{"@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/BD11740026.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD11740026#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD11740026.json"},"dc:title":[{"@value":"Understanding federal income taxation"}],"dc:creator":"J. Martin Burke, Michael K. Friel","dc:publisher":[{"@value":"Carolina Academic Press"},{"cinii:publisherRole":"copyright_notice_date"}],"dcterms:extent":"xxv, 813 pages","cinii:size":"26 cm","dc:language":"eng","dc:date":"2023","cinii:ncid":"BD11740026","prism:edition":"7th edition","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA18943015#entity","@type":"foaf:Person","foaf:name":[{"@value":"Burke, J. Martin"}]},{"@id":"https://ci.nii.ac.jp/author/DA12323594#entity","@type":"foaf:Person","foaf:name":[{"@value":"Friel, Michael K."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD11740026"}}],"bibo:lccn":["2022044835"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2022044835"}],"prism:publicationDate":["[2023]","c2023"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Includes index"],"dc:subject":["LCC:KF6369.85","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/BA49494124#entity","dc:title":"Understanding series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781531026486"}]}]}