About: http://webisa.webdatacommons.org/431041174

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	Subparagraph 5(a)(i) sets forth the general base reduction test that is applicable to residents of either State who seek entitlement to the benefits of the Convention under subparagraph 1(d) or paragraph 4.
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov