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 §§1-860L : as of June 1, 2002",,CCH,2002,Internal revenue code,,0808008277,,https://cir.nii.ac.jp/crid/1130282272769032192