id	sid	eid	entity	type
taxlaw-2863	1	1	schrodinger	PERSON
taxlaw-2863	1	2	laura d. pond*	PERSON
taxlaw-2863	3	1	851	CARDINAL
taxlaw-2863	3	2	856	CARDINAL
taxlaw-2863	5	1	851	CARDINAL
taxlaw-2863	5	2	856	CARDINAL
taxlaw-2863	6	1	rics	PERSON
taxlaw-2863	6	2	851	CARDINAL
taxlaw-2863	6	3	856	CARDINAL
taxlaw-2863	7	1	reit rules require	ORG
taxlaw-2863	7	2	1940	DATE
taxlaw-2863	8	1	1940	DATE
taxlaw-2863	9	1	851	CARDINAL
taxlaw-2863	9	2	856	CARDINAL
taxlaw-2863	11	1	1940	DATE
taxlaw-2863	12	1	2018	DATE
taxlaw-2863	13	1	willard taylor	PERSON
taxlaw-2863	13	2	aaron josephson	PERSON
taxlaw-2863	13	3	han	GPE
taxlaw-2863	13	4	the columbia journal of tax law	ORG
taxlaw-2863	14	1	230	CARDINAL
taxlaw-2863	14	2	columbia	ORG
taxlaw-2863	14	3	231 ii	QUANTITY
taxlaw-2863	16	1	232	CARDINAL
taxlaw-2863	17	1	232 1	CARDINAL
taxlaw-2863	17	2	233 2	CARDINAL
taxlaw-2863	17	3	235	CARDINAL
taxlaw-2863	18	1	237	CARDINAL
taxlaw-2863	19	1	237	CARDINAL
taxlaw-2863	20	1	238 6	CARDINAL
taxlaw-2863	20	2	240	CARDINAL
taxlaw-2863	20	3	b. ric	PERSON
taxlaw-2863	21	1	241 1	CARDINAL
taxlaw-2863	21	2	241 2	CARDINAL
taxlaw-2863	22	1	242	CARDINAL
taxlaw-2863	22	2	reit	GPE
taxlaw-2863	23	1	244	CARDINAL
taxlaw-2863	23	2	b. rics	PERSON
taxlaw-2863	23	3	247	CARDINAL
taxlaw-2863	24	1	249 2018	CARDINAL
taxlaw-2863	24	2	231	CARDINAL
taxlaw-2863	24	3	nearly half	CARDINAL
taxlaw-2863	24	4	century.1	GPE
taxlaw-2863	24	5	1940	DATE
taxlaw-2863	24	6	four years	DATE
taxlaw-2863	24	7	twenty years later	DATE
taxlaw-2863	25	1	856	CARDINAL
taxlaw-2863	25	2	section 851	LAW
taxlaw-2863	26	1	rics	PERSON
taxlaw-2863	29	1	2014	DATE
taxlaw-2863	29	2	irs	ORG
taxlaw-2863	29	3	5	CARDINAL
taxlaw-2863	29	4	6	CARDINAL
taxlaw-2863	29	5	the securities and exchange commission	ORG
taxlaw-2863	29	6	sec	ORG
taxlaw-2863	31	1	reit	GPE
taxlaw-2863	31	2	1	CARDINAL
taxlaw-2863	31	3	2	CARDINAL
taxlaw-2863	34	1	1	CARDINAL
taxlaw-2863	34	2	1936	DATE
taxlaw-2863	36	1	49	CARDINAL
taxlaw-2863	37	1	1648	CARDINAL
taxlaw-2863	37	2	1669	CARDINAL
taxlaw-2863	38	1	oliver burkeman	PERSON
taxlaw-2863	38	2	forty years	DATE
taxlaw-2863	38	3	oct. 23, 2009	DATE
taxlaw-2863	39	1	2	CARDINAL
taxlaw-2863	39	2	1954	DATE
taxlaw-2863	41	1	851	CARDINAL
taxlaw-2863	41	2	68a	CARDINAL
taxlaw-2863	42	1	3	CARDINAL
taxlaw-2863	42	2	268	CARDINAL
taxlaw-2863	42	3	1954	DATE
taxlaw-2863	43	1	3 act of	TIME
taxlaw-2863	43	2	sept. 14, 1960	DATE
taxlaw-2863	45	1	86–779	CARDINAL
taxlaw-2863	45	2	74	CARDINAL
taxlaw-2863	46	1	998	CARDINAL
taxlaw-2863	46	2	1004	DATE
taxlaw-2863	46	3	1960	DATE
taxlaw-2863	47	1	4	CARDINAL
taxlaw-2863	48	1	2014-21	DATE
taxlaw-2863	48	2	2014-16	DATE
taxlaw-2863	48	3	938	CARDINAL
taxlaw-2863	48	4	938	CARDINAL
taxlaw-2863	48	5	5	CARDINAL
taxlaw-2863	48	6	coinflip, inc.	ORG
taxlaw-2863	48	7	cftc	ORG
taxlaw-2863	49	1	15-29	CARDINAL
taxlaw-2863	49	2	2015	DATE
taxlaw-2863	49	3	5535736	DATE
taxlaw-2863	49	4	sept. 17	DATE
taxlaw-2863	49	5	2015	DATE
taxlaw-2863	50	1	6	CARDINAL
taxlaw-2863	50	2	sec	ORG
taxlaw-2863	50	3	13	CARDINAL
taxlaw-2863	50	4	2013	DATE
taxlaw-2863	50	5	u.s.	GPE
taxlaw-2863	50	6	dist	NORP
taxlaw-2863	51	1	110018	DATE
taxlaw-2863	51	2	5	CARDINAL
taxlaw-2863	51	3	tex	GPE
taxlaw-2863	51	4	aug. 6, 2013	DATE
taxlaw-2863	53	1	jeffrey e. alberts & bertrand	PERSON
taxlaw-2863	53	2	21	CARDINAL
taxlaw-2863	53	3	j. sci. & tech	PERSON
taxlaw-2863	54	1	l. 1,	PERSON
taxlaw-2863	54	2	2	CARDINAL
taxlaw-2863	55	1	8 i.r.c	QUANTITY
taxlaw-2863	56	1	3	CARDINAL
taxlaw-2863	57	1	9	CARDINAL
taxlaw-2863	58	1	856(c)(4	CARDINAL
taxlaw-2863	59	1	10	CARDINAL
taxlaw-2863	59	2	harvey j. shulman	PERSON
taxlaw-2863	59	3	feb. 21, 2010	DATE
taxlaw-2863	59	4	wk8; news release	ORG
taxlaw-2863	59	5	u.s.	GPE
taxlaw-2863	59	6	sept. 21	DATE
taxlaw-2863	59	7	2017	DATE
taxlaw-2863	59	8	232	CARDINAL
taxlaw-2863	59	9	columbia journal of tax	ORG
taxlaw-2863	59	10	[vol.9:229 ii	PERSON
taxlaw-2863	62	1	a. virtual	PERSON
taxlaw-2863	63	1	the mid-2000s	DATE
taxlaw-2863	65	1	14	CARDINAL
taxlaw-2863	65	2	first	ORDINAL
taxlaw-2863	66	1	seven	CARDINAL
taxlaw-2863	66	2	april 2018	DATE
taxlaw-2863	66	3	1,500	CARDINAL
taxlaw-2863	66	4	one year	DATE
taxlaw-2863	67	1	11	CARDINAL
taxlaw-2863	67	2	nicolas wenker	PERSON
taxlaw-2863	67	3	19 tex	QUANTITY
taxlaw-2863	67	4	l. & pol	ORG
