About: http://webisa.webdatacommons.org/312241592

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	transactions, such as transactions described in section 351(a), require a partner that contributes a contract accounted for
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov