id	sid	eid	entity	type
taxlaw-2856	1	1	microsoft	ORG
taxlaw-2856	1	2	elkins9-1_v2	ORG
taxlaw-2856	1	3	david elkins*	PERSON
taxlaw-2856	6	1	one	CARDINAL
taxlaw-2856	8	1	netanya	ORG
taxlaw-2856	8	2	israel	GPE
taxlaw-2856	9	1	tulane university law school,	ORG
taxlaw-2856	10	1	ph.d	ORG
taxlaw-2856	10	2	bar-ilan university	ORG
taxlaw-2856	10	3	1999	DATE
taxlaw-2856	11	1	bar-llan university	ORG
taxlaw-2856	11	2	1992	DATE
taxlaw-2856	12	1	hebrew university	GPE
taxlaw-2856	12	2	1982	DATE
taxlaw-2856	13	1	loyola	GPE
taxlaw-2856	13	2	los angeles	GPE
taxlaw-2856	13	3	robert peroni	PERSON
taxlaw-2856	14	1	mexico city	GPE
taxlaw-2856	14	2	fourth	ORDINAL
taxlaw-2856	14	3	netanya	GPE
taxlaw-2856	14	4	israel	GPE
taxlaw-2856	16	1	6	CARDINAL
taxlaw-2856	17	1	12	CARDINAL
taxlaw-2856	17	2	a. introduction	PERSON
taxlaw-2856	18	1	12	CARDINAL
taxlaw-2856	18	2	12	CARDINAL
taxlaw-2856	19	1	15	CARDINAL
taxlaw-2856	19	2	d.	NORP
taxlaw-2856	20	1	18 iii	QUANTITY
taxlaw-2856	21	1	20	CARDINAL
taxlaw-2856	22	1	20	CARDINAL
taxlaw-2856	22	2	21	CARDINAL
taxlaw-2856	22	3	25	CARDINAL
taxlaw-2856	22	4	d.	NORP
taxlaw-2856	22	5	28	CARDINAL
taxlaw-2856	23	1	29	CARDINAL
taxlaw-2856	24	1	32	CARDINAL
taxlaw-2856	24	2	a. computing	PERSON
taxlaw-2856	24	3	u.s.	GPE
taxlaw-2856	25	1	33	CARDINAL
taxlaw-2856	25	2	35	CARDINAL
taxlaw-2856	26	1	38 vi	PERSON
taxlaw-2856	27	1	42 2017	CARDINAL
taxlaw-2856	27	2	two	CARDINAL
taxlaw-2856	27	3	1	CARDINAL
taxlaw-2856	27	4	u.s.	GPE
taxlaw-2856	29	1	u.s.	GPE
taxlaw-2856	29	2	the united states	GPE
taxlaw-2856	31	1	7701(a)(4	CARDINAL
taxlaw-2856	32	1	david r. tillinghast	PERSON
taxlaw-2856	32	2	2	CARDINAL
taxlaw-2856	32	3	int’l tax & bus	PRODUCT
taxlaw-2856	34	1	239	CARDINAL
taxlaw-2856	34	2	252–53	CARDINAL
taxlaw-2856	34	3	1984	DATE
taxlaw-2856	37	1	259	CARDINAL
taxlaw-2856	38	1	expatriation	ORG
taxlaw-2856	39	1	donald j. marples &	PERSON
taxlaw-2856	39	2	jane g. gravelle	PERSON
taxlaw-2856	39	3	expatriation	ORG
taxlaw-2856	42	1	4–5	CARDINAL
taxlaw-2856	42	2	2017	CARDINAL
taxlaw-2856	44	1	u.s.	GPE
taxlaw-2856	45	1	steven goldman	PERSON
taxlaw-2856	45	2	9	CARDINAL
taxlaw-2856	45	3	fla	GPE
taxlaw-2856	46	1	71	CARDINAL
taxlaw-2856	46	2	84–91	DATE
taxlaw-2856	46	3	2008	DATE
taxlaw-2856	47	1	u.s.	GPE
taxlaw-2856	48	1	goldman	ORG
taxlaw-2856	48	2	77–80	DATE
taxlaw-2856	48	3	92–98	CARDINAL
taxlaw-2856	50	1	omri marian	PERSON
taxlaw-2856	50	2	54	CARDINAL
taxlaw-2856	50	3	l. rev	PERSON
taxlaw-2856	50	4	1613	CARDINAL
taxlaw-2856	50	5	1654–55	DATE
taxlaw-2856	50	6	2013	DATE
taxlaw-2856	51	1	2	CARDINAL
taxlaw-2856	51	2	joseph a. tootle	PERSON
taxlaw-2856	51	3	33 va	GPE
taxlaw-2856	51	4	353	CARDINAL
taxlaw-2856	51	5	354	CARDINAL
taxlaw-2856	51	6	2013	DATE
taxlaw-2856	51	7	the united states	GPE
taxlaw-2856	52	1	adam h. rosenzweig	PERSON
taxlaw-2856	52	2	17	CARDINAL
taxlaw-2856	52	3	fla	GPE
taxlaw-2856	53	1	471	CARDINAL
taxlaw-2856	53	2	497	CARDINAL
taxlaw-2856	53	3	2015	CARDINAL
taxlaw-2856	54	1	michael j. graetz	PERSON
taxlaw-2856	54	2	david r. tillinghast	PERSON
taxlaw-2856	54	3	54	CARDINAL
taxlaw-2856	54	4	261	CARDINAL
taxlaw-2856	54	5	321	CARDINAL
taxlaw-2856	54	6	2001	DATE
taxlaw-2856	54	7	bermuda	ORG
taxlaw-2856	54	8	jeffrey zients & seth hanlon	ORG
taxlaw-2856	54	9	the white house	ORG
taxlaw-2856	54	10	8, 2016	DATE
taxlaw-2856	54	11	6:39 pm	TIME
taxlaw-2856	55	1	u.s.	GPE
taxlaw-2856	55	2	u.s.	GPE
taxlaw-2856	55	3	paul krugman	PERSON
taxlaw-2856	55	4	july 24, 2014	DATE
taxlaw-2856	55	5	american	NORP
taxlaw-2856	57	1	3	CARDINAL
taxlaw-2856	57	2	the white house	ORG
taxlaw-2856	59	1	sept. 26, 2014	DATE
taxlaw-2856	59	2	https://perma.cc/g5f8-3svp	PERSON
taxlaw-2856	59	3	the united states	GPE
taxlaw-2856	59	4	8 columbia	PERCENT
taxlaw-2856	59	5	congress	ORG
taxlaw-2856	59	6	2004	DATE
taxlaw-2856	61	1	7874	DATE
taxlaw-2856	62	1	2016	DATE
taxlaw-2856	62	2	treasury	ORG
taxlaw-2856	62	3	u.s.	GPE
taxlaw-2856	63	1	u.s.	GPE
taxlaw-2856	63	2	u.s.	GPE
taxlaw-2856	63	3	first	ORDINAL
taxlaw-2856	65	1	the united states	GPE
taxlaw-2856	65	2	u.s.	GPE
taxlaw-2856	65	3	americans	NORP
taxlaw-2856	65	4	andrew soergel	PERSON
taxlaw-2856	65	5	u.s. news	GPE
taxlaw-2856	65	6	feb. 16	DATE
taxlaw-2856	65	7	2016	DATE
taxlaw-2856	65	8	6:00 am	TIME
taxlaw-2856	68	1	4	CARDINAL
taxlaw-2856	68	2	allan sloan	PERSON
taxlaw-2856	68	3	un-american	NORP
taxlaw-2856	68	4	july 7, 2014	DATE
taxlaw-2856	69	1	jennifer karr	PERSON
taxlaw-2856	69	2	48	CARDINAL
taxlaw-2856	69	3	conn	GPE
taxlaw-2856	69	4	l. rev	PERSON
taxlaw-2856	69	5	1703	CARDINAL
taxlaw-2856	69	6	1706	DATE
taxlaw-2856	69	7	2016	DATE
taxlaw-2856	70	1	hale e. sheppard	PERSON
taxlaw-2856	70	2	23 nw	QUANTITY
taxlaw-2856	70	3	j. int’l l. &	ORG
taxlaw-2856	71	1	551	CARDINAL
taxlaw-2856	71	2	558	CARDINAL
taxlaw-2856	71	3	2003	DATE
taxlaw-2856	72	1	5	CARDINAL
taxlaw-2856	75	1	1.7874–8	CARDINAL
taxlaw-2856	75	2	u.s.	GPE
taxlaw-2856	77	1	tex	GPE
taxlaw-2856	77	2	sept. 29	DATE
taxlaw-2856	77	3	2017	DATE
taxlaw-2856	78	1	6	CARDINAL
taxlaw-2856	78	2	2	CARDINAL
taxlaw-2856	78	3	1	CARDINAL
taxlaw-2856	78	4	8	CARDINAL
taxlaw-2856	78	5	michael s. kirsch	PERSON
taxlaw-2856	78	6	24 va	GPE
taxlaw-2856	79	1	475	CARDINAL
taxlaw-2856	79	2	502	CARDINAL
taxlaw-2856	79	3	549	CARDINAL
taxlaw-2856	79	4	2005	DATE
taxlaw-2856	79	5	u.s.	GPE
taxlaw-2856	80	1	expatriation	ORG
taxlaw-2856	81	1	marian	ORG
taxlaw-2856	81	2	1	CARDINAL
taxlaw-2856	81	3	1647	CARDINAL
taxlaw-2856	83	1	9	CARDINAL
taxlaw-2856	84	1	the united states	GPE
taxlaw-2856	84	2	2	CARDINAL
taxlaw-2856	84	3	the united states	GPE
taxlaw-2856	85	1	u.s.	GPE
taxlaw-2856	85	2	u.s.	GPE
taxlaw-2856	86	1	2017	CARDINAL
taxlaw-2856	86	2	9	CARDINAL
taxlaw-2856	86	3	the united states	GPE
taxlaw-2856	87	1	the united states	GPE
taxlaw-2856	87	2	u.s.	GPE
taxlaw-2856	88	1	u.s.	GPE
taxlaw-2856	88	2	u.s.	GPE
taxlaw-2856	88	3	u.s.	GPE
taxlaw-2856	89	1	u.s.	GPE
taxlaw-2856	89	2	zero.14	ORG
taxlaw-2856	89	3	congress	ORG
taxlaw-2856	89	4	u.s.	GPE
taxlaw-2856	89	5	u.s.	GPE
taxlaw-2856	90	1	16 10	CARDINAL
taxlaw-2856	90	2	2	CARDINAL
taxlaw-2856	90	3	322	CARDINAL
taxlaw-2856	90	4	11	CARDINAL
taxlaw-2856	90	5	william b. barker	PERSON
taxlaw-2856	90	6	30	CARDINAL
taxlaw-2856	91	1	j. int’l l. &	ORG
taxlaw-2856	92	1	647	CARDINAL
taxlaw-2856	92	2	665	CARDINAL
taxlaw-2856	92	3	2010	DATE
taxlaw-2856	93	1	america	GPE
taxlaw-2856	93	2	135	CARDINAL
taxlaw-2856	94	1	eric toder	PERSON
taxlaw-2856	94	2	65	CARDINAL
taxlaw-2856	94	3	505	CARDINAL
taxlaw-2856	94	4	513–14	CARDINAL
taxlaw-2856	94	5	2012	DATE
taxlaw-2856	96	1	12	CARDINAL
taxlaw-2856	96	2	shaviro	PERSON
taxlaw-2856	96	3	t]ax	NORP
taxlaw-2856	96	4	u.s.	GPE
taxlaw-2856	97	1	daniel shaviro	PERSON
taxlaw-2856	97	2	david r. tillinghast	PERSON
taxlaw-2856	97	3	u.s.	GPE
taxlaw-2856	97	4	64	CARDINAL
taxlaw-2856	97	5	377	CARDINAL
taxlaw-2856	97	6	378	CARDINAL
taxlaw-2856	97	7	2011	DATE
taxlaw-2856	98	1	13	CARDINAL
taxlaw-2856	99	1	61(a	CARDINAL
taxlaw-2856	99	2	63(a	CARDINAL
taxlaw-2856	100	1	14	CARDINAL
taxlaw-2856	103	1	15	CARDINAL
taxlaw-2856	103	2	edward d. kleinbard et al.	PERSON
taxlaw-2856	103	3	24	CARDINAL
taxlaw-2856	103	4	congress	ORG
taxlaw-2856	103	5	2015	CARDINAL
taxlaw-2856	105	1	16	CARDINAL
taxlaw-2856	105	2	michael s. knoll	PERSON
taxlaw-2856	105	3	155	CARDINAL
taxlaw-2856	105	4	619	CARDINAL
taxlaw-2856	105	5	2017	DATE
taxlaw-2856	105	6	paul ryan &	ORG
taxlaw-2856	105	7	kevin brady	PERSON
taxlaw-2856	105	8	america 10	EVENT
taxlaw-2856	105	9	gop	ORG
taxlaw-2856	105	10	paul ryan	PERSON
taxlaw-2856	105	11	kevin brady	PERSON
taxlaw-2856	105	12	10	CARDINAL
taxlaw-2856	105	13	columbia	ORG
taxlaw-2856	105	14	a tax holiday	DATE
taxlaw-2856	105	15	u.s.	GPE
taxlaw-2856	106	1	u.s.	GPE
taxlaw-2856	106	2	u.s.	GPE
taxlaw-2856	107	1	the united states	GPE
taxlaw-2856	107	2	u.s.	GPE
taxlaw-2856	109	1	shares,22	GPE
taxlaw-2856	110	1	recent years	DATE
taxlaw-2856	111	1	17	CARDINAL
taxlaw-2856	111	2	ciara linnane	PERSON
taxlaw-2856	111	3	dec. 10	DATE
taxlaw-2856	111	4	2016	DATE
taxlaw-2856	112	1	kevin drawbaugh	PERSON
taxlaw-2856	112	2	u.s.	GPE
taxlaw-2856	112	3	reuters	ORG
taxlaw-2856	112	4	jan. 30,	DATE
taxlaw-2856	112	5	2015	DATE
taxlaw-2856	114	1	2004	DATE
taxlaw-2856	114	2	congress	ORG
taxlaw-2856	114	3	u.s.	GPE
taxlaw-2856	114	4	5.25%	PERCENT
taxlaw-2856	115	1	american	NORP
taxlaw-2856	115	2	2004	DATE
taxlaw-2856	117	1	108–357	CARDINAL
taxlaw-2856	117	2	118	CARDINAL
taxlaw-2856	118	1	1514	CARDINAL
taxlaw-2856	118	2	1518	CARDINAL
taxlaw-2856	118	3	2004	DATE
taxlaw-2856	119	1	18 marian	QUANTITY
taxlaw-2856	119	2	1	CARDINAL
taxlaw-2856	119	3	1664	DATE
taxlaw-2856	119	4	e. thorpe	PERSON
taxlaw-2856	119	5	11	CARDINAL
taxlaw-2856	119	6	int’l l. rev	PERSON
taxlaw-2856	120	1	633	CARDINAL
taxlaw-2856	120	2	693	CARDINAL
taxlaw-2856	120	3	1997	DATE
taxlaw-2856	121	1	reuven s. avi-yonah	PERSON
taxlaw-2856	121	2	univ	NORP
taxlaw-2856	121	3	mich.	GPE
taxlaw-2856	122	1	248, 2011	DATE
taxlaw-2856	123	1	henry ordower	PERSON
taxlaw-2856	123	2	14	CARDINAL
taxlaw-2856	123	3	fla	GPE
taxlaw-2856	124	1	361	CARDINAL
taxlaw-2856	124	2	404–05	CARDINAL
taxlaw-2856	124	3	2013	DATE
taxlaw-2856	124	4	terrence r. chorvat	PERSON
taxlaw-2856	124	5	35 geo	QUANTITY
taxlaw-2856	125	1	int'l l. rev	PERSON
taxlaw-2856	125	2	501	CARDINAL
taxlaw-2856	125	3	515	CARDINAL
taxlaw-2856	125	4	2003	DATE
taxlaw-2856	125	5	reuven s. avi-yonah	PERSON
taxlaw-2856	125	6	second	ORDINAL
taxlaw-2856	125	7	obama administration:	ORG
taxlaw-2856	125	8	second	ORDINAL
taxlaw-2856	125	9	obama administration	ORG
taxlaw-2856	125	10	40	CARDINAL
taxlaw-2856	125	11	pepp	ORG
taxlaw-2856	125	12	l. rev	PERSON
taxlaw-2856	125	13	1365	CARDINAL
taxlaw-2856	125	14	1370	CARDINAL
taxlaw-2856	125	15	2013	DATE
taxlaw-2856	126	1	19 marian	QUANTITY
taxlaw-2856	126	2	1	CARDINAL
taxlaw-2856	126	3	1645	CARDINAL
taxlaw-2856	126	4	18	CARDINAL
taxlaw-2856	126	5	11	CARDINAL
taxlaw-2856	126	6	135	CARDINAL
taxlaw-2856	126	7	1	CARDINAL
taxlaw-2856	126	8	262	CARDINAL
taxlaw-2856	126	9	reuven s. avi-yonah	PERSON
taxlaw-2856	126	10	52	CARDINAL
taxlaw-2856	126	11	507	CARDINAL
taxlaw-2856	126	12	528	CARDINAL
taxlaw-2856	126	13	1997	DATE
taxlaw-2856	127	1	20	CARDINAL
taxlaw-2856	127	2	george k. yin	PERSON
taxlaw-2856	127	3	144	CARDINAL
taxlaw-2856	127	4	1087	CARDINAL
taxlaw-2856	128	1	21	CARDINAL
taxlaw-2856	128	2	2	CARDINAL
taxlaw-2856	128	3	507	CARDINAL
taxlaw-2856	128	4	22	CARDINAL
taxlaw-2856	128	5	1	CARDINAL
taxlaw-2856	128	6	1664	DATE
taxlaw-2856	128	7	rebecca rudnick	PERSON
taxlaw-2856	128	8	39	CARDINAL
taxlaw-2856	128	9	w. res	PERSON
taxlaw-2856	129	1	l. rev	PERSON
taxlaw-2856	130	1	965	CARDINAL
taxlaw-2856	130	2	1988–89	ORDINAL
taxlaw-2856	130	3	john t. vandenburgh	PERSON
taxlaw-2856	130	4	47	CARDINAL
taxlaw-2856	131	1	u. l. rev	PERSON
taxlaw-2856	131	2	313	CARDINAL
taxlaw-2856	131	3	347–54	DATE
taxlaw-2856	131	4	2012	DATE
taxlaw-2856	132	1	23	CARDINAL
taxlaw-2856	132	2	j. clifton fleming, jr.	PERSON
taxlaw-2856	132	3	robert j. peroni &	PERSON
taxlaw-2856	132	4	stephen e. shay	PERSON
taxlaw-2856	132	5	2016	CARDINAL
taxlaw-2856	133	1	l. rev	PERSON
taxlaw-2856	133	2	1681	CARDINAL
taxlaw-2856	133	3	2017	CARDINAL
taxlaw-2856	133	4	robert a. green	PERSON
taxlaw-2856	133	5	79	CARDINAL
taxlaw-2856	133	6	cornell l. rev	PERSON
taxlaw-2856	133	7	18	CARDINAL
taxlaw-2856	133	8	70–74	CARDINAL
taxlaw-2856	133	9	1993	DATE
taxlaw-2856	133	10	edward d. kleinbard	PERSON
taxlaw-2856	133	11	65	CARDINAL
taxlaw-2856	133	12	99	CARDINAL
taxlaw-2856	133	13	160	CARDINAL
taxlaw-2856	133	14	2011	DATE
taxlaw-2856	134	1	24	CARDINAL
taxlaw-2856	134	2	david elkins	PERSON
taxlaw-2856	134	3	62	CARDINAL
taxlaw-2856	134	4	st.	GPE
taxlaw-2856	134	5	louis u. l.j.	ORG
taxlaw-2856	135	1	2018	DATE
taxlaw-2856	136	1	11	CARDINAL
taxlaw-2856	137	1	26	CARDINAL
taxlaw-2856	139	1	27	CARDINAL
taxlaw-2856	139	2	residence.28	ORG
taxlaw-2856	140	1	first	ORDINAL
taxlaw-2856	141	1	second	ORDINAL
taxlaw-2856	145	1	25	CARDINAL
taxlaw-2856	145	2	23	CARDINAL
taxlaw-2856	145	3	1687–89	CARDINAL
taxlaw-2856	145	4	1691	CARDINAL
taxlaw-2856	145	5	1710	CARDINAL
taxlaw-2856	145	6	marian	ORG
taxlaw-2856	145	7	1	CARDINAL
taxlaw-2856	145	8	1643	CARDINAL
taxlaw-2856	145	9	1653	CARDINAL
taxlaw-2856	145	10	12	CARDINAL
taxlaw-2856	145	11	381–85	CARDINAL
taxlaw-2856	146	1	2	CARDINAL
taxlaw-2856	146	2	495	CARDINAL
taxlaw-2856	146	3	michael j. mcintyre	PERSON
taxlaw-2856	146	4	51	CARDINAL
taxlaw-2856	147	1	1571	DATE
taxlaw-2856	147	2	2003	DATE
taxlaw-2856	147	3	aldo forgione	PERSON
taxlaw-2856	147	4	26	CARDINAL
taxlaw-2856	147	5	seattle u. l. rev	PERSON
taxlaw-2856	147	6	719	CARDINAL
taxlaw-2856	147	7	725–26	DATE
taxlaw-2856	147	8	2003	DATE
taxlaw-2856	147	9	daniel shaviro	PERSON
taxlaw-2856	147	10	u.s.	GPE
taxlaw-2856	147	11	60	CARDINAL
taxlaw-2856	147	12	155	CARDINAL
taxlaw-2856	147	13	172	CARDINAL
taxlaw-2856	147	14	2007	DATE
taxlaw-2856	147	15	ilan benshalom	PERSON
taxlaw-2856	147	16	28	CARDINAL
taxlaw-2856	148	1	165	CARDINAL
taxlaw-2856	148	2	216–17	CARDINAL
taxlaw-2856	148	3	2008	DATE
taxlaw-2856	148	4	tootle	PERSON
taxlaw-2856	148	5	supra	PERSON
taxlaw-2856	148	6	2	CARDINAL
taxlaw-2856	148	7	354	CARDINAL
taxlaw-2856	148	8	reuven s. avi-yonah	PERSON
taxlaw-2856	148	9	113	CARDINAL
taxlaw-2856	149	1	l. rev	PERSON
taxlaw-2856	149	2	1573	DATE
taxlaw-2856	149	3	1595–96	CARDINAL
taxlaw-2856	149	4	2000	DATE
taxlaw-2856	150	1	john a. swain	PERSON
taxlaw-2856	150	2	50	CARDINAL
taxlaw-2856	151	1	l. rev	PERSON
taxlaw-2856	151	2	111	CARDINAL
taxlaw-2856	151	3	117	CARDINAL
taxlaw-2856	151	4	2008	DATE
taxlaw-2856	151	5	reuven s. avi-yonah	PERSON
taxlaw-2856	151	6	kimberly a. clausing &	ORG
taxlaw-2856	151	7	michael c. durst	PERSON
taxlaw-2856	151	8	9	CARDINAL
taxlaw-2856	151	9	fla	GPE
taxlaw-2856	152	1	497	CARDINAL
taxlaw-2856	152	2	499	CARDINAL
taxlaw-2856	152	3	2009	DATE
taxlaw-2856	153	1	stephen e. shay	PERSON
taxlaw-2856	153	2	j. clifton fleming, jr.	PERSON
taxlaw-2856	153	3	robert j. peroni	PERSON
taxlaw-2856	153	4	a 21st century	DATE
taxlaw-2856	153	5	u.s.	GPE
taxlaw-2856	153	6	17	CARDINAL
taxlaw-2856	153	7	fla	GPE
taxlaw-2856	154	1	669	CARDINAL
taxlaw-2856	154	2	718	CARDINAL
taxlaw-2856	154	3	2015	CARDINAL
taxlaw-2856	154	4	susan c. morse	PERSON
taxlaw-2856	154	5	14	CARDINAL
taxlaw-2856	154	6	fla	GPE
taxlaw-2856	156	1	319	CARDINAL
taxlaw-2856	156	2	2013	DATE
taxlaw-2856	156	3	daniel n. shaviro	PERSON
taxlaw-2856	156	4	u.s.	GPE
taxlaw-2856	156	5	2014	DATE
taxlaw-2856	157	1	19	CARDINAL
taxlaw-2856	157	2	528	CARDINAL
taxlaw-2856	157	3	26	CARDINAL
taxlaw-2856	157	4	1	CARDINAL
taxlaw-2856	157	5	258–66	CARDINAL
taxlaw-2856	157	6	rosenzweig	ORG
taxlaw-2856	157	7	2	CARDINAL
taxlaw-2856	157	8	489	CARDINAL
taxlaw-2856	157	9	julie roin	PERSON
taxlaw-2856	158	1	61	CARDINAL
taxlaw-2856	158	2	169	CARDINAL
taxlaw-2856	158	3	189	CARDINAL
taxlaw-2856	158	4	2008	DATE
taxlaw-2856	158	5	kirsch	ORG
taxlaw-2856	158	6	8	CARDINAL
taxlaw-2856	158	7	568	CARDINAL
taxlaw-2856	158	8	reuven s. avi-yonah	PERSON
taxlaw-2856	158	9	95	CARDINAL
taxlaw-2856	158	10	1793	DATE
taxlaw-2856	158	11	1797	DATE
taxlaw-2856	158	12	june 17, 2002	DATE
taxlaw-2856	159	1	27	CARDINAL
taxlaw-2856	159	2	22	CARDINAL
taxlaw-2856	159	3	994	CARDINAL
taxlaw-2856	159	4	1	CARDINAL
taxlaw-2856	159	5	1615	CARDINAL
taxlaw-2856	159	6	1642	CARDINAL
taxlaw-2856	159	7	reuven s. avi-yonah	PERSON
taxlaw-2856	159	8	90	CARDINAL
taxlaw-2856	160	1	l. rev	PERSON
taxlaw-2856	160	2	1193	CARDINAL
taxlaw-2856	160	3	2004	DATE
taxlaw-2856	160	4	kirsch	ORG
taxlaw-2856	160	5	8	CARDINAL
taxlaw-2856	160	6	551–67	CARDINAL
taxlaw-2856	160	7	andrew mun	PERSON
taxlaw-2856	160	8	126	CARDINAL
taxlaw-2856	160	9	2152	CARDINAL
taxlaw-2856	160	10	2017	CARDINAL
taxlaw-2856	162	1	j. clifton fleming	PERSON
taxlaw-2856	162	2	jr.	PERSON
taxlaw-2856	162	3	robert j. peroni &	PERSON
taxlaw-2856	162	4	stephen e. shay	PERSON
taxlaw-2856	162	5	5	CARDINAL
taxlaw-2856	162	6	fla	GPE
taxlaw-2856	163	1	299	CARDINAL
taxlaw-2856	163	2	315	CARDINAL
taxlaw-2856	163	3	2001	DATE
taxlaw-2856	163	4	stephen e. shay	PERSON
taxlaw-2856	163	5	j. clifton fleming, jr.	PERSON
taxlaw-2856	163	6	robert j. peroni	PERSON
taxlaw-2856	163	7	david r. tillinghast	PERSON
taxlaw-2856	164	1	u.s.	GPE
taxlaw-2856	164	2	56	CARDINAL
taxlaw-2856	164	3	81	DATE
taxlaw-2856	164	4	104–05 (2002	DATE
taxlaw-2856	165	1	28	CARDINAL
taxlaw-2856	165	2	fleming et al.	PERSON
taxlaw-2856	165	3	23	CARDINAL
taxlaw-2856	165	4	1	CARDINAL
taxlaw-2856	165	5	25	CARDINAL
taxlaw-2856	165	6	1570	CARDINAL
taxlaw-2856	165	7	29	CARDINAL
taxlaw-2856	166	1	1	CARDINAL
taxlaw-2856	166	2	239–40	DATE
taxlaw-2856	166	3	rosenzweig	ORG
taxlaw-2856	166	4	2	CARDINAL
taxlaw-2856	166	5	475	CARDINAL
taxlaw-2856	166	6	the united states	GPE
taxlaw-2856	167	1	12	CARDINAL
taxlaw-2856	167	2	columbia	ORG
taxlaw-2856	172	1	commutative justice	ORG
taxlaw-2856	174	1	kantian	NORP
taxlaw-2856	178	1	u.s.	GPE
taxlaw-2856	181	1	vi	PERSON
taxlaw-2856	183	1	individual residence a. introduction	PERSON
taxlaw-2856	183	2	first	ORDINAL
taxlaw-2856	186	1	30	CARDINAL
taxlaw-2856	188	1	2017	CARDINAL
taxlaw-2856	188	2	13	CARDINAL
taxlaw-2856	189	1	31	CARDINAL
taxlaw-2856	190	1	doctrine.33	ORG
taxlaw-2856	191	1	31	CARDINAL
taxlaw-2856	191	2	seligman &	ORG
taxlaw-2856	191	3	josiah stamp	PERSON
taxlaw-2856	191	4	1923	DATE
taxlaw-2856	191	5	4	CARDINAL
taxlaw-2856	192	1	united states	GPE
taxlaw-2856	192	2	4022	DATE
taxlaw-2856	192	3	1962	DATE
taxlaw-2856	193	1	shay et al.	PERSON
taxlaw-2856	193	2	27	CARDINAL
taxlaw-2856	193	3	94	DATE
taxlaw-2856	193	4	kyle c. logue &	PERSON
taxlaw-2856	193	5	gustavo g. vetton	PERSON
taxlaw-2856	193	6	2	CARDINAL
taxlaw-2856	194	1	j. tax l. 100	PERSON
taxlaw-2856	194	2	112	CARDINAL
taxlaw-2856	194	3	13	CARDINAL
taxlaw-2856	194	4	121	CARDINAL
taxlaw-2856	194	5	2010	DATE
taxlaw-2856	194	6	donna m. byre	PERSON
taxlaw-2856	194	7	27	CARDINAL
taxlaw-2856	195	1	l. rev	PERSON
taxlaw-2856	195	2	739	CARDINAL
taxlaw-2856	195	3	765	CARDINAL
taxlaw-2856	195	4	1995	DATE
taxlaw-2856	195	5	eric jensen	PERSON
taxlaw-2856	195	6	33	CARDINAL
taxlaw-2856	196	1	st.	GPE
taxlaw-2856	196	2	l.j. 1057, 1091 (2001	ORG
taxlaw-2856	197	1	marjorie e. kornhauser	PERSON
taxlaw-2856	197	2	52	CARDINAL
taxlaw-2856	197	3	ucla l. rev	PERSON
taxlaw-2856	197	4	1697	CARDINAL
taxlaw-2856	197	5	2005	DATE
taxlaw-2856	197	6	12	CARDINAL
taxlaw-2856	197	7	388−89	CARDINAL
taxlaw-2856	198	1	the mid-nineteenth century	DATE
taxlaw-2856	199	1	thomas hobbes	PERSON
taxlaw-2856	199	2	238	CARDINAL
taxlaw-2856	199	3	richard tuck ed	PERSON
taxlaw-2856	199	4	1996	DATE
taxlaw-2856	199	5	adam smith	PERSON
taxlaw-2856	199	6	310	CARDINAL
taxlaw-2856	199	7	1776	DATE
taxlaw-2856	199	8	jeremy bentham	PERSON
taxlaw-2856	199	9	160	CARDINAL
