著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL United States. Dept. of the Treasury and United States. Internal Revenue Service and CCH Incorporated,"Income tax regulations : including proposed regulations as of November 10, 2008",Winter 2009 ed,CCH,2008,CCH editorial staff publication,,"9780808019398,9780808020530,9780808020547,9780808020554,9780808020561,9780808020578,9780808020523",,https://cir.nii.ac.jp/crid/1130000793733181312