id	sid	eid	entity	type
taxlaw-2831	1	1	university of baltimore school of law	ORG
taxlaw-2831	2	1	kahng	GPE
taxlaw-2831	2	2	mildred robinson	PERSON
taxlaw-2831	2	3	nancy shurtz	PERSON
taxlaw-2831	2	4	18th	ORDINAL
taxlaw-2831	2	5	annual	DATE
taxlaw-2831	3	1	3-4	CARDINAL
taxlaw-2831	3	2	2015	DATE
taxlaw-2831	4	1	the university of baltimore	ORG
taxlaw-2831	5	1	wendy c. gerzog*	PERSON
taxlaw-2831	8	1	183	CARDINAL
taxlaw-2831	8	2	184 ii	QUANTITY
taxlaw-2831	9	1	192 iii	QUANTITY
taxlaw-2831	9	2	195	CARDINAL
taxlaw-2831	10	1	201	CARDINAL
taxlaw-2831	11	1	206 vi.	PERSON
taxlaw-2831	11	2	207 184	CARDINAL
taxlaw-2831	13	1	6:182	CARDINAL
taxlaw-2831	13	2	i.	PERSON
taxlaw-2831	13	3	1	CARDINAL
taxlaw-2831	13	4	1	CARDINAL
taxlaw-2831	13	5	2	CARDINAL
taxlaw-2831	13	6	3	CARDINAL
taxlaw-2831	13	7	lifetime	DATE
taxlaw-2831	13	8	4	CARDINAL
taxlaw-2831	14	1	2	CARDINAL
taxlaw-2831	15	1	3	CARDINAL
taxlaw-2831	16	1	4	CARDINAL
taxlaw-2831	16	2	1	CARDINAL
taxlaw-2831	16	3	2	CARDINAL
taxlaw-2831	16	4	3	CARDINAL
taxlaw-2831	17	1	1	CARDINAL
taxlaw-2831	20	1	wendy c. gerzog	PERSON
taxlaw-2831	20	2	34	CARDINAL
taxlaw-2831	21	1	229	CARDINAL
taxlaw-2831	21	2	2014	DATE
taxlaw-2831	21	3	wendy c. gerzog	PERSON
taxlaw-2831	21	4	48	CARDINAL
taxlaw-2831	22	1	l. rev	PERSON
taxlaw-2831	23	1	507	CARDINAL
taxlaw-2831	23	2	2011	DATE
taxlaw-2831	24	1	wendy c. gerzog	PERSON
taxlaw-2831	24	2	87	CARDINAL
taxlaw-2831	25	1	l. rev	PERSON
taxlaw-2831	25	2	1133	CARDINAL
taxlaw-2831	25	3	2009	DATE
taxlaw-2831	25	4	wendy c. gerzog	PERSON
taxlaw-2831	25	5	5	CARDINAL
taxlaw-2831	25	6	301	CARDINAL
taxlaw-2831	25	7	1995	DATE
taxlaw-2831	27	1	joseph m. dodge	PERSON
taxlaw-2831	27	2	54	CARDINAL
taxlaw-2831	27	3	421	CARDINAL
taxlaw-2831	27	4	2001	DATE
taxlaw-2831	30	1	tax‘n	CARDINAL
taxlaw-2831	30	2	21	CARDINAL
taxlaw-2831	31	1	2012	DATE
taxlaw-2831	32	1	2	CARDINAL
taxlaw-2831	32	2	jeffrey n. pennell	PERSON
taxlaw-2831	32	3	128	CARDINAL
taxlaw-2831	32	4	615	CARDINAL
taxlaw-2831	32	5	aug. 9, 2010	DATE
taxlaw-2831	32	6	―valuation	NORP
taxlaw-2831	32	7	today	DATE
taxlaw-2831	35	1	one	CARDINAL
taxlaw-2831	36	1	3 one	CARDINAL
taxlaw-2831	38	1	jan. 17, 1977	DATE
taxlaw-2831	39	1	first	ORDINAL
taxlaw-2831	39	2	1	CARDINAL
taxlaw-2831	39	3	15	CARDINAL
taxlaw-2831	40	1	nov. 27, 1984	DATE
taxlaw-2831	41	1	robinette v. helvering	PERSON
taxlaw-2831	41	2	318	CARDINAL
taxlaw-2831	41	3	u.s.	GPE
taxlaw-2831	41	4	184	CARDINAL
taxlaw-2831	43	1	comm’r	CARDINAL
taxlaw-2831	43	2	166	CARDINAL
taxlaw-2831	43	3	409	CARDINAL
taxlaw-2831	43	4	1st	ORDINAL
taxlaw-2831	43	5	1948	DATE
taxlaw-2831	43	6	steinberg v. comm‘r	PERSON
taxlaw-2831	43	7	141	CARDINAL
taxlaw-2831	43	8	258	CARDINAL
taxlaw-2831	43	9	2013	DATE
taxlaw-2831	43	10	4	CARDINAL
taxlaw-2831	43	11	robert n. macris	PERSON
taxlaw-2831	43	12	34	CARDINAL
taxlaw-2831	43	13	273	CARDINAL
taxlaw-2831	43	14	304	CARDINAL
taxlaw-2831	43	15	1978	DATE
taxlaw-2831	44	1	2015	CARDINAL
taxlaw-2831	44	2	185	CARDINAL
taxlaw-2831	45	1	5	CARDINAL
taxlaw-2831	45	2	robinette v. helvering	PERSON
taxlaw-2831	45	3	age 21	DATE
taxlaw-2831	45	4	6	CARDINAL
taxlaw-2831	46	1	the supreme court	ORG
taxlaw-2831	51	1	7	CARDINAL
taxlaw-2831	51	2	8	CARDINAL
taxlaw-2831	52	1	holman v. commissioner	ORG
taxlaw-2831	52	2	third	ORDINAL
taxlaw-2831	53	1	9	CARDINAL
taxlaw-2831	53	2	first	ORDINAL
taxlaw-2831	53	3	10	CARDINAL
taxlaw-2831	53	4	one	CARDINAL
taxlaw-2831	54	1	11	CARDINAL
taxlaw-2831	54	2	12	CARDINAL
taxlaw-2831	55	1	erhard	PERSON
taxlaw-2831	55	2	52	CARDINAL
taxlaw-2831	56	1	890	CARDINAL
taxlaw-2831	56	2	1986	DATE
taxlaw-2831	57	1	6	CARDINAL
taxlaw-2831	57	2	318	CARDINAL
taxlaw-2831	57	3	u.s.	GPE
taxlaw-2831	57	4	188	CARDINAL
taxlaw-2831	57	5	7	CARDINAL
taxlaw-2831	58	1	wendy c. gerzog	PERSON
taxlaw-2831	58	2	61	CARDINAL
taxlaw-2831	59	1	2008	DATE
taxlaw-2831	60	1	treas	GPE
taxlaw-2831	62	1	20.2031-1(b	CARDINAL
taxlaw-2831	64	1	9	CARDINAL
taxlaw-2831	64	2	comm‘r	PRODUCT
taxlaw-2831	64	3	130 t.c	QUANTITY
taxlaw-2831	64	4	170	CARDINAL
taxlaw-2831	64	5	198	CARDINAL
taxlaw-2831	64	6	2008	DATE
taxlaw-2831	64	7	10	CARDINAL
taxlaw-2831	65	1	11	CARDINAL
taxlaw-2831	65	2	kiara ashanti	PERSON
taxlaw-2831	65	3	between $5,000 to $10,000 dollars	MONEY
taxlaw-2831	66	1	texas	GPE
taxlaw-2831	66	2	less than $2 million	MONEY
taxlaw-2831	67	1	186	CARDINAL
taxlaw-2831	67	2	columbia	ORG
taxlaw-2831	67	3	6:182	CARDINAL
taxlaw-2831	68	1	second	ORDINAL
taxlaw-2831	69	1	13	CARDINAL
taxlaw-2831	69	2	14	CARDINAL
taxlaw-2831	69	3	section 2702	LAW
taxlaw-2831	69	4	15	CARDINAL
taxlaw-2831	72	1	16	CARDINAL
taxlaw-2831	72	2	17	CARDINAL
taxlaw-2831	73	1	18	CARDINAL
taxlaw-2831	74	1	19	CARDINAL
taxlaw-2831	75	1	12	CARDINAL
taxlaw-2831	75	2	owen g. fiore	PERSON
taxlaw-2831	75	3	99	CARDINAL
taxlaw-2831	75	4	289	CARDINAL
taxlaw-2831	75	5	2003	DATE
taxlaw-2831	76	1	13	CARDINAL
taxlaw-2831	77	1	14	CARDINAL
taxlaw-2831	79	1	25.2511-2	CARDINAL
taxlaw-2831	79	2	15grat	CARDINAL
taxlaw-2831	80	1	zero	CARDINAL
taxlaw-2831	83	1	2012	DATE
taxlaw-2831	84	1	zero	CARDINAL
taxlaw-2831	85	1	walton v. commissioner	GPE
taxlaw-2831	85	2	115	CARDINAL
taxlaw-2831	85	3	589	CARDINAL
taxlaw-2831	85	4	2000	DATE
taxlaw-2831	85	5	acq.	GPE
taxlaw-2831	85	6	2003-2	DATE
taxlaw-2831	85	7	964	CARDINAL
taxlaw-2831	85	8	5	CARDINAL
taxlaw-2831	87	1	25.2702-3(e	CARDINAL
taxlaw-2831	87	2	two-year	DATE
taxlaw-2831	88	1	joseph m. dodge	PERSON
taxlaw-2831	88	2	wendy c. gerzog &	PERSON
taxlaw-2831	88	3	bridget j. crawford	PERSON
taxlaw-2831	88	4	451	CARDINAL
taxlaw-2831	89	1	& crawford	ORG
taxlaw-2831	90	1	16	CARDINAL
taxlaw-2831	91	1	mitchell m. gans	PERSON
taxlaw-2831	91	2	58	CARDINAL
taxlaw-2831	91	3	l. rev	PERSON
taxlaw-2831	91	4	493	CARDINAL
taxlaw-2831	91	5	536	CARDINAL
taxlaw-2831	91	6	1983	DATE
taxlaw-2831	91	7	1	CARDINAL
taxlaw-2831	91	8	2	CARDINAL
taxlaw-2831	91	9	3	CARDINAL
taxlaw-2831	92	1	17	CARDINAL
taxlaw-2831	94	1	25.2511-2(d	CARDINAL
taxlaw-2831	94	2	25.2511-2(e	CARDINAL
taxlaw-2831	95	1	2036	CARDINAL
taxlaw-2831	96	1	2035(a)(2	CARDINAL
taxlaw-2831	96	2	three years	DATE
taxlaw-2831	98	1	2035(a)(2	CARDINAL
taxlaw-2831	98	2	2036	CARDINAL
taxlaw-2831	98	3	2038	DATE
taxlaw-2831	98	4	2012	DATE
taxlaw-2831	101	1	25.2511-2(d)–(e	CARDINAL
taxlaw-2831	101	2	u.s.	GPE
taxlaw-2831	102	1	346	CARDINAL
taxlaw-2831	102	2	335	CARDINAL
taxlaw-2831	102	3	1953	DATE
taxlaw-2831	102	4	smith v. shaughnessy	PERSON
taxlaw-2831	102	5	318	CARDINAL
taxlaw-2831	102	6	176	CARDINAL
taxlaw-2831	103	1	18	CARDINAL
taxlaw-2831	104	1	2001(b)(2	CARDINAL
taxlaw-2831	104	2	2012	DATE
taxlaw-2831	105	1	dodge	ORG
taxlaw-2831	105	2	gerzog & crawford	ORG
taxlaw-2831	105	3	supra	PERSON
taxlaw-2831	105	4	15	CARDINAL
taxlaw-2831	105	5	449-50	CARDINAL
taxlaw-2831	105	6	19	CARDINAL
taxlaw-2831	105	7	187	CARDINAL
taxlaw-2831	105	8	20	CARDINAL
taxlaw-2831	109	1	21	CARDINAL
taxlaw-2831	109	2	22	DATE
taxlaw-2831	109	3	23	CARDINAL
taxlaw-2831	110	1	24	CARDINAL
taxlaw-2831	111	1	section 2503	LAW
taxlaw-2831	112	1	2,000	MONEY
taxlaw-2831	112	2	20	CARDINAL
