http://www.anxintrust.com/%D0%C2%BE%C9%B9%AB%CB%BE%B7%A8%CC%F5%CE%C4%B6%D4%B1%C8%B9%AB%CB%BE%B7%A8.dochttp://www.cnlawblog.com/user1/bjtaxlaw/archives/2006/889.shtml