id	sid	eid	entity	type
cjel-4074	1	1	1976	DATE
cjel-4074	1	2	i. introduction	PERSON
cjel-4074	1	3	the tax reform act of	LAW
cjel-4074	1	4	1976	DATE
cjel-4074	1	5	section 2124 of the tra	LAW
cjel-4074	2	1	ten year	DATE
cjel-4074	3	1	4 1	CARDINAL
cjel-4074	3	2	1976	DATE
cjel-4074	5	1	94	CARDINAL
cjel-4074	5	2	2124	CARDINAL
cjel-4074	5	3	90	CARDINAL
cjel-4074	6	1	1916	DATE
cjel-4074	6	2	1976	DATE
cjel-4074	7	1	2	CARDINAL
cjel-4074	7	2	n.y. times	ORG
cjel-4074	7	3	jan. 2, 1977	DATE
cjel-4074	7	4	1	CARDINAL
cjel-4074	7	5	d.	NORP
cjel-4074	7	6	oct. 27, 1976	DATE
cjel-4074	7	7	40	CARDINAL
cjel-4074	7	8	2. 3	CARDINAL
cjel-4074	8	1	j. glen beall	PERSON
cjel-4074	8	2	section 2 12	LAW
cjel-4074	9	1	congress	ORG
cjel-4074	10	1	september 1976	DATE
cjel-4074	10	2	3	CARDINAL
cjel-4074	10	3	4	CARDINAL
cjel-4074	10	4	section 2124	LAW
cjel-4074	10	5	first	ORDINAL
cjel-4074	10	6	as early as 1966	DATE
cjel-4074	11	1	209	CARDINAL
cjel-4074	11	2	1966	DATE
cjel-4074	11	3	the united states	GPE
cjel-4074	13	1	first	ORDINAL
cjel-4074	13	2	congress	ORG
cjel-4074	13	3	john byrnes	PERSON
cjel-4074	13	4	1972	DATE
cjel-4074	13	5	14669	DATE
cjel-4074	13	6	92d	CARDINAL
cjel-4074	14	1	2d	DATE
cjel-4074	15	1	1972	DATE
cjel-4074	16	1	1973	DATE
cjel-4074	16	2	5584	DATE
cjel-4074	16	3	93d	CARDINAL
cjel-4074	16	4	1st	ORDINAL
cjel-4074	17	1	1973	DATE
cjel-4074	17	2	1975	DATE
cjel-4074	17	3	94th	LAW
cjel-4074	17	4	1st	ORDINAL
cjel-4074	18	1	1975	DATE
cjel-4074	18	2	barber conable	PERSON
cjel-4074	19	1	beall	PERSON
cjel-4074	19	2	222	CARDINAL
cjel-4074	19	3	4	CARDINAL
cjel-4074	19	4	221	CARDINAL
cjel-4074	19	5	three	CARDINAL
cjel-4074	19	6	1	CARDINAL
cjel-4074	19	7	2	CARDINAL
cjel-4074	19	8	3	CARDINAL
cjel-4074	20	1	section 2124	LAW
cjel-4074	22	1	1977	DATE
cjel-4074	22	2	congress	ORG
cjel-4074	22	3	5	CARDINAL
cjel-4074	28	1	1973	DATE
cjel-4074	28	2	93d	CARDINAL
cjel-4074	28	3	1st	ORDINAL
cjel-4074	29	1	1973	DATE
cjel-4074	29	2	1975	DATE
cjel-4074	29	3	s. 667	PERSON
cjel-4074	29	4	94th	LAW
cjel-4074	29	5	1st	ORDINAL
cjel-4074	30	1	1975	DATE
cjel-4074	31	1	s. 667	PERSON
cjel-4074	31	2	section 2124 of the tra. 5	LAW
cjel-4074	31	3	6715	DATE
cjel-4074	31	4	95th cong.	ORG
cjel-4074	33	1	1977	DATE
cjel-4074	34	1	1978	DATE
cjel-4074	34	2	the tax reform act	LAW
cjel-4074	34	3	1976	DATE
cjel-4074	34	4	section 2124	LAW
cjel-4074	34	5	1	CARDINAL
cjel-4074	35	1	mid-1960	DATE
cjel-4074	35	2	6	CARDINAL
cjel-4074	35	3	the next decade	DATE
cjel-4074	36	1	7	CARDINAL
cjel-4074	37	1	three	CARDINAL
cjel-4074	37	2	1	CARDINAL
cjel-4074	37	3	2	CARDINAL
cjel-4074	37	4	3	CARDINAL
cjel-4074	37	5	6	CARDINAL
cjel-4074	37	6	1966	DATE
cjel-4074	37	7	nearly half	CARDINAL
cjel-4074	37	8	1941	DATE
cjel-4074	37	9	american	NORP
cjel-4074	37	10	the national park service	ORG
cjel-4074	37	11	american	NORP
cjel-4074	38	1	4	CARDINAL
cjel-4074	38	2	205	CARDINAL
cjel-4074	39	1	7	CARDINAL
cjel-4074	40	1	1973	DATE
cjel-4074	40	2	ann	PERSON
cjel-4074	41	1	24	CARDINAL
cjel-4074	41	2	8	CARDINAL
cjel-4074	43	1	one	CARDINAL
cjel-4074	44	1	3	CARDINAL
cjel-4074	44	2	1975	DATE
cjel-4074	45	1	9	CARDINAL
cjel-4074	45	2	1966	DATE
cjel-4074	45	3	16	DATE
cjel-4074	46	1	1976	DATE
cjel-4074	47	1	224	CARDINAL
cjel-4074	47	2	columbia	ORG
cjel-4074	48	1	4	CARDINAL
cjel-4074	48	2	221	CARDINAL
cjel-4074	49	1	1 0	CARDINAL
cjel-4074	49	2	these same years	DATE
cjel-4074	50	1	section 2124	LAW
cjel-4074	50	2	1970	DATE
cjel-4074	54	1	2	CARDINAL
cjel-4074	58	1	12	CARDINAL
cjel-4074	59	1	13	CARDINAL
cjel-4074	60	1	4	CARDINAL
cjel-4074	60	2	207	CARDINAL
cjel-4074	61	1	11	CARDINAL
cjel-4074	62	1	1970	DATE
cjel-4074	62	2	ann	PERSON
cjel-4074	62	3	168	CARDINAL
cjel-4074	63	1	12	CARDINAL
cjel-4074	68	1	13	CARDINAL
cjel-4074	69	1	nixon	PERSON
cjel-4074	70	1	congress	ORG
cjel-4074	70	2	1971	DATE
cjel-4074	70	3	1971	DATE