taxlaw-2863	68	1	145	CARDINAL
taxlaw-2863	68	2	147	CARDINAL
taxlaw-2863	68	3	2016	CARDINAL
taxlaw-2863	69	1	12	CARDINAL
taxlaw-2863	69	2	geforce	ORG
taxlaw-2863	69	3	feb. 9, 2018	DATE
taxlaw-2863	70	1	feb. 9, 2018	DATE
taxlaw-2863	71	1	second	ORDINAL
taxlaw-2863	71	2	millions	CARDINAL
taxlaw-2863	71	3	billions of dollars	MONEY
taxlaw-2863	72	1	byron m. huang	PERSON
taxlaw-2863	72	2	thirteenth	ORDINAL
taxlaw-2863	72	3	17	CARDINAL
taxlaw-2863	72	4	yale j.l. & tech	ORG
taxlaw-2863	73	1	224	CARDINAL
taxlaw-2863	73	2	2015	CARDINAL
taxlaw-2863	74	1	13	CARDINAL
taxlaw-2863	74	2	adam chodorow	PERSON
taxlaw-2863	74	3	36	CARDINAL
taxlaw-2863	74	4	371	CARDINAL
taxlaw-2863	74	5	376	CARDINAL
taxlaw-2863	74	6	2017	CARDINAL
taxlaw-2863	75	1	leandra lederman	PERSON
taxlaw-2863	75	2	82	CARDINAL
taxlaw-2863	76	1	l. rev	PERSON
taxlaw-2863	76	2	1620	CARDINAL
taxlaw-2863	76	3	1621-23	CARDINAL
taxlaw-2863	76	4	2007	DATE
taxlaw-2863	77	1	14	CARDINAL
taxlaw-2863	77	2	13	CARDINAL
taxlaw-2863	77	3	1667	CARDINAL
taxlaw-2863	77	4	stephen totilo	PERSON
taxlaw-2863	77	5	mtv	ORG
taxlaw-2863	77	6	jan. 19, 2006	DATE
taxlaw-2863	78	1	joshua davis	PERSON
taxlaw-2863	78	2	oct. 10, 2011	DATE
taxlaw-2863	78	3	68	DATE
taxlaw-2863	78	4	first	ORDINAL
taxlaw-2863	78	5	howard johnson	PERSON
taxlaw-2863	78	6	fullerton	GPE
taxlaw-2863	78	7	california	GPE
taxlaw-2863	79	1	15	CARDINAL
taxlaw-2863	80	1	alyson	PERSON
taxlaw-2863	80	2	blockchain blog	PERSON
taxlaw-2863	80	3	dec. 29, 2014	DATE
taxlaw-2863	82	1	16	CARDINAL
taxlaw-2863	82	2	supra	PERSON
taxlaw-2863	82	3	11	CARDINAL
taxlaw-2863	82	4	146	CARDINAL
taxlaw-2863	82	5	149	CARDINAL
taxlaw-2863	82	6	17	CARDINAL
taxlaw-2863	82	7	6	CARDINAL
taxlaw-2863	82	8	dec. 7	DATE
taxlaw-2863	82	9	2017	DATE
taxlaw-2863	83	1	2018	DATE
taxlaw-2863	83	2	233	CARDINAL
taxlaw-2863	83	3	april 2018	DATE
taxlaw-2863	83	4	around 42.2%	PERCENT
taxlaw-2863	83	5	15.7%.19 1	CARDINAL
taxlaw-2863	83	6	1	CARDINAL
taxlaw-2863	83	7	2	CARDINAL
taxlaw-2863	83	8	•	CARDINAL
taxlaw-2863	85	1	minutes	TIME
taxlaw-2863	86	1	•	CARDINAL
taxlaw-2863	86	2	only a few minutes	TIME
taxlaw-2863	89	1	first	ORDINAL
taxlaw-2863	89	2	2010	DATE
taxlaw-2863	89	3	three years later	DATE
taxlaw-2863	89	4	1,200	MONEY
taxlaw-2863	90	1	three years	DATE
taxlaw-2863	90	2	2016	DATE
taxlaw-2863	90	3	around $600	MONEY
taxlaw-2863	91	1	december 7, 2017	DATE
taxlaw-2863	91	2	17,000	MONEY
taxlaw-2863	91	3	18	CARDINAL
taxlaw-2863	91	4	elena eyber	PERSON
taxlaw-2863	91	5	wolters kluwer:	ORG
taxlaw-2863	91	6	tax & accounting blog	ORG
taxlaw-2863	91	7	jan. 23	DATE
taxlaw-2863	91	8	2017	DATE
taxlaw-2863	95	1	13, 2018	DATE
taxlaw-2863	96	1	19	CARDINAL
taxlaw-2863	96	2	18	CARDINAL
taxlaw-2863	96	3	13, 2018	DATE
taxlaw-2863	97	1	20	CARDINAL
taxlaw-2863	97	2	13	CARDINAL
taxlaw-2863	97	3	376	CARDINAL
taxlaw-2863	97	4	alberts & fry	ORG
taxlaw-2863	97	5	7	CARDINAL
taxlaw-2863	97	6	3	CARDINAL
taxlaw-2863	97	7	21	CARDINAL
taxlaw-2863	97	8	13	CARDINAL
taxlaw-2863	97	9	376	CARDINAL
taxlaw-2863	98	1	r. joseph cook	PERSON
taxlaw-2863	98	2	30	CARDINAL
taxlaw-2863	98	3	j. marshall j. info	PERSON
taxlaw-2863	99	1	l. 535	ORG
taxlaw-2863	99	2	538	CARDINAL
taxlaw-2863	99	3	2014	DATE
taxlaw-2863	100	1	22	CARDINAL
taxlaw-2863	100	2	2014	DATE
taxlaw-2863	100	3	the house committee on small business	ORG
taxlaw-2863	100	4	jerry brito	PERSON
taxlaw-2863	100	5	george mason university	ORG
taxlaw-2863	101	1	jerry brito	PERSON
taxlaw-2863	102	1	1-2	CARDINAL
taxlaw-2863	102	2	2, 2014	DATE
taxlaw-2863	104	1	23	CARDINAL
taxlaw-2863	104	2	18	CARDINAL
taxlaw-2863	104	3	24	CARDINAL
taxlaw-2863	104	4	13	CARDINAL
taxlaw-2863	104	5	377	CARDINAL
taxlaw-2863	104	6	25	CARDINAL
taxlaw-2863	104	7	sec	ORG
taxlaw-2863	105	1	sec	ORG
taxlaw-2863	106	1	sec	ORG
taxlaw-2863	106	2	7, 2014	DATE
taxlaw-2863	107	1	https://perma.cc/574z7mrg	GPE
taxlaw-2863	107	2	indus	GPE
taxlaw-2863	108	1	auth	ORG
taxlaw-2863	109	1	finra	ORG
taxlaw-2863	109	2	http://www.finra.org/investors/alerts/bitcoin-more-bit-risky	PERSON
taxlaw-2863	111	1	26	CARDINAL
taxlaw-2863	111	2	damian davila	PERSON
taxlaw-2863	111	3	100	MONEY
taxlaw-2863	111	4	2011	DATE
taxlaw-2863	111	5	2,	PERCENT
taxlaw-2863	111	6	2017	DATE
taxlaw-2863	111	7	9:25 am	TIME
taxlaw-2863	112	1	234	CARDINAL
taxlaw-2863	112	2	14,000	MONEY
