id	sid	eid	entity	type
taxlaw-2803	1	1	john r. brooks ii 	PERSON
taxlaw-2803	1	2	u.s.	GPE
taxlaw-2803	1	3	―zero	CARDINAL
taxlaw-2803	3	1	two	CARDINAL
taxlaw-2803	5	1	zero	CARDINAL
taxlaw-2803	6	1	two	CARDINAL
taxlaw-2803	6	2	zero	CARDINAL
taxlaw-2803	10	1		GPE
taxlaw-2803	10	2	georgetown university law center	ORG
taxlaw-2803	11	1	j.d.	PERSON
taxlaw-2803	11	2	harvard law school	ORG
taxlaw-2803	11	3	2006	DATE
taxlaw-2803	11	4	a.b.	GPE
taxlaw-2803	11	5	harvard college	ORG
taxlaw-2803	11	6	1998	DATE
taxlaw-2803	12	1	jennifer birdpollan	PERSON
taxlaw-2803	12	2	joshua	PERSON
taxlaw-2803	12	3	lilian faulhaber	PERSON
taxlaw-2803	12	4	victor fleischer	PERSON
taxlaw-2803	12	5	daniel halperin	PERSON
taxlaw-2803	12	6	louis kaplow	PERSON
taxlaw-2803	12	7	alvin warren	PERSON
taxlaw-2803	12	8	harvard law school	ORG
taxlaw-2803	12	9	georgetown university law center	ORG
taxlaw-2803	12	10	syracuse university college of law	ORG
taxlaw-2803	12	11	university of washington school of law	ORG
taxlaw-2803	12	12	tulane university law school	ORG
taxlaw-2803	12	13	seton hall law school	ORG
taxlaw-2803	12	14	newark	GPE
taxlaw-2803	12	15	louisiana state university law center	ORG
taxlaw-2803	12	16	the law &	ORG
taxlaw-2803	12	17	2010	DATE
taxlaw-2803	13	1	204	CARDINAL
taxlaw-2803	13	2	205 ii	QUANTITY
taxlaw-2803	14	1	209	CARDINAL
taxlaw-2803	15	1	209	CARDINAL
taxlaw-2803	15	2	1944-1964	DATE
taxlaw-2803	15	3	210	CARDINAL
taxlaw-2803	15	4	1964-1977	DATE
taxlaw-2803	15	5	212	CARDINAL
taxlaw-2803	15	6	zero	CARDINAL
taxlaw-2803	15	7	1977-1986	DATE
taxlaw-2803	15	8	216	CARDINAL
taxlaw-2803	15	9	1986	DATE
taxlaw-2803	15	10	today	DATE
taxlaw-2803	15	11	218 iii	QUANTITY
taxlaw-2803	16	1	218	CARDINAL
taxlaw-2803	17	1	219	CARDINAL
taxlaw-2803	17	2	220 1	CARDINAL
taxlaw-2803	18	1	222 2	CARDINAL
taxlaw-2803	18	2	224 3	CARDINAL
taxlaw-2803	18	3	226 4	CARDINAL
taxlaw-2803	19	1	227	CARDINAL
taxlaw-2803	20	1	228 1	CARDINAL
taxlaw-2803	22	1	228 2	CARDINAL
taxlaw-2803	23	1	229 3	CARDINAL
taxlaw-2803	23	2	230	CARDINAL
taxlaw-2803	23	3	231	CARDINAL
taxlaw-2803	23	4	231	CARDINAL
taxlaw-2803	24	1	zero	CARDINAL
taxlaw-2803	24	2	232	CARDINAL
taxlaw-2803	24	3	zero	CARDINAL
taxlaw-2803	25	1	232	CARDINAL
taxlaw-2803	25	2	233	CARDINAL
taxlaw-2803	25	3	235	CARDINAL
taxlaw-2803	25	4	237 1	CARDINAL
taxlaw-2803	25	5	237 2	CARDINAL
taxlaw-2803	27	1	239 3	CARDINAL
taxlaw-2803	28	1	242	CARDINAL
taxlaw-2803	29	1	242	CARDINAL
taxlaw-2803	30	1	246 2011	DATE
taxlaw-2803	30	2	205	CARDINAL
taxlaw-2803	30	3	i.	PERSON
taxlaw-2803	30	4	1	CARDINAL
taxlaw-2803	30	5	u.s.	GPE
taxlaw-2803	30	6	two	CARDINAL
taxlaw-2803	30	7	first	ORDINAL
taxlaw-2803	31	1	second	ORDINAL
taxlaw-2803	32	1	2	CARDINAL
taxlaw-2803	33	1	one	CARDINAL
taxlaw-2803	34	1	two	CARDINAL
taxlaw-2803	35	1	zero-percent	PERCENT
taxlaw-2803	36	1	―zero	CARDINAL
taxlaw-2803	36	2	―zba.‖ 3	LAW
taxlaw-2803	36	3	2010	DATE
taxlaw-2803	36	4	9350	MONEY
taxlaw-2803	36	5	5700	MONEY
taxlaw-2803	37	1	4	CARDINAL
taxlaw-2803	37	2	43%	PERCENT
taxlaw-2803	38	1	5	CARDINAL
taxlaw-2803	39	1	2010	DATE
taxlaw-2803	39	2	5700	MONEY
taxlaw-2803	39	3	less than $5700	MONEY
taxlaw-2803	40	1	nearly two-thirds	CARDINAL
taxlaw-2803	41	1	6 1	CARDINAL
taxlaw-2803	42	1	2010	DATE
taxlaw-2803	43	1	2	CARDINAL
taxlaw-2803	45	1	2010	DATE
taxlaw-2803	46	1	chapter 1	LAW
taxlaw-2803	46	2	151	CARDINAL
taxlaw-2803	47	1	2010	DATE
taxlaw-2803	48	1	ii.a	DATE
taxlaw-2803	48	2	3	CARDINAL
taxlaw-2803	48	3	151	CARDINAL
taxlaw-2803	50	1	4	CARDINAL
taxlaw-2803	50	2	2010	DATE
taxlaw-2803	50	3	5700	MONEY
taxlaw-2803	51	1	proc	PERSON
taxlaw-2803	52	1	2009-50 § 3.11(1	CARDINAL
taxlaw-2803	52	2	2009-45	DATE
taxlaw-2803	52	3	617	CARDINAL
taxlaw-2803	53	1	2010	DATE
taxlaw-2803	53	2	3650	MONEY
taxlaw-2803	54	1	3.19	CARDINAL
taxlaw-2803	55	1	166,800	MONEY
taxlaw-2803	56	1	2008	DATE
taxlaw-2803	56	2	66	CARDINAL
taxlaw-2803	56	3	2008-45	DATE
taxlaw-2803	56	4	2010	DATE
taxlaw-2803	56	5	proc	PERSON
taxlaw-2803	57	1	2009-50	CARDINAL
taxlaw-2803	57	2	2.08	CARDINAL
taxlaw-2803	57	3	2009-45	DATE
taxlaw-2803	58	1	617	CARDINAL
taxlaw-2803	59	1	two	CARDINAL
taxlaw-2803	59	2	28,000	MONEY
taxlaw-2803	59	3	11,400	MONEY
taxlaw-2803	60	1	proc	PERSON
taxlaw-2803	61	1	2009-50	CARDINAL
taxlaw-2803	61	2	3.19	CARDINAL
taxlaw-2803	62	1	250,200	MONEY
taxlaw-2803	63	1	proc	PERSON
taxlaw-2803	64	1	2008	DATE
taxlaw-2803	64	2	66	CARDINAL
taxlaw-2803	65	1	28,000	MONEY
taxlaw-2803	65	2	2000	MONEY
taxlaw-2803	67	1	2010	DATE
taxlaw-2803	68	1	5	CARDINAL
taxlaw-2803	68	2	zero	CARDINAL
taxlaw-2803	68	3	2009-2019	DATE
taxlaw-2803	68	4	6	CARDINAL
taxlaw-2803	68	5	2007	DATE
taxlaw-2803	68	6	63.3%	PERCENT
taxlaw-2803	69	1	justin bryan	PERSON
taxlaw-2803	69	2	2007	DATE
taxlaw-2803	69	3	2009	DATE
taxlaw-2803	69	4	7	CARDINAL
taxlaw-2803	69	5	2009	DATE
taxlaw-2803	69	6	soi bulletin].	ORG
taxlaw-2803	70	1	206	CARDINAL
taxlaw-2803	70	2	columbia	ORG
taxlaw-2803	71	1	one	CARDINAL
taxlaw-2803	71	2	two	CARDINAL
taxlaw-2803	73	1	one	CARDINAL
taxlaw-2803	76	1	7	CARDINAL
taxlaw-2803	77	1	8	CARDINAL
taxlaw-2803	78	1	congress	ORG
taxlaw-2803	80	1	one	CARDINAL
taxlaw-2803	80	2	―net‖	ORG
taxlaw-2803	81	1	9	CARDINAL
taxlaw-2803	83	1	first	ORDINAL
taxlaw-2803	83	2	10	CARDINAL
taxlaw-2803	84	1	second	ORDINAL
taxlaw-2803	89	1	―i	PERSON
taxlaw-2803	89	2	7	CARDINAL
taxlaw-2803	89	3	8	CARDINAL
taxlaw-2803	90	1	110th	ORDINAL
taxlaw-2803	90	2	22	CARDINAL
taxlaw-2803	91	1	2008	DATE
taxlaw-2803	92	1	zero	CARDINAL
taxlaw-2803	94	1	9	CARDINAL
taxlaw-2803	95	1	10	CARDINAL
taxlaw-2803	96	1	183	CARDINAL
taxlaw-2803	98	1	zero	CARDINAL
taxlaw-2803	100	1	zba	PERSON
taxlaw-2803	103	1	a few thousand dollars	MONEY
taxlaw-2803	103	2	as high as $5700	MONEY
taxlaw-2803	104	1	greater than $5700	MONEY
taxlaw-2803	104	2	9350	MONEY
taxlaw-2803	104	3	11	DATE
taxlaw-2803	105	1	one	CARDINAL
taxlaw-2803	106	1	one	CARDINAL
taxlaw-2803	108	1	12	CARDINAL
taxlaw-2803	109	1	13	CARDINAL
taxlaw-2803	110	1	first	ORDINAL
taxlaw-2803	111	1	14	CARDINAL
taxlaw-2803	113	1	two	CARDINAL
taxlaw-2803	113	2	11	CARDINAL
taxlaw-2803	113	3	2010	DATE
taxlaw-2803	113	4	10,830	MONEY
taxlaw-2803	113	5	22,050	MONEY
taxlaw-2803	113	6	four	CARDINAL
taxlaw-2803	113	7	hhs	ORG
taxlaw-2803	113	8	2010	DATE
taxlaw-2803	113	9	75	CARDINAL
taxlaw-2803	115	1	45628-02	DATE
taxlaw-2803	115	2	aug. 3, 2010	DATE
taxlaw-2803	116	1	12	CARDINAL
taxlaw-2803	116	2	only two	CARDINAL
taxlaw-2803	117	1	louis kaplow	PERSON
taxlaw-2803	117	2	50	CARDINAL
taxlaw-2803	117	3	1 (	CARDINAL
taxlaw-2803	118	1	allan j. samansky	PERSON
taxlaw-2803	118	2	1991	DATE
taxlaw-2803	118	3	utah	GPE
taxlaw-2803	118	4	l. rev	PERSON
taxlaw-2803	118	5	531	CARDINAL
taxlaw-2803	118	6	samansky	PERSON
taxlaw-2803	120	1	glenn e. coven	PERSON
taxlaw-2803	120	2	79	CARDINAL
taxlaw-2803	121	1	l. rev	PERSON
taxlaw-2803	121	2	1525	CARDINAL
taxlaw-2803	121	3	1556-64	DATE
taxlaw-2803	121	4	1981	DATE
taxlaw-2803	121	5	alan l. feld	PERSON
taxlaw-2803	121	6	69	CARDINAL
taxlaw-2803	121	7	cornell l. rev	PERSON
taxlaw-2803	121	8	429	CARDINAL
taxlaw-2803	121	9	441	CARDINAL
taxlaw-2803	121	10	1983	DATE
taxlaw-2803	121	11	theodore p. seto	PERSON
taxlaw-2803	121	12	sande l. buhai	PERSON
taxlaw-2803	121	13	154	CARDINAL
taxlaw-2803	121	14	l. rev	PERSON
taxlaw-2803	121	15	1053	CARDINAL
taxlaw-2803	121	16	1088-93	CARDINAL
taxlaw-2803	121	17	supra	PERSON
taxlaw-2803	121	18	3 & n.10	ORG
taxlaw-2803	122	1	13	CARDINAL
taxlaw-2803	122	2	2009	DATE
taxlaw-2803	122	3	6	CARDINAL
taxlaw-2803	122	4	7	CARDINAL
taxlaw-2803	122	5	14	CARDINAL
taxlaw-2803	122	6	iv.1	ORG
taxlaw-2803	123	1	208	CARDINAL
taxlaw-2803	123	2	columbia	ORG
taxlaw-2803	124	1	15	CARDINAL
taxlaw-2803	127	1	first	ORDINAL
taxlaw-2803	127	2	congress	ORG
taxlaw-2803	127	3	zba	PERSON
taxlaw-2803	127	4	zero-percent	PERCENT
taxlaw-2803	127	5	16	CARDINAL
taxlaw-2803	129	1	17	CARDINAL
taxlaw-2803	131	1	18	CARDINAL
taxlaw-2803	136	1	louis kaplow	PERSON
taxlaw-2803	136	2	19	CARDINAL
taxlaw-2803	140	1	15	CARDINAL
taxlaw-2803	140	2	93	CARDINAL
taxlaw-2803	140	3	100	CARDINAL
taxlaw-2803	140	4	101	DATE
taxlaw-2803	141	1	supra	PERSON
taxlaw-2803	141	2	12	CARDINAL
taxlaw-2803	141	3	1088	CARDINAL
taxlaw-2803	142	1	feld	GPE
taxlaw-2803	142	2	supra	PERSON
taxlaw-2803	142	3	12	CARDINAL
taxlaw-2803	142	4	441	CARDINAL
taxlaw-2803	142	5	―double	PERSON
taxlaw-2803	143	1	16	CARDINAL
taxlaw-2803	143	2	3	CARDINAL
taxlaw-2803	144	1	two	CARDINAL
taxlaw-2803	145	1	two	CARDINAL
taxlaw-2803	146	1	24 (2010	DATE
taxlaw-2803	148	1	17	CARDINAL
taxlaw-2803	149	1	18	CARDINAL
taxlaw-2803	149	2	1977 to 1986	DATE
taxlaw-2803	149	3	―zero	CARDINAL
taxlaw-2803	152	1	19	CARDINAL
taxlaw-2803	152	2	12	CARDINAL
taxlaw-2803	153	1	209	CARDINAL
taxlaw-2803	155	1	0	CARDINAL
taxlaw-2803	157	1	first	ORDINAL
taxlaw-2803	157	2	60-plus years	DATE
taxlaw-2803	158	1	zero	CARDINAL
taxlaw-2803	159	1	1977	DATE
taxlaw-2803	160	1	1944	DATE
taxlaw-2803	162	1	the 1960s	DATE
taxlaw-2803	162	2	70s	DATE
