| http://www.w3.org/ns/prov#value | - However, adjustments to 38 an individual citizen or resident of the United States; a corporation or other entity taxable as a corporation created or organized in the United States or under the laws of the United States, any state thereof, or the District of Columbia; an estate, the income of which is subject to United States federal income taxation regardless of its source; or a trust that (1) is
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