On pages 7-7 and 7-8 (Sections 7-3a and 7-3b), the text explains what are casualty and theft losses that an individual may deduct, even though the losses are related to personal use property. The text gives examples of occurrences that cause losses that do not qualify as casualty losses, and states that misplacing items does not count as a theft. However, the IRS gives more detailed guidance on these issues.

• What occurrences do not result in deductible casualty losses according to the IRS in addition to those listed in the text?
• What occurrences do not result in deductible theft losses according to the IRS in addition to those listed in the text?
• At the same time it is explaining the occurrences that do not result in deductible casualty or theft losses, the IRS states that deductible losses can result from several specific occurrences that would seem to fall into the nondeductible category. Briefly describe these provisions.
• Please answer each question in complete sentences, and cite the name and number of the IRS publication or form/instruction where you found each answer, and the page number on which the answer is found.