id	sid	eid	entity	type
cjgl-2651	1	1	columbia	ORG
cjgl-2651	1	2	anthony c. infanti*	PERSON
cjgl-2651	2	1	first	ORDINAL
cjgl-2651	6	1	university of pittsburgh school of law	ORG
cjgl-2651	7	1	eyal-cohen	ORG
cjgl-2651	7	2	bridget crawford	PERSON
cjgl-2651	7	3	third	ORDINAL
cjgl-2651	7	4	peter alexander-for	PERSON
cjgl-2651	9	1	columbia journal of gender	ORG
cjgl-2651	14	1	2	CARDINAL
cjgl-2651	15	1	3	CARDINAL
cjgl-2651	16	1	5	CARDINAL
cjgl-2651	17	1	21	DATE
cjgl-2651	17	2	24	DATE
cjgl-2651	17	3	129	DATE
cjgl-2651	17	4	151	CARDINAL
cjgl-2651	17	5	july 2010	DATE
cjgl-2651	18	1	2	CARDINAL
cjgl-2651	19	1	3	CARDINAL
cjgl-2651	20	1	213	CARDINAL
cjgl-2651	20	2	11	CARDINAL
cjgl-2651	21	1	4 i.r.c	QUANTITY
cjgl-2651	22	1	267	CARDINAL
cjgl-2651	22	2	318	CARDINAL
cjgl-2651	22	3	anthony c. infanti	PERSON
cjgl-2651	22	4	59	CARDINAL
cjgl-2651	23	1	3	CARDINAL
cjgl-2651	23	2	13	DATE
cjgl-2651	23	3	2009	DATE
cjgl-2651	24	1	5	CARDINAL
cjgl-2651	25	1	1361(c)(1	CARDINAL
cjgl-2651	26	1	columbia journal of gender	ORG
cjgl-2651	27	1	6	CARDINAL
cjgl-2651	29	1	7	CARDINAL
cjgl-2651	30	1	8	CARDINAL
cjgl-2651	30	2	6	CARDINAL
cjgl-2651	30	3	dorothy a. brown	PERSON
cjgl-2651	30	4	65	CARDINAL
cjgl-2651	31	1	l. rev	PERSON
cjgl-2651	31	2	787	CARDINAL
cjgl-2651	31	3	1997	DATE
cjgl-2651	31	4	african-american	NORP
cjgl-2651	31	5	anthony c. infanti	PERSON
cjgl-2651	31	6	44	CARDINAL
cjgl-2651	31	7	santa clara l. rev	GPE
cjgl-2651	31	8	763	CARDINAL
cjgl-2651	31	9	2004	DATE
cjgl-2651	31	10	49	CARDINAL
cjgl-2651	32	1	l. rev	PERSON
cjgl-2651	32	2	261	CARDINAL
cjgl-2651	32	3	2004	DATE
cjgl-2651	32	4	kahng	GPE
cjgl-2651	32	5	61	CARDINAL
cjgl-2651	32	6	hastings l.j	PERSON
cjgl-2651	32	7	651	CARDINAL
cjgl-2651	32	8	2010	DATE
cjgl-2651	33	1	hereinafter kahng	PERSON
cjgl-2651	33	2	edward j. mccaffery	PERSON
cjgl-2651	33	3	40	CARDINAL
cjgl-2651	33	4	ucla l. rev	PERSON
cjgl-2651	33	5	983	CARDINAL
cjgl-2651	33	6	1992	DATE
cjgl-2651	33	7	two	CARDINAL
cjgl-2651	33	8	asian	NORP
cjgl-2651	33	9	americans	NORP
cjgl-2651	33	10	ii asian l.j	PERSON
cjgl-2651	33	11	117	CARDINAL
cjgl-2651	33	12	2004	DATE
cjgl-2651	33	13	asian-american	NORP
cjgl-2651	34	1	7	CARDINAL
cjgl-2651	34	2	anthony c. infanti	PERSON
cjgl-2651	34	3	kim brooks et al.	PERSON
cjgl-2651	34	4	2011	DATE
cjgl-2651	35	1	213	CARDINAL
cjgl-2651	35	2	nancy j. knauer	PERSON
cjgl-2651	35	3	101	CARDINAL
cjgl-2651	35	4	w. va	GPE
cjgl-2651	36	1	l. rev	PERSON
cjgl-2651	37	1	129	CARDINAL
cjgl-2651	37	2	1998	DATE
cjgl-2651	38	1	118	CARDINAL
cjgl-2651	39	1	6	CARDINAL
cjgl-2651	39	2	988-1013	CARDINAL
cjgl-2651	40	1	columbia journal of gender	ORG
cjgl-2651	40	2	9	CARDINAL
cjgl-2651	41	1	leonard v. commissioner	PERSON
cjgl-2651	41	2	first	ORDINAL
cjgl-2651	42	1	12	CARDINAL
cjgl-2651	43	1	r. arriola	PERSON
cjgl-2651	43	2	35	CARDINAL
cjgl-2651	43	3	louisville j. fam	PERSON
cjgl-2651	44	1	l. 691	PERSON
cjgl-2651	44	2	1996-1997	DATE
cjgl-2651	44	3	angela mac kupcnda	PERSON
cjgl-2651	44	4	two	CARDINAL
cjgl-2651	44	5	two	CARDINAL
cjgl-2651	44	6	african american	NORP
cjgl-2651	44	7	african american	NORP
cjgl-2651	44	8	35	CARDINAL
cjgl-2651	44	9	louisville j. fam	PERSON
cjgl-2651	45	1	703	CARDINAL
cjgl-2651	45	2	19961997	DATE
cjgl-2651	46	1	10	CARDINAL
cjgl-2651	46	2	wendy c. gcrzog	PERSON
cjgl-2651	46	3	42	CARDINAL
cjgl-2651	47	1	805	CARDINAL
cjgl-2651	47	2	2009	DATE
cjgl-2651	48	1	leonard v. comm'r	PERSON
cjgl-2651	49	1	2008-141	DATE
cjgl-2651	50	1	12	CARDINAL
cjgl-2651	53	1	2036(b)(2	CARDINAL
cjgl-2651	54	1	2057(c	CARDINAL
cjgl-2651	54	2	july 2010	DATE
cjgl-2651	56	1	fiscal year 2008	DATE
cjgl-2651	56	2	about 8%	PERCENT
cjgl-2651	60	1	55b	DATE
cjgl-2651	61	1	treasury	ORG
cjgl-2651	61	2	2008	DATE
cjgl-2651	61	3	23	CARDINAL
cjgl-2651	61	4	2009	DATE
cjgl-2651	62	1	fiscal year 2008	DATE
cjgl-2651	62	2	nearly 20/o	CARDINAL
cjgl-2651	62	3	at least $5 million	MONEY
cjgl-2651	63	1	3	CARDINAL
cjgl-2651	64	1	antonio gramsci	PERSON
cjgl-2651	65	1	douglas litowitz	PERSON
cjgl-2651	65	2	gramsci	PERSON
cjgl-2651	66	1	' 4	DATE
cjgl-2651	66	2	gramsci	PERSON
cjgl-2651	66	3	15	CARDINAL
cjgl-2651	66	4	hegemony gramsci	PERSON
cjgl-2651	66	5	one	CARDINAL
cjgl-2651	68	1	13	CARDINAL
cjgl-2651	68	2	the united states	GPE
cjgl-2651	68	3	germany	GPE
cjgl-2651	68	4	10	CARDINAL
cjgl-2651	68	5	fla	GPE
cjgl-2651	69	1	315	CARDINAL
cjgl-2651	69	2	316	CARDINAL
cjgl-2651	69	3	2010	DATE
cjgl-2651	70	1	[hcreinafter kahng	PERSON
cjgl-2651	71	1	14	CARDINAL
cjgl-2651	71	2	douglas litowitz	PERSON
cjgl-2651	71	3	2000	DATE
cjgl-2651	71	4	byu l. rev	PERSON
cjgl-2651	72	1	515,519	CARDINAL
cjgl-2651	72	2	15	CARDINAL
cjgl-2651	72	3	anthony c. infanti	PERSON
cjgl-2651	72	4	55	CARDINAL
cjgl-2651	72	5	l. rev	PERSON
cjgl-2651	72	6	1191	CARDINAL
cjgl-2651	72	7	1242	CARDINAL
cjgl-2651	73	1	columbia journal of gender	ORG
cjgl-2651	74	1	16	CARDINAL
cjgl-2651	74	2	congress	ORG
cjgl-2651	74	3	the internal revenue service	ORG
cjgl-2651	74	4	irs	ORG
cjgl-2651	77	1	three	CARDINAL
cjgl-2651	81	1	two	CARDINAL
cjgl-2651	81	2	tandem	ORG
cjgl-2651	84	1	16	CARDINAL
cjgl-2651	84	2	carl boggs	PERSON
cjgl-2651	84	3	gramsci	PERSON
cjgl-2651	84	4	39	CARDINAL
cjgl-2651	84	5	1976	DATE
cjgl-2651	85	1	334	CARDINAL
cjgl-2651	92	1	congress	ORG
cjgl-2651	92	2	irs	ORG
cjgl-2651	94	1	columbia journal of gender	ORG
cjgl-2651	96	1	i.	PERSON
cjgl-2651	98	1	irs	ORG
cjgl-2651	99	1	1099	DATE
cjgl-2651	100	1	'17	DATE
cjgl-2651	100	2	two	CARDINAL
cjgl-2651	101	1	irs	ORG
cjgl-2651	103	1	irs	ORG
cjgl-2651	104	1	irs	ORG
cjgl-2651	105	1	17	CARDINAL
cjgl-2651	105	2	carol a. kasscm	PERSON
cjgl-2651	105	3	u.s.	GPE
cjgl-2651	106	1	643	CARDINAL
cjgl-2651	106	2	2011	DATE
cjgl-2651	107	1	columbia journal of gender	ORG
cjgl-2651	109	1	irs	ORG
cjgl-2651	109	2	1099-misc	DATE
cjgl-2651	111	1	18	CARDINAL
cjgl-2651	113	1	19	CARDINAL
cjgl-2651	113	2	only one	CARDINAL
cjgl-2651	113	3	just one	CARDINAL
cjgl-2651	113	4	irs	ORG
cjgl-2651	114	1	96	CARDINAL
cjgl-2651	114	2	19 1	CARDINAL
cjgl-2651	114	3	three	CARDINAL
cjgl-2651	117	1	6041	DATE
cjgl-2651	117	2	6045	CARDINAL
cjgl-2651	117	3	july 2010	DATE
cjgl-2651	119	1	20	CARDINAL
cjgl-2651	120	1	8	CARDINAL
cjgl-2651	120	2	2009	DATE
cjgl-2651	121	1	more than one	CARDINAL
cjgl-2651	121	2	more than one	CARDINAL
cjgl-2651	121	3	first	ORDINAL
cjgl-2651	121	4	first	ORDINAL
cjgl-2651	122	1	first	ORDINAL
cjgl-2651	124	1	columbia journal of gender	ORG
cjgl-2651	126	1	irs	ORG
cjgl-2651	131	1	21	CARDINAL
cjgl-2651	131	2	first	ORDINAL
cjgl-2651	131	3	second	ORDINAL
cjgl-2651	132	1	first	ORDINAL
cjgl-2651	132	2	second	ORDINAL
cjgl-2651	132	3	irs	ORG
cjgl-2651	133	1	first	ORDINAL
cjgl-2651	133	2	irs	ORG
cjgl-2651	133	3	second	ORDINAL
cjgl-2651	133	4	irs	ORG
cjgl-2651	134	1	irs	ORG
cjgl-2651	134	2	21	CARDINAL
cjgl-2651	134	3	2	CARDINAL
cjgl-2651	135	1	columbia journal of gender	ORG
cjgl-2651	135	2	second	ORDINAL
cjgl-2651	135	3	irs	ORG
cjgl-2651	136	1	22	CARDINAL
cjgl-2651	136	2	first	ORDINAL
cjgl-2651	137	1	23	CARDINAL
cjgl-2651	138	1	first	ORDINAL
cjgl-2651	138	2	28%	PERCENT
cjgl-2651	138	3	irs	ORG
cjgl-2651	138	4	second	ORDINAL
cjgl-2651	138	5	first	ORDINAL
cjgl-2651	138	6	1	CARDINAL
cjgl-2651	138	7	second	ORDINAL
cjgl-2651	138	8	2	CARDINAL
cjgl-2651	138	9	linder	PERSON
cjgl-2651	138	10	3	CARDINAL
cjgl-2651	138	11	second	ORDINAL
cjgl-2651	139	1	24	CARDINAL
cjgl-2651	139	2	first	ORDINAL
cjgl-2651	140	1	22	CARDINAL
cjgl-2651	141	1	irs	ORG
cjgl-2651	142	1	irs	ORG
cjgl-2651	144	1	23	CARDINAL
cjgl-2651	145	1	second	ORDINAL
cjgl-2651	145	2	january 31 of the year	DATE
cjgl-2651	145	3	first	ORDINAL
cjgl-2651	148	1	6049(c)(2	CARDINAL
cjgl-2651	148	2	6050n(b	CARDINAL
cjgl-2651	149	1	irs	ORG
cjgl-2651	149	2	february 28 of the year	DATE
cjgl-2651	152	1	1.6042-2(c	CARDINAL
cjgl-2651	152	2	2000	DATE
cjgl-2651	152	3	1.6049-4(g)(1	CARDINAL
cjgl-2651	152	4	2006	DATE
cjgl-2651	152	5	20	CARDINAL
cjgl-2651	152	6	4	CARDINAL
cjgl-2651	153	1	6721	CARDINAL
cjgl-2651	155	1	i. §	PERSON
cjgl-2651	155	2	6724	DATE
cjgl-2651	156	1	24	CARDINAL
cjgl-2651	157	1	6302	DATE
cjgl-2651	160	1	31.3406(a)-i	CARDINAL
cjgl-2651	160	2	1995	DATE
cjgl-2651	160	3	2002	DATE
cjgl-2651	160	4	31.3406(b)(2)-i(a)(i	CARDINAL
cjgl-2651	160	5	1995	DATE
cjgl-2651	160	6	1995	DATE
cjgl-2651	160	7	31.3406(b)(3)-4(a	CARDINAL
cjgl-2651	160	8	1995	DATE
cjgl-2651	160	9	31.3406(d)-i(a	CARDINAL
cjgl-2651	160	10	1995	DATE
cjgl-2651	160	11	31.3406(d)-2	CARDINAL
cjgl-2651	160	12	1995	DATE
cjgl-2651	160	13	31.3406(h)-2(t)(3	DATE
cjgl-2651	160	14	2002	DATE
cjgl-2651	160	15	31.3406-3	CARDINAL
cjgl-2651	160	16	2000	DATE
cjgl-2651	160	17	3	CARDINAL
cjgl-2651	161	1	25	CARDINAL
cjgl-2651	163	1	1.6001-1(c	CARDINAL
cjgl-2651	163	2	1990	DATE
cjgl-2651	163	3	1.6001-1	CARDINAL
cjgl-2651	164	1	columbia journal of	ORG
cjgl-2651	168	1	two	CARDINAL
cjgl-2651	169	1	irs	ORG
cjgl-2651	171	1	26	CARDINAL
cjgl-2651	173	1	more than 2.7 million	CARDINAL
cjgl-2651	173	2	2008	DATE
cjgl-2651	174	1	27	CARDINAL
cjgl-2651	174	2	irs	ORG
cjgl-2651	176	1	26	CARDINAL
cjgl-2651	177	1	u.s.	GPE
cjgl-2651	177	2	1	CARDINAL
cjgl-2651	177	3	2009	DATE
cjgl-2651	178	1	27 in 2008	DATE
cjgl-2651	178	2	2,717,037	CARDINAL
cjgl-2651	178	3	53,655,844	CARDINAL
cjgl-2651	182	1	1304	CARDINAL
cjgl-2651	182	2	40	CARDINAL
cjgl-2651	182	3	2010	DATE
cjgl-2651	183	1	irs	ORG
cjgl-2651	183	2	all 2.7 million	CARDINAL
cjgl-2651	183	3	irs	ORG
cjgl-2651	183	4	third	ORDINAL
cjgl-2651	184	1	more than 2.7 million	CARDINAL
cjgl-2651	185	1	columbia journal of gender	ORG
cjgl-2651	186	1	irs	ORG
cjgl-2651	192	1	1. section 6049	CARDINAL
cjgl-2651	193	1	section 6049	LAW
cjgl-2651	193	2	10	MONEY
cjgl-2651	193	3	10	MONEY
cjgl-2651	194	1	28	CARDINAL
cjgl-2651	196	1	29	CARDINAL
cjgl-2651	196	2	28 i.r.c	QUANTITY
cjgl-2651	198	1	29	CARDINAL
cjgl-2651	200	1	1.6049-4(a)(i	CARDINAL
cjgl-2651	200	2	2006	DATE
cjgl-2651	201	1	22.2 columbia	PERCENT
cjgl-2651	202	1	30	CARDINAL
cjgl-2651	203	1	2	CARDINAL
cjgl-2651	203	2	section 6050n	LAW
cjgl-2651	204	1	10	MONEY
cjgl-2651	204	2	10	MONEY
cjgl-2651	205	1	31	CARDINAL
cjgl-2651	205	2	6049	DATE
cjgl-2651	207	1	32	CARDINAL
cjgl-2651	210	1	3	CARDINAL
cjgl-2651	211	1	30	CARDINAL
cjgl-2651	212	1	1.6049-4(f)(4)(i	CARDINAL
cjgl-2651	213	1	31	CARDINAL
cjgl-2651	214	1	6050n(a	CARDINAL
cjgl-2651	215	1	32	CARDINAL
cjgl-2651	217	1	1.6050n-i(c)(2)(i	MONEY
cjgl-2651	217	2	1999	DATE
cjgl-2651	218	1	rcg	PERSON
cjgl-2651	219	1	1.6049-4(a	CARDINAL
cjgl-2651	220	1	columbia journal of gender	ORG
cjgl-2651	221	1	6042	DATE
cjgl-2651	221	2	si0	DATE
cjgl-2651	221	3	10	MONEY
cjgl-2651	222	1	33	CARDINAL
cjgl-2651	223	1	6050n	DATE
cjgl-2651	223	2	6049	DATE
cjgl-2651	223	3	6042	DATE
cjgl-2651	224	1	6042	DATE
cjgl-2651	224	2	1.6109-1	CARDINAL
cjgl-2651	224	3	the year	DATE
cjgl-2651	224	4	10	MONEY
cjgl-2651	225	1	34	CARDINAL
cjgl-2651	225	2	6049	DATE
cjgl-2651	225	3	fonn 1099	DATE
cjgl-2651	227	1	33	CARDINAL
cjgl-2651	229	1	14	CARDINAL
cjgl-2651	230	1	rcg	PERSON
cjgl-2651	231	1	1.6042-2(a)(2	MONEY
cjgl-2651	231	2	2000	DATE
cjgl-2651	232	1	columbia journal of gender	ORG
cjgl-2651	233	1	35	CARDINAL
cjgl-2651	233	2	1099div	CARDINAL
cjgl-2651	234	1	36	CARDINAL
cjgl-2651	234	2	6042	DATE
cjgl-2651	234	3	irs	ORG
cjgl-2651	235	1	6049	DATE
cjgl-2651	235	2	6050n	CARDINAL
cjgl-2651	236	1	irs	ORG
cjgl-2651	238	1	6042, 6049	DATE
cjgl-2651	238	2	6050n	DATE
cjgl-2651	239	1	7	CARDINAL
cjgl-2651	239	2	35	CARDINAL
cjgl-2651	239	3	63	CARDINAL
cjgl-2651	240	1	3033	CARDINAL
cjgl-2651	240	2	1992	DATE
cjgl-2651	241	1	36	CARDINAL
cjgl-2651	242	1	6049	DATE
cjgl-2651	242	2	treasury	ORG
cjgl-2651	242	3	1.6049-4	CARDINAL
cjgl-2651	242	4	1997	DATE
cjgl-2651	243	1	8734,	DATE
cjgl-2651	243	2	109	CARDINAL
cjgl-2651	245	1	1.6049-4(f)(4)(i	CARDINAL
cjgl-2651	245	2	1983-1	DATE
cjgl-2651	245	3	316	CARDINAL
cjgl-2651	247	1	8734, 1997-2	DATE
cjgl-2651	247	2	109	CARDINAL
cjgl-2651	247	3	1988-1	DATE
cjgl-2651	247	4	892	CARDINAL
cjgl-2651	247	5	january 1988	DATE
cjgl-2651	247	6	26	CARDINAL
cjgl-2651	248	1	1,31	DATE
cjgl-2651	248	2	35a	CARDINAL
cjgl-2651	249	1	37	CARDINAL
cjgl-2651	250	1	6042, 6049,	DATE
cjgl-2651	250	2	6050n	DATE
cjgl-2651	251	1	columbia journal of gender	ORG
cjgl-2651	252	1	38	CARDINAL
cjgl-2651	252	2	irs	ORG
cjgl-2651	253	1	39	CARDINAL
cjgl-2651	254	1	40	CARDINAL
cjgl-2651	254	2	41	CARDINAL
cjgl-2651	256	1	one	CARDINAL
cjgl-2651	258	1	38	CARDINAL
cjgl-2651	259	1	99-841	CARDINAL
cjgl-2651	259	2	11	CARDINAL
cjgl-2651	259	3	1986	DATE
cjgl-2651	259	4	1986	DATE
cjgl-2651	259	5	u.s.c.c.a.n.	LAW
cjgl-2651	260	1	4075	CARDINAL
cjgl-2651	260	2	4876-77	DATE
cjgl-2651	262	1	97	CARDINAL
cjgl-2651	262	2	56263	DATE
cjgl-2651	262	3	1982	DATE
cjgl-2651	262	4	1982	DATE
cjgl-2651	262	5	1190	CARDINAL
cjgl-2651	262	6	1334-35	CARDINAL
cjgl-2651	264	1	87-2508	DATE
cjgl-2651	264	2	41-42	CARDINAL
cjgl-2651	264	3	1962	DATE
cjgl-2651	264	4	1962	DATE
cjgl-2651	264	5	u.s.c.c.a.n. 3732	LAW
cjgl-2651	264	6	3762-63	CARDINAL
cjgl-2651	264	7	s. rep	ORG
cjgl-2651	266	1	87-1881	DATE
cjgl-2651	266	2	118-23	CARDINAL
cjgl-2651	266	3	1962	DATE
cjgl-2651	266	4	1962	DATE
cjgl-2651	266	5	u.s.c.c.a.n. 3297	LAW
cjgl-2651	266	6	3424-30	DATE
cjgl-2651	266	7	39	CARDINAL
cjgl-2651	266	8	26	CARDINAL
cjgl-2651	267	1	40	CARDINAL
cjgl-2651	267	2	36	CARDINAL
cjgl-2651	267	3	41	CARDINAL
cjgl-2651	269	1	supra	PERSON
cjgl-2651	269	2	36	CARDINAL
cjgl-2651	270	1	22.2 345	CARDINAL
cjgl-2651	270	2	columbia	ORG
cjgl-2651	271	1	42	CARDINAL
cjgl-2651	271	2	first	ORDINAL
cjgl-2651	272	1	3	CARDINAL
cjgl-2651	272	2	irs	ORG
cjgl-2651	272	3	irs	ORG
cjgl-2651	273	1	44	CARDINAL
cjgl-2651	274	1	first	ORDINAL
cjgl-2651	274	2	second	ORDINAL
cjgl-2651	274	3	irs	ORG
cjgl-2651	275	1	42	CARDINAL
cjgl-2651	275	2	7	CARDINAL
cjgl-2651	275	3	305	CARDINAL
cjgl-2651	276	1	43	CARDINAL
cjgl-2651	276	2	22	CARDINAL
cjgl-2651	276	3	14	CARDINAL
cjgl-2651	276	4	2	CARDINAL
cjgl-2651	276	5	irs	ORG
cjgl-2651	276	6	yahoo	ORG
cjgl-2651	277	1	sept. 30, 2011	DATE
cjgl-2651	278	1	15	CARDINAL
cjgl-2651	278	2	second	ORDINAL
cjgl-2651	279	1	first	ORDINAL
cjgl-2651	279	2	second	ORDINAL
cjgl-2651	281	1	july 2010	DATE
cjgl-2651	281	2	colony trust co.	ORG
cjgl-2651	281	3	279	CARDINAL
cjgl-2651	281	4	716	CARDINAL
cjgl-2651	281	5	729-30	CARDINAL
cjgl-2651	283	1	81-i10	QUANTITY
cjgl-2651	283	2	198	CARDINAL
cjgl-2651	283	3	479	CARDINAL
cjgl-2651	285	1	columbia journal of gender	ORG
cjgl-2651	285	2	1099	ORG
cjgl-2651	285	3	1096	CARDINAL
cjgl-2651	286	1	irs	ORG
cjgl-2651	286	2	1	CARDINAL
cjgl-2651	286	3	2	CARDINAL
cjgl-2651	287	1	46	DATE
cjgl-2651	287	2	irs	ORG
cjgl-2651	289	1	edward mccaffery	PERSON
cjgl-2651	289	2	five	CARDINAL
cjgl-2651	289	3	1	CARDINAL
cjgl-2651	289	4	2	CARDINAL
cjgl-2651	289	5	3	CARDINAL
cjgl-2651	289	6	4	CARDINAL
cjgl-2651	289	7	generally.anthony c. infanti	PERSON
cjgl-2651	289	8	the united states	GPE
cjgl-2651	289	9	2010	DATE
cjgl-2651	289	10	utah	GPE
cjgl-2651	289	11	l. rev	PERSON
cjgl-2651	289	12	605	CARDINAL
cjgl-2651	290	1	columbia journal of gender	ORG
cjgl-2651	290	2	5	CARDINAL
cjgl-2651	300	1	48	CARDINAL
cjgl-2651	301	1	dorothy brown	PERSON
cjgl-2651	301	2	47	DATE
cjgl-2651	301	3	6	CARDINAL
cjgl-2651	301	4	988	CARDINAL
cjgl-2651	303	1	1029	CARDINAL
cjgl-2651	304	1	columbia journal of	ORG
cjgl-2651	304	2	african-american	NORP
cjgl-2651	305	1	african-american	NORP
cjgl-2651	305	2	african-american	NORP
cjgl-2651	305	3	1	CARDINAL
cjgl-2651	305	4	2	CARDINAL
cjgl-2651	306	1	49	CARDINAL
cjgl-2651	306	2	asian-american	NORP
cjgl-2651	306	3	african-american	NORP
cjgl-2651	306	4	nominee/	GPE
cjgl-2651	306	5	irs	ORG
cjgl-2651	306	6	'52	DATE
cjgl-2651	307	1	49	CARDINAL
cjgl-2651	307	2	6	CARDINAL
cjgl-2651	307	3	791	CARDINAL
cjgl-2651	308	1	50	CARDINAL
cjgl-2651	308	2	6	CARDINAL
cjgl-2651	308	3	138	CARDINAL
cjgl-2651	309	1	5	CARDINAL
cjgl-2651	309	2	anthony c. infanti	PERSON
cjgl-2651	309	3	61	CARDINAL
cjgl-2651	310	1	407	CARDINAL
cjgl-2651	310	2	423	CARDINAL
cjgl-2651	310	3	7	CARDINAL
cjgl-2651	310	4	52	CARDINAL
cjgl-2651	311	1	july 2010	DATE
cjgl-2651	312	1	118	CARDINAL
cjgl-2651	312	2	massachusetts	GPE
cjgl-2651	312	3	obama	PERSON
cjgl-2651	313	1	22.2 columbia	PERCENT
cjgl-2651	314	1	54	CARDINAL
cjgl-2651	314	2	55	CARDINAL
cjgl-2651	314	3	more than sixty years	DATE
cjgl-2651	314	4	the united states	GPE
cjgl-2651	315	1	56	CARDINAL
cjgl-2651	315	2	kahng asserts	ORG
cjgl-2651	316	1	57	CARDINAL
cjgl-2651	317	1	years 2007 and	DATE
cjgl-2651	317	2	2008	DATE
cjgl-2651	317	3	approximately 97%	PERCENT
cjgl-2651	317	4	less than $200,000	MONEY
cjgl-2651	318	1	58	CARDINAL
cjgl-2651	318	2	both years	DATE
cjgl-2651	318	3	13	CARDINAL
cjgl-2651	318	4	6	CARDINAL
cjgl-2651	319	1	54	CARDINAL
cjgl-2651	319	2	charles p. rettig	PERSON
cjgl-2651	319	3	j. tax prac	PERSON
cjgl-2651	320	1	proc	PERSON
cjgl-2651	321	1	oct.-nov	GPE
cjgl-2651	322	1	2006	DATE
cjgl-2651	322	2	15	CARDINAL
cjgl-2651	322	3	15	DATE
cjgl-2651	322	4	only 1.2%	PERCENT
cjgl-2651	322	5	third	ORDINAL
cjgl-2651	322	6	4.5%	PERCENT
cjgl-2651	323	1	55 kahng	QUANTITY
cjgl-2651	323	2	13	CARDINAL
cjgl-2651	323	3	324	CARDINAL
cjgl-2651	324	1	56	CARDINAL
cjgl-2651	324	2	324	CARDINAL
cjgl-2651	325	1	338	CARDINAL
cjgl-2651	326	1	58	CARDINAL
cjgl-2651	329	1	1304	CARDINAL
cjgl-2651	329	2	27	CARDINAL
cjgl-2651	329	3	16	CARDINAL
cjgl-2651	329	4	justin bryan	PERSON
cjgl-2651	329	5	2007	DATE
cjgl-2651	330	1	fall 2009	DATE
cjgl-2651	330	2	5	CARDINAL
cjgl-2651	330	3	22	CARDINAL
cjgl-2651	331	1	columbia journal of gender	ORG
cjgl-2651	331	2	80%	PERCENT
cjgl-2651	332	1	59	CARDINAL
cjgl-2651	332	2	3%	PERCENT
cjgl-2651	332	3	20%	PERCENT
cjgl-2651	332	4	47%	PERCENT
cjgl-2651	332	5	2007	DATE
cjgl-2651	332	6	42%	PERCENT
cjgl-2651	332	7	2008	DATE
cjgl-2651	332	8	66%	PERCENT
cjgl-2651	332	9	2007	DATE
cjgl-2651	332	10	57%	PERCENT
cjgl-2651	332	11	2008	DATE
cjgl-2651	332	12	60%	PERCENT
cjgl-2651	332	13	2007	DATE
cjgl-2651	332	14	57%	PERCENT
cjgl-2651	332	15	2008	DATE
cjgl-2651	332	16	65%	PERCENT
cjgl-2651	332	17	2007	DATE
cjgl-2651	332	18	61%	PERCENT
cjgl-2651	332	19	2008	DATE
cjgl-2651	332	20	62%	PERCENT
cjgl-2651	332	21	2007	DATE
cjgl-2651	332	22	66%	PERCENT
cjgl-2651	332	23	2008	DATE
cjgl-2651	333	1	60	CARDINAL
cjgl-2651	335	1	59 i.r.s	PERSON
cjgl-2651	336	1	putb	PERSON
cjgl-2651	338	1	1304	CARDINAL
cjgl-2651	338	2	27	CARDINAL
cjgl-2651	338	3	42	CARDINAL
cjgl-2651	339	1	1.4	CARDINAL
cjgl-2651	339	2	bryan	PERSON
cjgl-2651	339	3	supra	PERSON
cjgl-2651	339	4	58	DATE
cjgl-2651	339	5	22	CARDINAL
cjgl-2651	340	1	i. 60	PERSON
cjgl-2651	343	1	1304	CARDINAL
cjgl-2651	343	2	27	CARDINAL
cjgl-2651	343	3	42	CARDINAL
cjgl-2651	344	1	1.4	CARDINAL
cjgl-2651	344	2	bryan	PERSON
cjgl-2651	344	3	supra	PERSON
cjgl-2651	344	4	58	DATE
cjgl-2651	344	5	22	CARDINAL
cjgl-2651	345	1	1	CARDINAL
cjgl-2651	345	2	2007 to 2008	DATE
cjgl-2651	349	1	1304	CARDINAL
cjgl-2651	349	2	27	CARDINAL
cjgl-2651	349	3	2	CARDINAL
cjgl-2651	350	1	the federal reserve board's	ORG
cjgl-2651	351	1	2007	DATE
cjgl-2651	351	2	84.8%	PERCENT
cjgl-2651	351	3	only 56.5%	PERCENT
cjgl-2651	352	1	brian k. bucks et al	PERSON
cjgl-2651	352	2	u.s.	GPE
cjgl-2651	352	3	fanily	GPE
cjgl-2651	352	4	2004 to 2007	DATE
cjgl-2651	352	5	fed	ORG
cjgl-2651	354	1	bull.	PERSON
cjgl-2651	354	2	feb. 2009	DATE
cjgl-2651	354	3	al, a5 tbl	ORG
cjgl-2651	355	1	i. moreover	PERSON
cjgl-2651	355	2	7.8%	PERCENT
cjgl-2651	355	3	1.9%	PERCENT
cjgl-2651	355	4	75-89.9	CARDINAL
cjgl-2651	358	1	nearly 80%	PERCENT
cjgl-2651	358	2	only 46%	PERCENT
cjgl-2651	360	1	6	CARDINAL
cjgl-2651	360	2	the next two	DATE
cjgl-2651	360	3	information61	NORP
cjgl-2651	360	4	melvin d. oliver thomas m. shapiro	PERSON
cjgl-2651	360	5	73	CARDINAL
cjgl-2651	360	6	1995	DATE
cjgl-2651	362	1	d.	NORP
cjgl-2651	363	1	between african americans	NORP
cjgl-2651	363	2	diana decre cheryl r. doss	PERSON
cjgl-2651	364	1	12	CARDINAL
cjgl-2651	366	1	11	DATE
cjgl-2651	366	2	2006	DATE
cjgl-2651	367	1	two	CARDINAL
cjgl-2651	368	1	35	DATE
cjgl-2651	368	2	infanti	ORG
cjgl-2651	368	3	15	CARDINAL
cjgl-2651	368	4	1227-39	CARDINAL
cjgl-2651	368	5	sunhwa lee	PERSON
cjgl-2651	368	6	30	CARDINAL
cjgl-2651	368	7	j. women	PERSON
cjgl-2651	369	1	141	CARDINAL
cjgl-2651	369	2	148	CARDINAL
cjgl-2651	369	3	2009	DATE
cjgl-2651	369	4	158-64	DATE
cjgl-2651	369	5	angcla lyons ct al.	PERSON
cjgl-2651	369	6	6	CARDINAL
cjgl-2651	369	7	j. pers	PERSON
cjgl-2651	371	1	57	CARDINAL
cjgl-2651	371	2	57	CARDINAL
cjgl-2651	372	1	today	DATE
cjgl-2651	372	2	two	CARDINAL
cjgl-2651	372	3	neelakantan yunhee chang	PERSON
cjgl-2651	372	4	100	CARDINAL
cjgl-2651	374	1	rev	PERSON
cjgl-2651	375	1	362	CARDINAL
cjgl-2651	375	2	2010	DATE
cjgl-2651	376	1	lucie	GPE
cjgl-2651	376	2	schmidt purvi sevak	PERSON
cjgl-2651	376	3	the united states	GPE
cjgl-2651	376	4	12	CARDINAL
cjgl-2651	377	1	139	CARDINAL
cjgl-2651	377	2	156	CARDINAL
cjgl-2651	377	3	2006	DATE
cjgl-2651	377	4	between twenty-five	CARDINAL
cjgl-2651	378	1	352	CARDINAL
cjgl-2651	379	1	first	ORDINAL
cjgl-2651	380	1	one	CARDINAL
cjgl-2651	382	1	11	CARDINAL
cjgl-2651	389	1	1	CARDINAL
cjgl-2651	389	2	one	CARDINAL
cjgl-2651	390	1	two	CARDINAL
cjgl-2651	391	1	first	ORDINAL
cjgl-2651	392	1	second	ORDINAL
cjgl-2651	393	1	a.	PERSON
cjgl-2651	393	2	columbia journal of gender	ORG
cjgl-2651	393	3	1	CARDINAL
cjgl-2651	393	4	the tax reform act of	LAW
cjgl-2651	393	5	1986	DATE
cjgl-2651	394	1	congress	ORG
cjgl-2651	395	1	62	CARDINAL
cjgl-2651	396	1	63	CARDINAL
cjgl-2651	396	2	five years	DATE
cjgl-2651	396	3	older.64 congress	ORG
cjgl-2651	396	4	1994.65	CARDINAL
cjgl-2651	397	1	66	CARDINAL
cjgl-2651	398	1	62	CARDINAL
cjgl-2651	399	1	151	CARDINAL
cjgl-2651	399	2	july 2010	DATE
cjgl-2651	400	1	63	CARDINAL
cjgl-2651	402	1	64	CARDINAL
cjgl-2651	402	2	1986	DATE
cjgl-2651	404	1	99	CARDINAL
cjgl-2651	404	2	100	CARDINAL
cjgl-2651	405	1	2085	CARDINAL
cjgl-2651	405	2	2749	CARDINAL
cjgl-2651	406	1	6109(c	CARDINAL
cjgl-2651	407	1	65	CARDINAL
cjgl-2651	409	1	103	CARDINAL
cjgl-2651	409	2	108	CARDINAL
cjgl-2651	410	1	4809	DATE
cjgl-2651	410	2	5010	CARDINAL
cjgl-2651	410	3	1994	DATE
cjgl-2651	411	1	6109(c	CARDINAL
cjgl-2651	411	2	1990	DATE
cjgl-2651	413	1	10 1-508	CARDINAL
cjgl-2651	413	2	11112	DATE
cjgl-2651	413	3	104	CARDINAL
cjgl-2651	414	1	1388-413	CARDINAL
cjgl-2651	415	1	6109(e	CARDINAL
cjgl-2651	415	2	two years of age to	DATE
cjgl-2651	415	3	1988	DATE
cjgl-2651	417	1	100-485	CARDINAL
cjgl-2651	417	2	704	CARDINAL
cjgl-2651	417	3	102	CARDINAL
cjgl-2651	418	1	2343	CARDINAL
cjgl-2651	418	2	2427	DATE
cjgl-2651	419	1	6109(e	CARDINAL
cjgl-2651	419	2	five to two years of age	DATE
cjgl-2651	419	3	1996	DATE
cjgl-2651	421	1	104-188	CARDINAL
cjgl-2651	421	2	i10	ORG
cjgl-2651	422	1	1755, 1853	DATE
cjgl-2651	423	1	6109(c	CARDINAL
cjgl-2651	424	1	15 1(e	DATE
cjgl-2651	425	1	66	CARDINAL
cjgl-2651	425	2	26	CARDINAL
cjgl-2651	425	3	1	CARDINAL
cjgl-2651	425	4	6(c	CARDINAL
cjgl-2651	426	1	columbia journal of gender and law congress	ORG
cjgl-2651	428	1	only one	CARDINAL
cjgl-2651	429	1	congress	ORG
cjgl-2651	429	2	at least 5 years old	DATE
cjgl-2651	430	1	67	CARDINAL
cjgl-2651	431	1	congress	ORG
cjgl-2651	432	1	the age of the	DATE
cjgl-2651	433	1	68	CARDINAL
cjgl-2651	433	2	a couple of million	CARDINAL
cjgl-2651	434	1	69	CARDINAL
cjgl-2651	435	1	year 1986	DATE
cjgl-2651	435	2	more than 77 million	CARDINAL
cjgl-2651	436	1	70	CARDINAL
cjgl-2651	436	2	67	CARDINAL
cjgl-2651	437	1	jcs-10	GPE
cjgl-2651	437	2	the tax reform act of	LAW
cjgl-2651	437	3	1986	DATE
cjgl-2651	437	4	1286-87	CARDINAL
cjgl-2651	437	5	1987	DATE
cjgl-2651	437	6	132	CARDINAL
cjgl-2651	439	1	98	CARDINAL
cjgl-2651	439	2	daily	DATE
cjgl-2651	440	1	june 19, 1986	DATE
cjgl-2651	441	1	68	CARDINAL
cjgl-2651	441	2	103	CARDINAL
cjgl-2651	441	3	1994	DATE
cjgl-2651	441	4	172	CARDINAL
cjgl-2651	442	1	69	CARDINAL
cjgl-2651	442	2	george guttman	PERSON
cjgl-2651	442	3	billions	CARDINAL
cjgl-2651	442	4	65	CARDINAL
cjgl-2651	442	5	19	CARDINAL
cjgl-2651	442	6	1994	DATE
cjgl-2651	443	1	70	CARDINAL
cjgl-2651	446	1	1304	CARDINAL
cjgl-2651	446	2	1986	DATE
cjgl-2651	446	3	68	CARDINAL
cjgl-2651	446	4	15 (1989	DATE
cjgl-2651	447	1	22.2 columbia	PERCENT
cjgl-2651	447	2	year 1987	DATE
cjgl-2651	447	3	the first year	DATE
cjgl-2651	448	1	71	CARDINAL
cjgl-2651	448	2	71.8 million	CARDINAL
cjgl-2651	448	3	more than 5 million	CARDINAL
cjgl-2651	449	1	72	CARDINAL
cjgl-2651	450	1	first	ORDINAL
cjgl-2651	450	2	15 1(e	DATE
cjgl-2651	451	1	73 2	CARDINAL
cjgl-2651	454	1	74	CARDINAL
cjgl-2651	456	1	162	CARDINAL
cjgl-2651	456	2	213	CARDINAL
cjgl-2651	456	3	217	CARDINAL
cjgl-2651	456	4	220	CARDINAL
cjgl-2651	456	5	71	CARDINAL
cjgl-2651	456	6	1986	DATE
cjgl-2651	458	1	99	CARDINAL
cjgl-2651	458	2	100	CARDINAL
cjgl-2651	459	1	2085	CARDINAL
cjgl-2651	459	2	2749	CARDINAL
cjgl-2651	460	1	72	CARDINAL
cjgl-2651	463	1	1304	CARDINAL
cjgl-2651	463	2	1987	DATE
cjgl-2651	463	3	53	CARDINAL
cjgl-2651	463	4	5	CARDINAL
cjgl-2651	463	5	1990	DATE
cjgl-2651	464	1	73	CARDINAL
cjgl-2651	464	2	miller v. comm'r	PERSON
cjgl-2651	464	3	114	CARDINAL
cjgl-2651	464	4	511	CARDINAL
cjgl-2651	464	5	2000	DATE
cjgl-2651	465	1	74	CARDINAL
cjgl-2651	465	2	section 151	LAW
cjgl-2651	465	3	152	CARDINAL
cjgl-2651	466	1	july 2010	DATE
cjgl-2651	467	1	22.2 columbia	PERCENT
cjgl-2651	467	2	221	CARDINAL
cjgl-2651	467	3	222	CARDINAL
cjgl-2651	467	4	223	CARDINAL
cjgl-2651	468	1	75	CARDINAL
cjgl-2651	468	2	24	CARDINAL
cjgl-2651	468	3	american	NORP
cjgl-2651	468	4	32	CARDINAL
cjgl-2651	468	5	35	CARDINAL
cjgl-2651	469	1	76	CARDINAL
cjgl-2651	472	1	15 1(e	DATE
cjgl-2651	475	1	75	CARDINAL
cjgl-2651	476	1	162	CARDINAL
cjgl-2651	476	2	220(d)(2)(a	CARDINAL
cjgl-2651	476	3	221(d	CARDINAL
cjgl-2651	476	4	222(d)(i	CARDINAL
cjgl-2651	477	1	76	CARDINAL
cjgl-2651	478	1	24(c	CARDINAL
cjgl-2651	478	2	25a(t)(l	CARDINAL
cjgl-2651	478	3	32(c)(i)(a	CARDINAL
cjgl-2651	478	4	35(a	CARDINAL
cjgl-2651	479	1	columbia	ORG
cjgl-2651	479	2	15 1(e	DATE
cjgl-2651	480	1	american	NORP
cjgl-2651	481	1	77	CARDINAL
cjgl-2651	482	1	6	CARDINAL
cjgl-2651	482	2	first	ORDINAL
cjgl-2651	483	1	ssn	ORG
cjgl-2651	484	1	ssn	ORG
cjgl-2651	486	1	79	CARDINAL
cjgl-2651	486	2	american	NORP
cjgl-2651	486	3	8917	DATE
cjgl-2651	486	4	71	CARDINAL
cjgl-2651	486	5	151	CARDINAL
cjgl-2651	486	6	222(d)(1	CARDINAL
cjgl-2651	487	1	26	CARDINAL
cjgl-2651	488	1	79	CARDINAL
cjgl-2651	488	2	form1040	PERSON
cjgl-2651	488	3	19-20	CARDINAL
cjgl-2651	488	4	2009	DATE
cjgl-2651	490	1	columbia journal of gender	ORG
cjgl-2651	491	1	80	CARDINAL
cjgl-2651	491	2	151	CARDINAL
cjgl-2651	492	1	213	CARDINAL
cjgl-2651	493	1	213	CARDINAL
cjgl-2651	494	1	213	CARDINAL
cjgl-2651	495	1	82	CARDINAL
cjgl-2651	495	2	irs	ORG
cjgl-2651	495	3	24	CARDINAL
cjgl-2651	496	1	the age of seventeen	DATE
cjgl-2651	496	2	canada	GPE
cjgl-2651	496	3	mexico	GPE
cjgl-2651	497	1	84	CARDINAL
cjgl-2651	497	2	8o	CARDINAL
cjgl-2651	498	1	8863	CARDINAL
cjgl-2651	498	2	american	NORP
cjgl-2651	499	1	i.	PERSON
cjgl-2651	499	2	2009	DATE
cjgl-2651	499	3	d.	NORP
cjgl-2651	499	4	11	CARDINAL
cjgl-2651	499	5	i. 3(a)-(b	PERSON
cjgl-2651	499	6	d.	NORP
cjgl-2651	499	7	11	CARDINAL
cjgl-2651	499	8	i. 5(a)-(b	PERSON
cjgl-2651	500	1	2009	DATE
cjgl-2651	502	1	152	CARDINAL
cjgl-2651	503	1	82	CARDINAL
cjgl-2651	503	2	26	CARDINAL
cjgl-2651	503	3	1	CARDINAL
cjgl-2651	503	4	29	CARDINAL
cjgl-2651	503	5	79	CARDINAL
cjgl-2651	503	6	30-31	DATE
cjgl-2651	504	1	'3	DATE
cjgl-2651	504	2	134	CARDINAL
cjgl-2651	504	3	84	CARDINAL
cjgl-2651	505	1	24(a	TIME
cjgl-2651	506	1	columbia journal of	ORG
cjgl-2651	506	2	24	CARDINAL
cjgl-2651	506	3	151	CARDINAL
cjgl-2651	507	1	213	CARDINAL
cjgl-2651	509	1	three	CARDINAL
cjgl-2651	509	2	85	DATE
cjgl-2651	510	1	irs	ORG
cjgl-2651	511	1	8 6	CARDINAL
cjgl-2651	514	1	87	CARDINAL
cjgl-2651	514	2	irs	ORG
cjgl-2651	515	1	88	CARDINAL
cjgl-2651	515	2	24	CARDINAL
cjgl-2651	515	3	85	CARDINAL
cjgl-2651	515	4	79	CARDINAL
cjgl-2651	515	5	17	CARDINAL
cjgl-2651	515	6	42-44	DATE
cjgl-2651	515	7	72	DATE
cjgl-2651	515	8	86	CARDINAL
cjgl-2651	515	9	134	CARDINAL
cjgl-2651	516	1	87	CARDINAL
cjgl-2651	517	1	32(c)(3)(d	CARDINAL
cjgl-2651	518	1	88	CARDINAL
cjgl-2651	518	2	26	CARDINAL
cjgl-2651	518	3	1	CARDINAL
cjgl-2651	519	1	columbia journal of gender	ORG
cjgl-2651	520	1	89	CARDINAL
cjgl-2651	521	1	american	NORP
cjgl-2651	522	1	9	CARDINAL
cjgl-2651	522	2	151	CARDINAL
cjgl-2651	523	1	9' 3	DATE
cjgl-2651	523	2	a. fringe	PERSON
cjgl-2651	524	1	101	CARDINAL
cjgl-2651	524	2	105	CARDINAL
cjgl-2651	524	3	106	CARDINAL
cjgl-2651	524	4	117	CARDINAL
cjgl-2651	524	5	119	CARDINAL
cjgl-2651	524	6	129	CARDINAL
cjgl-2651	524	7	132	CARDINAL
cjgl-2651	524	8	89	CARDINAL
cjgl-2651	525	1	24(c	CARDINAL
cjgl-2651	526	1	90	CARDINAL
cjgl-2651	526	2	25a(g)(i	CARDINAL
cjgl-2651	526	3	222(d)(2	CARDINAL
cjgl-2651	526	4	80	CARDINAL
cjgl-2651	526	5	91	CARDINAL
cjgl-2651	526	6	151	PRODUCT
cjgl-2651	526	7	2	CARDINAL
cjgl-2651	527	1	134	CARDINAL
cjgl-2651	528	1	92	CARDINAL
cjgl-2651	528	2	§§ 119	ORG
cjgl-2651	528	3	134	CARDINAL
cjgl-2651	528	4	151	CARDINAL
cjgl-2651	530	1	1	CARDINAL
cjgl-2651	530	2	2	CARDINAL
cjgl-2651	530	3	withholding.93	ORG
cjgl-2651	530	4	two	CARDINAL
cjgl-2651	531	1	94	CARDINAL
cjgl-2651	531	2	95	CARDINAL
cjgl-2651	533	1	92	CARDINAL
cjgl-2651	534	1	105(b	CARDINAL
cjgl-2651	534	2	120	CARDINAL
cjgl-2651	534	3	129	CARDINAL
cjgl-2651	534	4	132(a)(i	CARDINAL
cjgl-2651	534	5	134	CARDINAL
cjgl-2651	537	1	1.106-1	CARDINAL
cjgl-2651	540	1	1.106-1	CARDINAL
cjgl-2651	540	2	714	CARDINAL
cjgl-2651	541	1	2010-38	DATE
cjgl-2651	541	2	2010-20	DATE
cjgl-2651	541	3	1	CARDINAL
cjgl-2651	542	1	2004-79	DATE
cjgl-2651	542	2	2004-49	DATE
cjgl-2651	542	3	898	CARDINAL
cjgl-2651	543	1	93	CARDINAL
cjgl-2651	545	1	31.6001-5(a)(2	CARDINAL
cjgl-2651	545	2	3	CARDINAL
cjgl-2651	545	3	1983	DATE
cjgl-2651	546	1	94 1	CARDINAL
cjgl-2651	547	1	31.6001-5(a)(5	CARDINAL
cjgl-2651	548	1	95	CARDINAL
cjgl-2651	548	2	1.r.c	CARDINAL
cjgl-2651	549	1	3401(a)(18)-(22	ORDINAL
cjgl-2651	549	2	105	CARDINAL
cjgl-2651	549	3	106	DATE
cjgl-2651	549	4	129	CARDINAL
cjgl-2651	549	5	132	CARDINAL
cjgl-2651	549	6	134	CARDINAL
cjgl-2651	552	1	31.3401(a)-i(b)(9	CARDINAL
cjgl-2651	552	2	2006	DATE
cjgl-2651	552	3	119	CARDINAL
cjgl-2651	553	1	columbia journal of gender	ORG
cjgl-2651	554	1	96	CARDINAL
cjgl-2651	555	1	135	CARDINAL
cjgl-2651	555	2	u.s.	GPE
cjgl-2651	556	1	151	CARDINAL
cjgl-2651	556	2	irs	ORG
cjgl-2651	556	3	u.s.	GPE
cjgl-2651	557	1	98	CARDINAL
cjgl-2651	557	2	529	CARDINAL
cjgl-2651	557	3	530	CARDINAL
cjgl-2651	557	4	coverdell esas	ORG
cjgl-2651	558	1	coverdell esas benefit	ORG
cjgl-2651	558	2	96	CARDINAL
cjgl-2651	563	1	1.61-21(a)(4	CARDINAL
cjgl-2651	563	2	1992	DATE
cjgl-2651	566	1	9	CARDINAL
cjgl-2651	569	1	1.274-2(f)(2)(iii	CARDINAL
cjgl-2651	569	2	1996	DATE
cjgl-2651	571	1	2005-45, 2005-24	DATE
cjgl-2651	571	2	1228	CARDINAL
cjgl-2651	572	1	97	CARDINAL
cjgl-2651	573	1	135(c)(2)(a)(iii	CARDINAL
cjgl-2651	574	1	98	CARDINAL
cjgl-2651	575	1	u.s.	GPE
cjgl-2651	575	2	1989	DATE
cjgl-2651	575	3	1	CARDINAL
cjgl-2651	575	4	1(a	CARDINAL
cjgl-2651	575	5	2009	DATE
cjgl-2651	576	1	columbia journal of gender	ORG
cjgl-2651	577	1	99	CARDINAL
cjgl-2651	578	1	100	CARDINAL
cjgl-2651	578	2	coverdell esas	ORG
cjgl-2651	579	1	101	CARDINAL
cjgl-2651	579	2	indian	NORP
cjgl-2651	579	3	indian	NORP
cjgl-2651	580	1	march 2010	DATE
cjgl-2651	580	2	irs	ORG
cjgl-2651	580	3	151	CARDINAL
cjgl-2651	581	1	102	CARDINAL
cjgl-2651	581	2	two	CARDINAL
cjgl-2651	582	1	99	CARDINAL
cjgl-2651	584	1	100	CARDINAL
cjgl-2651	585	1	530(d)(5)-(6	CARDINAL
cjgl-2651	586	1	age 30	DATE
cjgl-2651	588	1	101	CARDINAL
cjgl-2651	589	1	1	CARDINAL
cjgl-2651	589	2	2	DATE
cjgl-2651	589	3	2009	DATE
cjgl-2651	592	1	60-61	CARDINAL
cjgl-2651	592	2	70	DATE
cjgl-2651	592	3	2009	DATE
cjgl-2651	593	1	112 i.r.c	QUANTITY
cjgl-2651	594	1	139d(c)(5	DATE
cjgl-2651	596	1	111	CARDINAL
cjgl-2651	596	2	124	CARDINAL
cjgl-2651	597	1	119,873	CARDINAL
cjgl-2651	597	2	2010	DATE
cjgl-2651	599	1	columbia journal of gender	ORG
cjgl-2651	599	2	4	CARDINAL
cjgl-2651	601	1	10 3	CARDINAL
cjgl-2651	601	2	first	ORDINAL
cjgl-2651	602	1	10 4	CARDINAL
cjgl-2651	602	2	11	CARDINAL
cjgl-2651	603	1	section 152(d)(2)."'1 5	LAW
cjgl-2651	603	2	152	CARDINAL
cjgl-2651	604	1	106	CARDINAL
cjgl-2651	604	2	213	CARDINAL
cjgl-2651	605	1	107	CARDINAL
cjgl-2651	605	2	103 i.r.c	QUANTITY
cjgl-2651	606	1	21(c)(6	DATE
cjgl-2651	607	1	104 i.r.c	QUANTITY
cjgl-2651	608	1	21(e)(9	CARDINAL
cjgl-2651	608	2	129(c)(9	CARDINAL
cjgl-2651	609	1	2441	CARDINAL
cjgl-2651	609	2	1 (	PERCENT
cjgl-2651	609	3	2009	DATE
cjgl-2651	610	1	105 i.r.c	QUANTITY
cjgl-2651	611	1	213(d)(i 1)(b	DATE
cjgl-2651	613	1	107	CARDINAL
cjgl-2651	614	1	11	CARDINAL
cjgl-2651	615	1	1-4	CARDINAL
cjgl-2651	615	2	2009	DATE
cjgl-2651	616	1	columbia journal of gender	ORG
cjgl-2651	617	1	10 8	CARDINAL
cjgl-2651	617	2	152	CARDINAL
cjgl-2651	618	1	0 9	CARDINAL
cjgl-2651	618	2	section 152(d)(2)."'l10	LAW
cjgl-2651	619	1	45r	DATE
cjgl-2651	620	1	12	CARDINAL
cjgl-2651	621	1	3	CARDINAL
cjgl-2651	621	2	irs	ORG
cjgl-2651	621	3	irs	ORG
cjgl-2651	622	1	14 108 1.r.c	CARDINAL
cjgl-2651	629	1	1.170a-2(a)(4	CARDINAL
cjgl-2651	629	2	1972	DATE
cjgl-2651	631	1	526	CARDINAL
cjgl-2651	631	2	19-20	CARDINAL
cjgl-2651	631	3	2009	DATE
cjgl-2651	632	1	112	CARDINAL
cjgl-2651	635	1	1-148	CARDINAL
cjgl-2651	635	2	1421	CARDINAL
cjgl-2651	635	3	124	CARDINAL
cjgl-2651	636	1	119	CARDINAL
cjgl-2651	636	2	237	CARDINAL
cjgl-2651	636	3	2010	DATE
cjgl-2651	637	1	45r	CARDINAL
cjgl-2651	638	1	113 i.r.c	QUANTITY
cjgl-2651	640	1	114	CARDINAL
cjgl-2651	641	1	2010-44	DATE
cjgl-2651	641	2	2010-22	DATE
cjgl-2651	642	1	717	CARDINAL
cjgl-2651	643	1	columbia journal of gender	ORG
cjgl-2651	645	1	first	ORDINAL
cjgl-2651	646	1	two	CARDINAL
cjgl-2651	647	1	15 1(e	DATE
cjgl-2651	648	1	two	CARDINAL
cjgl-2651	648	2	third	ORDINAL
cjgl-2651	649	1	22.2 columbia	PERCENT
cjgl-2651	649	2	1	CARDINAL
cjgl-2651	649	3	third	ORDINAL
cjgl-2651	649	4	21	DATE
cjgl-2651	649	5	24	CARDINAL
cjgl-2651	649	6	25a	CARDINAL
cjgl-2651	649	7	american	NORP
cjgl-2651	649	8	32	CARDINAL
cjgl-2651	649	9	35	CARDINAL
cjgl-2651	650	1	45r	CARDINAL
cjgl-2651	650	2	101	CARDINAL
cjgl-2651	650	3	105	CARDINAL
cjgl-2651	650	4	106	CARDINAL
cjgl-2651	651	1	117	CARDINAL
cjgl-2651	651	2	119	CARDINAL
cjgl-2651	655	1	22.2 columbia	PERCENT
cjgl-2651	655	2	third	ORDINAL
cjgl-2651	655	3	129	CARDINAL
cjgl-2651	655	4	132	CARDINAL
cjgl-2651	655	5	vi	PERSON
cjgl-2651	655	6	134	CARDINAL
cjgl-2651	655	7	135	CARDINAL
cjgl-2651	655	8	u.s.	GPE
cjgl-2651	655	9	v vi 139d	PERSON
cjgl-2651	655	10	indian	NORP
cjgl-2651	655	11	162	CARDINAL
cjgl-2651	655	12	170	CARDINAL
cjgl-2651	655	13	third	ORDINAL
cjgl-2651	656	1	213	CARDINAL
cjgl-2651	656	2	217	CARDINAL
cjgl-2651	656	3	220	CARDINAL
cjgl-2651	656	4	221	CARDINAL
cjgl-2651	656	5	222	CARDINAL
cjgl-2651	656	6	223	CARDINAL
cjgl-2651	656	7	529	CARDINAL
cjgl-2651	657	1	530	CARDINAL
cjgl-2651	657	2	columbia journal of gender	ORG
cjgl-2651	657	3	3	CARDINAL
cjgl-2651	657	4	one	CARDINAL
cjgl-2651	657	5	two	CARDINAL
cjgl-2651	658	1	115	CARDINAL
cjgl-2651	660	1	116	CARDINAL
cjgl-2651	661	1	115	CARDINAL
cjgl-2651	662	1	6013	CARDINAL
cjgl-2651	663	1	1	CARDINAL
cjgl-2651	663	2	26	CARDINAL
cjgl-2651	663	3	i. 117	ORG
cjgl-2651	663	4	1 1. 3	DATE
cjgl-2651	663	5	columbia journal of gender	ORG
cjgl-2651	663	6	8	CARDINAL
cjgl-2651	664	1	118 i.r.c	QUANTITY
cjgl-2651	667	1	december 31	DATE
cjgl-2651	669	1	the year	DATE
cjgl-2651	669	2	earlier years	DATE
cjgl-2651	670	1	if"legally	PERSON
cjgl-2651	672	1	the full year	DATE
cjgl-2651	673	1	toni robinson mary moers	PERSON
cjgl-2651	673	2	marty	PERSON
cjgl-2651	673	3	8 va	GPE
cjgl-2651	674	1	773	CARDINAL
cjgl-2651	674	2	788-90	CARDINAL
cjgl-2651	677	1	july 2010	DATE
cjgl-2651	679	1	one	CARDINAL
cjgl-2651	682	1	2003	DATE
cjgl-2651	682	2	39	CARDINAL
cjgl-2651	682	3	june 13, 2003	DATE
cjgl-2651	683	1	105	CARDINAL
cjgl-2651	683	2	106	CARDINAL
cjgl-2651	684	1	columbia journal of	ORG
cjgl-2651	685	1	119	CARDINAL
cjgl-2651	687	1	51	CARDINAL
cjgl-2651	687	2	46	CARDINAL
cjgl-2651	689	1	massachusetts	GPE
cjgl-2651	690	1	gill v. office of pers	ORG
cjgl-2651	691	1	699	CARDINAL
cjgl-2651	691	2	f. supp	PERSON
cjgl-2651	692	1	2d 374	DATE
cjgl-2651	692	2	376	CARDINAL
cjgl-2651	692	3	383	CARDINAL
cjgl-2651	692	4	387-97	CARDINAL
cjgl-2651	692	5	2010	DATE
cjgl-2651	694	1	denise lavoie	PERSON
cjgl-2651	694	2	us	GPE
cjgl-2651	695	1	globe	ORG
cjgl-2651	695	2	oct. 13, 2010	DATE
cjgl-2651	695	3	7	CARDINAL
cjgl-2651	696	1	california	GPE
cjgl-2651	696	2	u.s.	GPE
cjgl-2651	697	1	perry v. schwarzenegger	PERSON
cjgl-2651	697	2	704 f. supp	ORG
cjgl-2651	698	1	2d	CARDINAL
cjgl-2651	698	2	921	CARDINAL
cjgl-2651	698	3	991-1004	CARDINAL
cjgl-2651	698	4	n.d. cal	GPE
cjgl-2651	699	1	2010	DATE
cjgl-2651	700	1	perry	PERSON
cjgl-2651	700	2	perry	PERSON
cjgl-2651	700	3	the same day	DATE
cjgl-2651	701	1	pitt	PERSON
cjgl-2651	702	1	post-gazette	ORG
cjgl-2651	702	2	aug. 6, 2010	DATE
cjgl-2651	702	3	a5	GPE
cjgl-2651	703	1	obama	PERSON
cjgl-2651	704	1	charlie savage	PERSON
cjgl-2651	704	2	sheryl	PERSON
cjgl-2651	704	3	u.s.	GPE
cjgl-2651	704	4	n.y.	GPE
cjgl-2651	704	5	feb. 24, 2011	DATE
cjgl-2651	704	6	al	ORG
cjgl-2651	706	1	eric h. holder	PERSON
cjgl-2651	706	2	jr.	PERSON
cjgl-2651	706	3	u.s.	GPE
cjgl-2651	706	4	john a.	PERSON
cjgl-2651	706	5	the u.s. house of representatives	ORG
cjgl-2651	706	6	feb. 23, 2011	DATE
cjgl-2651	708	1	anthony c. infanti	PERSON
cjgl-2651	708	2	obama	ORG
cjgl-2651	708	3	feb. 23, 2011	DATE
cjgl-2651	709	1	http://	CARDINAL
cjgl-2651	709	2	119	CARDINAL
cjgl-2651	713	1	columbia journal of gender	ORG
cjgl-2651	714	1	121	CARDINAL
cjgl-2651	715	1	4.	CARDINAL
cjgl-2651	719	1	122	CARDINAL
cjgl-2651	721	1	123	CARDINAL
cjgl-2651	721	2	120	CARDINAL
cjgl-2651	721	3	90	CARDINAL
cjgl-2651	722	1	'21	DATE
cjgl-2651	726	1	502	CARDINAL
cjgl-2651	726	2	3	CARDINAL
cjgl-2651	726	3	2009	DATE
cjgl-2651	727	1	107	CARDINAL
cjgl-2651	727	2	11	CARDINAL
cjgl-2651	728	1	1-4	CARDINAL
cjgl-2651	729	1	2009	DATE
cjgl-2651	730	1	122 i.r.c	QUANTITY
cjgl-2651	731	1	71	CARDINAL
cjgl-2651	731	2	215	CARDINAL
cjgl-2651	731	3	123	CARDINAL
cjgl-2651	731	4	boris 1.	ORG
cjgl-2651	731	5	lawrence lokken	PERSON
cjgl-2651	731	6	2011	DATE
cjgl-2651	731	7	1997 wl 439909	DATE
cjgl-2651	732	1	columbia journal of gender	ORG
cjgl-2651	733	1	124	CARDINAL
cjgl-2651	733	2	1984	DATE
cjgl-2651	733	3	215	CARDINAL
cjgl-2651	733	4	71	CARDINAL
cjgl-2651	734	1	126	CARDINAL
cjgl-2651	735	1	127	CARDINAL
cjgl-2651	735	2	irs	ORG
cjgl-2651	736	1	128	CARDINAL
cjgl-2651	736	2	two	CARDINAL
cjgl-2651	737	1	1	CARDINAL
cjgl-2651	737	2	congress	ORG
cjgl-2651	737	3	124	CARDINAL
cjgl-2651	742	1	1.215	CARDINAL
cjgl-2651	742	2	1984	DATE
cjgl-2651	744	1	504	CARDINAL
cjgl-2651	744	2	13	CARDINAL
cjgl-2651	744	3	2009	DATE
cjgl-2651	745	1	125	CARDINAL
cjgl-2651	745	2	paul c. fcinberg toni robinson	PERSON
cjgl-2651	745	3	6 va	FAC
cjgl-2651	746	1	377	CARDINAL
cjgl-2651	746	2	379 n.8	QUANTITY
cjgl-2651	746	3	1986	DATE
cjgl-2651	747	1	126	CARDINAL
cjgl-2651	749	1	504	CARDINAL
cjgl-2651	749	2	124	CARDINAL
cjgl-2651	749	3	19-21	CARDINAL
cjgl-2651	749	4	2009	DATE
cjgl-2651	749	5	128	CARDINAL
cjgl-2651	750	1	127	CARDINAL
cjgl-2651	750	2	102	CARDINAL
cjgl-2651	751	1	128	CARDINAL
cjgl-2651	754	1	1041	CARDINAL
cjgl-2651	754	2	qa	ORG
cjgl-2651	754	3	14	CARDINAL
cjgl-2651	754	4	2003	DATE
cjgl-2651	755	1	columbia journal of	ORG
cjgl-2651	757	1	129	CARDINAL
cjgl-2651	758	1	congress	ORG
cjgl-2651	760	1	congress	ORG
cjgl-2651	760	2	3650	MONEY
cjgl-2651	760	3	2009)130	CARDINAL
cjgl-2651	760	4	2500)131	MONEY
cjgl-2651	760	5	congress	ORG
cjgl-2651	760	6	151	CARDINAL
cjgl-2651	761	1	between 1986 and 1994	DATE
cjgl-2651	761	2	congress	ORG
cjgl-2651	761	3	129	CARDINAL
cjgl-2651	761	4	j. crawford	PERSON
cjgl-2651	761	5	3	CARDINAL
cjgl-2651	761	6	pitt	PERSON
cjgl-2651	762	1	1	CARDINAL
cjgl-2651	762	2	3	CARDINAL
cjgl-2651	766	1	46	CARDINAL
cjgl-2651	767	1	130	CARDINAL
cjgl-2651	767	2	2008-66	DATE
cjgl-2651	767	3	2008-2	DATE
cjgl-2651	768	1	131	CARDINAL
cjgl-2651	769	1	221(b)(1	CARDINAL
cjgl-2651	770	1	132	CARDINAL
cjgl-2651	770	2	221	CARDINAL
cjgl-2651	770	3	third	ORDINAL
cjgl-2651	771	1	h.r.	PERSON
cjgl-2651	772	1	105-220	CARDINAL
cjgl-2651	772	2	368	CARDINAL
cjgl-2651	772	3	1997	DATE
cjgl-2651	773	1	columbia journal of	ORG
cjgl-2651	774	1	133	CARDINAL
cjgl-2651	774	2	congress	ORG
cjgl-2651	774	3	34	CARDINAL
cjgl-2651	774	4	irs	ORG
cjgl-2651	775	1	irs	ORG
cjgl-2651	775	2	ssn	ORG
cjgl-2651	775	3	ssn	ORG
cjgl-2651	775	4	current year	DATE
cjgl-2651	775	5	prior year	DATE
cjgl-2651	775	6	third	ORDINAL
cjgl-2651	776	1	135	CARDINAL
cjgl-2651	777	1	irs	ORG
cjgl-2651	777	2	133	CARDINAL
cjgl-2651	777	3	65	CARDINAL
cjgl-2651	778	1	134	CARDINAL
cjgl-2651	778	2	james s. eustice	PERSON
cjgl-2651	778	3	55	CARDINAL
cjgl-2651	778	4	135	CARDINAL
cjgl-2651	778	5	161	CARDINAL
cjgl-2651	778	6	2002	DATE
cjgl-2651	779	1	fiscal year 2008	DATE
cjgl-2651	779	2	irs	ORG
cjgl-2651	779	3	only 1%	PERCENT
cjgl-2651	783	1	55b	DATE
cjgl-2651	784	1	12	CARDINAL
cjgl-2651	784	2	23	CARDINAL
cjgl-2651	785	1	135	CARDINAL
cjgl-2651	786	1	2008	DATE
cjgl-2651	786	2	annual	DATE
cjgl-2651	786	3	congress	ORG
cjgl-2651	786	4	365	CARDINAL
cjgl-2651	787	1	columbia journal of gender	ORG
cjgl-2651	787	2	136	CARDINAL
cjgl-2651	788	1	137	CARDINAL
cjgl-2651	791	1	congress	ORG
cjgl-2651	791	2	irs	ORG
cjgl-2651	793	1	111	CARDINAL
cjgl-2651	794	1	11	CARDINAL
cjgl-2651	794	2	one	CARDINAL
cjgl-2651	796	1	136	CARDINAL
cjgl-2651	797	1	152	CARDINAL
cjgl-2651	798	1	'31	DATE
cjgl-2651	798	2	68	CARDINAL
cjgl-2651	799	1	columbia journal of gender	ORG
cjgl-2651	800	1	138	CARDINAL
cjgl-2651	800	2	301	CARDINAL
cjgl-2651	801	1	139	CARDINAL
cjgl-2651	801	2	one	CARDINAL
cjgl-2651	804	1	140	CARDINAL
cjgl-2651	806	1	141	CARDINAL
cjgl-2651	806	2	first	ORDINAL
cjgl-2651	806	3	3 18	CARDINAL
cjgl-2651	806	4	138	CARDINAL
cjgl-2651	808	1	139	CARDINAL
cjgl-2651	809	1	302	CARDINAL
cjgl-2651	809	2	140	CARDINAL
cjgl-2651	809	3	4	CARDINAL
cjgl-2651	809	4	141	CARDINAL
cjgl-2651	811	1	22.2 columbia	PERCENT
cjgl-2651	813	1	11	CARDINAL
cjgl-2651	814	1	a. the § 267 and § 318	PERSON
cjgl-2651	814	2	3	CARDINAL
cjgl-2651	815	1	one	CARDINAL
cjgl-2651	815	2	267	CARDINAL
cjgl-2651	815	3	318	CARDINAL
cjgl-2651	819	1	267 or §	MONEY
cjgl-2651	819	2	45a	CARDINAL
cjgl-2651	819	3	51, 1396	DATE
cjgl-2651	819	4	1400h	DATE
cjgl-2651	819	5	indian	NORP
cjgl-2651	819	6	142 id. §§	MONEY
cjgl-2651	819	7	45a(c)(5	CARDINAL
cjgl-2651	819	8	51(i)(1	DATE
cjgl-2651	819	9	1396(d)(2	CARDINAL
cjgl-2651	819	10	1400h	DATE
cjgl-2651	820	1	2009	DATE
cjgl-2651	821	1	2009	DATE
cjgl-2651	822	1	indian	NORP
cjgl-2651	822	2	2009	DATE
cjgl-2651	823	1	columbia journal of	ORG
cjgl-2651	824	1	143	CARDINAL
cjgl-2651	824	2	79	CARDINAL
cjgl-2651	824	3	105	DATE
cjgl-2651	824	4	117	CARDINAL
cjgl-2651	824	5	125	CARDINAL
cjgl-2651	824	6	127	CARDINAL
cjgl-2651	824	7	129	DATE
cjgl-2651	824	8	132	CARDINAL
cjgl-2651	824	9	137	CARDINAL
cjgl-2651	824	10	143 i.r.c	QUANTITY
cjgl-2651	826	1	8882	DATE
cjgl-2651	826	2	2006	DATE
cjgl-2651	827	1	columbia journal of gender	ORG
cjgl-2651	827	2	44	DATE
cjgl-2651	828	1	79(d	CARDINAL
cjgl-2651	828	2	117(d)(3	CARDINAL
cjgl-2651	828	3	125(b)(2	CARDINAL
cjgl-2651	828	4	127(b)(2	CARDINAL
cjgl-2651	828	5	129(d)(2	CARDINAL
cjgl-2651	828	6	1320)(6	CARDINAL
cjgl-2651	828	7	137(c)(2	CARDINAL
cjgl-2651	831	1	15	CARDINAL
cjgl-2651	831	2	13	CARDINAL
cjgl-2651	831	3	2010	DATE
cjgl-2651	831	4	2-4	MONEY
cjgl-2651	831	5	125	CARDINAL
cjgl-2651	831	6	6-7	CARDINAL
cjgl-2651	831	7	105	CARDINAL
cjgl-2651	831	8	7-8	DATE
cjgl-2651	831	9	137	CARDINAL
cjgl-2651	831	10	8-9	CARDINAL
cjgl-2651	831	11	129	CARDINAL
cjgl-2651	831	12	9-10	CARDINAL
cjgl-2651	831	13	127	CARDINAL
cjgl-2651	831	14	10	CARDINAL
cjgl-2651	831	15	17	CARDINAL
cjgl-2651	831	16	132	CARDINAL
cjgl-2651	834	1	101	CARDINAL
cjgl-2651	834	2	8	DATE
cjgl-2651	834	3	112	CARDINAL
cjgl-2651	834	4	45r	DATE
cjgl-2651	835	1	§§ 79	ORG
cjgl-2651	835	2	105	DATE
cjgl-2651	835	3	106	CARDINAL
cjgl-2651	835	4	125	CARDINAL
cjgl-2651	835	5	127	CARDINAL
cjgl-2651	835	6	129	DATE
cjgl-2651	835	7	137	CARDINAL
cjgl-2651	835	8	irs	ORG
cjgl-2651	837	1	2002-24, 2002-1	DATE
cjgl-2651	837	2	785	CARDINAL
cjgl-2651	838	1	third	ORDINAL
cjgl-2651	839	1	leandra lederman	PERSON
cjgl-2651	839	2	third	ORDINAL
cjgl-2651	839	3	60	CARDINAL
cjgl-2651	840	1	l. rev	PERSON
cjgl-2651	840	2	695	CARDINAL
cjgl-2651	840	3	2007	DATE
cjgl-2651	840	4	third	ORDINAL
cjgl-2651	841	1	columbia journal of gender	ORG
cjgl-2651	841	2	145	CARDINAL
cjgl-2651	841	3	section 121	LAW
cjgl-2651	841	4	146	CARDINAL
cjgl-2651	841	5	section 167	LAW
cjgl-2651	841	6	147	CARDINAL
cjgl-2651	841	7	section 170	LAW
cjgl-2651	841	8	145 i.r.c	QUANTITY
cjgl-2651	842	1	60391	DATE
cjgl-2651	844	1	2010	DATE
cjgl-2651	844	2	123	CARDINAL
cjgl-2651	844	3	12.2.2a	CARDINAL
cjgl-2651	844	4	1997 wl 439538	DATE
cjgl-2651	847	1	2009-48	DATE
cjgl-2651	847	2	2009	DATE
cjgl-2651	847	3	1085	CARDINAL
cjgl-2651	848	1	146	CARDINAL
cjgl-2651	849	1	121(d)(8	CARDINAL
cjgl-2651	851	1	trcas.	ORG
cjgl-2651	853	1	1.121-4(c)(2)(i	CARDINAL
cjgl-2651	853	2	2002	DATE
cjgl-2651	856	1	1.121-4(e)(2)(iii	TIME
cjgl-2651	856	2	the taxable year	DATE
cjgl-2651	857	1	147	CARDINAL
cjgl-2651	859	1	101	CARDINAL
cjgl-2651	859	2	1361-62	DATE
cjgl-2651	859	3	1990	DATE
cjgl-2651	859	4	u.s.c.c.a.n. 1906	LAW
cjgl-2651	859	5	2831	CARDINAL
cjgl-2651	861	1	columbia journal of	ORG
cjgl-2651	861	2	no more than 10%	PERCENT
cjgl-2651	861	3	148	CARDINAL
cjgl-2651	861	4	section 179	LAW
cjgl-2651	861	5	149	CARDINAL
cjgl-2651	861	6	221	CARDINAL
cjgl-2651	861	7	150	CARDINAL
cjgl-2651	861	8	more than two years	DATE
cjgl-2651	861	9	148 i.r.c	QUANTITY
cjgl-2651	864	1	2009	DATE
cjgl-2651	864	2	4	DATE
cjgl-2651	864	3	2009	DATE
cjgl-2651	865	1	170	CARDINAL
cjgl-2651	866	1	149	CARDINAL
cjgl-2651	870	1	1.179-5(a	CARDINAL
cjgl-2651	870	2	1995	DATE
cjgl-2651	870	3	section 179	LAW
cjgl-2651	871	1	4562	CARDINAL
cjgl-2651	871	2	1 (	PERCENT
cjgl-2651	871	3	2009	DATE
cjgl-2651	871	4	179	CARDINAL
cjgl-2651	872	1	150 i.r.c	QUANTITY
cjgl-2651	873	1	26	CARDINAL
cjgl-2651	873	2	1	CARDINAL
cjgl-2651	873	3	33	CARDINAL
cjgl-2651	873	4	79	CARDINAL
cjgl-2651	873	5	34	DATE
cjgl-2651	874	1	columbia journal of	ORG
cjgl-2651	874	2	151	CARDINAL
cjgl-2651	874	3	263a	CARDINAL
cjgl-2651	874	4	269a	ORG
cjgl-2651	874	5	280h	PRODUCT
cjgl-2651	874	6	441	CARDINAL
cjgl-2651	874	7	444	CARDINAL
cjgl-2651	874	8	465	CARDINAL
cjgl-2651	874	9	469	CARDINAL
cjgl-2651	874	10	775	CARDINAL
cjgl-2651	874	11	2	CARDINAL
cjgl-2651	874	12	section 274	LAW
cjgl-2651	874	13	153	CARDINAL
cjgl-2651	874	14	163	CARDINAL
cjgl-2651	874	15	154	CARDINAL
cjgl-2651	875	1	263a(d)(3	CARDINAL
cjgl-2651	877	1	2000	DATE
cjgl-2651	878	1	2009	DATE
cjgl-2651	881	1	1.263a-4(d)(5	CARDINAL
cjgl-2651	881	2	2	CARDINAL
cjgl-2651	881	3	2000	DATE
cjgl-2651	882	1	152	CARDINAL
cjgl-2651	883	1	3	CARDINAL
cjgl-2651	883	2	280h(f)(5	CARDINAL
cjgl-2651	883	3	441(i)(2	CARDINAL
cjgl-2651	883	4	444(0	CARDINAL
cjgl-2651	883	5	465(e)(7)(b)(ii	DATE
cjgl-2651	883	6	469(j)(2	CARDINAL
cjgl-2651	883	7	775(b)(2)(a	DATE
cjgl-2651	884	1	1065	CARDINAL
cjgl-2651	884	2	u.s.	GPE
cjgl-2651	884	3	2009	DATE
cjgl-2651	885	1	1120	CARDINAL
cjgl-2651	885	2	u.s.	GPE
cjgl-2651	885	3	3	CARDINAL
cjgl-2651	885	4	2009	DATE
cjgl-2651	886	1	1120	CARDINAL
cjgl-2651	886	2	2009	DATE
cjgl-2651	887	1	2009	DATE
cjgl-2651	888	1	a tax year	DATE
cjgl-2651	888	2	2008	DATE
cjgl-2651	889	1	2009	DATE
cjgl-2651	891	1	538	CARDINAL
cjgl-2651	891	2	21	CARDINAL
cjgl-2651	893	1	153 i.r.c	QUANTITY
cjgl-2651	897	1	1.274-5t(c)(7)(ii	CARDINAL
cjgl-2651	897	2	2010	DATE
cjgl-2651	898	1	154 i.r.c	QUANTITY
cjgl-2651	899	1	163(h)(4)(a)(i)(ll	CARDINAL
cjgl-2651	900	1	2009	DATE
cjgl-2651	901	1	22.2 columbia	PERCENT
cjgl-2651	901	2	302	CARDINAL
cjgl-2651	901	3	356	CARDINAL
cjgl-2651	901	4	155	CARDINAL
cjgl-2651	901	5	section 304	LAW
cjgl-2651	901	6	156	CARDINAL
cjgl-2651	901	7	306	CARDINAL
cjgl-2651	901	8	57 5	DATE
cjgl-2651	902	1	302(c	ORG
cjgl-2651	902	2	356(a)(2	CARDINAL
cjgl-2651	906	1	91	CARDINAL
cjgl-2651	906	2	12, 1991	DATE
cjgl-2651	907	1	6042	DATE
cjgl-2651	911	1	90	CARDINAL
cjgl-2651	911	2	13, 1990	DATE
cjgl-2651	912	1	irs	ORG
cjgl-2651	914	1	302(c)(2	CARDINAL
cjgl-2651	915	1	318	CARDINAL
cjgl-2651	918	1	1.302-4	CARDINAL
cjgl-2651	918	2	2007	DATE
cjgl-2651	920	1	1.302-2(b)(2	CARDINAL
cjgl-2651	921	1	the year	DATE
cjgl-2651	922	1	1.368-3(b	CARDINAL
cjgl-2651	922	2	2007	DATE
cjgl-2651	923	1	156	CARDINAL
cjgl-2651	924	1	155	CARDINAL
cjgl-2651	925	1	157	CARDINAL
cjgl-2651	927	1	26	CARDINAL
cjgl-2651	928	1	9,	DATE
cjgl-2651	928	2	21	DATE
cjgl-2651	928	3	306	CARDINAL
cjgl-2651	929	1	2009	DATE
cjgl-2651	930	1	2009	DATE
cjgl-2651	930	2	79	CARDINAL
cjgl-2651	930	3	22	CARDINAL
cjgl-2651	930	4	29	DATE
cjgl-2651	931	1	columbia journal of	ORG
cjgl-2651	931	2	section 336	LAW
cjgl-2651	931	3	158	CARDINAL
cjgl-2651	931	4	section 354	LAW
cjgl-2651	931	5	159	CARDINAL
cjgl-2651	931	6	section 355	LAW
cjgl-2651	931	7	160	CARDINAL
cjgl-2651	931	8	section 382	LAW
cjgl-2651	931	9	161	CARDINAL
cjgl-2651	931	10	447	CARDINAL
cjgl-2651	931	11	158 i.r.c	QUANTITY
cjgl-2651	934	1	966	CARDINAL
cjgl-2651	934	2	2007	DATE
cjgl-2651	939	1	1.6043-1	CARDINAL
cjgl-2651	939	2	1983	DATE
cjgl-2651	939	3	2007	DATE
cjgl-2651	939	4	1.33	CARDINAL
cjgl-2651	939	5	2007	DATE
cjgl-2651	940	1	8-9	CARDINAL
cjgl-2651	940	2	2009	DATE
cjgl-2651	941	1	159	CARDINAL
cjgl-2651	944	1	1.368-3(b	CARDINAL
cjgl-2651	944	2	2007	DATE
cjgl-2651	944	3	the year	DATE
cjgl-2651	946	1	160	CARDINAL
cjgl-2651	947	1	355(d)(7)-(8	CARDINAL
cjgl-2651	947	2	e)(4)(c	PERSON
cjgl-2651	949	1	1.355-5	CARDINAL
cjgl-2651	949	2	2007	DATE
cjgl-2651	949	3	355	CARDINAL
cjgl-2651	950	1	161	CARDINAL
cjgl-2651	951	1	382()(3	CARDINAL
cjgl-2651	954	1	1.382-2t(h	CARDINAL
cjgl-2651	954	2	2007	DATE
cjgl-2651	956	1	1.382-11(a	DATE
cjgl-2651	956	2	2007	DATE
cjgl-2651	956	3	1.382-2t(a)(2)(ii	CARDINAL
cjgl-2651	956	4	2007	DATE
cjgl-2651	957	1	columbia journal of gender	ORG
cjgl-2651	957	2	162	CARDINAL
cjgl-2651	957	3	163	CARDINAL
cjgl-2651	957	4	section 464	LAW
cjgl-2651	957	5	164	CARDINAL
cjgl-2651	957	6	section 465	LAW
cjgl-2651	957	7	taxpayers)165 162 i.r.c.	QUANTITY
cjgl-2651	960	1	1.446-1(c	CARDINAL
cjgl-2651	960	2	2006	DATE
cjgl-2651	961	1	1	CARDINAL
cjgl-2651	961	2	2009	DATE
cjgl-2651	963	1	225	CARDINAL
cjgl-2651	963	2	6	CARDINAL
cjgl-2651	963	3	2009	DATE
cjgl-2651	963	4	447	CARDINAL
cjgl-2651	963	5	447	CARDINAL
cjgl-2651	964	1	163 i.r.c	QUANTITY
cjgl-2651	965	1	460(b)(4	CARDINAL
cjgl-2651	966	1	2002	DATE
cjgl-2651	969	1	151	CARDINAL
cjgl-2651	971	1	225	CARDINAL
cjgl-2651	971	2	162	CARDINAL
cjgl-2651	971	3	464	CARDINAL
cjgl-2651	972	1	165	CARDINAL
cjgl-2651	973	1	152	CARDINAL
cjgl-2651	974	1	columbia journal of gender	ORG
cjgl-2651	974	2	66	CARDINAL
cjgl-2651	974	3	section 469	LAW
cjgl-2651	974	4	167	CARDINAL
cjgl-2651	974	5	section 483	LAW
cjgl-2651	974	6	68 166 i.r.c	QUANTITY
cjgl-2651	977	1	1.468b	DATE
cjgl-2651	977	2	2006	DATE
cjgl-2651	977	3	trcas.	GPE
cjgl-2651	979	1	468b	PRODUCT
cjgl-2651	981	1	1120	CARDINAL
cjgl-2651	981	2	u.s.	GPE
cjgl-2651	981	3	2007	DATE
cjgl-2651	981	4	468b	PRODUCT
cjgl-2651	982	1	167	CARDINAL
cjgl-2651	984	1	2009	DATE
cjgl-2651	985	1	2	CARDINAL
cjgl-2651	985	2	6	CARDINAL
cjgl-2651	985	3	2009	DATE
cjgl-2651	986	1	2009	DATE
cjgl-2651	986	2	5	CARDINAL
cjgl-2651	986	3	2009	DATE
cjgl-2651	987	1	168	CARDINAL
cjgl-2651	988	1	483(g)(3	PRODUCT
cjgl-2651	988	2	1275(b	ORG
cjgl-2651	988	3	483	CARDINAL
cjgl-2651	989	1	6049(b)(2)(a	DATE
cjgl-2651	990	1	2009	DATE
cjgl-2651	991	1	22.2 columbia	PERCENT
cjgl-2651	991	2	section 613a	LAW
cjgl-2651	991	3	section 631	LAW
cjgl-2651	991	4	170	CARDINAL
cjgl-2651	991	5	section 988	LAW
cjgl-2651	991	6	1256	CARDINAL
cjgl-2651	991	7	171	CARDINAL
cjgl-2651	991	8	irs	ORG
cjgl-2651	991	9	10%	PERCENT
cjgl-2651	991	10	10%	PERCENT
cjgl-2651	991	11	169	CARDINAL
cjgl-2651	992	1	613a(c)(8	CARDINAL
cjgl-2651	992	2	trcas.	GPE
cjgl-2651	994	1	1977	DATE
cjgl-2651	997	1	535	CARDINAL
cjgl-2651	997	2	32	CARDINAL
cjgl-2651	997	3	2009	DATE
cjgl-2651	998	1	170 i.r.c	QUANTITY
cjgl-2651	999	1	63 1(c	DATE
cjgl-2651	1000	1	4797	CARDINAL
cjgl-2651	1001	1	1	CARDINAL
cjgl-2651	1001	2	i. 2	PERSON
cjgl-2651	1001	3	2009	DATE
cjgl-2651	1001	4	5	CARDINAL
cjgl-2651	1001	5	2009	DATE
cjgl-2651	1002	1	4797	CARDINAL
cjgl-2651	1003	1	171 i.r.c	QUANTITY
cjgl-2651	1004	1	988(c)(i)(e	CARDINAL
cjgl-2651	1007	1	1.988-1(a)(8)(iv	CARDINAL
cjgl-2651	1007	2	2001	DATE
cjgl-2651	1008	1	bc	ORG
cjgl-2651	1009	1	columbia journal of gender	ORG
cjgl-2651	1009	2	172	CARDINAL
cjgl-2651	1009	3	1202	DATE
cjgl-2651	1009	4	73	CARDINAL
cjgl-2651	1009	5	section 1235	LAW
cjgl-2651	1009	6	74	CARDINAL
cjgl-2651	1009	7	section 1237	LAW
cjgl-2651	1009	8	75 172	CARDINAL
cjgl-2651	1012	1	j. silverman	PERSON
cjgl-2651	1012	2	1060	CARDINAL
cjgl-2651	1012	3	338	CARDINAL
cjgl-2651	1012	4	197	CARDINAL
cjgl-2651	1012	5	2009	DATE
cjgl-2651	1012	6	803	CARDINAL
cjgl-2651	1012	7	830	CARDINAL
cjgl-2651	1012	8	pli	ORG
cjgl-2651	1013	1	878	CARDINAL
cjgl-2651	1013	2	2009	DATE
cjgl-2651	1014	1	section 1060	LAW
cjgl-2651	1014	2	6 (2006	DATE
cjgl-2651	1014	3	10%	PERCENT
cjgl-2651	1015	1	173 i.r.c	QUANTITY
cjgl-2651	1016	1	1202(c)(3	CARDINAL
cjgl-2651	1016	2	2010	DATE
cjgl-2651	1019	1	1.1202-2(a	CARDINAL
cjgl-2651	1019	2	1997	DATE
cjgl-2651	1019	3	1202(c)(3	CARDINAL
cjgl-2651	1019	4	2009	DATE
cjgl-2651	1020	1	1202	DATE
cjgl-2651	1021	1	174 i.r.c	QUANTITY
cjgl-2651	1021	2	1235(d	CARDINAL
cjgl-2651	1021	3	157	CARDINAL
cjgl-2651	1021	4	173	CARDINAL
cjgl-2651	1021	5	4797	DATE
cjgl-2651	1021	6	170	CARDINAL
cjgl-2651	1021	7	4797	CARDINAL
cjgl-2651	1021	8	170	CARDINAL
cjgl-2651	1022	1	175	CARDINAL
cjgl-2651	1024	1	157	CARDINAL
cjgl-2651	1024	2	173	CARDINAL
cjgl-2651	1025	1	columbia journal of	ORG
cjgl-2651	1025	2	section 1239	LAW
cjgl-2651	1025	3	176	CARDINAL
cjgl-2651	1025	4	section 1259	LAW
cjgl-2651	1025	5	177	CARDINAL
cjgl-2651	1025	6	irs	ORG
cjgl-2651	1026	1	the s corporation	ORG
cjgl-2651	1026	2	178	CARDINAL
cjgl-2651	1026	3	section 1372	LAW
cjgl-2651	1026	4	2%	PERCENT
cjgl-2651	1026	5	the s corporation	ORG
cjgl-2651	1026	6	179	CARDINAL
cjgl-2651	1026	7	176 i.r.c.	QUANTITY
cjgl-2651	1028	1	170	CARDINAL
cjgl-2651	1028	2	4797	CARDINAL
cjgl-2651	1028	3	170	CARDINAL
cjgl-2651	1029	1	177 i.r.c	QUANTITY
cjgl-2651	1030	1	1259(c)(4	CARDINAL
cjgl-2651	1032	1	550	CARDINAL
cjgl-2651	1032	2	40	CARDINAL
cjgl-2651	1032	3	2009	DATE
cjgl-2651	1032	4	157	CARDINAL
cjgl-2651	1032	5	173	CARDINAL
cjgl-2651	1033	1	178	CARDINAL
cjgl-2651	1034	1	1366(e	CARDINAL
cjgl-2651	1035	1	1120-s	QUANTITY
cjgl-2651	1035	2	15	CARDINAL
cjgl-2651	1035	3	2009	DATE
cjgl-2651	1036	1	1120-s	QUANTITY
cjgl-2651	1037	1	179	CARDINAL
cjgl-2651	1038	1	james s. eustice joel d. kuntz	PERSON
cjgl-2651	1038	2	11.04	CARDINAL
cjgl-2651	1038	3	2009	DATE
cjgl-2651	1038	4	1999	DATE
cjgl-2651	1038	5	597165	DATE
cjgl-2651	1039	1	1120-s	QUANTITY
cjgl-2651	1039	2	u.s.	GPE
cjgl-2651	1039	3	2009	DATE
cjgl-2651	1039	4	2%	PERCENT
cjgl-2651	1039	5	1120-s	QUANTITY
cjgl-2651	1039	6	178	CARDINAL
cjgl-2651	1039	7	15	DATE
cjgl-2651	1040	1	columbia journal of	ORG
cjgl-2651	1040	2	0%	PERCENT
cjgl-2651	1040	3	dc	GPE
cjgl-2651	1040	4	180	CARDINAL
cjgl-2651	1040	5	first	ORDINAL
cjgl-2651	1040	6	8 1	CARDINAL
cjgl-2651	1040	7	4985	DATE
cjgl-2651	1040	8	267	CARDINAL
cjgl-2651	1040	9	318	CARDINAL
cjgl-2651	1041	1	1	CARDINAL
cjgl-2651	1043	1	section 108(e)(4	LAW
cjgl-2651	1044	1	108(e)(4	CARDINAL
cjgl-2651	1044	2	267	CARDINAL
cjgl-2651	1045	1	183	CARDINAL
cjgl-2651	1046	1	180	CARDINAL
cjgl-2651	1047	1	1400b(c)(5	DATE
cjgl-2651	1047	2	173	CARDINAL
cjgl-2651	1047	3	d-6	ORG
cjgl-2651	1047	4	the dc zone	GPE
cjgl-2651	1048	1	181 i.r.c.	QUANTITY
cjgl-2651	1051	1	8859	DATE
cjgl-2651	1051	2	first	ORDINAL
cjgl-2651	1051	3	2009	DATE
cjgl-2651	1051	4	the dc zone	GPE
cjgl-2651	1052	1	182	CARDINAL
cjgl-2651	1053	1	4985(a)(2	CARDINAL
cjgl-2651	1053	2	79	CARDINAL
cjgl-2651	1053	3	46	DATE
cjgl-2651	1056	1	525	CARDINAL
cjgl-2651	1056	2	11	CARDINAL
cjgl-2651	1056	3	2009	DATE
cjgl-2651	1057	1	183 i.r.c	QUANTITY
cjgl-2651	1058	1	108(e)(4)(a)-(b	CARDINAL
cjgl-2651	1059	1	22.2 393	PERCENT
cjgl-2651	1059	2	columbia journal of	ORG
cjgl-2651	1059	3	1	CARDINAL
cjgl-2651	1059	4	25%	PERCENT
cjgl-2651	1059	5	2	CARDINAL
cjgl-2651	1059	6	thedebt	ORG
cjgl-2651	1059	7	six months	DATE
cjgl-2651	1059	8	less than	CARDINAL
cjgl-2651	1059	9	two	CARDINAL
cjgl-2651	1059	10	§ 108(e	ORG
cjgl-2651	1059	11	irs	ORG
cjgl-2651	1060	1	186	CARDINAL
cjgl-2651	1060	2	more than $5000	MONEY
cjgl-2651	1060	3	irs	ORG
cjgl-2651	1061	1	188	CARDINAL
cjgl-2651	1061	2	184	CARDINAL
cjgl-2651	1063	1	1	CARDINAL
cjgl-2651	1063	2	108-2(c)(4	CARDINAL
cjgl-2651	1063	3	1992	DATE
cjgl-2651	1064	1	1'5	CARDINAL
cjgl-2651	1066	1	1994	DATE
cjgl-2651	1067	1	1s6	CARDINAL
cjgl-2651	1067	2	148	CARDINAL
cjgl-2651	1067	3	2(d)-(c	CARDINAL
cjgl-2651	1068	1	187	CARDINAL
cjgl-2651	1069	1	148	CARDINAL
cjgl-2651	1069	2	4	CARDINAL
cjgl-2651	1069	3	188	CARDINAL
cjgl-2651	1071	1	1996	DATE
cjgl-2651	1071	2	148	CARDINAL
cjgl-2651	1071	3	2	CARDINAL
cjgl-2651	1071	4	b. columbia journal of	ORG
cjgl-2651	1071	5	179	CARDINAL
cjgl-2651	1072	1	189	CARDINAL
cjgl-2651	1072	2	5%	PERCENT
cjgl-2651	1072	3	5%	PERCENT
cjgl-2651	1073	1	5%	PERCENT
cjgl-2651	1074	1	191	CARDINAL
cjgl-2651	1074	2	5%	PERCENT
cjgl-2651	1075	1	192	CARDINAL
cjgl-2651	1075	2	u.s.	GPE
cjgl-2651	1075	3	u.s.	GPE
cjgl-2651	1075	4	u.s.	GPE
cjgl-2651	1075	5	u.s.	GPE
cjgl-2651	1076	1	u.s.	GPE
cjgl-2651	1076	2	u.s.	GPE
cjgl-2651	1076	3	u.s.	GPE
cjgl-2651	1076	4	189 i.r.c	QUANTITY
cjgl-2651	1077	1	280f(b)(i	CARDINAL
cjgl-2651	1078	1	190	CARDINAL
cjgl-2651	1079	1	280f(d)(6)(c)(i	CARDINAL
cjgl-2651	1080	1	191	CARDINAL
cjgl-2651	1081	1	280f(d)(6)(d	CARDINAL
cjgl-2651	1082	1	192	CARDINAL
cjgl-2651	1082	2	4562	CARDINAL
cjgl-2651	1082	3	149	CARDINAL
cjgl-2651	1082	4	2	CARDINAL
cjgl-2651	1087	1	1.274-5t(d)(2)-(3	CARDINAL
cjgl-2651	1087	2	2010	DATE
cjgl-2651	1087	3	4562	CARDINAL
cjgl-2651	1088	1	193	CARDINAL
cjgl-2651	1089	1	3520	CARDINAL
cjgl-2651	1089	2	annual	DATE
cjgl-2651	1089	3	u.s.	GPE
cjgl-2651	1089	4	2	CARDINAL
cjgl-2651	1089	5	1	DATE
cjgl-2651	1089	6	17	CARDINAL
cjgl-2651	1089	7	2009	DATE
cjgl-2651	1090	1	3520	CARDINAL
cjgl-2651	1090	2	annual	DATE
cjgl-2651	1090	3	4	CARDINAL
cjgl-2651	1091	1	25-28	CARDINAL
cjgl-2651	1091	2	2009	DATE
cjgl-2651	1092	1	columbia journal of gender	ORG
cjgl-2651	1092	2	u.s.	GPE
cjgl-2651	1093	1	194	CARDINAL
cjgl-2651	1093	2	section 707(b)(1	LAW
cjgl-2651	1093	3	1	CARDINAL
cjgl-2651	1093	4	more than 50%	PERCENT
cjgl-2651	1093	5	2	CARDINAL
cjgl-2651	1093	6	more than 50%	PERCENT
cjgl-2651	1094	1	section 707(b)(2	LAW
cjgl-2651	1094	2	two	CARDINAL
cjgl-2651	1095	1	annual	DATE
cjgl-2651	1095	2	50%	PERCENT
cjgl-2651	1096	1	96	CARDINAL
cjgl-2651	1097	1	197	CARDINAL
cjgl-2651	1097	2	194	CARDINAL
cjgl-2651	1097	3	193	CARDINAL
cjgl-2651	1097	4	2	CARDINAL
cjgl-2651	1097	5	11	CARDINAL
cjgl-2651	1097	6	1	CARDINAL
cjgl-2651	1097	7	17	CARDINAL
cjgl-2651	1097	8	3520	DATE
cjgl-2651	1097	9	193	CARDINAL
cjgl-2651	1097	10	4	CARDINAL
cjgl-2651	1097	11	111	CARDINAL
cjgl-2651	1097	12	11	CARDINAL
cjgl-2651	1097	13	25	CARDINAL
cjgl-2651	1100	1	97-34	DATE
cjgl-2651	1100	2	v.a.	GPE
cjgl-2651	1100	3	1997-1	DATE
cjgl-2651	1100	4	422	CARDINAL
cjgl-2651	1101	1	195	CARDINAL
cjgl-2651	1102	1	707(b)(3	CARDINAL
cjgl-2651	1103	1	196	CARDINAL
cjgl-2651	1104	1	1065	CARDINAL
cjgl-2651	1104	2	50%	PERCENT
cjgl-2651	1104	3	2009	DATE
cjgl-2651	1105	1	197	CARDINAL
cjgl-2651	1106	1	157	CARDINAL
cjgl-2651	1107	1	1065	CARDINAL
cjgl-2651	1107	2	u.s.	GPE
cjgl-2651	1107	3	4	CARDINAL
cjgl-2651	1108	1	2009	DATE
cjgl-2651	1109	1	1065	CARDINAL
cjgl-2651	1109	2	2009	DATE
cjgl-2651	1110	1	1065	CARDINAL
cjgl-2651	1110	2	2009	DATE
cjgl-2651	1110	3	4797	DATE
cjgl-2651	1110	4	170	CARDINAL
cjgl-2651	1111	1	1065	CARDINAL
cjgl-2651	1111	2	37-40	CARDINAL
cjgl-2651	1111	3	2009	DATE
cjgl-2651	1112	1	1065	CARDINAL
cjgl-2651	1112	2	20c	CARDINAL
cjgl-2651	1113	1	columbia journal of gender	ORG
cjgl-2651	1113	2	obtain[ing	WORK_OF_ART
cjgl-2651	1114	1	the taxable year or	DATE
cjgl-2651	1114	2	years	DATE
cjgl-2651	1115	1	200	CARDINAL
cjgl-2651	1116	1	§ 1033(i	ORG
cjgl-2651	1117	1	20 1	CARDINAL
cjgl-2651	1117	2	more than a decade	DATE
cjgl-2651	1117	3	§ 1033(i	ORG
cjgl-2651	1117	4	198	CARDINAL
cjgl-2651	1118	1	1033(a)(2	CARDINAL
cjgl-2651	1119	1	199	CARDINAL
cjgl-2651	1122	1	104th	ORDINAL
cjgl-2651	1122	2	10 (1996	DATE
cjgl-2651	1123	1	200	CARDINAL
cjgl-2651	1125	1	1.1033(a)-2(c)(2	CARDINAL
cjgl-2651	1125	2	1981	DATE
cjgl-2651	1127	1	544	CARDINAL
cjgl-2651	1127	2	10	CARDINAL
cjgl-2651	1127	3	2010	DATE
cjgl-2651	1128	1	20	CARDINAL
cjgl-2651	1129	1	1981	DATE
cjgl-2651	1129	2	200	CARDINAL
cjgl-2651	1129	3	1995	DATE
cjgl-2651	1130	1	apr. 11, 1995	DATE
cjgl-2651	1132	1	104-7	DATE
cjgl-2651	1132	2	3	CARDINAL
cjgl-2651	1132	3	109	CARDINAL
cjgl-2651	1133	1	93	CARDINAL
cjgl-2651	1133	2	94	DATE
cjgl-2651	1134	1	22.2 columbia	PERCENT
cjgl-2651	1135	1	20 2	CARDINAL
cjgl-2651	1135	2	3 section 5881	CARDINAL
cjgl-2651	1135	3	50%	PERCENT
cjgl-2651	1136	1	less than two years	DATE
cjgl-2651	1136	2	1	CARDINAL
cjgl-2651	1136	3	2	CARDINAL
cjgl-2651	1136	4	two-year	DATE
cjgl-2651	1137	1	20 4	CARDINAL
cjgl-2651	1139	1	206	CARDINAL
cjgl-2651	1139	2	u.s.	GPE
cjgl-2651	1139	3	202	CARDINAL
cjgl-2651	1141	1	544	CARDINAL
cjgl-2651	1141	2	200	CARDINAL
cjgl-2651	1141	3	8-9	DATE
cjgl-2651	1141	4	10	DATE
cjgl-2651	1141	5	203	CARDINAL
cjgl-2651	1144	1	1.1 033(a)-2(c)(2	CARDINAL
cjgl-2651	1144	2	1981	DATE
cjgl-2651	1145	1	204 i.r.c	QUANTITY
cjgl-2651	1146	1	588 1(b	CARDINAL
cjgl-2651	1146	2	july 2010	DATE
cjgl-2651	1147	1	205	CARDINAL
cjgl-2651	1147	2	2008	DATE
cjgl-2651	1148	1	206	CARDINAL
cjgl-2651	1150	1	207	CARDINAL
cjgl-2651	1150	2	318	CARDINAL
cjgl-2651	1150	3	1	CARDINAL
cjgl-2651	1150	4	2	CARDINAL
cjgl-2651	1150	5	u.s.	GPE
cjgl-2651	1150	6	3	CARDINAL
cjgl-2651	1150	7	u.s.	GPE
cjgl-2651	1151	1	208	CARDINAL
cjgl-2651	1151	2	267	CARDINAL
cjgl-2651	1151	3	§ 904.209	ORG
cjgl-2651	1151	4	318	CARDINAL
cjgl-2651	1151	5	351	CARDINAL
cjgl-2651	1152	1	210	CARDINAL
cjgl-2651	1152	2	318	CARDINAL
cjgl-2651	1152	3	6038	DATE
cjgl-2651	1152	4	6046	DATE
cjgl-2651	1153	1	2 12	CARDINAL
cjgl-2651	1153	2	u.s.	GPE
cjgl-2651	1153	3	more than 50%	PERCENT
cjgl-2651	1153	4	207	CARDINAL
cjgl-2651	1153	5	u.s.	GPE
cjgl-2651	1153	6	u.s.	GPE
cjgl-2651	1154	1	2	CARDINAL
cjgl-2651	1154	2	joel d. kuntz	PERSON
cjgl-2651	1154	3	robert j. peront	PERSON
cjgl-2651	1154	4	u.s.	GPE
cjgl-2651	1154	5	2005	DATE
cjgl-2651	1155	1	208	CARDINAL
cjgl-2651	1156	1	95 1(b	CARDINAL
cjgl-2651	1156	2	954(d)(3	CARDINAL
cjgl-2651	1156	3	956(c)(2	CARDINAL
cjgl-2651	1156	4	957	CARDINAL
cjgl-2651	1157	1	209 1d	CARDINAL
cjgl-2651	1159	1	210 1(1	CARDINAL
cjgl-2651	1162	1	212	CARDINAL
cjgl-2651	1164	1	columbia journal of gender	ORG
cjgl-2651	1164	2	30 days	DATE
cjgl-2651	1164	3	6046	DATE
cjgl-2651	1164	4	u.s.	GPE
cjgl-2651	1164	5	10%	PERCENT
cjgl-2651	1164	6	an additional 10%	PERCENT
cjgl-2651	1165	1	214	CARDINAL
cjgl-2651	1165	2	u.s.	GPE
cjgl-2651	1165	3	10%	PERCENT
cjgl-2651	1165	4	u.s.	GPE
cjgl-2651	1165	5	10%	PERCENT
cjgl-2651	1166	1	215	CARDINAL
cjgl-2651	1166	2	6038	DATE
cjgl-2651	1166	3	6046	DATE
cjgl-2651	1166	4	216	CARDINAL
cjgl-2651	1166	5	u.s.	GPE
cjgl-2651	1167	1	u.s.	GPE
cjgl-2651	1167	2	10%	PERCENT
cjgl-2651	1168	1	217	CARDINAL
cjgl-2651	1169	1	214	CARDINAL
cjgl-2651	1172	1	1.6046-1(c)(1	CARDINAL
cjgl-2651	1172	2	2008	DATE
cjgl-2651	1173	1	215	CARDINAL
cjgl-2651	1175	1	1.6038-2(a)(2	MONEY
cjgl-2651	1175	2	2008	DATE
cjgl-2651	1175	3	1.6046-1(b)(14	CARDINAL
cjgl-2651	1175	4	2008	DATE
cjgl-2651	1176	1	u.s.	GPE
cjgl-2651	1176	2	2	CARDINAL
cjgl-2651	1177	1	2007	DATE
cjgl-2651	1178	1	216 i.r.c §§	MONEY
cjgl-2651	1179	1	217	CARDINAL
cjgl-2651	1180	1	5	CARDINAL
cjgl-2651	1180	2	2009	DATE
cjgl-2651	1181	1	5471	DATE
cjgl-2651	1185	1	1.6038-2(c	CARDINAL
cjgl-2651	1185	2	2008	DATE
cjgl-2651	1185	3	1.6046-1(b)(14	CARDINAL
cjgl-2651	1185	4	2008	DATE
cjgl-2651	1186	1	columbia journal of	ORG
cjgl-2651	1186	2	21 8 -transactions	DATE
cjgl-2651	1186	3	u.s.	GPE
cjgl-2651	1186	4	2 19	DATE
cjgl-2651	1186	5	more than one	CARDINAL
cjgl-2651	1187	1	220	CARDINAL
cjgl-2651	1188	1	221	CARDINAL
cjgl-2651	1188	2	u.s.-owned	NORP
cjgl-2651	1189	1	222 5	CARDINAL
cjgl-2651	1189	2	267	CARDINAL
cjgl-2651	1189	3	318	CARDINAL
cjgl-2651	1190	1	first	ORDINAL
cjgl-2651	1190	2	36	DATE
cjgl-2651	1190	3	5405	DATE
cjgl-2651	1190	4	218	CARDINAL
cjgl-2651	1191	1	5471	DATE
cjgl-2651	1191	2	2007	DATE
cjgl-2651	1192	1	219	CARDINAL
cjgl-2651	1192	2	5471	DATE
cjgl-2651	1192	3	217	CARDINAL
cjgl-2651	1192	4	2	CARDINAL
cjgl-2651	1192	5	4	CARDINAL
cjgl-2651	1193	1	220	CARDINAL
cjgl-2651	1195	1	1.954-1	CARDINAL
cjgl-2651	1195	2	2002	DATE