taxlaw-2831	113	1	2503	DATE
taxlaw-2831	118	1	tax‘n	CARDINAL
taxlaw-2831	118	2	24	CARDINAL
taxlaw-2831	119	1	2012	DATE
taxlaw-2831	120	1	21	CARDINAL
taxlaw-2831	120	2	stanley s. surrey et al.	PERSON
taxlaw-2831	120	3	5	CARDINAL
taxlaw-2831	120	4	3d	CARDINAL
taxlaw-2831	120	5	1987	DATE
taxlaw-2831	120	6	―by 1932	DATE
taxlaw-2831	120	7	the years of depression	DATE
taxlaw-2831	122	1	congress	ORG
taxlaw-2831	123	1	1932	DATE
taxlaw-2831	123	2	congress	ORG
taxlaw-2831	124	1	jeffrey a. cooper	PERSON
taxlaw-2831	124	2	1932	DATE
taxlaw-2831	124	3	9	CARDINAL
taxlaw-2831	124	4	fla	GPE
taxlaw-2831	125	1	875	CARDINAL
taxlaw-2831	125	2	913	CARDINAL
taxlaw-2831	125	3	2010	DATE
taxlaw-2831	125	4	congress	ORG
taxlaw-2831	126	1	one	CARDINAL
taxlaw-2831	129	1	22	CARDINAL
taxlaw-2831	131	1	72	CARDINAL
taxlaw-2831	131	2	8 (1932	DATE
taxlaw-2831	134	1	72	CARDINAL
taxlaw-2831	134	2	11 (1932	DATE
taxlaw-2831	134	3	united states	GPE
taxlaw-2831	134	4	irvine	GPE
taxlaw-2831	134	5	511	CARDINAL
taxlaw-2831	134	6	224	CARDINAL
taxlaw-2831	134	7	234	CARDINAL
taxlaw-2831	134	8	1994	DATE
taxlaw-2831	134	9	smith v. shaughnessy	PERSON
taxlaw-2831	134	10	318	CARDINAL
taxlaw-2831	134	11	176	CARDINAL
taxlaw-2831	134	12	179	CARDINAL
taxlaw-2831	134	13	sanford	PERSON
taxlaw-2831	134	14	comm’r	CARDINAL
taxlaw-2831	134	15	308	CARDINAL
taxlaw-2831	134	16	u.s.	GPE
taxlaw-2831	134	17	39	DATE
taxlaw-2831	134	18	44	DATE
taxlaw-2831	135	1	23h.r	CARDINAL
taxlaw-2831	138	1	72	CARDINAL
taxlaw-2831	138	2	8 (1932	DATE
taxlaw-2831	141	1	72	CARDINAL
taxlaw-2831	141	2	11 (1932	DATE
taxlaw-2831	142	1	smith v. shaughnessy	PERSON
taxlaw-2831	142	2	318	CARDINAL
taxlaw-2831	142	3	u.s.	GPE
taxlaw-2831	142	4	179	CARDINAL
taxlaw-2831	142	5	yearly	DATE
taxlaw-2831	142	6	sanford	PERSON
taxlaw-2831	142	7	308	CARDINAL
taxlaw-2831	142	8	u.s.	GPE
taxlaw-2831	142	9	47	DATE
taxlaw-2831	143	1	24	CARDINAL
taxlaw-2831	145	1	188	CARDINAL
taxlaw-2831	145	2	columbia	ORG
taxlaw-2831	146	1	6:182	CARDINAL
taxlaw-2831	146	2	25	CARDINAL
taxlaw-2831	147	1	section 2503(c	LAW
taxlaw-2831	147	2	26	CARDINAL
taxlaw-2831	147	3	2503(b	DATE
taxlaw-2831	147	4	age 30	DATE
taxlaw-2831	149	1	27	CARDINAL
taxlaw-2831	149	2	section 2503(c	LAW
taxlaw-2831	149	3	age 21	DATE
taxlaw-2831	149	4	28	CARDINAL
taxlaw-2831	150	1	29	CARDINAL
taxlaw-2831	152	1	section 2503(e	LAW
taxlaw-2831	154	1	section 2503(e	LAW
taxlaw-2831	155	1	30	CARDINAL
taxlaw-2831	156	1	three	CARDINAL
taxlaw-2831	156	2	1	CARDINAL
taxlaw-2831	156	3	25	CARDINAL
taxlaw-2831	156	4	397	CARDINAL
taxlaw-2831	156	5	82	CARDINAL
taxlaw-2831	156	6	9th	ORDINAL
taxlaw-2831	156	7	1968	DATE
taxlaw-2831	157	1	annually	DATE
taxlaw-2831	157	2	that year	DATE
taxlaw-2831	157	3	annual	DATE
taxlaw-2831	158	1	gerzog & crawford	ORG
taxlaw-2831	158	2	supra	PERSON
taxlaw-2831	158	3	15	CARDINAL
taxlaw-2831	158	4	131	CARDINAL
taxlaw-2831	159	1	dodge	ORG
taxlaw-2831	159	2	gerzog & crawford	ORG
taxlaw-2831	159	3	supra	PERSON
taxlaw-2831	159	4	15	CARDINAL
taxlaw-2831	159	5	131	CARDINAL
taxlaw-2831	160	1	26	CARDINAL
taxlaw-2831	161	1	the age of 21 years	DATE
taxlaw-2831	161	2	the age of 21 years	DATE
taxlaw-2831	161	3	2	CARDINAL
taxlaw-2831	161	4	the age of 21 years	DATE
taxlaw-2831	161	5	the age of 21 years	DATE
taxlaw-2831	161	6	section 2514(c	LAW
taxlaw-2831	162	1	27	CARDINAL
taxlaw-2831	162	2	18	CARDINAL
taxlaw-2831	162	3	21	CARDINAL
taxlaw-2831	163	1	age 21	DATE
taxlaw-2831	164	1	tony cox	PERSON
taxlaw-2831	164	2	teen years	DATE
taxlaw-2831	164	3	npr	ORG
taxlaw-2831	164	4	oct. 10, 2011	DATE
taxlaw-2831	164	5	sandra aamodt	PERSON
taxlaw-2831	164	6	a. rae simpson	PERSON
taxlaw-2831	164	7	2008	DATE
taxlaw-2831	164	8	http://hrweb.mit.edu/worklife/youngadult/	ORG
taxlaw-2831	164	9	at least age 25	DATE
taxlaw-2831	165	1	today	DATE
taxlaw-2831	165	2	age 21	DATE
taxlaw-2831	166	1	dodge	ORG
taxlaw-2831	166	2	crawford	ORG
taxlaw-2831	166	3	supra	PERSON
taxlaw-2831	166	4	15	CARDINAL
taxlaw-2831	166	5	129–31	DATE
taxlaw-2831	167	1	28	CARDINAL
taxlaw-2831	167	2	james casner	PERSON
taxlaw-2831	167	3	american law institute federal estate	ORG
taxlaw-2831	167	4	22	CARDINAL
taxlaw-2831	167	5	515	CARDINAL
taxlaw-2831	167	6	530	CARDINAL
taxlaw-2831	167	7	1967	DATE
taxlaw-2831	167	8	21	CARDINAL
taxlaw-2831	168	1	29	CARDINAL
taxlaw-2831	168	2	bridget j. crawford	PERSON
taxlaw-2831	168	3	132	CARDINAL
taxlaw-2831	168	4	443	CARDINAL
taxlaw-2831	168	5	july 25, 2011	DATE
taxlaw-2831	169	1	74-43	CARDINAL
taxlaw-2831	169	2	―if	ORG
taxlaw-2831	169	3	age 21	DATE
taxlaw-2831	170	1	30	CARDINAL
taxlaw-2831	171	1	1	CARDINAL
taxlaw-2831	172	1	2	CARDINAL
taxlaw-2831	172	2	2015	CARDINAL
taxlaw-2831	172	3	189	CARDINAL
taxlaw-2831	172	4	section 2503(e	LAW
taxlaw-2831	172	5	section 529	LAW
taxlaw-2831	172	6	half	CARDINAL
taxlaw-2831	172	7	31	CARDINAL
taxlaw-2831	172	8	2	CARDINAL
taxlaw-2831	172	9	32	DATE
taxlaw-2831	172	10	3	CARDINAL
taxlaw-2831	173	1	33	CARDINAL
taxlaw-2831	174	1	34	CARDINAL
taxlaw-2831	176	1	35	CARDINAL
taxlaw-2831	176	2	36	CARDINAL
taxlaw-2831	177	1	section 170(b)(1)(a)(ii	LAW
taxlaw-2831	180	1	32	CARDINAL
taxlaw-2831	181	1	the american law institute	ORG
taxlaw-2831	181	2	the 1960s	DATE
taxlaw-2831	182	1	supra	PERSON
taxlaw-2831	182	2	28	CARDINAL
taxlaw-2831	182	3	538	CARDINAL
taxlaw-2831	182	4	―if	ORG
taxlaw-2831	182	5	1	CARDINAL
taxlaw-2831	182	6	2	CARDINAL
taxlaw-2831	182	7	3	CARDINAL
taxlaw-2831	182	8	3000	MONEY
taxlaw-2831	183	1	33	CARDINAL
taxlaw-2831	185	1	25.2512-8	CARDINAL
taxlaw-2831	186	1	34	CARDINAL
taxlaw-2831	187	1	2053	CARDINAL
taxlaw-2831	189	1	olivo v. comm‘r	PERSON
taxlaw-2831	189	2	2011-16	DATE
taxlaw-2831	189	3	new jersey	GPE
taxlaw-2831	189	4	wilson v. comm‘r	PERSON
taxlaw-2831	189	5	98-309	CARDINAL
taxlaw-2831	189	6	two	CARDINAL
taxlaw-2831	190	1	wilson	GPE
taxlaw-2831	190	2	third	ORDINAL
taxlaw-2831	191	1	35	CARDINAL
taxlaw-2831	191	2	surrey	ORG
taxlaw-2831	191	3	supra	PERSON
taxlaw-2831	191	4	21	CARDINAL
taxlaw-2831	191	5	696	CARDINAL
taxlaw-2831	191	6	―.	ORG
taxlaw-2831	192	1	t]he	CARDINAL
taxlaw-2831	192	2	paul l. caron	PERSON
taxlaw-2831	192	3	14 va	GPE
taxlaw-2831	192	4	347	CARDINAL
taxlaw-2831	192	5	423	CARDINAL
taxlaw-2831	192	6	1994	DATE
taxlaw-2831	192	7	third	ORDINAL
taxlaw-2831	193	1	36	CARDINAL
taxlaw-2831	193	2	165	CARDINAL
taxlaw-2831	193	3	352	CARDINAL
taxlaw-2831	193	4	10th	ORDINAL
taxlaw-2831	193	5	1947	DATE
taxlaw-2831	194	1	190	CARDINAL
taxlaw-2831	194	2	6:182	CARDINAL
taxlaw-2831	194	3	37	CARDINAL
taxlaw-2831	194	4	38	CARDINAL
taxlaw-2831	194	5	39	CARDINAL
taxlaw-2831	195	1	40	CARDINAL
taxlaw-2831	196	1	41	CARDINAL
taxlaw-2831	196	2	42	CARDINAL
taxlaw-2831	196	3	43	CARDINAL
taxlaw-2831	196	4	44	DATE
taxlaw-2831	197	1	45	CARDINAL
taxlaw-2831	199	1	$5.43 million	MONEY
taxlaw-2831	199	2	46	DATE
taxlaw-2831	199	3	annual	DATE
taxlaw-2831	199	4	47	DATE
taxlaw-2831	200	1	48	CARDINAL
taxlaw-2831	200	2	37	CARDINAL
taxlaw-2831	200	3	supra	PERSON
taxlaw-2831	200	4	21	CARDINAL
taxlaw-2831	200	5	696	CARDINAL
taxlaw-2831	201	1	38	CARDINAL
