id	sid	eid	entity	type
cjel-3474	1	1	1	CARDINAL
cjel-3474	1	2	roger colinvaux* introduction	PERSON
cjel-3474	1	3	2	CARDINAL
cjel-3474	1	4	i.	PERSON
cjel-3474	1	5	8	CARDINAL
cjel-3474	1	6	9	CARDINAL
cjel-3474	1	7	18 1	CARDINAL
cjel-3474	1	8	18 2	CARDINAL
cjel-3474	1	9	19 3	CARDINAL
cjel-3474	2	1	23 4	DATE
cjel-3474	2	2	26 5	DATE
cjel-3474	2	3	28 ii	QUANTITY
cjel-3474	3	1	29 a.	PERSON
cjel-3474	3	2	29	CARDINAL
cjel-3474	3	3	31 1	DATE
cjel-3474	4	1	31 2	CARDINAL
cjel-3474	4	2	34 3	CARDINAL
cjel-3474	4	3	37 4	DATE
cjel-3474	4	4	38	CARDINAL
cjel-3474	4	5	41 iii	QUANTITY
cjel-3474	5	1	47	CARDINAL
cjel-3474	5	2	a.	PERSON
cjel-3474	5	3	47	CARDINAL
cjel-3474	5	4	49	CARDINAL
cjel-3474	5	5	the catholic university of america	ORG
cjel-3474	5	6	columbus school	ORG
cjel-3474	5	7	u.s.	GPE
cjel-3474	5	8	congress	ORG
cjel-3474	5	9	2001–2008	CARDINAL
cjel-3474	6	1	roger colinvaux	PERSON
cjel-3474	7	1	gordon clay	PERSON
cjel-3474	7	2	karin gross	PERSON
cjel-3474	7	3	thomas holtmann	PERSON
cjel-3474	7	4	gerald korngold	PERSON
cjel-3474	7	5	ronald schultz	PERSON
cjel-3474	7	6	joan youngman	PERSON
cjel-3474	7	7	dean zerbe	PERSON
cjel-3474	7	8	the lincoln institute of land policy	ORG
cjel-3474	9	1	2	CARDINAL
cjel-3474	11	1	37:1	CARDINAL
cjel-3474	12	1	49 2	CARDINAL
cjel-3474	13	1	49 3	DATE
cjel-3474	13	2	50 4	CARDINAL
cjel-3474	14	1	52 5	DATE
cjel-3474	14	2	56 6	CARDINAL
cjel-3474	14	3	59 7	CARDINAL
cjel-3474	14	4	59	CARDINAL
cjel-3474	15	1	60	CARDINAL
cjel-3474	15	2	the mid-twentieth century	DATE
cjel-3474	16	1	the united states	GPE
cjel-3474	17	1	the past several decades	DATE
cjel-3474	17	2	purpose3	ORG
cjel-3474	17	3	1	CARDINAL
cjel-3474	18	1	the mid-twentieth century	DATE
cjel-3474	19	1	richard brewer	PERSON
cjel-3474	19	2	america 32 (2003	DATE
cjel-3474	19	3	zachary bray	PERSON
cjel-3474	19	4	34	CARDINAL
cjel-3474	20	1	envtl	NORP
cjel-3474	21	1	l. rev	PERSON
cjel-3474	21	2	119	CARDINAL
cjel-3474	21	3	124–30	DATE
cjel-3474	21	4	2010	DATE
cjel-3474	22	1	1946	DATE
cjel-3474	23	1	nov. 17, 2011	DATE
cjel-3474	24	1	today	DATE
cjel-3474	24	2	fifty	CARDINAL
cjel-3474	24	3	thirty	CARDINAL
cjel-3474	25	1	nov. 17, 2011	DATE
cjel-3474	26	1	the internal revenue service	ORG
cjel-3474	26	2	irs	ORG
cjel-3474	26	3	first	ORDINAL
cjel-3474	26	4	1964	DATE
cjel-3474	29	1	64	CARDINAL
cjel-3474	29	2	1964-2	DATE
cjel-3474	29	3	62	CARDINAL
cjel-3474	29	4	2	CARDINAL
cjel-3474	30	1	jessica owley	PERSON
cjel-3474	30	2	30	CARDINAL
cjel-3474	30	3	stan	PERSON
cjel-3474	31	1	envtl	NORP
cjel-3474	32	1	l.j. 121,	ORG
cjel-3474	32	2	124–26 (2011	DATE
cjel-3474	32	3	nancy a. mclaughlin	PERSON
cjel-3474	32	4	31	CARDINAL
cjel-3474	32	5	1	CARDINAL
cjel-3474	32	6	3	DATE
cjel-3474	33	1	3	CARDINAL
cjel-3474	33	2	63–68	CARDINAL
cjel-3474	34	1	4	CARDINAL
cjel-3474	35	1	the 1980s	DATE
cjel-3474	36	1	bray	ORG
cjel-3474	36	2	supra	PERSON
cjel-3474	36	3	1	CARDINAL
cjel-3474	36	4	129	DATE
cjel-3474	36	5	the 1980s	DATE
cjel-3474	38	1	west hill	GPE
cjel-3474	39	1	6 (	PERCENT
cjel-3474	41	1	2012	DATE
cjel-3474	41	2	3	CARDINAL
cjel-3474	41	3	$1.22 billion	MONEY
cjel-3474	41	4	2008	DATE
cjel-3474	41	5	$2.18 billion	MONEY
cjel-3474	41	6	2007.7	CARDINAL
cjel-3474	41	7	nov. 17, 2011	DATE
cjel-3474	45	1	1.170a-14(c)(1	CARDINAL
cjel-3474	45	2	2009	DATE
cjel-3474	47	1	nov. 17, 2011	DATE
cjel-3474	48	1	5	CARDINAL
cjel-3474	49	1	2006	DATE
cjel-3474	58	1	198	CARDINAL
cjel-3474	59	1	512(b)(19	CARDINAL
cjel-3474	60	1	6	CARDINAL
cjel-3474	62	1	2009	DATE
cjel-3474	64	1	7	CARDINAL
cjel-3474	64	2	pearson liddell &	ORG
cjel-3474	64	3	janette wilson	PERSON
cjel-3474	64	4	2008	DATE
cjel-3474	64	5	winter 2011	DATE
cjel-3474	64	6	76	DATE
cjel-3474	64	7	78	DATE
cjel-3474	65	1	8	CARDINAL
cjel-3474	65	2	ctr.	GPE
cjel-3474	65	3	2007	DATE
cjel-3474	65	4	twelve	CARDINAL
cjel-3474	65	5	117	CARDINAL
cjel-3474	65	6	218	CARDINAL
cjel-3474	65	7	220	CARDINAL
cjel-3474	65	8	2008	DATE
cjel-3474	65	9	colorado	GPE
cjel-3474	65	10	south carolina	GPE
cjel-3474	67	1	ann	PERSON
cjel-3474	68	1	39-22-522(2	CARDINAL
cjel-3474	68	2	supp	GPE
cjel-3474	69	1	2007	DATE
cjel-3474	69	2	s.c.	GPE
cjel-3474	70	1	12-6-3515	CARDINAL
cjel-3474	70	2	2010	DATE
cjel-3474	70	3	va	GPE
cjel-3474	71	1	58.1-512	CARDINAL
cjel-3474	73	1	n.c.	GPE
cjel-3474	74	1	ann	PERSON
cjel-3474	75	1	105277.15	CARDINAL
cjel-3474	75	2	west 2009	DATE
cjel-3474	76	1	271.785	DATE
cjel-3474	77	1	9	CARDINAL
cjel-3474	77	2	sixty percent	PERCENT
cjel-3474	77	3	the united states	GPE
cjel-3474	78	1	ruben n.	PERSON
cjel-3474	78	2	al.	ORG
cjel-3474	79	1	research serv.	ORG
cjel-3474	79	2	u.s. dep’t	GPE
cjel-3474	79	3	14	CARDINAL
cjel-3474	79	4	the united states	GPE
cjel-3474	79	5	2002 35 (2006	DATE
cjel-3474	81	1	4	CARDINAL
cjel-3474	83	1	37:1	CARDINAL
cjel-3474	84	1	millions of acres	QUANTITY
cjel-3474	84	2	recent years	DATE
cjel-3474	85	1	chris glenn sawyer	PERSON
cjel-3474	85	2	amanda sauer	PERSON
cjel-3474	85	3	2002	DATE
cjel-3474	87	1	10	CARDINAL
cjel-3474	88	1	one	CARDINAL
cjel-3474	91	1	2003	DATE
cjel-3474	91	2	http://www.nature.org/aboutus/	ORG
cjel-3474	91	3	bray	ORG
cjel-3474	91	4	supra	PERSON
cjel-3474	91	5	1	CARDINAL
cjel-3474	91	6	124–25	DATE
cjel-3474	91	7	2005	DATE
cjel-3474	91	8	over 6.2 million acres	QUANTITY
cjel-3474	91	9	mclaughlin	PERSON
cjel-3474	91	10	supra	PERSON
cjel-3474	91	11	2	CARDINAL
cjel-3474	91	12	1	CARDINAL
cjel-3474	92	1	12	CARDINAL
cjel-3474	93	1	50–58	CARDINAL
cjel-3474	94	1	13	CARDINAL
cjel-3474	95	1	john d. echeverria	PERSON
cjel-3474	95	2	26	CARDINAL
cjel-3474	95	3	j. land resources & envtl	ORG
cjel-3474	96	1	l. 1,	PERSON
cjel-3474	96	2	38	DATE
cjel-3474	96	3	d. mahoney	PERSON
cjel-3474	96	4	88	CARDINAL
cjel-3474	97	1	l. rev	PERSON
cjel-3474	97	2	739	CARDINAL
cjel-3474	97	3	744	CARDINAL
cjel-3474	97	4	2002	DATE
cjel-3474	98	1	14	CARDINAL
cjel-3474	99	1	109th	NORP
cjel-3474	99	2	277–87	CARDINAL
cjel-3474	100	1	2005	DATE
cjel-3474	102	1	daniel halperin	PERSON
cjel-3474	102	2	74	CARDINAL
cjel-3474	104	1	29	CARDINAL
cjel-3474	104	2	32	DATE
cjel-3474	104	3	2011	DATE
cjel-3474	104	4	gerald korngold	PERSON
cjel-3474	104	5	2007	DATE
cjel-3474	104	6	utah	GPE
cjel-3474	104	7	l. rev	PERSON
cjel-3474	104	8	1039	CARDINAL
cjel-3474	104	9	1084	DATE
cjel-3474	104	10	2007	DATE
cjel-3474	104	11	five	CARDINAL
cjel-3474	104	12	2012	DATE
cjel-3474	104	13	5	CARDINAL
cjel-3474	108	1	one	CARDINAL
cjel-3474	110	1	expenditure17	DATE
cjel-3474	110	2	five	CARDINAL
cjel-3474	111	1	jeff pidot	PERSON
cjel-3474	111	2	josh eagle	PERSON
cjel-3474	111	3	35	CARDINAL
cjel-3474	112	1	envtl	NORP
cjel-3474	113	1	l. rev	PERSON
cjel-3474	114	1	47 (2011	DATE
cjel-3474	115	1	2	CARDINAL
cjel-3474	116	1	15	CARDINAL
cjel-3474	116	2	nancy a. mclaughlin & mark	PERSON
cjel-3474	116	3	benjamin machlis	PERSON
cjel-3474	116	4	korngold	PERSON
cjel-3474	116	5	2008	DATE
cjel-3474	116	6	utah	GPE
cjel-3474	116	7	l. rev	PERSON
cjel-3474	116	8	1561 (2008	DATE
cjel-3474	117	1	16	CARDINAL
cjel-3474	118	1	ctr	GPE
cjel-3474	119	1	people & the press	ORG
cjel-3474	119	2	14 (2011	DATE
cjel-3474	119	3	seventy-one percent	PERCENT
cjel-3474	120	1	17	CARDINAL
cjel-3474	123	1	c. eugene steuerle	PERSON
cjel-3474	123	2	u.s.	GPE
cjel-3474	123	3	293	CARDINAL
cjel-3474	123	4	2008	DATE
cjel-3474	124	1	stanley s. surrey & paul r. mcdaniel	PERSON
cjel-3474	124	2	25–27	CARDINAL
cjel-3474	124	3	1985	DATE
cjel-3474	125	1	stanley s. surrey	PERSON
cjel-3474	125	2	1973	DATE
cjel-3474	125	3	j. clifton fleming jr.	PERSON
cjel-3474	125	4	robert j. peroni	PERSON
cjel-3474	125	5	27	CARDINAL
cjel-3474	125	6	437	CARDINAL
cjel-3474	125	7	2008	DATE
cjel-3474	126	1	18	CARDINAL
cjel-3474	127	1	congress	ORG
cjel-3474	127	2	1980	DATE
cjel-3474	128	1	ii.a	DATE
