著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Westin, Richard A.","Middle income tax planning and shelters ; cumulative supplement for use during 1988-89 current through August 30, 1988 (includes reference to the Tax Reform Act of 1986",,Shepard's McGraw-Hill,1988,Tax and estate planning series,,0070694869,,https://cir.nii.ac.jp/crid/1130000794296282880