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 December 31, 1999",,Commerce Clearing House,1999,Internal revenue code,,0808004476,,https://cir.nii.ac.jp/crid/1130282270315674880