United States. Department of the Treasury. "Tax Treatment Of Income From International Shipping, February 25, 1976," in United States. Department of the Treasury. "Volume 200," Press Releases of the United States Department of the Treasury (February 3, 1976 - March 31, 1976) : 567-624. https://fraser.stlouisfed.org/title/6111/item/587043/toc/528481 , accessed on June 24, 2024.