@book{14600,
	author = {Sandford, C. T.},
	title = {Taxing inheritance and capital gains: towards a comprehensive system of capital taxation},
	publisher = {Institute of Economic Affairs},
	year = {1967.},
	series = {Hobart papers},
	address = {London},
	edition = {2nd ed.},
	note = {Label on t.p.: Sole distributor for the U.S.A. Transatlantic Arts, Inc., New York.}
}