taxlaw-2863	112	3	48 hours	TIME
taxlaw-2863	113	1	roger ver	PERSON
taxlaw-2863	113	2	jesus	PERSON
taxlaw-2863	113	3	st	DATE
taxlaw-2863	113	4	american citizenship.33	ORG
taxlaw-2863	113	5	27	CARDINAL
taxlaw-2863	113	6	renae merle	PERSON
taxlaw-2863	113	7	above $17,000	MONEY
taxlaw-2863	114	1	dec. 7	DATE
taxlaw-2863	114	2	2017	DATE
taxlaw-2863	115	1	martin	PERSON
taxlaw-2863	115	2	a wild week	DATE
taxlaw-2863	116	1	dec. 8, 2017	DATE
taxlaw-2863	117	1	28	CARDINAL
taxlaw-2863	117	2	brito	PERSON
taxlaw-2863	117	3	supra	PERSON
taxlaw-2863	117	4	22	CARDINAL
taxlaw-2863	117	5	3	CARDINAL
taxlaw-2863	119	1	29	CARDINAL
taxlaw-2863	119	2	john wasik	PERSON
taxlaw-2863	119	3	buffett	PERSON
taxlaw-2863	119	4	forbes	ORG
taxlaw-2863	119	5	(nov. 6,	DATE
taxlaw-2863	119	6	2017	DATE
taxlaw-2863	120	1	jeremy g. philips	PERSON
taxlaw-2863	120	2	jamie dimon	PERSON
taxlaw-2863	120	3	n.y.	GPE
taxlaw-2863	120	4	sept. 18	DATE
taxlaw-2863	120	5	2017	DATE
taxlaw-2863	120	6	kevin roose	PERSON
taxlaw-2863	121	1	n.y.	GPE
taxlaw-2863	121	2	sept. 16, 2017	DATE
taxlaw-2863	122	1	30	CARDINAL
taxlaw-2863	122	2	finra	ORG
taxlaw-2863	122	3	25	CARDINAL
taxlaw-2863	122	4	omri marian	PERSON
taxlaw-2863	122	5	82	CARDINAL
taxlaw-2863	123	1	l. rev	PERSON
taxlaw-2863	124	1	53 (2017	CARDINAL
taxlaw-2863	124	2	reuben grinberg	PERSON
taxlaw-2863	124	3	4	CARDINAL
taxlaw-2863	124	4	sci. & tech	ORG
taxlaw-2863	125	1	l.j. 159,	ORG
taxlaw-2863	125	2	206	CARDINAL
taxlaw-2863	125	3	2011	DATE
taxlaw-2863	126	1	united states	GPE
taxlaw-2863	126	2	31	CARDINAL
taxlaw-2863	126	3	f. supp	PERSON
taxlaw-2863	127	1	3d 540	CARDINAL
taxlaw-2863	127	2	547	CARDINAL
taxlaw-2863	127	3	2013	DATE
taxlaw-2863	127	4	joseph goldstein	PERSON
taxlaw-2863	127	5	u.s.	GPE
taxlaw-2863	127	6	n.y.	GPE
taxlaw-2863	127	7	oct. 3, 2013	DATE
taxlaw-2863	127	8	21	CARDINAL
taxlaw-2863	127	9	557	CARDINAL
taxlaw-2863	128	1	32	CARDINAL
taxlaw-2863	128	2	craig w. smalley	PERSON
taxlaw-2863	128	3	apr. 20,	DATE
taxlaw-2863	128	4	2017	DATE
taxlaw-2863	128	5	irs	ORG
taxlaw-2863	128	6	john doe summons	PERSON
taxlaw-2863	128	7	jan. 1, 2013	DATE
taxlaw-2863	128	8	dec. 31	DATE
taxlaw-2863	128	9	2015	DATE
taxlaw-2863	129	1	irs	ORG
taxlaw-2863	129	2	irs	ORG
taxlaw-2863	129	3	two	CARDINAL
taxlaw-2863	129	4	kelly phillips erb	PERSON
taxlaw-2863	129	5	irs	ORG
taxlaw-2863	129	6	coinbase	ORG
taxlaw-2863	129	7	forbes	PERSON
taxlaw-2863	129	8	(nov. 21	DATE
taxlaw-2863	129	9	2016	DATE
taxlaw-2863	130	1	richard holden & anup malani	ORG
taxlaw-2863	131	1	n.y.	GPE
taxlaw-2863	131	2	jan. 23, 2018	DATE
taxlaw-2863	132	1	33	CARDINAL
taxlaw-2863	132	2	jason clenfield &	ORG
taxlaw-2863	132	3	pavel alpeyev	PERSON
taxlaw-2863	132	4	jesus	PERSON
taxlaw-2863	133	1	june 20, 2014	DATE
taxlaw-2863	133	2	18	CARDINAL
taxlaw-2863	133	3	34	CARDINAL
taxlaw-2863	133	4	18	CARDINAL
taxlaw-2863	133	5	35	CARDINAL
taxlaw-2863	133	6	sec	ORG
taxlaw-2863	135	1	235	CARDINAL
taxlaw-2863	135	2	2014	DATE
taxlaw-2863	135	3	mt. gox	FAC
taxlaw-2863	135	4	japanese	NORP
taxlaw-2863	135	5	$460 million	MONEY
taxlaw-2863	135	6	mavericks	ORG
taxlaw-2863	136	1	2014	DATE
taxlaw-2863	136	2	cameron	PERSON
taxlaw-2863	136	3	tyler winklevoss	ORG
taxlaw-2863	136	4	sec	ORG
taxlaw-2863	136	5	2017	DATE
taxlaw-2863	136	6	sec	ORG
taxlaw-2863	136	7	two	CARDINAL
taxlaw-2863	136	8	2	CARDINAL
taxlaw-2863	136	9	one	CARDINAL
taxlaw-2863	137	1	first	ORDINAL
taxlaw-2863	137	2	2009	DATE
taxlaw-2863	137	3	janet yellen	PERSON
taxlaw-2863	137	4	2014	DATE
taxlaw-2863	137	5	senate	ORG
taxlaw-2863	137	6	hearing.44	ORG
taxlaw-2863	137	7	three	CARDINAL
taxlaw-2863	138	1	first	ORDINAL
taxlaw-2863	138	2	account).46	PRODUCT
taxlaw-2863	138	3	the united states	GPE
taxlaw-2863	139	1	april 13, 2018	DATE
taxlaw-2863	139	2	2,743	CARDINAL
taxlaw-2863	139	3	36	CARDINAL
taxlaw-2863	139	4	finra	ORG
taxlaw-2863	139	5	25	CARDINAL
taxlaw-2863	139	6	37	CARDINAL
taxlaw-2863	139	7	18	CARDINAL
taxlaw-2863	139	8	sec	ORG
taxlaw-2863	139	9	supra	PERSON
taxlaw-2863	139	10	25	CARDINAL
taxlaw-2863	140	1	38	CARDINAL
taxlaw-2863	140	2	anthony volastro	PERSON
taxlaw-2863	140	3	cnbc	ORG
taxlaw-2863	140	4	cnbc	ORG
taxlaw-2863	140	5	jan. 23, 2014	DATE
taxlaw-2863	143	1	39	CARDINAL
taxlaw-2863	143	2	bitfinex	ORG
taxlaw-2863	143	3	nearly 120,000	CARDINAL
