TY  - BOOK
AU  - Smith, James E.
ED  - United States.
TI  - West's Internal Revenue Code of 1986 and treasury regulations: annotated and selected
SN  - 0314063544
SN  - 0894-9972
U1  - 343.7304 SMI  23
PY  - 1995///
CY  - St. Paul
PB  - West Pub. Co.
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Income tax
N1  - Includes index
ER  -