id	sid	eid	entity	type
taxlaw-13768	1	1	section 367(b	LAW
taxlaw-13768	1	2	paul oosterhuis	PERSON
taxlaw-13768	1	3	mayté quinn salazar*	PERSON
taxlaw-13768	1	4	u.s.	GPE
taxlaw-13768	3	1	u.s.	GPE
taxlaw-13768	4	1	section 367(b	LAW
taxlaw-13768	4	2	u.s.	GPE
taxlaw-13768	5	1	u.s.	GPE
taxlaw-13768	6	1	2000	DATE
taxlaw-13768	6	2	2017	CARDINAL
taxlaw-13768	9	1	meagher & flom llp	ORG
taxlaw-13768	9	2	columbia law school	ORG
taxlaw-13768	10	1	meagher & flom llp	ORG
taxlaw-13768	11	1	moshe spinowitz	PERSON
taxlaw-13768	11	2	joshua rabon	PERSON
taxlaw-13768	13	1	162	CARDINAL
taxlaw-13768	14	1	16:2	CARDINAL
taxlaw-13768	14	2	i.	PERSON
taxlaw-13768	14	3	163 ii	QUANTITY
taxlaw-13768	15	1	166 a. 1997	DATE
taxlaw-13768	15	2	166	CARDINAL
taxlaw-13768	15	3	1991	DATE
taxlaw-13768	16	1	168 1	CARDINAL
taxlaw-13768	17	1	168 2	CARDINAL
taxlaw-13768	18	1	170	CARDINAL
taxlaw-13768	18	2	170 iii	QUANTITY
taxlaw-13768	19	1	173	CARDINAL
taxlaw-13768	19	2	andrews	PERSON
taxlaw-13768	20	1	174	CARDINAL
taxlaw-13768	20	2	2017	CARDINAL
taxlaw-13768	21	1	1.367(b)-3	CARDINAL
taxlaw-13768	21	2	178	CARDINAL
taxlaw-13768	21	3	180 vii	DATE
taxlaw-13768	21	4	183	CARDINAL
taxlaw-13768	22	1	183 2025	CARDINAL
taxlaw-13768	22	2	163	CARDINAL
taxlaw-13768	22	3	the united states	GPE
taxlaw-13768	22	4	the united states	GPE
taxlaw-13768	23	1	1991	DATE
taxlaw-13768	23	2	section 367(b	LAW
taxlaw-13768	23	3	regulations1	PERSON
taxlaw-13768	23	4	united states	GPE
taxlaw-13768	24	1	charles i. kingson2	PERSON
taxlaw-13768	25	1	william d. andrews3 i.	PERSON
taxlaw-13768	25	2	u.s.	GPE
taxlaw-13768	26	1	u.s.	GPE
taxlaw-13768	27	1	u.s.	GPE
taxlaw-13768	27	2	section 368(a)(1)(a	LAW
taxlaw-13768	29	1	section 367(b	LAW
taxlaw-13768	29	2	u.s.	GPE
taxlaw-13768	29	3	u.s.	GPE
taxlaw-13768	30	1	2000	DATE
taxlaw-13768	30	2	1 1991	DATE
taxlaw-13768	30	3	56	CARDINAL
taxlaw-13768	30	4	fed	ORG
taxlaw-13768	32	1	41993, 41995	DATE
taxlaw-13768	32	2	aug. 26, 1991	DATE
taxlaw-13768	33	1	2	CARDINAL
taxlaw-13768	33	2	charles i. kingson	PERSON
taxlaw-13768	33	3	section 367	LAW
taxlaw-13768	33	4	37	CARDINAL
taxlaw-13768	34	1	ann	PERSON
taxlaw-13768	34	2	inst	PERSON
taxlaw-13768	35	1	fed	ORG
taxlaw-13768	36	1	1979	DATE
taxlaw-13768	37	1	3	CARDINAL
taxlaw-13768	37	2	william d. andrews	PERSON
taxlaw-13768	37	3	69	CARDINAL
taxlaw-13768	38	1	l. rev.	PERSON
taxlaw-13768	38	2	1403	CARDINAL
taxlaw-13768	38	3	1408	DATE
taxlaw-13768	38	4	1956	DATE
taxlaw-13768	39	1	4	CARDINAL
taxlaw-13768	40	1	7874	CARDINAL
taxlaw-13768	41	1	u.s.	GPE
taxlaw-13768	41	2	1986	DATE
taxlaw-13768	43	1	the u.s. treasury	ORG
taxlaw-13768	52	1	5	CARDINAL
taxlaw-13768	54	1	1.367(b)-3	CARDINAL
taxlaw-13768	54	2	164	CARDINAL
taxlaw-13768	55	1	16:2	CARDINAL
taxlaw-13768	55	2	2017	CARDINAL
taxlaw-13768	56	1	the internal revenue service	ORG
taxlaw-13768	56	2	irs	ORG
taxlaw-13768	56	3	the summer of 2021	DATE
taxlaw-13768	56	4	new york	GPE
taxlaw-13768	56	5	june 2022	DATE
taxlaw-13768	57	1	gary scanlon	PERSON
taxlaw-13768	57	2	kpmg	ORG
taxlaw-13768	57	3	magazine8	PERSON
taxlaw-13768	57	4	march	DATE
taxlaw-13768	57	5	2023.9	CARDINAL
taxlaw-13768	57	6	bret	ORG
taxlaw-13768	57	7	wells	ORG
taxlaw-13768	57	8	a few months	DATE
taxlaw-13768	57	9	august 2024.11	DATE
taxlaw-13768	59	1	1.367(b)-3	CARDINAL
taxlaw-13768	59	2	u.s.	GPE
taxlaw-13768	59	3	shareholders12	WORK_OF_ART
taxlaw-13768	59	4	2004	DATE
taxlaw-13768	59	5	section 362(e	LAW
taxlaw-13768	59	6	1991	DATE
taxlaw-13768	60	1	charles kingson	PERSON
taxlaw-13768	60	2	time.14	LANGUAGE
taxlaw-13768	60	3	6	CARDINAL
taxlaw-13768	60	4	moshe spinowitz	PERSON
taxlaw-13768	60	5	irs	ORG
taxlaw-13768	60	6	2021	CARDINAL
taxlaw-13768	60	7	today	DATE
