id	sid	eid	entity	type
taxlaw-12713	1	1	irs	ORG
taxlaw-12713	1	2	philip hackney*	PERSON
taxlaw-12713	2	1	congress	ORG
taxlaw-12713	2	2	irs	ORG
taxlaw-12713	4	1	congress	ORG
taxlaw-12713	4	2	irs	ORG
taxlaw-12713	7	1	irs	ORG
taxlaw-12713	7	2	irs	ORG
taxlaw-12713	8	1	irs	ORG
taxlaw-12713	9	1	irs	ORG
taxlaw-12713	10	1	congress	ORG
taxlaw-12713	10	2	irs	ORG
taxlaw-12713	14	1	congress	ORG
taxlaw-12713	15	1	university of pittsburgh school of law	ORG
taxlaw-12713	16	1	j.d.	PERSON
taxlaw-12713	16	2	louisiana state university	ORG
taxlaw-12713	16	3	paul m. hebert law center	PERSON
taxlaw-12713	16	4	nyu school of law	ORG
taxlaw-12713	17	1	the norman a. sugarman	ORG
taxlaw-12713	17	2	2016	DATE
taxlaw-12713	17	3	western reserve school	ORG
taxlaw-12713	18	1	2022	CARDINAL
taxlaw-12713	19	1	jordan barry	PERSON
taxlaw-12713	19	2	emily cauble	PERSON
taxlaw-12713	19	3	brian galle	PERSON
taxlaw-12713	19	4	ari glowgower	PERSON
taxlaw-12713	19	5	david gamage	PERSON
taxlaw-12713	19	6	david hasen	PERSON
taxlaw-12713	19	7	andrew hayashi	PERSON
taxlaw-12713	19	8	christine kim	PERSON
taxlaw-12713	19	9	ben leff	PERSON
taxlaw-12713	19	10	susie morse	PERSON
taxlaw-12713	19	11	leigh osofsky	PERSON
taxlaw-12713	19	12	shu yi oei	PERSON
taxlaw-12713	19	13	clint wallace	PERSON
taxlaw-12713	19	14	manoj viswanathan	PERSON
taxlaw-12713	20	1	joey scapaletto	PERSON
taxlaw-12713	21	1	2024	CARDINAL
taxlaw-12713	21	2	131	CARDINAL
taxlaw-12713	21	3	131 ii	QUANTITY
taxlaw-12713	23	1	135	CARDINAL
taxlaw-12713	25	1	136	CARDINAL
taxlaw-12713	26	1	140 1	CARDINAL
taxlaw-12713	27	1	141 2	CARDINAL
taxlaw-12713	29	1	143 3	CARDINAL
taxlaw-12713	29	2	145	CARDINAL
taxlaw-12713	29	3	irs	ORG
taxlaw-12713	30	1	147 1	CARDINAL
taxlaw-12713	30	2	148 2	CARDINAL
taxlaw-12713	31	1	irs	ORG
taxlaw-12713	31	2	155 3	CARDINAL
taxlaw-12713	32	1	157	CARDINAL
taxlaw-12713	33	1	159	CARDINAL
taxlaw-12713	33	2	160	CARDINAL
taxlaw-12713	33	3	irs	ORG
taxlaw-12713	33	4	161	CARDINAL
taxlaw-12713	34	1	165	CARDINAL
taxlaw-12713	34	2	a.	PERSON
taxlaw-12713	34	3	irs	ORG
taxlaw-12713	34	4	166	CARDINAL
taxlaw-12713	35	1	167 1	CARDINAL
taxlaw-12713	36	1	168 2	CARDINAL
taxlaw-12713	37	1	170 3	CARDINAL
taxlaw-12713	37	2	173	CARDINAL
taxlaw-12713	37	3	175	CARDINAL
taxlaw-12713	37	4	d.	NORP
taxlaw-12713	38	1	182	CARDINAL
taxlaw-12713	38	2	185	CARDINAL
taxlaw-12713	38	3	i. introduction	PERSON
taxlaw-12713	38	4	the internal revenue service	ORG
taxlaw-12713	38	5	irs	ORG
taxlaw-12713	39	1	congress	ORG
taxlaw-12713	39	2	irs	ORG
taxlaw-12713	40	1	congress	ORG
taxlaw-12713	40	2	irs	ORG
taxlaw-12713	42	1	irs	ORG
taxlaw-12713	43	1	1	CARDINAL
taxlaw-12713	43	2	marcus s. owens	PERSON
taxlaw-12713	43	3	2013	DATE
taxlaw-12713	43	4	2013	DATE
taxlaw-12713	45	1	jan. 2014	DATE
taxlaw-12713	45	2	lynn helge	PERSON
taxlaw-12713	45	3	19	CARDINAL
taxlaw-12713	45	4	j. l. & pub	ORG
taxlaw-12713	46	1	1	CARDINAL
taxlaw-12713	46	2	2009	DATE
taxlaw-12713	46	3	lloyd hitoshi mayer	PERSON
taxlaw-12713	46	4	irs	ORG
taxlaw-12713	46	5	7	CARDINAL
taxlaw-12713	46	6	j. tax l. 80	PERSON
taxlaw-12713	46	7	2016	DATE
taxlaw-12713	46	8	irs	ORG
taxlaw-12713	46	9	irs	ORG
taxlaw-12713	46	10	roger colinvaux	PERSON
taxlaw-12713	46	11	162	CARDINAL
taxlaw-12713	46	12	1007	DATE
taxlaw-12713	46	13	1013	CARDINAL
taxlaw-12713	46	14	2019	DATE
taxlaw-12713	46	15	congress	ORG
taxlaw-12713	46	16	ellen p. aprill	PERSON
taxlaw-12713	46	17	17	CARDINAL
taxlaw-12713	46	18	pitt	PERSON
taxlaw-12713	47	1	297	CARDINAL
taxlaw-12713	47	2	336	CARDINAL
taxlaw-12713	47	3	2020	DATE
taxlaw-12713	47	4	irs	ORG
taxlaw-12713	47	5	jeffrey n. pennell &	PERSON
taxlaw-12713	47	6	alex zhang	PERSON
taxlaw-12713	47	7	183	CARDINAL
taxlaw-12713	48	1	285	CARDINAL
taxlaw-12713	48	2	april 8, 2024	DATE
taxlaw-12713	48	3	annual	DATE
taxlaw-12713	49	1	132	CARDINAL
taxlaw-12713	50	1	15:2	CARDINAL
taxlaw-12713	51	1	irs	ORG
taxlaw-12713	53	1	congress	ORG
taxlaw-12713	54	1	irs	ORG
taxlaw-12713	55	1	irs	ORG
taxlaw-12713	56	1	irs	ORG
taxlaw-12713	56	2	irs.4	CARDINAL
taxlaw-12713	56	3	irs	ORG
taxlaw-12713	56	4	irs	ORG
taxlaw-12713	56	5	irs	ORG
taxlaw-12713	58	1	irs	ORG
taxlaw-12713	58	2	u.s.	GPE
taxlaw-12713	58	3	2 philip t. hackney	PERSON
taxlaw-12713	58	4	irs	ORG
taxlaw-12713	58	5	irs	ORG
taxlaw-12713	58	6	49	CARDINAL
taxlaw-12713	59	1	l. rev	PERSON
taxlaw-12713	60	1	453	CARDINAL
taxlaw-12713	60	2	2015	CARDINAL
taxlaw-12713	61	1	3	CARDINAL
taxlaw-12713	61	2	theodore j. lowi	PERSON
taxlaw-12713	61	3	1969	DATE
taxlaw-12713	63	1	anya bernstein & cristina rodriguez	ORG
taxlaw-12713	63	2	132	CARDINAL
taxlaw-12713	63	3	1600	CARDINAL
taxlaw-12713	63	4	1676	DATE
taxlaw-12713	63	5	2023	CARDINAL
taxlaw-12713	64	1	dennis r. young & john p. casey	ORG
taxlaw-12713	64	2	37–39	CARDINAL
taxlaw-12713	64	3	elizabeth t. boris & c. eugene steuerle eds.	ORG
taxlaw-12713	64	4	3d	CARDINAL
taxlaw-12713	64	5	2016	DATE
taxlaw-12713	65	1	4	CARDINAL
taxlaw-12713	65	2	irs	ORG
taxlaw-12713	65	3	irs	ORG
taxlaw-12713	66	1	irs	ORG
taxlaw-12713	66	2	jan. 27	DATE
taxlaw-12713	66	3	2024	DATE
taxlaw-12713	67	1	5	CARDINAL
taxlaw-12713	67	2	mayer	PERSON
taxlaw-12713	67	3	supra	PERSON
taxlaw-12713	67	4	1	CARDINAL
taxlaw-12713	67	5	irs	ORG
taxlaw-12713	67	6	irs	ORG
taxlaw-12713	67	7	owens	PERSON
taxlaw-12713	67	8	supra	PERSON
taxlaw-12713	67	9	1	CARDINAL
taxlaw-12713	67	10	6	CARDINAL
taxlaw-12713	67	11	irs	ORG
taxlaw-12713	67	12	irs	ORG
taxlaw-12713	68	1	evelyn brody & marcus owens	ORG
taxlaw-12713	68	2	irs	ORG
taxlaw-12713	68	3	91	CARDINAL
taxlaw-12713	68	4	l. rev	PERSON
taxlaw-12713	68	5	859	CARDINAL
taxlaw-12713	68	6	859	CARDINAL
taxlaw-12713	68	7	862	CARDINAL
taxlaw-12713	68	8	2016	DATE
taxlaw-12713	68	9	irs	ORG
taxlaw-12713	69	1	irs	ORG
taxlaw-12713	70	1	david ginsburg et al	PERSON
taxlaw-12713	70	2	5	CARDINAL
taxlaw-12713	70	3	2578	CARDINAL
taxlaw-12713	70	4	2581	CARDINAL
taxlaw-12713	70	5	1977	DATE
taxlaw-12713	71	1	helge	PERSON
taxlaw-12713	71	2	1	CARDINAL
taxlaw-12713	71	3	owens	PERSON
taxlaw-12713	71	4	supra	PERSON
taxlaw-12713	71	5	1	CARDINAL
taxlaw-12713	71	6	2024	CARDINAL
taxlaw-12713	71	7	133	CARDINAL
taxlaw-12713	72	1	association.11	GPE
taxlaw-12713	73	1	irs	ORG
taxlaw-12713	74	1	congress	ORG
taxlaw-12713	74	2	irs	ORG
taxlaw-12713	76	1	irs	ORG
taxlaw-12713	76	2	today	DATE
taxlaw-12713	77	1	irs	ORG
taxlaw-12713	79	1	irs	ORG
taxlaw-12713	82	1	congress	ORG
taxlaw-12713	82	2	treasury	ORG
taxlaw-12713	82	3	irs	ORG
taxlaw-12713	83	1	irs	ORG
taxlaw-12713	84	1	irs	ORG
taxlaw-12713	84	2	congress	ORG
taxlaw-12713	84	3	treasury	ORG
taxlaw-12713	84	4	irs	ORG
taxlaw-12713	84	5	irs	ORG
taxlaw-12713	84	6	9	CARDINAL
taxlaw-12713	84	7	philip hackney	PERSON
taxlaw-12713	84	8	8 tex	QUANTITY
taxlaw-12713	85	1	a&m l. rev	PERSON
taxlaw-12713	85	2	271	CARDINAL
taxlaw-12713	85	3	274	CARDINAL
taxlaw-12713	85	4	2019	DATE
taxlaw-12713	86	1	hereinafter hackney	PERSON
taxlaw-12713	86	2	philip hackney	PERSON
taxlaw-12713	87	1	91	CARDINAL
taxlaw-12713	87	2	johns l. rev	PERSON
taxlaw-12713	87	3	315	CARDINAL
taxlaw-12713	87	4	322	CARDINAL
taxlaw-12713	87	5	2017	CARDINAL
taxlaw-12713	88	1	hereinafter hackney	PERSON
taxlaw-12713	90	1	clint wallace	PERSON
taxlaw-12713	90	2	98	CARDINAL
taxlaw-12713	91	1	l. rev	PERSON
taxlaw-12713	91	2	947	CARDINAL
taxlaw-12713	91	3	2023	CARDINAL
taxlaw-12713	92	1	10	CARDINAL
taxlaw-12713	92	2	philip hackney	PERSON
taxlaw-12713	93	1	39	CARDINAL
taxlaw-12713	93	2	ga	ORG
taxlaw-12713	93	3	st.	PERSON
taxlaw-12713	93	4	u.l.	PERSON
taxlaw-12713	93	5	695	CARDINAL
taxlaw-12713	93	6	705–06	DATE
taxlaw-12713	93	7	2023	CARDINAL
taxlaw-12713	93	8	theda skocpol	PERSON
taxlaw-12713	93	9	20–24	CARDINAL
taxlaw-12713	93	10	2003	DATE
taxlaw-12713	94	1	11	CARDINAL
taxlaw-12713	94	2	jürgen habermas	PERSON
taxlaw-12713	94	3	three	CARDINAL
taxlaw-12713	94	4	1	CARDINAL
taxlaw-12713	94	5	1	CARDINAL
taxlaw-12713	94	6	jean l. cohen & andrew arato	PERSON
taxlaw-12713	94	7	1992	DATE
taxlaw-12713	95	1	12	CARDINAL
taxlaw-12713	95	2	bob jones univ	PERSON
taxlaw-12713	96	1	v. united states	GPE
taxlaw-12713	96	2	461	CARDINAL
taxlaw-12713	96	3	574	CARDINAL
taxlaw-12713	96	4	609–10	CARDINAL
taxlaw-12713	96	5	1983	DATE
taxlaw-12713	96	6	j.	PERSON
taxlaw-12713	96	7	john w. gardner	PERSON
taxlaw-12713	96	8	america	GPE
taxlaw-12713	96	9	brian o'connell ed	PERSON
taxlaw-12713	96	10	1983	DATE
taxlaw-12713	96	11	elizabeth t. boris & matthew p. maronick	PERSON
taxlaw-12713	96	12	394	CARDINAL
taxlaw-12713	96	13	m. salamon ed.	PERSON
taxlaw-12713	96	14	2d	DATE
taxlaw-12713	96	15	2012	DATE
taxlaw-12713	97	1	13	CARDINAL
taxlaw-12713	98	1	170	CARDINAL
taxlaw-12713	99	1	501	CARDINAL
taxlaw-12713	100	1	134	CARDINAL
taxlaw-12713	100	2	columbia	ORG
taxlaw-12713	101	1	15:2	CARDINAL
taxlaw-12713	103	1	congress	ORG
taxlaw-12713	105	1	congress	ORG
taxlaw-12713	105	2	irs	ORG
taxlaw-12713	106	1	irs	ORG
taxlaw-12713	106	2	irs	ORG
taxlaw-12713	107	1	the senate finance committee	ORG
taxlaw-12713	107	2	twenty years	DATE
taxlaw-12713	107	3	irs	ORG
taxlaw-12713	109	1	one	CARDINAL
taxlaw-12713	110	1	irs	ORG
taxlaw-12713	111	1	irs	ORG
taxlaw-12713	112	1	irs	ORG
taxlaw-12713	113	1	irs	ORG
taxlaw-12713	114	1	irs	ORG
taxlaw-12713	115	1	irs	ORG
taxlaw-12713	116	1	irs	ORG
taxlaw-12713	119	1	1960	DATE
taxlaw-12713	119	2	karl karst	PERSON
taxlaw-12713	119	3	one	CARDINAL
taxlaw-12713	120	1	today	DATE
taxlaw-12713	122	1	14	CARDINAL
taxlaw-12713	123	1	108th	CARDINAL
taxlaw-12713	123	2	16 (2004	DATE
taxlaw-12713	123	3	norman i. silber	PERSON
taxlaw-12713	123	4	80	CARDINAL
taxlaw-12713	123	5	l. rev	PERSON
taxlaw-12713	124	1	613	CARDINAL
taxlaw-12713	124	2	638	CARDINAL
taxlaw-12713	124	3	2005	DATE
taxlaw-12713	125	1	irs	ORG
taxlaw-12713	126	1	15	CARDINAL
taxlaw-12713	126	2	hackney	ORG
taxlaw-12713	126	3	2	CARDINAL
taxlaw-12713	126	4	502	CARDINAL
taxlaw-12713	126	5	irs	ORG
taxlaw-12713	127	1	16	CARDINAL
taxlaw-12713	127	2	kenneth l. karst	PERSON
taxlaw-12713	127	3	73	CARDINAL
taxlaw-12713	128	1	l. rev	PERSON
taxlaw-12713	128	2	433	CARDINAL
taxlaw-12713	128	3	434	CARDINAL
taxlaw-12713	128	4	1960	DATE
taxlaw-12713	129	1	2024	CARDINAL
taxlaw-12713	129	2	135	CARDINAL
taxlaw-12713	129	3	irs	ORG
taxlaw-12713	129	4	irs	ORG
taxlaw-12713	130	1	irs	ORG
taxlaw-12713	131	1	two	CARDINAL
taxlaw-12713	132	1	irs	ORG
taxlaw-12713	133	1	congress	ORG
taxlaw-12713	133	2	irs	ORG
taxlaw-12713	134	1	the 21st century	DATE
taxlaw-12713	134	2	congress	ORG
taxlaw-12713	134	3	irs	ORG
taxlaw-12713	134	4	congress	ORG
taxlaw-12713	134	5	the past century	DATE
taxlaw-12713	134	6	irs	ORG
taxlaw-12713	136	1	one hundred years	DATE
taxlaw-12713	138	1	irs	ORG
taxlaw-12713	139	1	irs	ORG
taxlaw-12713	145	1	charitable	PERSON
taxlaw-12713	146	1	u.s.	GPE
taxlaw-12713	146	2	17	CARDINAL
taxlaw-12713	146	3	henry hansmann	PERSON
taxlaw-12713	146	4	91	CARDINAL
taxlaw-12713	146	5	yale l.j. 54	PERSON
taxlaw-12713	146	6	60	CARDINAL
taxlaw-12713	146	7	1981	DATE
taxlaw-12713	147	1	18	CARDINAL
taxlaw-12713	149	1	19	CARDINAL
taxlaw-12713	151	1	1.501(c)(3)-1(d)(1)(ii	CARDINAL
taxlaw-12713	152	1	20	CARDINAL
taxlaw-12713	153	1	21	CARDINAL
taxlaw-12713	153	2	paul arnsberger et al	PERSON
taxlaw-12713	153	3	soi	ORG
taxlaw-12713	153	4	106	CARDINAL
taxlaw-12713	155	1	soi	PERSON
taxlaw-12713	155	2	1894–2006	CARDINAL
taxlaw-12713	156	1	22	CARDINAL
taxlaw-12713	156	2	u.s.	GPE
taxlaw-12713	158	1	u.s.	GPE
taxlaw-12713	159	1	8	CARDINAL
taxlaw-12713	159	2	136	CARDINAL
taxlaw-12713	159	3	columbia	ORG
taxlaw-12713	159	4	15:2	CARDINAL
taxlaw-12713	159	5	government,23	PERSON
taxlaw-12713	161	1	irs	ORG
taxlaw-12713	162	1	first	ORDINAL
taxlaw-12713	162	2	irs	ORG
taxlaw-12713	163	1	a.	PERSON
taxlaw-12713	166	1	thomas kelly	PERSON
taxlaw-12713	166	2	american	NORP
taxlaw-12713	167	1	kelly	PERSON
taxlaw-12713	167	2	charity.25	ORG
taxlaw-12713	167	3	merriam-webster dictionary	ORG
taxlaw-12713	167	4	1	CARDINAL
taxlaw-12713	168	1	2	CARDINAL
taxlaw-12713	169	1	3	CARDINAL
taxlaw-12713	169	2	4	CARDINAL
taxlaw-12713	169	3	u.s.	GPE
taxlaw-12713	171	1	elizabeth boris	PERSON
taxlaw-12713	171	2	c. eugene	PERSON
taxlaw-12713	172	1	henry 23	PERSON
taxlaw-12713	172	2	kevin r. kosar	PERSON
taxlaw-12713	172	3	cong	PERSON
taxlaw-12713	174	1	2011	DATE
taxlaw-12713	175	1	24	CARDINAL
taxlaw-12713	175	2	thomas kelly	PERSON
taxlaw-12713	175	3	america	GPE
taxlaw-12713	175	4	73	CARDINAL
taxlaw-12713	175	5	fordham l. rev	PERSON
taxlaw-12713	175	6	2437	CARDINAL
taxlaw-12713	175	7	2437	CARDINAL
taxlaw-12713	175	8	2005	DATE
taxlaw-12713	176	1	25	CARDINAL
taxlaw-12713	177	1	26	CARDINAL
taxlaw-12713	177	2	merriam-webster dictionary	PERSON
taxlaw-12713	178	1	27	CARDINAL
taxlaw-12713	178	2	elizabeth t. boris	PERSON
taxlaw-12713	178	3	c. eugene steuerle	PERSON
taxlaw-12713	178	4	66	CARDINAL
taxlaw-12713	178	5	67	CARDINAL
taxlaw-12713	178	6	walter w. powell & richard steinberg eds.	PERSON
taxlaw-12713	178	7	2d	DATE
taxlaw-12713	178	8	. 2006	DATE
taxlaw-12713	179	1	2024	CARDINAL
taxlaw-12713	179	2	137	CARDINAL
taxlaw-12713	182	1	two	CARDINAL
taxlaw-12713	183	1	england	GPE
taxlaw-12713	187	1	modern-day	DATE
taxlaw-12713	188	1	third	ORDINAL
taxlaw-12713	189	1	today	DATE
taxlaw-12713	189	2	section 501(c)(3).32	LAW
taxlaw-12713	191	1	28	CARDINAL
taxlaw-12713	191	2	henry b. hansmann	PERSON
taxlaw-12713	191	3	89	CARDINAL
taxlaw-12713	191	4	yale l.j.	PERSON
taxlaw-12713	191	5	835	CARDINAL
taxlaw-12713	191	6	838	CARDINAL
taxlaw-12713	191	7	1980	DATE
taxlaw-12713	191	8	29	CARDINAL
taxlaw-12713	192	1	third	ORDINAL
taxlaw-12713	193	1	2 cmt	QUANTITY
taxlaw-12713	194	1	l. inst	PERSON
taxlaw-12713	194	2	2023	CARDINAL
taxlaw-12713	195	1	30	CARDINAL
taxlaw-12713	195	2	james j. fishman et al	PERSON
taxlaw-12713	195	3	22	CARDINAL
taxlaw-12713	195	4	5th	ORDINAL
taxlaw-12713	195	5	2015	DATE
taxlaw-12713	196	1	31	CARDINAL
taxlaw-12713	196	2	third	ORDINAL
taxlaw-12713	196	3	trs § 28	ORG
taxlaw-12713	197	1	l. inst	PERSON
taxlaw-12713	197	2	2023	CARDINAL
taxlaw-12713	198	1	32	CARDINAL
taxlaw-12713	200	1	33	CARDINAL
taxlaw-12713	200	2	jonathan levy	PERSON
taxlaw-12713	200	3	19	CARDINAL
taxlaw-12713	200	4	rob reich et al	PERSON
taxlaw-12713	200	5	2016	DATE
taxlaw-12713	202	1	34 helge	QUANTITY
taxlaw-12713	202	2	1	CARDINAL
taxlaw-12713	202	3	15	CARDINAL
taxlaw-12713	202	4	george g. bogert	PERSON
taxlaw-12713	202	5	411	CARDINAL
taxlaw-12713	202	6	3d	CARDINAL
taxlaw-12713	202	7	james j. fishman	PERSON
taxlaw-12713	202	8	62	CARDINAL
taxlaw-12713	202	9	md.	GPE
taxlaw-12713	202	10	l. rev	PERSON
taxlaw-12713	202	11	218	CARDINAL
taxlaw-12713	202	12	258	CARDINAL
taxlaw-12713	202	13	59	CARDINAL
taxlaw-12713	202	14	2003	DATE
taxlaw-12713	203	1	35	CARDINAL
taxlaw-12713	204	1	2	CARDINAL
taxlaw-12713	204	2	80	CARDINAL
taxlaw-12713	205	1	138	CARDINAL
taxlaw-12713	205	2	15:2	CARDINAL
taxlaw-12713	206	1	dartmouth college	ORG
taxlaw-12713	206	2	woodward	PERSON
taxlaw-12713	208	1	third	ORDINAL
taxlaw-12713	211	1	republican	NORP
taxlaw-12713	211	2	rights.40 deliberative	GPE
taxlaw-12713	211	3	democrats	NORP
taxlaw-12713	213	1	the united states	GPE
taxlaw-12713	216	1	the urban institute	ORG
taxlaw-12713	216	2	an estimated $1.0472 trillion	MONEY
taxlaw-12713	216	3	us	GPE
taxlaw-12713	216	4	2016	DATE
taxlaw-12713	216	5	5.6 percent	PERCENT
taxlaw-12713	217	1	the urban institute	ORG
taxlaw-12713	217	2	$2.04 trillion	MONEY
taxlaw-12713	218	1	dartmouth coll	ORG
taxlaw-12713	219	1	v. woodward	PERSON
taxlaw-12713	219	2	17	CARDINAL
taxlaw-12713	219	3	518	CARDINAL
taxlaw-12713	219	4	1819	CARDINAL
taxlaw-12713	220	1	37	CARDINAL
taxlaw-12713	220	2	hackney	ORG
taxlaw-12713	220	3	supra	PERSON
taxlaw-12713	220	4	9	CARDINAL
taxlaw-12713	220	5	275	CARDINAL
taxlaw-12713	220	6	38	CARDINAL
taxlaw-12713	220	7	284–87	DATE
taxlaw-12713	220	8	39	CARDINAL
taxlaw-12713	222	1	41	CARDINAL
taxlaw-12713	222	2	2019	DATE
taxlaw-12713	222	3	https://urbaninstitute .github.io	ORG
taxlaw-12713	223	1	2024	CARDINAL
taxlaw-12713	223	2	139 and	MONEY
taxlaw-12713	223	3	$1.94 trillion	MONEY
taxlaw-12713	223	4	just under two-thirds	CARDINAL
taxlaw-12713	223	5	$3.79 trillion).”42	MONEY
taxlaw-12713	223	6	the past twenty years	DATE
taxlaw-12713	224	1	over 1.80 million	CARDINAL
taxlaw-12713	224	2	irs	ORG
taxlaw-12713	224	3	2022.43	CARDINAL
taxlaw-12713	224	4	1.48	CARDINAL
taxlaw-12713	224	5	million.44	PERSON
taxlaw-12713	224	6	2002	DATE
taxlaw-12713	224	7	1.58 million	CARDINAL
taxlaw-12713	224	8	irs	ORG
taxlaw-12713	224	9	approximately 909,574	CARDINAL
taxlaw-12713	224	10	2022	CARDINAL
taxlaw-12713	224	11	over 131,000	CARDINAL
taxlaw-12713	224	12	irs	ORG
taxlaw-12713	224	13	2002	DATE
taxlaw-12713	224	14	over 79,000	CARDINAL
taxlaw-12713	224	15	2012	DATE
taxlaw-12713	224	16	around 1.4 million	CARDINAL
taxlaw-12713	224	17	2022	CARDINAL
taxlaw-12713	224	18	around 1.8 million	CARDINAL
taxlaw-12713	224	19	one	CARDINAL
taxlaw-12713	225	1	california	GPE
taxlaw-12713	225	2	185,000	CARDINAL
taxlaw-12713	225	3	wyoming	GPE
taxlaw-12713	225	4	4,000.49	CARDINAL
taxlaw-12713	226	1	irs	ORG
taxlaw-12713	226	2	2016	DATE
taxlaw-12713	226	3	less than $500,000	MONEY
taxlaw-12713	226	4	irs	ORG
taxlaw-12713	227	1	2016	CARDINAL
taxlaw-12713	227	2	over 35%	PERCENT
taxlaw-12713	227	3	over 17%	PERCENT
taxlaw-12713	227	4	about 10%	PERCENT
taxlaw-12713	228	1	about 2%	PERCENT
taxlaw-12713	228	2	over $1 trillion	MONEY
taxlaw-12713	228	3	2016	DATE
taxlaw-12713	228	4	about half	CARDINAL
taxlaw-12713	228	5	about $226 billion	MONEY
taxlaw-12713	228	6	about $243	MONEY
taxlaw-12713	228	7	around $40 billion	MONEY
taxlaw-12713	228	8	approximately $400 billion	MONEY
taxlaw-12713	229	1	almost a third	CARDINAL
taxlaw-12713	229	2	42	CARDINAL
taxlaw-12713	230	1	2022	CARDINAL
taxlaw-12713	230	2	30	CARDINAL
taxlaw-12713	230	3	2022	CARDINAL
taxlaw-12713	231	1	2022	CARDINAL
taxlaw-12713	232	1	44	CARDINAL
taxlaw-12713	233	1	2002	DATE
taxlaw-12713	233	2	30	CARDINAL
taxlaw-12713	233	3	2002	DATE
taxlaw-12713	234	1	46 2022	CARDINAL
taxlaw-12713	234	2	43	CARDINAL
taxlaw-12713	234	3	28 tbl.12	MONEY
taxlaw-12713	234	4	47	CARDINAL
taxlaw-12713	234	5	2002	DATE
taxlaw-12713	234	6	29	CARDINAL
taxlaw-12713	234	7	2002	DATE
taxlaw-12713	235	1	48 2022	CARDINAL
taxlaw-12713	235	2	43	CARDINAL
taxlaw-12713	235	3	4	CARDINAL
taxlaw-12713	235	4	2012	DATE
taxlaw-12713	235	5	4	CARDINAL
taxlaw-12713	235	6	2012	DATE
taxlaw-12713	236	1	2012	DATE
taxlaw-12713	237	1	49	CARDINAL
taxlaw-12713	237	2	2012	DATE
taxlaw-12713	237	3	48	DATE
taxlaw-12713	237	4	7	CARDINAL
taxlaw-12713	238	1	50	CARDINAL
taxlaw-12713	238	2	irs	ORG
taxlaw-12713	239	1	churches	ORG
taxlaw-12713	240	1	6033(a)(3)(a)(i	CARDINAL
taxlaw-12713	240	2	annual	DATE
taxlaw-12713	240	3	50,000	MONEY
taxlaw-12713	241	1	2022	CARDINAL
taxlaw-12713	241	2	43	CARDINAL
taxlaw-12713	241	3	7	CARDINAL
taxlaw-12713	241	4	annual	DATE
taxlaw-12713	241	5	990-n	PRODUCT
taxlaw-12713	241	6	annual	DATE
taxlaw-12713	242	1	51	CARDINAL
taxlaw-12713	242	2	41	CARDINAL
taxlaw-12713	243	1	52	CARDINAL
taxlaw-12713	247	1	56	CARDINAL
taxlaw-12713	247	2	41	CARDINAL
taxlaw-12713	248	1	57	CARDINAL
taxlaw-12713	249	1	140	CARDINAL
taxlaw-12713	250	1	15:2	CARDINAL
taxlaw-12713	251	1	about 13%	PERCENT
taxlaw-12713	251	2	about 12%	PERCENT
taxlaw-12713	251	3	a little under 10%.58	DATE
taxlaw-12713	251	4	about a third	CARDINAL
taxlaw-12713	252	1	marion fremont-smith	ORG
taxlaw-12713	252	2	american	NORP
taxlaw-12713	260	1	two	CARDINAL
taxlaw-12713	260	2	two	CARDINAL
taxlaw-12713	262	1	two	CARDINAL
taxlaw-12713	267	1	60	CARDINAL
taxlaw-12713	267	2	marion r. fremont-smith	PERSON
taxlaw-12713	267	3	19 (2008	DATE
taxlaw-12713	268	1	61	CARDINAL
taxlaw-12713	268	2	the american hospital association	ORG
taxlaw-12713	273	1	the american association of colleges	ORG
taxlaw-12713	273	2	aac&u	PERSON
taxlaw-12713	274	1	univ	NORP
taxlaw-12713	274	2	ala	GPE
taxlaw-12713	274	3	libr	PERSON
taxlaw-12713	275	1	aac&u	PERSON
taxlaw-12713	275	2	more than 1,350	CARDINAL
taxlaw-12713	276	1	62	CARDINAL
taxlaw-12713	276	2	geoffrey a. manne	PERSON
taxlaw-12713	276	3	1999	DATE
taxlaw-12713	277	1	l. rev	PERSON
taxlaw-12713	277	2	227	CARDINAL
taxlaw-12713	277	3	227	CARDINAL
taxlaw-12713	277	4	237	CARDINAL
taxlaw-12713	277	5	1999	DATE
taxlaw-12713	278	1	2024	CARDINAL
taxlaw-12713	278	2	141	CARDINAL
taxlaw-12713	281	1	today	DATE
taxlaw-12713	281	2	1	CARDINAL
taxlaw-12713	281	3	2	CARDINAL
taxlaw-12713	281	4	3	CARDINAL
taxlaw-12713	281	5	4	CARDINAL
taxlaw-12713	282	1	1	CARDINAL
taxlaw-12713	282	2	2	CARDINAL
taxlaw-12713	283	1	1	CARDINAL
taxlaw-12713	284	1	today	DATE
taxlaw-12713	285	1	english	LANGUAGE
taxlaw-12713	285	2	1601.69	CARDINAL
taxlaw-12713	285	3	two	CARDINAL
taxlaw-12713	285	4	1	CARDINAL
taxlaw-12713	285	5	2	CARDINAL
taxlaw-12713	285	6	63	CARDINAL
taxlaw-12713	285	7	fremont	GPE
taxlaw-12713	285	8	supra	PERSON
taxlaw-12713	285	9	60	CARDINAL
taxlaw-12713	285	10	301	CARDINAL
taxlaw-12713	285	11	64	CARDINAL
taxlaw-12713	285	12	second	ORDINAL
taxlaw-12713	286	1	391	CARDINAL
taxlaw-12713	286	2	l. inst	PERSON
taxlaw-12713	286	3	1959	DATE
taxlaw-12713	286	4	garry jenkins	PERSON
taxlaw-12713	286	5	41	CARDINAL
taxlaw-12713	286	6	ga	ORG
taxlaw-12713	286	7	l. rev	PERSON
taxlaw-12713	286	8	1113	DATE
taxlaw-12713	286	9	1128	DATE
taxlaw-12713	286	10	2007	DATE
taxlaw-12713	286	11	ronald chester	PERSON
taxlaw-12713	287	1	40	CARDINAL
taxlaw-12713	287	2	l. rev	PERSON
taxlaw-12713	287	3	447	CARDINAL
taxlaw-12713	287	4	449	CARDINAL
taxlaw-12713	287	5	2006	DATE
taxlaw-12713	287	6	robert carlson & caitlin calder	ORG
taxlaw-12713	287	7	215	CARDINAL
taxlaw-12713	287	8	emily myers ed.	PERSON
taxlaw-12713	287	9	4th	ORDINAL
taxlaw-12713	287	10	2018	DATE
taxlaw-12713	287	11	evelyn brody	PERSON
taxlaw-12713	288	1	79	CARDINAL
taxlaw-12713	289	1	937	CARDINAL
taxlaw-12713	289	2	938	CARDINAL
taxlaw-12713	289	3	2004	DATE
taxlaw-12713	290	1	65	CARDINAL
taxlaw-12713	290	2	mary grace blasko et al.	PERSON
taxlaw-12713	290	3	28	CARDINAL
taxlaw-12713	290	4	l. rev	PERSON
taxlaw-12713	290	5	37	DATE
taxlaw-12713	290	6	44	DATE
taxlaw-12713	290	7	1993	DATE
taxlaw-12713	291	1	66	CARDINAL
taxlaw-12713	291	2	fremont	GPE
taxlaw-12713	291	3	supra	PERSON
taxlaw-12713	291	4	60	CARDINAL
taxlaw-12713	291	5	302	CARDINAL
taxlaw-12713	291	6	67	CARDINAL
taxlaw-12713	291	7	olivier zunz	PERSON
taxlaw-12713	291	8	america	GPE
taxlaw-12713	291	9	65–103	CARDINAL
taxlaw-12713	291	10	2012	DATE
taxlaw-12713	292	1	68	CARDINAL
taxlaw-12713	292	2	william r. baber et al	PERSON
taxlaw-12713	292	3	77	CARDINAL
taxlaw-12713	293	1	679	CARDINAL
taxlaw-12713	293	2	2002	DATE
taxlaw-12713	293	3	16	CARDINAL
taxlaw-12713	293	4	436–37	CARDINAL
taxlaw-12713	294	1	69	CARDINAL
taxlaw-12713	294	2	supra	PERSON
taxlaw-12713	294	3	30	CARDINAL
taxlaw-12713	294	4	45	CARDINAL
taxlaw-12713	294	5	43 eliz	PERSON
taxlaw-12713	295	1	ch	PERSON
taxlaw-12713	295	2	4	CARDINAL
taxlaw-12713	295	3	5	CARDINAL
taxlaw-12713	295	4	austin w. scott & mark l. ascher	PERSON
taxlaw-12713	295	5	scott & ascher	ORG
taxlaw-12713	295	6	5th	ORDINAL
taxlaw-12713	295	7	2009	DATE
taxlaw-12713	295	8	fremont	GPE
taxlaw-12713	295	9	supra	PERSON
taxlaw-12713	295	10	60	CARDINAL
taxlaw-12713	295	11	1601	DATE
taxlaw-12713	296	1	142	CARDINAL
taxlaw-12713	296	2	15:2	CARDINAL
taxlaw-12713	296	3	1597	CARDINAL
taxlaw-12713	296	4	poor.71	PERSON
taxlaw-12713	299	1	american	NORP
taxlaw-12713	299	2	colonies	ORG
taxlaw-12713	300	1	english	NORP
taxlaw-12713	300	2	english	LANGUAGE
taxlaw-12713	300	3	pennsylvania	GPE
taxlaw-12713	300	4	the united states	GPE
taxlaw-12713	300	5	the supreme court	ORG
taxlaw-12713	300	6	girard	PERSON
taxlaw-12713	300	7	pennsylvania	GPE
taxlaw-12713	300	8	bequests.78	ORG
taxlaw-12713	300	9	american	NORP
taxlaw-12713	300	10	colonies	ORG
taxlaw-12713	300	11	the united states	GPE
taxlaw-12713	302	1	europe	LOC
taxlaw-12713	302	2	u.s.	GPE
taxlaw-12713	302	3	the sixteenth and seventeenth	DATE
taxlaw-12713	302	4	the united states	GPE
taxlaw-12713	302	5	operations.83	PERSON
taxlaw-12713	302	6	70	CARDINAL
taxlaw-12713	302	7	john p. persons et al.	PERSON
taxlaw-12713	302	8	section 501(c)(3	LAW
taxlaw-12713	302	9	4	CARDINAL
taxlaw-12713	302	10	1909, 1913	DATE
taxlaw-12713	302	11	1977	DATE
taxlaw-12713	303	1	71	CARDINAL
taxlaw-12713	305	1	73	CARDINAL
taxlaw-12713	305	2	fremont	GPE
taxlaw-12713	305	3	supra	PERSON
taxlaw-12713	305	4	60	CARDINAL
taxlaw-12713	305	5	19	CARDINAL
taxlaw-12713	305	6	74	CARDINAL
taxlaw-12713	305	7	67	CARDINAL
taxlaw-12713	305	8	76–103	CARDINAL
taxlaw-12713	306	1	75	CARDINAL
taxlaw-12713	308	1	76	CARDINAL
taxlaw-12713	308	2	peter d. hall	PERSON
taxlaw-12713	308	3	16	CARDINAL
taxlaw-12713	308	4	1992	DATE
taxlaw-12713	310	1	31	DATE
taxlaw-12713	312	1	79	CARDINAL
taxlaw-12713	313	1	philip t. hackney	PERSON
taxlaw-12713	313	2	33	CARDINAL
taxlaw-12713	314	1	114	CARDINAL
taxlaw-12713	314	2	2013	DATE
taxlaw-12713	315	1	80	CARDINAL
taxlaw-12713	316	1	115	CARDINAL
taxlaw-12713	317	1	81	CARDINAL
taxlaw-12713	318	1	115–16	DATE
