Published by admin on September 15, 2020 Wikipedia and other Websites do notqualify as academic resources. Only professional websites can be used along with ebooks library etc.Below are a few good websites:www.IRS.govhttp://www.law.cornell.edu/uscode/text/26/165https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Deductions-and-Credits/About-Casualty-Deduction-for-Federal-Income-Tax/INF14772.htmlhttp://www.aicpa.org/InterestAreas/Tax/Resources/Individual/ToolsandAids/DownloadableDocuments/Casualty_Guide__June2012.pdfhttp://www.forbes.com/sites/kellyphillipserb/2012/03/05/taxes-from-a-to-z-c-is-for-capital-losses/