| http://www.w3.org/ns/prov#value | - XIIIA, ?? 2. 2 See id. 3 Codified in part at California Revenue and Taxation Code Section 64, which states: (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests in legal entities, such as corporate stock or partnership or limited liability company interests, shall not be deemed to constitute a transfer
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