id	domain	url
taxlaw-9795	papers.ssrn.com	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3668099
taxlaw-9795	perma.cc	https://perma.cc/8884l9ua]
taxlaw-9795	1.next.westlaw.com	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1012823&cite=26uscas1237&originatingdoc=ie3d362a72e5911db8ac4e022126eafc3&reftype=rb&originationcontext=document&transitiontype=documentitem&contextdata=(sc.userenteredcitation)#co_pp_9ff3000073020
taxlaw-9795	www.law.cornell.edu	https://www.law.cornell.edu/cfr/text/26/601.201