<http://webisa.webdatacommons.org/prov/363820394>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/150923834> .
<http://webisa.webdatacommons.org/150923834>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/150923834>	<http://www.w3.org/ns/prov#value>	"that an activity is a trade or business for purposes of section 1411, but not a trade or business for such other provisions." .
<http://webisa.webdatacommons.org/150923834>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<irs.gov> .