id	sid	eid	entity	type
taxlaw-2794	1	1	91	CARDINAL
taxlaw-2794	1	2	lawrence zelenak*	PERSON
taxlaw-2794	1	3	congress	ORG
taxlaw-2794	2	1	recent decades	DATE
taxlaw-2794	3	1	congress	ORG
taxlaw-2794	8	1	congress	ORG
taxlaw-2794	9	1	pamela b. gann	PERSON
taxlaw-2794	10	1	92	CARDINAL
taxlaw-2794	12	1	92	CARDINAL
taxlaw-2794	12	2	i.	PERSON
taxlaw-2794	12	3	94	CARDINAL
taxlaw-2794	14	1	95	CARDINAL
taxlaw-2794	15	1	98	CARDINAL
taxlaw-2794	15	2	a.	PERSON
taxlaw-2794	15	3	99	CARDINAL
taxlaw-2794	16	1	116	CARDINAL
taxlaw-2794	16	2	118	CARDINAL
taxlaw-2794	16	3	the past thirty years	DATE
taxlaw-2794	16	4	congress	ORG
taxlaw-2794	21	1	congress	ORG
taxlaw-2794	23	1	congress	ORG
taxlaw-2794	23	2	millions	CARDINAL
taxlaw-2794	23	3	congress	ORG
taxlaw-2794	23	4	half	CARDINAL
taxlaw-2794	23	5	congress	ORG
taxlaw-2794	23	6	1	CARDINAL
taxlaw-2794	25	1	2010	DATE
taxlaw-2794	25	2	93	CARDINAL
taxlaw-2794	25	3	hundreds	CARDINAL
taxlaw-2794	29	1	days	DATE
taxlaw-2794	29	2	congress	ORG
taxlaw-2794	30	1	congress	ORG
taxlaw-2794	32	1	ii	PERSON
taxlaw-2794	37	1	congress	ORG
taxlaw-2794	38	1	congress	ORG
taxlaw-2794	38	2	1998	DATE
taxlaw-2794	41	1	congress	ORG
taxlaw-2794	43	1	congress	ORG
taxlaw-2794	43	2	94	CARDINAL
taxlaw-2794	43	3	columbia journal of tax	ORG
taxlaw-2794	46	1	i.	PERSON
taxlaw-2794	46	2	the late 1970s	DATE
taxlaw-2794	47	1	1982	DATE
taxlaw-2794	47	2	jackson hewitt	PERSON
taxlaw-2794	47	3	second	ORDINAL
taxlaw-2794	47	4	virginia	GPE
taxlaw-2794	47	5	1987	DATE
taxlaw-2794	47	6	about a quarter	DATE
taxlaw-2794	47	7	1983.5	CARDINAL
taxlaw-2794	47	8	the 1980s	DATE
taxlaw-2794	47	9	the mid-1980s to the mid-1990s	DATE
taxlaw-2794	48	1	only 13%	PERCENT
taxlaw-2794	48	2	1987,7	CARDINAL
taxlaw-2794	48	3	67%	PERCENT
taxlaw-2794	48	4	year 1997	DATE
taxlaw-2794	48	5	87%	PERCENT
taxlaw-2794	48	6	45%	PERCENT
taxlaw-2794	48	7	2	CARDINAL
taxlaw-2794	49	1	don nunes	PERSON
taxlaw-2794	50	1	feb. 14, 1983	DATE
taxlaw-2794	50	2	23	CARDINAL
taxlaw-2794	51	1	3	CARDINAL
taxlaw-2794	51	2	daniel b. grunberg	PERSON
taxlaw-2794	51	3	jackson hewitt tax service	ORG
taxlaw-2794	51	4	15	CARDINAL
taxlaw-2794	51	5	282	CARDINAL
taxlaw-2794	51	6	283	CARDINAL
taxlaw-2794	51	7	1998	DATE
taxlaw-2794	52	1	4	CARDINAL
taxlaw-2794	52	2	eric toder	PERSON
taxlaw-2794	52	3	1993-2003	DATE
taxlaw-2794	52	4	107	CARDINAL
taxlaw-2794	52	5	759	CARDINAL
taxlaw-2794	52	6	759	CARDINAL
taxlaw-2794	52	7	2005	DATE
taxlaw-2794	52	8	13%	PERCENT
taxlaw-2794	52	9	1987	DATE
taxlaw-2794	52	10	48%	PERCENT
taxlaw-2794	53	1	5	CARDINAL
taxlaw-2794	53	2	nunes	PERSON
taxlaw-2794	53	3	2	CARDINAL
taxlaw-2794	53	4	ellen benoit	PERSON
taxlaw-2794	53	5	forbes	GPE
taxlaw-2794	53	6	jan. 17, 1983	DATE
taxlaw-2794	53	7	69	DATE
taxlaw-2794	54	1	the following year	DATE
taxlaw-2794	55	1	david e. sanger	PERSON
taxlaw-2794	55	2	n.y.	GPE
taxlaw-2794	55	3	mar. 4, 1984	DATE
taxlaw-2794	55	4	76	DATE
taxlaw-2794	55	5	john w.	PERSON
taxlaw-2794	55	6	u.s. news & world	ORG
taxlaw-2794	55	7	mar. 19, 1984	DATE
taxlaw-2794	55	8	86	CARDINAL
taxlaw-2794	55	9	william d. marbach	PERSON
taxlaw-2794	55	10	newsweek	ORG
taxlaw-2794	55	11	mar. 19, 1984	DATE
taxlaw-2794	55	12	106	CARDINAL
taxlaw-2794	56	1	6	CARDINAL
taxlaw-2794	56	2	toder	ORG
taxlaw-2794	56	3	supra	PERSON
taxlaw-2794	56	4	4	CARDINAL
taxlaw-2794	56	5	759	CARDINAL
taxlaw-2794	56	6	1987	DATE
taxlaw-2794	57	1	759	CARDINAL
taxlaw-2794	58	1	8	CARDINAL
taxlaw-2794	58	2	1997	DATE
taxlaw-2794	58	3	131	DATE
taxlaw-2794	58	4	131	CARDINAL
taxlaw-2794	58	5	summer 1998	DATE
taxlaw-2794	59	1	9	CARDINAL
taxlaw-2794	59	2	135	CARDINAL
taxlaw-2794	60	1	1997	DATE
taxlaw-2794	60	2	54%	PERCENT
taxlaw-2794	60	3	46%	PERCENT
taxlaw-2794	61	1	2010	DATE
taxlaw-2794	61	2	95	CARDINAL
taxlaw-2794	62	1	1993.11	CARDINAL
taxlaw-2794	62	2	year 2006	DATE
taxlaw-2794	62	3	the most recent year	DATE
taxlaw-2794	62	4	89%	PERCENT
taxlaw-2794	62	5	98%	PERCENT
taxlaw-2794	62	6	71%	PERCENT
taxlaw-2794	62	7	year 2008	DATE
taxlaw-2794	62	8	fewer than one	CARDINAL
taxlaw-2794	62	9	ten	CARDINAL
taxlaw-2794	68	1	78s	DATE
taxlaw-2794	69	1	irs	ORG
taxlaw-2794	69	2	78's.14	CARDINAL
taxlaw-2794	69	3	1982	DATE
taxlaw-2794	69	4	hewlett-packard	ORG
taxlaw-2794	69	5	first	ORDINAL
taxlaw-2794	69	6	135	CARDINAL
taxlaw-2794	70	1	10	CARDINAL
taxlaw-2794	71	1	1991	DATE
taxlaw-2794	71	2	annual	DATE
taxlaw-2794	71	3	10	CARDINAL
taxlaw-2794	71	4	two	CARDINAL
taxlaw-2794	71	5	1990	DATE
taxlaw-2794	72	1	11	CARDINAL
taxlaw-2794	73	1	1993	DATE
taxlaw-2794	73	2	annual	DATE
taxlaw-2794	73	3	2	CARDINAL
taxlaw-2794	73	4	first	ORDINAL
taxlaw-2794	73	5	u.s.	GPE
taxlaw-2794	73	6	fiscal 1993	DATE
taxlaw-2794	74	1	12	CARDINAL
taxlaw-2794	75	1	year 2006	DATE
taxlaw-2794	75	2	16	CARDINAL
