id	sid	eid	entity	type
taxlaw-2864	1	1	kathleen delaney thomas*	PERSON
taxlaw-2864	5	1	congress	ORG
taxlaw-2864	8	1	twentieth-century	DATE
taxlaw-2864	8	2	the twenty-first century	DATE
taxlaw-2864	11	1	jay a.	PERSON
taxlaw-2864	11	2	rutgers business school	ORG
taxlaw-2864	11	3	kathleen delaney thomas	PERSON
taxlaw-2864	11	4	university of north carolina school of law	ORG
taxlaw-2864	12	1	kelly mauer	PERSON
taxlaw-2864	12	2	seth proctor	PERSON
taxlaw-2864	12	3	david herzig	PERSON
taxlaw-2864	12	4	susan c. morse	PERSON
taxlaw-2864	12	5	orly mazur	PERSON
taxlaw-2864	12	6	2017	CARDINAL
taxlaw-2864	12	7	national taxation association	ORG
taxlaw-2864	13	1	2	CARDINAL
taxlaw-2864	14	1	i. introduction	PERSON
taxlaw-2864	14	2	3 ii	CARDINAL
taxlaw-2864	15	1	5	CARDINAL
taxlaw-2864	15	2	7	CARDINAL
taxlaw-2864	15	3	18 iii	QUANTITY
taxlaw-2864	16	1	20	CARDINAL
taxlaw-2864	16	2	20	CARDINAL
taxlaw-2864	16	3	25	CARDINAL
taxlaw-2864	16	4	32	CARDINAL
taxlaw-2864	16	5	twenty-first-century	CARDINAL
taxlaw-2864	16	6	36	CARDINAL
taxlaw-2864	17	1	42	CARDINAL
taxlaw-2864	18	1	46 2018	DATE
taxlaw-2864	18	2	3	CARDINAL
taxlaw-2864	18	3	growth3	PERSON
taxlaw-2864	20	1	congress	ORG
taxlaw-2864	21	1	1	CARDINAL
taxlaw-2864	21	2	martin ford	PERSON
taxlaw-2864	21	3	2015	CARDINAL
taxlaw-2864	22	1	samantha masunaga	PERSON
taxlaw-2864	22	2	over 38%	PERCENT
taxlaw-2864	22	3	u.s.	GPE
taxlaw-2864	22	4	about 15 years	DATE
taxlaw-2864	22	5	l.a. times	ORG
taxlaw-2864	22	6	mar. 24,	DATE
taxlaw-2864	22	7	2017	DATE
taxlaw-2864	23	1	more than a third	DATE
taxlaw-2864	23	2	u.s.	GPE
taxlaw-2864	23	3	the early 2030s	DATE
taxlaw-2864	23	4	john markoff	PERSON
taxlaw-2864	23	5	n.y.	GPE
taxlaw-2864	23	6	aug. 18, 2012	DATE
taxlaw-2864	23	7	stephanie clifford	PERSON
taxlaw-2864	23	8	u.s.	GPE
taxlaw-2864	23	9	n.y.	GPE
taxlaw-2864	23	10	sept. 19, 2013	DATE
taxlaw-2864	23	11	american	NORP
taxlaw-2864	23	12	carl benedikt frey &	ORG
taxlaw-2864	23	13	michael a. osborne	PERSON
taxlaw-2864	24	1	oxford	NORP
taxlaw-2864	24	2	martin	PERSON
taxlaw-2864	25	1	2013	DATE
taxlaw-2864	25	2	about 47 percent	PERCENT
taxlaw-2864	26	1	james manyika et al	PERSON
taxlaw-2864	26	2	mckinsey	GPE
taxlaw-2864	27	1	may 2013	DATE
taxlaw-2864	29	1	twelve	CARDINAL
taxlaw-2864	31	1	a half a century ago	DATE
