Theft

Theft means:
the unlawful taking and removing of money or property with the intent to deprive the owner of it. Theft includes, but is not limited to, larceny, robbery, and embezzlement. A theft loss is deductible by an individual taxpayer as an itemized deduction on Schedule A to the extent that the amount exceeds a $100 floor and 10% of Adjusted Gross Income.

See also other Tax Terms and Definitions in U.S.A.

casualty loss.