id	sid	eid	entity	type
taxlaw-11798	1	1	david i. walker*	PERSON
taxlaw-11798	2	1	daf	ORG
taxlaw-11798	2	2	2017	CARDINAL
taxlaw-11798	3	1	2016	DATE
taxlaw-11798	3	2	daf	ORG
taxlaw-11798	4	1	daf	ORG
taxlaw-11798	4	2	daf	ORG
taxlaw-11798	4	3	daf	ORG
taxlaw-11798	5	1	daf	ORG
taxlaw-11798	6	1	daf	ORG
taxlaw-11798	6	2	daf	ORG
taxlaw-11798	7	1	maurice poch faculty	PERSON
taxlaw-11798	7	2	boston university school of law	ORG
taxlaw-11798	8	1	john brooks	PERSON
taxlaw-11798	8	2	steven dean	PERSON
taxlaw-11798	8	3	alan feld	PERSON
taxlaw-11798	8	4	gregg polsky	PERSON
taxlaw-11798	8	5	stephen fleury	PERSON
taxlaw-11798	9	1	2	CARDINAL
taxlaw-11798	10	1	14:1	CARDINAL
taxlaw-11798	10	2	2	CARDINAL
taxlaw-11798	10	3	i.	PERSON
taxlaw-11798	11	1	6	CARDINAL
taxlaw-11798	11	2	a. dafs	PERSON
taxlaw-11798	12	1	6 1	CARDINAL
taxlaw-11798	13	1	7 2	DATE
taxlaw-11798	14	1	9	CARDINAL
taxlaw-11798	14	2	10	CARDINAL
taxlaw-11798	14	3	11 ii	QUANTITY
taxlaw-11798	15	1	daf	ORG
taxlaw-11798	15	2	14 iii	QUANTITY
taxlaw-11798	16	1	daf	ORG
taxlaw-11798	16	2	17	CARDINAL
taxlaw-11798	16	3	17	CARDINAL
taxlaw-11798	16	4	19	CARDINAL
taxlaw-11798	17	1	20	CARDINAL
taxlaw-11798	17	2	d.	NORP
taxlaw-11798	17	3	21	CARDINAL
taxlaw-11798	17	4	22	CARDINAL
taxlaw-11798	18	1	daf	ORG
taxlaw-11798	18	2	24	CARDINAL
taxlaw-11798	18	3	daf	ORG
taxlaw-11798	18	4	24	CARDINAL
taxlaw-11798	18	5	25	CARDINAL
taxlaw-11798	18	6	26	CARDINAL
taxlaw-11798	18	7	29	CARDINAL
taxlaw-11798	19	1	daf	ORG
taxlaw-11798	19	2	the red cross	ORG
taxlaw-11798	20	1	daf	ORG
taxlaw-11798	20	2	daf	ORG
taxlaw-11798	21	1	daf	ORG
taxlaw-11798	21	2	1	CARDINAL
taxlaw-11798	21	3	daf	ORG
taxlaw-11798	22	1	86%	PERCENT
taxlaw-11798	22	2	daf	ORG
taxlaw-11798	22	3	2020	DATE
taxlaw-11798	23	1	nat’l	NORP
taxlaw-11798	23	2	2021	CARDINAL
taxlaw-11798	23	3	22-30	PERCENT
taxlaw-11798	23	4	2021	CARDINAL
taxlaw-11798	24	1	2	CARDINAL
taxlaw-11798	25	1	daf	ORG
taxlaw-11798	25	2	the year	DATE
taxlaw-11798	26	1	daf	ORG
taxlaw-11798	27	1	3	CARDINAL
taxlaw-11798	27	2	22	CARDINAL
taxlaw-11798	27	3	2023	CARDINAL
taxlaw-11798	27	4	3	CARDINAL
taxlaw-11798	27	5	the last decade	DATE
taxlaw-11798	27	6	2017	CARDINAL
taxlaw-11798	27	7	daf	ORG
taxlaw-11798	27	8	just two	DATE
taxlaw-11798	27	9	daf	ORG
taxlaw-11798	27	10	several years	DATE
taxlaw-11798	27	11	a single year	DATE
taxlaw-11798	27	12	10,000	MONEY
taxlaw-11798	30	1	first	ORDINAL
taxlaw-11798	30	2	daf	ORG
taxlaw-11798	32	1	daf	ORG
taxlaw-11798	32	2	daf	ORG
taxlaw-11798	33	1	daf	ORG
taxlaw-11798	37	1	a number of years	DATE
taxlaw-11798	37	2	a single year	DATE
taxlaw-11798	37	3	one	CARDINAL
taxlaw-11798	38	1	daf	ORG
taxlaw-11798	39	1	4	CARDINAL
taxlaw-11798	39	2	17	CARDINAL
taxlaw-11798	39	3	5	CARDINAL
taxlaw-11798	39	4	14	CARDINAL
taxlaw-11798	39	5	6	CARDINAL
taxlaw-11798	39	6	2021	CARDINAL
taxlaw-11798	39	7	16	CARDINAL
taxlaw-11798	39	8	2021	CARDINAL
taxlaw-11798	40	1	10%	PERCENT
taxlaw-11798	40	2	u.s.	GPE
taxlaw-11798	40	3	2020	DATE
taxlaw-11798	41	1	nat’l	NORP
taxlaw-11798	41	2	2021	CARDINAL
taxlaw-11798	41	3	10	CARDINAL
taxlaw-11798	41	4	2021	CARDINAL
taxlaw-11798	42	1	7	CARDINAL
taxlaw-11798	42	2	65	CARDINAL
taxlaw-11798	42	3	8	CARDINAL
taxlaw-11798	42	4	17	CARDINAL
taxlaw-11798	42	5	9	CARDINAL
taxlaw-11798	42	6	79	CARDINAL
taxlaw-11798	43	1	10	CARDINAL
taxlaw-11798	43	2	83	DATE
taxlaw-11798	43	3	4	CARDINAL
taxlaw-11798	44	1	14:1	CARDINAL
taxlaw-11798	45	1	a billion dollars	MONEY
taxlaw-11798	46	1	about 30%	PERCENT
taxlaw-11798	46	2	about 11%	PERCENT
taxlaw-11798	46	3	u.s.	GPE
taxlaw-11798	46	4	about 25%	PERCENT
taxlaw-11798	46	5	about 9%	PERCENT
taxlaw-11798	46	6	u.s.	GPE
taxlaw-11798	51	1	congress	ORG
taxlaw-11798	51	2	daf contribution.14	ORG
taxlaw-11798	52	1	years	DATE
taxlaw-11798	53	1	2021	CARDINAL
taxlaw-11798	53	2	grassley	PERSON
taxlaw-11798	53	3	fifteen-year	DATE
taxlaw-11798	53	4	edward zelinsky	PERSON
taxlaw-11798	53	5	five percent	PERCENT
taxlaw-11798	53	6	year.17	ORG
taxlaw-11798	53	7	11	CARDINAL
taxlaw-11798	54	1	12	CARDINAL
taxlaw-11798	54	2	u.s.	GPE
taxlaw-11798	54	3	treasury	ORG
taxlaw-11798	54	4	2018	DATE
taxlaw-11798	54	5	1304	CARDINAL
taxlaw-11798	54	6	09-2020	DATE
taxlaw-11798	54	7	23	CARDINAL
taxlaw-11798	54	8	2018	DATE
taxlaw-11798	55	1	13	CARDINAL
taxlaw-11798	56	1	14	CARDINAL
taxlaw-11798	56	2	daniel halperin	PERSON
taxlaw-11798	56	3	56	CARDINAL
taxlaw-11798	56	4	1,	PERCENT
taxlaw-11798	56	5	29	DATE
taxlaw-11798	57	1	15	CARDINAL
taxlaw-11798	58	1	16	CARDINAL
taxlaw-11798	58	2	s. 1981	PERSON
taxlaw-11798	58	3	117th	CARDINAL
taxlaw-11798	59	1	2021	CARDINAL
taxlaw-11798	60	1	maine	GPE
taxlaw-11798	60	2	charles grassley	PERSON
taxlaw-11798	60	3	iowa	GPE
taxlaw-11798	62	1	17	CARDINAL
taxlaw-11798	62	2	edward a. zelinsky	PERSON
taxlaw-11798	62	3	170	CARDINAL
taxlaw-11798	62	4	755	CARDINAL
taxlaw-11798	62	5	761	CARDINAL
taxlaw-11798	62	6	2021	CARDINAL
taxlaw-11798	65	1	509	CARDINAL
taxlaw-11798	67	1	samuel d. brunson	PERSON
taxlaw-11798	67	2	tuesday	DATE
taxlaw-11798	67	3	2023	CARDINAL
taxlaw-11798	67	4	5	CARDINAL
taxlaw-11798	68	1	years	DATE
taxlaw-11798	68	2	daf	ORG
taxlaw-11798	68	3	fifteen years	DATE
taxlaw-11798	69	1	daf	ORG
taxlaw-11798	69	2	one	CARDINAL
taxlaw-11798	76	1	daf	ORG
taxlaw-11798	81	1	today	DATE
taxlaw-11798	81	2	55	CARDINAL
taxlaw-11798	81	3	l. rev	PERSON
taxlaw-11798	81	4	245	CARDINAL