taxlaw-2864	32	1	feb. 24, 1961	DATE
taxlaw-2864	33	1	2	CARDINAL
taxlaw-2864	33	2	3	CARDINAL
taxlaw-2864	33	3	george langelett	PERSON
taxlaw-2864	33	4	the 20th century	DATE
taxlaw-2864	33	5	28	CARDINAL
taxlaw-2864	34	1	1 (2002	DATE
taxlaw-2864	35	1	4	CARDINAL
taxlaw-2864	36	1	5	CARDINAL
taxlaw-2864	37	1	4	CARDINAL
taxlaw-2864	38	1	the last two decades	DATE
taxlaw-2864	38	2	congress	ORG
taxlaw-2864	38	3	2017	CARDINAL
taxlaw-2864	38	4	decades	DATE
taxlaw-2864	38	5	congress	ORG
taxlaw-2864	38	6	20108	DATE
taxlaw-2864	38	7	2013.9	CARDINAL
taxlaw-2864	38	8	congress	ORG
taxlaw-2864	40	1	congress	ORG
taxlaw-2864	41	1	section ii	PERSON
taxlaw-2864	42	1	section iii	PERSON
taxlaw-2864	43	1	only a generation ago	DATE
taxlaw-2864	44	1	congress	ORG
taxlaw-2864	47	1	recent vintage.10	DATE
taxlaw-2864	48	1	•	CARDINAL
taxlaw-2864	49	1	today	DATE
taxlaw-2864	51	1	6	CARDINAL
taxlaw-2864	51	2	american	NORP
taxlaw-2864	51	3	2012	DATE
taxlaw-2864	53	1	112-240	CARDINAL
taxlaw-2864	53	2	2012	DATE
taxlaw-2864	53	3	bush	PERSON
taxlaw-2864	54	1	2017	CARDINAL
taxlaw-2864	56	1	115-97	CARDINAL
taxlaw-2864	57	1	8	CARDINAL
taxlaw-2864	57	2	2010	DATE
taxlaw-2864	59	1	111	CARDINAL
taxlaw-2864	59	2	2010	DATE
taxlaw-2864	60	1	1411	CARDINAL
taxlaw-2864	60	2	3.8 percent	PERCENT
taxlaw-2864	60	3	medicare	ORG
taxlaw-2864	61	1	9	CARDINAL
taxlaw-2864	61	2	american	NORP
taxlaw-2864	61	3	2012	DATE
taxlaw-2864	63	1	112–240	CARDINAL
taxlaw-2864	63	2	102	CARDINAL
taxlaw-2864	63	3	126	CARDINAL
taxlaw-2864	64	1	2313	CARDINAL
taxlaw-2864	64	2	2318-19	CARDINAL
taxlaw-2864	64	3	2013	DATE
taxlaw-2864	64	4	15 percent to 20 percent	PERCENT
taxlaw-2864	65	1	10	CARDINAL
taxlaw-2864	66	1	5	CARDINAL
taxlaw-2864	66	2	three	CARDINAL
taxlaw-2864	67	1	a. heritage	PERSON
taxlaw-2864	67	2	mesopotamia	LOC
taxlaw-2864	67	3	collection.11	PERSON
taxlaw-2864	68	1	egypt	GPE
taxlaw-2864	68	2	greek	NORP
taxlaw-2864	68	3	norman	PERSON
taxlaw-2864	68	4	1066	DATE
taxlaw-2864	69	1	edwin seligman	PERSON
taxlaw-2864	70	1	1660	CARDINAL
taxlaw-2864	73	1	great britain	GPE
taxlaw-2864	73	2	11	CARDINAL
taxlaw-2864	73	3	tonia sharlach	ORG
taxlaw-2864	73	4	mesopotamia	GPE
taxlaw-2864	73	5	48	CARDINAL
taxlaw-2864	73	6	2002	DATE
taxlaw-2864	74	1	the year	DATE
taxlaw-2864	76	1	one	CARDINAL
taxlaw-2864	77	1	12	CARDINAL
