@book{249088,
	author = {United States and West Publishing Company},
	title = {Internal revenue acts. [Online]},
	note = {Westlaw / Westlaw Next},
	url = {https://a.next.westlaw.com/Browse/Home/SecondarySources/TaxSecondarySources/ResearchInstituteofAmericaRIA/FederalTaxationRIA/InternalRevenueCodeRIA?originationContext=AutoComplete&contextData=(sc.Default)&transitionType=CategoryPageItem}
}