taxlaw-2856	199	10	1789	DATE
taxlaw-2856	203	1	31	CARDINAL
taxlaw-2856	203	2	4022	DATE
taxlaw-2856	205	1	one	CARDINAL
taxlaw-2856	205	2	first	ORDINAL
taxlaw-2856	205	3	john stuart mill	PERSON
taxlaw-2856	205	4	398	CARDINAL
taxlaw-2856	206	1	john stuart mill	PERSON
taxlaw-2856	206	2	54–55	CARDINAL
taxlaw-2856	206	3	1863	DATE
taxlaw-2856	207	1	the mid-twentieth century	DATE
taxlaw-2856	208	1	henry c. simons	PERSON
taxlaw-2856	208	2	3 (1938	DATE
taxlaw-2856	210	1	32	CARDINAL
taxlaw-2856	211	1	walter j. blum &	PERSON
taxlaw-2856	211	2	harry j. kalven	PERSON
taxlaw-2856	211	3	1953	DATE
taxlaw-2856	212	1	33	CARDINAL
taxlaw-2856	212	2	jeremy bentham	PERSON
taxlaw-2856	212	3	john stuart mill	PERSON
taxlaw-2856	212	4	31	CARDINAL
taxlaw-2856	213	1	jeremy bentham	PERSON
taxlaw-2856	213	2	13	CARDINAL
taxlaw-2856	214	1	l.j	PERSON
taxlaw-2856	214	2	95	CARDINAL
taxlaw-2856	214	3	113–21	CARDINAL
taxlaw-2856	214	4	2012	DATE
taxlaw-2856	215	1	14	CARDINAL
taxlaw-2856	216	1	rawls	PERSON
taxlaw-2856	216	2	society.36	ORG
taxlaw-2856	216	3	34	CARDINAL
taxlaw-2856	216	4	henry sidgwick	PERSON
taxlaw-2856	216	5	519	CARDINAL
taxlaw-2856	216	6	1887	DATE
taxlaw-2856	216	7	two	CARDINAL
taxlaw-2856	216	8	bentham	ORG
taxlaw-2856	217	1	1	CARDINAL
taxlaw-2856	217	2	2	CARDINAL
taxlaw-2856	217	3	two	CARDINAL
taxlaw-2856	218	1	jennifer bird-pollan	PERSON
taxlaw-2856	218	2	69	CARDINAL
taxlaw-2856	219	1	l. rev	PERSON
taxlaw-2856	219	2	695	CARDINAL
taxlaw-2856	219	3	2016	DATE
taxlaw-2856	220	1	calvin h. johnson	PERSON
taxlaw-2856	221	1	59	CARDINAL
taxlaw-2856	221	2	smu	ORG
taxlaw-2856	221	3	l. rev	PERSON
taxlaw-2856	221	4	689	CARDINAL
taxlaw-2856	221	5	693	CARDINAL
taxlaw-2856	221	6	2006	DATE
taxlaw-2856	221	7	martin j. mcmahon	PERSON
taxlaw-2856	221	8	jr. &	ORG
taxlaw-2856	221	9	alice g. abreu	PERSON
taxlaw-2856	221	10	4	CARDINAL
taxlaw-2856	221	11	fla	GPE
taxlaw-2856	222	1	1	CARDINAL
taxlaw-2856	222	2	1998	DATE
taxlaw-2856	223	1	jeffrey a. schoenblum	PERSON
taxlaw-2856	224	1	12	CARDINAL
taxlaw-2856	225	1	221	CARDINAL
taxlaw-2856	225	2	236–42	CARDINAL
taxlaw-2856	225	3	1995	DATE
taxlaw-2856	226	1	35	CARDINAL
taxlaw-2856	226	2	john rawls	PERSON
taxlaw-2856	226	3	1971	DATE
taxlaw-2856	227	1	36	CARDINAL
taxlaw-2856	228	1	62	DATE
taxlaw-2856	228	2	37	CARDINAL
taxlaw-2856	228	3	246–47	DATE
taxlaw-2856	229	1	jennifer bird-pollan	PERSON
taxlaw-2856	229	2	rawls	PERSON
taxlaw-2856	229	3	59	CARDINAL
taxlaw-2856	229	4	wayne l. rev	PERSON
taxlaw-2856	229	5	713	CARDINAL
taxlaw-2856	229	6	713	CARDINAL
taxlaw-2856	229	7	2013	DATE
taxlaw-2856	229	8	34	CARDINAL
taxlaw-2856	229	9	251–57 (1995	DATE
taxlaw-2856	230	1	38	CARDINAL
taxlaw-2856	230	2	jay a.	PERSON
taxlaw-2856	230	3	14	CARDINAL
taxlaw-2856	231	1	35	CARDINAL
taxlaw-2856	231	2	57	DATE
taxlaw-2856	231	3	1997	DATE
taxlaw-2856	231	4	bruce anderson	PERSON
taxlaw-2856	231	5	1995	DATE
taxlaw-2856	233	1	l. rev	PERSON
taxlaw-2856	233	2	281	CARDINAL
taxlaw-2856	233	3	297	CARDINAL
taxlaw-2856	233	4	mcmahon & abreu	ORG
taxlaw-2856	233	5	supra	PERSON
taxlaw-2856	233	6	34	CARDINAL
taxlaw-2856	233	7	32	DATE
taxlaw-2856	233	8	richard winchester	PERSON
taxlaw-2856	233	9	9	CARDINAL
taxlaw-2856	233	10	l.j. 130	PERSON
taxlaw-2856	233	11	131	CARDINAL
taxlaw-2856	233	12	2008	DATE
taxlaw-2856	233	13	the united states	GPE
taxlaw-2856	235	1	david kamin	PERSON
taxlaw-2856	235	2	83	CARDINAL
taxlaw-2856	236	1	l. rev	PERSON
taxlaw-2856	236	2	241	CARDINAL
taxlaw-2856	236	3	272–79	DATE
taxlaw-2856	236	4	2008	DATE
taxlaw-2856	236	5	jeffrey h. kahn	PERSON
taxlaw-2856	236	6	2002	DATE
taxlaw-2856	236	7	st.	GPE
taxlaw-2856	236	8	detroit	GPE
taxlaw-2856	237	1	l. rev	PERSON
taxlaw-2856	237	2	1,	PERCENT
taxlaw-2856	237	3	23	DATE
taxlaw-2856	237	4	eric rakowski	PERSON
taxlaw-2856	237	5	53	CARDINAL
taxlaw-2856	237	6	263	CARDINAL
taxlaw-2856	237	7	310–16	CARDINAL
taxlaw-2856	237	8	2000	DATE
taxlaw-2856	237	9	robert f. parsley	PERSON
taxlaw-2856	237	10	tennessee	GPE
taxlaw-2856	237	11	2002	DATE
taxlaw-2856	237	12	70	CARDINAL
taxlaw-2856	238	1	l. rev	PERSON
taxlaw-2856	238	2	1177	CARDINAL
taxlaw-2856	238	3	1181–82	CARDINAL
taxlaw-2856	238	4	2003	DATE
taxlaw-2856	238	5	supra	PERSON
taxlaw-2856	238	6	31	CARDINAL
taxlaw-2856	238	7	1717–21	CARDINAL
taxlaw-2856	238	8	26	CARDINAL
taxlaw-2856	240	1	405	CARDINAL
taxlaw-2856	240	2	427	CARDINAL
taxlaw-2856	240	3	2006	DATE
taxlaw-2856	241	1	39	CARDINAL
taxlaw-2856	241	2	34	CARDINAL
taxlaw-2856	241	3	235	CARDINAL
taxlaw-2856	242	1	fleming et al.	PERSON
taxlaw-2856	242	2	27	CARDINAL
taxlaw-2856	242	3	309	CARDINAL
taxlaw-2856	243	1	2017	CARDINAL
taxlaw-2856	243	2	15	CARDINAL
taxlaw-2856	247	1	them.43	ORG
taxlaw-2856	249	1	40	CARDINAL
taxlaw-2856	249	2	sergio pareja	PERSON
taxlaw-2856	249	3	8 wis	QUANTITY
taxlaw-2856	250	1	l. rev	PERSON
taxlaw-2856	250	2	841	CARDINAL
taxlaw-2856	250	3	843	CARDINAL
taxlaw-2856	250	4	2008	DATE
taxlaw-2856	251	1	joel s. newman	PERSON
taxlaw-2856	251	2	7	CARDINAL
taxlaw-2856	251	3	6,250	MONEY
taxlaw-2856	251	4	us	GPE
taxlaw-2856	251	5	more than $6,250	MONEY
taxlaw-2856	254	1	41	CARDINAL
taxlaw-2856	256	1	rawls	PERSON
taxlaw-2856	256	2	supra	PERSON
taxlaw-2856	256	3	35	CARDINAL
taxlaw-2856	256	4	25	CARDINAL
taxlaw-2856	256	5	ronald dworkin	PERSON
taxlaw-2856	257	1	1	CARDINAL
taxlaw-2856	257	2	10	CARDINAL
taxlaw-2856	260	1	185	CARDINAL
taxlaw-2856	260	2	1981	DATE
taxlaw-2856	261	1	ronald dworkin	PERSON
taxlaw-2856	261	2	2	CARDINAL
taxlaw-2856	261	3	10	CARDINAL
taxlaw-2856	263	1	283	CARDINAL
taxlaw-2856	263	2	1981	DATE
taxlaw-2856	264	1	42	CARDINAL
taxlaw-2856	264	2	john r. mcculloch	PERSON
taxlaw-2856	264	3	22	CARDINAL
taxlaw-2856	264	4	25	DATE
taxlaw-2856	264	5	harold m. grooves ed.	PERSON
taxlaw-2856	264	6	1947	DATE
taxlaw-2856	264	7	one	CARDINAL
taxlaw-2856	268	1	43	CARDINAL
taxlaw-2856	268	2	robert nozick	PERSON
taxlaw-2856	268	3	95	CARDINAL
taxlaw-2856	268	4	1974	DATE
taxlaw-2856	270	1	44	CARDINAL
taxlaw-2856	272	1	william d. andrews	PERSON
taxlaw-2856	272	2	87	CARDINAL
taxlaw-2856	273	1	l. rev	PERSON
taxlaw-2856	273	2	1113 (1974	DATE
taxlaw-2856	273	3	david f. bradford	PERSON
taxlaw-2856	274	1	75	CARDINAL
taxlaw-2856	274	2	joseph a. pechman	PERSON
taxlaw-2856	274	3	16 columbia	PERCENT
taxlaw-2856	274	4	100,000	MONEY
taxlaw-2856	274	5	900,000	MONEY
taxlaw-2856	274	6	1,000,000	MONEY
taxlaw-2856	274	7	income.46	ORG
taxlaw-2856	278	1	boundaries.48	PERSON
taxlaw-2856	278	2	1980	DATE
taxlaw-2856	278	3	david shakow & reed	ORG
taxlaw-2856	278	4	53	CARDINAL
taxlaw-2856	279	1	499	CARDINAL
taxlaw-2856	279	2	2000	DATE
taxlaw-2856	283	1	45	CARDINAL
taxlaw-2856	284	1	46	CARDINAL
taxlaw-2856	284	2	fleming et al.	PERSON
taxlaw-2856	284	3	27	CARDINAL
taxlaw-2856	284	4	310–13	CARDINAL
taxlaw-2856	284	5	michael s. kirsch	PERSON
taxlaw-2856	284	6	51	CARDINAL
taxlaw-2856	284	7	l. rev	PERSON
taxlaw-2856	284	8	993	CARDINAL
taxlaw-2856	284	9	1043–44	DATE
taxlaw-2856	284	10	2010	DATE
taxlaw-2856	285	1	2	CARDINAL
taxlaw-2856	285	2	478	CARDINAL
taxlaw-2856	285	3	paul r. mcdaniel	PERSON
taxlaw-2856	285	4	u.s.	GPE
taxlaw-2856	285	5	8	CARDINAL
taxlaw-2856	285	6	fla	GPE
taxlaw-2856	286	1	283	CARDINAL
taxlaw-2856	286	2	299–300	CARDINAL
taxlaw-2856	286	3	2007	DATE
taxlaw-2856	286	4	john p. steines	PERSON
taxlaw-2856	286	5	jr.	PERSON
taxlaw-2856	286	6	ninety-five	CARDINAL
taxlaw-2856	286	7	66	CARDINAL
taxlaw-2856	287	1	545	CARDINAL
taxlaw-2856	287	2	2013	DATE
taxlaw-2856	288	1	47	CARDINAL
taxlaw-2856	289	1	david elkins	PERSON
taxlaw-2856	289	2	24	CARDINAL
taxlaw-2856	289	3	yale l. & pol’y	ORG
taxlaw-2856	289	4	43 (2006	DATE
taxlaw-2856	290	1	ira k. lindsay	PERSON
taxlaw-2856	290	2	19	CARDINAL
taxlaw-2856	290	3	fla	GPE
taxlaw-2856	291	1	79	CARDINAL
taxlaw-2856	291	2	2016	DATE
taxlaw-2856	291	3	james repetti & diane ring	ORG
taxlaw-2856	291	4	13	CARDINAL
taxlaw-2856	291	5	fla	GPE
taxlaw-2856	292	1	135	CARDINAL
taxlaw-2856	292	2	2012	DATE
taxlaw-2856	292	3	brian galle	PERSON
taxlaw-2856	292	4	65	CARDINAL
taxlaw-2856	292	5	lee l. rev	PERSON
taxlaw-2856	292	6	1323 (2008	DATE
taxlaw-2856	293	1	48	CARDINAL
taxlaw-2856	293	2	brian barry	PERSON
taxlaw-2856	293	3	john rawls 128–30 (	PERSON
taxlaw-2856	293	4	1973	DATE
taxlaw-2856	293	5	charles r. beitz	PERSON
taxlaw-2856	293	6	139–41	CARDINAL
taxlaw-2856	293	7	143–53	DATE
taxlaw-2856	293	8	1979	DATE
taxlaw-2856	293	9	loren lomasky	PERSON
taxlaw-2856	293	10	justice 55	LAW
taxlaw-2856	293	11	56–60	DATE
taxlaw-2856	293	12	david miller &	ORG
taxlaw-2856	293	13	sohail h. hashmi eds.	PERSON
taxlaw-2856	293	14	2001	DATE
taxlaw-2856	293	15	thomas w. pogge	PERSON
taxlaw-2856	293	16	rawls 240	PERSON
taxlaw-2856	293	17	250–51	CARDINAL
taxlaw-2856	293	18	1989	DATE
taxlaw-2856	293	19	60	CARDINAL
taxlaw-2856	293	20	russell hardin	PERSON
taxlaw-2856	294	1	2004	DATE
taxlaw-2856	295	1	49	CARDINAL
taxlaw-2856	296	1	thomas nagel	PERSON
taxlaw-2856	296	2	33	CARDINAL
taxlaw-2856	296	3	phil.	PERSON
taxlaw-2856	298	1	113	CARDINAL
taxlaw-2856	298	2	115	CARDINAL
taxlaw-2856	298	3	2005	DATE
taxlaw-2856	299	1	50	CARDINAL
taxlaw-2856	299	2	daniel bell	PERSON
taxlaw-2856	299	3	150–51 (1993	DATE
taxlaw-2856	299	4	margaret canovan	PERSON
taxlaw-2856	299	5	28–29	CARDINAL
taxlaw-2856	299	6	ronald dworkin	PERSON
taxlaw-2856	299	7	208	CARDINAL
taxlaw-2856	299	8	1986	DATE
taxlaw-2856	299	9	225	CARDINAL
taxlaw-2856	299	10	2001	DATE