taxlaw-2864	77	2	aristide	GPE
taxlaw-2864	77	3	egypt	GPE
taxlaw-2864	77	4	egypt	GPE
taxlaw-2864	77	5	291-92	CARDINAL
taxlaw-2864	77	6	j. r. harris ed.	PERSON
taxlaw-2864	77	7	2d	DATE
taxlaw-2864	77	8	1971	DATE
taxlaw-2864	78	1	13	CARDINAL
taxlaw-2864	78	2	greece	GPE
taxlaw-2864	78	3	rome	GPE
taxlaw-2864	78	4	437	CARDINAL
taxlaw-2864	78	5	carroll moulton ed.	PERSON
taxlaw-2864	78	6	1998	DATE
taxlaw-2864	79	1	14	CARDINAL
taxlaw-2864	79	2	stephen dowell	PERSON
taxlaw-2864	79	3	england	GPE
taxlaw-2864	79	4	the year 1885	DATE
taxlaw-2864	79	5	67	CARDINAL
taxlaw-2864	79	6	2d	DATE
taxlaw-2864	79	7	15	CARDINAL
taxlaw-2864	79	8	edwin seligman	PERSON
taxlaw-2864	80	1	16	CARDINAL
taxlaw-2864	81	1	42	DATE
taxlaw-2864	82	1	17	CARDINAL
taxlaw-2864	83	1	13	CARDINAL
taxlaw-2864	85	1	william kennedy	PERSON
taxlaw-2864	85	2	english	NORP
taxlaw-2864	85	3	1913	DATE
taxlaw-2864	89	1	lifetime	DATE
taxlaw-2864	89	2	loss.19	CARDINAL
taxlaw-2864	89	3	british	NORP
taxlaw-2864	89	4	annual	DATE
taxlaw-2864	89	5	1799	DATE
taxlaw-2864	89	6	great britain	GPE
taxlaw-2864	89	7	first	ORDINAL
taxlaw-2864	89	8	taxed.21	PERSON
taxlaw-2864	89	9	centuries	DATE
taxlaw-2864	89	10	annual	DATE
taxlaw-2864	90	1	nearly two centuries	DATE
taxlaw-2864	90	2	english	LANGUAGE
taxlaw-2864	90	3	1965	DATE
taxlaw-2864	90	4	congress	ORG
taxlaw-2864	91	1	england	GPE
taxlaw-2864	91	2	the united states	GPE
taxlaw-2864	92	1	first	ORDINAL
taxlaw-2864	94	1	britain	GPE
taxlaw-2864	94	2	european	NORP
taxlaw-2864	94	3	the united states	GPE
taxlaw-2864	95	1	treasury	ORG
taxlaw-2864	95	2	andrew mellon	PERSON
taxlaw-2864	95	3	fredrick r. kellogg	PERSON
taxlaw-2864	95	4	the senate finance committee	ORG
taxlaw-2864	95	5	european	NORP
taxlaw-2864	95	6	18	CARDINAL
taxlaw-2864	95	7	frederic	ORG
taxlaw-2864	95	8	english	LANGUAGE
taxlaw-2864	95	9	139–40	CARDINAL
taxlaw-2864	95	10	james f. colby ed	PERSON
taxlaw-2864	95	11	harvey perry	PERSON
taxlaw-2864	95	12	british	NORP
taxlaw-2864	95	13	46	CARDINAL
taxlaw-2864	96	1	ann.	PERSON
taxlaw-2864	97	1	the nat’l tax ass’n	ORG
taxlaw-2864	97	2	150	CARDINAL
taxlaw-2864	97	3	151–52	CARDINAL
taxlaw-2864	97	4	1953	DATE
taxlaw-2864	97	5	lawrence h. seltzer et	PERSON
taxlaw-2864	97	6	26	CARDINAL
taxlaw-2864	97	7	1951	DATE
taxlaw-2864	98	1	19	CARDINAL
taxlaw-2864	98	2	supra	PERSON
