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- [23] INDIVIDUAL INCOME-TAX PROVISIONS OF THE REVENUE ACT OF 1964JOURNAL OF FINANCE, 1965, 20 (02): : 247 - 272PECHMAN, JA
- [24] THE INTERNAL REVENUE CODE OF 1954: TAX ACCOUNTINGHARVARD LAW REVIEW, 1954, 68 (02) : 257 - 291Austin, MauriceSurrey, Stanley S.Warren, William C.Winokur, Robert M.
- [25] The Revenue Act of 1948 Income, Estate and Gift Taxes - Divided They FallILLINOIS LAW REVIEW, 1948, 43 (03): : 277 - 322Pedrick, Willard H.
- [26] PROPOSED AMENDMENTS TO THE FEDERAL INCOME, ESTATE AND GIFT TAX LAWSHARVARD LAW REVIEW, 1947, 60 (04) : 667 - 677Neuhoff, Ralph R.
- [27] PREFERRED STOCK RECAPITALIZATIONS - INCOME, ESTATE, AND GIFT TAX ISSUESJOURNAL OF CORPORATE TAXATION, 1987, 13 (04): : 332 - 368ELIAS, JS
- [28] Reforming internal revenue code provisions on commercial activity by charitiesFORDHAM LAW REVIEW, 2007, 76 (02) : 667 - 691Colombo, John D.
- [29] NEW CODE ALTERS ESTATE AND GIFT TRANSFER PROVISIONS WITHOUT COORDINATING RULESJOURNAL OF TAXATION, 1956, 4 (04): : 194 - 203BITTKER, BI
- [30] Alimony and the income tax - Background and effect of the provisions in the Revenue Act of 1942CORNELL LAW QUARTERLY, 1943, 29 (01): : 28 - 52Gornick, Alan L.