taxlaw-2831	201	2	529	CARDINAL
taxlaw-2831	203	1	lexington	GPE
taxlaw-2831	203	2	ky.	GPE
taxlaw-2831	203	3	sep. 2014	DATE
taxlaw-2831	203	4	doc	ORG
taxlaw-2831	203	5	2014-21949	DATE
taxlaw-2831	204	1	the past several years	DATE
taxlaw-2831	205	1	39	CARDINAL
taxlaw-2831	207	1	106-501	CARDINAL
taxlaw-2831	207	2	114	CARDINAL
taxlaw-2831	208	1	2253	CARDINAL
taxlaw-2831	208	2	2000	DATE
taxlaw-2831	208	3	42	CARDINAL
taxlaw-2831	209	1	3030s	DATE
taxlaw-2831	209	2	2012	DATE
taxlaw-2831	210	1	aoa	ORG
taxlaw-2831	212	1	u.s.	GPE
taxlaw-2831	215	1	―chronically	ORG
taxlaw-2831	217	1	213(d)(11	CARDINAL
taxlaw-2831	217	2	7702b(c	CARDINAL
taxlaw-2831	220	1	40	CARDINAL
taxlaw-2831	220	2	walt zywiak	ORG
taxlaw-2831	221	1	u.s.	GPE
taxlaw-2831	221	2	computer sciences corp .	ORG
taxlaw-2831	222	1	may 2013	DATE
taxlaw-2831	223	1	41	CARDINAL
taxlaw-2831	223	2	m. gans & jay a.	ORG
taxlaw-2831	223	3	78	CARDINAL
taxlaw-2831	223	4	l. rev	PERSON
taxlaw-2831	223	5	759	CARDINAL
taxlaw-2831	223	6	775	DATE
taxlaw-2831	223	7	2007	DATE
taxlaw-2831	223	8	ebbing.‖	CARDINAL
taxlaw-2831	224	1	42	CARDINAL
taxlaw-2831	224	2	m. gans & jay a.	ORG
taxlaw-2831	224	3	78	CARDINAL
taxlaw-2831	224	4	l. rev	PERSON
taxlaw-2831	225	1	759	CARDINAL
taxlaw-2831	225	2	2007	DATE
taxlaw-2831	226	1	43	CARDINAL
taxlaw-2831	227	1	776	CARDINAL
taxlaw-2831	227	2	third	ORDINAL
taxlaw-2831	229	1	793–95	DATE
taxlaw-2831	230	1	45	CARDINAL
taxlaw-2831	231	1	795–96	DATE
taxlaw-2831	233	1	congress ―to institute	ORG
taxlaw-2831	233	2	irs	ORG
taxlaw-2831	233	3	799	CARDINAL
taxlaw-2831	234	1	46	DATE
taxlaw-2831	235	1	2010	DATE
taxlaw-2831	236	1	2012	DATE
taxlaw-2831	236	2	$5 million	MONEY
taxlaw-2831	238	1	2010	DATE
taxlaw-2831	239	1	2015	DATE
taxlaw-2831	239	2	$5.43 million	MONEY
taxlaw-2831	240	1	proc	PERSON
taxlaw-2831	241	1	2014-61	DATE
taxlaw-2831	241	2	2014	DATE
taxlaw-2831	241	3	47	CARDINAL
taxlaw-2831	242	1	860	CARDINAL
taxlaw-2831	242	2	3.33	CARDINAL
taxlaw-2831	242	3	year 2015	DATE
taxlaw-2831	242	4	5,430,000	MONEY
taxlaw-2831	243	1	47	CARDINAL
taxlaw-2831	243	2	191	CARDINAL
taxlaw-2831	243	3	49	CARDINAL
taxlaw-2831	243	4	50	CARDINAL
taxlaw-2831	243	5	one	CARDINAL
taxlaw-2831	243	6	two	CARDINAL
taxlaw-2831	244	1	48	CARDINAL
taxlaw-2831	245	1	dodge	ORG
taxlaw-2831	245	2	gerzog & crawford	ORG
taxlaw-2831	245	3	supra	PERSON
taxlaw-2831	245	4	15	CARDINAL
taxlaw-2831	245	5	8	CARDINAL
taxlaw-2831	245	6	46	DATE
taxlaw-2831	245	7	349	CARDINAL
taxlaw-2831	248	1	2010	DATE
taxlaw-2831	248	2	302(a)(1	CARDINAL
taxlaw-2831	249	1	111	CARDINAL
taxlaw-2831	249	2	124	CARDINAL
taxlaw-2831	250	1	3296	CARDINAL
taxlaw-2831	250	2	3302–04	CARDINAL
taxlaw-2831	251	1	2011	DATE
taxlaw-2831	251	2	2012	DATE
taxlaw-2831	252	1	dodge	ORG
taxlaw-2831	252	2	gerzog & crawford	ORG
taxlaw-2831	252	3	supra	PERSON
taxlaw-2831	252	4	15	CARDINAL
taxlaw-2831	252	5	290	CARDINAL
taxlaw-2831	253	1	american	NORP
taxlaw-2831	253	2	2012	DATE
taxlaw-2831	255	1	112-240	CARDINAL
taxlaw-2831	255	2	126	CARDINAL
taxlaw-2831	256	1	2313	CARDINAL
taxlaw-2831	256	2	2013	DATE
taxlaw-2831	257	1	―applicable	NORP
taxlaw-2831	257	2	section 2001(b)(1	LAW
taxlaw-2831	258	1	2010(c)(4	CARDINAL
taxlaw-2831	259	1	the s. fin	LOC
taxlaw-2831	260	1	110th	ORDINAL
taxlaw-2831	261	1	2 (2008	DATE
taxlaw-2831	261	2	shirley m. kovar	PERSON
taxlaw-2831	261	3	american college of trust	ORG
taxlaw-2831	262	1	tax‘n	CARDINAL
taxlaw-2831	262	2	110th	ORDINAL
taxlaw-2831	264	1	2008	DATE
taxlaw-2831	265	1	bridget j. crawford	PERSON
taxlaw-2831	265	2	jonathan g. blattmachr	PERSON
taxlaw-2831	265	3	143	CARDINAL
taxlaw-2831	265	4	117	CARDINAL
taxlaw-2831	265	5	2014	DATE
taxlaw-2831	265	6	proc	PERSON
taxlaw-2831	265	7	2014-18, 2014-07	DATE
taxlaw-2831	265	8	513	CARDINAL
taxlaw-2831	265	9	bridget j. crawford &	PERSON
taxlaw-2831	265	10	wendy c. gerzog	PERSON
taxlaw-2831	265	11	anthony c. infanti	PERSON
taxlaw-2831	265	12	apr. 2015	DATE
taxlaw-2831	265	13	wendy c. gerzog	PERSON
taxlaw-2831	265	14	119	CARDINAL
taxlaw-2831	265	15	509	CARDINAL
taxlaw-2831	265	16	2008	DATE
taxlaw-2831	265	17	david cay johnston	PERSON
taxlaw-2831	265	18	125	CARDINAL
taxlaw-2831	265	19	249	CARDINAL
taxlaw-2831	265	20	2009	DATE
taxlaw-2831	265	21	fred stokeld	PERSON
taxlaw-2831	265	22	119	CARDINAL
taxlaw-2831	265	23	15 (2008	DATE
taxlaw-2831	266	1	50	CARDINAL
taxlaw-2831	272	1	2012	DATE
taxlaw-2831	272	2	706	PERSON
taxlaw-2831	272	3	―.	ORG
taxlaw-2831	274	1	nine months	DATE
taxlaw-2831	274	2	the last day	DATE
taxlaw-2831	275	1	20.6075-1	CARDINAL
taxlaw-2831	275	2	20.6081	CARDINAL
taxlaw-2831	279	1	20.2010–2t(a)(3)(ii	CARDINAL
taxlaw-2831	280	1	t.d.	GPE
taxlaw-2831	280	2	9593	DATE
taxlaw-2831	280	3	2012-28	DATE
taxlaw-2831	280	4	17	CARDINAL
taxlaw-2831	280	5	77	CARDINAL
taxlaw-2831	281	1	reg.	CARDINAL
taxlaw-2831	282	1	36150	DATE
taxlaw-2831	282	2	36157–60	DATE
taxlaw-2831	282	3	june 18, 2012	DATE
taxlaw-2831	282	4	june 15, 2012	DATE
taxlaw-2831	283	1	june 15, 2015	DATE
taxlaw-2831	287	1	20.2010-2t(f	MONEY
taxlaw-2831	288	1	the american institute of certified	ORG
taxlaw-2831	288	2	706	CARDINAL
taxlaw-2831	289	1	aicpa	ORG
taxlaw-2831	289	2	irs	ORG
taxlaw-2831	289	3	inst	PERSON
taxlaw-2831	289	4	mar. 19,	DATE
taxlaw-2831	289	5	2015	DATE
taxlaw-2831	289	6	192	CARDINAL
taxlaw-2831	289	7	columbia	ORG
taxlaw-2831	290	1	6:182	CARDINAL
taxlaw-2831	290	2	first	ORDINAL
taxlaw-2831	290	3	―unified	ORG
taxlaw-2831	290	4	51	CARDINAL
taxlaw-2831	291	1	52	CARDINAL
taxlaw-2831	297	1	53	CARDINAL
taxlaw-2831	298	1	54	CARDINAL
taxlaw-2831	298	2	bongard 55	DATE
taxlaw-2831	298	3	56	CARDINAL
taxlaw-2831	298	4	halpern	PERSON
taxlaw-2831	298	5	57	CARDINAL
taxlaw-2831	298	6	58	DATE
taxlaw-2831	298	7	51	CARDINAL
taxlaw-2831	300	1	52	CARDINAL
taxlaw-2831	300	2	49	DATE
taxlaw-2831	301	1	53	CARDINAL
taxlaw-2831	301	2	dodge	ORG
taxlaw-2831	301	3	gerzog & crawford	ORG
taxlaw-2831	301	4	supra	PERSON
taxlaw-2831	301	5	15	CARDINAL
taxlaw-2831	301	6	484–99	CARDINAL
taxlaw-2831	303	1	martha britton eller	PERSON
taxlaw-2831	303	2	year-of-death 2001	DATE
taxlaw-2831	305	1	summer 2005	DATE
taxlaw-2831	305	2	185	CARDINAL
taxlaw-2831	305	3	197	DATE
taxlaw-2831	306	1	ed	PERSON
taxlaw-2831	306	2	irs	ORG
taxlaw-2831	306	3	between 30 percent	PERCENT
taxlaw-2831	306	4	60	CARDINAL
taxlaw-2831	307	1	55	CARDINAL
taxlaw-2831	307	2	comm‘r	PRODUCT
taxlaw-2831	307	3	124	CARDINAL
taxlaw-2831	307	4	95 (2005	DATE
taxlaw-2831	308	1	wendy c. gerzog	PERSON
taxlaw-2831	308	2	schutt	ORG
taxlaw-2831	308	3	107	CARDINAL
taxlaw-2831	308	4	1711	CARDINAL
taxlaw-2831	308	5	june 27, 2005	DATE
taxlaw-2831	309	1	2036	CARDINAL
taxlaw-2831	310	1	2036	DATE
taxlaw-2831	311	1	56	CARDINAL
taxlaw-2831	311	2	124	CARDINAL
taxlaw-2831	312	1	118	CARDINAL
taxlaw-2831	314	1	comm‘r	ORG
taxlaw-2831	314	2	96	CARDINAL
taxlaw-2831	315	1	422	CARDINAL
taxlaw-2831	315	2	2008	DATE
taxlaw-2831	316	1	senda v. comm‘r	PERSON
taxlaw-2831	316	2	433	CARDINAL
taxlaw-2831	316	3	1044	CARDINAL
taxlaw-2831	316	4	8th	ORDINAL
taxlaw-2831	316	5	2006	DATE
taxlaw-2831	316	6	aff’g	CARDINAL
taxlaw-2831	317	1	57	CARDINAL
taxlaw-2831	317	2	laro	PERSON
taxlaw-2831	318	1	124	CARDINAL
taxlaw-2831	319	1	133	CARDINAL
taxlaw-2831	320	1	halpern	PERSON
taxlaw-2831	321	1	124	CARDINAL
taxlaw-2831	322	1	141	CARDINAL
taxlaw-2831	322	2	193	CARDINAL
taxlaw-2831	322	3	59	CARDINAL
taxlaw-2831	323	1	60	CARDINAL
taxlaw-2831	323	2	two	CARDINAL
taxlaw-2831	323	3	61	CARDINAL
taxlaw-2831	324	1	62	CARDINAL
taxlaw-2831	325	1	63	CARDINAL
taxlaw-2831	325	2	1	CARDINAL
taxlaw-2831	325	3	2	CARDINAL
taxlaw-2831	325	4	3	CARDINAL
taxlaw-2831	325	5	4	CARDINAL
taxlaw-2831	325	6	64	CARDINAL
taxlaw-2831	325	7	65	CARDINAL
taxlaw-2831	325	8	66	CARDINAL
taxlaw-2831	325	9	67	CARDINAL
taxlaw-2831	325	10	68	CARDINAL
taxlaw-2831	325	11	69	CARDINAL
taxlaw-2831	325	12	70	CARDINAL
taxlaw-2831	325	13	58	CARDINAL
taxlaw-2831	327	1	25.2512-8	CARDINAL
taxlaw-2831	330	1	25.2511-1(g)(1	CARDINAL
taxlaw-2831	332	1	halpern	PERSON
taxlaw-2831	332	2	section 25.2512-8	LAW
taxlaw-2831	333	1	124	CARDINAL
taxlaw-2831	334	1	144	CARDINAL
taxlaw-2831	335	1	59	CARDINAL
taxlaw-2831	335	2	laro	ORG
taxlaw-2831	335	3	293	CARDINAL
taxlaw-2831	335	4	465	CARDINAL
taxlaw-2831	335	5	1935	DATE
taxlaw-2831	335	6	third	ORDINAL
taxlaw-2831	335	7	thompson	ORG
taxlaw-2831	335	8	382	CARDINAL
taxlaw-2831	335	9	367	CARDINAL
taxlaw-2831	335	10	383	CARDINAL
taxlaw-2831	335	11	3d	CARDINAL
taxlaw-2831	335	12	2004	DATE
taxlaw-2831	336	1	bongard	PERSON
taxlaw-2831	336	2	124	CARDINAL
taxlaw-2831	337	1	139	CARDINAL
taxlaw-2831	338	1	60	CARDINAL
taxlaw-2831	339	1	comm‘r	NORP
taxlaw-2831	339	2	324	CARDINAL
taxlaw-2831	339	3	303	CARDINAL
taxlaw-2831	340	1	v. duberstein	PERSON
taxlaw-2831	340	2	363	CARDINAL
taxlaw-2831	340	3	278	CARDINAL
taxlaw-2831	340	4	1960	DATE
taxlaw-2831	344	1	25.2511-1(g)(1	CARDINAL
taxlaw-2831	345	1	61	CARDINAL
taxlaw-2831	345	2	halpern	PERSON
taxlaw-2831	345	3	section 25.2512-8	LAW
taxlaw-2831	346	1	124 t.c	QUANTITY
taxlaw-2831	347	1	144	CARDINAL
taxlaw-2831	348	1	62	CARDINAL
taxlaw-2831	349	1	145	CARDINAL
taxlaw-2831	349	2	section 25.2512-8	LAW
taxlaw-2831	351	1	63	CARDINAL
taxlaw-2831	351	2	wendy c. gerzog	PERSON
taxlaw-2831	351	3	mirowski	PERSON
taxlaw-2831	351	4	120	CARDINAL
taxlaw-2831	351	5	263	CARDINAL
taxlaw-2831	351	6	july 21, 2008	DATE
taxlaw-2831	352	1	64 124	CARDINAL
taxlaw-2831	352	2	118–19	CARDINAL
taxlaw-2831	353	1	65	CARDINAL
taxlaw-2831	353	2	schutt	ORG
taxlaw-2831	353	3	comm‘r	ORG
taxlaw-2831	353	4	89	CARDINAL
taxlaw-2831	354	1	1353	DATE
taxlaw-2831	354	2	2005	DATE
taxlaw-2831	355	1	66	CARDINAL
taxlaw-2831	355	2	95	CARDINAL
taxlaw-2831	356	1	1277	DATE
taxlaw-2831	356	2	2008	DATE
taxlaw-2831	357	1	67	CARDINAL
taxlaw-2831	357	2	kimbell	ORG
taxlaw-2831	357	3	united states	GPE
taxlaw-2831	357	4	371	CARDINAL
taxlaw-2831	357	5	257	CARDINAL
taxlaw-2831	357	6	268	CARDINAL
taxlaw-2831	357	7	5th	ORDINAL
taxlaw-2831	357	8	2004	DATE
taxlaw-2831	357	9	244	CARDINAL
taxlaw-2831	357	10	f. supp	PERSON
taxlaw-2831	358	1	2d 700	DATE
taxlaw-2831	358	2	n.d. tex. 2003	GPE
taxlaw-2831	358	3	mirowski	PERSON
taxlaw-2831	358	4	95	CARDINAL
taxlaw-2831	359	1	1277	CARDINAL
taxlaw-2831	360	1	68	CARDINAL
taxlaw-2831	360	2	kimbell	ORG
taxlaw-2831	360	3	371	CARDINAL
taxlaw-2831	360	4	257	CARDINAL
taxlaw-2831	360	5	69	CARDINAL
taxlaw-2831	360	6	mirowski, t.c.m	GPE
taxlaw-2831	361	1	cch	PERSON
taxlaw-2831	361	2	1277	CARDINAL
taxlaw-2831	362	1	schutt	ORG
taxlaw-2831	363	1	1353	CARDINAL
taxlaw-2831	364	1	70	CARDINAL
taxlaw-2831	364	2	schutt	ORG
taxlaw-2831	365	1	1353	DATE
taxlaw-2831	366	1	194	CARDINAL
taxlaw-2831	366	2	columbia	ORG
taxlaw-2831	368	1	6:182	CARDINAL
taxlaw-2831	368	2	71	CARDINAL
taxlaw-2831	368	3	72	CARDINAL
taxlaw-2831	368	4	73	CARDINAL
taxlaw-2831	368	5	74	CARDINAL
taxlaw-2831	369	1	75	CARDINAL
taxlaw-2831	369	2	the obama administration	ORG
taxlaw-2831	369	3	76	CARDINAL
taxlaw-2831	370	1	section 2704(b).‖ 77	LAW
taxlaw-2831	371	1	71	CARDINAL
taxlaw-2831	371	2	kimbell	ORG
taxlaw-2831	371	3	371	CARDINAL
taxlaw-2831	371	4	257	CARDINAL
taxlaw-2831	371	5	comm‘r	PRODUCT
taxlaw-2831	371	6	2003-309	DATE
taxlaw-2831	372	1	72	DATE
taxlaw-2831	372	2	kimbell	ORG
taxlaw-2831	372	3	371	CARDINAL
taxlaw-2831	372	4	257	CARDINAL
taxlaw-2831	373	1	73	CARDINAL
taxlaw-2831	373	2	mirowski	PERSON
taxlaw-2831	374	1	2008-74	DATE
taxlaw-2831	375	1	kimbell	ORG
taxlaw-2831	375	2	371	CARDINAL
taxlaw-2831	375	3	257	CARDINAL
taxlaw-2831	376	1	75	CARDINAL
taxlaw-2831	377	1	2010	DATE
taxlaw-2831	377	2	2013	DATE
taxlaw-2831	377	3	2704(b	DATE
taxlaw-2831	383	1	section 2704	LAW
taxlaw-2831	385	1	tax‘n	CARDINAL
taxlaw-2831	385	2	111th	NORP
taxlaw-2831	386	1	the president‘s fiscal year 2010	DATE
taxlaw-2831	386	2	140-42	CARDINAL
taxlaw-2831	387	1	2009	DATE
taxlaw-2831	388	1	2010	DATE
taxlaw-2831	390	1	october 8, 1990	DATE
taxlaw-2831	390	2	section 2704	LAW
taxlaw-2831	391	1	the administration‘s fiscal year 2010	DATE
taxlaw-2831	391	2	121	CARDINAL
taxlaw-2831	391	3	may 2009	DATE
taxlaw-2831	391	4	fiscal year 2011	DATE
taxlaw-2831	391	5	124	CARDINAL
taxlaw-2831	391	6	feb. 2010	DATE
taxlaw-2831	391	7	fiscal year	DATE
taxlaw-2831	391	8	2012	DATE
taxlaw-2831	391	9	127	CARDINAL
taxlaw-2831	391	10	feb. 2011	DATE
taxlaw-2831	392	1	fiscal year	DATE
taxlaw-2831	392	2	2013	DATE
taxlaw-2831	392	3	260	CARDINAL
taxlaw-2831	392	4	268	CARDINAL
taxlaw-2831	392	5	feb. 2012	DATE
taxlaw-2831	392	6	fiscal years 2010, 2011	DATE
taxlaw-2831	392	7	2012.‖	DATE
taxlaw-2831	393	1	ronald d. aucutt	PERSON
taxlaw-2831	393	2	17	CARDINAL
taxlaw-2831	393	3	sep. 30, 2009	DATE
taxlaw-2831	393	4	$19.038 billion	MONEY
taxlaw-2831	393	5	the ten fiscal years	DATE
taxlaw-2831	393	6	2010	DATE
taxlaw-2831	393	7	2019	DATE
taxlaw-2831	394	1	$667 million	MONEY
taxlaw-2831	394	2	fiscal 2010	DATE
taxlaw-2831	394	3	september 30, 2010	DATE
taxlaw-2831	394	4	2009.‖	CARDINAL
taxlaw-2831	395	1	77 2010	DATE
taxlaw-2831	395	2	76	DATE
taxlaw-2831	395	3	142	CARDINAL
taxlaw-2831	396	1	78 2010	DATE
taxlaw-2831	396	2	76	DATE
taxlaw-2831	396	3	144	CARDINAL
taxlaw-2831	397	1	paul l. caron & james r. repetti	PERSON
taxlaw-2831	397	2	5	CARDINAL
taxlaw-2831	397	3	142	CARDINAL
taxlaw-2831	397	4	1231	DATE
taxlaw-2831	397	5	1232	CARDINAL
taxlaw-2831	397	6	mar. 17, 2014	DATE
taxlaw-2831	397	7	http:// 2015	CARDINAL
taxlaw-2831	397	8	195	CARDINAL
taxlaw-2831	398	1	79	CARDINAL
taxlaw-2831	399	1	80	CARDINAL
taxlaw-2831	401	1	81	CARDINAL
taxlaw-2831	401	2	82	CARDINAL
taxlaw-2831	403	1	25.2511-2	CARDINAL
taxlaw-2831	405	1	83	CARDINAL
taxlaw-2831	405	2	―has	LOC
taxlaw-2831	406	1	84	CARDINAL
taxlaw-2831	406	2	papers.ssrn.com/sol3/papers.cfm?abstract_id=2410985	GPE
taxlaw-2831	407	1	hereinafter carson & repetti	ORG
taxlaw-2831	408	1	79	CARDINAL
taxlaw-2831	409	1	joseph a. pechman	PERSON
taxlaw-2831	409	2	222	CARDINAL
taxlaw-2831	409	3	3d	CARDINAL
taxlaw-2831	409	4	1977	DATE
taxlaw-2831	411	1	231-32	CARDINAL
taxlaw-2831	414	1	first	ORDINAL
taxlaw-2831	416	1	second	ORDINAL
taxlaw-2831	418	1	third	ORDINAL
