@book{136832,
	author = {Sommerfeld, Ray M. and Madeo, Silvia A.},
	title = {Concepts of taxation /},
	publisher = {Dryden Press/Harcourt Brace College Publishers,},
	year = {c1993.},
	address = {Fort Worth :},
	edition = {1994 ed.},
	note = {Includes index.}
}