taxlaw-2803	164	1	a. current law under	PERSON
taxlaw-2803	164	2	―agi‖	ORG
taxlaw-2803	165	1	20	CARDINAL
taxlaw-2803	166	1	2010	DATE
taxlaw-2803	166	2	5700	MONEY
taxlaw-2803	166	3	11,400	MONEY
taxlaw-2803	166	4	8300	MONEY
taxlaw-2803	167	1	21	CARDINAL
taxlaw-2803	167	2	―itemize,‖	ORG
taxlaw-2803	168	1	22	CARDINAL
taxlaw-2803	169	1	20 i.r.c	QUANTITY
taxlaw-2803	170	1	2010	DATE
taxlaw-2803	173	1	62	CARDINAL
taxlaw-2803	173	2	2010	DATE
taxlaw-2803	175	1	61(b	CARDINAL
taxlaw-2803	175	2	101-140	CARDINAL
taxlaw-2803	175	3	2010	DATE
taxlaw-2803	176	1	21	CARDINAL
taxlaw-2803	177	1	2009-50 § 3.11(1	CARDINAL
taxlaw-2803	177	2	2009-45	DATE
taxlaw-2803	177	3	617	CARDINAL
taxlaw-2803	178	1	annually	DATE
taxlaw-2803	180	1	63(a)(4	DATE
taxlaw-2803	180	2	2010	DATE
taxlaw-2803	182	1	1100	MONEY
taxlaw-2803	185	1	2010	DATE
taxlaw-2803	185	2	proc	PERSON
taxlaw-2803	186	1	2009-50 §	CARDINAL
taxlaw-2803	186	2	3.11(3	CARDINAL
taxlaw-2803	187	1	1400	MONEY
taxlaw-2803	188	1	2010	DATE
taxlaw-2803	188	2	950	MONEY
taxlaw-2803	188	3	300	MONEY
taxlaw-2803	190	1	63(c)(5	CARDINAL
taxlaw-2803	190	2	2010	DATE
taxlaw-2803	190	3	proc	PERSON
taxlaw-2803	191	1	2009-50	CARDINAL
taxlaw-2803	191	2	3.11(2	PRODUCT
taxlaw-2803	193	1	2	CARDINAL
taxlaw-2803	193	2	boris i. bittker & lawrence lokken	ORG
taxlaw-2803	193	3	¶ 30.5.2	CARDINAL
taxlaw-2803	194	1	3d	CARDINAL
taxlaw-2803	194	2	2000	DATE
taxlaw-2803	195	1	22	CARDINAL
taxlaw-2803	196	1	2010	DATE
taxlaw-2803	197	1	210	CARDINAL
taxlaw-2803	199	1	two	CARDINAL
taxlaw-2803	199	2	―below	ORG
taxlaw-2803	203	1	23	CARDINAL
taxlaw-2803	203	2	24	CARDINAL
taxlaw-2803	203	3	25	CARDINAL
taxlaw-2803	203	4	26	CARDINAL
taxlaw-2803	203	5	27	CARDINAL
taxlaw-2803	203	6	28	CARDINAL
taxlaw-2803	204	1	29	CARDINAL
taxlaw-2803	208	1	1944-1964	DATE
taxlaw-2803	208	2	world war ii	EVENT
taxlaw-2803	208	3	the united states	GPE
taxlaw-2803	209	1	30	CARDINAL
taxlaw-2803	209	2	congress	ORG
taxlaw-2803	210	1	1944	DATE
taxlaw-2803	210	2	congress	ORG
taxlaw-2803	210	3	10%	PERCENT
taxlaw-2803	210	4	500	MONEY
taxlaw-2803	210	5	1000	MONEY
taxlaw-2803	210	6	31	CARDINAL
taxlaw-2803	210	7	roughly $6250/$12,500	MONEY
taxlaw-2803	210	8	2011	DATE
taxlaw-2803	211	1	less than $5000 23	MONEY
taxlaw-2803	212	1	164	CARDINAL
taxlaw-2803	212	2	2010	DATE
taxlaw-2803	213	1	24	CARDINAL
taxlaw-2803	214	1	2010	DATE
taxlaw-2803	215	1	25 i.r.c	QUANTITY
taxlaw-2803	216	1	213	CARDINAL
taxlaw-2803	216	2	2010	DATE
taxlaw-2803	217	1	above 7.5%	PERCENT
taxlaw-2803	218	1	2010	DATE
taxlaw-2803	219	1	26	CARDINAL
taxlaw-2803	220	1	2010	DATE
taxlaw-2803	221	1	no more than 50%	PERCENT
taxlaw-2803	223	1	2010	DATE
taxlaw-2803	224	1	year	DATE
taxlaw-2803	224	2	172	CARDINAL
taxlaw-2803	224	3	2010	DATE
taxlaw-2803	226	1	2010	DATE
taxlaw-2803	227	1	27 i.r.c	QUANTITY
taxlaw-2803	228	1	212	CARDINAL
taxlaw-2803	228	2	2010	DATE
taxlaw-2803	229	1	28	CARDINAL
taxlaw-2803	230	1	2010	DATE
taxlaw-2803	231	1	section 212	LAW
taxlaw-2803	231	2	162	CARDINAL
taxlaw-2803	231	3	the 2%	PERCENT
taxlaw-2803	233	1	67	CARDINAL
taxlaw-2803	233	2	2010	DATE
taxlaw-2803	234	1	29 i.r.c	QUANTITY
taxlaw-2803	235	1	165	CARDINAL
taxlaw-2803	235	2	2010	DATE
taxlaw-2803	236	1	above $100	MONEY
taxlaw-2803	236	2	10%	PERCENT
taxlaw-2803	237	1	2010	DATE
taxlaw-2803	238	1	30	CARDINAL
taxlaw-2803	239	1	5% to 74%	PERCENT
taxlaw-2803	240	1	lawrence h. seltzer	PERSON
taxlaw-2803	240	2	62	CARDINAL
taxlaw-2803	241	1	9	CARDINAL
taxlaw-2803	241	2	1968	DATE
taxlaw-2803	242	1	56%	PERCENT
taxlaw-2803	242	2	1946	DATE
taxlaw-2803	243	1	31	CARDINAL
taxlaw-2803	243	2	1944	DATE
taxlaw-2803	245	1	78-315	CARDINAL
taxlaw-2803	245	2	9(a	CARDINAL
taxlaw-2803	245	3	58	CARDINAL
taxlaw-2803	246	1	231	CARDINAL
taxlaw-2803	246	2	236	CARDINAL
taxlaw-2803	247	1	1000	MONEY
taxlaw-2803	248	1	1948	DATE
taxlaw-2803	250	1	80	CARDINAL
taxlaw-2803	250	2	62	CARDINAL
taxlaw-2803	251	1	110	CARDINAL
taxlaw-2803	251	2	114	CARDINAL
taxlaw-2803	252	1	32	CARDINAL
taxlaw-2803	253	1	bureau of labor statistics	ORG
taxlaw-2803	253	2	16, 2011	DATE
taxlaw-2803	254	1	2011	DATE
taxlaw-2803	254	2	211	CARDINAL
taxlaw-2803	254	3	2011)—and	CARDINAL
taxlaw-2803	254	4	33	CARDINAL
taxlaw-2803	254	5	5000	MONEY
taxlaw-2803	254	6	greater than 10%	PERCENT
taxlaw-2803	255	1	congress	ORG
taxlaw-2803	255	2	no more than 20%	PERCENT
taxlaw-2803	256	1	34	CARDINAL
taxlaw-2803	256	2	congress	ORG
taxlaw-2803	256	3	35	CARDINAL
taxlaw-2803	256	4	congress	ORG
taxlaw-2803	256	5	first	ORDINAL
taxlaw-2803	257	1	congress	ORG
taxlaw-2803	257	2	―below	ORG
taxlaw-2803	257	3	36	CARDINAL
taxlaw-2803	257	4	37	DATE
taxlaw-2803	258	1	38	CARDINAL
taxlaw-2803	259	1	senate	ORG
taxlaw-2803	263	1	39	CARDINAL
taxlaw-2803	263	2	―below	ORG
taxlaw-2803	264	1	33	CARDINAL
taxlaw-2803	264	2	―percentage standard deduction‖	ORG
taxlaw-2803	265	1	34	CARDINAL
taxlaw-2803	265	2	s.	PERSON
taxlaw-2803	266	1	4	CARDINAL
taxlaw-2803	267	1	1944	DATE
taxlaw-2803	267	2	82%	PERCENT
taxlaw-2803	268	1	samansky	PERSON
taxlaw-2803	268	2	supra	PERSON
taxlaw-2803	268	3	12	CARDINAL
taxlaw-2803	268	4	532	CARDINAL
taxlaw-2803	268	5	irs	ORG
taxlaw-2803	269	1	1950	DATE
taxlaw-2803	269	2	80%	PERCENT
taxlaw-2803	270	1	7	CARDINAL
taxlaw-2803	270	2	years 1950-2009	DATE
taxlaw-2803	271	1	16, 2011	DATE
taxlaw-2803	272	1	35	CARDINAL
taxlaw-2803	272	2	58	CARDINAL
taxlaw-2803	273	1	235	CARDINAL
taxlaw-2803	273	2	36	CARDINAL
taxlaw-2803	274	1	78-1365	CARDINAL
taxlaw-2803	274	2	3	CARDINAL
taxlaw-2803	278	1	37	CARDINAL
taxlaw-2803	278	2	the tax reform act of	LAW
taxlaw-2803	278	3	1986	DATE
taxlaw-2803	280	1	99	CARDINAL
taxlaw-2803	280	2	100	CARDINAL
taxlaw-2803	281	1	2085	CARDINAL
taxlaw-2803	281	2	2115	DATE
taxlaw-2803	282	1	38	CARDINAL
taxlaw-2803	282	2	58	CARDINAL
taxlaw-2803	283	1	235	CARDINAL
taxlaw-2803	283	2	39	CARDINAL
taxlaw-2803	283	3	s.	PERSON
taxlaw-2803	284	1	24-25	CARDINAL
taxlaw-2803	285	1	212	CARDINAL
taxlaw-2803	285	2	40	CARDINAL
taxlaw-2803	285	3	1954	DATE
taxlaw-2803	285	4	41	CARDINAL
taxlaw-2803	286	1	1944	DATE
taxlaw-2803	286	2	congress	ORG
taxlaw-2803	286	3	congress	ORG
taxlaw-2803	287	1	42	CARDINAL
taxlaw-2803	288	1	43	CARDINAL
taxlaw-2803	288	2	1964-1977	DATE
taxlaw-2803	288	3	1964	DATE
taxlaw-2803	288	4	twenty years	DATE
taxlaw-2803	289	1	1964	DATE
taxlaw-2803	289	2	congress	ORG
taxlaw-2803	289	3	44	CARDINAL
taxlaw-2803	290	1	first	ORDINAL
taxlaw-2803	290	2	first	ORDINAL
taxlaw-2803	291	1	100	MONEY
taxlaw-2803	291	2	2011	DATE
taxlaw-2803	292	1	45	CARDINAL
taxlaw-2803	293	1	46	CARDINAL
taxlaw-2803	294	1	at least $900	MONEY
taxlaw-2803	294	2	2011	DATE
taxlaw-2803	294	3	300	MONEY
taxlaw-2803	294	4	600	MONEY
taxlaw-2803	294	5	greater than 10%	PERCENT
taxlaw-2803	295	1	1969	DATE
taxlaw-2803	296	1	1969	DATE
taxlaw-2803	296	2	congress	ORG
taxlaw-2803	296	3	40	CARDINAL
taxlaw-2803	297	1	1944	CARDINAL
taxlaw-2803	297	2	9(a	CARDINAL
taxlaw-2803	297	3	58	CARDINAL
taxlaw-2803	298	1	236	CARDINAL
taxlaw-2803	298	2	41	CARDINAL
taxlaw-2803	298	3	1954	DATE
taxlaw-2803	300	1	83-591	CARDINAL
taxlaw-2803	300	2	68a	CARDINAL
taxlaw-2803	301	1	3.	CARDINAL
taxlaw-2803	301	2	42	CARDINAL
taxlaw-2803	303	1	2	CARDINAL
taxlaw-2803	304	1	3	CARDINAL
taxlaw-2803	305	1	4	CARDINAL
taxlaw-2803	306	1	5	CARDINAL
taxlaw-2803	307	1	78-1365	CARDINAL
taxlaw-2803	307	2	1	CARDINAL
taxlaw-2803	309	1	1	CARDINAL
taxlaw-2803	310	1	43	CARDINAL
taxlaw-2803	310	2	over $5000	MONEY
taxlaw-2803	310	3	500	MONEY
taxlaw-2803	311	1	5000	MONEY
taxlaw-2803	313	1	the united states:	GPE
taxlaw-2803	313	2	1 (1948	DATE
taxlaw-2803	313	3	2379	MONEY
taxlaw-2803	316	1	44	CARDINAL
taxlaw-2803	316	2	88	CARDINAL
taxlaw-2803	316	3	1333	DATE
taxlaw-2803	316	4	1964	DATE
taxlaw-2803	317	1	45	CARDINAL
taxlaw-2803	317	2	1964	DATE
taxlaw-2803	319	1	88	CARDINAL
taxlaw-2803	319	2	78	CARDINAL
taxlaw-2803	320	1	19	CARDINAL
taxlaw-2803	320	2	23	DATE
taxlaw-2803	321	1	1000	MONEY
taxlaw-2803	322	1	100	MONEY
taxlaw-2803	323	1	151	CARDINAL
taxlaw-2803	323	2	1964	DATE
taxlaw-2803	324	1	46	CARDINAL
taxlaw-2803	325	1	213	CARDINAL
taxlaw-2803	327	1	1100	MONEY
taxlaw-2803	327	2	2011	DATE
taxlaw-2803	327	3	47	DATE
taxlaw-2803	327	4	less than $1700	MONEY
taxlaw-2803	327	5	2011	DATE
taxlaw-2803	327	6	600	MONEY
taxlaw-2803	327	7	48	DATE
taxlaw-2803	327	8	congress	ORG
taxlaw-2803	328	1	49	CARDINAL
taxlaw-2803	329	1	800	MONEY
taxlaw-2803	329	2	2011	DATE
taxlaw-2803	329	3	only five years earlier	DATE
taxlaw-2803	331	1	50 by	CARDINAL
taxlaw-2803	331	2	1969	DATE
taxlaw-2803	332	1	51	CARDINAL
taxlaw-2803	332	2	82%	PERCENT
taxlaw-2803	332	3	1944	DATE
taxlaw-2803	332	4	only 59%	PERCENT
taxlaw-2803	332	5	1965	DATE
taxlaw-2803	333	1	52	CARDINAL
taxlaw-2803	333	2	1969	DATE
taxlaw-2803	333	3	10%	PERCENT
taxlaw-2803	333	4	1000	MONEY
taxlaw-2803	333	5	1948 53	DATE
taxlaw-2803	333	6	13%	PERCENT
taxlaw-2803	333	7	1500	MONEY
taxlaw-2803	333	8	1971	DATE
taxlaw-2803	333	9	14%/$2000	CARDINAL
taxlaw-2803	333	10	1972	DATE
taxlaw-2803	333	11	15%/$2000	CARDINAL
