{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/107599745"
      "properties" : {
        "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ "http://www.w3.org/ns/prov#Entity" ] ,
        "http://www.w3.org/ns/prov#value" : [ "To substantiate business gift expenses (other than employee compensation), records must show: (1) a description of the gift, (2) the taxpayer???s cost, (3) when the gift was made, (4) the occupation or other information about the gift???s recipient, including name, title, or other information to establish the business relationship, and (5) the business reason for making the gift or benefit derived" ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "sanjosecpafirm.com" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/188255166"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/107599745"] } } }
