id	sid	eid	entity	type
taxlaw-2799	1	1	microsoft	ORG
taxlaw-2799	1	2	1-5-11	CARDINAL
taxlaw-2799	1	3	w. ijenhuis∗ i. overview of products	ORG
taxlaw-2799	1	4	6	CARDINAL
taxlaw-2799	2	1	6 1	CARDINAL
taxlaw-2799	2	2	6 2	CARDINAL
taxlaw-2799	3	1	8 3	CARDINAL
taxlaw-2799	3	2	9 4	CARDINAL
taxlaw-2799	4	1	12	CARDINAL
taxlaw-2799	4	2	12 1	DATE
taxlaw-2799	4	3	12 2	CARDINAL
taxlaw-2799	5	1	15 3	CARDINAL
taxlaw-2799	7	1	16	CARDINAL
taxlaw-2799	7	2	section 1256	LAW
taxlaw-2799	7	3	19	CARDINAL
taxlaw-2799	7	4	d.	NORP
taxlaw-2799	7	5	21 1	DATE
taxlaw-2799	7	6	21 2	CARDINAL
taxlaw-2799	7	7	23 ii	CARDINAL
taxlaw-2799	8	1	23	CARDINAL
taxlaw-2799	8	2	24 1	DATE
taxlaw-2799	9	1	25 ∗	QUANTITY
taxlaw-2799	9	2	erika w. nijenhuis	PERSON
taxlaw-2799	9	3	new york	GPE
taxlaw-2799	9	4	cleary gottlieb steen & hamilton llp	ORG
taxlaw-2799	10	1	1256	CARDINAL
taxlaw-2799	10	2	127	CARDINAL
taxlaw-2799	10	3	1235	CARDINAL
taxlaw-2799	10	4	june 14, 2010	DATE
taxlaw-2799	10	5	april 5, 2010	DATE
taxlaw-2799	10	6	623	CARDINAL
taxlaw-2799	10	7	2010	DATE
taxlaw-2799	11	1	erika w. nijenhuis	PERSON
taxlaw-2799	13	1	donald bendernagel	PERSON
taxlaw-2799	13	2	adrienne browning	PERSON
taxlaw-2799	13	3	michael farber	PERSON
taxlaw-2799	13	4	silas j. findley	PERSON
taxlaw-2799	13	5	laura klimpel	PERSON
taxlaw-2799	13	6	andrea s. kramer	PERSON
taxlaw-2799	13	7	jeffrey maddrey	PERSON
taxlaw-2799	13	8	william paul	PERSON
taxlaw-2799	13	9	larry salva	PERSON
taxlaw-2799	13	10	david h. shapiro	PERSON
taxlaw-2799	13	11	diane g. simons	PERSON
taxlaw-2799	13	12	jonathan silver	PERSON
taxlaw-2799	13	13	michael yaghmour	PERSON
taxlaw-2799	14	1	one	CARDINAL
taxlaw-2799	14	2	u.s.	GPE
taxlaw-2799	16	1	december 2010	DATE
taxlaw-2799	18	1	2	CARDINAL
taxlaw-2799	19	1	2:1	CARDINAL
taxlaw-2799	21	1	27 3	DATE
taxlaw-2799	21	2	31	CARDINAL
taxlaw-2799	21	3	dodd-frank’s	ORG
taxlaw-2799	21	4	33 1	DATE
taxlaw-2799	21	5	33 2	DATE
taxlaw-2799	21	6	35 3	DATE
taxlaw-2799	21	7	36	CARDINAL
taxlaw-2799	23	1	37 1	DATE
taxlaw-2799	23	2	37 2	CARDINAL
taxlaw-2799	24	1	38 3	CARDINAL
taxlaw-2799	24	2	45 iii	QUANTITY
taxlaw-2799	25	1	dodd	PERSON
taxlaw-2799	25	2	section 1256	LAW
taxlaw-2799	25	3	46	CARDINAL
taxlaw-2799	25	4	section 1256	LAW
taxlaw-2799	27	1	51 1	CARDINAL
taxlaw-2799	27	2	51 2	CARDINAL
taxlaw-2799	27	3	55 3	CARDINAL
taxlaw-2799	27	4	section 1256	LAW
taxlaw-2799	28	1	58 b.	PERSON
taxlaw-2799	28	2	section 1256	LAW
taxlaw-2799	30	1	59 1	CARDINAL
taxlaw-2799	31	1	60 2	CARDINAL
taxlaw-2799	32	1	1983	DATE
taxlaw-2799	32	2	66 3	CARDINAL
taxlaw-2799	34	1	68 4	DATE
taxlaw-2799	34	2	71	CARDINAL
taxlaw-2799	34	3	dodd	PERSON
taxlaw-2799	34	4	section 1256	LAW
taxlaw-2799	36	1	74	CARDINAL
taxlaw-2799	36	2	82	CARDINAL
taxlaw-2799	36	3	83 b. deemed	QUANTITY
taxlaw-2799	37	1	87 1	DATE
taxlaw-2799	38	1	87 2	CARDINAL
taxlaw-2799	38	2	88 3	DATE
taxlaw-2799	38	3	88	CARDINAL
taxlaw-2799	39	1	89 1	DATE
taxlaw-2799	42	1	89 2	CARDINAL
taxlaw-2799	45	1	91 3	CARDINAL
taxlaw-2799	48	1	93	CARDINAL
taxlaw-2799	48	2	july 21, 2010	DATE
taxlaw-2799	48	3	dodd	PERSON
taxlaw-2799	48	4	dodd-frank	WORK_OF_ART
taxlaw-2799	48	5	u.s.	GPE
taxlaw-2799	48	6	decades	DATE
taxlaw-2799	49	1	u.s.	GPE
taxlaw-2799	49	2	dodd-frank	PERSON
taxlaw-2799	50	1	1	CARDINAL
taxlaw-2799	50	2	dodd	PERSON
taxlaw-2799	50	3	2010	DATE
taxlaw-2799	51	1	111	CARDINAL
taxlaw-2799	51	2	203	CARDINAL
taxlaw-2799	51	3	124	CARDINAL
taxlaw-2799	52	1	1376	CARDINAL
taxlaw-2799	53	1	european	NORP
taxlaw-2799	53	2	european	NORP
taxlaw-2799	54	1	parl	PERSON
taxlaw-2799	55	1	doc	ORG
taxlaw-2799	55	2	2010	DATE
taxlaw-2799	55	3	european	NORP
taxlaw-2799	56	1	doc	ORG
taxlaw-2799	56	2	2010	DATE
taxlaw-2799	57	1	1986	DATE
taxlaw-2799	57	2	dodd-frank	ORG
taxlaw-2799	58	1	2011	DATE
taxlaw-2799	58	2	dodd	PERSON
taxlaw-2799	58	3	dodd-frank	PERSON
taxlaw-2799	59	1	1256	CARDINAL
taxlaw-2799	60	1	annual	DATE
taxlaw-2799	60	2	60%	PERCENT
taxlaw-2799	60	3	40%	PERCENT
taxlaw-2799	61	1	dodd-frank	PERSON
taxlaw-2799	61	2	1256	CARDINAL
taxlaw-2799	62	1	the very last hour	TIME
taxlaw-2799	62	2	dodd-frank’s	ORG
taxlaw-2799	62	3	congress	ORG
taxlaw-2799	62	4	1256	CARDINAL
taxlaw-2799	65	1	dodd-frank	ORG
taxlaw-2799	67	1	dodd	PERSON
taxlaw-2799	67	2	1256	DATE
taxlaw-2799	68	1	treasury	ORG
taxlaw-2799	68	2	dodd-frank.2 2	PERSON
taxlaw-2799	68	3	irs	ORG
taxlaw-2799	68	4	2010-2011 year	DATE
taxlaw-2799	68	5	1256	CARDINAL
taxlaw-2799	69	1	treasury	ORG
taxlaw-2799	69	2	2010-2011	DATE
taxlaw-2799	69	3	dec. 7, 2010	DATE
taxlaw-2799	70	1	dodd	PERSON
taxlaw-2799	71	1	amy elliott	PERSON
taxlaw-2799	71	2	irs	ORG
taxlaw-2799	71	3	dec. 15, 2010	DATE
taxlaw-2799	71	4	2010	DATE
taxlaw-2799	71	5	240-3	CARDINAL
taxlaw-2799	71	6	diane freda	PERSON
taxlaw-2799	71	7	irs	ORG
taxlaw-2799	71	8	dodd-frank wall street reform	ORG
taxlaw-2799	71	9	dec. 15, 2010	DATE
taxlaw-2799	71	10	239	CARDINAL
taxlaw-2799	71	11	jour al	PERSON
taxlaw-2799	72	1	2:1	CARDINAL
taxlaw-2799	74	1	second	ORDINAL
taxlaw-2799	80	1	u.s.	GPE
taxlaw-2799	81	1	u.s.	GPE
taxlaw-2799	81	2	many years	DATE
taxlaw-2799	84	1	g-3	ORG
taxlaw-2799	84	2	john herzfeld	PERSON
taxlaw-2799	84	3	1256	CARDINAL
taxlaw-2799	84	4	irs	ORG
taxlaw-2799	84	5	oct. 25, 2010	DATE
taxlaw-2799	84	6	204	CARDINAL
taxlaw-2799	84	7	dtr g-2	PERSON
taxlaw-2799	85	1	3	CARDINAL
taxlaw-2799	85	2	treasury	ORG
taxlaw-2799	86	1	steven a. musher	PERSON
taxlaw-2799	86	2	int’l	NORP
taxlaw-2799	86	3	irs	ORG
taxlaw-2799	86	4	may 26, 2009	DATE
taxlaw-2799	86	5	1	CARDINAL
taxlaw-2799	86	6	2010	DATE
taxlaw-2799	86	7	2010	DATE
taxlaw-2799	87	1	one	CARDINAL
taxlaw-2799	88	1	2011	DATE
taxlaw-2799	89	1	dodd	PERSON
taxlaw-2799	89	2	5	CARDINAL
taxlaw-2799	90	1	first	ORDINAL
taxlaw-2799	91	1	one	CARDINAL
taxlaw-2799	91	2	u.s.	GPE
taxlaw-2799	92	1	956	CARDINAL
taxlaw-2799	93	1	956	CARDINAL
taxlaw-2799	95	1	956	CARDINAL
taxlaw-2799	97	1	united states property	ORG
taxlaw-2799	98	1	956	CARDINAL
taxlaw-2799	98	2	the second half	DATE
taxlaw-2799	99	1	1256	CARDINAL
taxlaw-2799	102	1	1256	CARDINAL
taxlaw-2799	102	2	6	CARDINAL
taxlaw-2799	103	1	2:1	CARDINAL
taxlaw-2799	108	1	1256	CARDINAL
taxlaw-2799	110	1	1	CARDINAL
taxlaw-2799	112	1	one	CARDINAL
taxlaw-2799	112	2	6%	PERCENT
taxlaw-2799	112	3	london	GPE
taxlaw-2799	114	1	semi-annually	DATE
taxlaw-2799	117	1	a hundred trillion dollars	MONEY
taxlaw-2799	117	2	u.s.	GPE
taxlaw-2799	117	3	4	CARDINAL
taxlaw-2799	117	4	$347.5 trillion	MONEY
taxlaw-2799	117	5	the end of june 2010	DATE
taxlaw-2799	118	1	u.s.	GPE
taxlaw-2799	118	2	u.s.	GPE
taxlaw-2799	118	3	about $126 trillion	MONEY
taxlaw-2799	118	4	u.s.	GPE
taxlaw-2799	119	1	karsten von kleist &	PERSON
taxlaw-2799	119	2	carlos mallo	PERSON
taxlaw-2799	119	3	int’l	NORP
taxlaw-2799	119	4	semiannual	DATE
taxlaw-2799	119	5	end-june 2010	DATE
taxlaw-2799	119	6	16	DATE
taxlaw-2799	119	7	18	CARDINAL
taxlaw-2799	119	8	tbls.1 & 3 (	ORG
taxlaw-2799	119	9	nov. 2010	DATE
taxlaw-2799	120	1	2011	DATE
taxlaw-2799	120	2	dodd	PERSON
taxlaw-2799	120	3	one	CARDINAL
taxlaw-2799	120	4	one	CARDINAL
taxlaw-2799	120	5	second	ORDINAL
taxlaw-2799	122	1	one	CARDINAL
taxlaw-2799	122	2	6 percent	PERCENT
taxlaw-2799	122	3	$100 million	MONEY
taxlaw-2799	122	4	$100 million	MONEY
taxlaw-2799	123	1	two	CARDINAL
taxlaw-2799	125	1	5%	PERCENT
taxlaw-2799	125	2	6%	PERCENT
taxlaw-2799	126	1	$100 million	MONEY
taxlaw-2799	126	2	5%	PERCENT
taxlaw-2799	126	3	5%	PERCENT
taxlaw-2799	126	4	$100 million	MONEY
taxlaw-2799	126	5	$100 million	MONEY
taxlaw-2799	127	1	1%	PERCENT
taxlaw-2799	127	2	6%	PERCENT
taxlaw-2799	127	3	minus 5%	PERCENT
taxlaw-2799	130	1	two	CARDINAL
taxlaw-2799	136	1	many years	DATE
taxlaw-2799	137	1	8	CARDINAL
taxlaw-2799	138	1	2:1	CARDINAL
taxlaw-2799	139	1	one	CARDINAL
taxlaw-2799	140	1	aig fp	ORG
taxlaw-2799	140	2	aig	ORG
taxlaw-2799	140	3	billions of dollars	MONEY
taxlaw-2799	141	1	aig fp	ORG
taxlaw-2799	142	1	aig-fp	ORG
taxlaw-2799	142	2	one	CARDINAL
taxlaw-2799	142	3	dodd-frank	ORG
taxlaw-2799	143	1	aig	ORG
taxlaw-2799	143	2	dodd-frank	ORG
taxlaw-2799	144	1	2	CARDINAL
taxlaw-2799	146	1	one	CARDINAL
taxlaw-2799	152	1	1234(c)(2	CARDINAL
taxlaw-2799	152	2	2010	DATE
taxlaw-2799	153	1	6	CARDINAL
taxlaw-2799	153	2	100	CARDINAL
taxlaw-2799	153	3	the next year	DATE
taxlaw-2799	153	4	10	MONEY
taxlaw-2799	153	5	1000	MONEY
taxlaw-2799	154	1	the end of the year	DATE
taxlaw-2799	154	2	12	MONEY
taxlaw-2799	155	1	100	CARDINAL
taxlaw-2799	155	2	1000	MONEY
taxlaw-2799	155	3	2011	DATE
taxlaw-2799	155	4	dodd	PERSON
taxlaw-2799	156	1	the next three months	DATE
taxlaw-2799	156	2	5-year	DATE
taxlaw-2799	156	3	5.5%	PERCENT
taxlaw-2799	156	4	$1 million	MONEY
taxlaw-2799	160	1	3	CARDINAL
taxlaw-2799	161	1	five-year	DATE
taxlaw-2799	167	1	one	CARDINAL
taxlaw-2799	169	1	200	MONEY
taxlaw-2799	169	2	1200	MONEY
taxlaw-2799	169	3	minus $1000	MONEY
taxlaw-2799	169	4	16	CARDINAL
taxlaw-2799	169	5	8	MONEY
taxlaw-2799	169	6	8	MONEY
taxlaw-2799	169	7	0.67	CARDINAL
taxlaw-2799	170	1	7	CARDINAL
taxlaw-2799	173	1	isda	ORG
taxlaw-2799	173	2	dec. 30, 2010	DATE
taxlaw-2799	174	1	8	CARDINAL
taxlaw-2799	174	2	approximately 3000	CARDINAL
taxlaw-2799	175	1	oct. 2010	DATE
taxlaw-2799	175	2	dec. 31, 2010	DATE
taxlaw-2799	176	1	10	CARDINAL
taxlaw-2799	176	2	2:1	CARDINAL
taxlaw-2799	182	1	one	CARDINAL
taxlaw-2799	186	1	five years	DATE
taxlaw-2799	186	2	fed	ORG
taxlaw-2799	186	3	dodd-frank	ORG
taxlaw-2799	187	1	9	CARDINAL
taxlaw-2799	189	1	12	CARDINAL
taxlaw-2799	189	2	u.s.	GPE
taxlaw-2799	190	1	isda	ORG
taxlaw-2799	191	1	10	CARDINAL
taxlaw-2799	192	1	73	CARDINAL
taxlaw-2799	193	1	2011	DATE
taxlaw-2799	193	2	dodd	PERSON
taxlaw-2799	193	3	11	CARDINAL
taxlaw-2799	194	1	fed	ORG
taxlaw-2799	195	1	the fall of 2008	DATE
taxlaw-2799	197	1	isda	ORG
taxlaw-2799	197	2	the spring	DATE
taxlaw-2799	197	3	2009.12	CARDINAL
taxlaw-2799	197	4	100	CARDINAL
taxlaw-2799	197	5	500	CARDINAL
taxlaw-2799	197	6	north american	NORP
taxlaw-2799	198	1	11	CARDINAL
taxlaw-2799	198	2	2009	DATE
taxlaw-2799	198	3	2009	DATE
taxlaw-2799	198	4	first	ORDINAL
taxlaw-2799	198	5	fitch	PERSON
taxlaw-2799	198	6	2003	DATE
taxlaw-2799	199	1	aug. 2009	DATE
taxlaw-2799	199	2	fitch report”	WORK_OF_ART
taxlaw-2799	202	1	12	CARDINAL
taxlaw-2799	202	2	isda	ORG
taxlaw-2799	202	3	2003	DATE
taxlaw-2799	204	1	isda	ORG
taxlaw-2799	204	2	isda	ORG
taxlaw-2799	204	3	apr. 8, 2009	DATE
taxlaw-2799	204	4	2000	DATE
taxlaw-2799	204	5	april 7, 2009	DATE
taxlaw-2799	205	1	a few months later	DATE
taxlaw-2799	207	1	13	CARDINAL
taxlaw-2799	208	1	isda	ORG
taxlaw-2799	208	2	april 2009	DATE
taxlaw-2799	208	3	north american	NORP
taxlaw-2799	209	1	100	CARDINAL
taxlaw-2799	209	2	500	CARDINAL
taxlaw-2799	209	3	quarterly	DATE
taxlaw-2799	209	4	first	ORDINAL
taxlaw-2799	210	1	north american	NORP
taxlaw-2799	212	1	12	CARDINAL
taxlaw-2799	212	2	2:1	CARDINAL
taxlaw-2799	213	1	third	ORDINAL
taxlaw-2799	213	2	the fall of 2009	DATE
taxlaw-2799	215	1	4	CARDINAL
taxlaw-2799	217	1	a date several months later	DATE
taxlaw-2799	219	1	one month	DATE
taxlaw-2799	219	2	two months	DATE
taxlaw-2799	219	3	three months	DATE
taxlaw-2799	220	1	recent decades	DATE
taxlaw-2799	227	1	dodd-frank’s	PERSON
taxlaw-2799	229	1	recent years	DATE
taxlaw-2799	233	1	1	CARDINAL
taxlaw-2799	239	1	2011	DATE
taxlaw-2799	239	2	dodd	PERSON
taxlaw-2799	239	3	13	CARDINAL
taxlaw-2799	239	4	1.446-3	CARDINAL
taxlaw-2799	240	1	one	CARDINAL
taxlaw-2799	243	1	years	DATE
taxlaw-2799	244	1	three	CARDINAL
taxlaw-2799	246	1	the year	DATE
taxlaw-2799	246	2	oid	ORG
taxlaw-2799	249	1	6%	PERCENT
taxlaw-2799	249	2	5%	PERCENT
taxlaw-2799	249	3	1%	PERCENT
taxlaw-2799	249	4	14	CARDINAL
taxlaw-2799	250	1	1259(d)(2	CARDINAL
taxlaw-2799	250	2	2010	DATE
taxlaw-2799	253	1	1.863-7(a)(1	MONEY
taxlaw-2799	253	2	1991	DATE
taxlaw-2799	254	1	first	ORDINAL
taxlaw-2799	255	1	15	CARDINAL
taxlaw-2799	257	1	1.446-3(c)(1)(i	CARDINAL
taxlaw-2799	257	2	1994	DATE
taxlaw-2799	258	1	16	CARDINAL
taxlaw-2799	260	1	1.446-3(e	CARDINAL
taxlaw-2799	260	2	1994	DATE
taxlaw-2799	262	1	17	CARDINAL
taxlaw-2799	264	1	1.446-3(h)(2	CARDINAL
taxlaw-2799	264	2	1994	DATE
taxlaw-2799	265	1	18	CARDINAL
taxlaw-2799	267	1	1.446-3(f)(2)(i	CARDINAL
taxlaw-2799	267	2	1994	DATE
taxlaw-2799	268	1	14	CARDINAL
taxlaw-2799	269	1	2:1	CARDINAL
taxlaw-2799	271	1	first	ORDINAL
taxlaw-2799	272	1	1%	PERCENT
taxlaw-2799	272	2	6%	PERCENT
taxlaw-2799	274	1	$4.21m	MONEY
taxlaw-2799	274	2	5	MONEY
taxlaw-2799	274	3	5%	PERCENT
taxlaw-2799	274	4	100	MONEY
taxlaw-2799	274	5	100	MONEY
taxlaw-2799	274	6	4.21	MONEY
taxlaw-2799	274	7	$1m	MONEY
taxlaw-2799	274	8	6	MONEY
taxlaw-2799	274	9	6%	PERCENT
taxlaw-2799	274	10	100	MONEY
taxlaw-2799	274	11	100	MONEY
taxlaw-2799	274	12	19	CARDINAL
taxlaw-2799	276	1	1.446-3(g)(4	CARDINAL
taxlaw-2799	276	2	1994	DATE
taxlaw-2799	283	1	1.988-2(e)(3)(iv	DATE
taxlaw-2799	283	2	2004	DATE
taxlaw-2799	284	1	20	CARDINAL
taxlaw-2799	284	2	5-year	DATE
taxlaw-2799	284	3	annual	DATE
taxlaw-2799	284	4	6%	PERCENT
taxlaw-2799	284	5	$100 million	MONEY
taxlaw-2799	285	1	$6 million	MONEY
taxlaw-2799	285	2	annually	DATE
taxlaw-2799	286	1	only $5 million	MONEY
taxlaw-2799	286	2	annually	DATE
taxlaw-2799	286	3	$4.21 million	MONEY
taxlaw-2799	286	4	6%	PERCENT
taxlaw-2799	286	5	$1 million	MONEY
taxlaw-2799	287	1	$4.21 million	MONEY
taxlaw-2799	287	2	annual	DATE
taxlaw-2799	287	3	$1 million	MONEY
taxlaw-2799	287	4	annual	DATE
taxlaw-2799	287	5	$6 million	MONEY
taxlaw-2799	288	1	2011	DATE
taxlaw-2799	289	1	dodd	PERSON
taxlaw-2799	289	2	15	CARDINAL
taxlaw-2799	290	1	one	CARDINAL
taxlaw-2799	293	1	u.s.	GPE
taxlaw-2799	293	2	u.s.	GPE
taxlaw-2799	296	1	2004	DATE
taxlaw-2799	298	1	2	CARDINAL
taxlaw-2799	305	1	21	CARDINAL
taxlaw-2799	306	1	89-21, 1989-1	DATE
taxlaw-2799	306	2	651	CARDINAL
taxlaw-2799	307	1	22	CARDINAL
taxlaw-2799	310	1	1.446-3(g)(6	DATE
taxlaw-2799	310	2	69	CARDINAL
taxlaw-2799	312	1	8,886	CARDINAL
taxlaw-2799	312	2	feb. 26, 2004	DATE
taxlaw-2799	313	1	16	CARDINAL
taxlaw-2799	313	2	2:1	CARDINAL
taxlaw-2799	320	1	section 1256	LAW
taxlaw-2799	322	1	3	CARDINAL
taxlaw-2799	324	1	first	ORDINAL
taxlaw-2799	324	2	u.s.	GPE
taxlaw-2799	324	3	greek	NORP
taxlaw-2799	324	4	the united states	GPE
taxlaw-2799	324	5	europe	LOC
taxlaw-2799	325	1	second	ORDINAL
taxlaw-2799	325	2	the federal reserve bank	ORG
taxlaw-2799	325	3	new york	GPE
taxlaw-2799	325	4	fed	ORG
taxlaw-2799	325	5	u.s.	GPE
taxlaw-2799	325	6	23	CARDINAL
taxlaw-2799	327	1	1.263(a)-4(d)(2)(i)(c)(7	CARDINAL
taxlaw-2799	327	2	2004	DATE
taxlaw-2799	329	1	58	CARDINAL
taxlaw-2799	329	2	1958-1	DATE
taxlaw-2799	329	3	279	CARDINAL
taxlaw-2799	330	1	78-182	CARDINAL
taxlaw-2799	330	2	1978-1	DATE
taxlaw-2799	330	3	265	CARDINAL
taxlaw-2799	331	1	24	CARDINAL
taxlaw-2799	332	1	1234(a	CARDINAL
taxlaw-2799	332	2	2010	DATE
taxlaw-2799	333	1	25 i.r.c	QUANTITY
taxlaw-2799	334	1	1234(b	DATE
taxlaw-2799	334	2	2010	DATE
taxlaw-2799	335	1	26	CARDINAL
taxlaw-2799	336	1	second	ORDINAL
taxlaw-2799	337	1	scott patterson	PERSON
taxlaw-2799	337	2	fannie	ORG
taxlaw-2799	337	3	wall st. j.	PERSON
taxlaw-2799	337	4	6, 2010	DATE
taxlaw-2799	337	5	http://online.wsj.com/article/sb10001424052702304620304575166292806663502.html	ORG
taxlaw-2799	337	6	fannie mae	ORG
taxlaw-2799	337	7	freddie mac	ORG
taxlaw-2799	337	8	year-end	DATE
taxlaw-2799	337	9	congress	ORG
taxlaw-2799	338	1	2011	DATE
taxlaw-2799	338	2	dodd	PERSON
taxlaw-2799	338	3	17	CARDINAL
taxlaw-2799	339	1	treasury	ORG
taxlaw-2799	340	1	u.s.	GPE
taxlaw-2799	341	1	2004-52.27	DATE
taxlaw-2799	341	2	2004-52	DATE
taxlaw-2799	341	3	four	CARDINAL
taxlaw-2799	342	1	27	CARDINAL
taxlaw-2799	343	1	2004-52	DATE
taxlaw-2799	343	2	2004-2	DATE
taxlaw-2799	343	3	168	CARDINAL
taxlaw-2799	344	1	28	CARDINAL
taxlaw-2799	344	2	john n. bush & ahron h. haspel	ORG
taxlaw-2799	344	3	14	CARDINAL
taxlaw-2799	344	4	33	CARDINAL
taxlaw-2799	344	5	1996	DATE
taxlaw-2799	344	6	bruce kayle	PERSON
taxlaw-2799	344	7	50	CARDINAL
taxlaw-2799	345	1	568	CARDINAL
taxlaw-2799	345	2	1997	DATE
taxlaw-2799	345	3	david z. nirenberg	PERSON
taxlaw-2799	345	4	steven l. kopp	PERSON
taxlaw-2799	345	5	87	CARDINAL
taxlaw-2799	345	6	82 (1997	DATE
taxlaw-2799	345	7	steven d. conlon	PERSON
taxlaw-2799	345	8	u.s.	GPE
taxlaw-2799	345	9	203	CARDINAL
taxlaw-2799	345	10	may/june 1998	DATE
taxlaw-2799	345	11	david s. miller	PERSON
taxlaw-2799	345	12	13	CARDINAL
taxlaw-2799	346	1	229	CARDINAL
taxlaw-2799	346	2	1999	DATE
taxlaw-2799	346	3	viva hammer & frank kuriakuz	ORG
taxlaw-2799	346	4	1	CARDINAL
taxlaw-2799	346	5	july/august 1999	DATE
taxlaw-2799	346	6	210	CARDINAL
taxlaw-2799	346	7	david s. miller	PERSON
taxlaw-2799	347	1	3	CARDINAL
taxlaw-2799	348	1	31	DATE
taxlaw-2799	348	2	winter 2002	DATE
taxlaw-2799	348	3	david s. miller	PERSON
taxlaw-2799	348	4	55	CARDINAL
taxlaw-2799	349	1	481	CARDINAL
taxlaw-2799	349	2	winter 2002	DATE
taxlaw-2799	349	3	edward d. kleinbard	PERSON
taxlaw-2799	349	4	81	CARDINAL
taxlaw-2799	349	5	225	CARDINAL
taxlaw-2799	349	6	mar. 2003	DATE
taxlaw-2799	349	7	erika w. nijenhuis	PERSON
taxlaw-2799	349	8	2004-52	DATE
taxlaw-2799	349	9	one	CARDINAL
taxlaw-2799	349	10	104	ORG
taxlaw-2799	349	11	1287	CARDINAL
taxlaw-2799	349	12	2004	DATE
taxlaw-2799	349	13	bruce e. kayle	PERSON
taxlaw-2799	349	14	21	CARDINAL
taxlaw-2799	349	15	429	CARDINAL
taxlaw-2799	349	16	2004	DATE
taxlaw-2799	349	17	22	CARDINAL
taxlaw-2799	349	18	429	CARDINAL
taxlaw-2799	349	19	2009	DATE
taxlaw-2799	349	20	alexander f. peter	PERSON
taxlaw-2799	349	21	8	CARDINAL
taxlaw-2799	350	1	3	CARDINAL
taxlaw-2799	350	2	nicholas bogos	PERSON
taxlaw-2799	350	3	1-3	CARDINAL
taxlaw-2799	350	4	112	CARDINAL
taxlaw-2799	350	5	587	CARDINAL
taxlaw-2799	350	6	655	CARDINAL
taxlaw-2799	350	7	759	CARDINAL
taxlaw-2799	350	8	aug. 2006	DATE
taxlaw-2799	350	9	kevin j. liss	PERSON
taxlaw-2799	351	1	7	CARDINAL
taxlaw-2799	352	1	23 (2008	DATE
taxlaw-2799	352	2	ari j. brandes	PERSON
taxlaw-2799	352	3	10	CARDINAL
taxlaw-2799	353	1	75	CARDINAL
taxlaw-2799	353	2	ari j. brandes	PERSON
taxlaw-2799	353	3	14	CARDINAL
taxlaw-2799	354	1	j.l.	GPE
taxlaw-2799	355	1	263	CARDINAL
taxlaw-2799	355	2	2009	DATE
taxlaw-2799	356	1	andrea s. kramer	PERSON
taxlaw-2799	356	2	alton b. harris & robert a. ansehl	PERSON
taxlaw-2799	356	3	the ew york state insurance department	ORG
taxlaw-2799	356	4	22	CARDINAL
taxlaw-2799	356	5	j. tax’n & reg	ORG
taxlaw-2799	357	1	inst	PERSON
taxlaw-2799	358	1	22	DATE
taxlaw-2799	358	2	2009	DATE
taxlaw-2799	358	3	david s. miller &	PERSON
taxlaw-2799	358	4	shlomo boehm	PERSON
taxlaw-2799	358	5	7	CARDINAL
taxlaw-2799	359	1	9	CARDINAL
taxlaw-2799	359	2	2009	DATE
taxlaw-2799	359	3	lawrence lokken	PERSON
taxlaw-2799	359	4	http://www.taxpolicycenter.org/uploadedpdf/1001350_credit_derivatives.pdf	ORG
taxlaw-2799	359	5	alan b. munro	PERSON
taxlaw-2799	359	6	12	CARDINAL
taxlaw-2799	360	1	9	CARDINAL
taxlaw-2799	360	2	2010	DATE
taxlaw-2799	361	1	2004-52	DATE
taxlaw-2799	361	2	david garlock	PERSON
taxlaw-2799	361	3	howard leventhal &	ORG
taxlaw-2799	361	4	alan munro	PERSON
taxlaw-2799	361	5	mark w. everson	PERSON
taxlaw-2799	361	6	irs	ORG
taxlaw-2799	361	7	jan. 7, 2005	DATE
taxlaw-2799	361	8	106	CARDINAL
taxlaw-2799	361	9	855	CARDINAL
taxlaw-2799	361	10	feb. 14, 2005	DATE
taxlaw-2799	361	11	mark w. everson	PERSON
taxlaw-2799	361	12	irs	ORG
taxlaw-2799	361	13	18	CARDINAL
taxlaw-2799	362	1	2:1	CARDINAL
taxlaw-2799	364	1	first	ORDINAL
taxlaw-2799	370	1	2004-52	DATE
taxlaw-2799	370	2	apr. 26, 2005	DATE
taxlaw-2799	370	3	2005	DATE
taxlaw-2799	370	4	87-20	CARDINAL
taxlaw-2799	370	5	new york	GPE
taxlaw-2799	370	6	sept. 9, 2005	DATE
taxlaw-2799	370	7	109	CARDINAL
taxlaw-2799	370	8	347	CARDINAL
taxlaw-2799	370	9	oct. 17, 2005	DATE
taxlaw-2799	370	10	new york	GPE
taxlaw-2799	370	11	irs	ORG
taxlaw-2799	370	12	nov. 7, 2005	DATE
taxlaw-2799	370	13	2005	DATE
taxlaw-2799	370	14	215-12	CARDINAL
taxlaw-2799	370	15	steven a. musher	PERSON
taxlaw-2799	370	16	assoc	GPE
taxlaw-2799	371	1	int’l	NORP
taxlaw-2799	371	2	may 26, 2009	DATE
taxlaw-2799	371	3	1	CARDINAL
taxlaw-2799	371	4	2010	DATE
taxlaw-2799	371	5	2010	DATE
taxlaw-2799	372	1	one	CARDINAL
taxlaw-2799	372	2	2004-52	DATE
taxlaw-2799	372	3	irs	ORG
taxlaw-2799	372	4	2002-22	DATE
taxlaw-2799	372	5	may 1	DATE
taxlaw-2799	372	6	2002	DATE
taxlaw-2799	372	7	96-20	CARDINAL
taxlaw-2799	372	8	rob hanson	PERSON
taxlaw-2799	372	9	barbara angus	PERSON
taxlaw-2799	372	10	int’l	NORP
taxlaw-2799	372	11	july 2, 2002	DATE
taxlaw-2799	372	12	2002	DATE
taxlaw-2799	372	13	148	CARDINAL
taxlaw-2799	372	14	gregory may &	ORG
taxlaw-2799	372	15	robert scarborough	PERSON
taxlaw-2799	372	16	helen hubbard	PERSON
taxlaw-2799	372	17	barbara angus	PERSON
taxlaw-2799	372	18	int’l	NORP
taxlaw-2799	372	19	oct. 1, 2002	DATE
taxlaw-2799	372	20	2	CARDINAL
taxlaw-2799	372	21	72	CARDINAL
taxlaw-2799	372	22	20022003	DATE
taxlaw-2799	372	23	isda	ORG
taxlaw-2799	372	24	irs	ORG
taxlaw-2799	372	25	oct. 24, 2002	DATE
taxlaw-2799	372	26	2002	DATE
taxlaw-2799	372	27	232	CARDINAL
taxlaw-2799	372	28	isda	ORG
taxlaw-2799	372	29	barbara angus	PERSON
taxlaw-2799	372	30	int’l	NORP
taxlaw-2799	372	31	nov. 21, 2003	DATE
taxlaw-2799	372	32	2003	DATE
taxlaw-2799	372	33	232	CARDINAL
taxlaw-2799	372	34	isda	ORG
taxlaw-2799	372	35	irs	ORG
taxlaw-2799	372	36	2003-26	DATE
taxlaw-2799	372	37	2003-2004	DATE
taxlaw-2799	372	38	may 2, 2003	DATE
taxlaw-2799	372	39	2003	DATE
taxlaw-2799	372	40	118	CARDINAL
taxlaw-2799	374	1	29	CARDINAL
taxlaw-2799	376	1	1.446-3	CARDINAL
taxlaw-2799	379	1	1994	DATE
taxlaw-2799	384	1	1.1234a-1(b	CARDINAL
taxlaw-2799	384	2	69	CARDINAL
taxlaw-2799	385	1	8886	DATE
taxlaw-2799	385	2	feb. 26, 2004	DATE
taxlaw-2799	387	1	2011	DATE
taxlaw-2799	387	2	dodd	PERSON
taxlaw-2799	387	3	19	CARDINAL
taxlaw-2799	395	1	section 1256	LAW
taxlaw-2799	396	1	section 1256	LAW
taxlaw-2799	396	2	1981	DATE
taxlaw-2799	397	1	1256	CARDINAL
taxlaw-2799	397	2	year-end	DATE
taxlaw-2799	397	3	30	CARDINAL
taxlaw-2799	397	4	gregory f. jenner	PERSON
taxlaw-2799	397	5	u.s.	GPE
taxlaw-2799	397	6	donald korb	PERSON
taxlaw-2799	397	7	irs	ORG
taxlaw-2799	397	8	july 21, 2004	DATE
taxlaw-2799	397	9	2004	DATE
taxlaw-2799	397	10	147	CARDINAL
taxlaw-2799	397	11	lee a. sheppard	PERSON
taxlaw-2799	397	12	105	CARDINAL
taxlaw-2799	397	13	126	CARDINAL
taxlaw-2799	397	14	2004	DATE
taxlaw-2799	397	15	munro	ORG
taxlaw-2799	397	16	supra	PERSON
taxlaw-2799	397	17	28	CARDINAL
taxlaw-2799	397	18	20	CARDINAL
taxlaw-2799	397	19	2:1	CARDINAL
taxlaw-2799	397	20	year-end	DATE
taxlaw-2799	398	1	60%	PERCENT
taxlaw-2799	398	2	40%	PERCENT
taxlaw-2799	398	3	no more than three months	DATE
taxlaw-2799	399	1	cftc	ORG
taxlaw-2799	400	1	cftc	ORG
taxlaw-2799	402	1	cftc	ORG
taxlaw-2799	403	1	two	CARDINAL
taxlaw-2799	406	1	daily	DATE
taxlaw-2799	407	1	1982	DATE
taxlaw-2799	407	2	1256	DATE
taxlaw-2799	407	3	1256	DATE
taxlaw-2799	409	1	section 1256	LAW
taxlaw-2799	409	2	1984	DATE
taxlaw-2799	409	3	2000	DATE
taxlaw-2799	409	4	three	CARDINAL
taxlaw-2799	409	5	1256	CARDINAL
taxlaw-2799	410	1	ibm	ORG
taxlaw-2799	411	1	32	CARDINAL
taxlaw-2799	412	1	2011	DATE
taxlaw-2799	412	2	dodd	PERSON
taxlaw-2799	412	3	21	DATE
taxlaw-2799	413	1	the securities & exchange commission	ORG
taxlaw-2799	413	2	sec	ORG
taxlaw-2799	413	3	cftc	ORG
taxlaw-2799	413	4	treasury	ORG
taxlaw-2799	415	1	cftc	ORG
taxlaw-2799	416	1	1256	CARDINAL
taxlaw-2799	416	2	section 1256	LAW
taxlaw-2799	418	1	1	CARDINAL
taxlaw-2799	421	1	section 1221(a)(7	LAW
taxlaw-2799	422	1	the day	DATE
taxlaw-2799	423	1	section 1221(b)(2	LAW
taxlaw-2799	426	1	1.1221-2	CARDINAL
taxlaw-2799	431	1	1.446-4	CARDINAL
taxlaw-2799	433	1	1221	DATE
taxlaw-2799	433	2	33	CARDINAL
taxlaw-2799	435	1	1.1221-2(a)(4	CARDINAL
taxlaw-2799	435	2	2007	DATE
taxlaw-2799	435	3	section 988	LAW
taxlaw-2799	436	1	section 988	LAW
taxlaw-2799	437	1	22	CARDINAL
taxlaw-2799	437	2	jour al	PERSON
taxlaw-2799	438	1	2:1	CARDINAL
taxlaw-2799	438	2	elections.34	CARDINAL
taxlaw-2799	438	3	one	CARDINAL
taxlaw-2799	441	1	1.1275-6	CARDINAL
taxlaw-2799	441	2	1.988-5	CARDINAL
taxlaw-2799	441	3	263(g	ORG
taxlaw-2799	442	1	§§ 1092(e	ORG
taxlaw-2799	445	1	34	CARDINAL
taxlaw-2799	446	1	2010	DATE
taxlaw-2799	446	2	section 988	LAW
taxlaw-2799	447	1	2	CARDINAL
taxlaw-2799	447	2	2010	DATE
taxlaw-2799	448	1	2010	DATE
taxlaw-2799	448	2	section 988	LAW
taxlaw-2799	449	1	988(c)(1)(d)(i	CARDINAL
taxlaw-2799	449	2	2010	DATE
taxlaw-2799	451	1	988(b)(3	CARDINAL
taxlaw-2799	451	2	2010	DATE
taxlaw-2799	451	3	section 988(c)(1)(b)(iii	LAW