taxlaw-2794	75	3	feb. 14, 2010	DATE
taxlaw-2794	76	1	13	CARDINAL
taxlaw-2794	77	1	2006	DATE
taxlaw-2794	77	2	63%	PERCENT
taxlaw-2794	77	3	37%	PERCENT
taxlaw-2794	81	1	72-100	CARDINAL
taxlaw-2794	81	2	1972-1	DATE
taxlaw-2794	81	3	122	CARDINAL
taxlaw-2794	81	4	1972	DATE
taxlaw-2794	81	5	30448	DATE
taxlaw-2794	81	6	78	DATE
taxlaw-2794	81	7	sixty months	DATE
taxlaw-2794	82	1	96	CARDINAL
taxlaw-2794	84	1	1:91	ORDINAL
taxlaw-2794	84	2	the following year	DATE
taxlaw-2794	84	3	irs	ORG
taxlaw-2794	84	4	78	PERSON
taxlaw-2794	88	1	two	CARDINAL
taxlaw-2794	89	1	first	ORDINAL
taxlaw-2794	91	1	today	DATE
taxlaw-2794	92	1	congress	ORG
taxlaw-2794	94	1	modest.18	PRODUCT
taxlaw-2794	94	2	15	CARDINAL
taxlaw-2794	95	1	tim carvell	PERSON
taxlaw-2794	95	2	hewlett-packard	ORG
taxlaw-2794	95	3	dec. 9, 1996	DATE
taxlaw-2794	95	4	40	CARDINAL
taxlaw-2794	96	1	16	CARDINAL
taxlaw-2794	99	1	83	CARDINAL
taxlaw-2794	99	2	97, 1983 wl 190117	DATE
taxlaw-2794	100	1	78	DATE
taxlaw-2794	101	1	proc	PERSON
taxlaw-2794	102	1	83-40	CARDINAL
taxlaw-2794	102	2	774	CARDINAL
taxlaw-2794	102	3	1983	DATE
taxlaw-2794	102	4	189227	DATE
taxlaw-2794	103	1	more than a decade	DATE
taxlaw-2794	104	1	rev	PERSON
taxlaw-2794	104	2	proc	PERSON
taxlaw-2794	105	1	97	CARDINAL
taxlaw-2794	105	2	1997-2	DATE
taxlaw-2794	105	3	455, 1997 wl 430911	DATE
taxlaw-2794	106	1	17	CARDINAL
taxlaw-2794	107	1	matti tuomala	PERSON
taxlaw-2794	107	2	95–99	CARDINAL
taxlaw-2794	107	3	1990	DATE
taxlaw-2794	107	4	ten percent	PERCENT
taxlaw-2794	108	1	18	CARDINAL
taxlaw-2794	109	1	james mirrlees	PERSON
taxlaw-2794	109	2	38	CARDINAL
taxlaw-2794	110	1	175	CARDINAL
taxlaw-2794	110	2	1971	DATE
taxlaw-2794	113	1	joel 2010	PERSON
taxlaw-2794	113	2	97	CARDINAL
taxlaw-2794	115	1	one	CARDINAL
taxlaw-2794	115	2	two	CARDINAL
taxlaw-2794	115	3	two	CARDINAL
taxlaw-2794	116	1	two	CARDINAL
taxlaw-2794	116	2	second	ORDINAL
taxlaw-2794	118	1	two	CARDINAL
taxlaw-2794	118	2	section 1(d	LAW
taxlaw-2794	119	1	senate	ORG
taxlaw-2794	119	2	1999	DATE
taxlaw-2794	119	3	three	CARDINAL
taxlaw-2794	119	4	one	CARDINAL
taxlaw-2794	119	5	two	CARDINAL
taxlaw-2794	120	1	1999	DATE
taxlaw-2794	121	1	today	DATE
taxlaw-2794	122	1	one	CARDINAL
taxlaw-2794	122	2	1999	DATE
taxlaw-2794	122	3	three	CARDINAL
taxlaw-2794	122	4	2009	DATE
taxlaw-2794	123	1	three	CARDINAL
taxlaw-2794	124	1	slemrod	NORP
taxlaw-2794	124	2	shlomo yitzhaki	PERSON
taxlaw-2794	124	3	joram mayshear	ORG
taxlaw-2794	124	4	michael lundholm	PERSON
taxlaw-2794	124	5	53	CARDINAL
taxlaw-2794	124	6	j. pub	ORG
taxlaw-2794	126	1	269	CARDINAL
taxlaw-2794	126	2	270	CARDINAL
taxlaw-2794	126	3	1994	DATE
taxlaw-2794	127	1	19	CARDINAL
taxlaw-2794	127	2	slemrod et al.	PERSON
taxlaw-2794	127	3	18	CARDINAL
taxlaw-2794	127	4	285	CARDINAL
taxlaw-2794	127	5	20	CARDINAL
taxlaw-2794	128	1	1999	DATE
taxlaw-2794	128	2	s. 1429	PERSON
taxlaw-2794	128	3	201	CARDINAL
taxlaw-2794	129	1	98	CARDINAL
taxlaw-2794	129	2	columbia	ORG
taxlaw-2794	131	1	1:91	ORDINAL
taxlaw-2794	131	2	2009	DATE
taxlaw-2794	132	1	one	CARDINAL
taxlaw-2794	135	1	two	CARDINAL
taxlaw-2794	136	1	two	CARDINAL
taxlaw-2794	137	1	one	CARDINAL
taxlaw-2794	137	2	one	CARDINAL
taxlaw-2794	137	3	half	CARDINAL
taxlaw-2794	138	1	two	CARDINAL
taxlaw-2794	141	1	one	CARDINAL
taxlaw-2794	145	1	21	DATE
taxlaw-2794	146	1	lawrence zelenak	PERSON
taxlaw-2794	146	2	54	CARDINAL
taxlaw-2794	146	3	1	CARDINAL
taxlaw-2794	146	4	17–19	CARDINAL
taxlaw-2794	146	5	2000	DATE
taxlaw-2794	147	1	2010	DATE
taxlaw-2794	147	2	99	CARDINAL
taxlaw-2794	150	1	congress	ORG
taxlaw-2794	150	2	selfrestraint	GPE
taxlaw-2794	154	1	1969	DATE
taxlaw-2794	154	2	more than a decade	DATE
taxlaw-2794	154	3	first	ORDINAL
taxlaw-2794	154	4	credits.24	ORG
taxlaw-2794	154	5	1978	DATE
taxlaw-2794	154	6	amount.26	ORG
taxlaw-2794	154	7	22	CARDINAL
taxlaw-2794	156	1	congress	ORG
taxlaw-2794	156	2	congress	ORG
taxlaw-2794	157	1	occam	PERSON
taxlaw-2794	157	2	congress	ORG
taxlaw-2794	158	1	23	CARDINAL
taxlaw-2794	159	1	1969	DATE
taxlaw-2794	161	1	91-172	CARDINAL
taxlaw-2794	161	2	301	CARDINAL
taxlaw-2794	161	3	83	CARDINAL
taxlaw-2794	162	1	487	CARDINAL
taxlaw-2794	162	2	580–81	DATE
taxlaw-2794	163	1	24	CARDINAL
taxlaw-2794	163	2	s.	PERSON
taxlaw-2794	164	1	313	CARDINAL
taxlaw-2794	164	2	99th cong.	ORG
taxlaw-2794	165	1	518–19	CARDINAL
taxlaw-2794	165	2	2d	CARDINAL
taxlaw-2794	166	1	1986	DATE
taxlaw-2794	167	1	25	CARDINAL
taxlaw-2794	168	1	1978	DATE
taxlaw-2794	170	1	95-600	CARDINAL
taxlaw-2794	170	2	421	CARDINAL
taxlaw-2794	170	3	92	CARDINAL
taxlaw-2794	171	1	2763	CARDINAL
taxlaw-2794	172	1	26	CARDINAL
taxlaw-2794	173	1	2009	DATE
taxlaw-2794	174	1	100	CARDINAL
taxlaw-2794	174	2	columbia	ORG
taxlaw-2794	175	1	1:91 amti	DATE
taxlaw-2794	176	1	1970	DATE
taxlaw-2794	176	2	the first year	DATE
taxlaw-2794	176	3	only 20,000	CARDINAL
taxlaw-2794	176	4	years	DATE
taxlaw-2794	176	5	year-to-year	DATE
taxlaw-2794	176	6	directions.30	GPE
taxlaw-2794	176	7	the past decade	DATE
taxlaw-2794	177	1	1.3 million	CARDINAL
taxlaw-2794	177	2	2001	DATE
taxlaw-2794	177	3	4.0 million	CARDINAL
taxlaw-2794	177	4	2005.31	CARDINAL
taxlaw-2794	177	5	2001	DATE
taxlaw-2794	177	6	2003	DATE
taxlaw-2794	177	7	several years	DATE
taxlaw-2794	177	8	the decade	DATE
taxlaw-2794	177	9	first	ORDINAL
taxlaw-2794	179	1	2007	DATE
taxlaw-2794	179	2	3.6%	PERCENT
taxlaw-2794	179	3	$100,000 to $200,000	MONEY
taxlaw-2794	179	4	47.0%	PERCENT
taxlaw-2794	179	5	$200,000 to $500,000	MONEY
taxlaw-2794	179	6	57.2%	PERCENT
taxlaw-2794	179	7	500,000	MONEY
taxlaw-2794	179	8	1,000,000.34	MONEY
taxlaw-2794	179	9	only 37.3%	PERCENT
taxlaw-2794	181	1	55(b)(2	DATE
taxlaw-2794	181	2	2009	DATE
taxlaw-2794	182	1	28	CARDINAL
taxlaw-2794	183	1	2009	DATE
taxlaw-2794	184	1	29	CARDINAL
taxlaw-2794	185	1	greg leiserson &	PERSON
taxlaw-2794	185	2	jeffrey rohaly	PERSON
taxlaw-2794	185	3	june 2008	DATE
taxlaw-2794	185	4	10	CARDINAL
taxlaw-2794	185	5	june 25, 2008	DATE
taxlaw-2794	185	6	feb. 14, 2010	DATE
taxlaw-2794	186	1	30	CARDINAL
taxlaw-2794	186	2	d.	NORP
taxlaw-2794	187	1	31	CARDINAL
taxlaw-2794	187	2	d.	NORP
taxlaw-2794	188	1	2006	DATE
taxlaw-2794	188	2	4.0 million	CARDINAL
taxlaw-2794	188	3	2007	DATE
taxlaw-2794	188	4	the most recent year	DATE
taxlaw-2794	188	5	4.1 million	CARDINAL
taxlaw-2794	190	1	2001	DATE
taxlaw-2794	192	1	107	CARDINAL
taxlaw-2794	192	2	115	CARDINAL
taxlaw-2794	193	1	38 (2001	DATE
taxlaw-2794	193	2	2003	DATE
taxlaw-2794	195	1	108	CARDINAL
taxlaw-2794	195	2	117	CARDINAL
taxlaw-2794	196	1	752	CARDINAL
taxlaw-2794	196	2	2003	DATE
taxlaw-2794	197	1	33	CARDINAL
taxlaw-2794	198	1	gregg a. esenwein	PERSON
taxlaw-2794	198	2	congress	ORG
taxlaw-2794	198	3	22563	DATE
taxlaw-2794	198	4	may 22, 2007	DATE
taxlaw-2794	198	5	1	CARDINAL
taxlaw-2794	198	6	columbia journal of tax law	ORG
taxlaw-2794	199	1	34	CARDINAL
taxlaw-2794	199	2	leiserson & rohaly	ORG
taxlaw-2794	199	3	29	CARDINAL
taxlaw-2794	199	4	11	CARDINAL
taxlaw-2794	200	1	2010	DATE
taxlaw-2794	200	2	101	CARDINAL
taxlaw-2794	200	3	two	CARDINAL
taxlaw-2794	200	4	today	DATE
taxlaw-2794	201	1	2006	DATE
taxlaw-2794	201	2	70.57 percent	PERCENT
taxlaw-2794	201	3	19.05	CARDINAL
taxlaw-2794	201	4	congress	ORG
taxlaw-2794	201	5	annual	DATE
taxlaw-2794	201	6	congress	ORG
taxlaw-2794	201	7	more than 30	CARDINAL
taxlaw-2794	201	8	congress	ORG
taxlaw-2794	201	9	almost three million	CARDINAL
taxlaw-2794	201	10	between 1.3 million	CARDINAL
taxlaw-2794	201	11	2001	DATE
taxlaw-2794	201	12	4.1 million	CARDINAL
taxlaw-2794	201	13	2007	DATE
taxlaw-2794	201	14	this decade	DATE
taxlaw-2794	202	1	2001	DATE
taxlaw-2794	202	2	2003	DATE
taxlaw-2794	203	1	more than four	CARDINAL
taxlaw-2794	203	2	five	CARDINAL
taxlaw-2794	203	3	year 2001	DATE
taxlaw-2794	203	4	congress	ORG
taxlaw-2794	203	5	millions	CARDINAL
taxlaw-2794	203	6	tens of millions	CARDINAL
taxlaw-2794	204	1	2005	DATE
taxlaw-2794	204	2	millions	CARDINAL
taxlaw-2794	206	1	35	CARDINAL
taxlaw-2794	207	1	11	CARDINAL
taxlaw-2794	208	1	36	CARDINAL
taxlaw-2794	208	2	2002	DATE
taxlaw-2794	208	3	2004–2006 1	DATE
taxlaw-2794	208	4	feb. 14, 2010	DATE
taxlaw-2794	209	1	37	CARDINAL
taxlaw-2794	210	1	american	NORP
taxlaw-2794	210	2	2009	DATE
taxlaw-2794	211	1	1115	CARDINAL
taxlaw-2794	211	2	1012	CARDINAL
taxlaw-2794	211	3	123	CARDINAL
taxlaw-2794	212	1	115	CARDINAL
taxlaw-2794	213	1	2009	DATE
taxlaw-2794	214	1	38	CARDINAL
taxlaw-2794	214	2	leiserson & rohaly	ORG
taxlaw-2794	214	3	29	CARDINAL
taxlaw-2794	214	4	11	CARDINAL
taxlaw-2794	214	5	34.8 million	CARDINAL
taxlaw-2794	214	6	2010	DATE
taxlaw-2794	214	7	that year	DATE
taxlaw-2794	215	1	39	CARDINAL
taxlaw-2794	216	1	the internal revenue service	ORG
taxlaw-2794	216	2	80.16%	PERCENT
taxlaw-2794	216	3	2001	DATE
taxlaw-2794	217	1	year 2001	DATE
taxlaw-2794	217	2	14	DATE
taxlaw-2794	217	3	2002	DATE
taxlaw-2794	217	4	feb. 14, 2010	DATE
taxlaw-2794	218	1	102	CARDINAL
taxlaw-2794	223	1	joseph thorndike	PERSON
taxlaw-2794	225	1	millions	CARDINAL
taxlaw-2794	226	1	thorndike	PERSON
taxlaw-2794	226	2	millions	CARDINAL
taxlaw-2794	231	1	two	CARDINAL
taxlaw-2794	232	1	first	ORDINAL
taxlaw-2794	233	1	charles mclure	PERSON
taxlaw-2794	235	1	america	GPE
taxlaw-2794	235	2	211	CARDINAL
taxlaw-2794	235	3	today	DATE
taxlaw-2794	235	4	14 (nov. 2, 2005	DATE
taxlaw-2794	236	1	41	CARDINAL
taxlaw-2794	237	1	joseph j. thorndike	PERSON
taxlaw-2794	237	2	107	CARDINAL
taxlaw-2794	237	3	245	CARDINAL
taxlaw-2794	237	4	2005	DATE
taxlaw-2794	238	1	42	CARDINAL
taxlaw-2794	239	1	charles e. mclure	PERSON
taxlaw-2794	239	2	jr.	PERSON
taxlaw-2794	239	3	1986	DATE
taxlaw-2794	239	4	113	CARDINAL
taxlaw-2794	239	5	362	CARDINAL
taxlaw-2794	239	6	2006	DATE
taxlaw-2794	240	1	43	CARDINAL
taxlaw-2794	243	1	five	CARDINAL
taxlaw-2794	244	1	2010	DATE
taxlaw-2794	244	2	103	CARDINAL
taxlaw-2794	244	3	second	ORDINAL
taxlaw-2794	244	4	congress	ORG
taxlaw-2794	248	1	second	ORDINAL
taxlaw-2794	248	2	tax,47	ORG
taxlaw-2794	248	3	2009	DATE
taxlaw-2794	250	1	austan	NORP
taxlaw-2794	250	2	44	DATE
taxlaw-2794	251	1	lawrence zelenak	PERSON
taxlaw-2794	251	2	ralph kramden	PERSON
taxlaw-2794	251	3	61	CARDINAL
taxlaw-2794	251	4	53, 71–72	DATE
taxlaw-2794	251	5	2007	DATE
taxlaw-2794	252	1	45	CARDINAL
taxlaw-2794	253	1	2009	DATE
taxlaw-2794	254	1	46	DATE
taxlaw-2794	255	1	56	CARDINAL
taxlaw-2794	255	2	2009	DATE
taxlaw-2794	256	1	47	DATE
taxlaw-2794	257	1	2009	DATE
taxlaw-2794	258	1	48	DATE
taxlaw-2794	259	1	2009	DATE
taxlaw-2794	260	1	49	DATE
taxlaw-2794	261	1	lawrence zelenak	PERSON
taxlaw-2794	261	2	109	CARDINAL
taxlaw-2794	261	3	657	CARDINAL
taxlaw-2794	261	4	oct. 31, 2005	DATE
taxlaw-2794	263	1	104	CARDINAL
taxlaw-2794	270	1	millions	CARDINAL
taxlaw-2794	270	2	congress	ORG
taxlaw-2794	271	1	1954	DATE
taxlaw-2794	271	2	section 214 of the 1954	LAW
taxlaw-2794	271	3	up to 50	CARDINAL
taxlaw-2794	272	1	austan goolsbee	PERSON
taxlaw-2794	272	2	124	CARDINAL
taxlaw-2794	272	3	138	CARDINAL
taxlaw-2794	272	4	henry j. aaron & joel slemrod	ORG
taxlaw-2794	272	5	2004	DATE
taxlaw-2794	273	1	51	CARDINAL
taxlaw-2794	274	1	supra	PERSON
taxlaw-2794	274	2	24	CARDINAL
taxlaw-2794	275	1	52	CARDINAL
taxlaw-2794	276	1	1	CARDINAL
taxlaw-2794	279	1	105th	GPE
taxlaw-2794	279	2	98	CARDINAL
taxlaw-2794	279	3	1998	DATE
taxlaw-2794	280	1	recent decades	DATE
taxlaw-2794	281	1	three	CARDINAL
taxlaw-2794	281	2	7.5%	PERCENT
taxlaw-2794	281	3	1954	DATE
taxlaw-2794	283	1	68a	CARDINAL
taxlaw-2794	284	1	3,	PERCENT
taxlaw-2794	284	2	69	DATE
taxlaw-2794	284	3	3%-of	CARDINAL
taxlaw-2794	285	1	7.5%	PERCENT
taxlaw-2794	285	2	10%	PERCENT
taxlaw-2794	285	3	fiscal 2010	DATE
taxlaw-2794	285	4	105 $	MONEY
taxlaw-2794	285	5	600	MONEY
taxlaw-2794	285	6	4,500.53	MONEY
taxlaw-2794	285	7	second	ORDINAL
taxlaw-2794	285	8	1975.54	CARDINAL
taxlaw-2794	285	9	4,000	MONEY
taxlaw-2794	285	10	400	MONEY
taxlaw-2794	286	1	10 percent	PERCENT
taxlaw-2794	286	2	4,000	MONEY
taxlaw-2794	286	3	8,000	MONEY
taxlaw-2794	287	1	the 1980s	DATE
taxlaw-2794	288	1	1983	DATE
taxlaw-2794	288	2	half	CARDINAL
taxlaw-2794	288	3	formula.55	PRODUCT
taxlaw-2794	288	4	the tax reform act of	LAW
taxlaw-2794	288	5	1986	DATE
taxlaw-2794	288	6	15 percent	PERCENT
taxlaw-2794	288	7	28 percent	PERCENT
taxlaw-2794	288	8	five percent	PERCENT
taxlaw-2794	288	9	15 percent	PERCENT
taxlaw-2794	288	10	1982	DATE
taxlaw-2794	290	1	97	CARDINAL
taxlaw-2794	290	2	96	CARDINAL
taxlaw-2794	291	1	324	CARDINAL
taxlaw-2794	291	2	422	CARDINAL
taxlaw-2794	292	1	165(h)(2	CARDINAL
taxlaw-2794	292	2	2%	PERCENT
taxlaw-2794	292	3	1986	DATE
taxlaw-2794	294	1	99	CARDINAL
taxlaw-2794	294	2	132	CARDINAL
taxlaw-2794	294	3	100	CARDINAL
taxlaw-2794	295	1	2085	CARDINAL
taxlaw-2794	295	2	2113	CARDINAL
taxlaw-2794	296	1	67	CARDINAL
taxlaw-2794	297	1	two	CARDINAL
taxlaw-2794	297	2	1975	DATE
taxlaw-2794	299	1	94	CARDINAL
taxlaw-2794	299	2	204	CARDINAL
taxlaw-2794	299	3	89	CARDINAL
taxlaw-2794	300	1	26	CARDINAL
taxlaw-2794	300	2	30	CARDINAL
taxlaw-2794	301	1	32(b	DATE
taxlaw-2794	301	2	2001	DATE
taxlaw-2794	303	1	107	CARDINAL
taxlaw-2794	303	2	115	CARDINAL
taxlaw-2794	304	1	38	CARDINAL
taxlaw-2794	304	2	46	DATE
taxlaw-2794	305	1	24(d	DATE
taxlaw-2794	306	1	supra	PERSON
taxlaw-2794	306	2	87	CARDINAL
taxlaw-2794	306	3	recent years	DATE
taxlaw-2794	306	4	congress	ORG
taxlaw-2794	306	5	two	CARDINAL
taxlaw-2794	308	1	53	CARDINAL
taxlaw-2794	308	2	1954	DATE
taxlaw-2794	310	1	83-591	CARDINAL
taxlaw-2794	310	2	214	CARDINAL
taxlaw-2794	310	3	68a	CARDINAL
taxlaw-2794	311	1	3	CARDINAL
taxlaw-2794	311	2	70-71	DATE
taxlaw-2794	312	1	54	DATE
taxlaw-2794	313	1	1975	DATE
taxlaw-2794	315	1	94	CARDINAL
taxlaw-2794	315	2	204	CARDINAL
taxlaw-2794	315	3	89	CARDINAL
taxlaw-2794	316	1	26	CARDINAL
taxlaw-2794	316	2	30	CARDINAL
taxlaw-2794	317	1	32	CARDINAL
taxlaw-2794	318	1	1975	DATE
taxlaw-2794	318	2	congress	ORG
taxlaw-2794	318	3	1978	DATE
taxlaw-2794	319	1	1978	DATE
taxlaw-2794	321	1	95-600	CARDINAL
taxlaw-2794	321	2	103	CARDINAL
taxlaw-2794	321	3	92	CARDINAL
taxlaw-2794	322	1	2761	CARDINAL
taxlaw-2794	322	2	2771	CARDINAL
taxlaw-2794	323	1	55	DATE
taxlaw-2794	324	1	half	CARDINAL
taxlaw-2794	324	2	25,000	MONEY
taxlaw-2794	324	3	32,000	MONEY
taxlaw-2794	325	1	1983	DATE
taxlaw-2794	327	1	98	CARDINAL
taxlaw-2794	327	2	121	CARDINAL
taxlaw-2794	327	3	97	CARDINAL
taxlaw-2794	328	1	65	CARDINAL
taxlaw-2794	328	2	80	CARDINAL
taxlaw-2794	330	1	56	CARDINAL
taxlaw-2794	330	2	1986	DATE
taxlaw-2794	332	1	99	CARDINAL
taxlaw-2794	332	2	100	CARDINAL
taxlaw-2794	333	1	2085	CARDINAL
taxlaw-2794	333	2	2097-98	CARDINAL
taxlaw-2794	334	1	1(g	CARDINAL
taxlaw-2794	335	1	57	CARDINAL
taxlaw-2794	336	1	1986	DATE
taxlaw-2794	337	1	1986	DATE
taxlaw-2794	339	1	99	CARDINAL
taxlaw-2794	339	2	100	CARDINAL
taxlaw-2794	340	1	2085	CARDINAL
taxlaw-2794	340	2	2320	CARDINAL
taxlaw-2794	341	1	55(d)(3	CARDINAL
taxlaw-2794	342	1	106	CARDINAL
taxlaw-2794	343	1	28 percent	PERCENT
taxlaw-2794	343	2	33 percent	PERCENT
taxlaw-2794	344	1	the 15 percent	PERCENT
taxlaw-2794	344	2	28 percent	PERCENT
taxlaw-2794	346	1	1986	DATE
taxlaw-2794	346	2	employmentbased	NORP
taxlaw-2794	346	3	the 1980s	DATE
taxlaw-2794	346	4	the following decade	DATE
taxlaw-2794	347	1	1990	DATE
taxlaw-2794	347	2	congress	ORG
taxlaw-2794	347	3	five percent	PERCENT
taxlaw-2794	347	4	1986	DATE
taxlaw-2794	347	5	act,59	WORK_OF_ART
taxlaw-2794	347	6	two	CARDINAL
taxlaw-2794	348	1	one	CARDINAL
taxlaw-2794	348	2	three percent	PERCENT
taxlaw-2794	348	3	100,000	MONEY
taxlaw-2794	348	4	2) 80 percent	PERCENT
taxlaw-2794	348	5	two	CARDINAL
taxlaw-2794	348	6	2,500	MONEY
taxlaw-2794	348	7	1993	DATE
taxlaw-2794	348	8	congress	ORG
taxlaw-2794	348	9	85 percent	PERCENT
taxlaw-2794	348	10	year	DATE
taxlaw-2794	348	11	1997	DATE
taxlaw-2794	348	12	congress	ORG
taxlaw-2794	348	13	roth	PERSON
taxlaw-2794	348	14	iras,66	PERSON
taxlaw-2794	348	15	58	DATE
taxlaw-2794	349	1	1986	DATE
taxlaw-2794	351	1	99	CARDINAL
taxlaw-2794	351	2	1101(a	ORDINAL
taxlaw-2794	351	3	100	CARDINAL
taxlaw-2794	352	1	2085	CARDINAL
taxlaw-2794	352	2	2411	CARDINAL
taxlaw-2794	354	1	59	CARDINAL
taxlaw-2794	354	2	1990	DATE
taxlaw-2794	356	1	101-508	CARDINAL
taxlaw-2794	356	2	104	CARDINAL
taxlaw-2794	357	1	1388-404	DATE
taxlaw-2794	358	1	60	CARDINAL
taxlaw-2794	359	1	1990	DATE
taxlaw-2794	361	1	101-508	CARDINAL
taxlaw-2794	361	2	11103(a	DATE
taxlaw-2794	361	3	104	CARDINAL
taxlaw-2794	362	1	1388-406	CARDINAL
taxlaw-2794	363	1	68	CARDINAL
taxlaw-2794	364	1	61	CARDINAL
taxlaw-2794	365	1	1990	DATE
taxlaw-2794	367	1	101-508	CARDINAL
taxlaw-2794	367	2	104	CARDINAL
taxlaw-2794	368	1	1388-407	DATE
taxlaw-2794	370	1	62	CARDINAL
taxlaw-2794	371	1	1993	DATE
taxlaw-2794	373	1	103	CARDINAL
taxlaw-2794	373	2	13215	DATE
taxlaw-2794	373	3	107	CARDINAL
taxlaw-2794	374	1	312	CARDINAL
taxlaw-2794	374	2	475-76	CARDINAL
taxlaw-2794	376	1	63	CARDINAL
taxlaw-2794	377	1	1997	DATE
taxlaw-2794	379	1	105	CARDINAL
taxlaw-2794	379	2	111	CARDINAL
taxlaw-2794	380	1	788	CARDINAL
taxlaw-2794	380	2	796	CARDINAL
taxlaw-2794	381	1	24	CARDINAL
taxlaw-2794	382	1	64	CARDINAL
taxlaw-2794	383	1	1997	DATE
taxlaw-2794	385	1	105	CARDINAL
taxlaw-2794	385	2	111	CARDINAL
taxlaw-2794	386	1	799-803	MONEY
taxlaw-2794	387	1	25a	CARDINAL
taxlaw-2794	388	1	65	CARDINAL
taxlaw-2794	389	1	1997	DATE
taxlaw-2794	391	1	105	CARDINAL
taxlaw-2794	391	2	111	CARDINAL
taxlaw-2794	392	1	788	CARDINAL
taxlaw-2794	392	2	806-08	MONEY
taxlaw-2794	393	1	221	CARDINAL
taxlaw-2794	394	1	66	CARDINAL
taxlaw-2794	395	1	1997	DATE
taxlaw-2794	397	1	105	CARDINAL
taxlaw-2794	397	2	111	CARDINAL
taxlaw-2794	398	1	788	CARDINAL
taxlaw-2794	398	2	825	CARDINAL
taxlaw-2794	398	3	107	CARDINAL
taxlaw-2794	399	1	1998	DATE
taxlaw-2794	400	1	”68	GPE
taxlaw-2794	401	1	eighteen	CARDINAL
taxlaw-2794	402	1	11.7 million	CARDINAL
taxlaw-2794	402	2	5.0 million	CARDINAL
taxlaw-2794	402	3	4.5 million	CARDINAL
taxlaw-2794	402	4	1.6 million	CARDINAL
taxlaw-2794	402	5	1.5 million	CARDINAL
taxlaw-2794	402	6	1.4 million	CARDINAL
taxlaw-2794	402	7	1.2 million	CARDINAL
taxlaw-2794	403	1	1997	DATE
taxlaw-2794	403	2	2001	DATE
taxlaw-2794	403	3	two	CARDINAL
taxlaw-2794	403	4	exemptions.71	PERSON
taxlaw-2794	403	5	st.	GPE
taxlaw-2794	403	6	augustine	GPE
taxlaw-2794	403	7	congress	ORG
taxlaw-2794	403	8	many years	DATE
taxlaw-2794	404	1	2006	DATE
taxlaw-2794	405	1	2006	DATE
taxlaw-2794	405	2	2007	DATE
taxlaw-2794	405	3	one-third	CARDINAL
taxlaw-2794	405	4	2008	DATE
taxlaw-2794	405	5	2009	DATE
taxlaw-2794	405	6	two-thirds	CARDINAL
taxlaw-2794	406	1	2010	DATE
taxlaw-2794	406	2	2010	DATE
taxlaw-2794	408	1	67	CARDINAL
taxlaw-2794	409	1	1997	DATE
taxlaw-2794	411	1	105	CARDINAL
taxlaw-2794	411	2	111	CARDINAL
taxlaw-2794	412	1	788	CARDINAL
taxlaw-2794	412	2	813	CARDINAL
taxlaw-2794	413	1	24	CARDINAL
taxlaw-2794	414	1	68	CARDINAL
taxlaw-2794	415	1	52	CARDINAL
taxlaw-2794	416	1	69	CARDINAL
taxlaw-2794	417	1	4-9	CARDINAL
taxlaw-2794	417	2	twenty-two	CARDINAL
taxlaw-2794	420	1	supra	PERSON
taxlaw-2794	420	2	52	CARDINAL
taxlaw-2794	421	1	70	CARDINAL
taxlaw-2794	423	1	52	CARDINAL
taxlaw-2794	423	2	4–7	CARDINAL
taxlaw-2794	423	3	1	CARDINAL
taxlaw-2794	424	1	71	CARDINAL
taxlaw-2794	425	1	2001	DATE
taxlaw-2794	427	1	107	CARDINAL
taxlaw-2794	427	2	102	CARDINAL
taxlaw-2794	427	3	115	CARDINAL
taxlaw-2794	428	1	38	CARDINAL
taxlaw-2794	428	2	44	DATE
taxlaw-2794	428	3	103	CARDINAL
taxlaw-2794	428	4	151	CARDINAL
taxlaw-2794	429	1	38	CARDINAL
taxlaw-2794	429	2	44	CARDINAL
taxlaw-2794	430	1	72	DATE
taxlaw-2794	430	2	st. augustine	PERSON
taxlaw-2794	430	3	173	CARDINAL
taxlaw-2794	430	4	garry wills trans.	PERSON
taxlaw-2794	430	5	2006	DATE
taxlaw-2794	431	1	108	CARDINAL
taxlaw-2794	432	1	2001	DATE
taxlaw-2794	432	2	the 1990s	DATE
taxlaw-2794	433	1	first	ORDINAL
taxlaw-2794	433	2	2008	DATE
taxlaw-2794	433	3	one	CARDINAL
taxlaw-2794	433	4	2008	DATE
taxlaw-2794	433	5	congress	ORG
taxlaw-2794	434	1	110,000	MONEY
taxlaw-2794	434	2	75,000	MONEY
taxlaw-2794	434	3	1998	DATE
taxlaw-2794	434	4	only 0.6 million	CARDINAL
taxlaw-2794	434	5	recent years	DATE
taxlaw-2794	434	6	today.78	ORG
taxlaw-2794	435	1	1998	DATE
taxlaw-2794	435	2	more recent years	DATE
taxlaw-2794	437	1	nta	ORG
taxlaw-2794	437	2	more than 60 million	CARDINAL
taxlaw-2794	437	3	year 2004	DATE
taxlaw-2794	437	4	one	CARDINAL
taxlaw-2794	437	5	more than 70 million	MONEY
taxlaw-2794	437	6	2006.80	CARDINAL
taxlaw-2794	437	7	73	CARDINAL
taxlaw-2794	438	1	2001	DATE
taxlaw-2794	440	1	107	CARDINAL
taxlaw-2794	440	2	901	CARDINAL
taxlaw-2794	440	3	115	CARDINAL
taxlaw-2794	441	1	38	CARDINAL
taxlaw-2794	441	2	150	CARDINAL
taxlaw-2794	442	1	74	CARDINAL
taxlaw-2794	443	1	2008	DATE
taxlaw-2794	445	1	110	CARDINAL
taxlaw-2794	445	2	2888-91	CARDINAL
taxlaw-2794	446	1	36	CARDINAL
taxlaw-2794	447	1	75	CARDINAL
taxlaw-2794	448	1	2008	DATE
taxlaw-2794	450	1	110	CARDINAL
taxlaw-2794	450	2	122	CARDINAL
taxlaw-2794	451	1	613	CARDINAL
taxlaw-2794	451	2	613-15	CARDINAL
taxlaw-2794	452	1	6428	DATE
taxlaw-2794	453	1	76	DATE
taxlaw-2794	454	1	24(b	CARDINAL
taxlaw-2794	454	2	2009	DATE
taxlaw-2794	455	1	77	CARDINAL
taxlaw-2794	457	1	52	CARDINAL
taxlaw-2794	457	2	6	CARDINAL
taxlaw-2794	458	1	1998	DATE
taxlaw-2794	458	2	75,000	MONEY
taxlaw-2794	458	3	approximately $98,000	MONEY
taxlaw-2794	458	4	110,000	MONEY
taxlaw-2794	458	5	approximately $144,000	MONEY
taxlaw-2794	459	1	bureau of labor statistics inflation calculator	ORG
taxlaw-2794	459	2	http://data.bls.gov/cgi-bin/cpicalc.pl	DATE
taxlaw-2794	459	3	feb. 14, 2010	DATE
taxlaw-2794	460	1	79	CARDINAL
taxlaw-2794	462	1	52	CARDINAL
taxlaw-2794	462	2	4–9	CARDINAL
taxlaw-2794	462	3	1	CARDINAL
taxlaw-2794	463	1	2006	DATE
taxlaw-2794	463	2	congress	ORG
taxlaw-2794	463	3	470	CARDINAL
taxlaw-2794	463	4	2006	DATE
taxlaw-2794	463	5	2008	DATE
taxlaw-2794	463	6	annual	DATE
taxlaw-2794	463	7	congress	ORG
taxlaw-2794	463	8	410	CARDINAL
taxlaw-2794	463	9	2008	DATE
taxlaw-2794	464	1	nta	ORG
taxlaw-2794	465	1	2010	DATE
taxlaw-2794	465	2	109	CARDINAL
taxlaw-2794	465	3	year 2006	DATE
taxlaw-2794	465	4	138.4 million,81	DATE
taxlaw-2794	465	5	nta	ORG
taxlaw-2794	466	1	more than one	CARDINAL
taxlaw-2794	468	1	1954	DATE
taxlaw-2794	468	2	1975	DATE
taxlaw-2794	468	3	1986	DATE
taxlaw-2794	468	4	only about one	CARDINAL
taxlaw-2794	468	5	eight	CARDINAL
taxlaw-2794	469	1	1997	DATE
taxlaw-2794	469	2	67 percent	PERCENT
taxlaw-2794	470	1	52	CARDINAL
taxlaw-2794	470	2	4–9	CARDINAL
taxlaw-2794	471	1	nta	ORG
taxlaw-2794	471	2	81	DATE
taxlaw-2794	473	1	2006	DATE
taxlaw-2794	473	2	1304	DATE
taxlaw-2794	473	3	07-2008	DATE
taxlaw-2794	473	4	2	CARDINAL
taxlaw-2794	473	5	82	CARDINAL
taxlaw-2794	474	1	2009	DATE
taxlaw-2794	475	1	2009	DATE
taxlaw-2794	475	2	$15,000 to $43,001	MONEY
taxlaw-2794	477	1	2009	DATE
taxlaw-2794	478	1	110,000	MONEY
taxlaw-2794	478	2	129,001	CARDINAL
taxlaw-2794	478	3	one	CARDINAL
taxlaw-2794	478	4	110,000	MONEY
taxlaw-2794	478	5	149,001	MONEY
taxlaw-2794	478	6	two	CARDINAL
taxlaw-2794	478	7	110,000	MONEY
taxlaw-2794	478	8	169,001	MONEY
taxlaw-2794	478	9	three	CARDINAL
taxlaw-2794	479	1	24(b	CARDINAL
taxlaw-2794	479	2	2009	DATE
taxlaw-2794	480	1	2009	DATE
taxlaw-2794	480	2	two	CARDINAL
taxlaw-2794	480	3	21,420	MONEY
taxlaw-2794	480	4	45,295	MONEY
taxlaw-2794	481	1	proc	PERSON
taxlaw-2794	482	1	2009-21	DATE
taxlaw-2794	482	2	4.06	CARDINAL
taxlaw-2794	482	3	2009	DATE
taxlaw-2794	482	4	147	CARDINAL
taxlaw-2794	483	1	2009	DATE
taxlaw-2794	483	2	160,000	MONEY
taxlaw-2794	483	3	180,000	MONEY
taxlaw-2794	484	1	2009	DATE
taxlaw-2794	485	1	2009	DATE
taxlaw-2794	485	2	166,800	MONEY
taxlaw-2794	486	1	proc	PERSON
taxlaw-2794	487	1	2008-66	DATE
taxlaw-2794	487	2	3.11, 2008-2	DATE
taxlaw-2794	489	1	2009	DATE
taxlaw-2794	489	2	250,000	MONEY
taxlaw-2794	489	3	372,700	MONEY
taxlaw-2794	490	1	proc	PERSON
