@inbook{NBERc6241,
 Crossref = "NBERfeld96-1",
 title = "Tax Shelters and Passive Losses after the Tax Reform Act of 1986",
 author = "Andrew A. Samwick",
 BookTitle = "Empirical Foundations of Household Taxation",
 Publisher = "University of Chicago Press",
 pages = "193-233",
 year = "1996",
 month = "January",
 URL = "http://www.nber.org/chapters/c6241",
}
@book{NBERfeld96-1,
 title = "Empirical Foundations of Household Taxation",
 author = "Martin Feldstein and James M. Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1996",
 URL = "http://www.nber.org/books/feld96-1",
}