taxlaw-2863	143	4	$65 million	MONEY
taxlaw-2863	143	5	august 2016	DATE
taxlaw-2863	145	1	18	CARDINAL
taxlaw-2863	145	2	40	CARDINAL
taxlaw-2863	145	3	supra	PERSON
taxlaw-2863	145	4	11	CARDINAL
taxlaw-2863	145	5	180	CARDINAL
taxlaw-2863	145	6	41	CARDINAL
taxlaw-2863	145	7	allan eberhart	PERSON
taxlaw-2863	145	8	sec	ORG
taxlaw-2863	145	9	forbes	PERSON
taxlaw-2863	145	10	apr. 6,	DATE
taxlaw-2863	145	11	2017	DATE
taxlaw-2863	146	1	paul vigna & alexander	ORG
taxlaw-2863	146	2	etfs	ORG
taxlaw-2863	146	3	sec	ORG
taxlaw-2863	146	4	second	ORDINAL
taxlaw-2863	146	5	mar. 29	DATE
taxlaw-2863	146	6	2017	DATE
taxlaw-2863	147	1	42	CARDINAL
taxlaw-2863	147	2	supra	PERSON
taxlaw-2863	147	3	11	CARDINAL
taxlaw-2863	147	4	180	CARDINAL
taxlaw-2863	147	5	andrew osterland	PERSON
taxlaw-2863	147	6	cnbc	ORG
taxlaw-2863	147	7	nov. 13	DATE
taxlaw-2863	147	8	2017	DATE
taxlaw-2863	149	1	43 grinberg	PERSON
taxlaw-2863	149	2	supra	PERSON
taxlaw-2863	149	3	30	CARDINAL
taxlaw-2863	149	4	206	CARDINAL
taxlaw-2863	149	5	13	CARDINAL
taxlaw-2863	149	6	378	CARDINAL
taxlaw-2863	149	7	44	CARDINAL
taxlaw-2863	149	8	18	CARDINAL
taxlaw-2863	149	9	paul davidson	PERSON
taxlaw-2863	149	10	feb. 27, 2014	DATE
taxlaw-2863	150	1	45	CARDINAL
taxlaw-2863	150	2	18	CARDINAL
taxlaw-2863	150	3	46	CARDINAL
taxlaw-2863	150	4	nathaniel popper	PERSON
taxlaw-2863	150	5	n.y.	GPE
taxlaw-2863	150	6	2017	DATE
taxlaw-2863	150	7	236	CARDINAL
taxlaw-2863	150	8	columbia	ORG
taxlaw-2863	150	9	1,760	CARDINAL
taxlaw-2863	150	10	states.47	ORG
taxlaw-2863	150	11	second	ORDINAL
taxlaw-2863	151	1	third	ORDINAL
taxlaw-2863	152	1	three	CARDINAL
taxlaw-2863	152	2	1	CARDINAL
taxlaw-2863	152	3	2	CARDINAL
taxlaw-2863	152	4	3	CARDINAL
taxlaw-2863	153	1	50	CARDINAL
taxlaw-2863	158	1	first	ORDINAL
taxlaw-2863	162	1	third	ORDINAL
taxlaw-2863	165	1	47	CARDINAL
taxlaw-2863	166	1	13, 2018	DATE
taxlaw-2863	166	2	the united states	GPE
taxlaw-2863	166	3	13, 2018	DATE
taxlaw-2863	167	1	48	CARDINAL
taxlaw-2863	167	2	18	CARDINAL
taxlaw-2863	167	3	49	CARDINAL
taxlaw-2863	168	1	50	CARDINAL
taxlaw-2863	168	2	supra	PERSON
taxlaw-2863	168	3	11	CARDINAL
taxlaw-2863	168	4	149	CARDINAL
taxlaw-2863	168	5	morgen e. peck	PERSON
taxlaw-2863	168	6	may 30, 2012	DATE
taxlaw-2863	170	1	51	CARDINAL
taxlaw-2863	172	1	alberts & fry	ORG
taxlaw-2863	172	2	7	CARDINAL
taxlaw-2863	172	3	2-3	DATE
taxlaw-2863	172	4	52	CARDINAL
taxlaw-2863	172	5	kevin petrasic &	ORG
taxlaw-2863	172	6	matthew bornfreund	PERSON
taxlaw-2863	172	7	white &	ORG
taxlaw-2863	172	8	llp	ORG
taxlaw-2863	172	9	mar. 7	DATE
taxlaw-2863	172	10	2016	DATE
taxlaw-2863	174	1	53	CARDINAL
taxlaw-2863	174	2	13	CARDINAL
taxlaw-2863	174	3	377	CARDINAL
taxlaw-2863	174	4	237	CARDINAL
taxlaw-2863	176	1	at least one	CARDINAL
taxlaw-2863	178	1	one	CARDINAL
taxlaw-2863	179	1	10	MONEY
taxlaw-2863	179	2	one	CARDINAL
taxlaw-2863	179	3	1	MONEY
taxlaw-2863	179	4	$11 dollars	MONEY
taxlaw-2863	180	1	10	CARDINAL
taxlaw-2863	180	2	one	CARDINAL
taxlaw-2863	180	3	1	CARDINAL
taxlaw-2863	180	4	11	CARDINAL
taxlaw-2863	180	5	one	CARDINAL
taxlaw-2863	180	6	10	CARDINAL
taxlaw-2863	180	7	1	CARDINAL
taxlaw-2863	183	1	3	CARDINAL
taxlaw-2863	184	1	nearly two million	CARDINAL
taxlaw-2863	184	2	12.5	CARDINAL
taxlaw-2863	184	3	approximately every ten	TIME
taxlaw-2863	184	4	every four years	DATE
taxlaw-2863	186	1	”57	PERSON
taxlaw-2863	186	2	april 2018	DATE
taxlaw-2863	186	3	nearly 17 million	CARDINAL
taxlaw-2863	186	4	circulation.58	GPE
taxlaw-2863	186	5	21 million	CARDINAL
taxlaw-2863	187	1	the year 2140.59	DATE
taxlaw-2863	187	2	april 2018	DATE
taxlaw-2863	187	3	around $8,117	MONEY
taxlaw-2863	187	4	nearly $138	MONEY
taxlaw-2863	187	5	4	CARDINAL
taxlaw-2863	189	1	u.s.	GPE
taxlaw-2863	191	1	54	CARDINAL
taxlaw-2863	191	2	18	CARDINAL
taxlaw-2863	191	3	55	CARDINAL
taxlaw-2863	192	1	38	CARDINAL
taxlaw-2863	193	1	57	CARDINAL
taxlaw-2863	193	2	18	CARDINAL
taxlaw-2863	193	3	58	CARDINAL
taxlaw-2863	193	4	13, 2018	DATE
taxlaw-2863	194	1	59	CARDINAL
taxlaw-2863	194	2	38	CARDINAL
taxlaw-2863	194	3	60	CARDINAL
taxlaw-2863	194	4	58	CARDINAL
taxlaw-2863	195	1	61	CARDINAL
taxlaw-2863	195	2	13	CARDINAL
taxlaw-2863	195	3	378	CARDINAL
taxlaw-2863	196	1	238	CARDINAL
taxlaw-2863	196	2	first	ORDINAL
taxlaw-2863	196	3	canada	GPE
taxlaw-2863	196	4	2015.62	CARDINAL