cjel-4074	72	1	48	CARDINAL
cjel-4074	72	2	139	CARDINAL
cjel-4074	72	3	1972	DATE
cjel-4074	73	1	1978	DATE
cjel-4074	73	2	the tax reform act of	LAW
cjel-4074	73	3	1976	DATE
cjel-4074	73	4	225	CARDINAL
cjel-4074	74	1	the national advisory council	ORG
cjel-4074	74	2	14	CARDINAL
cjel-4074	75	1	15	CARDINAL
cjel-4074	76	1	6 3	DATE
cjel-4074	77	1	' 7	DATE
cjel-4074	78	1	8	CARDINAL
cjel-4074	79	1	nixon	PERSON
cjel-4074	79	2	up to $15,000	MONEY
cjel-4074	80	1	d.	NORP
cjel-4074	80	2	1974	DATE
cjel-4074	82	1	93-449	CARDINAL
cjel-4074	82	2	88	CARDINAL
cjel-4074	83	1	1364	CARDINAL
cjel-4074	83	2	12	CARDINAL
cjel-4074	84	1	14	CARDINAL
cjel-4074	85	1	1966	DATE
cjel-4074	85	2	16	CARDINAL
cjel-4074	86	1	470-470	CARDINAL
cjel-4074	86	2	1976	DATE
cjel-4074	87	1	congress	ORG
cjel-4074	88	1	15	CARDINAL
cjel-4074	88	2	122	CARDINAL
cjel-4074	90	1	daily	DATE
cjel-4074	91	1	july 28, 1976	DATE
cjel-4074	91	2	j. glenn beall	PERSON
cjel-4074	91	3	the advisory council	ORG
cjel-4074	92	1	16	CARDINAL
cjel-4074	93	1	georgetown	GPE
cjel-4074	93	2	washington	GPE
cjel-4074	93	3	d.c.	GPE
cjel-4074	93	4	17	MONEY
cjel-4074	93	5	60-$100	MONEY
cjel-4074	94	1	june 1971	DATE
cjel-4074	94	2	47	DATE
cjel-4074	95	1	17	CARDINAL
cjel-4074	96	1	one	CARDINAL
cjel-4074	96	2	$400 million	MONEY
cjel-4074	96	3	only $10-$15 million	MONEY
cjel-4074	97	1	boasberg	PERSON
cjel-4074	97	2	12	CARDINAL
cjel-4074	97	3	l. rev	PERSON
cjel-4074	97	4	75, 81 (	PERCENT
cjel-4074	97	5	1976	DATE
cjel-4074	99	1	18	CARDINAL
cjel-4074	99	2	advisory council	ORG
cjel-4074	99	3	3	CARDINAL
cjel-4074	99	4	13	DATE
cjel-4074	99	5	june 1975	DATE
cjel-4074	99	6	the advisory council	ORG
cjel-4074	101	1	226	CARDINAL
cjel-4074	101	2	columbia	ORG
cjel-4074	102	1	4	CARDINAL
cjel-4074	102	2	221	CARDINAL
cjel-4074	103	1	19	CARDINAL
cjel-4074	103	2	pre-1976	DATE
cjel-4074	104	1	150 percent	PERCENT
cjel-4074	104	2	200 percent	PERCENT
cjel-4074	104	3	125 19	DATE
cjel-4074	109	1	121	CARDINAL
cjel-4074	110	1	3006	DATE
cjel-4074	110	2	1975	DATE
cjel-4074	110	3	1973	DATE
cjel-4074	110	4	the advisory council	ORG
cjel-4074	111	1	20	CARDINAL
cjel-4074	115	1	1.165-3	CARDINAL
cjel-4074	115	2	1977	DATE
cjel-4074	116	1	21	CARDINAL
cjel-4074	119	1	22	CARDINAL
cjel-4074	121	1	annual	DATE
cjel-4074	122	1	the early years	DATE
cjel-4074	123	1	each year	DATE
cjel-4074	124	1	200 percent	PERCENT
cjel-4074	124	2	the first year	DATE
cjel-4074	124	3	this 200 percent	PERCENT
cjel-4074	124	4	200%	PERCENT
cjel-4074	124	5	the following years	DATE
cjel-4074	125	1	the 150 percent	PERCENT
cjel-4074	125	2	125	CARDINAL
cjel-4074	126	1	1978	DATE
cjel-4074	126	2	the tax reform act	LAW
cjel-4074	126	3	1976	DATE
cjel-4074	126	4	227 percent	PERCENT
cjel-4074	126	5	20 years	DATE
cjel-4074	127	1	23	CARDINAL
cjel-4074	128	1	first	ORDINAL
cjel-4074	129	1	the early years	DATE
cjel-4074	130	1	second	ORDINAL
cjel-4074	134	1	24	CARDINAL
cjel-4074	135	1	congress	ORG
cjel-4074	137	1	section 2124	LAW
cjel-4074	138	1	25	CARDINAL
cjel-4074	139	1	23	CARDINAL
cjel-4074	140	1	1670	CARDINAL
cjel-4074	141	1	24	CARDINAL
cjel-4074	143	1	1250	CARDINAL
cjel-4074	144	1	25	CARDINAL
cjel-4074	144	2	21	CARDINAL
cjel-4074	145	1	228	CARDINAL
cjel-4074	146	1	4	CARDINAL
cjel-4074	146	2	221	CARDINAL
cjel-4074	146	3	treasury	ORG
cjel-4074	147	1	26	CARDINAL
cjel-4074	149	1	first	ORDINAL
cjel-4074	150	1	7 second	DATE
cjel-4074	150	2	congress	ORG
cjel-4074	150	3	tra	ORG
cjel-4074	150	4	28	CARDINAL
cjel-4074	151	1	26	CARDINAL
cjel-4074	154	1	1954	DATE
cjel-4074	156	1	27	CARDINAL
cjel-4074	157	1	the advisory council	ORG
cjel-4074	157	2	three	CARDINAL
cjel-4074	158	1	first	ORDINAL
cjel-4074	159	1	the advisory council	ORG
cjel-4074	160	1	1974	DATE
cjel-4074	160	2	13	CARDINAL
cjel-4074	160	3	up to $15,000	MONEY
cjel-4074	161	1	121	CARDINAL
cjel-4074	162	1	3006	DATE
cjel-4074	162	2	1975	DATE
cjel-4074	163	1	1977	DATE
cjel-4074	163	2	thurmond	PERSON
cjel-4074	163	3	s. 1158	ORG
cjel-4074	163	4	95th cong.	ORG
cjel-4074	163	5	1st	ORDINAL
cjel-4074	164	1	1977	DATE
cjel-4074	164	2	the senate committee	ORG
cjel-4074	165	1	191	CARDINAL
cjel-4074	167	1	28	CARDINAL
cjel-4074	168	1	16	CARDINAL
cjel-4074	169	1	470-470	CARDINAL
cjel-4074	169	2	1976	DATE
cjel-4074	169	3	american	NORP
cjel-4074	170	1	36	CARDINAL
cjel-4074	171	1	60.6	CARDINAL
cjel-4074	171	2	1977	DATE
cjel-4074	172	1	1978	DATE
cjel-4074	172	2	the tax reform act	LAW
cjel-4074	172	3	1976	DATE
cjel-4074	172	4	229	CARDINAL
cjel-4074	174	1	section 2124	LAW
cjel-4074	177	1	october	DATE
cjel-4074	177	2	1977.29	CARDINAL
cjel-4074	177	3	29	CARDINAL
cjel-4074	178	1	42	CARDINAL
cjel-4074	180	1	54,548	CARDINAL
cjel-4074	180	2	1977	DATE
cjel-4074	180	3	36	CARDINAL
cjel-4074	181	1	67	CARDINAL
cjel-4074	182	1	30	CARDINAL
cjel-4074	183	1	54,549	CARDINAL
cjel-4074	183	2	36	CARDINAL
cjel-4074	185	1	31	CARDINAL
cjel-4074	187	1	seven months earlier	DATE
cjel-4074	188	1	42	CARDINAL
cjel-4074	190	1	14,121	CARDINAL
cjel-4074	190	2	1977	DATE
cjel-4074	192	1	14,123	CARDINAL
cjel-4074	194	1	42	CARDINAL
cjel-4074	196	1	54,548	CARDINAL
cjel-4074	196	2	54,549	CARDINAL
cjel-4074	196	3	1977	DATE
cjel-4074	196	4	36	CARDINAL
cjel-4074	197	1	6 7	DATE
cjel-4074	199	1	230	CARDINAL
cjel-4074	199	2	4	CARDINAL
cjel-4074	199	3	221	CARDINAL
cjel-4074	201	1	3 2	CARDINAL
cjel-4074	201	2	al ullman	PERSON
cjel-4074	201	3	april 28, 1977	DATE
cjel-4074	202	1	first	ORDINAL
cjel-4074	202	2	second	ORDINAL
cjel-4074	204	1	congress	ORG
cjel-4074	206	1	one	CARDINAL
cjel-4074	206	2	t]he	CARDINAL
cjel-4074	207	1	32	CARDINAL
cjel-4074	208	1	42	CARDINAL
cjel-4074	210	1	54,548	CARDINAL
cjel-4074	210	2	54,550	CARDINAL
cjel-4074	210	3	1977	DATE
cjel-4074	210	4	36	CARDINAL
cjel-4074	211	1	67.5	CARDINAL
cjel-4074	212	1	33	CARDINAL
cjel-4074	213	1	6715	DATE
cjel-4074	213	2	95th cong.	ORG
cjel-4074	213	3	1st	ORDINAL
cjel-4074	214	1	1977	DATE
cjel-4074	215	1	34	CARDINAL
cjel-4074	217	1	35	CARDINAL
cjel-4074	218	1	700	CARDINAL
cjel-4074	218	2	95th cong.	LOC
cjel-4074	219	1	13	CARDINAL
cjel-4074	219	2	1977	DATE
cjel-4074	220	1	19781	CARDINAL
cjel-4074	220	2	the tax reform act	LAW
cjel-4074	220	3	1976	DATE
cjel-4074	220	4	231	CARDINAL
cjel-4074	221	1	36	CARDINAL
cjel-4074	223	1	37	CARDINAL
cjel-4074	225	1	1	CARDINAL
cjel-4074	225	2	2	CARDINAL
cjel-4074	225	3	3	CARDINAL
cjel-4074	225	4	4	CARDINAL
cjel-4074	228	1	38	CARDINAL
cjel-4074	228	2	36	CARDINAL
cjel-4074	229	1	boasberg	PERSON
cjel-4074	229	2	supra	PERSON
cjel-4074	229	3	17	CARDINAL
cjel-4074	229	4	88	DATE
cjel-4074	230	1	37	CARDINAL
cjel-4074	231	1	1973	DATE
cjel-4074	232	1	38	CARDINAL
cjel-4074	234	1	new york city	GPE
cjel-4074	234	2	landmark preservation commission	ORG
cjel-4074	234	3	n.y. times	GPE
cjel-4074	234	4	apr. 8, 1977	DATE
cjel-4074	234	5	15	CARDINAL
cjel-4074	234	6	4.	CARDINAL
cjel-4074	235	1	march 1977	DATE
cjel-4074	235	2	new york city	GPE
cjel-4074	235	3	12,000	CARDINAL
cjel-4074	235	4	95 percent	PERCENT
cjel-4074	235	5	27	CARDINAL
cjel-4074	236	1	d.	NORP
cjel-4074	236	2	only 12	CARDINAL
cjel-4074	236	3	three	CARDINAL
cjel-4074	237	1	n.y.	GPE
cjel-4074	237	2	jan. 2, 1977	DATE
cjel-4074	237	3	1	CARDINAL
cjel-4074	237	4	232	CARDINAL
cjel-4074	237	5	columbia	ORG
cjel-4074	238	1	4	CARDINAL
cjel-4074	238	2	221	CARDINAL
cjel-4074	239	1	3 9	DATE
cjel-4074	239	2	section 2124	LAW
cjel-4074	240	1	section 2124 section 2124 of the tra	LAW
cjel-4074	240	2	five	CARDINAL
cjel-4074	242	1	1	CARDINAL
cjel-4074	242	2	section 2124	LAW
cjel-4074	242	3	191	CARDINAL
cjel-4074	242	4	40 39	CARDINAL
cjel-4074	243	1	122	CARDINAL
cjel-4074	245	1	daily	DATE
cjel-4074	246	1	july 28, 1976	DATE
cjel-4074	246	2	beall	PERSON
cjel-4074	247	1	40	CARDINAL
