Is this a joke or the IRS promotes stealing?

I was not sure if this is real or not, isn't the IRS a government agency and as such needs to abide by the law and not promote unlawful activities?



Please take a look here, page 34:



http://ift.tt/1dOrikO



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.



What the hell...