{"@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/BB17654771.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB17654771#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB17654771.json"},"dc:title":[{"@value":"Federal income tax"}],"dc:creator":"Katherine Pratt, Thomas D. Griffith, Joseph Bankman","dc:publisher":[{"@value":"Wolters Kluwer Law & Business"}],"dcterms:extent":"xv, 601 p.","cinii:size":"26 cm","dc:language":"eng","dc:date":"2014","cinii:ncid":"BB17654771","prism:edition":"7th ed","cinii:ownerCount":"5","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA10387326#entity","@type":"foaf:Person","foaf:name":[{"@value":"Pratt, Katherine"}]},{"@id":"https://ci.nii.ac.jp/author/DA10387304#entity","@type":"foaf:Person","foaf:name":[{"@value":"Griffith, Thomas D."}]},{"@id":"https://ci.nii.ac.jp/author/DA07837515#entity","@type":"foaf:Person","foaf:name":[{"@value":"Bankman, Joseph"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BB17654771"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BB17654771"}},{"@id":"https://ci.nii.ac.jp/library/FA005551","@type":"foaf:Organization","foaf:name":"専修大学 図書館 神田分館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BB17654771"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BB17654771"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BB17654771"}}],"bibo:lccn":["2014017786"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2014017786"}],"prism:publicationDate":["c2014"],"cinii:note":["Includes index"],"dc:subject":["LCC:KF6369","DC23:343.7305/2"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Income+tax+--+Law+and+legislation+--+United+States","dc:title":"Income tax -- Law and legislation -- United States"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA36157711#entity","dc:title":"The examples & explanations series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781454833901"}]}]}