Cite
Check-the-box final regs. simplify entity classification.
MLA
Heller, Kenneth H., and Michael K. Carnevale. “Check-the-Box Final Regs. Simplify Entity Classification.” Tax Adviser, vol. 28, no. 5, May 1997, p. 296. EBSCOhost, widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edb&AN=9711243938&authtype=sso&custid=ns315887.
APA
Heller, K. H., & Carnevale, M. K. (1997). Check-the-box final regs. simplify entity classification. Tax Adviser, 28(5), 296.
Chicago
Heller, Kenneth H., and Michael K. Carnevale. 1997. “Check-the-Box Final Regs. Simplify Entity Classification.” Tax Adviser 28 (5): 296. http://widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edb&AN=9711243938&authtype=sso&custid=ns315887.