taxlaw-2803	334	1	54	CARDINAL
taxlaw-2803	334	2	58% to 70%	PERCENT
taxlaw-2803	334	3	55	CARDINAL
taxlaw-2803	335	1	56	CARDINAL
taxlaw-2803	336	1	1970	DATE
taxlaw-2803	337	1	1969	DATE
taxlaw-2803	339	1	91-172	CARDINAL
taxlaw-2803	339	2	83	CARDINAL
taxlaw-2803	340	1	487	CARDINAL
taxlaw-2803	340	2	676	CARDINAL
taxlaw-2803	341	1	zero	CARDINAL
taxlaw-2803	342	1	1970	DATE
taxlaw-2803	342	2	1971	DATE
taxlaw-2803	343	1	83	CARDINAL
taxlaw-2803	344	1	678	CARDINAL
taxlaw-2803	345	1	1971	DATE
taxlaw-2803	345	2	1050	MONEY
taxlaw-2803	346	1	1971	DATE
taxlaw-2803	346	2	1971	DATE
taxlaw-2803	349	1	92-178	CARDINAL
taxlaw-2803	349	2	85	CARDINAL
taxlaw-2803	350	1	497	CARDINAL
taxlaw-2803	350	2	511	CARDINAL
taxlaw-2803	351	1	―depressed	GPE
taxlaw-2803	351	2	92-533	CARDINAL
taxlaw-2803	351	3	7	CARDINAL
taxlaw-2803	351	4	1971	DATE
taxlaw-2803	352	1	one year	DATE
taxlaw-2803	353	1	48	CARDINAL
taxlaw-2803	353	2	600	MONEY
taxlaw-2803	353	3	1100	MONEY
taxlaw-2803	354	1	49	CARDINAL
taxlaw-2803	354	2	91-413	CARDINAL
taxlaw-2803	354	3	205-06	PERCENT
taxlaw-2803	354	4	1969	DATE
taxlaw-2803	354	5	1969-3	DATE
taxlaw-2803	354	6	200	CARDINAL
taxlaw-2803	354	7	1969	DATE
taxlaw-2803	354	8	900	MONEY
taxlaw-2803	354	9	1700	MONEY
taxlaw-2803	354	10	1969	DATE
taxlaw-2803	355	1	1969	DATE
taxlaw-2803	357	1	91st cong	ORG
taxlaw-2803	357	2	the tax reform act of	LAW
taxlaw-2803	357	3	1969	DATE
taxlaw-2803	357	4	218	CARDINAL
taxlaw-2803	358	1	1970	DATE
taxlaw-2803	359	1	1969	DATE
taxlaw-2803	359	2	5.2 million	CARDINAL
taxlaw-2803	359	3	1969	DATE
taxlaw-2803	360	1	50	CARDINAL
taxlaw-2803	362	1	94-658	CARDINAL
taxlaw-2803	362	2	3-6	CARDINAL
taxlaw-2803	362	3	1976	DATE
taxlaw-2803	362	4	51-55	CARDINAL
taxlaw-2803	363	1	51 1969	DATE
taxlaw-2803	363	2	49	DATE
taxlaw-2803	363	3	216	CARDINAL
taxlaw-2803	364	1	52	CARDINAL
taxlaw-2803	365	1	1964	DATE
taxlaw-2803	365	2	56%	PERCENT
taxlaw-2803	365	3	1963	DATE
taxlaw-2803	365	4	58%	PERCENT
taxlaw-2803	365	5	1965	DATE
taxlaw-2803	366	1	53	CARDINAL
taxlaw-2803	366	2	31	CARDINAL
taxlaw-2803	367	1	54	CARDINAL
taxlaw-2803	367	2	1969	DATE
taxlaw-2803	369	1	91-172	CARDINAL
taxlaw-2803	369	2	83	CARDINAL
taxlaw-2803	370	1	487	CARDINAL
taxlaw-2803	370	2	676	CARDINAL
taxlaw-2803	371	1	55 1969	DATE
taxlaw-2803	371	2	49	DATE
taxlaw-2803	371	3	218	CARDINAL
taxlaw-2803	371	4	56	CARDINAL
taxlaw-2803	371	5	1971	DATE
taxlaw-2803	371	6	1973	DATE
taxlaw-2803	371	7	15%	PERCENT
taxlaw-2803	371	8	2000	MONEY
taxlaw-2803	371	9	1972	DATE
taxlaw-2803	372	1	7-8 (1971	DATE
taxlaw-2803	373	1	1971	DATE
taxlaw-2803	373	2	1300	MONEY
taxlaw-2803	373	3	2011	DATE
taxlaw-2803	374	1	8	DATE
taxlaw-2803	375	1	1975	DATE
taxlaw-2803	375	2	16%	PERCENT
taxlaw-2803	375	3	up to $2400	MONEY
taxlaw-2803	375	4	2800	MONEY
taxlaw-2803	375	5	2011	DATE
taxlaw-2803	375	6	1700	MONEY
taxlaw-2803	375	7	2100	MONEY
taxlaw-2803	375	8	~$7000/$8600 in 2011	DATE
taxlaw-2803	376	1	1975	DATE
taxlaw-2803	378	1	94	CARDINAL
taxlaw-2803	378	2	2(a)(1	MONEY
taxlaw-2803	378	3	89	CARDINAL
taxlaw-2803	379	1	970	CARDINAL
taxlaw-2803	379	2	1976	DATE
taxlaw-2803	381	1	94	CARDINAL
taxlaw-2803	381	2	90	CARDINAL
taxlaw-2803	382	1	1520	CARDINAL
taxlaw-2803	382	2	1556	DATE
taxlaw-2803	383	1	214	CARDINAL
taxlaw-2803	384	1	1944	DATE
taxlaw-2803	385	1	1954	DATE
taxlaw-2803	386	1	one	CARDINAL
taxlaw-2803	387	1	1964	DATE
taxlaw-2803	388	1	57	CARDINAL
taxlaw-2803	388	2	the house committee report	ORG
taxlaw-2803	388	3	58	DATE
taxlaw-2803	388	4	59	CARDINAL
taxlaw-2803	388	5	―choose between‖	PERSON
taxlaw-2803	389	1	one year	DATE
taxlaw-2803	389	2	one	CARDINAL
taxlaw-2803	390	1	―chose between‖	PERSON
taxlaw-2803	392	1	60	CARDINAL
taxlaw-2803	392	2	1944	DATE
taxlaw-2803	394	1	61	CARDINAL
taxlaw-2803	394	2	57	CARDINAL
taxlaw-2803	394	3	1964	DATE
taxlaw-2803	396	1	88	CARDINAL
taxlaw-2803	397	1	217	CARDINAL
taxlaw-2803	397	2	217	CARDINAL
taxlaw-2803	397	3	62	CARDINAL
taxlaw-2803	397	4	78	CARDINAL
taxlaw-2803	398	1	19	CARDINAL
taxlaw-2803	398	2	50-52	CARDINAL
taxlaw-2803	399	1	58	CARDINAL
taxlaw-2803	399	2	88	CARDINAL
taxlaw-2803	399	3	48	DATE
taxlaw-2803	399	4	1963	DATE
taxlaw-2803	400	1	59	CARDINAL
taxlaw-2803	401	1	―choose between‖	PERSON
taxlaw-2803	401	2	two	CARDINAL
taxlaw-2803	401	3	congress	ORG
taxlaw-2803	403	1	zero	CARDINAL
taxlaw-2803	405	1	iv.1	ORG
taxlaw-2803	407	1	―undesirable‖	LAW
taxlaw-2803	407	2	60	CARDINAL
taxlaw-2803	407	3	197	CARDINAL
taxlaw-2803	408	1	100	MONEY
taxlaw-2803	409	1	1964	DATE
taxlaw-2803	409	2	today	DATE
taxlaw-2803	409	3	10%	PERCENT
taxlaw-2803	410	1	2010	DATE
taxlaw-2803	411	1	1944	DATE
taxlaw-2803	411	2	5%	PERCENT
taxlaw-2803	412	1	1944	DATE
taxlaw-2803	414	1	78-315	CARDINAL
taxlaw-2803	414	2	58	CARDINAL
taxlaw-2803	415	1	231	CARDINAL
taxlaw-2803	415	2	235	CARDINAL
taxlaw-2803	415	3	61	CARDINAL
taxlaw-2803	415	4	35-40	DATE
taxlaw-2803	415	5	215	CARDINAL
taxlaw-2803	415	6	1944	DATE
taxlaw-2803	417	1	62	CARDINAL
taxlaw-2803	418	1	1976	DATE
taxlaw-2803	418	2	63	DATE
taxlaw-2803	419	1	1976	DATE
taxlaw-2803	419	2	congress	ORG
taxlaw-2803	422	1	64	CARDINAL
taxlaw-2803	422	2	1976	DATE
taxlaw-2803	422	3	pre-1976	DATE
taxlaw-2803	423	1	65	CARDINAL
taxlaw-2803	424	1	66	CARDINAL
taxlaw-2803	426	1	senate finance committee	ORG
taxlaw-2803	427	1	one	CARDINAL
taxlaw-2803	432	1	62	CARDINAL
taxlaw-2803	432	2	1965	DATE
taxlaw-2803	432	3	500	MONEY
taxlaw-2803	433	1	500	MONEY
taxlaw-2803	433	2	50	MONEY
taxlaw-2803	434	1	only $450	MONEY
taxlaw-2803	435	1	more than $450	MONEY
taxlaw-2803	436	1	63	CARDINAL
taxlaw-2803	436	2	1942	DATE
taxlaw-2803	437	1	1942	DATE
taxlaw-2803	439	1	77753	DATE
taxlaw-2803	439	2	56	CARDINAL
taxlaw-2803	440	1	798	CARDINAL
taxlaw-2803	440	2	816	CARDINAL
taxlaw-2803	441	1	64	CARDINAL
taxlaw-2803	441	2	s.	PERSON
taxlaw-2803	441	3	94	CARDINAL
taxlaw-2803	441	4	124-25	CARDINAL
taxlaw-2803	441	5	1976	DATE
taxlaw-2803	442	1	215	CARDINAL
taxlaw-2803	442	2	71	CARDINAL
taxlaw-2803	443	1	65	CARDINAL
taxlaw-2803	443	2	1976	DATE
taxlaw-2803	443	3	1971	DATE
taxlaw-2803	443	4	1972	DATE
taxlaw-2803	444	1	1976	DATE
taxlaw-2803	446	1	94	CARDINAL
taxlaw-2803	446	2	401(b)(1	PRODUCT
taxlaw-2803	446	3	90	CARDINAL
taxlaw-2803	447	1	1520	CARDINAL
taxlaw-2803	447	2	1556	DATE
taxlaw-2803	448	1	66	CARDINAL
taxlaw-2803	449	1	216	CARDINAL
taxlaw-2803	449	2	columbia	ORG
taxlaw-2803	450	1	zero	CARDINAL
taxlaw-2803	450	2	1977-1986	DATE
taxlaw-2803	450	3	1977	DATE
taxlaw-2803	450	4	congress	ORG
taxlaw-2803	450	5	zero	CARDINAL
taxlaw-2803	451	1	1977	DATE
taxlaw-2803	451	2	16%	PERCENT
taxlaw-2803	452	1	only $700	MONEY
taxlaw-2803	453	1	67	CARDINAL
taxlaw-2803	453	2	zero	CARDINAL
taxlaw-2803	453	3	1969	DATE
taxlaw-2803	453	4	congress	ORG
taxlaw-2803	453	5	today	DATE
taxlaw-2803	454	1	prior to	DATE
taxlaw-2803	454	2	1977	DATE
taxlaw-2803	454	3	1986	DATE
taxlaw-2803	454	4	congress	ORG
taxlaw-2803	454	5	―zero	CARDINAL
taxlaw-2803	454	6	68	DATE
taxlaw-2803	454	7	2200	MONEY
taxlaw-2803	454	8	3200	MONEY
taxlaw-2803	454	9	~$8000/$11,700	LOC
taxlaw-2803	454	10	2011	DATE
taxlaw-2803	454	11	69	CARDINAL
taxlaw-2803	454	12	congress	ORG
taxlaw-2803	454	13	―zero	CARDINAL
taxlaw-2803	454	14	70	CARDINAL
taxlaw-2803	454	15	1977	DATE
taxlaw-2803	456	1	one	CARDINAL
taxlaw-2803	456	2	zero	CARDINAL
taxlaw-2803	456	3	72	DATE
taxlaw-2803	457	1	73	CARDINAL
taxlaw-2803	457	2	the senate finance committee	ORG
taxlaw-2803	457	3	zero	CARDINAL
taxlaw-2803	458	1	74 67	CARDINAL
taxlaw-2803	458	2	56	CARDINAL
taxlaw-2803	458	3	1700	MONEY
taxlaw-2803	458	4	2400	MONEY
taxlaw-2803	458	5	1975	DATE
taxlaw-2803	459	1	68	CARDINAL
taxlaw-2803	459	2	1977	DATE
taxlaw-2803	461	1	95-30	CARDINAL
taxlaw-2803	461	2	91	CARDINAL
taxlaw-2803	462	1	126	CARDINAL
taxlaw-2803	462	2	135	CARDINAL
taxlaw-2803	462	3	69	CARDINAL
taxlaw-2803	462	4	1976	DATE
taxlaw-2803	462	5	2400	MONEY
taxlaw-2803	462	6	1700	MONEY
taxlaw-2803	463	1	1976	DATE
taxlaw-2803	463	2	401(b)(1	PRODUCT
taxlaw-2803	463	3	90	CARDINAL
taxlaw-2803	464	1	1556	CARDINAL
taxlaw-2803	465	1	congress	ORG
taxlaw-2803	465	2	7.3 million	CARDINAL
taxlaw-2803	465	3	3.7 million	CARDINAL
taxlaw-2803	465	4	31% to 23%	PERCENT
taxlaw-2803	466	1	s.	PERSON
taxlaw-2803	468	1	95	CARDINAL
taxlaw-2803	468	2	50	CARDINAL
taxlaw-2803	468	3	1977	DATE
taxlaw-2803	469	1	70	CARDINAL
taxlaw-2803	469	2	1977	DATE
taxlaw-2803	469	3	91	CARDINAL
taxlaw-2803	470	1	135	CARDINAL
taxlaw-2803	470	2	s. rep	ORG
taxlaw-2803	472	1	95	CARDINAL
taxlaw-2803	472	2	51	CARDINAL
taxlaw-2803	472	3	zero	CARDINAL
taxlaw-2803	473	1	71	CARDINAL
taxlaw-2803	474	1	1977	DATE
taxlaw-2803	474	2	1	CARDINAL
taxlaw-2803	474	3	151	CARDINAL
taxlaw-2803	474	4	2	CARDINAL
taxlaw-2803	474	5	zero	CARDINAL
taxlaw-2803	474	6	zero	CARDINAL
taxlaw-2803	474	7	1977	DATE
taxlaw-2803	474	8	91	CARDINAL
taxlaw-2803	475	1	135	CARDINAL
taxlaw-2803	475	2	72	CARDINAL
taxlaw-2803	475	3	21	CARDINAL
taxlaw-2803	475	4	74	CARDINAL
taxlaw-2803	476	1	house	ORG
taxlaw-2803	477	1	217	CARDINAL
