id	sid	eid	entity	type
taxlaw-12357	1	1	three	CARDINAL
taxlaw-12357	2	1	thomas j. brennan*	PERSON
taxlaw-12357	2	2	david m. schizer**	PERSON
taxlaw-12357	4	1	congress	ORG
taxlaw-12357	5	1	recent years	DATE
taxlaw-12357	7	1	congress	ORG
taxlaw-12357	8	1	section 1260	LAW
taxlaw-12357	9	1	multi-billion dollar	MONEY
taxlaw-12357	10	1	three	CARDINAL
taxlaw-12357	11	1	first	ORDINAL
taxlaw-12357	14	1	first	ORDINAL
taxlaw-12357	15	1	second	ORDINAL
taxlaw-12357	15	2	congress	ORG
taxlaw-12357	17	1	third	ORDINAL
taxlaw-12357	20	1	three	CARDINAL
taxlaw-12357	24	1	stanley s. surrey	PERSON
taxlaw-12357	24	2	harvard law school	ORG
taxlaw-12357	25	1	harvey r. miller	PERSON
taxlaw-12357	25	2	law & economics	ORG
taxlaw-12357	25	3	columbia law school	ORG
taxlaw-12357	26	1	jake brooks	PERSON
taxlaw-12357	26	2	victor fleischer	PERSON
taxlaw-12357	26	3	louis kaplow	PERSON
taxlaw-12357	26	4	michael	PERSON
taxlaw-12357	26	5	bob mcdonald	PERSON
taxlaw-12357	26	6	alex raskolnikov	PERSON
taxlaw-12357	26	7	michael schler	PERSON
taxlaw-12357	26	8	andrew walker	PERSON
taxlaw-12357	26	9	david weisbach	PERSON
taxlaw-12357	26	10	the american law & economics association	ORG
taxlaw-12357	26	11	the national tax association	ORG
taxlaw-12357	26	12	columbia law school	ORG
taxlaw-12357	26	13	lucy moses	PERSON
taxlaw-12357	26	14	columbia law school	ORG
taxlaw-12357	29	1	columbia journal of tax	ORG
taxlaw-12357	30	1	15:1	CARDINAL
taxlaw-12357	30	2	4 ii	CARDINAL
taxlaw-12357	30	3	section 1260	LAW
taxlaw-12357	30	4	7	CARDINAL
taxlaw-12357	30	5	8 iii	QUANTITY
taxlaw-12357	31	1	9	CARDINAL
taxlaw-12357	31	2	9	CARDINAL
taxlaw-12357	32	1	9 1	DATE
taxlaw-12357	33	1	10 2	CARDINAL
taxlaw-12357	33	2	11 3	CARDINAL
taxlaw-12357	33	3	12 4	DATE
taxlaw-12357	34	1	13	CARDINAL
taxlaw-12357	35	1	1	CARDINAL
taxlaw-12357	35	2	14	CARDINAL
taxlaw-12357	36	1	14 1	CARDINAL
taxlaw-12357	37	1	14 2	CARDINAL
taxlaw-12357	37	2	15 3	CARDINAL
taxlaw-12357	37	3	15	CARDINAL
taxlaw-12357	38	1	16 1	CARDINAL
taxlaw-12357	40	1	16 2	CARDINAL
taxlaw-12357	42	1	17 3	DATE
taxlaw-12357	45	1	17 4	DATE
taxlaw-12357	48	1	18 5	DATE
taxlaw-12357	51	1	18	CARDINAL
taxlaw-12357	51	2	19 1	CARDINAL
taxlaw-12357	51	3	19 2	CARDINAL
taxlaw-12357	52	1	19	CARDINAL
taxlaw-12357	52	2	19	CARDINAL
taxlaw-12357	53	1	20 3	DATE
taxlaw-12357	54	1	20	CARDINAL
taxlaw-12357	54	2	2	CARDINAL
taxlaw-12357	54	3	21	CARDINAL
taxlaw-12357	54	4	a. taxpayer	PERSON
taxlaw-12357	54	5	22 1	CARDINAL
taxlaw-12357	55	1	22	CARDINAL
taxlaw-12357	55	2	a. administrability	PERSON
taxlaw-12357	55	3	22	CARDINAL
taxlaw-12357	55	4	22	CARDINAL
taxlaw-12357	56	1	23 2	CARDINAL
taxlaw-12357	56	2	23 3	CARDINAL
taxlaw-12357	57	1	23	CARDINAL
taxlaw-12357	57	2	24 1	DATE
taxlaw-12357	58	1	25 2	CARDINAL
taxlaw-12357	58	2	25 3	CARDINAL
taxlaw-12357	59	1	26 4	CARDINAL
taxlaw-12357	59	2	26 2024	CARDINAL
taxlaw-12357	59	3	three	CARDINAL
taxlaw-12357	59	4	3 5	DATE
taxlaw-12357	60	1	27 6	CARDINAL
taxlaw-12357	61	1	27 7	DATE
taxlaw-12357	63	1	28	CARDINAL
taxlaw-12357	64	1	28 1	CARDINAL
taxlaw-12357	64	2	29 2	CARDINAL
taxlaw-12357	65	1	30 3	CARDINAL
taxlaw-12357	68	1	31	CARDINAL
taxlaw-12357	68	2	31 1	CARDINAL
taxlaw-12357	69	1	31 2	CARDINAL
taxlaw-12357	70	1	31	CARDINAL
taxlaw-12357	71	1	32	CARDINAL
taxlaw-12357	71	2	32 vi.	PERSON
taxlaw-12357	71	3	3	CARDINAL
taxlaw-12357	71	4	32 a.	PERSON
taxlaw-12357	71	5	33 1	DATE
taxlaw-12357	71	6	33 2	DATE
taxlaw-12357	71	7	33 3	DATE
taxlaw-12357	72	1	#1	CARDINAL
taxlaw-12357	73	1	34 4	DATE
taxlaw-12357	74	1	#2	CARDINAL
taxlaw-12357	74	2	35 5	DATE
taxlaw-12357	75	1	#3	CARDINAL
taxlaw-12357	75	2	36 6	DATE
taxlaw-12357	76	1	37 a.	PERSON
taxlaw-12357	76	2	37	CARDINAL
taxlaw-12357	76	3	37 7	DATE
taxlaw-12357	76	4	39 8	DATE
taxlaw-12357	77	1	40	CARDINAL
taxlaw-12357	78	1	40 1	CARDINAL
taxlaw-12357	79	1	41	CARDINAL
taxlaw-12357	79	2	41	CARDINAL
taxlaw-12357	80	1	42	CARDINAL
taxlaw-12357	80	2	c. nysba	PERSON
taxlaw-12357	81	1	42	CARDINAL
taxlaw-12357	83	1	43	CARDINAL
taxlaw-12357	84	1	43 2	DATE
taxlaw-12357	84	2	delta	ORG
taxlaw-12357	84	3	44 3	DATE
taxlaw-12357	84	4	delta	ORG
taxlaw-12357	85	1	45	CARDINAL
taxlaw-12357	86	1	45	CARDINAL
taxlaw-12357	86	2	47	CARDINAL
taxlaw-12357	86	3	48 4	DATE
taxlaw-12357	87	1	49	CARDINAL
taxlaw-12357	87	2	50 1	CARDINAL
taxlaw-12357	89	1	50 2	CARDINAL
taxlaw-12357	89	2	51	CARDINAL
taxlaw-12357	89	3	a. coin	PERSON
taxlaw-12357	90	1	52	CARDINAL
taxlaw-12357	91	1	52	CARDINAL
taxlaw-12357	91	2	53	CARDINAL
taxlaw-12357	91	3	columbia journal of tax	ORG
taxlaw-12357	91	4	15:1	CARDINAL
taxlaw-12357	91	5	d.	NORP
taxlaw-12357	91	6	53	CARDINAL
taxlaw-12357	91	7	53 3	CARDINAL
taxlaw-12357	91	8	54 vii	DATE
taxlaw-12357	93	1	55	CARDINAL
taxlaw-12357	93	2	a. basket	PERSON
taxlaw-12357	93	3	section 1260	LAW
taxlaw-12357	93	4	55 1	DATE
taxlaw-12357	93	5	56 2	CARDINAL
taxlaw-12357	93	6	gwa	PERSON
taxlaw-12357	93	7	56 3	CARDINAL
taxlaw-12357	93	8	section 1260	LAW
taxlaw-12357	94	1	58 4	DATE
taxlaw-12357	94	2	58	CARDINAL
taxlaw-12357	95	1	59 1	CARDINAL
taxlaw-12357	96	1	59 2	CARDINAL
taxlaw-12357	96	2	delta	ORG
taxlaw-12357	97	1	60 3	CARDINAL
taxlaw-12357	98	1	62	CARDINAL
taxlaw-12357	99	1	63 1	CARDINAL
taxlaw-12357	100	1	63 2	CARDINAL
taxlaw-12357	100	2	64 3	DATE
taxlaw-12357	100	3	first	ORDINAL
taxlaw-12357	101	1	66 4	DATE
taxlaw-12357	101	2	second	ORDINAL
taxlaw-12357	101	3	66	CARDINAL
taxlaw-12357	103	1	68	CARDINAL
taxlaw-12357	105	1	69	CARDINAL
taxlaw-12357	105	2	69	CARDINAL
taxlaw-12357	105	3	b. gwa’s	PERSON
taxlaw-12357	106	1	71	CARDINAL
taxlaw-12357	106	2	73	CARDINAL
taxlaw-12357	106	3	73	CARDINAL
taxlaw-12357	106	4	b. gwa’s	PERSON
taxlaw-12357	107	1	74	CARDINAL
taxlaw-12357	107	2	75	CARDINAL
taxlaw-12357	107	3	i. introduction	PERSON
taxlaw-12357	109	1	1	CARDINAL
taxlaw-12357	111	1	1234a	DATE
taxlaw-12357	114	1	1.446-3	CARDINAL
taxlaw-12357	116	1	1.1275-4	CARDINAL
taxlaw-12357	117	1	101	CARDINAL
taxlaw-12357	118	1	72	DATE
taxlaw-12357	119	1	1986	DATE
taxlaw-12357	120	1	2024	CARDINAL
taxlaw-12357	120	2	three	CARDINAL
taxlaw-12357	120	3	5	CARDINAL
taxlaw-12357	120	4	congress	ORG
taxlaw-12357	124	1	investors4	GPE
taxlaw-12357	124	2	derivatives8	NORP
taxlaw-12357	124	3	at least a year	DATE
taxlaw-12357	125	1	congress	ORG
taxlaw-12357	125	2	section 1260	LAW
taxlaw-12357	126	1	billions of dollars	MONEY
taxlaw-12357	126	2	2	CARDINAL
taxlaw-12357	127	1	william d. andrews	PERSON
taxlaw-12357	127	2	87	CARDINAL
taxlaw-12357	128	1	l. rev	PERSON
taxlaw-12357	128	2	1113, 111323 (1974	DATE
taxlaw-12357	128	3	david a. weisbach	PERSON
taxlaw-12357	128	4	joseph bankman	PERSON
taxlaw-12357	128	5	58	CARDINAL
taxlaw-12357	129	1	l. rev	PERSON
taxlaw-12357	129	2	1413	CARDINAL
taxlaw-12357	129	3	2006	DATE
taxlaw-12357	130	1	annually	DATE
taxlaw-12357	131	1	david j. shakow	PERSON
taxlaw-12357	131	2	134	CARDINAL
taxlaw-12357	131	3	l. rev	PERSON
taxlaw-12357	131	4	1111	DATE
taxlaw-12357	131	5	1111-18 (1986	DATE
taxlaw-12357	132	1	3	CARDINAL
taxlaw-12357	133	1	henry j. aaron et al	PERSON
taxlaw-12357	134	1	1988	DATE
taxlaw-12357	135	1	4	CARDINAL
taxlaw-12357	136	1	david m. schizer	PERSON
taxlaw-12357	136	2	101	CARDINAL
taxlaw-12357	137	1	l. rev	PERSON
taxlaw-12357	137	2	1312	CARDINAL
taxlaw-12357	137	3	1368-69	CARDINAL
taxlaw-12357	139	1	5	CARDINAL
taxlaw-12357	142	1	aug. 11	DATE
taxlaw-12357	142	2	2022	CARDINAL
taxlaw-12357	142	3	https://www.investopedia.com/t	CARDINAL
taxlaw-12357	143	1	6	CARDINAL
taxlaw-12357	143	2	more than one year	DATE
taxlaw-12357	147	1	4	CARDINAL
taxlaw-12357	147	2	1368-69	DATE
taxlaw-12357	147	3	8	CARDINAL
taxlaw-12357	149	1	26	CARDINAL
taxlaw-12357	149	2	thirty	CARDINAL
taxlaw-12357	149	3	july 1993	DATE
taxlaw-12357	150	1	9	CARDINAL
taxlaw-12357	150	2	6981-19	CARDINAL
taxlaw-12357	150	3	may 10, 2019	DATE
taxlaw-12357	151	1	columbia journal of tax law	ORG
taxlaw-12357	152	1	15:1 6	CARDINAL
taxlaw-12357	154	1	three	CARDINAL
taxlaw-12357	155	1	first	ORDINAL
taxlaw-12357	156	1	first	ORDINAL
taxlaw-12357	157	1	second	ORDINAL
taxlaw-12357	157	2	congress	ORG
taxlaw-12357	158	1	third	ORDINAL
taxlaw-12357	163	1	three	CARDINAL
taxlaw-12357	165	1	delta	ORG
taxlaw-12357	171	1	section 1260	LAW
taxlaw-12357	173	1	first	ORDINAL
taxlaw-12357	174	1	second	ORDINAL
taxlaw-12357	174	2	three	CARDINAL
taxlaw-12357	175	1	vi	PERSON
taxlaw-12357	175	2	third	ORDINAL
taxlaw-12357	176	1	gwa	PERSON
taxlaw-12357	176	2	llc v. commissioner	ORG
taxlaw-12357	177	1	10	CARDINAL
taxlaw-12357	179	1	1.871-15	CARDINAL
taxlaw-12357	180	1	11	CARDINAL
taxlaw-12357	181	1	james chen	PERSON
taxlaw-12357	181	2	july 26	DATE
taxlaw-12357	181	3	2023	CARDINAL
taxlaw-12357	181	4	pedia.com/terms/d/delta.asp	DATE
taxlaw-12357	183	1	12	CARDINAL
taxlaw-12357	183	2	n.y.	GPE
taxlaw-12357	185	1	nysba tax section rep	ORG
taxlaw-12357	185	2	#868	MONEY
taxlaw-12357	185	3	march 1, 1996	DATE
taxlaw-12357	186	1	nysba	ORG
taxlaw-12357	186	2	section 1259	LAW
taxlaw-12357	187	1	one	CARDINAL
taxlaw-12357	187	2	david schizer	PERSON
taxlaw-12357	188	1	2024	CARDINAL
taxlaw-12357	188	2	three	CARDINAL
taxlaw-12357	188	3	7	CARDINAL
taxlaw-12357	192	1	section 1260	LAW
taxlaw-12357	193	1	congress	ORG
taxlaw-12357	202	1	years	DATE
taxlaw-12357	213	1	13	CARDINAL
taxlaw-12357	213	2	4	CARDINAL
taxlaw-12357	213	3	1368-69	DATE
taxlaw-12357	214	1	14	CARDINAL
taxlaw-12357	215	1	1234a	DATE
taxlaw-12357	216	1	15	CARDINAL
taxlaw-12357	217	1	475	CARDINAL
taxlaw-12357	219	1	16	CARDINAL
taxlaw-12357	219	2	david m. schizer	PERSON
taxlaw-12357	219	3	73	CARDINAL
taxlaw-12357	219	4	s. cal	ORG
taxlaw-12357	220	1	l. rev	PERSON
taxlaw-12357	220	2	1339	CARDINAL
