{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA86883930.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA86883930#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA86883930.json"},"dc:title":[{"@value":"Internal revenue code of 1986 and treasury regulations : annotated and selected"}],"dc:creator":"James E. Smith","dc:publisher":[{"@value":"South-Western Cengage Learning"}],"dcterms:extent":"v.","cinii:size":"26 cm","dc:language":"eng","dc:date":"2009","cinii:ncid":"BA86883930","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Smith, James E."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA86883930"}}],"prism:publicationDate":["c2009-"],"cinii:note":["Includes indexes"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA8688392X#entity","dc:title":"South-Western federal taxation","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9780324661392","dc:title":"2009 ed"},{"@id":"urn:isbn:9781111222536","dc:title":"2011 ed"}]}]}