即使不是官方的,災害比如火災或者偷竊造成的損失當然也可以從basis減掉(特別金額大的話),讀一下IRS

關於casualty and theft losses 的解讀吧(下麵是截圖,詳情見https://www.irs.gov/publications/p547#:~:text=A%20casualty%20occurs%20when%20your,institution%20becomes%20insolvent%20or%20bankrupt.):

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