United States. Department of the Treasury. "Section 102 of Internal Revenue Code, December 5, 1947," in United States. Department of the Treasury. "Volume 70," Press Releases of the United States Department of the Treasury (November 21, 1947 - December 30, 1947) : 267-268. https://fraser.stlouisfed.org/title/6111/item/586913/toc/564523 , accessed on April 17, 2024.