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- [42] NO INTEREST DEDUCTION FOR ESTATE TAX INSTALLMENTS[J]. JOURNAL OF TAXATION, 1975, 43 (04): : 227 - 227不详
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- [46] NO INCOME-TAX DEDUCTION FOR ESTATE TAX LOAN INTEREST[J]. JOURNAL OF TAXATION, 1995, 82 (04): : 248 - 248不详
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- [49] IRS RECONSIDERS TIMING OF DEDUCTION FOR ALLOWANCES[J]. JOURNAL OF TAXATION, 1994, 80 (03): : 177 - 177不详