1. The Timing of Income Recognition in Tax Law and the Time Value of Money, by Moshe Shekel Jensen, Erik M. 2010 Reviews Income tax--Law and legislationIncome tax deductionsCapital gains taxLawEconomics
2. Virtual Assets, Real Tax: The Capital Gains/Ordinary Income Distinction in Virtual Worlds Beekman, Nell A. 2010 Articles Capital gains taxTaxation--Law and legislationIncomeElectronic commerceLaw and economicsCapital gainsLawEconomics