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 and CCH Incorporated,"Income, estate, gift, employment and excise taxes §861-end : as of May 4, 2009",Summer 2009 ed,CCH,2009,Internal revenue code,,9780808020806,,https://cir.nii.ac.jp/crid/1130000793918214272