id	sid	eid	entity	type
taxlaw-2860	1	1	microsoft	ORG
taxlaw-2860	1	2	cooper9-1	ORG
taxlaw-2860	1	3	1).docx	CARDINAL
taxlaw-2860	2	1	jeffrey a. cooper*	PERSON
taxlaw-2860	2	2	section 2201	LAW
taxlaw-2860	3	1	three	CARDINAL
taxlaw-2860	3	2	1	CARDINAL
taxlaw-2860	3	3	2	CARDINAL
taxlaw-2860	3	4	3	CARDINAL
taxlaw-2860	4	1	three	CARDINAL
taxlaw-2860	5	1	congress	ORG
taxlaw-2860	7	1	dean	PERSON
taxlaw-2860	7	2	quinnipiac university school of law	ORG
taxlaw-2860	8	1	michael	PERSON
taxlaw-2860	8	2	2018	DATE
taxlaw-2860	9	1	the fall	DATE
taxlaw-2860	9	2	2017	CARDINAL
taxlaw-2860	10	1	i. introduction	PERSON
taxlaw-2860	11	1	115 ii	QUANTITY
taxlaw-2860	13	1	115	CARDINAL
taxlaw-2860	13	2	115	CARDINAL
taxlaw-2860	13	3	section 2201	LAW
taxlaw-2860	13	4	116 1	CARDINAL
taxlaw-2860	15	1	117 2	CARDINAL
taxlaw-2860	15	2	118 iii	QUANTITY
taxlaw-2860	15	3	121	CARDINAL
taxlaw-2860	16	1	121 1	CARDINAL
taxlaw-2860	16	2	122 2	CARDINAL
taxlaw-2860	16	3	123	CARDINAL
taxlaw-2860	16	4	124 1	CARDINAL
taxlaw-2860	17	1	congress	ORG
taxlaw-2860	18	1	124 2	CARDINAL
taxlaw-2860	19	1	128	CARDINAL
taxlaw-2860	20	1	129 1	CARDINAL
taxlaw-2860	22	1	129 2	CARDINAL
taxlaw-2860	22	2	130	CARDINAL
taxlaw-2860	24	1	132	CARDINAL
taxlaw-2860	25	1	133 1	CARDINAL
taxlaw-2860	26	1	133 2	CARDINAL
taxlaw-2860	26	2	134	CARDINAL
taxlaw-2860	26	3	135 1	CARDINAL
taxlaw-2860	26	4	135	CARDINAL
taxlaw-2860	26	5	2	CARDINAL
taxlaw-2860	26	6	136 3	CARDINAL
taxlaw-2860	27	1	138	CARDINAL
taxlaw-2860	28	1	139 2017	CARDINAL
taxlaw-2860	28	2	115	CARDINAL
taxlaw-2860	28	3	i. introduction	PERSON
taxlaw-2860	28	4	american	NORP
taxlaw-2860	29	1	section 2201	LAW
taxlaw-2860	30	1	congress	ORG
taxlaw-2860	33	1	a.	PERSON
taxlaw-2860	33	2	1	CARDINAL
taxlaw-2860	33	3	terence t. finn	PERSON
taxlaw-2860	33	4	america	GPE
taxlaw-2860	33	5	u.s.	GPE
taxlaw-2860	33	6	lexington	GPE
taxlaw-2860	33	7	afghanistan	GPE
taxlaw-2860	33	8	2014	DATE
taxlaw-2860	34	1	2	CARDINAL
taxlaw-2860	34	2	jason r. harris	PERSON
taxlaw-2860	34	3	7	CARDINAL
taxlaw-2860	34	4	ocean &	ORG
taxlaw-2860	34	5	75	CARDINAL
taxlaw-2860	34	6	114–16	DATE
taxlaw-2860	34	7	2001	DATE
taxlaw-2860	35	1	3	CARDINAL
taxlaw-2860	35	2	richard a. westin	PERSON
taxlaw-2860	35	3	15	CARDINAL
taxlaw-2860	35	4	penn st.	PERSON
taxlaw-2860	35	5	envtl	NORP
taxlaw-2860	36	1	l. rev	PERSON
taxlaw-2860	36	2	171	CARDINAL
taxlaw-2860	36	3	176–82	CARDINAL
taxlaw-2860	36	4	2007	DATE
taxlaw-2860	37	1	4	CARDINAL
taxlaw-2860	37	2	sean m. stegmaier	PERSON
taxlaw-2860	37	3	37	CARDINAL
taxlaw-2860	38	1	u. l. rev	PERSON
taxlaw-2860	38	2	135	CARDINAL
taxlaw-2860	39	1	5	CARDINAL
taxlaw-2860	39	2	anthony b. kuklin	PERSON
taxlaw-2860	39	3	the united states	GPE
taxlaw-2860	39	4	17	CARDINAL
taxlaw-2860	40	1	prob.	ORG
taxlaw-2860	41	1	j. 458	PERSON
taxlaw-2860	41	2	1982	DATE
taxlaw-2860	41	3	the united states	GPE
taxlaw-2860	42	1	joseph w. trefzger	PERSON
taxlaw-2860	42	2	26	CARDINAL
taxlaw-2860	43	1	l.j	PERSON
taxlaw-2860	43	2	340	CARDINAL
taxlaw-2860	43	3	1998	DATE
taxlaw-2860	44	1	rebecca n. morrow	PERSON
taxlaw-2860	44	2	billions	CARDINAL
taxlaw-2860	44	3	17	CARDINAL
taxlaw-2860	44	4	fordham j. corp. & fin	ORG
taxlaw-2860	45	1	l. 751	PERSON
taxlaw-2860	45	2	2012	DATE
taxlaw-2860	47	1	57	CARDINAL
taxlaw-2860	48	1	869	CARDINAL
taxlaw-2860	48	2	2004	DATE
taxlaw-2860	50	1	6	CARDINAL
taxlaw-2860	50	2	first	ORDINAL
taxlaw-2860	51	1	692	CARDINAL
taxlaw-2860	52	1	second	ORDINAL
taxlaw-2860	53	1	2201	DATE
taxlaw-2860	55	1	2201	CARDINAL
taxlaw-2860	56	1	116	CARDINAL
taxlaw-2860	56	2	the u.s. navy	ORG
taxlaw-2860	56	3	the late 18th	DATE
taxlaw-2860	56	4	spanish	NORP
taxlaw-2860	56	5	1916	DATE
taxlaw-2860	56	6	congress	ORG
taxlaw-2860	56	7	18th and 19th century	DATE
taxlaw-2860	56	8	1916	DATE
taxlaw-2860	56	9	over a century	DATE
taxlaw-2860	57	1	the united states”12	GPE
taxlaw-2860	59	1	first	ORDINAL
taxlaw-2860	59	2	5,490,000	MONEY
taxlaw-2860	59	3	2017	DATE
taxlaw-2860	59	4	the tax.16 second	DATE
taxlaw-2860	60	1	17	CARDINAL
taxlaw-2860	60	2	two	CARDINAL
taxlaw-2860	60	3	over 99%	PERCENT
taxlaw-2860	60	4	section 2201	LAW
taxlaw-2860	61	1	8	CARDINAL
taxlaw-2860	61	2	11	CARDINAL
taxlaw-2860	61	3	1	CARDINAL
taxlaw-2860	62	1	527	CARDINAL
taxlaw-2860	62	2	1797	DATE
taxlaw-2860	63	1	jeffrey a. cooper	PERSON
taxlaw-2860	63	2	33	CARDINAL
taxlaw-2860	63	3	l. rev	PERSON
taxlaw-2860	63	4	835	CARDINAL
taxlaw-2860	63	5	844	CARDINAL
taxlaw-2860	63	6	2006	DATE
taxlaw-2860	65	1	107th	ORDINAL
taxlaw-2860	65	2	10–18	CARDINAL
taxlaw-2860	65	3	2001	DATE
taxlaw-2860	65	4	between 1797 and 2001	DATE
taxlaw-2860	66	1	9	CARDINAL
taxlaw-2860	66	2	110	CARDINAL
taxlaw-2860	66	3	13	CARDINAL
taxlaw-2860	67	1	223	CARDINAL
taxlaw-2860	67	2	277	CARDINAL
taxlaw-2860	67	3	1864	DATE
taxlaw-2860	68	1	1	CARDINAL
taxlaw-2860	68	2	13	CARDINAL
taxlaw-2860	69	1	218	CARDINAL
taxlaw-2860	69	2	218	CARDINAL
taxlaw-2860	69	3	1864	DATE
taxlaw-2860	70	1	10	CARDINAL
taxlaw-2860	70	2	29	CARDINAL
taxlaw-2860	70	3	30	CARDINAL
taxlaw-2860	71	1	448	CARDINAL
taxlaw-2860	71	2	464–65	DATE
taxlaw-2860	72	1	11	CARDINAL
taxlaw-2860	72	2	1916	DATE
taxlaw-2860	74	1	64–271	CARDINAL
taxlaw-2860	74	2	39	CARDINAL
taxlaw-2860	75	1	756	CARDINAL
taxlaw-2860	75	2	1916	DATE
taxlaw-2860	76	1	12	CARDINAL
taxlaw-2860	77	1	2001	DATE
taxlaw-2860	77	2	13	CARDINAL
taxlaw-2860	78	1	2031	CARDINAL
taxlaw-2860	78	2	14	CARDINAL
taxlaw-2860	78	3	recent years	DATE
taxlaw-2860	78	4	just 0.1% to 0.2%	PERCENT
taxlaw-2860	79	1	paul l. caron	PERSON
taxlaw-2860	79	2	one-hundredth	CARDINAL
taxlaw-2860	79	3	57	CARDINAL
