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 November 16, 2009",Winter 2010 ed,CCH,2009,Internal revenue code,,9780808022305,,https://cir.nii.ac.jp/crid/1130282270226521216