| 000 | 00285nam a22000857a 4500 | ||
|---|---|---|---|
| 008 | 220411s1986 us ||||| |||| 00| 0 eng d | ||
| 100 |
_aSommerfeld, Ray M. _9232838 |
||
| 245 |
_aHBJ federal tax course : _b1987 / _cRay M. Sommerfeld. |
||
| 264 |
_aNew York : _bHarcourt Brace Jovanovich, _c1986. |
||
| 999 |
_c584422 _d584420 |
||