Description based on: Rev. Mar. 2004; title from title screen (viewed on June 15, 2004).
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 6/15/04: http://www.irs.gov/pub/irs-pdf/p538.pdf; current access available via PURL.
Available also on CD-ROM: United States. Internal Revenue Service. Tax products CD-ROM.