id	sid	eid	entity	type
taxlaw-2811	1	1	canada	GPE
taxlaw-2811	1	2	ryan a. compton	PERSON
taxlaw-2811	1	3	christopher c. nicholls	PERSON
taxlaw-2811	1	4	daniel sandler	PERSON
taxlaw-2811	1	5	lindsay m. tedds	PERSON
taxlaw-2811	1	6	canadian	NORP
taxlaw-2811	1	7	us	GPE
taxlaw-2811	2	1	canadian	NORP
taxlaw-2811	2	2	the united states	GPE
taxlaw-2811	3	1	canada	GPE
taxlaw-2811	3	2	the united states	GPE
taxlaw-2811	4	1		GPE
taxlaw-2811	4	2	department of economics	ORG
taxlaw-2811	4	3	university of manitoba	ORG
taxlaw-2811	4	4	winnipeg	GPE
taxlaw-2811	4	5	manitoba	GPE
taxlaw-2811	4	6	canada	GPE
taxlaw-2811	5	1	stephen dattels	PERSON
taxlaw-2811	5	2	western university	ORG
taxlaw-2811	5	3	london	GPE
taxlaw-2811	5	4	ontario	GPE
taxlaw-2811	5	5	canada	GPE
taxlaw-2811	6	1	western university	ORG
taxlaw-2811	6	2	london	GPE
taxlaw-2811	6	3	ontario	GPE
taxlaw-2811	6	4	canada	GPE
taxlaw-2811	6	5	monash university	ORG
taxlaw-2811	6	6	melbourne	GPE
taxlaw-2811	6	7	australia	GPE
taxlaw-2811	7	1	dsandler@uwo.ca	GPE
taxlaw-2811	7	2	university of victoria	ORG
taxlaw-2811	7	3	victoria	GPE
taxlaw-2811	7	4	british columbia	GPE
taxlaw-2811	7	5	canada	GPE
taxlaw-2811	9	1	410	MONEY
taxlaw-2811	9	2	chris hannesson	PERSON
taxlaw-2811	10	1	2012	DATE
taxlaw-2811	11	1	145	CARDINAL
taxlaw-2811	11	2	i.	PERSON
taxlaw-2811	12	1	146	CARDINAL
taxlaw-2811	12	2	150	CARDINAL
taxlaw-2811	12	3	a. canadian	NORP
taxlaw-2811	13	1	151	CARDINAL
taxlaw-2811	13	2	152	CARDINAL
taxlaw-2811	13	3	157 iii	QUANTITY
taxlaw-2811	13	4	158	CARDINAL
taxlaw-2811	13	5	a.	PERSON
taxlaw-2811	13	6	1	CARDINAL
taxlaw-2811	13	7	159	CARDINAL
taxlaw-2811	13	8	2	CARDINAL
taxlaw-2811	13	9	five years	DATE
taxlaw-2811	13	10	162	CARDINAL
taxlaw-2811	13	11	3	CARDINAL
taxlaw-2811	13	12	five years	DATE
taxlaw-2811	13	13	same year	DATE
taxlaw-2811	13	14	162	CARDINAL
taxlaw-2811	13	15	4	CARDINAL
taxlaw-2811	13	16	five years	DATE
taxlaw-2811	13	17	more than one year	DATE
taxlaw-2811	13	18	164	CARDINAL
taxlaw-2811	15	1	171	CARDINAL
taxlaw-2811	16	1	173	CARDINAL
taxlaw-2811	16	2	u.s.	GPE
taxlaw-2811	16	3	2	CARDINAL
taxlaw-2811	16	4	canadian	NORP
taxlaw-2811	17	1	3	CARDINAL
taxlaw-2811	17	2	a later date	DATE
taxlaw-2811	19	1	4	CARDINAL
taxlaw-2811	20	1	5	CARDINAL
taxlaw-2811	21	1	6	CARDINAL
taxlaw-2811	21	2	1	CARDINAL
taxlaw-2811	21	3	randall a. heron & erik	PERSON
taxlaw-2811	21	4	55	CARDINAL
taxlaw-2811	22	1	sci	ORG
taxlaw-2811	23	1	513	CARDINAL
taxlaw-2811	23	2	2009	DATE
taxlaw-2811	23	3	13.6%	PERCENT
taxlaw-2811	23	4	1996-2005	DATE
taxlaw-2811	23	5	erik	PERSON
taxlaw-2811	23	6	51	CARDINAL
taxlaw-2811	24	1	sci	ORG
taxlaw-2811	24	2	802	CARDINAL
taxlaw-2811	24	3	2005	DATE
taxlaw-2811	24	4	m. p. narayanan & h.	PERSON
taxlaw-2811	24	5	21	CARDINAL
taxlaw-2811	26	1	2	CARDINAL
taxlaw-2811	26	2	m. p. narayanan	PERSON
taxlaw-2811	26	3	cindy a. schipani & h.	PERSON
taxlaw-2811	26	4	105	CARDINAL
taxlaw-2811	27	1	l. rev	PERSON
taxlaw-2811	28	1	1597	CARDINAL
taxlaw-2811	28	2	2007	DATE
taxlaw-2811	30	1	david i. walker	PERSON
taxlaw-2811	30	2	87	CARDINAL
taxlaw-2811	30	3	l. rev	PERSON
taxlaw-2811	30	4	561	CARDINAL
taxlaw-2811	30	5	2007	DATE
taxlaw-2811	31	1	3	CARDINAL
taxlaw-2811	31	2	a. compton	PERSON
taxlaw-2811	31	3	daniel sandler &	ORG
taxlaw-2811	31	4	lindsay m. tedds	PERSON
taxlaw-2811	31	5	canadian	NORP
taxlaw-2811	31	6	47	DATE
taxlaw-2811	33	1	l. j. 363	PERSON
taxlaw-2811	33	2	2009	DATE
taxlaw-2811	33	3	canada	GPE
taxlaw-2811	34	1	4	CARDINAL
taxlaw-2811	35	1	5	CARDINAL
taxlaw-2811	35	2	compton et al.	PERSON
taxlaw-2811	35	3	3	CARDINAL
taxlaw-2811	35	4	370	CARDINAL
taxlaw-2811	35	5	u.s.	GPE
taxlaw-2811	35	6	canada	GPE
taxlaw-2811	36	1	u.s.	GPE
taxlaw-2811	36	2	2004	DATE
taxlaw-2811	37	1	409a	PRODUCT
taxlaw-2811	39	1	2006	DATE
taxlaw-2811	41	1	canada	GPE
taxlaw-2811	41	2	the toronto stock exchange	ORG
taxlaw-2811	41	3	tsx	ORG
taxlaw-2811	42	1	9	CARDINAL
taxlaw-2811	44	1	6	CARDINAL
taxlaw-2811	44	2	the past may	DATE
taxlaw-2811	46	1	mark p. cussen	PERSON
taxlaw-2811	46	2	feb. 10, 2012	DATE
taxlaw-2811	46	3	1:48 pm	TIME
taxlaw-2811	49	1	betty wu	PERSON
taxlaw-2811	49	2	the united states	GPE
taxlaw-2811	50	1	betty wu	PERSON
taxlaw-2811	50	2	12	CARDINAL
taxlaw-2811	50	3	2012	DATE
taxlaw-2811	50	4	147	CARDINAL
taxlaw-2811	52	1	7	CARDINAL
taxlaw-2811	55	1	first	ORDINAL
taxlaw-2811	55	2	8	CARDINAL
taxlaw-2811	58	1	9	CARDINAL
taxlaw-2811	58	2	2012	DATE
taxlaw-2811	59	1	wu	PERSON
taxlaw-2811	60	1	23	CARDINAL
taxlaw-2811	60	2	7	CARDINAL
taxlaw-2811	60	3	canadian	NORP
taxlaw-2811	61	1	21	CARDINAL
taxlaw-2811	61	2	8	CARDINAL
taxlaw-2811	61	3	sec	ORG
taxlaw-2811	63	1	wu	PERSON
taxlaw-2811	63	2	2002	DATE
taxlaw-2811	64	1	wu	PERSON
taxlaw-2811	64	2	supra	PERSON
taxlaw-2811	64	3	6	CARDINAL
taxlaw-2811	64	4	5	CARDINAL
taxlaw-2811	65	1	only about 140	CARDINAL
taxlaw-2811	65	2	the united states	GPE
taxlaw-2811	65	3	thousands	CARDINAL
taxlaw-2811	66	1	james bickley & gary	ORG
taxlaw-2811	66	2	today	DATE
taxlaw-2811	66	3	march 23, 2007	DATE
taxlaw-2811	66	4	2007	DATE
taxlaw-2811	66	5	57-17	DATE
taxlaw-2811	66	6	16	CARDINAL
taxlaw-2811	67	1	edelson	PERSON
taxlaw-2811	67	2	500	CARDINAL
taxlaw-2811	68	1	rick edelson & scott whisenant	ORG
taxlaw-2811	68	2	20	CARDINAL
taxlaw-2811	68	3	2009	DATE
taxlaw-2811	69	1	65	CARDINAL
taxlaw-2811	70	1	the united states	GPE
taxlaw-2811	70	2	sec	ORG
taxlaw-2811	70	3	2002	DATE
taxlaw-2811	70	4	two days	DATE
taxlaw-2811	71	1	sarbanes oxley	ORG
taxlaw-2811	71	2	2002	DATE
taxlaw-2811	73	1	107	CARDINAL
taxlaw-2811	73	2	116	CARDINAL
taxlaw-2811	74	1	745	CARDINAL
taxlaw-2811	74	2	403	CARDINAL
taxlaw-2811	74	3	788	CARDINAL
taxlaw-2811	75	1	two-day	DATE
taxlaw-2811	76	1	randall a. heron & erik	PERSON
taxlaw-2811	77	1	83	CARDINAL
taxlaw-2811	78	1	271	CARDINAL
taxlaw-2811	78	2	273	CARDINAL
taxlaw-2811	78	3	2007	DATE
taxlaw-2811	79	1	two-day	DATE
taxlaw-2811	80	1	heron &	ORG
taxlaw-2811	80	2	1	CARDINAL
taxlaw-2811	80	3	514	CARDINAL
taxlaw-2811	82	1	heron &	ORG
taxlaw-2811	82	2	8	CARDINAL
taxlaw-2811	82	3	294	CARDINAL
taxlaw-2811	82	4	1	CARDINAL
taxlaw-2811	82	5	524	CARDINAL
taxlaw-2811	84	1	bickley &	ORG
taxlaw-2811	84	2	16	CARDINAL
taxlaw-2811	84	3	lara e. muller	PERSON
taxlaw-2811	85	1	51	CARDINAL
taxlaw-2811	85	2	santa	GPE
taxlaw-2811	85	3	clara l. rev	PERSON
taxlaw-2811	85	4	331	CARDINAL
taxlaw-2811	85	5	349-50	CARDINAL
taxlaw-2811	85	6	2011	DATE
taxlaw-2811	86	1	9	CARDINAL
taxlaw-2811	86	2	the united states	GPE
taxlaw-2811	87	1	michael graetz	PERSON
taxlaw-2811	88	1	michael j. graetz	PERSON
taxlaw-2811	88	2	21	CARDINAL
taxlaw-2811	88	3	j. econ	PERSON
taxlaw-2811	89	1	persp	PERSON
taxlaw-2811	90	1	148	CARDINAL
taxlaw-2811	90	2	columbia	ORG
taxlaw-2811	94	1	two	CARDINAL
taxlaw-2811	95	1	first	ORDINAL
taxlaw-2811	96	1	10	CARDINAL
taxlaw-2811	97	1	11	CARDINAL
taxlaw-2811	99	1	canada	GPE
taxlaw-2811	99	2	the united states	GPE
taxlaw-2811	101	1	12	CARDINAL
taxlaw-2811	102	1	69	CARDINAL
taxlaw-2811	102	2	83	DATE
taxlaw-2811	102	3	2007	DATE
taxlaw-2811	102	4	jeri seidman & bridget stomberg	ORG
taxlaw-2811	103	1	4	CARDINAL
taxlaw-2811	104	1	03-11	CARDINAL
taxlaw-2811	107	1	toronto stock exchange group inc.	ORG
taxlaw-2811	107	2	tsx	ORG
taxlaw-2811	107	3	613	CARDINAL
taxlaw-2811	107	4	2007	DATE
taxlaw-2811	108	1	u.s.	GPE
taxlaw-2811	109	1	compton et al.	PERSON
taxlaw-2811	109	2	3	CARDINAL
taxlaw-2811	109	3	370	CARDINAL
taxlaw-2811	109	4	u.s.	GPE
taxlaw-2811	109	5	canadian	NORP
taxlaw-2811	110	1	10	CARDINAL
taxlaw-2811	110	2	fischer black & myron scholes	ORG
taxlaw-2811	110	3	81	CARDINAL
taxlaw-2811	110	4	j. pol.	PERSON
taxlaw-2811	112	1	637	CARDINAL
taxlaw-2811	112	2	637	CARDINAL
taxlaw-2811	114	1	today	DATE
taxlaw-2811	114	2	today	DATE
taxlaw-2811	114	3	six	CARDINAL
taxlaw-2811	115	1	european	NORP
taxlaw-2811	117	1	11	CARDINAL
taxlaw-2811	117	2	2	CARDINAL
taxlaw-2811	117	3	581	CARDINAL
taxlaw-2811	117	4	12	CARDINAL
taxlaw-2811	118	1	2012	DATE
taxlaw-2811	118	2	149	CARDINAL
taxlaw-2811	119	1	13	CARDINAL
taxlaw-2811	121	1	14	CARDINAL
taxlaw-2811	121	2	15	CARDINAL
taxlaw-2811	121	3	canada	GPE
taxlaw-2811	121	4	16	CARDINAL
taxlaw-2811	123	1	17	CARDINAL
taxlaw-2811	126	1	18	CARDINAL
taxlaw-2811	126	2	19	CARDINAL
taxlaw-2811	127	1	20	CARDINAL
taxlaw-2811	127	2	canada	GPE
taxlaw-2811	127	3	13	CARDINAL
taxlaw-2811	128	1	amin mawani	PERSON
taxlaw-2811	128	2	20	CARDINAL
taxlaw-2811	131	1	495	CARDINAL
taxlaw-2811	131	2	499-500	CARDINAL
taxlaw-2811	131	3	2003	DATE
taxlaw-2811	135	1	14	CARDINAL
taxlaw-2811	135	2	bickley &	ORG
taxlaw-2811	135	3	8	CARDINAL
taxlaw-2811	135	4	11	CARDINAL
taxlaw-2811	135	5	compton et al.	PERSON
taxlaw-2811	135	6	8	CARDINAL
taxlaw-2811	135	7	474	CARDINAL
taxlaw-2811	136	1	15	CARDINAL
taxlaw-2811	136	2	compton et al.	PERSON
taxlaw-2811	136	3	8	CARDINAL
taxlaw-2811	136	4	489	CARDINAL
taxlaw-2811	137	1	16	CARDINAL
taxlaw-2811	138	1	sec	ORG
taxlaw-2811	138	2	arthur levitt	PERSON
taxlaw-2811	139	1	charles forelle & james bandler	ORG
taxlaw-2811	139	2	five	CARDINAL
taxlaw-2811	139	3	wall st	GPE
taxlaw-2811	139	4	j.	PERSON
taxlaw-2811	139	5	22, 2006	DATE
taxlaw-2811	139	6	geoffrey manne & joshua	ORG
taxlaw-2811	139	7	d. wright	PERSON
taxlaw-2811	139	8	2 corp.	ORG
taxlaw-2811	139	9	l. rev	PERSON
taxlaw-2811	139	10	385	CARDINAL
taxlaw-2811	139	11	392	CARDINAL
taxlaw-2811	139	12	2006	DATE
taxlaw-2811	139	13	kristina minnick & mengxin zhao	ORG
taxlaw-2811	139	14	32	CARDINAL
taxlaw-2811	141	1	449	CARDINAL
taxlaw-2811	141	2	450-51	CARDINAL
taxlaw-2811	141	3	2009	DATE
taxlaw-2811	142	1	18	CARDINAL
taxlaw-2811	142	2	lucian a. bebchuk &	PERSON
taxlaw-2811	142	3	m. fried	PERSON
taxlaw-2811	142	4	17	CARDINAL
taxlaw-2811	142	5	j. econ	PERSON
taxlaw-2811	143	1	persp	PERSON
taxlaw-2811	144	1	71	CARDINAL
taxlaw-2811	144	2	79	DATE
taxlaw-2811	144	3	2003	DATE
taxlaw-2811	145	1	19	CARDINAL
taxlaw-2811	145	2	compton	PERSON
taxlaw-2811	145	3	supra	PERSON
taxlaw-2811	145	4	3	CARDINAL
taxlaw-2811	145	5	383-86	DATE
taxlaw-2811	145	6	20	CARDINAL
taxlaw-2811	146	1	yonca ertimur et	ORG
taxlaw-2811	146	2	104	CARDINAL
taxlaw-2811	147	1	118	CARDINAL
taxlaw-2811	147	2	119	CARDINAL
taxlaw-2811	147	3	2012	DATE
taxlaw-2811	148	1	21	CARDINAL
taxlaw-2811	149	1	u.s.	GPE
taxlaw-2811	149	2	compton	PERSON
taxlaw-2811	149	3	supra	PERSON
taxlaw-2811	149	4	3	CARDINAL
taxlaw-2811	149	5	391	CARDINAL
taxlaw-2811	150	1	u.s.	GPE
taxlaw-2811	150	2	canadian	NORP
taxlaw-2811	150	3	u.s.	GPE
taxlaw-2811	152	1	u.k.	GPE
taxlaw-2811	152	2	australia	GPE
taxlaw-2811	153	1	compton et al.	PERSON
taxlaw-2811	153	2	8	CARDINAL
taxlaw-2811	153	3	483	CARDINAL
taxlaw-2811	153	4	490	CARDINAL
taxlaw-2811	154	1	u.s.	GPE
taxlaw-2811	154	2	150	CARDINAL
taxlaw-2811	154	3	columbia	ORG
taxlaw-2811	155	1	canadian	NORP
taxlaw-2811	155	2	u.s.	GPE
taxlaw-2811	156	1	the united states	GPE
taxlaw-2811	156	2	22	CARDINAL
taxlaw-2811	156	3	canada	GPE
taxlaw-2811	157	1	ii	PERSON
taxlaw-2811	158	1	two	CARDINAL
taxlaw-2811	158	2	two	CARDINAL
taxlaw-2811	159	1	23	CARDINAL
taxlaw-2811	159	2	canada	GPE
taxlaw-2811	160	1	canada	GPE
taxlaw-2811	160	2	the united states	GPE
taxlaw-2811	161	1	24	CARDINAL
taxlaw-2811	161	2	u.s.	GPE
taxlaw-2811	161	3	2004	DATE
taxlaw-2811	161	4	enron	ORG
taxlaw-2811	161	5	worldcom	ORG
taxlaw-2811	163	1	489	CARDINAL
taxlaw-2811	164	1	22	CARDINAL
taxlaw-2811	164	2	u.s.	GPE
taxlaw-2811	164	3	1	CARDINAL
taxlaw-2811	164	4	edward f. koren et al.	PERSON
taxlaw-2811	164	5	2:68	DATE
taxlaw-2811	164	6	2012	DATE
taxlaw-2811	165	1	23	CARDINAL
taxlaw-2811	166	1	the united states	GPE
taxlaw-2811	166	2	canada	GPE
taxlaw-2811	167	1	the united states	GPE
taxlaw-2811	167	2	canada	GPE
taxlaw-2811	167	3	u.s.	GPE
taxlaw-2811	167	4	canadian	NORP
taxlaw-2811	170	1	more than $1 million	MONEY
taxlaw-2811	170	2	four	CARDINAL
taxlaw-2811	170	3	u.s.	GPE
taxlaw-2811	172	1	west supp	GPE
taxlaw-2811	173	1	2011	DATE
taxlaw-2811	175	1	one year	DATE
taxlaw-2811	176	1	less than one year	DATE
taxlaw-2811	177	1	d.	NORP
taxlaw-2811	179	1	100,000	MONEY
taxlaw-2811	182	1	2006	DATE
taxlaw-2811	183	1	second	ORDINAL
taxlaw-2811	185	1	west supp	GPE
taxlaw-2811	186	1	2011	DATE
taxlaw-2811	188	1	the united states	GPE
taxlaw-2811	189	1	2	CARDINAL
taxlaw-2811	189	2	566	CARDINAL
taxlaw-2811	190	1	the united states	GPE
taxlaw-2811	191	1	24	CARDINAL
taxlaw-2811	191	2	daniel sandler	PERSON
taxlaw-2811	191	3	49	DATE
taxlaw-2811	192	1	j. 259	PERSON
taxlaw-2811	192	2	2001	DATE
taxlaw-2811	192	3	canada	GPE
taxlaw-2811	192	4	the united states	GPE
taxlaw-2811	193	1	2012	DATE
taxlaw-2811	193	2	151	CARDINAL
taxlaw-2811	193	3	a. canadian	NORP
taxlaw-2811	193	4	canada	GPE
taxlaw-2811	193	5	the united states	GPE
taxlaw-2811	194	1	section 7	LAW
taxlaw-2811	194	2	canadian	NORP
taxlaw-2811	195	1	25	CARDINAL
taxlaw-2811	195	2	section 7	LAW
taxlaw-2811	195	3	one-half	CARDINAL
taxlaw-2811	195	4	one-fifth	CARDINAL
taxlaw-2811	195	5	26	CARDINAL
taxlaw-2811	196	1	two	CARDINAL
taxlaw-2811	197	1	first	ORDINAL
taxlaw-2811	197	2	annual	DATE
taxlaw-2811	197	3	the year	DATE
taxlaw-2811	197	4	7(1	DATE
taxlaw-2811	198	1	27	CARDINAL
taxlaw-2811	199	1	second	ORDINAL
taxlaw-2811	200	1	section 38	LAW
taxlaw-2811	201	1	28	CARDINAL
taxlaw-2811	202	1	one	CARDINAL
taxlaw-2811	202	2	canadian	NORP
taxlaw-2811	204	1	29	CARDINAL
taxlaw-2811	204	2	one-half	CARDINAL
taxlaw-2811	204	3	110(1)(d.1	CARDINAL
taxlaw-2811	205	1	30	CARDINAL
taxlaw-2811	206	1	25	CARDINAL
taxlaw-2811	206	2	1985	DATE
taxlaw-2811	206	3	5th	ORDINAL
taxlaw-2811	206	4	s. 7	PERSON
taxlaw-2811	207	1	26	CARDINAL
taxlaw-2811	207	2	the united states	GPE
taxlaw-2811	208	1	39	CARDINAL
taxlaw-2811	209	1	fifteen percent	PERCENT
taxlaw-2811	209	2	40,000	MONEY
taxlaw-2811	211	1	two-fifths	CARDINAL
taxlaw-2811	211	2	two-fifths	CARDINAL
taxlaw-2811	211	3	one-half	CARDINAL
taxlaw-2811	212	1	s. 127.52(1)(h)(ii)(b	PERSON
taxlaw-2811	213	1	seven years	DATE
taxlaw-2811	215	1	27	CARDINAL
taxlaw-2811	215	2	s. 7(1	PERSON
taxlaw-2811	216	1	28	CARDINAL
taxlaw-2811	216	2	s. 38(a	PERSON
taxlaw-2811	217	1	1972 to 1988	DATE
taxlaw-2811	217	2	one-half	DATE
taxlaw-2811	218	1	1988	DATE
taxlaw-2811	218	2	two-thirds	CARDINAL
taxlaw-2811	218	3	1990	DATE
taxlaw-2811	218	4	three-quarters	CARDINAL
taxlaw-2811	219	1	february 2000	DATE
taxlaw-2811	219	2	two-thirds	CARDINAL
taxlaw-2811	219	3	october 2000	DATE
taxlaw-2811	219	4	one-half	CARDINAL
taxlaw-2811	220	1	29	CARDINAL
taxlaw-2811	220	2	s. 7(1.1	PERSON
taxlaw-2811	221	1	30	CARDINAL
taxlaw-2811	221	2	110(1)(d.1	CARDINAL
taxlaw-2811	222	1	s. 110(1)(d	PERSON
taxlaw-2811	222	2	110(1)(d.1	DATE
taxlaw-2811	223	1	152	CARDINAL
taxlaw-2811	223	2	columbia	ORG
taxlaw-2811	224	1	one-half	CARDINAL
taxlaw-2811	224	2	three	CARDINAL
taxlaw-2811	224	3	1	CARDINAL
taxlaw-2811	224	4	2	CARDINAL
taxlaw-2811	224	5	3	CARDINAL
taxlaw-2811	225	1	31	CARDINAL
taxlaw-2811	225	2	february 27, 2000	DATE
taxlaw-2811	225	3	4:00 p.m.	TIME
taxlaw-2811	225	4	march 4, 2010	DATE
taxlaw-2811	225	5	32	DATE
taxlaw-2811	225	6	7(8	DATE
taxlaw-2811	225	7	16	CARDINAL
taxlaw-2811	225	8	1	CARDINAL
taxlaw-2811	225	9	canadian	NORP
taxlaw-2811	225	10	2	CARDINAL
taxlaw-2811	225	11	canadian	NORP
taxlaw-2811	225	12	3	CARDINAL
taxlaw-2811	226	1	33	CARDINAL
taxlaw-2811	226	2	100,000	MONEY
taxlaw-2811	226	3	34	CARDINAL
taxlaw-2811	228	1	the united states	GPE
taxlaw-2811	229	1	35	CARDINAL
taxlaw-2811	230	1	36	CARDINAL
taxlaw-2811	231	1	1	CARDINAL
taxlaw-2811	231	2	2	CARDINAL
taxlaw-2811	231	3	two years	DATE
taxlaw-2811	231	4	one year	DATE
taxlaw-2811	231	5	3	CARDINAL
taxlaw-2811	231	6	first	ORDINAL
taxlaw-2811	231	7	the year	DATE
taxlaw-2811	231	8	100,000	MONEY
taxlaw-2811	232	1	37	CARDINAL
taxlaw-2811	232	2	38	CARDINAL
taxlaw-2811	232	3	39	CARDINAL
taxlaw-2811	234	1	s. 110(1)(d	PERSON
taxlaw-2811	235	1	31	CARDINAL
taxlaw-2811	235	2	s. 110(1)(d	PERSON
taxlaw-2811	236	1	32	CARDINAL
taxlaw-2811	236	2	the march 4, 2010	DATE
taxlaw-2811	236	3	15	CARDINAL
taxlaw-2811	236	4	4 p.m.	TIME
taxlaw-2811	236	5	that day	DATE
taxlaw-2811	237	1	canada	GPE
taxlaw-2811	237	2	2010	DATE
taxlaw-2811	237	3	s. 39	ORG
taxlaw-2811	238	1	33	CARDINAL
taxlaw-2811	238	2	s. 110(1)(d	PERSON
taxlaw-2811	239	1	34	CARDINAL
taxlaw-2811	240	1	35	CARDINAL
taxlaw-2811	241	1	2006	DATE
taxlaw-2811	242	1	421	CARDINAL
taxlaw-2811	242	2	2006	DATE
taxlaw-2811	243	1	422	CARDINAL
taxlaw-2811	243	2	2006	DATE
taxlaw-2811	244	1	espps	PERSON
taxlaw-2811	246	1	36	CARDINAL
taxlaw-2811	247	1	83	DATE
taxlaw-2811	247	2	421	CARDINAL
taxlaw-2811	247	3	422	CARDINAL
taxlaw-2811	247	4	2006	DATE
taxlaw-2811	248	1	37 i.r.c	QUANTITY
taxlaw-2811	249	1	2006	DATE
taxlaw-2811	250	1	100,000	MONEY
taxlaw-2811	252	1	83	DATE
taxlaw-2811	252	2	2006	DATE
taxlaw-2811	253	1	38	CARDINAL
taxlaw-2811	254	1	2006	DATE
taxlaw-2811	255	1	39	CARDINAL
taxlaw-2811	258	1	56	CARDINAL
taxlaw-2811	258	2	58	CARDINAL
taxlaw-2811	258	3	2006	DATE
taxlaw-2811	259	1	57	DATE
taxlaw-2811	259	2	west 2011	DATE
taxlaw-2811	262	1	55	CARDINAL
taxlaw-2811	264	1	first	ORDINAL
taxlaw-2811	264	2	2012	DATE
taxlaw-2811	264	3	153	CARDINAL
taxlaw-2811	264	4	at least one year	DATE
taxlaw-2811	264	5	fifteen percent	PERCENT
taxlaw-2811	265	1	40	CARDINAL
taxlaw-2811	265	2	41	CARDINAL
taxlaw-2811	265	3	nso	PERSON
taxlaw-2811	265	4	the year	DATE
taxlaw-2811	265	5	the year	DATE
taxlaw-2811	266	1	42	CARDINAL
taxlaw-2811	266	2	four	CARDINAL
taxlaw-2811	266	3	1	CARDINAL
taxlaw-2811	266	4	2	CARDINAL
taxlaw-2811	266	5	3	CARDINAL
taxlaw-2811	266	6	4	CARDINAL
taxlaw-2811	267	1	43	CARDINAL
taxlaw-2811	267	2	first	ORDINAL
taxlaw-2811	267	3	three	CARDINAL
taxlaw-2811	268	1	one year	DATE
taxlaw-2811	268	2	two years	DATE
taxlaw-2811	270	1	west 2011	DATE
taxlaw-2811	271	1	26%	PERCENT
taxlaw-2811	271	2	up to $175,000	MONEY
taxlaw-2811	271	3	28%	PERCENT
taxlaw-2811	273	1	west 2011	DATE
taxlaw-2811	274	1	45,000	MONEY
taxlaw-2811	274	2	45,000	MONEY
taxlaw-2811	274	3	33,750	MONEY
taxlaw-2811	276	1	55(d	CARDINAL
taxlaw-2811	276	2	west 2011	DATE
taxlaw-2811	277	1	150,000	MONEY
taxlaw-2811	277	2	112,500	MONEY
taxlaw-2811	278	1	the tax year	DATE
taxlaw-2811	280	1	56(b)(3	CARDINAL
taxlaw-2811	280	2	2006	DATE
taxlaw-2811	281	1	the same year	DATE
taxlaw-2811	281	2	iso	PERSON
taxlaw-2811	284	1	2006	DATE
taxlaw-2811	287	1	2006	DATE
taxlaw-2811	288	1	55(b)(3	CARDINAL
taxlaw-2811	288	2	west 2011	DATE
taxlaw-2811	289	1	subsequent years	DATE
taxlaw-2811	289	2	the subsequent year	DATE
taxlaw-2811	292	1	2009	DATE
taxlaw-2811	292	2	the prior year’s	DATE
taxlaw-2811	293	1	4	CARDINAL
taxlaw-2811	293	2	francine j. lipman	PERSON
taxlaw-2811	293	3	39	CARDINAL
taxlaw-2811	294	1	j.	PERSON
taxlaw-2811	294	2	legis	GPE
taxlaw-2811	295	1	337	CARDINAL
taxlaw-2811	295	2	2002	DATE
taxlaw-2811	296	1	40 i.r.c	QUANTITY
taxlaw-2811	297	1	2006	DATE
taxlaw-2811	298	1	prior to	DATE
taxlaw-2811	298	2	2003	DATE
taxlaw-2811	298	3	20%	PERCENT
taxlaw-2811	299	1	2003	DATE
taxlaw-2811	299	2	5%	PERCENT
taxlaw-2811	299	3	two	CARDINAL
taxlaw-2811	299	4	15%	PERCENT
taxlaw-2811	300	1	2008	DATE
taxlaw-2811	300	2	two	CARDINAL
taxlaw-2811	300	3	5% and 15%	PERCENT
taxlaw-2811	300	4	zero	CARDINAL
taxlaw-2811	301	1	the end of 2012	DATE
taxlaw-2811	302	1	2010	DATE
taxlaw-2811	303	1	111	CARDINAL
taxlaw-2811	303	2	312	CARDINAL
taxlaw-2811	303	3	124	CARDINAL
taxlaw-2811	303	4	3296	CARDINAL
taxlaw-2811	303	5	the end of 2010	DATE
taxlaw-2811	303	6	the end of 2012	DATE
taxlaw-2811	304	1	41	CARDINAL
taxlaw-2811	305	1	83	CARDINAL
taxlaw-2811	305	2	2006	DATE
taxlaw-2811	306	1	42 i.r.c	QUANTITY
taxlaw-2811	307	1	2006	DATE
taxlaw-2811	308	1	43	CARDINAL
taxlaw-2811	310	1	1.83-7(b)(2	MONEY
taxlaw-2811	310	2	2004	DATE
taxlaw-2811	311	1	154	CARDINAL
taxlaw-2811	312	1	44	CARDINAL
taxlaw-2811	313	1	45	CARDINAL
taxlaw-2811	314	1	46	CARDINAL
taxlaw-2811	314	2	409a	PRODUCT
taxlaw-2811	314	3	late 2004	DATE
taxlaw-2811	314	4	nso	PERSON
taxlaw-2811	315	1	47	CARDINAL
taxlaw-2811	316	1	48	CARDINAL
taxlaw-2811	317	1	49	CARDINAL
taxlaw-2811	318	1	50	CARDINAL
taxlaw-2811	318	2	one year	DATE
taxlaw-2811	318	3	more than a year	DATE
taxlaw-2811	318	4	fifteen percent	PERCENT
taxlaw-2811	319	1	51	CARDINAL
taxlaw-2811	321	1	enron	ORG
taxlaw-2811	321	2	tyco	ORG
taxlaw-2811	321	3	worldcom	ORG
taxlaw-2811	321	4	american	NORP
taxlaw-2811	321	5	2004	DATE
taxlaw-2811	321	6	409a	PRODUCT
taxlaw-2811	321	7	52	DATE
taxlaw-2811	322	1	53	CARDINAL
taxlaw-2811	324	1	1	CARDINAL
taxlaw-2811	324	2	a taxable year	DATE
taxlaw-2811	324	3	2	CARDINAL
taxlaw-2811	324	4	3	CARDINAL
taxlaw-2811	324	5	4	CARDINAL
taxlaw-2811	324	6	44	CARDINAL
taxlaw-2811	325	1	2006	DATE
taxlaw-2811	326	1	45	CARDINAL
taxlaw-2811	327	1	2006	DATE
taxlaw-2811	328	1	1222	DATE
taxlaw-2811	329	1	46	DATE
taxlaw-2811	330	1	2006	DATE
taxlaw-2811	331	1	47	CARDINAL
taxlaw-2811	332	1	83(e	CARDINAL
taxlaw-2811	332	2	2006	DATE
taxlaw-2811	333	1	48	CARDINAL
taxlaw-2811	334	1	2006	DATE
taxlaw-2811	335	1	49	DATE
taxlaw-2811	336	1	1221 (2006	DATE
taxlaw-2811	337	1	51	CARDINAL
taxlaw-2811	338	1	2006	DATE
taxlaw-2811	339	1	1222	DATE
taxlaw-2811	340	1	52	CARDINAL
taxlaw-2811	340	2	american	NORP
taxlaw-2811	340	3	2004	DATE
taxlaw-2811	342	1	108	CARDINAL
taxlaw-2811	342	2	885	CARDINAL
taxlaw-2811	342	3	118	CARDINAL
taxlaw-2811	343	1	1418	CARDINAL
taxlaw-2811	343	2	1635	CARDINAL
taxlaw-2811	344	1	53	CARDINAL
taxlaw-2811	344	2	october 2004	DATE
taxlaw-2811	344	3	december 31, 2006	DATE
taxlaw-2811	344	4	409a	PRODUCT
taxlaw-2811	346	1	2006	DATE
taxlaw-2811	347	1	2012	DATE
taxlaw-2811	347	2	155	CARDINAL
taxlaw-2811	347	3	the taxable year	DATE
taxlaw-2811	347	4	years	DATE
taxlaw-2811	347	5	the taxable year	DATE
taxlaw-2811	349	1	a taxable year	DATE
taxlaw-2811	349	2	20 percent	PERCENT
taxlaw-2811	350	1	1	CARDINAL
taxlaw-2811	350	2	the taxable year	DATE
taxlaw-2811	350	3	first	ORDINAL
taxlaw-2811	353	1	54	CARDINAL
taxlaw-2811	354	1	409a(a)(1)(a	DATE
taxlaw-2811	354	2	the taxable year	DATE
taxlaw-2811	355	1	55	CARDINAL
taxlaw-2811	355	2	409a(a)(1)(b	DATE
taxlaw-2811	355	3	56	CARDINAL
taxlaw-2811	355	4	twenty percent	PERCENT
taxlaw-2811	356	1	57	CARDINAL
taxlaw-2811	356	2	54	CARDINAL
taxlaw-2811	356	3	4	CARDINAL
taxlaw-2811	357	1	55 i.r.c	QUANTITY
taxlaw-2811	358	1	2006	DATE
taxlaw-2811	359	1	56	CARDINAL
taxlaw-2811	360	1	409a	PRODUCT
taxlaw-2811	362	1	2006	DATE
taxlaw-2811	363	1	409a	PRODUCT
taxlaw-2811	364	1	57	CARDINAL
taxlaw-2811	365	1	west 2011	DATE
taxlaw-2811	366	1	156	CARDINAL
taxlaw-2811	366	2	columbia	ORG
taxlaw-2811	366	3	the year	DATE
taxlaw-2811	366	4	every subsequent year	DATE
taxlaw-2811	366	5	the year	DATE
taxlaw-2811	366	6	a previous year	DATE
taxlaw-2811	367	1	409a	PRODUCT
taxlaw-2811	368	1	the last day	DATE
taxlaw-2811	368	2	the year	DATE
taxlaw-2811	369	1	58	CARDINAL
taxlaw-2811	371	1	59	CARDINAL
taxlaw-2811	371	2	each year	DATE
taxlaw-2811	371	3	the year	DATE
taxlaw-2811	371	4	the year	DATE
taxlaw-2811	371	5	december 31	DATE
taxlaw-2811	371	6	the subsequent year	DATE
taxlaw-2811	372	1	60 58	CARDINAL
taxlaw-2811	375	1	1.409a-4(b)(6	DATE
taxlaw-2811	375	2	73	CARDINAL
taxlaw-2811	377	1	74.399	CARDINAL
taxlaw-2811	377	2	dec. 5, 2008	DATE
taxlaw-2811	378	1	irs	ORG
taxlaw-2811	378	2	2005-1	DATE
taxlaw-2811	378	3	irs	ORG
taxlaw-2811	380	1	2005-1, 2005-1	DATE
taxlaw-2811	380	2	274	CARDINAL
taxlaw-2811	381	1	april 10, 2007	DATE
taxlaw-2811	381	2	years	DATE
taxlaw-2811	381	3	21, 2008	DATE
taxlaw-2811	382	1	2006-100	DATE
taxlaw-2811	382	2	2005	DATE
taxlaw-2811	382	3	2006	DATE
taxlaw-2811	382	4	the year-end	DATE
taxlaw-2811	382	5	december 31	DATE
taxlaw-2811	384	1	2006-100	DATE
taxlaw-2811	384	2	2006-2	DATE
taxlaw-2811	385	1	irs	ORG
taxlaw-2811	386	1	section 409a(a	LAW
taxlaw-2811	386	2	multiple years	DATE
taxlaw-2811	386	3	more than one	CARDINAL
taxlaw-2811	387	1	irs	ORG
taxlaw-2811	391	1	1.409a-4(b)(6	DATE
taxlaw-2811	391	2	73	CARDINAL
taxlaw-2811	393	1	74.386	CARDINAL
taxlaw-2811	393	2	dec. 5, 2008	DATE
taxlaw-2811	394	1	59	CARDINAL
taxlaw-2811	394	2	409a	PRODUCT
taxlaw-2811	396	1	2008-51	DATE
taxlaw-2811	397	1	1297	CARDINAL
taxlaw-2811	397	2	1336	CARDINAL
taxlaw-2811	397	3	dec. 22, 2008	DATE
taxlaw-2811	398	1	60	CARDINAL
taxlaw-2811	399	1	december 31, 2009	DATE
taxlaw-2811	399	2	30,000	CARDINAL
taxlaw-2811	399	3	10	MONEY
taxlaw-2811	400	1	one-third	CARDINAL
taxlaw-2811	400	2	december 31 of 2010, 2011	DATE
taxlaw-2811	400	3	2012	DATE
taxlaw-2811	401	1	december 31, 2009	DATE
taxlaw-2811	401	2	12	MONEY
taxlaw-2811	401	3	december 1, 2009	DATE
taxlaw-2811	401	4	10	MONEY
taxlaw-2811	402	1	december 31, 2009	DATE
taxlaw-2811	404	1	2006	DATE
taxlaw-2811	404	2	december 31, 2010	DATE
taxlaw-2811	404	3	14	MONEY
taxlaw-2811	405	1	10,000	CARDINAL
taxlaw-2811	406	1	december 31, 2009	DATE
taxlaw-2811	406	2	409a	PRODUCT
taxlaw-2811	407	1	d.	NORP
taxlaw-2811	407	2	2010	DATE
taxlaw-2811	407	3	40,000	MONEY
taxlaw-2811	407	4	4	MONEY
taxlaw-2811	407	5	10,000	CARDINAL
taxlaw-2811	408	1	8,000	MONEY
taxlaw-2811	408	2	20%	PERCENT
taxlaw-2811	408	3	40,000	MONEY
taxlaw-2811	410	1	supra	PERSON
taxlaw-2811	410	2	56	CARDINAL
taxlaw-2811	410	3	december 31, 2011	DATE
taxlaw-2811	410	4	an additional 10,000	CARDINAL
taxlaw-2811	410	5	17	MONEY
taxlaw-2811	411	1	100,000	MONEY
taxlaw-2811	411	2	2011	DATE
taxlaw-2811	411	3	40,000	MONEY
taxlaw-2811	411	4	2010	DATE
taxlaw-2811	412	1	20,000	MONEY
taxlaw-2811	413	1	december 31, 2012	DATE
taxlaw-2811	413	2	10,000	CARDINAL
taxlaw-2811	413	3	15	MONEY
taxlaw-2811	414	1	10,000	MONEY
taxlaw-2811	414	2	that year	DATE
taxlaw-2811	415	1	5	MONEY
taxlaw-2811	415	2	30,000	CARDINAL
taxlaw-2811	415	3	140,000	MONEY
taxlaw-2811	415	4	2011	DATE
taxlaw-2811	415	5	2012	DATE
taxlaw-2811	415	6	1,000	MONEY
taxlaw-2811	416	1	a subsequent year	DATE
taxlaw-2811	416	2	above $15	MONEY
taxlaw-2811	416	3	2012	DATE
taxlaw-2811	416	4	157	CARDINAL
taxlaw-2811	416	5	canada	GPE
taxlaw-2811	416	6	the united states	GPE
taxlaw-2811	416	7	one	CARDINAL
taxlaw-2811	417	1	canada	GPE
taxlaw-2811	418	1	61	CARDINAL
taxlaw-2811	419	1	canada	GPE
taxlaw-2811	419	2	the canada revenue	ORG
taxlaw-2811	419	3	an earlier year	DATE
taxlaw-2811	420	1	daily	DATE
taxlaw-2811	421	1	62	CARDINAL
taxlaw-2811	422	1	63	CARDINAL
taxlaw-2811	422	2	409a	PRODUCT
taxlaw-2811	423	1	2017	DATE
taxlaw-2811	423	2	21	MONEY
taxlaw-2811	423	3	no previous december 31	DATE
taxlaw-2811	423	4	330,000	MONEY
taxlaw-2811	423	5	previous years	DATE
taxlaw-2811	423	6	20%	PERCENT
taxlaw-2811	425	1	2006	DATE
taxlaw-2811	426	1	61	CARDINAL
taxlaw-2811	426	2	s. 110(1)(d	PERSON
taxlaw-2811	427	1	62	CARDINAL
taxlaw-2811	429	1	canada	GPE
taxlaw-2811	429	2	50%	PERCENT
taxlaw-2811	429	3	year	DATE
taxlaw-2811	430	1	s. 163(2	PERSON
taxlaw-2811	431	1	the united states	GPE
taxlaw-2811	431	2	canada	GPE
taxlaw-2811	431	3	20%	PERCENT
taxlaw-2811	431	4	40%	PERCENT
taxlaw-2811	433	1	west 2011	DATE
taxlaw-2811	434	1	the united states	GPE
taxlaw-2811	434	2	canada	GPE
taxlaw-2811	434	3	the united states	GPE
taxlaw-2811	435	1	compton et al.	PERSON
taxlaw-2811	435	2	3	CARDINAL
taxlaw-2811	435	3	373	CARDINAL
taxlaw-2811	437	1	the united states	GPE
taxlaw-2811	437	2	canada	GPE
taxlaw-2811	438	1	the canada revenue agency	ORG
taxlaw-2811	439	1	canada	GPE
taxlaw-2811	439	2	the united states	GPE
taxlaw-2811	440	1	the internal revenue service	ORG
taxlaw-2811	442	1	treas	PERSON
taxlaw-2811	443	1	dir	ORG
taxlaw-2811	444	1	lmsb	ORG
taxlaw-2811	444	2	04-0407	DATE
taxlaw-2811	444	3	june 15, 2007	DATE
taxlaw-2811	445	1	the united states	GPE
taxlaw-2811	445	2	the united states	GPE
taxlaw-2811	446	1	65	CARDINAL
taxlaw-2811	447	1	63	CARDINAL
taxlaw-2811	447	2	three	CARDINAL
taxlaw-2811	448	1	david joulfaian	PERSON
taxlaw-2811	448	2	82	CARDINAL
taxlaw-2811	449	1	698	CARDINAL
taxlaw-2811	449	2	698-99	CARDINAL
taxlaw-2811	450	1	158	CARDINAL
taxlaw-2811	451	1	the united states	GPE
taxlaw-2811	452	1	409a	PRODUCT
taxlaw-2811	453	1	at least a year	DATE
taxlaw-2811	454	1	the year	DATE
taxlaw-2811	456	1	the year	DATE
taxlaw-2811	457	1	december 31 of each year	DATE
taxlaw-2811	460	1	409a	PRODUCT
taxlaw-2811	461	1	64	CARDINAL
taxlaw-2811	461	2	sandmo	ORG
taxlaw-2811	461	3	65	CARDINAL
taxlaw-2811	462	1	the united states	GPE
taxlaw-2811	463	1	the united states	GPE
taxlaw-2811	463	2	66	CARDINAL
taxlaw-2811	463	3	irs	ORG
taxlaw-2811	466	1	30,000	CARDINAL
taxlaw-2811	466	2	ten years	DATE
taxlaw-2811	467	1	october 16	DATE
taxlaw-2811	467	2	14.25	MONEY
taxlaw-2811	467	3	november 30	DATE
taxlaw-2811	467	4	18.40	MONEY
taxlaw-2811	468	1	64	CARDINAL
taxlaw-2811	468	2	62	CARDINAL
taxlaw-2811	469	1	65	CARDINAL
taxlaw-2811	469	2	michael g. allingham & agnar sandmo	PERSON
taxlaw-2811	469	3	1	CARDINAL
taxlaw-2811	469	4	j. pub	ORG
taxlaw-2811	471	1	323	CARDINAL
taxlaw-2811	471	2	1972	DATE
taxlaw-2811	472	1	the last thirty years	DATE
taxlaw-2811	473	1	kim	PERSON
taxlaw-2811	473	2	54	CARDINAL
taxlaw-2811	474	1	525	CARDINAL
taxlaw-2811	474	2	1987	DATE
taxlaw-2811	474	3	helmuth cremer	PERSON
taxlaw-2811	474	4	maurice marchand & pierre pestieau	ORG
taxlaw-2811	474	5	43	CARDINAL
taxlaw-2811	474	6	j. pub	ORG
taxlaw-2811	476	1	67	CARDINAL
taxlaw-2811	476	2	1990	DATE
taxlaw-2811	476	3	dilip mookherjee & ivan	ORG
taxlaw-2811	476	4	png	ORG
taxlaw-2811	476	5	104 q. j. econ	ORG
taxlaw-2811	477	1	399	CARDINAL
taxlaw-2811	477	2	1989	DATE
taxlaw-2811	477	3	sanchez & joel sobel	ORG
taxlaw-2811	477	4	50	CARDINAL
taxlaw-2811	477	5	j. pub	ORG
taxlaw-2811	479	1	345	CARDINAL
taxlaw-2811	479	2	1993	DATE
taxlaw-2811	479	3	suzanne scotchmer	PERSON
taxlaw-2811	479	4	77	CARDINAL
taxlaw-2811	481	1	rev	PERSON
taxlaw-2811	481	2	229	CARDINAL
taxlaw-2811	481	3	1987	DATE
taxlaw-2811	481	4	greg trandel & arthur	ORG
taxlaw-2811	481	5	62	CARDINAL
taxlaw-2811	482	1	217	CARDINAL
taxlaw-2811	482	2	1999	DATE
taxlaw-2811	482	3	harry watson	PERSON
taxlaw-2811	482	4	27	CARDINAL
taxlaw-2811	482	5	j. pub.	ORG
taxlaw-2811	484	1	231	CARDINAL
taxlaw-2811	484	2	1985	DATE
taxlaw-2811	485	1	james andreoni	PERSON
taxlaw-2811	485	2	brian erard	PERSON
taxlaw-2811	485	3	jonathan feinstein	PERSON
taxlaw-2811	485	4	36	CARDINAL
taxlaw-2811	485	5	j. econ	PERSON
taxlaw-2811	486	1	818	CARDINAL
taxlaw-2811	486	2	818	CARDINAL
taxlaw-2811	486	3	823-25	CARDINAL
taxlaw-2811	486	4	1998	DATE
taxlaw-2811	486	5	joel slemrod & shlomo yitzhaki	ORG
taxlaw-2811	486	6	3	CARDINAL
taxlaw-2811	486	7	1423	CARDINAL
taxlaw-2811	486	8	1429-36	CARDINAL
taxlaw-2811	486	9	a. j. auerbach	PERSON
taxlaw-2811	486	10	m. felstein eds.	PERSON
taxlaw-2811	486	11	2002	DATE
taxlaw-2811	487	1	66	CARDINAL
taxlaw-2811	487	2	8	CARDINAL
taxlaw-2811	488	1	2012	DATE
taxlaw-2811	488	2	159	CARDINAL
taxlaw-2811	488	3	twenty-nine percent	PERCENT
taxlaw-2811	489	1	u.s.	GPE
taxlaw-2811	490	1	409a	PRODUCT
taxlaw-2811	490	2	67	CARDINAL
taxlaw-2811	490	3	canada	GPE
taxlaw-2811	490	4	the united states	GPE
taxlaw-2811	490	5	150,000	MONEY
taxlaw-2811	491	1	fourth	ORDINAL
taxlaw-2811	492	1	four	CARDINAL
taxlaw-2811	492	2	1	CARDINAL
taxlaw-2811	492	3	2	CARDINAL
taxlaw-2811	492	4	3	CARDINAL
taxlaw-2811	492	5	4	CARDINAL
taxlaw-2811	493	1	the last row	DATE
taxlaw-2811	493	2	canadian	NORP
taxlaw-2811	493	3	canadian	NORP
taxlaw-2811	493	4	u.s.	GPE
taxlaw-2811	494	1	fourth	ORDINAL
taxlaw-2811	494	2	u.s.	GPE
taxlaw-2811	494	3	the year	DATE
taxlaw-2811	494	4	canadian	NORP
taxlaw-2811	494	5	u.s.	GPE
taxlaw-2811	495	1	a.	PERSON
taxlaw-2811	495	2	1	CARDINAL
taxlaw-2811	495	3	first	ORDINAL
taxlaw-2811	495	4	the same date	DATE
taxlaw-2811	496	1	68	CARDINAL
taxlaw-2811	496	2	22.77	MONEY
taxlaw-2811	497	1	1	CARDINAL
taxlaw-2811	497	2	canada	GPE
taxlaw-2811	497	3	the united states	GPE
taxlaw-2811	498	1	67	CARDINAL
taxlaw-2811	498	2	409a	PRODUCT
taxlaw-2811	498	3	2004	DATE
taxlaw-2811	498	4	the end of 2006	DATE
taxlaw-2811	498	5	409a	PRODUCT
taxlaw-2811	499	1	53	CARDINAL
taxlaw-2811	499	2	68	CARDINAL
taxlaw-2811	499	3	jennifer n. carpenter & barbara remmers	PERSON
taxlaw-2811	499	4	74	CARDINAL
taxlaw-2811	500	1	513	CARDINAL
taxlaw-2811	500	2	514	CARDINAL
taxlaw-2811	500	3	2001	DATE
taxlaw-2811	500	4	david yermack	PERSON
taxlaw-2811	500	5	55	CARDINAL
taxlaw-2811	500	6	1367	DATE
taxlaw-2811	500	7	1368	DATE
taxlaw-2811	500	8	2000	DATE
taxlaw-2811	501	1	may 1991	DATE
taxlaw-2811	501	2	the united states	GPE
taxlaw-2811	501	3	six months	DATE
taxlaw-2811	502	1	carpenter & remmers	ORG
taxlaw-2811	502	2	supra	PERSON
taxlaw-2811	503	1	160	CARDINAL
taxlaw-2811	503	2	columbia	ORG
taxlaw-2811	503	3	1	CARDINAL
taxlaw-2811	503	4	1	CARDINAL
taxlaw-2811	503	5	2	CARDINAL
taxlaw-2811	503	6	canada	GPE
taxlaw-2811	503	7	#	CARDINAL
taxlaw-2811	503	8	30,000	CARDINAL
taxlaw-2811	503	9	23,234	CARDINAL
taxlaw-2811	503	10	30,000	CARDINAL
taxlaw-2811	503	11	30,000	CARDINAL
taxlaw-2811	503	12	30,000	CARDINAL
taxlaw-2811	503	13	23,234	CARDINAL
taxlaw-2811	503	14	30,000	CARDINAL
taxlaw-2811	503	15	$14.25 $18.4 $18.4 $	MONEY
taxlaw-2811	503	16	14.25	MONEY
taxlaw-2811	503	17	14.25	MONEY
taxlaw-2811	503	18	14.25	MONEY
taxlaw-2811	503	19	$22.77 $22.77 $22.77 $22.77 $22.77 $22.77 $22.77 $	MONEY
taxlaw-2811	503	20	22.77	MONEY
taxlaw-2811	503	21	255,600	MONEY
taxlaw-2811	503	22	131,100	MONEY
taxlaw-2811	503	23	101,533	MONEY
taxlaw-2811	503	24	255,600	MONEY
taxlaw-2811	503	25	255,600	MONEY
taxlaw-2811	503	26	131,100	MONEY
taxlaw-2811	503	27	101,533	MONEY
taxlaw-2811	503	28	255,600	MONEY
taxlaw-2811	503	29	$127,800 $65,550 $50,766 $n	MONEY
taxlaw-2811	503	30	127,800	MONEY
taxlaw-2811	503	31	50,766	MONEY
taxlaw-2811	503	32	255,600	MONEY
taxlaw-2811	503	33	255,600	MONEY
taxlaw-2811	503	34	131,100	MONEY
taxlaw-2811	503	35	101,533	MONEY
taxlaw-2811	503	36	255,600	MONEY
taxlaw-2811	503	37	$37,062 $19,010 $14,722 $74,124 $74,124 $	MONEY
taxlaw-2811	503	38	38,019	MONEY
taxlaw-2811	503	39	74,124	MONEY
taxlaw-2811	503	40	218,538	MONEY
taxlaw-2811	503	41	86,810	MONEY
taxlaw-2811	503	42	181,476	MONEY
taxlaw-2811	503	43	181,476	MONEY
taxlaw-2811	503	44	93,081	MONEY
taxlaw-2811	503	45	72,088	MONEY
taxlaw-2811	503	46	181,476	MONEY
taxlaw-2811	503	47	canadian	NORP
taxlaw-2811	503	48	20.42	CARDINAL
taxlaw-2811	503	49	2012	DATE
taxlaw-2811	503	50	161	CARDINAL
taxlaw-2811	503	51	canadian	NORP
taxlaw-2811	503	52	october 16	DATE
taxlaw-2811	503	53	14.25	MONEY
taxlaw-2811	503	54	255,600	MONEY
taxlaw-2811	504	1	127,800	MONEY
taxlaw-2811	506	1	37,062	MONEY
taxlaw-2811	506	2	218,538	MONEY
taxlaw-2811	507	1	first	ORDINAL
taxlaw-2811	507	2	1	CARDINAL
taxlaw-2811	508	1	november 30	DATE
taxlaw-2811	508	2	18.40	MONEY
taxlaw-2811	508	3	that date	DATE
taxlaw-2811	508	4	131,100	MONEY
taxlaw-2811	508	5	65,550	MONEY
taxlaw-2811	508	6	19,009.50	MONEY
taxlaw-2811	508	7	112,091.50	MONEY
taxlaw-2811	509	1	30,000	CARDINAL
taxlaw-2811	510	1	3	CARDINAL
taxlaw-2811	512	1	241,050	MONEY
taxlaw-2811	513	1	69	CARDINAL
taxlaw-2811	514	1	november 30	DATE
taxlaw-2811	514	2	18.40	MONEY
taxlaw-2811	514	3	23,234	CARDINAL
taxlaw-2811	514	4	october 16	DATE
taxlaw-2811	514	5	14.25	MONEY
taxlaw-2811	514	6	30,000	CARDINAL
taxlaw-2811	515	1	twenty-nine percent	PERCENT
taxlaw-2811	515	2	6,767	CARDINAL
taxlaw-2811	516	1	18.40	MONEY
taxlaw-2811	516	2	23,234	CARDINAL
taxlaw-2811	516	3	30,000	CARDINAL
taxlaw-2811	516	4	14,722.22	MONEY
taxlaw-2811	516	5	86,810.36	MONEY
taxlaw-2811	517	1	74,124	MONEY
taxlaw-2811	517	2	181,476	MONEY
taxlaw-2811	518	1	canadian	NORP
taxlaw-2811	519	1	37,062	MONEY
taxlaw-2811	519	2	106,447.50	MONEY
taxlaw-2811	519	3	november 30	DATE
taxlaw-2811	520	1	november 30	DATE
taxlaw-2811	520	2	october 16	DATE
taxlaw-2811	520	3	23,234	CARDINAL
taxlaw-2811	520	4	18.40	MONEY
taxlaw-2811	520	5	30,000	CARDINAL
taxlaw-2811	520	6	14.25	MONEY
taxlaw-2811	520	7	86,810.36	MONEY
taxlaw-2811	521	1	u.s.	GPE
taxlaw-2811	521	2	the same day	DATE
taxlaw-2811	521	3	u.s.	GPE
taxlaw-2811	521	4	the same taxation year	DATE
taxlaw-2811	522	1	canada	GPE
taxlaw-2811	524	1	409a	PRODUCT
taxlaw-2811	524	2	69	CARDINAL
taxlaw-2811	525	1	162	CARDINAL
taxlaw-2811	525	2	14.25	MONEY
taxlaw-2811	526	1	the united states	GPE
taxlaw-2811	526	2	two	CARDINAL
taxlaw-2811	526	3	74,124	MONEY
taxlaw-2811	526	4	181,476	MONEY
taxlaw-2811	528	1	u.s.	GPE
taxlaw-2811	528	2	november 30	DATE
taxlaw-2811	529	1	canada	GPE
taxlaw-2811	529	2	70	CARDINAL
taxlaw-2811	529	3	the united states	GPE
taxlaw-2811	530	1	409a	PRODUCT
taxlaw-2811	532	1	2	CARDINAL
taxlaw-2811	532	2	five years	DATE
taxlaw-2811	532	3	second	ORDINAL
taxlaw-2811	532	4	one-fifth	CARDINAL
taxlaw-2811	532	5	6,000	CARDINAL
taxlaw-2811	532	6	five years	DATE
taxlaw-2811	534	1	canada	GPE
taxlaw-2811	534	2	the united states	GPE
taxlaw-2811	534	3	1	CARDINAL
taxlaw-2811	534	4	71	CARDINAL
taxlaw-2811	535	1	3	CARDINAL
taxlaw-2811	535	2	five years	DATE
taxlaw-2811	535	3	same year	DATE
taxlaw-2811	535	4	third	ORDINAL
taxlaw-2811	535	5	2	CARDINAL
taxlaw-2811	535	6	a date later in the same year	DATE
taxlaw-2811	536	1	22.77	MONEY
taxlaw-2811	536	2	25	MONEY
taxlaw-2811	537	1	2	CARDINAL
taxlaw-2811	537	2	canada	GPE
taxlaw-2811	537	3	the united states	GPE
taxlaw-2811	538	1	70	CARDINAL
taxlaw-2811	538	2	the united states	GPE
taxlaw-2811	538	3	canada	GPE
taxlaw-2811	539	1	compton et al.	PERSON
taxlaw-2811	539	2	3	CARDINAL
taxlaw-2811	539	3	canada	GPE
taxlaw-2811	539	4	canada	GPE
taxlaw-2811	539	5	canada	GPE
taxlaw-2811	539	6	the united states	GPE
taxlaw-2811	539	7	canada	GPE
taxlaw-2811	540	1	compton et al.	PERSON
taxlaw-2811	540	2	3	CARDINAL
taxlaw-2811	540	3	366	CARDINAL
taxlaw-2811	540	4	376	DATE
taxlaw-2811	541	1	siskinds llp	PERSON
taxlaw-2811	541	2	canadian	NORP
taxlaw-2811	541	3	tsx	ORG
taxlaw-2811	541	4	thirty-five	CARDINAL
taxlaw-2811	542	1	julius melnitzer	PERSON
taxlaw-2811	543	1	sept. 19, 2007	DATE
taxlaw-2811	544	1	60	CARDINAL
taxlaw-2811	544	2	50	CARDINAL
taxlaw-2811	544	3	10 days	DATE
taxlaw-2811	544	4	more than 100	CARDINAL
taxlaw-2811	544	5	15 days	DATE
taxlaw-2811	545	1	sam la bell &	PERSON
taxlaw-2811	545	2	chris silvestre	PERSON
taxlaw-2811	546	1	3 (2006	DATE
taxlaw-2811	547	1	canadian	NORP
taxlaw-2811	548	1	compton et al.	PERSON
taxlaw-2811	548	2	3	CARDINAL
taxlaw-2811	548	3	378	CARDINAL
taxlaw-2811	549	1	canada	GPE
taxlaw-2811	550	1	2004	DATE
taxlaw-2811	550	2	the united states	GPE
taxlaw-2811	551	1	409a	PRODUCT
taxlaw-2811	553	1	2012	DATE
taxlaw-2811	553	2	163	CARDINAL
taxlaw-2811	553	3	2	CARDINAL
taxlaw-2811	553	4	3	CARDINAL
taxlaw-2811	553	5	same year	DATE
taxlaw-2811	553	6	#	CARDINAL
taxlaw-2811	553	7	30,000	CARDINAL
taxlaw-2811	553	8	23,234	CARDINAL
taxlaw-2811	553	9	30,000	CARDINAL
taxlaw-2811	553	10	30,000	CARDINAL
taxlaw-2811	553	11	30,000	CARDINAL
taxlaw-2811	553	12	23,234	CARDINAL
taxlaw-2811	553	13	30,000	CARDINAL
taxlaw-2811	553	14	$14 $18 $18 $14 $14 $18 $18 $	MONEY
taxlaw-2811	553	15	$23 $23 $23 $23 $23 $23 $23 $23	MONEY
taxlaw-2811	553	16	255,600	MONEY
taxlaw-2811	553	17	131,100	MONEY
taxlaw-2811	553	18	101,533	MONEY
taxlaw-2811	553	19	255,600	MONEY
taxlaw-2811	553	20	255,600	MONEY
taxlaw-2811	553	21	131,100	MONEY
taxlaw-2811	553	22	101,533	MONEY
taxlaw-2811	553	23	255,600	MONEY
taxlaw-2811	553	24	$127,800 $65,550 $50,766 $n	MONEY
taxlaw-2811	553	25	127,800	MONEY
taxlaw-2811	553	26	50,766	MONEY
taxlaw-2811	553	27	255,600	MONEY
taxlaw-2811	553	28	255,600	MONEY
taxlaw-2811	553	29	131,100	MONEY
taxlaw-2811	553	30	101,533	MONEY
taxlaw-2811	553	31	255,600	MONEY
taxlaw-2811	553	32	$37,062 $19,010 $14,722 $74,124 $74,124 $	MONEY
taxlaw-2811	553	33	38,019	MONEY
taxlaw-2811	553	34	74,124	MONEY
taxlaw-2811	553	35	218,538	MONEY
taxlaw-2811	553	36	86,810	MONEY
taxlaw-2811	553	37	181,476	MONEY
taxlaw-2811	553	38	181,476	MONEY
taxlaw-2811	553	39	93,081	MONEY
taxlaw-2811	553	40	72,088	MONEY
taxlaw-2811	553	41	181,476	MONEY
taxlaw-2811	553	42	$30,000 $30,000	MONEY
taxlaw-2811	554	1	23,234	MONEY
taxlaw-2811	554	2	30,000	MONEY
taxlaw-2811	554	3	30,000	MONEY
taxlaw-2811	554	4	30,000	MONEY
taxlaw-2811	554	5	23,234	MONEY
taxlaw-2811	554	6	30,000	MONEY
taxlaw-2811	554	7	$25 $25 $25 $25 $25 $25 $25 $	MONEY
taxlaw-2811	554	8	25	MONEY
taxlaw-2811	554	9	$66,900 $66,900 $51,812 $66,900 $66,900 $66,900 $51,812 $	MONEY
taxlaw-2811	554	10	66,900	MONEY
taxlaw-2811	554	11	$33,450 $	MONEY
taxlaw-2811	554	12	33,450	MONEY
taxlaw-2811	554	13	33,450	MONEY
taxlaw-2811	554	14	$66,900 $51,812 $	MONEY
taxlaw-2811	554	15	66,900	MONEY
taxlaw-2811	554	16	$9,701 $9,701 $7,513 $9,701 $	MONEY
taxlaw-2811	554	17	19,401	MONEY
taxlaw-2811	554	18	19,401	MONEY
taxlaw-2811	554	19	15,025	MONEY
taxlaw-2811	554	20	19,401	MONEY
taxlaw-2811	554	21	$46,763 $28,710 $22,235 $	MONEY
taxlaw-2811	554	22	83,825	MONEY
taxlaw-2811	554	23	93,525	MONEY
taxlaw-2811	554	24	57,420	MONEY
taxlaw-2811	554	25	44,470	MONEY
taxlaw-2811	554	26	93,525	MONEY
taxlaw-2811	554	27	169,290	MONEY
taxlaw-2811	554	28	131,109	MONEY
taxlaw-2811	554	29	238,676	MONEY
taxlaw-2811	554	30	228,975	MONEY
taxlaw-2811	554	31	140,580	MONEY
taxlaw-2811	554	32	108,875	MONEY
taxlaw-2811	554	33	228,975	MONEY
taxlaw-2811	554	34	canadian	NORP
taxlaw-2811	554	35	20.42	CARDINAL
taxlaw-2811	554	36	4.24	CARDINAL
taxlaw-2811	554	37	164	CARDINAL
taxlaw-2811	554	38	columbia journal of tax law	ORG
taxlaw-2811	554	39	canada	GPE
taxlaw-2811	554	40	the same tax year	DATE
taxlaw-2811	554	41	example 1	DATE
taxlaw-2811	555	1	72	CARDINAL
taxlaw-2811	555	2	only one-half	CARDINAL
taxlaw-2811	556	1	66,900	MONEY
taxlaw-2811	556	2	30,000	CARDINAL
taxlaw-2811	556	3	25.00	MONEY
taxlaw-2811	556	4	22.77	MONEY
taxlaw-2811	556	5	33,450	MONEY
taxlaw-2811	557	1	twenty-nine percent	PERCENT
taxlaw-2811	557	2	9,700.50	MONEY
taxlaw-2811	558	1	51,811.82	MONEY
taxlaw-2811	558	2	7,512.71	MONEY
taxlaw-2811	559	1	example 1	DATE
taxlaw-2811	560	1	november 30	DATE
taxlaw-2811	560	2	18.40	MONEY
taxlaw-2811	561	1	the united states	GPE
taxlaw-2811	563	1	1	CARDINAL
taxlaw-2811	564	1	25.00	MONEY
taxlaw-2811	564	2	66,900	MONEY
taxlaw-2811	564	3	canada	GPE
taxlaw-2811	564	4	less than a year	DATE
taxlaw-2811	564	5	twenty-nine percent	PERCENT
taxlaw-2811	565	1	d.	NORP
taxlaw-2811	565	2	4	CARDINAL
taxlaw-2811	565	3	five years	DATE
taxlaw-2811	565	4	more than one year	DATE
taxlaw-2811	565	5	fourth	ORDINAL
taxlaw-2811	565	6	3	CARDINAL
taxlaw-2811	565	7	more than one year	DATE
taxlaw-2811	566	1	22.77	MONEY
taxlaw-2811	566	2	25	MONEY
taxlaw-2811	566	3	3	CARDINAL
taxlaw-2811	566	4	3	CARDINAL
taxlaw-2811	566	5	canada	GPE
taxlaw-2811	566	6	the united states	GPE
taxlaw-2811	567	1	canada	GPE
taxlaw-2811	567	2	years	DATE
taxlaw-2811	567	3	2000	DATE
taxlaw-2811	567	4	march 4, 2010	DATE
taxlaw-2811	568	1	74	CARDINAL
taxlaw-2811	568	2	100,000	MONEY
taxlaw-2811	569	1	first	ORDINAL
taxlaw-2811	569	2	one year	DATE
taxlaw-2811	569	3	7,017	CARDINAL
taxlaw-2811	569	4	100,000	MONEY
taxlaw-2811	569	5	14.25	MONEY
taxlaw-2811	570	1	only 6,000	CARDINAL
taxlaw-2811	570	2	each year	DATE
taxlaw-2811	570	3	30,000	CARDINAL
taxlaw-2811	570	4	the year	DATE
taxlaw-2811	570	5	the year	DATE
taxlaw-2811	571	1	fifty percent	PERCENT
taxlaw-2811	571	2	under 72	DATE
taxlaw-2811	572	1	daniel sandler	PERSON
taxlaw-2811	572	2	42	CARDINAL
taxlaw-2811	572	3	int’l 621	PRODUCT
taxlaw-2811	572	4	2006	DATE
taxlaw-2811	573	1	73	CARDINAL
taxlaw-2811	574	1	2	CARDINAL
taxlaw-2811	576	1	74	CARDINAL
taxlaw-2811	576	2	s. 7(1.1	PERSON
taxlaw-2811	577	1	2012	DATE
taxlaw-2811	577	2	165	CARDINAL
taxlaw-2811	577	3	75	DATE
taxlaw-2811	577	4	37,062	MONEY
taxlaw-2811	577	5	9,700.50	MONEY
taxlaw-2811	578	1	46,762.50	MONEY
taxlaw-2811	578	2	275,737.50	MONEY
taxlaw-2811	579	1	3	CARDINAL
taxlaw-2811	580	1	a later year	DATE
taxlaw-2811	580	2	a later year	DATE
taxlaw-2811	581	1	3	CARDINAL
taxlaw-2811	582	1	november 30	DATE
taxlaw-2811	582	2	18.40	MONEY
taxlaw-2811	582	3	18.40	MONEY
taxlaw-2811	582	4	14.25	MONEY
taxlaw-2811	583	1	one year	DATE
taxlaw-2811	583	2	5,434	CARDINAL
taxlaw-2811	583	3	100,000	MONEY
taxlaw-2811	583	4	18.40	MONEY
taxlaw-2811	584	1	6,000	CARDINAL
taxlaw-2811	584	2	each year	DATE
taxlaw-2811	584	3	the year	DATE
taxlaw-2811	584	4	the year	DATE
taxlaw-2811	585	1	118,732.90	MONEY
taxlaw-2811	585	2	5	CARDINAL
taxlaw-2811	585	3	22.77	MONEY
taxlaw-2811	585	4	18.40	MONEY
taxlaw-2811	586	1	the year	DATE
taxlaw-2811	586	2	12,367.10	MONEY
taxlaw-2811	586	3	131,100	MONEY
taxlaw-2811	586	4	118,732.90	MONEY
taxlaw-2811	586	5	the year	DATE
taxlaw-2811	587	1	the year	DATE
taxlaw-2811	587	2	fifty-percent	PERCENT
taxlaw-2811	587	3	76	DATE
taxlaw-2811	587	4	6,183.55	MONEY
taxlaw-2811	587	5	1,793.23	MONEY
taxlaw-2811	589	1	50%	PERCENT
taxlaw-2811	589	2	77	DATE
taxlaw-2811	589	3	17,216.27	MONEY
taxlaw-2811	589	4	9,700.50	MONEY
taxlaw-2811	590	1	3	CARDINAL
taxlaw-2811	590	2	the year	DATE
taxlaw-2811	590	3	3	CARDINAL
taxlaw-2811	591	1	first	ORDINAL
taxlaw-2811	591	2	the year	DATE
taxlaw-2811	593	1	255,600	MONEY
taxlaw-2811	593	2	74,124	MONEY
taxlaw-2811	596	1	75	CARDINAL
taxlaw-2811	596	2	s. 110(1)(d	PERSON
taxlaw-2811	597	1	76	CARDINAL
taxlaw-2811	597	2	s. 7(1.1	PERSON
taxlaw-2811	598	1	166	CARDINAL
taxlaw-2811	598	2	columbia	ORG
taxlaw-2811	598	3	3	CARDINAL
taxlaw-2811	598	4	4	CARDINAL
taxlaw-2811	598	5	more than one year	DATE
taxlaw-2811	598	6	canada	GPE
taxlaw-2811	598	7	#	CARDINAL
taxlaw-2811	598	8	30,000	CARDINAL
taxlaw-2811	598	9	23,234	CARDINAL
taxlaw-2811	598	10	30,000	CARDINAL
taxlaw-2811	598	11	30,000	CARDINAL
taxlaw-2811	598	12	30,000	CARDINAL
taxlaw-2811	598	13	23,234	CARDINAL
taxlaw-2811	598	14	30,000	CARDINAL
taxlaw-2811	598	15	$14.25 $18.4 $18.4 $	MONEY
taxlaw-2811	598	16	14.25	MONEY
taxlaw-2811	598	17	14.25	MONEY
taxlaw-2811	598	18	14.25	MONEY
taxlaw-2811	598	19	fmv	ORG
taxlaw-2811	598	20	$22.77 $22.77 $22.77 $22.77 $22.77 $22.77 $22.77 $	MONEY
taxlaw-2811	598	21	22.77	MONEY
taxlaw-2811	598	22	255,600	MONEY
taxlaw-2811	598	23	131,100	MONEY
taxlaw-2811	598	24	101,533	MONEY
taxlaw-2811	598	25	255,600	MONEY
taxlaw-2811	598	26	255,600	MONEY
taxlaw-2811	598	27	131,100	MONEY
taxlaw-2811	598	28	101,533	MONEY
taxlaw-2811	598	29	255,600	MONEY
taxlaw-2811	598	30	255,600	MONEY
taxlaw-2811	598	31	118,733	MONEY
taxlaw-2811	598	32	101,533	MONEY
taxlaw-2811	598	33	$255,600 $	MONEY
taxlaw-2811	598	34	118,733	MONEY
taxlaw-2811	598	35	101,533	MONEY
taxlaw-2811	598	36	$$12,367 $$	MONEY
taxlaw-2811	598	37	255,600	MONEY
taxlaw-2811	598	38	12,367	MONEY
taxlaw-2811	598	39	255,600	MONEY
taxlaw-2811	598	40	$6,184 n	MONEY
taxlaw-2811	598	41	$6,184 $255,600 $	MONEY
taxlaw-2811	598	42	255,600	MONEY
taxlaw-2811	598	43	$$1,793 $$74,124 $$3,586 $$74,124	MONEY
taxlaw-2811	598	44	$71,568 $67,982 $28,429 $	MONEY
taxlaw-2811	598	45	2012	DATE
taxlaw-2811	598	46	167	CARDINAL
taxlaw-2811	598	47	$25 $25 $25 $25 $25 $25 $25 $	MONEY
taxlaw-2811	598	48	25	MONEY
taxlaw-2811	598	49	$66,900 $66,900 $51,812 $66,900 $322,500 $185,633 $	MONEY
taxlaw-2811	598	50	153,344	MONEY
taxlaw-2811	598	51	66,900	MONEY
taxlaw-2811	598	52	$33,450 $	MONEY
taxlaw-2811	598	53	33,450	MONEY
taxlaw-2811	598	54	33,450	MONEY
taxlaw-2811	598	55	322,500	MONEY
taxlaw-2811	598	56	185,633	MONEY
taxlaw-2811	598	57	153,344	MONEY
taxlaw-2811	598	58	66,900	MONEY
taxlaw-2811	598	59	9,700.50	MONEY
taxlaw-2811	598	60	9,701	MONEY
taxlaw-2811	598	61	9,701	MONEY
taxlaw-2811	598	62	48,375	MONEY
taxlaw-2811	598	63	27,845	MONEY
taxlaw-2811	598	64	23,002	MONEY
taxlaw-2811	598	65	10,035	MONEY
taxlaw-2811	598	66	$255,600 $	MONEY
taxlaw-2811	598	67	118,733	MONEY
taxlaw-2811	598	68	101,533	MONEY
taxlaw-2811	598	69	127,800	MONEY
taxlaw-2811	598	70	59,366	MONEY
taxlaw-2811	598	71	50,766	MONEY
taxlaw-2811	598	72	$127,800 $59,366 $	MONEY
taxlaw-2811	598	73	50,766	MONEY
taxlaw-2811	598	74	17,216	MONEY
taxlaw-2811	598	75	$38,340 $	MONEY
taxlaw-2811	598	76	17,810	MONEY
taxlaw-2811	598	77	8,495	MONEY
taxlaw-2811	598	78	$46,763 $26,917 $22,235 $9,701 $	MONEY
taxlaw-2811	598	79	10,035	MONEY
taxlaw-2811	598	80	10,035	MONEY
taxlaw-2811	598	81	14,507	MONEY
taxlaw-2811	598	82	10,035	MONEY
taxlaw-2811	598	83	$46,763 $28,710 $22,235 $	MONEY
taxlaw-2811	598	84	83,825	MONEY
taxlaw-2811	598	85	81,603	MONEY
taxlaw-2811	598	86	81,603	MONEY
taxlaw-2811	598	87	42,936	MONEY
taxlaw-2811	598	88	84,159	MONEY
taxlaw-2811	598	89	169,290	MONEY
taxlaw-2811	598	90	131,109	MONEY
taxlaw-2811	598	91	238,676	MONEY
taxlaw-2811	598	92	240,897	MONEY
taxlaw-2811	598	93	116,397	MONEY
taxlaw-2811	598	94	110,409	MONEY
taxlaw-2811	598	95	238,341	MONEY
taxlaw-2811	598	96	canadian	NORP
taxlaw-2811	598	97	14.46	CARDINAL
taxlaw-2811	598	98	18.75 0.14 168	MONEY
taxlaw-2811	598	99	columbia journal of tax law	ORG
taxlaw-2811	600	1	years	DATE
taxlaw-2811	600	2	the exercise year	DATE
taxlaw-2811	600	3	the exercise year	DATE
taxlaw-2811	600	4	74,124	MONEY
taxlaw-2811	602	1	an earlier year	DATE
taxlaw-2811	603	1	daily	DATE
taxlaw-2811	605	1	79	CARDINAL
taxlaw-2811	605	2	the united states	GPE
taxlaw-2811	606	1	3	CARDINAL
taxlaw-2811	607	1	80	CARDINAL
taxlaw-2811	607	2	first	ORDINAL
taxlaw-2811	607	3	14.25	MONEY
taxlaw-2811	608	1	the year	DATE
taxlaw-2811	608	2	25	MONEY
taxlaw-2811	608	3	14.25	MONEY
taxlaw-2811	608	4	fifteen percent	PERCENT
taxlaw-2811	609	1	81	CARDINAL
taxlaw-2811	610	1	48,375	MONEY
taxlaw-2811	610	2	the year	DATE
taxlaw-2811	610	3	274,125	MONEY
taxlaw-2811	610	4	canada	GPE
taxlaw-2811	611	1	the year	DATE
taxlaw-2811	612	1	82	CARDINAL
taxlaw-2811	612	2	u.s.	GPE
taxlaw-2811	612	3	the year	DATE
taxlaw-2811	612	4	255,600	MONEY
taxlaw-2811	612	5	30,000	CARDINAL
taxlaw-2811	612	6	22.77	MONEY
taxlaw-2811	612	7	14.25	MONEY
taxlaw-2811	613	1	u.s.	GPE
taxlaw-2811	613	2	the year	DATE
taxlaw-2811	613	3	26-28%	PERCENT
taxlaw-2811	614	1	83	DATE
taxlaw-2811	615	1	3	CARDINAL
taxlaw-2811	615	2	twenty-eight percent	PERCENT
taxlaw-2811	616	1	84	CARDINAL
taxlaw-2811	616	2	71,568	MONEY
taxlaw-2811	616	3	twenty-eight percent	PERCENT
taxlaw-2811	616	4	255,600	MONEY
taxlaw-2811	616	5	less. 85	CARDINAL
taxlaw-2811	616	6	the year of 79	DATE
taxlaw-2811	616	7	62	CARDINAL
taxlaw-2811	616	8	80	CARDINAL
taxlaw-2811	617	1	2006	DATE
taxlaw-2811	618	1	81	CARDINAL
taxlaw-2811	619	1	2006	DATE
taxlaw-2811	620	1	82	CARDINAL
taxlaw-2811	620	2	39	CARDINAL
taxlaw-2811	622	1	56(b)(3	CARDINAL
taxlaw-2811	622	2	2006	DATE
taxlaw-2811	623	1	83	CARDINAL
taxlaw-2811	624	1	west 2011	DATE
taxlaw-2811	625	1	84	CARDINAL
taxlaw-2811	626	1	55(d	CARDINAL
taxlaw-2811	626	2	west 2011	DATE
taxlaw-2811	627	1	at least $330,000	MONEY
taxlaw-2811	628	1	85	CARDINAL
taxlaw-2811	628	2	twenty-nine percent	PERCENT
taxlaw-2811	628	3	approximately one percent	PERCENT
taxlaw-2811	628	4	less than $71,568	MONEY
taxlaw-2811	628	5	twenty-eight percent	PERCENT
taxlaw-2811	629	1	3	CARDINAL
taxlaw-2811	630	1	39	CARDINAL
taxlaw-2811	631	1	2012	DATE
taxlaw-2811	632	1	169	CARDINAL
taxlaw-2811	632	2	the united states	GPE
taxlaw-2811	632	3	canada	GPE
taxlaw-2811	632	4	that year	DATE
taxlaw-2811	633	1	subsequent years	DATE
taxlaw-2811	633	2	that year	DATE
taxlaw-2811	633	3	that year	DATE
taxlaw-2811	634	1	86	CARDINAL
taxlaw-2811	634	2	twenty-nine percent	PERCENT
taxlaw-2811	634	3	each year	DATE
taxlaw-2811	634	4	one-percent	PERCENT
taxlaw-2811	635	1	the year	DATE
taxlaw-2811	635	2	22.77	MONEY
taxlaw-2811	635	3	14.25	MONEY
taxlaw-2811	636	1	fifteen percent	PERCENT
taxlaw-2811	636	2	that year	DATE
taxlaw-2811	636	3	fifteen percent	PERCENT
taxlaw-2811	636	4	the year	DATE
taxlaw-2811	636	5	that year	DATE
taxlaw-2811	637	1	87	CARDINAL
taxlaw-2811	637	2	the year	DATE
taxlaw-2811	638	1	3	CARDINAL
taxlaw-2811	638	2	canadian	NORP
taxlaw-2811	638	3	almost $35,000	MONEY
taxlaw-2811	638	4	14.5%	PERCENT
taxlaw-2811	638	5	u.s.	GPE
taxlaw-2811	639	1	88	CARDINAL
taxlaw-2811	639	2	second	ORDINAL
taxlaw-2811	639	3	the united states	GPE
taxlaw-2811	639	4	only 5,434	CARDINAL
taxlaw-2811	640	1	89	CARDINAL
taxlaw-2811	640	2	6,000	CARDINAL
taxlaw-2811	640	3	each year	DATE
taxlaw-2811	640	4	566 per year	DATE
taxlaw-2811	640	5	the year	DATE
taxlaw-2811	641	1	90	CARDINAL
taxlaw-2811	641	2	the year	DATE
taxlaw-2811	641	3	27,170	CARDINAL
taxlaw-2811	641	4	the year	DATE
taxlaw-2811	641	5	91	CARDINAL
taxlaw-2811	641	6	the year	DATE
taxlaw-2811	642	1	92	CARDINAL
taxlaw-2811	642	2	canada	GPE
taxlaw-2811	642	3	12,367.10	MONEY
taxlaw-2811	642	4	the year	DATE
taxlaw-2811	643	1	93	CARDINAL
taxlaw-2811	643	2	5,434	CARDINAL
taxlaw-2811	643	3	86	CARDINAL
taxlaw-2811	644	1	2006	DATE
taxlaw-2811	645	1	87	CARDINAL
taxlaw-2811	646	1	west 2011	DATE
taxlaw-2811	647	1	twenty-eight percent	PERCENT
taxlaw-2811	647	2	10,035	MONEY
taxlaw-2811	647	3	15%	PERCENT
taxlaw-2811	647	4	30,000	CARDINAL
taxlaw-2811	647	5	25	MONEY
taxlaw-2811	647	6	22.77	MONEY
taxlaw-2811	647	7	48,375	MONEY
taxlaw-2811	647	8	38,340	MONEY
taxlaw-2811	647	9	the year	DATE
taxlaw-2811	648	1	approximately 53.5%	PERCENT
taxlaw-2811	648	2	the year	DATE
taxlaw-2811	648	3	the year	DATE
taxlaw-2811	648	4	that year	DATE
taxlaw-2811	650	1	55	CARDINAL
taxlaw-2811	651	1	56	CARDINAL
taxlaw-2811	651	2	2006	DATE
taxlaw-2811	652	1	88	CARDINAL
taxlaw-2811	652	2	3	CARDINAL
taxlaw-2811	653	1	2006	DATE
taxlaw-2811	654	1	90	CARDINAL
taxlaw-2811	655	1	2006	DATE
taxlaw-2811	656	1	91	CARDINAL
taxlaw-2811	656	2	2,830	CARDINAL
taxlaw-2811	657	1	92	CARDINAL
taxlaw-2811	658	1	2006	DATE
taxlaw-2811	659	1	93	CARDINAL
taxlaw-2811	661	1	west 2011	DATE
taxlaw-2811	662	1	56(b)(3	CARDINAL
taxlaw-2811	662	2	2006	DATE
taxlaw-2811	663	1	170	CARDINAL
taxlaw-2811	664	1	the year	DATE
taxlaw-2811	664	2	that year	DATE
taxlaw-2811	665	1	94	CARDINAL
taxlaw-2811	666	1	first	ORDINAL
taxlaw-2811	667	1	95	CARDINAL
taxlaw-2811	667	2	the year	DATE
taxlaw-2811	667	3	second	ORDINAL
taxlaw-2811	667	4	fifteen percent	PERCENT
taxlaw-2811	668	1	96	CARDINAL
taxlaw-2811	668	2	185,632.90	MONEY
taxlaw-2811	668	3	the year	DATE
taxlaw-2811	668	4	179,322	MONEY
taxlaw-2811	668	5	6,310.90	MONEY
taxlaw-2811	669	1	98	CARDINAL
taxlaw-2811	669	2	fifteen percent	PERCENT
taxlaw-2811	669	3	27,845	MONEY
taxlaw-2811	670	1	99	CARDINAL
taxlaw-2811	670	2	first	ORDINAL
taxlaw-2811	670	3	the year	DATE
taxlaw-2811	670	4	22.77	MONEY
taxlaw-2811	670	5	14.25	MONEY
taxlaw-2811	671	1	100	CARDINAL
taxlaw-2811	671	2	twenty-eight percent	PERCENT
taxlaw-2811	671	3	10,035	MONEY
taxlaw-2811	671	4	101	CARDINAL
taxlaw-2811	671	5	27,845	MONEY
taxlaw-2811	672	1	17,810	MONEY
taxlaw-2811	672	2	the year	DATE
taxlaw-2811	673	1	102	CARDINAL
taxlaw-2811	673	2	the year	DATE
taxlaw-2811	673	3	the year	DATE
taxlaw-2811	673	4	u.s.	GPE
taxlaw-2811	673	5	canadian	NORP
taxlaw-2811	674	1	103	CARDINAL
taxlaw-2811	674	2	the united states	GPE
taxlaw-2811	674	3	the year	DATE
taxlaw-2811	674	4	first	ORDINAL
taxlaw-2811	674	5	the year	DATE
taxlaw-2811	676	1	104	CARDINAL
taxlaw-2811	676	2	28,429	MONEY
taxlaw-2811	676	3	the year	DATE
taxlaw-2811	677	1	105	CARDINAL
taxlaw-2811	677	2	the year	DATE
taxlaw-2811	677	3	23,002	MONEY
taxlaw-2811	677	4	14,507	MONEY
taxlaw-2811	677	5	8,495	MONEY
taxlaw-2811	677	6	14,507	MONEY
taxlaw-2811	678	1	106	CARDINAL
taxlaw-2811	678	2	canada	GPE
taxlaw-2811	679	1	107 94	CARDINAL
taxlaw-2811	679	2	39	CARDINAL
taxlaw-2811	680	1	95	CARDINAL
taxlaw-2811	680	2	39	CARDINAL
taxlaw-2811	680	3	3	CARDINAL
taxlaw-2811	680	4	between $71,568	MONEY
taxlaw-2811	680	5	3,586	MONEY
taxlaw-2811	680	6	2,830	CARDINAL
taxlaw-2811	681	1	96	CARDINAL
taxlaw-2811	682	1	2006	DATE
taxlaw-2811	683	1	97	CARDINAL
taxlaw-2811	684	1	27,170	CARDINAL
taxlaw-2811	684	2	27,170	CARDINAL
taxlaw-2811	684	3	25	MONEY
taxlaw-2811	684	4	18.40	MONEY
taxlaw-2811	686	1	421(a	ORDINAL
taxlaw-2811	686	2	2006	DATE
taxlaw-2811	687	1	98	CARDINAL
taxlaw-2811	688	1	2,830	CARDINAL
taxlaw-2811	688	2	5	CARDINAL
taxlaw-2811	688	3	2,830	CARDINAL
taxlaw-2811	688	4	25	MONEY
taxlaw-2811	688	5	22.77	MONEY
taxlaw-2811	690	1	2006	DATE
taxlaw-2811	691	1	99	CARDINAL
taxlaw-2811	692	1	2006	DATE
taxlaw-2811	693	1	100	CARDINAL
taxlaw-2811	694	1	56(b)(3	CARDINAL
taxlaw-2811	694	2	2006	DATE
taxlaw-2811	695	1	101 15%	PERCENT
taxlaw-2811	695	2	30,000	CARDINAL
taxlaw-2811	695	3	25	MONEY
taxlaw-2811	695	4	22.77	MONEY
taxlaw-2811	695	5	10,035	MONEY
taxlaw-2811	697	1	west 2011	DATE
taxlaw-2811	698	1	102	CARDINAL
taxlaw-2811	699	1	2006	DATE
taxlaw-2811	700	1	103	CARDINAL
taxlaw-2811	700	2	3	CARDINAL
taxlaw-2811	700	3	canadian	NORP
taxlaw-2811	700	4	almost $53,000	MONEY
taxlaw-2811	700	5	45.4%	PERCENT
taxlaw-2811	700	6	american	NORP
taxlaw-2811	701	1	104 i.r.c	QUANTITY
taxlaw-2811	702	1	56(b)(3	CARDINAL
taxlaw-2811	702	2	2006	DATE
taxlaw-2811	703	1	105	CARDINAL
taxlaw-2811	704	1	158-59	CARDINAL
taxlaw-2811	705	1	106	CARDINAL
taxlaw-2811	705	2	3	CARDINAL
taxlaw-2811	705	3	107	CARDINAL
taxlaw-2811	706	1	canadian	NORP
taxlaw-2811	706	2	20,700	MONEY
taxlaw-2811	706	3	18.75%	PERCENT
taxlaw-2811	706	4	u.s.	GPE
taxlaw-2811	707	1	171	CARDINAL
taxlaw-2811	707	2	the year	DATE
taxlaw-2811	708	1	108	CARDINAL
taxlaw-2811	708	2	the fifteen percent	PERCENT
taxlaw-2811	709	1	109	CARDINAL
taxlaw-2811	709	2	u.s.	GPE
taxlaw-2811	709	3	canada	GPE
taxlaw-2811	710	1	110	CARDINAL
taxlaw-2811	710	2	fourth	ORDINAL
taxlaw-2811	710	3	the united states	GPE
taxlaw-2811	710	4	111	CARDINAL
taxlaw-2811	710	5	american	NORP
taxlaw-2811	710	6	canadian	NORP
taxlaw-2811	712	1	112	CARDINAL
taxlaw-2811	712	2	u.s.	GPE
taxlaw-2811	712	3	nso	PERSON
taxlaw-2811	712	4	the year	DATE
taxlaw-2811	712	5	up to $100,000	MONEY
taxlaw-2811	713	1	113	CARDINAL
taxlaw-2811	713	2	canadian	NORP
taxlaw-2811	713	3	canada	GPE
taxlaw-2811	714	1	114	CARDINAL
taxlaw-2811	715	1	115	CARDINAL
taxlaw-2811	715	2	the united states	GPE
taxlaw-2811	717	1	canadian	NORP
taxlaw-2811	717	2	u.s.	GPE
taxlaw-2811	718	1	canadian	NORP
taxlaw-2811	718	2	u.s.	GPE
taxlaw-2811	719	1	116	CARDINAL
taxlaw-2811	719	2	the united states	GPE
taxlaw-2811	719	3	108	CARDINAL
taxlaw-2811	720	1	83	DATE
taxlaw-2811	720	2	421(a	DATE
taxlaw-2811	720	3	2006	DATE
taxlaw-2811	721	1	109	CARDINAL
taxlaw-2811	722	1	2006	DATE
taxlaw-2811	723	1	110	CARDINAL
taxlaw-2811	723	2	emmanuel saez &	ORG
taxlaw-2811	723	3	michael veall	PERSON
taxlaw-2811	723	4	northern america	LOC
taxlaw-2811	723	5	canadian	NORP
taxlaw-2811	723	6	95	CARDINAL
taxlaw-2811	725	1	rev	PERSON
taxlaw-2811	725	2	831	CARDINAL
taxlaw-2811	725	3	837	CARDINAL
taxlaw-2811	725	4	845	CARDINAL
taxlaw-2811	725	5	2005	DATE
taxlaw-2811	725	6	the united states	GPE
taxlaw-2811	725	7	canada	GPE
taxlaw-2811	725	8	canada	GPE
taxlaw-2811	725	9	twenty-nine percent	PERCENT
taxlaw-2811	725	10	only one-half	CARDINAL
taxlaw-2811	725	11	one-half	CARDINAL
taxlaw-2811	725	12	fifteen percent	PERCENT
taxlaw-2811	726	1	111	CARDINAL
taxlaw-2811	726	2	fourth	ORDINAL
taxlaw-2811	727	1	112	CARDINAL
taxlaw-2811	727	2	dan dhaliwal et al.	PERSON
taxlaw-2811	727	3	47	CARDINAL
taxlaw-2811	727	4	j. acct. & econ	ORG
taxlaw-2811	728	1	27	CARDINAL
taxlaw-2811	728	2	2729	CARDINAL
taxlaw-2811	728	3	2009	DATE
taxlaw-2811	729	1	113	CARDINAL
taxlaw-2811	730	1	421(a	DATE
taxlaw-2811	730	2	422	CARDINAL
taxlaw-2811	730	3	2006	DATE
taxlaw-2811	731	1	114	CARDINAL
taxlaw-2811	731	2	s. 110(1)(d	PERSON
taxlaw-2811	732	1	115	CARDINAL
taxlaw-2811	732	2	canadian	NORP
taxlaw-2811	733	1	supra	PERSON
taxlaw-2811	733	2	5	CARDINAL
taxlaw-2811	733	3	116	CARDINAL
taxlaw-2811	734	1	172	CARDINAL
taxlaw-2811	735	1	117	CARDINAL
taxlaw-2811	735	2	canada	GPE
taxlaw-2811	735	3	the united states	GPE
taxlaw-2811	736	1	118	CARDINAL
taxlaw-2811	736	2	canada	GPE
taxlaw-2811	736	3	119	CARDINAL
taxlaw-2811	737	1	canada	GPE
taxlaw-2811	737	2	the united states	GPE
taxlaw-2811	738	1	120	CARDINAL
taxlaw-2811	738	2	canadian	NORP
taxlaw-2811	739	1	canada	GPE
taxlaw-2811	739	2	the united states	GPE
taxlaw-2811	740	1	canadian	NORP
taxlaw-2811	742	1	121	CARDINAL
taxlaw-2811	743	1	canadian	NORP
taxlaw-2811	744	1	122	CARDINAL
taxlaw-2811	744	2	canada	GPE
taxlaw-2811	744	3	canada	GPE
taxlaw-2811	744	4	the united states	GPE
taxlaw-2811	745	1	117	CARDINAL
taxlaw-2811	746	1	55	CARDINAL
taxlaw-2811	747	1	118	CARDINAL
taxlaw-2811	747	2	a. compton et al	PERSON
taxlaw-2811	747	3	canadian	NORP
taxlaw-2811	747	4	59	CARDINAL
taxlaw-2811	747	5	int’l 671	PRODUCT
taxlaw-2811	747	6	2010	DATE
taxlaw-2811	747	7	canadian	NORP
taxlaw-2811	748	1	119	CARDINAL
taxlaw-2811	748	2	s. 110(1)(d	PERSON
taxlaw-2811	749	1	120	CARDINAL
taxlaw-2811	749	2	supra	PERSON
taxlaw-2811	749	3	24	CARDINAL
taxlaw-2811	749	4	270	CARDINAL
taxlaw-2811	749	5	2001	DATE
taxlaw-2811	750	1	canada	GPE
taxlaw-2811	752	1	canada	GPE
taxlaw-2811	753	1	1	CARDINAL
taxlaw-2811	753	2	11	DATE
taxlaw-2811	753	3	2011	DATE
taxlaw-2811	753	4	2011	DATE
taxlaw-2811	753	5	canada	GPE
taxlaw-2811	753	6	50,000	MONEY
taxlaw-2811	753	7	annually	DATE
taxlaw-2811	753	8	8,000	CARDINAL
taxlaw-2811	753	9	canadians	NORP
taxlaw-2811	753	10	more than $500,000	MONEY
taxlaw-2811	753	11	400,000	MONEY
taxlaw-2811	755	1	8,000	CARDINAL
taxlaw-2811	755	2	three-quarters	CARDINAL
taxlaw-2811	757	1	approximately $600 million	MONEY
taxlaw-2811	757	2	two years	DATE
taxlaw-2811	758	1	121	CARDINAL
taxlaw-2811	758	2	canada	GPE
taxlaw-2811	758	3	the united states	GPE
taxlaw-2811	759	1	122	CARDINAL
taxlaw-2811	759	2	1984	DATE
taxlaw-2811	759	3	2000	DATE
taxlaw-2811	760	1	2012	DATE
taxlaw-2811	760	2	173	CARDINAL
taxlaw-2811	761	1	the same tax year	DATE
taxlaw-2811	761	2	123	CARDINAL
taxlaw-2811	763	1	1	CARDINAL
taxlaw-2811	763	2	τg	ORG
taxlaw-2811	764	1	1	CARDINAL
taxlaw-2811	764	2	two	CARDINAL
taxlaw-2811	765	1	the same day	DATE
taxlaw-2811	765	2	zero	CARDINAL
taxlaw-2811	766	1	two	CARDINAL
taxlaw-2811	767	1	2	CARDINAL
taxlaw-2811	769	1	0	CARDINAL
taxlaw-2811	770	1	1	CARDINAL
taxlaw-2811	770	2	3	CARDINAL
taxlaw-2811	770	3	three	CARDINAL
taxlaw-2811	770	4	τg	ORG
taxlaw-2811	771	1	3	CARDINAL
taxlaw-2811	771	2	three	CARDINAL
taxlaw-2811	771	3	123	CARDINAL
taxlaw-2811	772	1	canada	GPE
taxlaw-2811	772	2	canada	GPE
taxlaw-2811	773	1	174	CARDINAL
taxlaw-2811	773	2	1	CARDINAL
taxlaw-2811	773	3	0	CARDINAL
taxlaw-2811	773	4	4	CARDINAL
taxlaw-2811	773	5	5	CARDINAL
taxlaw-2811	773	6	6	CARDINAL
taxlaw-2811	773	7	4	CARDINAL
taxlaw-2811	773	8	1 (i.e.	CARDINAL
taxlaw-2811	773	9	less than one hundred percent	MONEY
taxlaw-2811	773	10	the day	DATE
taxlaw-2811	777	1	two	CARDINAL
taxlaw-2811	777	2	first	ORDINAL
taxlaw-2811	777	3	second	ORDINAL
taxlaw-2811	778	1	5	CARDINAL
taxlaw-2811	778	2	τg	ORG
taxlaw-2811	780	1	6	CARDINAL
taxlaw-2811	781	1	6	CARDINAL
taxlaw-2811	782	1	canada	GPE
taxlaw-2811	782	2	the united states	GPE
taxlaw-2811	783	1	the united states	GPE
taxlaw-2811	783	2	canada	GPE
taxlaw-2811	783	3	canadians	NORP
taxlaw-2811	783	4	fifty percent	PERCENT
taxlaw-2811	785	1	124	CARDINAL
taxlaw-2811	786	1	3	CARDINAL
taxlaw-2811	787	1	the united states	GPE
taxlaw-2811	787	2	canada	GPE
taxlaw-2811	788	1	7	CARDINAL
taxlaw-2811	789	1	one	CARDINAL
taxlaw-2811	789	2	zero	CARDINAL
taxlaw-2811	790	1	canada	GPE
taxlaw-2811	791	1	124	CARDINAL
taxlaw-2811	791	2	s. 7, 110(1)(d	ORG
taxlaw-2811	792	1	2012	DATE
taxlaw-2811	792	2	175	CARDINAL
taxlaw-2811	792	3	canadian	NORP
taxlaw-2811	792	4	125	CARDINAL
taxlaw-2811	792	5	the united states	GPE
taxlaw-2811	792	6	two	CARDINAL
taxlaw-2811	792	7	126	CARDINAL
taxlaw-2811	792	8	canadian	NORP
taxlaw-2811	793	1	127	CARDINAL
taxlaw-2811	793	2	canada	GPE
taxlaw-2811	793	3	canadian	NORP
taxlaw-2811	793	4	u.s.	GPE
taxlaw-2811	794	1	125	CARDINAL
taxlaw-2811	794	2	canada	GPE
taxlaw-2811	794	3	the united states	GPE
taxlaw-2811	795	1	126	CARDINAL
taxlaw-2811	795	2	two	CARDINAL
taxlaw-2811	796	1	127	CARDINAL
taxlaw-2811	796	2	canadian	NORP