id	sid	eid	entity	type
taxlaw-2804	4	1	university of illinois college of law	ORG
taxlaw-2804	5	1	amitai aviram	PERSON
taxlaw-2804	5	2	ronald blasi	PERSON
taxlaw-2804	5	3	john colombo	PERSON
taxlaw-2804	5	4	dhammika dharmapala	GPE
taxlaw-2804	5	5	christine	PERSON
taxlaw-2804	5	6	david hyman	PERSON
taxlaw-2804	5	7	douglas kahn	PERSON
taxlaw-2804	5	8	richard kaplan	PERSON
taxlaw-2804	5	9	amy mccormick	PERSON
taxlaw-2804	5	10	larry ribstein	PERSON
taxlaw-2804	5	11	arden rowell	PERSON
taxlaw-2804	5	12	glen staszewski	PERSON
taxlaw-2804	5	13	suja thomas	PERSON
taxlaw-2804	7	1	248	CARDINAL
taxlaw-2804	8	1	249	CARDINAL
taxlaw-2804	8	2	i. existing law under § 704(c	ORG
taxlaw-2804	9	1	251	CARDINAL
taxlaw-2804	9	2	256	CARDINAL
taxlaw-2804	9	3	257	CARDINAL
taxlaw-2804	9	4	259	CARDINAL
taxlaw-2804	9	5	261 f. other	PERSON
taxlaw-2804	9	6	263	CARDINAL
taxlaw-2804	10	1	265	CARDINAL
taxlaw-2804	10	2	265 1	CARDINAL
taxlaw-2804	10	3	3	CARDINAL
taxlaw-2804	10	4	266 2	CARDINAL
taxlaw-2804	11	1	266 3	CARDINAL
taxlaw-2804	12	1	267 ii	QUANTITY
taxlaw-2804	13	1	267	CARDINAL
taxlaw-2804	14	1	267	CARDINAL
taxlaw-2804	14	2	269	CARDINAL
taxlaw-2804	14	3	269 iii	QUANTITY
taxlaw-2804	15	1	754	CARDINAL
taxlaw-2804	15	2	274	CARDINAL
taxlaw-2804	15	3	754	CARDINAL
taxlaw-2804	16	1	275	CARDINAL
taxlaw-2804	16	2	754	CARDINAL
taxlaw-2804	16	3	278	CARDINAL
taxlaw-2804	16	4	281	CARDINAL
taxlaw-2804	16	5	754	PRODUCT
taxlaw-2804	16	6	281	CARDINAL
taxlaw-2804	16	7	282	CARDINAL
taxlaw-2804	16	8	a. section 704(c	PERSON
taxlaw-2804	16	9	282	CARDINAL
taxlaw-2804	16	10	284 vi	PRODUCT
taxlaw-2804	17	1	284 a.	PERSON
taxlaw-2804	17	2	286	CARDINAL
taxlaw-2804	17	3	288	CARDINAL
taxlaw-2804	17	4	c. conformity	PERSON
taxlaw-2804	17	5	288	CARDINAL
taxlaw-2804	17	6	290	CARDINAL
taxlaw-2804	17	7	291	CARDINAL
taxlaw-2804	18	1	291	CARDINAL
taxlaw-2804	18	2	291 1	CARDINAL
taxlaw-2804	19	1	292 2	CARDINAL
taxlaw-2804	22	1	293 3	CARDINAL
taxlaw-2804	25	1	293 4	CARDINAL
taxlaw-2804	28	1	294 5	DATE
taxlaw-2804	31	1	295 2011	DATE
taxlaw-2804	34	1	296	CARDINAL
taxlaw-2804	36	1	296 1	CARDINAL
taxlaw-2804	38	1	296	CARDINAL
taxlaw-2804	38	2	a. section 704(c	PERSON
taxlaw-2804	38	3	297	CARDINAL
taxlaw-2804	38	4	754	CARDINAL
taxlaw-2804	38	5	298 2	CARDINAL
taxlaw-2804	41	1	298 3	CARDINAL
taxlaw-2804	44	1	298 4	CARDINAL
taxlaw-2804	47	1	299 5	DATE
taxlaw-2804	50	1	299	CARDINAL
taxlaw-2804	52	1	300	CARDINAL
taxlaw-2804	52	2	301	CARDINAL
taxlaw-2804	53	1	the 1990s	DATE
taxlaw-2804	53	2	general electric capital corporation	ORG
taxlaw-2804	53	3	$310 million	MONEY
taxlaw-2804	53	4	$62 million	MONEY
taxlaw-2804	56	1	1	CARDINAL
taxlaw-2804	56	2	congress	ORG
taxlaw-2804	58	1	1954	DATE
taxlaw-2804	58	2	congress	ORG
taxlaw-2804	58	3	subchapter k	PERSON
taxlaw-2804	58	4	2	CARDINAL
taxlaw-2804	58	5	congress	ORG
taxlaw-2804	58	6	1	CARDINAL
taxlaw-2804	58	7	iii-e, inc.	PERSON
taxlaw-2804	59	1	v. united states	GPE
taxlaw-2804	59	2	459	CARDINAL
taxlaw-2804	59	3	220	CARDINAL
taxlaw-2804	59	4	2d	DATE
taxlaw-2804	59	5	2006	DATE
taxlaw-2804	61	1	29	CARDINAL
taxlaw-2804	64	1	iii-e, inc.	PERSON
taxlaw-2804	65	1	v. united states	GPE
taxlaw-2804	65	2	660	CARDINAL
taxlaw-2804	65	3	f. supp	PERSON
taxlaw-2804	66	1	2d 367	CARDINAL
taxlaw-2804	66	2	d.	NORP
taxlaw-2804	66	3	2009	DATE
taxlaw-2804	67	1	2	CARDINAL
taxlaw-2804	68	1	two	CARDINAL
taxlaw-2804	71	1	301.77012	CARDINAL
taxlaw-2804	71	2	2006	DATE
taxlaw-2804	72	1	250	CARDINAL
taxlaw-2804	72	2	columbia	ORG
taxlaw-2804	73	1	3	CARDINAL
taxlaw-2804	73	2	today	DATE
taxlaw-2804	74	1	4	CARDINAL
taxlaw-2804	75	1	one	CARDINAL
taxlaw-2804	78	1	5	CARDINAL
taxlaw-2804	79	1	recent years	DATE
taxlaw-2804	79	2	blackstone	ORG
taxlaw-2804	79	3	kkr	ORG
taxlaw-2804	80	1	6	CARDINAL
taxlaw-2804	82	1	8	CARDINAL
taxlaw-2804	85	1	9 3	CARDINAL
taxlaw-2804	85	2	the senate finance committee	ORG
taxlaw-2804	86	1	s.	PERSON
taxlaw-2804	88	1	83-1622	CARDINAL
taxlaw-2804	88	2	89	CARDINAL
taxlaw-2804	88	3	1954	DATE
taxlaw-2804	89	1	jeffrey l. kwall	PERSON
taxlaw-2804	89	2	the new millennium	DATE
taxlaw-2804	89	3	51	CARDINAL
taxlaw-2804	90	1	229	CARDINAL
taxlaw-2804	90	2	235–36	CARDINAL
taxlaw-2804	90	3	1998	DATE
taxlaw-2804	90	4	1954	DATE
taxlaw-2804	91	1	4	CARDINAL
taxlaw-2804	91	2	2003	DATE
taxlaw-2804	91	3	93%	PERCENT
taxlaw-2804	91	4	less than $1,000,000	MONEY
taxlaw-2804	92	1	2.--number	CARDINAL
taxlaw-2804	92	2	year 2003	DATE
taxlaw-2804	93	1	22, 2011	DATE
taxlaw-2804	94	1	5	CARDINAL
taxlaw-2804	94	2	2003	DATE
taxlaw-2804	94	3	only 5.5%	PERCENT
taxlaw-2804	94	4	less than $1,000,000	MONEY
taxlaw-2804	96	1	7704(a	DATE
taxlaw-2804	96	2	2010	DATE
taxlaw-2804	98	1	2010	DATE
taxlaw-2804	98	2	90%	PERCENT
taxlaw-2804	99	1	7	CARDINAL
taxlaw-2804	99	2	larry e. ribstein	PERSON
taxlaw-2804	99	3	2010	DATE
taxlaw-2804	100	1	kwall	PERSON
taxlaw-2804	100	2	3	CARDINAL
taxlaw-2804	100	3	8	CARDINAL
taxlaw-2804	102	1	9	CARDINAL
taxlaw-2804	102	2	george k. yin	PERSON
taxlaw-2804	102	3	4	CARDINAL
taxlaw-2804	102	4	fla	GPE
taxlaw-2804	103	1	141	CARDINAL
taxlaw-2804	103	2	1999	DATE
taxlaw-2804	104	1	curtis j. berger	PERSON
taxlaw-2804	104	2	47	CARDINAL
taxlaw-2804	105	1	105	CARDINAL
taxlaw-2804	105	2	1991	DATE
taxlaw-2804	105	3	2011	DATE
taxlaw-2804	105	4	251	CARDINAL
taxlaw-2804	105	5	one	CARDINAL
taxlaw-2804	106	1	10	CARDINAL
taxlaw-2804	110	1	two	CARDINAL
taxlaw-2804	111	1	11	CARDINAL
taxlaw-2804	111	2	first	ORDINAL
taxlaw-2804	113	1	second	ORDINAL
taxlaw-2804	113	2	754	CARDINAL
taxlaw-2804	114	1	754	PRODUCT
taxlaw-2804	114	2	754	CARDINAL
taxlaw-2804	117	1	vi	PERSON
taxlaw-2804	119	1	i. existing law under	ORG
taxlaw-2804	120	1	two	CARDINAL
taxlaw-2804	121	1	first	ORDINAL
taxlaw-2804	121	2	mark p. gergen	PERSON
taxlaw-2804	121	3	the end of the	DATE
taxlaw-2804	121	4	56	CARDINAL
taxlaw-2804	121	5	smu	ORG
taxlaw-2804	121	6	l. rev	PERSON
taxlaw-2804	121	7	343	CARDINAL
taxlaw-2804	121	8	345	CARDINAL
taxlaw-2804	121	9	2003	DATE
taxlaw-2804	122	1	more than $50 million	MONEY
taxlaw-2804	123	1	kim dixon	PERSON
taxlaw-2804	123	2	u.s.	GPE
taxlaw-2804	123	3	may 9, 2011	DATE
taxlaw-2804	124	1	10	CARDINAL
taxlaw-2804	127	1	11	CARDINAL
taxlaw-2804	128	1	252	CARDINAL
taxlaw-2804	130	1	builtin	ORG
taxlaw-2804	131	1	second	ORDINAL
taxlaw-2804	131	2	12	CARDINAL
taxlaw-2804	134	1	13	CARDINAL
taxlaw-2804	135	1	1	CARDINAL
taxlaw-2804	135	2	5,000	MONEY
taxlaw-2804	136	1	15,000	MONEY
taxlaw-2804	138	1	15,000	MONEY
taxlaw-2804	138	2	50%	PERCENT
taxlaw-2804	139	1	1	CARDINAL
taxlaw-2804	139	2	10,000	MONEY
taxlaw-2804	140	1	14	CARDINAL
taxlaw-2804	140	2	10,000	MONEY
taxlaw-2804	140	3	5,000	MONEY
taxlaw-2804	140	4	15	CARDINAL
taxlaw-2804	140	5	5,000	MONEY
taxlaw-2804	141	1	16	CARDINAL
taxlaw-2804	141	2	15,000	MONEY
taxlaw-2804	141	3	10,000	MONEY
taxlaw-2804	141	4	15,000	MONEY
taxlaw-2804	141	5	10,000	MONEY
taxlaw-2804	142	1	12	CARDINAL
taxlaw-2804	144	1	1.704-3(a)(6)(i	CARDINAL
taxlaw-2804	144	2	2010	DATE
taxlaw-2804	146	1	13	CARDINAL
taxlaw-2804	147	1	721	CARDINAL
taxlaw-2804	147	2	2010	DATE
taxlaw-2804	148	1	14	CARDINAL
taxlaw-2804	149	1	2010	DATE
taxlaw-2804	150	1	15	CARDINAL
taxlaw-2804	151	1	723	CARDINAL
taxlaw-2804	151	2	2010	DATE
taxlaw-2804	152	1	16 i.r.c	QUANTITY
taxlaw-2804	153	1	722	CARDINAL
taxlaw-2804	153	2	2010	DATE
taxlaw-2804	154	1	2011	DATE
taxlaw-2804	154	2	253	CARDINAL
taxlaw-2804	155	1	17	CARDINAL
taxlaw-2804	156	1	10,000	MONEY
taxlaw-2804	157	1	18	CARDINAL
taxlaw-2804	157	2	10,000	MONEY
taxlaw-2804	159	1	19	CARDINAL
taxlaw-2804	160	1	1	CARDINAL
taxlaw-2804	160	2	15,000	MONEY
taxlaw-2804	160	3	10,000	MONEY
taxlaw-2804	160	4	10,000	MONEY
taxlaw-2804	160	5	5,000	MONEY
taxlaw-2804	160	6	15,000	MONEY
taxlaw-2804	161	1	20	CARDINAL
taxlaw-2804	162	1	21	CARDINAL
taxlaw-2804	165	1	22	CARDINAL
taxlaw-2804	165	2	three	CARDINAL
taxlaw-2804	166	1	23	CARDINAL
taxlaw-2804	166	2	three	CARDINAL
taxlaw-2804	167	1	24	CARDINAL