taxlaw-2799	452	1	35	CARDINAL
taxlaw-2799	453	1	2010	DATE
taxlaw-2799	454	1	john d. mcdonald	PERSON
taxlaw-2799	454	2	ira g. kawaller	PERSON
taxlaw-2799	454	3	l.g.	PERSON
taxlaw-2799	454	4	harter & jeffrey p. maydew	ORG
taxlaw-2799	455	1	89	CARDINAL
taxlaw-2799	455	2	mar. 2011	DATE
taxlaw-2799	456	1	36	CARDINAL
taxlaw-2799	458	1	1.988-5	CARDINAL
taxlaw-2799	458	2	1992	DATE
taxlaw-2799	459	1	37	CARDINAL
taxlaw-2799	459	2	1221	CARDINAL
taxlaw-2799	460	1	michael	PERSON
taxlaw-2799	460	2	wei-chin	PERSON
taxlaw-2799	460	3	mou & david h. shapiro	ORG
taxlaw-2799	460	4	1256	CARDINAL
taxlaw-2799	460	5	128	CARDINAL
taxlaw-2799	460	6	1159	DATE
taxlaw-2799	460	7	sept. 13, 2010	DATE
taxlaw-2799	462	1	201046015	DATE
taxlaw-2799	462	2	july 14, 2010	DATE
taxlaw-2799	463	1	2011	DATE
taxlaw-2799	463	2	dodd	PERSON
taxlaw-2799	463	3	23	CARDINAL
taxlaw-2799	466	1	2	CARDINAL
taxlaw-2799	467	1	year-end	DATE
taxlaw-2799	469	1	u.s.	GPE
taxlaw-2799	471	1	one	CARDINAL
taxlaw-2799	471	2	two	CARDINAL
taxlaw-2799	472	1	877a	PRODUCT
taxlaw-2799	472	2	1256	CARDINAL
taxlaw-2799	472	3	1260	CARDINAL
taxlaw-2799	472	4	1296	DATE
taxlaw-2799	472	5	475	CARDINAL
taxlaw-2799	473	1	1256	DATE
taxlaw-2799	473	2	475	CARDINAL
taxlaw-2799	475	1	1256	CARDINAL
taxlaw-2799	475	2	1256	DATE
taxlaw-2799	475	3	475	CARDINAL
taxlaw-2799	475	4	475	CARDINAL
taxlaw-2799	475	5	1256	CARDINAL
taxlaw-2799	480	1	aig	ORG
taxlaw-2799	480	2	the fall of 2008	DATE
taxlaw-2799	480	3	38	CARDINAL
taxlaw-2799	481	1	nat’l mortg	ORG
taxlaw-2799	482	1	comm’r	CARDINAL
taxlaw-2799	482	2	100	CARDINAL
taxlaw-2799	483	1	541	CARDINAL
taxlaw-2799	483	2	1993	DATE
taxlaw-2799	484	1	39	CARDINAL
taxlaw-2799	486	1	1.148-6(e)(5	CARDINAL
taxlaw-2799	486	2	1.148	CARDINAL
taxlaw-2799	486	3	1.1092(b)4t(c)(5	DATE
taxlaw-2799	487	1	24	CARDINAL
taxlaw-2799	487	2	jour al	PERSON
taxlaw-2799	488	1	2:1	CARDINAL
taxlaw-2799	492	1	the united states	GPE
taxlaw-2799	492	2	fed	ORG
taxlaw-2799	493	1	two	CARDINAL
taxlaw-2799	493	2	the spring of 2009	DATE
taxlaw-2799	493	3	two	CARDINAL
taxlaw-2799	493	4	u.s.	GPE
taxlaw-2799	493	5	the fall of 2009	DATE
taxlaw-2799	494	1	european	NORP
taxlaw-2799	495	1	u.s.	GPE
taxlaw-2799	496	1	fed	ORG
taxlaw-2799	497	1	dodd-frank	PERSON
taxlaw-2799	498	1	dodd-frank	PERSON
taxlaw-2799	498	2	sec	ORG
taxlaw-2799	498	3	cftc	ORG
taxlaw-2799	499	1	one	CARDINAL
taxlaw-2799	500	1	dodd-frank	PERSON
taxlaw-2799	506	1	dodd-frank	PERSON
taxlaw-2799	507	1	40	CARDINAL
taxlaw-2799	507	2	ew york	GPE
taxlaw-2799	507	3	fed	ORG
taxlaw-2799	507	4	reserve bank	ORG
taxlaw-2799	507	5	n.y.	GPE
taxlaw-2799	508	1	oct. 31, 2008	DATE
taxlaw-2799	508	2	http://www.newyorkfed.org/newsevents/news/markets/2008/an081031.html	PERSON
taxlaw-2799	508	3	dec. 31, 2010	DATE
taxlaw-2799	509	1	41	CARDINAL
taxlaw-2799	510	1	2011	DATE
taxlaw-2799	510	2	dodd	PERSON
taxlaw-2799	510	3	25 trillions of dollars	MONEY
taxlaw-2799	516	1	1	CARDINAL
taxlaw-2799	520	1	fcm	ORG
taxlaw-2799	521	1	one	CARDINAL
taxlaw-2799	521	2	5000 bushels	QUANTITY
taxlaw-2799	525	1	third	ORDINAL
taxlaw-2799	530	1	42	CARDINAL
taxlaw-2799	531	1	1925	DATE
taxlaw-2799	531	2	the chicago board of trade clearing corp.	ORG
taxlaw-2799	531	3	first	ORDINAL
taxlaw-2799	531	4	the chicago board of trade	ORG
taxlaw-2799	531	5	26	CARDINAL
taxlaw-2799	532	1	2:1	CARDINAL
taxlaw-2799	532	2	5000 bushels	QUANTITY
taxlaw-2799	534	1	one	CARDINAL
taxlaw-2799	535	1	daily	DATE
taxlaw-2799	535	2	first	ORDINAL
taxlaw-2799	540	1	the day	DATE
taxlaw-2799	540	2	15,000 bushels	QUANTITY
taxlaw-2799	540	3	first	ORDINAL
taxlaw-2799	540	4	5000 bushels	QUANTITY
taxlaw-2799	540	5	15,000 bushels	QUANTITY
taxlaw-2799	540	6	10,000 bushels	QUANTITY
taxlaw-2799	541	1	europe	LOC
taxlaw-2799	542	1	federal reserve	ORG
taxlaw-2799	542	2	randall s. kroszner	PERSON
taxlaw-2799	542	3	the european central bank	ORG
taxlaw-2799	542	4	federal reserve bank	ORG
taxlaw-2799	542	5	chicago	GPE
taxlaw-2799	542	6	apr. 3, 2006	DATE
taxlaw-2799	542	7	dec. 30, 2010	DATE
taxlaw-2799	543	1	43	CARDINAL
taxlaw-2799	544	1	first	ORDINAL
taxlaw-2799	545	1	one	CARDINAL
taxlaw-2799	545	2	second	ORDINAL
taxlaw-2799	547	1	2011	DATE
taxlaw-2799	547	2	dodd	PERSON
taxlaw-2799	547	3	27 day	DATE
taxlaw-2799	547	4	one	CARDINAL
taxlaw-2799	548	1	2	CARDINAL
taxlaw-2799	550	1	two	CARDINAL
taxlaw-2799	552	1	parties.44	PERSON
taxlaw-2799	552	2	44	CARDINAL
taxlaw-2799	558	1	weekly	DATE
taxlaw-2799	558	2	cme	ORG
taxlaw-2799	563	1	isda	ORG
taxlaw-2799	563	2	eb	ORG
taxlaw-2799	563	3	dec. 30, 2010	DATE
taxlaw-2799	565	1	one	CARDINAL
taxlaw-2799	565	2	1001	DATE
taxlaw-2799	568	1	87-43	CARDINAL
taxlaw-2799	571	1	87-43	CARDINAL
taxlaw-2799	571	2	252	CARDINAL
taxlaw-2799	575	1	1.1001-4	CARDINAL
taxlaw-2799	576	1	one	CARDINAL
taxlaw-2799	578	1	u.s.	GPE
taxlaw-2799	580	1	28	CARDINAL
taxlaw-2799	580	2	2:1	CARDINAL
taxlaw-2799	581	1	daily	DATE
taxlaw-2799	582	1	at least one	CARDINAL
taxlaw-2799	587	1	one	CARDINAL
taxlaw-2799	589	1	clearinghouse.45	CARDINAL
taxlaw-2799	589	2	two	CARDINAL
taxlaw-2799	589	3	u.s.	GPE
taxlaw-2799	589	4	u.s.	GPE
taxlaw-2799	589	5	the chicago mercantile exchange	ORG
taxlaw-2799	589	6	cme	ORG
taxlaw-2799	589	7	europe	LOC
taxlaw-2799	589	8	europe	LOC
taxlaw-2799	590	1	two	CARDINAL
taxlaw-2799	590	2	u.s.	GPE
taxlaw-2799	595	1	132	CARDINAL
taxlaw-2799	596	1	one	CARDINAL
taxlaw-2799	597	1	cme	ORG
taxlaw-2799	598	1	two	CARDINAL
taxlaw-2799	599	1	45	CARDINAL
taxlaw-2799	599	2	u.s.	GPE
taxlaw-2799	599	3	european	NORP
taxlaw-2799	599	4	isda	ORG
taxlaw-2799	599	5	dec. 30, 2010	DATE
taxlaw-2799	601	1	43	CARDINAL
taxlaw-2799	602	1	2011	DATE
taxlaw-2799	603	1	dodd	PERSON
taxlaw-2799	603	2	29	CARDINAL
taxlaw-2799	604	1	u.s.	GPE
taxlaw-2799	604	2	u.s.	GPE
taxlaw-2799	604	3	new york	GPE
taxlaw-2799	604	4	the federal reserve	ORG
taxlaw-2799	604	5	new york	GPE
taxlaw-2799	604	6	department.46	GPE
taxlaw-2799	604	7	the united states	GPE
taxlaw-2799	604	8	canada	GPE
taxlaw-2799	604	9	europe	LOC
taxlaw-2799	607	1	new york	GPE
taxlaw-2799	607	2	december 2008	DATE
taxlaw-2799	608	1	march 2009	DATE
taxlaw-2799	608	2	fed	ORG
taxlaw-2799	608	3	sec	ORG
taxlaw-2799	608	4	march 2009	DATE
taxlaw-2799	609	1	$7 trillion	MONEY
taxlaw-2799	609	2	the end of september 2010	DATE
taxlaw-2799	609	3	billion.48 ice trust	ORG
taxlaw-2799	611	1	daily	DATE
taxlaw-2799	611	2	daily	DATE
taxlaw-2799	613	1	46	CARDINAL
taxlaw-2799	613	2	november 2008	DATE
taxlaw-2799	613	3	sec	ORG
taxlaw-2799	613	4	cftc	ORG
taxlaw-2799	613	5	fed	ORG
taxlaw-2799	614	1	ccp	ORG
taxlaw-2799	614	2	one	CARDINAL
taxlaw-2799	614	3	fed	ORG
taxlaw-2799	614	4	cftc	ORG
taxlaw-2799	614	5	sec	ORG
taxlaw-2799	614	6	u.s.	GPE
taxlaw-2799	614	7	the u.s. securities and exchange commission	ORG
taxlaw-2799	614	8	u.s.	GPE
taxlaw-2799	614	9	dec. 30, 2010	DATE
taxlaw-2799	615	1	47	DATE
taxlaw-2799	615	2	new york	GPE
taxlaw-2799	615	3	intercontinental exchange, inc.	ORG
taxlaw-2799	615	4	n.y.	GPE
taxlaw-2799	615	5	dec. 31, 2010	DATE
taxlaw-2799	616	1	fed	ORG
taxlaw-2799	616	2	march 4, 2009	DATE
taxlaw-2799	617	1	sec	ORG
taxlaw-2799	617	2	34-59527	CARDINAL
taxlaw-2799	617	3	mar. 6, 2009	DATE
taxlaw-2799	617	4	74	CARDINAL
taxlaw-2799	619	1	10791	DATE
taxlaw-2799	619	2	mar. 12, 2009	DATE
taxlaw-2799	620	1	sec	ORG
taxlaw-2799	622	1	48	CARDINAL
taxlaw-2799	622	2	dec. 30, 2010	DATE
taxlaw-2799	623	1	30	CARDINAL
taxlaw-2799	623	2	2:1	CARDINAL
taxlaw-2799	624	1	cme	ORG
taxlaw-2799	625	1	cme	ORG
taxlaw-2799	625	2	cme	ORG
taxlaw-2799	625	3	cme	ORG
taxlaw-2799	625	4	the chicago board of trade	ORG
taxlaw-2799	625	5	the new york mercantile exchange	ORG
taxlaw-2799	625	6	nymex	ORG
taxlaw-2799	625	7	comex	ORG
taxlaw-2799	626	1	cftc	ORG
taxlaw-2799	627	1	cme	ORG
taxlaw-2799	627	2	cme	ORG
taxlaw-2799	628	1	cme	ORG
taxlaw-2799	628	2	cftc	ORG
taxlaw-2799	628	3	dco”).49 cme	ORG
taxlaw-2799	628	4	cme	ORG
taxlaw-2799	629	1	cme	ORG
taxlaw-2799	630	1	december 2008	DATE
taxlaw-2799	630	2	cme	ORG
taxlaw-2799	630	3	march 2009	DATE
taxlaw-2799	630	4	cme	ORG
taxlaw-2799	630	5	conditions.50	ORG
taxlaw-2799	630	6	cme	ORG
taxlaw-2799	630	7	december 2009	DATE
taxlaw-2799	631	1	the end of september 2010	DATE
taxlaw-2799	631	2	cme	ORG
taxlaw-2799	631	3	35	MONEY
taxlaw-2799	631	4	cme	ORG
taxlaw-2799	631	5	49	CARDINAL
taxlaw-2799	631	6	cftc	ORG
taxlaw-2799	631	7	dcos	GPE
taxlaw-2799	631	8	only two	CARDINAL
taxlaw-2799	633	1	u.s.	GPE
taxlaw-2799	633	2	dec. 31, 2010	DATE
taxlaw-2799	633	3	andrea s. kramer	PERSON
taxlaw-2799	633	4	4.02	CARDINAL
taxlaw-2799	633	5	62.01	CARDINAL
taxlaw-2799	633	6	cch 3d ed	ORG
taxlaw-2799	633	7	2006	DATE
taxlaw-2799	633	8	william r. pomierski	PERSON
taxlaw-2799	633	9	andrea s. kramer &	PERSON
taxlaw-2799	633	10	peter c. fusaro eds.	PERSON
taxlaw-2799	633	11	cameron 2008	PERSON
taxlaw-2799	634	1	dodd-frank	ORG
taxlaw-2799	635	1	50	CARDINAL
taxlaw-2799	635	2	cftc	ORG
taxlaw-2799	635	3	cme	ORG
taxlaw-2799	635	4	dec. 23, 2008	DATE
taxlaw-2799	635	5	dec. 31, 2010	DATE
taxlaw-2799	635	6	1934	DATE
taxlaw-2799	635	7	chicago mercantile exchange	ORG
taxlaw-2799	635	8	74	CARDINAL
taxlaw-2799	637	1	11781	DATE
taxlaw-2799	637	2	mar. 19, 2009	DATE
taxlaw-2799	638	1	cme	ORG
taxlaw-2799	639	1	51	CARDINAL
taxlaw-2799	639	2	cme	ORG
taxlaw-2799	639	3	dec. 31, 2010	DATE
taxlaw-2799	640	1	52	CARDINAL
taxlaw-2799	640	2	cme	ORG
taxlaw-2799	641	1	cme	ORG
taxlaw-2799	642	1	cme	ORG
taxlaw-2799	643	1	2011	DATE
taxlaw-2799	643	2	dodd	PERSON
taxlaw-2799	643	3	31	CARDINAL
taxlaw-2799	643	4	cme	ORG
taxlaw-2799	644	1	cme	ORG
taxlaw-2799	646	1	chapter 8f	LAW
taxlaw-2799	646	2	cme	ORG
taxlaw-2799	647	1	chapter 8f	LAW
taxlaw-2799	647	2	cme	ORG
taxlaw-2799	648	1	chapter 801	LAW
taxlaw-2799	648	2	cme	ORG
taxlaw-2799	649	1	cme	ORG
taxlaw-2799	649	2	daily	DATE
taxlaw-2799	649	3	daily	DATE
taxlaw-2799	650	1	cme	ORG
taxlaw-2799	651	1	3	CARDINAL
taxlaw-2799	656	1	cftc	ORG
taxlaw-2799	656	2	cme	ORG
taxlaw-2799	659	1	three	CARDINAL
taxlaw-2799	660	1	four	CARDINAL
taxlaw-2799	663	1	cme	ORG
taxlaw-2799	664	1	dodd-frank	PERSON
taxlaw-2799	664	2	supra	PERSON
taxlaw-2799	664	3	45	CARDINAL
taxlaw-2799	665	1	iii.a.1	PERSON
taxlaw-2799	665	2	cme) & iii.a.2 (	ORG
taxlaw-2799	665	3	cme	ORG
taxlaw-2799	665	4	securities & exchange commission	ORG
taxlaw-2799	665	5	dec. 14, 2009	DATE
taxlaw-2799	665	6	securities & exchange commission	ORG
taxlaw-2799	665	7	the u.s. securities exchange act of 1934 with	ORG
taxlaw-2799	665	8	u.s.	GPE
taxlaw-2799	665	9	llc	GPE
taxlaw-2799	665	10	the march 6, 2009	DATE
taxlaw-2799	665	11	dec. 4, 2009	DATE
taxlaw-2799	666	1	53	CARDINAL
taxlaw-2799	667	1	32	CARDINAL
taxlaw-2799	667	2	2:1	CARDINAL
taxlaw-2799	667	3	1999	DATE
taxlaw-2799	667	4	about forty percent	PERCENT
taxlaw-2799	667	5	fourteen	CARDINAL
taxlaw-2799	668	1	first	ORDINAL
taxlaw-2799	672	1	cme	ORG
taxlaw-2799	672	2	cftc	ORG
taxlaw-2799	673	1	idcg	ORG
taxlaw-2799	673	2	nasdaq omx	ORG
taxlaw-2799	677	1	first	ORDINAL
taxlaw-2799	677	2	december 2008	DATE
taxlaw-2799	677	3	only four	CARDINAL
taxlaw-2799	678	1	cme	ORG
taxlaw-2799	678	2	october 18	DATE
taxlaw-2799	678	3	2010.57	CARDINAL
taxlaw-2799	678	4	cme	ORG
taxlaw-2799	678	5	54	CARDINAL
taxlaw-2799	678	6	jeremy grant	PERSON
taxlaw-2799	678	7	sept. 15, 2010	DATE
taxlaw-2799	678	8	over $100 million	MONEY
taxlaw-2799	679	1	55	CARDINAL
taxlaw-2799	679	2	the end of december 2010	DATE
taxlaw-2799	680	1	http://www.swapdrop.com/marketreport.aspx	ORG
taxlaw-2799	680	2	dec. 31, 2010	DATE
taxlaw-2799	681	1	56	CARDINAL
taxlaw-2799	681	2	june 25, 2010	DATE
taxlaw-2799	682	1	57	CARDINAL
taxlaw-2799	682	2	cme	ORG
taxlaw-2799	682	3	oct. 18, 2010	DATE
taxlaw-2799	682	4	dec. 31, 2010	DATE
taxlaw-2799	683	1	2011	DATE
taxlaw-2799	683	2	dodd	PERSON
taxlaw-2799	683	3	33	CARDINAL
taxlaw-2799	683	4	4 percent	PERCENT
taxlaw-2799	683	5	3-month	DATE
taxlaw-2799	684	1	dodd-frank’s	ORG
taxlaw-2799	685	1	dodd-frank	PERSON
taxlaw-2799	685	2	sec	ORG
taxlaw-2799	685	3	dodd-frank	PERSON
taxlaw-2799	687	1	roughly one year	DATE
taxlaw-2799	688	1	1	CARDINAL
taxlaw-2799	690	1	22	CARDINAL
taxlaw-2799	690	2	dodd-frank’s	ORG
taxlaw-2799	690	3	1256	DATE
taxlaw-2799	690	4	58	CARDINAL
taxlaw-2799	690	5	dodd-frank wall	PERSON
taxlaw-2799	692	1	111203	DATE
