Small Business Taxes & Management--Copyright 1998-2012, A/N Group, Inc.
--This page contains data for several years. Please watch all dates carefully.
Contents
Corporate Income Tax Rates--Including rates for personal service corporations, personal holding companies, and accumulated earnings tax.
Miscellaneous Business Data--Section 179 expense limits
2013--Tax Facts for Individuals
2012--Tax Facts for Individuals
2011--Tax Facts for Individuals
2010--Tax Facts for Individuals
Taxable income over Not over Tax rate
$ 0 $ 50,000 15%
50,000 75,000 25%
75,000 100,000 34%
100,000 335,000 39%
335,000 10,000,000 34%
10,000,000 15,000,000 35%
15,000,000 18,333,333 38%
18,333,333 .......... 35%
2012 2011 2010 2009 2008 2007 2006
$139,000 $500,000 $500,000 $250,000 $250,000 $125,000 $108,000
Phaseout--$560,000 for 2012; $2,000,000 for 2011; $2,000,000 for 2010; $800,000 for 2009; $800,000 for 2008; $500,000 for 2007; $430,000 for 2006.Note. An increased Sec. 179 deduction is available to enterprise zone businesses and renewal community business in certain situations. In addition, an increased Sec. 179 deduction is available for certain Sec. 179 Disaster Assistance property. Check the rules in place at the time the property is placed in service. Finally, the maximum deduction for heavy sport utility vehicles and certain other vehicles is restricted to $25,000.
Note-As a result of the expiration of the 2001, 2003 tax cuts, the tax rates, personal exemption, standard deduction, and a number of other amounts that are adjusted for inflation are not available at this time.
Lesser of 3.8% of net investment income from interest, dividends, annuities, royalties, rents, and gains not generated in active trade or business or modified adjusted gross income in excess of $200,000 ($250,000 for married filing joint; $125,000 for married filing separate).
Additional tax of 0.9% on self-employment income in excess of $200,000 ($250,000 for married joint; $125,000 married separate).
Modified adjusted gross income phaseout--married, joint, $112,050--$142,050; all other filing status, $74,700--$89,700
Annual Exclusion for Gifts--$14,000
Annual Exclusion for Gifts to Spouse not a Citizen--$143,000
Notice of Large Gifts Received from Foreign Persons--$15,102
Interest on Certain Portion of Estate Tax Payable in Installments (Sec. 6166; 2% portion)--$1,430,000
Valuation of Qualified Real Property in Decendent's Gross Estate (Sec. 2032A)--$1,070,000
Unearned Income of Minor Child (Kiddie Tax)--$1,000 ($10,000 for parental election)
Foreign Earned Income Exclusion--$97,600
Minor Child subject to Kiddie Tax--up to age 18 or full-time student over 18 with earned income no more than 1/2 support under age 24.
Periodic Payments Received under Long-Term Qualified Care Insurance Contracts or Certain Life Insurance Contracts Per Diem Limitation--$320
Loan limit on Agricultural Bonds for First-Time Farmers--$501,100
OASDI Wage Base--$113,700
Quarter of coverage--$1,160
Retirement Savings Test--$15,120 (under full retirement age); $40,080 (year of full retirement age)
For a fact sheet on the COLA go to www.ssa.gov/pressoffice/factsheets/colafacts2013.htm
Maximum annual HSA contributions deductible--$3,250 for individual; $6,450 for family coverage
Catch-up contributions for individuals 55 or older (but less than 65) is $1,000 (pro rate for year).
Deductible Amounts that define High Deductible Plan:
Annual Deductible Deductibles, Co-Payments and other Amounts
Not Less Than but not Premiums Not to Exceed
Self Only $1,250 $ 6,250
Family Coverage 2,500 12,500
Attained Age Before the Close of the Tax Year Limitation on Premiums
40 or less $ 360
More than 40 but not more than 50 680
More than 50 but not more than 60 1,360
More than 60 but not more than 70 3,640
More than 70 4,550
Purchasers in a casual sale for less than $1,470 or a mechanic's lienor that repair or improved certain residential property if the contract price is not more than $7,350.
