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  <titleInfo>
    <title>BTA memorandum decisions</title>
    <subTitle>containing the full text of all memorandum decisions of the Board of Tax Appeals of the United States rendured during</subTitle>
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    <title>B.T.A. memorandum decisions</title>
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  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Board of tax appeals.</namePart>
    <role>
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    <namePart>Prentice-Hall, inc</namePart>
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  <typeOfResource>text</typeOfResource>
  <genre authority="marc">legal case and case notes</genre>
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      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
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    <place>
      <placeTerm type="text">New York, N.Y</placeTerm>
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    <publisher>Prentice-Hall</publisher>
    <dateIssued>c1945</dateIssued>
    <dateIssued encoding="marc" point="start">1932</dateIssued>
    <dateIssued encoding="marc" point="end">1941</dateIssued>
    <issuance>monographic</issuance>
    <frequency>Annual</frequency>
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    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>10 v. 24 cm.</extent>
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  <note>Table of cases, 1928-1940, in v. 9 (1940).</note>
  <note>Continued in 1941 by: United States. Board of Tax Appeals. BTA-TC memorandum decisions.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Case studies</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
    <topic>Case studies</topic>
  </subject>
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      <title>BTA-TC memorandum decisions</title>
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    <name>
      <namePart>United States. Board of Tax Appeals.</namePart>
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    <recordCreationDate encoding="marc">791206</recordCreationDate>
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    <recordIdentifier source="BIBL">188441</recordIdentifier>
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