id	sid	eid	entity	type
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cblr-14237	1	2	sloan g. speck*	PERSON
cblr-14237	1	3	decades	DATE
cblr-14237	2	1	more than $1.8 trillion	MONEY
cblr-14237	2	2	2024	DATE
cblr-14237	9	1	university of colorado law school	ORG
cblr-14237	10	1	kate goldfarb	PERSON
cblr-14237	10	2	tracey roberts	PERSON
cblr-14237	10	3	eleanor wilking	PERSON
cblr-14237	10	4	2021	CARDINAL
cblr-14237	10	5	2021	CARDINAL
cblr-14237	10	6	james hausman	PERSON
cblr-14237	10	7	the university of toronto school of law	ORG
cblr-14237	10	8	the university of colorado	ORG
cblr-14237	10	9	sam	PERSON
cblr-14237	11	1	616	CARDINAL
cblr-14237	11	2	columbia business law review	ORG
cblr-14237	11	3	2024	CARDINAL
cblr-14237	13	1	617	CARDINAL
cblr-14237	13	2	623	CARDINAL
cblr-14237	13	3	626	CARDINAL
cblr-14237	14	1	628	CARDINAL
cblr-14237	15	1	632	CARDINAL
cblr-14237	16	1	635	CARDINAL
cblr-14237	16	2	636 ii	CARDINAL
cblr-14237	17	1	lawmaking	PERSON
cblr-14237	18	1	637	CARDINAL
cblr-14237	18	2	640 1	CARDINAL
cblr-14237	19	1	640 2	CARDINAL
cblr-14237	21	1	642	CARDINAL
cblr-14237	21	2	643 1	CARDINAL
cblr-14237	21	3	644 2	CARDINAL
cblr-14237	21	4	646 3	CARDINAL
cblr-14237	21	5	647 4	CARDINAL
cblr-14237	22	1	649	CARDINAL
cblr-14237	23	1	650	CARDINAL
cblr-14237	23	2	a. radical	PERSON
cblr-14237	23	3	650 1	CARDINAL
cblr-14237	24	1	651 2	CARDINAL
cblr-14237	24	2	653 3	CARDINAL
cblr-14237	25	1	656	CARDINAL
cblr-14237	25	2	657 1	CARDINAL
cblr-14237	25	3	659 2	CARDINAL
cblr-14237	25	4	660 3	CARDINAL
cblr-14237	25	5	661	CARDINAL
cblr-14237	25	6	663 1	CARDINAL
cblr-14237	25	7	664 2	CARDINAL
cblr-14237	25	8	667 3	CARDINAL
cblr-14237	25	9	669 4	CARDINAL
cblr-14237	25	10	674	CARDINAL
cblr-14237	26	1	679	CARDINAL
cblr-14237	27	1	2	CARDINAL
cblr-14237	27	2	617	CARDINAL
cblr-14237	28	1	679	CARDINAL
cblr-14237	28	2	681	CARDINAL
cblr-14237	28	3	682	CARDINAL
cblr-14237	28	4	d.	NORP
cblr-14237	28	5	682	CARDINAL
cblr-14237	29	1	684	CARDINAL
cblr-14237	29	2	684	CARDINAL
cblr-14237	29	3	685 1	CARDINAL
cblr-14237	29	4	687 2	CARDINAL
cblr-14237	29	5	695	CARDINAL
cblr-14237	30	1	696	CARDINAL
cblr-14237	30	2	§	ORG
cblr-14237	31	1	698 1	CARDINAL
cblr-14237	33	1	700 2	CARDINAL
cblr-14237	34	1	705 3	CARDINAL
cblr-14237	35	1	712	CARDINAL
cblr-14237	35	2	713	CARDINAL
cblr-14237	35	3	the united states	GPE
cblr-14237	35	4	1	CARDINAL
cblr-14237	35	5	stanley s. surrey	PERSON
cblr-14237	35	6	83	CARDINAL
cblr-14237	36	1	l. rev	PERSON
cblr-14237	36	2	705	CARDINAL
cblr-14237	36	3	1970	DATE
cblr-14237	38	1	richard krever	PERSON
cblr-14237	38	2	35	CARDINAL
cblr-14237	39	1	u. l. rev	PERSON
cblr-14237	40	1	426	CARDINAL
cblr-14237	40	2	2011	DATE
cblr-14237	42	1	2	CARDINAL
cblr-14237	42	2	congress	ORG
cblr-14237	43	1	1974	DATE
cblr-14237	45	1	93-344	CARDINAL
cblr-14237	45	2	88	CARDINAL
cblr-14237	46	1	297	CARDINAL
cblr-14237	46	2	299	CARDINAL
cblr-14237	48	1	boris i. bittker	PERSON
cblr-14237	48	2	80	CARDINAL
cblr-14237	49	1	l. rev	PERSON
cblr-14237	49	2	925	CARDINAL
cblr-14237	49	3	926–27	CARDINAL
cblr-14237	49	4	1967	DATE
cblr-14237	50	1	618	CARDINAL
cblr-14237	50	2	2024	CARDINAL
cblr-14237	50	3	simplicity.3	ORG
cblr-14237	50	4	2024	DATE
cblr-14237	50	5	u.s.	GPE
cblr-14237	50	6	treasury	ORG
cblr-14237	50	7	treasury	ORG
cblr-14237	50	8	165	CARDINAL
cblr-14237	50	9	trillions of dollars	MONEY
cblr-14237	50	10	ten-year	DATE
cblr-14237	53	1	3	CARDINAL
cblr-14237	54	1	chuck marr	PERSON
cblr-14237	54	2	brian highsmith	PERSON
cblr-14237	54	3	ctr	GPE
cblr-14237	55	1	1,	PERCENT
cblr-14237	55	2	11	DATE
cblr-14237	55	3	2011	DATE
cblr-14237	55	4	democrats	NORP
cblr-14237	55	5	republicans	NORP
cblr-14237	57	1	4	CARDINAL
cblr-14237	57	2	stanley s. surrey	PERSON
cblr-14237	57	3	179–80	CARDINAL
cblr-14237	57	4	1973	DATE
cblr-14237	57	5	daniel n. shaviro	PERSON
cblr-14237	57	6	57	CARDINAL
cblr-14237	57	7	187	CARDINAL
cblr-14237	57	8	201	CARDINAL
cblr-14237	57	9	2004	DATE
cblr-14237	58	1	5	CARDINAL
cblr-14237	60	1	4	CARDINAL
cblr-14237	60	2	187–88	CARDINAL
cblr-14237	60	3	6	CARDINAL
cblr-14237	61	1	u.s.	GPE
cblr-14237	61	2	fy2025	DATE
cblr-14237	61	3	2024	DATE
cblr-14237	62	1	ctr	GPE
cblr-14237	63	1	jan. 2024	DATE
cblr-14237	63	2	$1.8 trillion	MONEY
cblr-14237	63	3	2024	DATE
cblr-14237	64	1	linda sugin	PERSON
cblr-14237	64	2	3	CARDINAL
cblr-14237	65	1	j. tax	PERSON
cblr-14237	66	1	l. 1,	PERSON
cblr-14237	66	2	congress	ORG
cblr-14237	67	1	sugin	PERSON
cblr-14237	67	2	more than three	CARDINAL
cblr-14237	67	3	treasury	ORG
cblr-14237	68	1	2	CARDINAL
cblr-14237	68	2	619	CARDINAL
cblr-14237	70	1	second	ORDINAL
cblr-14237	71	1	20%	PERCENT
cblr-14237	71	2	500	MONEY
cblr-14237	71	3	congress	ORG
cblr-14237	72	1	500	MONEY
cblr-14237	73	1	effects,9	CARDINAL
cblr-14237	73	2	congress	ORG
cblr-14237	73	3	constant.10	PRODUCT
cblr-14237	74	1	7	CARDINAL
cblr-14237	75	1	8	CARDINAL
cblr-14237	76	1	9	CARDINAL
cblr-14237	76	2	500	MONEY
cblr-14237	77	1	10 one	CARDINAL
cblr-14237	78	1	one	CARDINAL
cblr-14237	80	1	jason	PERSON
cblr-14237	81	1	165	CARDINAL
cblr-14237	82	1	l. rev	PERSON
cblr-14237	82	2	1159	DATE
cblr-14237	82	3	1219	DATE
cblr-14237	82	4	2017	CARDINAL
cblr-14237	82	5	t]ax	NORP
cblr-14237	83	1	620	CARDINAL
cblr-14237	83	2	columbia business law review	ORG
cblr-14237	83	3	2024	CARDINAL
cblr-14237	83	4	congress	ORG
cblr-14237	83	5	the other 80%	PERCENT
cblr-14237	85	1	500	MONEY
cblr-14237	88	1	congress	ORG
cblr-14237	89	1	11	CARDINAL
cblr-14237	90	1	12	CARDINAL
cblr-14237	91	1	13	CARDINAL
cblr-14237	91	2	two	CARDINAL
cblr-14237	93	1	14	CARDINAL
cblr-14237	94	1	ari glogower & david kamin	ORG
cblr-14237	94	2	104	CARDINAL
cblr-14237	95	1	l. rev	PERSON
cblr-14237	95	2	1499	CARDINAL
cblr-14237	95	3	1554–57	DATE
cblr-14237	95	4	2020	DATE
cblr-14237	96	1	15	CARDINAL
cblr-14237	97	1	matthew d. mccubbins	PERSON
cblr-14237	97	2	roger g. noll &	PERSON
cblr-14237	97	3	barry r. weingast	PERSON
cblr-14237	98	1	2	CARDINAL
cblr-14237	98	2	621	CARDINAL
cblr-14237	103	1	reform.18	GPE
cblr-14237	103	2	75	CARDINAL
cblr-14237	104	1	l. rev	PERSON
cblr-14237	104	2	431	CARDINAL
cblr-14237	104	3	435–37	DATE
cblr-14237	104	4	two	CARDINAL
cblr-14237	105	1	16 for decades	DATE
cblr-14237	106	1	surrey	ORG
cblr-14237	106	2	supra	PERSON
cblr-14237	106	3	4	CARDINAL
cblr-14237	106	4	126–74	CARDINAL
cblr-14237	107	1	17	CARDINAL
cblr-14237	107	2	iii.d & iii.e	ORG
cblr-14237	108	1	18	CARDINAL
cblr-14237	109	1	the 1970s	DATE
cblr-14237	109	2	william d. andrews	PERSON
cblr-14237	109	3	86	CARDINAL
cblr-14237	110	1	l. rev	PERSON
cblr-14237	110	2	309	CARDINAL
cblr-14237	110	3	1972	DATE
cblr-14237	110	4	supra	PERSON
cblr-14237	110	5	4	CARDINAL
cblr-14237	110	6	supra	PERSON
cblr-14237	110	7	1	CARDINAL
cblr-14237	111	1	l. batchelder	PERSON
cblr-14237	111	2	fred t. goldberg	PERSON
cblr-14237	111	3	peter r. orszag	PERSON
cblr-14237	111	4	59	CARDINAL
cblr-14237	112	1	l. rev	PERSON
cblr-14237	112	2	23 (2006	DATE
cblr-14237	112	3	conor clarke & edward fox	ORG
cblr-14237	112	4	124	CARDINAL
cblr-14237	112	5	1252	CARDINAL
cblr-14237	112	6	2015	DATE
cblr-14237	112	7	steven a. dean	PERSON
cblr-14237	113	1	46	CARDINAL
cblr-14237	114	1	davis l. rev	PERSON
cblr-14237	114	2	265	CARDINAL
cblr-14237	114	3	2012	DATE
cblr-14237	114	4	jason s.	PERSON
cblr-14237	115	1	66	CARDINAL
cblr-14237	115	2	63	DATE
cblr-14237	115	3	64	DATE
cblr-14237	115	4	2012	DATE
cblr-14237	115	5	edward a. zelinsky	PERSON
cblr-14237	115	6	james madison	PERSON
cblr-14237	115	7	gucci gulch	PERSON
cblr-14237	115	8	102	CARDINAL
cblr-14237	115	9	1165	CARDINAL
cblr-14237	115	10	1993	DATE
cblr-14237	116	1	622	CARDINAL
cblr-14237	116	2	2024	CARDINAL
cblr-14237	117	1	one	CARDINAL
cblr-14237	118	1	three-year	DATE
cblr-14237	119	1	annual	DATE
cblr-14237	121	1	4	CARDINAL
cblr-14237	121	2	199–206	CARDINAL
cblr-14237	121	3	john f. witte	PERSON
cblr-14237	121	4	271	CARDINAL
cblr-14237	122	1	1985	DATE
cblr-14237	123	1	19	CARDINAL
cblr-14237	124	1	dennis j. ventry	PERSON
cblr-14237	124	2	jr.	PERSON
cblr-14237	124	3	73	CARDINAL
cblr-14237	124	4	l. & contemp	ORG
cblr-14237	126	1	233	CARDINAL
cblr-14237	126	2	257–58	CARDINAL
cblr-14237	126	3	2010	DATE
cblr-14237	126	4	the 1950s	DATE
cblr-14237	127	1	20 i.r.c	QUANTITY
cblr-14237	128	1	1301	DATE
cblr-14237	129	1	three-year	DATE
cblr-14237	130	1	treasury	ORG
cblr-14237	130	2	more than $200 million	MONEY
cblr-14237	130	3	annually	DATE
cblr-14237	132	1	6	CARDINAL
cblr-14237	132	2	24	CARDINAL
cblr-14237	133	1	treasury	ORG
cblr-14237	133	2	six	CARDINAL
cblr-14237	135	1	6	CARDINAL
cblr-14237	135	2	9	CARDINAL
cblr-14237	135	3	21	CARDINAL
cblr-14237	136	1	lee anne fennell & kirk j. stark	PERSON
cblr-14237	136	2	59	CARDINAL
cblr-14237	136	3	1	CARDINAL
cblr-14237	136	4	2–3	DATE
cblr-14237	136	5	2005	DATE
cblr-14237	137	1	2	CARDINAL
cblr-14237	137	2	623	CARDINAL
cblr-14237	140	1	ii	PERSON
cblr-14237	143	1	three	CARDINAL
cblr-14237	143	2	health insurance,23 general welfare	ORG
cblr-14237	143	3	i.	PERSON
cblr-14237	143	4	u.s.	GPE
cblr-14237	144	1	first	ORDINAL
cblr-14237	144	2	treasury	ORG
cblr-14237	144	3	annual	DATE
cblr-14237	144	4	22	CARDINAL
cblr-14237	145	1	david m. schizer	PERSON
cblr-14237	145	2	68	CARDINAL
cblr-14237	145	3	275	CARDINAL
cblr-14237	145	4	280	CARDINAL
cblr-14237	145	5	2015	CARDINAL
cblr-14237	146	1	23	CARDINAL
cblr-14237	147	1	105	CARDINAL
cblr-14237	147	2	106	CARDINAL
cblr-14237	148	1	24	CARDINAL
cblr-14237	149	1	32	CARDINAL
cblr-14237	149	2	25	CARDINAL
cblr-14237	151	1	624	CARDINAL
cblr-14237	151	2	columbia business law review	ORG
cblr-14237	151	3	2024	CARDINAL
cblr-14237	151	4	second	ORDINAL
cblr-14237	151	5	solidarity	ORG
cblr-14237	151	6	contributions.30	NORP
cblr-14237	151	7	26	CARDINAL
cblr-14237	153	1	6	CARDINAL
cblr-14237	153	2	24–37	CARDINAL
cblr-14237	154	1	118th	ORDINAL
cblr-14237	154	2	fiscal years	DATE
cblr-14237	154	3	31–42	CARDINAL
cblr-14237	155	1	2023	CARDINAL
cblr-14237	156	1	27	CARDINAL
cblr-14237	156	2	4	CARDINAL
cblr-14237	156	3	191	CARDINAL
cblr-14237	156	4	david a. weisbach	PERSON
cblr-14237	156	5	jacob nussim	PERSON
cblr-14237	156	6	113	CARDINAL
cblr-14237	156	7	957	CARDINAL
cblr-14237	156	8	972–82	CARDINAL
cblr-14237	156	9	2004	DATE
cblr-14237	157	1	28	CARDINAL
cblr-14237	157	2	j. clifton fleming &	ORG
cblr-14237	157	3	robert j. peroni	PERSON
cblr-14237	157	4	30	CARDINAL
cblr-14237	157	5	135	CARDINAL
cblr-14237	157	6	145–48	CARDINAL
cblr-14237	157	7	2010	DATE
cblr-14237	158	1	29	CARDINAL
cblr-14237	158	2	18	CARDINAL
cblr-14237	158	3	64	DATE
cblr-14237	158	4	daniel hemel & kyle	ORG
cblr-14237	158	5	70	CARDINAL
cblr-14237	158	6	667	CARDINAL
cblr-14237	158	7	668–70	DATE
cblr-14237	158	8	2017	CARDINAL
cblr-14237	158	9	david m. schizer	PERSON
cblr-14237	158	10	68	CARDINAL
cblr-14237	158	11	275	CARDINAL
cblr-14237	158	12	291	CARDINAL
cblr-14237	158	13	2015	CARDINAL
cblr-14237	160	1	30	CARDINAL
cblr-14237	160	2	robert bellafiore	PERSON
cblr-14237	161	1	dec. 18, 2018	DATE
cblr-14237	163	1	ctr	GPE
cblr-14237	164	1	dec. 8, 2020	DATE
cblr-14237	164	2	frank sammartino &	ORG
cblr-14237	164	3	eric toder	PERSON
cblr-14237	164	4	ctr	GPE
cblr-14237	165	1	jan. 22, 2020	DATE
cblr-14237	166	1	2	CARDINAL
cblr-14237	166	2	625	CARDINAL
cblr-14237	167	1	the 1950s	DATE
cblr-14237	167	2	1960s.32	DATE
cblr-14237	167	3	politically33	PERSON
cblr-14237	167	4	congress	ORG
cblr-14237	167	5	31	CARDINAL
cblr-14237	167	6	the 1980s	DATE
cblr-14237	167	7	third	ORDINAL
cblr-14237	167	8	u.s.	GPE
cblr-14237	168	1	19	CARDINAL
cblr-14237	168	2	234–35	DATE
cblr-14237	169	1	32	CARDINAL
cblr-14237	169	2	4	CARDINAL
cblr-14237	169	3	199–203	CARDINAL
cblr-14237	170	1	33	CARDINAL
cblr-14237	170	2	first	ORDINAL
cblr-14237	170	3	2017	CARDINAL
cblr-14237	174	1	eric toder	PERSON
cblr-14237	174	2	1986	DATE
cblr-14237	174	3	ctr	GPE
cblr-14237	175	1	dec. 10, 2019	DATE
cblr-14237	176	1	biden	PERSON
cblr-14237	176	2	2025	CARDINAL
cblr-14237	177	1	biden	PERSON
cblr-14237	177	2	2025	CARDINAL
cblr-14237	179	1	mgmt & budget	ORG
cblr-14237	179	2	u.s.	GPE
cblr-14237	179	3	fiscal year 2025	DATE
cblr-14237	179	4	90	CARDINAL
cblr-14237	179	5	2024	CARDINAL
cblr-14237	180	1	34	CARDINAL
cblr-14237	180	2	64	CARDINAL
cblr-14237	181	1	2011	DATE
cblr-14237	182	1	c. eugene steuerle	PERSON
cblr-14237	182	2	1	CARDINAL
cblr-14237	182	3	95	CARDINAL
cblr-14237	182	4	1521	CARDINAL
cblr-14237	182	5	june 3, 2002	DATE
cblr-14237	182	6	c. eugene steuerle	PERSON
cblr-14237	182	7	2	CARDINAL
cblr-14237	182	8	95	CARDINAL
cblr-14237	182	9	1671	CARDINAL
cblr-14237	182	10	june 10, 2002	DATE
cblr-14237	182	11	c. eugene steuerle	PERSON
cblr-14237	182	12	3	CARDINAL
cblr-14237	182	13	95	CARDINAL
cblr-14237	182	14	1817	DATE
cblr-14237	182	15	june 17, 2002	DATE
cblr-14237	183	1	3	CARDINAL
cblr-14237	183	2	626	CARDINAL
cblr-14237	183	3	2024	CARDINAL
cblr-14237	185	1	nova	LOC