taxlaw-12713	319	1	82	CARDINAL
taxlaw-12713	319	2	handlin & mary f. handlin	ORG
taxlaw-12713	319	3	the american business corporation	ORG
taxlaw-12713	319	4	5	CARDINAL
taxlaw-12713	319	5	j. econ	PERSON
taxlaw-12713	320	1	hist	PERSON
taxlaw-12713	321	1	1,	PERCENT
taxlaw-12713	321	2	19	DATE
taxlaw-12713	322	1	83	CARDINAL
taxlaw-12713	322	2	hackney	ORG
taxlaw-12713	322	3	supra	PERSON
taxlaw-12713	322	4	79	CARDINAL
taxlaw-12713	322	5	116	CARDINAL
taxlaw-12713	322	6	121	CARDINAL
taxlaw-12713	322	7	2024	CARDINAL
taxlaw-12713	322	8	143	CARDINAL
taxlaw-12713	325	1	today	DATE
taxlaw-12713	326	1	2	CARDINAL
taxlaw-12713	326	2	today	DATE
taxlaw-12713	329	1	two	CARDINAL
taxlaw-12713	331	1	as late as 1960	DATE
taxlaw-12713	332	1	justice cardozo	PERSON
taxlaw-12713	336	1	84	CARDINAL
taxlaw-12713	336	2	fremont	GPE
taxlaw-12713	336	3	supra	PERSON
taxlaw-12713	336	4	60	CARDINAL
taxlaw-12713	336	5	51	CARDINAL
taxlaw-12713	336	6	85	CARDINAL
taxlaw-12713	336	7	64	CARDINAL
taxlaw-12713	337	1	86	CARDINAL
taxlaw-12713	337	2	supra	PERSON
taxlaw-12713	337	3	30	CARDINAL
taxlaw-12713	337	4	45	CARDINAL
taxlaw-12713	337	5	87	CARDINAL
taxlaw-12713	337	6	16	CARDINAL
taxlaw-12713	337	7	435	CARDINAL
taxlaw-12713	337	8	88	CARDINAL
taxlaw-12713	337	9	george g. bogert et al	PERSON
taxlaw-12713	337	10	394	CARDINAL
taxlaw-12713	337	11	89	CARDINAL
taxlaw-12713	337	12	meinhard v. salmon	PERSON
taxlaw-12713	337	13	249	CARDINAL
taxlaw-12713	337	14	458	CARDINAL
taxlaw-12713	337	15	464	CARDINAL
taxlaw-12713	337	16	1928	DATE
taxlaw-12713	338	1	90	CARDINAL
taxlaw-12713	338	2	nonprofit corp.	ORG
taxlaw-12713	338	3	8.30	CARDINAL
taxlaw-12713	339	1	3rd	ORDINAL
taxlaw-12713	340	1	91	CARDINAL
taxlaw-12713	340	2	lucy webb hayes nat’l	PERSON
taxlaw-12713	341	1	deaconesses	ORG
taxlaw-12713	341	2	381	CARDINAL
taxlaw-12713	341	3	f. supp	PERSON
taxlaw-12713	341	4	1003	DATE
taxlaw-12713	341	5	1013	CARDINAL
taxlaw-12713	341	6	1974	DATE
taxlaw-12713	342	1	forty-three	CARDINAL
taxlaw-12713	342	2	8.30	CARDINAL
taxlaw-12713	343	1	fremont	GPE
taxlaw-12713	343	2	supra	PERSON
taxlaw-12713	343	3	60	CARDINAL
taxlaw-12713	343	4	208	CARDINAL
taxlaw-12713	344	1	144	CARDINAL
taxlaw-12713	344	2	columbia	ORG
taxlaw-12713	345	1	15:2	CARDINAL
taxlaw-12713	346	1	second	ORDINAL
taxlaw-12713	352	1	noncharitable	ORG
taxlaw-12713	353	1	trust.96	NORP
taxlaw-12713	355	1	corporation.99	GPE
taxlaw-12713	355	2	today	DATE
taxlaw-12713	357	1	settlor.101	GPE
taxlaw-12713	359	1	george g. bogert et al	PERSON
taxlaw-12713	359	2	88	CARDINAL
taxlaw-12713	359	3	369	CARDINAL
taxlaw-12713	360	1	93	CARDINAL
taxlaw-12713	360	2	supra	PERSON
taxlaw-12713	360	3	30	CARDINAL
taxlaw-12713	360	4	137	CARDINAL
taxlaw-12713	361	1	94	CARDINAL
taxlaw-12713	361	2	george pepperdine	PERSON
taxlaw-12713	362	1	pepperdine	PERSON
taxlaw-12713	362	2	126	CARDINAL
taxlaw-12713	364	1	2d 154	DATE
taxlaw-12713	364	2	1954	DATE
taxlaw-12713	365	1	95	CARDINAL
taxlaw-12713	365	2	supra	PERSON
taxlaw-12713	365	3	30	CARDINAL
taxlaw-12713	365	4	127	CARDINAL
taxlaw-12713	366	1	96	CARDINAL
taxlaw-12713	366	2	george g. bogert et al	PERSON
taxlaw-12713	366	3	88	CARDINAL
taxlaw-12713	366	4	369	CARDINAL
taxlaw-12713	366	5	97	CARDINAL
taxlaw-12713	366	6	third	ORDINAL
taxlaw-12713	367	1	l. inst	PERSON
taxlaw-12713	367	2	2023	CARDINAL
taxlaw-12713	368	1	98	CARDINAL
taxlaw-12713	368	2	nonprofit corp.	ORG
taxlaw-12713	368	3	§§	ORG
taxlaw-12713	368	4	8.31	CARDINAL
taxlaw-12713	368	5	8.33	CARDINAL
taxlaw-12713	368	6	8.60	CARDINAL
taxlaw-12713	368	7	8.70	CARDINAL
taxlaw-12713	369	1	3rd	ORDINAL
taxlaw-12713	370	1	99	CARDINAL
taxlaw-12713	371	1	64	CARDINAL
taxlaw-12713	371	2	960	CARDINAL
taxlaw-12713	372	1	101	CARDINAL
taxlaw-12713	372	2	scott & ascher	ORG
taxlaw-12713	372	3	supra	PERSON
taxlaw-12713	372	4	69	CARDINAL
taxlaw-12713	372	5	2.2.4	CARDINAL
taxlaw-12713	372	6	2024	CARDINAL
taxlaw-12713	372	7	145	CARDINAL
taxlaw-12713	372	8	world war ii	EVENT
taxlaw-12713	373	1	the supreme court	ORG
taxlaw-12713	373	2	first	ORDINAL
taxlaw-12713	373	3	more than one	CARDINAL
taxlaw-12713	376	1	first	ORDINAL
taxlaw-12713	378	1	3	CARDINAL
taxlaw-12713	379	1	california	GPE
taxlaw-12713	379	2	massachusetts	GPE
taxlaw-12713	379	3	new york	GPE
taxlaw-12713	379	4	one	CARDINAL
taxlaw-12713	379	5	102	CARDINAL
taxlaw-12713	380	1	supra	PERSON
taxlaw-12713	380	2	30	CARDINAL
taxlaw-12713	380	3	219–20	CARDINAL
taxlaw-12713	381	1	103	CARDINAL
taxlaw-12713	381	2	lloyd h. mayer	ORG
taxlaw-12713	381	3	97	CARDINAL
taxlaw-12713	382	1	1375	CARDINAL
taxlaw-12713	382	2	1402	DATE
taxlaw-12713	382	3	2022	CARDINAL
taxlaw-12713	383	1	104	CARDINAL
taxlaw-12713	383	2	supra	PERSON
taxlaw-12713	383	3	60	CARDINAL
taxlaw-12713	383	4	370	CARDINAL
taxlaw-12713	384	1	105	CARDINAL
taxlaw-12713	384	2	supra	PERSON
taxlaw-12713	384	3	103	CARDINAL
taxlaw-12713	384	4	1403	CARDINAL
taxlaw-12713	384	5	susan gary	PERSON
taxlaw-12713	384	6	21	CARDINAL
taxlaw-12713	385	1	l. rev	PERSON
taxlaw-12713	385	2	593	CARDINAL
taxlaw-12713	385	3	621	CARDINAL
taxlaw-12713	385	4	1999	DATE
taxlaw-12713	386	1	106	CARDINAL
taxlaw-12713	386	2	fremont	GPE
taxlaw-12713	386	3	supra	PERSON
taxlaw-12713	386	4	60	CARDINAL
taxlaw-12713	386	5	370–72	CARDINAL
taxlaw-12713	387	1	107	CARDINAL
taxlaw-12713	388	1	108	CARDINAL
taxlaw-12713	388	2	katherine h. scott	PERSON
taxlaw-12713	388	3	u.s.	GPE
taxlaw-12713	388	4	sept. 10	DATE
taxlaw-12713	388	5	2021	DATE
taxlaw-12713	389	1	109	CARDINAL
taxlaw-12713	389	2	supra	PERSON
taxlaw-12713	389	3	64	CARDINAL
taxlaw-12713	389	4	1113	DATE
taxlaw-12713	389	5	mary g. blasko et al.	PERSON
taxlaw-12713	389	6	supra	PERSON
taxlaw-12713	389	7	65	CARDINAL
taxlaw-12713	389	8	48	DATE
taxlaw-12713	389	9	16	CARDINAL
taxlaw-12713	389	10	437	CARDINAL
taxlaw-12713	389	11	1960	DATE
taxlaw-12713	390	1	110 jenkins	PERSON
taxlaw-12713	390	2	supra	PERSON
taxlaw-12713	390	3	64	CARDINAL
taxlaw-12713	390	4	1128	DATE
taxlaw-12713	391	1	111	CARDINAL
taxlaw-12713	391	2	fremont	GPE
taxlaw-12713	391	3	supra	PERSON
taxlaw-12713	391	4	60	CARDINAL
taxlaw-12713	391	5	2	CARDINAL
taxlaw-12713	391	6	146	CARDINAL
taxlaw-12713	391	7	15:2	CARDINAL
taxlaw-12713	395	1	lynn helge	PERSON
taxlaw-12713	397	1	112	CARDINAL
taxlaw-12713	397	2	chester	GPE
taxlaw-12713	397	3	64	CARDINAL
taxlaw-12713	397	4	452–53	DATE
taxlaw-12713	398	1	113	CARDINAL
taxlaw-12713	398	2	64	CARDINAL
taxlaw-12713	398	3	947–48	CARDINAL
taxlaw-12713	399	1	114	CARDINAL
taxlaw-12713	400	1	948–49	CARDINAL
taxlaw-12713	401	1	115	CARDINAL
taxlaw-12713	401	2	supra	PERSON
taxlaw-12713	401	3	105	CARDINAL
taxlaw-12713	401	4	603–04	CARDINAL
taxlaw-12713	401	5	116	CARDINAL
taxlaw-12713	402	1	616	CARDINAL
taxlaw-12713	402	2	117	CARDINAL
taxlaw-12713	402	3	second	ORDINAL
taxlaw-12713	403	1	391 cmt	QUANTITY
taxlaw-12713	405	1	l. inst	PERSON
taxlaw-12713	405	2	1959	DATE
taxlaw-12713	406	1	118 helge	QUANTITY
taxlaw-12713	406	2	1	CARDINAL
taxlaw-12713	406	3	42	DATE
taxlaw-12713	407	1	119	CARDINAL
taxlaw-12713	407	2	16	CARDINAL
taxlaw-12713	407	3	445–47	DATE
taxlaw-12713	408	1	120	CARDINAL
taxlaw-12713	409	1	446	CARDINAL
taxlaw-12713	409	2	fremont	GPE
taxlaw-12713	409	3	supra	PERSON
taxlaw-12713	409	4	60	CARDINAL
taxlaw-12713	409	5	338	CARDINAL
taxlaw-12713	409	6	121	CARDINAL
taxlaw-12713	409	7	16	CARDINAL
taxlaw-12713	409	8	445–47	DATE
taxlaw-12713	410	1	122	CARDINAL
taxlaw-12713	410	2	edward c. halbach, jr.	PERSON
taxlaw-12713	410	3	1984	DATE
taxlaw-12713	410	4	62	CARDINAL
taxlaw-12713	410	5	miami l. rev	PERSON
taxlaw-12713	410	6	713	CARDINAL
taxlaw-12713	410	7	725	CARDINAL
taxlaw-12713	410	8	2007	DATE
taxlaw-12713	412	1	2005	DATE
taxlaw-12713	412	2	7c	CARDINAL
taxlaw-12713	413	1	486	CARDINAL
taxlaw-12713	413	2	2006	DATE
taxlaw-12713	414	1	123 helge	QUANTITY
taxlaw-12713	414	2	1	CARDINAL
taxlaw-12713	414	3	45	CARDINAL
taxlaw-12713	414	4	124	CARDINAL
taxlaw-12713	414	5	gary	PERSON
taxlaw-12713	414	6	supra	PERSON
taxlaw-12713	414	7	105	CARDINAL
taxlaw-12713	414	8	625	CARDINAL
taxlaw-12713	415	1	125	CARDINAL
taxlaw-12713	415	2	16	CARDINAL
taxlaw-12713	415	3	445	CARDINAL
taxlaw-12713	416	1	2024	CARDINAL
taxlaw-12713	416	2	147	CARDINAL
taxlaw-12713	417	1	california	GPE
taxlaw-12713	418	1	california	GPE
taxlaw-12713	422	1	irs	ORG
taxlaw-12713	422	2	congress	ORG
taxlaw-12713	422	3	1913	DATE
taxlaw-12713	423	1	one	CARDINAL
taxlaw-12713	423	2	congress	ORG
taxlaw-12713	424	1	irs	ORG
taxlaw-12713	424	2	irs	ORG
taxlaw-12713	425	1	irs	ORG
taxlaw-12713	425	2	1969	DATE
taxlaw-12713	425	3	congress	ORG
taxlaw-12713	425	4	congress	ORG
taxlaw-12713	425	5	irs	ORG
taxlaw-12713	425	6	treasury	ORG
taxlaw-12713	426	1	section 501(c)(3	LAW
taxlaw-12713	426	2	irs	ORG
taxlaw-12713	426	3	congress	ORG
taxlaw-12713	426	4	irs	ORG
taxlaw-12713	426	5	126 helge	QUANTITY
taxlaw-12713	426	6	1	CARDINAL
taxlaw-12713	426	7	47	DATE
taxlaw-12713	427	1	127	CARDINAL
taxlaw-12713	427	2	1913	DATE
taxlaw-12713	427	3	16	CARDINAL
taxlaw-12713	427	4	38	CARDINAL
taxlaw-12713	428	1	114	CARDINAL
taxlaw-12713	428	2	172	CARDINAL
taxlaw-12713	429	1	1909	DATE
taxlaw-12713	430	1	1909	DATE
taxlaw-12713	430	2	6	CARDINAL
taxlaw-12713	430	3	36	CARDINAL
taxlaw-12713	431	1	11	CARDINAL
taxlaw-12713	431	2	113	CARDINAL
taxlaw-12713	432	1	congress	ORG
taxlaw-12713	433	1	128	CARDINAL
taxlaw-12713	433	2	76	DATE
taxlaw-12713	433	3	13	DATE
taxlaw-12713	433	4	only 12,500	CARDINAL
taxlaw-12713	433	5	1940	DATE
taxlaw-12713	433	6	1992	DATE
taxlaw-12713	433	7	the 1960s	DATE
taxlaw-12713	434	1	129	CARDINAL
taxlaw-12713	434	2	1913	DATE
taxlaw-12713	434	3	16	CARDINAL
taxlaw-12713	434	4	38	CARDINAL
taxlaw-12713	435	1	114	CARDINAL
taxlaw-12713	435	2	172	CARDINAL
taxlaw-12713	436	1	congress	ORG
taxlaw-12713	436	2	the civil war	EVENT
taxlaw-12713	436	3	the 1890s	DATE
taxlaw-12713	437	1	hackney	ORG
taxlaw-12713	437	2	supra	PERSON
taxlaw-12713	437	3	79	CARDINAL
taxlaw-12713	437	4	117–20	CARDINAL
taxlaw-12713	437	5	130 i.r.c	QUANTITY
taxlaw-12713	438	1	508	CARDINAL
taxlaw-12713	439	1	irs	ORG
taxlaw-12713	439	2	irs	ORG
taxlaw-12713	440	1	16	CARDINAL
taxlaw-12713	440	2	442	CARDINAL
taxlaw-12713	440	3	148	CARDINAL
taxlaw-12713	440	4	columbia	ORG
taxlaw-12713	441	1	15:2	CARDINAL
taxlaw-12713	442	1	4958	DATE
taxlaw-12713	442	2	congress	ORG
taxlaw-12713	442	3	congress	ORG
taxlaw-12713	442	4	irs	ORG
taxlaw-12713	442	5	irs	ORG
taxlaw-12713	444	1	1	CARDINAL
taxlaw-12713	444	2	first	ORDINAL
taxlaw-12713	445	1	section 501(c)(3	LAW
taxlaw-12713	445	2	irs	ORG
taxlaw-12713	446	1	united states	GPE
taxlaw-12713	446	2	today	DATE
taxlaw-12713	446	3	irs	ORG
taxlaw-12713	446	4	section 501(c)(3	LAW
taxlaw-12713	447	1	congress	ORG
taxlaw-12713	448	1	the supreme court	ORG
taxlaw-12713	449	1	131	CARDINAL
taxlaw-12713	450	1	4958	DATE
taxlaw-12713	451	1	132	CARDINAL
taxlaw-12713	452	1	4966	DATE
taxlaw-12713	453	1	133	CARDINAL
taxlaw-12713	454	1	6033	DATE
taxlaw-12713	455	1	134	CARDINAL
taxlaw-12713	457	1	135	CARDINAL
taxlaw-12713	457	2	bob jones univ	PERSON
taxlaw-12713	458	1	v. united states	GPE
taxlaw-12713	458	2	461	CARDINAL
taxlaw-12713	458	3	574	CARDINAL
taxlaw-12713	458	4	588	CARDINAL
taxlaw-12713	458	5	1983	DATE
taxlaw-12713	458	6	congress	ORG
taxlaw-12713	462	1	136	CARDINAL
taxlaw-12713	463	1	69-545	CARDINAL
taxlaw-12713	463	2	1969-2	DATE
taxlaw-12713	463	3	117	CARDINAL
taxlaw-12713	463	4	second	ORDINAL
taxlaw-12713	464	1	368	CARDINAL
taxlaw-12713	464	2	372	CARDINAL
taxlaw-12713	464	3	l. inst	PERSON
taxlaw-12713	464	4	1959	DATE
taxlaw-12713	464	5	scott	ORG
taxlaw-12713	464	6	3rd	ORDINAL
taxlaw-12713	464	7	1967	DATE
taxlaw-12713	464	8	§§ 368	ORG
taxlaw-12713	464	9	372	CARDINAL
taxlaw-12713	465	1	137	CARDINAL
taxlaw-12713	467	1	2017	CARDINAL
taxlaw-12713	469	1	71	CARDINAL
taxlaw-12713	469	2	447	CARDINAL
taxlaw-12713	469	3	1971-2	DATE
taxlaw-12713	469	4	230	CARDINAL
taxlaw-12713	469	5	230	CARDINAL
taxlaw-12713	471	1	1.501(c)(3)-1(d)(3	CARDINAL
taxlaw-12713	471	2	2017	CARDINAL
taxlaw-12713	472	1	138	CARDINAL
taxlaw-12713	474	1	76	CARDINAL
taxlaw-12713	474	2	1976-1	DATE
taxlaw-12713	474	3	152	CARDINAL
taxlaw-12713	474	4	139	CARDINAL
taxlaw-12713	476	1	bruce japsen	PERSON
taxlaw-12713	476	2	ny times	ORG
taxlaw-12713	476	3	sep. 10, 2011	DATE
taxlaw-12713	476	4	3qer-x8qa	DATE
taxlaw-12713	478	1	140	CARDINAL
taxlaw-12713	480	1	2024	CARDINAL
taxlaw-12713	480	2	149	CARDINAL
taxlaw-12713	482	1	two	CARDINAL
taxlaw-12713	483	1	treasury	ORG
taxlaw-12713	484	1	congress	ORG
taxlaw-12713	484	2	one	CARDINAL
taxlaw-12713	484	3	irs	ORG
