@article{,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/246531},
      title = {Corporate tax shelters : hearing before the Committee on  Ways and Means, House of Representatives, One Hundred Sixth  Congress, first session, November 10, 1999.},
      publisher = {U.S. G.P.O. :},
      number = {Serial 106-85 (United States. Congress. House. Committee  on Ways and Means)},
      recid = {246531},
      pages = {iii, 189 p. :},
      address = {Washington :},
      year = {2001},
}