taxlaw-2863	196	5	the united states	GPE
taxlaw-2863	196	6	new york stock exchange	ORG
taxlaw-2863	197	1	ownership.64	CARDINAL
taxlaw-2863	200	1	5	CARDINAL
taxlaw-2863	201	1	american	NORP
taxlaw-2863	203	1	as early as 2007	DATE
taxlaw-2863	204	1	trends.68	NORP
taxlaw-2863	204	2	62	CARDINAL
taxlaw-2863	204	3	diana ngo	PERSON
taxlaw-2863	204	4	first	ORDINAL
taxlaw-2863	204	5	mar. 4, 2015	DATE
taxlaw-2863	206	1	63	CARDINAL
taxlaw-2863	206	2	michael j. casey	PERSON
taxlaw-2863	206	3	feb. 27, 2015	DATE
taxlaw-2863	206	4	7:18 pm	TIME
taxlaw-2863	206	5	https://blogs.wsj.com/moneybeat/2015/02/27/bitcoin-swaps-exchangegets-public-listing-via-reverse-merger/	GPE
taxlaw-2863	206	6	yessi bello perez	PERSON
taxlaw-2863	206	7	new york stock exchange	ORG
taxlaw-2863	206	8	2015	DATE
taxlaw-2863	208	1	64	CARDINAL
taxlaw-2863	208	2	cade metz	PERSON
taxlaw-2863	208	3	apr. 27, 2015	DATE
taxlaw-2863	209	1	65	CARDINAL
taxlaw-2863	209	2	13	CARDINAL
taxlaw-2863	209	3	379	CARDINAL
taxlaw-2863	209	4	ian kar	PERSON
taxlaw-2863	209	5	goldman sachs	ORG
taxlaw-2863	209	6	dec. 2, 2015	DATE
taxlaw-2863	210	1	52	CARDINAL
taxlaw-2863	211	1	66	CARDINAL
taxlaw-2863	211	2	52	CARDINAL
taxlaw-2863	211	3	67	CARDINAL
taxlaw-2863	212	1	u.s.	GPE
taxlaw-2863	212	2	gov’t accountability office	ORG
taxlaw-2863	212	3	516	CARDINAL
taxlaw-2863	212	4	irs	ORG
taxlaw-2863	212	5	15	CARDINAL
taxlaw-2863	213	1	hereinafter gao	PERSON
taxlaw-2863	214	1	68	CARDINAL
taxlaw-2863	217	1	239	CARDINAL
taxlaw-2863	217	2	u.s.	GPE
taxlaw-2863	217	3	2009	DATE
taxlaw-2863	217	4	the year	DATE
taxlaw-2863	217	5	first	ORDINAL
taxlaw-2863	218	1	irs	ORG
taxlaw-2863	218	2	issues.72	ORG
taxlaw-2863	218	3	gao	PERSON
taxlaw-2863	219	1	2013	DATE
taxlaw-2863	219	2	third	ORDINAL
taxlaw-2863	220	1	irs	ORG
taxlaw-2863	220	2	gao	PERSON
taxlaw-2863	220	3	the following year	DATE
taxlaw-2863	221	1	2014-21	DATE
taxlaw-2863	221	2	irs	ORG
taxlaw-2863	222	1	the united states	GPE
taxlaw-2863	226	1	70	CARDINAL
taxlaw-2863	227	1	d.	NORP
taxlaw-2863	228	1	mar. 21, 2018	DATE
taxlaw-2863	229	1	72 gao	QUANTITY
taxlaw-2863	229	2	67	CARDINAL
taxlaw-2863	229	3	15	CARDINAL
taxlaw-2863	230	1	12-15	DATE
taxlaw-2863	231	1	74	CARDINAL
taxlaw-2863	232	1	2014-21	DATE
taxlaw-2863	232	2	4	CARDINAL
taxlaw-2863	232	3	938	CARDINAL
taxlaw-2863	233	1	75	CARDINAL
taxlaw-2863	234	1	u.s.	GPE
taxlaw-2863	235	1	fin-2013	DATE
taxlaw-2863	235	2	mar. 18, 2013	DATE
taxlaw-2863	235	3	21	CARDINAL
taxlaw-2863	235	4	545	CARDINAL
taxlaw-2863	236	1	76	CARDINAL
taxlaw-2863	237	1	2014-21	DATE
taxlaw-2863	237	2	4	CARDINAL
taxlaw-2863	237	3	938	CARDINAL
taxlaw-2863	239	1	939	DATE
taxlaw-2863	240	1	victor fleischer	PERSON
taxlaw-2863	240	2	n.y.	GPE
taxlaw-2863	240	3	mar. 26, 2014	DATE
taxlaw-2863	242	1	79	CARDINAL
taxlaw-2863	242	2	13	CARDINAL
taxlaw-2863	242	3	380	CARDINAL
taxlaw-2863	246	1	240	CARDINAL
taxlaw-2863	247	1	taxpayers.80	ORG
taxlaw-2863	248	1	6	CARDINAL
taxlaw-2863	249	1	edmund moy	PERSON
taxlaw-2863	251	1	fec	ORG
taxlaw-2863	251	2	irs	ORG
taxlaw-2863	256	1	eyber	PERSON
taxlaw-2863	256	2	18	CARDINAL
taxlaw-2863	256	3	80	CARDINAL
taxlaw-2863	256	4	13	CARDINAL
taxlaw-2863	256	5	381	CARDINAL
taxlaw-2863	256	6	81	CARDINAL
taxlaw-2863	256	7	18	CARDINAL
taxlaw-2863	256	8	82	CARDINAL
taxlaw-2863	256	9	sec	ORG
taxlaw-2863	257	1	13	CARDINAL
taxlaw-2863	257	2	2013	DATE
taxlaw-2863	257	3	u.s.	GPE
taxlaw-2863	257	4	dist	NORP
taxlaw-2863	258	1	110018	DATE
taxlaw-2863	258	2	5	CARDINAL
taxlaw-2863	258	3	tex	GPE
taxlaw-2863	258	4	aug. 6, 2013	DATE
taxlaw-2863	259	1	83	CARDINAL
taxlaw-2863	260	1	coinflip, inc.	ORG
taxlaw-2863	260	2	cftc	ORG
taxlaw-2863	260	3	15-29	CARDINAL
taxlaw-2863	260	4	2015	DATE
taxlaw-2863	260	5	5535736	DATE
taxlaw-2863	260	6	sept. 17	DATE
taxlaw-2863	260	7	2015	DATE
taxlaw-2863	261	1	84	CARDINAL
taxlaw-2863	261	2	2013	DATE
taxlaw-2863	261	3	u.s.	GPE
taxlaw-2863	261	4	dist	NORP
taxlaw-2863	262	1	110018	DATE
taxlaw-2863	262	2	6	CARDINAL
taxlaw-2863	262	3	sec	ORG
taxlaw-2863	264	1	dan stroh	PERSON
taxlaw-2863	265	1	sec	ORG
taxlaw-2863	266	1	l. rev	PERSON
taxlaw-2863	266	2	nov. 18, 2014	DATE
taxlaw-2863	269	1	alberts & fry	ORG
taxlaw-2863	269	2	7	CARDINAL
taxlaw-2863	269	3	14	DATE
taxlaw-2863	271	1	85	CARDINAL
taxlaw-2863	271	2	supra	PERSON
taxlaw-2863	271	3	11	CARDINAL
