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- [1] EMPLOYING CASH HOARD DEFENSE AGAINST A NET WORTH FRAUD DETERMINATIONJOURNAL OF TAXATION, 1976, 44 (02): : 86 - 87MAXWELL, CR
- [2] THE DEFENSE OF A CRIMINAL NET WORTH TAX CASE IN THE LIGHT OF RECENT SUPREME COURT DECISIONSCORNELL LAW QUARTERLY, 1955, 41 (01): : 106 - 125Hill, Thomas W., Jr.
- [3] TAX COURT ADOPTS WRIGHT TEST FOR DIVIDEND EQUIVALENCY OF CASH BOOTJOURNAL OF TAXATION, 1986, 64 (04): : 246 - 246不详
- [4] Accrual vs. cash accounting for health-care providers: Tax Court fashions a new testJOURNAL OF TAXATION, 2000, 92 (02): : 79 - +Devitt, MR
- [5] US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxesInternational Tax and Public Finance, 2015, 22 : 887 - 907Charles E. McLureJack MintzGeorge R. Zodrow
- [6] US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxesINTERNATIONAL TAX AND PUBLIC FINANCE, 2015, 22 (05) : 887 - 907McLure, Charles E., Jr.Mintz, JackZodrow, George R.