id	sid	eid	entity	type
taxlaw-2823	1	1	u.s.	GPE
taxlaw-2823	2	1	samuel d. brunson	PERSON
taxlaw-2823	3	1	the years	DATE
taxlaw-2823	3	2	oecd	ORG
taxlaw-2823	3	3	the united states	GPE
taxlaw-2823	4	1	the united states	GPE
taxlaw-2823	4	2	u.s.	GPE
taxlaw-2823	5	1	u.s.	GPE
taxlaw-2823	5	2	the united states	GPE
taxlaw-2823	6	1	eighteenth-century	DATE
taxlaw-2823	6	2	the united states	GPE
taxlaw-2823	7	1	the united states	GPE
taxlaw-2823	7	2	u.s.	GPE
taxlaw-2823	9	1	u.s.	GPE
taxlaw-2823	11	1	u.s.	GPE
taxlaw-2823	11	2	u.s.	GPE
taxlaw-2823	11	3	u.s.	GPE
taxlaw-2823	12	1	u.s.	GPE
taxlaw-2823	13	1	loyola university chicago school of law	ORG
taxlaw-2823	14	1	the university of kentucky college of law	ORG
taxlaw-2823	14	2	eighth	ORDINAL
taxlaw-2823	14	3	annual	DATE
taxlaw-2823	14	4	2013	DATE
taxlaw-2823	14	5	annual	DATE
taxlaw-2823	14	6	classcrits vi	PERSON
taxlaw-2823	15	1	loyola university chicago school	ORG
taxlaw-2823	15	2	summer	DATE
taxlaw-2823	15	3	jamie brunson	PERSON
taxlaw-2823	16	1	2014	DATE
taxlaw-2823	17	1	u.s.	GPE
taxlaw-2823	17	2	171	CARDINAL
taxlaw-2823	17	3	i.	PERSON
taxlaw-2823	18	1	172 ii	QUANTITY
taxlaw-2823	18	2	173	CARDINAL
taxlaw-2823	18	3	174	CARDINAL
taxlaw-2823	18	4	the united states	GPE
taxlaw-2823	18	5	177 iii	QUANTITY
taxlaw-2823	18	6	u.s.	GPE
taxlaw-2823	18	7	179	CARDINAL
taxlaw-2823	19	1	182	CARDINAL
taxlaw-2823	19	2	182	CARDINAL
taxlaw-2823	19	3	today	DATE
taxlaw-2823	19	4	183	CARDINAL
taxlaw-2823	19	5	185	CARDINAL
taxlaw-2823	19	6	187	CARDINAL
taxlaw-2823	19	7	188	CARDINAL
taxlaw-2823	19	8	190	CARDINAL
taxlaw-2823	19	9	193	CARDINAL
taxlaw-2823	19	10	u.s.	GPE
taxlaw-2823	19	11	195 vi	PERSON
taxlaw-2823	20	1	196	CARDINAL
taxlaw-2823	20	2	196	CARDINAL
taxlaw-2823	20	3	196	CARDINAL
taxlaw-2823	21	1	199	CARDINAL
taxlaw-2823	21	2	d.	NORP
taxlaw-2823	21	3	200	CARDINAL
taxlaw-2823	21	4	202	CARDINAL
taxlaw-2823	21	5	f. u.s.	PERSON
taxlaw-2823	21	6	203	CARDINAL
taxlaw-2823	21	7	205	CARDINAL
taxlaw-2823	21	8	172	CARDINAL
taxlaw-2823	21	9	columbia journal of tax law	ORG
taxlaw-2823	21	10	oecd	ORG
taxlaw-2823	22	1	2000	DATE
taxlaw-2823	22	2	oecd	ORG
taxlaw-2823	22	3	thirty-five	CARDINAL
taxlaw-2823	22	4	one year	DATE
taxlaw-2823	22	5	nearly a decade and a half	DATE
taxlaw-2823	22	6	oecd	ORG
taxlaw-2823	22	7	u.s.	GPE
taxlaw-2823	23	1	u.s.	GPE
taxlaw-2823	23	2	an estimated $40 billion to $70 billion	MONEY
taxlaw-2823	23	3	annually	DATE
taxlaw-2823	24	1	4	CARDINAL
taxlaw-2823	24	2	u.s.	GPE
taxlaw-2823	24	3	microsoft	ORG
taxlaw-2823	24	4	hewlett-packard	ORG
taxlaw-2823	24	5	u.s.	GPE
taxlaw-2823	24	6	u.s.	GPE
taxlaw-2823	25	1	u.s.	GPE
taxlaw-2823	26	1	the united states	GPE
taxlaw-2823	26	2	the united states	GPE
taxlaw-2823	27	1	the united states	GPE
taxlaw-2823	27	2	money?7	PERSON
taxlaw-2823	27	3	oecd	ORG
taxlaw-2823	27	4	the united states	GPE
taxlaw-2823	27	5	the united states	GPE
taxlaw-2823	28	1	one	CARDINAL
taxlaw-2823	28	2	u.s.	GPE
taxlaw-2823	28	3	u.s.	GPE
taxlaw-2823	29	1	the united states	GPE
taxlaw-2823	30	1	the united states	GPE
taxlaw-2823	30	2	1	CARDINAL
taxlaw-2823	32	1	david d. stewart	PERSON
taxlaw-2823	32	2	125	CARDINAL
taxlaw-2823	32	3	649	CARDINAL
taxlaw-2823	32	4	649	CARDINAL
taxlaw-2823	32	5	2009	DATE
taxlaw-2823	33	1	2	CARDINAL
taxlaw-2823	33	2	robert goulder	PERSON
taxlaw-2823	33	3	oecd	ORG
taxlaw-2823	33	4	88	CARDINAL
taxlaw-2823	33	5	32	CARDINAL
taxlaw-2823	33	6	32	DATE
taxlaw-2823	34	1	3	CARDINAL
taxlaw-2823	35	1	samuel d. brunson	PERSON
taxlaw-2823	35	2	106	CARDINAL
taxlaw-2823	35	3	l. rev	PERSON
taxlaw-2823	35	4	225	CARDINAL
taxlaw-2823	35	5	237	CARDINAL
taxlaw-2823	35	6	2012	DATE
taxlaw-2823	36	1	5	CARDINAL
taxlaw-2823	36	2	n.y.	GPE
taxlaw-2823	36	3	26, 2013	DATE
taxlaw-2823	36	4	sr10	PRODUCT
taxlaw-2823	37	1	6	CARDINAL
taxlaw-2823	37	2	brunson	GPE
taxlaw-2823	37	3	4	CARDINAL
taxlaw-2823	37	4	271	CARDINAL
taxlaw-2823	37	5	congress	ORG
taxlaw-2823	38	1	irs	ORG
taxlaw-2823	39	1	7	CARDINAL
taxlaw-2823	39	2	51–77and	CARDINAL
taxlaw-2823	40	1	8	CARDINAL
taxlaw-2823	40	2	2	CARDINAL
taxlaw-2823	40	3	33–34	CARDINAL
taxlaw-2823	40	4	u.s.	GPE
taxlaw-2823	41	1	2014	DATE
taxlaw-2823	42	1	u.s.	GPE
taxlaw-2823	42	2	173	CARDINAL
taxlaw-2823	47	1	the united states	GPE
taxlaw-2823	48	1	u.s.	GPE
taxlaw-2823	48	2	u.s.	GPE
taxlaw-2823	50	1	vi	PERSON
taxlaw-2823	51	1	u.s.	GPE
taxlaw-2823	52	1	vi	PERSON
taxlaw-2823	53	1	every year	DATE
taxlaw-2823	53	2	hundreds of billions of dollars	MONEY
taxlaw-2823	54	1	2010	DATE
taxlaw-2823	54	2	between $783.2 billion	MONEY
taxlaw-2823	54	3	$1.138 trillion	MONEY
taxlaw-2823	54	4	only about $70 billion	MONEY
taxlaw-2823	54	5	about $250 billion	MONEY
taxlaw-2823	54	6	9	CARDINAL
taxlaw-2823	54	7	dev kar & sarah freitas	ORG
taxlaw-2823	54	8	2001–2010	CARDINAL
taxlaw-2823	54	9	6	CARDINAL
taxlaw-2823	55	1	10	CARDINAL
taxlaw-2823	55	2	peter reuter	PERSON
taxlaw-2823	56	1	483	CARDINAL
taxlaw-2823	56	2	484	CARDINAL
taxlaw-2823	56	3	peter reuter ed	PERSON
taxlaw-2823	56	4	2012	DATE
taxlaw-2823	57	1	11	CARDINAL
taxlaw-2823	58	1	a. albakin & j. whalley	ORG
taxlaw-2823	58	2	russia	GPE
taxlaw-2823	58	3	22	CARDINAL
taxlaw-2823	59	1	421	CARDINAL
taxlaw-2823	59	2	433–34	DATE
taxlaw-2823	59	3	1999	DATE
taxlaw-2823	61	1	421	CARDINAL
taxlaw-2823	61	2	12	CARDINAL
taxlaw-2823	61	3	10	CARDINAL
taxlaw-2823	61	4	2009	DATE
taxlaw-2823	62	1	13	CARDINAL
taxlaw-2823	62	2	max	PERSON
taxlaw-2823	63	1	69	CARDINAL
taxlaw-2823	63	2	71	DATE
taxlaw-2823	63	3	peter reuter ed	PERSON
taxlaw-2823	63	4	2012	DATE
taxlaw-2823	64	1	174	CARDINAL
taxlaw-2823	68	1	development.21	PRODUCT
taxlaw-2823	68	2	government.22	ORG
taxlaw-2823	69	1	a. tax havens	PERSON
taxlaw-2823	69	2	half	CARDINAL
taxlaw-2823	69	3	half	CARDINAL
taxlaw-2823	69	4	one-third	CARDINAL
taxlaw-2823	69	5	the mid-2000s	DATE
taxlaw-2823	69	6	an estimated $11 trillion	MONEY
taxlaw-2823	69	7	one-third	CARDINAL
taxlaw-2823	70	1	25 approximately	CARDINAL
taxlaw-2823	73	1	14	CARDINAL
taxlaw-2823	73	2	12	CARDINAL
taxlaw-2823	73	3	10	CARDINAL
taxlaw-2823	75	1	valerie cerra	PERSON
taxlaw-2823	75	2	44	CARDINAL
taxlaw-2823	75	3	j. dev	PERSON
taxlaw-2823	76	1	1190	CARDINAL
taxlaw-2823	76	2	1197	DATE
taxlaw-2823	77	1	15	CARDINAL
taxlaw-2823	77	2	growth & development	ORG
taxlaw-2823	77	3	34	CARDINAL
taxlaw-2823	78	1	16	CARDINAL
taxlaw-2823	79	1	8	CARDINAL
taxlaw-2823	80	1	1	CARDINAL
taxlaw-2823	80	2	18	CARDINAL
taxlaw-2823	81	1	19	CARDINAL
taxlaw-2823	81	2	deborah a. bräutigam	PERSON
taxlaw-2823	81	3	1	CARDINAL
taxlaw-2823	81	4	1	CARDINAL
taxlaw-2823	81	5	deborah a. bräutigam et	PERSON
taxlaw-2823	81	6	2008	DATE
taxlaw-2823	82	1	20	CARDINAL
taxlaw-2823	82	2	reuven s. avi-yonah	PERSON
taxlaw-2823	82	3	113	CARDINAL
taxlaw-2823	83	1	l. rev	PERSON
taxlaw-2823	83	2	1573	DATE
taxlaw-2823	83	3	1640	DATE
taxlaw-2823	83	4	2000	DATE
taxlaw-2823	84	1	21	CARDINAL
taxlaw-2823	85	1	1640–41	CARDINAL
taxlaw-2823	86	1	22	CARDINAL
taxlaw-2823	87	1	1640	DATE
taxlaw-2823	88	1	23	CARDINAL
taxlaw-2823	88	2	paul collier et al	PERSON
taxlaw-2823	88	3	57	CARDINAL
taxlaw-2823	88	4	84	CARDINAL
taxlaw-2823	88	5	104	CARDINAL
taxlaw-2823	88	6	2010	DATE
taxlaw-2823	89	1	24	CARDINAL
taxlaw-2823	89	2	lee a. sheppard	PERSON
taxlaw-2823	89	3	131	CARDINAL
taxlaw-2823	89	4	1111	DATE
taxlaw-2823	89	5	1111	GPE
taxlaw-2823	89	6	2011	DATE
taxlaw-2823	90	1	25	CARDINAL
taxlaw-2823	90	2	john cristensen & richard murphy	PERSON
taxlaw-2823	90	3	csr	ORG
taxlaw-2823	90	4	sept. 2004	DATE
taxlaw-2823	90	5	37	DATE
taxlaw-2823	90	6	39	DATE
taxlaw-2823	91	1	more than sixty	CARDINAL
taxlaw-2823	92	1	39–40	CARDINAL
taxlaw-2823	93	1	26	CARDINAL
taxlaw-2823	93	2	sheppard	ORG
taxlaw-2823	93	3	supra	PERSON
taxlaw-2823	93	4	24	CARDINAL
taxlaw-2823	93	5	1112	DATE
taxlaw-2823	94	1	2014	DATE
taxlaw-2823	95	1	u.s.	GPE
taxlaw-2823	96	1	175	CARDINAL
taxlaw-2823	98	1	the tax justice network,31	ORG
taxlaw-2823	98	2	u.s.	GPE
taxlaw-2823	99	1	non-oecd	ORG
taxlaw-2823	99	2	caribbean islands	LOC
taxlaw-2823	99	3	bermuda	GPE
taxlaw-2823	99	4	hong kong	GPE
taxlaw-2823	99	5	singapore	GPE
taxlaw-2823	99	6	jersey	GPE
taxlaw-2823	99	7	mauritius.33	ORG
taxlaw-2823	99	8	oecd	ORG
taxlaw-2823	100	1	four	CARDINAL
taxlaw-2823	100	2	zero	CARDINAL
taxlaw-2823	100	3	oecd	ORG
taxlaw-2823	100	4	zero	CARDINAL
taxlaw-2823	100	5	one	CARDINAL
taxlaw-2823	100	6	factor.35	CARDINAL
taxlaw-2823	100	7	first	ORDINAL
taxlaw-2823	100	8	oecd	ORG
taxlaw-2823	101	1	bermuda	ORG
taxlaw-2823	101	2	anguilla	GPE
taxlaw-2823	101	3	ireland	GPE
taxlaw-2823	101	4	switzerland	GPE
taxlaw-2823	101	5	12.5	CARDINAL
taxlaw-2823	101	6	27	CARDINAL
taxlaw-2823	101	7	adam h. rosenzweig	PERSON
taxlaw-2823	101	8	52 wm	PERCENT
taxlaw-2823	101	9	mary l. rev	PERSON
taxlaw-2823	101	10	923	CARDINAL
taxlaw-2823	101	11	940	CARDINAL
taxlaw-2823	101	12	2010	DATE
taxlaw-2823	102	1	28	CARDINAL
taxlaw-2823	102	2	mihir a. desai et al.	PERSON
taxlaw-2823	102	3	90	CARDINAL
taxlaw-2823	102	4	j. pub.	ORG
taxlaw-2823	102	5	513	CARDINAL
taxlaw-2823	102	6	514	CARDINAL
taxlaw-2823	102	7	2006	DATE
taxlaw-2823	103	1	29	CARDINAL
taxlaw-2823	103	2	ronen palan	PERSON
taxlaw-2823	103	3	56	CARDINAL
taxlaw-2823	103	4	int’l org.	PRODUCT
taxlaw-2823	104	1	151	CARDINAL
taxlaw-2823	104	2	151	CARDINAL
taxlaw-2823	104	3	2002	DATE
taxlaw-2823	106	1	30	CARDINAL
taxlaw-2823	106	2	jane g. gravelle	PERSON
taxlaw-2823	106	3	62	CARDINAL
taxlaw-2823	107	1	j. 727	PERSON
taxlaw-2823	107	2	728	CARDINAL
taxlaw-2823	107	3	2009	DATE
taxlaw-2823	107	4	2000	DATE
taxlaw-2823	109	1	731–32	DATE
taxlaw-2823	110	1	32	CARDINAL
taxlaw-2823	111	1	728–29	CARDINAL
taxlaw-2823	112	1	33	CARDINAL
taxlaw-2823	112	2	729	CARDINAL
taxlaw-2823	114	1	manhattan	GPE
taxlaw-2823	114	2	london	GPE
taxlaw-2823	115	1	marshall j. langer	PERSON
taxlaw-2823	115	2	21	CARDINAL
