<http://webisa.webdatacommons.org/102854365>	<http://www.w3.org/ns/prov#value>	"Exchanges involving foreign persons To the extent provided in regulations, subsection (a) shall not apply to any exchange having the effect of transferring property to any person other than a United States person." .
<http://webisa.webdatacommons.org/prov/391184155>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/102854365> .
<http://webisa.webdatacommons.org/102854365>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/102854365>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<cornell.edu> .