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Article 51 of the United Nations Charter: Exception or General Rule? The Nightmare of the Easy War...
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https://law-journals-books.vlex.com/vid/section-12-8-general-1038822295
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https://www.charteredaccountants.ie/taxsourcetotal/2010/en/act/pub/0031/sec0052.html
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https://www.govregs.com/uscode/title26_subtitleA_chapter1_subchapterE_partII_subpartB_section451
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https://tax.thomsonreuters.com/news/west-virginia-enacts-defined-audit-disclosure-rules-replacing-general-rule/
West Virginia Enacts Defined Audit Disclosure Rules, Replacing General Rule
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