{"ok":true,"object":{"id":"atm_site_3260176e3b5a784c4d66","kind":"Website","name":"Home - AICPA and CIMA","parent_id":null,"depth":null,"facts":{"url":"https://connect.aicpa-cima.com/","host":"connect.aicpa-cima.com","forms":2,"marin":false,"pages":2,"listings":1,"site_kind":"unknown","found_from":"https://www.journalofaccountancy.com/issues/2013/apr/20126248/"},"source_id":"src_5ad3cc6df1d1e72a55ad","updated_at":"2026-10-13T11:14:30.148Z","type":"Feature","geometry":null,"links":{"self":"https://miscsubjects.com/atlas/atoms/atm_site_3260176e3b5a784c4d66","children":"https://miscsubjects.com/atlas/atoms/atm_site_3260176e3b5a784c4d66/children","descendants":"https://miscsubjects.com/atlas/atoms/atm_site_3260176e3b5a784c4d66/descendants","inside":"https://miscsubjects.com/atlas/atoms/atm_site_3260176e3b5a784c4d66/inside","graph":"https://miscsubjects.com/atlas/graph?start=atm_site_3260176e3b5a784c4d66","page":"https://miscsubjects.com/graph/atlas:atm_site_3260176e3b5a784c4d66","json":"https://miscsubjects.com/graph/atlas:atm_site_3260176e3b5a784c4d66.json"},"ancestors":[],"children_by_kind":[],"edges_out":[{"rel":"links_to","id":"atm_site_841267d8e8d855813419","kind":"Website","name":"Higher Logic","share":2},{"rel":"links_to","id":"atm_site_b04bb21c46b2524c3f18","kind":"Website","name":"ns","share":2},{"rel":"links_to","id":"atm_site_d0fa2f2ca86dcb73d0b5","kind":"Website","name":"Taxes–States–Departments of Revenue Links | Resources | AICPA & CIMA","share":2},{"rel":"publishes","id":"atm_form_16860b44a62098442353","kind":"Form","name":"My Communities - AICPA and CIMA","share":null},{"rel":"publishes","id":"atm_form_cd79faebcad98f20e16d","kind":"Form","name":"Home - AICPA and CIMA","share":null}],"edges_in":[{"rel":"links_to","id":"atm_site_6b5749a27213168fa228","kind":"Website","name":"Journal of Accountancy","share":1},{"rel":"links_to","id":"atm_site_a6a713af3ec2c04eb4a8","kind":"Website","name":"The Tax Adviser","share":1}],"edges_in_total":2,"external_ids":[],"source":{"id":"src_5ad3cc6df1d1e72a55ad","url":null,"license":"public web pages, robots.txt honoured","read_at":"2026-10-13T23:21:09.844Z","sha256":"208b3244e04e88f503da63917fd963b3f4f5a70528be355db4d5f625a8a28164"},"observations":[],"edges_out_total":5,"entities":{"atm_site_3260176e3b5a784c4d66":{"id":"atm_site_3260176e3b5a784c4d66","label":"Home - AICPA and CIMA","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_3260176e3b5a784c4d66","json":"https://miscsubjects.com/graph/atlas:atm_site_3260176e3b5a784c4d66.json"},"atm_site_841267d8e8d855813419":{"id":"atm_site_841267d8e8d855813419","label":"Higher Logic","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_841267d8e8d855813419","json":"https://miscsubjects.com/graph/atlas:atm_site_841267d8e8d855813419.json"},"atm_site_b04bb21c46b2524c3f18":{"id":"atm_site_b04bb21c46b2524c3f18","label":"ns","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_b04bb21c46b2524c3f18","json":"https://miscsubjects.com/graph/atlas:atm_site_b04bb21c46b2524c3f18.json"},"atm_site_d0fa2f2ca86dcb73d0b5":{"id":"atm_site_d0fa2f2ca86dcb73d0b5","label":"Taxes–States–Departments of Revenue Links | Resources | AICPA & CIMA","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_d0fa2f2ca86dcb73d0b5","json":"https://miscsubjects.com/graph/atlas:atm_site_d0fa2f2ca86dcb73d0b5.json"},"atm_form_16860b44a62098442353":{"id":"atm_form_16860b44a62098442353","label":"My