TY - BOOK AU - Richards,Gerald F. TI - Tax-planning opportunities T2 - The Small business profits program SN - 0679507337 : AV - KF6450 .R5 U1 - 343.73 PY - 1977/// CY - New York PB - D. McKay Co. KW - Business enterprises KW - Taxation KW - United States KW - Tax planning N1 - "A Hudson group book."; Includes index ER -