id	sid	eid	entity	type
taxlaw-2830	1	1	depaul university college of law	ORG
taxlaw-2830	2	1	benjamin alarie	PERSON
taxlaw-2830	2	2	bradley borden	PERSON
taxlaw-2830	2	3	alex edwards	PERSON
taxlaw-2830	2	4	victor fleischer	PERSON
taxlaw-2830	2	5	anthony infanti	PERSON
taxlaw-2830	2	6	calvin johnson	PERSON
taxlaw-2830	2	7	jeffrey kwall	PERSON
taxlaw-2830	2	8	andrea monroe	PERSON
taxlaw-2830	2	9	gregg polsky	PERSON
taxlaw-2830	2	10	emily satterthwaite	PERSON
taxlaw-2830	2	11	the university of toronto‘s	ORG
taxlaw-2830	2	12	james hausman	PERSON
taxlaw-2830	4	1	u.s.	GPE
taxlaw-2830	15	1	columbia journal of tax law	ORG
taxlaw-2830	16	1	148	CARDINAL
taxlaw-2830	16	2	i. introduction	PERSON
taxlaw-2830	16	3	149 ii	QUANTITY
taxlaw-2830	17	1	152	CARDINAL
taxlaw-2830	17	2	153	CARDINAL
taxlaw-2830	17	3	154	CARDINAL
taxlaw-2830	17	4	155 iii	QUANTITY
taxlaw-2830	18	1	162	CARDINAL
taxlaw-2830	19	1	162	CARDINAL
taxlaw-2830	20	1	164	CARDINAL
taxlaw-2830	21	1	168	CARDINAL
taxlaw-2830	21	2	169	CARDINAL
taxlaw-2830	21	3	171	CARDINAL
taxlaw-2830	22	1	173	CARDINAL
taxlaw-2830	23	1	173	CARDINAL
taxlaw-2830	24	1	176	CARDINAL
taxlaw-2830	26	1	178 1	CARDINAL
taxlaw-2830	28	1	179 2	CARDINAL
taxlaw-2830	29	1	180 3	DATE
taxlaw-2830	30	1	180 vi	PERSON
taxlaw-2830	31	1	181 2015	CARDINAL
taxlaw-2830	31	2	149	CARDINAL
taxlaw-2830	31	3	i. introduction	PERSON
taxlaw-2830	33	1	1	CARDINAL
taxlaw-2830	35	1	august 9, 2014	DATE
taxlaw-2830	35	2	the new york times	ORG
taxlaw-2830	36	1	2	CARDINAL
taxlaw-2830	36	2	april 22, 2013	DATE
taxlaw-2830	36	3	the new york times	ORG
taxlaw-2830	37	1	3	CARDINAL
taxlaw-2830	37	2	4	CARDINAL
taxlaw-2830	38	1	5	CARDINAL
taxlaw-2830	38	2	the new york times	ORG
taxlaw-2830	38	3	april	DATE
taxlaw-2830	39	1	the wall street journal	ORG
taxlaw-2830	39	2	january 10, 2012	DATE
taxlaw-2830	41	1	6	CARDINAL
taxlaw-2830	41	2	the wall street journal article	ORG
taxlaw-2830	43	1	the wall street journal	ORG
taxlaw-2830	43	2	1	CARDINAL
taxlaw-2830	46	1	301.7701-2(b)(1	MONEY
taxlaw-2830	50	1	301.7701-2(b)(1	MONEY
taxlaw-2830	57	1	2	CARDINAL
taxlaw-2830	57	2	gretchen morgenson	PERSON
taxlaw-2830	57	3	n.y.	GPE
taxlaw-2830	57	4	aug. 9, 2014	DATE
taxlaw-2830	57	5	3	CARDINAL
taxlaw-2830	57	6	n.y.	GPE
taxlaw-2830	57	7	apr. 22, 2013	DATE
taxlaw-2830	58	1	2014	DATE
taxlaw-2830	58	2	today	DATE
taxlaw-2830	58	3	146-1	CARDINAL
taxlaw-2830	58	4	jul. 30, 2014	DATE
taxlaw-2830	58	5	lee a. sheppard	PERSON
taxlaw-2830	58	6	2013	DATE
taxlaw-2830	58	7	160	CARDINAL
taxlaw-2830	58	8	aug. 19, 2013	DATE
taxlaw-2830	59	1	5	CARDINAL
taxlaw-2830	60	1	6	CARDINAL
taxlaw-2830	60	2	john d. mckinnon	PERSON
taxlaw-2830	60	3	wall street journal	ORG
taxlaw-2830	60	4	jan. 10, 2012	DATE
taxlaw-2830	61	1	columbia journal of tax law	ORG
taxlaw-2830	62	1	150	CARDINAL
taxlaw-2830	62	2	blackstone group	ORG
taxlaw-2830	62	3	l.p.	GPE
taxlaw-2830	62	4	kkr & co.	ORG
taxlaw-2830	62	5	l.p	GPE
taxlaw-2830	62	6	7	CARDINAL
taxlaw-2830	62	7	irs	ORG
taxlaw-2830	63	1	irs	ORG
taxlaw-2830	64	1	8	CARDINAL
taxlaw-2830	65	1	irs	ORG
taxlaw-2830	66	1	9	CARDINAL
taxlaw-2830	66	2	may 2014	DATE
taxlaw-2830	66	3	irs	ORG
taxlaw-2830	67	1	10	CARDINAL
taxlaw-2830	69	1	11	CARDINAL
taxlaw-2830	69	2	first	ORDINAL
taxlaw-2830	70	1	12	CARDINAL
taxlaw-2830	71	1	13	CARDINAL
taxlaw-2830	75	1	14	CARDINAL
taxlaw-2830	75	2	amy s. elliott	PERSON
taxlaw-2830	75	3	irs	ORG
taxlaw-2830	75	4	2013	DATE
taxlaw-2830	75	5	today	DATE
taxlaw-2830	75	6	jun. 10, 2013	DATE
taxlaw-2830	76	1	9	CARDINAL
taxlaw-2830	76	2	irs	ORG
taxlaw-2830	76	3	2014	DATE
taxlaw-2830	76	4	today	DATE
taxlaw-2830	76	5	61-4	CARDINAL
taxlaw-2830	76	6	mar. 31, 2014	DATE
taxlaw-2830	77	1	10	CARDINAL
taxlaw-2830	77	2	reg-150760-13	DATE
taxlaw-2830	78	1	willard b. taylor	PERSON
taxlaw-2830	78	2	144	CARDINAL
taxlaw-2830	78	3	597	CARDINAL
taxlaw-2830	78	4	aug. 4, 2014	DATE
taxlaw-2830	79	1	11	CARDINAL
taxlaw-2830	79	2	2014	DATE
taxlaw-2830	79	3	section 3620	LAW
taxlaw-2830	80	1	12	CARDINAL
taxlaw-2830	80	2	max baucus	PERSON
taxlaw-2830	80	3	charles grassley	PERSON
taxlaw-2830	80	4	2007	DATE
taxlaw-2830	81	1	s. 1624	PERSON
taxlaw-2830	81	2	110th	ORDINAL
taxlaw-2830	82	1	2007	DATE
taxlaw-2830	83	1	victor fleischer	PERSON
taxlaw-2830	83	2	blackstone	ORG
taxlaw-2830	83	3	61	CARDINAL
taxlaw-2830	83	4	89	CARDINAL
taxlaw-2830	83	5	104-20	CARDINAL
taxlaw-2830	84	1	martin a. sullivan	PERSON
taxlaw-2830	84	2	131	CARDINAL
taxlaw-2830	84	3	1015	CARDINAL
taxlaw-2830	84	4	2011	DATE
taxlaw-2830	85	1	13	CARDINAL
taxlaw-2830	85	2	2014	DATE
taxlaw-2830	85	3	3631	CARDINAL
taxlaw-2830	85	4	3635	DATE
taxlaw-2830	86	1	14	CARDINAL
taxlaw-2830	86	2	2015	CARDINAL
taxlaw-2830	86	3	151	CARDINAL
taxlaw-2830	90	1	15	CARDINAL
taxlaw-2830	91	1	16	CARDINAL
taxlaw-2830	94	1	17	CARDINAL
taxlaw-2830	99	1	ii	PERSON
taxlaw-2830	101	1	iii explores	PERSON
taxlaw-2830	102	1	15	CARDINAL
taxlaw-2830	102	2	emily cauble	PERSON
taxlaw-2830	102	3	145	CARDINAL
taxlaw-2830	102	4	107	CARDINAL
taxlaw-2830	102	5	2014	DATE
taxlaw-2830	103	1	16	CARDINAL
taxlaw-2830	103	2	15	CARDINAL
taxlaw-2830	103	3	46	DATE
taxlaw-2830	103	4	17	CARDINAL
taxlaw-2830	105	1	emily cauble & gregg d. polsky	PERSON
taxlaw-2830	105	2	16	CARDINAL
taxlaw-2830	105	3	fla	GPE
taxlaw-2830	106	1	479	CARDINAL
taxlaw-2830	106	2	518	CARDINAL
taxlaw-2830	106	3	2014	DATE
taxlaw-2830	106	4	another day	DATE