taxlaw-2823	115	3	int’l 2831	PERSON
taxlaw-2823	115	4	2832–33	CARDINAL
taxlaw-2823	115	5	2000	DATE
taxlaw-2823	116	1	34	CARDINAL
taxlaw-2823	116	2	oecd	ORG
taxlaw-2823	116	3	27	CARDINAL
taxlaw-2823	116	4	1998	DATE
taxlaw-2823	116	5	oecd	ORG
taxlaw-2823	117	1	oecd	ORG
taxlaw-2823	118	1	8	DATE
taxlaw-2823	119	1	two	CARDINAL
taxlaw-2823	120	1	35	CARDINAL
taxlaw-2823	122	1	26	CARDINAL
taxlaw-2823	122	2	37	CARDINAL
taxlaw-2823	122	3	alex cobham	PERSON
taxlaw-2823	123	1	337	CARDINAL
taxlaw-2823	123	2	340	CARDINAL
taxlaw-2823	123	3	2012	DATE
taxlaw-2823	124	1	38	CARDINAL
taxlaw-2823	124	2	switzerland	GPE
taxlaw-2823	124	3	jeremy scott	PERSON
taxlaw-2823	124	4	apple	ORG
taxlaw-2823	124	5	ireland	GPE
taxlaw-2823	124	6	senate	ORG
taxlaw-2823	124	7	139	CARDINAL
taxlaw-2823	124	8	1089	CARDINAL
taxlaw-2823	124	9	1089	CARDINAL
taxlaw-2823	124	10	2013	DATE
taxlaw-2823	124	11	carl levin	PERSON
taxlaw-2823	124	12	ireland	GPE
taxlaw-2823	126	1	176	CARDINAL
taxlaw-2823	126	2	columbia	ORG
taxlaw-2823	126	3	switzerland	GPE
taxlaw-2823	126	4	8.5	CARDINAL
taxlaw-2823	126	5	2013	DATE
taxlaw-2823	126	6	oecd	ORG
taxlaw-2823	126	7	about 23	CARDINAL
taxlaw-2823	126	8	8.5 percent	PERCENT
taxlaw-2823	126	9	12.5 percent	PERCENT
taxlaw-2823	128	1	second	ORDINAL
taxlaw-2823	128	2	oecd	ORG
taxlaw-2823	129	1	zero	CARDINAL
taxlaw-2823	131	1	third	ORDINAL
taxlaw-2823	134	1	taxpayers.45	NORP
taxlaw-2823	134	2	oecd	ORG
taxlaw-2823	134	3	information.46	PERSON
taxlaw-2823	134	4	laws.47	ORG
taxlaw-2823	134	5	switzerland	GPE
taxlaw-2823	134	6	cayman islands	GPE
taxlaw-2823	134	7	39	CARDINAL
taxlaw-2823	134	8	andrew pike	PERSON
taxlaw-2823	134	9	u.s.	GPE
taxlaw-2823	134	10	134	CARDINAL
taxlaw-2823	134	11	1533	DATE
taxlaw-2823	134	12	1546	CARDINAL
taxlaw-2823	134	13	2012	DATE
taxlaw-2823	135	1	40	CARDINAL
taxlaw-2823	136	1	41	CARDINAL
taxlaw-2823	136	2	joann m. weiner & hugh j. ault	PERSON
taxlaw-2823	136	3	oecd	ORG
taxlaw-2823	136	4	51	CARDINAL
taxlaw-2823	137	1	601	CARDINAL
taxlaw-2823	137	2	604	CARDINAL
taxlaw-2823	137	3	1998	DATE
taxlaw-2823	138	1	zero	CARDINAL
taxlaw-2823	139	1	42	CARDINAL
taxlaw-2823	139	2	nicholas shaxson	PERSON
taxlaw-2823	139	3	12	CARDINAL
taxlaw-2823	140	1	43	CARDINAL
taxlaw-2823	140	2	oecd	ORG
taxlaw-2823	140	3	34	CARDINAL
taxlaw-2823	140	4	28	CARDINAL
taxlaw-2823	141	1	keith engel	PERSON
taxlaw-2823	141	2	79 tex	QUANTITY
taxlaw-2823	141	3	l. rev	PERSON
taxlaw-2823	141	4	1525	CARDINAL
taxlaw-2823	141	5	1559	DATE
taxlaw-2823	141	6	2001	DATE
taxlaw-2823	142	1	45	CARDINAL
taxlaw-2823	142	2	oecd	ORG
taxlaw-2823	142	3	34	CARDINAL
taxlaw-2823	142	4	28–29	CARDINAL
taxlaw-2823	144	1	29	CARDINAL
taxlaw-2823	145	1	47	CARDINAL
taxlaw-2823	146	1	d.	NORP
taxlaw-2823	146	2	48	CARDINAL
taxlaw-2823	146	3	kristen a. parillo	PERSON
taxlaw-2823	146	4	switzerland	GPE
taxlaw-2823	146	5	u.s.	GPE
taxlaw-2823	146	6	138	CARDINAL
taxlaw-2823	146	7	803	CARDINAL
taxlaw-2823	146	8	803	CARDINAL
taxlaw-2823	146	9	2013	DATE
taxlaw-2823	147	1	swiss	NORP
taxlaw-2823	147	2	u.s.	GPE
taxlaw-2823	148	1	switzerland	GPE
taxlaw-2823	148	2	the united states of	GPE
taxlaw-2823	148	3	america	GPE
taxlaw-2823	149	1	2(7	CARDINAL
taxlaw-2823	149	2	9	CARDINAL
taxlaw-2823	150	1	feb. 14, 2013	DATE
taxlaw-2823	151	1	208–222	CARDINAL
taxlaw-2823	152	1	49	CARDINAL
taxlaw-2823	152	2	42	CARDINAL
taxlaw-2823	152	3	101	CARDINAL
taxlaw-2823	152	4	2014	DATE
taxlaw-2823	153	1	u.s.	GPE
taxlaw-2823	153	2	177	CARDINAL
taxlaw-2823	153	3	countries.50	ORG
taxlaw-2823	153	4	the united states	GPE
taxlaw-2823	153	5	oecd	ORG
taxlaw-2823	154	1	oecd	ORG
taxlaw-2823	154	2	oecd	ORG
taxlaw-2823	156	1	oecd	ORG
taxlaw-2823	156	2	u.s.	GPE
taxlaw-2823	156	3	u.k.	GPE
taxlaw-2823	156	4	the united states	GPE
taxlaw-2823	157	1	u.s.	GPE
taxlaw-2823	157	2	non-u.s	NORP
taxlaw-2823	157	3	the 1980s	DATE
taxlaw-2823	157	4	latin american	NORP
taxlaw-2823	157	5	u.s.	GPE
taxlaw-2823	157	6	u.s.	GPE
taxlaw-2823	157	7	2011	DATE
taxlaw-2823	157	8	about $240 billion	MONEY
taxlaw-2823	157	9	latin american	NORP
taxlaw-2823	157	10	the united states	GPE
taxlaw-2823	157	11	miami	GPE
taxlaw-2823	157	12	2009	DATE
taxlaw-2823	157	13	u.s.	GPE
taxlaw-2823	157	14	nearly $2.2 trillion	MONEY
taxlaw-2823	157	15	first	ORDINAL
taxlaw-2823	157	16	the united states	GPE
taxlaw-2823	158	1	u.s.	GPE
taxlaw-2823	158	2	u.s.	GPE
taxlaw-2823	158	3	u.s.	GPE
taxlaw-2823	158	4	oecd	ORG
taxlaw-2823	158	5	35	CARDINAL
taxlaw-2823	159	1	50	CARDINAL
taxlaw-2823	159	2	oecd	ORG
taxlaw-2823	159	3	34	CARDINAL
taxlaw-2823	159	4	29–30	CARDINAL
taxlaw-2823	160	1	51	CARDINAL
taxlaw-2823	160	2	karen b. brown	PERSON
taxlaw-2823	160	3	oecd	ORG
taxlaw-2823	160	4	32	CARDINAL
taxlaw-2823	160	5	geo	PERSON
taxlaw-2823	161	1	j. int'l l. & econ	ORG
taxlaw-2823	162	1	311	CARDINAL
taxlaw-2823	162	2	315	CARDINAL
taxlaw-2823	162	3	1999	DATE
taxlaw-2823	163	1	52	CARDINAL
taxlaw-2823	163	2	andrew p. morriss &	PERSON
taxlaw-2823	163	3	lotta moberg	PERSON
taxlaw-2823	163	4	oecd	ORG
taxlaw-2823	163	5	4	CARDINAL
taxlaw-2823	164	1	j. tax l. 1	PERSON
taxlaw-2823	164	2	38	DATE
taxlaw-2823	164	3	2012	DATE
taxlaw-2823	165	1	53	CARDINAL
taxlaw-2823	165	2	langer, supra note 33,	ORG
taxlaw-2823	165	3	1236	CARDINAL
taxlaw-2823	166	1	54	CARDINAL
taxlaw-2823	166	2	charles gnaedinger	PERSON
taxlaw-2823	166	3	u.s.	GPE
taxlaw-2823	166	4	cayman islands	GPE
taxlaw-2823	166	5	123	CARDINAL
taxlaw-2823	166	6	543	CARDINAL
taxlaw-2823	166	7	543	CARDINAL
taxlaw-2823	166	8	2009	DATE
taxlaw-2823	167	1	supra	PERSON
taxlaw-2823	167	2	33	CARDINAL
taxlaw-2823	167	3	2832	CARDINAL
taxlaw-2823	167	4	oecd	ORG
taxlaw-2823	167	5	oecd	ORG
taxlaw-2823	168	1	55	CARDINAL
taxlaw-2823	168	2	20	CARDINAL
taxlaw-2823	168	3	1584–85	CARDINAL
taxlaw-2823	169	1	56	CARDINAL
taxlaw-2823	169	2	boston consulting group	ORG
taxlaw-2823	169	3	2012	DATE
taxlaw-2823	169	4	11	CARDINAL
taxlaw-2823	169	5	2012	DATE
taxlaw-2823	169	6	https://www.bcgperspectives.com/images/bcg_the_battle_to_regain_strength_may_2012_tcm80-106998	DATE
taxlaw-2823	169	7	pdf	ORG
taxlaw-2823	170	1	asian	NORP
taxlaw-2823	170	2	$200 billion	MONEY
taxlaw-2823	170	3	u.s.	GPE
taxlaw-2823	170	4	the middle east	LOC
taxlaw-2823	170	5	africa	LOC
taxlaw-2823	170	6	$40 billion	MONEY
taxlaw-2823	170	7	u.s.	GPE
taxlaw-2823	170	8	d.	NORP
taxlaw-2823	170	9	57	CARDINAL
taxlaw-2823	170	10	ann hollingshead	PERSON
taxlaw-2823	170	11	15	CARDINAL
taxlaw-2823	171	1	two	CARDINAL
taxlaw-2823	171	2	u.k.	GPE
taxlaw-2823	171	3	about $1.5 trillion	MONEY
taxlaw-2823	173	1	2012	DATE
taxlaw-2823	174	1	59	CARDINAL
taxlaw-2823	174	2	diana furchtgott-roth	PERSON
taxlaw-2823	174	3	first	ORDINAL
taxlaw-2823	174	4	137	CARDINAL
taxlaw-2823	174	5	901	CARDINAL
taxlaw-2823	174	6	902	CARDINAL
taxlaw-2823	174	7	2012	DATE
taxlaw-2823	175	1	178	CARDINAL
taxlaw-2823	175	2	39.6	CARDINAL
taxlaw-2823	175	3	u.s.	GPE
taxlaw-2823	176	1	30 percent	PERCENT
taxlaw-2823	176	2	u.s.	GPE
taxlaw-2823	176	3	u.s.	GPE
taxlaw-2823	177	1	u.s.	GPE
taxlaw-2823	177	2	u.s.	GPE
taxlaw-2823	178	1	more than ninety years	DATE
taxlaw-2823	178	2	u.s.	GPE
taxlaw-2823	178	3	u.s.	GPE
taxlaw-2823	178	4	banks.62	ORG
taxlaw-2823	178	5	hundreds of billions of dollars	MONEY
taxlaw-2823	178	6	u.s.	GPE
taxlaw-2823	178	7	u.s.	GPE
taxlaw-2823	178	8	u.s.	GPE
taxlaw-2823	178	9	u.s.	GPE
taxlaw-2823	179	1	30 percent	PERCENT
taxlaw-2823	179	2	u.s.	GPE
taxlaw-2823	179	3	66	CARDINAL
taxlaw-2823	180	1	u.s.	GPE
taxlaw-2823	180	2	u.s.	GPE
taxlaw-2823	182	1	68	CARDINAL
taxlaw-2823	182	2	u.s.	GPE
taxlaw-2823	183	1	u.s.	GPE
taxlaw-2823	183	2	the united states	GPE
taxlaw-2823	183	3	u.s.	GPE
taxlaw-2823	184	1	u.s.	GPE
taxlaw-2823	184	2	60 i.r.c	QUANTITY
taxlaw-2823	185	1	1(a	CARDINAL
taxlaw-2823	185	2	2012	DATE
taxlaw-2823	186	1	61	CARDINAL
taxlaw-2823	187	1	881	CARDINAL
taxlaw-2823	187	2	62	CARDINAL
taxlaw-2823	188	1	2	CARDINAL
taxlaw-2823	188	2	supra	PERSON
taxlaw-2823	188	3	33	CARDINAL
taxlaw-2823	188	4	2833	CARDINAL
taxlaw-2823	188	5	u.s.	GPE
taxlaw-2823	188	6	1921	DATE
taxlaw-2823	190	1	63	CARDINAL
taxlaw-2823	190	2	supra	PERSON
taxlaw-2823	190	3	33	CARDINAL
taxlaw-2823	190	4	2833	CARDINAL
taxlaw-2823	191	1	64	CARDINAL
taxlaw-2823	192	1	2012	DATE
taxlaw-2823	193	1	treasury	ORG
taxlaw-2823	194	1	langer, supra note 33,	ORG
taxlaw-2823	194	2	2834	CARDINAL
taxlaw-2823	195	1	65	CARDINAL
taxlaw-2823	196	1	2012	DATE
taxlaw-2823	197	1	66 i.r.c	QUANTITY
taxlaw-2823	198	1	2012	DATE
taxlaw-2823	200	1	2012	DATE
taxlaw-2823	201	1	the united states	GPE
taxlaw-2823	202	1	67	CARDINAL
taxlaw-2823	202	2	jeffrey l. kwall	PERSON
taxlaw-2823	202	3	86	CARDINAL
taxlaw-2823	203	1	l.j. 77	ORG
taxlaw-2823	203	2	79	DATE
taxlaw-2823	203	3	2011	DATE
taxlaw-2823	203	4	u.s.	GPE
taxlaw-2823	209	1	475	CARDINAL
taxlaw-2823	209	2	1256	CARDINAL
taxlaw-2823	209	3	1296	DATE
taxlaw-2823	210	1	68	CARDINAL
taxlaw-2823	211	1	2012	DATE
taxlaw-2823	212	1	69	CARDINAL
taxlaw-2823	213	1	2012	DATE
taxlaw-2823	213	2	u.s.	GPE
taxlaw-2823	214	1	2014	DATE
taxlaw-2823	215	1	u.s.	GPE
taxlaw-2823	215	2	179	CARDINAL
taxlaw-2823	215	3	u.s.	GPE
taxlaw-2823	215	4	the united states	GPE
taxlaw-2823	215	5	non-oecd	ORG
taxlaw-2823	217	1	governments.71	PERSON
taxlaw-2823	219	1	2013.73	CARDINAL
taxlaw-2823	219	2	u.s.	GPE
taxlaw-2823	220	1	u.s.	GPE
taxlaw-2823	220	2	2009	DATE
taxlaw-2823	220	3	first	ORDINAL
taxlaw-2823	221	1	75	CARDINAL
taxlaw-2823	221	2	u.s.	GPE
taxlaw-2823	221	3	delaware	GPE
taxlaw-2823	221	4	florida	GPE
taxlaw-2823	221	5	nevada	GPE
taxlaw-2823	221	6	wyoming	GPE
taxlaw-2823	222	1	the united states	GPE
taxlaw-2823	224	1	the united states	GPE
taxlaw-2823	224	2	u.s.	GPE
taxlaw-2823	224	3	judgments.77 iii	PERSON
taxlaw-2823	224	4	u.s.	GPE
taxlaw-2823	224	5	u.s.	GPE
taxlaw-2823	225	1	the united states	GPE
taxlaw-2823	227	1	third	ORDINAL
taxlaw-2823	227	2	70	CARDINAL
taxlaw-2823	227	3	susan c. morse	PERSON
taxlaw-2823	227	4	44	CARDINAL
taxlaw-2823	227	5	conn	GPE
taxlaw-2823	228	1	l. rev	PERSON
taxlaw-2823	228	2	675	CARDINAL
taxlaw-2823	228	3	702	CARDINAL
taxlaw-2823	228	4	2012	DATE
taxlaw-2823	228	5	u.s.	GPE
taxlaw-2823	228	6	u.s.	GPE
taxlaw-2823	229	1	71	CARDINAL
taxlaw-2823	230	1	6103(a	CARDINAL
taxlaw-2823	230	2	2012	DATE
taxlaw-2823	231	1	supra	PERSON
taxlaw-2823	231	2	33	CARDINAL
taxlaw-2823	231	3	2835	CARDINAL
taxlaw-2823	232	1	72	DATE
taxlaw-2823	232	2	mark j. mazur	PERSON
taxlaw-2823	232	3	rand paul	PERSON
taxlaw-2823	232	4	oct. 10, 2012	DATE
taxlaw-2823	232	5	2012	DATE
taxlaw-2823	232	6	today	DATE
taxlaw-2823	232	7	201	CARDINAL
taxlaw-2823	232	8	73	CARDINAL
taxlaw-2823	234	1	1.6049-4(b)(5	CARDINAL
taxlaw-2823	234	2	2012	DATE
taxlaw-2823	235	1	74	CARDINAL
taxlaw-2823	235	2	9584	DATE
taxlaw-2823	235	3	2012-20	DATE
taxlaw-2823	236	1	901	CARDINAL
taxlaw-2823	236	2	irs	ORG
taxlaw-2823	236	3	208	CARDINAL
taxlaw-2823	237	1	75	CARDINAL
taxlaw-2823	237	2	john christensen	PERSON
taxlaw-2823	237	3	57	CARDINAL
taxlaw-2823	237	4	l. & soc.	ORG
taxlaw-2823	238	1	325	CARDINAL
taxlaw-2823	238	2	329	CARDINAL
taxlaw-2823	238	3	2012	DATE
taxlaw-2823	239	1	76	CARDINAL
taxlaw-2823	239	2	335	CARDINAL
taxlaw-2823	241	1	howard m. liebman	PERSON
taxlaw-2823	241	2	u.s.	GPE
taxlaw-2823	241	3	54	CARDINAL
taxlaw-2823	241	4	int’l 147	PRODUCT
taxlaw-2823	241	5	147	CARDINAL
taxlaw-2823	241	6	2009	DATE
taxlaw-2823	241	7	delaware	GPE
taxlaw-2823	241	8	nevada	GPE
taxlaw-2823	241	9	wyoming	GPE
taxlaw-2823	242	1	77	CARDINAL
taxlaw-2823	242	2	pasquantino v. united states	PERSON
taxlaw-2823	242	3	544	CARDINAL
taxlaw-2823	242	4	u.s. 349 (2005	DATE
taxlaw-2823	243	1	william j. kovatch	PERSON
taxlaw-2823	243	2	jr.	PERSON
taxlaw-2823	243	3	22	CARDINAL
taxlaw-2823	244	1	j. int’l l. 265	PERSON
taxlaw-2823	244	2	266	CARDINAL
taxlaw-2823	244	3	2000	DATE
taxlaw-2823	245	1	180	CARDINAL
taxlaw-2823	246	1	the united states	GPE
taxlaw-2823	247	1	u.s.	GPE
taxlaw-2823	247	2	u.s.	GPE
taxlaw-2823	247	3	u.s.	GPE
taxlaw-2823	247	4	judgment.83	CARDINAL
taxlaw-2823	247	5	judgments.86	NORP
taxlaw-2823	247	6	hilton	GPE
taxlaw-2823	247	7	the supreme court	ORG
taxlaw-2823	247	8	u.s.	GPE
taxlaw-2823	247	9	justice	ORG
taxlaw-2823	247	10	the supreme court	ORG
taxlaw-2823	247	11	u.s.	GPE
taxlaw-2823	247	12	u.s.	GPE
taxlaw-2823	249	1	u.s.	GPE
taxlaw-2823	249	2	79	CARDINAL
taxlaw-2823	249	3	third	ORDINAL
taxlaw-2823	250	1	l. § 481(1	PERSON
taxlaw-2823	250	2	1987	DATE
taxlaw-2823	251	1	80	CARDINAL
taxlaw-2823	251	2	second	ORDINAL
taxlaw-2823	251	3	98	CARDINAL
taxlaw-2823	252	1	1971	DATE
taxlaw-2823	253	1	81	CARDINAL
taxlaw-2823	254	1	482	CARDINAL
taxlaw-2823	255	1	1	CARDINAL
taxlaw-2823	255	2	82	CARDINAL
taxlaw-2823	257	1	83	CARDINAL
taxlaw-2823	259	1	84	CARDINAL
taxlaw-2823	259	2	cedric c. chao &	PERSON
taxlaw-2823	259	3	christine s. neuhoff	PERSON
taxlaw-2823	259	4	united states	GPE
taxlaw-2823	259	5	29	CARDINAL
taxlaw-2823	259	6	l. rev	PERSON
taxlaw-2823	259	7	147	CARDINAL
taxlaw-2823	259	8	148	CARDINAL
taxlaw-2823	259	9	2001	DATE
taxlaw-2823	260	1	85	CARDINAL
taxlaw-2823	260	2	159	CARDINAL
taxlaw-2823	260	3	u.s. 113 (	GPE
taxlaw-2823	260	4	1895	DATE
taxlaw-2823	261	1	86	CARDINAL
taxlaw-2823	261	2	chao & neuhoff	ORG
taxlaw-2823	261	3	84	CARDINAL
taxlaw-2823	261	4	148	CARDINAL
taxlaw-2823	261	5	96-97	CARDINAL
taxlaw-2823	262	1	87	CARDINAL
taxlaw-2823	262	2	hilton	PERSON
taxlaw-2823	262	3	159	CARDINAL
taxlaw-2823	262	4	u.s.	GPE
taxlaw-2823	262	5	202	CARDINAL
taxlaw-2823	263	1	228	CARDINAL
taxlaw-2823	264	1	203	CARDINAL
taxlaw-2823	265	1	90	CARDINAL
taxlaw-2823	265	2	chao & neuhoff	ORG
taxlaw-2823	265	3	86	CARDINAL
taxlaw-2823	265	4	149	CARDINAL
taxlaw-2823	265	5	2014	DATE
taxlaw-2823	265	6	u.s.	GPE
taxlaw-2823	266	1	181	CARDINAL
taxlaw-2823	266	2	u.s.	GPE
taxlaw-2823	266	3	judgments.91	PERSON
taxlaw-2823	266	4	1962	DATE
taxlaw-2823	267	1	u.s.	GPE
taxlaw-2823	267	2	reciprocity.94 more than	PERSON
taxlaw-2823	267	3	seventeen	CARDINAL
taxlaw-2823	267	4	the virgin islands	GPE
taxlaw-2823	267	5	96	CARDINAL
taxlaw-2823	267	6	seventeen	CARDINAL
taxlaw-2823	269	1	91	CARDINAL
taxlaw-2823	269	2	barbara kulzer	PERSON
taxlaw-2823	269	3	new york	GPE
taxlaw-2823	269	4	18	CARDINAL
taxlaw-2823	270	1	l. rev	PERSON
taxlaw-2823	270	2	1	CARDINAL
taxlaw-2823	270	3	1	CARDINAL
taxlaw-2823	270	4	1968	DATE
taxlaw-2823	270	5	adolph homburger	PERSON
taxlaw-2823	270	6	18 am	TIME
taxlaw-2823	271	1	j. comp	PERSON
taxlaw-2823	272	1	l. 367	PERSON
taxlaw-2823	272	2	370	CARDINAL
taxlaw-2823	272	3	1970	DATE
taxlaw-2823	272	4	two	CARDINAL
taxlaw-2823	272	5	one	CARDINAL
taxlaw-2823	273	1	92	CARDINAL
taxlaw-2823	273	2	ronald a.	PERSON
taxlaw-2823	273	3	the united states	GPE
taxlaw-2823	273	4	67	CARDINAL
taxlaw-2823	273	5	l. rev	PERSON
taxlaw-2823	273	6	253	CARDINAL
taxlaw-2823	273	7	255	CARDINAL
taxlaw-2823	273	8	1991	DATE
taxlaw-2823	273	9	united states judgments overseas	ORG
taxlaw-2823	273	10	the united states court	ORG
taxlaw-2823	274	1	93 kulzer	QUANTITY
taxlaw-2823	274	2	supra	PERSON
taxlaw-2823	274	3	91	CARDINAL
taxlaw-2823	274	4	5	CARDINAL
taxlaw-2823	274	5	94	CARDINAL
taxlaw-2823	275	1	40	DATE
taxlaw-2823	275	2	2002	DATE
taxlaw-2823	276	1	95	CARDINAL
taxlaw-2823	277	1	27	DATE
taxlaw-2823	277	2	supp	GPE
taxlaw-2823	277	3	2012	DATE
taxlaw-2823	278	1	96	CARDINAL
taxlaw-2823	279	1	39	DATE
taxlaw-2823	280	1	97	CARDINAL
taxlaw-2823	281	1	18	CARDINAL
taxlaw-2823	281	2	98	CARDINAL
taxlaw-2823	283	1	49	DATE
taxlaw-2823	283	2	2002	DATE
taxlaw-2823	284	1	13	CARDINAL
taxlaw-2823	285	1	26	DATE
taxlaw-2823	285	2	supp	GPE
taxlaw-2823	285	3	2012	DATE
taxlaw-2823	286	1	99	CARDINAL
taxlaw-2823	286	2	robert v. von mehren	PERSON
taxlaw-2823	286	3	the united states	GPE
taxlaw-2823	286	4	17 va	GPE
taxlaw-2823	287	1	j. int'l l. 401	PERSON
taxlaw-2823	287	2	404	CARDINAL
taxlaw-2823	287	3	1977	DATE
taxlaw-2823	287	4	u.s.	GPE
taxlaw-2823	287	5	fifty	CARDINAL
taxlaw-2823	289	1	100	CARDINAL
taxlaw-2823	291	1	49	DATE
taxlaw-2823	291	2	2002	DATE
taxlaw-2823	293	1	101	CARDINAL
taxlaw-2823	295	1	13	CARDINAL
taxlaw-2823	296	1	37	DATE
taxlaw-2823	296	2	supp	GPE
taxlaw-2823	297	1	2013	DATE
taxlaw-2823	298	1	182	CARDINAL
taxlaw-2823	299	1	u.s.	GPE
taxlaw-2823	299	2	one	CARDINAL
taxlaw-2823	300	1	one	CARDINAL
taxlaw-2823	300	2	u.s.	GPE
taxlaw-2823	301	1	the united states	GPE
taxlaw-2823	303	1	u.s.	GPE
taxlaw-2823	304	1	105	CARDINAL
taxlaw-2823	304	2	english	LANGUAGE
taxlaw-2823	305	1	two	CARDINAL
taxlaw-2823	305	2	the eighteenth century	DATE
taxlaw-2823	305	3	mansfield	GPE
taxlaw-2823	305	4	english	NORP
taxlaw-2823	306	1	holman v. johnson	PERSON
taxlaw-2823	306	2	mansfield	GPE
taxlaw-2823	308	1	four years later	DATE
taxlaw-2823	308	2	french	NORP
taxlaw-2823	309	1	british	NORP
taxlaw-2823	309	2	today	DATE
taxlaw-2823	309	3	kingdom.110	PERSON
taxlaw-2823	309	4	the united states	GPE
taxlaw-2823	309	5	u.s.	GPE
taxlaw-2823	309	6	1935	DATE
taxlaw-2823	309	7	102	CARDINAL
taxlaw-2823	309	8	third	ORDINAL
taxlaw-2823	310	1	l. §	PERSON
taxlaw-2823	310	2	481 cmt	QUANTITY
taxlaw-2823	311	1	1987	DATE
taxlaw-2823	312	1	103	CARDINAL
taxlaw-2823	313	1	104	CARDINAL
taxlaw-2823	313	2	267	CARDINAL
taxlaw-2823	313	3	105	CARDINAL
taxlaw-2823	314	1	third	ORDINAL
taxlaw-2823	315	1	l. §	PERSON
taxlaw-2823	315	2	483 cmt	QUANTITY
taxlaw-2823	317	1	the supreme court	ORG
taxlaw-2823	318	1	united states	GPE
taxlaw-2823	318	2	544	CARDINAL
taxlaw-2823	318	3	u.s. 349	DATE
taxlaw-2823	318	4	361	CARDINAL
taxlaw-2823	318	5	2005	DATE
taxlaw-2823	319	1	106	CARDINAL
taxlaw-2823	320	1	13	CARDINAL
taxlaw-2823	321	1	44	DATE
taxlaw-2823	321	2	2002	DATE
taxlaw-2823	322	1	107	CARDINAL
taxlaw-2823	323	1	3(b)(1	ORDINAL
taxlaw-2823	323	2	13	CARDINAL
taxlaw-2823	324	1	23	CARDINAL
taxlaw-2823	324	2	supp	GPE
taxlaw-2823	324	3	2012	DATE
taxlaw-2823	325	1	108	CARDINAL
taxlaw-2823	325	2	johnson	PERSON
taxlaw-2823	325	3	98	CARDINAL
taxlaw-2823	325	4	1120	CARDINAL
taxlaw-2823	325	5	1121	CARDINAL
taxlaw-2823	325	6	1775	DATE
taxlaw-2823	326	1	109	CARDINAL
taxlaw-2823	326	2	99	CARDINAL
taxlaw-2823	326	3	164	CARDINAL
taxlaw-2823	326	4	165	CARDINAL
taxlaw-2823	326	5	1779	DATE
taxlaw-2823	327	1	110	CARDINAL
taxlaw-2823	327	2	brenda	PERSON
taxlaw-2823	327	3	the twentyfirst century	DATE
taxlaw-2823	327	4	16	CARDINAL
taxlaw-2823	327	5	j. comp	PERSON
taxlaw-2823	328	1	int’l l. 79	PERSON
taxlaw-2823	328	2	89–92	CARDINAL
taxlaw-2823	328	3	2006	DATE
taxlaw-2823	329	1	111	CARDINAL
taxlaw-2823	330	1	84	DATE
taxlaw-2823	330	2	england	GPE
taxlaw-2823	332	1	112	CARDINAL
taxlaw-2823	332	2	henry v. sargeant	PERSON
taxlaw-2823	332	3	13	CARDINAL
taxlaw-2823	332	4	321	CARDINAL
taxlaw-2823	332	5	331	CARDINAL
taxlaw-2823	332	6	1843	DATE
taxlaw-2823	332	7	colorado	GPE
taxlaw-2823	332	8	133 n.e	QUANTITY
taxlaw-2823	332	9	357	CARDINAL
taxlaw-2823	332	10	359	CARDINAL
taxlaw-2823	332	11	1921	DATE
taxlaw-2823	332	12	the united states	GPE
taxlaw-2823	334	1	2014	DATE
taxlaw-2823	335	1	u.s.	GPE
taxlaw-2823	336	1	183	CARDINAL
taxlaw-2823	336	2	the u.s. supreme court	ORG
taxlaw-2823	336	3	1979	DATE
taxlaw-2823	336	4	ninth	ORDINAL
taxlaw-2823	336	5	the supreme court’s	ORG
taxlaw-2823	336	6	milwaukee	GPE
taxlaw-2823	338	1	british columbia	GPE
taxlaw-2823	338	2	u.s.	GPE
taxlaw-2823	338	3	british	NORP
taxlaw-2823	338	4	british columbia	GPE
taxlaw-2823	338	5	the supreme court	ORG
taxlaw-2823	338	6	british	NORP
taxlaw-2823	338	7	columbia.115	GPE
taxlaw-2823	338	8	british columbia	GPE
taxlaw-2823	338	9	british columbia	GPE
taxlaw-2823	338	10	the united states	GPE
taxlaw-2823	338	11	british columbia	GPE
taxlaw-2823	342	1	canada	GPE
taxlaw-2823	342	2	ninth	ORDINAL
