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 25, 2004",,CCH,2004,Internal revenue code,,0808011812,,https://cir.nii.ac.jp/crid/1130000798201486720