id	sid	eid	entity	type
taxlaw-2805	1	1	families jennifer mcgroarty	ORG
taxlaw-2805	4	1	ctc	ORG
taxlaw-2805	5	1	ctc	ORG
taxlaw-2805	8	1	3,000	MONEY
taxlaw-2805	9	1	 j.d. 2011	PERSON
taxlaw-2805	9	2	columbia law school	ORG
taxlaw-2805	9	3	b.a. 2006	GPE
taxlaw-2805	10	1	anne lieberman	PERSON
taxlaw-2805	10	2	the columbia journal of tax law	ORG
taxlaw-2805	11	1	302	CARDINAL
taxlaw-2805	11	2	302 ii	QUANTITY
taxlaw-2805	12	1	305	CARDINAL
taxlaw-2805	12	2	ctc	ORG
taxlaw-2805	12	3	305	CARDINAL
taxlaw-2805	12	4	ctc	ORG
taxlaw-2805	12	5	306	CARDINAL
taxlaw-2805	12	6	310 iii	QUANTITY
taxlaw-2805	13	1	ctc	ORG
taxlaw-2805	13	2	312	CARDINAL
taxlaw-2805	14	1	317	CARDINAL
taxlaw-2805	14	2	317 1	CARDINAL
taxlaw-2805	15	1	ctc	ORG
taxlaw-2805	16	1	317 2	CARDINAL
taxlaw-2805	17	1	ctc	ORG
taxlaw-2805	17	2	319	CARDINAL
taxlaw-2805	17	3	ctc	ORG
taxlaw-2805	17	4	321 1	CARDINAL
taxlaw-2805	18	1	321 2	CARDINAL
taxlaw-2805	18	2	ctc	ORG
taxlaw-2805	18	3	323	CARDINAL
taxlaw-2805	18	4	326	CARDINAL
taxlaw-2805	18	5	i.	PERSON
taxlaw-2805	18	6	several decades	DATE
taxlaw-2805	19	1	ctc	ORG
taxlaw-2805	19	2	1997	DATE
taxlaw-2805	20	1	ctc	ORG
taxlaw-2805	21	1	one	CARDINAL
taxlaw-2805	21	2	ctc	ORG
taxlaw-2805	22	1	ctc	ORG
taxlaw-2805	23	1	ctc	ORG
taxlaw-2805	25	1	2011	DATE
taxlaw-2805	25	2	303	CARDINAL
taxlaw-2805	29	1	1	CARDINAL
taxlaw-2805	31	1	ctc	ORG
taxlaw-2805	33	1	ctc	ORG
taxlaw-2805	33	2	1997	DATE
taxlaw-2805	33	3	ctc	ORG
taxlaw-2805	34	1	ctc	ORG
taxlaw-2805	36	1	one	CARDINAL
taxlaw-2805	36	2	3,000	MONEY
taxlaw-2805	38	1	ctc	ORG
taxlaw-2805	38	2	1	CARDINAL
taxlaw-2805	38	3	2010	DATE
taxlaw-2805	40	1	111–312	CARDINAL
taxlaw-2805	40	2	124	CARDINAL
taxlaw-2805	41	1	3296	CARDINAL
taxlaw-2805	41	2	3299	DATE
taxlaw-2805	41	3	2010	DATE
taxlaw-2805	42	1	ctc	ORG
taxlaw-2805	43	1	304	CARDINAL
taxlaw-2805	43	2	columbia	ORG
taxlaw-2805	45	1	ctc	ORG
taxlaw-2805	46	1	ctc	ORG
taxlaw-2805	49	1	ctc	ORG
taxlaw-2805	49	2	the coming years	DATE
taxlaw-2805	50	1	fifty percent	PERCENT
taxlaw-2805	50	2	2013	DATE
taxlaw-2805	51	1	3,000	MONEY
taxlaw-2805	52	1	2	CARDINAL
taxlaw-2805	52	2	2010	DATE
taxlaw-2805	52	3	ctc	ORG
taxlaw-2805	52	4	2013	DATE
taxlaw-2805	55	1	500	MONEY
taxlaw-2805	55	2	1,000	MONEY
taxlaw-2805	55	3	2013	DATE
taxlaw-2805	55	4	2	CARDINAL
taxlaw-2805	55	5	fiscal year	DATE
taxlaw-2805	55	6	2010	DATE
taxlaw-2805	55	7	4–5	CARDINAL
taxlaw-2805	55	8	2009	DATE
taxlaw-2805	56	1	305	CARDINAL
taxlaw-2805	57	1	3	CARDINAL
taxlaw-2805	60	1	4 ii	CARDINAL
taxlaw-2805	61	1	ctc	ORG
taxlaw-2805	61	2	1,000	MONEY
taxlaw-2805	61	3	151	CARDINAL
taxlaw-2805	61	4	1,000	MONEY
taxlaw-2805	63	1	6	CARDINAL
taxlaw-2805	64	1	3,000	MONEY
taxlaw-2805	65	1	ctc	ORG
taxlaw-2805	66	1	ctc,‖	PERSON
taxlaw-2805	66	2	15%	PERCENT
taxlaw-2805	66	3	3	CARDINAL
taxlaw-2805	66	4	above $10,000	MONEY
taxlaw-2805	66	5	1,000	MONEY
taxlaw-2805	66	6	500	MONEY
taxlaw-2805	67	1	4	CARDINAL
taxlaw-2805	68	1	annually	DATE
taxlaw-2805	68	2	almost a decade	DATE
taxlaw-2805	69	1	jared bernstein &	ORG
taxlaw-2805	69	2	isaac shapiro	PERSON
taxlaw-2805	69	3	ctr	GPE
taxlaw-2805	70	1	budget &	ORG
taxlaw-2805	70	2	nine years	DATE
taxlaw-2805	70	3	ninth straight year	DATE
taxlaw-2805	70	4	more than half a century	DATE
taxlaw-2805	70	5	aug. 31, 2006	DATE
taxlaw-2805	70	6	5	CARDINAL
taxlaw-2805	71	1	2010	DATE
taxlaw-2805	72	1	more than half	CARDINAL
taxlaw-2805	72	2	over half	CARDINAL
taxlaw-2805	72	3	the year	DATE
taxlaw-2805	74	1	2010	DATE
taxlaw-2805	75	1	6 i.r.c	QUANTITY
taxlaw-2805	76	1	24(d	DATE
taxlaw-2805	77	1	306	CARDINAL
taxlaw-2805	77	2	1000	MONEY
taxlaw-2805	78	1	4,000	MONEY
taxlaw-2805	78	2	150	MONEY
taxlaw-2805	78	3	15%	PERCENT
taxlaw-2805	78	4	1000	MONEY
taxlaw-2805	78	5	4,000	MONEY
taxlaw-2805	78	6	3,000	MONEY
taxlaw-2805	79	1	7	CARDINAL
taxlaw-2805	80	1	1,000	MONEY
taxlaw-2805	80	2	150	MONEY
taxlaw-2805	80	3	2,000	MONEY
taxlaw-2805	80	4	300	MONEY
taxlaw-2805	81	1	ctc	ORG
taxlaw-2805	82	1	ctc	ORG
taxlaw-2805	82	2	75,000	MONEY
taxlaw-2805	82	3	110,000	MONEY
taxlaw-2805	83	1	8	CARDINAL
taxlaw-2805	83	2	1,000	MONEY
taxlaw-2805	83	3	75,000	MONEY
taxlaw-2805	83	4	110,000	MONEY
taxlaw-2805	83	5	50	MONEY
taxlaw-2805	84	1	9	CARDINAL
taxlaw-2805	84	2	first	ORDINAL
taxlaw-2805	84	3	1997	DATE
taxlaw-2805	85	1	10	CARDINAL
taxlaw-2805	85	2	three	CARDINAL
taxlaw-2805	85	3	1	CARDINAL
taxlaw-2805	85	4	7 i.r.c.	QUANTITY
taxlaw-2805	86	1	24(d)(1)(b)(i	CARDINAL
taxlaw-2805	87	1	15%	PERCENT
taxlaw-2805	88	1	4,000	MONEY
taxlaw-2805	88	2	up to $150	MONEY
taxlaw-2805	88	3	15%	PERCENT
taxlaw-2805	88	4	1,000	MONEY
taxlaw-2805	88	5	3,000	MONEY
taxlaw-2805	88	6	at least one	CARDINAL
taxlaw-2805	89	1	15%	PERCENT
taxlaw-2805	89	2	150	MONEY
taxlaw-2805	89	3	1,000	MONEY
taxlaw-2805	90	1	three	CARDINAL
taxlaw-2805	91	1	24	CARDINAL
taxlaw-2805	91	2	d)(1)(b)(ii	ORG
taxlaw-2805	92	1	the taxable year	DATE
taxlaw-2805	93	1	8 i.r.c	QUANTITY
taxlaw-2805	94	1	24(b	CARDINAL
taxlaw-2805	95	1	9	CARDINAL
taxlaw-2805	97	1	10	CARDINAL
taxlaw-2805	97	2	1997	DATE
taxlaw-2805	99	1	105	CARDINAL
taxlaw-2805	99	2	101	CARDINAL
taxlaw-2805	99	3	111	CARDINAL
taxlaw-2805	100	1	788	CARDINAL
taxlaw-2805	100	2	796	CARDINAL
taxlaw-2805	100	3	1997	DATE
taxlaw-2805	101	1	24 (1997	DATE
taxlaw-2805	102	1	2011	DATE
taxlaw-2805	102	2	307	CARDINAL
taxlaw-2805	102	3	2	CARDINAL
taxlaw-2805	102	4	3	CARDINAL
taxlaw-2805	103	1	11	CARDINAL
taxlaw-2805	103	2	ctc	ORG
taxlaw-2805	103	3	500	MONEY
taxlaw-2805	103	4	the year	DATE
taxlaw-2805	103	5	400	MONEY
taxlaw-2805	103	6	1998	DATE
taxlaw-2805	104	1	12	CARDINAL
taxlaw-2805	104	2	three	CARDINAL
taxlaw-2805	106	1	13	CARDINAL
taxlaw-2805	106	2	1997	DATE
taxlaw-2805	106	3	75,000	MONEY
taxlaw-2805	106	4	110,000	MONEY
taxlaw-2805	106	5	55,000	MONEY
taxlaw-2805	107	1	14	CARDINAL
taxlaw-2805	108	1	15	CARDINAL
taxlaw-2805	108	2	three	CARDINAL
taxlaw-2805	110	1	11	CARDINAL
taxlaw-2805	111	1	105	CARDINAL
taxlaw-2805	111	2	310	CARDINAL
taxlaw-2805	111	3	1997	DATE
taxlaw-2805	112	1	105th	GPE
taxlaw-2805	112	2	1997	DATE
taxlaw-2805	112	3	two	CARDINAL
taxlaw-2805	112	4	1997	DATE
taxlaw-2805	113	1	12	CARDINAL
taxlaw-2805	114	1	105	CARDINAL
taxlaw-2805	115	1	1997	DATE
taxlaw-2805	116	1	13	CARDINAL
taxlaw-2805	117	1	24 (1997	DATE
taxlaw-2805	118	1	105st	CARDINAL
taxlaw-2805	118	2	1997	DATE
taxlaw-2805	119	1	1997	DATE
taxlaw-2805	120	1	eight	CARDINAL
taxlaw-2805	120	2	three	CARDINAL
taxlaw-2805	120	3	1999	DATE
taxlaw-2805	120	4	three	CARDINAL
taxlaw-2805	120	5	75,000	MONEY
taxlaw-2805	120	6	1,000	MONEY
taxlaw-2805	121	1	3,000	MONEY
taxlaw-2805	123	1	1,000	MONEY
taxlaw-2805	123	2	section 26(a	LAW
taxlaw-2805	124	1	500	MONEY
taxlaw-2805	124	2	section 24(d	LAW
taxlaw-2805	125	1	1) $1,500	MONEY
taxlaw-2805	125	2	section 24(a	LAW
taxlaw-2805	125	3	section 26	LAW
taxlaw-2805	125	4	2) $500	MONEY
taxlaw-2805	125	5	1,500	MONEY
taxlaw-2805	125	6	3,000	MONEY
taxlaw-2805	125	7	1,000	MONEY
taxlaw-2805	125	8	over $1,000	MONEY
taxlaw-2805	125	9	14	CARDINAL
taxlaw-2805	126	1	105	CARDINAL
taxlaw-2805	127	1	24 (1997	DATE
taxlaw-2805	128	1	15	CARDINAL
taxlaw-2805	128	2	leonard e. burman &	PERSON
taxlaw-2805	128	3	laura wheaton	PERSON
taxlaw-2805	128	4	109	CARDINAL
taxlaw-2805	128	5	387	CARDINAL
taxlaw-2805	128	6	387	CARDINAL
taxlaw-2805	128	7	2005	DATE
taxlaw-2805	129	1	308	CARDINAL
taxlaw-2805	129	2	columbia	ORG
taxlaw-2805	129	3	2001	DATE
taxlaw-2805	130	1	16	CARDINAL
taxlaw-2805	130	2	$500 to $600	MONEY
taxlaw-2805	130	3	years 2001-2004	DATE
taxlaw-2805	130	4	years 2005-2010	DATE
taxlaw-2805	130	5	1,000	MONEY
taxlaw-2805	130	6	2010	DATE
taxlaw-2805	131	1	17	CARDINAL
taxlaw-2805	131	2	2010	DATE
taxlaw-2805	131	3	2000	DATE
taxlaw-2805	131	4	500	MONEY
taxlaw-2805	132	1	18	CARDINAL
taxlaw-2805	133	1	1997	DATE
taxlaw-2805	133	2	three	CARDINAL
taxlaw-2805	133	3	10,000	MONEY
taxlaw-2805	133	4	2001	DATE
taxlaw-2805	133	5	each subsequent year	DATE
taxlaw-2805	134	1	19	CARDINAL
taxlaw-2805	134	2	10%	PERCENT
taxlaw-2805	134	3	years 2001-2004	DATE
taxlaw-2805	134	4	15%	PERCENT
taxlaw-2805	134	5	years	DATE
taxlaw-2805	134	6	2005	DATE
taxlaw-2805	135	1	20	CARDINAL
taxlaw-2805	135	2	1,000	MONEY
taxlaw-2805	135	3	tax year 2010	DATE
taxlaw-2805	135	4	2003	DATE
taxlaw-2805	135	5	1,000	MONEY
taxlaw-2805	135	6	years 2003	DATE
taxlaw-2805	135	7	2004	DATE
taxlaw-2805	136	1	21 16	CARDINAL
taxlaw-2805	136	2	2001	DATE
taxlaw-2805	138	1	107–16	CARDINAL
taxlaw-2805	138	2	201	CARDINAL
taxlaw-2805	138	3	115	CARDINAL
taxlaw-2805	139	1	38 (2001	DATE
taxlaw-2805	140	1	17	CARDINAL
taxlaw-2805	141	1	2001, 2002,	DATE
taxlaw-2805	141	2	2003	DATE
taxlaw-2805	141	3	2004	DATE
taxlaw-2805	142	1	2005,	DATE
taxlaw-2805	142	2	2006	DATE
taxlaw-2805	142	3	2007	DATE
taxlaw-2805	142	4	2008	DATE
taxlaw-2805	142	5	700 2009	DATE
taxlaw-2805	142	6	2010	DATE
taxlaw-2805	142	7	1,000	CARDINAL
taxlaw-2805	143	1	18	CARDINAL
taxlaw-2805	143	2	901	CARDINAL
taxlaw-2805	143	3	19	CARDINAL
taxlaw-2805	143	4	201	CARDINAL
taxlaw-2805	143	5	20	CARDINAL
taxlaw-2805	143	6	maag & adam	ORG
taxlaw-2805	143	7	ctr	GPE
taxlaw-2805	144	1	2011	DATE
taxlaw-2805	144	2	feb. 4, 2011	DATE
taxlaw-2805	145	1	21	CARDINAL
taxlaw-2805	145	2	2003	DATE
taxlaw-2805	147	1	108	CARDINAL
taxlaw-2805	147	2	101	CARDINAL
taxlaw-2805	147	3	117	CARDINAL
taxlaw-2805	147	4	753	CARDINAL
taxlaw-2805	147	5	2003	DATE
taxlaw-2805	148	1	2011	DATE
taxlaw-2805	148	2	309	CARDINAL
taxlaw-2805	149	1	2004	DATE
taxlaw-2805	149	2	2004	DATE
taxlaw-2805	149	3	15%	PERCENT
taxlaw-2805	149	4	tax year 2004	DATE
taxlaw-2805	149	5	1,000	MONEY
taxlaw-2805	149	6	tax year 2004	DATE
taxlaw-2805	149	7	2009	DATE
taxlaw-2805	150	1	22	CARDINAL
taxlaw-2805	150	2	1	CARDINAL
taxlaw-2805	155	1	1	CARDINAL
taxlaw-2805	155	2	2	CARDINAL
taxlaw-2805	156	1	22	CARDINAL
taxlaw-2805	156	2	gregg a. esenwein	PERSON
taxlaw-2805	156	3	crs	ORG
taxlaw-2805	156	4	congress	ORG
taxlaw-2805	156	5	3 (2006	DATE
taxlaw-2805	156	6	april 6, 2006	DATE
taxlaw-2805	157	1	310	CARDINAL
taxlaw-2805	158	1	23	CARDINAL
taxlaw-2805	158	2	american	NORP
taxlaw-2805	158	3	2009	DATE
taxlaw-2805	158	4	years 2009	DATE
taxlaw-2805	158	5	2010	DATE
taxlaw-2805	158	6	12,550	MONEY
taxlaw-2805	158	7	2009 24	DATE
taxlaw-2805	158	8	3,000	MONEY
taxlaw-2805	159	1	25	CARDINAL
taxlaw-2805	159	2	3,000	MONEY
taxlaw-2805	160	1	26	CARDINAL
taxlaw-2805	161	1	years 2009	DATE
taxlaw-2805	161	2	2010	DATE
taxlaw-2805	162	1	27 this past year	DATE
taxlaw-2805	162	2	2010	DATE
taxlaw-2805	162	3	3,000	MONEY
taxlaw-2805	162	4	tax year 2013	DATE
taxlaw-2805	163	1	ctc	ORG
taxlaw-2805	163	2	2007	DATE
taxlaw-2805	163	3	ctc	ORG
taxlaw-2805	163	4	about $45 billion	MONEY
taxlaw-2805	164	1	28	CARDINAL
taxlaw-2805	166	1	29 23	CARDINAL
taxlaw-2805	166	2	andrew lee & robert greenstein	PERSON
taxlaw-2805	166	3	ctr	GPE
taxlaw-2805	167	1	budget &	ORG
taxlaw-2805	167	2	1	CARDINAL
taxlaw-2805	167	3	29, 2003	DATE
taxlaw-2805	168	1	24	CARDINAL
taxlaw-2805	168	2	maag & carasso	ORG
taxlaw-2805	168	3	supra	PERSON
taxlaw-2805	168	4	20	CARDINAL
taxlaw-2805	168	5	25	CARDINAL
taxlaw-2805	168	6	american	NORP
taxlaw-2805	168	7	2009	DATE
taxlaw-2805	170	1	111	CARDINAL
taxlaw-2805	170	2	1003	DATE
taxlaw-2805	170	3	123	CARDINAL
taxlaw-2805	171	1	115	CARDINAL
taxlaw-2805	171	2	313	CARDINAL
taxlaw-2805	172	1	arra § 1003	ORG
taxlaw-2805	172	2	12,550	MONEY
taxlaw-2805	172	3	2009	DATE
taxlaw-2805	172	4	12,600	MONEY
taxlaw-2805	172	5	2010	DATE
taxlaw-2805	173	1	26	CARDINAL
taxlaw-2805	173	2	http://www.irs.gov/newsroom/article/0,,id=205670,00.html	GPE
taxlaw-2805	173	3	feb. 15, 2010	DATE
taxlaw-2805	174	1	27	CARDINAL
taxlaw-2805	174	2	arra §	ORG
taxlaw-2805	174	3	1003	DATE
taxlaw-2805	175	1	28	CARDINAL
taxlaw-2805	175	2	maag &	ORG
taxlaw-2805	175	3	supra	PERSON
taxlaw-2805	175	4	24	CARDINAL
taxlaw-2805	175	5	29	CARDINAL
taxlaw-2805	176	1	311	CARDINAL
taxlaw-2805	176	2	2	CARDINAL
taxlaw-2805	176	3	ctc	ORG
taxlaw-2805	176	4	2007	DATE
taxlaw-2805	179	1	2007	DATE
taxlaw-2805	179	2	at least one	CARDINAL
taxlaw-2805	180	1	sixty percent	PERCENT
taxlaw-2805	180	2	fourth	ORDINAL
taxlaw-2805	180	3	only ten percent	PERCENT
taxlaw-2805	182	1	fourth	ORDINAL
taxlaw-2805	182	2	approximately $1,500	MONEY
taxlaw-2805	182	3	approximately $200	MONEY
taxlaw-2805	183	1	312	CARDINAL
taxlaw-2805	184	1	2007	DATE
taxlaw-2805	184	2	approximately one-third	CARDINAL
taxlaw-2805	184	3	two-fifths	CARDINAL
taxlaw-2805	185	1	30	CARDINAL
taxlaw-2805	186	1	10,000	MONEY
taxlaw-2805	186	2	2001	DATE
taxlaw-2805	186	3	annual	DATE
taxlaw-2805	187	1	2005	DATE
taxlaw-2805	187	2	10,750	MONEY
taxlaw-2805	187	3	that year	DATE
taxlaw-2805	187	4	95%	PERCENT
taxlaw-2805	187	5	the 65%	PERCENT
taxlaw-2805	187	6	between $20,000 and $200,000	MONEY
taxlaw-2805	188	1	32	CARDINAL
taxlaw-2805	188	2	between $75,000	MONEY
taxlaw-2805	188	3	100,000	MONEY
taxlaw-2805	189	1	33	CARDINAL
taxlaw-2805	189	2	ctc	ORG
taxlaw-2805	189	3	only 14%	PERCENT
taxlaw-2805	189	4	between $10,000	MONEY
taxlaw-2805	189	5	20,000	MONEY
taxlaw-2805	190	1	34 iii	QUANTITY
taxlaw-2805	191	1	ctc	ORG
taxlaw-2805	191	2	1960	DATE
taxlaw-2805	192	1	35	CARDINAL
taxlaw-2805	192	2	30	CARDINAL
taxlaw-2805	192	3	gregg a. essenwein	PERSON
taxlaw-2805	192	4	crs	ORG
taxlaw-2805	193	1	rs21860	ORG
taxlaw-2805	193	2	32	CARDINAL
taxlaw-2805	193	3	burman & wheaton	ORG
taxlaw-2805	193	4	15	CARDINAL
taxlaw-2805	193	5	390	CARDINAL
taxlaw-2805	194	1	$330 to $605	MONEY
taxlaw-2805	195	1	33	CARDINAL
taxlaw-2805	197	1	390	CARDINAL
taxlaw-2805	198	1	between $75,000	MONEY
taxlaw-2805	198	2	100,000	MONEY
taxlaw-2805	198	3	605	MONEY
taxlaw-2805	198	4	one-third	CARDINAL
taxlaw-2805	198	5	1,729	MONEY
taxlaw-2805	199	1	between $10,000	MONEY
taxlaw-2805	199	2	20,000	MONEY
taxlaw-2805	199	3	80	MONEY
taxlaw-2805	200	1	d.	NORP
taxlaw-2805	200	2	35	CARDINAL
taxlaw-2805	200	3	rebecca l. clark et al.	PERSON
taxlaw-2805	200	4	the urban institute	ORG
taxlaw-2805	200	5	1960– 1997 (2001	DATE
taxlaw-2805	201	1	2011	DATE
taxlaw-2805	201	2	313	CARDINAL
taxlaw-2805	201	3	$55 billion	MONEY
taxlaw-2805	201	4	1960	DATE
taxlaw-2805	201	5	$354 billion	MONEY
taxlaw-2805	201	6	2007	DATE
taxlaw-2805	202	1	36	CARDINAL
taxlaw-2805	202	2	39%	PERCENT
taxlaw-2805	202	3	1.86%	PERCENT
taxlaw-2805	202	4	2.59%	PERCENT
taxlaw-2805	202	5	the same period	DATE
taxlaw-2805	203	1	37	CARDINAL
taxlaw-2805	203	2	38	CARDINAL
taxlaw-2805	204	1	39	CARDINAL
taxlaw-2805	204	2	1997	DATE
taxlaw-2805	204	3	only 16%	PERCENT
taxlaw-2805	205	1	40	CARDINAL
taxlaw-2805	205	2	1.28%	PERCENT
taxlaw-2805	205	3	1960	DATE
taxlaw-2805	205	4	0.94%	PERCENT
taxlaw-2805	205	5	2007	DATE
taxlaw-2805	206	1	41	CARDINAL
taxlaw-2805	206	2	27%	PERCENT
taxlaw-2805	208	1	today	DATE
taxlaw-2805	208	2	more than a dozen	CARDINAL
taxlaw-2805	208	3	$128.1 billion	MONEY
taxlaw-2805	208	4	2007	DATE
taxlaw-2805	209	1	42	CARDINAL
taxlaw-2805	210	1	eight	CARDINAL
taxlaw-2805	210	2	medicaid	ORG
taxlaw-2805	212	1	36	CARDINAL
taxlaw-2805	212	2	adam carasso et al	PERSON
taxlaw-2805	213	1	the urban institute	ORG
taxlaw-2805	213	2	2008	DATE
taxlaw-2805	213	3	2008	DATE
taxlaw-2805	214	1	$525 billion to $2,370 billion	MONEY
taxlaw-2805	216	1	1984	DATE
taxlaw-2805	217	1	37	CARDINAL
taxlaw-2805	218	1	11	CARDINAL
taxlaw-2805	219	1	38	CARDINAL
taxlaw-2805	220	1	151	CARDINAL
taxlaw-2805	220	2	2009	DATE
taxlaw-2805	221	1	2009	DATE
taxlaw-2805	221	2	3,650	MONEY
taxlaw-2805	222	1	39	CARDINAL
taxlaw-2805	222	2	carasso et al.	PERSON
taxlaw-2805	222	3	36	CARDINAL
taxlaw-2805	222	4	3	CARDINAL
taxlaw-2805	222	5	40	CARDINAL
taxlaw-2805	222	6	clark et al.	PERSON
taxlaw-2805	222	7	supra	PERSON
taxlaw-2805	222	8	35	CARDINAL
taxlaw-2805	222	9	7	CARDINAL
taxlaw-2805	222	10	41	CARDINAL
taxlaw-2805	222	11	36	CARDINAL
taxlaw-2805	222	12	15	CARDINAL
taxlaw-2805	223	1	42	CARDINAL
taxlaw-2805	224	1	15-16	CARDINAL
taxlaw-2805	224	2	314	CARDINAL
taxlaw-2805	224	3	ctc	ORG
taxlaw-2805	224	4	43	CARDINAL
taxlaw-2805	224	5	two	CARDINAL
taxlaw-2805	226	1	ctc	ORG
taxlaw-2805	227	1	44	CARDINAL
taxlaw-2805	227	2	457	MONEY
taxlaw-2805	227	3	5,657	MONEY
taxlaw-2805	227	4	three	CARDINAL
taxlaw-2805	228	1	45	CARDINAL
taxlaw-2805	228	2	ctc	ORG
taxlaw-2805	228	3	ctc	ORG
taxlaw-2805	228	4	3,000	MONEY
taxlaw-2805	229	1	46	CARDINAL
taxlaw-2805	230	1	2010	DATE
taxlaw-2805	230	2	13,440	MONEY
taxlaw-2805	230	3	43,279	MONEY
taxlaw-2805	230	4	three	CARDINAL
taxlaw-2805	231	1	47	CARDINAL
taxlaw-2805	231	2	48 in 2005	DATE
taxlaw-2805	231	3	about twenty-two million	CARDINAL
taxlaw-2805	231	4	75-85%	PERCENT
taxlaw-2805	232	1	49 43	CARDINAL
taxlaw-2805	232	2	three	CARDINAL
taxlaw-2805	233	1	leonard e. burman	PERSON
taxlaw-2805	235	1	2005	DATE
taxlaw-2805	236	1	billions	CARDINAL
taxlaw-2805	237	1	2005	DATE
taxlaw-2805	237	2	sixty-nine	CARDINAL
taxlaw-2805	237	3	ten	CARDINAL
taxlaw-2805	238	1	marnie shaul	PERSON
taxlaw-2805	238	2	michael b. enzi	PERSON
taxlaw-2805	238	3	lamar alexander & george v. voinovich	ORG
taxlaw-2805	238	4	u.s.	GPE
taxlaw-2805	238	5	june 2, 2005	DATE
taxlaw-2805	238	6	44	CARDINAL
taxlaw-2805	238	7	ctr	GPE
taxlaw-2805	239	1	budget &	ORG
taxlaw-2805	239	2	1	CARDINAL
taxlaw-2805	239	3	dec. 4, 2009	DATE
taxlaw-2805	239	4	45	CARDINAL
taxlaw-2805	240	1	elaine maag	PERSON
taxlaw-2805	240	2	124	CARDINAL
taxlaw-2805	240	3	1375	CARDINAL
taxlaw-2805	240	4	2009	DATE
taxlaw-2805	241	1	47	CARDINAL
taxlaw-2805	241	2	march 21, 2011	DATE
taxlaw-2805	243	1	48	CARDINAL
taxlaw-2805	243	2	gregory acs & margery austin turner	ORG
taxlaw-2805	243	3	the urban institute	ORG
taxlaw-2805	243	4	2008	DATE
taxlaw-2805	245	1	49	CARDINAL
taxlaw-2805	246	1	2006	DATE
taxlaw-2805	246	2	two	CARDINAL
taxlaw-2805	246	3	4,536	MONEY
taxlaw-2805	247	1	315	CARDINAL
taxlaw-2805	247	2	ctc	ORG
taxlaw-2805	249	1	50	CARDINAL
taxlaw-2805	249	2	ctc	ORG
taxlaw-2805	250	1	12,000	MONEY
taxlaw-2805	251	1	the past few years	DATE
taxlaw-2805	252	1	51	CARDINAL
taxlaw-2805	252	2	150,000	MONEY
taxlaw-2805	252	3	100,000	MONEY
taxlaw-2805	253	1	52	CARDINAL
taxlaw-2805	253	2	3	CARDINAL
taxlaw-2805	253	3	two	CARDINAL
taxlaw-2805	253	4	2009	DATE
taxlaw-2805	253	5	elaine maag	PERSON
taxlaw-2805	253	6	53 50	DATE
taxlaw-2805	253	7	elaine maag	PERSON
taxlaw-2805	254	1	129	CARDINAL
taxlaw-2805	254	2	1275	CARDINAL
taxlaw-2805	254	3	1355	DATE
taxlaw-2805	254	4	2010	DATE
taxlaw-2805	255	1	2,000	MONEY
taxlaw-2805	256	1	51	CARDINAL
taxlaw-2805	258	1	2010	DATE
taxlaw-2805	259	1	53	CARDINAL
taxlaw-2805	259	2	46	DATE
taxlaw-2805	259	3	1	CARDINAL
taxlaw-2805	260	1	5,028	MONEY
taxlaw-2805	260	2	12,750	MONEY
taxlaw-2805	260	3	316	CARDINAL
taxlaw-2805	261	1	ctc	ORG
taxlaw-2805	262	1	ctc	ORG
taxlaw-2805	262	2	ctc	ORG
taxlaw-2805	263	1	54	CARDINAL
taxlaw-2805	263	2	3	CARDINAL
taxlaw-2805	263	3	two	CARDINAL
taxlaw-2805	263	4	40,000	MONEY
taxlaw-2805	263	5	ctc	ORG
taxlaw-2805	264	1	115,000	MONEY
taxlaw-2805	265	1	55	CARDINAL
taxlaw-2805	265	2	the past several decades	DATE
taxlaw-2805	268	1	56	CARDINAL
taxlaw-2805	269	1	1960 to 2007	DATE
taxlaw-2805	269	2	11% to 59%	PERCENT
taxlaw-2805	270	1	57	CARDINAL
taxlaw-2805	270	2	16,420	MONEY
taxlaw-2805	271	1	ctc	ORG
taxlaw-2805	271	2	two	CARDINAL
taxlaw-2805	271	3	16,333	MONEY
taxlaw-2805	271	4	75,000	MONEY
taxlaw-2805	273	1	54	CARDINAL
taxlaw-2805	273	2	elaine maag	PERSON
taxlaw-2805	273	3	ctr	GPE
taxlaw-2805	273	4	2007	DATE
taxlaw-2805	274	1	55 maag	PERSON
taxlaw-2805	274	2	46	CARDINAL
taxlaw-2805	275	1	56	CARDINAL
taxlaw-2805	275	2	clark et al.	PERSON
taxlaw-2805	275	3	supra	PERSON
taxlaw-2805	275	4	35	CARDINAL
taxlaw-2805	275	5	12-13	DATE
taxlaw-2805	276	1	57	CARDINAL
taxlaw-2805	276	2	carasso et al.	PERSON
taxlaw-2805	276	3	36	CARDINAL
taxlaw-2805	276	4	3. 2011	DATE
taxlaw-2805	276	5	317	CARDINAL
taxlaw-2805	276	6	ctc	ORG
taxlaw-2805	277	1	58	CARDINAL
taxlaw-2805	278	1	59	CARDINAL
taxlaw-2805	278	2	ctc	ORG
taxlaw-2805	279	1	ctc	ORG
taxlaw-2805	282	1	a.	PERSON
taxlaw-2805	284	1	ctc	ORG
taxlaw-2805	284	2	ctc	ORG
taxlaw-2805	284	3	3,000	MONEY
taxlaw-2805	285	1	58	CARDINAL
taxlaw-2805	286	1	59	CARDINAL
taxlaw-2805	286	2	clark et al.	PERSON
taxlaw-2805	286	3	supra	PERSON
taxlaw-2805	286	4	35	CARDINAL
taxlaw-2805	286	5	9	CARDINAL
taxlaw-2805	287	1	1980	DATE
taxlaw-2805	287	2	approximately $3.7 billion	MONEY
taxlaw-2805	288	1	1997	DATE
taxlaw-2805	288	2	$27.1 billion	MONEY
taxlaw-2805	289	1	318	CARDINAL
taxlaw-2805	289	2	columbia	ORG
taxlaw-2805	290	1	60	CARDINAL
taxlaw-2805	290	2	15.8 million	CARDINAL
taxlaw-2805	290	3	12,550	MONEY
taxlaw-2805	291	1	61	CARDINAL
taxlaw-2805	292	1	two	CARDINAL
taxlaw-2805	292	2	annual	DATE
taxlaw-2805	292	3	10,000	MONEY
taxlaw-2805	292	4	2009	DATE
taxlaw-2805	292	5	400%	PERCENT
taxlaw-2805	292	6	2008	DATE
taxlaw-2805	293	1	62	CARDINAL
taxlaw-2805	294	1	63	CARDINAL
taxlaw-2805	294	2	5.8%	PERCENT
taxlaw-2805	294	3	2008	DATE
taxlaw-2805	294	4	9.6%	PERCENT
taxlaw-2805	294	5	2010	DATE
taxlaw-2805	294	6	approximately 23%	PERCENT
taxlaw-2805	294	7	2009	DATE
taxlaw-2805	295	1	64	CARDINAL
taxlaw-2805	295	2	an estimated 18 million	CARDINAL
taxlaw-2805	295	3	16	DATE
taxlaw-2805	296	1	600,000	CARDINAL
taxlaw-2805	297	1	65 60	CARDINAL
taxlaw-2805	297	2	nat’l	NORP
taxlaw-2805	297	3	ctr	GPE
taxlaw-2805	297	4	american	NORP
taxlaw-2805	297	5	2009 1 (2009	DATE
taxlaw-2805	297	6	61	CARDINAL
taxlaw-2805	297	7	arloc sherman	PERSON
taxlaw-2805	297	8	ctr	GPE
taxlaw-2805	298	1	budget &	ORG
taxlaw-2805	298	2	2	CARDINAL
taxlaw-2805	298	3	2009	DATE
taxlaw-2805	298	4	62	CARDINAL
taxlaw-2805	298	5	60	CARDINAL
taxlaw-2805	298	6	1-2	MONEY
taxlaw-2805	298	7	two	CARDINAL
taxlaw-2805	298	8	10,000	MONEY
taxlaw-2805	298	9	ctc	ORG
taxlaw-2805	298	10	225	MONEY
taxlaw-2805	298	11	2008	DATE
taxlaw-2805	298	12	0.15($10,000-$8,500	CARDINAL
taxlaw-2805	298	13	ctc	ORG
taxlaw-2805	298	14	1,050	MONEY
taxlaw-2805	298	15	2009	DATE
taxlaw-2805	298	16	2010	DATE
taxlaw-2805	298	17	0.15($10,000-$3,000	CARDINAL
taxlaw-2805	299	1	only one	CARDINAL
taxlaw-2805	299	2	1,000	MONEY
taxlaw-2805	299	3	2008	DATE
taxlaw-2805	299	4	2.9 million	CARDINAL
taxlaw-2805	299	5	an additional 10 million	MONEY
taxlaw-2805	300	1	63	CARDINAL
taxlaw-2805	301	1	d. 64	ORG
taxlaw-2805	301	2	january 2011	DATE
taxlaw-2805	302	1	annual	DATE
taxlaw-2805	302	2	http://www.bls.gov/cps/cpsa2010.pdf	ORG
taxlaw-2805	302	3	65	CARDINAL
taxlaw-2805	302	4	arloc sherman &	ORG
taxlaw-2805	302	5	marybeth j. mattingly	PERSON
taxlaw-2805	302	6	over 3 million	CARDINAL
taxlaw-2805	302	7	ctr	GPE
taxlaw-2805	303	1	budget &	ORG
taxlaw-2805	303	2	2010	DATE
taxlaw-2805	304	1	2011	DATE
taxlaw-2805	304	2	319	CARDINAL
taxlaw-2805	304	3	ctc	ORG
taxlaw-2805	307	1	66	CARDINAL
taxlaw-2805	308	1	67 2	CARDINAL
taxlaw-2805	309	1	ctc	ORG
taxlaw-2805	309	2	1975	DATE
taxlaw-2805	310	1	68	CARDINAL
taxlaw-2805	310	2	today	DATE
taxlaw-2805	310	3	up to 40%	PERCENT
taxlaw-2805	311	1	69	CARDINAL
taxlaw-2805	311	2	66	CARDINAL
taxlaw-2805	311	3	l. batchelder et al.	PERSON
taxlaw-2805	311	4	59	CARDINAL
taxlaw-2805	312	1	l. rev	PERSON
taxlaw-2805	312	2	23	CARDINAL
taxlaw-2805	312	3	58	DATE
taxlaw-2805	312	4	2007	DATE
taxlaw-2805	314	1	one	CARDINAL
taxlaw-2805	316	1	americans	NORP
taxlaw-2805	320	1	67	CARDINAL
taxlaw-2805	320	2	anne alstott	PERSON
taxlaw-2805	320	3	73	CARDINAL
taxlaw-2805	322	1	285	CARDINAL
taxlaw-2805	322	2	308	CARDINAL
taxlaw-2805	322	3	2010	DATE
taxlaw-2805	323	1	68	CARDINAL
taxlaw-2805	323	2	ctr	GPE
taxlaw-2805	324	1	budget &	ORG
taxlaw-2805	324	2	1	CARDINAL
taxlaw-2805	324	3	dec. 4, 2009	DATE
taxlaw-2805	324	4	69 maag	PERSON
taxlaw-2805	324	5	54	DATE
taxlaw-2805	324	6	2	CARDINAL
taxlaw-2805	324	7	320	CARDINAL
taxlaw-2805	324	8	70	DATE
taxlaw-2805	324	9	two	CARDINAL
taxlaw-2805	326	1	ctc	ORG
taxlaw-2805	327	1	71	CARDINAL
taxlaw-2805	327	2	ctc	ORG
taxlaw-2805	327	3	ctc	ORG
taxlaw-2805	328	1	72	CARDINAL
taxlaw-2805	329	1	5,000	MONEY
taxlaw-2805	329	2	12,550	MONEY
taxlaw-2805	329	3	2009	DATE
taxlaw-2805	333	1	73	CARDINAL
taxlaw-2805	333	2	today	DATE
taxlaw-2805	333	3	seven	CARDINAL
taxlaw-2805	333	4	ten	CARDINAL
taxlaw-2805	333	5	at least one	CARDINAL
taxlaw-2805	334	1	74	CARDINAL
taxlaw-2805	335	1	second	ORDINAL
taxlaw-2805	335	2	david t. ellwood	PERSON
taxlaw-2805	335	3	2000	DATE
taxlaw-2805	335	4	71	CARDINAL
taxlaw-2805	335	5	acs & turner	ORG
taxlaw-2805	335	6	supra	PERSON
taxlaw-2805	335	7	48	DATE
taxlaw-2805	335	8	8	CARDINAL
taxlaw-2805	335	9	72	CARDINAL
taxlaw-2805	336	1	32 (2010	DATE
taxlaw-2805	338	1	73	CARDINAL
taxlaw-2805	338	2	ellwood	ORG
taxlaw-2805	338	3	70	CARDINAL
taxlaw-2805	339	1	74	CARDINAL
taxlaw-2805	339	2	shelley waters boots et al.	PERSON
taxlaw-2805	339	3	the urban institute	ORG
taxlaw-2805	339	4	2008	DATE
taxlaw-2805	340	1	321 hours	TIME
taxlaw-2805	341	1	75	CARDINAL
taxlaw-2805	341	2	ctc	ORG
taxlaw-2805	342	1	76	CARDINAL
taxlaw-2805	342	2	ctc	ORG
taxlaw-2805	343	1	ctc	ORG
taxlaw-2805	344	1	ctc	ORG
taxlaw-2805	344	2	1	CARDINAL
taxlaw-2805	345	1	ctc	ORG
taxlaw-2805	346	1	two	CARDINAL
taxlaw-2805	347	1	first	ORDINAL
taxlaw-2805	347	2	each year	DATE
taxlaw-2805	348	1	secondly	ORDINAL
taxlaw-2805	348	2	each passing year	DATE
taxlaw-2805	349	1	each year	DATE
taxlaw-2805	350	1	79	CARDINAL
taxlaw-2805	350	2	75	CARDINAL
taxlaw-2805	350	3	acs & turner	ORG
taxlaw-2805	350	4	supra	PERSON
taxlaw-2805	350	5	48	DATE
taxlaw-2805	350	6	1	CARDINAL
taxlaw-2805	350	7	76	CARDINAL
taxlaw-2805	350	8	burman & wheaton	ORG
taxlaw-2805	350	9	15	CARDINAL
taxlaw-2805	352	1	387	CARDINAL
taxlaw-2805	352	2	supra	PERSON
taxlaw-2805	352	3	74	CARDINAL
taxlaw-2805	352	4	7	CARDINAL
taxlaw-2805	352	5	78 burman & wheaton	ORG
taxlaw-2805	352	6	15	CARDINAL
taxlaw-2805	352	7	79	CARDINAL
taxlaw-2805	352	8	sherman	ORG
taxlaw-2805	352	9	61	CARDINAL
taxlaw-2805	353	1	12,000	MONEY
taxlaw-2805	354	1	each year	DATE
taxlaw-2805	355	1	12,550	MONEY
taxlaw-2805	355	2	2009	DATE
taxlaw-2805	355	3	12,600	MONEY
taxlaw-2805	355	4	2010	DATE
taxlaw-2805	356	1	322	CARDINAL
taxlaw-2805	356	2	columbia	ORG
taxlaw-2805	357	1	2007	DATE
taxlaw-2805	357	2	1,000	MONEY
taxlaw-2805	357	3	1997	DATE
taxlaw-2805	357	4	the previous decade	DATE
taxlaw-2805	358	1	80	CARDINAL
taxlaw-2805	358	2	first	ORDINAL
taxlaw-2805	360	1	81	CARDINAL
