<http://webisa.webdatacommons.org/235075178>	<http://www.w3.org/ns/prov#value>	"to A, neither X nor Y is a trade or business described in paragraph (b)(1) of this section." .
<http://webisa.webdatacommons.org/235075178>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<irs.gov> .
<http://webisa.webdatacommons.org/235075178>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/prov/472109394>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/235075178> .
<http://webisa.webdatacommons.org/prov/131637560>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/235075178> .