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2. Assessment Authority, 26 USC 6201(a) (1).
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4. Bateman, P. J., Pike, J. C., Berente, N., & Hansen, S. (2012). Time for a post mortem? Business professionals’ perspectives on the disillusionment of virtual worlds. Journal of Virtual Worlds Research, 5(3), 1–15.
5. Beekman, N. A. (2010). Virtual assets, real tax: The capital gains/ordinary income distinction in virtual worlds. The Columbia Science and Technology Law Review, 11, 152–175.