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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	requirements, and authorities formerly contained in memoranda, guides, processing guidance, and other documents are incorporated
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov