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- [22] SECTION 102 AND PERSONAL HOLDING COMPANY PROVISIONS OF THE INTERNAL REVENUE CODE YALE LAW JOURNAL, 1939, 49 (02): : 171 - 223
- [23] WILL LEASES BETWEEN RELATED CORPORATIONS CREATE A PERSONAL HOLDING COMPANY TRAP JOURNAL OF TAXATION, 1967, 26 (02): : 93 - 94
- [24] PERSONAL HOLDING COMPANY TAX ON FARM CORPORATIONS HANGS ON GROSS INCOME JOURNAL OF TAXATION, 1978, 49 (06): : 368 - 370
- [25] When Do Rental Arrangements Create Personal Holding Company Income? JOURNAL OF ACCOUNTANCY, 1950, 90 (03): : 238 - 241
- [29] The Holding Company ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1933, 165 : 236 - 237
- [30] ELLER CONSIDERED - ARE SUBSTANTIAL SERVICES IRRELEVANT IN DETERMINING PERSONAL HOLDING COMPANY RENTS JOURNAL OF CORPORATE TAXATION, 1983, 10 (02): : 139 - 151