SPECK, S. G. The Realization Rule as a Legal Standard. Columbia Journal of Tax Law, [S. l.], v. 16, n. 1, p. 1–50, 2024. DOI: 10.52214/cjtl.v16i1.12712. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/12712. Acesso em: 14 apr. 2025.