Bulletin No. 2006-28 July 10, 2006

sation. No deduction is allowed to an employee who deposits leave.

Rev. Proc. 2006–32, page 61. Casualty and theft losses. This document provides individual taxpayers with safe harbor methods they may use in determining the amount of their casualty and theft loss deductions for personal-use residential real property and certain personal belongings that were damaged, destroyed, or stolen as a result of Hurricanes Katrina, Rita, or Wilma.