taxlaw-2803	477	2	1977	DATE
taxlaw-2803	477	3	one	CARDINAL
taxlaw-2803	478	1	congress	ORG
taxlaw-2803	479	1	1977	DATE
taxlaw-2803	480	1	the senate finance committee	ORG
taxlaw-2803	480	2	―conversion	ORG
taxlaw-2803	480	3	zero	CARDINAL
taxlaw-2803	480	4	75	CARDINAL
taxlaw-2803	480	5	congress	ORG
taxlaw-2803	481	1	76	CARDINAL
taxlaw-2803	481	2	zero	CARDINAL
taxlaw-2803	484	1	1977 to 1986	DATE
taxlaw-2803	485	1	1978	DATE
taxlaw-2803	485	2	2300	MONEY
taxlaw-2803	485	3	3400	MONEY
taxlaw-2803	486	1	77	CARDINAL
taxlaw-2803	486	2	1981	DATE
taxlaw-2803	487	1	79	CARDINAL
taxlaw-2803	488	1	1981	DATE
taxlaw-2803	489	1	four-year	DATE
taxlaw-2803	489	2	80	CARDINAL
taxlaw-2803	490	1	1944	DATE
taxlaw-2803	492	1	81	CARDINAL
taxlaw-2803	493	1	82	CARDINAL
taxlaw-2803	493	2	1944	DATE
taxlaw-2803	493	3	zero	CARDINAL
taxlaw-2803	493	4	house	ORG
taxlaw-2803	493	5	liability.‖ s.	PERSON
taxlaw-2803	494	1	50-51	CARDINAL
taxlaw-2803	494	2	1977	DATE
taxlaw-2803	495	1	75	CARDINAL
taxlaw-2803	496	1	51	DATE
taxlaw-2803	497	1	76	DATE
taxlaw-2803	497	2	4-5	DATE
taxlaw-2803	497	3	15	CARDINAL
taxlaw-2803	499	1	95	CARDINAL
taxlaw-2803	499	2	38	CARDINAL
taxlaw-2803	499	3	1977	DATE
taxlaw-2803	500	1	77	CARDINAL
taxlaw-2803	500	2	1978	DATE
taxlaw-2803	502	1	95-600	CARDINAL
taxlaw-2803	502	2	92	CARDINAL
taxlaw-2803	503	1	2763	CARDINAL
taxlaw-2803	503	2	2769	CARDINAL
taxlaw-2803	503	3	1978	DATE
taxlaw-2803	506	1	95-1445	CARDINAL
taxlaw-2803	506	2	30 (1978	DATE
taxlaw-2803	507	1	79	CARDINAL
taxlaw-2803	507	2	1981	DATE
taxlaw-2803	509	1	97	CARDINAL
taxlaw-2803	509	2	95	CARDINAL
taxlaw-2803	510	1	172	CARDINAL
taxlaw-2803	510	2	188-89	DATE
taxlaw-2803	510	3	80	CARDINAL
taxlaw-2803	510	4	1982	DATE
taxlaw-2803	510	5	1983	DATE
taxlaw-2803	510	6	25%	PERCENT
taxlaw-2803	510	7	100	MONEY
taxlaw-2803	511	1	1984	DATE
taxlaw-2803	511	2	25%	PERCENT
taxlaw-2803	511	3	300	MONEY
taxlaw-2803	512	1	1985	DATE
taxlaw-2803	512	2	1986	DATE
taxlaw-2803	512	3	only 50%	PERCENT
taxlaw-2803	512	4	1985	DATE
taxlaw-2803	513	1	1986	DATE
taxlaw-2803	513	2	years	DATE
taxlaw-2803	514	1	1981	DATE
taxlaw-2803	514	2	95	CARDINAL
taxlaw-2803	515	1	196	CARDINAL
taxlaw-2803	516	1	81	CARDINAL
taxlaw-2803	518	1	supra	PERSON
taxlaw-2803	518	2	99	CARDINAL
taxlaw-2803	518	3	82	CARDINAL
taxlaw-2803	519	1	63-65	DATE
taxlaw-2803	520	1	218	CARDINAL
taxlaw-2803	520	2	columbia	ORG
taxlaw-2803	522	1	1986	DATE
taxlaw-2803	522	2	today	DATE
taxlaw-2803	522	3	congress	ORG
taxlaw-2803	522	4	zero	CARDINAL
taxlaw-2803	522	5	1977	DATE
taxlaw-2803	524	1	83	CARDINAL
taxlaw-2803	524	2	one	CARDINAL
taxlaw-2803	525	1	1977	DATE
taxlaw-2803	526	1	the estimated	PERCENT
taxlaw-2803	526	2	4%	PERCENT
taxlaw-2803	527	1	84	CARDINAL
taxlaw-2803	528	1	85	CARDINAL
taxlaw-2803	528	2	zero	CARDINAL
taxlaw-2803	529	1	86	CARDINAL
taxlaw-2803	529	2	1986	DATE
taxlaw-2803	529	3	congress	ORG
taxlaw-2803	529	4	today	DATE
taxlaw-2803	530	1	87 iii	QUANTITY
taxlaw-2803	532	1	first	ORDINAL
taxlaw-2803	533	1	second	ORDINAL
taxlaw-2803	534	1	83	CARDINAL
taxlaw-2803	534	2	gene o. sjostrand	PERSON
taxlaw-2803	534	3	56	CARDINAL
taxlaw-2803	534	4	265	CARDINAL
taxlaw-2803	534	5	265	CARDINAL
taxlaw-2803	534	6	1978	DATE
taxlaw-2803	534	7	donald c. marshall & james e. parker	PERSON
taxlaw-2803	534	8	zero	CARDINAL
taxlaw-2803	534	9	56	CARDINAL
taxlaw-2803	534	10	179	CARDINAL
taxlaw-2803	534	11	188	CARDINAL
taxlaw-2803	534	12	1978	DATE
taxlaw-2803	535	1	84	CARDINAL
taxlaw-2803	537	1	95	CARDINAL
taxlaw-2803	537	2	48	DATE
taxlaw-2803	537	3	1977	DATE
taxlaw-2803	537	4	―to	ORG
taxlaw-2803	537	5	zero	CARDINAL
taxlaw-2803	539	1	deductions.‖	PERSON
taxlaw-2803	539	2	sjostrand	ORG
taxlaw-2803	539	3	83	CARDINAL
taxlaw-2803	539	4	265	CARDINAL
taxlaw-2803	539	5	marshall & parker	ORG
taxlaw-2803	539	6	supra	PERSON
taxlaw-2803	539	7	83	CARDINAL
taxlaw-2803	539	8	188	CARDINAL
taxlaw-2803	539	9	85	CARDINAL
taxlaw-2803	539	10	95	CARDINAL
taxlaw-2803	539	11	55	CARDINAL
taxlaw-2803	539	12	sjostrand	GPE
taxlaw-2803	539	13	84	CARDINAL
taxlaw-2803	539	14	265	CARDINAL
taxlaw-2803	540	1	86	CARDINAL
taxlaw-2803	540	2	aba tax section recommendation no.	ORG
taxlaw-2803	541	1	1979-9	DATE
taxlaw-2803	541	2	32	CARDINAL
taxlaw-2803	542	1	1482	CARDINAL
taxlaw-2803	542	2	1482-83	CARDINAL
taxlaw-2803	542	3	1979	DATE
taxlaw-2803	542	4	21	CARDINAL
taxlaw-2803	542	5	¶ 30.5.1	DATE
taxlaw-2803	543	1	87	CARDINAL
taxlaw-2803	543	2	1986	DATE
taxlaw-2803	545	1	99	CARDINAL
taxlaw-2803	545	2	100	CARDINAL
taxlaw-2803	546	1	2085	CARDINAL
taxlaw-2803	546	2	2099	CARDINAL
taxlaw-2803	547	1	2011	DATE
taxlaw-2803	548	1	1	CARDINAL
taxlaw-2803	548	2	2	CARDINAL
taxlaw-2803	550	1	10,000	MONEY
taxlaw-2803	551	1	10,000	MONEY
taxlaw-2803	551	2	10,000	MONEY
taxlaw-2803	551	3	10,000	MONEY
taxlaw-2803	552	1	50%	PERCENT
taxlaw-2803	553	1	1a	CARDINAL
taxlaw-2803	553	2	100,000	MONEY
taxlaw-2803	553	3	20,000	MONEY
taxlaw-2803	554	1	tp	NORP
taxlaw-2803	555	1	$100,000 $	MONEY
taxlaw-2803	555	2	20,000	MONEY
taxlaw-2803	555	3	80,000	MONEY
taxlaw-2803	556	1	80,000	MONEY
taxlaw-2803	556	2	40,000	MONEY
taxlaw-2803	557	1	$20,000 $	MONEY
taxlaw-2803	557	2	10,000	MONEY
taxlaw-2803	557	3	10,000	MONEY
taxlaw-2803	558	1	$100,000 $10,000 $	MONEY
taxlaw-2803	558	2	10,000	MONEY
taxlaw-2803	558	3	80,000	MONEY
taxlaw-2803	559	1	80,000	MONEY
taxlaw-2803	559	2	40,000	MONEY
taxlaw-2803	560	1	1b	CARDINAL
taxlaw-2803	561	1	$100,000 $	MONEY
taxlaw-2803	561	2	10,000	MONEY
taxlaw-2803	561	3	90,000	MONEY
taxlaw-2803	562	1	90,000	MONEY
taxlaw-2803	562	2	45,000	MONEY
taxlaw-2803	564	1	$100,000 $	MONEY
taxlaw-2803	564	2	10,000	MONEY
taxlaw-2803	564	3	90,000	MONEY
taxlaw-2803	565	1	90,000	MONEY
taxlaw-2803	565	2	45,000	MONEY
taxlaw-2803	568	1	89	CARDINAL
taxlaw-2803	569	1	88	CARDINAL
taxlaw-2803	569	2	zero	CARDINAL
taxlaw-2803	570	1	0%	PERCENT
taxlaw-2803	572	1	89	CARDINAL
taxlaw-2803	574	1	0	CARDINAL
taxlaw-2803	575	1	220	CARDINAL
taxlaw-2803	577	1	two	CARDINAL
taxlaw-2803	578	1	first	ORDINAL
taxlaw-2803	579	1	second	ORDINAL
taxlaw-2803	583	1	90	CARDINAL
taxlaw-2803	583	2	zero	CARDINAL
taxlaw-2803	587	1	1	CARDINAL
taxlaw-2803	587	2	0	CARDINAL
taxlaw-2803	591	1	2	CARDINAL
taxlaw-2803	591	2	1	CARDINAL
taxlaw-2803	591	3	2	CARDINAL
taxlaw-2803	591	4	two	CARDINAL
taxlaw-2803	591	5	first	ORDINAL
taxlaw-2803	591	6	second	ORDINAL
taxlaw-2803	592	1	12	CARDINAL
taxlaw-2803	592	2	5	CARDINAL
taxlaw-2803	593	1	90	CARDINAL
taxlaw-2803	594	1	zba	PERSON
taxlaw-2803	595	1	2011	DATE
taxlaw-2803	597	1	91	CARDINAL
taxlaw-2803	597	2	92	CARDINAL
taxlaw-2803	597	3	one	CARDINAL
taxlaw-2803	598	1	93	CARDINAL
taxlaw-2803	599	1	two	CARDINAL
taxlaw-2803	599	2	one	CARDINAL
taxlaw-2803	599	3	congress	ORG
taxlaw-2803	599	4	zero	CARDINAL
taxlaw-2803	599	5	second	ORDINAL
taxlaw-2803	599	6	congress	ORG
taxlaw-2803	599	7	zero	CARDINAL
taxlaw-2803	600	1	third	ORDINAL
taxlaw-2803	603	1	one	CARDINAL
taxlaw-2803	603	2	supra	PERSON
taxlaw-2803	603	3	two	CARDINAL
taxlaw-2803	604	1	two	CARDINAL
taxlaw-2803	605	1	94 91	CARDINAL
taxlaw-2803	607	1	92	CARDINAL
taxlaw-2803	608	1	100	CARDINAL
taxlaw-2803	609	1	93	CARDINAL
taxlaw-2803	609	2	bittker & lokken	ORG
taxlaw-2803	609	3	21	CARDINAL
taxlaw-2803	609	4	¶ 30.5.1	DATE
taxlaw-2803	612	1	d.	NORP
taxlaw-2803	614	1	d.	NORP
taxlaw-2803	615	1	d.	NORP
taxlaw-2803	617	1	samansky	PERSON
taxlaw-2803	617	2	supra	PERSON
taxlaw-2803	617	3	12	CARDINAL
taxlaw-2803	617	4	555	CARDINAL
taxlaw-2803	618	1	94	CARDINAL
taxlaw-2803	619	1	congress	ORG
taxlaw-2803	619	2	one	CARDINAL
taxlaw-2803	619	3	the tax reform act of	LAW
taxlaw-2803	619	4	1969	DATE
taxlaw-2803	620	1	norman ture	PERSON
taxlaw-2803	620	2	222	CARDINAL
taxlaw-2803	620	3	1	CARDINAL
taxlaw-2803	621	1	first	ORDINAL
taxlaw-2803	623	1	95	CARDINAL
taxlaw-2803	626	1	96	CARDINAL
taxlaw-2803	629	1	97	CARDINAL
taxlaw-2803	629	2	2	CARDINAL
taxlaw-2803	629	3	50,000	MONEY
taxlaw-2803	630	1	1000	MONEY
taxlaw-2803	630	2	tp2	ORG
taxlaw-2803	630	3	4000	MONEY
taxlaw-2803	631	1	5000	MONEY
taxlaw-2803	632	1	50%	PERCENT
taxlaw-2803	633	1	1981	DATE
taxlaw-2803	633	2	cut,‖	GPE
taxlaw-2803	633	3	irving molotsky	PERSON
taxlaw-2803	633	4	norman ture	PERSON
taxlaw-2803	633	5	1981	DATE
taxlaw-2803	633	6	74	CARDINAL
taxlaw-2803	633	7	n.y.	GPE
taxlaw-2803	633	8	aug. 13, 1997	DATE
taxlaw-2803	633	9	―[i]n	NORP
taxlaw-2803	633	10	two	CARDINAL
taxlaw-2803	640	1	1969	DATE
taxlaw-2803	640	2	itemizing.‖	ORG
taxlaw-2803	641	1	91st cong	ORG
taxlaw-2803	641	2	4-5	CARDINAL
taxlaw-2803	642	1	1969	DATE
taxlaw-2803	642	2	norman b. ture	PERSON
taxlaw-2803	642	3	21	CARDINAL
taxlaw-2803	642	4	1969	DATE
taxlaw-2803	642	5	the tax reform act of	LAW
taxlaw-2803	642	6	1969	DATE
taxlaw-2803	642	7	doc	ORG
taxlaw-2803	644	1	67	CARDINAL
taxlaw-2803	644	2	bernard d. reams	PERSON
taxlaw-2803	644	3	jr.	PERSON
taxlaw-2803	644	4	ed.	PERSON
taxlaw-2803	644	5	1991	DATE
taxlaw-2803	645	1	95	CARDINAL
taxlaw-2803	648	1	mark m. pitt & joel slemrod	PERSON
taxlaw-2803	648	2	79 amer	PERSON