taxlaw-2831	419	1	fourth	ORDINAL
taxlaw-2831	420	1	80	CARDINAL
taxlaw-2831	420	2	$18.1 billion	MONEY
taxlaw-2831	420	3	the next ten years	DATE
taxlaw-2831	421	1	jane g. gravelle	PERSON
taxlaw-2831	422	1	american	NORP
taxlaw-2831	422	2	2012	DATE
taxlaw-2831	422	3	6	CARDINAL
taxlaw-2831	422	4	2013	DATE
taxlaw-2831	422	5	https://www.fas.org/sgp/crs/misc/	CARDINAL
taxlaw-2831	423	1	81	CARDINAL
taxlaw-2831	423	2	caron & repetti	ORG
taxlaw-2831	423	3	supra	PERSON
taxlaw-2831	423	4	1234	DATE
taxlaw-2831	424	1	82	CARDINAL
taxlaw-2831	424	2	intent.‖	GPE
taxlaw-2831	426	1	25.2512-8	CARDINAL
taxlaw-2831	426	2	83	CARDINAL
taxlaw-2831	428	1	25.2511-2(a	CARDINAL
taxlaw-2831	429	1	84	CARDINAL
taxlaw-2831	431	1	25.2511-2(b	CARDINAL
taxlaw-2831	433	1	supra	PERSON
taxlaw-2831	433	2	28	CARDINAL
taxlaw-2831	433	3	547	CARDINAL
taxlaw-2831	435	1	196	CARDINAL
taxlaw-2831	435	2	columbia	ORG
taxlaw-2831	435	3	6:182	CARDINAL
taxlaw-2831	436	1	85	CARDINAL
taxlaw-2831	436	2	86	CARDINAL
taxlaw-2831	437	1	87	CARDINAL
taxlaw-2831	439	1	88	CARDINAL
taxlaw-2831	440	1	fifty years	DATE
taxlaw-2831	440	2	donor‘s	GPE
taxlaw-2831	441	1	one	CARDINAL
taxlaw-2831	442	1	89	CARDINAL
taxlaw-2831	444	1	90	CARDINAL
taxlaw-2831	445	1	91	CARDINAL
taxlaw-2831	446	1	―substantial	ORG
taxlaw-2831	446	2	92	CARDINAL
taxlaw-2831	447	1	93	CARDINAL
taxlaw-2831	448	1	more power 85	CARDINAL
taxlaw-2831	450	1	25.2511-2(d	CARDINAL
taxlaw-2831	453	1	86	CARDINAL
taxlaw-2831	455	1	25.2511-2(c	CARDINAL
taxlaw-2831	455	2	one	CARDINAL
taxlaw-2831	456	1	87	CARDINAL
taxlaw-2831	458	1	25.2511-2(b	CARDINAL
taxlaw-2831	462	1	88	CARDINAL
taxlaw-2831	464	1	25.2511-2(c	CARDINAL
taxlaw-2831	467	1	25.2511-2(d	CARDINAL
taxlaw-2831	467	2	89	CARDINAL
taxlaw-2831	467	3	united states	GPE
taxlaw-2831	467	4	346	CARDINAL
taxlaw-2831	467	5	335	CARDINAL
taxlaw-2831	467	6	1953	DATE
taxlaw-2831	468	1	90	CARDINAL
taxlaw-2831	470	1	25.2511-2(e	CARDINAL
taxlaw-2831	470	2	―[a	PERSON
taxlaw-2831	470	3	91	CARDINAL
taxlaw-2831	470	4	195	CARDINAL
taxlaw-2831	470	5	999	CARDINAL
taxlaw-2831	470	6	1st	ORDINAL
taxlaw-2831	470	7	1952	DATE
taxlaw-2831	471	1	92	CARDINAL
taxlaw-2831	471	2	―substantial	ORG
taxlaw-2831	474	1	1960	DATE
taxlaw-2831	476	1	three-fourths	CARDINAL
taxlaw-2831	477	1	93	CARDINAL
taxlaw-2831	477	2	195	CARDINAL
taxlaw-2831	477	3	1004-05	DATE
taxlaw-2831	478	1	197	CARDINAL
taxlaw-2831	481	1	third	ORDINAL
taxlaw-2831	481	2	94	CARDINAL
taxlaw-2831	481	3	95	CARDINAL
taxlaw-2831	482	1	96	CARDINAL
taxlaw-2831	482	2	zero	CARDINAL
taxlaw-2831	484	1	97	CARDINAL
taxlaw-2831	485	1	94	CARDINAL
taxlaw-2831	485	2	smith v. shaughnessy	PERSON
taxlaw-2831	485	3	318	CARDINAL
taxlaw-2831	485	4	176	CARDINAL
taxlaw-2831	485	5	180	CARDINAL
taxlaw-2831	485	6	―property	CARDINAL
taxlaw-2831	485	7	dickman	PERSON
taxlaw-2831	485	8	465	CARDINAL
taxlaw-2831	485	9	330	CARDINAL
taxlaw-2831	485	10	1984	DATE
taxlaw-2831	487	1	142	CARDINAL
taxlaw-2831	487	2	824	CARDINAL
taxlaw-2831	487	3	4th	ORDINAL
taxlaw-2831	489	1	diedrich v. comm’r	PERSON
taxlaw-2831	489	2	457	CARDINAL
taxlaw-2831	489	3	191	CARDINAL
taxlaw-2831	489	4	1982	DATE
taxlaw-2831	490	1	95	CARDINAL
taxlaw-2831	490	2	jewett v. comm’r	PERSON
taxlaw-2831	490	3	455	CARDINAL
taxlaw-2831	490	4	305	CARDINAL
taxlaw-2831	490	5	310	CARDINAL
taxlaw-2831	490	6	50 percent	PERCENT
taxlaw-2831	492	1	70	CARDINAL
taxlaw-2831	492	2	430	CARDINAL
taxlaw-2831	492	3	435	CARDINAL
taxlaw-2831	493	1	96	CARDINAL
taxlaw-2831	494	1	2702	DATE
taxlaw-2831	494	2	1990	DATE
taxlaw-2831	494	3	1990	DATE
taxlaw-2831	497	1	101-508	CARDINAL
taxlaw-2831	497	2	11601-02(a	DATE
taxlaw-2831	497	3	104	CARDINAL
taxlaw-2831	498	1	1388-400	DATE
taxlaw-2831	498	2	1490-91	CARDINAL
taxlaw-2831	498	3	1990	DATE
taxlaw-2831	499	1	1990	DATE
taxlaw-2831	499	2	§§ 2701–04	ORG
taxlaw-2831	499	3	chapter 14	LAW
taxlaw-2831	501	1	2702	CARDINAL
taxlaw-2831	501	2	donor‘s	GPE
taxlaw-2831	503	1	2704(c)(2	CARDINAL
taxlaw-2831	503	2	2701(e)(2	CARDINAL
taxlaw-2831	503	3	2702(c)(1	CARDINAL
taxlaw-2831	503	4	2702(a)(3)(ii	CARDINAL
taxlaw-2831	503	5	2012	DATE
taxlaw-2831	506	1	25.2702-5	CARDINAL
taxlaw-2831	509	1	2012	DATE
taxlaw-2831	509	2	zero	CARDINAL
taxlaw-2831	512	1	25.27023(f)(iii	CARDINAL
taxlaw-2831	512	2	all events.‖	DATE
taxlaw-2831	514	1	2702	DATE
taxlaw-2831	515	1	97	CARDINAL
taxlaw-2831	515	2	two	CARDINAL
taxlaw-2831	515	3	1	CARDINAL
taxlaw-2831	515	4	two	CARDINAL
taxlaw-2831	515	5	third	ORDINAL
taxlaw-2831	515	6	2	CARDINAL
taxlaw-2831	515	7	two	CARDINAL
taxlaw-2831	515	8	third	ORDINAL
taxlaw-2831	516	1	two	CARDINAL
taxlaw-2831	516	2	third	ORDINAL
taxlaw-2831	517	1	first	ORDINAL
taxlaw-2831	518	1	second	ORDINAL
taxlaw-2831	519	1	two	CARDINAL
taxlaw-2831	520	1	two	CARDINAL
taxlaw-2831	522	1	griswold	PERSON
taxlaw-2831	522	2	choice.‖ erwin n. griswold	PERSON
taxlaw-2831	522	3	52	CARDINAL
taxlaw-2831	523	1	l. rev	PERSON
taxlaw-2831	523	2	929	CARDINAL
taxlaw-2831	523	3	957	CARDINAL
taxlaw-2831	524	1	joseph m. dodge	PERSON
taxlaw-2831	524	2	43	CARDINAL
taxlaw-2831	524	3	241	CARDINAL
taxlaw-2831	524	4	325	CARDINAL
taxlaw-2831	524	5	1988	DATE
taxlaw-2831	525	1	‗standards	NORP
taxlaw-2831	525	2	2041	CARDINAL
taxlaw-2831	526	1	198	CARDINAL
taxlaw-2831	526	2	6:182	CARDINAL
taxlaw-2831	528	1	more than three years	DATE
taxlaw-2831	529	1	98	CARDINAL
taxlaw-2831	529	2	2009	DATE
taxlaw-2831	530	1	2009	DATE
taxlaw-2831	530	2	almost two-thirds	CARDINAL
taxlaw-2831	530	3	99	CARDINAL
taxlaw-2831	530	4	approximately half	CARDINAL
taxlaw-2831	530	5	more than eighty percent	PERCENT
taxlaw-2831	530	6	the year	DATE
taxlaw-2831	531	1	100	CARDINAL
taxlaw-2831	532	1	101	CARDINAL
taxlaw-2831	533	1	102	CARDINAL
taxlaw-2831	533	2	103	CARDINAL
taxlaw-2831	533	3	third	ORDINAL
taxlaw-2831	534	1	only one	CARDINAL
taxlaw-2831	535	1	two-year	DATE
taxlaw-2831	535	2	walton	GPE
taxlaw-2831	536	1	grat	NORP
taxlaw-2831	537	1	third	ORDINAL
taxlaw-2831	539	1	104	ORG
taxlaw-2831	541	1	105 98	CARDINAL
taxlaw-2831	541	2	three years	DATE
taxlaw-2831	542	1	2035	CARDINAL
taxlaw-2831	543	1	2035	CARDINAL
taxlaw-2831	543	2	2012	DATE
taxlaw-2831	544	1	99	CARDINAL
taxlaw-2831	544	2	melissa j. belvedere	PERSON
taxlaw-2831	544	3	2009	DATE
taxlaw-2831	545	1	143	CARDINAL
taxlaw-2831	545	2	2012	DATE
taxlaw-2831	545	3	2009	DATE
taxlaw-2831	545	4	67.3 percent	PERCENT
taxlaw-2831	545	5	$25.5 billion	MONEY
taxlaw-2831	546	1	32.7 percent	PERCENT
taxlaw-2831	546	2	$12.4 billion	MONEY
taxlaw-2831	547	1	100	CARDINAL
taxlaw-2831	548	1	47.5 percent	PERCENT
taxlaw-2831	548	2	$18 billion	MONEY
taxlaw-2831	550	1	second	ORDINAL
taxlaw-2831	550	2	third	ORDINAL
taxlaw-2831	550	3	18.4 percent	PERCENT
taxlaw-2831	550	4	16.2 percent	PERCENT
taxlaw-2831	551	1	101	CARDINAL
taxlaw-2831	551	2	walton v. commissioner	GPE
taxlaw-2831	551	3	115	CARDINAL
taxlaw-2831	551	4	589	CARDINAL
taxlaw-2831	551	5	2000	DATE
taxlaw-2831	551	6	2003-72	DATE
taxlaw-2831	551	7	2003-2	DATE
taxlaw-2831	551	8	964	CARDINAL
taxlaw-2831	552	1	15	CARDINAL
taxlaw-2831	553	1	102	CARDINAL
