id	sid	eid	entity	type
taxlaw-2798	1	1	microsoft	ORG
taxlaw-2798	1	2	7	CARDINAL
taxlaw-2798	1	3	262	CARDINAL
taxlaw-2798	2	1	moshe shekel	PERSON
taxlaw-2798	2	2	london & �ew york	ORG
taxlaw-2798	2	3	routledge-cavendish	PERSON
taxlaw-2798	2	4	2009	DATE
taxlaw-2798	5	1	130	MONEY
taxlaw-2798	5	2	erik m. jensen* american	PERSON
taxlaw-2798	5	3	two	CARDINAL
taxlaw-2798	7	1	losses1	GPE
taxlaw-2798	7	2	one	CARDINAL
taxlaw-2798	10	1	david l. brennan	PERSON
taxlaw-2798	10	2	western reserve university	ORG
taxlaw-2798	11	1	1	CARDINAL
taxlaw-2798	13	1	2.	CARDINAL
taxlaw-2798	13	2	first	ORDINAL
taxlaw-2798	14	1	3	CARDINAL
taxlaw-2798	14	2	oid	ORG
taxlaw-2798	16	1	1271	CARDINAL
taxlaw-2798	16	2	1275	CARDINAL
taxlaw-2798	16	3	163(e	CARDINAL
taxlaw-2798	16	4	2010	DATE
taxlaw-2798	18	1	2010	DATE
taxlaw-2798	18	2	timi	PERSON
taxlaw-2798	18	3	263	CARDINAL
taxlaw-2798	19	1	moshe	PERSON
taxlaw-2798	20	1	israeli	NORP
taxlaw-2798	20	2	tel aviv university	ORG
taxlaw-2798	21	1	american	NORP
taxlaw-2798	21	2	three	CARDINAL
taxlaw-2798	21	3	the united states	GPE
taxlaw-2798	21	4	the united kingdom	GPE
taxlaw-2798	21	5	israel	GPE
taxlaw-2798	22	1	american	NORP
taxlaw-2798	22	2	american	NORP
taxlaw-2798	24	1	israel	GPE
taxlaw-2798	24	2	u.k.	GPE
taxlaw-2798	26	1	american	NORP
taxlaw-2798	29	1	u.k.	GPE
taxlaw-2798	30	1	american	NORP
taxlaw-2798	31	1	one	CARDINAL
taxlaw-2798	32	1	second	ORDINAL
taxlaw-2798	32	2	american	NORP
taxlaw-2798	33	1	norm5	PERSON
taxlaw-2798	33	2	american	NORP
taxlaw-2798	34	1	american	NORP
taxlaw-2798	35	1	american	NORP
taxlaw-2798	36	1	4.	CARDINAL
taxlaw-2798	37	1	5	CARDINAL
taxlaw-2798	38	1	american	NORP
taxlaw-2798	39	1	american	NORP
taxlaw-2798	40	1	264	CARDINAL
taxlaw-2798	40	2	columbia	ORG
taxlaw-2798	42	1	1:262	CARDINAL
taxlaw-2798	42	2	american	NORP
taxlaw-2798	42	3	noted7	PERSON
taxlaw-2798	42	4	u.s.	GPE
taxlaw-2798	42	5	the united states	GPE
taxlaw-2798	43	1	american	NORP
taxlaw-2798	44	1	congress	ORG
taxlaw-2798	45	1	congress	ORG
taxlaw-2798	45	2	u.k.	GPE
taxlaw-2798	46	1	congress	ORG
taxlaw-2798	46	2	israel	GPE
taxlaw-2798	48	1	u.k.	GPE
taxlaw-2798	48	2	u.s.	GPE
taxlaw-2798	48	3	american	NORP
taxlaw-2798	49	1	british	NORP
taxlaw-2798	49	2	john tiley	PERSON
taxlaw-2798	49	3	u.s.	GPE
taxlaw-2798	49	4	6	CARDINAL
taxlaw-2798	50	1	erik m. jensen	PERSON
taxlaw-2798	50	2	140	CARDINAL
taxlaw-2798	50	3	l. rev	PERSON
taxlaw-2798	50	4	367	CARDINAL
taxlaw-2798	50	5	1991	DATE
taxlaw-2798	50	6	john grisham	PERSON
taxlaw-2798	50	7	54	CARDINAL
taxlaw-2798	50	8	1557	CARDINAL
taxlaw-2798	50	9	1992	DATE
taxlaw-2798	52	1	robert w. gordon	PERSON
taxlaw-2798	52	2	68	CARDINAL
taxlaw-2798	52	3	l. rev	PERSON
taxlaw-2798	52	4	1	CARDINAL
taxlaw-2798	52	5	48	DATE
taxlaw-2798	52	6	58–59	CARDINAL
taxlaw-2798	52	7	1988	DATE
taxlaw-2798	52	8	robert w. gordon	PERSON
taxlaw-2798	52	9	49	CARDINAL
taxlaw-2798	52	10	md	GPE
taxlaw-2798	53	1	l. rev	PERSON
taxlaw-2798	53	2	258	CARDINAL
taxlaw-2798	53	3	274	CARDINAL
taxlaw-2798	53	4	1990	DATE
taxlaw-2798	55	1	david m. schizer	PERSON
taxlaw-2798	55	2	59	CARDINAL
taxlaw-2798	55	3	331	CARDINAL
taxlaw-2798	55	4	369–70	DATE
taxlaw-2798	55	5	2006	DATE
taxlaw-2798	56	1	8	CARDINAL
taxlaw-2798	57	1	u.s.	GPE
taxlaw-2798	59	1	boris i. bittker & lawrence lokken	ORG
taxlaw-2798	59	2	¶ 4.3.3	ORG
taxlaw-2798	59	3	3d	CARDINAL
taxlaw-2798	59	4	1999	DATE
taxlaw-2798	60	1	9	CARDINAL
taxlaw-2798	60	2	john tiley	PERSON
taxlaw-2798	60	3	us	GPE
taxlaw-2798	60	4	1987	DATE
taxlaw-2798	61	1	180	CARDINAL
taxlaw-2798	61	2	john tiley	PERSON
taxlaw-2798	61	3	1988	DATE
taxlaw-2798	62	1	63	CARDINAL
taxlaw-2798	62	2	john tiley	PERSON
taxlaw-2798	62	3	2010	DATE
taxlaw-2798	62	4	timi	PERSON
taxlaw-2798	63	1	1988	DATE
taxlaw-2798	64	1	108	CARDINAL
taxlaw-2798	65	1	10	CARDINAL
taxlaw-2798	66	1	one	CARDINAL
taxlaw-2798	68	1	one	CARDINAL
taxlaw-2798	68	2	u.s.	GPE
taxlaw-2798	68	3	congress	ORG
taxlaw-2798	69	1	congress	ORG
taxlaw-2798	70	1	the last decade or so	DATE
taxlaw-2798	70	2	congress	ORG
taxlaw-2798	70	3	one	CARDINAL
taxlaw-2798	71	1	2010	DATE
taxlaw-2798	73	1	111	CARDINAL
taxlaw-2798	73	2	124	CARDINAL
taxlaw-2798	74	1	152	CARDINAL
taxlaw-2798	76	1	2010	DATE
taxlaw-2798	78	1	erik m. jensen	PERSON
taxlaw-2798	78	2	us	GPE
taxlaw-2798	78	3	john tiley	PERSON
taxlaw-2798	78	4	99	CARDINAL
taxlaw-2798	78	5	114	CARDINAL
taxlaw-2798	78	6	john avery jones et al	PERSON
taxlaw-2798	79	1	2008	DATE
taxlaw-2798	80	1	congress	ORG
taxlaw-2798	81	1	2010	DATE
taxlaw-2798	83	1	7701(o)(1	CARDINAL
taxlaw-2798	83	2	2010	DATE
taxlaw-2798	84	1	11	CARDINAL
taxlaw-2798	85	1	thor power tool co.	ORG
taxlaw-2798	86	1	comm’r	CARDINAL
taxlaw-2798	86	2	439	CARDINAL
taxlaw-2798	86	3	522	CARDINAL
taxlaw-2798	86	4	1979	DATE
taxlaw-2798	87	1	12	CARDINAL
taxlaw-2798	88	1	266	CARDINAL
taxlaw-2798	88	2	columbia	ORG
taxlaw-2798	89	1	1:262	CARDINAL
taxlaw-2798	90	1	usgaap	GPE
