@book{240022,
	author = {United States and United States},
	title = {Tax reform and the tax treatment of debt and equity},
	publisher = {U.S. Government Printing Office},
	year = {2013.},
	address = {Washington},
	note = {Shipping list no.: 2013-0178-P.},
	url = {http://purl.fdlp.gov/GPO/gpo34989}
}