id	sid	eid	entity	type
taxlaw-2859	1	1	microsoft	ORG
taxlaw-2859	1	2	choike9-1	ORG
taxlaw-2859	1	3	anne m. choike*	PERSON
taxlaw-2859	1	4	crayola	ORG
taxlaw-2859	6	1	american	NORP
taxlaw-2859	7	1	wayne state university law school	ORG
taxlaw-2859	7	2	2017	CARDINAL
taxlaw-2859	7	3	the university of michigan law school	ORG
taxlaw-2859	7	4	2014	DATE
taxlaw-2859	7	5	2017	DATE
taxlaw-2859	8	1	gabriel rauterberg	PERSON
taxlaw-2859	8	2	alicia alvarez	PERSON
taxlaw-2859	8	3	keith fogg	PERSON
taxlaw-2859	8	4	kim thomas	PERSON
taxlaw-2859	8	5	paul tremblay	PERSON
taxlaw-2859	8	6	manoj viswanathan	PERSON
taxlaw-2859	8	7	dustin marlan	PERSON
taxlaw-2859	8	8	liz porter	PERSON
taxlaw-2859	8	9	zahr	ORG
taxlaw-2859	8	10	mccormack	PERSON
taxlaw-2859	8	11	the new york university clinical law review	ORG
taxlaw-2859	9	1	northern illinois university college of law	ORG
taxlaw-2859	9	2	the university of washington school of law	ORG
taxlaw-2859	10	1	the columbia journal of tax law	ORG
taxlaw-2859	10	2	laura pond	PERSON
taxlaw-2859	10	3	rebecca kim	PERSON
taxlaw-2859	10	4	moshe jacob	PERSON
taxlaw-2859	10	5	simon kwong	PERSON
taxlaw-2859	10	6	janice lee	PERSON
taxlaw-2859	10	7	arash mahboubi	PERSON
taxlaw-2859	10	8	george najjar	PERSON
taxlaw-2859	10	9	bohao zhou	PERSON
taxlaw-2859	10	10	corey rogoff	PERSON
taxlaw-2859	10	11	charles roper	PERSON
taxlaw-2859	10	12	cassandre saint-preux	PERSON
taxlaw-2859	10	13	matt schroth	PERSON
taxlaw-2859	11	1	nolan simon	PERSON
taxlaw-2859	12	1	amy albanese	PERSON
taxlaw-2859	12	2	university of michigan law school j.d. 2017	ORG
taxlaw-2859	12	3	nancy welsh	PERSON
taxlaw-2859	12	4	university of michigan law school	ORG
taxlaw-2859	12	5	2018	DATE
taxlaw-2859	12	6	the university of michigan	ORG
taxlaw-2859	12	7	virginia neisler	GPE
taxlaw-2859	12	8	the university of michigan	ORG
taxlaw-2859	13	1	68	CARDINAL
taxlaw-2859	13	2	columbia	ORG
taxlaw-2859	13	3	i. introduction	PERSON
taxlaw-2859	14	1	69 ii	QUANTITY
taxlaw-2859	14	2	73	CARDINAL
taxlaw-2859	14	3	73	CARDINAL
taxlaw-2859	14	4	75	CARDINAL
taxlaw-2859	14	5	c. genesis	PERSON
taxlaw-2859	14	6	77	CARDINAL
taxlaw-2859	14	7	d.	NORP
taxlaw-2859	14	8	78 e.	PERSON
taxlaw-2859	14	9	80 iii	QUANTITY
taxlaw-2859	14	10	82	CARDINAL
taxlaw-2859	15	1	82	CARDINAL
taxlaw-2859	15	2	b.	PERSON
taxlaw-2859	15	3	86	CARDINAL
taxlaw-2859	15	4	88	CARDINAL
taxlaw-2859	16	1	90	CARDINAL
taxlaw-2859	17	1	91 1	CARDINAL
taxlaw-2859	19	1	91 2	CARDINAL
taxlaw-2859	20	1	94 3	DATE
taxlaw-2859	22	1	99 4	DATE
taxlaw-2859	22	2	102	CARDINAL
taxlaw-2859	23	1	107	CARDINAL
taxlaw-2859	24	1	107	CARDINAL
taxlaw-2859	25	1	108	CARDINAL
taxlaw-2859	25	2	109	CARDINAL
taxlaw-2859	25	3	110	CARDINAL
taxlaw-2859	25	4	111 2017	CARDINAL
taxlaw-2859	25	5	69	CARDINAL
taxlaw-2859	25	6	i. introduction	PERSON
taxlaw-2859	25	7	2007	DATE
taxlaw-2859	25	8	japanese	NORP
taxlaw-2859	25	9	takashi murakami	PERSON
taxlaw-2859	25	10	the museum of contemporary art	ORG
taxlaw-2859	25	11	los angeles	GPE
taxlaw-2859	27	1	twenty-foot	QUANTITY
taxlaw-2859	27	2	today2	ORG
taxlaw-2859	27	3	$8 million.3	MONEY
taxlaw-2859	28	1	many years	DATE
taxlaw-2859	29	1	blum & poe	ORG
taxlaw-2859	29	2	los angeles	GPE
taxlaw-2859	29	3	decades	DATE
taxlaw-2859	29	4	tokyo	GPE
taxlaw-2859	29	5	$100,000 dollars	MONEY
taxlaw-2859	29	6	50,000	MONEY
taxlaw-2859	30	1	gagosian gallery	ORG
taxlaw-2859	30	2	new york	GPE
taxlaw-2859	30	3	emmanuel perrotin	PERSON
taxlaw-2859	30	4	paris	GPE
taxlaw-2859	30	5	third	ORDINAL
taxlaw-2859	30	6	blum & poe	ORG
taxlaw-2859	30	7	six	CARDINAL
taxlaw-2859	30	8	one	CARDINAL
taxlaw-2859	32	1	bruce altshuler	PERSON
taxlaw-2859	32	2	the museum studies program	ORG
taxlaw-2859	32	3	new york university	ORG
taxlaw-2859	32	4	the isamu noguchi garden museum	ORG
taxlaw-2859	32	5	new york city	GPE
taxlaw-2859	32	6	5,000	MONEY
taxlaw-2859	32	7	200,000	MONEY
taxlaw-2859	33	1	1	CARDINAL
taxlaw-2859	33	2	don thompson	PERSON
taxlaw-2859	33	3	$12 million	MONEY
taxlaw-2859	33	4	222	CARDINAL
taxlaw-2859	33	5	2010	DATE
taxlaw-2859	34	1	ten	CARDINAL
taxlaw-2859	35	1	d.	NORP
taxlaw-2859	35	2	carol vogel	PERSON
taxlaw-2859	35	3	n. y. times	ORG
taxlaw-2859	35	4	june 5, 2008	DATE
taxlaw-2859	36	1	2	CARDINAL
taxlaw-2859	36	2	68	CARDINAL
taxlaw-2859	36	3	2010	DATE
taxlaw-2859	36	4	robin pogrebin	PERSON
taxlaw-2859	36	5	the year	DATE
taxlaw-2859	36	6	n. y. times	ORG
taxlaw-2859	36	7	june 8, 2016	DATE
taxlaw-2859	37	1	about 40 percent	PERCENT
taxlaw-2859	38	1	3	CARDINAL
taxlaw-2859	38	2	2	CARDINAL
taxlaw-2859	38	3	4	CARDINAL
taxlaw-2859	38	4	jori finkel	PERSON
taxlaw-2859	38	5	nov. 18, 2007	DATE
taxlaw-2859	40	1	5	CARDINAL
taxlaw-2859	40	2	moca	PERSON
taxlaw-2859	41	1	6	CARDINAL
taxlaw-2859	41	2	2	CARDINAL
taxlaw-2859	41	3	70	CARDINAL
taxlaw-2859	42	1	between $13 to $200	MONEY
taxlaw-2859	42	2	smithsonian study	ORG
taxlaw-2859	42	3	the 35,000 square foot	QUANTITY
taxlaw-2859	42	4	fifty percent	PERCENT
taxlaw-2859	42	5	$7 million	MONEY
taxlaw-2859	43	1	today	DATE
taxlaw-2859	46	1	bill powhida	PERSON
taxlaw-2859	46	2	7	CARDINAL
taxlaw-2859	46	3	sarah bartlett	PERSON
taxlaw-2859	46	4	christopher lee	PERSON
taxlaw-2859	46	5	2012	DATE
taxlaw-2859	46	6	http://nameaam.org/uploads/downloadables/exh.fall_12/8.%20exh%20fall_12_measuring%20the%20rule%20of%20	ORG
taxlaw-2859	46	7	mark walhimer	PERSON
taxlaw-2859	46	8	june 23, 2011	DATE
taxlaw-2859	46	9	http://museumplanner.org/how-much-do-exhibits-cost/	GPE
taxlaw-2859	47	1	between $75 and $200	MONEY
taxlaw-2859	47	2	smithsonian institution office of	ORG
taxlaw-2859	47	3	2002	DATE
taxlaw-2859	48	1	$13 to $27	MONEY
taxlaw-2859	49	1	sarah thornton	PERSON
taxlaw-2859	49	2	seven days	DATE
taxlaw-2859	49	3	moca	PERSON
taxlaw-2859	49	4	35,000	CARDINAL
taxlaw-2859	50	1	9	CARDINAL
taxlaw-2859	50	2	300,000	MONEY
taxlaw-2859	50	3	blum & poe	ORG
taxlaw-2859	50	4	gagosian	ORG
taxlaw-2859	50	5	perrotin galleries	ORG
taxlaw-2859	50	6	17	MONEY
taxlaw-2859	50	7	the 35,000 square foot	QUANTITY
taxlaw-2859	50	8	595,000	MONEY
taxlaw-2859	50	9	$7 million	MONEY
taxlaw-2859	51	1	10	CARDINAL
taxlaw-2859	51	2	30	CARDINAL
taxlaw-2859	51	3	11	CARDINAL
taxlaw-2859	52	1	the whitney museum of american art’s	ORG
taxlaw-2859	52	2	2015	CARDINAL
taxlaw-2859	52	3	frank stella	PERSON
taxlaw-2859	52	4	marianne boesky	PERSON
taxlaw-2859	52	5	dominique lévy galleries	PERSON
taxlaw-2859	52	6	stella	PERSON
taxlaw-2859	52	7	the museum of fine arts	ORG
taxlaw-2859	52	8	houston	GPE
taxlaw-2859	52	9	lutter	PERSON
taxlaw-2859	52	10	the los angeles county museum of art	ORG
taxlaw-2859	52	11	pierre huyghe	PERSON
taxlaw-2859	52	12	huyghe	PERSON
taxlaw-2859	53	1	12	CARDINAL
taxlaw-2859	54	1	71	CARDINAL
taxlaw-2859	54	2	2009	DATE
taxlaw-2859	56	1	organizations15	ORG
taxlaw-2859	57	1	the united states	GPE
taxlaw-2859	58	1	18	CARDINAL
taxlaw-2859	59	1	19	CARDINAL
taxlaw-2859	59	2	14	CARDINAL
taxlaw-2859	59	3	william powhida	PERSON
taxlaw-2859	59	4	brooklyn	GPE
taxlaw-2859	59	5	(nov. 2009	DATE
taxlaw-2859	60	1	15	CARDINAL
taxlaw-2859	60	2	leila john	PERSON
taxlaw-2859	60	3	15	CARDINAL
taxlaw-2859	61	1	j. bus	PERSON
taxlaw-2859	62	1	l. 877	PERSON
taxlaw-2859	62	2	2013	DATE
taxlaw-2859	62	3	elizabeth bildner	PERSON
taxlaw-2859	62	4	21	CARDINAL
taxlaw-2859	62	5	nysba entertainment, arts & sports	ORG
taxlaw-2859	62	6	l. j. 100	PERSON
taxlaw-2859	62	7	2010	DATE
taxlaw-2859	62	8	andras kosaras	PERSON
taxlaw-2859	62	9	35	CARDINAL