taxlaw-2830	106	5	1	CARDINAL
taxlaw-2830	106	6	2	CARDINAL
taxlaw-2830	106	7	3	CARDINAL
taxlaw-2830	106	8	entity‘s	ORG
taxlaw-2830	107	1	third	ORDINAL
taxlaw-2830	107	2	three	CARDINAL
taxlaw-2830	107	3	emily cauble	PERSON
taxlaw-2830	107	4	blackstone	ORG
taxlaw-2830	107	5	14	CARDINAL
taxlaw-2830	107	6	fla	GPE
taxlaw-2830	108	1	153	CARDINAL
taxlaw-2830	108	2	202	CARDINAL
taxlaw-2830	108	3	2013	DATE
taxlaw-2830	109	1	congress	ORG
taxlaw-2830	111	1	columbia journal of tax	ORG
taxlaw-2830	112	1	152	CARDINAL
taxlaw-2830	116	1	18	CARDINAL
taxlaw-2830	117	1	19	CARDINAL
taxlaw-2830	117	2	the new york stock exchange	ORG
taxlaw-2830	118	1	20	CARDINAL
taxlaw-2830	119	1	21	CARDINAL
taxlaw-2830	120	1	22	CARDINAL
taxlaw-2830	121	1	23	CARDINAL
taxlaw-2830	123	1	18	CARDINAL
taxlaw-2830	125	1	301.7701-3(a	QUANTITY
taxlaw-2830	125	2	301.7701-2(b)(1	MONEY
taxlaw-2830	128	1	19	CARDINAL
taxlaw-2830	129	1	7704	DATE
taxlaw-2830	129	2	20	CARDINAL
taxlaw-2830	130	1	7704(b)(1	CARDINAL
taxlaw-2830	131	1	21	CARDINAL
taxlaw-2830	135	1	1.7704-1(c	CARDINAL
taxlaw-2830	139	1	1.7704-1(d	CARDINAL
taxlaw-2830	139	2	1.7704-1(e	CARDINAL
taxlaw-2830	142	1	1933	DATE
taxlaw-2830	142	2	more than 100	CARDINAL
taxlaw-2830	145	1	1.7704-1(h	CARDINAL
taxlaw-2830	146	1	more than two percent	PERCENT
taxlaw-2830	146	2	any given year	DATE
taxlaw-2830	149	1	1.7704-1(j	CARDINAL
taxlaw-2830	150	1	22	CARDINAL
taxlaw-2830	151	1	11	CARDINAL
taxlaw-2830	152	1	more than 100	CARDINAL
taxlaw-2830	155	1	23	CARDINAL
taxlaw-2830	156	1	301	CARDINAL
taxlaw-2830	157	1	1001	DATE
taxlaw-2830	161	1	512(b)(5	CARDINAL
taxlaw-2830	161	2	514	CARDINAL
taxlaw-2830	162	1	non-u.s	NORP
taxlaw-2830	162	2	u.s.	GPE
taxlaw-2830	163	1	non-u.s.	GPE
taxlaw-2830	163	2	u.s.	GPE
taxlaw-2830	163	3	u.s.	GPE
taxlaw-2830	166	1	u.s.	GPE
taxlaw-2830	169	1	u.s.	GPE
taxlaw-2830	169	2	non-u.s	NORP
taxlaw-2830	170	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.7704-1&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=0354920277&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=4e7f8f5b&referenceposition=sp%3b4b24000003ba5&rs=wlw13.01	PERSON
taxlaw-2830	170	2	2015	CARDINAL
taxlaw-2830	170	3	153	CARDINAL
taxlaw-2830	171	1	24	CARDINAL
taxlaw-2830	171	2	two	CARDINAL
taxlaw-2830	172	1	25	CARDINAL
taxlaw-2830	172	2	one	CARDINAL
taxlaw-2830	173	1	26	CARDINAL
taxlaw-2830	173	2	100	MONEY
taxlaw-2830	174	1	27	CARDINAL
taxlaw-2830	174	2	40%	PERCENT
taxlaw-2830	174	3	100	MONEY
taxlaw-2830	174	4	40	MONEY
taxlaw-2830	175	1	60	MONEY
taxlaw-2830	176	1	35%	PERCENT
taxlaw-2830	176	2	100	MONEY
taxlaw-2830	176	3	35	MONEY
taxlaw-2830	177	1	65	MONEY
taxlaw-2830	177	2	20%	PERCENT
taxlaw-2830	177	3	65	MONEY
taxlaw-2830	177	4	13	MONEY
taxlaw-2830	177	5	only $52	MONEY
taxlaw-2830	177	6	60	MONEY
taxlaw-2830	178	1	a.	PERSON
taxlaw-2830	178	2	two	CARDINAL
taxlaw-2830	180	1	―qualifying	CARDINAL
taxlaw-2830	180	2	28	CARDINAL
taxlaw-2830	180	3	at least 90 percent	PERCENT
taxlaw-2830	180	4	29	DATE
taxlaw-2830	181	1	30	CARDINAL
taxlaw-2830	182	1	31	CARDINAL
taxlaw-2830	183	1	24	CARDINAL
taxlaw-2830	184	1	701	CARDINAL
taxlaw-2830	187	1	nonu.s	GPE
taxlaw-2830	188	1	u.s.	GPE
taxlaw-2830	188	2	u.s.	GPE
taxlaw-2830	188	3	u.s.	GPE
taxlaw-2830	188	4	non-u.s	NORP
taxlaw-2830	188	5	u.s.	GPE
taxlaw-2830	189	1	25	CARDINAL
taxlaw-2830	189	2	supra	PERSON
taxlaw-2830	189	3	22	CARDINAL
taxlaw-2830	190	1	26	CARDINAL
taxlaw-2830	190	2	24	CARDINAL
taxlaw-2830	191	1	27	CARDINAL
taxlaw-2830	191	2	40 percent	PERCENT
taxlaw-2830	191	3	20 percent	PERCENT
taxlaw-2830	191	4	35 percent	PERCENT
taxlaw-2830	192	1	28	CARDINAL
taxlaw-2830	197	1	301.7701-2(b)(1	MONEY
taxlaw-2830	198	1	29 i.r.c	QUANTITY
taxlaw-2830	200	1	30	CARDINAL
taxlaw-2830	201	1	7704(d	DATE
taxlaw-2830	202	1	31	CARDINAL
taxlaw-2830	207	1	columbia journal of tax law	ORG
taxlaw-2830	208	1	154	CARDINAL
taxlaw-2830	209	1	32	CARDINAL
taxlaw-2830	211	1	33	CARDINAL
taxlaw-2830	213	1	34	CARDINAL
taxlaw-2830	213	2	two	CARDINAL
taxlaw-2830	216	1	35	CARDINAL
taxlaw-2830	217	1	36 32	DATE
taxlaw-2830	221	1	100-391	CARDINAL
taxlaw-2830	221	2	1987	DATE
taxlaw-2830	222	1	33	CARDINAL
taxlaw-2830	225	1	100-391	CARDINAL
taxlaw-2830	225	2	1987	DATE
taxlaw-2830	226	1	34	CARDINAL
taxlaw-2830	227	1	701	CARDINAL
taxlaw-2830	230	1	1993	DATE
taxlaw-2830	230	2	congress	ORG
taxlaw-2830	235	1	non-u.s	NORP
taxlaw-2830	235	2	u.s.	GPE
taxlaw-2830	235	3	u.s.	GPE
taxlaw-2830	235	4	u.s.	GPE
taxlaw-2830	236	1	u.s.	GPE
taxlaw-2830	237	1	35	CARDINAL
taxlaw-2830	239	1	36	CARDINAL
taxlaw-2830	239	2	u.s.	GPE
taxlaw-2830	242	1	66	CARDINAL
taxlaw-2830	242	2	151	CARDINAL
taxlaw-2830	247	1	non-u.s	NORP
taxlaw-2830	247	2	u.s.	GPE
taxlaw-2830	247	3	1	CARDINAL
taxlaw-2830	247	4	u.s.	GPE
taxlaw-2830	248	1	2	CARDINAL
taxlaw-2830	248	2	5 percent	PERCENT
taxlaw-2830	251	1	u.s.	GPE
taxlaw-2830	251	2	non-u.s.	GPE
taxlaw-2830	252	1	2015	CARDINAL
taxlaw-2830	252	2	155	CARDINAL
taxlaw-2830	252	3	two	CARDINAL
taxlaw-2830	253	1	37	CARDINAL
taxlaw-2830	253	2	first	ORDINAL
taxlaw-2830	253	3	at least 75 percent	PERCENT
taxlaw-2830	254	1	38	CARDINAL
taxlaw-2830	254	2	second	ORDINAL
taxlaw-2830	254	3	at least 95 percent	PERCENT
taxlaw-2830	255	1	39	CARDINAL
taxlaw-2830	256	1	at least 75 percent	PERCENT
taxlaw-2830	257	1	40	CARDINAL
taxlaw-2830	259	1	41	CARDINAL
taxlaw-2830	262	1	1	CARDINAL
taxlaw-2830	263	1	42 37	CARDINAL
taxlaw-2830	264	1	856-57	CARDINAL
taxlaw-2830	265	1	38	CARDINAL
taxlaw-2830	267	1	39	CARDINAL
taxlaw-2830	269	1	40 i.r.c	QUANTITY
taxlaw-2830	271	1	41	CARDINAL
taxlaw-2830	274	1	851	CARDINAL
taxlaw-2830	277	1	rics	PERSON
taxlaw-2830	279	1	42	DATE
taxlaw-2830	279	2	17	CARDINAL
taxlaw-2830	279	3	159	CARDINAL
taxlaw-2830	279	4	cauble & polsky	ORG
taxlaw-2830	279	5	supra	PERSON
taxlaw-2830	279	6	17	CARDINAL
taxlaw-2830	279	7	supra	PERSON
taxlaw-2830	279	8	12	CARDINAL
taxlaw-2830	279	9	101	CARDINAL
taxlaw-2830	280	1	columbia journal of tax law	ORG
taxlaw-2830	281	1	156	CARDINAL
taxlaw-2830	281	2	1	CARDINAL
taxlaw-2830	282	1	at least 90 percent	PERCENT
taxlaw-2830	283	1	43	CARDINAL
taxlaw-2830	285	1	44	DATE
taxlaw-2830	286	1	45	CARDINAL
taxlaw-2830	286	2	subsidiary‖	DATE
taxlaw-2830	286	3	the united states	GPE
taxlaw-2830	286	4	―non-u.s	EVENT
taxlaw-2830	286	5	subsidiary‖	DATE
taxlaw-2830	286	6	the united states	GPE
taxlaw-2830	287	1	46	CARDINAL
taxlaw-2830	287	2	u.s.	GPE
taxlaw-2830	288	1	43	CARDINAL
taxlaw-2830	288	2	ii.a	DATE
taxlaw-2830	288	3	44	DATE
taxlaw-2830	288	4	17	CARDINAL
taxlaw-2830	288	5	159	CARDINAL
taxlaw-2830	288	6	cauble & polsky	ORG
taxlaw-2830	288	7	supra	PERSON
taxlaw-2830	288	8	17	CARDINAL
taxlaw-2830	288	9	supra	PERSON
taxlaw-2830	288	10	12	CARDINAL
taxlaw-2830	288	11	101	CARDINAL
taxlaw-2830	289	1	45	CARDINAL
taxlaw-2830	291	1	46	CARDINAL
taxlaw-2830	291	2	17	CARDINAL
taxlaw-2830	291	3	159	CARDINAL
taxlaw-2830	291	4	cauble & polsky	ORG
taxlaw-2830	291	5	supra	PERSON
taxlaw-2830	291	6	17	CARDINAL
taxlaw-2830	291	7	supra	PERSON
taxlaw-2830	291	8	12	CARDINAL
taxlaw-2830	291	9	101	CARDINAL
taxlaw-2830	292	1	u.s.	GPE
taxlaw-2830	292	2	u.s.	GPE
taxlaw-2830	292	3	2015	CARDINAL
taxlaw-2830	292	4	157	CARDINAL
taxlaw-2830	293	1	47	CARDINAL
taxlaw-2830	294	1	48	CARDINAL
taxlaw-2830	295	1	u.s.	GPE
taxlaw-2830	295	2	non-u.s.	ORG
taxlaw-2830	295	3	u.s.	GPE
taxlaw-2830	295	4	non-u.s.	ORG
taxlaw-2830	296	1	49	CARDINAL
taxlaw-2830	296	2	100 percent	PERCENT
taxlaw-2830	296	3	u.s.	GPE
taxlaw-2830	296	4	non-u.s.	GPE
taxlaw-2830	296	5	u.s.	GPE
taxlaw-2830	297	1	nonu.s	GPE
taxlaw-2830	298	1	50	CARDINAL
taxlaw-2830	298	2	any particular year	DATE
taxlaw-2830	298	3	at least 90 percent	PERCENT
taxlaw-2830	298	4	100 percent	PERCENT
taxlaw-2830	299	1	51	CARDINAL
taxlaw-2830	299	2	u.s.	GPE
taxlaw-2830	299	3	u.s.	GPE
taxlaw-2830	301	1	u.s.	GPE
taxlaw-2830	301	2	u.s subsidiary	GPE
taxlaw-2830	302	1	52	CARDINAL
taxlaw-2830	302	2	u.s.	GPE
taxlaw-2830	303	1	53	CARDINAL
taxlaw-2830	304	1	u.s.	GPE
taxlaw-2830	305	1	54	CARDINAL
taxlaw-2830	305	2	u.s.	GPE
taxlaw-2830	306	1	u.s.	GPE
taxlaw-2830	306	2	u.s.	GPE
taxlaw-2830	307	1	u.s.	GPE
taxlaw-2830	307	2	47	CARDINAL
taxlaw-2830	309	1	301(c)(1	CARDINAL
taxlaw-2830	310	1	316	CARDINAL
taxlaw-2830	313	1	301(c)(3)(a	DATE
taxlaw-2830	314	1	non-u.s.	GPE
taxlaw-2830	315	1	―antideferral‖	PERSON
taxlaw-2830	316	1	non-u.s.	GPE
taxlaw-2830	317	1	48	CARDINAL
taxlaw-2830	318	1	7704(d	DATE
taxlaw-2830	319	1	49	DATE
taxlaw-2830	319	2	supra	PERSON
taxlaw-2830	319	3	44	CARDINAL
taxlaw-2830	320	1	51	CARDINAL
taxlaw-2830	320	2	17	CARDINAL
taxlaw-2830	320	3	159	CARDINAL
taxlaw-2830	320	4	cauble & polsky	ORG
taxlaw-2830	320	5	supra	PERSON
taxlaw-2830	320	6	17	CARDINAL
taxlaw-2830	321	1	supra	PERSON
taxlaw-2830	321	2	12	CARDINAL
taxlaw-2830	321	3	101	CARDINAL
taxlaw-2830	321	4	17	CARDINAL
taxlaw-2830	321	5	165	CARDINAL
taxlaw-2830	321	6	cauble & polsky	ORG
taxlaw-2830	321	7	supra	PERSON
taxlaw-2830	321	8	17	CARDINAL
taxlaw-2830	321	9	supra	PERSON
taxlaw-2830	321	10	12	CARDINAL
taxlaw-2830	321	11	102	CARDINAL
taxlaw-2830	322	1	53	CARDINAL
taxlaw-2830	323	1	163	CARDINAL
taxlaw-2830	324	1	54	CARDINAL
taxlaw-2830	325	1	7704(d)(1)(a	DATE
taxlaw-2830	326	1	u.s.	GPE
taxlaw-2830	331	1	columbia journal of tax law	ORG
taxlaw-2830	332	1	55	CARDINAL
taxlaw-2830	333	1	non-u.s	NORP
taxlaw-2830	334	1	non-u.s	NORP
taxlaw-2830	334	2	non-u.s.	GPE
taxlaw-2830	334	3	u.s.	GPE
taxlaw-2830	334	4	u.s.	GPE
taxlaw-2830	334	5	u.s.	GPE
taxlaw-2830	335	1	56	CARDINAL
taxlaw-2830	335	2	non-u.s.	GPE
taxlaw-2830	335	3	u.s.	GPE
taxlaw-2830	335	4	u.s.	GPE
taxlaw-2830	336	1	57	CARDINAL
taxlaw-2830	336	2	non-u.s	NORP
taxlaw-2830	336	3	u.s.	GPE
taxlaw-2830	337	1	u.s.	GPE
taxlaw-2830	337	2	non-u.s	NORP
taxlaw-2830	338	1	less than 90 percent	PERCENT
taxlaw-2830	339	1	58	CARDINAL
taxlaw-2830	340	1	one	CARDINAL
taxlaw-2830	340	2	blackstone group	ORG
taxlaw-2830	340	3	blackstone	ORG
taxlaw-2830	340	4	blackstone	ORG
taxlaw-2830	341	1	59	CARDINAL
taxlaw-2830	342	1	blackstone	ORG
taxlaw-2830	343	1	blackstone group	ORG
taxlaw-2830	343	2	l.p.	GPE
taxlaw-2830	343	3	blackstone	PERSON
taxlaw-2830	344	1	60	CARDINAL
taxlaw-2830	344	2	blackstone	ORG
taxlaw-2830	344	3	l.p.	GPE
taxlaw-2830	344	4	the new york stock exchange	ORG
taxlaw-2830	345	1	61	CARDINAL
taxlaw-2830	345	2	blackstone	ORG
taxlaw-2830	345	3	l.p.	GPE
taxlaw-2830	345	4	one	CARDINAL
taxlaw-2830	345	5	1	CARDINAL
taxlaw-2830	345	6	at least 90 percent	PERCENT
taxlaw-2830	346	1	62	CARDINAL
taxlaw-2830	346	2	blackstone group	ORG
taxlaw-2830	346	3	l.p.	GPE
taxlaw-2830	347	1	55	CARDINAL
taxlaw-2830	347	2	u.s.	GPE
taxlaw-2830	348	1	u.s.	GPE
taxlaw-2830	349	1	56	CARDINAL
taxlaw-2830	350	1	881–882	CARDINAL
taxlaw-2830	350	2	57	CARDINAL
taxlaw-2830	350	3	17	CARDINAL
taxlaw-2830	350	4	165	CARDINAL
taxlaw-2830	350	5	cauble & polsky	ORG
taxlaw-2830	350	6	supra	PERSON
taxlaw-2830	350	7	17	CARDINAL
taxlaw-2830	351	1	58	DATE
taxlaw-2830	351	2	ii.a	DATE
taxlaw-2830	352	1	59	CARDINAL
taxlaw-2830	352	2	blackstone	ORG
taxlaw-2830	352	3	l.p.	GPE
taxlaw-2830	352	4	1	CARDINAL
taxlaw-2830	352	5	mar. 22, 2007	DATE
taxlaw-2830	352	6	blackstone s-1	PERSON
taxlaw-2830	353	1	60	CARDINAL
taxlaw-2830	354	1	10	CARDINAL
taxlaw-2830	356	1	17	CARDINAL
taxlaw-2830	357	1	62	CARDINAL
taxlaw-2830	358	1	202	CARDINAL
taxlaw-2830	358	2	―we	CARDINAL
taxlaw-2830	358	3	each taxable year	DATE
taxlaw-2830	359	1	u.s.	GPE
taxlaw-2830	360	1	simpson thacher & bartlett llp	ORG
taxlaw-2830	360	2	section 7704	LAW
taxlaw-2830	360	3	u.s.	GPE
taxlaw-2830	361	1	2015	CARDINAL
taxlaw-2830	361	2	159	CARDINAL
taxlaw-2830	362	1	blackstone	ORG
taxlaw-2830	363	1	63	CARDINAL
taxlaw-2830	363	2	blackstone group	ORG
taxlaw-2830	363	3	l.p.	GPE
taxlaw-2830	364	1	64	CARDINAL
taxlaw-2830	364	2	blackstone group	ORG
taxlaw-2830	364	3	l.p.	GPE
taxlaw-2830	364	4	blackstone group	ORG
taxlaw-2830	364	5	l.p.	GPE
taxlaw-2830	364	6	1	CARDINAL
taxlaw-2830	365	1	65	CARDINAL
taxlaw-2830	365	2	blackstone	ORG
taxlaw-2830	365	3	l.p.	GPE
taxlaw-2830	367	1	blackstone group	ORG
taxlaw-2830	367	2	l.p.	GPE
taxlaw-2830	367	3	blackstone	ORG
taxlaw-2830	368	1	blackstone group	ORG
taxlaw-2830	368	2	u.s.	GPE
taxlaw-2830	368	3	1	CARDINAL
taxlaw-2830	368	4	u.s.	GPE
taxlaw-2830	368	5	non-u.s.	ORG
taxlaw-2830	369	1	66	CARDINAL
taxlaw-2830	369	2	u.s.	GPE
taxlaw-2830	369	3	blackstone group	ORG
taxlaw-2830	369	4	l.p.	GPE
taxlaw-2830	369	5	blackstone group	ORG
taxlaw-2830	369	6	l.p.	GPE
taxlaw-2830	370	1	67	CARDINAL
taxlaw-2830	371	1	blackstone group	ORG
taxlaw-2830	371	2	l.p.	GPE
taxlaw-2830	372	1	the united states	GPE
taxlaw-2830	372	2	u.s.	GPE
taxlaw-2830	372	3	u.s.	GPE
taxlaw-2830	372	4	1	CARDINAL
taxlaw-2830	373	1	68	CARDINAL
taxlaw-2830	374	1	blackstone group	ORG
taxlaw-2830	374	2	blackstone group	ORG
taxlaw-2830	374	3	l.p.	GPE
taxlaw-2830	375	1	69	CARDINAL
taxlaw-2830	376	1	63	CARDINAL
taxlaw-2830	381	1	64	CARDINAL
taxlaw-2830	383	1	65	CARDINAL
taxlaw-2830	383	2	blackstone s-1	PERSON
taxlaw-2830	383	3	59	CARDINAL
taxlaw-2830	383	4	203	CARDINAL
taxlaw-2830	383	5	blackstone group	ORG
taxlaw-2830	383	6	l.p.	GPE
taxlaw-2830	383	7	iii gp l.p.	PERSON
taxlaw-2830	383	8	blackstone	ORG
taxlaw-2830	383	9	l.p.	GPE
taxlaw-2830	384	1	66	CARDINAL
taxlaw-2830	385	1	202–04	DATE
taxlaw-2830	385	2	blackstone group	ORG
taxlaw-2830	385	3	l.p.	GPE
taxlaw-2830	385	4	each taxable year	DATE
taxlaw-2830	385	5	blackstone group	ORG
taxlaw-2830	385	6	l.p.	GPE
taxlaw-2830	385	7	u.s.	GPE
taxlaw-2830	385	8	blackstone	ORG
taxlaw-2830	385	9	i gp inc.	ORG
taxlaw-2830	385	10	blackstone group	ORG
taxlaw-2830	385	11	l.p.	GPE
taxlaw-2830	385	12	blackstone	ORG
taxlaw-2830	385	13	i gp inc	ORG
taxlaw-2830	386	1	blackstone	ORG
taxlaw-2830	386	2	i gp inc.	ORG
taxlaw-2830	386	3	blackstone group	ORG
taxlaw-2830	386	4	l.p.	GPE
taxlaw-2830	387	1	67	CARDINAL
taxlaw-2830	388	1	d.	NORP
taxlaw-2830	388	2	the united states	GPE
taxlaw-2830	388	3	u.s.	GPE
taxlaw-2830	389	1	68	CARDINAL
taxlaw-2830	390	1	202-03	QUANTITY
taxlaw-2830	390	2	two	CARDINAL
taxlaw-2830	390	3	the united states	GPE
taxlaw-2830	390	4	i gp inc.	ORG
taxlaw-2830	391	1	blackstone holdings ii gp inc.	ORG
taxlaw-2830	392	1	69	CARDINAL
taxlaw-2830	392	2	blackstone group	ORG
taxlaw-2830	392	3	l.p.	GPE
taxlaw-2830	392	4	blackstone group	ORG
taxlaw-2830	392	5	l.p.	GPE
taxlaw-2830	393	1	61	CARDINAL
taxlaw-2830	393	2	160	CARDINAL
taxlaw-2830	393	3	blackstone group	ORG
taxlaw-2830	393	4	l.p.	GPE
taxlaw-2830	394	1	70	CARDINAL
taxlaw-2830	395	1	71 one	CARDINAL
taxlaw-2830	395	2	the united states	GPE
taxlaw-2830	395	3	u.s.	GPE
taxlaw-2830	395	4	non-u.s.	GPE
taxlaw-2830	395	5	1	CARDINAL
taxlaw-2830	396	1	72	DATE
taxlaw-2830	397	1	u.s.	GPE
taxlaw-2830	397	2	u.s.	GPE
taxlaw-2830	398	1	73	CARDINAL
taxlaw-2830	398	2	u.s.	GPE
taxlaw-2830	398	3	u.s.	GPE
taxlaw-2830	399	1	74	CARDINAL
taxlaw-2830	399	2	2	CARDINAL
taxlaw-2830	399	3	3	CARDINAL
taxlaw-2830	400	1	2	CARDINAL
taxlaw-2830	400	2	3	CARDINAL
taxlaw-2830	401	1	75	CARDINAL
taxlaw-2830	401	2	2	CARDINAL
taxlaw-2830	401	3	2	CARDINAL
taxlaw-2830	402	1	76	CARDINAL
taxlaw-2830	402	2	a per-day	DATE
taxlaw-2830	403	1	77	CARDINAL
taxlaw-2830	403	2	irs	ORG
taxlaw-2830	404	1	blackstone	ORG
taxlaw-2830	404	2	l.p.	GPE
taxlaw-2830	404	3	one	CARDINAL
taxlaw-2830	405	1	u.s.	GPE
taxlaw-2830	406	1	70	CARDINAL
taxlaw-2830	407	1	7704(d)(1)(a	DATE
taxlaw-2830	408	1	71	CARDINAL
taxlaw-2830	409	1	163	CARDINAL
taxlaw-2830	412	1	blackstone group	ORG
taxlaw-2830	412	2	l.p.	GPE
taxlaw-2830	413	1	blackstone	ORG
taxlaw-2830	413	2	l.p.	GPE
taxlaw-2830	414	1	72	CARDINAL
taxlaw-2830	414	2	blackstone s-1	PERSON
taxlaw-2830	414	3	59	CARDINAL
taxlaw-2830	414	4	204	CARDINAL
taxlaw-2830	415	1	73	CARDINAL
taxlaw-2830	416	1	204	CARDINAL
taxlaw-2830	417	1	l.p.	GPE
taxlaw-2830	417	2	u.s.	GPE
taxlaw-2830	418	1	blackstone	ORG
taxlaw-2830	419	1	l.p.	GPE
taxlaw-2830	419	2	eci	PERSON
taxlaw-2830	420	1	u.s.	GPE
taxlaw-2830	421	1	74	CARDINAL
taxlaw-2830	422	1	cauble & polsky	ORG
taxlaw-2830	422	2	supra	PERSON
taxlaw-2830	422	3	17	CARDINAL
taxlaw-2830	423	1	76	CARDINAL
