APA

United States, . (1987). Tax administration: collecting federal debts by offsetting tax refunds. [Washington, D.C: .

Chicago

United States, . 1987. Tax administration: collecting federal debts by offsetting tax refunds. [Washington, D.C: .

Harvard

United States, . (1987). Tax administration: collecting federal debts by offsetting tax refunds. [Washington, D.C: .

MLA

United States, . Tax administration: collecting federal debts by offsetting tax refunds. [Washington, D.C: . 1987.