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Per maggiori dettagli e approfondimenti o chiarimenti, si consiglia la consultazione dei seguenti siti:
(http://www.camera.it/parlam/leggi/04311l.htm)
[http://www.camera.it/parlam/leggi/04311l.htm]\\
(http://www.agenziaentrate.it/ilwwcm/resources/file/ebedcb455aea72c/circolare_41_2005.pdf)
[http://www.agenziaentrate.it/ilwwcm/resources/file/ebedcb455aea72c/circolare_41_2005.pdf]\\
(http://www.unisi.it/ammin/uff-ragi/Fisco/DPR633-72.htm)
[http://www.unisi.it/ammin/uff-ragi/Fisco/DPR633-72.htm]\\
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