taxlaw-13768	60	8	int’l 185-20 (	ORG
taxlaw-13768	60	9	aug. 25	DATE
taxlaw-13768	60	10	2021	DATE
taxlaw-13768	61	1	7	CARDINAL
taxlaw-13768	61	2	n.y.	GPE
taxlaw-13768	61	3	section 1.367(b)-3	LAW
taxlaw-13768	61	4	1463	CARDINAL
taxlaw-13768	61	5	2022	CARDINAL
taxlaw-13768	62	1	8	CARDINAL
taxlaw-13768	62	2	gary scanlon	PERSON
taxlaw-13768	62	3	elena madaj	PERSON
taxlaw-13768	62	4	sec	ORG
taxlaw-13768	63	1	101	CARDINAL
taxlaw-13768	63	2	263	CARDINAL
taxlaw-13768	63	3	2023	CARDINAL
taxlaw-13768	64	1	9	CARDINAL
taxlaw-13768	64	2	2023	CARDINAL
taxlaw-13768	65	1	jan. 14, 2025	DATE
taxlaw-13768	66	1	10	CARDINAL
taxlaw-13768	66	2	bret wells	PERSON
taxlaw-13768	66	3	section 367(b	LAW
taxlaw-13768	66	4	23	CARDINAL
taxlaw-13768	67	1	tax l. j. 195	PERSON
taxlaw-13768	67	2	2023	CARDINAL
taxlaw-13768	68	1	11	CARDINAL
taxlaw-13768	68	2	section 367	LAW
taxlaw-13768	68	3	115	CARDINAL
taxlaw-13768	68	4	int’l 905	PRODUCT
taxlaw-13768	68	5	aug. 5	DATE
taxlaw-13768	68	6	2024	DATE
taxlaw-13768	69	1	12	CARDINAL
taxlaw-13768	69	2	u.s.	GPE
taxlaw-13768	69	3	u.s.	GPE
taxlaw-13768	69	4	10%	PERCENT
taxlaw-13768	70	1	u.s.	GPE
taxlaw-13768	71	1	13	CARDINAL
taxlaw-13768	71	2	scanlon & madaj	ORG
taxlaw-13768	71	3	9	CARDINAL
taxlaw-13768	71	4	267	CARDINAL
taxlaw-13768	72	1	14	CARDINAL
taxlaw-13768	72	2	charles i. kingson	PERSON
taxlaw-13768	72	3	section 367	LAW
taxlaw-13768	72	4	37	CARDINAL
taxlaw-13768	73	1	ann	PERSON
taxlaw-13768	73	2	inst	PERSON
taxlaw-13768	74	1	fed	ORG
taxlaw-13768	75	1	1979	DATE
taxlaw-13768	76	1	kingson	PERSON
taxlaw-13768	76	2	memoriam	PERSON
taxlaw-13768	76	3	charles kingson	PERSON
taxlaw-13768	76	4	1938–2019	DATE
taxlaw-13768	77	1	mar. 18, 2019	DATE
taxlaw-13768	79	1	https://perma.cc/e4lu-hsuc https://perma.cc/e4lu-hsuc https://perma.cc/8swj-ewrr 2025	DATE
taxlaw-13768	79	2	165 al	QUANTITY
taxlaw-13768	79	3	treatise15	PERSON
taxlaw-13768	79	4	bruce davis portfolio,16	PERSON
taxlaw-13768	80	1	today	DATE
taxlaw-13768	82	1	15	CARDINAL
taxlaw-13768	82	2	1	CARDINAL
taxlaw-13768	82	3	2	CARDINAL
taxlaw-13768	82	4	3	CARDINAL
taxlaw-13768	82	5	u.s.	GPE
taxlaw-13768	82	6	u.s.	GPE
taxlaw-13768	82	7	u.s.	GPE
taxlaw-13768	83	1	332	CARDINAL
taxlaw-13768	83	2	u.s.	GPE
taxlaw-13768	83	3	u.s.	GPE
taxlaw-13768	86	1	1248	CARDINAL
taxlaw-13768	87	1	expatriation	ORG
taxlaw-13768	87	2	the last two decades	DATE
taxlaw-13768	87	3	u.s.	GPE
taxlaw-13768	88	1	1248	CARDINAL
taxlaw-13768	89	1	section 367(b	LAW
taxlaw-13768	91	1	kevin d. dolan et al.	PERSON
taxlaw-13768	91	2	u.s.	GPE
taxlaw-13768	91	3	¶ 13.06[2][c	DATE
taxlaw-13768	91	4	2024	CARDINAL
taxlaw-13768	92	1	16	CARDINAL
taxlaw-13768	92	2	bruce davis	PERSON
taxlaw-13768	92	3	section 367(b	LAW
taxlaw-13768	92	4	bloomberg	ORG
taxlaw-13768	94	1	u.s.	GPE
taxlaw-13768	94	2	u.s.	GPE
taxlaw-13768	95	1	u.s.	GPE
taxlaw-13768	96	1	bruce davis	PERSON
taxlaw-13768	96	2	j. asali	PERSON
taxlaw-13768	96	3	section 367(b	LAW
taxlaw-13768	96	4	bloomberg	ORG
taxlaw-13768	98	1	6120-1st	DATE
taxlaw-13768	98	2	2025	DATE
taxlaw-13768	98	3	section 367(b	LAW
taxlaw-13768	98	4	u.s.	GPE
taxlaw-13768	98	5	u.s.	GPE
taxlaw-13768	99	1	166	CARDINAL
taxlaw-13768	99	2	columbia	ORG
taxlaw-13768	100	1	16:2	CARDINAL
taxlaw-13768	100	2	first	ORDINAL
taxlaw-13768	100	3	section 368(a)(1)(a	LAW
taxlaw-13768	101	1	351	CARDINAL
taxlaw-13768	102	1	section 332	LAW
taxlaw-13768	104	1	section 367(b	LAW
taxlaw-13768	104	2	197618	DATE
taxlaw-13768	107	1	68-23	CARDINAL
taxlaw-13768	107	2	irs	ORG
taxlaw-13768	107	3	irs	ORG
taxlaw-13768	107	4	section 367(b	LAW
taxlaw-13768	107	5	today	DATE
taxlaw-13768	109	1	section 367(b	LAW
taxlaw-13768	109	2	treasury	ORG
taxlaw-13768	109	3	irs	ORG
taxlaw-13768	110	1	a. 1997	PERSON