taxlaw-2805	360	2	ctc	ORG
taxlaw-2805	364	1	82	CARDINAL
taxlaw-2805	365	1	two	CARDINAL
taxlaw-2805	367	1	0.77	MONEY
taxlaw-2805	367	2	one	CARDINAL
taxlaw-2805	368	1	83	CARDINAL
taxlaw-2805	368	2	80	CARDINAL
taxlaw-2805	368	3	bernstein & shapiro	ORG
taxlaw-2805	368	4	4	CARDINAL
taxlaw-2805	368	5	81	CARDINAL
taxlaw-2805	370	1	32(j	PRODUCT
taxlaw-2805	370	2	2010	DATE
taxlaw-2805	371	1	82 maag	PERSON
taxlaw-2805	371	2	54	DATE
taxlaw-2805	371	3	2-3	DATE
taxlaw-2805	372	1	2006	DATE
taxlaw-2805	372	2	2006	DATE
taxlaw-2805	373	1	323	CARDINAL
taxlaw-2805	374	1	84 2	CARDINAL
taxlaw-2805	374	2	the ctc future structural	ORG
taxlaw-2805	374	3	ctc	ORG
taxlaw-2805	375	1	2012	DATE
taxlaw-2805	376	1	$1,000 to $500	MONEY
taxlaw-2805	376	2	3,000	MONEY
taxlaw-2805	379	1	85	CARDINAL
taxlaw-2805	380	1	86	CARDINAL
taxlaw-2805	380	2	$500 to $1,000	MONEY
taxlaw-2805	381	1	84	CARDINAL
taxlaw-2805	381	2	7	CARDINAL
taxlaw-2805	381	3	85	CARDINAL
taxlaw-2805	381	4	katherine lim &	ORG
taxlaw-2805	381	5	jeffrey rohaly	PERSON
taxlaw-2805	381	6	ctr	GPE
taxlaw-2805	382	1	2008	DATE
taxlaw-2805	382	2	http://www.urban.org/url.cfm?id=411759	GPE
taxlaw-2805	385	1	86	CARDINAL
taxlaw-2805	386	1	4	CARDINAL
taxlaw-2805	386	2	324	CARDINAL
taxlaw-2805	387	1	$1,000 to $500	MONEY
taxlaw-2805	388	1	3,000	MONEY
taxlaw-2805	388	2	500	MONEY
taxlaw-2805	390	1	15%	PERCENT
taxlaw-2805	391	1	87	CARDINAL
taxlaw-2805	391	2	15%	PERCENT
taxlaw-2805	392	1	500	MONEY
taxlaw-2805	392	2	6,350	MONEY
taxlaw-2805	393	1	7,000	MONEY
taxlaw-2805	393	2	600	MONEY
taxlaw-2805	393	3	15%	PERCENT
taxlaw-2805	393	4	500	MONEY
taxlaw-2805	395	1	88 87	DATE
taxlaw-2805	396	1	24(d)(1)(b)(i	CARDINAL
taxlaw-2805	396	2	2010	DATE
taxlaw-2805	397	1	88	CARDINAL
taxlaw-2805	397	2	supra	PERSON
taxlaw-2805	397	3	ii.a.	DATE
taxlaw-2805	398	1	325	CARDINAL
taxlaw-2805	398	2	4	CARDINAL
taxlaw-2805	399	1	500	MONEY
taxlaw-2805	399	2	$ 3,000 $ 4,000 $ 150 $ 150 3,000	MONEY
taxlaw-2805	399	3	450	CARDINAL
taxlaw-2805	399	4	450 3,000	CARDINAL
taxlaw-2805	401	1	a number of years	DATE
taxlaw-2805	402	1	above $10,000	MONEY
taxlaw-2805	402	2	1,000	MONEY
taxlaw-2805	402	3	years 2009	DATE
taxlaw-2805	402	4	2012	DATE
taxlaw-2805	402	5	500	MONEY
taxlaw-2805	404	1	ctc	ORG
taxlaw-2805	406	1	1997	DATE
taxlaw-2805	406	2	217	MONEY
taxlaw-2805	406	3	approximately 16%	PERCENT
taxlaw-2805	407	1	89	CARDINAL
taxlaw-2805	408	1	89	CARDINAL
taxlaw-2805	408	2	linda giannarelli & james barsimantov	PERSON
taxlaw-2805	408	3	the urban institute	ORG
taxlaw-2805	408	4	america	GPE
taxlaw-2805	408	5	2	CARDINAL
taxlaw-2805	408	6	7-8 (2000	DATE
taxlaw-2805	409	1	326	CARDINAL
taxlaw-2805	409	2	columbia	ORG
taxlaw-2805	410	1	90	CARDINAL
taxlaw-2805	410	2	ctc	ORG
taxlaw-2805	411	1	91	CARDINAL
taxlaw-2805	412	1	92	CARDINAL
taxlaw-2805	413	1	ctc	ORG
taxlaw-2805	413	2	one	CARDINAL
taxlaw-2805	414	1	congress	ORG
taxlaw-2805	418	1	90	CARDINAL
taxlaw-2805	419	1	supra	PERSON
taxlaw-2805	419	2	67	CARDINAL
taxlaw-2805	419	3	291	CARDINAL
taxlaw-2805	421	1	92	CARDINAL
taxlaw-2805	421	2	sheldon danziger &	ORG
taxlaw-2805	421	3	peter gottschalk	PERSON
taxlaw-2805	421	4	4	CARDINAL
taxlaw-2805	421	5	j. pol’y analysis &	ORG
taxlaw-2805	421	6	587	CARDINAL
taxlaw-2805	421	7	1985	DATE
taxlaw-2805	422	1	the late 1960s	DATE
taxlaw-2805	422	2	1970s	DATE
taxlaw-2805	423	1	327	CARDINAL
taxlaw-2805	424	1	first	ORDINAL
taxlaw-2805	424	2	2013	DATE
taxlaw-2805	425	1	500	MONEY
taxlaw-2805	425	2	ctc	ORG
taxlaw-2805	427	1	as low as $10,000	MONEY
taxlaw-2805	427	2	50%	PERCENT
taxlaw-2805	428	1	1,000	MONEY
taxlaw-2805	429	1	3,000	MONEY
taxlaw-2805	430	1	ctc	ORG
taxlaw-2805	430	2	12,000	MONEY
taxlaw-2805	432	1	each passing year	DATE
taxlaw-2805	433	1	ctc	ORG