Ibid. P. 20–23.

Commissioner v. Piedras Negras Broadcasting, 127 F.2d 260 (5th Cir. 1942), affirming 43 B.T.A. (1941).

Selected Tax Policy Implications of Global Electronic Commerce. Department of the Treasury Office of Tax Policy, 1996. P. 18. URL: www.treasury.gov/resource-center/tax-policy/Documents/internet.pdf.