About: http://webisa.webdatacommons.org/131633116

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	The 'built-in gains tax' in Section 1374 of the Internal Revenue Code imposes a corporate-level tax on S Corporations that dispose of assets that appreciated in value during the years when the corporation was a C Corporation.
http://www.w3.org/ns/prov#wasQuotedFrom	ncdcr.gov