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
"Pennell, John S. and O'Byrne, John C.",Federal income taxation of partners and partnerships,2nd ed,Joint Committee on Continuing Legal Education of the American Law Institute and the American Bar Association,1971,Taxation practice handbook,,,,https://cir.nii.ac.jp/crid/1130282269807057152