taxlaw-2860	79	4	l. rev	PERSON
taxlaw-2860	79	5	823	CARDINAL
taxlaw-2860	79	6	826	CARDINAL
taxlaw-2860	79	7	2016	DATE
taxlaw-2860	80	1	philip	PERSON
taxlaw-2860	81	1	26	CARDINAL
taxlaw-2860	81	2	2017	DATE
taxlaw-2860	83	1	15	CARDINAL
taxlaw-2860	84	1	2010(c)(3	CARDINAL
taxlaw-2860	85	1	16	CARDINAL
taxlaw-2860	86	1	2010(a	CARDINAL
taxlaw-2860	90	1	john a. miller	PERSON
taxlaw-2860	90	2	jeffrey a. maine	PERSON
taxlaw-2860	90	3	2013	DATE
taxlaw-2860	90	4	2013	DATE
taxlaw-2860	91	1	l. rev	PERSON
taxlaw-2860	91	2	879	CARDINAL
taxlaw-2860	91	3	913	CARDINAL
taxlaw-2860	91	4	2013	DATE
taxlaw-2860	92	1	17 i.r.c	QUANTITY
taxlaw-2860	93	1	2056	CARDINAL
taxlaw-2860	94	1	18	CARDINAL
taxlaw-2860	94	2	caron	ORG
taxlaw-2860	94	3	14	CARDINAL
taxlaw-2860	94	4	19	CARDINAL
taxlaw-2860	94	5	u.s.	GPE
taxlaw-2860	96	1	2017	CARDINAL
taxlaw-2860	97	1	117	CARDINAL
taxlaw-2860	98	1	2001	DATE
taxlaw-2860	98	2	2101	DATE
taxlaw-2860	98	3	section 2001	DATE
taxlaw-2860	100	1	1	CARDINAL
taxlaw-2860	100	2	the united states	GPE
taxlaw-2860	100	3	the united states	GPE
taxlaw-2860	100	4	section 112	LAW
taxlaw-2860	100	5	2	CARDINAL
taxlaw-2860	100	6	section 692 (d)(4	LAW
taxlaw-2860	100	7	3	CARDINAL
taxlaw-2860	100	8	two	CARDINAL
taxlaw-2860	101	1	first	ORDINAL
taxlaw-2860	101	2	approximately $5.5 million	MONEY
taxlaw-2860	101	3	second	ORDINAL
taxlaw-2860	101	4	20%	PERCENT
taxlaw-2860	101	5	40%.22	CARDINAL
taxlaw-2860	101	6	section 2201 1	LAW
taxlaw-2860	102	1	1916	DATE
taxlaw-2860	102	2	the following year	DATE
taxlaw-2860	102	3	congress	ORG
taxlaw-2860	102	4	congress	ORG
taxlaw-2860	102	5	the u.s. army	ORG
taxlaw-2860	103	1	paul brians	PERSON
taxlaw-2860	103	2	english	NORP
taxlaw-2860	103	3	297	CARDINAL
taxlaw-2860	103	4	3d	CARDINAL
taxlaw-2860	103	5	2013	DATE
taxlaw-2860	103	6	navy	ORG
taxlaw-2860	104	1	20 i.r.c	QUANTITY
taxlaw-2860	105	1	2201	DATE
taxlaw-2860	105	2	21	CARDINAL
taxlaw-2860	106	1	2016-14	DATE
taxlaw-2860	106	2	2016–9	CARDINAL
taxlaw-2860	109	1	2002–86	CARDINAL
taxlaw-2860	109	2	2002–2	CARDINAL
taxlaw-2860	110	1	993	CARDINAL
taxlaw-2860	111	1	22	CARDINAL
taxlaw-2860	113	1	23	CARDINAL
taxlaw-2860	116	1	64–271	CARDINAL
taxlaw-2860	116	2	1	CARDINAL
taxlaw-2860	116	3	39	CARDINAL
taxlaw-2860	117	1	756	CARDINAL
taxlaw-2860	117	2	756–57	DATE
taxlaw-2860	117	3	1916	DATE
taxlaw-2860	118	1	24	CARDINAL
taxlaw-2860	120	1	65–50	CARDINAL
taxlaw-2860	120	2	40	CARDINAL
taxlaw-2860	121	1	300	CARDINAL
taxlaw-2860	122	1	1917	DATE
taxlaw-2860	123	1	118	CARDINAL
taxlaw-2860	126	1	senate	ORG
taxlaw-2860	127	1	27	CARDINAL
taxlaw-2860	128	1	1916	DATE
taxlaw-2860	128	2	1917	CARDINAL
taxlaw-2860	130	1	1918	DATE
taxlaw-2860	130	2	congress	ORG
taxlaw-2860	130	3	congress	ORG
taxlaw-2860	130	4	1917	DATE
taxlaw-2860	131	1	2	CARDINAL
taxlaw-2860	131	2	the decades	DATE
taxlaw-2860	131	3	the united states	GPE
taxlaw-2860	131	4	congress	ORG
taxlaw-2860	132	1	those decades	DATE
taxlaw-2860	133	1	congress	ORG
taxlaw-2860	133	2	this era	DATE
taxlaw-2860	133	3	31	DATE
taxlaw-2860	133	4	congress	ORG
taxlaw-2860	133	5	two	CARDINAL
taxlaw-2860	133	6	1926	DATE
taxlaw-2860	133	7	25 55	CARDINAL
taxlaw-2860	135	1	daily	DATE
taxlaw-2860	136	1	22, 1917	DATE
taxlaw-2860	136	2	platt	PERSON
taxlaw-2860	137	1	26	CARDINAL
taxlaw-2860	137	2	may 22, 1917	DATE
taxlaw-2860	139	1	27 55	CARDINAL
taxlaw-2860	141	1	daily	DATE
taxlaw-2860	142	1	aug. 17, 1917	DATE
taxlaw-2860	143	1	28 1917	CARDINAL
taxlaw-2860	143	2	the united states	GPE
taxlaw-2860	143	3	the united states	GPE
taxlaw-2860	144	1	senate	ORG
taxlaw-2860	145	1	55	CARDINAL
taxlaw-2860	147	1	s7,620	PERSON
taxlaw-2860	147	2	daily	DATE
taxlaw-2860	147	3	oct. 2, 1917	DATE
taxlaw-2860	147	4	simmons	PERSON
taxlaw-2860	148	1	274	CARDINAL
taxlaw-2860	148	2	55	CARDINAL
taxlaw-2860	149	1	7,571	CARDINAL
taxlaw-2860	149	2	1917	DATE
taxlaw-2860	150	1	29	CARDINAL
taxlaw-2860	150	2	1918	DATE
taxlaw-2860	152	1	65–254	CARDINAL
taxlaw-2860	152	2	401	CARDINAL
taxlaw-2860	152	3	40	CARDINAL
taxlaw-2860	152	4	1057	CARDINAL
taxlaw-2860	152	5	1096	DATE
taxlaw-2860	152	6	1919	DATE
taxlaw-2860	153	1	30	CARDINAL
taxlaw-2860	154	1	1097	CARDINAL
taxlaw-2860	154	2	1916	DATE
taxlaw-2860	154	3	1917	DATE
taxlaw-2860	154	4	the united states	GPE
taxlaw-2860	155	1	1918	DATE
taxlaw-2860	155	2	february 1919, months	DATE
taxlaw-2860	156	1	401	CARDINAL
taxlaw-2860	157	1	congress	ORG
taxlaw-2860	158	1	jeffrey a. cooper	PERSON
taxlaw-2860	158	2	1932	DATE
taxlaw-2860	158	3	9	CARDINAL
taxlaw-2860	158	4	fla	GPE
taxlaw-2860	159	1	875	CARDINAL
taxlaw-2860	159	2	883	CARDINAL
taxlaw-2860	159	3	2010	DATE
taxlaw-2860	160	1	32	CARDINAL
taxlaw-2860	160	2	cooper	PERSON
taxlaw-2860	160	3	8	CARDINAL
taxlaw-2860	160	4	848–60	DATE
taxlaw-2860	161	1	2017	CARDINAL
taxlaw-2860	162	1	119	CARDINAL
taxlaw-2860	163	1	world war ii	EVENT
taxlaw-2860	163	2	congress	ORG
taxlaw-2860	163	3	1917	DATE
taxlaw-2860	164	1	congress	ORG
taxlaw-2860	164	2	world war ii	EVENT
taxlaw-2860	165	1	36	CARDINAL
taxlaw-2860	165	2	world war ii	EVENT
taxlaw-2860	165	3	the decades	DATE
taxlaw-2860	166	1	between june 25, 1950	DATE
taxlaw-2860	166	2	december 31	DATE
taxlaw-2860	166	3	1953.38	CARDINAL
taxlaw-2860	166	4	1954 and june 30	DATE
taxlaw-2860	166	5	1973.39	CARDINAL
taxlaw-2860	166	6	1975	DATE
taxlaw-2860	166	7	33	CARDINAL
taxlaw-2860	166	8	congress	ORG
taxlaw-2860	166	9	first	ORDINAL
taxlaw-2860	166	10	1924	DATE
taxlaw-2860	167	1	1924	DATE
taxlaw-2860	169	1	68–176	CARDINAL
taxlaw-2860	169	2	300	CARDINAL
taxlaw-2860	169	3	43	CARDINAL
taxlaw-2860	170	1	253	CARDINAL
taxlaw-2860	170	2	304	CARDINAL
