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cblr-2903	1	2	259 ii	QUANTITY
cblr-2903	2	1	263	CARDINAL
cblr-2903	3	1	263 b.	PERSON
cblr-2903	3	2	264	CARDINAL
cblr-2903	3	3	268 iii	QUANTITY
cblr-2903	6	1	270 a.	PERSON
cblr-2903	6	2	270	CARDINAL
cblr-2903	6	3	272	CARDINAL
cblr-2903	6	4	273	CARDINAL
cblr-2903	7	1	276	CARDINAL
cblr-2903	7	2	230	CARDINAL
cblr-2903	7	3	278	CARDINAL
cblr-2903	7	4	284	CARDINAL
cblr-2903	7	5	287	CARDINAL
cblr-2903	11	1	288 a. hard times	PERSON
cblr-2903	12	1	288	CARDINAL
cblr-2903	12	2	2010	DATE
cblr-2903	13	1	289	CARDINAL
cblr-2903	13	2	292 vi.	PERSON
cblr-2903	14	1	295	CARDINAL
cblr-2903	14	2	2011	DATE
cblr-2903	14	3	columbia university school of law	ORG
cblr-2903	14	4	b.s.	GPE
cblr-2903	14	5	2007	DATE
cblr-2903	14	6	university of kansas	ORG
cblr-2903	15	1	anthony r.g. nolan	PERSON
cblr-2903	15	2	the columbia business law review	ORG
cblr-2903	16	1	i.	PERSON
cblr-2903	16	2	the united states	GPE
cblr-2903	21	1	the 1990s	DATE
cblr-2903	21	2	the united states	GPE
cblr-2903	22	1	treasury	ORG
cblr-2903	22	2	treasury	ORG
cblr-2903	23	1	230	CARDINAL
cblr-2903	23	2	230").4	CARDINAL
cblr-2903	23	3	david t. moldenhauer	PERSON
cblr-2903	23	4	m. john sterba	PERSON
cblr-2903	24	1	ed.	PERSON
cblr-2903	24	2	2008	DATE
cblr-2903	24	3	7.1	CARDINAL
cblr-2903	24	4	2	CARDINAL
cblr-2903	24	5	tanina rostain	PERSON
cblr-2903	24	6	23	CARDINAL
cblr-2903	24	7	yale j.	PERSON
cblr-2903	24	8	reg	CARDINAL
cblr-2903	25	1	77	DATE
cblr-2903	25	2	78	DATE
cblr-2903	25	3	winter 2006	DATE
cblr-2903	26	1	jay a.	PERSON
cblr-2903	26	2	58	CARDINAL
cblr-2903	27	1	u. l. rev	PERSON
cblr-2903	27	2	267	CARDINAL
cblr-2903	27	3	268	CARDINAL
cblr-2903	27	4	dec. 2008	DATE
cblr-2903	28	1	scott a. schumacher	PERSON
cblr-2903	28	2	macniven	PERSON
cblr-2903	28	3	westmoreland	ORG
cblr-2903	28	4	92	CARDINAL
cblr-2903	29	1	l. rev	PERSON
cblr-2903	29	2	33	CARDINAL
cblr-2903	29	3	35	DATE
cblr-2903	30	1	259no	PERSON
cblr-2903	32	1	obama	PERSON
cblr-2903	32	2	2010	DATE
cblr-2903	36	1	3	CARDINAL
cblr-2903	36	2	268	CARDINAL
cblr-2903	37	1	6	CARDINAL
cblr-2903	37	2	joshua d. blank	PERSON
cblr-2903	37	3	62	CARDINAL
cblr-2903	37	4	539	CARDINAL
cblr-2903	37	5	571	CARDINAL
cblr-2903	37	6	summer 2009	DATE
cblr-2903	38	1	2010	DATE
cblr-2903	40	1	111	CARDINAL
cblr-2903	40	2	124	CARDINAL
cblr-2903	41	1	1029	CARDINAL
cblr-2903	41	2	2010	DATE
cblr-2903	42	1	david b.	PERSON
cblr-2903	42	2	timothy e. glasgow &	PERSON
cblr-2903	42	3	travis j. logge	PERSON
cblr-2903	43	1	apr. 30, 2010	DATE
cblr-2903	44	1	9	CARDINAL
cblr-2903	44	2	3	CARDINAL
cblr-2903	44	3	269-270	CARDINAL
cblr-2903	45	1	1o	CARDINAL
cblr-2903	45	2	4	CARDINAL
cblr-2903	45	3	35	DATE
cblr-2903	46	1	35-36	CARDINAL
cblr-2903	47	1	2011260	CARDINAL
cblr-2903	47	2	la w	FAC
cblr-2903	47	3	vie w	ORG
cblr-2903	49	1	nearly two decades	DATE
cblr-2903	49	2	4	CARDINAL
cblr-2903	49	3	united states	GPE
cblr-2903	49	4	stein	PERSON
cblr-2903	49	5	forty	CARDINAL
cblr-2903	49	6	seventeen	CARDINAL
cblr-2903	49	7	kpmg accountants	ORG
cblr-2903	49	8	sidley austin brown & wood llp	ORG
cblr-2903	49	9	marvin a. chirelstein & lawrence a. zelenak	PERSON
cblr-2903	49	10	105	CARDINAL
cblr-2903	50	1	l. rev	PERSON
cblr-2903	50	2	1939,	DATE
cblr-2903	50	3	1939-42	DATE
cblr-2903	50	4	david m. schizer	PERSON
cblr-2903	50	5	59	CARDINAL
cblr-2903	50	6	331	CARDINAL
cblr-2903	50	7	369	CARDINAL
cblr-2903	50	8	370	CARDINAL
cblr-2903	50	9	2006	DATE
cblr-2903	51	1	13	CARDINAL
cblr-2903	51	2	supra	PERSON
cblr-2903	51	3	4	CARDINAL
cblr-2903	51	4	35	CARDINAL
cblr-2903	51	5	patricia b. hsue	PERSON
cblr-2903	51	6	united states	GPE
cblr-2903	51	7	stein	PERSON
cblr-2903	51	8	102	CARDINAL
cblr-2903	51	9	l. rev	PERSON
cblr-2903	51	10	903	CARDINAL
cblr-2903	51	11	907	CARDINAL
cblr-2903	51	12	2008	DATE