taxlaw-2863	271	4	184	CARDINAL
taxlaw-2863	271	5	stan higgins	PERSON
taxlaw-2863	271	6	mint	ORG
taxlaw-2863	271	7	july 9, 2014	DATE
taxlaw-2863	272	1	mayer-schönberger	PERSON
taxlaw-2863	272	2	virtual heisenberg	PERSON
taxlaw-2863	272	3	66	CARDINAL
taxlaw-2863	272	4	lee l. rev	PERSON
taxlaw-2863	272	5	1245	CARDINAL
taxlaw-2863	272	6	2009	DATE
taxlaw-2863	273	1	86	CARDINAL
taxlaw-2863	273	2	supra	PERSON
taxlaw-2863	273	3	11	CARDINAL
taxlaw-2863	273	4	184-85	CARDINAL
taxlaw-2863	273	5	higgins	PERSON
taxlaw-2863	273	6	supra	PERSON
taxlaw-2863	273	7	85	CARDINAL
taxlaw-2863	274	1	2018	DATE
taxlaw-2863	274	2	241	CARDINAL
taxlaw-2863	274	3	2016	CARDINAL
taxlaw-2863	274	4	treasury	ORG
taxlaw-2863	274	5	tax administration.87	ORG
taxlaw-2863	274	6	gao	PERSON
taxlaw-2863	274	7	2013	DATE
taxlaw-2863	275	1	third	ORDINAL
taxlaw-2863	276	1	b. ric	PERSON
taxlaw-2863	276	2	reit qualification rules rics	ORG
taxlaw-2863	277	1	rics	PERSON
taxlaw-2863	277	2	american	NORP
taxlaw-2863	278	1	morrissey	PERSON
taxlaw-2863	283	1	89	CARDINAL
taxlaw-2863	283	2	congress	ORG
taxlaw-2863	285	1	rics	PERSON
taxlaw-2863	286	1	two	CARDINAL
taxlaw-2863	287	1	1	CARDINAL
taxlaw-2863	287	2	a. rics	PERSON
taxlaw-2863	288	1	at least 90%	PERCENT
taxlaw-2863	290	1	87	CARDINAL
taxlaw-2863	290	2	treasury	ORG
taxlaw-2863	290	3	gen.	PERSON
taxlaw-2863	290	4	sept. 21	DATE
taxlaw-2863	290	5	2016	DATE
taxlaw-2863	291	1	[http://perma.cc/azf9-8x3g	PERSON
taxlaw-2863	292	1	88	CARDINAL
taxlaw-2863	292	2	32	CARDINAL
taxlaw-2863	294	1	1.856-10	CARDINAL
taxlaw-2863	294	2	90	CARDINAL
taxlaw-2863	296	1	86-2020	DATE
taxlaw-2863	296	2	1960-2	DATE
taxlaw-2863	296	3	819	CARDINAL
taxlaw-2863	296	4	820	CARDINAL
taxlaw-2863	296	5	1960	DATE
taxlaw-2863	297	1	242	CARDINAL
taxlaw-2863	297	2	columbia	ORG
taxlaw-2863	298	1	at least 95%	PERCENT
taxlaw-2863	300	1	at least 75%	PERCENT
taxlaw-2863	301	1	three-quarters	CARDINAL
taxlaw-2863	302	1	an additional 15%	PERCENT
taxlaw-2863	302	2	75%	PERCENT
taxlaw-2863	303	1	a. rics	PERSON
taxlaw-2863	306	1	the end of each quarter	DATE
taxlaw-2863	306	2	50%	PERCENT
taxlaw-2863	306	3	treasury	ORG
taxlaw-2863	307	1	section 5(b)(1	LAW
taxlaw-2863	308	1	section 5(b	LAW
taxlaw-2863	308	2	at least 75%	PERCENT
taxlaw-2863	309	1	section 5(b	LAW
taxlaw-2863	309	2	no more than 5%	PERCENT
taxlaw-2863	309	3	one	CARDINAL
taxlaw-2863	309	4	no more than 10%	PERCENT
taxlaw-2863	309	5	one	CARDINAL
taxlaw-2863	309	6	75%	PERCENT
taxlaw-2863	309	7	the ‘40 91	PERCENT
taxlaw-2863	309	8	821	CARDINAL
taxlaw-2863	309	9	congress	ORG
taxlaw-2863	310	1	92	CARDINAL
taxlaw-2863	311	1	822	CARDINAL
taxlaw-2863	312	1	93	CARDINAL
taxlaw-2863	313	1	819	CARDINAL
taxlaw-2863	313	2	822	CARDINAL
taxlaw-2863	313	3	94	CARDINAL
taxlaw-2863	314	1	1940	DATE
taxlaw-2863	316	1	4(3	CARDINAL
taxlaw-2863	316	2	54	CARDINAL
taxlaw-2863	317	1	789	CARDINAL
taxlaw-2863	317	2	799	CARDINAL
taxlaw-2863	317	3	1940	DATE
taxlaw-2863	318	1	95	CARDINAL
taxlaw-2863	318	2	at least 75	CARDINAL
taxlaw-2863	318	3	one	CARDINAL
taxlaw-2863	318	4	243	CARDINAL
taxlaw-2863	318	5	50%	PERCENT
taxlaw-2863	319	1	section 5(b	LAW
taxlaw-2863	320	1	one	CARDINAL
taxlaw-2863	320	2	the ‘40	LAW
taxlaw-2863	320	3	investment.96 b.	PERSON
taxlaw-2863	321	1	each quarter	DATE
taxlaw-2863	321	2	at least 75%	PERCENT
taxlaw-2863	322	1	no more than 25%	PERCENT
taxlaw-2863	323	1	congress	ORG
taxlaw-2863	323	2	1	CARDINAL
taxlaw-2863	323	3	2	CARDINAL
taxlaw-2863	325	1	”98 iii	PERSON
taxlaw-2863	325	2	rics	PERSON
taxlaw-2863	330	1	more than 10	CARDINAL
taxlaw-2863	331	1	5(b)(1	MONEY
taxlaw-2863	332	1	96	CARDINAL
taxlaw-2863	332	2	alfred jaretzki jr.	PERSON
taxlaw-2863	332	3	1940	DATE
taxlaw-2863	332	4	26	CARDINAL
taxlaw-2863	333	1	u. l. q. 303	PERSON
taxlaw-2863	333	2	314	CARDINAL
taxlaw-2863	334	1	86	CARDINAL
taxlaw-2863	334	2	90	CARDINAL
taxlaw-2863	334	3	820	CARDINAL
taxlaw-2863	336	1	97	CARDINAL
taxlaw-2863	336	2	86	CARDINAL
taxlaw-2863	336	3	90	CARDINAL
taxlaw-2863	336	4	822	CARDINAL
taxlaw-2863	337	1	98	CARDINAL
taxlaw-2863	338	1	26	CARDINAL
taxlaw-2863	338	2	1940	DATE
taxlaw-2863	338	3	41	CARDINAL
taxlaw-2863	339	1	l. rev	PERSON
taxlaw-2863	339	2	269	CARDINAL
taxlaw-2863	340	1	99	CARDINAL
taxlaw-2863	340	2	michael j. casey & paul vigna	PERSON
taxlaw-2863	340	3	jan. 23, 2015	DATE
