id	sid	eid	entity	type
cblr-1795	1	1	l3c spur private foundation	ORG
cblr-1795	1	2	l3c spur private foundation	ORG
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cblr-1795	6	1	irs	ORG
cblr-1795	9	1	i. introduction	PERSON
cblr-1795	11	1	243 ii	QUANTITY
cblr-1795	13	1	245	CARDINAL
cblr-1795	13	2	245	CARDINAL
cblr-1795	13	3	247	CARDINAL
cblr-1795	14	1	251	CARDINAL
cblr-1795	14	2	2013	DATE
cblr-1795	14	3	columbia law school	ORG
cblr-1795	14	4	woodrow wilson school of public & international affairs	PERSON
cblr-1795	14	5	2008	DATE
cblr-1795	14	6	princeton university	ORG
cblr-1795	15	1	barbara schatz	PERSON
cblr-1795	15	2	the columbia business law review	ORG
cblr-1795	16	1	253 iii	QUANTITY
cblr-1795	17	1	260	CARDINAL
cblr-1795	17	2	a. pri	PERSON
cblr-1795	18	1	261 1	CARDINAL
cblr-1795	20	1	262 2	CARDINAL
cblr-1795	21	1	267 3	CARDINAL
cblr-1795	22	1	irs	ORG
cblr-1795	22	2	270	CARDINAL
cblr-1795	24	1	272	CARDINAL
cblr-1795	25	1	275	CARDINAL
cblr-1795	26	1	279 i. introduction	PERSON
cblr-1795	26	2	the united states	GPE
cblr-1795	26	3	three	CARDINAL
cblr-1795	27	1	fourth	ORDINAL
cblr-1795	27	2	fourth	ORDINAL
cblr-1795	27	3	fourth	ORDINAL
cblr-1795	27	4	1	CARDINAL
cblr-1795	27	5	j. haskell murray & edward i. hwang	ORG
cblr-1795	28	1	66	CARDINAL
cblr-1795	28	2	miami l. rev	PERSON
cblr-1795	28	3	1	CARDINAL
cblr-1795	28	4	6 (2011	DATE
cblr-1795	29	1	2	CARDINAL
cblr-1795	30	1	6-7	DATE
cblr-1795	30	2	3	CARDINAL
cblr-1795	30	3	thomas kelley	PERSON
cblr-1795	30	4	84	CARDINAL
cblr-1795	30	5	l. rev	PERSON
cblr-1795	30	6	337	CARDINAL
cblr-1795	30	7	352	CARDINAL
cblr-1795	30	8	2009	DATE
cblr-1795	32	1	243no	CARDINAL
cblr-1795	33	1	fourth	ORDINAL
cblr-1795	34	1	fifty	CARDINAL
cblr-1795	39	1	nine	CARDINAL
cblr-1795	39	2	pri	ORG
cblr-1795	39	3	irs	ORG
cblr-1795	39	4	llc	GPE
cblr-1795	41	1	4	CARDINAL
cblr-1795	41	2	supra	PERSON
cblr-1795	41	3	3	CARDINAL
cblr-1795	41	4	346	CARDINAL
cblr-1795	42	1	john elkington	PERSON
cblr-1795	42	2	21st century	DATE
cblr-1795	42	3	69-70	MONEY
cblr-1795	42	4	1998	DATE
cblr-1795	43	1	5	CARDINAL
cblr-1795	43	2	woodrow & steve davis	ORG
cblr-1795	44	1	4, 2009	DATE
cblr-1795	44	2	4	DATE
cblr-1795	45	1	6	CARDINAL
cblr-1795	47	1	4-5	DATE
cblr-1795	47	2	244	CARDINAL
cblr-1795	47	3	la w	FAC
cblr-1795	47	4	vie w	PERSON
cblr-1795	48	1	2013	DATE
cblr-1795	50	1	pri	ORG
cblr-1795	52	1	first	ORDINAL
cblr-1795	52	2	pri	PERSON
cblr-1795	53	1	second	ORDINAL
cblr-1795	54	1	third	ORDINAL
cblr-1795	54	2	irs	ORG
cblr-1795	57	1	the l3c a. social sector	ORG
cblr-1795	59	1	the past two decades	DATE
cblr-1795	60	1	kelley	PERSON
cblr-1795	60	2	3	CARDINAL
cblr-1795	60	3	352	CARDINAL
cblr-1795	60	4	9	CARDINAL
cblr-1795	60	5	one-third	CARDINAL
cblr-1795	60	6	their first five years	DATE
cblr-1795	60	7	one-third	CARDINAL
cblr-1795	61	1	gene takagi &	ORG
cblr-1795	61	2	emily chan	PERSON
cblr-1795	62	1	1:242	CARDINAL
cblr-1795	62	2	245	CARDINAL
cblr-1795	66	1	13	CARDINAL
cblr-1795	66	2	18	CARDINAL
cblr-1795	67	1	today	DATE
cblr-1795	67	2	6, 2009	DATE
cblr-1795	67	3	15	CARDINAL
cblr-1795	67	4	15	DATE
cblr-1795	67	5	10	CARDINAL
cblr-1795	67	6	william foster & jeffrey bradach	PERSON
cblr-1795	69	1	rev	PERSON
cblr-1795	69	2	feb. 2005	DATE
cblr-1795	69	3	2	CARDINAL
cblr-1795	69	4	arthur wood	PERSON
cblr-1795	69	5	35	CARDINAL
cblr-1795	69	6	l. rev	PERSON
cblr-1795	69	7	45	CARDINAL
cblr-1795	69	8	45	DATE
cblr-1795	69	9	2010	DATE
cblr-1795	69	10	thirty to thirty-five percent	CARDINAL
cblr-1795	70	1	11	CARDINAL
cblr-1795	72	1	2008	DATE
cblr-1795	74	1	12	CARDINAL
cblr-1795	74	2	kelley	PERSON
cblr-1795	74	3	3	CARDINAL
cblr-1795	74	4	354	CARDINAL
cblr-1795	74	5	13	CARDINAL
cblr-1795	74	6	woodrow & davis	ORG
cblr-1795	74	7	supra	PERSON
cblr-1795	74	8	5	CARDINAL
cblr-1795	74	9	4	CARDINAL
cblr-1795	74	10	14	CARDINAL
cblr-1795	75	1	2013	DATE
cblr-1795	76	1	robert lang	PERSON
cblr-1795	76	2	marcus owners	ORG
cblr-1795	76	3	irs	ORG
cblr-1795	76	4	arthur wood	PERSON
cblr-1795	76	5	7	CARDINAL
cblr-1795	77	1	vermont	GPE
cblr-1795	77	2	first	ORDINAL
cblr-1795	77	3	april 2008.18	DATE
cblr-1795	77	4	eight	CARDINAL
cblr-1795	77	5	illinois	GPE
cblr-1795	77	6	louisiana	GPE
cblr-1795	77	7	maine	GPE
cblr-1795	77	8	michigan	GPE
cblr-1795	77	9	north carolina	GPE
cblr-1795	77	10	utah	GPE
cblr-1795	77	11	wyoming	GPE
cblr-1795	77	12	rhode island	GPE
cblr-1795	77	13	9 two	CARDINAL
cblr-1795	78	1	kelley	PERSON
cblr-1795	78	2	3	CARDINAL
cblr-1795	78	3	354	CARDINAL
cblr-1795	79	1	16	CARDINAL
cblr-1795	80	1	robert r. keatinge	PERSON
cblr-1795	80	2	42	CARDINAL
cblr-1795	80	3	l. rev	PERSON
cblr-1795	80	4	553	CARDINAL
cblr-1795	80	5	579	CARDINAL
cblr-1795	80	6	583	CARDINAL
cblr-1795	80	7	2009	DATE
cblr-1795	80	8	e. fei	PERSON
cblr-1795	80	9	22	CARDINAL
cblr-1795	80	10	37	CARDINAL
cblr-1795	80	11	37	CARDINAL
cblr-1795	80	12	2011	DATE
cblr-1795	81	1	the united kingdom	GPE
cblr-1795	81	2	belgium	GPE
cblr-1795	81	3	france	GPE
cblr-1795	82	1	linda 0	PERSON
cblr-1795	83	1	smiddy	PERSON
cblr-1795	83	2	the vermont l3c & other	ORG
cblr-1795	83	3	35	CARDINAL
cblr-1795	83	4	l. rev	PERSON
cblr-1795	83	5	3	CARDINAL
cblr-1795	83	6	3	DATE
cblr-1795	83	7	2010	DATE
cblr-1795	84	1	17	CARDINAL
