{"version":"1.0","type":"link","title":"What is the Section 121 divisional safe harbor?","url":"https://uplaw.us/documents/question/what-is-the-section-121-divisional-safe-harbor-q21","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States","thumbnail_url":"https://uplaw.us/og/6960c72e98959736.png","thumbnail_width":1200,"thumbnail_height":630}