source: This questionnaire must be completed by a vendor  furnishing copyrightable material, such as software, audio/visual works, written materials, etc.  to IBM.
target: This questionnaire must be completed by a vendor. He must be furnishing copyrightable material, such as software, audio/visual works, written materials, etc. to IBM.
references: This questionnaire must be completed by a vendor. He must be furnishing copyrightable material, such as software, audio/visual works, written materials, etc. to IBM.