| http://www.w3.org/ns/prov#value | - Non-fungible export property need not be physically segregated from non-export property.(2) Destination test. (i) For purposes of paragraph (d)(1) of this section, the destination test of this paragraph is satisfied with respect to property sold or leased by a seller or lessor only if it is delivered by the seller or lessor (or an agent of the seller or lessor) regardless of the F.O.B. point or th
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