taxlaw-2859	62	10	l. rev	PERSON
taxlaw-2859	62	11	115	CARDINAL
taxlaw-2859	62	12	carolyn c. clark	PERSON
taxlaw-2859	62	13	john sare	PERSON
taxlaw-2859	62	14	21	CARDINAL
taxlaw-2859	62	15	int’l	PRODUCT
taxlaw-2859	63	1	82 (1996	DATE
taxlaw-2859	64	1	peter a. levitan	PERSON
taxlaw-2859	64	2	8	CARDINAL
taxlaw-2859	65	1	j.l. & arts	ORG
taxlaw-2859	65	2	403	CARDINAL
taxlaw-2859	65	3	1983-1984	DATE
taxlaw-2859	66	1	16	CARDINAL
taxlaw-2859	66	2	miranda perry fleischer	PERSON
taxlaw-2859	66	3	monica bhandari ed.	PERSON
taxlaw-2859	66	4	2016	DATE
taxlaw-2859	66	5	leia lefay	PERSON
taxlaw-2859	66	6	one	CARDINAL
taxlaw-2859	66	7	21	CARDINAL
taxlaw-2859	66	8	nysba entertainment	ORG
taxlaw-2859	66	9	l. j. 88	PERSON
taxlaw-2859	66	10	2010	DATE
taxlaw-2859	66	11	carolyn casselman	PERSON
taxlaw-2859	66	12	27	CARDINAL
taxlaw-2859	67	1	j.l. &	ORG
taxlaw-2859	67	2	323	CARDINAL
taxlaw-2859	67	3	2004	DATE
taxlaw-2859	68	1	17	CARDINAL
taxlaw-2859	68	2	lloyd hitoshi mayer	PERSON
taxlaw-2859	68	3	joseph r. ganahl	PERSON
taxlaw-2859	68	4	66	CARDINAL
taxlaw-2859	69	1	l. rev	PERSON
taxlaw-2859	69	2	387	CARDINAL
taxlaw-2859	69	3	2014	DATE
taxlaw-2859	69	4	peter molk	PERSON
taxlaw-2859	69	5	27	CARDINAL
taxlaw-2859	69	6	fordham j. corp. & fin	ORG
taxlaw-2859	70	1	475	CARDINAL
taxlaw-2859	70	2	2012	DATE
taxlaw-2859	70	3	lloyd hitoshi mayer	PERSON
taxlaw-2859	70	4	65	CARDINAL
taxlaw-2859	71	1	l. rev	PERSON
taxlaw-2859	71	2	51	DATE
taxlaw-2859	71	3	2012	DATE
taxlaw-2859	71	4	john d. colombo	PERSON
taxlaw-2859	71	5	ncaa	ORG
taxlaw-2859	71	6	2010	DATE
taxlaw-2859	72	1	l. rev	PERSON
taxlaw-2859	73	1	109	CARDINAL
taxlaw-2859	73	2	2010	DATE
taxlaw-2859	74	1	18	CARDINAL
taxlaw-2859	75	1	19	CARDINAL
taxlaw-2859	78	1	chen	PERSON
taxlaw-2859	78	2	14	CARDINAL
taxlaw-2859	78	3	103	CARDINAL
taxlaw-2859	78	4	art museum board	ORG
taxlaw-2859	80	1	leonard duboff	PERSON
taxlaw-2859	80	2	christy o. king & sally holt caplan	ORG
taxlaw-2859	80	3	the museum organization	ORG
taxlaw-2859	80	4	2	CARDINAL
taxlaw-2859	80	5	t-21	GPE
taxlaw-2859	80	6	1997	DATE
taxlaw-2859	82	1	72	CARDINAL
taxlaw-2859	84	1	22	CARDINAL
taxlaw-2859	84	2	third	ORDINAL
taxlaw-2859	87	1	first	ORDINAL
taxlaw-2859	98	1	chen	PERSON
taxlaw-2859	98	2	supra	PERSON
taxlaw-2859	98	3	19	CARDINAL
taxlaw-2859	98	4	119	CARDINAL
taxlaw-2859	99	1	20	CARDINAL
taxlaw-2859	102	1	21	CARDINAL
taxlaw-2859	103	1	22	CARDINAL
taxlaw-2859	103	2	henry b. hansmann	PERSON
taxlaw-2859	103	3	89	CARDINAL
taxlaw-2859	103	4	yale l.j.	PERSON
taxlaw-2859	103	5	835	CARDINAL
taxlaw-2859	103	6	838	CARDINAL
taxlaw-2859	103	7	1980	DATE
taxlaw-2859	104	1	23	CARDINAL
taxlaw-2859	105	1	comm’r	CARDINAL
taxlaw-2859	105	2	113 t.c	QUANTITY
taxlaw-2859	105	3	47	DATE
taxlaw-2859	105	4	74	DATE
taxlaw-2859	105	5	1999	DATE
taxlaw-2859	109	1	comm’r	CARDINAL
taxlaw-2859	109	2	92	CARDINAL
taxlaw-2859	109	3	1053, 1065–66 (1989	DATE
taxlaw-2859	110	1	24	CARDINAL
taxlaw-2859	112	1	1.501(c)(3	CARDINAL
taxlaw-2859	112	2	1(d)ii	CARDINAL
taxlaw-2859	112	3	1982	DATE
taxlaw-2859	112	4	one	CARDINAL
taxlaw-2859	113	1	2017	CARDINAL
taxlaw-2859	113	2	73	CARDINAL
taxlaw-2859	115	1	los	GPE
taxlaw-2859	115	2	one	CARDINAL
taxlaw-2859	122	1	first	ORDINAL
taxlaw-2859	125	1	the united states	GPE
taxlaw-2859	131	1	25	CARDINAL
taxlaw-2859	131	2	4	CARDINAL
taxlaw-2859	131	3	74	CARDINAL
taxlaw-2859	134	1	1	CARDINAL
taxlaw-2859	134	2	2	CARDINAL
taxlaw-2859	134	3	3	CARDINAL
taxlaw-2859	134	4	4	CARDINAL
taxlaw-2859	135	1	26	CARDINAL
taxlaw-2859	135	2	one	CARDINAL
taxlaw-2859	138	1	half	CARDINAL
taxlaw-2859	138	2	50%	PERCENT
taxlaw-2859	142	1	first	ORDINAL
taxlaw-2859	142	2	the united states	GPE
taxlaw-2859	142	3	the late nineteenth century	DATE
taxlaw-2859	143	1	american	NORP
taxlaw-2859	143	2	26	CARDINAL
taxlaw-2859	143	3	sarah thornton	PERSON
taxlaw-2859	143	4	every two years	DATE
taxlaw-2859	145	1	thornton	PERSON
taxlaw-2859	145	2	supra	PERSON
taxlaw-2859	145	3	8	CARDINAL
taxlaw-2859	145	4	100	CARDINAL
taxlaw-2859	146	1	venice	GPE
taxlaw-2859	146	2	biennial	DATE
taxlaw-2859	147	1	d.	NORP
taxlaw-2859	147	2	manifesta	PERSON
taxlaw-2859	147	3	european	NORP
taxlaw-2859	147	4	every other year	DATE
taxlaw-2859	147	5	documenta	ORG
taxlaw-2859	147	6	kassel	GPE
taxlaw-2859	147	7	germany	GPE
taxlaw-2859	147	8	every five years	DATE
taxlaw-2859	148	1	manifesta	PRODUCT
taxlaw-2859	148	2	thornton	ORG
taxlaw-2859	148	3	supra	PERSON
taxlaw-2859	148	4	8	CARDINAL
taxlaw-2859	148	5	100	CARDINAL
taxlaw-2859	148	6	27	CARDINAL
taxlaw-2859	148	7	2	CARDINAL
taxlaw-2859	148	8	65	DATE
taxlaw-2859	148	9	28	CARDINAL
taxlaw-2859	149	1	29	CARDINAL
taxlaw-2859	149	2	2	CARDINAL
taxlaw-2859	149	3	21	DATE
taxlaw-2859	150	1	olav velthuis	PERSON
taxlaw-2859	150	2	2007	DATE
taxlaw-2859	151	1	30	CARDINAL
taxlaw-2859	153	1	nov. 10	DATE
taxlaw-2859	153	2	2017	DATE
taxlaw-2859	154	1	2017	CARDINAL
taxlaw-2859	154	2	75	CARDINAL
taxlaw-2859	157	1	today	DATE
taxlaw-2859	157	2	more than ninety percent	PERCENT
taxlaw-2859	157	3	america	GPE
taxlaw-2859	158	1	32	CARDINAL
taxlaw-2859	160	1	31	CARDINAL
taxlaw-2859	160	2	association of art museum	ORG
taxlaw-2859	160	3	association of art museum	ORG
taxlaw-2859	160	4	2007	DATE
taxlaw-2859	162	1	32	CARDINAL
taxlaw-2859	162	2	ford	ORG
taxlaw-2859	162	3	w. bell	PERSON
taxlaw-2859	162	4	the united states	GPE
taxlaw-2859	163	1	int’l	NORP
taxlaw-2859	164	1	mar. 14, 2012	DATE
taxlaw-2859	165	1	only 24 percent	PERCENT
taxlaw-2859	165	2	art museum	ORG
taxlaw-2859	167	1	harry hillman chartrand & claire	ORG
taxlaw-2859	168	1	cummings jr.	PERSON
taxlaw-2859	168	2	j. mark davidson schuster eds.	PERSON
taxlaw-2859	168	3	1989	DATE
taxlaw-2859	172	1	peter temin	PERSON
taxlaw-2859	172	2	179–94	CARDINAL
taxlaw-2859	172	3	182	CARDINAL
taxlaw-2859	172	4	martin feldstein ed.	PERSON
taxlaw-2859	172	5	1991	DATE
taxlaw-2859	173	1	the 1970s	DATE
taxlaw-2859	173	2	the metropolitan museum of art	ORG
taxlaw-2859	174	1	183–84	DATE
taxlaw-2859	175	1	34	CARDINAL
taxlaw-2859	176	1	jennifer a. donnelly	PERSON
taxlaw-2859	176	2	transatlantica rev	PERSON
taxlaw-2859	176	3	détudes américaines	PERSON
taxlaw-2859	177	1	j.	PERSON
taxlaw-2859	177	2	2010	DATE
taxlaw-2859	179	1	33	CARDINAL
taxlaw-2859	179	2	181–83	DATE
taxlaw-2859	180	1	american	NORP
taxlaw-2859	180	2	european	NORP
taxlaw-2859	181	1	181	CARDINAL
taxlaw-2859	182	1	first	ORDINAL
taxlaw-2859	183	1	182	CARDINAL
taxlaw-2859	184	1	1965	DATE
taxlaw-2859	185	1	donnelly	GPE
taxlaw-2859	185	2	34	CARDINAL
taxlaw-2859	186	1	today	DATE
taxlaw-2859	187	1	bell	ORG
taxlaw-2859	187	2	32	CARDINAL
taxlaw-2859	188	1	76	CARDINAL
taxlaw-2859	188	2	columbia	ORG
taxlaw-2859	188	3	35	DATE
taxlaw-2859	189	1	today	DATE
taxlaw-2859	191	1	36	CARDINAL
taxlaw-2859	191	2	the 1940s	DATE
taxlaw-2859	193	1	today	DATE
taxlaw-2859	193	2	early twenty-first century	DATE
taxlaw-2859	194	1	2008	DATE
taxlaw-2859	195	1	first	ORDINAL
taxlaw-2859	196	1	35	CARDINAL
taxlaw-2859	196	2	1986	DATE
taxlaw-2859	197	1	temin	ORG
taxlaw-2859	197	2	supra	PERSON
taxlaw-2859	197	3	33	CARDINAL
taxlaw-2859	197	4	185	CARDINAL
taxlaw-2859	198	1	the 1970s	DATE
taxlaw-2859	199	1	donnelly	GPE
taxlaw-2859	199	2	34	CARDINAL
taxlaw-2859	199	3	36	CARDINAL
taxlaw-2859	199	4	34	CARDINAL
taxlaw-2859	200	1	first	ORDINAL
taxlaw-2859	200	2	the united states	GPE
taxlaw-2859	200	3	six	CARDINAL
taxlaw-2859	200	4	the metropolitan museum of art	ORG
