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<http://webisa.webdatacommons.org/prov/54823398>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/10283681> .
<http://webisa.webdatacommons.org/10283681>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<theppa.org> .
<http://webisa.webdatacommons.org/10283681>	<http://www.w3.org/ns/prov#value>	" REQUIREMENT.???Every person described in sec- 16 tion 4491(e)(1) with respect to any month during a tax17 able year shall furnish, at such time and in such manner 18 as the Secretary shall by regulations prescribe, the infor19 mation described in subsection (b), and such person shall 20 maintain (in the location and manner and to the extent 21 prescribed in such regulations) such records as may b" .