{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/111874521"
      "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" : [ "A participating FFI may presume that an individual beneficiary (other than the owner) of a cash value insurance contract that is a life insurance contract (account holder) receiving a death benefit is a foreign person and treat such account as a non-U.S. account unless the participating FFI has actual knowledge or reason to know that the beneficiary is a U.S. person." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "federalregister.gov" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/429405763"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/111874521"] } } }