taxlaw-2799	692	2	721	CARDINAL
taxlaw-2799	692	3	124	CARDINAL
taxlaw-2799	693	1	1376	CARDINAL
taxlaw-2799	693	2	1658-72	DATE
taxlaw-2799	693	3	2010	DATE
taxlaw-2799	693	4	761	CARDINAL
taxlaw-2799	693	5	124	CARDINAL
taxlaw-2799	694	1	1376	CARDINAL
taxlaw-2799	694	2	1754-59	DATE
taxlaw-2799	694	3	2010	DATE
taxlaw-2799	694	4	1934	DATE
taxlaw-2799	695	1	59	CARDINAL
taxlaw-2799	695	2	four	CARDINAL
taxlaw-2799	695	3	dodd-frank	ORG
taxlaw-2799	696	1	34	CARDINAL
taxlaw-2799	696	2	jour al	PERSON
taxlaw-2799	696	3	2:1	CARDINAL
taxlaw-2799	696	4	cftc	ORG
taxlaw-2799	696	5	sec	ORG
taxlaw-2799	697	1	two	CARDINAL
taxlaw-2799	699	1	treasury	ORG
taxlaw-2799	699	2	dodd-frank.61	PERSON
taxlaw-2799	699	3	60	CARDINAL
taxlaw-2799	699	4	dodd-frank wall street	PERSON
taxlaw-2799	701	1	111203	DATE
taxlaw-2799	701	2	124	CARDINAL
taxlaw-2799	702	1	1376	CARDINAL
taxlaw-2799	702	2	1663	CARDINAL
taxlaw-2799	702	3	2010	DATE
taxlaw-2799	702	4	47	CARDINAL
taxlaw-2799	702	5	1a	CARDINAL
taxlaw-2799	703	1	1a	CARDINAL
taxlaw-2799	704	1	61	CARDINAL
taxlaw-2799	706	1	75	CARDINAL
taxlaw-2799	708	1	66426	DATE
taxlaw-2799	708	2	oct. 28, 2010	DATE
taxlaw-2799	709	1	dodd-frank	PERSON
taxlaw-2799	710	1	2011	DATE
taxlaw-2799	711	1	dodd	PERSON
taxlaw-2799	711	2	35	DATE
taxlaw-2799	712	1	dodd-frank	PERSON
taxlaw-2799	713	1	aig fp’s	ORG
taxlaw-2799	713	2	2	CARDINAL
taxlaw-2799	714	1	cftc	ORG
taxlaw-2799	714	2	sec	ORG
taxlaw-2799	717	1	dodd-frank’s	PERSON
taxlaw-2799	717	2	62	CARDINAL
taxlaw-2799	717	3	124	CARDINAL
taxlaw-2799	718	1	1376	CARDINAL
taxlaw-2799	718	2	1673	DATE
taxlaw-2799	718	3	2010	DATE
taxlaw-2799	718	4	767	PRODUCT
taxlaw-2799	718	5	124	CARDINAL
taxlaw-2799	719	1	1376	CARDINAL
taxlaw-2799	719	2	1799-800	DATE
taxlaw-2799	719	3	2010	DATE
taxlaw-2799	720	1	63	CARDINAL
taxlaw-2799	720	2	june 2000	DATE
taxlaw-2799	720	3	new york	GPE
taxlaw-2799	721	1	new york	GPE
taxlaw-2799	721	2	apr. 18, 2000	DATE
taxlaw-2799	721	3	http://www.ins.state.ny.us/ogco2000/rg004181.htm	ORG
taxlaw-2799	722	1	late 2008	DATE
taxlaw-2799	722	2	eric dinallo	PERSON
taxlaw-2799	722	3	new york’s	GPE
taxlaw-2799	722	4	the house committee on agriculture (	ORG
taxlaw-2799	722	5	cftc	ORG
taxlaw-2799	723	1	new york	GPE
taxlaw-2799	723	2	19	CARDINAL
taxlaw-2799	723	3	sept. 22, 2008	DATE
taxlaw-2799	723	4	u.s.	GPE
taxlaw-2799	724	1	110th	ORDINAL
taxlaw-2799	725	1	79-81	CARDINAL
taxlaw-2799	725	2	eric dinallo	PERSON
taxlaw-2799	725	3	new york	GPE
taxlaw-2799	726	1	new york	GPE
taxlaw-2799	726	2	a. kramer	PERSON
taxlaw-2799	726	3	a. harris & r. ansehl	ORG
taxlaw-2799	726	4	supra	PERSON
taxlaw-2799	726	5	28	CARDINAL
taxlaw-2799	729	1	64	CARDINAL
taxlaw-2799	729	2	section 723	LAW
taxlaw-2799	729	3	dodd-frank	ORG
taxlaw-2799	730	1	section 763	LAW
taxlaw-2799	730	2	dodd-frank	ORG
taxlaw-2799	731	1	dodd-frank wall	PERSON
taxlaw-2799	733	1	111	CARDINAL
taxlaw-2799	733	2	723	CARDINAL
taxlaw-2799	733	3	763	CARDINAL
taxlaw-2799	733	4	124	CARDINAL
taxlaw-2799	734	1	1376	CARDINAL
taxlaw-2799	734	2	1675	CARDINAL
taxlaw-2799	734	3	2010	DATE
taxlaw-2799	735	1	36	CARDINAL
taxlaw-2799	735	2	2:1	CARDINAL
taxlaw-2799	737	1	congress	ORG
taxlaw-2799	741	1	cftc	ORG
taxlaw-2799	741	2	sec	ORG
taxlaw-2799	744	1	3	CARDINAL
taxlaw-2799	745	1	dodd-frank	PERSON
taxlaw-2799	746	1	cftc	ORG
taxlaw-2799	746	2	sec	ORG
taxlaw-2799	748	1	65	CARDINAL
taxlaw-2799	748	2	dodd-frank wall	PERSON
taxlaw-2799	750	1	111203	DATE
taxlaw-2799	750	2	724	CARDINAL
taxlaw-2799	750	3	124	CARDINAL
taxlaw-2799	751	1	1376	CARDINAL
taxlaw-2799	751	2	2010	DATE
taxlaw-2799	751	3	4d	CARDINAL
taxlaw-2799	752	1	1a	CARDINAL
taxlaw-2799	753	1	66	CARDINAL
taxlaw-2799	754	1	721	CARDINAL
taxlaw-2799	754	2	124	CARDINAL
taxlaw-2799	755	1	1376	CARDINAL
taxlaw-2799	755	2	2010	DATE
taxlaw-2799	755	3	50	CARDINAL
taxlaw-2799	755	4	1a	CARDINAL
taxlaw-2799	756	1	1a	CARDINAL
taxlaw-2799	757	1	67	CARDINAL
taxlaw-2799	758	1	733	CARDINAL
taxlaw-2799	758	2	124	CARDINAL
taxlaw-2799	759	1	1376	CARDINAL
taxlaw-2799	759	2	2010	DATE
taxlaw-2799	759	3	5h	CARDINAL
taxlaw-2799	760	1	1a	CARDINAL
taxlaw-2799	761	1	68	CARDINAL
taxlaw-2799	762	1	721	CARDINAL
taxlaw-2799	762	2	124	CARDINAL
taxlaw-2799	763	1	1376	CARDINAL
taxlaw-2799	763	2	2010	DATE
taxlaw-2799	763	3	49	CARDINAL
taxlaw-2799	763	4	1a	CARDINAL
taxlaw-2799	764	1	1a	CARDINAL
taxlaw-2799	765	1	2011	DATE
taxlaw-2799	765	2	dodd	PERSON
taxlaw-2799	765	3	37	DATE
taxlaw-2799	765	4	the united states	GPE
taxlaw-2799	765	5	dodd-frank	PERSON
taxlaw-2799	767	1	cftc	ORG
taxlaw-2799	767	2	sec	ORG
taxlaw-2799	769	1	three	CARDINAL
taxlaw-2799	772	1	u.s.	GPE
taxlaw-2799	772	2	united states	GPE
taxlaw-2799	774	1	1	CARDINAL
taxlaw-2799	776	1	6 percent	PERCENT
taxlaw-2799	776	2	5 percent	PERCENT
taxlaw-2799	778	1	69	CARDINAL
taxlaw-2799	778	2	721	CARDINAL
taxlaw-2799	778	3	124	CARDINAL
taxlaw-2799	779	1	1376	CARDINAL
taxlaw-2799	779	2	2010	DATE
taxlaw-2799	779	3	33	CARDINAL
taxlaw-2799	779	4	1a	CARDINAL
taxlaw-2799	780	1	1a	CARDINAL
taxlaw-2799	781	1	70	CARDINAL
taxlaw-2799	782	1	723	CARDINAL
taxlaw-2799	782	2	124	CARDINAL
taxlaw-2799	783	1	1376	CARDINAL
taxlaw-2799	783	2	2010	DATE
taxlaw-2799	783	3	7	CARDINAL
taxlaw-2799	783	4	2(h	CARDINAL
taxlaw-2799	784	1	1a	CARDINAL
taxlaw-2799	785	1	38	CARDINAL
taxlaw-2799	785	2	2:1	CARDINAL
taxlaw-2799	791	1	the fall of 2009	DATE
taxlaw-2799	794	1	2	CARDINAL
taxlaw-2799	794	2	coupons.71	ORG
taxlaw-2799	794	3	one	CARDINAL
taxlaw-2799	794	4	100	CARDINAL
taxlaw-2799	794	5	500	CARDINAL
taxlaw-2799	798	1	one	CARDINAL
taxlaw-2799	799	1	175	CARDINAL
taxlaw-2799	799	2	100	CARDINAL
taxlaw-2799	803	1	72	CARDINAL
taxlaw-2799	804	1	north american	NORP
taxlaw-2799	805	1	european	NORP
taxlaw-2799	806	1	north american	NORP
taxlaw-2799	807	1	2011	DATE
taxlaw-2799	807	2	dodd	PERSON
taxlaw-2799	807	3	39	CARDINAL
taxlaw-2799	811	1	one	CARDINAL
taxlaw-2799	811	2	semi-annually	DATE
taxlaw-2799	816	1	6 percent	PERCENT
taxlaw-2799	816	2	4 percent	PERCENT
taxlaw-2799	816	3	400	CARDINAL
taxlaw-2799	817	1	greater than 6 percent	PERCENT
taxlaw-2799	821	1	daily	DATE
taxlaw-2799	821	2	at least one	CARDINAL
taxlaw-2799	822	1	73	CARDINAL
taxlaw-2799	822	2	125	CARDINAL
taxlaw-2799	822	3	north american	NORP
taxlaw-2799	824	1	dec. 31, 2010	DATE
taxlaw-2799	825	1	every 6 months	DATE
taxlaw-2799	828	1	40	CARDINAL
taxlaw-2799	828	2	jour al	PERSON
taxlaw-2799	829	1	2:1	CARDINAL
taxlaw-2799	830	1	zero	CARDINAL
taxlaw-2799	831	1	payments.74	PERSON
taxlaw-2799	832	1	100	CARDINAL
taxlaw-2799	832	2	500	CARDINAL
taxlaw-2799	833	1	500	CARDINAL
taxlaw-2799	833	2	400	CARDINAL
taxlaw-2799	833	3	100	CARDINAL
taxlaw-2799	834	1	550	CARDINAL
taxlaw-2799	834	2	50	CARDINAL
taxlaw-2799	837	1	first	ORDINAL
taxlaw-2799	838	1	years 1 and 2	DATE
taxlaw-2799	838	2	year 3	DATE
taxlaw-2799	838	3	that year	DATE
taxlaw-2799	838	4	year 4	DATE
taxlaw-2799	838	5	year 4	DATE
taxlaw-2799	838	6	year 3	DATE
taxlaw-2799	840	1	the end of december 2010	DATE
taxlaw-2799	840	2	isda	ORG
taxlaw-2799	840	3	4	CARDINAL
taxlaw-2799	840	4	over 50	CARDINAL
taxlaw-2799	841	1	only 6	CARDINAL
taxlaw-2799	841	2	the years 2007	DATE
taxlaw-2799	841	3	0	CARDINAL
taxlaw-2799	841	4	2006	DATE
taxlaw-2799	841	5	3	CARDINAL
taxlaw-2799	841	6	2005	DATE
taxlaw-2799	841	7	3	CARDINAL
taxlaw-2799	841	8	2008	DATE
taxlaw-2799	841	9	2009	DATE
taxlaw-2799	841	10	2010	DATE
taxlaw-2799	842	1	dec. 31, 2010	DATE
taxlaw-2799	843	1	75	CARDINAL
taxlaw-2799	845	1	jargon	ORG
taxlaw-2799	849	1	2011	DATE
taxlaw-2799	849	2	dodd	PERSON
taxlaw-2799	849	3	41	CARDINAL
taxlaw-2799	849	4	two	CARDINAL
taxlaw-2799	851	1	year 3	DATE
taxlaw-2799	851	2	year 2	DATE
taxlaw-2799	852	1	first	ORDINAL
taxlaw-2799	856	1	one	CARDINAL
taxlaw-2799	860	1	76	DATE
taxlaw-2799	861	1	markit	PERSON
taxlaw-2799	862	1	dec. 31, 2010	DATE
taxlaw-2799	868	1	40%	PERCENT
taxlaw-2799	868	2	25%	PERCENT
taxlaw-2799	869	1	42	CARDINAL
taxlaw-2799	869	2	2:1	CARDINAL
taxlaw-2799	873	1	xyz corp.	ORG
taxlaw-2799	873	2	$10 million	MONEY
taxlaw-2799	873	3	5 years	DATE
taxlaw-2799	873	4	75	CARDINAL
taxlaw-2799	874	1	1	CARDINAL
taxlaw-2799	874	2	75	CARDINAL
taxlaw-2799	874	3	•	CARDINAL
taxlaw-2799	874	4	575	CARDINAL
taxlaw-2799	874	5	500	CARDINAL
taxlaw-2799	874	6	•	CARDINAL
taxlaw-2799	874	7	244,000	MONEY
taxlaw-2799	874	8	500	CARDINAL
taxlaw-2799	874	9	2	CARDINAL
taxlaw-2799	874	10	75	CARDINAL
taxlaw-2799	874	11	•	CARDINAL
taxlaw-2799	874	12	175	CARDINAL
taxlaw-2799	874	13	100	CARDINAL
taxlaw-2799	874	14	•	CARDINAL
taxlaw-2799	874	15	335,000	MONEY
taxlaw-2799	874	16	100	CARDINAL
taxlaw-2799	874	17	3	CARDINAL
taxlaw-2799	874	18	75	CARDINAL
taxlaw-2799	874	19	•	CARDINAL
taxlaw-2799	874	20	25	CARDINAL
taxlaw-2799	874	21	100	CARDINAL
taxlaw-2799	874	22	•	CARDINAL
taxlaw-2799	874	23	377,000	MONEY
taxlaw-2799	874	24	100	CARDINAL
taxlaw-2799	874	25	a few minutes	TIME
taxlaw-2799	875	1	first	ORDINAL
taxlaw-2799	875	2	1	CARDINAL
taxlaw-2799	875	3	2	CARDINAL
taxlaw-2799	875	4	75	CARDINAL
taxlaw-2799	875	5	1	MONEY
taxlaw-2799	875	6	500	CARDINAL
taxlaw-2799	875	7	2	MONEY
taxlaw-2799	875	8	100	CARDINAL
taxlaw-2799	876	1	1	MONEY
taxlaw-2799	876	2	2	MONEY
taxlaw-2799	877	1	75	CARDINAL
taxlaw-2799	877	2	1	MONEY
taxlaw-2799	877	3	2	MONEY
taxlaw-2799	877	4	5-year	DATE
taxlaw-2799	877	5	75	CARDINAL
taxlaw-2799	877	6	79	CARDINAL
taxlaw-2799	879	1	2011	DATE
taxlaw-2799	879	2	dodd	PERSON
taxlaw-2799	879	3	43	CARDINAL
taxlaw-2799	880	1	75	CARDINAL
taxlaw-2799	880	2	year 3	DATE
taxlaw-2799	880	3	1	MONEY
taxlaw-2799	880	4	2	MONEY
taxlaw-2799	881	1	year 3	DATE
taxlaw-2799	881	2	year 4	DATE
taxlaw-2799	882	1	75	CARDINAL
taxlaw-2799	882	2	year 4	DATE
taxlaw-2799	882	3	#1 and #2	MONEY
taxlaw-2799	883	1	2	CARDINAL
taxlaw-2799	883	2	3	CARDINAL
taxlaw-2799	884	1	3	MONEY
taxlaw-2799	884	2	3	MONEY
taxlaw-2799	884	3	2	MONEY
taxlaw-2799	889	1	daily	DATE
taxlaw-2799	890	1	the current date	DATE
taxlaw-2799	892	1	daily	DATE
taxlaw-2799	893	1	1	CARDINAL
taxlaw-2799	893	2	244,000	MONEY
taxlaw-2799	894	1	500	CARDINAL
taxlaw-2799	894	2	575	CARDINAL
taxlaw-2799	896	1	1	CARDINAL
taxlaw-2799	896	2	244,000	MONEY
taxlaw-2799	897	1	day 1	DATE
taxlaw-2799	897	2	zero	CARDINAL
taxlaw-2799	897	3	the end of the day	DATE
taxlaw-2799	897	4	44	CARDINAL
taxlaw-2799	897	5	2:1	CARDINAL
taxlaw-2799	898	1	244,000	MONEY
taxlaw-2799	898	2	75	CARDINAL
taxlaw-2799	900	1	244,000	MONEY
taxlaw-2799	902	1	75	CARDINAL
taxlaw-2799	903	1	years 1 and 2	DATE
taxlaw-2799	903	2	year 3	DATE
taxlaw-2799	904	1	daily	DATE
taxlaw-2799	906	1	two	CARDINAL
taxlaw-2799	907	1	first	ORDINAL
taxlaw-2799	910	1	second	ORDINAL
taxlaw-2799	910	2	daily	DATE
taxlaw-2799	911	1	today	DATE
taxlaw-2799	911	2	100	MONEY
taxlaw-2799	911	3	7	MONEY
taxlaw-2799	911	4	tomorrow	DATE
taxlaw-2799	911	5	80	CARDINAL
taxlaw-2799	911	6	the end of the day	DATE
taxlaw-2799	914	1	2011	DATE
taxlaw-2799	914	2	dodd	PERSON
taxlaw-2799	914	3	45	CARDINAL
taxlaw-2799	914	4	25	MONEY
taxlaw-2799	914	5	2	MONEY
taxlaw-2799	914	6	the end of the second day	DATE
taxlaw-2799	914	7	75	MONEY
taxlaw-2799	915	1	2	MONEY
taxlaw-2799	915	2	7	MONEY
taxlaw-2799	915	3	the second day	DATE
taxlaw-2799	916	1	3	CARDINAL
taxlaw-2799	918	1	three	CARDINAL
taxlaw-2799	921	1	first	ORDINAL
taxlaw-2799	921	2	6 percent	PERCENT
taxlaw-2799	921	3	$100 million	MONEY
taxlaw-2799	921	4	five years	DATE
taxlaw-2799	921	5	second	ORDINAL
taxlaw-2799	921	6	6 percent	PERCENT
taxlaw-2799	921	7	$100 million	MONEY
taxlaw-2799	921	8	five years	DATE
taxlaw-2799	922	1	two	CARDINAL
taxlaw-2799	922	2	zero	CARDINAL
taxlaw-2799	923	1	first	ORDINAL
taxlaw-2799	923	2	first	ORDINAL
taxlaw-2799	925	1	first	ORDINAL
taxlaw-2799	925	2	second	ORDINAL
taxlaw-2799	925	3	second	ORDINAL
taxlaw-2799	925	4	first	ORDINAL
taxlaw-2799	931	1	united states	GPE
taxlaw-2799	932	1	5	MONEY
taxlaw-2799	932	2	5	MONEY
taxlaw-2799	932	3	first	ORDINAL
taxlaw-2799	932	4	5	MONEY
taxlaw-2799	932	5	second	ORDINAL
taxlaw-2799	932	6	5	MONEY
taxlaw-2799	932	7	second	ORDINAL
taxlaw-2799	933	1	5	MONEY
taxlaw-2799	934	1	46	CARDINAL
taxlaw-2799	934	2	2:1	CARDINAL
taxlaw-2799	935	1	first	ORDINAL
taxlaw-2799	935	2	dodd-frank’s	PERSON
taxlaw-2799	937	1	dodd	PERSON
taxlaw-2799	937	2	section 1256	LAW
taxlaw-2799	938	1	dodd-frank	PERSON
