@book{283102,
	author = {United States.},
	title = {Overview of section 512(a)(7) :},
	publisher = {[Joint Committee on Taxation],},
	year = {2019.},
	address = {[Washington, D.C.] :},
	note = {"June 14, 2019"--Cover.},
	url = {https://purl.fdlp.gov/GPO/gpo122207}
}