taxlaw-2856	299	11	avishai margalit	PERSON
taxlaw-2856	299	12	2002	DATE
taxlaw-2856	299	13	john rawls	PERSON
taxlaw-2856	299	14	1999	DATE
taxlaw-2856	299	15	2017	CARDINAL
taxlaw-2856	299	16	17	CARDINAL
taxlaw-2856	302	1	domicile.52	NORP
taxlaw-2856	302	2	u.s.	GPE
taxlaw-2856	307	1	richard rorty	PERSON
taxlaw-2856	307	2	190–91	CARDINAL
taxlaw-2856	307	3	1989	DATE
taxlaw-2856	307	4	yael tamir	PERSON
taxlaw-2856	307	5	121	CARDINAL
taxlaw-2856	307	6	1993	DATE
taxlaw-2856	308	1	51	CARDINAL
taxlaw-2856	308	2	michael s. kirsch	PERSON
taxlaw-2856	308	3	82	CARDINAL
taxlaw-2856	309	1	l. rev	PERSON
taxlaw-2856	309	2	443	CARDINAL
taxlaw-2856	309	3	480	CARDINAL
taxlaw-2856	309	4	2007	DATE
taxlaw-2856	309	5	u.s.	GPE
taxlaw-2856	310	1	u.s.	GPE
taxlaw-2856	310	2	25	CARDINAL
taxlaw-2856	310	3	98–103	CARDINAL
taxlaw-2856	311	1	52	CARDINAL
taxlaw-2856	311	2	ruth mason	PERSON
taxlaw-2856	311	3	89	CARDINAL
taxlaw-2856	311	4	s. cal	PERSON
taxlaw-2856	312	1	l. rev	PERSON
taxlaw-2856	312	2	169	CARDINAL
taxlaw-2856	312	3	178	CARDINAL
taxlaw-2856	312	4	2016	CARDINAL
taxlaw-2856	312	5	edward a. zelinsky	PERSON
taxlaw-2856	312	6	96	CARDINAL
taxlaw-2856	312	7	iowa	GPE
taxlaw-2856	312	8	l. rev	PERSON
taxlaw-2856	312	9	1289	CARDINAL
taxlaw-2856	312	10	1323	CARDINAL
taxlaw-2856	312	11	2011	DATE
taxlaw-2856	312	12	daniel shaviro	PERSON
taxlaw-2856	312	13	2	CARDINAL
taxlaw-2856	312	14	new york	GPE
taxlaw-2856	312	15	univ	NORP
taxlaw-2856	313	1	ctr	GPE
taxlaw-2856	314	1	15-09	CARDINAL
taxlaw-2856	314	2	2015	DATE
taxlaw-2856	314	3	one	CARDINAL
taxlaw-2856	315	1	53	CARDINAL
taxlaw-2856	316	1	7701(b)(1)(a)(ii	CARDINAL
taxlaw-2856	316	2	3	CARDINAL
taxlaw-2856	317	1	54 i.r.c	QUANTITY
taxlaw-2856	319	1	61(a	CARDINAL
taxlaw-2856	320	1	55 i.r.c	QUANTITY
taxlaw-2856	321	1	7701(b)(1)(a)(i	CARDINAL
taxlaw-2856	322	1	56	CARDINAL
taxlaw-2856	322	2	the united states	GPE
taxlaw-2856	322	3	u.s.	GPE
taxlaw-2856	323	1	872	CARDINAL
taxlaw-2856	325	1	u.s.	GPE
taxlaw-2856	326	1	18	CARDINAL
taxlaw-2856	328	1	welfare.58	GPE
taxlaw-2856	334	1	57	CARDINAL
taxlaw-2856	334	2	rawls	PERSON
taxlaw-2856	334	3	supra	PERSON
taxlaw-2856	334	4	35	CARDINAL
taxlaw-2856	334	5	4	DATE
taxlaw-2856	339	1	58	CARDINAL
taxlaw-2856	339	2	34	CARDINAL
taxlaw-2856	339	3	supra	PERSON
taxlaw-2856	340	1	59	CARDINAL
taxlaw-2856	341	1	60	CARDINAL
taxlaw-2856	341	2	e. yaari	PERSON
taxlaw-2856	341	3	44	CARDINAL
taxlaw-2856	342	1	381	CARDINAL
taxlaw-2856	342	2	1988	DATE
taxlaw-2856	343	1	61	CARDINAL
taxlaw-2856	343	2	a. cooper drury	PERSON
taxlaw-2856	343	3	richard stuart olson & douglas a. van belle	ORG
taxlaw-2856	343	4	u.s.	GPE
taxlaw-2856	343	5	1964–1995	CARDINAL
taxlaw-2856	343	6	67	CARDINAL
taxlaw-2856	344	1	454	CARDINAL
taxlaw-2856	344	2	2005	DATE
taxlaw-2856	344	3	andrea civelli	PERSON
taxlaw-2856	344	4	andrew w. w. horowitz &	PERSON
taxlaw-2856	344	5	arilton teixeira	PERSON
taxlaw-2856	345	1	feb. 2014	DATE
taxlaw-2856	347	1	62	CARDINAL
taxlaw-2856	347	2	2015	DATE
taxlaw-2856	347	3	nineteen	CARDINAL
taxlaw-2856	347	4	oecd	ORG
taxlaw-2856	347	5	0.47%	PERCENT
taxlaw-2856	348	1	oecd	ORG
taxlaw-2856	348	2	2015	DATE
taxlaw-2856	348	3	3	CARDINAL
taxlaw-2856	348	4	2016	DATE
taxlaw-2856	350	1	oecd	ORG
taxlaw-2856	350	2	2015	CARDINAL
taxlaw-2856	350	3	29.4%	PERCENT
taxlaw-2856	350	4	ireland	GPE
taxlaw-2856	350	5	57.0%	PERCENT
taxlaw-2856	350	6	finland	GPE
taxlaw-2856	351	1	oecd	ORG
taxlaw-2856	351	2	2017	CARDINAL
taxlaw-2856	353	1	19	CARDINAL
taxlaw-2856	357	1	63	CARDINAL
taxlaw-2856	362	1	63	CARDINAL
taxlaw-2856	362	2	2	CARDINAL
taxlaw-2856	362	3	280	CARDINAL
taxlaw-2856	362	4	12	CARDINAL
taxlaw-2856	362	5	397	CARDINAL
taxlaw-2856	363	1	64	CARDINAL
taxlaw-2856	363	2	31	CARDINAL
taxlaw-2856	363	3	4044	DATE
taxlaw-2856	364	1	shay et al.	PERSON
taxlaw-2856	364	2	27	CARDINAL
taxlaw-2856	364	3	89	CARDINAL
taxlaw-2856	364	4	65	CARDINAL
taxlaw-2856	364	5	david elkins	PERSON
taxlaw-2856	364	6	91	CARDINAL
taxlaw-2856	365	1	905	CARDINAL
taxlaw-2856	365	2	932	CARDINAL
taxlaw-2856	365	3	948	CARDINAL
taxlaw-2856	365	4	2016	CARDINAL
taxlaw-2856	366	1	66	CARDINAL
taxlaw-2856	366	2	commutative justice	ORG
taxlaw-2856	366	3	david elkins	PERSON
taxlaw-2856	366	4	41	CARDINAL
taxlaw-2856	366	5	toledo l. rev	PERSON
taxlaw-2856	366	6	73	CARDINAL
taxlaw-2856	366	7	78–82	CARDINAL
taxlaw-2856	366	8	2009	DATE
taxlaw-2856	367	1	67	CARDINAL
taxlaw-2856	367	2	supra	PERSON
taxlaw-2856	367	3	11	CARDINAL
taxlaw-2856	367	4	665	CARDINAL
taxlaw-2856	367	5	fleming et al.	PERSON
taxlaw-2856	367	6	27	CARDINAL
taxlaw-2856	367	7	307	CARDINAL
taxlaw-2856	368	1	j. clifton fleming	PERSON
taxlaw-2856	368	2	jr.	PERSON
taxlaw-2856	368	3	robert j. peroni &	PERSON
taxlaw-2856	368	4	stephen e. shay	PERSON
taxlaw-2856	368	5	u.s.	GPE
taxlaw-2856	368	6	13	CARDINAL
taxlaw-2856	368	7	fla	GPE
taxlaw-2856	369	1	397	CARDINAL
taxlaw-2856	369	2	401	CARDINAL
taxlaw-2856	369	3	2012	DATE
taxlaw-2856	369	4	lawrence lokken	PERSON
taxlaw-2856	369	5	36	CARDINAL
taxlaw-2856	369	6	tax l. rev	PERSON
taxlaw-2856	369	7	235	CARDINAL
taxlaw-2856	369	8	239–40	CARDINAL
taxlaw-2856	369	9	1981	DATE
taxlaw-2856	369	10	j. schlunk	PERSON
taxlaw-2856	369	11	79	CARDINAL
taxlaw-2856	369	12	l. rev	PERSON
taxlaw-2856	369	13	127	CARDINAL
taxlaw-2856	369	14	129–30	DATE
taxlaw-2856	369	15	2003	DATE
taxlaw-2856	369	16	shay et al.	PERSON
taxlaw-2856	369	17	27	CARDINAL
taxlaw-2856	369	18	90–91	CARDINAL
taxlaw-2856	370	1	68	CARDINAL
taxlaw-2856	370	2	shay et al.	PERSON
taxlaw-2856	370	3	27	CARDINAL
taxlaw-2856	370	4	95	CARDINAL
taxlaw-2856	371	1	69	CARDINAL
taxlaw-2856	371	2	the united states	GPE
taxlaw-2856	372	1	56	CARDINAL
taxlaw-2856	373	1	20	CARDINAL
taxlaw-2856	373	2	columbia	ORG
taxlaw-2856	377	1	a. welfare	PERSON
taxlaw-2856	382	1	entities.73	CARDINAL
taxlaw-2856	382	2	70	CARDINAL
taxlaw-2856	382	3	52	CARDINAL
taxlaw-2856	382	4	24–29	CARDINAL
taxlaw-2856	384	1	71	CARDINAL
taxlaw-2856	384	2	brent fisse &	ORG
taxlaw-2856	384	3	john braithwaite	PERSON
taxlaw-2856	384	4	11	CARDINAL
taxlaw-2856	384	5	sydney l. rev	PERSON
taxlaw-2856	384	6	468	CARDINAL
taxlaw-2856	384	7	482	CARDINAL
taxlaw-2856	384	8	1988	DATE
taxlaw-2856	385	1	72	CARDINAL
taxlaw-2856	385	2	robert b. reich	PERSON
taxlaw-2856	385	3	216	CARDINAL
taxlaw-2856	385	4	2007	DATE
taxlaw-2856	386	1	73	CARDINAL
taxlaw-2856	386	2	william b. barker	PERSON
taxlaw-2856	386	3	61	CARDINAL
taxlaw-2856	387	1	1000	CARDINAL
taxlaw-2856	387	2	2012	DATE
taxlaw-2856	387	3	fleming et al.	PERSON
taxlaw-2856	387	4	27	CARDINAL
taxlaw-2856	387	5	319	CARDINAL
taxlaw-2856	387	6	12	CARDINAL
taxlaw-2856	387	7	395	CARDINAL
taxlaw-2856	390	1	2017	CARDINAL
taxlaw-2856	390	2	21	CARDINAL
taxlaw-2856	396	1	more than one	CARDINAL
taxlaw-2856	397	1	74	CARDINAL
taxlaw-2856	398	1	paul a. samuelson & william d. nordhaus	PERSON
taxlaw-2856	398	2	7 (2010	DATE
taxlaw-2856	399	1	75	CARDINAL
taxlaw-2856	404	1	76	CARDINAL
taxlaw-2856	404	2	41	CARDINAL
taxlaw-2856	405	1	joseph m. dodge	PERSON
taxlaw-2856	405	2	50	CARDINAL
taxlaw-2856	405	3	265	CARDINAL
taxlaw-2856	405	4	274	CARDINAL
taxlaw-2856	405	5	1995	DATE
taxlaw-2856	407	1	1	CARDINAL
taxlaw-2856	407	2	1616	CARDINAL
taxlaw-2856	411	1	79	CARDINAL
taxlaw-2856	411	2	united states	ORG
taxlaw-2856	412	1	4	CARDINAL
taxlaw-2856	412	2	3)(a	CARDINAL
taxlaw-2856	412	3	2016	DATE
taxlaw-2856	412	4	u.n. dep’t of econ. & soc.	ORG
taxlaw-2856	413	1	u.n.	ORG
taxlaw-2856	413	2	22	CARDINAL
taxlaw-2856	413	3	columbia	ORG
taxlaw-2856	414	1	first	ORDINAL
taxlaw-2856	414	2	the united states	GPE
taxlaw-2856	414	3	oecd	ORG
taxlaw-2856	414	4	un	ORG
taxlaw-2856	415	1	second	ORDINAL
taxlaw-2856	415	2	third	ORDINAL
taxlaw-2856	416	1	country.82	ORG
taxlaw-2856	419	1	one	CARDINAL
taxlaw-2856	427	1	4	CARDINAL
taxlaw-2856	427	2	2)(a	TIME
taxlaw-2856	427	3	2011	DATE
taxlaw-2856	427	4	oecd	ORG
taxlaw-2856	428	1	4	CARDINAL
taxlaw-2856	428	2	2)(a	TIME
taxlaw-2856	428	3	jan. 28, 2003	DATE
taxlaw-2856	429	1	80	CARDINAL
taxlaw-2856	429	2	united states	ORG
taxlaw-2856	429	3	79	CARDINAL
taxlaw-2856	430	1	4	CARDINAL
taxlaw-2856	430	2	3)(a	CARDINAL
taxlaw-2856	430	3	u.n. dep’t of econ. & soc.	ORG
taxlaw-2856	431	1	79	CARDINAL
taxlaw-2856	432	1	4	CARDINAL
taxlaw-2856	432	2	2)(a	TIME
taxlaw-2856	432	3	oecd	ORG
taxlaw-2856	432	4	supra	PERSON
taxlaw-2856	432	5	79	CARDINAL
taxlaw-2856	433	1	4	CARDINAL
taxlaw-2856	433	2	2)(a	TIME
taxlaw-2856	434	1	oecd	ORG
taxlaw-2856	434	2	t]he	CARDINAL
taxlaw-2856	435	1	oecd	ORG
taxlaw-2856	435	2	86	DATE
taxlaw-2856	435	3	2010	DATE
taxlaw-2856	436	1	the united states	GPE
taxlaw-2856	436	2	the united states	GPE
taxlaw-2856	436	3	november 15, 2006	DATE
taxlaw-2856	436	4	2016	CARDINAL
taxlaw-2856	437	1	81	CARDINAL
taxlaw-2856	437	2	oecd	ORG
taxlaw-2856	439	1	oecd	ORG
taxlaw-2856	439	2	supra	PERSON
taxlaw-2856	439	3	80	CARDINAL
taxlaw-2856	439	4	87	DATE
taxlaw-2856	440	1	82	CARDINAL
taxlaw-2856	440	2	united states	ORG
taxlaw-2856	440	3	79	CARDINAL
taxlaw-2856	441	1	4	CARDINAL
taxlaw-2856	441	2	3)(a	CARDINAL
taxlaw-2856	441	3	oecd	ORG
taxlaw-2856	441	4	supra	PERSON
taxlaw-2856	441	5	79	CARDINAL
taxlaw-2856	442	1	4	CARDINAL
taxlaw-2856	442	2	1	CARDINAL
taxlaw-2856	443	1	oecd	ORG
taxlaw-2856	443	2	un	ORG
taxlaw-2856	444	1	23	CARDINAL
taxlaw-2856	444	2	markets.83	PRODUCT
taxlaw-2856	449	1	the house of lords	ORG
taxlaw-2856	449	2	1906.85	CARDINAL
taxlaw-2856	449	3	united kingdom	GPE