cblr-2903	52	1	ackerman v. schwartz	PERSON
cblr-2903	52	2	947	CARDINAL
cblr-2903	52	3	841	CARDINAL
cblr-2903	52	4	843	CARDINAL
cblr-2903	52	5	7th	ORDINAL
cblr-2903	52	6	1991	DATE
cblr-2903	53	1	newmyer v.	PERSON
cblr-2903	53	2	888	CARDINAL
cblr-2903	53	3	385	CARDINAL
cblr-2903	53	4	387	CARDINAL
cblr-2903	53	5	6th	ORDINAL
cblr-2903	53	6	1989	DATE
cblr-2903	54	1	3	CARDINAL
cblr-2903	54	2	270	CARDINAL
cblr-2903	54	3	simon v. kpmg llp	PERSON
cblr-2903	55	1	05	CARDINAL
cblr-2903	55	2	2006 wl 1541048	DATE
cblr-2903	55	3	12	CARDINAL
cblr-2903	55	4	d.n.j. june 2, 2006	DATE
cblr-2903	56	1	$178 million	MONEY
cblr-2903	56	2	kpmg	ORG
cblr-2903	56	3	austin brown & wood	ORG
cblr-2903	56	4	denney v. jenkens & gilchrist	PERSON
cblr-2903	56	5	230	CARDINAL
cblr-2903	56	6	317	CARDINAL
cblr-2903	56	7	324	CARDINAL
cblr-2903	56	8	s.d.n.y. 2005	DATE
cblr-2903	56	9	81,557,805	MONEY
cblr-2903	57	1	16	CARDINAL
cblr-2903	57	2	3	CARDINAL
cblr-2903	57	3	270	CARDINAL
cblr-2903	57	4	swartz	ORG
cblr-2903	57	5	kpmg llp	PERSON
cblr-2903	57	6	476	CARDINAL
cblr-2903	57	7	756	CARDINAL
cblr-2903	57	8	9th	ORDINAL
cblr-2903	57	9	2007	DATE
cblr-2903	57	10	kpmg	ORG
cblr-2903	57	11	sidley austin brown & wood llp	ORG
cblr-2903	57	12	deutsche bank	ORG
cblr-2903	57	13	palmer ventures	ORG
cblr-2903	57	14	deutsche bank ag	ORG
cblr-2903	57	15	254	CARDINAL
cblr-2903	57	16	426	CARDINAL
cblr-2903	57	17	5th	ORDINAL
cblr-2903	57	18	2007	DATE
cblr-2903	57	19	deutsche bank	ORG
cblr-2903	57	20	kpmg	GPE
cblr-2903	57	21	presido advisory services	ORG
cblr-2903	57	22	sidley austin brown & wood	ORG
cblr-2903	61	1	obama	PERSON
cblr-2903	62	1	9	CARDINAL
cblr-2903	68	1	vi	PERSON
cblr-2903	69	1	13	CARDINAL
cblr-2903	69	2	920-24	DATE
cblr-2903	70	1	1s	CARDINAL
cblr-2903	70	2	supra	PERSON
cblr-2903	70	3	4	CARDINAL
cblr-2903	70	4	36	CARDINAL
cblr-2903	71	1	mcguire woods	PERSON
cblr-2903	71	2	apr. 9, 2010	DATE
cblr-2903	73	1	2011262	DATE
cblr-2903	73	2	la	GPE
cblr-2903	75	1	billion-dollar	MONEY
cblr-2903	77	1	the united states	GPE
cblr-2903	78	1	one	CARDINAL
cblr-2903	80	1	2	CARDINAL
cblr-2903	81	1	23	CARDINAL
cblr-2903	81	2	21	CARDINAL
cblr-2903	81	3	linda m. beale	PERSON
cblr-2903	81	4	25	CARDINAL
cblr-2903	81	5	583	CARDINAL
cblr-2903	81	6	586-87	CARDINAL
cblr-2903	81	7	winter 2006	DATE
cblr-2903	82	1	22	CARDINAL
cblr-2903	82	2	u.s.	GPE
cblr-2903	82	3	el paso co.	ORG
cblr-2903	82	4	682	CARDINAL
cblr-2903	82	5	530	CARDINAL
cblr-2903	82	6	534	CARDINAL
cblr-2903	82	7	5th	ORDINAL
cblr-2903	82	8	1982	DATE
cblr-2903	83	1	466	CARDINAL
cblr-2903	83	2	944	CARDINAL
cblr-2903	83	3	1984	DATE
cblr-2903	84	1	1	CARDINAL
cblr-2903	84	2	7.1	CARDINAL
cblr-2903	85	1	24	CARDINAL
cblr-2903	86	1	1	CARDINAL
cblr-2903	87	1	1:258	CARDINAL
cblr-2903	87	2	263	CARDINAL
cblr-2903	87	3	recent years	DATE
cblr-2903	90	1	6	CARDINAL
cblr-2903	91	1	the treasury department	ORG
cblr-2903	91	2	aba	PERSON
cblr-2903	92	1	7.1	CARDINAL
cblr-2903	95	1	25	CARDINAL
cblr-2903	95	2	norris darrell	PERSON
cblr-2903	95	3	87	CARDINAL
cblr-2903	95	4	100	CARDINAL
cblr-2903	95	5	boris i. bittker ed.	ORG
cblr-2903	95	6	1970	DATE
cblr-2903	96	1	26	CARDINAL
cblr-2903	96	2	ec	ORG
cblr-2903	96	3	7-3	DATE
cblr-2903	96	4	7-5	CARDINAL
cblr-2903	96	5	1983	DATE
cblr-2903	97	1	r. 2.1	PERSON
cblr-2903	98	1	1	CARDINAL
cblr-2903	99	1	40	CARDINAL
cblr-2903	100	1	21	CARDINAL
cblr-2903	100	2	ec	ORG
cblr-2903	100	3	7-3	DATE
cblr-2903	100	4	7-5	CARDINAL
cblr-2903	100	5	1983	DATE
cblr-2903	101	1	2	CARDINAL
cblr-2903	102	1	264	CARDINAL
cblr-2903	103	1	2011	DATE
cblr-2903	104	1	230	CARDINAL
cblr-2903	104	2	9	CARDINAL
cblr-2903	104	3	0	CARDINAL
cblr-2903	105	1	aba	PERSON
cblr-2903	105	2	conduct.3 2	PERSON
cblr-2903	105	3	the aba standing committee on ethics	ORG
cblr-2903	106	1	3	CARDINAL
cblr-2903	106	2	aba	PERSON