cblr-1795	84	2	robert lang &	PERSON
cblr-1795	84	3	elizabeth carrott minnigh	PERSON
cblr-1795	84	4	35	CARDINAL
cblr-1795	84	5	l. rev	PERSON
cblr-1795	84	6	15	CARDINAL
cblr-1795	84	7	19-20	CARDINAL
cblr-1795	84	8	2010	DATE
cblr-1795	85	1	18	CARDINAL
cblr-1795	85	2	vt	GPE
cblr-1795	86	1	http://www.sec.state.vt.us/corps/dobiz/llc/lc_13c.htm	PERSON
cblr-1795	86	2	mar. 22, 2013	DATE
cblr-1795	87	1	19	CARDINAL
cblr-1795	87	2	805	CARDINAL
cblr-1795	90	1	ann	PERSON
cblr-1795	91	1	180/1-26	CARDINAL
cblr-1795	91	2	la	GPE
cblr-1795	92	1	ann	PERSON
cblr-1795	93	1	12:1302	CARDINAL
cblr-1795	93	2	2012	DATE
cblr-1795	95	1	ann	PERSON
cblr-1795	97	1	1611	DATE
cblr-1795	97	2	2012	DATE
cblr-1795	98	1	mich	GPE
cblr-1795	100	1	west 2012	DATE
cblr-1795	100	2	n.c.	GPE
cblr-1795	101	1	ann	PERSON
cblr-1795	102	1	57c2-01(d	CARDINAL
cblr-1795	102	2	west 2013	DATE
cblr-1795	102	3	r.i. gen.	PERSON
cblr-1795	103	1	7-16-76	CARDINAL
cblr-1795	103	2	utah	GPE
cblr-1795	103	3	ann	ORG
cblr-1795	104	1	48	CARDINAL
cblr-1795	104	2	wyo.	GPE
cblr-1795	105	1	ann	PERSON
cblr-1795	106	1	17-29-102(a)(ix	TIME
cblr-1795	106	2	west 2012	DATE
cblr-1795	110	1	247	CARDINAL
cblr-1795	110	2	columbia business law review indian	ORG
cblr-1795	110	3	over a dozen	CARDINAL
cblr-1795	111	1	one	CARDINAL
cblr-1795	111	2	the united states	GPE
cblr-1795	111	3	l3c legislation.22	PERSON
cblr-1795	111	4	3	CARDINAL
cblr-1795	111	5	two	CARDINAL
cblr-1795	113	1	25	CARDINAL
cblr-1795	113	2	llc	ORG
cblr-1795	113	3	20	CARDINAL
cblr-1795	113	4	indian	NORP
cblr-1795	113	5	the ogala sioux	ORG
cblr-1795	113	6	indian	NORP
cblr-1795	114	1	elizabeth schmidt	PERSON
cblr-1795	114	2	vermont	GPE
cblr-1795	114	3	35	CARDINAL
cblr-1795	114	4	l. rev	PERSON
cblr-1795	114	5	163	CARDINAL
cblr-1795	114	6	163	CARDINAL
cblr-1795	114	7	2010	DATE
cblr-1795	115	1	21	CARDINAL
cblr-1795	115	2	daniel kleinberger	PERSON
cblr-1795	115	3	35	CARDINAL
cblr-1795	115	4	j. corp.	ORG
cblr-1795	115	5	l. 879	PERSON
cblr-1795	115	6	881	CARDINAL
cblr-1795	115	7	2010	DATE
cblr-1795	116	1	22	CARDINAL
cblr-1795	116	2	woodrow & davis	ORG
cblr-1795	116	3	supra	PERSON
cblr-1795	116	4	5	CARDINAL
cblr-1795	116	5	5	CARDINAL
cblr-1795	117	1	u.s.	GPE
cblr-1795	118	1	mark r. krogstad	PERSON
cblr-1795	118	2	north dakota	GPE
cblr-1795	118	3	86	CARDINAL
cblr-1795	118	4	n.d. l. rev	PERSON
cblr-1795	118	5	535	CARDINAL
cblr-1795	118	6	547	CARDINAL
cblr-1795	118	7	2010	DATE
cblr-1795	119	1	23	CARDINAL
cblr-1795	119	2	kelley	PERSON
cblr-1795	119	3	3	CARDINAL
cblr-1795	119	4	370	CARDINAL
cblr-1795	119	5	bayona & ken milani	ORG
cblr-1795	119	6	86	CARDINAL
cblr-1795	120	1	66	CARDINAL
cblr-1795	120	2	67	CARDINAL
cblr-1795	120	3	2011	DATE
cblr-1795	121	1	24	CARDINAL
cblr-1795	121	2	lang & minnigh	ORG
cblr-1795	121	3	17	CARDINAL
cblr-1795	121	4	21	CARDINAL
cblr-1795	121	5	25	CARDINAL
cblr-1795	121	6	bayona & milani	ORG
cblr-1795	121	7	supra	PERSON
cblr-1795	121	8	23	CARDINAL
cblr-1795	121	9	67	CARDINAL
cblr-1795	121	10	26	CARDINAL
cblr-1795	121	11	dana brakman	PERSON
cblr-1795	121	12	85	CARDINAL
cblr-1795	121	13	l. rev	PERSON
cblr-1795	121	14	619	CARDINAL
cblr-1795	121	15	621	CARDINAL
cblr-1795	121	16	2010	DATE
cblr-1795	122	1	248	CARDINAL
cblr-1795	123	1	2013	DATE
cblr-1795	123	2	the vermont l3c	FAC
cblr-1795	124	1	29	CARDINAL
cblr-1795	125	1	vermont	GPE
cblr-1795	125	2	one	CARDINAL
cblr-1795	125	3	1986	DATE
cblr-1795	125	4	26	CARDINAL
cblr-1795	128	1	one	CARDINAL
cblr-1795	128	2	27	CARDINAL
cblr-1795	128	3	vt	GPE
cblr-1795	129	1	ann	PERSON
cblr-1795	131	1	11	CARDINAL
cblr-1795	131	2	3023(a)(6	CARDINAL
cblr-1795	131	3	west 2012	DATE
cblr-1795	132	1	805	CARDINAL
cblr-1795	135	1	ann	PERSON
cblr-1795	136	1	180/1-26(b	CARDINAL
cblr-1795	136	2	west 2013	DATE
cblr-1795	138	1	28	CARDINAL
cblr-1795	138	2	vt	GPE
cblr-1795	139	1	ann	PERSON
cblr-1795	141	1	11	CARDINAL
cblr-1795	141	2	west 2012	DATE
cblr-1795	142	1	13c	CARDINAL
cblr-1795	142	2	utah	GPE
cblr-1795	142	3	ann	ORG
cblr-1795	143	1	48-2c-106(8	CARDINAL
cblr-1795	143	2	west 2012	DATE
cblr-1795	143	3	l3c' or	ORG
cblr-1795	143	4	'13c	DATE
cblr-1795	144	1	29	CARDINAL
cblr-1795	144	2	irs	ORG
cblr-1795	147	1	dev.	PERSON
cblr-1795	147	2	mar. 23, 2013	DATE
cblr-1795	149	1	1:242	CARDINAL
cblr-1795	149	2	section 170(c)(2)(d	LAW
cblr-1795	149	3	1986	DATE
cblr-1795	149	4	26	CARDINAL
cblr-1795	150	1	170(c)(2)(d	CARDINAL
cblr-1795	151	1	30	CARDINAL
cblr-1795	152	1	31	CARDINAL
cblr-1795	152	2	investment.33	NORP
cblr-1795	152	3	over 250	CARDINAL
cblr-1795	153	1	34	CARDINAL
cblr-1795	154	1	35	CARDINAL
cblr-1795	154	2	1	CARDINAL
cblr-1795	154	3	2	CARDINAL
cblr-1795	154	4	3	CARDINAL
cblr-1795	154	5	one	CARDINAL
cblr-1795	154	6	maine	GPE
cblr-1795	154	7	30	CARDINAL
cblr-1795	155	1	ann	PERSON
cblr-1795	157	1	11	CARDINAL
cblr-1795	157	2	west 2012	DATE
cblr-1795	158	1	31	CARDINAL
cblr-1795	158	2	dana brakman	PERSON
cblr-1795	158	3	35	CARDINAL
cblr-1795	158	4	l. rev	PERSON
cblr-1795	158	5	105	CARDINAL
cblr-1795	158	6	109	CARDINAL
cblr-1795	158	7	2010	DATE
cblr-1795	159	1	32	CARDINAL
cblr-1795	161	1	llc	GPE
cblr-1795	162	1	carter g. bishop	PERSON
cblr-1795	162	2	63	CARDINAL
cblr-1795	163	1	l. rev	PERSON
cblr-1795	163	2	243	CARDINAL
cblr-1795	163	3	249	CARDINAL
