id	sid	eid	entity	type
taxlaw-2826	1	1	tahk 	GPE
taxlaw-2826	1	2	u.s.	GPE
taxlaw-2826	3	1	the last five years	DATE
taxlaw-2826	3	2	irs	ORG
taxlaw-2826	4	1	2010	DATE
taxlaw-2826	5	1	first	ORDINAL
taxlaw-2826	5	2	2010	DATE
taxlaw-2826	6	1	u.s.	GPE
taxlaw-2826	6	2	2012	DATE
taxlaw-2826	9	1	congress	ORG
taxlaw-2826	9	2	irs	ORG
taxlaw-2826	14	1		PERSON
taxlaw-2826	14	2	university of wisconsin law school	ORG
taxlaw-2826	15	1	chas camic	PERSON
taxlaw-2826	15	2	fred goldberg	PERSON
taxlaw-2826	15	3	andy grewal	PERSON
taxlaw-2826	15	4	heinz klug	PERSON
taxlaw-2826	15	5	alex reid	PERSON
taxlaw-2826	15	6	alex tahk	PERSON
taxlaw-2826	15	7	bill whitford	PERSON
taxlaw-2826	15	8	the university of wisconsin	ORG
taxlaw-2826	15	9	fall 2008	DATE
taxlaw-2826	15	10	america	GPE
taxlaw-2826	15	11	new york university school of law	ORG
taxlaw-2826	16	1	the university of wisconsin	ORG
taxlaw-2826	16	2	a university of wisconsin summer research	ORG
taxlaw-2826	16	3	jordan behmke	PERSON
taxlaw-2826	16	4	patrick kearney	PERSON
taxlaw-2826	16	5	angela n. muñoz	PERSON
taxlaw-2826	18	1	34	CARDINAL
taxlaw-2826	18	2	columbia	ORG
taxlaw-2826	18	3	i. introduction	PERSON
taxlaw-2826	18	4	35 ii	QUANTITY
taxlaw-2826	19	1	37	CARDINAL
taxlaw-2826	20	1	37	CARDINAL
taxlaw-2826	20	2	38 1	CARDINAL
taxlaw-2826	20	3	38 2	CARDINAL
taxlaw-2826	20	4	40	CARDINAL
taxlaw-2826	20	5	44 1	DATE
taxlaw-2826	21	1	44 2	CARDINAL
taxlaw-2826	21	2	46 iii	QUANTITY
taxlaw-2826	21	3	48	CARDINAL
taxlaw-2826	21	4	48	CARDINAL
taxlaw-2826	21	5	49	CARDINAL
taxlaw-2826	21	6	54	CARDINAL
taxlaw-2826	21	7	d.	NORP
taxlaw-2826	21	8	57	CARDINAL
taxlaw-2826	22	1	58	CARDINAL
taxlaw-2826	24	1	73 vi	PERSON
taxlaw-2826	25	1	77 vii	DATE
taxlaw-2826	25	2	85	CARDINAL
taxlaw-2826	25	3	2014	DATE
taxlaw-2826	25	4	35	CARDINAL
taxlaw-2826	25	5	i. introduction	PERSON
taxlaw-2826	25	6	half	CARDINAL
taxlaw-2826	25	7	u.s.	GPE
taxlaw-2826	27	1	approximately $12 billion	MONEY
taxlaw-2826	27	2	$5.3 billion	MONEY
taxlaw-2826	27	3	annually	DATE
taxlaw-2826	28	1	1	CARDINAL
taxlaw-2826	28	2	u.s.	GPE
taxlaw-2826	30	1	between 2008 and 2010	DATE
taxlaw-2826	30	2	congress	ORG
taxlaw-2826	30	3	irs	ORG
taxlaw-2826	30	4	first	ORDINAL
taxlaw-2826	30	5	decades	DATE
taxlaw-2826	32	1	l. 111-148	PERSON
taxlaw-2826	32	2	124	CARDINAL
taxlaw-2826	33	1	2010	DATE
taxlaw-2826	38	1	congress	ORG
taxlaw-2826	38	2	irs	ORG
taxlaw-2826	39	1	2008	DATE
taxlaw-2826	39	2	irs	ORG
taxlaw-2826	40	1	irs	ORG
taxlaw-2826	40	2	each year	DATE
taxlaw-2826	42	1	irs	ORG
taxlaw-2826	42	2	each year	DATE
taxlaw-2826	43	1	congress	ORG
taxlaw-2826	45	1	the past several years	DATE
taxlaw-2826	45	2	irs	ORG
taxlaw-2826	45	3	this year	DATE
taxlaw-2826	46	1	first	ORDINAL
taxlaw-2826	47	1	american	NORP
taxlaw-2826	47	2	more than a century ago	DATE
taxlaw-2826	48	1	1	CARDINAL
taxlaw-2826	48	2	sara rosenbaum & josh margulies	ORG
taxlaw-2826	48	3	126	CARDINAL
taxlaw-2826	49	1	283	CARDINAL
taxlaw-2826	49	2	283	CARDINAL
taxlaw-2826	49	3	2011	DATE
taxlaw-2826	50	1	36	CARDINAL
taxlaw-2826	50	2	columbia	ORG
taxlaw-2826	57	1	first	ORDINAL
taxlaw-2826	58	1	u.s.	GPE
taxlaw-2826	58	2	2012	DATE
taxlaw-2826	61	1	medicaid	ORG
taxlaw-2826	63	1	irs	ORG
taxlaw-2826	68	1	congress	ORG
taxlaw-2826	68	2	irs	ORG
taxlaw-2826	73	1	irs	ORG
taxlaw-2826	80	1	several 2014	DATE
taxlaw-2826	80	2	37	CARDINAL
taxlaw-2826	82	1	irs	ORG
taxlaw-2826	84	1	2	CARDINAL
taxlaw-2826	84	2	congress	ORG
taxlaw-2826	85	1	one	CARDINAL
taxlaw-2826	86	1	six	CARDINAL
taxlaw-2826	91	1	vi	PERSON
taxlaw-2826	93	1	three	CARDINAL
taxlaw-2826	94	1	first	ORDINAL
taxlaw-2826	94	2	irs	ORG
taxlaw-2826	95	1	second	ORDINAL
taxlaw-2826	95	2	the past hundred years	DATE
taxlaw-2826	96	1	third	ORDINAL
taxlaw-2826	98	1	a.	PERSON
taxlaw-2826	99	1	3	CARDINAL
taxlaw-2826	100	1	4	CARDINAL
taxlaw-2826	100	2	one	CARDINAL
taxlaw-2826	100	3	two	CARDINAL
taxlaw-2826	101	1	first	ORDINAL
taxlaw-2826	102	1	second	ORDINAL
taxlaw-2826	103	1	5	CARDINAL
taxlaw-2826	104	1	2	CARDINAL
taxlaw-2826	104	2	50	CARDINAL
taxlaw-2826	105	1	j.	PERSON
taxlaw-2826	105	2	legis	GPE
taxlaw-2826	106	1	67	CARDINAL
taxlaw-2826	106	2	2013	DATE
taxlaw-2826	107	1	3	CARDINAL
taxlaw-2826	108	1	527–28	DATE
taxlaw-2826	108	2	2012	DATE
taxlaw-2826	109	1	4	CARDINAL
taxlaw-2826	109	2	boris i. bittker & lawrence lokken	ORG
taxlaw-2826	109	3	¶¶ 100.1.1–100.1.2	ORG
taxlaw-2826	109	4	2014	DATE
taxlaw-2826	109	5	1997 wl 440008	DATE
taxlaw-2826	110	1	5	CARDINAL
taxlaw-2826	111	1	170	CARDINAL
taxlaw-2826	111	2	west supp	GPE
taxlaw-2826	112	1	2013	DATE
taxlaw-2826	114	1	109th	NORP
taxlaw-2826	115	1	2005	DATE
taxlaw-2826	116	1	38	CARDINAL
taxlaw-2826	120	1	6	CARDINAL
taxlaw-2826	122	1	7	CARDINAL
taxlaw-2826	122	2	daily	DATE
taxlaw-2826	123	1	8	CARDINAL
taxlaw-2826	125	1	9	CARDINAL
taxlaw-2826	126	1	10	CARDINAL
taxlaw-2826	127	1	11	CARDINAL
taxlaw-2826	128	1	12	CARDINAL
taxlaw-2826	129	1	two	CARDINAL
taxlaw-2826	130	1	13	CARDINAL
taxlaw-2826	131	1	14	CARDINAL
taxlaw-2826	132	1	two	CARDINAL
taxlaw-2826	133	1	1	CARDINAL
taxlaw-2826	133	2	irs	ORG
taxlaw-2826	135	1	congress	ORG
taxlaw-2826	135	2	1894	DATE
taxlaw-2826	138	1	15	CARDINAL
taxlaw-2826	138	2	1894	DATE
taxlaw-2826	138	3	6i.r.c	CARDINAL
taxlaw-2826	139	1	2012	DATE
taxlaw-2826	142	1	2014	DATE
taxlaw-2826	143	1	7	CARDINAL
taxlaw-2826	143	2	bittker & lokken	ORG
taxlaw-2826	143	3	5	CARDINAL
taxlaw-2826	143	4	100.2	CARDINAL
taxlaw-2826	143	5	8	CARDINAL
taxlaw-2826	145	1	2014	DATE
taxlaw-2826	146	1	9	CARDINAL
taxlaw-2826	147	1	2012	DATE
taxlaw-2826	147	2	4958	DATE
taxlaw-2826	149	1	1.501(c)(3)-1(f)(2)(ii	CARDINAL
taxlaw-2826	149	2	2014	DATE
taxlaw-2826	150	1	10	CARDINAL
taxlaw-2826	151	1	4958	DATE
taxlaw-2826	152	1	2012	DATE
taxlaw-2826	153	1	11	CARDINAL
taxlaw-2826	154	1	2012	DATE
taxlaw-2826	155	1	lloyd hitoshi mayer &	ORG
taxlaw-2826	155	2	joseph r. ganahl	PERSON
taxlaw-2826	155	3	66	CARDINAL
taxlaw-2826	156	1	l. rev	PERSON
taxlaw-2826	156	2	387	CARDINAL
taxlaw-2826	156	3	409	CARDINAL
taxlaw-2826	156	4	2014	DATE
taxlaw-2826	157	1	12	CARDINAL
taxlaw-2826	159	1	2014	DATE
taxlaw-2826	160	1	13	CARDINAL
taxlaw-2826	161	1	asmark inst	PERSON
taxlaw-2826	162	1	comm’r	CARDINAL
taxlaw-2826	162	2	101	CARDINAL
taxlaw-2826	163	1	cch	PERSON
taxlaw-2826	163	2	1067	CARDINAL
taxlaw-2826	163	3	2011	DATE
taxlaw-2826	164	1	15	CARDINAL
taxlaw-2826	164	2	j. crimm	PERSON
taxlaw-2826	164	3	37	CARDINAL
taxlaw-2826	164	4	l. rev	PERSON
taxlaw-2826	164	5	1	CARDINAL
taxlaw-2826	164	6	10–11	CARDINAL
taxlaw-2826	164	7	1995	DATE
taxlaw-2826	164	8	2014	DATE
taxlaw-2826	164	9	39 1913	DATE
taxlaw-2826	164	10	irs	ORG
taxlaw-2826	165	1	16	CARDINAL
taxlaw-2826	165	2	the twentieth century	DATE
taxlaw-2826	166	1	17	CARDINAL
taxlaw-2826	166	2	1953	DATE
taxlaw-2826	166	3	irs	ORG
taxlaw-2826	167	1	56	CARDINAL
taxlaw-2826	168	1	irs	ORG
taxlaw-2826	169	1	18	CARDINAL
taxlaw-2826	170	1	19	CARDINAL
taxlaw-2826	171	1	20	CARDINAL
taxlaw-2826	171	2	the 1960s	DATE
taxlaw-2826	171	3	congress	ORG
taxlaw-2826	171	4	two	CARDINAL
taxlaw-2826	171	5	medicare	ORG
taxlaw-2826	171	6	medicaid	ORG
taxlaw-2826	172	1	21	CARDINAL
taxlaw-2826	172	2	irs	ORG
taxlaw-2826	172	3	medicare	ORG
taxlaw-2826	172	4	medicaid	ORG
taxlaw-2826	173	1	22 one	CARDINAL
taxlaw-2826	173	2	medicare	ORG
taxlaw-2826	173	3	medicaid	ORG
taxlaw-2826	174	1	23	CARDINAL
taxlaw-2826	175	1	24	CARDINAL
taxlaw-2826	175	2	irs	ORG
taxlaw-2826	175	3	1969	DATE
taxlaw-2826	176	1	69-545	CARDINAL
taxlaw-2826	176	2	25	DATE
taxlaw-2826	176	3	irs	ORG
taxlaw-2826	177	1	26	CARDINAL
taxlaw-2826	177	2	charles rosenberg	PERSON
taxlaw-2826	177	3	america	GPE
taxlaw-2826	177	4	5	CARDINAL
taxlaw-2826	177	5	18	DATE
taxlaw-2826	177	6	116–65	DATE
taxlaw-2826	177	7	1987	DATE
taxlaw-2826	177	8	marshall w. raffel & norma k. raffel	PERSON
taxlaw-2826	177	9	u.s.	GPE
taxlaw-2826	177	10	241–46	CARDINAL
taxlaw-2826	177	11	3d	CARDINAL
taxlaw-2826	177	12	1980	DATE
taxlaw-2826	177	13	stanley joel reiser	PERSON
taxlaw-2826	177	14	152	CARDINAL
taxlaw-2826	177	15	1978	DATE
taxlaw-2826	177	16	paul starr	PERSON
taxlaw-2826	177	17	american	NORP
taxlaw-2826	177	18	145–79	DATE
taxlaw-2826	177	19	1982	DATE
taxlaw-2826	177	20	william h. williams	PERSON
taxlaw-2826	177	21	america	GPE
taxlaw-2826	177	22	first	ORDINAL
taxlaw-2826	177	23	the pennsylvania hospital	FAC
taxlaw-2826	177	24	1751-1841	DATE
taxlaw-2826	177	25	2	CARDINAL
taxlaw-2826	177	26	1976	DATE
taxlaw-2826	177	27	robert s. bromberg	PERSON
taxlaw-2826	177	28	20	CARDINAL
taxlaw-2826	178	1	l. rev	PERSON
taxlaw-2826	178	2	237	CARDINAL
taxlaw-2826	178	3	239	CARDINAL
taxlaw-2826	178	4	1970	DATE
taxlaw-2826	178	5	henry hansmann	PERSON
taxlaw-2826	179	1	39	CARDINAL
taxlaw-2826	179	2	w. res	PERSON
taxlaw-2826	180	1	l. rev	PERSON
taxlaw-2826	180	2	807	CARDINAL
taxlaw-2826	180	3	810–11	CARDINAL
taxlaw-2826	180	4	1988-89	DATE
