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 4, 2013",Winter 2014 ed,"CCH, Wolters Kluwer",2013,CCH editorial staff publication,,"9780808036098,9780808036104,9780808036111,9780808036128,9780808036135,9780808036142,9780808036159",,https://cir.nii.ac.jp/crid/1130000796496224896