Description based on: Rev. May 2004; title from title screen (viewed on July 8, 2004).
Form
Online version of the print publication.
System Details
Mode of access: Internet at the IRS web site. Address of latest issue as of 7/8/04: http://www.irs.gov/pub/irs-pdf/p947.pdf; current access available via PURL.
Linking Entry
Available also on CD-ROM: United States. Internal Revenue Service. Tax products CD-ROM.