taxlaw-2864	98	3	18	CARDINAL
taxlaw-2864	98	4	152–53	DATE
taxlaw-2864	98	5	20	CARDINAL
taxlaw-2864	98	6	darcy	PERSON
taxlaw-2864	98	7	ten thousand	CARDINAL
taxlaw-2864	99	1	jane austen	PERSON
taxlaw-2864	99	2	1813	DATE
taxlaw-2864	100	1	21 seltzer	QUANTITY
taxlaw-2864	100	2	18	CARDINAL
taxlaw-2864	100	3	28	CARDINAL
taxlaw-2864	100	4	22	CARDINAL
taxlaw-2864	100	5	supra	PERSON
taxlaw-2864	100	6	14	CARDINAL
taxlaw-2864	100	7	93–94	CARDINAL
taxlaw-2864	100	8	23	CARDINAL
taxlaw-2864	100	9	1965, 1965	DATE
taxlaw-2864	100	10	chapter 25	LAW
taxlaw-2864	101	1	24	CARDINAL
taxlaw-2864	101	2	andrew w. mellon	PERSON
taxlaw-2864	101	3	18–19	CARDINAL
taxlaw-2864	101	4	127–38	DATE
taxlaw-2864	101	5	1st	ORDINAL
taxlaw-2864	101	6	1924	DATE
taxlaw-2864	102	1	25	CARDINAL
taxlaw-2864	102	2	k. mehrotra &	ORG
taxlaw-2864	102	3	c. ott	PERSON
taxlaw-2864	102	4	84	CARDINAL
taxlaw-2864	102	5	fordham l. rev	PERSON
taxlaw-2864	102	6	2517	CARDINAL
taxlaw-2864	102	7	2525–26	DATE
taxlaw-2864	102	8	2016	CARDINAL
taxlaw-2864	103	1	1921	DATE
taxlaw-2864	103	2	67th	ORDINAL
taxlaw-2864	104	1	534–54	DATE
taxlaw-2864	104	2	1921	DATE
taxlaw-2864	104	3	frederick r. kellogg	PERSON
taxlaw-2864	105	1	7	CARDINAL
taxlaw-2864	105	2	mellon	ORG
taxlaw-2864	105	3	kellogg	ORG
taxlaw-2864	105	4	1921.26	CARDINAL
taxlaw-2864	105	5	12.5 percent	PERCENT
taxlaw-2864	105	6	58 percent	PERCENT
taxlaw-2864	105	7	income).27	PERSON
taxlaw-2864	105	8	1921	DATE
taxlaw-2864	105	9	four-year	DATE
taxlaw-2864	105	10	the tax reform act	LAW
taxlaw-2864	105	11	1986,28	CARDINAL
taxlaw-2864	107	1	61	DATE
taxlaw-2864	107	2	31	DATE
taxlaw-2864	109	1	1	CARDINAL
taxlaw-2864	109	2	first	ORDINAL
taxlaw-2864	112	1	2	CARDINAL
taxlaw-2864	113	1	1	CARDINAL
taxlaw-2864	115	1	26	CARDINAL
taxlaw-2864	115	2	1921	DATE
taxlaw-2864	117	1	67	CARDINAL
taxlaw-2864	117	2	1921	DATE
taxlaw-2864	118	1	27	CARDINAL
taxlaw-2864	118	2	mehrotra & ott	ORG
taxlaw-2864	118	3	25	CARDINAL
taxlaw-2864	118	4	2526–27	CARDINAL
taxlaw-2864	118	5	1913	DATE
taxlaw-2864	118	6	2011	DATE
taxlaw-2864	119	1	robert mcclelland	PERSON
taxlaw-2864	119	2	ctr	GPE
taxlaw-2864	120	1	feb. 6	DATE
taxlaw-2864	120	2	2017	DATE
taxlaw-2864	123	1	29	CARDINAL
taxlaw-2864	123	2	u.s.	GPE
taxlaw-2864	123	3	70	CARDINAL
taxlaw-2864	123	4	11	CARDINAL
taxlaw-2864	123	5	sept. 28	DATE
taxlaw-2864	123	6	2016	DATE
taxlaw-2864	124	1	over $100 billion	MONEY
taxlaw-2864	124	2	annually	DATE
taxlaw-2864	125	1	30	CARDINAL
taxlaw-2864	126	1	61(a	CARDINAL
taxlaw-2864	127	1	31	CARDINAL
taxlaw-2864	127	2	haig-simons	ORG
taxlaw-2864	127	3	two	CARDINAL
taxlaw-2864	127	4	1	CARDINAL
taxlaw-2864	127	5	2	CARDINAL
taxlaw-2864	128	1	henry c. simons	PERSON
taxlaw-2864	128	2	50	CARDINAL
taxlaw-2864	128	3	robert m. haig	PERSON
taxlaw-2864	128	4	1	CARDINAL
taxlaw-2864	128	5	7	DATE
taxlaw-2864	128	6	robert m. haig ed.	PERSON
taxlaw-2864	128	7	1921	DATE
taxlaw-2864	129	1	theodore p. seto	PERSON
taxlaw-2864	129	2	59	CARDINAL
taxlaw-2864	129	3	smu	ORG
taxlaw-2864	129	4	l. rev	PERSON
taxlaw-2864	129	5	1761, 1795 (2006	DATE
taxlaw-2864	130	1	32	CARDINAL
taxlaw-2864	130	2	1	CARDINAL
taxlaw-2864	132	1	8	CARDINAL
taxlaw-2864	136	1	first	ORDINAL
taxlaw-2864	136	2	10 percent	PERCENT
taxlaw-2864	136	3	37 percent.34 second	TIME
taxlaw-2864	136	4	roughly 15	CARDINAL
taxlaw-2864	136	5	two	CARDINAL
taxlaw-2864	136	6	6.2 percent	PERCENT
taxlaw-2864	136	7	1.45 percent	PERCENT
taxlaw-2864	136	8	two	CARDINAL
taxlaw-2864	136	9	7.65 percent	PERCENT
taxlaw-2864	136	10	an additional 7.65 percent	PERCENT
taxlaw-2864	136	11	wages.40	ORG
taxlaw-2864	136	12	components41	NORP
taxlaw-2864	137	1	12.4 percent	PERCENT
taxlaw-2864	137	2	2.9 percent	PERCENT
taxlaw-2864	137	3	congress	ORG
taxlaw-2864	137	4	100,000	MONEY
taxlaw-2864	138	1	33 i.r.c	QUANTITY
taxlaw-2864	139	1	61(a	CARDINAL
taxlaw-2864	140	1	34 i.r.c	QUANTITY
taxlaw-2864	141	1	1(a)–(d	CARDINAL
taxlaw-2864	142	1	2018-18	DATE
taxlaw-2864	142	2	2018-10	DATE
taxlaw-2864	143	1	392	CARDINAL
taxlaw-2864	143	2	2018	DATE
taxlaw-2864	144	1	35	CARDINAL
taxlaw-2864	145	1	3101	CARDINAL
taxlaw-2864	146	1	3111	DATE
taxlaw-2864	147	1	36	CARDINAL
taxlaw-2864	149	1	37 i.r.c	QUANTITY
taxlaw-2864	151	1	38 i.r.c	QUANTITY
taxlaw-2864	153	1	39	CARDINAL
taxlaw-2864	155	1	40	CARDINAL
taxlaw-2864	155	2	more than $200,000	MONEY
taxlaw-2864	155	3	0.9 percent	PERCENT
taxlaw-2864	155	4	127,200	MONEY
taxlaw-2864	155	5	2017	DATE
taxlaw-2864	156	1	15	CARDINAL
taxlaw-2864	156	2	25	CARDINAL
taxlaw-2864	156	3	33	DATE
taxlaw-2864	156	4	2017	CARDINAL
taxlaw-2864	157	1	7,000	MONEY
taxlaw-2864	158	1	37	DATE
