@book{190681,
	author = {Haney, Harry L. and United States},
	title = {Forest landowners' guide to the federal income tax},
	publisher = {U.S. Dept. of Agriculture, Forest Service},
	year = {2001]},
	series = {Agriculture handbook},
	address = {Washington, DC},
	note = {"Supersedes 'Forest owners' guide to the federal income tax, ' Agriculture handbook no. 708, issued October 1995."}
}