{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/403482811"
      "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" : [ "For purposes of this section, administrative costs are any costs incurred pursuing administrative relief from the action taken by an officer or employee of the Internal Revenue Service, including costs incurred pursuing an administrative claim for damages under paragraph (e) of this section." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "cornell.edu" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/10456222"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/403482811"] } } }