Property exempt from levy under Sec. 6334(a)(2) cannot exceed $8,970. Property exempt from levy under Sec. 6334(a)(3) (books and tools for trade or business) cannot exceed $4,400.
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,700 $ 0.00 10 $ 0
8,700 35,350 870.00 15 8,700
35,350 85,650 4,867.50 25 35,350
85,650 178,650 17,442.50 28 85,650
178,650 388,350 43,482.50 33 178,650
388,350 ....... 112,683.50 35 388,350
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 17,400 $ 0.00 10 $ 0
17,400 70,700 1,740.00 15 17,400
70,700 142,700 9,735.00 25 70,700
142,700 217,450 27,735.00 28 142,700
217,450 388,350 48,665.00 33 217,450
388,350 ....... 105,062.00 35 388,350
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,700 $ 0.00 10 $ 0
8,700 35,350 870.00 15 8,700
35,350 71,350 4,867.50 25 35,350
71,350 108,725 13,867.50 28 71,350
108,725 194,175 24,332.50 33 108,725
194,175 ....... 52,531.00 35 194,175
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 12,400 $ 0.00 10 $ 0
12,400 47,350 1,240.00 15 12,400
47,350 122,300 6,482.50 25 47,350
122,300 198,050 25,220.00 28 122,300
198,050 388,350 46,430.00 33 198,050
388,350 ....... 109,229.00 35 388,350
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $2,400 0.00 15 $ 0
2,400 5,600 $ 360.00 25 2,400
5,600 8,500 1,160.00 28 5,600
8,500 11,650 1,972.00 33 8,500
11,650 ..... 3,011.50 35 11,650
For taxpayers in the 10% or 15% bracket--0%
For taxpayers in higher brackets--15%
Tax on unrecaptured Sec. 1250 gain--25%
Capital gain rate on collectibles--28%
Filing Status Standard Deduction Married filing joint and surviving spouses $11,900 Heads of Household 8,700 Single individuals 5,950 Married, filing separate 5,950Dependent's Standard Deduction--No more than the greater of $950 or $300 plus the individual's earned income.
Additional standard deduction for aged and blind--$1,150 each ($1,450 if individual is unmarried and not surviving spouse)
Amount--$3,800
Modified adjusted gross income phaseout--married, joint, $109,250--$139,250; all other filing status, $72,850--$87,850
100% of first $2,000 of education expenses; 25% of expenses between $2,000 and $4,000 (maximum credit $2,500)
Phaseout begins at modified adjusted gross income of $160,000 joint return; $80,000 all others.
Credit completely phased out at $180,000 ($90,000).
20% of first $10,000 of qualified education expenses.
Phaseout begins at modified adjusted gross income of $104,000 joint return; $52,000 all others.
Credit completely phased out at $124,000 joint returns; $62,000 all others.
Maximum interest deduction--$2,500
Modified adjusted gross income phaseout range--Married, joint, $125,000--$155,000; all other filing status, $60,000--$75,000
Commuter highway vehicle and transit pass--$125
Qualified parking--$240
Number of Qualifying Children
Item One Two or More Three or More None
Earned Income Amount $ 9,320 $13,090 $13,090 $ 6,210
Maximum Amount of Credit 3,169 5,236 5,891 475
Threshold Phaseout (single, surviving
spouse or head of household) 17,090 17,090 17,090 7,770
Completed Phaseout (single, surviving
spouse or head of household) 36,920 41,952 45,060 13,980
Threshold Phaseout (married, joint) 22,300 22,300 22,300 12,980
Completed Phaseout (married, joint) 42,130 47,162 50,270 19,190
Excessive Investment Income for Earned Income Tax Credit--$3,200
Child Tax Credit--$1,000; phaseout MAGI $110,000 joint, $75,000 single, $55,000 MFS; refundable $3,000 Sec. 24(d)(1)(B)(i)
Unified Credit Against Estate Tax--$5,120,000
Annual Exclusion for Gifts--$13,000
Annual Exclusion for Gifts to Spouse not a Citizen--$139,000
Notice of Large Gifts Received from Foreign Persons--$14,723
Interest on Certain Portion of Estate Tax Payable in Installments (Sec. 6166; 2% portion)--$1,390,000
Valuation of Qualified Real Property in Decendent's Gross Estate (Sec. 2032A)--$1,040,000
Unearned Income of Minor Child (Kiddie Tax)--$950 ($9,500 for parental election)
Foreign Earned Income Exclusion--$95,100
Minor Child subject to Kiddie Tax--up to age 18 or full-time student over 18 with earned income no more than 1/2 support under age 24.
