id	sid	eid	entity	type
taxlaw-13767	1	1	jeffrey h. kahn* & rebecca roman**	PERSON
taxlaw-13767	1	2	america	GPE
taxlaw-13767	2	1	first	ORDINAL
taxlaw-13767	5	1	2017	CARDINAL
taxlaw-13767	6	1	congress	ORG
taxlaw-13767	6	2	supreme court	ORG
taxlaw-13767	7	1	congress	ORG
taxlaw-13767	7	2	billions	CARDINAL
taxlaw-13767	10	1	two	CARDINAL
taxlaw-13767	11	1	first	ORDINAL
taxlaw-13767	19	1	congress	ORG
taxlaw-13767	20	1	harry m. walborsky	PERSON
taxlaw-13767	20	2	florida state university college of law	ORG
taxlaw-13767	21	1	gibson, dunn & crutcher	ORG
taxlaw-13767	22	1	annalena	GPE
taxlaw-13767	23	1	132	CARDINAL
taxlaw-13767	24	1	16:2	CARDINAL
taxlaw-13767	24	2	i.	PERSON
taxlaw-13767	24	3	133 ii	QUANTITY
taxlaw-13767	26	1	133	CARDINAL
taxlaw-13767	26	2	1917–1942	CARDINAL
taxlaw-13767	26	3	134	CARDINAL
taxlaw-13767	26	4	1942–1984	CARDINAL
taxlaw-13767	26	5	137	CARDINAL
taxlaw-13767	26	6	139	CARDINAL
taxlaw-13767	26	7	d.	NORP
taxlaw-13767	26	8	2017	CARDINAL
taxlaw-13767	27	1	142 iii	QUANTITY
taxlaw-13767	28	1	two	CARDINAL
taxlaw-13767	28	2	143	CARDINAL
taxlaw-13767	28	3	147	CARDINAL
taxlaw-13767	28	4	149	CARDINAL
taxlaw-13767	28	5	149	CARDINAL
taxlaw-13767	29	1	149	CARDINAL
taxlaw-13767	29	2	150	CARDINAL
taxlaw-13767	29	3	154	CARDINAL
taxlaw-13767	30	1	157	CARDINAL
taxlaw-13767	30	2	d.	NORP
taxlaw-13767	30	3	160	CARDINAL
taxlaw-13767	31	1	v. conclusion ..................................................................................................	PERSON
taxlaw-13767	31	2	160	CARDINAL
taxlaw-13767	31	3	133	CARDINAL
taxlaw-13767	31	4	i. introduction	PERSON
taxlaw-13767	31	5	america	GPE
taxlaw-13767	32	1	first	ORDINAL
taxlaw-13767	33	1	2017,1	CARDINAL
taxlaw-13767	35	1	2017	CARDINAL
taxlaw-13767	35	2	december 31, 2018	DATE
taxlaw-13767	36	1	code3	ORG
taxlaw-13767	36	2	the early 1940s	DATE
taxlaw-13767	37	1	congress	ORG
taxlaw-13767	39	1	2017	CARDINAL
taxlaw-13767	40	1	four	CARDINAL
taxlaw-13767	46	1	american	NORP
taxlaw-13767	47	1	first	ORDINAL
taxlaw-13767	47	2	america	GPE
taxlaw-13767	47	3	mid-seventeenth	DATE
taxlaw-13767	47	4	fiscal year 2018	DATE
taxlaw-13767	49	1	115-97	CARDINAL
taxlaw-13767	49	2	131	CARDINAL
taxlaw-13767	50	1	2054	CARDINAL
taxlaw-13767	50	2	2017	CARDINAL
taxlaw-13767	51	1	2	CARDINAL
taxlaw-13767	53	1	3	CARDINAL
taxlaw-13767	53	2	1986	DATE
taxlaw-13767	55	1	4	CARDINAL
taxlaw-13767	55	2	1	CARDINAL
taxlaw-13767	55	3	roger wohlner	PERSON
taxlaw-13767	55	4	2026	CARDINAL
taxlaw-13767	56	1	alm	PERSON
taxlaw-13767	56	2	nov. 22	DATE
taxlaw-13767	56	3	2023	CARDINAL
taxlaw-13767	56	4	11:49 am	TIME
taxlaw-13767	58	1	5	CARDINAL
taxlaw-13767	58	2	137-38	CARDINAL
taxlaw-13767	58	3	l. w. king trans.	PERSON
taxlaw-13767	58	4	1910	DATE
taxlaw-13767	58	5	laura clark	PERSON
taxlaw-13767	58	6	second	ORDINAL
taxlaw-13767	58	7	america	GPE
taxlaw-13767	58	8	today	DATE
taxlaw-13767	58	9	1643	CARDINAL
taxlaw-13767	58	10	smithsonian mag	PERSON
taxlaw-13767	59	1	jan. 5	DATE
taxlaw-13767	59	2	2015	DATE
taxlaw-13767	59	3	william h. whitmore	PERSON
taxlaw-13767	59	4	massachusetts	GPE
taxlaw-13767	59	5	1630	CARDINAL
taxlaw-13767	59	6	1686 99	DATE
taxlaw-13767	61	1	134	CARDINAL
taxlaw-13767	61	2	columbia	ORG
taxlaw-13767	62	1	16:2	CARDINAL
taxlaw-13767	62	2	1913.6	CARDINAL
taxlaw-13767	62	3	four	CARDINAL
taxlaw-13767	63	1	world war ii	EVENT
taxlaw-13767	65	1	1942	DATE
taxlaw-13767	65	2	congress	ORG
taxlaw-13767	66	1	1984	DATE
taxlaw-13767	66	2	congress	ORG
taxlaw-13767	67	1	2017	DATE
taxlaw-13767	67	2	congress	ORG
taxlaw-13767	68	1	congress	ORG
taxlaw-13767	69	1	congress	ORG
taxlaw-13767	70	1	first	ORDINAL
taxlaw-13767	71	1	the supreme court	ORG
taxlaw-13767	71	2	1917	DATE
taxlaw-13767	71	3	howard	ORG
taxlaw-13767	71	4	katherine gould.9	PERSON
taxlaw-13767	71	5	howard gould	PERSON
taxlaw-13767	71	6	jay gould	PERSON
taxlaw-13767	72	1	howard	PERSON
taxlaw-13767	72	2	three	CARDINAL
taxlaw-13767	72	3	two	CARDINAL
taxlaw-13767	72	4	howard	ORG
taxlaw-13767	72	5	first	ORDINAL
taxlaw-13767	72	6	katherine clemmons	PERSON
taxlaw-13767	73	1	two	CARDINAL
taxlaw-13767	73	2	europe	LOC
taxlaw-13767	73	3	6	CARDINAL
taxlaw-13767	73	4	1913	DATE
taxlaw-13767	74	1	63	CARDINAL
taxlaw-13767	74	2	38	CARDINAL
taxlaw-13767	75	1	114	CARDINAL
taxlaw-13767	76	1	the civil war	EVENT
taxlaw-13767	77	1	1872	DATE
taxlaw-13767	78	1	16th	ORDINAL
taxlaw-13767	78	2	u.s.	GPE
taxlaw-13767	78	3	1913	DATE
taxlaw-13767	80	1	7	CARDINAL
taxlaw-13767	80	2	u.s.	GPE
taxlaw-13767	83	1	congress	ORG
taxlaw-13767	83	2	1913	DATE
taxlaw-13767	84	1	congress	ORG
taxlaw-13767	85	1	u.s.	GPE
taxlaw-13767	86	1	2	CARDINAL
taxlaw-13767	87	1	3	CARDINAL
taxlaw-13767	87	2	1894	DATE
taxlaw-13767	87	3	congress	ORG
taxlaw-13767	89	1	the supreme court	ORG
taxlaw-13767	90	1	158	CARDINAL
