@inbook{NBERc1016,
 Crossref = "NBERhann48-1",
 title = "PART III,The Accounting Period and the Distribution of Income, Chapter 5 ",
 author = "Frank A. Hanna and Joseph A. Pechman and Sidney M. Lerner",
 BookTitle = "Analysis of Wisconsin Income",
 Publisher = "NBER",
 pages = "229-256",
 year = "1948",
 URL = "http://www.nber.org/chapters/c1016",
}
@book{NBERhann48-1,
 title = "Analysis of Wisconsin Income",
 author = "Frank A. Hanna and Joseph A. Pechman and Sidney M. Lerner",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "NBER",
 year = "1948",
 URL = "http://www.nber.org/books/hann48-1",
}