About: http://webisa.webdatacommons.org/191592702

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	Practice tip: A member should consider federal case law on estimates including the Cohan rule11 (as well as exceptions to these cases in regulations or rulings), as well as any cases or other primary sources in a particular jurisdiction.
http://www.w3.org/ns/prov#wasQuotedFrom	aicpa.org