taxlaw-2864	159	1	41	CARDINAL
taxlaw-2864	160	1	1401	DATE
taxlaw-2864	161	1	42 i.r.c	QUANTITY
taxlaw-2864	163	1	43	CARDINAL
taxlaw-2864	165	1	at least $400	MONEY
taxlaw-2864	165	2	the year	DATE
taxlaw-2864	166	1	127,200	MONEY
taxlaw-2864	166	2	over $200,000	MONEY
taxlaw-2864	167	1	supra	PERSON
taxlaw-2864	167	2	40	CARDINAL
taxlaw-2864	167	3	33	CARDINAL
taxlaw-2864	167	4	554	CARDINAL
taxlaw-2864	167	5	jan. 31,	DATE
taxlaw-2864	167	6	2018	DATE
taxlaw-2864	169	1	44	CARDINAL
taxlaw-2864	171	1	https://www.irs.gov/taxtopics/tc554.html 2018	DATE
taxlaw-2864	171	2	9	CARDINAL
taxlaw-2864	171	3	20 percent	PERCENT
taxlaw-2864	171	4	20,000	MONEY
taxlaw-2864	172	1	15,300	MONEY
taxlaw-2864	172	2	7,650	MONEY
taxlaw-2864	172	3	7,650	MONEY
taxlaw-2864	172	4	35,300	MONEY
taxlaw-2864	172	5	approximately 35.3 percent	PERCENT
taxlaw-2864	173	1	100,000	MONEY
taxlaw-2864	173	2	earned.46	GPE
taxlaw-2864	174	1	100,000	MONEY
taxlaw-2864	175	1	10,000	MONEY
taxlaw-2864	175	2	all $100,000	MONEY
taxlaw-2864	175	3	100,000	MONEY
taxlaw-2864	176	1	10,000	MONEY
taxlaw-2864	176	2	expense,52	ORG
taxlaw-2864	176	3	90,000	MONEY
taxlaw-2864	177	1	45	CARDINAL
taxlaw-2864	179	1	n.j	GPE
taxlaw-2864	180	1	ann	PERSON
taxlaw-2864	181	1	2009	DATE
taxlaw-2864	182	1	46 two	CARDINAL
taxlaw-2864	183	1	first	ORDINAL
taxlaw-2864	183	2	half	CARDINAL
taxlaw-2864	185	1	second	ORDINAL
taxlaw-2864	185	2	§	ORG
taxlaw-2864	186	1	47	CARDINAL
taxlaw-2864	187	1	1	CARDINAL
taxlaw-2864	187	2	48	CARDINAL
taxlaw-2864	188	1	162	CARDINAL
taxlaw-2864	188	2	212	CARDINAL
taxlaw-2864	188	3	49	CARDINAL
taxlaw-2864	189	1	2017	CARDINAL
taxlaw-2864	189	2	7	CARDINAL
taxlaw-2864	189	3	11045	DATE
taxlaw-2864	190	1	67	CARDINAL
taxlaw-2864	190	2	2026	CARDINAL
taxlaw-2864	191	1	the 2 percent	PERCENT
taxlaw-2864	193	1	67	CARDINAL
taxlaw-2864	193	2	50	CARDINAL
taxlaw-2864	193	3	2017	CARDINAL
taxlaw-2864	193	4	supra note7	PERSON
taxlaw-2864	193	5	11045	DATE
taxlaw-2864	194	1	51	CARDINAL
taxlaw-2864	195	1	(may 3, 2018	DATE
taxlaw-2864	196	1	https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations	DATE
taxlaw-2864	197	1	52 i.r.c	QUANTITY
taxlaw-2864	198	1	162	CARDINAL
taxlaw-2864	198	2	53	CARDINAL
taxlaw-2864	199	1	90,000	MONEY
taxlaw-2864	201	1	74-44	DATE
taxlaw-2864	201	2	1974-1	DATE
taxlaw-2864	201	3	287	CARDINAL
