Assertion: country f real estate | /r/HasProperty | held by u.s. real estate
Facets:
Source sentences:
text: By reapplying the rules of paragraph (e)(3) of this section successively upward through the chain of ownership, US1's stock in US2 is not taken into account, and US1 is treated as holding a portion of the country D real estate held by US2 and the U.S. real estate which US2 is treated as holding proportionately.