id	sid	eid	entity	type
taxlaw-2855	1	1	microsoft	ORG
taxlaw-2855	1	2	8-3-creamer-wheeler.docx	CARDINAL
taxlaw-2855	1	3	ron creamer	PERSON
taxlaw-2855	1	4	isaac wheeler*	PERSON
taxlaw-2855	2	1	daniel bleiberg	PERSON
taxlaw-2855	2	2	ryan galisewski	PERSON
taxlaw-2855	2	3	ethan david ross	PERSON
taxlaw-2855	2	4	erick sam	PERSON
taxlaw-2855	3	1	2017	CARDINAL
taxlaw-2855	3	2	327	CARDINAL
taxlaw-2855	3	3	i. introduction	PERSON
taxlaw-2855	4	1	328 ii	QUANTITY
taxlaw-2855	5	1	330	CARDINAL
taxlaw-2855	5	2	330	CARDINAL
taxlaw-2855	5	3	332	CARDINAL
taxlaw-2855	6	1	333	CARDINAL
taxlaw-2855	7	1	334	CARDINAL
taxlaw-2855	7	2	335 iii	QUANTITY
taxlaw-2855	7	3	336	CARDINAL
taxlaw-2855	7	4	#1	CARDINAL
taxlaw-2855	7	5	treasury	ORG
taxlaw-2855	7	6	1.956	CARDINAL
taxlaw-2855	7	7	336	CARDINAL
taxlaw-2855	7	8	2	CARDINAL
taxlaw-2855	7	9	1.7874-8	DATE
taxlaw-2855	7	10	339	CARDINAL
taxlaw-2855	7	11	3	CARDINAL
taxlaw-2855	7	12	treasury regulation section	ORG
taxlaw-2855	8	1	343	CARDINAL
taxlaw-2855	8	2	treasury	ORG
taxlaw-2855	8	3	1.385-3	CARDINAL
taxlaw-2855	8	4	344	CARDINAL
taxlaw-2855	8	5	treasury	ORG
taxlaw-2855	8	6	1.385-3t(f	QUANTITY
taxlaw-2855	8	7	355	CARDINAL
taxlaw-2855	9	1	359	CARDINAL
taxlaw-2855	9	2	328	CARDINAL
taxlaw-2855	9	3	columbia journal of tax	ORG
taxlaw-2855	9	4	i. introduction	PERSON
taxlaw-2855	9	5	fda	ORG
taxlaw-2855	9	6	brown & williamson tobacco corp.	ORG
taxlaw-2855	10	1	the supreme court	ORG
taxlaw-2855	10	2	congress	ORG
taxlaw-2855	10	3	fda	ORG
taxlaw-2855	11	1	5	CARDINAL
taxlaw-2855	11	2	congress	ORG
taxlaw-2855	13	1	fda	ORG
taxlaw-2855	15	1	fda	ORG
taxlaw-2855	16	1	3	CARDINAL
taxlaw-2855	16	2	scalia	PERSON
taxlaw-2855	16	3	thomas	PERSON
taxlaw-2855	16	4	fda	ORG
taxlaw-2855	16	5	35 years	DATE
taxlaw-2855	16	6	congress	ORG
taxlaw-2855	16	7	fda	ORG
taxlaw-2855	17	1	congress	ORG
taxlaw-2855	18	1	irs	ORG
taxlaw-2855	18	2	385,5 956	CARDINAL
taxlaw-2855	18	3	7874	DATE
taxlaw-2855	18	4	brown & williamson	ORG
taxlaw-2855	18	5	section 385	LAW
taxlaw-2855	18	6	385 regulations	QUANTITY
taxlaw-2855	18	7	1.385-3	CARDINAL
taxlaw-2855	18	8	section 385	LAW
taxlaw-2855	18	9	congress	ORG
taxlaw-2855	18	10	1	CARDINAL
taxlaw-2855	18	11	fda	ORG
taxlaw-2855	18	12	brown & williamson tobacco corp.	ORG
taxlaw-2855	18	13	529	CARDINAL
taxlaw-2855	18	14	u.s.	GPE
taxlaw-2855	18	15	120	CARDINAL
taxlaw-2855	19	1	2 21	DATE
taxlaw-2855	20	1	321(g)–(h	CARDINAL
taxlaw-2855	20	2	393	CARDINAL
taxlaw-2855	20	3	3	CARDINAL
taxlaw-2855	20	4	u.s.	GPE
taxlaw-2855	20	5	163	CARDINAL
taxlaw-2855	20	6	4	CARDINAL
taxlaw-2855	21	1	142	CARDINAL
taxlaw-2855	21	2	5	CARDINAL
taxlaw-2855	21	3	1986	DATE
taxlaw-2855	22	1	6	CARDINAL
taxlaw-2855	23	1	int’l	NORP
taxlaw-2855	23	2	july 7, 2016	DATE
taxlaw-2855	24	1	section 385	LAW
taxlaw-2855	25	1	congress	ORG
taxlaw-2855	25	2	section 279	LAW
taxlaw-2855	25	3	section 385	LAW
taxlaw-2855	25	4	kpmg	ORG
taxlaw-2855	25	5	july 7, 2016	DATE
taxlaw-2855	26	1	section 385	LAW
taxlaw-2855	29	1	treasury	ORG
taxlaw-2855	29	2	section 385	LAW
taxlaw-2855	29	3	apr. 7	DATE
taxlaw-2855	29	4	2016	DATE
taxlaw-2855	31	1	section 385	LAW
taxlaw-2855	31	2	congress	ORG
taxlaw-2855	31	3	section 385	LAW
taxlaw-2855	32	1	2017	CARDINAL
taxlaw-2855	32	2	329	CARDINAL
taxlaw-2855	32	3	385 regulations	QUANTITY
taxlaw-2855	32	4	irs	ORG
taxlaw-2855	32	5	section 385.7	LAW
taxlaw-2855	32	6	section 385	LAW
taxlaw-2855	32	7	treasury	ORG
taxlaw-2855	33	1	the supreme court	ORG
taxlaw-2855	33	2	brown & williamson	ORG
taxlaw-2855	34	1	irs	ORG
taxlaw-2855	34	2	section 385	LAW
taxlaw-2855	35	1	section 385	LAW
taxlaw-2855	36	1	october 2016	DATE
taxlaw-2855	36	2	irs	ORG
taxlaw-2855	36	3	385 regulations	QUANTITY
taxlaw-2855	36	4	april 4, 2016	DATE
taxlaw-2855	36	5	385	CARDINAL
taxlaw-2855	37	1	irs	ORG
taxlaw-2855	37	2	section 385	LAW
taxlaw-2855	37	3	section 956, section 7701(l	LAW
taxlaw-2855	37	4	section 7874	LAW
taxlaw-2855	37	5	irs	ORG
taxlaw-2855	38	1	first	ORDINAL
taxlaw-2855	41	1	section 385	LAW
taxlaw-2855	42	1	7	CARDINAL
taxlaw-2855	43	1	jasper l. cummings	PERSON
taxlaw-2855	43	2	jr.	PERSON
taxlaw-2855	43	3	152	CARDINAL
taxlaw-2855	43	4	377	CARDINAL
taxlaw-2855	43	5	2016	CARDINAL
taxlaw-2855	43	6	section 385(a	LAW
taxlaw-2855	44	1	8	CARDINAL
taxlaw-2855	44	2	stephen shay	PERSON
taxlaw-2855	44	3	secretary	PERSON
taxlaw-2855	44	4	144	CARDINAL
taxlaw-2855	44	5	473	CARDINAL
taxlaw-2855	44	6	2014	DATE
taxlaw-2855	44	7	473	CARDINAL
taxlaw-2855	44	8	9	CARDINAL
taxlaw-2855	44	9	9790	CARDINAL
taxlaw-2855	44	10	2016-45	DATE
taxlaw-2855	45	1	540	CARDINAL
taxlaw-2855	45	2	81	DATE
taxlaw-2855	45	3	72858-72984	DATE
taxlaw-2855	45	4	oct. 21	DATE
taxlaw-2855	45	5	2016	DATE
taxlaw-2855	46	1	january 2017	DATE
taxlaw-2855	47	1	white house	ORG
taxlaw-2855	47	2	sec’y	CARDINAL
taxlaw-2855	47	3	jan. 20,	DATE
taxlaw-2855	47	4	2017	DATE
taxlaw-2855	47	5	http://www.whitehouse.gov/the-pressoffice/2017/01/20/memorandum-heads-executive-departments-and-agencies	DATE
taxlaw-2855	48	1	385 regulations	QUANTITY
taxlaw-2855	49	1	10	CARDINAL
taxlaw-2855	49	2	9790	CARDINAL
taxlaw-2855	49	3	2016-45	DATE
taxlaw-2855	50	1	540	CARDINAL
taxlaw-2855	50	2	81	DATE
taxlaw-2855	50	3	72858-72950	DATE
taxlaw-2855	50	4	oct. 21	DATE
taxlaw-2855	50	5	2016	DATE
taxlaw-2855	51	1	11	CARDINAL
taxlaw-2855	52	1	330	CARDINAL
taxlaw-2855	52	2	columbia	ORG
taxlaw-2855	52	3	congress	ORG
taxlaw-2855	52	4	irs	ORG
taxlaw-2855	56	1	irs	ORG
taxlaw-2855	57	1	a.	PERSON
taxlaw-2855	58	1	questions.14	PRODUCT
taxlaw-2855	64	1	section 956(e	LAW
taxlaw-2855	65	1	12	CARDINAL
taxlaw-2855	65	2	united states	GPE
taxlaw-2855	65	3	corp.	ORG
taxlaw-2855	65	4	533	CARDINAL
taxlaw-2855	65	5	218	CARDINAL
taxlaw-2855	65	6	234–35	DATE
taxlaw-2855	65	7	2001	DATE
taxlaw-2855	65	8	chevron	ORG
taxlaw-2855	65	9	congress	ORG
taxlaw-2855	66	1	congress	ORG
taxlaw-2855	67	1	congress	ORG
taxlaw-2855	67	2	one	CARDINAL
taxlaw-2855	67	3	congress	ORG
taxlaw-2855	68	1	13	CARDINAL
taxlaw-2855	68	2	chevron u.s.a., inc.	ORG
taxlaw-2855	69	1	council, inc.	ORG
taxlaw-2855	69	2	467	CARDINAL
taxlaw-2855	69	3	837	CARDINAL
taxlaw-2855	69	4	843–44	DATE
taxlaw-2855	70	1	14	CARDINAL
taxlaw-2855	71	1	533	CARDINAL
taxlaw-2855	71	2	u.s.	GPE
taxlaw-2855	71	3	234–35	DATE
taxlaw-2855	71	4	chevron	ORG
taxlaw-2855	72	1	2017	CARDINAL
taxlaw-2855	72	2	331	CARDINAL
taxlaw-2855	72	3	first	ORDINAL
taxlaw-2855	72	4	congress	ORG
