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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	Code of 1986, as amended (the ???Code???) is available and made to treat such gain or loss as capital gain or loss (???Section 988
http://www.w3.org/ns/prov#wasQuotedFrom	docstoc.com