No longer distributed to depository libraries in paper after <2000>.
Description based on: Rev. enero del 2004; title from title screen (viewed on Sept. 13, 2004).
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 9/13/04: http://www.irs.gov/pub/irs-pdf/p179.pdf; current access available via PURL.
Available also on CD-ROM: United States. Internal Revenue Service. Tax products CD-ROM.