About: http://webisa.webdatacommons.org/282417205

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	Asset sale treatment has been available on the sale of the shares of an S corporation under Section 338(h)(10), but only where the buyer was a corporation.
http://www.w3.org/ns/prov#wasQuotedFrom	jdsupra.com