taxlaw-2860	172	1	25	CARDINAL
taxlaw-2860	173	1	1926	DATE
taxlaw-2860	173	2	congress	ORG
taxlaw-2860	173	3	25% to 80%	PERCENT
taxlaw-2860	174	1	1926	DATE
taxlaw-2860	176	1	69–21	CARDINAL
taxlaw-2860	176	2	44	CARDINAL
taxlaw-2860	177	1	9, 70 (	PERCENT
taxlaw-2860	178	1	80	CARDINAL
taxlaw-2860	179	1	1932	DATE
taxlaw-2860	179	2	congress	ORG
taxlaw-2860	179	3	1926	DATE
taxlaw-2860	180	1	1932	DATE
taxlaw-2860	181	1	l. 72–154	PERSON
taxlaw-2860	181	2	§§ 401	ORG
taxlaw-2860	181	3	402	CARDINAL
taxlaw-2860	181	4	47	CARDINAL
taxlaw-2860	182	1	169	CARDINAL
taxlaw-2860	182	2	245	CARDINAL
taxlaw-2860	182	3	1926	DATE
taxlaw-2860	182	4	80	CARDINAL
taxlaw-2860	183	1	34	CARDINAL
taxlaw-2860	183	2	1926	DATE
taxlaw-2860	183	3	up to 80%	PERCENT
taxlaw-2860	184	1	congress	ORG
taxlaw-2860	185	1	cooper	PERSON
taxlaw-2860	185	2	8	CARDINAL
taxlaw-2860	185	3	852–70	CARDINAL
taxlaw-2860	185	4	congress	ORG
taxlaw-2860	186	1	1932	DATE
taxlaw-2860	186	2	congress	ORG
taxlaw-2860	187	1	cooper	PERSON
taxlaw-2860	187	2	31	CARDINAL
taxlaw-2860	187	3	905–09	DATE
taxlaw-2860	187	4	congress	ORG
taxlaw-2860	188	1	35	CARDINAL
taxlaw-2860	188	2	congress	ORG
taxlaw-2860	188	3	world war ii	EVENT
taxlaw-2860	191	1	81–378	CARDINAL
taxlaw-2860	191	2	10	CARDINAL
taxlaw-2860	191	3	63	CARDINAL
taxlaw-2860	192	1	891	CARDINAL
taxlaw-2860	192	2	896	CARDINAL
taxlaw-2860	192	3	1949	DATE
taxlaw-2860	192	4	between december 7, 1941	DATE
taxlaw-2860	192	5	december 31, 1946	DATE
taxlaw-2860	192	6	truman	PERSON
taxlaw-2860	193	1	2714	CARDINAL
taxlaw-2860	193	2	3	CARDINAL
taxlaw-2860	194	1	19431948	CARDINAL
taxlaw-2860	195	1	dec. 31, 1946	DATE
taxlaw-2860	196	1	36	CARDINAL
taxlaw-2860	198	1	81–378	CARDINAL
taxlaw-2860	198	2	10	CARDINAL
taxlaw-2860	198	3	63	CARDINAL
taxlaw-2860	199	1	891	CARDINAL
taxlaw-2860	199	2	896	CARDINAL
taxlaw-2860	199	3	1949	DATE
taxlaw-2860	200	1	37 95	CARDINAL
taxlaw-2860	201	1	12,997	CARDINAL
taxlaw-2860	201	2	1949	DATE
taxlaw-2860	202	1	38	CARDINAL
taxlaw-2860	204	1	82–183	CARDINAL
taxlaw-2860	204	2	606	CARDINAL
taxlaw-2860	204	3	65	CARDINAL
taxlaw-2860	205	1	452	CARDINAL
taxlaw-2860	205	2	567	CARDINAL
taxlaw-2860	205	3	1951	DATE
taxlaw-2860	205	4	june 24, 1950	DATE
taxlaw-2860	205	5	before january 1, 1954	DATE
taxlaw-2860	206	1	39	CARDINAL
taxlaw-2860	207	1	2201	CARDINAL
taxlaw-2860	207	2	1954	DATE
taxlaw-2860	208	1	120	CARDINAL
taxlaw-2860	209	1	july 1	DATE
taxlaw-2860	209	2	1973.40	CARDINAL
taxlaw-2860	210	1	2201	DATE
taxlaw-2860	210	2	expanded41	ORG
taxlaw-2860	210	3	april 19, 1995,42 and	DATE
taxlaw-2860	210	4	september 11, 2001,43	DATE
taxlaw-2860	210	5	2002.45	CARDINAL
taxlaw-2860	210	6	congress	ORG
taxlaw-2860	213	1	46	CARDINAL
taxlaw-2860	214	1	combatants.47	ORG
taxlaw-2860	215	1	112	CARDINAL
taxlaw-2860	216	1	104(a)(4	CARDINAL
taxlaw-2860	217	1	40	CARDINAL
taxlaw-2860	219	1	93–597	CARDINAL
taxlaw-2860	219	2	88	CARDINAL
taxlaw-2860	220	1	1950	DATE
taxlaw-2860	220	2	1953	DATE
taxlaw-2860	220	3	1975	DATE
taxlaw-2860	223	1	94–455	CARDINAL
taxlaw-2860	223	2	90	CARDINAL
taxlaw-2860	224	1	1805, 1805	DATE
taxlaw-2860	224	2	1976	DATE
taxlaw-2860	224	3	2201	PRODUCT
taxlaw-2860	225	1	41	CARDINAL
taxlaw-2860	225	2	2001	DATE
taxlaw-2860	225	3	103	CARDINAL
taxlaw-2860	227	1	107–134	CARDINAL
taxlaw-2860	227	2	115	CARDINAL
taxlaw-2860	228	1	2427	CARDINAL
taxlaw-2860	228	2	2430	DATE
taxlaw-2860	228	3	2002	DATE
taxlaw-2860	229	1	section 2201	LAW
taxlaw-2860	230	1	2001	DATE
taxlaw-2860	232	1	107–16	CARDINAL
taxlaw-2860	232	2	115	CARDINAL
taxlaw-2860	233	1	38	CARDINAL
taxlaw-2860	234	1	2201	DATE
taxlaw-2860	234	2	1917	DATE
taxlaw-2860	234	3	some 500	CARDINAL
taxlaw-2860	235	1	42	CARDINAL
taxlaw-2860	235	2	this date	DATE
taxlaw-2860	235	3	168	CARDINAL
taxlaw-2860	235	4	the alfred p. murrah	ORG
taxlaw-2860	235	5	oklahoma city	GPE
taxlaw-2860	235	6	oklahoma	GPE
taxlaw-2860	236	1	cnn	ORG
taxlaw-2860	236	2	oklahoma city	GPE
taxlaw-2860	236	3	cnn	ORG
taxlaw-2860	236	4	https://perma.cc/8dzq-7vky	PERSON
taxlaw-2860	236	5	mar. 29	DATE
taxlaw-2860	236	6	2017	DATE
taxlaw-2860	236	7	4:10 pm	TIME
taxlaw-2860	236	8	day	DATE
taxlaw-2860	237	1	43	CARDINAL
taxlaw-2860	237	2	this date	DATE
taxlaw-2860	237	3	2,977	CARDINAL
taxlaw-2860	237	4	four	CARDINAL
taxlaw-2860	238	1	two	CARDINAL
taxlaw-2860	238	2	new york city	GPE
taxlaw-2860	238	3	one	CARDINAL
taxlaw-2860	238	4	pentagon	FAC
taxlaw-2860	238	5	washington	GPE
taxlaw-2860	238	6	d.c.	GPE
taxlaw-2860	239	1	fourth	ORDINAL
taxlaw-2860	239	2	shanksville	GPE
taxlaw-2860	239	3	pennsylvania	GPE
taxlaw-2860	240	1	cnn	ORG
taxlaw-2860	240	2	september 11th	DATE
taxlaw-2860	241	1	cnn	ORG
taxlaw-2860	242	1	aug. 24	DATE
taxlaw-2860	242	2	2017	DATE
taxlaw-2860	242	3	6:04 pm	TIME
taxlaw-2860	242	4	day	DATE
taxlaw-2860	243	1	44	CARDINAL
taxlaw-2860	243	2	between september and november 2001	DATE
taxlaw-2860	244	1	five	CARDINAL
taxlaw-2860	245	1	npr	ORG
taxlaw-2860	245	2	feb. 15, 2011	DATE
taxlaw-2860	245	3	11:00 am	TIME
taxlaw-2860	246	1	45	CARDINAL
taxlaw-2860	246	2	2003	DATE
taxlaw-2860	248	1	108–121	CARDINAL
taxlaw-2860	248	2	117	CARDINAL
taxlaw-2860	249	1	1335	CARDINAL
taxlaw-2860	250	1	the february 1, 2003	DATE
taxlaw-2860	250	2	seven	CARDINAL
taxlaw-2860	251	1	110	CARDINAL
taxlaw-2860	252	1	columbia	ORG
taxlaw-2860	252	2	nasa	ORG
taxlaw-2860	252	3	nasa	ORG
taxlaw-2860	254	1	46	CARDINAL
taxlaw-2860	256	1	1917	DATE
taxlaw-2860	257	1	47	DATE
taxlaw-2860	257	2	theodore paul manno	PERSON
taxlaw-2860	257	3	marines	ORG
taxlaw-2860	257	4	50	CARDINAL
taxlaw-2860	257	5	l. rev	PERSON
taxlaw-2860	257	6	293	CARDINAL
