@book{247298,
	author = {United States and Rose, Michael D. and United States},
	title = {Selected federal taxation statutes and regulations},
	publisher = {West Pub. Co.},
	year = {1981.},
	address = {St. Paul, Minn.},
	edition = {1981 ed.},
	note = {"Selected and edited provisions of the Internal revenue code ... and the Treasury regulations."}
}