Pub 17

Theft

   A theft is the taking and removing of money or property with the intent to deprive
   the owner of it. The taking of your property must be illegal under the law of the
   state where it occurred and it must have been done with criminal intent. 

   Theft includes the taking of money or property by: 

        Blackmail, 
        Burglary, 
        Embezzlement, 
        Extortion, 
        Kidnapping for ransom, 
        Larceny, 
        Robbery, and 
        Threats. 

   Mislaid or lost property. The simple disappearance of money or property is not
   a theft. However, an accidental loss or disappearance of property can qualify as a
   casualty if it results from an identifiable event that is sudden, unexpected, or
   unusual.