taxlaw-2823	345	1	123	CARDINAL
taxlaw-2823	345	2	congress	ORG
taxlaw-2823	346	1	today	DATE
taxlaw-2823	347	1	2006	DATE
taxlaw-2823	347	2	the united states	GPE
taxlaw-2823	347	3	sixty-eight	CARDINAL
taxlaw-2823	347	4	113	CARDINAL
taxlaw-2823	347	5	milwaukee	GPE
taxlaw-2823	348	1	m.e	ORG
taxlaw-2823	348	2	white co.	ORG
taxlaw-2823	348	3	296	CARDINAL
taxlaw-2823	348	4	u.s. 268	DATE
taxlaw-2823	348	5	279	CARDINAL
taxlaw-2823	348	6	1935	DATE
taxlaw-2823	349	1	114	CARDINAL
taxlaw-2823	349	2	1161	DATE
taxlaw-2823	349	3	1162	DATE
taxlaw-2823	349	4	9th	ORDINAL
taxlaw-2823	349	5	1979	DATE
taxlaw-2823	349	6	115	CARDINAL
taxlaw-2823	352	1	1163	DATE
taxlaw-2823	353	1	118	CARDINAL
taxlaw-2823	353	2	1164	DATE
taxlaw-2823	354	1	119	CARDINAL
taxlaw-2823	356	1	1166	DATE
taxlaw-2823	357	1	canadian	NORP
taxlaw-2823	357	2	canadian	NORP
taxlaw-2823	357	3	u.s.	GPE
taxlaw-2823	359	1	british columbia	GPE
taxlaw-2823	359	2	597	CARDINAL
taxlaw-2823	359	3	1166	DATE
taxlaw-2823	360	1	122	CARDINAL
taxlaw-2823	361	1	the united states	GPE
taxlaw-2823	361	2	five	CARDINAL
taxlaw-2823	362	1	249	CARDINAL
taxlaw-2823	363	1	124	CARDINAL
taxlaw-2823	363	2	43	DATE
taxlaw-2823	363	3	2009	DATE
taxlaw-2823	366	1	125	CARDINAL
taxlaw-2823	366	2	lee a. sheppard	PERSON
taxlaw-2823	366	3	u.s.	GPE
taxlaw-2823	366	4	138	CARDINAL
taxlaw-2823	366	5	253	CARDINAL
taxlaw-2823	366	6	254	CARDINAL
taxlaw-2823	366	7	2013	DATE
taxlaw-2823	366	8	u.s.	GPE
taxlaw-2823	366	9	canada	GPE
taxlaw-2823	366	10	u.s.	GPE
taxlaw-2823	366	11	the standard information exchange	ORG
taxlaw-2823	367	1	184	CARDINAL
taxlaw-2823	367	2	columbia	ORG
taxlaw-2823	367	3	only five	CARDINAL
taxlaw-2823	367	4	u.s.	GPE
taxlaw-2823	367	5	four	CARDINAL
taxlaw-2823	367	6	five	CARDINAL
taxlaw-2823	367	7	the 1930s and	DATE
taxlaw-2823	367	8	1940s	DATE
taxlaw-2823	368	1	128	CARDINAL
taxlaw-2823	368	2	the 1950s	DATE
taxlaw-2823	368	3	senate	ORG
taxlaw-2823	369	1	1989	DATE
taxlaw-2823	369	2	u.s.	GPE
taxlaw-2823	369	3	the oecd convention	ORG
taxlaw-2823	369	4	first	ORDINAL
taxlaw-2823	370	1	131	CARDINAL
taxlaw-2823	370	2	the united states	GPE
taxlaw-2823	370	3	the united states	GPE
taxlaw-2823	370	4	u.s.	GPE
taxlaw-2823	370	5	the united states	GPE
taxlaw-2823	371	1	2005	DATE
taxlaw-2823	371	2	the supreme court	ORG
taxlaw-2823	372	1	the supreme court	ORG
taxlaw-2823	372	2	canadian	NORP
taxlaw-2823	373	1	135	CARDINAL
taxlaw-2823	373	2	new york	GPE
taxlaw-2823	373	3	carl	PERSON
taxlaw-2823	373	4	david pasquantino	PERSON
taxlaw-2823	373	5	maryland	GPE
taxlaw-2823	373	6	canadian	NORP
taxlaw-2823	373	7	canadian	NORP
taxlaw-2823	373	8	u.s.	GPE
taxlaw-2823	373	9	126	CARDINAL
taxlaw-2823	373	10	allison christians	PERSON
taxlaw-2823	373	11	87	CARDINAL
taxlaw-2823	374	1	l.j. 1407	ORG
taxlaw-2823	374	2	1419	CARDINAL
taxlaw-2823	374	3	2012	DATE
taxlaw-2823	375	1	127	CARDINAL
taxlaw-2823	375	2	canada	GPE
taxlaw-2823	375	3	r.j. reynolds	PERSON
taxlaw-2823	375	4	268	CARDINAL
taxlaw-2823	375	5	103	CARDINAL
taxlaw-2823	375	6	115	CARDINAL
taxlaw-2823	375	7	2d	DATE
taxlaw-2823	375	8	2001	DATE
taxlaw-2823	376	1	128	CARDINAL
taxlaw-2823	376	2	brenda mallinak	PERSON
taxlaw-2823	376	3	the twenty-first century	DATE
taxlaw-2823	376	4	16	CARDINAL
taxlaw-2823	376	5	j. comp	PERSON
taxlaw-2823	376	6	int’l l. 79	PERSON
taxlaw-2823	376	7	94	DATE
taxlaw-2823	376	8	2006	DATE
taxlaw-2823	377	1	129	CARDINAL
taxlaw-2823	378	1	95	CARDINAL
taxlaw-2823	379	1	130 marian nash	QUANTITY
taxlaw-2823	379	2	u.s.	GPE
taxlaw-2823	379	3	84	CARDINAL
taxlaw-2823	380	1	j. int’l l. 237	PERSON
taxlaw-2823	380	2	245	CARDINAL
taxlaw-2823	380	3	1990	DATE
taxlaw-2823	381	1	131	CARDINAL
taxlaw-2823	382	1	11	CARDINAL
taxlaw-2823	382	2	june 28, 1989	DATE
taxlaw-2823	382	3	27	CARDINAL
taxlaw-2823	383	1	1160	CARDINAL
taxlaw-2823	384	1	132 136	CARDINAL
taxlaw-2823	386	1	daily	DATE
taxlaw-2823	387	1	sept. 18, 1990	DATE
taxlaw-2823	387	2	the united states	GPE
taxlaw-2823	387	3	council of europe treaty office	ORG
taxlaw-2823	388	1	127	CARDINAL
taxlaw-2823	388	2	2014	DATE
taxlaw-2823	388	3	http://conventions.coe.int/treaty/commun/listedeclarations.asp?nt=127&cv=1&na=&po=999&cn=99	ORG
taxlaw-2823	389	1	133	CARDINAL
taxlaw-2823	389	2	jt	PERSON
taxlaw-2823	390	1	22	CARDINAL
taxlaw-2823	390	2	1990	DATE
taxlaw-2823	392	1	134	CARDINAL
taxlaw-2823	392	2	544	CARDINAL
taxlaw-2823	392	3	u.s. 349 (2005	DATE
taxlaw-2823	393	1	135	CARDINAL
taxlaw-2823	394	1	353	CARDINAL
taxlaw-2823	394	2	136	CARDINAL
taxlaw-2823	397	1	353–54	DATE
taxlaw-2823	397	2	139	CARDINAL
taxlaw-2823	398	1	354	CARDINAL
taxlaw-2823	398	2	2014	DATE
taxlaw-2823	399	1	u.s.	GPE
taxlaw-2823	399	2	185	CARDINAL
taxlaw-2823	400	1	the supreme court	ORG
taxlaw-2823	400	2	the united states	GPE
taxlaw-2823	402	1	the supreme court	ORG
taxlaw-2823	402	2	u.s.	GPE
taxlaw-2823	403	1	canada	GPE
taxlaw-2823	404	1	1996143	DATE
taxlaw-2823	404	2	u.s.	GPE
taxlaw-2823	404	3	canada	GPE
taxlaw-2823	405	1	the supreme court	ORG
taxlaw-2823	405	2	canada	GPE
taxlaw-2823	406	1	146	CARDINAL
taxlaw-2823	407	1	u.s.	GPE
taxlaw-2823	409	1	the middle of the twentieth century	DATE
taxlaw-2823	410	1	u.s.	GPE
taxlaw-2823	410	2	u.s.	GPE
taxlaw-2823	410	3	140	CARDINAL
taxlaw-2823	410	4	359	CARDINAL
taxlaw-2823	411	1	141	CARDINAL
taxlaw-2823	411	2	362	CARDINAL
taxlaw-2823	412	1	142	CARDINAL
taxlaw-2823	414	1	3663a-3664	CARDINAL
taxlaw-2823	414	2	2012	DATE
taxlaw-2823	415	1	144	CARDINAL
taxlaw-2823	415	2	544	CARDINAL
taxlaw-2823	415	3	u.s.	GPE
taxlaw-2823	415	4	365	CARDINAL
taxlaw-2823	415	5	145	CARDINAL
taxlaw-2823	417	1	united states	GPE
taxlaw-2823	417	2	544	CARDINAL
taxlaw-2823	417	3	407	CARDINAL
taxlaw-2823	417	4	366	CARDINAL
taxlaw-2823	417	5	2005	DATE
taxlaw-2823	418	1	148	CARDINAL
taxlaw-2823	418	2	368	CARDINAL
taxlaw-2823	418	3	149	CARDINAL
taxlaw-2823	419	1	369	CARDINAL
taxlaw-2823	420	1	150	CARDINAL
taxlaw-2823	421	1	370	CARDINAL
taxlaw-2823	422	1	151	CARDINAL
taxlaw-2823	422	2	110	CARDINAL
taxlaw-2823	422	3	123–24	DATE
taxlaw-2823	422	4	277	CARDINAL
taxlaw-2823	422	5	u.s.	GPE
taxlaw-2823	423	1	richard e. smith	PERSON
taxlaw-2823	423	2	186	CARDINAL
taxlaw-2823	423	3	columbia	ORG
taxlaw-2823	425	1	u.s.	GPE
taxlaw-2823	425	2	u.s.	GPE
taxlaw-2823	426	1	u.s.	GPE
taxlaw-2823	426	2	u.s.	GPE
taxlaw-2823	427	1	153	CARDINAL
taxlaw-2823	428	1	u.s.	GPE
taxlaw-2823	428	2	the u.s. court	ORG
taxlaw-2823	429	1	u.s.	GPE
taxlaw-2823	430	1	melli	PERSON
taxlaw-2823	430	2	iran	GPE
taxlaw-2823	431	1	pahlavi	PERSON
taxlaw-2823	431	2	iran	GPE
taxlaw-2823	431	3	two	CARDINAL
taxlaw-2823	431	4	iranian	NORP
taxlaw-2823	431	5	the iranian revolution	EVENT
taxlaw-2823	431	6	iran	GPE
taxlaw-2823	431	7	iranian	NORP
taxlaw-2823	431	8	$32 million	MONEY
taxlaw-2823	431	9	california	GPE
taxlaw-2823	431	10	pahlavi	PERSON
taxlaw-2823	431	11	iranian	NORP
taxlaw-2823	431	12	pahlavi	PERSON
taxlaw-2823	431	13	iran	GPE
taxlaw-2823	431	14	iran	GPE
taxlaw-2823	432	1	159	CARDINAL
taxlaw-2823	432	2	iranian	NORP
taxlaw-2823	432	3	u.s.	GPE
taxlaw-2823	432	4	u.s.	GPE
taxlaw-2823	433	1	u.s.	GPE
taxlaw-2823	433	2	mexican	NORP
taxlaw-2823	433	3	one	CARDINAL
taxlaw-2823	433	4	1981	DATE
taxlaw-2823	434	1	l. rev	PERSON
taxlaw-2823	434	2	241	CARDINAL
taxlaw-2823	434	3	256	CARDINAL
taxlaw-2823	434	4	1981	DATE
taxlaw-2823	435	1	152	CARDINAL
taxlaw-2823	436	1	153 i.r.c	QUANTITY
taxlaw-2823	437	1	2)(d	CARDINAL
taxlaw-2823	437	2	2012	DATE
taxlaw-2823	438	1	154 58	CARDINAL
taxlaw-2823	438	2	9th	ORDINAL
taxlaw-2823	438	3	1995	DATE
taxlaw-2823	439	1	155	CARDINAL
taxlaw-2823	440	1	1408	DATE
taxlaw-2823	441	1	156	CARDINAL
taxlaw-2823	444	1	1413	CARDINAL
taxlaw-2823	445	1	160	CARDINAL
taxlaw-2823	445	2	161	CARDINAL
taxlaw-2823	445	3	hossein mousavian	PERSON
taxlaw-2823	445	4	q.	GPE
taxlaw-2823	445	5	winter 2013	DATE
taxlaw-2823	445	6	129	CARDINAL
taxlaw-2823	445	7	138	CARDINAL
taxlaw-2823	445	8	2012	DATE
taxlaw-2823	445	9	iran	GPE
taxlaw-2823	445	10	u.s.	GPE
taxlaw-2823	446	1	162	CARDINAL
taxlaw-2823	446	2	timothy g. nelson	PERSON
taxlaw-2823	446	3	three	CARDINAL
taxlaw-2823	446	4	u.s.	GPE
taxlaw-2823	446	5	mexico	GPE
taxlaw-2823	446	6	44	CARDINAL
taxlaw-2823	446	7	int’l	NORP
taxlaw-2823	447	1	897	CARDINAL
taxlaw-2823	447	2	913	CARDINAL
taxlaw-2823	447	3	2010	DATE
taxlaw-2823	448	1	2014	DATE
taxlaw-2823	449	1	u.s.	GPE
taxlaw-2823	450	1	187	CARDINAL
taxlaw-2823	450	2	mexico city	GPE
taxlaw-2823	451	1	163	CARDINAL
taxlaw-2823	451	2	mexican	NORP
taxlaw-2823	451	3	more than $10 million	MONEY
taxlaw-2823	451	4	mexican	NORP
taxlaw-2823	451	5	bell	ORG
taxlaw-2823	451	6	the delaware court	ORG
taxlaw-2823	451	7	mexican	NORP
taxlaw-2823	451	8	second	ORDINAL
taxlaw-2823	451	9	mexican	NORP
taxlaw-2823	451	10	u.s.	GPE
taxlaw-2823	452	1	169	CARDINAL
taxlaw-2823	452	2	richard greene	PERSON
taxlaw-2823	452	3	john robert burke	PERSON
taxlaw-2823	452	4	san lucas	GPE
taxlaw-2823	452	5	mexico.170	PERSON
taxlaw-2823	452	6	burke allegedly	ORG
taxlaw-2823	453	1	250,000.171 greene	PERSON
taxlaw-2823	453	2	first	ORDINAL
taxlaw-2823	453	3	san lucas	PERSON
taxlaw-2823	453	4	burke	PERSON
taxlaw-2823	454	1	burke.172	ORG
taxlaw-2823	454	2	u.s.	GPE
taxlaw-2823	454	3	u.s.	GPE
taxlaw-2823	454	4	blackburn	PERSON
taxlaw-2823	455	1	u.s.	GPE
taxlaw-2823	456	1	u.s.	GPE
taxlaw-2823	457	1	u.s.	GPE
taxlaw-2823	458	1	u.s.	GPE
taxlaw-2823	461	1	163	CARDINAL
taxlaw-2823	461	2	s.a. de c.v	PERSON
taxlaw-2823	461	3	bell helicopter textron	ORG
taxlaw-2823	461	4	623	CARDINAL
taxlaw-2823	461	5	f. supp	PERSON
taxlaw-2823	462	1	2d 518	DATE
taxlaw-2823	462	2	523	CARDINAL
taxlaw-2823	462	3	d.	NORP
taxlaw-2823	462	4	2009	DATE
taxlaw-2823	463	1	164	CARDINAL
taxlaw-2823	464	1	524	CARDINAL
taxlaw-2823	465	1	165	CARDINAL
taxlaw-2823	466	1	524–25	DATE
taxlaw-2823	467	1	166	CARDINAL
