| http://www.w3.org/ns/prov#value | - Reg. ?? 1.6038D-2T(c)(1)(i). -50 -9295732v.1 Thus, if a specified individual jointly owns an asset with a spouse who is not a specified individual or someone other than a spouse, such specified individual must include the full value of the jointly owned asset (and not just his or her interest) for purposes of determining whether the aggregate value of all specified foreign financial assets in whic
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