Both the Gold Key and the Whitman variants are from the same publisher, but they were distributed in different ways. While the Gold Key issues were sold as single issues in regular newsstands, the Whitman variants were sold in plastic bag packs together with other comics. Often in toy stores, at airports and other places that didn’t have the regular newsstand rack of comics. Issues with the Gold Key logo were also sold in plastic bags at first. But while unsold newsstand comics could be returned, the comics sold in bags could not. Some dealers then broke up the bags and returned the comics as if they were newsstand copies, and that’s probably the reason why they started printing the Whitman logo on comics sold in bags, so they could tell them apart.
In my huge spreadsheet that I use for keeping track of variants, I have the following notes regarding the Gold Key/Whitman Uncle Scrooge:
40 to 173 all exist in Gold Key variants
174 to 209 only exist in Whitman variants
The following issues exist in both Gold Key and Whitman variants: 96->101,104,106->117,120->125,128->135,137->170,173
Issue 193 to 197 exist with both a white and a yellow Whitman logo
In addition issue 74, 75, (99), 100, 101, (102), 103, 104, 147, 148, 149 exist in price variants (the once in parenthesis I haven’t been able to confirm)
Issue 109 exist in a variant without the catalog banner