Pre-operative expenses in the Income Tax Law: Limitations and controversies. Forseti. Law Review, [S. l.], v. 1, n. 1, p. 168–184, 2019. DOI: 10.21678/forseti.v1i1.1201. Disponível em: https://revistas.up.edu.pe/forseti/article/view/1201. Acesso em: 2 oct. 2026.