taxlaw-11798	81	5	254	CARDINAL
taxlaw-11798	81	6	2020	DATE
taxlaw-11798	82	1	18	CARDINAL
taxlaw-11798	82	2	roger colinvaux & ray	PERSON
taxlaw-11798	82	3	d. madoff	PERSON
taxlaw-11798	82	4	the 21st century	DATE
taxlaw-11798	82	5	164	CARDINAL
taxlaw-11798	82	6	1867	DATE
taxlaw-11798	82	7	1867	DATE
taxlaw-11798	82	8	2019	CARDINAL
taxlaw-11798	83	1	19	CARDINAL
taxlaw-11798	86	1	20	CARDINAL
taxlaw-11798	87	1	21	CARDINAL
taxlaw-11798	88	1	6	CARDINAL
taxlaw-11798	89	1	14:1	CARDINAL
taxlaw-11798	89	2	daf	ORG
taxlaw-11798	89	3	2017	DATE
taxlaw-11798	91	1	daf	ORG
taxlaw-11798	92	1	daf	ORG
taxlaw-11798	92	2	daf	ORG
taxlaw-11798	93	1	today	DATE
taxlaw-11798	94	1	i. background a. dafs donor-advised	PERSON
taxlaw-11798	94	2	decades	DATE
taxlaw-11798	95	1	first	ORDINAL
taxlaw-11798	96	1	the new york community trust	ORG
taxlaw-11798	96	2	first	ORDINAL
taxlaw-11798	96	3	1930s.22	CARDINAL
taxlaw-11798	96	4	fidelity	ORG
taxlaw-11798	96	5	today	DATE
taxlaw-11798	99	1	two	CARDINAL
taxlaw-11798	99	2	daf	ORG
taxlaw-11798	99	3	donations.27	ORG
taxlaw-11798	99	4	daf	ORG
taxlaw-11798	99	5	22	CARDINAL
taxlaw-11798	99	6	john r. brooks	PERSON
taxlaw-11798	99	7	150	CARDINAL
taxlaw-11798	99	8	1013	CARDINAL
taxlaw-11798	99	9	1014	DATE
taxlaw-11798	99	10	2016	DATE
taxlaw-11798	99	11	brunson	GPE
taxlaw-11798	99	12	17	CARDINAL
taxlaw-11798	99	13	259	CARDINAL
taxlaw-11798	99	14	roger colinvaux	PERSON
taxlaw-11798	99	15	21st century	DATE
taxlaw-11798	99	16	92	CARDINAL
taxlaw-11798	100	1	l. rev	PERSON
taxlaw-11798	100	2	39	CARDINAL
taxlaw-11798	100	3	44	DATE
taxlaw-11798	100	4	2017	CARDINAL
taxlaw-11798	101	1	23	CARDINAL
taxlaw-11798	101	2	2017	CARDINAL
taxlaw-11798	101	3	22	CARDINAL
taxlaw-11798	101	4	46	DATE
taxlaw-11798	102	1	24	CARDINAL
taxlaw-11798	102	2	2017	CARDINAL
taxlaw-11798	102	3	22	CARDINAL
taxlaw-11798	102	4	45	DATE
taxlaw-11798	102	5	1991	DATE
taxlaw-11798	103	1	25	CARDINAL
taxlaw-11798	103	2	86%	PERCENT
taxlaw-11798	103	3	63%	PERCENT
taxlaw-11798	103	4	daf	ORG
taxlaw-11798	103	5	2020	DATE
taxlaw-11798	104	1	nat’l	NORP
taxlaw-11798	104	2	2021	CARDINAL
taxlaw-11798	104	3	2-30	CARDINAL
taxlaw-11798	104	4	2021	CARDINAL
taxlaw-11798	105	1	26	CARDINAL
taxlaw-11798	105	2	2022 6	CARDINAL
taxlaw-11798	105	3	2022	CARDINAL
taxlaw-11798	106	1	2022	ORG
taxlaw-11798	107	1	27	CARDINAL
taxlaw-11798	107	2	fidelity 2022	ORG
taxlaw-11798	107	3	19	CARDINAL
taxlaw-11798	107	4	28	CARDINAL
taxlaw-11798	107	5	fidelity 2022	ORG
taxlaw-11798	107	6	6	CARDINAL
taxlaw-11798	107	7	29	CARDINAL
taxlaw-11798	107	8	fidelity 2022	ORG
taxlaw-11798	107	9	6	CARDINAL
taxlaw-11798	107	10	2023	CARDINAL
taxlaw-11798	107	11	7	CARDINAL
taxlaw-11798	108	1	the year	DATE
taxlaw-11798	108	2	complete.33	GPE
taxlaw-11798	108	3	disposition.34 1	FAC
taxlaw-11798	110	1	daf	ORG
taxlaw-11798	110	2	donors.35	PERSON
taxlaw-11798	111	1	john brooks	PERSON
taxlaw-11798	112	1	”36 brooks	PERSON
taxlaw-11798	112	2	1	CARDINAL
taxlaw-11798	112	3	today	DATE
taxlaw-11798	112	4	one year	DATE
taxlaw-11798	112	5	2	CARDINAL
taxlaw-11798	112	6	a year	DATE
taxlaw-11798	112	7	first	ORDINAL
taxlaw-11798	112	8	10%	PERCENT
taxlaw-11798	112	9	40%	PERCENT
taxlaw-11798	113	1	first	ORDINAL
taxlaw-11798	113	2	100	MONEY
taxlaw-11798	114	1	40	MONEY
taxlaw-11798	115	1	a year later	DATE
taxlaw-11798	115	2	110	MONEY
taxlaw-11798	115	3	42.40	MONEY
taxlaw-11798	115	4	10%	PERCENT
taxlaw-11798	116	1	30	CARDINAL
taxlaw-11798	116	2	fidelity 2022	ORG
taxlaw-11798	116	3	6	CARDINAL
taxlaw-11798	116	4	daf	ORG
taxlaw-11798	118	1	brunson	GPE
taxlaw-11798	118	2	17	CARDINAL
taxlaw-11798	118	3	259	CARDINAL
taxlaw-11798	118	4	2017	CARDINAL
taxlaw-11798	118	5	22	CARDINAL
taxlaw-11798	118	6	52	DATE
taxlaw-11798	118	7	roger colinvaux	PERSON
taxlaw-11798	118	8	63	CARDINAL
taxlaw-11798	118	9	l. rev	PERSON
taxlaw-11798	118	10	2621	CARDINAL
taxlaw-11798	118	11	30	CARDINAL
taxlaw-11798	118	12	2022	CARDINAL
taxlaw-11798	118	13	colinvaux & madoff	ORG
taxlaw-11798	118	14	2019	DATE
taxlaw-11798	118	15	18	CARDINAL
taxlaw-11798	118	16	1871	DATE
taxlaw-11798	118	17	zelinsky	PERSON
taxlaw-11798	118	18	supra	PERSON
taxlaw-11798	118	19	17	CARDINAL
taxlaw-11798	118	20	759	CARDINAL
taxlaw-11798	118	21	daniel j. hemel	PERSON
taxlaw-11798	118	22	joseph bankman & paul	ORG
taxlaw-11798	118	23	87	CARDINAL
taxlaw-11798	119	1	287	CARDINAL
taxlaw-11798	119	2	288	CARDINAL
taxlaw-11798	119	3	2021	CARDINAL
taxlaw-11798	119	4	brian galle	PERSON
taxlaw-11798	120	1	93	CARDINAL
taxlaw-11798	121	1	1143	CARDINAL
taxlaw-11798	121	2	1150	CARDINAL
taxlaw-11798	121	3	2016	CARDINAL
taxlaw-11798	122	1	32	CARDINAL
taxlaw-11798	123	1	170	CARDINAL
taxlaw-11798	124	1	33	CARDINAL
taxlaw-11798	124	2	colinvaux & madoff	ORG
taxlaw-11798	124	3	2019	DATE
taxlaw-11798	124	4	18	CARDINAL
taxlaw-11798	124	5	1870	DATE
taxlaw-11798	124	6	2017	CARDINAL
taxlaw-11798	124	7	22	CARDINAL
taxlaw-11798	124	8	44	DATE
taxlaw-11798	125	1	34	CARDINAL
taxlaw-11798	125	2	colinvaux & madoff	ORG
taxlaw-11798	125	3	2019	DATE
taxlaw-11798	125	4	18	CARDINAL
taxlaw-11798	125	5	1870	DATE
taxlaw-11798	125	6	2017	CARDINAL
taxlaw-11798	125	7	22	CARDINAL
taxlaw-11798	125	8	44	DATE
taxlaw-11798	125	9	35	CARDINAL
taxlaw-11798	126	1	daf	ORG
taxlaw-11798	128	1	36	CARDINAL
taxlaw-11798	128	2	brooks	ORG
taxlaw-11798	128	3	22	CARDINAL
taxlaw-11798	128	4	1022	CARDINAL
taxlaw-11798	129	1	37	CARDINAL
taxlaw-11798	129	2	brooks	ORG
taxlaw-11798	129	3	22	CARDINAL
taxlaw-11798	129	4	1016	DATE
taxlaw-11798	131	1	38	CARDINAL
taxlaw-11798	134	1	8	CARDINAL
taxlaw-11798	135	1	14:1	CARDINAL
taxlaw-11798	135	2	100	MONEY
taxlaw-11798	135	3	a year	DATE
taxlaw-11798	135	4	106	MONEY
taxlaw-11798	136	1	106	MONEY
taxlaw-11798	136	2	42.40	MONEY
taxlaw-11798	137	1	4	MONEY
taxlaw-11798	137	2	3.8%	PERCENT
taxlaw-11798	140	1	100	MONEY
taxlaw-11798	140	2	10%	PERCENT
taxlaw-11798	141	1	110	MONEY
taxlaw-11798	141	2	a year	DATE
taxlaw-11798	141	3	42.40	MONEY
taxlaw-11798	141	4	a year	DATE
taxlaw-11798	142	1	a year	DATE
taxlaw-11798	142	2	10	MONEY
taxlaw-11798	142	3	a year	DATE
taxlaw-11798	142	4	110	MONEY
taxlaw-11798	142	5	44	MONEY
taxlaw-11798	143	1	brooks concludes	ORG
taxlaw-11798	143	2	daf	ORG
taxlaw-11798	143	3	best.41 brooks	PERSON
taxlaw-11798	143	4	2016	DATE
taxlaw-11798	144	1	1	CARDINAL
taxlaw-11798	144	2	2017	DATE
taxlaw-11798	144	3	2021	CARDINAL
taxlaw-11798	145	1	today	DATE
taxlaw-11798	146	1	39	CARDINAL
taxlaw-11798	147	1	more than a year	DATE
taxlaw-11798	148	1	40	CARDINAL
taxlaw-11798	148	2	brooks	ORG
taxlaw-11798	148	3	22	CARDINAL
taxlaw-11798	148	4	1016	CARDINAL
taxlaw-11798	149	1	41	CARDINAL
taxlaw-11798	150	1	1014	CARDINAL
taxlaw-11798	151	1	42	CARDINAL
taxlaw-11798	151	2	2022	CARDINAL
taxlaw-11798	151	3	5	CARDINAL
taxlaw-11798	151	4	2022	CARDINAL
taxlaw-11798	151	5	2021	CARDINAL
taxlaw-11798	151	6	5	CARDINAL
taxlaw-11798	151	7	2021	CARDINAL
taxlaw-11798	151	8	2020	DATE
taxlaw-11798	151	9	5	CARDINAL
taxlaw-11798	151	10	2020	DATE
taxlaw-11798	151	11	2019	DATE
taxlaw-11798	151	12	14	DATE
taxlaw-11798	151	13	2019	DATE
taxlaw-11798	151	14	2018	DATE
taxlaw-11798	151	15	12	DATE
taxlaw-11798	151	16	2018	DATE
taxlaw-11798	151	17	2017	DATE
taxlaw-11798	151	18	12	CARDINAL
taxlaw-11798	151	19	2017	CARDINAL
taxlaw-11798	151	20	2016	DATE
taxlaw-11798	151	21	12	CARDINAL
taxlaw-11798	151	22	2016	DATE
taxlaw-11798	151	23	2015	DATE
taxlaw-11798	151	24	11	CARDINAL
taxlaw-11798	151	25	2014	DATE
taxlaw-11798	151	26	9 (2014	DATE
taxlaw-11798	151	27	2013	DATE
taxlaw-11798	151	28	7	CARDINAL
taxlaw-11798	152	1	fidelity	ORG
taxlaw-11798	152	2	about 15%	PERCENT
taxlaw-11798	152	3	daf	ORG
taxlaw-11798	153	1	fidelity	ORG
taxlaw-11798	153	2	2020	DATE
taxlaw-11798	153	3	8	CARDINAL
taxlaw-11798	153	4	2021	CARDINAL
taxlaw-11798	153	5	nat’l	NORP
taxlaw-11798	153	6	2020	DATE
taxlaw-11798	153	7	2020	DATE
taxlaw-11798	153	8	16	DATE
taxlaw-11798	153	9	2020	DATE
taxlaw-11798	154	1	2023	CARDINAL
taxlaw-11798	154	2	9 2	CARDINAL
taxlaw-11798	157	1	annual	DATE
taxlaw-11798	157	2	directly.44	ORG
taxlaw-11798	157	3	43	CARDINAL
taxlaw-11798	157	4	a tax year	DATE
taxlaw-11798	157	5	60%	PERCENT
taxlaw-11798	159	1	$1 million	MONEY
taxlaw-11798	159	2	$1 million	MONEY
taxlaw-11798	160	1	a single year	DATE
taxlaw-11798	160	2	only $600,000	MONEY
taxlaw-11798	161	1	500,000	MONEY
taxlaw-11798	161	2	each of two years	DATE
taxlaw-11798	162	1	$1 million	MONEY
taxlaw-11798	164	1	21	CARDINAL
taxlaw-11798	164	2	52–53	CARDINAL
taxlaw-11798	165	1	daf	ORG
taxlaw-11798	166	1	brunson	GPE
taxlaw-11798	166	2	18	CARDINAL
taxlaw-11798	166	3	258	CARDINAL
taxlaw-11798	167	1	44	CARDINAL
taxlaw-11798	167	2	2022	CARDINAL
taxlaw-11798	167	3	19	CARDINAL
taxlaw-11798	167	4	2022	CARDINAL
taxlaw-11798	167	5	oct. 28	DATE
taxlaw-11798	167	6	2022	CARDINAL
taxlaw-11798	167	7	10	CARDINAL
taxlaw-11798	167	8	columbia	ORG
taxlaw-11798	168	1	14:1	CARDINAL
taxlaw-11798	169	1	their retirement years	DATE
taxlaw-11798	169	2	several years	DATE
taxlaw-11798	170	1	fidelity	ORG
taxlaw-11798	170	2	daf	ORG
taxlaw-11798	170	3	annual	DATE
taxlaw-11798	170	4	as high as	CARDINAL
taxlaw-11798	170	5	0.6%	PERCENT
taxlaw-11798	172	1	years 2020	DATE
taxlaw-11798	172	2	2021	DATE
taxlaw-11798	172	3	2016	DATE
taxlaw-11798	172	4	2017	DATE
taxlaw-11798	172	5	30%	PERCENT
taxlaw-11798	172	6	u.s.	GPE
taxlaw-11798	172	7	25%	PERCENT
taxlaw-11798	172	8	2018	DATE
taxlaw-11798	172	9	2019	DATE
taxlaw-11798	172	10	11% and 9%	PERCENT
taxlaw-11798	172	11	u.s.	GPE
taxlaw-11798	172	12	about two-thirds	CARDINAL
taxlaw-11798	173	1	three	CARDINAL
taxlaw-11798	174	1	first	ORDINAL
taxlaw-11798	174	2	12,700	MONEY
taxlaw-11798	174	3	2017	CARDINAL
taxlaw-11798	174	4	24,000	MONEY
taxlaw-11798	174	5	2018.52	CARDINAL
taxlaw-11798	174	6	2021	CARDINAL
taxlaw-11798	174	7	25,100.53	MONEY
taxlaw-11798	174	8	second	ORDINAL
taxlaw-11798	175	1	45	CARDINAL
taxlaw-11798	175	2	hemel	ORG
taxlaw-11798	175	3	bankman & brest	ORG
taxlaw-11798	175	4	31	CARDINAL
taxlaw-11798	175	5	3-4. 46id	DATE
taxlaw-11798	176	1	3	CARDINAL
taxlaw-11798	176	2	47	CARDINAL
taxlaw-11798	176	3	james andreoni	PERSON
taxlaw-11798	176	4	32	CARDINAL
taxlaw-11798	177	1	1	CARDINAL
taxlaw-11798	177	2	13	DATE
taxlaw-11798	177	3	2018	DATE
taxlaw-11798	178	1	48	CARDINAL
taxlaw-11798	178	2	https://perma.cc/9jth-gpr5	ORG
taxlaw-11798	178	3	mar. 9	DATE
taxlaw-11798	178	4	2023	CARDINAL
taxlaw-11798	178	5	mar. 9	DATE
taxlaw-11798	178	6	2023	CARDINAL
taxlaw-11798	178	7	mar. 9	DATE
taxlaw-11798	178	8	2023	CARDINAL
taxlaw-11798	179	1	49	CARDINAL
taxlaw-11798	180	1	300	MONEY
taxlaw-11798	180	2	600	MONEY
taxlaw-11798	181	1	50	CARDINAL
taxlaw-11798	181	2	u.s. dep’t	GPE
taxlaw-11798	181	3	treasury	ORG
taxlaw-11798	181	4	2019	CARDINAL
taxlaw-11798	181	5	1304	CARDINAL
taxlaw-11798	181	6	09-2020	DATE
taxlaw-11798	181	7	23	CARDINAL
taxlaw-11798	181	8	2019	DATE
taxlaw-11798	182	1	the two years	DATE
taxlaw-11798	183	1	51	CARDINAL
taxlaw-11798	185	1	2016-55	CARDINAL
taxlaw-11798	185	2	2016-45	DATE
taxlaw-11798	186	1	707	CARDINAL
taxlaw-11798	186	2	2016	DATE
taxlaw-11798	186	3	proc	PERSON
taxlaw-11798	187	1	2018-18	DATE
taxlaw-11798	187	2	2018-10	DATE
taxlaw-11798	188	1	392	CARDINAL
taxlaw-11798	188	2	2018	DATE
taxlaw-11798	189	1	53	CARDINAL
taxlaw-11798	190	1	2020-45	DATE
taxlaw-11798	190	2	2020	DATE
taxlaw-11798	190	3	46	CARDINAL
taxlaw-11798	191	1	1016	CARDINAL
taxlaw-11798	191	2	2020	DATE
taxlaw-11798	192	1	2023	CARDINAL
taxlaw-11798	192	2	11 adjusted $	MONEY
taxlaw-11798	192	3	four	CARDINAL
taxlaw-11798	192	4	about $15,000	MONEY
taxlaw-11798	193	1	two-thirds	CARDINAL
taxlaw-11798	194	1	second	ORDINAL
taxlaw-11798	195	1	more than a year	DATE
taxlaw-11798	197	1	1	CARDINAL
taxlaw-11798	197	2	alex	PERSON
taxlaw-11798	197	3	blair	PERSON
taxlaw-11798	197	4	150,000	MONEY
taxlaw-11798	198	1	10,000	MONEY
taxlaw-11798	198	2	54	CARDINAL
taxlaw-11798	200	1	the end of 2025	DATE
taxlaw-11798	201	1	55	CARDINAL
taxlaw-11798	202	1	67(g	CARDINAL
taxlaw-11798	203	1	the end of 2025	DATE
taxlaw-11798	204	1	56	CARDINAL
taxlaw-11798	204	2	scott greenberg	PERSON
taxlaw-11798	204	3	feb. 29	DATE
taxlaw-11798	204	4	2016	DATE
taxlaw-11798	205	1	57	CARDINAL
taxlaw-11798	205	2	two	CARDINAL
taxlaw-11798	206	1	7.5%	PERCENT
taxlaw-11798	208	1	10%	PERCENT
taxlaw-11798	210	1	58	CARDINAL
taxlaw-11798	212	1	59 i.r.c	QUANTITY
taxlaw-11798	215	1	60	CARDINAL
taxlaw-11798	215	2	23.8%	PERCENT
taxlaw-11798	215	3	20%	PERCENT
taxlaw-11798	216	1	an additional 3.8%	PERCENT
taxlaw-11798	218	1	12	CARDINAL
taxlaw-11798	218	2	columbia	ORG
taxlaw-11798	219	1	14:1	CARDINAL
taxlaw-11798	219	2	5,000	MONEY
taxlaw-11798	219	3	5000	MONEY
taxlaw-11798	219	4	each year	DATE
taxlaw-11798	219	5	20,000.61	MONEY
taxlaw-11798	219	6	2021	DATE
taxlaw-11798	219	7	25,100	MONEY
taxlaw-11798	219	8	alex	PERSON
taxlaw-11798	219	9	blair	PERSON
taxlaw-11798	220	1	alex	PERSON
taxlaw-11798	220	2	blair	PERSON
taxlaw-11798	221	1	15,000	MONEY
taxlaw-11798	221	2	year one	DATE
taxlaw-11798	221	3	the next two years	DATE
taxlaw-11798	222	1	25,000	MONEY
taxlaw-11798	222	2	alex	PERSON
taxlaw-11798	222	3	blair	PERSON
taxlaw-11798	222	4	75,000	MONEY
taxlaw-11798	222	5	three years	DATE
taxlaw-11798	223	1	30,000	MONEY
taxlaw-11798	223	2	year one	DATE
taxlaw-11798	223	3	10,000	MONEY
taxlaw-11798	223	4	5,000	MONEY
taxlaw-11798	223	5	15,000	MONEY
taxlaw-11798	223	6	25,000	MONEY
taxlaw-11798	223	7	years two and three	DATE
taxlaw-11798	223	8	80,000	MONEY
taxlaw-11798	223	9	5,000	MONEY
taxlaw-11798	224	1	2	CARDINAL
taxlaw-11798	224	2	dana	PERSON
taxlaw-11798	224	3	750,000	MONEY
taxlaw-11798	225	1	10,000	MONEY
taxlaw-11798	225	2	15,000	MONEY
taxlaw-11798	226	1	20,000	MONEY
taxlaw-11798	226	2	dana	PERSON
taxlaw-11798	226	3	30,000	MONEY
taxlaw-11798	226	4	90,000	MONEY
taxlaw-11798	226	5	three years	DATE
taxlaw-11798	227	1	three years	DATE
taxlaw-11798	227	2	a year	DATE
taxlaw-11798	227	3	one	CARDINAL
taxlaw-11798	227	4	daf	ORG
taxlaw-11798	227	5	60,000	MONEY
taxlaw-11798	227	6	three-year	DATE
taxlaw-11798	227	7	120,000	MONEY
taxlaw-11798	227	8	70,000	MONEY
taxlaw-11798	227	9	year one	DATE
taxlaw-11798	227	10	25,000	MONEY
taxlaw-11798	227	11	years two and three	DATE
taxlaw-11798	228	1	3	CARDINAL
taxlaw-11798	228	2	elaine	PERSON
taxlaw-11798	228	3	10,000	MONEY
taxlaw-11798	228	4	5000	MONEY
taxlaw-11798	228	5	annually	DATE
taxlaw-11798	229	1	two	CARDINAL
taxlaw-11798	229	2	2021	CARDINAL
taxlaw-11798	229	3	12,550	MONEY
taxlaw-11798	231	1	2017	DATE
taxlaw-11798	231	2	the year	DATE
taxlaw-11798	231	3	12,700	MONEY
taxlaw-11798	232	1	each year	DATE
taxlaw-11798	233	1	1%	PERCENT
taxlaw-11798	234	1	some 61	CARDINAL
taxlaw-11798	234	2	2016	DATE
taxlaw-11798	234	3	between $100,000 $200,000	MONEY
taxlaw-11798	234	4	about $4,300	MONEY
taxlaw-11798	235	1	u.s. dep’t	GPE
taxlaw-11798	235	2	treasury	ORG
taxlaw-11798	236	1	2016	CARDINAL
taxlaw-11798	236	2	1304	CARDINAL
taxlaw-11798	236	3	2.1	CARDINAL
taxlaw-11798	236	4	2016	CARDINAL
taxlaw-11798	237	1	62	CARDINAL
taxlaw-11798	237	2	2016	DATE
taxlaw-11798	237	3	between $500,000 $1,000,000	MONEY
taxlaw-11798	237	4	about $19,000	MONEY
taxlaw-11798	238	1	u.s. dep’t	GPE
taxlaw-11798	238	2	treasury	ORG
taxlaw-11798	238	3	2016	CARDINAL
taxlaw-11798	238	4	1304	CARDINAL
taxlaw-11798	238	5	2.1	CARDINAL
taxlaw-11798	238	6	2016	CARDINAL
taxlaw-11798	239	1	2023	CARDINAL
taxlaw-11798	239	2	13 years	DATE
taxlaw-11798	241	1	one-half	CARDINAL
taxlaw-11798	241	2	10,000	MONEY
taxlaw-11798	241	3	10,000	MONEY
taxlaw-11798	241	4	10,000	MONEY
taxlaw-11798	241	5	15,000	MONEY
taxlaw-11798	243	1	every third year	DATE
taxlaw-11798	244	1	daf	ORG
taxlaw-11798	244	2	annual	DATE
taxlaw-11798	244	3	63	CARDINAL
taxlaw-11798	244	4	45%	PERCENT
taxlaw-11798	244	5	between $100,000 and $200,000	MONEY
taxlaw-11798	244	6	only 19%	PERCENT
taxlaw-11798	245	1	u.s. dep’t	GPE
taxlaw-11798	245	2	treasury	ORG
taxlaw-11798	245	3	2019	CARDINAL
taxlaw-11798	245	4	1304	CARDINAL
taxlaw-11798	245	5	1.2	CARDINAL
taxlaw-11798	245	6	2019	CARDINAL
taxlaw-11798	246	1	64	CARDINAL
taxlaw-11798	246	2	$500,000 to $1,000,000	MONEY
