{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/105679369"
      "properties" : {
        "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" : [ "For purposes of section 6038D, a specified foreign financial asset is any financial account maintained by a foreign financial institution and, to the extent not held in an account at a financial institution: (i) Any stock or security issued by any person other than a United States person; (ii) any financial instrument or contract held for investment that has an issuer or counterparty that is not a" ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "federalregister.gov" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/391184155"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/105679369"] } } }