taxlaw-2823	468	1	525–26	DATE
taxlaw-2823	469	1	167	CARDINAL
taxlaw-2823	470	1	526	CARDINAL
taxlaw-2823	471	1	168	CARDINAL
taxlaw-2823	471	2	538	CARDINAL
taxlaw-2823	471	3	169	CARDINAL
taxlaw-2823	471	4	burke	ORG
taxlaw-2823	471	5	374	CARDINAL
taxlaw-2823	471	6	781	CARDINAL
taxlaw-2823	471	7	784	CARDINAL
taxlaw-2823	472	1	d. colo	GPE
taxlaw-2823	473	1	2007	DATE
taxlaw-2823	474	1	170	CARDINAL
taxlaw-2823	476	1	785	CARDINAL
taxlaw-2823	477	1	burke	PERSON
taxlaw-2823	479	1	786	CARDINAL
taxlaw-2823	480	1	172	CARDINAL
taxlaw-2823	481	1	787–88	DATE
taxlaw-2823	482	1	173	CARDINAL
taxlaw-2823	483	1	796	CARDINAL
taxlaw-2823	484	1	174	CARDINAL
taxlaw-2823	486	1	800	CARDINAL
taxlaw-2823	486	2	188	CARDINAL
taxlaw-2823	486	3	columbia	ORG
taxlaw-2823	489	1	today	DATE
taxlaw-2823	490	1	the united states	GPE
taxlaw-2823	490	2	five	CARDINAL
taxlaw-2823	490	3	u.s.	GPE
taxlaw-2823	491	1	congress	ORG
taxlaw-2823	494	1	u.s.—seems	LOC
taxlaw-2823	494	2	today	DATE
taxlaw-2823	495	1	congress	ORG
taxlaw-2823	495	2	u.s.	GPE
taxlaw-2823	496	1	more than ninety years ago	DATE
taxlaw-2823	496	2	congress	ORG
taxlaw-2823	496	3	1921177	CARDINAL
taxlaw-2823	496	4	u.s.	GPE
taxlaw-2823	496	5	american	NORP
taxlaw-2823	497	1	178	CARDINAL
taxlaw-2823	497	2	179	CARDINAL
taxlaw-2823	497	3	1966	DATE
taxlaw-2823	497	4	congress	ORG
taxlaw-2823	497	5	u.s.	GPE
taxlaw-2823	497	6	u.s.	GPE
taxlaw-2823	498	1	u.s.	GPE
taxlaw-2823	499	1	u.s.	GPE
taxlaw-2823	499	2	congress	ORG
taxlaw-2823	499	3	congress	ORG
taxlaw-2823	499	4	182	CARDINAL
taxlaw-2823	501	1	1984	DATE
taxlaw-2823	501	2	congress	ORG
taxlaw-2823	502	1	185	CARDINAL
taxlaw-2823	502	2	congress	ORG
taxlaw-2823	502	3	u.s.	GPE
taxlaw-2823	502	4	176	CARDINAL
taxlaw-2823	502	5	martin-montis	PERSON
taxlaw-2823	502	6	75	CARDINAL
taxlaw-2823	502	7	381	CARDINAL
taxlaw-2823	502	8	384	CARDINAL
taxlaw-2823	502	9	1980	DATE
taxlaw-2823	503	1	177	CARDINAL
taxlaw-2823	505	1	67	CARDINAL
taxlaw-2823	505	2	42	CARDINAL
taxlaw-2823	506	1	227	CARDINAL
taxlaw-2823	507	1	178	CARDINAL
taxlaw-2823	507	2	8245	DATE
taxlaw-2823	508	1	67th	CARDINAL
taxlaw-2823	509	1	65 (1921	DATE
taxlaw-2823	509	2	t.s. adams	PERSON
taxlaw-2823	509	3	treasury	ORG
taxlaw-2823	510	1	179	CARDINAL
taxlaw-2823	511	1	180	CARDINAL
taxlaw-2823	511	2	1966	DATE
taxlaw-2823	511	3	13103	DATE
taxlaw-2823	511	4	1966-2	DATE
taxlaw-2823	511	5	1059, 1066	DATE
taxlaw-2823	512	1	181	CARDINAL
taxlaw-2823	513	1	two	CARDINAL
taxlaw-2823	513	2	house	ORG
taxlaw-2823	513	3	u.s.	GPE
taxlaw-2823	513	4	1971	DATE
taxlaw-2823	515	1	182	CARDINAL
taxlaw-2823	515	2	martin-montis	PERSON
taxlaw-2823	515	3	75	CARDINAL
taxlaw-2823	515	4	381	CARDINAL
taxlaw-2823	515	5	384	CARDINAL
taxlaw-2823	515	6	1980	DATE
taxlaw-2823	516	1	183	CARDINAL
taxlaw-2823	516	2	13103	DATE
taxlaw-2823	516	3	180	CARDINAL
taxlaw-2823	516	4	1066	DATE
taxlaw-2823	517	1	184	CARDINAL
taxlaw-2823	517	2	1984	DATE
taxlaw-2823	517	3	4170	CARDINAL
taxlaw-2823	518	1	127	CARDINAL
taxlaw-2823	518	2	1984	DATE
taxlaw-2823	519	1	185 i.r.c	QUANTITY
taxlaw-2823	520	1	2012	DATE
taxlaw-2823	521	1	2014	DATE
taxlaw-2823	522	1	u.s.	GPE
taxlaw-2823	522	2	189	CARDINAL
taxlaw-2823	522	3	u.s.	GPE
taxlaw-2823	522	4	u.s.	GPE
taxlaw-2823	522	5	u.s.	GPE
taxlaw-2823	522	6	u.s.	GPE
taxlaw-2823	522	7	congress	ORG
taxlaw-2823	522	8	congress	ORG
taxlaw-2823	523	1	u.s.	GPE
taxlaw-2823	524	1	congress	ORG
taxlaw-2823	524	2	u.s.	GPE
taxlaw-2823	525	1	congress	ORG
taxlaw-2823	526	1	u.s.	GPE
taxlaw-2823	527	1	congress	ORG
taxlaw-2823	528	1	the united states	GPE
taxlaw-2823	529	1	191	CARDINAL
taxlaw-2823	529	2	the 1930s	DATE
taxlaw-2823	531	1	congress	ORG
taxlaw-2823	533	1	u.s.	GPE
taxlaw-2823	534	1	the united states	GPE
taxlaw-2823	536	1	united states	GPE
taxlaw-2823	537	1	186	CARDINAL
taxlaw-2823	538	1	98th cong	LOC
taxlaw-2823	538	2	2d	CARDINAL
taxlaw-2823	538	3	1984 389	DATE
taxlaw-2823	539	1	1984	DATE
taxlaw-2823	540	1	187	CARDINAL
taxlaw-2823	542	1	391	CARDINAL
taxlaw-2823	543	1	190	CARDINAL
taxlaw-2823	543	2	arye bebchuk	PERSON
taxlaw-2823	543	3	105	CARDINAL
taxlaw-2823	544	1	l. rev	PERSON
taxlaw-2823	544	2	1437	CARDINAL
taxlaw-2823	544	3	1438	DATE
taxlaw-2823	544	4	1992	DATE
taxlaw-2823	545	1	191	CARDINAL
taxlaw-2823	545	2	douglas g. smith	PERSON
taxlaw-2823	545	3	60	CARDINAL
taxlaw-2823	546	1	l. rev	PERSON
taxlaw-2823	546	2	649	CARDINAL
taxlaw-2823	546	3	668	CARDINAL
taxlaw-2823	546	4	2009	DATE
taxlaw-2823	547	1	192	CARDINAL
taxlaw-2823	547	2	lawrence a. cunningham	PERSON
taxlaw-2823	547	3	1	CARDINAL
taxlaw-2823	548	1	l.j	PERSON
taxlaw-2823	548	2	327	CARDINAL
taxlaw-2823	548	3	364 & n.116 (	ORG
taxlaw-2823	549	1	193	CARDINAL
taxlaw-2823	549	2	2006	DATE
taxlaw-2823	550	1	194	CARDINAL
taxlaw-2823	550	2	daniel a. farber & philip	PERSON
taxlaw-2823	550	3	89	CARDINAL
taxlaw-2823	550	4	l. rev	PERSON
taxlaw-2823	550	5	875	CARDINAL
taxlaw-2823	550	6	888	CARDINAL
taxlaw-2823	550	7	1991	DATE
taxlaw-2823	551	1	190	CARDINAL
taxlaw-2823	551	2	u.s.	GPE
taxlaw-2823	554	1	the united states	GPE
taxlaw-2823	554	2	u.s.	GPE
taxlaw-2823	554	3	oecd	ORG
taxlaw-2823	555	1	u.s.	GPE
taxlaw-2823	555	2	u.s.	GPE
taxlaw-2823	556	1	the united states	GPE
taxlaw-2823	557	1	the united states	GPE
taxlaw-2823	558	1	judgments.199	GPE
taxlaw-2823	558	2	the united states	GPE
taxlaw-2823	558	3	u.s.	GPE
taxlaw-2823	559	1	u.s.	GPE
taxlaw-2823	560	1	british	NORP
taxlaw-2823	560	2	the united states	GPE
taxlaw-2823	561	1	201	CARDINAL
taxlaw-2823	561	2	195	CARDINAL
taxlaw-2823	561	3	27	CARDINAL
taxlaw-2823	561	4	954	CARDINAL
taxlaw-2823	563	1	michael littlewood	PERSON
taxlaw-2823	563	2	26	CARDINAL
taxlaw-2823	564	1	j. int'l l. 411	PERSON
taxlaw-2823	564	2	413	CARDINAL
taxlaw-2823	564	3	2004	DATE
taxlaw-2823	564	4	one	CARDINAL
taxlaw-2823	565	1	one	CARDINAL
taxlaw-2823	568	1	196	CARDINAL
taxlaw-2823	568	2	282–83	CARDINAL
taxlaw-2823	568	3	the united states	GPE
taxlaw-2823	569	1	197	CARDINAL
taxlaw-2823	569	2	allison christians	PERSON
taxlaw-2823	569	3	18	CARDINAL
taxlaw-2823	570	1	j. int'l l. 99,	PERSON
taxlaw-2823	570	2	101–02	DATE
taxlaw-2823	570	3	2009	DATE
taxlaw-2823	571	1	198	CARDINAL
taxlaw-2823	572	1	127	CARDINAL
taxlaw-2823	573	1	199	CARDINAL
taxlaw-2823	573	2	british columbia	GPE
taxlaw-2823	573	3	v. gilbertson	PERSON
taxlaw-2823	573	4	597	CARDINAL
taxlaw-2823	573	5	1161	DATE
taxlaw-2823	573	6	1163-64	DATE
taxlaw-2823	573	7	9th	ORDINAL
taxlaw-2823	573	8	1979	DATE
taxlaw-2823	573	9	one	CARDINAL
taxlaw-2823	573	10	second	ORDINAL
taxlaw-2823	573	11	second	ORDINAL
taxlaw-2823	573	12	first	ORDINAL
taxlaw-2823	574	1	hilton v. guyot	PERSON
taxlaw-2823	574	2	159	CARDINAL
taxlaw-2823	574	3	u.s. 113	GPE
taxlaw-2823	574	4	227	CARDINAL
taxlaw-2823	576	1	200	CARDINAL
taxlaw-2823	576	2	dow jones & co.	ORG
taxlaw-2823	576	3	harrods, ltd.	ORG
taxlaw-2823	576	4	237	CARDINAL
taxlaw-2823	576	5	f. supp	PERSON
taxlaw-2823	577	1	2d 394	DATE
taxlaw-2823	577	2	429	CARDINAL
taxlaw-2823	577	3	s.d.n.y. 2002	DATE
taxlaw-2823	578	1	201	CARDINAL
taxlaw-2823	578	2	second	ORDINAL
taxlaw-2823	578	3	98	CARDINAL
taxlaw-2823	579	1	1988	DATE
taxlaw-2823	580	1	2014	DATE
taxlaw-2823	581	1	u.s.	GPE
taxlaw-2823	581	2	191	CARDINAL
taxlaw-2823	581	3	u.s.	GPE
taxlaw-2823	581	4	the united states	GPE
taxlaw-2823	581	5	britain	GPE
taxlaw-2823	581	6	u.s.	GPE
taxlaw-2823	582	1	u.s.	GPE
taxlaw-2823	582	2	u.s.	GPE
taxlaw-2823	584	1	the oecd convention	ORG
taxlaw-2823	585	1	205	CARDINAL
taxlaw-2823	585	2	the united states	GPE
taxlaw-2823	586	1	2010	DATE
taxlaw-2823	586	2	congress	ORG
taxlaw-2823	586	3	u.s.	GPE
taxlaw-2823	586	4	u.s.	GPE
taxlaw-2823	586	5	30 percent	PERCENT
taxlaw-2823	586	6	the united states	GPE
taxlaw-2823	587	1	211	CARDINAL
taxlaw-2823	587	2	u.s.	GPE
taxlaw-2823	587	3	u.s.	GPE
taxlaw-2823	587	4	u.s.	GPE
taxlaw-2823	587	5	202	CARDINAL
taxlaw-2823	587	6	british columbia	GPE
taxlaw-2823	587	7	597	CARDINAL
taxlaw-2823	589	1	203	CARDINAL
taxlaw-2823	589	2	dow jones & co.	ORG
taxlaw-2823	589	3	237	CARDINAL
taxlaw-2823	589	4	f. supp	PERSON
taxlaw-2823	590	1	429	CARDINAL
taxlaw-2823	590	2	non-british	NORP
taxlaw-2823	592	1	204	CARDINAL
taxlaw-2823	592	2	diane ring	PERSON
taxlaw-2823	592	3	9	CARDINAL
taxlaw-2823	592	4	fla	GPE
taxlaw-2823	593	1	555	CARDINAL
taxlaw-2823	593	2	584	CARDINAL
taxlaw-2823	593	3	2009	DATE
taxlaw-2823	596	1	131	CARDINAL
taxlaw-2823	596	2	206	CARDINAL
taxlaw-2823	597	1	d.	NORP
taxlaw-2823	600	1	207 itai grinberg	PERSON
taxlaw-2823	600	2	60	CARDINAL
taxlaw-2823	600	3	ucla l. rev	PERSON
taxlaw-2823	600	4	304	CARDINAL
taxlaw-2823	600	5	334	CARDINAL
taxlaw-2823	600	6	2012	DATE
taxlaw-2823	600	7	2010	DATE
taxlaw-2823	600	8	obama	PERSON
taxlaw-2823	600	9	the u.s. congress	ORG
taxlaw-2823	600	10	1471	CARDINAL
taxlaw-2823	600	11	1474	CARDINAL
taxlaw-2823	602	1	208	CARDINAL
taxlaw-2823	603	1	2012	DATE
taxlaw-2823	604	1	209	CARDINAL
taxlaw-2823	606	1	210	CARDINAL
taxlaw-2823	608	1	211 lee a. sheppard	PERSON
taxlaw-2823	608	2	125	CARDINAL
taxlaw-2823	608	3	493	CARDINAL
taxlaw-2823	608	4	493	CARDINAL
taxlaw-2823	608	5	2009	DATE
taxlaw-2823	608	6	u.s.	GPE
taxlaw-2823	610	1	192	CARDINAL
taxlaw-2823	610	2	columbia	ORG
taxlaw-2823	611	1	u.s.	GPE
taxlaw-2823	611	2	mid-2012	DATE
taxlaw-2823	611	3	emily mcmahon	PERSON
taxlaw-2823	611	4	treasury	ORG
taxlaw-2823	612	1	214	CARDINAL
taxlaw-2823	612	2	u.s.	GPE
taxlaw-2823	612	3	the united states	GPE
taxlaw-2823	612	4	france	GPE
taxlaw-2823	612	5	germany	GPE
taxlaw-2823	612	6	italy	GPE
taxlaw-2823	612	7	spain	GPE
taxlaw-2823	612	8	the united kingdom	GPE
taxlaw-2823	613	1	216	CARDINAL
taxlaw-2823	613	2	u.s.	GPE
taxlaw-2823	613	3	u.s.	GPE
taxlaw-2823	613	4	u.s.	GPE
taxlaw-2823	613	5	more than seventy-five	CARDINAL
taxlaw-2823	613	6	nine	CARDINAL
taxlaw-2823	613	7	the united states	GPE
