OK, Its time to do my tax returns. They seem to cover a lot more things in the USA than in the UK. For example take a look at this from page 88!
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.
I might put off doing my tax return for another day or two yet.
Ref. the IRS handbook, fellowships section, (page 90 of the pdf).