@inbook{NBERc11350,
 Crossref = "NBERfeld87-1",
 title = "Notes on the Tax Treatment of Structures",
 author = "Roger H. Gordon and James R. Hines, Jr. and Lawrence H. Summers",
 BookTitle = "The Effects of Taxation on Capital Accumulation",
 Publisher = "University of Chicago Press",
 pages = "223-258",
 year = "1987",
 URL = "http://www.nber.org/chapters/c11350",
}
@book{NBERfeld87-1,
 title = "The Effects of Taxation on Capital Accumulation",
 author = "Martin Feldstein",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1987",
 URL = "http://www.nber.org/books/feld87-1",
}