TY  - BOOK
AU  - Gupta, Rup Ram
AU  - Gupta, Vidya saran 
TI  - Elements of income tax 
U1  - 343.052 
PY  - 1977///
CY  - Agra
PB  - Mira prakashan
KW  - Income tax
KW  - Law and legislation
KW  - United States
KW  - Tax liablility
KW  - Capital gains
ER  -