TY - BOOK AU - Smith, James E. ED - South-Western Federal Taxation TI - Internal Revenue Code of 1986 and Treasury regulations: annotated and selected.: James E. Smith SN - 9781111222536 AV - KF6278.558.A19.U53 PY - 2011/// CY - Mason OH: PB - South-Western KW - Internal revenue N1 - Includes glossary and index; Contents: Normal taxes and subtaxes -- Tax on self-employment income -- Witholding of tax on nonresident aliens and foreign corporations -- Rules applicable to recovery of excessive profits on government contracts [repealed] -- Tax on transfers to avoid income tax -- Consolidated returns -- ER -