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http://webisa.webdatacommons.org/109286565
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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value
Investment earnings, including capital gains, above an annual limit that Congress sets are calculated at the parents' rate if the child is younger than 19, or 24 if he or she is a full-time student.
http://www.w3.org/ns/prov#wasQuotedFrom
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