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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
n4cornell.
Subject Item
isa:265481570
rdf:type
prov:Entity
prov:value
In determining whether the taxpayer was unable to pay the tax in spite of the exercise of ordinary business care and prudence in providing for payment of a tax liability, consideration will be given to all the facts and circumstances of the taxpayer's financial situation, including the amount and nature of the taxpayer's expenditures in light of the income (or other amounts) the taxpayer could, at
prov:wasQuotedFrom
n4:edu
Subject Item
isap:491089101
prov:wasDerivedFrom
isa:265481570