{"@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/BD19652181.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD19652181#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD19652181.json"},"dc:title":[{"@value":"Federal income taxation : a law student's guide to the leading cases and concepts"}],"dc:creator":"Marvin A. Chirelstein, Lawrence Zelenak","dc:publisher":[{"@value":"Foundation Press : LEG, West Academic"}],"dcterms:extent":"xiii, 544 pages","cinii:size":"24 cm","dc:language":"eng","dc:date":"2026","cinii:ncid":"BD19652181","prism:edition":"16th edition","cinii:ownerCount":"0","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01187927#entity","@type":"foaf:Person","foaf:name":[{"@value":"Chirelstein, Marvin A."}]},{"@id":"https://ci.nii.ac.jp/author/DA1737529X#entity","@type":"foaf:Person","foaf:name":[{"@value":"Zelenak, Lawrence"}]}],"prism:publicationDate":["[2026]"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)"],"dc:subject":["DC23:343.73052"],"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"},{"@id":"https://ci.nii.ac.jp/books/search?q=Income+tax+--+Law+and+legislation+--+United+States+--+Cases","dc:title":"Income tax -- Law and legislation -- United States -- Cases"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA38237469#entity","dc:title":"Concepts and insights series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9798317702793"}]}]}