Periodic Payments Received under Long-Term Qualified Care Insurance Contracts or Certain Life Insurance Contracts Per Diem Limitation--$310
Loan limit on Agricultural Bonds for First-Time Farmers--$488,600
Taxable Thresholds--Social security payments includable in income if modified AGI exceeds base amounts.
50% inclusion threshold:
$32,000 no more than $44,000--married filing joint
more than $44,000--married filing joint
Household (domestic) employee cash wages threshold--$1,800
Quarter of coverage--$1,130
Retirement Savings Test--$14,640 (under full retirement age); $38,880 (year of full retirement age)
For a fact sheet on the COLA go to www.ssa.gov/pressoffice/factsheets/colafacts2012.htm
Modified AGI
includes certain excluded income (e.g., tax exempt interest) and 1/2 of social security payments.$25,000 no more than $34,000--single, head of household, married living apart ($0 for married, separate)
85% inclusion threshold:more than $34,000--single, head of household, married living apart ($0 for married, separate)
OASDI Wage Base--$110,100
Maximum annual HSA contributions deductible--$3,100 for individual; $6,250 for family coverage
Catch-up contributions for individuals 55 or older (but less than 65) is $1,000 (pro rate for year).
Deductible Amounts that define High Deductible Plan:
Annual Deductible Deductibles, Co-Payments and other Amounts
Not Less Than but not Premiums Not to Exceed
Self Only $1,200 $ 6,050
Family Coverage 2,400 12,100
Maximum credit for child with special needs--$12,650
Maximum credit, other adoptions--$12,650
Other adoptions, gross income exclusion, qualified expenses up to $12,650
Phaseout range, modified adjusted gross income--$189,710 to $229,710
Attained Age Before the Close of the Tax Year Limitation on Premiums
40 or less $ 350
More than 40 but not more than 50 660
More than 50 but not more than 60 1,310
More than 60 but not more than 70 3,500
More than 70 4,370
Purchasers in a casual sale for less than $1,430 or a mechanic's lienor that repair or improved certain residential property if the contract price is not more than $7,160.
Property exempt from levy under Sec. 6334(a)(2) cannot exceed $8,570. Property exempt from levy under Sec. 6334(a)(3) (books and tools for trade or business) cannot exceed $4,290.
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,500 $ 0.00 10 $ 0
8,500 34,500 850.00 15 8,500
34,500 83,600 4,750.00 25 34,500
83,600 174,400 17,025.00 28 83,600
174,400 379,150 42,449.00 33 174,400
379,150 ....... 110,016.50 35 379,150
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 17,000 $ 0.00 10 $ 0
17,000 69,000 1,700.00 15 17,000
69,000 139,350 9,500.00 25 69,000
139,350 212,300 27,087.50 28 139,350
212,300 379,150 47,513.50 33 212,300
379,150 ....... 102,574.00 35 379,150
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,500 $ 0.00 10 $ 0
8,500 34,500 850.00 15 8,500
34,500 69,675 4,750.00 25 34,500
69,675 106,150 13,543.75 28 69,675
106,150 189,575 23,756.75 33 106,150
189,575 ....... 51,287.00 35 189,575
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 12,150 $ 0.00 10 $ 0
12,150 46,250 1,215.00 15 12,150
46,250 119,400 6,330.00 25 46,250
119,400 193,350 24,617.50 28 119,400
193,350 379,150 45,323.50 33 193,350
379,150 ....... 106,637.50 35 379,150
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $2,300 0.00 15 $ 0
2,300 5,450 $ 345.00 25 2,300
5,450 8,300 1,132.50 28 5,450
8,300 11,350 1,930.50 33 8,300
11,350 ..... 2,937.00 35 11,350
For taxpayers in the 10% or 15% bracket--0%
For taxpayers in higher brackets--15%
Tax on unrecaptured Sec. 1250 gain--25%
Capital gain rate on collectibles--28%
Filing Status Standard Deduction Married filing joint and surviving spouses $11,600 Heads of Household 8,500 Single individuals 5,800 Married, filing separate 5,800Dependent's Standard Deduction--No more than the greater of $950 or $300 plus the individual's earned income.