taxlaw-2804	168	1	25 17 i.r.c	QUANTITY
taxlaw-2804	169	1	701	CARDINAL
taxlaw-2804	169	2	702	CARDINAL
taxlaw-2804	169	3	2010	DATE
taxlaw-2804	170	1	18	CARDINAL
taxlaw-2804	170	2	25,000	MONEY
taxlaw-2804	170	3	15,000	MONEY
taxlaw-2804	170	4	10,000	MONEY
taxlaw-2804	172	1	721	CARDINAL
taxlaw-2804	172	2	2010	DATE
taxlaw-2804	173	1	25,000	MONEY
taxlaw-2804	173	2	25,000	MONEY
taxlaw-2804	175	1	722	CARDINAL
taxlaw-2804	175	2	723	CARDINAL
taxlaw-2804	175	3	2010	DATE
taxlaw-2804	176	1	15,000	MONEY
taxlaw-2804	176	2	10,000	MONEY
taxlaw-2804	176	3	15,000	MONEY
taxlaw-2804	176	4	10,000	MONEY
taxlaw-2804	176	5	a. i.r.c	PERSON
taxlaw-2804	177	1	2010	DATE
taxlaw-2804	178	1	2010	DATE
taxlaw-2804	179	1	20	CARDINAL
taxlaw-2804	181	1	29	CARDINAL
taxlaw-2804	181	2	21	CARDINAL
taxlaw-2804	182	1	2010	DATE
taxlaw-2804	183	1	22	CARDINAL
taxlaw-2804	185	1	1.704-3(a)(1	DATE
taxlaw-2804	185	2	2010	DATE
taxlaw-2804	186	1	23	CARDINAL
taxlaw-2804	190	1	1.704-3(a)(2	CARDINAL
taxlaw-2804	190	2	2010	DATE
taxlaw-2804	191	1	254	CARDINAL
taxlaw-2804	192	1	26	CARDINAL
taxlaw-2804	192	2	three	CARDINAL
taxlaw-2804	192	3	1	CARDINAL
taxlaw-2804	193	1	at least $15,000	MONEY
taxlaw-2804	193	2	three	CARDINAL
taxlaw-2804	194	1	20,000	MONEY
taxlaw-2804	194	2	one year	DATE
taxlaw-2804	194	3	two years	DATE
taxlaw-2804	194	4	35,000	MONEY
taxlaw-2804	194	5	17,500	MONEY
taxlaw-2804	194	6	20,000	MONEY
taxlaw-2804	194	7	15,000	MONEY
taxlaw-2804	194	8	5,000	MONEY
taxlaw-2804	195	1	three	CARDINAL
taxlaw-2804	195	2	15,000	MONEY
taxlaw-2804	195	3	12,500	MONEY
taxlaw-2804	195	4	2,500	MONEY
taxlaw-2804	195	5	12,500	MONEY
taxlaw-2804	195	6	10,000	MONEY
taxlaw-2804	195	7	50%	PERCENT
taxlaw-2804	195	8	5,000	MONEY
taxlaw-2804	196	1	2,500	MONEY
taxlaw-2804	196	2	50%	PERCENT
taxlaw-2804	196	3	5,000	MONEY
taxlaw-2804	197	1	27	CARDINAL
taxlaw-2804	197	2	17,500	MONEY
taxlaw-2804	198	1	17,500	MONEY
taxlaw-2804	199	1	28	CARDINAL
taxlaw-2804	199	2	land‟s	ORG
taxlaw-2804	200	1	land‟s	ORG
taxlaw-2804	203	1	29 26	CARDINAL
taxlaw-2804	205	1	1.704-3(a)(10	CARDINAL
taxlaw-2804	205	2	2010	DATE
taxlaw-2804	206	1	27 i.r.c	QUANTITY
taxlaw-2804	207	1	2010	DATE
taxlaw-2804	208	1	28	CARDINAL
taxlaw-2804	209	1	2010	DATE
taxlaw-2804	210	1	29	CARDINAL
taxlaw-2804	211	1	iii-e, inc.	PERSON
taxlaw-2804	212	1	u.s.	GPE
taxlaw-2804	212	2	459	CARDINAL
taxlaw-2804	212	3	220	CARDINAL
taxlaw-2804	212	4	2d	DATE
taxlaw-2804	212	5	2006	DATE
taxlaw-2804	214	1	u.s.	GPE
taxlaw-2804	214	2	u.s.	GPE
taxlaw-2804	217	1	1,000	MONEY
taxlaw-2804	217	2	100	MONEY
taxlaw-2804	218	1	one year	DATE
taxlaw-2804	219	1	1	MONEY
taxlaw-2804	220	1	2011	DATE
taxlaw-2804	220	2	255	CARDINAL
taxlaw-2804	220	3	1a	CARDINAL
taxlaw-2804	221	1	5,000	MONEY
taxlaw-2804	222	1	15,000	MONEY
taxlaw-2804	224	1	15,000	MONEY
taxlaw-2804	224	2	50%	PERCENT
taxlaw-2804	226	1	30	CARDINAL
taxlaw-2804	226	2	5,000	MONEY
taxlaw-2804	226	3	31	CARDINAL
taxlaw-2804	226	4	5,000	MONEY
taxlaw-2804	226	5	32	DATE
taxlaw-2804	226	6	15,000	MONEY
taxlaw-2804	227	1	33 one	CARDINAL
taxlaw-2804	227	2	third	ORDINAL
taxlaw-2804	227	3	1,000	MONEY
taxlaw-2804	227	4	one year	DATE
taxlaw-2804	228	1	0	MONEY
taxlaw-2804	228	2	year 10	DATE
taxlaw-2804	229	1	99%	PERCENT
taxlaw-2804	229	2	te	ORG
taxlaw-2804	229	3	1%	PERCENT
taxlaw-2804	229	4	t. in	GPE
taxlaw-2804	229	5	year 1	DATE
taxlaw-2804	229	6	99%	PERCENT
taxlaw-2804	229	7	te	ORG
taxlaw-2804	229	8	1%	PERCENT
taxlaw-2804	229	9	1	CARDINAL
taxlaw-2804	229	10	1,000	MONEY
taxlaw-2804	229	11	1,000	MONEY
taxlaw-2804	229	12	100	MONEY
taxlaw-2804	231	1	1.704-1(b)(2)(iv)(g)(3	CARDINAL
taxlaw-2804	231	2	2) $1,000	MONEY
taxlaw-2804	232	1	0	MONEY
taxlaw-2804	232	2	99%	PERCENT
taxlaw-2804	232	3	0	MONEY
taxlaw-2804	232	4	1%	PERCENT
taxlaw-2804	232	5	0	MONEY
taxlaw-2804	232	6	1,000	MONEY
taxlaw-2804	232	7	1,000	MONEY
taxlaw-2804	232	8	1	MONEY
taxlaw-2804	232	9	1	MONEY
taxlaw-2804	232	10	the end of year 1	DATE
taxlaw-2804	233	1	99%	PERCENT
taxlaw-2804	233	2	1,001	MONEY
taxlaw-2804	233	3	te	ORG
taxlaw-2804	233	4	1	MONEY
taxlaw-2804	233	5	1,000	MONEY
taxlaw-2804	234	1	year 1	DATE
taxlaw-2804	235	1	first	ORDINAL
taxlaw-2804	235	2	1,000	MONEY
taxlaw-2804	235	3	99%	PERCENT
taxlaw-2804	235	4	te	ORG
taxlaw-2804	235	5	1%	PERCENT
taxlaw-2804	235	6	1,000	MONEY
taxlaw-2804	235	7	99%	PERCENT
taxlaw-2804	235	8	990	MONEY
taxlaw-2804	235	9	1%	PERCENT
taxlaw-2804	235	10	10	MONEY
taxlaw-2804	235	11	second	ORDINAL
taxlaw-2804	235	12	1,000	MONEY
taxlaw-2804	235	13	990	MONEY
taxlaw-2804	235	14	te	ORG
taxlaw-2804	235	15	10	MONEY
taxlaw-2804	236	1	100	MONEY
taxlaw-2804	237	1	890	MONEY
taxlaw-2804	237	2	10	MONEY
taxlaw-2804	237	3	one	CARDINAL
taxlaw-2804	239	1	1.704-3(d)(2	CARDINAL
taxlaw-2804	240	1	second	ORDINAL
taxlaw-2804	240	2	year 1	DATE
taxlaw-2804	240	3	0	MONEY
taxlaw-2804	240	4	990	MONEY
taxlaw-2804	240	5	100	MONEY
taxlaw-2804	240	6	890	MONEY
taxlaw-2804	240	7	900	MONEY
taxlaw-2804	240	8	10	MONEY
taxlaw-2804	240	9	890	MONEY
taxlaw-2804	241	1	1000	MONEY
taxlaw-2804	241	2	minus $100	MONEY
taxlaw-2804	243	1	30	CARDINAL
taxlaw-2804	244	1	2010	DATE
taxlaw-2804	245	1	31	CARDINAL
taxlaw-2804	246	1	723	CARDINAL
taxlaw-2804	246	2	2010	DATE
taxlaw-2804	247	1	32	CARDINAL
taxlaw-2804	248	1	722	CARDINAL
taxlaw-2804	248	2	2010	DATE
taxlaw-2804	249	1	33	CARDINAL
taxlaw-2804	250	1	256	CARDINAL
taxlaw-2804	250	2	ab partnership	ORG
taxlaw-2804	250	3	10,000	MONEY
taxlaw-2804	251	1	two years	DATE
taxlaw-2804	251	2	25,000	MONEY
taxlaw-2804	251	3	12,500	MONEY
taxlaw-2804	253	1	1a	CARDINAL
taxlaw-2804	253	2	5,000	MONEY
taxlaw-2804	253	3	5,000	MONEY
taxlaw-2804	253	4	10,000	MONEY
taxlaw-2804	254	1	5,000	MONEY
taxlaw-2804	254	2	1a	CARDINAL
taxlaw-2804	254	3	2,500	MONEY
taxlaw-2804	254	4	10,000	MONEY
taxlaw-2804	254	5	a.	PERSON
taxlaw-2804	254	6	10,000	MONEY
taxlaw-2804	254	7	15,000	MONEY
taxlaw-2804	254	8	50%	PERCENT
taxlaw-2804	254	9	30,000	MONEY
taxlaw-2804	255	1	5,000	MONEY
taxlaw-2804	256	1	2,500	MONEY
taxlaw-2804	256	2	25,000	MONEY
taxlaw-2804	256	3	12,500	MONEY
taxlaw-2804	256	4	2,500	MONEY
taxlaw-2804	257	1	10,000	MONEY
taxlaw-2804	257	2	2,500	MONEY
taxlaw-2804	257	3	7,500	MONEY
taxlaw-2804	257	4	2,500	MONEY
taxlaw-2804	258	1	5,000	MONEY
taxlaw-2804	258	2	5,000	MONEY
taxlaw-2804	259	1	34	CARDINAL
taxlaw-2804	259	2	2,500	MONEY
taxlaw-2804	259	3	2,500	MONEY
taxlaw-2804	260	1	2,500	MONEY
taxlaw-2804	260	2	5,000	MONEY
taxlaw-2804	260	3	34	CARDINAL
taxlaw-2804	262	1	35	CARDINAL
taxlaw-2804	262	2	5,000	MONEY
taxlaw-2804	262	3	10,000	MONEY
taxlaw-2804	262	4	5,000	MONEY
taxlaw-2804	263	1	two	CARDINAL
taxlaw-2804	263	2	2,500	MONEY
taxlaw-2804	263	3	2011	DATE
taxlaw-2804	263	4	257	CARDINAL
taxlaw-2804	263	5	10,000	MONEY
taxlaw-2804	263	6	36	DATE
taxlaw-2804	263	7	15,000	MONEY
taxlaw-2804	264	1	12,500	MONEY
taxlaw-2804	264	2	2,500	MONEY
taxlaw-2804	264	3	12,500	MONEY
taxlaw-2804	264	4	10,000	MONEY
taxlaw-2804	264	5	2,500	MONEY
taxlaw-2804	264	6	15,000	MONEY
taxlaw-2804	264	7	12,500	MONEY
taxlaw-2804	265	1	37	CARDINAL
taxlaw-2804	265	2	2,500	MONEY
taxlaw-2804	265	3	2,500	MONEY
taxlaw-2804	265	4	2,500	MONEY
taxlaw-2804	265	5	2,500	MONEY
taxlaw-2804	265	6	2,500	MONEY
taxlaw-2804	265	7	2,500	MONEY
taxlaw-2804	265	8	one	CARDINAL
taxlaw-2804	266	1	years later	DATE
taxlaw-2804	267	1	38	CARDINAL
taxlaw-2804	267	2	1a	CARDINAL
taxlaw-2804	268	1	two	CARDINAL
taxlaw-2804	269	1	1b	CARDINAL
taxlaw-2804	270	1	5,000	MONEY
taxlaw-2804	271	1	15,000	MONEY
taxlaw-2804	273	1	15,000	MONEY
taxlaw-2804	273	2	50%	PERCENT
taxlaw-2804	275	1	39	CARDINAL
taxlaw-2804	276	1	5,000	MONEY
taxlaw-2804	276	2	40	CARDINAL
taxlaw-2804	276	3	5,000	MONEY
taxlaw-2804	276	4	41	CARDINAL
taxlaw-2804	276	5	15,000	MONEY
taxlaw-2804	277	1	42	CARDINAL
taxlaw-2804	277	2	15,000	MONEY
taxlaw-2804	277	3	second	ORDINAL
taxlaw-2804	277	4	15,000	MONEY
taxlaw-2804	278	1	2	MONEY
taxlaw-2804	278	2	36	CARDINAL
