<http://webisa.webdatacommons.org/11718848>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/prov/54268679>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/11718848> .
<http://webisa.webdatacommons.org/11718848>	<http://www.w3.org/ns/prov#value>	"If B is a member of a tiered structure on the date specified in paragraph (d) of this section, B will be allowed to make or continue a section 444 election only if it meets the same taxable year exception provided in paragraph (e) of this section." .
<http://webisa.webdatacommons.org/11718848>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<ecfr.gov> .