id	sid	eid	entity	type
taxlaw-2791	1	1	microsoft	ORG
taxlaw-2791	1	2	06 burke	PERSON
taxlaw-2791	1	3	1	CARDINAL
taxlaw-2791	2	1	karen c. burke *	PERSON
taxlaw-2791	2	2	1	CARDINAL
taxlaw-2791	2	3	710	CARDINAL
taxlaw-2791	2	4	7	CARDINAL
taxlaw-2791	2	5	12	CARDINAL
taxlaw-2791	3	1	14	CARDINAL
taxlaw-2791	3	2	17 ii	CARDINAL
taxlaw-2791	4	1	§§ 710	ORG
taxlaw-2791	4	2	83	CARDINAL
taxlaw-2791	4	3	19	CARDINAL
taxlaw-2791	4	4	19	CARDINAL
taxlaw-2791	4	5	23	CARDINAL
taxlaw-2791	4	6	30 iii	QUANTITY
taxlaw-2791	5	1	33	CARDINAL
taxlaw-2791	5	2	34	CARDINAL
taxlaw-2791	5	3	35	CARDINAL
taxlaw-2791	5	4	41	CARDINAL
taxlaw-2791	5	5	44	CARDINAL
taxlaw-2791	5	6	recent years	DATE
taxlaw-2791	5	7	warren	PERSON
taxlaw-2791	5	8	university of san diego school of law	ORG
taxlaw-2791	6	1	mark gergen	PERSON
taxlaw-2791	6	2	michael schler	PERSON
taxlaw-2791	6	3	david walker	PERSON
taxlaw-2791	6	4	george yin	PERSON
taxlaw-2791	7	1	the university of san diego school of law	ORG
taxlaw-2791	9	1	2	CARDINAL
taxlaw-2791	10	1	1:1	CARDINAL
taxlaw-2791	10	2	710.1	CARDINAL
taxlaw-2791	11	1	one	CARDINAL
taxlaw-2791	11	2	1	CARDINAL
taxlaw-2791	13	1	710	CARDINAL
taxlaw-2791	14	1	710	CARDINAL
taxlaw-2791	14	2	sander levin	PERSON
taxlaw-2791	14	3	april 2009	DATE
taxlaw-2791	15	1	111th	GPE
taxlaw-2791	16	1	2009	DATE
taxlaw-2791	17	1	levin bill	PERSON
taxlaw-2791	18	1	2009	DATE
taxlaw-2791	18	2	4213	CARDINAL
taxlaw-2791	18	3	111th	NORP
taxlaw-2791	19	1	2009	DATE
taxlaw-2791	20	1	2008	DATE
taxlaw-2791	20	2	110th	ORDINAL
taxlaw-2791	21	1	2008	DATE
taxlaw-2791	22	1	senate finance committee	ORG
taxlaw-2791	22	2	july 11, 2007	DATE
taxlaw-2791	22	3	july 31, 2007	DATE
taxlaw-2791	23	1	s.	PERSON
taxlaw-2791	24	1	2007	DATE
taxlaw-2791	25	1	feb. 14, 2010	DATE
taxlaw-2791	26	1	the house ways and means committee	ORG
taxlaw-2791	26	2	sept. 6, 2007	DATE
taxlaw-2791	27	1	h. ways &	ORG
taxlaw-2791	28	1	america	GPE
taxlaw-2791	28	2	2007	DATE
taxlaw-2791	29	1	http://waysandmeans.house.gov/hearings/transcript.aspx?newsid=10305	NORP
taxlaw-2791	29	2	feb. 14, 2010	DATE
taxlaw-2791	30	1	2.	CARDINAL
taxlaw-2791	30	2	victor fleischer	PERSON
taxlaw-2791	30	3	two	CARDINAL
taxlaw-2791	30	4	twenty	CARDINAL
taxlaw-2791	30	5	83	CARDINAL
taxlaw-2791	31	1	l. rev	PERSON
taxlaw-2791	31	2	1, 5 (2008	PERCENT
taxlaw-2791	31	3	1	CARDINAL
taxlaw-2791	31	4	victor fleischer	PERSON
taxlaw-2791	31	5	7	CARDINAL
taxlaw-2791	32	1	howard e. abrams	PERSON
taxlaw-2791	32	2	40	CARDINAL
taxlaw-2791	32	3	loy	PERSON
taxlaw-2791	33	1	u. chi	PERSON
taxlaw-2791	34	1	l.j	PERSON
taxlaw-2791	34	2	197	CARDINAL
taxlaw-2791	34	3	227	CARDINAL
taxlaw-2791	34	4	2009	DATE
taxlaw-2791	34	5	fleischer	PERSON
taxlaw-2791	35	1	3	CARDINAL
taxlaw-2791	35	2	mark gergen	PERSON
taxlaw-2791	35	3	nearly two decades ago	DATE
taxlaw-2791	36	1	mark p. gergen	PERSON
taxlaw-2791	36	2	48	CARDINAL
taxlaw-2791	36	3	69	CARDINAL
taxlaw-2791	36	4	105	CARDINAL
taxlaw-2791	36	5	1992	DATE
taxlaw-2791	37	1	4.	CARDINAL
taxlaw-2791	37	2	fleischer	PERSON
taxlaw-2791	37	3	supra	PERSON
taxlaw-2791	37	4	2	CARDINAL
taxlaw-2791	37	5	59	DATE
taxlaw-2791	40	1	2009	DATE
taxlaw-2791	41	1	731	CARDINAL
taxlaw-2791	41	2	2009	DATE
taxlaw-2791	43	1	2010	DATE
taxlaw-2791	43	2	3	CARDINAL
taxlaw-2791	43	3	fiscal year	DATE
taxlaw-2791	43	4	2010	DATE
taxlaw-2791	43	5	levin	PERSON
taxlaw-2791	43	6	2009.7	CARDINAL
taxlaw-2791	44	1	levin	PERSON
taxlaw-2791	44	2	5	CARDINAL
taxlaw-2791	45	1	chris william sanchirico	PERSON
taxlaw-2791	46	1	75	CARDINAL
taxlaw-2791	47	1	l. rev	PERSON
taxlaw-2791	47	2	1071	CARDINAL
taxlaw-2791	47	3	2008	DATE
taxlaw-2791	49	1	michael s. knoll	PERSON
taxlaw-2791	49	2	59	CARDINAL
taxlaw-2791	49	3	smu	ORG
taxlaw-2791	49	4	l. rev	PERSON
taxlaw-2791	49	5	721	CARDINAL
taxlaw-2791	49	6	2006	DATE
taxlaw-2791	49	7	david i. walker	PERSON
taxlaw-2791	49	8	84	CARDINAL
taxlaw-2791	49	9	l. rev	PERSON
taxlaw-2791	49	10	695	CARDINAL
taxlaw-2791	49	11	2004	DATE
taxlaw-2791	50	1	6	CARDINAL
taxlaw-2791	50	2	michael s. knoll	PERSON
taxlaw-2791	50	3	50	CARDINAL
taxlaw-2791	50	4	mary l. rev	PERSON
taxlaw-2791	50	5	115	CARDINAL
taxlaw-2791	50	6	161	CARDINAL
taxlaw-2791	50	7	2008	DATE
taxlaw-2791	51	1	u.s.	GPE
taxlaw-2791	51	2	treasury	ORG
taxlaw-2791	51	3	fiscal year	DATE
taxlaw-2791	51	4	2010	DATE
taxlaw-2791	51	5	128	CARDINAL
taxlaw-2791	51	6	may 2009	DATE
taxlaw-2791	51	7	1	CARDINAL
taxlaw-2791	54	1	7	CARDINAL
taxlaw-2791	54	2	greenbook	PERSON
taxlaw-2791	54	3	supra	PERSON
taxlaw-2791	54	4	6	CARDINAL
taxlaw-2791	54	5	23–24	CARDINAL
taxlaw-2791	55	1	levin	PERSON
taxlaw-2791	57	1	fiscal year	DATE
taxlaw-2791	57	2	2010	DATE
taxlaw-2791	57	3	120–22	CARDINAL
taxlaw-2791	57	4	sept. 2009	DATE
taxlaw-2791	58	1	8	CARDINAL
taxlaw-2791	58	2	greenbook	PERSON
taxlaw-2791	58	3	supra	PERSON
taxlaw-2791	58	4	6	CARDINAL
taxlaw-2791	58	5	23	CARDINAL
taxlaw-2791	61	1	24.	DATE
taxlaw-2791	62	1	9	CARDINAL
taxlaw-2791	62	2	23	CARDINAL
taxlaw-2791	63	1	10	CARDINAL
taxlaw-2791	66	1	1:1	CARDINAL
taxlaw-2791	67	1	congress	ORG
taxlaw-2791	67	2	defects.13	PERSON
taxlaw-2791	69	1	100	MONEY
taxlaw-2791	69	2	20	MONEY
taxlaw-2791	69	3	20	MONEY
taxlaw-2791	71	1	11	CARDINAL
taxlaw-2791	72	1	new york	GPE
taxlaw-2791	72	2	sept. 28, 2008	DATE
taxlaw-2791	73	1	2834	CARDINAL
taxlaw-2791	73	2	nov. 13, 2007	DATE
taxlaw-2791	75	1	12	CARDINAL
taxlaw-2791	76	1	mark p. gergen	PERSON
taxlaw-2791	76	2	87	CARDINAL
taxlaw-2791	76	3	139	CARDINAL
taxlaw-2791	76	4	149	CARDINAL
taxlaw-2791	76	5	2009	DATE
taxlaw-2791	79	1	13	CARDINAL
taxlaw-2791	80	1	paul carman	PERSON
taxlaw-2791	80	2	87	CARDINAL
taxlaw-2791	80	3	111	CARDINAL
taxlaw-2791	80	4	134	CARDINAL
taxlaw-2791	80	5	2009	DATE
taxlaw-2791	80	6	michael l. schler	PERSON
taxlaw-2791	80	7	119	CARDINAL
taxlaw-2791	80	8	829	CARDINAL
taxlaw-2791	80	9	853	CARDINAL
taxlaw-2791	80	10	2008	DATE
taxlaw-2791	81	1	14	CARDINAL
taxlaw-2791	82	1	sanchirico	ORG
taxlaw-2791	82	2	5	CARDINAL
taxlaw-2791	82	3	david a. weisbach	PERSON
taxlaw-2791	82	4	94	CARDINAL
taxlaw-2791	83	1	l. rev	PERSON
taxlaw-2791	84	1	715	CARDINAL
taxlaw-2791	84	2	2008	DATE
taxlaw-2791	84	3	13	CARDINAL
taxlaw-2791	84	4	853	CARDINAL
taxlaw-2791	85	1	15	CARDINAL
taxlaw-2791	85	2	15%	PERCENT
taxlaw-2791	85	3	2010	DATE
taxlaw-2791	86	1	5	CARDINAL
taxlaw-2791	88	1	interests.18	GPE
taxlaw-2791	88	2	35%	PERCENT
taxlaw-2791	89	1	two	CARDINAL
taxlaw-2791	89	2	15	MONEY
taxlaw-2791	89	3	4	MONEY
taxlaw-2791	89	4	3	MONEY
taxlaw-2791	89	5	7	MONEY
taxlaw-2791	89	6	4	MONEY
taxlaw-2791	89	7	12	MONEY
taxlaw-2791	90	1	20	CARDINAL
taxlaw-2791	90	2	3 7	CARDINAL
taxlaw-2791	90	3	80	CARDINAL
taxlaw-2791	90	4	100	CARDINAL
taxlaw-2791	90	5	20	CARDINAL
taxlaw-2791	90	6	12 15	DATE
taxlaw-2791	90	7	7	CARDINAL
