@book{52891,
	author = {Saltzman, Michael I.},
	title = {IRS practice and procedure},
	publisher = {Warren, Gorham & Lamont},
	year = {c1991-},
	series = {WG&L tax series.},
	address = {Boston},
	edition = {2nd ed.},
	note = {Kept up to date by supplements.}
}