[I]. France, Germany, Spain, the United Kingdom and the United States of America
II. Austria, Belgium, Czechoslovakia, Free City of Danzig, Greece, Hungary, Italy, Latvia, Luxemburg, Netherlands, Roumania and Switzerland
III. British India, Canada, Japan, Mexico, Netherlands East Indies, Union of South Africa, states of Massachusetts, of New York and of Wisconsin
IV. Methods of allocating taxable income, by Mitchell B. Carroll
V. Allocation accounting for the taxable income of industrial enterprises, by Ralph C. Jones.