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 §§1-999 : as of June 1, 1996",,Commerce Clearing House,1996,Internal revenue code,,,,https://cir.nii.ac.jp/crid/1130282269449504128