cjel-3474	128	2	6	CARDINAL
cjel-3474	130	1	37:1	CARDINAL
cjel-3474	141	1	irs	ORG
cjel-3474	142	1	1986	DATE
cjel-3474	143	1	19	CARDINAL
cjel-3474	144	1	one	CARDINAL
cjel-3474	145	1	nat’l comm’n	GPE
cjel-3474	145	2	15	CARDINAL
cjel-3474	145	3	2010	DATE
cjel-3474	146	1	20	CARDINAL
cjel-3474	148	1	2012	DATE
cjel-3474	149	1	7	CARDINAL
cjel-3474	154	1	two	CARDINAL
cjel-3474	154	2	one	CARDINAL
cjel-3474	161	1	the end of the day	DATE
cjel-3474	163	1	22	CARDINAL
cjel-3474	164	1	8	CARDINAL
cjel-3474	166	1	37:1	CARDINAL
cjel-3474	170	1	i.	PERSON
cjel-3474	177	1	23	CARDINAL
cjel-3474	178	1	mclaughlin	PERSON
cjel-3474	178	2	supra	PERSON
cjel-3474	178	3	2	CARDINAL
cjel-3474	178	4	92	CARDINAL
cjel-3474	178	5	u.s.	GPE
cjel-3474	178	6	congress	ORG
cjel-3474	178	7	1987	DATE
cjel-3474	179	1	congress	ORG
cjel-3474	180	1	one dollar	MONEY
cjel-3474	180	2	at least one dollar	MONEY
cjel-3474	181	1	less than one dollar	MONEY
cjel-3474	182	1	one dollar	MONEY
cjel-3474	183	1	24	CARDINAL
cjel-3474	184	1	fleming & peroni	ORG
cjel-3474	184	2	17	CARDINAL
cjel-3474	184	3	444–45	CARDINAL
cjel-3474	185	1	25	CARDINAL
cjel-3474	185	2	mclaughlin	PERSON
cjel-3474	185	3	supra	PERSON
cjel-3474	185	4	2	CARDINAL
cjel-3474	185	5	18–19	CARDINAL
cjel-3474	186	1	2012	DATE
cjel-3474	186	2	9	CARDINAL
cjel-3474	187	1	a.	PERSON
cjel-3474	187	2	one	CARDINAL
cjel-3474	188	1	irs	ORG
cjel-3474	188	2	2008	DATE
cjel-3474	188	3	approximately $1,216,043,000	MONEY
cjel-3474	188	4	$1.21 billion	MONEY
cjel-3474	188	5	2007	DATE
cjel-3474	188	6	2,176,391,000	MONEY
cjel-3474	188	7	$2.18 billion.28	MONEY
cjel-3474	188	8	2003	DATE
cjel-3474	188	9	2008.29	CARDINAL
cjel-3474	190	1	percent30	ORG
cjel-3474	190	2	years 2008 and	DATE
cjel-3474	190	3	2007	DATE
cjel-3474	190	4	each year	DATE
cjel-3474	190	5	425,615,000	MONEY
cjel-3474	190	6	761,737,000	MONEY
cjel-3474	191	1	each of the years 26	DATE
cjel-3474	193	1	27	CARDINAL
cjel-3474	194	1	liddell & wilson	ORG
cjel-3474	194	2	supra note	PERSON
cjel-3474	194	3	7	CARDINAL
cjel-3474	194	4	76	DATE
cjel-3474	195	1	irs	ORG
cjel-3474	198	1	170(h)(4)(c)(ii	CARDINAL
cjel-3474	198	2	2006	DATE
cjel-3474	198	3	51	CARDINAL
cjel-3474	198	4	58	DATE
cjel-3474	199	1	28	CARDINAL
cjel-3474	200	1	liddell & wilson	ORG
cjel-3474	200	2	supra note	PERSON
cjel-3474	200	3	7	CARDINAL
cjel-3474	200	4	78	CARDINAL
cjel-3474	200	5	pearson liddell &	ORG
cjel-3474	200	6	janette wilson	PERSON
cjel-3474	200	7	2007	DATE
cjel-3474	202	1	spring 2010	DATE
cjel-3474	202	2	52	DATE
cjel-3474	202	3	53	DATE
cjel-3474	202	4	29	CARDINAL
cjel-3474	203	1	liddell & wilson	ORG
cjel-3474	203	2	supra note	PERSON
cjel-3474	203	3	7	CARDINAL
cjel-3474	203	4	78	CARDINAL
cjel-3474	203	5	liddell & wilson	ORG
cjel-3474	203	6	supra	PERSON
cjel-3474	203	7	28	CARDINAL
cjel-3474	203	8	53	DATE
cjel-3474	203	9	pearson liddell &	ORG
cjel-3474	203	10	janette wilson	PERSON
cjel-3474	203	11	2006	DATE
cjel-3474	204	1	summer 2009	DATE
cjel-3474	204	2	67	CARDINAL
cjel-3474	204	3	68–69	CARDINAL
cjel-3474	204	4	janette wilson	PERSON
cjel-3474	204	5	2005	DATE
cjel-3474	206	1	spring 2008	DATE
cjel-3474	206	2	68	CARDINAL
cjel-3474	206	3	69	DATE
cjel-3474	206	4	janette wilson &	ORG
cjel-3474	206	5	michael strudler	PERSON
cjel-3474	206	6	2004	DATE
cjel-3474	208	1	spring 2007	DATE
cjel-3474	208	2	77	DATE
cjel-3474	208	3	78	DATE
cjel-3474	208	4	janette wilson &	ORG
cjel-3474	208	5	michael strudler	PERSON
cjel-3474	208	6	2003	DATE
cjel-3474	210	1	spring 2006	DATE
cjel-3474	210	2	58	DATE
cjel-3474	213	1	30	CARDINAL
cjel-3474	214	1	thirty-five percent	PERCENT
cjel-3474	215	1	proc	PERSON
cjel-3474	216	1	201112, 2011	DATE
cjel-3474	216	2	2	CARDINAL
cjel-3474	216	3	297	CARDINAL
cjel-3474	218	1	thirty-five percent	PERCENT
cjel-3474	219	1	10	CARDINAL
cjel-3474	219	2	columbia	ORG
cjel-3474	221	1	37:1	CARDINAL
cjel-3474	221	2	thirty-five percent	PERCENT
cjel-3474	221	3	3,573,820,000	MONEY
cjel-3474	221	4	$3.6 billion	MONEY
cjel-3474	221	5	six-year	DATE
cjel-3474	222	1	1	CARDINAL
cjel-3474	222	2	35%	PERCENT
cjel-3474	222	3	2,407	CARDINAL
cjel-3474	222	4	2003	DATE
cjel-3474	222	5	1,491,924,000	MONEY
cjel-3474	222	6	522,173,000	MONEY
cjel-3474	222	7	2004 $1,449,210,000	MONEY
cjel-3474	222	8	507,224,000	MONEY
cjel-3474	222	9	1,132	CARDINAL
cjel-3474	222	10	3,439	CARDINAL
cjel-3474	222	11	2,186	CARDINAL
cjel-3474	222	12	1,028	CARDINAL
cjel-3474	222	13	3,214	CARDINAL
cjel-3474	222	14	2005	DATE
cjel-3474	222	15	1,815,814,000	MONEY
cjel-3474	222	16	307,370,000	MONEY
cjel-3474	222	17	2,123,184,000	MONEY
cjel-3474	222	18	743,114,000	MONEY
cjel-3474	222	19	1,145	CARDINAL
cjel-3474	222	20	4,674	CARDINAL
cjel-3474	222	21	3,402	CARDINAL
cjel-3474	222	22	1,143	CARDINAL
cjel-3474	222	23	4,545	CARDINAL
cjel-3474	222	24	2006	DATE
cjel-3474	222	25	1,489,589,000	MONEY
cjel-3474	222	26	264,575,000	MONEY
cjel-3474	222	27	1,754,164,000	MONEY
cjel-3474	222	28	613,957,000	MONEY
cjel-3474	222	29	242	CARDINAL
cjel-3474	222	30	2,647	CARDINAL
cjel-3474	222	31	2,231	CARDINAL
cjel-3474	222	32	228	CARDINAL
cjel-3474	222	33	2,459	CARDINAL
cjel-3474	222	34	2007	DATE
cjel-3474	222	35	1,954,122,000	MONEY
cjel-3474	222	36	222,269,000	MONEY
cjel-3474	222	37	2,176,391,000	MONEY
cjel-3474	222	38	761,737,000	MONEY
cjel-3474	222	39	1,396	CARDINAL
cjel-3474	222	40	4,554	CARDINAL
cjel-3474	222	41	3,095	CARDINAL
cjel-3474	222	42	1,180	CARDINAL
cjel-3474	222	43	4,275	CARDINAL
cjel-3474	222	44	2008	DATE
cjel-3474	222	45	1,177,753,000	MONEY
cjel-3474	222	46	38,290,000	MONEY
cjel-3474	222	47	1,216,043,000	MONEY
cjel-3474	222	48	425,615,000	MONEY
cjel-3474	222	49	2012	DATE
cjel-3474	222	50	11	CARDINAL
cjel-3474	222	51	one	CARDINAL
cjel-3474	223	1	method.33	PERSON
cjel-3474	223	2	first	ORDINAL
cjel-3474	224	1	two	CARDINAL
cjel-3474	227	1	the period 2003 through 2008	DATE
cjel-3474	227	2	$10.21 billion	MONEY
cjel-3474	229	1	31	DATE
cjel-3474	231	1	mclaughlin	PERSON
cjel-3474	231	2	supra	PERSON
cjel-3474	231	3	2	CARDINAL
cjel-3474	231	4	24	CARDINAL
cjel-3474	232	1	32	CARDINAL
cjel-3474	235	1	170	CARDINAL
cjel-3474	237	1	2009	DATE
cjel-3474	238	1	33	CARDINAL
cjel-3474	241	1	2009	DATE
cjel-3474	243	1	c. timothy lindstrom	PERSON
cjel-3474	243	2	7	CARDINAL
cjel-3474	244	1	l. rev	PERSON
cjel-3474	244	2	441	CARDINAL
cjel-3474	244	3	485	CARDINAL
cjel-3474	244	4	2007	DATE
cjel-3474	245	1	34	CARDINAL
cjel-3474	249	1	1.170a-14(h)(3)(ii	DATE
cjel-3474	249	2	2009	DATE
cjel-3474	251	1	35	CARDINAL
cjel-3474	252	1	adrienne lyles-chockley	PERSON
cjel-3474	252	2	16	CARDINAL
cjel-3474	252	3	envtl	NORP
cjel-3474	253	1	l.j	PERSON
cjel-3474	253	2	95	CARDINAL
cjel-3474	253	3	119	DATE
cjel-3474	254	1	12	CARDINAL
cjel-3474	254	2	columbia	ORG
cjel-3474	256	1	37:1	CARDINAL
cjel-3474	258	1	36	CARDINAL
cjel-3474	261	1	congress	ORG
cjel-3474	261	2	supra	PERSON
cjel-3474	261	3	23	CARDINAL
cjel-3474	261	4	8–9	CARDINAL
cjel-3474	261	5	mclaughlin	GPE
cjel-3474	261	6	supra	PERSON
cjel-3474	261	7	2	CARDINAL
cjel-3474	261	8	18	DATE
cjel-3474	263	1	2005	DATE
cjel-3474	263	2	national land trust census	ORG
cjel-3474	263	3	8–9	CARDINAL
cjel-3474	263	4	2006	DATE
cjel-3474	264	1	37	CARDINAL
cjel-3474	264	2	johnston v. comm’r	PERSON
cjel-3474	264	3	74	CARDINAL
cjel-3474	265	1	968	CARDINAL
cjel-3474	265	2	1997	DATE
cjel-3474	265	3	christopher serkin	PERSON
cjel-3474	265	4	77	CARDINAL
cjel-3474	266	1	l. rev	PERSON
cjel-3474	266	2	341	CARDINAL
cjel-3474	266	3	360	CARDINAL
cjel-3474	266	4	2010	DATE
cjel-3474	267	1	38	CARDINAL
cjel-3474	268	1	more than $5000	MONEY
cjel-3474	270	1	2006	DATE
cjel-3474	271	1	more than $500,000	MONEY
cjel-3474	273	1	170(f)(11)(d	CARDINAL
cjel-3474	276	1	170(f)(11)(e	CARDINAL
cjel-3474	277	1	2004	DATE
cjel-3474	277	2	2006	DATE
