APA (7th ed.) Citation

United States. Internal Revenue Service. (1987). Tax shelter registration. The Service.

Chicago Style (17th ed.) Citation

United States. Internal Revenue Service. Tax Shelter Registration. [Washington, D.C.?]: The Service, 1987.

MLA (9th ed.) Citation

United States. Internal Revenue Service. Tax Shelter Registration. The Service, 1987.

Warning: These citations may not always be 100% accurate.