cjel-4074	249	1	191	CARDINAL
cjel-4074	249	2	deduction.-every	ORG
cjel-4074	249	3	60 months	DATE
cjel-4074	250	1	each month	DATE
cjel-4074	250	2	the taxable year	DATE
cjel-4074	250	3	the end of such month	DATE
cjel-4074	250	4	months	DATE
cjel-4074	250	5	the month	DATE
cjel-4074	251	1	the end of the month	DATE
cjel-4074	251	2	such month	DATE
cjel-4074	252	1	month	DATE
cjel-4074	252	2	such month	DATE
cjel-4074	252	3	section 167	LAW
cjel-4074	253	1	60month	CARDINAL
cjel-4074	253	2	the month	DATE
cjel-4074	253	3	the month	DATE
cjel-4074	254	1	60-month	DATE
cjel-4074	254	2	the month	DATE
cjel-4074	254	3	the month	DATE
cjel-4074	254	4	the taxable year	DATE
cjel-4074	255	1	the beginning of any month	DATE
cjel-4074	256	1	section 167	LAW
cjel-4074	256	2	the first month	DATE
cjel-4074	257	1	section1978	ORG
cjel-4074	257	2	the tax reform act of	LAW
cjel-4074	257	3	1976 233	DATE
cjel-4074	257	4	41	CARDINAL
cjel-4074	257	5	60-month	DATE
cjel-4074	257	6	5-year	DATE
cjel-4074	259	1	section 167	LAW
cjel-4074	262	1	42	CARDINAL
cjel-4074	264	1	section 191	LAW
cjel-4074	264	2	4 3	CARDINAL
cjel-4074	264	3	60-month	DATE
cjel-4074	264	4	the month	DATE
cjel-4074	264	5	the month	DATE
cjel-4074	264	6	year	DATE
cjel-4074	265	1	each month	DATE
cjel-4074	265	2	5-year	DATE
cjel-4074	267	1	section 167	LAW
cjel-4074	268	1	167	CARDINAL
cjel-4074	269	1	section 2124	LAW
cjel-4074	269	2	provi(2	PERSON
cjel-4074	270	1	3	CARDINAL
cjel-4074	271	1	section 167	LAW
cjel-4074	272	1	41	CARDINAL
cjel-4074	273	1	25	CARDINAL
cjel-4074	274	1	42	CARDINAL
cjel-4074	276	1	191	CARDINAL
cjel-4074	277	1	42	DATE
cjel-4074	279	1	54,548	CARDINAL
cjel-4074	279	2	1977	DATE
cjel-4074	279	3	36	CARDINAL
cjel-4074	280	1	67	CARDINAL
cjel-4074	281	1	43	CARDINAL
cjel-4074	281	2	temporary treasury	ORG
cjel-4074	281	3	42	DATE
cjel-4074	283	1	18,275-18,276	CARDINAL
cjel-4074	283	2	1977	DATE
cjel-4074	284	1	234	CARDINAL
cjel-4074	284	2	4	CARDINAL
cjel-4074	284	3	221	CARDINAL
cjel-4074	284	4	section 191	LAW
cjel-4074	284	5	june 14, 1976	DATE
cjel-4074	284	6	june 15, 1981	DATE
cjel-4074	285	1	2	CARDINAL
cjel-4074	285	2	section 2124 of the tra	LAW
cjel-4074	286	1	45	CARDINAL
cjel-4074	288	1	section 167	LAW
cjel-4074	289	1	the 125 percent	PERCENT
cjel-4074	289	2	150 percent	PERCENT
cjel-4074	289	3	the 200 percent	PERCENT
cjel-4074	290	1	46	CARDINAL
cjel-4074	291	1	beall	PERSON
cjel-4074	291	2	5-year	DATE
cjel-4074	292	1	122 cong	QUANTITY
cjel-4074	294	1	daily	DATE
cjel-4074	295	1	july 28, 1976	DATE
cjel-4074	295	2	beall	PERSON
cjel-4074	296	1	45	CARDINAL
cjel-4074	297	1	1	CARDINAL
cjel-4074	298	1	2	CARDINAL
cjel-4074	298	2	years	DATE
cjel-4074	299	1	2	CARDINAL
cjel-4074	299	2	1	CARDINAL
cjel-4074	299	3	section 191(d)(1	LAW
cjel-4074	299	4	section 191(d)(3	LAW
cjel-4074	299	5	24-month	DATE
cjel-4074	299	6	the last day	DATE
cjel-4074	299	7	5,000	MONEY
cjel-4074	300	1	the beginning of the first day	DATE
cjel-4074	300	2	24-month	DATE
cjel-4074	300	3	section 1250(e	LAW
cjel-4074	301	1	46	DATE
cjel-4074	302	1	21	CARDINAL
cjel-4074	305	1	47	DATE
cjel-4074	306	1	25	CARDINAL
cjel-4074	307	1	1978	DATE
cjel-4074	307	2	the tax reform act	LAW
cjel-4074	307	3	1976	DATE
cjel-4074	307	4	235	CARDINAL
cjel-4074	308	1	24-month	DATE
cjel-4074	308	2	the last day	DATE
cjel-4074	308	3	1	CARDINAL
cjel-4074	308	4	the first day	DATE
cjel-4074	308	5	24-month	DATE
cjel-4074	308	6	2) $5,000	MONEY
cjel-4074	311	1	the month	DATE
cjel-4074	312	1	june 30, 1976	DATE
cjel-4074	312	2	before july 1, 1981	DATE
cjel-4074	314	1	five years	DATE
cjel-4074	317	1	3	CARDINAL
cjel-4074	317	2	section 2124	LAW
cjel-4074	318	1	48	DATE
cjel-4074	319	1	42	CARDINAL
cjel-4074	320	1	49	CARDINAL
cjel-4074	321	1	121	CARDINAL
cjel-4074	322	1	3007	DATE
cjel-4074	322	2	1975	DATE
cjel-4074	322	3	the advisory council	ORG
cjel-4074	323	1	236	CARDINAL
