Piyushkumar Patel, Hetal Patel, and Deepu Jose, “Bonus Depreciation Loopholes: How High-Net-Worth Individuals Maximize Tax Deductions”, Distrib Learn Broad Appl Sci Res, vol. 5, pp. 1405–1419, Nov. 2019, Accessed: Jan. 03, 2025. [Online]. Available: https://dlabi.org/index.php/journal/article/view/269