cjel-3474	277	3	congress	ORG
cjel-3474	278	1	2006	DATE
cjel-3474	280	1	109-280	CARDINAL
cjel-3474	280	2	1219(c)(1	CARDINAL
cjel-3474	280	3	120	CARDINAL
cjel-3474	281	1	1084–85	CARDINAL
cjel-3474	282	1	170(f)(11)(e	CARDINAL
cjel-3474	282	2	6662	DATE
cjel-3474	282	3	6664	DATE
cjel-3474	282	4	6695a	DATE
cjel-3474	282	5	6696	DATE
cjel-3474	282	6	2009	DATE
cjel-3474	282	7	american	NORP
cjel-3474	282	8	2004	DATE
cjel-3474	284	1	108	CARDINAL
cjel-3474	284	2	118	CARDINAL
cjel-3474	285	1	1418	CARDINAL
cjel-3474	285	2	1631–32	DATE
cjel-3474	286	1	2009	DATE
cjel-3474	289	1	6695a	DATE
cjel-3474	289	2	2009	DATE
cjel-3474	290	1	2006	DATE
cjel-3474	292	1	14	CARDINAL
cjel-3474	292	2	44	DATE
cjel-3474	292	3	2006	DATE
cjel-3474	293	1	2012	DATE
cjel-3474	293	2	13	CARDINAL
cjel-3474	293	3	science,41	GPE
cjel-3474	295	1	39	CARDINAL
cjel-3474	297	1	109th	NORP
cjel-3474	298	1	166	CARDINAL
cjel-3474	298	2	2005	DATE
cjel-3474	298	3	mark w. everson	PERSON
cjel-3474	298	4	irs	ORG
cjel-3474	299	1	mclaughlin	PERSON
cjel-3474	299	2	supra	PERSON
cjel-3474	299	3	2	CARDINAL
cjel-3474	299	4	72	DATE
cjel-3474	299	5	irs	ORG
cjel-3474	299	6	one	CARDINAL
cjel-3474	299	7	al	ORG
cjel-3474	300	1	40	CARDINAL
cjel-3474	305	1	2009	DATE
cjel-3474	307	1	olson v. united states	PERSON
cjel-3474	307	2	292	CARDINAL
cjel-3474	307	3	u.s.	GPE
cjel-3474	307	4	246	CARDINAL
cjel-3474	307	5	255	CARDINAL
cjel-3474	307	6	1934	DATE
cjel-3474	307	7	robert wood	PERSON
cjel-3474	307	8	37	CARDINAL
cjel-3474	308	1	132	CARDINAL
cjel-3474	308	2	134	CARDINAL
cjel-3474	308	3	2010	DATE
cjel-3474	309	1	one	CARDINAL
cjel-3474	310	1	stephanie stern	PERSON
cjel-3474	310	2	48	CARDINAL
cjel-3474	311	1	l. rev	PERSON
cjel-3474	311	2	541	CARDINAL
cjel-3474	311	3	558	CARDINAL
cjel-3474	311	4	2006	DATE
cjel-3474	311	5	nancy a. mclaughlin	PERSON
cjel-3474	311	6	18	CARDINAL
cjel-3474	312	1	40	CARDINAL
cjel-3474	312	2	45	DATE
cjel-3474	313	1	first	ORDINAL
cjel-3474	315	1	41	CARDINAL
cjel-3474	317	1	llc	ORG
cjel-3474	317	2	comm’r	CARDINAL
cjel-3474	317	3	97	CARDINAL
cjel-3474	318	1	1818	DATE
cjel-3474	318	2	2009	DATE
cjel-3474	319	1	akers v. comm’r	PERSON
cjel-3474	319	2	48	CARDINAL
cjel-3474	321	1	14	CARDINAL
cjel-3474	323	1	37:1	CARDINAL
cjel-3474	323	2	28,65	MONEY
cjel-3474	325	1	irs	ORG
cjel-3474	325	2	program.46	PERSON
cjel-3474	326	1	48	CARDINAL
cjel-3474	326	2	502	CARDINAL
cjel-3474	326	3	512	CARDINAL
cjel-3474	326	4	1967	DATE
cjel-3474	327	1	42	CARDINAL
cjel-3474	328	1	scott d. mcclure	PERSON
cjel-3474	328	2	steven e. hollingworth &	PERSON
cjel-3474	328	3	nicole d. brown	PERSON
cjel-3474	328	4	irs	ORG
cjel-3474	328	5	124	CARDINAL
cjel-3474	328	6	551	CARDINAL
cjel-3474	328	7	555	CARDINAL
cjel-3474	328	8	2009	DATE
cjel-3474	328	9	twenty-five	CARDINAL
cjel-3474	328	10	irs	ORG
cjel-3474	329	1	kiva	PERSON
cjel-3474	329	2	30,588,325	MONEY
cjel-3474	329	3	irs	ORG
cjel-3474	329	4	10,018,000	MONEY
cjel-3474	330	1	6,004	CARDINAL
cjel-3474	331	1	kiva	PERSON
cjel-3474	331	2	llc	ORG
cjel-3474	331	3	comm’r	CARDINAL
cjel-3474	331	4	97	CARDINAL
cjel-3474	332	1	cch	PERSON
cjel-3474	332	2	1818	DATE
cjel-3474	333	1	43	CARDINAL
cjel-3474	334	1	40	CARDINAL
cjel-3474	334	2	137	CARDINAL
cjel-3474	334	3	stephen j. small	PERSON
cjel-3474	334	4	1	CARDINAL
cjel-3474	334	5	3d	CARDINAL
cjel-3474	335	1	1996–2000	CARDINAL
cjel-3474	335	2	irs	ORG
cjel-3474	335	3	mcclure	ORG
cjel-3474	335	4	hollingworth & brown	ORG
cjel-3474	335	5	42	CARDINAL
cjel-3474	335	6	555	CARDINAL
cjel-3474	335	7	robert wood	PERSON
cjel-3474	335	8	12/31/11	ORDINAL
cjel-3474	335	9	forbes	ORG
cjel-3474	335	10	4, 2011	DATE
cjel-3474	335	11	8:34 am	TIME
cjel-3474	335	12	40% to 50%	PERCENT
cjel-3474	336	1	irs	ORG
cjel-3474	341	1	44	DATE
cjel-3474	343	1	14	CARDINAL
cjel-3474	343	2	296	CARDINAL
cjel-3474	343	3	irs	ORG
cjel-3474	344	1	45	CARDINAL
cjel-3474	345	1	steven t. miller	PERSON
cjel-3474	346	1	mar. 28, 2006	DATE
cjel-3474	347	1	steven t. miller	PERSON
cjel-3474	347	2	http://www.irs.gov/pub/irs-tege/miller_speech	ORG
cjel-3474	348	1	46	CARDINAL
cjel-3474	349	1	congress	ORG
cjel-3474	350	1	supra	PERSON
cjel-3474	350	2	38	CARDINAL
cjel-3474	352	1	eagle	ORG
cjel-3474	352	2	14	CARDINAL
cjel-3474	352	3	71	DATE
cjel-3474	352	4	2012	DATE
cjel-3474	352	5	15	CARDINAL
cjel-3474	353	1	one	CARDINAL
cjel-3474	354	1	ten percent	PERCENT
cjel-3474	354	2	ten	CARDINAL
cjel-3474	354	3	2008	DATE
cjel-3474	354	4	approximately $9.19	MONEY
cjel-3474	358	1	mclaughlin	PERSON
cjel-3474	358	2	supra	PERSON
cjel-3474	358	3	2	CARDINAL
cjel-3474	358	4	86	DATE
cjel-3474	359	1	irs	ORG
cjel-3474	359	2	zero	CARDINAL
cjel-3474	360	1	irs	ORG
cjel-3474	360	2	june 30, 2004	DATE
cjel-3474	360	3	irs	ORG
cjel-3474	360	4	mcclure	ORG
cjel-3474	360	5	hollingworth & brown	ORG
cjel-3474	360	6	42	CARDINAL
cjel-3474	360	7	555	CARDINAL
cjel-3474	360	8	nine	CARDINAL
cjel-3474	360	9	twenty-six	CARDINAL
cjel-3474	360	10	irs	ORG
cjel-3474	360	11	zero	CARDINAL
cjel-3474	360	12	irs	ORG
cjel-3474	360	13	zero	CARDINAL
cjel-3474	360	14	65,860	MONEY
cjel-3474	360	15	1,992,375	MONEY
cjel-3474	360	16	supra	PERSON
cjel-3474	360	17	14	CARDINAL
cjel-3474	360	18	41	DATE
cjel-3474	360	19	irs	ORG
cjel-3474	360	20	zero	CARDINAL
cjel-3474	361	1	irs	ORG
cjel-3474	361	2	zero	CARDINAL
cjel-3474	362	1	irs	ORG
cjel-3474	362	2	congress	ORG
cjel-3474	363	1	fred stokeld	PERSON
cjel-3474	364	1	irs	ORG
cjel-3474	364	2	colorado	GPE
cjel-3474	364	3	today	DATE
cjel-3474	364	4	dec. 31, 2009	DATE
cjel-3474	365	1	47	DATE
cjel-3474	367	1	48	CARDINAL
cjel-3474	369	1	twenty percent	PERCENT
cjel-3474	369	2	forty percent	PERCENT
cjel-3474	371	1	6662(h	DATE
cjel-3474	371	2	2006	DATE
cjel-3474	374	1	6662(b	DATE
cjel-3474	377	1	6664(c)(1	CARDINAL
cjel-3474	379	1	6664(c)(2	CARDINAL
cjel-3474	379	2	1982 east	DATE
cjel-3474	379	3	llc	GPE
cjel-3474	379	4	comm’r	CARDINAL
cjel-3474	379	5	101	CARDINAL
cjel-3474	380	1	1380	CARDINAL
cjel-3474	380	2	2011	DATE
cjel-3474	380	3	irs	ORG
cjel-3474	380	4	$6.6 million	MONEY
cjel-3474	380	5	twenty percent	PERCENT
cjel-3474	381	1	49	DATE
cjel-3474	382	1	9,189,824,400	MONEY
cjel-3474	382	2	fourth	ORDINAL
cjel-3474	382	3	0.9	CARDINAL
cjel-3474	383	1	1	CARDINAL
cjel-3474	383	2	29	CARDINAL
cjel-3474	383	3	16	CARDINAL
cjel-3474	385	1	37:1	CARDINAL
cjel-3474	385	2	litigation.50	ORG
cjel-3474	386	1	recent years	DATE
cjel-3474	386	2	irs	ORG
cjel-3474	387	1	one	CARDINAL
cjel-3474	387	2	hundreds	CARDINAL
cjel-3474	387	3	irs	ORG
cjel-3474	387	4	guidance,54	ORG
cjel-3474	387	5	50	CARDINAL
cjel-3474	388	1	53	CARDINAL
cjel-3474	389	1	51	CARDINAL
cjel-3474	390	1	ir-2006-25	CARDINAL
cjel-3474	390	2	feb. 7, 2006	DATE
cjel-3474	390	3	one	CARDINAL
cjel-3474	390	4	2006	DATE
cjel-3474	391	1	19	CARDINAL
cjel-3474	391	2	feb. 28, 2005	DATE
cjel-3474	391	3	one	CARDINAL
cjel-3474	391	4	2005	DATE
cjel-3474	392	1	52	CARDINAL
cjel-3474	393	1	christopher wagner	PERSON
cjel-3474	393	2	mark udall	PERSON
cjel-3474	393	3	dec. 17, 2009	DATE
cjel-3474	393	4	2010	DATE
cjel-3474	393	5	today	DATE
cjel-3474	393	6	10	CARDINAL
cjel-3474	393	7	2010	DATE
cjel-3474	393	8	344	CARDINAL
cjel-3474	395	1	fiscal years 2005	DATE
cjel-3474	395	2	2009	DATE
cjel-3474	395	3	1,115	CARDINAL
cjel-3474	395	4	fred stokeld	PERSON
cjel-3474	395	5	irs	ORG
cjel-3474	395	6	65	CARDINAL
cjel-3474	396	1	1203	DATE
cjel-3474	396	2	2010	DATE
cjel-3474	396	3	irs	ORG
cjel-3474	396	4	hundreds	CARDINAL
cjel-3474	396	5	colorado	GPE
cjel-3474	397	1	53	CARDINAL
cjel-3474	398	1	v. simmons	PERSON
cjel-3474	398	2	646	CARDINAL
cjel-3474	398	3	6	CARDINAL
cjel-3474	398	4	d.c	GPE
cjel-3474	398	5	cir.	ORG
cjel-3474	399	1	2011	DATE
cjel-3474	400	1	friedberg v. comm’r	PERSON
cjel-3474	400	2	102	CARDINAL
cjel-3474	401	1	356	CARDINAL