cjel-4074	323	2	columbia	ORG
cjel-4074	323	3	4	CARDINAL
cjel-4074	323	4	221	CARDINAL
cjel-4074	324	1	50	CARDINAL
cjel-4074	324	2	section 2124	LAW
cjel-4074	324	3	280b	PRODUCT
cjel-4074	327	1	52	CARDINAL
cjel-4074	331	1	section 280b	LAW
cjel-4074	331	2	50	CARDINAL
cjel-4074	335	1	1.165-3	CARDINAL
cjel-4074	335	2	1977	DATE
cjel-4074	336	1	51	CARDINAL
cjel-4074	337	1	280b	PRODUCT
cjel-4074	337	2	section 191(d)(1))(1	LAW
cjel-4074	337	3	2	CARDINAL
cjel-4074	337	4	1	CARDINAL
cjel-4074	339	1	52	DATE
cjel-4074	342	1	1.167(a)-2 (1956	DATE
cjel-4074	343	1	1978	DATE
cjel-4074	343	2	the tax reform act	LAW
cjel-4074	343	3	1976 237	DATE
cjel-4074	344	1	section 280b	LAW
cjel-4074	345	1	section 280b	LAW
cjel-4074	347	1	53	CARDINAL
cjel-4074	349	1	54	CARDINAL
cjel-4074	349	2	280b	PRODUCT
cjel-4074	350	1	55	CARDINAL
cjel-4074	351	1	section 280b	LAW
cjel-4074	351	2	june 30, 1976	DATE
cjel-4074	351	3	before january 1, 1981	DATE
cjel-4074	352	1	4	CARDINAL
cjel-4074	354	1	56	CARDINAL
cjel-4074	354	2	section 2124	LAW
cjel-4074	354	3	section 167(n	LAW
cjel-4074	355	1	53	DATE
cjel-4074	356	1	29-31	DATE
cjel-4074	357	1	54	CARDINAL
cjel-4074	358	1	42	CARDINAL
cjel-4074	360	1	54,548	CARDINAL
cjel-4074	360	2	54,549	CARDINAL
cjel-4074	360	3	1977	DATE
cjel-4074	360	4	36	CARDINAL
cjel-4074	362	1	55	CARDINAL
cjel-4074	362	2	6715	DATE
cjel-4074	362	3	95th cong.	ORG
cjel-4074	363	1	2(f)(5	DATE
cjel-4074	363	2	1977	DATE
cjel-4074	365	1	280b	PRODUCT
cjel-4074	366	1	56	CARDINAL
cjel-4074	366	2	21 & 22	DATE
cjel-4074	367	1	57	CARDINAL
cjel-4074	368	1	238	CARDINAL
cjel-4074	369	1	4	CARDINAL
cjel-4074	369	2	221	CARDINAL
cjel-4074	370	1	58	CARDINAL
cjel-4074	371	1	section 167(n	LAW
cjel-4074	373	1	officer5 9	ORG
cjel-4074	374	1	60	CARDINAL
cjel-4074	374	2	1	CARDINAL
cjel-4074	374	3	june 30, 1976	DATE
cjel-4074	374	4	section 191(d)(1	LAW
cjel-4074	374	5	section 191(d)(3	LAW
cjel-4074	374	6	1	CARDINAL
cjel-4074	375	1	2	CARDINAL
cjel-4074	376	1	58	CARDINAL
cjel-4074	377	1	21	CARDINAL
cjel-4074	378	1	59	CARDINAL
cjel-4074	380	1	36	CARDINAL
cjel-4074	381	1	60.5	CARDINAL
cjel-4074	381	2	1977	DATE
cjel-4074	382	1	60	CARDINAL
cjel-4074	383	1	67.4	CARDINAL
cjel-4074	383	2	67.6	CARDINAL
cjel-4074	386	1	42	CARDINAL
cjel-4074	388	1	54,548	CARDINAL
cjel-4074	388	2	54,550	CARDINAL
cjel-4074	388	3	1977	DATE
cjel-4074	388	4	36	CARDINAL
cjel-4074	389	1	67.3(a	DATE
cjel-4074	390	1	1978	DATE
cjel-4074	390	2	the tax reform act	LAW
cjel-4074	390	3	1976	DATE
cjel-4074	390	4	239	CARDINAL
cjel-4074	390	5	section 167(n	LAW
cjel-4074	391	1	61	CARDINAL
cjel-4074	393	1	section 167(n	LAW
cjel-4074	395	1	62	CARDINAL
cjel-4074	395	2	the interior department regulations	ORG
cjel-4074	395	3	63	CARDINAL
cjel-4074	395	4	section 191(d	LAW
cjel-4074	396	1	64	CARDINAL
cjel-4074	396	2	section 167(n	LAW
cjel-4074	396	3	december 31, 1975	DATE
cjel-4074	396	4	before january 1, 1981	DATE
cjel-4074	397	1	5	CARDINAL
cjel-4074	398	1	section 170(f)(3	LAW
cjel-4074	400	1	6715	DATE
cjel-4074	400	2	95th cong.	ORG
cjel-4074	401	1	2(f)(4	DATE
cjel-4074	401	2	1977	DATE
cjel-4074	402	1	62	CARDINAL
cjel-4074	403	1	29-31	DATE
cjel-4074	404	1	63	CARDINAL
cjel-4074	405	1	42	CARDINAL
cjel-4074	407	1	54,548	CARDINAL
cjel-4074	407	2	1977	DATE
cjel-4074	407	3	36	CARDINAL
cjel-4074	408	1	67	CARDINAL
cjel-4074	409	1	64	CARDINAL
cjel-4074	410	1	33 & 34	DATE
cjel-4074	411	1	240	CARDINAL
cjel-4074	412	1	4	CARDINAL
cjel-4074	412	2	221	CARDINAL
cjel-4074	413	1	65	CARDINAL
cjel-4074	413	2	1	CARDINAL
cjel-4074	413	3	less than 30 years'	DATE
cjel-4074	413	4	2	CARDINAL
cjel-4074	414	1	6	CARDINAL
cjel-4074	415	1	67	CARDINAL
cjel-4074	416	1	section 2124	LAW
cjel-4074	417	1	first	ORDINAL
cjel-4074	421	1	the internal revenue service	ORG
cjel-4074	421	2	65	CARDINAL
cjel-4074	423	1	94th	LAW
cjel-4074	423	2	2d	CARDINAL