taxlaw-2855	72	5	section 956	LAW
taxlaw-2855	73	1	one	CARDINAL
taxlaw-2855	73	2	section 956	LAW
taxlaw-2855	73	3	u.s.	GPE
taxlaw-2855	74	1	second	ORDINAL
taxlaw-2855	74	2	section 956	LAW
taxlaw-2855	74	3	un	ORG
taxlaw-2855	74	4	non-pti	NORP
taxlaw-2855	74	5	u.s.	GPE
taxlaw-2855	79	1	u.s.	GPE
taxlaw-2855	79	2	section 956	LAW
taxlaw-2855	79	3	senate	ORG
taxlaw-2855	79	4	senate	ORG
taxlaw-2855	80	1	section 956	LAW
taxlaw-2855	81	1	stretch.16	NORP
taxlaw-2855	81	2	second	ORDINAL
taxlaw-2855	82	1	second	ORDINAL
taxlaw-2855	82	2	first	ORDINAL
taxlaw-2855	82	3	first	ORDINAL
taxlaw-2855	84	1	first	ORDINAL
taxlaw-2855	87	1	third	ORDINAL
taxlaw-2855	90	1	first	ORDINAL
taxlaw-2855	91	1	fourth	ORDINAL
taxlaw-2855	92	1	first	ORDINAL
taxlaw-2855	92	2	second	ORDINAL
taxlaw-2855	93	1	first	ORDINAL
taxlaw-2855	93	2	second	ORDINAL
taxlaw-2855	94	1	15	CARDINAL
taxlaw-2855	94	2	john f. manning	PERSON
taxlaw-2855	94	3	congress	ORG
taxlaw-2855	94	4	51	CARDINAL
taxlaw-2855	94	5	tulsa l. rev	PERSON
taxlaw-2855	94	6	559	CARDINAL
taxlaw-2855	94	7	565–71	DATE
taxlaw-2855	94	8	2016	CARDINAL
taxlaw-2855	95	1	16	CARDINAL
taxlaw-2855	95	2	irs	ORG
taxlaw-2855	95	3	section 956	LAW
taxlaw-2855	95	4	ludwig v. commissioner	ORG
taxlaw-2855	95	5	68	CARDINAL
taxlaw-2855	95	6	979	CARDINAL
taxlaw-2855	95	7	1977	DATE
taxlaw-2855	96	1	ludwig	ORG
taxlaw-2855	96	2	u.s.	GPE
taxlaw-2855	96	3	third	ORDINAL
taxlaw-2855	98	1	irs	ORG
taxlaw-2855	98	2	section 956	LAW
taxlaw-2855	99	1	section 956	LAW
taxlaw-2855	99	2	united states	GPE
taxlaw-2855	99	3	section 951	LAW
taxlaw-2855	101	1	988	CARDINAL
taxlaw-2855	102	1	1980	DATE
taxlaw-2855	102	2	treasury	ORG
taxlaw-2855	102	3	1.956-2(c)(2	CARDINAL
taxlaw-2855	102	4	at least 66	CARDINAL
taxlaw-2855	102	5	2/3rds percent	PERCENT
taxlaw-2855	103	1	t.d	PERSON
taxlaw-2855	103	2	7712	DATE
taxlaw-2855	103	3	aug. 6, 1980	DATE
taxlaw-2855	104	1	332	CARDINAL
taxlaw-2855	104	2	fifth	ORDINAL
taxlaw-2855	106	1	section 956	LAW
taxlaw-2855	106	2	section 956a),17	LAW
taxlaw-2855	113	1	18	CARDINAL
taxlaw-2855	113	2	section 385	LAW
taxlaw-2855	118	1	21	CARDINAL
taxlaw-2855	118	2	17	CARDINAL
taxlaw-2855	118	3	103	CARDINAL
taxlaw-2855	118	4	section 956	LAW
taxlaw-2855	119	1	section 956	LAW
taxlaw-2855	120	1	18	CARDINAL
taxlaw-2855	120	2	nat’l	PRODUCT
taxlaw-2855	120	3	reproductive health ass’n, inc.	ORG
taxlaw-2855	121	1	v. gonzales	PERSON
taxlaw-2855	121	2	468	CARDINAL
taxlaw-2855	121	3	826	CARDINAL
taxlaw-2855	121	4	829	CARDINAL
taxlaw-2855	121	5	d.c	GPE
taxlaw-2855	121	6	2006	DATE
taxlaw-2855	123	1	19	CARDINAL
taxlaw-2855	123	2	judulang v. holder	PERSON
taxlaw-2855	123	3	132	CARDINAL
taxlaw-2855	123	4	s. ct	PERSON
taxlaw-2855	123	5	476	CARDINAL
taxlaw-2855	123	6	485	CARDINAL
taxlaw-2855	123	7	2011	DATE
taxlaw-2855	129	1	20	CARDINAL
taxlaw-2855	130	1	21	CARDINAL
taxlaw-2855	130	2	davis v. passman	PERSON
taxlaw-2855	130	3	442	CARDINAL
taxlaw-2855	130	4	228	CARDINAL
taxlaw-2855	130	5	234–35	DATE
taxlaw-2855	130	6	1979	DATE
taxlaw-2855	130	7	fifth	ORDINAL
taxlaw-2855	130	8	craig v. boren	PERSON
taxlaw-2855	130	9	429	CARDINAL
taxlaw-2855	130	10	190	CARDINAL
taxlaw-2855	130	11	197	CARDINAL
taxlaw-2855	130	12	1976	DATE
taxlaw-2855	131	1	2017	CARDINAL
taxlaw-2855	131	2	333	CARDINAL
taxlaw-2855	131	3	congress	ORG
taxlaw-2855	132	1	stephen shay	PERSON
taxlaw-2855	132	2	2014	DATE
taxlaw-2855	132	3	the obama administration’s	ORG
taxlaw-2855	132	4	shay	PERSON
taxlaw-2855	132	5	section 385	LAW
taxlaw-2855	132	6	50%	PERCENT
taxlaw-2855	132	7	25%	PERCENT
taxlaw-2855	133	1	23	CARDINAL
taxlaw-2855	134	1	section 385	LAW
taxlaw-2855	136	1	section 385	LAW
taxlaw-2855	137	1	24	CARDINAL
taxlaw-2855	138	1	section 385	LAW
taxlaw-2855	138	2	section 11	LAW
taxlaw-2855	138	3	35%	PERCENT
taxlaw-2855	138	4	45%.25	CARDINAL
taxlaw-2855	138	5	section 385	LAW
taxlaw-2855	140	1	385.26	CARDINAL
taxlaw-2855	140	2	4985	DATE
taxlaw-2855	141	1	section 385	LAW
taxlaw-2855	142	1	section 385	LAW
taxlaw-2855	147	1	one	CARDINAL
taxlaw-2855	147	2	senate	ORG
taxlaw-2855	147	3	22	CARDINAL
taxlaw-2855	147	4	michigan	GPE
taxlaw-2855	147	5	135	CARDINAL
taxlaw-2855	147	6	2699	CARDINAL
taxlaw-2855	147	7	2015	CARDINAL
taxlaw-2855	147	8	epa	ORG
taxlaw-2855	147	9	epa	ORG
taxlaw-2855	148	1	23	CARDINAL
taxlaw-2855	148	2	shay	PERSON
taxlaw-2855	148	3	supra	PERSON
taxlaw-2855	148	4	9	CARDINAL
taxlaw-2855	148	5	24	CARDINAL
taxlaw-2855	149	1	crawford fitting co.	ORG
taxlaw-2855	149	2	j.t. gibbons, inc.	PERSON
taxlaw-2855	149	3	482	CARDINAL
taxlaw-2855	149	4	437	CARDINAL
taxlaw-2855	149	5	441–42	DATE
taxlaw-2855	149	6	1987	DATE
taxlaw-2855	151	1	25	CARDINAL
taxlaw-2855	151	2	section 385	LAW
taxlaw-2855	151	3	45%	PERCENT
taxlaw-2855	152	1	26	CARDINAL
taxlaw-2855	152	2	section 385	LAW
taxlaw-2855	152	3	irs	ORG
taxlaw-2855	153	1	26	CARDINAL
taxlaw-2855	153	2	cfr	PERSON
taxlaw-2855	153	3	1.385-3t(f	QUANTITY
taxlaw-2855	154	1	27	CARDINAL
taxlaw-2855	154	2	american	NORP
taxlaw-2855	154	3	john f. manning	PERSON
taxlaw-2855	154	4	2011	DATE
taxlaw-2855	155	1	113	CARDINAL
taxlaw-2855	155	2	john f. manning	PERSON
taxlaw-2855	155	3	106	CARDINAL
taxlaw-2855	156	1	l. rev	PERSON
taxlaw-2855	156	2	70 (2006	DATE
taxlaw-2855	158	1	334	CARDINAL
taxlaw-2855	158	2	theoretician.28	ORG
taxlaw-2855	162	1	congress	ORG
taxlaw-2855	163	1	section 385	LAW
taxlaw-2855	165	1	50%	PERCENT
taxlaw-2855	165	2	25%	PERCENT
taxlaw-2855	165	3	section 385	LAW
taxlaw-2855	166	1	50	CARDINAL
taxlaw-2855	166	2	25	CARDINAL
taxlaw-2855	168	1	section 163(j)(1)(a	LAW
taxlaw-2855	168	2	35% to 40%	PERCENT
taxlaw-2855	169	1	40%	PERCENT
taxlaw-2855	171	1	section 385	LAW
taxlaw-2855	171	2	section 385	LAW
taxlaw-2855	171	3	50% to 25%	PERCENT
taxlaw-2855	175	1	section 385	LAW
taxlaw-2855	175	2	section 163	LAW
taxlaw-2855	176	1	section 385	LAW
taxlaw-2855	177	1	28	CARDINAL
taxlaw-2855	178	1	511	CARDINAL
taxlaw-2855	178	2	244	CARDINAL
taxlaw-2855	178	3	286	CARDINAL
taxlaw-2855	178	4	1994	DATE
taxlaw-2855	179	1	29	CARDINAL
taxlaw-2855	179	2	ragsdale v. wolverine	ORG
taxlaw-2855	179	3	535	CARDINAL
taxlaw-2855	179	4	u.s. 81	DATE
taxlaw-2855	179	5	93–94	CARDINAL
taxlaw-2855	179	6	2002	DATE
taxlaw-2855	179	7	w. va	GPE
taxlaw-2855	179	8	univ. hosps., inc.	ORG
taxlaw-2855	180	1	v. casey	PERSON
taxlaw-2855	180	2	499	CARDINAL
taxlaw-2855	180	3	u.s.	GPE
taxlaw-2855	180	4	1991	DATE
taxlaw-2855	180	5	congress	ORG
