About: http://webisa.webdatacommons.org/218870602

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 second type of problem caused by the application of section 2036 arises when a decedent transfers a portion of the partnership interest during his lifetime as a gift to someone other than the spouse.
http://www.w3.org/ns/prov#wasQuotedFrom	giftplanning.com