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
"Peschel, John L. and Spurgeon, Edward D.","Federal taxation of trusts, grantors, and beneficiaries : income, estate, gift, generation-skipping transfer",2nd ed,"Warren, Gorham & Lamont",1989,WG&L tax series,,0791303705,,https://cir.nii.ac.jp/crid/1130282269235082240