About: http://webisa.webdatacommons.org/354476737

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	exercise of judgment covered by Section 1204/Regulation 801 because it weighs factors in particular cases; there is no set
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov