id	sid	eid	entity	type
taxlaw-2821	2	1	two	CARDINAL
taxlaw-2821	5	1	 columbia	GPE
taxlaw-2821	5	2	13 2013	DATE
taxlaw-2821	5	3	101	CARDINAL
taxlaw-2821	6	1	102	CARDINAL
taxlaw-2821	7	1	102	CARDINAL
taxlaw-2821	8	1	104	CARDINAL
taxlaw-2821	9	1	104	CARDINAL
taxlaw-2821	9	2	106	CARDINAL
taxlaw-2821	10	1	third	ORDINAL
taxlaw-2821	11	1	107	CARDINAL
taxlaw-2821	12	1	111	CARDINAL
taxlaw-2821	13	1	111	CARDINAL
taxlaw-2821	14	1	112	CARDINAL
taxlaw-2821	14	2	two	CARDINAL
taxlaw-2821	14	3	115	CARDINAL
taxlaw-2821	15	1	115	CARDINAL
taxlaw-2821	15	2	116	CARDINAL
taxlaw-2821	16	1	119	CARDINAL
taxlaw-2821	16	2	121	CARDINAL
taxlaw-2821	16	3	121	CARDINAL
taxlaw-2821	16	4	two	CARDINAL
taxlaw-2821	16	5	122 vi	QUANTITY
taxlaw-2821	16	6	two	CARDINAL
taxlaw-2821	17	1	124	CARDINAL
taxlaw-2821	18	1	124 1	CARDINAL
taxlaw-2821	20	1	124 2	CARDINAL
taxlaw-2821	21	1	126	CARDINAL
taxlaw-2821	22	1	127 1	CARDINAL
taxlaw-2821	24	1	127 2	CARDINAL
taxlaw-2821	25	1	129 3	CARDINAL
taxlaw-2821	26	1	pri	ORG
taxlaw-2821	27	1	131 102	CARDINAL
taxlaw-2821	27	2	columbia journal of tax	ORG
taxlaw-2821	27	3	stanford	ORG
taxlaw-2821	27	4	2005	DATE
taxlaw-2821	27	5	steve	PERSON
taxlaw-2821	29	1	1	CARDINAL
taxlaw-2821	31	1	about two years later	DATE
taxlaw-2821	31	2	harvard university	ORG
taxlaw-2821	32	1	u.s.	GPE
taxlaw-2821	32	2	billions of dollars	MONEY
taxlaw-2821	32	3	2012	DATE
taxlaw-2821	32	4	214	CARDINAL
taxlaw-2821	32	5	62	CARDINAL
taxlaw-2821	32	6	100	CARDINAL
taxlaw-2821	32	7	500	CARDINAL
taxlaw-2821	32	8	2011	DATE
taxlaw-2821	32	9	$19.9 billion	MONEY
taxlaw-2821	33	1	3	CARDINAL
taxlaw-2821	36	1	1963	DATE
taxlaw-2821	36	2	bill drayton	PERSON
taxlaw-2821	36	3	2007	DATE
taxlaw-2821	37	1	1980	DATE
taxlaw-2821	37	2	ashoka	GPE
taxlaw-2821	37	3	1974	DATE
taxlaw-2821	37	4	muhammad yunus	PERSON
taxlaw-2821	37	5	bangladesh	GPE
taxlaw-2821	37	6	steve	PERSON
taxlaw-2821	37	7	stanford university (	ORG
taxlaw-2821	37	8	june 12, 2005	DATE
taxlaw-2821	38	1	2	CARDINAL
taxlaw-2821	38	2	microsoft inc.	ORG
taxlaw-2821	38	3	harvard university (	ORG
taxlaw-2821	38	4	june 7, 2007	DATE
taxlaw-2821	39	1	3	CARDINAL
taxlaw-2821	39	2	2012	DATE
taxlaw-2821	39	3	4	DATE
taxlaw-2821	40	1	sep.	DATE
taxlaw-2821	41	1	22, 2013	DATE
taxlaw-2821	43	1	4	CARDINAL
taxlaw-2821	43	2	z. jill barclift	PERSON
taxlaw-2821	43	3	dodd-frank	PERSON
taxlaw-2821	44	1	january 2012	DATE
taxlaw-2821	44	2	13	CARDINAL
taxlaw-2821	44	3	14	DATE
taxlaw-2821	44	4	2012	DATE
taxlaw-2821	45	1	5	CARDINAL
taxlaw-2821	45	2	caroline hsu	PERSON
taxlaw-2821	45	3	u.s. news	GPE
taxlaw-2821	45	4	oct. 31, 2005	DATE
taxlaw-2821	45	5	http://www.usnews.com/usnews/news/articles/051031/31drayton.htm	DATE
taxlaw-2821	45	6	6 tom dawkins	TIME
taxlaw-2821	45	7	huffington	PERSON
taxlaw-2821	45	8	nov. 5, 2009	DATE
taxlaw-2821	46	1	2013	DATE
taxlaw-2821	47	1	103	CARDINAL
taxlaw-2821	48	1	1983	DATE
taxlaw-2821	48	2	the grameen bank	ORG
taxlaw-2821	48	3	the 1980s	DATE
taxlaw-2821	48	4	three	CARDINAL
taxlaw-2821	49	1	fourth	ORDINAL
taxlaw-2821	49	2	four decades	DATE
taxlaw-2821	49	3	2006	DATE
taxlaw-2821	49	4	muhammad yunus	PERSON
taxlaw-2821	49	5	grameen bank	ORG
taxlaw-2821	52	1	.”11	PERSON
taxlaw-2821	53	1	2008	DATE
taxlaw-2821	53	2	paul c.	PERSON
taxlaw-2821	53	3	more than 20	CARDINAL
taxlaw-2821	53	4	north america	LOC
taxlaw-2821	55	1	three	CARDINAL
taxlaw-2821	55	2	7	CARDINAL
taxlaw-2821	55	3	muhammad yunus	PERSON
taxlaw-2821	55	4	nov. 8, 2013	DATE
taxlaw-2821	56	1	8	CARDINAL
taxlaw-2821	57	1	bangladesh	GPE
taxlaw-2821	57	2	today	DATE
taxlaw-2821	57	3	grameen	ORG
taxlaw-2821	57	4	2,564	CARDINAL
taxlaw-2821	57	5	19,800	CARDINAL
taxlaw-2821	57	6	8.29 million	CARDINAL
taxlaw-2821	57	7	81,367	CARDINAL
taxlaw-2821	58	1	grameen	ORG
taxlaw-2821	58	2	$1.5 million	MONEY
taxlaw-2821	58	3	weekly	DATE
taxlaw-2821	59	1	97%	PERCENT
taxlaw-2821	59	2	over 97%	PERCENT
taxlaw-2821	60	1	58	CARDINAL
taxlaw-2821	60	2	us	GPE
taxlaw-2821	60	3	canada	GPE
taxlaw-2821	60	4	france	GPE
taxlaw-2821	60	5	netherlands	GPE
taxlaw-2821	60	6	norway	GPE
taxlaw-2821	61	1	9	CARDINAL
taxlaw-2821	61	2	thomas kelley	PERSON
taxlaw-2821	61	3	84	CARDINAL
taxlaw-2821	61	4	l. rev	PERSON
taxlaw-2821	61	5	337	CARDINAL
taxlaw-2821	61	6	340	CARDINAL
taxlaw-2821	61	7	2009	DATE
taxlaw-2821	61	8	alissa mickels	PERSON
taxlaw-2821	61	9	u.s.	GPE
taxlaw-2821	61	10	europe	LOC
taxlaw-2821	61	11	32	CARDINAL
taxlaw-2821	62	1	l. rev	PERSON
taxlaw-2821	62	2	271	CARDINAL
taxlaw-2821	62	3	279	CARDINAL
taxlaw-2821	62	4	2009	DATE
taxlaw-2821	63	1	10	CARDINAL
taxlaw-2821	63	2	2006	DATE
taxlaw-2821	63	3	sep.	DATE
taxlaw-2821	64	1	22, 2013	DATE
taxlaw-2821	65	1	week	DATE
taxlaw-2821	65	2	annual	DATE
taxlaw-2821	65	3	america	GPE
taxlaw-2821	65	4	2008	DATE
taxlaw-2821	66	1	john tozzi	PERSON
taxlaw-2821	66	2	america	GPE
taxlaw-2821	66	3	2011	DATE
taxlaw-2821	66	4	bloomberg businessweek	ORG
taxlaw-2821	66	5	jul. 19, 2011	DATE
taxlaw-2821	67	1	11	CARDINAL
taxlaw-2821	67	2	j. gaffney	PERSON
taxlaw-2821	67	3	fourth	ORDINAL
taxlaw-2821	67	4	5	CARDINAL
taxlaw-2821	67	5	j.	PERSON
taxlaw-2821	67	6	329	CARDINAL
taxlaw-2821	67	7	332	CARDINAL
taxlaw-2821	67	8	2012	DATE
taxlaw-2821	67	9	matthew f. doeringer	PERSON
taxlaw-2821	67	10	20	CARDINAL
taxlaw-2821	67	11	j. comp	PERSON
taxlaw-2821	67	12	int’l l. 291	PERSON
taxlaw-2821	67	13	292	CARDINAL
taxlaw-2821	67	14	2010	DATE
taxlaw-2821	68	1	12	CARDINAL
taxlaw-2821	68	2	paul c. light	PERSON
taxlaw-2821	68	3	3 (2008	DATE
taxlaw-2821	69	1	13	CARDINAL
taxlaw-2821	69	2	https://www.se-alliance.org/why	DATE
taxlaw-2821	69	3	sep.	DATE
taxlaw-2821	70	1	22, 2013	DATE
taxlaw-2821	71	1	14	CARDINAL
taxlaw-2821	72	1	driver.15	ORG
taxlaw-2821	74	1	”17	EVENT
taxlaw-2821	74	2	the united states	GPE
taxlaw-2821	75	1	20	CARDINAL
taxlaw-2821	82	1	vi	PERSON
taxlaw-2821	82	2	two	CARDINAL
taxlaw-2821	83	1	first	ORDINAL
taxlaw-2821	86	1	first	ORDINAL
taxlaw-2821	89	1	first	ORDINAL
taxlaw-2821	90	1	15	CARDINAL
taxlaw-2821	92	1	keren g. raz	PERSON
taxlaw-2821	92	2	36	CARDINAL
taxlaw-2821	93	1	l. & soc.	ORG
taxlaw-2821	94	1	283	CARDINAL
taxlaw-2821	94	2	289	CARDINAL
taxlaw-2821	94	3	2012	DATE
taxlaw-2821	95	1	18	CARDINAL
taxlaw-2821	95	2	matthew f. doeringer	PERSON
taxlaw-2821	95	3	20	CARDINAL
taxlaw-2821	95	4	j. comp	PERSON
taxlaw-2821	95	5	int'l l. 291	PERSON
taxlaw-2821	95	6	292	CARDINAL
taxlaw-2821	95	7	2009-2010	DATE
taxlaw-2821	96	1	19	CARDINAL
taxlaw-2821	96	2	linda o. smiddy	PERSON
taxlaw-2821	96	3	the vermont l3c & other	ORG
taxlaw-2821	96	4	35	CARDINAL
taxlaw-2821	96	5	l. rev	PERSON
taxlaw-2821	96	6	3,	PERCENT
taxlaw-2821	96	7	5	DATE
taxlaw-2821	96	8	2010	DATE
taxlaw-2821	97	1	20	CARDINAL
taxlaw-2821	97	2	briana cummings	ORG
taxlaw-2821	97	3	112	CARDINAL
taxlaw-2821	98	1	l. rev	PERSON
taxlaw-2821	98	2	578	CARDINAL
taxlaw-2821	98	3	581	CARDINAL
taxlaw-2821	98	4	2012	DATE
taxlaw-2821	98	5	dana brakman	PERSON
taxlaw-2821	98	6	the vermont l3c & other	ORG
taxlaw-2821	98	7	35	CARDINAL
taxlaw-2821	98	8	l. rev	PERSON
taxlaw-2821	98	9	105	CARDINAL
taxlaw-2821	98	10	105	CARDINAL
taxlaw-2821	98	11	two	CARDINAL
taxlaw-2821	99	1	2013	DATE
taxlaw-2821	99	2	105	CARDINAL
taxlaw-2821	99	3	secondly	ORDINAL
taxlaw-2821	100	1	los angeles	GPE
taxlaw-2821	100	2	three	CARDINAL
taxlaw-2821	101	1	21	CARDINAL
taxlaw-2821	102	1	second	ORDINAL
taxlaw-2821	102	2	22	CARDINAL
taxlaw-2821	102	3	third	ORDINAL
taxlaw-2821	104	1	24	CARDINAL
taxlaw-2821	104	2	one year	DATE
taxlaw-2821	113	1	21	CARDINAL
taxlaw-2821	113	2	sep.	DATE
taxlaw-2821	114	1	22, 2013	DATE
taxlaw-2821	115	1	22	CARDINAL
taxlaw-2821	115	2	raz	ORG
taxlaw-2821	115	3	17	CARDINAL
taxlaw-2821	115	4	291	CARDINAL
taxlaw-2821	118	1	23	CARDINAL
taxlaw-2821	119	1	24	CARDINAL
taxlaw-2821	119	2	raz	ORG
taxlaw-2821	119	3	17	CARDINAL
taxlaw-2821	119	4	294	CARDINAL
taxlaw-2821	120	1	25	CARDINAL
taxlaw-2821	120	2	john walker	PERSON
taxlaw-2821	120	3	nov. 8, 2013	DATE
taxlaw-2821	121	1	26	CARDINAL
taxlaw-2821	124	1	27	CARDINAL
taxlaw-2821	124	2	sep.	DATE
taxlaw-2821	125	1	22, 2013	DATE
taxlaw-2821	126	1	106	CARDINAL
taxlaw-2821	127	1	fourth	ORDINAL
taxlaw-2821	129	1	one	CARDINAL
taxlaw-2821	131	1	two	CARDINAL
taxlaw-2821	133	1	section 501	LAW
taxlaw-2821	133	2	two	CARDINAL
taxlaw-2821	134	1	the u.s. supreme court	ORG
taxlaw-2821	135	1	29	CARDINAL
taxlaw-2821	135	2	501(c)(4)-(25).32	CARDINAL
taxlaw-2821	137	1	28	CARDINAL
taxlaw-2821	139	1	26	CARDINAL
taxlaw-2821	140	1	501	CARDINAL
taxlaw-2821	140	2	2012	DATE
taxlaw-2821	140	3	29	CARDINAL
taxlaw-2821	140	4	bob jones univ	PERSON
taxlaw-2821	141	1	v. united states	GPE
taxlaw-2821	141	2	461	CARDINAL
taxlaw-2821	141	3	574	CARDINAL
taxlaw-2821	141	4	586	CARDINAL
taxlaw-2821	141	5	1983	DATE
taxlaw-2821	144	1	1.501(c)(3)-1(d	CARDINAL
taxlaw-2821	144	2	2008	DATE
taxlaw-2821	145	1	30	CARDINAL
taxlaw-2821	145	2	5	CARDINAL
taxlaw-2821	145	3	section 501(c)(3	LAW
taxlaw-2821	146	1	section 508(b	LAW
taxlaw-2821	148	1	31	CARDINAL
taxlaw-2821	148	2	james j. fishman & stephen shwarz	PERSON
taxlaw-2821	148	3	722	CARDINAL
taxlaw-2821	148	4	4th	ORDINAL
taxlaw-2821	148	5	2010	DATE
taxlaw-2821	149	1	32	CARDINAL
taxlaw-2821	150	1	41	CARDINAL
taxlaw-2821	151	1	33	CARDINAL
taxlaw-2821	153	1	107	CARDINAL
taxlaw-2821	154	1	36	CARDINAL
taxlaw-2821	158	1	third	ORDINAL
taxlaw-2821	161	1	section 501(c)(3	LAW
taxlaw-2821	162	1	43	CARDINAL
taxlaw-2821	162	2	35	CARDINAL
taxlaw-2821	162	3	32	CARDINAL
taxlaw-2821	162	4	42-43	CARDINAL
taxlaw-2821	163	1	supra	PERSON
taxlaw-2821	163	2	31	CARDINAL
taxlaw-2821	163	3	2	CARDINAL
taxlaw-2821	163	4	irs	ORG
taxlaw-2821	163	5	501(c)(3	CARDINAL
taxlaw-2821	165	1	the u.s. postal service	ORG
taxlaw-2821	166	1	36	CARDINAL
taxlaw-2821	167	1	2012	DATE
taxlaw-2821	168	1	37	CARDINAL
taxlaw-2821	168	2	170	CARDINAL
taxlaw-2821	170	1	2522	DATE
taxlaw-2821	171	1	38	CARDINAL
taxlaw-2821	172	1	39	CARDINAL
taxlaw-2821	172	2	supra	PERSON
taxlaw-2821	172	3	31	CARDINAL
taxlaw-2821	172	4	2	CARDINAL
taxlaw-2821	172	5	40	CARDINAL
taxlaw-2821	172	6	supra	PERSON
taxlaw-2821	172	7	31	CARDINAL
taxlaw-2821	172	8	5	CARDINAL
taxlaw-2821	172	9	41	CARDINAL
taxlaw-2821	174	1	2008	DATE
taxlaw-2821	175	1	42	CARDINAL
taxlaw-2821	176	1	32	CARDINAL
taxlaw-2821	176	2	315	CARDINAL
taxlaw-2821	176	3	108	CARDINAL
taxlaw-2821	176	4	one	CARDINAL
taxlaw-2821	176	5	one	CARDINAL
taxlaw-2821	177	1	enterprises.47	ORG
taxlaw-2821	178	1	treasury	ORG
taxlaw-2821	178	2	purpose.48	ORG
taxlaw-2821	179	1	one	CARDINAL
taxlaw-2821	179	2	one	CARDINAL
taxlaw-2821	182	1	section 501(c)(3	LAW
taxlaw-2821	182	2	section 513.51	LAW
taxlaw-2821	182	3	first	ORDINAL
taxlaw-2821	185	1	44	DATE
taxlaw-2821	186	1	section 501(c)(3	LAW
taxlaw-2821	187	1	aug. 7, 2013	DATE
taxlaw-2821	188	1	45	CARDINAL
taxlaw-2821	190	1	1.501(c)(3)-1(b)(1)(i	CARDINAL
taxlaw-2821	190	2	2008	DATE
taxlaw-2821	191	1	46	CARDINAL
taxlaw-2821	193	1	1.501(c)(3)-1(b)(1)(ii	CARDINAL
taxlaw-2821	193	2	2008	DATE
taxlaw-2821	194	1	47	DATE
taxlaw-2821	197	1	48	CARDINAL
taxlaw-2821	199	1	2008	DATE
taxlaw-2821	200	1	49	DATE
taxlaw-2821	200	2	32	CARDINAL
taxlaw-2821	200	3	317	CARDINAL
taxlaw-2821	200	4	50	CARDINAL
taxlaw-2821	202	1	1.501(c)(3)-1(c)(1	ORG
taxlaw-2821	202	2	2008	DATE
taxlaw-2821	203	1	51	CARDINAL
taxlaw-2821	205	1	2008	DATE
taxlaw-2821	206	1	2013	DATE
taxlaw-2821	207	1	109	CARDINAL
taxlaw-2821	214	1	first	ORDINAL
taxlaw-2821	214	2	section 513	LAW
taxlaw-2821	215	1	section 513	LAW
taxlaw-2821	215	2	derived.55	PRODUCT
taxlaw-2821	215	3	1.513-1	CARDINAL
taxlaw-2821	216	1	purposes.57	GPE
taxlaw-2821	216	2	circumstances.58	ORG
taxlaw-2821	216	3	52	CARDINAL
taxlaw-2821	216	4	cameron holland	PERSON
taxlaw-2821	216	5	nov. 8, 2013	DATE
taxlaw-2821	217	1	53	CARDINAL
taxlaw-2821	217	2	roosevelt rev	PERSON
taxlaw-2821	217	3	fall 2012	DATE
taxlaw-2821	217	4	18	CARDINAL
taxlaw-2821	217	5	19	DATE
taxlaw-2821	217	6	54	CARDINAL
taxlaw-2821	217	7	21	CARDINAL
taxlaw-2821	217	8	55	CARDINAL
taxlaw-2821	218	1	2012	DATE
taxlaw-2821	219	1	56	CARDINAL
taxlaw-2821	221	1	1.513-1(d)(2	CARDINAL
taxlaw-2821	221	2	1983	DATE
taxlaw-2821	222	1	57	CARDINAL
taxlaw-2821	226	1	1.513-1(d)(3	DATE
taxlaw-2821	226	2	1983	DATE
taxlaw-2821	227	1	60	CARDINAL
taxlaw-2821	229	1	26	CARDINAL
taxlaw-2821	230	1	511	CARDINAL
taxlaw-2821	230	2	2012	DATE
taxlaw-2821	230	3	26	CARDINAL
taxlaw-2821	231	1	512	CARDINAL
taxlaw-2821	231	2	2012	DATE
taxlaw-2821	231	3	26	CARDINAL
taxlaw-2821	232	1	513	CARDINAL
taxlaw-2821	232	2	2012	DATE
taxlaw-2821	233	1	110	CARDINAL
taxlaw-2821	238	1	activities.68	PRODUCT
taxlaw-2821	239	1	u.s.	GPE
taxlaw-2821	240	1	501(c)(3)s	CARDINAL
taxlaw-2821	243	1	63	DATE
taxlaw-2821	243	2	32	CARDINAL
taxlaw-2821	243	3	572	CARDINAL
taxlaw-2821	243	4	64	CARDINAL
taxlaw-2821	244	1	holland	GPE
taxlaw-2821	244	2	53	CARDINAL
taxlaw-2821	245	1	66	CARDINAL
taxlaw-2821	246	1	v. united states	PERSON
taxlaw-2821	246	2	326	CARDINAL
taxlaw-2821	246	3	u.s.	GPE
taxlaw-2821	246	4	279	CARDINAL
taxlaw-2821	246	5	283	CARDINAL
taxlaw-2821	247	1	67	CARDINAL
taxlaw-2821	247	2	the internal revenue service	ORG
taxlaw-2821	247	3	holland	GPE
taxlaw-2821	247	4	53	CARDINAL
taxlaw-2821	248	1	68	CARDINAL
taxlaw-2821	249	1	69	CARDINAL
taxlaw-2821	251	1	1.501(c)(3)-1(c)(2	CARDINAL
taxlaw-2821	251	2	2008	DATE
taxlaw-2821	252	1	70	CARDINAL
taxlaw-2821	253	1	comm’r	CARDINAL
taxlaw-2821	253	2	92	CARDINAL
taxlaw-2821	253	3	1053	CARDINAL
taxlaw-2821	253	4	1989	DATE
taxlaw-2821	254	1	71	CARDINAL
taxlaw-2821	255	1	1069	CARDINAL
taxlaw-2821	255	2	section 1.501(a)-1(c	LAW
taxlaw-2821	256	1	72	CARDINAL
taxlaw-2821	258	1	92	CARDINAL
taxlaw-2821	259	1	1068	CARDINAL
taxlaw-2821	259	2	canada	GPE
taxlaw-2821	259	3	82	CARDINAL
taxlaw-2821	259	4	973	CARDINAL
taxlaw-2821	259	5	981	CARDINAL
taxlaw-2821	259	6	1984	DATE
taxlaw-2821	259	7	artisans, inc.	ORG
taxlaw-2821	260	1	71	CARDINAL
taxlaw-2821	261	1	202,215	CARDINAL
taxlaw-2821	261	2	1978	DATE
taxlaw-2821	261	3	83	CARDINAL
taxlaw-2821	261	4	20,	PERCENT
taxlaw-2821	261	5	21	DATE
taxlaw-2821	261	6	1984	DATE
taxlaw-2821	261	7	goldsboro art league, inc.	ORG
taxlaw-2821	262	1	75 t.c	QUANTITY
taxlaw-2821	262	2	337	CARDINAL
taxlaw-2821	262	3	345	CARDINAL
taxlaw-2821	262	4	1980	DATE
taxlaw-2821	263	1	73	CARDINAL
taxlaw-2821	263	2	henry hansmann	PERSON
taxlaw-2821	264	1	henry b. hansmann	PERSON
taxlaw-2821	264	2	89	CARDINAL
taxlaw-2821	264	3	yale l. j. 835	PERSON
taxlaw-2821	264	4	1980	DATE
taxlaw-2821	265	1	2013	DATE
taxlaw-2821	266	1	111	CARDINAL
taxlaw-2821	274	1	1962	DATE
taxlaw-2821	274	2	milton friedman	PERSON
taxlaw-2821	274	3	only one	CARDINAL
taxlaw-2821	275	1	friedman	PERSON
taxlaw-2821	279	1	delaware general corporation	ORG
taxlaw-2821	280	1	section 3.01	LAW
taxlaw-2821	282	1	the american law institute	ORG
taxlaw-2821	282	2	ali	PERSON
taxlaw-2821	282	3	section 2.01	LAW
taxlaw-2821	282	4	74	CARDINAL
taxlaw-2821	283	1	501(c)(4	CARDINAL
taxlaw-2821	285	1	75 milton friedman	QUANTITY
taxlaw-2821	285	2	133	CARDINAL
taxlaw-2821	285	3	1962	DATE
taxlaw-2821	286	1	76	CARDINAL
taxlaw-2821	286	2	thomas donaldson	PERSON
taxlaw-2821	286	3	68-69	CARDINAL
taxlaw-2821	286	4	1982	DATE
taxlaw-2821	287	1	77	CARDINAL
taxlaw-2821	287	2	8	CARDINAL
taxlaw-2821	287	3	102	CARDINAL
taxlaw-2821	288	1	corp.	ORG
taxlaw-2821	288	2	2008	DATE
taxlaw-2821	289	1	112	CARDINAL
taxlaw-2821	289	2	columbia	ORG
taxlaw-2821	290	1	ali	PERSON
taxlaw-2821	290	2	ali	PERSON
taxlaw-2821	294	1	81	DATE
taxlaw-2821	295	1	shareholders84	GPE
taxlaw-2821	296	1	dodge	ORG
taxlaw-2821	296	2	ford	ORG
taxlaw-2821	296	3	co.85	ORG
taxlaw-2821	296	4	the michigan supreme court	ORG
taxlaw-2821	297	1	86	CARDINAL
taxlaw-2821	298	1	dodge	ORG
taxlaw-2821	298	2	79	CARDINAL
taxlaw-2821	299	1	law inst	PERSON
taxlaw-2821	299	2	2.01	CARDINAL
taxlaw-2821	299	3	1994	DATE
taxlaw-2821	300	1	80	CARDINAL
taxlaw-2821	301	1	barnali choudhury	PERSON
taxlaw-2821	301	2	two	CARDINAL
taxlaw-2821	301	3	11	CARDINAL
taxlaw-2821	302	1	j. bus	PERSON
taxlaw-2821	303	1	l. 631	PERSON
taxlaw-2821	303	2	635	CARDINAL
taxlaw-2821	303	3	2009	DATE
taxlaw-2821	305	1	82	CARDINAL
taxlaw-2821	305	2	637	CARDINAL
taxlaw-2821	305	3	83	CARDINAL
taxlaw-2821	305	4	john tyler	PERSON
taxlaw-2821	305	5	two	CARDINAL
taxlaw-2821	305	6	35	CARDINAL
taxlaw-2821	305	7	l. rev	PERSON
taxlaw-2821	305	8	117	CARDINAL
taxlaw-2821	305	9	129	CARDINAL
taxlaw-2821	305	10	2010	DATE
taxlaw-2821	306	1	84	CARDINAL
taxlaw-2821	306	2	aronson v. lewis	PERSON
taxlaw-2821	306	3	473	CARDINAL
taxlaw-2821	306	4	805	CARDINAL
taxlaw-2821	306	5	811	CARDINAL
taxlaw-2821	306	6	1984	DATE
taxlaw-2821	306	7	brehm v. eisner	PERSON
taxlaw-2821	306	8	746	CARDINAL
taxlaw-2821	306	9	244	CARDINAL
taxlaw-2821	306	10	del. 2000	DATE
taxlaw-2821	307	1	85	CARDINAL
taxlaw-2821	307	2	204	CARDINAL
taxlaw-2821	308	1	459	CARDINAL
taxlaw-2821	308	2	1919	DATE
taxlaw-2821	309	1	86	CARDINAL
taxlaw-2821	310	1	684	CARDINAL
taxlaw-2821	311	1	87	CARDINAL
taxlaw-2821	312	1	edward b. rock	PERSON
taxlaw-2821	312	2	92	CARDINAL
taxlaw-2821	313	1	l. rev	PERSON
taxlaw-2821	313	2	497	CARDINAL
taxlaw-2821	313	3	546	CARDINAL
taxlaw-2821	313	4	1992	DATE
taxlaw-2821	314	1	89	CARDINAL
taxlaw-2821	314	2	lynn a. stout	PERSON
taxlaw-2821	314	3	ford	ORG
taxlaw-2821	314	4	3 va	GPE
taxlaw-2821	314	5	l. & bus	ORG
taxlaw-2821	315	1	163	CARDINAL
taxlaw-2821	315	2	166	CARDINAL
taxlaw-2821	315	3	2008	DATE
taxlaw-2821	316	1	2013	DATE
taxlaw-2821	317	1	113	CARDINAL
taxlaw-2821	319	1	investment.91	PERSON
taxlaw-2821	321	1	delaware	GPE
taxlaw-2821	321	2	more than 50%	PERCENT
taxlaw-2821	321	3	the united states	GPE
taxlaw-2821	321	4	63%	PERCENT
taxlaw-2821	323	1	the delaware supreme court’s	ORG
taxlaw-2821	324	1	delaware courts	ORG
taxlaw-2821	325	1	delaware general corporation	ORG
taxlaw-2821	326	1	day	DATE
taxlaw-2821	327	1	94	CARDINAL
taxlaw-2821	331	1	corporation.97	ORG
taxlaw-2821	332	1	first	ORDINAL
taxlaw-2821	332	2	delaware courts	ORG
taxlaw-2821	332	3	90	CARDINAL
taxlaw-2821	332	4	jonathan r. macey	PERSON
taxlaw-2821	332	5	dodge	ORG
taxlaw-2821	332	6	ford	ORG
taxlaw-2821	332	7	3 va	GPE
taxlaw-2821	333	1	l. & bus	ORG
taxlaw-2821	334	1	177	CARDINAL
taxlaw-2821	334	2	178	CARDINAL
taxlaw-2821	334	3	2008	DATE
taxlaw-2821	335	1	91	CARDINAL
taxlaw-2821	335	2	doeringer	PERSON
taxlaw-2821	335	3	18	CARDINAL
taxlaw-2821	335	4	304	CARDINAL
taxlaw-2821	335	5	92	CARDINAL
taxlaw-2821	335	6	nov. 8, 2013	DATE
taxlaw-2821	336	1	93	CARDINAL
taxlaw-2821	336	2	8	CARDINAL
taxlaw-2821	336	3	§ 141(a	ORG
taxlaw-2821	336	4	west 2013	DATE
taxlaw-2821	337	1	94	CARDINAL
taxlaw-2821	337	2	aronson v. lewis	PERSON
taxlaw-2821	337	3	473	CARDINAL
taxlaw-2821	337	4	805	CARDINAL
taxlaw-2821	337	5	812	CARDINAL
taxlaw-2821	337	6	1984	DATE
taxlaw-2821	338	1	95	CARDINAL
taxlaw-2821	339	1	walt disney co.	ORG
taxlaw-2821	340	1	906	CARDINAL
taxlaw-2821	340	2	27	DATE
taxlaw-2821	340	3	74	DATE
taxlaw-2821	340	4	2006	DATE
taxlaw-2821	340	5	sinclair oil corp.	ORG
taxlaw-2821	341	1	280	CARDINAL
taxlaw-2821	341	2	717	CARDINAL
taxlaw-2821	341	3	720	CARDINAL
taxlaw-2821	341	4	1971	DATE
taxlaw-2821	342	1	794	CARDINAL
taxlaw-2821	342	2	5	CARDINAL
taxlaw-2821	342	3	20	DATE
taxlaw-2821	342	4	. 2002	DATE
taxlaw-2821	342	5	second	ORDINAL
taxlaw-2821	343	1	96	CARDINAL
taxlaw-2821	343	2	unitrin, inc.	ORG
taxlaw-2821	343	3	v. am	PERSON
taxlaw-2821	344	1	gen. corp.	ORG
taxlaw-2821	344	2	651	CARDINAL
taxlaw-2821	344	3	1361	CARDINAL
taxlaw-2821	344	4	1373	DATE
taxlaw-2821	344	5	1995	DATE
taxlaw-2821	345	1	97	CARDINAL
taxlaw-2821	345	2	steven j. haymore	PERSON
taxlaw-2821	345	3	delaware	GPE
taxlaw-2821	345	4	64	CARDINAL
taxlaw-2821	346	1	l. rev	PERSON
taxlaw-2821	346	2	1311	CARDINAL
taxlaw-2821	346	3	1327-28	CARDINAL
taxlaw-2821	346	4	robert a. ragazzo	PERSON
taxlaw-2821	346	5	35	CARDINAL
taxlaw-2821	347	1	l. rev	PERSON
taxlaw-2821	347	2	989	CARDINAL
taxlaw-2821	347	3	1030	CARDINAL
taxlaw-2821	347	4	1993	DATE
taxlaw-2821	348	1	114	CARDINAL
taxlaw-2821	348	2	columbia	ORG
taxlaw-2821	349	1	first	ORDINAL
taxlaw-2821	354	1	revlon	ORG
taxlaw-2821	355	1	2000	DATE
taxlaw-2821	355	2	ben & jerry’s	ORG
taxlaw-2821	355	3	unilever	ORG
taxlaw-2821	355	4	ben & jerry’s	ORG
taxlaw-2821	355	5	revlon	ORG
taxlaw-2821	356	1	98	CARDINAL
taxlaw-2821	356	2	unocal corp.	ORG
taxlaw-2821	356	3	v. mesa petroleum co.	ORG
taxlaw-2821	356	4	493	CARDINAL
taxlaw-2821	356	5	946	CARDINAL
taxlaw-2821	356	6	1985	DATE
taxlaw-2821	357	1	99	CARDINAL
taxlaw-2821	357	2	omnicare, inc.	ORG
taxlaw-2821	358	1	ncs healthcare, inc.	ORG
taxlaw-2821	358	2	818	CARDINAL
taxlaw-2821	358	3	914	CARDINAL
taxlaw-2821	358	4	2003	DATE
taxlaw-2821	359	1	moran v. household international, inc.	PERSON
taxlaw-2821	359	2	500	CARDINAL
taxlaw-2821	359	3	1346	DATE
taxlaw-2821	359	4	1985	DATE
taxlaw-2821	359	5	paramount communications, inc.	ORG
taxlaw-2821	359	6	571	CARDINAL
taxlaw-2821	359	7	1140	CARDINAL
taxlaw-2821	359	8	1990	DATE
taxlaw-2821	360	1	100	CARDINAL
taxlaw-2821	360	2	revlon, inc.	ORG
taxlaw-2821	360	3	v. macandrews & forbes holdings, inc.	ORG
taxlaw-2821	360	4	506	CARDINAL
taxlaw-2821	360	5	173	CARDINAL
taxlaw-2821	360	6	182	CARDINAL
taxlaw-2821	360	7	1986	DATE
taxlaw-2821	361	1	101	CARDINAL
taxlaw-2821	361	2	macmillan, inc.	ORG
taxlaw-2821	361	3	559	CARDINAL
taxlaw-2821	361	4	1261, 1982	DATE
taxlaw-2821	361	5	del. 1989	DATE
taxlaw-2821	362	1	102	CARDINAL
taxlaw-2821	362	2	506	CARDINAL
taxlaw-2821	362	3	173	CARDINAL
taxlaw-2821	362	4	103	CARDINAL
taxlaw-2821	362	5	supreme court	ORG
taxlaw-2821	362	6	qvc	ORG
taxlaw-2821	364	1	50	CARDINAL
taxlaw-2821	364	2	1048-49	CARDINAL
taxlaw-2821	364	3	2012	DATE
taxlaw-2821	365	1	nymex	ORG
taxlaw-2821	365	2	litig	PERSON
taxlaw-2821	365	3	3621	CARDINAL
taxlaw-2821	365	4	2009	DATE
taxlaw-2821	365	5	176	CARDINAL
taxlaw-2821	365	6	5	CARDINAL
taxlaw-2821	365	7	sept. 30, 2009	DATE
taxlaw-2821	366	1	104	CARDINAL
taxlaw-2821	366	2	506	CARDINAL
taxlaw-2821	366	3	182	CARDINAL
taxlaw-2821	367	1	105	CARDINAL
taxlaw-2821	367	2	antony page & robert a. katz	ORG
taxlaw-2821	367	3	ben & jerry:	ORG
taxlaw-2821	367	4	35	CARDINAL
taxlaw-2821	367	5	l. rev	PERSON
taxlaw-2821	367	6	211	CARDINAL
taxlaw-2821	367	7	212	CARDINAL
taxlaw-2821	367	8	2010	DATE
taxlaw-2821	367	9	jill bamburg	PERSON
taxlaw-2821	367	10	57	CARDINAL
taxlaw-2821	367	11	2006	DATE
taxlaw-2821	367	12	ben & jerry's	ORG
taxlaw-2821	367	13	one	CARDINAL
taxlaw-2821	369	1	106	CARDINAL
taxlaw-2821	369	2	katherine r. lofft et al.	PERSON
taxlaw-2821	370	1	today	DATE
taxlaw-2821	370	2	sept. 21, 2012	DATE
taxlaw-2821	370	3	1	CARDINAL
taxlaw-2821	370	4	107	CARDINAL
taxlaw-2821	370	5	janet e. kerr	PERSON
taxlaw-2821	370	6	29	CARDINAL
taxlaw-2821	370	7	cardozo l. rev	PERSON
taxlaw-2821	370	8	623	CARDINAL
taxlaw-2821	370	9	668	CARDINAL
taxlaw-2821	370	10	2007	DATE
taxlaw-2821	373	1	108	CARDINAL
taxlaw-2821	373	2	a. p. smith mfg. co.	PERSON
taxlaw-2821	374	1	v. barlow	PERSON
taxlaw-2821	374	2	97	CARDINAL
taxlaw-2821	374	3	186	CARDINAL
taxlaw-2821	374	4	190	CARDINAL
taxlaw-2821	374	5	n.j	GPE
taxlaw-2821	374	6	1953	DATE
taxlaw-2821	374	7	princeton	PERSON
taxlaw-2821	374	8	2013	DATE
taxlaw-2821	374	9	115	CARDINAL
taxlaw-2821	375	1	109	CARDINAL
taxlaw-2821	377	1	two	CARDINAL
taxlaw-2821	379	1	one	CARDINAL
taxlaw-2821	382	1	112	CARDINAL
taxlaw-2821	385	1	sri)115	NORP
taxlaw-2821	387	1	109	CARDINAL
taxlaw-2821	387	2	macey	PERSON
taxlaw-2821	387	3	supra	PERSON
taxlaw-2821	387	4	92	CARDINAL
taxlaw-2821	387	5	179	CARDINAL
taxlaw-2821	388	1	110	CARDINAL
taxlaw-2821	388	2	michael d. gottesman	PERSON
taxlaw-2821	388	3	26	CARDINAL
taxlaw-2821	388	4	yale l. & pol'y	ORG
taxlaw-2821	388	5	345	CARDINAL
taxlaw-2821	388	6	351	DATE
taxlaw-2821	388	7	2007	DATE
taxlaw-2821	389	1	112	CARDINAL
taxlaw-2821	389	2	jason mogus	PERSON
taxlaw-2821	389	3	2007	DATE
taxlaw-2821	389	4	canadian	NORP
taxlaw-2821	389	5	jan. 29, 2007	DATE
taxlaw-2821	389	6	113	CARDINAL
taxlaw-2821	389	7	kelley	PERSON
taxlaw-2821	389	8	supra	PERSON
taxlaw-2821	389	9	9	CARDINAL
taxlaw-2821	389	10	362	CARDINAL
taxlaw-2821	390	1	114	CARDINAL
taxlaw-2821	390	2	nov. 8, 2013	DATE
taxlaw-2821	391	1	115	CARDINAL
taxlaw-2821	392	1	nov. 8, 2013	DATE
taxlaw-2821	393	1	116	CARDINAL
taxlaw-2821	393	2	20	CARDINAL
taxlaw-2821	394	1	fourth	ORDINAL
taxlaw-2821	398	1	second	ORDINAL
taxlaw-2821	401	1	ben & jerry	ORG
taxlaw-2821	404	1	first	ORDINAL
taxlaw-2821	407	1	125	CARDINAL
taxlaw-2821	407	2	116	CARDINAL
taxlaw-2821	407	3	sif	ORG
taxlaw-2821	407	4	nov. 8, 2013	DATE
taxlaw-2821	408	1	117	CARDINAL
taxlaw-2821	408	2	2012	DATE
taxlaw-2821	408	3	333	CARDINAL
taxlaw-2821	408	4	us	GPE
taxlaw-2821	408	5	$640.5 billion	MONEY
taxlaw-2821	409	1	55	CARDINAL
taxlaw-2821	409	2	1995	DATE
taxlaw-2821	409	3	$12 billion	MONEY
taxlaw-2821	410	1	118	CARDINAL
taxlaw-2821	410	2	sif	ORG
taxlaw-2821	410	3	nov. 8, 2013	DATE
taxlaw-2821	411	1	119	CARDINAL
taxlaw-2821	411	2	kelley	PERSON
taxlaw-2821	411	3	supra	PERSON
taxlaw-2821	411	4	9	CARDINAL
taxlaw-2821	411	5	359	CARDINAL
taxlaw-2821	412	1	120	CARDINAL
taxlaw-2821	412	2	30	CARDINAL
taxlaw-2821	412	3	w.	PRODUCT
taxlaw-2821	412	4	eng	GPE
taxlaw-2821	412	5	l. rev	PERSON
taxlaw-2821	412	6	93	CARDINAL
taxlaw-2821	412	7	94	DATE
taxlaw-2821	412	8	2007	DATE
taxlaw-2821	413	1	121	CARDINAL
taxlaw-2821	413	2	kelley	PERSON
taxlaw-2821	413	3	supra	PERSON
taxlaw-2821	413	4	9	CARDINAL
taxlaw-2821	413	5	354	CARDINAL
taxlaw-2821	413	6	122	CARDINAL
taxlaw-2821	414	1	359	CARDINAL
taxlaw-2821	415	1	123	CARDINAL
taxlaw-2821	415	2	allen r. bromberger	PERSON
taxlaw-2821	415	3	oct. 27, 2013	DATE
taxlaw-2821	416	1	124	CARDINAL
taxlaw-2821	417	1	125	CARDINAL
taxlaw-2821	417	2	32	CARDINAL
taxlaw-2821	417	3	703	CARDINAL
taxlaw-2821	417	4	126	CARDINAL
taxlaw-2821	418	1	117	CARDINAL
taxlaw-2821	420	1	section 4942	LAW
taxlaw-2821	420	2	each year	DATE
taxlaw-2821	429	1	127	CARDINAL
taxlaw-2821	430	1	4941	DATE
taxlaw-2821	430	2	2012	DATE
taxlaw-2821	431	1	129 i.r.c	QUANTITY
taxlaw-2821	432	1	2012	DATE
taxlaw-2821	433	1	130 i.r.c	QUANTITY
taxlaw-2821	434	1	4944	DATE
taxlaw-2821	434	2	2012	DATE
taxlaw-2821	435	1	131	CARDINAL
taxlaw-2821	436	1	4945	DATE
taxlaw-2821	436	2	2012	DATE
taxlaw-2821	437	1	132 i.r.c	QUANTITY
taxlaw-2821	438	1	4945(d)(4	CARDINAL
taxlaw-2821	438	2	2012	DATE
taxlaw-2821	439	1	133	CARDINAL
taxlaw-2821	440	1	4944	DATE
taxlaw-2821	440	2	2012	DATE
taxlaw-2821	441	1	10 percent	PERCENT
taxlaw-2821	441	2	each year	DATE
taxlaw-2821	443	1	d.	NORP
taxlaw-2821	445	1	53.4944-1(a)(2	CARDINAL
taxlaw-2821	445	2	1973	DATE
taxlaw-2821	446	1	135	CARDINAL
taxlaw-2821	448	1	136	CARDINAL
taxlaw-2821	450	1	section 4944	LAW
taxlaw-2821	451	1	118	CARDINAL
taxlaw-2821	452	1	1	CARDINAL
taxlaw-2821	452	2	100,000	MONEY
taxlaw-2821	453	1	three	CARDINAL
taxlaw-2821	453	2	1	CARDINAL
taxlaw-2821	453	3	5,000	MONEY
taxlaw-2821	453	4	2	CARDINAL
taxlaw-2821	453	5	10,000	MONEY
taxlaw-2821	453	6	3	CARDINAL
taxlaw-2821	453	7	8,000	MONEY
taxlaw-2821	454	1	some years	DATE
taxlaw-2821	457	1	three	CARDINAL
taxlaw-2821	458	1	10,000	MONEY
taxlaw-2821	458	2	8,000	MONEY
taxlaw-2821	458	3	5,000	MONEY
taxlaw-2821	459	1	500	MONEY
taxlaw-2821	459	2	5 percent	PERCENT
taxlaw-2821	459	3	10,000	MONEY
taxlaw-2821	459	4	each year	DATE
taxlaw-2821	459	5	400	MONEY
taxlaw-2821	459	6	5 percent	PERCENT
taxlaw-2821	459	7	8,000	MONEY
taxlaw-2821	459	8	each year	DATE
taxlaw-2821	459	9	z.	PERSON
taxlaw-2821	461	1	137	CARDINAL
taxlaw-2821	463	1	53.4944-1(c	CARDINAL
taxlaw-2821	463	2	1973	DATE
taxlaw-2821	464	1	138	CARDINAL
taxlaw-2821	466	1	d.	NORP
taxlaw-2821	466	2	z	ORG
taxlaw-2821	467	1	2013	DATE
taxlaw-2821	467	2	119	CARDINAL
taxlaw-2821	471	1	three	CARDINAL
taxlaw-2821	471	2	144	CARDINAL
taxlaw-2821	471	3	foundation”148	NORP
taxlaw-2821	472	1	1	CARDINAL
taxlaw-2821	472	2	6	CARDINAL
taxlaw-2821	472	3	150	CARDINAL
taxlaw-2821	472	4	pri	ORG
taxlaw-2821	473	1	pri	ORG
taxlaw-2821	474	1	140	CARDINAL
taxlaw-2821	474	2	ir §	ORG
taxlaw-2821	474	3	4944	DATE
taxlaw-2821	474	4	feb. 25, 2013	DATE
taxlaw-2821	474	5	141	CARDINAL
taxlaw-2821	475	1	2012	DATE
taxlaw-2821	476	1	142	CARDINAL
taxlaw-2821	478	1	53.4944-3(a)(1	CARDINAL
taxlaw-2821	478	2	1972	DATE
taxlaw-2821	479	1	143	CARDINAL
taxlaw-2821	481	1	53.4944-3(a)(1)(i	CARDINAL
taxlaw-2821	481	2	1972	DATE
taxlaw-2821	482	1	144	CARDINAL
taxlaw-2821	484	1	53.4944-3(a)(1)(ii	CARDINAL
taxlaw-2821	484	2	1972	DATE
taxlaw-2821	485	1	145	CARDINAL
taxlaw-2821	487	1	53.4944-3(a)(1)(iii	CARDINAL
taxlaw-2821	487	2	1972	DATE
taxlaw-2821	488	1	146	CARDINAL
taxlaw-2821	490	1	53.4944-3(a)(2)(i	CARDINAL
taxlaw-2821	490	2	1972	DATE
taxlaw-2821	491	1	147	CARDINAL
taxlaw-2821	494	1	53.4944-3(a)(2)(iii	CARDINAL
taxlaw-2821	494	2	1972	DATE
taxlaw-2821	495	1	149	CARDINAL
taxlaw-2821	498	1	53.4944-3(b	CARDINAL
taxlaw-2821	498	2	1972	DATE
taxlaw-2821	499	1	151	CARDINAL
taxlaw-2821	501	1	53.4944-3(a)(3)(i	CARDINAL
taxlaw-2821	501	2	1972	DATE
taxlaw-2821	502	1	120	CARDINAL
taxlaw-2821	503	1	first	ORDINAL
taxlaw-2821	503	2	grant”157	FAC
taxlaw-2821	503	3	section 4945(h	LAW
taxlaw-2821	504	1	3	CARDINAL
taxlaw-2821	504	2	first	ORDINAL
taxlaw-2821	504	3	pri	ORG
taxlaw-2821	505	1	pri	ORG
taxlaw-2821	506	1	irs	ORG
taxlaw-2821	506	2	pri	ORG
taxlaw-2821	507	1	two	CARDINAL
taxlaw-2821	509	1	152	CARDINAL
taxlaw-2821	509	2	153	CARDINAL
taxlaw-2821	509	3	james p. joseph & andras kosaras	PERSON
taxlaw-2821	509	4	aug. 2008	DATE
taxlaw-2821	509	5	24	CARDINAL
taxlaw-2821	509	6	pri	ORG
taxlaw-2821	510	1	irs	ORG
taxlaw-2821	510	2	irs	ORG
taxlaw-2821	511	1	154	CARDINAL
taxlaw-2821	512	1	24	CARDINAL
taxlaw-2821	512	2	n.16	ORG
taxlaw-2821	514	1	155	CARDINAL
taxlaw-2821	515	1	4945(d)(4	CARDINAL
taxlaw-2821	515	2	2012	DATE
taxlaw-2821	516	1	156	CARDINAL
taxlaw-2821	517	1	2012	DATE
taxlaw-2821	518	1	157	CARDINAL
taxlaw-2821	520	1	53.4945-5(b)(1	CARDINAL
taxlaw-2821	520	2	1973	DATE
taxlaw-2821	521	1	158	CARDINAL
taxlaw-2821	523	1	53.4945-5(b)(4	DATE
taxlaw-2821	523	2	1973	DATE
taxlaw-2821	524	1	159	CARDINAL
taxlaw-2821	524	2	christopher c. archer	PERSON
taxlaw-2821	524	3	fourth	ORDINAL
taxlaw-2821	524	4	84	CARDINAL
taxlaw-2821	525	1	l. rev	PERSON
taxlaw-2821	525	2	159	CARDINAL
taxlaw-2821	525	3	168	CARDINAL
taxlaw-2821	525	4	2011	DATE
taxlaw-2821	526	1	2013	DATE
taxlaw-2821	527	1	121	CARDINAL
taxlaw-2821	528	1	first	ORDINAL
taxlaw-2821	530	1	1980s,161	CARDINAL
taxlaw-2821	530	2	unocal	ORG
taxlaw-2821	530	3	revlon	ORG
taxlaw-2821	530	4	delaware	GPE
taxlaw-2821	530	5	1983	DATE
taxlaw-2821	530	6	pennsylvania	GPE
taxlaw-2821	531	1	connecticut	GPE
taxlaw-2821	531	2	connecticut	GPE
taxlaw-2821	531	3	pennsylvania	GPE
taxlaw-2821	534	1	section 512	LAW
taxlaw-2821	535	1	160	CARDINAL
taxlaw-2821	535	2	supra	PERSON
taxlaw-2821	535	3	113	CARDINAL
taxlaw-2821	535	4	350	CARDINAL
taxlaw-2821	535	5	17	CARDINAL
taxlaw-2821	535	6	fordham j. corp. & fin	ORG
taxlaw-2821	536	1	l. 261	PERSON
taxlaw-2821	536	2	267	CARDINAL
taxlaw-2821	536	3	2012	DATE
taxlaw-2821	537	1	161	CARDINAL
taxlaw-2821	537	2	anthony bisconti	PERSON
taxlaw-2821	537	3	42 loy	PERSON
taxlaw-2821	538	1	l.a. l. rev	PERSON
taxlaw-2821	538	2	765	CARDINAL
taxlaw-2821	538	3	780-81	CARDINAL
taxlaw-2821	538	4	2009	DATE
taxlaw-2821	539	1	162	CARDINAL
taxlaw-2821	539	2	douglas m. branson	PERSON
taxlaw-2821	539	3	62	CARDINAL
taxlaw-2821	540	1	l. rev	PERSON
taxlaw-2821	540	2	605	CARDINAL
taxlaw-2821	540	3	636	CARDINAL
taxlaw-2821	540	4	2001	DATE
taxlaw-2821	541	1	163	CARDINAL
taxlaw-2821	541	2	163	CARDINAL
taxlaw-2821	541	3	768	CARDINAL
taxlaw-2821	541	4	164	CARDINAL
taxlaw-2821	541	5	branson	GPE
taxlaw-2821	541	6	164	CARDINAL
taxlaw-2821	541	7	636	CARDINAL
taxlaw-2821	542	1	165	CARDINAL
taxlaw-2821	542	2	conn	GPE
taxlaw-2821	544	1	ann	PERSON
taxlaw-2821	545	1	33-313(e	DATE
taxlaw-2821	545	2	1994	DATE
taxlaw-2821	545	3	1997	DATE
taxlaw-2821	546	1	166	CARDINAL
taxlaw-2821	546	2	conn	GPE
taxlaw-2821	547	1	genn	PERSON
taxlaw-2821	548	1	ann	PERSON
taxlaw-2821	549	1	33-756	CARDINAL
taxlaw-2821	549	2	1997	DATE
taxlaw-2821	550	1	167 15	CARDINAL
taxlaw-2821	552	1	ann	PERSON
taxlaw-2821	553	1	516	CARDINAL
taxlaw-2821	553	2	2013	DATE
taxlaw-2821	553	3	122	CARDINAL
taxlaw-2821	556	1	168	CARDINAL
taxlaw-2821	556	2	new york	GPE
taxlaw-2821	556	3	fourth	ORDINAL
taxlaw-2821	557	1	two	CARDINAL
taxlaw-2821	558	1	two	CARDINAL
taxlaw-2821	559	1	172	CARDINAL
taxlaw-2821	559	2	501(c)(3)s	CARDINAL
taxlaw-2821	560	1	two	CARDINAL
taxlaw-2821	561	1	168	CARDINAL
taxlaw-2821	561	2	163	CARDINAL
taxlaw-2821	561	3	790	CARDINAL
taxlaw-2821	562	1	169	CARDINAL
taxlaw-2821	562	2	n.y.	GPE
taxlaw-2821	562	3	corp.	ORG
taxlaw-2821	562	4	2013	DATE
taxlaw-2821	563	1	170	CARDINAL
taxlaw-2821	563	2	84	CARDINAL
taxlaw-2821	563	3	135	CARDINAL
taxlaw-2821	564	1	171	CARDINAL
taxlaw-2821	564	2	mittermaier et al	PERSON
taxlaw-2821	564	3	two	CARDINAL
taxlaw-2821	564	4	tandem	ORG
taxlaw-2821	564	5	26	CARDINAL
taxlaw-2821	565	1	5	CARDINAL
taxlaw-2821	565	2	6 (2011	DATE
taxlaw-2821	566	1	172	CARDINAL
taxlaw-2821	567	1	ashley schoenjahn	PERSON
taxlaw-2821	567	2	37	CARDINAL
taxlaw-2821	567	3	j. corp. l. 453	ORG
taxlaw-2821	567	4	459	CARDINAL
taxlaw-2821	567	5	2012	DATE
taxlaw-2821	568	1	175	CARDINAL
taxlaw-2821	568	2	gautam jagannath	PERSON
taxlaw-2821	568	3	the united states	GPE
taxlaw-2821	568	4	32	CARDINAL
taxlaw-2821	568	5	l. rev	PERSON
taxlaw-2821	568	6	239	CARDINAL
taxlaw-2821	568	7	256	CARDINAL
taxlaw-2821	568	8	2012	DATE
taxlaw-2821	569	1	176	CARDINAL
taxlaw-2821	571	1	257	CARDINAL
taxlaw-2821	571	2	178	CARDINAL
taxlaw-2821	572	1	253	CARDINAL
taxlaw-2821	573	1	2013	DATE
taxlaw-2821	574	1	123	CARDINAL
taxlaw-2821	576	1	two	CARDINAL
taxlaw-2821	577	1	180	CARDINAL
taxlaw-2821	577	2	two	CARDINAL
taxlaw-2821	577	3	two	CARDINAL
taxlaw-2821	577	4	two	CARDINAL
taxlaw-2821	579	1	irs	ORG
taxlaw-2821	581	1	two	CARDINAL
taxlaw-2821	581	2	two	CARDINAL
taxlaw-2821	581	3	tandem	ORG
taxlaw-2821	581	4	two	CARDINAL
taxlaw-2821	581	5	”189	GPE
taxlaw-2821	582	1	two	CARDINAL
taxlaw-2821	584	1	first	ORDINAL
taxlaw-2821	584	2	ten percent	PERCENT
taxlaw-2821	585	1	the delaware general corporation	ORG
taxlaw-2821	585	2	179	CARDINAL
taxlaw-2821	585	3	schoejahn	ORG
taxlaw-2821	585	4	176	CARDINAL
taxlaw-2821	586	1	180	CARDINAL
taxlaw-2821	586	2	173	CARDINAL
taxlaw-2821	587	1	181	CARDINAL
taxlaw-2821	587	2	8–10	DATE
taxlaw-2821	588	1	182	CARDINAL
taxlaw-2821	589	1	8	DATE
taxlaw-2821	589	2	184	CARDINAL
taxlaw-2821	591	1	9542045	CARDINAL
taxlaw-2821	591	2	july 28, 1995	DATE
taxlaw-2821	592	1	185	CARDINAL
taxlaw-2821	593	1	765	CARDINAL
taxlaw-2821	593	2	1387	CARDINAL
taxlaw-2821	593	3	9th	ORDINAL
taxlaw-2821	593	4	1985	DATE
taxlaw-2821	596	1	201044016	DATE
taxlaw-2821	596	2	2010	DATE
taxlaw-2821	597	1	186	CARDINAL
taxlaw-2821	599	1	9542045	CARDINAL
taxlaw-2821	599	2	july 28, 1995	DATE
taxlaw-2821	600	1	187	CARDINAL
taxlaw-2821	601	1	188	CARDINAL
taxlaw-2821	601	2	kelley	PERSON
taxlaw-2821	601	3	supra	PERSON
taxlaw-2821	601	4	9	CARDINAL
taxlaw-2821	601	5	365	CARDINAL
taxlaw-2821	601	6	189	CARDINAL
taxlaw-2821	601	7	kelley	PERSON
taxlaw-2821	601	8	supra	PERSON
taxlaw-2821	601	9	9	CARDINAL
taxlaw-2821	601	10	366	CARDINAL
taxlaw-2821	602	1	190	CARDINAL
taxlaw-2821	603	1	170	CARDINAL
taxlaw-2821	603	2	2012	DATE
taxlaw-2821	604	1	124	CARDINAL
taxlaw-2821	604	2	columbia	ORG
taxlaw-2821	604	3	the delaware supreme court	ORG
taxlaw-2821	604	4	more than 10%	PERCENT
taxlaw-2821	609	1	195	CARDINAL
taxlaw-2821	610	1	vi	PERSON
taxlaw-2821	611	1	two	CARDINAL
taxlaw-2821	614	1	2008	DATE
taxlaw-2821	615	1	196	CARDINAL
taxlaw-2821	616	1	two	CARDINAL
taxlaw-2821	617	1	1	CARDINAL
taxlaw-2821	618	1	b corp.	ORG
taxlaw-2821	618	2	191	CARDINAL
taxlaw-2821	620	1	8	CARDINAL
taxlaw-2821	620	2	2013	DATE
taxlaw-2821	621	1	192	CARDINAL
taxlaw-2821	621	2	theodora holding corp.	ORG
taxlaw-2821	621	3	henderson	PERSON
taxlaw-2821	621	4	257	CARDINAL
taxlaw-2821	621	5	398	CARDINAL
taxlaw-2821	621	6	405	CARDINAL
taxlaw-2821	621	7	1969	DATE
taxlaw-2821	622	1	193	CARDINAL
taxlaw-2821	622	2	kahn v. sullivan	PERSON
taxlaw-2821	622	3	594	CARDINAL
taxlaw-2821	622	4	48	DATE
taxlaw-2821	622	5	61	DATE
taxlaw-2821	622	6	del. 1991	DATE
taxlaw-2821	623	1	194	CARDINAL
taxlaw-2821	623	2	18	CARDINAL
taxlaw-2821	623	3	304–05	CARDINAL
taxlaw-2821	624	1	195	CARDINAL
taxlaw-2821	624	2	161	CARDINAL
taxlaw-2821	624	3	185	CARDINAL
taxlaw-2821	625	1	196	CARDINAL
taxlaw-2821	625	2	lofft	PERSON
taxlaw-2821	625	3	108	CARDINAL
taxlaw-2821	626	1	2013	DATE
taxlaw-2821	626	2	125	CARDINAL
taxlaw-2821	627	1	b corp	ORG
taxlaw-2821	627	2	b corp	ORG
taxlaw-2821	629	1	maryland	GPE
taxlaw-2821	629	2	first	ORDINAL
taxlaw-2821	629	3	april 2010.200	DATE
taxlaw-2821	629	4	eleven	CARDINAL
taxlaw-2821	629	5	fifteen	CARDINAL
taxlaw-2821	629	6	maryland	GPE
taxlaw-2821	630	1	maryland	GPE
taxlaw-2821	630	2	three	CARDINAL
taxlaw-2821	631	1	first	ORDINAL
taxlaw-2821	631	2	one	CARDINAL
taxlaw-2821	631	3	third	ORDINAL
taxlaw-2821	633	1	first	ORDINAL
taxlaw-2821	636	1	207	CARDINAL
taxlaw-2821	637	1	197	CARDINAL
taxlaw-2821	637	2	nov. 8, 2013	DATE
taxlaw-2821	638	1	198	CARDINAL
taxlaw-2821	640	1	200	CARDINAL
taxlaw-2821	640	2	first	ORDINAL
taxlaw-2821	640	3	maryland	GPE
taxlaw-2821	640	4	jan. 25, 2013	DATE
taxlaw-2821	640	5	12:25 pm	TIME
taxlaw-2821	640	6	201	CARDINAL
taxlaw-2821	641	1	nov. 8, 2013	DATE
taxlaw-2821	642	1	202	CARDINAL
taxlaw-2821	642	2	md.	GPE
taxlaw-2821	642	3	ann.	GPE
taxlaw-2821	642	4	corps. & ass’ns	ORG
taxlaw-2821	642	5	5-6c-06(a)(1	CARDINAL
taxlaw-2821	642	6	west 2013	DATE
taxlaw-2821	643	1	203	CARDINAL
taxlaw-2821	644	1	md.	GPE
taxlaw-2821	644	2	ann.	GPE
taxlaw-2821	644	3	corps. & ass’ns	ORG
taxlaw-2821	644	4	5-6c-06(a)(2	CARDINAL
taxlaw-2821	644	5	west 2013	DATE
taxlaw-2821	645	1	205	CARDINAL
taxlaw-2821	645	2	md.	GPE
taxlaw-2821	645	3	ann.	GPE
taxlaw-2821	645	4	corps. & ass’ns	ORG
taxlaw-2821	645	5	5-6c-01(c	CARDINAL
taxlaw-2821	645	6	west 2013	DATE
taxlaw-2821	645	7	206	CARDINAL
taxlaw-2821	645	8	md.	GPE
taxlaw-2821	645	9	ann.	GPE
taxlaw-2821	645	10	corps. & ass’ns	ORG
taxlaw-2821	645	11	5-6c-01(d	CARDINAL
taxlaw-2821	645	12	west 2013	DATE
taxlaw-2821	645	13	207	CARDINAL
taxlaw-2821	645	14	nov. 8, 2013	DATE
taxlaw-2821	646	1	126	CARDINAL
taxlaw-2821	646	2	columbia	ORG
taxlaw-2821	649	1	second	ORDINAL
taxlaw-2821	649	2	third	ORDINAL
taxlaw-2821	650	1	2	CARDINAL
taxlaw-2821	650	2	second	ORDINAL
taxlaw-2821	654	1	third	ORDINAL
taxlaw-2821	655	1	it.213	PERSON
taxlaw-2821	656	1	214	CARDINAL
taxlaw-2821	663	1	208	CARDINAL
taxlaw-2821	663	2	raz	ORG
taxlaw-2821	663	3	17	CARDINAL
taxlaw-2821	663	4	303	CARDINAL
taxlaw-2821	664	1	209	CARDINAL
taxlaw-2821	664	2	md.	GPE
taxlaw-2821	664	3	ann.	GPE
taxlaw-2821	664	4	corps. & ass’ns	ORG
taxlaw-2821	664	5	5-6c-07(a)(1	CARDINAL
taxlaw-2821	664	6	west 2013	DATE
taxlaw-2821	665	1	210	CARDINAL
taxlaw-2821	665	2	210	CARDINAL
taxlaw-2821	667	1	211	CARDINAL
taxlaw-2821	667	2	nov. 8, 2013	DATE
taxlaw-2821	668	1	212	CARDINAL
taxlaw-2821	668	2	md.	GPE
taxlaw-2821	668	3	ann.	GPE
taxlaw-2821	668	4	corps. & ass’ns	ORG
taxlaw-2821	668	5	5-6c-07(c	DATE
taxlaw-2821	668	6	west 2013	DATE
taxlaw-2821	669	1	213	CARDINAL
taxlaw-2821	669	2	md.	GPE
taxlaw-2821	669	3	ann.	GPE
taxlaw-2821	669	4	corps. & ass’ns	ORG
taxlaw-2821	669	5	5-6c-07(d	TIME
taxlaw-2821	669	6	west 2013	DATE
taxlaw-2821	670	1	214	CARDINAL
taxlaw-2821	670	2	benefit corp information center	ORG
taxlaw-2821	670	3	210	CARDINAL
taxlaw-2821	671	1	215	CARDINAL
taxlaw-2821	671	2	md.	GPE
taxlaw-2821	671	3	ann.	GPE
taxlaw-2821	671	4	corps. & ass’ns	ORG
taxlaw-2821	671	5	5-6c-07(a)(1	CARDINAL
taxlaw-2821	671	6	west 2013	DATE
taxlaw-2821	672	1	216	CARDINAL
taxlaw-2821	672	2	md.	GPE
taxlaw-2821	672	3	ann.	GPE
taxlaw-2821	672	4	corps. & ass’ns	ORG
taxlaw-2821	672	5	5-6c-07(c	DATE
taxlaw-2821	672	6	west 2013	DATE
taxlaw-2821	673	1	2013	DATE
taxlaw-2821	673	2	127	CARDINAL
taxlaw-2821	675	1	third	ORDINAL
taxlaw-2821	675	2	maryland	GPE
taxlaw-2821	676	1	annual	DATE
taxlaw-2821	676	2	third	ORDINAL
taxlaw-2821	676	3	third	ORDINAL
taxlaw-2821	678	1	1	CARDINAL
taxlaw-2821	679	1	2008	DATE
taxlaw-2821	679	2	vermont	GPE
taxlaw-2821	679	3	first	ORDINAL
taxlaw-2821	680	1	225	CARDINAL
taxlaw-2821	680	2	227	CARDINAL
taxlaw-2821	680	3	217	CARDINAL
taxlaw-2821	681	1	raz	ORG
taxlaw-2821	681	2	17	CARDINAL
taxlaw-2821	681	3	306	CARDINAL
taxlaw-2821	684	1	305	CARDINAL
taxlaw-2821	685	1	219	CARDINAL
taxlaw-2821	685	2	md.	GPE
taxlaw-2821	685	3	ann.	GPE
taxlaw-2821	685	4	corps. & ass’ns	ORG
taxlaw-2821	685	5	5-6c-08(a	CARDINAL
taxlaw-2821	685	6	west 2013	DATE
taxlaw-2821	686	1	220	CARDINAL
taxlaw-2821	686	2	md.	GPE
taxlaw-2821	686	3	ann.	GPE
taxlaw-2821	686	4	corps. & ass’ns	ORG
taxlaw-2821	686	5	5-6c-08(c	CARDINAL
taxlaw-2821	686	6	west 2013	DATE
taxlaw-2821	687	1	221	CARDINAL
taxlaw-2821	687	2	md.	GPE
taxlaw-2821	687	3	ann.	GPE
taxlaw-2821	687	4	corps.	ORG
taxlaw-2821	688	1	5-6c-01	DATE
taxlaw-2821	689	1	222	CARDINAL
taxlaw-2821	689	2	ann.	GPE
taxlaw-2821	689	3	corps. & ass’ns	ORG
taxlaw-2821	689	4	5-6c-08(a	CARDINAL
taxlaw-2821	689	5	west 2013	DATE
taxlaw-2821	690	1	223	CARDINAL
taxlaw-2821	691	1	224	CARDINAL
taxlaw-2821	691	2	176	CARDINAL
taxlaw-2821	691	3	472	CARDINAL
taxlaw-2821	692	1	225	CARDINAL
taxlaw-2821	692	2	vermont	GPE
taxlaw-2821	692	3	state	ORG
taxlaw-2821	692	4	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	GPE
taxlaw-2821	692	5	nov. 6, 2013	DATE
taxlaw-2821	693	1	226	CARDINAL
taxlaw-2821	693	2	robert lang &	ORG
taxlaw-2821	693	3	elizabeth carrott minnigh	PERSON
taxlaw-2821	693	4	35	CARDINAL
taxlaw-2821	693	5	l. rev	PERSON
taxlaw-2821	693	6	15, 20 (	PERCENT
taxlaw-2821	693	7	2010	DATE
taxlaw-2821	693	8	227	CARDINAL
taxlaw-2821	693	9	vermont	GPE
taxlaw-2821	693	10	state	ORG
taxlaw-2821	693	11	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	GPE
taxlaw-2821	693	12	nov. 6, 2013	DATE
taxlaw-2821	694	1	128	CARDINAL
taxlaw-2821	694	2	columbia	ORG
taxlaw-2821	694	3	2008	DATE
taxlaw-2821	696	1	230	CARDINAL
taxlaw-2821	696	2	903	CARDINAL
taxlaw-2821	696	3	231	CARDINAL
taxlaw-2821	698	1	vermont	GPE
taxlaw-2821	698	2	27	CARDINAL
taxlaw-2821	698	3	one	CARDINAL
taxlaw-2821	698	4	1986	DATE
taxlaw-2821	698	5	26	CARDINAL
taxlaw-2821	701	1	one	CARDINAL
taxlaw-2821	701	2	section 170(c)(2)(d	LAW
taxlaw-2821	701	3	1986	DATE
taxlaw-2821	701	4	26	CARDINAL
taxlaw-2821	702	1	170(c)(2)(d	CARDINAL
taxlaw-2821	703	1	27	CARDINAL
taxlaw-2821	703	2	one	CARDINAL
taxlaw-2821	704	1	3005(a	CARDINAL
taxlaw-2821	704	2	228	CARDINAL
taxlaw-2821	705	1	229	CARDINAL
taxlaw-2821	705	2	robert lang	PERSON
taxlaw-2821	705	3	americans	NORP
taxlaw-2821	705	4	5	CARDINAL
taxlaw-2821	705	5	2009	DATE
taxlaw-2821	705	6	http://www.americansforcommunitydevelopment.org	ORG
taxlaw-2821	705	7	llc	GPE
taxlaw-2821	705	8	50	CARDINAL
taxlaw-2821	705	9	vermont	GPE
taxlaw-2821	705	10	april 2008	DATE
taxlaw-2821	705	11	michigan	GPE
taxlaw-2821	705	12	january 2009	DATE
taxlaw-2821	705	13	indian	NORP
taxlaw-2821	705	14	january 2009	DATE
taxlaw-2821	705	15	wyoming	GPE
taxlaw-2821	705	16	february 2009	DATE
taxlaw-2821	705	17	utah	GPE
taxlaw-2821	705	18	march 2009	DATE
taxlaw-2821	705	19	the oglala sioux	ORG
taxlaw-2821	705	20	july 2009	DATE
taxlaw-2821	705	21	illinois	GPE
taxlaw-2821	705	22	august 2009	DATE
taxlaw-2821	705	23	maine	GPE
taxlaw-2821	705	24	april 2010	DATE
taxlaw-2821	705	25	louisiana	GPE
taxlaw-2821	705	26	june 2010	DATE
taxlaw-2821	705	27	north carolina	GPE
taxlaw-2821	705	28	august 2010	DATE
taxlaw-2821	705	29	rhode island	GPE
taxlaw-2821	705	30	june 2011	DATE
taxlaw-2821	706	1	delaware	GPE
taxlaw-2821	708	1	230	CARDINAL
taxlaw-2821	708	2	nov. 6, 2013	DATE
taxlaw-2821	710	1	232vermont	CARDINAL
taxlaw-2821	710	2	state	ORG
taxlaw-2821	710	3	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	GPE
taxlaw-2821	710	4	nov. 6, 2013	DATE
taxlaw-2821	711	1	2013	DATE
taxlaw-2821	712	1	129	CARDINAL
taxlaw-2821	713	1	first	ORDINAL
taxlaw-2821	714	1	second	ORDINAL
taxlaw-2821	715	1	2	CARDINAL
taxlaw-2821	716	1	two	CARDINAL
taxlaw-2821	719	1	233	CARDINAL
taxlaw-2821	719	2	vt	GPE
taxlaw-2821	720	1	ann	PERSON
taxlaw-2821	721	1	11	DATE
taxlaw-2821	721	2	west 2013	DATE
taxlaw-2821	722	1	234	CARDINAL
taxlaw-2821	722	2	harvey j. goldschmid	PERSON
taxlaw-2821	722	3	23	CARDINAL
taxlaw-2821	722	4	j. corp.	ORG
taxlaw-2821	722	5	l. 631	PERSON
taxlaw-2821	722	6	641	CARDINAL
taxlaw-2821	722	7	1998	DATE
taxlaw-2821	725	1	one	CARDINAL
taxlaw-2821	727	1	235	CARDINAL
taxlaw-2821	727	2	84	CARDINAL
taxlaw-2821	727	3	141	CARDINAL
taxlaw-2821	727	4	236	CARDINAL
taxlaw-2821	728	1	ann	PERSON
taxlaw-2821	729	1	11	DATE
taxlaw-2821	729	2	west 2013	DATE
taxlaw-2821	730	1	237	CARDINAL
taxlaw-2821	730	2	vt	GPE
taxlaw-2821	731	1	ann	PERSON
taxlaw-2821	732	1	11	DATE
taxlaw-2821	732	2	west 2013	DATE
taxlaw-2821	733	1	238	CARDINAL
taxlaw-2821	733	2	84	CARDINAL
taxlaw-2821	733	3	161	CARDINAL
taxlaw-2821	733	4	239	CARDINAL
taxlaw-2821	734	1	ann	PERSON
taxlaw-2821	735	1	11	CARDINAL
taxlaw-2821	735	2	west 2013	DATE
taxlaw-2821	738	1	130	CARDINAL
taxlaw-2821	741	1	pri	ORG
taxlaw-2821	741	2	pri	ORG
taxlaw-2821	746	1	pri	ORG
taxlaw-2821	746	2	248	CARDINAL
taxlaw-2821	746	3	section 170	LAW
taxlaw-2821	747	1	vermont	GPE
taxlaw-2821	748	1	pri	ORG
taxlaw-2821	749	1	the internal revenue service	ORG
taxlaw-2821	749	2	pri	ORG
taxlaw-2821	750	1	240	CARDINAL
taxlaw-2821	750	2	84	CARDINAL
taxlaw-2821	750	3	161	CARDINAL
taxlaw-2821	751	1	241	CARDINAL
taxlaw-2821	751	2	raz	ORG
taxlaw-2821	751	3	17	CARDINAL
taxlaw-2821	751	4	298	CARDINAL
taxlaw-2821	751	5	242	CARDINAL
taxlaw-2821	751	6	daniel s. kleinberger	PERSON
taxlaw-2821	751	7	35	CARDINAL
taxlaw-2821	751	8	j. corp.	ORG
taxlaw-2821	751	9	l. 879	PERSON
taxlaw-2821	751	10	883-84	CARDINAL
taxlaw-2821	751	11	2010	DATE
taxlaw-2821	752	1	245	CARDINAL
taxlaw-2821	752	2	895	CARDINAL
taxlaw-2821	753	1	246	CARDINAL
taxlaw-2821	754	1	885	CARDINAL
taxlaw-2821	754	2	247	CARDINAL
taxlaw-2821	755	1	ann	PERSON
taxlaw-2821	756	1	11	DATE
taxlaw-2821	756	2	west 2013	DATE
taxlaw-2821	757	1	248	CARDINAL
taxlaw-2821	758	1	4944	DATE
taxlaw-2821	758	2	2012	DATE
taxlaw-2821	759	1	249	CARDINAL
taxlaw-2821	761	1	53.4944-3(a	CARDINAL
taxlaw-2821	761	2	2013	DATE
taxlaw-2821	762	1	250	CARDINAL
taxlaw-2821	764	1	53.4944-3	CARDINAL
taxlaw-2821	764	2	251	CARDINAL
taxlaw-2821	764	3	americans	NORP
taxlaw-2821	764	4	irs	ORG
taxlaw-2821	764	5	nov. 6, 2013	DATE
taxlaw-2821	765	1	2013	DATE
taxlaw-2821	766	1	131	CARDINAL
taxlaw-2821	771	1	two	CARDINAL
taxlaw-2821	784	1	first	ORDINAL
taxlaw-2821	785	1	two	CARDINAL
taxlaw-2821	788	1	california	GPE
taxlaw-2821	788	2	252	CARDINAL
taxlaw-2821	788	3	108	CARDINAL
taxlaw-2821	789	1	254	CARDINAL
taxlaw-2821	790	1	corp.	ORG
taxlaw-2821	790	2	2600	CARDINAL
taxlaw-2821	791	1	255 cal.	ORG
taxlaw-2821	791	2	corp.	ORG
taxlaw-2821	791	3	14610	DATE
taxlaw-2821	792	1	132	CARDINAL
taxlaw-2821	792	2	washington	GPE
taxlaw-2821	792	3	june 7	DATE
taxlaw-2821	792	4	2012.257	CARDINAL
taxlaw-2821	797	1	delaware	GPE
taxlaw-2821	800	1	256	CARDINAL
taxlaw-2821	800	2	http://www.hansonbridgett.com/publications/articles/2012-09-flexible-purpose.aspx	GPE
taxlaw-2821	800	3	nov. 6, 2013	DATE
taxlaw-2821	801	1	257	CARDINAL
taxlaw-2821	803	1	23b.25.005	CARDINAL
taxlaw-2821	803	2	2013	DATE
taxlaw-2821	804	1	258	CARDINAL
taxlaw-2821	804	2	4	CARDINAL
taxlaw-2821	804	3	oct. 2012	DATE
taxlaw-2821	805	1	washington	GPE
taxlaw-2821	805	2	spc	ORG