taxlaw-12713	486	1	one penny	MONEY
taxlaw-12713	489	1	irs	ORG
taxlaw-12713	492	1	schwarz	DATE
taxlaw-12713	492	2	mayer	PERSON
taxlaw-12713	493	1	141	CARDINAL
taxlaw-12713	495	1	d.c.	GPE
taxlaw-12713	496	1	v. united states	GPE
taxlaw-12713	497	1	326	CARDINAL
taxlaw-12713	497	2	u.s.	GPE
taxlaw-12713	497	3	279	CARDINAL
taxlaw-12713	497	4	283	CARDINAL
taxlaw-12713	498	1	142	CARDINAL
taxlaw-12713	500	1	1.501(c)(3)-1(c)(1	ORG
taxlaw-12713	501	1	143	CARDINAL
taxlaw-12713	504	1	145	CARDINAL
taxlaw-12713	506	1	1.501(c)(3)-1(c)(2	CARDINAL
taxlaw-12713	507	1	146	CARDINAL
taxlaw-12713	510	1	147	CARDINAL
taxlaw-12713	510	2	church of scientology	ORG
taxlaw-12713	510	3	v. united states	PERSON
taxlaw-12713	510	4	412 f.2d 1197	CARDINAL
taxlaw-12713	510	5	1200	DATE
taxlaw-12713	510	6	1969	DATE
taxlaw-12713	512	1	comm’r	CARDINAL
taxlaw-12713	512	2	670	CARDINAL
taxlaw-12713	512	3	104	CARDINAL
taxlaw-12713	512	4	105	CARDINAL
taxlaw-12713	512	5	9th	ORDINAL
taxlaw-12713	512	6	1981	DATE
taxlaw-12713	514	1	148	CARDINAL
taxlaw-12713	514	2	cal	ORG
taxlaw-12713	516	1	823	CARDINAL
taxlaw-12713	516	2	1310	DATE
taxlaw-12713	516	3	1316	CARDINAL
taxlaw-12713	516	4	9th	ORDINAL
taxlaw-12713	516	5	1987	DATE
taxlaw-12713	517	1	149	CARDINAL
taxlaw-12713	517	2	supra	PERSON
taxlaw-12713	517	3	30	CARDINAL
taxlaw-12713	517	4	430	CARDINAL
taxlaw-12713	518	1	john d. colombo	PERSON
taxlaw-12713	518	2	58	CARDINAL
taxlaw-12713	518	3	fla	GPE
taxlaw-12713	519	1	l. rev	PERSON
taxlaw-12713	519	2	1063	CARDINAL
taxlaw-12713	519	3	2006	DATE
taxlaw-12713	520	1	150	CARDINAL
taxlaw-12713	522	1	1.501(c)(3)-1(d)(1)(ii	CARDINAL
taxlaw-12713	523	1	150	CARDINAL
taxlaw-12713	523	2	columbia	ORG
taxlaw-12713	524	1	15:2	CARDINAL
taxlaw-12713	524	2	irs	ORG
taxlaw-12713	525	1	69	CARDINAL
taxlaw-12713	525	2	today	DATE
taxlaw-12713	525	3	american campaign academy	ORG
taxlaw-12713	525	4	irs	ORG
taxlaw-12713	525	5	gop	ORG
taxlaw-12713	525	6	republican	NORP
taxlaw-12713	527	1	goldsboro	GPE
taxlaw-12713	527	2	u.s.	GPE
taxlaw-12713	527	3	bsw group, inc.	ORG
taxlaw-12713	527	4	irs	ORG
taxlaw-12713	533	1	1950s	DATE
taxlaw-12713	533	2	congress	ORG
taxlaw-12713	533	3	section 501(c)(3	LAW
taxlaw-12713	534	1	johnson	PERSON
taxlaw-12713	534	2	lyndon b. 151	PERSON
taxlaw-12713	534	3	ginsberg	PERSON
taxlaw-12713	534	4	46	CARDINAL
taxlaw-12713	535	1	47	DATE
taxlaw-12713	536	1	152	CARDINAL
taxlaw-12713	537	1	gen.	PERSON
taxlaw-12713	539	1	39,682	CARDINAL
taxlaw-12713	539	2	sep. 14, 1987	DATE
taxlaw-12713	540	1	153	CARDINAL
taxlaw-12713	541	1	comm’r	CARDINAL
taxlaw-12713	541	2	92	CARDINAL
taxlaw-12713	541	3	1053	CARDINAL
taxlaw-12713	541	4	1989	DATE
taxlaw-12713	542	1	154	CARDINAL
taxlaw-12713	542	2	149	CARDINAL
taxlaw-12713	542	3	irs	ORG
taxlaw-12713	543	1	155	CARDINAL
taxlaw-12713	543	2	w. marshall sanders	PERSON
taxlaw-12713	543	3	16	CARDINAL
taxlaw-12713	543	4	209	CARDINAL
taxlaw-12713	543	5	209	CARDINAL
taxlaw-12713	543	6	2005	DATE
taxlaw-12713	543	7	goldsboro art league	ORG
taxlaw-12713	543	8	75	CARDINAL
taxlaw-12713	543	9	337	CARDINAL
taxlaw-12713	543	10	1980	DATE
taxlaw-12713	544	1	156	CARDINAL
taxlaw-12713	544	2	goldsboro art league	ORG
taxlaw-12713	544	3	75	CARDINAL
taxlaw-12713	545	1	344	CARDINAL
taxlaw-12713	546	1	157	CARDINAL
taxlaw-12713	546	2	bsw grp.	PERSON
taxlaw-12713	547	1	70	CARDINAL
taxlaw-12713	547	2	352	CARDINAL
taxlaw-12713	547	3	358	CARDINAL
taxlaw-12713	547	4	1978	DATE
taxlaw-12713	548	1	158	CARDINAL
taxlaw-12713	548	2	laura b. chisholm	PERSON
taxlaw-12713	548	3	58	CARDINAL
taxlaw-12713	549	1	l. rev	PERSON
taxlaw-12713	549	2	308	CARDINAL
taxlaw-12713	549	3	314–15	CARDINAL
taxlaw-12713	549	4	1990	DATE
taxlaw-12713	549	5	jane h. mavity & paul n. ylvisaker	ORG
taxlaw-12713	549	6	2	CARDINAL
taxlaw-12713	549	7	795	CARDINAL
taxlaw-12713	549	8	1977	DATE
taxlaw-12713	550	1	159	CARDINAL
taxlaw-12713	550	2	1954	DATE
taxlaw-12713	552	1	83-591	CARDINAL
taxlaw-12713	552	2	68a	CARDINAL
taxlaw-12713	553	1	1	CARDINAL
taxlaw-12713	553	2	163	CARDINAL
taxlaw-12713	554	1	2024	CARDINAL
taxlaw-12713	554	2	151	CARDINAL
taxlaw-12713	554	3	johnson	PERSON
taxlaw-12713	555	1	sunday	DATE
taxlaw-12713	555	2	first	ORDINAL
taxlaw-12713	555	3	johnson	PERSON
taxlaw-12713	556	1	congress	ORG
taxlaw-12713	556	2	congress	ORG
taxlaw-12713	561	1	1930	DATE
taxlaw-12713	561	2	slee	PERSON
taxlaw-12713	561	3	american	NORP
taxlaw-12713	562	1	section 501(h	LAW
taxlaw-12713	563	1	as much as twenty percent	PERCENT
taxlaw-12713	563	2	the supreme court	ORG
taxlaw-12713	563	3	regan v. taxation	GPE
taxlaw-12713	563	4	irs	ORG
taxlaw-12713	563	5	160	CARDINAL
taxlaw-12713	563	6	eugene scott	PERSON
taxlaw-12713	563	7	irs	ORG
taxlaw-12713	563	8	cnn	ORG
taxlaw-12713	563	9	oct. 1	DATE
taxlaw-12713	563	10	2016	DATE
taxlaw-12713	564	1	benjamin m. leff	PERSON
taxlaw-12713	564	2	johnson	PERSON
taxlaw-12713	564	3	6	CARDINAL
taxlaw-12713	565	1	j.l. & pub	ORG
taxlaw-12713	567	1	115	CARDINAL
taxlaw-12713	567	2	119	CARDINAL
taxlaw-12713	567	3	2020	DATE
taxlaw-12713	567	4	samuel d. brunson	PERSON
taxlaw-12713	567	5	irs	ORG
taxlaw-12713	568	1	87	CARDINAL
taxlaw-12713	569	1	l. rev	PERSON
taxlaw-12713	569	2	143	CARDINAL
taxlaw-12713	569	3	145	CARDINAL
taxlaw-12713	569	4	2016	CARDINAL
taxlaw-12713	570	1	161	CARDINAL
taxlaw-12713	570	2	211	CARDINAL
taxlaw-12713	570	3	137	CARDINAL
taxlaw-12713	570	4	143	CARDINAL
taxlaw-12713	570	5	d.c	GPE
taxlaw-12713	571	1	162 i.r.c	QUANTITY
taxlaw-12713	572	1	cammarano	PERSON
taxlaw-12713	572	2	358	CARDINAL
taxlaw-12713	572	3	s. 498	PERSON
taxlaw-12713	572	4	513	CARDINAL
taxlaw-12713	572	5	1959	DATE
taxlaw-12713	573	1	163	CARDINAL
taxlaw-12713	573	2	section 501(c)(19	LAW
taxlaw-12713	575	1	170	CARDINAL
taxlaw-12713	575	2	164	CARDINAL
taxlaw-12713	577	1	165	CARDINAL
taxlaw-12713	579	1	1.501(c)(3)-1(c)(3	CARDINAL
taxlaw-12713	580	1	166	CARDINAL
taxlaw-12713	580	2	42	CARDINAL
taxlaw-12713	580	3	184	CARDINAL
taxlaw-12713	580	4	2d	DATE
taxlaw-12713	580	5	1930	DATE
taxlaw-12713	581	1	167	CARDINAL
taxlaw-12713	583	1	168	CARDINAL
taxlaw-12713	583	2	461	CARDINAL
taxlaw-12713	583	3	540	CARDINAL
taxlaw-12713	583	4	1983	DATE
taxlaw-12713	584	1	169	CARDINAL
taxlaw-12713	585	1	71	CARDINAL
taxlaw-12713	585	2	447	CARDINAL
taxlaw-12713	585	3	bob jones univ	PERSON
taxlaw-12713	586	1	v. united states	GPE
taxlaw-12713	586	2	461	CARDINAL
taxlaw-12713	586	3	574	CARDINAL
taxlaw-12713	586	4	1983	DATE
taxlaw-12713	587	1	170	CARDINAL
taxlaw-12713	587	2	bob jones univ.	PERSON
taxlaw-12713	587	3	461	CARDINAL
taxlaw-12713	587	4	574	CARDINAL
taxlaw-12713	587	5	171	CARDINAL
taxlaw-12713	588	1	gen.	PERSON
taxlaw-12713	590	1	34,631	CARDINAL
taxlaw-12713	590	2	october 4, 1971	DATE
taxlaw-12713	591	1	152	CARDINAL
taxlaw-12713	591	2	columbia	ORG
taxlaw-12713	591	3	15:2	CARDINAL
taxlaw-12713	591	4	supreme court	ORG
taxlaw-12713	591	5	bob jones.172	PERSON
taxlaw-12713	591	6	irs	ORG
taxlaw-12713	591	7	irs	ORG
taxlaw-12713	592	1	irs	ORG
taxlaw-12713	592	2	first	ORDINAL
taxlaw-12713	592	3	1969	DATE
taxlaw-12713	592	4	congress	ORG
taxlaw-12713	592	5	years	DATE
taxlaw-12713	592	6	americans	NORP
taxlaw-12713	592	7	congress	ORG
taxlaw-12713	592	8	the tax reform act of	LAW
taxlaw-12713	592	9	1969	DATE
taxlaw-12713	592	10	one	CARDINAL
taxlaw-12713	592	11	one	CARDINAL
taxlaw-12713	592	12	family.177	NORP
taxlaw-12713	592	13	public.178	NORP
taxlaw-12713	592	14	congress	ORG
taxlaw-12713	592	15	congress	ORG
taxlaw-12713	592	16	about 5%	PERCENT
taxlaw-12713	592	17	jeopardizing investments181	PERSON
taxlaw-12713	592	18	one	CARDINAL
taxlaw-12713	592	19	2019	DATE
taxlaw-12713	592	20	172	CARDINAL
taxlaw-12713	592	21	173	CARDINAL
taxlaw-12713	592	22	jean wright & jay h. rotz	ORG
taxlaw-12713	593	1	cpe	ORG
taxlaw-12713	593	2	1994	DATE
taxlaw-12713	594	1	174	CARDINAL
taxlaw-12713	594	2	1969	DATE
taxlaw-12713	596	1	91-172	CARDINAL
taxlaw-12713	596	2	83	CARDINAL
taxlaw-12713	597	1	487	CARDINAL
taxlaw-12713	598	1	175	CARDINAL
taxlaw-12713	598	2	james fishman	PERSON
taxlaw-12713	598	3	fifty	CARDINAL
taxlaw-12713	598	4	17	CARDINAL
taxlaw-12713	598	5	pitt	PERSON
taxlaw-12713	599	1	247	CARDINAL
taxlaw-12713	599	2	2020	DATE
taxlaw-12713	600	1	176 i.r.c	QUANTITY
taxlaw-12713	601	1	509	CARDINAL
taxlaw-12713	601	2	1	CARDINAL
taxlaw-12713	601	3	301	CARDINAL
taxlaw-12713	601	4	1950s	DATE
taxlaw-12713	601	5	today	DATE
taxlaw-12713	601	6	4958	DATE
taxlaw-12713	601	7	today	DATE
taxlaw-12713	601	8	1950	DATE
taxlaw-12713	603	1	81-814	CARDINAL
taxlaw-12713	603	2	64	CARDINAL
taxlaw-12713	604	1	906	CARDINAL
taxlaw-12713	604	2	947	CARDINAL
taxlaw-12713	605	1	177	CARDINAL
taxlaw-12713	606	1	178	CARDINAL
taxlaw-12713	607	1	4941	DATE
taxlaw-12713	608	1	180	CARDINAL
taxlaw-12713	609	1	4942	DATE
taxlaw-12713	610	1	181	CARDINAL
taxlaw-12713	611	1	4944	DATE
taxlaw-12713	612	1	182	CARDINAL
taxlaw-12713	614	1	183	CARDINAL
taxlaw-12713	614	2	philip hackney	PERSON
taxlaw-12713	614	3	1969	DATE
taxlaw-12713	614	4	fifty years later	DATE
taxlaw-12713	614	5	17	CARDINAL
taxlaw-12713	614	6	pitt	PERSON
taxlaw-12713	615	1	235	CARDINAL
taxlaw-12713	615	2	2020	DATE
taxlaw-12713	616	1	2024	CARDINAL
taxlaw-12713	616	2	153	CARDINAL
taxlaw-12713	616	3	one	CARDINAL
taxlaw-12713	616	4	irs	ORG
taxlaw-12713	618	1	congress	ORG
taxlaw-12713	618	2	4958	DATE
taxlaw-12713	619	1	1996	DATE
taxlaw-12713	619	2	congress	ORG
taxlaw-12713	619	3	irs	ORG
taxlaw-12713	619	4	only one	CARDINAL
taxlaw-12713	619	5	irs	ORG
taxlaw-12713	620	1	twenty-five percent	PERCENT
taxlaw-12713	620	2	100,000	MONEY
taxlaw-12713	621	1	200,000	MONEY
taxlaw-12713	622	1	100,000	MONEY
taxlaw-12713	623	1	twenty-five percent	PERCENT
taxlaw-12713	624	1	200%	PERCENT
taxlaw-12713	624	2	184 i.r.c.	QUANTITY
taxlaw-12713	625	1	4941	DATE
taxlaw-12713	626	1	185	CARDINAL
taxlaw-12713	627	1	4958	DATE
taxlaw-12713	628	1	186	CARDINAL
taxlaw-12713	630	1	104-168	CARDINAL
taxlaw-12713	630	2	110	CARDINAL
taxlaw-12713	631	1	1452	CARDINAL
taxlaw-12713	631	2	1475	CARDINAL
taxlaw-12713	632	1	4958	DATE
taxlaw-12713	632	2	2000	DATE
taxlaw-12713	633	1	501(c)(4	CARDINAL
taxlaw-12713	634	1	187	CARDINAL
taxlaw-12713	636	1	ways & means	ORG
taxlaw-12713	636	2	103rd cong	ORG
taxlaw-12713	637	1	39	CARDINAL
taxlaw-12713	637	2	1993	DATE
taxlaw-12713	638	1	188	CARDINAL
taxlaw-12713	639	1	4958	DATE
taxlaw-12713	640	1	189	CARDINAL
taxlaw-12713	643	1	192 26	CARDINAL
taxlaw-12713	644	1	53.495-1	CARDINAL
taxlaw-12713	645	1	193	CARDINAL
taxlaw-12713	645	2	carly b. eisenberg & kevin outterson	PERSON
taxlaw-12713	646	1	5	CARDINAL
taxlaw-12713	646	2	j.	PERSON
taxlaw-12713	646	3	243	CARDINAL
taxlaw-12713	646	4	244	CARDINAL
taxlaw-12713	646	5	2012	DATE
taxlaw-12713	646	6	one	CARDINAL
taxlaw-12713	648	1	194	CARDINAL
taxlaw-12713	648	2	james j. fishman	PERSON
taxlaw-12713	648	3	13	CARDINAL
taxlaw-12713	648	4	pitt	PERSON
taxlaw-12713	649	1	1	CARDINAL
taxlaw-12713	649	2	2	CARDINAL
taxlaw-12713	649	3	irs	ORG
taxlaw-12713	649	4	congress	ORG
taxlaw-12713	650	1	154	CARDINAL
taxlaw-12713	650	2	15:2	CARDINAL
taxlaw-12713	650	3	delaware	GPE
taxlaw-12713	650	4	irs	ORG
taxlaw-12713	653	1	2000	DATE
taxlaw-12713	653	2	congress	ORG
taxlaw-12713	655	1	2005	DATE
taxlaw-12713	655	2	congress	ORG
taxlaw-12713	655	3	2006	DATE
taxlaw-12713	655	4	congress	ORG
taxlaw-12713	655	5	congress	ORG
taxlaw-12713	655	6	one	CARDINAL
taxlaw-12713	656	1	irs	ORG
taxlaw-12713	656	2	congress	ORG
taxlaw-12713	657	1	congress	ORG
taxlaw-12713	658	1	congress	ORG
taxlaw-12713	659	1	congress	ORG
taxlaw-12713	659	2	195	CARDINAL
taxlaw-12713	659	3	62	CARDINAL
taxlaw-12713	659	4	270	CARDINAL
taxlaw-12713	660	1	196	CARDINAL
taxlaw-12713	660	2	jill manny	PERSON
taxlaw-12713	661	1	76	CARDINAL
taxlaw-12713	661	2	fordham l. rev	PERSON
taxlaw-12713	661	3	735	CARDINAL
taxlaw-12713	661	4	736	CARDINAL
taxlaw-12713	661	5	2007	DATE
taxlaw-12713	662	1	197	CARDINAL
taxlaw-12713	662	2	carraci v. comm’r	PERSON
taxlaw-12713	662	3	456	CARDINAL
taxlaw-12713	662	4	444	CARDINAL
taxlaw-12713	662	5	5th	ORDINAL
taxlaw-12713	662	6	2006	DATE
taxlaw-12713	662	7	irs	ORG
taxlaw-12713	662	8	198	CARDINAL
taxlaw-12713	662	9	2005	DATE
taxlaw-12713	664	1	109	CARDINAL
taxlaw-12713	664	2	516	CARDINAL
taxlaw-12713	664	3	120	CARDINAL
taxlaw-12713	665	1	345	CARDINAL
taxlaw-12713	665	2	368	CARDINAL
taxlaw-12713	666	1	4965	DATE
taxlaw-12713	667	1	199	CARDINAL
taxlaw-12713	667	2	2006	DATE
taxlaw-12713	669	1	109-280	CARDINAL
taxlaw-12713	669	2	120	CARDINAL
taxlaw-12713	671	1	200	CARDINAL
