This HTML5 document contains 4 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
n4ecfr.
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isa:306762844
rdf:type
prov:Entity
prov:value
Thus, pursuant to paragraph (b)(1)(ii) of this section, A will be a member of a tiered structure unless under paragraph (c)(3) of this section, the S corporations, in the aggregate, own a de minimis portion of A. If the S corporations' ownership in A is not considered de minimis under paragraph (c)(3) of this section, A is a member of a tiered structure and will be allowed to make or continue a se
prov:wasQuotedFrom
n4:gov
Subject Item
isap:53991057
prov:wasDerivedFrom
isa:306762844