cblr-14237	187	1	a. loophole	PERSON
cblr-14237	187	2	the early twentieth century	DATE
cblr-14237	187	3	two	CARDINAL
cblr-14237	187	4	35	CARDINAL
cblr-14237	187	5	27	CARDINAL
cblr-14237	187	6	997–98	CARDINAL
cblr-14237	187	7	3	CARDINAL
cblr-14237	187	8	34	CARDINAL
cblr-14237	187	9	the beginning of the 21st century	DATE
cblr-14237	188	1	daniel t. rogers	PERSON
cblr-14237	188	2	79	CARDINAL
cblr-14237	188	3	j. am	PERSON
cblr-14237	190	1	11,	PERCENT
cblr-14237	190	2	11	DATE
cblr-14237	190	3	1992	DATE
cblr-14237	191	1	37	CARDINAL
cblr-14237	192	1	two	CARDINAL
cblr-14237	192	2	washington	GPE
cblr-14237	192	3	mar. 15, 1912	DATE
cblr-14237	192	4	4	DATE
cblr-14237	192	5	pre-sixteenth	DATE
cblr-14237	192	6	lawrence zelenak	PERSON
cblr-14237	192	7	congress	ORG
cblr-14237	192	8	treasury	ORG
cblr-14237	192	9	2018	DATE
cblr-14237	192	10	u.s.	GPE
cblr-14237	193	1	39	CARDINAL
cblr-14237	193	2	heather m. field	PERSON
cblr-14237	193	3	55	CARDINAL
cblr-14237	194	1	l. rev	PERSON
cblr-14237	194	2	545	CARDINAL
cblr-14237	194	3	554	CARDINAL
cblr-14237	194	4	2018	DATE
cblr-14237	195	1	40	CARDINAL
cblr-14237	195	2	boris i. bittker	PERSON
cblr-14237	195	3	71	CARDINAL
cblr-14237	196	1	l. rev	PERSON
cblr-14237	196	2	1099	DATE
cblr-14237	196	3	1112–14	CARDINAL
cblr-14237	196	4	1973	DATE
cblr-14237	198	1	biden	PERSON
cblr-14237	198	2	2025	CARDINAL
cblr-14237	200	1	33	CARDINAL
cblr-14237	200	2	45–46	CARDINAL
cblr-14237	201	1	2	CARDINAL
cblr-14237	201	2	627	CARDINAL
cblr-14237	201	3	the 1990s	DATE
cblr-14237	202	1	congress	ORG
cblr-14237	202	2	41	CARDINAL
cblr-14237	202	3	gerard m. brannon	PERSON
cblr-14237	202	4	31	CARDINAL
cblr-14237	203	1	l. rev.	PERSON
cblr-14237	203	2	1763	DATE
cblr-14237	203	3	1765–66	CARDINAL
cblr-14237	203	4	1986	DATE
cblr-14237	204	1	42	CARDINAL
cblr-14237	204	2	dean	PERSON
cblr-14237	204	3	supra	PERSON
cblr-14237	204	4	18	CARDINAL
cblr-14237	204	5	267–70	CARDINAL
cblr-14237	205	1	43	CARDINAL
cblr-14237	205	2	40	CARDINAL
cblr-14237	205	3	1113	DATE
cblr-14237	205	4	stanley s. surrey	PERSON
cblr-14237	205	5	congress	ORG
cblr-14237	205	6	70	CARDINAL
cblr-14237	206	1	l. rev	PERSON
cblr-14237	206	2	1145	CARDINAL
cblr-14237	206	3	1957	DATE
cblr-14237	206	4	congress	ORG
cblr-14237	206	5	brannon	PERSON
cblr-14237	206	6	supra	PERSON
cblr-14237	206	7	41	CARDINAL
cblr-14237	206	8	1763–64	CARDINAL
cblr-14237	206	9	39	CARDINAL
cblr-14237	206	10	564	CARDINAL
cblr-14237	206	11	one	CARDINAL
cblr-14237	207	1	44 witte	PERSON
cblr-14237	207	2	18	CARDINAL
cblr-14237	207	3	285	CARDINAL
cblr-14237	210	1	628	CARDINAL
cblr-14237	210	2	columbia business law review	ORG
cblr-14237	210	3	2024	CARDINAL
cblr-14237	210	4	residences.45 congress	ORG
cblr-14237	210	5	housing.46	ORG
cblr-14237	210	6	remote.47	ORG
cblr-14237	210	7	biden	PERSON
cblr-14237	210	8	first	ORDINAL
cblr-14237	210	9	homeowners.48	PRODUCT
cblr-14237	210	10	one	CARDINAL
cblr-14237	214	1	45	CARDINAL
cblr-14237	215	1	121	CARDINAL
cblr-14237	215	2	46	CARDINAL
cblr-14237	215	3	19	CARDINAL
cblr-14237	215	4	236	CARDINAL
cblr-14237	216	1	47	CARDINAL
cblr-14237	216	2	19	CARDINAL
cblr-14237	216	3	281–83	CARDINAL
cblr-14237	218	1	48	CARDINAL
cblr-14237	219	1	33	CARDINAL
cblr-14237	219	2	17	CARDINAL
cblr-14237	219	3	first	ORDINAL
cblr-14237	222	1	49	CARDINAL
cblr-14237	223	1	steven a. bank	PERSON
cblr-14237	223	2	71	CARDINAL
cblr-14237	223	3	123	CARDINAL
cblr-14237	223	4	125–28	DATE
cblr-14237	223	5	2017	CARDINAL
cblr-14237	224	1	50	CARDINAL
cblr-14237	224	2	brian galle	PERSON
cblr-14237	224	3	64	CARDINAL
cblr-14237	225	1	l. rev	PERSON
cblr-14237	225	2	797	CARDINAL
cblr-14237	225	3	849	CARDINAL
cblr-14237	225	4	2012	DATE
cblr-14237	226	1	2	CARDINAL
cblr-14237	226	2	629	CARDINAL
cblr-14237	226	3	two	CARDINAL
cblr-14237	227	1	first	ORDINAL
cblr-14237	227	2	annual	DATE
cblr-14237	229	1	ground.52	PRODUCT
cblr-14237	229	2	51	CARDINAL
cblr-14237	229	3	suzanne mettler	PERSON
cblr-14237	229	4	american	NORP
cblr-14237	229	5	4–5	CARDINAL
cblr-14237	229	6	2011	DATE
cblr-14237	229	7	americans	NORP
cblr-14237	229	8	suzanne mettler	PERSON
cblr-14237	229	9	u.s.	GPE
cblr-14237	229	10	68	CARDINAL
cblr-14237	229	11	563	CARDINAL
cblr-14237	229	12	603	CARDINAL
cblr-14237	229	13	2015	DATE
cblr-14237	229	14	brian balogh	PERSON
cblr-14237	229	15	nineteenth-century	DATE
cblr-14237	229	16	2009	DATE
cblr-14237	229	17	the nineteenth century	DATE
cblr-14237	229	18	christopher howard	PERSON
cblr-14237	229	19	the united states	GPE
cblr-14237	229	20	1999	DATE
cblr-14237	230	1	52	CARDINAL
cblr-14237	230	2	victor thuronyi	PERSON
cblr-14237	230	3	1988	DATE
cblr-14237	230	4	duke l.j. 1155	PERSON
cblr-14237	230	5	1186–87	ORDINAL
cblr-14237	230	6	1988	DATE
cblr-14237	231	1	630	CARDINAL
cblr-14237	231	2	columbia business law review	ORG
cblr-14237	232	1	2024	CARDINAL
cblr-14237	232	2	500	MONEY
cblr-14237	233	1	40%	PERCENT
cblr-14237	233	2	200	MONEY
cblr-14237	233	3	22%	PERCENT
cblr-14237	233	4	110.57	MONEY
cblr-14237	233	5	53	CARDINAL
cblr-14237	233	6	the tax reform act of	LAW
cblr-14237	233	7	1986	DATE
cblr-14237	234	1	daniel shaviro	PERSON
cblr-14237	234	2	the 1980s	DATE
cblr-14237	234	3	139	CARDINAL
cblr-14237	234	4	l. rev	PERSON
cblr-14237	234	5	1,	PERCENT
cblr-14237	234	6	5	DATE
cblr-14237	234	7	1986	DATE
cblr-14237	235	1	54	CARDINAL
cblr-14237	235	2	supra	PERSON
cblr-14237	235	3	52	CARDINAL
cblr-14237	235	4	1197–98	CARDINAL
cblr-14237	236	1	55	CARDINAL
cblr-14237	236	2	surrey	ORG
cblr-14237	236	3	supra	PERSON
cblr-14237	236	4	1	CARDINAL
cblr-14237	236	5	722	CARDINAL
cblr-14237	237	1	supra	PERSON
cblr-14237	237	2	52	CARDINAL
cblr-14237	237	3	1159	DATE
cblr-14237	238	1	56	CARDINAL
cblr-14237	239	1	57	CARDINAL
cblr-14237	239	2	37%	PERCENT
cblr-14237	239	3	3.8%	PERCENT
cblr-14237	242	1	80,000	MONEY
cblr-14237	242	2	u.s.	GPE
cblr-14237	242	3	22%	PERCENT
cblr-14237	244	1	2023-34	CARDINAL
cblr-14237	244	2	3.01	CARDINAL
cblr-14237	244	3	2023	CARDINAL
cblr-14237	245	1	1287	CARDINAL
cblr-14237	246	1	58	DATE
cblr-14237	247	1	59	CARDINAL
cblr-14237	248	1	daniel j. hemel	PERSON
cblr-14237	248	2	phaseouts	ORG
cblr-14237	248	3	77	CARDINAL
cblr-14237	248	4	53	DATE
cblr-14237	248	5	79–83	CARDINAL
cblr-14237	248	6	2023	CARDINAL
cblr-14237	249	1	2	CARDINAL
cblr-14237	249	2	631	CARDINAL
cblr-14237	250	1	lowerincome taxpayers.62	PERSON
cblr-14237	254	1	60	CARDINAL
cblr-14237	255	1	61	CARDINAL
cblr-14237	257	1	62	CARDINAL
cblr-14237	257	2	fisher & chye-ching huang	ORG
cblr-14237	257	3	ctr	GPE
cblr-14237	258	1	june 25, 2013	DATE
cblr-14237	262	1	gilbert e. metcalf	PERSON
cblr-14237	262	2	nat’l bureau of econ	ORG
cblr-14237	263	1	rsch	GPE
cblr-14237	263	2	13753, 2008	DATE
cblr-14237	266	1	632	CARDINAL
cblr-14237	266	2	2024	CARDINAL
cblr-14237	267	1	taxpayers.64	GPE
cblr-14237	268	1	2017.65	CARDINAL
cblr-14237	271	1	two	CARDINAL
cblr-14237	272	1	the 1960s	DATE
cblr-14237	272	2	stanley surrey	PERSON
cblr-14237	272	3	haig-simons	ORG
cblr-14237	272	4	64	CARDINAL
cblr-14237	272	5	batchelder, goldberg & orszag	ORG
cblr-14237	272	6	18	CARDINAL
cblr-14237	272	7	57	DATE
cblr-14237	272	8	hemel	ORG
cblr-14237	272	9	supra	PERSON
cblr-14237	272	10	59	CARDINAL
cblr-14237	273	1	65	CARDINAL
cblr-14237	273	2	fiscal year 2018	DATE
cblr-14237	275	1	115-97	CARDINAL
cblr-14237	275	2	11046, 12001	DATE
cblr-14237	275	3	131	CARDINAL
cblr-14237	276	1	2054,	DATE
cblr-14237	276	2	2088	DATE
cblr-14237	276	3	2092–94	CARDINAL
cblr-14237	276	4	2017	CARDINAL
cblr-14237	278	1	66	CARDINAL
cblr-14237	278	2	11021	DATE
cblr-14237	278	3	131	CARDINAL
cblr-14237	279	1	2072–73	CARDINAL
cblr-14237	279	2	67	CARDINAL
cblr-14237	280	1	john r. brooks	PERSON
cblr-14237	280	2	71	CARDINAL
cblr-14237	280	3	253	CARDINAL
cblr-14237	280	4	274–78	CARDINAL
cblr-14237	280	5	2018	DATE
cblr-14237	281	1	2	CARDINAL
cblr-14237	281	2	633	CARDINAL
cblr-14237	281	3	supreme court	ORG
cblr-14237	281	4	the mid-1950s	DATE
cblr-14237	283	1	system.72	ORG
cblr-14237	283	2	boris bittker	PERSON
cblr-14237	286	1	haig-simons	ORG
cblr-14237	286	2	68	CARDINAL
cblr-14237	286	3	henry c. simons	PERSON
cblr-14237	286	4	50	CARDINAL
cblr-14237	286	5	1	CARDINAL
cblr-14237	286	6	2	CARDINAL
cblr-14237	286	7	robert m. haig	PERSON
cblr-14237	286	8	1	CARDINAL
cblr-14237	286	9	7	DATE
cblr-14237	286	10	robert m. haig ed.	PERSON
cblr-14237	286	11	1921	DATE
cblr-14237	288	1	54	CARDINAL
cblr-14237	288	2	richard a. musgrave &	ORG
cblr-14237	288	3	carl s. shoup eds.	PERSON
cblr-14237	288	4	1959	DATE
cblr-14237	288	5	georg van schanz	PERSON
cblr-14237	288	6	13	CARDINAL
cblr-14237	288	7	finanz-archiv 1	ORG
cblr-14237	288	8	1896	DATE
cblr-14237	289	1	69	CARDINAL
cblr-14237	289	2	glass co.	ORG
cblr-14237	289	3	348	CARDINAL
cblr-14237	289	4	426	CARDINAL
cblr-14237	289	5	431	CARDINAL
cblr-14237	289	6	1955	DATE
cblr-14237	290	1	70	CARDINAL
cblr-14237	290	2	brooks, supra note 67,	ORG
cblr-14237	290	3	270–71	CARDINAL
cblr-14237	291	1	71	CARDINAL
cblr-14237	291	2	4	CARDINAL
cblr-14237	291	3	201	CARDINAL
cblr-14237	292	1	72	CARDINAL
cblr-14237	292	2	stanley s. surrey	PERSON
cblr-14237	292	3	paul r. mcdaniel	PERSON
cblr-14237	292	4	20	CARDINAL
cblr-14237	292	5	l. rev	PERSON
cblr-14237	292	6	225	CARDINAL
cblr-14237	292	7	255–56	CARDINAL
cblr-14237	292	8	1979	DATE
cblr-14237	293	1	634	CARDINAL
cblr-14237	293	2	columbia business law review	ORG
cblr-14237	293	3	2024	CARDINAL
cblr-14237	293	4	ideals.75	ORG
cblr-14237	293	5	the 1980s	DATE
cblr-14237	295	1	revenue.76	ORG
cblr-14237	295	2	revenue.78	ORG
cblr-14237	297	1	73	CARDINAL
cblr-14237	297	2	2	CARDINAL
cblr-14237	297	3	933–34	CARDINAL
cblr-14237	298	1	74	CARDINAL
cblr-14237	298	2	4	CARDINAL
cblr-14237	298	3	204–06	CARDINAL
cblr-14237	299	1	75	CARDINAL
cblr-14237	299	2	2	CARDINAL
cblr-14237	299	3	982–84	DATE
cblr-14237	300	1	76	CARDINAL
cblr-14237	300	2	joel slemrod	PERSON
cblr-14237	300	3	32	CARDINAL
cblr-14237	300	4	j. econ	PERSON
cblr-14237	301	1	persp	PERSON
cblr-14237	302	1	73	CARDINAL
cblr-14237	302	2	74–75	DATE
cblr-14237	302	3	2018	DATE
cblr-14237	302	4	1986	DATE
cblr-14237	303	1	77	CARDINAL
cblr-14237	304	1	senate	ORG
cblr-14237	304	2	congress	ORG
cblr-14237	305	1	hemel	ORG
cblr-14237	305	2	supra	PERSON
cblr-14237	305	3	59	CARDINAL
cblr-14237	306	1	2	CARDINAL
cblr-14237	306	2	635	CARDINAL
cblr-14237	311	1	instruments.80	GPE
cblr-14237	313	1	surrey	PERSON
cblr-14237	313	2	79	CARDINAL
cblr-14237	313	3	27	CARDINAL
cblr-14237	313	4	957	CARDINAL
cblr-14237	314	1	80	CARDINAL
cblr-14237	314	2	nancy c. staudt	PERSON
cblr-14237	314	3	100	CARDINAL
cblr-14237	314	4	l. rev	PERSON
cblr-14237	314	5	1197	CARDINAL
cblr-14237	314	6	1199–1201	DATE
cblr-14237	314	7	2006	DATE
cblr-14237	314	8	david a. weisbach	PERSON
cblr-14237	314	9	84	CARDINAL
cblr-14237	315	1	l. rev	PERSON
cblr-14237	315	2	1823	DATE
cblr-14237	315	3	1824–25	CARDINAL
cblr-14237	315	4	2006	DATE
cblr-14237	315	5	michael doran	PERSON
cblr-14237	315	6	91	CARDINAL
cblr-14237	315	7	l. rev	PERSON
cblr-14237	315	8	1815	DATE
cblr-14237	315	9	1819–20 (2011	DATE
cblr-14237	315	10	congress	ORG
cblr-14237	316	1	blaine g. saito	PERSON
cblr-14237	316	2	55	CARDINAL
cblr-14237	317	1	l. rev	PERSON
cblr-14237	317	2	375	CARDINAL
cblr-14237	317	3	378	CARDINAL
cblr-14237	317	4	2023	CARDINAL
cblr-14237	318	1	636	CARDINAL
cblr-14237	318	2	2024	CARDINAL
cblr-14237	326	1	81	CARDINAL
cblr-14237	327	1	162	CARDINAL
cblr-14237	327	2	163	CARDINAL
cblr-14237	327	3	212	CARDINAL
cblr-14237	327	4	82	CARDINAL
cblr-14237	329	1	83	CARDINAL
cblr-14237	331	1	2	CARDINAL
cblr-14237	331	2	637	CARDINAL
cblr-14237	333	1	one	CARDINAL
cblr-14237	333	2	second	ORDINAL
cblr-14237	335	1	lawmaking	PERSON
cblr-14237	335	2	two	CARDINAL
cblr-14237	336	1	84	CARDINAL
cblr-14237	337	1	85	CARDINAL
cblr-14237	337	2	edward j. mccaffery	PERSON
cblr-14237	337	3	oxford	NORP
cblr-14237	337	4	u.s.	GPE
cblr-14237	337	5	3	CARDINAL
cblr-14237	337	6	2012	DATE
cblr-14237	340	1	86	CARDINAL
cblr-14237	341	1	638	CARDINAL
cblr-14237	341	2	columbia business law review	ORG
cblr-14237	341	3	2024	CARDINAL
cblr-14237	341	4	87	CARDINAL
cblr-14237	342	1	the united states	GPE
cblr-14237	342	2	third	ORDINAL
cblr-14237	343	1	eric a. posner	PERSON
cblr-14237	343	2	86	CARDINAL
cblr-14237	343	3	va	GPE
cblr-14237	344	1	l. rev	PERSON
cblr-14237	344	2	1781, 1782	DATE
cblr-14237	344	3	2000	DATE
cblr-14237	344	4	joshua d. blank	ORG
cblr-14237	344	5	ari glogower	PERSON
cblr-14237	344	6	108	CARDINAL
cblr-14237	344	7	iowa	GPE
cblr-14237	344	8	l. rev	PERSON
cblr-14237	344	9	1597, 1605	CARDINAL
cblr-14237	344	10	2023	CARDINAL
cblr-14237	345	1	one	CARDINAL
cblr-14237	346	1	jennifer gravelle	PERSON
cblr-14237	346	2	66	CARDINAL
cblr-14237	346	3	2013	DATE
cblr-14237	346	4	dorian carloni	PERSON
cblr-14237	348	1	202106	DATE
cblr-14237	348	2	2021	DATE
cblr-14237	350	1	88	CARDINAL
cblr-14237	351	1	shlomo yitzhaki	PERSON