taxlaw-12357	220	3	1367-68	DATE
taxlaw-12357	220	4	4	CARDINAL
taxlaw-12357	220	5	1369 n.206	DATE
taxlaw-12357	221	1	columbia journal of tax law	ORG
taxlaw-12357	222	1	15:1 8	CARDINAL
taxlaw-12357	222	2	invulnerable	PERSON
taxlaw-12357	225	1	1260	CARDINAL
taxlaw-12357	225	2	congress	ORG
taxlaw-12357	225	3	section 1260	LAW
taxlaw-12357	225	4	1999	DATE
taxlaw-12357	226	1	section 1260	LAW
taxlaw-12357	228	1	almost twenty-five years later	CARDINAL
taxlaw-12357	228	2	17	CARDINAL
taxlaw-12357	228	3	4	CARDINAL
taxlaw-12357	228	4	1369 n.206	DATE
taxlaw-12357	229	1	18	CARDINAL
taxlaw-12357	230	1	1260(a	CARDINAL
taxlaw-12357	231	1	19 i.r.c	QUANTITY
taxlaw-12357	232	1	1260(b	CARDINAL
taxlaw-12357	233	1	20	CARDINAL
taxlaw-12357	234	1	1260(d)(3	CARDINAL
taxlaw-12357	236	1	1260(d)(1)(c	CARDINAL
taxlaw-12357	238	1	1260	CARDINAL
taxlaw-12357	242	1	21	CARDINAL
taxlaw-12357	242	2	section 1259	LAW
taxlaw-12357	243	1	2003	DATE
taxlaw-12357	243	2	between 80 and 100	CARDINAL
taxlaw-12357	244	1	between 80 and 100	CARDINAL
taxlaw-12357	245	1	1259(d)(1	CARDINAL
taxlaw-12357	247	1	2003-7	DATE
taxlaw-12357	247	2	2003-1	DATE
taxlaw-12357	247	3	363	CARDINAL
taxlaw-12357	248	1	section 1259 and section 1260	LAW
taxlaw-12357	249	1	4	CARDINAL
taxlaw-12357	249	2	section 1259	LAW
taxlaw-12357	249	3	section 1260	LAW
taxlaw-12357	250	1	22	CARDINAL
taxlaw-12357	252	1	congress	ORG
taxlaw-12357	252	2	treasury	ORG
taxlaw-12357	260	1	congress	ORG
taxlaw-12357	260	2	treasury	ORG
taxlaw-12357	260	3	2024	CARDINAL
taxlaw-12357	260	4	three	CARDINAL
taxlaw-12357	260	5	9	CARDINAL
taxlaw-12357	261	1	george weiss	PERSON
taxlaw-12357	261	2	2022.23	CARDINAL
taxlaw-12357	262	1	section 1260	LAW
taxlaw-12357	264	1	two	CARDINAL
taxlaw-12357	265	1	a.	PERSON
taxlaw-12357	274	1	section 1260	LAW
taxlaw-12357	280	1	23	CARDINAL
taxlaw-12357	281	1	may 2019	DATE
taxlaw-12357	282	1	24	CARDINAL
taxlaw-12357	282	2	10	CARDINAL
taxlaw-12357	282	3	335_1891333_1891317,00.html	DATE
taxlaw-12357	283	1	leona helmsley	PERSON
taxlaw-12357	284	1	25	CARDINAL
taxlaw-12357	284	2	benno torgler	PERSON
taxlaw-12357	284	3	14	CARDINAL
taxlaw-12357	287	1	119	CARDINAL
taxlaw-12357	287	2	2003	DATE
taxlaw-12357	287	3	https://doi.org/10.1023/a:1023643622283	CARDINAL
taxlaw-12357	288	1	26	CARDINAL
taxlaw-12357	290	1	david a. weisbach	PERSON
taxlaw-12357	290	2	84	CARDINAL
taxlaw-12357	290	3	cornell l. rev	PERSON
taxlaw-12357	290	4	1627	CARDINAL
taxlaw-12357	290	5	1652	CARDINAL
taxlaw-12357	290	6	1999	DATE
taxlaw-12357	292	1	27	CARDINAL
taxlaw-12357	292	2	alan auerbach	PERSON
taxlaw-12357	292	3	81	CARDINAL
taxlaw-12357	294	1	rev	PERSON
taxlaw-12357	294	2	167	CARDINAL
taxlaw-12357	294	3	168	CARDINAL
taxlaw-12357	294	4	1991	DATE
taxlaw-12357	294	5	columbia journal of tax law	ORG
taxlaw-12357	295	1	15:1 10	CARDINAL
taxlaw-12357	295	2	section 1260	LAW
taxlaw-12357	296	1	1	CARDINAL
taxlaw-12357	298	1	section 1260	LAW
taxlaw-12357	298	2	treasury	ORG
taxlaw-12357	302	1	bankman & weisbach	ORG
taxlaw-12357	302	2	supra	PERSON
taxlaw-12357	302	3	2	CARDINAL
taxlaw-12357	302	4	daniel halperin	PERSON
taxlaw-12357	302	5	woodworth	PERSON
taxlaw-12357	302	6	nov. 7, 1997	DATE
taxlaw-12357	302	7	77	CARDINAL
taxlaw-12357	302	8	967	DATE
taxlaw-12357	302	9	967	CARDINAL
taxlaw-12357	302	10	nov. 24, 1997	DATE
taxlaw-12357	302	11	24	CARDINAL
taxlaw-12357	302	12	ohio n. u. l. rev	FAC
taxlaw-12357	302	13	493	CARDINAL
taxlaw-12357	302	14	1998	DATE
taxlaw-12357	302	15	michael j. graetz	PERSON
taxlaw-12357	302	16	100 million	CARDINAL
taxlaw-12357	302	17	the united states	GPE
taxlaw-12357	302	18	2008	DATE
taxlaw-12357	302	19	americans	NORP
taxlaw-12357	302	20	louis kaplow	PERSON
taxlaw-12357	302	21	49	CARDINAL
taxlaw-12357	303	1	513	CARDINAL
taxlaw-12357	303	2	1996	DATE
taxlaw-12357	304	1	28	CARDINAL
taxlaw-12357	304	2	daniel hemel	PERSON
taxlaw-12357	304	3	jennifer nou & david a. weisbach	ORG
taxlaw-12357	304	4	160	CARDINAL
taxlaw-12357	304	5	1507	CARDINAL
taxlaw-12357	304	6	2018	DATE
taxlaw-12357	304	7	daniel hemel & david a. weisbach	ORG
taxlaw-12357	304	8	13	CARDINAL
taxlaw-12357	304	9	j.	PERSON
taxlaw-12357	304	10	381	CARDINAL
taxlaw-12357	304	11	382	CARDINAL
taxlaw-12357	304	12	2021	CARDINAL
taxlaw-12357	304	13	daniel n. shaviro	PERSON
taxlaw-12357	304	14	48	CARDINAL
taxlaw-12357	304	15	1 (1992	DATE
taxlaw-12357	304	16	joel slemrod & shlomo yitzhaki	ORG
taxlaw-12357	304	17	43	CARDINAL
taxlaw-12357	305	1	172	CARDINAL
taxlaw-12357	305	2	175	CARDINAL
taxlaw-12357	305	3	1996	DATE
taxlaw-12357	305	4	26	CARDINAL
taxlaw-12357	305	5	david a. weisbach	PERSON
taxlaw-12357	305	6	ten	CARDINAL
taxlaw-12357	305	7	55	CARDINAL
taxlaw-12357	305	8	215	CARDINAL
taxlaw-12357	305	9	2002	DATE
taxlaw-12357	306	1	29	CARDINAL
taxlaw-12357	306	2	slemrod & yitzhaki	ORG
taxlaw-12357	306	3	supra	PERSON
taxlaw-12357	306	4	28	CARDINAL
taxlaw-12357	306	5	183	CARDINAL
taxlaw-12357	306	6	five	CARDINAL
taxlaw-12357	308	1	30	CARDINAL
taxlaw-12357	308	2	179-81	CARDINAL
taxlaw-12357	309	1	31	CARDINAL
taxlaw-12357	309	2	louis kaplow	PERSON
taxlaw-12357	309	3	42	CARDINAL
taxlaw-12357	309	4	duke l. j. 557	PERSON
taxlaw-12357	309	5	557	CARDINAL
taxlaw-12357	309	6	1992	DATE
taxlaw-12357	310	1	2024	CARDINAL
taxlaw-12357	310	2	three	CARDINAL
taxlaw-12357	310	3	11 2	CARDINAL
taxlaw-12357	313	1	heavily.33	GPE
taxlaw-12357	315	1	third	ORDINAL
taxlaw-12357	318	1	40%	PERCENT
taxlaw-12357	318	2	25%	PERCENT
taxlaw-12357	320	1	25%	PERCENT
taxlaw-12357	320	2	22%	PERCENT
taxlaw-12357	320	3	28%	PERCENT
taxlaw-12357	323	1	section 1260	LAW
taxlaw-12357	328	1	zero	CARDINAL
taxlaw-12357	329	1	1260 32	DATE
taxlaw-12357	329	2	slemrod & yitzhaki	ORG
taxlaw-12357	329	3	supra	PERSON
taxlaw-12357	329	4	28	CARDINAL
taxlaw-12357	329	5	181	CARDINAL
taxlaw-12357	330	1	33	CARDINAL
taxlaw-12357	330	2	26	CARDINAL
taxlaw-12357	330	3	1658	CARDINAL
taxlaw-12357	334	1	1656	DATE
taxlaw-12357	335	1	34	CARDINAL
taxlaw-12357	335	2	1654	DATE
taxlaw-12357	337	1	david m. schizer	PERSON
taxlaw-12357	337	2	96	CARDINAL
taxlaw-12357	337	3	s. calif	PERSON
taxlaw-12357	338	1	l. rev	PERSON
taxlaw-12357	339	1	2024	DATE
taxlaw-12357	340	1	35	CARDINAL
taxlaw-12357	340	2	supra	PERSON
taxlaw-12357	340	3	26	CARDINAL
taxlaw-12357	340	4	1669	CARDINAL
taxlaw-12357	341	1	columbia journal of tax law	ORG
taxlaw-12357	342	1	15:1 12	CARDINAL
taxlaw-12357	344	1	section 1260	LAW
taxlaw-12357	344	2	3	CARDINAL
taxlaw-12357	350	1	between two	CARDINAL
taxlaw-12357	352	1	z.	PERSON
taxlaw-12357	353	1	congress	ORG
taxlaw-12357	353	2	z.	PERSON
taxlaw-12357	355	1	congress	ORG
taxlaw-12357	355	2	y and z. instead	PERSON
taxlaw-12357	355	3	congress	ORG
taxlaw-12357	356	1	36	CARDINAL
taxlaw-12357	356	2	1679	CARDINAL
taxlaw-12357	356	3	one	CARDINAL
taxlaw-12357	356	4	two	CARDINAL
taxlaw-12357	357	1	37	CARDINAL
taxlaw-12357	357	2	slemrod & yitzhaki	ORG
taxlaw-12357	357	3	supra	PERSON
taxlaw-12357	357	4	28	CARDINAL
taxlaw-12357	357	5	181	CARDINAL
taxlaw-12357	357	6	38	CARDINAL
taxlaw-12357	357	7	joel slemrod	PERSON
taxlaw-12357	357	8	shlomo yitzhaki	PERSON
taxlaw-12357	358	1	183	CARDINAL
taxlaw-12357	359	1	five	CARDINAL
taxlaw-12357	361	1	39	CARDINAL
taxlaw-12357	361	2	supra	PERSON
taxlaw-12357	361	3	26	CARDINAL
taxlaw-12357	361	4	1670	CARDINAL
taxlaw-12357	363	1	2024	CARDINAL
taxlaw-12357	363	2	three	CARDINAL
taxlaw-12357	363	3	13	CARDINAL
taxlaw-12357	366	1	xx	PERSON
taxlaw-12357	371	1	the end of the day	DATE
taxlaw-12357	373	1	4	CARDINAL
taxlaw-12357	373	2	three	CARDINAL
taxlaw-12357	374	1	first	ORDINAL
taxlaw-12357	374	2	three	CARDINAL
taxlaw-12357	375	1	first	ORDINAL
taxlaw-12357	376	1	second	ORDINAL
taxlaw-12357	376	2	third	ORDINAL
taxlaw-12357	377	1	second	ORDINAL
taxlaw-12357	378	1	section 1260	LAW
taxlaw-12357	379	1	third	ORDINAL
taxlaw-12357	381	1	40	CARDINAL
taxlaw-12357	381	2	28	CARDINAL
taxlaw-12357	382	1	41	CARDINAL
taxlaw-12357	382	2	daniel n. shaviro	PERSON
taxlaw-12357	382	3	88	CARDINAL
taxlaw-12357	382	4	221	CARDINAL
taxlaw-12357	382	5	223	CARDINAL
taxlaw-12357	382	6	2000	DATE
taxlaw-12357	383	1	columbia journal of tax law	ORG
taxlaw-12357	384	1	15:1 14	CARDINAL
taxlaw-12357	385	1	1	CARDINAL
taxlaw-12357	386	1	first	ORDINAL
taxlaw-12357	386	2	three	CARDINAL
taxlaw-12357	388	1	three	CARDINAL
taxlaw-12357	388	2	first	ORDINAL
taxlaw-12357	390	1	second	ORDINAL
taxlaw-12357	391	1	third	ORDINAL
taxlaw-12357	392	1	section 1260	LAW
taxlaw-12357	395	1	1	CARDINAL
taxlaw-12357	400	1	first	ORDINAL
taxlaw-12357	401	1	the 1980s	DATE
taxlaw-12357	401	2	congress	ORG
taxlaw-12357	403	1	42	CARDINAL
taxlaw-12357	404	1	43	CARDINAL
taxlaw-12357	407	1	2024	CARDINAL
taxlaw-12357	407	2	three	CARDINAL
taxlaw-12357	407	3	15	CARDINAL
taxlaw-12357	411	1	congress	ORG
taxlaw-12357	413	1	congress	ORG
taxlaw-12357	414	1	section 1260	LAW
taxlaw-12357	416	1	2	CARDINAL
taxlaw-12357	419	1	section 1260	LAW
taxlaw-12357	423	1	advice.46 3	ORG
taxlaw-12357	426	1	andriy blokhin	PERSON
taxlaw-12357	426	2	investopedia	ORG
taxlaw-12357	426	3	sept. 29	DATE
taxlaw-12357	426	4	2022	CARDINAL
taxlaw-12357	429	1	section 1260	LAW
taxlaw-12357	430	1	congress	ORG
taxlaw-12357	432	1	1234	CARDINAL
taxlaw-12357	433	1	1234a	DATE
taxlaw-12357	434	1	45	CARDINAL
taxlaw-12357	435	1	louis kaplow	PERSON
taxlaw-12357	435	2	42	CARDINAL
taxlaw-12357	435	3	nat’l	NORP
taxlaw-12357	435	4	1989	DATE
taxlaw-12357	436	1	46	CARDINAL
taxlaw-12357	437	1	columbia journal of tax law	ORG
taxlaw-12357	438	1	15:1 16	CARDINAL
taxlaw-12357	438	2	section 1260	LAW
taxlaw-12357	440	1	one	CARDINAL
taxlaw-12357	446	1	three	CARDINAL
taxlaw-12357	448	1	first	ORDINAL
taxlaw-12357	448	2	three	CARDINAL
