00721nam a22002297a 45000010005000000030009000050050017000140080041000310200015000720220014000870400028001010820022001291000020001512450093001712500017002642600039002813000030003205000020003506500050003706500052004207100019004721368BD-DhUAP20200219104330.0200219r19951987mnuar    l    0   a0eng c  a03140635440 a0894-9972  aNSDbengcNSDdBD-DhUAP00223a343.7304 SMI   aSmith, James E.10aWest's Internal Revenue Code of 1986 and treasury regulations :bannotated and selected.  a1996 Edition  aSt. Paul :bWest Pub. Co.,cc1995.  axli, 1812 pages ;c25 cm.  aIncludes index. 0aTaxationxLaw and legislationzUnited States. 0aIncome taxxLaw and legislationzUnited States.1 aUnited States.