Paper version available from: Eastern Area Distribution Center, P.O. Box 85074, Richmond, VA 23261-5074.
"Catalog Number 21523G."
Description based on: Rev. 5-99; title from title screen (viewed on Oct. 25, 2004).
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 10/25/04: http://www.irs.gov/pub/irs-pdf/p1853.pdf; current access available via PURL.