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
"Owens, Elisabeth A.",The foreign tax credit : a study of the credit for foreign taxes under United States income tax law,,Law School of Harvard University,1961,International program in taxation,,,,https://cir.nii.ac.jp/crid/1130000795059692544