About: http://webisa.webdatacommons.org/418475512

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	by treating each beneficiary to whom such credit is allocated as if an amount equal to such credit has been paid to him by the estate or trust, and
http://www.w3.org/ns/prov#wasQuotedFrom	cornell.edu