TY - BOOK AU - Davies,Jonathan ED - Coopers and Lybrand ED - Coopers and Lybrand TI - The Coopers & Lybrand guide to business tax strategies and planning SN - 0671695673 U1 - 343.73068 23 PY - 1989/// CY - New York : PB - Simon & Schuster , KW - Business enterprise - Taxation - United States ; Tax planning - United States ER -