About: http://webisa.webdatacommons.org/37441648

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	On the other hand, if a subsidiary is a member but becomes a nonmember as a result of a stock redemption using appreciated property, the subsidiary???s Sec. 311(b) gain is treated as occurring before the deconsolidation event.
http://www.w3.org/ns/prov#wasQuotedFrom	aicpa.org