No longer distributed to depository libraries in tangible format.
Description based on: Rev. 1-00; title from title screen (viewed on Nov. 18, 2004).
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 11/18/04: http://www.irs.gov/pub/irs-pdf/p3148sp.pdf; current access available via PURL.