cblr-1795	163	4	2010	DATE
cblr-1795	164	1	33	CARDINAL
cblr-1795	164	2	lang & minnigh	ORG
cblr-1795	164	3	17	CARDINAL
cblr-1795	164	4	16-17	DATE
cblr-1795	165	1	34	CARDINAL
cblr-1795	165	2	schmidt	PERSON
cblr-1795	165	3	supra	PERSON
cblr-1795	165	4	20	CARDINAL
cblr-1795	165	5	192	CARDINAL
cblr-1795	165	6	35	CARDINAL
cblr-1795	166	1	177	CARDINAL
cblr-1795	167	1	36	CARDINAL
cblr-1795	167	2	tom moody	PERSON
cblr-1795	167	3	rachlin martin pllc	PERSON
cblr-1795	167	4	3	CARDINAL
cblr-1795	167	5	2010	DATE
cblr-1795	168	1	37	CARDINAL
cblr-1795	168	2	bayona & milani	ORG
cblr-1795	168	3	supra	PERSON
cblr-1795	168	4	23	CARDINAL
cblr-1795	168	5	69	CARDINAL
cblr-1795	169	1	250	CARDINAL
cblr-1795	169	2	la w	FAC
cblr-1795	169	3	vie w	PERSON
cblr-1795	170	1	2013	DATE
cblr-1795	171	1	38	CARDINAL
cblr-1795	173	1	return.39 c. tiered	FAC
cblr-1795	176	1	three	CARDINAL
cblr-1795	177	1	38	CARDINAL
cblr-1795	177	2	bayona & milani	ORG
cblr-1795	177	3	supra	PERSON
cblr-1795	177	4	23	CARDINAL
cblr-1795	177	5	69	CARDINAL
cblr-1795	177	6	39	CARDINAL
cblr-1795	177	7	schmidt	PERSON
cblr-1795	177	8	supra	PERSON
cblr-1795	177	9	20	CARDINAL
cblr-1795	177	10	180	CARDINAL
cblr-1795	177	11	40	CARDINAL
cblr-1795	178	1	marcus s. owens	PERSON
cblr-1795	178	2	caplin & drysdale	ORG
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cblr-1795	182	2	bayona & milani	ORG
cblr-1795	182	3	supra	PERSON
cblr-1795	182	4	23	CARDINAL
cblr-1795	182	5	68	CARDINAL
cblr-1795	183	1	42	CARDINAL
cblr-1795	184	1	69	DATE
cblr-1795	185	1	251	CARDINAL
cblr-1795	186	1	pri capital	ORG
cblr-1795	186	2	3	CARDINAL
cblr-1795	187	1	l3c	PERSON
cblr-1795	187	2	pri	ORG
cblr-1795	188	1	5 43 bayona & milani	MONEY
cblr-1795	188	2	supra	PERSON
cblr-1795	188	3	23	CARDINAL
cblr-1795	188	4	69	CARDINAL
cblr-1795	188	5	44	CARDINAL
cblr-1795	190	1	dodge	ORG
cblr-1795	190	2	ford motor co.	ORG
cblr-1795	190	3	170	CARDINAL
cblr-1795	190	4	668	CARDINAL
cblr-1795	190	5	1919	DATE
cblr-1795	192	1	zero	CARDINAL
cblr-1795	192	2	6%	PERCENT
cblr-1795	193	1	6%	PERCENT
cblr-1795	194	1	50%	PERCENT
cblr-1795	194	2	first	ORDINAL
cblr-1795	194	3	1%	PERCENT
cblr-1795	194	4	6%	PERCENT
cblr-1795	194	5	the 5%	PERCENT
cblr-1795	194	6	11%	PERCENT
cblr-1795	195	1	lang & minnigh	ORG
cblr-1795	195	2	17	CARDINAL
cblr-1795	195	3	18	CARDINAL
cblr-1795	195	4	45	CARDINAL
cblr-1795	195	5	bayona & milani	ORG
cblr-1795	195	6	supra	PERSON
cblr-1795	195	7	23	CARDINAL
cblr-1795	195	8	69	DATE
cblr-1795	198	1	12	CARDINAL
cblr-1795	199	1	2901-2908	CARDINAL
cblr-1795	199	2	2012	DATE
cblr-1795	200	1	252	CARDINAL
cblr-1795	200	2	la w	FAC
cblr-1795	200	3	vie w	PERSON
cblr-1795	201	1	2013	DATE
cblr-1795	201	2	llc	GPE
cblr-1795	202	1	1	CARDINAL
cblr-1795	202	2	2	CARDINAL
cblr-1795	202	3	two	CARDINAL
cblr-1795	202	4	9	CARDINAL
cblr-1795	202	5	1	CARDINAL
cblr-1795	202	6	46 one	CARDINAL
cblr-1795	204	1	llc	GPE
cblr-1795	205	1	supra	PERSON
cblr-1795	205	2	32	CARDINAL
cblr-1795	205	3	246	CARDINAL
cblr-1795	206	1	47	CARDINAL
cblr-1795	206	2	pri	ORG
cblr-1795	207	1	cody vitello	PERSON
cblr-1795	207	2	23	CARDINAL
cblr-1795	208	1	consumer l. rev	PERSON
cblr-1795	208	2	565	CARDINAL
cblr-1795	208	3	572-73	CARDINAL
cblr-1795	208	4	2011	DATE
cblr-1795	209	1	48	CARDINAL
cblr-1795	210	1	2011	DATE
cblr-1795	211	1	49	DATE
cblr-1795	211	2	50	CARDINAL
cblr-1795	212	1	51	CARDINAL
cblr-1795	212	2	170(a)-(b	CARDINAL
cblr-1795	214	1	253	CARDINAL
cblr-1795	214	2	ten percent	PERCENT
cblr-1795	214	3	3	CARDINAL
cblr-1795	214	4	diversification.54	GPE
cblr-1795	215	1	5	CARDINAL
cblr-1795	215	2	ten percent	PERCENT
cblr-1795	215	3	6	CARDINAL
cblr-1795	215	4	thirty percent	PERCENT
cblr-1795	216	1	irs	ORG
cblr-1795	216	2	twenty-five percent	PERCENT
cblr-1795	216	3	fifty percent	PERCENT
cblr-1795	216	4	investment.59	ORG
cblr-1795	217	1	ten percent	PERCENT
cblr-1795	217	2	0	CARDINAL
cblr-1795	219	1	53	CARDINAL
cblr-1795	220	1	54	CARDINAL
cblr-1795	222	1	53.4944-1(a)(2)(i	CARDINAL
cblr-1795	222	2	2012	DATE
cblr-1795	223	1	55	CARDINAL
cblr-1795	225	1	2011	DATE
cblr-1795	226	1	57	CARDINAL
cblr-1795	226	2	supra	PERSON
cblr-1795	226	3	32	CARDINAL
cblr-1795	226	4	256	CARDINAL
cblr-1795	226	5	58	CARDINAL
cblr-1795	227	1	4944(b)(1	CARDINAL
cblr-1795	227	2	2011	DATE
cblr-1795	228	1	59	CARDINAL
cblr-1795	228	2	supra	PERSON
cblr-1795	228	3	32	CARDINAL
cblr-1795	228	4	257	CARDINAL
cblr-1795	228	5	60	CARDINAL
cblr-1795	229	1	4944(a)(2	CARDINAL
cblr-1795	229	2	2011	DATE
cblr-1795	230	1	254	CARDINAL
cblr-1795	230	2	la w	FAC
cblr-1795	230	3	vie w	PERSON
cblr-1795	232	1	2013	DATE
cblr-1795	232	2	five percent	PERCENT
cblr-1795	232	3	congress	ORG
cblr-1795	233	1	62	CARDINAL
cblr-1795	234	1	4	CARDINAL
cblr-1795	234	2	1	CARDINAL
cblr-1795	234	3	one	CARDINAL
cblr-1795	234	4	section 170(c)(2)(b);s	LAW
cblr-1795	234	5	2	CARDINAL
cblr-1795	234	6	3	CARDINAL
cblr-1795	235	1	7	CARDINAL
cblr-1795	236	1	zero	CARDINAL
cblr-1795	236	2	61 i.r.c	QUANTITY
cblr-1795	237	1	4944(b)(2	MONEY
cblr-1795	237	2	2011	DATE
cblr-1795	238	1	62	CARDINAL
cblr-1795	238	2	supra	PERSON
cblr-1795	238	3	32	CARDINAL
cblr-1795	238	4	255	CARDINAL
cblr-1795	240	1	91-413	CARDINAL
cblr-1795	240	2	31	CARDINAL
cblr-1795	240	3	1969	DATE
