About: http://webisa.webdatacommons.org/205793483

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	Because Sec. 1411 is in subtitle A of the Code, any trust, fund, or other special account that is exempt from taxes imposed under subtitle A is exempt from the tax imposed under Sec. 1411.
http://www.w3.org/ns/prov#wasQuotedFrom	aicpa.org