Fixed protection (2012)

Commentary – Tax Reporter ¶385-050

Fixed protection (2014)

Commentary – Tax Reporter ¶385-100

Fixed protection (2016)

Commentary – Tax Reporter ¶385-200

Generally

Commentary – Tax Reporter ¶385-000

Individual protection (2014)

Commentary – Tax Reporter ¶385-150

Individual protection (2016)

Commentary – Tax Reporter ¶385-250