taxlaw-13767	90	2	601	CARDINAL
taxlaw-13767	90	3	637	CARDINAL
taxlaw-13767	90	4	1895	DATE
taxlaw-13767	92	1	8	CARDINAL
taxlaw-13767	92	2	1913	DATE
taxlaw-13767	93	1	9	CARDINAL
taxlaw-13767	93	2	gould v. gould	PERSON
taxlaw-13767	93	3	245	CARDINAL
taxlaw-13767	93	4	151	CARDINAL
taxlaw-13767	95	1	10	CARDINAL
taxlaw-13767	96	1	howard gould	PERSON
taxlaw-13767	96	2	n.y.	GPE
taxlaw-13767	96	3	nov. 9, 1894	DATE
taxlaw-13767	96	4	12	CARDINAL
taxlaw-13767	96	5	howard gould marries	PERSON
taxlaw-13767	96	6	n.y.	GPE
taxlaw-13767	96	7	oct. 13, 1898	DATE
taxlaw-13767	96	8	1	CARDINAL
taxlaw-13767	96	9	howard gould	PERSON
taxlaw-13767	96	10	weds	ORG
taxlaw-13767	96	11	n.y.	GPE
taxlaw-13767	96	12	may 19, 1937	DATE
taxlaw-13767	96	13	20	CARDINAL
taxlaw-13767	97	1	135	CARDINAL
taxlaw-13767	97	2	courtship.11 howard’s	PERSON
taxlaw-13767	99	1	two	CARDINAL
taxlaw-13767	99	2	1898.13	CARDINAL
taxlaw-13767	99	3	less than a decade later	DATE
taxlaw-13767	100	1	almost a year	DATE
taxlaw-13767	100	2	katherine	PERSON
taxlaw-13767	100	3	1907	DATE
taxlaw-13767	101	1	howard	ORG
taxlaw-13767	101	2	katherine	ORG
taxlaw-13767	101	3	howard	PERSON
taxlaw-13767	101	4	katherine	PERSON
taxlaw-13767	101	5	dustin farnum	PERSON
taxlaw-13767	102	1	gould	PERSON
taxlaw-13767	103	1	1909	DATE
taxlaw-13767	103	2	howard	PERSON
taxlaw-13767	103	3	katherine	ORG
taxlaw-13767	103	4	monthly	DATE
taxlaw-13767	103	5	3,000	MONEY
taxlaw-13767	104	1	around a million dollars	MONEY
taxlaw-13767	104	2	annually	DATE
taxlaw-13767	104	3	today	DATE
taxlaw-13767	105	1	gould	PERSON
taxlaw-13767	105	2	monthly	DATE
taxlaw-13767	105	3	the years 1913 and 1914	DATE
taxlaw-13767	105	4	gould	PERSON
taxlaw-13767	106	1	four	CARDINAL
taxlaw-13767	107	1	first	ORDINAL
taxlaw-13767	108	1	second	ORDINAL
taxlaw-13767	109	1	third	ORDINAL
taxlaw-13767	111	1	two	CARDINAL
taxlaw-13767	112	1	howard	ORG
taxlaw-13767	112	2	katherine	GPE
taxlaw-13767	112	3	11	CARDINAL
taxlaw-13767	112	4	howard gould marries	PERSON
taxlaw-13767	112	5	10	CARDINAL
taxlaw-13767	112	6	12	CARDINAL
taxlaw-13767	114	1	gould	PERSON
taxlaw-13767	114	2	l.a. herald	ORG
taxlaw-13767	114	3	june 15, 1909	DATE
taxlaw-13767	114	4	1	CARDINAL
taxlaw-13767	114	5	15	CARDINAL
taxlaw-13767	114	6	michelle mcclellan	PERSON
taxlaw-13767	114	7	katherine gould’s	PERSON
taxlaw-13767	114	8	atlantic	LOC
taxlaw-13767	114	9	feb. 24, 2012	DATE
taxlaw-13767	114	10	https://www.theatlantic.com/health/archive/2012/02/katherine-gouldsdrunken-orgy-and-the-perils-of-social-climbing/252427/	PERSON
taxlaw-13767	116	1	16	CARDINAL
taxlaw-13767	117	1	17	CARDINAL
taxlaw-13767	117	2	gould v. gould	PERSON
taxlaw-13767	117	3	245	CARDINAL
taxlaw-13767	117	4	151	CARDINAL
taxlaw-13767	117	5	152	CARDINAL
taxlaw-13767	117	6	1917	CARDINAL
taxlaw-13767	118	1	18	CARDINAL
taxlaw-13767	118	2	gould	PERSON
taxlaw-13767	118	3	n.y.	GPE
taxlaw-13767	118	4	nov. 5, 1910	DATE
taxlaw-13767	118	5	7	CARDINAL
taxlaw-13767	118	6	19	CARDINAL
taxlaw-13767	118	7	245	CARDINAL
taxlaw-13767	118	8	u.s.	GPE
taxlaw-13767	118	9	152	CARDINAL
taxlaw-13767	120	1	katherine gould	PERSON
taxlaw-13767	121	1	20	CARDINAL
taxlaw-13767	122	1	154	CARDINAL
taxlaw-13767	123	1	136	CARDINAL
taxlaw-13767	123	2	columbia journal of tax law	ORG
taxlaw-13767	125	1	16:2	CARDINAL
taxlaw-13767	127	1	today	DATE
taxlaw-13767	133	1	deborah geier	PERSON
taxlaw-13767	133	2	the supreme court	ORG
taxlaw-13767	134	1	housecleaner	NORP
taxlaw-13767	136	1	two	CARDINAL
taxlaw-13767	141	1	21	CARDINAL
taxlaw-13767	141	2	153	CARDINAL
taxlaw-13767	141	3	audubon	ORG
taxlaw-13767	141	4	shufeldt	PERSON
taxlaw-13767	141	5	181	CARDINAL
taxlaw-13767	141	6	575	CARDINAL
taxlaw-13767	141	7	577	CARDINAL
taxlaw-13767	141	8	1901	DATE
taxlaw-13767	141	9	douglas v. willcuts	PERSON
taxlaw-13767	141	10	296	CARDINAL
taxlaw-13767	143	1	tessa r. davis	PERSON
taxlaw-13767	143	2	amy h.	PERSON
taxlaw-13767	143	3	jay a.	PERSON
taxlaw-13767	143	4	71	CARDINAL
taxlaw-13767	143	5	kan	ORG
taxlaw-13767	144	1	l. rev	PERSON
taxlaw-13767	144	2	379	CARDINAL
taxlaw-13767	144	3	386	CARDINAL
taxlaw-13767	144	4	2023	CARDINAL
taxlaw-13767	145	1	22	CARDINAL
taxlaw-13767	145	2	deborah a. geier	PERSON
taxlaw-13767	145	3	55	CARDINAL
taxlaw-13767	146	1	363	CARDINAL
taxlaw-13767	146	2	369	CARDINAL
taxlaw-13767	146	3	2002	DATE
taxlaw-13767	147	1	23	CARDINAL
taxlaw-13767	147	2	geier	PERSON
taxlaw-13767	149	1	368	CARDINAL
taxlaw-13767	150	1	25	CARDINAL
taxlaw-13767	152	1	369	CARDINAL
taxlaw-13767	155	1	137	CARDINAL
taxlaw-13767	156	1	the supreme court	ORG
taxlaw-13767	157	1	congress	ORG
taxlaw-13767	157	2	the early 1940s	DATE
taxlaw-13767	159	1	1942–1984	CARDINAL
taxlaw-13767	159	2	earners.27	GPE
taxlaw-13767	159	3	america	GPE
taxlaw-13767	159	4	world war ii	EVENT