taxlaw-12713	671	2	congress	ORG
taxlaw-12713	671	3	39	CARDINAL
taxlaw-12713	672	1	201	CARDINAL
taxlaw-12713	673	1	4967	DATE
taxlaw-12713	674	1	202	CARDINAL
taxlaw-12713	674	2	120	CARDINAL
taxlaw-12713	675	1	1103	CARDINAL
taxlaw-12713	675	2	1242	CARDINAL
taxlaw-12713	678	1	203	CARDINAL
taxlaw-12713	678	2	1220	CARDINAL
taxlaw-12713	678	3	120	CARDINAL
taxlaw-12713	679	1	1086	DATE
taxlaw-12713	681	1	204 i.r.c	QUANTITY
taxlaw-12713	683	1	2024	CARDINAL
taxlaw-12713	683	2	155	CARDINAL
taxlaw-12713	685	1	990	ORG
taxlaw-12713	685	2	irs	ORG
taxlaw-12713	685	3	1942	DATE
taxlaw-12713	685	4	1950	DATE
taxlaw-12713	685	5	1969	DATE
taxlaw-12713	685	6	congress	ORG
taxlaw-12713	685	7	990.209	CARDINAL
taxlaw-12713	685	8	1996.210	CARDINAL
taxlaw-12713	685	9	990	ORG
taxlaw-12713	685	10	irs	ORG
taxlaw-12713	685	11	guidestar	ORG
taxlaw-12713	686	1	2	CARDINAL
taxlaw-12713	687	1	irs	ORG
taxlaw-12713	687	2	congress	ORG
taxlaw-12713	687	3	the tax reform act of	LAW
taxlaw-12713	687	4	1969	DATE
taxlaw-12713	687	5	irs	ORG
taxlaw-12713	688	1	five	CARDINAL
taxlaw-12713	688	2	irs	ORG
taxlaw-12713	688	3	congress	ORG
taxlaw-12713	688	4	irs	ORG
taxlaw-12713	688	5	20%	PERCENT
taxlaw-12713	688	6	between 2010	DATE
taxlaw-12713	688	7	2018.216	CARDINAL
taxlaw-12713	688	8	irs	ORG
taxlaw-12713	688	9	22%	PERCENT
taxlaw-12713	689	1	205	CARDINAL
taxlaw-12713	690	1	6033	DATE
taxlaw-12713	690	2	26	CARDINAL
taxlaw-12713	691	1	1.6033-2	CARDINAL
taxlaw-12713	691	2	206	CARDINAL
taxlaw-12713	691	3	philip hackney	PERSON
taxlaw-12713	692	1	irs	ORG
taxlaw-12713	692	2	25	CARDINAL
taxlaw-12713	692	3	fla	GPE
taxlaw-12713	693	1	140	CARDINAL
taxlaw-12713	693	2	2021	CARDINAL
taxlaw-12713	694	1	207	CARDINAL
taxlaw-12713	695	1	1942	DATE
taxlaw-12713	695	2	101	CARDINAL
taxlaw-12713	695	3	102	CARDINAL
taxlaw-12713	695	4	208	CARDINAL
taxlaw-12713	695	5	1950	DATE
taxlaw-12713	697	1	81-814	CARDINAL
taxlaw-12713	697	2	341	CARDINAL
taxlaw-12713	697	3	64	CARDINAL
taxlaw-12713	698	1	960	CARDINAL
taxlaw-12713	700	1	209	CARDINAL
taxlaw-12713	701	1	ways & means	ORG
taxlaw-12713	701	2	91st	CARDINAL
taxlaw-12713	702	1	12	CARDINAL
taxlaw-12713	702	2	1969	DATE
taxlaw-12713	703	1	210	CARDINAL
taxlaw-12713	703	2	2	CARDINAL
taxlaw-12713	705	1	104-168	CARDINAL
taxlaw-12713	705	2	110	CARDINAL
taxlaw-12713	706	1	1452 (1996	DATE
taxlaw-12713	707	1	211	CARDINAL
taxlaw-12713	707	2	supra	PERSON
taxlaw-12713	707	3	105	CARDINAL
taxlaw-12713	707	4	620–21	CARDINAL
taxlaw-12713	707	5	212	CARDINAL
taxlaw-12713	707	6	abu-khadra &	ORG
taxlaw-12713	707	7	david olsen	PERSON
taxlaw-12713	707	8	irs	ORG
taxlaw-12713	707	9	990	ORG
taxlaw-12713	707	10	37	CARDINAL
taxlaw-12713	707	11	j. info	PERSON
taxlaw-12713	708	1	syst	ORG
taxlaw-12713	709	1	169	CARDINAL
taxlaw-12713	709	2	171	CARDINAL
taxlaw-12713	709	3	2023	CARDINAL
taxlaw-12713	710	1	990	ORG
taxlaw-12713	710	2	irs	ORG
taxlaw-12713	710	3	july 1, 2019	DATE
taxlaw-12713	710	4	first	ORDINAL
taxlaw-12713	711	1	213	CARDINAL
taxlaw-12713	711	2	ginsburg	PRODUCT
taxlaw-12713	711	3	7	CARDINAL
taxlaw-12713	711	4	2585	CARDINAL
taxlaw-12713	712	1	214	CARDINAL
taxlaw-12713	712	2	supra	PERSON
taxlaw-12713	712	3	1	CARDINAL
taxlaw-12713	712	4	2	CARDINAL
taxlaw-12713	712	5	215	CARDINAL
taxlaw-12713	712	6	mayer	ORG
taxlaw-12713	712	7	supra	PERSON
taxlaw-12713	712	8	1	CARDINAL
taxlaw-12713	712	9	216	CARDINAL
taxlaw-12713	714	1	1	CARDINAL
taxlaw-12713	714	2	2020	DATE
taxlaw-12713	716	1	215–226	CARDINAL
taxlaw-12713	716	2	u.s. congress	ORG
taxlaw-12713	718	1	irs	ORG
taxlaw-12713	720	1	2022	CARDINAL
taxlaw-12713	720	2	philip hackney	PERSON
taxlaw-12713	721	1	156	CARDINAL
taxlaw-12713	721	2	columbia	ORG
taxlaw-12713	721	3	15:2 30%	PERCENT
taxlaw-12713	721	4	irs	ORG
taxlaw-12713	721	5	irs	ORG
taxlaw-12713	721	6	over 94,000	CARDINAL
taxlaw-12713	721	7	fy 2010	DATE
taxlaw-12713	721	8	73,554	CARDINAL
taxlaw-12713	721	9	2019.218	CARDINAL
taxlaw-12713	721	10	irs	ORG
taxlaw-12713	722	1	irs	ORG
taxlaw-12713	722	2	889	CARDINAL
taxlaw-12713	722	3	2010	DATE
taxlaw-12713	722	4	around 550	CARDINAL
taxlaw-12713	722	5	2019.219	CARDINAL
taxlaw-12713	722	6	congress	ORG
taxlaw-12713	722	7	irs	ORG
taxlaw-12713	722	8	irs	ORG
taxlaw-12713	723	1	annual	DATE
taxlaw-12713	723	2	annual	DATE
taxlaw-12713	723	3	fy 2019	DATE
taxlaw-12713	723	4	irs	ORG
taxlaw-12713	723	5	over 101,000	CARDINAL
taxlaw-12713	723	6	only 66	CARDINAL
taxlaw-12713	723	7	2010	DATE
taxlaw-12713	723	8	irs	ORG
taxlaw-12713	723	9	over 65,000	CARDINAL
taxlaw-12713	723	10	517.223	CARDINAL
taxlaw-12713	723	11	irs	ORG
taxlaw-12713	723	12	0.38%	PERCENT
taxlaw-12713	723	13	2010.224	CARDINAL
taxlaw-12713	723	14	2019	DATE
taxlaw-12713	724	1	irs	ORG
taxlaw-12713	725	1	217	CARDINAL
taxlaw-12713	727	1	216	CARDINAL
taxlaw-12713	727	2	218	CARDINAL
taxlaw-12713	727	3	74	CARDINAL
taxlaw-12713	728	1	31	CARDINAL
taxlaw-12713	728	2	2019	DATE
taxlaw-12713	729	1	2019	DATE
taxlaw-12713	729	2	66	CARDINAL
taxlaw-12713	729	3	29	CARDINAL
taxlaw-12713	729	4	2010	DATE
taxlaw-12713	729	5	2010	DATE
taxlaw-12713	730	1	219	CARDINAL
taxlaw-12713	731	1	fiscal year	DATE
taxlaw-12713	731	2	2019	CARDINAL
taxlaw-12713	731	3	2020	DATE
taxlaw-12713	733	1	220	CARDINAL
taxlaw-12713	734	1	irs	ORG
taxlaw-12713	734	2	feb. 8	DATE
taxlaw-12713	734	3	2024	DATE
taxlaw-12713	734	4	$80 billion	MONEY
taxlaw-12713	734	5	irs	ORG
taxlaw-12713	734	6	house.gov/cea/written-materials/2024/02/08/empowering-the-irs-understanding-the-full-potentialof-the-inflation-reduction-acts-historic-investment-in-the-internal-revenue-service/#:~:text=the%	GPE
taxlaw-12713	737	1	221	CARDINAL
taxlaw-12713	737	2	philip hackney	PERSON
taxlaw-12713	737	3	irs	ORG
taxlaw-12713	737	4	15, 2018	DATE
taxlaw-12713	739	1	222 2019	CARDINAL
taxlaw-12713	739	2	218	CARDINAL
taxlaw-12713	739	3	27	CARDINAL
taxlaw-12713	740	1	12	CARDINAL
taxlaw-12713	740	2	223	CARDINAL
taxlaw-12713	740	3	2010	DATE
taxlaw-12713	740	4	218	CARDINAL
taxlaw-12713	740	5	56	CARDINAL
taxlaw-12713	741	1	24	CARDINAL
taxlaw-12713	742	1	224	CARDINAL
taxlaw-12713	742	2	33	CARDINAL
taxlaw-12713	743	1	13	CARDINAL
taxlaw-12713	743	2	225	CARDINAL
taxlaw-12713	743	3	treasury	ORG
taxlaw-12713	743	4	gen.	PERSON
taxlaw-12713	743	5	6	CARDINAL
taxlaw-12713	743	6	feb. 17	DATE
taxlaw-12713	743	7	2021	DATE
taxlaw-12713	743	8	226	CARDINAL
taxlaw-12713	743	9	fremont	GPE
taxlaw-12713	743	10	supra	PERSON
taxlaw-12713	743	11	60	CARDINAL
taxlaw-12713	743	12	13	CARDINAL
taxlaw-12713	744	1	227	CARDINAL
taxlaw-12713	744	2	mayer	PERSON
taxlaw-12713	744	3	supra	PERSON
taxlaw-12713	744	4	1	CARDINAL
taxlaw-12713	744	5	94–96	CARDINAL
taxlaw-12713	745	1	irs	ORG
taxlaw-12713	747	1	2014	DATE
taxlaw-12713	748	1	2–6	CARDINAL
taxlaw-12713	748	2	2013	DATE
taxlaw-12713	749	1	228	CARDINAL
taxlaw-12713	750	1	weekly	DATE
taxlaw-12713	751	1	the national rifle association	ORG
taxlaw-12713	751	2	2024	CARDINAL
taxlaw-12713	751	3	157	CARDINAL
taxlaw-12713	751	4	2012	DATE
taxlaw-12713	751	5	irs	ORG
taxlaw-12713	751	6	irs	ORG
taxlaw-12713	752	1	irs	ORG
taxlaw-12713	752	2	2015230	DATE
taxlaw-12713	752	3	2016231	DATE
taxlaw-12713	753	1	2005	DATE
taxlaw-12713	753	2	irs	ORG
taxlaw-12713	753	3	congress	ORG
taxlaw-12713	753	4	irs	ORG
taxlaw-12713	755	1	990	ORG
taxlaw-12713	756	1	irs	ORG
taxlaw-12713	758	1	irs	ORG
taxlaw-12713	758	2	congress	ORG
taxlaw-12713	758	3	irs	ORG
taxlaw-12713	759	1	3	CARDINAL
taxlaw-12713	760	1	irs	ORG
taxlaw-12713	761	1	gao	PERSON
taxlaw-12713	761	2	2002	DATE
taxlaw-12713	761	3	five	CARDINAL
taxlaw-12713	761	4	fbi	ORG
taxlaw-12713	761	5	fema	ORG
taxlaw-12713	761	6	ftc	ORG
taxlaw-12713	761	7	united states postal	ORG
taxlaw-12713	762	1	meredith deliso et al.	PERSON
taxlaw-12713	762	2	nra	ORG
taxlaw-12713	762	3	wayne lapierre	PERSON
taxlaw-12713	762	4	abc news	ORG
taxlaw-12713	762	5	feb. 23	DATE
taxlaw-12713	762	6	2024	DATE
taxlaw-12713	764	1	229	CARDINAL
taxlaw-12713	764	2	2012	DATE
taxlaw-12713	764	3	annual	DATE
taxlaw-12713	764	4	congress	ORG
taxlaw-12713	764	5	15 (2012	DATE
taxlaw-12713	764	6	230	CARDINAL
taxlaw-12713	765	1	2015	CARDINAL
taxlaw-12713	765	2	annual	DATE
taxlaw-12713	765	3	congress	ORG
taxlaw-12713	765	4	12	CARDINAL
taxlaw-12713	766	1	231	CARDINAL
taxlaw-12713	766	2	2016	CARDINAL
taxlaw-12713	766	3	congress	ORG
taxlaw-12713	766	4	3–4	PRODUCT
taxlaw-12713	766	5	2016	CARDINAL
taxlaw-12713	766	6	232	CARDINAL
taxlaw-12713	766	7	200	CARDINAL
taxlaw-12713	766	8	233	CARDINAL
taxlaw-12713	767	1	229	CARDINAL
taxlaw-12713	767	2	15	CARDINAL
taxlaw-12713	768	1	234	CARDINAL
taxlaw-12713	768	2	roger colinvaux	PERSON
taxlaw-12713	768	3	the 21st century	DATE
taxlaw-12713	768	4	11	CARDINAL
taxlaw-12713	768	5	fla	GPE
taxlaw-12713	769	1	1 (2011	DATE
taxlaw-12713	769	2	marion fremont-smith & andras kosaras	ORG
taxlaw-12713	769	3	1995-2002	DATE
taxlaw-12713	769	4	42	CARDINAL
taxlaw-12713	770	1	25 (2003	DATE
taxlaw-12713	770	2	mark sidel	PERSON
taxlaw-12713	770	3	80	CARDINAL
taxlaw-12713	770	4	l. rev	PERSON
taxlaw-12713	770	5	803, 804–07 (2005	PERCENT
taxlaw-12713	771	1	158	CARDINAL
taxlaw-12713	772	1	15:2	CARDINAL
taxlaw-12713	773	1	fbi	ORG
taxlaw-12713	773	2	ftc	ORG
taxlaw-12713	774	1	gao	PERSON
taxlaw-12713	776	1	the u.s. department of education	ORG
taxlaw-12713	776	2	secondary	ORDINAL
taxlaw-12713	777	1	up over half	CARDINAL
taxlaw-12713	777	2	the department of health and human services	ORG
taxlaw-12713	777	3	medicare	ORG
taxlaw-12713	777	4	medicaid	ORG
taxlaw-12713	778	1	the u.s. department of housing and urban development	ORG
taxlaw-12713	780	1	1980	DATE
taxlaw-12713	780	2	two	CARDINAL
taxlaw-12713	780	3	1990s.244	CARDINAL
taxlaw-12713	780	4	national council of nonprofit organizations	ORG
taxlaw-12713	780	5	the urban institute	ORG
taxlaw-12713	781	1	american	NORP
taxlaw-12713	781	2	235	CARDINAL
taxlaw-12713	781	3	u.s.	GPE
taxlaw-12713	782	1	526	CARDINAL
taxlaw-12713	782	2	irs	ORG
taxlaw-12713	782	3	69–71	CARDINAL
taxlaw-12713	782	4	2002	DATE
taxlaw-12713	783	1	236	CARDINAL
taxlaw-12713	784	1	69	CARDINAL
taxlaw-12713	785	1	237	CARDINAL
taxlaw-12713	785	2	fremont	GPE
taxlaw-12713	785	3	supra	PERSON
taxlaw-12713	785	4	60	CARDINAL
taxlaw-12713	785	5	424	CARDINAL
taxlaw-12713	786	1	238	CARDINAL
taxlaw-12713	786	2	u.s. dep’t	GPE
taxlaw-12713	788	1	the u.s. department of education	ORG
taxlaw-12713	788	2	sep. 2010	DATE
taxlaw-12713	789	1	239	CARDINAL
taxlaw-12713	789	2	u.s. dep’t	GPE
taxlaw-12713	791	1	2023-2024	DATE
taxlaw-12713	793	1	240	CARDINAL
taxlaw-12713	793	2	u.s.	GPE
taxlaw-12713	793	3	dev.	GPE
taxlaw-12713	795	1	241	CARDINAL
taxlaw-12713	795	2	fremont	GPE
taxlaw-12713	795	3	supra	PERSON
taxlaw-12713	795	4	60	CARDINAL
taxlaw-12713	795	5	466	CARDINAL
taxlaw-12713	795	6	242	CARDINAL
taxlaw-12713	796	1	243	CARDINAL
taxlaw-12713	796	2	2d	DATE
taxlaw-12713	796	3	2015	DATE
taxlaw-12713	796	4	second	ORDINAL
taxlaw-12713	797	1	244	CARDINAL
taxlaw-12713	797	2	fremont	GPE
taxlaw-12713	797	3	supra	PERSON
taxlaw-12713	797	4	60	CARDINAL
taxlaw-12713	797	5	467	CARDINAL
taxlaw-12713	797	6	245	CARDINAL
taxlaw-12713	797	7	159	CARDINAL
taxlaw-12713	797	8	the american association of colleges	ORG
taxlaw-12713	798	1	congress	ORG
taxlaw-12713	799	1	congress	ORG
taxlaw-12713	799	2	990	CARDINAL
taxlaw-12713	801	1	guidestar	ORG
taxlaw-12713	801	2	propublica	PRODUCT
taxlaw-12713	805	1	irs	ORG
taxlaw-12713	806	1	congress	ORG
taxlaw-12713	806	2	990s	ORG
taxlaw-12713	812	1	grassley	PERSON
taxlaw-12713	812	2	the mid-2000s	DATE
taxlaw-12713	812	3	the senate finance committee	ORG
taxlaw-12713	812	4	1969	DATE
taxlaw-12713	812	5	irs	ORG
taxlaw-12713	813	1	1965	DATE
taxlaw-12713	813	2	the mid-1970s	DATE
taxlaw-12713	813	3	irs	ORG
taxlaw-12713	814	1	246	CARDINAL
taxlaw-12713	814	2	k. craig	PERSON
taxlaw-12713	814	3	13	CARDINAL
taxlaw-12713	814	4	j.	PERSON
taxlaw-12713	815	1	82 (2001	DATE
taxlaw-12713	816	1	evelyn brody	PERSON
taxlaw-12713	816	2	12	CARDINAL
taxlaw-12713	816	3	fla	GPE
taxlaw-12713	817	1	183	CARDINAL
taxlaw-12713	817	2	2012	DATE
taxlaw-12713	818	1	247	CARDINAL
taxlaw-12713	818	2	andrea suozzo et al.	PERSON
taxlaw-12713	818	3	248	CARDINAL
taxlaw-12713	819	1	108th	CARDINAL
taxlaw-12713	819	2	2004	DATE
taxlaw-12713	820	1	249	CARDINAL
taxlaw-12713	820	2	175	CARDINAL
taxlaw-12713	821	1	250	CARDINAL
taxlaw-12713	822	1	treasury dep’t	ORG
taxlaw-12713	824	1	1965	DATE
taxlaw-12713	825	1	251	CARDINAL
taxlaw-12713	825	2	ginsburg	PRODUCT
taxlaw-12713	825	3	7	CARDINAL
taxlaw-12713	825	4	252	CARDINAL
taxlaw-12713	826	1	2578	CARDINAL
