United States. Department of the Treasury. "Essays in International Taxation: 1976," in United States. Department of the Treasury. "Volume 205," Press Releases of the United States Department of the Treasury (January 4, 1977 - February 28, 1977) : 418-726. https://fraser.stlouisfed.org/title/6111/item/587048/toc/529096 , accessed on June 25, 2024.