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022 _a0732-8435
040 _cUM Bansalan College LIC
082 _2BPer.657.05
_aC839
100 _912413
_aLovejoy, Henry Stow
245 _aThe trust fund recovery penalty and encumbered fund:
_bNo easy way/
_cby Henry Stow Lovejoy
260 _a--New York:
_bNew York State Society of Certified Public Accountants,
_cC2016
300 _apage 56-57
362 _aVol.LXXXVI,No.4 (April 2016)
440 _aThe CPA Journal
_npage 56-57
_vVol.LXXXVI,No.4
_x0732-8435
_912770
650 _aTrusts and trustees
_912771
650 _aInheritance and succession
_912772
942 _2ddc
_cBPER.