taxlaw-11798	246	3	21,000	MONEY
taxlaw-11798	246	4	2019	DATE
taxlaw-11798	247	1	u.s. dep’t	GPE
taxlaw-11798	247	2	treasury	ORG
taxlaw-11798	247	3	2019	CARDINAL
taxlaw-11798	247	4	1304	CARDINAL
taxlaw-11798	247	5	2.1	CARDINAL
taxlaw-11798	247	6	2019	CARDINAL
taxlaw-11798	248	1	65	CARDINAL
taxlaw-11798	248	2	fidelity	ORG
taxlaw-11798	249	1	jeff zysik	PERSON
taxlaw-11798	249	2	mar. 17	DATE
taxlaw-11798	249	3	2022	CARDINAL
taxlaw-11798	249	4	annual	DATE
taxlaw-11798	250	1	annual	DATE
taxlaw-11798	251	1	annual	DATE
taxlaw-11798	252	1	james m. greenfield	PERSON
taxlaw-11798	252	2	annual	DATE
taxlaw-11798	252	3	17	CARDINAL
taxlaw-11798	252	4	2nd	ORDINAL
taxlaw-11798	252	5	2002	DATE
taxlaw-11798	252	6	annual	DATE
taxlaw-11798	254	1	anya savikhin	PERSON
taxlaw-11798	254	2	samek & roman	ORG
taxlaw-11798	254	3	m. sheremeta	PERSON
taxlaw-11798	254	4	2	CARDINAL
taxlaw-11798	254	5	6, 2013	DATE
taxlaw-11798	255	1	14	CARDINAL
taxlaw-11798	256	1	14:1 ii	CARDINAL
taxlaw-11798	257	1	daf	ORG
taxlaw-11798	257	2	2007.66	CARDINAL
taxlaw-11798	257	3	the first half of the previous decade	DATE
taxlaw-11798	257	4	2	CARDINAL
taxlaw-11798	257	5	2017	DATE
taxlaw-11798	257	6	two years	DATE
taxlaw-11798	257	7	four	CARDINAL
taxlaw-11798	257	8	2018	DATE
taxlaw-11798	257	9	late december 2017	DATE
taxlaw-11798	257	10	daf	ORG
taxlaw-11798	257	11	2017	CARDINAL
taxlaw-11798	258	1	july 2017	DATE
taxlaw-11798	259	1	prior to the year	DATE
taxlaw-11798	260	1	2010	DATE
taxlaw-11798	260	2	15%	PERCENT
taxlaw-11798	260	3	23.8%	PERCENT
taxlaw-11798	260	4	2013.68	CARDINAL
taxlaw-11798	260	5	66	CARDINAL
taxlaw-11798	260	6	2021	CARDINAL
taxlaw-11798	260	7	6	CARDINAL
taxlaw-11798	260	8	2021	CARDINAL
taxlaw-11798	261	1	67	CARDINAL
taxlaw-11798	262	1	22-30	CARDINAL
taxlaw-11798	262	2	2021	CARDINAL
taxlaw-11798	262	3	nat’l	NORP
taxlaw-11798	262	4	2016	CARDINAL
taxlaw-11798	262	5	6 (	PERCENT
taxlaw-11798	262	6	2016	DATE
taxlaw-11798	262	7	nat’l	NORP
taxlaw-11798	262	8	2014	DATE
taxlaw-11798	262	9	5	CARDINAL
taxlaw-11798	262	10	2014	DATE
taxlaw-11798	263	1	68	CARDINAL
taxlaw-11798	263	2	47	DATE
taxlaw-11798	263	3	34	CARDINAL
taxlaw-11798	263	4	2023	CARDINAL
taxlaw-11798	263	5	15	CARDINAL
taxlaw-11798	263	6	2013	DATE
taxlaw-11798	264	1	james andreoni	PERSON
taxlaw-11798	264	2	daf	ORG
taxlaw-11798	264	3	2012	DATE
taxlaw-11798	264	4	the year	DATE
taxlaw-11798	264	5	effect.69	ORG
taxlaw-11798	264	6	daf	ORG
taxlaw-11798	264	7	daf	ORG
taxlaw-11798	264	8	supposition.71	GPE
taxlaw-11798	264	9	the year 2017	DATE
taxlaw-11798	265	1	daf	ORG
taxlaw-11798	265	2	2017	DATE
taxlaw-11798	265	3	daf	ORG
taxlaw-11798	266	1	69	CARDINAL
taxlaw-11798	266	2	47	DATE
taxlaw-11798	266	3	35	DATE
taxlaw-11798	267	1	the later one	DATE
taxlaw-11798	267	2	about 7%	PERCENT
taxlaw-11798	267	3	between 2011 and 2012	DATE
taxlaw-11798	267	4	2% to 4%	PERCENT
taxlaw-11798	267	5	annual	DATE
taxlaw-11798	267	6	the three prior years	DATE
taxlaw-11798	268	1	2014	DATE
taxlaw-11798	268	2	67	CARDINAL
taxlaw-11798	268	3	5	CARDINAL
taxlaw-11798	268	4	70	CARDINAL
taxlaw-11798	268	5	23.8%	PERCENT
taxlaw-11798	269	1	supra	PERSON
taxlaw-11798	269	2	60	CARDINAL
taxlaw-11798	270	1	71	CARDINAL
taxlaw-11798	270	2	10 year	DATE
taxlaw-11798	270	3	daily	DATE
taxlaw-11798	270	4	72	CARDINAL
taxlaw-11798	272	1	65	CARDINAL
taxlaw-11798	273	1	65	CARDINAL
taxlaw-11798	273	2	fidelity	ORG
taxlaw-11798	274	1	73	CARDINAL
taxlaw-11798	274	2	2022	CARDINAL
taxlaw-11798	274	3	31	CARDINAL
taxlaw-11798	274	4	22	CARDINAL
taxlaw-11798	274	5	58	DATE
taxlaw-11798	275	1	74 2021	CARDINAL
taxlaw-11798	275	2	1	CARDINAL
taxlaw-11798	275	3	16	CARDINAL
taxlaw-11798	275	4	2016	CARDINAL
taxlaw-11798	275	5	67	CARDINAL
taxlaw-11798	275	6	5	CARDINAL
taxlaw-11798	275	7	2014	DATE
taxlaw-11798	275	8	67	CARDINAL
taxlaw-11798	275	9	6	CARDINAL
taxlaw-11798	276	1	16	CARDINAL
taxlaw-11798	277	1	14:1	CARDINAL
taxlaw-11798	277	2	daf	ORG
taxlaw-11798	277	3	2023	CARDINAL
taxlaw-11798	277	4	17	CARDINAL
taxlaw-11798	278	1	$1.4 to $2.2 million	MONEY
taxlaw-11798	278	2	daf	ORG
taxlaw-11798	278	3	them.76	ORG
taxlaw-11798	279	1	fidelity	ORG
taxlaw-11798	279	2	269,206	MONEY
taxlaw-11798	279	3	2016	DATE
taxlaw-11798	279	4	115,901	MONEY
taxlaw-11798	279	5	2020.77	CARDINAL
taxlaw-11798	280	1	fidelity	ORG
taxlaw-11798	280	2	only $24,000	MONEY
taxlaw-11798	280	3	2021.78	CARDINAL
taxlaw-11798	281	1	daf	ORG
taxlaw-11798	282	1	daf	ORG
taxlaw-11798	282	2	daf	ORG
taxlaw-11798	284	1	75	CARDINAL
taxlaw-11798	284	2	47	DATE
taxlaw-11798	284	3	7	CARDINAL
taxlaw-11798	284	4	76	DATE
taxlaw-11798	284	5	ruth mccambridge & patrick	ORG
taxlaw-11798	284	6	m. rooney	PERSON
taxlaw-11798	285	1	quarterly	DATE
taxlaw-11798	285	2	feb. 7, 2018	DATE
taxlaw-11798	286	1	77	CARDINAL
taxlaw-11798	286	2	2021	CARDINAL
taxlaw-11798	286	3	23	CARDINAL
taxlaw-11798	286	4	2021	CARDINAL
taxlaw-11798	287	1	78	CARDINAL
taxlaw-11798	287	2	fidelity	ORG
taxlaw-11798	287	3	2022	CARDINAL
taxlaw-11798	287	4	8	CARDINAL
taxlaw-11798	287	5	2022	CARDINAL
taxlaw-11798	288	1	79	CARDINAL
taxlaw-11798	288	2	roger colinvaux	PERSON
taxlaw-11798	288	3	162	CARDINAL
taxlaw-11798	288	4	1007	DATE
taxlaw-11798	288	5	1010	CARDINAL
taxlaw-11798	288	6	2019	DATE
taxlaw-11798	288	7	47	DATE
taxlaw-11798	288	8	39	DATE
taxlaw-11798	288	9	daf	ORG
taxlaw-11798	289	1	18	CARDINAL
taxlaw-11798	290	1	14:1	CARDINAL
taxlaw-11798	290	2	daf	ORG
taxlaw-11798	291	1	roger colinvaux	PERSON
taxlaw-11798	291	2	daf	ORG
taxlaw-11798	291	3	$32 billion	MONEY
taxlaw-11798	291	4	2007	DATE
taxlaw-11798	291	5	$70 billion	MONEY
taxlaw-11798	291	6	2014	DATE
taxlaw-11798	291	7	$142 billion	MONEY
taxlaw-11798	291	8	2019	DATE
taxlaw-11798	291	9	$160 billion	MONEY
taxlaw-11798	291	10	2020.”81	CARDINAL
taxlaw-11798	294	1	daf	ORG
taxlaw-11798	294	2	first	ORDINAL
taxlaw-11798	294	3	2	CARDINAL
taxlaw-11798	295	1	daf	ORG
taxlaw-11798	296	1	2010s	GPE
taxlaw-11798	297	1	13%	PERCENT
taxlaw-11798	297	2	perhaps 33%	PERCENT
taxlaw-11798	297	3	tomorrow	DATE
taxlaw-11798	300	1	second	ORDINAL
taxlaw-11798	301	1	the years	DATE
taxlaw-11798	303	1	years	DATE
taxlaw-11798	303	2	80	CARDINAL
taxlaw-11798	304	1	81	CARDINAL
taxlaw-11798	304	2	2022	CARDINAL
taxlaw-11798	304	3	31	CARDINAL
taxlaw-11798	304	4	22	CARDINAL
taxlaw-11798	305	1	82	CARDINAL
taxlaw-11798	305	2	colinvaux	PERSON
taxlaw-11798	305	3	2017	CARDINAL
taxlaw-11798	305	4	22	CARDINAL
taxlaw-11798	305	5	58	DATE
taxlaw-11798	305	6	83	DATE
taxlaw-11798	305	7	brunson	PERSON
taxlaw-11798	307	1	today	DATE
taxlaw-11798	308	1	brunson	GPE
taxlaw-11798	308	2	17	CARDINAL
taxlaw-11798	308	3	264	CARDINAL
taxlaw-11798	309	1	galle	ORG
taxlaw-11798	309	2	supra	PERSON
taxlaw-11798	309	3	31	CARDINAL
taxlaw-11798	309	4	1159	DATE
taxlaw-11798	310	1	84	CARDINAL
taxlaw-11798	310	2	2022	CARDINAL
taxlaw-11798	310	3	31	CARDINAL
taxlaw-11798	310	4	7	CARDINAL
taxlaw-11798	310	5	nat’l	NORP
taxlaw-11798	310	6	2020	DATE
taxlaw-11798	310	7	2020	DATE
taxlaw-11798	311	1	2023	CARDINAL
taxlaw-11798	311	2	19	CARDINAL
taxlaw-11798	311	3	time.85	ORG
taxlaw-11798	312	1	these daf dollars	MONEY
taxlaw-11798	314	1	daf	ORG
taxlaw-11798	316	1	third	ORDINAL
taxlaw-11798	318	1	two	CARDINAL
taxlaw-11798	318	2	three or four years	DATE
taxlaw-11798	319	1	second	ORDINAL
taxlaw-11798	319	2	daf contributions.87	PERSON
taxlaw-11798	320	1	daf	ORG
taxlaw-11798	320	2	dana	PERSON
taxlaw-11798	320	3	10,000	MONEY
taxlaw-11798	320	4	20,000	MONEY
taxlaw-11798	320	5	each year	DATE
taxlaw-11798	320	6	average.89	PERSON
taxlaw-11798	320	7	three years	DATE
taxlaw-11798	320	8	a single year	DATE
taxlaw-11798	320	9	60,000	MONEY
taxlaw-11798	320	10	three-year	DATE
taxlaw-11798	320	11	90,000	MONEY
taxlaw-11798	320	12	about $120,000	MONEY
taxlaw-11798	320	13	about $10,000	MONEY
taxlaw-11798	320	14	37%	PERCENT
taxlaw-11798	320	15	85	CARDINAL
taxlaw-11798	321	1	86	CARDINAL
taxlaw-11798	322	1	supra	PERSON
taxlaw-11798	323	1	87	CARDINAL
taxlaw-11798	323	2	i.c.	PERSON
taxlaw-11798	326	1	gregg polsky	PERSON
taxlaw-11798	327	1	89	CARDINAL
taxlaw-11798	327	2	dana	PERSON
taxlaw-11798	328	1	90	CARDINAL
taxlaw-11798	328	2	dana	PERSON
taxlaw-11798	328	3	$500,000 $1,000,000	MONEY
taxlaw-11798	328	4	about $60,000	MONEY
taxlaw-11798	328	5	2019	DATE
taxlaw-11798	329	1	1304	DATE
taxlaw-11798	329	2	2.1	CARDINAL
taxlaw-11798	329	3	2019	DATE
taxlaw-11798	330	1	irs soi	PERSON
taxlaw-11798	331	1	20	CARDINAL
taxlaw-11798	331	2	columbia	ORG
taxlaw-11798	332	1	14:1	CARDINAL
taxlaw-11798	332	2	3,700	MONEY
taxlaw-11798	333	1	congress	ORG
taxlaw-11798	333	2	dana	PERSON
taxlaw-11798	333	3	dana	PERSON
taxlaw-11798	334	1	each year	DATE
taxlaw-11798	334	2	years	DATE
taxlaw-11798	335	1	alex	PERSON
taxlaw-11798	335	2	blair	PERSON
taxlaw-11798	335	3	zero	CARDINAL
taxlaw-11798	335	4	elaine	PERSON
taxlaw-11798	336	1	daf	ORG
taxlaw-11798	336	2	dana	PERSON
taxlaw-11798	339	1	half	CARDINAL
taxlaw-11798	339	2	daf	ORG
taxlaw-11798	339	3	dana	PERSON
taxlaw-11798	339	4	each year	DATE
taxlaw-11798	340	1	15,000	MONEY
taxlaw-11798	340	2	every three years	DATE
taxlaw-11798	340	3	35%	PERCENT
taxlaw-11798	341	1	$1.2 billion	MONEY
taxlaw-11798	341	2	annual	DATE
taxlaw-11798	344	1	alex	PERSON
taxlaw-11798	344	2	blair	PERSON
taxlaw-11798	345	1	daf	ORG
taxlaw-11798	346	1	daf	ORG
taxlaw-11798	346	2	every year	DATE
taxlaw-11798	349	1	dana	PERSON
taxlaw-11798	350	1	10,000	MONEY
taxlaw-11798	350	2	20,000	MONEY
taxlaw-11798	350	3	dana itemize	PERSON
taxlaw-11798	351	1	daf 91	ORG
taxlaw-11798	351	2	dana	PERSON
taxlaw-11798	351	3	25,000	CARDINAL
taxlaw-11798	351	4	10,000	CARDINAL
taxlaw-11798	352	1	2/3	CARDINAL
taxlaw-11798	352	2	3700	MONEY
taxlaw-11798	353	1	2023	CARDINAL
taxlaw-11798	353	2	21	CARDINAL
taxlaw-11798	354	1	daf	ORG
taxlaw-11798	354	2	30,000	MONEY
taxlaw-11798	354	3	three years	DATE
taxlaw-11798	355	1	dana	PERSON
taxlaw-11798	355	2	alex and blair	ORG
taxlaw-11798	357	1	daf	ORG
taxlaw-11798	358	1	daf	ORG
taxlaw-11798	358	2	dana	PERSON
taxlaw-11798	358	3	alex	PERSON
taxlaw-11798	358	4	blair	PERSON
taxlaw-11798	361	1	92	CARDINAL
taxlaw-11798	363	1	dana	PERSON
taxlaw-11798	365	1	65	CARDINAL
taxlaw-11798	365	2	2	CARDINAL
taxlaw-11798	366	1	93	CARDINAL
taxlaw-11798	366	2	nicolas j. duquette	PERSON
taxlaw-11798	367	1	137	CARDINAL
taxlaw-11798	367	2	j. public econ	ORG
taxlaw-11798	368	1	51	CARDINAL
taxlaw-11798	368	2	2016	DATE
taxlaw-11798	368	3	1	CARDINAL
taxlaw-11798	368	4	70	CARDINAL
taxlaw-11798	368	5	zero	CARDINAL
taxlaw-11798	368	6	c. eugene steuerle et al	PERSON
taxlaw-11798	368	7	ctr	GPE
taxlaw-11798	369	1	brookings inst	PERSON
taxlaw-11798	369	2	4	CARDINAL
taxlaw-11798	369	3	2021	CARDINAL
taxlaw-11798	370	1	94	CARDINAL
taxlaw-11798	370	2	jon bakija	PERSON
taxlaw-11798	370	3	the united states	GPE
taxlaw-11798	370	4	80	CARDINAL
taxlaw-11798	371	1	557	CARDINAL
taxlaw-11798	371	2	558	CARDINAL
taxlaw-11798	371	3	2013	DATE
taxlaw-11798	371	4	2021	CARDINAL
taxlaw-11798	371	5	93	CARDINAL
taxlaw-11798	371	6	4	DATE
taxlaw-11798	372	1	22	CARDINAL
taxlaw-11798	372	2	columbia	ORG
taxlaw-11798	373	1	14:1	CARDINAL
taxlaw-11798	373	2	about 25%	PERCENT
taxlaw-11798	373	3	about 9%	PERCENT
taxlaw-11798	375	1	the senate finance committee	ORG
taxlaw-11798	375	2	eugene steuerle	PERSON
taxlaw-11798	375	3	congress	ORG
taxlaw-11798	376	1	roger colinvaux	PERSON
taxlaw-11798	376	2	ray madoff	PERSON
taxlaw-11798	376	3	america	GPE
taxlaw-11798	377	1	alex	PERSON
taxlaw-11798	377	2	blair	PERSON
taxlaw-11798	378	1	daf	ORG
taxlaw-11798	380	1	fidelity	ORG
taxlaw-11798	380	2	2021	CARDINAL
taxlaw-11798	380	3	only $24,000	MONEY
taxlaw-11798	381	1	daf	ORG
taxlaw-11798	383	1	2016	DATE
taxlaw-11798	383	2	roughly 700,000	CARDINAL
taxlaw-11798	383	3	less than one-half	CARDINAL
taxlaw-11798	384	1	95	CARDINAL
taxlaw-11798	385	1	117th	CARDINAL
taxlaw-11798	386	1	3 (	CARDINAL
taxlaw-11798	386	2	2022	CARDINAL
taxlaw-11798	386	3	c. eugene steuerle	PERSON
taxlaw-11798	387	1	96	CARDINAL
taxlaw-11798	387	2	colinvaux & madoff	ORG
taxlaw-11798	387	3	2019	DATE
taxlaw-11798	387	4	18	CARDINAL
taxlaw-11798	387	5	1868	DATE
taxlaw-11798	388	1	97	CARDINAL
taxlaw-11798	388	2	158 million	CARDINAL
taxlaw-11798	388	3	2019	DATE
taxlaw-11798	389	1	irs soi	PERSON
taxlaw-11798	389	2	supra	PERSON
taxlaw-11798	389	3	90	CARDINAL
taxlaw-11798	389	4	6	CARDINAL
taxlaw-11798	390	1	dana	PERSON
taxlaw-11798	391	1	98	CARDINAL
taxlaw-11798	391	2	44	DATE
taxlaw-11798	392	1	2023	CARDINAL
taxlaw-11798	392	2	23	CARDINAL
taxlaw-11798	395	1	two	CARDINAL
taxlaw-11798	396	1	first	ORDINAL
taxlaw-11798	396	2	daniel halperin	PERSON
taxlaw-11798	397	1	second	ORDINAL
taxlaw-11798	398	1	daf	ORG
taxlaw-11798	407	1	daf	ORG
taxlaw-11798	409	1	2022	ORG
taxlaw-11798	410	1	99	CARDINAL
taxlaw-11798	410	2	14	CARDINAL
taxlaw-11798	410	3	36	CARDINAL
taxlaw-11798	410	4	100	CARDINAL
taxlaw-11798	411	1	60	CARDINAL
taxlaw-11798	412	1	101	CARDINAL
taxlaw-11798	414	1	24	CARDINAL
taxlaw-11798	415	1	14:1	CARDINAL
taxlaw-11798	415	2	daf	ORG
taxlaw-11798	416	1	1	CARDINAL
taxlaw-11798	416	2	daf	ORG
taxlaw-11798	416	3	2	CARDINAL
taxlaw-11798	416	4	3	CARDINAL
taxlaw-11798	417	1	daf	ORG
taxlaw-11798	417	2	daf	ORG
taxlaw-11798	418	1	daf	ORG
taxlaw-11798	419	1	at least three	CARDINAL
taxlaw-11798	420	1	2021	CARDINAL
taxlaw-11798	420	2	grassley	PERSON
taxlaw-11798	420	3	daf	ORG
taxlaw-11798	420	4	fifteen years	DATE
taxlaw-11798	420	5	fifteen-year	DATE
taxlaw-11798	420	6	daf	ORG
taxlaw-11798	420	7	the fifteen year	DATE
taxlaw-11798	422	1	50 years	DATE
taxlaw-11798	422	2	edward zelinsky	PERSON
taxlaw-11798	423	1	zelinsky	PERSON
taxlaw-11798	423	2	daf	ORG
taxlaw-11798	423	3	five percent	PERCENT
taxlaw-11798	423	4	2019	DATE
taxlaw-11798	423	5	daf	ORG
taxlaw-11798	423	6	102	CARDINAL
taxlaw-11798	423	7	2022	CARDINAL
taxlaw-11798	423	8	31	CARDINAL
taxlaw-11798	423	9	3	CARDINAL
taxlaw-11798	423	10	103	CARDINAL
taxlaw-11798	424	1	104	CARDINAL
taxlaw-11798	425	1	50%	PERCENT
taxlaw-11798	425	2	the end of the fifteen-year	DATE
taxlaw-11798	426	1	105	CARDINAL
taxlaw-11798	426	2	50%	PERCENT
taxlaw-11798	426	3	fifty-year	DATE
taxlaw-11798	427	1	106	CARDINAL
taxlaw-11798	427	2	2021	CARDINAL
taxlaw-11798	427	3	17	CARDINAL
taxlaw-11798	428	1	107	CARDINAL
taxlaw-11798	428	2	colinvaux & madoff	ORG
taxlaw-11798	428	3	2019	DATE
taxlaw-11798	428	4	18	CARDINAL
taxlaw-11798	428	5	1869	DATE
taxlaw-11798	429	1	2023	CARDINAL
taxlaw-11798	429	2	25	CARDINAL
taxlaw-11798	431	1	first	ORDINAL
taxlaw-11798	431	2	two	CARDINAL
taxlaw-11798	432	1	years	DATE
taxlaw-11798	432	2	daf	ORG
taxlaw-11798	435	1	alex, blair	PERSON
taxlaw-11798	435	2	dana	PERSON
taxlaw-11798	435	3	every three years	DATE
taxlaw-11798	436	1	fourteen years	DATE
taxlaw-11798	437	1	2019	DATE
taxlaw-11798	438	1	daf	ORG
taxlaw-11798	439	1	0.6%	PERCENT
taxlaw-11798	439	2	each year	DATE
taxlaw-11798	442	1	daf	ORG
taxlaw-11798	444	1	congress	ORG
taxlaw-11798	446	1	2019	DATE
taxlaw-11798	447	1	108	CARDINAL
taxlaw-11798	448	1	supra	PERSON
taxlaw-11798	448	2	14	CARDINAL
taxlaw-11798	448	3	29	CARDINAL
taxlaw-11798	448	4	26	CARDINAL
taxlaw-11798	449	1	14:1	CARDINAL
taxlaw-11798	449	2	alex	PERSON
taxlaw-11798	449	3	blair	PERSON
taxlaw-11798	449	4	dana	PERSON
taxlaw-11798	450	1	alex	PERSON
taxlaw-11798	450	2	blair	PERSON
taxlaw-11798	450	3	more than a year	DATE
taxlaw-11798	451	1	i.c	PERSON
taxlaw-11798	451	2	15,000	MONEY
taxlaw-11798	451	3	zero	CARDINAL
taxlaw-11798	452	1	alex	PERSON
taxlaw-11798	452	2	blair	PERSON
taxlaw-11798	452	3	the entire $15,000	MONEY
taxlaw-11798	452	4	year one	DATE
taxlaw-11798	452	5	30,000	MONEY
taxlaw-11798	452	6	that year	DATE
taxlaw-11798	452	7	10,000	MONEY
taxlaw-11798	452	8	5000	MONEY
taxlaw-11798	452	9	two years	DATE
taxlaw-11798	452	10	roughly $25,000	MONEY
taxlaw-11798	452	11	three year	DATE
taxlaw-11798	452	12	80,000	MONEY
taxlaw-11798	452	13	5000	MONEY
taxlaw-11798	452	14	three years	DATE
taxlaw-11798	452	15	each year	DATE
taxlaw-11798	453	1	alex	PERSON
taxlaw-11798	453	2	blair	PERSON
taxlaw-11798	453	3	15,000	MONEY
taxlaw-11798	453	4	3,000	MONEY
taxlaw-11798	453	5	20%	PERCENT
taxlaw-11798	453	6	12,000	MONEY