taxlaw-2855	181	1	30	CARDINAL
taxlaw-2855	181	2	ragsdale	ORG
taxlaw-2855	181	3	535	CARDINAL
taxlaw-2855	181	4	u.s.	GPE
taxlaw-2855	181	5	93–94	CARDINAL
taxlaw-2855	181	6	2017	CARDINAL
taxlaw-2855	181	7	335	CARDINAL
taxlaw-2855	182	1	section 385	LAW
taxlaw-2855	182	2	rosa	ORG
taxlaw-2855	182	3	section 163	LAW
taxlaw-2855	182	4	section 385	LAW
taxlaw-2855	182	5	section 163.b	LAW
taxlaw-2855	184	1	one	CARDINAL
taxlaw-2855	185	1	section 385	LAW
taxlaw-2855	185	2	section 385	LAW
taxlaw-2855	185	3	section 385	LAW
taxlaw-2855	188	1	section 385	LAW
taxlaw-2855	193	1	section 6662	LAW
taxlaw-2855	194	1	section 385	LAW
taxlaw-2855	194	2	the last ten years	DATE
taxlaw-2855	197	1	section 385	LAW
taxlaw-2855	198	1	e.	ORG
taxlaw-2855	198	2	section 385	LAW
taxlaw-2855	198	3	the u.s. company	ORG
taxlaw-2855	205	1	section 385	LAW
taxlaw-2855	207	1	31	CARDINAL
taxlaw-2855	208	1	u.s.	GPE
taxlaw-2855	209	1	ins. co.	ORG
taxlaw-2855	209	2	463	CARDINAL
taxlaw-2855	209	3	1983	DATE
taxlaw-2855	209	4	congress	ORG
taxlaw-2855	210	1	336	CARDINAL
taxlaw-2855	210	2	385 regulations	QUANTITY
taxlaw-2855	215	1	four	CARDINAL
taxlaw-2855	216	1	first	ORDINAL
taxlaw-2855	216	2	irs	ORG
taxlaw-2855	217	1	irs	ORG
taxlaw-2855	218	1	#1	CARDINAL
taxlaw-2855	218	2	treasury	ORG
taxlaw-2855	218	3	1.956	CARDINAL
taxlaw-2855	218	4	u.s.	GPE
taxlaw-2855	218	5	one	CARDINAL
taxlaw-2855	218	6	the united states	GPE
taxlaw-2855	218	7	section 956	LAW
taxlaw-2855	219	1	u.s.	GPE
taxlaw-2855	219	2	section 956	LAW
taxlaw-2855	220	1	treasury	ORG
taxlaw-2855	220	2	1.956-2t(a)(4	CARDINAL
taxlaw-2855	220	3	u.s.	GPE
taxlaw-2855	220	4	u.s.	GPE
taxlaw-2855	220	5	u.s.	GPE
taxlaw-2855	221	1	the ten years	DATE
taxlaw-2855	221	2	u.s.	GPE
taxlaw-2855	221	3	section 956.	LAW
taxlaw-2855	222	1	1	CARDINAL
taxlaw-2855	222	2	irs	ORG
taxlaw-2855	222	3	u.s.	GPE
taxlaw-2855	222	4	section 956.33	LAW
taxlaw-2855	222	5	united states	GPE
taxlaw-2855	222	6	u.s.	GPE
taxlaw-2855	223	1	u.s.	GPE
taxlaw-2855	224	1	the united states	GPE
taxlaw-2855	224	2	section 956	LAW
taxlaw-2855	225	1	32 26	CARDINAL
taxlaw-2855	225	2	cfr	ORG
taxlaw-2855	225	3	1.956-2t(a)(4	CARDINAL
taxlaw-2855	226	1	33	CARDINAL
taxlaw-2855	226	2	2014	DATE
taxlaw-2855	226	3	u.s.	GPE
taxlaw-2855	226	4	section 956(e	LAW
taxlaw-2855	226	5	section 956	LAW
taxlaw-2855	227	1	2014-52	DATE
taxlaw-2855	227	2	42	CARDINAL
taxlaw-2855	228	1	712	CARDINAL
taxlaw-2855	229	1	2017	CARDINAL
taxlaw-2855	229	2	337 2	DATE
taxlaw-2855	230	1	section 956	LAW
taxlaw-2855	232	1	u.s.	GPE
taxlaw-2855	232	2	u.s.	GPE
taxlaw-2855	232	3	two	CARDINAL
taxlaw-2855	233	1	first	ORDINAL
taxlaw-2855	233	2	section 956	LAW
taxlaw-2855	233	3	section 7874	LAW
taxlaw-2855	234	1	u.s.	GPE
taxlaw-2855	235	1	second	ORDINAL
taxlaw-2855	235	2	section 956	LAW
taxlaw-2855	235	3	u.s.	GPE
taxlaw-2855	235	4	section 956	LAW
taxlaw-2855	236	1	3	CARDINAL
taxlaw-2855	236	2	u.s.	GPE
taxlaw-2855	236	3	irs	ORG
taxlaw-2855	237	1	section 7874	LAW
taxlaw-2855	237	2	u.s.	GPE
taxlaw-2855	238	1	irs	ORG
taxlaw-2855	238	2	section 956	LAW
taxlaw-2855	238	3	u.s.	GPE
taxlaw-2855	240	1	u.s.	GPE
taxlaw-2855	240	2	section 7874	LAW
taxlaw-2855	241	1	section 7874	LAW
taxlaw-2855	241	2	u.s.	GPE
taxlaw-2855	241	3	section 7874	LAW
taxlaw-2855	241	4	section 7874	LAW
taxlaw-2855	242	1	u.s.	GPE
taxlaw-2855	242	2	u.s.	GPE
taxlaw-2855	242	3	section 956	LAW
taxlaw-2855	243	1	u.s.	GPE
taxlaw-2855	243	2	80%	PERCENT
taxlaw-2855	243	3	u.s.	GPE
taxlaw-2855	244	1	one	CARDINAL
taxlaw-2855	244	2	u.s.	GPE
taxlaw-2855	244	3	section 956	LAW
taxlaw-2855	244	4	80%	PERCENT
taxlaw-2855	244	5	section 7874(b	DATE
taxlaw-2855	244	6	60%	PERCENT
taxlaw-2855	246	1	956	CARDINAL
taxlaw-2855	246	2	u.s.	GPE
taxlaw-2855	246	3	u.s.	GPE
taxlaw-2855	246	4	u.s.	GPE
taxlaw-2855	247	1	34	CARDINAL
taxlaw-2855	247	2	u.s.	GPE
taxlaw-2855	248	1	u.s.	GPE
taxlaw-2855	248	2	section 956	LAW
taxlaw-2855	249	1	338	CARDINAL
taxlaw-2855	249	2	columbia	ORG
taxlaw-2855	250	1	one	CARDINAL
taxlaw-2855	250	2	irs	ORG
taxlaw-2855	250	3	u.s.	GPE
taxlaw-2855	250	4	u.s.	GPE
taxlaw-2855	251	1	irs	ORG
taxlaw-2855	251	2	80%	PERCENT
taxlaw-2855	251	3	section 7874(b	DATE
taxlaw-2855	251	4	section 7874	LAW
taxlaw-2855	252	1	section 7874	LAW
taxlaw-2855	253	1	u.s.	GPE
taxlaw-2855	253	2	rosa	ORG
taxlaw-2855	253	3	section 7874	LAW
taxlaw-2855	253	4	section 956	LAW
taxlaw-2855	254	1	u.s.	GPE
taxlaw-2855	254	2	section 956	LAW
taxlaw-2855	254	3	section 956	LAW
taxlaw-2855	255	1	united states	GPE
taxlaw-2855	256	1	section 956	LAW
taxlaw-2855	256	2	u.s.	GPE
taxlaw-2855	257	1	irs	ORG
taxlaw-2855	257	2	section 956	LAW
taxlaw-2855	257	3	u.s.	GPE
taxlaw-2855	258	1	u.s.	GPE
taxlaw-2855	258	2	section 956	LAW
taxlaw-2855	258	3	u.s.	GPE
taxlaw-2855	258	4	u.s.	GPE
taxlaw-2855	259	1	u.s.	GPE
taxlaw-2855	259	2	section 956’s	LAW
taxlaw-2855	259	3	section 956	LAW
taxlaw-2855	259	4	u.s.	GPE
taxlaw-2855	259	5	section 951(b	LAW
taxlaw-2855	260	1	u.s.	GPE
taxlaw-2855	260	2	u.s.	GPE
taxlaw-2855	260	3	section 951(b	LAW
taxlaw-2855	260	4	u.s.	GPE
taxlaw-2855	260	5	section 956	LAW
taxlaw-2855	260	6	implicated.36	ORG
taxlaw-2855	260	7	section 956’s	LAW
taxlaw-2855	260	8	u.s.	GPE
taxlaw-2855	260	9	section 956	LAW
taxlaw-2855	261	1	u.s.	GPE
taxlaw-2855	261	2	u.s.	GPE
taxlaw-2855	261	3	35	CARDINAL
taxlaw-2855	261	4	chevron	ORG
taxlaw-2855	261	5	467	CARDINAL
taxlaw-2855	261	6	u.s.	GPE
taxlaw-2855	262	1	842-43	QUANTITY
taxlaw-2855	262	2	two	CARDINAL
taxlaw-2855	263	1	first	ORDINAL
taxlaw-2855	263	2	congress	ORG
taxlaw-2855	264	1	congress	ORG
taxlaw-2855	264	2	congress	ORG
taxlaw-2855	265	1	36	CARDINAL
taxlaw-2855	266	1	2017	CARDINAL
taxlaw-2855	266	2	339	CARDINAL
taxlaw-2855	267	1	u.s.	GPE
taxlaw-2855	267	2	section 956	LAW
taxlaw-2855	268	1	u.s.	GPE
taxlaw-2855	268	2	u.s.	GPE
taxlaw-2855	269	1	u.s.	GPE
taxlaw-2855	270	1	u.s.	GPE
taxlaw-2855	270	2	section 956	LAW
taxlaw-2855	271	1	section 956	LAW
taxlaw-2855	271	2	u.s.	GPE
taxlaw-2855	272	1	section 956	LAW
taxlaw-2855	272	2	section 956	LAW
taxlaw-2855	272	3	u.s.	GPE
taxlaw-2855	273	1	section 956 and/or	LAW
taxlaw-2855	273	2	section 956	LAW
taxlaw-2855	273	3	section 956(e	LAW
taxlaw-2855	274	1	2	CARDINAL
taxlaw-2855	274	2	1.7874-8	DATE
taxlaw-2855	274	3	treasury	ORG
taxlaw-2855	274	4	1.7874-8	DATE
taxlaw-2855	275	1	36-month	DATE
taxlaw-2855	276	1	1.	CARDINAL
taxlaw-2855	276	2	irs	ORG
taxlaw-2855	276	3	irs	ORG
