@book{61325,
	author = {Sierra, Ralph J.},
	title = {Puerto Rico taxes},
	publisher = {Prentice-Hall Information Services},
	year = {c1982-},
	address = {Englewood Cliffs, N.J.},
	note = {Original title page has statement of responsibility: Ralph J. Sierra, Jr. (1982- )},
	url = {http://lawschool.westlaw.com}
}