taxlaw-2803	650	1	1224	CARDINAL
taxlaw-2803	650	2	1224	CARDINAL
taxlaw-2803	650	3	1989	DATE
taxlaw-2803	651	1	96	CARDINAL
taxlaw-2803	653	1	2010	DATE
taxlaw-2803	654	1	97	CARDINAL
taxlaw-2803	654	2	bittker & lokken	ORG
taxlaw-2803	656	1	bittker & lokken	ORG
taxlaw-2803	656	2	21	CARDINAL
taxlaw-2803	658	1	2011	DATE
taxlaw-2803	659	1	223	CARDINAL
taxlaw-2803	659	2	2000	MONEY
taxlaw-2803	659	3	tp2	ORG
taxlaw-2803	659	4	only $500	MONEY
taxlaw-2803	659	5	tp2	PRODUCT
taxlaw-2803	660	1	haig-simons	ORG
taxlaw-2803	660	2	98	CARDINAL
taxlaw-2803	662	1	3	CARDINAL
taxlaw-2803	662	2	2	CARDINAL
taxlaw-2803	662	3	49,000	MONEY
taxlaw-2803	662	4	tp2	ORG
taxlaw-2803	662	5	46,000	MONEY
taxlaw-2803	663	1	45,000	MONEY
taxlaw-2803	664	1	3000	MONEY
taxlaw-2803	664	2	1500	MONEY
taxlaw-2803	664	3	tp2	ORG
taxlaw-2803	666	1	99	CARDINAL
taxlaw-2803	668	1	one	CARDINAL
taxlaw-2803	669	1	100	CARDINAL
taxlaw-2803	669	2	98	CARDINAL
taxlaw-2803	669	3	1	CARDINAL
taxlaw-2803	669	4	2	CARDINAL
taxlaw-2803	669	5	henry c. simons	PERSON
taxlaw-2803	669	6	50	CARDINAL
taxlaw-2803	671	1	william d. andrews	PERSON
taxlaw-2803	671	2	86	CARDINAL
taxlaw-2803	672	1	l. rev	PERSON
taxlaw-2803	672	2	309	CARDINAL
taxlaw-2803	672	3	313	CARDINAL
taxlaw-2803	672	4	1972	DATE
taxlaw-2803	674	1	99	CARDINAL
taxlaw-2803	674	2	haig-simons	ORG
taxlaw-2803	674	3	―tax	NORP
taxlaw-2803	675	1	stanley s. surrey	PERSON
taxlaw-2803	675	2	1973	DATE
taxlaw-2803	675	3	andrews	PERSON
taxlaw-2803	675	4	supra	PERSON
taxlaw-2803	675	5	98	CARDINAL
taxlaw-2803	675	6	boris i. bittker	PERSON
taxlaw-2803	675	7	16	CARDINAL
taxlaw-2803	676	1	193	CARDINAL
taxlaw-2803	676	2	1973	DATE
taxlaw-2803	676	3	thomas d. griffith	PERSON
taxlaw-2803	676	4	40	CARDINAL
taxlaw-2803	676	5	hastings l.j	PERSON
taxlaw-2803	676	6	343	CARDINAL
taxlaw-2803	676	7	1989	DATE
taxlaw-2803	676	8	jeffrey h. kahn	PERSON
taxlaw-2803	676	9	―deal‖	WORK_OF_ART
taxlaw-2803	676	10	2002	DATE
taxlaw-2803	676	11	l. rev	PERSON
taxlaw-2803	677	1	1	CARDINAL
taxlaw-2803	677	2	daniel n. shaviro	PERSON
taxlaw-2803	677	3	57	CARDINAL
taxlaw-2803	677	4	187	CARDINAL
taxlaw-2803	677	5	2004	DATE
taxlaw-2803	677	6	victor thuronyi	PERSON
taxlaw-2803	677	7	1988	DATE
taxlaw-2803	677	8	duke l.j. 1155	PERSON
taxlaw-2803	677	9	1998	DATE
taxlaw-2803	677	10	david a. weisbach	PERSON
taxlaw-2803	677	11	jacob nussim	PERSON
taxlaw-2803	677	12	113	CARDINAL
taxlaw-2803	677	13	2004	DATE
taxlaw-2803	680	1	haig-simons	ORG
taxlaw-2803	681	1	haig-simons	ORG
taxlaw-2803	682	1	100	CARDINAL
taxlaw-2803	682	2	12	CARDINAL
taxlaw-2803	682	3	1562	DATE
taxlaw-2803	682	4	samansky	ORG
taxlaw-2803	682	5	supra	PERSON
taxlaw-2803	682	6	12	CARDINAL
taxlaw-2803	682	7	544	CARDINAL
taxlaw-2803	682	8	21	CARDINAL
taxlaw-2803	682	9	30.5.1	CARDINAL
taxlaw-2803	683	1	224	CARDINAL
taxlaw-2803	683	2	columbia	ORG
taxlaw-2803	689	1	congress	ORG
taxlaw-2803	690	1	101 2	CARDINAL
taxlaw-2803	690	2	0%	PERCENT
taxlaw-2803	691	1	102	CARDINAL
taxlaw-2803	692	1	103	CARDINAL
taxlaw-2803	692	2	104	CARDINAL
taxlaw-2803	692	3	101	CARDINAL
taxlaw-2803	692	4	samansky	ORG
taxlaw-2803	692	5	12	CARDINAL
taxlaw-2803	692	6	544	CARDINAL
taxlaw-2803	697	1	two	CARDINAL
taxlaw-2803	699	1	12	CARDINAL
taxlaw-2803	699	2	11	CARDINAL
taxlaw-2803	700	1	jeffrey h. kahn	PERSON
taxlaw-2803	700	2	dutch	NORP
taxlaw-2803	700	3	80	CARDINAL
taxlaw-2803	701	1	l. rev	PERSON
taxlaw-2803	701	2	1,	PERCENT
taxlaw-2803	701	3	36	DATE
taxlaw-2803	702	1	102	CARDINAL
taxlaw-2803	702	2	0	CARDINAL
taxlaw-2803	702	3	103	CARDINAL
taxlaw-2803	704	1	0 104	CARDINAL
taxlaw-2803	705	1	2010	DATE
taxlaw-2803	705	2	10%	PERCENT
taxlaw-2803	705	3	2005	DATE
taxlaw-2803	705	4	7.5%	PERCENT
taxlaw-2803	705	5	10%	PERCENT
taxlaw-2803	705	6	2013	DATE
taxlaw-2803	706	1	2011	DATE
taxlaw-2803	706	2	225	CARDINAL
taxlaw-2803	707	1	105	CARDINAL
taxlaw-2803	709	1	first	ORDINAL
taxlaw-2803	710	1	second	ORDINAL
taxlaw-2803	710	2	one	CARDINAL
taxlaw-2803	712	1	106	CARDINAL
taxlaw-2803	712	2	107	CARDINAL
taxlaw-2803	716	1	third	ORDINAL
taxlaw-2803	718	1	william andrews	PERSON
taxlaw-2803	719	1	108	CARDINAL
taxlaw-2803	721	1	7.5%	PERCENT
taxlaw-2803	721	2	109	CARDINAL
taxlaw-2803	722	1	110	CARDINAL
taxlaw-2803	724	1	4	CARDINAL
taxlaw-2803	724	2	50,000	MONEY
taxlaw-2803	724	3	5000	MONEY
taxlaw-2803	724	4	tp2	ORG
taxlaw-2803	724	5	5000	MONEY
taxlaw-2803	725	1	5000	MONEY
taxlaw-2803	726	1	7.5%	PERCENT
taxlaw-2803	726	2	3750	MONEY
taxlaw-2803	726	3	only $1250	MONEY
taxlaw-2803	727	1	tp2	ORG
taxlaw-2803	728	1	105	CARDINAL
taxlaw-2803	729	1	106	CARDINAL
taxlaw-2803	729	2	12	CARDINAL
taxlaw-2803	729	3	27-29	CARDINAL
taxlaw-2803	729	4	samansky	ORG
taxlaw-2803	729	5	supra	PERSON
taxlaw-2803	729	6	12	CARDINAL
taxlaw-2803	729	7	548	CARDINAL
taxlaw-2803	730	1	107	CARDINAL
taxlaw-2803	730	2	100	CARDINAL
taxlaw-2803	731	1	108	CARDINAL
taxlaw-2803	731	2	supra	PERSON
taxlaw-2803	731	3	98	CARDINAL
taxlaw-2803	731	4	335	CARDINAL
taxlaw-2803	732	1	louis kaplow	PERSON
taxlaw-2803	732	2	79	CARDINAL
taxlaw-2803	733	1	l. rev	PERSON
taxlaw-2803	733	2	1485	CARDINAL
taxlaw-2803	733	3	1486	CARDINAL
taxlaw-2803	733	4	1505-06	DATE
taxlaw-2803	734	1	109	CARDINAL
taxlaw-2803	734	2	104	CARDINAL
taxlaw-2803	735	1	110	CARDINAL
taxlaw-2803	736	1	0 226 columbia journal	PERCENT
taxlaw-2803	737	1	the 63%	PERCENT
taxlaw-2803	737	2	111	CARDINAL
taxlaw-2803	737	3	congress	ORG
taxlaw-2803	738	1	112	CARDINAL
taxlaw-2803	739	1	3	CARDINAL
taxlaw-2803	739	2	two	CARDINAL
taxlaw-2803	740	1	113	CARDINAL
taxlaw-2803	740	2	congress	ORG
taxlaw-2803	741	1	first	ORDINAL
taxlaw-2803	741	2	one	CARDINAL
taxlaw-2803	742	1	114	CARDINAL
taxlaw-2803	742	2	second	ORDINAL
taxlaw-2803	742	3	zba	PERSON
taxlaw-2803	743	1	5	CARDINAL
taxlaw-2803	743	2	5000	MONEY
taxlaw-2803	743	3	4000	MONEY
taxlaw-2803	743	4	1000	MONEY
taxlaw-2803	743	5	5000	MONEY
taxlaw-2803	744	1	5000	MONEY
taxlaw-2803	744	2	4000	MONEY
taxlaw-2803	745	1	5000	MONEY
taxlaw-2803	745	2	4000	MONEY
taxlaw-2803	745	3	an additional $1000	MONEY
taxlaw-2803	745	4	5000	MONEY
taxlaw-2803	745	5	5000	MONEY
taxlaw-2803	745	6	4000	MONEY
taxlaw-2803	745	7	above $4000	MONEY
taxlaw-2803	745	8	at least $5000	MONEY
taxlaw-2803	746	1	5000	MONEY
taxlaw-2803	748	1	louis kaplow	PERSON
taxlaw-2803	749	1	115	CARDINAL
taxlaw-2803	749	2	111	CARDINAL
taxlaw-2803	749	3	2009	DATE
taxlaw-2803	749	4	soi bulletin	ORG
taxlaw-2803	749	5	6	CARDINAL
taxlaw-2803	749	6	7	CARDINAL
taxlaw-2803	749	7	112	CARDINAL
taxlaw-2803	749	8	bittker & lokken	ORG
taxlaw-2803	749	9	21	CARDINAL
taxlaw-2803	749	10	¶ 30.5.1	DATE
taxlaw-2803	750	1	113	CARDINAL
taxlaw-2803	750	2	114	CARDINAL
taxlaw-2803	750	3	12	CARDINAL
taxlaw-2803	750	4	12-19	CARDINAL
taxlaw-2803	750	5	115	CARDINAL
taxlaw-2803	750	6	227	CARDINAL
taxlaw-2803	751	1	116	CARDINAL
taxlaw-2803	751	2	0	MONEY
taxlaw-2803	751	3	117	CARDINAL
taxlaw-2803	751	4	less than half	CARDINAL
taxlaw-2803	752	1	118	CARDINAL
taxlaw-2803	753	1	4000	MONEY
taxlaw-2803	753	2	an additional $1000	MONEY
taxlaw-2803	753	3	below $5000	MONEY
taxlaw-2803	753	4	4000	MONEY
taxlaw-2803	754	1	4000	MONEY
taxlaw-2803	754	2	1000	MONEY
taxlaw-2803	754	3	4000	MONEY
taxlaw-2803	758	1	4	CARDINAL
taxlaw-2803	759	1	two	CARDINAL
taxlaw-2803	762	1	119 one	CARDINAL
taxlaw-2803	765	1	first	ORDINAL
taxlaw-2803	766	1	second	ORDINAL
taxlaw-2803	768	1	120 116	CARDINAL
taxlaw-2803	768	2	14 & n.38	ORG
taxlaw-2803	768	3	117	CARDINAL
taxlaw-2803	768	4	14-15	CARDINAL
taxlaw-2803	768	5	118	CARDINAL
taxlaw-2803	768	6	between zero	CARDINAL
taxlaw-2803	769	1	zero	CARDINAL
taxlaw-2803	770	1	14-15	DATE
taxlaw-2803	771	1	kaplow	ORG
taxlaw-2803	772	1	first	ORDINAL
taxlaw-2803	773	1	second	ORDINAL
taxlaw-2803	773	2	alternate years	DATE
taxlaw-2803	775	1	17-19	DATE
taxlaw-2803	775	2	119	CARDINAL
taxlaw-2803	775	3	bittker & lokken	ORG
taxlaw-2803	775	4	21	CARDINAL
taxlaw-2803	775	5	¶ 30.5.1	DATE
taxlaw-2803	776	1	120	CARDINAL
taxlaw-2803	776	2	228	CARDINAL
taxlaw-2803	777	1	two	CARDINAL
taxlaw-2803	778	1	121	CARDINAL
taxlaw-2803	778	2	zero	CARDINAL
taxlaw-2803	778	3	122	CARDINAL
taxlaw-2803	778	4	zero	CARDINAL
taxlaw-2803	779	1	zero	CARDINAL
taxlaw-2803	780	1	two	CARDINAL
taxlaw-2803	780	2	2	CARDINAL
taxlaw-2803	781	1	123	CARDINAL
taxlaw-2803	783	1	first	ORDINAL
taxlaw-2803	784	1	second	ORDINAL
taxlaw-2803	785	1	third	ORDINAL
taxlaw-2803	788	1	1	CARDINAL
taxlaw-2803	788	2	2005	DATE
taxlaw-2803	789	1	125	CARDINAL
taxlaw-2803	790	1	126	CARDINAL
taxlaw-2803	793	1	127	CARDINAL
taxlaw-2803	794	1	128	CARDINAL
taxlaw-2803	796	1	121	CARDINAL
taxlaw-2803	796	2	12	CARDINAL
taxlaw-2803	796	3	1558-59	CARDINAL
taxlaw-2803	797	1	84%	PERCENT
taxlaw-2803	798	1	122	CARDINAL
taxlaw-2803	799	1	123	CARDINAL
taxlaw-2803	800	1	joel slemrod & shlomo yitzhaki	ORG
taxlaw-2803	800	2	1	CARDINAL
taxlaw-2803	800	3	int’l tax & pub	PRODUCT
taxlaw-2803	802	1	25	CARDINAL
taxlaw-2803	802	2	1994	DATE
taxlaw-2803	803	1	91	CARDINAL
taxlaw-2803	804	1	124	CARDINAL
taxlaw-2803	804	2	feld	GPE
