| 圖書| 1. | Zaritsky, Howard M.、Lane, Norman、Danforth, Robert(2001)。Federal Income Taxation of Estates and Trusts。New York：Warren Gorham and Lamont。   | 其他| 1. | Hoffman, Marc(2003)。Pooled Income Fund，https://www.pgdc.com/pgdc/pooled-income-fund。 | | 2. | Lin, Elise，Shoemaker, Ron，Kawecki, Debra(2001)。Trust Primer，https://www.irs.gov/pub/irs-tege/eotopicf01.pdf。 | | 3. | Audit Technique Guide for Charitable Trusts - IRC Sections 4947(a)(1) and 4947(a)(2)，https://www.irs.gov/pub/irs-tege/atg_charitable_trusts.pdf。 | | 4. | Internal Revenue Manuals, Part 7 Rulings and Agreements, Chapter 26 Private Foundations Manual, Section 15 IRC 4947 Trusts，https://www.irs.gov/irm/part7/irm_07-026-015。 | | 5. | McKeever, Marty(2003)。Charitable Lead Trust，https://www.pgdc.com/pgdc/charitable-lead-trust。 | | 6. | Thomas, Ward L.，Henzke, Leonard J. Jr.(2003)。Trusts: Common Law and IRC 501(c)(3) and 4947，https://www.irs.gov/pub/irs-tege/eotopica03.pdf。 | |