cjgl-2651	1196	1	221	CARDINAL
cjgl-2651	1196	2	218	CARDINAL
cjgl-2651	1197	1	222	CARDINAL
cjgl-2651	1198	1	207	CARDINAL
cjgl-2651	1201	1	2009	DATE
cjgl-2651	1202	1	1118	CARDINAL
cjgl-2651	1202	2	2009	DATE
cjgl-2651	1203	1	22.2 columbia	PERCENT
cjgl-2651	1204	1	223	CARDINAL
cjgl-2651	1205	1	453	CARDINAL
cjgl-2651	1205	2	6252	DATE
cjgl-2651	1206	1	first	ORDINAL
cjgl-2651	1206	2	103	CARDINAL
cjgl-2651	1207	1	227	CARDINAL
cjgl-2651	1207	2	irs	ORG
cjgl-2651	1208	1	228	CARDINAL
cjgl-2651	1208	2	223	CARDINAL
cjgl-2651	1209	1	36(c)(3	DATE
cjgl-2651	1209	2	5	CARDINAL
cjgl-2651	1209	3	2010	DATE
cjgl-2651	1211	1	111	CARDINAL
cjgl-2651	1211	2	2	CARDINAL
cjgl-2651	1211	3	124	CARDINAL
cjgl-2651	1212	1	1356	CARDINAL
cjgl-2651	1212	2	1356	DATE
cjgl-2651	1213	1	36	CARDINAL
cjgl-2651	1213	2	october 1, 2010	DATE
cjgl-2651	1214	1	5405	DATE
cjgl-2651	1214	2	first	ORDINAL
cjgl-2651	1215	1	i. e	PERSON
cjgl-2651	1215	2	2009	DATE
cjgl-2651	1216	1	224 i.r.c.	QUANTITY
cjgl-2651	1217	1	36(d)(4	CARDINAL
cjgl-2651	1218	1	225	CARDINAL
cjgl-2651	1220	1	226	CARDINAL
cjgl-2651	1221	1	form 6252	CARDINAL
cjgl-2651	1221	2	111	CARDINAL
cjgl-2651	1221	3	1	CARDINAL
cjgl-2651	1221	4	27	DATE
cjgl-2651	1221	5	2009	DATE
cjgl-2651	1222	1	the § 453(0(1	ORG
cjgl-2651	1228	1	537	CARDINAL
cjgl-2651	1228	2	2	CARDINAL
cjgl-2651	1228	3	2009	DATE
cjgl-2651	1229	1	227	CARDINAL
cjgl-2651	1230	1	101	CARDINAL
cjgl-2651	1230	2	1340	CARDINAL
cjgl-2651	1230	3	1989	DATE
cjgl-2651	1230	4	1989	DATE
cjgl-2651	1230	5	u.s.c.c.a.n. 1906	LAW
cjgl-2651	1230	6	2810	CARDINAL
cjgl-2651	1230	7	103	CARDINAL
cjgl-2651	1231	1	228	CARDINAL
cjgl-2651	1232	1	11	CARDINAL
cjgl-2651	1232	2	2009	DATE
cjgl-2651	1233	1	columbia journal of gender	ORG
cjgl-2651	1233	2	267	CARDINAL
cjgl-2651	1233	3	318	CARDINAL
cjgl-2651	1234	1	1	CARDINAL
cjgl-2651	1235	1	first	ORDINAL
cjgl-2651	1237	1	3	CARDINAL
cjgl-2651	1237	2	section 541	LAW
cjgl-2651	1239	1	229	CARDINAL
cjgl-2651	1239	2	more than 50%	PERCENT
cjgl-2651	1239	3	five	CARDINAL
cjgl-2651	1240	1	2 31	DATE
cjgl-2651	1240	2	544	CARDINAL
cjgl-2651	1241	1	232	CARDINAL
cjgl-2651	1241	2	229	CARDINAL
cjgl-2651	1241	3	boris i. bittker	PERSON
cjgl-2651	1241	4	james s. eustice	PERSON
cjgl-2651	1241	5	7.20	CARDINAL
cjgl-2651	1241	6	2009	DATE
cjgl-2651	1241	7	1999 wl 516532	DATE
cjgl-2651	1242	1	230	CARDINAL
cjgl-2651	1244	1	231	CARDINAL
cjgl-2651	1246	1	232	CARDINAL
cjgl-2651	1248	1	542(c)(6)-(7	CARDINAL
cjgl-2651	1250	1	22.2 403	CARDINAL
cjgl-2651	1250	2	columbia	ORG
cjgl-2651	1250	3	five	CARDINAL
cjgl-2651	1250	4	more than 50%	PERCENT
cjgl-2651	1250	5	465	CARDINAL
cjgl-2651	1251	1	234	CARDINAL
cjgl-2651	1252	1	235	CARDINAL
cjgl-2651	1252	2	465.236	CARDINAL
cjgl-2651	1252	3	1256	CARDINAL
cjgl-2651	1252	4	annually	DATE
cjgl-2651	1253	1	237	CARDINAL
cjgl-2651	1253	2	the commodity futures markets	ORG
cjgl-2651	1254	1	238	CARDINAL
cjgl-2651	1254	2	233	CARDINAL
cjgl-2651	1255	1	1120	CARDINAL
cjgl-2651	1255	2	u.s.	GPE
cjgl-2651	1255	3	2	CARDINAL
cjgl-2651	1255	4	2009	DATE
cjgl-2651	1256	1	234	CARDINAL
cjgl-2651	1257	1	3	CARDINAL
cjgl-2651	1258	1	235	CARDINAL
cjgl-2651	1258	2	152	CARDINAL
cjgl-2651	1258	3	236	CARDINAL
cjgl-2651	1259	1	469(a)(2	LANGUAGE
cjgl-2651	1263	1	1.469-1t(g)(2)(ii	CARDINAL
cjgl-2651	1263	2	2002	DATE
cjgl-2651	1264	1	167	CARDINAL
cjgl-2651	1265	1	237	CARDINAL
cjgl-2651	1267	1	238	CARDINAL
cjgl-2651	1268	1	123	CARDINAL
cjgl-2651	1268	2	57.2.2	CARDINAL
cjgl-2651	1268	3	1997 wl 439779	DATE
cjgl-2651	1269	1	columbia journal of gender	ORG
cjgl-2651	1270	1	239	CARDINAL
cjgl-2651	1270	2	more than 35 percent	PERCENT
cjgl-2651	1270	3	the taxable year	DATE
cjgl-2651	1271	1	2 40	CARDINAL
cjgl-2651	1272	1	241	CARDINAL
cjgl-2651	1272	2	one	CARDINAL
cjgl-2651	1273	1	242	CARDINAL
cjgl-2651	1273	2	more than 100	CARDINAL
cjgl-2651	1273	3	1361	CARDINAL
cjgl-2651	1274	1	1	CARDINAL
cjgl-2651	1274	2	2	CARDINAL
cjgl-2651	1274	3	up to	CARDINAL
cjgl-2651	1274	4	six	CARDINAL
cjgl-2651	1274	5	239	CARDINAL
cjgl-2651	1276	1	123	CARDINAL
cjgl-2651	1276	2	57.2.2	CARDINAL
cjgl-2651	1276	3	1997 wl 439779	DATE
cjgl-2651	1277	1	240	CARDINAL
cjgl-2651	1279	1	241	CARDINAL
cjgl-2651	1281	1	242	CARDINAL
cjgl-2651	1283	1	1.1221	CARDINAL
cjgl-2651	1283	2	2007	DATE
cjgl-2651	1283	3	2002	DATE
cjgl-2651	1285	1	1.1221-2(o	CARDINAL
cjgl-2651	1286	1	243	CARDINAL
cjgl-2651	1288	1	244	CARDINAL
cjgl-2651	1289	1	1361(c)(1	CARDINAL
cjgl-2651	1290	1	congress	ORG
cjgl-2651	1290	2	2004	DATE
cjgl-2651	1291	1	american	NORP
cjgl-2651	1291	2	2004	DATE
cjgl-2651	1293	1	108	CARDINAL
cjgl-2651	1293	2	118	CARDINAL
cjgl-2651	1294	1	1418	CARDINAL
cjgl-2651	1294	2	1433	DATE
cjgl-2651	1295	1	columbia journal of gender	ORG
cjgl-2651	1296	1	245	CARDINAL
cjgl-2651	1297	1	246	CARDINAL
cjgl-2651	1298	1	more than 100	CARDINAL
cjgl-2651	1298	2	1361	CARDINAL
cjgl-2651	1298	3	100.247	CARDINAL
cjgl-2651	1298	4	48	CARDINAL
cjgl-2651	1298	5	second	ORDINAL
cjgl-2651	1298	6	third	ORDINAL
cjgl-2651	1298	7	fourth	ORDINAL
cjgl-2651	1299	1	250	CARDINAL
cjgl-2651	1300	1	251	CARDINAL
cjgl-2651	1301	1	252 245 i.r.c	QUANTITY
cjgl-2651	1302	1	trcas.	GPE
cjgl-2651	1303	1	rcg	PERSON
cjgl-2651	1304	1	1.1361-1(c)(3	CARDINAL
cjgl-2651	1304	2	2008	DATE
cjgl-2651	1305	1	246	CARDINAL
cjgl-2651	1306	1	2553	CARDINAL
cjgl-2651	1306	2	2	CARDINAL
cjgl-2651	1306	3	2007	DATE
cjgl-2651	1307	1	247	CARDINAL
cjgl-2651	1308	1	d.	NORP
cjgl-2651	1309	1	1	CARDINAL
cjgl-2651	1310	1	248	CARDINAL
cjgl-2651	1312	1	2007	DATE
cjgl-2651	1313	1	249	CARDINAL
cjgl-2651	1314	1	123	CARDINAL
cjgl-2651	1314	2	111.3.8	DATE
cjgl-2651	1314	3	1997 wl 440072	DATE
cjgl-2651	1315	1	250	CARDINAL
cjgl-2651	1316	1	3	CARDINAL
cjgl-2651	1316	2	4	CARDINAL
cjgl-2651	1317	1	211	CARDINAL
cjgl-2651	1319	1	2521	CARDINAL
cjgl-2651	1321	1	columbia journal of	ORG
cjgl-2651	1324	1	253	CARDINAL
cjgl-2651	1325	1	254	CARDINAL
cjgl-2651	1325	2	55	CARDINAL
cjgl-2651	1325	3	1065	CARDINAL
cjgl-2651	1325	4	one	CARDINAL
cjgl-2651	1326	1	256 4	CARDINAL
cjgl-2651	1327	1	first	ORDINAL
cjgl-2651	1327	2	at least eighteen years of age	DATE
cjgl-2651	1328	1	257	CARDINAL
cjgl-2651	1328	2	two	CARDINAL
cjgl-2651	1328	3	only one	CARDINAL
cjgl-2651	1328	4	first	ORDINAL
cjgl-2651	1328	5	253	CARDINAL
cjgl-2651	1330	1	1.704-1(c)(3)(i)(a)-(b	CARDINAL
cjgl-2651	1330	2	2008	DATE
cjgl-2651	1331	1	254	CARDINAL
cjgl-2651	1334	1	256	CARDINAL
cjgl-2651	1334	2	1065	CARDINAL
cjgl-2651	1334	3	197	CARDINAL
cjgl-2651	1334	4	1065	CARDINAL
cjgl-2651	1334	5	197	CARDINAL
cjgl-2651	1334	6	257	CARDINAL
cjgl-2651	1335	1	36(b)(4	CARDINAL
cjgl-2651	1336	1	223	CARDINAL
cjgl-2651	1337	1	columbia journal of gender	ORG
cjgl-2651	1338	1	258	CARDINAL
cjgl-2651	1339	1	two	CARDINAL
cjgl-2651	1339	2	one	CARDINAL
cjgl-2651	1340	1	259	CARDINAL
cjgl-2651	1340	2	121	CARDINAL
cjgl-2651	1340	3	up to $250,000	MONEY
cjgl-2651	1341	1	one	CARDINAL
cjgl-2651	1341	2	irs	ORG
cjgl-2651	1341	3	469	CARDINAL
cjgl-2651	1341	4	25	CARDINAL
cjgl-2651	1341	5	36(b)(1)(c	CARDINAL
cjgl-2651	1343	1	2009-12	DATE
cjgl-2651	1343	2	2009-1	DATE
cjgl-2651	1343	3	446	CARDINAL
cjgl-2651	1343	4	259	CARDINAL
cjgl-2651	1344	1	36(b)(4	CARDINAL
cjgl-2651	1345	1	260	CARDINAL
cjgl-2651	1346	1	b)(5)(c	PERSON
cjgl-2651	1348	1	523	CARDINAL
cjgl-2651	1348	2	14 (2009	DATE
cjgl-2651	1349	1	261	CARDINAL
cjgl-2651	1351	1	523	CARDINAL
cjgl-2651	1351	2	260	CARDINAL
cjgl-2651	1351	3	19	CARDINAL
cjgl-2651	1351	4	262	CARDINAL
cjgl-2651	1356	1	1.469-5t(0(3	CARDINAL
cjgl-2651	1356	2	1996	DATE
cjgl-2651	1357	1	columbia journal of	ORG
cjgl-2651	1358	1	263	CARDINAL
cjgl-2651	1358	2	one	CARDINAL
cjgl-2651	1359	1	section 1014(e	LAW
cjgl-2651	1359	2	irs	ORG
cjgl-2651	1359	3	10 14(e	CARDINAL
cjgl-2651	1360	1	section 1092	LAW
cjgl-2651	1360	2	two	CARDINAL
cjgl-2651	1361	1	266	CARDINAL
cjgl-2651	1361	2	1092	CARDINAL
cjgl-2651	1361	3	years	DATE
cjgl-2651	1362	1	267	CARDINAL
cjgl-2651	1362	2	263	CARDINAL
cjgl-2651	1363	1	robert t. danforth	PERSON
cjgl-2651	1363	2	7.10	CARDINAL
cjgl-2651	1363	3	2010	DATE
cjgl-2651	1363	4	2000	DATE
cjgl-2651	1364	1	264	CARDINAL
cjgl-2651	1366	1	1.671-4	MONEY
cjgl-2651	1366	2	2006	DATE
cjgl-2651	1366	3	265	CARDINAL
cjgl-2651	1368	1	266	CARDINAL
cjgl-2651	1369	1	267	CARDINAL
cjgl-2651	1369	2	123	CARDINAL
cjgl-2651	1369	3	57.6.1	DATE
cjgl-2651	1369	4	1997 wl 439783	DATE
cjgl-2651	1370	1	columbia journal of gender	ORG
cjgl-2651	1371	1	268	CARDINAL
cjgl-2651	1371	2	the last day	DATE
cjgl-2651	1371	3	the taxable year	DATE
cjgl-2651	1372	1	269	CARDINAL
cjgl-2651	1374	1	270	CARDINAL
cjgl-2651	1374	2	71	CARDINAL
cjgl-2651	1374	3	one	CARDINAL
cjgl-2651	1375	1	272	CARDINAL
cjgl-2651	1376	1	273	CARDINAL
cjgl-2651	1376	2	10,000	MONEY
cjgl-2651	1376	3	one	CARDINAL
cjgl-2651	1377	1	274	CARDINAL
cjgl-2651	1378	1	one	CARDINAL
cjgl-2651	1379	1	1092(d)(4)(a)-(b)(i	CARDINAL
cjgl-2651	1380	1	269	CARDINAL
cjgl-2651	1382	1	6781	DATE
cjgl-2651	1383	1	section 1256	LAW
cjgl-2651	1383	2	111	CARDINAL
cjgl-2651	1383	3	2009	DATE
cjgl-2651	1383	4	4	CARDINAL
cjgl-2651	1383	5	270	CARDINAL
cjgl-2651	1383	6	269	CARDINAL
cjgl-2651	1383	7	111	CARDINAL
cjgl-2651	1383	8	2009	DATE
cjgl-2651	1384	1	271	CARDINAL
cjgl-2651	1385	1	1233(c)(2)(c	DATE
cjgl-2651	1388	1	1.1233-1(d)(3	DATE
cjgl-2651	1388	2	1980	DATE
cjgl-2651	1389	1	272	CARDINAL
cjgl-2651	1389	2	173	CARDINAL
cjgl-2651	1390	1	273	CARDINAL
cjgl-2651	1392	1	274	CARDINAL
cjgl-2651	1393	1	22.2 columbia	PERCENT
cjgl-2651	1393	2	10,000	MONEY
cjgl-2651	1394	1	275	CARDINAL
cjgl-2651	1394	2	11	CARDINAL
cjgl-2651	1395	1	267 or §	MONEY
cjgl-2651	1395	2	318	CARDINAL
cjgl-2651	1396	1	267 or §	MONEY
cjgl-2651	1396	2	318	CARDINAL
cjgl-2651	1397	1	11	CARDINAL
cjgl-2651	1399	1	first	ORDINAL
cjgl-2651	1399	2	three	CARDINAL
cjgl-2651	1401	1	275	CARDINAL
cjgl-2651	1403	1	i. 1272-i	PERSON
cjgl-2651	1403	2	1998	DATE
cjgl-2651	1404	1	276 i.r.c	QUANTITY
cjgl-2651	1405	1	6049(b)(2)(a	DATE
cjgl-2651	1408	1	1.6049-5(b)(1	CARDINAL
cjgl-2651	1408	2	2006	DATE
cjgl-2651	1409	1	columbia journal of	ORG
cjgl-2651	1409	2	two	CARDINAL
cjgl-2651	1418	1	tandem	ORG
cjgl-2651	1419	1	one	CARDINAL
cjgl-2651	1419	2	two	CARDINAL
cjgl-2651	1420	1	277	CARDINAL
cjgl-2651	1420	2	15 1(e	DATE
cjgl-2651	1421	1	278	CARDINAL
cjgl-2651	1421	2	1i	CARDINAL
cjgl-2651	1421	3	277	CARDINAL
cjgl-2651	1421	4	supra	PERSON
cjgl-2651	1421	5	115	CARDINAL
cjgl-2651	1422	1	278	CARDINAL
cjgl-2651	1422	2	supra	PERSON
cjgl-2651	1422	3	62	CARDINAL
cjgl-2651	1423	1	22.2 columbia	PERCENT
cjgl-2651	1424	1	two	CARDINAL
cjgl-2651	1432	1	first	ORDINAL
cjgl-2651	1433	1	one	CARDINAL
cjgl-2651	1434	1	columbia	ORG
cjgl-2651	1435	1	279	CARDINAL
cjgl-2651	1437	1	1i	CARDINAL
cjgl-2651	1438	1	middleincome	PERSON
cjgl-2651	1439	1	u.s.	GPE
cjgl-2651	1439	2	279	PRODUCT
cjgl-2651	1439	3	2008	DATE
cjgl-2651	1439	4	84%	PERCENT
cjgl-2651	1439	5	the 3%	PERCENT
