Boutwell, G. S. 1. (1864). A manual of the direct and excise tax system of the United States: Including the forms and regulations established by the Commissioner of Internal Revenue, the decisions and rulings of the Commissioner, together with extracts from the correspondence of the Office (4th ed.). Boston: Little, Brown.

Boutwell, George S. 1818-1905. A Manual of the Direct and Excise Tax System of the United States: Including the Forms and Regulations Established By the Commissioner of Internal Revenue, the Decisions and Rulings of the Commissioner, Together With Extracts From the Correspondence of the Office. 4th ed. Boston: Little, Brown, 1864.

Boutwell, George S. 1818-1905. A Manual of the Direct and Excise Tax System of the United States: Including the Forms and Regulations Established By the Commissioner of Internal Revenue, the Decisions and Rulings of the Commissioner, Together With Extracts From the Correspondence of the Office. 4th ed. Boston: Little, Brown, 1864.