cjel-3474	401	2	2011	DATE
cjel-3474	401	3	comm’r	CARDINAL
cjel-3474	401	4	101	CARDINAL
cjel-3474	402	1	1329	CARDINAL
cjel-3474	402	2	2011	DATE
cjel-3474	402	3	comm’r	CARDINAL
cjel-3474	402	4	101	CARDINAL
cjel-3474	403	1	1739	DATE
cjel-3474	403	2	2011	DATE
cjel-3474	404	1	boltar v. comm’r	PERSON
cjel-3474	404	2	136	CARDINAL
cjel-3474	404	3	326	CARDINAL
cjel-3474	404	4	2011	DATE
cjel-3474	405	1	kaufman v. comm’r	PERSON
cjel-3474	405	2	136	CARDINAL
cjel-3474	405	3	294	CARDINAL
cjel-3474	405	4	2011	DATE
cjel-3474	405	5	1982 east	DATE
cjel-3474	405	6	comm’r	CARDINAL
cjel-3474	405	7	101	CARDINAL
cjel-3474	406	1	1380	CARDINAL
cjel-3474	406	2	2011	DATE
cjel-3474	407	1	irs	ORG
cjel-3474	407	2	approximately 240	CARDINAL
cjel-3474	408	1	karin gross	GPE
cjel-3474	408	2	irs	ORG
cjel-3474	408	3	oct. 31, 2011	DATE
cjel-3474	408	4	5:40 pm	TIME
cjel-3474	409	1	124	CARDINAL
cjel-3474	409	2	258	CARDINAL
cjel-3474	409	3	2005	DATE
cjel-3474	409	4	aff’d	ORG
cjel-3474	409	5	471	CARDINAL
cjel-3474	409	6	698	CARDINAL
cjel-3474	409	7	6th	ORDINAL
cjel-3474	409	8	2006	DATE
cjel-3474	410	1	two	CARDINAL
cjel-3474	410	2	turner v. comm’r	PERSON
cjel-3474	410	3	126	CARDINAL
cjel-3474	410	4	299	CARDINAL
cjel-3474	410	5	2006	DATE
cjel-3474	410	6	342,781	MONEY
cjel-3474	410	7	mt	GPE
cjel-3474	411	1	hollingsworth & brown	ORG
cjel-3474	411	2	42	CARDINAL
cjel-3474	411	3	555	CARDINAL
cjel-3474	411	4	twenty-six	CARDINAL
cjel-3474	412	1	54	CARDINAL
cjel-3474	413	1	2004-41, 2004-28	DATE
cjel-3474	413	2	3	CARDINAL
cjel-3474	413	3	irs	ORG
cjel-3474	414	1	gen.	PERSON
cjel-3474	415	1	200738013	DATE
cjel-3474	415	2	aug. 9, 2007	DATE
cjel-3474	417	1	2004-86	DATE
cjel-3474	417	2	jun. 30, 2004	DATE
cjel-3474	417	3	irs	ORG
cjel-3474	418	1	2012	DATE
cjel-3474	418	2	17	CARDINAL
cjel-3474	419	1	cost55	PERSON
cjel-3474	420	1	hundreds of thousands	CARDINAL
cjel-3474	422	1	55	CARDINAL
cjel-3474	424	1	roger colinvaux	PERSON
cjel-3474	424	2	the 21st century	DATE
cjel-3474	424	3	11	CARDINAL
cjel-3474	424	4	fla	GPE
cjel-3474	425	1	1	CARDINAL
cjel-3474	425	2	2011	DATE
cjel-3474	426	1	56	CARDINAL
cjel-3474	427	1	kiva	PERSON
cjel-3474	427	2	llc	ORG
cjel-3474	427	3	comm’r	CARDINAL
cjel-3474	427	4	97	CARDINAL
cjel-3474	427	5	cch) 1818 (	ORG
cjel-3474	427	6	2009	DATE
cjel-3474	427	7	steven t. miller	PERSON
cjel-3474	427	8	supra	PERSON
cjel-3474	427	9	45	CARDINAL
cjel-3474	427	10	5	DATE
cjel-3474	428	1	57	CARDINAL
cjel-3474	429	1	109th	NORP
cjel-3474	429	2	12–13	CARDINAL
cjel-3474	430	1	2005	DATE
cjel-3474	430	2	2004-41	DATE
cjel-3474	430	3	54	CARDINAL
cjel-3474	432	1	second	ORDINAL
cjel-3474	434	1	58	DATE
cjel-3474	435	1	years	DATE
cjel-3474	436	1	joe stephens	PERSON
cjel-3474	437	1	dec. 18, 2004	DATE
cjel-3474	437	2	joe stephens	PERSON
cjel-3474	438	1	dec. 13, 2004	DATE
cjel-3474	438	2	joe stephens	PERSON
cjel-3474	439	1	dec. 12, 2004	DATE
cjel-3474	440	1	congress	ORG
cjel-3474	442	1	joe stephens	PERSON
cjel-3474	442	2	u.s.	GPE
cjel-3474	443	1	july 10, 2011	DATE
cjel-3474	443	2	irs	ORG
cjel-3474	443	3	the department of justice	ORG
cjel-3474	443	4	one	CARDINAL
cjel-3474	444	1	59	CARDINAL
cjel-3474	445	1	mclaughlin	PERSON
cjel-3474	445	2	supra	PERSON
cjel-3474	445	3	2	CARDINAL
cjel-3474	445	4	26	CARDINAL
cjel-3474	446	1	18	CARDINAL
cjel-3474	447	1	37:1	CARDINAL
cjel-3474	448	1	costs.61 b.	PERSON
cjel-3474	448	2	one	CARDINAL
cjel-3474	448	3	two	CARDINAL
cjel-3474	452	1	1	CARDINAL
cjel-3474	452	2	two	CARDINAL
cjel-3474	452	3	47 million	CARDINAL
cjel-3474	452	4	2010	DATE
cjel-3474	452	5	about 10 million acres	QUANTITY
cjel-3474	452	6	2005	DATE
cjel-3474	452	7	23 million	CARDINAL
cjel-3474	452	8	2000.”63	CARDINAL
cjel-3474	452	9	2,316,064	CARDINAL
cjel-3474	452	10	2000	DATE
cjel-3474	452	11	6,007,906	CARDINAL
cjel-3474	452	12	2005	DATE
cjel-3474	452	13	8,833,368	CARDINAL
cjel-3474	452	14	2010,64	CARDINAL
cjel-3474	452	15	fifty-five percent	PERCENT
cjel-3474	452	16	60	CARDINAL
cjel-3474	455	1	bray	ORG
cjel-3474	455	2	supra	PERSON
cjel-3474	455	3	1	CARDINAL
cjel-3474	455	4	146	CARDINAL
cjel-3474	456	1	62	CARDINAL
cjel-3474	457	1	supra	PERSON
cjel-3474	457	2	14	CARDINAL
cjel-3474	457	3	1046–48	CARDINAL
cjel-3474	457	4	mclaughlin	GPE
cjel-3474	457	5	supra	PERSON
cjel-3474	457	6	2	CARDINAL
cjel-3474	457	7	4–6	DATE
cjel-3474	457	8	63	CARDINAL
cjel-3474	458	1	land trust alliance	ORG
cjel-3474	458	2	2010	DATE
cjel-3474	458	3	national land trust census	ORG
cjel-3474	458	4	5	CARDINAL
cjel-3474	458	5	2011	DATE
cjel-3474	459	1	5	CARDINAL
cjel-3474	460	1	6	CARDINAL
cjel-3474	460	2	2012	DATE
cjel-3474	460	3	19	CARDINAL
cjel-3474	460	4	between 2000	CARDINAL
cjel-3474	460	5	32%	PERCENT
cjel-3474	460	6	1,667”—66	CARDINAL
cjel-3474	460	7	1,723.”67	CARDINAL
cjel-3474	460	8	one	CARDINAL
cjel-3474	460	9	approximately 15 million acres	QUANTITY
cjel-3474	460	10	the united states	GPE
cjel-3474	461	1	”68	GPE
cjel-3474	463	1	2	CARDINAL
cjel-3474	463	2	66	CARDINAL
cjel-3474	464	1	land trust alliance	ORG
cjel-3474	464	2	36	CARDINAL
cjel-3474	464	3	5	CARDINAL
cjel-3474	465	1	67	CARDINAL
cjel-3474	465	2	land trust alliance	ORG
cjel-3474	465	3	63	CARDINAL
cjel-3474	465	4	5	CARDINAL
cjel-3474	466	1	68	CARDINAL
cjel-3474	469	1	http://www.nature.org/aboutus/	PRODUCT
cjel-3474	469	2	oct. 25, 2011	DATE
cjel-3474	470	1	69	CARDINAL
cjel-3474	472	1	supra	PERSON
cjel-3474	472	2	36	CARDINAL
cjel-3474	473	1	mclaughlin	PERSON
cjel-3474	473	2	2004	DATE
cjel-3474	474	1	mclaughlin	PERSON
cjel-3474	474	2	supra	PERSON
cjel-3474	474	3	2	CARDINAL
cjel-3474	474	4	49	DATE
cjel-3474	479	1	one	CARDINAL
cjel-3474	479	2	annual	DATE
cjel-3474	481	1	14	CARDINAL
cjel-3474	481	2	44	DATE
cjel-3474	481	3	mclaughlin	GPE
cjel-3474	481	4	supra	PERSON
cjel-3474	481	5	2	CARDINAL
cjel-3474	481	6	6 & n.14	DATE
cjel-3474	481	7	nov. 29, 2011	DATE
cjel-3474	482	1	20	CARDINAL
cjel-3474	482	2	columbia	ORG
cjel-3474	484	1	37:1	CARDINAL
cjel-3474	484	2	solution.75	NORP
cjel-3474	484	3	1	CARDINAL
cjel-3474	484	4	the period 2003 through 2008	DATE
cjel-3474	484	5	10,210,916,000	MONEY
cjel-3474	484	6	10.21	MONEY
cjel-3474	487	1	100	MONEY
cjel-3474	487	2	100	MONEY
cjel-3474	488	1	100	MONEY
cjel-3474	489	1	100	MONEY
cjel-3474	489	2	good.74	NORP
cjel-3474	489	3	100	MONEY
cjel-3474	490	1	microsoft	ORG
cjel-3474	490	2	100	MONEY
cjel-3474	490	3	100	MONEY
cjel-3474	490	4	100.76	MONEY
cjel-3474	490	5	70	DATE
cjel-3474	492	1	mclaughlin	PERSON
cjel-3474	492	2	supra	PERSON
cjel-3474	492	3	2	CARDINAL
cjel-3474	492	4	92–94	CARDINAL
cjel-3474	493	1	mclaughlin	PERSON
cjel-3474	495	1	92	CARDINAL
cjel-3474	496	1	71	CARDINAL
cjel-3474	497	1	1	CARDINAL
cjel-3474	497	2	72	DATE
cjel-3474	499	1	170	CARDINAL
cjel-3474	499	2	2006	DATE
cjel-3474	501	1	2009	DATE
cjel-3474	502	1	73	CARDINAL
cjel-3474	502	2	accord halperin	PERSON
cjel-3474	502	3	supra	PERSON
cjel-3474	502	4	14	CARDINAL
cjel-3474	502	5	38	DATE
cjel-3474	503	1	100	MONEY
cjel-3474	504	1	74	CARDINAL
cjel-3474	505	1	100	MONEY
cjel-3474	506	1	75	CARDINAL
cjel-3474	509	1	2008	DATE
cjel-3474	510	1	76	DATE
cjel-3474	511	1	170	CARDINAL
cjel-3474	515	1	thirty percent	PERCENT
cjel-3474	517	1	2012	DATE
cjel-3474	517	2	21	CARDINAL
cjel-3474	517	3	200	MONEY
cjel-3474	517	4	200,77	MONEY
cjel-3474	523	1	77	DATE
cjel-3474	524	1	less than $200	MONEY
cjel-3474	533	1	200	MONEY
cjel-3474	534	1	79	CARDINAL
cjel-3474	536	1	14	CARDINAL
cjel-3474	536	2	293–307	CARDINAL
cjel-3474	536	3	daniel halperin	PERSON
cjel-3474	536	4	56	CARDINAL
cjel-3474	536	5	1 (2002	DATE
cjel-3474	537	1	80	CARDINAL
cjel-3474	539	1	$200 million	MONEY
cjel-3474	539	2	$200 million	MONEY
cjel-3474	541	1	$200 million	MONEY
cjel-3474	542	1	81	CARDINAL
cjel-3474	543	1	supra	PERSON
cjel-3474	543	2	82	CARDINAL