taxlaw-2856	450	1	uk	GPE
taxlaw-2856	450	2	the united kingdom	GPE
taxlaw-2856	450	3	annual	DATE
taxlaw-2856	450	4	the united kingdom	GPE
taxlaw-2856	450	5	the united kingdom	GPE
taxlaw-2856	453	1	the house of lords	ORG
taxlaw-2856	455	1	south africa	GPE
taxlaw-2856	455	2	the united kingdom	GPE
taxlaw-2856	456	1	the house of lords	ORG
taxlaw-2856	457	1	south africa	GPE
taxlaw-2856	458	1	the united kingdom	GPE
taxlaw-2856	458	2	uk	GPE
taxlaw-2856	458	3	83	DATE
taxlaw-2856	458	4	third	ORDINAL
taxlaw-2856	458	5	law inst	PERSON
taxlaw-2856	458	6	1987	DATE
taxlaw-2856	458	7	nancy h. kaufman	PERSON
taxlaw-2856	458	8	29	CARDINAL
taxlaw-2856	458	9	l. &	ORG
taxlaw-2856	458	10	int’l	PRODUCT
taxlaw-2856	458	11	145	CARDINAL
taxlaw-2856	458	12	198	CARDINAL
taxlaw-2856	458	13	1998	DATE
taxlaw-2856	458	14	one	CARDINAL
taxlaw-2856	458	15	reuven s. avi-yonah	PERSON
taxlaw-2856	458	16	57	CARDINAL
taxlaw-2856	458	17	483	CARDINAL
taxlaw-2856	458	18	490	CARDINAL
taxlaw-2856	458	19	2004	DATE
taxlaw-2856	459	1	84	CARDINAL
taxlaw-2856	460	1	david elkins	PERSON
taxlaw-2856	460	2	36	CARDINAL
taxlaw-2856	462	1	143	CARDINAL
taxlaw-2856	462	2	2017	CARDINAL
taxlaw-2856	463	1	85	CARDINAL
taxlaw-2856	464	1	v. howe	PERSON
taxlaw-2856	465	1	1906	DATE
taxlaw-2856	465	2	ac 455	ORG
taxlaw-2856	465	3	eng	GPE
taxlaw-2856	466	1	86	CARDINAL
taxlaw-2856	467	1	457–58	DATE
taxlaw-2856	467	2	section 2	LAW
taxlaw-2856	467	3	1853	DATE
taxlaw-2856	469	1	458	CARDINAL
taxlaw-2856	470	1	88	CARDINAL
taxlaw-2856	472	1	24 columbia	PERCENT
taxlaw-2856	473	1	the house of lords	ORG
taxlaw-2856	479	1	the house of lords	ORG
taxlaw-2856	481	1	south africa	GPE
taxlaw-2856	481	2	south africa	GPE
taxlaw-2856	481	3	south africa	GPE
taxlaw-2856	481	4	south africa	GPE
taxlaw-2856	481	5	south africa	GPE
taxlaw-2856	481	6	south africa	GPE
taxlaw-2856	482	1	91	CARDINAL
taxlaw-2856	483	1	the house of lords	ORG
taxlaw-2856	484	1	london	GPE
taxlaw-2856	484	2	93	CARDINAL
taxlaw-2856	484	3	the house of lords	ORG
taxlaw-2856	484	4	the united kingdom	GPE
taxlaw-2856	488	1	income.96	PERSON
taxlaw-2856	488	2	90	CARDINAL
taxlaw-2856	489	1	458–59	DATE
taxlaw-2856	490	1	92	CARDINAL
taxlaw-2856	492	1	458	CARDINAL
taxlaw-2856	493	1	93	CARDINAL
taxlaw-2856	494	1	459	CARDINAL
taxlaw-2856	494	2	94	CARDINAL
taxlaw-2856	494	3	uk	GPE
taxlaw-2856	494	4	william m.	PERSON
taxlaw-2856	494	5	u.s.	GPE
taxlaw-2856	494	6	10	CARDINAL
taxlaw-2856	495	1	l. j. 1	PERSON
taxlaw-2856	495	2	24–28	CARDINAL
taxlaw-2856	495	3	2010	DATE
taxlaw-2856	495	4	1	CARDINAL
taxlaw-2856	495	5	261–62	CARDINAL
taxlaw-2856	496	1	1988	DATE
taxlaw-2856	496	2	the united kingdom	GPE
taxlaw-2856	496	3	uk	GPE
taxlaw-2856	497	1	1988	DATE
taxlaw-2856	497	2	c. 39	GPE
taxlaw-2856	497	3	uk	GPE
taxlaw-2856	497	4	stephan rammeloo	PERSON
taxlaw-2856	497	5	european	NORP
taxlaw-2856	497	6	135	CARDINAL
taxlaw-2856	497	7	2001	DATE
taxlaw-2856	498	1	1965	DATE
taxlaw-2856	498	2	canadian	NORP
taxlaw-2856	498	3	canada	GPE
taxlaw-2856	498	4	april 26, 1965	DATE
taxlaw-2856	498	5	canada	GPE
taxlaw-2856	499	1	canadian	NORP
taxlaw-2856	500	1	michael s. schadewald &	PERSON
taxlaw-2856	500	2	tracy a. kaye	PERSON
taxlaw-2856	500	3	61 la	QUANTITY
taxlaw-2856	500	4	l. rev	PERSON
taxlaw-2856	501	1	353	CARDINAL
taxlaw-2856	501	2	363	CARDINAL
taxlaw-2856	501	3	2001	DATE
taxlaw-2856	502	1	95	CARDINAL
taxlaw-2856	502	2	96	CARDINAL
taxlaw-2856	503	1	john k. sweet	PERSON
taxlaw-2856	503	2	146	CARDINAL
taxlaw-2856	503	3	l. rev	PERSON
taxlaw-2856	503	4	1949, 1993 (	DATE
taxlaw-2856	503	5	1998	DATE
taxlaw-2856	503	6	2017	CARDINAL
taxlaw-2856	503	7	25	CARDINAL
taxlaw-2856	503	8	the house of lords	ORG
taxlaw-2856	506	1	kantian	NORP
taxlaw-2856	508	1	one	CARDINAL
taxlaw-2856	509	1	centuries	DATE
taxlaw-2856	512	1	97	CARDINAL
taxlaw-2856	512	2	barker	PERSON
taxlaw-2856	512	3	supra	PERSON
taxlaw-2856	512	4	73	CARDINAL
taxlaw-2856	512	5	1001	DATE
taxlaw-2856	514	1	98	CARDINAL
taxlaw-2856	515	1	cesena sulphur co.	ORG
taxlaw-2856	515	2	nicholson	PERSON
taxlaw-2856	516	1	1	CARDINAL
taxlaw-2856	517	1	28	CARDINAL
taxlaw-2856	517	2	452	CARDINAL
taxlaw-2856	519	1	99	CARDINAL
taxlaw-2856	519	2	immanuel kant	PERSON
taxlaw-2856	519	3	95–98	CARDINAL
taxlaw-2856	519	4	h. j. paton trans.	PERSON
taxlaw-2856	519	5	1964	DATE
taxlaw-2856	519	6	1785	DATE
taxlaw-2856	520	1	hereinafter kant	PERSON
taxlaw-2856	520	2	kant	PERSON
taxlaw-2856	520	3	three	CARDINAL
taxlaw-2856	521	1	103–04	DATE
taxlaw-2856	523	1	second	ORDINAL
taxlaw-2856	524	1	kant	PERSON
taxlaw-2856	524	2	today	DATE
taxlaw-2856	524	3	immanuel kant	PERSON
taxlaw-2856	524	4	179	CARDINAL
taxlaw-2856	524	5	peter heath & j.b	ORG
taxlaw-2856	524	6	schneewind eds.	PERSON
taxlaw-2856	524	7	peter heath trans	PERSON
taxlaw-2856	524	8	1997	DATE
taxlaw-2856	527	1	rawls	PERSON
taxlaw-2856	527	2	kantian	NORP
taxlaw-2856	528	1	rawls	PERSON
taxlaw-2856	528	2	supra	PERSON
taxlaw-2856	528	3	35	CARDINAL
taxlaw-2856	528	4	24	CARDINAL
taxlaw-2856	530	1	nozick	PERSON
taxlaw-2856	530	2	43	CARDINAL
taxlaw-2856	530	3	228	CARDINAL
taxlaw-2856	530	4	100	CARDINAL
taxlaw-2856	530	5	c.v. brown & p.m.	ORG
taxlaw-2856	530	6	jackson	PERSON
taxlaw-2856	530	7	27–60	CARDINAL
taxlaw-2856	530	8	1990	DATE
taxlaw-2856	531	1	david n. hyman	PERSON
taxlaw-2856	531	2	67–68	CARDINAL
taxlaw-2856	531	3	2014	DATE
taxlaw-2856	532	1	26	CARDINAL
taxlaw-2856	534	1	one	CARDINAL
taxlaw-2856	536	1	kantian	NORP
taxlaw-2856	537	1	kant	PERSON
taxlaw-2856	538	1	supra	PERSON
taxlaw-2856	538	2	31	CARDINAL
taxlaw-2856	538	3	238	CARDINAL
taxlaw-2856	538	4	supra	PERSON
taxlaw-2856	538	5	31	CARDINAL
taxlaw-2856	538	6	310	CARDINAL
taxlaw-2856	538	7	31	CARDINAL
taxlaw-2856	538	8	156–57	CARDINAL
taxlaw-2856	539	1	102	CARDINAL
taxlaw-2856	539	2	34	CARDINAL
taxlaw-2856	539	3	233 n.52	QUANTITY
taxlaw-2856	539	4	david g. duff	PERSON
taxlaw-2856	539	5	54	CARDINAL
taxlaw-2856	539	6	univ	NORP
taxlaw-2856	539	7	toronto	GPE
taxlaw-2856	539	8	2004	DATE
taxlaw-2856	539	9	elkins	PERSON
taxlaw-2856	539	10	65	CARDINAL
taxlaw-2856	539	11	80	CARDINAL
taxlaw-2856	539	12	marjorie e. kornhauser	PERSON
taxlaw-2856	539	13	86	CARDINAL
taxlaw-2856	540	1	l. rev	PERSON
taxlaw-2856	540	2	465	CARDINAL
taxlaw-2856	540	3	483–84	DATE
taxlaw-2856	540	4	1987	DATE
taxlaw-2856	541	1	103	CARDINAL
taxlaw-2856	543	1	klaus vogel	PERSON
taxlaw-2856	543	2	33 am	TIME
taxlaw-2856	544	1	j. juris	PERSON
taxlaw-2856	545	1	19	CARDINAL
taxlaw-2856	545	2	25	DATE
taxlaw-2856	545	3	1988	DATE
taxlaw-2856	545	4	maurice	PERSON
taxlaw-2856	545	5	the later middle ages 33–34 (2003	DATE
taxlaw-2856	545	6	simons	GPE
taxlaw-2856	545	7	supra	PERSON
taxlaw-2856	545	8	31	CARDINAL
taxlaw-2856	545	9	3–4	CARDINAL
taxlaw-2856	545	10	the french revolution	EVENT
taxlaw-2856	545	11	joseph m. dodge	PERSON
taxlaw-2856	545	12	58	CARDINAL
taxlaw-2856	545	13	399	CARDINAL
taxlaw-2856	545	14	399	CARDINAL
taxlaw-2856	545	15	2005	DATE
taxlaw-2856	547	1	hobbes	PERSON
taxlaw-2856	547	2	supra	PERSON
taxlaw-2856	547	3	31	CARDINAL
taxlaw-2856	547	4	238	CARDINAL
taxlaw-2856	547	5	john locke	PERSON
taxlaw-2856	547	6	two	CARDINAL
taxlaw-2856	547	7	138	CARDINAL
taxlaw-2856	547	8	1689	CARDINAL
taxlaw-2856	547	9	jean-jacques rousseau	PERSON
taxlaw-2856	547	10	167	CARDINAL
taxlaw-2856	548	1	ernest barker ed.	PERSON
taxlaw-2856	548	2	1962	DATE
taxlaw-2856	550	1	david hume	PERSON
taxlaw-2856	550	2	145–66	CARDINAL
taxlaw-2856	550	3	ernest barker ed.	PERSON
taxlaw-2856	550	4	1962	DATE
taxlaw-2856	551	1	104 kant	PERSON
taxlaw-2856	551	2	99	CARDINAL
taxlaw-2856	551	3	95	CARDINAL
taxlaw-2856	552	1	2017	CARDINAL
taxlaw-2856	552	2	27	CARDINAL
taxlaw-2856	552	3	kantian	NORP
taxlaw-2856	553	1	jonathan swift’s	PERSON
taxlaw-2856	553	2	one	CARDINAL
taxlaw-2856	555	1	recent years	DATE
taxlaw-2856	556	1	citizens united	GPE
taxlaw-2856	556	2	the supreme court	ORG
taxlaw-2856	556	3	kantian	NORP
taxlaw-2856	557	1	one	CARDINAL
taxlaw-2856	557	2	105	CARDINAL
taxlaw-2856	557	3	42	CARDINAL
taxlaw-2856	558	1	l. rev	PERSON
taxlaw-2856	558	2	81	CARDINAL
taxlaw-2856	558	3	108	CARDINAL
taxlaw-2856	558	4	2012	DATE
taxlaw-2856	558	5	kantian	NORP
taxlaw-2856	559	1	106	CARDINAL
taxlaw-2856	559	2	jonathan swift	PERSON
taxlaw-2856	559	3	226	CARDINAL
taxlaw-2856	559	4	2004	DATE
taxlaw-2856	560	1	107	CARDINAL
taxlaw-2856	560	2	george wittkowsky	PERSON
taxlaw-2856	560	3	georgian	NORP
taxlaw-2856	560	4	4	CARDINAL
taxlaw-2856	561	1	75	CARDINAL
taxlaw-2856	561	2	101	DATE
taxlaw-2856	561	3	1943	DATE
taxlaw-2856	562	1	108	CARDINAL
taxlaw-2856	562	2	fed	ORG
taxlaw-2856	563	1	558	CARDINAL
taxlaw-2856	563	2	310	CARDINAL
taxlaw-2856	563	3	2010	DATE
taxlaw-2856	564	1	109	CARDINAL
taxlaw-2856	564	2	molly j. walker wilson	PERSON
taxlaw-2856	564	3	citizens united	PERSON
taxlaw-2856	564	4	31	CARDINAL
taxlaw-2856	564	5	cardozo l. rev	PERSON
taxlaw-2856	564	6	2365	DATE
taxlaw-2856	564	7	2010	DATE
taxlaw-2856	564	8	william alan nelson ii	PERSON
taxlaw-2856	564	9	the supreme court	ORG
taxlaw-2856	564	10	61	CARDINAL
taxlaw-2856	565	1	st. l. rev	PERSON
taxlaw-2856	565	2	443	CARDINAL
taxlaw-2856	565	3	2013	DATE
taxlaw-2856	565	4	114	CARDINAL
taxlaw-2856	566	1	l. rev	PERSON
taxlaw-2856	567	1	755	CARDINAL
taxlaw-2856	567	2	2014	DATE
taxlaw-2856	567	3	amy j. sepinwall	PERSON
taxlaw-2856	567	4	44	CARDINAL
taxlaw-2856	567	5	conn	GPE
taxlaw-2856	568	1	l. rev	PERSON
taxlaw-2856	568	2	575	CARDINAL
