About: http://webisa.webdatacommons.org/97113978

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	However, the regulations contain little guidance with respect to the application of the passive loss rules to entities such as trusts or estates.
http://www.w3.org/ns/prov#wasQuotedFrom	jdsupra.com