Toe is a type of Touch. you are likely to find Toe in/at/on Foot. Foot is related to Skin. Skin is related to Soap. 
Taxpayer is derived from Tax. Tax is related to Payment. Payment is related to Compensation. 
Touch <--IsA-- Toe --AtLocation--> Foot <--RelatedTo--> Skin <--RelatedTo--> Soap 
Taxpayer --DerivedFrom--> Tax <--RelatedTo--> Payment <--RelatedTo--> Compensation 