taxlaw-13767	159	5	congress	ORG
taxlaw-13767	160	1	first	ORDINAL
taxlaw-13767	160	2	1940	DATE
taxlaw-13767	161	1	1941	DATE
taxlaw-13767	161	2	the next year’s	DATE
taxlaw-13767	161	3	90 percent.30	QUANTITY
taxlaw-13767	162	1	1941	DATE
taxlaw-13767	162	2	over $26,000	MONEY
taxlaw-13767	162	3	over 50	CARDINAL
taxlaw-13767	162	4	above $26,000	MONEY
taxlaw-13767	162	5	half	CARDINAL
taxlaw-13767	162	6	annual	DATE
taxlaw-13767	162	7	annual	DATE
taxlaw-13767	162	8	the current year’s	DATE
taxlaw-13767	163	1	27	CARDINAL
taxlaw-13767	163	2	u.s.	GPE
taxlaw-13767	163	3	1862-2021	DATE
taxlaw-13767	164	1	aug. 24	DATE
taxlaw-13767	164	2	2021	DATE
taxlaw-13767	167	1	28	CARDINAL
taxlaw-13767	167	2	joseph j. thorndike	PERSON
taxlaw-13767	167	3	world war ii	EVENT
taxlaw-13767	167	4	sept. 19	DATE
taxlaw-13767	167	5	2022	CARDINAL
taxlaw-13767	167	6	carolyn c. jones	PERSON
taxlaw-13767	167	7	world war ii	EVENT
taxlaw-13767	167	8	37 buff	PERSON
taxlaw-13767	168	1	l. rev	PERSON
taxlaw-13767	168	2	685	CARDINAL
taxlaw-13767	168	3	686	CARDINAL
taxlaw-13767	168	4	1988	DATE
taxlaw-13767	168	5	about 7 million	CARDINAL
taxlaw-13767	168	6	1940	DATE
taxlaw-13767	168	7	more than 42 million	CARDINAL
taxlaw-13767	168	8	1945	DATE
taxlaw-13767	169	1	29 thorndike	TIME
taxlaw-13767	169	2	supra	PERSON
taxlaw-13767	169	3	28	CARDINAL
taxlaw-13767	169	4	30	CARDINAL
taxlaw-13767	170	1	27	CARDINAL
taxlaw-13767	172	1	77-2333	TIME
taxlaw-13767	172	2	46	DATE
taxlaw-13767	172	3	1942	DATE
taxlaw-13767	173	1	russell v. russell	PERSON
taxlaw-13767	173	2	142	CARDINAL
taxlaw-13767	173	3	753	CARDINAL
taxlaw-13767	173	4	754	CARDINAL
taxlaw-13767	174	1	32	CARDINAL
taxlaw-13767	175	1	27	CARDINAL
taxlaw-13767	176	1	33 $26k	MONEY
taxlaw-13767	177	1	26k	MONEY
taxlaw-13767	177	2	50%	PERCENT
taxlaw-13767	178	1	26k	MONEY
taxlaw-13767	178	2	51%	PERCENT
taxlaw-13767	179	1	260	MONEY
taxlaw-13767	180	1	138	CARDINAL
taxlaw-13767	182	1	16:2	CARDINAL
taxlaw-13767	184	1	congress	ORG
taxlaw-13767	184	2	1942.36	CARDINAL
taxlaw-13767	184	3	1943	DATE
taxlaw-13767	184	4	agreement.37	ORG
taxlaw-13767	184	5	section 23	LAW
taxlaw-13767	185	1	section 22(k	LAW
taxlaw-13767	189	1	1942	DATE
taxlaw-13767	190	1	congress	ORG
taxlaw-13767	191	1	congress	ORG
taxlaw-13767	192	1	congress	ORG
taxlaw-13767	192	2	34 88	CARDINAL
taxlaw-13767	193	1	1942	DATE
taxlaw-13767	193	2	wesley disney	PERSON
taxlaw-13767	193	3	lerner	PERSON
taxlaw-13767	193	4	comm’r	CARDINAL
taxlaw-13767	193	5	195	CARDINAL
taxlaw-13767	193	6	296	CARDINAL
taxlaw-13767	193	7	298	CARDINAL
taxlaw-13767	193	8	2d	DATE
taxlaw-13767	193	9	1952	DATE
taxlaw-13767	194	1	77-2333	TIME
taxlaw-13767	194	2	71	CARDINAL
taxlaw-13767	194	3	1942	DATE
taxlaw-13767	195	1	35	CARDINAL
taxlaw-13767	195	2	66	CARDINAL
taxlaw-13767	196	1	l. rev	PERSON
taxlaw-13767	196	2	1118	DATE
taxlaw-13767	196	3	1118	DATE
taxlaw-13767	196	4	1966	DATE
taxlaw-13767	196	5	1942	DATE
taxlaw-13767	197	1	ways & means	ORG
taxlaw-13767	197	2	77th	ORDINAL
taxlaw-13767	198	1	2164	CARDINAL
taxlaw-13767	198	2	1942	DATE
taxlaw-13767	198	3	john d. dingell	PERSON
taxlaw-13767	199	1	ways & means	ORG
taxlaw-13767	200	1	36	CARDINAL
taxlaw-13767	200	2	1942	DATE
taxlaw-13767	201	1	77-753	CARDINAL
taxlaw-13767	201	2	120	CARDINAL
taxlaw-13767	201	3	56	CARDINAL
taxlaw-13767	202	1	798	CARDINAL
taxlaw-13767	202	2	816	CARDINAL
taxlaw-13767	203	1	71	CARDINAL
taxlaw-13767	203	2	215	CARDINAL
taxlaw-13767	203	3	2012	DATE
taxlaw-13767	204	1	37	CARDINAL
taxlaw-13767	206	1	22(k	CARDINAL
taxlaw-13767	206	2	supp	GPE
taxlaw-13767	207	1	1943	DATE
taxlaw-13767	208	1	38 i.r.c	QUANTITY
taxlaw-13767	209	1	23	CARDINAL
taxlaw-13767	209	2	1942	DATE
taxlaw-13767	210	1	supp	GPE
taxlaw-13767	210	2	1943	DATE
taxlaw-13767	211	1	39	CARDINAL
taxlaw-13767	212	1	22(k	CARDINAL
taxlaw-13767	212	2	supp	GPE
taxlaw-13767	213	1	1943	DATE
taxlaw-13767	214	1	40	CARDINAL
taxlaw-13767	214	2	beverly i. moran	PERSON
taxlaw-13767	214	3	26	CARDINAL
taxlaw-13767	215	1	j.	PERSON
taxlaw-13767	215	2	legis	GPE
taxlaw-13767	216	1	117	CARDINAL
taxlaw-13767	216	2	119	CARDINAL
taxlaw-13767	216	3	1989	DATE
taxlaw-13767	217	1	139	CARDINAL
taxlaw-13767	217	2	income.41	PERSON
taxlaw-13767	221	1	1,000	MONEY
taxlaw-13767	221	2	the entire $1,000	MONEY
taxlaw-13767	222	1	1984	DATE
taxlaw-13767	222	2	congress	ORG
taxlaw-13767	223	1	41	CARDINAL
taxlaw-13767	223	2	21	CARDINAL
taxlaw-13767	223	3	392	CARDINAL
taxlaw-13767	223	4	42	CARDINAL
taxlaw-13767	224	1	22(k	CARDINAL
taxlaw-13767	224	2	supp	GPE
taxlaw-13767	225	1	1943	DATE
taxlaw-13767	227	1	43	CARDINAL
taxlaw-13767	227	2	d.	NORP
taxlaw-13767	228	1	10,000	MONEY
taxlaw-13767	229	1	10,000	MONEY
taxlaw-13767	229	2	6,000	MONEY
taxlaw-13767	229	3	4,000	MONEY
taxlaw-13767	230	1	only $8,000	MONEY