taxlaw-2804	279	1	2010	DATE
taxlaw-2804	280	1	37 i.r.c	QUANTITY
taxlaw-2804	281	1	2010	DATE
taxlaw-2804	282	1	38	CARDINAL
taxlaw-2804	282	2	7	CARDINAL
taxlaw-2804	282	3	8	DATE
taxlaw-2804	283	1	39	CARDINAL
taxlaw-2804	284	1	2010	DATE
taxlaw-2804	285	1	40 i.r.c	QUANTITY
taxlaw-2804	286	1	723	CARDINAL
taxlaw-2804	286	2	2010	DATE
taxlaw-2804	287	1	41 i.r.c	QUANTITY
taxlaw-2804	288	1	722	CARDINAL
taxlaw-2804	288	2	2010	DATE
taxlaw-2804	289	1	42	CARDINAL
taxlaw-2804	290	1	258	CARDINAL
taxlaw-2804	291	1	15,000	MONEY
taxlaw-2804	292	1	one year	DATE
taxlaw-2804	292	2	ab partnership sells	ORG
taxlaw-2804	292	3	#1	MONEY
taxlaw-2804	292	4	10,000	MONEY
taxlaw-2804	293	1	the same tax year	DATE
taxlaw-2804	293	2	20,000	MONEY
taxlaw-2804	294	1	two years	DATE
taxlaw-2804	294	2	2	MONEY
taxlaw-2804	294	3	30,000	MONEY
taxlaw-2804	294	4	15,000	MONEY
taxlaw-2804	295	1	1b	CARDINAL
taxlaw-2804	295	2	5,000	MONEY
taxlaw-2804	295	3	2,500	MONEY
taxlaw-2804	295	4	1a	CARDINAL
taxlaw-2804	296	1	5,000	MONEY
taxlaw-2804	296	2	5,000	MONEY
taxlaw-2804	297	1	5,000	MONEY
taxlaw-2804	297	2	2	MONEY
taxlaw-2804	297	3	43	DATE
taxlaw-2804	297	4	5,000	MONEY
taxlaw-2804	298	1	5,000	MONEY
taxlaw-2804	298	2	2,500	MONEY
taxlaw-2804	298	3	2	MONEY
taxlaw-2804	298	4	2,500	MONEY
taxlaw-2804	298	5	12,500	MONEY
taxlaw-2804	298	6	17,500	MONEY
taxlaw-2804	299	1	44	DATE
taxlaw-2804	299	2	30,000	MONEY
taxlaw-2804	299	3	15,000	MONEY
taxlaw-2804	299	4	2,500	MONEY
taxlaw-2804	299	5	2,500	MONEY
taxlaw-2804	300	1	45	CARDINAL
taxlaw-2804	300	2	2,500	MONEY
taxlaw-2804	300	3	a later year	DATE
taxlaw-2804	300	4	the year	DATE
taxlaw-2804	301	1	1b	CARDINAL
taxlaw-2804	301	2	5,000	MONEY
taxlaw-2804	302	1	5,000	MONEY
taxlaw-2804	302	2	2,500	MONEY
taxlaw-2804	303	1	46	CARDINAL
taxlaw-2804	303	2	2,500	MONEY
taxlaw-2804	303	3	2	MONEY
taxlaw-2804	303	4	2,500	MONEY
taxlaw-2804	304	1	5,000	MONEY
taxlaw-2804	304	2	5,000	MONEY
taxlaw-2804	304	3	2	MONEY
taxlaw-2804	304	4	15,000	MONEY
taxlaw-2804	304	5	47	DATE
taxlaw-2804	304	6	15,000	MONEY
taxlaw-2804	305	1	30,000	MONEY
taxlaw-2804	305	2	43	CARDINAL
taxlaw-2804	305	3	2,500	MONEY
taxlaw-2804	305	4	5,000	MONEY
taxlaw-2804	306	1	44	CARDINAL
taxlaw-2804	307	1	2010	DATE
taxlaw-2804	308	1	45	CARDINAL
taxlaw-2804	309	1	2010	DATE
taxlaw-2804	310	1	46	CARDINAL
taxlaw-2804	313	1	1.704-3(c)(1	CARDINAL
taxlaw-2804	313	2	2010	DATE
taxlaw-2804	314	1	47	CARDINAL
taxlaw-2804	316	1	2011	DATE
taxlaw-2804	316	2	259	CARDINAL
taxlaw-2804	316	3	15,000	MONEY
taxlaw-2804	317	1	48	CARDINAL
taxlaw-2804	318	1	two	CARDINAL
taxlaw-2804	319	1	first	ORDINAL
taxlaw-2804	320	1	49	CARDINAL
taxlaw-2804	320	2	1b	CARDINAL
taxlaw-2804	320	3	2	MONEY
taxlaw-2804	321	1	second	ORDINAL
taxlaw-2804	322	1	50	CARDINAL
taxlaw-2804	324	1	1a	CARDINAL
taxlaw-2804	324	2	5,000	MONEY
taxlaw-2804	327	1	48	CARDINAL
taxlaw-2804	329	1	49	CARDINAL
taxlaw-2804	332	1	1.704-3(c)(3)(ii	CARDINAL
taxlaw-2804	332	2	2010	DATE
taxlaw-2804	333	1	50	CARDINAL
taxlaw-2804	335	1	1.704-3(c)(3)(iii	CARDINAL
taxlaw-2804	335	2	2010	DATE
taxlaw-2804	336	1	260	CARDINAL
taxlaw-2804	336	2	columbia	ORG
taxlaw-2804	336	3	1a	CARDINAL
taxlaw-2804	337	1	10,000	MONEY
taxlaw-2804	337	2	7,500	MONEY
taxlaw-2804	338	1	7,500	MONEY
taxlaw-2804	338	2	two	CARDINAL
taxlaw-2804	338	3	1) $10,000	MONEY
taxlaw-2804	338	4	5,000	MONEY
taxlaw-2804	338	5	50%	PERCENT
taxlaw-2804	338	6	30,000	MONEY
taxlaw-2804	338	7	2	CARDINAL
taxlaw-2804	338	8	50%	PERCENT
taxlaw-2804	338	9	5,000	MONEY
taxlaw-2804	339	1	2,500	MONEY
taxlaw-2804	339	2	50%	PERCENT
taxlaw-2804	339	3	5,000	MONEY
taxlaw-2804	340	1	7,500	MONEY
taxlaw-2804	340	2	2,500	MONEY
taxlaw-2804	341	1	5,000	MONEY
taxlaw-2804	342	1	2,500	MONEY
taxlaw-2804	342	2	2,500	MONEY
taxlaw-2804	342	3	2,500	MONEY
taxlaw-2804	342	4	2,500	MONEY
taxlaw-2804	342	5	2,500	MONEY
taxlaw-2804	343	1	5,000	MONEY
taxlaw-2804	343	2	2,500	MONEY
taxlaw-2804	343	3	7,500	MONEY
taxlaw-2804	343	4	a. likewise	PERSON
taxlaw-2804	343	5	2,500	MONEY
taxlaw-2804	343	6	one	CARDINAL
taxlaw-2804	343	7	12,500	MONEY
taxlaw-2804	344	1	7,500	MONEY
taxlaw-2804	344	2	2,500	MONEY
taxlaw-2804	344	3	12,500	MONEY
taxlaw-2804	344	4	51	DATE
taxlaw-2804	344	5	12,500	MONEY
taxlaw-2804	345	1	52	CARDINAL
taxlaw-2804	345	2	25,000	MONEY
taxlaw-2804	345	3	12,500	MONEY
taxlaw-2804	346	1	53	CARDINAL
taxlaw-2804	346	2	d.	NORP
taxlaw-2804	346	3	three	CARDINAL
taxlaw-2804	347	1	51 i.r.c	QUANTITY
taxlaw-2804	349	1	52 i.r.c	QUANTITY
taxlaw-2804	350	1	2010	DATE
taxlaw-2804	351	1	53	CARDINAL
taxlaw-2804	353	1	2011	DATE
taxlaw-2804	353	2	261	CARDINAL
taxlaw-2804	353	3	1	CARDINAL
taxlaw-2804	354	1	54	CARDINAL
taxlaw-2804	355	1	e. anti-	PERSON
taxlaw-2804	357	1	partners‟	GPE
taxlaw-2804	358	1	55 54	CARDINAL
taxlaw-2804	360	1	1.704-3(a)(1	DATE
taxlaw-2804	360	2	2010	DATE
taxlaw-2804	360	3	2010	DATE
taxlaw-2804	361	1	55	CARDINAL
taxlaw-2804	363	1	1.704-3(a)(10	CARDINAL
taxlaw-2804	363	2	2010	DATE
taxlaw-2804	365	1	62	CARDINAL
taxlaw-2804	366	1	enron	ORG
taxlaw-2804	367	1	june 2010	DATE
taxlaw-2804	367	2	subchapter k. one	PERSON
taxlaw-2804	367	3	262	CARDINAL
taxlaw-2804	369	1	one	CARDINAL
taxlaw-2804	369	2	one	CARDINAL
taxlaw-2804	369	3	one	CARDINAL
taxlaw-2804	374	1	56	CARDINAL
taxlaw-2804	374	2	first	ORDINAL
taxlaw-2804	376	1	one	CARDINAL
taxlaw-2804	377	1	58	CARDINAL
taxlaw-2804	378	1	one	CARDINAL
taxlaw-2804	379	1	t.d	PERSON
taxlaw-2804	379	2	9485	CARDINAL
taxlaw-2804	379	3	26	CARDINAL
taxlaw-2804	380	1	771	CARDINAL
taxlaw-2804	381	1	two	CARDINAL
taxlaw-2804	384	1	enron	ORG
taxlaw-2804	385	1	tax‟n	CARDINAL
taxlaw-2804	385	2	107th	ORDINAL
taxlaw-2804	385	3	enron	ORG
taxlaw-2804	386	1	2003	DATE
taxlaw-2804	387	1	56	CARDINAL
taxlaw-2804	389	1	1.704-3(a)(1	DATE
taxlaw-2804	390	1	57	CARDINAL
taxlaw-2804	393	1	1.704-3(a)(10	CARDINAL
taxlaw-2804	394	1	first	ORDINAL
taxlaw-2804	397	1	1.704-3(b)(2	PERCENT
taxlaw-2804	397	2	2	CARDINAL
taxlaw-2804	397	3	2010	DATE
taxlaw-2804	399	1	1.704-3(c)(4	CARDINAL
taxlaw-2804	399	2	3	CARDINAL
taxlaw-2804	399	3	2010	DATE
taxlaw-2804	400	1	58	CARDINAL
taxlaw-2804	400	2	joel scharfstein	PERSON
taxlaw-2804	400	3	48	CARDINAL
taxlaw-2804	401	1	71	CARDINAL
taxlaw-2804	401	2	88	CARDINAL
taxlaw-2804	401	3	1994	DATE
taxlaw-2804	402	1	2011	DATE
taxlaw-2804	402	2	263	CARDINAL
taxlaw-2804	402	3	partners‟	GPE
taxlaw-2804	403	1	59 one	CARDINAL
taxlaw-2804	404	1	irs	ORG
taxlaw-2804	404	2	treasury	ORG
taxlaw-2804	406	1	60	CARDINAL
taxlaw-2804	406	2	the internal revenue service	ORG
taxlaw-2804	407	1	61	CARDINAL
taxlaw-2804	408	1	737	CARDINAL
taxlaw-2804	408	2	62	CARDINAL
taxlaw-2804	409	1	63	CARDINAL
taxlaw-2804	409	2	59	CARDINAL
taxlaw-2804	409	3	87	CARDINAL
taxlaw-2804	409	4	laura cunningham	PERSON
taxlaw-2804	409	5	3	CARDINAL
taxlaw-2804	409	6	fla	GPE
taxlaw-2804	410	1	93	CARDINAL
taxlaw-2804	410	2	116–17	CARDINAL
taxlaw-2804	410	3	1996	DATE
taxlaw-2804	411	1	60	CARDINAL
taxlaw-2804	411	2	8585	DATE
taxlaw-2804	411	3	1995-1	DATE
taxlaw-2804	411	4	120	CARDINAL
taxlaw-2804	411	5	61	CARDINAL
taxlaw-2804	413	1	1.704-3(d)(5)(ii	CARDINAL
taxlaw-2804	413	2	2010	DATE
taxlaw-2804	414	1	62	CARDINAL
taxlaw-2804	414	2	5,000	MONEY
taxlaw-2804	415	1	15,000	MONEY
taxlaw-2804	416	1	15,000	MONEY
taxlaw-2804	416	2	15,000	MONEY
taxlaw-2804	416	3	abc	ORG
taxlaw-2804	416	4	one-third	CARDINAL
taxlaw-2804	416	5	abc	ORG
taxlaw-2804	419	1	2010	DATE
taxlaw-2804	420	1	abc	ORG
taxlaw-2804	420	2	5,000	MONEY
taxlaw-2804	421	1	723	CARDINAL
taxlaw-2804	421	2	2010	DATE
taxlaw-2804	422	1	5,000	MONEY
taxlaw-2804	422	2	15,000	MONEY
taxlaw-2804	422	3	15,000	MONEY
taxlaw-2804	423	1	722	CARDINAL
taxlaw-2804	423	2	2010	DATE
taxlaw-2804	424	1	15,000	MONEY
taxlaw-2804	424	2	10,000	MONEY
taxlaw-2804	425	1	a subsequent year	DATE
taxlaw-2804	425	2	15,000	MONEY
taxlaw-2804	426	1	abc	ORG
taxlaw-2804	428	1	2010	DATE
taxlaw-2804	429	1	15,000	MONEY
taxlaw-2804	431	1	2010	DATE