taxlaw-12713	827	1	160	CARDINAL
taxlaw-12713	827	2	columbia	ORG
taxlaw-12713	827	3	15:2	CARDINAL
taxlaw-12713	831	1	1960	DATE
taxlaw-12713	831	2	irs	ORG
taxlaw-12713	831	3	1969	DATE
taxlaw-12713	831	4	english	NORP
taxlaw-12713	831	5	commission.254 jim fishman	PERSON
taxlaw-12713	831	6	1985	DATE
taxlaw-12713	831	7	deborah demott	PERSON
taxlaw-12713	831	8	the early 1990s	DATE
taxlaw-12713	832	1	evelyn brody	PERSON
taxlaw-12713	832	2	pennsylvania	GPE
taxlaw-12713	832	3	massachusetts	GPE
taxlaw-12713	832	4	manne	PERSON
taxlaw-12713	832	5	henry hansmann	PERSON
taxlaw-12713	832	6	the early 1980s	DATE
taxlaw-12713	832	7	peter	PERSON
taxlaw-12713	832	8	irs	ORG
taxlaw-12713	832	9	congress	ORG
taxlaw-12713	832	10	990	CARDINAL
taxlaw-12713	833	1	congress	ORG
taxlaw-12713	833	2	irs	ORG
taxlaw-12713	834	1	the 2000s	DATE
taxlaw-12713	834	2	253	CARDINAL
taxlaw-12713	834	3	2640	CARDINAL
taxlaw-12713	834	4	sheldon cohen	PERSON
taxlaw-12713	834	5	thomas a. troyer	PERSON
taxlaw-12713	834	6	marion r. fremont-smith	PERSON
taxlaw-12713	834	7	john nolan	PERSON
taxlaw-12713	834	8	december 1973 & january 1974	DATE
taxlaw-12713	835	1	254	CARDINAL
taxlaw-12713	835	2	16	CARDINAL
taxlaw-12713	835	3	476–83	DATE
taxlaw-12713	836	1	255	CARDINAL
taxlaw-12713	836	2	james j. fishman	PERSON
taxlaw-12713	836	3	34	CARDINAL
taxlaw-12713	836	4	emory l.j	PERSON
taxlaw-12713	836	5	617	CARDINAL
taxlaw-12713	836	6	673–74	CARDINAL
taxlaw-12713	836	7	1985	DATE
taxlaw-12713	837	1	gary	PERSON
taxlaw-12713	837	2	supra	PERSON
taxlaw-12713	837	3	105	CARDINAL
taxlaw-12713	837	4	647	CARDINAL
taxlaw-12713	838	1	256	CARDINAL
taxlaw-12713	838	2	deborah a. demott	PERSON
taxlaw-12713	838	3	59	CARDINAL
taxlaw-12713	839	1	l. rev	PERSON
taxlaw-12713	839	2	131	CARDINAL
taxlaw-12713	839	3	137–43	CARDINAL
taxlaw-12713	839	4	1993	DATE
taxlaw-12713	840	1	257	CARDINAL
taxlaw-12713	840	2	64	CARDINAL
taxlaw-12713	840	3	949	CARDINAL
taxlaw-12713	841	1	258	CARDINAL
taxlaw-12713	841	2	62	CARDINAL
taxlaw-12713	842	1	259	CARDINAL
taxlaw-12713	842	2	henry b. hansmann	PERSON
taxlaw-12713	842	3	129	CARDINAL
taxlaw-12713	842	4	l. rev	PERSON
taxlaw-12713	842	5	497	CARDINAL
taxlaw-12713	842	6	569	CARDINAL
taxlaw-12713	842	7	1981	DATE
taxlaw-12713	842	8	260	CARDINAL
taxlaw-12713	842	9	peter	PERSON
taxlaw-12713	842	10	990	ORG
taxlaw-12713	842	11	51	CARDINAL
taxlaw-12713	843	1	571	CARDINAL
taxlaw-12713	843	2	1998	DATE
taxlaw-12713	844	1	261	CARDINAL
taxlaw-12713	844	2	64	CARDINAL
taxlaw-12713	844	3	461	CARDINAL
taxlaw-12713	844	4	ellen p. aprill	PERSON
taxlaw-12713	844	5	76	CARDINAL
taxlaw-12713	844	6	fordham l. rev	PERSON
taxlaw-12713	845	1	765	CARDINAL
taxlaw-12713	845	2	2007	DATE
taxlaw-12713	846	1	2002	DATE
taxlaw-12713	848	1	107	CARDINAL
taxlaw-12713	848	2	116	CARDINAL
taxlaw-12713	849	1	745	CARDINAL
taxlaw-12713	849	2	11	CARDINAL
taxlaw-12713	849	3	15	DATE
taxlaw-12713	849	4	18	DATE
taxlaw-12713	849	5	28	DATE
taxlaw-12713	849	6	29	DATE
taxlaw-12713	850	1	2024	CARDINAL
taxlaw-12713	850	2	161	CARDINAL
taxlaw-12713	850	3	2010	DATE
taxlaw-12713	850	4	lloyd mayer	PERSON
taxlaw-12713	850	5	brendan wilson	PERSON
taxlaw-12713	851	1	two	CARDINAL
taxlaw-12713	852	1	irs	ORG
taxlaw-12713	854	1	irs	ORG
taxlaw-12713	854	2	irs	ORG
taxlaw-12713	854	3	irs	ORG
taxlaw-12713	857	1	262	CARDINAL
taxlaw-12713	857	2	261	CARDINAL
taxlaw-12713	857	3	771	CARDINAL
taxlaw-12713	857	4	senate	ORG
taxlaw-12713	857	5	california	GPE
taxlaw-12713	857	6	annual	DATE
taxlaw-12713	857	7	s. fin	ORG
taxlaw-12713	858	1	108th	CARDINAL
taxlaw-12713	858	2	9 (2004	DATE
taxlaw-12713	858	3	200	CARDINAL
taxlaw-12713	858	4	35	CARDINAL
taxlaw-12713	858	5	cal	ORG
taxlaw-12713	859	1	gov’t	ORG
taxlaw-12713	860	1	263	CARDINAL
taxlaw-12713	860	2	261	CARDINAL
taxlaw-12713	860	3	774–75	DATE
taxlaw-12713	860	4	264	CARDINAL
taxlaw-12713	862	1	265	CARDINAL
taxlaw-12713	862	2	congress	ORG
taxlaw-12713	862	3	2006	DATE
taxlaw-12713	862	4	congress	ORG
taxlaw-12713	862	5	261	CARDINAL
taxlaw-12713	862	6	785	CARDINAL
taxlaw-12713	862	7	irs	ORG
taxlaw-12713	863	1	266	CARDINAL
taxlaw-12713	863	2	lloyd h. mayer &	ORG
taxlaw-12713	863	3	brendan m. wilson	PERSON
taxlaw-12713	863	4	the twenty-first century	DATE
taxlaw-12713	863	5	85	CARDINAL
taxlaw-12713	863	6	l. rev	PERSON
taxlaw-12713	863	7	479	CARDINAL
taxlaw-12713	863	8	514–15	DATE
taxlaw-12713	863	9	2010	DATE
taxlaw-12713	864	1	267	CARDINAL
taxlaw-12713	865	1	505	CARDINAL
taxlaw-12713	866	1	268	CARDINAL
taxlaw-12713	868	1	521	CARDINAL
taxlaw-12713	868	2	270	CARDINAL
taxlaw-12713	868	3	522	CARDINAL
taxlaw-12713	869	1	aprill	DATE
taxlaw-12713	869	2	261	CARDINAL
taxlaw-12713	869	3	792	CARDINAL
taxlaw-12713	869	4	162	CARDINAL
taxlaw-12713	870	1	15:2	CARDINAL
taxlaw-12713	871	1	one	CARDINAL
taxlaw-12713	871	2	the late 1990s	DATE
taxlaw-12713	871	3	joel fleishman	PERSON
taxlaw-12713	871	4	irs	ORG
taxlaw-12713	871	5	1990s,273	CARDINAL
taxlaw-12713	871	6	first	ORDINAL
taxlaw-12713	872	1	congress	ORG
taxlaw-12713	872	2	irs	ORG
taxlaw-12713	873	1	sec	ORG
taxlaw-12713	874	1	irs	ORG
taxlaw-12713	875	1	sec	ORG
taxlaw-12713	875	2	irs	ORG
taxlaw-12713	875	3	marcus owens	PERSON
taxlaw-12713	875	4	irs	ORG
taxlaw-12713	875	5	ten	CARDINAL
taxlaw-12713	875	6	finra.280	DATE
taxlaw-12713	875	7	owens	PERSON
taxlaw-12713	875	8	irs	ORG
taxlaw-12713	876	1	irs	ORG
taxlaw-12713	876	2	irs	ORG
taxlaw-12713	876	3	owens	PERSON
taxlaw-12713	876	4	irs	ORG
taxlaw-12713	877	1	irs	ORG
taxlaw-12713	877	2	owens	PERSON
taxlaw-12713	877	3	irs	ORG
taxlaw-12713	877	4	today	DATE
taxlaw-12713	877	5	owens	PERSON
taxlaw-12713	877	6	271	CARDINAL
taxlaw-12713	877	7	ginsburg	PRODUCT
taxlaw-12713	878	1	al.	PERSON
taxlaw-12713	878	2	7	CARDINAL
taxlaw-12713	878	3	272	CARDINAL
taxlaw-12713	878	4	joel l. fleishman	PERSON
taxlaw-12713	878	5	america 172	EVENT
taxlaw-12713	878	6	charles t. clotfelter & thomas ehrlich eds.	PERSON
taxlaw-12713	878	7	1999	DATE
taxlaw-12713	879	1	273	CARDINAL
taxlaw-12713	880	1	182	CARDINAL
taxlaw-12713	880	2	james t. mcgovern & phil	PERSON
taxlaw-12713	880	3	one	CARDINAL
taxlaw-12713	880	4	irs	ORG
taxlaw-12713	880	5	97	CARDINAL
taxlaw-12713	880	6	today	DATE
taxlaw-12713	880	7	164	CARDINAL
taxlaw-12713	880	8	1997	DATE
taxlaw-12713	881	1	274	CARDINAL
taxlaw-12713	881	2	185	CARDINAL
taxlaw-12713	882	1	275	CARDINAL
taxlaw-12713	882	2	186	CARDINAL
taxlaw-12713	882	3	276	CARDINAL
taxlaw-12713	883	1	186–87	DATE
taxlaw-12713	884	1	277	CARDINAL
taxlaw-12713	884	2	188–89	DATE
taxlaw-12713	885	1	278	CARDINAL
taxlaw-12713	886	1	279	CARDINAL
taxlaw-12713	886	2	loeb & loeb llp	ORG
taxlaw-12713	886	3	marcus s. owens	PERSON
taxlaw-12713	887	1	280	CARDINAL
taxlaw-12713	887	2	supra	PERSON
taxlaw-12713	887	3	1	CARDINAL
taxlaw-12713	887	4	281	CARDINAL
taxlaw-12713	888	1	4–6	DATE
taxlaw-12713	888	2	282	CARDINAL
taxlaw-12713	889	1	6	CARDINAL
taxlaw-12713	889	2	283	CARDINAL
taxlaw-12713	890	1	163	CARDINAL
taxlaw-12713	891	1	owens	PERSON
taxlaw-12713	893	1	owens	PERSON
taxlaw-12713	895	1	owens	PERSON
taxlaw-12713	895	2	finra	ORG
taxlaw-12713	895	3	the securities and exchange	ORG
taxlaw-12713	895	4	1934	DATE
taxlaw-12713	895	5	finra	ORG
taxlaw-12713	896	1	the securities exchange commission	ORG
taxlaw-12713	896	2	sec	ORG
taxlaw-12713	896	3	1934	DATE
taxlaw-12713	896	4	owens	PERSON
taxlaw-12713	896	5	finra	ORG
taxlaw-12713	896	6	finra	ORG
taxlaw-12713	896	7	congress	ORG
taxlaw-12713	896	8	2002	DATE
taxlaw-12713	898	1	sec	ORG
taxlaw-12713	898	2	284	CARDINAL
taxlaw-12713	898	3	8	DATE
taxlaw-12713	898	4	senate	ORG
taxlaw-12713	899	1	285	CARDINAL
taxlaw-12713	900	1	10	CARDINAL
taxlaw-12713	901	1	286	CARDINAL
taxlaw-12713	902	1	carrie johnson	PERSON
taxlaw-12713	902	2	sec	ORG
taxlaw-12713	902	3	one	CARDINAL
taxlaw-12713	903	1	july 27, 2007	DATE
taxlaw-12713	904	1	8_pf.html	CARDINAL
taxlaw-12713	905	1	289	CARDINAL
taxlaw-12713	905	2	sec	ORG
taxlaw-12713	906	1	290	CARDINAL
taxlaw-12713	906	2	supra	PERSON
taxlaw-12713	906	3	1	CARDINAL
taxlaw-12713	906	4	13	CARDINAL
taxlaw-12713	906	5	291	CARDINAL
taxlaw-12713	908	1	14	DATE
taxlaw-12713	909	1	293	CARDINAL
taxlaw-12713	910	1	15	CARDINAL
taxlaw-12713	910	2	164	CARDINAL
taxlaw-12713	910	3	15:2	CARDINAL
taxlaw-12713	910	4	owens	PERSON
taxlaw-12713	910	5	congress	ORG
taxlaw-12713	910	6	section 501(c)(3	LAW
taxlaw-12713	910	7	seven	CARDINAL
taxlaw-12713	910	8	seven	CARDINAL
taxlaw-12713	910	9	irs	ORG
taxlaw-12713	910	10	seven	CARDINAL
taxlaw-12713	910	11	owens	PERSON
taxlaw-12713	910	12	congress	ORG
taxlaw-12713	910	13	irs	ORG
taxlaw-12713	911	1	owens	PERSON
taxlaw-12713	912	1	owens	PERSON
taxlaw-12713	912	2	irs	ORG
taxlaw-12713	912	3	above.299 terri lynn helge	ORG
taxlaw-12713	912	4	owens	PERSON
taxlaw-12713	913	1	helge	PERSON
taxlaw-12713	913	2	irs	ORG
taxlaw-12713	913	3	annual	DATE
taxlaw-12713	918	1	helge	PERSON
taxlaw-12713	918	2	owens	PERSON
taxlaw-12713	919	1	owens	PERSON
taxlaw-12713	919	2	finra	ORG
taxlaw-12713	919	3	owens	PERSON
taxlaw-12713	920	1	congress	ORG
taxlaw-12713	921	1	sector.305	NORP
taxlaw-12713	922	1	helge	PERSON
taxlaw-12713	922	2	irs	ORG
taxlaw-12713	922	3	irs	ORG
taxlaw-12713	922	4	294	CARDINAL
taxlaw-12713	922	5	18	CARDINAL
taxlaw-12713	922	6	295	CARDINAL
taxlaw-12713	922	7	supra	PERSON
taxlaw-12713	922	8	1	CARDINAL
taxlaw-12713	922	9	13	CARDINAL
taxlaw-12713	922	10	296	CARDINAL
taxlaw-12713	924	1	20	DATE
taxlaw-12713	924	2	298	CARDINAL
taxlaw-12713	925	1	22	DATE
taxlaw-12713	926	1	299	CARDINAL
taxlaw-12713	927	1	24–26	DATE
taxlaw-12713	928	1	300 helge	QUANTITY
taxlaw-12713	928	2	1	CARDINAL
taxlaw-12713	928	3	301	CARDINAL
taxlaw-12713	928	4	302	CARDINAL
taxlaw-12713	928	5	14–15	DATE
taxlaw-12713	928	6	303	CARDINAL
taxlaw-12713	929	1	70	DATE
taxlaw-12713	930	1	304	CARDINAL
taxlaw-12713	930	2	70	DATE
taxlaw-12713	931	1	305 helge	PERSON
taxlaw-12713	931	2	1	CARDINAL
taxlaw-12713	931	3	71	DATE
taxlaw-12713	931	4	2024	CARDINAL
taxlaw-12713	931	5	165	CARDINAL
taxlaw-12713	931	6	mayer	PERSON
taxlaw-12713	931	7	irs	ORG
taxlaw-12713	931	8	body.307	PRODUCT
taxlaw-12713	931	9	irs	ORG
taxlaw-12713	932	1	irs	ORG
taxlaw-12713	932	2	ellen aprill	PERSON
taxlaw-12713	933	1	today	DATE
taxlaw-12713	933	2	irs	ORG
taxlaw-12713	935	1	irs	ORG
taxlaw-12713	936	1	first	ORDINAL
taxlaw-12713	936	2	irs	ORG
taxlaw-12713	937	1	second	ORDINAL
taxlaw-12713	939	1	third	ORDINAL
taxlaw-12713	941	1	irs	ORG
taxlaw-12713	943	1	today	DATE
taxlaw-12713	943	2	irs	ORG
taxlaw-12713	944	1	irs	ORG
taxlaw-12713	946	1	irs	ORG
taxlaw-12713	951	1	306	CARDINAL
taxlaw-12713	952	1	78	DATE
taxlaw-12713	953	1	307	CARDINAL
taxlaw-12713	953	2	supra	PERSON
taxlaw-12713	953	3	1	CARDINAL
taxlaw-12713	953	4	121	CARDINAL
taxlaw-12713	954	1	308	CARDINAL
taxlaw-12713	954	2	98	CARDINAL
taxlaw-12713	955	1	309	CARDINAL
taxlaw-12713	955	2	1	CARDINAL
taxlaw-12713	955	3	336–37	DATE
taxlaw-12713	956	1	166	CARDINAL
taxlaw-12713	956	2	columbia	ORG
taxlaw-12713	957	1	15:2	CARDINAL
taxlaw-12713	957	2	a.	PERSON
taxlaw-12713	957	3	irs	ORG
taxlaw-12713	957	4	irs	ORG
taxlaw-12713	958	1	irs	ORG
taxlaw-12713	959	1	one	CARDINAL
taxlaw-12713	959	2	irs	ORG
taxlaw-12713	960	1	2013	DATE
taxlaw-12713	960	2	treasury	ORG
taxlaw-12713	960	3	irs	ORG
taxlaw-12713	960	4	three	CARDINAL
taxlaw-12713	960	5	1	CARDINAL
taxlaw-12713	960	6	2	CARDINAL
taxlaw-12713	960	7	irs	ORG
taxlaw-12713	960	8	3	CARDINAL
taxlaw-12713	960	9	irs	ORG
taxlaw-12713	960	10	irs	ORG
taxlaw-12713	960	11	about a decade	DATE
taxlaw-12713	961	1	irs	ORG
taxlaw-12713	961	2	irs	ORG
taxlaw-12713	962	1	irs	ORG
taxlaw-12713	963	1	irs	ORG
taxlaw-12713	963	2	section 501(c)(4	LAW
taxlaw-12713	963	3	irs	ORG
taxlaw-12713	964	1	today	DATE
taxlaw-12713	964	2	irs	ORG
taxlaw-12713	966	1	irs	ORG
taxlaw-12713	967	1	irs	ORG
taxlaw-12713	968	1	1023	CARDINAL
taxlaw-12713	968	2	irs	ORG
taxlaw-12713	968	3	310	CARDINAL
taxlaw-12713	969	1	107th	ORDINAL
taxlaw-12713	969	2	2000	DATE
taxlaw-12713	970	1	311	CARDINAL
taxlaw-12713	970	2	treasury	ORG
taxlaw-12713	970	3	gen.	PERSON
taxlaw-12713	970	4	2013-10	DATE
taxlaw-12713	970	5	7	DATE
taxlaw-12713	970	6	14, 2013	DATE
taxlaw-12713	971	1	312	CARDINAL
taxlaw-12713	971	2	hackney	ORG
taxlaw-12713	971	3	2	CARDINAL
taxlaw-12713	971	4	313	CARDINAL
taxlaw-12713	972	1	314	CARDINAL
taxlaw-12713	972	2	gen.	PERSON
taxlaw-12713	972	3	2017	CARDINAL
taxlaw-12713	972	4	september 28, 2017	DATE
taxlaw-12713	972	5	irs	ORG
taxlaw-12713	972	6	114	CARDINAL
taxlaw-12713	972	7	2015	CARDINAL
taxlaw-12713	973	1	315	CARDINAL
taxlaw-12713	973	2	terri l. helge	PERSON
