About: http://webisa.webdatacommons.org/316121283

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	Tax applies whether or not amount recognized The tax imposed by this section shall apply whether or not the gain or other income referred to in subsection (a) is recognized.
http://www.w3.org/ns/prov#wasQuotedFrom	cornell.edu