000 00337nam a2200133 4500
999 _c68007
_d68007
022 _a0732-8435
050 _aHJ 2240 T862 2013
100 _aTroutman, Coleen S.
245 _aThe Capitalization versus deduction rules simplified
260 _cApril 2013
300 _aVolume 4 Number 83: 46-51
650 _aTAXATION
942 _2lcc
_cP