cblr-14237	351	2	69	CARDINAL
cblr-14237	353	1	rev	PERSON
cblr-14237	353	2	475	CARDINAL
cblr-14237	353	3	476	CARDINAL
cblr-14237	353	4	77	CARDINAL
cblr-14237	353	5	1979	DATE
cblr-14237	355	1	david a. weisbach	PERSON
cblr-14237	355	2	ten	CARDINAL
cblr-14237	355	3	55	CARDINAL
cblr-14237	355	4	232	CARDINAL
cblr-14237	355	5	235	CARDINAL
cblr-14237	355	6	2002	DATE
cblr-14237	357	1	89	CARDINAL
cblr-14237	358	1	thomas d. griffith	PERSON
cblr-14237	358	2	40	CARDINAL
cblr-14237	358	3	hastings l.j	PERSON
cblr-14237	358	4	343	CARDINAL
cblr-14237	358	5	360–63	DATE
cblr-14237	358	6	1989	DATE
cblr-14237	360	1	$	MONEY
cblr-14237	361	1	2	CARDINAL
cblr-14237	361	2	639	CARDINAL
cblr-14237	362	1	the 1970s and	DATE
cblr-14237	362	2	1980s	DATE
cblr-14237	362	3	today	DATE
cblr-14237	362	4	debates.90	PERSON
cblr-14237	367	1	90	CARDINAL
cblr-14237	367	2	2	CARDINAL
cblr-14237	367	3	1977	DATE
cblr-14237	367	4	1	CARDINAL
cblr-14237	367	5	the royal commission	ORG
cblr-14237	367	6	9	CARDINAL
cblr-14237	367	7	10	CARDINAL
cblr-14237	367	8	15	DATE
cblr-14237	370	1	coop. & dev.	ORG
cblr-14237	370	2	11	CARDINAL
cblr-14237	370	3	2010	DATE
cblr-14237	370	4	1980	DATE
cblr-14237	371	1	91	CARDINAL
cblr-14237	371	2	sugin	ORG
cblr-14237	371	3	6	CARDINAL
cblr-14237	371	4	20	CARDINAL
cblr-14237	372	1	92	CARDINAL
cblr-14237	372	2	4	CARDINAL
cblr-14237	372	3	204–05	DATE
cblr-14237	372	4	2	CARDINAL
cblr-14237	372	5	982–83	CARDINAL
cblr-14237	372	6	haig-simons	ORG
cblr-14237	373	1	640	CARDINAL
cblr-14237	373	2	columbia business law review	ORG
cblr-14237	375	1	2024	CARDINAL
cblr-14237	377	1	first	ORDINAL
cblr-14237	385	1	1	CARDINAL
cblr-14237	385	2	2	CARDINAL
cblr-14237	385	3	641	CARDINAL
cblr-14237	385	4	base.93	PRODUCT
cblr-14237	386	1	decades	DATE
cblr-14237	387	1	the 1970s and	DATE
cblr-14237	388	1	henry simons	PERSON
cblr-14237	388	2	period.96 simons	ORG
cblr-14237	388	3	simons	GPE
cblr-14237	389	1	the early 2000s	DATE
cblr-14237	389	2	93	CARDINAL
cblr-14237	389	3	william d. andrews	PERSON
cblr-14237	389	4	87	CARDINAL
cblr-14237	390	1	l. rev	PERSON
cblr-14237	390	2	1113, 1113–14 (1974	DATE
cblr-14237	391	1	94	CARDINAL
cblr-14237	391	2	joseph bankman & thomas griffith	ORG
cblr-14237	391	3	6	CARDINAL
cblr-14237	392	1	l. rev.	PERSON
cblr-14237	392	2	1905, 1906 (	DATE
cblr-14237	392	3	1987	DATE
cblr-14237	393	1	95	CARDINAL
cblr-14237	393	2	supra	PERSON
cblr-14237	393	3	90	CARDINAL
cblr-14237	393	4	53–54	DATE
cblr-14237	394	1	96	CARDINAL
cblr-14237	394	2	simons	GPE
cblr-14237	394	3	68	CARDINAL
cblr-14237	394	4	50	CARDINAL
cblr-14237	395	1	97	CARDINAL
cblr-14237	395	2	brooks, supra note 67,	ORG
cblr-14237	395	3	276	CARDINAL
cblr-14237	395	4	andrews supra	PERSON
cblr-14237	395	5	93	CARDINAL
cblr-14237	395	6	1123	DATE
cblr-14237	396	1	98	CARDINAL
cblr-14237	396	2	brooks, supra note 67,	ORG
cblr-14237	396	3	256	CARDINAL
cblr-14237	396	4	269	CARDINAL
cblr-14237	396	5	99	CARDINAL
cblr-14237	397	1	simons	GPE
cblr-14237	397	2	68	CARDINAL
cblr-14237	397	3	218	CARDINAL
cblr-14237	398	1	642	CARDINAL
cblr-14237	398	2	columbia business law review	ORG
cblr-14237	398	3	2024	CARDINAL
cblr-14237	401	1	2	CARDINAL
cblr-14237	403	1	$1 million	MONEY
cblr-14237	404	1	$5 million	MONEY
cblr-14237	404	2	20%	PERCENT
cblr-14237	405	1	$10 million	MONEY
cblr-14237	405	2	10%	PERCENT
cblr-14237	405	3	$2.5 million	MONEY
cblr-14237	405	4	40%.102	CARDINAL
cblr-14237	405	5	100	CARDINAL
cblr-14237	405	6	raj chetty	PERSON
cblr-14237	405	7	1	CARDINAL
cblr-14237	407	1	451	CARDINAL
cblr-14237	407	2	452	CARDINAL
cblr-14237	407	3	454	CARDINAL
cblr-14237	407	4	2009	DATE
cblr-14237	407	5	dmitry taubinsky &	ORG
cblr-14237	407	6	alex rees-jones	PERSON
cblr-14237	407	7	85	CARDINAL
cblr-14237	408	1	2462	CARDINAL
cblr-14237	408	2	2462–64	ORG
cblr-14237	408	3	2018	DATE
cblr-14237	409	1	101	CARDINAL
cblr-14237	409	2	david a. weisbach	PERSON
cblr-14237	409	3	daniel j. hemel & jennifer nou	PERSON
cblr-14237	409	4	160	CARDINAL
cblr-14237	409	5	1507	CARDINAL
cblr-14237	409	6	1507	CARDINAL
cblr-14237	409	7	2018	DATE
cblr-14237	410	1	102	CARDINAL
cblr-14237	410	2	james repetti	PERSON
cblr-14237	410	3	1	CARDINAL
cblr-14237	410	4	14	DATE
cblr-14237	410	5	l. sch	PERSON
cblr-14237	413	1	99, 2006	DATE
cblr-14237	414	1	repetti	PERSON
cblr-14237	414	2	2	CARDINAL
cblr-14237	414	3	643	CARDINAL
cblr-14237	419	1	three	CARDINAL
cblr-14237	420	1	50%	PERCENT
cblr-14237	420	2	50%	PERCENT
cblr-14237	420	3	only half	CARDINAL
cblr-14237	422	1	b′	PRODUCT
cblr-14237	427	1	25%	PERCENT
cblr-14237	427	2	11.1%	PERCENT
cblr-14237	427	3	66.7%	PERCENT
cblr-14237	428	1	andrews	PERSON
cblr-14237	428	2	supra	PERSON
cblr-14237	428	3	93	CARDINAL
cblr-14237	428	4	1114 n.2	DATE
cblr-14237	428	5	1119	CARDINAL
cblr-14237	428	6	n.10	TIME
cblr-14237	429	1	103	CARDINAL
cblr-14237	430	1	104	ORG
cblr-14237	432	1	kathleen delaney thomas	PERSON
cblr-14237	432	2	b.c.	GPE
cblr-14237	432	3	l. rev	PERSON
cblr-14237	432	4	617	CARDINAL
cblr-14237	432	5	617	CARDINAL
cblr-14237	432	6	2015	CARDINAL
cblr-14237	433	1	644	CARDINAL
cblr-14237	433	2	columbia business law review	ORG
cblr-14237	433	3	2024	CARDINAL
cblr-14237	433	4	1202	DATE
cblr-14237	433	5	2017	CARDINAL
cblr-14237	435	1	1	CARDINAL
cblr-14237	436	1	the 1970s	DATE
cblr-14237	440	1	colorado	GPE
cblr-14237	441	1	105	CARDINAL
cblr-14237	443	1	115-97	CARDINAL
cblr-14237	443	2	131	CARDINAL
cblr-14237	444	1	2054	CARDINAL
cblr-14237	444	2	2017	CARDINAL
cblr-14237	445	1	106	CARDINAL
cblr-14237	445	2	ariel jurow kleiman	PERSON
cblr-14237	445	3	113	CARDINAL
cblr-14237	446	1	l. rev.	PERSON
cblr-14237	446	2	1885	DATE
cblr-14237	446	3	1890–91	DATE
cblr-14237	446	4	2020	DATE
cblr-14237	447	1	107	CARDINAL
cblr-14237	447	2	nai jia lee & william c. wheaton	ORG
cblr-14237	448	1	5	CARDINAL
cblr-14237	448	2	2010	DATE
cblr-14237	449	1	2	CARDINAL
cblr-14237	449	2	645	CARDINAL
cblr-14237	450	1	approximately 7%	PERCENT
cblr-14237	450	2	29%	PERCENT
cblr-14237	450	3	26.4%	PERCENT
cblr-14237	451	1	up to 87.5%.108	CARDINAL
cblr-14237	452	1	annually	DATE
cblr-14237	454	1	108	CARDINAL
cblr-14237	456	1	39	CARDINAL
cblr-14237	456	2	2023	CARDINAL
cblr-14237	459	1	chapter 6	LAW
cblr-14237	460	1	2020	DATE
cblr-14237	460	2	annually	DATE
cblr-14237	460	3	45%	PERCENT
cblr-14237	460	4	gallagher	PERSON
cblr-14237	461	1	s. con	PERSON
cblr-14237	462	1	rsch	GPE
cblr-14237	463	1	20001	DATE
cblr-14237	463	2	72d	DATE
cblr-14237	463	3	assem	PERSON
cblr-14237	463	4	sess	PERSON
cblr-14237	464	1	2020	DATE
cblr-14237	466	1	bill	PERSON
cblr-14237	466	2	21	CARDINAL
cblr-14237	466	3	73d	ORG
cblr-14237	466	4	assem	PERSON
cblr-14237	467	1	sess	PERSON
cblr-14237	468	1	2021	CARDINAL
cblr-14237	471	1	lee & wheaton	ORG
cblr-14237	471	2	107	CARDINAL
cblr-14237	471	3	4	DATE
cblr-14237	471	4	1913	DATE
cblr-14237	472	1	109	CARDINAL
cblr-14237	473	1	kleiman	PERSON
cblr-14237	473	2	supra	PERSON
cblr-14237	473	3	106	CARDINAL
cblr-14237	473	4	1912	DATE
cblr-14237	474	1	110	CARDINAL
cblr-14237	476	1	74-60	CARDINAL
cblr-14237	476	2	2024	CARDINAL
cblr-14237	478	1	646	CARDINAL
cblr-14237	478	2	2024	CARDINAL
cblr-14237	478	3	2	CARDINAL
cblr-14237	478	4	between 1934 and 1986	DATE
cblr-14237	478	5	congress	ORG
cblr-14237	479	1	1942	DATE
cblr-14237	480	1	between 1942 and 1978	DATE
cblr-14237	480	2	50%	PERCENT
cblr-14237	480	3	1969	DATE
cblr-14237	481	1	congress	ORG
cblr-14237	481	2	half	CARDINAL
cblr-14237	481	3	1965	DATE
cblr-14237	481	4	35%	PERCENT
cblr-14237	481	5	70%	PERCENT
cblr-14237	481	6	1978	DATE
cblr-14237	481	7	congress	ORG
cblr-14237	481	8	60%	PERCENT
cblr-14237	481	9	28%	PERCENT
cblr-14237	482	1	1982	DATE
cblr-14237	482	2	50%	PERCENT
cblr-14237	482	3	20%	PERCENT
cblr-14237	483	1	the tax reform act of	LAW
cblr-14237	483	2	1986	DATE
cblr-14237	483	3	28%.114	CARDINAL
cblr-14237	483	4	111	CARDINAL
cblr-14237	485	1	simons	GPE
cblr-14237	485	2	68	CARDINAL
cblr-14237	485	3	33	CARDINAL
cblr-14237	485	4	50	CARDINAL
cblr-14237	485	5	112	CARDINAL
cblr-14237	485	6	congress	ORG
cblr-14237	486	1	gerald auten	PERSON
cblr-14237	486	2	58	DATE
cblr-14237	486	3	1999	DATE
cblr-14237	487	1	113	CARDINAL
cblr-14237	487	2	94%	PERCENT
cblr-14237	487	3	1944	DATE
cblr-14237	487	4	47%	PERCENT
cblr-14237	488	1	ctr	GPE
cblr-14237	488	2	1913	DATE
cblr-14237	488	3	2023	CARDINAL
cblr-14237	488	4	2023	CARDINAL
cblr-14237	489	1	114	CARDINAL
cblr-14237	491	1	301	CARDINAL
cblr-14237	491	2	100	CARDINAL
cblr-14237	492	1	2085	CARDINAL
cblr-14237	492	2	2216–17	CARDINAL
cblr-14237	492	3	1986	DATE
cblr-14237	493	1	112	CARDINAL
cblr-14237	493	2	58–59	CARDINAL
cblr-14237	493	3	james d. gwartney & randall g. holcombe	PERSON
cblr-14237	493	4	the 1970s,	DATE
cblr-14237	493	5	1980s	DATE
cblr-14237	495	1	1997	DATE
cblr-14237	496	1	2	CARDINAL
cblr-14237	496	2	647	CARDINAL
cblr-14237	496	3	congress	ORG
cblr-14237	497	1	today	DATE
cblr-14237	497	2	congress	ORG
cblr-14237	497	3	1202	DATE
cblr-14237	497	4	congress	ORG
cblr-14237	497	5	1202	DATE
cblr-14237	497	6	1993	DATE
cblr-14237	497	7	50%	PERCENT
cblr-14237	498	1	28%	PERCENT
cblr-14237	498	2	14%	PERCENT
cblr-14237	499	1	congress	ORG
cblr-14237	499	2	15%	PERCENT
cblr-14237	499	3	2003	DATE
cblr-14237	499	4	28%	PERCENT
cblr-14237	499	5	1202	DATE
cblr-14237	499	6	congress	ORG
cblr-14237	499	7	100%	PERCENT
cblr-14237	501	1	3	CARDINAL
cblr-14237	501	2	two	CARDINAL
cblr-14237	502	1	115	CARDINAL
cblr-14237	502	2	1990	DATE
cblr-14237	502	3	congress	ORG
cblr-14237	505	1	1988–2011	CARDINAL
cblr-14237	506	1	2011	DATE
cblr-14237	508	1	116 i.r.c	QUANTITY
cblr-14237	509	1	1202	DATE
cblr-14237	510	1	117	CARDINAL
cblr-14237	510	2	beckett g. cantley	PERSON
cblr-14237	510	3	1202	DATE
cblr-14237	510	4	congress	ORG
cblr-14237	510	5	17	CARDINAL
cblr-14237	510	6	fordham j. corp. & fin	ORG
cblr-14237	511	1	l. 1127	PERSON
cblr-14237	511	2	2012	DATE
cblr-14237	512	1	1202	DATE
cblr-14237	513	1	congress	ORG
cblr-14237	513	2	75%	PERCENT
cblr-14237	513	3	2009	DATE
cblr-14237	513	4	2010	DATE
cblr-14237	513	5	100%	PERCENT
cblr-14237	515	1	1139–40	CARDINAL
cblr-14237	516	1	648	CARDINAL
cblr-14237	516	2	2024	CARDINAL
cblr-14237	517	1	business.119	PRODUCT
cblr-14237	518	1	25%	PERCENT
cblr-14237	519	1	1,000	MONEY
cblr-14237	519	2	370	MONEY
cblr-14237	519	3	37%.122	CARDINAL
cblr-14237	519	4	2,000	MONEY
cblr-14237	519	5	250	MONEY
cblr-14237	519	6	1,000	MONEY
cblr-14237	519	7	200	MONEY
cblr-14237	519	8	1,000	MONEY
cblr-14237	519	9	450	MONEY
cblr-14237	520	1	25%	PERCENT
cblr-14237	520	2	120	MONEY
cblr-14237	520	3	25%	PERCENT
cblr-14237	522	1	118	CARDINAL
cblr-14237	523	1	167	CARDINAL
cblr-14237	523	2	168	CARDINAL
cblr-14237	524	1	119	CARDINAL
cblr-14237	525	1	1221, 1231	DATE
cblr-14237	526	1	120	CARDINAL
cblr-14237	527	1	1001	DATE
cblr-14237	528	1	121	CARDINAL
cblr-14237	529	1	1(h)(1)(e	CARDINAL
cblr-14237	529	2	6	CARDINAL
cblr-14237	530	1	1986	DATE
cblr-14237	532	1	1250	CARDINAL
cblr-14237	534	1	122	CARDINAL
cblr-14237	536	1	1411	CARDINAL
cblr-14237	536	2	3.8%	PERCENT
cblr-14237	537	1	123	CARDINAL
cblr-14237	537	2	$370 minus $250	MONEY
cblr-14237	538	1	2	CARDINAL
cblr-14237	538	2	649	CARDINAL
cblr-14237	539	1	75%	PERCENT
cblr-14237	539	2	2,000	MONEY
cblr-14237	539	3	only $500	MONEY
cblr-14237	540	1	300	MONEY
cblr-14237	540	2	185	MONEY
cblr-14237	541	1	485	MONEY
cblr-14237	541	2	25%	PERCENT
cblr-14237	542	1	25%	PERCENT
cblr-14237	543	1	4	CARDINAL
cblr-14237	543	2	2017	DATE
cblr-14237	544	1	35%	PERCENT
cblr-14237	544	2	70%	PERCENT
cblr-14237	544	3	80%	PERCENT
cblr-14237	544	4	three	CARDINAL
cblr-14237	544	5	10.5%	PERCENT
cblr-14237	544	6	21%	PERCENT
cblr-14237	544	7	congress	ORG
cblr-14237	544	8	50%	PERCENT
cblr-14237	544	9	65%.127	CARDINAL
cblr-14237	544	10	10.5%	PERCENT
cblr-14237	544	11	7%.128	DATE
cblr-14237	544	12	congress	ORG
cblr-14237	544	13	124	CARDINAL
cblr-14237	544	14	richard l. schmalbeck & jay a.	PERSON
cblr-14237	544	15	48	CARDINAL
cblr-14237	544	16	conn	GPE
cblr-14237	545	1	l. rev	PERSON
cblr-14237	545	2	531	CARDINAL
cblr-14237	545	3	536	CARDINAL
cblr-14237	545	4	2015	CARDINAL
cblr-14237	546	1	125	CARDINAL
cblr-14237	547	1	2017	CARDINAL
cblr-14237	548	1	126	CARDINAL
cblr-14237	548	2	one	CARDINAL
cblr-14237	548	3	35%	PERCENT
cblr-14237	548	4	1	CARDINAL
cblr-14237	548	5	70%	PERCENT
cblr-14237	548	6	25%	PERCENT
cblr-14237	548	7	1 – 80%	PERCENT
cblr-14237	549	1	127	CARDINAL
cblr-14237	551	1	128	CARDINAL
cblr-14237	551	2	7.35%	PERCENT
cblr-14237	551	3	21%	PERCENT
cblr-14237	551	4	one minus 65%	PERCENT
cblr-14237	552	1	650	CARDINAL
cblr-14237	552	2	columbia business law review	ORG
cblr-14237	552	3	2024	CARDINAL
cblr-14237	557	1	two	CARDINAL
cblr-14237	558	1	first	ORDINAL
cblr-14237	560	1	second	ORDINAL
cblr-14237	562	1	a. radical	PERSON
cblr-14237	564	1	129	CARDINAL
cblr-14237	564	2	greg esenwein	PERSON
cblr-14237	564	3	cong	PERSON
cblr-14237	567	1	3 (2005	DATE
cblr-14237	569	1	2	CARDINAL
cblr-14237	569	2	651	CARDINAL
cblr-14237	569	3	two	CARDINAL
cblr-14237	573	1	1.	CARDINAL
cblr-14237	574	1	40%	PERCENT
cblr-14237	576	1	one	CARDINAL
cblr-14237	577	1	ctc	ORG
cblr-14237	577	2	one	CARDINAL
cblr-14237	577	3	congress	ORG
cblr-14237	577	4	ctc	ORG
cblr-14237	577	5	at least one	CARDINAL
cblr-14237	577	6	ctc	ORG
cblr-14237	577	7	130	CARDINAL
cblr-14237	578	1	24	CARDINAL
cblr-14237	578	2	treasury	ORG
cblr-14237	580	1	6	CARDINAL
cblr-14237	580	2	19	CARDINAL
cblr-14237	581	1	supra	PERSON
cblr-14237	581	2	26	CARDINAL
cblr-14237	581	3	4	DATE
cblr-14237	581	4	ctc	ORG
cblr-14237	582	1	131	CARDINAL
cblr-14237	584	1	32	CARDINAL
cblr-14237	585	1	652	CARDINAL
cblr-14237	585	2	columbia business law review	ORG
cblr-14237	585	3	2024	CARDINAL
cblr-14237	585	4	ctc	ORG
cblr-14237	588	1	up to $750,000	MONEY
cblr-14237	589	1	132	CARDINAL
cblr-14237	594	1	164	CARDINAL
cblr-14237	595	1	133	CARDINAL
cblr-14237	595	2	jacob goldin &	ORG
cblr-14237	595	3	ariel jurow kleiman	PERSON
cblr-14237	596	1	131	CARDINAL
cblr-14237	596	2	1719	CARDINAL
cblr-14237	596	3	1725–27	CARDINAL
cblr-14237	596	4	2022	CARDINAL
cblr-14237	597	1	134	CARDINAL
cblr-14237	597	2	jacob goldin &	ORG
cblr-14237	597	3	katherine michelmore	PERSON
cblr-14237	598	1	2	CARDINAL
cblr-14237	599	1	rsch	GPE
cblr-14237	599	2	2021	DATE
cblr-14237	599	3	ctc	ORG
cblr-14237	600	1	135	CARDINAL
cblr-14237	601	1	163(h)(3	CARDINAL
cblr-14237	601	2	4	CARDINAL
cblr-14237	602	1	136	CARDINAL
cblr-14237	603	1	ctr	GPE
cblr-14237	604	1	jan. 2024	DATE
cblr-14237	604	2	approximately 10%	PERCENT
cblr-14237	606	1	2	CARDINAL
cblr-14237	606	2	653	CARDINAL
cblr-14237	608	1	2	CARDINAL
cblr-14237	609	1	2,000	MONEY
cblr-14237	609	2	between $1,000 and $10,000	MONEY
cblr-14237	609	3	2,000	MONEY
cblr-14237	612	1	two	CARDINAL
cblr-14237	613	1	one	CARDINAL
cblr-14237	615	1	137	CARDINAL
cblr-14237	618	1	michael j. graetz	PERSON
cblr-14237	618	2	95	CARDINAL
cblr-14237	619	1	l. rev	PERSON
cblr-14237	619	2	609	CARDINAL
cblr-14237	619	3	640–41	CARDINAL
cblr-14237	619	4	1995	DATE
cblr-14237	620	1	139	CARDINAL
cblr-14237	622	1	fennell & stark	ORG
cblr-14237	622	2	21	CARDINAL
cblr-14237	622	3	2–3	DATE
cblr-14237	622	4	654	CARDINAL
cblr-14237	622	5	columbia business law review	ORG
cblr-14237	622	6	2024	CARDINAL
cblr-14237	622	7	two	CARDINAL
cblr-14237	622	8	one	CARDINAL
cblr-14237	622	9	4,000	MONEY
cblr-14237	622	10	third	ORDINAL
cblr-14237	622	11	2024.141	CARDINAL
cblr-14237	622	12	3,000	MONEY
cblr-14237	622	13	between 20%	PERCENT
cblr-14237	622	14	2,000	MONEY
cblr-14237	622	15	third	ORDINAL
cblr-14237	622	16	one	CARDINAL
cblr-14237	622	17	2,000	MONEY
cblr-14237	622	18	140	CARDINAL
cblr-14237	623	1	21	CARDINAL
cblr-14237	624	1	american	NORP
cblr-14237	624	2	2021	CARDINAL
cblr-14237	624	3	2021	CARDINAL
cblr-14237	626	1	117	CARDINAL
cblr-14237	626	2	9631	DATE
cblr-14237	626	3	135	CARDINAL
cblr-14237	627	1	4	CARDINAL
cblr-14237	627	2	159–61	DATE
cblr-14237	627	3	2021	CARDINAL
cblr-14237	628	1	margot crandall-hollick	PERSON
cblr-14237	628	2	ctr	GPE
cblr-14237	629	1	sept. 4	DATE
cblr-14237	629	2	2024	DATE
cblr-14237	631	1	21	CARDINAL
cblr-14237	633	1	129	CARDINAL
cblr-14237	633	2	141	CARDINAL
cblr-14237	634	1	142	CARDINAL
cblr-14237	637	1	2024	DATE
cblr-14237	637	2	1,700	MONEY
cblr-14237	639	1	2023-34	CARDINAL
cblr-14237	639	2	3.05	CARDINAL
cblr-14237	639	3	2023	CARDINAL
cblr-14237	640	1	1287	CARDINAL
cblr-14237	640	2	1291	DATE
cblr-14237	641	1	143	CARDINAL
cblr-14237	643	1	6	CARDINAL
cblr-14237	643	2	19	CARDINAL
cblr-14237	644	1	supra	PERSON
cblr-14237	644	2	26	CARDINAL
cblr-14237	644	3	4	DATE
cblr-14237	645	1	144	CARDINAL
cblr-14237	646	1	2024	DATE
cblr-14237	646	2	7165	DATE
cblr-14237	646	3	118th	ORDINAL
cblr-14237	647	1	2	CARDINAL
cblr-14237	647	2	2024	CARDINAL
cblr-14237	648	1	145	CARDINAL
cblr-14237	649	1	2	CARDINAL
cblr-14237	649	2	655	CARDINAL
cblr-14237	652	1	6,000	MONEY
cblr-14237	652	2	annually	DATE
cblr-14237	654	1	146	CARDINAL
cblr-14237	656	1	adam grundy	PERSON
cblr-14237	656	2	2021	CARDINAL
cblr-14237	656	3	u.s.	GPE
cblr-14237	656	4	jan. 9	DATE
cblr-14237	656	5	2024	DATE
cblr-14237	656	6	4,810	MONEY
cblr-14237	656	7	15,417	MONEY
cblr-14237	656	8	annually	DATE
cblr-14237	656	9	https://www.census.gov/library/stories/2024/01/rising-child-care-cost.html	ORG
cblr-14237	658	1	147	CARDINAL
cblr-14237	659	1	24	CARDINAL
cblr-14237	659	2	148	CARDINAL
cblr-14237	661	1	2025	CARDINAL
cblr-14237	664	1	149	CARDINAL
cblr-14237	665	1	107	CARDINAL
cblr-14237	665	2	135	CARDINAL
cblr-14237	665	3	911	CARDINAL
cblr-14237	665	4	150	CARDINAL
cblr-14237	665	5	david abouy	PERSON
cblr-14237	665	6	117	CARDINAL
cblr-14237	665	7	j. pol.	PERSON
cblr-14237	667	1	635	CARDINAL
cblr-14237	667	2	2009	DATE
cblr-14237	668	1	656	CARDINAL
cblr-14237	668	2	columbia business law review	ORG
cblr-14237	668	3	2024	CARDINAL
cblr-14237	668	4	3	CARDINAL
cblr-14237	674	1	151	CARDINAL
cblr-14237	674	2	pamela j. jackson	PERSON
cblr-14237	677	1	7-5700	CARDINAL
cblr-14237	677	2	2008	DATE
cblr-14237	681	1	152	CARDINAL
cblr-14237	681	2	david m. schizer	PERSON
cblr-14237	681	3	68	CARDINAL
cblr-14237	681	4	275	CARDINAL
cblr-14237	681	5	321–42	DATE
cblr-14237	681	6	2015	CARDINAL
cblr-14237	681	7	seven	CARDINAL
cblr-14237	682	1	153	CARDINAL
cblr-14237	683	1	154	CARDINAL
cblr-14237	684	1	2	CARDINAL
cblr-14237	684	2	657	CARDINAL
cblr-14237	688	1	zero	CARDINAL
cblr-14237	689	1	grandfathering	PERSON
cblr-14237	689	2	repeal.155	EVENT
cblr-14237	692	1	ctc	ORG
cblr-14237	692	2	second	ORDINAL
cblr-14237	693	1	three	CARDINAL
cblr-14237	693	2	155	CARDINAL
cblr-14237	693	3	michael j. graetz	PERSON
cblr-14237	693	4	126	CARDINAL
cblr-14237	693	5	l. rev	PERSON
cblr-14237	693	6	47	DATE
cblr-14237	693	7	60–61	CARDINAL
cblr-14237	693	8	1977	DATE
cblr-14237	694	1	156	CARDINAL
cblr-14237	694	2	20%	PERCENT
cblr-14237	694	3	u.s.	GPE
cblr-14237	694	4	the remaining	PERCENT
cblr-14237	694	5	80%	PERCENT
cblr-14237	694	6	u.s.	GPE
cblr-14237	695	1	157	CARDINAL
cblr-14237	695	2	supra	PERSON
cblr-14237	695	3	130–134	CARDINAL
cblr-14237	696	1	158	CARDINAL
cblr-14237	697	1	the 1980s	DATE
cblr-14237	697	2	the early 2000s	DATE
cblr-14237	698	1	fed	ORG
cblr-14237	699	1	658	CARDINAL
cblr-14237	699	2	2024	CARDINAL
cblr-14237	706	1	america	GPE
cblr-14237	706	2	42	DATE
cblr-14237	706	3	49	DATE
cblr-14237	706	4	53	CARDINAL
cblr-14237	706	5	23–24	CARDINAL
cblr-14237	706	6	the tax reform act of	LAW
cblr-14237	706	7	1986	DATE
cblr-14237	708	1	slemrod	NORP
cblr-14237	708	2	supra	PERSON
cblr-14237	708	3	76	DATE
cblr-14237	708	4	75	CARDINAL
cblr-14237	708	5	the tax reform act of	LAW
cblr-14237	708	6	1986	DATE
cblr-14237	709	1	159	CARDINAL
cblr-14237	709	2	138	CARDINAL
cblr-14237	709	3	640–41	CARDINAL
cblr-14237	710	1	160	CARDINAL
cblr-14237	710	2	ctr	GPE
cblr-14237	710	3	2–4	CARDINAL
cblr-14237	710	4	2017	CARDINAL
cblr-14237	712	1	161	CARDINAL
cblr-14237	713	1	2	CARDINAL
cblr-14237	713	2	659	CARDINAL
cblr-14237	715	1	1	CARDINAL
cblr-14237	715	2	first	ORDINAL
cblr-14237	718	1	zero	CARDINAL
cblr-14237	726	1	162	CARDINAL
cblr-14237	727	1	63(a	CARDINAL
cblr-14237	728	1	660	CARDINAL
cblr-14237	728	2	columbia business law review	ORG
cblr-14237	729	1	2024 2	DATE
cblr-14237	734	1	163	CARDINAL
cblr-14237	735	1	graetz	PERSON
cblr-14237	735	2	138	CARDINAL
cblr-14237	735	3	648	CARDINAL
cblr-14237	735	4	the tax reform act of	LAW
cblr-14237	735	5	1986	DATE
cblr-14237	735	6	pre-1986	DATE
cblr-14237	737	1	michael j. graetz	PERSON
cblr-14237	737	2	21	CARDINAL
cblr-14237	737	3	j. econ	PERSON
cblr-14237	738	1	persp	PERSON
cblr-14237	739	1	69	CARDINAL
cblr-14237	739	2	2007	DATE
cblr-14237	739	3	the tax reform act of	LAW
cblr-14237	739	4	1986	DATE
cblr-14237	740	1	164	CARDINAL
cblr-14237	740	2	138	CARDINAL
cblr-14237	740	3	639–40	DATE
cblr-14237	741	1	165	CARDINAL
cblr-14237	741	2	138	CARDINAL
cblr-14237	741	3	639	CARDINAL
cblr-14237	742	1	2	CARDINAL
cblr-14237	742	2	661	CARDINAL
cblr-14237	744	1	3	CARDINAL
cblr-14237	746	1	the last two decades	DATE
cblr-14237	750	1	166	CARDINAL
cblr-14237	751	1	6	CARDINAL
cblr-14237	751	2	7	CARDINAL
cblr-14237	751	3	167	CARDINAL
cblr-14237	751	4	supra	PERSON
cblr-14237	751	5	130–134	CARDINAL
cblr-14237	751	6	140–148	CARDINAL
cblr-14237	751	7	ctc	ORG
cblr-14237	752	1	168	CARDINAL
cblr-14237	754	1	63(d	CARDINAL
cblr-14237	755	1	169	CARDINAL
cblr-14237	755	2	662	CARDINAL
cblr-14237	755	3	columbia business law review	ORG
cblr-14237	755	4	2024	CARDINAL
cblr-14237	761	1	170	CARDINAL
cblr-14237	762	1	david y. albouy	PERSON
cblr-14237	762	2	nat’l bur	PERSON
cblr-14237	763	1	rsch	GPE
cblr-14237	764	1	13995, 2008	DATE
cblr-14237	767	1	171	CARDINAL
cblr-14237	768	1	172	CARDINAL
cblr-14237	768	2	david gamage & darien	ORG
cblr-14237	768	3	three	CARDINAL
cblr-14237	768	4	65	CARDINAL
cblr-14237	768	5	19	CARDINAL
cblr-14237	768	6	20–21	CARDINAL
cblr-14237	768	7	2011	DATE
cblr-14237	769	1	173	CARDINAL
cblr-14237	769	2	24	DATE
cblr-14237	770	1	2	CARDINAL
cblr-14237	770	2	663	CARDINAL
cblr-14237	778	1	zero	CARDINAL
cblr-14237	778	2	10,000,174	MONEY
cblr-14237	778	3	10%	PERCENT
cblr-14237	778	4	10,001	MONEY
cblr-14237	778	5	20,000	MONEY
cblr-14237	778	6	20%	PERCENT
cblr-14237	778	7	20,001	MONEY
cblr-14237	778	8	30,000	MONEY
cblr-14237	778	9	30%	PERCENT
cblr-14237	778	10	30,001	MONEY
cblr-14237	778	11	40,000	MONEY
cblr-14237	778	12	40%	PERCENT
cblr-14237	778	13	40,001	MONEY
cblr-14237	779	1	174	CARDINAL
cblr-14237	780	1	john r. brooks	PERSON
cblr-14237	780	2	2	CARDINAL
cblr-14237	781	1	j. tax l. 203	PERSON
cblr-14237	781	2	205	CARDINAL
cblr-14237	781	3	2011	DATE
cblr-14237	782	1	175	CARDINAL
cblr-14237	783	1	664	CARDINAL
cblr-14237	783	2	columbia business law review	ORG
cblr-14237	783	3	2024	CARDINAL
cblr-14237	784	1	1	CARDINAL
cblr-14237	786	1	1	CARDINAL
cblr-14237	786	2	0 $10,000	MONEY
cblr-14237	786	3	0%	PERCENT
cblr-14237	786	4	1 $10,001 $	MONEY
cblr-14237	786	5	20,000	MONEY
cblr-14237	786	6	10%	PERCENT
cblr-14237	786	7	2 $20,001 $	MONEY
cblr-14237	786	8	30,000	MONEY
cblr-14237	786	9	20%	PERCENT
cblr-14237	786	10	1,000	MONEY
cblr-14237	786	11	3 $30,001 $	MONEY
cblr-14237	786	12	30%	PERCENT
cblr-14237	786	13	3,000	MONEY
cblr-14237	786	14	4 $40,001 40% $	MONEY
cblr-14237	786	15	6,000	MONEY
cblr-14237	786	16	four	CARDINAL
cblr-14237	786	17	15,000	MONEY
cblr-14237	786	18	50,000	MONEY
cblr-14237	792	1	1	CARDINAL
cblr-14237	793	1	176	CARDINAL
cblr-14237	794	1	2	CARDINAL
cblr-14237	794	2	665	CARDINAL
cblr-14237	794	3	3,000	MONEY
cblr-14237	794	4	500	MONEY
cblr-14237	795	1	50	MONEY
cblr-14237	795	2	200	MONEY
cblr-14237	796	1	2	CARDINAL
cblr-14237	798	1	2	CARDINAL
cblr-14237	798	2	$15,000 $	MONEY
cblr-14237	798	3	3.3%	PERCENT
cblr-14237	798	4	$14,500 $	MONEY
cblr-14237	798	5	3.0%	PERCENT
cblr-14237	798	6	$50,000 $	MONEY
cblr-14237	798	7	20.0%	PERCENT
cblr-14237	798	8	$49,500 $	MONEY
cblr-14237	798	9	19.6%	PERCENT
cblr-14237	798	10	500	MONEY
cblr-14237	798	11	500	MONEY
cblr-14237	800	1	177	CARDINAL
cblr-14237	800	2	supra	PERSON
cblr-14237	800	3	140–148	CARDINAL
cblr-14237	801	1	300	MONEY
cblr-14237	802	1	zero dollars	MONEY
cblr-14237	803	1	30d	DATE
cblr-14237	804	1	178	CARDINAL
cblr-14237	804	2	500	MONEY
cblr-14237	804	3	10% and 40%	PERCENT
cblr-14237	805	1	666	CARDINAL
cblr-14237	805	2	2024	DATE
cblr-14237	806	1	10,000	MONEY
cblr-14237	806	2	9,500	MONEY
cblr-14237	806	3	10%	PERCENT
cblr-14237	806	4	9,501	MONEY
cblr-14237	806	5	19,500	MONEY
cblr-14237	808	1	3	CARDINAL
cblr-14237	810	1	3	CARDINAL
cblr-14237	810	2	0 $9,500	MONEY
cblr-14237	810	3	0%	PERCENT
cblr-14237	810	4	1 $9,501 $	MONEY
cblr-14237	810	5	19,500	MONEY
cblr-14237	810	6	10%	PERCENT
cblr-14237	810	7	2 $19,501 $	MONEY
cblr-14237	810	8	20%	PERCENT
cblr-14237	810	9	1,000	MONEY
cblr-14237	810	10	3 $29,501 $	MONEY
cblr-14237	810	11	39,500	MONEY
cblr-14237	810	12	30%	PERCENT
cblr-14237	810	13	3,000	MONEY
cblr-14237	810	14	4 $39,501 40% $	MONEY
cblr-14237	810	15	6,000	MONEY
cblr-14237	811	1	500	MONEY
cblr-14237	811	2	10%	PERCENT
cblr-14237	811	3	10,000	MONEY
cblr-14237	811	4	40%	PERCENT
cblr-14237	814	1	14,500	MONEY
cblr-14237	814	2	15,000	MONEY
cblr-14237	814	3	9,500—$500	MONEY
cblr-14237	814	4	10,000	MONEY
cblr-14237	815	1	49,500	MONEY
cblr-14237	815	2	500	MONEY
cblr-14237	816	1	2	CARDINAL
cblr-14237	816	2	667	CARDINAL
cblr-14237	816	3	500	MONEY
cblr-14237	816	4	2	CARDINAL
cblr-14237	817	1	20%	PERCENT
cblr-14237	817	2	5%	PERCENT
cblr-14237	818	1	750	MONEY
cblr-14237	818	2	2,500	MONEY
cblr-14237	818	3	three	CARDINAL
cblr-14237	818	4	third	ORDINAL
cblr-14237	820	1	1,000	MONEY
cblr-14237	820	2	75	MONEY
cblr-14237	822	1	4	CARDINAL
cblr-14237	822	2	179	CARDINAL
cblr-14237	822	3	jason s.	PERSON
cblr-14237	823	1	92	CARDINAL
cblr-14237	824	1	law rev	PERSON
cblr-14237	824	2	1909	DATE
cblr-14237	824	3	1973–74	CARDINAL
cblr-14237	824	4	2017	CARDINAL
cblr-14237	825	1	180	CARDINAL
cblr-14237	825	2	181	CARDINAL
cblr-14237	826	1	668	CARDINAL
cblr-14237	826	2	2024	CARDINAL
cblr-14237	827	1	4	CARDINAL
cblr-14237	827	2	$15,000 $	MONEY
cblr-14237	827	3	3.3%	PERCENT
cblr-14237	827	4	$14,250 $	MONEY
cblr-14237	827	5	2.8%	PERCENT
cblr-14237	827	6	$50,000 $	MONEY
cblr-14237	827	7	20%	PERCENT
cblr-14237	827	8	$47,500 $	MONEY
cblr-14237	827	9	18.0%	PERCENT
cblr-14237	827	10	500	MONEY
cblr-14237	827	11	10,000	MONEY
cblr-14237	828	1	5%	PERCENT
cblr-14237	829	1	two	CARDINAL
cblr-14237	830	1	first	ORDINAL
cblr-14237	830	2	5%	PERCENT
cblr-14237	831	1	10,000	MONEY
cblr-14237	831	2	9,500	MONEY
cblr-14237	831	3	10%	PERCENT
cblr-14237	831	4	19,000	MONEY
cblr-14237	831	5	20,000	MONEY
cblr-14237	832	1	second	ORDINAL
cblr-14237	832	2	5%.182	DATE
cblr-14237	832	3	40%	PERCENT
cblr-14237	832	4	42.11%	PERCENT
cblr-14237	834	1	5	CARDINAL
cblr-14237	834	2	182	CARDINAL
cblr-14237	834	3	5%	PERCENT
cblr-14237	836	1	2	CARDINAL
cblr-14237	836	2	669	CARDINAL
cblr-14237	837	1	5	CARDINAL
cblr-14237	837	2	0 $9,500	MONEY
cblr-14237	837	3	0%	PERCENT
cblr-14237	837	4	1 $9,501 $	MONEY
cblr-14237	837	5	19,000	MONEY
cblr-14237	837	6	10.53%	PERCENT
cblr-14237	837	7	2 $19,001 $	MONEY
cblr-14237	837	8	21.05%	PERCENT
cblr-14237	837	9	1,000	MONEY
cblr-14237	837	10	3 $28,501 $	MONEY
cblr-14237	837	11	31.58%	PERCENT
cblr-14237	837	12	3,000	MONEY
cblr-14237	837	13	4 $38,001	MONEY
cblr-14237	837	14	42.11%	PERCENT
cblr-14237	837	15	6,000	MONEY
cblr-14237	837	16	500	MONEY
cblr-14237	837	17	10,000	MONEY
cblr-14237	839	1	750	MONEY
cblr-14237	839	2	14,250	MONEY
cblr-14237	840	1	10%	PERCENT
cblr-14237	840	2	one-dollar	MONEY
cblr-14237	840	3	0.95	MONEY
cblr-14237	840	4	10.53%	PERCENT
cblr-14237	840	5	an additional $0.10	MONEY
cblr-14237	841	1	10%	PERCENT
cblr-14237	842	1	2,500	MONEY
cblr-14237	842	2	47,500	MONEY
cblr-14237	843	1	one dollar	MONEY
cblr-14237	843	2	0.95	MONEY
cblr-14237	843	3	42.11%	PERCENT
cblr-14237	843	4	an additional $0.40	MONEY
cblr-14237	844	1	10%	PERCENT
cblr-14237	844	2	40%	PERCENT
cblr-14237	846	1	670	CARDINAL
cblr-14237	846	2	columbia business law review	ORG
cblr-14237	846	3	2024	CARDINAL
cblr-14237	847	1	500	MONEY
cblr-14237	847	2	10,000	MONEY
cblr-14237	847	3	500	MONEY
cblr-14237	847	4	10,000	MONEY
cblr-14237	848	1	6	CARDINAL
cblr-14237	850	1	6	CARDINAL
cblr-14237	850	2	500	MONEY
cblr-14237	850	3	2,500	MONEY
cblr-14237	850	4	10,001	MONEY
cblr-14237	850	5	1,000	MONEY
cblr-14237	850	6	2,000	MONEY
cblr-14237	850	7	20,001	MONEY
cblr-14237	850	8	1,500	MONEY
cblr-14237	850	9	1,500	MONEY
cblr-14237	850	10	30,001	MONEY
cblr-14237	850	11	$40,000 $2,000	MONEY
cblr-14237	850	12	1,000	MONEY
cblr-14237	850	13	40,001	MONEY
cblr-14237	850	14	2,500	MONEY
cblr-14237	850	15	500	MONEY
cblr-14237	850	16	10%	PERCENT
cblr-14237	850	17	1,000	MONEY
cblr-14237	850	18	100	MONEY
cblr-14237	850	19	the 40%	PERCENT
cblr-14237	850	20	2,500	MONEY
cblr-14237	850	21	1,000	MONEY
cblr-14237	852	1	7	CARDINAL
cblr-14237	854	1	7	CARDINAL
cblr-14237	854	2	$15,000 $	MONEY
cblr-14237	854	3	3.3%	PERCENT
cblr-14237	854	4	$14,000 $	MONEY
cblr-14237	854	5	2.7%	PERCENT
cblr-14237	854	6	$50,000 $	MONEY
cblr-14237	854	7	20%	PERCENT
cblr-14237	854	8	$47,500 $	MONEY
cblr-14237	854	9	18.0%	PERCENT
cblr-14237	854	10	2	CARDINAL
cblr-14237	854	11	671	CARDINAL
cblr-14237	854	12	two	CARDINAL
cblr-14237	855	1	first	ORDINAL
cblr-14237	855	2	zero	CARDINAL
cblr-14237	855	3	9,000	MONEY
cblr-14237	855	4	1,000	MONEY
cblr-14237	855	5	10%bracket	CARDINAL
cblr-14237	855	6	40%	PERCENT
cblr-14237	855	7	37,500	MONEY
cblr-14237	855	8	2,500	MONEY
cblr-14237	857	1	second	ORDINAL
cblr-14237	857	2	10%	PERCENT
cblr-14237	857	3	20%	PERCENT
cblr-14237	857	4	an additional $50	MONEY
cblr-14237	857	5	30%	PERCENT
cblr-14237	857	6	an additional $150	MONEY
cblr-14237	857	7	an additional $300	MONEY
cblr-14237	857	8	500	MONEY
cblr-14237	857	9	1,500	MONEY
cblr-14237	857	10	3,000	MONEY
cblr-14237	857	11	183	CARDINAL
cblr-14237	857	12	6	CARDINAL
cblr-14237	858	1	184	CARDINAL
cblr-14237	858	2	6	CARDINAL
cblr-14237	858	3	185	CARDINAL
cblr-14237	860	1	186	CARDINAL
cblr-14237	860	2	$20,001 dollars	MONEY
cblr-14237	860	3	500	MONEY
cblr-14237	860	4	$1,000 to $1,500	MONEY
cblr-14237	860	5	500	MONEY
cblr-14237	860	6	10%	PERCENT
cblr-14237	860	7	50	MONEY
cblr-14237	860	8	500	MONEY
cblr-14237	860	9	9,000	MONEY
cblr-14237	860	10	8,500	MONEY
cblr-14237	860	11	an additional $500	MONEY
cblr-14237	860	12	10%	PERCENT
cblr-14237	860	13	50	MONEY
cblr-14237	861	1	30,001	MONEY
cblr-14237	861	2	500	MONEY
cblr-14237	861	3	100	MONEY
cblr-14237	861	4	20%	PERCENT
cblr-14237	861	5	an additional $1,000 to $7,500	MONEY
cblr-14237	861	6	672	CARDINAL
cblr-14237	861	7	2024	CARDINAL
cblr-14237	862	1	8	CARDINAL
cblr-14237	863	1	1,000	MONEY
cblr-14237	863	2	10%	PERCENT
cblr-14237	863	3	an additional $100	MONEY
cblr-14237	864	1	40,001	MONEY
cblr-14237	864	2	150	MONEY
cblr-14237	864	3	150	MONEY
cblr-14237	864	4	an additional $1,500	MONEY
cblr-14237	864	5	10%	PERCENT
cblr-14237	866	1	2	CARDINAL
cblr-14237	866	2	673	CARDINAL
cblr-14237	867	1	8	CARDINAL
cblr-14237	868	1	0 $9,000	MONEY
cblr-14237	868	2	0%	PERCENT
cblr-14237	869	1	1 $9,001 $	MONEY
cblr-14237	869	2	18,500	MONEY
cblr-14237	869	3	10%	PERCENT
cblr-14237	869	4	2 $18,501 $28,000 20%	MONEY
cblr-14237	869	5	950	MONEY
cblr-14237	869	6	3 $28,001 $	MONEY
cblr-14237	869	7	37,500	MONEY
cblr-14237	869	8	30%	PERCENT
cblr-14237	869	9	2,850	MONEY
cblr-14237	869	10	4 $37,501 40%	MONEY
cblr-14237	869	11	5,700	MONEY
cblr-14237	869	12	$20,001 to $30,000	MONEY
cblr-14237	869	13	zero	CARDINAL
cblr-14237	869	14	8,500	MONEY
cblr-14237	869	15	2	CARDINAL
cblr-14237	869	16	1,000	MONEY
cblr-14237	870	1	$30,001 to $40,000	MONEY
cblr-14237	870	2	zero	CARDINAL
cblr-14237	870	3	7,500	MONEY
cblr-14237	870	4	3	CARDINAL
cblr-14237	870	5	3,000	MONEY
cblr-14237	871	1	40,001	MONEY
cblr-14237	871	2	zero	CARDINAL
cblr-14237	871	3	6,000	MONEY
cblr-14237	871	4	4	CARDINAL
cblr-14237	871	5	6,000	MONEY
cblr-14237	872	1	two	CARDINAL
cblr-14237	873	1	14,000	MONEY
cblr-14237	873	2	1,000	MONEY
cblr-14237	874	1	500	MONEY
cblr-14237	874	2	10%	PERCENT
cblr-14237	874	3	47,500	MONEY
cblr-14237	874	4	2,500	MONEY
cblr-14237	874	5	10,000	MONEY
cblr-14237	874	6	the 40%	PERCENT
cblr-14237	875	1	40%.188	CARDINAL
cblr-14237	875	2	187	CARDINAL
cblr-14237	875	3	500	MONEY
cblr-14237	875	4	5,000	MONEY
cblr-14237	875	5	10%	PERCENT
cblr-14237	875	6	1	CARDINAL
cblr-14237	875	7	10%	PERCENT
cblr-14237	876	1	188	CARDINAL
cblr-14237	876	2	40%	PERCENT
cblr-14237	876	3	10,000	MONEY
cblr-14237	876	4	4	CARDINAL
cblr-14237	876	5	4,000	MONEY
cblr-14237	876	6	6,000	MONEY
cblr-14237	877	1	40%	PERCENT
cblr-14237	878	1	674	CARDINAL
cblr-14237	878	2	columbia business law review	ORG
cblr-14237	878	3	2024	CARDINAL
cblr-14237	879	1	6	CARDINAL
cblr-14237	879	2	9	CARDINAL
cblr-14237	881	1	9	CARDINAL
cblr-14237	881	2	0 $	MONEY
cblr-14237	881	3	8,000	MONEY
cblr-14237	881	4	0%	PERCENT
cblr-14237	881	5	1 $8,001 $	MONEY
cblr-14237	881	6	18,500	MONEY
cblr-14237	881	7	10%	PERCENT
cblr-14237	882	1	2 $18,501 $29,000	MONEY
cblr-14237	882	2	20%	PERCENT
cblr-14237	882	3	1,050	MONEY
cblr-14237	882	4	3 $29,001 $	MONEY
cblr-14237	882	5	39,500	MONEY
cblr-14237	882	6	30%	PERCENT
cblr-14237	882	7	3,150	MONEY
cblr-14237	882	8	4 $39,501 40%	MONEY
cblr-14237	882	9	6,300	MONEY
cblr-14237	882	10	$20,001 to $30,000	MONEY
cblr-14237	882	11	zero	CARDINAL
cblr-14237	882	12	up to $8,500	MONEY
cblr-14237	882	13	2	CARDINAL
cblr-14237	882	14	1,000	MONEY
cblr-14237	883	1	$30,001 to $40,000	MONEY
cblr-14237	883	2	zero	CARDINAL
cblr-14237	883	3	up to $9,500	MONEY
cblr-14237	883	4	3	CARDINAL
cblr-14237	883	5	3,000	MONEY
cblr-14237	884	1	40,001	MONEY
cblr-14237	884	2	zero	CARDINAL
cblr-14237	884	3	up to $11,000	MONEY
cblr-14237	884	4	4	CARDINAL
cblr-14237	884	5	6,000	MONEY
cblr-14237	885	1	4	CARDINAL
cblr-14237	887	1	zero to 20%	PERCENT
cblr-14237	887	2	10	CARDINAL
cblr-14237	888	1	2	CARDINAL
cblr-14237	888	2	675	CARDINAL
cblr-14237	889	1	10	CARDINAL
cblr-14237	889	2	10,000	MONEY
cblr-14237	889	3	20%	PERCENT
cblr-14237	889	4	$10,001 to $	MONEY
cblr-14237	889	5	5%	PERCENT
cblr-14237	889	6	15%	PERCENT
cblr-14237	889	7	20,001	MONEY
cblr-14237	889	8	30,000	MONEY
cblr-14237	889	9	10%	PERCENT
cblr-14237	889	10	10%	PERCENT
cblr-14237	889	11	30,001	MONEY
cblr-14237	889	12	15%	PERCENT
cblr-14237	889	13	5%	PERCENT
cblr-14237	889	14	40,001	MONEY
cblr-14237	889	15	20%	PERCENT
cblr-14237	889	16	750	MONEY
cblr-14237	889	17	5%	PERCENT
cblr-14237	889	18	15,000	MONEY
cblr-14237	889	19	75	MONEY
cblr-14237	889	20	10%	PERCENT
cblr-14237	889	21	10,000	MONEY
cblr-14237	889	22	20%	PERCENT
cblr-14237	889	23	50,000	MONEY
cblr-14237	889	24	4,000	MONEY
cblr-14237	889	25	40%	PERCENT
cblr-14237	890	1	11	CARDINAL
cblr-14237	892	1	11	CARDINAL
cblr-14237	892	2	$15,000 $	MONEY
cblr-14237	892	3	3.3%	PERCENT
cblr-14237	892	4	$14,250 $	MONEY
cblr-14237	892	5	2.8%	PERCENT
cblr-14237	892	6	$50,000 $	MONEY
cblr-14237	892	7	20%	PERCENT
cblr-14237	892	8	$40,000 $	MONEY
cblr-14237	892	9	12.0%	PERCENT
cblr-14237	894	1	three	CARDINAL
cblr-14237	894	2	676	CARDINAL
cblr-14237	894	3	columbia business law review	ORG
cblr-14237	894	4	2024	CARDINAL
cblr-14237	895	1	first	ORDINAL
cblr-14237	896	1	10,000	MONEY
cblr-14237	896	2	9,500	MONEY
cblr-14237	896	3	10%	PERCENT
cblr-14237	896	4	5%	PERCENT
cblr-14237	896	5	40%	PERCENT
cblr-14237	896	6	32,000	MONEY
cblr-14237	896	7	40,000	MONEY
cblr-14237	896	8	40%	PERCENT
cblr-14237	896	9	20%	PERCENT
cblr-14237	899	1	10%	PERCENT
cblr-14237	899	2	10.53%	PERCENT
cblr-14237	899	3	5%	PERCENT
cblr-14237	899	4	40%	PERCENT
cblr-14237	899	5	50%	PERCENT
cblr-14237	899	6	20%	PERCENT
cblr-14237	902	1	20%	PERCENT
cblr-14237	902	2	30%	PERCENT
cblr-14237	902	3	40%	PERCENT
cblr-14237	902	4	an additional $105.26	MONEY
cblr-14237	902	5	438.60	MONEY
cblr-14237	902	6	1,144.48	MONEY
cblr-14237	903	1	the 40%	PERCENT
cblr-14237	903	2	10%	PERCENT
cblr-14237	906	1	three	CARDINAL
cblr-14237	906	2	12	CARDINAL
cblr-14237	906	3	189	CARDINAL
cblr-14237	906	4	10%	PERCENT
cblr-14237	906	5	5%	PERCENT
cblr-14237	906	6	40%	PERCENT
cblr-14237	906	7	20%	PERCENT
cblr-14237	908	1	2	CARDINAL
cblr-14237	908	2	677	CARDINAL
cblr-14237	909	1	12	CARDINAL
cblr-14237	909	2	0 $9,500	MONEY
cblr-14237	909	3	0%	PERCENT
cblr-14237	909	4	1 $9,501 $	MONEY
cblr-14237	909	5	18,000	MONEY
cblr-14237	909	6	10.53%	PERCENT
cblr-14237	909	7	2 $18,001 $	MONEY
cblr-14237	909	8	22.22%	PERCENT
cblr-14237	909	9	894.74	MONEY
cblr-14237	909	10	3 $25,501 $	MONEY
cblr-14237	909	11	35.29%	PERCENT
cblr-14237	909	12	2,561.40	MONEY
cblr-14237	909	13	4 $32,001 50.00% $	MONEY
cblr-14237	909	14	4,855.52	MONEY
cblr-14237	910	1	$20,001 to $30,000	MONEY
cblr-14237	910	2	zero	CARDINAL
cblr-14237	910	3	8,500	MONEY
cblr-14237	910	4	2	CARDINAL
cblr-14237	910	5	1,000	MONEY
cblr-14237	911	1	$30,001 to $40,000	MONEY
cblr-14237	911	2	zero	CARDINAL
cblr-14237	911	3	5,333.33	MONEY
cblr-14237	911	4	3	CARDINAL
cblr-14237	911	5	3,000	MONEY
cblr-14237	912	1	40,001	MONEY
cblr-14237	912	2	zero	CARDINAL
cblr-14237	912	3	1,372.55	MONEY
cblr-14237	912	4	an additional $	MONEY
cblr-14237	912	5	1,372.55	MONEY
cblr-14237	912	6	10%	PERCENT
cblr-14237	912	7	4	CARDINAL
cblr-14237	912	8	6,000	MONEY
cblr-14237	914	1	10	CARDINAL
cblr-14237	915	1	10%	PERCENT
cblr-14237	915	2	40%	PERCENT
cblr-14237	916	1	13	CARDINAL
cblr-14237	917	1	678	CARDINAL
cblr-14237	917	2	columbia business law review	ORG
cblr-14237	917	3	2024	CARDINAL
cblr-14237	918	1	13	CARDINAL
cblr-14237	918	2	0 $	MONEY
cblr-14237	918	3	0%	PERCENT
cblr-14237	918	4	1 $8,501 $	MONEY
cblr-14237	918	5	11.76%	PERCENT
cblr-14237	918	6	2 $18,001 $	MONEY
cblr-14237	918	7	22.22%	PERCENT
cblr-14237	918	8	1,117.65	MONEY
cblr-14237	918	9	3 $28,501 $	MONEY
cblr-14237	918	10	40,000 31.58%	PERCENT
cblr-14237	918	11	3,450.98	MONEY
cblr-14237	918	12	4 $40,001	MONEY
cblr-14237	918	13	40.00%	PERCENT
cblr-14237	918	14	7,082.56	MONEY
cblr-14237	918	15	$20,001 to $30,000	MONEY
cblr-14237	918	16	zero	CARDINAL
cblr-14237	918	17	up to $9,500	MONEY
cblr-14237	918	18	2	CARDINAL
cblr-14237	918	19	1,000	MONEY
cblr-14237	919	1	$30,001 to $40,000	MONEY
cblr-14237	919	2	zero	CARDINAL
cblr-14237	919	3	up to $12,333.33	MONEY
cblr-14237	919	4	3	CARDINAL
cblr-14237	919	5	3,000	MONEY
cblr-14237	920	1	40,001	MONEY
cblr-14237	920	2	zero	CARDINAL
cblr-14237	920	3	up to $17,701.75	MONEY
cblr-14237	920	4	4	CARDINAL
cblr-14237	920	5	6,000	MONEY
cblr-14237	926	1	2	CARDINAL
cblr-14237	926	2	679	CARDINAL
cblr-14237	932	1	a. incomplete	PERSON
cblr-14237	932	2	one	CARDINAL
cblr-14237	934	1	190	CARDINAL
cblr-14237	934	2	fed	ORG
cblr-14237	935	1	158	CARDINAL
cblr-14237	935	2	48–57	DATE
cblr-14237	936	1	680	CARDINAL
cblr-14237	936	2	columbia business law review	ORG
cblr-14237	936	3	2024	CARDINAL
cblr-14237	942	1	two	CARDINAL
cblr-14237	944	1	one	CARDINAL
cblr-14237	947	1	191	CARDINAL
cblr-14237	948	1	supra	PERSON
cblr-14237	949	1	192	CARDINAL
cblr-14237	951	1	2	CARDINAL
cblr-14237	951	2	681	CARDINAL
cblr-14237	961	1	one	CARDINAL
cblr-14237	962	1	grandfathering	PERSON
cblr-14237	963	1	193	CARDINAL
cblr-14237	964	1	surrey	ORG
cblr-14237	964	2	supra	PERSON
cblr-14237	964	3	1	CARDINAL
cblr-14237	964	4	721–22	CARDINAL
cblr-14237	965	1	682	CARDINAL
cblr-14237	965	2	2024	CARDINAL
cblr-14237	969	1	194	CARDINAL
cblr-14237	971	1	163(h)(3)(f)(iii	CARDINAL
cblr-14237	971	2	december 15, 2017	DATE
cblr-14237	972	1	195	CARDINAL
cblr-14237	972	2	sloan g. speck	PERSON
cblr-14237	972	3	27	CARDINAL
cblr-14237	973	1	j. bus	PERSON
cblr-14237	974	1	l.	PERSON
cblr-14237	974	2	2025	DATE
cblr-14237	978	1	25	CARDINAL
cblr-14237	980	1	196	CARDINAL
cblr-14237	980	2	lawrence zelenak	PERSON
cblr-14237	980	3	105	CARDINAL
cblr-14237	981	1	l. rev	PERSON
cblr-14237	981	2	1133, 1145–47	DATE
cblr-14237	981	3	2007	DATE
cblr-14237	982	1	congress	ORG
cblr-14237	982	2	2	CARDINAL
cblr-14237	982	3	683	CARDINAL
cblr-14237	984	1	one	CARDINAL
cblr-14237	984	2	first	ORDINAL
cblr-14237	985	1	one	CARDINAL
cblr-14237	987	1	2005	DATE
cblr-14237	990	1	115-97	CARDINAL
cblr-14237	990	2	11043	DATE
cblr-14237	990	3	131	CARDINAL
cblr-14237	991	1	2054	CARDINAL
cblr-14237	991	2	2017	CARDINAL
cblr-14237	993	1	111	CARDINAL
cblr-14237	993	2	9001	DATE
cblr-14237	993	3	124	CARDINAL
cblr-14237	994	1	119	CARDINAL
cblr-14237	994	2	2010	DATE
cblr-14237	994	3	cadillac	ORG
cblr-14237	994	4	2019	DATE
cblr-14237	995	1	197	CARDINAL
cblr-14237	995	2	gamage & shanske	ORG
cblr-14237	995	3	172	CARDINAL
cblr-14237	995	4	51–53	CARDINAL
cblr-14237	997	1	andrew t. hayashi	PERSON
cblr-14237	997	2	81	CARDINAL
cblr-14237	998	1	l. rev	PERSON
cblr-14237	998	2	1443	CARDINAL
cblr-14237	998	3	1458–61	DATE
cblr-14237	998	4	2014	DATE
cblr-14237	999	1	198	CARDINAL
cblr-14237	999	2	gamage & shanske	ORG
cblr-14237	999	3	172	CARDINAL
cblr-14237	999	4	32–33 & n.58	ORG
cblr-14237	999	5	jacob goldin & yair listokin	ORG
cblr-14237	999	6	16	CARDINAL
cblr-14237	999	7	l. & econ	ORG
cblr-14237	999	8	rev	PERSON
cblr-14237	999	9	144	CARDINAL
cblr-14237	999	10	148	CARDINAL
cblr-14237	999	11	2013	DATE
cblr-14237	999	12	two	CARDINAL
cblr-14237	999	13	10	CARDINAL
cblr-14237	999	14	1178	DATE
cblr-14237	1000	1	684	CARDINAL
cblr-14237	1000	2	columbia business law review	ORG
cblr-14237	1000	3	2024	CARDINAL
cblr-14237	1004	1	second	ORDINAL
cblr-14237	1004	2	one	CARDINAL
cblr-14237	1006	1	three	CARDINAL
cblr-14237	1007	1	first	ORDINAL
cblr-14237	1008	1	decades	DATE
cblr-14237	1009	1	second	ORDINAL
cblr-14237	1009	2	199	CARDINAL
cblr-14237	1009	3	kevin lancaster	PERSON
cblr-14237	1009	4	second	ORDINAL
cblr-14237	1009	5	24	CARDINAL
cblr-14237	1010	1	11	CARDINAL
cblr-14237	1010	2	11	DATE
cblr-14237	1010	3	1956	DATE
cblr-14237	1010	4	richard s.	PERSON
cblr-14237	1010	5	second	ORDINAL
cblr-14237	1010	6	73	CARDINAL
cblr-14237	1010	7	l. rev	PERSON
cblr-14237	1010	8	3	CARDINAL
cblr-14237	1010	9	4–5	DATE
cblr-14237	1010	10	1998	DATE
cblr-14237	1010	11	second	ORDINAL
cblr-14237	1011	1	2	CARDINAL
cblr-14237	1011	2	685	CARDINAL
cblr-14237	1014	1	third	ORDINAL
cblr-14237	1015	1	2017	DATE
cblr-14237	1018	1	almost $250 billion	MONEY
cblr-14237	1018	2	fiscal year 2025	DATE
cblr-14237	1018	3	200	CARDINAL
cblr-14237	1019	1	6	CARDINAL
cblr-14237	1019	2	25	CARDINAL
cblr-14237	1019	3	$246 billion	MONEY
cblr-14237	1020	1	supra	PERSON
cblr-14237	1020	2	26	CARDINAL
cblr-14237	1020	3	38	CARDINAL
cblr-14237	1020	4	$227 billion	MONEY
cblr-14237	1021	1	treasury	ORG
cblr-14237	1021	2	ten-year	DATE
cblr-14237	1021	3	more than $3.4 trillion	MONEY
cblr-14237	1022	1	lawrence zelenak	PERSON
cblr-14237	1022	2	a half century's	DATE
cblr-14237	1022	3	24	CARDINAL
cblr-14237	1022	4	fla	GPE
cblr-14237	1024	1	51, 81–82	DATE
cblr-14237	1024	2	2020	DATE
cblr-14237	1025	1	201	CARDINAL
cblr-14237	1025	2	jonathan gruber	PERSON
cblr-14237	1025	3	1	CARDINAL
cblr-14237	1026	1	rsch	GPE
cblr-14237	1026	2	15766, 2010	DATE
cblr-14237	1026	3	years	DATE
cblr-14237	1028	1	david powell	PERSON
cblr-14237	1028	2	5	CARDINAL
cblr-14237	1029	1	j. health econ	ORG
cblr-14237	1030	1	428	CARDINAL
cblr-14237	1030	2	686	CARDINAL
cblr-14237	1030	3	columbia business law review	ORG
cblr-14237	1030	4	2024	CARDINAL
cblr-14237	1030	5	treasury	ORG
cblr-14237	1030	6	2010	DATE
cblr-14237	1030	7	the tax reform act	LAW
cblr-14237	1030	8	1986.203	CARDINAL
cblr-14237	1030	9	430–31	DATE
cblr-14237	1030	10	2019	DATE
cblr-14237	1030	11	annual	DATE
cblr-14237	1030	12	more than $13 billion	MONEY
cblr-14237	1032	1	howard gleckman	PERSON
cblr-14237	1032	2	congress	ORG
cblr-14237	1032	3	ctr	GPE
cblr-14237	1033	1	jan. 21, 2020	DATE
cblr-14237	1034	1	https://perma.cc/k2yz-97pg	NORP
cblr-14237	1034	2	paul n. van de water	PERSON
cblr-14237	1034	3	ctr	GPE
cblr-14237	1035	1	june 4, 2009	DATE
cblr-14237	1036	1	michael f. cannon	PERSON
cblr-14237	1036	2	928	CARDINAL
cblr-14237	1036	3	cato inst	PERSON
cblr-14237	1037	1	may 24	DATE
cblr-14237	1037	2	2022	CARDINAL
cblr-14237	1038	1	thomas p. miller	PERSON
cblr-14237	1038	2	nat’l rev	GPE
cblr-14237	1039	1	aug. 19, 2014	DATE
cblr-14237	1039	2	miller	ORG
cblr-14237	1039	3	american	NORP
cblr-14237	1040	1	202	CARDINAL
cblr-14237	1040	2	milton friedman	PERSON
cblr-14237	1041	1	july 30, 2001	DATE
cblr-14237	1042	1	jason furman	PERSON
cblr-14237	1042	2	27	CARDINAL
cblr-14237	1042	3	622	CARDINAL
cblr-14237	1042	4	631	CARDINAL
cblr-14237	1042	5	2008	DATE
cblr-14237	1042	6	$200 billion	MONEY
cblr-14237	1043	1	203	CARDINAL
cblr-14237	1043	2	1	CARDINAL
cblr-14237	1043	3	1984	DATE
cblr-14237	1043	4	monthly dollar	MONEY
cblr-14237	1043	5	only about 30 percent	PERCENT
cblr-14237	1044	1	furman	ORG
cblr-14237	1044	2	202	CARDINAL
cblr-14237	1044	3	629	CARDINAL
cblr-14237	1045	1	2	CARDINAL
cblr-14237	1045	2	687 than six decades	DATE
cblr-14237	1045	3	the last thirtyfive years	DATE
cblr-14237	1046	1	congress	ORG
cblr-14237	1047	1	congress	ORG
cblr-14237	1048	1	1986	DATE
cblr-14237	1049	1	congress	ORG
cblr-14237	1051	1	1	CARDINAL
cblr-14237	1051	2	nonemployee health insurance	ORG
cblr-14237	1051	3	the united states	GPE
cblr-14237	1051	4	the last four decades	DATE
cblr-14237	1052	1	1954	DATE
cblr-14237	1052	2	204	CARDINAL
cblr-14237	1052	3	200	CARDINAL
cblr-14237	1052	4	82	CARDINAL
cblr-14237	1053	1	1983	DATE
cblr-14237	1053	2	congress	ORG
cblr-14237	1053	3	1976	DATE
cblr-14237	1054	1	1983	DATE
cblr-14237	1056	1	98	CARDINAL
cblr-14237	1056	2	97	CARDINAL
cblr-14237	1057	1	65	CARDINAL
cblr-14237	1057	2	87	CARDINAL
cblr-14237	1057	3	1983	DATE
cblr-14237	1060	1	205	CARDINAL
cblr-14237	1060	2	591-8300	CARDINAL
cblr-14237	1060	3	54	DATE
cblr-14237	1060	4	1954	DATE
cblr-14237	1061	1	688	CARDINAL
cblr-14237	1061	2	columbia business law review	ORG
cblr-14237	1061	3	2024	CARDINAL
cblr-14237	1062	1	approximately 55%	PERCENT
cblr-14237	1062	2	u.s.	GPE
cblr-14237	1062	3	1987	DATE
cblr-14237	1062	4	5%	PERCENT
cblr-14237	1062	5	the 1960s	DATE
cblr-14237	1062	6	the tax reform act of	LAW
cblr-14237	1062	7	1986	DATE
cblr-14237	1062	8	206	CARDINAL
cblr-14237	1067	1	1.162-10(a	CARDINAL
cblr-14237	1070	1	208	CARDINAL
cblr-14237	1070	2	katherine keisler-starkey &	PERSON
cblr-14237	1070	3	lisa n. bunch	PERSON
cblr-14237	1070	4	u.s.	GPE
cblr-14237	1070	5	284	CARDINAL
cblr-14237	1070	6	the united states	GPE
cblr-14237	1070	7	2023	CARDINAL
cblr-14237	1070	8	3	CARDINAL
cblr-14237	1070	9	2024	CARDINAL
cblr-14237	1070	10	53.7%	PERCENT
cblr-14237	1070	11	2023	CARDINAL
cblr-14237	1070	12	54.4%	PERCENT
cblr-14237	1070	13	2022	CARDINAL
cblr-14237	1071	1	2010	DATE
cblr-14237	1071	2	between 54% and 59%	PERCENT
cblr-14237	1072	1	the late 1990s	DATE
cblr-14237	1072	2	early 2000s	DATE
cblr-14237	1072	3	approximately 65%	PERCENT
cblr-14237	1073	1	matthew rae	PERSON
cblr-14237	1073	2	daniel mcdermott	PERSON
cblr-14237	1073	3	larry levitt & gary claxton	ORG
cblr-14237	1073	4	peterson-kff	PERSON
cblr-14237	1073	5	apr.	DATE
cblr-14237	1074	1	3. 2020	CARDINAL
cblr-14237	1076	1	209	CARDINAL
cblr-14237	1078	1	99-841	CARDINAL
cblr-14237	1078	2	538	CARDINAL
cblr-14237	1078	3	1986	DATE
cblr-14237	1079	1	210	CARDINAL
cblr-14237	1079	2	213	CARDINAL
cblr-14237	1080	1	1986	DATE
cblr-14237	1080	2	7.5%	PERCENT
cblr-14237	1081	1	211	CARDINAL
cblr-14237	1081	2	84-423	CARDINAL
cblr-14237	1081	3	5	CARDINAL
cblr-14237	1081	4	1972	DATE
cblr-14237	1082	1	212	CARDINAL
cblr-14237	1082	2	the early 1960s	DATE
cblr-14237	1082	3	18	CARDINAL
cblr-14237	1083	1	11	CARDINAL
cblr-14237	1083	2	19	DATE
cblr-14237	1084	1	2	CARDINAL
cblr-14237	1084	2	689	CARDINAL
cblr-14237	1084	3	25%	PERCENT
cblr-14237	1084	4	half	CARDINAL
cblr-14237	1084	5	50%	PERCENT
cblr-14237	1084	6	senate	ORG
cblr-14237	1084	7	first	ORDINAL
cblr-14237	1084	8	1989	DATE
cblr-14237	1085	1	the next decade	DATE
cblr-14237	1085	2	congress	ORG
cblr-14237	1085	3	four	CARDINAL
cblr-14237	1085	4	1995.215 between 1995 and	DATE
cblr-14237	1085	5	congress	ORG
cblr-14237	1085	6	30%	PERCENT
cblr-14237	1085	7	80%	PERCENT
cblr-14237	1085	8	100%	PERCENT
cblr-14237	1085	9	ten-year	DATE
cblr-14237	1086	1	1998	DATE
cblr-14237	1086	2	congress	ORG
cblr-14237	1086	3	five years	DATE
cblr-14237	1086	4	1986	DATE
cblr-14237	1086	5	213	CARDINAL
cblr-14237	1088	1	99-841	CARDINAL
cblr-14237	1088	2	538–39	CARDINAL
cblr-14237	1088	3	214	CARDINAL
cblr-14237	1090	1	101	CARDINAL
cblr-14237	1090	2	1989	DATE
cblr-14237	1093	1	101-508	CARDINAL
cblr-14237	1093	2	1990	DATE
cblr-14237	1096	1	102-227	CARDINAL
cblr-14237	1096	2	1991	DATE
cblr-14237	1099	1	10366	DATE
cblr-14237	1099	2	1993	DATE
cblr-14237	1100	1	215	CARDINAL
cblr-14237	1102	1	104-7	DATE
cblr-14237	1102	2	1995	DATE
cblr-14237	1103	1	216	CARDINAL
cblr-14237	1105	1	105-277	CARDINAL
cblr-14237	1105	2	2002	DATE
cblr-14237	1105	3	1998	DATE
cblr-14237	1106	1	217	CARDINAL
cblr-14237	1106	2	2-percent	PERCENT
cblr-14237	1108	1	162(l)(5	CARDINAL
cblr-14237	1109	1	218 two	CARDINAL
cblr-14237	1112	1	third	ORDINAL
cblr-14237	1114	1	162(l)(4	ORDINAL
cblr-14237	1118	1	219	CARDINAL
cblr-14237	1119	1	104(a)(3	CARDINAL
cblr-14237	1120	1	220	CARDINAL
cblr-14237	1121	1	62(a	CARDINAL
cblr-14237	1121	2	63(b	CARDINAL
cblr-14237	1121	3	63(d	CARDINAL
cblr-14237	1122	1	690	CARDINAL
cblr-14237	1123	1	2024	CARDINAL
cblr-14237	1123	2	seventeen years	DATE
cblr-14237	1123	3	seven	CARDINAL
cblr-14237	1123	4	nonemployees.224	ORG
cblr-14237	1123	5	approximately one-tenth	CARDINAL
cblr-14237	1123	6	u.s.	GPE
cblr-14237	1123	7	1986	DATE
cblr-14237	1123	8	the u.s. department	ORG
cblr-14237	1123	9	221	CARDINAL
cblr-14237	1124	1	roth	PERSON
cblr-14237	1127	1	222	CARDINAL
cblr-14237	1127	2	two	CARDINAL
cblr-14237	1129	1	2010	DATE
cblr-14237	1131	1	111-240	CARDINAL
cblr-14237	1131	2	2042	CARDINAL
cblr-14237	1131	3	124	CARDINAL
cblr-14237	1132	1	2504	CARDINAL
cblr-14237	1132	2	2560	CARDINAL
cblr-14237	1132	3	2010	DATE
cblr-14237	1132	4	one-year	DATE
cblr-14237	1132	5	2010	DATE
cblr-14237	1132	6	oei & diane m. ring	ORG
cblr-14237	1132	7	100	CARDINAL
cblr-14237	1132	8	l. rev	PERSON
cblr-14237	1132	9	651	CARDINAL
cblr-14237	1132	10	674–77	DATE
cblr-14237	1132	11	2020	DATE
cblr-14237	1132	12	nonemployee workers	ORG
cblr-14237	1133	1	223	CARDINAL
cblr-14237	1134	1	eight	CARDINAL
cblr-14237	1134	2	congress	ORG
cblr-14237	1134	3	2010	DATE
cblr-14237	1135	1	2010	DATE
cblr-14237	1137	1	111	CARDINAL
cblr-14237	1137	2	1004(d)(2	CARDINAL
cblr-14237	1137	3	124	CARDINAL
cblr-14237	1138	1	1029	CARDINAL
cblr-14237	1138	2	1035	CARDINAL
cblr-14237	1138	3	2010	DATE
cblr-14237	1139	1	224	CARDINAL
cblr-14237	1140	1	james edward maule	PERSON
cblr-14237	1140	2	uncle sam	PERSON
cblr-14237	1140	3	31	CARDINAL
cblr-14237	1140	4	seton hall legis	ORG
cblr-14237	1141	1	j. 81	PERSON
cblr-14237	1141	2	135–36	CARDINAL
cblr-14237	1141	3	2006	DATE
cblr-14237	1142	1	225	CARDINAL
cblr-14237	1142	2	keisler-starkey & bunch	ORG
cblr-14237	1142	3	208	CARDINAL
cblr-14237	1142	4	3	CARDINAL
cblr-14237	1142	5	10.2%	PERCENT
cblr-14237	1142	6	2023	CARDINAL
cblr-14237	1142	7	10.5%	PERCENT
cblr-14237	1142	8	2022	CARDINAL
cblr-14237	1143	1	approximately $8 billion	MONEY
cblr-14237	1143	2	annually	DATE
cblr-14237	1145	1	6	CARDINAL
cblr-14237	1145	2	25	CARDINAL
cblr-14237	1146	1	226	CARDINAL
cblr-14237	1147	1	134	CARDINAL
cblr-14237	1148	1	2	CARDINAL
cblr-14237	1148	2	691	CARDINAL
cblr-14237	1148	3	u.s.	GPE
cblr-14237	1148	4	between 3% and 5%	PERCENT
cblr-14237	1148	5	annually	DATE
cblr-14237	1148	6	u.s.	GPE
cblr-14237	1150	1	2010	DATE
cblr-14237	1150	2	at least fifty	CARDINAL
cblr-14237	1150	3	227	CARDINAL
cblr-14237	1151	1	110th	ORDINAL
cblr-14237	1152	1	121–23	CARDINAL
cblr-14237	1154	1	2008	DATE
cblr-14237	1157	1	228	CARDINAL
cblr-14237	1159	1	99-841	CARDINAL
cblr-14237	1159	2	549	CARDINAL
cblr-14237	1159	3	1986	DATE
cblr-14237	1160	1	229	CARDINAL
cblr-14237	1160	2	keisler-starkey & bunch	ORG
cblr-14237	1160	3	208	CARDINAL
cblr-14237	1160	4	5	CARDINAL
cblr-14237	1160	5	2023, 2.4%	PERCENT
cblr-14237	1160	6	1.9%	PERCENT
cblr-14237	1160	7	va	GPE
cblr-14237	1162	1	230	CARDINAL
cblr-14237	1164	1	2010	DATE
cblr-14237	1164	2	march 2010	DATE
cblr-14237	1165	1	https://www.jct.gov/publications/2010/jcx-18-10	NORP
cblr-14237	1165	2	daniel j. hemel	PERSON
cblr-14237	1165	3	2017	CARDINAL
cblr-14237	1166	1	l.	PERSON
cblr-14237	1166	2	265	CARDINAL
cblr-14237	1166	3	269–70	CARDINAL
cblr-14237	1167	1	692	CARDINAL
cblr-14237	1167	2	2024	CARDINAL
cblr-14237	1168	1	up to 133%	PERCENT
cblr-14237	1169	1	2024	DATE
cblr-14237	1169	2	forty	CARDINAL
cblr-14237	1169	3	the district of columbia	GPE
cblr-14237	1170	1	231	CARDINAL
cblr-14237	1171	1	45r	DATE
cblr-14237	1172	1	aca bluebook	ORG
cblr-14237	1172	2	230	CARDINAL
cblr-14237	1172	3	26–30	CARDINAL
cblr-14237	1173	1	232	CARDINAL
cblr-14237	1175	1	asako s. moriya	PERSON
cblr-14237	1175	2	thomas m. selden &	PERSON
cblr-14237	1175	3	i. simon	PERSON
cblr-14237	1175	4	35	CARDINAL
cblr-14237	1175	5	119	CARDINAL
cblr-14237	1175	6	119	CARDINAL
cblr-14237	1175	7	2016	CARDINAL
cblr-14237	1175	8	casey b. mulligan	PERSON
cblr-14237	1175	9	34	CARDINAL
cblr-14237	1176	1	139	CARDINAL
cblr-14237	1176	2	164	CARDINAL
cblr-14237	1176	3	2020	DATE
cblr-14237	1176	4	fifty	CARDINAL
cblr-14237	1177	1	david gamage	PERSON
cblr-14237	1177	2	65	CARDINAL
cblr-14237	1177	3	669,	CARDINAL
cblr-14237	1177	4	697–98	CARDINAL
cblr-14237	1177	5	2012	DATE
cblr-14237	1178	1	233	CARDINAL
cblr-14237	1178	2	nat’l fed’n	QUANTITY
cblr-14237	1180	1	v. sebelius	PERSON
cblr-14237	1180	2	567	CARDINAL
cblr-14237	1180	3	519	CARDINAL
cblr-14237	1180	4	542	CARDINAL
cblr-14237	1180	5	2012	DATE
cblr-14237	1181	1	234	CARDINAL
cblr-14237	1181	2	laura harker & breanna sharer	ORG
cblr-14237	1181	3	medicaid	ORG
cblr-14237	1181	4	ctr	GPE
cblr-14237	1182	1	june 14, 2024	DATE
cblr-14237	1183	1	ten	CARDINAL
cblr-14237	1183	2	1.6 million	CARDINAL
cblr-14237	1183	3	medicaid	ORG
cblr-14237	1184	1	alice abreu & richard greenstein	ORG
cblr-14237	1184	2	11	CARDINAL
cblr-14237	1184	3	fla	GPE
cblr-14237	1185	1	295	CARDINAL
cblr-14237	1185	2	308	CARDINAL
cblr-14237	1185	3	2011	DATE
cblr-14237	1185	4	jasper l. cummings	PERSON
cblr-14237	1185	5	jr.	PERSON
cblr-14237	1185	6	169	CARDINAL
cblr-14237	1186	1	441	CARDINAL
cblr-14237	1186	2	oct. 19, 2020	DATE
cblr-14237	1186	3	seventy-five years	DATE
cblr-14237	1188	1	2	CARDINAL
cblr-14237	1188	2	693	CARDINAL
cblr-14237	1189	1	medicaid	ORG
cblr-14237	1189	2	between 15% and 20%	PERCENT
cblr-14237	1189	3	u.s.	GPE
cblr-14237	1189	4	american	NORP
cblr-14237	1189	5	2021	CARDINAL
cblr-14237	1189	6	up to 150%	PERCENT
cblr-14237	1189	7	two	CARDINAL
cblr-14237	1189	8	236	CARDINAL
cblr-14237	1189	9	keisler-starkey & bunch	ORG
cblr-14237	1189	10	208	CARDINAL
cblr-14237	1189	11	8	CARDINAL
cblr-14237	1189	12	237	CARDINAL
cblr-14237	1190	1	5000a(a	CARDINAL
cblr-14237	1191	1	zero	CARDINAL
cblr-14237	1193	1	5000a(c)(3)(a	CARDINAL
cblr-14237	1194	1	238	CARDINAL
cblr-14237	1195	1	36b	DATE
cblr-14237	1196	1	36b	CARDINAL
cblr-14237	1199	1	1.162(l)1t(a)(1	CARDINAL
cblr-14237	1200	1	239	CARDINAL
cblr-14237	1200	2	above 400%	PERCENT
cblr-14237	1202	1	36b(b)(3)(a)(i	CARDINAL
cblr-14237	1202	2	232	CARDINAL
cblr-14237	1202	3	687–89	DATE
cblr-14237	1202	4	oei & ring	ORG
cblr-14237	1202	5	222	CARDINAL
cblr-14237	1202	6	676–77	DATE
cblr-14237	1204	1	42 u.s.c	QUANTITY
cblr-14237	1205	1	18071	DATE
cblr-14237	1206	1	240	CARDINAL
cblr-14237	1208	1	117	CARDINAL
cblr-14237	1208	2	9661	DATE
cblr-14237	1208	3	135	CARDINAL
cblr-14237	1209	1	4, 182–83	DATE
cblr-14237	1209	2	2021	CARDINAL
cblr-14237	1209	3	2021	CARDINAL
cblr-14237	1209	4	2022	CARDINAL
cblr-14237	1210	1	2022	CARDINAL
cblr-14237	1212	1	117	CARDINAL
cblr-14237	1212	2	12001	DATE
cblr-14237	1212	3	136	CARDINAL
cblr-14237	1213	1	1818,	DATE
cblr-14237	1213	2	1905	DATE
cblr-14237	1213	3	2022	CARDINAL
cblr-14237	1214	1	2025	CARDINAL
cblr-14237	1215	1	241	CARDINAL
cblr-14237	1215	2	american	NORP
cblr-14237	1215	3	2021	CARDINAL
cblr-14237	1217	1	117	CARDINAL
cblr-14237	1217	2	9661	DATE
cblr-14237	1217	3	135	CARDINAL
cblr-14237	1218	1	4, 182–83	DATE
cblr-14237	1218	2	2021	CARDINAL
cblr-14237	1219	1	694	CARDINAL
cblr-14237	1219	2	2024	CARDINAL
cblr-14237	1220	1	insurance.242	ORG
cblr-14237	1220	2	approximately 3% to 4%	PERCENT
cblr-14237	1220	3	u.s.	GPE
cblr-14237	1220	4	congress	ORG
cblr-14237	1221	1	242	CARDINAL
cblr-14237	1222	1	104(a)(3	CARDINAL
cblr-14237	1223	1	243	CARDINAL
cblr-14237	1223	2	keisler-starkey & bunch	ORG
cblr-14237	1223	3	208	CARDINAL
cblr-14237	1223	4	2	CARDINAL
cblr-14237	1223	5	3.6%	PERCENT
cblr-14237	1223	6	4.0%	PERCENT
cblr-14237	1223	7	2022	CARDINAL
cblr-14237	1223	8	2023	CARDINAL
cblr-14237	1224	1	annual	DATE
cblr-14237	1224	2	approximately $10 to $15 billion	MONEY
cblr-14237	1226	1	6	CARDINAL
cblr-14237	1226	2	25	CARDINAL
cblr-14237	1226	3	244	CARDINAL
cblr-14237	1226	4	medicare	ORG
cblr-14237	1227	1	medicare	ORG
cblr-14237	1228	1	medicare	ORG
cblr-14237	1229	1	medicare	ORG
cblr-14237	1229	2	213	CARDINAL
cblr-14237	1232	1	medicare	ORG
cblr-14237	1232	2	at least 15%	PERCENT
cblr-14237	1235	1	annual	DATE
cblr-14237	1235	2	medicare	ORG
cblr-14237	1236	1	2024	CARDINAL
cblr-14237	1236	2	ctr	GPE
cblr-14237	1237	1	medicare & medicare serv.	ORG
cblr-14237	1238	1	oct. 12	DATE
cblr-14237	1238	2	2023	CARDINAL
cblr-14237	1240	1	2	CARDINAL
cblr-14237	1240	2	695	CARDINAL
cblr-14237	1240	3	zero	CARDINAL
cblr-14237	1240	4	congress	ORG
cblr-14237	1241	1	1954	DATE
cblr-14237	1241	2	congress	ORG
cblr-14237	1241	3	2020s	DATE
cblr-14237	1242	1	2	CARDINAL
cblr-14237	1245	1	1986	DATE
cblr-14237	1247	1	245	CARDINAL
cblr-14237	1247	2	approximately 10%	PERCENT
cblr-14237	1247	3	u.s.	GPE
cblr-14237	1248	1	keisler-starkey & bunch	ORG
cblr-14237	1248	2	208	CARDINAL
cblr-14237	1248	3	5	CARDINAL
cblr-14237	1248	4	2023	CARDINAL
cblr-14237	1248	5	10.9%	PERCENT
cblr-14237	1248	6	19 to 64 years old	DATE
cblr-14237	1249	1	246	CARDINAL
cblr-14237	1249	2	brooks, supra	ORG
cblr-14237	1249	3	174	CARDINAL
cblr-14237	1249	4	219–20	CARDINAL
cblr-14237	1249	5	zero	CARDINAL
cblr-14237	1249	6	theodore p. seto	PERSON
cblr-14237	1249	7	sande l. buhai	PERSON
cblr-14237	1249	8	154	CARDINAL
cblr-14237	1249	9	l. rev	PERSON
cblr-14237	1249	10	1053	CARDINAL
cblr-14237	1249	11	1143–44	CARDINAL
cblr-14237	1249	12	2006	DATE
cblr-14237	1249	13	zero	CARDINAL
cblr-14237	1251	1	696	CARDINAL
cblr-14237	1251	2	columbia business law review	ORG
cblr-14237	1251	3	2024	CARDINAL
cblr-14237	1253	1	cadillac	ORG
cblr-14237	1255	1	second	ORDINAL
cblr-14237	1257	1	zero	CARDINAL
cblr-14237	1257	2	u.s.	GPE
cblr-14237	1258	1	247	CARDINAL
cblr-14237	1258	2	196	CARDINAL
cblr-14237	1259	1	248	CARDINAL
cblr-14237	1259	2	anne alstott	PERSON
cblr-14237	1259	3	108	CARDINAL
cblr-14237	1260	1	l. rev	PERSON
cblr-14237	1260	2	533	CARDINAL
cblr-14237	1260	3	1995	DATE
cblr-14237	1260	4	27	CARDINAL
cblr-14237	1260	5	1023–27	CARDINAL
cblr-14237	1261	1	249	CARDINAL
cblr-14237	1261	2	brooks, supra	ORG
cblr-14237	1261	3	174	CARDINAL
cblr-14237	1261	4	208	CARDINAL
cblr-14237	1261	5	zero	CARDINAL
cblr-14237	1262	1	250	CARDINAL
cblr-14237	1263	1	63	DATE
cblr-14237	1264	1	2	CARDINAL
cblr-14237	1264	2	697	CARDINAL
cblr-14237	1265	1	1972	DATE
cblr-14237	1265	2	george mcgovern	PERSON
cblr-14237	1265	3	1,000	MONEY
cblr-14237	1265	4	approximately 33%	PERCENT
cblr-14237	1266	1	four	CARDINAL
cblr-14237	1266	2	12,000	MONEY
cblr-14237	1268	1	mcgovern	PERSON
cblr-14237	1268	2	richard nixon	PERSON
cblr-14237	1269	1	33%	PERCENT
cblr-14237	1269	2	nixon	PERSON
cblr-14237	1272	1	today	DATE
cblr-14237	1272	2	1972	DATE
cblr-14237	1273	1	zero	CARDINAL
cblr-14237	1273	2	251	CARDINAL
cblr-14237	1274	1	32	CARDINAL
cblr-14237	1275	1	252	CARDINAL
cblr-14237	1275	2	hemel	ORG
cblr-14237	1275	3	supra	PERSON
cblr-14237	1275	4	59	CARDINAL
cblr-14237	1275	5	53–54	CARDINAL
cblr-14237	1275	6	congress	ORG
cblr-14237	1276	1	253	CARDINAL
cblr-14237	1276	2	supra	PERSON
cblr-14237	1276	3	172–173	CARDINAL
cblr-14237	1277	1	254	CARDINAL
cblr-14237	1279	1	698	CARDINAL
cblr-14237	1280	1	2024	CARDINAL
cblr-14237	1283	1	december 2017	DATE
cblr-14237	1283	2	20%	PERCENT
cblr-14237	1283	3	years	DATE
cblr-14237	1283	4	january 1	DATE
cblr-14237	1283	5	2026	CARDINAL
cblr-14237	1284	1	first	ORDINAL
cblr-14237	1285	1	democrats	NORP
cblr-14237	1285	2	biden	PERSON
cblr-14237	1285	3	supra	PERSON
cblr-14237	1285	4	90	CARDINAL
cblr-14237	1285	5	5–6	CARDINAL
cblr-14237	1285	6	boris i. bittker	PERSON
cblr-14237	1285	7	canada	GPE
cblr-14237	1285	8	the royal commission	ORG
cblr-14237	1285	9	35	CARDINAL
cblr-14237	1286	1	l. rev	PERSON
cblr-14237	1286	2	637	CARDINAL
cblr-14237	1286	3	640–41	CARDINAL
cblr-14237	1286	4	1968	DATE
cblr-14237	1287	1	255	CARDINAL
cblr-14237	1288	1	alice g. abreu	PERSON
cblr-14237	1288	2	2018	DATE
cblr-14237	1288	3	51	CARDINAL
cblr-14237	1288	4	loy	PERSON
cblr-14237	1289	1	l.a. l. rev	PERSON
cblr-14237	1289	2	61	DATE
cblr-14237	1289	3	79–83	CARDINAL
cblr-14237	1289	4	2018	DATE
cblr-14237	1290	1	karen c. burke	PERSON
cblr-14237	1290	2	72	CARDINAL
cblr-14237	1291	1	551	CARDINAL
cblr-14237	1291	2	2019	DATE
cblr-14237	1292	1	michael j. graetz	PERSON
cblr-14237	1292	2	2017	CARDINAL
cblr-14237	1292	3	128	CARDINAL
cblr-14237	1292	4	l.j.	ORG
cblr-14237	1292	5	315	CARDINAL
cblr-14237	1292	6	331–34	DATE
cblr-14237	1292	7	2018	DATE
cblr-14237	1292	8	david kamin et al	PERSON
cblr-14237	1292	9	2017	CARDINAL
cblr-14237	1292	10	103	CARDINAL
cblr-14237	1293	1	l. rev	PERSON
cblr-14237	1293	2	1439	CARDINAL
cblr-14237	1293	3	2018	DATE
cblr-14237	1293	4	daniel shaviro	PERSON
cblr-14237	1293	5	1	CARDINAL
cblr-14237	1294	1	49	DATE
cblr-14237	1294	2	2018	DATE
cblr-14237	1294	3	linda sugin	PERSON
cblr-14237	1294	4	128	CARDINAL
cblr-14237	1294	5	l.j.	ORG
cblr-14237	1294	6	403	CARDINAL
cblr-14237	1294	7	415–16	DATE
cblr-14237	1294	8	2018	DATE
cblr-14237	1295	1	scott greenberg	PERSON
cblr-14237	1296	1	june 21, 2018	DATE
cblr-14237	1296	2	edward kleinbard	PERSON
cblr-14237	1296	3	congress	ORG
cblr-14237	1296	4	mar. 25,	DATE
cblr-14237	1296	5	2019	DATE
cblr-14237	1296	6	alexandra thornton	PERSON
cblr-14237	1296	7	ctr	GPE
cblr-14237	1297	1	mar. 1, 2018	DATE
cblr-14237	1299	1	2	CARDINAL
cblr-14237	1299	2	699	CARDINAL
cblr-14237	1300	1	congress	ORG
cblr-14237	1301	1	congress	ORG
cblr-14237	1303	1	first	ORDINAL
cblr-14237	1307	1	congress	ORG
cblr-14237	1307	2	256	CARDINAL
cblr-14237	1307	3	republicans	NORP
cblr-14237	1308	1	andrew lautz & arianna fano	PERSON
cblr-14237	1308	2	2025	CARDINAL
cblr-14237	1308	3	ctr	GPE
cblr-14237	1309	1	july 12,	DATE
cblr-14237	1309	2	2024	DATE
cblr-14237	1310	1	257	CARDINAL
cblr-14237	1311	1	s. 2387	PERSON
cblr-14237	1311	2	117th	CARDINAL
cblr-14237	1312	1	2	CARDINAL
cblr-14237	1312	2	2021	CARDINAL
cblr-14237	1312	3	258	CARDINAL
cblr-14237	1313	1	second	ORDINAL
cblr-14237	1315	1	700	CARDINAL
cblr-14237	1315	2	columbia business law review	ORG
cblr-14237	1316	1	2024	CARDINAL
cblr-14237	1322	1	1	CARDINAL
cblr-14237	1323	1	20%	PERCENT
cblr-14237	1327	1	259	CARDINAL
cblr-14237	1331	1	2	CARDINAL
cblr-14237	1331	2	701	CARDINAL
cblr-14237	1331	3	§	ORG
cblr-14237	1332	1	one	CARDINAL
cblr-14237	1332	2	a taxable year	DATE
cblr-14237	1332	3	less than zero	CARDINAL
cblr-14237	1332	4	the year	DATE
cblr-14237	1334	1	2018	DATE
cblr-14237	1335	1	prior-year	DATE
cblr-14237	1335	2	260 i.r.c	QUANTITY
cblr-14237	1337	1	261	CARDINAL
cblr-14237	1339	1	262 i.r.c	QUANTITY
cblr-14237	1343	1	1.199a-3(2)(ii)(h	CARDINAL
cblr-14237	1344	1	263	CARDINAL
cblr-14237	1345	1	199a(c)(4)(b	CARDINAL
cblr-14237	1346	1	264	CARDINAL
cblr-14237	1349	1	265	CARDINAL
cblr-14237	1350	1	274–281	CARDINAL
cblr-14237	1351	1	266 i.r.c	QUANTITY
cblr-14237	1355	1	1.199a-1(c)(2)(i	CARDINAL
cblr-14237	1356	1	267	CARDINAL
cblr-14237	1357	1	assn	GPE
cblr-14237	1358	1	sec	ORG
cblr-14237	1358	2	72	CARDINAL
cblr-14237	1359	1	401	CARDINAL
cblr-14237	1359	2	405	CARDINAL
cblr-14237	1359	3	2019	DATE
cblr-14237	1360	1	702	CARDINAL
cblr-14237	1360	2	columbia business law review	ORG
cblr-14237	1360	3	2024	CARDINAL
cblr-14237	1360	4	annual	DATE
cblr-14237	1362	1	20%	PERCENT
cblr-14237	1362	2	20%	PERCENT
cblr-14237	1362	3	two	CARDINAL
cblr-14237	1362	4	199a.270	CARDINAL
cblr-14237	1362	5	70,000	MONEY
cblr-14237	1362	6	30,000	MONEY
cblr-14237	1362	7	20,000	MONEY
cblr-14237	1363	1	80,000.271	MONEY
cblr-14237	1363	2	14,000	MONEY
cblr-14237	1363	3	20%	PERCENT
cblr-14237	1363	4	70,000	MONEY
cblr-14237	1363	5	10,000	MONEY
cblr-14237	1363	6	20%	PERCENT
cblr-14237	1363	7	50,000	MONEY
cblr-14237	1363	8	between $80,000	MONEY
cblr-14237	1363	9	30,000	MONEY
cblr-14237	1364	1	two	CARDINAL
cblr-14237	1364	2	2024	DATE
cblr-14237	1364	3	191,950	MONEY
cblr-14237	1364	4	383,900	MONEY
cblr-14237	1364	5	the next $50,000	MONEY
cblr-14237	1364	6	268	CARDINAL
cblr-14237	1367	1	1.199a-4(a	CARDINAL
cblr-14237	1369	1	269	CARDINAL
cblr-14237	1372	1	270	CARDINAL
cblr-14237	1373	1	199a(a	DATE
cblr-14237	1374	1	271	CARDINAL
cblr-14237	1374	2	80,000	MONEY
cblr-14237	1374	3	30,000	MONEY
cblr-14237	1374	4	minus $20,000	MONEY
cblr-14237	1376	1	63	CARDINAL
cblr-14237	1376	2	272	CARDINAL
cblr-14237	1376	3	4,000	MONEY
cblr-14237	1376	4	20%	PERCENT
cblr-14237	1376	5	20,000	MONEY
cblr-14237	1377	1	273	CARDINAL
cblr-14237	1377	2	first	ORDINAL
cblr-14237	1378	1	274	CARDINAL
cblr-14237	1379	1	2023-34	CARDINAL
cblr-14237	1379	2	3.27	CARDINAL
cblr-14237	1379	3	2023	CARDINAL
cblr-14237	1380	1	1287	CARDINAL
cblr-14237	1380	2	1293	DATE
cblr-14237	1381	1	2	CARDINAL
cblr-14237	1381	2	703 $100,000	MONEY
cblr-14237	1382	1	first	ORDINAL
cblr-14237	1383	1	one	CARDINAL
cblr-14237	1383	2	§	ORG
cblr-14237	1383	3	second	ORDINAL
cblr-14237	1383	4	§	ORG
cblr-14237	1384	1	first	ORDINAL
cblr-14237	1385	1	275	CARDINAL
cblr-14237	1386	1	david a. weisbach	PERSON
cblr-14237	1386	2	84	CARDINAL
cblr-14237	1386	3	cornell l. rev	PERSON
cblr-14237	1386	4	1627	CARDINAL
cblr-14237	1386	5	1631	DATE
cblr-14237	1386	6	1999	DATE
cblr-14237	1387	1	276	CARDINAL
cblr-14237	1387	2	199	CARDINAL
cblr-14237	1387	3	congress	ORG
cblr-14237	1387	4	§	ORG
cblr-14237	1389	1	2017	CARDINAL
cblr-14237	1389	2	the united states	GPE
cblr-14237	1391	1	277	CARDINAL
cblr-14237	1392	1	278	CARDINAL
cblr-14237	1394	1	704	CARDINAL
cblr-14237	1394	2	2024	CARDINAL
cblr-14237	1394	3	50%	PERCENT
cblr-14237	1394	4	25%	PERCENT
cblr-14237	1394	5	2.5%	PERCENT
cblr-14237	1394	6	prior years	DATE
cblr-14237	1396	1	years	DATE
cblr-14237	1396	2	december 31, 2025	DATE
cblr-14237	1397	1	congress	ORG
cblr-14237	1397	2	279	CARDINAL
cblr-14237	1397	3	first	ORDINAL
cblr-14237	1397	4	199	CARDINAL
cblr-14237	1397	5	second	ORDINAL
cblr-14237	1397	6	bob corker	PERSON
cblr-14237	1398	1	255	CARDINAL
cblr-14237	1398	2	50	DATE
cblr-14237	1398	3	$1 million	MONEY
cblr-14237	1398	4	annually	DATE
cblr-14237	1399	1	seung min kim	PERSON
cblr-14237	1399	2	dec. 18	DATE
cblr-14237	1399	3	2017	DATE
cblr-14237	1399	4	280	CARDINAL
cblr-14237	1401	1	1.199a-1(d)(2)(i	CARDINAL
cblr-14237	1402	1	281	CARDINAL
cblr-14237	1403	1	amy e. sheridan	PERSON
cblr-14237	1403	2	159	CARDINAL
cblr-14237	1403	3	657	CARDINAL
cblr-14237	1403	4	657–59	DATE
cblr-14237	1403	5	apr. 30, 2018	DATE
cblr-14237	1404	1	282	CARDINAL
cblr-14237	1407	1	283	CARDINAL
cblr-14237	1408	1	ctr	GPE
cblr-14237	1409	1	jan. 2024	DATE
cblr-14237	1409	2	2	CARDINAL
cblr-14237	1409	3	705	CARDINAL
cblr-14237	1409	4	congress	ORG
cblr-14237	1409	5	approaches.284 2.	ORG
cblr-14237	1409	6	three	CARDINAL
cblr-14237	1409	7	second	ORDINAL
cblr-14237	1410	1	congress	ORG
cblr-14237	1411	1	congress	ORG
cblr-14237	1413	1	congress	ORG
cblr-14237	1413	2	2026	CARDINAL
cblr-14237	1414	1	three	CARDINAL
cblr-14237	1415	1	congress	ORG
cblr-14237	1416	1	republican	NORP
cblr-14237	1416	2	biden	PERSON
cblr-14237	1416	3	first year	DATE
cblr-14237	1416	4	democrats	NORP
cblr-14237	1417	1	2020	DATE
cblr-14237	1417	2	joe biden	PERSON
cblr-14237	1417	3	more than $400,000	MONEY
cblr-14237	1417	4	biden administration	ORG
cblr-14237	1419	1	284	CARDINAL
cblr-14237	1419	2	jacob e. gersen	PERSON
cblr-14237	1419	3	74	CARDINAL
cblr-14237	1420	1	l. rev	PERSON
cblr-14237	1420	2	247	CARDINAL
cblr-14237	1420	3	248	CARDINAL
cblr-14237	1420	4	2007	DATE
cblr-14237	1420	5	congress	ORG
cblr-14237	1421	1	285	CARDINAL
cblr-14237	1421	2	libin zhang	PERSON
cblr-14237	1421	3	biden	PERSON
cblr-14237	1421	4	171	CARDINAL
cblr-14237	1421	5	703	CARDINAL
cblr-14237	1421	6	706	CARDINAL
cblr-14237	1421	7	2021	CARDINAL
cblr-14237	1422	1	286	CARDINAL
cblr-14237	1422	2	lucas goodman	PERSON
cblr-14237	1422	3	katherine lim	PERSON
cblr-14237	1422	4	bruce sacerdote & andrew whitten	ORG
cblr-14237	1422	5	14	CARDINAL
cblr-14237	1422	6	16 706	CARDINAL
cblr-14237	1422	7	2024	CARDINAL
cblr-14237	1422	8	2022	CARDINAL
cblr-14237	1422	9	2026	CARDINAL
cblr-14237	1422	10	first	ORDINAL
cblr-14237	1422	11	biden	PERSON
cblr-14237	1422	12	second	ORDINAL
cblr-14237	1422	13	republican	NORP
cblr-14237	1422	14	congress	ORG
cblr-14237	1423	1	the end of 2025	DATE
cblr-14237	1424	1	annually	DATE
cblr-14237	1425	1	2001	DATE
cblr-14237	1425	2	2003	DATE
cblr-14237	1425	3	bush	PERSON
cblr-14237	1426	1	118	CARDINAL
cblr-14237	1426	2	2019	DATE
cblr-14237	1429	1	287	CARDINAL
cblr-14237	1429	2	fiscal year	DATE
cblr-14237	1429	3	2022	CARDINAL
cblr-14237	1429	4	2021	CARDINAL
cblr-14237	1432	1	288	CARDINAL
cblr-14237	1432	2	4721	DATE
cblr-14237	1432	3	118th	ORDINAL
cblr-14237	1433	1	2	CARDINAL
cblr-14237	1433	2	2023	CARDINAL
cblr-14237	1433	3	s. 1706	ORG
cblr-14237	1433	4	118th	ORDINAL
cblr-14237	1434	1	2	CARDINAL
cblr-14237	1434	2	2023	CARDINAL
cblr-14237	1434	3	gary guenther	PERSON
cblr-14237	1437	1	1	CARDINAL
cblr-14237	1437	2	2024	CARDINAL
cblr-14237	1437	3	congress	ORG
cblr-14237	1437	4	2025	CARDINAL
cblr-14237	1437	5	https://crsreports.congress.gov/product/pdf/in/in12226	PERSON
cblr-14237	1438	1	289	CARDINAL
cblr-14237	1438	2	rebecca m. kysar	PERSON
cblr-14237	1438	3	159	CARDINAL
cblr-14237	1439	1	l. rev	PERSON
cblr-14237	1439	2	1007	DATE
cblr-14237	1439	3	1016	CARDINAL
cblr-14237	1439	4	2011	DATE
cblr-14237	1440	1	41	CARDINAL
cblr-14237	1440	2	2015	DATE
cblr-14237	1441	1	gary guenther	PERSON
cblr-14237	1444	1	3–4	CARDINAL
cblr-14237	1444	2	2022	CARDINAL
cblr-14237	1444	3	https://crsreports.congress.gov/product/pdf/rl/rl31181	PERSON
cblr-14237	1447	1	25c	CARDINAL
cblr-14237	1448	1	2	CARDINAL
cblr-14237	1448	2	707	CARDINAL
cblr-14237	1449	1	2012	DATE
cblr-14237	1449	2	republicans	NORP
cblr-14237	1449	3	obama	PERSON
cblr-14237	1450	1	2018	DATE
cblr-14237	1450	2	tens of millions	CARDINAL
cblr-14237	1450	3	more than 80%	PERCENT
cblr-14237	1450	4	more than 80%	PERCENT
cblr-14237	1450	5	chye-ching huang	PERSON
cblr-14237	1450	6	82%	PERCENT
cblr-14237	1450	7	bush	PERSON
cblr-14237	1450	8	ctr	GPE
cblr-14237	1451	1	jan. 3, 2013, https://www.cbpp.org/research/budget-deal-makes-permanent-82-percentof-president-bushs-tax-cuts	DATE
cblr-14237	1452	1	291	CARDINAL
cblr-14237	1452	2	284	CARDINAL
cblr-14237	1452	3	266	CARDINAL
cblr-14237	1452	4	2007	DATE
cblr-14237	1453	1	292	CARDINAL
cblr-14237	1453	2	krista m. jones-may	PERSON
cblr-14237	1453	3	twenty-percent	PERCENT
cblr-14237	1453	4	18	CARDINAL
cblr-14237	1453	5	appalachian j. l. 61	PERSON
cblr-14237	1453	6	2019	DATE
cblr-14237	1453	7	andrew l. snyder	PERSON
cblr-14237	1453	8	25	CARDINAL
cblr-14237	1453	9	fordham j. corp. & fin	ORG
cblr-14237	1454	1	l. 634–35	PERSON
cblr-14237	1455	1	293	CARDINAL
cblr-14237	1455	2	goodman et al.	ORG
cblr-14237	1455	3	286	CARDINAL
cblr-14237	1455	4	16	CARDINAL
cblr-14237	1456	1	294	CARDINAL
cblr-14237	1456	2	19	CARDINAL
cblr-14237	1456	3	233–34	CARDINAL
cblr-14237	1456	4	americans	NORP
cblr-14237	1456	5	one-fourth	CARDINAL
cblr-14237	1457	1	708	CARDINAL
cblr-14237	1457	2	2024	CARDINAL
cblr-14237	1458	1	2024	CARDINAL
cblr-14237	1458	2	republican	NORP
cblr-14237	1458	3	congress	ORG
cblr-14237	1458	4	years	DATE
cblr-14237	1458	5	congress	ORG
cblr-14237	1458	6	2026	CARDINAL
cblr-14237	1459	1	§	ORG
cblr-14237	1461	1	fourteen	CARDINAL
cblr-14237	1461	2	35%	PERCENT
cblr-14237	1461	3	21%.298	CARDINAL
cblr-14237	1461	4	295 approximately $28 billion	MONEY
cblr-14237	1461	5	$35 billion	MONEY
cblr-14237	1462	1	goodman et al.	PERSON
cblr-14237	1462	2	286	CARDINAL
cblr-14237	1462	3	16	CARDINAL
cblr-14237	1463	1	296	CARDINAL
cblr-14237	1463	2	oei & leigh osofsky	ORG
cblr-14237	1463	3	69	CARDINAL
cblr-14237	1463	4	emory l. j. 209	PERSON
cblr-14237	1463	5	234–36	CARDINAL
cblr-14237	1463	6	2019	DATE
cblr-14237	1464	1	biden	PERSON
cblr-14237	1465	1	joe biden	PERSON
cblr-14237	1465	2	2020	DATE
cblr-14237	1466	1	fed	ORG
cblr-14237	1467	1	4	CARDINAL
cblr-14237	1467	2	2020	DATE
cblr-14237	1468	1	ptp	ORG
cblr-14237	1469	1	297	CARDINAL
cblr-14237	1469	2	erica york	PERSON
cblr-14237	1469	3	donald	PERSON
cblr-14237	1470	1	sept. 10	DATE
cblr-14237	1470	2	2024	DATE
cblr-14237	1472	1	298	CARDINAL
cblr-14237	1473	1	115th	ORG
cblr-14237	1473	2	115-97	CARDINAL
cblr-14237	1473	3	20	CARDINAL
cblr-14237	1474	1	2018	DATE
cblr-14237	1476	1	2	CARDINAL
cblr-14237	1476	2	709	CARDINAL
cblr-14237	1478	1	congress	ORG
cblr-14237	1478	2	congress	ORG
cblr-14237	1478	3	dubious.302	NORP
cblr-14237	1479	1	299	CARDINAL
cblr-14237	1479	2	michael s. knoll	PERSON
cblr-14237	1479	3	162	CARDINAL
cblr-14237	1479	4	977	CARDINAL
cblr-14237	1479	5	981	CARDINAL
cblr-14237	1479	6	2019	DATE
cblr-14237	1480	1	300	CARDINAL
cblr-14237	1481	1	7704(a	DATE
cblr-14237	1482	1	301	CARDINAL
cblr-14237	1482	2	bradley t. borden	PERSON
cblr-14237	1482	3	2017	CARDINAL
cblr-14237	1482	4	71	CARDINAL
cblr-14237	1482	5	613	CARDINAL
cblr-14237	1482	6	614	CARDINAL
cblr-14237	1482	7	15	CARDINAL
cblr-14237	1482	8	2018	DATE
cblr-14237	1483	1	302 one	CARDINAL
cblr-14237	1485	1	david m. hasen	PERSON
cblr-14237	1485	2	1	CARDINAL
cblr-14237	1486	1	j. tax l. 120	PERSON
cblr-14237	1486	2	172	CARDINAL
cblr-14237	1486	3	2010	DATE
cblr-14237	1486	4	155	CARDINAL
cblr-14237	1486	5	87	DATE
cblr-14237	1488	1	299	CARDINAL
cblr-14237	1488	2	977–78	DATE
cblr-14237	1489	1	303	CARDINAL
cblr-14237	1489	2	94	CARDINAL
cblr-14237	1490	1	l. rev	PERSON
cblr-14237	1490	2	607	CARDINAL
cblr-14237	1490	3	644	CARDINAL
cblr-14237	1490	4	2017	CARDINAL
cblr-14237	1492	1	710	CARDINAL
cblr-14237	1492	2	2024	CARDINAL
cblr-14237	1493	1	304	CARDINAL
cblr-14237	1493	2	david kamin et al	PERSON
cblr-14237	1493	3	255	CARDINAL
cblr-14237	1493	4	1460–61	DATE
cblr-14237	1497	1	rev	PERSON
cblr-14237	1497	2	proc	PERSON
cblr-14237	1498	1	2019-38	DATE
cblr-14237	1498	2	2019-42	CARDINAL
cblr-14237	1499	1	942	CARDINAL
cblr-14237	1499	2	942	CARDINAL
cblr-14237	1499	3	305	CARDINAL
cblr-14237	1499	4	255	CARDINAL
cblr-14237	1499	5	49–51	CARDINAL
cblr-14237	1499	6	2018	DATE
cblr-14237	1499	7	oei & osofsky	ORG
cblr-14237	1499	8	296	CARDINAL
cblr-14237	1499	9	211–13	CARDINAL
cblr-14237	1499	10	treasury	ORG
cblr-14237	1500	1	469	CARDINAL
cblr-14237	1501	1	george k. yin	PERSON
cblr-14237	1501	2	54	CARDINAL
cblr-14237	1501	3	smu	ORG
cblr-14237	1501	4	l. rev	PERSON
cblr-14237	1501	5	209	CARDINAL
cblr-14237	1501	6	218–19	DATE
cblr-14237	1501	7	2001	DATE
cblr-14237	1502	1	306	CARDINAL
cblr-14237	1502	2	david gamage	PERSON
cblr-14237	1502	3	68	CARDINAL
cblr-14237	1502	4	355	CARDINAL
cblr-14237	1502	5	404–05	CARDINAL
cblr-14237	1502	6	2015	CARDINAL
cblr-14237	1502	7	mark p. gergen	PERSON
cblr-14237	1502	8	70	CARDINAL
cblr-14237	1502	9	1	CARDINAL
cblr-14237	1502	10	66	DATE
cblr-14237	1502	11	2016	CARDINAL
cblr-14237	1502	12	david a. weisbach	PERSON
cblr-14237	1502	13	53	CARDINAL
cblr-14237	1502	14	95	CARDINAL
cblr-14237	1502	15	123	CARDINAL
cblr-14237	1502	16	1999	DATE
cblr-14237	1503	1	307	CARDINAL
cblr-14237	1503	2	richard m. bird &	PERSON
cblr-14237	1503	3	eric m. zolt	PERSON
cblr-14237	1503	4	1	CARDINAL
cblr-14237	1504	1	j. tax l. 174	PERSON
cblr-14237	1504	2	187	CARDINAL
cblr-14237	1504	3	2010	DATE
cblr-14237	1504	4	edward d. kleinbard	PERSON
cblr-14237	1504	5	21	CARDINAL
cblr-14237	1504	6	fla	GPE
cblr-14237	1505	1	208	CARDINAL
cblr-14237	1505	2	283	CARDINAL
cblr-14237	1505	3	2017	CARDINAL
cblr-14237	1506	1	2	CARDINAL
cblr-14237	1506	2	711	CARDINAL
cblr-14237	1509	1	treasury	ORG
cblr-14237	1511	1	current-year	DATE
cblr-14237	1511	2	prior years	DATE
cblr-14237	1512	1	308	CARDINAL
cblr-14237	1512	2	sheridan	ORG
cblr-14237	1512	3	281	CARDINAL
cblr-14237	1512	4	659–60	DATE
cblr-14237	1512	5	two	CARDINAL
cblr-14237	1514	1	309	CARDINAL
cblr-14237	1514	2	sheridan, supra note	ORG
cblr-14237	1514	3	281	CARDINAL
cblr-14237	1514	4	661–62	DATE
cblr-14237	1515	1	310	CARDINAL
cblr-14237	1518	1	311	CARDINAL
cblr-14237	1518	2	supra	PERSON
cblr-14237	1518	3	306–307	CARDINAL
cblr-14237	1518	4	712	CARDINAL
cblr-14237	1519	1	2024	CARDINAL
cblr-14237	1520	1	3	CARDINAL
cblr-14237	1525	1	congress	ORG
cblr-14237	1527	1	199a(a	DATE
cblr-14237	1527	2	312	CARDINAL
cblr-14237	1529	1	11011	CARDINAL
cblr-14237	1529	2	sept. 14	DATE
cblr-14237	1529	3	2024	DATE
cblr-14237	1531	1	313	CARDINAL
cblr-14237	1532	1	sept. 26	DATE
cblr-14237	1532	2	2024	DATE
cblr-14237	1533	1	2	CARDINAL
cblr-14237	1533	2	713	CARDINAL
cblr-14237	1538	1	314	CARDINAL
cblr-14237	1538	2	glogower & kamin	ORG
cblr-14237	1538	3	14	CARDINAL
cblr-14237	1538	4	1570–71	CARDINAL