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 Commerce Clearing House,"Income, estate, gift, employment and excise taxes §861-end : as of June 18, 2015",Summer 2015 ed,"CCH, Wolters Kluwer",2015,Internal revenue code,,9780808042136,,https://cir.nii.ac.jp/crid/1130000794983371264