taxlaw-2826	180	5	stevens	PERSON
taxlaw-2826	180	6	60	CARDINAL
taxlaw-2826	180	7	milbank memorial fund q.: health & society	ORG
taxlaw-2826	180	8	551	CARDINAL
taxlaw-2826	180	9	552–55	DATE
taxlaw-2826	180	10	1982	DATE
taxlaw-2826	181	1	16	CARDINAL
taxlaw-2826	181	2	crimm, supra note 15,	ORG
taxlaw-2826	181	3	n.140	ORG
taxlaw-2826	181	4	2421	CARDINAL
taxlaw-2826	181	5	7	CARDINAL
taxlaw-2826	181	6	150	CARDINAL
taxlaw-2826	181	7	1928	DATE
taxlaw-2826	182	1	17	CARDINAL
taxlaw-2826	182	2	gabriel o. aitsebaomo	PERSON
taxlaw-2826	182	3	annual	DATE
taxlaw-2826	182	4	26	CARDINAL
taxlaw-2826	182	5	campbell l. rev	PERSON
taxlaw-2826	182	6	75, 86	DATE
taxlaw-2826	182	7	2004	DATE
taxlaw-2826	182	8	j. rogers hollingsworth & ellen jane hollingsworth	ORG
taxlaw-2826	182	9	american	NORP
taxlaw-2826	182	10	66–67	CARDINAL
taxlaw-2826	182	11	1987	DATE
taxlaw-2826	183	1	18	CARDINAL
taxlaw-2826	184	1	56	CARDINAL
taxlaw-2826	184	2	1956-1	DATE
taxlaw-2826	185	1	202	CARDINAL
taxlaw-2826	185	2	19	CARDINAL
taxlaw-2826	187	1	21	CARDINAL
taxlaw-2826	187	2	john d. colombo	PERSON
taxlaw-2826	187	3	82	CARDINAL
taxlaw-2826	188	1	343	CARDINAL
taxlaw-2826	188	2	348	CARDINAL
taxlaw-2826	188	3	2004	DATE
taxlaw-2826	189	1	22	CARDINAL
taxlaw-2826	190	1	348	CARDINAL
taxlaw-2826	190	2	23	CARDINAL
taxlaw-2826	191	1	348	CARDINAL
taxlaw-2826	191	2	daniel m. fox &	PERSON
taxlaw-2826	191	3	daniel c. schaffer	PERSON
taxlaw-2826	191	4	the internal revenue service	ORG
taxlaw-2826	191	5	16	CARDINAL
taxlaw-2826	191	6	j. health pol.	PERSON
taxlaw-2826	191	7	251	CARDINAL
taxlaw-2826	191	8	261–62	CARDINAL
taxlaw-2826	191	9	1991	DATE
taxlaw-2826	192	1	24	CARDINAL
taxlaw-2826	192	2	fox & schaffer	ORG
taxlaw-2826	192	3	23	CARDINAL
taxlaw-2826	192	4	261–62	CARDINAL
taxlaw-2826	193	1	25	CARDINAL
taxlaw-2826	194	1	69-545	CARDINAL
taxlaw-2826	194	2	1969-2	DATE
taxlaw-2826	194	3	117	CARDINAL
taxlaw-2826	194	4	26	CARDINAL
taxlaw-2826	195	1	james j. fishman & stephen schwarz	PERSON
taxlaw-2826	195	2	384–85	CARDINAL
taxlaw-2826	195	3	2d	DATE
taxlaw-2826	195	4	thomas k. hyatt & bruce r. hopkins	PERSON
taxlaw-2826	195	5	15, 529–32	DATE
taxlaw-2826	195	6	2d	DATE
taxlaw-2826	195	7	21	CARDINAL
taxlaw-2826	195	8	347	CARDINAL
taxlaw-2826	195	9	15	CARDINAL
taxlaw-2826	195	10	44–45	CARDINAL
taxlaw-2826	196	1	40	CARDINAL
taxlaw-2826	196	2	columbia	ORG
taxlaw-2826	199	1	69	CARDINAL
taxlaw-2826	200	1	27	CARDINAL
taxlaw-2826	200	2	1969	DATE
taxlaw-2826	202	1	1	CARDINAL
taxlaw-2826	202	2	2	CARDINAL
taxlaw-2826	202	3	3	CARDINAL
taxlaw-2826	202	4	4	CARDINAL
taxlaw-2826	202	5	medicare	ORG
taxlaw-2826	202	6	medicaid	ORG
taxlaw-2826	203	1	28	CARDINAL
taxlaw-2826	205	1	69	CARDINAL
taxlaw-2826	205	2	this day	DATE
taxlaw-2826	206	1	irs	ORG
taxlaw-2826	206	2	1969	DATE
taxlaw-2826	206	3	1983	DATE
taxlaw-2826	207	1	29	CARDINAL
taxlaw-2826	207	2	irs	ORG
taxlaw-2826	208	1	2001	DATE
taxlaw-2826	208	2	irs	ORG
taxlaw-2826	209	1	30	CARDINAL
taxlaw-2826	211	1	69	CARDINAL
taxlaw-2826	211	2	irs	ORG
taxlaw-2826	212	1	31	CARDINAL
taxlaw-2826	212	2	2002	DATE
taxlaw-2826	212	3	irs	ORG
taxlaw-2826	213	1	32	CARDINAL
taxlaw-2826	214	1	2002	DATE
taxlaw-2826	214	2	irs	ORG
taxlaw-2826	215	1	2.	CARDINAL
taxlaw-2826	215	2	irs	ORG
taxlaw-2826	215	3	irs	ORG
taxlaw-2826	215	4	first	ORDINAL
taxlaw-2826	216	1	69	CARDINAL
taxlaw-2826	220	1	27	CARDINAL
taxlaw-2826	221	1	69-545	CARDINAL
taxlaw-2826	221	2	1969-2	DATE
taxlaw-2826	221	3	117	CARDINAL
taxlaw-2826	221	4	28	CARDINAL
taxlaw-2826	224	1	83	CARDINAL
taxlaw-2826	224	2	1983	DATE
taxlaw-2826	224	3	2	CARDINAL
taxlaw-2826	224	4	30	CARDINAL
taxlaw-2826	225	1	nat’l	NORP
taxlaw-2826	225	2	mem.	PERSON
taxlaw-2826	225	3	200110030	DATE
taxlaw-2826	225	4	feb. 5, 2001	DATE
taxlaw-2826	226	1	fsa	ORG
taxlaw-2826	227	1	fsa	ORG
taxlaw-2826	227	2	douglas m. mancino	PERSON
taxlaw-2826	227	3	15	CARDINAL
taxlaw-2826	227	4	5 (2005	DATE
taxlaw-2826	228	1	31	CARDINAL
taxlaw-2826	228	2	fsa	ORG
taxlaw-2826	228	3	200110030	DATE
taxlaw-2826	228	4	30	CARDINAL
taxlaw-2826	228	5	32	CARDINAL
taxlaw-2826	228	6	lawrence m. brauer et al	PERSON
taxlaw-2826	228	7	fiscal year 2002	DATE
taxlaw-2826	228	8	173	CARDINAL
taxlaw-2826	228	9	2002	DATE
taxlaw-2826	229	1	2014	DATE
taxlaw-2826	229	2	41	CARDINAL
taxlaw-2826	231	1	recent decades	DATE
taxlaw-2826	233	1	one	CARDINAL
taxlaw-2826	234	1	mary crossley	PERSON
taxlaw-2826	235	1	33	CARDINAL
taxlaw-2826	235	2	corey davis	PERSON
taxlaw-2826	235	3	jessica curtis	PERSON
taxlaw-2826	235	4	anna dunbar-hester	PERSON
taxlaw-2826	236	1	34	CARDINAL
taxlaw-2826	236	2	cecilia jardon mcgregor	PERSON
taxlaw-2826	237	1	35	CARDINAL
taxlaw-2826	239	1	2005	DATE
taxlaw-2826	239	2	thenirs	GPE
taxlaw-2826	239	3	mark everson	PERSON
taxlaw-2826	239	4	1969	DATE
taxlaw-2826	240	1	36	CARDINAL
taxlaw-2826	240	2	irs	ORG
taxlaw-2826	240	3	john colombo	PERSON
taxlaw-2826	241	1	37	CARDINAL
taxlaw-2826	241	2	jessica berg	PERSON
taxlaw-2826	241	3	33	CARDINAL
taxlaw-2826	241	4	mary a. crossley	PERSON
taxlaw-2826	241	5	2	CARDINAL
taxlaw-2826	242	1	j. envtl.	PERSON
taxlaw-2826	244	1	health l. 32–36 (	ORG
taxlaw-2826	244	2	2008	DATE
taxlaw-2826	245	1	34	CARDINAL
taxlaw-2826	245	2	corey s. davis et al.	PERSON
taxlaw-2826	245	3	45	CARDINAL
taxlaw-2826	246	1	403	CARDINAL
taxlaw-2826	246	2	406	CARDINAL
taxlaw-2826	246	3	2012	DATE
taxlaw-2826	247	1	35	CARDINAL
taxlaw-2826	247	2	m. jardon mcgregor	PERSON
taxlaw-2826	247	3	23	CARDINAL
taxlaw-2826	247	4	j. contemp	PERSON
taxlaw-2826	248	1	health l. &	ORG
taxlaw-2826	248	2	302	CARDINAL
taxlaw-2826	248	3	318	CARDINAL
taxlaw-2826	248	4	2007	DATE
taxlaw-2826	249	1	36	CARDINAL
taxlaw-2826	250	1	ways & means	ORG
taxlaw-2826	250	2	109th	NORP
taxlaw-2826	251	1	9 (2005	DATE
taxlaw-2826	251	2	mark everson	PERSON
taxlaw-2826	253	1	37	CARDINAL
taxlaw-2826	253	2	21	CARDINAL
taxlaw-2826	253	3	369	CARDINAL
taxlaw-2826	254	1	42	CARDINAL
taxlaw-2826	255	1	38	CARDINAL
taxlaw-2826	256	1	2009	DATE
taxlaw-2826	256	2	irs	ORG
taxlaw-2826	256	3	544	CARDINAL
taxlaw-2826	257	1	39	CARDINAL
taxlaw-2826	258	1	irs	ORG
taxlaw-2826	259	1	40	CARDINAL
taxlaw-2826	259	2	irs	ORG
taxlaw-2826	260	1	41	CARDINAL
taxlaw-2826	260	2	2008	DATE
taxlaw-2826	261	1	42	CARDINAL
taxlaw-2826	261	2	irs	ORG
taxlaw-2826	261	3	gao	PERSON
taxlaw-2826	261	4	berg	PERSON
taxlaw-2826	262	1	43	CARDINAL
taxlaw-2826	262	2	leah snyder	PERSON
taxlaw-2826	263	1	44	CARDINAL
taxlaw-2826	264	1	69	CARDINAL
taxlaw-2826	265	1	45	CARDINAL
taxlaw-2826	267	1	the wall street journal	ORG
taxlaw-2826	267	2	2004	DATE
taxlaw-2826	268	1	46	CARDINAL
taxlaw-2826	268	2	38	CARDINAL
taxlaw-2826	268	3	jessica berg	PERSON
taxlaw-2826	268	4	44	CARDINAL
taxlaw-2826	268	5	ga	ORG
taxlaw-2826	268	6	l. rev	PERSON
taxlaw-2826	268	7	375	CARDINAL
taxlaw-2826	268	8	390	CARDINAL
taxlaw-2826	268	9	2010	DATE
taxlaw-2826	269	1	39	CARDINAL
taxlaw-2826	269	2	irs	ORG
taxlaw-2826	269	3	2009	DATE
taxlaw-2826	270	1	irs	ORG
taxlaw-2826	270	2	40	CARDINAL
taxlaw-2826	271	1	3	CARDINAL
taxlaw-2826	271	2	41	CARDINAL
taxlaw-2826	272	1	4	CARDINAL
taxlaw-2826	272	2	42	DATE
taxlaw-2826	272	3	u.s.	GPE
taxlaw-2826	272	4	gov’t accountability office	ORG
taxlaw-2826	272	5	gao-08-880	PRODUCT
taxlaw-2826	272	6	2008	DATE
taxlaw-2826	273	1	43	CARDINAL
taxlaw-2826	273	2	berg	PERSON
taxlaw-2826	273	3	supra	PERSON
taxlaw-2826	273	4	39	CARDINAL
taxlaw-2826	273	5	388	CARDINAL
taxlaw-2826	274	1	44	DATE
taxlaw-2826	274	2	leah snyder	PERSON
taxlaw-2826	274	3	78	CARDINAL
taxlaw-2826	275	1	l. rev	PERSON
taxlaw-2826	275	2	493	CARDINAL
taxlaw-2826	275	3	2005	DATE
taxlaw-2826	275	4	6	CARDINAL
taxlaw-2826	275	5	albert einstein med	PERSON
taxlaw-2826	275	6	ctr	GPE
taxlaw-2826	275	7	04-3440	CARDINAL
taxlaw-2826	275	8	1732445	DATE
taxlaw-2826	275	9	e.d.	GPE
taxlaw-2826	277	1	july 21, 2004	DATE
taxlaw-2826	278	1	45	CARDINAL
taxlaw-2826	279	1	506–07	CARDINAL
taxlaw-2826	280	1	46	CARDINAL
taxlaw-2826	280	2	lucette lagnado	PERSON
taxlaw-2826	280	3	wall st	PERSON
taxlaw-2826	280	4	j.	PERSON
taxlaw-2826	280	5	sept. 21, 2004	DATE
taxlaw-2826	280	6	12:01 am	TIME
taxlaw-2826	281	1	lucette lagnado	PERSON
taxlaw-2826	281	2	2014	DATE
taxlaw-2826	281	3	43	CARDINAL
taxlaw-2826	282	1	47	CARDINAL
taxlaw-2826	283	1	48	CARDINAL
taxlaw-2826	284	1	49	DATE
taxlaw-2826	284	2	the wall street journal series	ORG
taxlaw-2826	285	1	50	CARDINAL
taxlaw-2826	285	2	senate finance committee	ORG
taxlaw-2826	286	1	51	CARDINAL
taxlaw-2826	287	1	virginia	GPE
taxlaw-2826	288	1	52	CARDINAL
taxlaw-2826	290	1	first	ORDINAL
taxlaw-2826	290	2	the early 1990s	DATE
taxlaw-2826	290	3	gao	PERSON
taxlaw-2826	290	4	2008	DATE
taxlaw-2826	290	5	irs	ORG
taxlaw-2826	290	6	two	CARDINAL
taxlaw-2826	290	7	congress	ORG
taxlaw-2826	291	1	edward roybal	PERSON
taxlaw-2826	291	2	50%	PERCENT
taxlaw-2826	291	3	35%	PERCENT
taxlaw-2826	292	1	53	CARDINAL