taxlaw-13767	230	2	first	ORDINAL
taxlaw-13767	231	1	6,000	MONEY
taxlaw-13767	231	2	2,000	MONEY
taxlaw-13767	232	1	22	CARDINAL
taxlaw-13767	232	2	373	CARDINAL
taxlaw-13767	232	3	44	DATE
taxlaw-13767	232	4	366	CARDINAL
taxlaw-13767	232	5	299	CARDINAL
taxlaw-13767	232	6	303	CARDINAL
taxlaw-13767	232	7	1961	DATE
taxlaw-13767	237	1	congress	ORG
taxlaw-13767	238	1	45	CARDINAL
taxlaw-13767	238	2	geier	PERSON
taxlaw-13767	239	1	22	CARDINAL
taxlaw-13767	239	2	375	CARDINAL
taxlaw-13767	239	3	140	CARDINAL
taxlaw-13767	239	4	columbia	ORG
taxlaw-13767	241	1	16:2	CARDINAL
taxlaw-13767	243	1	two	CARDINAL
taxlaw-13767	243	2	1	CARDINAL
taxlaw-13767	243	3	2	CARDINAL
taxlaw-13767	244	1	pre-1984	ORG
taxlaw-13767	248	1	congress	ORG
taxlaw-13767	249	1	one	CARDINAL
taxlaw-13767	249	2	congress	ORG
taxlaw-13767	249	3	two	CARDINAL
taxlaw-13767	251	1	today	DATE
taxlaw-13767	252	1	congress	ORG
taxlaw-13767	252	2	the initial years	DATE
taxlaw-13767	253	1	congress	ORG
taxlaw-13767	254	1	section 71(f	LAW
taxlaw-13767	254	2	46	CARDINAL
taxlaw-13767	255	1	71	CARDINAL
taxlaw-13767	255	2	215	CARDINAL
taxlaw-13767	256	1	iii vol	PERSON
taxlaw-13767	256	2	2 1985	DATE
taxlaw-13767	257	1	47	CARDINAL
taxlaw-13767	259	1	supp	GPE
taxlaw-13767	260	1	iii vol	PERSON
taxlaw-13767	260	2	2 1985	DATE
taxlaw-13767	260	3	1984	DATE
taxlaw-13767	261	1	98-369	CARDINAL
taxlaw-13767	261	2	98	CARDINAL
taxlaw-13767	262	1	494	CARDINAL
taxlaw-13767	262	2	795	CARDINAL
taxlaw-13767	263	1	48	CARDINAL
taxlaw-13767	264	1	49	DATE
taxlaw-13767	265	1	supp	GPE
taxlaw-13767	266	1	iii vol	PERSON
taxlaw-13767	266	2	2 1985	DATE
taxlaw-13767	267	1	50	CARDINAL
taxlaw-13767	268	1	51	CARDINAL
taxlaw-13767	269	1	1015(a	CARDINAL
taxlaw-13767	271	1	1041	CARDINAL
taxlaw-13767	274	1	2025	CARDINAL
taxlaw-13767	274	2	141	CARDINAL
taxlaw-13767	274	3	years	DATE
taxlaw-13767	274	4	the later years	DATE
taxlaw-13767	274	5	greater than $10,000	MONEY
taxlaw-13767	274	6	difference.54	ORG
taxlaw-13767	275	1	january 1, year one	DATE
taxlaw-13767	276	1	100,000	MONEY
taxlaw-13767	276	2	year one	DATE
taxlaw-13767	277	1	year one	DATE
taxlaw-13767	277	2	100,000	MONEY
taxlaw-13767	277	3	five years	DATE
taxlaw-13767	278	1	90,000	MONEY
taxlaw-13767	278	2	100,000	MONEY
taxlaw-13767	278	3	90,000	MONEY
taxlaw-13767	278	4	90,000	MONEY
taxlaw-13767	278	5	year two	DATE
taxlaw-13767	279	1	the first six years	DATE
taxlaw-13767	280	1	each year	DATE
taxlaw-13767	280	2	at least six years	DATE
taxlaw-13767	281	1	congress	ORG
taxlaw-13767	283	1	1942 to 1984	DATE
taxlaw-13767	283	2	congress	ORG
taxlaw-13767	285	1	the previous period	DATE
taxlaw-13767	285	2	congress	ORG
taxlaw-13767	286	1	40,000	MONEY
taxlaw-13767	286	2	15,000	MONEY
taxlaw-13767	286	3	eighteen years old	DATE
taxlaw-13767	286	4	25,000	MONEY
taxlaw-13767	286	5	6	CARDINAL
taxlaw-13767	286	6	first	ORDINAL
taxlaw-13767	287	1	71(f)(4)(a	DATE
taxlaw-13767	287	2	supp	GPE
taxlaw-13767	288	1	iii vol	PERSON
taxlaw-13767	288	2	2 1985	DATE
taxlaw-13767	289	1	1986	DATE
taxlaw-13767	290	1	1986	DATE
taxlaw-13767	292	1	99	CARDINAL
taxlaw-13767	292	2	1843	DATE
taxlaw-13767	292	3	100	CARDINAL
taxlaw-13767	293	1	2085	CARDINAL
taxlaw-13767	293	2	2853-54	CARDINAL
taxlaw-13767	294	1	six years	DATE
taxlaw-13767	294	2	three-year	DATE
taxlaw-13767	294	3	15,000	MONEY
taxlaw-13767	296	1	71(f	DATE
taxlaw-13767	296	2	supp	GPE
taxlaw-13767	297	1	4 1987	DATE
taxlaw-13767	298	1	2017	CARDINAL
taxlaw-13767	300	1	71(f	DATE
taxlaw-13767	300	2	2012	DATE
taxlaw-13767	301	1	53	CARDINAL
taxlaw-13767	302	1	71(f)(3	DATE
taxlaw-13767	302	2	supp	GPE
taxlaw-13767	303	1	iii vol	PERSON
taxlaw-13767	303	2	2 1985	DATE
taxlaw-13767	304	1	54 i.r.c	QUANTITY
taxlaw-13767	305	1	71(f)(2	GPE
taxlaw-13767	305	2	supp	GPE
taxlaw-13767	307	1	2 1985	DATE
taxlaw-13767	308	1	55	CARDINAL
taxlaw-13767	310	1	supp	GPE
taxlaw-13767	311	1	iii vol	PERSON
taxlaw-13767	311	2	2 1985	DATE
taxlaw-13767	312	1	142	CARDINAL
taxlaw-13767	313	1	16:2	CARDINAL
taxlaw-13767	313	2	40,000	MONEY
taxlaw-13767	314	1	eighteen	DATE
taxlaw-13767	314	2	a week	DATE
taxlaw-13767	314	3	eighteenth	ORDINAL
taxlaw-13767	315	1	treasury	ORG
taxlaw-13767	315	2	six months before or	DATE
taxlaw-13767	315	3	twenty-first	CARDINAL
taxlaw-13767	318	1	two	CARDINAL
taxlaw-13767	321	1	2017	CARDINAL
taxlaw-13767	321	2	2017	DATE
taxlaw-13767	321	3	2018	DATE
taxlaw-13767	322	1	the united states	GPE
taxlaw-13767	322	2	supreme court’s	ORG
taxlaw-13767	322	3	gould v. gould	PERSON
taxlaw-13767	323	1	gould	PERSON
taxlaw-13767	323	2	2017.63	CARDINAL
taxlaw-13767	323	3	2017	CARDINAL
taxlaw-13767	325	1	1.71-1t(c	CARDINAL
taxlaw-13767	325	2	q&a	CARDINAL
taxlaw-13767	325	3	18	CARDINAL
taxlaw-13767	325	4	1984	DATE
taxlaw-13767	326	1	59	CARDINAL