taxlaw-12713	973	3	irs	ORG
taxlaw-12713	973	4	14	CARDINAL
taxlaw-12713	973	5	pitt	PERSON
taxlaw-12713	974	1	1 (	PERCENT
taxlaw-12713	974	2	2016	DATE
taxlaw-12713	974	3	irs	ORG
taxlaw-12713	975	1	316	CARDINAL
taxlaw-12713	976	1	227	CARDINAL
taxlaw-12713	976	2	2024	CARDINAL
taxlaw-12713	976	3	167	CARDINAL
taxlaw-12713	976	4	annually	DATE
taxlaw-12713	977	1	irs	ORG
taxlaw-12713	978	1	irs	ORG
taxlaw-12713	979	1	irs	ORG
taxlaw-12713	982	1	irs	ORG
taxlaw-12713	983	1	irs	ORG
taxlaw-12713	984	1	irs	ORG
taxlaw-12713	984	2	at least two	CARDINAL
taxlaw-12713	986	1	irs	ORG
taxlaw-12713	987	1	gop	ORG
taxlaw-12713	987	2	irs	ORG
taxlaw-12713	988	1	irs	ORG
taxlaw-12713	989	1	congress	ORG
taxlaw-12713	989	2	irs	ORG
taxlaw-12713	989	3	irs	ORG
taxlaw-12713	993	1	first	ORDINAL
taxlaw-12713	998	1	irs	ORG
taxlaw-12713	998	2	317	CARDINAL
taxlaw-12713	999	1	2015	CARDINAL
taxlaw-12713	999	2	annual	DATE
taxlaw-12713	999	3	congress	ORG
taxlaw-12713	999	4	2015	CARDINAL
taxlaw-12713	1000	1	318	CARDINAL
taxlaw-12713	1000	2	hackney	ORG
taxlaw-12713	1000	3	9	CARDINAL
taxlaw-12713	1000	4	327–40	CARDINAL
taxlaw-12713	1001	1	319	CARDINAL
taxlaw-12713	1001	2	thomas christiano	PERSON
taxlaw-12713	1001	3	61	CARDINAL
taxlaw-12713	1002	1	168	CARDINAL
taxlaw-12713	1002	2	columbia	ORG
taxlaw-12713	1003	1	15:2	CARDINAL
taxlaw-12713	1005	1	1	CARDINAL
taxlaw-12713	1014	1	320	CARDINAL
taxlaw-12713	1015	1	9	CARDINAL
taxlaw-12713	1016	1	keith dowding	PERSON
taxlaw-12713	1016	2	brian barry 25	PERSON
taxlaw-12713	1017	1	keith dowding et al	PERSON
taxlaw-12713	1017	2	2004	DATE
taxlaw-12713	1017	3	john rawls	PERSON
taxlaw-12713	1017	4	13 (2005	DATE
taxlaw-12713	1019	1	321	CARDINAL
taxlaw-12713	1019	2	hackney	ORG
taxlaw-12713	1019	3	9	CARDINAL
taxlaw-12713	1019	4	322	CARDINAL
taxlaw-12713	1021	1	wallace	PERSON
taxlaw-12713	1021	2	supra	PERSON
taxlaw-12713	1021	3	9	CARDINAL
taxlaw-12713	1021	4	322	CARDINAL
taxlaw-12713	1021	5	robert a. dahl	PERSON
taxlaw-12713	1021	6	4 (2006	DATE
taxlaw-12713	1022	1	hackney	ORG
taxlaw-12713	1022	2	supra	PERSON
taxlaw-12713	1022	3	9	CARDINAL
taxlaw-12713	1022	4	273	CARDINAL
taxlaw-12713	1022	5	323	CARDINAL
taxlaw-12713	1022	6	9	CARDINAL
taxlaw-12713	1022	7	333	CARDINAL
taxlaw-12713	1022	8	robert a. dahl	PERSON
taxlaw-12713	1022	9	76	DATE
taxlaw-12713	1022	10	1998	DATE
taxlaw-12713	1023	1	324	CARDINAL
taxlaw-12713	1023	2	hackney	ORG
taxlaw-12713	1023	3	10	CARDINAL
taxlaw-12713	1023	4	698	CARDINAL
taxlaw-12713	1023	5	skocpol	PERSON
taxlaw-12713	1023	6	10	CARDINAL
taxlaw-12713	1024	1	325	CARDINAL
taxlaw-12713	1024	2	bob jones univ	PERSON
taxlaw-12713	1025	1	v. united states	GPE
taxlaw-12713	1025	2	461	CARDINAL
taxlaw-12713	1025	3	574	CARDINAL
taxlaw-12713	1025	4	609–10	CARDINAL
taxlaw-12713	1025	5	1983	DATE
taxlaw-12713	1025	6	j.	PERSON
taxlaw-12713	1026	1	gardner	PERSON
taxlaw-12713	1026	2	supra	PERSON
taxlaw-12713	1026	3	12	CARDINAL
taxlaw-12713	1026	4	boris & maronick	ORG
taxlaw-12713	1026	5	supra	PERSON
taxlaw-12713	1026	6	12	CARDINAL
taxlaw-12713	1027	1	326	CARDINAL
taxlaw-12713	1027	2	hackney	ORG
taxlaw-12713	1027	3	9	CARDINAL
taxlaw-12713	1027	4	335–39	CARDINAL
taxlaw-12713	1027	5	2024	CARDINAL
taxlaw-12713	1027	6	169	CARDINAL
taxlaw-12713	1029	1	congress	ORG
taxlaw-12713	1029	2	congress	ORG
taxlaw-12713	1031	1	one	CARDINAL
taxlaw-12713	1032	1	congress	ORG
taxlaw-12713	1033	1	congress	ORG
taxlaw-12713	1035	1	irs	ORG
taxlaw-12713	1035	2	congress	ORG
taxlaw-12713	1035	3	congress	ORG
taxlaw-12713	1035	4	327	CARDINAL
taxlaw-12713	1035	5	philip hackney	PERSON
taxlaw-12713	1035	6	section 501(c)(6	LAW
taxlaw-12713	1035	7	92	CARDINAL
taxlaw-12713	1036	1	l. rev	PERSON
taxlaw-12713	1036	2	265	CARDINAL
taxlaw-12713	1036	3	275	CARDINAL
taxlaw-12713	1036	4	2015	CARDINAL
taxlaw-12713	1037	1	328	CARDINAL
taxlaw-12713	1037	2	274–87	DATE
taxlaw-12713	1038	1	329	CARDINAL
taxlaw-12713	1038	2	9	CARDINAL
taxlaw-12713	1038	3	340	CARDINAL
taxlaw-12713	1038	4	330	CARDINAL
taxlaw-12713	1038	5	hackney	ORG
taxlaw-12713	1038	6	supra	PERSON
taxlaw-12713	1038	7	327	CARDINAL
taxlaw-12713	1039	1	331	CARDINAL
taxlaw-12713	1039	2	john r. wright	PERSON
taxlaw-12713	1039	3	congress	ORG
taxlaw-12713	1039	4	1996	DATE
taxlaw-12713	1040	1	332	CARDINAL
taxlaw-12713	1040	2	hackney	ORG
taxlaw-12713	1040	3	9	CARDINAL
taxlaw-12713	1040	4	342–51	CARDINAL
taxlaw-12713	1041	1	333	CARDINAL
taxlaw-12713	1041	2	377–82	CARDINAL
taxlaw-12713	1042	1	334	CARDINAL
taxlaw-12713	1042	2	supra	PERSON
taxlaw-12713	1042	3	9	CARDINAL
taxlaw-12713	1042	4	276	CARDINAL
taxlaw-12713	1042	5	335	CARDINAL
taxlaw-12713	1044	1	170	CARDINAL
taxlaw-12713	1045	1	15:2	CARDINAL
taxlaw-12713	1045	2	irs	ORG
taxlaw-12713	1045	3	congress	ORG
taxlaw-12713	1045	4	irs	ORG
taxlaw-12713	1048	1	congress	ORG
taxlaw-12713	1048	2	democratic	NORP
taxlaw-12713	1049	1	first	ORDINAL
taxlaw-12713	1052	1	1	CARDINAL
taxlaw-12713	1053	1	2	CARDINAL
taxlaw-12713	1054	1	3	CARDINAL
taxlaw-12713	1055	1	4	CARDINAL
taxlaw-12713	1056	1	5	CARDINAL
taxlaw-12713	1057	1	6	CARDINAL
taxlaw-12713	1058	1	2	CARDINAL
taxlaw-12713	1060	1	charities	ORG
taxlaw-12713	1061	1	two	CARDINAL
taxlaw-12713	1062	1	the supreme court	ORG
taxlaw-12713	1062	2	21%	PERCENT
taxlaw-12713	1063	1	337	CARDINAL
taxlaw-12713	1063	2	323	CARDINAL
taxlaw-12713	1063	3	338	CARDINAL
taxlaw-12713	1063	4	hackney	ORG
taxlaw-12713	1063	5	10	CARDINAL
taxlaw-12713	1063	6	339	CARDINAL
taxlaw-12713	1066	1	341	CARDINAL
taxlaw-12713	1066	2	daniel halperin	PERSON
taxlaw-12713	1066	3	64	CARDINAL
taxlaw-12713	1066	4	283	CARDINAL
taxlaw-12713	1066	5	284	CARDINAL
taxlaw-12713	1066	6	2011	DATE
taxlaw-12713	1066	7	ellen p. aprill & lloyd h. mayer	ORG
taxlaw-12713	1066	8	172	CARDINAL
taxlaw-12713	1067	1	1887	DATE
taxlaw-12713	1067	2	sept. 20	DATE
taxlaw-12713	1067	3	2021	CARDINAL
taxlaw-12713	1068	1	342	CARDINAL
taxlaw-12713	1068	2	461	CARDINAL
taxlaw-12713	1068	3	540	CARDINAL
taxlaw-12713	1068	4	544	CARDINAL
taxlaw-12713	1068	5	1983	DATE
taxlaw-12713	1069	1	343 i.r.c	QUANTITY
taxlaw-12713	1070	1	11	CARDINAL
taxlaw-12713	1070	2	2024	CARDINAL
taxlaw-12713	1070	3	171	CARDINAL
taxlaw-12713	1070	4	today	DATE
taxlaw-12713	1070	5	around 9%	PERCENT
taxlaw-12713	1072	1	section 501(c)(3	LAW
taxlaw-12713	1076	1	only about 9%	PERCENT
taxlaw-12713	1076	2	the tens of millions of dollars	MONEY
taxlaw-12713	1076	3	first	ORDINAL
taxlaw-12713	1079	1	344	CARDINAL
taxlaw-12713	1080	1	170	CARDINAL
taxlaw-12713	1080	2	2055	CARDINAL
taxlaw-12713	1081	1	345	CARDINAL
taxlaw-12713	1081	2	hackney	ORG
taxlaw-12713	1081	3	10	CARDINAL
taxlaw-12713	1081	4	771	CARDINAL
taxlaw-12713	1081	5	ctr	GPE
taxlaw-12713	1082	1	342–345	CARDINAL
taxlaw-12713	1083	1	346	CARDINAL
taxlaw-12713	1083	2	supra	PERSON
taxlaw-12713	1083	3	30	CARDINAL
taxlaw-12713	1083	4	411–15	DATE
taxlaw-12713	1084	1	347	CARDINAL
taxlaw-12713	1084	2	evelyn brody	PERSON
taxlaw-12713	1084	3	149–51	DATE
taxlaw-12713	1084	4	evelyn brody ed.	PERSON
taxlaw-12713	1084	5	2002	DATE
taxlaw-12713	1085	1	348	CARDINAL
taxlaw-12713	1085	2	al.	PERSON
taxlaw-12713	1085	3	privileges & (	ORG
taxlaw-12713	1085	4	28	CARDINAL
taxlaw-12713	1085	5	l. rev	PERSON
taxlaw-12713	1085	6	85	CARDINAL
taxlaw-12713	1085	7	1993	DATE
taxlaw-12713	1086	1	349 i.r.c	QUANTITY
taxlaw-12713	1087	1	145	CARDINAL
taxlaw-12713	1087	2	350	CARDINAL
taxlaw-12713	1089	1	351	CARDINAL
taxlaw-12713	1089	2	congress	ORG
taxlaw-12713	1089	3	2017	CARDINAL
taxlaw-12713	1089	4	sec	ORG
taxlaw-12713	1089	5	11021	DATE
taxlaw-12713	1090	1	115-97	CARDINAL
taxlaw-12713	1090	2	dec. 22	DATE
taxlaw-12713	1090	3	2017	DATE
taxlaw-12713	1091	1	21%	PERCENT
taxlaw-12713	1091	2	about 9%	PERCENT
taxlaw-12713	1092	1	ctr	GPE
taxlaw-12713	1092	2	345	CARDINAL
taxlaw-12713	1093	1	352	CARDINAL
taxlaw-12713	1094	1	2501	CARDINAL
taxlaw-12713	1095	1	353	CARDINAL
taxlaw-12713	1096	1	2001	DATE
taxlaw-12713	1097	1	354 i.r.c	QUANTITY
taxlaw-12713	1098	1	2522	DATE
taxlaw-12713	1098	2	2055	CARDINAL
taxlaw-12713	1099	1	172	CARDINAL
taxlaw-12713	1100	1	15:2	CARDINAL
taxlaw-12713	1110	1	two	CARDINAL
taxlaw-12713	1113	1	the united states	GPE
taxlaw-12713	1113	2	james madison	PERSON
taxlaw-12713	1118	1	the united states	GPE
taxlaw-12713	1119	1	355	CARDINAL
taxlaw-12713	1119	2	supra	PERSON
taxlaw-12713	1119	3	9	CARDINAL
taxlaw-12713	1119	4	309	CARDINAL
taxlaw-12713	1120	1	356	CARDINAL
taxlaw-12713	1120	2	357	CARDINAL
taxlaw-12713	1120	3	b. breen et al.	PERSON
taxlaw-12713	1120	4	6	CARDINAL
taxlaw-12713	1120	5	b. breen et al	PERSON
taxlaw-12713	1120	6	2017	DATE
taxlaw-12713	1121	1	358	CARDINAL
taxlaw-12713	1121	2	10	CARDINAL
taxlaw-12713	1121	3	47	DATE
taxlaw-12713	1121	4	james madison	PERSON
taxlaw-12713	1122	1	ian shapiro ed.	PERSON
taxlaw-12713	1122	2	2009	DATE
taxlaw-12713	1123	1	359	CARDINAL
taxlaw-12713	1124	1	48	DATE
taxlaw-12713	1125	1	360	CARDINAL
taxlaw-12713	1125	2	habermas	ORG
taxlaw-12713	1125	3	supra	PERSON
taxlaw-12713	1125	4	11	CARDINAL
taxlaw-12713	1126	1	361	CARDINAL
taxlaw-12713	1126	2	hackney	ORG
taxlaw-12713	1126	3	supra	PERSON
taxlaw-12713	1126	4	9	CARDINAL
taxlaw-12713	1126	5	287–88	CARDINAL
taxlaw-12713	1126	6	2024	CARDINAL
taxlaw-12713	1126	7	173	CARDINAL
taxlaw-12713	1134	1	the united states	GPE
taxlaw-12713	1137	1	the united states	GPE
taxlaw-12713	1137	2	irs	ORG
taxlaw-12713	1140	1	3	CARDINAL
taxlaw-12713	1141	1	the united states	GPE
taxlaw-12713	1141	2	362	CARDINAL
taxlaw-12713	1142	1	supra	PERSON
taxlaw-12713	1142	2	319	CARDINAL
taxlaw-12713	1142	3	46–74	CARDINAL
taxlaw-12713	1143	1	363	CARDINAL
taxlaw-12713	1143	2	thomas christiano	PERSON
taxlaw-12713	1143	3	james e. anderson	PERSON
taxlaw-12713	1143	4	216	CARDINAL
taxlaw-12713	1143	5	7th	ORDINAL
taxlaw-12713	1143	6	2011	DATE
taxlaw-12713	1144	1	364	CARDINAL
taxlaw-12713	1144	2	kenneth culp davis	PERSON
taxlaw-12713	1144	3	1969	DATE
taxlaw-12713	1144	4	robert a. dahl	PERSON
taxlaw-12713	1144	5	335	CARDINAL
taxlaw-12713	1144	6	1989	DATE
taxlaw-12713	1145	1	174	CARDINAL
taxlaw-12713	1145	2	15:2	CARDINAL
taxlaw-12713	1156	1	congress	ORG
taxlaw-12713	1156	2	irs	ORG
taxlaw-12713	1157	1	the united states	GPE
taxlaw-12713	1159	1	the united states	GPE
taxlaw-12713	1161	1	congress	ORG
taxlaw-12713	1161	2	congress	ORG
taxlaw-12713	1162	1	irs	ORG
taxlaw-12713	1162	2	congress	ORG
taxlaw-12713	1164	1	breen, dunn	ORG
taxlaw-12713	1165	1	congress	ORG
taxlaw-12713	1165	2	365 mayer & wilson	ORG
taxlaw-12713	1165	3	supra	PERSON
taxlaw-12713	1165	4	266	CARDINAL
taxlaw-12713	1165	5	505	CARDINAL
taxlaw-12713	1166	1	366	CARDINAL
taxlaw-12713	1166	2	philip t. hackney	PERSON
taxlaw-12713	1166	3	13	CARDINAL
taxlaw-12713	1166	4	pitt	PERSON
taxlaw-12713	1167	1	83	DATE
taxlaw-12713	1167	2	90	DATE
taxlaw-12713	1167	3	2015	CARDINAL
taxlaw-12713	1168	1	367	CARDINAL
taxlaw-12713	1169	1	al.	PERSON
taxlaw-12713	1169	2	supra	PERSON
taxlaw-12713	1169	3	357	CARDINAL
taxlaw-12713	1169	4	4	CARDINAL
taxlaw-12713	1170	1	368	CARDINAL
taxlaw-12713	1170	2	1950	DATE
taxlaw-12713	1172	1	81-814	CARDINAL
taxlaw-12713	1172	2	301	CARDINAL
taxlaw-12713	1172	3	331	CARDINAL
taxlaw-12713	1172	4	64	CARDINAL
taxlaw-12713	1173	1	906	CARDINAL
taxlaw-12713	1173	2	947–53	CARDINAL
taxlaw-12713	1173	3	957–59	DATE
taxlaw-12713	1174	1	susan 2024	PERSON
taxlaw-12713	1174	2	175	CARDINAL
taxlaw-12713	1176	1	irs	ORG
taxlaw-12713	1181	1	two	CARDINAL
taxlaw-12713	1182	1	irs	ORG
taxlaw-12713	1183	1	first	ORDINAL
taxlaw-12713	1184	1	six	CARDINAL
taxlaw-12713	1184	2	1	CARDINAL
taxlaw-12713	1184	3	2	CARDINAL
taxlaw-12713	1184	4	3	CARDINAL
taxlaw-12713	1184	5	4	CARDINAL
taxlaw-12713	1184	6	5	CARDINAL
taxlaw-12713	1184	7	6	CARDINAL
taxlaw-12713	1185	1	irs	ORG
taxlaw-12713	1188	1	the supreme court	ORG
taxlaw-12713	1188	2	bob jones	PERSON
taxlaw-12713	1189	1	irs	ORG
taxlaw-12713	1189	2	394–405	CARDINAL
taxlaw-12713	1189	3	susan rose-ackerman ed	PERSON
taxlaw-12713	1189	4	1986	DATE
taxlaw-12713	1191	1	369	CARDINAL
taxlaw-12713	1192	1	al.	PERSON
taxlaw-12713	1192	2	supra	PERSON
taxlaw-12713	1192	3	357	CARDINAL
taxlaw-12713	1192	4	4	CARDINAL
taxlaw-12713	1192	5	370	CARDINAL
taxlaw-12713	1194	1	2055	CARDINAL
taxlaw-12713	1194	2	2522	DATE
taxlaw-12713	1197	1	372	CARDINAL
taxlaw-12713	1197	2	70	CARDINAL
taxlaw-12713	1197	3	1934	DATE
taxlaw-12713	1198	1	373	CARDINAL
taxlaw-12713	1198	2	bob jones univ	PERSON
taxlaw-12713	1199	1	v. united states	GPE
taxlaw-12713	1199	2	461	CARDINAL
taxlaw-12713	1199	3	574	CARDINAL
taxlaw-12713	1199	4	1983	DATE
