About: http://webisa.webdatacommons.org/386979959

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	A similar rule shall apply in the case of the minimum tax credit under section 53 to the extent attributable to taxable years for which the corporation was a C corporation.
http://www.w3.org/ns/prov#wasQuotedFrom	cornell.edu