taxlaw-2855	276	4	7874(c)(6	CARDINAL
taxlaw-2855	277	1	section 7874	LAW
taxlaw-2855	277	2	treasury	ORG
taxlaw-2855	277	3	1.7874-4	CARDINAL
taxlaw-2855	277	4	7	CARDINAL
taxlaw-2855	277	5	38	CARDINAL
taxlaw-2855	277	6	treasury	ORG
taxlaw-2855	277	7	1.7874-4	DATE
taxlaw-2855	277	8	37	CARDINAL
taxlaw-2855	279	1	83	CARDINAL
taxlaw-2855	279	2	26	CARDINAL
taxlaw-2855	279	3	irs	ORG
taxlaw-2855	280	1	38	CARDINAL
taxlaw-2855	280	2	9761	CARDINAL
taxlaw-2855	280	3	2016-20	CARDINAL
taxlaw-2855	281	1	743	CARDINAL
taxlaw-2855	281	2	81	CARDINAL
taxlaw-2855	281	3	irs	ORG
taxlaw-2855	281	4	section 7874	LAW
taxlaw-2855	282	1	irs	ORG
taxlaw-2855	282	2	section 7874	LAW
taxlaw-2855	282	3	340	CARDINAL
taxlaw-2855	284	1	treasury	ORG
taxlaw-2855	284	2	1.7874-7	DATE
taxlaw-2855	285	1	2	CARDINAL
taxlaw-2855	285	2	7874(c)(6	CARDINAL
taxlaw-2855	285	3	irs	ORG
taxlaw-2855	285	4	section 956	LAW
taxlaw-2855	286	1	section 7874(c)(6	LAW
taxlaw-2855	287	1	irs	ORG
taxlaw-2855	290	1	3	CARDINAL
taxlaw-2855	290	2	irs	ORG
taxlaw-2855	291	1	section 7874(c)(6	LAW
taxlaw-2855	294	1	section 7874	LAW
taxlaw-2855	294	2	80	CARDINAL
taxlaw-2855	294	3	section 7874(b	DATE
taxlaw-2855	294	4	60	CARDINAL
taxlaw-2855	295	1	section 7874	LAW
taxlaw-2855	297	1	39	CARDINAL
taxlaw-2855	298	1	1	CARDINAL
taxlaw-2855	298	2	2	CARDINAL
taxlaw-2855	299	1	40	CARDINAL
taxlaw-2855	299	2	amanda athanasiou	PERSON
taxlaw-2855	299	3	irs	ORG
taxlaw-2855	299	4	153	CARDINAL
taxlaw-2855	299	5	355	CARDINAL
taxlaw-2855	299	6	2016	CARDINAL
taxlaw-2855	299	7	the u.s. chamber of commerce’s	ORG
taxlaw-2855	300	1	2017	CARDINAL
taxlaw-2855	300	2	341	CARDINAL
taxlaw-2855	300	3	section 7874	LAW
taxlaw-2855	301	1	section 7874(c)(3	LAW
taxlaw-2855	301	2	four-year	DATE
taxlaw-2855	301	3	41	CARDINAL
taxlaw-2855	301	4	section 7874	LAW
taxlaw-2855	302	1	42	CARDINAL
taxlaw-2855	302	2	treasury	ORG
taxlaw-2855	302	3	1.7874-2(e	CARDINAL
taxlaw-2855	303	1	irs	ORG
taxlaw-2855	303	2	section 7874	LAW
taxlaw-2855	303	3	1.7874-2(e	CARDINAL
taxlaw-2855	303	4	irs	ORG
taxlaw-2855	306	1	treasury	ORG
taxlaw-2855	306	2	section 1.368-2(h	LAW
taxlaw-2855	306	3	irs	ORG
taxlaw-2855	306	4	one	CARDINAL
taxlaw-2855	307	1	7874(c)(6	CARDINAL
taxlaw-2855	307	2	irs	ORG
taxlaw-2855	309	1	section 7874(c)(6	LAW
taxlaw-2855	311	1	section 7874(c)(6	LAW
taxlaw-2855	312	1	irs	ORG
taxlaw-2855	313	1	41	CARDINAL
taxlaw-2855	314	1	42	CARDINAL
taxlaw-2855	314	2	2012-28	DATE
taxlaw-2855	315	1	32	CARDINAL
taxlaw-2855	315	2	77	DATE
taxlaw-2855	315	3	34790	DATE
taxlaw-2855	315	4	june 12, 2012	DATE
taxlaw-2855	315	5	two	CARDINAL
taxlaw-2855	315	6	section 7874(a)(2)(b)(i	LAW
taxlaw-2855	315	7	section 7874(a)(2)(b)(ii	LAW
taxlaw-2855	316	1	43	CARDINAL
taxlaw-2855	316	2	9453	DATE
taxlaw-2855	316	3	2009-28	DATE
taxlaw-2855	316	4	114	CARDINAL
taxlaw-2855	316	5	74	CARDINAL
taxlaw-2855	316	6	27922	DATE
taxlaw-2855	316	7	june 12, 2009	DATE
taxlaw-2855	316	8	2008	DATE
taxlaw-2855	316	9	one	CARDINAL
taxlaw-2855	316	10	more than one	CARDINAL
taxlaw-2855	317	1	26	CARDINAL
taxlaw-2855	317	2	cfr	ORG
taxlaw-2855	317	3	1.368-2(h	CARDINAL
taxlaw-2855	318	1	44	DATE
taxlaw-2855	318	2	smith v. commissioner	ORG
taxlaw-2855	318	3	78 t.c. 350	PERSON
taxlaw-2855	318	4	389	CARDINAL
taxlaw-2855	318	5	1982	DATE
taxlaw-2855	322	1	293	CARDINAL
taxlaw-2855	322	2	465	CARDINAL
taxlaw-2855	322	3	1935	DATE
taxlaw-2855	323	1	342	CARDINAL
taxlaw-2855	323	2	chevron	ORG
taxlaw-2855	323	3	section 7874(c)(6	LAW
taxlaw-2855	323	4	irs	ORG
taxlaw-2855	323	5	7874	CARDINAL
taxlaw-2855	324	1	section 7874(c)(6)(b	LAW
taxlaw-2855	324	2	section 7874(c)(6	LAW
taxlaw-2855	325	1	section 7874(c)(6	LAW
taxlaw-2855	326	1	irs	ORG
taxlaw-2855	326	2	irs	ORG
taxlaw-2855	326	3	section 7874	LAW
taxlaw-2855	327	1	irs	ORG
taxlaw-2855	327	2	25%	PERCENT
taxlaw-2855	329	1	irs	ORG
taxlaw-2855	330	1	section 7874	LAW
taxlaw-2855	330	2	60%	PERCENT
taxlaw-2855	330	3	80%	PERCENT
taxlaw-2855	331	1	section 7874	LAW
taxlaw-2855	332	1	section 7874	LAW
taxlaw-2855	334	1	congress	ORG
taxlaw-2855	334	2	section 7874(b)—a	LAW
taxlaw-2855	334	3	section 7874	LAW
taxlaw-2855	334	4	one	CARDINAL
taxlaw-2855	335	1	congress	ORG
taxlaw-2855	335	2	section 7874	LAW
taxlaw-2855	336	1	u.s.	GPE
taxlaw-2855	336	2	u.s.	GPE
taxlaw-2855	337	1	section 7874(b	DATE
taxlaw-2855	338	1	section 7874	LAW
taxlaw-2855	339	1	congress	ORG
taxlaw-2855	339	2	congress	ORG
taxlaw-2855	339	3	congress	ORG
taxlaw-2855	340	1	irs	ORG
taxlaw-2855	340	2	irs	ORG
taxlaw-2855	341	1	irs	ORG
taxlaw-2855	341	2	prior 45	DATE
taxlaw-2855	342	1	108	CARDINAL
taxlaw-2855	342	2	572	CARDINAL
taxlaw-2855	342	3	2004	DATE
taxlaw-2855	343	1	treasury	ORG
taxlaw-2855	344	1	2017	CARDINAL
taxlaw-2855	344	2	343	CARDINAL
taxlaw-2855	344	3	the last three years	DATE
taxlaw-2855	345	1	section 7874(c)(6	LAW
taxlaw-2855	346	1	irs	ORG
taxlaw-2855	346	2	the last three years	DATE
taxlaw-2855	348	1	irs	ORG
taxlaw-2855	348	2	section 7874(c)(6	LAW
taxlaw-2855	350	1	three-year	DATE
taxlaw-2855	350	2	fifty-year	DATE
taxlaw-2855	353	1	3	CARDINAL
taxlaw-2855	353	2	treasury regulation section	ORG
taxlaw-2855	354	1	u.s.	GPE
taxlaw-2855	355	1	one	CARDINAL
taxlaw-2855	355	2	u.s.	GPE
taxlaw-2855	356	1	treasury	ORG
taxlaw-2855	357	1	fp	ORG
taxlaw-2855	357	2	fa	ORG
taxlaw-2855	357	3	fa	PERSON
taxlaw-2855	357	4	60%	PERCENT
taxlaw-2855	357	5	6x	MONEY
taxlaw-2855	358	1	fa	ORG
taxlaw-2855	359	1	fa	ORG
taxlaw-2855	359	2	6x	MONEY
taxlaw-2855	360	1	6x	MONEY
taxlaw-2855	360	2	fa	ORG
taxlaw-2855	361	1	1.	CARDINAL
taxlaw-2855	361	2	irs	ORG
taxlaw-2855	362	1	2014-52	DATE
taxlaw-2855	362	2	irs	ORG
taxlaw-2855	362	3	section 7701(l	LAW
taxlaw-2855	363	1	section 7701(l	LAW
taxlaw-2855	363	2	2	CARDINAL
taxlaw-2855	364	1	46	CARDINAL
taxlaw-2855	364	2	2014-52	DATE
taxlaw-2855	364	3	oct. 14, 2014	DATE
taxlaw-2855	365	1	344	CARDINAL
taxlaw-2855	365	2	section 7701(l	LAW
taxlaw-2855	365	3	irs	ORG
taxlaw-2855	365	4	section 7701(l	LAW
taxlaw-2855	366	1	2	CARDINAL
taxlaw-2855	367	1	first	ORDINAL
taxlaw-2855	367	2	2014-52	DATE
taxlaw-2855	367	3	section 7701(l	LAW
taxlaw-2855	368	1	section 7701(l	LAW
taxlaw-2855	368	2	irs	ORG
taxlaw-2855	368	3	section 7701(l	LAW
taxlaw-2855	368	4	section 7701(l	LAW
taxlaw-2855	368	5	congress	ORG
taxlaw-2855	368	6	more than two	CARDINAL
taxlaw-2855	368	7	u.s.	GPE
taxlaw-2855	369	1	3	CARDINAL
taxlaw-2855	369	2	irs	ORG
taxlaw-2855	371	1	irs	ORG