taxlaw-2791	90	8	100	CARDINAL
taxlaw-2791	90	9	15 15 16	DATE
taxlaw-2791	92	1	ethan yale & gregg d. polsky	ORG
taxlaw-2791	92	2	85	CARDINAL
taxlaw-2791	92	3	n.c	GPE
taxlaw-2791	92	4	l. rev	PERSON
taxlaw-2791	92	5	571	CARDINAL
taxlaw-2791	92	6	580	DATE
taxlaw-2791	92	7	2007	DATE
taxlaw-2791	92	8	alan d. viard	PERSON
taxlaw-2791	92	9	61	CARDINAL
taxlaw-2791	92	10	nat’l	NORP
taxlaw-2791	92	11	445	CARDINAL
taxlaw-2791	92	12	450	DATE
taxlaw-2791	93	1	17	CARDINAL
taxlaw-2791	94	1	4	MONEY
taxlaw-2791	94	2	3 7	CARDINAL
taxlaw-2791	94	3	3 7	CARDINAL
taxlaw-2791	94	4	20	CARDINAL
taxlaw-2791	94	5	35%	PERCENT
taxlaw-2791	94	6	15%	PERCENT
taxlaw-2791	95	1	zero	CARDINAL
taxlaw-2791	95	2	4	MONEY
taxlaw-2791	95	3	3	MONEY
taxlaw-2791	95	4	7	MONEY
taxlaw-2791	96	1	sanchirico	ORG
taxlaw-2791	96	2	5	CARDINAL
taxlaw-2791	96	3	1114	DATE
taxlaw-2791	97	1	18	CARDINAL
taxlaw-2791	98	1	fleischer	PERSON
taxlaw-2791	98	2	supra	PERSON
taxlaw-2791	98	3	2	CARDINAL
taxlaw-2791	98	4	4	DATE
taxlaw-2791	99	1	6	CARDINAL
taxlaw-2791	99	2	columbia	ORG
taxlaw-2791	99	3	1:1	CARDINAL
taxlaw-2791	101	1	710	PRODUCT
taxlaw-2791	101	2	83	CARDINAL
taxlaw-2791	104	1	83	DATE
taxlaw-2791	106	1	congress	ORG
taxlaw-2791	106	2	19	CARDINAL
taxlaw-2791	107	1	supra	PERSON
taxlaw-2791	107	2	14	CARDINAL
taxlaw-2791	107	3	726	CARDINAL
taxlaw-2791	108	1	20	CARDINAL
taxlaw-2791	110	1	710(c)(2)(a	DATE
taxlaw-2791	111	1	levin	PERSON
taxlaw-2791	112	1	21	CARDINAL
taxlaw-2791	113	1	zero	CARDINAL
taxlaw-2791	114	1	levin	PERSON
taxlaw-2791	114	2	section 1	LAW
taxlaw-2791	114	3	section 2	LAW
taxlaw-2791	114	4	710	CARDINAL
taxlaw-2791	115	1	2010	DATE
taxlaw-2791	115	2	7	CARDINAL
taxlaw-2791	120	1	a.	PERSON
taxlaw-2791	120	2	710	PRODUCT
taxlaw-2791	121	1	22	CARDINAL
taxlaw-2791	122	1	57–61	CARDINAL
taxlaw-2791	123	1	23	CARDINAL
taxlaw-2791	126	1	adam h. rosenzweig	PERSON
taxlaw-2791	127	1	29 nw	QUANTITY
taxlaw-2791	127	2	j. int’l l. &	ORG
taxlaw-2791	128	1	713	CARDINAL
taxlaw-2791	128	2	715	CARDINAL
taxlaw-2791	128	3	2009	DATE
taxlaw-2791	129	1	24	CARDINAL
taxlaw-2791	131	1	flowthrough	GPE
taxlaw-2791	132	1	8	CARDINAL
taxlaw-2791	132	2	columbia	ORG
taxlaw-2791	133	1	1:1	CARDINAL
taxlaw-2791	134	1	years.25	ORG
taxlaw-2791	134	2	component.26	ORG
taxlaw-2791	136	1	1)—earned	CARDINAL
taxlaw-2791	137	1	20%	PERCENT
taxlaw-2791	137	2	$40 million	MONEY
taxlaw-2791	137	3	the remaining	PERCENT
taxlaw-2791	137	4	80%	PERCENT
taxlaw-2791	139	1	year 1	DATE
taxlaw-2791	139	2	four	CARDINAL
taxlaw-2791	139	3	$10 million	MONEY
taxlaw-2791	140	1	the end of year 2	DATE
taxlaw-2791	140	2	$15 million	MONEY
taxlaw-2791	140	3	the end of year 3	DATE
taxlaw-2791	140	4	u.s.	GPE
taxlaw-2791	141	1	u.s.	GPE
taxlaw-2791	143	1	512	CARDINAL
taxlaw-2791	143	2	2009	DATE
taxlaw-2791	144	1	25	CARDINAL
taxlaw-2791	145	1	fleischer	PERSON
taxlaw-2791	145	2	supra	PERSON
taxlaw-2791	145	3	2	CARDINAL
taxlaw-2791	147	1	6	CARDINAL
taxlaw-2791	147	2	122–23	CARDINAL
taxlaw-2791	147	3	26	CARDINAL
taxlaw-2791	148	1	1%	PERCENT
taxlaw-2791	148	2	2%	PERCENT
taxlaw-2791	151	1	carman	PERSON
taxlaw-2791	151	2	supra	PERSON
taxlaw-2791	151	3	13	CARDINAL
taxlaw-2791	151	4	124–25	DATE
taxlaw-2791	151	5	non-u.s	NORP
taxlaw-2791	152	1	27	CARDINAL
taxlaw-2791	153	1	andrew w. needham &	PERSON
taxlaw-2791	153	2	beth adams	PERSON
taxlaw-2791	153	3	735	CARDINAL
taxlaw-2791	154	1	a-9	GPE
taxlaw-2791	154	2	2005	DATE
taxlaw-2791	156	1	jack s. levin	PERSON
taxlaw-2791	156	2	¶ 1003 (	DATE
taxlaw-2791	156	3	2008	DATE
taxlaw-2791	157	1	28	CARDINAL
taxlaw-2791	159	1	james m. schell	PERSON
taxlaw-2791	159	2	1-9	CARDINAL
taxlaw-2791	161	1	2-26	DATE
taxlaw-2791	162	1	2010	DATE
taxlaw-2791	162	2	9	CARDINAL
taxlaw-2791	162	3	$8 million	MONEY
taxlaw-2791	162	4	the end of year 4	DATE
taxlaw-2791	162	5	$12 million	MONEY
taxlaw-2791	163	1	the beginning of year 5	DATE
taxlaw-2791	163	2	$10 million	MONEY
taxlaw-2791	164	1	the end of year 2	DATE
taxlaw-2791	164	2	$5 million	MONEY
taxlaw-2791	164	3	$15 million less $10 million	MONEY
taxlaw-2791	165	1	$10 million	MONEY
taxlaw-2791	165	2	$5 million	MONEY
taxlaw-2791	165	3	$4 million	MONEY
taxlaw-2791	165	4	$1 million	MONEY
taxlaw-2791	165	5	$5 million	MONEY
taxlaw-2791	166	1	$1 million	MONEY
taxlaw-2791	166	2	the end of year 2	DATE
taxlaw-2791	166	3	$5 million	MONEY
taxlaw-2791	166	4	$5 million	MONEY
taxlaw-2791	166	5	a less $2 million	MONEY
taxlaw-2791	166	6	$2 million	MONEY
taxlaw-2791	166	7	zero	CARDINAL
taxlaw-2791	167	1	$1 million	MONEY
taxlaw-2791	167	2	$44 million	MONEY
taxlaw-2791	167	3	$40 million	MONEY
taxlaw-2791	167	4	80%	PERCENT
taxlaw-2791	167	5	$5 million	MONEY
taxlaw-2791	168	1	20%	PERCENT
taxlaw-2791	168	2	$5 million	MONEY
taxlaw-2791	168	3	$1 million	MONEY
taxlaw-2791	168	4	$1 million	MONEY
taxlaw-2791	168	5	$1 million	MONEY
taxlaw-2791	172	1	the 29	DATE
taxlaw-2791	173	1	schell	PERSON
taxlaw-2791	173	2	supra	PERSON
taxlaw-2791	173	3	28	CARDINAL
taxlaw-2791	173	4	2-21	DATE
taxlaw-2791	174	1	30	CARDINAL
taxlaw-2791	175	1	6	CARDINAL
taxlaw-2791	175	2	133	CARDINAL
taxlaw-2791	176	1	nqso	ORG
taxlaw-2791	177	1	fleischer	PERSON
taxlaw-2791	177	2	supra	PERSON
taxlaw-2791	177	3	2	CARDINAL
taxlaw-2791	177	4	4. 31	DATE
taxlaw-2791	181	1	1.83-7(a	CARDINAL
taxlaw-2791	181	2	2004	DATE
taxlaw-2791	181	3	1.83-6(a	CARDINAL
taxlaw-2791	181	4	2003	DATE
taxlaw-2791	182	1	10	CARDINAL
taxlaw-2791	184	1	1:1	CARDINAL
taxlaw-2791	184	2	93-27	CARDINAL
taxlaw-2791	184	3	interest.33	ORG
taxlaw-2791	184	4	zero	CARDINAL
taxlaw-2791	184	5	flowthrough	GPE
taxlaw-2791	184	6	§ 702(b).36	ORG
taxlaw-2791	186	1	93-27	CARDINAL
taxlaw-2791	186	2	343	CARDINAL
taxlaw-2791	186	3	proc	PERSON
taxlaw-2791	187	1	2001-43, 2001-2	DATE
taxlaw-2791	187	2	191	CARDINAL
taxlaw-2791	188	1	2005	DATE
taxlaw-2791	189	1	346-03	CARDINAL
taxlaw-2791	189	2	70	DATE
taxlaw-2791	191	1	29,675	CARDINAL
taxlaw-2791	191	2	24, 2005	DATE
taxlaw-2791	192	1	2005-43, 2005-1	DATE
taxlaw-2791	192	2	122	CARDINAL
taxlaw-2791	193	1	2005	DATE
taxlaw-2791	194	1	33	CARDINAL
taxlaw-2791	195	1	carman	PERSON
taxlaw-2791	195	2	13	CARDINAL
taxlaw-2791	195	3	114	CARDINAL
taxlaw-2791	197	1	fleischer	PERSON
taxlaw-2791	197	2	supra	PERSON
taxlaw-2791	197	3	2	CARDINAL
taxlaw-2791	197	4	12	CARDINAL
taxlaw-2791	198	1	the 2005	DATE
taxlaw-2791	199	1	34	CARDINAL
taxlaw-2791	201	1	levin	PERSON
taxlaw-2791	201	2	supra	PERSON
taxlaw-2791	201	3	27	CARDINAL
taxlaw-2791	201	4	10-19	DATE
taxlaw-2791	201	5	35	CARDINAL
taxlaw-2791	202	1	campbell v. comm’r	PERSON
taxlaw-2791	202	2	943	CARDINAL
taxlaw-2791	202	3	815	CARDINAL
taxlaw-2791	202	4	1991	DATE
taxlaw-2791	203	1	2001	DATE
taxlaw-2791	204	1	proc	PERSON
taxlaw-2791	205	1	2001-43, 2001-2	DATE
taxlaw-2791	205	2	191	CARDINAL
taxlaw-2791	206	1	36	CARDINAL
taxlaw-2791	210	1	110	CARDINAL
taxlaw-2791	210	2	17 (2008	DATE
taxlaw-2791	212	1	levin	PERSON
taxlaw-2791	212	2	supra	PERSON
taxlaw-2791	212	3	27	CARDINAL
taxlaw-2791	212	4	10-20	CARDINAL
taxlaw-2791	214	1	sanchirico	ORG
taxlaw-2791	214	2	5	CARDINAL
taxlaw-2791	214	3	1078	CARDINAL
taxlaw-2791	214	4	1115–16	CARDINAL
taxlaw-2791	216	1	2010	DATE
taxlaw-2791	216	2	11	CARDINAL
taxlaw-2791	218	1	701	CARDINAL
taxlaw-2791	218	2	707(a)(2)(a	DATE
taxlaw-2791	218	3	one	CARDINAL
taxlaw-2791	219	1	1114	DATE
taxlaw-2791	220	1	38	CARDINAL
taxlaw-2791	223	1	1.704-1(b)(2)(iii)(a	DATE
taxlaw-2791	223	2	2008	DATE
taxlaw-2791	224	1	751	CARDINAL
taxlaw-2791	224	2	2009	DATE
taxlaw-2791	226	1	39	CARDINAL
taxlaw-2791	229	1	1.701-2 (	MONEY
taxlaw-2791	229	2	senate	ORG
taxlaw-2791	229	3	1	CARDINAL
taxlaw-2791	229	4	2	CARDINAL
taxlaw-2791	229	5	charles i. kingson	PERSON
taxlaw-2791	229	6	july 31, 2007	DATE
taxlaw-2791	231	1	40	CARDINAL
taxlaw-2791	232	1	707(a)(2)(a	DATE
taxlaw-2791	233	1	supra	PERSON
taxlaw-2791	233	2	14	CARDINAL
taxlaw-2791	233	3	731–32	DATE
taxlaw-2791	233	4	gergen	GPE
taxlaw-2791	233	5	supra	PERSON
taxlaw-2791	233	6	3	CARDINAL
taxlaw-2791	233	7	77	DATE
taxlaw-2791	234	1	707(a)(2)(a	DATE
taxlaw-2791	237	1	american law institute	ORG
taxlaw-2791	237	2	subchapter k	PERSON
taxlaw-2791	237	3	155–64	CARDINAL
taxlaw-2791	237	4	1984	DATE
taxlaw-2791	238	1	41	CARDINAL
taxlaw-2791	239	1	sanchirico	ORG
taxlaw-2791	239	2	5	CARDINAL
taxlaw-2791	239	3	1077 n.14	DATE
taxlaw-2791	239	4	6	CARDINAL
taxlaw-2791	239	5	126–27	DATE
taxlaw-2791	241	1	one	CARDINAL
taxlaw-2791	242	1	12	CARDINAL
taxlaw-2791	242	2	columbia	ORG
taxlaw-2791	243	1	1:1	CARDINAL
taxlaw-2791	243	2	congress	ORG
taxlaw-2791	245	1	above $40 million	MONEY
taxlaw-2791	245	2	20%	PERCENT
taxlaw-2791	247	1	2)—unearned	ORDINAL
taxlaw-2791	248	1	1	CARDINAL
taxlaw-2791	248	2	only $5 million	MONEY
taxlaw-2791	248	3	$5 million	MONEY
taxlaw-2791	248	4	$5 million	MONEY
taxlaw-2791	248	5	$10 million	MONEY
taxlaw-2791	249	1	$1 million	MONEY
taxlaw-2791	251	1	25%.45	CARDINAL
taxlaw-2791	251	2	1	CARDINAL
taxlaw-2791	251	3	42	DATE
taxlaw-2791	252	1	one	CARDINAL
taxlaw-2791	252	2	blanche	ORG
taxlaw-2791	253	1	16	CARDINAL
taxlaw-2791	253	2	459	CARDINAL
taxlaw-2791	254	1	43	CARDINAL
taxlaw-2791	255	1	100%	PERCENT
taxlaw-2791	256	1	44	DATE
taxlaw-2791	257	1	$1 million	MONEY
taxlaw-2791	257	2	$6 million	MONEY
taxlaw-2791	257	3	$5 million	MONEY
taxlaw-2791	257	4	$1 million	MONEY
taxlaw-2791	258	1	$40 million	MONEY
taxlaw-2791	258	2	zero	CARDINAL
taxlaw-2791	259	1	45	CARDINAL
taxlaw-2791	260	1	needham & adams	ORG
taxlaw-2791	260	2	supra	PERSON
taxlaw-2791	260	3	27	CARDINAL
taxlaw-2791	260	4	a-11	PERSON
taxlaw-2791	260	5	paul h. asofsky &	PERSON
taxlaw-2791	260	6	andrew w. needham	PERSON
taxlaw-2791	260	7	u.s.	GPE
taxlaw-2791	260	8	630	CARDINAL
taxlaw-2791	260	9	1275	CARDINAL
taxlaw-2791	260	10	1308	DATE
taxlaw-2791	260	11	2004	DATE
taxlaw-2791	261	1	2010	DATE
taxlaw-2791	261	2	13	CARDINAL
taxlaw-2791	261	3	$1 million	MONEY
taxlaw-2791	261	4	2	CARDINAL
taxlaw-2791	261	5	$1 million	MONEY
taxlaw-2791	261	6	0.25 x $1 million	MONEY
taxlaw-2791	262	1	more than $0.75 million	MONEY
taxlaw-2791	262	2	tax.46	CARDINAL
taxlaw-2791	264	1	$0.75 million	MONEY
taxlaw-2791	264	2	$0.75 million	MONEY
taxlaw-2791	264	3	$1 million	MONEY
taxlaw-2791	266	1	the § 704(b	ORG
taxlaw-2791	272	1	46	DATE
taxlaw-2791	273	1	only $39.75 million	MONEY
taxlaw-2791	273	2	$40 million	MONEY
taxlaw-2791	274	1	$0.25 million	MONEY
taxlaw-2791	274	2	$1 million	MONEY
taxlaw-2791	275	1	47	DATE
taxlaw-2791	277	1	needham & adams	ORG
taxlaw-2791	277	2	supra	PERSON
taxlaw-2791	277	3	27	CARDINAL
taxlaw-2791	278	1	48	DATE
taxlaw-2791	281	1	1.704-1(b)(2)(ii)(b	CARDINAL
taxlaw-2791	281	2	2008	DATE
taxlaw-2791	282	1	83	DATE
taxlaw-2791	285	1	1.704-1(b)(1)(iv	CARDINAL
taxlaw-2791	285	2	2008	DATE
taxlaw-2791	286	1	49	DATE
taxlaw-2791	289	1	1.704-1(b)(1)(i	CARDINAL
taxlaw-2791	289	2	2008	DATE
taxlaw-2791	290	1	50	CARDINAL
taxlaw-2791	290	2	needham & adams	ORG
taxlaw-2791	290	3	supra	PERSON
taxlaw-2791	290	4	27	CARDINAL
taxlaw-2791	291	1	14	CARDINAL
taxlaw-2791	291	2	1:1	CARDINAL
taxlaw-2791	291	3	zero	CARDINAL
taxlaw-2791	294	1	$1 million	MONEY
taxlaw-2791	294	2	year 2	DATE
taxlaw-2791	294	3	2	CARDINAL
taxlaw-2791	294	4	year 5	DATE
taxlaw-2791	297	1	$1 million	MONEY
taxlaw-2791	297	2	year 2	DATE
taxlaw-2791	301	1	prior years	DATE
taxlaw-2791	303	1	2009	DATE
taxlaw-2791	304	1	51	CARDINAL
taxlaw-2791	305	1	needham & adams	ORG
taxlaw-2791	305	2	supra	PERSON
taxlaw-2791	305	3	27	CARDINAL
taxlaw-2791	307	1	52	CARDINAL
taxlaw-2791	312	1	1.704-1(b)(2)(ii	CARDINAL
taxlaw-2791	312	2	2008	DATE
taxlaw-2791	313	1	53	CARDINAL
taxlaw-2791	314	1	731	CARDINAL
taxlaw-2791	314	2	2009	DATE
taxlaw-2791	315	1	2010	DATE
taxlaw-2791	315	2	15	CARDINAL
taxlaw-2791	322	1	distributions.57	DATE
taxlaw-2791	324	1	7872	DATE
taxlaw-2791	324	2	54	DATE
taxlaw-2791	326	1	707	CARDINAL
taxlaw-2791	326	2	2009	DATE
taxlaw-2791	327	1	55	CARDINAL
taxlaw-2791	328	1	schell	ORG
taxlaw-2791	328	2	supra	PERSON
taxlaw-2791	328	3	28	CARDINAL
taxlaw-2791	328	4	2-27	CARDINAL
taxlaw-2791	328	5	kate	PERSON
taxlaw-2791	328	6	venture capital limited	ORG
taxlaw-2791	328	7	76	CARDINAL
taxlaw-2791	329	1	l. rev	PERSON
taxlaw-2791	329	2	161	CARDINAL
taxlaw-2791	329	3	177	CARDINAL
taxlaw-2791	329	4	2009	DATE
taxlaw-2791	331	1	asofsky & needham	ORG
taxlaw-2791	331	2	45	CARDINAL
taxlaw-2791	331	3	1310	DATE
taxlaw-2791	332	1	56	CARDINAL
taxlaw-2791	332	2	schell	ORG
taxlaw-2791	332	3	supra	PERSON
taxlaw-2791	332	4	28	CARDINAL
taxlaw-2791	332	5	2-21	DATE
taxlaw-2791	333	1	57	DATE
taxlaw-2791	334	1	litvak	GPE
taxlaw-2791	334	2	55	CARDINAL
taxlaw-2791	334	3	176	CARDINAL
taxlaw-2791	335	1	58	DATE
taxlaw-2791	337	1	d.	NORP
taxlaw-2791	338	1	59	CARDINAL
taxlaw-2791	341	1	1.704-1(b)(2)(ii)(c	DATE
taxlaw-2791	341	2	2008	DATE
taxlaw-2791	343	1	7872	DATE
taxlaw-2791	343	2	2009	DATE
taxlaw-2791	344	1	16	CARDINAL
taxlaw-2791	345	1	1:1	CARDINAL
taxlaw-2791	350	1	707(a)(2)(a	DATE
taxlaw-2791	350	2	congress	ORG
taxlaw-2791	351	1	$1 million	MONEY
taxlaw-2791	351	2	year 2	DATE
taxlaw-2791	351	3	60	CARDINAL
taxlaw-2791	352	1	litvak	GPE
taxlaw-2791	352	2	55	CARDINAL
taxlaw-2791	352	3	163	CARDINAL
taxlaw-2791	352	4	t]he	CARDINAL
taxlaw-2791	353	1	61	CARDINAL
taxlaw-2791	354	1	196	CARDINAL
taxlaw-2791	357	1	62	CARDINAL
taxlaw-2791	358	1	schell	PERSON
taxlaw-2791	358	2	supra	PERSON
taxlaw-2791	358	3	28	CARDINAL
taxlaw-2791	358	4	2-23	MONEY
taxlaw-2791	359	1	63	CARDINAL
taxlaw-2791	361	1	robert p. rothman	PERSON
taxlaw-2791	361	2	61	CARDINAL
taxlaw-2791	362	1	161	CARDINAL
taxlaw-2791	362	2	174–76	DATE
taxlaw-2791	362	3	2007	DATE
taxlaw-2791	364	1	64	CARDINAL
taxlaw-2791	365	1	sanchirico	ORG
taxlaw-2791	365	2	5	CARDINAL
taxlaw-2791	365	3	1143	CARDINAL
taxlaw-2791	366	1	65	CARDINAL
taxlaw-2791	367	1	707(a)(2)(a	DATE
taxlaw-2791	367	2	karen c. burke	PERSON
taxlaw-2791	367	3	ali	PERSON
taxlaw-2791	367	4	124	CARDINAL
taxlaw-2791	367	5	242	CARDINAL
taxlaw-2791	367	6	243–44	CARDINAL
taxlaw-2791	367	7	2009	DATE
taxlaw-2791	368	1	2010	DATE
taxlaw-2791	368	2	17	CARDINAL
taxlaw-2791	369	1	1	CARDINAL
taxlaw-2791	369	2	7872	DATE
taxlaw-2791	369	3	$1 million	MONEY
taxlaw-2791	370	1	d.	NORP
taxlaw-2791	377	1	66	CARDINAL
taxlaw-2791	378	1	2	CARDINAL
taxlaw-2791	378	2	$0.25 million	MONEY
taxlaw-2791	378	3	zero	CARDINAL
taxlaw-2791	378	4	$1 million	MONEY
taxlaw-2791	378	5	only $0.75 million	MONEY
taxlaw-2791	379	1	67	CARDINAL
taxlaw-2791	380	1	nysba report	ORG
taxlaw-2791	380	2	11	CARDINAL
taxlaw-2791	380	3	28	DATE
taxlaw-2791	382	1	132–154	CARDINAL
taxlaw-2791	383	1	18	CARDINAL
taxlaw-2791	385	1	1:1	CARDINAL
taxlaw-2791	385	2	83	DATE
taxlaw-2791	385	3	services.68	GPE
taxlaw-2791	385	4	83	CARDINAL
taxlaw-2791	387	1	william mckee	PERSON
taxlaw-2791	387	2	1970	DATE
taxlaw-2791	391	1	710	CARDINAL
taxlaw-2791	392	1	68	CARDINAL
taxlaw-2791	392	2	section 83	LAW
taxlaw-2791	392	3	first	ORDINAL
taxlaw-2791	394	1	2009	DATE
taxlaw-2791	398	1	1.83-3(b	CARDINAL
taxlaw-2791	398	2	2005	DATE
taxlaw-2791	402	1	1.83-1(a)(1	CARDINAL
taxlaw-2791	402	2	2003	DATE
taxlaw-2791	403	1	69	CARDINAL
taxlaw-2791	404	1	108–111	GPE
taxlaw-2791	405	1	70	CARDINAL
taxlaw-2791	406	1	senate	ORG
taxlaw-2791	406	2	1	CARDINAL
taxlaw-2791	406	3	charles i. kingson	PERSON
taxlaw-2791	406	4	july 31, 2007	DATE
taxlaw-2791	407	1	kingson	PERSON
taxlaw-2791	408	1	d.	NORP
taxlaw-2791	408	2	charles i. kingson	PERSON
taxlaw-2791	408	3	123	CARDINAL
taxlaw-2791	408	4	627	CARDINAL
taxlaw-2791	408	5	2009	DATE
taxlaw-2791	411	1	2010	DATE
taxlaw-2791	411	2	§§ 710	ORG
taxlaw-2791	411	3	83	CARDINAL
taxlaw-2791	411	4	710	CARDINAL
taxlaw-2791	412	1	only one	CARDINAL
taxlaw-2791	413	1	levin	PERSON
taxlaw-2791	413	2	83	CARDINAL
taxlaw-2791	413	3	zero	CARDINAL
taxlaw-2791	414	1	section 710	LAW
taxlaw-2791	414	2	710	CARDINAL
taxlaw-2791	415	1	a.	PERSON
taxlaw-2791	415	2	congress	ORG
taxlaw-2791	416	1	71	DATE
taxlaw-2791	417	1	nysba report	ORG
taxlaw-2791	417	2	11	CARDINAL
taxlaw-2791	417	3	14.	DATE
taxlaw-2791	418	1	72	DATE
taxlaw-2791	419	1	1	CARDINAL
taxlaw-2791	419	2	victor fleischer	PERSON
taxlaw-2791	419	3	sept. 6, 2007	DATE
taxlaw-2791	419	4	4	CARDINAL
taxlaw-2791	419	5	one	CARDINAL
taxlaw-2791	421	1	7	DATE
taxlaw-2791	422	1	73	CARDINAL
taxlaw-2791	423	1	fleischer	PERSON
taxlaw-2791	423	2	supra	PERSON
taxlaw-2791	423	3	2	CARDINAL
taxlaw-2791	423	4	5	DATE
taxlaw-2791	424	1	20	CARDINAL
taxlaw-2791	425	1	1:1	CARDINAL
taxlaw-2791	426	1	income.75	ORG
taxlaw-2791	426	2	15% to 35%	PERCENT
taxlaw-2791	426	3	710	CARDINAL
taxlaw-2791	427	1	interest.80	FAC
taxlaw-2791	427	2	74	DATE
taxlaw-2791	428	1	george k. yin & karen	PERSON
taxlaw-2791	428	2	c. burke	PERSON
taxlaw-2791	428	3	47	CARDINAL
taxlaw-2791	428	4	2009	DATE
taxlaw-2791	429	1	75	CARDINAL
taxlaw-2791	430	1	fleischer	PERSON
taxlaw-2791	430	2	supra	PERSON
taxlaw-2791	430	3	2	CARDINAL
taxlaw-2791	430	4	51	DATE
taxlaw-2791	430	5	senate	ORG
taxlaw-2791	430	6	1	CARDINAL
taxlaw-2791	430	7	mark p. gergen	PERSON
taxlaw-2791	430	8	july 11, 2007	DATE
taxlaw-2791	432	1	76	DATE
taxlaw-2791	434	1	2009	DATE
taxlaw-2791	436	1	77	CARDINAL
taxlaw-2791	437	1	one	CARDINAL
taxlaw-2791	438	1	6	CARDINAL
taxlaw-2791	438	2	129	CARDINAL
taxlaw-2791	438	3	at least 50%	PERCENT
taxlaw-2791	439	1	medicare	ORG
taxlaw-2791	442	1	1402	DATE
taxlaw-2791	442	2	2009	DATE
taxlaw-2791	444	1	13	CARDINAL
taxlaw-2791	444	2	839	CARDINAL
taxlaw-2791	445	1	710	CARDINAL
taxlaw-2791	446	1	79	CARDINAL
taxlaw-2791	451	1	nysba	ORG
taxlaw-2791	451	2	11	CARDINAL
taxlaw-2791	451	3	20–24	CARDINAL
taxlaw-2791	452	1	80	CARDINAL
taxlaw-2791	454	1	2009	DATE
taxlaw-2791	455	1	zero	CARDINAL
taxlaw-2791	457	1	710(c)(2)(c)(ii	TIME
taxlaw-2791	457	2	83	CARDINAL
taxlaw-2791	458	1	2010	DATE
taxlaw-2791	458	2	property.81	ORG
taxlaw-2791	460	1	only 80%	PERCENT
taxlaw-2791	462	1	710	CARDINAL
taxlaw-2791	464	1	section 710	LAW
taxlaw-2791	466	1	used.85 81	FAC
taxlaw-2791	470	1	710(c)(2)(c)(iii)(ii	DATE
taxlaw-2791	470	2	2009	DATE
taxlaw-2791	473	1	465	CARDINAL
taxlaw-2791	473	2	469	CARDINAL
taxlaw-2791	473	3	470	CARDINAL
taxlaw-2791	473	4	2009	DATE
taxlaw-2791	474	1	82	CARDINAL
taxlaw-2791	475	1	707(a)(2)(a	DATE
taxlaw-2791	478	1	2d	DATE
taxlaw-2791	478	2	1984	DATE
taxlaw-2791	478	3	227–28	DATE
taxlaw-2791	479	1	1984	DATE
taxlaw-2791	480	1	s. prt	PERSON
taxlaw-2791	482	1	98-169	CARDINAL
taxlaw-2791	482	2	227–29	CARDINAL
taxlaw-2791	482	3	1984	DATE
taxlaw-2791	484	1	98-432	CARDINAL
taxlaw-2791	484	2	1218–20	CARDINAL
taxlaw-2791	484	3	1984	DATE
taxlaw-2791	488	1	83	CARDINAL
taxlaw-2791	489	1	13	CARDINAL
taxlaw-2791	489	2	838–39	DATE
taxlaw-2791	491	1	6	CARDINAL
taxlaw-2791	491	2	157–58	DATE
taxlaw-2791	492	1	84	CARDINAL
taxlaw-2791	493	1	gergen	PERSON
taxlaw-2791	493	2	supra	PERSON
taxlaw-2791	493	3	12	CARDINAL
taxlaw-2791	493	4	149 n.2	DATE
taxlaw-2791	494	1	6	CARDINAL
taxlaw-2791	494	2	157	CARDINAL
taxlaw-2791	496	1	85	CARDINAL
taxlaw-2791	498	1	22	CARDINAL
taxlaw-2791	498	2	columbia	ORG
taxlaw-2791	499	1	1:1	CARDINAL
taxlaw-2791	500	1	707(a)(2)(a	DATE
taxlaw-2791	500	2	third	ORDINAL
taxlaw-2791	501	1	707(a)(2)(a	DATE
taxlaw-2791	501	2	only 80%	PERCENT
taxlaw-2791	502	1	710	CARDINAL
taxlaw-2791	504	1	710	CARDINAL
taxlaw-2791	504	2	gain.89	ORG
taxlaw-2791	504	3	lps	ORG
taxlaw-2791	504	4	212	CARDINAL
taxlaw-2791	504	5	gergen	GPE
taxlaw-2791	504	6	supra	PERSON
taxlaw-2791	504	7	12	CARDINAL
taxlaw-2791	504	8	140	CARDINAL
taxlaw-2791	505	1	d.	NORP
taxlaw-2791	506	1	86	CARDINAL
taxlaw-2791	507	1	263	CARDINAL
taxlaw-2791	508	1	707(a)(2)(a	DATE
taxlaw-2791	509	1	100	MONEY
taxlaw-2791	509	2	20	MONEY
taxlaw-2791	510	1	20	MONEY
taxlaw-2791	510	2	80	MONEY
taxlaw-2791	510	3	100	MONEY
taxlaw-2791	510	4	20	MONEY
taxlaw-2791	510	5	20	MONEY
taxlaw-2791	511	1	87	CARDINAL
taxlaw-2791	512	1	6	CARDINAL
taxlaw-2791	512	2	128 n.78	QUANTITY
taxlaw-2791	513	1	sanchirico	ORG
taxlaw-2791	513	2	5	CARDINAL
taxlaw-2791	513	3	1076	DATE
taxlaw-2791	513	4	supra	PERSON
taxlaw-2791	513	5	14	CARDINAL
taxlaw-2791	513	6	732	CARDINAL
taxlaw-2791	514	1	88	CARDINAL
taxlaw-2791	515	1	sanchirico	ORG
taxlaw-2791	515	2	5	CARDINAL
taxlaw-2791	515	3	1127	DATE
taxlaw-2791	516	1	89	CARDINAL
taxlaw-2791	518	1	sanchirico	ORG
taxlaw-2791	518	2	5	CARDINAL
taxlaw-2791	518	3	1124–25	CARDINAL
taxlaw-2791	518	4	6	CARDINAL
taxlaw-2791	518	5	130	CARDINAL
taxlaw-2791	519	1	90	CARDINAL
taxlaw-2791	521	1	212	CARDINAL
taxlaw-2791	521	2	2009	DATE
taxlaw-2791	522	1	2010	DATE
taxlaw-2791	522	2	23	CARDINAL
taxlaw-2791	522	3	deduction.91	PERSON
taxlaw-2791	522	4	710	PRODUCT
taxlaw-2791	522	5	212	CARDINAL
taxlaw-2791	523	1	windfall.93	ORG
taxlaw-2791	523	2	212	CARDINAL
taxlaw-2791	525	1	one	CARDINAL
taxlaw-2791	526	1	91	CARDINAL
taxlaw-2791	528	1	67	CARDINAL
taxlaw-2791	528	2	68	DATE
taxlaw-2791	528	3	56(b	CARDINAL
taxlaw-2791	528	4	2009	DATE
taxlaw-2791	529	1	162	CARDINAL
taxlaw-2791	532	1	2008-39, 2008-2	DATE
taxlaw-2791	532	2	252	CARDINAL
taxlaw-2791	532	3	162	CARDINAL
taxlaw-2791	532	4	212	CARDINAL
taxlaw-2791	533	1	469	CARDINAL
taxlaw-2791	535	1	469	CARDINAL
taxlaw-2791	535	2	2009	DATE
taxlaw-2791	536	1	92	CARDINAL
taxlaw-2791	536	2	gergen	ORG
taxlaw-2791	536	3	supra	PERSON
taxlaw-2791	536	4	12	CARDINAL
taxlaw-2791	536	5	140	CARDINAL
taxlaw-2791	536	6	sec	ORG
taxlaw-2791	537	1	710	CARDINAL
taxlaw-2791	539	1	nysba	ORG
taxlaw-2791	539	2	11	CARDINAL
taxlaw-2791	539	3	69	CARDINAL
taxlaw-2791	540	1	93	CARDINAL
taxlaw-2791	541	1	sanchirico	ORG
taxlaw-2791	541	2	5	CARDINAL
taxlaw-2791	541	3	1105	DATE
taxlaw-2791	541	4	212	CARDINAL
taxlaw-2791	542	1	212	CARDINAL
taxlaw-2791	543	1	susan kalinka	PERSON
taxlaw-2791	544	1	2008-38	DATE
taxlaw-2791	544	2	2008-39	DATE
taxlaw-2791	544	3	87	CARDINAL
taxlaw-2791	544	4	23	CARDINAL
taxlaw-2791	544	5	2009	DATE
taxlaw-2791	544	6	andrew w. needham &	PERSON
taxlaw-2791	544	7	christian brause	PERSON
taxlaw-2791	544	8	736	CARDINAL
taxlaw-2791	545	1	a-59	PERSON
taxlaw-2791	545	2	a-63	ORG
taxlaw-2791	545	3	2007	DATE
taxlaw-2791	546	1	94	CARDINAL
taxlaw-2791	546	2	sanchirico	ORG
taxlaw-2791	546	3	5	CARDINAL
taxlaw-2791	546	4	1082	DATE
taxlaw-2791	548	1	ronald j. gilson &	PERSON
taxlaw-2791	548	2	david m. schizer	PERSON
taxlaw-2791	548	3	116	CARDINAL
taxlaw-2791	548	4	harv l. rev	PERSON
taxlaw-2791	548	5	874	CARDINAL
taxlaw-2791	548	6	913	CARDINAL
taxlaw-2791	548	7	2003	DATE
taxlaw-2791	549	1	24	CARDINAL
taxlaw-2791	551	1	1:1	CARDINAL
taxlaw-2791	556	1	rates.96	PERSON
taxlaw-2791	556	2	95	CARDINAL
taxlaw-2791	557	1	sanchirico	ORG
taxlaw-2791	557	2	5	CARDINAL
taxlaw-2791	557	3	1076	DATE
taxlaw-2791	557	4	1082	DATE
taxlaw-2791	558	1	6	CARDINAL
taxlaw-2791	558	2	128	CARDINAL
taxlaw-2791	558	3	supra	PERSON
taxlaw-2791	558	4	14	CARDINAL
taxlaw-2791	558	5	732–33	DATE
taxlaw-2791	559	1	96	CARDINAL
taxlaw-2791	560	1	one	CARDINAL
taxlaw-2791	560	2	the § 83(b	LAW
taxlaw-2791	561	1	philip f. postlewaite	PERSON
taxlaw-2791	561	2	fifteen	CARDINAL
taxlaw-2791	561	3	122	CARDINAL
taxlaw-2791	561	4	503	CARDINAL
taxlaw-2791	561	5	531	CARDINAL
taxlaw-2791	561	6	2009	DATE
taxlaw-2791	562	1	2010	DATE
taxlaw-2791	562	2	25	CARDINAL
taxlaw-2791	562	3	deduction.97	PERSON
taxlaw-2791	564	1	congress	ORG
taxlaw-2791	565	1	2005	DATE
taxlaw-2791	567	1	congress	ORG
taxlaw-2791	568	1	the 2005	DATE
taxlaw-2791	568	2	two	CARDINAL
taxlaw-2791	570	1	5	CARDINAL
taxlaw-2791	570	2	745	CARDINAL
taxlaw-2791	571	1	97	CARDINAL
taxlaw-2791	574	1	54	DATE
taxlaw-2791	574	2	sept. 4, 2007	DATE
taxlaw-2791	574	3	6207	DATE
taxlaw-2791	575	1	98	CARDINAL
taxlaw-2791	576	1	32	CARDINAL
taxlaw-2791	577	1	2005	DATE
taxlaw-2791	578	1	99	CARDINAL
taxlaw-2791	579	1	columbia jour�al	PRODUCT
taxlaw-2791	580	1	1:1	CARDINAL
taxlaw-2791	581	1	2005	DATE
taxlaw-2791	581	2	section 721	LAW
taxlaw-2791	581	3	the 2005	DATE
taxlaw-2791	581	4	721.103	MONEY
taxlaw-2791	581	5	100	CARDINAL
taxlaw-2791	584	1	1.721-1(b)(2	CARDINAL
taxlaw-2791	584	2	70	CARDINAL
taxlaw-2791	586	1	29675	DATE
taxlaw-2791	586	2	24, 2005	DATE
taxlaw-2791	590	1	1.704-1(b)(2)(iv)(f)(5)(iii	CARDINAL
taxlaw-2791	590	2	2008	DATE
taxlaw-2791	592	1	1.704-1(b)(4)(i	CARDINAL
taxlaw-2791	592	2	2008	DATE
taxlaw-2791	593	1	101	CARDINAL
taxlaw-2791	593	2	32	CARDINAL
taxlaw-2791	594	1	102	CARDINAL
taxlaw-2791	595	1	2005	DATE
taxlaw-2791	596	1	yin & burke	ORG
taxlaw-2791	596	2	supra	PERSON
taxlaw-2791	596	3	74	CARDINAL
taxlaw-2791	596	4	278	CARDINAL
taxlaw-2791	600	1	1.83-6(a)(1	CARDINAL
taxlaw-2791	600	2	2003	DATE
taxlaw-2791	601	1	103	CARDINAL
taxlaw-2791	601	2	martin j. mcmahon	PERSON
taxlaw-2791	601	3	109	CARDINAL
taxlaw-2791	601	4	1161	DATE
taxlaw-2791	601	5	2005	DATE
taxlaw-2791	601	6	721	CARDINAL
taxlaw-2791	603	1	douglas a. kahn	PERSON
taxlaw-2791	603	2	62	CARDINAL
taxlaw-2791	604	1	1	CARDINAL
taxlaw-2791	604	2	2009	DATE
taxlaw-2791	604	3	mcmahon	PERSON
taxlaw-2791	605	1	104	CARDINAL
taxlaw-2791	606	1	monte a. jackel &	ORG
taxlaw-2791	606	2	robert j. crnkovich	PERSON
taxlaw-2791	606	3	123	CARDINAL
taxlaw-2791	606	4	351	CARDINAL
taxlaw-2791	606	5	353	CARDINAL
taxlaw-2791	606	6	2009	DATE
taxlaw-2791	608	1	710	CARDINAL
taxlaw-2791	609	1	carol kulish harvey &	ORG
taxlaw-2791	609	2	eric lee	PERSON
taxlaw-2791	609	3	rangel	PERSON
taxlaw-2791	609	4	86	CARDINAL
taxlaw-2791	609	5	77	CARDINAL
taxlaw-2791	609	6	93	CARDINAL
taxlaw-2791	611	1	nysba report	ORG
taxlaw-2791	611	2	11	CARDINAL
taxlaw-2791	611	3	31–32	DATE
taxlaw-2791	613	1	2005	DATE
taxlaw-2791	614	1	2010	DATE
taxlaw-2791	614	2	27	CARDINAL
taxlaw-2791	616	1	83.105	CARDINAL
taxlaw-2791	616	2	83	DATE
taxlaw-2791	616	3	two	CARDINAL
taxlaw-2791	616	4	83	CARDINAL
taxlaw-2791	617	1	first	ORDINAL
taxlaw-2791	618	1	second	ORDINAL
taxlaw-2791	618	2	a section 83(b	TIME
taxlaw-2791	618	3	section 83(b	LAW
taxlaw-2791	621	1	zero	CARDINAL
taxlaw-2791	622	1	105	CARDINAL
taxlaw-2791	622	2	section 1 of	LAW
taxlaw-2791	622	3	levin	PERSON
taxlaw-2791	622	4	1	CARDINAL
taxlaw-2791	623	1	nysba report	ORG
taxlaw-2791	623	2	11	CARDINAL
taxlaw-2791	623	3	8	CARDINAL
taxlaw-2791	624	1	106	CARDINAL
taxlaw-2791	625	1	two	CARDINAL
taxlaw-2791	626	1	nysba report	ORG
taxlaw-2791	626	2	11	CARDINAL
taxlaw-2791	626	3	27–28	CARDINAL
taxlaw-2791	627	1	107	CARDINAL
taxlaw-2791	628	1	zero	CARDINAL
taxlaw-2791	629	1	28	CARDINAL
taxlaw-2791	630	1	1:1	CARDINAL
taxlaw-2791	632	1	zero	CARDINAL
taxlaw-2791	632	2	83	CARDINAL
taxlaw-2791	633	1	1969	DATE
taxlaw-2791	633	2	area.108	ORG
taxlaw-2791	633	3	william mckee	PERSON
taxlaw-2791	633	4	1977	DATE
taxlaw-2791	633	5	subchapter k	PERSON
taxlaw-2791	635	1	”109	ORG
taxlaw-2791	635	2	83	DATE
taxlaw-2791	636	1	710	PRODUCT
taxlaw-2791	637	1	zero	CARDINAL
taxlaw-2791	637	2	83	DATE
taxlaw-2791	637	3	congress	ORG
taxlaw-2791	637	4	108	CARDINAL
taxlaw-2791	638	1	william s. mckee et al	PERSON
taxlaw-2791	638	2	5.08[3][a	CARDINAL
taxlaw-2791	638	3	5-44	DATE
taxlaw-2791	638	4	5-45	CARDINAL
taxlaw-2791	638	5	1977	DATE
taxlaw-2791	639	1	2	CARDINAL
taxlaw-2791	639	2	208–11	CARDINAL
taxlaw-2791	639	3	221	CARDINAL
taxlaw-2791	640	1	109	CARDINAL
taxlaw-2791	640	2	mckee	ORG
taxlaw-2791	640	3	108	CARDINAL
taxlaw-2791	640	4	5-50	CARDINAL
taxlaw-2791	641	1	110	CARDINAL
taxlaw-2791	642	1	5-50 to	CARDINAL
taxlaw-2791	642	2	111	CARDINAL
taxlaw-2791	643	1	mckee	ORG
taxlaw-2791	643	2	83	CARDINAL
taxlaw-2791	646	1	1.83-3(c)(1	CARDINAL
taxlaw-2791	646	2	2005	DATE
taxlaw-2791	647	1	112	CARDINAL
taxlaw-2791	648	1	gilson & schizer	ORG
taxlaw-2791	648	2	supra	PERSON
taxlaw-2791	648	3	94	CARDINAL
taxlaw-2791	648	4	907–09	CARDINAL
taxlaw-2791	649	1	96	CARDINAL
taxlaw-2791	649	2	515	CARDINAL
taxlaw-2791	650	1	113	CARDINAL
taxlaw-2791	651	1	409a	PRODUCT
taxlaw-2791	651	2	prior to the year	DATE
taxlaw-2791	651	3	20%	PERCENT
taxlaw-2791	653	1	409a(1)(a	DATE
taxlaw-2791	653	2	2009	DATE
taxlaw-2791	654	1	409a	PRODUCT
taxlaw-2791	655	1	carman	PERSON
taxlaw-2791	655	2	13	CARDINAL
taxlaw-2791	655	3	115	CARDINAL
taxlaw-2791	656	1	2010	DATE
taxlaw-2791	656	2	29	CARDINAL
taxlaw-2791	657	1	710	CARDINAL
taxlaw-2791	657	2	1969	DATE
taxlaw-2791	657	3	congress	ORG
taxlaw-2791	657	4	409a	PRODUCT
taxlaw-2791	657	5	710.118	CARDINAL
taxlaw-2791	657	6	congress	ORG
taxlaw-2791	659	1	114	CARDINAL
taxlaw-2791	662	1	2	CARDINAL
taxlaw-2791	662	2	2007	DATE
taxlaw-2791	663	1	115	CARDINAL
taxlaw-2791	664	1	gilson & schizer	ORG
taxlaw-2791	664	2	supra	PERSON
taxlaw-2791	664	3	94	CARDINAL
taxlaw-2791	664	4	908	CARDINAL
taxlaw-2791	665	1	karen c. burke & grayson m.p	PERSON
taxlaw-2791	665	2	6	CARDINAL
taxlaw-2791	665	3	fla	GPE
taxlaw-2791	667	1	649	CARDINAL
taxlaw-2791	667	2	671–72	DATE
taxlaw-2791	667	3	2004	DATE
taxlaw-2791	671	1	116	CARDINAL
taxlaw-2791	675	1	710	CARDINAL
taxlaw-2791	676	1	aba	PERSON
taxlaw-2791	676	2	11	CARDINAL
taxlaw-2791	676	3	16–17	CARDINAL
taxlaw-2791	678	1	harvey & lee	ORG
taxlaw-2791	678	2	supra	PERSON
taxlaw-2791	678	3	104	CARDINAL
taxlaw-2791	678	4	98	CARDINAL
taxlaw-2791	678	5	102	CARDINAL
taxlaw-2791	678	6	117	CARDINAL
taxlaw-2791	680	1	457a	LAW
taxlaw-2791	680	2	u.s.	GPE
taxlaw-2791	682	1	118	CARDINAL
taxlaw-2791	683	1	levin	PERSON
taxlaw-2791	684	1	carol kulish harvey & james b. sowell	ORG
taxlaw-2791	684	2	4	CARDINAL
taxlaw-2791	684	3	10 n.22	QUANTITY
taxlaw-2791	684	4	july/august 2009	DATE
taxlaw-2791	684	5	409a	PRODUCT
taxlaw-2791	684	6	457a	CARDINAL
taxlaw-2791	685	1	30	CARDINAL
taxlaw-2791	686	1	1:1	CARDINAL
taxlaw-2791	687	1	83	CARDINAL
taxlaw-2791	690	1	subchapter k	PERSON
taxlaw-2791	695	1	710	PRODUCT
taxlaw-2791	696	1	section 710	LAW
taxlaw-2791	696	2	119	CARDINAL
taxlaw-2791	699	1	301.7701-2	CARDINAL
taxlaw-2791	699	2	2009	DATE
taxlaw-2791	699	3	301.7701	CARDINAL
taxlaw-2791	699	4	2007	DATE
taxlaw-2791	700	1	120	CARDINAL
taxlaw-2791	700	2	james sowell	PERSON
taxlaw-2791	700	3	90	CARDINAL
taxlaw-2791	700	4	375	CARDINAL
taxlaw-2791	700	5	2001	DATE
taxlaw-2791	701	1	121	CARDINAL
taxlaw-2791	701	2	710	CARDINAL
taxlaw-2791	703	1	13	CARDINAL
taxlaw-2791	703	2	852 2010	DATE
taxlaw-2791	704	1	31	CARDINAL
taxlaw-2791	705	1	zero	CARDINAL
taxlaw-2791	705	2	710	CARDINAL
taxlaw-2791	706	1	3)—european	CARDINAL
taxlaw-2791	707	1	1	CARDINAL
taxlaw-2791	707	2	european	NORP
taxlaw-2791	707	3	$5 million	MONEY
taxlaw-2791	708	1	$1 million	MONEY
taxlaw-2791	708	2	gp	ORG
taxlaw-2791	709	1	$1 million	MONEY
taxlaw-2791	709	2	year 2	DATE
taxlaw-2791	709	3	20%	PERCENT
taxlaw-2791	709	4	$5 million	MONEY
taxlaw-2791	710	1	year 5	DATE
taxlaw-2791	711	1	zero	CARDINAL
taxlaw-2791	712	1	1	CARDINAL
taxlaw-2791	714	1	122	CARDINAL
taxlaw-2791	715	1	2005	DATE
taxlaw-2791	716	1	32	CARDINAL
taxlaw-2791	716	2	1	CARDINAL
taxlaw-2791	716	3	123	CARDINAL
taxlaw-2791	719	1	1.83-7(a	CARDINAL
taxlaw-2791	719	2	2004	DATE
taxlaw-2791	720	1	124	CARDINAL
taxlaw-2791	721	1	$45 million	MONEY
taxlaw-2791	721	2	$40 million plus $5 million	MONEY
taxlaw-2791	721	3	$1 million	MONEY
taxlaw-2791	721	4	$44 million	MONEY
taxlaw-2791	721	5	$45 million	MONEY
taxlaw-2791	722	1	125	CARDINAL
taxlaw-2791	722	2	nqso	ORG
taxlaw-2791	723	1	supra	PERSON
taxlaw-2791	723	2	5	CARDINAL
taxlaw-2791	723	3	711	CARDINAL
taxlaw-2791	724	1	32	CARDINAL
taxlaw-2791	724	2	1:1	CARDINAL
taxlaw-2791	727	1	1	CARDINAL
taxlaw-2791	728	1	european	NORP
taxlaw-2791	730	1	european	NORP
taxlaw-2791	730	2	126	CARDINAL
taxlaw-2791	731	1	7872	DATE
taxlaw-2791	733	1	2009	DATE
taxlaw-2791	739	1	1.7872-4(c)(1	CARDINAL
taxlaw-2791	739	2	50	CARDINAL
taxlaw-2791	739	3	fed	ORG
taxlaw-2791	741	1	33553, 33560	DATE
taxlaw-2791	741	2	aug. 20, 1985	DATE
taxlaw-2791	745	1	1.7872-4(e	CARDINAL
taxlaw-2791	745	2	50	CARDINAL
taxlaw-2791	745	3	fed	ORG
taxlaw-2791	747	1	33553, 33561	DATE
taxlaw-2791	747	2	aug. 20, 1985	DATE
taxlaw-2791	748	1	127	CARDINAL
taxlaw-2791	751	1	2009	DATE
taxlaw-2791	753	1	2009	DATE
taxlaw-2791	753	2	15%	PERCENT
taxlaw-2791	755	1	sanchirico	ORG
taxlaw-2791	755	2	5	CARDINAL
taxlaw-2791	755	3	1141 n.181	DATE
taxlaw-2791	756	1	128	CARDINAL
taxlaw-2791	758	1	supra	PERSON
taxlaw-2791	758	2	57–61	CARDINAL
taxlaw-2791	759	1	129	CARDINAL
taxlaw-2791	763	1	60-31	DATE
taxlaw-2791	763	2	1960-1	DATE
taxlaw-2791	763	3	174	CARDINAL
taxlaw-2791	765	1	2009	DATE
taxlaw-2791	766	1	2010	DATE
taxlaw-2791	766	2	33	CARDINAL
taxlaw-2791	767	1	congress	ORG
taxlaw-2791	768	1	one	CARDINAL
taxlaw-2791	770	1	710	CARDINAL
taxlaw-2791	773	1	each year	DATE
taxlaw-2791	774	1	congress	ORG
taxlaw-2791	775	1	annually	DATE
taxlaw-2791	777	1	130	CARDINAL
taxlaw-2791	778	1	sanchirico	ORG
taxlaw-2791	778	2	5	CARDINAL
taxlaw-2791	778	3	1131–33	DATE
taxlaw-2791	778	4	1133	CARDINAL
taxlaw-2791	778	5	409a	PRODUCT
taxlaw-2791	779	1	34	CARDINAL
taxlaw-2791	779	2	columbia	ORG
taxlaw-2791	780	1	1:1	CARDINAL
taxlaw-2791	781	1	710	CARDINAL
taxlaw-2791	782	1	a.	PERSON
taxlaw-2791	782	2	section 710	LAW
taxlaw-2791	784	1	710	CARDINAL
taxlaw-2791	785	1	710	CARDINAL
taxlaw-2791	785	2	710	CARDINAL
taxlaw-2791	786	1	subchapter k.	PERSON
taxlaw-2791	786	2	131	CARDINAL
taxlaw-2791	789	1	1.704-1(b)(2	CARDINAL
taxlaw-2791	789	2	2008	DATE
taxlaw-2791	790	1	under the 2005	DATE
taxlaw-2791	794	1	1.704-1(b)(4)(xii	DATE
taxlaw-2791	795	1	70	CARDINAL
taxlaw-2791	797	1	29675	DATE
taxlaw-2791	797	2	29681	DATE
taxlaw-2791	797	3	24, 2005	DATE
taxlaw-2791	798	1	132	CARDINAL
taxlaw-2791	802	1	1.83-1(a)(1	CARDINAL
taxlaw-2791	802	2	2003	DATE
taxlaw-2791	803	1	133	CARDINAL
taxlaw-2791	804	1	sanchirico	ORG
taxlaw-2791	804	2	5	CARDINAL
taxlaw-2791	804	3	1141	DATE
taxlaw-2791	804	4	gergen	GPE
taxlaw-2791	804	5	supra	PERSON
taxlaw-2791	804	6	12	CARDINAL
taxlaw-2791	804	7	140	CARDINAL
taxlaw-2791	805	1	134	CARDINAL
taxlaw-2791	805	2	nysba	ORG
taxlaw-2791	805	3	11	CARDINAL
taxlaw-2791	805	4	19	CARDINAL
taxlaw-2791	805	5	21	DATE
taxlaw-2791	805	6	2010	DATE
taxlaw-2791	807	1	35	CARDINAL
taxlaw-2791	807	2	710	PRODUCT
taxlaw-2791	811	1	710	PRODUCT
taxlaw-2791	812	1	710	CARDINAL
taxlaw-2791	815	1	section 710	LAW
taxlaw-2791	815	2	two	CARDINAL
taxlaw-2791	818	1	135	CARDINAL
taxlaw-2791	819	1	harvey & sowell	ORG
taxlaw-2791	819	2	supra	PERSON
taxlaw-2791	819	3	118	CARDINAL
taxlaw-2791	819	4	9	CARDINAL
taxlaw-2791	820	1	1	CARDINAL
taxlaw-2791	820	2	80%	PERCENT
taxlaw-2791	820	3	2	CARDINAL
taxlaw-2791	820	4	3	CARDINAL
taxlaw-2791	822	1	136	CARDINAL
taxlaw-2791	823	1	two	CARDINAL
taxlaw-2791	825	1	710	CARDINAL
taxlaw-2791	826	1	joel scharfstein	PERSON
taxlaw-2791	826	2	87	CARDINAL
taxlaw-2791	826	3	151	CARDINAL
taxlaw-2791	826	4	153	CARDINAL
taxlaw-2791	826	5	2009	DATE
taxlaw-2791	826	6	two	CARDINAL
taxlaw-2791	827	1	36	CARDINAL
taxlaw-2791	827	2	columbia jour�al	PERSON
taxlaw-2791	827	3	1:1	CARDINAL
taxlaw-2791	830	1	1	CARDINAL
taxlaw-2791	830	2	2	CARDINAL
taxlaw-2791	831	1	zero	CARDINAL
taxlaw-2791	832	1	zero	CARDINAL
taxlaw-2791	834	1	one	CARDINAL
taxlaw-2791	834	2	35%	PERCENT
taxlaw-2791	834	3	15%	PERCENT
taxlaw-2791	835	1	710	CARDINAL
taxlaw-2791	837	1	zero	CARDINAL
taxlaw-2791	840	1	the beginning of year 1	DATE
taxlaw-2791	841	1	20%	PERCENT
taxlaw-2791	841	2	zero	CARDINAL
taxlaw-2791	841	3	100	MONEY
taxlaw-2791	841	4	the remaining	PERCENT
taxlaw-2791	841	5	80%	PERCENT
taxlaw-2791	842	1	each year	DATE
taxlaw-2791	842	2	100	MONEY
taxlaw-2791	842	3	year 1	DATE
taxlaw-2791	842	4	200	MONEY
taxlaw-2791	842	5	year 2	DATE
taxlaw-2791	842	6	400	MONEY
taxlaw-2791	842	7	year 3	DATE
taxlaw-2791	843	1	the end of year 3	DATE
taxlaw-2791	844	1	december 31, year 1	DATE
taxlaw-2791	844	2	20	MONEY
taxlaw-2791	844	3	20%	PERCENT
taxlaw-2791	844	4	100	MONEY
taxlaw-2791	845	1	each subsequent year	DATE
taxlaw-2791	845	2	20%	PERCENT
taxlaw-2791	845	3	40	MONEY
taxlaw-2791	845	4	year 2	DATE
taxlaw-2791	845	5	80	MONEY
taxlaw-2791	845	6	year 3	DATE
taxlaw-2791	846	1	20	MONEY
taxlaw-2791	846	2	year 1	DATE
taxlaw-2791	846	3	2010	DATE
taxlaw-2791	846	4	37	CARDINAL
taxlaw-2791	846	5	20	MONEY
taxlaw-2791	846	6	80	MONEY
taxlaw-2791	846	7	20	MONEY
taxlaw-2791	846	8	2	CARDINAL
taxlaw-2791	846	9	2	CARDINAL
taxlaw-2791	846	10	the end of year 3	DATE
taxlaw-2791	847	1	year 2	DATE
taxlaw-2791	847	2	20	MONEY
taxlaw-2791	847	3	20	MONEY
taxlaw-2791	847	4	the prior year	DATE
taxlaw-2791	848	1	year 3	DATE
taxlaw-2791	848	2	20	MONEY
taxlaw-2791	848	3	60	MONEY
taxlaw-2791	849	1	35%	PERCENT
taxlaw-2791	849	2	the end of year 1	DATE
taxlaw-2791	849	3	13	MONEY
taxlaw-2791	849	4	7	MONEY
taxlaw-2791	849	5	20	MONEY
taxlaw-2791	849	6	0.35	CARDINAL
taxlaw-2791	849	7	20	MONEY
taxlaw-2791	849	8	200	MONEY
taxlaw-2791	849	9	10%	PERCENT
taxlaw-2791	849	10	90%	PERCENT
taxlaw-2791	850	1	each year	DATE
taxlaw-2791	850	2	39	MONEY
taxlaw-2791	850	3	13	MONEY
taxlaw-2791	850	4	year 2	DATE
taxlaw-2791	850	5	26	MONEY
taxlaw-2791	850	6	year 3	DATE
taxlaw-2791	850	7	13	MONEY
taxlaw-2791	850	8	21	MONEY
taxlaw-2791	850	9	7	MONEY
taxlaw-2791	850	10	year 2	DATE
taxlaw-2791	850	11	14	MONEY
taxlaw-2791	850	12	year 3	DATE
taxlaw-2791	850	13	7.139	MONEY
taxlaw-2791	850	14	the end of year 2	DATE
taxlaw-2791	850	15	an additional $13	MONEY
taxlaw-2791	850	16	an additional $7	MONEY
taxlaw-2791	850	17	35%	PERCENT
taxlaw-2791	850	18	20	MONEY
taxlaw-2791	850	19	60	MONEY
taxlaw-2791	850	20	400	MONEY
taxlaw-2791	850	21	15%	PERCENT
taxlaw-2791	850	22	340	MONEY
taxlaw-2791	850	23	year 3	DATE
taxlaw-2791	850	24	13	MONEY
taxlaw-2791	850	25	7	MONEY
taxlaw-2791	851	1	the end of year 3	DATE
taxlaw-2791	851	2	137	CARDINAL
taxlaw-2791	852	1	60	MONEY
taxlaw-2791	852	2	year 3	DATE
taxlaw-2791	852	3	15%	PERCENT
taxlaw-2791	852	4	60/$400	MONEY
taxlaw-2791	852	5	400	MONEY
taxlaw-2791	852	6	60	MONEY
taxlaw-2791	852	7	the end of year 2	DATE
taxlaw-2791	852	8	60	MONEY
taxlaw-2791	852	9	each year	DATE
taxlaw-2791	853	1	142	CARDINAL
taxlaw-2791	854	1	138	CARDINAL
taxlaw-2791	855	1	david elkins &	ORG
taxlaw-2791	855	2	christopher h. hanna	PERSON
taxlaw-2791	855	3	62	CARDINAL
taxlaw-2791	856	1	93	CARDINAL
taxlaw-2791	856	2	95–97	CARDINAL
taxlaw-2791	856	3	2009	DATE
taxlaw-2791	857	1	139	CARDINAL
taxlaw-2791	859	1	13	CARDINAL
taxlaw-2791	859	2	20 60 140	CARDINAL
taxlaw-2791	860	1	2	CARDINAL
taxlaw-2791	860	2	20	MONEY
taxlaw-2791	860	3	2	CARDINAL
taxlaw-2791	860	4	40	MONEY
taxlaw-2791	860	5	20%	PERCENT
taxlaw-2791	860	6	200	MONEY
taxlaw-2791	860	7	20	MONEY
taxlaw-2791	860	8	year 2	DATE
taxlaw-2791	860	9	10%	PERCENT
taxlaw-2791	860	10	200	MONEY
taxlaw-2791	861	1	38	CARDINAL
taxlaw-2791	862	1	1:1	CARDINAL
taxlaw-2791	862	2	20	MONEY
taxlaw-2791	862	3	140	MONEY
taxlaw-2791	862	4	20%	PERCENT
taxlaw-2791	862	5	700	MONEY
taxlaw-2791	862	6	660).142	MONEY
taxlaw-2791	863	1	91	MONEY
taxlaw-2791	863	2	49	MONEY
taxlaw-2791	864	1	european	NORP
taxlaw-2791	865	1	49	MONEY
taxlaw-2791	866	1	52	MONEY
taxlaw-2791	866	2	$39 + $13	MONEY
taxlaw-2791	866	3	28	MONEY
taxlaw-2791	866	4	$21 + $7	MONEY
taxlaw-2791	867	1	7.80	MONEY
taxlaw-2791	867	2	52	MONEY
taxlaw-2791	867	3	0.15	CARDINAL
taxlaw-2791	867	4	80	MONEY
taxlaw-2791	867	5	28	MONEY
taxlaw-2791	867	6	80	MONEY
taxlaw-2791	868	1	141	CARDINAL
taxlaw-2791	869	1	3	CARDINAL
taxlaw-2791	869	2	20	MONEY
taxlaw-2791	869	3	3	CARDINAL
taxlaw-2791	869	4	80	MONEY
taxlaw-2791	869	5	20%	PERCENT
taxlaw-2791	869	6	400	MONEY
taxlaw-2791	869	7	60	MONEY
taxlaw-2791	869	8	year 3	DATE
taxlaw-2791	869	9	15%	PERCENT
taxlaw-2791	869	10	400	MONEY
taxlaw-2791	870	1	142	CARDINAL
taxlaw-2791	871	1	60 340 end yr	DATE
taxlaw-2791	872	1	3 91	CARDINAL
taxlaw-2791	872	2	660 143	CARDINAL
taxlaw-2791	873	1	140	MONEY
taxlaw-2791	873	2	20%	PERCENT
taxlaw-2791	873	3	700	MONEY
taxlaw-2791	873	4	49	MONEY
taxlaw-2791	873	5	35%	PERCENT
taxlaw-2791	873	6	140	MONEY
taxlaw-2791	873	7	91	MONEY
taxlaw-2791	873	8	140	MONEY
taxlaw-2791	873	9	49	MONEY
taxlaw-2791	874	1	144	CARDINAL
taxlaw-2791	875	1	7.80	MONEY
taxlaw-2791	875	2	80	MONEY
taxlaw-2791	875	3	0.0975	CARDINAL
taxlaw-2791	875	4	0.15 x	QUANTITY
taxlaw-2791	875	5	1	CARDINAL
taxlaw-2791	875	6	0.35	CARDINAL
taxlaw-2791	875	7	the end of year 3	DATE
taxlaw-2791	875	8	supra	PERSON
taxlaw-2791	875	9	5	CARDINAL
taxlaw-2791	875	10	762–63	DATE
taxlaw-2791	875	11	9.75%	PERCENT
taxlaw-2791	877	1	daniel i. halperin	PERSON
taxlaw-2791	877	2	95	CARDINAL
taxlaw-2791	877	3	506	CARDINAL
taxlaw-2791	877	4	523	CARDINAL
taxlaw-2791	877	5	1986	DATE
taxlaw-2791	879	1	710	CARDINAL
taxlaw-2791	880	1	145	CARDINAL
taxlaw-2791	881	1	elkins & hanna	ORG
taxlaw-2791	881	2	138	CARDINAL
taxlaw-2791	881	3	96	CARDINAL
taxlaw-2791	882	1	2010	DATE
taxlaw-2791	882	2	39	CARDINAL
taxlaw-2791	882	3	two	CARDINAL
taxlaw-2791	884	1	140	MONEY
taxlaw-2791	887	1	zero	CARDINAL
taxlaw-2791	890	1	european	NORP
taxlaw-2791	891	1	710	CARDINAL
taxlaw-2791	891	2	146	CARDINAL
