http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Description based on: Revised May 2002; title from title screen (viewed on June 15, 2004).
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 6/15/04: http://www.irs.gov/pub/irs-pdf/p551.pdf; current access available via PURL.
Available also on CD-ROM: United States. Internal Revenue Service. Tax products CD-ROM.
United States. Internal Revenue Service.
Publication (United States. Internal Revenue Service) ; 551
Paper version available from: Eastern Area Distribution Center, P.O. Box 85074, Richmond, VA 23261-5074