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 taxes §§1-860G : as of November 20, 2008",Winter 2009 ed,CCH,2008,Internal revenue code,,9780808019619,,https://cir.nii.ac.jp/crid/1130000794690984064