taxlaw-2863	340	4	https://www.wsj.com/articles/the-revolutionary-power-of-digital-currency-1422035061	PRODUCT
taxlaw-2863	342	1	244	CARDINAL
taxlaw-2863	342	2	columbia	ORG
taxlaw-2863	342	3	[vol.9:229 a.	PERSON
taxlaw-2863	342	4	reit	GPE
taxlaw-2863	343	1	2014	DATE
taxlaw-2863	348	1	1933,101	CARDINAL
taxlaw-2863	348	2	sec	ORG
taxlaw-2863	348	3	congress	ORG
taxlaw-2863	349	1	the past year	DATE
taxlaw-2863	353	1	rics	PERSON
taxlaw-2863	354	1	100	CARDINAL
taxlaw-2863	355	1	2014-21	DATE
taxlaw-2863	355	2	4	CARDINAL
taxlaw-2863	356	1	101	CARDINAL
taxlaw-2863	356	2	110-20	CARDINAL
taxlaw-2863	357	1	grinberg	PERSON
taxlaw-2863	357	2	supra	PERSON
taxlaw-2863	357	3	30	CARDINAL
taxlaw-2863	357	4	195-98	CARDINAL
taxlaw-2863	359	1	alberts & fry	ORG
taxlaw-2863	359	2	7	CARDINAL
taxlaw-2863	359	3	20-21	DATE
taxlaw-2863	360	1	lee schneider et al	PERSON
taxlaw-2863	360	2	dec. 7, 2012	DATE
taxlaw-2863	362	1	102	CARDINAL
taxlaw-2863	363	1	kerry lynn macintosh	PERSON
taxlaw-2863	363	2	14	CARDINAL
taxlaw-2863	363	3	berkeley	GPE
taxlaw-2863	364	1	l. j. 659	PERSON
taxlaw-2863	364	2	672 n.78	QUANTITY
taxlaw-2863	364	3	1999	DATE
taxlaw-2863	365	1	103	CARDINAL
taxlaw-2863	365	2	laura	PERSON
taxlaw-2863	365	3	4	CARDINAL
taxlaw-2863	365	4	forbes	PERSON
taxlaw-2863	365	5	june 2, 2016	DATE
taxlaw-2863	369	1	washington	GPE
taxlaw-2863	369	2	d.c.	GPE
taxlaw-2863	369	3	59	CARDINAL
taxlaw-2863	370	1	michele lerner	PERSON
taxlaw-2863	370	2	four	CARDINAL
taxlaw-2863	370	3	washington	GPE
taxlaw-2863	370	4	$569,000 to $949,000	MONEY
taxlaw-2863	371	1	feb. 7, 2018	DATE
taxlaw-2863	372	1	2018	DATE
taxlaw-2863	372	2	245	CARDINAL
taxlaw-2863	372	3	rics	PERSON
taxlaw-2863	373	1	reit	PERSON
taxlaw-2863	381	1	1933	DATE
taxlaw-2863	381	2	one	CARDINAL
taxlaw-2863	381	3	two	CARDINAL
taxlaw-2863	382	1	third	ORDINAL
taxlaw-2863	383	1	105	CARDINAL
taxlaw-2863	384	1	2006-1, 2006-1	DATE
taxlaw-2863	384	2	261	CARDINAL
taxlaw-2863	385	1	2006-31	DATE
taxlaw-2863	385	2	1133	CARDINAL
taxlaw-2863	387	1	106	CARDINAL
taxlaw-2863	387	2	willard b. taylor & diana wollman	PERSON
taxlaw-2863	387	3	53	CARDINAL
taxlaw-2863	388	1	95	CARDINAL
taxlaw-2863	388	2	1999	DATE
taxlaw-2863	389	1	107 i.r.c	QUANTITY
taxlaw-2863	392	1	108 i.r.c	QUANTITY
taxlaw-2863	394	1	109	CARDINAL
taxlaw-2863	394	2	ii supra	PERSON
taxlaw-2863	395	1	110	CARDINAL
taxlaw-2863	395	2	1933	DATE
taxlaw-2863	395	3	15	CARDINAL
taxlaw-2863	397	1	111	CARDINAL
taxlaw-2863	397	2	grinberg	PERSON
taxlaw-2863	397	3	supra	PERSON
taxlaw-2863	397	4	30	CARDINAL
taxlaw-2863	397	5	195-96	CARDINAL
taxlaw-2863	399	1	section 21(a	LAW
taxlaw-2863	399	2	1934	DATE
taxlaw-2863	399	3	81,207	CARDINAL
taxlaw-2863	399	4	1	DATE
taxlaw-2863	399	5	4	DATE
taxlaw-2863	399	6	july 25, 2017	DATE
taxlaw-2863	400	1	112	CARDINAL
taxlaw-2863	400	2	10th	ORDINAL
taxlaw-2863	400	3	2014	DATE
taxlaw-2863	400	4	reves v. ernst & young	ORG
taxlaw-2863	400	5	494	CARDINAL
taxlaw-2863	400	6	56	DATE
taxlaw-2863	400	7	62-63	CARDINAL
taxlaw-2863	400	8	1990	DATE
taxlaw-2863	401	1	113	CARDINAL
taxlaw-2863	401	2	494	CARDINAL
taxlaw-2863	401	3	u.s.	GPE
taxlaw-2863	401	4	62-63	DATE
taxlaw-2863	401	5	246	CARDINAL
taxlaw-2863	401	6	1	CARDINAL
taxlaw-2863	401	7	2	CARDINAL
taxlaw-2863	401	8	3	CARDINAL
taxlaw-2863	401	9	third	ORDINAL
taxlaw-2863	401	10	first	ORDINAL
taxlaw-2863	402	1	at least one	CARDINAL
taxlaw-2863	402	2	second	ORDINAL
taxlaw-2863	403	1	third	ORDINAL
taxlaw-2863	405	1	sec	ORG
taxlaw-2863	406	1	sec	ORG
taxlaw-2863	406	2	irs	ORG
taxlaw-2863	408	1	114	CARDINAL
taxlaw-2863	408	2	sec	ORG
taxlaw-2863	408	3	w. j. howey co.	PERSON
taxlaw-2863	408	4	328	CARDINAL
taxlaw-2863	408	5	293	CARDINAL
taxlaw-2863	408	6	298-99	MONEY
taxlaw-2863	408	7	1946	DATE
taxlaw-2863	409	1	grinberg	PERSON
taxlaw-2863	409	2	supra	PERSON
taxlaw-2863	409	3	30	CARDINAL
taxlaw-2863	409	4	196-99	CARDINAL
taxlaw-2863	410	1	115	CARDINAL
taxlaw-2863	410	2	sec	ORG
taxlaw-2863	410	3	13	CARDINAL
taxlaw-2863	410	4	2013	DATE
taxlaw-2863	410	5	u.s.	GPE
taxlaw-2863	410	6	dist	NORP
taxlaw-2863	411	1	110018	DATE
taxlaw-2863	411	2	6	CARDINAL
taxlaw-2863	411	3	tex	GPE
taxlaw-2863	411	4	aug. 6, 2013	DATE
taxlaw-2863	412	1	116	CARDINAL
taxlaw-2863	412	2	sec realty corp.	ORG
taxlaw-2863	412	3	18	CARDINAL
taxlaw-2863	412	4	81	CARDINAL
taxlaw-2863	412	5	87	DATE
