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- [5] Two Proposals for Averaging Income For Federal Income-Tax Purposes JOURNAL OF ACCOUNTANCY, 1952, 94 (05): : 586 - 593
- [6] AVERAGING CORPORATION INCOME FOR TAX PURPOSES - A STATISTICAL STUDY JOURNAL OF FINANCE, 1957, 12 (03): : 364 - 371
- [8] Averaging Income for Tax Purposes: How They Do It in Australia JOURNAL OF ACCOUNTANCY, 1953, 95 (06): : 670 - +
- [9] ON THE THEORETICAL EQUITY OF AN AVERAGING CONCEPT FOR INCOME-TAX PURPOSES TAX LAW REVIEW, 1958, 13 (02): : 211 - 227