@article{239003,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/239003},
      title = {IRS restructuring : a new era for small business : hearing  before the Committee on Small Business, United States  Senate, One Hundred Sixth Congress, second session, May 23,  2000.},
      publisher = {U.S. G.P.O. :},
      recid = {239003},
      pages = {iii, 107 p. ;},
      address = {Washington :},
      year = {2000},
}