<http://webisa.webdatacommons.org/172760818>	<http://www.w3.org/ns/prov#value>	"that is not used to make a net rate adjustment on a tax year (in which the benefit of net rate interest netting is taking place) is considered" .
<http://webisa.webdatacommons.org/172760818>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/prov/296728348>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/172760818> .
<http://webisa.webdatacommons.org/172760818>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<irs.gov> .