<http://webisa.webdatacommons.org/318924332>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/prov/410242786>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/318924332> .
<http://webisa.webdatacommons.org/318924332>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<irs.gov> .
<http://webisa.webdatacommons.org/318924332>	<http://www.w3.org/ns/prov#value>	"by revenue procedure or other guidance published in the Internal Revenue" .