TY - BOOK AU - Smith,Ephraim P. TI - CCH Federal taxation : basic principles: 1989 PY - 1988/// CY - Chicago, Ill. PB - Commerce Clearing House KW - Taxation KW - United States KW - Law and legislation N1 - Includes bibliographical references and index; Understanding the tax law--Gross income--Deductions : itemized deductions ER -