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, 2020",Summer 2020,"CCH, Wolters Kluwer",2020,Wolters Kluwer editorial staff publication,,9780808054344,,https://cir.nii.ac.jp/crid/1131412329602920192