Communities - AICPA and CIMA","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_16860b44a62098442353","json":"https://miscsubjects.com/graph/atlas:atm_form_16860b44a62098442353.json"},"atm_form_cd79faebcad98f20e16d":{"id":"atm_form_cd79faebcad98f20e16d","label":"Home - AICPA and CIMA","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_cd79faebcad98f20e16d","json":"https://miscsubjects.com/graph/atlas:atm_form_cd79faebcad98f20e16d.json"},"atm_site_6b5749a27213168fa228":{"id":"atm_site_6b5749a27213168fa228","label":"Journal of Accountancy","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_6b5749a27213168fa228","json":"https://miscsubjects.com/graph/atlas:atm_site_6b5749a27213168fa228.json"},"atm_site_a6a713af3ec2c04eb4a8":{"id":"atm_site_a6a713af3ec2c04eb4a8","label":"The Tax Adviser","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_a6a713af3ec2c04eb4a8","json":"https://miscsubjects.com/graph/atlas:atm_site_a6a713af3ec2c04eb4a8.json"}},"relationships":{"upward":{"predicate":"part_of","parent_ref":null,"ancestors":[],"order":"nearest parent first"},"downward":{"predicate":"part_of","total":0,"by_kind":[]},"sideways":{"outgoing":{"returned":5,"total":5,"items":[{"subject":"atm_site_3260176e3b5a784c4d66","predicate":"links_to","object":"atm_site_841267d8e8d855813419","ref":"atm_site_841267d8e8d855813419"},{"subject":"atm_site_3260176e3b5a784c4d66","predicate":"links_to","object":"atm_site_b04bb21c46b2524c3f18","ref":"atm_site_b04bb21c46b2524c3f18"},{"subject":"atm_site_3260176e3b5a784c4d66","predicate":"links_to","object":"atm_site_d0fa2f2ca86dcb73d0b5","ref":"atm_site_d0fa2f2ca86dcb73d0b5"},{"subject":"atm_site_3260176e3b5a784c4d66","predicate":"publishes","object":"atm_form_16860b44a62098442353","ref":"atm_form_16860b44a62098442353"},{"subject":"atm_site_3260176e3b5a784c4d66","predicate":"publishes","object":"atm_form_cd79faebcad98f20e16d","ref":"atm_form_cd79faebcad98f20e16d"}]},"incoming":{"returned":2,"total":2,"items":[{"subject":"atm_site_6b5749a27213168fa228","predicate":"links_to","object":"atm_site_3260176e3b5a784c4d66","ref":"atm_site_6b5749a27213168fa228"},{"subject":"atm_site_a6a713af3ec2c04eb4a8","predicate":"links_to","object":"atm_site_3260176e3b5a784c4d66","ref":"atm_site_a6a713af3ec2c04eb4a8"}]},"json":"https://miscsubjects.com/atlas/atoms/atm_site_3260176e3b5a784c4d66/edges?limit=100&offset=0"}},"reference_contract":{"entity_lookup":"entities[ref]","directions":"Parent/ancestors and children describe the stored parent hierarchy. Edges retain their own predicates and subject/object direction; they do not imply containment.","counts":"Counts refer to source objects, not necessarily distinct people or physical properties. A null total is unknown, not zero.","pagination":"Child pages use limit (maximum 500), offset and optional kind. Edge pages apply offset separately to incoming and outgoing lists. Follow each canonical JSON link to continue traversal.","fact_scope":"Facts belong to this object. Collection membership, professional presence, mailing city and an associated parcel do not establish residence or transfer jurisdiction.","source_hash":"source.sha256 describes the source provenance; it is not a hash of this JSON response."}}}