taxlaw-2803	804	3	supra	PERSON
taxlaw-2803	804	4	12	CARDINAL
taxlaw-2803	804	5	441	CARDINAL
taxlaw-2803	804	6	125	CARDINAL
taxlaw-2803	804	7	2005	DATE
taxlaw-2803	804	8	s. 2020	PERSON
taxlaw-2803	804	9	109th	NORP
taxlaw-2803	805	1	2005	DATE
taxlaw-2803	806	1	126	CARDINAL
taxlaw-2803	806	2	2005	DATE
taxlaw-2803	806	3	2,	PERCENT
taxlaw-2803	806	4	4	DATE
taxlaw-2803	808	1	jane g. gravelle	PERSON
taxlaw-2803	809	1	31108	DATE
taxlaw-2803	809	2	5-6 (2005	PERCENT
taxlaw-2803	810	1	127	CARDINAL
taxlaw-2803	810	2	100	CARDINAL
taxlaw-2803	810	3	128	CARDINAL
taxlaw-2803	812	1	supra	PERSON
taxlaw-2803	812	2	120	CARDINAL
taxlaw-2803	814	1	229	CARDINAL
taxlaw-2803	816	1	129	CARDINAL
taxlaw-2803	817	1	congress	ORG
taxlaw-2803	817	2	130	CARDINAL
taxlaw-2803	819	1	131	CARDINAL
taxlaw-2803	821	1	132	CARDINAL
taxlaw-2803	822	1	first	ORDINAL
taxlaw-2803	823	1	two	CARDINAL
taxlaw-2803	824	1	133 2	CARDINAL
taxlaw-2803	826	1	134	CARDINAL
taxlaw-2803	828	1	135	CARDINAL
taxlaw-2803	828	2	136	CARDINAL
taxlaw-2803	829	1	129	CARDINAL
taxlaw-2803	829	2	120	CARDINAL
taxlaw-2803	829	3	130	CARDINAL
taxlaw-2803	829	4	80	CARDINAL
taxlaw-2803	830	1	131	CARDINAL
taxlaw-2803	832	1	brian galle	PERSON
taxlaw-2803	832	2	106	CARDINAL
taxlaw-2803	833	1	l. rev	PERSON
taxlaw-2803	833	2	805	CARDINAL
taxlaw-2803	833	3	812	CARDINAL
taxlaw-2803	833	4	2008	DATE
taxlaw-2803	833	5	louis kaplow	PERSON
taxlaw-2803	833	6	82 va	GPE
taxlaw-2803	834	1	l. rev	PERSON
taxlaw-2803	835	1	413	CARDINAL
taxlaw-2803	835	2	417	CARDINAL
taxlaw-2803	835	3	1996	DATE
taxlaw-2803	838	1	132	CARDINAL
taxlaw-2803	839	1	133	CARDINAL
taxlaw-2803	840	1	134	CARDINAL
taxlaw-2803	840	2	samansky	PERSON
taxlaw-2803	840	3	supra	PERSON
taxlaw-2803	840	4	12	CARDINAL
taxlaw-2803	840	5	547	CARDINAL
taxlaw-2803	840	6	135	CARDINAL
taxlaw-2803	840	7	mgmt & budget	ORG
taxlaw-2803	840	8	the united states	GPE
taxlaw-2803	840	9	fiscal year 2007	DATE
taxlaw-2803	840	10	288	FAC
taxlaw-2803	840	11	http://www.gpoaccess.gov/usbudget/fy07/browse.html	ORG
taxlaw-2803	841	1	136	CARDINAL
taxlaw-2803	841	2	supra	PERSON
taxlaw-2803	841	3	99	CARDINAL
taxlaw-2803	841	4	37	DATE
taxlaw-2803	842	1	simons	GPE
taxlaw-2803	842	2	98	CARDINAL
taxlaw-2803	842	3	112	CARDINAL
taxlaw-2803	842	4	kahn	ORG
taxlaw-2803	842	5	supra	PERSON
taxlaw-2803	842	6	99	CARDINAL
taxlaw-2803	842	7	48-49	PERCENT
taxlaw-2803	843	1	230	CARDINAL
taxlaw-2803	844	1	137	CARDINAL
taxlaw-2803	844	2	first	ORDINAL
taxlaw-2803	848	1	138	CARDINAL
taxlaw-2803	849	1	samansky	PERSON
taxlaw-2803	849	2	139	CARDINAL
taxlaw-2803	851	1	the tax reform act of	LAW
taxlaw-2803	851	2	1986	DATE
taxlaw-2803	851	3	140	CARDINAL
taxlaw-2803	851	4	reagan	PERSON
taxlaw-2803	852	1	141	CARDINAL
taxlaw-2803	852	2	samansky	PERSON
taxlaw-2803	854	1	one	CARDINAL
taxlaw-2803	856	1	142	CARDINAL
taxlaw-2803	857	1	3	CARDINAL
taxlaw-2803	858	1	137	CARDINAL
taxlaw-2803	858	2	bush	PERSON
taxlaw-2803	858	3	l.a. times	ORG
taxlaw-2803	858	4	feb. 18, 2006	DATE
taxlaw-2803	858	5	jeffrey h. birnbaum & alan s. murray	ORG
taxlaw-2803	858	6	gucci gulch:	PERSON
taxlaw-2803	859	1	1987	DATE
taxlaw-2803	859	2	the tax reform act of	LAW
taxlaw-2803	859	3	1986	DATE
taxlaw-2803	860	1	138	CARDINAL
taxlaw-2803	861	1	139	CARDINAL
taxlaw-2803	861	2	samansky	PERSON
taxlaw-2803	861	3	supra	PERSON
taxlaw-2803	861	4	12	CARDINAL
taxlaw-2803	861	5	547	CARDINAL
taxlaw-2803	862	1	140	CARDINAL
taxlaw-2803	862	2	1986	DATE
taxlaw-2803	864	1	99-514	CARDINAL
taxlaw-2803	864	2	100	CARDINAL
taxlaw-2803	865	1	2085	CARDINAL
taxlaw-2803	866	1	141	CARDINAL
taxlaw-2803	866	2	samansky	ORG
taxlaw-2803	866	3	supra	PERSON
taxlaw-2803	866	4	12	CARDINAL
taxlaw-2803	866	5	548	CARDINAL
taxlaw-2803	866	6	birnbaum & murray	ORG
taxlaw-2803	866	7	137	CARDINAL
taxlaw-2803	866	8	12829	DATE
taxlaw-2803	868	1	galle	ORG
taxlaw-2803	868	2	supra	PERSON
taxlaw-2803	868	3	131	CARDINAL
taxlaw-2803	868	4	supra	PERSON
taxlaw-2803	868	5	131	CARDINAL
taxlaw-2803	869	1	142	CARDINAL
taxlaw-2803	869	2	samansky	PERSON
taxlaw-2803	869	3	supra	PERSON
taxlaw-2803	869	4	12	CARDINAL
taxlaw-2803	869	5	548	CARDINAL
taxlaw-2803	869	6	2011	DATE
taxlaw-2803	870	1	231	CARDINAL
taxlaw-2803	870	2	143	CARDINAL
taxlaw-2803	871	1	only around 35%	PERCENT
taxlaw-2803	872	1	144	CARDINAL
taxlaw-2803	873	1	7.5%	PERCENT
taxlaw-2803	875	1	145	CARDINAL
taxlaw-2803	875	2	congress	ORG
taxlaw-2803	875	3	146	CARDINAL
taxlaw-2803	876	1	147	CARDINAL
taxlaw-2803	877	1	148	CARDINAL
taxlaw-2803	877	2	149	CARDINAL
taxlaw-2803	877	3	150	CARDINAL
taxlaw-2803	878	1	151 4	DATE
taxlaw-2803	879	1	two	CARDINAL
taxlaw-2803	879	2	zero	CARDINAL
taxlaw-2803	879	3	zero	CARDINAL
taxlaw-2803	880	1	152	CARDINAL
taxlaw-2803	882	1	zero	CARDINAL
taxlaw-2803	887	1	two	CARDINAL
taxlaw-2803	887	2	one	CARDINAL
taxlaw-2803	888	1	143	CARDINAL
taxlaw-2803	888	2	99	CARDINAL
taxlaw-2803	889	1	144	CARDINAL
taxlaw-2803	889	2	6	CARDINAL
taxlaw-2803	889	3	145	CARDINAL
taxlaw-2803	889	4	third	ORDINAL
taxlaw-2803	891	1	146	CARDINAL
taxlaw-2803	892	1	21	CARDINAL
taxlaw-2803	892	2	25a	CARDINAL
taxlaw-2803	892	3	2010	DATE
taxlaw-2803	893	1	147	CARDINAL
taxlaw-2803	894	1	221	CARDINAL
taxlaw-2803	894	2	2010	DATE
taxlaw-2803	895	1	148 i.r.c	QUANTITY
taxlaw-2803	896	1	223	CARDINAL
taxlaw-2803	896	2	2010	DATE
taxlaw-2803	897	1	149	CARDINAL
taxlaw-2803	898	1	213	CARDINAL
taxlaw-2803	898	2	2010	DATE
taxlaw-2803	899	1	150 i.r.c	QUANTITY
taxlaw-2803	900	1	62(a)(2)(d	CARDINAL
taxlaw-2803	900	2	2010	DATE
taxlaw-2803	901	1	151 i.r.c	QUANTITY
taxlaw-2803	902	1	162	CARDINAL
taxlaw-2803	902	2	2010	DATE
taxlaw-2803	903	1	152	CARDINAL
taxlaw-2803	904	1	232	CARDINAL
taxlaw-2803	904	2	columbia	ORG
taxlaw-2803	904	3	two	CARDINAL
taxlaw-2803	907	1	153	CARDINAL
taxlaw-2803	907	2	congress	ORG
taxlaw-2803	908	1	154	CARDINAL
taxlaw-2803	910	1	zero	CARDINAL
taxlaw-2803	910	2	zero	CARDINAL
taxlaw-2803	913	1	a.	PERSON
taxlaw-2803	913	2	zero	CARDINAL
taxlaw-2803	913	3	two	CARDINAL
taxlaw-2803	913	4	first	ORDINAL
taxlaw-2803	913	5	second	ORDINAL
taxlaw-2803	913	6	one	CARDINAL
taxlaw-2803	914	1	two	CARDINAL
taxlaw-2803	915	1	first	ORDINAL
taxlaw-2803	916	1	155	CARDINAL
taxlaw-2803	917	1	congress	ORG
taxlaw-2803	918	1	156	CARDINAL
taxlaw-2803	921	1	153	CARDINAL
taxlaw-2803	924	1	supra	PERSON
taxlaw-2803	926	1	one	CARDINAL
taxlaw-2803	927	1	supra	PERSON
taxlaw-2803	927	2	21	CARDINAL
taxlaw-2803	927	3	¶ 30.5.1	DATE
taxlaw-2803	928	1	154	CARDINAL
taxlaw-2803	929	1	155	CARDINAL
taxlaw-2803	929	2	8	CARDINAL
taxlaw-2803	929	3	156	CARDINAL
taxlaw-2803	931	1	second	ORDINAL
taxlaw-2803	932	1	157	CARDINAL
taxlaw-2803	936	1	at least 1977	DATE
taxlaw-2803	937	1	158	CARDINAL
taxlaw-2803	938	1	first	ORDINAL
taxlaw-2803	938	2	0	CARDINAL
taxlaw-2803	939	1	second	ORDINAL
taxlaw-2803	939	2	0	CARDINAL
taxlaw-2803	939	3	0	CARDINAL
taxlaw-2803	942	1	zero	CARDINAL
taxlaw-2803	942	2	159	CARDINAL
taxlaw-2803	943	1	157	CARDINAL
taxlaw-2803	944	1	supra	PERSON
taxlaw-2803	946	1	158	CARDINAL
taxlaw-2803	949	1	24(b	CARDINAL
taxlaw-2803	949	2	67(a	CARDINAL
taxlaw-2803	949	3	2%	PERCENT
taxlaw-2803	949	4	68(a	DATE
taxlaw-2803	949	5	7.5%	PERCENT
taxlaw-2803	949	6	roth	PERSON
taxlaw-2803	949	7	2010	DATE
taxlaw-2803	950	1	the early years	DATE
taxlaw-2803	950	2	1944	DATE
taxlaw-2803	951	1	congress	ORG
taxlaw-2803	951	2	1944	DATE
taxlaw-2803	951	3	35-40	CARDINAL
taxlaw-2803	957	1	159	CARDINAL
taxlaw-2803	957	2	12	CARDINAL
taxlaw-2803	957	3	6	CARDINAL
taxlaw-2803	957	4	234	CARDINAL
taxlaw-2803	965	1	6	CARDINAL
taxlaw-2803	965	2	10,000	MONEY
taxlaw-2803	965	3	10,000	MONEY
taxlaw-2803	965	4	2500	MONEY
taxlaw-2803	965	5	d. tp	PERSON
taxlaw-2803	965	6	0	MONEY
taxlaw-2803	965	7	100	MONEY
taxlaw-2803	965	8	1000	MONEY
taxlaw-2803	965	9	7900	MONEY
taxlaw-2803	966	1	less than $10,000	MONEY
taxlaw-2803	967	1	2500	MONEY
taxlaw-2803	968	1	10,000	MONEY
taxlaw-2803	968	2	2500	MONEY
taxlaw-2803	968	3	5400	MONEY
taxlaw-2803	969	1	5400	MONEY
taxlaw-2803	972	1	louis kaplow	PERSON
taxlaw-2803	973	1	160	CARDINAL
taxlaw-2803	973	2	two	CARDINAL
taxlaw-2803	973	3	one	CARDINAL
taxlaw-2803	973	4	one	CARDINAL
taxlaw-2803	975	1	second	ORDINAL
taxlaw-2803	975	2	160	CARDINAL
taxlaw-2803	975	3	12	CARDINAL
taxlaw-2803	975	4	6-12	MONEY
taxlaw-2803	975	5	―these	NORP
taxlaw-2803	976	1	floor].‖	PERSON
taxlaw-2803	977	1	2011	DATE
taxlaw-2803	978	1	235	CARDINAL
taxlaw-2803	978	2	first	ORDINAL
taxlaw-2803	979	1	7	CARDINAL
taxlaw-2803	981	1	2600	MONEY
taxlaw-2803	982	1	tp2	ORG
taxlaw-2803	982	2	0	MONEY
taxlaw-2803	982	3	10,400	MONEY
taxlaw-2803	983	1	10,000	MONEY
taxlaw-2803	983	2	10,400	MONEY
taxlaw-2803	984	1	100	MONEY
taxlaw-2803	984	2	2500	MONEY
taxlaw-2803	985	1	10,400	MONEY
taxlaw-2803	985	2	10,000	MONEY
taxlaw-2803	985	3	400	MONEY
taxlaw-2803	986	1	tp2	ORG
taxlaw-2803	986	2	7900	MONEY
taxlaw-2803	986	3	2500	MONEY
taxlaw-2803	987	1	tp2	PRODUCT
taxlaw-2803	987	2	17,900	MONEY
taxlaw-2803	987	3	7500	MONEY
taxlaw-2803	988	1	second	ORDINAL
