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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
n4irstaxattorney.
Subject Item
isa:26151742
rdf:type
prov:Entity
prov:value
iciency in tax for such taxable year attributable to such substantial understatement, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such substantial understatement. (2) Grossly erroneous items.--For purposes of this subsection, the term ``grossly erroneous items''
prov:wasQuotedFrom
n4:com
Subject Item
isap:136735960
prov:wasDerivedFrom
isa:26151742
Subject Item
isap:269662189
prov:wasDerivedFrom
isa:26151742