taxlaw-2855	371	2	section 7701(l	LAW
taxlaw-2855	372	1	irs	ORG
taxlaw-2855	372	2	more than two	CARDINAL
taxlaw-2855	372	3	more than two	CARDINAL
taxlaw-2855	373	1	involved.48 the	PERSON
taxlaw-2855	373	2	irs	ORG
taxlaw-2855	374	1	section 7701(l	LAW
taxlaw-2855	375	1	section 7701(l	LAW
taxlaw-2855	375	2	irs	ORG
taxlaw-2855	375	3	2	CARDINAL
taxlaw-2855	376	1	two	CARDINAL
taxlaw-2855	376	2	irs	ORG
taxlaw-2855	376	3	two	CARDINAL
taxlaw-2855	377	1	two	CARDINAL
taxlaw-2855	377	2	fa	ORG
taxlaw-2855	377	3	between more than two	CARDINAL
taxlaw-2855	377	4	fa	ORG
taxlaw-2855	379	1	section 7701(l	LAW
taxlaw-2855	380	1	treasury	ORG
taxlaw-2855	380	2	1.385-3	CARDINAL
taxlaw-2855	381	1	47	CARDINAL
taxlaw-2855	381	2	103	CARDINAL
taxlaw-2855	381	3	213	CARDINAL
taxlaw-2855	381	4	655	CARDINAL
taxlaw-2855	381	5	1993	DATE
taxlaw-2855	383	1	48	DATE
taxlaw-2855	383	2	irs	ORG
taxlaw-2855	383	3	under section 7701(l	DATE
taxlaw-2855	383	4	1	CARDINAL
taxlaw-2855	383	5	section 881	LAW
taxlaw-2855	383	6	1995-2	DATE
taxlaw-2855	383	7	286	CARDINAL
taxlaw-2855	383	8	60	CARDINAL
taxlaw-2855	383	9	fed	ORG
taxlaw-2855	384	1	40997	DATE
taxlaw-2855	384	2	aug. 11, 1995	DATE
taxlaw-2855	384	3	2	CARDINAL
taxlaw-2855	384	4	section 1.7701(l)-3	LAW
taxlaw-2855	386	1	8853	DATE
taxlaw-2855	386	2	2000-1	DATE
taxlaw-2855	386	3	377	CARDINAL
taxlaw-2855	386	4	65	DATE
taxlaw-2855	386	5	fed	ORG
taxlaw-2855	388	1	1310-01	DATE
taxlaw-2855	388	2	jan. 10, 2000	DATE
taxlaw-2855	388	3	peter m. daub	PERSON
taxlaw-2855	388	4	147	CARDINAL
taxlaw-2855	388	5	409	CARDINAL
taxlaw-2855	388	6	2015	CARDINAL
taxlaw-2855	388	7	409	CARDINAL
taxlaw-2855	388	8	2017	CARDINAL
taxlaw-2855	388	9	345	CARDINAL
taxlaw-2855	388	10	irs	ORG
taxlaw-2855	389	1	treasury	ORG
taxlaw-2855	389	2	section 1.385-3	LAW
taxlaw-2855	389	3	irs	ORG
taxlaw-2855	389	4	1	CARDINAL
taxlaw-2855	389	5	2	CARDINAL
taxlaw-2855	389	6	3	CARDINAL
taxlaw-2855	391	1	36 months	DATE
taxlaw-2855	391	2	transaction.52	ORG
taxlaw-2855	391	3	1	CARDINAL
taxlaw-2855	391	4	2	CARDINAL
taxlaw-2855	391	5	$50 million,54	MONEY
taxlaw-2855	391	6	3	CARDINAL
taxlaw-2855	391	7	55	CARDINAL
taxlaw-2855	391	8	4	CARDINAL
taxlaw-2855	391	9	56	CARDINAL
taxlaw-2855	391	10	5	CARDINAL
taxlaw-2855	391	11	6	CARDINAL
taxlaw-2855	391	12	nonu.s	GPE
taxlaw-2855	392	1	7	CARDINAL
taxlaw-2855	392	2	member.58	PRODUCT
taxlaw-2855	393	1	1.	CARDINAL
taxlaw-2855	393	2	irs	ORG
taxlaw-2855	394	1	385	CARDINAL
taxlaw-2855	394	2	irs	ORG
taxlaw-2855	394	3	section 385(a	LAW
taxlaw-2855	394	4	49 i.r.c.	QUANTITY
taxlaw-2855	396	1	50	CARDINAL
taxlaw-2855	398	1	51	CARDINAL
taxlaw-2855	399	1	1504(a)(1	CARDINAL
taxlaw-2855	399	2	1	CARDINAL
taxlaw-2855	399	3	80%	PERCENT
taxlaw-2855	399	4	at least one	CARDINAL
taxlaw-2855	399	5	80%	PERCENT
taxlaw-2855	402	1	1.385-1(c)(4	CARDINAL
taxlaw-2855	402	2	80%	PERCENT
taxlaw-2855	403	1	52 26	CARDINAL
taxlaw-2855	404	1	1.385-3(b	CARDINAL
taxlaw-2855	405	1	53 26	CARDINAL
taxlaw-2855	406	1	1.385-3(c)(3)(c	CARDINAL
taxlaw-2855	407	1	54 26	CARDINAL
taxlaw-2855	408	1	1.385-3(c)(4	CARDINAL
taxlaw-2855	409	1	55 26	CARDINAL
taxlaw-2855	410	1	1.385	CARDINAL
taxlaw-2855	411	1	56 26	CARDINAL
taxlaw-2855	412	1	1.385-3t(b)(3)(vii)(b	CARDINAL
taxlaw-2855	413	1	57 26	CARDINAL
taxlaw-2855	414	1	1.385-3(g)(3)(i	CARDINAL
taxlaw-2855	415	1	58 26	CARDINAL
taxlaw-2855	416	1	1.385-3(c)(3)(ii)(a	DATE
taxlaw-2855	417	1	59	CARDINAL
taxlaw-2855	417	2	385	CARDINAL
taxlaw-2855	417	3	irs	ORG
taxlaw-2855	418	1	385	CARDINAL
taxlaw-2855	418	2	irs	ORG
taxlaw-2855	418	3	section 385	LAW
taxlaw-2855	418	4	ii.a.	GPE
taxlaw-2855	418	5	385 regulations	QUANTITY
taxlaw-2855	419	1	346	CARDINAL
taxlaw-2855	419	2	irs	ORG
taxlaw-2855	420	1	irs	ORG
taxlaw-2855	420	2	irs	ORG
taxlaw-2855	422	1	62	CARDINAL
taxlaw-2855	422	2	irs	ORG
taxlaw-2855	423	1	irs	ORG
taxlaw-2855	424	1	2	CARDINAL
taxlaw-2855	425	1	section 385’s	LAW
taxlaw-2855	426	1	irs	ORG
taxlaw-2855	426	2	irs	ORG
taxlaw-2855	426	3	3	CARDINAL
taxlaw-2855	427	1	irs	ORG
taxlaw-2855	428	1	irs	ORG
taxlaw-2855	428	2	section 385	LAW
taxlaw-2855	428	3	irs	ORG
taxlaw-2855	428	4	irs	ORG
taxlaw-2855	428	5	congress	ORG
taxlaw-2855	428	6	section 385	LAW
taxlaw-2855	429	1	section 385	LAW
taxlaw-2855	429	2	60	CARDINAL
taxlaw-2855	429	3	reg-108060-15	DATE
taxlaw-2855	429	4	2016	DATE
taxlaw-2855	429	5	2016	CARDINAL
taxlaw-2855	429	6	17	CARDINAL
taxlaw-2855	430	1	636	CARDINAL
taxlaw-2855	430	2	641	CARDINAL
taxlaw-2855	430	3	2016	DATE
taxlaw-2855	432	1	81 fr	PERCENT
taxlaw-2855	432	2	20916	DATE
taxlaw-2855	432	3	2016	DATE
taxlaw-2855	434	1	61	CARDINAL
taxlaw-2855	434	2	91-552	CARDINAL
taxlaw-2855	434	3	138	CARDINAL
taxlaw-2855	434	4	1969	DATE
taxlaw-2855	437	1	62	CARDINAL
taxlaw-2855	437	2	kraft foods co.	ORG
taxlaw-2855	438	1	232	CARDINAL
taxlaw-2855	438	2	118	CARDINAL
taxlaw-2855	438	3	2d	DATE
taxlaw-2855	438	4	1956	DATE
taxlaw-2855	438	5	arlington park	GPE
taxlaw-2855	438	6	jockey club, inc.	ORG
taxlaw-2855	439	1	262	CARDINAL
taxlaw-2855	439	2	902	CARDINAL
taxlaw-2855	439	3	906	CARDINAL
taxlaw-2855	439	4	7th	ORDINAL
taxlaw-2855	439	5	1959	DATE
taxlaw-2855	439	6	uneco, inc.	ORG
taxlaw-2855	439	7	v. united states	GPE
taxlaw-2855	439	8	532	CARDINAL
taxlaw-2855	439	9	1204	DATE
taxlaw-2855	439	10	1207	DATE
taxlaw-2855	439	11	1976	DATE
taxlaw-2855	440	1	talbot mills	PERSON
taxlaw-2855	440	2	146	CARDINAL
taxlaw-2855	440	3	809	CARDINAL
taxlaw-2855	440	4	sayles	GPE
taxlaw-2855	441	1	v. united states	GPE
taxlaw-2855	441	2	399	CARDINAL
taxlaw-2855	441	3	214	CARDINAL
taxlaw-2855	441	4	1968	DATE
taxlaw-2855	442	1	63	CARDINAL
taxlaw-2855	442	2	reg-108060-15	DATE
taxlaw-2855	442	3	2016	CARDINAL
taxlaw-2855	442	4	17	CARDINAL
taxlaw-2855	442	5	636	CARDINAL
taxlaw-2855	442	6	643	CARDINAL
taxlaw-2855	442	7	81	CARDINAL
taxlaw-2855	442	8	apr. 8	DATE
taxlaw-2855	442	9	2016	DATE
taxlaw-2855	443	1	64	CARDINAL
taxlaw-2855	443	2	section 385	LAW
taxlaw-2855	443	3	section 279	LAW
taxlaw-2855	444	1	section 279	LAW
taxlaw-2855	444	2	senate	ORG
taxlaw-2855	444	3	279	CARDINAL
taxlaw-2855	444	4	section 385	LAW
taxlaw-2855	444	5	congress	ORG
taxlaw-2855	444	6	irs	ORG
taxlaw-2855	444	7	congress	ORG
taxlaw-2855	444	8	section 279	LAW
taxlaw-2855	445	1	2017	CARDINAL
taxlaw-2855	445	2	347	CARDINAL
taxlaw-2855	446	1	section 385	LAW
taxlaw-2855	446	2	irs	ORG
taxlaw-2855	447	1	section 385	LAW
taxlaw-2855	447	2	congress	ORG
taxlaw-2855	448	1	1989	DATE
