@InCollection{Kowalczyk:2018,
author
=
"E.Kowalczyk",
title
=
"Art. 57a [Umorzenie należności]",
pages
=
"1--3",
year
=
"2018",
booktitle
=
"Ustawa o finansach publicznych. Komentarz [dokument elektroniczny] ",
editor
=
"red. A. Mikos-Sitek",
publisher
=
"Wydaw. C.H. Beck",
address
=
"Warszawa",
edition
=
"wyd. 7",
}