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,"Federal estate and gift taxes : code and regulations as of February 8, 1982 : including federal income taxes of estates and trusts (subchapter J)",,Commerce Clearing House,1982,CCH editorial staff publication,,,,https://cir.nii.ac.jp/crid/1130282268908916224