taxlaw-2860	257	7	2005	DATE
taxlaw-2860	258	1	48	CARDINAL
taxlaw-2860	259	1	112	CARDINAL
taxlaw-2860	259	2	2017	CARDINAL
taxlaw-2860	260	1	121	CARDINAL
taxlaw-2860	261	1	180-day	DATE
taxlaw-2860	262	1	section 2201	LAW
taxlaw-2860	262	2	congress	ORG
taxlaw-2860	263	1	first	ORDINAL
taxlaw-2860	263	2	world war ii	EVENT
taxlaw-2860	263	3	congress	ORG
taxlaw-2860	263	4	53	CARDINAL
taxlaw-2860	263	5	the past century	DATE
taxlaw-2860	264	1	three	CARDINAL
taxlaw-2860	265	1	a century	DATE
taxlaw-2860	266	1	a.	PERSON
taxlaw-2860	266	2	first	ORDINAL
taxlaw-2860	267	1	one	CARDINAL
taxlaw-2860	267	2	1917	DATE
taxlaw-2860	268	1	49 i.r.c	QUANTITY
taxlaw-2860	269	1	104(a)(4	CARDINAL
taxlaw-2860	270	1	50 i.r.c	QUANTITY
taxlaw-2860	272	1	51 i.r.c	QUANTITY
taxlaw-2860	274	1	52	CARDINAL
taxlaw-2860	274	2	supra	PERSON
taxlaw-2860	274	3	26	CARDINAL
taxlaw-2860	274	4	28	DATE
taxlaw-2860	274	5	1917	DATE
taxlaw-2860	275	1	2201	DATE
taxlaw-2860	276	1	53 94	CARDINAL
taxlaw-2860	277	1	9,204	CARDINAL
taxlaw-2860	277	2	1948	DATE
taxlaw-2860	277	3	knutson	PERSON
taxlaw-2860	278	1	world war ii	EVENT
taxlaw-2860	279	1	95	CARDINAL
taxlaw-2860	280	1	12,997	CARDINAL
taxlaw-2860	280	2	1949	DATE
taxlaw-2860	281	1	54	CARDINAL
taxlaw-2860	281	2	1995	DATE
taxlaw-2860	281	3	2001	DATE
taxlaw-2860	285	1	section 2201	LAW
taxlaw-2860	286	1	122	CARDINAL
taxlaw-2860	286	2	columbia	ORG
taxlaw-2860	287	1	”55	ORG
taxlaw-2860	287	2	congress	ORG
taxlaw-2860	287	3	platt	PERSON
taxlaw-2860	288	1	two	CARDINAL
taxlaw-2860	289	1	first	ORDINAL
taxlaw-2860	290	1	second	ORDINAL
taxlaw-2860	292	1	1	CARDINAL
taxlaw-2860	294	1	one	CARDINAL
taxlaw-2860	295	1	$5.49 million	MONEY
taxlaw-2860	295	2	spouse.57	ORG
taxlaw-2860	295	3	well over 99%	PERCENT
taxlaw-2860	296	1	58	CARDINAL
taxlaw-2860	296	2	1%	PERCENT
taxlaw-2860	298	1	u.s.	GPE
taxlaw-2860	299	1	one	CARDINAL
taxlaw-2860	299	2	section 55 55	LAW
taxlaw-2860	301	1	2,726	CARDINAL
taxlaw-2860	301	2	1917	DATE
taxlaw-2860	303	1	55	CARDINAL
taxlaw-2860	305	1	2,727	CARDINAL
taxlaw-2860	305	2	1917	CARDINAL
taxlaw-2860	306	1	56 55	CARDINAL
taxlaw-2860	308	1	2,726	CARDINAL
taxlaw-2860	308	2	1917	DATE
taxlaw-2860	308	3	platt	PERSON
taxlaw-2860	309	1	57	CARDINAL
taxlaw-2860	309	2	supra	PERSON
taxlaw-2860	309	3	15–17	CARDINAL
taxlaw-2860	310	1	58	CARDINAL
taxlaw-2860	310	2	18	CARDINAL
taxlaw-2860	311	1	59	CARDINAL
taxlaw-2860	311	2	ellen p.	PERSON
taxlaw-2860	311	3	aprill & richard schmalbeck	ORG
taxlaw-2860	311	4	56	CARDINAL
taxlaw-2860	311	5	duke l.j.	PERSON
taxlaw-2860	311	6	51,	DATE
taxlaw-2860	311	7	72	DATE
taxlaw-2860	311	8	2006	DATE
taxlaw-2860	312	1	60	CARDINAL
taxlaw-2860	312	2	npr	ORG
taxlaw-2860	312	3	feb. 20,	DATE
taxlaw-2860	312	4	2017	DATE
taxlaw-2860	312	5	6:00 am	TIME
taxlaw-2860	313	1	iraq	GPE
taxlaw-2860	314	1	61	CARDINAL
taxlaw-2860	314	2	douglas l. kriner & francis x. shen	PERSON
taxlaw-2860	314	3	world war ii	EVENT
taxlaw-2860	315	1	douglas l. kriner & francis x. shen	PERSON
taxlaw-2860	315	2	two	CARDINAL
taxlaw-2860	315	3	46	CARDINAL
taxlaw-2860	315	4	memphis l. rev	PERSON
taxlaw-2860	315	5	545	CARDINAL
taxlaw-2860	315	6	547	CARDINAL
taxlaw-2860	315	7	2016	CARDINAL
taxlaw-2860	315	8	over 500,000	CARDINAL
taxlaw-2860	315	9	american	NORP
taxlaw-2860	315	10	world war ii	EVENT
taxlaw-2860	315	11	2017	CARDINAL
taxlaw-2860	316	1	123 2201	CARDINAL
taxlaw-2860	316	2	24,000	MONEY
taxlaw-2860	317	1	more than half	CARDINAL
taxlaw-2860	317	2	section 2201	LAW
taxlaw-2860	319	1	more than 99%	PERCENT
taxlaw-2860	319	2	two	CARDINAL
taxlaw-2860	320	1	100,000.66	MONEY
taxlaw-2860	320	2	400,000	MONEY
taxlaw-2860	320	3	500,000	MONEY
taxlaw-2860	320	4	500,000	MONEY
taxlaw-2860	321	1	2	CARDINAL
taxlaw-2860	322	1	afghanistan	GPE
taxlaw-2860	322	2	seven	CARDINAL
taxlaw-2860	322	3	american	NORP
taxlaw-2860	322	4	iraq	GPE
taxlaw-2860	322	5	afghanistan	GPE
taxlaw-2860	323	1	62 152	CARDINAL
taxlaw-2860	325	1	daily	DATE
taxlaw-2860	326	1	june 7, 2006	DATE
taxlaw-2860	326	2	reed	PERSON
taxlaw-2860	327	1	63	CARDINAL
taxlaw-2860	327	2	149 cong	QUANTITY
taxlaw-2860	328	1	7,718	CARDINAL
taxlaw-2860	328	2	2003	DATE
taxlaw-2860	328	3	baucus	PERSON
taxlaw-2860	329	1	64	CARDINAL
taxlaw-2860	333	1	65–12	CARDINAL
taxlaw-2860	333	2	40	CARDINAL
taxlaw-2860	334	1	76	CARDINAL
taxlaw-2860	335	1	73	CARDINAL
taxlaw-2860	335	2	first	ORDINAL
taxlaw-2860	336	1	65	CARDINAL
taxlaw-2860	337	1	section 2201	LAW
taxlaw-2860	341	1	66	CARDINAL
taxlaw-2860	342	1	1475	CARDINAL
taxlaw-2860	343	1	1917	CARDINAL
taxlaw-2860	344	1	oct. 6, 1917	DATE
taxlaw-2860	344	2	105	CARDINAL
taxlaw-2860	344	3	300–14	CARDINAL
taxlaw-2860	344	4	40	CARDINAL
taxlaw-2860	345	1	398	CARDINAL
taxlaw-2860	345	2	405–08	CARDINAL
taxlaw-2860	345	3	monthly	DATE
taxlaw-2860	346	1	67	CARDINAL
taxlaw-2860	348	1	400,000	MONEY
taxlaw-2860	352	1	124	CARDINAL
taxlaw-2860	352	2	columbia	ORG
taxlaw-2860	354	1	section 2201	LAW
taxlaw-2860	355	1	navigate.72	ORG
taxlaw-2860	355	2	all years	DATE
taxlaw-2860	355	3	zone.73	PERSON
taxlaw-2860	355	4	congress	ORG
taxlaw-2860	356	1	second	ORDINAL
taxlaw-2860	357	1	congress	ORG
taxlaw-2860	359	1	congress	ORG
taxlaw-2860	360	1	1	CARDINAL
taxlaw-2860	360	2	congress	ORG
taxlaw-2860	360	3	three	CARDINAL
taxlaw-2860	360	4	congress	ORG
taxlaw-2860	361	1	first	ORDINAL
taxlaw-2860	361	2	congress	ORG
taxlaw-2860	362	1	second	ORDINAL
taxlaw-2860	362	2	congress	ORG
taxlaw-2860	363	1	third	ORDINAL
taxlaw-2860	363	2	congress	ORG
taxlaw-2860	363	3	68	CARDINAL
taxlaw-2860	363	4	michael j. graetz	PERSON
taxlaw-2860	363	5	u.s.	GPE
