@book{294425,
	author = {United States.},
	title = {Present law and background relating to selected business income tax provisions :},
	publisher = {Joint Committee on Taxation,},
	year = {2011.},
	address = {[Washington, D.C.] :},
	note = {"June 1, 2011."},
	url = {https://purl.fdlp.gov/GPO/gpo138605}
}