@article{217112,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/217112},
      title = {Tax treatment of capital gains and losses : hearing before  the Committee on Finance, United States Senate, One Hundred  Fifth Congress, first session, March 13, 1997.},
      publisher = {U.S. G.P.O. :},
      recid = {217112},
      pages = {iv, 122 p. :},
      address = {Washington :},
      year = {1997},
}