taxlaw-2860	363	6	10 (1999	DATE
taxlaw-2860	364	1	69	CARDINAL
taxlaw-2860	364	2	u.s.	GPE
taxlaw-2860	364	3	2017	CARDINAL
taxlaw-2860	365	1	70	CARDINAL
taxlaw-2860	366	1	1918	DATE
taxlaw-2860	369	1	72	CARDINAL
taxlaw-2860	370	1	73	CARDINAL
taxlaw-2860	370	2	134	CARDINAL
taxlaw-2860	371	1	74	CARDINAL
taxlaw-2860	371	2	135	CARDINAL
taxlaw-2860	371	3	136	CARDINAL
taxlaw-2860	372	1	75	CARDINAL
taxlaw-2860	372	2	aprill & schmalbeck	ORG
taxlaw-2860	372	3	59	CARDINAL
taxlaw-2860	373	1	2017	CARDINAL
taxlaw-2860	374	1	125	CARDINAL
taxlaw-2860	376	1	draft.76	ORG
taxlaw-2860	376	2	congress	ORG
taxlaw-2860	377	1	one	CARDINAL
taxlaw-2860	377	2	1954 through june 30, 1973	DATE
taxlaw-2860	377	3	congress	ORG
taxlaw-2860	378	1	congress	ORG
taxlaw-2860	379	1	1918	DATE
taxlaw-2860	379	2	between 1941 and 1947	DATE
taxlaw-2860	379	3	world war ii	EVENT
taxlaw-2860	379	4	1948	DATE
taxlaw-2860	379	5	1949	DATE
taxlaw-2860	379	6	congress	ORG
taxlaw-2860	379	7	76	DATE
taxlaw-2860	379	8	u.s.	GPE
taxlaw-2860	379	9	andrew m. pauwels	PERSON
taxlaw-2860	379	10	88	CARDINAL
taxlaw-2860	379	11	l. rev	PERSON
taxlaw-2860	379	12	2597	CARDINAL
taxlaw-2860	379	13	2601–02	CARDINAL
taxlaw-2860	379	14	2013	DATE
taxlaw-2860	379	15	the civil war	EVENT
taxlaw-2860	380	1	77 55	CARDINAL
taxlaw-2860	382	1	2,726	CARDINAL
taxlaw-2860	382	2	1917	DATE
taxlaw-2860	384	1	supra	PERSON
taxlaw-2860	384	2	39	CARDINAL
taxlaw-2860	384	3	40	DATE
taxlaw-2860	385	1	80	CARDINAL
taxlaw-2860	385	2	30	CARDINAL
taxlaw-2860	386	1	1924	DATE
taxlaw-2860	386	2	congress	ORG
taxlaw-2860	389	1	68–120	CARDINAL
taxlaw-2860	389	2	§§	ORG
taxlaw-2860	389	3	401–501	CARDINAL
taxlaw-2860	389	4	43	CARDINAL
taxlaw-2860	390	1	121	CARDINAL
taxlaw-2860	390	2	125	CARDINAL
taxlaw-2860	390	3	1924	DATE
taxlaw-2860	391	1	james d. ridgway	PERSON
taxlaw-2860	391	2	1914 to 1958	DATE
taxlaw-2860	391	3	5	CARDINAL
taxlaw-2860	391	4	veterans l. rev	PERSON
taxlaw-2860	391	5	1,	PERCENT
taxlaw-2860	391	6	11	DATE
taxlaw-2860	391	7	2013	DATE
taxlaw-2860	392	1	anne l. alstott	PERSON
taxlaw-2860	392	2	ben novick	PERSON
taxlaw-2860	392	3	1924	DATE
taxlaw-2860	392	4	mellon	ORG
taxlaw-2860	392	5	59	CARDINAL
taxlaw-2860	392	6	373	CARDINAL
taxlaw-2860	392	7	2006	DATE
taxlaw-2860	393	1	81	CARDINAL
taxlaw-2860	393	2	supra	PERSON
taxlaw-2860	393	3	35	CARDINAL
taxlaw-2860	393	4	36	DATE
taxlaw-2860	394	1	82	CARDINAL
taxlaw-2860	394	2	congress	ORG
taxlaw-2860	394	3	section 2201	LAW
taxlaw-2860	395	1	supra	PERSON
taxlaw-2860	395	2	42	CARDINAL
taxlaw-2860	396	1	aprill & schmalbeck	ORG
taxlaw-2860	396	2	59	CARDINAL
taxlaw-2860	400	1	108–121	CARDINAL
taxlaw-2860	400	2	110	CARDINAL
taxlaw-2860	400	3	117	CARDINAL
taxlaw-2860	401	1	1342	CARDINAL
taxlaw-2860	401	2	1342	CARDINAL
taxlaw-2860	402	1	126	CARDINAL
taxlaw-2860	404	1	richard dupont	PERSON
taxlaw-2860	404	2	dupont	PERSON
taxlaw-2860	404	3	h. h. arnold	PERSON
taxlaw-2860	404	4	the united states	GPE
taxlaw-2860	405	1	85	CARDINAL
taxlaw-2860	405	2	dupont	ORG
taxlaw-2860	405	3	dupont	ORG
taxlaw-2860	405	4	dupont	ORG
taxlaw-2860	405	5	arnold	PERSON
taxlaw-2860	406	1	dupont	ORG
taxlaw-2860	406	2	dupont	ORG
taxlaw-2860	406	3	91	CARDINAL
taxlaw-2860	407	1	arnold	PERSON
taxlaw-2860	407	2	dupont	ORG
taxlaw-2860	410	1	”92	GPE
taxlaw-2860	410	2	arnold	PERSON
taxlaw-2860	411	1	written.94	DATE
taxlaw-2860	411	2	congress	ORG
taxlaw-2860	412	1	congress	ORG
taxlaw-2860	412	2	section 2201	LAW
taxlaw-2860	413	1	83	CARDINAL
taxlaw-2860	413	2	christopher d. belen	PERSON
taxlaw-2860	413	3	american	NORP
taxlaw-2860	413	4	iraq	GPE
taxlaw-2860	413	5	27	CARDINAL
taxlaw-2860	413	6	penn st	PERSON
taxlaw-2860	413	7	int’l l. rev	PERSON
taxlaw-2860	413	8	169	CARDINAL
taxlaw-2860	413	9	204	CARDINAL
taxlaw-2860	413	10	2008	DATE
taxlaw-2860	414	1	robert bejesky	PERSON
taxlaw-2860	414	2	37	CARDINAL
taxlaw-2860	415	1	rock l. rev	PERSON
taxlaw-2860	415	2	45	CARDINAL
taxlaw-2860	415	3	61	DATE
taxlaw-2860	415	4	2014	DATE
taxlaw-2860	415	5	the iraq war	EVENT
taxlaw-2860	416	1	84	CARDINAL
taxlaw-2860	416	2	du pont	ORG
taxlaw-2860	416	3	18	CARDINAL
taxlaw-2860	416	4	1134	CARDINAL
taxlaw-2860	416	5	1952	DATE
taxlaw-2860	416	6	comm’r	CARDINAL
taxlaw-2860	416	7	233	CARDINAL
taxlaw-2860	416	8	210	CARDINAL
taxlaw-2860	416	9	3d	CARDINAL
taxlaw-2860	416	10	1956	DATE
taxlaw-2860	417	1	85	CARDINAL
taxlaw-2860	418	1	1138	DATE
taxlaw-2860	419	1	86	CARDINAL
taxlaw-2860	421	1	1142	CARDINAL
taxlaw-2860	423	1	1137	DATE
taxlaw-2860	425	1	1136	CARDINAL
taxlaw-2860	426	1	90	CARDINAL
taxlaw-2860	426	2	1137	DATE
taxlaw-2860	427	1	91	CARDINAL
taxlaw-2860	428	1	1138	DATE
taxlaw-2860	429	1	92	CARDINAL
taxlaw-2860	430	1	1137	DATE
taxlaw-2860	431	1	93	CARDINAL
taxlaw-2860	432	1	1142	CARDINAL
taxlaw-2860	433	1	94	CARDINAL
taxlaw-2860	433	2	dupont	ORG
taxlaw-2860	434	1	wilmington 2017	PERSON
taxlaw-2860	435	1	127	CARDINAL
taxlaw-2860	435	2	dupont	ORG
taxlaw-2860	437	1	congress	ORG
taxlaw-2860	437	2	95	CARDINAL
taxlaw-2860	437	3	duponts.96	PERSON
taxlaw-2860	437	4	dupont	ORG
taxlaw-2860	437	5	congress	ORG
taxlaw-2860	437	6	exemption.97	ORG
taxlaw-2860	437	7	congress	ORG
taxlaw-2860	437	8	dupont	ORG
taxlaw-2860	437	9	section 2201	LAW
taxlaw-2860	437	10	the tax court	ORG
taxlaw-2860	437	11	98	CARDINAL
taxlaw-2860	437	12	americans	NORP
taxlaw-2860	437	13	zones.99	DATE
taxlaw-2860	437	14	congress	ORG
taxlaw-2860	437	15	americans	NORP
taxlaw-2860	437	16	section 2201	LAW
taxlaw-2860	439	1	v. mut	PERSON
taxlaw-2860	440	1	n.y.	GPE
taxlaw-2860	440	2	76	CARDINAL
taxlaw-2860	440	3	f. supp	PERSON
taxlaw-2860	441	1	560	CARDINAL