taxlaw-13767	327	1	60	CARDINAL
taxlaw-13767	327	2	1	CARDINAL
taxlaw-13767	327	3	2089-90	DATE
taxlaw-13767	328	1	62	CARDINAL
taxlaw-13767	328	2	115	CARDINAL
taxlaw-13767	328	3	277	CARDINAL
taxlaw-13767	328	4	2017	CARDINAL
taxlaw-13767	329	1	gould v. gould	PERSON
taxlaw-13767	329	2	245	CARDINAL
taxlaw-13767	329	3	151	CARDINAL
taxlaw-13767	329	4	1917	DATE
taxlaw-13767	330	1	63	CARDINAL
taxlaw-13767	330	2	gould v. gould	PERSON
taxlaw-13767	330	3	245	CARDINAL
taxlaw-13767	330	4	151	CARDINAL
taxlaw-13767	330	5	153	CARDINAL
taxlaw-13767	331	1	143	CARDINAL
taxlaw-13767	331	2	the early twentieth century	DATE
taxlaw-13767	331	3	the supreme court	ORG
taxlaw-13767	331	4	lifetime	DATE
taxlaw-13767	331	5	billions of dollars	MONEY
taxlaw-13767	331	6	fisc.66	ORG
taxlaw-13767	331	7	irs	ORG
taxlaw-13767	332	1	first	ORDINAL
taxlaw-13767	333	1	second	ORDINAL
taxlaw-13767	333	2	irs	ORG
taxlaw-13767	333	3	years	DATE
taxlaw-13767	334	1	irs	ORG
taxlaw-13767	334	2	revenue.69	GPE
taxlaw-13767	334	3	2017	DATE
taxlaw-13767	334	4	irs	ORG
taxlaw-13767	337	1	approximately $6.9 billion	MONEY
taxlaw-13767	337	2	ten-year	DATE
taxlaw-13767	337	3	pre-2017	DATE
taxlaw-13767	339	1	two	CARDINAL
taxlaw-13767	340	1	two	CARDINAL
taxlaw-13767	341	1	64	CARDINAL
taxlaw-13767	341	2	orr v. orr	PERSON
taxlaw-13767	341	3	440	CARDINAL
taxlaw-13767	341	4	u.s.	GPE
taxlaw-13767	341	5	268	CARDINAL
taxlaw-13767	341	6	282	CARDINAL
taxlaw-13767	342	1	jennifer l. mccoy	PERSON
taxlaw-13767	342	2	33	CARDINAL
taxlaw-13767	342	3	fla	GPE
taxlaw-13767	343	1	st.	GPE
taxlaw-13767	343	2	l. rev	PERSON
taxlaw-13767	343	3	501	CARDINAL
taxlaw-13767	343	4	506	CARDINAL
taxlaw-13767	343	5	50	CARDINAL
taxlaw-13767	343	6	https://www.justia.com/family/divorce/alimony-forms-50-state-resources/	PERSON
taxlaw-13767	345	1	66	CARDINAL
taxlaw-13767	346	1	115th	ORG
taxlaw-13767	346	2	1	CARDINAL
taxlaw-13767	346	3	treasury	ORG
taxlaw-13767	346	4	gen.	PERSON
taxlaw-13767	346	5	u.s.	GPE
taxlaw-13767	347	1	2014-40	DATE
taxlaw-13767	347	2	1-9	CARDINAL
taxlaw-13767	347	3	2014	DATE
taxlaw-13767	349	1	67	CARDINAL
taxlaw-13767	349	2	martin j. mcmahon	PERSON
taxlaw-13767	349	3	jr.	PERSON
taxlaw-13767	349	4	32	CARDINAL
taxlaw-13767	350	1	l.q. 221	PERSON
taxlaw-13767	350	2	222	CARDINAL
taxlaw-13767	350	3	227	CARDINAL
taxlaw-13767	350	4	234	CARDINAL
taxlaw-13767	350	5	1998	DATE
taxlaw-13767	351	1	68	CARDINAL
taxlaw-13767	351	2	66	CARDINAL
taxlaw-13767	351	3	5	CARDINAL
taxlaw-13767	351	4	69	CARDINAL
taxlaw-13767	351	5	4	CARDINAL
taxlaw-13767	351	6	8	DATE
taxlaw-13767	351	7	70	CARDINAL
taxlaw-13767	352	1	supra	PERSON
taxlaw-13767	352	2	66	CARDINAL
taxlaw-13767	352	3	3	CARDINAL
taxlaw-13767	352	4	davis et al.	PERSON
taxlaw-13767	352	5	21	CARDINAL
taxlaw-13767	352	6	396	CARDINAL
taxlaw-13767	352	7	66	CARDINAL
taxlaw-13767	352	8	5	CARDINAL
taxlaw-13767	353	1	144	CARDINAL
taxlaw-13767	353	2	columbia	ORG
taxlaw-13767	354	1	16:2	CARDINAL
taxlaw-13767	355	1	one	CARDINAL
taxlaw-13767	357	1	three	CARDINAL
taxlaw-13767	358	1	pre-2017	DATE
taxlaw-13767	359	1	section 71	LAW
taxlaw-13767	362	1	pre-2017	DATE
taxlaw-13767	365	1	the 30 percent	PERCENT
taxlaw-13767	365	2	10 percent	PERCENT
taxlaw-13767	366	1	around $20,000	MONEY
taxlaw-13767	367	1	pre-2017	DATE
taxlaw-13767	367	2	20,000	MONEY
taxlaw-13767	370	1	30 percent	PERCENT
taxlaw-13767	370	2	6,000	MONEY
taxlaw-13767	371	1	2,000	MONEY
taxlaw-13767	372	1	25,000	MONEY
taxlaw-13767	373	1	7,500	MONEY
taxlaw-13767	373	2	17,500	MONEY
taxlaw-13767	373	3	20,000	MONEY
taxlaw-13767	374	1	25,000	MONEY
taxlaw-13767	374	2	2,500	MONEY
taxlaw-13767	374	3	22,500	MONEY
taxlaw-13767	374	4	20,000	MONEY
taxlaw-13767	375	1	one	CARDINAL
taxlaw-13767	375	2	pre-2017	DATE
taxlaw-13767	378	1	geier	PERSON
taxlaw-13767	378	2	one	CARDINAL
taxlaw-13767	379	1	71	CARDINAL
taxlaw-13767	380	1	2012	DATE
taxlaw-13767	381	1	72	DATE
taxlaw-13767	381	2	22	CARDINAL
taxlaw-13767	381	3	365	CARDINAL
taxlaw-13767	381	4	145	CARDINAL
taxlaw-13767	383	1	tessa davis	PERSON
taxlaw-13767	383	2	amy	PERSON
taxlaw-13767	383	3	two	CARDINAL
taxlaw-13767	384	1	first	ORDINAL
taxlaw-13767	384	2	second	ORDINAL
taxlaw-13767	385	1	davis	PERSON
taxlaw-13767	385	2	one	CARDINAL
taxlaw-13767	387	1	pre-1942	DATE
taxlaw-13767	387	2	1942–1984	CARDINAL
taxlaw-13767	391	1	20 percent	PERCENT
taxlaw-13767	391	2	100,000	MONEY
taxlaw-13767	391	3	10 percent	PERCENT
taxlaw-13767	392	1	20,000	MONEY
taxlaw-13767	392	2	120,000	MONEY
taxlaw-13767	393	1	20,000	MONEY
taxlaw-13767	393	2	120,000	MONEY
taxlaw-13767	393	3	100,000	MONEY
taxlaw-13767	394	1	between $110,001	MONEY
taxlaw-13767	394	2	119,999	MONEY
taxlaw-13767	395	1	115,000	MONEY
taxlaw-13767	395	2	15,000	MONEY
taxlaw-13767	396	1	73	CARDINAL
taxlaw-13767	396	2	davis et al.	PERSON
