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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	condition.taxmap/pubs/p551-002.htm#en_us_publink1000256967Fair market value.(p7)Figure the FMV of property you received without considering any restriction except one that by its terms will never end.
http://www.w3.org/ns/prov#wasQuotedFrom	ntis.gov