taxlaw-2860	441	2	564	CARDINAL
taxlaw-2860	441	3	1948	DATE
taxlaw-2860	442	1	aff’d sub nom	ORG
taxlaw-2860	442	2	wilmington trust co.	ORG
taxlaw-2860	442	3	v. mut	PERSON
taxlaw-2860	443	1	177	CARDINAL
taxlaw-2860	443	2	404	CARDINAL
taxlaw-2860	443	3	3d	CARDINAL
taxlaw-2860	443	4	1949	DATE
taxlaw-2860	444	1	95	CARDINAL
taxlaw-2860	444	2	section 692(c	LAW
taxlaw-2860	444	3	the united states	GPE
taxlaw-2860	444	4	the united states	GPE
taxlaw-2860	446	1	the year	DATE
taxlaw-2860	446	2	the last taxable year ending before the taxable year	DATE
taxlaw-2860	448	1	96	CARDINAL
taxlaw-2860	448	2	dupont	ORG
taxlaw-2860	449	1	the world war ii	EVENT
taxlaw-2860	452	1	81–378	CARDINAL
taxlaw-2860	452	2	10	CARDINAL
taxlaw-2860	452	3	63	CARDINAL
taxlaw-2860	453	1	891	CARDINAL
taxlaw-2860	453	2	896	CARDINAL
taxlaw-2860	453	3	1949	DATE
taxlaw-2860	454	1	97	CARDINAL
taxlaw-2860	454	2	congress	ORG
taxlaw-2860	454	3	dupont	PERSON
taxlaw-2860	455	1	98	CARDINAL
taxlaw-2860	455	2	434	CARDINAL
taxlaw-2860	455	3	575	CARDINAL
taxlaw-2860	455	4	580–81	DATE
taxlaw-2860	455	5	1978	DATE
taxlaw-2860	455	6	congress	ORG
taxlaw-2860	456	1	albemarle paper co.	ORG
taxlaw-2860	456	2	422	CARDINAL
taxlaw-2860	456	3	405	CARDINAL
taxlaw-2860	456	4	414	CARDINAL
taxlaw-2860	456	5	1975	DATE
taxlaw-2860	456	6	nlrb v. gullett gin co.	PERSON
taxlaw-2860	456	7	340	CARDINAL
taxlaw-2860	456	8	361	CARDINAL
taxlaw-2860	456	9	366	CARDINAL
taxlaw-2860	456	10	1951	DATE
taxlaw-2860	456	11	nat’l lead co.	ORG
taxlaw-2860	456	12	united states	GPE
taxlaw-2860	456	13	252	CARDINAL
taxlaw-2860	456	14	140	CARDINAL
taxlaw-2860	456	15	147	CARDINAL
taxlaw-2860	456	16	1920	DATE
taxlaw-2860	457	1	99	CARDINAL
taxlaw-2860	458	1	section 2201(b)(2	LAW
taxlaw-2860	459	1	kalahasthi	ORG
taxlaw-2860	459	2	v. united states	GPE
taxlaw-2860	459	3	630	CARDINAL
taxlaw-2860	460	1	2d 1120	DATE
taxlaw-2860	460	2	c.d. cal	ORG
taxlaw-2860	460	3	2008	DATE
taxlaw-2860	461	1	9/11	CARDINAL
taxlaw-2860	462	1	howard m. zaritsky	PERSON
taxlaw-2860	462	2	35 est	QUANTITY
taxlaw-2860	464	1	48	CARDINAL
taxlaw-2860	464	2	48	DATE
taxlaw-2860	465	1	100	CARDINAL
taxlaw-2860	465	2	jeffrey f. addicott	PERSON
taxlaw-2860	465	3	28	CARDINAL
taxlaw-2860	466	1	j. int’l l. 323	PERSON
taxlaw-2860	466	2	325	CARDINAL
taxlaw-2860	466	3	2006	DATE
taxlaw-2860	466	4	americans	NORP
taxlaw-2860	466	5	u.s.	GPE
taxlaw-2860	467	1	thousands	CARDINAL
taxlaw-2860	468	1	lisa l. turner & lynn g. norton	PERSON
taxlaw-2860	468	2	51	CARDINAL
taxlaw-2860	468	3	1	CARDINAL
taxlaw-2860	468	4	2001	DATE
taxlaw-2860	469	1	128	CARDINAL
taxlaw-2860	469	2	columbia	ORG
taxlaw-2860	470	1	congress	ORG
taxlaw-2860	472	1	u.s.	GPE
taxlaw-2860	473	1	navy	ORG
taxlaw-2860	474	1	101	CARDINAL
taxlaw-2860	474	2	july 1, 2017	DATE
taxlaw-2860	481	1	102 2015-16	CARDINAL
taxlaw-2860	481	2	u. s. army recruiting command	ORG
taxlaw-2860	481	3	103	CARDINAL
taxlaw-2860	481	4	july 1, 2017	DATE
taxlaw-2860	482	1	104	CARDINAL
taxlaw-2860	482	2	the coast guard’s	ORG
taxlaw-2860	482	3	3	CARDINAL
taxlaw-2860	485	1	105	CARDINAL
taxlaw-2860	487	1	u.s.	GPE
taxlaw-2860	488	1	106	CARDINAL
taxlaw-2860	490	1	u.s.	GPE
taxlaw-2860	490	2	marine corps	ORG
taxlaw-2860	491	1	107 one	CARDINAL
taxlaw-2860	492	1	the world war ii	EVENT
taxlaw-2860	492	2	one	CARDINAL
taxlaw-2860	492	3	congress	ORG
taxlaw-2860	494	1	91	CARDINAL
taxlaw-2860	496	1	h9,204 (daily ed	ORG
taxlaw-2860	496	2	june 19, 1948	DATE
taxlaw-2860	496	3	knutson	PERSON
taxlaw-2860	496	4	91	CARDINAL
taxlaw-2860	498	1	h9,204 (daily ed. 2017	ORG
taxlaw-2860	499	1	129	CARDINAL
taxlaw-2860	500	1	2017	CARDINAL
taxlaw-2860	502	1	jeffrey snow	PERSON
taxlaw-2860	502	2	third	ORDINAL
taxlaw-2860	504	1	jones	PERSON
taxlaw-2860	504	2	the world war	EVENT
taxlaw-2860	504	3	section 2201	LAW
taxlaw-2860	506	1	one	CARDINAL
taxlaw-2860	509	1	two	CARDINAL
taxlaw-2860	509	2	a century ago	DATE
taxlaw-2860	510	1	first	ORDINAL
taxlaw-2860	510	2	today	DATE
taxlaw-2860	510	3	forty years ago	DATE
taxlaw-2860	511	1	second	ORDINAL
taxlaw-2860	511	2	1917	DATE
taxlaw-2860	512	1	two	CARDINAL
taxlaw-2860	512	2	congress	ORG
taxlaw-2860	513	1	two	CARDINAL
taxlaw-2860	514	1	1	CARDINAL
taxlaw-2860	514	2	1917	DATE
taxlaw-2860	515	1	one	CARDINAL
taxlaw-2860	517	1	june 19, 1948	DATE
taxlaw-2860	517	2	knutson	PERSON
taxlaw-2860	517	3	world war ii	EVENT
taxlaw-2860	518	1	108	CARDINAL
taxlaw-2860	518	2	tom vanden brook	PERSON
taxlaw-2860	518	3	$300 million	MONEY
taxlaw-2860	518	4	6,000	CARDINAL
taxlaw-2860	518	5	feb. 13	DATE
taxlaw-2860	518	6	2017	DATE
taxlaw-2860	519	1	109	CARDINAL
taxlaw-2860	520	1	d.	NORP
taxlaw-2860	520	2	lee anne fennell	PERSON
taxlaw-2860	520	3	81	CARDINAL
taxlaw-2860	520	4	n.c	GPE
taxlaw-2860	520	5	l. rev	PERSON
taxlaw-2860	520	6	567	CARDINAL
taxlaw-2860	520	7	652	CARDINAL
taxlaw-2860	520	8	2003	DATE
taxlaw-2860	521	1	111	CARDINAL
taxlaw-2860	521	2	carolyn c. jones	PERSON
taxlaw-2860	521	3	48	CARDINAL
taxlaw-2860	522	1	st. l. rev	PERSON
taxlaw-2860	522	2	729	CARDINAL
taxlaw-2860	522	3	734	CARDINAL
taxlaw-2860	522	4	2000	DATE
taxlaw-2860	523	1	112	CARDINAL
taxlaw-2860	523	2	1918	DATE
taxlaw-2860	524	1	eighty percent	PERCENT
taxlaw-2860	524	2	ten	CARDINAL
taxlaw-2860	525	1	734–35	DATE
taxlaw-2860	525	2	130	CARDINAL
taxlaw-2860	525	3	columbia	ORG
taxlaw-2860	527	1	today	DATE
taxlaw-2860	527	2	one	CARDINAL
taxlaw-2860	528	1	116	CARDINAL
taxlaw-2860	528	2	2	CARDINAL
taxlaw-2860	528	3	second	ORDINAL
taxlaw-2860	528	4	113 55	CARDINAL
taxlaw-2860	530	1	daily	DATE
taxlaw-2860	531	1	22, 1917	DATE
taxlaw-2860	531	2	mondell	PERSON