taxlaw-2863	412	6	2d	DATE
taxlaw-2863	412	7	1994	DATE
taxlaw-2863	412	8	schneider et al.	PERSON
taxlaw-2863	412	9	supra	PERSON
taxlaw-2863	412	10	101at 14-15	ORG
taxlaw-2863	413	1	alberts & fry	ORG
taxlaw-2863	413	2	7	CARDINAL
taxlaw-2863	413	3	15-20	CARDINAL
taxlaw-2863	413	4	117 grinberg	PERSON
taxlaw-2863	413	5	supra	PERSON
taxlaw-2863	413	6	30	CARDINAL
taxlaw-2863	413	7	197	CARDINAL
taxlaw-2863	413	8	alberts & fry	ORG
taxlaw-2863	413	9	7	CARDINAL
taxlaw-2863	413	10	16	CARDINAL
taxlaw-2863	414	1	118	CARDINAL
taxlaw-2863	414	2	2013	DATE
taxlaw-2863	414	3	u.s.	GPE
taxlaw-2863	414	4	dist	NORP
taxlaw-2863	415	1	110018	DATE
taxlaw-2863	415	2	5	CARDINAL
taxlaw-2863	415	3	119	CARDINAL
taxlaw-2863	415	4	sec	ORG
taxlaw-2863	415	5	glenn w. turner	PERSON
taxlaw-2863	415	6	474	CARDINAL
taxlaw-2863	415	7	476	CARDINAL
taxlaw-2863	415	8	482	CARDINAL
taxlaw-2863	415	9	9th	ORDINAL
taxlaw-2863	415	10	1973	DATE
taxlaw-2863	416	1	120	CARDINAL
taxlaw-2863	416	2	joe	PERSON
taxlaw-2863	416	3	paul krugman	PERSON
taxlaw-2863	418	1	dec. 30, 2013	DATE
taxlaw-2863	418	2	one	CARDINAL
taxlaw-2863	419	1	121	CARDINAL
taxlaw-2863	419	2	tara siegel bernard	PERSON
taxlaw-2863	419	3	n.y.	GPE
taxlaw-2863	419	4	jan. 20, 2018	DATE
taxlaw-2863	419	5	122	CARDINAL
taxlaw-2863	419	6	supra	PERSON
taxlaw-2863	419	7	11	CARDINAL
taxlaw-2863	419	8	186	CARDINAL
taxlaw-2863	419	9	247	CARDINAL
taxlaw-2863	419	10	b. rics	PERSON
taxlaw-2863	420	1	reit	GPE
taxlaw-2863	421	1	the ‘40	TIME
taxlaw-2863	421	2	reit	GPE
taxlaw-2863	422	1	ric	PERSON
taxlaw-2863	424	1	reit	GPE
taxlaw-2863	426	1	rics	PERSON
taxlaw-2863	426	2	sec	ORG
taxlaw-2863	426	3	irs	ORG
taxlaw-2863	427	1	sec	ORG
taxlaw-2863	429	1	2009	DATE
taxlaw-2863	429	2	irs	ORG
taxlaw-2863	431	1	sec	ORG
taxlaw-2863	432	1	sec	ORG
taxlaw-2863	432	2	1933	DATE
taxlaw-2863	432	3	123	CARDINAL
taxlaw-2863	433	1	proc	PERSON
taxlaw-2863	434	1	2016-50	CARDINAL
taxlaw-2863	434	2	2016-43	CARDINAL
taxlaw-2863	435	1	522	CARDINAL
taxlaw-2863	435	2	124	CARDINAL
taxlaw-2863	435	3	two	CARDINAL
taxlaw-2863	436	1	n-1a	ORG
taxlaw-2863	436	2	aug. 11	DATE
taxlaw-2863	436	3	2017	DATE
taxlaw-2863	436	4	rex	ORG
taxlaw-2863	436	5	n-1a	ORG
taxlaw-2863	436	6	aug. 23	DATE
taxlaw-2863	436	7	2017	DATE
taxlaw-2863	437	1	125	CARDINAL
taxlaw-2863	437	2	alberts & fry	ORG
taxlaw-2863	437	3	7	CARDINAL
taxlaw-2863	437	4	126	CARDINAL
taxlaw-2863	438	1	2006-1	DATE
taxlaw-2863	438	2	105	CARDINAL
taxlaw-2863	439	1	2006-31	DATE
taxlaw-2863	439	2	105	CARDINAL
taxlaw-2863	440	1	proc	PERSON
taxlaw-2863	441	1	2016-50	CARDINAL
taxlaw-2863	441	2	123	CARDINAL
taxlaw-2863	441	3	2010	DATE
taxlaw-2863	443	1	111–325	CARDINAL
taxlaw-2863	443	2	124	CARDINAL
taxlaw-2863	443	3	3537	CARDINAL
taxlaw-2863	443	4	ronald e. creamer	PERSON
taxlaw-2863	443	5	jr.	PERSON
taxlaw-2863	443	6	willard b. taylor &	PERSON
taxlaw-2863	443	7	ari m. zak	PERSON
taxlaw-2863	443	8	2010	DATE
taxlaw-2863	443	9	sullivan & cromwell llp 6 (	ORG
taxlaw-2863	443	10	dec. 23, 2010	DATE
taxlaw-2863	445	1	248	CARDINAL
taxlaw-2863	446	1	irs	ORG
taxlaw-2863	447	1	sec	ORG
taxlaw-2863	447	2	reit investments	ORG
taxlaw-2863	447	3	the ’40	LAW
taxlaw-2863	448	1	congress	ORG
taxlaw-2863	451	1	851	CARDINAL
taxlaw-2863	451	2	856	CARDINAL
taxlaw-2863	451	3	1940	DATE
taxlaw-2863	452	1	1940	DATE
taxlaw-2863	452	2	851	CARDINAL
taxlaw-2863	452	3	856	CARDINAL
taxlaw-2863	453	1	the ’40	LAW
taxlaw-2863	454	1	sec	ORG
taxlaw-2863	455	1	rics	PERSON
taxlaw-2863	457	1	the ’40	LAW
taxlaw-2863	460	1	127	CARDINAL
taxlaw-2863	460	2	alberts & fry	ORG
taxlaw-2863	460	3	7	CARDINAL
taxlaw-2863	460	4	8	CARDINAL
taxlaw-2863	460	5	reves v. ernst & young	ORG
taxlaw-2863	460	6	494	CARDINAL
taxlaw-2863	460	7	56	DATE
taxlaw-2863	460	8	61	CARDINAL
taxlaw-2863	460	9	1990	DATE
taxlaw-2863	461	1	128	CARDINAL
taxlaw-2863	461	2	supra	PERSON
taxlaw-2863	461	3	41	CARDINAL
taxlaw-2863	462	1	129	CARDINAL
taxlaw-2863	463	1	2016-50	CARDINAL
taxlaw-2863	463	2	123	CARDINAL
taxlaw-2863	464	1	130	CARDINAL
taxlaw-2863	465	1	owen davis	PERSON
taxlaw-2863	465	2	oct. 23,	DATE
taxlaw-2863	465	3	2017	DATE
taxlaw-2863	465	4	7:30 pm	TIME
taxlaw-2863	467	1	249	CARDINAL
taxlaw-2863	467	2	sec	ORG
taxlaw-2863	469	1	sec	ORG
taxlaw-2863	475	1	sec	ORG
taxlaw-2863	476	1	sec	ORG
taxlaw-2863	476	2	sec	ORG