Additional standard deduction for aged and blind--$1,150 each ($1,450 if individual is unmarried and not surviving spouse)
Amount--$3,700
Modified adjusted gross income phaseout--married, joint, $106,500--$136,650; all other filing status, $71,100--$86,100
100% of first $2,000 of education expenses; 25% of expenses between $2,000 and $4,000 (maximum credit $2,500)
Phaseout begins at modified adjusted gross income of $160,000 joint return; $80,000 all others.
Credit completely phased out at $180,000 ($90,000).
20% of first $10,000 of qualified education expenses.
Phaseout begins at modified adjusted gross income of $102,000 joint return; $51,000 all others.
Credit completely phased out at $122,000 joint returns; $61,000 all others.
$4,000 limit of qualifed expenses.
AGI not in excess of $130,000 (married joint) or $65,000 (all others) maximum deduction is $4,000.
AGI not in excess of $160,000 (married joint) or $80,000 (all others) maximum deduction is $2,000.
No deduction if AGI in excess of $160,000 (married joint) or $80,000 (all others)
Maximum interest deduction--$2,500
Modified adjusted gross income phaseout range--Married, joint, $120,000--$150,000; all other filing status, $60,000--$75,000
Commuter highway vehicle and transit pass--$230
Qualified parking--$230
Number of Qualifying Children
Item One Two or More Three or More None
Earned Income Amount $ 9,100 $12,780 $12,780 $ 6,070
Maximum Amount of Credit 3,094 5,112 5,751 464
Threshold Phaseout (single, surviving
spouse or head of household) 16,690 16,690 16,690 7,590
Completed Phaseout (single, surviving
spouse or head of household) 36,052 40,964 43,998 13,660
Threshold Phaseout (married, joint) 21,770 21,770 21,770 12,670
Completed Phaseout (married, joint) 41,132 46,044 49,078 18,740
Excessive Investment Income for Earned Income Tax Credit--$3,150
First $175,000 ($87,500 married, separate) of Alternative Minimum Taxable Income 26% Over $175,000 of AMTI (Alternative Minimum Taxable Income) 28% Exemptions: Joint Filers $74,450 Married, separate $37,225 Single (and head of household) $48,450 Estates & Trusts $22,500 Child subject to Kiddie Tax $6,700 (plus child's earned income)
Exemption Phaseout: 25% of amount AMTI exceeds: $150,000 for married, joint and surviving spouses $112,500 single (and head of household) $75,000 married, filing separate
Child Tax Credit--$1,000; phaseout MAGI $110,000 joint, $75,000 single, $55,000 MFS; refundable $3,000 Sec. 24(d)(1)(B)(i)
Annual Exclusion for Gifts--$13,000
Annual Exclusion for Gifts to Spouse not a Citizen--$136,000
Notice of Large Gifts Received from Foreign Persons--$14,375
Interest on Certain Portion of Estate Tax Payable in Installments (Sec. 6166; 2% portion)--$1,360,000
Valuation of Qualified Real Property in Decendent's Gross Estate (Sec. 2032A)--$1,020,000
Unearned Income of Minor Child (Kiddie Tax)--$950 ($9,500 for parental election)
Foreign Earned Income Exclusion--$92,900
Minor Child subject to Kiddie Tax--up to age 18 or full-time student over 18 with earned income no more than 1/2 support under age 24.
OASDI Wage Base--$106,800
Household (domestic) employee cash wages threshold--$1,700
Quarter of coverage--$1,120
For a fact sheet on the COLA go to www.ssa.gov/pressoffice/factsheets/colafacts2011.htm
Maximum annual HSA contributions deductible--$3,050 for individual; $6,150 for family coverage
Catch-up contributions for individuals 55 or older (but less than 65) is $1,000 (pro rate for year).
Deductible Amounts that define High Deductible Plan:
Annual Deductible Deductibles, Co-Payments and other Amounts
Not Less Than but not Premiums Not to Exceed
Self Only $1,200 $ 5,950
Family Coverage 2,400 11,900
Maximum credit for child with special needs--$13,360
Maximum credit, other adoptions--$13,360
Other adoptions, gross income exclusion, qualified expenses up to $13,360
Phaseout range, modified adjusted gross income--$185,210 to $225,210
Attained Age Before the Close of the Tax Year Limitation on Premiums
40 or less $ 340
More than 40 but not more than 50 640
More than 50 but not more than 60 1,270
More than 60 but not more than 70 3,390
More than 70 4,240
Purchasers in a casual sale for less than $1,400 or a mechanic's lienor that repair or improved certain residential property if the contract price is not more than $6,990.
Property exempt from levy under Sec. 6334(a)(2) cannot exceed $8,370. Property exempt from levy under Sec. 6334(a)(3) (books and tools for trade or business) cannot exceed $4,180.
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,375 $ 0.00 10 $ 0
8,375 34,000 837.50 15 8,375
34,000 82,400 4,681.25 25 34,000
82,400 171,850 16,781.25 28 82,400
171,850 373,650 41,827.25 33 171,850
373,650 ....... 108,421.25 35 373,650
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 16,750 $ 0.00 10 $ 0
16,750 68,000 1,675.00 15 16,750
68,000 137,300 9,362.50 25 68,000
137,300 209,250 26,687.50 28 137,300
209,250 373,650 46,833.50 33 209,250
373,650 ....... 101,085.50 35 373,650
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,375 $ 0.00 10 $ 0
8,375 34,000 837.50 15 8,375
34,000 68,650 4,681.25 25 34,000
68,650 104,625 13,343.75 28 68,650
104,625 186,825 23,416.75 33 104,625
186,825 ....... 50,542.75 35 186,825
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 11,950 $ 0.00 10 $ 0
11,950 45,550 1,195.00 15 11,950
45,550 117,650 6,235.00 25 45,550
117,650 190,550 24,260.00 28 117,650
190,550 373,650 44,672.00 33 190,550
373,650 ....... 105,095.00 35 373,650
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $2,300 0.00 15 $ 0
2,300 5,350 $ 345.00 25 2,300
5,350 8,200 1,107.50 28 5,350
8,200 11,200 1,905.50 33 8,200
11,200 ..... 2,895.50 35 11,200
For taxpayers in the 10% or 15% bracket--0%
For taxpayers in higher brackets--15%
Tax on unrecaptured Sec. 1250 gain--25%
Capital gain rate on collectibles--28%
Filing Status Standard Deduction Married filing joint and surviving spouses $11,400 Heads of Household 8,400 Single individuals 5,700 Married, filing separate 5,700Dependent's Standard Deduction--No more than the greater of $950 or $300 plus the individual's earned income.
Additional standard deduction for aged and blind--$1,100 each ($1,400 if individual is unmarried and not surviving spouse)
Amount--$3,650
No phaseout of personal exemption in 2010.
First $175,000 ($87,500 married, separate) of Alternative Minimum Taxable Income 26% Over $175,000 of AMTI (Alternative Minimum Taxable Income) 28% Exemptions: Joint Filers $72,450 Married, separate $36,225 Single (and head of household) $47,450 Estates & Trusts $22,500 Child subject to Kiddie Tax $6,700 (plus child's earned income)
Exemption Phaseout: 25% of amount AMTI exceeds: $150,000 for married, joint and surviving spouses $112,500 single (and head of household) $75,000 married, filing separate
100% of first $2,000 of education expenses; 25% of expenses between $2,000 and $4,000 (maximum $2,500)
Phaseout begins at modified adjusted gross income of $160,000 joint return; $80,000 all others.
