Piyushkumar Patel, Hetal Patel and Deepu Jose (2019) “Bonus Depreciation Loopholes: Strategies Employed by High-Net-Worth Individuals to Optimize Tax Deductions”, Distributed Learning and Broad Applications in Scientific Research, 5, pp. 1405–1419. Available at: https://dlbasr.org/index.php/publication/article/view/98 (Accessed: 14 March 2025).