Woodruff, Gregg S. “The JGTRRAs Tax Rate Cuts: A Financial Incentive For Tax Planning By Owner/Executives Of Small To Medium Closely Held C-Corporations”. Journal of Business & Economics Research (JBER) 5, no. 5 (May 1, 2007). Accessed July 17, 2024. https://clutejournals.com/index.php/JBER/article/view/2549.