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. Dept. of the Treasury and United States. Internal Revenue Service and CCH Incorporated,"Income tax regulations : including proposed regulations : as of November 2, 2014",Winter 2015 ed,"CCH, Wolters Kluwer",2014,CCH editorial staff publication,,"9780808039402,9780808039419,9780808039426,9780808039433,9780808039440,9780808039457,9780808039464",,https://cir.nii.ac.jp/crid/1130282270655398400