Return is a type of Income. Income is related to Wage. Wage is related to Amount. Amount is related to Money. 
Deputy is a different concept from Chief. Chief is related to Tribal. Tribal is derived from Tribe. 
Return --IsA--> Income <--RelatedTo--> Wage <--RelatedTo--> Amount <--RelatedTo--> Money 
Deputy <--DistinctFrom--> Chief <--RelatedTo--> Tribal --DerivedFrom--> Tribe 