cblr-1795	242	1	91-552	CARDINAL
cblr-1795	242	2	45	CARDINAL
cblr-1795	242	3	1969	DATE
cblr-1795	243	1	63	CARDINAL
cblr-1795	243	2	rebecca h.	PERSON
cblr-1795	243	3	pri	ORG
cblr-1795	243	4	19	CARDINAL
cblr-1795	243	5	ohio	GPE
cblr-1795	244	1	l.j	PERSON
cblr-1795	244	2	137	CARDINAL
cblr-1795	244	3	138	CARDINAL
cblr-1795	244	4	2009	DATE
cblr-1795	245	1	64	CARDINAL
cblr-1795	246	1	d.	NORP
cblr-1795	246	2	pri	ORG
cblr-1795	249	1	53.4944-3(a)(2)(iii	CARDINAL
cblr-1795	249	2	2012	DATE
cblr-1795	250	1	65	CARDINAL
cblr-1795	251	1	2011	DATE
cblr-1795	254	1	53.4944-3(a)(1)(i	CARDINAL
cblr-1795	254	2	2012	DATE
cblr-1795	258	1	53.4944-3(a)(2)(i	CARDINAL
cblr-1795	258	2	2012	DATE
cblr-1795	259	1	66	CARDINAL
cblr-1795	260	1	2011	DATE
cblr-1795	263	1	53.4944-3(a)(1)(ii	CARDINAL
cblr-1795	263	2	2012	DATE
cblr-1795	264	1	67	CARDINAL
cblr-1795	266	1	53.4944-3(a)(1)(iii	CARDINAL
cblr-1795	266	2	2012	DATE
cblr-1795	268	1	255	CARDINAL
cblr-1795	268	2	pri	ORG
cblr-1795	269	1	at least five percent	PERCENT
cblr-1795	269	2	each year	DATE
cblr-1795	269	3	0	CARDINAL
cblr-1795	269	4	pri	ORG
cblr-1795	269	5	pri	ORG
cblr-1795	270	1	pri	ORG
cblr-1795	270	2	pri	ORG
cblr-1795	270	3	pri	ORG
cblr-1795	270	4	1	CARDINAL
cblr-1795	270	5	pri	ORG
cblr-1795	270	6	68	CARDINAL
cblr-1795	270	7	benjamin n. feit	PERSON
cblr-1795	270	8	irs	ORG
cblr-1795	270	9	23	CARDINAL
cblr-1795	270	10	3	CARDINAL
cblr-1795	270	11	5	CARDINAL
cblr-1795	271	1	69	CARDINAL
cblr-1795	272	1	4942(j)(3	CARDINAL
cblr-1795	272	2	2011	DATE
cblr-1795	273	1	70	CARDINAL
cblr-1795	275	1	2011	DATE
cblr-1795	276	1	71	CARDINAL
cblr-1795	276	2	63	DATE
cblr-1795	276	3	139	CARDINAL
cblr-1795	276	4	72	CARDINAL
cblr-1795	277	1	4945(d	MONEY
cblr-1795	277	2	2011	DATE
cblr-1795	278	1	73	CARDINAL
cblr-1795	281	1	53.4945-4(a)(2	CARDINAL
cblr-1795	281	2	2012	DATE
cblr-1795	282	1	256	CARDINAL
cblr-1795	282	2	2013	DATE
cblr-1795	282	3	2	CARDINAL
cblr-1795	282	4	3	CARDINAL
cblr-1795	282	5	irs	ORG
cblr-1795	282	6	4	CARDINAL
cblr-1795	282	7	ten percent	PERCENT
cblr-1795	282	8	irs	ORG
cblr-1795	283	1	more than twenty percent	PERCENT
cblr-1795	283	2	more than twenty percent	PERCENT
cblr-1795	284	1	200 percent	PERCENT
cblr-1795	286	1	nearly 80,000	CARDINAL
cblr-1795	286	2	the united sates	GPE
cblr-1795	286	3	only about five percent	PERCENT
cblr-1795	286	4	0 74 i.r.c	QUANTITY
cblr-1795	287	1	2011	DATE
cblr-1795	288	1	75	CARDINAL
cblr-1795	290	1	53.4943-10(b	CARDINAL
cblr-1795	290	2	2012	DATE
cblr-1795	291	1	76	CARDINAL
cblr-1795	292	1	4943(a)(1	CARDINAL
cblr-1795	292	2	2011	DATE
cblr-1795	295	1	79	CARDINAL
cblr-1795	295	2	j. william callison & allan w. vestal	ORG
cblr-1795	295	3	35	CARDINAL
cblr-1795	295	4	l. rev	PERSON
cblr-1795	295	5	273	CARDINAL
cblr-1795	295	6	278	CARDINAL
cblr-1795	295	7	2010	DATE
cblr-1795	296	1	80	CARDINAL
cblr-1795	296	2	woodrow & davis	ORG
cblr-1795	296	3	supra	PERSON
cblr-1795	296	4	5	CARDINAL
cblr-1795	296	5	4	CARDINAL
cblr-1795	296	6	one	CARDINAL
cblr-1795	296	7	eight percent	PERCENT
cblr-1795	297	1	luther m. ragin jr.	PERSON
cblr-1795	297	2	35	CARDINAL
cblr-1795	297	3	l. rev	PERSON
cblr-1795	297	4	53	CARDINAL
cblr-1795	297	5	54	DATE
cblr-1795	297	6	2010	DATE
cblr-1795	299	1	257no	ORG
cblr-1795	300	1	1:242	CARDINAL
cblr-1795	300	2	258	CARDINAL
cblr-1795	301	1	2013	DATE
cblr-1795	301	2	the 1960s	DATE
cblr-1795	301	3	irs	ORG
cblr-1795	301	4	today	DATE
cblr-1795	302	1	irs	ORG
cblr-1795	302	2	irs	ORG
cblr-1795	302	3	counsel.85	PERSON
cblr-1795	302	4	up to eighteen months	DATE
cblr-1795	302	5	81	CARDINAL
cblr-1795	302	6	kelley	PERSON
cblr-1795	302	7	supra	PERSON
cblr-1795	302	8	3	CARDINAL
cblr-1795	302	9	357	CARDINAL
cblr-1795	303	1	82	CARDINAL
cblr-1795	304	1	one	CARDINAL
cblr-1795	305	1	supra	PERSON
cblr-1795	305	2	80	CARDINAL
cblr-1795	305	3	56	CARDINAL
cblr-1795	305	4	84	CARDINAL
cblr-1795	305	5	kelley	PERSON
cblr-1795	305	6	supra	PERSON
cblr-1795	305	7	3	CARDINAL
cblr-1795	305	8	356	CARDINAL
cblr-1795	307	1	supra	PERSON
cblr-1795	307	2	80	CARDINAL
cblr-1795	307	3	56	CARDINAL
cblr-1795	308	1	85	CARDINAL
cblr-1795	308	2	irs	ORG
cblr-1795	309	1	supra	PERSON
cblr-1795	309	2	68	CARDINAL
cblr-1795	309	3	4	CARDINAL
cblr-1795	310	1	irs	ORG
cblr-1795	311	1	minnigh & lang	ORG
cblr-1795	311	2	supra	PERSON
cblr-1795	311	3	17	CARDINAL
cblr-1795	311	4	22	CARDINAL
cblr-1795	312	1	marc owens	PERSON
cblr-1795	312	2	irs	ORG
cblr-1795	312	3	irs	ORG
cblr-1795	314	1	8,700	MONEY
cblr-1795	314	2	irs	ORG
cblr-1795	314	3	100,000	MONEY
cblr-1795	314	4	fees.8 6	DATE
cblr-1795	314	5	irs	ORG
cblr-1795	314	6	pri	ORG
cblr-1795	316	1	irs	ORG
cblr-1795	319	1	irs	ORG
cblr-1795	319	2	86	CARDINAL
cblr-1795	319	3	minnigh & lang	ORG
cblr-1795	319	4	supra	PERSON
cblr-1795	319	5	17	CARDINAL
cblr-1795	319	6	24	CARDINAL
cblr-1795	320	1	87	CARDINAL
cblr-1795	320	2	kelley	PERSON
cblr-1795	320	3	supra	PERSON
cblr-1795	320	4	3	CARDINAL
cblr-1795	320	5	356	CARDINAL
cblr-1795	321	1	id. l3c	PERSON
cblr-1795	321	2	irs	ORG
cblr-1795	322	1	minnigh & lang	ORG
cblr-1795	322	2	supra	PERSON
cblr-1795	322	3	17	CARDINAL
cblr-1795	322	4	22	DATE
cblr-1795	322	5	irs	ORG
cblr-1795	323	1	89	CARDINAL
cblr-1795	324	1	cassady v. brewer &	PERSON
cblr-1795	324	2	michael j. rhim	PERSON