taxlaw-2799	938	2	sixteen	CARDINAL
taxlaw-2799	938	3	849	CARDINAL
taxlaw-2799	939	1	1256	CARDINAL
taxlaw-2799	940	1	dodd-frank	PERSON
taxlaw-2799	940	2	senate	ORG
taxlaw-2799	942	1	section 1256	LAW
taxlaw-2799	945	1	section 1256	LAW
taxlaw-2799	945	2	dodd-frank	PERSON
taxlaw-2799	946	1	82	CARDINAL
taxlaw-2799	946	2	44	DATE
taxlaw-2799	946	3	1001	DATE
taxlaw-2799	947	1	83	CARDINAL
taxlaw-2799	947	2	dodd-frank wall	PERSON
taxlaw-2799	949	1	111203	DATE
taxlaw-2799	949	2	1601	DATE
taxlaw-2799	949	3	124	CARDINAL
taxlaw-2799	950	1	2223	CARDINAL
taxlaw-2799	950	2	2010	DATE
taxlaw-2799	950	3	1256(b	CARDINAL
taxlaw-2799	951	1	section 1256(b	LAW
taxlaw-2799	951	2	section 1256	LAW
taxlaw-2799	952	1	84	CARDINAL
taxlaw-2799	952	2	111	CARDINAL
taxlaw-2799	952	3	879	CARDINAL
taxlaw-2799	952	4	2010	DATE
taxlaw-2799	953	1	2011	DATE
taxlaw-2799	953	2	dodd	PERSON
taxlaw-2799	953	3	47	CARDINAL
taxlaw-2799	957	1	§ 1256,85 (	ORG
taxlaw-2799	957	2	congress	ORG
taxlaw-2799	957	3	1256	CARDINAL
taxlaw-2799	957	4	congress	ORG
taxlaw-2799	957	5	congress	ORG
taxlaw-2799	957	6	85	CARDINAL
taxlaw-2799	957	7	treasury	ORG
taxlaw-2799	957	8	fiscal year 2011	DATE
taxlaw-2799	957	9	32	CARDINAL
taxlaw-2799	957	10	february 2010	DATE
taxlaw-2799	957	11	60/40	CARDINAL
taxlaw-2799	958	1	86	CARDINAL
taxlaw-2799	958	2	the years	DATE
taxlaw-2799	959	1	yoram keinan	PERSON
taxlaw-2799	959	2	128	CARDINAL
taxlaw-2799	959	3	1269	CARDINAL
taxlaw-2799	959	4	sept. 20, 2010	DATE
taxlaw-2799	959	5	david s. miller	PERSON
taxlaw-2799	959	6	121	CARDINAL
taxlaw-2799	959	7	213	CARDINAL
taxlaw-2799	959	8	2008	DATE
taxlaw-2799	959	9	clarissa potter	PERSON
taxlaw-2799	959	10	33	CARDINAL
taxlaw-2799	960	1	u. l. rev	PERSON
taxlaw-2799	961	1	879	CARDINAL
taxlaw-2799	961	2	1999	DATE
taxlaw-2799	961	3	robert h. scarborough	PERSON
taxlaw-2799	961	4	72	CARDINAL
taxlaw-2799	961	5	1994	DATE
taxlaw-2799	961	6	david j. shakow	PERSON
taxlaw-2799	961	7	134	CARDINAL
taxlaw-2799	961	8	l. rev	PERSON
taxlaw-2799	961	9	1111	DATE
taxlaw-2799	961	10	1986	DATE
taxlaw-2799	961	11	david a. weisbach	PERSON
taxlaw-2799	961	12	50	CARDINAL
taxlaw-2799	961	13	491	CARDINAL
taxlaw-2799	961	14	1995	DATE
taxlaw-2799	961	15	edward d. kleinbard & thomas l. evans	ORG
taxlaw-2799	961	16	75	CARDINAL
taxlaw-2799	961	17	788	CARDINAL
taxlaw-2799	961	18	1997	DATE
taxlaw-2799	964	1	second	ORDINAL
taxlaw-2799	965	1	miller	ORG
taxlaw-2799	965	2	supra	PERSON
taxlaw-2799	965	3	86	CARDINAL
taxlaw-2799	965	4	213	CARDINAL
taxlaw-2799	965	5	supra	PERSON
taxlaw-2799	965	6	86	CARDINAL
taxlaw-2799	965	7	882	CARDINAL
taxlaw-2799	965	8	supra	PERSON
taxlaw-2799	965	9	86	CARDINAL
taxlaw-2799	965	10	1118	DATE
taxlaw-2799	965	11	supra	PERSON
taxlaw-2799	965	12	86	CARDINAL
taxlaw-2799	965	13	511	CARDINAL
taxlaw-2799	970	1	haig-simons	ORG
taxlaw-2799	971	1	keinan	PERSON
taxlaw-2799	971	2	supra	PERSON
taxlaw-2799	971	3	86	CARDINAL
taxlaw-2799	971	4	1279 48	DATE
taxlaw-2799	972	1	2:1	CARDINAL
taxlaw-2799	972	2	dodd-frank	PERSON
taxlaw-2799	974	1	1256	DATE
taxlaw-2799	974	2	first	ORDINAL
taxlaw-2799	974	3	section 1256	LAW
taxlaw-2799	974	4	daily	DATE
taxlaw-2799	974	5	congress	ORG
taxlaw-2799	974	6	dodd-frank	PERSON
taxlaw-2799	977	1	80	CARDINAL
taxlaw-2799	977	2	miller	ORG
taxlaw-2799	977	3	supra	PERSON
taxlaw-2799	977	4	86	CARDINAL
taxlaw-2799	977	5	213	CARDINAL
taxlaw-2799	977	6	supra	PERSON
taxlaw-2799	977	7	86	CARDINAL
taxlaw-2799	977	8	879	CARDINAL
taxlaw-2799	977	9	scarborough	GPE
taxlaw-2799	977	10	supra	PERSON
taxlaw-2799	977	11	86	CARDINAL
taxlaw-2799	977	12	1048	CARDINAL
taxlaw-2799	977	13	kleinbard & evans	ORG
taxlaw-2799	977	14	supra	PERSON
taxlaw-2799	977	15	86	CARDINAL
taxlaw-2799	977	16	790	CARDINAL
taxlaw-2799	979	1	one	CARDINAL
taxlaw-2799	980	1	fas 133	ORG
taxlaw-2799	980	2	1998	DATE
taxlaw-2799	983	1	keinan	GPE
taxlaw-2799	983	2	supra	PERSON
taxlaw-2799	983	3	86	CARDINAL
taxlaw-2799	983	4	1279-81	CARDINAL
taxlaw-2799	983	5	miller	ORG
taxlaw-2799	983	6	supra	PERSON
taxlaw-2799	983	7	86	CARDINAL
taxlaw-2799	983	8	213	CARDINAL
taxlaw-2799	983	9	216	CARDINAL
taxlaw-2799	983	10	scarborough	GPE
taxlaw-2799	983	11	supra	PERSON
taxlaw-2799	983	12	86	CARDINAL
taxlaw-2799	983	13	1048	CARDINAL
taxlaw-2799	983	14	kleinbard & evans	ORG
taxlaw-2799	983	15	supra	PERSON
taxlaw-2799	983	16	86	CARDINAL
taxlaw-2799	983	17	790	CARDINAL
taxlaw-2799	989	1	supra	PERSON
taxlaw-2799	989	2	86	CARDINAL
taxlaw-2799	989	3	888-99	CARDINAL
taxlaw-2799	990	1	deborah h. schenk	PERSON
taxlaw-2799	990	2	57	CARDINAL
taxlaw-2799	990	3	503	CARDINAL
taxlaw-2799	990	4	527-29	CARDINAL
taxlaw-2799	990	5	reed shuldiner	PERSON
taxlaw-2799	990	6	70	CARDINAL
taxlaw-2799	990	7	781	CARDINAL
taxlaw-2799	990	8	1992	DATE
taxlaw-2799	993	1	2011	DATE
taxlaw-2799	993	2	dodd	PERSON
taxlaw-2799	993	3	49	DATE
taxlaw-2799	994	1	dodd-frank	PERSON
taxlaw-2799	995	1	national securities exchange	ORG
taxlaw-2799	995	2	one	CARDINAL
taxlaw-2799	995	3	today	DATE
taxlaw-2799	995	4	dodd	PERSON
taxlaw-2799	998	1	cftc	ORG
taxlaw-2799	998	2	dodd-frank	ORG
taxlaw-2799	999	1	congress	ORG
taxlaw-2799	1000	1	congress	ORG
taxlaw-2799	1000	2	first	ORDINAL
taxlaw-2799	1001	1	1256	CARDINAL
taxlaw-2799	1001	2	475	CARDINAL
taxlaw-2799	1001	3	475	CARDINAL
taxlaw-2799	1001	4	1256(d	CARDINAL
taxlaw-2799	1001	5	1256	CARDINAL
taxlaw-2799	1001	6	u.s.	GPE
taxlaw-2799	1001	7	non-u.s.	GPE
taxlaw-2799	1001	8	the united states	GPE
taxlaw-2799	1002	1	non-u.s.	GPE
taxlaw-2799	1003	1	88	CARDINAL
taxlaw-2799	1003	2	1256	DATE
taxlaw-2799	1003	3	475	CARDINAL
taxlaw-2799	1003	4	475	CARDINAL
taxlaw-2799	1003	5	1256	CARDINAL
taxlaw-2799	1004	1	50	CARDINAL
taxlaw-2799	1004	2	2:1	CARDINAL
taxlaw-2799	1005	1	section 1256	LAW
taxlaw-2799	1005	2	cftc	ORG
taxlaw-2799	1005	3	sec	ORG
taxlaw-2799	1005	4	1256	DATE
taxlaw-2799	1005	5	1256(f)(4	CARDINAL
taxlaw-2799	1007	1	congress	ORG
taxlaw-2799	1007	2	1256	DATE
taxlaw-2799	1008	1	1256	CARDINAL
taxlaw-2799	1010	1	89	CARDINAL
taxlaw-2799	1011	1	one	CARDINAL
taxlaw-2799	1014	1	90	CARDINAL
taxlaw-2799	1014	2	1256	CARDINAL
taxlaw-2799	1015	1	1	CARDINAL
taxlaw-2799	1015	2	1238	DATE
taxlaw-2799	1015	3	9	CARDINAL
taxlaw-2799	1016	1	one	CARDINAL
taxlaw-2799	1016	2	dodd	PERSON
taxlaw-2799	1016	3	1256	CARDINAL
taxlaw-2799	1017	1	dodd-frank	PERSON
taxlaw-2799	1018	1	d.	NORP
taxlaw-2799	1019	1	dodd-frank	PERSON
taxlaw-2799	1021	1	91	CARDINAL
taxlaw-2799	1021	2	1256	DATE
taxlaw-2799	1021	3	sec	ORG
taxlaw-2799	1021	4	cftc	ORG
taxlaw-2799	1022	1	dodd-frank	ORG
taxlaw-2799	1024	1	2011	DATE
taxlaw-2799	1024	2	dodd	PERSON
taxlaw-2799	1024	3	51	CARDINAL
taxlaw-2799	1024	4	section 1256	LAW
taxlaw-2799	1025	1	1256	CARDINAL
taxlaw-2799	1026	1	60/40	CARDINAL
taxlaw-2799	1028	1	two	CARDINAL
taxlaw-2799	1029	1	first	ORDINAL
taxlaw-2799	1029	2	one	CARDINAL
taxlaw-2799	1030	1	second	ORDINAL
taxlaw-2799	1030	2	u.s.	GPE
taxlaw-2799	1031	1	1256	CARDINAL
taxlaw-2799	1032	1	1256	CARDINAL
taxlaw-2799	1033	1	1	CARDINAL
taxlaw-2799	1035	1	cme	ORG
taxlaw-2799	1036	1	idcg	ORG
taxlaw-2799	1036	2	cme	ORG
taxlaw-2799	1036	3	dodd	PERSON
taxlaw-2799	1036	4	1256	DATE
taxlaw-2799	1037	1	cme	ORG
taxlaw-2799	1037	2	dodd	PERSON
taxlaw-2799	1039	1	dodd	PERSON
taxlaw-2799	1041	1	92 one	CARDINAL
taxlaw-2799	1041	2	idcg	ORG
taxlaw-2799	1042	1	cftc	ORG
taxlaw-2799	1043	1	cftc	ORG
taxlaw-2799	1043	2	one	CARDINAL
taxlaw-2799	1044	1	52	CARDINAL
taxlaw-2799	1044	2	2:1	CARDINAL
taxlaw-2799	1045	1	idcg	ORG
taxlaw-2799	1046	1	idcg	ORG
taxlaw-2799	1046	2	two	CARDINAL
taxlaw-2799	1046	3	idcg	ORG
taxlaw-2799	1047	1	1256	CARDINAL
taxlaw-2799	1047	2	idcg	ORG
taxlaw-2799	1047	3	1256	CARDINAL
taxlaw-2799	1048	1	idcg	ORG
taxlaw-2799	1050	1	congress	ORG
taxlaw-2799	1054	1	section 1256	LAW
taxlaw-2799	1054	2	interest.93	ORG
taxlaw-2799	1054	3	93	CARDINAL
taxlaw-2799	1056	1	1.446-3(c)(1)(ii	CARDINAL
taxlaw-2799	1056	2	1994	DATE
taxlaw-2799	1057	1	94	CARDINAL
taxlaw-2799	1058	1	1.446-3	CARDINAL
taxlaw-2799	1059	1	475	CARDINAL
taxlaw-2799	1060	1	u.s.	GPE
taxlaw-2799	1060	2	the united states	GPE
taxlaw-2799	1060	3	zero	CARDINAL
taxlaw-2799	1063	1	60	CARDINAL
taxlaw-2799	1064	1	397	CARDINAL
taxlaw-2799	1064	2	401	CARDINAL
taxlaw-2799	1064	3	jan. 4, 1995	DATE
taxlaw-2799	1065	1	accrue oid	PERSON
taxlaw-2799	1066	1	1.446-3(g)(1	CARDINAL
taxlaw-2799	1067	1	69	CARDINAL
taxlaw-2799	1068	1	8886,	DATE
taxlaw-2799	1068	2	8892	DATE
taxlaw-2799	1068	3	feb. 26, 2004	DATE
taxlaw-2799	1071	1	1.446-3(g)(6	DATE
taxlaw-2799	1071	2	69	CARDINAL
taxlaw-2799	1073	1	2011	DATE
taxlaw-2799	1073	2	dodd	PERSON
taxlaw-2799	1073	3	53	CARDINAL
taxlaw-2799	1076	1	year-end	DATE
taxlaw-2799	1078	1	6 percent	PERCENT
taxlaw-2799	1078	2	$100 million	MONEY
taxlaw-2799	1078	3	$100 million	MONEY
taxlaw-2799	1078	4	annually	DATE
taxlaw-2799	1078	5	5 years	DATE
taxlaw-2799	1079	1	the first year	DATE
taxlaw-2799	1079	2	4 percent	PERCENT
taxlaw-2799	1079	3	2 percent	PERCENT
taxlaw-2799	1079	4	year-end	DATE
taxlaw-2799	1080	1	$2 million	MONEY
taxlaw-2799	1080	2	$2 million	MONEY
taxlaw-2799	1081	1	year-end	DATE
taxlaw-2799	1082	1	$10 million	MONEY
taxlaw-2799	1082	2	$2 million	MONEY
taxlaw-2799	1082	3	$10 million	MONEY
taxlaw-2799	1082	4	$2 million	MONEY
taxlaw-2799	1082	5	$10 million	MONEY
taxlaw-2799	1084	1	475	CARDINAL
taxlaw-2799	1085	1	one	CARDINAL
taxlaw-2799	1085	2	at least one	CARDINAL
taxlaw-2799	1085	3	at least one	CARDINAL
taxlaw-2799	1085	4	congress	ORG
taxlaw-2799	1085	5	treasury	ORG
taxlaw-2799	1086	1	8886	DATE
taxlaw-2799	1086	2	8892	DATE
taxlaw-2799	1086	3	feb. 26, 2004	DATE
taxlaw-2799	1088	1	95	CARDINAL
taxlaw-2799	1091	1	2010	DATE
taxlaw-2799	1093	1	96	CARDINAL
taxlaw-2799	1094	1	2010	DATE
taxlaw-2799	1095	1	54	CARDINAL
taxlaw-2799	1095	2	2:1	CARDINAL
taxlaw-2799	1098	1	1092	CARDINAL
taxlaw-2799	1100	1	1256	CARDINAL
taxlaw-2799	1101	1	1.1275-6	CARDINAL
taxlaw-2799	1102	1	1092(a)(2	CARDINAL
taxlaw-2799	1103	1	1256(d	CARDINAL
taxlaw-2799	1103	2	1256	DATE
taxlaw-2799	1103	3	1256(d	CARDINAL
taxlaw-2799	1106	1	treasury department	ORG
taxlaw-2799	1109	1	2011	DATE
taxlaw-2799	1110	1	dodd	PERSON
taxlaw-2799	1110	2	55	CARDINAL
taxlaw-2799	1110	3	fannie mae	ORG
taxlaw-2799	1110	4	1.1221-2	CARDINAL
taxlaw-2799	1110	5	1.446	CARDINAL
taxlaw-2799	1110	6	97 2	CARDINAL
taxlaw-2799	1111	1	second	ORDINAL
taxlaw-2799	1111	2	cme swap futures	ORG
taxlaw-2799	1112	1	1.446-3(i).98	CARDINAL
taxlaw-2799	1112	2	475.99	CARDINAL
taxlaw-2799	1112	3	475	CARDINAL
taxlaw-2799	1112	4	1256	CARDINAL
taxlaw-2799	1112	5	97	CARDINAL
taxlaw-2799	1112	6	fannie mae	ORG
taxlaw-2799	1112	7	arkansas	GPE
taxlaw-2799	1112	8	arkansas	GPE
taxlaw-2799	1114	1	ref.	ORG
taxlaw-2799	1116	1	350	CARDINAL
taxlaw-2799	1116	2	u.s.	GPE
taxlaw-2799	1116	3	46	DATE
taxlaw-2799	1116	4	1955	DATE
taxlaw-2799	1116	5	fed	ORG
taxlaw-2799	1117	1	nat’l mortg	ORG
taxlaw-2799	1118	1	assoc	GPE
taxlaw-2799	1119	1	comm’r	CARDINAL
taxlaw-2799	1119	2	fannie mae	ORG
taxlaw-2799	1119	3	100	CARDINAL
taxlaw-2799	1119	4	541	CARDINAL
taxlaw-2799	1119	5	1993	DATE
taxlaw-2799	1120	1	ark.	GPE
taxlaw-2799	1120	2	best corp.	ORG
taxlaw-2799	1121	1	comm’r	CARDINAL
taxlaw-2799	1121	2	485	CARDINAL
taxlaw-2799	1121	3	212	CARDINAL
taxlaw-2799	1121	4	1998	DATE
taxlaw-2799	1122	1	arkansas	GPE
taxlaw-2799	1123	1	fannie mae	ORG
taxlaw-2799	1123	2	congress	ORG
taxlaw-2799	1124	1	treasury	ORG
taxlaw-2799	1124	2	1.1221-2	CARDINAL
taxlaw-2799	1124	3	1.446	CARDINAL
taxlaw-2799	1125	1	congress	ORG
taxlaw-2799	1126	1	congress	ORG
taxlaw-2799	1127	1	98	CARDINAL
taxlaw-2799	1130	1	1.446-3(i	CARDINAL
taxlaw-2799	1130	2	69	CARDINAL
taxlaw-2799	1131	1	8886,	DATE
taxlaw-2799	1131	2	8892	DATE
taxlaw-2799	1131	3	feb. 26, 2004	DATE
taxlaw-2799	1134	1	1.446-3(i	CARDINAL
taxlaw-2799	1135	1	475	CARDINAL
taxlaw-2799	1135	2	99	CARDINAL
taxlaw-2799	1136	1	475(d)(3	CARDINAL
taxlaw-2799	1136	2	2010	DATE
taxlaw-2799	1137	1	2010	DATE
taxlaw-2799	1138	1	100 i.r.c	QUANTITY
taxlaw-2799	1140	1	section 475	LAW
taxlaw-2799	1142	1	101	CARDINAL
taxlaw-2799	1142	2	congress	ORG
taxlaw-2799	1143	1	february 1992	DATE
taxlaw-2799	1143	2	56	CARDINAL
taxlaw-2799	1144	1	2:1	CARDINAL
taxlaw-2799	1145	1	section 1256	LAW
taxlaw-2799	1147	1	1256	CARDINAL
taxlaw-2799	1147	2	cme	ORG