taxlaw-2859	200	5	new york city	GPE
taxlaw-2859	200	6	between 1976 and 1978	DATE
taxlaw-2859	200	7	the british museum	ORG
taxlaw-2859	200	8	1972	DATE
taxlaw-2859	202	1	38	CARDINAL
taxlaw-2859	202	2	temin	ORG
taxlaw-2859	202	3	33	CARDINAL
taxlaw-2859	202	4	186	CARDINAL
taxlaw-2859	203	1	39	CARDINAL
taxlaw-2859	204	1	34	CARDINAL
taxlaw-2859	205	1	41	CARDINAL
taxlaw-2859	205	2	robin pogrebin	PERSON
taxlaw-2859	205	3	n. y. times	ORG
taxlaw-2859	205	4	feb. 21, 2007	DATE
taxlaw-2859	207	1	42	CARDINAL
taxlaw-2859	207	2	43	CARDINAL
taxlaw-2859	207	3	supra	PERSON
taxlaw-2859	207	4	14	CARDINAL
taxlaw-2859	208	1	2017	CARDINAL
taxlaw-2859	208	2	77	CARDINAL
taxlaw-2859	208	3	c. genesis	PERSON
taxlaw-2859	208	4	one	CARDINAL
taxlaw-2859	208	5	first	ORDINAL
taxlaw-2859	208	6	new york city’s	GPE
taxlaw-2859	208	7	brooklyn museum of art	ORG
taxlaw-2859	208	8	1999	DATE
taxlaw-2859	209	1	44	CARDINAL
taxlaw-2859	209	2	the estimated $2 million	MONEY
taxlaw-2859	209	3	at least $10,000	MONEY
taxlaw-2859	209	4	charles saatchi	PERSON
taxlaw-2859	209	5	rudolph giuliani	PERSON
taxlaw-2859	210	1	46	CARDINAL
taxlaw-2859	211	1	early 2016	DATE
taxlaw-2859	211	2	the new york times	ORG
taxlaw-2859	211	3	american	NORP
taxlaw-2859	211	4	states.47	ORG
taxlaw-2859	211	5	the past fifteen years	DATE
taxlaw-2859	212	1	art museum exhibitions	ORG
taxlaw-2859	213	1	crayola	ORG
taxlaw-2859	216	1	48	CARDINAL
taxlaw-2859	216	2	44	CARDINAL
taxlaw-2859	216	3	david barstow	PERSON
taxlaw-2859	216	4	brooklyn museum	ORG
taxlaw-2859	216	5	n. y. times	ORG
taxlaw-2859	216	6	oct. 31, 1999	DATE
taxlaw-2859	218	1	1996	DATE
taxlaw-2859	218	2	rudolph guliani	PERSON
taxlaw-2859	218	3	the brooklyn museum of art’s	ORG
taxlaw-2859	219	1	giuliani	PERSON
taxlaw-2859	220	1	first	ORDINAL
taxlaw-2859	220	2	first	ORDINAL
taxlaw-2859	221	1	45	CARDINAL
taxlaw-2859	221	2	d.	NORP
taxlaw-2859	221	3	alan feuer	PERSON
taxlaw-2859	221	4	giuliani	PERSON
taxlaw-2859	221	5	mar. 28, 2000	DATE
taxlaw-2859	221	6	http://www.nytimes.com/2000/03/28/nyregion/giuliani-dropping-his-bitter-battle-with-art-museum.html	PERSON
taxlaw-2859	222	1	47	CARDINAL
taxlaw-2859	222	2	robin pogrebin	PERSON
taxlaw-2859	222	3	n. y. times	ORG
taxlaw-2859	222	4	mar. 7	DATE
taxlaw-2859	222	5	2016	DATE
taxlaw-2859	224	1	48	CARDINAL
taxlaw-2859	224	2	lawrence alloway	PERSON
taxlaw-2859	224	3	apr. 3, 1983	DATE
taxlaw-2859	226	1	proch & mari spirito	ORG
taxlaw-2859	226	2	mavericks	ORG
taxlaw-2859	227	1	guggenheim museum	ORG
taxlaw-2859	227	2	oct. 26, 2013	DATE
taxlaw-2859	228	1	49	CARDINAL
taxlaw-2859	228	2	pogrebin	GPE
taxlaw-2859	228	3	47	CARDINAL
taxlaw-2859	229	1	78	CARDINAL
taxlaw-2859	237	1	one	CARDINAL
taxlaw-2859	245	1	four	CARDINAL
taxlaw-2859	245	2	1	CARDINAL
taxlaw-2859	245	3	2	CARDINAL
taxlaw-2859	245	4	3	CARDINAL
taxlaw-2859	245	5	4	CARDINAL
taxlaw-2859	245	6	seven	CARDINAL
taxlaw-2859	246	1	d.	NORP
taxlaw-2859	246	2	50	CARDINAL
taxlaw-2859	246	3	4	CARDINAL
taxlaw-2859	247	1	d.	NORP
taxlaw-2859	247	2	thornton	ORG
taxlaw-2859	247	3	supra	PERSON
taxlaw-2859	247	4	8	CARDINAL
taxlaw-2859	247	5	181–218	CARDINAL
taxlaw-2859	247	6	2017	CARDINAL
taxlaw-2859	247	7	79	CARDINAL
taxlaw-2859	248	1	53	CARDINAL
taxlaw-2859	250	1	jeffrey deitch	PERSON
taxlaw-2859	250	2	the museum of contemporary art	ORG
taxlaw-2859	250	3	los angeles	GPE
taxlaw-2859	251	1	james cohan	PERSON
taxlaw-2859	253	1	”55	ORG
taxlaw-2859	257	1	approximately one third	CARDINAL
taxlaw-2859	257	2	american	NORP
taxlaw-2859	257	3	between 2007	DATE
taxlaw-2859	257	4	2013.58	CARDINAL
taxlaw-2859	257	5	121	CARDINAL
taxlaw-2859	257	6	nineteen	DATE
taxlaw-2859	257	7	15.7%	PERCENT
taxlaw-2859	257	8	ten	CARDINAL
taxlaw-2859	257	9	8.3%	PERCENT
taxlaw-2859	257	10	only around thirty percent	PERCENT
taxlaw-2859	257	11	53	CARDINAL
taxlaw-2859	257	12	10th	ORDINAL
taxlaw-2859	258	1	ed	PERSON
taxlaw-2859	258	2	2014	DATE
taxlaw-2859	258	3	two	CARDINAL
taxlaw-2859	259	1	1	CARDINAL
taxlaw-2859	259	2	2	CARDINAL
taxlaw-2859	259	3	3	CARDINAL
taxlaw-2859	259	4	4	CARDINAL
taxlaw-2859	260	1	54	CARDINAL
taxlaw-2859	260	2	pogrebin	GPE
taxlaw-2859	260	3	2	CARDINAL
taxlaw-2859	260	4	55	CARDINAL
taxlaw-2859	261	1	one	CARDINAL
taxlaw-2859	262	1	57	CARDINAL
taxlaw-2859	262	2	stuart plattner	PERSON
taxlaw-2859	262	3	100	CARDINAL
taxlaw-2859	263	1	anthro	PERSON
taxlaw-2859	264	1	482	CARDINAL
taxlaw-2859	264	2	8	DATE
taxlaw-2859	265	1	58	CARDINAL
taxlaw-2859	265	2	julia halperin	PERSON
taxlaw-2859	265	3	almost one third	CARDINAL
taxlaw-2859	265	4	five	CARDINAL
taxlaw-2859	265	5	apr. 2, 2015	DATE
taxlaw-2859	267	1	59	CARDINAL
taxlaw-2859	267	2	http://www.pacegallery.com/	PERSON
taxlaw-2859	267	3	marian goodman	PERSON
taxlaw-2859	267	4	hauser & wirth	ORG
taxlaw-2859	268	1	80	CARDINAL
taxlaw-2859	268	2	the united states	GPE
taxlaw-2859	268	3	more than sixty percent	PERCENT
taxlaw-2859	269	1	five	CARDINAL
taxlaw-2859	269	2	the united states	GPE
taxlaw-2859	269	3	the whitney museum	ORG
taxlaw-2859	269	4	american	NORP
taxlaw-2859	269	5	the guggenheim museum	ORG
taxlaw-2859	269	6	the museum of contemporary art	ORG
taxlaw-2859	269	7	los angeles	GPE
taxlaw-2859	269	8	the los angeles county museum of art	ORG
taxlaw-2859	271	1	gallerysupported museum exhibitions	ORG
taxlaw-2859	271	2	the united states	GPE
taxlaw-2859	271	3	today	DATE
taxlaw-2859	273	1	64	DATE
taxlaw-2859	273	2	$63.8 billion	MONEY
taxlaw-2859	273	3	2015	CARDINAL
taxlaw-2859	273	4	the united states	GPE
taxlaw-2859	273	5	43%	PERCENT
taxlaw-2859	273	6	66	CARDINAL
taxlaw-2859	274	1	the 1990s	DATE
taxlaw-2859	274	2	do.67 e.	PERSON
taxlaw-2859	275	1	60	CARDINAL
taxlaw-2859	275	2	maura	PERSON
taxlaw-2859	275	3	artnews	GPE
taxlaw-2859	275	4	2015	DATE
taxlaw-2859	277	1	61	CARDINAL
taxlaw-2859	279	1	63	CARDINAL
taxlaw-2859	279	2	randy kennedy	PERSON
taxlaw-2859	279	3	nov. 28	DATE
taxlaw-2859	279	4	2015	DATE
taxlaw-2859	281	1	64	CARDINAL
taxlaw-2859	281	2	2	CARDINAL
taxlaw-2859	281	3	18	CARDINAL
taxlaw-2859	281	4	russell	PERSON
taxlaw-2859	281	5	guernica	PERSON
taxlaw-2859	281	6	2012	DATE
taxlaw-2859	282	1	jul 20,	DATE
taxlaw-2859	282	2	2016	DATE
taxlaw-2859	283	1	65	CARDINAL
taxlaw-2859	283	2	2	CARDINAL
taxlaw-2859	283	3	118	CARDINAL
taxlaw-2859	283	4	robin pogrebin	PERSON
taxlaw-2859	285	1	o.k.	GPE
taxlaw-2859	285	2	n. y. times	ORG
taxlaw-2859	285	3	july 3, 2016	DATE
taxlaw-2859	285	4	http://www.nytimes.com/2016/07/04/arts/design/its-an-art-gallery-no-aliving-room-ok-both.html	CARDINAL
taxlaw-2859	286	1	66	CARDINAL
taxlaw-2859	286	2	2016	CARDINAL
taxlaw-2859	286	3	2016	CARDINAL
taxlaw-2859	289	1	67	CARDINAL
taxlaw-2859	289	2	2	CARDINAL
taxlaw-2859	289	3	121	CARDINAL
taxlaw-2859	289	4	59	DATE
taxlaw-2859	289	5	99	DATE
taxlaw-2859	291	1	2017	CARDINAL
taxlaw-2859	291	2	81	CARDINAL
taxlaw-2859	298	1	today	DATE
taxlaw-2859	299	1	today	DATE
taxlaw-2859	300	1	the 1970s	DATE
taxlaw-2859	301	1	them71	PERSON
taxlaw-2859	301	2	the 1990s	DATE
taxlaw-2859	302	1	today	DATE
taxlaw-2859	305	1	piero manzoni	PERSON
taxlaw-2859	305	2	68	CARDINAL
taxlaw-2859	305	3	alloway	GPE
taxlaw-2859	305	4	48	CARDINAL
taxlaw-2859	306	1	69	CARDINAL
taxlaw-2859	306	2	brian wallis	PERSON
taxlaw-2859	306	3	new york	GPE
taxlaw-2859	306	4	19651985 164	DATE
taxlaw-2859	306	5	164	CARDINAL
taxlaw-2859	306	6	julie ault ed.	PERSON
taxlaw-2859	306	7	2002	DATE
taxlaw-2859	307	1	70	CARDINAL
taxlaw-2859	307	2	joseph mclellan	PERSON
taxlaw-2859	307	3	nea	PERSON
