@book{240745,
	author = {United States and United States},
	title = {Tax reforms and the tax treatment of capital gains},
	publisher = {U.S. Government Printing Office},
	year = {2013.},
	address = {Washington},
	note = {"Serial no. 112-29."},
	url = {http://purl.fdlp.gov/GPO/gpo38776}
}