{"@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/BD06384545.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD06384545#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD06384545.json"},"dc:title":[{"@value":"West's tax law dictionary : definitions of terms, words, and phrases used in modern American tax law and listings of federal tax forms, instructions, and publications"}],"dcterms:alternative":["West's tax law dictionary : definitions of tax terms, words, and phrases, listings of federal tax forms and publications"],"dc:creator":"by Robert Sellers Smith, Adele Turgeon Smith","dc:publisher":[{"@value":"Thomson Reuters"}],"dcterms:extent":"cxli, 1435 p.","cinii:size":"25 cm","dc:language":"eng","dc:date":"2024","cinii:ncid":"BD06384545","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA08817240#entity","@type":"foaf:Person","foaf:name":[{"@value":"Smith, Robert Sellers"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Smith, Adele Turgeon"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD06384545"}}],"prism:publicationDate":["c2024"],"cinii:note":["\"Issued in February 2024 revised and up-to-date\"","Includes indexes"],"dc:subject":["LCC:KF6287","DC20:343.7304/03","DC20:347.303403"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+United+States+--+Dictionaries","dc:title":"Taxation -- Law and legislation -- United States -- Dictionaries"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781668744635","dc:title":"2024 ed"}]}]}