SMITH, Sheldon R. ADOPTION TAX BENEFITS: EMPHASIZING THE EXCLUSION BEFORE THE CREDIT. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 4, n. 4, p. 299, 2023. DOI: 10.60154/jaepp.2004.v4n4p299. Disponível em: https://jaepp.org/index.php/jaepp/article/view/321. Acesso em: 1 jun. 2026.