Federal Reserve Bank of Dallas. "Interpretation of Regulations K, M, and Y, Circular No. 77-21," District Notices (Federal Reserve Bank of Dallas) (February 3, 1977). https://fraser.stlouisfed.org/scribd/?item_id=542282&filepath=/files/docs/historical/frbdal/circulars/frbdallas_circ_19770203_no77-021.pdf&start_page=1, accessed on October 17, 2017.
Regulations K, M, and Y, Interpretation, Effective 12-27-76. Utilization of Foreign Subsidiaries to Sell Long-term Debt Obligations in Foreign Markets and to Transfer the Proceeds to Their United States Parent(S) for Domestic Purposes.