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http://webisa.webdatacommons.org/372628871
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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
???(B) For purposes of subparagraph (A), the tier 1 portion of any tax is so much of such tax as is determined by reference to the rates of taxes imposed by chapter 21 of the Internal Revenue Code of 1986 [26 U.S.C. 3101 et seq.].???
http://www.w3.org/ns/prov#wasQuotedFrom
gpo.gov