@book{14840,
	author = { Carmichael K. S. and Pegler, Ernest Charles, and Great Britain.},
	title = {Spicer & Pegler's Income Tax.},
	publisher = {H.F.L.,},
	year = {1972.},
	address = {London,},
	edition = {28th ed.,},
	note = {First ed. published in 1907 under title: Income tax in relation to accounts.}
}