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, 2012",Winter 2013 ed,"CCH, Wolters Kluwer Business",2012,CCH editorial staff publication,,"9780808032175,9780808032182,9780808032199,9780808032205,9780808032212,9780808032229,9780808032236",,https://cir.nii.ac.jp/crid/1130000796531333888