taxlaw-2830	423	2	201320007	DATE
taxlaw-2830	424	1	77	CARDINAL
taxlaw-2830	425	1	201320007	DATE
taxlaw-2830	426	1	reit	PERSON
taxlaw-2830	426	2	reit	GPE
taxlaw-2830	426	3	2015	CARDINAL
taxlaw-2830	426	4	161	CARDINAL
taxlaw-2830	427	1	79	CARDINAL
taxlaw-2830	429	1	25 percent	PERCENT
taxlaw-2830	430	1	80	CARDINAL
taxlaw-2830	430	2	3	CARDINAL
taxlaw-2830	430	3	3	CARDINAL
taxlaw-2830	431	1	81	CARDINAL
taxlaw-2830	433	1	82	CARDINAL
taxlaw-2830	435	1	83	CARDINAL
taxlaw-2830	435	2	3	CARDINAL
taxlaw-2830	435	3	windstream holdings, inc.	ORG
taxlaw-2830	437	1	84	CARDINAL
taxlaw-2830	437	2	windstream	ORG
taxlaw-2830	440	1	79	CARDINAL
taxlaw-2830	442	1	80	CARDINAL
taxlaw-2830	444	1	81	CARDINAL
taxlaw-2830	444	2	penn national gaming inc.	ORG
taxlaw-2830	446	1	penn national gaming inc.	ORG
taxlaw-2830	446	2	robert willens	PERSON
taxlaw-2830	446	3	irs	ORG
taxlaw-2830	446	4	2013	DATE
taxlaw-2830	446	5	today	DATE
taxlaw-2830	446	6	239-10	CARDINAL
taxlaw-2830	446	7	sept. 16, 2013	DATE
taxlaw-2830	447	1	82	CARDINAL
taxlaw-2830	451	1	supra	PERSON
taxlaw-2830	451	2	81	CARDINAL
taxlaw-2830	451	3	83	DATE
taxlaw-2830	455	1	84	CARDINAL
taxlaw-2830	455	2	thomas gryta & ryan knutson	ORG
taxlaw-2830	455	3	windstream	ORG
taxlaw-2830	455	4	irs	ORG
taxlaw-2830	455	5	wall street journal	ORG
taxlaw-2830	455	6	july 30, 2014	DATE
taxlaw-2830	456	1	reit	PERSON
taxlaw-2830	456	2	columbia journal of tax law	ORG
taxlaw-2830	459	1	recent years	DATE
taxlaw-2830	461	1	irs	ORG
taxlaw-2830	461	2	congress	ORG
taxlaw-2830	461	3	85	CARDINAL
taxlaw-2830	462	1	first	ORDINAL
taxlaw-2830	464	1	a.	PERSON
taxlaw-2830	467	1	86	CARDINAL
taxlaw-2830	468	1	87	CARDINAL
taxlaw-2830	469	1	88 85	CARDINAL
taxlaw-2830	469	2	supra	PERSON
taxlaw-2830	469	3	3-12	CARDINAL
taxlaw-2830	470	1	86	CARDINAL
taxlaw-2830	470	2	sullivan	PERSON
taxlaw-2830	470	3	12	CARDINAL
taxlaw-2830	471	1	first	ORDINAL
taxlaw-2830	472	1	87	CARDINAL
taxlaw-2830	473	1	joseph m. dodge	PERSON
taxlaw-2830	473	2	50	CARDINAL
taxlaw-2830	473	3	265	CARDINAL
taxlaw-2830	473	4	269	CARDINAL
taxlaw-2830	473	5	1995	DATE
taxlaw-2830	473	6	r. glenn hubbard	PERSON
taxlaw-2830	473	7	the treasury department	ORG
taxlaw-2830	473	8	7	CARDINAL
taxlaw-2830	473	9	j. econ	PERSON
taxlaw-2830	474	1	persp	PERSON
taxlaw-2830	475	1	115	CARDINAL
taxlaw-2830	475	2	117-19	CARDINAL
taxlaw-2830	475	3	1993	DATE
taxlaw-2830	475	4	charles e. mclure	PERSON
taxlaw-2830	475	5	88	CARDINAL
taxlaw-2830	476	1	l. rev	PERSON
taxlaw-2830	476	2	532	CARDINAL
taxlaw-2830	476	3	540	CARDINAL
taxlaw-2830	476	4	1975	DATE
taxlaw-2830	476	5	alvin warren	PERSON
taxlaw-2830	476	6	94	CARDINAL
taxlaw-2830	477	1	l. rev	PERSON
taxlaw-2830	477	2	719	CARDINAL
taxlaw-2830	477	3	725	CARDINAL
taxlaw-2830	477	4	1981	DATE
taxlaw-2830	478	1	88	CARDINAL
taxlaw-2830	478	2	calvin h. johnson	PERSON
taxlaw-2830	478	3	117	CARDINAL
taxlaw-2830	478	4	1082	DATE
taxlaw-2830	478	5	1084	DATE
taxlaw-2830	478	6	2007	DATE
taxlaw-2830	478	7	supra	PERSON
taxlaw-2830	478	8	12	CARDINAL
taxlaw-2830	478	9	107	CARDINAL
taxlaw-2830	480	1	congress	ORG
taxlaw-2830	480	2	ptp	GPE
taxlaw-2830	480	3	1987	DATE
taxlaw-2830	482	1	this 2015	DATE
taxlaw-2830	482	2	163	CARDINAL
taxlaw-2830	484	1	89	CARDINAL
taxlaw-2830	485	1	90	CARDINAL
taxlaw-2830	488	1	91	CARDINAL
taxlaw-2830	489	1	92	CARDINAL
taxlaw-2830	489	2	one	CARDINAL
taxlaw-2830	490	1	93	CARDINAL
taxlaw-2830	491	1	two	CARDINAL
taxlaw-2830	492	1	first	ORDINAL
taxlaw-2830	493	1	congress	ORG
taxlaw-2830	493	2	david a. weisbach	PERSON
taxlaw-2830	493	3	84	CARDINAL
taxlaw-2830	493	4	cornell l. rev	PERSON
taxlaw-2830	493	5	1627	CARDINAL
taxlaw-2830	493	6	1629-30	CARDINAL
taxlaw-2830	493	7	four	CARDINAL
taxlaw-2830	494	1	four	CARDINAL
taxlaw-2830	499	1	89	CARDINAL
taxlaw-2830	499	2	rebecca s. rudnick	PERSON
taxlaw-2830	499	3	39	CARDINAL
taxlaw-2830	499	4	w. res	PERSON
taxlaw-2830	500	1	l. rev	PERSON
taxlaw-2830	501	1	965	CARDINAL
taxlaw-2830	501	2	986	CARDINAL
taxlaw-2830	501	3	1989	DATE
taxlaw-2830	501	4	―it	ORG
taxlaw-2830	502	1	1103-06	DATE
taxlaw-2830	503	1	90	CARDINAL
taxlaw-2830	503	2	anthony p. polito	PERSON
taxlaw-2830	503	3	55	CARDINAL
taxlaw-2830	503	4	l. rev	PERSON
taxlaw-2830	503	5	1	CARDINAL
taxlaw-2830	503	6	19-20	CARDINAL
taxlaw-2830	503	7	2003	DATE
taxlaw-2830	504	1	91	CARDINAL
taxlaw-2830	504	2	jane g. gravelle & laurence	PERSON
taxlaw-2830	504	3	j. kotlikoff	PERSON
taxlaw-2830	504	4	97	CARDINAL
taxlaw-2830	504	5	j. pol.	PERSON
taxlaw-2830	506	1	749	CARDINAL
taxlaw-2830	506	2	757	CARDINAL
taxlaw-2830	506	3	1989	DATE
taxlaw-2830	508	1	92	CARDINAL
taxlaw-2830	508	2	supra	PERSON
taxlaw-2830	508	3	89	CARDINAL
taxlaw-2830	508	4	1121-22	CARDINAL
taxlaw-2830	509	1	93	CARDINAL
taxlaw-2830	509	2	supra	PERSON
taxlaw-2830	509	3	89	CARDINAL
taxlaw-2830	509	4	986	CARDINAL
taxlaw-2830	509	5	1103-06	DATE
taxlaw-2830	509	6	1114-15	DATE
taxlaw-2830	510	1	columbia journal of tax law	ORG
taxlaw-2830	510	2	164	CARDINAL
taxlaw-2830	511	1	94 second	TIME
taxlaw-2830	512	1	95	CARDINAL
taxlaw-2830	516	1	96	CARDINAL
taxlaw-2830	520	1	97	CARDINAL
taxlaw-2830	521	1	congress	ORG
taxlaw-2830	521	2	congress	ORG
taxlaw-2830	522	1	98	CARDINAL
taxlaw-2830	523	1	99 94	CARDINAL
taxlaw-2830	525	1	100-391	CARDINAL
taxlaw-2830	525	2	2	CARDINAL
taxlaw-2830	525	3	1065	CARDINAL
taxlaw-2830	525	4	1987	DATE
taxlaw-2830	527	1	two	CARDINAL
