A. Amado Cardozo Paredes, D. . Beatriz Mereles Ibarra, and N. . Rosalba Sánchez Bruno, “IRP AND RENT, CAPITAL GAINS FROM PROPERTY LEASE”, GEI, vol. 4, no. 01, pp. 152–185, Oct. 2023, doi: 10.51249/gei.v4i01.1652.