Topics Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Useful Items Publication 536   Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544   Sales and Other Dispositions of Assets 547   Casualties, Disasters, and Thefts 584   Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B   Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040)   Itemized Deductions Sch D (Form 1040)   Capital Gains and Losses Sch F (Form 1040)   Profit or Loss From Farming 4684   Casualties and Thefts 4797   Sales of Business Property