taxlaw-2830	528	1	95	CARDINAL
taxlaw-2830	528	2	supra	PERSON
taxlaw-2830	528	3	88	CARDINAL
taxlaw-2830	528	4	1630	DATE
taxlaw-2830	530	1	96	CARDINAL
taxlaw-2830	530	2	supra	PERSON
taxlaw-2830	530	3	88	CARDINAL
taxlaw-2830	530	4	1669–70	CARDINAL
taxlaw-2830	532	1	two	CARDINAL
taxlaw-2830	536	1	97	CARDINAL
taxlaw-2830	539	1	100-391	CARDINAL
taxlaw-2830	539	2	1987	DATE
taxlaw-2830	541	1	karen c. burke	PERSON
taxlaw-2830	541	2	40	CARDINAL
taxlaw-2830	541	3	pepp	ORG
taxlaw-2830	542	1	l. rev	PERSON
taxlaw-2830	542	2	1329	CARDINAL
taxlaw-2830	542	3	2013	DATE
taxlaw-2830	543	1	98	CARDINAL
taxlaw-2830	543	2	ii.a	DATE
taxlaw-2830	544	1	99	CARDINAL
taxlaw-2830	544	2	ii.a	DATE
taxlaw-2830	544	3	2015	CARDINAL
taxlaw-2830	544	4	165	CARDINAL
taxlaw-2830	546	1	100	CARDINAL
taxlaw-2830	547	1	101	CARDINAL
taxlaw-2830	549	1	102	CARDINAL
taxlaw-2830	551	1	two	CARDINAL
taxlaw-2830	552	1	103 100	CARDINAL
taxlaw-2830	552	2	supra	PERSON
taxlaw-2830	552	3	12	CARDINAL
taxlaw-2830	552	4	111	CARDINAL
taxlaw-2830	557	1	ptp	GPE
taxlaw-2830	558	1	congress	ORG
taxlaw-2830	559	1	cooperatives	ORG
taxlaw-2830	561	1	george k. yin	PERSON
taxlaw-2830	561	2	4	CARDINAL
taxlaw-2830	561	3	fla	GPE
taxlaw-2830	562	1	141	CARDINAL
taxlaw-2830	562	2	1999	DATE
taxlaw-2830	563	1	first	ORDINAL
taxlaw-2830	565	1	101	CARDINAL
taxlaw-2830	565	2	willard b. taylor	PERSON
taxlaw-2830	565	3	64	CARDINAL
taxlaw-2830	566	1	1 (	CARDINAL
taxlaw-2830	566	2	2010	DATE
taxlaw-2830	566	3	ptps	ORG
taxlaw-2830	566	4	willard b. taylor &	PERSON
taxlaw-2830	566	5	diana l. wollman	PERSON
taxlaw-2830	566	6	53	CARDINAL
taxlaw-2830	567	1	95	CARDINAL
taxlaw-2830	567	2	1999	DATE
taxlaw-2830	568	1	102	CARDINAL
taxlaw-2830	568	2	11	CARDINAL
taxlaw-2830	569	1	103	CARDINAL
taxlaw-2830	571	1	100-391	CARDINAL
taxlaw-2830	571	2	2	CARDINAL
taxlaw-2830	571	3	1066	DATE
taxlaw-2830	571	4	1987	DATE
taxlaw-2830	572	1	columbia journal of tax	ORG
taxlaw-2830	573	1	three	CARDINAL
taxlaw-2830	574	1	three	CARDINAL
taxlaw-2830	575	1	first	ORDINAL
taxlaw-2830	576	1	104	CARDINAL
taxlaw-2830	579	1	section 243	LAW
taxlaw-2830	580	1	105	CARDINAL
taxlaw-2830	580	2	congress	ORG
taxlaw-2830	580	3	congress	ORG
taxlaw-2830	580	4	section 243	LAW
taxlaw-2830	581	1	106	CARDINAL
taxlaw-2830	583	1	second	ORDINAL
taxlaw-2830	586	1	104	CARDINAL
taxlaw-2830	587	1	1068	CARDINAL
taxlaw-2830	590	1	105 i.r.c	QUANTITY
taxlaw-2830	591	1	243	CARDINAL
taxlaw-2830	591	2	2012	DATE
taxlaw-2830	592	1	section 243	LAW
taxlaw-2830	593	1	first	ORDINAL
taxlaw-2830	594	1	second	ORDINAL
taxlaw-2830	597	1	106	CARDINAL
taxlaw-2830	597	2	section 243	LAW
taxlaw-2830	597	3	70 percent	PERCENT
taxlaw-2830	597	4	up to 100 percent	PERCENT
taxlaw-2830	599	1	243	CARDINAL
taxlaw-2830	599	2	2012	DATE
taxlaw-2830	600	1	congress	ORG
taxlaw-2830	600	2	section 243	LAW
taxlaw-2830	600	3	100 percent	PERCENT
taxlaw-2830	601	1	2015	CARDINAL
taxlaw-2830	601	2	167	CARDINAL
taxlaw-2830	603	1	107	CARDINAL
taxlaw-2830	606	1	108	CARDINAL
taxlaw-2830	608	1	109	CARDINAL
taxlaw-2830	608	2	third	ORDINAL
taxlaw-2830	609	1	congress	ORG
taxlaw-2830	610	1	110	CARDINAL
taxlaw-2830	615	1	111 107	CARDINAL
taxlaw-2830	617	1	100-391	CARDINAL
taxlaw-2830	617	2	2	CARDINAL
taxlaw-2830	617	3	1068	CARDINAL
taxlaw-2830	617	4	1987	DATE
taxlaw-2830	618	1	108	CARDINAL
taxlaw-2830	619	1	109	CARDINAL
taxlaw-2830	620	1	110	CARDINAL
taxlaw-2830	622	1	2020	DATE
taxlaw-2830	622	2	86th cong.	ORG
taxlaw-2830	622	3	2d	CARDINAL
taxlaw-2830	623	1	3 (1960	DATE
taxlaw-2830	626	1	bradley t. borden	PERSON
taxlaw-2830	627	1	111	CARDINAL
taxlaw-2830	628	1	one	CARDINAL
taxlaw-2830	629	1	columbia journal of tax law	ORG
taxlaw-2830	630	1	168	CARDINAL
taxlaw-2830	633	1	112	CARDINAL
taxlaw-2830	635	1	113	CARDINAL
taxlaw-2830	638	1	one	CARDINAL
taxlaw-2830	642	1	only one	CARDINAL
taxlaw-2830	644	1	first	ORDINAL
taxlaw-2830	645	1	second	ORDINAL
taxlaw-2830	646	1	at least 90 percent	PERCENT
taxlaw-2830	647	1	only 89.99 percent	PERCENT
taxlaw-2830	648	1	supra	PERSON
taxlaw-2830	648	2	23	CARDINAL
taxlaw-2830	649	1	one	CARDINAL
taxlaw-2830	649	2	one	CARDINAL
taxlaw-2830	650	1	112	CARDINAL
taxlaw-2830	650	2	2	CARDINAL
taxlaw-2830	652	1	113	CARDINAL
taxlaw-2830	652	2	supra	PERSON
taxlaw-2830	652	3	102	CARDINAL
taxlaw-2830	653	1	2015	CARDINAL
taxlaw-2830	653	2	169	CARDINAL
taxlaw-2830	655	1	114	CARDINAL
taxlaw-2830	656	1	third	ORDINAL
taxlaw-2830	659	1	a.	PERSON
taxlaw-2830	661	1	115	CARDINAL
taxlaw-2830	663	1	blackstone group	ORG
taxlaw-2830	663	2	l.p.	GPE
taxlaw-2830	665	1	116	CARDINAL
taxlaw-2830	665	2	blackstone	ORG
taxlaw-2830	666	1	blackstone group	ORG
taxlaw-2830	666	2	l.p.	GPE
taxlaw-2830	666	3	blackstone	PERSON
taxlaw-2830	667	1	117	CARDINAL
taxlaw-2830	667	2	blackstone group	ORG
taxlaw-2830	667	3	l.p.	GPE
taxlaw-2830	668	1	118	CARDINAL
taxlaw-2830	668	2	blackstone	PERSON
taxlaw-2830	668	3	the blackstone firm‘s management	ORG
taxlaw-2830	668	4	114	CARDINAL
taxlaw-2830	668	5	l. batchelder	PERSON
taxlaw-2830	669	1	63	CARDINAL
taxlaw-2830	669	2	1	CARDINAL
taxlaw-2830	669	3	91 n.303	CARDINAL
taxlaw-2830	669	4	2009	DATE
taxlaw-2830	669	5	karen c. burke & grayson m.p	PERSON
taxlaw-2830	669	6	20	CARDINAL
taxlaw-2830	669	7	499	CARDINAL
taxlaw-2830	669	8	531	CARDINAL
taxlaw-2830	669	9	2001	DATE
taxlaw-2830	669	10	glenn e. coven	PERSON
taxlaw-2830	669	11	44	CARDINAL
