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 taxes §§1-860L : as of June 27, 2003",,CCH,2003,Internal revenue code,,0808010026,,https://cir.nii.ac.jp/crid/1130000796893842176