taxlaw-2826	292	2	brian donnelly’s	PERSON
taxlaw-2826	292	3	at least 5%	PERCENT
taxlaw-2826	292	4	annual	DATE
taxlaw-2826	293	1	54	CARDINAL
taxlaw-2826	293	2	medicaid	ORG
taxlaw-2826	293	3	10%	PERCENT
taxlaw-2826	294	1	55	CARDINAL
taxlaw-2826	294	2	the first decade of this century	DATE
taxlaw-2826	294	3	two	CARDINAL
taxlaw-2826	295	1	2006	DATE
taxlaw-2826	295	2	bill thomas	PERSON
taxlaw-2826	295	3	no more than $25	MONEY
taxlaw-2826	295	4	annual	DATE
taxlaw-2826	295	5	up to 100%	PERCENT
taxlaw-2826	296	1	between 100% and 200%	PERCENT
taxlaw-2826	296	2	wall st	PERSON
taxlaw-2826	296	3	j.	PERSON
taxlaw-2826	296	4	oct. 30, 2003	DATE
taxlaw-2826	296	5	12:01 am	TIME
taxlaw-2826	299	1	47	CARDINAL
taxlaw-2826	299	2	lagnado	PERSON
taxlaw-2826	299	3	46	CARDINAL
taxlaw-2826	299	4	48	CARDINAL
taxlaw-2826	301	1	d.	NORP
taxlaw-2826	301	2	lagnado	PERSON
taxlaw-2826	301	3	46	CARDINAL
taxlaw-2826	301	4	51	CARDINAL
taxlaw-2826	301	5	senate	ORG
taxlaw-2826	302	1	109th	NORP
taxlaw-2826	303	1	2006	DATE
taxlaw-2826	304	1	36	CARDINAL
taxlaw-2826	304	2	52	CARDINAL
taxlaw-2826	305	1	51	CARDINAL
taxlaw-2826	305	2	16-18	CARDINAL
taxlaw-2826	305	3	ray hartz	PERSON
taxlaw-2826	305	4	eastern virginia, inc.	GPE
taxlaw-2826	305	5	norfolk	GPE
taxlaw-2826	305	6	va	GPE
taxlaw-2826	306	1	53	CARDINAL
taxlaw-2826	306	2	790	CARDINAL
taxlaw-2826	306	3	102d	CARDINAL
taxlaw-2826	307	1	1991	DATE
taxlaw-2826	308	1	54	CARDINAL
taxlaw-2826	308	2	1374	CARDINAL
taxlaw-2826	308	3	102d	CARDINAL
taxlaw-2826	309	1	1991	DATE
taxlaw-2826	310	1	55	CARDINAL
taxlaw-2826	310	2	1374	CARDINAL
taxlaw-2826	310	3	102d	CARDINAL
taxlaw-2826	311	1	1991	DATE
taxlaw-2826	312	1	44	CARDINAL
taxlaw-2826	313	1	56	CARDINAL
taxlaw-2826	313	2	2007	DATE
taxlaw-2826	313	3	chuck grassley	PERSON
taxlaw-2826	314	1	5%	PERCENT
taxlaw-2826	315	1	57	CARDINAL
taxlaw-2826	315	2	donnelly	GPE
taxlaw-2826	315	3	thomas	PERSON
taxlaw-2826	316	1	grassley	PERSON
taxlaw-2826	317	1	grassley	PERSON
taxlaw-2826	319	1	2010	DATE
taxlaw-2826	319	2	congress	ORG
taxlaw-2826	320	1	grassley	PERSON
taxlaw-2826	322	1	irs	ORG
taxlaw-2826	323	1	1	CARDINAL
taxlaw-2826	323	2	first	ORDINAL
taxlaw-2826	323	3	every three years	DATE
taxlaw-2826	324	1	58	CARDINAL
taxlaw-2826	325	1	59	CARDINAL
taxlaw-2826	326	1	60	CARDINAL
taxlaw-2826	327	1	61	CARDINAL
taxlaw-2826	327	2	50,000	MONEY
taxlaw-2826	328	1	62	CARDINAL
taxlaw-2826	328	2	april of 2013	DATE
taxlaw-2826	329	1	63	DATE
taxlaw-2826	329	2	irs	ORG
taxlaw-2826	329	3	the end of 2014	DATE
taxlaw-2826	329	4	64	DATE
taxlaw-2826	330	1	56	CARDINAL
taxlaw-2826	330	2	6420	CARDINAL
taxlaw-2826	330	3	109th	NORP
taxlaw-2826	331	1	2006	DATE
taxlaw-2826	332	1	57	CARDINAL
taxlaw-2826	332	2	senate committee	ORG
taxlaw-2826	332	3	today	DATE
taxlaw-2826	332	4	july 18, 2007	DATE
taxlaw-2826	332	5	140	CARDINAL
taxlaw-2826	332	6	58	CARDINAL
taxlaw-2826	333	1	501(r)(3)(a)(i	CARDINAL
taxlaw-2826	333	2	2012	DATE
taxlaw-2826	334	1	59 i.r.c	QUANTITY
taxlaw-2826	335	1	501(r)(3)(a)(ii	CARDINAL
taxlaw-2826	335	2	2012	DATE
taxlaw-2826	336	1	60 i.r.c	QUANTITY
taxlaw-2826	337	1	501(r)(3)(b)(i	CARDINAL
taxlaw-2826	337	2	2012	DATE
taxlaw-2826	338	1	61	CARDINAL
taxlaw-2826	339	1	2012	DATE
taxlaw-2826	340	1	62	CARDINAL
taxlaw-2826	341	1	4959	DATE
taxlaw-2826	341	2	2012	DATE
taxlaw-2826	342	1	63	CARDINAL
taxlaw-2826	342	2	78	CARDINAL
taxlaw-2826	343	1	20523	DATE
taxlaw-2826	344	1	apr. 5, 2013	DATE
taxlaw-2826	345	1	64	CARDINAL
taxlaw-2826	345	2	david van den berg	PERSON
taxlaw-2826	345	3	irs	ORG
taxlaw-2826	345	4	year-end	DATE
taxlaw-2826	345	5	today	DATE
taxlaw-2826	345	6	15, 2014	DATE
taxlaw-2826	346	1	2014	DATE
taxlaw-2826	346	2	45	CARDINAL
taxlaw-2826	347	1	irs	ORG
taxlaw-2826	349	1	65	CARDINAL
taxlaw-2826	350	1	irs	ORG
taxlaw-2826	351	1	66	CARDINAL
taxlaw-2826	351	2	irs	ORG
taxlaw-2826	351	3	treasury	ORG
taxlaw-2826	351	4	msa	ORG
taxlaw-2826	353	1	67	CARDINAL
taxlaw-2826	353	2	irs	ORG
taxlaw-2826	353	3	treasury	ORG
taxlaw-2826	354	1	68	CARDINAL
taxlaw-2826	355	1	69	CARDINAL
taxlaw-2826	356	1	70	CARDINAL
taxlaw-2826	357	1	71	CARDINAL
taxlaw-2826	359	1	72	CARDINAL
taxlaw-2826	360	1	73	CARDINAL
taxlaw-2826	361	1	74 65	CARDINAL
taxlaw-2826	361	2	78	CARDINAL
taxlaw-2826	363	1	20529	DATE
taxlaw-2826	364	1	66	CARDINAL
taxlaw-2826	365	1	20528	DATE
taxlaw-2826	366	1	67	CARDINAL
taxlaw-2826	367	1	20529	DATE
taxlaw-2826	368	1	68	CARDINAL
taxlaw-2826	375	1	46 columbia	PERCENT
taxlaw-2826	378	1	75	CARDINAL
taxlaw-2826	379	1	76 2	CARDINAL
taxlaw-2826	380	1	sec	ORG
taxlaw-2826	380	2	501(r)(4	CARDINAL
taxlaw-2826	381	1	77	CARDINAL
taxlaw-2826	384	1	79	CARDINAL
taxlaw-2826	385	1	80	CARDINAL
taxlaw-2826	385	2	2012	DATE
taxlaw-2826	385	3	irs	ORG
taxlaw-2826	385	4	the treasury department	ORG
taxlaw-2826	386	1	81	CARDINAL
taxlaw-2826	386	2	irs	ORG
taxlaw-2826	386	3	the end of 2014	DATE
taxlaw-2826	387	1	82	CARDINAL
taxlaw-2826	391	1	83	CARDINAL
taxlaw-2826	393	1	84	CARDINAL
taxlaw-2826	394	1	85	CARDINAL
taxlaw-2826	395	1	irs	ORG
taxlaw-2826	396	1	86	CARDINAL
taxlaw-2826	398	1	87	CARDINAL
taxlaw-2826	398	2	75	CARDINAL
taxlaw-2826	398	3	20531-23222	DATE
taxlaw-2826	399	1	76	DATE
taxlaw-2826	400	1	20532	DATE
taxlaw-2826	401	1	77	CARDINAL
taxlaw-2826	402	1	2012	DATE
taxlaw-2826	404	1	501(r)(5)(a	DATE
taxlaw-2826	404	2	2012	DATE
taxlaw-2826	405	1	79	CARDINAL
taxlaw-2826	406	1	2012	DATE
taxlaw-2826	407	1	80	CARDINAL
taxlaw-2826	408	1	501(r)(6	CARDINAL
taxlaw-2826	408	2	2012	DATE
taxlaw-2826	409	1	81	CARDINAL
taxlaw-2826	409	2	77	CARDINAL
taxlaw-2826	411	1	38148	DATE
taxlaw-2826	411	2	june 26, 2012	DATE
taxlaw-2826	412	1	82	CARDINAL
taxlaw-2826	412	2	van den berg	PERSON
taxlaw-2826	412	3	supra	PERSON
taxlaw-2826	412	4	64	CARDINAL
taxlaw-2826	413	1	83	CARDINAL
taxlaw-2826	413	2	77	CARDINAL
taxlaw-2826	415	1	38151	DATE
taxlaw-2826	416	1	84	CARDINAL
taxlaw-2826	417	1	38152–53	CARDINAL
taxlaw-2826	418	1	85	CARDINAL
taxlaw-2826	419	1	38151–55	ORDINAL
taxlaw-2826	421	1	38155–56	CARDINAL
taxlaw-2826	422	1	87	CARDINAL
taxlaw-2826	423	1	38156	DATE
taxlaw-2826	424	1	2014	DATE
taxlaw-2826	424	2	47	CARDINAL
taxlaw-2826	425	1	88	CARDINAL
taxlaw-2826	425	2	third	ORDINAL
taxlaw-2826	426	1	89	CARDINAL
taxlaw-2826	427	1	90	CARDINAL
taxlaw-2826	429	1	91	CARDINAL
taxlaw-2826	430	1	one	CARDINAL
taxlaw-2826	431	1	92	CARDINAL
taxlaw-2826	431	2	the 1990s and 2000s	DATE
taxlaw-2826	438	1	one	CARDINAL
taxlaw-2826	439	1	80%	PERCENT
taxlaw-2826	447	1	88	CARDINAL
taxlaw-2826	452	1	38156-59	DATE
taxlaw-2826	452	2	48	CARDINAL
taxlaw-2826	454	1	congress	ORG
taxlaw-2826	455	1	congress	ORG
taxlaw-2826	455	2	2010	DATE
taxlaw-2826	466	1	a.	PERSON
taxlaw-2826	466	2	irs	ORG
taxlaw-2826	466	3	990	ORG
taxlaw-2826	466	4	annual	DATE
taxlaw-2826	468	1	annual	DATE
taxlaw-2826	470	1	93	CARDINAL
taxlaw-2826	470	2	irs	ORG
taxlaw-2826	470	3	first	ORDINAL
taxlaw-2826	470	4	2008	DATE
taxlaw-2826	471	1	94 before 2008	DATE
taxlaw-2826	472	1	95	CARDINAL
taxlaw-2826	473	1	2008	DATE
taxlaw-2826	474	1	irs	ORG
taxlaw-2826	474	2	the mid-2000s	DATE
taxlaw-2826	474	3	93	CARDINAL
taxlaw-2826	475	1	2013	DATE
taxlaw-2826	476	1	94	CARDINAL
taxlaw-2826	476	2	prior year	DATE
taxlaw-2826	477	1	http://apps.irs.gov/app/picklist/list/priorformpublication.html?resultsperpage=200&sortcolumn=sortorder& indexoffirstrow=0&criteria	ORG
taxlaw-2826	477	2	aug. 24, 2014	DATE
taxlaw-2826	478	1	95	CARDINAL
taxlaw-2826	478	2	990	ORG
taxlaw-2826	478	3	990-ez	ORG
taxlaw-2826	478	4	2007	DATE
taxlaw-2826	478	5	2014	DATE
taxlaw-2826	478	6	49	CARDINAL
taxlaw-2826	480	1	irs	ORG
taxlaw-2826	481	1	first	ORDINAL
taxlaw-2826	482	1	2012	DATE
taxlaw-2826	482	2	two	CARDINAL
taxlaw-2826	483	1	first	ORDINAL
taxlaw-2826	483	2	second	ORDINAL
taxlaw-2826	484	1	first	ORDINAL
taxlaw-2826	488	1	second	ORDINAL
taxlaw-2826	499	1	congress	ORG
taxlaw-2826	504	1	first	ORDINAL
taxlaw-2826	505	1	50	CARDINAL
taxlaw-2826	505	2	columbia	ORG
taxlaw-2826	507	1	only three	CARDINAL
taxlaw-2826	508	1	the new england journal of medicine	ORG
taxlaw-2826	508	2	2013	DATE
taxlaw-2826	509	1	96	CARDINAL
taxlaw-2826	509	2	gary young	PERSON
taxlaw-2826	509	3	fiscal year 2009	DATE
taxlaw-2826	509	4	7.5%	PERCENT
taxlaw-2826	509	5	h. 97	LAW
taxlaw-2826	509	6	11%	PERCENT
taxlaw-2826	510	1	98	CARDINAL
taxlaw-2826	510	2	more than 85%	PERCENT
taxlaw-2826	511	1	99	CARDINAL
taxlaw-2826	511	2	about 5%	PERCENT
taxlaw-2826	512	1	100	CARDINAL
taxlaw-2826	512	2	approximately 20%	PERCENT
taxlaw-2826	512	3	approximately 1%	PERCENT
taxlaw-2826	513	1	101	CARDINAL
taxlaw-2826	513	2	one	CARDINAL
taxlaw-2826	514	1	102	CARDINAL
taxlaw-2826	514	2	103	CARDINAL
taxlaw-2826	515	1	104	CARDINAL
taxlaw-2826	516	1	105	CARDINAL
taxlaw-2826	517	1	106	CARDINAL
taxlaw-2826	517	2	second	ORDINAL
taxlaw-2826	518	1	107	CARDINAL
taxlaw-2826	518	2	erik bakken	PERSON