taxlaw-13768	110	2	17	CARDINAL
taxlaw-13768	111	1	18	CARDINAL
taxlaw-13768	111	2	1976	DATE
taxlaw-13768	113	1	94–455	CARDINAL
taxlaw-13768	113	2	90	CARDINAL
taxlaw-13768	114	1	1634	DATE
taxlaw-13768	114	2	1976	DATE
taxlaw-13768	115	1	367	CARDINAL
taxlaw-13768	115	2	1954	DATE
taxlaw-13768	116	1	19	CARDINAL
taxlaw-13768	117	1	68-23	CARDINAL
taxlaw-13768	117	2	1968-1	DATE
taxlaw-13768	117	3	821	CARDINAL
taxlaw-13768	117	4	20	CARDINAL
taxlaw-13768	118	1	367(b)(1	CARDINAL
taxlaw-13768	119	1	21	CARDINAL
taxlaw-13768	120	1	68-23	CARDINAL
taxlaw-13768	121	1	less than two years	DATE
taxlaw-13768	121	2	one	CARDINAL
taxlaw-13768	121	3	d.c.	GPE
taxlaw-13768	123	1	22	CARDINAL
taxlaw-13768	123	2	scanlon & madaj	ORG
taxlaw-13768	123	3	9	CARDINAL
taxlaw-13768	123	4	269–70	CARDINAL
taxlaw-13768	124	1	167	CARDINAL
taxlaw-13768	124	2	first	ORDINAL
taxlaw-13768	124	3	1977	DATE
taxlaw-13768	124	4	1977	DATE
taxlaw-13768	124	5	124825	DATE
taxlaw-13768	125	1	1977	DATE
taxlaw-13768	125	2	1	CARDINAL
taxlaw-13768	125	3	1248	CARDINAL
taxlaw-13768	125	4	1248	CARDINAL
taxlaw-13768	125	5	2	CARDINAL
taxlaw-13768	125	6	1248	CARDINAL
taxlaw-13768	126	1	1977	DATE
taxlaw-13768	126	2	•	CARDINAL
taxlaw-13768	126	3	section 332	LAW
taxlaw-13768	126	4	1	CARDINAL
taxlaw-13768	126	5	2	CARDINAL
taxlaw-13768	126	6	section 368	LAW
taxlaw-13768	126	7	1248	CARDINAL
taxlaw-13768	126	8	1248	CARDINAL
taxlaw-13768	126	9	u.s.	GPE
taxlaw-13768	126	10	1248	CARDINAL
taxlaw-13768	126	11	1248	CARDINAL
taxlaw-13768	126	12	1248	CARDINAL
taxlaw-13768	126	13	1248	CARDINAL
taxlaw-13768	126	14	1	CARDINAL
taxlaw-13768	126	15	1977	DATE
taxlaw-13768	126	16	42	CARDINAL
taxlaw-13768	128	1	65152	CARDINAL
taxlaw-13768	128	2	1977	DATE
taxlaw-13768	129	1	24	CARDINAL
taxlaw-13768	130	1	20%	PERCENT
taxlaw-13768	130	2	10%	PERCENT
taxlaw-13768	130	3	1248	CARDINAL
taxlaw-13768	131	1	1977	DATE
taxlaw-13768	132	1	25	CARDINAL
taxlaw-13768	132	2	1248	CARDINAL
taxlaw-13768	132	3	section 1248	LAW
taxlaw-13768	133	1	1248	CARDINAL
taxlaw-13768	133	2	u.s.	GPE
taxlaw-13768	133	3	10%	PERCENT
taxlaw-13768	133	4	five-year	DATE
taxlaw-13768	133	5	five-year	DATE
taxlaw-13768	133	6	section 1248	LAW
taxlaw-13768	134	1	26	CARDINAL
taxlaw-13768	137	1	27	CARDINAL
taxlaw-13768	140	1	1977	DATE
taxlaw-13768	141	1	28	CARDINAL
taxlaw-13768	144	1	7.367(b)-7t(c)(1)(i	CARDINAL
taxlaw-13768	144	2	1977	DATE
taxlaw-13768	145	1	1977	DATE
taxlaw-13768	145	2	1248	CARDINAL
taxlaw-13768	145	3	1248	CARDINAL
taxlaw-13768	146	1	168	CARDINAL
taxlaw-13768	146	2	columbia	ORG
taxlaw-13768	147	1	16:2	CARDINAL
taxlaw-13768	147	2	2	CARDINAL
taxlaw-13768	147	3	section 1248(c)(2	LAW
taxlaw-13768	147	4	first	ORDINAL
taxlaw-13768	147	5	pre-1963 years	DATE
taxlaw-13768	147	6	stock;30	GPE
taxlaw-13768	147	7	u.s.	GPE
taxlaw-13768	147	8	1248	CARDINAL
taxlaw-13768	147	9	nonrecognition.31 b. 1991	DATE
taxlaw-13768	147	10	fourteen years later	DATE
taxlaw-13768	147	11	treasury	ORG
taxlaw-13768	147	12	irs	ORG
taxlaw-13768	147	13	1977	DATE
taxlaw-13768	147	14	1991	DATE
taxlaw-13768	147	15	kingson	PERSON
taxlaw-13768	147	16	1977	DATE
taxlaw-13768	147	17	section 367(b	LAW
taxlaw-13768	147	18	1991	DATE
taxlaw-13768	147	19	treasury	ORG
taxlaw-13768	147	20	irs	ORG
taxlaw-13768	147	21	section 367(b	LAW
taxlaw-13768	147	22	u.s.	GPE
taxlaw-13768	147	23	four	CARDINAL
taxlaw-13768	147	24	1	CARDINAL
taxlaw-13768	147	25	2	CARDINAL
taxlaw-13768	147	26	3	CARDINAL
taxlaw-13768	147	27	4	CARDINAL
taxlaw-13768	147	28	first	ORDINAL
taxlaw-13768	147	29	two	CARDINAL
taxlaw-13768	147	30	two	CARDINAL
taxlaw-13768	147	31	today	DATE
taxlaw-13768	148	1	1	CARDINAL
taxlaw-13768	149	1	1991	DATE
taxlaw-13768	149	2	the united states	GPE
taxlaw-13768	150	1	a united states	GPE
taxlaw-13768	150	2	the united states	GPE
taxlaw-13768	150	3	the united states	GPE
taxlaw-13768	150	4	29	CARDINAL
taxlaw-13768	153	1	1977	DATE
taxlaw-13768	154	1	30	CARDINAL
taxlaw-13768	157	1	7.367(b)-7t(c)(1)(ii	CARDINAL
taxlaw-13768	157	2	1977	DATE
taxlaw-13768	158	1	31	CARDINAL
taxlaw-13768	161	1	1977	DATE
taxlaw-13768	162	1	32 1991	DATE
taxlaw-13768	162	2	56	CARDINAL
taxlaw-13768	162	3	fed	ORG
taxlaw-13768	164	1	41993	DATE
taxlaw-13768	164	2	aug. 26, 1991	DATE
taxlaw-13768	165	1	33	CARDINAL
taxlaw-13768	165	2	charles i. kingson	PERSON
taxlaw-13768	165	3	section 367	LAW
taxlaw-13768	165	4	69	CARDINAL
taxlaw-13768	165	5	1991	DATE
taxlaw-13768	166	1	34 1991	DATE
taxlaw-13768	166	2	56	CARDINAL
taxlaw-13768	166	3	fed	ORG
taxlaw-13768	168	1	41993, 41995	DATE
taxlaw-13768	168	2	aug. 26, 1991	DATE
taxlaw-13768	171	1	41995-96	DATE
taxlaw-13768	172	1	169	CARDINAL
taxlaw-13768	172	2	the united states	GPE
taxlaw-13768	173	1	one	CARDINAL
taxlaw-13768	173	2	section 367(b	LAW
taxlaw-13768	173	3	a united states	GPE
taxlaw-13768	173	4	section 332	LAW
taxlaw-13768	173	5	section 368	LAW
taxlaw-13768	174	1	the united states	GPE
taxlaw-13768	174	2	the united states	GPE
taxlaw-13768	174	3	1991	DATE
taxlaw-13768	174	4	1991	DATE
taxlaw-13768	174	5	1977	DATE
taxlaw-13768	174	6	u.s.	GPE
taxlaw-13768	174	7	u.s.	GPE
taxlaw-13768	174	8	1248	CARDINAL
taxlaw-13768	175	1	two	CARDINAL
taxlaw-13768	175	2	1977	DATE
taxlaw-13768	175	3	u.s.	GPE
taxlaw-13768	176	1	1991	DATE
taxlaw-13768	176	2	36	CARDINAL
taxlaw-13768	176	3	41995	DATE
taxlaw-13768	177	1	37	CARDINAL
taxlaw-13768	177	2	41996	DATE
taxlaw-13768	178	1	38	CARDINAL
taxlaw-13768	181	1	1991	DATE
taxlaw-13768	182	1	gary scanlon	PERSON
taxlaw-13768	182	2	elena madaj	PERSON
taxlaw-13768	182	3	u.s.	GPE
taxlaw-13768	182	4	1248	CARDINAL
taxlaw-13768	182	5	u.s.	GPE
taxlaw-13768	182	6	1248	CARDINAL
taxlaw-13768	183	1	u.s.	GPE
taxlaw-13768	183	2	1248	CARDINAL
taxlaw-13768	184	1	u.s.	GPE
taxlaw-13768	184	2	u.s.	GPE
taxlaw-13768	184	3	u.s.	GPE
taxlaw-13768	184	4	sec	ORG
taxlaw-13768	187	1	1.367(b)-3	CARDINAL
taxlaw-13768	188	1	u.s.	GPE
taxlaw-13768	188	2	1248	CARDINAL
taxlaw-13768	189	1	scanlon & madaj	ORG
taxlaw-13768	189	2	9	CARDINAL
taxlaw-13768	189	3	268	CARDINAL
taxlaw-13768	190	1	section 367	LAW
taxlaw-13768	190	2	u.s.	GPE
taxlaw-13768	190	3	section 1248	LAW
taxlaw-13768	191	1	170	CARDINAL
taxlaw-13768	192	1	16:2	CARDINAL
taxlaw-13768	192	2	u.s.	GPE
taxlaw-13768	192	3	u.s.	GPE
taxlaw-13768	192	4	2	CARDINAL
taxlaw-13768	193	1	1991	DATE
taxlaw-13768	193	2	section 1248	LAW
taxlaw-13768	194	1	treasury	ORG
taxlaw-13768	195	1	1991	DATE
taxlaw-13768	195	2	section 367(b	LAW
taxlaw-13768	196	1	the united states	GPE
taxlaw-13768	196	2	any year	DATE
taxlaw-13768	197	1	section 1248	LAW
taxlaw-13768	198	1	transaction.43	ORG
taxlaw-13768	199	1	c. 2000	PERSON
taxlaw-13768	199	2	1991	DATE
taxlaw-13768	199	3	2000	DATE
taxlaw-13768	199	4	39 1991	DATE
taxlaw-13768	199	5	56	CARDINAL
taxlaw-13768	199	6	fed	ORG
taxlaw-13768	201	1	41993,	DATE
taxlaw-13768	201	2	41997	DATE
taxlaw-13768	201	3	aug. 26, 1991	DATE
taxlaw-13768	202	1	irs	ORG
taxlaw-13768	202	2	1977	DATE
taxlaw-13768	203	1	40	CARDINAL
taxlaw-13768	204	1	41996	DATE
taxlaw-13768	205	1	41	CARDINAL
taxlaw-13768	208	1	1991	DATE
taxlaw-13768	209	1	42	CARDINAL
taxlaw-13768	210	1	56	CARDINAL
taxlaw-13768	210	2	fed	ORG
taxlaw-13768	212	1	41993, 41995	DATE
taxlaw-13768	212	2	aug. 26, 1991	DATE
taxlaw-13768	213	1	2025	CARDINAL
taxlaw-13768	213	2	171	CARDINAL
taxlaw-13768	214	1	first	ORDINAL
taxlaw-13768	214	2	2000	DATE
taxlaw-13768	214	3	second	ORDINAL
taxlaw-13768	214	4	2000	DATE
taxlaw-13768	214	5	amount.46	GPE
taxlaw-13768	214	6	2000	DATE
taxlaw-13768	214	7	1991	DATE
taxlaw-13768	214	8	44 2000	DATE
taxlaw-13768	214	9	65	CARDINAL
taxlaw-13768	214	10	fed	ORG
taxlaw-13768	216	1	3589	CARDINAL
taxlaw-13768	216	2	3590	DATE
taxlaw-13768	216	3	jan. 24, 2000	DATE
taxlaw-13768	217	1	45	CARDINAL
taxlaw-13768	218	1	3592	DATE
taxlaw-13768	219	1	two	CARDINAL
taxlaw-13768	219	2	u.s.	GPE
taxlaw-13768	220	1	1991	DATE
taxlaw-13768	221	1	u.s.	GPE
taxlaw-13768	223	1	3590	DATE
taxlaw-13768	224	1	2000	DATE
taxlaw-13768	224	2	treasury	ORG
taxlaw-13768	224	3	irs	ORG
taxlaw-13768	224	4	one year	DATE
taxlaw-13768	225	1	t.d	PERSON
taxlaw-13768	225	2	2000-1	DATE
taxlaw-13768	225	3	488	CARDINAL
taxlaw-13768	226	1	46 2000	DATE
taxlaw-13768	226	2	65	CARDINAL
taxlaw-13768	226	3	fed	ORG
taxlaw-13768	228	1	3589	CARDINAL
taxlaw-13768	228	2	3593	DATE
taxlaw-13768	228	3	jan. 24, 2000	DATE
taxlaw-13768	229	1	treasury	ORG
taxlaw-13768	229	2	irs	ORG
taxlaw-13768	229	3	1991	DATE
taxlaw-13768	230	1	1991	DATE
taxlaw-13768	230	2	2000	DATE
taxlaw-13768	230	3	2000	DATE
taxlaw-13768	231	1	47	CARDINAL
taxlaw-13768	232	1	3590	DATE
taxlaw-13768	233	1	2000	DATE
taxlaw-13768	233	2	non-u.s	NORP
taxlaw-13768	233	3	section 1.367(b)-2	LAW
taxlaw-13768	233	4	1991	DATE
taxlaw-13768	234	1	1991	DATE
taxlaw-13768	234	2	section 1248	LAW
taxlaw-13768	235	1	1248	CARDINAL
taxlaw-13768	235	2	non-u.s	NORP
taxlaw-13768	235	3	section 1223(2	LAW
taxlaw-13768	236	1	3591	DATE
taxlaw-13768	237	1	172	CARDINAL
taxlaw-13768	238	1	16:2	CARDINAL
taxlaw-13768	238	2	u.s.	GPE
taxlaw-13768	239	1	treasury	ORG
taxlaw-13768	239	2	section 1248	LAW
taxlaw-13768	239	3	section 367(b	LAW
taxlaw-13768	240	1	2000	DATE
taxlaw-13768	240	2	treasury	ORG
taxlaw-13768	240	3	irs	ORG
taxlaw-13768	241	1	u.s.	GPE
taxlaw-13768	242	1	1991	DATE
taxlaw-13768	242	2	u.s.	GPE
taxlaw-13768	242	3	u.s.	GPE
taxlaw-13768	242	4	u.s.	GPE
taxlaw-13768	243	1	u.s.	GPE
taxlaw-13768	244	1	381	CARDINAL
taxlaw-13768	246	1	48	DATE
taxlaw-13768	246	2	2000	DATE
taxlaw-13768	246	3	10 percent	PERCENT
taxlaw-13768	246	4	u.s.	GPE
taxlaw-13768	247	1	3592	CARDINAL
taxlaw-13768	248	1	49	CARDINAL
taxlaw-13768	250	1	1.367(b)-3(c)(4	CARDINAL
taxlaw-13768	250	2	2000	DATE
taxlaw-13768	251	1	50	CARDINAL
taxlaw-13768	251	2	section 1248.	LAW
taxlaw-13768	252	1	65	CARDINAL
taxlaw-13768	252	2	fed	ORG
taxlaw-13768	254	1	3589	CARDINAL
taxlaw-13768	254	2	3590	DATE
taxlaw-13768	254	3	jan. 24, 2000	DATE
taxlaw-13768	255	1	51	CARDINAL
taxlaw-13768	256	1	173	CARDINAL
taxlaw-13768	256	2	2006	DATE
taxlaw-13768	257	1	one	CARDINAL
taxlaw-13768	257	2	charles kingson	PERSON
taxlaw-13768	257	3	kingson	PERSON
taxlaw-13768	257	4	treasury	ORG
taxlaw-13768	257	5	carter	PERSON
taxlaw-13768	257	6	367.54	CARDINAL
taxlaw-13768	257	7	kingson	PERSON
taxlaw-13768	257	8	1979	DATE
taxlaw-13768	257	9	1977	DATE
taxlaw-13768	257	10	2004,56	CARDINAL
taxlaw-13768	257	11	2000	DATE
taxlaw-13768	258	1	kingson	PERSON
taxlaw-13768	258	2	directly.57 kingson	PERSON
taxlaw-13768	259	1	1248	CARDINAL
taxlaw-13768	261	1	andrews	PERSON
taxlaw-13768	261	2	u.s.	GPE
taxlaw-13768	262	1	u.s.	GPE
taxlaw-13768	262	2	u.s.	GPE
taxlaw-13768	263	1	kingson	PERSON
taxlaw-13768	264	1	53 71	CARDINAL
taxlaw-13768	266	1	44887	DATE
taxlaw-13768	266	2	aug. 8, 2006	DATE
taxlaw-13768	267	1	54	CARDINAL
taxlaw-13768	267	2	memoriam	PERSON
taxlaw-13768	267	3	charles kingson	PERSON
taxlaw-13768	267	4	1938-2019	DATE
taxlaw-13768	267	5	nyu	ORG
taxlaw-13768	267	6	mar. 18, 2019	DATE
taxlaw-13768	269	1	https://perma.cc/8swj-ewrr	ORG
taxlaw-13768	270	1	55	CARDINAL
taxlaw-13768	270	2	supra	PERSON
taxlaw-13768	270	3	15	CARDINAL
taxlaw-13768	271	1	56	CARDINAL
taxlaw-13768	271	2	charles i. kingson	PERSON
