{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/303521467"
      "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" : [ "The determination of related income, other income, pre-2011 split taxes, and other taxes, and the portion of these amounts that were distributed, deemed paid or otherwise transferred or eliminated must be made on an annual basis beginning with the first taxable year of the section 902 corporation beginning after December 31, 1996 (post-1996 taxable year) in which the section 902 corporation paid o" ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "ecfr.gov" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/407034224"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/303521467"] } } }