cblr-2903	106	3	85-352	CARDINAL
cblr-2903	106	4	irs	ORG
cblr-2903	107	1	29	CARDINAL
cblr-2903	107	2	1	CARDINAL
cblr-2903	107	3	7.2	MONEY
cblr-2903	107	4	30	CARDINAL
cblr-2903	109	1	13	CARDINAL
cblr-2903	109	2	915	CARDINAL
cblr-2903	109	3	aba	PERSON
cblr-2903	110	1	ethics & profl responsibility	ORG
cblr-2903	110	2	346	CARDINAL
cblr-2903	110	3	316-348	CARDINAL
cblr-2903	110	4	1285-1495	ORG
cblr-2903	110	5	1985	DATE
cblr-2903	111	1	1	CARDINAL
cblr-2903	111	2	7.2	MONEY
cblr-2903	111	3	3	CARDINAL
cblr-2903	113	1	ethics & profl responsibility	ORG
cblr-2903	113	2	85-352	CARDINAL
cblr-2903	113	3	1985	DATE
cblr-2903	113	4	1	CARDINAL
cblr-2903	113	5	7.8	CARDINAL
cblr-2903	115	1	1:258]1 265	CARDINAL
cblr-2903	115	2	one-third	CARDINAL
cblr-2903	116	1	aba	PERSON
cblr-2903	116	2	346	CARDINAL
cblr-2903	116	3	1982."1	CARDINAL
cblr-2903	116	4	346	CARDINAL
cblr-2903	117	1	230	CARDINAL
cblr-2903	117	2	2	CARDINAL
cblr-2903	117	3	230	CARDINAL
cblr-2903	117	4	aba	PERSON
cblr-2903	118	1	ethics & profl responsibility	ORG
cblr-2903	118	2	85-352	CARDINAL
cblr-2903	118	3	1985	DATE
cblr-2903	118	4	1	CARDINAL
cblr-2903	118	5	7.8	CARDINAL
cblr-2903	119	1	17	CARDINAL
cblr-2903	119	2	1	CARDINAL
cblr-2903	119	3	7.8	CARDINAL
cblr-2903	120	1	paul j. sax	PERSON
cblr-2903	120	2	james p. holden	PERSON
cblr-2903	120	3	theodore tannenwald	PERSON
cblr-2903	120	4	jr.	PERSON
cblr-2903	120	5	david e. watts &	PERSON
cblr-2903	120	6	bernard wolfnan	PERSON
cblr-2903	120	7	85-352	CARDINAL
cblr-2903	120	8	39	CARDINAL
cblr-2903	121	1	635	CARDINAL
cblr-2903	121	2	1986	DATE
cblr-2903	121	3	1	CARDINAL
cblr-2903	121	4	7.8	CARDINAL
cblr-2903	122	1	13	CARDINAL
cblr-2903	122	2	917	CARDINAL
cblr-2903	122	3	aba	PERSON
cblr-2903	123	1	ethics & profl responsibility	ORG
cblr-2903	123	2	346	CARDINAL
cblr-2903	123	3	1985	DATE
cblr-2903	125	1	1	CARDINAL
cblr-2903	125	2	any year	DATE
cblr-2903	125	3	that year	DATE
cblr-2903	125	4	2	CARDINAL
cblr-2903	125	5	any year	DATE
cblr-2903	125	6	that year	DATE
cblr-2903	126	1	40 aba	QUANTITY
cblr-2903	127	1	ethics & profl responsibility	ORG
cblr-2903	128	1	346	CARDINAL
cblr-2903	128	2	1985	DATE
cblr-2903	129	1	41 31	DATE
cblr-2903	130	1	2006	DATE
cblr-2903	130	2	1	CARDINAL
cblr-2903	130	3	7.2	MONEY
cblr-2903	131	1	42 31	DATE
cblr-2903	132	1	10 (2004	DATE
cblr-2903	132	2	1	CARDINAL
cblr-2903	132	3	7.2	CARDINAL
cblr-2903	132	4	266	CARDINAL
cblr-2903	133	1	la w	FAC
cblr-2903	133	2	vie w	PERSON
cblr-2903	134	1	2011	DATE
cblr-2903	134	2	3 circular 230	CARDINAL
cblr-2903	135	1	5	CARDINAL
cblr-2903	135	2	6111 and 6112	DATE
cblr-2903	135	3	section 6700	LAW
cblr-2903	135	4	7	CARDINAL
cblr-2903	136	1	10b-5.4	CARDINAL
cblr-2903	136	2	2002	DATE
cblr-2903	138	1	4 31	CARDINAL
cblr-2903	139	1	10 (2004	DATE
cblr-2903	139	2	1	CARDINAL
cblr-2903	139	3	7.2	MONEY
cblr-2903	139	4	4	CARDINAL
cblr-2903	140	1	917	CARDINAL
cblr-2903	140	2	31	CARDINAL
cblr-2903	141	1	10.33-10.34	CARDINAL
cblr-2903	141	2	2004	DATE
cblr-2903	142	1	4	CARDINAL
cblr-2903	143	1	4	CARDINAL
cblr-2903	143	2	1	CARDINAL
cblr-2903	143	3	7.2	MONEY
cblr-2903	143	4	4	CARDINAL
cblr-2903	144	1	7.2	CARDINAL
cblr-2903	144	2	7.3	CARDINAL
cblr-2903	145	1	48	CARDINAL
cblr-2903	148	1	267	CARDINAL
cblr-2903	149	1	2	CARDINAL
cblr-2903	149	2	one	CARDINAL
cblr-2903	149	3	united states	GPE
cblr-2903	149	4	textron	ORG
cblr-2903	149	5	first	ORDINAL
cblr-2903	149	6	irs	ORG
cblr-2903	150	1	4	CARDINAL
cblr-2903	150	2	one	CARDINAL
cblr-2903	150	3	third	ORDINAL
cblr-2903	152	1	6	CARDINAL
cblr-2903	152	2	7	CARDINAL
cblr-2903	153	1	7	CARDINAL
cblr-2903	153	2	competently58	ORG
cblr-2903	153	3	5	CARDINAL
cblr-2903	154	1	d.	NORP
cblr-2903	154	2	united states	GPE
cblr-2903	154	3	textron	ORG
cblr-2903	154	4	577	CARDINAL
cblr-2903	154	5	21	CARDINAL
cblr-2903	154	6	31	CARDINAL
cblr-2903	154	7	2009	DATE
cblr-2903	154	8	en banc	ORG
cblr-2903	155	1	31	CARDINAL
cblr-2903	155	2	jocelyn allison	PERSON
cblr-2903	155	3	us v. textron	PERSON
cblr-2903	155	4	oct. 9, 2009	DATE
cblr-2903	155	5	http://www.1aw360.c om/articles/123606	PERSON
cblr-2903	156	1	1	CARDINAL
cblr-2903	156	2	7.6	CARDINAL
cblr-2903	157	1	ec	ORG
cblr-2903	158	1	8	CARDINAL
cblr-2903	159	1	ec	ORG
cblr-2903	159	2	1983	DATE
cblr-2903	159	3	r. 1.1 (	ORG
cblr-2903	159	4	2002	DATE
cblr-2903	160	1	la w	FAC
cblr-2903	160	2	vie w	PERSON
cblr-2903	161	1	2011268	CARDINAL
cblr-2903	162	1	taxl4	DATE
cblr-2903	162	2	269	CARDINAL
cblr-2903	163	1	third	ORDINAL
cblr-2903	164	1	61	CARDINAL
cblr-2903	165	1	third	ORDINAL
cblr-2903	165	2	2 first	DATE
cblr-2903	165	3	third	ORDINAL
cblr-2903	166	1	first	ORDINAL
cblr-2903	167	1	third	ORDINAL
cblr-2903	167	2	third	ORDINAL
cblr-2903	167	3	6	CARDINAL
cblr-2903	167	4	third	ORDINAL
cblr-2903	167	5	7	CARDINAL
cblr-2903	167	6	third	ORDINAL
cblr-2903	168	1	69	CARDINAL
cblr-2903	168	2	ec	ORG
cblr-2903	168	3	5-1	CARDINAL
cblr-2903	168	4	1983	DATE
cblr-2903	168	5	5.4	CARDINAL
cblr-2903	168	6	2002	DATE
cblr-2903	169	1	60	CARDINAL
cblr-2903	169	2	bernard wolfman	PERSON
cblr-2903	169	3	james p. holden &	PERSON
cblr-2903	169	4	kenneth l. harris	PERSON
cblr-2903	169	5	603.3	CARDINAL
cblr-2903	169	6	6th	ORDINAL
cblr-2903	169	7	2004	DATE
cblr-2903	170	1	61	CARDINAL
cblr-2903	170	2	1	CARDINAL
cblr-2903	170	3	7.6	CARDINAL
cblr-2903	171	1	62	CARDINAL
cblr-2903	172	1	r. 2.3(a	PERSON
cblr-2903	172	2	2002	DATE
cblr-2903	173	1	6	CARDINAL
cblr-2903	173	2	d.	NORP
cblr-2903	173	3	r. 2.3(b	PERSON
cblr-2903	174	1	65	CARDINAL
cblr-2903	175	1	5	CARDINAL
cblr-2903	175	2	1983	DATE
cblr-2903	175	3	r. 2.1	PERSON
cblr-2903	175	4	2.3	CARDINAL
cblr-2903	175	5	4.1	CARDINAL
cblr-2903	175	6	2002	DATE
cblr-2903	176	1	67	CARDINAL
cblr-2903	177	1	2002	DATE
cblr-2903	178	1	moldenhaeur	PERSON
cblr-2903	178	2	1	CARDINAL
cblr-2903	178	3	7.6	CARDINAL
cblr-2903	180	1	269	CARDINAL
cblr-2903	180	2	columbia business law review	ORG
cblr-2903	182	1	8	CARDINAL
cblr-2903	184	1	2 iii	QUANTITY
cblr-2903	186	1	three quarters of a century ago	DATE
cblr-2903	186	2	american	NORP
cblr-2903	188	1	the earliest days	DATE
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cblr-2903	188	3	69	CARDINAL
cblr-2903	188	4	7o	CARDINAL
cblr-2903	188	5	8 (1983	DATE
cblr-2903	189	1	71	CARDINAL
cblr-2903	189	2	ec 7-1	ORG
cblr-2903	189	3	ec	ORG
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cblr-2903	189	6	7.6	CARDINAL
cblr-2903	189	7	69	CARDINAL
cblr-2903	189	8	809	DATE
cblr-2903	189	9	810	CARDINAL
cblr-2903	189	10	2d	DATE
cblr-2903	189	11	1934	DATE
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cblr-2903	190	4	39	CARDINAL
cblr-2903	191	1	merle h. miller	ORG
cblr-2903	191	2	10	CARDINAL
cblr-2903	192	1	fed	ORG
cblr-2903	193	1	1067	CARDINAL
cblr-2903	193	2	1068	CARDINAL
cblr-2903	193	3	1952	DATE
cblr-2903	194	1	2011270	DATE
cblr-2903	194	2	1970s.76	CARDINAL
cblr-2903	197	1	the 1970s and	DATE
cblr-2903	197	2	1980s	DATE
cblr-2903	197	3	individuals.78	ORG
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cblr-2903	197	6	irs	ORG
cblr-2903	197	7	irs	ORG
cblr-2903	198	1	the tax reform act of	LAW
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cblr-2903	198	3	congress	ORG
cblr-2903	198	4	2	CARDINAL
cblr-2903	198	5	the tax reform act of	LAW
cblr-2903	198	6	1986	DATE
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cblr-2903	199	2	6	CARDINAL
cblr-2903	199	3	1980	DATE
cblr-2903	200	1	77	CARDINAL
cblr-2903	201	1	2	CARDINAL
cblr-2903	201	2	83	DATE
cblr-2903	202	1	79	CARDINAL
cblr-2903	203	1	87	DATE
cblr-2903	204	1	8o	CARDINAL
cblr-2903	204	2	cassell bryan-low	PERSON
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cblr-2903	205	3	million	CARDINAL
cblr-2903	205	4	one	CARDINAL
cblr-2903	206	1	irs	ORG
cblr-2903	206	2	82,100	CARDINAL
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cblr-2903	207	2	12	CARDINAL
cblr-2903	207	3	1951-52	DATE
cblr-2903	207	4	82	CARDINAL
cblr-2903	207	5	3	CARDINAL
cblr-2903	207	6	270	CARDINAL
cblr-2903	207	7	12	CARDINAL
cblr-2903	207	8	1951-52	DATE
cblr-2903	207	9	2	CARDINAL
cblr-2903	207	10	83	CARDINAL
cblr-2903	207	11	joseph bankman	PERSON
cblr-2903	207	12	83	CARDINAL
cblr-2903	207	13	1775	DATE
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cblr-2903	207	15	1999	DATE
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cblr-2903	207	18	271	CARDINAL
cblr-2903	207	19	one	CARDINAL
cblr-2903	208	1	billions of dollars	MONEY
cblr-2903	210	1	the 1990s	DATE
cblr-2903	211	1	6	CARDINAL
cblr-2903	214	1	k. yin	PERSON
cblr-2903	214	2	54	CARDINAL
cblr-2903	214	3	smu	ORG
cblr-2903	214	4	l. rev	PERSON
cblr-2903	214	5	209	CARDINAL
cblr-2903	214	6	218	CARDINAL
cblr-2903	215	1	12	CARDINAL
cblr-2903	215	2	1951-52	DATE
cblr-2903	216	1	3	CARDINAL
cblr-2903	216	2	330	CARDINAL
cblr-2903	217	1	bryan-low	PERSON
cblr-2903	217	2	84	CARDINAL
cblr-2903	218	1	2	CARDINAL
cblr-2903	218	2	83	DATE
cblr-2903	219	1	86	DATE
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cblr-2903	219	3	84	CARDINAL
cblr-2903	219	4	al	ORG
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cblr-2903	220	1	9	CARDINAL
cblr-2903	221	1	10% to 40%	PERCENT
cblr-2903	222	1	up to 10%	PERCENT
cblr-2903	223	1	272	CARDINAL
cblr-2903	224	1	2011	DATE
cblr-2903	226	1	0	CARDINAL
cblr-2903	226	2	thousands	CARDINAL
cblr-2903	228	1	irs	ORG
cblr-2903	228	2	3	CARDINAL
cblr-2903	228	3	irs	ORG
cblr-2903	231	1	90	CARDINAL
cblr-2903	232	1	kpmg partners	ORG
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cblr-2903	235	1	9	CARDINAL
cblr-2903	235	2	bryan	PERSON
cblr-2903	235	3	85	CARDINAL
cblr-2903	235	4	94	CARDINAL
cblr-2903	235	5	irs	ORG
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cblr-2903	236	5	88	CARDINAL
cblr-2903	237	1	supra	PERSON
cblr-2903	238	1	92	CARDINAL
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cblr-2903	241	1	8	CARDINAL
cblr-2903	243	1	american	NORP
cblr-2903	243	2	2004	DATE
cblr-2903	245	1	david cay johnston	PERSON
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cblr-2903	245	3	feb. 9, 2003	DATE
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cblr-2903	252	1	2	CARDINAL
cblr-2903	252	2	86	DATE
cblr-2903	253	1	101	CARDINAL
cblr-2903	253	2	american	NORP
cblr-2903	254	1	108357	DATE
cblr-2903	254	2	118	CARDINAL
cblr-2903	255	1	1418	CARDINAL
cblr-2903	256	1	10	CARDINAL
cblr-2903	257	1	6662	DATE
cblr-2903	257	2	6663	DATE
cblr-2903	257	3	1	CARDINAL
cblr-2903	257	4	7.4	CARDINAL
cblr-2903	257	5	274	CARDINAL
cblr-2903	258	1	2011	DATE
cblr-2903	258	2	twenty percent	PERCENT
cblr-2903	258	3	'03	DATE
cblr-2903	260	1	4	CARDINAL
cblr-2903	261	1	6662	DATE
cblr-2903	261	2	1	CARDINAL
cblr-2903	261	3	2	CARDINAL
cblr-2903	261	4	26	CARDINAL
cblr-2903	262	1	6662	DATE
cblr-2903	263	1	10 6	CARDINAL
cblr-2903	263	2	2004	DATE
cblr-2903	263	3	50-percent	PERCENT
cblr-2903	263	4	the internal revenue service	ORG
cblr-2903	264	1	7	CARDINAL
cblr-2903	265	1	08	CARDINAL
cblr-2903	266	1	zero	CARDINAL
cblr-2903	267	1	irs	ORG
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cblr-2903	268	3	2	CARDINAL
cblr-2903	268	4	86	CARDINAL
cblr-2903	269	1	104 hsue	QUANTITY
cblr-2903	269	2	13	CARDINAL
cblr-2903	269	3	911	CARDINAL
cblr-2903	269	4	105	CARDINAL
cblr-2903	270	1	6662	DATE
cblr-2903	270	2	supra	PERSON
cblr-2903	270	3	13	CARDINAL
cblr-2903	270	4	911	CARDINAL
cblr-2903	271	1	10	CARDINAL
cblr-2903	273	1	1.6664-4	CARDINAL
cblr-2903	273	2	supra	PERSON
cblr-2903	273	3	13	CARDINAL
cblr-2903	273	4	912	CARDINAL
cblr-2903	274	1	1'0	CARDINAL
cblr-2903	276	1	1.6662-4(g)(b	CARDINAL
cblr-2903	276	2	1.6664-4(c	CARDINAL
cblr-2903	276	3	1.6664-4(e)(b)(1	CARDINAL
cblr-2903	276	4	april 2003	DATE
cblr-2903	276	5	2	CARDINAL
cblr-2903	276	6	87	DATE
cblr-2903	277	1	0	CARDINAL
cblr-2903	277	2	2	CARDINAL
cblr-2903	277	3	86-87	DATE
cblr-2903	279	1	275	CARDINAL
cblr-2903	279	2	investigation.09	ORG
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cblr-2903	281	2	early 2000s	DATE
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cblr-2903	282	2	hundreds of thousands	CARDINAL
cblr-2903	282	3	$1 million dollars	MONEY
cblr-2903	284	1	approach.112	PRODUCT
cblr-2903	287	1	more than four decades	DATE
cblr-2903	287	2	87	DATE
cblr-2903	287	3	irs	ORG
cblr-2903	288	1	irs	ORG
cblr-2903	290	1	110	CARDINAL
cblr-2903	290	2	2	CARDINAL
cblr-2903	290	3	94	CARDINAL
cblr-2903	291	1	93	DATE
cblr-2903	292	1	2	CARDINAL
cblr-2903	292	2	93-94	CARDINAL
cblr-2903	292	3	113	CARDINAL
cblr-2903	293	1	94	DATE
cblr-2903	294	1	114	CARDINAL
cblr-2903	295	1	94	CARDINAL
cblr-2903	295	2	82	CARDINAL
cblr-2903	295	3	1782-83	DATE
cblr-2903	296	1	2011276	CARDINAL
cblr-2903	296	2	la w	FAC
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cblr-2903	296	4	the united states	GPE
cblr-2903	297	1	the end of the 1990s	DATE
cblr-2903	299	1	treasury	ORG
cblr-2903	299	2	6011.16	CARDINAL
cblr-2903	299	3	congress	ORG
cblr-2903	299	4	american	NORP
cblr-2903	299	5	2005	DATE
cblr-2903	299	6	230	CARDINAL
cblr-2903	300	1	today	DATE
cblr-2903	300	2	230	CARDINAL
cblr-2903	301	1	rostain	PERSON
cblr-2903	301	2	2	CARDINAL
cblr-2903	301	3	95	CARDINAL
cblr-2903	302	1	116	CARDINAL
cblr-2903	304	1	301.6112	CARDINAL
cblr-2903	307	1	1.6011-4	CARDINAL
cblr-2903	307	2	2	CARDINAL
cblr-2903	307	3	95-96	CARDINAL
cblr-2903	308	1	american	NORP
cblr-2903	308	2	2004	DATE
cblr-2903	310	1	108	CARDINAL
cblr-2903	310	2	118	CARDINAL
cblr-2903	311	1	1418	CARDINAL
cblr-2903	311	2	1575-87	DATE
cblr-2903	311	3	2	CARDINAL
cblr-2903	311	4	97	DATE
cblr-2903	312	1	david t. moldenhauer	PERSON
cblr-2903	312	2	230	CARDINAL
cblr-2903	312	3	first	ORDINAL
cblr-2903	312	4	29	CARDINAL
cblr-2903	312	5	seattle u. l. rev	PERSON
cblr-2903	312	6	843	CARDINAL
cblr-2903	312	7	844-45	CARDINAL
cblr-2903	312	8	230	CARDINAL
cblr-2903	312	9	irs	ORG
cblr-2903	312	10	irs	ORG
cblr-2903	312	11	third	ORDINAL
cblr-2903	312	12	third	ORDINAL
cblr-2903	314	1	277	CARDINAL
cblr-2903	314	2	the last decade	DATE
cblr-2903	318	1	a. circular 230	PERSON
cblr-2903	318	2	230	CARDINAL
cblr-2903	318	3	irs	ORG
cblr-2903	319	1	230	CARDINAL
cblr-2903	319	2	1	CARDINAL
cblr-2903	319	3	irs	ORG
cblr-2903	319	4	2	CARDINAL
cblr-2903	319	5	3	CARDINAL
cblr-2903	321	1	230	CARDINAL
cblr-2903	322	1	230	CARDINAL
cblr-2903	322	2	2005	DATE
cblr-2903	323	1	first	ORDINAL
cblr-2903	323	2	1984	DATE
cblr-2903	323	3	section 10.33	LAW
cblr-2903	323	4	119	CARDINAL
cblr-2903	323	5	3	CARDINAL
cblr-2903	323	6	268	CARDINAL
cblr-2903	324	1	120	CARDINAL
cblr-2903	324	2	31	CARDINAL
cblr-2903	325	1	10.0-10.93	CARDINAL
cblr-2903	325	2	2005	DATE
cblr-2903	326	1	121	CARDINAL
cblr-2903	326	2	jay a.	PERSON
cblr-2903	326	3	third	ORDINAL
cblr-2903	326	4	2004	DATE
cblr-2903	327	1	l. rev	PERSON
cblr-2903	327	2	1626	DATE
cblr-2903	327	3	2004	DATE
cblr-2903	328	1	1"	CARDINAL
cblr-2903	328	2	31	CARDINAL
cblr-2903	329	1	10.3	CARDINAL
cblr-2903	330	1	230	CARDINAL
cblr-2903	330	2	irs	ORG
cblr-2903	331	1	d.	NORP
cblr-2903	331	2	la w	FAC
cblr-2903	331	3	vie w	PERSON
cblr-2903	332	1	2011278	CARDINAL
cblr-2903	332	2	230.123	CARDINAL
cblr-2903	332	3	10.33	CARDINAL
cblr-2903	332	4	1	CARDINAL
cblr-2903	332	5	2	CARDINAL
cblr-2903	332	6	3	CARDINAL
cblr-2903	332	7	4	CARDINAL
cblr-2903	333	1	24	CARDINAL
cblr-2903	333	2	section 10.33	LAW
cblr-2903	333	3	1984	DATE
cblr-2903	334	1	5	CARDINAL
cblr-2903	335	1	26	CARDINAL
cblr-2903	336	1	treasury	ORG
cblr-2903	336	2	early 2000	DATE
cblr-2903	336	3	enron	ORG
cblr-2903	336	4	the internal revenue service	ORG
cblr-2903	336	5	49	CARDINAL
cblr-2903	336	6	fed	ORG
cblr-2903	338	1	6719 (feb. 23, 1984	DATE
cblr-2903	339	1	treasury	ORG
cblr-2903	339	2	31 u.s.c	QUANTITY
cblr-2903	340	1	330	CARDINAL
cblr-2903	341	1	49	CARDINAL
cblr-2903	343	1	6720	CARDINAL
cblr-2903	343	2	6720	CARDINAL
cblr-2903	343	3	feb. 23, 1984	DATE
cblr-2903	343	4	supra	PERSON
cblr-2903	343	5	118	CARDINAL
cblr-2903	343	6	847	CARDINAL
cblr-2903	343	7	124	CARDINAL
cblr-2903	343	8	230	CARDINAL
cblr-2903	343	9	31	CARDINAL
cblr-2903	344	1	1984	DATE
cblr-2903	344	2	supra	PERSON
cblr-2903	344	3	125	CARDINAL
cblr-2903	344	4	847	CARDINAL
cblr-2903	345	1	125	CARDINAL
cblr-2903	345	2	supra	PERSON
cblr-2903	345	3	118	CARDINAL
cblr-2903	345	4	847	CARDINAL
cblr-2903	345	5	the internal revenue service	ORG
cblr-2903	345	6	45	CARDINAL
cblr-2903	345	7	fed	ORG
cblr-2903	347	1	58,594	CARDINAL
cblr-2903	347	2	58,595	CARDINAL
cblr-2903	347	3	sept. 4, 1980	DATE
cblr-2903	348	1	126	CARDINAL
cblr-2903	348	2	supra	PERSON
cblr-2903	348	3	118	CARDINAL
cblr-2903	348	4	848	CARDINAL
cblr-2903	348	5	treasury	ORG
cblr-2903	350	1	127	CARDINAL
cblr-2903	351	1	848-49	CARDINAL
cblr-2903	351	2	1982	DATE
cblr-2903	351	3	american	NORP
cblr-2903	351	4	346	CARDINAL
cblr-2903	352	1	346	PRODUCT
cblr-2903	352	2	aba	PERSON
cblr-2903	353	1	treasury	ORG
cblr-2903	353	2	aba opinion 346	ORG
cblr-2903	354	1	aba	PERSON
cblr-2903	354	2	treasury	ORG
cblr-2903	357	1	279	CARDINAL
cblr-2903	358	1	the next few years	DATE
cblr-2903	358	2	230	CARDINAL
cblr-2903	359	1	congress	ORG
cblr-2903	359	2	american	NORP
cblr-2903	359	3	2004,30	CARDINAL
cblr-2903	360	1	31	CARDINAL
cblr-2903	360	2	section 330	LAW
cblr-2903	360	3	treasury	ORG
cblr-2903	361	1	131	CARDINAL
cblr-2903	361	2	treasury	ORG
cblr-2903	361	3	december 2004	DATE
cblr-2903	362	1	32	CARDINAL
cblr-2903	362	2	june 21, 2005	DATE
cblr-2903	362	3	irs	ORG
cblr-2903	362	4	the previous decade	DATE
cblr-2903	362	5	230	CARDINAL
cblr-2903	362	6	128	CARDINAL
cblr-2903	362	7	william h. simon	PERSON
cblr-2903	362	8	75	CARDINAL
cblr-2903	362	9	fordham l. rev	PERSON
cblr-2903	362	10	1453	CARDINAL
cblr-2903	362	11	1453-57	CARDINAL
cblr-2903	362	12	2006	DATE
cblr-2903	363	1	129	CARDINAL
cblr-2903	363	2	supra	PERSON
cblr-2903	363	3	118	CARDINAL
cblr-2903	363	4	849	CARDINAL
cblr-2903	364	1	13o	CARDINAL
cblr-2903	364	2	american	NORP
cblr-2903	364	3	2004	DATE
cblr-2903	365	1	l. 108-357	PERSON
cblr-2903	365	2	118	CARDINAL
cblr-2903	366	1	1418	CARDINAL
cblr-2903	366	2	2004	DATE
cblr-2903	369	1	treasury	ORG
cblr-2903	370	1	1a2	CARDINAL
cblr-2903	370	2	supra	PERSON
cblr-2903	370	3	118	CARDINAL
cblr-2903	370	4	850	CARDINAL
cblr-2903	370	5	irs	ORG
cblr-2903	370	6	230	CARDINAL
cblr-2903	371	1	2011280	CARDINAL
cblr-2903	371	2	la w	FAC
cblr-2903	371	3	vie w	ORG
cblr-2903	373	1	2005	DATE
cblr-2903	373	2	irs	ORG
cblr-2903	374	1	'36	CARDINAL
cblr-2903	374	2	230	CARDINAL
cblr-2903	374	3	one	CARDINAL
cblr-2903	374	4	1	CARDINAL
cblr-2903	374	5	irs	ORG
cblr-2903	374	6	2	CARDINAL
cblr-2903	374	7	3	CARDINAL
cblr-2903	375	1	the securities and exchange commission	ORG
cblr-2903	376	1	134	CARDINAL
cblr-2903	376	2	31	CARDINAL
cblr-2903	377	1	10.37	CARDINAL
cblr-2903	377	2	135	CARDINAL
cblr-2903	377	3	140	CARDINAL
cblr-2903	377	4	136	CARDINAL
cblr-2903	377	5	31	CARDINAL
cblr-2903	379	1	bridget j. crawford	PERSON
cblr-2903	379	2	230	CARDINAL
cblr-2903	379	3	42	CARDINAL
cblr-2903	380	1	prob.	ORG
cblr-2903	380	2	j. 213	PERSON
cblr-2903	380	3	214	DATE
cblr-2903	380	4	2007	DATE
cblr-2903	380	5	133	CARDINAL
cblr-2903	381	1	137	CARDINAL
cblr-2903	382	1	10.35(b)(2	CARDINAL
