@inbook{NBERc1147,
 Crossref = "NBERselt68-1",
 title = "Some Questions Raised by the Personal Exemptions",
 author = "Lawrence Howard Seltzer",
 BookTitle = "The Personal Exemptions in the Income Tax",
 Publisher = "UMI",
 pages = "15-37",
 year = "1968",
 URL = "http://www.nber.org/chapters/c1147",
}
@book{NBERselt68-1,
 title = "The Personal Exemptions in the Income Tax",
 author = "Lawrence Howard Seltzer",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "UMI",
 year = "1968",
 URL = "http://www.nber.org/books/selt68-1",
}