taxlaw-12357	448	3	first	ORDINAL
taxlaw-12357	449	1	two	CARDINAL
taxlaw-12357	449	2	first	ORDINAL
taxlaw-12357	450	1	second	ORDINAL
taxlaw-12357	451	1	1	CARDINAL
taxlaw-12357	451	2	first	ORDINAL
taxlaw-12357	453	1	decades	DATE
taxlaw-12357	453	2	two	CARDINAL
taxlaw-12357	454	1	first	ORDINAL
taxlaw-12357	454	2	section 1260	LAW
taxlaw-12357	455	1	second	ORDINAL
taxlaw-12357	457	1	47	CARDINAL
taxlaw-12357	457	2	bankman & weisbach	ORG
taxlaw-12357	457	3	supra	PERSON
taxlaw-12357	457	4	2	CARDINAL
taxlaw-12357	457	5	1414	DATE
taxlaw-12357	458	1	andrews	PERSON
taxlaw-12357	458	2	supra	PERSON
taxlaw-12357	458	3	2	CARDINAL
taxlaw-12357	458	4	barbara h. fried	PERSON
taxlaw-12357	458	5	44	CARDINAL
taxlaw-12357	458	6	stan	PERSON
taxlaw-12357	459	1	l. rev	PERSON
taxlaw-12357	460	1	961	CARDINAL
taxlaw-12357	460	2	1992	DATE
taxlaw-12357	461	1	michael graetz	PERSON
taxlaw-12357	461	2	92	CARDINAL
taxlaw-12357	462	1	l. rev	PERSON
taxlaw-12357	463	1	1575	CARDINAL
taxlaw-12357	463	2	1979	DATE
taxlaw-12357	463	3	alvin warren	PERSON
taxlaw-12357	463	4	89	CARDINAL
taxlaw-12357	463	5	yale l. j. 1081 (	PERSON
taxlaw-12357	463	6	1980	DATE
taxlaw-12357	464	1	2024	CARDINAL
taxlaw-12357	464	2	three	CARDINAL
taxlaw-12357	464	3	17	CARDINAL
taxlaw-12357	466	1	2	CARDINAL
taxlaw-12357	468	1	investments.48	PRODUCT
taxlaw-12357	471	1	3	CARDINAL
taxlaw-12357	480	1	one	CARDINAL
taxlaw-12357	480	2	48	DATE
taxlaw-12357	480	3	cary brown	PERSON
taxlaw-12357	480	4	years ago	DATE
taxlaw-12357	481	1	e. cary brown	PERSON
taxlaw-12357	481	2	alvin h. hansen 300	PERSON
taxlaw-12357	481	3	300	CARDINAL
taxlaw-12357	483	1	525	CARDINAL
taxlaw-12357	483	2	525	CARDINAL
taxlaw-12357	483	3	richard a. musgrave &	ORG
taxlaw-12357	483	4	carl s. shoup eds.	PERSON
taxlaw-12357	483	5	1959	DATE
taxlaw-12357	484	1	congress	ORG
taxlaw-12357	486	1	49	CARDINAL
taxlaw-12357	487	1	one	CARDINAL
taxlaw-12357	487	2	three	CARDINAL
taxlaw-12357	488	1	50	CARDINAL
taxlaw-12357	490	1	columbia journal of tax law	ORG
taxlaw-12357	491	1	15:1 18	CARDINAL
taxlaw-12357	493	1	annual	DATE
taxlaw-12357	495	1	4	CARDINAL
taxlaw-12357	500	1	5	CARDINAL
taxlaw-12357	502	1	every year	DATE
taxlaw-12357	503	1	every year	DATE
taxlaw-12357	505	1	1260	CARDINAL
taxlaw-12357	506	1	section 1260	LAW
taxlaw-12357	506	2	51	CARDINAL
taxlaw-12357	507	1	1033	CARDINAL
taxlaw-12357	511	1	544	CARDINAL
taxlaw-12357	511	2	35	CARDINAL
taxlaw-12357	511	3	feb. 7	DATE
taxlaw-12357	511	4	2023	CARDINAL
taxlaw-12357	512	1	the same day	DATE
taxlaw-12357	514	1	53	CARDINAL
taxlaw-12357	515	1	david a. weisbach	PERSON
taxlaw-12357	515	2	53	CARDINAL
taxlaw-12357	515	3	95 (1999	DATE
taxlaw-12357	517	1	the supreme court	ORG
taxlaw-12357	518	1	moore	PERSON
taxlaw-12357	518	2	united states	GPE
taxlaw-12357	519	1	20-36122	CARDINAL
taxlaw-12357	519	2	june 26	DATE
taxlaw-12357	519	3	2023	CARDINAL
taxlaw-12357	520	1	2024	CARDINAL
taxlaw-12357	520	2	three	CARDINAL
taxlaw-12357	520	3	19	CARDINAL
taxlaw-12357	521	1	congress	ORG
taxlaw-12357	527	1	1	CARDINAL
taxlaw-12357	534	1	2	CARDINAL
taxlaw-12357	536	1	two	CARDINAL
taxlaw-12357	536	2	first	ORDINAL
taxlaw-12357	536	3	second	ORDINAL
taxlaw-12357	537	1	a. probability	PERSON
taxlaw-12357	543	1	54	CARDINAL
taxlaw-12357	543	2	55	CARDINAL
taxlaw-12357	544	1	columbia	PERSON
taxlaw-12357	545	1	15:1 20	CARDINAL
taxlaw-12357	550	1	farms.56	PERSON
taxlaw-12357	564	1	3	CARDINAL
taxlaw-12357	567	1	56	CARDINAL
taxlaw-12357	567	2	section 469	LAW
taxlaw-12357	568	1	justyana mueller &	ORG
taxlaw-12357	568	2	susanna forbes	PERSON
taxlaw-12357	569	1	james moore	PERSON
taxlaw-12357	569	2	july 23, 2019	DATE
taxlaw-12357	572	1	2024	CARDINAL
taxlaw-12357	572	2	three	CARDINAL
taxlaw-12357	572	3	21	CARDINAL
taxlaw-12357	582	1	two	CARDINAL
taxlaw-12357	582	2	three	CARDINAL
taxlaw-12357	583	1	second	ORDINAL
taxlaw-12357	584	1	third	ORDINAL
taxlaw-12357	585	1	two	CARDINAL
taxlaw-12357	586	1	2	CARDINAL
taxlaw-12357	586	2	first	ORDINAL
taxlaw-12357	589	1	second	ORDINAL
taxlaw-12357	589	2	third	ORDINAL
taxlaw-12357	590	1	third	ORDINAL
taxlaw-12357	591	1	first	ORDINAL
taxlaw-12357	591	2	second	ORDINAL
taxlaw-12357	596	1	two	CARDINAL
taxlaw-12357	596	2	one	CARDINAL
taxlaw-12357	597	1	section 1260	LAW
taxlaw-12357	599	1	columbia journal of tax law	ORG
taxlaw-12357	600	1	15:1 22	CARDINAL
taxlaw-12357	600	2	a. taxpayer-based	PERSON
taxlaw-12357	601	1	three	CARDINAL
taxlaw-12357	602	1	1	CARDINAL
taxlaw-12357	603	1	1260	CARDINAL
taxlaw-12357	603	2	1%	PERCENT
taxlaw-12357	603	3	550,000	MONEY
taxlaw-12357	605	1	a. administrability	PERSON
taxlaw-12357	608	1	three	CARDINAL
taxlaw-12357	609	1	first	ORDINAL
taxlaw-12357	611	1	second	ORDINAL
taxlaw-12357	612	1	third	ORDINAL
taxlaw-12357	616	1	57	CARDINAL
taxlaw-12357	616	2	willie sutton	PERSON
taxlaw-12357	617	1	thomas j. bernard	PERSON
taxlaw-12357	617	2	willie sutton	PERSON
taxlaw-12357	617	3	britannica	ORG
taxlaw-12357	617	4	june 26	DATE
taxlaw-12357	617	5	2023	CARDINAL
taxlaw-12357	619	1	58	CARDINAL
taxlaw-12357	621	1	2023	CARDINAL
taxlaw-12357	621	2	37%	PERCENT
taxlaw-12357	621	3	20%	PERCENT
taxlaw-12357	622	1	24%	PERCENT
taxlaw-12357	622	2	15%	PERCENT
taxlaw-12357	622	3	only 9%	PERCENT
taxlaw-12357	622	4	17%	PERCENT
taxlaw-12357	623	1	59	CARDINAL
taxlaw-12357	626	1	150,000	MONEY
taxlaw-12357	626	2	60,000	MONEY
taxlaw-12357	627	1	2024	CARDINAL
taxlaw-12357	627	2	three	CARDINAL
taxlaw-12357	627	3	23	CARDINAL
taxlaw-12357	629	1	a single year	DATE
taxlaw-12357	630	1	a particular year	DATE
taxlaw-12357	631	1	one year	DATE
taxlaw-12357	633	1	congress	ORG
taxlaw-12357	642	1	2	CARDINAL
taxlaw-12357	648	1	3	CARDINAL
taxlaw-12357	649	1	four	CARDINAL
taxlaw-12357	650	1	first	ORDINAL
taxlaw-12357	651	1	60	CARDINAL
taxlaw-12357	651	2	u.s.	GPE
taxlaw-12357	651	3	securities and exchange commission	ORG
taxlaw-12357	653	1	61	CARDINAL
taxlaw-12357	654	1	columbia journal of tax law	ORG
taxlaw-12357	655	1	15:1	CARDINAL
taxlaw-12357	657	1	second	ORDINAL
taxlaw-12357	658	1	two	CARDINAL
taxlaw-12357	659	1	first	ORDINAL
taxlaw-12357	660	1	second	ORDINAL
taxlaw-12357	660	2	one	CARDINAL
taxlaw-12357	661	1	section 1260	LAW
taxlaw-12357	661	2	second	ORDINAL
taxlaw-12357	662	1	third	ORDINAL
taxlaw-12357	666	1	fourth	ORDINAL
taxlaw-12357	676	1	be.64	PERSON
taxlaw-12357	676	2	62	CARDINAL
taxlaw-12357	676	3	second	ORDINAL
taxlaw-12357	676	4	section 1260	LAW
taxlaw-12357	678	1	1260(d)(1	CARDINAL
taxlaw-12357	679	1	1260(c)(1)(a	CARDINAL
taxlaw-12357	680	1	treasury	ORG
taxlaw-12357	681	1	63	CARDINAL
taxlaw-12357	681	2	supra	PERSON
taxlaw-12357	681	3	ii.a	DATE
taxlaw-12357	682	1	64	CARDINAL
taxlaw-12357	682	2	iv.a & iv.b	ORG
taxlaw-12357	683	1	2024	CARDINAL
taxlaw-12357	683	2	three	CARDINAL
taxlaw-12357	683	3	25	CARDINAL
taxlaw-12357	683	4	seven	CARDINAL
taxlaw-12357	686	1	1	CARDINAL
taxlaw-12357	686	2	first	ORDINAL
taxlaw-12357	687	1	more than a year	DATE
taxlaw-12357	690	1	rates.68	ORG
taxlaw-12357	690	2	congress	ORG
taxlaw-12357	693	1	2	CARDINAL
taxlaw-12357	693	2	second	ORDINAL
taxlaw-12357	696	1	this 65	DATE
taxlaw-12357	697	1	66	CARDINAL
taxlaw-12357	699	1	first	ORDINAL
taxlaw-12357	701	1	michael r. powers	PERSON
taxlaw-12357	701	2	david m. schizer & martin shubik	PERSON
taxlaw-12357	701	3	57	CARDINAL
taxlaw-12357	701	4	233	CARDINAL
taxlaw-12357	701	5	2004	DATE
taxlaw-12357	702	1	67	CARDINAL
taxlaw-12357	705	1	joshua mitts	PERSON
taxlaw-12357	705	2	49	CARDINAL
taxlaw-12357	705	3	j.	PERSON
taxlaw-12357	706	1	287	CARDINAL
taxlaw-12357	706	2	2020	DATE
taxlaw-12357	707	1	68	CARDINAL
taxlaw-12357	707	2	a year later	DATE
taxlaw-12357	708	1	69	CARDINAL
taxlaw-12357	709	1	treasury	ORG
taxlaw-12357	709	2	january 1, 1997	DATE
taxlaw-12357	710	1	1997-1	DATE
taxlaw-12357	710	2	215	CARDINAL
taxlaw-12357	714	1	301.7701-2	DATE
taxlaw-12357	717	1	301.77013	CARDINAL
taxlaw-12357	717	2	columbia journal of tax law	ORG
taxlaw-12357	717	3	15:1 26	CARDINAL
taxlaw-12357	717	4	3	CARDINAL
taxlaw-12357	718	1	third	ORDINAL
taxlaw-12357	719	1	investments.71	PERSON
taxlaw-12357	719	2	section 1260	LAW
taxlaw-12357	719	3	stocks.72 4	ORG
taxlaw-12357	720	1	fourth	ORDINAL
taxlaw-12357	721	1	100	CARDINAL
taxlaw-12357	721	2	10	MONEY
taxlaw-12357	722	1	fewer than 100	CARDINAL
taxlaw-12357	723	1	two	CARDINAL
taxlaw-12357	728	1	section 1260	LAW
taxlaw-12357	732	1	70	CARDINAL
taxlaw-12357	734	1	monica gianni	PERSON
taxlaw-12357	734	2	2	CARDINAL
taxlaw-12357	734	3	j. passthrough	PERSON
taxlaw-12357	734	4	39	CARDINAL
taxlaw-12357	734	5	1999	DATE
taxlaw-12357	735	1	71	CARDINAL
taxlaw-12357	736	1	72	CARDINAL
taxlaw-12357	736	2	section 1260	LAW
taxlaw-12357	738	1	1260(c)(1)(b)(2	CARDINAL
taxlaw-12357	739	1	73	CARDINAL
taxlaw-12357	740	1	74	CARDINAL
taxlaw-12357	742	1	75	CARDINAL
taxlaw-12357	742	2	congress	ORG
taxlaw-12357	744	1	2024	CARDINAL
taxlaw-12357	744	2	three	CARDINAL
taxlaw-12357	744	3	27	CARDINAL
taxlaw-12357	749	1	years ago	DATE
taxlaw-12357	749	2	today	DATE
taxlaw-12357	755	1	5	CARDINAL
taxlaw-12357	755	2	fifth	ORDINAL
taxlaw-12357	756	1	section 1260	LAW
taxlaw-12357	758	1	6	CARDINAL
taxlaw-12357	758	2	sixth	ORDINAL
taxlaw-12357	758	3	transaction.79	ORG
taxlaw-12357	760	1	76	CARDINAL
taxlaw-12357	760	2	4	CARDINAL
taxlaw-12357	760	3	1319-33	DATE
taxlaw-12357	762	1	1372-90	DATE
taxlaw-12357	763	1	79	CARDINAL
taxlaw-12357	764	1	columbia journal of tax	ORG
taxlaw-12357	765	1	15:1	CARDINAL
taxlaw-12357	768	1	section 1260	LAW
taxlaw-12357	769	1	80	CARDINAL
taxlaw-12357	777	1	one	CARDINAL
taxlaw-12357	778	1	section 1260	LAW
taxlaw-12357	779	1	section 1260	LAW
taxlaw-12357	779	2	two	CARDINAL
taxlaw-12357	779	3	one	CARDINAL
taxlaw-12357	792	1	80	CARDINAL
taxlaw-12357	794	1	81	CARDINAL
taxlaw-12357	795	1	82	CARDINAL
taxlaw-12357	800	1	1.871-15	CARDINAL
taxlaw-12357	807	1	1259	DATE
taxlaw-12357	809	1	1092	CARDINAL
taxlaw-12357	810	1	1258	CARDINAL
taxlaw-12357	810	2	2024	CARDINAL
taxlaw-12357	810	3	three	CARDINAL
taxlaw-12357	810	4	29	CARDINAL
taxlaw-12357	812	1	1.	CARDINAL
taxlaw-12357	812	2	section 1260	LAW
taxlaw-12357	813	1	section 1260	LAW
taxlaw-12357	815	1	100	MONEY
taxlaw-12357	815	2	100	MONEY
taxlaw-12357	815	3	100	MONEY
taxlaw-12357	817	1	second	ORDINAL
taxlaw-12357	818	1	a day later	DATE
taxlaw-12357	818	2	100	MONEY
taxlaw-12357	818	3	100	MONEY
taxlaw-12357	819	1	two	CARDINAL
taxlaw-12357	820	1	section 1260	LAW
taxlaw-12357	821	1	a few days	DATE
taxlaw-12357	821	2	a few months	DATE
taxlaw-12357	821	3	second	ORDINAL
taxlaw-12357	826	1	two	CARDINAL
taxlaw-12357	827	1	two	CARDINAL
taxlaw-12357	829	1	two	CARDINAL
taxlaw-12357	831	1	thirty-five	CARDINAL
taxlaw-12357	837	1	83	CARDINAL
taxlaw-12357	837	2	section 1260	LAW
taxlaw-12357	838	1	1260(d)(1)(c	CARDINAL
taxlaw-12357	839	1	columbia journal of tax	ORG
taxlaw-12357	840	1	15:1 30	DATE
taxlaw-12357	842	1	one	CARDINAL
taxlaw-12357	842	2	more than one	CARDINAL
taxlaw-12357	842	3	at least one	CARDINAL
taxlaw-12357	843	1	congress	ORG
taxlaw-12357	847	1	2	CARDINAL
taxlaw-12357	849	1	at least three	CARDINAL
taxlaw-12357	849	2	first	ORDINAL
taxlaw-12357	849	3	500	CARDINAL
taxlaw-12357	849	4	second	ORDINAL
taxlaw-12357	849	5	third	ORDINAL
taxlaw-12357	851	1	1260	CARDINAL
taxlaw-12357	852	1	first	ORDINAL
taxlaw-12357	852	2	section 1260	LAW
taxlaw-12357	852	3	second	ORDINAL
taxlaw-12357	852	4	third	ORDINAL
taxlaw-12357	859	1	84	CARDINAL
taxlaw-12357	859	2	treasury	ORG
taxlaw-12357	862	1	85	CARDINAL
taxlaw-12357	863	1	1260(c)(2)(a	CARDINAL
taxlaw-12357	864	1	2024	CARDINAL
taxlaw-12357	864	2	three	CARDINAL
taxlaw-12357	864	3	31	CARDINAL
taxlaw-12357	871	1	3	CARDINAL
taxlaw-12357	882	1	more than one	CARDINAL
taxlaw-12357	884	1	1	CARDINAL
taxlaw-12357	891	1	one	CARDINAL
taxlaw-12357	892	1	2	CARDINAL
taxlaw-12357	893	1	the years	DATE
taxlaw-12357	897	1	15:1 32	DATE
taxlaw-12357	903	1	third	ORDINAL
taxlaw-12357	903	2	three	CARDINAL
taxlaw-12357	910	1	vi	PERSON
taxlaw-12357	910	2	3	CARDINAL
taxlaw-12357	910	3	two	CARDINAL
taxlaw-12357	910	4	two	CARDINAL
taxlaw-12357	910	5	section 1260	LAW
taxlaw-12357	911	1	first	ORDINAL
taxlaw-12357	912	1	second	ORDINAL
taxlaw-12357	914	1	third	ORDINAL
taxlaw-12357	916	1	86	CARDINAL
taxlaw-12357	917	1	87	CARDINAL
taxlaw-12357	917	2	section 1260	LAW
taxlaw-12357	918	1	1999	DATE
taxlaw-12357	918	2	sixteen years	DATE
taxlaw-12357	920	1	2015-47	DATE
taxlaw-12357	920	2	2015-30	CARDINAL
taxlaw-12357	921	1	76	CARDINAL
taxlaw-12357	923	1	2015-48	DATE
taxlaw-12357	923	2	2015-30	DATE
taxlaw-12357	924	1	77	CARDINAL
taxlaw-12357	926	1	2015-73	DATE
taxlaw-12357	926	2	2015	CARDINAL
taxlaw-12357	927	1	660	CARDINAL
taxlaw-12357	928	1	2015-74	DATE
taxlaw-12357	928	2	2015	CARDINAL
taxlaw-12357	929	1	663	CARDINAL
taxlaw-12357	931	1	2024	CARDINAL
taxlaw-12357	931	2	three	CARDINAL
taxlaw-12357	931	3	33	CARDINAL
taxlaw-12357	931	4	section 1260	LAW
taxlaw-12357	933	1	a.	PERSON
taxlaw-12357	933	2	first	ORDINAL
taxlaw-12357	933	3	two	CARDINAL
taxlaw-12357	933	4	section 1260	LAW
taxlaw-12357	935	1	two	CARDINAL
taxlaw-12357	937	1	section 1260	LAW
taxlaw-12357	938	1	1	CARDINAL
taxlaw-12357	940	1	section 1259.89	LAW
taxlaw-12357	942	1	section 1260	LAW
taxlaw-12357	942	2	section 1259	LAW
taxlaw-12357	943	1	nysba	ORG
taxlaw-12357	946	1	88	CARDINAL
taxlaw-12357	946	2	v.c.	GPE
taxlaw-12357	946	3	supra	PERSON
taxlaw-12357	947	1	n.y.	GPE
taxlaw-12357	949	1	846	CARDINAL
taxlaw-12357	949	2	nysba tax section rep	ORG
taxlaw-12357	950	1	#901	MONEY
taxlaw-12357	950	2	21, 1997	DATE
taxlaw-12357	951	1	nysba	ORG
taxlaw-12357	952	1	one	CARDINAL
taxlaw-12357	952	2	david schizer	PERSON
taxlaw-12357	953	1	90	CARDINAL
taxlaw-12357	953	2	nysba	ORG
taxlaw-12357	953	3	98	CARDINAL
taxlaw-12357	954	1	columbia journal of tax law	ORG
taxlaw-12357	955	1	15:1 34	CARDINAL
taxlaw-12357	955	2	the next five years	DATE
taxlaw-12357	956	1	70	MONEY
taxlaw-12357	956	2	100	MONEY
taxlaw-12357	957	1	30	MONEY
taxlaw-12357	957	2	only $70	MONEY
taxlaw-12357	957	3	100).91	MONEY
taxlaw-12357	958	1	70	MONEY
taxlaw-12357	959	1	70	MONEY
taxlaw-12357	962	1	100	MONEY
taxlaw-12357	965	1	70	MONEY
taxlaw-12357	966	1	70	MONEY
taxlaw-12357	966	2	70	MONEY
taxlaw-12357	966	3	worthless.93 3	FAC
taxlaw-12357	966	4	#1	CARDINAL
taxlaw-12357	966	5	first	ORDINAL
taxlaw-12357	973	1	100	MONEY
taxlaw-12357	974	1	100	MONEY
taxlaw-12357	974	2	70	MONEY
taxlaw-12357	974	3	70	MONEY
taxlaw-12357	975	1	70	MONEY
taxlaw-12357	976	1	91	CARDINAL
taxlaw-12357	977	1	at least $30	MONEY
taxlaw-12357	977	2	30	MONEY
taxlaw-12357	978	1	european	NORP
taxlaw-12357	978	2	five years	DATE
taxlaw-12357	980	1	70	MONEY
taxlaw-12357	981	1	93	CARDINAL
taxlaw-12357	982	1	5%	PERCENT
taxlaw-12357	983	1	94	CARDINAL
taxlaw-12357	987	1	2024	CARDINAL
taxlaw-12357	987	2	three	CARDINAL
taxlaw-12357	987	3	35	CARDINAL
taxlaw-12357	987	4	70	MONEY
taxlaw-12357	989	1	70	MONEY
taxlaw-12357	989	2	70	MONEY
taxlaw-12357	992	1	4	CARDINAL
taxlaw-12357	992	2	#2	CARDINAL
taxlaw-12357	992	3	second	ORDINAL
taxlaw-12357	993	1	70	MONEY
taxlaw-12357	998	1	100	MONEY
taxlaw-12357	998	2	90	MONEY
taxlaw-12357	998	3	more than one	CARDINAL
taxlaw-12357	998	4	70	MONEY
taxlaw-12357	1000	1	one day	DATE
taxlaw-12357	1000	2	ten years	DATE
taxlaw-12357	1000	3	100	MONEY
taxlaw-12357	1000	4	70.95	MONEY
taxlaw-12357	1001	1	70	MONEY
taxlaw-12357	1002	1	five-year	DATE
taxlaw-12357	1002	2	70	MONEY
taxlaw-12357	1002	3	100	MONEY
taxlaw-12357	1003	1	asset.96	PRODUCT
taxlaw-12357	1003	2	1	CARDINAL
taxlaw-12357	1003	3	20%	PERCENT
taxlaw-12357	1003	4	60%	PERCENT
taxlaw-12357	1003	5	20%	PERCENT
taxlaw-12357	1003	6	60%	PERCENT
taxlaw-12357	1003	7	$1.31 $	MONEY
taxlaw-12357	1003	8	18.90	MONEY
taxlaw-12357	1003	9	1	CARDINAL
taxlaw-12357	1003	10	95	CARDINAL
taxlaw-12357	1003	11	american style	WORK_OF_ART
taxlaw-12357	1004	1	european	NORP
taxlaw-12357	1006	1	european	NORP
taxlaw-12357	1008	1	96	CARDINAL
taxlaw-12357	1010	1	5%	PERCENT
taxlaw-12357	1011	1	columbia journal of tax law	ORG
taxlaw-12357	1012	1	15:1	CARDINAL
taxlaw-12357	1013	1	#3	CARDINAL
taxlaw-12357	1015	1	100	MONEY
taxlaw-12357	1016	1	60%	PERCENT
taxlaw-12357	1016	2	18.90	MONEY
taxlaw-12357	1017	1	18.90/100	CARDINAL
taxlaw-12357	1017	2	18.9%	PERCENT
taxlaw-12357	1018	1	20%	PERCENT
taxlaw-12357	1018	2	only 1.31/100	CARDINAL
taxlaw-12357	1018	3	1.31%	PERCENT
taxlaw-12357	1019	1	1.31%	PERCENT
taxlaw-12357	1020	1	about 18.9%	PERCENT
taxlaw-12357	1023	1	congress	ORG
taxlaw-12357	1023	2	97	CARDINAL
taxlaw-12357	1023	3	100	MONEY
taxlaw-12357	1026	1	98	CARDINAL
taxlaw-12357	1026	2	section 1259	LAW
taxlaw-12357	1027	1	nysba	ORG
taxlaw-12357	1027	2	901	MONEY
taxlaw-12357	1027	3	89	CARDINAL
taxlaw-12357	1027	4	28-30	DATE
taxlaw-12357	1029	1	section 1260	LAW
taxlaw-12357	1031	1	nysba	ORG
taxlaw-12357	1034	1	nysba	ORG
taxlaw-12357	1036	1	one	CARDINAL
taxlaw-12357	1039	1	nysba	ORG
taxlaw-12357	1046	1	nysba	ORG
taxlaw-12357	1047	1	99	CARDINAL
taxlaw-12357	1047	2	three	CARDINAL
taxlaw-12357	1047	3	37	CARDINAL
taxlaw-12357	1047	4	5%	PERCENT
taxlaw-12357	1047	5	10%	PERCENT
taxlaw-12357	1049	1	section 1260	LAW
taxlaw-12357	1049	2	20%	PERCENT
taxlaw-12357	1049	3	60%	PERCENT
taxlaw-12357	1051	1	70	MONEY
taxlaw-12357	1055	1	two	CARDINAL
taxlaw-12357	1056	1	a.	PERSON
taxlaw-12357	1056	2	100	MONEY
taxlaw-12357	1056	3	above $150	MONEY
taxlaw-12357	1057	1	up to $150	MONEY
taxlaw-12357	1057	2	100	MONEY
taxlaw-12357	1058	1	100	MONEY
taxlaw-12357	1059	1	above $150	MONEY
taxlaw-12357	1060	1	150	MONEY
taxlaw-12357	1061	1	100	MONEY
taxlaw-12357	1061	2	11.90	CARDINAL
taxlaw-12357	1061	3	45.85	CARDINAL
taxlaw-12357	1061	4	20%	PERCENT
taxlaw-12357	1061	5	60%	PERCENT
taxlaw-12357	1061	6	respectively.101 b.	PERSON
taxlaw-12357	1063	1	95	MONEY
taxlaw-12357	1063	2	above $115.102	MONEY
taxlaw-12357	1063	3	between $95 and $115	MONEY
taxlaw-12357	1064	1	100	CARDINAL
taxlaw-12357	1064	2	70	MONEY
taxlaw-12357	1064	3	70	MONEY
taxlaw-12357	1065	1	70	MONEY
taxlaw-12357	1066	1	50	MONEY
taxlaw-12357	1066	2	70	MONEY
taxlaw-12357	1067	1	70	MONEY
taxlaw-12357	1067	2	20	MONEY
taxlaw-12357	1067	3	50	MONEY
taxlaw-12357	1068	1	above $70	MONEY
taxlaw-12357	1068	2	70	MONEY
taxlaw-12357	1069	1	110	MONEY
taxlaw-12357	1069	2	40	MONEY
taxlaw-12357	1069	3	70	MONEY
taxlaw-12357	1069	4	110	MONEY
taxlaw-12357	1070	1	101	CARDINAL
taxlaw-12357	1071	1	5%	PERCENT
taxlaw-12357	1071	2	5 years	DATE
taxlaw-12357	1072	1	102	CARDINAL
taxlaw-12357	1072	2	115	MONEY
taxlaw-12357	1072	3	115	MONEY
taxlaw-12357	1072	4	95	MONEY
taxlaw-12357	1072	5	95	MONEY
taxlaw-12357	1073	1	columbia journal of tax law	ORG
taxlaw-12357	1074	1	15:1 38	CARDINAL
taxlaw-12357	1074	2	two	CARDINAL
taxlaw-12357	1075	1	first	ORDINAL
taxlaw-12357	1075	2	115	MONEY
taxlaw-12357	1078	1	second	ORDINAL
taxlaw-12357	1078	2	$100 to $	MONEY
taxlaw-12357	1082	1	two	CARDINAL
taxlaw-12357	1082	2	two	CARDINAL
taxlaw-12357	1083	1	three	CARDINAL
taxlaw-12357	1085	1	one	CARDINAL
taxlaw-12357	1086	1	first	ORDINAL
taxlaw-12357	1086	2	second	ORDINAL
taxlaw-12357	1095	1	103	CARDINAL
taxlaw-12357	1095	2	two	CARDINAL
taxlaw-12357	1096	1	100	MONEY
taxlaw-12357	1096	2	100	MONEY
taxlaw-12357	1096	3	115	MONEY
taxlaw-12357	1096	4	115	MONEY
taxlaw-12357	1097	1	two	CARDINAL
taxlaw-12357	1097	2	between $100 and $115	MONEY
taxlaw-12357	1098	1	104	ORG
taxlaw-12357	1099	1	two	CARDINAL