taxlaw-2823	613	8	u.s.	GPE
taxlaw-2823	614	1	221	CARDINAL
taxlaw-2823	614	2	u.s.	GPE
taxlaw-2823	615	1	212 grinberg	PERSON
taxlaw-2823	615	2	supra	PERSON
taxlaw-2823	615	3	207	CARDINAL
taxlaw-2823	615	4	336	CARDINAL
taxlaw-2823	615	5	213	CARDINAL
taxlaw-2823	615	6	u.s.	GPE
taxlaw-2823	615	7	u.s.	GPE
taxlaw-2823	615	8	u.s.	GPE
taxlaw-2823	616	1	david t. moldenhauer	PERSON
taxlaw-2823	616	2	132	CARDINAL
taxlaw-2823	616	3	528	CARDINAL
taxlaw-2823	616	4	529	CARDINAL
taxlaw-2823	616	5	2011	DATE
taxlaw-2823	618	1	530	CARDINAL
taxlaw-2823	619	1	214	CARDINAL
taxlaw-2823	619	2	trivedi	ORG
taxlaw-2823	619	3	summer	DATE
taxlaw-2823	619	4	mcmahon	PERSON
taxlaw-2823	619	5	135	CARDINAL
taxlaw-2823	619	6	1559	DATE
taxlaw-2823	619	7	1559	DATE
taxlaw-2823	619	8	2012	DATE
taxlaw-2823	620	1	215	CARDINAL
taxlaw-2823	621	1	u.s. dep’t	GPE
taxlaw-2823	621	2	treasury	ORG
taxlaw-2823	621	3	the united states	GPE
taxlaw-2823	621	4	france	GPE
taxlaw-2823	621	5	germany	GPE
taxlaw-2823	621	6	italy	GPE
taxlaw-2823	621	7	spain	GPE
taxlaw-2823	621	8	the united kingdom	GPE
taxlaw-2823	621	9	feb. 7, 2012	DATE
taxlaw-2823	622	1	217	CARDINAL
taxlaw-2823	623	1	d.	NORP
taxlaw-2823	623	2	the united states	GPE
taxlaw-2823	624	1	u.s.	GPE
taxlaw-2823	625	1	stephen nauheim & nils cousin	ORG
taxlaw-2823	625	2	54	CARDINAL
taxlaw-2823	625	3	163	CARDINAL
taxlaw-2823	625	4	177	CARDINAL
taxlaw-2823	625	5	2013	DATE
taxlaw-2823	626	1	the united states	GPE
taxlaw-2823	627	1	219	CARDINAL
taxlaw-2823	627	2	randall jackson	PERSON
taxlaw-2823	627	3	aba section	PERSON
taxlaw-2823	627	4	treasury	ORG
taxlaw-2823	627	5	iga	ORG
taxlaw-2823	627	6	139	CARDINAL
taxlaw-2823	627	7	889	CARDINAL
taxlaw-2823	627	8	889	CARDINAL
taxlaw-2823	627	9	2013	DATE
taxlaw-2823	628	1	220	CARDINAL
taxlaw-2823	628	2	june 11, 2013	DATE
taxlaw-2823	628	3	u.s.	GPE
taxlaw-2823	628	4	the united kingdom	GPE
taxlaw-2823	628	5	denmark	GPE
taxlaw-2823	628	6	mexico	GPE
taxlaw-2823	628	7	ireland	GPE
taxlaw-2823	628	8	switzerland	GPE
taxlaw-2823	628	9	norway	GPE
taxlaw-2823	628	10	spain	GPE
taxlaw-2823	628	11	germany	GPE
taxlaw-2823	628	12	japan	GPE
taxlaw-2823	629	1	u.s.	GPE
taxlaw-2823	629	2	treasury	ORG
taxlaw-2823	629	3	aug. 16, 2013	DATE
taxlaw-2823	630	1	221	CARDINAL
taxlaw-2823	630	2	itai grinberg	PERSON
taxlaw-2823	630	3	12	CARDINAL
taxlaw-2823	630	4	april 22, 2013	DATE
taxlaw-2823	632	1	2014	DATE
taxlaw-2823	633	1	u.s.	GPE
taxlaw-2823	633	2	193	CARDINAL
taxlaw-2823	634	1	the united states	GPE
taxlaw-2823	635	1	u.s.	GPE
taxlaw-2823	636	1	u.s.	GPE
taxlaw-2823	637	1	u.s.	GPE
taxlaw-2823	637	2	u.s.	GPE
taxlaw-2823	637	3	u.s.	GPE
taxlaw-2823	637	4	u.s.	GPE
taxlaw-2823	639	1	oecd	ORG
taxlaw-2823	640	1	the united states	GPE
taxlaw-2823	640	2	u.s.	GPE
taxlaw-2823	641	1	u.s.	GPE
taxlaw-2823	641	2	u.s.	GPE
taxlaw-2823	642	1	u.s.	GPE
taxlaw-2823	642	2	u.s.	GPE
taxlaw-2823	643	1	latin american	NORP
taxlaw-2823	643	2	u.s.	GPE
taxlaw-2823	643	3	u.s.	GPE
taxlaw-2823	643	4	222	CARDINAL
taxlaw-2823	643	5	richard k. gordon	PERSON
taxlaw-2823	643	6	88	CARDINAL
taxlaw-2823	643	7	l. rev	PERSON
taxlaw-2823	643	8	501	CARDINAL
taxlaw-2823	643	9	534	CARDINAL
taxlaw-2823	643	10	2010	DATE
taxlaw-2823	643	11	oecd	ORG
taxlaw-2823	644	1	223	CARDINAL
taxlaw-2823	645	1	901	CARDINAL
taxlaw-2823	645	2	2012	DATE
taxlaw-2823	646	1	224	CARDINAL
taxlaw-2823	648	1	1.901-2(a)(ii	CARDINAL
taxlaw-2823	648	2	2012	DATE
taxlaw-2823	649	1	225	CARDINAL
taxlaw-2823	649	2	mihir a. desai	PERSON
taxlaw-2823	649	3	foley, & james r. hines jr.	ORG
taxlaw-2823	649	4	88	CARDINAL
taxlaw-2823	649	5	j. pub.	ORG
taxlaw-2823	649	6	2727	CARDINAL
taxlaw-2823	649	7	2742	CARDINAL
taxlaw-2823	649	8	2004	DATE
taxlaw-2823	650	1	226	CARDINAL
taxlaw-2823	650	2	walter f. o’connor	PERSON
taxlaw-2823	650	3	15	CARDINAL
taxlaw-2823	650	4	int’l	NORP
taxlaw-2823	650	5	330	CARDINAL
taxlaw-2823	650	6	1989	DATE
taxlaw-2823	651	1	227	CARDINAL
taxlaw-2823	653	1	1.901-2(c)(1	CARDINAL
taxlaw-2823	653	2	2012	DATE
taxlaw-2823	655	1	costa rica	GPE
taxlaw-2823	656	1	u.s.	GPE
taxlaw-2823	656	2	100	MONEY
taxlaw-2823	656	3	costa rica	GPE
taxlaw-2823	657	1	the united states	GPE
taxlaw-2823	657	2	35	MONEY
taxlaw-2823	657	3	u.s.	GPE
taxlaw-2823	658	1	11	CARDINAL
taxlaw-2823	658	2	2012	DATE
taxlaw-2823	659	1	194	CARDINAL
taxlaw-2823	659	2	columbia journal of tax law	ORG
taxlaw-2823	660	1	u.s.	GPE
taxlaw-2823	662	1	costa rica	GPE
taxlaw-2823	662	2	u.s. investment.228	GPE
taxlaw-2823	662	3	1972	DATE
taxlaw-2823	662	4	costa rica	GPE
taxlaw-2823	662	5	costa rican	NORP
taxlaw-2823	662	6	2003	DATE
taxlaw-2823	663	1	costa rican	NORP
taxlaw-2823	663	2	costa rican	NORP
taxlaw-2823	664	1	232	CARDINAL
taxlaw-2823	665	1	costa rica	GPE
taxlaw-2823	665	2	u.s.	GPE
taxlaw-2823	665	3	u.s.	GPE
taxlaw-2823	666	1	u.s.	GPE
taxlaw-2823	667	1	u.s.	GPE
taxlaw-2823	667	2	one	CARDINAL
taxlaw-2823	668	1	the united states	GPE
taxlaw-2823	668	2	canada	GPE
taxlaw-2823	670	1	u.s.	GPE
taxlaw-2823	670	2	canadian	NORP
taxlaw-2823	671	1	235	CARDINAL
taxlaw-2823	671	2	u.s.	GPE
taxlaw-2823	671	3	u.s.	GPE
taxlaw-2823	672	1	u.s.	GPE
taxlaw-2823	674	1	u.s.	GPE
taxlaw-2823	675	1	michael j. graetz &	PERSON
taxlaw-2823	675	2	michael m. o’hear	PERSON
taxlaw-2823	675	3	u.s.	GPE
taxlaw-2823	675	4	46	CARDINAL
taxlaw-2823	675	5	duke l.j	PERSON
taxlaw-2823	675	6	1021	CARDINAL
taxlaw-2823	675	7	1045	DATE
taxlaw-2823	675	8	1997	DATE
taxlaw-2823	676	1	costa rican	NORP
taxlaw-2823	676	2	35	MONEY
taxlaw-2823	676	3	35	MONEY
taxlaw-2823	678	1	228	CARDINAL
taxlaw-2823	678	2	humberto pacheco & diego salto	ORG
taxlaw-2823	678	3	costa rica’s	GPE
taxlaw-2823	678	4	46	CARDINAL
taxlaw-2823	678	5	59	CARDINAL
taxlaw-2823	678	6	59	DATE
taxlaw-2823	678	7	2007	DATE
taxlaw-2823	679	1	229	CARDINAL
taxlaw-2823	680	1	231	CARDINAL
taxlaw-2823	680	2	2003-8, 2003-1	DATE
taxlaw-2823	680	3	290	CARDINAL
taxlaw-2823	681	1	232	CARDINAL
taxlaw-2823	681	2	pacheco & salto	ORG
taxlaw-2823	681	3	228	CARDINAL
taxlaw-2823	681	4	59	CARDINAL
taxlaw-2823	681	5	233	CARDINAL
taxlaw-2823	681	6	247	CARDINAL
taxlaw-2823	682	1	234	CARDINAL
taxlaw-2823	682	2	canada	GPE
taxlaw-2823	682	3	r.j. reynolds	PERSON
taxlaw-2823	682	4	268	CARDINAL
taxlaw-2823	682	5	103	CARDINAL
taxlaw-2823	682	6	121	CARDINAL
taxlaw-2823	682	7	2d	DATE
taxlaw-2823	682	8	2001	DATE
taxlaw-2823	683	1	235	CARDINAL
taxlaw-2823	683	2	treasury	ORG
taxlaw-2823	683	3	the united states of america	GPE
taxlaw-2823	683	4	canada	GPE
taxlaw-2823	683	5	washington	GPE
taxlaw-2823	683	6	september 26, 1980	DATE
taxlaw-2823	683	7	ottawa	GPE
taxlaw-2823	683	8	july 14, 1983	DATE
taxlaw-2823	683	9	washington	GPE
taxlaw-2823	683	10	march 28, 1984	DATE
taxlaw-2823	683	11	15	CARDINAL
taxlaw-2823	685	1	236	CARDINAL
taxlaw-2823	685	2	shannon weeks mccormack	LAW
taxlaw-2823	685	3	2009	DATE
taxlaw-2823	686	1	l. rev	PERSON
taxlaw-2823	686	2	697	CARDINAL
taxlaw-2823	686	3	714	CARDINAL
taxlaw-2823	686	4	2009	DATE
taxlaw-2823	686	5	the united states	GPE
taxlaw-2823	688	1	2014	DATE
taxlaw-2823	689	1	u.s.	GPE
taxlaw-2823	689	2	195	CARDINAL
taxlaw-2823	691	1	u.s.	GPE
taxlaw-2823	691	2	u.s.	GPE
taxlaw-2823	692	1	u.s.	GPE
taxlaw-2823	692	2	u.s.	GPE
taxlaw-2823	692	3	congress	ORG
taxlaw-2823	692	4	u.s.	GPE
taxlaw-2823	693	1	five	CARDINAL
taxlaw-2823	693	2	u.s.	GPE
taxlaw-2823	693	3	the united states	GPE
taxlaw-2823	693	4	u.s.	GPE
taxlaw-2823	693	5	the united states	GPE
taxlaw-2823	693	6	the united states	GPE
taxlaw-2823	693	7	u.s.	GPE
taxlaw-2823	694	1	the united states	GPE
taxlaw-2823	694	2	u.s.	GPE
taxlaw-2823	697	1	u.s.	GPE
taxlaw-2823	698	1	the united states	GPE
taxlaw-2823	699	1	u.s.	GPE
taxlaw-2823	699	2	237	CARDINAL
taxlaw-2823	701	1	238	CARDINAL
taxlaw-2823	701	2	u.s.-fr.	GPE
taxlaw-2823	702	1	aug. 31, 1994	DATE
taxlaw-2823	702	2	s. treaty doc	PERSON
taxlaw-2823	704	1	103-32	CARDINAL
taxlaw-2823	706	1	27(8)(a	TIME
taxlaw-2823	706	2	aug. 19, 1999	DATE
taxlaw-2823	706	3	t.i.a.s	DATE
taxlaw-2823	707	1	13,056	CARDINAL
taxlaw-2823	708	1	u.s.-neth.	GPE
taxlaw-2823	708	2	31(4	CARDINAL
taxlaw-2823	708	3	dec. 18, 1992	DATE
taxlaw-2823	708	4	2291	CARDINAL
taxlaw-2823	708	5	3	CARDINAL
taxlaw-2823	710	1	27(4	CARDINAL
taxlaw-2823	710	2	sept. 1, 1994	DATE
taxlaw-2823	713	1	sept. 26, 1980	DATE
taxlaw-2823	713	2	t.i.a.s. 11,087	DATE
taxlaw-2823	715	1	239	CARDINAL
taxlaw-2823	715	2	8	CARDINAL
taxlaw-2823	716	1	196	CARDINAL
taxlaw-2823	716	2	columbia	ORG
taxlaw-2823	716	3	u.s.	GPE
taxlaw-2823	717	1	u.s.	GPE
taxlaw-2823	717	2	u.s.	GPE
taxlaw-2823	718	1	u.s.	GPE
taxlaw-2823	718	2	u.s.	GPE
taxlaw-2823	719	1	u.s.	GPE
taxlaw-2823	719	2	u.s.	GPE
taxlaw-2823	719	3	u.s.	GPE
taxlaw-2823	719	4	u.s.	GPE
taxlaw-2823	719	5	u.s.	GPE
taxlaw-2823	719	6	u.s.	GPE
taxlaw-2823	719	7	u.s.	GPE
taxlaw-2823	719	8	u.s.	GPE
taxlaw-2823	720	1	u.s.	GPE
taxlaw-2823	720	2	vi	PERSON
taxlaw-2823	721	1	u.s.	GPE
taxlaw-2823	722	1	two	CARDINAL
taxlaw-2823	723	1	first	ORDINAL
taxlaw-2823	725	1	second	ORDINAL
taxlaw-2823	726	1	the united states	GPE
taxlaw-2823	728	1	u.s.	GPE
taxlaw-2823	728	2	one	CARDINAL
taxlaw-2823	728	3	u.s.	GPE
taxlaw-2823	730	1	the united states	GPE
taxlaw-2823	730	2	the oecd convention	ORG
taxlaw-2823	730	3	more than sixty	CARDINAL
taxlaw-2823	730	4	latin america 240	LOC
taxlaw-2823	730	5	united states	ORG
taxlaw-2823	730	6	2006	DATE
taxlaw-2823	731	1	16(1	CARDINAL
taxlaw-2823	731	2	u.s.	GPE
taxlaw-2823	732	1	241 i.r.c	QUANTITY
taxlaw-2823	733	1	2012	DATE
taxlaw-2823	734	1	242	CARDINAL
taxlaw-2823	737	1	244	CARDINAL
taxlaw-2823	737	2	oecd	ORG
taxlaw-2823	737	3	march 2014	DATE
taxlaw-2823	739	1	245	CARDINAL
taxlaw-2823	740	1	11	CARDINAL
taxlaw-2823	740	2	131	CARDINAL
taxlaw-2823	740	3	2014	DATE
taxlaw-2823	741	1	u.s.	GPE
taxlaw-2823	741	2	197	CARDINAL
taxlaw-2823	741	3	africa	LOC
