000			00330nam a2200133 4500
999			_c67944 _d67944
022			_a0732-8435
050			_aHJ 2240 S338 2013
100			_aSchloemer, Paul G.
245			_aMeeting the demands of IRC section 274 (d)
260			_cDecember 2013
300			_aVolume 12 Number 83: 44-47
650			_aTAXATION
942			_2lcc _cP