taxlaw-12357	1099	2	two	CARDINAL
taxlaw-12357	1101	1	105	CARDINAL
taxlaw-12357	1102	1	two	CARDINAL
taxlaw-12357	1103	1	100	MONEY
taxlaw-12357	1103	2	100	MONEY
taxlaw-12357	1103	3	95	MONEY
taxlaw-12357	1103	4	95	MONEY
taxlaw-12357	1104	1	two	CARDINAL
taxlaw-12357	1104	2	between $100 and $95	MONEY
taxlaw-12357	1105	1	106	CARDINAL
taxlaw-12357	1105	2	only $115	MONEY
taxlaw-12357	1105	3	only below $56	MONEY
taxlaw-12357	1105	4	100	MONEY
taxlaw-12357	1105	5	between $56 and $115	MONEY
taxlaw-12357	1107	1	zero	CARDINAL
taxlaw-12357	1108	1	20%	PERCENT
taxlaw-12357	1108	2	5%	PERCENT
taxlaw-12357	1108	3	5 years	DATE
taxlaw-12357	1108	4	approximately $6.65	MONEY
taxlaw-12357	1109	1	2024	CARDINAL
taxlaw-12357	1109	2	three	CARDINAL
taxlaw-12357	1109	3	39	CARDINAL
taxlaw-12357	1109	4	2	CARDINAL
taxlaw-12357	1110	1	two	CARDINAL
taxlaw-12357	1111	1	5.30	CARDINAL
taxlaw-12357	1111	2	third	ORDINAL
taxlaw-12357	1111	3	8.00	CARDINAL
taxlaw-12357	1111	4	fourth	ORDINAL
taxlaw-12357	1111	5	6.65	CARDINAL
taxlaw-12357	1111	6	1.35	CARDINAL
taxlaw-12357	1111	7	5.30	CARDINAL
taxlaw-12357	1111	8	8.00	CARDINAL
taxlaw-12357	1111	9	2	CARDINAL
taxlaw-12357	1115	1	one	CARDINAL
taxlaw-12357	1115	2	7	CARDINAL
taxlaw-12357	1120	1	107	CARDINAL
taxlaw-12357	1120	2	20%	PERCENT
taxlaw-12357	1120	3	5%	PERCENT
taxlaw-12357	1120	4	5 years	DATE
taxlaw-12357	1121	1	108	CARDINAL
taxlaw-12357	1123	1	109	CARDINAL
taxlaw-12357	1123	2	4	CARDINAL
taxlaw-12357	1123	3	columbia journal of tax law	ORG
taxlaw-12357	1124	1	15:1 40	CARDINAL
taxlaw-12357	1127	1	one	CARDINAL
taxlaw-12357	1131	1	8	CARDINAL
taxlaw-12357	1132	1	two	CARDINAL
taxlaw-12357	1135	1	first	ORDINAL
taxlaw-12357	1140	1	at least four	CARDINAL
taxlaw-12357	1140	2	section 1260	LAW
taxlaw-12357	1141	1	first	ORDINAL
taxlaw-12357	1141	2	one	CARDINAL
taxlaw-12357	1141	3	second	ORDINAL
taxlaw-12357	1141	4	one	CARDINAL
taxlaw-12357	1141	5	110	CARDINAL
taxlaw-12357	1143	1	111	CARDINAL
taxlaw-12357	1143	2	new york	GPE
taxlaw-12357	1143	3	section 1259	LAW
taxlaw-12357	1144	1	nysba	ORG
taxlaw-12357	1144	2	901	MONEY
taxlaw-12357	1144	3	89	CARDINAL
taxlaw-12357	1144	4	28	CARDINAL
taxlaw-12357	1145	1	nysba	ORG
taxlaw-12357	1145	2	section 1259	LAW
taxlaw-12357	1145	3	section 1260	LAW
taxlaw-12357	1146	1	years	DATE
taxlaw-12357	1147	1	section 1259	LAW
taxlaw-12357	1147	2	2003-7	DATE
taxlaw-12357	1147	3	2003-1	DATE
taxlaw-12357	1147	4	363	CARDINAL
taxlaw-12357	1147	5	2024	CARDINAL
taxlaw-12357	1147	6	three	CARDINAL
taxlaw-12357	1147	7	41 dollar	MONEY
taxlaw-12357	1150	1	third	ORDINAL
taxlaw-12357	1150	2	regulations113	GPE
taxlaw-12357	1150	3	fourth	ORDINAL
taxlaw-12357	1150	4	second	ORDINAL
taxlaw-12357	1150	5	two	CARDINAL
taxlaw-12357	1150	6	1	CARDINAL
taxlaw-12357	1151	1	100	MONEY
taxlaw-12357	1151	2	100	MONEY
taxlaw-12357	1152	1	above $100	MONEY
taxlaw-12357	1154	1	a.	PERSON
taxlaw-12357	1154	2	95	MONEY
taxlaw-12357	1154	3	above $115.116	MONEY
taxlaw-12357	1154	4	between $95 and $115	MONEY
taxlaw-12357	1155	1	100	MONEY
taxlaw-12357	1157	1	95	CARDINAL
taxlaw-12357	1157	2	two	CARDINAL
taxlaw-12357	1158	1	20%	PERCENT
taxlaw-12357	1158	2	115	CARDINAL
taxlaw-12357	1159	1	nysba	ORG
taxlaw-12357	1159	2	868	MONEY
taxlaw-12357	1159	3	12	CARDINAL
taxlaw-12357	1159	4	18-22	CARDINAL
taxlaw-12357	1160	1	thomas j. brennan	PERSON
taxlaw-12357	1160	2	5	CARDINAL
taxlaw-12357	1163	1	259	CARDINAL
taxlaw-12357	1163	2	2013	DATE
taxlaw-12357	1164	1	113	CARDINAL
taxlaw-12357	1166	1	1.871-15	CARDINAL
taxlaw-12357	1166	2	114	CARDINAL
taxlaw-12357	1166	3	thomas j. brennan & robert l. mcdonald	PERSON
taxlaw-12357	1166	4	146	CARDINAL
taxlaw-12357	1166	5	525	CARDINAL
taxlaw-12357	1166	6	2015	CARDINAL
taxlaw-12357	1167	1	115	CARDINAL
taxlaw-12357	1168	1	second	ORDINAL
taxlaw-12357	1169	1	906	CARDINAL
taxlaw-12357	1169	2	26	CARDINAL
taxlaw-12357	1169	3	2d	DATE
taxlaw-12357	1169	4	2018	DATE
taxlaw-12357	1170	1	116	CARDINAL
taxlaw-12357	1171	1	115	MONEY
taxlaw-12357	1171	2	115	MONEY
taxlaw-12357	1171	3	95	MONEY
taxlaw-12357	1171	4	95	MONEY
taxlaw-12357	1172	1	117	CARDINAL
taxlaw-12357	1173	1	118	CARDINAL
taxlaw-12357	1173	2	nysba	ORG
taxlaw-12357	1175	1	nysba	ORG
taxlaw-12357	1175	2	901	MONEY
taxlaw-12357	1175	3	89	CARDINAL
taxlaw-12357	1175	4	28	CARDINAL
taxlaw-12357	1177	1	columbia journal of tax law	ORG
taxlaw-12357	1178	1	15:1	CARDINAL
taxlaw-12357	1178	2	nysba	ORG
taxlaw-12357	1178	3	100	MONEY
taxlaw-12357	1178	4	between $200 and $220	MONEY
taxlaw-12357	1178	5	20	MONEY
taxlaw-12357	1178	6	20%	PERCENT
taxlaw-12357	1178	7	100	MONEY
taxlaw-12357	1183	1	$90 to $110	MONEY
taxlaw-12357	1183	2	100	MONEY
taxlaw-12357	1184	1	between $200 and $220	MONEY
taxlaw-12357	1184	2	between $10 and $30	MONEY
taxlaw-12357	1184	3	70%	PERCENT
taxlaw-12357	1187	1	c. nysba	PERSON
taxlaw-12357	1188	1	one	CARDINAL
taxlaw-12357	1191	1	two	CARDINAL
taxlaw-12357	1191	2	100	MONEY
taxlaw-12357	1191	3	the next three years	DATE
taxlaw-12357	1192	1	one	CARDINAL
taxlaw-12357	1192	2	101	MONEY
taxlaw-12357	1192	3	99	MONEY
taxlaw-12357	1193	1	first	ORDINAL
taxlaw-12357	1194	1	larger than 20%	PERCENT
taxlaw-12357	1194	2	100)–101%	PERCENT
taxlaw-12357	1194	3	first	ORDINAL
taxlaw-12357	1194	4	101	MONEY
taxlaw-12357	1194	5	0	MONEY
taxlaw-12357	1194	6	99%	PERCENT
taxlaw-12357	1194	7	second	ORDINAL
taxlaw-12357	1194	8	$99 to $0)–only	MONEY
taxlaw-12357	1194	9	first	ORDINAL
taxlaw-12357	1194	10	100	MONEY
taxlaw-12357	1195	1	first	ORDINAL
taxlaw-12357	1196	1	70	MONEY
taxlaw-12357	1196	2	100	MONEY
taxlaw-12357	1197	1	70	MONEY
taxlaw-12357	1197	2	70%	PERCENT
taxlaw-12357	1197	3	100	MONEY
taxlaw-12357	1198	1	99	MONEY
taxlaw-12357	1198	2	70	MONEY
taxlaw-12357	1199	1	70	MONEY
taxlaw-12357	1199	2	119	CARDINAL
taxlaw-12357	1199	3	28	CARDINAL
taxlaw-12357	1200	1	120	CARDINAL
taxlaw-12357	1200	2	28 2024	CARDINAL
taxlaw-12357	1200	3	three	CARDINAL
taxlaw-12357	1200	4	43	CARDINAL
taxlaw-12357	1200	5	99	MONEY
taxlaw-12357	1200	6	70).121	MONEY
taxlaw-12357	1200	7	99	MONEY
taxlaw-12357	1200	8	70	MONEY
taxlaw-12357	1205	1	99	MONEY
taxlaw-12357	1205	2	only $1	MONEY
taxlaw-12357	1206	1	1	MONEY
taxlaw-12357	1206	2	only 1%	PERCENT
taxlaw-12357	1206	3	100	MONEY
taxlaw-12357	1206	4	1%	PERCENT
taxlaw-12357	1207	1	70	MONEY
taxlaw-12357	1207	2	30	MONEY
taxlaw-12357	1207	3	30%	PERCENT
taxlaw-12357	1207	4	30%	PERCENT
taxlaw-12357	1209	1	section 1260	LAW
taxlaw-12357	1209	2	25%	PERCENT
taxlaw-12357	1213	1	first	ORDINAL
taxlaw-12357	1213	2	20%	PERCENT
taxlaw-12357	1214	1	20%	PERCENT
taxlaw-12357	1214	2	zero	CARDINAL
taxlaw-12357	1217	1	10 years	DATE
taxlaw-12357	1217	2	10 days.122	MONEY
taxlaw-12357	1217	3	nysba	ORG
taxlaw-12357	1220	1	121	CARDINAL
taxlaw-12357	1220	2	99	MONEY
taxlaw-12357	1220	3	$99 to $70	MONEY
taxlaw-12357	1221	1	99	MONEY
taxlaw-12357	1221	2	90	MONEY
taxlaw-12357	1221	3	99	MONEY
taxlaw-12357	1222	1	99	MONEY
taxlaw-12357	1222	2	90	MONEY
taxlaw-12357	1223	1	70	MONEY
taxlaw-12357	1224	1	$99 to $70	MONEY
taxlaw-12357	1224	2	70	MONEY
taxlaw-12357	1224	3	99	MONEY
taxlaw-12357	1224	4	122	CARDINAL
taxlaw-12357	1226	1	columbia journal of tax law	ORG
taxlaw-12357	1227	1	15:1	CARDINAL
taxlaw-12357	1229	1	2	CARDINAL
taxlaw-12357	1229	2	delta	ORG
taxlaw-12357	1232	1	one	CARDINAL
taxlaw-12357	1232	2	one	CARDINAL
taxlaw-12357	1233	1	section 1260	LAW
taxlaw-12357	1236	1	70	MONEY
taxlaw-12357	1237	1	100	MONEY
taxlaw-12357	1237	2	46.79	MONEY
taxlaw-12357	1237	3	$1 to $101	MONEY
taxlaw-12357	1238	1	95 cents	MONEY
taxlaw-12357	1238	2	47.74	MONEY
taxlaw-12357	1239	1	0.95	CARDINAL
taxlaw-12357	1239	2	close to	CARDINAL
taxlaw-12357	1239	3	1.0	CARDINAL
taxlaw-12357	1242	1	123 brennan	PERSON
taxlaw-12357	1242	2	supra	PERSON
taxlaw-12357	1242	3	112	CARDINAL
taxlaw-12357	1242	4	nysba	ORG
taxlaw-12357	1242	5	868	MONEY
taxlaw-12357	1242	6	12	CARDINAL
taxlaw-12357	1242	7	18-22	CARDINAL
taxlaw-12357	1243	1	124	CARDINAL
taxlaw-12357	1246	1	125	CARDINAL
taxlaw-12357	1246	2	delta	ORG
taxlaw-12357	1247	1	delta	ORG
taxlaw-12357	1249	1	126	CARDINAL
taxlaw-12357	1249	2	5-year	DATE
taxlaw-12357	1249	3	5%	PERCENT
taxlaw-12357	1250	1	100	MONEY
taxlaw-12357	1252	1	zero	CARDINAL
taxlaw-12357	1253	1	127	CARDINAL
taxlaw-12357	1254	1	0.9442	CARDINAL
taxlaw-12357	1256	1	zero	CARDINAL
taxlaw-12357	1257	1	0.9430	MONEY
taxlaw-12357	1258	1	128	CARDINAL
taxlaw-12357	1261	1	2024	CARDINAL
taxlaw-12357	1261	2	three	CARDINAL
taxlaw-12357	1261	3	45	CARDINAL
taxlaw-12357	1263	1	3	CARDINAL
taxlaw-12357	1263	2	20%	PERCENT
taxlaw-12357	1263	3	60%	PERCENT
taxlaw-12357	1263	4	0.943 0.869	CARDINAL
taxlaw-12357	1263	5	3	CARDINAL
taxlaw-12357	1264	1	70	MONEY
taxlaw-12357	1265	1	.90	CARDINAL
taxlaw-12357	1265	2	section 1260	LAW
taxlaw-12357	1268	1	3	CARDINAL
taxlaw-12357	1268	2	delta	ORG
taxlaw-12357	1273	1	five-year	DATE
taxlaw-12357	1273	2	70	MONEY
taxlaw-12357	1273	3	100	MONEY
taxlaw-12357	1274	1	98	MONEY
taxlaw-12357	1275	1	100	MONEY
taxlaw-12357	1275	2	98	MONEY
taxlaw-12357	1275	3	five-year	DATE
taxlaw-12357	1276	1	129	CARDINAL
taxlaw-12357	1276	2	5 years to 1 year	DATE
taxlaw-12357	1276	3	20%	PERCENT
taxlaw-12357	1276	4	0.984	CARDINAL
taxlaw-12357	1277	1	0.943	CARDINAL
taxlaw-12357	1277	2	above $70	MONEY
taxlaw-12357	1277	3	1-year	DATE
taxlaw-12357	1278	1	columbia journal of tax law	ORG
taxlaw-12357	1279	1	15:1	CARDINAL
taxlaw-12357	1281	1	two percent	PERCENT
taxlaw-12357	1281	2	five years	DATE
taxlaw-12357	1284	1	100	CARDINAL
taxlaw-12357	1284	2	70	MONEY
taxlaw-12357	1286	1	70	MONEY
taxlaw-12357	1290	1	98	MONEY
taxlaw-12357	1292	1	98	MONEY
taxlaw-12357	1296	1	98	MONEY
taxlaw-12357	1297	1	4	CARDINAL
taxlaw-12357	1297	2	1.52	CARDINAL
taxlaw-12357	1297	3	100	CARDINAL
taxlaw-12357	1297	4	a few cents	MONEY
taxlaw-12357	1297	5	1.52	MONEY
taxlaw-12357	1298	1	20%	PERCENT
taxlaw-12357	1298	2	60%	PERCENT
taxlaw-12357	1298	3	4	CARDINAL
taxlaw-12357	1298	4	130	CARDINAL
taxlaw-12357	1298	5	70	MONEY
taxlaw-12357	1300	1	131	CARDINAL
taxlaw-12357	1300	2	james chen	PERSON
taxlaw-12357	1301	1	apr. 5	DATE
taxlaw-12357	1301	2	2022	CARDINAL
taxlaw-12357	1303	1	132	CARDINAL
taxlaw-12357	1304	1	133	CARDINAL
taxlaw-12357	1305	1	98	MONEY
taxlaw-12357	1306	1	2024	CARDINAL
taxlaw-12357	1306	2	three	CARDINAL
taxlaw-12357	1306	3	47	DATE
taxlaw-12357	1309	1	98	MONEY
taxlaw-12357	1309	2	five years	DATE
taxlaw-12357	1309	3	delta	ORG
taxlaw-12357	1310	1	delta	ORG
taxlaw-12357	1314	1	do.136	PERSON
taxlaw-12357	1315	1	section 871	LAW
taxlaw-12357	1315	2	stock.137	ORG
taxlaw-12357	1321	1	134	CARDINAL
taxlaw-12357	1321	2	supra part vi.a.2 &	ORG
taxlaw-12357	1322	1	135	CARDINAL
taxlaw-12357	1322	2	98	MONEY
taxlaw-12357	1322	3	94.8%	PERCENT
taxlaw-12357	1322	4	20%	PERCENT
taxlaw-12357	1322	5	99.4%	PERCENT
taxlaw-12357	1322	6	60%	PERCENT
taxlaw-12357	1327	1	136	CARDINAL
taxlaw-12357	1331	1	1.1272-1(c	CARDINAL
taxlaw-12357	1332	1	137	CARDINAL
taxlaw-12357	1332	2	.8	CARDINAL
taxlaw-12357	1335	1	1.871-15(h)(2	CARDINAL
taxlaw-12357	1336	1	.8	CARDINAL
taxlaw-12357	1340	1	delta	LOC
taxlaw-12357	1341	1	columbia journal of tax law	ORG
taxlaw-12357	1341	2	15:1	CARDINAL
taxlaw-12357	1341	3	48	CARDINAL
taxlaw-12357	1347	1	98	MONEY
taxlaw-12357	1352	1	5	CARDINAL
taxlaw-12357	1353	1	20%	PERCENT
taxlaw-12357	1353	2	60%	PERCENT
taxlaw-12357	1353	3	1.31%	PERCENT
taxlaw-12357	1353	4	18.90%	PERCENT
taxlaw-12357	1353	5	9.22%	PERCENT
taxlaw-12357	1353	6	21.77%	PERCENT
taxlaw-12357	1353	7	5	CARDINAL
taxlaw-12357	1356	1	first	ORDINAL
taxlaw-12357	1356	2	section 1259	LAW
taxlaw-12357	1356	3	138	CARDINAL
taxlaw-12357	1356	4	70	MONEY
taxlaw-12357	1357	1	two	CARDINAL
taxlaw-12357	1357	2	100	MONEY
taxlaw-12357	1358	1	139	CARDINAL
taxlaw-12357	1359	1	70	MONEY
taxlaw-12357	1360	1	98	MONEY
taxlaw-12357	1361	1	70	MONEY
taxlaw-12357	1361	2	98	MONEY
taxlaw-12357	1362	1	140	CARDINAL
taxlaw-12357	1367	1	peter carr & andrew chou	ORG
taxlaw-12357	1367	2	10	CARDINAL
taxlaw-12357	1367	3	139	CARDINAL
taxlaw-12357	1367	4	1997	DATE
taxlaw-12357	1368	1	2024	CARDINAL
taxlaw-12357	1368	2	three	CARDINAL
taxlaw-12357	1368	3	49	CARDINAL
taxlaw-12357	1369	1	one	CARDINAL
taxlaw-12357	1370	1	section 1260	LAW
taxlaw-12357	1370	2	at least a year	DATE
taxlaw-12357	1373	1	4	CARDINAL
taxlaw-12357	1376	1	second	ORDINAL
taxlaw-12357	1379	1	141	CARDINAL
taxlaw-12357	1380	1	1259	CARDINAL
taxlaw-12357	1380	2	nysba	ORG
taxlaw-12357	1380	3	868	MONEY
taxlaw-12357	1380	4	12	CARDINAL
taxlaw-12357	1380	5	18-22	CARDINAL
taxlaw-12357	1381	1	142	CARDINAL
taxlaw-12357	1382	1	1092	CARDINAL
taxlaw-12357	1383	1	143	CARDINAL
taxlaw-12357	1385	1	1246–5	CARDINAL
taxlaw-12357	1386	1	144	CARDINAL
taxlaw-12357	1391	1	1.871-15	CARDINAL
taxlaw-12357	1393	1	145	CARDINAL
taxlaw-12357	1394	1	delta	ORG
taxlaw-12357	1396	1	one	CARDINAL
taxlaw-12357	1399	1	146	CARDINAL
taxlaw-12357	1400	1	1259(d)(1	CARDINAL
taxlaw-12357	1404	1	147	CARDINAL
taxlaw-12357	1407	1	906	CARDINAL
taxlaw-12357	1407	2	26	CARDINAL
taxlaw-12357	1407	3	2d	DATE
taxlaw-12357	1407	4	2018	DATE
taxlaw-12357	1408	1	columbia journal of tax law	ORG
taxlaw-12357	1409	1	15:1 50	CARDINAL
taxlaw-12357	1410	1	only 15%	PERCENT
taxlaw-12357	1410	2	sale.148	NORP
taxlaw-12357	1413	1	85%	PERCENT
taxlaw-12357	1414	1	15%	PERCENT
taxlaw-12357	1414	2	10	CARDINAL
taxlaw-12357	1418	1	three	CARDINAL
taxlaw-12357	1418	2	first	ORDINAL
taxlaw-12357	1418	3	second	ORDINAL
taxlaw-12357	1418	4	third	ORDINAL
taxlaw-12357	1420	1	1	CARDINAL
taxlaw-12357	1422	1	one	CARDINAL
taxlaw-12357	1423	1	minus $70.152	MONEY
taxlaw-12357	1423	2	13%	PERCENT
taxlaw-12357	1424	1	only one	CARDINAL
taxlaw-12357	1425	1	32-33	DATE
taxlaw-12357	1425	2	149	CARDINAL
taxlaw-12357	1432	1	152	CARDINAL
taxlaw-12357	1432	2	one	CARDINAL
taxlaw-12357	1432	3	70	MONEY
taxlaw-12357	1433	1	110	MONEY
taxlaw-12357	1433	2	40	MONEY
taxlaw-12357	1433	3	110	MONEY
taxlaw-12357	1434	1	2024	CARDINAL
taxlaw-12357	1434	2	three	CARDINAL
taxlaw-12357	1434	3	51	CARDINAL
taxlaw-12357	1436	1	section 1260	LAW
taxlaw-12357	1439	1	one	CARDINAL
taxlaw-12357	1443	1	70	MONEY
taxlaw-12357	1443	2	70	MONEY
taxlaw-12357	1443	3	70	MONEY
taxlaw-12357	1447	1	2.	CARDINAL
taxlaw-12357	1449	1	70	MONEY
taxlaw-12357	1450	1	153	CARDINAL
taxlaw-12357	1451	1	70	MONEY
taxlaw-12357	1451	2	70	MONEY
taxlaw-12357	1451	3	70	MONEY
taxlaw-12357	1452	1	first	ORDINAL
taxlaw-12357	1453	1	appendix a.	PERSON
taxlaw-12357	1454	1	154	CARDINAL
taxlaw-12357	1454	2	section 1260(d)(1	LAW
taxlaw-12357	1457	1	1260(d)(1	CARDINAL
taxlaw-12357	1460	1	1260(d)(1)(c	CARDINAL
taxlaw-12357	1461	1	155	CARDINAL
taxlaw-12357	1461	2	156	CARDINAL
taxlaw-12357	1464	1	columbia journal of tax law	ORG
taxlaw-12357	1465	1	15:1 52	CARDINAL
taxlaw-12357	1467	1	a. coin	PERSON
taxlaw-12357	1467	2	the day	DATE
taxlaw-12357	1468	1	50%	PERCENT
taxlaw-12357	1468	2	50%	PERCENT
taxlaw-12357	1469	1	zero	CARDINAL
taxlaw-12357	1470	1	zero	CARDINAL
taxlaw-12357	1475	1	157	CARDINAL
taxlaw-12357	1476	1	158	CARDINAL
taxlaw-12357	1476	2	three years	DATE
taxlaw-12357	1476	3	treasury	ORG
taxlaw-12357	1476	4	three-year	DATE
taxlaw-12357	1477	1	159	CARDINAL
taxlaw-12357	1477	2	brennan & mcdonald	ORG
taxlaw-12357	1477	3	supra	PERSON
taxlaw-12357	1477	4	114	CARDINAL
taxlaw-12357	1478	1	160	CARDINAL
taxlaw-12357	1478	2	half	CARDINAL
taxlaw-12357	1479	1	half	CARDINAL
taxlaw-12357	1480	1	half	CARDINAL
taxlaw-12357	1480	2	zero	CARDINAL
taxlaw-12357	1481	1	half	CARDINAL
taxlaw-12357	1483	1	one-half	CARDINAL
taxlaw-12357	1484	1	100%	PERCENT
taxlaw-12357	1485	1	161	CARDINAL
taxlaw-12357	1489	1	2024	CARDINAL
taxlaw-12357	1489	2	three	CARDINAL
taxlaw-12357	1489	3	53	CARDINAL
taxlaw-12357	1495	1	two	CARDINAL
taxlaw-12357	1496	1	first	ORDINAL
taxlaw-12357	1497	1	second	ORDINAL
taxlaw-12357	1498	1	first	ORDINAL
taxlaw-12357	1506	1	two	CARDINAL
taxlaw-12357	1507	1	first	ORDINAL
taxlaw-12357	1510	1	second	ORDINAL
taxlaw-12357	1514	1	january 1 of year 1	DATE
taxlaw-12357	1514	2	100	MONEY
taxlaw-12357	1514	3	200	MONEY
taxlaw-12357	1514	4	two 162	QUANTITY
taxlaw-12357	1515	1	101	CARDINAL
taxlaw-12357	1515	2	163	CARDINAL
taxlaw-12357	1517	1	1.1275-2(h	CARDINAL
taxlaw-12357	1520	1	1.1275-4(a)(5	DATE
taxlaw-12357	1521	1	columbia journal of tax law	ORG
taxlaw-12357	1522	1	15:1 54 years	DATE
taxlaw-12357	1522	2	$200 to $50	MONEY
taxlaw-12357	1523	1	50	MONEY
taxlaw-12357	1523	2	two-year	DATE
taxlaw-12357	1523	3	45	MONEY
taxlaw-12357	1524	1	1260	CARDINAL
taxlaw-12357	1525	1	year 1	DATE
taxlaw-12357	1526	1	three-year	DATE
taxlaw-12357	1526	2	200	MONEY
taxlaw-12357	1526	3	100	MONEY
taxlaw-12357	1527	1	two years later	DATE
taxlaw-12357	1528	1	$200 to $50	MONEY
taxlaw-12357	1530	1	100	MONEY
taxlaw-12357	1530	2	45	MONEY
taxlaw-12357	1530	3	two years later	DATE
taxlaw-12357	1531	1	100	MONEY
taxlaw-12357	1531	2	section 1260	LAW
taxlaw-12357	1532	1	50	MONEY
taxlaw-12357	1535	1	section 1260	LAW
taxlaw-12357	1537	1	3	CARDINAL
taxlaw-12357	1537	2	two	CARDINAL
taxlaw-12357	1539	1	section 1260	LAW
taxlaw-12357	1542	1	section 1260	LAW
taxlaw-12357	1546	1	2024	CARDINAL
taxlaw-12357	1546	2	three	CARDINAL
taxlaw-12357	1546	3	55	CARDINAL
taxlaw-12357	1552	1	one	CARDINAL
taxlaw-12357	1558	1	multi-billion dollar	MONEY
taxlaw-12357	1558	2	gwa	GPE
taxlaw-12357	1558	3	llc v. commissioner	ORG
taxlaw-12357	1561	1	a. basket	PERSON
taxlaw-12357	1561	2	first	ORDINAL
taxlaw-12357	1561	3	164	CARDINAL
taxlaw-12357	1561	4	webber v. comm’r	PERSON
taxlaw-12357	1561	5	144	CARDINAL
taxlaw-12357	1561	6	324	CARDINAL
taxlaw-12357	1561	7	2015	DATE
taxlaw-12357	1562	1	steven horowitz et al	PERSON
taxlaw-12357	1562	2	webber	PERSON
taxlaw-12357	1562	3	34	CARDINAL
taxlaw-12357	1563	1	19 (2017	CARDINAL
taxlaw-12357	1563	2	165	CARDINAL
taxlaw-12357	1563	3	alex raskolnikov	PERSON
taxlaw-12357	1563	4	85	CARDINAL
taxlaw-12357	1563	5	l. rev	PERSON
taxlaw-12357	1564	1	431	CARDINAL
taxlaw-12357	1564	2	2005	DATE
taxlaw-12357	1565	1	166	CARDINAL
taxlaw-12357	1565	2	ii.a	DATE
taxlaw-12357	1566	1	columbia journal of tax law	ORG
taxlaw-12357	1567	1	15:1 56	CARDINAL
taxlaw-12357	1567	2	section 1260	LAW
taxlaw-12357	1568	1	1	CARDINAL
taxlaw-12357	1568	2	two	CARDINAL
taxlaw-12357	1569	1	first	ORDINAL
taxlaw-12357	1570	1	second	ORDINAL
taxlaw-12357	1570	2	2014	DATE
taxlaw-12357	1570	3	senate	ORG
taxlaw-12357	1570	4	billions of dollars	MONEY
taxlaw-12357	1571	1	one	CARDINAL
taxlaw-12357	1571	2	renaissance technologies	ORG
taxlaw-12357	1571	3	llc	GPE
taxlaw-12357	1571	4	about $7 billion	MONEY
taxlaw-12357	1571	5	2	CARDINAL
taxlaw-12357	1571	6	george weiss	PERSON
taxlaw-12357	1572	1	september 2022	DATE
taxlaw-12357	1573	1	167	CARDINAL
taxlaw-12357	1573	2	u.s.	GPE
taxlaw-12357	1573	3	s.	PERSON
taxlaw-12357	1574	1	1	CARDINAL
taxlaw-12357	1574	2	2014	DATE
taxlaw-12357	1576	1	168	CARDINAL
taxlaw-12357	1577	1	2015-73	DATE
taxlaw-12357	1577	2	2015	CARDINAL
taxlaw-12357	1578	1	660	CARDINAL
taxlaw-12357	1579	1	169	CARDINAL
taxlaw-12357	1579	2	1260	CARDINAL
taxlaw-12357	1585	1	170	CARDINAL
taxlaw-12357	1585	2	u.s.	GPE
taxlaw-12357	1586	1	167	CARDINAL
taxlaw-12357	1586	2	at least 13	CARDINAL
taxlaw-12357	1586	3	over $100 billion	MONEY
taxlaw-12357	1587	1	171	CARDINAL
taxlaw-12357	1588	1	2015-73	DATE
taxlaw-12357	1588	2	2015	CARDINAL
taxlaw-12357	1589	1	660	CARDINAL
taxlaw-12357	1589	2	january 1, 2011	DATE
taxlaw-12357	1589	3	october 21, 2015	DATE
taxlaw-12357	1590	1	2015-74	DATE
taxlaw-12357	1590	2	2015	CARDINAL
taxlaw-12357	1591	1	663	CARDINAL
taxlaw-12357	1591	2	november 2, 2006	DATE
taxlaw-12357	1591	3	jan. 1, 2011	DATE
taxlaw-12357	1592	1	two	CARDINAL
taxlaw-12357	1592	2	2015-47	CARDINAL
taxlaw-12357	1592	3	2015-48	DATE
taxlaw-12357	1594	1	172 manojna maddipatla et al	QUANTITY
taxlaw-12357	1594	2	renaissance	ORG
taxlaw-12357	1594	3	around $7 bln	MONEY
taxlaw-12357	1594	4	irs	ORG
taxlaw-12357	1594	5	reuters	ORG
taxlaw-12357	1594	6	sept. 2	DATE
taxlaw-12357	1594	7	2021	DATE
taxlaw-12357	1596	1	2024	CARDINAL
taxlaw-12357	1596	2	three	CARDINAL
taxlaw-12357	1596	3	57	CARDINAL
taxlaw-12357	1596	4	deutsche bank	ORG
taxlaw-12357	1597	1	10	MONEY
taxlaw-12357	1597	2	12 years	DATE
taxlaw-12357	1598	1	90	MONEY
taxlaw-12357	1598	2	100	MONEY
taxlaw-12357	1600	1	90	MONEY
taxlaw-12357	1601	1	two	CARDINAL
taxlaw-12357	1602	1	first	ORDINAL
taxlaw-12357	1602	2	97	MONEY
taxlaw-12357	1602	3	3	MONEY
taxlaw-12357	1602	4	3%	PERCENT
taxlaw-12357	1603	1	second	ORDINAL
taxlaw-12357	1603	2	gwa	PERSON
taxlaw-12357	1603	3	another $3	MONEY
taxlaw-12357	1603	4	$97 to $94	MONEY
taxlaw-12357	1604	1	94	MONEY
taxlaw-12357	1604	2	another $3	MONEY
taxlaw-12357	1604	3	91	MONEY
taxlaw-12357	1605	1	10	MONEY
taxlaw-12357	1605	2	gwa	PERSON
taxlaw-12357	1606	1	173	CARDINAL
taxlaw-12357	1609	1	174 two	CARDINAL
taxlaw-12357	1610	1	first	ORDINAL
taxlaw-12357	1611	1	second	ORDINAL
taxlaw-12357	1613	1	23	CARDINAL
taxlaw-12357	1615	1	6981-19	CARDINAL
taxlaw-12357	1615	2	nov. 20, 2020	DATE
taxlaw-12357	1617	1	175	CARDINAL
taxlaw-12357	1617	2	97	DATE
taxlaw-12357	1619	1	a few hours	TIME
taxlaw-12357	1620	1	94	CARDINAL
taxlaw-12357	1622	1	97	CARDINAL
taxlaw-12357	1623	1	176	CARDINAL
taxlaw-12357	1623	2	0.1	CARDINAL
taxlaw-12357	1623	3	every year	DATE
taxlaw-12357	1623	4	1.2	CARDINAL
taxlaw-12357	1623	5	12-year	DATE
taxlaw-12357	1625	1	columbia journal of tax law	ORG
taxlaw-12357	1626	1	15:1 58 to $97	MONEY
taxlaw-12357	1626	2	3	MONEY
taxlaw-12357	1626	3	$100 to $97	MONEY
taxlaw-12357	1626	4	7	MONEY
taxlaw-12357	1627	1	3	MONEY
taxlaw-12357	1628	1	gwa	PERSON
taxlaw-12357	1630	1	gwa	PERSON
taxlaw-12357	1634	1	gwa	PERSON
taxlaw-12357	1634	2	90	MONEY
taxlaw-12357	1634	3	$97).177 3	MONEY
taxlaw-12357	1634	4	section 1260	LAW
taxlaw-12357	1634	5	section 1260	LAW
taxlaw-12357	1635	1	section 1260	LAW
taxlaw-12357	1636	1	gwa	PERSON
taxlaw-12357	1638	1	section 1260	LAW
taxlaw-12357	1638	2	treasury	ORG
taxlaw-12357	1638	3	treasury	ORG
taxlaw-12357	1640	1	4	CARDINAL
taxlaw-12357	1641	1	section 1260	LAW
taxlaw-12357	1643	1	177	CARDINAL
taxlaw-12357	1644	1	178	CARDINAL
taxlaw-12357	1646	1	179	CARDINAL
taxlaw-12357	1653	1	180	CARDINAL
taxlaw-12357	1654	1	2015-73	DATE
taxlaw-12357	1654	2	2015	CARDINAL
taxlaw-12357	1655	1	660	CARDINAL
taxlaw-12357	1656	1	2015-74	DATE
taxlaw-12357	1656	2	2015	CARDINAL
taxlaw-12357	1657	1	663	CARDINAL
taxlaw-12357	1658	1	2024	CARDINAL
taxlaw-12357	1658	2	three	CARDINAL
taxlaw-12357	1658	3	59	CARDINAL
taxlaw-12357	1659	1	two	CARDINAL
taxlaw-12357	1660	1	two	CARDINAL
taxlaw-12357	1661	1	two	CARDINAL
taxlaw-12357	1666	1	1	CARDINAL
taxlaw-12357	1668	1	70	MONEY
taxlaw-12357	1668	2	100	MONEY
taxlaw-12357	1669	1	90	MONEY
taxlaw-12357	1669	2	100.183	MONEY
taxlaw-12357	1671	1	10%	PERCENT
taxlaw-12357	1671	2	90	MONEY
taxlaw-12357	1671	3	100	MONEY
taxlaw-12357	1671	4	30%	PERCENT
taxlaw-12357	1671	5	only $70	MONEY
taxlaw-12357	1674	1	181	CARDINAL
taxlaw-12357	1674	2	gwa	PERSON
taxlaw-12357	1677	1	182	CARDINAL
taxlaw-12357	1680	1	u.s. s.	GPE
taxlaw-12357	1681	1	167	CARDINAL
taxlaw-12357	1682	1	183	CARDINAL
taxlaw-12357	1683	1	184	CARDINAL
taxlaw-12357	1684	1	nysba	ORG
taxlaw-12357	1684	2	twelve years	DATE
taxlaw-12357	1685	1	nysba	ORG
taxlaw-12357	1685	2	901	MONEY
taxlaw-12357	1685	3	89	CARDINAL
taxlaw-12357	1685	4	28	CARDINAL
taxlaw-12357	1685	5	185	CARDINAL
taxlaw-12357	1686	1	15:1 60	CARDINAL
taxlaw-12357	1687	1	2	CARDINAL
taxlaw-12357	1687	2	delta	ORG
taxlaw-12357	1689	1	gwa	PERSON
taxlaw-12357	1689	2	90	MONEY
taxlaw-12357	1689	3	100	MONEY
taxlaw-12357	1689	4	10%	PERCENT
taxlaw-12357	1690	1	more than 10%	PERCENT
taxlaw-12357	1692	1	6	CARDINAL
taxlaw-12357	1692	2	delta	ORG
taxlaw-12357	1692	3	60%	PERCENT
taxlaw-12357	1692	4	20%	PERCENT
taxlaw-12357	1692	5	20%	PERCENT
taxlaw-12357	1692	6	60%	PERCENT
taxlaw-12357	1692	7	0.916	CARDINAL
taxlaw-12357	1692	8	6	CARDINAL
taxlaw-12357	1692	9	100	MONEY
taxlaw-12357	1692	10	up below $90	MONEY
taxlaw-12357	1694	1	10%	PERCENT
taxlaw-12357	1695	1	gwa	PERSON
taxlaw-12357	1695	2	twelve years	DATE
taxlaw-12357	1697	1	7	CARDINAL
taxlaw-12357	1697	2	delta	ORG
taxlaw-12357	1697	3	12-year	DATE
taxlaw-12357	1697	4	one-year	DATE
taxlaw-12357	1698	1	vol=20%	PERCENT
taxlaw-12357	1698	2	12 years	DATE
taxlaw-12357	1698	3	0.916 1 year	DATE
taxlaw-12357	1698	4	0.810 0.712	CARDINAL
taxlaw-12357	1698	5	7	CARDINAL
taxlaw-12357	1698	6	12-year	DATE
taxlaw-12357	1698	7	1-year	DATE
taxlaw-12357	1698	8	186	CARDINAL
taxlaw-12357	1699	1	187	CARDINAL
taxlaw-12357	1700	1	188	CARDINAL
taxlaw-12357	1700	2	5%	PERCENT
taxlaw-12357	1700	3	12 years	DATE
taxlaw-12357	1701	1	2024	CARDINAL
taxlaw-12357	1701	2	three	CARDINAL
taxlaw-12357	1701	3	61	CARDINAL
taxlaw-12357	1702	1	97	MONEY
taxlaw-12357	1704	1	gwa	PERSON
taxlaw-12357	1707	1	$100 to $99	MONEY
taxlaw-12357	1707	2	20%	PERCENT
taxlaw-12357	1707	3	60%	PERCENT
taxlaw-12357	1707	4	2.42 1.24	CARDINAL
taxlaw-12357	1707	5	8	CARDINAL
taxlaw-12357	1711	1	100	MONEY
taxlaw-12357	1711	2	97	MONEY
taxlaw-12357	1712	1	$100 to $99	MONEY
taxlaw-12357	1712	2	more than a dollar	MONEY
taxlaw-12357	1713	1	more than a dollar	MONEY
taxlaw-12357	1717	1	189	CARDINAL
taxlaw-12357	1718	1	190	CARDINAL
taxlaw-12357	1718	2	second	ORDINAL
taxlaw-12357	1718	3	7	MONEY
taxlaw-12357	1723	1	191	CARDINAL
taxlaw-12357	1724	1	columbia journal of tax law	ORG
taxlaw-12357	1724	2	15:1 62	CARDINAL
taxlaw-12357	1724	3	delta	LOC
taxlaw-12357	1725	1	90	MONEY
taxlaw-12357	1726	1	delta	ORG
taxlaw-12357	1726	2	1.0.194	CARDINAL
taxlaw-12357	1727	1	1.0	CARDINAL
taxlaw-12357	1730	1	3	CARDINAL
taxlaw-12357	1735	1	97	MONEY
taxlaw-12357	1735	2	192	CARDINAL
taxlaw-12357	1736	1	193	CARDINAL
taxlaw-12357	1737	1	194	CARDINAL
taxlaw-12357	1739	1	appendix a.	PERSON
taxlaw-12357	1739	2	1.0	CARDINAL
taxlaw-12357	1741	1	appendix a. 195	PERSON
taxlaw-12357	1742	1	appendix a. 196	PERSON
taxlaw-12357	1743	1	197	CARDINAL
taxlaw-12357	1743	2	gwa	PERSON
taxlaw-12357	1744	1	7	MONEY
taxlaw-12357	1744	2	7/97	CARDINAL
taxlaw-12357	1745	1	7	MONEY
taxlaw-12357	1746	1	2024	CARDINAL
taxlaw-12357	1746	2	three	CARDINAL
taxlaw-12357	1746	3	63	CARDINAL
taxlaw-12357	1746	4	9	CARDINAL
taxlaw-12357	1746	5	20%	PERCENT
taxlaw-12357	1746	6	60%	PERCENT
taxlaw-12357	1746	7	0.9961	MONEY
taxlaw-12357	1746	8	9	CARDINAL
taxlaw-12357	1755	1	1	CARDINAL
taxlaw-12357	1756	1	first	ORDINAL
taxlaw-12357	1756	2	two	CARDINAL
taxlaw-12357	1758	1	two	CARDINAL
taxlaw-12357	1759	1	first	ORDINAL
taxlaw-12357	1760	1	90	MONEY
taxlaw-12357	1761	1	90	MONEY
taxlaw-12357	1761	2	second	ORDINAL
taxlaw-12357	1764	1	12 years	DATE
taxlaw-12357	1764	2	97	MONEY
taxlaw-12357	1766	1	198	CARDINAL
taxlaw-12357	1767	1	199	CARDINAL
taxlaw-12357	1767	2	154	CARDINAL
taxlaw-12357	1768	1	200	CARDINAL
taxlaw-12357	1770	1	appendix a. columbia	PERSON
taxlaw-12357	1771	1	15:1 64	DATE
taxlaw-12357	1771	2	three	CARDINAL
taxlaw-12357	1772	1	first	ORDINAL
taxlaw-12357	1773	1	second	ORDINAL
taxlaw-12357	1774	1	third	ORDINAL
taxlaw-12357	1775	1	2	CARDINAL
taxlaw-12357	1777	1	gwa	PERSON
taxlaw-12357	1777	2	100	MONEY
taxlaw-12357	1777	3	only $90	MONEY
taxlaw-12357	1777	4	more than 10%	PERCENT
taxlaw-12357	1779	1	first	ORDINAL
taxlaw-12357	1779	2	90	MONEY
taxlaw-12357	1779	3	gwa	PERSON
taxlaw-12357	1779	4	90	MONEY
taxlaw-12357	1780	1	twelve-year	DATE
taxlaw-12357	1781	1	second	ORDINAL
taxlaw-12357	1782	1	10	CARDINAL
taxlaw-12357	1782	2	20%	PERCENT
taxlaw-12357	1782	3	60%	PERCENT
taxlaw-12357	1782	4	3.77 29.04	CARDINAL
taxlaw-12357	1782	5	10	CARDINAL
taxlaw-12357	1783	1	11	CARDINAL
taxlaw-12357	1784	1	201	CARDINAL
taxlaw-12357	1784	2	twelve-year	DATE
taxlaw-12357	1785	1	twelve years	DATE
taxlaw-12357	1786	1	202	CARDINAL
taxlaw-12357	1787	1	203	CARDINAL
taxlaw-12357	1787	2	2024	CARDINAL
taxlaw-12357	1787	3	three	CARDINAL
taxlaw-12357	1787	4	65	CARDINAL
taxlaw-12357	1787	5	vol=20%	PERCENT
taxlaw-12357	1787	6	1 year	DATE
taxlaw-12357	1787	7	2.31	CARDINAL
taxlaw-12357	1787	8	12 years 3.77 29.04	DATE
taxlaw-12357	1787	9	11	CARDINAL
taxlaw-12357	1787	10	12-year	DATE
taxlaw-12357	1787	11	1-year	DATE
taxlaw-12357	1787	12	third	ORDINAL
taxlaw-12357	1787	13	twelve-year	DATE
taxlaw-12357	1787	14	29.04%	PERCENT
taxlaw-12357	1787	15	60%	PERCENT
taxlaw-12357	1787	16	3.77%	PERCENT
taxlaw-12357	1787	17	20%	PERCENT
taxlaw-12357	1789	1	10%	PERCENT
taxlaw-12357	1793	1	10%	PERCENT
taxlaw-12357	1793	2	90	MONEY
taxlaw-12357	1793	3	100	MONEY
taxlaw-12357	1794	1	97	MONEY
taxlaw-12357	1795	1	90	MONEY
taxlaw-12357	1795	2	the full twelve years	DATE
taxlaw-12357	1797	1	90	MONEY
taxlaw-12357	1799	1	97	MONEY
taxlaw-12357	1800	1	90	MONEY
taxlaw-12357	1800	2	97	MONEY
taxlaw-12357	1802	1	three	CARDINAL
taxlaw-12357	1803	1	first	ORDINAL
taxlaw-12357	1803	2	gwa	PERSON
taxlaw-12357	1803	3	90	MONEY
taxlaw-12357	1804	1	97	MONEY
taxlaw-12357	1805	1	second	ORDINAL
taxlaw-12357	1806	1	60 204	CARDINAL
taxlaw-12357	1806	2	205	CARDINAL
taxlaw-12357	1807	1	206	CARDINAL
taxlaw-12357	1808	1	207	CARDINAL
taxlaw-12357	1809	1	columbia journal of tax	ORG
