| http://www.w3.org/ns/prov#value | - Previous Page | Table of Contents | Index | Next Page taxmap/pubs/p547-006.htm#en_us_publink1000225344Figuring a Gain(p9) Gain If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft.
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