taxlaw-2859	307	4	the first 20 years	DATE
taxlaw-2859	308	1	sept. 26, 1985	DATE
taxlaw-2859	310	1	71	CARDINAL
taxlaw-2859	310	2	finley	DATE
taxlaw-2859	310	3	524	CARDINAL
taxlaw-2859	310	4	569	CARDINAL
taxlaw-2859	310	5	1998	DATE
taxlaw-2859	310	6	jackie demaline	PERSON
taxlaw-2859	310	7	the cincinnati enquirer	ORG
taxlaw-2859	310	8	21, 2001	DATE
taxlaw-2859	312	1	82	CARDINAL
taxlaw-2859	312	2	new york	GPE
taxlaw-2859	313	1	72	CARDINAL
taxlaw-2859	313	2	germano celant	PERSON
taxlaw-2859	313	3	italian	NORP
taxlaw-2859	314	1	only one	CARDINAL
taxlaw-2859	314	2	two	CARDINAL
taxlaw-2859	316	1	73	CARDINAL
taxlaw-2859	316	2	yayoi kusama	PERSON
taxlaw-2859	316	3	david zwirner	PERSON
taxlaw-2859	316	4	new york city	GPE
taxlaw-2859	316	5	2002	DATE
taxlaw-2859	316	6	the whitney american museum of art	ORG
taxlaw-2859	316	7	2012	DATE
taxlaw-2859	317	1	crisis76	GPE
taxlaw-2859	319	1	section 501(c	LAW
taxlaw-2859	320	1	section 501(c)(3	LAW
taxlaw-2859	321	1	irs	ORG
taxlaw-2859	322	1	irs	ORG
taxlaw-2859	322	2	72	CARDINAL
taxlaw-2859	322	3	howard halle	PERSON
taxlaw-2859	322	4	piero manzoni	PERSON
taxlaw-2859	322	5	new york	GPE
taxlaw-2859	322	6	2009	DATE
taxlaw-2859	324	1	73	CARDINAL
taxlaw-2859	324	2	hilarie m.	PERSON
taxlaw-2859	324	3	mar. 29	DATE
taxlaw-2859	324	4	2016	DATE
taxlaw-2859	325	1	74	CARDINAL
taxlaw-2859	325	2	william grimes	PERSON
taxlaw-2859	325	3	yayoi kusama	PERSON
taxlaw-2859	325	4	david zwirner gallery	PERSON
taxlaw-2859	325	5	n. y. times	ORG
taxlaw-2859	325	6	dec. 1, 2013	DATE
taxlaw-2859	326	1	75	CARDINAL
taxlaw-2859	326	2	n. y. times	ORG
taxlaw-2859	326	3	jan. 10, 2015	DATE
taxlaw-2859	327	1	nizan shaked	PERSON
taxlaw-2859	327	2	marcia tucker	PERSON
taxlaw-2859	327	3	jeffrey deitch	PERSON
taxlaw-2859	327	4	art & educ	ORG
taxlaw-2859	328	1	76	CARDINAL
taxlaw-2859	328	2	proch & spirito	ORG
taxlaw-2859	328	3	48	CARDINAL
taxlaw-2859	328	4	2017	CARDINAL
taxlaw-2859	328	5	83	CARDINAL
taxlaw-2859	329	1	section 501(c)(3	LAW
taxlaw-2859	329	2	one	CARDINAL
taxlaw-2859	330	1	79	CARDINAL
taxlaw-2859	330	2	art,80	ORG
taxlaw-2859	330	3	two	CARDINAL
taxlaw-2859	330	4	section 501(c)(3	LAW
taxlaw-2859	330	5	irs	ORG
taxlaw-2859	332	1	77	CARDINAL
taxlaw-2859	332	2	better business bureau	ORG
taxlaw-2859	332	3	washington	GPE
taxlaw-2859	332	4	d.c.	GPE
taxlaw-2859	332	5	v. united states	GPE
taxlaw-2859	332	6	326	CARDINAL
taxlaw-2859	332	7	279 100	CARDINAL
taxlaw-2859	332	8	jesus christ, inc.	ORG
taxlaw-2859	333	1	comm’r	CARDINAL
taxlaw-2859	333	2	55	CARDINAL
taxlaw-2859	334	1	143	CARDINAL
taxlaw-2859	334	2	1988	DATE
taxlaw-2859	335	1	one	CARDINAL
taxlaw-2859	339	1	79	CARDINAL
taxlaw-2859	341	1	3)(ii	CARDINAL
taxlaw-2859	343	1	65-271	CARDINAL
taxlaw-2859	343	2	1965-2	DATE
taxlaw-2859	343	3	161	CARDINAL
taxlaw-2859	343	4	80	CARDINAL
taxlaw-2859	345	1	66	CARDINAL
taxlaw-2859	345	2	138	CARDINAL
taxlaw-2859	346	1	bob jones univ	PERSON
taxlaw-2859	346	2	museum & gallery	ORG
taxlaw-2859	346	3	comm’r	CARDINAL
taxlaw-2859	346	4	71	CARDINAL
taxlaw-2859	347	1	3120	CARDINAL
taxlaw-2859	348	1	81	CARDINAL
taxlaw-2859	348	2	goldsboro art league, inc.	ORG
taxlaw-2859	349	1	comm’r	CARDINAL
taxlaw-2859	349	2	75	CARDINAL
taxlaw-2859	349	3	337	CARDINAL
taxlaw-2859	349	4	1980	DATE
taxlaw-2859	351	1	comm’r	CARDINAL
taxlaw-2859	351	2	74	CARDINAL
taxlaw-2859	351	3	1324	CARDINAL
taxlaw-2859	351	4	1980	DATE
taxlaw-2859	352	1	82	CARDINAL
taxlaw-2859	355	1	83	CARDINAL
taxlaw-2859	356	1	2007–34–024 (may 30, 2007	DATE
taxlaw-2859	357	1	84	CARDINAL
taxlaw-2859	360	1	1.501(c)(3)–1(b)(4	CARDINAL
taxlaw-2859	362	1	at least one	CARDINAL
taxlaw-2859	362	2	three	CARDINAL
taxlaw-2859	367	1	85	CARDINAL
taxlaw-2859	369	1	1.501(c)(3)–1(b)(2	CARDINAL
taxlaw-2859	370	1	86	CARDINAL
taxlaw-2859	373	1	84	CARDINAL
taxlaw-2859	373	2	columbia	ORG
taxlaw-2859	373	3	one	CARDINAL
taxlaw-2859	373	4	less than 10%	PERCENT
taxlaw-2859	373	5	more than 30%	PERCENT
taxlaw-2859	373	6	91	CARDINAL
taxlaw-2859	373	7	section 501(c)(3	LAW
taxlaw-2859	373	8	section 501(c)(3	LAW
taxlaw-2859	373	9	irs	ORG
taxlaw-2859	373	10	doctrines.94	GPE
taxlaw-2859	373	11	section 501(c)(3	LAW
taxlaw-2859	374	1	organization‘s	ORG
taxlaw-2859	374	2	87	CARDINAL
taxlaw-2859	374	3	christian	NORP
taxlaw-2859	374	4	nat’l ministry, inc.	ORG
taxlaw-2859	375	1	v. united states	GPE
taxlaw-2859	375	2	470	CARDINAL
taxlaw-2859	375	3	849	CARDINAL
taxlaw-2859	375	4	855-56	CARDINAL
taxlaw-2859	375	5	10th	ORDINAL
taxlaw-2859	375	6	1972	DATE
taxlaw-2859	377	1	88	CARDINAL
taxlaw-2859	379	1	2008	DATE
taxlaw-2859	380	1	one	CARDINAL
taxlaw-2859	381	1	goldsboro art league, inc.	ORG
taxlaw-2859	382	1	comm’r	CARDINAL
taxlaw-2859	382	2	75	CARDINAL
taxlaw-2859	382	3	337	CARDINAL
taxlaw-2859	382	4	341	CARDINAL
taxlaw-2859	382	5	1980	DATE
taxlaw-2859	382	6	irs	ORG
taxlaw-2859	382	7	two	CARDINAL
taxlaw-2859	382	8	6,500	MONEY
taxlaw-2859	383	1	89	CARDINAL
taxlaw-2859	383	2	world family corp.	ORG
taxlaw-2859	384	1	comm’r	CARDINAL
taxlaw-2859	384	2	81	CARDINAL
taxlaw-2859	384	3	958	CARDINAL
taxlaw-2859	384	4	100	CARDINAL
taxlaw-2859	384	5	1983	DATE
taxlaw-2859	385	1	90	CARDINAL
taxlaw-2859	385	2	orange county	GPE
taxlaw-2859	387	1	comm’r	CARDINAL
taxlaw-2859	387	2	55	CARDINAL
taxlaw-2859	388	1	1602	CARDINAL
taxlaw-2859	388	2	1604	DATE
taxlaw-2859	388	3	1988	DATE
taxlaw-2859	388	4	aff’d	ORG
taxlaw-2859	388	5	893	CARDINAL
taxlaw-2859	388	6	647	CARDINAL
taxlaw-2859	389	1	1990	DATE
taxlaw-2859	390	1	91	CARDINAL
taxlaw-2859	393	1	comm’r	CARDINAL
taxlaw-2859	393	2	950	CARDINAL
taxlaw-2859	393	3	371	CARDINAL
taxlaw-2859	393	4	7th	ORDINAL
taxlaw-2859	393	5	1991	DATE
taxlaw-2859	394	1	92	CARDINAL
taxlaw-2859	397	1	93	CARDINAL
taxlaw-2859	397	2	comm’r	CARDINAL
taxlaw-2859	397	3	72	CARDINAL
taxlaw-2859	397	4	687	CARDINAL
taxlaw-2859	397	5	aff’d	ORG
taxlaw-2859	397	6	625	CARDINAL
taxlaw-2859	397	7	8th	ORDINAL
taxlaw-2859	397	8	1980	DATE
taxlaw-2859	398	1	94	CARDINAL
taxlaw-2859	401	1	95	CARDINAL
taxlaw-2859	403	1	supra	PERSON
taxlaw-2859	403	2	84	CARDINAL
taxlaw-2859	404	1	96	CARDINAL
taxlaw-2859	410	1	united cancer council, inc.	ORG
taxlaw-2859	411	1	comm’r	CARDINAL
taxlaw-2859	411	2	165	CARDINAL
taxlaw-2859	411	3	3d 1173	CARDINAL
taxlaw-2859	411	4	1176	DATE
taxlaw-2859	411	5	7th	ORDINAL
taxlaw-2859	411	6	1999	DATE
taxlaw-2859	413	1	97	CARDINAL
taxlaw-2859	413	2	comm’r	CARDINAL
taxlaw-2859	413	3	92	CARDINAL
taxlaw-2859	413	4	1053	CARDINAL
taxlaw-2859	413	5	1989	DATE
taxlaw-2859	420	1	70-186	CARDINAL
taxlaw-2859	420	2	1970-1	DATE
taxlaw-2859	420	3	128	CARDINAL
taxlaw-2859	420	4	jan. 1970	DATE
taxlaw-2859	421	1	98	CARDINAL
taxlaw-2859	422	1	comm’r	CARDINAL
taxlaw-2859	422	2	78	CARDINAL
taxlaw-2859	422	3	280	CARDINAL
taxlaw-2859	422	4	286	CARDINAL
taxlaw-2859	422	5	1982	DATE
taxlaw-2859	423	1	2017	CARDINAL
taxlaw-2859	423	2	85	CARDINAL
taxlaw-2859	428	1	irs	ORG
taxlaw-2859	428	2	irs	ORG
taxlaw-2859	428	3	about one-third	CARDINAL
taxlaw-2859	428	4	99	CARDINAL
taxlaw-2859	429	1	comm’r	CARDINAL
taxlaw-2859	429	2	950	CARDINAL
taxlaw-2859	429	3	2d 365	DATE
taxlaw-2859	429	4	371	CARDINAL
taxlaw-2859	429	5	1991	DATE
taxlaw-2859	430	1	bruce r. hopkins	PERSON
taxlaw-2859	430	2	10th	ORDINAL
taxlaw-2859	430	3	2011	DATE
taxlaw-2859	431	1	100	CARDINAL
taxlaw-2859	434	1	101	CARDINAL
taxlaw-2859	438	1	1.513-1(b	CARDINAL
taxlaw-2859	439	1	103	CARDINAL
taxlaw-2859	440	1	73-105	CARDINAL
taxlaw-2859	440	2	1973-1	DATE