cjel-4074	423	3	the tax reform act	LAW
cjel-4074	423	4	1976	DATE
cjel-4074	423	5	643	CARDINAL
cjel-4074	423	6	1976	DATE
cjel-4074	424	1	66	CARDINAL
cjel-4074	425	1	1972	DATE
cjel-4074	426	1	4	CARDINAL
cjel-4074	427	1	67	CARDINAL
cjel-4074	430	1	17	CARDINAL
cjel-4074	431	1	3	CARDINAL
cjel-4074	432	1	halvorson	PERSON
cjel-4074	432	2	may 1976	DATE
cjel-4074	432	3	4	CARDINAL
cjel-4074	433	1	170(b)(1)(a)(vi	CARDINAL
cjel-4074	434	1	68	CARDINAL
cjel-4074	436	1	75-358	CARDINAL
cjel-4074	436	2	1975-34	DATE
cjel-4074	437	1	1975	DATE
cjel-4074	438	1	the internal revenue service	ORG
cjel-4074	438	2	1978	DATE
cjel-4074	438	3	the tax reform act of	LAW
cjel-4074	438	4	1976 241	CARDINAL
cjel-4074	439	1	at least 30 years'	DATE
cjel-4074	440	1	69	CARDINAL
cjel-4074	442	1	70	CARDINAL
cjel-4074	444	1	71	CARDINAL
cjel-4074	445	1	section 170(f)(3	LAW
cjel-4074	445	2	june 13, 1976	DATE
cjel-4074	445	3	june 14, 1977	DATE
cjel-4074	447	1	5-year	DATE
cjel-4074	448	1	72 iii	QUANTITY
cjel-4074	448	2	section 2124	LAW
cjel-4074	448	3	section 2124	LAW
cjel-4074	449	1	at least one	CARDINAL
cjel-4074	450	1	brenneman	PERSON
cjel-4074	450	2	may 1976	DATE
cjel-4074	450	3	3	CARDINAL
cjel-4074	450	4	69	CARDINAL
cjel-4074	451	1	wade greene	PERSON
cjel-4074	452	1	one-third	CARDINAL
cjel-4074	453	1	n.y. times	ORG
cjel-4074	453	2	may 23, 1976	DATE
cjel-4074	453	3	40	DATE
cjel-4074	454	1	70	DATE
cjel-4074	457	1	1972	DATE
cjel-4074	458	1	71	CARDINAL
cjel-4074	459	1	the tax reform act of	LAW
cjel-4074	459	2	1976	DATE
cjel-4074	460	1	11	CARDINAL
cjel-4074	460	2	u.s.f.l	GPE
cjel-4074	460	3	453	CARDINAL
cjel-4074	460	4	479	CARDINAL
cjel-4074	460	5	1977	DATE
cjel-4074	461	1	72	DATE
cjel-4074	462	1	mathias	PERSON
cjel-4074	462	2	s. 685	ORG
cjel-4074	462	3	95th cong	FAC
cjel-4074	462	4	1st	ORDINAL
cjel-4074	463	1	1977	DATE
cjel-4074	463	2	june 14, 1981	DATE
cjel-4074	463	3	123	CARDINAL
cjel-4074	464	1	daily	DATE
cjel-4074	465	1	february 10, 1977	DATE
cjel-4074	467	1	4	CARDINAL
cjel-4074	467	2	221	CARDINAL
cjel-4074	468	1	first	ORDINAL
cjel-4074	468	2	second	ORDINAL
cjel-4074	471	1	a.	PERSON
cjel-4074	471	2	section 2124	LAW
cjel-4074	471	3	question.7 3	DATE
cjel-4074	471	4	4	CARDINAL
cjel-4074	471	5	section 2124's	LAW
cjel-4074	472	1	1	CARDINAL
cjel-4074	472	2	first	ORDINAL
cjel-4074	472	3	section 2124	LAW
cjel-4074	474	1	75	CARDINAL
cjel-4074	475	1	documenta73	PRODUCT
cjel-4074	476	1	26	CARDINAL
cjel-4074	477	1	74	CARDINAL
cjel-4074	479	1	34	CARDINAL
cjel-4074	480	1	75	CARDINAL
cjel-4074	481	1	42	CARDINAL
cjel-4074	483	1	40,436	CARDINAL
cjel-4074	483	2	1977	DATE
cjel-4074	483	3	36	CARDINAL
cjel-4074	484	1	67.9	CARDINAL
cjel-4074	485	1	242	CARDINAL
cjel-4074	485	2	1978	DATE
cjel-4074	485	3	the tax reform act	LAW
cjel-4074	485	4	1976	DATE
cjel-4074	485	5	243	CARDINAL
cjel-4074	486	1	first	ORDINAL
cjel-4074	486	2	45 days	DATE
cjel-4074	486	3	45 days	DATE
cjel-4074	488	1	76	CARDINAL
cjel-4074	488	2	one	CARDINAL
cjel-4074	489	1	77	DATE
cjel-4074	494	1	as long as three months	DATE
cjel-4074	495	1	section 2124	LAW
cjel-4074	496	1	76	CARDINAL
cjel-4074	497	1	42	CARDINAL
cjel-4074	499	1	40,436	CARDINAL
cjel-4074	499	2	40,437	CARDINAL
cjel-4074	499	3	1977	DATE
cjel-4074	500	1	77	DATE
cjel-4074	501	1	new york	GPE
cjel-4074	501	2	more than 25	CARDINAL
cjel-4074	502	1	38	CARDINAL
cjel-4074	505	1	244	CARDINAL
cjel-4074	505	2	columbia	ORG
cjel-4074	506	1	4	CARDINAL
cjel-4074	506	2	221	CARDINAL
cjel-4074	507	1	7 9	DATE
cjel-4074	508	1	2	CARDINAL
cjel-4074	509	1	81	CARDINAL
cjel-4074	510	1	section 2124	LAW
cjel-4074	510	2	83	CARDINAL
cjel-4074	512	1	45 days	DATE
cjel-4074	513	1	30 days	DATE
cjel-4074	514	1	84	CARDINAL
cjel-4074	514	2	79	CARDINAL
cjel-4074	515	1	42	CARDINAL
cjel-4074	517	1	54,548	CARDINAL
cjel-4074	517	2	54,549-54,550	CARDINAL
cjel-4074	517	3	1977	DATE
cjel-4074	517	4	36	CARDINAL