cjel-3474	545	1	eagle	ORG
cjel-3474	545	2	14	CARDINAL
cjel-3474	545	3	87	DATE
cjel-3474	547	1	mclaughlin	PERSON
cjel-3474	547	2	supra	PERSON
cjel-3474	547	3	2	CARDINAL
cjel-3474	547	4	71	DATE
cjel-3474	550	1	22	CARDINAL
cjel-3474	550	2	columbia	ORG
cjel-3474	552	1	37:1	CARDINAL
cjel-3474	552	2	$1 million	MONEY
cjel-3474	552	3	$1 million	MONEY
cjel-3474	553	1	$1 million	MONEY
cjel-3474	554	1	$1 million	MONEY
cjel-3474	554	2	mclaughlin	PERSON
cjel-3474	554	3	supra	PERSON
cjel-3474	554	4	2	CARDINAL
cjel-3474	554	5	71	DATE
cjel-3474	556	1	83	CARDINAL
cjel-3474	558	1	two	CARDINAL
cjel-3474	559	1	84	CARDINAL
cjel-3474	560	1	daniel halperin	PERSON
cjel-3474	561	1	halperin	PERSON
cjel-3474	561	2	14	CARDINAL
cjel-3474	561	3	32	DATE
cjel-3474	562	1	85	CARDINAL
cjel-3474	565	1	100	MONEY
cjel-3474	565	2	thirty-five percent	PERCENT
cjel-3474	565	3	100	MONEY
cjel-3474	565	4	35	MONEY
cjel-3474	566	1	35	MONEY
cjel-3474	566	2	100	MONEY
cjel-3474	568	1	first	ORDINAL
cjel-3474	569	1	86	CARDINAL
cjel-3474	571	1	8	CARDINAL
cjel-3474	571	2	19	DATE
cjel-3474	571	3	50-percent	PERCENT
cjel-3474	571	4	2	MONEY
cjel-3474	571	5	$1 dollar	MONEY
cjel-3474	571	6	mclaughlin	PERSON
cjel-3474	571	7	supra	PERSON
cjel-3474	571	8	2	CARDINAL
cjel-3474	571	9	92	CARDINAL
cjel-3474	571	10	ninety	CARDINAL
cjel-3474	571	11	thirty-five percent	PERCENT
cjel-3474	571	12	$1 million	MONEY
cjel-3474	571	13	2012	DATE
cjel-3474	571	14	23	CARDINAL
cjel-3474	572	1	irs	ORG
cjel-3474	573	1	3	CARDINAL
cjel-3474	577	1	four	CARDINAL
cjel-3474	578	1	first	ORDINAL
cjel-3474	583	1	second	ORDINAL
cjel-3474	584	1	$90 million	MONEY
cjel-3474	585	1	$35 million	MONEY
cjel-3474	586	1	87	CARDINAL
cjel-3474	587	1	2006	DATE
cjel-3474	589	1	170(h)(4)(a)(i	CARDINAL
cjel-3474	590	1	89	CARDINAL
cjel-3474	593	1	2009	DATE
cjel-3474	594	1	90	CARDINAL
cjel-3474	597	1	2009	DATE
cjel-3474	598	1	91	CARDINAL
cjel-3474	599	1	170(h)(4)(a)(ii	CARDINAL
cjel-3474	600	1	92	CARDINAL
cjel-3474	603	1	2009	DATE
cjel-3474	604	1	24	CARDINAL
cjel-3474	606	1	37:1	CARDINAL
cjel-3474	607	1	third	ORDINAL
cjel-3474	608	1	eight	CARDINAL
cjel-3474	608	2	listed.96	PERSON
cjel-3474	609	1	eleven	CARDINAL
cjel-3474	611	1	fourth	ORDINAL
cjel-3474	612	1	93	CARDINAL
cjel-3474	616	1	1.170a-14(d)(3)(iii	CARDINAL
cjel-3474	616	2	2009	DATE
cjel-3474	617	1	95	CARDINAL
cjel-3474	619	1	96	CARDINAL
cjel-3474	622	1	2009	DATE
cjel-3474	623	1	97	CARDINAL
cjel-3474	626	1	2009	DATE
cjel-3474	627	1	98	CARDINAL
cjel-3474	630	1	1.170a-14(d)(4)(iii)(a	DATE
cjel-3474	630	2	2009	DATE
cjel-3474	631	1	99	CARDINAL
cjel-3474	632	1	100	CARDINAL
cjel-3474	635	1	2009	DATE
cjel-3474	636	1	101	CARDINAL
cjel-3474	637	1	170(h)(4)(a)(iv	CARDINAL
cjel-3474	638	1	102	CARDINAL
cjel-3474	639	1	170(h)(4)(c	CARDINAL
cjel-3474	640	1	103	CARDINAL
cjel-3474	643	1	2009	DATE
cjel-3474	644	1	2012	DATE
cjel-3474	644	2	25	CARDINAL
cjel-3474	646	1	104	CARDINAL
cjel-3474	650	1	14	CARDINAL
cjel-3474	650	2	286	CARDINAL
cjel-3474	650	3	supra	PERSON
cjel-3474	650	4	14	CARDINAL
cjel-3474	650	5	1068–69	CARDINAL
cjel-3474	651	1	105	CARDINAL
cjel-3474	653	1	14	CARDINAL
cjel-3474	653	2	286	CARDINAL
cjel-3474	654	1	irs	ORG
cjel-3474	654	2	supra	PERSON
cjel-3474	654	3	14	CARDINAL
cjel-3474	654	4	42	DATE
cjel-3474	654	5	supra	PERSON
cjel-3474	654	6	14	CARDINAL
cjel-3474	654	7	1067	CARDINAL
cjel-3474	654	8	mclaughlin	PERSON
cjel-3474	654	9	supra	PERSON
cjel-3474	654	10	2	CARDINAL
cjel-3474	654	11	52	DATE
cjel-3474	663	1	109th	NORP
cjel-3474	663	2	supra	PERSON
cjel-3474	663	3	57	CARDINAL
cjel-3474	663	4	1152	DATE
cjel-3474	665	1	oct. 30, 2011	DATE
cjel-3474	666	1	26	CARDINAL
cjel-3474	668	1	37:1	CARDINAL
cjel-3474	668	2	section 501(c)(3	LAW
cjel-3474	668	3	section 501(c)(3	LAW
cjel-3474	669	1	4	CARDINAL
cjel-3474	671	1	106	CARDINAL
cjel-3474	674	1	107	CARDINAL
cjel-3474	685	1	170(f)(12	CARDINAL
cjel-3474	685	2	170(f)(15)–(16	CARDINAL
cjel-3474	688	1	congress	ORG
cjel-3474	692	1	ii.a.	DATE
cjel-3474	693	1	2012	DATE
cjel-3474	693	2	27	CARDINAL
cjel-3474	694	1	”108	ORG
cjel-3474	701	1	108	CARDINAL
cjel-3474	701	2	amanda sauer	PERSON
cjel-3474	701	3	2 (2002	DATE
cjel-3474	702	1	109	CARDINAL
cjel-3474	704	1	4	CARDINAL
cjel-3474	704	2	111	CARDINAL
cjel-3474	707	1	5	CARDINAL
cjel-3474	707	2	113	CARDINAL
cjel-3474	708	1	one	CARDINAL
cjel-3474	708	2	new york city	GPE
cjel-3474	708	3	$1.8 billion	MONEY
cjel-3474	708	4	80,000 acres	QUANTITY
cjel-3474	708	5	$8 billion	MONEY
cjel-3474	708	6	$300 million	MONEY
cjel-3474	709	1	114	CARDINAL
cjel-3474	714	1	supra	PERSON
cjel-3474	714	2	14	CARDINAL
cjel-3474	714	3	1064	CARDINAL
cjel-3474	714	4	65	CARDINAL
cjel-3474	714	5	c. timothy lindstrom	PERSON
cjel-3474	714	6	9	CARDINAL
cjel-3474	715	1	l. rev	PERSON
cjel-3474	715	2	397	CARDINAL
cjel-3474	715	3	401	CARDINAL
cjel-3474	715	4	409–10	CARDINAL
cjel-3474	715	5	2009	DATE
cjel-3474	716	1	irs	ORG
cjel-3474	717	1	nancy a. mclaughlin &	PERSON
cjel-3474	717	2	w. william weeks	PERSON
cjel-3474	717	3	hicks v. dowd	PERSON
cjel-3474	717	4	28	CARDINAL
cjel-3474	719	1	37:1	CARDINAL
cjel-3474	720	1	5	CARDINAL
cjel-3474	720	2	100	MONEY
cjel-3474	720	3	75	MONEY
cjel-3474	723	1	one	CARDINAL
cjel-3474	723	2	four	CARDINAL
cjel-3474	726	1	10	CARDINAL
cjel-3474	726	2	l. rev	PERSON
cjel-3474	726	3	73, 95–96	DATE
cjel-3474	727	1	2010	DATE
cjel-3474	728	1	207	CARDINAL
cjel-3474	730	1	evelyn brody &	PERSON
cjel-3474	730	2	john tyler	PERSON
cjel-3474	730	3	2009	DATE
cjel-3474	732	1	irs	ORG
cjel-3474	732	2	irs	ORG
cjel-3474	733	1	james j. fishman	PERSON
cjel-3474	733	2	irs	ORG
cjel-3474	733	3	29	CARDINAL
cjel-3474	734	1	545	CARDINAL
cjel-3474	734	2	549–57	DATE
cjel-3474	734	3	2010	DATE
cjel-3474	735	1	115	CARDINAL
cjel-3474	736	1	181	CARDINAL
cjel-3474	737	1	116	CARDINAL
cjel-3474	738	1	supra	PERSON
cjel-3474	738	2	86	CARDINAL
cjel-3474	739	1	2012	DATE
cjel-3474	739	2	29	CARDINAL
cjel-3474	747	1	first	ORDINAL
cjel-3474	750	1	a.	PERSON
cjel-3474	753	1	30	CARDINAL
cjel-3474	753	2	columbia journal of environmental	ORG
cjel-3474	755	1	37:1	CARDINAL
cjel-3474	755	2	irs	ORG
cjel-3474	755	3	1969	DATE
cjel-3474	755	4	congress	ORG
cjel-3474	757	1	1976	DATE
cjel-3474	757	2	congress	ORG
cjel-3474	757	3	1979	DATE
cjel-3474	757	4	congress	ORG
cjel-3474	757	5	daniel halperin	PERSON
cjel-3474	758	1	117	CARDINAL
cjel-3474	759	1	supra	PERSON
cjel-3474	759	2	14	CARDINAL
cjel-3474	759	3	1052	CARDINAL
cjel-3474	761	1	nat’l	LANGUAGE
cjel-3474	761	2	1981	DATE
cjel-3474	762	1	118	CARDINAL
cjel-3474	765	1	64	CARDINAL
cjel-3474	765	2	1964-2	DATE
cjel-3474	765	3	62	CARDINAL
cjel-3474	766	1	119	CARDINAL
cjel-3474	768	1	120	CARDINAL
cjel-3474	768	2	1969	DATE
cjel-3474	770	1	91-172	CARDINAL
cjel-3474	770	2	201	CARDINAL
cjel-3474	770	3	83	CARDINAL
cjel-3474	771	1	487	CARDINAL
cjel-3474	771	2	556	CARDINAL
cjel-3474	771	3	121	CARDINAL
cjel-3474	774	1	91	CARDINAL
cjel-3474	774	2	18	CARDINAL
cjel-3474	774	3	1969	DATE
cjel-3474	775	1	122	CARDINAL
cjel-3474	776	1	the united states	GPE
cjel-3474	778	1	94	CARDINAL
cjel-3474	778	2	214	CARDINAL
cjel-3474	778	3	90	CARDINAL
cjel-3474	779	1	1520	CARDINAL
cjel-3474	779	2	1549	CARDINAL
cjel-3474	779	3	1976	DATE
cjel-3474	780	1	2012	DATE
cjel-3474	780	2	31	CARDINAL
cjel-3474	780	3	congress	ORG
cjel-3474	780	4	1980	DATE
cjel-3474	780	5	1	CARDINAL
cjel-3474	782	1	100	MONEY
cjel-3474	782	2	100	MONEY
cjel-3474	782	3	100	MONEY
cjel-3474	782	4	100.128	MONEY
cjel-3474	783	1	123	CARDINAL
cjel-3474	784	1	3874	CARDINAL
cjel-3474	784	2	4103	DATE
cjel-3474	784	3	4503	CARDINAL
cjel-3474	784	4	4611	DATE
cjel-3474	784	5	4634	DATE
cjel-3474	784	6	4968	DATE
cjel-3474	786	1	96th	ORDINAL
cjel-3474	787	1	12 (1979	DATE
cjel-3474	787	2	daniel i. halperin	PERSON
cjel-3474	787	3	supra	PERSON
