Found this in Publication 525 of the IRS Tax Law, page 33:
Stolen property. If you steal property, you must report its fair market value in your income in the year you steal it unless in the same year, you return it to its rightful owner.
Found this in Publication 525 of the IRS Tax Law, page 33:
Stolen property. If you steal property, you must report its fair market value in your income in the year you steal it unless in the same year, you return it to its rightful owner.