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 §§1-860G : as of November 12, 2010",Winter 2011 ed,CCH,2010,Internal revenue code,,9780808024774,,https://cir.nii.ac.jp/crid/1130282272644331520