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 30, 2014",Summer 2014 ed,"CCH, Wolters Kluwer",2014,Internal revenue code,,9780808038184,,https://cir.nii.ac.jp/crid/1130000797752434176