taxlaw-2798	90	2	ias (international accounting standard	ORG
taxlaw-2798	91	1	the united states	GPE
taxlaw-2798	91	2	u.s.	GPE
taxlaw-2798	91	3	u.s.	GPE
taxlaw-2798	94	1	april 1, 2010	DATE
taxlaw-2798	94	2	april 1	DATE
taxlaw-2798	96	1	april 1, 2010	DATE
taxlaw-2798	96	2	april 1, 2010	DATE
taxlaw-2798	96	3	1000	MONEY
taxlaw-2798	96	4	a year	DATE
taxlaw-2798	96	5	less than $1000	MONEY
taxlaw-2798	97	1	two	CARDINAL
taxlaw-2798	98	1	2010	DATE
taxlaw-2798	99	1	2011	DATE
taxlaw-2798	102	1	2011	DATE
taxlaw-2798	102	2	13	CARDINAL
taxlaw-2798	104	1	erik m. jensen	PERSON
taxlaw-2798	104	2	37	CARDINAL
taxlaw-2798	104	3	fla	GPE
taxlaw-2798	105	1	l. rev	PERSON
taxlaw-2798	105	2	443	CARDINAL
taxlaw-2798	105	3	1985	DATE
taxlaw-2798	105	4	erik m. jensen	PERSON
taxlaw-2798	105	5	the supreme court	ORG
taxlaw-2798	105	6	22	CARDINAL
taxlaw-2798	105	7	ga	ORG
taxlaw-2798	105	8	l. rev	PERSON
taxlaw-2798	106	1	229	CARDINAL
taxlaw-2798	106	2	1988	DATE
taxlaw-2798	107	1	14	CARDINAL
taxlaw-2798	107	2	1	CARDINAL
taxlaw-2798	107	3	2010	DATE
taxlaw-2798	107	4	timi	PERSON
taxlaw-2798	107	5	267	CARDINAL
taxlaw-2798	107	6	2010	DATE
taxlaw-2798	108	1	two	CARDINAL
taxlaw-2798	114	1	the united states	GPE
taxlaw-2798	114	2	1000	MONEY
taxlaw-2798	114	3	twenty years	DATE
taxlaw-2798	114	4	1000	MONEY
taxlaw-2798	115	1	alan gunn	PERSON
taxlaw-2798	115	2	at least one	CARDINAL
taxlaw-2798	116	1	today	DATE
taxlaw-2798	116	2	years	DATE
taxlaw-2798	119	1	u.s.	GPE
taxlaw-2798	119	2	15	CARDINAL
taxlaw-2798	120	1	ohio river collieries co.	ORG
taxlaw-2798	121	1	comm’r	CARDINAL
taxlaw-2798	121	2	77	CARDINAL
taxlaw-2798	121	3	1369	CARDINAL
taxlaw-2798	121	4	1981	DATE
taxlaw-2798	122	1	16	CARDINAL
taxlaw-2798	123	1	alan gunn	PERSON
taxlaw-2798	123	2	4 va	GPE
taxlaw-2798	123	3	1	CARDINAL
taxlaw-2798	123	4	26	CARDINAL
taxlaw-2798	123	5	1984	DATE
taxlaw-2798	124	1	17	CARDINAL
taxlaw-2798	127	1	2010	DATE
taxlaw-2798	129	1	gunn	PERSON
taxlaw-2798	131	1	2010	DATE
taxlaw-2798	132	1	18	CARDINAL
taxlaw-2798	134	1	michigan	GPE
taxlaw-2798	134	2	comm’r	CARDINAL
taxlaw-2798	134	3	353	CARDINAL
taxlaw-2798	134	4	180	CARDINAL
taxlaw-2798	134	5	1957	DATE
taxlaw-2798	137	1	268	CARDINAL
taxlaw-2798	137	2	columbia	ORG
taxlaw-2798	138	1	1:262	CARDINAL
taxlaw-2798	141	1	three	CARDINAL
taxlaw-2798	142	1	greek	NORP
taxlaw-2798	149	1	one	CARDINAL
taxlaw-2798	150	1	one	CARDINAL
taxlaw-2798	151	1	the united states	GPE
taxlaw-2798	151	2	367	CARDINAL
taxlaw-2798	151	3	687	CARDINAL
