| http://www.w3.org/ns/prov#value | - ndividual or partnership; (3) the stock is either common stock or preferred stock; (4) the stock was paid for with money or property, not services or other stock or securities; and (5) the corporation derived over 50% of its total gross receipts from sources other than rents, royalties, dividends, interest, annuities, or proceeds from sales or exchanges of securities either for the 5 years prior t
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