taxlaw-2826	518	3	david kindig	PERSON
taxlaw-2826	519	1	108	CARDINAL
taxlaw-2826	519	2	wyoming	GPE
taxlaw-2826	519	3	colorado	GPE
taxlaw-2826	519	4	vermont	GPE
taxlaw-2826	519	5	more than 11%	PERCENT
taxlaw-2826	520	1	north dakota	GPE
taxlaw-2826	520	2	3.76%	PERCENT
taxlaw-2826	521	1	109	CARDINAL
taxlaw-2826	521	2	119	MONEY
taxlaw-2826	521	3	30	MONEY
taxlaw-2826	521	4	alabama	GPE
taxlaw-2826	521	5	335	MONEY
taxlaw-2826	521	6	vermont	GPE
taxlaw-2826	522	1	110 96	CARDINAL
taxlaw-2826	522	2	gary j. young et al.	PERSON
taxlaw-2826	522	3	u.s.	GPE
taxlaw-2826	522	4	368	CARDINAL
taxlaw-2826	523	1	j. med	PERSON
taxlaw-2826	524	1	1519	CARDINAL
taxlaw-2826	524	2	2013	DATE
taxlaw-2826	525	1	97	CARDINAL
taxlaw-2826	526	1	1519	DATE
taxlaw-2826	527	1	98	CARDINAL
taxlaw-2826	528	1	1526	CARDINAL
taxlaw-2826	530	1	1519	DATE
taxlaw-2826	531	1	100	CARDINAL
taxlaw-2826	534	1	1523	CARDINAL
taxlaw-2826	534	2	103	CARDINAL
taxlaw-2826	538	1	107	CARDINAL
taxlaw-2826	538	2	erik bakken & david kindig	ORG
taxlaw-2826	538	3	j. pub	ORG
taxlaw-2826	540	1	2014	DATE
taxlaw-2826	541	1	108	CARDINAL
taxlaw-2826	541	2	3	CARDINAL
taxlaw-2826	541	3	110	CARDINAL
taxlaw-2826	542	1	51	CARDINAL
taxlaw-2826	542	2	third	ORDINAL
taxlaw-2826	542	3	california	GPE
taxlaw-2826	543	1	2009	DATE
taxlaw-2826	543	2	11.5%	PERCENT
taxlaw-2826	544	1	111	CARDINAL
taxlaw-2826	544	2	53.7%	PERCENT
taxlaw-2826	546	1	less than 7%	PERCENT
taxlaw-2826	546	2	16%	PERCENT
taxlaw-2826	547	1	0% to 6.3%	PERCENT
taxlaw-2826	550	1	2009	DATE
taxlaw-2826	550	2	brad gray	PERSON
taxlaw-2826	550	3	mark schlesinger	PERSON
taxlaw-2826	550	4	2001	DATE
taxlaw-2826	550	5	maryland	GPE
taxlaw-2826	550	6	at least one	CARDINAL
taxlaw-2826	551	1	112	CARDINAL
taxlaw-2826	551	2	schlesinger study	ORG
taxlaw-2826	551	3	maryland	GPE
taxlaw-2826	552	1	113	CARDINAL
taxlaw-2826	552	2	maryland	GPE
taxlaw-2826	553	1	114	CARDINAL
taxlaw-2826	553	2	maryland	GPE
taxlaw-2826	553	3	simone rauscher	PERSON
taxlaw-2826	553	4	singh	GPE
taxlaw-2826	554	1	115	CARDINAL
taxlaw-2826	554	2	gloria bazzoli	PERSON
taxlaw-2826	554	3	jan p. clement	PERSON
taxlaw-2826	554	4	hui-min	PERSON
taxlaw-2826	554	5	california	GPE
taxlaw-2826	554	6	florida	GPE
taxlaw-2826	554	7	medicare	ORG
taxlaw-2826	555	1	116	CARDINAL
taxlaw-2826	556	1	117	CARDINAL
taxlaw-2826	556	2	amy davidoff	PERSON
taxlaw-2826	556	3	118	CARDINAL
taxlaw-2826	556	4	111	CARDINAL
taxlaw-2826	556	5	simone rauscher singh	ORG
taxlaw-2826	556	6	39	CARDINAL
taxlaw-2826	556	7	j. health care fin	ORG
taxlaw-2826	557	1	32	CARDINAL
taxlaw-2826	557	2	35	DATE
taxlaw-2826	557	3	2013	DATE
taxlaw-2826	558	1	daniel b. rubin et al.	PERSON
taxlaw-2826	558	2	103	CARDINAL
taxlaw-2826	559	1	j. pub	ORG
taxlaw-2826	560	1	612	CARDINAL
taxlaw-2826	560	2	2013	DATE
taxlaw-2826	561	1	112	CARDINAL
taxlaw-2826	561	2	bradford h. gray & mark schlesinger	ORG
taxlaw-2826	561	3	maryland	GPE
taxlaw-2826	561	4	28	CARDINAL
taxlaw-2826	562	1	2009	DATE
taxlaw-2826	563	1	113	CARDINAL
taxlaw-2826	564	1	w814	ORG
taxlaw-2826	565	1	114	CARDINAL
taxlaw-2826	567	1	115	CARDINAL
taxlaw-2826	567	2	simone rauscher singh	ORG
taxlaw-2826	567	3	39	CARDINAL
taxlaw-2826	567	4	j. health care fin	WORK_OF_ART
taxlaw-2826	568	1	42	DATE
taxlaw-2826	568	2	2013	DATE
taxlaw-2826	569	1	116	CARDINAL
taxlaw-2826	569	2	gloria j. bazzoli et al.	PERSON
taxlaw-2826	569	3	35	CARDINAL
taxlaw-2826	569	4	j. health pol.	PERSON
taxlaw-2826	569	5	999	CARDINAL
taxlaw-2826	569	6	2010	DATE
taxlaw-2826	570	1	117	CARDINAL
taxlaw-2826	570	2	gloria j. bazzoli et al.	PERSON
taxlaw-2826	570	3	41	CARDINAL
taxlaw-2826	570	4	1159	DATE
taxlaw-2826	570	5	2006	DATE
taxlaw-2826	571	1	118	CARDINAL
taxlaw-2826	571	2	amy j. davidoff et al.	PERSON
taxlaw-2826	571	3	37	CARDINAL
taxlaw-2826	571	4	253	CARDINAL
taxlaw-2826	571	5	2000	DATE
taxlaw-2826	572	1	52	CARDINAL
taxlaw-2826	573	1	119	CARDINAL
taxlaw-2826	573	2	kenneth thorpe	PERSON
taxlaw-2826	574	1	120	CARDINAL
taxlaw-2826	574	2	helen schneider	PERSON
taxlaw-2826	575	1	121	CARDINAL
taxlaw-2826	576	1	michael morrisey	PERSON
taxlaw-2826	576	2	gerald wedig	PERSON
taxlaw-2826	576	3	mahmud hassan	PERSON
taxlaw-2826	576	4	20% to 40%	PERCENT
taxlaw-2826	577	1	122	CARDINAL
taxlaw-2826	577	2	sean nicholson	PERSON
taxlaw-2826	577	3	123	CARDINAL
taxlaw-2826	577	4	edward norton	PERSON
taxlaw-2826	577	5	douglas staiger	PERSON
taxlaw-2826	577	6	124	CARDINAL
taxlaw-2826	577	7	janet sutton	PERSON
taxlaw-2826	578	1	125	CARDINAL
taxlaw-2826	579	1	jill horwitz	PERSON
taxlaw-2826	580	1	126	CARDINAL
taxlaw-2826	580	2	regina herzlinger	PERSON
taxlaw-2826	580	3	william krasker	PERSON
taxlaw-2826	581	1	127	CARDINAL
taxlaw-2826	581	2	barbara arrington	PERSON
taxlaw-2826	581	3	cynthia haddock	PERSON
taxlaw-2826	582	1	128	CARDINAL
taxlaw-2826	583	1	scholars alva o. ferdinand	PERSON
taxlaw-2826	583	2	119	CARDINAL
taxlaw-2826	586	1	2006	DATE
taxlaw-2826	588	1	120	CARDINAL
taxlaw-2826	588	2	kenneth e. thorpe et al.	PERSON
taxlaw-2826	588	3	hmos	ORG
taxlaw-2826	588	4	26	CARDINAL
taxlaw-2826	588	5	j. health pol.	PERSON
taxlaw-2826	588	6	543	CARDINAL
taxlaw-2826	588	7	2001	DATE
taxlaw-2826	589	1	121	CARDINAL
taxlaw-2826	589	2	helen schneider	PERSON
taxlaw-2826	590	1	44	CARDINAL
taxlaw-2826	590	2	187	CARDINAL
taxlaw-2826	590	3	2007	DATE
taxlaw-2826	591	1	122	CARDINAL
taxlaw-2826	591	2	michael a. morrisey et al.	PERSON
taxlaw-2826	592	1	15	CARDINAL
taxlaw-2826	593	1	132	CARDINAL
taxlaw-2826	594	1	123	CARDINAL
taxlaw-2826	594	2	sean nicholson et al	PERSON
taxlaw-2826	594	3	19	CARDINAL
taxlaw-2826	595	1	168	CARDINAL
taxlaw-2826	595	2	2000	DATE
taxlaw-2826	596	1	124	CARDINAL
taxlaw-2826	596	2	edward c. norton & douglas	ORG
taxlaw-2826	596	3	25 rand j.	MONEY
taxlaw-2826	597	1	171	CARDINAL
taxlaw-2826	597	2	1994	DATE
taxlaw-2826	598	1	125	CARDINAL
taxlaw-2826	598	2	janet p. sutton	PERSON
taxlaw-2826	598	3	california	GPE
taxlaw-2826	598	4	1998	DATE
taxlaw-2826	598	5	2	CARDINAL
taxlaw-2826	599	1	6 (2002	DATE
taxlaw-2826	600	1	126	CARDINAL
taxlaw-2826	600	2	jill r. horwitz & austin nichols	ORG
taxlaw-2826	601	1	nat’l bureau of econ.	ORG
taxlaw-2826	602	1	13246, 2007	DATE
taxlaw-2826	602	2	jill r. horwitz	PERSON
taxlaw-2826	603	1	nat’l bureau of econ.	ORG
taxlaw-2826	604	1	11376	DATE
taxlaw-2826	604	2	2005	DATE
taxlaw-2826	604	3	jill r. horwitz	PERSON
taxlaw-2826	604	4	25	CARDINAL
taxlaw-2826	604	5	2006	DATE
taxlaw-2826	604	6	jill r. horwitz	PERSON
taxlaw-2826	604	7	50	CARDINAL
taxlaw-2826	604	8	ucla l. rev	PERSON
taxlaw-2826	604	9	1345	DATE
taxlaw-2826	604	10	2003	DATE
taxlaw-2826	605	1	127	CARDINAL
taxlaw-2826	605	2	regina e. herzlinger & william s. krasker	PERSON
taxlaw-2826	607	1	rev	PERSON
taxlaw-2826	607	2	jan.-feb	GPE
taxlaw-2826	607	3	1987	DATE
taxlaw-2826	607	4	93	CARDINAL
taxlaw-2826	608	1	128	CARDINAL
taxlaw-2826	608	2	barbara arrington &	PERSON
taxlaw-2826	608	3	cynthia carter haddock	PERSON
taxlaw-2826	608	4	25	CARDINAL
taxlaw-2826	608	5	291	CARDINAL
taxlaw-2826	608	6	1990	DATE
taxlaw-2826	609	1	2014	DATE
taxlaw-2826	609	2	53	CARDINAL
taxlaw-2826	609	3	american hospital association	ORG
taxlaw-2826	610	1	129	CARDINAL
taxlaw-2826	611	1	130	CARDINAL
taxlaw-2826	611	2	american hospital association	ORG
taxlaw-2826	612	1	131	CARDINAL
taxlaw-2826	613	1	132	CARDINAL
taxlaw-2826	613	2	frances kennedy	PERSON
taxlaw-2826	613	3	texas	GPE
taxlaw-2826	613	4	1993	DATE
taxlaw-2826	613	5	texas	GPE
taxlaw-2826	613	6	4%	PERCENT
taxlaw-2826	614	1	133	CARDINAL
taxlaw-2826	614	2	american hospital association	ORG
taxlaw-2826	615	1	134	CARDINAL
taxlaw-2826	615	2	ten	CARDINAL
taxlaw-2826	615	3	forty	CARDINAL
taxlaw-2826	616	1	135	CARDINAL
taxlaw-2826	616	2	ten	CARDINAL
taxlaw-2826	616	3	forty	CARDINAL
taxlaw-2826	617	1	136	CARDINAL
taxlaw-2826	617	2	2009	DATE
taxlaw-2826	618	1	137	CARDINAL
taxlaw-2826	619	1	peter szilagyi	PERSON
taxlaw-2826	620	1	138	CARDINAL
taxlaw-2826	620	2	129 alva o. ferdinand et al.	PERSON
taxlaw-2826	620	3	2000-2009	DATE
taxlaw-2826	620	4	39	CARDINAL
taxlaw-2826	620	5	145	CARDINAL
taxlaw-2826	620	6	2014	DATE
taxlaw-2826	621	1	130	CARDINAL
taxlaw-2826	622	1	151–52	CARDINAL
taxlaw-2826	623	1	131	CARDINAL
taxlaw-2826	623	2	gregory o. ginn & charles b. moseley	ORG
taxlaw-2826	623	3	49	CARDINAL
taxlaw-2826	624	1	293	CARDINAL
taxlaw-2826	624	2	2004	DATE
taxlaw-2826	625	1	132	CARDINAL
taxlaw-2826	625	2	e. jose proenca et al.	PERSON
taxlaw-2826	625	3	35	CARDINAL
taxlaw-2826	627	1	1011	CARDINAL
taxlaw-2826	627	2	2000	DATE
taxlaw-2826	628	1	133	CARDINAL
taxlaw-2826	628	2	frances a. kennedy et al.	PERSON
taxlaw-2826	628	3	texas	GPE
taxlaw-2826	628	4	29	CARDINAL
taxlaw-2826	628	5	j. acct.	ORG
taxlaw-2826	631	1	242	CARDINAL
taxlaw-2826	631	2	2010	DATE
taxlaw-2826	632	1	134	CARDINAL
taxlaw-2826	632	2	gregory o. ginn & charles b. moseley	ORG
taxlaw-2826	632	3	31	CARDINAL