cblr-1795	324	3	the "l3c	PRODUCT
cblr-1795	324	4	21	CARDINAL
cblr-1795	324	5	11	CARDINAL
cblr-1795	324	6	12	DATE
cblr-1795	324	7	2009	DATE
cblr-1795	325	1	90	CARDINAL
cblr-1795	325	2	one	CARDINAL
cblr-1795	326	1	john tyler	PERSON
cblr-1795	326	2	two	CARDINAL
cblr-1795	326	3	35	CARDINAL
cblr-1795	326	4	l. rev	PERSON
cblr-1795	326	5	117	CARDINAL
cblr-1795	326	6	122	CARDINAL
cblr-1795	326	7	2010	DATE
cblr-1795	328	1	91	CARDINAL
cblr-1795	328	2	3 (2008	DATE
cblr-1795	331	1	259	CARDINAL
cblr-1795	335	1	treasury	ORG
cblr-1795	335	2	irs	ORG
cblr-1795	335	3	irs	ORG
cblr-1795	335	4	principle9	PERSON
cblr-1795	335	5	92	CARDINAL
cblr-1795	335	6	kelley	PERSON
cblr-1795	335	7	supra	PERSON
cblr-1795	335	8	3	CARDINAL
cblr-1795	335	9	373	CARDINAL
cblr-1795	336	1	93	CARDINAL
cblr-1795	337	1	kelley	PERSON
cblr-1795	337	2	3	CARDINAL
cblr-1795	337	3	371	CARDINAL
cblr-1795	338	1	millions	CARDINAL
cblr-1795	340	1	schmidt	PERSON
cblr-1795	340	2	20	CARDINAL
cblr-1795	340	3	183	CARDINAL
cblr-1795	342	1	187	CARDINAL
cblr-1795	344	1	94	CARDINAL
cblr-1795	344	2	supra	PERSON
cblr-1795	344	3	32	CARDINAL
cblr-1795	344	4	261	CARDINAL
cblr-1795	344	5	95	CARDINAL
cblr-1795	345	1	85	CARDINAL
cblr-1795	345	2	274	CARDINAL
cblr-1795	345	3	281	CARDINAL
cblr-1795	345	4	1985	DATE
cblr-1795	345	5	260	CARDINAL
cblr-1795	346	1	la w	FAC
cblr-1795	346	2	vie w	PERSON
cblr-1795	348	1	2013	DATE
cblr-1795	348	2	pri	ORG
cblr-1795	349	1	daniel kleinberger	PERSON
cblr-1795	350	1	6	CARDINAL
cblr-1795	350	2	pri	ORG
cblr-1795	350	3	irs	ORG
cblr-1795	350	4	pri	ORG
cblr-1795	352	1	a. pri	PERSON
cblr-1795	352	2	three	CARDINAL
cblr-1795	352	3	1	CARDINAL
cblr-1795	352	4	one	CARDINAL
cblr-1795	352	5	section 170(c)(2)(b);9 7	LAW
cblr-1795	352	6	2	CARDINAL
cblr-1795	352	7	3	CARDINAL
cblr-1795	353	1	100	CARDINAL
cblr-1795	353	2	irs	ORG
cblr-1795	354	1	first	ORDINAL
cblr-1795	354	2	two	CARDINAL
cblr-1795	354	3	third	ORDINAL
cblr-1795	354	4	pri	ORG
cblr-1795	354	5	quoting hanover bank	ORG
cblr-1795	354	6	369	CARDINAL
cblr-1795	354	7	672	CARDINAL
cblr-1795	354	8	686-87	CARDINAL
cblr-1795	354	9	1962	DATE
cblr-1795	355	1	96	CARDINAL
cblr-1795	355	2	kleinberger	GPE
cblr-1795	355	3	supra	PERSON
cblr-1795	355	4	21	CARDINAL
cblr-1795	355	5	899	CARDINAL
cblr-1795	355	6	97	CARDINAL
cblr-1795	356	1	2011	DATE
cblr-1795	359	1	53.4944-3(a)(1)(i	CARDINAL
cblr-1795	359	2	2012	DATE
cblr-1795	360	1	98	CARDINAL
cblr-1795	361	1	2011	DATE
cblr-1795	364	1	53.4944-3(a)(1)(ii	CARDINAL
cblr-1795	364	2	2012	DATE
cblr-1795	365	1	99	CARDINAL
cblr-1795	367	1	53.4944-3(a)(1)(iii	CARDINAL
cblr-1795	367	2	2012	DATE
cblr-1795	368	1	100	CARDINAL
cblr-1795	368	2	pri	ORG
cblr-1795	369	1	53.4944-3(b	CARDINAL
cblr-1795	371	1	261no	DATE
cblr-1795	372	1	1:242]1	CARDINAL
cblr-1795	373	1	1	CARDINAL
cblr-1795	373	2	pri	ORG
cblr-1795	373	3	one	CARDINAL
cblr-1795	373	4	pri	ORG
cblr-1795	374	1	irs	ORG
cblr-1795	374	2	103	CARDINAL
cblr-1795	377	1	101 i.r.c	QUANTITY
cblr-1795	378	1	2011	DATE
cblr-1795	383	1	102	CARDINAL
cblr-1795	385	1	53.4944-3(a)(2)(i	CARDINAL
cblr-1795	385	2	2012	DATE
cblr-1795	386	1	103	CARDINAL
cblr-1795	389	1	87	CARDINAL
cblr-1795	389	2	15, 1987	DATE
cblr-1795	392	1	8313-105	DATE
cblr-1795	392	2	dec. 29, 1982	DATE
cblr-1795	396	1	2000	CARDINAL
cblr-1795	396	2	july 25, 2000	DATE
cblr-1795	398	1	2003	DATE
cblr-1795	398	2	47-017	CARDINAL
cblr-1795	398	3	nov. 21, 2003	DATE
cblr-1795	402	1	84	CARDINAL
cblr-1795	402	2	mar. 28, 1984	DATE
cblr-1795	403	1	104	CARDINAL
cblr-1795	403	2	supra	PERSON
cblr-1795	403	3	68	CARDINAL
cblr-1795	403	4	8	CARDINAL
cblr-1795	403	5	262	CARDINAL
cblr-1795	403	6	la w	FAC
cblr-1795	403	7	vie w	PERSON
cblr-1795	404	1	2013	DATE
cblr-1795	404	2	irs	ORG
cblr-1795	404	3	three	CARDINAL
cblr-1795	404	4	1	CARDINAL
cblr-1795	404	5	2	CARDINAL
cblr-1795	404	6	pri	ORG
cblr-1795	404	7	3	CARDINAL
cblr-1795	406	1	irs	ORG
cblr-1795	406	2	irs	ORG
cblr-1795	407	1	irs	ORG
cblr-1795	407	2	pri	ORG
cblr-1795	407	3	irs	ORG
cblr-1795	409	1	first	ORDINAL
cblr-1795	409	2	irs	ORG
cblr-1795	410	1	1 08	DATE
cblr-1795	410	2	irs	ORG
cblr-1795	411	1	irs	ORG
cblr-1795	411	2	105	CARDINAL
cblr-1795	411	3	pri	ORG
cblr-1795	412	1	murray & hwang	ORG
cblr-1795	412	2	1	CARDINAL
cblr-1795	412	3	26	CARDINAL
cblr-1795	412	4	106	CARDINAL
cblr-1795	412	5	supra	PERSON
cblr-1795	412	6	68	CARDINAL
cblr-1795	412	7	7-9	DATE
cblr-1795	412	8	107	CARDINAL
cblr-1795	415	1	87	CARDINAL
cblr-1795	415	2	15, 1987	DATE
cblr-1795	419	1	108	CARDINAL
cblr-1795	422	1	53.4944-3(b	CARDINAL
cblr-1795	422	2	2012	DATE
cblr-1795	424	1	263	CARDINAL
cblr-1795	425	1	109	CARDINAL
cblr-1795	425	2	pri	ORG
cblr-1795	426	1	irs	ORG
cblr-1795	427	1	'11	DATE
cblr-1795	428	1	112	CARDINAL
cblr-1795	428	2	irs	ORG
cblr-1795	429	1	kleinberger	PERSON
cblr-1795	429	2	pri	ORG
cblr-1795	430	1	113 second	TIME
cblr-1795	430	2	irs	ORG
cblr-1795	430	3	pri	ORG
cblr-1795	431	1	two	CARDINAL
cblr-1795	431	2	1	CARDINAL
cblr-1795	431	3	109	CARDINAL
cblr-1795	433	1	1999-43	DATE
cblr-1795	433	2	oct. 29, 1999	DATE
cblr-1795	434	1	110	CARDINAL
cblr-1795	437	1	2001-	DATE
cblr-1795	437	2	36-026	QUANTITY
cblr-1795	437	3	sept. 7, 2001	DATE
cblr-1795	438	1	111	CARDINAL
cblr-1795	440	1	53.4944-3(b	CARDINAL