taxlaw-13767	396	3	21	CARDINAL
taxlaw-13767	396	4	401-14	DATE
taxlaw-13767	397	1	402	CARDINAL
taxlaw-13767	398	1	75	CARDINAL
taxlaw-13767	400	1	76	CARDINAL
taxlaw-13767	400	2	davis et al.	PERSON
taxlaw-13767	400	3	21	CARDINAL
taxlaw-13767	400	4	402	CARDINAL
taxlaw-13767	401	1	404	CARDINAL
taxlaw-13767	402	1	146	CARDINAL
taxlaw-13767	403	1	16:2	CARDINAL
taxlaw-13767	403	2	115,000	MONEY
taxlaw-13767	404	1	115,000	MONEY
taxlaw-13767	404	2	5,000	MONEY
taxlaw-13767	404	3	120,00	MONEY
taxlaw-13767	404	4	100,000	MONEY
taxlaw-13767	405	1	115,000	MONEY
taxlaw-13767	405	2	11,500	MONEY
taxlaw-13767	405	3	10 percent	PERCENT
taxlaw-13767	405	4	103,500	MONEY
taxlaw-13767	406	1	3,500	MONEY
taxlaw-13767	406	2	100,000	MONEY
taxlaw-13767	407	1	8,500	MONEY
taxlaw-13767	407	2	100,000	MONEY
taxlaw-13767	407	3	20,000	MONEY
taxlaw-13767	407	4	1	CARDINAL
taxlaw-13767	407	5	11,500	MONEY
taxlaw-13767	407	6	2	CARDINAL
taxlaw-13767	408	1	one	CARDINAL
taxlaw-13767	408	2	themselves.78	ORG
taxlaw-13767	412	1	pre-1942	DATE
taxlaw-13767	414	1	three	CARDINAL
taxlaw-13767	415	1	first	ORDINAL
taxlaw-13767	416	1	two	CARDINAL
taxlaw-13767	416	2	one	CARDINAL
taxlaw-13767	416	3	second	ORDINAL
taxlaw-13767	417	1	405	CARDINAL
taxlaw-13767	418	1	79	CARDINAL
taxlaw-13767	419	1	408	CARDINAL
taxlaw-13767	420	1	406-08	CARDINAL
taxlaw-13767	422	1	408	CARDINAL
taxlaw-13767	423	1	82	CARDINAL
taxlaw-13767	423	2	409	CARDINAL
taxlaw-13767	425	1	412	CARDINAL
taxlaw-13767	426	1	147	CARDINAL
taxlaw-13767	427	1	a.	PERSON
taxlaw-13767	428	1	section 104(a)(2	LAW
taxlaw-13767	428	2	income.85	PERSON
taxlaw-13767	429	1	first	ORDINAL
taxlaw-13767	433	1	one	CARDINAL
taxlaw-13767	434	1	two	CARDINAL
taxlaw-13767	439	1	first	ORDINAL
taxlaw-13767	443	1	85	CARDINAL
taxlaw-13767	443	2	408	CARDINAL
taxlaw-13767	444	1	86	CARDINAL
taxlaw-13767	444	2	linda sugin	PERSON
taxlaw-13767	444	3	128	CARDINAL
taxlaw-13767	444	4	l.j. f. 403	ORG
taxlaw-13767	444	5	413	CARDINAL
taxlaw-13767	444	6	2018	DATE
taxlaw-13767	445	1	one	CARDINAL
taxlaw-13767	446	1	148	CARDINAL
taxlaw-13767	446	2	columbia	ORG
taxlaw-13767	447	1	16:2	CARDINAL
taxlaw-13767	452	1	first	ORDINAL
taxlaw-13767	452	2	congress	ORG
taxlaw-13767	452	3	property.87	NORP
taxlaw-13767	452	4	congress	ORG
taxlaw-13767	453	1	congress	ORG
taxlaw-13767	454	1	congress	ORG
taxlaw-13767	460	1	1	CARDINAL
taxlaw-13767	460	2	2	CARDINAL
taxlaw-13767	460	3	3	CARDINAL
taxlaw-13767	471	1	87	CARDINAL
taxlaw-13767	472	1	1033(a)(1	CARDINAL
taxlaw-13767	473	1	149	CARDINAL
taxlaw-13767	478	1	two	CARDINAL
taxlaw-13767	480	1	first	ORDINAL
taxlaw-13767	492	1	2017	CARDINAL
taxlaw-13767	493	1	congress	ORG
taxlaw-13767	493	2	88	CARDINAL
taxlaw-13767	495	1	150	CARDINAL
taxlaw-13767	495	2	columbia	ORG
taxlaw-13767	496	1	16:2	CARDINAL
taxlaw-13767	497	1	pre-2017	DATE
taxlaw-13767	501	1	one	CARDINAL
taxlaw-13767	501	2	year90	ORG
taxlaw-13767	503	1	haig-simons	ORG
taxlaw-13767	505	1	1	CARDINAL
taxlaw-13767	505	2	2	CARDINAL
taxlaw-13767	505	3	question.91	DATE
taxlaw-13767	507	1	50,000	MONEY
taxlaw-13767	507	2	10,000	MONEY
taxlaw-13767	508	1	10,000	MONEY
taxlaw-13767	508	2	the year	DATE
taxlaw-13767	509	1	10,000	MONEY
taxlaw-13767	510	1	zero	CARDINAL
taxlaw-13767	510	2	the year	DATE
taxlaw-13767	510	3	50,000	MONEY
taxlaw-13767	510	4	the year	DATE
taxlaw-13767	511	1	10,000	MONEY
taxlaw-13767	515	1	alvin warren	PERSON
taxlaw-13767	516	1	”92 89	CARDINAL
taxlaw-13767	517	1	daniel n. shaviro	PERSON
taxlaw-13767	517	2	103	CARDINAL
taxlaw-13767	517	3	91	DATE
taxlaw-13767	517	4	93-97	CARDINAL
taxlaw-13767	517	5	5, 2004	DATE
taxlaw-13767	517	6	four	CARDINAL
taxlaw-13767	518	1	90	CARDINAL
taxlaw-13767	518	2	david m. schizer &	PERSON
taxlaw-13767	518	3	steven g. calabresi	PERSON
taxlaw-13767	518	4	77	CARDINAL
taxlaw-13767	518	5	fla	GPE
taxlaw-13767	519	1	l. rev	PERSON
taxlaw-13767	520	1	2025	DATE
taxlaw-13767	520	2	11	CARDINAL
taxlaw-13767	521	1	91	CARDINAL
taxlaw-13767	521	2	henry c. simons	PERSON
taxlaw-13767	521	3	50	CARDINAL
taxlaw-13767	522	1	92	CARDINAL
taxlaw-13767	522	2	alvin warren	PERSON
taxlaw-13767	522	3	89	CARDINAL
taxlaw-13767	522	4	yale l.j. 1081,	PERSON
taxlaw-13767	522	5	1084	CARDINAL
taxlaw-13767	522	6	1980	DATE
taxlaw-13767	524	1	151	CARDINAL
taxlaw-13767	526	1	100	CARDINAL
taxlaw-13767	526	2	30	CARDINAL
taxlaw-13767	527	1	30 percent	PERCENT
taxlaw-13767	531	1	haig-simons	ORG
taxlaw-13767	532	1	10,000	MONEY
taxlaw-13767	532	2	the year	DATE
taxlaw-13767	533	1	10,000	MONEY
taxlaw-13767	534	1	zero	CARDINAL
taxlaw-13767	534	2	10,000	MONEY
taxlaw-13767	534	3	the year	DATE
taxlaw-13767	534	4	50,000	MONEY
taxlaw-13767	534	5	the year	DATE
taxlaw-13767	534	6	60,000	MONEY
taxlaw-13767	540	1	only half	CARDINAL
taxlaw-13767	540	2	haig-simons	ORG
