TY - BOOK ED - United States TI - Treatment of closely-held businesses in the context of tax reform: hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, second session, March 7, 2012 KW - Close corporations KW - Taxation KW - United States KW - Local KW - Tax planning KW - Partnership KW - Small business KW - Family - owned business enterprises N1 - "Serial no. 112-23."; Includes bibliographical references UR - http://purl.fdlp.gov/GPO/gpo44754 ER -