TY  - BOOK
AU  - Smith,James E.
TI  - West's Internal Revenue Code of 1986 and Treasury regulations: annotated and selected 
SN  - 032423497X
PY  - 2005///
CY  - Australia
PB  - Thomson
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Income tax
ER  -