taxlaw-2794	491	1	2008-66	DATE
taxlaw-2794	491	2	2008-2	DATE
taxlaw-2794	492	1	2009	DATE
taxlaw-2794	492	2	89,000	MONEY
taxlaw-2794	492	3	109,000	MONEY
taxlaw-2794	493	1	2008-102	DATE
taxlaw-2794	493	2	2008-2	DATE
taxlaw-2794	494	1	2009	DATE
taxlaw-2794	494	2	120,000	MONEY
taxlaw-2794	494	3	150,000	MONEY
taxlaw-2794	495	1	proc	PERSON
taxlaw-2794	496	1	2008-66	DATE
taxlaw-2794	496	2	3.23, 2008-2	DATE
taxlaw-2794	497	1	roth	PERSON
taxlaw-2794	497	2	2009	DATE
taxlaw-2794	497	3	$166,000 to $188,000	MONEY
taxlaw-2794	498	1	2008-102	DATE
taxlaw-2794	498	2	2008-2	DATE
taxlaw-2794	499	1	83	DATE
taxlaw-2794	499	2	toder	ORG
taxlaw-2794	499	3	supra	PERSON
taxlaw-2794	499	4	4	CARDINAL
taxlaw-2794	499	5	759	CARDINAL
taxlaw-2794	500	1	110	CARDINAL
taxlaw-2794	501	1	computers.84	GPE
taxlaw-2794	502	1	congress	ORG
taxlaw-2794	503	1	2001	DATE
taxlaw-2794	503	2	the single year	DATE
taxlaw-2794	503	3	201085	CARDINAL
taxlaw-2794	504	1	congress	ORG
taxlaw-2794	511	1	two	CARDINAL
taxlaw-2794	513	1	1	CARDINAL
taxlaw-2794	513	2	25 percent	PERCENT
taxlaw-2794	513	3	an additional $1,000	MONEY
taxlaw-2794	513	4	750	MONEY
taxlaw-2794	513	5	30 percent	PERCENT
taxlaw-2794	513	6	the additional $1,000 to $700	MONEY
taxlaw-2794	514	1	84	CARDINAL
taxlaw-2794	515	1	supra	PERSON
taxlaw-2794	515	2	8	CARDINAL
taxlaw-2794	515	3	131	CARDINAL
taxlaw-2794	516	1	supra	PERSON
taxlaw-2794	517	1	86	CARDINAL
taxlaw-2794	519	1	52	CARDINAL
taxlaw-2794	519	2	99	CARDINAL
taxlaw-2794	519	3	richard schmalbeck & lawrence zelenak	PERSON
taxlaw-2794	519	4	39	CARDINAL
taxlaw-2794	519	5	2d	DATE
taxlaw-2794	519	6	2007	DATE
taxlaw-2794	519	7	robert j. peroni	PERSON
taxlaw-2794	519	8	91	CARDINAL
taxlaw-2794	519	9	1415	DATE
taxlaw-2794	519	10	1431	CARDINAL
taxlaw-2794	519	11	2001	DATE
taxlaw-2794	520	1	2010	DATE
taxlaw-2794	520	2	111	CARDINAL
taxlaw-2794	528	1	first	ORDINAL
taxlaw-2794	528	2	two	CARDINAL
taxlaw-2794	529	1	one	CARDINAL
taxlaw-2794	530	1	second	ORDINAL
taxlaw-2794	531	1	only two	CARDINAL
taxlaw-2794	531	2	first	ORDINAL
taxlaw-2794	532	1	two	CARDINAL
taxlaw-2794	533	1	first	ORDINAL
taxlaw-2794	534	1	deductions87	ORG
taxlaw-2794	534	2	87	CARDINAL
taxlaw-2794	536	1	112	CARDINAL
taxlaw-2794	536	2	columbia	ORG
taxlaw-2794	539	1	any given year	DATE
taxlaw-2794	539	2	first	ORDINAL
taxlaw-2794	540	1	second	ORDINAL
taxlaw-2794	540	2	congress	ORG
taxlaw-2794	541	1	decades	DATE
taxlaw-2794	542	1	first	ORDINAL
taxlaw-2794	544	1	2001	DATE
taxlaw-2794	544	2	congress	ORG
taxlaw-2794	545	1	2001	DATE
taxlaw-2794	545	2	congress	ORG
taxlaw-2794	550	1	two	CARDINAL
taxlaw-2794	551	1	congress	ORG
taxlaw-2794	551	2	1975	DATE
taxlaw-2794	551	3	93	CARDINAL
taxlaw-2794	551	4	673	CARDINAL
taxlaw-2794	551	5	2001	DATE
taxlaw-2794	552	1	88	CARDINAL
taxlaw-2794	553	1	at least one	CARDINAL
taxlaw-2794	554	1	89	CARDINAL
taxlaw-2794	555	1	52–78	CARDINAL
taxlaw-2794	556	1	90	CARDINAL
taxlaw-2794	557	1	supra	PERSON
taxlaw-2794	558	1	91	CARDINAL
taxlaw-2794	560	1	107th	ORDINAL
taxlaw-2794	561	1	13	CARDINAL
taxlaw-2794	561	2	2003	DATE
taxlaw-2794	562	1	2010	DATE
taxlaw-2794	562	2	113	CARDINAL
taxlaw-2794	563	1	first	ORDINAL
taxlaw-2794	564	1	two	CARDINAL
taxlaw-2794	564	2	two	CARDINAL
taxlaw-2794	565	1	robert j. peroni	PERSON
taxlaw-2794	566	1	two	CARDINAL
taxlaw-2794	568	1	two	CARDINAL
taxlaw-2794	569	1	two	CARDINAL
taxlaw-2794	570	1	two	CARDINAL
taxlaw-2794	571	1	congress	ORG
taxlaw-2794	572	1	1	CARDINAL
taxlaw-2794	573	1	congress	ORG
taxlaw-2794	574	1	congress	ORG
taxlaw-2794	575	1	congress	ORG
taxlaw-2794	576	1	congress	ORG
taxlaw-2794	576	2	92	CARDINAL
taxlaw-2794	578	1	s.	PERSON
taxlaw-2794	580	1	94	CARDINAL
taxlaw-2794	580	2	33	DATE
taxlaw-2794	580	3	1975	DATE
taxlaw-2794	580	4	1975-1	DATE
taxlaw-2794	580	5	590	CARDINAL
taxlaw-2794	580	6	595	CARDINAL
taxlaw-2794	581	1	94-19	CARDINAL
taxlaw-2794	581	2	10	CARDINAL
taxlaw-2794	581	3	1975-1	DATE
taxlaw-2794	581	4	569	CARDINAL
taxlaw-2794	581	5	573–74	DATE
taxlaw-2794	582	1	93	CARDINAL
taxlaw-2794	583	1	peroni	ORG
taxlaw-2794	583	2	supra	PERSON
taxlaw-2794	583	3	86	CARDINAL
taxlaw-2794	583	4	1433	CARDINAL
taxlaw-2794	584	1	94	CARDINAL
taxlaw-2794	585	1	1434	DATE
taxlaw-2794	586	1	95	CARDINAL
taxlaw-2794	587	1	23	CARDINAL
taxlaw-2794	587	2	2009	DATE
taxlaw-2794	590	1	23(b)(2	CARDINAL
taxlaw-2794	590	2	2009	DATE
taxlaw-2794	591	1	114	CARDINAL
taxlaw-2794	591	2	columbia	ORG
taxlaw-2794	599	1	two	CARDINAL
taxlaw-2794	600	1	first	ORDINAL
taxlaw-2794	600	2	congress	ORG
taxlaw-2794	601	1	96	CARDINAL
taxlaw-2794	603	1	1	CARDINAL
taxlaw-2794	604	1	97	CARDINAL
taxlaw-2794	605	1	daniel shaviro	PERSON
taxlaw-2794	609	1	daniel shaviro	PERSON
taxlaw-2794	609	2	64	CARDINAL
taxlaw-2794	610	1	l. rev	PERSON
taxlaw-2794	611	1	405	CARDINAL
