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\providecommand{\MR}{\relax\ifhmode\unskip\space\fi MR }
% \MRhref is called by the amsart/book/proc definition of \MR.
\providecommand{\MRhref}[2]{%
  \href{http://www.ams.org/mathscinet-getitem?mr=#1}{#2}
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\providecommand{\href}[2]{#2}
\begin{thebibliography}{CGS{\etalchar{+}}23}

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\end{thebibliography}