taxlaw-2864	201	4	u.s.	GPE
taxlaw-2864	201	5	gov’t accountability office	ORG
taxlaw-2864	201	6	gao	PERSON
taxlaw-2864	201	7	gao-10195	DATE
taxlaw-2864	201	8	6	CARDINAL
taxlaw-2864	201	9	2009	DATE
taxlaw-2864	202	1	10	CARDINAL
taxlaw-2864	202	2	congress	ORG
taxlaw-2864	202	3	depreciation54	GPE
taxlaw-2864	202	4	2017	CARDINAL
taxlaw-2864	202	5	the year 2022	DATE
taxlaw-2864	203	1	$1 million	MONEY
taxlaw-2864	203	2	100,000	MONEY
taxlaw-2864	204	1	the first year	DATE
taxlaw-2864	204	2	years.57	PERSON
taxlaw-2864	204	3	100,000	MONEY
taxlaw-2864	204	4	annual	DATE
taxlaw-2864	204	5	as low as zero	CARDINAL
taxlaw-2864	204	6	some years	DATE
taxlaw-2864	206	1	up to 20 percent	PERCENT
taxlaw-2864	206	2	50,000	MONEY
taxlaw-2864	206	3	up to $10,000,61	MONEY
taxlaw-2864	206	4	40,000	MONEY
taxlaw-2864	210	1	u.s.	GPE
taxlaw-2864	210	2	gov’t accountability office	ORG
taxlaw-2864	210	3	gao	PERSON
taxlaw-2864	210	4	53	CARDINAL
taxlaw-2864	210	5	7	CARDINAL
taxlaw-2864	211	1	54 i.r.c	QUANTITY
taxlaw-2864	213	1	55 i.r.c	QUANTITY
taxlaw-2864	215	1	56 i.r.c	QUANTITY
taxlaw-2864	216	1	100 percent	PERCENT
taxlaw-2864	216	2	2022	CARDINAL
taxlaw-2864	217	1	80 percent	PERCENT
taxlaw-2864	217	2	2023	CARDINAL
taxlaw-2864	217	3	60 percent	PERCENT
taxlaw-2864	217	4	2024	DATE
taxlaw-2864	217	5	20 percent	PERCENT
taxlaw-2864	217	6	each year	DATE
taxlaw-2864	217	7	zero	CARDINAL
taxlaw-2864	217	8	2027	CARDINAL
taxlaw-2864	218	1	7	CARDINAL
taxlaw-2864	218	2	13201	DATE
taxlaw-2864	219	1	less than 100 percent	PERCENT
taxlaw-2864	219	2	179	CARDINAL
taxlaw-2864	219	3	up to $1 million	MONEY
taxlaw-2864	220	1	13101	DATE
taxlaw-2864	221	1	57 i.r.c	QUANTITY
taxlaw-2864	223	1	58	CARDINAL
taxlaw-2864	225	1	59	CARDINAL
taxlaw-2864	227	1	60	CARDINAL
taxlaw-2864	227	2	2017	CARDINAL
taxlaw-2864	227	3	7	CARDINAL
taxlaw-2864	227	4	11011	CARDINAL
taxlaw-2864	228	1	the end of 2025	DATE
taxlaw-2864	231	1	61	CARDINAL
taxlaw-2864	231	2	§	ORG
taxlaw-2864	231	3	20 percent	PERCENT
taxlaw-2864	232	1	less than 20 percent	PERCENT
taxlaw-2864	233	1	50,000	MONEY
taxlaw-2864	234	1	only $35,000	MONEY
taxlaw-2864	234	2	only $7,000	MONEY
taxlaw-2864	234	3	20 percent	PERCENT
taxlaw-2864	234	4	35,000	MONEY
taxlaw-2864	234	5	10,000	MONEY
taxlaw-2864	236	1	199a(a)(1	CARDINAL
taxlaw-2864	237	1	11	CARDINAL