taxlaw-13768	271	3	seven	CARDINAL
taxlaw-13768	271	4	section 367	LAW
taxlaw-13768	271	5	105	CARDINAL
taxlaw-13768	272	1	1015	DATE
taxlaw-13768	272	2	sept. 13, 2004	DATE
taxlaw-13768	273	1	57	CARDINAL
taxlaw-13768	273	2	supra	PERSON
taxlaw-13768	273	3	15	CARDINAL
taxlaw-13768	273	4	28-33	DATE
taxlaw-13768	274	1	section 269	LAW
taxlaw-13768	274	2	cromwell	ORG
taxlaw-13768	275	1	cromwell corp.	ORG
taxlaw-13768	276	1	comm’r	CARDINAL
taxlaw-13768	276	2	43	CARDINAL
taxlaw-13768	276	3	313	CARDINAL
taxlaw-13768	276	4	322	CARDINAL
taxlaw-13768	276	5	1964	DATE
taxlaw-13768	277	1	58	CARDINAL
taxlaw-13768	277	2	supra	PERSON
taxlaw-13768	277	3	15	CARDINAL
taxlaw-13768	277	4	27	CARDINAL
taxlaw-13768	278	1	59	CARDINAL
taxlaw-13768	278	2	william d. andrews	PERSON
taxlaw-13768	278	3	69	CARDINAL
taxlaw-13768	279	1	l. rev.	PERSON
taxlaw-13768	279	2	1403	CARDINAL
taxlaw-13768	279	3	1408	DATE
taxlaw-13768	279	4	1956	DATE
taxlaw-13768	280	1	60	CARDINAL
taxlaw-13768	280	2	supra	PERSON
taxlaw-13768	280	3	15	CARDINAL
taxlaw-13768	280	4	28	CARDINAL
taxlaw-13768	281	1	174	CARDINAL
taxlaw-13768	283	1	16:2	CARDINAL
taxlaw-13768	284	1	section 367(b	LAW
taxlaw-13768	284	2	361	CARDINAL
taxlaw-13768	284	3	section 367(b	LAW
taxlaw-13768	284	4	332	CARDINAL
taxlaw-13768	286	1	section 1248	LAW
taxlaw-13768	286	2	1248	CARDINAL
taxlaw-13768	286	3	1248	CARDINAL
taxlaw-13768	286	4	u.s.	GPE
taxlaw-13768	286	5	u.s.	GPE
taxlaw-13768	286	6	section 367(b	LAW
taxlaw-13768	288	1	u.s.	GPE
taxlaw-13768	291	1	u.s.	GPE
taxlaw-13768	291	2	u.s.	GPE
taxlaw-13768	291	3	u.s.	GPE
taxlaw-13768	292	1	kingson	PERSON
taxlaw-13768	292	2	andrews	PERSON
taxlaw-13768	292	3	u.s.	GPE
taxlaw-13768	294	1	andrews	PERSON
taxlaw-13768	295	1	andrews	PERSON
taxlaw-13768	295	2	andrews	PERSON
taxlaw-13768	296	1	section 311	LAW
taxlaw-13768	297	1	61	CARDINAL
taxlaw-13768	297	2	section 1032	LAW
taxlaw-13768	298	1	28-29	DATE
taxlaw-13768	299	1	175	CARDINAL
taxlaw-13768	301	1	andrews	PERSON
taxlaw-13768	302	1	the mid-1950s	DATE
taxlaw-13768	303	1	andrews	PERSON
taxlaw-13768	303	2	two	CARDINAL
taxlaw-13768	304	1	first	ORDINAL
taxlaw-13768	305	1	second	ORDINAL
taxlaw-13768	306	1	1955	DATE
taxlaw-13768	307	1	pre-1913	DATE
taxlaw-13768	307	2	1913	DATE
taxlaw-13768	307	3	post-1913	DATE
taxlaw-13768	307	4	pre-1913	DATE
taxlaw-13768	307	5	prior year	DATE
taxlaw-13768	307	6	a year	DATE
taxlaw-13768	307	7	1917	DATE
taxlaw-13768	310	1	years	DATE
taxlaw-13768	314	1	andrews	PERSON
taxlaw-13768	314	2	post-1913	DATE
taxlaw-13768	314	3	pre-1914	DATE
taxlaw-13768	314	4	62	CARDINAL
taxlaw-13768	314	5	andrews	PERSON
taxlaw-13768	314	6	supra	PERSON
taxlaw-13768	314	7	60	CARDINAL
taxlaw-13768	314	8	1408	CARDINAL
taxlaw-13768	315	1	1417	DATE
taxlaw-13768	316	1	64	CARDINAL
taxlaw-13768	316	2	1418	CARDINAL
taxlaw-13768	318	1	1425	CARDINAL
taxlaw-13768	319	1	176	CARDINAL
taxlaw-13768	319	2	columbia	ORG
taxlaw-13768	320	1	16:2	CARDINAL
taxlaw-13768	321	1	andrews	PERSON
taxlaw-13768	323	1	andrews	PERSON
taxlaw-13768	325	1	section 1248	LAW
taxlaw-13768	326	1	section 367(b	LAW
taxlaw-13768	327	1	first	ORDINAL
taxlaw-13768	327	2	the united states	GPE
taxlaw-13768	327	3	u.s.	GPE
taxlaw-13768	328	1	the united states	GPE
taxlaw-13768	329	1	section 11(d	LAW
taxlaw-13768	329	2	section 11	LAW
taxlaw-13768	329	3	section 882	LAW
taxlaw-13768	329	4	section 882(b	ORG
taxlaw-13768	329	5	u.s.	GPE
taxlaw-13768	329	6	u.s.	GPE
taxlaw-13768	330	1	section 103	LAW
taxlaw-13768	332	1	2017	CARDINAL
taxlaw-13768	332	2	the united states	GPE
taxlaw-13768	332	3	u.s.	GPE
taxlaw-13768	334	1	u.s.	GPE
taxlaw-13768	336	1	u.s.	GPE
taxlaw-13768	336	2	60 years	DATE
taxlaw-13768	337	1	andrews	PERSON
taxlaw-13768	337	2	section 1248	LAW
taxlaw-13768	337	3	1248	CARDINAL
taxlaw-13768	337	4	u.s.	GPE
taxlaw-13768	338	1	section 331	LAW
taxlaw-13768	338	2	section 1248	LAW
taxlaw-13768	339	1	u.s.	GPE
taxlaw-13768	340	1	2025	CARDINAL
taxlaw-13768	340	2	177	CARDINAL
taxlaw-13768	340	3	u.s.	GPE
taxlaw-13768	340	4	u.s.	GPE
taxlaw-13768	341	1	u.s.	GPE
taxlaw-13768	341	2	881	CARDINAL
taxlaw-13768	341	3	882	CARDINAL
taxlaw-13768	342	1	andrews	PERSON
taxlaw-13768	343	1	1248	CARDINAL
taxlaw-13768	343	2	u.s.	GPE
taxlaw-13768	343	3	section 1248	LAW
taxlaw-13768	343	4	u.s.	GPE
taxlaw-13768	344	1	kingson	PERSON
taxlaw-13768	346	1	kingson	PERSON
taxlaw-13768	346	2	andrews	PERSON
taxlaw-13768	347	1	1979	DATE
taxlaw-13768	347	2	kingson	PERSON
taxlaw-13768	347	3	u.s.	GPE
taxlaw-13768	347	4	section 367(b	LAW
taxlaw-13768	347	5	u.s.	GPE
taxlaw-13768	347	6	u.s.	GPE
taxlaw-13768	347	7	first	ORDINAL
taxlaw-13768	348	1	u.s.	GPE
taxlaw-13768	349	1	kingson	PERSON
taxlaw-13768	349	2	1248	CARDINAL
taxlaw-13768	349	3	1977	DATE
taxlaw-13768	349	4	1991	DATE
taxlaw-13768	349	5	kingson	PERSON
taxlaw-13768	349	6	section 367(b	LAW
taxlaw-13768	350	1	u.s.	GPE
taxlaw-13768	350	2	66	CARDINAL
taxlaw-13768	350	3	kingson	GPE
taxlaw-13768	350	4	15	CARDINAL
taxlaw-13768	350	5	31	CARDINAL
taxlaw-13768	350	6	67	CARDINAL
taxlaw-13768	350	7	congress	ORG
taxlaw-13768	352	1	603	CARDINAL
taxlaw-13768	352	2	369	CARDINAL
taxlaw-13768	352	3	2024	CARDINAL
taxlaw-13768	353	1	68	CARDINAL
taxlaw-13768	355	1	178	CARDINAL
taxlaw-13768	356	1	16:2	CARDINAL
taxlaw-13768	356	2	u.s.	GPE
taxlaw-13768	357	1	section 367(b	LAW
taxlaw-13768	357	2	1248	CARDINAL
taxlaw-13768	357	3	1248	CARDINAL
taxlaw-13768	357	4	1248	CARDINAL
taxlaw-13768	358	1	362	CARDINAL
taxlaw-13768	359	1	basis.71	NORP
taxlaw-13768	359	2	the united states	GPE
taxlaw-13768	359	3	jurisdiction.72	PERSON
taxlaw-13768	359	4	2017	CARDINAL
taxlaw-13768	360	1	1.367(b)-3	CARDINAL
taxlaw-13768	361	1	2017	CARDINAL
taxlaw-13768	362	1	u.s.	GPE
taxlaw-13768	362	2	less than one year	DATE
taxlaw-13768	363	1	one-year	DATE
taxlaw-13768	363	2	69	CARDINAL
taxlaw-13768	363	3	section 367(b	LAW
taxlaw-13768	364	1	70	CARDINAL
taxlaw-13768	367	1	71	CARDINAL
taxlaw-13768	367	2	u.s.	GPE
taxlaw-13768	367	3	u.s.	GPE
taxlaw-13768	370	1	301.7701-3(g)(1)(iv	DATE
taxlaw-13768	371	1	the day	DATE
taxlaw-13768	372	1	301.7701-3(g)(3	DATE
taxlaw-13768	372	2	the day	DATE
taxlaw-13768	372	3	u.s.	GPE
taxlaw-13768	374	1	2021-002	CARDINAL
taxlaw-13768	374	2	april 2, 2021	DATE
taxlaw-13768	375	1	72	DATE
taxlaw-13768	376	1	2025	CARDINAL
taxlaw-13768	376	2	179	CARDINAL
taxlaw-13768	376	3	u.s.	GPE
taxlaw-13768	376	4	u.s.	GPE
taxlaw-13768	376	5	80%-owned	CARDINAL
taxlaw-13768	376	6	u.s.	GPE
taxlaw-13768	378	1	u.s.	GPE
taxlaw-13768	378	2	one-year	DATE
taxlaw-13768	381	1	first	ORDINAL
taxlaw-13768	383	1	u.s.	GPE
taxlaw-13768	384	1	u.s.	GPE
taxlaw-13768	384	2	u.s.	GPE
taxlaw-13768	384	3	u.s.	GPE
taxlaw-13768	385	1	u.s.	GPE
taxlaw-13768	385	2	u.s.	GPE
taxlaw-13768	385	3	less than 80%	PERCENT
taxlaw-13768	385	4	u.s.	GPE
taxlaw-13768	388	1	1248	CARDINAL
taxlaw-13768	388	2	73	CARDINAL
taxlaw-13768	388	3	kingson	GPE
taxlaw-13768	388	4	u.s.	GPE
taxlaw-13768	388	5	u.s.	GPE
taxlaw-13768	389	1	74	CARDINAL
taxlaw-13768	390	1	884	CARDINAL
taxlaw-13768	390	2	75	CARDINAL
taxlaw-13768	390	3	180	CARDINAL
taxlaw-13768	392	1	16:2	CARDINAL
taxlaw-13768	392	2	today	DATE
taxlaw-13768	393	1	u.s.	GPE
taxlaw-13768	395	1	246	CARDINAL
taxlaw-13768	395	2	one-year	DATE
taxlaw-13768	397	1	one year	DATE
taxlaw-13768	397	2	e&p.76	CARDINAL
taxlaw-13768	397	3	1248	CARDINAL
taxlaw-13768	397	4	1248	CARDINAL
taxlaw-13768	397	5	u.s.	GPE
taxlaw-13768	397	6	u.s.	GPE
taxlaw-13768	399	1	u.s.	GPE
