@article{noauthor_federal_1973,
	title = {Federal {Income} {Tax} {Developments}: 1973  {Legislation}},
	volume = {7},
	shorttitle = {Federal {Income} {Tax} {Developments}},
	url = {https://heinonline.org/HOL/P?h=hein.journals/aklr7&i=197},
	language = {eng},
	number = {2},
	urldate = {2020-05-23},
	journal = {Akron Law Review},
	year = {1973},
	pages = {189--279},
}

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