taxlaw-2799	1147	3	1256	CARDINAL
taxlaw-2799	1147	4	1256	CARDINAL
taxlaw-2799	1148	1	dodd	PERSON
taxlaw-2799	1148	2	1256	CARDINAL
taxlaw-2799	1149	1	section 1256	LAW
taxlaw-2799	1151	1	475	CARDINAL
taxlaw-2799	1151	2	the day	DATE
taxlaw-2799	1154	1	section 1256	LAW
taxlaw-2799	1155	1	daniel rostenkowski	PERSON
taxlaw-2799	1156	1	1992	DATE
taxlaw-2799	1156	2	4287	DATE
taxlaw-2799	1156	3	102d	CARDINAL
taxlaw-2799	1157	1	feb. 22, 1992	DATE
taxlaw-2799	1158	1	a month later	DATE
taxlaw-2799	1158	2	senate	ORG
taxlaw-2799	1159	1	1992	DATE
taxlaw-2799	1159	2	102d	CARDINAL
taxlaw-2799	1160	1	senate	ORG
taxlaw-2799	1160	2	mar. 9, 1992	DATE
taxlaw-2799	1161	1	1256	DATE
taxlaw-2799	1162	1	later that month	DATE
taxlaw-2799	1163	1	daniel rostenkowski	PERSON
taxlaw-2799	1164	1	1992	DATE
taxlaw-2799	1164	2	h.r.	GPE
taxlaw-2799	1165	1	102-461	CARDINAL
taxlaw-2799	1165	2	1992	DATE
taxlaw-2799	1166	1	102 i.r.c	QUANTITY
taxlaw-2799	1167	1	2010	DATE
taxlaw-2799	1168	1	2011	DATE
taxlaw-2799	1168	2	dodd	PERSON
taxlaw-2799	1168	3	57	DATE
taxlaw-2799	1168	4	one	CARDINAL
taxlaw-2799	1168	5	1256	CARDINAL
taxlaw-2799	1168	6	section 1256	LAW
taxlaw-2799	1168	7	103	CARDINAL
taxlaw-2799	1168	8	1256(f)(2	CARDINAL
taxlaw-2799	1168	9	1256(f)(3	CARDINAL
taxlaw-2799	1169	1	section 1256(f)(2	LAW
taxlaw-2799	1169	2	1256(a)(3	CARDINAL
taxlaw-2799	1169	3	60/40	CARDINAL
taxlaw-2799	1171	1	350	CARDINAL
taxlaw-2799	1171	2	u.s.	GPE
taxlaw-2799	1171	3	53-54	CARDINAL
taxlaw-2799	1172	1	1256	DATE
taxlaw-2799	1172	2	1256(f)(2	CARDINAL
taxlaw-2799	1173	1	ark	GPE
taxlaw-2799	1175	1	446	CARDINAL
taxlaw-2799	1176	1	ark.	ORG
taxlaw-2799	1177	1	485	CARDINAL
taxlaw-2799	1177	2	u.s.	GPE
taxlaw-2799	1177	3	212	CARDINAL
taxlaw-2799	1178	1	475	CARDINAL
taxlaw-2799	1179	1	section 1256(f)(3	LAW
taxlaw-2799	1180	1	1256	CARDINAL
taxlaw-2799	1180	2	1984	DATE
taxlaw-2799	1181	1	1984	DATE
taxlaw-2799	1182	1	section 1256	LAW
taxlaw-2799	1182	2	1256(f)(3	CARDINAL
taxlaw-2799	1182	3	1256	CARDINAL
taxlaw-2799	1184	1	1256(f)(2	CARDINAL
taxlaw-2799	1186	1	1256(f)(2	CARDINAL
taxlaw-2799	1188	1	1234(a)(1	CARDINAL
taxlaw-2799	1189	1	1234	CARDINAL
taxlaw-2799	1189	2	1256(a)(3	CARDINAL
taxlaw-2799	1190	1	section 1256	LAW
taxlaw-2799	1191	1	1256(f)(2	CARDINAL
taxlaw-2799	1191	2	1256(a)(3	CARDINAL
taxlaw-2799	1191	3	1256(f)(3)(a	DATE
taxlaw-2799	1192	1	1256(f)(3)(a	DATE
taxlaw-2799	1192	2	2010	DATE
taxlaw-2799	1193	1	1256(f)(2	CARDINAL
taxlaw-2799	1194	1	beverly gordon	PERSON
taxlaw-2799	1195	1	73	CARDINAL
taxlaw-2799	1196	1	2638	DATE
taxlaw-2799	1196	2	1997	DATE
taxlaw-2799	1196	3	1256(f)(3	CARDINAL
taxlaw-2799	1197	1	1999-1130	DATE
taxlaw-2799	1198	1	58	CARDINAL
taxlaw-2799	1198	2	2:1	CARDINAL
taxlaw-2799	1200	1	1256	CARDINAL
taxlaw-2799	1200	2	475	CARDINAL
taxlaw-2799	1201	1	1256	CARDINAL
taxlaw-2799	1202	1	today	DATE
taxlaw-2799	1202	2	475	CARDINAL
taxlaw-2799	1202	3	today	DATE
taxlaw-2799	1202	4	1256	CARDINAL
taxlaw-2799	1202	5	non-“securities	ORG
taxlaw-2799	1203	1	section 1256	LAW
taxlaw-2799	1204	1	section 1256	LAW
taxlaw-2799	1204	2	1256	CARDINAL
taxlaw-2799	1205	1	3	CARDINAL
taxlaw-2799	1205	2	section 1256	LAW
taxlaw-2799	1206	1	1256	CARDINAL
taxlaw-2799	1207	1	1256	CARDINAL
taxlaw-2799	1207	2	60%	PERCENT
taxlaw-2799	1208	1	60/40	CARDINAL
taxlaw-2799	1208	2	1256	DATE
taxlaw-2799	1208	3	section 1256	LAW
taxlaw-2799	1208	4	section 1256	LAW
taxlaw-2799	1209	1	today	DATE
taxlaw-2799	1209	2	1256	DATE
taxlaw-2799	1210	1	congress	ORG
taxlaw-2799	1210	2	60/40	CARDINAL
taxlaw-2799	1211	1	1984	DATE
taxlaw-2799	1211	2	section 1256	LAW
taxlaw-2799	1211	3	congress	ORG
taxlaw-2799	1211	4	60/40	CARDINAL
taxlaw-2799	1212	1	104	ORG
taxlaw-2799	1214	1	475(e)-(f	CARDINAL
taxlaw-2799	1214	2	2010	DATE
taxlaw-2799	1215	1	1256	CARDINAL
taxlaw-2799	1217	1	475(e)(2	CARDINAL
taxlaw-2799	1217	2	2010	DATE
taxlaw-2799	1218	1	1256	CARDINAL
taxlaw-2799	1219	1	2011	DATE
taxlaw-2799	1219	2	dodd	PERSON
taxlaw-2799	1219	3	59	CARDINAL
taxlaw-2799	1219	4	section 1256(f)(4	LAW
taxlaw-2799	1220	1	1256	CARDINAL
taxlaw-2799	1220	2	1256(f)(4	CARDINAL
taxlaw-2799	1223	1	1256	DATE
taxlaw-2799	1224	1	annual	DATE
taxlaw-2799	1224	2	year-end	DATE
taxlaw-2799	1224	3	1256	CARDINAL
taxlaw-2799	1225	1	1256	CARDINAL
taxlaw-2799	1225	2	1256	CARDINAL
taxlaw-2799	1225	3	dodd	PERSON
taxlaw-2799	1226	1	1256	CARDINAL
taxlaw-2799	1229	1	1256	DATE
taxlaw-2799	1229	2	today	DATE
taxlaw-2799	1231	1	section 1256	LAW
taxlaw-2799	1232	1	1256	CARDINAL
taxlaw-2799	1232	2	one	CARDINAL
taxlaw-2799	1232	3	1256	CARDINAL
taxlaw-2799	1233	1	dodd	PERSON
taxlaw-2799	1233	2	years	DATE
taxlaw-2799	1233	3	the year	DATE
taxlaw-2799	1233	4	105	CARDINAL
taxlaw-2799	1233	5	christopher dodd	PERSON
taxlaw-2799	1233	6	3, 2010	DATE
taxlaw-2799	1233	7	dodd	PERSON
taxlaw-2799	1233	8	over $1 billion	MONEY
taxlaw-2799	1233	9	1256	CARDINAL
taxlaw-2799	1233	10	4173	DATE
taxlaw-2799	1233	11	american	NORP
taxlaw-2799	1233	12	2010	DATE
taxlaw-2799	1233	13	7	CARDINAL
taxlaw-2799	1233	14	june 9, 2010	DATE
taxlaw-2799	1234	1	60	CARDINAL
taxlaw-2799	1234	2	2:1 2011	DATE
taxlaw-2799	1234	3	1256	CARDINAL
taxlaw-2799	1234	4	today	DATE
taxlaw-2799	1235	1	dodd	PERSON
taxlaw-2799	1235	2	1256	CARDINAL
taxlaw-2799	1236	1	1	CARDINAL
taxlaw-2799	1238	1	sec	ORG
taxlaw-2799	1238	2	cftc	ORG
taxlaw-2799	1238	3	sec	ORG
taxlaw-2799	1238	4	daily	DATE
taxlaw-2799	1240	1	congress	ORG
taxlaw-2799	1240	2	1256	CARDINAL
taxlaw-2799	1240	3	cftc	ORG
taxlaw-2799	1241	1	congress	ORG
taxlaw-2799	1241	2	1256	CARDINAL
taxlaw-2799	1244	1	106 i.r.c	QUANTITY
taxlaw-2799	1245	1	1256(g)(1	CARDINAL
taxlaw-2799	1245	2	2010	DATE
taxlaw-2799	1246	1	107 i.r.c	QUANTITY
taxlaw-2799	1247	1	1256(g)(7	CARDINAL
taxlaw-2799	1247	2	2010	DATE
taxlaw-2799	1248	1	108	CARDINAL
taxlaw-2799	1249	1	amy s. elliott	PERSON
taxlaw-2799	1249	2	irs	ORG
taxlaw-2799	1249	3	dec. 15, 2010	DATE
taxlaw-2799	1249	4	2010	DATE
taxlaw-2799	1249	5	240-3	CARDINAL
taxlaw-2799	1249	6	diane freda	PERSON
taxlaw-2799	1249	7	irs	ORG
taxlaw-2799	1249	8	dodd-frank wall street reform	ORG
taxlaw-2799	1249	9	dec. 15, 2010	DATE
taxlaw-2799	1249	10	239	CARDINAL
taxlaw-2799	1250	1	2011	DATE
taxlaw-2799	1250	2	dodd	PERSON
taxlaw-2799	1250	3	61	DATE
taxlaw-2799	1250	4	qbe	PRODUCT
taxlaw-2799	1253	1	1256	CARDINAL
taxlaw-2799	1254	1	cme	ORG
taxlaw-2799	1254	2	the chicago board of trade	ORG
taxlaw-2799	1254	3	the new york mercantile exchange	ORG
taxlaw-2799	1255	1	1984	DATE
taxlaw-2799	1255	2	cme	ORG
taxlaw-2799	1255	3	the singapore exchange	ORG
taxlaw-2799	1255	4	the singapore international monetary exchange	ORG
taxlaw-2799	1255	5	one	CARDINAL
taxlaw-2799	1255	6	overnight	TIME
taxlaw-2799	1256	1	cme	ORG
taxlaw-2799	1256	2	cme	ORG
taxlaw-2799	1256	3	cme	ORG
taxlaw-2799	1257	1	cme	ORG
taxlaw-2799	1262	1	538	CARDINAL
taxlaw-2799	1263	1	efs	ORG
taxlaw-2799	1263	2	nymex	ORG
taxlaw-2799	1264	1	one hour	TIME
taxlaw-2799	1265	1	efs	ORG
taxlaw-2799	1266	1	538	CARDINAL
taxlaw-2799	1267	1	109	CARDINAL
taxlaw-2799	1267	2	cme	ORG
taxlaw-2799	1268	1	110	CARDINAL
taxlaw-2799	1268	2	supra	PERSON
taxlaw-2799	1268	3	49	DATE
taxlaw-2799	1268	4	kramer	ORG
taxlaw-2799	1268	5	supra	PERSON
taxlaw-2799	1268	6	49	DATE
taxlaw-2799	1268	7	62.01[b][1	CARDINAL
taxlaw-2799	1269	1	kramer	PERSON
taxlaw-2799	1270	1	nymex	ORG
taxlaw-2799	1271	1	62	CARDINAL
taxlaw-2799	1271	2	2:1	CARDINAL
taxlaw-2799	1272	1	cme	ORG
taxlaw-2799	1272	2	cme	ORG
taxlaw-2799	1277	1	cme	ORG
taxlaw-2799	1277	2	8f	CARDINAL
taxlaw-2799	1278	1	one	CARDINAL
taxlaw-2799	1278	2	two	CARDINAL
taxlaw-2799	1282	1	cme	ORG
taxlaw-2799	1283	1	cme	ORG
taxlaw-2799	1284	1	cme	ORG
taxlaw-2799	1284	2	cme	ORG
taxlaw-2799	1286	1	cme	ORG
taxlaw-2799	1286	2	8f	CARDINAL
taxlaw-2799	1286	3	111	CARDINAL
taxlaw-2799	1286	4	one	CARDINAL
taxlaw-2799	1286	5	the stated month	DATE
taxlaw-2799	1287	1	any single contract month	DATE
taxlaw-2799	1290	1	pomierski	PERSON
taxlaw-2799	1290	2	supra	PERSON
taxlaw-2799	1290	3	49	DATE
taxlaw-2799	1290	4	kramer	PERSON
taxlaw-2799	1290	5	supra	PERSON
taxlaw-2799	1290	6	49	DATE
taxlaw-2799	1290	7	62.01[b][2	CARDINAL
taxlaw-2799	1291	1	2011	DATE
taxlaw-2799	1292	1	dodd	PERSON
taxlaw-2799	1292	2	63	CARDINAL
taxlaw-2799	1293	1	cme	ORG
taxlaw-2799	1295	1	cme	ORG
taxlaw-2799	1296	1	u.s.	GPE
taxlaw-2799	1296	2	cme	ORG
taxlaw-2799	1296	3	qbe	ORG
taxlaw-2799	1297	1	87-43	CARDINAL
taxlaw-2799	1297	2	cme	ORG
taxlaw-2799	1303	1	qbe	ORG
taxlaw-2799	1303	2	sec	ORG
taxlaw-2799	1303	3	cftc	ORG
taxlaw-2799	1303	4	1256	CARDINAL
taxlaw-2799	1304	1	first	ORDINAL
taxlaw-2799	1304	2	two	CARDINAL
taxlaw-2799	1304	3	qbe	PRODUCT
taxlaw-2799	1305	1	1256	CARDINAL
taxlaw-2799	1305	2	1256	CARDINAL
taxlaw-2799	1312	1	112	CARDINAL
taxlaw-2799	1314	1	113	CARDINAL
taxlaw-2799	1315	1	87-43	CARDINAL
taxlaw-2799	1315	2	252	CARDINAL
taxlaw-2799	1315	3	114	CARDINAL
taxlaw-2799	1318	1	64	CARDINAL
taxlaw-2799	1318	2	2:1	CARDINAL
taxlaw-2799	1323	1	one	CARDINAL
taxlaw-2799	1323	2	1	CARDINAL
taxlaw-2799	1323	3	1256	CARDINAL
taxlaw-2799	1323	4	2	CARDINAL
taxlaw-2799	1323	5	3	CARDINAL
taxlaw-2799	1323	6	1256	CARDINAL
taxlaw-2799	1325	1	qbe	ORG
taxlaw-2799	1326	1	qbe	ORG
taxlaw-2799	1327	1	first	ORDINAL
taxlaw-2799	1327	2	87	CARDINAL
taxlaw-2799	1329	1	115	CARDINAL
taxlaw-2799	1332	1	1993	DATE
taxlaw-2799	1333	1	section 1092	LAW
taxlaw-2799	1333	2	1234a	DATE
taxlaw-2799	1337	1	116	CARDINAL
taxlaw-2799	1337	2	cme	ORG
taxlaw-2799	1337	3	november 12, 2010	DATE
taxlaw-2799	1337	4	march 2012	DATE
taxlaw-2799	1337	5	may 2012	DATE
taxlaw-2799	1337	6	july 2013	DATE
taxlaw-2799	1337	7	6	CARDINAL
taxlaw-2799	1337	8	8	DATE
taxlaw-2799	1337	9	26	CARDINAL
taxlaw-2799	1337	10	that day	DATE
taxlaw-2799	1338	1	cme	ORG
taxlaw-2799	1338	2	dec. 31, 2010	DATE
taxlaw-2799	1339	1	2011	DATE
taxlaw-2799	1339	2	dodd	PERSON
taxlaw-2799	1339	3	65	CARDINAL
taxlaw-2799	1340	1	cea	ORG
taxlaw-2799	1342	1	qbe	ORG
taxlaw-2799	1343	1	cftc	ORG
taxlaw-2799	1343	2	1256	CARDINAL
taxlaw-2799	1344	1	congress	ORG
taxlaw-2799	1345	1	cme	ORG
taxlaw-2799	1346	1	cme	ORG
taxlaw-2799	1347	1	cme	ORG
taxlaw-2799	1347	2	1256	CARDINAL
taxlaw-2799	1349	1	1256	CARDINAL
taxlaw-2799	1352	1	117	CARDINAL
taxlaw-2799	1352	2	dodd	PERSON
taxlaw-2799	1352	3	at least one	CARDINAL
taxlaw-2799	1353	1	721	PRODUCT
taxlaw-2799	1353	2	dodd	PERSON
taxlaw-2799	1354	1	dodd	PERSON
taxlaw-2799	1356	1	dodd	PERSON
taxlaw-2799	1358	1	111203	DATE
taxlaw-2799	1358	2	§§	ORG
taxlaw-2799	1358	3	721	CARDINAL
taxlaw-2799	1358	4	124	CARDINAL
taxlaw-2799	1359	1	1376	CARDINAL
taxlaw-2799	1359	2	1683-84	DATE
taxlaw-2799	1359	3	2010	DATE
taxlaw-2799	1359	4	210(c)(8)(d)(iii)(iv	CARDINAL
taxlaw-2799	1359	5	124	CARDINAL
taxlaw-2799	1360	1	1376	CARDINAL
taxlaw-2799	1360	2	1483-84	CARDINAL
taxlaw-2799	1360	3	2010	DATE
taxlaw-2799	1360	4	730	CARDINAL
taxlaw-2799	1360	5	124	CARDINAL
taxlaw-2799	1360	6	1376	CARDINAL
taxlaw-2799	1360	7	1701	CARDINAL
taxlaw-2799	1360	8	2010	DATE
taxlaw-2799	1361	1	737	CARDINAL
taxlaw-2799	1361	2	124	CARDINAL
taxlaw-2799	1361	3	1376	CARDINAL
taxlaw-2799	1361	4	1722	CARDINAL
taxlaw-2799	1361	5	2010	DATE
taxlaw-2799	1362	1	118	CARDINAL
taxlaw-2799	1362	2	49	CARDINAL
taxlaw-2799	1363	1	66	CARDINAL
taxlaw-2799	1363	2	2:1	CARDINAL
taxlaw-2799	1363	3	one	CARDINAL
taxlaw-2799	1365	1	one	CARDINAL
taxlaw-2799	1366	1	2	CARDINAL
taxlaw-2799	1366	2	1983	DATE
taxlaw-2799	1366	3	1981	DATE
taxlaw-2799	1366	4	1982	DATE
taxlaw-2799	1366	5	1256	CARDINAL
taxlaw-2799	1367	1	1982	DATE
taxlaw-2799	1367	2	1256	CARDINAL
taxlaw-2799	1368	1	1256	DATE
taxlaw-2799	1369	1	congress	ORG
taxlaw-2799	1369	2	1256	CARDINAL
taxlaw-2799	1369	3	1984	DATE
taxlaw-2799	1370	1	one	CARDINAL
taxlaw-2799	1376	1	cftc	ORG
taxlaw-2799	1376	2	second	ORDINAL
taxlaw-2799	1378	1	119	CARDINAL
taxlaw-2799	1378	2	james w. wetzler	PERSON
taxlaw-2799	1378	3	the tax reform act of	LAW
taxlaw-2799	1378	4	1984	DATE
taxlaw-2799	1378	5	25	CARDINAL
taxlaw-2799	1378	6	453	CARDINAL
taxlaw-2799	1378	7	1984	DATE
taxlaw-2799	1378	8	kramer	PERSON
taxlaw-2799	1378	9	supra	PERSON
taxlaw-2799	1378	10	49	DATE
taxlaw-2799	1378	11	62,027-31	PERCENT
taxlaw-2799	1379	1	2011	DATE
taxlaw-2799	1380	1	dodd	PERSON
taxlaw-2799	1380	2	67	CARDINAL
taxlaw-2799	1380	3	daily	DATE