taxlaw-2804	432	1	10,000	MONEY
taxlaw-2804	432	2	15,000	MONEY
taxlaw-2804	435	1	7 years	DATE
taxlaw-2804	435	2	10,000	MONEY
taxlaw-2804	435	3	737	PRODUCT
taxlaw-2804	435	4	5,000	MONEY
taxlaw-2804	436	1	15,000	MONEY
taxlaw-2804	437	1	15,000	MONEY
taxlaw-2804	437	2	15,000	MONEY
taxlaw-2804	437	3	abc	ORG
taxlaw-2804	437	4	one-third	CARDINAL
taxlaw-2804	437	5	abc	ORG
taxlaw-2804	441	1	abc	ORG
taxlaw-2804	441	2	5,000	MONEY
taxlaw-2804	442	1	723	CARDINAL
taxlaw-2804	443	1	5,000	MONEY
taxlaw-2804	443	2	15,000	MONEY
taxlaw-2804	443	3	15,000	MONEY
taxlaw-2804	445	1	722	CARDINAL
taxlaw-2804	446	1	abc	ORG
taxlaw-2804	446	2	15,000	MONEY
taxlaw-2804	447	1	#1 264	MONEY
taxlaw-2804	449	1	64	CARDINAL
taxlaw-2804	449	2	one	CARDINAL
taxlaw-2804	449	3	7	CARDINAL
taxlaw-2804	449	4	8	CARDINAL
taxlaw-2804	451	1	65	CARDINAL
taxlaw-2804	451	2	15,000	MONEY
taxlaw-2804	451	3	10,000	MONEY
taxlaw-2804	452	1	15,000	MONEY
taxlaw-2804	452	2	2	MONEY
taxlaw-2804	453	1	abc	ORG
taxlaw-2804	456	1	5,000	MONEY
taxlaw-2804	459	1	15,000	MONEY
taxlaw-2804	461	1	737	CARDINAL
taxlaw-2804	462	1	7 years	DATE
taxlaw-2804	462	2	737	PRODUCT
taxlaw-2804	462	3	10,000	MONEY
taxlaw-2804	462	4	737	CARDINAL
taxlaw-2804	462	5	15,000	MONEY
taxlaw-2804	462	6	2	MONEY
taxlaw-2804	462	7	64	CARDINAL
taxlaw-2804	466	1	1.704-3(d)(5)(ii	CARDINAL
taxlaw-2804	469	1	704(c)(1)(c)(ii	CARDINAL
taxlaw-2804	469	2	2010	DATE
taxlaw-2804	471	1	two	CARDINAL
taxlaw-2804	472	1	200	MONEY
taxlaw-2804	472	2	150	MONEY
taxlaw-2804	472	3	50%	PERCENT
taxlaw-2804	473	1	150	MONEY
taxlaw-2804	473	2	50%	PERCENT
taxlaw-2804	474	1	200	MONEY
taxlaw-2804	475	1	150	MONEY
taxlaw-2804	475	2	25	MONEY
taxlaw-2804	477	1	200	MONEY
taxlaw-2804	477	2	25	MONEY
taxlaw-2804	477	3	25	MONEY
taxlaw-2804	479	1	25	MONEY
taxlaw-2804	479	2	25	MONEY
taxlaw-2804	479	3	25	MONEY
taxlaw-2804	480	1	65	CARDINAL
taxlaw-2804	481	1	two	CARDINAL
taxlaw-2804	483	1	2010	DATE
taxlaw-2804	486	1	362(e)(2	ORG
taxlaw-2804	486	2	2010	DATE
taxlaw-2804	487	1	2011	DATE
taxlaw-2804	487	2	265	CARDINAL
taxlaw-2804	488	1	66	CARDINAL
taxlaw-2804	490	1	2	CARDINAL
taxlaw-2804	490	2	two	CARDINAL
taxlaw-2804	491	1	5,000	MONEY
taxlaw-2804	492	1	10,000	MONEY
taxlaw-2804	493	1	ab	ORG
taxlaw-2804	493	2	10,000	MONEY
taxlaw-2804	494	1	30,000	MONEY
taxlaw-2804	494	2	30,000	MONEY
taxlaw-2804	494	3	50%	PERCENT
taxlaw-2804	495	1	30,000	MONEY
taxlaw-2804	495	2	partners‟	GPE
taxlaw-2804	496	1	30,000	MONEY
taxlaw-2804	496	2	20,000	MONEY
taxlaw-2804	498	1	20,000	MONEY
taxlaw-2804	498	2	60,000	MONEY
taxlaw-2804	498	3	50%	PERCENT
taxlaw-2804	498	4	50%	PERCENT
taxlaw-2804	498	5	20,000	MONEY
taxlaw-2804	499	1	20,000	MONEY
taxlaw-2804	501	1	67	CARDINAL
taxlaw-2804	502	1	68	CARDINAL
taxlaw-2804	502	2	1	CARDINAL
taxlaw-2804	502	3	1940	DATE
taxlaw-2804	502	4	2	CARDINAL
taxlaw-2804	502	5	at least 90%	PERCENT
taxlaw-2804	502	6	66	CARDINAL
taxlaw-2804	504	1	1.704-3(a)(6)(i	CARDINAL
taxlaw-2804	504	2	2010	DATE
taxlaw-2804	505	1	67	CARDINAL
taxlaw-2804	507	1	1.704-3(a)(2	CARDINAL
taxlaw-2804	507	2	2010	DATE
taxlaw-2804	508	1	68	CARDINAL
taxlaw-2804	510	1	1.704-3(e)(3	DATE
taxlaw-2804	510	2	2010	DATE
taxlaw-2804	511	1	266	CARDINAL
taxlaw-2804	511	2	at least annually	DATE
taxlaw-2804	512	1	69	CARDINAL
taxlaw-2804	513	1	70	CARDINAL
taxlaw-2804	515	1	1	CARDINAL
taxlaw-2804	515	2	3	CARDINAL
taxlaw-2804	516	1	ab partnership	ORG
taxlaw-2804	516	2	two	CARDINAL
taxlaw-2804	517	1	two	CARDINAL
taxlaw-2804	517	2	100	MONEY
taxlaw-2804	517	3	50%	PERCENT
taxlaw-2804	518	1	third	ORDINAL
taxlaw-2804	518	2	50%	PERCENT
taxlaw-2804	518	3	25%	PERCENT
taxlaw-2804	518	4	25%	PERCENT
taxlaw-2804	520	1	2	CARDINAL
taxlaw-2804	520	2	3	CARDINAL
taxlaw-2804	520	3	1 $100 $150 $	MONEY
taxlaw-2804	520	4	200	MONEY
taxlaw-2804	520	5	1	CARDINAL
taxlaw-2804	521	1	110	MONEY
taxlaw-2804	521	2	1	CARDINAL
taxlaw-2804	521	3	$275 n	MONEY
taxlaw-2804	521	4	2	CARDINAL
taxlaw-2804	521	5	1	CARDINAL
taxlaw-2804	521	6	200	MONEY
taxlaw-2804	521	7	100	MONEY
taxlaw-2804	522	1	50	MONEY
taxlaw-2804	522	2	1	CARDINAL
taxlaw-2804	522	3	50	MONEY
taxlaw-2804	522	4	50	MONEY
taxlaw-2804	522	5	25%	PERCENT
taxlaw-2804	522	6	25%	PERCENT
taxlaw-2804	522	7	50%	PERCENT
taxlaw-2804	522	8	50	MONEY
taxlaw-2804	523	1	2	CARDINAL
taxlaw-2804	523	2	110	MONEY
taxlaw-2804	523	3	10	MONEY
taxlaw-2804	524	1	twenty five dollars	MONEY
taxlaw-2804	524	2	2	CARDINAL
taxlaw-2804	524	3	15	MONEY
taxlaw-2804	524	4	2	CARDINAL
taxlaw-2804	525	1	2	CARDINAL
taxlaw-2804	525	2	2	CARDINAL
taxlaw-2804	526	1	10	MONEY
taxlaw-2804	526	2	50%	PERCENT
taxlaw-2804	526	3	15	MONEY
taxlaw-2804	526	4	7.50	MONEY
taxlaw-2804	526	5	69	CARDINAL
taxlaw-2804	528	1	1.704-3(e)(3)(iii	TIME
taxlaw-2804	528	2	2010	DATE
taxlaw-2804	529	1	70	CARDINAL
taxlaw-2804	531	1	1.704-3(e)(3)(ii)(a	CARDINAL
taxlaw-2804	531	2	2010	DATE
taxlaw-2804	532	1	2011	DATE
taxlaw-2804	532	2	267 $7.50	MONEY
taxlaw-2804	532	3	10	MONEY
taxlaw-2804	532	4	17.50	MONEY
taxlaw-2804	533	1	3	CARDINAL
taxlaw-2804	535	1	hundreds	CARDINAL
taxlaw-2804	537	1	the end of year 1	DATE
taxlaw-2804	537	2	50%	PERCENT
taxlaw-2804	537	3	75	MONEY
taxlaw-2804	537	4	150	MONEY
taxlaw-2804	537	5	1	CARDINAL
taxlaw-2804	537	6	minus $100	MONEY
taxlaw-2804	537	7	1 plus $125	MONEY
taxlaw-2804	537	8	2	CARDINAL
taxlaw-2804	537	9	minus $100	MONEY
taxlaw-2804	537	10	2	CARDINAL
taxlaw-2804	537	11	25%	PERCENT
taxlaw-2804	537	12	35	MONEY
taxlaw-2804	537	13	200	MONEY
taxlaw-2804	537	14	1 minus $150	MONEY
taxlaw-2804	537	15	1	CARDINAL
taxlaw-2804	537	16	110	MONEY
taxlaw-2804	537	17	2 minus $125	MONEY
taxlaw-2804	537	18	2	CARDINAL
taxlaw-2804	537	19	46.25	MONEY
taxlaw-2804	538	1	the end of year 1	DATE
taxlaw-2804	538	2	50%	PERCENT
taxlaw-2804	538	3	35	MONEY
taxlaw-2804	538	4	17.50	MONEY
taxlaw-2804	539	1	1	CARDINAL
taxlaw-2804	539	2	200	MONEY
taxlaw-2804	539	3	100	MONEY
taxlaw-2804	540	1	100	MONEY
taxlaw-2804	540	2	42	MONEY
taxlaw-2804	540	3	42	MONEY
taxlaw-2804	540	4	15.90	MONEY
taxlaw-2804	540	5	2	CARDINAL
taxlaw-2804	540	6	110	MONEY
taxlaw-2804	540	7	10	MONEY
taxlaw-2804	541	1	10	MONEY
taxlaw-2804	541	2	4.25	MONEY
taxlaw-2804	541	3	4.25	MONEY
taxlaw-2804	541	4	1.60	MONEY
taxlaw-2804	541	5	1) $46.25	MONEY
taxlaw-2804	541	6	2	CARDINAL
taxlaw-2804	541	7	46.25	MONEY
taxlaw-2804	541	8	3) $	MONEY
taxlaw-2804	541	9	17.50	MONEY
taxlaw-2804	541	10	50%	PERCENT
taxlaw-2804	541	11	75	MONEY
taxlaw-2804	541	12	25%	PERCENT
taxlaw-2804	541	13	the additional $35	MONEY
taxlaw-2804	542	1	50%	PERCENT
taxlaw-2804	542	2	35	MONEY
taxlaw-2804	545	1	1954	DATE
taxlaw-2804	548	1	268	CARDINAL
taxlaw-2804	550	1	71	CARDINAL
taxlaw-2804	551	1	72	CARDINAL
taxlaw-2804	551	2	4	CARDINAL
taxlaw-2804	552	1	5,000	MONEY
taxlaw-2804	553	1	15,000	MONEY
taxlaw-2804	554	1	15,000	MONEY
taxlaw-2804	554	2	50%	PERCENT
taxlaw-2804	556	1	ab	ORG
taxlaw-2804	556	2	5,000	MONEY
taxlaw-2804	557	1	5,000	MONEY
taxlaw-2804	557	2	15,000	MONEY
taxlaw-2804	558	1	15,000	MONEY
taxlaw-2804	559	1	10,000	MONEY
taxlaw-2804	560	1	two	CARDINAL
taxlaw-2804	561	1	10,000	MONEY
taxlaw-2804	562	1	5,000	MONEY
taxlaw-2804	562	2	50%	PERCENT
taxlaw-2804	563	1	73	CARDINAL
taxlaw-2804	564	1	5,000	MONEY
taxlaw-2804	564	2	10,000	MONEY
taxlaw-2804	565	1	5,000	MONEY
taxlaw-2804	565	2	10,000	MONEY
taxlaw-2804	565	3	20,000	MONEY
taxlaw-2804	566	1	30,000	MONEY
taxlaw-2804	566	2	15,000	MONEY
taxlaw-2804	566	3	5,000	MONEY
taxlaw-2804	566	4	5,000	MONEY
taxlaw-2804	568	1	all $10,000	MONEY
taxlaw-2804	569	1	1954	DATE
taxlaw-2804	570	1	72	CARDINAL
taxlaw-2804	571	1	1954	DATE
taxlaw-2804	572	1	73	CARDINAL
taxlaw-2804	573	1	less than $15,000	MONEY
taxlaw-2804	575	1	2011	DATE
taxlaw-2804	575	2	269	CARDINAL
taxlaw-2804	575	3	the senate finance committee	ORG
taxlaw-2804	576	1	74	CARDINAL
taxlaw-2804	578	1	75	CARDINAL
taxlaw-2804	579	1	the senate finance committee	ORG
taxlaw-2804	580	1	76	CARDINAL
taxlaw-2804	580	2	one	CARDINAL
taxlaw-2804	584	1	78	CARDINAL
