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- [41] GIFT TAX TREATMENT OF WAIVER OF PENSION AND CONSUMER RIGHTS WITHOUT VALUABLE CONSIDERATIONBETRIEB, 1975, 28 (07): : 277 - 288PETZOLDT, R
- [42] IN DEFENSE OF CROWN - THE GIFT TAX TREATMENT OF INTEREST-FREE DEMAND LOANSUNIVERSITY OF ILLINOIS LAW REVIEW, 1983, (03): : 787 - 807SUTHERLAND, S
- [43] INCREASING FEDERAL-STATE EXCHANGE OF TAX DATA STRENGTHENS IRS ENFORCEMENT PROGRAMJOURNAL OF TAXATION, 1964, 20 (04): : 243 - 245ERICKSON, AG
- [44] HOW A SUBSIDIARY CAN SUPPORT A PARTIAL LIQUIDATION OF ITS PARENT - IRS POSITIONJOURNAL OF CORPORATE TAXATION, 1978, 5 (03): : 257 - 262WARNER, JC
- [45] Dirty dozen, part II: IRS updates its list of the worst tax scamsJOURNAL OF TAXATION, 2003, 98 (03): : 191 - 192不详
- [46] The State Aid Review against Aggressive Tax Planning: 'Always Look a Gift Horse in the Mouth'EC TAX REVIEW, 2015, 24 (06): : 290 - 293de Broe, Luc
- [47] NEW RULING CLARIFIES IRS POSITION ON TREATMENT OF CROP-SHARE RENTSJOURNAL OF TAXATION, 1965, 22 (03): : 186 - 187OBYRNE, JC
- [49] TAX COURT IN OURISMAN STICKS TO ITS POSITION ON USE OF CORPORATE AGENTJOURNAL OF TAXATION, 1984, 60 (04): : 252 - 252不详
- [50] Tax treatment of qualified plan loans clarified under new IRS final and Proposed RegulationsJOURNAL OF TAXATION, 2000, 93 (05): : 297 - 305Baum, SD