taxlaw-2826	632	4	j. health pol.	PERSON
taxlaw-2826	632	5	321	CARDINAL
taxlaw-2826	632	6	2006	DATE
taxlaw-2826	633	1	135	CARDINAL
taxlaw-2826	634	1	321	CARDINAL
taxlaw-2826	635	1	136	CARDINAL
taxlaw-2826	636	1	137	CARDINAL
taxlaw-2826	636	2	gregory o. ginn et al.	PERSON
taxlaw-2826	636	3	34	CARDINAL
taxlaw-2826	636	4	109	CARDINAL
taxlaw-2826	636	5	2009	DATE
taxlaw-2826	637	1	charles b. moseley	PERSON
taxlaw-2826	637	2	7	CARDINAL
taxlaw-2826	638	1	j. pub	ORG
taxlaw-2826	639	1	14 (2010	DATE
taxlaw-2826	640	1	peter g. szilagyi et al.	PERSON
taxlaw-2826	640	2	89	CARDINAL
taxlaw-2826	642	1	585	CARDINAL
taxlaw-2826	642	2	2014	DATE
taxlaw-2826	643	1	54	CARDINAL
taxlaw-2826	643	2	lloyd michener	PERSON
taxlaw-2826	643	3	two	CARDINAL
taxlaw-2826	644	1	139	CARDINAL
taxlaw-2826	644	2	jessica burke	PERSON
taxlaw-2826	645	1	140	CARDINAL
taxlaw-2826	645	2	jeffrey alexander	PERSON
taxlaw-2826	646	1	141	CARDINAL
taxlaw-2826	647	1	142	CARDINAL
taxlaw-2826	647	2	irs	ORG
taxlaw-2826	647	3	990	ORG
taxlaw-2826	648	1	2012	DATE
taxlaw-2826	648	2	the most recent year	DATE
taxlaw-2826	649	1	u.s.	GPE
taxlaw-2826	649	2	990	CARDINAL
taxlaw-2826	651	1	guidestar included schedule h data	ORG
taxlaw-2826	651	2	2636	CARDINAL
taxlaw-2826	652	1	years	DATE
taxlaw-2826	652	2	2012	DATE
taxlaw-2826	652	3	2158	CARDINAL
taxlaw-2826	652	4	990	ORG
taxlaw-2826	653	1	990	ORG
taxlaw-2826	655	1	990	ORG
taxlaw-2826	656	1	irs	ORG
taxlaw-2826	656	2	2008-2012	DATE
taxlaw-2826	656	3	five-year	DATE
taxlaw-2826	656	4	american	NORP
taxlaw-2826	656	5	u.s.	GPE
taxlaw-2826	657	1	143	CARDINAL
taxlaw-2826	658	1	139	CARDINAL
taxlaw-2826	658	2	lloyd michener et al.	PERSON
taxlaw-2826	658	3	87	CARDINAL
taxlaw-2826	660	1	285	CARDINAL
taxlaw-2826	660	2	2012	DATE
taxlaw-2826	660	3	j. lloyd michener et al.	PERSON
taxlaw-2826	660	4	83	CARDINAL
taxlaw-2826	662	1	408	CARDINAL
taxlaw-2826	663	1	140	CARDINAL
taxlaw-2826	663	2	jessica g. burke et al.	PERSON
taxlaw-2826	663	3	j. health care for poor & underserved	ORG
taxlaw-2826	663	4	feb. 2014	DATE
taxlaw-2826	663	5	165	CARDINAL
taxlaw-2826	663	6	141	CARDINAL
taxlaw-2826	663	7	jeffrey a. alexander et al.	PERSON
taxlaw-2826	663	8	78	CARDINAL
taxlaw-2826	663	9	157	CARDINAL
taxlaw-2826	663	10	2000	DATE
taxlaw-2826	664	1	142	CARDINAL
taxlaw-2826	665	1	143	CARDINAL
taxlaw-2826	665	2	american	NORP
taxlaw-2826	665	3	2012	DATE
taxlaw-2826	665	4	u.s.	GPE
taxlaw-2826	665	5	aug. 24, 2014	DATE
taxlaw-2826	666	1	2014	DATE
taxlaw-2826	666	2	55	CARDINAL
taxlaw-2826	667	1	chicago	GPE
taxlaw-2826	667	2	the university of chicago hospital	ORG
taxlaw-2826	667	3	one	CARDINAL
taxlaw-2826	667	4	metro	LOC
taxlaw-2826	667	5	evanston	GPE
taxlaw-2826	668	1	five miles	QUANTITY
taxlaw-2826	669	1	five-mile	QUANTITY
taxlaw-2826	670	1	american	NORP
taxlaw-2826	671	1	hispanic	NORP
taxlaw-2826	671	2	hispanic	NORP
taxlaw-2826	671	3	100%	PERCENT
taxlaw-2826	671	4	100 fpl	QUANTITY
taxlaw-2826	671	5	between 100149%	PERCENT
taxlaw-2826	671	6	100-149	CARDINAL
taxlaw-2826	673	1	american	NORP
taxlaw-2826	673	2	the hilltop institute	ORG
taxlaw-2826	673	3	the university of maryland-baltimore county	ORG
taxlaw-2826	674	1	144	CARDINAL
taxlaw-2826	676	1	145	CARDINAL
taxlaw-2826	677	1	146	CARDINAL
taxlaw-2826	677	2	each year	DATE
taxlaw-2826	678	1	147	CARDINAL
taxlaw-2826	678	2	990	ORG
taxlaw-2826	680	1	19	CARDINAL
taxlaw-2826	680	2	1a	CARDINAL
taxlaw-2826	680	3	1b	CARDINAL
taxlaw-2826	680	4	1c	CARDINAL
taxlaw-2826	680	5	1f	CARDINAL
taxlaw-2826	680	6	1	CARDINAL
taxlaw-2826	680	7	990	ORG
taxlaw-2826	681	1	148	CARDINAL
taxlaw-2826	682	1	first	ORDINAL
taxlaw-2826	682	2	144	CARDINAL
taxlaw-2826	682	3	md.-balt	ORG
taxlaw-2826	683	1	aug. 24, 2014	DATE
taxlaw-2826	684	1	145	CARDINAL
taxlaw-2826	684	2	univ	NORP
taxlaw-2826	684	3	md.-balt	ORG
taxlaw-2826	685	1	aug. 24, 2014	DATE
taxlaw-2826	686	1	146	CARDINAL
taxlaw-2826	688	1	990	CARDINAL
taxlaw-2826	688	2	9-10	CARDINAL
taxlaw-2826	688	3	2013	DATE
taxlaw-2826	689	1	56	CARDINAL
taxlaw-2826	689	2	columbia	ORG
taxlaw-2826	689	3	7a(f	CARDINAL
taxlaw-2826	689	4	149	CARDINAL
taxlaw-2826	689	5	7b(f	CARDINAL
taxlaw-2826	689	6	150	CARDINAL
taxlaw-2826	691	1	first	ORDINAL
taxlaw-2826	691	2	7e(f	PERSON
taxlaw-2826	692	1	151	CARDINAL
taxlaw-2826	693	1	152	CARDINAL
taxlaw-2826	694	1	153	CARDINAL
taxlaw-2826	694	2	third	ORDINAL
taxlaw-2826	694	3	7g(f	TIME
taxlaw-2826	695	1	154	CARDINAL
taxlaw-2826	695	2	fourth	ORDINAL
taxlaw-2826	696	1	155	CARDINAL
taxlaw-2826	696	2	fifth	ORDINAL
taxlaw-2826	697	1	156	CARDINAL
taxlaw-2826	697	2	sixth	ORDINAL
taxlaw-2826	697	3	7k(f	CARDINAL
taxlaw-2826	697	4	three	CARDINAL
taxlaw-2826	701	1	irs	ORG
taxlaw-2826	702	1	irs	ORG
taxlaw-2826	703	1	first	ORDINAL
taxlaw-2826	704	1	157	CARDINAL
taxlaw-2826	704	2	second	ORDINAL
taxlaw-2826	704	3	2(f	CARDINAL
taxlaw-2826	705	1	158	CARDINAL
taxlaw-2826	705	2	third	ORDINAL
taxlaw-2826	705	3	3(f	CARDINAL
taxlaw-2826	706	1	159	CARDINAL
taxlaw-2826	706	2	fourth	ORDINAL
taxlaw-2826	706	3	4(f	CARDINAL
taxlaw-2826	707	1	160	CARDINAL
taxlaw-2826	707	2	fifth	ORDINAL
taxlaw-2826	707	3	149	CARDINAL
taxlaw-2826	707	4	990	ORG
taxlaw-2826	707	5	12	CARDINAL
taxlaw-2826	707	6	2013	DATE
taxlaw-2826	708	1	150	CARDINAL
taxlaw-2826	709	1	14	DATE
taxlaw-2826	710	1	151	CARDINAL
taxlaw-2826	710	2	15	CARDINAL
taxlaw-2826	711	1	152	CARDINAL
taxlaw-2826	712	1	17	CARDINAL
taxlaw-2826	713	1	153	CARDINAL
taxlaw-2826	715	1	18	CARDINAL
taxlaw-2826	715	2	155	CARDINAL
taxlaw-2826	717	1	20	CARDINAL
taxlaw-2826	718	1	157	CARDINAL
taxlaw-2826	718	2	4	CARDINAL
taxlaw-2826	718	3	158	CARDINAL
taxlaw-2826	721	1	57	CARDINAL
taxlaw-2826	721	2	5(f	CARDINAL
taxlaw-2826	722	1	161	CARDINAL
taxlaw-2826	722	2	sixth	ORDINAL
taxlaw-2826	723	1	162	CARDINAL
taxlaw-2826	723	2	seventh	ORDINAL
taxlaw-2826	724	1	eighth	ORDINAL
taxlaw-2826	725	1	163	CARDINAL
taxlaw-2826	725	2	ninth	ORDINAL
taxlaw-2826	726	1	164	CARDINAL
taxlaw-2826	727	1	165	CARDINAL
taxlaw-2826	732	1	166	CARDINAL
taxlaw-2826	734	1	a given year	DATE
taxlaw-2826	735	1	167	CARDINAL
taxlaw-2826	736	1	3	CARDINAL
taxlaw-2826	736	2	an additional three	CARDINAL
taxlaw-2826	737	1	ols	ORG
taxlaw-2826	739	1	3	CARDINAL
taxlaw-2826	741	1	161	CARDINAL
taxlaw-2826	743	1	20–21	CARDINAL
taxlaw-2826	743	2	164	CARDINAL
taxlaw-2826	745	1	david s. moore et al.	PERSON
taxlaw-2826	745	2	611–42	CARDINAL
taxlaw-2826	745	3	8th	ORDINAL
taxlaw-2826	745	4	2014	DATE
taxlaw-2826	745	5	edward r. tufte	PERSON
taxlaw-2826	745	6	65–163	CARDINAL
taxlaw-2826	745	7	1974	DATE
taxlaw-2826	746	1	167	CARDINAL
taxlaw-2826	746	2	166	CARDINAL
taxlaw-2826	746	3	78	CARDINAL
taxlaw-2826	747	1	58	CARDINAL
taxlaw-2826	749	1	3	CARDINAL
taxlaw-2826	749	2	1	CARDINAL
taxlaw-2826	749	3	three	CARDINAL
taxlaw-2826	749	4	one	CARDINAL
taxlaw-2826	754	1	3	CARDINAL
taxlaw-2826	756	1	ols	ORG
taxlaw-2826	757	1	ols	ORG
taxlaw-2826	760	1	1	CARDINAL
taxlaw-2826	760	2	2014	DATE
taxlaw-2826	760	3	59	CARDINAL
taxlaw-2826	760	4	1	CARDINAL
taxlaw-2826	760	5	0% to 100%	PERCENT
taxlaw-2826	761	1	between 5% and 10%	PERCENT
taxlaw-2826	765	1	2	CARDINAL
taxlaw-2826	765	2	2	CARDINAL
taxlaw-2826	767	1	between 0% and 1%	PERCENT
taxlaw-2826	767	2	less than 0.1%	PERCENT
taxlaw-2826	768	1	1	CARDINAL
taxlaw-2826	768	2	0	CARDINAL
taxlaw-2826	768	3	0%	PERCENT
taxlaw-2826	768	4	1%	PERCENT
taxlaw-2826	768	5	2%	PERCENT
taxlaw-2826	768	6	3%	PERCENT
taxlaw-2826	768	7	4%	PERCENT
taxlaw-2826	768	8	5%	PERCENT
taxlaw-2826	768	9	6%	PERCENT
taxlaw-2826	768	10	7%	PERCENT
taxlaw-2826	768	11	8%	PERCENT
taxlaw-2826	768	12	9%	PERCENT
taxlaw-2826	768	13	10%	PERCENT
taxlaw-2826	768	14	0	CARDINAL
taxlaw-2826	768	15	0	CARDINAL
taxlaw-2826	768	16	2	CARDINAL
taxlaw-2826	768	17	0 0%	PERCENT
taxlaw-2826	768	18	10%	PERCENT
taxlaw-2826	768	19	20%	PERCENT
taxlaw-2826	768	20	30%	PERCENT
taxlaw-2826	768	21	40%	PERCENT
taxlaw-2826	768	22	50%	PERCENT
taxlaw-2826	768	23	60%	PERCENT
taxlaw-2826	768	24	70%	PERCENT
taxlaw-2826	768	25	80%	PERCENT
taxlaw-2826	768	26	90%	PERCENT
taxlaw-2826	768	27	100%	PERCENT
taxlaw-2826	768	28	60	CARDINAL
taxlaw-2826	768	29	columbia	ORG
taxlaw-2826	769	1	1	CARDINAL
taxlaw-2826	769	2	2	CARDINAL
taxlaw-2826	769	3	two	CARDINAL
taxlaw-2826	771	1	1	CARDINAL
taxlaw-2826	771	2	st. dev	PERSON
taxlaw-2826	772	1	max	PERSON
taxlaw-2826	772	2	2.58%	PERCENT
taxlaw-2826	772	3	4.83%	PERCENT
taxlaw-2826	772	4	0.00%	PERCENT
taxlaw-2826	772	5	1.77%	PERCENT
taxlaw-2826	772	6	100.00%	PERCENT
taxlaw-2826	772	7	3.29%	PERCENT
taxlaw-2826	772	8	3.68%	PERCENT
taxlaw-2826	772	9	0.00%	PERCENT
taxlaw-2826	772	10	2.55%	PERCENT
taxlaw-2826	772	11	61.58%	PERCENT
taxlaw-2826	772	12	0.27%	PERCENT
taxlaw-2826	772	13	1.47%	PERCENT
taxlaw-2826	772	14	0.00%	PERCENT
taxlaw-2826	772	15	0.00%	PERCENT
taxlaw-2826	772	16	31.69%	PERCENT
taxlaw-2826	772	17	6.01%	PERCENT
