We give here a slightly more formal demonstration. Begin by designing our model with three reserved registers "E", "P", and "N", plus an unbounded set of registers 1, 2, ..., n to the right. The registers 1, 2, ..., n will be considered "the squares of the tape". Register "N" points to "the scanned square" that "the head" is currently observing. The "head" can be thought of as being in the conditional jumpobserve that it uses indirect addressing (cf Elgot-Robinson p. 398). As we decrement or increment "N" the (apparent) head will "move left" or "right" along the squares. We will move the contents of "E"=0 or "P"=1 to the "scanned square" as pointed to by N, using the indirect CPY.