About: http://webisa.webdatacommons.org/396779488

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	The base reduction test under subparagraph 5(a) includes a test that is applicable to residents of either State and an alternative test that residents of the Netherlands may apply in lieu of the generally applicable test.
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov