id	sid	eid	entity	type
cblr-2984	1	1	joshua d.	PERSON
cblr-2984	1	2	3 ii	CARDINAL
cblr-2984	1	3	9	CARDINAL
cblr-2984	2	1	10 1	CARDINAL
cblr-2984	3	1	11 2	CARDINAL
cblr-2984	4	1	14 3	DATE
cblr-2984	5	1	14	CARDINAL
cblr-2984	6	1	15 1	CARDINAL
cblr-2984	6	2	erger	PERSON
cblr-2984	7	1	15 2	CARDINAL
cblr-2984	7	2	16	CARDINAL
cblr-2984	7	3	17 iii	QUANTITY
cblr-2984	8	1	19	CARDINAL
cblr-2984	8	2	19	CARDINAL
cblr-2984	8	3	20	CARDINAL
cblr-2984	9	1	22	CARDINAL
cblr-2984	9	2	24	CARDINAL
cblr-2984	9	3	25	CARDINAL
cblr-2984	10	1	28	CARDINAL
cblr-2984	10	2	32	CARDINAL
cblr-2984	10	3	36	CARDINAL
cblr-2984	11	1	41 f.	PERSON
cblr-2984	11	2	44	CARDINAL
cblr-2984	11	3	45	CARDINAL
cblr-2984	12	1	47	CARDINAL
cblr-2984	12	2	49 1	DATE
cblr-2984	13	1	49 2	CARDINAL
cblr-2984	13	2	51 a.	PERSON
cblr-2984	13	3	52 b.	PERSON
cblr-2984	15	1	56 3	DATE
cblr-2984	16	1	58 a.	PERSON
cblr-2984	16	2	58	CARDINAL
cblr-2984	18	1	62	CARDINAL
cblr-2984	19	1	65	CARDINAL
cblr-2984	19	2	d.	NORP
cblr-2984	20	1	69 1	CARDINAL
cblr-2984	22	1	69 2	CARDINAL
cblr-2984	22	2	72 3	DATE
cblr-2984	22	3	74	CARDINAL
cblr-2984	23	1	77 vi	PERSON
cblr-2984	23	2	over seventy years	DATE
cblr-2984	29	1	the second half	DATE
cblr-2984	30	1	at least two -years	DATE
cblr-2984	31	1	la w	FAC
cblr-2984	31	2	vie w	PERSON
cblr-2984	32	1	2006	DATE
cblr-2984	34	1	i. introduction	PERSON
cblr-2984	34	2	broadway	FAC
cblr-2984	35	1	many, many years	DATE
cblr-2984	38	1	wachtell	ORG
cblr-2984	38	2	lipton, rosen & katz	ORG
cblr-2984	39	1	b.a.	PERSON
cblr-2984	39	2	new york university	ORG
cblr-2984	39	3	1999	DATE
cblr-2984	39	4	j.d.	GPE
cblr-2984	39	5	harvard law school, 2002	ORG
cblr-2984	40	1	eran lempert	PERSON
cblr-2984	41	1	brookes billman	PERSON
cblr-2984	41	2	peter canellos	PERSON
cblr-2984	41	3	noel cunningham	PERSON
cblr-2984	41	4	victor fleischer	PERSON
cblr-2984	41	5	daniel halperin	PERSON
cblr-2984	41	6	joshua holmes	PERSON
cblr-2984	41	7	annie jeong	PERSON
cblr-2984	41	8	roy katzovicz	PERSON
cblr-2984	41	9	garrett moritz	PERSON
cblr-2984	41	10	deborah paul	PERSON
cblr-2984	41	11	alex raskolnikov	PERSON
cblr-2984	41	12	deborah schenk	PERSON
cblr-2984	41	13	bernard wolfman	PERSON
cblr-2984	41	14	eric zacks	PERSON
cblr-2984	42	1	jessica blumenfeld	PERSON
cblr-2984	42	2	ariel	PERSON
cblr-2984	44	1	jerry bock	PERSON
cblr-2984	44	2	1964	DATE
cblr-2984	45	1	2	CARDINAL
cblr-2984	46	1	354	PRODUCT
cblr-2984	46	2	357	CARDINAL
cblr-2984	46	3	361	CARDINAL
cblr-2984	46	4	368	CARDINAL
cblr-2984	46	5	2005	DATE
cblr-2984	47	1	3	CARDINAL
cblr-2984	47	2	1	CARDINAL
cblr-2984	49	1	1:1	CARDINAL
cblr-2984	50	1	congress	ORG
cblr-2984	51	1	first	ORDINAL
cblr-2984	51	2	1932	DATE
cblr-2984	51	3	second	ORDINAL
cblr-2984	51	4	cortland specialty co.	ORG
cblr-2984	51	5	60	CARDINAL
cblr-2984	51	6	937	CARDINAL
cblr-2984	51	7	2d	DATE
cblr-2984	51	8	1932	DATE
cblr-2984	52	1	boris i. bittker & james s. eustice	ORG
cblr-2984	52	2	12.21	CARDINAL
cblr-2984	52	3	7th	ORDINAL
cblr-2984	52	4	2004	DATE
cblr-2984	53	1	martin d. ginsburg & jack s. levin	ORG
cblr-2984	53	2	610	CARDINAL
cblr-2984	53	3	2004	DATE
cblr-2984	54	1	dozens	CARDINAL
cblr-2984	54	2	jere d. mcgaffey	PERSON
cblr-2984	54	3	kenneth c. hunt	PERSON
cblr-2984	54	4	59	CARDINAL
cblr-2984	54	5	659	CARDINAL
cblr-2984	54	6	1981	DATE
cblr-2984	54	7	michael l. schulz	PERSON
cblr-2984	54	8	626	CARDINAL
cblr-2984	54	9	1165	CARDINAL
cblr-2984	54	10	2004	DATE
cblr-2984	54	11	bernard wolfman	PERSON
cblr-2984	54	12	the american law institute study	ORG
cblr-2984	54	13	57	CARDINAL
cblr-2984	54	14	840	CARDINAL
cblr-2984	54	15	1979	DATE
cblr-2984	55	1	65-617	CARDINAL
cblr-2984	55	2	1	CARDINAL
cblr-2984	55	3	5	DATE
cblr-2984	55	4	1918	DATE
cblr-2984	56	1	68	CARDINAL
cblr-2984	56	2	16 (1924	DATE
cblr-2984	60	1	1.368-1(e	CARDINAL
cblr-2984	60	2	2005	DATE
cblr-2984	61	1	7	CARDINAL
cblr-2984	63	1	1.368-1(e	CARDINAL
cblr-2984	63	2	2005	DATE
cblr-2984	63	3	minn.	ORG
cblr-2984	64	1	tea co.	ORG
cblr-2984	64	2	296	CARDINAL
cblr-2984	64	3	378	CARDINAL
cblr-2984	64	4	386	CARDINAL
cblr-2984	64	5	1935	DATE
cblr-2984	65	1	2006	DATE
cblr-2984	65	2	at least forty percent	PERCENT
cblr-2984	68	1	the years	DATE
cblr-2984	71	1	5	CARDINAL
cblr-2984	71	2	one	CARDINAL
cblr-2984	72	1	8	CARDINAL
cblr-2984	74	1	1.368-1(e)(2)(v	CARDINAL
cblr-2984	74	2	1	CARDINAL
cblr-2984	74	3	2006	DATE
cblr-2984	74	4	40	MONEY
cblr-2984	74	5	60	MONEY
cblr-2984	75	1	william j. turnier	PERSON
cblr-2984	75	2	64	CARDINAL
cblr-2984	76	1	l. rev	PERSON
cblr-2984	77	1	902	CARDINAL
cblr-2984	77	2	902	CARDINAL
cblr-2984	77	3	1976	DATE
cblr-2984	78	1	10	CARDINAL
cblr-2984	78	2	william t. hutton	PERSON
cblr-2984	78	3	56	CARDINAL
cblr-2984	78	4	904	CARDINAL
cblr-2984	78	5	904	CARDINAL
cblr-2984	78	6	1979	DATE
cblr-2984	79	1	11	CARDINAL
cblr-2984	79	2	daniel q. posin	PERSON
cblr-2984	79	3	penelope	PERSON
cblr-2984	79	4	133	CARDINAL
cblr-2984	79	5	l. rev	PERSON
cblr-2984	79	6	1335	DATE
cblr-2984	79	7	1371	CARDINAL
cblr-2984	79	8	1985	DATE
cblr-2984	80	1	12	CARDINAL
cblr-2984	80	2	supra	PERSON
cblr-2984	80	3	4	CARDINAL
cblr-2984	80	4	840	CARDINAL
cblr-2984	80	5	13	CARDINAL
cblr-2984	80	6	11	CARDINAL
cblr-2984	80	7	1373	CARDINAL
cblr-2984	81	1	14	CARDINAL
cblr-2984	81	2	peter l. faber	PERSON
cblr-2984	81	3	34	CARDINAL
cblr-2984	81	4	239	CARDINAL
cblr-2984	81	5	239	CARDINAL
cblr-2984	81	6	1981	DATE
cblr-2984	82	1	5	CARDINAL
cblr-2984	83	1	bitrker & eustice	ORG
cblr-2984	83	2	4	CARDINAL
cblr-2984	83	3	12.21	CARDINAL
cblr-2984	83	4	peter l. faber	PERSON
cblr-2984	83	5	68	CARDINAL
cblr-2984	83	6	863	CARDINAL
cblr-2984	83	7	1995	DATE
cblr-2984	83	8	hutton	GPE
cblr-2984	83	9	10	CARDINAL
cblr-2984	83	10	4	CARDINAL
cblr-2984	83	11	david s. miller	PERSON
cblr-2984	83	12	3	CARDINAL
cblr-2984	83	13	fla	GPE
cblr-2984	84	1	187	CARDINAL
cblr-2984	84	2	1996	DATE
cblr-2984	84	3	supra	PERSON
cblr-2984	84	4	11	CARDINAL
cblr-2984	85	1	robert a. rizzi	PERSON
cblr-2984	85	2	17	CARDINAL
cblr-2984	85	3	j. corp.	ORG
cblr-2984	85	4	362	CARDINAL
cblr-2984	85	5	1991	DATE
cblr-2984	85	6	supra	PERSON
cblr-2984	85	7	9	CARDINAL
cblr-2984	85	8	supra	PERSON
cblr-2984	85	9	4	CARDINAL
cblr-2984	86	1	1:1	CARDINAL
cblr-2984	86	2	the last ten years	DATE
cblr-2984	86	3	the u.s. department of the treasury	ORG
cblr-2984	86	4	irs	ORG
cblr-2984	87	1	september 2005	DATE
cblr-2984	87	2	between the day	DATE
cblr-2984	87	3	the day	DATE
cblr-2984	87	4	7	CARDINAL
cblr-2984	87	5	8	CARDINAL
cblr-2984	89	1	treasury	ORG
cblr-2984	93	1	today	DATE
cblr-2984	93	2	16	CARDINAL
cblr-2984	95	1	1.368-1(e	CARDINAL
cblr-2984	95	2	2005	DATE
cblr-2984	96	1	17	CARDINAL
cblr-2984	97	1	1.368-1(e)(2	CARDINAL
cblr-2984	98	1	18	CARDINAL
cblr-2984	98	2	ginsburg & levin	ORG
cblr-2984	98	3	supra	PERSON
cblr-2984	98	4	4	CARDINAL
cblr-2984	98	5	6	CARDINAL
cblr-2984	100	1	la w	FAC
cblr-2984	100	2	vie w	PERSON
cblr-2984	101	1	2006	DATE
cblr-2984	104	1	the second half	DATE
cblr-2984	105	1	the american law institute	ORG
cblr-2984	105	2	1980,20	DATE
cblr-2984	109	1	at least two years	DATE
cblr-2984	110	1	9	CARDINAL
cblr-2984	111	1	20	CARDINAL
cblr-2984	111	2	1980	DATE
cblr-2984	112	1	21	CARDINAL
cblr-2984	112	2	65-617	CARDINAL
cblr-2984	112	3	1	CARDINAL
cblr-2984	112	4	5	DATE
cblr-2984	112	5	1918	DATE
cblr-2984	113	1	68	CARDINAL
cblr-2984	113	2	16 (1924	DATE
cblr-2984	115	1	1:1	CARDINAL
cblr-2984	115	2	columbia business law review	ORG
cblr-2984	119	1	two	CARDINAL
cblr-2984	120	1	first	ORDINAL
cblr-2984	121	1	second	ORDINAL
cblr-2984	124	1	five	CARDINAL
cblr-2984	129	1	vi	PERSON
cblr-2984	130	1	2006 ii	TIME
cblr-2984	130	2	two	CARDINAL
cblr-2984	130	3	first	ORDINAL
cblr-2984	132	1	one	CARDINAL
cblr-2984	134	1	3	CARDINAL
cblr-2984	134	2	first	ORDINAL
cblr-2984	134	3	martin lipton & erica h. steinberger	ORG
cblr-2984	134	4	2002	DATE
cblr-2984	134	5	stephen m. bainbridge	PERSON
cblr-2984	134	6	75	CARDINAL
cblr-2984	135	1	l. rev	PERSON
cblr-2984	136	1	239	CARDINAL
cblr-2984	136	2	1990	DATE
cblr-2984	137	1	dennis j. block	PERSON
cblr-2984	137	2	51	CARDINAL
cblr-2984	137	3	miami l. rev	PERSON
cblr-2984	137	4	623	CARDINAL
cblr-2984	137	5	1997	DATE
cblr-2984	138	1	2	CARDINAL
cblr-2984	139	1	2005	DATE
cblr-2984	143	1	24	CARDINAL
cblr-2984	146	1	2005	DATE
cblr-2984	149	1	shareholders.27	PERSON
cblr-2984	149	2	three	CARDINAL
cblr-2984	152	1	2005	DATE
cblr-2984	153	1	25 i.r.c	QUANTITY
cblr-2984	154	1	2005	DATE
cblr-2984	155	1	26	CARDINAL
cblr-2984	157	1	27	CARDINAL
cblr-2984	159	1	28	CARDINAL
cblr-2984	160	1	u.s.	GPE
cblr-2984	163	1	2006	DATE
cblr-2984	163	2	1	CARDINAL
cblr-2984	167	1	1	CARDINAL
cblr-2984	167	2	treasury	ORG
cblr-2984	167	3	irs	ORG
cblr-2984	167	4	at least 40 percent	PERCENT
cblr-2984	167	5	60	MONEY
cblr-2984	167	6	forty	CARDINAL
cblr-2984	167	7	1	MONEY
cblr-2984	167	8	forty percent	PERCENT
cblr-2984	168	1	four	CARDINAL
cblr-2984	169	1	first	ORDINAL
cblr-2984	169	2	29	CARDINAL
cblr-2984	171	1	1.368-1(e	CARDINAL
cblr-2984	171	2	2005	DATE
cblr-2984	172	1	30	CARDINAL
cblr-2984	173	1	77	CARDINAL
cblr-2984	173	2	1977-2	DATE
cblr-2984	173	3	568	CARDINAL
cblr-2984	174	1	letulle v. scofield	PERSON
cblr-2984	174	2	308	CARDINAL
cblr-2984	174	3	415	CARDINAL
cblr-2984	174	4	1940	DATE
cblr-2984	174	5	pinellas ice & cold storage co.	ORG
cblr-2984	174	6	287	CARDINAL
cblr-2984	174	7	462	CARDINAL
cblr-2984	174	8	1933	DATE
cblr-2984	175	1	32	CARDINAL
cblr-2984	177	1	1.368-1(e)(2)(v	CARDINAL
cblr-2984	177	2	1	CARDINAL
cblr-2984	177	3	2005	DATE
cblr-2984	178	1	3	CARDINAL
cblr-2984	178	2	minn.	ORG
cblr-2984	179	1	tea co.	ORG
cblr-2984	179	2	296	CARDINAL
cblr-2984	179	3	378	CARDINAL
cblr-2984	179	4	1935	DATE
cblr-2984	179	5	john a. nelson co.	PERSON
cblr-2984	180	1	296	CARDINAL
cblr-2984	180	2	374	CARDINAL
cblr-2984	180	3	pinellas ice & cold storage co.	ORG
cblr-2984	180	4	287	CARDINAL
cblr-2984	180	5	462	CARDINAL
cblr-2984	180	6	1933	DATE
cblr-2984	180	7	cortland specialty co.	ORG
cblr-2984	180	8	60	CARDINAL
cblr-2984	180	9	937	CARDINAL
cblr-2984	180	10	2d	DATE
cblr-2984	180	11	1932	DATE
cblr-2984	180	12	288	CARDINAL
cblr-2984	180	13	599	CARDINAL
cblr-2984	180	14	1933	DATE
cblr-2984	181	1	erwin n. griswold	PERSON
cblr-2984	181	2	58	CARDINAL
cblr-2984	182	1	l. rev	PERSON
cblr-2984	182	2	705	CARDINAL
cblr-2984	183	1	1:1	CARDINAL
cblr-2984	184	1	4 second	TIME
cblr-2984	184	2	38.5 percent	PERCENT
cblr-2984	184	3	56 percent	PERCENT
cblr-2984	184	4	third	ORDINAL
cblr-2984	184	5	fourth	ORDINAL
cblr-2984	184	6	pinellas	GPE
cblr-2984	184	7	the supreme court	ORG
cblr-2984	185	1	pinellas	GPE
cblr-2984	186	1	cortland specialty co.	ORG
cblr-2984	186	2	60	CARDINAL
cblr-2984	186	3	937	CARDINAL
cblr-2984	186	4	2d	DATE
cblr-2984	186	5	1932	DATE
cblr-2984	187	1	288	CARDINAL
cblr-2984	187	2	599	CARDINAL
cblr-2984	187	3	1933	DATE
cblr-2984	189	1	the supreme court	ORG
cblr-2984	189	2	minnesota tea co.	ORG
cblr-2984	189	3	296	CARDINAL
cblr-2984	189	4	378	CARDINAL
cblr-2984	190	1	the same day	DATE
cblr-2984	190	2	minnesota	GPE
cblr-2984	190	3	the supreme court	ORG
cblr-2984	190	4	john a. nelson	PERSON
cblr-2984	190	5	296	CARDINAL
cblr-2984	190	6	374	CARDINAL
cblr-2984	190	7	38.5 percent	PERCENT
cblr-2984	191	1	36	CARDINAL
cblr-2984	191	2	yoc heating corp.	ORG
cblr-2984	192	1	61	CARDINAL
cblr-2984	192	2	168	CARDINAL
cblr-2984	192	3	1973	DATE
cblr-2984	192	4	seagram corp.	ORG
cblr-2984	193	1	104 t.c	QUANTITY
cblr-2984	193	2	75 (1995	DATE
cblr-2984	193	3	yoc heating corp.	ORG
cblr-2984	194	1	la w	FAC
cblr-2984	194	2	vie w	PERSON
cblr-2984	195	1	2006	DATE
cblr-2984	196	1	7	CARDINAL
cblr-2984	196	2	recent years	DATE
cblr-2984	196	3	irs	ORG
cblr-2984	197	1	1998	DATE
cblr-2984	197	2	the u.s. treasury	ORG
cblr-2984	198	1	8	CARDINAL
cblr-2984	199	1	september 2005	DATE
cblr-2984	199	2	forty percent	PERCENT
cblr-2984	200	1	9	CARDINAL
cblr-2984	200	2	treasury	ORG
cblr-2984	200	3	between the day	DATE
cblr-2984	200	4	the day	DATE
cblr-2984	200	5	3	CARDINAL
cblr-2984	200	6	two	CARDINAL
cblr-2984	200	7	25	CARDINAL
cblr-2984	200	8	132	CARDINAL
cblr-2984	200	9	1955	DATE
cblr-2984	200	10	mcdonald's	ORG
cblr-2984	200	11	illinois	GPE
cblr-2984	200	12	688	CARDINAL
cblr-2984	200	13	520	CARDINAL
cblr-2984	200	14	7th	ORDINAL
cblr-2984	200	15	1982	DATE
cblr-2984	202	1	mcdonald's	ORG
cblr-2984	203	1	third	ORDINAL
cblr-2984	207	1	1.368-1(e	CARDINAL
cblr-2984	207	2	2005	DATE
cblr-2984	208	1	39	CARDINAL
cblr-2984	208	2	1.368-1(e)(2	CARDINAL
cblr-2984	210	1	1:1	CARDINAL
cblr-2984	210	2	columbia business law review	ORG
cblr-2984	210	3	2	CARDINAL
cblr-2984	211	1	3	CARDINAL
cblr-2984	212	1	40	CARDINAL
cblr-2984	215	1	1.368-1(d)(1	CARDINAL
cblr-2984	215	2	2006	DATE
cblr-2984	216	1	42	CARDINAL
cblr-2984	217	1	d.	NORP
cblr-2984	217	2	347	CARDINAL
cblr-2984	217	3	2d	DATE
cblr-2984	218	1	gregory v. helvering	PERSON
cblr-2984	218	2	293	CARDINAL
cblr-2984	218	3	465	CARDINAL
cblr-2984	218	4	1935	DATE
cblr-2984	219	1	arthur m. michaelson	PERSON
cblr-2984	219	2	61	CARDINAL
cblr-2984	219	3	yale l.j.	PERSON
cblr-2984	219	4	14 (1952	DATE
cblr-2984	219	5	harvey m. spear	PERSON
cblr-2984	219	6	3	CARDINAL
cblr-2984	219	7	225	CARDINAL
cblr-2984	219	8	1947	DATE
cblr-2984	220	1	41	CARDINAL
cblr-2984	220	2	louis s. freeman	PERSON
cblr-2984	220	3	618	CARDINAL
cblr-2984	220	4	7 (2004	DATE
cblr-2984	221	1	2006	DATE
cblr-2984	221	2	business.46	NORP
cblr-2984	221	3	one	CARDINAL
cblr-2984	223	1	two	CARDINAL
cblr-2984	224	1	69	CARDINAL
cblr-2984	224	2	809	DATE
cblr-2984	224	3	811	CARDINAL
cblr-2984	224	4	2d	DATE
cblr-2984	224	5	1934	DATE
cblr-2984	228	1	2005	DATE
cblr-2984	232	1	2005	DATE
cblr-2984	234	1	2005	DATE
cblr-2984	236	1	1:1	CARDINAL
cblr-2984	237	1	2	CARDINAL
cblr-2984	238	1	assets,54	ORG
cblr-2984	239	1	50	CARDINAL
cblr-2984	241	1	1.368-2(b)(1)(ii	CARDINAL
cblr-2984	241	2	2006	DATE
cblr-2984	242	1	2005	DATE
cblr-2984	243	1	51	CARDINAL
cblr-2984	245	1	2005	DATE
cblr-2984	246	1	52	CARDINAL
cblr-2984	246	2	bitrker & eustice	ORG
cblr-2984	246	3	4, %	PERCENT
cblr-2984	246	4	12.22	CARDINAL
cblr-2984	247	1	2005	DATE
cblr-2984	247	2	thomas p. fitzgerald et al.	PERSON
cblr-2984	247	3	626	CARDINAL
cblr-2984	247	4	707	CARDINAL
cblr-2984	247	5	2004	DATE
cblr-2984	249	1	2005	DATE
cblr-2984	251	1	irs	ORG
cblr-2984	251	2	at least 90 percent	PERCENT
cblr-2984	251	3	70 percent	PERCENT
cblr-2984	252	1	proc	PERSON
cblr-2984	253	1	86-42	CARDINAL
cblr-2984	253	2	19862	DATE
cblr-2984	253	3	722	CARDINAL
cblr-2984	254	1	77	CARDINAL
cblr-2984	254	2	1977-2	DATE
cblr-2984	254	3	568	CARDINAL
cblr-2984	255	1	368(a)(2)(d)(i	CARDINAL
cblr-2984	255	2	2005	DATE
cblr-2984	256	1	coluama	PERSON
cblr-2984	257	1	w	ORG
cblr-2984	257	2	vie w	PERSON
cblr-2984	258	1	2006	DATE
cblr-2984	258	2	congress	ORG
cblr-2984	258	3	congress	ORG
cblr-2984	258	4	form"56	LOC
cblr-2984	258	5	congress	ORG
cblr-2984	259	1	8	CARDINAL
cblr-2984	260	1	9	CARDINAL
cblr-2984	260	2	1918	DATE
cblr-2984	260	3	the senate finance committee	ORG
cblr-2984	261	1	s.	PERSON
cblr-2984	261	2	65-617	CARDINAL
cblr-2984	261	3	1	CARDINAL
cblr-2984	261	4	5	DATE
cblr-2984	261	5	1918	DATE
cblr-2984	264	1	68	CARDINAL
cblr-2984	267	1	68-398	CARDINAL
cblr-2984	267	2	17-18	CARDINAL
cblr-2984	269	1	1934	DATE
cblr-2984	270	1	congress	ORG
cblr-2984	270	2	first	ORDINAL
cblr-2984	270	3	1918	DATE
cblr-2984	271	1	1918	DATE
cblr-2984	271	2	18	CARDINAL
cblr-2984	271	3	40	CARDINAL
cblr-2984	271	4	1060	DATE
cblr-2984	271	5	1919	DATE
cblr-2984	272	1	steven a. bank	PERSON
cblr-2984	272	2	75	CARDINAL
cblr-2984	272	3	l. rev	PERSON
cblr-2984	272	4	1 (2000	CARDINAL
cblr-2984	273	1	deborah h. schenk	PERSON
cblr-2984	273	2	57	CARDINAL
cblr-2984	273	3	355	CARDINAL
cblr-2984	273	4	2004	DATE
cblr-2984	274	1	59	CARDINAL
cblr-2984	275	1	68	CARDINAL
cblr-2984	275	2	1	CARDINAL
cblr-2984	275	3	16 (1924	DATE
cblr-2984	278	1	68-398	CARDINAL
cblr-2984	278	2	1	CARDINAL
cblr-2984	278	3	17-18	CARDINAL
cblr-2984	281	1	499	CARDINAL
cblr-2984	281	2	554	CARDINAL
cblr-2984	281	3	1991	DATE
cblr-2984	281	4	1:1	CARDINAL
cblr-2984	281	5	columbia business la w	ORG
cblr-2984	281	6	cash.6	PERSON
cblr-2984	281	7	liquidity62	ORG
cblr-2984	281	8	valuation63	GPE
cblr-2984	286	1	1.1001-1(a	CARDINAL
cblr-2984	286	2	1996	DATE
cblr-2984	287	1	a.w. gregg	PERSON
cblr-2984	287	2	treasury	ORG
cblr-2984	287	3	n.y.	GPE
cblr-2984	287	4	jan. 5, 1924	DATE
cblr-2984	287	5	1	CARDINAL
cblr-2984	288	1	gregg	PERSON
cblr-2984	288	2	treasury	ORG
cblr-2984	288	3	the 1920s	DATE
cblr-2984	288	4	congress	ORG
cblr-2984	289	1	61	CARDINAL
cblr-2984	289	2	watson	PERSON
cblr-2984	289	3	one	CARDINAL
cblr-2984	290	1	61	CARDINAL
cblr-2984	291	1	6563	DATE
cblr-2984	291	2	1921	DATE
cblr-2984	292	1	jerome r. hellerstein	PERSON
cblr-2984	292	2	71	CARDINAL
cblr-2984	293	1	l. rev	PERSON
cblr-2984	293	2	254	CARDINAL
cblr-2984	293	3	276	CARDINAL
cblr-2984	293	4	1957	DATE
cblr-2984	294	1	congress	ORG
cblr-2984	295	1	276 n.22	QUANTITY
cblr-2984	295	2	62	CARDINAL
cblr-2984	295	3	robert s. holzman	PERSON
cblr-2984	295	4	68	CARDINAL
cblr-2984	295	5	1948	DATE
cblr-2984	296	1	57	CARDINAL
cblr-2984	296	2	adams rationalized the existence	WORK_OF_ART
cblr-2984	297	1	1918	DATE
cblr-2984	297	2	8245	DATE
cblr-2984	298	1	67th	ORDINAL
cblr-2984	299	1	29	CARDINAL
cblr-2984	300	1	t.s. adams	PERSON
cblr-2984	301	1	2006	DATE
cblr-2984	301	2	congress	ORG
cblr-2984	304	1	three	CARDINAL
cblr-2984	304	2	outcomes4	PERSON
cblr-2984	307	1	a.	PERSON
cblr-2984	310	1	56	CARDINAL
cblr-2984	310	2	50	CARDINAL
cblr-2984	310	3	38.5 percent	PERCENT
cblr-2984	310	4	irs	ORG
cblr-2984	310	5	14	CARDINAL
cblr-2984	311	1	hutton	GPE
cblr-2984	311	2	10	CARDINAL
cblr-2984	311	3	miller	ORG
cblr-2984	311	4	supra	PERSON
cblr-2984	311	5	15	CARDINAL
cblr-2984	311	6	supra	PERSON
cblr-2984	311	7	11	CARDINAL
cblr-2984	311	8	wolfman	ORG
cblr-2984	311	9	supra	PERSON
cblr-2984	311	10	4	CARDINAL
cblr-2984	311	11	65	CARDINAL
cblr-2984	311	12	minn.	ORG
cblr-2984	312	1	tea co.	ORG
cblr-2984	312	2	296	CARDINAL
cblr-2984	312	3	378	CARDINAL
cblr-2984	313	1	66	CARDINAL
cblr-2984	315	1	77	CARDINAL
cblr-2984	315	2	1977-2	DATE
cblr-2984	315	3	568	CARDINAL
cblr-2984	316	1	john a. nelson co.	PERSON
cblr-2984	317	1	296	CARDINAL
cblr-2984	317	2	374	CARDINAL
cblr-2984	319	1	1:1	CARDINAL
cblr-2984	320	1	9	CARDINAL
cblr-2984	325	1	congress	ORG
cblr-2984	326	1	the past few years	DATE
cblr-2984	326	2	irs	ORG
cblr-2984	327	1	september 2005	DATE
cblr-2984	327	2	treasury	ORG
cblr-2984	327	3	forty percent	PERCENT
cblr-2984	330	1	69	CARDINAL
cblr-2984	330	2	birrker & eustice	ORG
cblr-2984	330	3	4	CARDINAL
cblr-2984	330	4	ginsburg & levin	ORG
cblr-2984	330	5	supra	PERSON
cblr-2984	330	6	4	CARDINAL
cblr-2984	330	7	610	CARDINAL
cblr-2984	330	8	70	CARDINAL
cblr-2984	330	9	supra	PERSON
cblr-2984	330	10	15	CARDINAL
cblr-2984	331	1	71	CARDINAL
cblr-2984	333	1	1.368-1(e)(2)(v	CARDINAL
cblr-2984	333	2	1	CARDINAL
cblr-2984	333	3	2005	DATE
cblr-2984	334	1	2006	DATE
cblr-2984	335	1	the day	DATE
cblr-2984	335	2	the day	DATE
cblr-2984	336	1	72	CARDINAL
cblr-2984	336	2	jasper l. cummings	PERSON
cblr-2984	336	3	jr.	PERSON
cblr-2984	336	4	452	CARDINAL
cblr-2984	336	5	897	CARDINAL
cblr-2984	336	6	1999	DATE
cblr-2984	336	7	40 percent	PERCENT
cblr-2984	336	8	50 percent	PERCENT
cblr-2984	338	1	71	CARDINAL
cblr-2984	338	2	edward d. herlihy	PERSON
cblr-2984	338	3	2001	DATE
cblr-2984	338	4	1299	CARDINAL
cblr-2984	338	5	pli/corp 11 (2002	ORG
cblr-2984	338	6	iln	NORP
cblr-2984	339	1	at least 40	CARDINAL
cblr-2984	340	1	4	CARDINAL
cblr-2984	340	2	n.y.	GPE
cblr-2984	340	3	102	CARDINAL
cblr-2984	340	4	596	CARDINAL
cblr-2984	340	5	2004	DATE
cblr-2984	341	1	lipton & steinberger	ORG
cblr-2984	341	2	supra	PERSON
cblr-2984	341	3	22	CARDINAL
cblr-2984	341	4	10.02	CARDINAL
cblr-2984	341	5	deborah l. paul	PERSON
cblr-2984	341	6	irs	ORG
cblr-2984	341	7	8	CARDINAL
cblr-2984	342	1	5	CARDINAL
cblr-2984	343	1	11	CARDINAL
cblr-2984	343	2	11	DATE
cblr-2984	343	3	2004	DATE
cblr-2984	343	4	adam sohn	PERSON
cblr-2984	343	5	2004	DATE
cblr-2984	345	1	1:1	CARDINAL
cblr-2984	346	1	first	ORDINAL
cblr-2984	346	2	treasury	ORG
cblr-2984	346	3	forty percent	PERCENT
cblr-2984	348	1	second	ORDINAL
cblr-2984	348	2	september 2005	DATE
cblr-2984	348	3	treasury	ORG
cblr-2984	353	1	paul	PERSON
cblr-2984	353	2	75	CARDINAL
cblr-2984	353	3	11	DATE
cblr-2984	357	1	77	CARDINAL
cblr-2984	359	1	1.368-1(e)(2	CARDINAL
cblr-2984	359	2	2005	DATE
cblr-2984	360	1	2006	DATE
cblr-2984	362	1	kass v. commissioner.9	PERSON
cblr-2984	362	2	kass	PERSON
cblr-2984	363	1	kass	PERSON
cblr-2984	363	2	shareholders.8	GPE
cblr-2984	366	1	kass	PERSON
cblr-2984	366	2	8	CARDINAL
cblr-2984	366	3	wolfman	ORG
cblr-2984	366	4	supra	PERSON
cblr-2984	366	5	4	CARDINAL
cblr-2984	366	6	supra	PERSON
cblr-2984	366	7	11	CARDINAL
cblr-2984	367	1	79 60	CARDINAL
cblr-2984	367	2	218	CARDINAL
cblr-2984	367	3	1973	DATE
cblr-2984	368	1	supra	PERSON
cblr-2984	368	2	4	CARDINAL
cblr-2984	368	3	82	CARDINAL
cblr-2984	370	1	1:1	CARDINAL
cblr-2984	370	2	columbia business la w	ORG
cblr-2984	371	1	kass	PERSON
cblr-2984	379	1	4	CARDINAL
cblr-2984	382	1	douglas k. moll	PERSON
cblr-2984	382	2	53	CARDINAL
cblr-2984	383	1	l. rev	PERSON
cblr-2984	384	1	749	CARDINAL
cblr-2984	384	2	2000	DATE
cblr-2984	385	1	84	CARDINAL
cblr-2984	385	2	birker & eustice	ORG
cblr-2984	385	3	4	CARDINAL
cblr-2984	385	4	12.21	CARDINAL
cblr-2984	386	1	2006	DATE
cblr-2984	394	1	a.	PERSON
cblr-2984	395	1	5	CARDINAL
cblr-2984	397	1	1031	DATE
cblr-2984	397	2	2005	DATE
cblr-2984	400	1	6	CARDINAL
cblr-2984	401	1	7	CARDINAL
cblr-2984	401	2	one	CARDINAL
cblr-2984	404	1	9	CARDINAL
cblr-2984	407	1	the past forty years	DATE
cblr-2984	407	2	delaware	GPE
cblr-2984	410	1	2002	DATE
cblr-2984	412	1	english	LANGUAGE
cblr-2984	413	1	merriam-webster's	PERSON
cblr-2984	413	2	2005	DATE
cblr-2984	414	1	7	CARDINAL
cblr-2984	418	1	1.368-1(d)(i	CARDINAL
cblr-2984	418	2	2005	DATE
cblr-2984	421	1	1971	DATE
cblr-2984	422	1	89	CARDINAL
cblr-2984	422	2	43	CARDINAL
cblr-2984	423	1	la w	FAC
cblr-2984	423	2	vie w	PERSON
cblr-2984	424	1	2006	DATE
cblr-2984	426	1	one day	DATE
cblr-2984	426	2	acme purse company	ORG
cblr-2984	427	1	acme purse company	ORG
cblr-2984	432	1	the acme purse company	ORG
cblr-2984	433	1	2005	DATE
cblr-2984	434	1	91	CARDINAL
cblr-2984	436	1	1.368-1(e	CARDINAL
cblr-2984	436	2	2005	DATE
cblr-2984	437	1	92	CARDINAL
cblr-2984	438	1	1.368-1(d)(i	CARDINAL
cblr-2984	440	1	1:1	CARDINAL
cblr-2984	444	1	one	CARDINAL
cblr-2984	447	1	merger.94	GPE
cblr-2984	447	2	93	CARDINAL
cblr-2984	447	3	43	CARDINAL
cblr-2984	451	1	1.368-1(e	CARDINAL
cblr-2984	451	2	2005	DATE
cblr-2984	452	1	5	CARDINAL
cblr-2984	453	1	2006	DATE
cblr-2984	454	1	1,000	CARDINAL
cblr-2984	454	2	all 1,000	CARDINAL
cblr-2984	455	1	one hundred percent	PERCENT
cblr-2984	456	1	united states	GPE
cblr-2984	457	1	1,000	CARDINAL
cblr-2984	457	2	big cheesecorp stock	ORG
cblr-2984	457	3	100,000	MONEY
cblr-2984	457	4	cheesecorp.97	ORG
cblr-2984	457	5	approximately 100,000,000	CARDINAL
cblr-2984	457	6	big cheesecorp stock	ORG
cblr-2984	457	7	the new york stock exchange	ORG
cblr-2984	460	1	100 percent	PERCENT
cblr-2984	461	1	1	CARDINAL
cblr-2984	461	2	11	CARDINAL
cblr-2984	464	1	2005	DATE
cblr-2984	467	1	1.368-1(e	CARDINAL
cblr-2984	467	2	2005	DATE
cblr-2984	468	1	99.999 percent	PERCENT
cblr-2984	469	1	1:1	CARDINAL
cblr-2984	469	2	1	CARDINAL
cblr-2984	469	3	cheesecorp	NORP
cblr-2984	469	4	1,000 1,000	CARDINAL
cblr-2984	469	5	1,000 100,000,000	CARDINAL
cblr-2984	469	6	100%	PERCENT
cblr-2984	469	7	.001%	PERCENT
cblr-2984	471	1	one	CARDINAL
cblr-2984	472	1	annual	DATE
cblr-2984	473	1	only 1,000	CARDINAL
cblr-2984	473	2	100,000,000	CARDINAL
cblr-2984	479	1	arthur d. spratlin	PERSON
cblr-2984	479	2	jr.	PERSON
cblr-2984	479	3	60	CARDINAL
cblr-2984	480	1	l.j	PERSON
cblr-2984	481	1	405	CARDINAL
cblr-2984	481	2	405	CARDINAL
cblr-2984	481	3	1990	DATE
cblr-2984	482	1	la w	FAC
cblr-2984	482	2	vie w	PERSON
cblr-2984	483	1	2006	DATE
cblr-2984	491	1	101	CARDINAL
cblr-2984	492	1	bitker & eustice	ORG
cblr-2984	492	2	4	CARDINAL
cblr-2984	492	3	12.01	CARDINAL
cblr-2984	493	1	20	CARDINAL
cblr-2984	493	2	162	CARDINAL
cblr-2984	494	1	102	CARDINAL
cblr-2984	494	2	20	CARDINAL
cblr-2984	494	3	162	CARDINAL
cblr-2984	496	1	1:11 columbia	GPE
cblr-2984	500	1	big cheesecorp stock	ORG
cblr-2984	503	1	04	CARDINAL
cblr-2984	503	2	elliott v. stein	PERSON
cblr-2984	504	1	441	CARDINAL
cblr-2984	505	1	10	CARDINAL
cblr-2984	506	1	0	CARDINAL
cblr-2984	508	1	1.368-1(e)(2)(iii)(d	CARDINAL
cblr-2984	508	2	2005	DATE
cblr-2984	509	1	ginsburg & levin	ORG
cblr-2984	509	2	supra	PERSON
cblr-2984	509	3	4	CARDINAL
cblr-2984	509	4	610.2	CARDINAL
cblr-2984	510	1	2006	DATE
cblr-2984	510	2	7	CARDINAL
cblr-2984	512	1	400	CARDINAL
cblr-2984	512	2	big cheesecorp stock	ORG
cblr-2984	512	3	40,000	MONEY
cblr-2984	512	4	60,000	MONEY
cblr-2984	513	1	forty percent	PERCENT
cblr-2984	517	1	30,000	MONEY
cblr-2984	517	2	107	CARDINAL
cblr-2984	517	3	irs	ORG
cblr-2984	519	1	8442	DATE
cblr-2984	519	2	1984-1	DATE
cblr-2984	519	3	521	CARDINAL
cblr-2984	520	1	o	DATE
cblr-2984	522	1	1.368-1(e)(2)(iii)(d	CARDINAL
cblr-2984	522	2	2005	DATE
cblr-2984	525	1	1:1	CARDINAL
cblr-2984	525	2	300	CARDINAL
cblr-2984	525	3	the bigcheesecorp stock (	ORG
cblr-2984	525	4	30,000	MONEY
cblr-2984	526	1	300	CARDINAL
cblr-2984	526	2	big cheesecorp stock	ORG
cblr-2984	526	3	approximately 86 percent	PERCENT
cblr-2984	526	4	14 percent	PERCENT
cblr-2984	527	1	2	CARDINAL
cblr-2984	528	1	2	CARDINAL
cblr-2984	529	1	$60,000 $60,000	MONEY
cblr-2984	529	2	big cheesecorp stock	ORG
cblr-2984	529	3	$10,000 $	MONEY
cblr-2984	529	4	40,000	MONEY
cblr-2984	529	5	100	CARDINAL
cblr-2984	529	6	400	CARDINAL
cblr-2984	529	7	$100 $	MONEY
cblr-2984	529	8	100	MONEY
cblr-2984	529	9	14%	PERCENT
cblr-2984	529	10	40%	PERCENT
cblr-2984	529	11	treasury	ORG
cblr-2984	531	1	only 14 percent	PERCENT
cblr-2984	531	2	at least 40 percent	PERCENT
cblr-2984	532	1	110 $10,000	MONEY
cblr-2984	532	2	big cheesecorp stock	ORG
cblr-2984	532	3	70,000	MONEY
cblr-2984	532	4	approximately 14 percent	PERCENT
cblr-2984	533	1	col uamia	ORG
cblr-2984	534	1	la w	FAC
cblr-2984	534	2	vie w	PERSON
cblr-2984	535	1	2006	DATE
cblr-2984	535	2	cheesecorp	PERSON
cblr-2984	537	1	12	CARDINAL
cblr-2984	537	2	'13	DATE
cblr-2984	539	1	400	CARDINAL
cblr-2984	539	2	big cheesecorp stock	ORG
cblr-2984	541	1	14 percent	PERCENT
cblr-2984	542	1	300	CARDINAL
cblr-2984	545	1	1.368-1(e)(2)(v	CARDINAL
cblr-2984	545	2	2	CARDINAL
cblr-2984	545	3	2005	DATE
cblr-2984	546	1	112	CARDINAL
cblr-2984	547	1	d.	NORP
cblr-2984	548	1	n.y.	GPE
cblr-2984	548	2	sec	ORG
cblr-2984	548	3	feb. 4, 2004	DATE
cblr-2984	548	4	102	CARDINAL
cblr-2984	548	5	864	CARDINAL
cblr-2984	548	6	2004	DATE
cblr-2984	549	1	2004	DATE
cblr-2984	549	2	new york	GPE
cblr-2984	549	3	1	CARDINAL
cblr-2984	549	4	2	CARDINAL
cblr-2984	549	5	3	CARDINAL
cblr-2984	549	6	4	CARDINAL
cblr-2984	549	7	5	CARDINAL
cblr-2984	549	8	6	CARDINAL
cblr-2984	551	1	irs	ORG
cblr-2984	554	1	2005	DATE
cblr-2984	556	1	ownership"114	PERSON
cblr-2984	557	1	1998	DATE
cblr-2984	560	1	114	CARDINAL
cblr-2984	560	2	n.y.	GPE
cblr-2984	560	3	feb. 4, 2004	DATE
cblr-2984	560	4	102	CARDINAL
cblr-2984	560	5	864	CARDINAL
cblr-2984	560	6	2004	DATE
cblr-2984	561	1	115	CARDINAL
cblr-2984	562	1	25	CARDINAL
cblr-2984	562	2	132	CARDINAL
cblr-2984	562	3	1955	DATE
cblr-2984	562	4	mcdonald's	ORG
cblr-2984	563	1	688	CARDINAL
cblr-2984	563	2	520	CARDINAL
cblr-2984	563	3	7th	ORDINAL
cblr-2984	563	4	1982	DATE
cblr-2984	565	1	116	CARDINAL
cblr-2984	567	1	1.368-1(e	CARDINAL
cblr-2984	567	2	2005	DATE
cblr-2984	569	1	8760	CARDINAL
cblr-2984	569	2	1998-1	DATE
cblr-2984	569	3	803	CARDINAL
cblr-2984	570	1	la w	FAC
cblr-2984	570	2	vie w	PERSON
cblr-2984	571	1	2006	DATE
cblr-2984	572	1	1998	DATE
cblr-2984	572	2	third	ORDINAL
cblr-2984	576	1	1998	DATE
cblr-2984	576	2	contract.119	PERSON
cblr-2984	577	1	60,000	MONEY
cblr-2984	577	2	400	CARDINAL
cblr-2984	577	3	big cheesecorp stock	ORG
cblr-2984	577	4	40,000	MONEY
cblr-2984	578	1	third	ORDINAL
cblr-2984	578	2	300	CARDINAL
cblr-2984	578	3	30,000	MONEY
cblr-2984	579	1	117	CARDINAL
cblr-2984	581	1	1.368-1(e	CARDINAL
cblr-2984	581	2	2005	DATE
cblr-2984	582	1	118	CARDINAL
cblr-2984	582	2	1998	DATE
cblr-2984	585	1	1.368-1(e	CARDINAL
cblr-2984	585	2	2005	DATE
cblr-2984	586	1	'9	DATE
cblr-2984	586	2	1.368-1(e)(7	DATE
cblr-2984	586	3	1	CARDINAL
cblr-2984	586	4	2006	DATE
cblr-2984	586	5	third	ORDINAL
cblr-2984	588	1	90,000	MONEY
cblr-2984	588	2	one hundred	CARDINAL
cblr-2984	588	3	big cheesecorp stock	ORG
cblr-2984	588	4	10,000	MONEY
cblr-2984	588	5	10 percent	PERCENT
cblr-2984	589	1	3	CARDINAL
cblr-2984	589	2	third	ORDINAL
cblr-2984	590	1	3	CARDINAL
cblr-2984	591	1	$60,000 $60,000	MONEY
cblr-2984	591	2	30,000	MONEY
cblr-2984	591	3	0	MONEY
cblr-2984	591	4	third	ORDINAL
cblr-2984	591	5	10,000	MONEY
cblr-2984	591	6	100	CARDINAL
cblr-2984	591	7	40,000	MONEY
cblr-2984	591	8	400	CARDINAL
cblr-2984	591	9	100	MONEY
cblr-2984	591	10	100	MONEY
cblr-2984	591	11	10%	PERCENT
cblr-2984	591	12	40%	PERCENT
cblr-2984	591	13	90,000	MONEY
cblr-2984	591	14	10,000	MONEY
cblr-2984	591	15	big cheesecorp stock	ORG
cblr-2984	593	1	vie w	PERSON
cblr-2984	594	1	2006	DATE
cblr-2984	594	2	120	CARDINAL
cblr-2984	594	3	1998	DATE
cblr-2984	595	1	one hundred	CARDINAL
cblr-2984	595	2	big cheesecorp stock	ORG
cblr-2984	596	1	121	CARDINAL
cblr-2984	596	2	1998	DATE
cblr-2984	598	1	23	CARDINAL
cblr-2984	600	1	24	CARDINAL
cblr-2984	600	2	100 percent	PERCENT
cblr-2984	601	1	2	CARDINAL
cblr-2984	601	2	120	CARDINAL
cblr-2984	601	3	90,000	MONEY
cblr-2984	601	4	10,000	MONEY
cblr-2984	601	5	big cheesecorp stock	ORG
cblr-2984	601	6	100,000	MONEY
cblr-2984	604	1	1.1001-1(a	CARDINAL
cblr-2984	604	2	1996	DATE
cblr-2984	605	1	122	CARDINAL
cblr-2984	607	1	1.368-1(e)(7	DATE
cblr-2984	607	2	1	CARDINAL
cblr-2984	607	3	2005	DATE
cblr-2984	609	1	1.368-1(e)(4	CARDINAL
cblr-2984	611	1	124	CARDINAL
cblr-2984	612	1	1.368-1(e)(4)(i	CARDINAL
cblr-2984	613	1	two	CARDINAL
cblr-2984	614	1	1504 (2005	DATE
cblr-2984	615	1	1504(b	CARDINAL
cblr-2984	615	2	2005	DATE
cblr-2984	615	3	2005	DATE
cblr-2984	615	4	one	CARDINAL
cblr-2984	615	5	first	ORDINAL
cblr-2984	617	1	2005	DATE
cblr-2984	618	1	125	CARDINAL
cblr-2984	619	1	d.	NORP
cblr-2984	620	1	1:11 columbia	GPE
cblr-2984	620	2	60,000	MONEY
cblr-2984	620	3	400	CARDINAL
cblr-2984	620	4	40,000	MONEY
cblr-2984	620	5	300	CARDINAL
cblr-2984	620	6	30,000	MONEY
cblr-2984	621	1	10 percent	PERCENT
cblr-2984	622	1	99-58,127	CARDINAL
cblr-2984	622	2	irs	ORG
cblr-2984	623	1	28	CARDINAL
cblr-2984	624	1	126	CARDINAL
cblr-2984	624	2	1.368-1(e)(7	DATE
cblr-2984	624	3	1.	CARDINAL
cblr-2984	624	4	127	CARDINAL
cblr-2984	626	1	99-58	CARDINAL
cblr-2984	626	2	1999-2	DATE
cblr-2984	626	3	701	CARDINAL
cblr-2984	626	4	128	CARDINAL
cblr-2984	627	1	d.	NORP
cblr-2984	628	1	99-58	CARDINAL
cblr-2984	630	1	1.368-1(e	CARDINAL
cblr-2984	630	2	2005	DATE
cblr-2984	631	1	joseph calianno	PERSON
cblr-2984	631	2	2	CARDINAL
cblr-2984	632	1	12	CARDINAL
cblr-2984	632	2	16	DATE
cblr-2984	633	1	2006	DATE
cblr-2984	634	1	129	CARDINAL
cblr-2984	636	1	1998	DATE
cblr-2984	636	2	99-58	CARDINAL
cblr-2984	636	3	2	CARDINAL
cblr-2984	636	4	today	DATE
cblr-2984	637	1	3	CARDINAL
cblr-2984	637	2	129	CARDINAL
cblr-2984	639	1	99-58	CARDINAL
cblr-2984	640	1	mark j. silverman	PERSON
cblr-2984	640	2	2751	CARDINAL
cblr-2984	640	3	2813	CARDINAL
cblr-2984	640	4	2004	DATE
cblr-2984	642	1	90 percent	PERCENT
cblr-2984	643	1	130	CARDINAL
cblr-2984	644	1	2812	CARDINAL
cblr-2984	645	1	131	CARDINAL
cblr-2984	646	1	132	CARDINAL
cblr-2984	646	2	128	CARDINAL
cblr-2984	646	3	14	CARDINAL
cblr-2984	647	1	133	CARDINAL
cblr-2984	649	1	1.368-1(e	CARDINAL
cblr-2984	649	2	2005	DATE
cblr-2984	649	3	minn.	ORG
cblr-2984	650	1	tea co.	ORG
cblr-2984	650	2	296	CARDINAL
cblr-2984	650	3	378	CARDINAL
cblr-2984	650	4	386	CARDINAL
cblr-2984	650	5	1935	DATE
cblr-2984	650	6	pinellas ice & cold storage co.	ORG
cblr-2984	650	7	287	CARDINAL
cblr-2984	650	8	462	CARDINAL
cblr-2984	650	9	471	CARDINAL
cblr-2984	650	10	1933	DATE
cblr-2984	653	1	3 4	CARDINAL
cblr-2984	654	1	135	CARDINAL
cblr-2984	655	1	irs	ORG
cblr-2984	658	1	134	CARDINAL
cblr-2984	659	1	78-142	CARDINAL
cblr-2984	659	2	1978-1	DATE
cblr-2984	659	3	111	CARDINAL
cblr-2984	660	1	schweitzer & conrad, inc.	ORG
cblr-2984	661	1	41 b.t.a	QUANTITY
cblr-2984	661	2	533	CARDINAL
cblr-2984	661	3	542	CARDINAL
cblr-2984	661	4	1940	DATE
cblr-2984	662	1	135	CARDINAL
cblr-2984	662	2	john a. nelson co.	PERSON
cblr-2984	663	1	296	CARDINAL
cblr-2984	663	2	374	CARDINAL
cblr-2984	663	3	378	CARDINAL
cblr-2984	663	4	38.5 percent	PERCENT
cblr-2984	664	1	136	CARDINAL
cblr-2984	664	2	william meade fletcher et al.	PERSON
cblr-2984	664	3	2:56	DATE
cblr-2984	665	1	ed	PERSON
cblr-2984	665	2	vol	PERSON
cblr-2984	665	3	2004	DATE
cblr-2984	666	1	137	CARDINAL
cblr-2984	666	2	schweitzer & conrad, inc.	ORG
cblr-2984	666	3	41 b.t.a	QUANTITY
cblr-2984	667	1	550	CARDINAL
cblr-2984	667	2	one	CARDINAL
cblr-2984	667	3	30 days	DATE
cblr-2984	667	4	two months	DATE
cblr-2984	669	1	1978-1	DATE
cblr-2984	669	2	111	CARDINAL
cblr-2984	670	1	la w	GPE
cblr-2984	671	1	2006	DATE
cblr-2984	671	2	congress	ORG
cblr-2984	672	1	139	CARDINAL
cblr-2984	673	1	40	CARDINAL
cblr-2984	675	1	100-year	DATE
cblr-2984	677	1	100-year	DATE
cblr-2984	678	1	138	CARDINAL
cblr-2984	678	2	treasury	ORG
cblr-2984	678	3	213	CARDINAL
cblr-2984	678	4	1997	DATE
cblr-2984	679	1	ginsburg & levin	ORG
cblr-2984	679	2	supra	PERSON
cblr-2984	679	3	4, 610.1.1	DATE
cblr-2984	679	4	treasury	ORG
cblr-2984	679	5	treasury	ORG
cblr-2984	681	1	2005	DATE
cblr-2984	684	1	1.356-6(a	CARDINAL
cblr-2984	684	2	2000	DATE
cblr-2984	685	1	140	CARDINAL
cblr-2984	685	2	treasury	ORG
cblr-2984	685	3	138	CARDINAL
cblr-2984	685	4	213	CARDINAL
cblr-2984	685	5	141	CARDINAL
cblr-2984	685	6	143	CARDINAL
cblr-2984	685	7	810	CARDINAL
cblr-2984	685	8	813	CARDINAL
cblr-2984	685	9	3d	CARDINAL
cblr-2984	685	10	100-year	DATE
cblr-2984	685	11	8 percent	PERCENT
cblr-2984	686	1	142	CARDINAL
cblr-2984	687	1	308	CARDINAL
cblr-2984	687	2	415	CARDINAL
cblr-2984	687	3	421	CARDINAL
cblr-2984	687	4	1940	DATE
cblr-2984	688	1	1:11	CARDINAL
cblr-2984	692	1	f.	PERSON
cblr-2984	697	1	congress	ORG
cblr-2984	697	2	congress	ORG
cblr-2984	698	1	adam 0	PERSON
cblr-2984	699	1	emmerich	ORG
cblr-2984	699	2	52	CARDINAL
cblr-2984	700	1	l. rev	PERSON
cblr-2984	700	2	118	CARDINAL
cblr-2984	700	3	1985	DATE
cblr-2984	700	4	louis s. freeman &	PERSON
cblr-2984	700	5	richard m. lipton	PERSON
cblr-2984	700	6	72	CARDINAL
cblr-2984	700	7	947	CARDINAL
cblr-2984	700	8	1994	DATE
cblr-2984	700	9	david p. hariton	PERSON
cblr-2984	700	10	49	CARDINAL
cblr-2984	700	11	499	CARDINAL
cblr-2984	700	12	1994	DATE
cblr-2984	700	13	william plumb	PERSON
cblr-2984	700	14	26	CARDINAL
cblr-2984	700	15	369	CARDINAL
cblr-2984	700	16	1971	DATE
cblr-2984	700	17	anthony p. polito	PERSON
cblr-2984	700	18	30	CARDINAL
cblr-2984	701	1	st.	GPE
cblr-2984	701	2	l.j	ORG
cblr-2984	701	3	761	CARDINAL
cblr-2984	701	4	1998	DATE
cblr-2984	702	1	2006	DATE
cblr-2984	702	2	irs	ORG
cblr-2984	703	1	the past ten years	DATE
cblr-2984	703	2	irs	ORG
cblr-2984	703	3	today	DATE
cblr-2984	706	1	congress	ORG
cblr-2984	711	1	14	CARDINAL
cblr-2984	711	2	treasury	ORG
cblr-2984	711	3	1998	DATE
cblr-2984	712	1	t.d	PERSON
cblr-2984	712	2	8760	CARDINAL
cblr-2984	712	3	1998-1	DATE
cblr-2984	712	4	803	CARDINAL
cblr-2984	715	1	99-58	CARDINAL
cblr-2984	715	2	1999	DATE
cblr-2984	715	3	52	CARDINAL
cblr-2984	716	1	701	CARDINAL
cblr-2984	718	1	1.368-1(e)(2	CARDINAL
cblr-2984	718	2	2005	DATE
cblr-2984	719	1	wolfman	PERSON
cblr-2984	719	2	supra	PERSON
cblr-2984	719	3	4	CARDINAL
cblr-2984	721	1	1:1	CARDINAL
cblr-2984	721	2	columbia business law review	ORG
cblr-2984	722	1	148	CARDINAL
cblr-2984	724	1	congress	ORG
cblr-2984	724	2	149	CARDINAL
cblr-2984	728	1	first	ORDINAL
cblr-2984	732	1	1.1001-1(a	CARDINAL
cblr-2984	732	2	1996	DATE
cblr-2984	733	1	58	CARDINAL
cblr-2984	735	1	499	CARDINAL
cblr-2984	735	2	554	CARDINAL
cblr-2984	735	3	1991	DATE
cblr-2984	736	1	149	CARDINAL
cblr-2984	737	1	68	CARDINAL
cblr-2984	737	2	16 (1924	DATE
cblr-2984	740	1	68-398	CARDINAL
cblr-2984	740	2	17-18	CARDINAL
cblr-2984	743	1	65-617	CARDINAL
cblr-2984	743	2	1	CARDINAL
cblr-2984	743	3	5	DATE
cblr-2984	743	4	1918	DATE
cblr-2984	744	1	2006	DATE
cblr-2984	744	2	acquiror	PERSON
cblr-2984	746	1	second	ORDINAL
cblr-2984	750	1	one	CARDINAL
cblr-2984	751	1	congress	ORG
cblr-2984	753	1	a.	PERSON
cblr-2984	755	1	the american law institute	ORG
cblr-2984	756	1	multi-year	DATE
cblr-2984	757	1	1980	DATE
cblr-2984	758	1	the senate finance committee	ORG
cblr-2984	758	2	1985	DATE
cblr-2984	760	1	irs	ORG
cblr-2984	763	1	'54	CARDINAL
cblr-2984	766	1	5	CARDINAL
cblr-2984	766	2	20	CARDINAL
cblr-2984	766	3	151	CARDINAL
cblr-2984	767	1	99th cong	ORG
cblr-2984	768	1	1985	DATE
cblr-2984	769	1	1985	DATE
cblr-2984	770	1	152	CARDINAL
cblr-2984	770	2	20	CARDINAL
cblr-2984	770	3	145	CARDINAL
cblr-2984	771	1	153	CARDINAL
cblr-2984	772	1	73	CARDINAL
cblr-2984	773	1	167	CARDINAL
cblr-2984	773	2	one	CARDINAL
cblr-2984	775	1	la w	FAC
cblr-2984	775	2	vie w	PERSON
cblr-2984	776	1	2006	DATE
cblr-2984	776	2	twenty-five years	DATE
cblr-2984	778	1	15 6	CARDINAL
cblr-2984	786	1	1	CARDINAL
cblr-2984	787	1	two	CARDINAL
cblr-2984	789	1	first	ORDINAL
cblr-2984	789	2	two-year	DATE
cblr-2984	789	3	156	CARDINAL
cblr-2984	789	4	wolfman	ORG
cblr-2984	789	5	supra	PERSON
cblr-2984	789	6	4	CARDINAL
cblr-2984	789	7	george yin	PERSON
cblr-2984	789	8	37	CARDINAL
cblr-2984	789	9	415	CARDINAL
cblr-2984	789	10	1987	DATE
cblr-2984	790	1	157	CARDINAL
cblr-2984	791	1	15	CARDINAL
cblr-2984	795	1	1.368-2(b)(1)(ii	CARDINAL
cblr-2984	795	2	2005	DATE
cblr-2984	797	1	1:1	CARDINAL
cblr-2984	800	1	6 °	QUANTITY
cblr-2984	800	2	61	CARDINAL
cblr-2984	801	1	second	ORDINAL
cblr-2984	802	1	two	CARDINAL
cblr-2984	803	1	first	ORDINAL
cblr-2984	803	2	second	ORDINAL
cblr-2984	804	1	2005	DATE
cblr-2984	805	1	160	CARDINAL
cblr-2984	806	1	161	CARDINAL
cblr-2984	808	1	362	CARDINAL
cblr-2984	808	2	2005	DATE
cblr-2984	809	1	162	CARDINAL
cblr-2984	811	1	2005	DATE
cblr-2984	813	1	congress	ORG
cblr-2984	815	1	2006	DATE
cblr-2984	815	2	less than 20 percent	PERCENT
cblr-2984	815	3	taxable.63	GPE
cblr-2984	817	1	6 ' 2	CARDINAL
cblr-2984	818	1	16	CARDINAL
cblr-2984	822	1	2005	DATE
cblr-2984	822	2	354	CARDINAL
cblr-2984	822	3	355	CARDINAL
cblr-2984	822	4	section 354	LAW
cblr-2984	822	5	355	CARDINAL
cblr-2984	823	1	165	CARDINAL
cblr-2984	825	1	358(a)(1	CARDINAL
cblr-2984	825	2	2005	DATE
cblr-2984	826	1	1:1	CARDINAL
cblr-2984	827	1	shareholders.16	GPE
cblr-2984	827	2	167	CARDINAL
cblr-2984	827	3	at least two years	DATE
cblr-2984	828	1	two-year	DATE
cblr-2984	828	2	16	CARDINAL
cblr-2984	831	1	1.368-1(e	CARDINAL
cblr-2984	831	2	2005	DATE
cblr-2984	832	1	167	CARDINAL
cblr-2984	833	1	third	ORDINAL
cblr-2984	835	1	16	CARDINAL
cblr-2984	835	2	two-year	DATE
cblr-2984	837	1	two-year	DATE
cblr-2984	839	1	2005	DATE
cblr-2984	840	1	two years	DATE
cblr-2984	840	2	two years	DATE
cblr-2984	841	1	irs	ORG
cblr-2984	843	1	24	CARDINAL
cblr-2984	843	2	502	CARDINAL
cblr-2984	843	3	508	CARDINAL
cblr-2984	843	4	1955	DATE
cblr-2984	843	5	one day	DATE
cblr-2984	843	6	first	ORDINAL
cblr-2984	844	1	la w	FAC
cblr-2984	844	2	vie w	PERSON
cblr-2984	845	1	2006	DATE
cblr-2984	848	1	9	CARDINAL
cblr-2984	848	2	mcdonald's	ORG
cblr-2984	850	1	170	CARDINAL
cblr-2984	850	2	mcdonald's	ORG
cblr-2984	850	3	mcdonald's	ORG
cblr-2984	851	1	mcdonald's	ORG
cblr-2984	851	2	mcdonald's	ORG
cblr-2984	851	3	mcdonald's	ORG
cblr-2984	851	4	mcdonald's	ORG
cblr-2984	851	5	169	CARDINAL
cblr-2984	852	1	arthur w. machen	PERSON
cblr-2984	852	2	jr.	PERSON
cblr-2984	852	3	24	CARDINAL
cblr-2984	853	1	l. rev	PERSON
cblr-2984	853	2	253	CARDINAL
cblr-2984	853	3	1911	DATE
cblr-2984	853	4	gregory a. mark	PERSON
cblr-2984	853	5	american	NORP
cblr-2984	853	6	54	CARDINAL
cblr-2984	854	1	l. rev	PERSON
cblr-2984	854	2	1441 (	CARDINAL
cblr-2984	854	3	1987	DATE
cblr-2984	855	1	one	CARDINAL
cblr-2984	856	1	170	CARDINAL
cblr-2984	857	1	mcdonald's	ORG
cblr-2984	857	2	dec. 4, 2005	DATE
cblr-2984	858	1	dodge & cox, inc.	ORG
cblr-2984	858	2	mcdonald's	ORG
cblr-2984	858	3	december 21, 2005	DATE
cblr-2984	858	4	5.54 percent	PERCENT
cblr-2984	858	5	mcdonald's	ORG
cblr-2984	859	1	171	CARDINAL
cblr-2984	859	2	mcdonald's	ORG
cblr-2984	859	3	annual	DATE
cblr-2984	859	4	mar. 4, 2005	DATE
cblr-2984	860	1	17	CARDINAL
cblr-2984	861	1	1:1	CARDINAL
cblr-2984	867	1	7 4	CARDINAL
cblr-2984	868	1	'75	DATE
cblr-2984	868	2	two-year	DATE
cblr-2984	869	1	third	ORDINAL
cblr-2984	871	1	'76	PERSON
cblr-2984	871	2	a number of years	DATE
cblr-2984	872	1	two	CARDINAL
cblr-2984	872	2	174	CARDINAL
cblr-2984	874	1	1.368-1(d)(1	CARDINAL
cblr-2984	874	2	2006	DATE
cblr-2984	875	1	1	CARDINAL
cblr-2984	875	2	43	CARDINAL
cblr-2984	875	3	347	CARDINAL
cblr-2984	876	1	176	CARDINAL
cblr-2984	876	2	paul s. bird	PERSON
cblr-2984	876	3	1339	CARDINAL
cblr-2984	876	4	11 (2002	DATE
cblr-2984	877	1	la w	GPE
cblr-2984	877	2	vie w	PERSON
cblr-2984	878	1	2006	DATE
cblr-2984	878	2	at least two years	DATE
cblr-2984	880	1	'77	DATE
cblr-2984	880	2	two-year	DATE
cblr-2984	885	1	'79	PERSON
cblr-2984	888	1	1.368-1(d)(1	CARDINAL
cblr-2984	888	2	2005	DATE
cblr-2984	889	1	178	CARDINAL
cblr-2984	889	2	more than one	CARDINAL
cblr-2984	891	1	179	CARDINAL
cblr-2984	893	1	1031	DATE
cblr-2984	893	2	2005	DATE
cblr-2984	895	1	1:1	CARDINAL
cblr-2984	895	2	56	CARDINAL
cblr-2984	895	3	columbia business law review	ORG
cblr-2984	895	4	2006	DATE
cblr-2984	903	1	'83	PRODUCT
cblr-2984	905	1	'84	ORG
cblr-2984	908	1	180	CARDINAL
cblr-2984	911	1	1.368-1(d)(i	CARDINAL
cblr-2984	911	2	2005	DATE
cblr-2984	913	1	181	CARDINAL
cblr-2984	915	1	1031	DATE
cblr-2984	915	2	2005	DATE
cblr-2984	919	1	1.1031(a)-2(c)(3	CARDINAL
cblr-2984	919	2	exs	ORG
cblr-2984	919	3	1 and	CARDINAL
cblr-2984	919	4	2	CARDINAL
cblr-2984	919	5	2002	DATE
cblr-2984	921	1	182	CARDINAL
cblr-2984	923	1	2	CARDINAL
cblr-2984	923	2	2002	DATE
cblr-2984	924	1	20	CARDINAL
cblr-2984	924	2	165	CARDINAL
cblr-2984	927	1	162	CARDINAL
cblr-2984	929	1	'85	ORG
cblr-2984	933	1	8 6	CARDINAL
cblr-2984	935	1	irs	ORG
cblr-2984	936	1	87	CARDINAL
cblr-2984	939	1	the last several years	DATE
cblr-2984	939	2	73	CARDINAL
cblr-2984	940	1	18	CARDINAL
cblr-2984	940	2	41	DATE
cblr-2984	942	1	treasury	ORG
cblr-2984	943	1	jeffrey l. rubinger	PERSON
cblr-2984	944	1	13:2	CARDINAL
cblr-2984	944	2	2004	DATE
cblr-2984	944	3	december of 1996	DATE
cblr-2984	947	1	dover	GPE
cblr-2984	947	2	122	CARDINAL
cblr-2984	948	1	19 (2005	DATE
cblr-2984	949	1	columbia business law review similarly	ORG
cblr-2984	949	2	the 1980s	DATE
cblr-2984	949	3	congress	ORG
cblr-2984	952	1	3	CARDINAL
cblr-2984	953	1	a.	PERSON
cblr-2984	954	1	one	CARDINAL
cblr-2984	955	1	10	CARDINAL
cblr-2984	956	1	alvin c. warren	PERSON
cblr-2984	956	2	alan j. auerbach	PERSON
cblr-2984	956	3	95	CARDINAL
cblr-2984	957	1	l. rev	PERSON
cblr-2984	957	2	1752	DATE
cblr-2984	957	3	1982	DATE
cblr-2984	958	1	190	CARDINAL
cblr-2984	959	1	2005	DATE
cblr-2984	960	1	2006	DATE
cblr-2984	964	1	93	CARDINAL
cblr-2984	964	2	191	CARDINAL
cblr-2984	965	1	69	CARDINAL
cblr-2984	965	2	1969-1	DATE
cblr-2984	965	3	218	CARDINAL
cblr-2984	965	4	three	CARDINAL
cblr-2984	965	5	eight	CARDINAL
cblr-2984	965	6	erie lighting co.	ORG
cblr-2984	966	1	93	CARDINAL
cblr-2984	966	2	883	CARDINAL
cblr-2984	966	3	1937	DATE
cblr-2984	966	4	1926	DATE
cblr-2984	967	1	192	CARDINAL
cblr-2984	968	1	stephen m. bainbridge	PERSON
cblr-2984	969	1	stephen m. bainbridge	PERSON
cblr-2984	969	2	97	CARDINAL
cblr-2984	969	3	l. rev	PERSON
cblr-2984	969	4	547	CARDINAL
cblr-2984	969	5	2003	DATE
cblr-2984	970	1	lucian arye bebchuk	PERSON
cblr-2984	970	2	69	CARDINAL
cblr-2984	971	1	l. rev	PERSON
cblr-2984	972	1	973	CARDINAL
cblr-2984	972	2	2002	DATE
cblr-2984	974	1	194	CARDINAL
cblr-2984	974	2	paul j. much &	PERSON
cblr-2984	974	3	timothy j. fagan	PERSON
cblr-2984	974	4	1996	DATE
cblr-2984	974	5	1.15 percent	PERCENT
cblr-2984	974	6	2.83 percent	PERCENT
cblr-2984	974	7	ronald c. lease	PERSON
cblr-2984	974	8	john j. mcconnell	PERSON
cblr-2984	974	9	wayne h. mikkelson	PERSON
cblr-2984	974	10	11	CARDINAL
cblr-2984	976	1	1:1	CARDINAL
cblr-2984	980	1	96	CARDINAL
cblr-2984	983	1	439	CARDINAL
cblr-2984	983	2	1983	DATE
cblr-2984	983	3	5.44 percent	PERCENT
cblr-2984	986	1	2005	DATE
cblr-2984	987	1	2005	DATE
cblr-2984	992	1	1.10013(c)(1	ORDINAL
cblr-2984	992	2	1996	DATE
cblr-2984	995	1	2006	DATE
cblr-2984	996	1	7	CARDINAL
cblr-2984	997	1	98	CARDINAL
cblr-2984	998	1	99	CARDINAL
cblr-2984	998	2	100 percent	PERCENT
cblr-2984	998	3	.001 percent	PERCENT
cblr-2984	1001	1	197	CARDINAL
cblr-2984	1002	1	1504	DATE
cblr-2984	1002	2	stuart lazar	PERSON
cblr-2984	1002	3	1504(a	DATE
cblr-2984	1002	4	17 va	GPE
cblr-2984	1002	5	103	CARDINAL
cblr-2984	1002	6	1997	DATE
cblr-2984	1003	1	198	CARDINAL
cblr-2984	1004	1	83-1337	DATE
cblr-2984	1004	2	1954	DATE
cblr-2984	1007	1	schenk	PERSON
cblr-2984	1007	2	58	CARDINAL
cblr-2984	1009	1	1:1	CARDINAL
cblr-2984	1010	1	3	CARDINAL
cblr-2984	1015	1	201	CARDINAL
cblr-2984	1016	1	302(b)(2	MONEY
cblr-2984	1016	2	2005	DATE
cblr-2984	1017	1	202	CARDINAL
cblr-2984	1020	1	2005	DATE
cblr-2984	1021	1	203	CARDINAL
cblr-2984	1022	1	2005	DATE
cblr-2984	1023	1	20	CARDINAL
cblr-2984	1023	2	163	CARDINAL
cblr-2984	1024	1	2006	DATE
cblr-2984	1028	1	08	CARDINAL
cblr-2984	1035	1	78-142	CARDINAL
cblr-2984	1035	2	1978-1	DATE
cblr-2984	1035	3	111	CARDINAL
cblr-2984	1035	4	schweitzer & conrad, inc.	ORG
cblr-2984	1036	1	41 b.t.a	QUANTITY
cblr-2984	1036	2	533	CARDINAL
cblr-2984	1036	3	1940	DATE
cblr-2984	1037	1	205	CARDINAL
cblr-2984	1037	2	20	CARDINAL
cblr-2984	1037	3	163	CARDINAL
cblr-2984	1037	4	20	CARDINAL
cblr-2984	1041	1	170	CARDINAL
cblr-2984	1042	1	20	CARDINAL
cblr-2984	1043	1	bebchuk	PERSON
cblr-2984	1043	2	193	CARDINAL
cblr-2984	1043	3	208	CARDINAL
cblr-2984	1045	1	1:1	CARDINAL
cblr-2984	1049	1	1980	DATE
cblr-2984	1051	1	the late 1990s	DATE
cblr-2984	1054	1	2	CARDINAL
cblr-2984	1059	1	at least two years	DATE
cblr-2984	1059	2	209	CARDINAL
cblr-2984	1059	3	20	CARDINAL
cblr-2984	1059	4	162	CARDINAL
cblr-2984	1060	1	210	CARDINAL
cblr-2984	1060	2	57	CARDINAL
cblr-2984	1060	3	one	CARDINAL
cblr-2984	1060	4	1990s	DATE
cblr-2984	1060	5	the 1980s	DATE
cblr-2984	1061	1	seven percent	PERCENT
cblr-2984	1061	2	1988	DATE
cblr-2984	1061	3	sixty-seven percent	PERCENT
cblr-2984	1061	4	1998	DATE
cblr-2984	1062	1	212	CARDINAL
cblr-2984	1062	2	20	CARDINAL
cblr-2984	1062	3	167	CARDINAL
cblr-2984	1063	1	2006	DATE
cblr-2984	1063	2	21merger	CARDINAL
cblr-2984	1065	1	two-year	DATE
cblr-2984	1066	1	1	CARDINAL
cblr-2984	1066	2	100 percent	PERCENT
cblr-2984	1067	1	delaware dairy, inc.	ORG
cblr-2984	1068	1	delaware	GPE
cblr-2984	1069	1	cheesecorp	ORG
cblr-2984	1069	2	delaware	GPE
cblr-2984	1069	3	delaware	GPE
cblr-2984	1069	4	70,000	MONEY
cblr-2984	1069	5	30,000	MONEY
cblr-2984	1069	6	delaware	GPE
cblr-2984	1069	7	delaware dairy	ORG
cblr-2984	1069	8	213	CARDINAL
cblr-2984	1070	1	214	CARDINAL
cblr-2984	1072	1	1:1	CARDINAL
cblr-2984	1072	2	delaware	GPE
cblr-2984	1072	3	two-year	DATE
cblr-2984	1073	1	delaware dairy	GPE
cblr-2984	1073	2	45 percent	PERCENT
cblr-2984	1075	1	first	ORDINAL
cblr-2984	1075	2	delaware	GPE
cblr-2984	1076	1	delaware dairy's	FAC
cblr-2984	1076	2	delaware dairy	GPE
cblr-2984	1076	3	delaware	GPE
cblr-2984	1076	4	two-year	DATE
cblr-2984	1076	5	second	ORDINAL
cblr-2984	1076	6	the delaware dairy stock	ORG
cblr-2984	1077	1	only 30 percent	PERCENT
cblr-2984	1077	2	delaware	GPE
cblr-2984	1078	1	215	CARDINAL
cblr-2984	1080	1	216	CARDINAL
cblr-2984	1081	1	217	CARDINAL
cblr-2984	1081	2	100 percent	PERCENT
cblr-2984	1081	3	45 percent	PERCENT
cblr-2984	1082	1	less than 20 percent	PERCENT
cblr-2984	1084	1	2006col	CARDINAL
cblr-2984	1084	2	la w	FAC
cblr-2984	1084	3	vie w	ORG
cblr-2984	1084	4	2	CARDINAL
cblr-2984	1084	5	1	CARDINAL
cblr-2984	1084	6	one year	DATE
cblr-2984	1084	7	delaware dairy	ORG
cblr-2984	1084	8	third	ORDINAL
cblr-2984	1086	1	two-year	DATE
cblr-2984	1086	2	delaware dairy	ORG
cblr-2984	1086	3	third	ORDINAL
cblr-2984	1088	1	3	CARDINAL
cblr-2984	1088	2	1	CARDINAL
cblr-2984	1088	3	delaware	GPE
cblr-2984	1090	1	delaware dairy	FAC
cblr-2984	1091	1	delaware	GPE
cblr-2984	1091	2	218	CARDINAL
cblr-2984	1092	1	368(1)(a	TIME
cblr-2984	1092	2	2005	DATE
cblr-2984	1093	1	219	CARDINAL
cblr-2984	1093	2	third	ORDINAL
cblr-2984	1095	1	1:1	CARDINAL
cblr-2984	1096	1	two	CARDINAL
cblr-2984	1097	1	first	ORDINAL
cblr-2984	1097	2	delaware dairy	GPE
cblr-2984	1098	1	second	ORDINAL
cblr-2984	1098	2	delaware dairy	GPE
cblr-2984	1098	3	100 percent	PERCENT
cblr-2984	1098	4	0 percent	PERCENT
cblr-2984	1098	5	delaware dairy	GPE
cblr-2984	1100	1	4	CARDINAL
cblr-2984	1100	2	1	CARDINAL
cblr-2984	1100	3	delaware	GPE
cblr-2984	1100	4	millions	CARDINAL
cblr-2984	1101	1	100 percent	PERCENT
cblr-2984	1101	2	.001 percent	PERCENT
cblr-2984	1104	1	220	CARDINAL
cblr-2984	1104	2	100 percent	PERCENT
cblr-2984	1105	1	0 percent	PERCENT
cblr-2984	1106	1	221	CARDINAL
cblr-2984	1106	2	.001 percent	PERCENT
cblr-2984	1106	3	less than 20 percent	PERCENT
cblr-2984	1106	4	100 percent	PERCENT
cblr-2984	1107	1	col uamia	ORG
cblr-2984	1108	1	la w	FAC
cblr-2984	1108	2	vie w	PERSON
cblr-2984	1109	1	2006	DATE
cblr-2984	1113	1	1	CARDINAL
cblr-2984	1117	1	222	CARDINAL
cblr-2984	1119	1	368	CARDINAL
cblr-2984	1119	2	2005	DATE
cblr-2984	1120	1	22	CARDINAL
cblr-2984	1120	2	at least 40 percent	PERCENT
cblr-2984	1123	1	1.368-1(e)(2)(v	CARDINAL
cblr-2984	1123	2	1	CARDINAL
cblr-2984	1123	3	2005	DATE
cblr-2984	1125	1	columbia business la	ORG
cblr-2984	1129	1	two-year	DATE
cblr-2984	1135	1	224	CARDINAL
cblr-2984	1138	1	1.368-1(d	CARDINAL
cblr-2984	1138	2	2005	DATE
cblr-2984	1138	3	43	CARDINAL
cblr-2984	1138	4	347	CARDINAL
cblr-2984	1139	1	2006	DATE
cblr-2984	1144	1	227	CARDINAL
cblr-2984	1144	2	225	CARDINAL
cblr-2984	1146	1	167	CARDINAL
cblr-2984	1146	2	168	CARDINAL
cblr-2984	1146	3	2005	DATE
cblr-2984	1147	1	226	CARDINAL
cblr-2984	1151	1	227	CARDINAL
cblr-2984	1153	1	351	CARDINAL
cblr-2984	1153	2	2005	DATE
cblr-2984	1156	1	84	CARDINAL
cblr-2984	1156	2	106	CARDINAL
cblr-2984	1156	3	351	CARDINAL
cblr-2984	1158	1	richard w. bailine	PERSON
cblr-2984	1158	2	29	CARDINAL
cblr-2984	1158	3	30 (2002	DATE
cblr-2984	1160	1	1:1	CARDINAL
cblr-2984	1160	2	choice.229 2.	ORG
cblr-2984	1168	1	22	CARDINAL
cblr-2984	1168	2	robert willens	PERSON
cblr-2984	1168	3	84	CARDINAL
cblr-2984	1168	4	j. tax'n	PERSON
cblr-2984	1168	5	342	CARDINAL
cblr-2984	1168	6	1996	DATE
cblr-2984	1169	1	229	CARDINAL
cblr-2984	1171	1	la w	FAC
cblr-2984	1171	2	vie w	PERSON
cblr-2984	1172	1	2006	DATE
cblr-2984	1175	1	first	ORDINAL
cblr-2984	1177	1	232	CARDINAL
cblr-2984	1181	1	3 second	TIME
cblr-2984	1182	1	234	CARDINAL
cblr-2984	1182	2	230	CARDINAL
cblr-2984	1185	1	20	CARDINAL
cblr-2984	1185	2	7	CARDINAL
cblr-2984	1187	1	2005	DATE
cblr-2984	1189	1	treasury	ORG
cblr-2984	1190	1	23	CARDINAL
cblr-2984	1191	1	302(b)(2	ORG
cblr-2984	1191	2	2005	DATE
cblr-2984	1193	1	1:1	CARDINAL
cblr-2984	1193	2	columbia business law review	ORG
cblr-2984	1195	1	23 3	CARDINAL
cblr-2984	1196	1	two-year	DATE
cblr-2984	1198	1	6	CARDINAL
cblr-2984	1201	1	215	CARDINAL
cblr-2984	1204	1	1.368-2(b	CARDINAL
cblr-2984	1204	2	2005	DATE
cblr-2984	1205	1	236	CARDINAL
cblr-2984	1206	1	hutton	ORG
cblr-2984	1206	2	10	CARDINAL
cblr-2984	1206	3	miller	ORG
cblr-2984	1206	4	supra	PERSON
cblr-2984	1206	5	15	CARDINAL
cblr-2984	1206	6	supra	PERSON
cblr-2984	1206	7	11	CARDINAL
cblr-2984	1206	8	wolfman	ORG
cblr-2984	1207	1	supra	PERSON
cblr-2984	1208	1	2006	DATE
cblr-2984	1208	2	two-year	DATE
cblr-2984	1217	1	herlihy	PERSON
cblr-2984	1217	2	supra	PERSON
cblr-2984	1217	3	73	CARDINAL
cblr-2984	1218	1	238	CARDINAL
cblr-2984	1218	2	david a. weisbach	PERSON
cblr-2984	1218	3	ten	CARDINAL
cblr-2984	1218	4	55	CARDINAL
cblr-2984	1218	5	215	CARDINAL
cblr-2984	1218	6	2002	DATE
cblr-2984	1219	1	tom baker et al.	PERSON
cblr-2984	1219	2	89	CARDINAL
cblr-2984	1219	3	iowa l. rev	PERSON
cblr-2984	1219	4	443	CARDINAL
cblr-2984	1219	5	2004	DATE
cblr-2984	1220	1	kyle logue	PERSON
cblr-2984	1220	2	25	CARDINAL
cblr-2984	1220	3	339	CARDINAL
cblr-2984	1220	4	349	CARDINAL
cblr-2984	1222	1	columbia business law review consequently	ORG
cblr-2984	1226	1	°	TIME
cblr-2984	1229	1	irs	ORG
cblr-2984	1230	1	peter c. canellos	PERSON
cblr-2984	1230	2	54	CARDINAL
cblr-2984	1230	3	smu	ORG
cblr-2984	1230	4	l. rev	PERSON
cblr-2984	1231	1	47 (2001	DATE
cblr-2984	1232	1	lewis r. steinberg	PERSON
cblr-2984	1232	2	52	CARDINAL
cblr-2984	1233	1	457	CARDINAL
cblr-2984	1233	2	1999	DATE
cblr-2984	1234	1	24	CARDINAL
cblr-2984	1235	1	section 338(h)(10	LAW
cblr-2984	1235	2	irs	ORG
cblr-2984	1238	1	1.338(h)(10)-lt	CARDINAL
cblr-2984	1238	2	2003	DATE
cblr-2984	1239	1	2006	DATE
cblr-2984	1243	1	241	CARDINAL
cblr-2984	1245	1	2005	DATE
cblr-2984	1246	1	242	CARDINAL
cblr-2984	1246	2	at least 80 percent	PERCENT
cblr-2984	1246	3	80 percent	PERCENT
cblr-2984	1248	1	2005	DATE
cblr-2984	1249	1	243	CARDINAL
cblr-2984	1251	1	at least 80 percent	PERCENT
cblr-2984	1253	1	2005	DATE
cblr-2984	1254	1	244	CARDINAL
cblr-2984	1255	1	2005	DATE
cblr-2984	1257	1	columbia business law review	ORG
cblr-2984	1258	1	congress	ORG
cblr-2984	1260	1	vi	PERSON
cblr-2984	1264	1	245	CARDINAL
cblr-2984	1266	1	2006	DATE
cblr-2984	1266	2	fiction.246	ORG
cblr-2984	1267	1	two years	DATE
cblr-2984	1270	1	treasury	ORG
cblr-2984	1270	2	irs	ORG
cblr-2984	1271	1	47	CARDINAL
cblr-2984	1272	1	24	CARDINAL
cblr-2984	1273	1	247	CARDINAL
cblr-2984	1273	2	bock	ORG
cblr-2984	1273	3	1	CARDINAL
cblr-2984	1274	1	1:1	CARDINAL