@book{283140,
	author = {United States.},
	title = {Overview of modifications to income recognition under section 451 by Public Law 115-97 /},
	publisher = {[Joint Committee on Taxation],},
	year = {2019.},
	address = {[Washington, D.C.] :},
	note = {"April 2019"--Cover.},
	url = {https://purl.fdlp.gov/GPO/gpo122329}
}