| http://www.w3.org/ns/prov#value | - (C) in the case of subparagraph (C) of subsection (a)(1) of this section, includes any device or software that can be used to originate telecommunications or other types of communications that are transmitted, in whole or in part, by the Internet (as such term is defined in section 1104 1 of the Internet Tax Freedom Act (47 U.S.C. 151 note)).
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