taxlaw-2826	772	18	6.33%	PERCENT
taxlaw-2826	772	19	0.00%	PERCENT
taxlaw-2826	772	20	5.04%	PERCENT
taxlaw-2826	772	21	100.00%	PERCENT
taxlaw-2826	772	22	0.40%	PERCENT
taxlaw-2826	772	23	1.75%	PERCENT
taxlaw-2826	772	24	0.00%	PERCENT
taxlaw-2826	772	25	0.15%	PERCENT
taxlaw-2826	772	26	76.43%	PERCENT
taxlaw-2826	772	27	0.61%	PERCENT
taxlaw-2826	772	28	1.25%	PERCENT
taxlaw-2826	772	29	0.00%	PERCENT
taxlaw-2826	772	30	0.07%	PERCENT
taxlaw-2826	772	31	10.62%	PERCENT
taxlaw-2826	772	32	1.16%	PERCENT
taxlaw-2826	772	33	2.73%	PERCENT
taxlaw-2826	772	34	0.00%	PERCENT
taxlaw-2826	772	35	0.00%	PERCENT
taxlaw-2826	772	36	42.28%	PERCENT
taxlaw-2826	772	37	0.22%	PERCENT
taxlaw-2826	772	38	1.59%	PERCENT
taxlaw-2826	772	39	0.00%	PERCENT
taxlaw-2826	772	40	0.00%	PERCENT
taxlaw-2826	772	41	43.74%	PERCENT
taxlaw-2826	772	42	0.21%	PERCENT
taxlaw-2826	772	43	0.96%	PERCENT
taxlaw-2826	772	44	0.00%	PERCENT
taxlaw-2826	772	45	0.03%	PERCENT
taxlaw-2826	772	46	24.17%	PERCENT
taxlaw-2826	772	47	2.60%	PERCENT
taxlaw-2826	772	48	4.10%	PERCENT
taxlaw-2826	772	49	0.00%	PERCENT
taxlaw-2826	772	50	1.23%	PERCENT
taxlaw-2826	772	51	76.43%	PERCENT
taxlaw-2826	772	52	8.58%	PERCENT
taxlaw-2826	772	53	7.48%	PERCENT
taxlaw-2826	772	54	0.00%	PERCENT
taxlaw-2826	772	55	7.45%	PERCENT
taxlaw-2826	772	56	100.00%	PERCENT
taxlaw-2826	772	57	0.02%	PERCENT
taxlaw-2826	772	58	0.27%	PERCENT
taxlaw-2826	772	59	0.00%	PERCENT
taxlaw-2826	772	60	0.00%	PERCENT
taxlaw-2826	772	61	7.70%	PERCENT
taxlaw-2826	772	62	0.01%	PERCENT
taxlaw-2826	772	63	0.20%	PERCENT
taxlaw-2826	772	64	0.00%	PERCENT
taxlaw-2826	772	65	0.00%	PERCENT
taxlaw-2826	772	66	7.32%	PERCENT
taxlaw-2826	772	67	0.03%	PERCENT
taxlaw-2826	772	68	0.24%	PERCENT
taxlaw-2826	772	69	0.00%	PERCENT
taxlaw-2826	772	70	0.00%	PERCENT
taxlaw-2826	772	71	10.31%	PERCENT
taxlaw-2826	772	72	0.001%	PERCENT
taxlaw-2826	772	73	0.01%	PERCENT
taxlaw-2826	772	74	0.00%	PERCENT
taxlaw-2826	772	75	0.00%	PERCENT
taxlaw-2826	772	76	0.41%	PERCENT
taxlaw-2826	772	77	0.002%	PERCENT
taxlaw-2826	772	78	0.02%	PERCENT
taxlaw-2826	772	79	0.00%	PERCENT
taxlaw-2826	772	80	0.00%	PERCENT
taxlaw-2826	772	81	0.75%	PERCENT
taxlaw-2826	772	82	0.01%	PERCENT
taxlaw-2826	772	83	0.11%	PERCENT
taxlaw-2826	772	84	0.00%	PERCENT
taxlaw-2826	772	85	0.00%	PERCENT
taxlaw-2826	772	86	4.72%	PERCENT
taxlaw-2826	772	87	0.02%	PERCENT
taxlaw-2826	772	88	0.16%	PERCENT
taxlaw-2826	772	89	0.00%	PERCENT
taxlaw-2826	772	90	0.00%	PERCENT
taxlaw-2826	772	91	4.54%	PERCENT
taxlaw-2826	772	92	0.03%	PERCENT
taxlaw-2826	772	93	0.17%	PERCENT
taxlaw-2826	772	94	0.00%	PERCENT
taxlaw-2826	772	95	0.00%	PERCENT
taxlaw-2826	772	96	4.18%	PERCENT
taxlaw-2826	772	97	0.11%	PERCENT
taxlaw-2826	772	98	0.48%	PERCENT
taxlaw-2826	772	99	0.00%	PERCENT
taxlaw-2826	772	100	0.002%	PERCENT
taxlaw-2826	772	101	10.31%	PERCENT
taxlaw-2826	772	102	2014	DATE
taxlaw-2826	772	103	61	CARDINAL
taxlaw-2826	772	104	1	CARDINAL
taxlaw-2826	773	1	1	CARDINAL
taxlaw-2826	773	2	2	DATE
taxlaw-2826	773	3	100%	PERCENT
taxlaw-2826	774	1	5.04%	PERCENT
taxlaw-2826	774	2	6.01%	PERCENT
taxlaw-2826	775	1	grassley	PERSON
taxlaw-2826	776	1	8.58%	PERCENT
taxlaw-2826	776	2	7.45%	PERCENT
taxlaw-2826	777	1	0%	PERCENT
taxlaw-2826	779	1	42.28%	PERCENT
taxlaw-2826	779	2	43.74%	PERCENT
taxlaw-2826	779	3	at least one	CARDINAL
taxlaw-2826	779	4	two	CARDINAL
taxlaw-2826	779	5	0%	PERCENT
taxlaw-2826	781	1	0.11%	PERCENT
taxlaw-2826	781	2	0.0002%	PERCENT
taxlaw-2826	783	1	0%	PERCENT
taxlaw-2826	784	1	0.03%	PERCENT
taxlaw-2826	786	1	at least one	CARDINAL
taxlaw-2826	786	2	7.7%	PERCENT
taxlaw-2826	786	3	at least one	CARDINAL
taxlaw-2826	786	4	10.31%	PERCENT
taxlaw-2826	789	1	168	CARDINAL
taxlaw-2826	789	2	six	CARDINAL
taxlaw-2826	789	3	hundred	CARDINAL
taxlaw-2826	791	1	two	CARDINAL
taxlaw-2826	795	1	first	ORDINAL
taxlaw-2826	795	2	1	CARDINAL
taxlaw-2826	795	3	2	DATE
taxlaw-2826	795	4	3	CARDINAL
taxlaw-2826	797	1	2	CARDINAL
taxlaw-2826	797	2	168	CARDINAL
taxlaw-2826	798	1	0.13	CARDINAL
taxlaw-2826	799	1	62	CARDINAL
taxlaw-2826	799	2	columbia	ORG
taxlaw-2826	799	3	2	CARDINAL
taxlaw-2826	799	4	1 model	QUANTITY
taxlaw-2826	799	5	2	CARDINAL
taxlaw-2826	799	6	3	CARDINAL
taxlaw-2826	799	7	0.107 0.090 0.102	MONEY
taxlaw-2826	799	8	0.068	CARDINAL
taxlaw-2826	799	9	0.071	CARDINAL
taxlaw-2826	799	10	0.070	CARDINAL
taxlaw-2826	799	11	0.064	CARDINAL
taxlaw-2826	799	12	0.067	CARDINAL
taxlaw-2826	799	13	0.067	CARDINAL
taxlaw-2826	799	14	0.056 0.005	CARDINAL
taxlaw-2826	799	15	0.081	CARDINAL
taxlaw-2826	799	16	0.084	CARDINAL
taxlaw-2826	799	17	0.085	CARDINAL
taxlaw-2826	799	18	0.010	CARDINAL
taxlaw-2826	799	19	0.052	CARDINAL
taxlaw-2826	799	20	0.052	CARDINAL
taxlaw-2826	799	21	0.132	CARDINAL
taxlaw-2826	800	1	0.078	CARDINAL
taxlaw-2826	800	2	0.076	CARDINAL
taxlaw-2826	800	3	0.017	CARDINAL
taxlaw-2826	800	4	0.020	CARDINAL
taxlaw-2826	800	5	0.020	CARDINAL
taxlaw-2826	800	6	millions	CARDINAL
taxlaw-2826	800	7	0.0005	CARDINAL
taxlaw-2826	800	8	0.0004	CARDINAL
taxlaw-2826	800	9	0.0004	CARDINAL
taxlaw-2826	800	10	0.050	CARDINAL
taxlaw-2826	800	11	0.053	CARDINAL
taxlaw-2826	800	12	0.053	CARDINAL
taxlaw-2826	800	13	0.002	CARDINAL
taxlaw-2826	800	14	0.003	CARDINAL
taxlaw-2826	800	15	0.003	CARDINAL
taxlaw-2826	800	16	0.001	CARDINAL
taxlaw-2826	800	17	0.001	CARDINAL
taxlaw-2826	800	18	0.001) percent	MONEY
taxlaw-2826	800	19	0.567	CARDINAL
taxlaw-2826	800	20	0.615	CARDINAL
taxlaw-2826	800	21	0.614) percent	MONEY
taxlaw-2826	800	22	0.581	CARDINAL
taxlaw-2826	800	23	0.618	CARDINAL
taxlaw-2826	800	24	0.617	CARDINAL
taxlaw-2826	800	25	thousands	CARDINAL
taxlaw-2826	800	26	mi.	PERSON
taxlaw-2826	801	1	0.017	CARDINAL
taxlaw-2826	802	1	0.017	CARDINAL
taxlaw-2826	802	2	0.017	CARDINAL
taxlaw-2826	802	3	0.006	CARDINAL
taxlaw-2826	802	4	0.005	CARDINAL
taxlaw-2826	802	5	0.006	CARDINAL
taxlaw-2826	802	6	0.008	CARDINAL
taxlaw-2826	802	7	0.008	CARDINAL
taxlaw-2826	802	8	0.189	CARDINAL
taxlaw-2826	802	9	0.200	CARDINAL
taxlaw-2826	802	10	0.200) percent	MONEY
taxlaw-2826	802	11	hispanic	NORP
taxlaw-2826	802	12	0.247	CARDINAL
taxlaw-2826	802	13	0.262	CARDINAL
taxlaw-2826	802	14	0.261) percent	MONEY
taxlaw-2826	802	15	100 fpl 0.166	QUANTITY
taxlaw-2826	802	16	0.698	CARDINAL
taxlaw-2826	802	17	0.744	CARDINAL
taxlaw-2826	802	18	0.746) percent	MONEY
taxlaw-2826	802	19	100-149	CARDINAL
taxlaw-2826	802	20	2.281	CARDINAL
taxlaw-2826	802	21	2.406	MONEY
taxlaw-2826	802	22	1.148	CARDINAL
taxlaw-2826	802	23	1.231	CARDINAL
taxlaw-2826	802	24	1.236	CARDINAL
taxlaw-2826	802	25	0.081	CARDINAL
taxlaw-2826	802	26	0.039	CARDINAL
taxlaw-2826	802	27	0.043	CARDINAL
taxlaw-2826	802	28	0.023	CARDINAL
taxlaw-2826	802	29	2.218	CARDINAL
taxlaw-2826	802	30	2.136	CARDINAL
taxlaw-2826	802	31	0.707	CARDINAL
taxlaw-2826	802	32	0.780	CARDINAL
taxlaw-2826	802	33	2,158	CARDINAL
taxlaw-2826	802	34	1,755 1,752	CARDINAL
taxlaw-2826	802	35	2 0.066	CARDINAL
taxlaw-2826	802	36	2014	DATE
taxlaw-2826	802	37	63	CARDINAL
taxlaw-2826	803	1	three	CARDINAL
taxlaw-2826	806	1	only one	CARDINAL
taxlaw-2826	807	1	two	CARDINAL
taxlaw-2826	807	2	below 200%	PERCENT
taxlaw-2826	807	3	below 400%	PERCENT
taxlaw-2826	808	1	2	CARDINAL
taxlaw-2826	809	1	2	CARDINAL
taxlaw-2826	809	2	3	CARDINAL
taxlaw-2826	810	1	169	CARDINAL
taxlaw-2826	810	2	1	CARDINAL
taxlaw-2826	810	3	four	CARDINAL
taxlaw-2826	810	4	between 100% and 149%	PERCENT
taxlaw-2826	811	1	0.132	CARDINAL
taxlaw-2826	811	2	10%	PERCENT
taxlaw-2826	811	3	0.008%	PERCENT
taxlaw-2826	812	1	170	CARDINAL
taxlaw-2826	813	1	2	CARDINAL
taxlaw-2826	814	1	2	CARDINAL
taxlaw-2826	816	1	100-149	CARDINAL
taxlaw-2826	817	1	171	CARDINAL
taxlaw-2826	818	1	169	CARDINAL
taxlaw-2826	820	1	170	CARDINAL
taxlaw-2826	820	2	0.02	CARDINAL
taxlaw-2826	823	1	171	CARDINAL
taxlaw-2826	823	2	one	CARDINAL
taxlaw-2826	824	1	64	CARDINAL
taxlaw-2826	827	1	3	CARDINAL
taxlaw-2826	829	1	3, percent	PERCENT
taxlaw-2826	829	2	100-149	CARDINAL
taxlaw-2826	835	1	3	CARDINAL
taxlaw-2826	836	1	2014	DATE
taxlaw-2826	836	2	65	CARDINAL
taxlaw-2826	836	3	3	CARDINAL
taxlaw-2826	836	4	4	CARDINAL
taxlaw-2826	836	5	0.036	CARDINAL
taxlaw-2826	836	6	0.018	CARDINAL
taxlaw-2826	836	7	0.016	CARDINAL
taxlaw-2826	836	8	0.021	CARDINAL
taxlaw-2826	836	9	0.013	CARDINAL
taxlaw-2826	836	10	0.020	CARDINAL
taxlaw-2826	836	11	0.005	CARDINAL
taxlaw-2826	836	12	millions	CARDINAL
taxlaw-2826	836	13	0.0001	CARDINAL
taxlaw-2826	836	14	0.013	CARDINAL
taxlaw-2826	836	15	0.0002) percent	MONEY
taxlaw-2826	836	16	0.017	CARDINAL
taxlaw-2826	836	17	0.147) percent	PERCENT
taxlaw-2826	836	18	0.335	CARDINAL
taxlaw-2826	836	19	0.151	CARDINAL
taxlaw-2826	836	20	thousands	CARDINAL
taxlaw-2826	836	21	mi.	PERSON
taxlaw-2826	837	1	0.001	CARDINAL
taxlaw-2826	837	2	age 0.001	DATE
taxlaw-2826	837	3	0.049) percent	PERCENT
taxlaw-2826	837	4	0.021	CARDINAL
taxlaw-2826	837	5	0.064	CARDINAL
