Treasury Department Announces Ruling With Respect To Section 1.863-(3)(b) Of The Income Tax Regulations, September 7, 1988, Release Number b-1543
United States. Department of the Treasury. "Treasury Department Announces Ruling With Respect To Section 1.863-(3)(b) Of The Income Tax Regulations, September 7, 1988, Release Number b-1543," in United States. Department of the Treasury. "Volume 286," Press Releases of the United States Department of the Treasury (June 1, 1988 - September 16, 1988) : 489-495. https://fraser.stlouisfed.org/title/6111/item/587129/toc/535462 , accessed on June 18, 2024.