taxlaw-2803	988	2	first	ORDINAL
taxlaw-2803	988	3	8	CARDINAL
taxlaw-2803	988	4	7500	MONEY
taxlaw-2803	988	5	2500	MONEY
taxlaw-2803	989	1	tp2	ORG
taxlaw-2803	989	2	only $400	MONEY
taxlaw-2803	989	3	7500	MONEY
taxlaw-2803	990	1	tp2	ORG
taxlaw-2803	990	2	10,400	MONEY
taxlaw-2803	991	1	only $10,000	MONEY
taxlaw-2803	991	2	10,400	MONEY
taxlaw-2803	994	1	161	CARDINAL
taxlaw-2803	998	1	zero	CARDINAL
taxlaw-2803	998	2	162	CARDINAL
taxlaw-2803	998	3	161	CARDINAL
taxlaw-2803	998	4	12	CARDINAL
taxlaw-2803	998	5	9	CARDINAL
taxlaw-2803	998	6	162	CARDINAL
taxlaw-2803	999	1	zero	CARDINAL
taxlaw-2803	1000	1	236	CARDINAL
taxlaw-2803	1000	2	columbia	ORG
taxlaw-2803	1001	1	163	CARDINAL
taxlaw-2803	1002	1	164	CARDINAL
taxlaw-2803	1002	2	0	CARDINAL
taxlaw-2803	1003	1	the 1960s	DATE
taxlaw-2803	1003	2	165	CARDINAL
taxlaw-2803	1004	1	zero	CARDINAL
taxlaw-2803	1004	2	zero	CARDINAL
taxlaw-2803	1005	1	166	CARDINAL
taxlaw-2803	1005	2	zero	CARDINAL
taxlaw-2803	1006	1	zero	CARDINAL
taxlaw-2803	1007	1	167	CARDINAL
taxlaw-2803	1009	1	163 i.r.c	QUANTITY
taxlaw-2803	1010	1	68	CARDINAL
taxlaw-2803	1010	2	2010	DATE
taxlaw-2803	1011	1	164	CARDINAL
taxlaw-2803	1013	1	165	CARDINAL
taxlaw-2803	1014	1	166	CARDINAL
taxlaw-2803	1014	2	u.s.	GPE
taxlaw-2803	1014	3	treasury department	ORG
taxlaw-2803	1014	4	91st cong.	ORG
taxlaw-2803	1014	5	2	CARDINAL
taxlaw-2803	1014	6	127	CARDINAL
taxlaw-2803	1015	1	1969	DATE
taxlaw-2803	1015	2	22	CARDINAL
taxlaw-2803	1015	3	1969	DATE
taxlaw-2803	1015	4	the tax reform act of	LAW
taxlaw-2803	1015	5	1969	DATE
taxlaw-2803	1015	6	supra	PERSON
taxlaw-2803	1015	7	94	CARDINAL
taxlaw-2803	1015	8	doc	ORG
taxlaw-2803	1016	1	102	CARDINAL
taxlaw-2803	1016	2	1963	DATE
taxlaw-2803	1018	1	15	CARDINAL
taxlaw-2803	1018	2	1963	DATE
taxlaw-2803	1020	1	600	MONEY
taxlaw-2803	1021	1	42-43	CARDINAL
taxlaw-2803	1021	2	treasury	ORG
taxlaw-2803	1021	3	c. douglas dillon	PERSON
taxlaw-2803	1021	4	195	CARDINAL
taxlaw-2803	1021	5	treasury	ORG
taxlaw-2803	1023	1	26	CARDINAL
taxlaw-2803	1023	2	the united states	GPE
taxlaw-2803	1023	3	1953-1972	DATE
taxlaw-2803	1024	1	bernard d. reams	PERSON
taxlaw-2803	1024	2	jr.	PERSON
taxlaw-2803	1024	3	ed.	PERSON
taxlaw-2803	1024	4	1985	DATE
taxlaw-2803	1025	1	167	CARDINAL
taxlaw-2803	1025	2	treasury	ORG
taxlaw-2803	1025	3	1963	DATE
taxlaw-2803	1025	4	1963	DATE
taxlaw-2803	1026	1	1963	DATE
taxlaw-2803	1026	2	166	CARDINAL
taxlaw-2803	1026	3	19	DATE
taxlaw-2803	1026	4	about 20 percent	PERCENT
taxlaw-2803	1026	5	5 percent	PERCENT
taxlaw-2803	1027	1	5-percent	PERCENT
taxlaw-2803	1027	2	$2.3 billion	MONEY
taxlaw-2803	1031	1	2011	DATE
taxlaw-2803	1031	2	237	CARDINAL
taxlaw-2803	1032	1	168	CARDINAL
taxlaw-2803	1033	1	2007	DATE
taxlaw-2803	1033	2	63.3%	PERCENT
taxlaw-2803	1033	3	169	CARDINAL
taxlaw-2803	1033	4	32.6%	PERCENT
taxlaw-2803	1034	1	170	CARDINAL
taxlaw-2803	1034	2	forty-two percent	PERCENT
taxlaw-2803	1034	3	1040a	ORG
taxlaw-2803	1035	1	171	CARDINAL
taxlaw-2803	1038	1	first	ORDINAL
taxlaw-2803	1038	2	today	DATE
taxlaw-2803	1038	3	first	ORDINAL
taxlaw-2803	1039	1	second	ORDINAL
taxlaw-2803	1039	2	third	ORDINAL
taxlaw-2803	1040	1	third	ORDINAL
taxlaw-2803	1041	1	1	CARDINAL
taxlaw-2803	1041	2	172	CARDINAL
taxlaw-2803	1041	3	recent years	DATE
taxlaw-2803	1042	1	173	CARDINAL
taxlaw-2803	1043	1	three	CARDINAL
taxlaw-2803	1044	1	174	CARDINAL
taxlaw-2803	1045	1	175 168	CARDINAL
taxlaw-2803	1045	2	zero	CARDINAL
taxlaw-2803	1046	1	169	CARDINAL
taxlaw-2803	1046	2	soi bulletin	ORG
taxlaw-2803	1046	3	6	CARDINAL
taxlaw-2803	1046	4	7	CARDINAL
taxlaw-2803	1046	5	170	CARDINAL
taxlaw-2803	1047	1	22	DATE
taxlaw-2803	1047	2	1	CARDINAL
taxlaw-2803	1047	3	171	CARDINAL
taxlaw-2803	1047	4	michael parisi	PERSON
taxlaw-2803	1047	5	2008	DATE
taxlaw-2803	1047	6	winter 2010	DATE
taxlaw-2803	1047	7	5	CARDINAL
taxlaw-2803	1047	8	12	DATE
taxlaw-2803	1048	1	172	CARDINAL
taxlaw-2803	1048	2	edward j. mccaffery	PERSON
taxlaw-2803	1048	3	1990	DATE
taxlaw-2803	1049	1	l. rev	PERSON
taxlaw-2803	1049	2	1267 (1990	DATE
taxlaw-2803	1049	3	martin j. mcmahon	PERSON
taxlaw-2803	1049	4	jr.	PERSON
taxlaw-2803	1049	5	50	CARDINAL
taxlaw-2803	1049	6	lee l. rev	PERSON
taxlaw-2803	1050	1	459	CARDINAL
taxlaw-2803	1050	2	1993	DATE
taxlaw-2803	1051	1	deborah h. schenk	PERSON
taxlaw-2803	1051	2	45	CARDINAL
taxlaw-2803	1051	3	121	CARDINAL
taxlaw-2803	1051	4	1989	DATE
taxlaw-2803	1051	5	stanley s. surrey &	PERSON
taxlaw-2803	1051	6	gerard m. brannon	PERSON
taxlaw-2803	1051	7	9	CARDINAL
taxlaw-2803	1051	8	mary l. rev	PERSON
taxlaw-2803	1051	9	915	CARDINAL
taxlaw-2803	1051	10	1968	DATE
taxlaw-2803	1052	1	173	CARDINAL
taxlaw-2803	1052	2	steven a. dean	PERSON
taxlaw-2803	1052	3	34	CARDINAL
taxlaw-2803	1052	4	hofstra l. rev	PERSON
taxlaw-2803	1053	1	405	CARDINAL
taxlaw-2803	1054	1	samuel a. donaldson	PERSON
taxlaw-2803	1054	2	22	CARDINAL
taxlaw-2803	1055	1	645	CARDINAL
taxlaw-2803	1055	2	2003	DATE
taxlaw-2803	1055	3	louis kaplow	PERSON
taxlaw-2803	1055	4	14	CARDINAL
taxlaw-2803	1055	5	j. l.	PERSON
taxlaw-2803	1055	6	61	CARDINAL
taxlaw-2803	1055	7	1998	DATE
taxlaw-2803	1057	1	174	CARDINAL
taxlaw-2803	1057	2	dean	PERSON
taxlaw-2803	1057	3	supra	PERSON
taxlaw-2803	1057	4	173	CARDINAL
taxlaw-2803	1057	5	412	CARDINAL
taxlaw-2803	1057	6	schenk	ORG
taxlaw-2803	1057	7	supra	PERSON
taxlaw-2803	1057	8	172	CARDINAL
taxlaw-2803	1057	9	127	CARDINAL
taxlaw-2803	1058	1	david f. bradford	PERSON
taxlaw-2803	1058	2	266-67	MONEY
taxlaw-2803	1058	3	1986	DATE
taxlaw-2803	1059	1	175	CARDINAL
taxlaw-2803	1061	1	238	CARDINAL
taxlaw-2803	1064	1	176	CARDINAL
taxlaw-2803	1064	2	177	CARDINAL
taxlaw-2803	1064	3	178	CARDINAL
taxlaw-2803	1065	1	179	CARDINAL
taxlaw-2803	1066	1	180	CARDINAL
taxlaw-2803	1068	1	the year	DATE
taxlaw-2803	1069	1	the year	DATE
taxlaw-2803	1072	1	louis kaplow	PERSON
taxlaw-2803	1073	1	181	CARDINAL
taxlaw-2803	1073	2	182	CARDINAL
taxlaw-2803	1075	1	176	CARDINAL
taxlaw-2803	1075	2	first	ORDINAL
taxlaw-2803	1076	1	supra	PERSON
taxlaw-2803	1076	2	40	CARDINAL
taxlaw-2803	1076	3	177	CARDINAL
taxlaw-2803	1076	4	joseph disciullo	PERSON
taxlaw-2803	1076	5	aicpa	ORG
taxlaw-2803	1076	6	125	CARDINAL
taxlaw-2803	1076	7	409	CARDINAL
taxlaw-2803	1076	8	2009	DATE
taxlaw-2803	1076	9	sam goldfarb	PERSON
taxlaw-2803	1076	10	120	CARDINAL
taxlaw-2803	1076	11	641	CARDINAL
taxlaw-2803	1076	12	2008	DATE
taxlaw-2803	1077	1	178	CARDINAL
taxlaw-2803	1077	2	2007	DATE
taxlaw-2803	1077	3	annual	DATE
taxlaw-2803	1077	4	congress	ORG
taxlaw-2803	1077	5	94	CARDINAL
taxlaw-2803	1077	6	2007	DATE
taxlaw-2803	1078	1	179	CARDINAL
taxlaw-2803	1078	2	schenk	ORG
taxlaw-2803	1078	3	supra	PERSON
taxlaw-2803	1078	4	172	CARDINAL
taxlaw-2803	1079	1	180	CARDINAL
taxlaw-2803	1079	2	0	CARDINAL
taxlaw-2803	1079	3	supra	PERSON
taxlaw-2803	1082	1	170	CARDINAL
taxlaw-2803	1082	2	2010	DATE
taxlaw-2803	1084	1	181 kaplow	QUANTITY
taxlaw-2803	1084	2	173	CARDINAL
taxlaw-2803	1084	3	62-63	CARDINAL
taxlaw-2803	1085	1	kaplow	PERSON
taxlaw-2803	1086	1	63	DATE
taxlaw-2803	1086	2	182	CARDINAL
taxlaw-2803	1088	1	kaplow	PERSON
taxlaw-2803	1088	2	ten	CARDINAL
taxlaw-2803	1088	3	2011	DATE
taxlaw-2803	1088	4	239	CARDINAL
taxlaw-2803	1089	1	183	CARDINAL
taxlaw-2803	1089	2	at least less	CARDINAL
taxlaw-2803	1091	1	184	CARDINAL
taxlaw-2803	1094	1	2	CARDINAL
taxlaw-2803	1094	2	185	CARDINAL
taxlaw-2803	1095	1	first	ORDINAL
taxlaw-2803	1095	2	10,000	MONEY
taxlaw-2803	1095	3	100,000	MONEY
taxlaw-2803	1097	1	66	CARDINAL
taxlaw-2803	1098	1	183	CARDINAL
taxlaw-2803	1102	1	louis kaplow	PERSON
taxlaw-2803	1102	2	42	CARDINAL
taxlaw-2803	1102	3	nat’l	NORP
taxlaw-2803	1102	4	1989	DATE
taxlaw-2803	1102	5	louis kaplow	PERSON
taxlaw-2803	1102	6	1	CARDINAL
taxlaw-2803	1102	7	fla	GPE
taxlaw-2803	1103	1	191	CARDINAL
taxlaw-2803	1103	2	1992	DATE
taxlaw-2803	1104	1	richard a. musgrave	PERSON
taxlaw-2803	1104	2	43	CARDINAL
taxlaw-2803	1104	3	1990	DATE
taxlaw-2803	1104	4	second	ORDINAL
taxlaw-2803	1106	1	two	CARDINAL
taxlaw-2803	1107	1	martin feldstein	PERSON
taxlaw-2803	1107	2	6	CARDINAL
taxlaw-2803	1107	3	j. pub.	ORG
taxlaw-2803	1109	1	77	CARDINAL
taxlaw-2803	1109	2	83	DATE
taxlaw-2803	1109	3	1976	DATE
taxlaw-2803	1113	1	two	CARDINAL
taxlaw-2803	1114	1	184	CARDINAL
taxlaw-2803	1116	1	240	CARDINAL
taxlaw-2803	1117	1	186	CARDINAL
taxlaw-2803	1117	2	2006	DATE
taxlaw-2803	1117	3	89%	PERCENT
taxlaw-2803	1117	4	187	CARDINAL
taxlaw-2803	1118	1	188	CARDINAL
taxlaw-2803	1119	1	2010	DATE
taxlaw-2803	1119	2	at least $20	MONEY
taxlaw-2803	1119	3	189	CARDINAL
taxlaw-2803	1119	4	79	MONEY
taxlaw-2803	1119	5	190	CARDINAL
taxlaw-2803	1120	1	2002	DATE
taxlaw-2803	1120	2	irs	ORG
taxlaw-2803	1120	3	―free	CARDINAL
taxlaw-2803	1120	4	file‖	ORG
taxlaw-2803	1120	5	less than $58,000	MONEY
taxlaw-2803	1121	1	191	CARDINAL
taxlaw-2803	1121	2	60	CARDINAL
taxlaw-2803	1122	1	192	CARDINAL
taxlaw-2803	1124	1	one	CARDINAL
taxlaw-2803	1124	2	1982	DATE
taxlaw-2803	1124	3	43	MONEY
taxlaw-2803	1124	4	roughly $100	MONEY
taxlaw-2803	1124	5	2011	DATE
