Cita APA (7a ed.)

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

Cita Chicago Style (17a ed.)

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

Cita MLA (9a ed.)

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