cblr-2903	382	2	133	CARDINAL
cblr-2903	383	1	1	CARDINAL
cblr-2903	383	2	31	CARDINAL
cblr-2903	385	1	139	CARDINAL
cblr-2903	385	2	31	CARDINAL
cblr-2903	386	1	10.35(b)(2)(ii)(b	CARDINAL
cblr-2903	387	1	1o 31	CARDINAL
cblr-2903	391	1	the tax la wyer's	ORG
cblr-2903	391	2	281	CARDINAL
cblr-2903	392	1	'42	DATE
cblr-2903	392	2	1	CARDINAL
cblr-2903	392	3	2	CARDINAL
cblr-2903	392	4	3	CARDINAL
cblr-2903	392	5	4	CARDINAL
cblr-2903	392	6	5	CARDINAL
cblr-2903	392	7	6	CARDINAL
cblr-2903	392	8	7	CARDINAL
cblr-2903	393	1	4	CARDINAL
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cblr-2903	398	2	31	CARDINAL
cblr-2903	400	1	4 31	DATE
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cblr-2903	429	3	893	CARDINAL
cblr-2903	429	4	898	CARDINAL
cblr-2903	429	5	6th	ORDINAL
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cblr-2903	432	3	231	CARDINAL
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cblr-2903	444	3	158	CARDINAL
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cblr-2903	452	1	'62	PRODUCT
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cblr-2903	456	1	16	CARDINAL
cblr-2903	456	2	3	CARDINAL
cblr-2903	456	3	276	CARDINAL
cblr-2903	456	4	162	CARDINAL
cblr-2903	458	1	330	CARDINAL
cblr-2903	458	2	164	CARDINAL
cblr-2903	459	1	276	CARDINAL
cblr-2903	459	2	165	CARDINAL
cblr-2903	460	1	316	CARDINAL
cblr-2903	460	2	166	CARDINAL
cblr-2903	460	3	316	CARDINAL
cblr-2903	463	1	la w	FAC
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cblr-2903	469	5	571	CARDINAL
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cblr-2903	475	1	172	CARDINAL
cblr-2903	475	2	13	CARDINAL
cblr-2903	475	3	907	CARDINAL
cblr-2903	476	1	173	CARDINAL
cblr-2903	478	1	1:258	CARDINAL
cblr-2903	478	2	287	CARDINAL
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cblr-2903	480	1	'77	CARDINAL
cblr-2903	482	1	230	CARDINAL
cblr-2903	486	1	174	CARDINAL
cblr-2903	488	1	938	CARDINAL
cblr-2903	490	1	17	CARDINAL
cblr-2903	490	2	938-43	CARDINAL
cblr-2903	491	1	3	CARDINAL
cblr-2903	491	2	268	CARDINAL
cblr-2903	492	1	179	CARDINAL
cblr-2903	492	2	268	CARDINAL
cblr-2903	493	1	la w	FAC
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cblr-2903	504	1	182	CARDINAL
cblr-2903	504	2	2010	DATE
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cblr-2903	504	4	111th	NORP
cblr-2903	505	1	1409	DATE
cblr-2903	505	2	2010	DATE
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cblr-2903	523	2	2010	DATE
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cblr-2903	565	6	1357	CARDINAL
cblr-2903	565	7	1361	CARDINAL
cblr-2903	565	8	2009	DATE
cblr-2903	566	1	205	CARDINAL
cblr-2903	566	2	supra	PERSON
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cblr-2903	566	4	2046	CARDINAL
cblr-2903	567	1	2040	CARDINAL
cblr-2903	567	2	irs	ORG
cblr-2903	568	1	2042-43	CARDINAL
cblr-2903	569	1	2	CARDINAL
cblr-2903	569	2	2	CARDINAL
cblr-2903	569	3	209	CARDINAL
cblr-2903	570	1	118	CARDINAL
cblr-2903	571	1	dileama 293no	ORG
cblr-2903	572	1	230	CARDINAL
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cblr-2903	575	1	11	CARDINAL
cblr-2903	576	1	13	CARDINAL
cblr-2903	577	1	230	CARDINAL
cblr-2903	578	1	230	CARDINAL
cblr-2903	579	1	210	PRODUCT
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cblr-2903	579	3	102	CARDINAL
cblr-2903	579	4	211	CARDINAL
cblr-2903	581	1	77	DATE
cblr-2903	581	2	213	CARDINAL
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cblr-2903	582	1	214	CARDINAL
cblr-2903	583	1	2011294	DATE
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cblr-2903	588	2	4	CARDINAL
cblr-2903	588	3	78	CARDINAL
cblr-2903	589	1	216	CARDINAL
cblr-2903	589	2	schumacher	PERSON
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cblr-2903	589	4	35	CARDINAL
cblr-2903	591	1	1:258	CARDINAL
cblr-2903	591	2	295	CARDINAL