taxlaw-2798	151	4	1961	DATE
taxlaw-2798	151	5	372	CARDINAL
taxlaw-2798	151	6	128	CARDINAL
taxlaw-2798	151	7	1963	DATE
taxlaw-2798	151	8	proc	PERSON
taxlaw-2798	152	1	2004-34	DATE
taxlaw-2798	152	2	991	CARDINAL
taxlaw-2798	153	1	indianapolis power & light co.	ORG
taxlaw-2798	153	2	493	CARDINAL
taxlaw-2798	153	3	203	CARDINAL
taxlaw-2798	153	4	1990	DATE
taxlaw-2798	154	1	19	CARDINAL
taxlaw-2798	156	1	20	CARDINAL
taxlaw-2798	156	2	yogi berra	PERSON
taxlaw-2798	157	1	97	CARDINAL
taxlaw-2798	157	2	1998	DATE
taxlaw-2798	157	3	berra	PERSON
taxlaw-2798	157	4	bobby brown	PERSON
taxlaw-2798	157	5	bobby brown	PERSON
taxlaw-2798	158	1	21	CARDINAL
taxlaw-2798	159	1	196–97	DATE
taxlaw-2798	160	1	22	CARDINAL
taxlaw-2798	161	1	196	CARDINAL
taxlaw-2798	163	1	2010	DATE
taxlaw-2798	163	2	timi	PERSON
taxlaw-2798	163	3	269	CARDINAL
taxlaw-2798	163	4	american	NORP
taxlaw-2798	165	1	american	NORP
taxlaw-2798	166	1	u.k.	GPE
taxlaw-2798	166	2	israeli	NORP
taxlaw-2798	173	1	first	ORDINAL
taxlaw-2798	174	1	either.24	GPE
taxlaw-2798	181	1	230	CARDINAL
taxlaw-2798	181	2	the internal revenue service,25	ORG
taxlaw-2798	182	1	linda beale	PERSON
taxlaw-2798	182	2	230	CARDINAL
taxlaw-2798	183	1	23	CARDINAL
taxlaw-2798	184	1	63–65	CARDINAL
taxlaw-2798	185	1	24	CARDINAL
taxlaw-2798	188	1	michael graetz	PERSON
taxlaw-2798	188	2	michael	PERSON
taxlaw-2798	188	3	two	CARDINAL
taxlaw-2798	189	1	graetz	PERSON
taxlaw-2798	190	1	25	CARDINAL
taxlaw-2798	190	2	31	CARDINAL
taxlaw-2798	191	1	10	CARDINAL
taxlaw-2798	192	1	irs	ORG
taxlaw-2798	193	1	26	CARDINAL
taxlaw-2798	194	1	linda m. beale	PERSON
taxlaw-2798	194	2	25	CARDINAL
taxlaw-2798	195	1	583	CARDINAL
taxlaw-2798	195	2	619	CARDINAL
taxlaw-2798	195	3	2006	DATE
taxlaw-2798	196	1	270	CARDINAL
taxlaw-2798	196	2	columbia	ORG
taxlaw-2798	197	1	1:262	CARDINAL
taxlaw-2798	202	1	first	ORDINAL
taxlaw-2798	203	1	27	CARDINAL
taxlaw-2798	205	1	28	CARDINAL
taxlaw-2798	206	1	tanina rostain	PERSON
taxlaw-2798	206	2	23	CARDINAL
taxlaw-2798	206	3	yale j.	PERSON
taxlaw-2798	206	4	reg	CARDINAL
taxlaw-2798	207	1	77	DATE
taxlaw-2798	207	2	120	CARDINAL
taxlaw-2798	207	3	2006	DATE
taxlaw-2798	208	1	peter canellos	PERSON
taxlaw-2798	210	1	peter c. canellos	PERSON
taxlaw-2798	210	2	54	CARDINAL
taxlaw-2798	210	3	smu	ORG
taxlaw-2798	210	4	l. rev	PERSON
taxlaw-2798	210	5	47	CARDINAL
taxlaw-2798	210	6	56	DATE
taxlaw-2798	210	7	2001	DATE
taxlaw-2798	210	8	7	CARDINAL
taxlaw-2798	211	1	29	CARDINAL