taxlaw-2826	837	6	100	CARDINAL
taxlaw-2826	837	7	0.181) percent	MONEY
taxlaw-2826	837	8	100-149	CARDINAL
taxlaw-2826	837	9	0.297	CARDINAL
taxlaw-2826	837	10	0.183	CARDINAL
taxlaw-2826	837	11	2,158	CARDINAL
taxlaw-2826	837	12	2 0.027	CARDINAL
taxlaw-2826	837	13	66	CARDINAL
taxlaw-2826	843	1	two	CARDINAL
taxlaw-2826	844	1	first	ORDINAL
taxlaw-2826	846	1	second	ORDINAL
taxlaw-2826	848	1	thomas	PERSON
taxlaw-2826	848	2	grassley	PERSON
taxlaw-2826	850	1	the years	DATE
taxlaw-2826	852	1	4	CARDINAL
taxlaw-2826	852	2	5	CARDINAL
taxlaw-2826	853	1	2014	DATE
taxlaw-2826	853	2	67	CARDINAL
taxlaw-2826	853	3	4	CARDINAL
taxlaw-2826	853	4	5	CARDINAL
taxlaw-2826	854	1	between 100-200%	CARDINAL
taxlaw-2826	855	1	below 100%	PERCENT
taxlaw-2826	855	2	600%	PERCENT
taxlaw-2826	857	1	up to 400%	PERCENT
taxlaw-2826	857	2	around 200% and 300%	PERCENT
taxlaw-2826	858	1	up to 1000%	PERCENT
taxlaw-2826	859	1	ols	ORG
taxlaw-2826	860	1	4	CARDINAL
taxlaw-2826	861	1	4	CARDINAL
taxlaw-2826	861	2	6	CARDINAL
taxlaw-2826	861	3	0%	PERCENT
taxlaw-2826	861	4	100%	PERCENT
taxlaw-2826	861	5	200%	PERCENT
taxlaw-2826	861	6	300%	PERCENT
taxlaw-2826	861	7	400%	PERCENT
taxlaw-2826	861	8	500%	PERCENT
taxlaw-2826	861	9	600%	PERCENT
taxlaw-2826	861	10	0 1	CARDINAL
taxlaw-2826	861	11	2	CARDINAL
taxlaw-2826	861	12	3	CARDINAL
taxlaw-2826	861	13	0%	PERCENT
taxlaw-2826	861	14	100%	PERCENT
taxlaw-2826	861	15	200%	PERCENT
taxlaw-2826	861	16	300%	PERCENT
taxlaw-2826	861	17	400%	PERCENT
taxlaw-2826	861	18	500%	PERCENT
taxlaw-2826	861	19	600%	PERCENT
taxlaw-2826	861	20	700%	PERCENT
taxlaw-2826	861	21	800%	PERCENT
taxlaw-2826	861	22	900%	PERCENT
taxlaw-2826	861	23	1000%	PERCENT
taxlaw-2826	861	24	68	CARDINAL
taxlaw-2826	861	25	columbia journal of tax law	ORG
taxlaw-2826	861	26	4	CARDINAL
taxlaw-2826	861	27	7	CARDINAL
taxlaw-2826	861	28	8	CARDINAL
taxlaw-2826	861	29	0.233	CARDINAL
taxlaw-2826	861	30	0.206	CARDINAL
taxlaw-2826	861	31	0.044	CARDINAL
taxlaw-2826	861	32	0.072	CARDINAL
taxlaw-2826	861	33	0.042	CARDINAL
taxlaw-2826	861	34	0.069	CARDINAL
taxlaw-2826	861	35	0.183	CARDINAL
taxlaw-2826	861	36	0.495	CARDINAL
taxlaw-2826	861	37	0.052	CARDINAL
taxlaw-2826	861	38	0.086	CARDINAL
taxlaw-2826	861	39	0.248	CARDINAL
taxlaw-2826	861	40	0.032	CARDINAL
taxlaw-2826	861	41	0.054	CARDINAL
taxlaw-2826	861	42	0.066	CARDINAL
taxlaw-2826	861	43	0.153	CARDINAL
taxlaw-2826	861	44	0.012	CARDINAL
taxlaw-2826	861	45	0.020	CARDINAL
taxlaw-2826	861	46	millions	CARDINAL
taxlaw-2826	861	47	0.001	CARDINAL
taxlaw-2826	861	48	0.0004	CARDINAL
taxlaw-2826	861	49	0.0003	CARDINAL
taxlaw-2826	861	50	0.0005	CARDINAL
taxlaw-2826	861	51	0.033	CARDINAL
taxlaw-2826	861	52	0.055	CARDINAL
taxlaw-2826	861	53	0.002	CARDINAL
taxlaw-2826	862	1	0.00003	CARDINAL
taxlaw-2826	862	2	0.001	CARDINAL
taxlaw-2826	862	3	0.001) percent	MONEY
taxlaw-2826	862	4	1.051	CARDINAL
taxlaw-2826	862	5	0.381	CARDINAL
taxlaw-2826	862	6	0.632) percent	MONEY
taxlaw-2826	862	7	0.139	CARDINAL
taxlaw-2826	862	8	0.383	CARDINAL
taxlaw-2826	862	9	0.635	CARDINAL
taxlaw-2826	862	10	thousands	CARDINAL
taxlaw-2826	862	11	mi.	PERSON
taxlaw-2826	863	1	0.011	CARDINAL
taxlaw-2826	863	2	0.014	CARDINAL
taxlaw-2826	863	3	0.003	CARDINAL
taxlaw-2826	863	4	0.006	CARDINAL
taxlaw-2826	863	5	0.009) percent	PERCENT
taxlaw-2826	863	6	0.516	CARDINAL
taxlaw-2826	863	7	0.511	CARDINAL
taxlaw-2826	863	8	0.124	CARDINAL
taxlaw-2826	863	9	0.205) percent	MONEY
taxlaw-2826	863	10	0.777	CARDINAL
taxlaw-2826	863	11	1.017	CARDINAL
taxlaw-2826	863	12	0.162	CARDINAL
taxlaw-2826	863	13	0.268) percent	PERCENT
taxlaw-2826	863	14	100	CARDINAL
taxlaw-2826	864	1	0.462	CARDINAL
taxlaw-2826	864	2	0.765) percent	MONEY
taxlaw-2826	864	3	100-149	CARDINAL
taxlaw-2826	864	4	0.765	CARDINAL
taxlaw-2826	864	5	1.266	CARDINAL
taxlaw-2826	864	6	1.483	CARDINAL
taxlaw-2826	864	7	0.801	CARDINAL
taxlaw-2826	864	8	2	CARDINAL
taxlaw-2826	864	9	2014	DATE
taxlaw-2826	864	10	69	CARDINAL
taxlaw-2826	864	11	7	CARDINAL
taxlaw-2826	865	1	hispanic	NORP
taxlaw-2826	867	1	23.3%	PERCENT
taxlaw-2826	868	1	18.3%	PERCENT
taxlaw-2826	870	1	hispanic	NORP
taxlaw-2826	873	1	8	DATE
taxlaw-2826	875	1	hispanic	NORP
taxlaw-2826	877	1	first	ORDINAL
taxlaw-2826	878	1	irs	ORG
taxlaw-2826	879	1	5	CARDINAL
taxlaw-2826	880	1	70	CARDINAL
taxlaw-2826	880	2	5	CARDINAL
taxlaw-2826	881	1	98.02%	PERCENT
taxlaw-2826	882	1	97.36%	PERCENT
taxlaw-2826	883	1	90.31%	PERCENT
taxlaw-2826	884	1	55.51%	PERCENT
taxlaw-2826	885	1	0.88%	PERCENT
taxlaw-2826	886	1	82.56%	PERCENT
taxlaw-2826	887	1	79.74%	PERCENT
taxlaw-2826	887	2	fpg	ORG
taxlaw-2826	888	1	74.80%	PERCENT
taxlaw-2826	889	1	78.02%	PERCENT
taxlaw-2826	890	1	74.58%	PERCENT
taxlaw-2826	891	1	50.18%	PERCENT
taxlaw-2826	892	1	49.34%	PERCENT
taxlaw-2826	893	1	45.33%	PERCENT
taxlaw-2826	894	1	45.55%	PERCENT
taxlaw-2826	895	1	42.91%	PERCENT
taxlaw-2826	896	1	30.13%	PERCENT
taxlaw-2826	897	1	11.63%	PERCENT
taxlaw-2826	898	1	81.67%	PERCENT
taxlaw-2826	898	2	the tax year	DATE
taxlaw-2826	899	1	77.71%	PERCENT
taxlaw-2826	900	1	73.61%	PERCENT
taxlaw-2826	901	1	77.80%	PERCENT
taxlaw-2826	902	1	79.21%	PERCENT
taxlaw-2826	902	2	one	CARDINAL
taxlaw-2826	904	1	5.07%	PERCENT
taxlaw-2826	904	2	three	CARDINAL
taxlaw-2826	905	1	9.12%	PERCENT
taxlaw-2826	905	2	medicare	ORG
taxlaw-2826	906	1	9.60%	PERCENT
taxlaw-2826	907	1	10.22%	PERCENT
taxlaw-2826	908	1	3.35%	PERCENT
taxlaw-2826	908	2	2014	DATE
taxlaw-2826	908	3	71	DATE
taxlaw-2826	909	1	13.44%	PERCENT
taxlaw-2826	909	2	irs	ORG
taxlaw-2826	910	1	over 98%	PERCENT
taxlaw-2826	910	2	about 97%	PERCENT
taxlaw-2826	911	1	approximately 82%	PERCENT
taxlaw-2826	912	1	only about 3%	PERCENT
taxlaw-2826	912	2	thirteen	CARDINAL
taxlaw-2826	914	1	medicare	ORG
taxlaw-2826	915	1	irs	ORG
taxlaw-2826	916	1	74.58%	PERCENT
taxlaw-2826	918	1	about 5%	PERCENT
taxlaw-2826	918	2	about 9%	PERCENT
taxlaw-2826	918	3	three	CARDINAL
taxlaw-2826	918	4	about 9%	PERCENT
taxlaw-2826	918	5	about 10%	PERCENT
taxlaw-2826	921	1	7	CARDINAL
taxlaw-2826	924	1	congress	ORG
taxlaw-2826	924	2	the decade	DATE
taxlaw-2826	926	1	first	ORDINAL
taxlaw-2826	927	1	about 200	CARDINAL
taxlaw-2826	929	1	6	CARDINAL
taxlaw-2826	931	1	72	CARDINAL
taxlaw-2826	931	2	columbia	ORG
taxlaw-2826	931	3	6	CARDINAL
taxlaw-2826	931	4	9	CARDINAL
taxlaw-2826	931	5	0.046	CARDINAL
taxlaw-2826	931	6	0.135	CARDINAL
taxlaw-2826	931	7	0.043	CARDINAL
taxlaw-2826	931	8	0.054	CARDINAL
taxlaw-2826	931	9	0.144	CARDINAL
taxlaw-2826	931	10	0.035	CARDINAL
taxlaw-2826	931	11	0.012	CARDINAL
taxlaw-2826	931	12	millions	CARDINAL
taxlaw-2826	931	13	0.0003	CARDINAL
taxlaw-2826	931	14	0.023	CARDINAL
taxlaw-2826	931	15	0.034	CARDINAL
taxlaw-2826	931	16	0.0004) percent	MONEY
taxlaw-2826	931	17	0.242	CARDINAL
taxlaw-2826	931	18	0.379) percent	PERCENT
taxlaw-2826	931	19	0.996	CARDINAL
taxlaw-2826	931	20	0.389	CARDINAL
taxlaw-2826	931	21	thousands	CARDINAL
taxlaw-2826	931	22	mi.	PERSON
taxlaw-2826	932	1	0.004	CARDINAL
taxlaw-2826	932	2	hispanic	NORP
taxlaw-2826	932	3	0.165) percent	PERCENT
taxlaw-2826	932	4	100	CARDINAL
taxlaw-2826	932	5	0.467) percent	MONEY
taxlaw-2826	932	6	100-149	CARDINAL
taxlaw-2826	932	7	0.768	CARDINAL
taxlaw-2826	932	8	0.193	CARDINAL
taxlaw-2826	932	9	0.473	CARDINAL
taxlaw-2826	932	10	2 0.037	CARDINAL
taxlaw-2826	932	11	2014	DATE
taxlaw-2826	932	12	73	CARDINAL
taxlaw-2826	933	1	hispanic	NORP
taxlaw-2826	934	1	13.5%	PERCENT
taxlaw-2826	934	2	1%	PERCENT
taxlaw-2826	934	3	1%	PERCENT
taxlaw-2826	935	1	first	ORDINAL
taxlaw-2826	936	1	first	ORDINAL
taxlaw-2826	936	2	2012	DATE
taxlaw-2826	936	3	8.5%	PERCENT
taxlaw-2826	936	4	7.45%	PERCENT
taxlaw-2826	938	1	2009	DATE
taxlaw-2826	938	2	7.5%	PERCENT
taxlaw-2826	939	1	172	CARDINAL
taxlaw-2826	939	2	2012	DATE
taxlaw-2826	939	3	the three intervening years	DATE
taxlaw-2826	942	1	irs	ORG
taxlaw-2826	942	2	each year	DATE
taxlaw-2826	943	1	maryland	GPE
taxlaw-2826	943	2	maryland	GPE
taxlaw-2826	944	1	173	CARDINAL
taxlaw-2826	944	2	5.04%	PERCENT
taxlaw-2826	944	3	6.01%	PERCENT
taxlaw-2826	945	1	grassley	PERSON
taxlaw-2826	945	2	2009	DATE
taxlaw-2826	947	1	grassley	PERSON
taxlaw-2826	947	2	5%	PERCENT
taxlaw-2826	948	1	texas	GPE
taxlaw-2826	950	1	6.01%	PERCENT
taxlaw-2826	950	2	grassley	PERSON
taxlaw-2826	952	1	172	CARDINAL
taxlaw-2826	952	2	supra	PERSON
taxlaw-2826	952	3	96	CARDINAL
taxlaw-2826	952	4	1526	CARDINAL
taxlaw-2826	953	1	173	CARDINAL
taxlaw-2826	953	2	gray & schlesinger	ORG
taxlaw-2826	953	3	supra	PERSON
taxlaw-2826	953	4	112	CARDINAL
taxlaw-2826	953	5	w814	ORG
taxlaw-2826	954	1	74	CARDINAL
taxlaw-2826	954	2	one	CARDINAL
taxlaw-2826	954	3	one	CARDINAL
taxlaw-2826	954	4	one	CARDINAL
taxlaw-2826	955	1	two	CARDINAL
taxlaw-2826	955	2	two	CARDINAL
taxlaw-2826	958	1	100-149%	PERCENT
taxlaw-2826	962	1	174	CARDINAL
taxlaw-2826	962	2	2009	DATE
taxlaw-2826	962	3	irs	ORG
