- Legal Information Institute – 26 U.S. Code § 1042. Sales of stock to employee stock ownership plans or certain cooperatives
- New York Times – Rushing Away from Taxes:The Capital Gains Bypass (1996)
- Project Equity – The 1042 Exchange Tax Incentives for Selling Your Business to a Cooperative (2018)
- Phillips – Tax Advantages of Selling To A Worker Cooperative (2018)
- Co-opLaw.org – The 1042 Rollover, ESOPs, and Worker Cooperatives
- Pugliese – 1042 Qualified Replacement Property: An Overview of ESOP Rollover Strategies (2016)
- Khorsand – 10 Things to Know about IRC1042 (2014)
- USDA – Worker-owned & ESOPs Can Help Preserve Business in Rural America (2007)
- Britton and Stewart – Selling to Your Employees through a Worker Cooperative and Sheltering Your Gain (2001)
- OEOC – The 1042 Rollover
