PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • that an activity is a trade or business for purposes of section 1411, but not a trade or business for such other provisions.
http://www.w3.org/ns/prov#wasQuotedFrom
  • irs.gov