PARAVANO, Jeffrey H. y REYNODS, Melinda L.: Tax Shelters. BNA Portfolios. 2003 con actualizaciones períodicas. Página A-30(2).
PARAVANO, Jeffrey H. y SCHMIDT, Paul M. Tax Shelters: Evaluating Recent Developments, accesible en Baker Hostetler Counselors
http://www.bakerlaw.com/files/publicdocs/news/articles/tax/tax...
PAWLOW, J., RYAN, S. y SPENCER, K.: «Hands-Off My Tax Accrual Workpapers: Textron, FIN 48, and Related Issues», The Tax Executive Magazine,...
SALTZMAN, Michael I.: IRS Practice and Procedure, Revised Second Edition -Student Edition-, RIA, 2002, páginas 9-1 y ss.
SCHIPPER: SCHIPPER, K.: «Commentary on Earnings Management», Accounting Horizons, 3 (4), 1989; páginas 91 a 102.
SEIDA, Jim A.: Tax Shelters and Analysis of Enron´s Disclosed Tax Infomation. Testimonio ante el Senado de los Estados Unidos, Comité de Finanzas....
SHAVIRO, Daniel N.: Corporate Tax Shelters in a Global Economy. Why They Are a Problem and What We Can Do About it, The American Enterprise...
SHEVLIN, Terry: «Corporate Tax Shelters and Book-Tax Differences»;55 Tax Law Review, 427 2001-2002, páginas 427 a 444.
SHEWBRIDEGE, Charles W., III, Statement, Testimony before the US House of Representatives, Commitee on Ways and Means Hearing. Corporate Tax...
SMITH, S.: «Corporate Tax Aggressiveness and Booking a Tax Cushion: An experiment», Working paper, Western Washing University, Bellingham,...
STRATTON, Sheryl: «A Bird’s-Eye View of Shelter Central at the IRS», Tax Analysts 9 de septiembre de 2003
TALISMAN, Jonathan, Testimony at Finance Commitee Hearing on Code’s Penalty and Intrest Provisions, 8 de marzo de 2000, TNT 47-63.
Tax Reform. 1987. Random House, Inc. New York, New York. página 12.
The Crisis in Tax Administration, editado por AARON, H y SLEMROD, J., The Brookings Institution, Washington DC, 2004. pág 31.
URBAN, Michael A.: «Tax opinion confidence levels», The Tax Adviser, 1 de julio de 2002
http://goliath.ecnext.com/coms2/gi_0199-1922476/Tax-opinion-confidence-levels.html
US CONGRESS. JOINT COMMITEE ON TAXATION. Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation...
WILSON, Ryan: «An Examination of Corporate Tax Shelter Participants»; University of Iowa, enero de 2008. También en The Accounting Review...
WITT, April Y BEHR, Peter: «Enron´s Other Strategy; Internal Papers Reveal How Complex Deals Boosted Profits by $1 Billion», Washington Post,...