taxlaw-2830	669	12	145	CARDINAL
taxlaw-2830	669	13	174-75	CARDINAL
taxlaw-2830	669	14	deborah l. paul	PERSON
taxlaw-2830	669	15	64	CARDINAL
taxlaw-2830	670	1	37	CARDINAL
taxlaw-2830	670	2	40	DATE
taxlaw-2830	670	3	2010	DATE
taxlaw-2830	670	4	clinton g. wallace	PERSON
taxlaw-2830	670	5	8	CARDINAL
taxlaw-2830	671	1	j.l. &	ORG
taxlaw-2830	672	1	227	CARDINAL
taxlaw-2830	672	2	234	CARDINAL
taxlaw-2830	672	3	2011	DATE
taxlaw-2830	672	4	lawrence zelenak	PERSON
taxlaw-2830	672	5	54	CARDINAL
taxlaw-2830	672	6	1	CARDINAL
taxlaw-2830	672	7	59	DATE
taxlaw-2830	672	8	2000	DATE
taxlaw-2830	672	9	lawrence zelenak	PERSON
taxlaw-2830	672	10	46	CARDINAL
taxlaw-2830	673	1	l. rev	PERSON
taxlaw-2830	673	2	361	CARDINAL
taxlaw-2830	673	3	416	CARDINAL
taxlaw-2830	674	1	andrew blair-stanek	PERSON
taxlaw-2830	674	2	99	CARDINAL
taxlaw-2830	675	1	l. rev	PERSON
taxlaw-2830	675	2	1169	CARDINAL
taxlaw-2830	675	3	2013	DATE
taxlaw-2830	676	1	115	CARDINAL
taxlaw-2830	677	1	15	CARDINAL
taxlaw-2830	680	1	116	CARDINAL
taxlaw-2830	680	2	59	CARDINAL
taxlaw-2830	681	1	117	CARDINAL
taxlaw-2830	681	2	supra	PERSON
taxlaw-2830	681	3	60–61	CARDINAL
taxlaw-2830	682	1	118	CARDINAL
taxlaw-2830	682	2	supra	PERSON
taxlaw-2830	682	3	12	CARDINAL
taxlaw-2830	682	4	109–10	CARDINAL
taxlaw-2830	682	5	blackstone	ORG
taxlaw-2830	683	1	blackstone	ORG
taxlaw-2830	684	1	columbia journal of tax	ORG
taxlaw-2830	684	2	170	CARDINAL
taxlaw-2830	685	1	119	CARDINAL
taxlaw-2830	685	2	blackstone group	ORG
taxlaw-2830	685	3	l.p.	GPE
taxlaw-2830	686	1	blackstone group	ORG
taxlaw-2830	686	2	l.p.	GPE
taxlaw-2830	687	1	blackstone	PERSON
taxlaw-2830	688	1	blackstone group	ORG
taxlaw-2830	688	2	l.p.	GPE
taxlaw-2830	689	1	blackstone group	ORG
taxlaw-2830	689	2	l.p.	GPE
taxlaw-2830	690	1	blackstone group	ORG
taxlaw-2830	690	2	l.p.	GPE
taxlaw-2830	691	1	blackstone group	ORG
taxlaw-2830	691	2	l.p.	GPE
taxlaw-2830	693	1	blackstone group	ORG
taxlaw-2830	693	2	l.p.	GPE
taxlaw-2830	695	1	blackstone group	ORG
taxlaw-2830	695	2	l.p.	GPE
taxlaw-2830	695	3	blackstone	PERSON
taxlaw-2830	696	1	blackstone group	ORG
taxlaw-2830	696	2	120	CARDINAL
taxlaw-2830	696	3	blackstone	ORG
taxlaw-2830	696	4	l.p.	GPE
taxlaw-2830	697	1	blackstone group	ORG
taxlaw-2830	697	2	l.p.	GPE
taxlaw-2830	700	1	119	CARDINAL
taxlaw-2830	701	1	steven m. rosenthal	PERSON
taxlaw-2830	701	2	140	CARDINAL
taxlaw-2830	701	3	1459	CARDINAL
taxlaw-2830	701	4	2013	DATE
taxlaw-2830	702	1	120	CARDINAL
taxlaw-2830	702	2	15	CARDINAL
taxlaw-2830	702	3	n.46	DATE
taxlaw-2830	702	4	fleischer	PERSON
taxlaw-2830	702	5	supra	PERSON
taxlaw-2830	702	6	12	CARDINAL
taxlaw-2830	702	7	109–10	CARDINAL
taxlaw-2830	702	8	blackstone	ORG
taxlaw-2830	703	1	blackstone	ORG
taxlaw-2830	704	1	2015	CARDINAL
taxlaw-2830	704	2	171	CARDINAL
taxlaw-2830	705	1	121	CARDINAL
taxlaw-2830	708	1	90 percent	PERCENT
taxlaw-2830	709	1	$100 million	MONEY
taxlaw-2830	709	2	$35 million	MONEY
taxlaw-2830	709	3	0	MONEY
taxlaw-2830	709	4	35%	PERCENT
taxlaw-2830	710	1	122	CARDINAL
taxlaw-2830	711	1	123	CARDINAL
taxlaw-2830	711	2	121	CARDINAL
taxlaw-2830	713	1	103	CARDINAL
taxlaw-2830	715	1	122	CARDINAL
taxlaw-2830	718	1	supra	PERSON
taxlaw-2830	720	1	123	CARDINAL
taxlaw-2830	722	1	899	MONEY
taxlaw-2830	722	2	100	MONEY
taxlaw-2830	722	3	a given year	DATE
taxlaw-2830	723	1	one more dollar	MONEY
taxlaw-2830	723	2	the year	DATE
taxlaw-2830	724	1	less than 90 percent	PERCENT
taxlaw-2830	726	1	35 percent	PERCENT
taxlaw-2830	726	2	0	MONEY
taxlaw-2830	727	1	one dollar	MONEY
taxlaw-2830	727	2	one dollar	MONEY
taxlaw-2830	728	1	one dollar	MONEY
taxlaw-2830	731	1	350	MONEY
taxlaw-2830	731	2	one dollar	MONEY
taxlaw-2830	732	1	an additional thirty	DATE
taxlaw-2830	733	1	90 percent	PERCENT
taxlaw-2830	734	1	one dollar	MONEY
taxlaw-2830	734	2	one dollar	MONEY
taxlaw-2830	735	1	columbia	ORG
taxlaw-2830	735	2	172	CARDINAL
taxlaw-2830	735	3	congress	ORG
taxlaw-2830	735	4	two	CARDINAL
taxlaw-2830	735	5	90 percent	PERCENT
taxlaw-2830	735	6	one	CARDINAL
taxlaw-2830	735	7	89.99 percent	PERCENT
taxlaw-2830	736	1	124	CARDINAL
taxlaw-2830	738	1	u.s.	GPE
taxlaw-2830	738	2	treasury	ORG
taxlaw-2830	738	3	the u.s. treasury	ORG
taxlaw-2830	740	1	the 90 percent	PERCENT
taxlaw-2830	740	2	90 percent	PERCENT
taxlaw-2830	742	1	60 percent	PERCENT
taxlaw-2830	742	2	40 percent	PERCENT
taxlaw-2830	743	1	125	CARDINAL
taxlaw-2830	744	1	126	CARDINAL
taxlaw-2830	745	1	127	CARDINAL
taxlaw-2830	745	2	two	CARDINAL
taxlaw-2830	746	1	one dollar	MONEY
taxlaw-2830	746	2	thirty-five cents	MONEY
taxlaw-2830	746	3	one dollar	MONEY
taxlaw-2830	747	1	90 percent	PERCENT
taxlaw-2830	748	1	david a. weisbach	PERSON
taxlaw-2830	748	2	66	CARDINAL
taxlaw-2830	749	1	l. rev	PERSON
taxlaw-2830	749	2	860	CARDINAL
taxlaw-2830	749	3	873–74	DATE
taxlaw-2830	749	4	1999	DATE
taxlaw-2830	750	1	124	CARDINAL
taxlaw-2830	751	1	congress	ORG
taxlaw-2830	751	2	90 percent	PERCENT
taxlaw-2830	752	1	one	CARDINAL
taxlaw-2830	752	2	two	CARDINAL
taxlaw-2830	754	1	125	CARDINAL
taxlaw-2830	755	1	126	CARDINAL
taxlaw-2830	755	2	the 90 percent	PERCENT
taxlaw-2830	755	3	irs	ORG
taxlaw-2830	756	1	7704	DATE
taxlaw-2830	757	1	andrew blair-stanek	PERSON
taxlaw-2830	757	2	99	CARDINAL
taxlaw-2830	758	1	1169	CARDINAL
taxlaw-2830	758	2	2013	DATE
taxlaw-2830	759	1	127	CARDINAL
taxlaw-2830	759	2	david a. weisbach	PERSON
