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 May 1, 2008",Summer 2008 ed,CCH,2008,Internal revenue code,,9780808018926,,https://cir.nii.ac.jp/crid/1130000796136545536