taxlaw-13767	542	1	93	CARDINAL
taxlaw-13767	542	2	supreme court	ORG
taxlaw-13767	542	3	oliver wendell holmes	PERSON
taxlaw-13767	543	1	compania general de tabacos v. collector	ORG
taxlaw-13767	543	2	275	CARDINAL
taxlaw-13767	543	3	u.s.	GPE
taxlaw-13767	543	4	100	CARDINAL
taxlaw-13767	543	5	1927	DATE
taxlaw-13767	544	1	irs	ORG
taxlaw-13767	544	2	washington	GPE
taxlaw-13767	544	3	dc	GPE
taxlaw-13767	545	1	94	CARDINAL
taxlaw-13767	545	2	douglas a. kahn &	PERSON
taxlaw-13767	545	3	jeffrey h. kahn	PERSON
taxlaw-13767	545	4	gafts	PERSON
taxlaw-13767	545	5	78	CARDINAL
taxlaw-13767	545	6	l. rev	PERSON
taxlaw-13767	545	7	441	CARDINAL
taxlaw-13767	545	8	454	CARDINAL
taxlaw-13767	545	9	2003	DATE
taxlaw-13767	545	10	the year	DATE
taxlaw-13767	548	1	152	CARDINAL
taxlaw-13767	548	2	columbia	ORG
taxlaw-13767	549	1	16:2 one	CARDINAL
taxlaw-13767	550	1	10,000	MONEY
taxlaw-13767	550	2	the year	DATE
taxlaw-13767	550	3	10,000	MONEY
taxlaw-13767	552	1	10,000	MONEY
taxlaw-13767	554	1	10,000	MONEY
taxlaw-13767	554	2	10,000	MONEY
taxlaw-13767	555	1	haig-simons	ORG
taxlaw-13767	555	2	zero	CARDINAL
taxlaw-13767	557	1	any future year	DATE
taxlaw-13767	558	1	haig-simons	ORG
taxlaw-13767	560	1	haig-simons	ORG
taxlaw-13767	560	2	one	CARDINAL
taxlaw-13767	560	3	each year	DATE
taxlaw-13767	561	1	10	MONEY
taxlaw-13767	561	2	the tax year	DATE
taxlaw-13767	561	3	20	MONEY
taxlaw-13767	561	4	the tax year	DATE
taxlaw-13767	561	5	10	MONEY
taxlaw-13767	562	1	congress	ORG
taxlaw-13767	563	1	20.95	MONEY
taxlaw-13767	563	2	haig-simons	ORG
taxlaw-13767	564	1	employees.96	ORG
taxlaw-13767	566	1	haig-simons	ORG
taxlaw-13767	566	2	congress	ORG
taxlaw-13767	567	1	haig-simons	ORG
taxlaw-13767	567	2	95	CARDINAL
taxlaw-13767	568	1	475	CARDINAL
taxlaw-13767	569	1	96	CARDINAL
taxlaw-13767	570	1	119	CARDINAL
taxlaw-13767	570	2	97	CARDINAL
taxlaw-13767	570	3	e. kornhauser	PERSON
taxlaw-13767	570	4	25	CARDINAL
taxlaw-13767	570	5	conn	GPE
taxlaw-13767	571	1	l. rev	PERSON
taxlaw-13767	571	2	1	CARDINAL
taxlaw-13767	571	3	28	DATE
taxlaw-13767	571	4	1992	DATE
taxlaw-13767	572	1	haig-simons	ORG
taxlaw-13767	573	1	joseph m. dodge	PERSON
taxlaw-13767	573	2	91	CARDINAL
taxlaw-13767	574	1	l. rev	PERSON
taxlaw-13767	574	2	1177	DATE
taxlaw-13767	574	3	1183	CARDINAL
taxlaw-13767	574	4	1978	DATE
taxlaw-13767	575	1	153	CARDINAL
taxlaw-13767	576	1	haig-simons	ORG
taxlaw-13767	577	1	10,000	MONEY
taxlaw-13767	577	2	10,000	MONEY
taxlaw-13767	577	3	10,000	MONEY
taxlaw-13767	578	1	haig-simons	ORG
taxlaw-13767	579	1	haig-simons	ORG
taxlaw-13767	579	2	congress	ORG
taxlaw-13767	581	1	congress	ORG
taxlaw-13767	581	2	such expenses.99	DATE
taxlaw-13767	582	1	haig-simons	ORG
taxlaw-13767	585	1	haig-simons	ORG
taxlaw-13767	586	1	one	CARDINAL
taxlaw-13767	589	1	haig-simons	ORG
taxlaw-13767	593	1	98	CARDINAL
taxlaw-13767	595	1	99	CARDINAL
taxlaw-13767	595	2	jeffrey h. kahn	PERSON
taxlaw-13767	595	3	2002	DATE
taxlaw-13767	595	4	l. rev	PERSON
taxlaw-13767	596	1	mich	GPE
taxlaw-13767	596	2	st.	GPE
taxlaw-13767	596	3	univ	NORP
taxlaw-13767	596	4	det	PERSON
taxlaw-13767	598	1	l. 1	PERSON
taxlaw-13767	598	2	25-29	CARDINAL
taxlaw-13767	599	1	100	CARDINAL
taxlaw-13767	599	2	kahn & kahn	ORG
taxlaw-13767	599	3	supra	PERSON
taxlaw-13767	599	4	94	CARDINAL
taxlaw-13767	599	5	462	CARDINAL
taxlaw-13767	602	1	2503	DATE
taxlaw-13767	603	1	102	CARDINAL
taxlaw-13767	604	1	kahn & kahn	ORG
taxlaw-13767	604	2	supra	PERSON
taxlaw-13767	604	3	94	CARDINAL
taxlaw-13767	604	4	461	CARDINAL
taxlaw-13767	605	1	154	CARDINAL
taxlaw-13767	606	1	16:2	CARDINAL
taxlaw-13767	606	2	only one	CARDINAL
taxlaw-13767	608	1	only one	CARDINAL
taxlaw-13767	610	1	only one	CARDINAL
taxlaw-13767	610	2	one	CARDINAL
taxlaw-13767	617	1	the united states	GPE
taxlaw-13767	617	2	congress	ORG
taxlaw-13767	619	1	two	CARDINAL
taxlaw-13767	621	1	those additional dollars	MONEY
taxlaw-13767	623	1	103	CARDINAL
taxlaw-13767	623	2	first	ORDINAL
taxlaw-13767	623	3	one percent	PERCENT
taxlaw-13767	623	4	one percent to six percent	PERCENT
taxlaw-13767	623	5	over $20,000	MONEY
taxlaw-13767	624	1	douglas a. kahn &	PERSON
taxlaw-13767	624	2	jeffrey h. kahn	PERSON
taxlaw-13767	624	3	2	CARDINAL
taxlaw-13767	624	4	8th	ORDINAL
taxlaw-13767	624	5	2019	DATE
taxlaw-13767	625	1	104 kahn	PERSON
taxlaw-13767	625	2	supra	PERSON
taxlaw-13767	625	3	99	CARDINAL
taxlaw-13767	625	4	21	CARDINAL
taxlaw-13767	626	1	105	CARDINAL
taxlaw-13767	627	1	155	CARDINAL
taxlaw-13767	630	1	first	ORDINAL
taxlaw-13767	630	2	that year	DATE
taxlaw-13767	632	1	haig-simons	ORG
taxlaw-13767	635	1	100,000	MONEY
taxlaw-13767	635	2	a taxable year	DATE
taxlaw-13767	637	1	25,000	MONEY
taxlaw-13767	640	1	an additional zero	CARDINAL
taxlaw-13767	640	2	congress	ORG
