2005, LeAnn Luna, “Throwback rules, multistate corporations”, in Joseph J. Cordes, Robert D. Ebel, Jane G. Gravelle, editors, The Encyclopedia of Taxation & Tax Policy (Second Edition), The Urban Institute Press, page 436
2006, Joann Martens-Weiner, chapter 4, in Company Tax Reform in the European Union: Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU, Springer Science+Business Media, Inc., page 53