taxlaw-2859	440	3	264	CARDINAL
taxlaw-2859	440	4	1973	DATE
taxlaw-2859	444	1	73	CARDINAL
taxlaw-2859	444	2	1973-1	DATE
taxlaw-2859	444	3	263	CARDINAL
taxlaw-2859	444	4	1973	DATE
taxlaw-2859	445	1	104	CARDINAL
taxlaw-2859	447	1	1.513–1(b	CARDINAL
taxlaw-2859	448	1	105	CARDINAL
taxlaw-2859	448	2	99	CARDINAL
taxlaw-2859	448	3	634	CARDINAL
taxlaw-2859	448	4	106	CARDINAL
taxlaw-2859	452	1	66	CARDINAL
taxlaw-2859	452	2	220	CARDINAL
taxlaw-2859	452	3	1966	DATE
taxlaw-2859	453	1	107	CARDINAL
taxlaw-2859	455	1	64	CARDINAL
taxlaw-2859	455	2	1964–1	CARDINAL
taxlaw-2859	455	3	186	CARDINAL
taxlaw-2859	455	4	99	CARDINAL
taxlaw-2859	455	5	635	CARDINAL
taxlaw-2859	456	1	86	CARDINAL
taxlaw-2859	456	2	columbia journal of tax	ORG
taxlaw-2859	457	1	irs	ORG
taxlaw-2859	460	1	the american alliance of museums	ORG
taxlaw-2859	460	2	the association of art museum	ORG
taxlaw-2859	461	1	the united states	GPE
taxlaw-2859	462	1	aam accreditation	PERSON
taxlaw-2859	462	2	108	CARDINAL
taxlaw-2859	462	3	orange county	LOC
taxlaw-2859	464	1	comm’r	CARDINAL
taxlaw-2859	464	2	893	CARDINAL
taxlaw-2859	464	3	2d	DATE
taxlaw-2859	464	4	1990	DATE
taxlaw-2859	465	1	109	CARDINAL
taxlaw-2859	465	2	99	CARDINAL
taxlaw-2859	465	3	636	CARDINAL
taxlaw-2859	465	4	110	CARDINAL
taxlaw-2859	467	1	irs	ORG
taxlaw-2859	470	1	2015	CARDINAL
taxlaw-2859	470	2	annual	DATE
taxlaw-2859	470	3	approximately 51 to	CARDINAL
taxlaw-2859	470	4	annual	DATE
taxlaw-2859	471	1	2015	DATE
taxlaw-2859	471	2	2016	CARDINAL
taxlaw-2859	474	1	111	CARDINAL
taxlaw-2859	477	1	mission & vision	ORG
taxlaw-2859	478	1	112	CARDINAL
taxlaw-2859	480	1	2017	CARDINAL
taxlaw-2859	480	2	87	CARDINAL
taxlaw-2859	482	1	114	CARDINAL
taxlaw-2859	483	1	no museum association	ORG
taxlaw-2859	490	1	113	CARDINAL
taxlaw-2859	494	1	113	CARDINAL
taxlaw-2859	494	2	2007	DATE
taxlaw-2859	495	1	114	CARDINAL
taxlaw-2859	495	2	margie fishman	PERSON
taxlaw-2859	495	3	delaware art museum	ORG
taxlaw-2859	495	4	delaware	GPE
taxlaw-2859	495	5	june 19, 2014	DATE
taxlaw-2859	496	1	perma.cc/672m-kgym	PERSON
taxlaw-2859	496	2	the delaware art museum	ORG
taxlaw-2859	496	3	one	CARDINAL
taxlaw-2859	497	1	115	CARDINAL
taxlaw-2859	497	2	delaware	GPE
taxlaw-2859	497	3	art museum	ORG
taxlaw-2859	497	4	june 18, 2014	DATE
taxlaw-2859	498	1	randolph college	ORG
taxlaw-2859	498	2	maier museum	ORG
taxlaw-2859	498	3	mar. 12, 2014	DATE
taxlaw-2859	500	1	116	CARDINAL
taxlaw-2859	500	2	supra	PERSON
taxlaw-2859	500	3	113	CARDINAL
taxlaw-2859	500	4	88	CARDINAL
taxlaw-2859	501	1	118	CARDINAL
taxlaw-2859	502	1	119	CARDINAL
taxlaw-2859	502	2	121	CARDINAL
taxlaw-2859	502	3	122	CARDINAL
taxlaw-2859	503	1	one	CARDINAL
taxlaw-2859	503	2	four	CARDINAL
taxlaw-2859	503	3	lawrence lessig	PERSON
taxlaw-2859	503	4	chicago	GPE
taxlaw-2859	504	1	isabelle graw	PERSON
taxlaw-2859	505	1	117 moma	QUANTITY
taxlaw-2859	505	2	2001	DATE
taxlaw-2859	506	1	118 finkel	PERSON
taxlaw-2859	506	2	4	CARDINAL
taxlaw-2859	506	3	walker museum	ORG
taxlaw-2859	507	1	119	CARDINAL
taxlaw-2859	507	2	moma	ORG
taxlaw-2859	507	3	2010	DATE
taxlaw-2859	508	1	whitney museum	ORG
taxlaw-2859	508	2	2013	DATE
taxlaw-2859	510	1	120	CARDINAL
taxlaw-2859	510	2	lacma audit committee	ORG
taxlaw-2859	510	3	2009	DATE
taxlaw-2859	511	1	january 13	DATE
taxlaw-2859	511	2	2016	DATE
taxlaw-2859	511	3	jan 13,	DATE
taxlaw-2859	511	4	2016	DATE
taxlaw-2859	511	5	jul 20,	DATE
taxlaw-2859	511	6	2016	DATE
taxlaw-2859	512	1	121	CARDINAL
taxlaw-2859	512	2	christopher knight	PERSON
taxlaw-2859	512	3	moca	PERSON
taxlaw-2859	512	4	culver city	GPE
taxlaw-2859	512	5	l.a. times	ORG
taxlaw-2859	512	6	june 11, 2014	DATE
taxlaw-2859	512	7	http://www.latimes.com/entertainment/arts/culture/la-et-cm-moca-loan-frank-stellahonor-fraser-gallery-20140610-column.html	PERSON
taxlaw-2859	514	1	123	CARDINAL
taxlaw-2859	514	2	lawrence lessig	PERSON
taxlaw-2859	514	3	chicago	GPE
taxlaw-2859	514	4	27	CARDINAL
taxlaw-2859	515	1	661	CARDINAL
taxlaw-2859	515	2	662	CARDINAL
taxlaw-2859	515	3	1998	DATE
taxlaw-2859	516	1	124	CARDINAL
taxlaw-2859	516	2	2	CARDINAL
taxlaw-2859	516	3	142	CARDINAL
taxlaw-2859	517	1	125	CARDINAL
taxlaw-2859	517	2	62	DATE
taxlaw-2859	520	1	judith b. prowda	PERSON
taxlaw-2859	520	2	182	CARDINAL
taxlaw-2859	520	3	2013	DATE
taxlaw-2859	520	4	between 2017	CARDINAL
taxlaw-2859	520	5	89	CARDINAL
taxlaw-2859	521	1	126	CARDINAL
taxlaw-2859	523	1	127	CARDINAL
taxlaw-2859	527	1	130	CARDINAL
taxlaw-2859	527	2	the 1970s and	DATE
taxlaw-2859	527	3	itself.132	NORP
taxlaw-2859	529	1	126	CARDINAL
taxlaw-2859	529	2	2	CARDINAL
taxlaw-2859	529	3	45	DATE
taxlaw-2859	529	4	61	DATE
taxlaw-2859	530	1	john gapper & peter	ORG
taxlaw-2859	530	2	davos 2015	DATE
taxlaw-2859	530	3	nouriel roubini	PERSON
taxlaw-2859	531	1	jan. 22, 2015	DATE
taxlaw-2859	531	2	http://www.ft.com/intl/cms/s/0/992dcf86-a250-11e4-aba2-00144feab7de.html#axzz4b9dt8w1u	DATE
taxlaw-2859	533	1	127	CARDINAL
taxlaw-2859	533	2	2	CARDINAL
taxlaw-2859	533	3	147	CARDINAL
taxlaw-2859	534	1	andrew m. goldstein	PERSON
taxlaw-2859	534	2	jan. 28, 2013	DATE
taxlaw-2859	534	3	http://www.artspace.com/magazine/news_events/1_28_13	GPE
taxlaw-2859	536	1	128	CARDINAL
taxlaw-2859	536	2	2	CARDINAL
taxlaw-2859	536	3	7	DATE
taxlaw-2859	537	1	martha buskirk	PERSON
taxlaw-2859	537	2	3rd	ORDINAL
taxlaw-2859	537	3	2012	DATE
taxlaw-2859	538	1	129	CARDINAL
taxlaw-2859	538	2	2	CARDINAL
taxlaw-2859	538	3	29	CARDINAL
taxlaw-2859	538	4	diedrich diederichsen	PERSON
taxlaw-2859	538	5	2008	DATE
taxlaw-2859	538	6	thornton	PERSON
taxlaw-2859	538	7	supra	PERSON
taxlaw-2859	538	8	8	CARDINAL
taxlaw-2859	538	9	100	CARDINAL
taxlaw-2859	538	10	one	CARDINAL
taxlaw-2859	539	1	130	CARDINAL
taxlaw-2859	539	2	2	CARDINAL
taxlaw-2859	539	3	26–27	CARDINAL
taxlaw-2859	540	1	thornton	PERSON
taxlaw-2859	540	2	supra	PERSON
taxlaw-2859	540	3	8	CARDINAL
taxlaw-2859	540	4	100	CARDINAL
taxlaw-2859	540	5	2	CARDINAL
taxlaw-2859	540	6	20–21	CARDINAL
taxlaw-2859	541	1	131	CARDINAL
taxlaw-2859	541	2	2	CARDINAL
taxlaw-2859	541	3	21	CARDINAL
taxlaw-2859	541	4	132	CARDINAL
taxlaw-2859	542	1	55	DATE
taxlaw-2859	543	1	thornton	PERSON
taxlaw-2859	543	2	supra	PERSON
taxlaw-2859	543	3	8	CARDINAL
taxlaw-2859	543	4	100	CARDINAL
taxlaw-2859	544	1	90	CARDINAL
taxlaw-2859	544	2	columbia	ORG
taxlaw-2859	545	1	today	DATE
taxlaw-2859	545	2	the first years	DATE
taxlaw-2859	550	1	133	CARDINAL
taxlaw-2859	550	2	2	CARDINAL
taxlaw-2859	550	3	54	DATE
taxlaw-2859	551	1	supra	PERSON
taxlaw-2859	551	2	55	CARDINAL
taxlaw-2859	551	3	8	DATE
taxlaw-2859	552	1	134	CARDINAL
taxlaw-2859	553	1	121	CARDINAL
taxlaw-2859	554	1	thornton	PERSON
taxlaw-2859	554	2	supra	PERSON
taxlaw-2859	554	3	8	CARDINAL
taxlaw-2859	554	4	100	CARDINAL
taxlaw-2859	555	1	135	CARDINAL
taxlaw-2859	556	1	26	CARDINAL
taxlaw-2859	557	1	thornton	PERSON
taxlaw-2859	557	2	supra	PERSON
taxlaw-2859	557	3	8	CARDINAL
taxlaw-2859	557	4	100	CARDINAL
taxlaw-2859	558	1	136	CARDINAL
taxlaw-2859	559	1	99	CARDINAL
taxlaw-2859	559	2	137	CARDINAL
taxlaw-2859	560	1	99–100	CARDINAL
taxlaw-2859	561	1	138	CARDINAL
taxlaw-2859	561	2	103–06	DATE
taxlaw-2859	562	1	139	CARDINAL
taxlaw-2859	563	1	102-03	CARDINAL
taxlaw-2859	564	1	140	CARDINAL
taxlaw-2859	565	1	229	CARDINAL
taxlaw-2859	565	2	141	CARDINAL
taxlaw-2859	565	3	supra	PERSON
taxlaw-2859	565	4	64	CARDINAL
taxlaw-2859	565	5	2	CARDINAL
taxlaw-2859	565	6	44	DATE
taxlaw-2859	565	7	142	CARDINAL
taxlaw-2859	565	8	2	CARDINAL