cjel-3474	787	4	14	CARDINAL
cjel-3474	787	5	31–32	DATE
cjel-3474	787	6	1979	DATE
cjel-3474	788	1	124	CARDINAL
cjel-3474	791	1	96-541	CARDINAL
cjel-3474	791	2	94	CARDINAL
cjel-3474	792	1	3204	DATE
cjel-3474	792	2	3206–08	CARDINAL
cjel-3474	792	3	1980	DATE
cjel-3474	795	1	2006	DATE
cjel-3474	796	1	mclaughlin	PERSON
cjel-3474	796	2	supra	PERSON
cjel-3474	796	3	2	CARDINAL
cjel-3474	796	4	10–17	CARDINAL
cjel-3474	797	1	14	CARDINAL
cjel-3474	797	2	125	CARDINAL
cjel-3474	798	1	treasury	ORG
cjel-3474	801	1	2009	DATE
cjel-3474	802	1	126	CARDINAL
cjel-3474	803	1	51–54	CARDINAL
cjel-3474	803	2	127	CARDINAL
cjel-3474	805	1	170	CARDINAL
cjel-3474	805	2	128	CARDINAL
cjel-3474	807	1	d.	NORP
cjel-3474	807	2	supra	PERSON
cjel-3474	808	1	32	CARDINAL
cjel-3474	808	2	columbia	ORG
cjel-3474	810	1	37:1	CARDINAL
cjel-3474	814	1	100%	PERCENT
cjel-3474	814	2	129	CARDINAL
cjel-3474	815	1	congress	ORG
cjel-3474	817	1	miranda perry fleischer	PERSON
cjel-3474	817	2	87	CARDINAL
cjel-3474	818	1	l. rev	PERSON
cjel-3474	818	2	505	CARDINAL
cjel-3474	818	3	517	CARDINAL
cjel-3474	818	4	2010	DATE
cjel-3474	818	5	john simon	PERSON
cjel-3474	818	6	harvey dale	PERSON
cjel-3474	818	7	laura	PERSON
cjel-3474	818	8	267	CARDINAL
cjel-3474	818	9	274–75	CARDINAL
cjel-3474	818	10	walter w. powell & richard steinberg eds.	PERSON
cjel-3474	818	11	2006	DATE
cjel-3474	818	12	james j. fishman & stephen schwarz	PERSON
cjel-3474	818	13	652–53	CARDINAL
cjel-3474	818	14	2d	DATE
cjel-3474	818	15	congress	ORG
cjel-3474	821	1	63(d	CARDINAL
cjel-3474	823	1	simon et al.	PERSON
cjel-3474	823	2	supra	PERSON
cjel-3474	823	3	273–74	CARDINAL
cjel-3474	823	4	william d. andrews	PERSON
cjel-3474	823	5	86	CARDINAL
cjel-3474	824	1	l. rev	PERSON
cjel-3474	824	2	309	CARDINAL
cjel-3474	824	3	313	CARDINAL
cjel-3474	824	4	1972	DATE
cjel-3474	828	1	andrews	PERSON
cjel-3474	828	2	supra	PERSON
cjel-3474	828	3	372	CARDINAL
cjel-3474	828	4	130	CARDINAL
cjel-3474	830	1	100	MONEY
cjel-3474	830	2	thirty-five percent	PERCENT
cjel-3474	830	3	35	MONEY
cjel-3474	830	4	100	CARDINAL
cjel-3474	830	5	0.35	CARDINAL
cjel-3474	830	6	100	MONEY
cjel-3474	830	7	the twenty-eight	DATE
cjel-3474	830	8	28	MONEY
cjel-3474	830	9	100	CARDINAL
cjel-3474	830	10	0.28	CARDINAL
cjel-3474	835	1	131	CARDINAL
cjel-3474	836	1	181	CARDINAL
cjel-3474	837	1	132	CARDINAL
cjel-3474	838	1	14	CARDINAL
cjel-3474	838	2	40	DATE
cjel-3474	838	3	2012	DATE
cjel-3474	838	4	33	CARDINAL
cjel-3474	844	1	one	CARDINAL
cjel-3474	851	1	halperin	PERSON
cjel-3474	852	1	38	DATE
cjel-3474	853	1	133	CARDINAL
cjel-3474	857	1	134	CARDINAL
cjel-3474	861	1	2009	DATE
cjel-3474	862	1	135	CARDINAL
cjel-3474	863	1	supra	PERSON
cjel-3474	863	2	41–44	CARDINAL
cjel-3474	864	1	136	CARDINAL
cjel-3474	865	1	supra	PERSON
cjel-3474	866	1	34	CARDINAL
cjel-3474	866	2	columbia	ORG
cjel-3474	868	1	37:1	CARDINAL
cjel-3474	868	2	2	CARDINAL
cjel-3474	873	1	josh eagle	PERSON
cjel-3474	873	2	eagle	ORG
cjel-3474	873	3	137	CARDINAL
cjel-3474	874	1	supra	PERSON
cjel-3474	875	1	138	CARDINAL
cjel-3474	875	2	eagle	ORG
cjel-3474	875	3	14	CARDINAL
cjel-3474	875	4	75–77	CARDINAL
cjel-3474	876	1	139	CARDINAL
cjel-3474	877	1	140	CARDINAL
cjel-3474	879	1	74–75	CARDINAL
cjel-3474	883	1	2012	DATE
cjel-3474	883	2	35	CARDINAL
cjel-3474	887	1	irs	ORG
cjel-3474	887	2	141	CARDINAL
cjel-3474	889	1	congress	ORG
cjel-3474	890	1	congress	ORG
cjel-3474	890	2	one	CARDINAL
cjel-3474	892	1	american	NORP
cjel-3474	892	2	2004	DATE
cjel-3474	894	1	108	CARDINAL
cjel-3474	894	2	884	CARDINAL
cjel-3474	894	3	118	CARDINAL
cjel-3474	895	1	1418	CARDINAL
cjel-3474	896	1	2010	DATE
cjel-3474	898	1	congress	ORG
cjel-3474	900	1	2006	DATE
cjel-3474	902	1	14	CARDINAL
cjel-3474	902	2	39–40	CARDINAL
cjel-3474	903	1	142	CARDINAL
cjel-3474	907	1	14	CARDINAL
cjel-3474	908	1	143	CARDINAL
cjel-3474	911	1	144	CARDINAL
cjel-3474	912	1	mclaughlin	PERSON
cjel-3474	912	2	supra	PERSON
cjel-3474	912	3	2	CARDINAL
cjel-3474	912	4	76	DATE
cjel-3474	912	5	36	CARDINAL
cjel-3474	912	6	columbia	ORG
cjel-3474	914	1	37:1	CARDINAL
cjel-3474	914	2	irs	ORG
cjel-3474	916	1	irs	ORG
cjel-3474	921	1	irs	ORG
cjel-3474	921	2	1987	DATE
cjel-3474	921	3	51–54	CARDINAL
cjel-3474	921	4	145	CARDINAL
cjel-3474	923	1	u.s. dep’t	GPE
cjel-3474	923	2	2007	DATE
cjel-3474	923	3	u.s. dep’t	GPE
cjel-3474	923	4	2009	DATE
cjel-3474	923	5	2007	DATE
cjel-3474	924	1	146	CARDINAL
cjel-3474	925	1	irs	ORG
cjel-3474	927	1	supra	PERSON
cjel-3474	927	2	42	CARDINAL
cjel-3474	927	3	554	CARDINAL
cjel-3474	927	4	2009	DATE
cjel-3474	927	5	zero	CARDINAL
cjel-3474	928	1	147	CARDINAL
cjel-3474	930	1	148	CARDINAL
cjel-3474	930	2	eagle	ORG
cjel-3474	930	3	14	CARDINAL
cjel-3474	930	4	47	DATE
cjel-3474	930	5	2012	DATE
cjel-3474	930	6	37	CARDINAL
cjel-3474	931	1	3	CARDINAL
cjel-3474	936	1	one	CARDINAL
cjel-3474	939	1	first	ORDINAL
cjel-3474	943	1	149	CARDINAL
cjel-3474	944	1	supra	PERSON
cjel-3474	944	2	150	CARDINAL
cjel-3474	944	3	accord halperin	PERSON
cjel-3474	944	4	supra	PERSON
cjel-3474	944	5	14	CARDINAL
cjel-3474	944	6	41	DATE
cjel-3474	945	1	151	CARDINAL
cjel-3474	947	1	supra	PERSON
cjel-3474	949	1	152	CARDINAL
cjel-3474	950	1	mclaughlin	PERSON
cjel-3474	950	2	supra	PERSON
cjel-3474	950	3	2	CARDINAL
cjel-3474	950	4	68–69	CARDINAL
cjel-3474	951	1	38	CARDINAL
cjel-3474	953	1	37:1	CARDINAL
cjel-3474	955	1	4	CARDINAL
cjel-3474	956	1	one	CARDINAL
cjel-3474	966	1	153	CARDINAL
cjel-3474	967	1	supra	PERSON
cjel-3474	967	2	40	CARDINAL
cjel-3474	968	1	2012	DATE
cjel-3474	968	2	39	CARDINAL
cjel-3474	970	1	irs	ORG
cjel-3474	975	1	154	CARDINAL
cjel-3474	976	1	irs	ORG
cjel-3474	977	1	irs	ORG
cjel-3474	979	1	gen.	PERSON
cjel-3474	980	1	200738013	DATE
cjel-3474	980	2	aug. 9, 2007	DATE
cjel-3474	980	3	55	CARDINAL
cjel-3474	980	4	24–25	CARDINAL
cjel-3474	981	1	155	CARDINAL
cjel-3474	982	1	one	CARDINAL
cjel-3474	985	1	156	CARDINAL
cjel-3474	986	1	1001	DATE
cjel-3474	986	2	2006	DATE
cjel-3474	987	1	157	CARDINAL
cjel-3474	989	1	40	CARDINAL
cjel-3474	989	2	columbia journal of environmental	ORG
cjel-3474	991	1	37:1	CARDINAL
cjel-3474	993	1	disposition.159	PERSON
cjel-3474	1001	1	170(e)(1)(a	CARDINAL
cjel-3474	1003	1	170(e)(b)(i	CARDINAL
cjel-3474	1004	1	158	CARDINAL
cjel-3474	1008	1	159	CARDINAL
cjel-3474	1009	1	1001	DATE
cjel-3474	1011	1	1.170a-14(h)(3)(iii	CARDINAL
cjel-3474	1011	2	2009	DATE
cjel-3474	1012	1	2012	DATE
cjel-3474	1012	2	41	CARDINAL
cjel-3474	1022	1	one	CARDINAL
cjel-3474	1022	2	160	CARDINAL
cjel-3474	1027	1	161	CARDINAL
cjel-3474	1028	1	14	CARDINAL
cjel-3474	1028	2	47	DATE
cjel-3474	1028	3	annually	DATE
cjel-3474	1028	4	irs	ORG
cjel-3474	1029	1	162	CARDINAL
cjel-3474	1030	1	charles t. clotfelter	PERSON
cjel-3474	1030	2	285	CARDINAL
cjel-3474	1030	3	1985	DATE
cjel-3474	1030	4	mclaughlin	GPE
cjel-3474	1030	5	supra	PERSON
cjel-3474	1030	6	2	CARDINAL
cjel-3474	1030	7	29–35	CARDINAL
cjel-3474	1031	1	42	CARDINAL
cjel-3474	1033	1	37:1	CARDINAL
cjel-3474	1038	1	congress	ORG
cjel-3474	1038	2	1976	DATE
cjel-3474	1038	3	1980	DATE
cjel-3474	1039	1	163	CARDINAL
cjel-3474	1040	1	63(d	CARDINAL
cjel-3474	1041	1	164	CARDINAL
cjel-3474	1042	1	1999–2000	CARDINAL
cjel-3474	1042	2	http://	CARDINAL
cjel-3474	1042	3	nov. 11, 2011	DATE
cjel-3474	1042	4	supra	PERSON
cjel-3474	1042	5	162	CARDINAL
cjel-3474	1042	6	285–86	CARDINAL
cjel-3474	1042	7	165	CARDINAL
cjel-3474	1043	1	supra	PERSON
cjel-3474	1043	2	162	CARDINAL
cjel-3474	1043	3	285–86	CARDINAL
cjel-3474	1043	4	166	CARDINAL
cjel-3474	1044	1	one	CARDINAL
cjel-3474	1044	2	brian h. genn	PERSON
cjel-3474	1044	3	61	CARDINAL
cjel-3474	1044	4	549	CARDINAL
cjel-3474	1044	5	2008	DATE
cjel-3474	1045	1	167	CARDINAL
cjel-3474	1046	1	andrews	PERSON
cjel-3474	1046	2	supra	PERSON
cjel-3474	1046	3	129	CARDINAL