cblr-1795	440	2	2012	DATE
cblr-1795	442	1	112	CARDINAL
cblr-1795	442	2	callison & vestal	ORG
cblr-1795	442	3	79	CARDINAL
cblr-1795	442	4	283	CARDINAL
cblr-1795	442	5	113	CARDINAL
cblr-1795	442	6	supra	PERSON
cblr-1795	442	7	21	CARDINAL
cblr-1795	442	8	907	CARDINAL
cblr-1795	442	9	264	CARDINAL
cblr-1795	443	1	2013	DATE
cblr-1795	443	2	114	CARDINAL
cblr-1795	443	3	2	CARDINAL
cblr-1795	444	1	pri	ORG
cblr-1795	446	1	llc	GPE
cblr-1795	446	2	irs	ORG
cblr-1795	447	1	8	CARDINAL
cblr-1795	447	2	irs	ORG
cblr-1795	448	1	114	CARDINAL
cblr-1795	450	1	2002-22	DATE
cblr-1795	450	2	may 31, 2002	DATE
cblr-1795	451	1	115	CARDINAL
cblr-1795	454	1	dec. 22, 1995	DATE
cblr-1795	455	1	116	CARDINAL
cblr-1795	458	1	2000	CARDINAL
cblr-1795	458	2	oct. 27, 2000	DATE
cblr-1795	459	1	117	CARDINAL
cblr-1795	461	1	85	CARDINAL
cblr-1795	461	2	5, 1985	DATE
cblr-1795	462	1	118	CARDINAL
cblr-1795	466	1	murray & hwang	ORG
cblr-1795	466	2	1	CARDINAL
cblr-1795	466	3	29-30	DATE
cblr-1795	466	4	265no	CARDINAL
cblr-1795	467	1	1:242]1	CARDINAL
cblr-1795	467	2	columbia business law review	ORG
cblr-1795	468	1	irs	ORG
cblr-1795	469	1	one	CARDINAL
cblr-1795	469	2	irs	ORG
cblr-1795	469	3	pri	ORG
cblr-1795	469	4	two	CARDINAL
cblr-1795	469	5	irs	ORG
cblr-1795	470	1	irs	ORG
cblr-1795	470	2	pri	ORG
cblr-1795	471	1	'22	DATE
cblr-1795	471	2	irs	ORG
cblr-1795	472	1	irs	ORG
cblr-1795	473	1	irs	ORG
cblr-1795	473	2	119	CARDINAL
cblr-1795	476	1	dec. 22, 1995	DATE
cblr-1795	477	1	120	CARDINAL
cblr-1795	481	1	82	CARDINAL
cblr-1795	481	2	oct. 7, 1981	DATE
cblr-1795	482	1	121	CARDINAL
cblr-1795	482	2	122	CARDINAL
cblr-1795	485	1	93-40-002	CARDINAL
cblr-1795	485	2	oct. 8, 1993	DATE
cblr-1795	486	1	123	CARDINAL
cblr-1795	486	2	1986	DATE
cblr-1795	486	3	1987	DATE
cblr-1795	486	4	irs	ORG
cblr-1795	487	1	supra	PERSON
cblr-1795	487	2	68	CARDINAL
cblr-1795	487	3	7	CARDINAL
cblr-1795	487	4	266	CARDINAL
cblr-1795	488	1	2013	DATE
cblr-1795	489	1	irs	ORG
cblr-1795	489	2	pri	ORG
cblr-1795	490	1	2	CARDINAL
cblr-1795	490	2	second	ORDINAL
cblr-1795	490	3	pri	ORG
cblr-1795	493	1	irs	ORG
cblr-1795	496	1	irs	ORG
cblr-1795	496	2	1	CARDINAL
cblr-1795	496	3	2	CARDINAL
cblr-1795	497	1	127	CARDINAL
cblr-1795	497	2	128	CARDINAL
cblr-1795	497	3	pri	ORG
cblr-1795	497	4	12 9	CARDINAL
cblr-1795	498	1	125	CARDINAL
cblr-1795	500	1	53.4944-3(a)(1)(ii	CARDINAL
cblr-1795	500	2	2012	DATE
cblr-1795	501	1	126	CARDINAL
cblr-1795	501	2	53.4944-2(a)(2)(iii	TIME
cblr-1795	502	1	127 feit	PERSON
cblr-1795	502	2	supra	PERSON
cblr-1795	502	3	68	CARDINAL
cblr-1795	502	4	10	CARDINAL
cblr-1795	502	5	128	CARDINAL
cblr-1795	505	1	89	CARDINAL
cblr-1795	505	2	oct. 27, 1989	DATE
cblr-1795	506	1	129	CARDINAL
cblr-1795	509	1	2006-10	DATE
cblr-1795	509	2	mar. 10, 2006	DATE
cblr-1795	511	1	267	CARDINAL
cblr-1795	511	2	llc	ORG
cblr-1795	511	3	30	CARDINAL
cblr-1795	512	1	irs	ORG
cblr-1795	513	1	irs	ORG
cblr-1795	513	2	irs	ORG
cblr-1795	513	3	irs	ORG
cblr-1795	514	1	irs	ORG
cblr-1795	514	2	133	CARDINAL
cblr-1795	515	1	1 34	CARDINAL
cblr-1795	516	1	135	CARDINAL
cblr-1795	516	2	irs	ORG
cblr-1795	516	3	pri	ORG
cblr-1795	517	1	irs	ORG
cblr-1795	517	2	pri	ORG
cblr-1795	518	1	36	CARDINAL
cblr-1795	518	2	pri	ORG
cblr-1795	519	1	137	CARDINAL
cblr-1795	519	2	pri	ORG
cblr-1795	519	3	130	CARDINAL
cblr-1795	522	1	2006-10	DATE
cblr-1795	522	2	mar. 10, 2006	DATE
cblr-1795	523	1	131	CARDINAL
cblr-1795	523	2	supra	PERSON
cblr-1795	523	3	68	CARDINAL
cblr-1795	523	4	11	CARDINAL
cblr-1795	523	5	132	CARDINAL
cblr-1795	526	1	98	CARDINAL
cblr-1795	526	2	june 26, 1998	DATE
cblr-1795	527	1	133	CARDINAL
cblr-1795	531	1	78	CARDINAL
cblr-1795	531	2	13-108	CARDINAL
cblr-1795	531	3	dec. 30, 1977	DATE
cblr-1795	532	1	134	CARDINAL
cblr-1795	536	1	90	CARDINAL
cblr-1795	536	2	aug. 20, 1990	DATE
cblr-1795	537	1	135	CARDINAL
cblr-1795	537	2	supra	PERSON
cblr-1795	537	3	68	CARDINAL
cblr-1795	537	4	11	CARDINAL
cblr-1795	537	5	136	CARDINAL
cblr-1795	538	1	10	CARDINAL
cblr-1795	538	2	137	CARDINAL
cblr-1795	541	1	89	CARDINAL
cblr-1795	541	2	june 9, 1989	DATE
cblr-1795	545	1	87	CARDINAL
cblr-1795	545	2	22, 1987	DATE
cblr-1795	549	1	95	CARDINAL
cblr-1795	549	2	dec. 22, 1995	DATE
cblr-1795	553	1	94	CARDINAL
cblr-1795	553	2	aug. 26, 1994	DATE
cblr-1795	557	1	90	CARDINAL
cblr-1795	557	2	20, 1990	DATE
cblr-1795	558	1	268	CARDINAL
cblr-1795	559	1	2013	DATE
cblr-1795	559	2	140	CARDINAL
cblr-1795	559	3	irs	ORG
cblr-1795	559	4	pri	ORG
cblr-1795	559	5	irs	ORG
cblr-1795	560	1	pri	ORG
cblr-1795	561	1	138	CARDINAL
cblr-1795	564	1	89	CARDINAL
cblr-1795	564	2	feb. 10, 1989	DATE
cblr-1795	565	1	one dollar	MONEY
cblr-1795	565	2	annually	DATE
cblr-1795	567	1	1999-33	DATE
cblr-1795	567	2	aug. 20, 1999	DATE
cblr-1795	567	3	two percent	PERCENT
cblr-1795	568	1	139	CARDINAL
cblr-1795	572	1	88	CARDINAL
cblr-1795	572	2	nov. 23, 1987	DATE
cblr-1795	572	3	five percent	PERCENT
cblr-1795	573	1	140	CARDINAL
cblr-1795	577	1	91	CARDINAL
cblr-1795	577	2	nov. 29, 1991	DATE
cblr-1795	578	1	141	CARDINAL
cblr-1795	581	1	84	CARDINAL
cblr-1795	581	2	mar. 28, 1984	DATE
cblr-1795	582	1	142	CARDINAL
cblr-1795	585	1	96	CARDINAL
cblr-1795	585	2	feb. 23, 1996	DATE
cblr-1795	588	1	83	CARDINAL
cblr-1795	588	2	13	CARDINAL