taxlaw-2860	532	1	114	CARDINAL
taxlaw-2860	532	2	55	CARDINAL
taxlaw-2860	534	1	daily	DATE
taxlaw-2860	535	1	22, 1917	DATE
taxlaw-2860	536	1	55	CARDINAL
taxlaw-2860	538	1	daily	DATE
taxlaw-2860	539	1	22, 1917	DATE
taxlaw-2860	539	2	platt	PERSON
taxlaw-2860	540	1	115	CARDINAL
taxlaw-2860	541	1	10 u.s.c	QUANTITY
taxlaw-2860	542	1	the united states	GPE
taxlaw-2860	544	1	the united states	GPE
taxlaw-2860	544	2	34	CARDINAL
taxlaw-2860	544	3	l. rev	PERSON
taxlaw-2860	545	1	791	CARDINAL
taxlaw-2860	545	2	795	CARDINAL
taxlaw-2860	545	3	2007	DATE
taxlaw-2860	546	1	cheryce m. cryer	PERSON
taxlaw-2860	546	2	modern-day	DATE
taxlaw-2860	546	3	49	CARDINAL
taxlaw-2860	547	1	l.j	PERSON
taxlaw-2860	547	2	843	CARDINAL
taxlaw-2860	547	3	2006	DATE
taxlaw-2860	548	1	matthew ivey	PERSON
taxlaw-2860	548	2	86	CARDINAL
taxlaw-2860	549	1	l. rev	PERSON
taxlaw-2860	549	2	525	CARDINAL
taxlaw-2860	549	3	2014	DATE
taxlaw-2860	550	1	rumsfeld	PERSON
taxlaw-2860	550	2	425	CARDINAL
taxlaw-2860	550	3	549	CARDINAL
taxlaw-2860	550	4	9th	ORDINAL
taxlaw-2860	550	5	2005	DATE
taxlaw-2860	551	1	116	CARDINAL
taxlaw-2860	551	2	jones	PERSON
taxlaw-2860	552	1	jones	PERSON
taxlaw-2860	552	2	111	CARDINAL
taxlaw-2860	552	3	735	CARDINAL
taxlaw-2860	554	1	117	CARDINAL
taxlaw-2860	555	1	section 2201	LAW
taxlaw-2860	558	1	sean a. collier	PERSON
taxlaw-2860	558	2	2013	DATE
taxlaw-2860	558	3	section 2201	LAW
taxlaw-2860	559	1	supra	PERSON
taxlaw-2860	559	2	42	CARDINAL
taxlaw-2860	560	1	wendy ruderman	PERSON
taxlaw-2860	560	2	serge f. kovaleski &	PERSON
taxlaw-2860	560	3	michael cooper	PERSON
taxlaw-2860	560	4	boston	GPE
taxlaw-2860	560	5	n.y.	GPE
taxlaw-2860	560	6	april 25, 2013	DATE
taxlaw-2860	561	1	118	CARDINAL
taxlaw-2860	561	2	one-year	DATE
taxlaw-2860	561	3	2010	DATE
taxlaw-2860	562	1	beth shapiro kaufman	PERSON
taxlaw-2860	562	2	2010	DATE
taxlaw-2860	562	3	37 est	QUANTITY
taxlaw-2860	564	1	42	CARDINAL
taxlaw-2860	564	2	2010	DATE
taxlaw-2860	564	3	2010	DATE
taxlaw-2860	565	1	the coming year	DATE
taxlaw-2860	565	2	2016	CARDINAL
taxlaw-2860	565	3	republicans	NORP
taxlaw-2860	565	4	congress	ORG
taxlaw-2860	565	5	the white house	ORG
taxlaw-2860	566	1	howard m. wagner	PERSON
taxlaw-2860	566	2	david a. lifson	PERSON
taxlaw-2860	566	3	2017	CARDINAL
taxlaw-2860	567	1	131	CARDINAL
taxlaw-2860	568	1	1917	DATE
taxlaw-2860	571	1	one	CARDINAL
taxlaw-2860	573	1	senate	ORG
taxlaw-2860	575	1	senate	ORG
taxlaw-2860	577	1	congress	ORG
taxlaw-2860	578	1	congress	ORG
taxlaw-2860	579	1	98	CARDINAL
taxlaw-2860	580	1	38	CARDINAL
taxlaw-2860	580	2	38	DATE
taxlaw-2860	580	3	2017	CARDINAL
taxlaw-2860	580	4	the republican party	ORG
taxlaw-2860	580	5	congress	ORG
taxlaw-2860	580	6	2017	CARDINAL
taxlaw-2860	581	1	1916	DATE
taxlaw-2860	582	1	two	CARDINAL
taxlaw-2860	582	2	u.s.	GPE
taxlaw-2860	582	3	2009	DATE
taxlaw-2860	582	4	2011	DATE
taxlaw-2860	582	5	american	NORP
taxlaw-2860	582	6	paul courson	PERSON
taxlaw-2860	582	7	u.s.	GPE
taxlaw-2860	582	8	cnn	ORG
taxlaw-2860	582	9	feb. 28, 2011	DATE
taxlaw-2860	582	10	9:33 pm	TIME
taxlaw-2860	582	11	http://www.cnn.com/2011/us/02/27/wwi.veteran.death/	DATE
taxlaw-2860	583	1	2011	DATE
taxlaw-2860	583	2	u.s.	GPE
taxlaw-2860	583	3	frank buckles	PERSON
taxlaw-2860	583	4	wikipedia	ORG
taxlaw-2860	583	5	robley rex	PERSON
taxlaw-2860	583	6	https://en.wikipedia.org/wiki/robley_rex	ORG
taxlaw-2860	583	7	2009	DATE
taxlaw-2860	583	8	second	ORDINAL
taxlaw-2860	583	9	u.s.	GPE
taxlaw-2860	583	10	robley rex	PERSON
taxlaw-2860	583	11	oct. 16	DATE
taxlaw-2860	583	12	2017	DATE
taxlaw-2860	583	13	11:17 est	TIME
taxlaw-2860	584	1	119 55	CARDINAL
taxlaw-2860	586	1	daily	DATE
taxlaw-2860	587	1	22, 1917	DATE
taxlaw-2860	587	2	miller	PERSON
taxlaw-2860	588	1	penrose	PERSON
taxlaw-2860	588	2	one	CARDINAL
taxlaw-2860	588	3	senate	ORG
taxlaw-2860	589	1	55	CARDINAL
taxlaw-2860	591	1	daily	DATE
taxlaw-2860	591	2	oct. 2, 1917	DATE
taxlaw-2860	592	1	penrose	PERSON
taxlaw-2860	593	1	120 55	CARDINAL
taxlaw-2860	595	1	daily	DATE
taxlaw-2860	596	1	22, 1917	DATE
taxlaw-2860	597	1	121 55	CARDINAL
taxlaw-2860	599	1	daily	DATE
taxlaw-2860	600	1	may 12, 1917	DATE
taxlaw-2860	600	2	the u.s. chamber of commerce	ORG
taxlaw-2860	601	1	122	CARDINAL
taxlaw-2860	601	2	lodge	PERSON
taxlaw-2860	606	1	55	CARDINAL
taxlaw-2860	607	1	daily	DATE
taxlaw-2860	608	1	aug. 17, 1917	DATE
taxlaw-2860	608	2	lodge	PERSON
taxlaw-2860	609	1	123 55	CARDINAL
taxlaw-2860	611	1	daily	DATE
taxlaw-2860	612	1	aug. 17, 1917	DATE
taxlaw-2860	613	1	124	CARDINAL
taxlaw-2860	613	2	122	CARDINAL
taxlaw-2860	613	3	125	CARDINAL
taxlaw-2860	613	4	1918	DATE
taxlaw-2860	614	1	1926	DATE
taxlaw-2860	614	2	132	CARDINAL
taxlaw-2860	615	1	one	CARDINAL
taxlaw-2860	616	1	a century	DATE
taxlaw-2860	617	1	today	DATE
taxlaw-2860	618	1	congress	ORG
taxlaw-2860	619	1	2017	DATE
taxlaw-2860	619	2	1917	DATE
taxlaw-2860	624	1	a century	DATE
taxlaw-2860	627	1	congress	ORG
taxlaw-2860	628	1	two	CARDINAL
taxlaw-2860	629	1	first	ORDINAL
taxlaw-2860	631	1	127	CARDINAL
taxlaw-2860	632	1	128	CARDINAL
taxlaw-2860	632	2	healthcare	ORG
taxlaw-2860	634	1	the latter half of the 20th century	DATE
taxlaw-2860	634	2	congress	ORG
taxlaw-2860	635	1	94	CARDINAL
taxlaw-2860	637	1	daily	DATE
taxlaw-2860	637	2	june 19, 1948	DATE
taxlaw-2860	637	3	martin	PERSON
taxlaw-2860	640	1	jeffrey a. cooper	PERSON
taxlaw-2860	640	2	81	CARDINAL
taxlaw-2860	640	3	univ	NORP
taxlaw-2860	641	1	mo	GPE
taxlaw-2860	641	2	kan	ORG
taxlaw-2860	642	1	city l. rev	PERSON
taxlaw-2860	642	2	277	CARDINAL
taxlaw-2860	642	3	283–86	DATE
taxlaw-2860	642	4	2012	DATE
