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  <titleInfo>
    <nonSort>The </nonSort>
    <title>law of federal income taxation</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Mertens law of federal income taxation</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Current tax highlights</title>
  </titleInfo>
  <name type="personal">
    <namePart>Mertens, Jacob</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Mertens, Jacob</namePart>
    <namePart type="date">1986-</namePart>
  </name>
  <name type="personal">
    <namePart>Silverstein, Leonard</namePart>
    <role>
      <roleTerm type="text">ed.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Zimet, Philip</namePart>
    <namePart type="date">1912-</namePart>
    <role>
      <roleTerm type="text">ed</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>Clark Boardman Callaghan</namePart>
  </name>
  <name type="corporate">
    <namePart>Callaghan and Company</namePart>
  </name>
  <name type="corporate">
    <namePart>West Group</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mnu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">St. Paul, Minn.]</placeTerm>
    </place>
    <publisher>West Group</publisher>
    <dateIssued>1942-</dateIssued>
    <dateIssued encoding="marc">1942</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>v. 26 cm.</extent>
  </physicalDescription>
  <note>Originally issued in bound format and kept up to date by pocket supplements and revises volumes.</note>
  <note>Some volumes have title: Mertens law of federal income taxation.</note>
  <note>Published: Chicago, Ill. : Callaghan (1942-1990) ; Deerfield, IL : Clark Boardman Callaghan (1991-1997).</note>
  <note>The service is divided into five parts: Treatise, by Jacob Mertens, Jr. and others, 15 v. (loose-leaf) ; Code, current volumes: 2 v. (loose-leaf), and bound volumes: 1954-1958- ; Code commentary, 3 v. (loose-leaf) ; Regulaitons, current volumes: 5v. pamphlets (replaced annually), and 1 v. (loose-leaf), and bound volumes: 1954-1960- ; Rulings, current volume (loose-leaf), and bound volumes: 1954-1957-</note>
  <note>Includes unnumbered binders with spine titles: Highlights (1 v.), Tables (1 v.), Table of cases (1 v.), Regulations preambles (2 v.); Proposed regulations preambles (1 v.), and Index (1 v.).</note>
  <note>Accompanied by: Current tax highlights (filed in Highlights binder), and additional pamphlets.</note>
  <note>Regulations issued 1985-1997 in eight starred binders (accompanied by the Regulations preambles, and Proposed regulations preambles binders). In 1998 the starred binders were replaced by five pamphlet volumes, which will be replaced annually, and a loose-leaf volume which will be updated monthly.</note>
  <note>Kept up to date by monthly pamphlets, cumulative supplements and loose-leaf vols. rev. by Philip Zimet editor-in-chief and others.</note>
  <note>Superseded from time to time by permanent vols.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
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    <titleInfo>
      <title>Laws, statutes, etc. Internal revenue code</title>
    </titleInfo>
    <name type="corporate">
      <namePart>United States</namePart>
    </name>
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  <identifier type="lccn">42022330</identifier>
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    <recordCreationDate encoding="marc">070503</recordCreationDate>
    <recordChangeDate encoding="iso8601">20221221062750.0</recordChangeDate>
    <recordIdentifier>74954</recordIdentifier>
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