taxlaw-2831	555	1	103	CARDINAL
taxlaw-2831	556	1	dodge	ORG
taxlaw-2831	556	2	gerzog & crawford	ORG
taxlaw-2831	556	3	supra	PERSON
taxlaw-2831	556	4	15	CARDINAL
taxlaw-2831	556	5	452	CARDINAL
taxlaw-2831	557	1	caron & repetti	ORG
taxlaw-2831	557	2	supra	PERSON
taxlaw-2831	557	3	1240	DATE
taxlaw-2831	557	4	gans & soled	ORG
taxlaw-2831	557	5	41	CARDINAL
taxlaw-2831	557	6	789–90	DATE
taxlaw-2831	557	7	2015	CARDINAL
taxlaw-2831	557	8	199	CARDINAL
taxlaw-2831	557	9	ten-year	DATE
taxlaw-2831	558	1	2036	CARDINAL
taxlaw-2831	559	1	106	CARDINAL
taxlaw-2831	560	1	walton	GPE
taxlaw-2831	560	2	two-year	DATE
taxlaw-2831	561	1	$3.6 billion	MONEY
taxlaw-2831	561	2	ten-year	DATE
taxlaw-2831	562	1	107	CARDINAL
taxlaw-2831	562	2	five or	CARDINAL
taxlaw-2831	562	3	five	CARDINAL
taxlaw-2831	563	1	108	CARDINAL
taxlaw-2831	563	2	109	CARDINAL
taxlaw-2831	563	3	110	CARDINAL
taxlaw-2831	563	4	111	CARDINAL
taxlaw-2831	563	5	5,000	MONEY
taxlaw-2831	563	6	five percent	PERCENT
taxlaw-2831	564	1	each year	DATE
taxlaw-2831	565	1	112	CARDINAL
taxlaw-2831	566	1	105	CARDINAL
taxlaw-2831	567	1	ten-year	DATE
taxlaw-2831	568	1	tax‘n	CARDINAL
taxlaw-2831	568	2	111th	NORP
taxlaw-2831	569	1	the president‘s fiscal year 2010	DATE
taxlaw-2831	569	2	149	CARDINAL
taxlaw-2831	570	1	2009	DATE
taxlaw-2831	571	1	106	CARDINAL
taxlaw-2831	572	1	2	CARDINAL
taxlaw-2831	573	1	107	CARDINAL
taxlaw-2831	573	2	supra	PERSON
taxlaw-2831	573	3	80	CARDINAL
taxlaw-2831	573	4	6	CARDINAL
taxlaw-2831	573	5	108 i.r.c	QUANTITY
taxlaw-2831	574	1	1951	DATE
taxlaw-2831	575	1	1951	DATE
taxlaw-2831	577	1	82	CARDINAL
taxlaw-2831	577	2	65	CARDINAL
taxlaw-2831	578	1	91	CARDINAL
taxlaw-2831	578	2	1951	DATE
taxlaw-2831	579	1	1951-2	DATE
taxlaw-2831	579	2	343	CARDINAL
taxlaw-2831	580	1	october 21, 1942	DATE
taxlaw-2831	581	1	1) $	MONEY
taxlaw-2831	581	2	5,000	MONEY
taxlaw-2831	581	3	2) 5 percent	PERCENT
taxlaw-2831	582	1	109	CARDINAL
taxlaw-2831	583	1	2041(b)(2	CARDINAL
taxlaw-2831	585	1	2041(b)(2	CARDINAL
taxlaw-2831	585	2	2012	DATE
taxlaw-2831	586	1	110	CARDINAL
taxlaw-2831	587	1	five	CARDINAL
taxlaw-2831	587	2	five	CARDINAL
taxlaw-2831	587	3	gerzog & crawford	ORG
taxlaw-2831	587	4	supra	PERSON
taxlaw-2831	587	5	15	CARDINAL
taxlaw-2831	587	6	135–36	CARDINAL
taxlaw-2831	587	7	111	CARDINAL
taxlaw-2831	589	1	2041(a)(2	CARDINAL
taxlaw-2831	590	1	112	CARDINAL
taxlaw-2831	591	1	2041(a)(2	CARDINAL
taxlaw-2831	593	1	2035–2038	CARDINAL
taxlaw-2831	593	2	2041(a)(2	CARDINAL
taxlaw-2831	596	1	20.2041-3(d)(3)-(5	CARDINAL
taxlaw-2831	599	1	20.2041	CARDINAL
taxlaw-2831	600	1	200	CARDINAL
taxlaw-2831	601	1	6:182	CARDINAL
taxlaw-2831	602	1	five or	CARDINAL
taxlaw-2831	602	2	five	CARDINAL
taxlaw-2831	603	1	today	DATE
taxlaw-2831	603	2	113	CARDINAL
taxlaw-2831	603	3	114	CARDINAL
taxlaw-2831	604	1	congress	ORG
taxlaw-2831	605	1	115	CARDINAL
taxlaw-2831	606	1	the american bar association	ORG
taxlaw-2831	606	2	―aba‖	PERSON
taxlaw-2831	607	1	116	CARDINAL
taxlaw-2831	607	2	1988	DATE
taxlaw-2831	608	1	aba	GPE
taxlaw-2831	609	1	117	CARDINAL
taxlaw-2831	609	2	five	CARDINAL
taxlaw-2831	609	3	five	CARDINAL
taxlaw-2831	610	1	113	CARDINAL
taxlaw-2831	610	2	five	CARDINAL
taxlaw-2831	610	3	five	CARDINAL
taxlaw-2831	610	4	annual	DATE
taxlaw-2831	611	1	aba sec	PERSON
taxlaw-2831	612	1	tax‘n	CARDINAL
taxlaw-2831	612	2	41	CARDINAL
taxlaw-2831	613	1	395	CARDINAL
taxlaw-2831	613	2	412	CARDINAL
taxlaw-2831	613	3	1988	DATE
taxlaw-2831	614	1	aba sec	PERSON
taxlaw-2831	614	2	tax‘n	CARDINAL
taxlaw-2831	615	1	114	CARDINAL
taxlaw-2831	615	2	george craven	PERSON
taxlaw-2831	615	3	1951	DATE
taxlaw-2831	615	4	65	CARDINAL
taxlaw-2831	616	1	l. rev	PERSON
taxlaw-2831	616	2	55	CARDINAL
taxlaw-2831	616	3	78	DATE
taxlaw-2831	616	4	1951	DATE
taxlaw-2831	617	1	1942	DATE
taxlaw-2831	617	2	each year	DATE
taxlaw-2831	617	3	5,000	MONEY
taxlaw-2831	617	4	5%	PERCENT
taxlaw-2831	617	5	115	CARDINAL
taxlaw-2831	617	6	s. comm	PERSON
taxlaw-2831	618	1	s.	PERSON
taxlaw-2831	620	1	82-382	CARDINAL
taxlaw-2831	620	2	5	CARDINAL
taxlaw-2831	620	3	1951	DATE
taxlaw-2831	620	4	u.s.c.c.a.n	GPE
taxlaw-2831	621	1	1951	CARDINAL
taxlaw-2831	621	2	1530	CARDINAL
taxlaw-2831	621	3	1535–36	CARDINAL
taxlaw-2831	621	4	5,000	MONEY
taxlaw-2831	621	5	5 percent	PERCENT
taxlaw-2831	622	1	114	CARDINAL
taxlaw-2831	622	2	77	DATE
taxlaw-2831	624	1	aba sec	PERSON
taxlaw-2831	624	2	tax‘n	CARDINAL
taxlaw-2831	624	3	113	CARDINAL
taxlaw-2831	625	1	116	CARDINAL
taxlaw-2831	625	2	114	CARDINAL
taxlaw-2831	625	3	63	DATE
taxlaw-2831	625	4	117	CARDINAL
taxlaw-2831	625	5	aba sec	PERSON
taxlaw-2831	625	6	tax‘n	CARDINAL
taxlaw-2831	625	7	113	CARDINAL
taxlaw-2831	625	8	412	CARDINAL
taxlaw-2831	625	9	amy morris hess	PERSON
taxlaw-2831	625	10	52	CARDINAL
taxlaw-2831	625	11	tenn	PRODUCT
taxlaw-2831	626	1	l. rev	PERSON
taxlaw-2831	627	1	395	CARDINAL
taxlaw-2831	627	2	429	CARDINAL
taxlaw-2831	627	3	1985	DATE
taxlaw-2831	627	4	five	CARDINAL
taxlaw-2831	627	5	five	CARDINAL
taxlaw-2831	627	6	congress	ORG
taxlaw-2831	628	1	2015	CARDINAL
taxlaw-2831	628	2	201	CARDINAL
taxlaw-2831	629	1	1976	DATE
taxlaw-2831	629	2	118	CARDINAL
taxlaw-2831	629	3	six	CARDINAL
taxlaw-2831	629	4	1	CARDINAL
taxlaw-2831	629	5	section 2503	LAW
taxlaw-2831	629	6	119	CARDINAL
taxlaw-2831	629	7	2	CARDINAL
taxlaw-2831	629	8	120	CARDINAL
taxlaw-2831	629	9	3	CARDINAL
taxlaw-2831	629	10	121	CARDINAL
taxlaw-2831	629	11	4	CARDINAL
taxlaw-2831	629	12	122	CARDINAL
taxlaw-2831	629	13	5	CARDINAL
taxlaw-2831	629	14	123	CARDINAL
taxlaw-2831	629	15	6	CARDINAL
taxlaw-2831	629	16	124	CARDINAL
taxlaw-2831	630	1	1	CARDINAL
taxlaw-2831	630	2	125	CARDINAL
taxlaw-2831	630	3	2	CARDINAL
taxlaw-2831	630	4	126	CARDINAL
taxlaw-2831	630	5	3	CARDINAL
taxlaw-2831	630	6	127	CARDINAL
taxlaw-2831	630	7	4	CARDINAL
taxlaw-2831	630	8	128	CARDINAL
taxlaw-2831	630	9	5	CARDINAL
taxlaw-2831	630	10	118	CARDINAL
taxlaw-2831	630	11	1976	DATE
taxlaw-2831	632	1	94	CARDINAL
taxlaw-2831	632	2	90	CARDINAL
taxlaw-2831	633	1	1520	CARDINAL
taxlaw-2831	633	2	1976	DATE
taxlaw-2831	634	1	119	CARDINAL
taxlaw-2831	634	2	2503(b	DATE
taxlaw-2831	635	1	120	CARDINAL
taxlaw-2831	635	2	48	CARDINAL
taxlaw-2831	636	1	121	CARDINAL
taxlaw-2831	637	1	2513	CARDINAL
taxlaw-2831	638	1	122	CARDINAL
taxlaw-2831	638	2	george cooper	PERSON
taxlaw-2831	639	1	77	CARDINAL
taxlaw-2831	640	1	l. rev	PERSON
taxlaw-2831	640	2	161	CARDINAL
taxlaw-2831	640	3	243	CARDINAL
taxlaw-2831	640	4	1977	DATE
taxlaw-2831	641	1	ali	PERSON
taxlaw-2831	643	1	ali	PERSON
taxlaw-2831	645	1	1	CARDINAL
taxlaw-2831	645	2	463	CARDINAL
taxlaw-2831	646	1	123	CARDINAL
taxlaw-2831	649	1	william c. brown	PERSON
taxlaw-2831	649	2	65	CARDINAL
taxlaw-2831	650	1	477	CARDINAL
taxlaw-2831	650	2	481	CARDINAL
taxlaw-2831	650	3	2012	DATE
taxlaw-2831	652	1	124	CARDINAL
taxlaw-2831	653	1	671-77	CARDINAL
taxlaw-2831	655	1	daniel l. ricks	PERSON
taxlaw-2831	655	2	congress	ORG
taxlaw-2831	656	1	36	CARDINAL
taxlaw-2831	656	2	actec l. j. 641	PERSON
taxlaw-2831	656	3	2010	DATE
taxlaw-2831	657	1	125	CARDINAL
taxlaw-2831	657	2	cooper	PERSON
