Let's say, I am writing a paper. I am reading paper A that cites results in Paper/Book B. I do not have access to Paper/Book B.
In the list of references, do I include only A? A and B?
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Be honest. You do not gain anything by pretending knowledge you have not, nor it helps the reader.
Write "According to A, in B it is shown that" or some variation on it. If you have made a good-faith effort to obtain a copy of B (that includes interlibrary loan), but had undue difficulty in doing so, you might want to mention it --- "We were unable to find a copy of B".
You should add both. I assume you, in your text, refer to B as referred to by A in some way. The point is that everyone should be able to trace your information and knowing B is a book and is referenced by A, from which article you took the information.
That said, I would like to add a warning against doing this, it should only be done as a last resort. The problem of using a reference in a reference is that you have not actually seen the original work and you are therefore trusting that A, in this case, have cited B correctly. Many cases exist where misconceptions have been propagated by trusting the judgement of others and not checking the original source.