Use WestlawNext Campus Research to answer the following questions:
a. Find Reg. § 1.61-11. What is the subject matter of this regulation?
b. Which American Law Reports – Tax covers the theft of grain as a casualty or theft loss under I. R. C. § 165?
c. Find 169 A. L. R. Fed. 1. What issue does this source discuss?
d. Which court case that appears in 169 A. L. R. Fed. 1 examines the timing of worthless bad debt because of a check returned unpaid?
e. Which items in WestlawNext cite the court case found in d. above?