TY - BOOK AU - Saltzman,Michael I. TI - IRS practice and procedure T2 - WG&L tax series SN - 0791347091 PY - 2002///- CY - Valhalla, NY PB - Warren, Gorham & Lamont KW - United States KW - Internal Revenue Service KW - Local KW - Tax administration and procedure N1 - Includes bibliographical references and indexes ER -