| http://www.w3.org/ns/prov#value | - ubsidiary that is owned or controlled by such entities;(C) A person who advertises for and teaches seminars or classes for, or gives presentations to, attorneys, accountants, real estate professionals, tax professionals, or other professionals, where the primary purpose is to teach the professionals about tax-deferred exchanges or train them to act as exchange facilitators;(D) An exchange facilita
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