taxlaw-2855	448	2	section 385	LAW
taxlaw-2855	448	3	corporation”65	ORG
taxlaw-2855	449	1	three years later	DATE
taxlaw-2855	449	2	congress	ORG
taxlaw-2855	449	3	section 385	LAW
taxlaw-2855	449	4	1969	DATE
taxlaw-2855	449	5	congress	ORG
taxlaw-2855	449	6	sec	ORG
taxlaw-2855	449	7	385	CARDINAL
taxlaw-2855	450	1	irs	ORG
taxlaw-2855	450	2	385	CARDINAL
taxlaw-2855	451	1	treasury	ORG
taxlaw-2855	451	2	irs	ORG
taxlaw-2855	451	3	equity.67 65	DATE
taxlaw-2855	452	1	101	CARDINAL
taxlaw-2855	452	2	562	CARDINAL
taxlaw-2855	452	3	1989	DATE
taxlaw-2855	453	1	66	CARDINAL
taxlaw-2855	453	2	102-716	QUANTITY
taxlaw-2855	453	3	1992	DATE
taxlaw-2855	454	1	67	CARDINAL
taxlaw-2855	457	1	1.385-2	CARDINAL
taxlaw-2855	458	1	385	CARDINAL
taxlaw-2855	459	1	irs	ORG
taxlaw-2855	459	2	reg-108060-15	DATE
taxlaw-2855	459	3	2016	CARDINAL
taxlaw-2855	459	4	17	CARDINAL
taxlaw-2855	460	1	636	CARDINAL
taxlaw-2855	460	2	639	CARDINAL
taxlaw-2855	460	3	81	CARDINAL
taxlaw-2855	460	4	20914	DATE
taxlaw-2855	460	5	2016	DATE
taxlaw-2855	462	1	2016	CARDINAL
taxlaw-2855	462	2	17	CARDINAL
taxlaw-2855	463	1	636	CARDINAL
taxlaw-2855	463	2	640	CARDINAL
taxlaw-2855	463	3	81	CARDINAL
taxlaw-2855	463	4	20915	DATE
taxlaw-2855	463	5	apr. 8,	DATE
taxlaw-2855	463	6	2016	DATE
taxlaw-2855	464	1	2016	CARDINAL
taxlaw-2855	464	2	17	CARDINAL
taxlaw-2855	465	1	636	CARDINAL
taxlaw-2855	465	2	641	CARDINAL
taxlaw-2855	465	3	81	CARDINAL
taxlaw-2855	465	4	20915	DATE
taxlaw-2855	465	5	apr. 8,	DATE
taxlaw-2855	465	6	2016	DATE
taxlaw-2855	466	1	reg-108060-15	DATE
taxlaw-2855	466	2	2016	CARDINAL
taxlaw-2855	466	3	17	CARDINAL
taxlaw-2855	467	1	636	CARDINAL
taxlaw-2855	467	2	641	CARDINAL
taxlaw-2855	467	3	81	CARDINAL
taxlaw-2855	467	4	20916	DATE
taxlaw-2855	467	5	2016	DATE
taxlaw-2855	468	1	reg-108060-15	DATE
taxlaw-2855	468	2	2016	CARDINAL
taxlaw-2855	468	3	17	CARDINAL
taxlaw-2855	469	1	636	CARDINAL
taxlaw-2855	469	2	641	CARDINAL
taxlaw-2855	469	3	81	CARDINAL
taxlaw-2855	469	4	20916	DATE
taxlaw-2855	469	5	2016	DATE
taxlaw-2855	470	1	348	CARDINAL
taxlaw-2855	470	2	first	ORDINAL
taxlaw-2855	471	1	congress	ORG
taxlaw-2855	471	2	section 385	LAW
taxlaw-2855	472	1	section 385	LAW
taxlaw-2855	473	1	lee sheppard	PERSON
taxlaw-2855	475	1	irs	ORG
taxlaw-2855	475	2	section 385	LAW
taxlaw-2855	475	3	less than one year	DATE
taxlaw-2855	480	1	farm.71	PERSON
taxlaw-2855	480	2	irs	ORG
taxlaw-2855	480	3	apa	PERSON
taxlaw-2855	480	4	same.72	GPE
taxlaw-2855	481	1	zero	CARDINAL
taxlaw-2855	483	1	the supreme court	ORG
taxlaw-2855	483	2	chevron	ORG
taxlaw-2855	483	3	68	CARDINAL
taxlaw-2855	483	4	irs	ORG
taxlaw-2855	483	5	reg-108060-15	DATE
taxlaw-2855	483	6	2016	CARDINAL
taxlaw-2855	483	7	17	CARDINAL
taxlaw-2855	484	1	636	CARDINAL
taxlaw-2855	484	2	643	CARDINAL
taxlaw-2855	484	3	81	CARDINAL
taxlaw-2855	484	4	apr. 8	DATE
taxlaw-2855	484	5	2016	DATE
taxlaw-2855	485	1	reg-108060-15	DATE
taxlaw-2855	485	2	2016	CARDINAL
taxlaw-2855	485	3	17	CARDINAL
taxlaw-2855	486	1	636	CARDINAL
taxlaw-2855	486	2	642	CARDINAL
taxlaw-2855	486	3	81	CARDINAL
taxlaw-2855	486	4	20916	DATE
taxlaw-2855	486	5	2016	DATE
taxlaw-2855	487	1	69 26	CARDINAL
taxlaw-2855	487	2	cfr	ORG
taxlaw-2855	487	3	1.385-3(g)(4	CARDINAL
taxlaw-2855	487	4	reg-108060-15	DATE
taxlaw-2855	487	5	2016	CARDINAL
taxlaw-2855	487	6	17	CARDINAL
taxlaw-2855	487	7	636	CARDINAL
taxlaw-2855	487	8	648	CARDINAL
taxlaw-2855	487	9	81	CARDINAL
taxlaw-2855	487	10	apr. 8,	DATE
taxlaw-2855	487	11	2016	DATE
taxlaw-2855	488	1	1.385-3	CARDINAL
taxlaw-2855	488	2	1.385	CARDINAL
taxlaw-2855	488	3	1.385-1	CARDINAL
taxlaw-2855	488	4	1.385	CARDINAL
taxlaw-2855	489	1	70	CARDINAL
taxlaw-2855	489	2	lee a. sheppard	PERSON
taxlaw-2855	489	3	152	CARDINAL
taxlaw-2855	489	4	311	CARDINAL
taxlaw-2855	489	5	2016	CARDINAL
taxlaw-2855	490	1	71	CARDINAL
taxlaw-2855	490	2	463	CARDINAL
taxlaw-2855	490	3	u.s.	GPE
taxlaw-2855	490	4	43	DATE
taxlaw-2855	490	5	congress	ORG
taxlaw-2855	492	1	72	CARDINAL
taxlaw-2855	492	2	one	CARDINAL
taxlaw-2855	493	1	73	CARDINAL
taxlaw-2855	493	2	463	CARDINAL
taxlaw-2855	493	3	u.s.	GPE
taxlaw-2855	493	4	43 74	CARDINAL
taxlaw-2855	493	5	134	CARDINAL
taxlaw-2855	493	6	s. ct	PERSON
taxlaw-2855	493	7	2427	CARDINAL
taxlaw-2855	493	8	2442	CARDINAL
taxlaw-2855	493	9	2014	DATE
taxlaw-2855	493	10	arlington v.	GPE
taxlaw-2855	493	11	133	CARDINAL
taxlaw-2855	493	12	s. ct.	PERSON
taxlaw-2855	493	13	1863	DATE
taxlaw-2855	493	14	1868	DATE
taxlaw-2855	493	15	2013	DATE
taxlaw-2855	494	1	2017	CARDINAL
taxlaw-2855	494	2	349	CARDINAL
taxlaw-2855	498	1	irs	ORG
taxlaw-2855	498	2	section 385	LAW
taxlaw-2855	502	1	talbot mills	PERSON
taxlaw-2855	502	2	1	CARDINAL
taxlaw-2855	502	3	2	CARDINAL
taxlaw-2855	502	4	3	CARDINAL
taxlaw-2855	503	1	first	ORDINAL
taxlaw-2855	507	1	75	CARDINAL
taxlaw-2855	508	1	shell oil co.	ORG
taxlaw-2855	508	2	519	CARDINAL
taxlaw-2855	508	3	337	CARDINAL
taxlaw-2855	508	4	341	CARDINAL
taxlaw-2855	508	5	1997	DATE
taxlaw-2855	509	1	76	CARDINAL
taxlaw-2855	509	2	kraft foods co.	ORG
taxlaw-2855	509	3	232	CARDINAL
taxlaw-2855	509	4	118	CARDINAL
taxlaw-2855	509	5	2d	DATE
taxlaw-2855	509	6	1956	DATE
taxlaw-2855	511	1	121–22	DATE
taxlaw-2855	513	1	124	CARDINAL
taxlaw-2855	514	1	350	CARDINAL
taxlaw-2855	514	2	irs	ORG
taxlaw-2855	514	3	guidance.79	PRODUCT
taxlaw-2855	514	4	section 385	LAW
taxlaw-2855	514	5	irs	ORG
taxlaw-2855	514	6	section 385	LAW
taxlaw-2855	515	1	irs	ORG
taxlaw-2855	517	1	385 regulations	QUANTITY
taxlaw-2855	523	1	irs	ORG
taxlaw-2855	523	2	third	ORDINAL
taxlaw-2855	523	3	79	CARDINAL
taxlaw-2855	523	4	123	CARDINAL
taxlaw-2855	523	5	nassau lens co.	ORG
taxlaw-2855	525	1	308	CARDINAL
taxlaw-2855	525	2	39	DATE
taxlaw-2855	525	3	46	DATE
taxlaw-2855	525	4	2d	DATE
taxlaw-2855	526	1	1962	DATE
taxlaw-2855	531	1	malone & hyde, inc.	ORG
taxlaw-2855	532	1	49	CARDINAL
taxlaw-2855	532	2	575	CARDINAL
taxlaw-2855	532	3	578	CARDINAL
taxlaw-2855	532	4	1968	DATE
taxlaw-2855	533	1	pepsico	GPE
taxlaw-2855	533	2	puerto rico, inc.	GPE
taxlaw-2855	534	1	t.c.	PERSON
taxlaw-2855	534	2	104	CARDINAL
taxlaw-2855	535	1	cch	PERSON
taxlaw-2855	535	2	322	CARDINAL
taxlaw-2855	535	3	2012	DATE
taxlaw-2855	535	4	4207299	DATE
taxlaw-2855	535	5	18	CARDINAL
taxlaw-2855	535	6	2012	DATE
taxlaw-2855	536	1	80	CARDINAL
taxlaw-2855	536	2	232	CARDINAL
taxlaw-2855	536	3	123	CARDINAL
taxlaw-2855	538	1	litton business systems, inc.	ORG
taxlaw-2855	539	1	61	CARDINAL
