@book{154481,
	author = {Melendez Carrucini, Genovevo.},
	title = {Costos contributivos de la conversion a corporacion de individuos},
	publisher = {Instituto de Contribuciones de PR},
	year = {c1995.},
	address = {San Juan, PR},
	edition = {1a ed.},
	note = {Includes index and appendices.}
}