cjgl-2651	1439	6	200,000	MONEY
cjgl-2651	1443	1	1304	CARDINAL
cjgl-2651	1443	2	27	CARDINAL
cjgl-2651	1443	3	42	CARDINAL
cjgl-2651	1444	1	1.4	CARDINAL
cjgl-2651	1447	1	2005	DATE
cjgl-2651	1447	2	88%	PERCENT
cjgl-2651	1447	3	over $200,000	MONEY
cjgl-2651	1447	4	95%	PERCENT
cjgl-2651	1447	5	over $100,000	MONEY
cjgl-2651	1448	1	200,000	MONEY
cjgl-2651	1448	2	about 3%	PERCENT
cjgl-2651	1448	3	over $100,000	MONEY
cjgl-2651	1448	4	about 14%	PERCENT
cjgl-2651	1449	1	jane g. gravelle	PERSON
cjgl-2651	1451	1	96-769	CARDINAL
cjgl-2651	1451	2	2007	DATE
cjgl-2651	1451	3	mar. 16, 2006	DATE
cjgl-2651	1451	4	2005	DATE
cjgl-2651	1451	5	10 percent	PERCENT
cjgl-2651	1451	6	90 percent	PERCENT
cjgl-2651	1451	7	sixty percent	PERCENT
cjgl-2651	1451	8	americans	NORP
cjgl-2651	1451	9	just 2 percent	PERCENT
cjgl-2651	1452	1	columbia journal of gender	ORG
cjgl-2651	1454	1	irs	ORG
cjgl-2651	1457	1	11	CARDINAL
cjgl-2651	1457	2	280	CARDINAL
cjgl-2651	1458	1	24(b)(i)-(2	CARDINAL
cjgl-2651	1458	2	25a(d	CARDINAL
cjgl-2651	1458	3	32(a)(2	DATE
cjgl-2651	1458	4	2	CARDINAL
cjgl-2651	1458	5	221	CARDINAL
cjgl-2651	1458	6	222(b	LANGUAGE
cjgl-2651	1458	7	530(c	CARDINAL
cjgl-2651	1459	1	columbia journal of gender	ORG
cjgl-2651	1459	2	81	DATE
cjgl-2651	1460	1	irs	ORG
cjgl-2651	1460	2	year 2001	DATE
cjgl-2651	1460	3	70%	PERCENT
cjgl-2651	1460	4	over 80%	PERCENT
cjgl-2651	1460	5	281	CARDINAL
cjgl-2651	1460	6	third	ORDINAL
cjgl-2651	1460	7	irs	ORG
cjgl-2651	1463	1	first	ORDINAL
cjgl-2651	1463	2	111	CARDINAL
cjgl-2651	1464	1	136	CARDINAL
cjgl-2651	1464	2	5	CARDINAL
cjgl-2651	1465	1	11	CARDINAL
cjgl-2651	1465	2	one	CARDINAL
cjgl-2651	1466	1	132	CARDINAL
cjgl-2651	1466	2	179	CARDINAL
cjgl-2651	1466	3	221	CARDINAL
cjgl-2651	1469	1	11	CARDINAL
cjgl-2651	1470	1	columbia journal of gender	ORG
cjgl-2651	1471	1	282	CARDINAL
cjgl-2651	1472	1	2008	DATE
cjgl-2651	1472	2	irs	ORG
cjgl-2651	1472	3	just under $200,000	MONEY
cjgl-2651	1473	1	over $136,000	MONEY
cjgl-2651	1474	1	283	CARDINAL
cjgl-2651	1475	1	11	CARDINAL
cjgl-2651	1477	1	anthony c. infanti	PERSON
cjgl-2651	1477	2	22	CARDINAL
cjgl-2651	1478	1	589	CARDINAL
cjgl-2651	1478	2	2003	DATE
cjgl-2651	1478	3	richard lavoic	PERSON
cjgl-2651	1478	4	21 va	GPE
cjgl-2651	1479	1	43 (2001	DATE
cjgl-2651	1480	1	282	CARDINAL
cjgl-2651	1480	2	u.s.	GPE
cjgl-2651	1480	3	treasury	ORG
cjgl-2651	1480	4	5	CARDINAL
cjgl-2651	1481	1	283	CARDINAL
cjgl-2651	1481	2	trac	ORG
cjgl-2651	1481	3	irs	ORG
cjgl-2651	1481	4	2009	DATE
cjgl-2651	1481	5	53-77	CARDINAL
cjgl-2651	1482	1	columbia journal of gender	ORG
cjgl-2651	1483	1	284	CARDINAL
cjgl-2651	1487	1	285	CARDINAL
cjgl-2651	1490	1	irs	ORG
cjgl-2651	1490	2	trac	ORG
cjgl-2651	1490	3	2005	DATE
cjgl-2651	1490	4	six	CARDINAL
cjgl-2651	1490	5	284	CARDINAL
cjgl-2651	1490	6	irs	ORG
cjgl-2651	1490	7	10	CARDINAL
cjgl-2651	1490	8	2008	DATE
cjgl-2651	1490	9	11-29	CARDINAL
cjgl-2651	1491	1	285	CARDINAL
cjgl-2651	1492	1	4	CARDINAL
cjgl-2651	1492	2	216	CARDINAL
cjgl-2651	1492	3	supra	PERSON
cjgl-2651	1492	4	54	CARDINAL
cjgl-2651	1493	1	columbia journal of gender	ORG
cjgl-2651	1493	2	87	CARDINAL
cjgl-2651	1493	3	2005	DATE
cjgl-2651	1493	4	less than 2	CARDINAL
cjgl-2651	1493	5	10,000	CARDINAL
cjgl-2651	1493	6	previous years	DATE
cjgl-2651	1494	1	irs	ORG
cjgl-2651	1494	2	taxpayers-$100,000 to $200,000	MONEY
cjgl-2651	1494	3	200,000	MONEY
cjgl-2651	1494	4	$1 million	MONEY
cjgl-2651	1496	1	one	CARDINAL
cjgl-2651	1496	2	1999	DATE
cjgl-2651	1496	3	clinton	PERSON
cjgl-2651	1497	1	congress	ORG
cjgl-2651	1497	2	irs	ORG
cjgl-2651	1497	3	americans	NORP
cjgl-2651	1498	1	288	CARDINAL
cjgl-2651	1498	2	at least $1 million	MONEY
cjgl-2651	1498	3	at least 19%	PERCENT
cjgl-2651	1498	4	as much as 36%	PERCENT
cjgl-2651	1498	5	2007	DATE
cjgl-2651	1498	6	2010	DATE
cjgl-2651	1498	7	irs	ORG
cjgl-2651	1498	8	90	CARDINAL
cjgl-2651	1498	9	287	CARDINAL
cjgl-2651	1498	10	trac	ORG
cjgl-2651	1498	11	irs	ORG
cjgl-2651	1498	12	2006	DATE
cjgl-2651	1498	13	60-37	CARDINAL
cjgl-2651	1499	1	288	CARDINAL
cjgl-2651	1499	2	289	CARDINAL
cjgl-2651	1499	3	283	CARDINAL
cjgl-2651	1500	1	298	CARDINAL
cjgl-2651	1501	1	treasury	ORG
cjgl-2651	1501	2	2009	DATE
cjgl-2651	1501	3	26	CARDINAL
cjgl-2651	1501	4	2010	DATE
cjgl-2651	1502	1	treasury	ORG
cjgl-2651	1502	2	2010	DATE
cjgl-2651	1502	3	26	CARDINAL
cjgl-2651	1502	4	2011	DATE
cjgl-2651	1503	1	columbia journal of gender	ORG
cjgl-2651	1503	2	irs	ORG
cjgl-2651	1503	3	1	CARDINAL
cjgl-2651	1503	4	12	CARDINAL
cjgl-2651	1503	5	$1 million	MONEY
cjgl-2651	1504	1	2010	DATE
cjgl-2651	1505	1	11	CARDINAL
cjgl-2651	1505	2	12	CARDINAL
cjgl-2651	1506	1	about half	CARDINAL
cjgl-2651	1506	2	just 1.8 hours	TIME
cjgl-2651	1507	1	291	CARDINAL
cjgl-2651	1508	1	292	CARDINAL
cjgl-2651	1508	2	lgbt affluence	ORG
cjgl-2651	1509	1	293	CARDINAL
cjgl-2651	1510	1	2 94 291	CARDINAL
cjgl-2651	1510	2	trac	ORG
cjgl-2651	1510	3	irs	ORG
cjgl-2651	1510	4	2011	DATE
cjgl-2651	1510	5	73-43	CARDINAL
cjgl-2651	1511	1	irs	ORG
cjgl-2651	1512	1	its first 18 months	DATE
cjgl-2651	1513	1	irs	ORG
cjgl-2651	1513	2	fy 2011	DATE
cjgl-2651	1513	3	the first six months of the fiscal year	DATE
cjgl-2651	1514	1	61	CARDINAL
cjgl-2651	1515	1	293	CARDINAL
cjgl-2651	1515	2	randy	PRODUCT
cjgl-2651	1515	3	al.	GPE
cjgl-2651	1515	4	williams inst	PERSON
cjgl-2651	1515	5	7	CARDINAL
cjgl-2651	1515	6	2009	DATE
cjgl-2651	1515	7	http:// williamsinstitute.law.ucla.edu/research/census-lgbt-dcmographics-studics/	ORG
cjgl-2651	1515	8	lgbt	GPE
cjgl-2651	1515	9	lgbt	GPE
cjgl-2651	1516	1	1	CARDINAL
cjgl-2651	1517	1	294 1d	CARDINAL
cjgl-2651	1518	1	12	CARDINAL
cjgl-2651	1519	1	columbia journal of gender	ORG
cjgl-2651	1519	2	almost one	CARDINAL
cjgl-2651	1520	1	295	CARDINAL
cjgl-2651	1520	2	californian	NORP
cjgl-2651	1521	1	296	CARDINAL
cjgl-2651	1522	1	297	CARDINAL
cjgl-2651	1522	2	40%	PERCENT
cjgl-2651	1522	3	california	GPE
cjgl-2651	1523	1	298	CARDINAL
cjgl-2651	1523	2	67%	PERCENT
cjgl-2651	1524	1	the african-american	ORG
cjgl-2651	1524	2	latino	NORP
cjgl-2651	1524	3	91%	PERCENT
cjgl-2651	1524	4	78%	PERCENT
cjgl-2651	1525	1	299	CARDINAL
cjgl-2651	1526	1	only 20%	PERCENT
cjgl-2651	1526	2	56%.300	CARDINAL
cjgl-2651	1526	3	295 1	CARDINAL
cjgl-2651	1526	4	296	CARDINAL
cjgl-2651	1526	5	ctr	GPE
cjgl-2651	1526	6	california	GPE
cjgl-2651	1526	7	2008	DATE
cjgl-2651	1526	8	california	GPE
cjgl-2651	1526	9	2009	DATE
cjgl-2651	1526	10	2009print.pdf	CARDINAL
cjgl-2651	1527	1	297	CARDINAL
cjgl-2651	1530	1	8	CARDINAL
cjgl-2651	1530	2	300	CARDINAL
cjgl-2651	1530	3	m. columbia journal	GPE
cjgl-2651	1532	1	us	GPE
cjgl-2651	1533	1	30 1	CARDINAL
cjgl-2651	1533	2	african-american	NORP
cjgl-2651	1533	3	30 2	CARDINAL
cjgl-2651	1533	4	one	CARDINAL
cjgl-2651	1534	1	50,000	MONEY
cjgl-2651	1535	1	one-half	CARDINAL
cjgl-2651	1535	2	0.52	CARDINAL
cjgl-2651	1536	1	0.006 to 0.33	CARDINAL
cjgl-2651	1537	1	twenty-three cents	MONEY
cjgl-2651	1538	1	one	CARDINAL
cjgl-2651	1538	2	26,683	MONEY
cjgl-2651	1538	3	28,310	MONEY
cjgl-2651	1541	1	3	CARDINAL
cjgl-2651	1541	2	african-american	NORP
cjgl-2651	1541	3	deere doss	PERSON
cjgl-2651	1541	4	61	CARDINAL
cjgl-2651	1541	5	3	CARDINAL
cjgl-2651	1541	6	302	CARDINAL
cjgl-2651	1541	7	oliver shapiro	PERSON
cjgl-2651	1541	8	supra	PERSON
cjgl-2651	1541	9	61	CARDINAL
cjgl-2651	1541	10	74-75	CARDINAL
cjgl-2651	1542	1	303	CARDINAL
cjgl-2651	1542	2	10 1	DATE
cjgl-2651	1543	1	columbia journal of	ORG
cjgl-2651	1544	1	african-american	NORP
cjgl-2651	1545	1	congress	ORG
cjgl-2651	1545	2	irs	ORG
cjgl-2651	1547	1	gramsci	PERSON
cjgl-2651	1552	1	304	CARDINAL
cjgl-2651	1553	1	15	CARDINAL
cjgl-2651	1553	2	305	CARDINAL
cjgl-2651	1553	3	14	CARDINAL
cjgl-2651	1553	4	5 19	DATE
cjgl-2651	1553	5	22.2 columbia	PERCENT
cjgl-2651	1555	1	lily kahng	PERSON
cjgl-2651	1556	1	30 6	DATE
cjgl-2651	1556	2	kahng	PERSON
cjgl-2651	1558	1	30 7	DATE
cjgl-2651	1558	2	congress	ORG
cjgl-2651	1558	3	irs	ORG
cjgl-2651	1559	1	first	ORDINAL
cjgl-2651	1560	1	11	CARDINAL
cjgl-2651	1562	1	irs	ORG
cjgl-2651	1563	1	306	CARDINAL
cjgl-2651	1563	2	13	CARDINAL
cjgl-2651	1563	3	338	CARDINAL
cjgl-2651	1563	4	307	CARDINAL
cjgl-2651	1563	5	46	CARDINAL
cjgl-2651	1564	1	columbia journal of gender	ORG
cjgl-2651	1565	1	irs	ORG
cjgl-2651	1567	1	308	CARDINAL
cjgl-2651	1569	1	267(a)(1	MONEY
cjgl-2651	1570	1	irs	ORG
cjgl-2651	1571	1	irs	ORG
cjgl-2651	1572	1	1	CARDINAL
cjgl-2651	1572	2	2	CARDINAL
cjgl-2651	1573	1	irs	ORG
cjgl-2651	1574	1	308	CARDINAL
cjgl-2651	1575	1	2009	DATE
cjgl-2651	1576	1	columbia journal ofgender	ORG
cjgl-2651	1580	1	30 9	CARDINAL
cjgl-2651	1580	2	15 1(e	DATE
cjgl-2651	1581	1	congress	ORG
cjgl-2651	1583	1	age 4 or older	DATE
cjgl-2651	1585	1	dorothy a. brown	PERSON
cjgl-2651	1585	2	107	CARDINAL
cjgl-2651	1586	1	l. rev	PERSON
cjgl-2651	1586	2	790	CARDINAL
cjgl-2651	1586	3	828	CARDINAL
cjgl-2651	1586	4	2007	DATE
cjgl-2651	1586	5	francine j. lipman	PERSON
cjgl-2651	1586	6	2003	DATE
cjgl-2651	1587	1	l. rev	PERSON
cjgl-2651	1587	2	461	CARDINAL
cjgl-2651	1587	3	476-97	CARDINAL
cjgl-2651	1588	1	22.2 columbia	PERCENT
cjgl-2651	1588	2	427	CARDINAL
cjgl-2651	1588	3	washington	GPE
cjgl-2651	1589	1	first	ORDINAL
cjgl-2651	1591	1	today	DATE
cjgl-2651	1591	2	today	DATE
cjgl-2651	1591	3	irs	ORG
cjgl-2651	1592	1	today	DATE
cjgl-2651	1596	1	310	CARDINAL
cjgl-2651	1597	1	u.s.	GPE
cjgl-2651	1598	1	311	CARDINAL
cjgl-2651	1599	1	s7892-02	CARDINAL
cjgl-2651	1599	2	daily	DATE
cjgl-2651	1600	1	june 19, 1986	DATE
cjgl-2651	1601	1	311	CARDINAL
cjgl-2651	1603	1	sec	ORG
cjgl-2651	1603	2	sept. 30, 2011	DATE
cjgl-2651	1605	1	up to	DATE
cjgl-2651	1605	2	twelve weeks	DATE
cjgl-2651	1606	1	ssa	ORG
cjgl-2651	1607	1	1990	DATE
cjgl-2651	1608	1	312	CARDINAL
cjgl-2651	1608	2	new york city	GPE
cjgl-2651	1608	3	ssa	ORG
cjgl-2651	1608	4	ssa	ORG
cjgl-2651	1609	1	313	CARDINAL
cjgl-2651	1609	2	only about 75%	PERCENT
cjgl-2651	1609	3	14	CARDINAL
cjgl-2651	1609	4	ssa	ORG
cjgl-2651	1610	1	congress	ORG
cjgl-2651	1610	2	1i	CARDINAL
cjgl-2651	1612	1	congress	ORG
cjgl-2651	1612	2	152	CARDINAL
cjgl-2651	1613	1	152	CARDINAL
cjgl-2651	1613	2	312	CARDINAL
cjgl-2651	1613	3	gen.	PERSON
cjgl-2651	1614	1	sec	ORG
cjgl-2651	1615	1	a-08	NORP
cjgl-2651	1615	2	10047	DATE
cjgl-2651	1615	3	1	CARDINAL
cjgl-2651	1615	4	313	CARDINAL
cjgl-2651	1615	5	20	CARDINAL
cjgl-2651	1616	1	422.103(b)(2	CARDINAL
cjgl-2651	1616	2	2006	DATE
cjgl-2651	1617	1	sec	ORG
cjgl-2651	1618	1	00202.00](c)(2	CARDINAL
cjgl-2651	1619	1	2002	DATE
cjgl-2651	1620	1	114	CARDINAL
cjgl-2651	1620	2	gen.	PERSON
cjgl-2651	1620	3	312	CARDINAL
cjgl-2651	1620	4	l. columbia journal	ORG
cjgl-2651	1621	1	the department of treasury	ORG
cjgl-2651	1621	2	irs	ORG
cjgl-2651	1622	1	congress	ORG
cjgl-2651	1622	2	irs	ORG
cjgl-2651	1626	1	one	CARDINAL
cjgl-2651	1627	1	congress	ORG
cjgl-2651	1627	2	irs	ORG
cjgl-2651	1629	1	congress	ORG
cjgl-2651	1629	2	irs	ORG