taxlaw-2831	657	3	1932	DATE
taxlaw-2831	657	4	21	CARDINAL
taxlaw-2831	657	5	david joulfaian	PERSON
taxlaw-2831	657	6	88	CARDINAL
taxlaw-2831	657	7	j. pub.	ORG
taxlaw-2831	659	1	1917, 1919	DATE
taxlaw-2831	659	2	2004	DATE
taxlaw-2831	661	1	126	CARDINAL
taxlaw-2831	661	2	supra	PERSON
taxlaw-2831	661	3	125	CARDINAL
taxlaw-2831	661	4	1919	DATE
taxlaw-2831	661	5	jerome kurtz & stanley s. surrey	ORG
taxlaw-2831	661	6	1969	DATE
taxlaw-2831	661	7	70	CARDINAL
taxlaw-2831	662	1	l. rev	PERSON
taxlaw-2831	662	2	1365	CARDINAL
taxlaw-2831	662	3	1390-391	CARDINAL
taxlaw-2831	662	4	1970	DATE
taxlaw-2831	664	1	127	CARDINAL
taxlaw-2831	664	2	79	CARDINAL
taxlaw-2831	664	3	233	CARDINAL
taxlaw-2831	665	1	128	CARDINAL
taxlaw-2831	665	2	1	CARDINAL
taxlaw-2831	665	3	treasury	ORG
taxlaw-2831	665	4	376	CARDINAL
taxlaw-2831	665	5	nov. 1984	DATE
taxlaw-2831	666	1	202	CARDINAL
taxlaw-2831	666	2	6:182	CARDINAL
taxlaw-2831	667	1	129	CARDINAL
taxlaw-2831	667	2	1	CARDINAL
taxlaw-2831	667	3	130	CARDINAL
taxlaw-2831	667	4	2	CARDINAL
taxlaw-2831	667	5	131	CARDINAL
taxlaw-2831	667	6	3	CARDINAL
taxlaw-2831	667	7	132	CARDINAL
taxlaw-2831	667	8	4	CARDINAL
taxlaw-2831	668	1	133	CARDINAL
taxlaw-2831	668	2	1984	DATE
taxlaw-2831	670	1	10,000	MONEY
taxlaw-2831	670	2	annual	DATE
taxlaw-2831	672	1	129	CARDINAL
taxlaw-2831	672	2	kurtz & surrey	ORG
taxlaw-2831	672	3	126	CARDINAL
taxlaw-2831	672	4	1390	CARDINAL
taxlaw-2831	672	5	lifetime	DATE
taxlaw-2831	672	6	133	CARDINAL
taxlaw-2831	673	1	130	CARDINAL
taxlaw-2831	673	2	128	CARDINAL
taxlaw-2831	673	3	145	CARDINAL
taxlaw-2831	673	4	nov. 1984	DATE
taxlaw-2831	676	1	family.‖	PERSON
taxlaw-2831	677	1	1976	DATE
taxlaw-2831	678	1	dodge	ORG
taxlaw-2831	678	2	gerzog & crawford	ORG
taxlaw-2831	678	3	supra	PERSON
taxlaw-2831	678	4	15	CARDINAL
taxlaw-2831	678	5	42-43	CARDINAL
taxlaw-2831	678	6	449	CARDINAL
taxlaw-2831	678	7	surrey	ORG
taxlaw-2831	678	8	supra	PERSON
taxlaw-2831	678	9	21	CARDINAL
taxlaw-2831	678	10	56	CARDINAL
taxlaw-2831	680	1	supra	PERSON
taxlaw-2831	680	2	79	CARDINAL
taxlaw-2831	680	3	231	CARDINAL
taxlaw-2831	681	1	131	CARDINAL
taxlaw-2831	681	2	129	CARDINAL
taxlaw-2831	681	3	374	CARDINAL
taxlaw-2831	681	4	system.‖	ORG
taxlaw-2831	681	5	kurtz & surrey	ORG
taxlaw-2831	681	6	supra	PERSON
taxlaw-2831	681	7	126	CARDINAL
taxlaw-2831	681	8	1371	CARDINAL
taxlaw-2831	681	9	lifetime	DATE
taxlaw-2831	682	1	79	CARDINAL
taxlaw-2831	682	2	232	CARDINAL
taxlaw-2831	684	1	132	CARDINAL
taxlaw-2831	684	2	129	CARDINAL
taxlaw-2831	684	3	374	CARDINAL
taxlaw-2831	685	1	kurtz & surrey	ORG
taxlaw-2831	685	2	supra	PERSON
taxlaw-2831	685	3	126	CARDINAL
taxlaw-2831	685	4	1390	CARDINAL
taxlaw-2831	686	1	133	CARDINAL
taxlaw-2831	686	2	surrey	ORG
taxlaw-2831	686	3	supra	PERSON
taxlaw-2831	686	4	21	CARDINAL
taxlaw-2831	686	5	273	CARDINAL
taxlaw-2831	686	6	―if	ORG
taxlaw-2831	687	1	kurtz & surrey	ORG
taxlaw-2831	687	2	supra 126	PERSON
taxlaw-2831	687	3	1391	DATE
taxlaw-2831	689	1	2015	CARDINAL
taxlaw-2831	689	2	203	CARDINAL
taxlaw-2831	690	1	134	CARDINAL
taxlaw-2831	691	1	135	CARDINAL
taxlaw-2831	692	1	the treasury department	ORG
taxlaw-2831	692	2	136	CARDINAL
taxlaw-2831	693	1	137	CARDINAL
taxlaw-2831	693	2	1984	DATE
taxlaw-2831	693	3	138	CARDINAL
taxlaw-2831	694	1	139	CARDINAL
taxlaw-2831	695	1	140	CARDINAL
taxlaw-2831	695	2	1984	DATE
taxlaw-2831	696	1	proposal‘s	ORG
taxlaw-2831	697	1	141	CARDINAL
taxlaw-2831	697	2	third	ORDINAL
taxlaw-2831	698	1	2036(a)(2	CARDINAL
taxlaw-2831	698	2	2038	CARDINAL
taxlaw-2831	699	1	1984	DATE
taxlaw-2831	699	2	142	CARDINAL
taxlaw-2831	699	3	134	CARDINAL
taxlaw-2831	699	4	129	CARDINAL
taxlaw-2831	699	5	377-78	MONEY
taxlaw-2831	699	6	lifetime	DATE
taxlaw-2831	700	1	135	CARDINAL
taxlaw-2831	700	2	129	CARDINAL
taxlaw-2831	700	3	377	CARDINAL
taxlaw-2831	700	4	136	CARDINAL
taxlaw-2831	701	1	three years	DATE
taxlaw-2831	703	1	up‖	ORG
taxlaw-2831	705	1	1984	DATE
taxlaw-2831	706	1	1984	DATE
taxlaw-2831	707	1	third	ORDINAL
taxlaw-2831	708	1	379	CARDINAL
taxlaw-2831	708	2	137	CARDINAL
taxlaw-2831	708	3	129	CARDINAL
taxlaw-2831	708	4	378-83	CARDINAL
taxlaw-2831	709	1	138	CARDINAL
taxlaw-2831	710	1	379	CARDINAL
taxlaw-2831	710	2	139	CARDINAL
taxlaw-2831	711	1	380	CARDINAL
taxlaw-2831	712	1	140	CARDINAL
taxlaw-2831	712	2	382	CARDINAL
taxlaw-2831	713	1	141	CARDINAL
taxlaw-2831	713	2	richard schmalbeck	PERSON
taxlaw-2831	713	3	121-22	CARDINAL
taxlaw-2831	713	4	william g. gale	PERSON
taxlaw-2831	713	5	james r. hines	PERSON
taxlaw-2831	713	6	joel slemrod	PERSON
taxlaw-2831	713	7	2001	DATE
taxlaw-2831	714	1	142	CARDINAL
taxlaw-2831	714	2	128	CARDINAL
taxlaw-2831	715	1	204	CARDINAL
taxlaw-2831	716	1	6:182	CARDINAL
taxlaw-2831	717	1	143	CARDINAL
taxlaw-2831	717	2	1932	DATE
taxlaw-2831	717	3	annual	DATE
taxlaw-2831	717	4	two	CARDINAL
taxlaw-2831	717	5	christmas	DATE
taxlaw-2831	717	6	144	CARDINAL
taxlaw-2831	717	7	145	CARDINAL
taxlaw-2831	717	8	the depression years	DATE
taxlaw-2831	718	1	146	CARDINAL
taxlaw-2831	718	2	1932	DATE
taxlaw-2831	718	3	5,000	MONEY
taxlaw-2831	719	1	147	CARDINAL
taxlaw-2831	719	2	148	CARDINAL
taxlaw-2831	719	3	1932	DATE
taxlaw-2831	719	4	149	CARDINAL
taxlaw-2831	720	1	1935	DATE
taxlaw-2831	720	2	second	ORDINAL
taxlaw-2831	721	1	150	CARDINAL
taxlaw-2831	721	2	―present	ORG
taxlaw-2831	721	3	151	CARDINAL
taxlaw-2831	722	1	2,000	MONEY
taxlaw-2831	723	1	152 143	CARDINAL
taxlaw-2831	723	2	supra	PERSON
taxlaw-2831	723	3	122	CARDINAL
taxlaw-2831	723	4	247	CARDINAL
taxlaw-2831	725	1	2036	CARDINAL
taxlaw-2831	726	1	144	CARDINAL
taxlaw-2831	728	1	665	CARDINAL
taxlaw-2831	728	2	72d cong.	GPE
taxlaw-2831	729	1	41	CARDINAL
taxlaw-2831	729	2	1939-1	DATE
taxlaw-2831	729	3	2	CARDINAL
taxlaw-2831	729	4	525	CARDINAL
taxlaw-2831	730	1	72d cong.	GPE
taxlaw-2831	731	1	29-30	CARDINAL
taxlaw-2831	731	2	1939-1	DATE
taxlaw-2831	731	3	2	CARDINAL
taxlaw-2831	731	4	478	CARDINAL
taxlaw-2831	732	1	145	CARDINAL
taxlaw-2831	732	2	123	CARDINAL
taxlaw-2831	732	3	483	CARDINAL
taxlaw-2831	732	4	1932	DATE
taxlaw-2831	733	1	146	CARDINAL
taxlaw-2831	733	2	1932	DATE
taxlaw-2831	733	3	21	CARDINAL
taxlaw-2831	733	4	147	CARDINAL
taxlaw-2831	733	5	―.	ORG
taxlaw-2831	734	1	5,000	MONEY
taxlaw-2831	734	2	annual	DATE
taxlaw-2831	734	3	1932	DATE
taxlaw-2831	734	4	50,000	MONEY
taxlaw-2831	734	5	123	CARDINAL
taxlaw-2831	734	6	486	CARDINAL
taxlaw-2831	735	1	2012	DATE
taxlaw-2831	735	2	ten percent	PERCENT
taxlaw-2831	735	3	1932	DATE
taxlaw-2831	735	4	5,000	MONEY
taxlaw-2831	735	5	annual	DATE
taxlaw-2831	735	6	500,000	MONEY
taxlaw-2831	735	7	approximately $77,000	MONEY
taxlaw-2831	736	1	brown	PERSON
taxlaw-2831	736	2	123	CARDINAL
taxlaw-2831	736	3	486	CARDINAL
taxlaw-2831	736	4	148	CARDINAL
taxlaw-2831	737	1	1932	DATE
taxlaw-2831	738	1	1932	DATE
taxlaw-2831	739	1	149	CARDINAL
taxlaw-2831	739	2	1932	DATE
taxlaw-2831	739	3	209	CARDINAL
taxlaw-2831	739	4	47	CARDINAL
taxlaw-2831	740	1	169	CARDINAL
taxlaw-2831	741	1	150	CARDINAL
taxlaw-2831	741	2	joulfaian	NORP
taxlaw-2831	741	3	supra	PERSON
taxlaw-2831	741	4	125	CARDINAL
