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 May 8, 2014",Summer 2014 ed,"CCH, Wolters Kluwer",2014,CCH editorial staff publication,,"9780808038078,9780808038115,9780808038122,9780808038139,9780808038146,9780808038153,9780808038160",,https://cir.nii.ac.jp/crid/1130282272675230208