About: http://webisa.webdatacommons.org/38547100

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 records must include the taxpayer's regular books of account and such other records and data as may be necessary to support the entries on his books of account and on his return.... ?? 1.446-1(a)(4) (emphasis added).
http://www.w3.org/ns/prov#wasQuotedFrom	openjurist.org