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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
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provhttp://www.w3.org/ns/prov#
n5ecfr.
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isa:106438506
rdf:type
prov:Entity
prov:value
For example, a nonaccrual-experience method may not be used with respect to amounts owed to the taxpayer by reason of the taxpayer's activities with respect to lending money, selling goods, or acquiring accounts receivable or other rights to receive payment from other persons (including persons related to the taxpayer) regardless of whether those persons earned the amounts through the provision of
prov:wasQuotedFrom
n5:gov
Subject Item
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isa:106438506
Subject Item
isap:156230322
prov:wasDerivedFrom
isa:106438506