taxlaw-2859	565	9	102	CARDINAL
taxlaw-2859	565	10	2017	CARDINAL
taxlaw-2859	565	11	91	CARDINAL
taxlaw-2859	568	1	1	CARDINAL
taxlaw-2859	569	1	irs	ORG
taxlaw-2859	573	1	section 4958	LAW
taxlaw-2859	574	1	irs	ORG
taxlaw-2859	575	1	144	CARDINAL
taxlaw-2859	575	2	irs	ORG
taxlaw-2859	576	1	first	ORDINAL
taxlaw-2859	576	2	4958	DATE
taxlaw-2859	576	3	irs	ORG
taxlaw-2859	576	4	irs	ORG
taxlaw-2859	576	5	gallery”.148	ORG
taxlaw-2859	576	6	irs	ORG
taxlaw-2859	576	7	143	CARDINAL
taxlaw-2859	576	8	recent years	DATE
taxlaw-2859	577	1	rm vaughn	PERSON
taxlaw-2859	577	2	the 1%	PERCENT
taxlaw-2859	578	1	cbc	ORG
taxlaw-2859	578	2	july 8, 2016	DATE
taxlaw-2859	580	1	144	CARDINAL
taxlaw-2859	580	2	9390	DATE
taxlaw-2859	580	3	2008-18	DATE
taxlaw-2859	580	4	852	CARDINAL
taxlaw-2859	580	5	855	CARDINAL
taxlaw-2859	580	6	2008	DATE
taxlaw-2859	581	1	145	CARDINAL
taxlaw-2859	583	1	1-501(c)(3)-1(f)(2)(iv	CARDINAL
taxlaw-2859	583	2	1-3	CARDINAL
taxlaw-2859	583	3	146	CARDINAL
taxlaw-2859	585	1	1-501(c)(3)-1(f)(2)(iv	CARDINAL
taxlaw-2859	585	2	1(i	CARDINAL
taxlaw-2859	586	1	147	CARDINAL
taxlaw-2859	588	1	1-501(c)(3)-1(f)(2)(iv	CARDINAL
taxlaw-2859	589	1	148	CARDINAL
taxlaw-2859	591	1	1-501(c)(3)-1(f)(2)(iv	CARDINAL
taxlaw-2859	591	2	1(iii	CARDINAL
taxlaw-2859	592	1	149	CARDINAL
taxlaw-2859	592	2	irs	ORG
taxlaw-2859	593	1	92	CARDINAL
taxlaw-2859	594	1	third	ORDINAL
taxlaw-2859	594	2	irs	ORG
taxlaw-2859	595	1	irs	ORG
taxlaw-2859	595	2	1992	DATE
taxlaw-2859	595	3	9408006	DATE
taxlaw-2859	596	1	irs	ORG
taxlaw-2859	596	2	501(c)(3	CARDINAL
taxlaw-2859	599	1	irs	ORG
taxlaw-2859	599	2	9408006	CARDINAL
taxlaw-2859	599	3	one	CARDINAL
taxlaw-2859	605	1	1-501(c)(3)–1(f)(2)(iv	CARDINAL
taxlaw-2859	605	2	2 (2008	DATE
taxlaw-2859	606	1	150	CARDINAL
taxlaw-2859	608	1	1-501(c)(3	CARDINAL
taxlaw-2859	608	2	1(f)(2)(iv	DATE
taxlaw-2859	608	3	1(iii	CARDINAL
taxlaw-2859	608	4	o	DATE
taxlaw-2859	612	1	section 501(c)(3	LAW
taxlaw-2859	613	1	151	CARDINAL
taxlaw-2859	613	2	94–08–006	CARDINAL
taxlaw-2859	613	3	dec. 4, 1992	DATE
taxlaw-2859	614	1	152	CARDINAL
taxlaw-2859	617	1	2017	CARDINAL
taxlaw-2859	617	2	93	CARDINAL
taxlaw-2859	618	1	european	NORP
taxlaw-2859	620	1	irs	ORG
taxlaw-2859	621	1	irs	ORG
taxlaw-2859	622	1	irs	ORG
taxlaw-2859	623	1	irs	ORG
taxlaw-2859	623	2	2014	DATE
taxlaw-2859	624	1	irs	ORG
taxlaw-2859	625	1	9408006	DATE
taxlaw-2859	626	1	irs	ORG
taxlaw-2859	627	1	irs	ORG
taxlaw-2859	629	1	9408006	DATE
taxlaw-2859	630	1	9407006	DATE
taxlaw-2859	631	1	9408006	DATE
taxlaw-2859	631	2	one	CARDINAL
taxlaw-2859	633	1	154	CARDINAL
taxlaw-2859	634	1	155	CARDINAL
taxlaw-2859	635	1	2012–10–043	CARDINAL
taxlaw-2859	635	2	2011	DATE
taxlaw-2859	636	1	2	CARDINAL
taxlaw-2859	636	2	section 1.501(c)(3)1(d)(1)(iii	LAW
taxlaw-2859	637	1	156	CARDINAL
taxlaw-2859	640	1	157	CARDINAL
taxlaw-2859	641	1	2012–10–043	CARDINAL
taxlaw-2859	641	2	155	CARDINAL
taxlaw-2859	641	3	94	CARDINAL
taxlaw-2859	641	4	columbia journal of tax	ORG
taxlaw-2859	646	1	9408006	CARDINAL
taxlaw-2859	648	1	three	CARDINAL
taxlaw-2859	650	1	third	ORDINAL
taxlaw-2859	650	2	third	ORDINAL
taxlaw-2859	651	1	159	CARDINAL
taxlaw-2859	651	2	crayola gallery	ORG
taxlaw-2859	652	1	2	CARDINAL
taxlaw-2859	654	1	158	CARDINAL
taxlaw-2859	654	2	6	CARDINAL
taxlaw-2859	655	1	comm’r	CARDINAL
taxlaw-2859	655	2	74	CARDINAL
taxlaw-2859	656	1	1485	CARDINAL
taxlaw-2859	656	2	1493	CARDINAL
taxlaw-2859	656	3	1997	DATE
taxlaw-2859	657	1	159	CARDINAL
taxlaw-2859	657	2	united cancer council, inc.	ORG
taxlaw-2859	658	1	comm’r	CARDINAL
taxlaw-2859	658	2	165	CARDINAL
taxlaw-2859	658	3	1173	CARDINAL
taxlaw-2859	658	4	7th	ORDINAL
taxlaw-2859	658	5	1999	DATE
taxlaw-2859	658	6	90%	PERCENT
taxlaw-2859	659	1	160	CARDINAL
taxlaw-2859	660	1	2017	CARDINAL
taxlaw-2859	660	2	95	CARDINAL
taxlaw-2859	662	1	third	ORDINAL
taxlaw-2859	662	2	162	CARDINAL
taxlaw-2859	663	1	irs	ORG
taxlaw-2859	663	2	the art museum	ORG
taxlaw-2859	664	1	90%	PERCENT
taxlaw-2859	664	2	irs	ORG
taxlaw-2859	665	1	american campaign academy	ORG
taxlaw-2859	665	2	166	CARDINAL
taxlaw-2859	666	1	third	ORDINAL
taxlaw-2859	666	2	american campaign academy	ORG
taxlaw-2859	667	1	161	CARDINAL
taxlaw-2859	667	2	mark walhimer	PERSON
taxlaw-2859	667	3	101	CARDINAL
taxlaw-2859	667	4	190	CARDINAL
taxlaw-2859	667	5	2015	CARDINAL
taxlaw-2859	668	1	mary hutchins reed	PERSON
taxlaw-2859	668	2	13	CARDINAL
taxlaw-2859	669	1	13	CARDINAL
taxlaw-2859	669	2	1995	DATE
taxlaw-2859	669	3	barstow	PERSON
taxlaw-2859	669	4	44	CARDINAL
taxlaw-2859	669	5	christie's	ORG
taxlaw-2859	669	6	the brooklyn museum	FAC
taxlaw-2859	669	7	thornton	PERSON
taxlaw-2859	669	8	supra	PERSON
taxlaw-2859	669	9	8	CARDINAL
taxlaw-2859	669	10	100	CARDINAL
taxlaw-2859	670	1	162	CARDINAL
taxlaw-2859	670	2	american	NORP
taxlaw-2859	670	3	comm’r	CARDINAL
taxlaw-2859	670	4	92	CARDINAL
taxlaw-2859	670	5	1053	CARDINAL
taxlaw-2859	670	6	1989	DATE
taxlaw-2859	671	1	163	CARDINAL
taxlaw-2859	671	2	united cancer council, inc.	ORG
taxlaw-2859	672	1	comm’r	CARDINAL
taxlaw-2859	672	2	165	CARDINAL
taxlaw-2859	672	3	1176	CARDINAL
taxlaw-2859	673	1	one	CARDINAL
taxlaw-2859	674	1	164	CARDINAL
taxlaw-2859	676	1	1-501(c)(3	CARDINAL
taxlaw-2859	676	2	1(d)(1)(iii	CARDINAL
taxlaw-2859	676	3	2	CARDINAL
taxlaw-2859	676	4	165	CARDINAL
taxlaw-2859	677	1	2015	DATE
taxlaw-2859	678	1	166	CARDINAL
taxlaw-2859	678	2	american	NORP
taxlaw-2859	678	3	162	CARDINAL
taxlaw-2859	678	4	167	CARDINAL
taxlaw-2859	679	1	96	CARDINAL
taxlaw-2859	680	1	american campaign academy	ORG
taxlaw-2859	682	1	irs	ORG
taxlaw-2859	682	2	treasury regulation §1.501(c)(3)1(d)(1)(ii	ORG
taxlaw-2859	688	1	irs	ORG
taxlaw-2859	688	2	1987	DATE
taxlaw-2859	688	3	section 501(c)(3	LAW
taxlaw-2859	691	1	168	CARDINAL
taxlaw-2859	693	1	1.501(c)(3)-1(d)(2)(ii	CARDINAL
taxlaw-2859	694	1	169	CARDINAL
taxlaw-2859	695	1	gen.	PERSON
taxlaw-2859	697	1	39,598	CARDINAL
taxlaw-2859	697	2	1987	DATE
taxlaw-2859	698	1	170	CARDINAL
taxlaw-2859	699	1	gen.	PERSON
taxlaw-2859	701	1	39,862	CARDINAL
taxlaw-2859	701	2	36	DATE
taxlaw-2859	701	3	1991	DATE
taxlaw-2859	702	1	171	CARDINAL
taxlaw-2859	704	1	71	CARDINAL
taxlaw-2859	704	2	1971–2	CARDINAL
taxlaw-2859	704	3	228	CARDINAL
taxlaw-2859	706	1	76	CARDINAL
taxlaw-2859	706	2	1976–1	CARDINAL
taxlaw-2859	706	3	152	CARDINAL
taxlaw-2859	708	1	80–34–018	CARDINAL
taxlaw-2859	708	2	1980	DATE
taxlaw-2859	708	3	75%	PERCENT
taxlaw-2859	709	1	2017	CARDINAL
taxlaw-2859	709	2	97	CARDINAL
taxlaw-2859	709	3	irs	ORG
taxlaw-2859	709	4	173	CARDINAL
taxlaw-2859	712	1	activity.178	GPE
taxlaw-2859	712	2	hours	TIME
taxlaw-2859	712	3	irs	ORG
taxlaw-2859	712	4	hours	TIME
taxlaw-2859	712	5	172	CARDINAL
taxlaw-2859	713	1	gen.	PERSON
taxlaw-2859	714	1	39,862	CARDINAL
taxlaw-2859	714	2	170	CARDINAL
taxlaw-2859	714	3	76	DATE
taxlaw-2859	716	1	173	CARDINAL
taxlaw-2859	717	1	78-131	CARDINAL
taxlaw-2859	717	2	1978–1	CARDINAL
taxlaw-2859	717	3	157	CARDINAL
taxlaw-2859	717	4	174	CARDINAL
taxlaw-2859	717	5	71	CARDINAL
taxlaw-2859	718	1	202	CARDINAL
taxlaw-2859	718	2	1978	DATE
taxlaw-2859	719	1	8849072	DATE
taxlaw-2859	719	2	sept. 10, 1988	DATE
taxlaw-2859	720	1	175	CARDINAL
taxlaw-2859	721	1	1991	DATE
taxlaw-2859	722	1	176	CARDINAL
taxlaw-2859	722	2	goldsboro art league, inc.	ORG
taxlaw-2859	723	1	comm’r	CARDINAL
taxlaw-2859	723	2	75	CARDINAL
taxlaw-2859	723	3	337	CARDINAL
taxlaw-2859	723	4	341	CARDINAL
taxlaw-2859	723	5	1980	DATE