taxlaw-2856	568	3	2012	DATE
taxlaw-2856	568	4	james a. gardner	PERSON
taxlaw-2856	568	5	citizens united	ORG
taxlaw-2856	568	6	20	CARDINAL
taxlaw-2856	568	7	cornell l. & pub	ORG
taxlaw-2856	568	8	673	CARDINAL
taxlaw-2856	568	9	674	CARDINAL
taxlaw-2856	568	10	2011	DATE
taxlaw-2856	568	11	t]he	CARDINAL
taxlaw-2856	568	12	citizens united	GPE
taxlaw-2856	568	13	jocelyn benson	PERSON
taxlaw-2856	568	14	40	CARDINAL
taxlaw-2856	568	15	fordham	ORG
taxlaw-2856	569	1	l. j. 723	PERSON
taxlaw-2856	569	2	2012	DATE
taxlaw-2856	570	1	110	CARDINAL
taxlaw-2856	570	2	peter a. french	PERSON
taxlaw-2856	570	3	1984	DATE
taxlaw-2856	570	4	peter a. french	PERSON
taxlaw-2856	570	5	1995	DATE
taxlaw-2856	570	6	patricia j. werhane	PERSON
taxlaw-2856	570	7	1985	DATE
taxlaw-2856	570	8	jeffery smith	PERSON
taxlaw-2856	570	9	14	CARDINAL
taxlaw-2856	570	10	223	CARDINAL
taxlaw-2856	570	11	2010	DATE
taxlaw-2856	570	12	peter a. french	PERSON
taxlaw-2856	570	13	16 am	TIME
taxlaw-2856	570	14	phil	PERSON
taxlaw-2856	571	1	q. 207 (	PERSON
taxlaw-2856	571	2	1979	DATE
taxlaw-2856	571	3	rita c. manning	PERSON
taxlaw-2856	571	4	3	CARDINAL
taxlaw-2856	572	1	77	CARDINAL
taxlaw-2856	572	2	1984	DATE
taxlaw-2856	572	3	michael j. phillips	PERSON
taxlaw-2856	572	4	three	CARDINAL
taxlaw-2856	572	5	2	CARDINAL
taxlaw-2856	573	1	q. 435	PERSON
taxlaw-2856	573	2	1992	DATE
taxlaw-2856	574	1	111	CARDINAL
taxlaw-2856	574	2	thomas donaldson	PERSON
taxlaw-2856	574	3	1982	DATE
taxlaw-2856	574	4	peter arenella	PERSON
taxlaw-2856	574	5	39	CARDINAL
taxlaw-2856	574	6	ucla l. rev	PERSON
taxlaw-2856	574	7	1511	CARDINAL
taxlaw-2856	574	8	1992	DATE
taxlaw-2856	574	9	john hasnas	PERSON
taxlaw-2856	574	10	one hundred years	DATE
taxlaw-2856	574	11	46	CARDINAL
taxlaw-2856	575	1	crim	PERSON
taxlaw-2856	576	1	l. rev	PERSON
taxlaw-2856	576	2	1329	CARDINAL
taxlaw-2856	576	3	2009	DATE
taxlaw-2856	576	4	manuel g. velasquez	PERSON
taxlaw-2856	577	1	j. (	PERSON
taxlaw-2856	577	2	1983	DATE
taxlaw-2856	577	3	thomas weigend	PERSON
taxlaw-2856	577	4	societas	ORG
taxlaw-2856	577	5	6	CARDINAL
taxlaw-2856	578	1	crim	PERSON
taxlaw-2856	580	1	927	CARDINAL
taxlaw-2856	580	2	2008	DATE
taxlaw-2856	580	3	susan wolf	PERSON
taxlaw-2856	580	4	27	CARDINAL
taxlaw-2856	582	1	267	CARDINAL
taxlaw-2856	582	2	1985	DATE
taxlaw-2856	582	3	g. sullivan	PERSON
taxlaw-2856	582	4	15	CARDINAL
taxlaw-2856	582	5	oxford	NORP
taxlaw-2856	582	6	j. legal stud	ORG
taxlaw-2856	583	1	281	CARDINAL
taxlaw-2856	583	2	1995	DATE
taxlaw-2856	583	3	celia wells	PERSON
taxlaw-2856	583	4	1993	DATE
taxlaw-2856	584	1	28	CARDINAL
taxlaw-2856	586	1	shay	PERSON
taxlaw-2856	591	1	kantian	NORP
taxlaw-2856	592	1	112	CARDINAL
taxlaw-2856	592	2	donaldson	ORG
taxlaw-2856	592	3	111	CARDINAL
taxlaw-2856	592	4	23	DATE
taxlaw-2856	593	1	113	CARDINAL
taxlaw-2856	593	2	23	CARDINAL
taxlaw-2856	593	3	1683	DATE
taxlaw-2856	594	1	114	CARDINAL
taxlaw-2856	594	2	2	CARDINAL
taxlaw-2856	594	3	479–80	DATE
taxlaw-2856	594	4	115	CARDINAL
taxlaw-2856	594	5	52	CARDINAL
taxlaw-2856	594	6	21	DATE
taxlaw-2856	594	7	one	CARDINAL
taxlaw-2856	595	1	116	CARDINAL
taxlaw-2856	596	1	albert w. alschuler	PERSON
taxlaw-2856	596	2	71	CARDINAL
taxlaw-2856	596	3	l. rev	PERSON
taxlaw-2856	596	4	307	CARDINAL
taxlaw-2856	596	5	1991	DATE
taxlaw-2856	596	6	supra	PERSON
taxlaw-2856	596	7	111	CARDINAL
taxlaw-2856	597	1	lawrence friedman	PERSON
taxlaw-2856	597	2	23	CARDINAL
taxlaw-2856	598	1	j.l. & pub	ORG
taxlaw-2856	599	1	833	CARDINAL
taxlaw-2856	599	2	841–43	CARDINAL
taxlaw-2856	600	1	2017	CARDINAL
taxlaw-2856	600	2	29	CARDINAL
taxlaw-2856	603	1	kantian	NORP
taxlaw-2856	607	1	117 kant	PERSON
taxlaw-2856	609	1	kant	PERSON
taxlaw-2856	609	2	99	CARDINAL
taxlaw-2856	609	3	76	DATE
taxlaw-2856	610	1	118	CARDINAL
taxlaw-2856	610	2	third	ORDINAL
taxlaw-2856	610	3	the u.s. §	ORG
taxlaw-2856	610	4	402(1)(a	DATE
taxlaw-2856	610	5	inst	PERSON
taxlaw-2856	610	6	1987	DATE
taxlaw-2856	610	7	83	CARDINAL
taxlaw-2856	610	8	490	CARDINAL
taxlaw-2856	611	1	recent years	DATE
taxlaw-2856	612	1	one	CARDINAL
taxlaw-2856	613	1	aviyonah et al.	PERSON
taxlaw-2856	613	2	25	CARDINAL
taxlaw-2856	613	3	501	CARDINAL
taxlaw-2856	614	1	reuven s. avi-yonah & ilan benshalom	PERSON
taxlaw-2856	614	2	3	CARDINAL
taxlaw-2856	614	3	2011	DATE
taxlaw-2856	614	4	25	CARDINAL
taxlaw-2856	614	5	ilan benshalom	PERSON
taxlaw-2856	615	1	28	CARDINAL
taxlaw-2856	616	1	619	CARDINAL
taxlaw-2856	616	2	2009	DATE
taxlaw-2856	616	3	eric t. laity	PERSON
taxlaw-2856	616	4	19	CARDINAL
taxlaw-2856	616	5	j. comp	PERSON
taxlaw-2856	617	1	int’l l. 187	PERSON
taxlaw-2856	617	2	239–42	DATE
taxlaw-2856	617	3	2009	DATE
taxlaw-2856	617	4	kimberly a. clausing & reuven s. avi-yonah	ORG
taxlaw-2856	617	5	hamilton	PERSON
taxlaw-2856	617	6	2007–08	ORDINAL
taxlaw-2856	617	7	2007	DATE
taxlaw-2856	617	8	http://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/reforming_corporate_taxation_in	ORG
taxlaw-2856	618	1	25	CARDINAL
taxlaw-2856	619	1	j. clifton fleming	PERSON
taxlaw-2856	619	2	jr.	PERSON
taxlaw-2856	619	3	robert j. peroni &	PERSON
taxlaw-2856	619	4	stephen e. shay	PERSON
taxlaw-2856	619	5	u.s.	GPE
taxlaw-2856	619	6	36	CARDINAL
taxlaw-2856	620	1	j. int’l l. 1	PERSON
taxlaw-2856	620	2	2−3	CARDINAL
taxlaw-2856	620	3	7	DATE
taxlaw-2856	620	4	2014	DATE
taxlaw-2856	620	5	26	CARDINAL
taxlaw-2856	621	1	oecd	ORG
taxlaw-2856	621	2	14	CARDINAL
taxlaw-2856	622	1	oecd	ORG
taxlaw-2856	622	2	first	ORDINAL
taxlaw-2856	622	3	30	CARDINAL
taxlaw-2856	622	4	columbia	ORG
taxlaw-2856	627	1	tax,119	CARDINAL
taxlaw-2856	628	1	oecd	ORG
taxlaw-2856	628	2	oecd/g20	ORG
taxlaw-2856	628	3	13	CARDINAL
taxlaw-2856	628	4	2015	CARDINAL
taxlaw-2856	628	5	12	CARDINAL
taxlaw-2856	628	6	16	DATE
taxlaw-2856	628	7	29−57	CARDINAL
taxlaw-2856	628	8	2015	CARDINAL
taxlaw-2856	630	1	european	NORP
taxlaw-2856	630	2	2016	DATE
taxlaw-2856	631	1	the european union’s	ORG
taxlaw-2856	632	1	119	CARDINAL
taxlaw-2856	632	2	today	DATE
taxlaw-2856	633	1	steven a. bank	PERSON
taxlaw-2856	633	2	43	CARDINAL
taxlaw-2856	633	3	mary l. rev	PERSON
taxlaw-2856	633	4	447	CARDINAL
taxlaw-2856	633	5	452	CARDINAL
taxlaw-2856	633	6	2001	DATE
taxlaw-2856	633	7	steven a. bank	PERSON
taxlaw-2856	633	8	anglo-american	NORP
taxlaw-2856	633	9	30	CARDINAL
taxlaw-2856	633	10	j. corp.	ORG
taxlaw-2856	633	11	l. 1,	ORG
taxlaw-2856	633	12	15–18	CARDINAL
taxlaw-2856	633	13	2004	DATE
taxlaw-2856	633	14	william b. barker	PERSON
taxlaw-2856	633	15	61	CARDINAL
taxlaw-2856	634	1	u.l.	PERSON
taxlaw-2856	634	2	996	CARDINAL
taxlaw-2856	634	3	2012	DATE
taxlaw-2856	634	4	fleming et al.	PERSON
taxlaw-2856	634	5	23	CARDINAL
taxlaw-2856	634	6	1693	DATE
taxlaw-2856	635	1	2	CARDINAL
taxlaw-2856	635	2	302–03	DATE
taxlaw-2856	635	3	23	CARDINAL
taxlaw-2856	635	4	159	CARDINAL
taxlaw-2856	635	5	david m. schizer	PERSON
taxlaw-2856	635	6	116	CARDINAL
taxlaw-2856	636	1	l. rev	PERSON
taxlaw-2856	636	2	1849	DATE
taxlaw-2856	636	3	2016	DATE
taxlaw-2856	643	1	301.7701–3	PRODUCT
taxlaw-2856	644	1	27	CARDINAL
taxlaw-2856	644	2	1025–26	CARDINAL
taxlaw-2856	644	3	jane g. granville	PERSON
taxlaw-2856	644	4	11	CARDINAL
taxlaw-2856	644	5	fla	GPE
taxlaw-2856	645	1	73 (2011	DATE
taxlaw-2856	645	2	marjorie kornhauser	PERSON
taxlaw-2856	645	3	66	CARDINAL
taxlaw-2856	647	1	53 (1990	DATE
taxlaw-2856	648	1	1	CARDINAL
taxlaw-2856	648	2	1647	CARDINAL
taxlaw-2856	648	3	ajay k. mehrotra	PERSON
taxlaw-2856	648	4	1909	DATE
taxlaw-2856	648	5	u.s.	GPE
taxlaw-2856	648	6	11	CARDINAL
taxlaw-2856	648	7	497	CARDINAL
taxlaw-2856	648	8	510	CARDINAL
taxlaw-2856	648	9	2010	DATE
taxlaw-2856	650	1	61(a)(7	DATE
taxlaw-2856	653	1	karen c. burke	PERSON
taxlaw-2856	653	2	388–403	CARDINAL
taxlaw-2856	653	3	2003	DATE
taxlaw-2856	654	1	120	CARDINAL
taxlaw-2856	659	1	david elkins	PERSON
taxlaw-2856	659	2	10–12	CARDINAL
taxlaw-2856	659	3	2013	DATE
taxlaw-2856	661	1	at least one	CARDINAL
taxlaw-2856	664	1	121	CARDINAL
taxlaw-2856	667	1	foreignsource	ORG
taxlaw-2856	667	2	u.s.	GPE
taxlaw-2856	673	1	congress	ORG
taxlaw-2856	673	2	congress	ORG
taxlaw-2856	674	1	124	CARDINAL
taxlaw-2856	677	1	121	CARDINAL
taxlaw-2856	679	1	122 i.r.c	QUANTITY
taxlaw-2856	680	1	§ 882(b	ORG
taxlaw-2856	680	2	u.s.	GPE
taxlaw-2856	680	3	u.s.	GPE
taxlaw-2856	681	1	123	CARDINAL
taxlaw-2856	681	2	u.s.	GPE
taxlaw-2856	683	1	951–59	CARDINAL
taxlaw-2856	684	1	124	CARDINAL
taxlaw-2856	684	2	120	CARDINAL
taxlaw-2856	684	3	125	CARDINAL
taxlaw-2856	684	4	21–25	CARDINAL
taxlaw-2856	684	5	309–12	CARDINAL
taxlaw-2856	685	1	32	CARDINAL
taxlaw-2856	688	1	126	CARDINAL
taxlaw-2856	688	2	1995	DATE
taxlaw-2856	688	3	joseph dodge	PERSON
taxlaw-2856	689	1	dodge	ORG
taxlaw-2856	689	2	supra	PERSON
taxlaw-2856	689	3	77	CARDINAL
taxlaw-2856	690	1	dodge	ORG
taxlaw-2856	692	1	334	CARDINAL
taxlaw-2856	693	1	u.s.	GPE
taxlaw-2856	694	1	335	CARDINAL
taxlaw-2856	695	1	u.s.	GPE
taxlaw-2856	696	1	336–37	DATE
taxlaw-2856	697	1	u.s.	GPE
taxlaw-2856	697	2	u.s.	GPE
taxlaw-2856	697	3	u.s.	GPE
taxlaw-2856	697	4	80%	PERCENT
taxlaw-2856	697	5	u.s.	GPE
taxlaw-2856	698	1	338–39	DATE
taxlaw-2856	698	2	342–43	DATE
taxlaw-2856	699	1	u.s.	GPE
taxlaw-2856	699	2	u.s.	GPE
taxlaw-2856	699	3	u.s.	GPE
taxlaw-2856	700	1	339	CARDINAL
taxlaw-2856	701	1	u.s.	GPE
taxlaw-2856	701	2	u.s.	GPE
taxlaw-2856	701	3	u.s.	GPE
taxlaw-2856	702	1	339	CARDINAL
taxlaw-2856	705	1	u.s.	GPE
taxlaw-2856	706	1	u.s.	GPE
taxlaw-2856	707	1	u.s.	GPE
