@inbook{NBERc3240,
 Crossref = "NBERsmit49-1",
 title = "Basis for Determining Gain or Loss and for Depreciation and Depletion",
 author = "Dan Throop Smith and J. Keith Butters",
 BookTitle = "Taxable and Business Income",
 Publisher = "NBER",
 pages = "23-52",
 year = "1949",
 URL = "http://www.nber.org/chapters/c3240",
}
@book{NBERsmit49-1,
 title = "Taxable and Business Income",
 author = "Dan Throop Smith and J. Keith Butters",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "NBER",
 year = "1949",
 URL = "http://www.nber.org/books/smit49-1",
}