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<http://webisa.webdatacommons.org/417069420>	<http://www.w3.org/ns/prov#value>	"s defined in said Section 852(b)(5) of the Internal Revenue Code of 1986, accrued on or after the application date, with respect to any obligation issued by or on behalf of the state, its agencies, authorities, commissions and other instrumentalities, or by or on behalf of its political subdivisions and their agencies, authorities, commissions and other instrumentalities; but gross income shall" .