taxlaw-2826	963	1	175	CARDINAL
taxlaw-2826	964	1	two	CARDINAL
taxlaw-2826	965	1	first	ORDINAL
taxlaw-2826	967	1	one	CARDINAL
taxlaw-2826	968	1	roughly five-mile	QUANTITY
taxlaw-2826	969	1	176	CARDINAL
taxlaw-2826	970	1	second	ORDINAL
taxlaw-2826	972	1	u.s.	GPE
taxlaw-2826	972	2	medicaid	ORG
taxlaw-2826	975	1	americans	NORP
taxlaw-2826	975	2	2012	DATE
taxlaw-2826	977	1	elizabeth warren	PERSON
taxlaw-2826	977	2	174	CARDINAL
taxlaw-2826	977	3	51	CARDINAL
taxlaw-2826	977	4	scott a. duke	ORG
taxlaw-2826	977	5	mt	GPE
taxlaw-2826	978	1	175	CARDINAL
taxlaw-2826	978	2	irs	ORG
taxlaw-2826	978	3	39	CARDINAL
taxlaw-2826	978	4	39–41	CARDINAL
taxlaw-2826	979	1	176	CARDINAL
taxlaw-2826	979	2	2014	DATE
taxlaw-2826	979	3	75	CARDINAL
taxlaw-2826	980	1	177	CARDINAL
taxlaw-2826	983	1	0.11%	PERCENT
taxlaw-2826	983	2	0.0002%	PERCENT
taxlaw-2826	985	1	one	CARDINAL
taxlaw-2826	989	1	irs	ORG
taxlaw-2826	1000	1	177	CARDINAL
taxlaw-2826	1000	2	melissa b. jacoby &	PERSON
taxlaw-2826	1000	3	elizabeth warren	PERSON
taxlaw-2826	1000	4	100	CARDINAL
taxlaw-2826	1000	5	u. l. rev	PERSON
taxlaw-2826	1000	6	535	CARDINAL
taxlaw-2826	1000	7	2006	DATE
taxlaw-2826	1000	8	melissa b. jacoby et al.	PERSON
taxlaw-2826	1000	9	76	CARDINAL
taxlaw-2826	1001	1	l. rev	PERSON
taxlaw-2826	1001	2	375	CARDINAL
taxlaw-2826	1001	3	2001	DATE
taxlaw-2826	1002	1	76	CARDINAL
taxlaw-2826	1002	2	columbia	ORG
taxlaw-2826	1004	1	one	CARDINAL
taxlaw-2826	1005	1	500%	PERCENT
taxlaw-2826	1017	1	congress	ORG
taxlaw-2826	1017	2	irs	ORG
taxlaw-2826	1018	1	501(r)(4)-(6	CARDINAL
taxlaw-2826	1018	2	the taxable year	DATE
taxlaw-2826	1018	3	irs	ORG
taxlaw-2826	1018	4	treasury	ORG
taxlaw-2826	1019	1	178	CARDINAL
taxlaw-2826	1019	2	179	CARDINAL
taxlaw-2826	1020	1	180	CARDINAL
taxlaw-2826	1021	1	sec	ORG
taxlaw-2826	1022	1	one	CARDINAL
taxlaw-2826	1022	2	irs	ORG
taxlaw-2826	1022	3	irs	ORG
taxlaw-2826	1023	1	178	CARDINAL
taxlaw-2826	1023	2	77	CARDINAL
taxlaw-2826	1025	1	38148	DATE
taxlaw-2826	1025	2	38159	DATE
taxlaw-2826	1025	3	june 26, 2012	DATE
taxlaw-2826	1026	1	26	CARDINAL
taxlaw-2826	1027	1	1	CARDINAL
taxlaw-2826	1028	1	179	CARDINAL
taxlaw-2826	1029	1	kristin e. hickman	PERSON
taxlaw-2826	1029	2	treasury	ORG
taxlaw-2826	1029	3	82	CARDINAL
taxlaw-2826	1029	4	notre	ORG
taxlaw-2826	1029	5	l. rev	PERSON
taxlaw-2826	1029	6	1727	CARDINAL
taxlaw-2826	1029	7	1734	DATE
taxlaw-2826	1029	8	2007	DATE
taxlaw-2826	1030	1	2014	DATE
taxlaw-2826	1030	2	77	CARDINAL
taxlaw-2826	1030	3	irs	ORG
taxlaw-2826	1045	1	congress	ORG
taxlaw-2826	1047	1	vi	PERSON
taxlaw-2826	1048	1	schlesinger	PERSON
taxlaw-2826	1049	1	181	CARDINAL
taxlaw-2826	1049	2	congress	ORG
taxlaw-2826	1049	3	irs	ORG
taxlaw-2826	1051	1	181	CARDINAL
taxlaw-2826	1051	2	bradford h. gray & mark schlesinger	ORG
taxlaw-2826	1051	3	maryland	GPE
taxlaw-2826	1051	4	46	CARDINAL
taxlaw-2826	1051	5	122	CARDINAL
taxlaw-2826	1051	6	122	CARDINAL
taxlaw-2826	1051	7	2009	DATE
taxlaw-2826	1052	1	78	CARDINAL
taxlaw-2826	1056	1	182	CARDINAL
taxlaw-2826	1056	2	one	CARDINAL
taxlaw-2826	1058	1	183	CARDINAL
taxlaw-2826	1058	2	first	ORDINAL
taxlaw-2826	1061	1	184	CARDINAL
taxlaw-2826	1061	2	a few miles	QUANTITY
taxlaw-2826	1062	1	185	CARDINAL
taxlaw-2826	1062	2	186	CARDINAL
taxlaw-2826	1062	3	187	CARDINAL
taxlaw-2826	1062	4	chicago	GPE
taxlaw-2826	1062	5	illinois	GPE
taxlaw-2826	1062	6	california	GPE
taxlaw-2826	1063	1	188	CARDINAL
taxlaw-2826	1063	2	182	CARDINAL
taxlaw-2826	1063	3	78	CARDINAL
taxlaw-2826	1064	1	20523	DATE
taxlaw-2826	1064	2	20529	DATE
taxlaw-2826	1065	1	apr. 5, 2013	DATE
taxlaw-2826	1065	2	26	CARDINAL
taxlaw-2826	1066	1	1,	CARDINAL
taxlaw-2826	1066	2	3	CARDINAL
taxlaw-2826	1067	1	183	CARDINAL
taxlaw-2826	1069	1	silver spring	GPE
taxlaw-2826	1069	2	md.	GPE
taxlaw-2826	1069	3	4	CARDINAL
taxlaw-2826	1069	4	2012	DATE
taxlaw-2826	1070	1	2012	DATE
taxlaw-2826	1070	2	5	CARDINAL
taxlaw-2826	1070	3	2012	DATE
taxlaw-2826	1070	4	http://www.meriter.com/data/content/meriter%202012%20community%20health%20needs%20assessment 1.pdf	ORG
taxlaw-2826	1070	5	185	CARDINAL
taxlaw-2826	1070	6	trinity hosp.	ORG
taxlaw-2826	1071	1	2011–2013	CARDINAL
taxlaw-2826	1071	2	4 (2011	DATE
taxlaw-2826	1071	3	ctr prof’l research consultants	ORG
taxlaw-2826	1071	4	inc.	ORG
taxlaw-2826	1071	5	2012	DATE
taxlaw-2826	1071	6	prc	GPE
taxlaw-2826	1071	7	7	CARDINAL
taxlaw-2826	1071	8	2012	DATE
taxlaw-2826	1072	1	186	CARDINAL
taxlaw-2826	1072	2	bronx	GPE
taxlaw-2826	1073	1	ctr.	GPE
taxlaw-2826	1073	2	2013	DATE
taxlaw-2826	1073	3	1–13	CARDINAL
taxlaw-2826	1073	4	2013	DATE
taxlaw-2826	1073	5	ngozi moses	PERSON
taxlaw-2826	1073	6	brooklyn	GPE
taxlaw-2826	1073	7	central brooklyn	LOC
taxlaw-2826	1073	8	1	CARDINAL
taxlaw-2826	1073	9	2013	DATE
taxlaw-2826	1073	10	http://www.nylpi.org/wp-content/uploads/bsk-pdfmanager/138_the_need_for_caring_in_central_and_north_brooklyn_04.10.2013_fi	ORG
taxlaw-2826	1073	11	pdf	PERSON
taxlaw-2826	1074	1	187	CARDINAL
taxlaw-2826	1074	2	bassett med.	ORG
taxlaw-2826	1074	3	ctr	GPE
taxlaw-2826	1074	4	1	CARDINAL
taxlaw-2826	1074	5	2013	DATE
taxlaw-2826	1074	6	kaiser permanente	ORG
taxlaw-2826	1074	7	2013	DATE
taxlaw-2826	1074	8	kaiser foundation hospital	ORG
taxlaw-2826	1074	9	12	CARDINAL
taxlaw-2826	1074	10	2013	DATE
taxlaw-2826	1075	1	188	CARDINAL
taxlaw-2826	1075	2	ann & robert h. lurie children’s hosp	ORG
taxlaw-2826	1076	1	chi.	GPE
taxlaw-2826	1076	2	2013	DATE
taxlaw-2826	1076	3	10 (2013	DATE
taxlaw-2826	1076	4	11	CARDINAL
taxlaw-2826	1076	5	2013	DATE
taxlaw-2826	1077	1	2014	DATE
taxlaw-2826	1077	2	79	CARDINAL
taxlaw-2826	1085	1	0.004%	PERCENT
taxlaw-2826	1085	2	annual	DATE
taxlaw-2826	1090	1	irs	ORG
taxlaw-2826	1093	1	the twenty-first century	DATE
taxlaw-2826	1093	2	united states	GPE
taxlaw-2826	1094	1	evanston	GPE
taxlaw-2826	1094	2	illinois	GPE
taxlaw-2826	1094	3	chicago	GPE
taxlaw-2826	1103	1	up to 300%	PERCENT
taxlaw-2826	1104	1	80	CARDINAL
taxlaw-2826	1110	1	189	CARDINAL
taxlaw-2826	1111	1	190	CARDINAL
taxlaw-2826	1125	1	1000%	PERCENT
taxlaw-2826	1126	1	189	CARDINAL
taxlaw-2826	1126	2	joseph j. cordes	PERSON
taxlaw-2826	1126	3	joseph j. cordes et al	PERSON
taxlaw-2826	1127	1	2d	DATE
taxlaw-2826	1128	1	190	CARDINAL
taxlaw-2826	1129	1	81	CARDINAL
taxlaw-2826	1130	1	over $200,000	MONEY
taxlaw-2826	1132	1	u.s.	GPE
taxlaw-2826	1133	1	191	CARDINAL
taxlaw-2826	1139	1	first	ORDINAL
taxlaw-2826	1149	1	treasury	ORG
taxlaw-2826	1149	2	irs	ORG
taxlaw-2826	1153	1	191	CARDINAL
taxlaw-2826	1153	2	57	CARDINAL
taxlaw-2826	1154	1	l. rev	PERSON
taxlaw-2826	1155	1	2014	DATE
taxlaw-2826	1155	2	44–46	CARDINAL
taxlaw-2826	1156	1	82	CARDINAL
taxlaw-2826	1163	1	mclean	GPE
taxlaw-2826	1163	2	virginia	GPE
taxlaw-2826	1163	3	prince george’s	PERSON
taxlaw-2826	1163	4	maryland	GPE
taxlaw-2826	1163	5	prince george’s county	GPE
taxlaw-2826	1163	6	the mclean hospital	ORG
taxlaw-2826	1165	1	florida	GPE
taxlaw-2826	1167	1	irs	ORG
taxlaw-2826	1167	2	treasury	ORG
taxlaw-2826	1171	1	treasury	ORG
taxlaw-2826	1171	2	irs	ORG
taxlaw-2826	1172	1	new york	GPE
taxlaw-2826	1172	2	new york city	GPE
taxlaw-2826	1172	3	staten island	GPE
taxlaw-2826	1172	4	the south bronx	LOC
taxlaw-2826	1175	1	irs	ORG
taxlaw-2826	1175	2	treasury	ORG
taxlaw-2826	1176	1	192	CARDINAL
taxlaw-2826	1178	1	193	CARDINAL
taxlaw-2826	1180	1	192	CARDINAL
taxlaw-2826	1180	2	78	CARDINAL
taxlaw-2826	1182	1	20529	DATE
taxlaw-2826	1183	1	193	CARDINAL
taxlaw-2826	1184	1	83	CARDINAL
taxlaw-2826	1184	2	colombo	PERSON
taxlaw-2826	1185	1	colombo	PERSON
taxlaw-2826	1188	1	194	CARDINAL
taxlaw-2826	1191	1	congress	ORG
taxlaw-2826	1191	2	irs	ORG
taxlaw-2826	1191	3	more than two decades	DATE
taxlaw-2826	1193	1	four	CARDINAL
taxlaw-2826	1193	2	grassley	PERSON
taxlaw-2826	1193	3	donnelly	GPE
taxlaw-2826	1193	4	thomas	PERSON
taxlaw-2826	1194	1	congress	ORG
taxlaw-2826	1195	1	colombo	PERSON
taxlaw-2826	1202	1	berg	PERSON
taxlaw-2826	1203	1	195	CARDINAL
taxlaw-2826	1205	1	one	CARDINAL
taxlaw-2826	1208	1	194	CARDINAL
taxlaw-2826	1208	2	21	CARDINAL
taxlaw-2826	1208	3	345	CARDINAL
taxlaw-2826	1209	1	195	CARDINAL
taxlaw-2826	1209	2	berg	PERSON
taxlaw-2826	1209	3	supra	PERSON
taxlaw-2826	1209	4	38	CARDINAL
taxlaw-2826	1210	1	84	CARDINAL
taxlaw-2826	1210	2	columbia	ORG
taxlaw-2826	1214	1	irs	ORG
taxlaw-2826	1215	1	nina crimm	PERSON
taxlaw-2826	1216	1	196	CARDINAL
taxlaw-2826	1218	1	congress	ORG
taxlaw-2826	1219	1	congress	ORG
taxlaw-2826	1221	1	congress	ORG
taxlaw-2826	1223	1	congress	ORG
taxlaw-2826	1226	1	medicaid	ORG
taxlaw-2826	1229	1	congress	ORG
taxlaw-2826	1231	1	one	CARDINAL
taxlaw-2826	1234	1	196	CARDINAL
taxlaw-2826	1234	2	15	CARDINAL
taxlaw-2826	1234	3	85	CARDINAL
taxlaw-2826	1236	1	vii	PERSON
taxlaw-2826	1237	1	more than 2,100	CARDINAL
taxlaw-2826	1238	1	first	ORDINAL
taxlaw-2826	1239	1	congress	ORG
taxlaw-2826	1239	2	irs	ORG
taxlaw-2826	1243	1	irs	ORG