taxlaw-13767	641	1	congress	ORG
taxlaw-13767	643	1	106	CARDINAL
taxlaw-13767	643	2	jan. 18, 2018	DATE
taxlaw-13767	646	1	107	CARDINAL
taxlaw-13767	646	2	kahn	ORG
taxlaw-13767	646	3	supra	PERSON
taxlaw-13767	646	4	99	CARDINAL
taxlaw-13767	646	5	25	CARDINAL
taxlaw-13767	646	6	156	CARDINAL
taxlaw-13767	647	1	16:2	CARDINAL
taxlaw-13767	647	2	congress	ORG
taxlaw-13767	647	3	zero	CARDINAL
taxlaw-13767	649	1	75,000	MONEY
taxlaw-13767	649	2	25,000	MONEY
taxlaw-13767	650	1	congress	ORG
taxlaw-13767	651	1	congress	ORG
taxlaw-13767	652	1	congress	ORG
taxlaw-13767	652	2	zero	CARDINAL
taxlaw-13767	656	1	25,000	MONEY
taxlaw-13767	660	1	75,000	MONEY
taxlaw-13767	660	2	100,000	MONEY
taxlaw-13767	661	1	zero	CARDINAL
taxlaw-13767	665	1	100,000	MONEY
taxlaw-13767	665	2	25,000	MONEY
taxlaw-13767	665	3	108	CARDINAL
taxlaw-13767	665	4	28	DATE
taxlaw-13767	666	1	7.5%	PERCENT
taxlaw-13767	670	1	kahn	PERSON
taxlaw-13767	670	2	supra	PERSON
taxlaw-13767	670	3	99	CARDINAL
taxlaw-13767	670	4	29	CARDINAL
taxlaw-13767	671	1	109	CARDINAL
taxlaw-13767	671	2	supra	PERSON
taxlaw-13767	671	3	99	CARDINAL
taxlaw-13767	671	4	29	CARDINAL
taxlaw-13767	672	1	157	CARDINAL
taxlaw-13767	676	1	geier	PERSON
taxlaw-13767	676	2	support.112	PERSON
taxlaw-13767	677	1	two	CARDINAL
taxlaw-13767	680	1	haig-simons	ORG
taxlaw-13767	685	1	first	ORDINAL
taxlaw-13767	686	1	haig-simons	ORG
taxlaw-13767	686	2	110	CARDINAL
taxlaw-13767	686	3	only one	CARDINAL
taxlaw-13767	689	1	1.152–4	CARDINAL
taxlaw-13767	689	2	2008	DATE
taxlaw-13767	690	1	24	CARDINAL
taxlaw-13767	690	2	111	CARDINAL
taxlaw-13767	690	3	22	CARDINAL
taxlaw-13767	690	4	364	CARDINAL
taxlaw-13767	690	5	112	CARDINAL
taxlaw-13767	690	6	22	CARDINAL
taxlaw-13767	690	7	364	CARDINAL
taxlaw-13767	690	8	two	CARDINAL
taxlaw-13767	691	1	geier	PERSON
taxlaw-13767	693	1	two	CARDINAL
taxlaw-13767	694	1	section 71(f	DATE
taxlaw-13767	695	1	158	CARDINAL
taxlaw-13767	696	1	16:2	CARDINAL
taxlaw-13767	698	1	first	ORDINAL
taxlaw-13767	699	1	the supreme court	ORG
taxlaw-13767	702	1	a later tax year	DATE
taxlaw-13767	703	1	10,000	MONEY
taxlaw-13767	703	2	year one	DATE
taxlaw-13767	704	1	10,000	MONEY
taxlaw-13767	704	2	year two	DATE
taxlaw-13767	705	1	the present year or	DATE
taxlaw-13767	705	2	a future tax year	DATE
taxlaw-13767	705	3	one	CARDINAL
taxlaw-13767	709	1	one	CARDINAL
taxlaw-13767	709	2	one	CARDINAL
taxlaw-13767	709	3	one	CARDINAL
taxlaw-13767	710	1	113	CARDINAL
taxlaw-13767	710	2	363	CARDINAL
taxlaw-13767	710	3	278	CARDINAL
taxlaw-13767	710	4	285-86	DATE
taxlaw-13767	710	5	1960	DATE
taxlaw-13767	711	1	114	CARDINAL
taxlaw-13767	712	1	285	CARDINAL
taxlaw-13767	712	2	351	CARDINAL
taxlaw-13767	712	3	u.s.	GPE
taxlaw-13767	712	4	243	CARDINAL
taxlaw-13767	712	5	1956	DATE
taxlaw-13767	713	1	115	CARDINAL
taxlaw-13767	713	2	the start of year one	DATE
taxlaw-13767	713	3	10,000	MONEY
taxlaw-13767	713	4	10,000	MONEY
taxlaw-13767	713	5	haig-simons	ORG
taxlaw-13767	714	1	0	CARDINAL
taxlaw-13767	715	1	+ $10,000	MONEY
taxlaw-13767	715	2	10,000	MONEY
taxlaw-13767	716	1	year two	DATE
taxlaw-13767	716	2	10,000	MONEY
taxlaw-13767	718	1	10,000	MONEY
taxlaw-13767	718	2	10,000	MONEY
taxlaw-13767	718	3	zero	CARDINAL
taxlaw-13767	718	4	0	MONEY
taxlaw-13767	718	5	zero	CARDINAL
taxlaw-13767	719	1	116	CARDINAL
taxlaw-13767	719	2	kahn & kahn	ORG
taxlaw-13767	719	3	supra	PERSON
taxlaw-13767	719	4	94	CARDINAL
taxlaw-13767	719	5	466-67	CARDINAL
taxlaw-13767	719	6	117	CARDINAL
taxlaw-13767	720	1	469-74	CARDINAL
taxlaw-13767	721	1	159	CARDINAL
taxlaw-13767	725	1	first	ORDINAL
taxlaw-13767	739	1	first	ORDINAL
taxlaw-13767	741	1	two	CARDINAL
taxlaw-13767	746	1	two	CARDINAL
taxlaw-13767	746	2	one	CARDINAL
taxlaw-13767	749	1	118	CARDINAL
taxlaw-13767	750	1	71	CARDINAL
taxlaw-13767	750	2	supp	GPE
taxlaw-13767	751	1	iii vol	PERSON
taxlaw-13767	751	2	2 1985	DATE
taxlaw-13767	751	3	2017	CARDINAL
taxlaw-13767	753	1	119	CARDINAL
taxlaw-13767	753	2	22	CARDINAL
taxlaw-13767	753	3	364-65	CARDINAL
taxlaw-13767	753	4	160	CARDINAL
taxlaw-13767	753	5	columbia	ORG
taxlaw-13767	754	1	16:2	CARDINAL
taxlaw-13767	755	1	one	CARDINAL
taxlaw-13767	759	1	d.	NORP
taxlaw-13767	760	1	1942 to 1984	DATE
taxlaw-13767	760	2	congress	ORG
taxlaw-13767	764	1	two	CARDINAL
taxlaw-13767	764	2	two	CARDINAL
taxlaw-13767	768	1	2017	CARDINAL
taxlaw-13767	769	1	2025	CARDINAL
taxlaw-13767	769	2	republicans	NORP
taxlaw-13767	770	1	congress	ORG
taxlaw-13767	771	1	120	CARDINAL
taxlaw-13767	771	2	22	CARDINAL
taxlaw-13767	771	3	121	CARDINAL
taxlaw-13767	771	4	andrew duehren	PERSON
taxlaw-13767	771	5	washington	GPE
taxlaw-13767	771	6	n.y.	GPE
taxlaw-13767	771	7	july 31	DATE
taxlaw-13767	771	8	2024	DATE
taxlaw-13767	771	9	https://www.nytimes.com/2024/07/31/us/politics/tax-code-congress.html	GPE