taxlaw-2860	643	1	126	CARDINAL
taxlaw-2860	643	2	1917	CARDINAL
taxlaw-2860	644	1	1917	DATE
taxlaw-2860	645	1	darien b. jacobson	PERSON
taxlaw-2860	645	2	brian g. raub &	PERSON
taxlaw-2860	645	3	w. johnson	PERSON
taxlaw-2860	645	4	ninety years	DATE
taxlaw-2860	645	5	27	CARDINAL
taxlaw-2860	647	1	118	CARDINAL
taxlaw-2860	647	2	122	CARDINAL
taxlaw-2860	647	3	2007	DATE
taxlaw-2860	648	1	1917 through 2007	DATE
taxlaw-2860	649	1	127	CARDINAL
taxlaw-2860	649	2	rajiv chandrasekaren	PERSON
taxlaw-2860	650	1	mar. 29, 2014	DATE
taxlaw-2860	651	1	more than 6,800	CARDINAL
taxlaw-2860	651	2	u.s.	GPE
taxlaw-2860	651	3	iraq	GPE
taxlaw-2860	651	4	afghanistan	GPE
taxlaw-2860	652	1	kriner & shen	ORG
taxlaw-2860	652	2	supra	PERSON
taxlaw-2860	652	3	61	CARDINAL
taxlaw-2860	652	4	569–70	CARDINAL
taxlaw-2860	652	5	2016	CARDINAL
taxlaw-2860	652	6	vietnam	GPE
taxlaw-2860	652	7	korea	GPE
taxlaw-2860	652	8	iraq	GPE
taxlaw-2860	652	9	afghanistan	GPE
taxlaw-2860	652	10	more than two and a half	CARDINAL
taxlaw-2860	653	1	world war ii	EVENT
taxlaw-2860	653	2	iraq	GPE
taxlaw-2860	653	3	afghanistan	GPE
taxlaw-2860	653	4	more than four	CARDINAL
taxlaw-2860	654	1	128	CARDINAL
taxlaw-2860	654	2	michael waterstone	PERSON
taxlaw-2860	654	3	85	CARDINAL
taxlaw-2860	654	4	notre dame	ORG
taxlaw-2860	654	5	l. rev	PERSON
taxlaw-2860	654	6	1081	CARDINAL
taxlaw-2860	654	7	1084	DATE
taxlaw-2860	654	8	2010	DATE
taxlaw-2860	655	1	2017	CARDINAL
taxlaw-2860	656	1	133	CARDINAL
taxlaw-2860	656	2	thousands	CARDINAL
taxlaw-2860	658	1	second	ORDINAL
taxlaw-2860	660	1	132	CARDINAL
taxlaw-2860	663	1	a.	PERSON
taxlaw-2860	663	2	1	CARDINAL
taxlaw-2860	664	1	congress	ORG
taxlaw-2860	667	1	692	CARDINAL
taxlaw-2860	669	1	the united states	GPE
taxlaw-2860	669	2	section 112	LAW
taxlaw-2860	669	3	1	CARDINAL
taxlaw-2860	669	4	129	CARDINAL
taxlaw-2860	669	5	iraq	GPE
taxlaw-2860	669	6	afghanistan	GPE
taxlaw-2860	669	7	11	CARDINAL
taxlaw-2860	669	8	depaul j. health care	ORG
taxlaw-2860	669	9	327	CARDINAL
taxlaw-2860	669	10	328	DATE
taxlaw-2860	669	11	2008	DATE
taxlaw-2860	669	12	the va health system	ORG
taxlaw-2860	670	1	130	CARDINAL
taxlaw-2860	670	2	supra	PERSON
taxlaw-2860	670	3	127	CARDINAL
taxlaw-2860	671	1	forty-three percent	PERCENT
taxlaw-2860	671	2	just 16 percent	PERCENT
taxlaw-2860	672	1	quarter	CARDINAL
taxlaw-2860	672	2	only 11 percent	PERCENT
taxlaw-2860	673	1	131	CARDINAL
taxlaw-2860	673	2	ctr	GPE
taxlaw-2860	674	1	terri tanielian & lisa h. jaycox eds.	ORG
taxlaw-2860	674	2	2008	DATE
taxlaw-2860	676	1	132	CARDINAL
taxlaw-2860	676	2	46	DATE
taxlaw-2860	677	1	134	CARDINAL
taxlaw-2860	677	2	columbia	ORG
taxlaw-2860	678	1	the first day	DATE
taxlaw-2860	678	2	each year	DATE
taxlaw-2860	679	1	two	CARDINAL
taxlaw-2860	679	2	2	CARDINAL
taxlaw-2860	681	1	two	CARDINAL
taxlaw-2860	681	2	congress	ORG
taxlaw-2860	682	1	congress	ORG
taxlaw-2860	683	1	133	CARDINAL
taxlaw-2860	684	1	692	CARDINAL
taxlaw-2860	684	2	2012	DATE
taxlaw-2860	685	1	134	CARDINAL
taxlaw-2860	685	2	u.s. dep’t	GPE
taxlaw-2860	688	1	3	CARDINAL
taxlaw-2860	690	1	46072	CARDINAL
taxlaw-2860	690	2	25	DATE
taxlaw-2860	690	3	dec. 22	DATE
taxlaw-2860	690	4	2016	DATE
taxlaw-2860	691	1	135	CARDINAL
taxlaw-2860	693	1	1.692–1 (1978	DATE
taxlaw-2860	693	2	section 692	LAW
taxlaw-2860	693	3	such year	DATE
taxlaw-2860	694	1	136	CARDINAL
taxlaw-2860	697	1	3	CARDINAL
taxlaw-2860	697	2	134	CARDINAL
taxlaw-2860	697	3	25	CARDINAL
taxlaw-2860	697	4	each year	DATE
taxlaw-2860	699	1	1	CARDINAL
taxlaw-2860	699	2	2	CARDINAL
taxlaw-2860	699	3	3	CARDINAL
taxlaw-2860	700	1	1	CARDINAL
taxlaw-2860	701	1	1	CARDINAL
taxlaw-2860	701	2	2	CARDINAL
taxlaw-2860	702	1	137	CARDINAL
taxlaw-2860	702	2	two	CARDINAL
taxlaw-2860	702	3	a future date	DATE
taxlaw-2860	703	1	first	ORDINAL
taxlaw-2860	704	1	the years	DATE
taxlaw-2860	705	1	second	ORDINAL
taxlaw-2860	705	2	section 692	LAW
taxlaw-2860	706	1	2017	CARDINAL
taxlaw-2860	707	1	135	CARDINAL
taxlaw-2860	707	2	1	CARDINAL
taxlaw-2860	707	3	a. financial	PERSON
taxlaw-2860	707	4	one	CARDINAL
taxlaw-2860	708	1	three	CARDINAL
taxlaw-2860	709	1	first	ORDINAL
taxlaw-2860	713	1	second	ORDINAL
taxlaw-2860	713	2	third	ORDINAL
taxlaw-2860	714	1	138	CARDINAL
taxlaw-2860	714	2	section a. 139	PERSON
taxlaw-2860	717	1	two	CARDINAL
taxlaw-2860	718	1	140	CARDINAL
taxlaw-2860	718	2	17	CARDINAL
taxlaw-2860	719	1	141	CARDINAL
taxlaw-2860	719	2	adam ashton	PERSON
taxlaw-2860	719	3	washington	GPE
taxlaw-2860	719	4	mar. 16,	DATE
taxlaw-2860	719	5	2015	DATE
taxlaw-2860	721	1	matthew a. ward	PERSON
taxlaw-2860	721	2	37	CARDINAL
taxlaw-2860	721	3	l. & soc.	ORG
taxlaw-2860	722	1	457	CARDINAL
taxlaw-2860	722	2	476–87	CARDINAL
taxlaw-2860	722	3	2013	DATE
taxlaw-2860	723	1	142	CARDINAL
taxlaw-2860	723	2	39.6%	PERCENT
taxlaw-2860	723	3	20%	PERCENT
taxlaw-2860	724	1	u.s.	GPE
taxlaw-2860	725	1	http://perma.cc/3gtf-els3	ORG
taxlaw-2860	725	2	oct. 18	DATE
taxlaw-2860	725	3	2017	DATE
taxlaw-2860	726	1	3.8%	PERCENT
taxlaw-2860	727	1	136	CARDINAL
taxlaw-2860	727	2	columbia journal of tax law	ORG
taxlaw-2860	729	1	second	ORDINAL
taxlaw-2860	731	1	every year	DATE
taxlaw-2860	731	2	the year	DATE
taxlaw-2860	731	3	first	ORDINAL
taxlaw-2860	731	4	the year	DATE
taxlaw-2860	732	1	144	CARDINAL
taxlaw-2860	732	2	section 692	LAW
taxlaw-2860	733	1	the years	DATE
taxlaw-2860	737	1	2	CARDINAL
taxlaw-2860	740	1	143	CARDINAL
taxlaw-2860	741	1	144	CARDINAL
taxlaw-2860	743	1	theodore paul manno	PERSON
taxlaw-2860	743	2	supra	PERSON
taxlaw-2860	743	3	47	DATE
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