taxlaw-2859	723	6	cleveland creative arts guild	ORG
taxlaw-2859	723	7	1985–316	CARDINAL
taxlaw-2859	723	8	1986	DATE
taxlaw-2859	724	1	201441017	CARDINAL
taxlaw-2859	724	2	july 18, 2014	DATE
taxlaw-2859	725	1	177	CARDINAL
taxlaw-2859	725	2	irs	ORG
taxlaw-2859	726	1	irs	ORG
taxlaw-2859	727	1	50%	PERCENT
taxlaw-2859	729	1	irs	ORG
taxlaw-2859	730	1	178	CARDINAL
taxlaw-2859	730	2	ginsburg v. comm’r	PERSON
taxlaw-2859	730	3	46	CARDINAL
taxlaw-2859	731	1	47	DATE
taxlaw-2859	734	1	75-286	CARDINAL
taxlaw-2859	734	2	1975-2	DATE
taxlaw-2859	734	3	210	CARDINAL
taxlaw-2859	736	1	6814	DATE
taxlaw-2859	736	2	1968-1	DATE
taxlaw-2859	736	3	243	CARDINAL
taxlaw-2859	737	1	179	CARDINAL
taxlaw-2859	737	2	71	CARDINAL
taxlaw-2859	738	1	202	CARDINAL
taxlaw-2859	738	2	1978	DATE
taxlaw-2859	738	3	goldsboro art league, inc.	ORG
taxlaw-2859	739	1	comm’r	CARDINAL
taxlaw-2859	739	2	75	CARDINAL
taxlaw-2859	739	3	337	CARDINAL
taxlaw-2859	739	4	341	CARDINAL
taxlaw-2859	739	5	1980	DATE
taxlaw-2859	739	6	cleveland creative arts guild	ORG
taxlaw-2859	739	7	1985–316	CARDINAL
taxlaw-2859	739	8	1985	DATE
taxlaw-2859	740	1	180	CARDINAL
taxlaw-2859	741	1	sept. 10, 1988	DATE
taxlaw-2859	742	1	aug. 13, 1986	DATE
taxlaw-2859	745	1	80–34–018	DATE
taxlaw-2859	745	2	14, 1980	DATE
taxlaw-2859	747	1	2008–29	CARDINAL
taxlaw-2859	747	2	046	CARDINAL
taxlaw-2859	747	3	17, 2008	DATE
taxlaw-2859	749	1	2011–25–044	CARDINAL
taxlaw-2859	749	2	mar. 30, 2011	DATE
taxlaw-2859	750	1	2014–41–017	CARDINAL
taxlaw-2859	750	2	jul. 18, 2014	DATE
taxlaw-2859	751	1	181	CARDINAL
taxlaw-2859	752	1	98	CARDINAL
taxlaw-2859	755	1	9407006	DATE
taxlaw-2859	756	1	irs	ORG
taxlaw-2859	757	1	9407006	DATE
taxlaw-2859	758	1	9407006	DATE
taxlaw-2859	759	1	9407006	DATE
taxlaw-2859	760	1	irs	ORG
taxlaw-2859	764	1	9407006	DATE
taxlaw-2859	765	1	182	CARDINAL
taxlaw-2859	766	1	94–08–006	CARDINAL
taxlaw-2859	766	2	dec. 4, 1992	DATE
taxlaw-2859	768	1	183	CARDINAL
taxlaw-2859	769	1	70-186	CARDINAL
taxlaw-2859	769	2	1970-1	DATE
taxlaw-2859	769	3	128	CARDINAL
taxlaw-2859	770	1	184	CARDINAL
taxlaw-2859	770	2	supra	PERSON
taxlaw-2859	770	3	8	CARDINAL
taxlaw-2859	770	4	100	CARDINAL
taxlaw-2859	770	5	2017	CARDINAL
taxlaw-2859	770	6	99	CARDINAL
taxlaw-2859	773	1	3	CARDINAL
taxlaw-2859	774	1	irs	ORG
taxlaw-2859	775	1	188	CARDINAL
taxlaw-2859	775	2	irs	ORG
taxlaw-2859	775	3	irs	ORG
taxlaw-2859	777	1	irs	ORG
taxlaw-2859	782	1	185	CARDINAL
taxlaw-2859	782	2	44	DATE
taxlaw-2859	784	1	christie’s	ORG
taxlaw-2859	784	2	50,000	MONEY
taxlaw-2859	785	1	186	CARDINAL
taxlaw-2859	785	2	10%	PERCENT
taxlaw-2859	785	3	$10 million	MONEY
taxlaw-2859	785	4	$1 million	MONEY
taxlaw-2859	785	5	larger than 10%	PERCENT
taxlaw-2859	785	6	100,000	MONEY
taxlaw-2859	785	7	10,000	MONEY
taxlaw-2859	786	1	187	CARDINAL
taxlaw-2859	787	1	188	CARDINAL
taxlaw-2859	788	1	gen.	PERSON
taxlaw-2859	789	1	39,862	CARDINAL
taxlaw-2859	789	2	170	CARDINAL
taxlaw-2859	789	3	39–47	CARDINAL
taxlaw-2859	789	4	nov. 22, 1991	DATE
taxlaw-2859	790	1	189	CARDINAL
taxlaw-2859	791	1	comm’r	CARDINAL
taxlaw-2859	791	2	74	CARDINAL
taxlaw-2859	791	3	1324	CARDINAL
taxlaw-2859	791	4	1980	DATE
taxlaw-2859	792	1	100	CARDINAL
taxlaw-2859	792	2	columbia	ORG
taxlaw-2859	795	1	irs	ORG
taxlaw-2859	798	1	one	CARDINAL
taxlaw-2859	802	1	irs	ORG
taxlaw-2859	806	1	irs	ORG
taxlaw-2859	806	2	one	CARDINAL
taxlaw-2859	808	1	190	CARDINAL
taxlaw-2859	809	1	2006–22–055	CARDINAL
taxlaw-2859	809	2	mar. 7, 2006	DATE
taxlaw-2859	810	1	2012–35–021	CARDINAL
taxlaw-2859	810	2	june 4, 2012	DATE
taxlaw-2859	811	1	2013–09–016	PERSON
taxlaw-2859	811	2	dec. 5, 2012	DATE
taxlaw-2859	812	1	191	CARDINAL
taxlaw-2859	813	1	2012–10–043	CARDINAL
taxlaw-2859	813	2	dec. 13, 2011	DATE
taxlaw-2859	814	1	192	CARDINAL
taxlaw-2859	814	2	20	CARDINAL
taxlaw-2859	814	3	193	CARDINAL
taxlaw-2859	815	1	2017	CARDINAL
taxlaw-2859	815	2	101	CARDINAL
taxlaw-2859	820	1	day	DATE
taxlaw-2859	822	1	irs	ORG
taxlaw-2859	824	1	one	CARDINAL
taxlaw-2859	826	1	irs	ORG
taxlaw-2859	826	2	2004-51	DATE
taxlaw-2859	826	3	2004-1	DATE
taxlaw-2859	826	4	974	CARDINAL
taxlaw-2859	827	1	196	CARDINAL
taxlaw-2859	827	2	irs	ORG
taxlaw-2859	828	1	194	CARDINAL
taxlaw-2859	828	2	mary hutchins reed	PERSON
taxlaw-2859	828	3	13	CARDINAL
taxlaw-2859	829	1	13	CARDINAL
taxlaw-2859	829	2	1995	DATE
taxlaw-2859	829	3	gilbert	PERSON
taxlaw-2859	829	4	21 (1992	DATE
taxlaw-2859	830	1	195	CARDINAL
taxlaw-2859	830	2	99	CARDINAL
taxlaw-2859	831	1	196	CARDINAL
taxlaw-2859	831	2	2004-51	DATE
taxlaw-2859	831	3	2004-1	DATE
taxlaw-2859	831	4	974	CARDINAL
taxlaw-2859	831	5	197	CARDINAL
taxlaw-2859	832	1	2005–28–029	CARDINAL
taxlaw-2859	832	2	20, 2005	DATE
taxlaw-2859	834	1	feb. 14, 2014	DATE
taxlaw-2859	835	1	198	CARDINAL
taxlaw-2859	836	1	sept. 25, 2008	DATE
taxlaw-2859	837	1	102	CARDINAL
taxlaw-2859	837	2	columbia	ORG
taxlaw-2859	837	3	2004-51	DATE
taxlaw-2859	839	1	4	CARDINAL
taxlaw-2859	840	1	at least one	CARDINAL
taxlaw-2859	840	2	irs	ORG
taxlaw-2859	841	1	9407006	DATE
taxlaw-2859	847	1	199	CARDINAL
taxlaw-2859	848	1	2013–14–047	CARDINAL
taxlaw-2859	848	2	jan. 10, 2013	DATE
taxlaw-2859	848	3	one	CARDINAL
taxlaw-2859	848	4	four	CARDINAL
taxlaw-2859	849	1	200	CARDINAL
taxlaw-2859	850	1	2014–36–050	CARDINAL
taxlaw-2859	851	1	june 12, 2014	DATE
taxlaw-2859	852	1	201	CARDINAL
taxlaw-2859	853	1	sept. 24, 2009	DATE
taxlaw-2859	854	1	202	CARDINAL
taxlaw-2859	854	2	austria	GPE
taxlaw-2859	854	3	142	CARDINAL
taxlaw-2859	854	4	f. supp	PERSON
taxlaw-2859	855	1	2d 1187, 1205	DATE
taxlaw-2859	855	2	c.d. cal	ORG
taxlaw-2859	855	3	2011	DATE
taxlaw-2859	856	1	203	CARDINAL
taxlaw-2859	856	2	supra	PERSON
taxlaw-2859	856	3	162–67	DATE
taxlaw-2859	857	1	artisans, inc.	ORG
taxlaw-2859	858	1	comm’r	CARDINAL
taxlaw-2859	858	2	71	CARDINAL
taxlaw-2859	859	1	202	CARDINAL
taxlaw-2859	862	1	jul. 19, 1991	DATE
taxlaw-2859	862	2	ubit	PERSON
taxlaw-2859	864	1	aug. 13, 1986	DATE
taxlaw-2859	865	1	2017	CARDINAL
taxlaw-2859	865	2	103	CARDINAL
taxlaw-2859	866	1	206	CARDINAL
taxlaw-2859	869	1	204	CARDINAL
taxlaw-2859	869	2	today	DATE
taxlaw-2859	870	1	205	CARDINAL
taxlaw-2859	871	1	comm’r	CARDINAL
taxlaw-2859	872	1	950	CARDINAL
taxlaw-2859	872	2	371	CARDINAL
taxlaw-2859	872	3	1991	DATE
taxlaw-2859	874	1	206	CARDINAL
taxlaw-2859	874	2	mike boehm	PERSON
taxlaw-2859	874	3	l.a. times	ORG
taxlaw-2859	874	4	jan. 9, 2015	DATE
taxlaw-2859	874	5	http://www.latimes.com/entertainment/arts/culture/la-et-cm-art-museums-financial-surveygetty-lacma-eli-broad-hammer-aamd-20150108-story.html	PERSON
taxlaw-2859	874	6	only 15%	PERCENT
taxlaw-2859	876	1	207	CARDINAL
taxlaw-2859	876	2	john d. colombo	PERSON
taxlaw-2859	876	3	58	CARDINAL
taxlaw-2859	876	4	fla	GPE
taxlaw-2859	877	1	l. rev	PERSON
taxlaw-2859	877	2	1063	CARDINAL
taxlaw-2859	877	3	1087	DATE
taxlaw-2859	877	4	2006	DATE
taxlaw-2859	879	1	brian frye	PERSON
taxlaw-2859	879	2	2016	DATE
taxlaw-2859	880	1	208	CARDINAL
taxlaw-2859	880	2	better business bureau	ORG
taxlaw-2859	880	3	washington	GPE
taxlaw-2859	880	4	d.c.	GPE
taxlaw-2859	881	1	v. united states	GPE
taxlaw-2859	882	1	279	CARDINAL
taxlaw-2859	882	2	u.s.	GPE
taxlaw-2859	882	3	279	CARDINAL
taxlaw-2859	882	4	326	CARDINAL
taxlaw-2859	883	1	209	CARDINAL
taxlaw-2859	883	2	jessica pena & alexander	ORG
taxlaw-2859	883	3	reid	PERSON
taxlaw-2859	883	4	76	CARDINAL
taxlaw-2859	884	1	l. rev	PERSON
taxlaw-2859	884	2	1855	DATE
taxlaw-2859	884	3	1877	DATE
taxlaw-2859	884	4	dec. 2001	DATE