taxlaw-2830	759	3	ten	CARDINAL
taxlaw-2830	759	4	55	CARDINAL
taxlaw-2830	759	5	215	CARDINAL
taxlaw-2830	759	6	222	CARDINAL
taxlaw-2830	760	1	2015	CARDINAL
taxlaw-2830	760	2	173	CARDINAL
taxlaw-2830	761	1	one	CARDINAL
taxlaw-2830	763	1	c. manipulability	PERSON
taxlaw-2830	766	1	128	CARDINAL
taxlaw-2830	768	1	only one	CARDINAL
taxlaw-2830	770	1	congress	ORG
taxlaw-2830	771	1	129	CARDINAL
taxlaw-2830	771	2	bradley t. borden	PERSON
taxlaw-2830	771	3	2013	DATE
taxlaw-2830	771	4	143	CARDINAL
taxlaw-2830	771	5	1513	CARDINAL
taxlaw-2830	771	6	2014	DATE
taxlaw-2830	772	1	128	CARDINAL
taxlaw-2830	774	1	u.s.	GPE
taxlaw-2830	778	1	2012	DATE
taxlaw-2830	779	1	129	CARDINAL
taxlaw-2830	779	2	15	CARDINAL
taxlaw-2830	780	1	columbia journal of tax law	ORG
taxlaw-2830	780	2	174	CARDINAL
taxlaw-2830	781	1	130	CARDINAL
taxlaw-2830	783	1	131	CARDINAL
taxlaw-2830	784	1	130	CARDINAL
taxlaw-2830	784	2	15	CARDINAL
taxlaw-2830	785	1	first	ORDINAL
taxlaw-2830	788	1	blackstone	ORG
taxlaw-2830	788	2	blackstone	PERSON
taxlaw-2830	789	1	blackstone group	ORG
taxlaw-2830	789	2	l.p.	GPE
taxlaw-2830	792	1	129	CARDINAL
taxlaw-2830	794	1	131	CARDINAL
taxlaw-2830	799	1	rics	GPE
taxlaw-2830	800	1	two	CARDINAL
taxlaw-2830	801	1	at least two	CARDINAL
taxlaw-2830	802	1	first	ORDINAL
taxlaw-2830	803	1	second	ORDINAL
taxlaw-2830	809	1	2012	DATE
taxlaw-2830	812	1	2015	CARDINAL
taxlaw-2830	812	2	175	CARDINAL
taxlaw-2830	815	1	132	CARDINAL
taxlaw-2830	821	1	133	CARDINAL
taxlaw-2830	823	1	blackstone group	ORG
taxlaw-2830	823	2	l.p.	GPE
taxlaw-2830	823	3	one	CARDINAL
taxlaw-2830	824	1	134	CARDINAL
taxlaw-2830	828	1	132	CARDINAL
taxlaw-2830	828	2	supra	PERSON
taxlaw-2830	828	3	88	CARDINAL
taxlaw-2830	829	1	133	CARDINAL
taxlaw-2830	831	1	134	CARDINAL
taxlaw-2830	833	1	columbia journal of tax	ORG
taxlaw-2830	835	1	blackstone group	ORG
taxlaw-2830	835	2	l.p.	GPE
taxlaw-2830	836	1	135	CARDINAL
taxlaw-2830	837	1	blackstone group	ORG
taxlaw-2830	837	2	l.p.	GPE
taxlaw-2830	838	1	blackstone group	ORG
taxlaw-2830	838	2	l.p.	GPE
taxlaw-2830	839	1	blackstone group	ORG
taxlaw-2830	839	2	l.p.	GPE
taxlaw-2830	840	1	136	CARDINAL
taxlaw-2830	843	1	137	CARDINAL
taxlaw-2830	844	1	138 135	CARDINAL
taxlaw-2830	845	1	136	CARDINAL
taxlaw-2830	845	2	blackstone group	ORG
taxlaw-2830	845	3	l.p.	GPE
taxlaw-2830	847	1	137	CARDINAL
taxlaw-2830	850	1	138	CARDINAL
taxlaw-2830	857	1	243	CARDINAL
taxlaw-2830	858	1	congress	ORG
taxlaw-2830	859	1	243	CARDINAL
taxlaw-2830	859	2	100 percent	PERCENT
taxlaw-2830	860	1	supra	PERSON
taxlaw-2830	860	2	105	CARDINAL
taxlaw-2830	861	1	more than one	CARDINAL
taxlaw-2830	864	1	proposal‘s	ORG
taxlaw-2830	865	1	2015	CARDINAL
taxlaw-2830	865	2	177	CARDINAL
taxlaw-2830	865	3	1	CARDINAL
taxlaw-2830	867	1	u.s.	GPE
taxlaw-2830	867	2	non-u.s.	ORG
taxlaw-2830	867	3	1	CARDINAL
taxlaw-2830	868	1	139	CARDINAL
taxlaw-2830	868	2	u.s.	GPE
taxlaw-2830	868	3	1	CARDINAL
taxlaw-2830	872	1	two	CARDINAL
taxlaw-2830	873	1	first	ORDINAL
taxlaw-2830	874	1	first	ORDINAL
taxlaw-2830	875	1	second	ORDINAL
taxlaw-2830	875	2	second	ORDINAL
taxlaw-2830	876	1	second	ORDINAL
taxlaw-2830	877	1	two	CARDINAL
taxlaw-2830	877	2	1	CARDINAL
taxlaw-2830	878	1	two	CARDINAL
taxlaw-2830	879	1	first	ORDINAL
taxlaw-2830	881	1	second	ORDINAL
taxlaw-2830	885	1	more than one	CARDINAL
taxlaw-2830	886	1	139	CARDINAL
taxlaw-2830	886	2	non-u.s.	GPE
taxlaw-2830	887	1	columbia journal of tax law	ORG
taxlaw-2830	888	1	178	CARDINAL
taxlaw-2830	888	2	1	CARDINAL
taxlaw-2830	891	1	140	CARDINAL
taxlaw-2830	899	1	141	CARDINAL
taxlaw-2830	901	1	140	CARDINAL
taxlaw-2830	901	2	irs	ORG
taxlaw-2830	902	1	irs	ORG
taxlaw-2830	904	1	141	CARDINAL
taxlaw-2830	907	1	301.7701-2(b)(1	MONEY
taxlaw-2830	912	1	301.7701-2(b)(1	MONEY
taxlaw-2830	914	1	2015	CARDINAL
taxlaw-2830	914	2	179 1	DATE
taxlaw-2830	915	1	one	CARDINAL
taxlaw-2830	915	2	two	CARDINAL
taxlaw-2830	915	3	at least three	CARDINAL
taxlaw-2830	916	1	142	CARDINAL
taxlaw-2830	916	2	three	CARDINAL
taxlaw-2830	917	1	first	ORDINAL
taxlaw-2830	918	1	first	ORDINAL
taxlaw-2830	919	1	u.s.	GPE
taxlaw-2830	919	2	non-u.s	NORP
taxlaw-2830	920	1	non-u.s	NORP
taxlaw-2830	921	1	143	CARDINAL
taxlaw-2830	923	1	144	CARDINAL
taxlaw-2830	924	1	second	ORDINAL
taxlaw-2830	926	1	third	ORDINAL
taxlaw-2830	928	1	second	ORDINAL
taxlaw-2830	928	2	third	ORDINAL
taxlaw-2830	929	1	first	ORDINAL
taxlaw-2830	930	1	three	CARDINAL
taxlaw-2830	931	1	irs	ORG
taxlaw-2830	932	1	145 142	CARDINAL
taxlaw-2830	932	2	three	CARDINAL
taxlaw-2830	934	1	143	CARDINAL
taxlaw-2830	934	2	u.s.	GPE
taxlaw-2830	936	1	951	CARDINAL
taxlaw-2830	936	2	2007	DATE
taxlaw-2830	937	1	144	CARDINAL
taxlaw-2830	938	1	957	CARDINAL
taxlaw-2830	938	2	2004	DATE
taxlaw-2830	939	1	145	CARDINAL
taxlaw-2830	939	2	the new columbia journal of tax law	ORG
taxlaw-2830	940	1	first	ORDINAL
taxlaw-2830	940	2	second	ORDINAL
taxlaw-2830	941	1	two	CARDINAL
taxlaw-2830	942	1	2	CARDINAL
taxlaw-2830	944	1	congress	ORG
taxlaw-2830	947	1	146 3	CARDINAL
taxlaw-2830	950	1	two	CARDINAL
taxlaw-2830	951	1	first	ORDINAL
taxlaw-2830	952	1	irs	ORG
taxlaw-2830	953	1	146	CARDINAL
taxlaw-2830	955	1	second	ORDINAL
taxlaw-2830	955	2	third	ORDINAL
taxlaw-2830	956	1	first	ORDINAL
taxlaw-2830	958	1	one	CARDINAL
taxlaw-2830	960	1	2015	CARDINAL
taxlaw-2830	960	2	181	CARDINAL
taxlaw-2830	962	1	second	ORDINAL
taxlaw-2830	968	1	vi	PERSON