taxlaw-2799	1386	1	the new york	ORG
taxlaw-2799	1388	1	60/40	CARDINAL
taxlaw-2799	1388	2	treasury	ORG
taxlaw-2799	1389	1	the house ways & means committee	ORG
taxlaw-2799	1389	2	john chapoton	PERSON
taxlaw-2799	1391	1	121	CARDINAL
taxlaw-2799	1391	2	treasury	ORG
taxlaw-2799	1393	1	120	CARDINAL
taxlaw-2799	1393	2	section 1234	LAW
taxlaw-2799	1393	3	60%	PERCENT
taxlaw-2799	1393	4	40%	PERCENT
taxlaw-2799	1393	5	1256	CARDINAL
taxlaw-2799	1394	1	may 1982	DATE
taxlaw-2799	1394	2	the internal revenue service	ORG
taxlaw-2799	1394	3	september 1982	DATE
taxlaw-2799	1394	4	treasury	ORG
taxlaw-2799	1394	5	1984	DATE
taxlaw-2799	1394	6	1256	CARDINAL
taxlaw-2799	1395	1	donald	PERSON
taxlaw-2799	1395	2	john chapoton	PERSON
taxlaw-2799	1395	3	sept. 29, 1982	DATE
taxlaw-2799	1395	4	82-9883	DATE
taxlaw-2799	1397	1	121	CARDINAL
taxlaw-2799	1398	1	98th cong	LOC
taxlaw-2799	1399	1	31	DATE
taxlaw-2799	1399	2	32	CARDINAL
taxlaw-2799	1399	3	1983	DATE
taxlaw-2799	1399	4	john e. chapoton	PERSON
taxlaw-2799	1400	1	68	CARDINAL
taxlaw-2799	1400	2	2:1	CARDINAL
taxlaw-2799	1401	1	congress	ORG
taxlaw-2799	1401	2	1981.”122	CARDINAL
taxlaw-2799	1401	3	60/40	CARDINAL
taxlaw-2799	1402	1	treasury	ORG
taxlaw-2799	1402	2	daily	DATE
taxlaw-2799	1403	1	treasury	ORG
taxlaw-2799	1404	1	treasury	ORG
taxlaw-2799	1404	2	1981	DATE
taxlaw-2799	1404	3	daily	DATE
taxlaw-2799	1404	4	congress	ORG
taxlaw-2799	1404	5	1981	DATE
taxlaw-2799	1405	1	treasury	ORG
taxlaw-2799	1406	1	treasury	ORG
taxlaw-2799	1407	1	3	CARDINAL
taxlaw-2799	1408	1	section 1256	LAW
taxlaw-2799	1409	1	1256	CARDINAL
taxlaw-2799	1409	2	1982	DATE
taxlaw-2799	1410	1	122	CARDINAL
taxlaw-2799	1412	1	23, jcs-5283	DATE
taxlaw-2799	1412	2	nov. 1, 1983	DATE
taxlaw-2799	1413	1	123	CARDINAL
taxlaw-2799	1414	1	dodd	PERSON
taxlaw-2799	1415	1	1988	DATE
taxlaw-2799	1415	2	8818010	DATE
taxlaw-2799	1416	1	first	ORDINAL
taxlaw-2799	1417	1	1982	DATE
taxlaw-2799	1417	2	congress	ORG
taxlaw-2799	1419	1	congress	ORG
taxlaw-2799	1419	2	1982	DATE
taxlaw-2799	1419	3	1256	DATE
taxlaw-2799	1423	1	congress	ORG
taxlaw-2799	1423	2	1981	DATE
taxlaw-2799	1423	3	1256	CARDINAL
taxlaw-2799	1424	1	one	CARDINAL
taxlaw-2799	1427	1	124	CARDINAL
taxlaw-2799	1427	2	1984	DATE
taxlaw-2799	1428	1	1256(g)(2	CARDINAL
taxlaw-2799	1428	2	2010	DATE
taxlaw-2799	1429	1	1984	DATE
taxlaw-2799	1430	1	125	CARDINAL
taxlaw-2799	1431	1	97-592	CARDINAL
taxlaw-2799	1431	2	25-28	CARDINAL
taxlaw-2799	1431	3	1982	DATE
taxlaw-2799	1433	1	97	CARDINAL
taxlaw-2799	1433	2	24	CARDINAL
taxlaw-2799	1433	3	1982	DATE
taxlaw-2799	1434	1	70	CARDINAL
taxlaw-2799	1434	2	2:1	CARDINAL
taxlaw-2799	1434	3	first	ORDINAL
taxlaw-2799	1434	4	2003-81	DATE
taxlaw-2799	1434	5	2007-71.126	DATE
taxlaw-2799	1434	6	2003-81	DATE
taxlaw-2799	1437	1	2007	DATE
taxlaw-2799	1437	2	2007-71	DATE
taxlaw-2799	1437	3	2003-81	DATE
taxlaw-2799	1439	1	1982	DATE
taxlaw-2799	1443	1	1984	DATE
taxlaw-2799	1444	1	126	CARDINAL
taxlaw-2799	1445	1	2003-81	DATE
taxlaw-2799	1445	2	2003-2	DATE
taxlaw-2799	1445	3	1223	CARDINAL
taxlaw-2799	1446	1	2007-71, 2007-35	DATE
taxlaw-2799	1447	1	472	CARDINAL
taxlaw-2799	1448	1	127	CARDINAL
taxlaw-2799	1449	1	200025020	CARDINAL
taxlaw-2799	1449	2	june 23, 2000	DATE
taxlaw-2799	1449	3	congress	ORG
taxlaw-2799	1449	4	1256	CARDINAL
taxlaw-2799	1449	5	1984	DATE
taxlaw-2799	1450	1	fsa	ORG
taxlaw-2799	1450	2	qbe	PRODUCT
taxlaw-2799	1451	1	fsas	GPE
taxlaw-2799	1452	1	128	CARDINAL
taxlaw-2799	1452	2	michael j. feder	PERSON
taxlaw-2799	1452	3	l.g.	PERSON
taxlaw-2799	1452	4	harter & david h. shapiro	ORG
taxlaw-2799	1452	5	2003-81	DATE
taxlaw-2799	1452	6	1256	CARDINAL
taxlaw-2799	1452	7	101	CARDINAL
taxlaw-2799	1452	8	1470	CARDINAL
taxlaw-2799	1452	9	2003	DATE
taxlaw-2799	1453	1	2011	DATE
taxlaw-2799	1453	2	dodd	PERSON
taxlaw-2799	1453	3	71	DATE
taxlaw-2799	1453	4	1256	CARDINAL
taxlaw-2799	1454	1	1986	DATE
taxlaw-2799	1454	2	1982	DATE
taxlaw-2799	1454	3	1256	CARDINAL
taxlaw-2799	1454	4	congress	ORG
taxlaw-2799	1456	1	1256	CARDINAL
taxlaw-2799	1457	1	summitt	GPE
taxlaw-2799	1460	1	congress	ORG
taxlaw-2799	1461	1	summitt	ORG
taxlaw-2799	1461	2	1256	DATE
taxlaw-2799	1462	1	4	CARDINAL
taxlaw-2799	1463	1	1256	DATE
taxlaw-2799	1465	1	87-43	CARDINAL
taxlaw-2799	1465	2	cme	ORG
taxlaw-2799	1465	3	one 129	CARDINAL
taxlaw-2799	1466	1	98-432	CARDINAL
taxlaw-2799	1466	2	1646	CARDINAL
taxlaw-2799	1466	3	1984	DATE
taxlaw-2799	1468	1	130	CARDINAL
taxlaw-2799	1468	2	summitt v. comm’r	PERSON
taxlaw-2799	1468	3	13893-07	DATE
taxlaw-2799	1468	4	2010950	DATE
taxlaw-2799	1468	5	12	CARDINAL
taxlaw-2799	1468	6	134	CARDINAL
taxlaw-2799	1469	1	12	CARDINAL
taxlaw-2799	1469	2	20, 2010	DATE
taxlaw-2799	1470	1	131	CARDINAL
taxlaw-2799	1471	1	87-43	CARDINAL
taxlaw-2799	1471	2	252	CARDINAL
taxlaw-2799	1472	1	1256(g)(3	CARDINAL
taxlaw-2799	1472	2	1256(g)(5	CARDINAL
taxlaw-2799	1472	3	cme	ORG
taxlaw-2799	1473	1	1256(g)(3	CARDINAL
taxlaw-2799	1473	2	1256(g)(5	CARDINAL
taxlaw-2799	1473	3	72	CARDINAL
taxlaw-2799	1474	1	2:1	CARDINAL
taxlaw-2799	1474	2	second	ORDINAL
taxlaw-2799	1475	1	cme	ORG
taxlaw-2799	1475	2	cme	ORG
taxlaw-2799	1477	1	cme	ORG
taxlaw-2799	1477	2	cme	ORG
taxlaw-2799	1477	3	first	ORDINAL
taxlaw-2799	1477	4	cme	ORG
taxlaw-2799	1479	1	cme	ORG
taxlaw-2799	1479	2	cme	ORG
taxlaw-2799	1479	3	cme	ORG
taxlaw-2799	1483	1	cme	ORG
taxlaw-2799	1486	1	132	CARDINAL
taxlaw-2799	1487	1	85	CARDINAL
taxlaw-2799	1487	2	1958-2	DATE
taxlaw-2799	1487	3	175	CARDINAL
taxlaw-2799	1492	1	88	CARDINAL
taxlaw-2799	1492	2	dec. 22, 1987	DATE
taxlaw-2799	1495	1	87	CARDINAL
taxlaw-2799	1495	2	jan. 14, 1987	DATE
taxlaw-2799	1498	1	83	CARDINAL
taxlaw-2799	1498	2	mar. 23, 1983	DATE
taxlaw-2799	1499	1	gen.	PERSON
taxlaw-2799	1501	1	37,233	CARDINAL
taxlaw-2799	1501	2	aug. 25, 1977	DATE
taxlaw-2799	1504	1	1.6045-1(b	CARDINAL
taxlaw-2799	1504	2	2	CARDINAL
taxlaw-2799	1504	3	2006	DATE
taxlaw-2799	1505	1	2011	DATE
taxlaw-2799	1505	2	dodd	PERSON
taxlaw-2799	1505	3	73	CARDINAL
taxlaw-2799	1505	4	one	CARDINAL
taxlaw-2799	1506	1	two	CARDINAL
taxlaw-2799	1506	2	two	CARDINAL
taxlaw-2799	1506	3	first	ORDINAL
taxlaw-2799	1506	4	1256	CARDINAL
taxlaw-2799	1508	1	1256	CARDINAL
taxlaw-2799	1509	1	cme	ORG
taxlaw-2799	1509	2	cme	ORG
taxlaw-2799	1511	1	2000	DATE
taxlaw-2799	1512	1	fsa	ORG
taxlaw-2799	1513	1	fsa	ORG
taxlaw-2799	1514	1	fsa	ORG
taxlaw-2799	1514	2	cftc	ORG
taxlaw-2799	1515	1	fsa	ORG
taxlaw-2799	1515	2	2000	DATE
taxlaw-2799	1515	3	fsa	ORG
taxlaw-2799	1516	1	fsa	ORG
taxlaw-2799	1517	1	133	CARDINAL
taxlaw-2799	1521	1	87	CARDINAL
taxlaw-2799	1521	2	june 30, 1987	DATE
taxlaw-2799	1522	1	134	CARDINAL
taxlaw-2799	1523	1	200025020	CARDINAL
taxlaw-2799	1523	2	mar. 17, 2000	DATE
taxlaw-2799	1524	1	135	CARDINAL
taxlaw-2799	1526	1	200041006	DATE
taxlaw-2799	1526	2	june 23, 2000	DATE
taxlaw-2799	1527	1	74	CARDINAL
taxlaw-2799	1527	2	2:1	CARDINAL
taxlaw-2799	1528	1	one	CARDINAL
taxlaw-2799	1530	1	fsa	ORG
taxlaw-2799	1530	2	congress	ORG
taxlaw-2799	1530	3	1256	CARDINAL
taxlaw-2799	1534	1	fsa	ORG
taxlaw-2799	1534	2	cme	ORG
taxlaw-2799	1535	1	fsa	ORG
taxlaw-2799	1535	2	1256	CARDINAL
taxlaw-2799	1536	1	the almost thirty years	DATE
taxlaw-2799	1536	2	congress	ORG
taxlaw-2799	1537	1	summitt	GPE
taxlaw-2799	1537	2	congress	ORG
taxlaw-2799	1537	3	section 1256	LAW
taxlaw-2799	1538	1	congress	ORG
taxlaw-2799	1539	1	congress	ORG
taxlaw-2799	1540	1	congress	ORG
taxlaw-2799	1543	1	c. the dodd-frank	PERSON
taxlaw-2799	1543	2	section 1256	LAW
taxlaw-2799	1544	1	dodd	PERSON
taxlaw-2799	1544	2	nine	CARDINAL
taxlaw-2799	1545	1	two	CARDINAL
taxlaw-2799	1545	2	2011	DATE
taxlaw-2799	1546	1	dodd	PERSON
taxlaw-2799	1546	2	75	CARDINAL
taxlaw-2799	1546	3	dodd-frank	PERSON
taxlaw-2799	1546	4	dodd-frank	PERSON
taxlaw-2799	1546	5	dodd	PERSON
taxlaw-2799	1547	1	only one	CARDINAL
taxlaw-2799	1548	1	76	CARDINAL
taxlaw-2799	1549	1	2:1	CARDINAL
taxlaw-2799	1552	1	1.4463(c)(1)(i	CARDINAL
taxlaw-2799	1556	1	dodd	PERSON
taxlaw-2799	1560	1	nine	CARDINAL
taxlaw-2799	1560	2	one	CARDINAL
taxlaw-2799	1560	3	one	CARDINAL
taxlaw-2799	1560	4	nine	CARDINAL
taxlaw-2799	1560	5	dodd-frank	ORG
taxlaw-2799	1560	6	dodd	PERSON
taxlaw-2799	1561	1	dodd	PERSON
taxlaw-2799	1564	1	136	CARDINAL
taxlaw-2799	1564	2	amy s. elliott	PERSON
taxlaw-2799	1564	3	irs	ORG
taxlaw-2799	1564	4	dec. 15, 2010	DATE
taxlaw-2799	1564	5	2010	DATE
taxlaw-2799	1564	6	dodd	PERSON
taxlaw-2799	1564	7	77	DATE
taxlaw-2799	1565	1	first	ORDINAL
taxlaw-2799	1569	1	dodd	PERSON
taxlaw-2799	1570	1	second	ORDINAL
taxlaw-2799	1570	2	1256	DATE
taxlaw-2799	1570	3	dodd	PERSON
taxlaw-2799	1571	1	third	ORDINAL
taxlaw-2799	1573	1	1256	CARDINAL
taxlaw-2799	1573	2	dodd-frank	ORG
taxlaw-2799	1575	1	fourth	ORDINAL
taxlaw-2799	1575	2	chicago	GPE
taxlaw-2799	1575	3	1256	DATE
taxlaw-2799	1575	4	new york	GPE
taxlaw-2799	1578	1	137	CARDINAL
taxlaw-2799	1578	2	dodd-frank wall street	PERSON
taxlaw-2799	1578	3	4	CARDINAL
taxlaw-2799	1578	4	june 28, 2010	DATE
taxlaw-2799	1578	5	dodd-frank	PERSON
taxlaw-2799	1579	1	138	CARDINAL
taxlaw-2799	1579	2	a few weeks	DATE
taxlaw-2799	1579	3	dodd	PERSON
taxlaw-2799	1579	4	1256	CARDINAL
taxlaw-2799	1582	1	78	CARDINAL
taxlaw-2799	1582	2	2:1	CARDINAL
taxlaw-2799	1584	1	dodd-frank	PERSON
taxlaw-2799	1586	1	cme	ORG
taxlaw-2799	1586	2	idcg swap futures contracts	ORG
taxlaw-2799	1587	1	dodd-frank	ORG
taxlaw-2799	1589	1	1256	CARDINAL
taxlaw-2799	1590	1	fifth	ORDINAL
taxlaw-2799	1592	1	first	ORDINAL
taxlaw-2799	1592	2	dodd	PERSON
taxlaw-2799	1593	1	dodd	PERSON
taxlaw-2799	1595	1	1256	CARDINAL
taxlaw-2799	1595	2	dodd-frank	PERSON
taxlaw-2799	1596	1	dodd-frank	PERSON
taxlaw-2799	1598	1	section 1256	LAW
taxlaw-2799	1603	1	dodd	PERSON
taxlaw-2799	1604	1	first	ORDINAL
taxlaw-2799	1604	2	139	CARDINAL
taxlaw-2799	1604	3	90	CARDINAL
taxlaw-2799	1604	4	dodd	PERSON
taxlaw-2799	1604	5	79	CARDINAL
taxlaw-2799	1605	1	1256	CARDINAL
taxlaw-2799	1606	1	second	ORDINAL
taxlaw-2799	1607	1	today	DATE
taxlaw-2799	1608	1	1256	CARDINAL
taxlaw-2799	1608	2	today	DATE
taxlaw-2799	1609	1	cme	ORG
taxlaw-2799	1611	1	first	ORDINAL
taxlaw-2799	1611	2	cme	ORG
taxlaw-2799	1612	1	second	ORDINAL
taxlaw-2799	1613	1	third	ORDINAL
taxlaw-2799	1614	1	idcg	ORG
taxlaw-2799	1614	2	two	CARDINAL
taxlaw-2799	1614	3	congress	ORG
taxlaw-2799	1614	4	1256	CARDINAL
taxlaw-2799	1615	1	dodd-frank	ORG
taxlaw-2799	1617	1	pre-dodd frank	PERSON
taxlaw-2799	1619	1	140	CARDINAL
taxlaw-2799	1620	1	bill paul	PERSON
taxlaw-2799	1620	2	1.446-3	QUANTITY
taxlaw-2799	1621	1	cftc	ORG
taxlaw-2799	1621	2	one	CARDINAL
taxlaw-2799	1622	1	congress	ORG
taxlaw-2799	1623	1	80	CARDINAL
taxlaw-2799	1623	2	2:1	CARDINAL
taxlaw-2799	1624	1	congress	ORG
taxlaw-2799	1625	1	1256	CARDINAL
taxlaw-2799	1627	1	one	CARDINAL
taxlaw-2799	1627	2	idcg	ORG
taxlaw-2799	1627	3	cme	ORG
taxlaw-2799	1628	1	cme swap futures	ORG
taxlaw-2799	1629	1	cme swap futures	ORG
taxlaw-2799	1634	1	section 1256	LAW
taxlaw-2799	1638	1	1256	CARDINAL
taxlaw-2799	1642	1	first	ORDINAL
taxlaw-2799	1642	2	dodd	PERSON
taxlaw-2799	1642	3	today	DATE
taxlaw-2799	1642	4	2011	DATE
taxlaw-2799	1643	1	dodd	PERSON
taxlaw-2799	1643	2	81	CARDINAL
taxlaw-2799	1644	1	dodd	PERSON
taxlaw-2799	1646	1	1256	CARDINAL
taxlaw-2799	1654	1	one month	DATE
taxlaw-2799	1654	2	three months	DATE
taxlaw-2799	1656	1	1256	CARDINAL
taxlaw-2799	1657	1	one	CARDINAL
taxlaw-2799	1657	2	1256	DATE
taxlaw-2799	1657	3	1	CARDINAL
taxlaw-2799	1657	4	1256	CARDINAL
taxlaw-2799	1658	1	2	CARDINAL
taxlaw-2799	1658	2	1	CARDINAL
taxlaw-2799	1658	3	1	CARDINAL
taxlaw-2799	1659	1	3	CARDINAL
taxlaw-2799	1659	2	1	CARDINAL
taxlaw-2799	1659	3	1256	CARDINAL
taxlaw-2799	1659	4	2	CARDINAL
taxlaw-2799	1659	5	1256	CARDINAL
taxlaw-2799	1660	1	4	CARDINAL
taxlaw-2799	1660	2	1256	CARDINAL
taxlaw-2799	1661	1	2	CARDINAL
taxlaw-2799	1662	1	82	CARDINAL
taxlaw-2799	1662	2	2:1	CARDINAL
taxlaw-2799	1663	1	idcg	ORG
taxlaw-2799	1663	2	1256	CARDINAL
taxlaw-2799	1663	3	cme swap futures	ORG
taxlaw-2799	1663	4	1256	CARDINAL
taxlaw-2799	1663	5	1256	CARDINAL
taxlaw-2799	1663	6	4	CARDINAL
taxlaw-2799	1665	1	u.s.	GPE
taxlaw-2799	1669	1	1.446-3(g)(4	CARDINAL
taxlaw-2799	1669	2	u.s.	GPE
taxlaw-2799	1674	1	u.s.	GPE
taxlaw-2799	1675	1	section iv.b	PERSON
taxlaw-2799	1679	1	annual	DATE
taxlaw-2799	1679	2	2011	DATE
