| 期刊論文| 1. | Bankman, Joseph(2000)。The Economic Substance Doctrine。Southern Calitomia Law Review，74，5-30。   | | 2. | Berland, David L.(2011)。Stopping the Pendulum: Why Stare Decisis Should Constrain the Court From Further Modification of theSearch Incident to Arrest Exception。University of Illinois Law Review，2011，695-739。 | | 3. | Blank, Joshua D.(2009)。Overcoming Overdisclosure: Toward Tax Shelter Detection。University of California Los Angeles Law Review，56，1629-1690。 | | 4. | Breyer, Stephen(1992)。On the Uses of Legislative History in Interpreting Statutes。Southern California Law Review，65，845-874。 | | 5. | Donaldson, J. Bruce(1964)。When Substance-Over-Form Argument is Available to the Taxpayer。Marquette Law Review，48，41-52。 | | 6. | Easterbrook, Frank H.(1994)。Text, History, and Structure in Statutory Interpretation。Harvard Journal of Law & Public Policy，17，61-70。 | | 7. | Eskridge, Jr., William N.(1998)。Textual ism, The Unknown Ideal? A Matter of Interpretation: Federal Courts and the Law。Michigan Law Review，96，1509-1560。 | | 8. | Foster, Sydney(2008)。Should Courts Give Stare Decisis Effect to Statutory Interpretation Methodology?。Georgetown Law Review，96，1863-1911。 | | 9. | Galle, Brian(2006)。Interpretative Theory and Tax Shelter Regulation。Virginia Tax Review，26，357-403。 | | 10. | Givner, Bruce(2010)。Economic Substance Doctrine-Six Months After Codification。Journal of Tax Practice & Procedure，12(5)，29-36。 | | 11. | Keinan, Yoram(2007)。Rethinking the Role of the Judicial Step Transaction Principle and a Proposal for Codification。Akron Tax Journal，22，45-100。 | | 12. | Killebrew, Paul(2007)。Where Are All The Left-Wing Textualists?。New York University Law Review，82，1895-1928。 | | 13. | Madison, Allen D.(2003)。The Tension Between Textualism and Substance-Over-Form Doctrines in Tax Law。Santa Clara Law Review，43，699-750。 | | 14. | Nelson, Caleb(2005)。What is Textualism?。Virginia Law Review，91，347-418。 | | 15. | Roberts, John C.(2001)。Are Congressional Committees Constitutional?: Radical Textualism, Separation of Powers, And the Enactment Process。Case Western Reserve Law Review，52，489-571。 | | 16. | Scalia, Antonin(1989)。The Rule of Law as a Law of Rules。University of Chicago Law Review，56，1175-1188。 | | 17. | Sinclair, Michael(2007)。Precedent, Super-Precedent。George Mason Law Review，14(2)，363-411。 | | 18. | VanderWolk, Jefferson(2009)。Codification of the Economic Substance Doctrine: If We Can't Stop It, Let's Improve It。Tax Notes International，55，547-553。 | | 19. | Wald, Patricia M.(1990)。The Sizzling Sleeper: The Use of Legislative History in Constructing Statutes in the 1988-89 Term of the United States Supreme Court。American University Law Review，39，277-310。 | 研究報告| 1. | Abrams, Howard E.。Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule? (計畫編號：No.10-131)。 | 圖書| 1. | McMahon, Jr., Martin J.(2002)。Economic Substance Purposive Activity, And Corporate Tax Shelters。Tax Notes。 | | 2. | McMahon, Jr., Martin J.(2003)。Beyond A GAAR: Retrofitting the Code to Rein in 21st Century Tax Shelters。Tax Notes。 | | 3. | Ventry, Jr. Dennis J.(2008)。Save the Economic Substance Doctrine form Congress。Tax Notes。 | 其他| 1. | Flesher, Tonya K.，Quinn, Tina。Codification of the Economic Substance Doctrine or How Congress Commemorated the Seventy-Fifth Anniversary of the Gregory Case，http://ssm.com/abstract=1759569， 20111122。 | | 2. | Greenberg Traurig & Crowell Moring LLP。Economic Substance Doctrine Codified: Surviving Scrutiny Under New IRC §7701(o)，http://www.crowell.com/documents/Economic-Substance-Doctrine-Codified.pdf.， 20111122。 | | 3. | Hancock, Jason(20101102)。Iowans vote to oust all three supreme court justices，http://iowaindependent.com/46917/ iowans-vote-to-oust-allthree- supreme-court-justices， 20111122。 | | 4. | Korb, Donald L.(2005)。The Economic Substance Doctrine in the Current Tax Shelter Environment: 2005 University of Southern California Tax Institute，http://www.irs.gov/pub/irs-utl/economic_substance_(1_25_05).pdf.， 20111122。 | | 5. | Large Business and International Division of the Internal Revenue Service, The Guidance for Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties，http://www.irs.gov/businesses/article/0,,id=242253,00.html， 20111122。 | | 6. | Sulzberger, A. G.(20101103)。Ouster of Iowa Judges Sends Signal to Bench，http://www.nytimes.com/2010/1 l/04/us/politics/04judges.html?scp=l&sq=iowa%20supreme%20court&st=cse， 20111122。 | | 7. | Zelenak, Lawrence，Chirelstein, Marvin(2005)。A Note on Tax Shelters: Duke Law School Legal Studies Research Paper Series, No.67, at 1-2 and n1，http://ssrn.com/abstract=745385， 20111122。 | |