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<ref name="taxpolicycenter">[http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed] 'What is carried interest, and how should it be taxed?', ''Tax Policy Center'',(Washington D.C.), </ref>
<ref name="CFR" >[https://www.law.cornell.edu/cfr/text/37/1.27] '37 CFR 1.27 - Defintion of small entities', "''Code of Federal Regulations"'', Cornell University Law School. </ref>

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