| http://www.w3.org/ns/prov#value | - As used herein, a ???U.S. holder??? is a beneficial owner of notes that is, for United States federal income tax purposes: 1. 2. a citizen or resident alien individual of the United States; a corporation or other entity treated as a corporation for United States federal income tax purposes created or organized in or under the laws of the United States or any state thereof (including the District o
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