taxlaw-2804	584	2	one	CARDINAL
taxlaw-2804	585	1	79	CARDINAL
taxlaw-2804	586	1	4	CARDINAL
taxlaw-2804	587	1	0%	PERCENT
taxlaw-2804	590	1	35%	PERCENT
taxlaw-2804	590	2	74	CARDINAL
taxlaw-2804	592	1	83-1622	CARDINAL
taxlaw-2804	592	2	90	CARDINAL
taxlaw-2804	592	3	1954	DATE
taxlaw-2804	593	1	75	CARDINAL
taxlaw-2804	594	1	90	DATE
taxlaw-2804	595	1	76	CARDINAL
taxlaw-2804	596	1	89	DATE
taxlaw-2804	597	1	supra	PERSON
taxlaw-2804	597	2	4	CARDINAL
taxlaw-2804	597	3	5	DATE
taxlaw-2804	598	1	93	DATE
taxlaw-2804	600	1	gergen	ORG
taxlaw-2804	600	2	supra	PERSON
taxlaw-2804	600	3	9	CARDINAL
taxlaw-2804	600	4	348	CARDINAL
taxlaw-2804	601	1	270	CARDINAL
taxlaw-2804	601	2	15%	PERCENT
taxlaw-2804	603	1	3	CARDINAL
taxlaw-2804	603	2	year year	DATE
taxlaw-2804	603	3	the land) year 5	DATE
taxlaw-2804	603	4	years 1	DATE
taxlaw-2804	603	5	5	CARDINAL
taxlaw-2804	603	6	5,000	MONEY
taxlaw-2804	603	7	5,000	MONEY
taxlaw-2804	603	8	$1,750 $750	MONEY
taxlaw-2804	603	9	5,000	MONEY
taxlaw-2804	603	10	5,000	MONEY
taxlaw-2804	603	11	0	MONEY
taxlaw-2804	603	12	$1,750 $750 $	MONEY
taxlaw-2804	603	13	2,500	MONEY
taxlaw-2804	604	1	4	CARDINAL
taxlaw-2804	604	2	a) year year	DATE
taxlaw-2804	604	3	the land) year 5	DATE
taxlaw-2804	604	4	years 1	DATE
taxlaw-2804	604	5	5	CARDINAL
taxlaw-2804	604	6	10,000	MONEY
taxlaw-2804	604	7	0	MONEY
taxlaw-2804	604	8	$3,500 $	MONEY
taxlaw-2804	604	9	0	MONEY
taxlaw-2804	604	10	0	MONEY
taxlaw-2804	604	11	3,500	MONEY
taxlaw-2804	604	12	3,500	MONEY
taxlaw-2804	605	1	15%	PERCENT
taxlaw-2804	605	2	15%	PERCENT
taxlaw-2804	605	3	0%	PERCENT
taxlaw-2804	605	4	2011	DATE
taxlaw-2804	605	5	271	CARDINAL
taxlaw-2804	607	1	5	CARDINAL
taxlaw-2804	607	2	year year	DATE
taxlaw-2804	607	3	the land) year 5	DATE
taxlaw-2804	607	4	years 1	DATE
taxlaw-2804	607	5	5	CARDINAL
taxlaw-2804	607	6	5,000	MONEY
taxlaw-2804	607	7	5,000	MONEY
taxlaw-2804	607	8	$750 $	MONEY
taxlaw-2804	607	9	750	MONEY
taxlaw-2804	607	10	5,000	MONEY
taxlaw-2804	607	11	5,000	MONEY
taxlaw-2804	607	12	0	MONEY
taxlaw-2804	607	13	$750 $750 $	MONEY
taxlaw-2804	607	14	1,500	MONEY
taxlaw-2804	608	1	6	CARDINAL
taxlaw-2804	608	2	a) year year	DATE
taxlaw-2804	608	3	the land) year 5	DATE
taxlaw-2804	608	4	years 1	DATE
taxlaw-2804	608	5	5	CARDINAL
taxlaw-2804	608	6	10,000	MONEY
taxlaw-2804	608	7	0	MONEY
taxlaw-2804	608	8	$1,500 $	MONEY
taxlaw-2804	608	9	0	MONEY
taxlaw-2804	608	10	0	MONEY
taxlaw-2804	608	11	1,500	MONEY
taxlaw-2804	608	12	1,500	MONEY
taxlaw-2804	608	13	second	ORDINAL
taxlaw-2804	608	14	1500	MONEY
taxlaw-2804	609	1	an earlier year	DATE
taxlaw-2804	610	1	10%	PERCENT
taxlaw-2804	610	2	annually	DATE
taxlaw-2804	610	3	750	MONEY
taxlaw-2804	610	4	year 5	DATE
taxlaw-2804	610	5	750	MONEY
taxlaw-2804	610	6	year 1	DATE
taxlaw-2804	610	7	1262	MONEY
taxlaw-2804	610	8	year 1	DATE
taxlaw-2804	610	9	272	CARDINAL
taxlaw-2804	611	1	year 1	DATE
taxlaw-2804	611	2	1500	MONEY
taxlaw-2804	611	3	238	MONEY
taxlaw-2804	612	1	1984	DATE
taxlaw-2804	616	1	treasury	ORG
taxlaw-2804	617	1	80	CARDINAL
taxlaw-2804	617	2	congress	ORG
taxlaw-2804	618	1	congress	ORG
taxlaw-2804	620	1	one	CARDINAL
taxlaw-2804	622	1	march 1979	DATE
taxlaw-2804	622	2	the american law institute	ORG
taxlaw-2804	622	3	1979	DATE
taxlaw-2804	623	1	81	CARDINAL
taxlaw-2804	623	2	about two	CARDINAL
taxlaw-2804	624	1	first	ORDINAL
taxlaw-2804	625	1	82	CARDINAL
taxlaw-2804	626	1	80	CARDINAL
taxlaw-2804	626	2	cunningham	ORG
taxlaw-2804	626	3	supra	PERSON
taxlaw-2804	626	4	59	CARDINAL
taxlaw-2804	626	5	116	CARDINAL
taxlaw-2804	626	6	17	CARDINAL
taxlaw-2804	627	1	81	CARDINAL
taxlaw-2804	627	2	american	NORP
taxlaw-2804	627	3	subchapter k	PERSON
taxlaw-2804	627	4	153-54	MONEY
taxlaw-2804	628	1	3, 1979	DATE
taxlaw-2804	628	2	1954	DATE
taxlaw-2804	631	1	today	DATE
taxlaw-2804	631	2	1954	DATE
taxlaw-2804	632	1	156	CARDINAL
taxlaw-2804	633	1	subchapter k	PERSON
taxlaw-2804	634	1	82	CARDINAL
taxlaw-2804	635	1	146	CARDINAL
taxlaw-2804	636	1	158	CARDINAL
taxlaw-2804	636	2	160	CARDINAL
taxlaw-2804	637	1	2011	DATE
taxlaw-2804	637	2	273	CARDINAL
taxlaw-2804	638	1	83	CARDINAL
taxlaw-2804	638	2	second	ORDINAL
taxlaw-2804	640	1	5	CARDINAL
taxlaw-2804	640	2	5,000	MONEY
taxlaw-2804	641	1	15,000	MONEY
taxlaw-2804	642	1	15,000	MONEY
taxlaw-2804	642	2	50%	PERCENT
taxlaw-2804	643	1	10,000	MONEY
taxlaw-2804	643	2	year 1	DATE
taxlaw-2804	644	1	5,000	MONEY
taxlaw-2804	645	1	year 5	DATE
taxlaw-2804	645	2	25,000	MONEY
taxlaw-2804	645	3	12,500	MONEY
taxlaw-2804	646	1	0%	PERCENT
taxlaw-2804	647	1	35%	PERCENT
taxlaw-2804	647	2	15%	PERCENT
taxlaw-2804	648	1	5	CARDINAL
taxlaw-2804	650	1	85 83	DATE
taxlaw-2804	650	2	155	CARDINAL
taxlaw-2804	652	1	one	CARDINAL
taxlaw-2804	656	1	159	CARDINAL
taxlaw-2804	657	1	84	CARDINAL
taxlaw-2804	658	1	151	CARDINAL
taxlaw-2804	659	1	andrea monroe	PERSON
taxlaw-2804	659	2	74	CARDINAL
taxlaw-2804	660	1	l. rev	PERSON
taxlaw-2804	660	2	1381	CARDINAL
taxlaw-2804	660	3	2009	DATE
taxlaw-2804	661	1	heather m. field	PERSON
taxlaw-2804	661	2	47	CARDINAL
taxlaw-2804	662	1	j.	PERSON
taxlaw-2804	662	2	legis	GPE
taxlaw-2804	663	1	21	CARDINAL
taxlaw-2804	663	2	60-61	CARDINAL
taxlaw-2804	663	3	2010	DATE
taxlaw-2804	663	4	congress	ORG
taxlaw-2804	664	1	61	DATE
taxlaw-2804	665	1	85	CARDINAL
taxlaw-2804	667	1	274	CARDINAL
taxlaw-2804	668	1	7	CARDINAL
taxlaw-2804	668	2	year year	DATE
taxlaw-2804	668	3	the land) year 5	DATE
taxlaw-2804	668	4	years 1	DATE
taxlaw-2804	668	5	5	CARDINAL
taxlaw-2804	668	6	5,000	MONEY
taxlaw-2804	668	7	2,500	MONEY
taxlaw-2804	668	8	$1,750 $375	MONEY
taxlaw-2804	668	9	$0 $	MONEY
taxlaw-2804	668	10	2,500	MONEY
taxlaw-2804	668	11	0	MONEY
taxlaw-2804	668	12	$1,750 $375 $	MONEY
taxlaw-2804	668	13	2,125	MONEY
taxlaw-2804	668	14	8	CARDINAL
taxlaw-2804	668	15	year year	DATE
taxlaw-2804	668	16	the land) year 5	DATE
taxlaw-2804	668	17	years 1	DATE
taxlaw-2804	668	18	5	CARDINAL
taxlaw-2804	668	19	7,500	MONEY
taxlaw-2804	668	20	0	MONEY
taxlaw-2804	668	21	$2,625 $	MONEY
taxlaw-2804	668	22	2,500	MONEY
taxlaw-2804	668	23	0	MONEY
taxlaw-2804	668	24	2,625	MONEY
taxlaw-2804	668	25	2,625	MONEY
taxlaw-2804	669	1	754	CARDINAL
taxlaw-2804	670	1	754	CARDINAL
taxlaw-2804	671	1	one	CARDINAL
taxlaw-2804	671	2	754	CARDINAL
taxlaw-2804	672	1	2011	DATE
taxlaw-2804	672	2	275	CARDINAL
taxlaw-2804	673	1	86	CARDINAL
taxlaw-2804	673	2	754	CARDINAL
taxlaw-2804	673	3	first	ORDINAL
taxlaw-2804	673	4	second	ORDINAL
taxlaw-2804	674	1	second	ORDINAL
taxlaw-2804	675	1	87	CARDINAL
taxlaw-2804	676	1	88	CARDINAL
taxlaw-2804	676	2	the year	DATE
taxlaw-2804	676	3	any subsequent year	DATE
taxlaw-2804	677	1	89	CARDINAL
taxlaw-2804	677	2	a. section 754	PERSON
taxlaw-2804	677	3	754	CARDINAL
taxlaw-2804	679	1	6	CARDINAL
taxlaw-2804	680	1	two	CARDINAL
taxlaw-2804	680	2	100	MONEY
taxlaw-2804	680	3	50%	PERCENT
taxlaw-2804	681	1	100	MONEY
taxlaw-2804	682	1	90	CARDINAL
taxlaw-2804	682	2	200	MONEY
taxlaw-2804	682	3	200	MONEY
taxlaw-2804	684	1	two years	DATE
taxlaw-2804	684	2	300	MONEY
taxlaw-2804	684	3	150	MONEY
taxlaw-2804	685	1	50	MONEY
taxlaw-2804	686	1	91	CARDINAL
taxlaw-2804	686	2	150	MONEY
taxlaw-2804	687	1	92	CARDINAL
taxlaw-2804	687	2	754	CARDINAL
taxlaw-2804	687	3	6	CARDINAL
taxlaw-2804	687	4	200	MONEY
taxlaw-2804	688	1	93	CARDINAL
taxlaw-2804	688	2	one year	DATE
taxlaw-2804	688	3	300	MONEY
taxlaw-2804	689	1	200	MONEY
taxlaw-2804	689	2	100	MONEY
taxlaw-2804	689	3	50	MONEY
taxlaw-2804	689	4	50	MONEY
taxlaw-2804	689	5	50	MONEY
taxlaw-2804	689	6	50	MONEY
taxlaw-2804	689	7	86	CARDINAL
taxlaw-2804	690	1	2010	DATE
taxlaw-2804	691	1	87 i.r.c	QUANTITY
taxlaw-2804	692	1	2010	DATE
taxlaw-2804	693	1	88	CARDINAL
taxlaw-2804	693	2	103	CARDINAL
taxlaw-2804	694	1	89	CARDINAL
taxlaw-2804	695	1	754	CARDINAL
taxlaw-2804	695	2	2010	DATE
taxlaw-2804	696	1	90 i.r.c	QUANTITY
taxlaw-2804	697	1	722	CARDINAL
taxlaw-2804	697	2	2010	DATE
taxlaw-2804	698	1	91	CARDINAL
