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  <titleInfo>
    <title>Mertens federal tax regulations</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Federal tax regulations</title>
  </titleInfo>
  <name type="corporate">
    <namePart>West Group</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mnu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">St. Paul, Minn</placeTerm>
    </place>
    <publisher>West Group</publisher>
    <dateIssued>c1998-</dateIssued>
    <dateIssued encoding="marc">1998</dateIssued>
    <issuance>monographic</issuance>
    <frequency>Annual</frequency>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>v. in 26 cm.</extent>
  </physicalDescription>
  <note>Includes bibliographical references and index.</note>
  <note>Issued in 5 paperback vols. (replaced periodically) , 3 looseleaf vols.: Current development and status table; Proposed regulations preambles; and Regulations preambles.</note>
  <note>Continues loose-leaf monograph with title: Law of federal income taxation. Regulations / Jacob Mertens.</note>
  <subject authority="lcsh">
    <topic>Internal revenue law</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 6365 .M42 1998-</classification>
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      <title>Law of Federal income taxation</title>
      <partName>Regulations</partName>
    </titleInfo>
    <name type="personal">
      <namePart>Mertens, Jacob</namePart>
      <namePart type="date">1986-</namePart>
    </name>
  </relatedItem>
  <identifier type="lccn">sn98-17385</identifier>
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