Publication 547 Casualties, Disasters, and Thefts luxury hotels in Edinburgh(Business and Nonbusiness) (Rev. February 1999) Important Changes Introduction Topics and Useful Items Casualty Theft Loss on Deposits Proof of Loss Figuring a Loss Deduction Limits Figuring a Gain When To Report a Gain or a Loss Disaster Area Losses How To Report Gains and Losses How To Get More Information