taxlaw-2804	701	1	741	CARDINAL
taxlaw-2804	701	2	2010	DATE
taxlaw-2804	702	1	92	CARDINAL
taxlaw-2804	703	1	742	CARDINAL
taxlaw-2804	703	2	2010	DATE
taxlaw-2804	704	1	93 i.r.c	QUANTITY
taxlaw-2804	705	1	2010	DATE
taxlaw-2804	706	1	276	CARDINAL
taxlaw-2804	707	1	50	MONEY
taxlaw-2804	707	2	50	MONEY
taxlaw-2804	707	3	200	MONEY
taxlaw-2804	707	4	150	MONEY
taxlaw-2804	707	5	94	CARDINAL
taxlaw-2804	707	6	150	MONEY
taxlaw-2804	707	7	50	MONEY
taxlaw-2804	708	1	95	CARDINAL
taxlaw-2804	710	1	50	MONEY
taxlaw-2804	710	2	a later year	DATE
taxlaw-2804	710	3	the year	DATE
taxlaw-2804	711	1	one	CARDINAL
taxlaw-2804	711	2	50	MONEY
taxlaw-2804	711	3	a later year	DATE
taxlaw-2804	711	4	the year	DATE
taxlaw-2804	713	1	96	CARDINAL
taxlaw-2804	713	2	the year	DATE
taxlaw-2804	713	3	a subsequent year	DATE
taxlaw-2804	714	1	up to $3,000	MONEY
taxlaw-2804	714	2	97	CARDINAL
taxlaw-2804	714	3	years	DATE
taxlaw-2804	714	4	those years	DATE
taxlaw-2804	715	1	98	CARDINAL
taxlaw-2804	715	2	754	CARDINAL
taxlaw-2804	716	1	6	CARDINAL
taxlaw-2804	716	2	50	MONEY
taxlaw-2804	716	3	150	MONEY
taxlaw-2804	716	4	100	MONEY
taxlaw-2804	716	5	50%	PERCENT
taxlaw-2804	716	6	200	MONEY
taxlaw-2804	717	1	99	CARDINAL
taxlaw-2804	717	2	one year	DATE
taxlaw-2804	717	3	300	MONEY
taxlaw-2804	718	1	50	MONEY
taxlaw-2804	718	2	200	MONEY
taxlaw-2804	718	3	100	MONEY
taxlaw-2804	719	1	fifty percent	PERCENT
taxlaw-2804	719	2	50	MONEY
taxlaw-2804	719	3	50	MONEY
taxlaw-2804	719	4	50	MONEY
taxlaw-2804	719	5	94 i.r.c	QUANTITY
taxlaw-2804	720	1	2010	DATE
taxlaw-2804	721	1	95 i.r.c	QUANTITY
taxlaw-2804	722	1	2010	DATE
taxlaw-2804	723	1	96	CARDINAL
taxlaw-2804	725	1	741	CARDINAL
taxlaw-2804	725	2	2010	DATE
taxlaw-2804	726	1	97	CARDINAL
taxlaw-2804	727	1	1211	DATE
taxlaw-2804	727	2	2010	DATE
taxlaw-2804	728	1	98	CARDINAL
taxlaw-2804	729	1	1212	CARDINAL
taxlaw-2804	729	2	2010	DATE
taxlaw-2804	730	1	99 i.r.c	QUANTITY
taxlaw-2804	731	1	2010	DATE
taxlaw-2804	732	1	100id	ORDINAL
taxlaw-2804	733	1	2011	DATE
taxlaw-2804	733	2	277	CARDINAL
taxlaw-2804	733	3	50	MONEY
taxlaw-2804	733	4	50	MONEY
taxlaw-2804	733	5	50	MONEY
taxlaw-2804	733	6	second	ORDINAL
taxlaw-2804	734	1	50	MONEY
taxlaw-2804	734	2	150	MONEY
taxlaw-2804	734	3	150	MONEY
taxlaw-2804	735	1	150	MONEY
taxlaw-2804	736	1	101	CARDINAL
taxlaw-2804	737	1	102	CARDINAL
taxlaw-2804	737	2	101 i.r.c	QUANTITY
taxlaw-2804	738	1	731	CARDINAL
taxlaw-2804	738	2	2010	DATE
taxlaw-2804	739	1	102	CARDINAL
taxlaw-2804	740	1	754	CARDINAL
taxlaw-2804	741	1	three	CARDINAL
taxlaw-2804	741	2	100	MONEY
taxlaw-2804	741	3	one-third	CARDINAL
taxlaw-2804	742	1	100	MONEY
taxlaw-2804	743	1	722	CARDINAL
taxlaw-2804	743	2	2010	DATE
taxlaw-2804	744	1	100	MONEY
taxlaw-2804	744	2	100	MONEY
taxlaw-2804	744	3	100	MONEY
taxlaw-2804	745	1	200	MONEY
taxlaw-2804	746	1	400	MONEY
taxlaw-2804	746	2	200	MONEY
taxlaw-2804	747	1	100	MONEY
taxlaw-2804	749	1	2010	DATE
taxlaw-2804	750	1	100	MONEY
taxlaw-2804	750	2	one-third	CARDINAL
taxlaw-2804	750	3	300	MONEY
taxlaw-2804	751	1	300	MONEY
taxlaw-2804	751	2	one-third	CARDINAL
taxlaw-2804	751	3	300	MONEY
taxlaw-2804	751	4	100	MONEY
taxlaw-2804	751	5	100	MONEY
taxlaw-2804	751	6	100	MONEY
taxlaw-2804	754	1	2010	DATE
taxlaw-2804	755	1	400	MONEY
taxlaw-2804	755	2	a subsequent year	DATE
taxlaw-2804	755	3	300	MONEY
taxlaw-2804	755	4	150	MONEY
taxlaw-2804	755	5	50	MONEY
taxlaw-2804	756	1	754	CARDINAL
taxlaw-2804	756	2	200	MONEY
taxlaw-2804	757	1	2010	DATE
taxlaw-2804	758	1	400	MONEY
taxlaw-2804	758	2	a subsequent year	DATE
taxlaw-2804	758	3	200	MONEY
taxlaw-2804	758	4	100	MONEY
taxlaw-2804	759	1	278	CARDINAL
taxlaw-2804	759	2	columbia	ORG
taxlaw-2804	759	3	9	CARDINAL
taxlaw-2804	759	4	section 754	LAW
taxlaw-2804	759	5	section 754	LAW
taxlaw-2804	759	6	754	CARDINAL
taxlaw-2804	759	7	50	MONEY
taxlaw-2804	759	8	50	MONEY
taxlaw-2804	759	9	50	MONEY
taxlaw-2804	759	10	50	MONEY
taxlaw-2804	759	11	50	MONEY
taxlaw-2804	759	12	50	MONEY
taxlaw-2804	759	13	754	CARDINAL
taxlaw-2804	759	14	754	CARDINAL
taxlaw-2804	759	15	103	CARDINAL
taxlaw-2804	759	16	second	ORDINAL
taxlaw-2804	760	1	more than $250,000	MONEY
taxlaw-2804	761	1	104	ORG
taxlaw-2804	762	1	105	CARDINAL
taxlaw-2804	763	1	103	CARDINAL
taxlaw-2804	764	1	2010	DATE
taxlaw-2804	765	1	104 i.r.c	QUANTITY
taxlaw-2804	766	1	2010	DATE
taxlaw-2804	770	1	105	CARDINAL
taxlaw-2804	774	1	kristen j. hangen	PERSON
taxlaw-2804	774	2	126	CARDINAL
taxlaw-2804	774	3	945	CARDINAL
taxlaw-2804	774	4	2010	DATE
taxlaw-2804	775	1	the house committee report	ORG
taxlaw-2804	776	1	h.r.	PERSON
taxlaw-2804	776	2	108-548	CARDINAL
taxlaw-2804	776	3	1	CARDINAL
taxlaw-2804	776	4	283	CARDINAL
taxlaw-2804	776	5	2004	DATE
taxlaw-2804	777	1	2011	DATE
taxlaw-2804	777	2	279	CARDINAL
taxlaw-2804	777	3	7	CARDINAL
taxlaw-2804	777	4	two	CARDINAL
taxlaw-2804	777	5	500,000	MONEY
taxlaw-2804	777	6	50%	PERCENT
taxlaw-2804	778	1	1,000,000	MONEY
taxlaw-2804	780	1	two years	DATE
taxlaw-2804	780	2	700,000	MONEY
taxlaw-2804	780	3	350,000	MONEY
taxlaw-2804	781	1	one year later	DATE
taxlaw-2804	781	2	700,000	MONEY
taxlaw-2804	782	1	two years	DATE
taxlaw-2804	782	2	350,000	MONEY
taxlaw-2804	783	1	300,000	MONEY
taxlaw-2804	783	2	7	CARDINAL
taxlaw-2804	783	3	150,000	MONEY
taxlaw-2804	785	1	10	CARDINAL
taxlaw-2804	785	2	2 $150,000	MONEY
taxlaw-2804	785	3	3 $	MONEY
taxlaw-2804	785	4	3 $150,000	MONEY
taxlaw-2804	785	5	5 $	MONEY
taxlaw-2804	785	6	5 $	MONEY
taxlaw-2804	785	7	0	MONEY
taxlaw-2804	785	8	754	PRODUCT
taxlaw-2804	785	9	7	CARDINAL
taxlaw-2804	786	1	280	CARDINAL
taxlaw-2804	786	2	columbia	ORG
taxlaw-2804	786	3	11	CARDINAL
taxlaw-2804	786	4	754	CARDINAL
taxlaw-2804	786	5	2 $150,000	MONEY
taxlaw-2804	786	6	3 $150,000	MONEY
taxlaw-2804	786	7	3 $150,000	MONEY
taxlaw-2804	786	8	5 $150,000	MONEY
taxlaw-2804	786	9	5 $	MONEY
taxlaw-2804	786	10	0	MONEY
taxlaw-2804	786	11	150,000	MONEY
taxlaw-2804	787	1	150,000	MONEY
taxlaw-2804	788	1	a later year	DATE
taxlaw-2804	789	1	10	CARDINAL
taxlaw-2804	790	1	250,000	MONEY
taxlaw-2804	790	2	754	CARDINAL
taxlaw-2804	790	3	11	CARDINAL
taxlaw-2804	791	1	300,000	MONEY
taxlaw-2804	791	2	50,000	MONEY
taxlaw-2804	792	1	300,000	MONEY
taxlaw-2804	792	2	50,000	MONEY
taxlaw-2804	794	1	2011	DATE
taxlaw-2804	794	2	281	CARDINAL
taxlaw-2804	794	3	754	CARDINAL
taxlaw-2804	795	1	106	CARDINAL
taxlaw-2804	798	1	section 754	LAW
taxlaw-2804	799	1	congress	ORG
taxlaw-2804	799	2	754	CARDINAL
taxlaw-2804	800	1	107	CARDINAL
taxlaw-2804	800	2	754	PRODUCT
taxlaw-2804	800	3	754	CARDINAL
taxlaw-2804	801	1	2004	DATE
taxlaw-2804	801	2	congress	ORG
taxlaw-2804	802	1	108	CARDINAL
taxlaw-2804	803	1	109	CARDINAL
taxlaw-2804	803	2	1980	DATE
taxlaw-2804	804	1	one	CARDINAL
taxlaw-2804	805	1	110	CARDINAL
taxlaw-2804	806	1	111 106	CARDINAL
taxlaw-2804	808	1	1.701-2(d	CARDINAL
taxlaw-2804	808	2	8 (2010	DATE
taxlaw-2804	808	3	c.f. treas	GPE
taxlaw-2804	810	1	1.701-2(d	CARDINAL
taxlaw-2804	810	2	9	CARDINAL
taxlaw-2804	810	3	2010	DATE
taxlaw-2804	811	1	107	CARDINAL
taxlaw-2804	813	1	1.701-2(d	CARDINAL
taxlaw-2804	813	2	9	CARDINAL
taxlaw-2804	813	3	2010	DATE
taxlaw-2804	814	1	108	CARDINAL
taxlaw-2804	815	1	108-548	CARDINAL
taxlaw-2804	815	2	1	CARDINAL
taxlaw-2804	815	3	283	CARDINAL
taxlaw-2804	815	4	2004	DATE
taxlaw-2804	816	1	108	CARDINAL
taxlaw-2804	816	2	151	CARDINAL
taxlaw-2804	816	3	2003	DATE
taxlaw-2804	818	1	109	CARDINAL
taxlaw-2804	818	2	754	CARDINAL
taxlaw-2804	818	3	84	CARDINAL
taxlaw-2804	818	4	35	CARDINAL
taxlaw-2804	818	5	754	CARDINAL
taxlaw-2804	819	1	754	CARDINAL
taxlaw-2804	820	1	42	DATE
taxlaw-2804	822	1	43	DATE
taxlaw-2804	823	1	110	CARDINAL
taxlaw-2804	823	2	american law institute	ORG
taxlaw-2804	823	3	81	CARDINAL
taxlaw-2804	823	4	4, 1980	DATE
taxlaw-2804	824	1	111	CARDINAL
taxlaw-2804	824	2	2004	DATE
taxlaw-2804	824	3	the house committee report	ORG
taxlaw-2804	825	1	112	CARDINAL
taxlaw-2804	826	1	senate	ORG
taxlaw-2804	829	1	113	CARDINAL
