Crain , Terry L., and Jeffrey R. Austin. “An Analysis of the Tradeoff Between Tax Deferred Earnings in IRAs and Preferential Capital Gains”. Financial Services Review 6, no. 4 (December 30, 1997): 227–242. Accessed November 21, 2024. https://openjournals.libs.uga.edu/fsr/article/view/3833.