taxlaw-2803	1124	6	less than $25,000	MONEY
taxlaw-2803	1124	7	1982	DATE
taxlaw-2803	1124	8	~$57,000	ORG
taxlaw-2803	1124	9	2011	DATE
taxlaw-2803	1124	10	25	MONEY
taxlaw-2803	1124	11	2011	DATE
taxlaw-2803	1125	1	193	CARDINAL
taxlaw-2803	1126	1	third	ORDINAL
taxlaw-2803	1127	1	over $600	MONEY
taxlaw-2803	1127	2	a given tax year	DATE
taxlaw-2803	1127	3	the year	DATE
taxlaw-2803	1128	1	194	CARDINAL
taxlaw-2803	1129	1	195	CARDINAL
taxlaw-2803	1129	2	two	CARDINAL
taxlaw-2803	1129	3	three	CARDINAL
taxlaw-2803	1129	4	second	ORDINAL
taxlaw-2803	1130	1	186	CARDINAL
taxlaw-2803	1130	2	lawrence zelenak	PERSON
taxlaw-2803	1130	3	1	CARDINAL
taxlaw-2803	1131	1	j. tax l. 91	PERSON
taxlaw-2803	1131	2	2010	DATE
taxlaw-2803	1132	1	187	CARDINAL
taxlaw-2803	1132	2	year 2006	DATE
taxlaw-2803	1132	3	16	CARDINAL
taxlaw-2803	1132	4	2007	DATE
taxlaw-2803	1132	5	2006	DATE
taxlaw-2803	1133	1	186	CARDINAL
taxlaw-2803	1133	2	95	CARDINAL
taxlaw-2803	1134	1	83%	PERCENT
taxlaw-2803	1134	2	1040	DATE
taxlaw-2803	1135	1	188 88%	PERCENT
taxlaw-2803	1135	2	year 2005	DATE
taxlaw-2803	1136	1	2006	DATE
taxlaw-2803	1136	2	187	CARDINAL
taxlaw-2803	1137	1	just over 67%	PERCENT
taxlaw-2803	1137	2	tax year 1997	DATE
taxlaw-2803	1138	1	1997	DATE
taxlaw-2803	1138	2	1	CARDINAL
taxlaw-2803	1138	3	1998	DATE
taxlaw-2803	1139	1	189	CARDINAL
taxlaw-2803	1139	2	10, 2011	DATE
taxlaw-2803	1140	1	2010	DATE
taxlaw-2803	1140	2	1040-ez	ORG
taxlaw-2803	1141	1	$20 and $30	MONEY
taxlaw-2803	1142	1	190	CARDINAL
taxlaw-2803	1142	2	2010	DATE
taxlaw-2803	1142	3	6	CARDINAL
taxlaw-2803	1142	4	2010	DATE
taxlaw-2803	1142	5	http://www.natptax.com/public	ORG
taxlaw-2803	1142	6	191	CARDINAL
taxlaw-2803	1142	7	http://www.irs.gov/efile/article/0,,id=118986,00.html	ORG
taxlaw-2803	1142	8	11, 2011	DATE
taxlaw-2803	1143	1	192	CARDINAL
taxlaw-2803	1143	2	http://www.irs.gov/individuals/article/0,,id=107626,00.html	GPE
taxlaw-2803	1143	3	16, 2011	DATE
taxlaw-2803	1144	1	193	CARDINAL
taxlaw-2803	1144	2	pitt & slemrod	ORG
taxlaw-2803	1144	3	supra	PERSON
taxlaw-2803	1144	4	95	CARDINAL
taxlaw-2803	1144	5	1229	CARDINAL
taxlaw-2803	1145	1	194	CARDINAL
taxlaw-2803	1146	1	6050h(d	CARDINAL
taxlaw-2803	1146	2	2010	DATE
taxlaw-2803	1148	1	§§ 1.6050h-1	ORG
taxlaw-2803	1148	2	2000	DATE
taxlaw-2803	1149	1	195	CARDINAL
taxlaw-2803	1150	1	america	GPE
taxlaw-2803	1150	2	74 (2005	DATE
taxlaw-2803	1151	1	54%	PERCENT
taxlaw-2803	1152	1	fifty2011	ORG
taxlaw-2803	1152	2	241	CARDINAL
taxlaw-2803	1152	3	more than two or three	CARDINAL
taxlaw-2803	1153	1	w-2s	ORG
taxlaw-2803	1153	2	last year’s	DATE
taxlaw-2803	1155	1	the end of the year	DATE
taxlaw-2803	1157	1	196	CARDINAL
taxlaw-2803	1157	2	197	CARDINAL
taxlaw-2803	1158	1	198	CARDINAL
taxlaw-2803	1162	1	199	CARDINAL
taxlaw-2803	1162	2	one	CARDINAL
taxlaw-2803	1163	1	200	CARDINAL
taxlaw-2803	1165	1	four percent	PERCENT
taxlaw-2803	1166	1	196	CARDINAL
taxlaw-2803	1166	2	a given year	DATE
taxlaw-2803	1168	1	the tax year	DATE
taxlaw-2803	1169	1	197	CARDINAL
taxlaw-2803	1169	2	7.5%	PERCENT
taxlaw-2803	1170	1	198	CARDINAL
taxlaw-2803	1171	1	the 7.5%	PERCENT
taxlaw-2803	1173	1	supra	PERSON
taxlaw-2803	1173	2	21	CARDINAL
taxlaw-2803	1174	1	213	CARDINAL
taxlaw-2803	1176	1	110th	ORDINAL
taxlaw-2803	1176	2	23	CARDINAL
taxlaw-2803	1177	1	2008	DATE
taxlaw-2803	1179	1	199	CARDINAL
taxlaw-2803	1179	2	supra	PERSON
taxlaw-2803	1179	3	181	CARDINAL
taxlaw-2803	1180	1	200	CARDINAL
taxlaw-2803	1180	2	101	CARDINAL
taxlaw-2803	1180	3	242	CARDINAL
taxlaw-2803	1180	4	columbia	ORG
taxlaw-2803	1181	1	201	CARDINAL
taxlaw-2803	1181	2	annual	DATE
taxlaw-2803	1183	1	from 1982 to 1986	DATE
taxlaw-2803	1183	2	202	CARDINAL
taxlaw-2803	1183	3	2005	DATE
taxlaw-2803	1183	4	203	CARDINAL
taxlaw-2803	1184	1	3	CARDINAL
taxlaw-2803	1184	2	two	CARDINAL
taxlaw-2803	1186	1	first	ORDINAL
taxlaw-2803	1188	1	second	ORDINAL
taxlaw-2803	1190	1	204	CARDINAL
taxlaw-2803	1192	1	205	CARDINAL
taxlaw-2803	1193	1	206	CARDINAL
taxlaw-2803	1201	1	201	CARDINAL
taxlaw-2803	1203	1	1996	DATE
taxlaw-2803	1204	1	170	CARDINAL
taxlaw-2803	1205	1	202	CARDINAL
taxlaw-2803	1205	2	80	CARDINAL
taxlaw-2803	1206	1	203	CARDINAL
taxlaw-2803	1206	2	125	CARDINAL
taxlaw-2803	1206	3	204	CARDINAL
taxlaw-2803	1208	1	205	CARDINAL
taxlaw-2803	1208	2	206	CARDINAL
taxlaw-2803	1208	3	12	CARDINAL
taxlaw-2803	1208	4	243	CARDINAL
taxlaw-2803	1208	5	first	ORDINAL
taxlaw-2803	1208	6	207	CARDINAL
taxlaw-2803	1208	7	208	CARDINAL
taxlaw-2803	1210	1	two	CARDINAL
taxlaw-2803	1213	1	209	CARDINAL
taxlaw-2803	1214	1	first	ORDINAL
taxlaw-2803	1214	2	two	CARDINAL
taxlaw-2803	1220	1	210	CARDINAL
taxlaw-2803	1222	1	7.5%	PERCENT
taxlaw-2803	1223	1	207 kaplow	QUANTITY
taxlaw-2803	1224	1	kaplow	ORG
taxlaw-2803	1224	2	12	CARDINAL
taxlaw-2803	1224	3	3	CARDINAL
taxlaw-2803	1227	1	congress	ORG
taxlaw-2803	1229	1	208	CARDINAL
taxlaw-2803	1229	2	andrews	PERSON
taxlaw-2803	1229	3	supra	PERSON
taxlaw-2803	1229	4	108	CARDINAL
taxlaw-2803	1230	1	209	CARDINAL
taxlaw-2803	1230	2	iv.1	ORG
taxlaw-2803	1231	1	210	CARDINAL
taxlaw-2803	1232	1	12	CARDINAL
taxlaw-2803	1232	2	27-28	CARDINAL
taxlaw-2803	1234	1	244	CARDINAL
taxlaw-2803	1235	1	211	CARDINAL
taxlaw-2803	1237	1	9	CARDINAL
taxlaw-2803	1237	2	annual	DATE
taxlaw-2803	1237	3	above $3000	MONEY
taxlaw-2803	1237	4	two	CARDINAL
taxlaw-2803	1237	5	9000	MONEY
taxlaw-2803	1238	1	40,000	MONEY
taxlaw-2803	1238	2	7.5%	PERCENT
taxlaw-2803	1238	3	agi	ORG
taxlaw-2803	1238	4	3000	MONEY
taxlaw-2803	1238	5	20%	PERCENT
taxlaw-2803	1239	1	tp2	ORG
taxlaw-2803	1239	2	80,000	MONEY
taxlaw-2803	1239	3	7.5%	PERCENT
taxlaw-2803	1239	4	6000	MONEY
taxlaw-2803	1239	5	40%	PERCENT
taxlaw-2803	1240	1	6000	MONEY
taxlaw-2803	1240	2	20%	PERCENT
taxlaw-2803	1240	3	1200	MONEY
taxlaw-2803	1241	1	tp2	ORG
taxlaw-2803	1241	2	3000	MONEY
taxlaw-2803	1241	3	40%	PERCENT
taxlaw-2803	1241	4	1200	MONEY
taxlaw-2803	1242	1	20%	PERCENT
taxlaw-2803	1242	2	6000	MONEY
taxlaw-2803	1243	1	212	CARDINAL
taxlaw-2803	1245	1	213	CARDINAL
taxlaw-2803	1246	1	2%	PERCENT
taxlaw-2803	1246	2	10%	PERCENT
taxlaw-2803	1247	1	haig-simons	ORG
taxlaw-2803	1251	1	211	CARDINAL
taxlaw-2803	1255	1	108	CARDINAL
taxlaw-2803	1255	2	1487	CARDINAL
taxlaw-2803	1255	3	198	CARDINAL
taxlaw-2803	1256	1	198	CARDINAL
taxlaw-2803	1256	2	23	CARDINAL
taxlaw-2803	1256	3	annual	DATE
taxlaw-2803	1258	1	2007	DATE
taxlaw-2803	1258	2	91%	PERCENT
taxlaw-2803	1258	3	less than $100,000	MONEY
taxlaw-2803	1258	4	68%	PERCENT
taxlaw-2803	1259	1	22	DATE
taxlaw-2803	1260	1	212	CARDINAL
taxlaw-2803	1263	1	213	CARDINAL
taxlaw-2803	1263	2	surrey	ORG
taxlaw-2803	1263	3	supra	PERSON
taxlaw-2803	1263	4	99	CARDINAL
taxlaw-2803	1263	5	98-100	CARDINAL
taxlaw-2803	1263	6	245	CARDINAL
taxlaw-2803	1263	7	haig-simons	ORG
taxlaw-2803	1264	1	214	CARDINAL
taxlaw-2803	1264	2	215	CARDINAL
taxlaw-2803	1265	1	surrey	ORG
taxlaw-2803	1268	1	216	CARDINAL
taxlaw-2803	1271	1	217	CARDINAL
taxlaw-2803	1271	2	7.5%	PERCENT
taxlaw-2803	1271	3	10%	PERCENT
taxlaw-2803	1271	4	218	CARDINAL
taxlaw-2803	1271	5	about $15.2 billion	MONEY
taxlaw-2803	1271	6	2010-2019	DATE
taxlaw-2803	1272	1	219	CARDINAL
taxlaw-2803	1273	1	220	CARDINAL
taxlaw-2803	1273	2	7.5%	PERCENT
taxlaw-2803	1273	3	1986	DATE
taxlaw-2803	1273	4	221	CARDINAL
taxlaw-2803	1277	1	222	CARDINAL
taxlaw-2803	1278	1	0	DATE
taxlaw-2803	1278	2	214	CARDINAL
taxlaw-2803	1278	3	99	CARDINAL
taxlaw-2803	1278	4	197	CARDINAL
taxlaw-2803	1279	1	daniel i. halperin	PERSON
taxlaw-2803	1279	2	1	CARDINAL
taxlaw-2803	1279	3	fla	GPE
taxlaw-2803	1280	1	1 (1992	DATE
taxlaw-2803	1280	2	108	CARDINAL
taxlaw-2803	1280	3	1500-04	CARDINAL
taxlaw-2803	1281	1	215	CARDINAL
taxlaw-2803	1284	1	216	CARDINAL
taxlaw-2803	1285	1	15%	PERCENT
taxlaw-2803	1286	1	195	CARDINAL
taxlaw-2803	1286	2	70-75	CARDINAL
taxlaw-2803	1287	1	217	CARDINAL
taxlaw-2803	1289	1	111	CARDINAL
taxlaw-2803	1290	1	218	CARDINAL
taxlaw-2803	1290	2	martin vaughan	PERSON
taxlaw-2803	1290	3	senate	ORG
taxlaw-2803	1291	1	wall st.	GPE
taxlaw-2803	1291	2	j., june 22, 2009	ORG
taxlaw-2803	1292	1	219	CARDINAL
taxlaw-2803	1293	1	111th	NORP
taxlaw-2803	1293	2	1	CARDINAL
taxlaw-2803	1294	1	2009	DATE
taxlaw-2803	1295	1	220	CARDINAL
taxlaw-2803	1296	1	218	CARDINAL
taxlaw-2803	1296	2	henry aaron	PERSON
taxlaw-2803	1297	1	221	CARDINAL
taxlaw-2803	1297	2	1986	DATE
taxlaw-2803	1299	1	99	CARDINAL
taxlaw-2803	1300	1	222	CARDINAL
taxlaw-2803	1301	1	158	CARDINAL
taxlaw-2803	1302	1	246	CARDINAL
taxlaw-2803	1302	2	the years	DATE
taxlaw-2803	1304	1	first	ORDINAL
taxlaw-2803	1305	1	one	CARDINAL
taxlaw-2803	1305	2	zero	CARDINAL
taxlaw-2803	1306	1	223	CARDINAL
taxlaw-2803	1307	1	224	CARDINAL
taxlaw-2803	1307	2	two	CARDINAL
taxlaw-2803	1311	1	second	ORDINAL
taxlaw-2803	1320	1	congress	ORG
taxlaw-2803	1320	2	zero	CARDINAL
taxlaw-2803	1321	1	one	CARDINAL
taxlaw-2803	1322	1	zero-percent	PERCENT
taxlaw-2803	1323	1	223	CARDINAL
taxlaw-2803	1323	2	0	CARDINAL
taxlaw-2803	1323	3	224	CARDINAL
taxlaw-2803	1323	4	8	CARDINAL