References
^ Bankman, Joseph; Griffith, Thomas D.; Pratt, Katherine (2014). Federal Income Taxation : Examples and Explanations 6e, Aspen Pub. BiggerBooks. ISBN 9780735599550 (revised Nov 2023)^ (2013). Federal Income Taxation : Examples and Explanations 6e ECampus. ISBN 9780735599550 (revised Feb 2023)
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