taxlaw-13768	399	2	section 381	LAW
taxlaw-13768	400	1	1248	CARDINAL
taxlaw-13768	400	2	1248	CARDINAL
taxlaw-13768	400	3	u.s.	GPE
taxlaw-13768	403	1	1.367(b)-3	CARDINAL
taxlaw-13768	404	1	u.s.	GPE
taxlaw-13768	405	1	u.s.	GPE
taxlaw-13768	406	1	76	CARDINAL
taxlaw-13768	407	1	twelve-month	DATE
taxlaw-13768	408	1	77	CARDINAL
taxlaw-13768	408	2	362	CARDINAL
taxlaw-13768	408	3	nol	PRODUCT
taxlaw-13768	409	1	one	CARDINAL
taxlaw-13768	409	2	381	CARDINAL
taxlaw-13768	409	3	two	CARDINAL
taxlaw-13768	410	1	2025	CARDINAL
taxlaw-13768	410	2	181	CARDINAL
taxlaw-13768	411	1	1248	CARDINAL
taxlaw-13768	411	2	section 368(a)(1)(b	LAW
taxlaw-13768	412	1	1977	DATE
taxlaw-13768	412	2	u.s.	GPE
taxlaw-13768	414	1	1248	CARDINAL
taxlaw-13768	414	2	1248	CARDINAL
taxlaw-13768	414	3	1248	CARDINAL
taxlaw-13768	414	4	1248	CARDINAL
taxlaw-13768	415	1	section 1248(c)(2	LAW
taxlaw-13768	415	2	1248	CARDINAL
taxlaw-13768	416	1	1991	DATE
taxlaw-13768	416	2	2000	DATE
taxlaw-13768	416	3	1248	CARDINAL
taxlaw-13768	416	4	1248	CARDINAL
taxlaw-13768	417	1	two	CARDINAL
taxlaw-13768	418	1	first	ORDINAL
taxlaw-13768	418	2	1248	CARDINAL
taxlaw-13768	419	1	second	ORDINAL
taxlaw-13768	419	2	1248	CARDINAL
taxlaw-13768	419	3	today	DATE
taxlaw-13768	419	4	2000	DATE
taxlaw-13768	420	1	1248	CARDINAL
taxlaw-13768	420	2	section 367(b	LAW
taxlaw-13768	421	1	1977	DATE
taxlaw-13768	423	1	2000	DATE
taxlaw-13768	423	2	congress	ORG
taxlaw-13768	423	3	2002	DATE
taxlaw-13768	425	1	congress	ORG
taxlaw-13768	425	2	78	CARDINAL
taxlaw-13768	425	3	1248	CARDINAL
taxlaw-13768	425	4	u.s.	GPE
taxlaw-13768	427	1	960	CARDINAL
taxlaw-13768	428	1	902	CARDINAL
taxlaw-13768	429	1	182	CARDINAL
taxlaw-13768	430	1	16:2	CARDINAL
taxlaw-13768	430	2	a year	DATE
taxlaw-13768	431	1	1248	CARDINAL
taxlaw-13768	431	2	1248	CARDINAL
taxlaw-13768	431	3	section 367(b	LAW
taxlaw-13768	433	1	u.s.	GPE
taxlaw-13768	433	2	u.s.	GPE
taxlaw-13768	433	3	u.s.	GPE
taxlaw-13768	433	4	1248	CARDINAL
taxlaw-13768	433	5	1248	CARDINAL
taxlaw-13768	434	1	1248	CARDINAL
taxlaw-13768	435	1	1248	CARDINAL
taxlaw-13768	435	2	1248	CARDINAL
taxlaw-13768	436	1	1248	CARDINAL
taxlaw-13768	436	2	1248	CARDINAL
taxlaw-13768	437	1	1248	CARDINAL
taxlaw-13768	437	2	u.s.	GPE
taxlaw-13768	440	1	1248	CARDINAL
taxlaw-13768	440	2	1248	CARDINAL
taxlaw-13768	440	3	u.s.	GPE
taxlaw-13768	441	1	1248	CARDINAL
taxlaw-13768	442	1	1248	CARDINAL
taxlaw-13768	443	1	u.s.	GPE
taxlaw-13768	444	1	u.s.	GPE
taxlaw-13768	444	2	section 381	LAW
taxlaw-13768	445	1	section 1059	LAW
taxlaw-13768	446	1	u.s.	GPE
taxlaw-13768	448	1	2025	CARDINAL
taxlaw-13768	448	2	183	CARDINAL
taxlaw-13768	448	3	1248	CARDINAL
taxlaw-13768	448	4	1248	CARDINAL
taxlaw-13768	450	1	one	CARDINAL
taxlaw-13768	450	2	1248	CARDINAL
taxlaw-13768	451	1	u.s.	GPE
taxlaw-13768	451	2	u.s.	GPE
taxlaw-13768	452	1	u.s.	GPE
taxlaw-13768	452	2	u.s.	GPE
taxlaw-13768	452	3	1248	CARDINAL
taxlaw-13768	453	1	1248	CARDINAL
taxlaw-13768	453	2	section 1248(c)(2	LAW
taxlaw-13768	456	1	1248	CARDINAL
taxlaw-13768	456	2	332	CARDINAL
taxlaw-13768	456	3	section 1248	LAW
taxlaw-13768	456	4	section 1248(c)(2	LAW
taxlaw-13768	456	5	section 1248	LAW
taxlaw-13768	457	1	one year	DATE
taxlaw-13768	460	1	u.s.	GPE
taxlaw-13768	461	1	1248	CARDINAL
taxlaw-13768	461	2	u.s.	GPE
taxlaw-13768	461	3	1248	CARDINAL
taxlaw-13768	462	1	881	CARDINAL
taxlaw-13768	462	2	882	CARDINAL
taxlaw-13768	463	1	u.s.	GPE
taxlaw-13768	464	1	1248	CARDINAL
taxlaw-13768	464	2	u.s.	GPE
taxlaw-13768	464	3	184	CARDINAL
taxlaw-13768	466	1	16:2	CARDINAL
taxlaw-13768	467	1	1248	CARDINAL
taxlaw-13768	467	2	u.s.	GPE
taxlaw-13768	467	3	u.s.	GPE
taxlaw-13768	470	1	u.s.	GPE
taxlaw-13768	470	2	u.s.	GPE
taxlaw-13768	470	3	1248	CARDINAL