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- [22] ACCUMULATED EARNINGS TAX LOOMS AS THREAT TO BUY-OUT AGREEMENTSJOURNAL OF TAXATION, 1958, 9 (06): : 324 - 328FROST, FD
- [23] TAX COURT MAY BE CONFUSED ON BURDEN OF PROOF IN ACCUMULATED EARNINGS CASESJOURNAL OF TAXATION, 1961, 14 (03): : 141 - 142SCHEIFLY, JE
- [24] Foreign-owned US corporation is not subject to accumulated earnings taxJOURNAL OF TAXATION, 1997, 86 (06): : 376 - 377不详
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- [26] ACCUMULATED EARNINGS TAX AND DEDUCTION FOR DIVIDENDS IN PROPERTY - MARKET VALUE OR BASISJOURNAL OF CORPORATE TAXATION, 1977, 4 (03): : 208 - 225AXELROD, LM
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- [28] TAX COURT RENEWS ITS PELTON ERROR ON NO NEED FOR ACCUMULATED EARNINGSJOURNAL OF TAXATION, 1960, 12 (02): : 74 - 76PALMER, JL
- [30] Ruin probability in the presence of interest earnings and tax paymentsINSURANCE MATHEMATICS & ECONOMICS, 2009, 45 (01): : 133 - 138Wei, Li