taxlaw-2855	539	2	367	CARDINAL
taxlaw-2855	539	3	377	CARDINAL
taxlaw-2855	541	1	2017	CARDINAL
taxlaw-2855	541	2	351	CARDINAL
taxlaw-2855	541	3	irs	ORG
taxlaw-2855	541	4	section 385	LAW
taxlaw-2855	541	5	1981	DATE
taxlaw-2855	541	6	irs	ORG
taxlaw-2855	541	7	irs	ORG
taxlaw-2855	541	8	irs	ORG
taxlaw-2855	541	9	section 385	LAW
taxlaw-2855	542	1	irs	ORG
taxlaw-2855	542	2	irs	ORG
taxlaw-2855	543	1	irs	ORG
taxlaw-2855	544	1	three	CARDINAL
taxlaw-2855	544	2	irs	ORG
taxlaw-2855	544	3	talbot mills	PERSON
taxlaw-2855	544	4	sayles fishing	GPE
taxlaw-2855	545	1	81	CARDINAL
taxlaw-2855	545	2	treasury	ORG
taxlaw-2855	546	1	45 fr 86440	PERCENT
taxlaw-2855	546	2	dec. 31, 1980	DATE
taxlaw-2855	548	1	t.d	PERSON
taxlaw-2855	548	2	7920	CARDINAL
taxlaw-2855	548	3	1983-2	DATE
taxlaw-2855	548	4	69	CARDINAL
taxlaw-2855	549	1	82	CARDINAL
taxlaw-2855	549	2	kenco restaurants, inc.	ORG
taxlaw-2855	550	1	206	CARDINAL
taxlaw-2855	550	2	588	CARDINAL
taxlaw-2855	550	3	595	CARDINAL
taxlaw-2855	550	4	6th	ORDINAL
taxlaw-2855	550	5	2000	DATE
taxlaw-2855	551	1	section 482	LAW
taxlaw-2855	552	1	irs	ORG
taxlaw-2855	552	2	third	ORDINAL
taxlaw-2855	553	1	debbie paul	PERSON
taxlaw-2855	553	2	july 25, 2016	DATE
taxlaw-2855	553	3	third	ORDINAL
taxlaw-2855	554	1	third	ORDINAL
taxlaw-2855	555	1	100%	PERCENT
taxlaw-2855	555	2	third	ORDINAL
taxlaw-2855	555	3	third	ORDINAL
taxlaw-2855	556	1	deborah l. paul	PERSON
taxlaw-2855	556	2	152	CARDINAL
taxlaw-2855	556	3	525	CARDINAL
taxlaw-2855	556	4	2016	CARDINAL
taxlaw-2855	557	1	83	DATE
taxlaw-2855	557	2	irs	ORG
taxlaw-2855	557	3	irs	ORG
taxlaw-2855	558	1	irs	ORG
taxlaw-2855	559	1	i.	PERSON
taxlaw-2855	559	2	irs	ORG
taxlaw-2855	560	1	352	CARDINAL
taxlaw-2855	560	2	columbia	ORG
taxlaw-2855	561	1	congress	ORG
taxlaw-2855	561	2	1984	DATE
taxlaw-2855	561	3	congress	ORG
taxlaw-2855	561	4	section 1275(a)(4	LAW
taxlaw-2855	561	5	section 312(a)(4	LAW
taxlaw-2855	561	6	section 301	LAW
taxlaw-2855	563	1	irs	ORG
taxlaw-2855	563	2	three	CARDINAL
taxlaw-2855	563	3	one	CARDINAL
taxlaw-2855	563	4	more than one hundred	CARDINAL
taxlaw-2855	564	1	irs	ORG
taxlaw-2855	566	1	three	CARDINAL
taxlaw-2855	569	1	year 1	DATE
taxlaw-2855	569	2	90	MONEY
taxlaw-2855	569	3	10	MONEY
taxlaw-2855	570	1	10	MONEY
taxlaw-2855	571	1	year 3	DATE
taxlaw-2855	571	2	200	MONEY
taxlaw-2855	572	1	10	MONEY
taxlaw-2855	572	2	first	ORDINAL
taxlaw-2855	572	3	second	ORDINAL
taxlaw-2855	574	1	year 1	DATE
taxlaw-2855	574	2	year 3	DATE
taxlaw-2855	575	1	day 1	DATE
taxlaw-2855	576	1	100	MONEY
taxlaw-2855	576	2	90	MONEY
taxlaw-2855	576	3	10	MONEY
taxlaw-2855	577	1	100	MONEY
taxlaw-2855	577	2	100	MONEY
taxlaw-2855	577	3	day 2	DATE
taxlaw-2855	577	4	10	MONEY
taxlaw-2855	578	1	84	CARDINAL
taxlaw-2855	578	2	kraft foods co.	ORG
taxlaw-2855	579	1	232	CARDINAL
taxlaw-2855	579	2	118	CARDINAL
taxlaw-2855	579	3	126	CARDINAL
taxlaw-2855	579	4	2d	DATE
taxlaw-2855	579	5	1956	DATE
taxlaw-2855	580	1	talbot mills	GPE
taxlaw-2855	580	2	1	CARDINAL
taxlaw-2855	580	3	2	CARDINAL
taxlaw-2855	580	4	3	CARDINAL
taxlaw-2855	580	5	annually	DATE
taxlaw-2855	581	1	sayles	GPE
taxlaw-2855	581	2	irs	ORG
taxlaw-2855	585	1	sayles	GPE
taxlaw-2855	586	1	v. united states	GPE
taxlaw-2855	586	2	399	CARDINAL
taxlaw-2855	586	3	214	CARDINAL
taxlaw-2855	586	4	220	CARDINAL
taxlaw-2855	586	5	1968	DATE
taxlaw-2855	587	1	2017	CARDINAL
taxlaw-2855	587	2	353	CARDINAL
taxlaw-2855	589	1	third	ORDINAL
taxlaw-2855	590	1	third	ORDINAL
taxlaw-2855	590	2	irs	ORG
taxlaw-2855	592	1	irs	ORG
taxlaw-2855	604	1	irs	ORG
taxlaw-2855	604	2	100%	PERCENT
taxlaw-2855	609	1	third	ORDINAL
taxlaw-2855	611	1	third	ORDINAL
taxlaw-2855	612	1	irs	ORG
taxlaw-2855	612	2	385	CARDINAL
taxlaw-2855	613	1	irs	ORG
taxlaw-2855	613	2	section 385	LAW
taxlaw-2855	613	3	85	CARDINAL
taxlaw-2855	613	4	two	CARDINAL
taxlaw-2855	615	1	irs	ORG
taxlaw-2855	615	2	one	CARDINAL
taxlaw-2855	617	1	irs	ORG
taxlaw-2855	618	1	354	CARDINAL
taxlaw-2855	618	2	2014	DATE
taxlaw-2855	618	3	2015	CARDINAL
taxlaw-2855	618	4	irs	ORG
taxlaw-2855	618	5	u.s.	GPE
taxlaw-2855	619	1	385 regulations	QUANTITY
taxlaw-2855	619	2	irs	ORG
taxlaw-2855	619	3	385	CARDINAL
taxlaw-2855	619	4	first	ORDINAL
taxlaw-2855	619	5	a year	DATE
taxlaw-2855	619	6	u.s.	GPE
taxlaw-2855	619	7	section 385	LAW
taxlaw-2855	619	8	section 163(j)—a	LAW
taxlaw-2855	619	9	25%	PERCENT
taxlaw-2855	619	10	50%	PERCENT
taxlaw-2855	620	1	section 385	LAW
taxlaw-2855	622	1	section 385	LAW
taxlaw-2855	624	1	two	CARDINAL
taxlaw-2855	624	2	section 385	LAW
taxlaw-2855	624	3	section 385	LAW
taxlaw-2855	625	1	section 163(j	LAW
taxlaw-2855	625	2	section 385	LAW
taxlaw-2855	626	1	irs	ORG
taxlaw-2855	627	1	irs	ORG
taxlaw-2855	627	2	u.s.	GPE
taxlaw-2855	627	3	non-u.s	NORP
taxlaw-2855	628	1	section 385	LAW
taxlaw-2855	628	2	385	CARDINAL
taxlaw-2855	629	1	congress	ORG
taxlaw-2855	630	1	section 301	LAW
taxlaw-2855	630	2	316	CARDINAL
taxlaw-2855	630	3	317	CARDINAL
taxlaw-2855	630	4	951	CARDINAL
taxlaw-2855	630	5	956	CARDINAL
taxlaw-2855	632	1	section 385	LAW
taxlaw-2855	632	2	section 385	LAW
taxlaw-2855	632	3	86	CARDINAL
taxlaw-2855	632	4	reg-108060-15	DATE
taxlaw-2855	632	5	2016	CARDINAL
taxlaw-2855	632	6	17	CARDINAL
taxlaw-2855	633	1	636	CARDINAL
taxlaw-2855	633	2	642	CARDINAL
taxlaw-2855	633	3	81	CARDINAL
taxlaw-2855	633	4	apr. 8	DATE
taxlaw-2855	633	5	2016	DATE
taxlaw-2855	634	1	87	CARDINAL
taxlaw-2855	634	2	reg-108060-15	DATE
taxlaw-2855	634	3	2016	CARDINAL
taxlaw-2855	634	4	17	CARDINAL
taxlaw-2855	634	5	636	CARDINAL
taxlaw-2855	634	6	641	CARDINAL
taxlaw-2855	634	7	81	CARDINAL
taxlaw-2855	634	8	20916	DATE
taxlaw-2855	634	9	2016	DATE
taxlaw-2855	635	1	385	CARDINAL
taxlaw-2855	635	2	u.s.	GPE
taxlaw-2855	635	3	irs	ORG
taxlaw-2855	636	1	385	CARDINAL
taxlaw-2855	636	2	u.s.	GPE
taxlaw-2855	637	1	9790	CARDINAL
taxlaw-2855	637	2	2016-45	DATE
taxlaw-2855	638	1	540	CARDINAL
taxlaw-2855	638	2	568	CARDINAL
taxlaw-2855	638	3	81 fr 72882	PERCENT
taxlaw-2855	638	4	oct. 21	DATE
taxlaw-2855	638	5	2016	DATE
taxlaw-2855	639	1	88	CARDINAL
taxlaw-2855	639	2	91-552	CARDINAL
taxlaw-2855	639	3	1969	DATE
taxlaw-2855	640	1	2017	CARDINAL
taxlaw-2855	640	2	355	CARDINAL
taxlaw-2855	640	3	section 385	LAW
taxlaw-2855	640	4	section 385	LAW
taxlaw-2855	641	1	385	CARDINAL
taxlaw-2855	641	2	irs	ORG
taxlaw-2855	641	3	section 385	LAW
taxlaw-2855	642	1	treasury	ORG
taxlaw-2855	642	2	1.385-3t(f	QUANTITY
taxlaw-2855	643	1	treasury	ORG