taxlaw-2791	893	1	william d. andrews	PERSON
taxlaw-2791	893	2	87	CARDINAL
taxlaw-2791	894	1	l. rev	PERSON
taxlaw-2791	894	2	1113	DATE
taxlaw-2791	894	3	1126	DATE
taxlaw-2791	894	4	1974	DATE
taxlaw-2791	894	5	supra	PERSON
taxlaw-2791	894	6	5	CARDINAL
taxlaw-2791	894	7	711	CARDINAL
taxlaw-2791	894	8	147	CARDINAL
taxlaw-2791	895	1	halperin	ORG
taxlaw-2791	895	2	supra	PERSON
taxlaw-2791	895	3	144	CARDINAL
taxlaw-2791	895	4	532	CARDINAL
taxlaw-2791	895	5	533	CARDINAL
taxlaw-2791	896	1	148	CARDINAL
taxlaw-2791	897	1	539–50	DATE
taxlaw-2791	898	1	40	CARDINAL
taxlaw-2791	898	2	columbia	ORG
taxlaw-2791	900	1	1:1	CARDINAL
taxlaw-2791	900	2	710	CARDINAL
taxlaw-2791	904	1	4	CARDINAL
taxlaw-2791	907	1	european	NORP
taxlaw-2791	908	1	5)—loss	CARDINAL
taxlaw-2791	909	1	4	CARDINAL
taxlaw-2791	909	2	an additional year	DATE
taxlaw-2791	909	3	300	MONEY
taxlaw-2791	909	4	60	MONEY
taxlaw-2791	909	5	240	MONEY
taxlaw-2791	910	1	400	MONEY
taxlaw-2791	910	2	700	MONEY
taxlaw-2791	910	3	300	MONEY
taxlaw-2791	911	1	the end of year 4	DATE
taxlaw-2791	911	2	80	MONEY
taxlaw-2791	911	3	20%	PERCENT
taxlaw-2791	911	4	400	MONEY
taxlaw-2791	912	1	all prior years	DATE
taxlaw-2791	912	2	years	DATE
taxlaw-2791	913	1	60	MONEY
taxlaw-2791	913	2	all prior years	DATE
taxlaw-2791	913	3	60	MONEY
taxlaw-2791	913	4	80.151	MONEY
taxlaw-2791	913	5	149	CARDINAL
taxlaw-2791	915	1	540	CARDINAL
taxlaw-2791	916	1	150	CARDINAL
taxlaw-2791	918	1	151	CARDINAL
taxlaw-2791	919	1	20 20 20	DATE
taxlaw-2791	919	2	60	CARDINAL
taxlaw-2791	919	3	20 60 2010	DATE
taxlaw-2791	919	4	41	CARDINAL
taxlaw-2791	919	5	80	MONEY
taxlaw-2791	919	6	european	NORP
taxlaw-2791	919	7	80	MONEY
taxlaw-2791	919	8	20%	PERCENT
taxlaw-2791	919	9	400	MONEY
taxlaw-2791	919	10	the end of year 4	DATE
taxlaw-2791	920	1	european	NORP
taxlaw-2791	923	1	european	NORP
taxlaw-2791	925	1	152	CARDINAL
taxlaw-2791	926	1	60	MONEY
taxlaw-2791	926	2	60	MONEY
taxlaw-2791	926	3	60	MONEY
taxlaw-2791	926	4	20	MONEY
taxlaw-2791	928	1	scharfstein	PERSON
taxlaw-2791	928	2	136	CARDINAL
taxlaw-2791	928	3	154	CARDINAL
taxlaw-2791	929	1	153	CARDINAL
taxlaw-2791	930	1	senate	ORG
taxlaw-2791	930	2	1	CARDINAL
taxlaw-2791	930	3	charles i. kingson	PERSON
taxlaw-2791	930	4	july 31, 2007	DATE
taxlaw-2791	931	1	154	CARDINAL
taxlaw-2791	932	1	supra	PERSON
taxlaw-2791	932	2	14	CARDINAL
taxlaw-2791	932	3	n.91	PERSON
taxlaw-2791	932	4	each year	DATE
taxlaw-2791	933	1	42	CARDINAL
taxlaw-2791	933	2	1:1	CARDINAL
taxlaw-2791	941	1	155	CARDINAL
taxlaw-2791	942	1	senate	ORG
taxlaw-2791	942	2	1	CARDINAL
taxlaw-2791	942	3	mark p. gergen	PERSON
taxlaw-2791	942	4	july 11, 2007	DATE
taxlaw-2791	943	1	156	CARDINAL
taxlaw-2791	944	1	lawrence lokken	PERSON
taxlaw-2791	944	2	56	CARDINAL
taxlaw-2791	944	3	smu	ORG
taxlaw-2791	944	4	l. rev	PERSON
taxlaw-2791	944	5	365	CARDINAL
taxlaw-2791	944	6	369	CARDINAL
taxlaw-2791	944	7	2003	DATE
taxlaw-2791	946	1	mark p. gergen	PERSON
taxlaw-2791	946	2	the end of the	DATE
taxlaw-2791	946	3	56	CARDINAL
taxlaw-2791	946	4	smu	ORG
taxlaw-2791	946	5	l. rev	PERSON
taxlaw-2791	947	1	343	CARDINAL
taxlaw-2791	947	2	2003	DATE
taxlaw-2791	948	1	157	CARDINAL
taxlaw-2791	949	1	ali	PERSON
taxlaw-2791	950	1	george k. yin & david j. shakow	PERSON
taxlaw-2791	950	2	american law institute	ORG
taxlaw-2791	950	3	1999	DATE
taxlaw-2791	951	1	158	CARDINAL
taxlaw-2791	952	1	gergen	ORG
taxlaw-2791	952	2	supra	PERSON
taxlaw-2791	952	3	156	CARDINAL
taxlaw-2791	952	4	362	CARDINAL
taxlaw-2791	953	1	subchapter k	PERSON
taxlaw-2791	954	1	710	CARDINAL
taxlaw-2791	955	1	159	CARDINAL
taxlaw-2791	955	2	gergen	ORG
taxlaw-2791	955	3	supra	PERSON
taxlaw-2791	955	4	12	CARDINAL
taxlaw-2791	955	5	146	CARDINAL
taxlaw-2791	957	1	nysba	ORG
taxlaw-2791	957	2	11	CARDINAL
taxlaw-2791	957	3	5	CARDINAL
taxlaw-2791	961	1	1.704-1(b)(2)(iv)(h	CARDINAL
taxlaw-2791	961	2	2008	DATE
taxlaw-2791	962	1	2010	DATE
taxlaw-2791	963	1	investment.160	PERSON
taxlaw-2791	966	1	congress	ORG
taxlaw-2791	967	1	congress	ORG
taxlaw-2791	967	2	710	PRODUCT
taxlaw-2791	967	3	751	CARDINAL
taxlaw-2791	967	4	congress	ORG
taxlaw-2791	967	5	710	CARDINAL
taxlaw-2791	967	6	160	CARDINAL
taxlaw-2791	968	1	david a. weisbach	PERSON
taxlaw-2791	968	2	116	CARDINAL
taxlaw-2791	968	3	505	CARDINAL
taxlaw-2791	968	4	510	CARDINAL
taxlaw-2791	968	5	2007	DATE
taxlaw-2791	968	6	levin	PERSON
taxlaw-2791	969	1	161	CARDINAL
taxlaw-2791	970	1	supra	PERSON
taxlaw-2791	970	2	14	CARDINAL
taxlaw-2791	970	3	756	CARDINAL
taxlaw-2791	970	4	23	CARDINAL
taxlaw-2791	970	5	729	CARDINAL
taxlaw-2791	971	1	162	CARDINAL
taxlaw-2791	972	1	2009	DATE
taxlaw-2791	972	2	2009	DATE
taxlaw-2791	976	1	163	CARDINAL
taxlaw-2791	977	1	gergen	GPE
taxlaw-2791	977	2	supra	PERSON
taxlaw-2791	977	3	12	CARDINAL
taxlaw-2791	977	4	146	CARDINAL
taxlaw-2791	979	1	164	CARDINAL
taxlaw-2791	981	1	aba	PERSON
taxlaw-2791	981	2	11	CARDINAL
taxlaw-2791	981	3	21	CARDINAL
taxlaw-2791	981	4	nysba	ORG
taxlaw-2791	981	5	11	CARDINAL
taxlaw-2791	981	6	59	CARDINAL
taxlaw-2791	981	7	n.151	DATE
taxlaw-2791	982	1	44	CARDINAL
taxlaw-2791	982	2	columbia jour�al	PERSON
taxlaw-2791	984	1	1:1	CARDINAL
taxlaw-2791	984	2	1954	DATE
taxlaw-2791	986	1	83	CARDINAL
taxlaw-2791	987	1	710	PRODUCT
taxlaw-2791	987	2	83	CARDINAL
taxlaw-2791	989	1	83	CARDINAL
taxlaw-2791	989	2	zero	CARDINAL
taxlaw-2791	989	3	one	CARDINAL
taxlaw-2791	990	1	710	PRODUCT
taxlaw-2791	990	2	165	CARDINAL
taxlaw-2791	992	1	senate	ORG
taxlaw-2791	992	2	1	CARDINAL
taxlaw-2791	992	3	mark p. gergen	PERSON
taxlaw-2791	992	4	july 11, 2007	DATE
taxlaw-2791	996	1	166	CARDINAL
taxlaw-2791	997	1	§ 751(a	EVENT
taxlaw-2791	998	1	karen c. burke	PERSON
taxlaw-2791	998	2	60	CARDINAL
taxlaw-2791	999	1	247	CARDINAL
taxlaw-2791	999	2	2007	DATE
taxlaw-2791	999	3	1954	DATE
taxlaw-2791	999	4	william d. andrews	PERSON
taxlaw-2791	1000	1	167	CARDINAL
taxlaw-2791	1002	1	710	CARDINAL
taxlaw-2791	1002	2	mckee	ORG
taxlaw-2791	1002	3	1977	DATE
taxlaw-2791	1003	1	supra	PERSON
taxlaw-2791	1003	2	108–11	CARDINAL
taxlaw-2791	1003	3	2	CARDINAL
taxlaw-2791	1003	4	197	CARDINAL
taxlaw-2791	1004	1	168	CARDINAL
taxlaw-2791	1006	1	2010	DATE
taxlaw-2791	1006	2	45	CARDINAL
taxlaw-2791	1006	3	subchapter k.	PERSON
taxlaw-2791	1009	1	one	CARDINAL
taxlaw-2791	1009	2	one	CARDINAL
taxlaw-2791	1010	1	congress	ORG
taxlaw-2791	1012	1	congress	ORG
taxlaw-2791	1012	2	treasury	ORG
taxlaw-2791	1016	1	kingson	PERSON
taxlaw-2791	1016	2	70	CARDINAL
taxlaw-2791	1016	3	127	CARDINAL
taxlaw-2791	1017	1	169	CARDINAL
taxlaw-2791	1019	1	supra	PERSON
taxlaw-2791	1019	2	5	CARDINAL
taxlaw-2791	1019	3	699	CARDINAL
taxlaw-2791	1019	4	n.10	MONEY
taxlaw-2791	1019	5	third	ORDINAL
taxlaw-2791	1020	1	170	CARDINAL
taxlaw-2791	1020	2	2	CARDINAL
taxlaw-2791	1020	3	227	CARDINAL