About: http://webisa.webdatacommons.org/171337463

Property	Value
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	The second critical determining factor is the question of whether the incentive or credit is determined in a manner independent of the tax base or in reference to the tax base.
http://www.w3.org/ns/prov#wasQuotedFrom	aicpa.org