| 圖書| 1. | Arthur Andersen & Co. United States(1976)。Tax Reform Act of 1976: estate and gift taxes and fiduciary income tax provisions。Chicago：Authur Andersen and Co.。   | | 2. | (19770601)。Complete Internal Revenue Code of 1954。Prentice-Hall, Inc.。 | | 3. | Gibson, Joseph E.(1977)。Federal Tax Handbook。The Michie's Co.。 | | 4. | The staff of the Joint Committee on Taxation(19761229)。General explanation of the Tax Reform Act of 1976。 | |