cjel-3474	1046	4	313	CARDINAL
cjel-3474	1046	5	168	CARDINAL
cjel-3474	1047	1	supra	PERSON
cjel-3474	1047	2	ii.a	DATE
cjel-3474	1047	3	169	CARDINAL
cjel-3474	1049	1	262	CARDINAL
cjel-3474	1049	2	2006	DATE
cjel-3474	1050	1	2012	DATE
cjel-3474	1050	2	43	CARDINAL
cjel-3474	1054	1	170	CARDINAL
cjel-3474	1056	1	turner v. comm’r	PERSON
cjel-3474	1056	2	126	CARDINAL
cjel-3474	1056	3	299	CARDINAL
cjel-3474	1056	4	2006	DATE
cjel-3474	1056	5	124	CARDINAL
cjel-3474	1056	6	258	CARDINAL
cjel-3474	1056	7	471	CARDINAL
cjel-3474	1056	8	698	CARDINAL
cjel-3474	1056	9	6th	ORDINAL
cjel-3474	1056	10	2006	DATE
cjel-3474	1057	1	14	CARDINAL
cjel-3474	1057	2	284	CARDINAL
cjel-3474	1058	1	171	CARDINAL
cjel-3474	1059	1	eagle	ORG
cjel-3474	1059	2	14	CARDINAL
cjel-3474	1059	3	79	CARDINAL
cjel-3474	1060	1	172	CARDINAL
cjel-3474	1062	1	sarah b. lawsky	PERSON
cjel-3474	1062	2	64	CARDINAL
cjel-3474	1062	3	37,	PERCENT
cjel-3474	1062	4	56–61	DATE
cjel-3474	1062	5	2010	DATE
cjel-3474	1063	1	173	CARDINAL
cjel-3474	1064	1	14	CARDINAL
cjel-3474	1064	2	285	CARDINAL
cjel-3474	1065	1	174	CARDINAL
cjel-3474	1067	1	ottawa silica co.	ORG
cjel-3474	1067	2	united states	GPE
cjel-3474	1067	3	699	CARDINAL
cjel-3474	1067	4	1124	DATE
cjel-3474	1067	5	1131–32	CARDINAL
cjel-3474	1067	6	fed	ORG
cjel-3474	1067	7	cir. 1983	ORG
cjel-3474	1068	1	92-49	CARDINAL
cjel-3474	1068	2	1992	DATE
cjel-3474	1068	3	26	CARDINAL
cjel-3474	1068	4	18	CARDINAL
cjel-3474	1070	1	67	CARDINAL
cjel-3474	1070	2	1967-2	DATE
cjel-3474	1074	1	2009	DATE
cjel-3474	1079	1	44	CARDINAL
cjel-3474	1079	2	columbia journal of environmental	ORG
cjel-3474	1081	1	37:1	CARDINAL
cjel-3474	1082	1	175	CARDINAL
cjel-3474	1083	1	one	CARDINAL
cjel-3474	1087	1	14	CARDINAL
cjel-3474	1087	2	285	CARDINAL
cjel-3474	1087	3	176	CARDINAL
cjel-3474	1090	1	177	CARDINAL
cjel-3474	1092	1	178	CARDINAL
cjel-3474	1093	1	eagle	ORG
cjel-3474	1093	2	14	CARDINAL
cjel-3474	1093	3	89	CARDINAL
cjel-3474	1093	4	mclaughlin	GPE
cjel-3474	1093	5	supra	PERSON
cjel-3474	1093	6	2	CARDINAL
cjel-3474	1093	7	100	CARDINAL
cjel-3474	1093	8	179	CARDINAL
cjel-3474	1094	1	mclaughlin	ORG
cjel-3474	1094	2	supra	PERSON
cjel-3474	1094	3	2	CARDINAL
cjel-3474	1094	4	99	CARDINAL
cjel-3474	1094	5	180	CARDINAL
cjel-3474	1095	1	one year	DATE
cjel-3474	1095	2	five subsequent years	DATE
cjel-3474	1097	1	2006	DATE
cjel-3474	1098	1	2012	DATE
cjel-3474	1098	2	45	CARDINAL
cjel-3474	1104	1	worth.181	GPE
cjel-3474	1104	2	100,000	MONEY
cjel-3474	1104	3	150,000	MONEY
cjel-3474	1104	4	at least $50,000	MONEY
cjel-3474	1109	1	congress	ORG
cjel-3474	1110	1	2006	DATE
cjel-3474	1112	1	109-280	CARDINAL
cjel-3474	1112	2	1219(c)(1	CARDINAL
cjel-3474	1112	3	120	CARDINAL
cjel-3474	1113	1	1084–85	CARDINAL
cjel-3474	1114	1	170(f)(11)(e	CARDINAL
cjel-3474	1114	2	2009	DATE
cjel-3474	1116	1	181	CARDINAL
cjel-3474	1117	1	mclaughlin	ORG
cjel-3474	1117	2	supra	PERSON
cjel-3474	1117	3	2	CARDINAL
cjel-3474	1118	1	46	CARDINAL
cjel-3474	1120	1	37:1	CARDINAL
cjel-3474	1120	2	20,000,000	MONEY
cjel-3474	1120	3	150,000	MONEY
cjel-3474	1123	1	less than 100%	PERCENT
cjel-3474	1126	1	182	CARDINAL
cjel-3474	1128	1	twenty percent	PERCENT
cjel-3474	1128	2	two	CARDINAL
cjel-3474	1128	3	500,000	MONEY
cjel-3474	1128	4	thirty-five percent	PERCENT
cjel-3474	1129	1	one	CARDINAL
cjel-3474	1129	2	10,000	MONEY
cjel-3474	1130	1	one	CARDINAL
cjel-3474	1130	2	2,000	MONEY
cjel-3474	1130	3	3,500	MONEY
cjel-3474	1130	4	10,000	MONEY
cjel-3474	1132	1	two	CARDINAL
cjel-3474	1133	1	500,000	MONEY
cjel-3474	1133	2	one	CARDINAL
cjel-3474	1137	1	mark p. gergen	PERSON
cjel-3474	1137	2	74	CARDINAL
cjel-3474	1138	1	l. rev	PERSON
cjel-3474	1138	2	1393	CARDINAL
cjel-3474	1138	3	1396	DATE
cjel-3474	1138	4	1988	DATE
cjel-3474	1139	1	2012	DATE
cjel-3474	1139	2	47	CARDINAL
cjel-3474	1147	1	a.	PERSON
cjel-3474	1148	1	one	CARDINAL
cjel-3474	1150	1	183	CARDINAL
cjel-3474	1151	1	congress	ORG
cjel-3474	1151	2	23	CARDINAL
cjel-3474	1151	3	eagle	ORG
cjel-3474	1151	4	14	CARDINAL
cjel-3474	1151	5	86	CARDINAL
cjel-3474	1152	1	184	CARDINAL
cjel-3474	1153	1	14	CARDINAL
cjel-3474	1154	1	48	CARDINAL
cjel-3474	1156	1	37:1	CARDINAL
cjel-3474	1158	1	two	CARDINAL
cjel-3474	1163	1	185	CARDINAL
cjel-3474	1164	1	u.s. dep’t	GPE
cjel-3474	1165	1	forest serv.	ORG
cjel-3474	1165	2	2003	DATE
cjel-3474	1165	3	http://www.fs.fed.us/spf/coop/library/	CARDINAL
cjel-3474	1165	4	u.s. dep’t	GPE
cjel-3474	1166	1	forest serv.	ORG
cjel-3474	1166	2	http://www.fs.fed.us/spf/coop/programs/loa/aboutflp.shtml	GPE
cjel-3474	1166	3	feb. 6, 2008	DATE
cjel-3474	1166	4	u.s.	GPE
cjel-3474	1167	1	conservation serv.	ORG
cjel-3474	1167	2	u.s. dep’t	GPE
cjel-3474	1167	3	http://www.nrcs.usda.gov/wps/portal/nrcs/	ORG
cjel-3474	1167	4	dec. 16, 2011	DATE
cjel-3474	1168	1	186	CARDINAL
cjel-3474	1169	1	nancy a. mclaughlin	PERSON
cjel-3474	1169	2	38	CARDINAL
cjel-3474	1169	3	idaho l. rev	PERSON
cjel-3474	1169	4	453	CARDINAL
cjel-3474	1169	5	471	CARDINAL
cjel-3474	1169	6	2002	DATE
cjel-3474	1170	1	barton h. thompson	PERSON
cjel-3474	1170	2	jr.	PERSON
cjel-3474	1170	3	21 va	GPE
cjel-3474	1171	1	envtl	NORP
cjel-3474	1172	1	l.j. 245	PERSON
cjel-3474	1172	2	309–10	CARDINAL
cjel-3474	1172	3	2002	DATE
cjel-3474	1173	1	187	CARDINAL
cjel-3474	1174	1	2	CARDINAL
cjel-3474	1174	2	150–51	DATE
cjel-3474	1174	3	188	CARDINAL
cjel-3474	1175	1	mclaughlin	PERSON
cjel-3474	1175	2	supra	PERSON
cjel-3474	1175	3	2	CARDINAL
cjel-3474	1175	4	109	CARDINAL
cjel-3474	1175	5	2012	DATE
cjel-3474	1175	6	49	DATE
cjel-3474	1178	1	1	CARDINAL
cjel-3474	1179	1	2	CARDINAL
cjel-3474	1180	1	congress	ORG
cjel-3474	1180	2	zero	CARDINAL
cjel-3474	1181	1	one	CARDINAL
cjel-3474	1185	1	189	CARDINAL
cjel-3474	1186	1	170(h)(4	CARDINAL
cjel-3474	1186	2	2006	DATE
cjel-3474	1187	1	190	CARDINAL
cjel-3474	1188	1	julia lemense huff	ORG
cjel-3474	1188	2	11	CARDINAL
cjel-3474	1188	3	mo	GPE
cjel-3474	1188	4	envtl	NORP
cjel-3474	1189	1	l. & pol’y	ORG
cjel-3474	1189	2	138	CARDINAL
cjel-3474	1189	3	153–58	CARDINAL
cjel-3474	1189	4	2004	DATE
cjel-3474	1190	1	50	CARDINAL
cjel-3474	1190	2	columbia	ORG
cjel-3474	1191	1	37:1	CARDINAL
cjel-3474	1192	1	3	CARDINAL
cjel-3474	1194	1	1	CARDINAL
cjel-3474	1194	2	2	CARDINAL
cjel-3474	1194	3	3	CARDINAL
cjel-3474	1199	1	191	CARDINAL
cjel-3474	1200	1	south carolina	GPE
cjel-3474	1201	1	s.c.	GPE
cjel-3474	1202	1	12-6-3515(b)(1)(c	CARDINAL
cjel-3474	1202	2	2010	DATE
cjel-3474	1203	1	192	CARDINAL
cjel-3474	1205	1	193	CARDINAL
cjel-3474	1207	1	194	CARDINAL
cjel-3474	1208	1	170(h)(4)(a)(iii)(ii	CARDINAL
cjel-3474	1209	1	195	CARDINAL
cjel-3474	1211	1	mclaughlin & machlis	ORG
cjel-3474	1211	2	15	CARDINAL
cjel-3474	1211	3	1594	CARDINAL
cjel-3474	1215	1	2012	DATE
cjel-3474	1215	2	51	CARDINAL
cjel-3474	1220	1	one	CARDINAL
cjel-3474	1222	1	one	CARDINAL
cjel-3474	1225	1	196	CARDINAL
cjel-3474	1226	1	supra	PERSON
cjel-3474	1226	2	137–144	CARDINAL
cjel-3474	1227	1	197	CARDINAL
cjel-3474	1229	1	198	CARDINAL
cjel-3474	1230	1	bray	ORG
cjel-3474	1230	2	supra	PERSON
cjel-3474	1230	3	1	CARDINAL
cjel-3474	1230	4	152	CARDINAL
cjel-3474	1230	5	supra	PERSON
cjel-3474	1230	6	14	CARDINAL
cjel-3474	1230	7	1055	CARDINAL
cjel-3474	1231	1	199	CARDINAL
cjel-3474	1232	1	14	CARDINAL
cjel-3474	1232	2	10–11	CARDINAL
cjel-3474	1232	3	massachusetts	GPE
cjel-3474	1233	1	52	CARDINAL
cjel-3474	1235	1	37:1	CARDINAL
cjel-3474	1236	1	one	CARDINAL
cjel-3474	1237	1	4.	CARDINAL
cjel-3474	1237	2	one	CARDINAL
cjel-3474	1237	3	congress	ORG
cjel-3474	1239	1	200	CARDINAL
cjel-3474	1240	1	supra	PERSON
cjel-3474	1240	2	14	CARDINAL
cjel-3474	1240	3	1059–60	CARDINAL
cjel-3474	1240	4	mclaughlin	GPE
cjel-3474	1240	5	supra	PERSON
cjel-3474	1240	6	2	CARDINAL
cjel-3474	1240	7	64–65	CARDINAL