taxlaw-11798	454	1	alex	PERSON
taxlaw-11798	454	2	blair	PERSON
taxlaw-11798	454	3	12,000	MONEY
taxlaw-11798	454	4	year one	DATE
taxlaw-11798	454	5	years two and	DATE
taxlaw-11798	454	6	three	CARDINAL
taxlaw-11798	454	7	4,000	MONEY
taxlaw-11798	454	8	each year	DATE
taxlaw-11798	456	1	dana	PERSON
taxlaw-11798	457	1	dana	PERSON
taxlaw-11798	457	2	more than a year	DATE
taxlaw-11798	458	1	60,000	MONEY
taxlaw-11798	458	2	zero	CARDINAL
taxlaw-11798	459	1	dana	PERSON
taxlaw-11798	459	2	the entire $60,000	MONEY
taxlaw-11798	459	3	year one	DATE
taxlaw-11798	459	4	10,000	MONEY
taxlaw-11798	459	5	70,000	MONEY
taxlaw-11798	459	6	that year	DATE
taxlaw-11798	459	7	two years	DATE
taxlaw-11798	459	8	roughly $25,000	MONEY
taxlaw-11798	460	1	three year	DATE
taxlaw-11798	460	2	120,000	MONEY
taxlaw-11798	460	3	30,000	MONEY
taxlaw-11798	460	4	three years	DATE
taxlaw-11798	461	1	dana	PERSON
taxlaw-11798	461	2	60,000	MONEY
taxlaw-11798	461	3	12,000	MONEY
taxlaw-11798	461	4	20%	PERCENT
taxlaw-11798	461	5	48,000	MONEY
taxlaw-11798	462	1	48,000	MONEY
taxlaw-11798	462	2	year one	DATE
taxlaw-11798	462	3	years two and three	DATE
taxlaw-11798	462	4	three-year	DATE
taxlaw-11798	462	5	108,000	MONEY
taxlaw-11798	463	1	a ratable $16,000	MONEY
taxlaw-11798	463	2	each year	DATE
taxlaw-11798	463	3	three-year	DATE
taxlaw-11798	463	4	78,000	MONEY
taxlaw-11798	466	1	109	CARDINAL
taxlaw-11798	466	2	10,000	MONEY
taxlaw-11798	466	3	5000	MONEY
taxlaw-11798	467	1	110bunching	CARDINAL
taxlaw-11798	467	2	three-year	DATE
taxlaw-11798	467	3	77,000	MONEY
taxlaw-11798	467	4	three year	DATE
taxlaw-11798	467	5	75,000	MONEY
taxlaw-11798	468	1	2023	CARDINAL
taxlaw-11798	468	2	27	CARDINAL
taxlaw-11798	468	3	only about 11%	PERCENT
taxlaw-11798	468	4	300	MONEY
taxlaw-11798	468	5	600	MONEY
taxlaw-11798	468	6	one	CARDINAL
taxlaw-11798	469	1	fifty years	DATE
taxlaw-11798	469	2	one	CARDINAL
taxlaw-11798	469	3	eugene steuerle	PERSON
taxlaw-11798	470	1	steuerle	ORG
taxlaw-11798	470	2	1% to 2%	PERCENT
taxlaw-11798	471	1	first	ORDINAL
taxlaw-11798	473	1	1%	PERCENT
taxlaw-11798	473	2	2%	PERCENT
taxlaw-11798	474	1	steuerle	ORG
taxlaw-11798	475	1	congress	ORG
taxlaw-11798	475	2	2%	PERCENT
taxlaw-11798	475	3	100,000	MONEY
taxlaw-11798	475	4	5000	MONEY
taxlaw-11798	475	5	each year	DATE
taxlaw-11798	476	1	3000	MONEY
taxlaw-11798	476	2	each year	DATE
taxlaw-11798	478	1	111	CARDINAL
taxlaw-11798	478	2	u.s. dep’t	GPE
taxlaw-11798	478	3	treasury	ORG
taxlaw-11798	478	4	2019	DATE
taxlaw-11798	478	5	51	CARDINAL
taxlaw-11798	480	1	colinvaux & madoff	ORG
taxlaw-11798	480	2	2019	DATE
taxlaw-11798	481	1	18	CARDINAL
taxlaw-11798	481	2	1868	DATE
taxlaw-11798	482	1	112	CARDINAL
taxlaw-11798	482	2	2022	CARDINAL
taxlaw-11798	482	3	95	CARDINAL
taxlaw-11798	482	4	5	DATE
taxlaw-11798	482	5	300	MONEY
taxlaw-11798	482	6	2020	DATE
taxlaw-11798	482	7	as little as $100 million	MONEY
taxlaw-11798	482	8	$1.5 billion	MONEY
taxlaw-11798	484	1	colinvaux & madoff	ORG
taxlaw-11798	484	2	2019	DATE
taxlaw-11798	485	1	18	CARDINAL
taxlaw-11798	485	2	1870	DATE
taxlaw-11798	486	1	113	CARDINAL
taxlaw-11798	486	2	stanley s. weithorn	PERSON
taxlaw-11798	486	3	1967	DATE
taxlaw-11798	486	4	duke l.j. 943	PERSON
taxlaw-11798	486	5	954	CARDINAL
taxlaw-11798	486	6	1967	DATE
taxlaw-11798	486	7	boris i. bittker	PERSON
taxlaw-11798	486	8	28	CARDINAL
taxlaw-11798	486	9	37	CARDINAL
taxlaw-11798	486	10	63	DATE
taxlaw-11798	486	11	1972	DATE
taxlaw-11798	487	1	114	CARDINAL
taxlaw-11798	487	2	113	CARDINAL
taxlaw-11798	487	3	954	CARDINAL
taxlaw-11798	487	4	115	CARDINAL
taxlaw-11798	487	5	2021	CARDINAL
taxlaw-11798	487	6	93	CARDINAL
taxlaw-11798	487	7	1	CARDINAL
taxlaw-11798	487	8	2022	CARDINAL
taxlaw-11798	487	9	95	CARDINAL
taxlaw-11798	488	1	colinvaux & madoff	ORG
taxlaw-11798	488	2	2019	DATE
taxlaw-11798	488	3	18	CARDINAL
taxlaw-11798	488	4	1869, 1870	DATE
taxlaw-11798	489	1	116	CARDINAL
taxlaw-11798	489	2	2021	CARDINAL
taxlaw-11798	489	3	93	CARDINAL
taxlaw-11798	489	4	10	CARDINAL
taxlaw-11798	489	5	28	CARDINAL
taxlaw-11798	491	1	14:1	CARDINAL
taxlaw-11798	491	2	three years	DATE
taxlaw-11798	491	3	a year	DATE
taxlaw-11798	491	4	one	CARDINAL
taxlaw-11798	491	5	daf	ORG
taxlaw-11798	491	6	15,000	MONEY
taxlaw-11798	491	7	years two and three	DATE
taxlaw-11798	492	1	year one	DATE
taxlaw-11798	492	2	13,000	MONEY
taxlaw-11798	492	3	4000	MONEY
taxlaw-11798	495	1	one	CARDINAL
taxlaw-11798	495	2	madoff	ORG
taxlaw-11798	495	3	2019	DATE
taxlaw-11798	499	1	about $25,000	MONEY
taxlaw-11798	499	2	10,000	MONEY
taxlaw-11798	499	3	15,000	MONEY
taxlaw-11798	499	4	dana	PERSON
taxlaw-11798	500	1	daf	ORG
taxlaw-11798	503	1	100,000	MONEY
taxlaw-11798	503	2	1,000,000	MONEY
taxlaw-11798	503	3	100,000,000	MONEY
taxlaw-11798	504	1	one	CARDINAL
taxlaw-11798	507	1	117	CARDINAL
taxlaw-11798	507	2	colinvaux & madoff	ORG
taxlaw-11798	507	3	2019	DATE
taxlaw-11798	507	4	18	CARDINAL
taxlaw-11798	507	5	1871	DATE
taxlaw-11798	508	1	118	CARDINAL
taxlaw-11798	509	1	martin feldstein & amy taylor	ORG
taxlaw-11798	509	2	44	CARDINAL
taxlaw-11798	509	3	1219-1220	CARDINAL
taxlaw-11798	509	4	1976	DATE
taxlaw-11798	510	1	119	CARDINAL
taxlaw-11798	510	2	10,000	MONEY
taxlaw-11798	511	1	2023	CARDINAL
taxlaw-11798	511	2	29	CARDINAL
taxlaw-11798	511	3	2016	DATE
taxlaw-11798	512	1	daf	ORG
taxlaw-11798	513	1	daf	ORG
taxlaw-11798	514	1	daf	ORG