| http://www.w3.org/ns/prov#value | - [25] See Simplification of Entity Classification Rules, I.R.S. Notice 95-14, 1995-14 I.R.B. 7 (Mar. 29, 1995), in which the IRS proposes to discard the complex entity classification system currently used to determine whether an unincorporated business entity, such as a limited partnership or a limited liability company, is to be classified as a partnership, entitled to pass-through taxation, or
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