taxlaw-2799	1679	3	dodd	PERSON
taxlaw-2799	1679	4	83	CARDINAL
taxlaw-2799	1680	1	1.882-5	DATE
taxlaw-2799	1680	2	the united states	GPE
taxlaw-2799	1680	3	475	CARDINAL
taxlaw-2799	1680	4	956	CARDINAL
taxlaw-2799	1681	1	u.s.	GPE
taxlaw-2799	1682	1	u.s.	GPE
taxlaw-2799	1683	1	956	CARDINAL
taxlaw-2799	1685	1	two	CARDINAL
taxlaw-2799	1688	1	141	CARDINAL
taxlaw-2799	1688	2	378 f.2d 771	QUANTITY
taxlaw-2799	1688	3	3d	CARDINAL
taxlaw-2799	1688	4	1967	DATE
taxlaw-2799	1689	1	danielson	PERSON
taxlaw-2799	1691	1	84	CARDINAL
taxlaw-2799	1691	2	2:1	CARDINAL
taxlaw-2799	1691	3	u.s.	GPE
taxlaw-2799	1697	1	100 percent	PERCENT
taxlaw-2799	1697	2	u.s.	GPE
taxlaw-2799	1698	1	one	CARDINAL
taxlaw-2799	1698	2	two	CARDINAL
taxlaw-2799	1698	3	first	ORDINAL
taxlaw-2799	1699	1	6 percent	PERCENT
taxlaw-2799	1699	2	5 percent	PERCENT
taxlaw-2799	1699	3	4,210,000	MONEY
taxlaw-2799	1699	4	two	CARDINAL
taxlaw-2799	1699	5	4,210,000	MONEY
taxlaw-2799	1699	6	5 percent	PERCENT
taxlaw-2799	1701	1	daily	DATE
taxlaw-2799	1702	1	4,210,000	MONEY
taxlaw-2799	1703	1	a simple 6 percent	PERCENT
taxlaw-2799	1703	2	5 percent	PERCENT
taxlaw-2799	1704	1	daily	DATE
taxlaw-2799	1705	1	one	CARDINAL
taxlaw-2799	1705	2	some 142	CARDINAL
taxlaw-2799	1707	1	1.446-3(c)(4)(ii	CARDINAL
taxlaw-2799	1707	2	1994	DATE
taxlaw-2799	1708	1	2011	DATE
taxlaw-2799	1708	2	dodd	PERSON
taxlaw-2799	1708	3	85	CARDINAL
taxlaw-2799	1710	1	daily	DATE
taxlaw-2799	1710	2	u.s.	GPE
taxlaw-2799	1711	1	congress	ORG
taxlaw-2799	1711	2	1256	DATE
taxlaw-2799	1713	1	zero	CARDINAL
taxlaw-2799	1713	2	956	CARDINAL
taxlaw-2799	1714	1	one	CARDINAL
taxlaw-2799	1714	2	u.s.	GPE
taxlaw-2799	1714	3	u.s.	GPE
taxlaw-2799	1715	1	section 956	LAW
taxlaw-2799	1715	2	“united states	GPE
taxlaw-2799	1715	3	u.s.	GPE
taxlaw-2799	1716	1	united states property	ORG
taxlaw-2799	1716	2	a united states	GPE
taxlaw-2799	1717	1	956	CARDINAL
taxlaw-2799	1717	2	u.s.	GPE
taxlaw-2799	1718	1	u.s.	GPE
taxlaw-2799	1719	1	one	CARDINAL
taxlaw-2799	1719	2	united states	GPE
taxlaw-2799	1719	3	u.s.	GPE
taxlaw-2799	1719	4	a united states	GPE
taxlaw-2799	1719	5	u.s.	GPE
taxlaw-2799	1720	1	section 956	LAW
taxlaw-2799	1720	2	two	CARDINAL
taxlaw-2799	1721	1	section 956(c)(2)(j	LAW
taxlaw-2799	1721	2	united states property	ORG
taxlaw-2799	1721	3	u.s.	GPE
taxlaw-2799	1721	4	143	CARDINAL
taxlaw-2799	1725	1	1.9562t(d)(2	CARDINAL
taxlaw-2799	1725	2	2008	DATE
taxlaw-2799	1726	1	86	CARDINAL
taxlaw-2799	1726	2	columbia jour al	PERSON
taxlaw-2799	1726	3	2:1	CARDINAL
taxlaw-2799	1726	4	a united states	GPE
taxlaw-2799	1727	1	u.s.	GPE
taxlaw-2799	1727	2	4,210,000	MONEY
taxlaw-2799	1727	3	4,210,000	MONEY
taxlaw-2799	1727	4	one	CARDINAL
taxlaw-2799	1727	5	no united states	GPE
taxlaw-2799	1728	1	first	ORDINAL
taxlaw-2799	1729	1	u.s.	GPE
taxlaw-2799	1729	2	4,210,000	MONEY
taxlaw-2799	1729	3	the same day	DATE
taxlaw-2799	1729	4	4,210,000	MONEY
taxlaw-2799	1730	1	section 956(c)(2)(i	LAW
taxlaw-2799	1730	2	united states property	ORG
taxlaw-2799	1730	3	a united states	GPE
taxlaw-2799	1736	1	no united states	GPE
taxlaw-2799	1741	1	one	CARDINAL
taxlaw-2799	1742	1	next day	DATE
taxlaw-2799	1746	1	2011	DATE
taxlaw-2799	1747	1	dodd	PERSON
taxlaw-2799	1747	2	87	CARDINAL
taxlaw-2799	1749	1	1256	DATE
taxlaw-2799	1750	1	u.s.	GPE
taxlaw-2799	1750	2	one	CARDINAL
taxlaw-2799	1754	1	1	CARDINAL
taxlaw-2799	1755	1	treasury	ORG
taxlaw-2799	1755	2	1.446-3	CARDINAL
taxlaw-2799	1756	1	two	CARDINAL
taxlaw-2799	1757	1	five-year	DATE
taxlaw-2799	1757	2	10 percent	PERCENT
taxlaw-2799	1758	1	first	ORDINAL
taxlaw-2799	1758	2	11 percent	PERCENT
taxlaw-2799	1758	3	10 percent	PERCENT
taxlaw-2799	1758	4	annually	DATE
taxlaw-2799	1759	1	1 percent	PERCENT
taxlaw-2799	1759	2	5 years.146	QUANTITY
taxlaw-2799	1760	1	second	ORDINAL
taxlaw-2799	1760	2	144	CARDINAL
taxlaw-2799	1760	3	52	CARDINAL
taxlaw-2799	1760	4	145	CARDINAL
taxlaw-2799	1761	1	132	CARDINAL
taxlaw-2799	1762	1	146	CARDINAL
taxlaw-2799	1764	1	1.446-3(g)(6	DATE
taxlaw-2799	1764	2	2	CARDINAL
taxlaw-2799	1764	3	1994	DATE
taxlaw-2799	1765	1	88	CARDINAL
taxlaw-2799	1765	2	columbia jour al	PERSON
taxlaw-2799	1765	3	2:1	CARDINAL
taxlaw-2799	1766	1	6 percent	PERCENT
taxlaw-2799	1766	2	10 percent	PERCENT
taxlaw-2799	1766	3	annually	DATE
taxlaw-2799	1767	1	4 percent	PERCENT
taxlaw-2799	1768	1	10 percent	PERCENT
taxlaw-2799	1768	2	40 percent	PERCENT
taxlaw-2799	1768	3	two	CARDINAL
taxlaw-2799	1769	1	5 percent	PERCENT
taxlaw-2799	1769	2	6 percent	PERCENT
taxlaw-2799	1769	3	1/6	CARDINAL
taxlaw-2799	1769	4	about 17 percent	PERCENT
taxlaw-2799	1772	1	2	CARDINAL
taxlaw-2799	1773	1	1.446-3	CARDINAL
taxlaw-2799	1779	1	3	CARDINAL
taxlaw-2799	1784	1	147	CARDINAL
taxlaw-2799	1786	1	1.446-3(g)(6	DATE
taxlaw-2799	1786	2	3	CARDINAL
taxlaw-2799	1787	1	148	CARDINAL
taxlaw-2799	1789	1	1.446-3(f)(3	CARDINAL
taxlaw-2799	1789	2	1994	DATE
taxlaw-2799	1790	1	2011	DATE
taxlaw-2799	1791	1	dodd	PERSON
taxlaw-2799	1793	1	daily	DATE
taxlaw-2799	1794	1	day 1	DATE
taxlaw-2799	1794	2	1	CARDINAL
taxlaw-2799	1794	3	244,000	MONEY
taxlaw-2799	1795	1	the next day	DATE
taxlaw-2799	1795	2	second	ORDINAL
taxlaw-2799	1796	1	250,000	MONEY
taxlaw-2799	1797	1	two	CARDINAL
taxlaw-2799	1797	2	6,000	MONEY
taxlaw-2799	1798	1	second	ORDINAL
taxlaw-2799	1798	2	240,000	MONEY
taxlaw-2799	1798	3	4,000	MONEY
taxlaw-2799	1799	1	daily	DATE
taxlaw-2799	1800	1	one	CARDINAL
taxlaw-2799	1800	2	day 1	DATE
taxlaw-2799	1800	3	the next day	DATE
taxlaw-2799	1801	1	one	CARDINAL
taxlaw-2799	1801	2	first	ORDINAL
taxlaw-2799	1801	3	days	DATE
taxlaw-2799	1806	1	one	CARDINAL
taxlaw-2799	1808	1	first	ORDINAL
taxlaw-2799	1811	1	1	CARDINAL
taxlaw-2799	1812	1	90	CARDINAL
taxlaw-2799	1813	1	2:1	CARDINAL
taxlaw-2799	1816	1	u.s.	GPE
taxlaw-2799	1818	1	u.s.	GPE
taxlaw-2799	1820	1	first	ORDINAL
taxlaw-2799	1821	1	one	CARDINAL
taxlaw-2799	1821	2	$700 million	MONEY
taxlaw-2799	1822	1	1999	DATE
taxlaw-2799	1823	1	irs	ORG
taxlaw-2799	1823	2	2004	DATE
taxlaw-2799	1825	1	2005	DATE
taxlaw-2799	1826	1	2007	DATE
taxlaw-2799	1827	1	2008	DATE
taxlaw-2799	1828	1	about $700 million	MONEY
taxlaw-2799	1829	1	late october of 2010	DATE
taxlaw-2799	1829	2	irs	ORG
taxlaw-2799	1829	3	149	CARDINAL
taxlaw-2799	1829	4	2008	DATE
taxlaw-2799	1829	5	annual	DATE
taxlaw-2799	1829	6	157	CARDINAL
taxlaw-2799	1829	7	2008	DATE
taxlaw-2799	1830	1	v. united states	GPE
taxlaw-2799	1831	1	10	CARDINAL
taxlaw-2799	1831	2	u.s. bankruptcy court	ORG
taxlaw-2799	1832	1	nov. 9, 2010	DATE
taxlaw-2799	1832	2	jonathan stempel	PERSON
taxlaw-2799	1832	3	u.s.	GPE
taxlaw-2799	1832	4	irs	ORG
taxlaw-2799	1832	5	reuters	ORG
taxlaw-2799	1832	6	nov. 9, 2010	DATE
taxlaw-2799	1832	7	http://www.reuters.com/article/idustre6a75ew20101109	NORP
taxlaw-2799	1832	8	erik holm	PERSON
taxlaw-2799	1832	9	eric morath	PERSON
taxlaw-2799	1832	10	chapter 11	LAW
taxlaw-2799	1832	11	wall street journal	ORG
taxlaw-2799	1832	12	nov. 9, 2010	DATE
taxlaw-2799	1832	13	http://online.wsj.com/article/0,,sb10001424052748703514904575602911478916800,00.ht ml. 2011	FAC
taxlaw-2799	1832	14	dodd	PERSON
taxlaw-2799	1832	15	91	CARDINAL
taxlaw-2799	1833	1	irs	ORG
taxlaw-2799	1834	1	irs	ORG
taxlaw-2799	1836	1	early november 2010	DATE
taxlaw-2799	1837	1	first	ORDINAL
taxlaw-2799	1837	2	u.s.	GPE
taxlaw-2799	1837	3	at least one	CARDINAL
taxlaw-2799	1839	1	irs	ORG
taxlaw-2799	1840	1	2008	DATE
taxlaw-2799	1840	2	four	CARDINAL
taxlaw-2799	1840	3	kpmg	GPE
taxlaw-2799	1844	1	2.	CARDINAL
taxlaw-2799	1845	1	three	CARDINAL
taxlaw-2799	1846	1	75	CARDINAL
taxlaw-2799	1847	1	1	CARDINAL
taxlaw-2799	1847	2	335,000	MONEY
taxlaw-2799	1847	3	2	CARDINAL
taxlaw-2799	1847	4	377,000	MONEY
taxlaw-2799	1847	5	3	CARDINAL
taxlaw-2799	1848	1	three	CARDINAL
taxlaw-2799	1848	2	75	CARDINAL
taxlaw-2799	1849	1	244,000	MONEY
taxlaw-2799	1849	2	75	CARDINAL
taxlaw-2799	1849	3	5 years	DATE
taxlaw-2799	1849	4	335,000	MONEY
taxlaw-2799	1850	1	75	CARDINAL
taxlaw-2799	1851	1	75	CARDINAL
taxlaw-2799	1851	2	92	CARDINAL
taxlaw-2799	1852	1	2:1	CARDINAL
taxlaw-2799	1854	1	50	CARDINAL
taxlaw-2799	1854	2	1	CARDINAL
taxlaw-2799	1854	3	60	CARDINAL
taxlaw-2799	1854	4	2	CARDINAL
taxlaw-2799	1854	5	65	CARDINAL
taxlaw-2799	1855	1	3	CARDINAL
taxlaw-2799	1855	2	75	CARDINAL
taxlaw-2799	1856	1	one	CARDINAL
taxlaw-2799	1856	2	75	CARDINAL
taxlaw-2799	1857	1	75	CARDINAL
taxlaw-2799	1858	1	75	CARDINAL
taxlaw-2799	1859	1	1	CARDINAL
taxlaw-2799	1859	2	244,000	MONEY
taxlaw-2799	1859	3	75	CARDINAL
taxlaw-2799	1859	4	3 years	DATE
taxlaw-2799	1859	5	2	CARDINAL
taxlaw-2799	1859	6	335,000	MONEY
taxlaw-2799	1859	7	4 years	DATE
taxlaw-2799	1859	8	3	CARDINAL
taxlaw-2799	1859	9	377,000	MONEY
taxlaw-2799	1859	10	4.5 years	DATE
taxlaw-2799	1860	1	1	CARDINAL
taxlaw-2799	1860	2	more than 3 years	DATE
taxlaw-2799	1862	1	year 3	DATE
taxlaw-2799	1863	1	example 1	DATE
taxlaw-2799	1863	2	more than 3 years	DATE
taxlaw-2799	1863	3	year 3	DATE
taxlaw-2799	1865	1	three	CARDINAL
taxlaw-2799	1865	2	five-year	DATE
taxlaw-2799	1866	1	example 1	DATE
taxlaw-2799	1867	1	1.1275-4	MONEY
taxlaw-2799	1869	1	zero	CARDINAL
taxlaw-2799	1870	1	io	FAC
taxlaw-2799	1871	1	150	CARDINAL
taxlaw-2799	1873	1	1.446-3(f)(3	CARDINAL
taxlaw-2799	1873	2	1994	DATE
taxlaw-2799	1875	1	2011	DATE
taxlaw-2799	1876	1	dodd	PERSON
taxlaw-2799	1876	2	93	CARDINAL
taxlaw-2799	1877	1	1286	CARDINAL
taxlaw-2799	1880	1	2004	DATE
taxlaw-2799	1884	1	one	CARDINAL
taxlaw-2799	1885	1	first	ORDINAL
taxlaw-2799	1887	1	3	CARDINAL
taxlaw-2799	1888	1	earlier this year	DATE
taxlaw-2799	1888	2	151 i.r.c	QUANTITY
taxlaw-2799	1889	1	2010	DATE
taxlaw-2799	1889	2	2010	DATE
taxlaw-2799	1890	1	152	CARDINAL
taxlaw-2799	1890	2	2004-75, 2004-2	DATE
taxlaw-2799	1890	3	580	CARDINAL
taxlaw-2799	1891	1	153	CARDINAL
taxlaw-2799	1893	1	1.1275	CARDINAL
taxlaw-2799	1893	2	2004	DATE
taxlaw-2799	1894	1	154	CARDINAL
taxlaw-2799	1894	2	alan b. munro	PERSON
taxlaw-2799	1894	3	1	CARDINAL
taxlaw-2799	1895	1	jan.-feb	GPE
taxlaw-2799	1895	2	2010	DATE
taxlaw-2799	1895	3	9	CARDINAL
taxlaw-2799	1895	4	94	CARDINAL
taxlaw-2799	1895	5	columbia jour al	PERSON
taxlaw-2799	1895	6	2:1	CARDINAL
taxlaw-2799	1896	1	335,000	MONEY
taxlaw-2799	1897	1	less than $335,000	MONEY
taxlaw-2799	1907	1	one	CARDINAL
taxlaw-2799	1909	1	155	CARDINAL
taxlaw-2799	1912	1	1.1234a-1(b	CARDINAL
taxlaw-2799	1912	2	69	CARDINAL
taxlaw-2799	1913	1	8898	DATE
taxlaw-2799	1913	2	feb. 26, 2004	DATE
taxlaw-2799	1914	1	2011	DATE
taxlaw-2799	1914	2	dodd	PERSON
taxlaw-2799	1914	3	95	CARDINAL
taxlaw-2799	1914	4	6%	PERCENT
taxlaw-2799	1914	5	1	CARDINAL
taxlaw-2799	1914	6	100	MONEY
taxlaw-2799	1914	7	2	CARDINAL
taxlaw-2799	1914	8	6%	PERCENT
taxlaw-2799	1914	9	96	CARDINAL
taxlaw-2799	1914	10	2:1	CARDINAL
taxlaw-2799	1914	11	6%	PERCENT
taxlaw-2799	1914	12	1	CARDINAL
taxlaw-2799	1914	13	100	MONEY
taxlaw-2799	1914	14	2	CARDINAL
taxlaw-2799	1914	15	day 1	DATE
taxlaw-2799	1914	16	$4,210,000 500	MONEY
taxlaw-2799	1914	17	bp x	PERSON
taxlaw-2799	1914	18	4,210,000	MONEY
taxlaw-2799	1914	19	5%	PERCENT
taxlaw-2799	1914	20	4.21	MONEY
taxlaw-2799	1915	1	100	MONEY
taxlaw-2799	1915	2	2011	DATE
taxlaw-2799	1915	3	dodd	PERSON
taxlaw-2799	1915	4	97	CARDINAL
taxlaw-2799	1915	5	1	CARDINAL
taxlaw-2799	1915	6	2	CARDINAL
taxlaw-2799	1915	7	175	CARDINAL
taxlaw-2799	1915	8	98	CARDINAL
taxlaw-2799	1916	1	2:1	CARDINAL
taxlaw-2799	1916	2	1	CARDINAL
taxlaw-2799	1916	3	575	CARDINAL
taxlaw-2799	1916	4	500	CARDINAL
taxlaw-2799	1916	5	500	CARDINAL
taxlaw-2799	1916	6	$100m $244,000	MONEY
taxlaw-2799	1916	7	3	CARDINAL
taxlaw-2799	1916	8	25	CARDINAL
taxlaw-2799	1916	9	100	CARDINAL
taxlaw-2799	1916	10	100	CARDINAL
taxlaw-2799	1916	11	$100m $	MONEY
taxlaw-2799	1916	12	377,000	MONEY
taxlaw-2799	1916	13	2	CARDINAL
taxlaw-2799	1916	14	175	CARDINAL
taxlaw-2799	1916	15	100	CARDINAL
taxlaw-2799	1916	16	100	CARDINAL
taxlaw-2799	1916	17	$100m $	MONEY
taxlaw-2799	1916	18	335,000	MONEY
taxlaw-2799	1916	19	2011	DATE
taxlaw-2799	1917	1	dodd	PERSON
taxlaw-2799	1917	2	99	CARDINAL
taxlaw-2799	1917	3	575	CARDINAL
taxlaw-2799	1917	4	500	CARDINAL
taxlaw-2799	1917	5	100	MONEY
taxlaw-2799	1917	6	day 1	DATE
taxlaw-2799	1917	7	$224,000 500	MONEY
taxlaw-2799	1917	8	100	MONEY
taxlaw-2799	1917	9	224,000	MONEY
taxlaw-2799	1917	10	100	MONEY