United States. Department of the Treasury. "Treasury regulations on taxation of real estate, April 26, 1962," in United States. Department of the Treasury. "Volume 130," Press Releases of the United States Department of the Treasury (March 2, 1962 - April 26, 1962) : 544-546. https://fraser.stlouisfed.org/title/6111/item/586973/toc/538789 , accessed on June 24, 2024.