http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
"The chief frame of reference for this book is the present federal income tax in the United States."--Pref.
Issued also as thesis (PH. D.) Columbia University.
Vickrey, William S. (William Spencer), 1914-
New York, The Ronald Press Company [1947]