TY  - BOOK
AU  - Gallagher Robert J
TI  - Merging your CPA firm :  A guide to successful acquisition or sale of an accounting practice     
T2  - Accounting and finance practice series
U1  - X:8J, M8 
PY  - 1988///
CY  - New York  
PB  -  McGraw-Hill      
ER  -