taxlaw-2804	831	1	754	CARDINAL
taxlaw-2804	833	1	114	CARDINAL
taxlaw-2804	833	2	754	CARDINAL
taxlaw-2804	833	3	a. section 704(c	PERSON
taxlaw-2804	833	4	115	CARDINAL
taxlaw-2804	836	1	112	CARDINAL
taxlaw-2804	836	2	h.r.	GPE
taxlaw-2804	836	3	108-548	CARDINAL
taxlaw-2804	836	4	1	CARDINAL
taxlaw-2804	836	5	283	CARDINAL
taxlaw-2804	836	6	2004	DATE
taxlaw-2804	837	1	113	CARDINAL
taxlaw-2804	837	2	108	CARDINAL
taxlaw-2804	837	3	189-90	CARDINAL
taxlaw-2804	838	1	114	CARDINAL
taxlaw-2804	839	1	§§ 704(c	ORG
taxlaw-2804	839	2	754	CARDINAL
taxlaw-2804	840	1	117	CARDINAL
taxlaw-2804	840	2	115	CARDINAL
taxlaw-2804	840	3	karen c. burke	PERSON
taxlaw-2804	840	4	107	CARDINAL
taxlaw-2804	840	5	1163	DATE
taxlaw-2804	840	6	2005	DATE
taxlaw-2804	841	1	29	CARDINAL
taxlaw-2804	842	1	283	CARDINAL
taxlaw-2804	842	2	8	CARDINAL
taxlaw-2804	843	1	5,000	MONEY
taxlaw-2804	844	1	15,000	MONEY
taxlaw-2804	845	1	15,000	MONEY
taxlaw-2804	845	2	50%	PERCENT
taxlaw-2804	846	1	0%	PERCENT
taxlaw-2804	847	1	35%	PERCENT
taxlaw-2804	847	2	15%	PERCENT
taxlaw-2804	851	1	at least $15,000	MONEY
taxlaw-2804	852	1	at least $15,000	MONEY
taxlaw-2804	852	2	at least $10,000	MONEY
taxlaw-2804	852	3	10,000	MONEY
taxlaw-2804	853	1	at least $15,000	MONEY
taxlaw-2804	854	1	0%	PERCENT
taxlaw-2804	855	1	116	CARDINAL
taxlaw-2804	857	1	less than $15,000	MONEY
taxlaw-2804	857	2	partners‟	GPE
taxlaw-2804	858	1	0%	PERCENT
taxlaw-2804	859	1	10,000	MONEY
taxlaw-2804	859	2	7	CARDINAL
taxlaw-2804	862	1	116	CARDINAL
taxlaw-2804	864	1	57	CARDINAL
taxlaw-2804	865	1	supra	PERSON
taxlaw-2804	865	2	59	CARDINAL
taxlaw-2804	865	3	117–18	DATE
taxlaw-2804	866	1	284	CARDINAL
taxlaw-2804	868	1	117	CARDINAL
taxlaw-2804	870	1	754	CARDINAL
taxlaw-2804	873	1	first	ORDINAL
taxlaw-2804	875	1	118	CARDINAL
taxlaw-2804	876	1	vi	PERSON
taxlaw-2804	879	1	119	CARDINAL
taxlaw-2804	879	2	117	CARDINAL
taxlaw-2804	879	3	one	CARDINAL
taxlaw-2804	880	1	84	CARDINAL
taxlaw-2804	880	2	26	CARDINAL
taxlaw-2804	880	3	31	DATE
taxlaw-2804	882	1	george k. yin	PERSON
taxlaw-2804	882	2	51	CARDINAL
taxlaw-2804	882	3	smu	ORG
taxlaw-2804	882	4	l. rev	PERSON
taxlaw-2804	882	5	125	CARDINAL
taxlaw-2804	882	6	130	CARDINAL
taxlaw-2804	882	7	1997	DATE
taxlaw-2804	883	1	118	CARDINAL
taxlaw-2804	884	1	117	CARDINAL
taxlaw-2804	887	1	american law institute	ORG
taxlaw-2804	887	2	80	CARDINAL
taxlaw-2804	887	3	4, 1980	DATE
taxlaw-2804	888	1	119	CARDINAL
taxlaw-2804	888	2	2011	DATE
taxlaw-2804	888	3	285	CARDINAL
taxlaw-2804	892	1	two	CARDINAL
taxlaw-2804	893	1	1	CARDINAL
taxlaw-2804	893	2	2	CARDINAL
taxlaw-2804	895	1	120	CARDINAL
taxlaw-2804	895	2	second	ORDINAL
taxlaw-2804	897	1	one	CARDINAL
taxlaw-2804	902	1	120	CARDINAL
taxlaw-2804	903	1	lawrence zelenak	PERSON
taxlaw-2804	903	2	1	CARDINAL
taxlaw-2804	904	1	j. tax l. 91	PERSON
taxlaw-2804	904	2	103	CARDINAL
taxlaw-2804	904	3	2010	DATE
taxlaw-2804	904	4	susan dynarski & judith scott-clayton	ORG
taxlaw-2804	904	5	2	CARDINAL
taxlaw-2804	905	1	kennedy sch	PERSON
taxlaw-2804	905	2	fac.	ORG
taxlaw-2804	906	1	2006	DATE
taxlaw-2804	907	1	austan goolsbee	PERSON
taxlaw-2804	907	2	124	CARDINAL
taxlaw-2804	907	3	138	CARDINAL
taxlaw-2804	907	4	henry j. aaron & joel slemrod	ORG
taxlaw-2804	907	5	2004	DATE
taxlaw-2804	911	1	brian galle	PERSON
taxlaw-2804	911	2	87	CARDINAL
taxlaw-2804	912	1	l. rev	PERSON
taxlaw-2804	912	2	59	CARDINAL
taxlaw-2804	912	3	2009	DATE
taxlaw-2804	912	4	138	CARDINAL
taxlaw-2804	912	5	deborah schenk	PERSON
taxlaw-2804	912	6	22-23	CARDINAL
taxlaw-2804	912	7	233	CARDINAL
taxlaw-2804	912	8	2010	DATE
taxlaw-2804	913	1	286	CARDINAL
taxlaw-2804	915	1	121	CARDINAL
taxlaw-2804	916	1	122	CARDINAL
taxlaw-2804	917	1	123	CARDINAL
taxlaw-2804	918	1	121	CARDINAL
taxlaw-2804	920	1	122	CARDINAL
taxlaw-2804	921	1	philip f. postlewaite	PERSON
taxlaw-2804	921	2	subchapter k	PERSON
taxlaw-2804	921	3	54	CARDINAL
taxlaw-2804	922	1	451	CARDINAL
taxlaw-2804	922	2	474	CARDINAL
taxlaw-2804	922	3	2001	DATE
taxlaw-2804	924	1	754	CARDINAL
taxlaw-2804	927	1	supra	PERSON
taxlaw-2804	927	2	67 70	CARDINAL
taxlaw-2804	929	1	scharfstein	PERSON
taxlaw-2804	929	2	58	DATE
taxlaw-2804	929	3	94	DATE
taxlaw-2804	931	1	$1 million	MONEY
taxlaw-2804	934	1	congress	ORG
taxlaw-2804	935	1	supra	PERSON
taxlaw-2804	935	2	105	CARDINAL
taxlaw-2804	935	3	111	CARDINAL
taxlaw-2804	936	1	123	CARDINAL
taxlaw-2804	939	1	peter h. schuck	PERSON
taxlaw-2804	939	2	42	CARDINAL
taxlaw-2804	939	3	duke l. j. 1	PERSON
taxlaw-2804	939	4	1992	DATE
taxlaw-2804	942	1	schuck	PERSON
taxlaw-2804	942	2	four	CARDINAL
taxlaw-2804	942	3	1	CARDINAL
taxlaw-2804	942	4	2	CARDINAL
taxlaw-2804	942	5	3	CARDINAL
taxlaw-2804	942	6	4	CARDINAL
taxlaw-2804	943	1	3-4	DATE
taxlaw-2804	944	1	1	CARDINAL
taxlaw-2804	944	2	3	CARDINAL
taxlaw-2804	945	1	2011	DATE
taxlaw-2804	945	2	287	CARDINAL
taxlaw-2804	946	1	124	CARDINAL
taxlaw-2804	948	1	u.s.	GPE
taxlaw-2804	949	1	125	CARDINAL
taxlaw-2804	950	1	126	CARDINAL
taxlaw-2804	950	2	u.s.	GPE
taxlaw-2804	951	1	127	CARDINAL
taxlaw-2804	951	2	u.s.	GPE
taxlaw-2804	953	1	at least one	CARDINAL
taxlaw-2804	954	1	128	CARDINAL
taxlaw-2804	954	2	non-u.s.	GPE
taxlaw-2804	954	3	u.s.	GPE
taxlaw-2804	954	4	treasury	ORG
taxlaw-2804	955	1	non-u.s.	GPE
taxlaw-2804	957	1	129	CARDINAL
taxlaw-2804	959	1	130	CARDINAL
taxlaw-2804	959	2	124	CARDINAL
taxlaw-2804	959	3	richard a. epstein	PERSON
taxlaw-2804	959	4	25-27 (	PERCENT
taxlaw-2804	960	1	epstein	PERSON
taxlaw-2804	963	1	d.	NORP
taxlaw-2804	963	2	epstein	PERSON
taxlaw-2804	964	1	d.	NORP
taxlaw-2804	965	1	125	CARDINAL
taxlaw-2804	967	1	301.7701-3	DATE
taxlaw-2804	967	2	2010	DATE
taxlaw-2804	968	1	126	CARDINAL
taxlaw-2804	974	1	130	CARDINAL
taxlaw-2804	974	2	non-u.s.	GPE
taxlaw-2804	976	1	william m.	PERSON
taxlaw-2804	976	2	u.s.	GPE
taxlaw-2804	976	3	10	CARDINAL
taxlaw-2804	977	1	l. j. 1,	PERSON
taxlaw-2804	977	2	22	DATE
taxlaw-2804	977	3	2010	DATE
taxlaw-2804	978	1	288	CARDINAL
taxlaw-2804	984	1	131	CARDINAL
taxlaw-2804	988	1	132	CARDINAL
taxlaw-2804	990	1	133	CARDINAL
taxlaw-2804	995	1	134	CARDINAL
taxlaw-2804	995	2	131	CARDINAL
taxlaw-2804	995	3	123	CARDINAL
taxlaw-2804	995	4	3	CARDINAL
taxlaw-2804	995	5	132	CARDINAL
taxlaw-2804	995	6	120	CARDINAL
taxlaw-2804	996	1	133	CARDINAL
taxlaw-2804	997	1	103	CARDINAL
taxlaw-2804	997	2	congress	ORG
taxlaw-2804	998	1	134	CARDINAL
taxlaw-2804	999	1	2011	DATE
taxlaw-2804	999	2	289	CARDINAL
taxlaw-2804	1001	1	135	CARDINAL
taxlaw-2804	1002	1	person‟s	ORG
taxlaw-2804	1005	1	136	CARDINAL
taxlaw-2804	1006	1	person‟s	ORG
taxlaw-2804	1008	1	137	CARDINAL
taxlaw-2804	1008	2	1) 3%	PERCENT
taxlaw-2804	1008	3	over $100,000	MONEY
taxlaw-2804	1008	4	2) 80%	PERCENT
taxlaw-2804	1010	1	1	CARDINAL
taxlaw-2804	1010	2	2	CARDINAL
taxlaw-2804	1015	1	135	CARDINAL
taxlaw-2804	1016	1	136	CARDINAL
taxlaw-2804	1017	1	70	CARDINAL
taxlaw-2804	1017	2	137	CARDINAL
taxlaw-2804	1017	3	120	CARDINAL
taxlaw-2804	1017	4	138	CARDINAL
taxlaw-2804	1018	1	106	DATE
taxlaw-2804	1018	2	68	CARDINAL
taxlaw-2804	1019	1	290	CARDINAL
taxlaw-2804	1021	1	three	CARDINAL
taxlaw-2804	1021	2	1	CARDINAL
taxlaw-2804	1021	3	2	CARDINAL
taxlaw-2804	1021	4	3	CARDINAL
taxlaw-2804	1022	1	three	CARDINAL
taxlaw-2804	1023	1	first	ORDINAL
taxlaw-2804	1025	1	second	ORDINAL
taxlaw-2804	1026	1	third	ORDINAL
taxlaw-2804	1027	1	person‟s	ORG
taxlaw-2804	1028	1	139	CARDINAL
taxlaw-2804	1029	1	third	ORDINAL
taxlaw-2804	1032	1	two	CARDINAL
taxlaw-2804	1032	2	140	CARDINAL
taxlaw-2804	1032	3	1	CARDINAL
taxlaw-2804	1032	4	2	CARDINAL
taxlaw-2804	1034	1	first	ORDINAL
taxlaw-2804	1035	1	second	ORDINAL
taxlaw-2804	1036	1	one	CARDINAL
taxlaw-2804	1037	1	139	CARDINAL
taxlaw-2804	1037	2	supra	PERSON
taxlaw-2804	1037	3	125	CARDINAL
taxlaw-2804	1038	1	140	CARDINAL
taxlaw-2804	1039	1	2011	DATE
taxlaw-2804	1042	1	141	CARDINAL
taxlaw-2804	1043	1	142	CARDINAL
taxlaw-2804	1043	2	754	CARDINAL
taxlaw-2804	1044	1	three	CARDINAL
