APA (7th ed.) Citation

United States & Smith, J. E. (1993). West's internal revenue code of 1986 and treasury regulations: Annotated and selected (1994 ed.). West Pub.

Chicago Style (17th ed.) Citation

United States and James E. Smith. West's Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected. 1994 ed. Minneapolis: West Pub, 1993.

MLA (9th ed.) Citation

United States and James E. Smith. West's Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected. 1994 ed. West Pub, 1993.