排名引습니다。感谢您的提问。以下是针对您提供的内容的逐步解释和答案： 内容检索与理解: 我需要理解您提供的内容。内容讨论了2017年的《减税和就业法案》（TCJA）对盗窃损失扣除的限制，以及税务专业人士对此的争议。文章特别探讨了在TCJA之后，纳税人是否可以在Rev. Proc. 2009-20的“安全港”框架下申报盗窃损失。 关键信息提取: 盗窃损失扣除的要求: 在TCJA之前，纳税人需要满足三个主要条件才能申报盗窃损失：一是发生盗窃行为；二是证明损失金额；三是确定申报年（即发现年）。 sóngальном пример: 说明了如何在加密货币投资中的Ponzi.scheme情况下申报盗窃损失，并强调了IRS对回收可能性（reasonable prospect of recovery）的关注。 Rev. Rul. 2009-9 和 Rev. Proc. 2009-20: 前者允许纳税人在Ponzi.scheme中申报盗窃损失，后者提供了一个“安全港”，允许纳税人在特定情况下部分申报损失。 TCJA的影响: 需要分析TCJA后，Rev. Proc. 2009-20的安全港是否仍然有效，以及如何影响纳税人申报盗窃损失的能力。...
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Okay, the user has provided a news article about the UK’s aerospace and defense sector seeing stock surges due to anticipation of increased military spending following...