taxlaw-2856	707	2	u.s.	GPE
taxlaw-2856	707	3	u.s.	GPE
taxlaw-2856	709	1	127	CARDINAL
taxlaw-2856	710	1	u.s.	GPE
taxlaw-2856	714	1	a third of a century ago	CARDINAL
taxlaw-2856	715	1	1	CARDINAL
taxlaw-2856	715	2	266	CARDINAL
taxlaw-2856	715	3	twenty years	DATE
taxlaw-2856	715	4	u.s.	GPE
taxlaw-2856	715	5	u.s.	GPE
taxlaw-2856	716	1	2017	CARDINAL
taxlaw-2856	716	2	33	CARDINAL
taxlaw-2856	716	3	u.s.	GPE
taxlaw-2856	716	4	first	ORDINAL
taxlaw-2856	718	1	the year	DATE
taxlaw-2856	722	1	128	CARDINAL
taxlaw-2856	722	2	the end of the year	DATE
taxlaw-2856	722	3	the year plus	DATE
taxlaw-2856	722	4	the year minus	DATE
taxlaw-2856	722	5	the beginning of the year minus	DATE
taxlaw-2856	722	6	the year	DATE
taxlaw-2856	723	1	the end of 2016	DATE
taxlaw-2856	723	2	terry	PERSON
taxlaw-2856	723	3	u.s.	GPE
taxlaw-2856	723	4	500	CARDINAL
taxlaw-2856	723	5	the end of 2016	DATE
taxlaw-2856	723	6	100	MONEY
taxlaw-2856	724	1	march 13, 2017	DATE
taxlaw-2856	724	2	terry	PERSON
taxlaw-2856	724	3	300	CARDINAL
taxlaw-2856	724	4	120	MONEY
taxlaw-2856	725	1	june 15, 2017	DATE
taxlaw-2856	725	2	12	MONEY
taxlaw-2856	726	1	october 8, 2017	DATE
taxlaw-2856	726	2	terry	PERSON
taxlaw-2856	726	3	200	CARDINAL
taxlaw-2856	726	4	110	MONEY
taxlaw-2856	727	1	december 31, 2017	DATE
taxlaw-2856	727	2	95	MONEY
taxlaw-2856	728	1	terry	PERSON
taxlaw-2856	728	2	600 x $	MONEY
taxlaw-2856	728	3	95	MONEY
taxlaw-2856	729	1	200 x $	MONEY
taxlaw-2856	729	2	110	MONEY
taxlaw-2856	730	1	800 x $	MONEY
taxlaw-2856	730	2	12	MONEY
taxlaw-2856	730	3	500 x $	MONEY
taxlaw-2856	730	4	100	MONEY
taxlaw-2856	730	5	300 x $	QUANTITY
taxlaw-2856	730	6	120	MONEY
taxlaw-2856	730	7	2,600	MONEY
taxlaw-2856	731	1	129	CARDINAL
taxlaw-2856	732	1	john p. bransfield	PERSON
taxlaw-2856	732	2	2	CARDINAL
taxlaw-2856	733	1	328	CARDINAL
taxlaw-2856	733	2	2001–2002	CARDINAL
taxlaw-2856	733	3	samuel d. brunson	PERSON
taxlaw-2856	733	4	43	CARDINAL
taxlaw-2856	733	5	loy	PERSON
taxlaw-2856	734	1	l.a. l. rev	PERSON
taxlaw-2856	735	1	507	CARDINAL
taxlaw-2856	735	2	2010	DATE
taxlaw-2856	736	1	eric d. chason	PERSON
taxlaw-2856	736	2	monte carlo	PERSON
taxlaw-2856	736	3	27	CARDINAL
taxlaw-2856	736	4	135	CARDINAL
taxlaw-2856	736	5	2007	DATE
taxlaw-2856	736	6	david elkins	PERSON
taxlaw-2856	736	7	10	CARDINAL
taxlaw-2856	736	8	fla	GPE
taxlaw-2856	737	1	375	CARDINAL
taxlaw-2856	737	2	2010	DATE
taxlaw-2856	738	1	timothy hurley	PERSON
taxlaw-2856	738	2	25	CARDINAL
taxlaw-2856	738	3	thomas m. cooley l. rev	PERSON
taxlaw-2856	738	4	529	DATE
taxlaw-2856	738	5	2008	DATE
taxlaw-2856	738	6	mark l. louie	PERSON
taxlaw-2856	738	7	34	CARDINAL
taxlaw-2856	738	8	stan	PERSON
taxlaw-2856	739	1	l. rev	PERSON
taxlaw-2856	739	2	857	CARDINAL
taxlaw-2856	739	3	1982	DATE
taxlaw-2856	739	4	clarissa potter	PERSON
taxlaw-2856	739	5	33	CARDINAL
taxlaw-2856	740	1	u.l.	PERSON
taxlaw-2856	741	1	879	CARDINAL
taxlaw-2856	741	2	1999	DATE
taxlaw-2856	741	3	david j. shakow	PERSON
taxlaw-2856	741	4	134	CARDINAL
taxlaw-2856	741	5	l. rev	PERSON
taxlaw-2856	741	6	1111	DATE
taxlaw-2856	741	7	1986	DATE
taxlaw-2856	741	8	david slawson	PERSON
taxlaw-2856	741	9	76	CARDINAL
taxlaw-2856	741	10	yale l. j. 623	PERSON
taxlaw-2856	741	11	1967	DATE
taxlaw-2856	741	12	david	PERSON
taxlaw-2856	741	13	53	CARDINAL
taxlaw-2856	742	1	95 (1999	DATE
taxlaw-2856	742	2	edward a. zelinsky	PERSON
taxlaw-2856	742	3	19	CARDINAL
taxlaw-2856	742	4	cardozo l. rev	PERSON
taxlaw-2856	742	5	861	CARDINAL
taxlaw-2856	742	6	889–91	DATE
taxlaw-2856	742	7	1997	DATE
taxlaw-2856	743	1	130	CARDINAL
taxlaw-2856	744	1	one	CARDINAL
taxlaw-2856	746	1	34	CARDINAL
taxlaw-2856	746	2	columbia	ORG
taxlaw-2856	747	1	flowthrough	GPE
taxlaw-2856	748	1	flowthrough	GPE
taxlaw-2856	750	1	first	ORDINAL
taxlaw-2856	751	1	second	ORDINAL
taxlaw-2856	751	2	annual	DATE
taxlaw-2856	752	1	third	ORDINAL
taxlaw-2856	753	1	one	CARDINAL
taxlaw-2856	753	2	u.s.	GPE
taxlaw-2856	753	3	u.s.	GPE
taxlaw-2856	754	1	the united states	GPE
taxlaw-2856	754	2	u.s.	GPE
taxlaw-2856	754	3	u.s.	GPE
taxlaw-2856	755	1	u.s.	GPE
taxlaw-2856	757	1	1291	CARDINAL
taxlaw-2856	757	2	u.s.	GPE
taxlaw-2856	757	3	u.s.	GPE
taxlaw-2856	761	1	129	CARDINAL
taxlaw-2856	762	1	131	CARDINAL
taxlaw-2856	764	1	132	CARDINAL
taxlaw-2856	765	1	701–77	CARDINAL
taxlaw-2856	766	1	133	CARDINAL
taxlaw-2856	767	1	1361–78	CARDINAL
taxlaw-2856	768	1	134	CARDINAL
taxlaw-2856	770	1	301.7701–3(a	CARDINAL
taxlaw-2856	770	2	1997	DATE
taxlaw-2856	771	1	135	CARDINAL
taxlaw-2856	771	2	each year	DATE
taxlaw-2856	771	3	that year	DATE
taxlaw-2856	772	1	the beginning of year 1	DATE
taxlaw-2856	772	2	100,000	MONEY
taxlaw-2856	772	3	the end of year 10	DATE
taxlaw-2856	772	4	300,000	MONEY
taxlaw-2856	772	5	each year	DATE
taxlaw-2856	772	6	40%	PERCENT
taxlaw-2856	772	7	5%	PERCENT
taxlaw-2856	774	1	1291,	DATE
taxlaw-2856	774	2	1	CARDINAL
taxlaw-2856	774	3	20,000	MONEY
taxlaw-2856	774	4	1	CARDINAL
taxlaw-2856	774	5	8,000	MONEY
taxlaw-2856	774	6	8,000	MONEY
taxlaw-2856	774	7	1.059 = $	MONEY
taxlaw-2856	774	8	12,411	MONEY
taxlaw-2856	775	1	2	CARDINAL
taxlaw-2856	775	2	20,000	MONEY
taxlaw-2856	775	3	2	CARDINAL
taxlaw-2856	775	4	8,000	MONEY
taxlaw-2856	775	5	8,000	MONEY
taxlaw-2856	775	6	1.058	CARDINAL
taxlaw-2856	775	7	11,820	MONEY
taxlaw-2856	776	1	100,624	MONEY
taxlaw-2856	777	1	2017	CARDINAL
taxlaw-2856	777	2	35	CARDINAL
taxlaw-2856	777	3	u.s.	GPE
taxlaw-2856	777	4	second	ORDINAL
taxlaw-2856	782	1	u.s.	GPE
taxlaw-2856	782	2	u.s.	GPE
taxlaw-2856	783	1	u.s.	GPE
taxlaw-2856	783	2	one	CARDINAL
taxlaw-2856	783	3	u.s.	GPE
taxlaw-2856	783	4	u.s.	GPE
taxlaw-2856	783	5	136	CARDINAL
taxlaw-2856	783	6	u.s.	GPE
taxlaw-2856	784	1	richard l. doernberg	PERSON
taxlaw-2856	784	2	380	CARDINAL
taxlaw-2856	784	3	2009	DATE
taxlaw-2856	785	1	u.s.	GPE
taxlaw-2856	785	2	u.s.	GPE
taxlaw-2856	786	1	137	CARDINAL
taxlaw-2856	786	2	118	CARDINAL
taxlaw-2856	786	3	138	CARDINAL
taxlaw-2856	787	1	graetz	PERSON
taxlaw-2856	787	2	2	CARDINAL
taxlaw-2856	787	3	321	CARDINAL
taxlaw-2856	787	4	u.s.	GPE
taxlaw-2856	788	1	u.s.	GPE
taxlaw-2856	789	1	u.s.	GPE
taxlaw-2856	790	1	u.s.	GPE
taxlaw-2856	791	1	u.s.	GPE
taxlaw-2856	792	1	139	CARDINAL
taxlaw-2856	793	1	supra	PERSON
taxlaw-2856	793	2	125	CARDINAL
taxlaw-2856	793	3	140	CARDINAL
taxlaw-2856	795	1	154–56	CARDINAL
taxlaw-2856	796	1	141	CARDINAL
taxlaw-2856	796	2	supra subpart a. subpart c	ORG
taxlaw-2856	796	3	u.s.	GPE
taxlaw-2856	798	1	elkins	PERSON
taxlaw-2856	798	2	84	CARDINAL
taxlaw-2856	799	1	the united states	GPE
taxlaw-2856	800	1	the united states	GPE
taxlaw-2856	801	1	143	CARDINAL
taxlaw-2856	803	1	36	CARDINAL
taxlaw-2856	803	2	columbia	ORG
taxlaw-2856	804	1	annual	DATE
taxlaw-2856	804	2	30%	PERCENT
taxlaw-2856	804	3	30%.146	CARDINAL
taxlaw-2856	804	4	u.s.	GPE
taxlaw-2856	804	5	the united states	GPE
taxlaw-2856	805	1	the united states	GPE
taxlaw-2856	805	2	the united states	GPE
taxlaw-2856	805	3	the united states	GPE
taxlaw-2856	806	1	the united states	GPE
taxlaw-2856	806	2	the united states	GPE
taxlaw-2856	807	1	u.s.	GPE
taxlaw-2856	807	2	30%	PERCENT
taxlaw-2856	808	1	148	CARDINAL
taxlaw-2856	808	2	u.s.	GPE
taxlaw-2856	809	1	the united states	GPE
taxlaw-2856	809	2	one	CARDINAL
taxlaw-2856	809	3	at least 50%	PERCENT
taxlaw-2856	809	4	144	CARDINAL
taxlaw-2856	809	5	elkins	PERSON
taxlaw-2856	809	6	65	CARDINAL
taxlaw-2856	809	7	912	CARDINAL
taxlaw-2856	809	8	41	CARDINAL
taxlaw-2856	810	1	int’l l. rev	PERSON
taxlaw-2856	810	2	181	CARDINAL
taxlaw-2856	810	3	187	CARDINAL
taxlaw-2856	810	4	2009	DATE
taxlaw-2856	810	5	25	CARDINAL
taxlaw-2856	810	6	1581–83	CARDINAL
taxlaw-2856	810	7	yoram keinan	PERSON
taxlaw-2856	810	8	9	CARDINAL
taxlaw-2856	810	9	fla	GPE
taxlaw-2856	811	1	1,	PERCENT
taxlaw-2856	811	2	29	DATE
taxlaw-2856	812	1	145 i.r.c	QUANTITY
taxlaw-2856	814	1	146	CARDINAL
taxlaw-2856	815	1	1441, 1442	DATE
taxlaw-2856	817	1	1442	CARDINAL
taxlaw-2856	817	2	126	CARDINAL
taxlaw-2856	817	3	154–56	DATE
taxlaw-2856	818	1	147	CARDINAL
taxlaw-2856	819	1	neth.-u.s.	GPE
taxlaw-2856	819	2	dec. 18, 1992	DATE
taxlaw-2856	819	3	2291	CARDINAL
taxlaw-2856	819	4	40832	DATE
taxlaw-2856	820	1	148 i.r.c	QUANTITY
taxlaw-2856	822	1	149	CARDINAL
taxlaw-2856	822	2	united states	ORG
taxlaw-2856	822	3	79	CARDINAL
taxlaw-2856	823	1	22	CARDINAL
taxlaw-2856	824	1	150	CARDINAL
taxlaw-2856	827	1	37	CARDINAL
taxlaw-2856	827	2	the united states	GPE
taxlaw-2856	829	1	first	ORDINAL
taxlaw-2856	830	1	two	CARDINAL
taxlaw-2856	834	1	the united states	GPE
taxlaw-2856	835	1	u.s.	GPE
taxlaw-2856	835	2	the united states	GPE
taxlaw-2856	835	3	u.s.	GPE
taxlaw-2856	836	1	the united states	GPE
taxlaw-2856	837	1	the united states	GPE
taxlaw-2856	837	2	one	CARDINAL
taxlaw-2856	837	3	u.s.	GPE
taxlaw-2856	838	1	the united states	GPE
taxlaw-2856	839	1	the united states	GPE
taxlaw-2856	839	2	u.s.	GPE
taxlaw-2856	840	1	u.s.	GPE
taxlaw-2856	841	1	two	CARDINAL
taxlaw-2856	843	1	151	CARDINAL
taxlaw-2856	844	1	22(6	CARDINAL
taxlaw-2856	845	1	152	CARDINAL
taxlaw-2856	845	2	1977	DATE
taxlaw-2856	845	3	the united states	GPE
taxlaw-2856	846	1	the 1980s and 1990s	DATE
taxlaw-2856	846	2	u.s.	GPE
taxlaw-2856	846	3	today	DATE
taxlaw-2856	846	4	the united states	GPE
taxlaw-2856	847	1	joseph isenbergh	PERSON
taxlaw-2856	847	2	280–81	CARDINAL
taxlaw-2856	847	3	2005	DATE
taxlaw-2856	848	1	153	CARDINAL
taxlaw-2856	848	2	united states	ORG
taxlaw-2856	848	3	79	CARDINAL