cblr-1795	588	3	dec. 29, 1982	DATE
cblr-1795	592	1	81	CARDINAL
cblr-1795	592	2	july 20, 1981	DATE
cblr-1795	593	1	143	CARDINAL
cblr-1795	593	2	supra	PERSON
cblr-1795	593	3	68	CARDINAL
cblr-1795	593	4	10	CARDINAL
cblr-1795	594	1	144	CARDINAL
cblr-1795	594	2	16	CARDINAL
cblr-1795	594	3	584-85	CARDINAL
cblr-1795	595	1	269no.	CARDINAL
cblr-1795	596	1	3	CARDINAL
cblr-1795	597	1	irs	ORG
cblr-1795	597	2	irs	ORG
cblr-1795	597	3	irs	ORG
cblr-1795	597	4	pri	ORG
cblr-1795	598	1	first	ORDINAL
cblr-1795	598	2	treasury	ORG
cblr-1795	598	3	4944	DATE
cblr-1795	599	1	irs	ORG
cblr-1795	599	2	pri	ORG
cblr-1795	599	3	second	ORDINAL
cblr-1795	599	4	callison	GPE
cblr-1795	599	5	vestal	GPE
cblr-1795	599	6	section 501(c)(3	LAW
cblr-1795	599	7	irs	ORG
cblr-1795	599	8	irs	ORG
cblr-1795	599	9	0	CARDINAL
cblr-1795	599	10	irs	ORG
cblr-1795	600	1	irs	ORG
cblr-1795	600	2	145	CARDINAL
cblr-1795	602	1	53.4944-1(a)(2)(i	CARDINAL
cblr-1795	602	2	1973	DATE
cblr-1795	603	1	146	CARDINAL
cblr-1795	603	2	supra	PERSON
cblr-1795	603	3	32	CARDINAL
cblr-1795	603	4	256	CARDINAL
cblr-1795	604	1	147	CARDINAL
cblr-1795	604	2	callison & vestal	ORG
cblr-1795	604	3	79	CARDINAL
cblr-1795	604	4	284	CARDINAL
cblr-1795	606	1	d. 149	ORG
cblr-1795	606	2	callison & vestal	ORG
cblr-1795	606	3	colorado	GPE
cblr-1795	607	1	16	CARDINAL
cblr-1795	607	2	582	CARDINAL
cblr-1795	607	3	270	CARDINAL
cblr-1795	607	4	la w	FAC
cblr-1795	607	5	vie w	PERSON
cblr-1795	608	1	2013	DATE
cblr-1795	609	1	pri	ORG
cblr-1795	610	1	1	CARDINAL
cblr-1795	610	2	irs	ORG
cblr-1795	611	1	152	CARDINAL
cblr-1795	611	2	irs	ORG
cblr-1795	612	1	153 l3c	QUANTITY
cblr-1795	612	2	one	CARDINAL
cblr-1795	612	3	irs	ORG
cblr-1795	612	4	irs	ORG
cblr-1795	612	5	5	CARDINAL
cblr-1795	612	6	the american bar association	ORG
cblr-1795	612	7	irs	ORG
cblr-1795	612	8	2010.156	CARDINAL
cblr-1795	612	9	151	CARDINAL
cblr-1795	614	1	53.4944-3(b)(10	CARDINAL
cblr-1795	614	2	2012	DATE
cblr-1795	615	1	152	CARDINAL
cblr-1795	619	1	91	CARDINAL
cblr-1795	619	2	nov. 29, 1991	DATE
cblr-1795	623	1	90	CARDINAL
cblr-1795	623	2	20, 1990	DATE
cblr-1795	626	1	89	CARDINAL
cblr-1795	626	2	june 9, 1989	DATE
cblr-1795	627	1	153	CARDINAL
cblr-1795	627	2	supra	PERSON
cblr-1795	627	3	80	CARDINAL
cblr-1795	627	4	55	DATE
cblr-1795	628	1	154 fei	PERSON
cblr-1795	628	2	supra	PERSON
cblr-1795	628	3	16	CARDINAL
cblr-1795	628	4	40	CARDINAL
cblr-1795	628	5	155	CARDINAL
cblr-1795	628	6	91	CARDINAL
cblr-1795	628	7	2	CARDINAL
cblr-1795	628	8	156	CARDINAL
cblr-1795	628	9	stuart m. lewis	PERSON
cblr-1795	629	1	assoc	GPE
cblr-1795	630	1	douglas shulman	PERSON
cblr-1795	630	2	irs	ORG
cblr-1795	630	3	mar. 3, 2010	DATE
cblr-1795	630	4	271	CARDINAL
cblr-1795	630	5	recent years	DATE
cblr-1795	636	1	158	CARDINAL
cblr-1795	637	1	first	ORDINAL
cblr-1795	637	2	pri	ORG
cblr-1795	639	1	"16o	DATE
cblr-1795	639	2	157	CARDINAL
cblr-1795	639	3	stuart m. lewis	PERSON
cblr-1795	639	4	156	CARDINAL
cblr-1795	639	5	7	CARDINAL
cblr-1795	639	6	158	CARDINAL
cblr-1795	641	1	53.4945-5(b)(1	CARDINAL
cblr-1795	641	2	2012	DATE
cblr-1795	642	1	159	CARDINAL
cblr-1795	642	2	53.4945-5(b)(2)(i	CARDINAL
cblr-1795	643	1	160	CARDINAL
cblr-1795	644	1	272	CARDINAL
cblr-1795	644	2	la w	FAC
cblr-1795	644	3	vie w	PERSON
cblr-1795	645	1	2013	DATE
cblr-1795	647	1	161	CARDINAL
cblr-1795	647	2	pri	ORG
cblr-1795	647	3	1	CARDINAL
cblr-1795	647	4	162	CARDINAL
cblr-1795	647	5	2	CARDINAL
cblr-1795	647	6	3	CARDINAL
cblr-1795	647	7	4	CARDINAL
cblr-1795	647	8	4	CARDINAL
cblr-1795	648	1	pri	ORG
cblr-1795	648	2	pri	ORG
cblr-1795	648	3	irs	ORG
cblr-1795	648	4	6	CARDINAL
cblr-1795	648	5	7	CARDINAL
cblr-1795	650	1	one	CARDINAL
cblr-1795	651	1	1 8	CARDINAL
cblr-1795	652	1	9	CARDINAL
cblr-1795	652	2	161	CARDINAL
cblr-1795	654	1	53.4945-5(b)(3	CARDINAL
cblr-1795	654	2	2012	DATE
cblr-1795	654	3	162	CARDINAL
cblr-1795	654	4	53.4945-5(b)(4)(i	CARDINAL
cblr-1795	655	1	163	CARDINAL
cblr-1795	655	2	53.4945-5(b)(4)(ii	CARDINAL
cblr-1795	656	1	164	CARDINAL
cblr-1795	656	2	53.4945-5(b)(4)(iii	CARDINAL
cblr-1795	657	1	165	CARDINAL
cblr-1795	657	2	53.4945-5(b)(4)(iv	CARDINAL
cblr-1795	658	1	166	CARDINAL
cblr-1795	658	2	53.4945-5(d)(1	CARDINAL
cblr-1795	659	1	167	CARDINAL
cblr-1795	661	1	53.4945-5(c)(4	DATE
cblr-1795	661	2	2012	DATE
cblr-1795	662	1	168	CARDINAL
cblr-1795	665	1	2006-10	DATE
cblr-1795	665	2	mar. 10, 2006	DATE
cblr-1795	666	1	169	CARDINAL
cblr-1795	667	1	273no	PERSON
cblr-1795	668	1	l3c advocates.170	PERSON
cblr-1795	669	1	pri	ORG
cblr-1795	670	1	172	CARDINAL
cblr-1795	670	2	3	CARDINAL
cblr-1795	670	3	pri	ORG
cblr-1795	673	1	1 7 6	CARDINAL
cblr-1795	673	2	irs	ORG
cblr-1795	673	3	pri	ORG
cblr-1795	675	1	'77	DATE
cblr-1795	675	2	170	CARDINAL
cblr-1795	675	3	llc	GPE
cblr-1795	680	1	2006-10	DATE
cblr-1795	680	2	1viar	CARDINAL
cblr-1795	680	3	10, 2006	DATE
cblr-1795	681	1	89	CARDINAL
cblr-1795	681	2	15	CARDINAL
cblr-1795	681	3	171	CARDINAL
cblr-1795	684	1	2006-10	DATE
cblr-1795	684	2	mar. 10, 2006	DATE
cblr-1795	685	1	172	CARDINAL
cblr-1795	691	1	pri	ORG
cblr-1795	692	1	tyler	PERSON
cblr-1795	692	2	supra	PERSON
cblr-1795	692	3	90	CARDINAL
cblr-1795	692	4	125	CARDINAL
cblr-1795	692	5	177	CARDINAL
cblr-1795	695	1	2001-	DATE
cblr-1795	695	2	36-026	CARDINAL