taxlaw-2855	645	1	one	CARDINAL
taxlaw-2855	646	1	1.	CARDINAL
taxlaw-2855	646	2	irs	ORG
taxlaw-2855	647	1	irs	ORG
taxlaw-2855	647	2	three	CARDINAL
taxlaw-2855	648	1	first	ORDINAL
taxlaw-2855	648	2	subchapter k	PERSON
taxlaw-2855	648	3	second	ORDINAL
taxlaw-2855	648	4	irs	ORG
taxlaw-2855	648	5	section 385	LAW
taxlaw-2855	650	1	irs	ORG
taxlaw-2855	650	2	section 7701(l	LAW
taxlaw-2855	650	3	stock.91	PERSON
taxlaw-2855	650	4	2	CARDINAL
taxlaw-2855	651	1	section 385	LAW
taxlaw-2855	652	1	section 385	LAW
taxlaw-2855	653	1	irs	ORG
taxlaw-2855	653	2	section 385(b	LAW
taxlaw-2855	654	1	u.s.	GPE
taxlaw-2855	654	2	non-u.s	ORG
taxlaw-2855	655	1	section 385	LAW
taxlaw-2855	656	1	90	CARDINAL
taxlaw-2855	656	2	reg-108060-15	DATE
taxlaw-2855	656	3	2016	CARDINAL
taxlaw-2855	656	4	17	CARDINAL
taxlaw-2855	656	5	636	CARDINAL
taxlaw-2855	656	6	653	CARDINAL
taxlaw-2855	656	7	81	CARDINAL
taxlaw-2855	656	8	20926-20927	DATE
taxlaw-2855	656	9	2016	DATE
taxlaw-2855	658	1	2543	CARDINAL
taxlaw-2855	659	1	2d	DATE
taxlaw-2855	661	1	59	CARDINAL
taxlaw-2855	661	2	1954	DATE
taxlaw-2855	662	1	9790	CARDINAL
taxlaw-2855	662	2	2016-45	DATE
taxlaw-2855	663	1	540	CARDINAL
taxlaw-2855	663	2	612	CARDINAL
taxlaw-2855	663	3	81	CARDINAL
taxlaw-2855	663	4	oct. 21	DATE
taxlaw-2855	663	5	2016	DATE
taxlaw-2855	664	1	91	CARDINAL
taxlaw-2855	664	2	385	CARDINAL
taxlaw-2855	664	3	9790	CARDINAL
taxlaw-2855	664	4	2016-45	DATE
taxlaw-2855	665	1	540	CARDINAL
taxlaw-2855	665	2	613	CARDINAL
taxlaw-2855	665	3	81	CARDINAL
taxlaw-2855	665	4	fed	ORG
taxlaw-2855	666	1	72858	DATE
taxlaw-2855	666	2	72922	DATE
taxlaw-2855	666	3	oct. 21	DATE
taxlaw-2855	666	4	2016	DATE
taxlaw-2855	667	1	356	CARDINAL
taxlaw-2855	670	1	3	CARDINAL
taxlaw-2855	670	2	irs	ORG
taxlaw-2855	671	1	irs	ORG
taxlaw-2855	671	2	section 385 and	LAW
taxlaw-2855	671	3	section 7701(l	LAW
taxlaw-2855	672	1	385	CARDINAL
taxlaw-2855	672	2	irs	ORG
taxlaw-2855	672	3	irs	ORG
taxlaw-2855	673	1	section 7701(l	LAW
taxlaw-2855	673	2	1.385-3(d)(5)(ii	CARDINAL
taxlaw-2855	673	3	1.385-3	CARDINAL
taxlaw-2855	674	1	385 regulations	QUANTITY
taxlaw-2855	674	2	first	ORDINAL
taxlaw-2855	675	1	section 385	LAW
taxlaw-2855	676	1	section 385	LAW
taxlaw-2855	677	1	section 7701(l	LAW
taxlaw-2855	678	1	385	CARDINAL
taxlaw-2855	679	1	first	ORDINAL
taxlaw-2855	679	2	partners.93	PRODUCT
taxlaw-2855	679	3	second	ORDINAL
taxlaw-2855	679	4	385 regulations	QUANTITY
taxlaw-2855	680	1	third	ORDINAL
taxlaw-2855	680	2	385	CARDINAL
taxlaw-2855	680	3	92	CARDINAL
taxlaw-2855	680	4	reg-108060-15	DATE
taxlaw-2855	680	5	2016	CARDINAL
taxlaw-2855	680	6	17	CARDINAL
taxlaw-2855	681	1	636	CARDINAL
taxlaw-2855	681	2	654	CARDINAL
taxlaw-2855	681	3	81	CARDINAL
taxlaw-2855	681	4	fed	ORG
taxlaw-2855	682	1	20912	DATE
taxlaw-2855	682	2	20926-20927	DATE
taxlaw-2855	682	3	2016	DATE
taxlaw-2855	683	1	irs	ORG
taxlaw-2855	684	1	reg-108060-15	DATE
taxlaw-2855	684	2	2016	CARDINAL
taxlaw-2855	684	3	17	CARDINAL
taxlaw-2855	685	1	636	CARDINAL
taxlaw-2855	685	2	656	CARDINAL
taxlaw-2855	685	3	81	CARDINAL
taxlaw-2855	685	4	fed	ORG
taxlaw-2855	686	1	20912, 20929	DATE
taxlaw-2855	686	2	2016	DATE
taxlaw-2855	687	1	93	CARDINAL
taxlaw-2855	687	2	irs	ORG
taxlaw-2855	687	3	subchapter k	PERSON
taxlaw-2855	688	1	9790	CARDINAL
taxlaw-2855	688	2	2016-45	DATE
taxlaw-2855	689	1	540	CARDINAL
taxlaw-2855	689	2	613	CARDINAL
taxlaw-2855	689	3	81	CARDINAL
taxlaw-2855	689	4	fed	ORG
taxlaw-2855	690	1	72858	DATE
taxlaw-2855	690	2	72922	DATE
taxlaw-2855	690	3	oct. 21	DATE
taxlaw-2855	690	4	2016	DATE
taxlaw-2855	691	1	2017	CARDINAL
taxlaw-2855	691	2	357	CARDINAL
taxlaw-2855	691	3	section 385.”94	LAW
taxlaw-2855	691	4	385	CARDINAL
taxlaw-2855	691	5	section 7701(l	LAW
taxlaw-2855	691	6	1.385-3	CARDINAL
taxlaw-2855	691	7	irs	ORG
taxlaw-2855	691	8	section 385	LAW
taxlaw-2855	692	1	irs	ORG
taxlaw-2855	695	1	first	ORDINAL
taxlaw-2855	697	1	10%	PERCENT
taxlaw-2855	697	2	level.96	PERSON
taxlaw-2855	697	3	1954	DATE
taxlaw-2855	698	1	section 385	LAW
taxlaw-2855	699	1	section 385	LAW
taxlaw-2855	699	2	irs	ORG
taxlaw-2855	699	3	irs	ORG
taxlaw-2855	699	4	section 385	LAW
taxlaw-2855	699	5	irs	ORG
taxlaw-2855	702	1	385	CARDINAL
taxlaw-2855	702	2	94	CARDINAL
taxlaw-2855	702	3	9790	CARDINAL
taxlaw-2855	702	4	2016-45	DATE
taxlaw-2855	703	1	540	CARDINAL
taxlaw-2855	703	2	613	CARDINAL
taxlaw-2855	703	3	81	CARDINAL
taxlaw-2855	703	4	fed	ORG
taxlaw-2855	704	1	72858	DATE
taxlaw-2855	704	2	72922	DATE
taxlaw-2855	704	3	oct. 21	DATE
taxlaw-2855	704	4	2016	DATE
taxlaw-2855	705	1	95	CARDINAL
taxlaw-2855	708	1	2015	CARDINAL
taxlaw-2855	709	1	97	CARDINAL
taxlaw-2855	709	2	irs	ORG
taxlaw-2855	709	3	reg-108060-15	DATE
taxlaw-2855	709	4	2016	CARDINAL
taxlaw-2855	709	5	17	CARDINAL
taxlaw-2855	710	1	636	CARDINAL
taxlaw-2855	710	2	653	CARDINAL
taxlaw-2855	710	3	81	CARDINAL
taxlaw-2855	710	4	fed	ORG
taxlaw-2855	711	1	20912	DATE
taxlaw-2855	711	2	20926-20927	DATE
taxlaw-2855	711	3	2016	DATE
taxlaw-2855	712	1	98	CARDINAL
taxlaw-2855	713	1	358	CARDINAL
taxlaw-2855	714	1	two	CARDINAL
taxlaw-2855	714	2	sub1	ORG
taxlaw-2855	716	1	sub1	ORG
taxlaw-2855	716	2	three years	DATE
taxlaw-2855	716	3	sub1	PRODUCT
taxlaw-2855	717	1	sub1	ORG
taxlaw-2855	717	2	sub1	PERSON
taxlaw-2855	717	3	sub1	PRODUCT
taxlaw-2855	718	1	385	CARDINAL
taxlaw-2855	718	2	irs	ORG
taxlaw-2855	720	1	sub1	ORG
taxlaw-2855	721	1	one	CARDINAL
taxlaw-2855	721	2	385 regulations	QUANTITY
taxlaw-2855	722	1	irs	ORG
taxlaw-2855	722	2	385	CARDINAL
taxlaw-2855	723	1	irs	ORG
taxlaw-2855	723	2	three	CARDINAL
taxlaw-2855	724	1	three	CARDINAL
taxlaw-2855	726	1	irs	ORG
taxlaw-2855	726	2	section 385 (i.e.	LAW
taxlaw-2855	726	3	irs	ORG
taxlaw-2855	729	1	irs	ORG
taxlaw-2855	730	1	99	CARDINAL
taxlaw-2855	730	2	reg-108060-15	DATE
taxlaw-2855	730	3	2016	CARDINAL
taxlaw-2855	730	4	17	CARDINAL
taxlaw-2855	731	1	636	CARDINAL
taxlaw-2855	731	2	650	CARDINAL
taxlaw-2855	731	3	81	CARDINAL
taxlaw-2855	731	4	fed	ORG
taxlaw-2855	732	1	20912	DATE
taxlaw-2855	732	2	20923	DATE
taxlaw-2855	732	3	apr. 8,	DATE
taxlaw-2855	732	4	2016	DATE
taxlaw-2855	733	1	100	CARDINAL
taxlaw-2855	733	2	irs	ORG
taxlaw-2855	733	3	under section 7701(l	DATE
taxlaw-2855	734	1	treasury	ORG
taxlaw-2855	736	1	26	CARDINAL
taxlaw-2855	737	1	1.881-3(b)(2)(i	CARDINAL
taxlaw-2855	737	2	2012	DATE
taxlaw-2855	738	1	u.s.	GPE
taxlaw-2855	739	1	2017	CARDINAL
taxlaw-2855	739	2	359	CARDINAL