taxlaw-2823	741	4	the united states	GPE
taxlaw-2823	742	1	the united states	GPE
taxlaw-2823	743	1	the united states	GPE
taxlaw-2823	745	1	oecd	ORG
taxlaw-2823	745	2	oecd	ORG
taxlaw-2823	745	3	the united states	GPE
taxlaw-2823	745	4	five	CARDINAL
taxlaw-2823	745	5	france	GPE
taxlaw-2823	745	6	denmark	GPE
taxlaw-2823	745	7	sweden	GPE
taxlaw-2823	745	8	netherlands	GPE
taxlaw-2823	745	9	canada	GPE
taxlaw-2823	745	10	five	CARDINAL
taxlaw-2823	745	11	u.s.	GPE
taxlaw-2823	746	1	1995,250	CARDINAL
taxlaw-2823	746	2	u.s.	GPE
taxlaw-2823	746	3	1991	DATE
taxlaw-2823	746	4	the oecd convention.251	ORG
taxlaw-2823	746	5	the united states	GPE
taxlaw-2823	746	6	246	CARDINAL
taxlaw-2823	746	7	244	CARDINAL
taxlaw-2823	747	1	247	CARDINAL
taxlaw-2823	747	2	oecd	ORG
taxlaw-2823	748	1	27	CARDINAL
taxlaw-2823	748	2	2010	DATE
taxlaw-2823	749	1	oecd	ORG
taxlaw-2823	749	2	u.s.	GPE
taxlaw-2823	749	3	oecd	ORG
taxlaw-2823	750	1	nat	GPE
taxlaw-2823	751	1	westminster bank	ORG
taxlaw-2823	751	2	plc	ORG
taxlaw-2823	751	3	united states	GPE
taxlaw-2823	751	4	512	CARDINAL
taxlaw-2823	751	5	1347	CARDINAL
taxlaw-2823	751	6	1352	CARDINAL
taxlaw-2823	751	7	fed	ORG
taxlaw-2823	751	8	cir. 2008	ORG
taxlaw-2823	752	1	1975	DATE
taxlaw-2823	754	1	1963	DATE
taxlaw-2823	755	1	248	CARDINAL
taxlaw-2823	755	2	canada	GPE
taxlaw-2823	755	3	r.j. reynolds	PERSON
taxlaw-2823	755	4	268	CARDINAL
taxlaw-2823	755	5	103	CARDINAL
taxlaw-2823	755	6	116	CARDINAL
taxlaw-2823	755	7	2d	DATE
taxlaw-2823	755	8	2001	DATE
taxlaw-2823	756	1	the united states	GPE
taxlaw-2823	756	2	first	ORDINAL
taxlaw-2823	756	3	four	CARDINAL
taxlaw-2823	756	4	the 1930s and	DATE
taxlaw-2823	756	5	1940s	DATE
taxlaw-2823	756	6	the end of the 1940s	DATE
taxlaw-2823	756	7	senate	ORG
taxlaw-2823	756	8	united states courts	ORG
taxlaw-2823	757	1	116	CARDINAL
taxlaw-2823	758	1	249	CARDINAL
taxlaw-2823	759	1	28	CARDINAL
taxlaw-2823	759	2	238	CARDINAL
taxlaw-2823	761	1	27	CARDINAL
taxlaw-2823	761	2	238	CARDINAL
taxlaw-2823	761	3	article 2 (	LAW
taxlaw-2823	762	1	31	CARDINAL
taxlaw-2823	762	2	238	CARDINAL
taxlaw-2823	764	1	27	CARDINAL
taxlaw-2823	764	2	238	CARDINAL
taxlaw-2823	765	1	xxvia	GPE
taxlaw-2823	765	2	238	CARDINAL
taxlaw-2823	765	3	9	CARDINAL
taxlaw-2823	766	1	250	CARDINAL
taxlaw-2823	766	2	gen of	PERSON
taxlaw-2823	766	3	canada	GPE
taxlaw-2823	766	4	268	CARDINAL
taxlaw-2823	766	5	119	CARDINAL
taxlaw-2823	766	6	251	CARDINAL
taxlaw-2823	766	7	benjamin berk	PERSON
taxlaw-2823	766	8	united states	GPE
taxlaw-2823	766	9	45	CARDINAL
taxlaw-2823	767	1	1391	CARDINAL
taxlaw-2823	767	2	1393	CARDINAL
taxlaw-2823	767	3	1992	DATE
taxlaw-2823	768	1	252	CARDINAL
taxlaw-2823	770	1	238	CARDINAL
taxlaw-2823	770	2	253	CARDINAL
taxlaw-2823	770	3	the united states	GPE
taxlaw-2823	770	4	canada	GPE
taxlaw-2823	770	5	42–43 (1995	DATE
taxlaw-2823	771	1	198	CARDINAL
taxlaw-2823	772	1	the united states	GPE
taxlaw-2823	774	1	255	CARDINAL
taxlaw-2823	774	2	the united states	GPE
taxlaw-2823	775	1	the united states	GPE
taxlaw-2823	775	2	not.256	CARDINAL
taxlaw-2823	775	3	roughly 62	CARDINAL
taxlaw-2823	775	4	the united states	GPE
taxlaw-2823	775	5	only 16	CARDINAL
taxlaw-2823	775	6	the united states	GPE
taxlaw-2823	775	7	the united states	GPE
taxlaw-2823	775	8	the united states	GPE
taxlaw-2823	775	9	u.s.	GPE
taxlaw-2823	775	10	254	CARDINAL
taxlaw-2823	776	1	43	DATE
taxlaw-2823	777	1	255	CARDINAL
taxlaw-2823	777	2	anthony c. infanti	PERSON
taxlaw-2823	777	3	62	CARDINAL
taxlaw-2823	778	1	l. rev	PERSON
taxlaw-2823	778	2	677	CARDINAL
taxlaw-2823	778	3	686–87	CARDINAL
taxlaw-2823	778	4	2001	DATE
taxlaw-2823	778	5	congress	ORG
taxlaw-2823	779	1	256	CARDINAL
taxlaw-2823	779	2	adam h. rosenzweig	PERSON
taxlaw-2823	779	3	2012	DATE
taxlaw-2823	780	1	l. rev	PERSON
taxlaw-2823	780	2	717	CARDINAL
taxlaw-2823	780	3	721	CARDINAL
taxlaw-2823	780	4	2012	DATE
taxlaw-2823	780	5	the united states	GPE
taxlaw-2823	781	1	lee a. sheppard	PERSON
taxlaw-2823	781	2	u.s.	GPE
taxlaw-2823	781	3	138	CARDINAL
taxlaw-2823	781	4	253	CARDINAL
taxlaw-2823	781	5	255	CARDINAL
taxlaw-2823	781	6	2013	DATE
taxlaw-2823	781	7	latin american	NORP
taxlaw-2823	781	8	the united states	GPE
taxlaw-2823	782	1	american	NORP
taxlaw-2823	783	1	257	CARDINAL
taxlaw-2823	783	2	allison d. christians	PERSON
taxlaw-2823	783	3	africa	LOC
taxlaw-2823	783	4	71	CARDINAL
taxlaw-2823	784	1	l. rev	PERSON
taxlaw-2823	784	2	639	CARDINAL
taxlaw-2823	784	3	666	CARDINAL
taxlaw-2823	784	4	2005	DATE
taxlaw-2823	785	1	258	CARDINAL
taxlaw-2823	785	2	256	CARDINAL
taxlaw-2823	785	3	723	CARDINAL
taxlaw-2823	786	1	259	CARDINAL
taxlaw-2823	786	2	christians	NORP
taxlaw-2823	786	3	supra	PERSON
taxlaw-2823	786	4	257	CARDINAL
taxlaw-2823	786	5	661	CARDINAL
taxlaw-2823	786	6	260	CARDINAL
taxlaw-2823	786	7	660	CARDINAL
taxlaw-2823	786	8	261	CARDINAL
taxlaw-2823	786	9	661	CARDINAL
taxlaw-2823	787	1	262	CARDINAL
taxlaw-2823	787	2	665	CARDINAL
taxlaw-2823	787	3	first	ORDINAL
taxlaw-2823	788	1	263	CARDINAL
taxlaw-2823	788	2	one	CARDINAL
taxlaw-2823	788	3	the united states	GPE
taxlaw-2823	788	4	the united states	GPE
taxlaw-2823	789	1	h. david rosenbloom & stanley	PERSON
taxlaw-2823	789	2	i. langbein	PERSON
taxlaw-2823	789	3	united states	ORG
taxlaw-2823	789	4	19	CARDINAL
taxlaw-2823	790	1	j. transnat'l l. 359	PERSON
taxlaw-2823	790	2	392	CARDINAL
taxlaw-2823	790	3	1981	DATE
taxlaw-2823	791	1	264	CARDINAL
taxlaw-2823	791	2	u.s.	GPE
taxlaw-2823	792	1	the 1980s	DATE
taxlaw-2823	792	2	u.s.	GPE
taxlaw-2823	793	1	bruce zagaris	PERSON
taxlaw-2823	793	2	u.s.	GPE
taxlaw-2823	793	3	35 geo	QUANTITY
taxlaw-2823	794	1	int’l l. rev	PERSON
taxlaw-2823	794	2	331	CARDINAL
taxlaw-2823	794	3	331	CARDINAL
taxlaw-2823	794	4	2003	DATE
taxlaw-2823	795	1	u.s.	GPE
taxlaw-2823	795	2	twenty-nine 2014	CARDINAL
taxlaw-2823	795	3	u.s.	GPE
taxlaw-2823	796	1	199	CARDINAL
taxlaw-2823	797	1	first	ORDINAL
taxlaw-2823	798	1	second	ORDINAL
taxlaw-2823	800	1	266	CARDINAL
taxlaw-2823	800	2	75,000.267	MONEY
taxlaw-2823	800	3	u.s.	GPE
taxlaw-2823	800	4	u.s.	GPE
taxlaw-2823	801	1	u.s.	GPE
taxlaw-2823	801	2	u.s.	GPE
taxlaw-2823	801	3	the united states	GPE
taxlaw-2823	801	4	u.s.	GPE
taxlaw-2823	801	5	u.s.	GPE
taxlaw-2823	802	1	u.s.	GPE
taxlaw-2823	805	1	jeremiah coder	PERSON
taxlaw-2823	805	2	discovery	PRODUCT
taxlaw-2823	805	3	138	CARDINAL
taxlaw-2823	805	4	1397	CARDINAL
taxlaw-2823	805	5	1397	CARDINAL
taxlaw-2823	805	6	2013	DATE
taxlaw-2823	806	1	u.s.	GPE
taxlaw-2823	807	1	the united states	GPE
taxlaw-2823	807	2	the united states	GPE
taxlaw-2823	808	1	265	CARDINAL
taxlaw-2823	808	2	john r. wilson	PERSON
taxlaw-2823	808	3	america	GPE
taxlaw-2823	808	4	65	CARDINAL
taxlaw-2823	808	5	ohio st.	GPE
taxlaw-2823	808	6	659	CARDINAL
taxlaw-2823	808	7	669	CARDINAL
taxlaw-2823	808	8	2004	DATE
taxlaw-2823	810	1	266	CARDINAL
taxlaw-2823	810	2	92	CARDINAL
taxlaw-2823	810	3	263	CARDINAL
taxlaw-2823	812	1	267 28	CARDINAL
taxlaw-2823	813	1	§ 1332(a	ORG
taxlaw-2823	813	2	2012	DATE
taxlaw-2823	814	1	268	CARDINAL
taxlaw-2823	815	1	the united states	GPE
taxlaw-2823	817	1	269	CARDINAL
taxlaw-2823	817	2	238–300and	CARDINAL
taxlaw-2823	818	1	270	CARDINAL
taxlaw-2823	818	2	second	ORDINAL
taxlaw-2823	818	3	98	CARDINAL
taxlaw-2823	819	1	1988	DATE
taxlaw-2823	820	1	271 28	CARDINAL
taxlaw-2823	821	1	1332(a)(4	CARDINAL
taxlaw-2823	821	2	2012	DATE
taxlaw-2823	822	1	200	CARDINAL
taxlaw-2823	823	1	the supreme court	ORG
taxlaw-2823	824	1	272	CARDINAL
taxlaw-2823	825	1	the united states	GPE
taxlaw-2823	825	2	u.s.	GPE
taxlaw-2823	826	1	u.s.	GPE
taxlaw-2823	827	1	the supreme court	ORG
taxlaw-2823	828	1	the united states	GPE
taxlaw-2823	828	2	rem	ORG
taxlaw-2823	829	1	the supreme court	ORG
taxlaw-2823	830	1	277	CARDINAL
taxlaw-2823	830	2	u.s.	GPE
taxlaw-2823	830	3	u.s.	GPE
taxlaw-2823	832	1	u.s.	GPE
taxlaw-2823	832	2	u.s.	GPE
taxlaw-2823	832	3	u.s.	GPE
taxlaw-2823	833	1	second	ORDINAL
taxlaw-2823	834	1	272	CARDINAL
taxlaw-2823	834	2	int’l shoe co.	ORG
taxlaw-2823	835	1	326	CARDINAL
taxlaw-2823	835	2	310	CARDINAL
taxlaw-2823	835	3	316	DATE
taxlaw-2823	836	1	273	CARDINAL
taxlaw-2823	837	1	milliken v. meyer	PERSON
taxlaw-2823	837	2	311	CARDINAL
taxlaw-2823	837	3	457	CARDINAL
taxlaw-2823	837	4	463	CARDINAL
taxlaw-2823	837	5	1940	DATE
taxlaw-2823	838	1	274	CARDINAL
taxlaw-2823	838	2	357	CARDINAL
taxlaw-2823	838	3	235	CARDINAL
taxlaw-2823	838	4	253	CARDINAL
taxlaw-2823	838	5	1958	DATE
taxlaw-2823	839	1	275	CARDINAL
taxlaw-2823	839	2	second	ORDINAL
taxlaw-2823	839	3	1988	DATE
taxlaw-2823	840	1	276	CARDINAL
taxlaw-2823	840	2	433	CARDINAL
taxlaw-2823	840	3	186	CARDINAL
taxlaw-2823	840	4	210	CARDINAL
taxlaw-2823	840	5	1977	DATE
taxlaw-2823	841	1	277	CARDINAL
taxlaw-2823	842	1	210	CARDINAL
taxlaw-2823	843	1	278	CARDINAL
taxlaw-2823	843	2	third	ORDINAL
taxlaw-2823	843	3	1987	DATE
taxlaw-2823	844	1	279	CARDINAL
taxlaw-2823	844	2	482	CARDINAL
taxlaw-2823	844	3	280	CARDINAL
taxlaw-2823	844	4	supra	PERSON
taxlaw-2823	844	5	154–174and	CARDINAL
taxlaw-2823	845	1	2014	DATE
taxlaw-2823	846	1	u.s.	GPE
taxlaw-2823	846	2	201	CARDINAL
taxlaw-2823	848	1	u.s.	GPE
taxlaw-2823	848	2	first	ORDINAL
taxlaw-2823	849	1	u.s.	GPE
taxlaw-2823	851	1	u.s.	GPE
taxlaw-2823	852	1	u.s.	GPE
taxlaw-2823	852	2	u.s.	GPE
taxlaw-2823	854	1	u.s.	GPE
taxlaw-2823	858	1	u.s.	GPE
taxlaw-2823	859	1	u.s.	GPE
taxlaw-2823	860	1	u.s.	GPE
taxlaw-2823	861	1	u.s.	GPE
taxlaw-2823	863	1	u.s.	GPE
taxlaw-2823	863	2	u.s.	GPE
taxlaw-2823	863	3	u.s.	GPE
taxlaw-2823	863	4	one	CARDINAL
taxlaw-2823	863	5	two	CARDINAL
taxlaw-2823	863	6	first	ORDINAL
taxlaw-2823	863	7	treasury	ORG
taxlaw-2823	863	8	second	ORDINAL
taxlaw-2823	863	9	281	CARDINAL
taxlaw-2823	864	1	952(a)(5	CARDINAL
taxlaw-2823	864	2	2012	DATE
taxlaw-2823	865	1	282 i.r.c	QUANTITY
taxlaw-2823	866	1	2012	DATE
taxlaw-2823	867	1	283	CARDINAL
