TY - BOOK AU - Saltzman,Michael I. TI - IRS practice and procedure T2 - WG&L tax series SN - 0791306801 PY - 1991///- CY - Boston PB - Warren, Gorham & Lamont KW - United States KW - Internal Revenue Service KW - Local KW - Tax administration and procedure N1 - Kept up to date by supplements; Includes bibliographical references and indexes ER -