Credit completely phased out at $180,000 ($90,000).
20% of first $10,000 of qualified education expenses.
Phaseout begins at modified adjusted gross income of $100,000 joint return; $50,000 all others.
Credit completely phased out at $120,000 joint returns; $60,000 all others.
$4,000 limit of qualifed expenses.
AGI not in excess of $130,000 (married joint) or $65,000 (all others) maximum deduction is $4,000.
AGI not in excess of $160,000 (married joint) or $80,000 (all others) maximum deduction is $2,000.
No deduction if AGI in excess of $160,000 (married joint) or $80,000 (all others)
Maximum interest deduction--$2,500
Modified adjusted gross income phaseout range--Married, joint, $120,000--$150,000; all other filing status, $60,000--$75,000
Modified adjusted gross income phaseout--married, joint, $105,100--$135,100; all other filing status, $70,100--$85,100
Commuter highway vehicle and transit pass--$230
Qualified parking--$230
Number of Qualifying Children
Item One Two or More Three or More None
Earned Income Amount $ 8,970 $12,590 $12,950 $ 5,980
Maximum Amount of Credit 3,050 5,036 5,666 457
Threshold Phaseout (single, surviving
spouse or head of household) 16,450 16,450 16,450 7,480
Completed Phaseout (single, surviving
spouse or head of household) 35,535 40,363 43,352 13,460
Threshold Phaseout (married, joint) 21,460 21,460 21,460 12,490
Completed Phaseout (married, joint) 40,545 45,373 48,362 18,470
Excessive Investment Income for Earned Income Tax Credit--$3,100
Annual Exclusion for Gifts--$13,000
Annual Exclusion for Gifts to Spouse not a Citizen--$134,000
Notice of Large Gifts Received from Foreign Persons--$14,165
Interest on Certain Portion of Estate Tax Payable in Installments (Sec. 6166; 2% portion)--$1,340,000
Valuation of Qualified Real Property in Decendent's Gross Estate (Sec. 2032A)--$1,000,000
Unearned Income of Minor Child (Kiddie Tax)--$950 ($9,500 for parental election)
Foreign Earned Income Exclusion--$91,500
Minor Child subject to Kiddie Tax--up to age 18 or full-time student over 18 with earned income no more than 1/2 support under age 24.
Maximum credit for child with special needs--$13,170
Maximum credit, other adoptions--$13,170
Other adoptions, gross income exclusion, qualified expenses up to $13,170
Phaseout range, modified adjusted gross income--$182,520 to $222,520
Purchasers in a casual sale for less than $1,380 or a mechanic's lienor that repair or improved certain residential property if the contract price is not more than $6,890.
Property exempt from levy under Sec. 6334(a)(2) cannot exceed $8,520. Property exempt from levy under Sec. 6334(a)(3) (books and tools for trade or business) cannot exceed $4,120.
Attained Age Before the Close of the Tax Year Limitation on Premiums
40 or less $ 330
More than 40 but not more than 50 620
More than 50 but not more than 60 1,230
More than 60 but not more than 70 3,290
More than 70 4,110
OASDI Wage Base--$106,800
Household (domestic) employee cash wages threshold--$1,700
Quarter of coverage--$1,090
Maximum annual HSA contributions deductible--$3,050 for individual; $6,150 for family coverage
Catch-up contributions for individuals 55 or older (but less than 65) is $1,000 (pro rate for year).
Deductible Amounts that define High Deductible Plan:
Annual Deductible Deductibles, Co-Payments and other Amounts
Not Less Than but not Premiums Not to Exceed
Self Only $1,200 $ 5,950
Family Coverage 2,400 11,900
Single $125,000--$145,000 Married, Joint $225,000--$245,000Prior to Nov. 7, 2009
Single $ 75,000--$ 95,000 Married, Joint $150,000--$170,000
Copyright 2003-2012 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536
Last update 10/25/12