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<http://webisa.webdatacommons.org/368206686>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/prov/59341510>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/368206686> .
<http://webisa.webdatacommons.org/368206686>	<http://www.w3.org/ns/prov#value>	"The facts and circumstances of each case determine whether or not an activity is a trade or business." .
<http://webisa.webdatacommons.org/prov/363820394>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/368206686> .