taxlaw-2804	1045	1	first	ORDINAL
taxlaw-2804	1046	1	second	ORDINAL
taxlaw-2804	1047	1	third	ORDINAL
taxlaw-2804	1049	1	first	ORDINAL
taxlaw-2804	1053	1	141	CARDINAL
taxlaw-2804	1053	2	laura e. cunningham &	PERSON
taxlaw-2804	1053	3	noel b. cunningham	PERSON
taxlaw-2804	1053	4	51	CARDINAL
taxlaw-2804	1053	5	smu	ORG
taxlaw-2804	1053	6	l. rev	PERSON
taxlaw-2804	1053	7	1 (1997	DATE
taxlaw-2804	1054	1	monroe	GPE
taxlaw-2804	1054	2	84	CARDINAL
taxlaw-2804	1055	1	754	CARDINAL
taxlaw-2804	1055	2	karen c. burke	PERSON
taxlaw-2804	1055	3	58	CARDINAL
taxlaw-2804	1056	1	639	CARDINAL
taxlaw-2804	1056	2	2004	DATE
taxlaw-2804	1059	1	§§ 704(c	ORG
taxlaw-2804	1059	2	754	CARDINAL
taxlaw-2804	1060	1	117	CARDINAL
taxlaw-2804	1060	2	142	CARDINAL
taxlaw-2804	1060	3	292	CARDINAL
taxlaw-2804	1060	4	columbia	ORG
taxlaw-2804	1063	1	1.	CARDINAL
taxlaw-2804	1064	1	§§ 704(c	ORG
taxlaw-2804	1064	2	754	CARDINAL
taxlaw-2804	1065	1	1	CARDINAL
taxlaw-2804	1065	2	2	CARDINAL
taxlaw-2804	1066	1	two	CARDINAL
taxlaw-2804	1068	1	two	CARDINAL
taxlaw-2804	1070	1	first	ORDINAL
taxlaw-2804	1075	1	143	CARDINAL
taxlaw-2804	1075	2	143	CARDINAL
taxlaw-2804	1076	1	84	CARDINAL
taxlaw-2804	1076	2	117	CARDINAL
taxlaw-2804	1076	3	130	CARDINAL
taxlaw-2804	1077	1	edward yorio	PERSON
taxlaw-2804	1077	2	2011	DATE
taxlaw-2804	1077	3	293	CARDINAL
taxlaw-2804	1080	1	first	ORDINAL
taxlaw-2804	1081	1	second	ORDINAL
taxlaw-2804	1083	1	second	ORDINAL
taxlaw-2804	1085	1	2	CARDINAL
taxlaw-2804	1089	1	1	CARDINAL
taxlaw-2804	1089	2	2	CARDINAL
taxlaw-2804	1089	3	3	CARDINAL
taxlaw-2804	1091	1	3	CARDINAL
taxlaw-2804	1095	1	44	CARDINAL
taxlaw-2804	1095	2	fordham l. rev	PERSON
taxlaw-2804	1095	3	463	CARDINAL
taxlaw-2804	1095	4	463-65	CARDINAL
taxlaw-2804	1095	5	1975	DATE
taxlaw-2804	1096	1	lawrence lokken	PERSON
taxlaw-2804	1096	2	56	CARDINAL
taxlaw-2804	1096	3	smu	ORG
taxlaw-2804	1096	4	l. rev	PERSON
taxlaw-2804	1096	5	365	CARDINAL
taxlaw-2804	1096	6	371	CARDINAL
taxlaw-2804	1097	1	129	CARDINAL
taxlaw-2804	1098	1	294	CARDINAL
taxlaw-2804	1100	1	two	CARDINAL
taxlaw-2804	1100	2	one	CARDINAL
taxlaw-2804	1100	3	one	CARDINAL
taxlaw-2804	1104	1	4	CARDINAL
taxlaw-2804	1108	1	second	ORDINAL
taxlaw-2804	1109	1	first	ORDINAL
taxlaw-2804	1111	1	144	CARDINAL
taxlaw-2804	1112	1	144	CARDINAL
taxlaw-2804	1112	2	supra	PERSON
taxlaw-2804	1112	3	134	CARDINAL
taxlaw-2804	1113	1	2011	DATE
taxlaw-2804	1113	2	295	CARDINAL
taxlaw-2804	1113	3	i.	PERSON
taxlaw-2804	1113	4	only one	CARDINAL
taxlaw-2804	1116	1	5	CARDINAL
taxlaw-2804	1122	1	145	CARDINAL
taxlaw-2804	1122	2	754	CARDINAL
taxlaw-2804	1122	3	145	CARDINAL
taxlaw-2804	1122	4	two	CARDINAL
taxlaw-2804	1123	1	750	MONEY
taxlaw-2804	1123	2	1000	MONEY
taxlaw-2804	1123	3	1000	MONEY
taxlaw-2804	1124	1	a subsequent year	DATE
taxlaw-2804	1124	2	1200	MONEY
taxlaw-2804	1124	3	2200	MONEY
taxlaw-2804	1124	4	50%	PERCENT
taxlaw-2804	1124	5	25%	PERCENT
taxlaw-2804	1124	6	25%	PERCENT
taxlaw-2804	1125	1	a later year	DATE
taxlaw-2804	1125	2	1100	MONEY
taxlaw-2804	1128	1	325	MONEY
taxlaw-2804	1128	2	250	MONEY
taxlaw-2804	1128	3	50%	PERCENT
taxlaw-2804	1128	4	200	MONEY
taxlaw-2804	1128	5	25%	PERCENT
taxlaw-2804	1128	6	100	MONEY
taxlaw-2804	1129	1	75	MONEY
taxlaw-2804	1129	2	50%	PERCENT
taxlaw-2804	1129	3	200	MONEY
taxlaw-2804	1129	4	25%	PERCENT
taxlaw-2804	1129	5	100	MONEY
taxlaw-2804	1130	1	50	MONEY
taxlaw-2804	1130	2	50%	PERCENT
taxlaw-2804	1130	3	100	MONEY
taxlaw-2804	1131	1	325	MONEY
taxlaw-2804	1131	2	75	MONEY
taxlaw-2804	1131	3	50	MONEY
taxlaw-2804	1131	4	350	MONEY
taxlaw-2804	1131	5	50	MONEY
taxlaw-2804	1131	6	50	MONEY
taxlaw-2804	1131	7	400	MONEY
taxlaw-2804	1131	8	50	MONEY
taxlaw-2804	1133	1	350	MONEY
taxlaw-2804	1135	1	75	MONEY
taxlaw-2804	1135	2	275	MONEY
taxlaw-2804	1135	3	50	MONEY
taxlaw-2804	1135	4	25	MONEY
taxlaw-2804	1135	5	50	MONEY
taxlaw-2804	1135	6	325	MONEY
taxlaw-2804	1136	1	296	CARDINAL
taxlaw-2804	1136	2	columbia	ORG
taxlaw-2804	1137	1	146 6	CARDINAL
taxlaw-2804	1142	1	147	CARDINAL
taxlaw-2804	1143	1	first	ORDINAL
taxlaw-2804	1148	1	1.	CARDINAL
taxlaw-2804	1151	1	148	CARDINAL
taxlaw-2804	1151	2	two	CARDINAL
taxlaw-2804	1152	1	first	ORDINAL
taxlaw-2804	1153	1	second	ORDINAL
taxlaw-2804	1153	2	146	CARDINAL
taxlaw-2804	1155	1	supra	PERSON
taxlaw-2804	1155	2	58	CARDINAL
taxlaw-2804	1156	1	147	CARDINAL
taxlaw-2804	1159	1	148	CARDINAL
taxlaw-2804	1159	2	2011	DATE
taxlaw-2804	1159	3	297	CARDINAL
taxlaw-2804	1160	1	second	ORDINAL
taxlaw-2804	1161	1	149	CARDINAL
taxlaw-2804	1163	1	two	CARDINAL
taxlaw-2804	1164	1	one	CARDINAL
taxlaw-2804	1166	1	150	CARDINAL
taxlaw-2804	1167	1	754	CARDINAL
taxlaw-2804	1167	2	a. section 704(c	PERSON
taxlaw-2804	1170	1	first	ORDINAL
taxlaw-2804	1171	1	second	ORDINAL
taxlaw-2804	1172	1	one	CARDINAL
taxlaw-2804	1174	1	149	CARDINAL
taxlaw-2804	1174	2	supra	PERSON
taxlaw-2804	1174	3	124	CARDINAL
taxlaw-2804	1175	1	150	CARDINAL
taxlaw-2804	1177	1	143	CARDINAL
taxlaw-2804	1177	2	298	CARDINAL
taxlaw-2804	1177	3	754	CARDINAL
taxlaw-2804	1178	1	151	CARDINAL
taxlaw-2804	1179	1	152 2	CARDINAL
taxlaw-2804	1181	1	153	CARDINAL
taxlaw-2804	1183	1	3	CARDINAL
taxlaw-2804	1187	1	senate	ORG
taxlaw-2804	1188	1	154	CARDINAL
taxlaw-2804	1189	1	151	CARDINAL
taxlaw-2804	1189	2	754	CARDINAL
taxlaw-2804	1190	1	the taxable year	DATE
taxlaw-2804	1190	2	years	DATE
taxlaw-2804	1192	1	754	CARDINAL
taxlaw-2804	1192	2	2010	DATE
taxlaw-2804	1193	1	future years	DATE
taxlaw-2804	1195	1	754	CARDINAL
taxlaw-2804	1196	1	152	CARDINAL
taxlaw-2804	1197	1	754	CARDINAL
taxlaw-2804	1199	1	supra	PERSON
taxlaw-2804	1201	1	supra	PERSON
taxlaw-2804	1203	1	153	CARDINAL
taxlaw-2804	1204	1	154	CARDINAL
taxlaw-2804	1204	2	113	CARDINAL
taxlaw-2804	1205	1	2011	DATE
taxlaw-2804	1207	1	155	CARDINAL
taxlaw-2804	1209	1	156	CARDINAL
taxlaw-2804	1211	1	157	CARDINAL
taxlaw-2804	1213	1	5	CARDINAL
taxlaw-2804	1214	1	§§ 704(c	ORG
taxlaw-2804	1214	2	754	CARDINAL
taxlaw-2804	1216	1	one	CARDINAL
taxlaw-2804	1217	1	158	CARDINAL
taxlaw-2804	1218	1	159	CARDINAL
taxlaw-2804	1219	1	155	CARDINAL
taxlaw-2804	1220	1	156	CARDINAL
taxlaw-2804	1220	2	145	CARDINAL
taxlaw-2804	1221	1	157	CARDINAL
taxlaw-2804	1221	2	146	CARDINAL
taxlaw-2804	1222	1	158	CARDINAL
taxlaw-2804	1222	2	83	CARDINAL
taxlaw-2804	1223	1	159	CARDINAL
taxlaw-2804	1225	1	5,000	MONEY
taxlaw-2804	1226	1	50%	PERCENT
taxlaw-2804	1227	1	10,000	MONEY
taxlaw-2804	1227	2	year 1	DATE
taxlaw-2804	1228	1	5,000	MONEY
taxlaw-2804	1230	1	7,000	MONEY
taxlaw-2804	1230	2	5,000	MONEY
taxlaw-2804	1230	3	1,500	MONEY
taxlaw-2804	1230	4	50%	PERCENT
taxlaw-2804	1230	5	3,000	MONEY
taxlaw-2804	1230	6	3,500	MONEY
taxlaw-2804	1230	7	50%	PERCENT
taxlaw-2804	1230	8	3,000	MONEY
taxlaw-2804	1230	9	2,000	MONEY
taxlaw-2804	1231	1	12,000	MONEY
taxlaw-2804	1232	1	5,000	MONEY
taxlaw-2804	1233	1	300	CARDINAL
taxlaw-2804	1233	2	columbia	ORG
taxlaw-2804	1234	1	160	CARDINAL
taxlaw-2804	1239	1	1984	DATE
taxlaw-2804	1240	1	1984	DATE
taxlaw-2804	1241	1	754	PRODUCT
taxlaw-2804	1241	2	2004	DATE
taxlaw-2804	1242	1	2004	DATE
taxlaw-2804	1246	1	161	CARDINAL
taxlaw-2804	1246	2	david weisbach	PERSON
taxlaw-2804	1247	1	162	CARDINAL
taxlaw-2804	1248	1	163	CARDINAL
taxlaw-2804	1249	1	160	CARDINAL
taxlaw-2804	1249	2	monroe	PERSON
taxlaw-2804	1250	1	monroe	GPE
taxlaw-2804	1250	2	84	CARDINAL
taxlaw-2804	1250	3	1433–34	DATE
taxlaw-2804	1253	1	american law institute	ORG
taxlaw-2804	1253	2	subchapter k	PERSON
taxlaw-2804	1254	1	3, 1979	DATE
taxlaw-2804	1256	1	161	CARDINAL
taxlaw-2804	1256	2	3	CARDINAL
taxlaw-2804	1257	1	162	CARDINAL
taxlaw-2804	1257	2	david a. weisbach	PERSON
taxlaw-2804	1257	3	66	CARDINAL
taxlaw-2804	1258	1	l. rev	PERSON
taxlaw-2804	1258	2	860	CARDINAL
taxlaw-2804	1258	3	1999	DATE
taxlaw-2804	1259	1	163 id	DATE
taxlaw-2804	1259	2	869	CARDINAL
taxlaw-2804	1260	1	2011	DATE
taxlaw-2804	1261	1	301	CARDINAL
taxlaw-2804	1261	2	§§ 704(c	ORG
taxlaw-2804	1261	3	754	CARDINAL