Use the RIA Checkpoint to answer the following questions regarding how bank charge-offs of debts due to orders by Federal or state authorities are treated.

a. Using bank, orders, Federal, authorities, charge, debt, worthless, as keywords, search FTC and determine what paragraph discusses this issue.

b. Use the same keywords in part a., but search USTR—Explanations. What paragraph discusses this issue?

c. What primary source is cited by both the FTR and USTR as the source of the solution?

d. Using a TOC search of the RIA Federal Tax Handbook, what paragraph discusses this issue?