Description based on: rev. 9-2006; title from title screen (viewed Jan. 13, 2010).
Latest issue consulted: rev. 10-2009.
System Req
Mode of access: Internet at the IRS web site. Address of latest issue as of 1/13/10: http://www.irs.gov/pub/irs-pdf/p962.pdf; current access available via PURL.