taxlaw-12357	1810	1	15:1 66	CARDINAL
taxlaw-12357	1810	2	20	DATE
taxlaw-12357	1810	3	twelve years or	DATE
taxlaw-12357	1810	4	one year	DATE
taxlaw-12357	1811	1	90	MONEY
taxlaw-12357	1811	2	97	MONEY
taxlaw-12357	1812	1	third	ORDINAL
taxlaw-12357	1817	1	two	CARDINAL
taxlaw-12357	1817	2	first	ORDINAL
taxlaw-12357	1817	3	gwa	PERSON
taxlaw-12357	1817	4	second	ORDINAL
taxlaw-12357	1818	1	3.	CARDINAL
taxlaw-12357	1818	2	first	ORDINAL
taxlaw-12357	1819	1	97	MONEY
taxlaw-12357	1823	1	gwa	PERSON
taxlaw-12357	1824	1	4.	CARDINAL
taxlaw-12357	1824	2	second	ORDINAL
taxlaw-12357	1825	1	gwa	PERSON
taxlaw-12357	1827	1	90	MONEY
taxlaw-12357	1828	1	209	CARDINAL
taxlaw-12357	1828	2	210	CARDINAL
taxlaw-12357	1829	1	delta	ORG
taxlaw-12357	1830	1	appendix a. 211	PERSON
taxlaw-12357	1831	1	212	CARDINAL
taxlaw-12357	1831	2	213	CARDINAL
taxlaw-12357	1832	1	2024	CARDINAL
taxlaw-12357	1832	2	three	CARDINAL
taxlaw-12357	1832	3	67	CARDINAL
taxlaw-12357	1835	1	97	MONEY
taxlaw-12357	1835	2	only $85	MONEY
taxlaw-12357	1835	3	97	MONEY
taxlaw-12357	1836	1	12	MONEY
taxlaw-12357	1838	1	$90 to $85	MONEY
taxlaw-12357	1839	1	5	MONEY
taxlaw-12357	1840	1	90	MONEY
taxlaw-12357	1844	1	90	MONEY
taxlaw-12357	1844	2	97	MONEY
taxlaw-12357	1845	1	90	MONEY
taxlaw-12357	1845	2	90	MONEY
taxlaw-12357	1845	3	97	MONEY
taxlaw-12357	1847	1	minutes or even seconds	TIME
taxlaw-12357	1848	1	1-day	DATE
taxlaw-12357	1848	2	5-day	DATE
taxlaw-12357	1849	1	12	CARDINAL
taxlaw-12357	1849	2	20%	PERCENT
taxlaw-12357	1849	3	60%	PERCENT
taxlaw-12357	1849	4	0.00%	PERCENT
taxlaw-12357	1849	5	0.00%	PERCENT
taxlaw-12357	1849	6	1-day	DATE
taxlaw-12357	1849	7	0.00%	PERCENT
taxlaw-12357	1849	8	0.31%	PERCENT
taxlaw-12357	1849	9	5-day	DATE
taxlaw-12357	1849	10	0.03%	PERCENT
taxlaw-12357	1849	11	7.87%	PERCENT
taxlaw-12357	1849	12	12	CARDINAL
taxlaw-12357	1850	1	august 2007	DATE
taxlaw-12357	1850	2	march 2020.215	DATE
taxlaw-12357	1850	3	214	CARDINAL
taxlaw-12357	1850	4	10	CARDINAL
taxlaw-12357	1851	1	10	CARDINAL
taxlaw-12357	1851	2	90	CARDINAL
taxlaw-12357	1851	3	100	CARDINAL
taxlaw-12357	1852	1	100	CARDINAL
taxlaw-12357	1852	2	one-tenth	CARDINAL
taxlaw-12357	1853	1	215	CARDINAL
taxlaw-12357	1855	1	columbia journal of tax law	ORG
taxlaw-12357	1856	1	15:1 68	CARDINAL
taxlaw-12357	1859	1	congress	ORG
taxlaw-12357	1860	1	congress	ORG
taxlaw-12357	1861	1	three	CARDINAL
taxlaw-12357	1862	1	first	ORDINAL
taxlaw-12357	1863	1	section 1260	LAW
taxlaw-12357	1864	1	congress	ORG
taxlaw-12357	1865	1	second	ORDINAL
taxlaw-12357	1867	1	third	ORDINAL
taxlaw-12357	1868	1	section 1260	LAW
taxlaw-12357	1872	1	216	CARDINAL
taxlaw-12357	1872	2	2024	CARDINAL
taxlaw-12357	1872	3	three	CARDINAL
taxlaw-12357	1872	4	69	CARDINAL
taxlaw-12357	1873	1	vi	PERSON
taxlaw-12357	1875	1	appendix	NORP
taxlaw-12357	1875	2	two	CARDINAL
taxlaw-12357	1875	3	first	ORDINAL
taxlaw-12357	1875	4	90	MONEY
taxlaw-12357	1875	5	second	ORDINAL
taxlaw-12357	1875	6	gwa	PERSON
taxlaw-12357	1875	7	7	MONEY
taxlaw-12357	1877	1	appendix	PERSON
taxlaw-12357	1877	2	1.0	CARDINAL
taxlaw-12357	1878	1	1.0	CARDINAL
taxlaw-12357	1880	1	the end of the day	DATE
taxlaw-12357	1880	2	one	CARDINAL
taxlaw-12357	1883	1	0	CARDINAL
taxlaw-12357	1884	1	gwa	PERSON
taxlaw-12357	1884	2	1.0	CARDINAL
taxlaw-12357	1886	1	appendix	PERSON
taxlaw-12357	1887	1	23	CARDINAL
taxlaw-12357	1888	1	6981-19	CARDINAL
taxlaw-12357	1888	2	nov. 20, 2020	DATE
taxlaw-12357	1890	1	a. the bank’s	ORG
taxlaw-12357	1891	1	first	ORDINAL
taxlaw-12357	1891	2	zero	CARDINAL
taxlaw-12357	1895	1	90	MONEY
taxlaw-12357	1895	2	90	MONEY
taxlaw-12357	1897	1	zero	CARDINAL
taxlaw-12357	1899	1	97	MONEY
taxlaw-12357	1899	2	90	MONEY
taxlaw-12357	1900	1	90	MONEY
taxlaw-12357	1900	2	217	CARDINAL
taxlaw-12357	1900	3	218	CARDINAL
taxlaw-12357	1901	1	columbia journal of tax law	ORG
taxlaw-12357	1902	1	15:1	CARDINAL
taxlaw-12357	1905	1	20%	PERCENT
taxlaw-12357	1905	2	60%	PERCENT
taxlaw-12357	1905	3	90	MONEY
taxlaw-12357	1905	4	90	MONEY
taxlaw-12357	1905	5	0.97 0.06	CARDINAL
taxlaw-12357	1905	6	90	MONEY
taxlaw-12357	1905	7	-1.25 -0.22	PERSON
taxlaw-12357	1905	8	90	MONEY
taxlaw-12357	1905	9	two	CARDINAL
taxlaw-12357	1906	1	first	ORDINAL
taxlaw-12357	1906	2	90	MONEY
taxlaw-12357	1909	1	second	ORDINAL
taxlaw-12357	1909	2	90	MONEY
taxlaw-12357	1909	3	twelve years	DATE
taxlaw-12357	1910	1	second	ORDINAL
taxlaw-12357	1911	1	two	CARDINAL
taxlaw-12357	1916	1	90	MONEY
taxlaw-12357	1917	1	90	MONEY
taxlaw-12357	1920	1	90	MONEY
taxlaw-12357	1921	1	219	CARDINAL
taxlaw-12357	1921	2	9	CARDINAL
taxlaw-12357	1921	3	23	CARDINAL
taxlaw-12357	1922	1	6981-19	CARDINAL
taxlaw-12357	1922	2	nov. 20, 2020	DATE
taxlaw-12357	1925	1	2024	CARDINAL
taxlaw-12357	1925	2	three	CARDINAL
taxlaw-12357	1925	3	71	CARDINAL
taxlaw-12357	1925	4	90	MONEY
taxlaw-12357	1926	1	90	MONEY
taxlaw-12357	1927	1	20%	PERCENT
taxlaw-12357	1927	2	60%	PERCENT
taxlaw-12357	1927	3	90	MONEY
taxlaw-12357	1927	4	-1.25	CARDINAL
taxlaw-12357	1927	5	1.25 0.22	CARDINAL
taxlaw-12357	1927	6	0.00 0.00	CARDINAL
taxlaw-12357	1927	7	gwa	PERSON
taxlaw-12357	1927	8	b. gwa’s	PERSON
taxlaw-12357	1929	1	two	CARDINAL
taxlaw-12357	1929	2	first	ORDINAL
taxlaw-12357	1929	3	second	ORDINAL
taxlaw-12357	1929	4	90	MONEY
taxlaw-12357	1932	1	7	MONEY
taxlaw-12357	1933	1	gwa	PERSON
taxlaw-12357	1933	2	97.220	MONEY
taxlaw-12357	1934	1	20%	PERCENT
taxlaw-12357	1934	2	60%	PERCENT
taxlaw-12357	1934	3	2.42 1.24	CARDINAL
taxlaw-12357	1934	4	7	MONEY
taxlaw-12357	1934	5	7	MONEY
taxlaw-12357	1934	6	2.25 1.22	CARDINAL
taxlaw-12357	1934	7	8	CARDINAL
taxlaw-12357	1936	1	7	MONEY
taxlaw-12357	1936	2	220	CARDINAL
taxlaw-12357	1936	3	7	MONEY
taxlaw-12357	1938	1	columbia journal of tax law	ORG
taxlaw-12357	1939	1	15:1 72	CARDINAL
taxlaw-12357	1940	1	greater than 1.00	CARDINAL
taxlaw-12357	1942	1	two	CARDINAL
taxlaw-12357	1943	1	three	CARDINAL
taxlaw-12357	1946	1	20%	PERCENT
taxlaw-12357	1946	2	60%	PERCENT
taxlaw-12357	1946	3	2.42 1.24	CARDINAL
taxlaw-12357	1946	4	7	MONEY
taxlaw-12357	1946	5	-1.25 -0.22	PERSON
taxlaw-12357	1946	6	1.00 1.00	CARDINAL
taxlaw-12357	1946	7	gwa	PERSON
taxlaw-12357	1946	8	1.0	CARDINAL
taxlaw-12357	1947	1	1.0	CARDINAL
taxlaw-12357	1947	2	two	CARDINAL
taxlaw-12357	1948	1	first	ORDINAL
taxlaw-12357	1949	1	second	ORDINAL
taxlaw-12357	1949	2	1.0	CARDINAL
taxlaw-12357	1949	3	7	MONEY
taxlaw-12357	1953	1	1.0	CARDINAL
taxlaw-12357	1953	2	1.0	CARDINAL
taxlaw-12357	1953	3	2024	CARDINAL
taxlaw-12357	1953	4	three	CARDINAL
taxlaw-12357	1953	5	73	CARDINAL
taxlaw-12357	1954	1	appendix	NORP
taxlaw-12357	1964	1	first	ORDINAL
taxlaw-12357	1967	1	vii.a	DATE
taxlaw-12357	1967	2	90	MONEY
taxlaw-12357	1967	3	twelve years	DATE
taxlaw-12357	1969	1	90	MONEY
taxlaw-12357	1971	1	20%	PERCENT
taxlaw-12357	1971	2	60%	PERCENT
taxlaw-12357	1971	3	90	MONEY
taxlaw-12357	1971	4	82.98 89.13	CARDINAL
taxlaw-12357	1971	5	90	MONEY
taxlaw-12357	1971	6	3.02 0.19	CARDINAL
taxlaw-12357	1971	7	90	MONEY
taxlaw-12357	1971	8	86.00	CARDINAL
taxlaw-12357	1971	9	89.32	MONEY
taxlaw-12357	1971	10	90	MONEY
taxlaw-12357	1971	11	less than $90	MONEY
taxlaw-12357	1973	1	90	MONEY
taxlaw-12357	1973	2	less than $90	MONEY
taxlaw-12357	1973	3	today	DATE
taxlaw-12357	1974	1	90	MONEY
taxlaw-12357	1975	1	columbia journal of tax	ORG
taxlaw-12357	1975	2	15:1 74	CARDINAL
taxlaw-12357	1975	3	between $90	MONEY
taxlaw-12357	1977	1	20%	PERCENT
taxlaw-12357	1977	2	60%	PERCENT
taxlaw-12357	1977	3	bank of gwa	ORG
taxlaw-12357	1977	4	90.00 90.00	CARDINAL
taxlaw-12357	1977	5	90	MONEY
taxlaw-12357	1977	6	86.00	CARDINAL
taxlaw-12357	1977	7	89.32	CARDINAL
taxlaw-12357	1977	8	4.00 0.68	CARDINAL
taxlaw-12357	1977	9	bank of gwa	ORG
taxlaw-12357	1977	10	b. gwa’s	PERSON
taxlaw-12357	1978	1	one	CARDINAL
taxlaw-12357	1978	2	gwa	PERSON
taxlaw-12357	1979	1	two	CARDINAL
taxlaw-12357	1979	2	first	ORDINAL
taxlaw-12357	1979	3	second	ORDINAL
taxlaw-12357	1979	4	7	MONEY
taxlaw-12357	1981	1	20%	PERCENT
taxlaw-12357	1981	2	60%	PERCENT
taxlaw-12357	1981	3	7.55 3.75	CARDINAL
taxlaw-12357	1981	4	7	MONEY
taxlaw-12357	1981	5	6.45 6.93	CARDINAL
taxlaw-12357	1981	6	7	MONEY
taxlaw-12357	1981	7	14.00 10.68	CARDINAL
taxlaw-12357	1981	8	two	CARDINAL
taxlaw-12357	1981	9	greater than $10	MONEY
taxlaw-12357	1981	10	20%	PERCENT
taxlaw-12357	1981	11	60%	PERCENT
taxlaw-12357	1982	1	first	ORDINAL
taxlaw-12357	1983	1	only $10	MONEY
taxlaw-12357	1987	1	gwa	PERSON
taxlaw-12357	1988	1	221	CARDINAL
taxlaw-12357	1989	1	2024	CARDINAL
taxlaw-12357	1989	2	three	CARDINAL
taxlaw-12357	1989	3	75	CARDINAL
taxlaw-12357	1989	4	20%	PERCENT
taxlaw-12357	1989	5	60%	PERCENT
taxlaw-12357	1989	6	7.55 3.75	CARDINAL
taxlaw-12357	1989	7	7	MONEY
taxlaw-12357	1989	8	6.45 6.93	CARDINAL
taxlaw-12357	1989	9	-4.00 -0.68	ORG
taxlaw-12357	1989	10	10.00 10.00	CARDINAL
taxlaw-12357	1989	11	gwa	PERSON
taxlaw-12357	1989	12	10	MONEY
taxlaw-12357	1990	1	gwa	PERSON
taxlaw-12357	1991	1	20%	PERCENT
taxlaw-12357	1991	2	.68	MONEY
taxlaw-12357	1995	1	97	MONEY
taxlaw-12357	1998	1	two	CARDINAL
taxlaw-12357	1999	1	first	ORDINAL
taxlaw-12357	1999	2	first	ORDINAL
taxlaw-12357	2000	1	222	CARDINAL
taxlaw-12357	2001	1	223	CARDINAL
taxlaw-12357	2001	2	4.00	MONEY
taxlaw-12357	2001	3	0.68	MONEY
taxlaw-12357	2001	4	20%	PERCENT
taxlaw-12357	2001	5	60%	PERCENT
taxlaw-12357	2002	1	columbia journal of tax law	ORG
taxlaw-12357	2003	1	15:1	CARDINAL
taxlaw-12357	2003	2	second	ORDINAL
taxlaw-12357	2005	1	0	MONEY
taxlaw-12357	2005	2	second	ORDINAL
taxlaw-12357	2006	1	two	CARDINAL
taxlaw-12357	2007	1	20%	PERCENT
taxlaw-12357	2007	2	60%	PERCENT
taxlaw-12357	2007	3	8.00 1.36	CARDINAL
taxlaw-12357	2007	4	0.00 0.00	CARDINAL
taxlaw-12357	2007	5	100	MONEY