@article{,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/217214},
      title = {Impact of complexity in the tax code on individual  taxpayers and small businesses : hearing before the  Subcommittee on Oversight of the Committee on Ways and  Means, House of Representatives, One Hundred Fifth  Congress, second session, June 23, 1998.},
      publisher = {U.S. G.P.O. :},
      number = {Serial 105-46 (United States. Congress. House. Committee  on Ways and Means)},
      recid = {217214},
      pages = {iii, 54 p. ;},
      address = {Washington :},
      year = {1998},
}