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
"Seltzer, Lawrence Howard and Goldsmith, Selma F. and Kendrick, M. Slade (Myron Slade)",The nature and tax treatment of capital gains and losses,,National Bureau of Economic Research,1951,Fiscal studies,,,,https://cir.nii.ac.jp/crid/1130000798194802432