cjel-4074	519	1	80	CARDINAL
cjel-4074	520	1	45 days	DATE
cjel-4074	520	2	first	ORDINAL
cjel-4074	520	3	30 days	DATE
cjel-4074	521	1	42	CARDINAL
cjel-4074	523	1	14,123	CARDINAL
cjel-4074	523	2	1977	DATE
cjel-4074	523	3	42	CARDINAL
cjel-4074	525	1	54,548	CARDINAL
cjel-4074	525	2	54,550	CARDINAL
cjel-4074	525	3	1977	DATE
cjel-4074	525	4	36	CARDINAL
cjel-4074	526	1	67.4(f	CARDINAL
cjel-4074	527	1	81	CARDINAL
cjel-4074	528	1	42	CARDINAL
cjel-4074	530	1	54,548	CARDINAL
cjel-4074	530	2	1977	DATE
cjel-4074	530	3	36	CARDINAL
cjel-4074	531	1	67	CARDINAL
cjel-4074	532	1	82	CARDINAL
cjel-4074	534	1	60	CARDINAL
cjel-4074	535	1	83	DATE
cjel-4074	536	1	104	ORG
cjel-4074	537	1	84	CARDINAL
cjel-4074	538	1	80	CARDINAL
cjel-4074	539	1	1978	DATE
cjel-4074	539	2	the tax reform act	LAW
cjel-4074	539	3	1976	DATE
cjel-4074	539	4	245	CARDINAL
cjel-4074	540	1	50 years old	DATE
cjel-4074	540	2	30 days	DATE
cjel-4074	542	1	one	CARDINAL
cjel-4074	544	1	first	ORDINAL
cjel-4074	546	1	45 days	DATE
cjel-4074	547	1	86	CARDINAL
cjel-4074	548	1	45 days	DATE
cjel-4074	550	1	7	CARDINAL
cjel-4074	550	2	45-day 85	DATE
cjel-4074	551	1	42	CARDINAL
cjel-4074	553	1	54,548	CARDINAL
cjel-4074	553	2	54,550	CARDINAL
cjel-4074	553	3	1977	DATE
cjel-4074	553	4	36	CARDINAL
cjel-4074	554	1	67.5	CARDINAL
cjel-4074	555	1	86	CARDINAL
cjel-4074	556	1	54,550-54,551	MONEY
cjel-4074	556	2	36	CARDINAL
cjel-4074	557	1	67.6	CARDINAL
cjel-4074	558	1	the tax reform act 8 (	LAW
cjel-4074	558	2	1977	DATE
cjel-4074	559	1	87	CARDINAL
cjel-4074	560	1	246	CARDINAL
cjel-4074	561	1	4	CARDINAL
cjel-4074	561	2	221	CARDINAL
cjel-4074	563	1	work.88	NORP
cjel-4074	565	1	9	CARDINAL
cjel-4074	565	2	30 days	DATE
cjel-4074	567	1	30 days	DATE
cjel-4074	568	1	15 days	DATE
cjel-4074	572	1	42	CARDINAL
cjel-4074	574	1	54,548	CARDINAL
cjel-4074	574	2	54,551-54,552	CARDINAL
cjel-4074	574	3	1977	DATE
cjel-4074	574	4	36	CARDINAL
cjel-4074	575	1	67.7	CARDINAL
cjel-4074	576	1	89	CARDINAL
cjel-4074	577	1	86	CARDINAL
cjel-4074	578	1	90	CARDINAL
cjel-4074	579	1	91	CARDINAL
cjel-4074	580	1	the tax reform act	LAW
cjel-4074	580	2	1976	DATE
cjel-4074	580	3	247	CARDINAL
cjel-4074	581	1	92	CARDINAL
cjel-4074	583	1	one	CARDINAL
cjel-4074	588	1	9 3	CARDINAL
cjel-4074	588	2	re92	PRODUCT
cjel-4074	589	1	93	CARDINAL
cjel-4074	590	1	42	CARDINAL
cjel-4074	592	1	54,548	CARDINAL
cjel-4074	592	2	54,549	CARDINAL
cjel-4074	592	3	1977	DATE
cjel-4074	592	4	36	CARDINAL
cjel-4074	593	1	67.1	CARDINAL
cjel-4074	594	1	columbia journal of environmental	ORG
cjel-4074	595	1	4	CARDINAL
cjel-4074	595	2	221	CARDINAL
cjel-4074	596	1	1245	CARDINAL
cjel-4074	596	2	1250	CARDINAL
cjel-4074	597	1	tra section 2124	LAW
cjel-4074	598	1	section 2124	LAW
cjel-4074	599	1	section 2124	LAW
cjel-4074	600	1	section 191	LAW
cjel-4074	601	1	section 1245.	LAW
cjel-4074	602	1	section 1245	LAW
cjel-4074	602	2	two	CARDINAL
cjel-4074	605	1	94	CARDINAL
cjel-4074	605	2	section 2124	LAW
cjel-4074	606	1	section 1250	LAW
cjel-4074	608	1	95	CARDINAL
cjel-4074	612	1	section 2124	LAW
cjel-4074	612	2	94	CARDINAL
cjel-4074	613	1	24	CARDINAL
cjel-4074	614	1	95	CARDINAL
cjel-4074	616	1	1250	CARDINAL
cjel-4074	616	2	less than one year	DATE
cjel-4074	617	1	248 1978	DATE
cjel-4074	617	2	the tax reform act	LAW
cjel-4074	617	3	1976 249	DATE
cjel-4074	618	1	section 1245	LAW
cjel-4074	618	2	realty	GPE
cjel-4074	619	1	96	CARDINAL
cjel-4074	621	1	191	CARDINAL
cjel-4074	622	1	section 1250.	LAW
cjel-4074	623	1	97	CARDINAL
cjel-4074	624	1	section 191	LAW
cjel-4074	625	1	section 2124	LAW
cjel-4074	626	1	section 191	LAW
cjel-4074	627	1	two	CARDINAL
cjel-4074	628	1	5 years	DATE
cjel-4074	629	1	between 96	DATE
cjel-4074	630	1	beall	PERSON
cjel-4074	631	1	122	CARDINAL
cjel-4074	633	1	daily	DATE
cjel-4074	634	1	july 28, 1976	DATE
cjel-4074	634	2	beall	PERSON
cjel-4074	635	1	1515	CARDINAL
