<http://webisa.webdatacommons.org/199536497>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/199536497>	<http://www.w3.org/ns/prov#value>	"provisions of the Code, regulation, and other guidance published in" .
<http://webisa.webdatacommons.org/prov/413168953>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/199536497> .
<http://webisa.webdatacommons.org/199536497>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<irs.gov> .
<http://webisa.webdatacommons.org/prov/283549734>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/199536497> .