cblr-1795	695	3	june 11, 2001	DATE
cblr-1795	696	1	274	CARDINAL
cblr-1795	696	2	la w	FAC
cblr-1795	696	3	vie w	PERSON
cblr-1795	697	1	2013	DATE
cblr-1795	698	1	9	CARDINAL
cblr-1795	700	1	8 0	DATE
cblr-1795	700	2	investment.18	ORG
cblr-1795	700	3	2	CARDINAL
cblr-1795	701	1	pri	ORG
cblr-1795	702	1	irs	ORG
cblr-1795	703	1	18 3	CARDINAL
cblr-1795	704	1	178	CARDINAL
cblr-1795	707	1	2001-	DATE
cblr-1795	707	2	36-026	CARDINAL
cblr-1795	707	3	june 11, 2001	DATE
cblr-1795	708	1	179	CARDINAL
cblr-1795	712	1	183	CARDINAL
cblr-1795	712	2	lang & minnigh	ORG
cblr-1795	712	3	17	CARDINAL
cblr-1795	712	4	22	DATE
cblr-1795	713	1	275	CARDINAL
cblr-1795	715	1	1 84 l3c	QUANTITY
cblr-1795	716	1	l3c	PERSON
cblr-1795	717	1	8 5	CARDINAL
cblr-1795	718	1	8 6	CARDINAL
cblr-1795	718	2	irs	ORG
cblr-1795	718	3	pri	ORG
cblr-1795	720	1	steven g.	PERSON
cblr-1795	720	2	chapman and cutler llp	ORG
cblr-1795	721	1	ron schultz	PERSON
cblr-1795	721	2	irs	ORG
cblr-1795	721	3	184	CARDINAL
cblr-1795	721	4	lang & minnigh	ORG
cblr-1795	721	5	17	CARDINAL
cblr-1795	721	6	24	CARDINAL
cblr-1795	722	1	185	CARDINAL
cblr-1795	723	1	22	DATE
cblr-1795	724	1	186	CARDINAL
cblr-1795	724	2	21	CARDINAL
cblr-1795	724	3	187	CARDINAL
cblr-1795	724	4	amy s. elliott	PERSON
cblr-1795	724	5	67	CARDINAL
cblr-1795	725	1	334	CARDINAL
cblr-1795	725	2	334	CARDINAL
cblr-1795	725	3	2011	DATE
cblr-1795	726	1	188	CARDINAL
cblr-1795	727	1	la w	FAC
cblr-1795	727	2	vie w	PERSON
cblr-1795	728	1	2013	DATE
cblr-1795	729	1	"189	GPE
cblr-1795	729	2	pri	ORG
cblr-1795	730	1	vermont	GPE
cblr-1795	730	2	2010	DATE
cblr-1795	730	3	vermont	GPE
cblr-1795	730	4	only three	CARDINAL
cblr-1795	730	5	three	CARDINAL
cblr-1795	730	6	one	CARDINAL
cblr-1795	730	7	two	CARDINAL
cblr-1795	730	8	required.19 4	ORG
cblr-1795	730	9	pri	ORG
cblr-1795	730	10	2008	DATE
cblr-1795	731	1	96	CARDINAL
cblr-1795	731	2	the past two years	DATE
cblr-1795	731	3	irs	ORG
cblr-1795	731	4	pri	ORG
cblr-1795	731	5	irs	ORG
cblr-1795	732	1	97	CARDINAL
cblr-1795	732	2	189	CARDINAL
cblr-1795	732	3	supra	PERSON
cblr-1795	732	4	47	DATE
cblr-1795	732	5	577	CARDINAL
cblr-1795	733	1	190	CARDINAL
cblr-1795	733	2	schmidt	PERSON
cblr-1795	733	3	20	CARDINAL
cblr-1795	733	4	187-88	DATE
cblr-1795	733	5	191	CARDINAL
cblr-1795	736	1	murray & hwang	ORG
cblr-1795	736	2	1	CARDINAL
cblr-1795	736	3	25	CARDINAL
cblr-1795	736	4	195	CARDINAL
cblr-1795	736	5	one	CARDINAL
cblr-1795	737	1	lang & minnigh	ORG
cblr-1795	737	2	17	CARDINAL
cblr-1795	737	3	24	CARDINAL
cblr-1795	737	4	196	CARDINAL
cblr-1795	737	5	89	CARDINAL
cblr-1795	737	6	18	CARDINAL
cblr-1795	737	7	197	CARDINAL
cblr-1795	737	8	marcus s. owens	PERSON
cblr-1795	737	9	caplin & drysdale	ORG
cblr-1795	737	10	ronald j. schultz	PERSON
cblr-1795	737	11	277	CARDINAL
cblr-1795	738	1	pri	ORG
cblr-1795	741	1	2010	DATE
cblr-1795	741	2	irs	ORG
cblr-1795	742	1	minimal.2 02 congress	ORG
cblr-1795	743	1	first	ORDINAL
cblr-1795	743	2	irs	ORG
cblr-1795	743	3	july 8, 2009	DATE
cblr-1795	743	4	http://americansfor	ORG
cblr-1795	744	1	198	CARDINAL
cblr-1795	744	2	marcus s. owens	PERSON
cblr-1795	744	3	supra	PERSON
cblr-1795	744	4	197	CARDINAL
cblr-1795	744	5	199	CARDINAL
cblr-1795	745	1	200	CARDINAL
cblr-1795	747	1	dev.	PERSON
cblr-1795	747	2	2010	DATE
cblr-1795	747	3	8 (2010	DATE
cblr-1795	749	1	201	CARDINAL
cblr-1795	749	2	89	CARDINAL
cblr-1795	749	3	18	CARDINAL
cblr-1795	751	1	202	CARDINAL
cblr-1795	751	2	callison & vestal	ORG
cblr-1795	751	3	79	CARDINAL
cblr-1795	751	4	286	CARDINAL
cblr-1795	751	5	203	CARDINAL
cblr-1795	751	6	supra	PERSON
cblr-1795	751	7	21	CARDINAL
cblr-1795	751	8	907	CARDINAL
cblr-1795	751	9	278	CARDINAL
cblr-1795	751	10	la w	FAC
cblr-1795	751	11	vie w	PERSON
cblr-1795	751	12	2013	DATE
cblr-1795	751	13	irs	ORG
cblr-1795	755	1	irs	ORG
cblr-1795	755	2	thomas geu	PERSON
cblr-1795	755	3	supra	PERSON
cblr-1795	755	4	21	CARDINAL
cblr-1795	755	5	907 n.114	QUANTITY
cblr-1795	755	6	205	CARDINAL
cblr-1795	755	7	callison & vestal	ORG
cblr-1795	755	8	79	CARDINAL
cblr-1795	755	9	291	CARDINAL
cblr-1795	756	1	206	CARDINAL
cblr-1795	757	1	292	CARDINAL
cblr-1795	760	1	208	CARDINAL
cblr-1795	761	1	d.	NORP
cblr-1795	761	2	irs	ORG
cblr-1795	761	3	pri	ORG
cblr-1795	761	4	nine	CARDINAL
cblr-1795	762	1	the united states	GPE
cblr-1795	763	1	suzanne perry	PERSON
cblr-1795	763	2	white house	ORG
cblr-1795	763	3	chron	ORG
cblr-1795	764	1	may 10, 2012	DATE
cblr-1795	764	2	279no	GPE
cblr-1795	766	1	09	CARDINAL
cblr-1795	766	2	pri	ORG
cblr-1795	767	1	vermont	GPE
cblr-1795	767	2	pri	ORG
cblr-1795	767	3	pri	ORG
cblr-1795	767	4	pri	ORG
cblr-1795	768	1	pri	ORG
cblr-1795	768	2	11	CARDINAL
cblr-1795	769	1	209	CARDINAL
cblr-1795	769	2	callison & vestal	ORG
cblr-1795	769	3	79	CARDINAL
cblr-1795	769	4	289	CARDINAL
cblr-1795	769	5	210	CARDINAL
cblr-1795	771	1	schmidt	PERSON
cblr-1795	771	2	20	CARDINAL
cblr-1795	771	3	177-80	CARDINAL
cblr-1795	772	1	211	CARDINAL
cblr-1795	772	2	david s. chernoff	PERSON
cblr-1795	772	3	21	CARDINAL
cblr-1795	772	4	3	CARDINAL
cblr-1795	772	5	5	DATE
cblr-1795	772	6	2010	DATE
cblr-1795	773	1	the last two years	DATE
cblr-1795	775	1	280	CARDINAL
cblr-1795	775	2	la w	FAC
cblr-1795	775	3	vie w	PERSON
cblr-1795	776	1	2013	DATE