cjel-4074	635	2	94th	LAW
cjel-4074	636	1	2d	CARDINAL
cjel-4074	637	1	399	CARDINAL
cjel-4074	637	2	505	CARDINAL
cjel-4074	637	3	1976	DATE
cjel-4074	637	4	u.s.	GPE
cjel-4074	639	1	4118	CARDINAL
cjel-4074	642	1	94th	LAW
cjel-4074	642	2	2d	CARDINAL
cjel-4074	642	3	the tax reform act of	LAW
cjel-4074	642	4	1976 644	DATE
cjel-4074	642	5	1976	DATE
cjel-4074	643	1	97	CARDINAL
cjel-4074	644	1	6715	DATE
cjel-4074	644	2	95th cong.	ORG
cjel-4074	646	1	2(f)(3	DATE
cjel-4074	646	2	1977	DATE
cjel-4074	647	1	98	CARDINAL
cjel-4074	650	1	250	CARDINAL
cjel-4074	650	2	columbia	ORG
cjel-4074	651	1	4	CARDINAL
cjel-4074	651	2	221	CARDINAL
cjel-4074	652	1	99	CARDINAL
cjel-4074	653	1	1 00	CARDINAL
cjel-4074	655	1	10 1	CARDINAL
cjel-4074	657	1	10 2	CARDINAL
cjel-4074	658	1	0 3 99	CARDINAL
cjel-4074	660	1	section 167	LAW
cjel-4074	663	1	100	CARDINAL
cjel-4074	665	1	94th	LAW
cjel-4074	665	2	2d	CARDINAL
cjel-4074	665	3	the tax reform act of	LAW
cjel-4074	665	4	1976	DATE
cjel-4074	665	5	644	CARDINAL
cjel-4074	665	6	1976	DATE
cjel-4074	665	7	5-year	DATE
cjel-4074	666	1	101	CARDINAL
cjel-4074	666	2	6715	DATE
cjel-4074	666	3	95th cong.	ORG
cjel-4074	667	1	2(f)(6	DATE
cjel-4074	667	2	1977	DATE
cjel-4074	668	1	102	CARDINAL
cjel-4074	672	1	5 years	DATE
cjel-4074	673	1	103	CARDINAL
cjel-4074	674	1	one	CARDINAL
cjel-4074	675	1	5-year	DATE
cjel-4074	676	1	5	CARDINAL
cjel-4074	676	2	j. real est	PERSON
cjel-4074	677	1	1978	DATE
cjel-4074	677	2	the tax reform act	LAW
cjel-4074	677	3	1976	DATE
cjel-4074	677	4	251	CARDINAL
cjel-4074	677	5	d.	NORP
cjel-4074	677	6	section 2124.	LAW
cjel-4074	680	1	treasury	ORG
cjel-4074	680	2	section 1.167(a)-4	ORG
cjel-4074	681	1	the internal revenue service	ORG
cjel-4074	681	2	10 4	CARDINAL
cjel-4074	687	1	5	CARDINAL
cjel-4074	687	2	17 1977	DATE
cjel-4074	688	1	12	CARDINAL
cjel-4074	689	1	167	CARDINAL
cjel-4074	690	1	104	ORG
cjel-4074	691	1	the tax reform act 7	LAW
cjel-4074	691	2	1977	DATE
cjel-4074	692	1	columbia journal of environmental	ORG
cjel-4074	693	1	4	CARDINAL
cjel-4074	693	2	221	CARDINAL
cjel-4074	693	3	section 2124	LAW
cjel-4074	694	1	10 5	CARDINAL
cjel-4074	698	1	10 7	DATE
cjel-4074	699	1	108	CARDINAL
cjel-4074	700	1	10 9	CARDINAL
cjel-4074	701	1	110	CARDINAL
cjel-4074	705	1	1981	DATE
cjel-4074	705	2	section 2124.112 105	LAW
cjel-4074	706	1	the tax reform act of	LAW
cjel-4074	706	2	1976	DATE
cjel-4074	706	3	11	CARDINAL
cjel-4074	706	4	u.s.	GPE
cjel-4074	706	5	l. rev	PERSON
cjel-4074	706	6	453	CARDINAL
cjel-4074	706	7	500-09	CARDINAL
cjel-4074	706	8	1977	DATE
cjel-4074	707	1	106	CARDINAL
cjel-4074	708	1	4	CARDINAL
cjel-4074	708	2	210	CARDINAL
cjel-4074	709	1	107	CARDINAL
cjel-4074	710	1	caplin	PERSON
cjel-4074	710	2	1976	DATE
cjel-4074	710	3	1	CARDINAL
cjel-4074	710	4	108	CARDINAL
cjel-4074	711	1	12	CARDINAL
cjel-4074	711	2	103	CARDINAL
cjel-4074	712	1	109	CARDINAL
cjel-4074	713	1	18	CARDINAL
cjel-4074	713	2	14	CARDINAL
cjel-4074	714	1	110	CARDINAL
cjel-4074	715	1	boasberg	PERSON
cjel-4074	715	2	supra	PERSON
cjel-4074	715	3	17	CARDINAL
cjel-4074	715	4	87	DATE
cjel-4074	715	5	111	CARDINAL
cjel-4074	716	1	18	CARDINAL
cjel-4074	716	2	15	CARDINAL
cjel-4074	716	3	112	CARDINAL
cjel-4074	717	1	$1 million	MONEY
cjel-4074	717	2	fiscal 1977	DATE
cjel-4074	717	3	$3 million	MONEY
cjel-4074	717	4	fiscal 1978	DATE
cjel-4074	717	5	$16 million	MONEY
cjel-4074	717	6	252 1978	DATE
cjel-4074	717	7	the tax reform act of	LAW
cjel-4074	717	8	1976	DATE
cjel-4074	717	9	253	CARDINAL
cjel-4074	717	10	the tax reform act of	LAW
cjel-4074	717	11	1976	DATE
cjel-4074	720	1	mary bennett	PERSON
cjel-4074	720	2	fiscal 1981	DATE
cjel-4074	721	1	between $10 million and $15 million	MONEY
cjel-4074	721	2	one	CARDINAL
cjel-4074	721	3	fiscal year 1875	DATE
cjel-4074	722	1	boasberg	PERSON
cjel-4074	722	2	17	CARDINAL
cjel-4074	722	3	81	DATE