taxlaw-2859	885	1	210	CARDINAL
taxlaw-2859	885	2	jeanne-claude	PERSON
taxlaw-2859	885	3	robert smithson	PERSON
taxlaw-2859	886	1	104	CARDINAL
taxlaw-2859	888	1	211	CARDINAL
taxlaw-2859	901	1	211	CARDINAL
taxlaw-2859	902	1	comm’r	CARDINAL
taxlaw-2859	902	2	74	CARDINAL
taxlaw-2859	902	3	1324	CARDINAL
taxlaw-2859	902	4	1980	DATE
taxlaw-2859	903	1	675 f.2d	MONEY
taxlaw-2859	903	2	244	CARDINAL
taxlaw-2859	903	3	9th	ORDINAL
taxlaw-2859	903	4	1982	DATE
taxlaw-2859	904	1	212	CARDINAL
taxlaw-2859	904	2	2	CARDINAL
taxlaw-2859	904	3	92	CARDINAL
taxlaw-2859	906	1	213	CARDINAL
taxlaw-2859	906	2	950	CARDINAL
taxlaw-2859	906	3	373	CARDINAL
taxlaw-2859	906	4	group, inc.	ORG
taxlaw-2859	907	1	70	CARDINAL
taxlaw-2859	907	2	352	CARDINAL
taxlaw-2859	907	3	359	CARDINAL
taxlaw-2859	907	4	1978	DATE
taxlaw-2859	908	1	214	CARDINAL
taxlaw-2859	910	1	2017	CARDINAL
taxlaw-2859	910	2	105	CARDINAL
taxlaw-2859	917	1	moca	PERSON
taxlaw-2859	917	2	the brooklyn museum of art	ORG
taxlaw-2859	917	3	new york	GPE
taxlaw-2859	917	4	frankfurt	GPE
taxlaw-2859	917	5	the guggenheim museum bilbao	ORG
taxlaw-2859	917	6	spain	GPE
taxlaw-2859	919	1	three	CARDINAL
taxlaw-2859	921	1	irs	ORG
taxlaw-2859	922	1	irs	ORG
taxlaw-2859	922	2	215	CARDINAL
taxlaw-2859	922	3	73	CARDINAL
taxlaw-2859	922	4	216	CARDINAL
taxlaw-2859	923	1	217	CARDINAL
taxlaw-2859	923	2	irs	ORG
taxlaw-2859	924	1	four	CARDINAL
taxlaw-2859	924	2	each year	DATE
taxlaw-2859	924	3	less than four percent	PERCENT
taxlaw-2859	924	4	the year	DATE
taxlaw-2859	926	1	irs	ORG
taxlaw-2859	927	1	irs	ORG
taxlaw-2859	928	1	80–40–014	CARDINAL
taxlaw-2859	929	1	july 9, 1980	DATE
taxlaw-2859	930	1	106	CARDINAL
taxlaw-2859	933	1	one	CARDINAL
taxlaw-2859	933	2	irs	ORG
taxlaw-2859	933	3	irs	ORG
taxlaw-2859	933	4	irs	ORG
taxlaw-2859	934	1	irs	ORG
taxlaw-2859	937	1	218	CARDINAL
taxlaw-2859	941	1	1.1513–4(c)(2)(ii	CARDINAL
taxlaw-2859	946	1	1.513–4(c)(2)(i	CARDINAL
taxlaw-2859	947	1	220	CARDINAL
taxlaw-2859	949	1	221	CARDINAL
taxlaw-2859	953	1	222	CARDINAL
taxlaw-2859	955	1	1.513-4(c)(2)(iii	CARDINAL
taxlaw-2859	958	1	1.1513-4(f	CARDINAL
taxlaw-2859	959	1	2017	CARDINAL
taxlaw-2859	959	2	107	CARDINAL
taxlaw-2859	964	1	990	ORG
taxlaw-2859	964	2	223	CARDINAL
taxlaw-2859	969	1	2014	DATE
taxlaw-2859	969	2	the delaware art museum	ORG
taxlaw-2859	969	3	the delaware art museum	ORG
taxlaw-2859	969	4	smithsonian american art museum	ORG
taxlaw-2859	970	1	224	CARDINAL
taxlaw-2859	970	2	two-year	DATE
taxlaw-2859	970	3	the national academy	ORG
taxlaw-2859	970	4	museum.225 c.	FAC
taxlaw-2859	971	1	the whitney museum	ORG
taxlaw-2859	971	2	american	NORP
taxlaw-2859	971	3	robert morris	PERSON
taxlaw-2859	971	4	223	CARDINAL
taxlaw-2859	971	5	art institute of chicago	ORG
taxlaw-2859	971	6	990	CARDINAL
taxlaw-2859	971	7	2015	CARDINAL
taxlaw-2859	972	1	224	CARDINAL
taxlaw-2859	972	2	america	GPE
taxlaw-2859	972	3	latino	NORP
taxlaw-2859	972	4	american	NORP
taxlaw-2859	972	5	art museum	ORG
taxlaw-2859	972	6	jul 23,	DATE
taxlaw-2859	972	7	2016	DATE
taxlaw-2859	973	1	july 23,	DATE
taxlaw-2859	973	2	2016	DATE
taxlaw-2859	974	1	225	CARDINAL
taxlaw-2859	974	2	national academy museum	ORG
taxlaw-2859	974	3	national academy	ORG
taxlaw-2859	974	4	oct. 18, 2010	DATE
taxlaw-2859	975	1	july 23, 2016	DATE
taxlaw-2859	975	2	carolina miranda	PERSON
taxlaw-2859	975	3	l.a. times	ORG
taxlaw-2859	975	4	june 21, 2014	DATE
taxlaw-2859	975	5	http://www.latimes.com/entertainment/arts/miranda/la-et-cam-museums-behaving-20140619-column.html	DATE
taxlaw-2859	977	1	108	CARDINAL
taxlaw-2859	978	1	1969).226	ORDINAL
taxlaw-2859	978	2	two years later	DATE
taxlaw-2859	978	3	hans haacke	PERSON
taxlaw-2859	978	4	shapolsky et al	PERSON
taxlaw-2859	978	5	manhattan	GPE
taxlaw-2859	978	6	may 1, 1971	DATE
taxlaw-2859	978	7	1971).227	ORDINAL
taxlaw-2859	978	8	142	CARDINAL
taxlaw-2859	978	9	new york	GPE
taxlaw-2859	980	1	andrea fraser	PERSON
taxlaw-2859	980	2	2001	DATE
taxlaw-2859	980	3	2003	DATE
taxlaw-2859	980	4	bill powhida	PERSON
taxlaw-2859	980	5	2009	DATE
taxlaw-2859	980	6	one	CARDINAL
taxlaw-2859	987	1	first	ORDINAL
taxlaw-2859	993	1	226	CARDINAL
taxlaw-2859	993	2	2	CARDINAL
taxlaw-2859	993	3	211	CARDINAL
taxlaw-2859	994	1	227	CARDINAL
taxlaw-2859	995	1	202	CARDINAL
taxlaw-2859	996	1	228	CARDINAL
taxlaw-2859	997	1	pogrebin	GPE
taxlaw-2859	998	1	65	CARDINAL
taxlaw-2859	999	1	2017	CARDINAL
taxlaw-2859	999	2	109	CARDINAL
taxlaw-2859	999	3	one	CARDINAL
taxlaw-2859	1001	1	229	CARDINAL
taxlaw-2859	1001	2	the united states	GPE
taxlaw-2859	1002	1	irs	ORG
taxlaw-2859	1003	1	irs	ORG
taxlaw-2859	1004	1	irs	ORG
taxlaw-2859	1005	1	one	CARDINAL
taxlaw-2859	1005	2	irs	ORG
taxlaw-2859	1006	1	230	CARDINAL
taxlaw-2859	1008	1	kakai kiki	PERSON
taxlaw-2859	1008	2	one	CARDINAL
taxlaw-2859	1008	3	alexander calder’s	PERSON
taxlaw-2859	1008	4	only a few years	DATE
taxlaw-2859	1008	5	christie’s	ORG
taxlaw-2859	1008	6	nearly $26 million.232	MONEY
taxlaw-2859	1008	7	disney	ORG
taxlaw-2859	1010	1	229 eileen kinsella	PERSON
taxlaw-2859	1010	2	donald	PERSON
taxlaw-2859	1010	3	2018	DATE
taxlaw-2859	1010	4	nea	PERSON
taxlaw-2859	1010	5	may 23, 2017	DATE
taxlaw-2859	1012	1	230	CARDINAL
taxlaw-2859	1012	2	donaldson lithographing company	ORG
taxlaw-2859	1012	3	188	CARDINAL
taxlaw-2859	1012	4	u.s.	GPE
taxlaw-2859	1012	5	239	CARDINAL
taxlaw-2859	1012	6	christopher j. robinson	PERSON
taxlaw-2859	1012	7	68	CARDINAL
taxlaw-2859	1012	8	fordham l. rev	PERSON
taxlaw-2859	1012	9	1935	DATE
taxlaw-2859	1012	10	2000	DATE
taxlaw-2859	1013	1	231	CARDINAL
taxlaw-2859	1013	2	nov. 10	DATE
taxlaw-2859	1013	3	2017	DATE
taxlaw-2859	1013	4	kaikai kiki co., ltd.	ORG
taxlaw-2859	1013	5	http://english.kaikaikiki.co.jp/artists/list/c7/	PERSON
taxlaw-2859	1014	1	nov. 10	DATE
taxlaw-2859	1014	2	2017	DATE
taxlaw-2859	1015	1	232	CARDINAL
taxlaw-2859	1015	2	juan perez	PERSON
taxlaw-2859	1015	3	jr.	PERSON
taxlaw-2859	1015	4	chicago	GPE
taxlaw-2859	1015	5	millions	CARDINAL
taxlaw-2859	1015	6	chi. tribune (may 14, 2014	ORG
taxlaw-2859	1015	7	http://articles.chicagotribune.com/2014-05-14/news/chi-art-collection-by-chicago-couple-fetchesmillions-at-auction-20140514_1_art-collection-art-institute-wayne-thiebaud	NORP
taxlaw-2859	1016	1	chicago	GPE
taxlaw-2859	1016	2	alexander calder	PERSON
taxlaw-2859	1016	3	nov. 10	DATE
taxlaw-2859	1016	4	2017	DATE
taxlaw-2859	1017	1	110	CARDINAL
taxlaw-2859	1030	1	isabelle graw	PERSON
taxlaw-2859	1031	1	first	ORDINAL
taxlaw-2859	1032	1	secondly	ORDINAL
taxlaw-2859	1032	2	233	CARDINAL
taxlaw-2859	1032	3	zahr	ORG
taxlaw-2859	1032	4	89	CARDINAL
taxlaw-2859	1032	5	l. rev	PERSON
taxlaw-2859	1032	6	99	CARDINAL
taxlaw-2859	1032	7	2010	DATE
taxlaw-2859	1033	1	2017	CARDINAL
taxlaw-2859	1033	2	111	CARDINAL
taxlaw-2859	1036	1	third	ORDINAL
taxlaw-2859	1038	1	annual	DATE
taxlaw-2859	1045	1	990	CARDINAL
taxlaw-2859	1045	2	a year	DATE
taxlaw-2859	1048	1	zahr	PERSON
taxlaw-2859	1050	1	crayola	ORG
taxlaw-2859	1051	1	vikramaditya khanna	PERSON
taxlaw-2859	1051	2	234	CARDINAL
taxlaw-2859	1051	3	columbia journal of tax law	ORG
taxlaw-2859	1067	1	235	CARDINAL
taxlaw-2859	1067	2	khanna	PERSON
taxlaw-2859	1067	3	india	GPE
taxlaw-2859	1067	4	2013 4	DATE
taxlaw-2859	1067	5	chicago	GPE
taxlaw-2859	1068	1	601	CARDINAL
taxlaw-2859	1068	2	2017	DATE
taxlaw-2859	1069	1	india	GPE
taxlaw-2859	1070	1	236	CARDINAL
taxlaw-2859	1070	2	holland	GPE
taxlaw-2859	1070	3	mar. 17	DATE
taxlaw-2859	1070	4	2016	DATE