taxlaw-2794	611	2	408–09	DATE
taxlaw-2794	611	3	1997	DATE
taxlaw-2794	612	1	2010	DATE
taxlaw-2794	612	2	115	CARDINAL
taxlaw-2794	613	1	second	ORDINAL
taxlaw-2794	614	1	congress	ORG
taxlaw-2794	616	1	two	CARDINAL
taxlaw-2794	617	1	type-two	CARDINAL
taxlaw-2794	618	1	two	CARDINAL
taxlaw-2794	619	1	98	CARDINAL
taxlaw-2794	621	1	lawrence zelenak & kemper moreland	ORG
taxlaw-2794	621	2	53	CARDINAL
taxlaw-2794	621	3	51	CARDINAL
taxlaw-2794	621	4	52–53	CARDINAL
taxlaw-2794	621	5	1999	DATE
taxlaw-2794	622	1	99	CARDINAL
taxlaw-2794	623	1	louis kaplow	PERSON
taxlaw-2794	623	2	15758	DATE
taxlaw-2794	623	3	princeton university press	ORG
taxlaw-2794	623	4	2008	DATE
taxlaw-2794	623	5	tuomala	GPE
taxlaw-2794	623	6	supra	PERSON
taxlaw-2794	623	7	17	CARDINAL
taxlaw-2794	623	8	95–99	CARDINAL
taxlaw-2794	623	9	daniel n. shaviro	PERSON
taxlaw-2794	623	10	59	CARDINAL
taxlaw-2794	623	11	smu	ORG
taxlaw-2794	623	12	l. rev	PERSON
taxlaw-2794	623	13	835	CARDINAL
taxlaw-2794	623	14	850	CARDINAL
taxlaw-2794	623	15	2006	DATE
taxlaw-2794	625	1	zelenak & moreland	ORG
taxlaw-2794	625	2	98	CARDINAL
taxlaw-2794	625	3	54–55	CARDINAL
taxlaw-2794	626	1	116	CARDINAL
taxlaw-2794	628	1	congress	ORG
taxlaw-2794	629	1	two	CARDINAL
taxlaw-2794	630	1	congress	ORG
taxlaw-2794	630	2	two	CARDINAL
taxlaw-2794	633	1	congress	ORG
taxlaw-2794	634	1	congress	ORG
taxlaw-2794	634	2	more than a decade ago	DATE
taxlaw-2794	636	1	1998	DATE
taxlaw-2794	636	2	irs	ORG
taxlaw-2794	636	3	congress	ORG
taxlaw-2794	636	4	annually	DATE
taxlaw-2794	636	5	section 4022(b	LAW
taxlaw-2794	636	6	1998	DATE
taxlaw-2794	636	7	congress	ORG
taxlaw-2794	636	8	the house ways and means committee	ORG
taxlaw-2794	636	9	the senate finance committee	ORG
taxlaw-2794	638	1	the years	DATE
taxlaw-2794	638	2	1998	DATE
taxlaw-2794	639	1	irs	ORG
taxlaw-2794	639	2	100	CARDINAL
taxlaw-2794	640	1	1998	DATE
taxlaw-2794	642	1	105206	DATE
taxlaw-2794	643	1	112	CARDINAL
taxlaw-2794	644	1	685	CARDINAL
taxlaw-2794	644	2	785	CARDINAL
taxlaw-2794	645	1	101	CARDINAL
taxlaw-2794	646	1	785–86	DATE
taxlaw-2794	647	1	102	CARDINAL
taxlaw-2794	649	1	2008	DATE
taxlaw-2794	651	1	fiscal years	DATE
taxlaw-2794	652	1	2010	DATE
taxlaw-2794	653	1	2010	DATE
taxlaw-2794	653	2	117	CARDINAL
taxlaw-2794	653	3	first	ORDINAL
taxlaw-2794	653	4	2000	DATE
taxlaw-2794	653	5	one	CARDINAL
taxlaw-2794	653	6	three	CARDINAL
taxlaw-2794	653	7	a year later	DATE
taxlaw-2794	653	8	congress	ORG
taxlaw-2794	654	1	2001	DATE
taxlaw-2794	655	1	congress	ORG
taxlaw-2794	655	2	2010	DATE
taxlaw-2794	655	3	18 million	CARDINAL
taxlaw-2794	657	1	2001	DATE
taxlaw-2794	658	1	congress	ORG
taxlaw-2794	659	1	congress	ORG
taxlaw-2794	659	2	only three years earlier	DATE
taxlaw-2794	661	1	1997	DATE
taxlaw-2794	661	2	1998	DATE
taxlaw-2794	661	3	later years	DATE
taxlaw-2794	663	1	4022	DATE
taxlaw-2794	665	1	congress	ORG
taxlaw-2794	665	2	recent years	DATE
taxlaw-2794	665	3	2007),107	CARDINAL
taxlaw-2794	665	4	1998	DATE
taxlaw-2794	665	5	congress	ORG
taxlaw-2794	666	1	congress	ORG
taxlaw-2794	666	2	1998	DATE
taxlaw-2794	667	1	irs	ORG
taxlaw-2794	667	2	first	ORDINAL
taxlaw-2794	667	3	2000	DATE
taxlaw-2794	667	4	103	CARDINAL
taxlaw-2794	668	1	annual	DATE
taxlaw-2794	668	2	128	CARDINAL
taxlaw-2794	668	3	today	DATE
taxlaw-2794	668	4	2000	DATE
taxlaw-2794	670	1	104	ORG
taxlaw-2794	671	1	2001	DATE
taxlaw-2794	671	2	supra	PERSON
taxlaw-2794	672	1	105	CARDINAL
taxlaw-2794	674	1	107-84	CARDINAL
taxlaw-2794	674	2	329	CARDINAL
taxlaw-2794	674	3	2001	DATE
taxlaw-2794	675	1	106	CARDINAL
taxlaw-2794	676	1	supra	PERSON
taxlaw-2794	677	1	107	CARDINAL
taxlaw-2794	678	1	supra	PERSON
taxlaw-2794	679	1	108	CARDINAL
taxlaw-2794	680	1	§§	ORG
taxlaw-2794	680	2	the single year of 2010	DATE
taxlaw-2794	681	1	118	CARDINAL
taxlaw-2794	681	2	columbia	ORG
taxlaw-2794	682	1	congress	ORG
taxlaw-2794	683	1	first	ORDINAL
taxlaw-2794	684	1	congress	ORG
taxlaw-2794	687	1	congress	ORG
taxlaw-2794	689	1	congress	ORG
taxlaw-2794	691	1	109	CARDINAL
taxlaw-2794	692	1	irs	ORG
taxlaw-2794	692	2	nta	ORG
taxlaw-2794	692	3	annual	DATE
taxlaw-2794	692	4	congress	ORG
taxlaw-2794	693	1	2008	DATE
taxlaw-2794	693	2	annual	DATE
taxlaw-2794	693	3	80	CARDINAL
taxlaw-2794	694	1	annual	DATE
taxlaw-2794	695	1	nta	ORG
taxlaw-2794	695	2	one	CARDINAL
taxlaw-2794	695	3	nta	ORG
taxlaw-2794	695	4	nta	ORG
taxlaw-2794	697	1	2009	DATE
taxlaw-2794	697	2	nta	ORG
taxlaw-2794	697	3	annually	DATE
taxlaw-2794	697	4	congress	ORG
taxlaw-2794	697	5	annual	DATE
taxlaw-2794	698	1	110	CARDINAL
taxlaw-2794	701	1	110-606	CARDINAL
taxlaw-2794	701	2	72	DATE
taxlaw-2794	702	1	first	ORDINAL
taxlaw-2794	703	1	2010	DATE
taxlaw-2794	703	2	119	CARDINAL
taxlaw-2794	706	1	congress	ORG
taxlaw-2794	709	1	congress	ORG