taxlaw-12713	1200	1	176	CARDINAL
taxlaw-12713	1200	2	columbia	ORG
taxlaw-12713	1201	1	15:2	CARDINAL
taxlaw-12713	1204	1	990	ORG
taxlaw-12713	1204	2	990	ORG
taxlaw-12713	1208	1	irs	ORG
taxlaw-12713	1209	1	374	CARDINAL
taxlaw-12713	1210	1	2007-41, 2007-1	DATE
taxlaw-12713	1212	1	375	CARDINAL
taxlaw-12713	1212	2	hackney	ORG
taxlaw-12713	1212	3	supra	PERSON
taxlaw-12713	1212	4	366	CARDINAL
taxlaw-12713	1212	5	108	CARDINAL
taxlaw-12713	1212	6	376	CARDINAL
taxlaw-12713	1213	1	243	CARDINAL
taxlaw-12713	1214	1	377	CARDINAL
taxlaw-12713	1214	2	robert n. anthony	PERSON
taxlaw-12713	1214	3	9	CARDINAL
taxlaw-12713	1215	1	44	DATE
taxlaw-12713	1215	2	44	DATE
taxlaw-12713	1215	3	1995	DATE
taxlaw-12713	1216	1	al.	PERSON
taxlaw-12713	1216	2	supra	PERSON
taxlaw-12713	1216	3	357	CARDINAL
taxlaw-12713	1216	4	6	DATE
taxlaw-12713	1217	1	378	CARDINAL
taxlaw-12713	1217	2	68	CARDINAL
taxlaw-12713	1217	3	379	CARDINAL
taxlaw-12713	1217	4	elizabeth k. keating &	PERSON
taxlaw-12713	1217	5	peter frumkin	PERSON
taxlaw-12713	1217	6	63	CARDINAL
taxlaw-12713	1219	1	3	CARDINAL
taxlaw-12713	1219	2	3	DATE
taxlaw-12713	1219	3	2003	DATE
taxlaw-12713	1220	1	380	CARDINAL
taxlaw-12713	1220	2	joseph crespino	PERSON
taxlaw-12713	1220	3	90	CARDINAL
taxlaw-12713	1220	4	bruce j. schulman & julian e. zelizer eds.	ORG
taxlaw-12713	1220	5	2008	DATE
taxlaw-12713	1220	6	irs	ORG
taxlaw-12713	1220	7	america	GPE
taxlaw-12713	1220	8	the 1970s	DATE
taxlaw-12713	1221	1	381	CARDINAL
taxlaw-12713	1221	2	supra	PERSON
taxlaw-12713	1221	3	357	CARDINAL
taxlaw-12713	1221	4	3–4	CARDINAL
taxlaw-12713	1222	1	2024	CARDINAL
taxlaw-12713	1222	2	177	CARDINAL
taxlaw-12713	1222	3	kearns	ORG
taxlaw-12713	1224	1	mayer	PERSON
taxlaw-12713	1224	2	irs	ORG
taxlaw-12713	1224	3	irs	ORG
taxlaw-12713	1225	1	gao	PERSON
taxlaw-12713	1225	2	irs	ORG
taxlaw-12713	1225	3	gao	PERSON
taxlaw-12713	1225	4	87%	PERCENT
taxlaw-12713	1225	5	gao	PERSON
taxlaw-12713	1225	6	irs	ORG
taxlaw-12713	1225	7	2012	DATE
taxlaw-12713	1230	1	fifty years	DATE
taxlaw-12713	1232	1	382	CARDINAL
taxlaw-12713	1232	2	kevin p. kearns	PERSON
taxlaw-12713	1232	3	america	GPE
taxlaw-12713	1232	4	12	CARDINAL
taxlaw-12713	1232	5	589	CARDINAL
taxlaw-12713	1232	6	383	CARDINAL
taxlaw-12713	1232	7	supra	PERSON
taxlaw-12713	1232	8	1	CARDINAL
taxlaw-12713	1232	9	94	CARDINAL
taxlaw-12713	1233	1	384	CARDINAL
taxlaw-12713	1233	2	supra	PERSON
taxlaw-12713	1233	3	30	CARDINAL
taxlaw-12713	1233	4	sidel	GPE
taxlaw-12713	1233	5	234	CARDINAL
taxlaw-12713	1233	6	804–07	CARDINAL
taxlaw-12713	1234	1	385	CARDINAL
taxlaw-12713	1234	2	u.s.	GPE
taxlaw-12713	1235	1	gao-20-454	PERSON
taxlaw-12713	1235	2	irs	ORG
taxlaw-12713	1235	3	2020	DATE
taxlaw-12713	1236	1	386	CARDINAL
taxlaw-12713	1236	2	13	CARDINAL
taxlaw-12713	1237	1	387	CARDINAL
taxlaw-12713	1237	2	andrew p. williams & jennifer a. taylor	PERSON
taxlaw-12713	1237	3	24	CARDINAL
taxlaw-12713	1237	4	j. vol.	PERSON
taxlaw-12713	1238	1	559	CARDINAL
taxlaw-12713	1238	2	564	CARDINAL
taxlaw-12713	1238	3	2013	DATE
taxlaw-12713	1239	1	388	CARDINAL
taxlaw-12713	1240	1	mayer & wilson	ORG
taxlaw-12713	1240	2	supra	PERSON
taxlaw-12713	1240	3	266	CARDINAL
taxlaw-12713	1240	4	480	CARDINAL
taxlaw-12713	1240	5	more than fifty years	DATE
taxlaw-12713	1241	1	mayer	PERSON
taxlaw-12713	1241	2	wilson	PERSON
taxlaw-12713	1242	1	490	CARDINAL
taxlaw-12713	1242	2	178	CARDINAL
taxlaw-12713	1242	3	15:2	CARDINAL
taxlaw-12713	1243	1	irs	ORG
taxlaw-12713	1253	1	medicare & medicaid	ORG
taxlaw-12713	1253	2	the drug enforcement administration	ORG
taxlaw-12713	1253	3	dea	ORG
taxlaw-12713	1253	4	the environmental protection agency	ORG
taxlaw-12713	1253	5	epa	ORG
taxlaw-12713	1262	1	389	CARDINAL
taxlaw-12713	1262	2	erica mitchell	PERSON
taxlaw-12713	1262	3	eoscu	GPE
taxlaw-12713	1265	1	oct. 15	DATE
taxlaw-12713	1265	2	2021	DATE
taxlaw-12713	1267	1	390	CARDINAL
taxlaw-12713	1267	2	keating & frumkin	ORG
taxlaw-12713	1267	3	379	CARDINAL
taxlaw-12713	1267	4	4	CARDINAL
taxlaw-12713	1267	5	2024	CARDINAL
taxlaw-12713	1267	6	179	CARDINAL
taxlaw-12713	1274	1	today	DATE
taxlaw-12713	1277	1	irs	ORG
taxlaw-12713	1278	1	irs	ORG
taxlaw-12713	1279	1	irs	ORG
taxlaw-12713	1280	1	irs	ORG
taxlaw-12713	1281	1	owens	PERSON
taxlaw-12713	1281	2	irs	ORG
taxlaw-12713	1282	1	irs	ORG
taxlaw-12713	1282	2	irs	ORG
taxlaw-12713	1283	1	irs	ORG
taxlaw-12713	1284	1	irs	ORG
taxlaw-12713	1287	1	marc allen eisner	PERSON
taxlaw-12713	1288	1	391	CARDINAL
taxlaw-12713	1289	1	392	CARDINAL
taxlaw-12713	1289	2	393	CARDINAL
taxlaw-12713	1289	3	supra	PERSON
taxlaw-12713	1289	4	1	CARDINAL
taxlaw-12713	1289	5	394	CARDINAL
taxlaw-12713	1289	6	i. 395	PERSON
taxlaw-12713	1289	7	jim jones	PERSON
taxlaw-12713	1289	8	one	CARDINAL
taxlaw-12713	1289	9	congress	ORG
taxlaw-12713	1289	10	april 19	DATE
taxlaw-12713	1289	11	2022	DATE
taxlaw-12713	1289	12	included%2049%20percent%20of%20republicans	NORP
taxlaw-12713	1289	13	perma.cc/yv8m-nl4k	ORG
taxlaw-12713	1290	1	396	CARDINAL
taxlaw-12713	1290	2	marc allen eisner	PERSON
taxlaw-12713	1290	3	23	CARDINAL
taxlaw-12713	1290	4	1993	DATE
taxlaw-12713	1291	1	180	CARDINAL
taxlaw-12713	1291	2	15:2	CARDINAL
taxlaw-12713	1291	3	irs	ORG
taxlaw-12713	1292	1	irs	ORG
taxlaw-12713	1292	2	irs	ORG
taxlaw-12713	1292	3	irs	ORG
taxlaw-12713	1293	1	one	CARDINAL
taxlaw-12713	1293	2	irs	ORG
taxlaw-12713	1294	1	irs	ORG
taxlaw-12713	1294	2	congress	ORG
taxlaw-12713	1298	1	irs	ORG
taxlaw-12713	1298	2	steve miller	PERSON
taxlaw-12713	1298	3	irs	ORG
taxlaw-12713	1298	4	irs	ORG
taxlaw-12713	1298	5	section 501(c)(3	LAW
taxlaw-12713	1298	6	congress	ORG
taxlaw-12713	1298	7	990	ORG
taxlaw-12713	1299	1	congress	ORG
taxlaw-12713	1300	1	irs	ORG
taxlaw-12713	1300	2	397	CARDINAL
taxlaw-12713	1300	3	supra	PERSON
taxlaw-12713	1300	4	1	CARDINAL
taxlaw-12713	1300	5	8	DATE
taxlaw-12713	1300	6	irs	ORG
taxlaw-12713	1301	1	398	CARDINAL
taxlaw-12713	1302	1	399	CARDINAL
taxlaw-12713	1303	1	400	CARDINAL
taxlaw-12713	1305	1	401	CARDINAL
taxlaw-12713	1305	2	george g. bogert et al.	PERSON
taxlaw-12713	1305	3	88	CARDINAL
taxlaw-12713	1305	4	369	CARDINAL
taxlaw-12713	1308	1	67	CARDINAL
taxlaw-12713	1308	2	76–77	DATE
taxlaw-12713	1308	3	british	NORP
taxlaw-12713	1310	1	402	CARDINAL
taxlaw-12713	1310	2	steven t. miller	PERSON
taxlaw-12713	1313	1	apr. 23, 2008	DATE
taxlaw-12713	1314	1	403	CARDINAL
taxlaw-12713	1315	1	june 11, 2008	DATE
taxlaw-12713	1315	2	2024	CARDINAL
taxlaw-12713	1315	3	181	CARDINAL
taxlaw-12713	1316	1	irs	ORG
taxlaw-12713	1316	2	irs	ORG
taxlaw-12713	1317	1	helge	PERSON
taxlaw-12713	1317	2	owens	PERSON
taxlaw-12713	1319	1	congress	ORG
taxlaw-12713	1319	2	two	CARDINAL
taxlaw-12713	1322	1	owens	PERSON
taxlaw-12713	1324	1	irs	ORG
taxlaw-12713	1325	1	irs	ORG
taxlaw-12713	1327	1	congress	ORG
taxlaw-12713	1327	2	irs	ORG
taxlaw-12713	1328	1	two	CARDINAL
taxlaw-12713	1329	1	irs	ORG
taxlaw-12713	1329	2	irs	ORG
taxlaw-12713	1331	1	irs	ORG
taxlaw-12713	1333	1	irs	ORG
taxlaw-12713	1336	1	irs	ORG
taxlaw-12713	1336	2	irs	ORG
taxlaw-12713	1337	1	irs	ORG
taxlaw-12713	1338	1	irs	ORG
taxlaw-12713	1338	2	404	CARDINAL
taxlaw-12713	1339	1	405	CARDINAL
taxlaw-12713	1339	2	supra	PERSON
taxlaw-12713	1339	3	1	CARDINAL
taxlaw-12713	1339	4	182	CARDINAL
taxlaw-12713	1340	1	15:2	CARDINAL
taxlaw-12713	1342	1	irs	ORG
taxlaw-12713	1342	2	congress	ORG
taxlaw-12713	1344	1	irs	ORG
taxlaw-12713	1345	1	irs	ORG
taxlaw-12713	1346	1	irs	ORG
taxlaw-12713	1347	1	two	CARDINAL
taxlaw-12713	1347	2	irs	ORG
taxlaw-12713	1347	3	third	ORDINAL
taxlaw-12713	1349	1	irs	ORG
taxlaw-12713	1351	1	irs	ORG
taxlaw-12713	1353	1	owens	PERSON
taxlaw-12713	1353	2	helge	PERSON
taxlaw-12713	1356	1	irs	ORG
taxlaw-12713	1358	1	d.	NORP
taxlaw-12713	1358	2	irs	ORG
taxlaw-12713	1358	3	irs	ORG
taxlaw-12713	1359	1	irs	ORG
taxlaw-12713	1359	2	406	CARDINAL
taxlaw-12713	1359	3	supra	PERSON
taxlaw-12713	1359	4	396	CARDINAL
taxlaw-12713	1359	5	16	DATE
taxlaw-12713	1360	1	407	CARDINAL
taxlaw-12713	1360	2	14	CARDINAL
taxlaw-12713	1360	3	638	CARDINAL
taxlaw-12713	1361	1	408	CARDINAL
taxlaw-12713	1362	1	183	CARDINAL
taxlaw-12713	1363	1	irs	ORG
taxlaw-12713	1366	1	irs	ORG
taxlaw-12713	1367	1	iv(d	PERSON
taxlaw-12713	1367	2	first	ORDINAL
taxlaw-12713	1367	3	irs	ORG
taxlaw-12713	1368	1	irs	ORG
taxlaw-12713	1369	1	years ago	DATE
taxlaw-12713	1369	2	irs	ORG
taxlaw-12713	1370	1	irs	ORG
taxlaw-12713	1371	1	irs	ORG
taxlaw-12713	1372	1	irs	ORG
taxlaw-12713	1373	1	irs	ORG
taxlaw-12713	1374	1	congress	ORG
taxlaw-12713	1374	2	irs	ORG
taxlaw-12713	1375	1	congress	ORG
taxlaw-12713	1375	2	irs	ORG
taxlaw-12713	1375	3	irs	ORG
taxlaw-12713	1375	4	irs	ORG
taxlaw-12713	1375	5	irs	ORG
taxlaw-12713	1376	1	congress	ORG
taxlaw-12713	1376	2	irs	ORG
taxlaw-12713	1376	3	irs	ORG
taxlaw-12713	1378	1	u.s.	GPE
taxlaw-12713	1381	1	irs	ORG
taxlaw-12713	1382	1	409	CARDINAL
taxlaw-12713	1382	2	4%	PERCENT
taxlaw-12713	1383	1	1969	DATE
taxlaw-12713	1385	1	91-172	CARDINAL
taxlaw-12713	1385	2	101	CARDINAL
taxlaw-12713	1385	3	83	CARDINAL
taxlaw-12713	1386	1	487	CARDINAL
taxlaw-12713	1386	2	492 & 498	ORG
taxlaw-12713	1388	1	irs	ORG
taxlaw-12713	1389	1	410	CARDINAL
taxlaw-12713	1390	1	184	CARDINAL
taxlaw-12713	1390	2	columbia	ORG
taxlaw-12713	1391	1	15:2	CARDINAL
taxlaw-12713	1391	2	irs	ORG
taxlaw-12713	1394	1	irs	ORG
taxlaw-12713	1395	1	congress	ORG
taxlaw-12713	1395	2	irs	ORG
taxlaw-12713	1396	1	irs	ORG
taxlaw-12713	1397	1	congress	ORG
taxlaw-12713	1398	1	congress	ORG
taxlaw-12713	1401	1	congress	ORG
taxlaw-12713	1402	1	irs	ORG
taxlaw-12713	1402	2	irs	ORG
taxlaw-12713	1404	1	irs	ORG
taxlaw-12713	1405	1	irs	ORG
taxlaw-12713	1407	1	irs	ORG
taxlaw-12713	1408	1	irs	ORG
taxlaw-12713	1409	1	today	DATE
taxlaw-12713	1409	2	411	CARDINAL
taxlaw-12713	1409	3	mark a. hall &	ORG
taxlaw-12713	1409	4	john d. colombo	PERSON
taxlaw-12713	1409	5	66	CARDINAL
taxlaw-12713	1410	1	l. rev	PERSON
taxlaw-12713	1410	2	307	CARDINAL
taxlaw-12713	1410	3	405	CARDINAL
taxlaw-12713	1410	4	1991	DATE
taxlaw-12713	1411	1	17	CARDINAL
taxlaw-12713	1411	2	70	DATE
taxlaw-12713	1413	1	412	CARDINAL
taxlaw-12713	1413	2	hackney	ORG
taxlaw-12713	1413	3	supra	PERSON
taxlaw-12713	1413	4	183	CARDINAL
taxlaw-12713	1413	5	congress	ORG
taxlaw-12713	1414	1	413	CARDINAL
taxlaw-12713	1414	2	hackney	ORG
taxlaw-12713	1414	3	supra	PERSON
taxlaw-12713	1414	4	366	CARDINAL
taxlaw-12713	1415	1	414	CARDINAL
taxlaw-12713	1416	1	185	CARDINAL
taxlaw-12713	1417	1	irs	ORG
taxlaw-12713	1418	1	irs	ORG
taxlaw-12713	1420	1	irs	ORG
taxlaw-12713	1422	1	990	ORG
taxlaw-12713	1422	2	990	ORG
taxlaw-12713	1423	1	mayer	PERSON
taxlaw-12713	1423	2	irs	ORG
taxlaw-12713	1423	3	one	CARDINAL
taxlaw-12713	1423	4	mayer	PERSON
taxlaw-12713	1425	1	990	CARDINAL
taxlaw-12713	1426	1	the united states	GPE
taxlaw-12713	1428	1	congress	ORG
taxlaw-12713	1428	2	irs	ORG
taxlaw-12713	1429	1	irs	ORG
taxlaw-12713	1431	1	republicans	NORP
taxlaw-12713	1431	2	irs	ORG
taxlaw-12713	1432	1	congress	ORG
taxlaw-12713	1432	2	irs	ORG
taxlaw-12713	1433	1	congress	ORG
taxlaw-12713	1434	1	congress	ORG
taxlaw-12713	1434	2	irs	ORG
taxlaw-12713	1435	1	first	ORDINAL
taxlaw-12713	1437	1	415	CARDINAL
taxlaw-12713	1437	2	lloyd hitoshi mayer	PERSON
taxlaw-12713	1437	3	94	CARDINAL
taxlaw-12713	1438	1	l. rev	PERSON
taxlaw-12713	1438	2	1281	CARDINAL
taxlaw-12713	1438	3	2019	DATE
taxlaw-12713	1439	1	416	CARDINAL
taxlaw-12713	1440	1	1305–06	DATE
taxlaw-12713	1441	1	417	CARDINAL
taxlaw-12713	1441	2	supra	PERSON
taxlaw-12713	1441	3	382	CARDINAL
taxlaw-12713	1441	4	588	CARDINAL
taxlaw-12713	1442	1	419	CARDINAL
taxlaw-12713	1442	2	68	CARDINAL
taxlaw-12713	1442	3	680	DATE
taxlaw-12713	1442	4	186	CARDINAL
taxlaw-12713	1443	1	15:2 second	TIME
taxlaw-12713	1443	2	irs	ORG
taxlaw-12713	1444	1	irs	ORG
taxlaw-12713	1445	1	irs	ORG
taxlaw-12713	1446	1	2020	DATE
taxlaw-12713	1446	2	irs	ORG
taxlaw-12713	1446	3	over $5.5 trillion	MONEY
taxlaw-12713	1446	4	irs	ORG
taxlaw-12713	1447	1	third	ORDINAL
taxlaw-12713	1447	2	irs	ORG
taxlaw-12713	1449	1	irs	ORG
taxlaw-12713	1450	1	congress	ORG
taxlaw-12713	1450	2	irs	ORG
taxlaw-12713	1450	3	irs	ORG
taxlaw-12713	1451	1	irs	ORG
taxlaw-12713	1452	1	congress	ORG
taxlaw-12713	1452	2	irs	ORG
taxlaw-12713	1452	3	congress	ORG
taxlaw-12713	1452	4	irs	ORG
taxlaw-12713	1453	1	irs	ORG
taxlaw-12713	1453	2	congress	ORG
taxlaw-12713	1454	1	two	CARDINAL
taxlaw-12713	1455	1	irs	ORG
taxlaw-12713	1456	1	irs	ORG
taxlaw-12713	1457	1	420	CARDINAL
taxlaw-12713	1457	2	soi	ORG
taxlaw-12713	1457	3	2020	DATE
taxlaw-12713	1457	4	perma.cc/399z-lcl4	NORP