taxlaw-2823	869	1	284	CARDINAL
taxlaw-2823	870	1	901(j)(2)(b)(ii	CARDINAL
taxlaw-2823	871	1	202	CARDINAL
taxlaw-2823	871	2	columbia	ORG
taxlaw-2823	871	3	fourteen	CARDINAL
taxlaw-2823	871	4	one	CARDINAL
taxlaw-2823	871	5	only five	CARDINAL
taxlaw-2823	872	1	u.s.	GPE
taxlaw-2823	874	1	u.s.	GPE
taxlaw-2823	876	1	2005.287	ORG
taxlaw-2823	876	2	whitelist.288 e.	LOC
taxlaw-2823	876	3	u.s.	GPE
taxlaw-2823	879	1	u.s.	GPE
taxlaw-2823	880	1	u.s.	GPE
taxlaw-2823	880	2	taxes.292	ORG
taxlaw-2823	880	3	sixty days	DATE
taxlaw-2823	880	4	the united states	GPE
taxlaw-2823	881	1	285	CARDINAL
taxlaw-2823	882	1	901(j)(5)(a	CARDINAL
taxlaw-2823	883	1	286	CARDINAL
taxlaw-2823	883	2	2005-3	DATE
taxlaw-2823	883	3	2005-1	DATE
taxlaw-2823	883	4	334	CARDINAL
taxlaw-2823	883	5	287	CARDINAL
taxlaw-2823	884	1	u.s.	GPE
taxlaw-2823	885	1	u.s.	GPE
taxlaw-2823	887	1	289	CARDINAL
taxlaw-2823	887	2	103	CARDINAL
taxlaw-2823	888	1	290	CARDINAL
taxlaw-2823	889	1	291	CARDINAL
taxlaw-2823	890	1	292	CARDINAL
taxlaw-2823	891	1	2012	DATE
taxlaw-2823	892	1	293 i.r.c.	QUANTITY
taxlaw-2823	892	2	2012	DATE
taxlaw-2823	893	1	294	CARDINAL
taxlaw-2823	894	1	6321	DATE
taxlaw-2823	894	2	2012	DATE
taxlaw-2823	895	1	2014	DATE
taxlaw-2823	896	1	u.s.	GPE
taxlaw-2823	896	2	203	CARDINAL
taxlaw-2823	900	1	the united states	GPE
taxlaw-2823	902	1	u.s.	GPE
taxlaw-2823	903	1	the united states	GPE
taxlaw-2823	904	1	u.s.	GPE
taxlaw-2823	904	2	at least a second	DATE
taxlaw-2823	905	1	f. u.s.	PERSON
taxlaw-2823	905	2	u.s.	GPE
taxlaw-2823	906	1	u.s.	GPE
taxlaw-2823	906	2	u.s.	GPE
taxlaw-2823	908	1	u.s.	GPE
taxlaw-2823	911	1	295 i.r.c	QUANTITY
taxlaw-2823	912	1	6331(a	CARDINAL
taxlaw-2823	912	2	2012	DATE
taxlaw-2823	913	1	296	CARDINAL
taxlaw-2823	914	1	28	CARDINAL
taxlaw-2823	914	2	aug. 31, 1994	DATE
taxlaw-2823	914	3	1963	DATE
taxlaw-2823	915	1	aug. 19, 1999	DATE
taxlaw-2823	915	2	t.i.a.s	DATE
taxlaw-2823	915	3	11089	DATE
taxlaw-2823	915	4	u.s.-neth.	GPE
taxlaw-2823	916	1	31(2	CARDINAL
taxlaw-2823	916	2	dec. 18, 1992	DATE
taxlaw-2823	916	3	2291	CARDINAL
taxlaw-2823	917	1	3	CARDINAL
taxlaw-2823	918	1	sept. 1, 1994	DATE
taxlaw-2823	918	2	t.i.a.s	DATE
taxlaw-2823	918	3	26, 1980	DATE
taxlaw-2823	920	1	june 14, 1983	DATE
taxlaw-2823	920	2	t.i.a.s	GPE
taxlaw-2823	921	1	11087	DATE
taxlaw-2823	922	1	297	CARDINAL
taxlaw-2823	922	2	treasury	ORG
taxlaw-2823	923	1	15	CARDINAL
taxlaw-2823	923	2	235	CARDINAL
taxlaw-2823	923	3	298	CARDINAL
taxlaw-2823	923	4	richard j. graving & jon h. sylvester	PERSON
taxlaw-2823	924	1	texas	GPE
taxlaw-2823	924	2	25 geo	QUANTITY
taxlaw-2823	925	1	j. int'l l. & econ	ORG
taxlaw-2823	926	1	737	CARDINAL
taxlaw-2823	926	2	739	CARDINAL
taxlaw-2823	926	3	1992	DATE
taxlaw-2823	929	1	299	CARDINAL
taxlaw-2823	929	2	seven	CARDINAL
taxlaw-2823	930	1	carol rosenberg & kim	PERSON
taxlaw-2823	930	2	127	CARDINAL
taxlaw-2823	930	3	697	CARDINAL
taxlaw-2823	930	4	697	CARDINAL
taxlaw-2823	930	5	2010	DATE
taxlaw-2823	930	6	alaska	GPE
taxlaw-2823	930	7	florida	GPE
taxlaw-2823	930	8	nevada	GPE
taxlaw-2823	930	9	south dakota	GPE
taxlaw-2823	930	10	texas	GPE
taxlaw-2823	930	11	washington	GPE
taxlaw-2823	930	12	wyoming	GPE
taxlaw-2823	932	1	204	CARDINAL
taxlaw-2823	938	1	fifty	CARDINAL
taxlaw-2823	939	1	u.s.	GPE
taxlaw-2823	939	2	u.s.	GPE
taxlaw-2823	942	1	forty-three	CARDINAL
taxlaw-2823	942	2	only six	CARDINAL
taxlaw-2823	944	1	2013	DATE
taxlaw-2823	946	1	ann	PERSON
taxlaw-2823	947	1	43-1071(a	DATE
taxlaw-2823	947	2	2013	DATE
taxlaw-2823	948	1	235-55	CARDINAL
taxlaw-2823	948	2	2013	DATE
taxlaw-2823	948	3	iowa	GPE
taxlaw-2823	948	4	422.8(1	MONEY
taxlaw-2823	948	5	2013	DATE
taxlaw-2823	948	6	mont	ORG
taxlaw-2823	950	1	15-30-2302(1)(a	CARDINAL
taxlaw-2823	950	2	2013	DATE
taxlaw-2823	950	3	n.c.	GPE
taxlaw-2823	951	1	105-153.9	CARDINAL
taxlaw-2823	951	2	2013	DATE
taxlaw-2823	952	1	maine	GPE
taxlaw-2823	952	2	u.s.	GPE
taxlaw-2823	955	1	ann	PERSON
taxlaw-2823	957	1	36	CARDINAL
taxlaw-2823	957	2	2013	DATE
taxlaw-2823	958	1	massachusetts	GPE
taxlaw-2823	958	2	michigan	GPE
taxlaw-2823	958	3	canadian	NORP
taxlaw-2823	958	4	new york	GPE
taxlaw-2823	958	5	vermont	GPE
taxlaw-2823	958	6	canadian	NORP
taxlaw-2823	960	1	gen.	PERSON
taxlaw-2823	961	1	ch	PERSON
taxlaw-2823	961	2	62	DATE
taxlaw-2823	961	3	6(a	CARDINAL
taxlaw-2823	961	4	2013	DATE
taxlaw-2823	962	1	mich	GPE
taxlaw-2823	964	1	west 2013	DATE
taxlaw-2823	964	2	n.y	GPE
taxlaw-2823	964	3	2013	DATE
taxlaw-2823	964	4	vt	GPE
taxlaw-2823	965	1	ann	PERSON
taxlaw-2823	967	1	32	DATE
taxlaw-2823	967	2	2013	DATE
taxlaw-2823	968	1	thirty-two	CARDINAL
taxlaw-2823	969	1	ark.	GPE
taxlaw-2823	970	1	26-51-504(a)(1	CARDINAL
taxlaw-2823	970	2	west 2013	DATE
taxlaw-2823	970	3	cal	ORG
taxlaw-2823	971	1	west 2013	DATE
taxlaw-2823	974	1	ann	PERSON
taxlaw-2823	975	1	39-22-108(1	CARDINAL
taxlaw-2823	975	2	west 2012	DATE
taxlaw-2823	975	3	conn	GPE
taxlaw-2823	976	1	ann	PERSON
taxlaw-2823	977	1	12	CARDINAL
taxlaw-2823	977	2	west 2013	DATE
taxlaw-2823	977	3	del.	GPE
taxlaw-2823	979	1	30	CARDINAL
taxlaw-2823	979	2	§1111(a	ORG
taxlaw-2823	980	1	west 2013	DATE
taxlaw-2823	980	2	d.c.	GPE
taxlaw-2823	980	3	47-1806.04(a	CARDINAL
taxlaw-2823	980	4	2008	DATE
taxlaw-2823	980	5	ga	ORG
taxlaw-2823	981	1	48	CARDINAL
taxlaw-2823	981	2	idaho	GPE
taxlaw-2823	981	3	ann	GPE
taxlaw-2823	982	1	63-3029(1	CARDINAL
taxlaw-2823	982	2	west 2013	DATE
taxlaw-2823	982	3	35	CARDINAL
taxlaw-2823	985	1	ann	PERSON
taxlaw-2823	986	1	west 2011	DATE
taxlaw-2823	987	1	6-3-3-3	TIME
taxlaw-2823	988	1	kan	ORG
taxlaw-2823	989	1	ann	PERSON
taxlaw-2823	990	1	79-32,111(a	DATE
taxlaw-2823	990	2	west 2013	DATE
taxlaw-2823	990	3	ky	GPE
taxlaw-2823	991	1	ann	PERSON
taxlaw-2823	992	1	141.070(1	CARDINAL
taxlaw-2823	992	2	west 2013	DATE
taxlaw-2823	992	3	la	GPE
taxlaw-2823	993	1	ann	PERSON
taxlaw-2823	994	1	47:33(a	CARDINAL
taxlaw-2823	994	2	2013	DATE
taxlaw-2823	994	3	md.	GPE
taxlaw-2823	994	4	ann.	GPE
taxlaw-2823	994	5	10-703(a	CARDINAL
taxlaw-2823	994	6	west 2013	DATE
taxlaw-2823	995	1	minn	GPE
taxlaw-2823	996	1	ann	PERSON
taxlaw-2823	997	1	290.06	CARDINAL
taxlaw-2823	998	1	22	CARDINAL
taxlaw-2823	1000	1	27	CARDINAL
taxlaw-2823	1000	2	west 2012	DATE
taxlaw-2823	1000	3	mo	GPE
taxlaw-2823	1000	4	ann	PERSON
taxlaw-2823	1001	1	west 2013	DATE
taxlaw-2823	1001	2	neb.	GPE
taxlaw-2823	1002	1	ann	PERSON
taxlaw-2823	1003	1	77-2730(1	DATE
taxlaw-2823	1003	2	west 2013	DATE
taxlaw-2823	1003	3	n.h.	GPE
taxlaw-2823	1004	1	ann	PERSON
taxlaw-2823	1005	1	77:4	CARDINAL
taxlaw-2823	1005	2	2013	DATE
taxlaw-2823	1005	3	n.j	GPE
taxlaw-2823	1006	1	ann	PERSON
taxlaw-2823	1007	1	54a:4-1(a	CARDINAL
taxlaw-2823	1007	2	west 2013	DATE
taxlaw-2823	1007	3	n.m.	GPE
taxlaw-2823	1008	1	ann	PERSON
taxlaw-2823	1009	1	7	CARDINAL
taxlaw-2823	1009	2	2013	DATE
taxlaw-2823	1009	3	n.d.	GPE
taxlaw-2823	1009	4	57	CARDINAL
taxlaw-2823	1009	5	west 2013	DATE
taxlaw-2823	1009	6	ohio	GPE
taxlaw-2823	1010	1	5747.05(b	CARDINAL
taxlaw-2823	1010	2	west 2013	DATE
taxlaw-2823	1010	3	okla	GPE
taxlaw-2823	1012	1	ann	PERSON
taxlaw-2823	1014	1	68	CARDINAL
taxlaw-2823	1014	2	2357(b)(1	CARDINAL
taxlaw-2823	1014	3	west 2013	DATE
taxlaw-2823	1016	1	ann	PERSON
taxlaw-2823	1017	1	316.082(1	CARDINAL
taxlaw-2823	1017	2	west 2013	DATE
taxlaw-2823	1018	1	72	CARDINAL
taxlaw-2823	1020	1	ann	PERSON
taxlaw-2823	1021	1	§ 7314(a	ORG
taxlaw-2823	1021	2	west 2013	DATE
taxlaw-2823	1021	3	r.i. gen.	PERSON
taxlaw-2823	1022	1	44-30-18(a	DATE
taxlaw-2823	1022	2	west 2013	DATE
taxlaw-2823	1022	3	s.c.	GPE
taxlaw-2823	1023	1	12-6-3400(a)(1	CARDINAL
taxlaw-2823	1023	2	2013	DATE
taxlaw-2823	1023	3	tenn.	GPE
taxlaw-2823	1024	1	67	CARDINAL
taxlaw-2823	1024	2	utah	GPE
taxlaw-2823	1024	3	ann	ORG
taxlaw-2823	1025	1	59	CARDINAL
taxlaw-2823	1025	2	west 2013	DATE
taxlaw-2823	1025	3	va	GPE
taxlaw-2823	1026	1	58.1-332(a	CARDINAL
taxlaw-2823	1026	2	west 2013	DATE
taxlaw-2823	1026	3	w. va.	GPE
taxlaw-2823	1027	1	11	CARDINAL
taxlaw-2823	1027	2	west 2013	DATE
taxlaw-2823	1028	1	ann	PERSON
taxlaw-2823	1029	1	71.07	CARDINAL
taxlaw-2823	1030	1	300	CARDINAL
taxlaw-2823	1030	2	2011	DATE
taxlaw-2823	1030	3	about $268 billion	MONEY
taxlaw-2823	1031	1	u.s.	GPE
taxlaw-2823	1031	2	quarterly	DATE
taxlaw-2823	1031	3	2012	DATE
taxlaw-2823	1032	1	approximately $1.1 billion	MONEY
taxlaw-2823	1032	2	four	CARDINAL
taxlaw-2823	1033	1	cong	PERSON
taxlaw-2823	1034	1	u.s.	GPE
taxlaw-2823	1034	2	2012	DATE
taxlaw-2823	1035	1	301	CARDINAL
taxlaw-2823	1035	2	supra	PERSON
taxlaw-2823	1035	3	196–197	CARDINAL
taxlaw-2823	1036	1	2014	DATE
taxlaw-2823	1037	1	u.s.	GPE
taxlaw-2823	1037	2	205	CARDINAL
taxlaw-2823	1037	3	the united states	GPE
taxlaw-2823	1039	1	u.s.	GPE
taxlaw-2823	1040	1	u.s.	GPE
taxlaw-2823	1041	1	the united states	GPE
taxlaw-2823	1043	1	the united states	GPE
taxlaw-2823	1044	1	zero	CARDINAL
taxlaw-2823	1044	2	u.s.	GPE
taxlaw-2823	1045	1	u.s.	GPE
taxlaw-2823	1045	2	u.s.	GPE
taxlaw-2823	1047	1	u.s.	GPE
taxlaw-2823	1048	1	the united states	GPE
taxlaw-2823	1049	1	the united states	GPE
taxlaw-2823	1049	2	the united states	GPE
taxlaw-2823	1050	1	the united states	GPE
taxlaw-2823	1052	1	u.s.	GPE
taxlaw-2823	1054	1	u.s.	GPE
taxlaw-2823	1056	1	u.s.	GPE
taxlaw-2823	1057	1	u.s.	GPE
taxlaw-2823	1057	2	u.s.	GPE
taxlaw-2823	1058	1	u.s.	GPE
taxlaw-2823	1059	1	the united states	GPE
taxlaw-2823	1061	1	u.s.	GPE
taxlaw-2823	1061	2	u.s.	GPE
taxlaw-2823	1061	3	302	CARDINAL
taxlaw-2823	1061	4	devin nunes	PERSON
taxlaw-2823	1061	5	u.s.	GPE
taxlaw-2823	1062	1	america	GPE
taxlaw-2823	1062	2	mar. 25, 2013	DATE
taxlaw-2823	1062	3	6:30 pm	TIME
taxlaw-2823	1062	4	206	CARDINAL
taxlaw-2823	1062	5	columbia	ORG
taxlaw-2823	1064	1	the united states	GPE
taxlaw-2823	1065	1	the united states	GPE
taxlaw-2823	1066	1	the united states	GPE
taxlaw-2823	1068	1	the united states	GPE