taxlaw-2856	849	1	4(1	CARDINAL
taxlaw-2856	850	1	38	CARDINAL
taxlaw-2856	850	2	u.s.	GPE
taxlaw-2856	850	3	u.s.	GPE
taxlaw-2856	852	1	u.s.	GPE
taxlaw-2856	852	2	u.s.	GPE
taxlaw-2856	853	1	u.s.	GPE
taxlaw-2856	853	2	u.s.	GPE
taxlaw-2856	854	1	u.s.	GPE
taxlaw-2856	855	1	155	CARDINAL
taxlaw-2856	855	2	u.s.	GPE
taxlaw-2856	856	1	u.s.	GPE
taxlaw-2856	856	2	u.s.	GPE
taxlaw-2856	859	1	two	CARDINAL
taxlaw-2856	860	1	first	ORDINAL
taxlaw-2856	860	2	u.s.	GPE
taxlaw-2856	861	1	second	ORDINAL
taxlaw-2856	861	2	u.s.	GPE
taxlaw-2856	861	3	u.s.	GPE
taxlaw-2856	861	4	third	ORDINAL
taxlaw-2856	862	1	the united states	GPE
taxlaw-2856	862	2	154	CARDINAL
taxlaw-2856	862	3	155	CARDINAL
taxlaw-2856	862	4	the united states	GPE
taxlaw-2856	863	1	u.s.	GPE
taxlaw-2856	863	2	u.s.	GPE
taxlaw-2856	864	1	156	CARDINAL
taxlaw-2856	864	2	u.s.	GPE
taxlaw-2856	866	1	157	CARDINAL
taxlaw-2856	867	1	158	CARDINAL
taxlaw-2856	868	1	39	CARDINAL
taxlaw-2856	868	2	the united states	GPE
taxlaw-2856	868	3	u.s.	GPE
taxlaw-2856	869	1	u.s.	GPE
taxlaw-2856	870	1	u.s.	GPE
taxlaw-2856	871	1	u.s.	GPE
taxlaw-2856	872	1	u.s.	GPE
taxlaw-2856	872	2	u.s.	GPE
taxlaw-2856	872	3	u.s.	GPE
taxlaw-2856	872	4	u.s.	GPE
taxlaw-2856	873	1	u.s.	GPE
taxlaw-2856	873	2	itc	ORG
taxlaw-2856	874	1	itc	ORG
taxlaw-2856	876	1	159	CARDINAL
taxlaw-2856	877	1	901	CARDINAL
taxlaw-2856	877	2	160	CARDINAL
taxlaw-2856	877	3	140	CARDINAL
taxlaw-2856	879	1	25	CARDINAL
taxlaw-2856	879	2	68	CARDINAL
taxlaw-2856	879	3	daniel shaviro	PERSON
taxlaw-2856	879	4	3	CARDINAL
taxlaw-2856	880	1	65 (2011	DATE
taxlaw-2856	881	1	supra	PERSON
taxlaw-2856	881	2	152	CARDINAL
taxlaw-2856	881	3	134	CARDINAL
taxlaw-2856	881	4	the 1913	DATE
taxlaw-2856	883	1	daniel n. shaviro	PERSON
taxlaw-2856	883	2	63	CARDINAL
taxlaw-2856	883	3	709	CARDINAL
taxlaw-2856	883	4	709	CARDINAL
taxlaw-2856	883	5	2010	DATE
taxlaw-2856	884	1	161	CARDINAL
taxlaw-2856	884	2	u.s.	GPE
taxlaw-2856	885	1	162	CARDINAL
taxlaw-2856	885	2	annual	DATE
taxlaw-2856	885	3	a year	DATE
taxlaw-2856	886	1	u.s.	GPE
taxlaw-2856	886	2	20%	PERCENT
taxlaw-2856	886	3	april 1	DATE
taxlaw-2856	886	4	an additional 15%	PERCENT
taxlaw-2856	886	5	september 1	DATE
taxlaw-2856	887	1	u.s.	GPE
taxlaw-2856	887	2	500,000	MONEY
taxlaw-2856	888	1	500,000	MONEY
taxlaw-2856	889	1	20%	PERCENT
taxlaw-2856	889	2	15%	PERCENT
taxlaw-2856	889	3	4/12	CARDINAL
taxlaw-2856	890	1	100,000	MONEY
taxlaw-2856	891	1	40	CARDINAL
taxlaw-2856	891	2	columbia	ORG
taxlaw-2856	892	1	163	CARDINAL
taxlaw-2856	895	1	itc	ORG
taxlaw-2856	895	2	u.s.	GPE
taxlaw-2856	895	3	40%	PERCENT
taxlaw-2856	895	4	100,000	CARDINAL
taxlaw-2856	895	5	abc corp’s	ORG
taxlaw-2856	895	6	10,000,000	CARDINAL
taxlaw-2856	896	1	the year	DATE
taxlaw-2856	896	2	abc	ORG
taxlaw-2856	896	3	50	MONEY
taxlaw-2856	896	4	58	MONEY
taxlaw-2856	896	5	abc	ORG
taxlaw-2856	896	6	u.s.	GPE
taxlaw-2856	896	7	15,000,000	MONEY
taxlaw-2856	897	1	pat	GPE
taxlaw-2856	897	2	u.s.	GPE
taxlaw-2856	897	3	1	CARDINAL
taxlaw-2856	897	4	800,000.167	MONEY
taxlaw-2856	897	5	2	CARDINAL
taxlaw-2856	897	6	1%	PERCENT
taxlaw-2856	897	7	abc	ORG
taxlaw-2856	897	8	150,000.168	MONEY
taxlaw-2856	897	9	3	CARDINAL
taxlaw-2856	897	10	abc	ORG
taxlaw-2856	897	11	950,000.169	MONEY
taxlaw-2856	897	12	4	CARDINAL
taxlaw-2856	897	13	u.s.	GPE
taxlaw-2856	897	14	itc	ORG
taxlaw-2856	897	15	$380,000.170	MONEY
taxlaw-2856	897	16	sally	PERSON
taxlaw-2856	897	17	1,000	MONEY
taxlaw-2856	897	18	250	MONEY
taxlaw-2856	897	19	40%	PERCENT
taxlaw-2856	898	1	1,000	MONEY
taxlaw-2856	898	2	40%	PERCENT
taxlaw-2856	898	3	250	MONEY
taxlaw-2856	898	4	150	MONEY
taxlaw-2856	901	1	sally	PERSON
taxlaw-2856	901	2	1,000	MONEY
taxlaw-2856	901	3	1,250	MONEY
taxlaw-2856	902	1	40%	PERCENT
taxlaw-2856	902	2	sally	PERSON
taxlaw-2856	902	3	500	MONEY
taxlaw-2856	903	1	only $400	MONEY
taxlaw-2856	903	2	250	MONEY
taxlaw-2856	903	3	150	MONEY
taxlaw-2856	904	1	750	MONEY
taxlaw-2856	904	2	1,250	MONEY
taxlaw-2856	904	3	500	MONEY
taxlaw-2856	904	4	sally	PERSON
taxlaw-2856	904	5	850	MONEY
taxlaw-2856	904	6	1,000	MONEY
taxlaw-2856	904	7	150	MONEY
taxlaw-2856	905	1	164 i.r.c	QUANTITY
taxlaw-2856	906	1	960(a)(1	CARDINAL
taxlaw-2856	907	1	165	CARDINAL
taxlaw-2856	910	1	166	CARDINAL
taxlaw-2856	912	1	sally	PERSON
taxlaw-2856	912	2	1,250	MONEY
taxlaw-2856	912	3	250	MONEY
taxlaw-2856	913	1	1,250	MONEY
taxlaw-2856	914	1	1,250	MONEY
taxlaw-2856	914	2	40%	PERCENT
taxlaw-2856	914	3	250	MONEY
taxlaw-2856	914	4	250	MONEY
taxlaw-2856	915	1	500	MONEY
taxlaw-2856	915	2	250	MONEY
taxlaw-2856	915	3	250	MONEY
taxlaw-2856	916	1	167 100,000	CARDINAL
taxlaw-2856	916	2	58	MONEY
taxlaw-2856	916	3	50	MONEY
taxlaw-2856	916	4	800,000	MONEY
taxlaw-2856	917	1	168 $15,000,000	MONEY
taxlaw-2856	917	2	100,000/10,000,000	CARDINAL
taxlaw-2856	917	3	150,000	MONEY
taxlaw-2856	917	4	169 $800,000 + $150,000	MONEY
taxlaw-2856	917	5	950,000	MONEY
taxlaw-2856	918	1	41	CARDINAL
taxlaw-2856	918	2	5	CARDINAL
taxlaw-2856	918	3	itc	ORG
taxlaw-2856	918	4	pat	PERSON
taxlaw-2856	918	5	u.s.	GPE
taxlaw-2856	918	6	230,000.171	MONEY
taxlaw-2856	919	1	u.s.	GPE
taxlaw-2856	919	2	u.s.	GPE
taxlaw-2856	920	1	u.s.	GPE
taxlaw-2856	921	1	172	CARDINAL
taxlaw-2856	922	1	u.s.	GPE
taxlaw-2856	923	1	ftc	ORG
taxlaw-2856	923	2	u.s.	GPE
taxlaw-2856	924	1	annual	DATE
taxlaw-2856	924	2	u.s.	GPE
taxlaw-2856	925	1	u.s.	GPE
taxlaw-2856	926	1	itc	ORG
taxlaw-2856	926	2	ftc	ORG
taxlaw-2856	926	3	itc	ORG
taxlaw-2856	926	4	u.s.	GPE
taxlaw-2856	927	1	abc corp.	ORG
taxlaw-2856	927	2	30,000,000	MONEY
taxlaw-2856	927	3	120,000,000	MONEY
taxlaw-2856	927	4	10,000,000	MONEY
taxlaw-2856	927	5	5,000,000	MONEY
taxlaw-2856	927	6	u.s.	GPE
taxlaw-2856	928	1	1	CARDINAL
taxlaw-2856	928	2	950,000	MONEY
taxlaw-2856	928	3	175 $190,000	MONEY
taxlaw-2856	928	4	760,000	MONEY
taxlaw-2856	928	5	2	CARDINAL
taxlaw-2856	928	6	u.s.	GPE
taxlaw-2856	928	7	itc	ORG
taxlaw-2856	928	8	76,000.178	MONEY
taxlaw-2856	928	9	u.s.	GPE
taxlaw-2856	928	10	itc	ORG
taxlaw-2856	928	11	$304,000.179 170 $950,000	MONEY
taxlaw-2856	928	12	40%	PERCENT
taxlaw-2856	928	13	380,000	MONEY
taxlaw-2856	929	1	171 $380,000	MONEY
taxlaw-2856	929	2	150,000	MONEY
taxlaw-2856	929	3	230,000	MONEY
taxlaw-2856	930	1	172	CARDINAL
taxlaw-2856	931	1	904	CARDINAL
taxlaw-2856	931	2	173	CARDINAL
taxlaw-2856	931	3	david hasen	PERSON
taxlaw-2856	931	4	12	CARDINAL
taxlaw-2856	931	5	fla	GPE
taxlaw-2856	932	1	57	DATE
taxlaw-2856	932	2	64–65	CARDINAL
taxlaw-2856	932	3	72	DATE
taxlaw-2856	932	4	2012	DATE
taxlaw-2856	933	1	paul r. mcdaniel	PERSON
taxlaw-2856	933	2	u.s.	GPE
taxlaw-2856	933	3	35	CARDINAL
taxlaw-2856	934	1	int’l l. rev	PERSON
taxlaw-2856	934	2	265	CARDINAL
taxlaw-2856	934	3	268–69	DATE
taxlaw-2856	934	4	2003	DATE
taxlaw-2856	934	5	charles e. mclure jr.	PERSON
taxlaw-2856	934	6	14	CARDINAL
taxlaw-2856	935	1	j. eur	PERSON
taxlaw-2856	936	1	l. 377	PERSON
taxlaw-2856	936	2	387	CARDINAL
taxlaw-2856	936	3	2008	DATE
taxlaw-2856	937	1	174	CARDINAL
taxlaw-2856	937	2	u.s.	GPE
taxlaw-2856	937	3	u.s.	GPE
taxlaw-2856	937	4	5	MONEY
taxlaw-2856	937	5	4.17%	PERCENT
taxlaw-2856	938	1	itc	ORG
taxlaw-2856	938	2	u.s.	GPE
taxlaw-2856	938	3	u.s.	GPE
taxlaw-2856	938	4	u.s.	GPE
taxlaw-2856	940	1	u.s.	GPE
taxlaw-2856	942	1	140–44	CARDINAL
taxlaw-2856	943	1	175	CARDINAL
taxlaw-2856	943	2	169	CARDINAL
taxlaw-2856	944	1	176 $950,000	MONEY
taxlaw-2856	944	2	30,000,000/$150,000,000	MONEY
taxlaw-2856	944	3	190,000	MONEY
taxlaw-2856	945	1	177 $950,000	MONEY
taxlaw-2856	945	2	120,000,000/$150,000,000	MONEY
taxlaw-2856	945	3	760,000	MONEY
taxlaw-2856	945	4	178 $190,000	MONEY
taxlaw-2856	945	5	40%	PERCENT
taxlaw-2856	945	6	76,000	MONEY
taxlaw-2856	945	7	179 $760,000	MONEY
taxlaw-2856	945	8	40%	PERCENT
taxlaw-2856	945	9	304,000	MONEY
taxlaw-2856	946	1	42	CARDINAL
taxlaw-2856	946	2	3	CARDINAL
taxlaw-2856	946	3	150,000	MONEY
taxlaw-2856	946	4	itc	ORG
taxlaw-2856	946	5	100,000	MONEY
taxlaw-2856	946	6	50,000	MONEY
taxlaw-2856	946	7	restriction.181	PERSON
taxlaw-2856	946	8	4	CARDINAL
taxlaw-2856	946	9	itc	ORG
taxlaw-2856	946	10	ftc	ORG
taxlaw-2856	946	11	100,000	MONEY
taxlaw-2856	946	12	u.s.	GPE
taxlaw-2856	946	13	76,000	MONEY
taxlaw-2856	947	1	pat	PERSON
taxlaw-2856	947	2	24,000	MONEY
taxlaw-2856	947	3	u.s.	GPE
taxlaw-2856	948	1	5	CARDINAL
taxlaw-2856	948	2	u.s.	GPE
taxlaw-2856	948	3	254,000	MONEY
taxlaw-2856	948	4	304,000	MONEY
taxlaw-2856	948	5	50,000.182	MONEY
taxlaw-2856	948	6	the united states	GPE
taxlaw-2856	948	7	u.s.	GPE
taxlaw-2856	948	8	u.s.	GPE
taxlaw-2856	949	1	u.s.	GPE
taxlaw-2856	950	1	u.s.	GPE
taxlaw-2856	951	1	itc	ORG
taxlaw-2856	951	2	u.s.	GPE
taxlaw-2856	951	3	itc	ORG
taxlaw-2856	951	4	u.s.	GPE
taxlaw-2856	952	1	itc	ORG
taxlaw-2856	954	1	first	ORDINAL
taxlaw-2856	954	2	u.s.	GPE
taxlaw-2856	955	1	second	ORDINAL
taxlaw-2856	955	2	u.s.	GPE
taxlaw-2856	956	1	vi	PERSON
taxlaw-2856	963	1	180 $10,000,000	MONEY
taxlaw-2856	963	2	1%	PERCENT
taxlaw-2856	963	3	100,000	MONEY
taxlaw-2856	964	1	181 $5,000,000	MONEY
taxlaw-2856	964	2	1%	PERCENT
taxlaw-2856	964	3	50,000	MONEY
taxlaw-2856	965	1	182	CARDINAL
taxlaw-2856	965	2	itc	ORG
taxlaw-2856	965	3	24,000	MONEY
taxlaw-2856	965	4	24,000	MONEY
taxlaw-2856	965	5	u.s.	GPE
taxlaw-2856	966	1	2017	CARDINAL
taxlaw-2856	966	2	43	CARDINAL
taxlaw-2856	966	3	first	ORDINAL
taxlaw-2856	967	1	distributive justice	ORG
taxlaw-2856	967	2	kantian	NORP
taxlaw-2856	969	1	one	CARDINAL
taxlaw-2856	970	1	second	ORDINAL