Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL
"Kahn, Douglas A. and Waggoner, Lawrence W. and Pennell, Jeffrey N.","Federal taxation of gifts, trusts, and estates",3rd ed,West,1997,American casebook series,,0314066500,,https://cir.nii.ac.jp/crid/1130282270063165312