cjel-3474	1241	1	201	CARDINAL
cjel-3474	1242	1	mclaughlin	ORG
cjel-3474	1242	2	supra	PERSON
cjel-3474	1242	3	2	CARDINAL
cjel-3474	1242	4	106	CARDINAL
cjel-3474	1243	1	202	CARDINAL
cjel-3474	1244	1	bush	PERSON
cjel-3474	1246	1	109th	NORP
cjel-3474	1246	2	fiscal year 2006	DATE
cjel-3474	1246	3	239–41	CARDINAL
cjel-3474	1247	1	2005	DATE
cjel-3474	1248	1	203	CARDINAL
cjel-3474	1250	1	four	CARDINAL
cjel-3474	1251	1	lindstrom	PERSON
cjel-3474	1251	2	114	CARDINAL
cjel-3474	1251	3	404–06	DATE
cjel-3474	1251	4	mclaughlin & weeks	ORG
cjel-3474	1251	5	114	CARDINAL
cjel-3474	1251	6	81–85	CARDINAL
cjel-3474	1251	7	nancy a. mclaughlin & w. william weeks	ORG
cjel-3474	1251	8	9	CARDINAL
cjel-3474	1252	1	l. rev	PERSON
cjel-3474	1252	2	1	CARDINAL
cjel-3474	1252	3	33–36	CARDINAL
cjel-3474	1252	4	2009	DATE
cjel-3474	1252	5	c. timothy lindstrom	PERSON
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cjel-3474	1252	7	8	CARDINAL
cjel-3474	1253	1	l. rev	PERSON
cjel-3474	1253	2	25	CARDINAL
cjel-3474	1253	3	35	DATE
cjel-3474	1254	1	mclaughlin	PERSON
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cjel-3474	1255	2	14	CARDINAL
cjel-3474	1255	3	22–23	CARDINAL
cjel-3474	1255	4	2012	DATE
cjel-3474	1255	5	53	CARDINAL
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cjel-3474	1261	1	supra	PERSON
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cjel-3474	1261	3	1055	CARDINAL
cjel-3474	1262	1	206	CARDINAL
cjel-3474	1263	1	supra	PERSON
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cjel-3474	1263	7	744	CARDINAL
cjel-3474	1264	1	supra	PERSON
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cjel-3474	1264	3	143	CARDINAL
cjel-3474	1264	4	146	CARDINAL
cjel-3474	1264	5	51	CARDINAL
cjel-3474	1264	6	207	CARDINAL
cjel-3474	1265	1	nancy a. mclaughlin	PERSON
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cjel-3474	1266	1	envtl	NORP
cjel-3474	1267	1	l. rev	PERSON
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cjel-3474	1267	3	519–20	DATE
cjel-3474	1267	4	2005	DATE
cjel-3474	1268	1	208	CARDINAL
cjel-3474	1268	2	mclaughlin & machlis	ORG
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cjel-3474	1268	4	1594	DATE
cjel-3474	1269	1	209	CARDINAL
cjel-3474	1270	1	supra	PERSON
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cjel-3474	1270	3	1063–64	CARDINAL
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cjel-3474	1270	5	supra	PERSON
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cjel-3474	1270	7	744–45	CARDINAL
cjel-3474	1270	8	757–58	DATE
cjel-3474	1271	1	supra	PERSON
cjel-3474	1271	2	2	CARDINAL
cjel-3474	1271	3	152	CARDINAL
cjel-3474	1271	4	170	CARDINAL
cjel-3474	1272	1	210	CARDINAL
cjel-3474	1273	1	bray	ORG
cjel-3474	1273	2	supra	PERSON
cjel-3474	1273	3	1	CARDINAL
cjel-3474	1273	4	137–38	DATE
cjel-3474	1273	5	supra	PERSON
cjel-3474	1273	6	14	CARDINAL
cjel-3474	1273	7	1043	CARDINAL
cjel-3474	1273	8	1059	DATE
cjel-3474	1273	9	1064–65	DATE
cjel-3474	1274	1	54	CARDINAL
cjel-3474	1274	2	columbia journal of environmental	ORG
cjel-3474	1276	1	37:1	CARDINAL
cjel-3474	1282	1	211	CARDINAL
cjel-3474	1283	1	mclaughlin & machlis	ORG
cjel-3474	1283	2	15	CARDINAL
cjel-3474	1283	3	1579–82	CARDINAL
cjel-3474	1284	1	richard b. collins	PERSON
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cjel-3474	1285	1	u. l. rev	PERSON
cjel-3474	1285	2	1103	DATE
cjel-3474	1285	3	1103–04 (1996	DATE
cjel-3474	1287	1	212	CARDINAL
cjel-3474	1287	2	paul goldstein & barton h. thompson	ORG
cjel-3474	1287	3	jr.	PERSON
cjel-3474	1287	4	228–31	CARDINAL
cjel-3474	1287	5	2006	DATE
cjel-3474	1288	1	213	CARDINAL
cjel-3474	1289	1	john c. gray	PERSON
cjel-3474	1289	2	201	CARDINAL
cjel-3474	1289	3	4th	ORDINAL
cjel-3474	1289	4	1942	DATE
cjel-3474	1291	1	third	ORDINAL
cjel-3474	1292	1	3.3 cmt	QUANTITY
cjel-3474	1293	1	2000	DATE
cjel-3474	1294	1	214	CARDINAL
cjel-3474	1295	1	2	CARDINAL
cjel-3474	1295	2	bray	ORG
cjel-3474	1295	3	supra	PERSON
cjel-3474	1295	4	1	CARDINAL
cjel-3474	1295	5	144	CARDINAL
cjel-3474	1296	1	215	CARDINAL
cjel-3474	1296	2	14	CARDINAL
cjel-3474	1296	3	23	DATE
cjel-3474	1299	1	bray	ORG
cjel-3474	1299	2	supra	PERSON
cjel-3474	1299	3	1	CARDINAL
cjel-3474	1299	4	138	CARDINAL
cjel-3474	1299	5	james l. olmsted	PERSON
cjel-3474	1299	6	30	CARDINAL
cjel-3474	1300	1	l. &	ORG
cjel-3474	1300	2	j. 39	PERSON
cjel-3474	1300	3	46–47	CARDINAL
cjel-3474	1300	4	2006	DATE
cjel-3474	1302	1	2	CARDINAL
cjel-3474	1302	2	155–61	DATE
cjel-3474	1303	1	2012	DATE
cjel-3474	1303	2	55	CARDINAL
cjel-3474	1306	1	section 501(c)(3	LAW
cjel-3474	1306	2	annual	DATE
cjel-3474	1307	1	one	CARDINAL
cjel-3474	1309	1	required.222	GPE
cjel-3474	1313	1	susan n. gary	PERSON
cjel-3474	1313	2	85	CARDINAL
cjel-3474	1313	3	l. rev	PERSON
cjel-3474	1313	4	977	CARDINAL
cjel-3474	1313	5	1037–38	DATE
cjel-3474	1313	6	2010	DATE
cjel-3474	1313	7	nancy a. mclaughlin & benjamin machlis	PERSON
cjel-3474	1313	8	july	DATE
cjel-3474	1313	9	aug. 2009	DATE
cjel-3474	1313	10	52	DATE
cjel-3474	1313	11	56	DATE
cjel-3474	1314	1	217	CARDINAL
cjel-3474	1315	1	2006	DATE
cjel-3474	1316	1	218	CARDINAL
cjel-3474	1317	1	6033	DATE
cjel-3474	1318	1	219	CARDINAL
cjel-3474	1321	1	1.170a-14(c)(1	CARDINAL
cjel-3474	1321	2	2009	DATE
cjel-3474	1322	1	220	CARDINAL
cjel-3474	1324	1	14	CARDINAL
cjel-3474	1324	2	36	CARDINAL
cjel-3474	1324	3	222	CARDINAL
cjel-3474	1325	1	223	CARDINAL
cjel-3474	1326	1	63	CARDINAL
cjel-3474	1326	2	14-15	CARDINAL
cjel-3474	1326	3	135	CARDINAL
cjel-3474	1326	4	september 2011	DATE
cjel-3474	1326	5	fifty percent	PERCENT
cjel-3474	1326	6	thirty-eight percent	PERCENT
cjel-3474	1326	7	106	CARDINAL
cjel-3474	1327	1	56	CARDINAL
cjel-3474	1327	2	columbia journal of environmental	ORG
cjel-3474	1329	1	37:1	CARDINAL
cjel-3474	1331	1	5	CARDINAL
cjel-3474	1335	1	224	CARDINAL
cjel-3474	1336	1	section 501(c)(3	LAW
cjel-3474	1337	1	2005	DATE
cjel-3474	1337	2	the senate finance committee	ORG
cjel-3474	1339	1	109th	NORP
cjel-3474	1339	2	10 (2005	DATE
cjel-3474	1341	1	55	CARDINAL
cjel-3474	1341	2	66	DATE
cjel-3474	1343	1	10	CARDINAL
cjel-3474	1343	2	supra	PERSON
cjel-3474	1343	3	14	CARDINAL
cjel-3474	1343	4	37	DATE
cjel-3474	1344	1	225	CARDINAL
cjel-3474	1345	1	halperin	PERSON
cjel-3474	1346	1	halperin	PERSON
cjel-3474	1346	2	14	CARDINAL
cjel-3474	1346	3	37	DATE
cjel-3474	1346	4	226	CARDINAL
cjel-3474	1348	1	2012	DATE
cjel-3474	1348	2	57	CARDINAL
cjel-3474	1351	1	one	CARDINAL
cjel-3474	1352	1	one	CARDINAL
cjel-3474	1356	1	227	CARDINAL
cjel-3474	1357	1	195	CARDINAL
cjel-3474	1358	1	228	CARDINAL
cjel-3474	1361	1	229	CARDINAL
cjel-3474	1364	1	45 (2006	DATE
cjel-3474	1365	1	irs	ORG
cjel-3474	1366	1	14	CARDINAL
cjel-3474	1367	1	58	CARDINAL
cjel-3474	1369	1	37:1	CARDINAL
cjel-3474	1372	1	irs	ORG
cjel-3474	1375	1	230	CARDINAL
cjel-3474	1377	1	231	CARDINAL
cjel-3474	1378	1	990	CARDINAL
cjel-3474	1379	1	232	CARDINAL
cjel-3474	1381	1	233	CARDINAL
cjel-3474	1384	1	234	CARDINAL
cjel-3474	1386	1	990	ORG
cjel-3474	1389	1	halperin	PERSON
cjel-3474	1390	1	halperin	PERSON
cjel-3474	1390	2	2012	DATE
cjel-3474	1390	3	59	CARDINAL
cjel-3474	1391	1	up to fifteen years	DATE
cjel-3474	1391	2	irs	ORG
cjel-3474	1391	3	6	CARDINAL
cjel-3474	1395	1	congress	ORG
cjel-3474	1397	1	14	CARDINAL
cjel-3474	1397	2	42	CARDINAL
cjel-3474	1397	3	235	CARDINAL
cjel-3474	1399	1	supra	PERSON
cjel-3474	1399	2	96–100	CARDINAL
cjel-3474	1401	1	236	CARDINAL
cjel-3474	1403	1	william m. silberstein	PERSON
cjel-3474	1403	2	ali-aba	PERSON
cjel-3474	1403	3	2005	DATE
cjel-3474	1403	4	nov. 16, 2011	DATE
cjel-3474	1404	1	60	CARDINAL
cjel-3474	1404	2	columbia	ORG
cjel-3474	1406	1	37:1	CARDINAL
cjel-3474	1418	1	second	ORDINAL
cjel-3474	1421	1	2012	DATE
cjel-3474	1421	2	61	CARDINAL
cjel-3474	1423	1	shoul	GPE