"A revision of United States income taxation of private investments in development countries, which was published in 1970 by the Division of Public Finance and Financial Institutions, Department of Economic and Social Affairs of the United Nations Secretariat in collaboration with the Harvard Law School International Tax Program...under the direction of Elisabeth A. Owens...by Arie Kopelman...updated and revised by Michael J. McIntyre...as of 1 November 1974.... This new edition eliminates some of the material on developing countries...[including] discussion of tax treaties between developed and developing countries...[and] analysis of the interaction of the United States tax system and those of developing countries...."