taxlaw-2831	741	5	1924-1925	DATE
taxlaw-2831	742	1	151	CARDINAL
taxlaw-2831	742	2	123	CARDINAL
taxlaw-2831	742	3	crawford	ORG
taxlaw-2831	742	4	supra	PERSON
taxlaw-2831	742	5	29	CARDINAL
taxlaw-2831	742	6	446	CARDINAL
taxlaw-2831	742	7	section 2642(c).‖	LAW
taxlaw-2831	742	8	jeffrey g. sherman	PERSON
taxlaw-2831	742	9	55	CARDINAL
taxlaw-2831	743	1	l. rev	PERSON
taxlaw-2831	743	2	585	CARDINAL
taxlaw-2831	743	3	666	CARDINAL
taxlaw-2831	743	4	1987	DATE
taxlaw-2831	744	1	annual	DATE
taxlaw-2831	744	2	supra	PERSON
taxlaw-2831	744	3	21	CARDINAL
taxlaw-2831	744	4	695	CARDINAL
taxlaw-2831	745	1	152	CARDINAL
taxlaw-2831	745	2	crawford	ORG
taxlaw-2831	745	3	supra	PERSON
taxlaw-2831	745	4	29	CARDINAL
taxlaw-2831	745	5	444-45	MONEY
taxlaw-2831	745	6	151	CARDINAL
taxlaw-2831	745	7	590	CARDINAL
taxlaw-2831	746	1	2015	CARDINAL
taxlaw-2831	746	2	205	CARDINAL
taxlaw-2831	746	3	10,000	MONEY
taxlaw-2831	746	4	2015	CARDINAL
taxlaw-2831	746	5	14,000	MONEY
taxlaw-2831	746	6	annual	DATE
taxlaw-2831	746	7	third	ORDINAL
taxlaw-2831	747	1	153	CARDINAL
taxlaw-2831	747	2	section 2503(c	LAW
taxlaw-2831	747	3	thirty years of age	DATE
taxlaw-2831	750	1	section 2503(e	LAW
taxlaw-2831	750	2	section 2503(e	LAW
taxlaw-2831	753	1	1	CARDINAL
taxlaw-2831	753	2	2	CARDINAL
taxlaw-2831	753	3	3	CARDINAL
taxlaw-2831	755	1	154	CARDINAL
taxlaw-2831	755	2	section 2503(e	LAW
taxlaw-2831	755	3	155	CARDINAL
taxlaw-2831	755	4	section 2503(e	LAW
taxlaw-2831	755	5	156	CARDINAL
taxlaw-2831	755	6	157	CARDINAL
taxlaw-2831	755	7	158	CARDINAL
taxlaw-2831	755	8	159	CARDINAL
taxlaw-2831	756	1	160	CARDINAL
taxlaw-2831	756	2	section 529	LAW
taxlaw-2831	757	1	153	CARDINAL
taxlaw-2831	757	2	crawford	PERSON
taxlaw-2831	757	3	supra	PERSON
taxlaw-2831	757	4	29	CARDINAL
taxlaw-2831	757	5	444	CARDINAL
taxlaw-2831	757	6	1,000	MONEY
taxlaw-2831	757	7	david joulfaian &	ORG
taxlaw-2831	757	8	kathleen mcgarry	PERSON
taxlaw-2831	757	9	57	CARDINAL
taxlaw-2831	757	10	429	CARDINAL
taxlaw-2831	757	11	430	CARDINAL
taxlaw-2831	757	12	2004	DATE
taxlaw-2831	758	1	annual	DATE
taxlaw-2831	759	1	yearly	DATE
taxlaw-2831	760	1	154	CARDINAL
taxlaw-2831	761	1	joseph m. dodge	PERSON
taxlaw-2831	761	2	30	CARDINAL
taxlaw-2831	762	1	l. rev	PERSON
taxlaw-2831	763	1	181	CARDINAL
taxlaw-2831	763	2	2010	DATE
taxlaw-2831	764	1	155	CARDINAL
taxlaw-2831	765	1	2503(e)(2)(b	CARDINAL
taxlaw-2831	766	1	156	CARDINAL
taxlaw-2831	768	1	157	CARDINAL
taxlaw-2831	770	1	158	CARDINAL
taxlaw-2831	772	1	159	CARDINAL
taxlaw-2831	774	1	50	MONEY
taxlaw-2831	775	1	160	CARDINAL
taxlaw-2831	777	1	1.213-1(c)(1)(iii	CARDINAL
taxlaw-2831	778	1	206	CARDINAL
taxlaw-2831	778	2	columbia	ORG
taxlaw-2831	779	1	6:182	CARDINAL
taxlaw-2831	780	1	161	CARDINAL
taxlaw-2831	780	2	at least half	CARDINAL
taxlaw-2831	781	1	162	CARDINAL
taxlaw-2831	781	2	1960‘s	CARDINAL
taxlaw-2831	781	3	ali	PERSON
taxlaw-2831	781	4	163	CARDINAL
taxlaw-2831	781	5	3,000	MONEY
taxlaw-2831	781	6	annually	DATE
taxlaw-2831	781	7	164	CARDINAL
taxlaw-2831	781	8	165	CARDINAL
taxlaw-2831	782	1	annual	DATE
taxlaw-2831	783	1	section 2503(e	LAW
taxlaw-2831	784	1	second	ORDINAL
taxlaw-2831	789	1	166	CARDINAL
taxlaw-2831	789	2	1	CARDINAL
taxlaw-2831	789	3	2	CARDINAL
taxlaw-2831	790	1	529(e)(3)(a	CARDINAL
taxlaw-2831	791	1	162 i.r.c	QUANTITY
taxlaw-2831	793	1	25a(b)(3	DATE
taxlaw-2831	794	1	163	CARDINAL
taxlaw-2831	794	2	surrey	ORG
taxlaw-2831	794	3	supra	PERSON
taxlaw-2831	794	4	21	CARDINAL
taxlaw-2831	794	5	190	CARDINAL
taxlaw-2831	794	6	164	CARDINAL
taxlaw-2831	794	7	casner	ORG
taxlaw-2831	794	8	supra	PERSON
taxlaw-2831	794	9	28	CARDINAL
taxlaw-2831	794	10	538-539	QUANTITY
taxlaw-2831	795	1	today	DATE
taxlaw-2831	796	1	165	CARDINAL
taxlaw-2831	796	2	1968	DATE
taxlaw-2831	797	1	one	CARDINAL
taxlaw-2831	798	1	jay a.	PERSON
taxlaw-2831	798	2	paul l. caron	PERSON
taxlaw-2831	798	3	charles davenport	PERSON
taxlaw-2831	798	4	richard schmalbeck	PERSON
taxlaw-2831	798	5	141	CARDINAL
taxlaw-2831	798	6	757	CARDINAL
taxlaw-2831	798	7	2013	DATE
taxlaw-2831	798	8	gans & soled	ORG
taxlaw-2831	798	9	41	CARDINAL
taxlaw-2831	798	10	760-61	CARDINAL
taxlaw-2831	798	11	167	CARDINAL
taxlaw-2831	798	12	gans &	ORG
taxlaw-2831	798	13	41	CARDINAL
taxlaw-2831	798	14	774	CARDINAL
taxlaw-2831	799	1	third	ORDINAL
taxlaw-2831	800	1	third	ORDINAL
taxlaw-2831	800	2	$1 million	MONEY
taxlaw-2831	800	3	2015	CARDINAL
taxlaw-2831	800	4	207	CARDINAL
taxlaw-2831	801	1	168	CARDINAL
taxlaw-2831	804	1	2009	DATE
taxlaw-2831	804	2	$3.5 million	MONEY
taxlaw-2831	804	3	169	CARDINAL
taxlaw-2831	804	4	$1.5 million	MONEY
taxlaw-2831	804	5	pre-1977	DATE
taxlaw-2831	805	1	170	CARDINAL
taxlaw-2831	805	2	1932	DATE
taxlaw-2831	806	1	171	CARDINAL
taxlaw-2831	806	2	172	CARDINAL
taxlaw-2831	807	1	173	CARDINAL
taxlaw-2831	807	2	1976	DATE
taxlaw-2831	808	1	174	CARDINAL
taxlaw-2831	809	1	1976	DATE
taxlaw-2831	809	2	1976	DATE
taxlaw-2831	809	3	1977	DATE
taxlaw-2831	809	4	between those two years	DATE
taxlaw-2831	810	1	175	CARDINAL
taxlaw-2831	811	1	1976	DATE
taxlaw-2831	812	1	vi	PERSON
taxlaw-2831	813	1	twenty-five percent	PERCENT
taxlaw-2831	813	2	five or more months late	DATE
taxlaw-2831	814	1	777	CARDINAL
taxlaw-2831	815	1	168	CARDINAL
taxlaw-2831	815	2	49	CARDINAL
taxlaw-2831	816	1	169	CARDINAL
taxlaw-2831	816	2	2009	DATE
taxlaw-2831	817	1	s. 2899	PERSON
taxlaw-2831	817	2	113th	ORG
taxlaw-2831	817	3	2d	CARDINAL
taxlaw-2831	818	1	2(b)(1	MONEY
taxlaw-2831	818	2	2010(c)(3	CARDINAL
taxlaw-2831	818	3	―basic	ORG
taxlaw-2831	818	4	$3.5 million	MONEY
taxlaw-2831	818	5	december 31, 2014	DATE
taxlaw-2831	818	6	bernard sanders	PERSON
taxlaw-2831	819	1	170	CARDINAL
taxlaw-2831	819	2	supra	PERSON
taxlaw-2831	819	3	130	CARDINAL
taxlaw-2831	819	4	148	CARDINAL
taxlaw-2831	820	1	171	CARDINAL
taxlaw-2831	820	2	1932	DATE
taxlaw-2831	820	3	21	CARDINAL
taxlaw-2831	820	4	172	CARDINAL
taxlaw-2831	820	5	joulfaian & mcgarry	ORG
taxlaw-2831	820	6	supra	PERSON
taxlaw-2831	820	7	153	CARDINAL
taxlaw-2831	820	8	419	CARDINAL
taxlaw-2831	820	9	―overall	ORG
taxlaw-2831	821	1	430	CARDINAL
taxlaw-2831	822	1	173	CARDINAL
taxlaw-2831	822	2	supra	PERSON
taxlaw-2831	822	3	125	CARDINAL
taxlaw-2831	822	4	1927	DATE
taxlaw-2831	822	5	the years 1933 through 1988	DATE
taxlaw-2831	823	1	tax‘n	CARDINAL
taxlaw-2831	823	2	26	CARDINAL
taxlaw-2831	824	1	2012	DATE
taxlaw-2831	825	1	174	CARDINAL
taxlaw-2831	825	2	supra	PERSON
taxlaw-2831	825	3	130	CARDINAL
taxlaw-2831	825	4	148	CARDINAL
taxlaw-2831	826	1	175	CARDINAL
taxlaw-2831	826	2	supra	PERSON
taxlaw-2831	826	3	125	CARDINAL
taxlaw-2831	826	4	1924	DATE
taxlaw-2831	826	5	1976	DATE
taxlaw-2831	826	6	1977	DATE
taxlaw-2831	826	7	any other year	DATE
taxlaw-2831	827	1	one	CARDINAL
taxlaw-2831	827	2	that year	DATE
taxlaw-2831	827	3	1976	DATE
taxlaw-2831	828	1	1014	CARDINAL
taxlaw-2831	828	2	up‖	ORG
taxlaw-2831	830	1	1014	DATE
taxlaw-2831	830	2	1976	DATE
taxlaw-2831	831	1	1976	DATE
taxlaw-2831	832	1	208	CARDINAL
taxlaw-2831	832	2	columbia	ORG
taxlaw-2831	833	1	6:182	CARDINAL
taxlaw-2831	833	2	annual	DATE