taxlaw-2864	237	2	§	ORG
taxlaw-2864	238	1	§	ORG
taxlaw-2864	239	1	congress	ORG
taxlaw-2864	240	1	statute65	FAC
taxlaw-2864	241	1	100,000	MONEY
taxlaw-2864	241	2	100,000	MONEY
taxlaw-2864	242	1	just 20	CARDINAL
taxlaw-2864	242	2	an additional 3.8 percent	PERCENT
taxlaw-2864	244	1	100,000	MONEY
taxlaw-2864	244	2	37 percent	PERCENT
taxlaw-2864	245	1	37,000	MONEY
taxlaw-2864	246	1	100,000	MONEY
taxlaw-2864	246	2	23,800	MONEY
taxlaw-2864	246	3	just 23.8 percent	PERCENT
taxlaw-2864	247	1	62	CARDINAL
taxlaw-2864	247	2	157,500	MONEY
taxlaw-2864	247	3	315,000	MONEY
taxlaw-2864	249	1	199a(e)(2)(a	CARDINAL
taxlaw-2864	250	1	63	CARDINAL
taxlaw-2864	252	1	199a(b)(2)–(3	CARDINAL
taxlaw-2864	253	1	64	CARDINAL
taxlaw-2864	254	1	199a(d)(1)–(3	CARDINAL
taxlaw-2864	255	1	65	CARDINAL
taxlaw-2864	257	1	daniel shaviro	PERSON
taxlaw-2864	257	2	u.s.	GPE
taxlaw-2864	257	3	1	CARDINAL
taxlaw-2864	258	1	49	DATE
taxlaw-2864	258	2	60	CARDINAL
taxlaw-2864	258	3	64	DATE
taxlaw-2864	258	4	2018	DATE
taxlaw-2864	259	1	66	CARDINAL
taxlaw-2864	260	1	51	DATE
taxlaw-2864	261	1	67	CARDINAL
taxlaw-2864	264	1	68	CARDINAL
taxlaw-2864	266	1	69	CARDINAL
taxlaw-2864	267	1	1411	CARDINAL
taxlaw-2864	267	2	12	CARDINAL
taxlaw-2864	268	1	vol.10:1 columbia journal of tax	ORG
taxlaw-2864	270	1	1001	DATE
taxlaw-2864	270	2	congress	ORG
taxlaw-2864	270	3	10,000	MONEY
taxlaw-2864	270	4	nine-year	DATE
taxlaw-2864	270	5	100,000	MONEY
taxlaw-2864	271	1	annual	DATE
taxlaw-2864	272	1	90,000	MONEY
taxlaw-2864	272	2	income.75	ORG
taxlaw-2864	272	3	37 percent	PERCENT
taxlaw-2864	272	4	20 percent	PERCENT
taxlaw-2864	272	5	1	CARDINAL
taxlaw-2864	272	6	3.8	CARDINAL
taxlaw-2864	272	7	23.8 percent	PERCENT
taxlaw-2864	273	1	90,000	MONEY
taxlaw-2864	273	2	2	CARDINAL
taxlaw-2864	276	1	congress	ORG
taxlaw-2864	276	2	the twentieth century	DATE
taxlaw-2864	278	1	a.	PERSON
taxlaw-2864	278	2	congress	ORG
taxlaw-2864	278	3	first	ORDINAL
taxlaw-2864	278	4	1913,79	CARDINAL
taxlaw-2864	278	5	70 i.r.c	QUANTITY
taxlaw-2864	280	1	71	CARDINAL
taxlaw-2864	281	1	121	CARDINAL
taxlaw-2864	281	2	72	CARDINAL
taxlaw-2864	282	1	1031	DATE
taxlaw-2864	283	1	73	CARDINAL
taxlaw-2864	284	1	1014	DATE
taxlaw-2864	285	1	74	CARDINAL
taxlaw-2864	286	1	75	CARDINAL
taxlaw-2864	288	1	76	CARDINAL
taxlaw-2864	288	2	3.8 percent	PERCENT
taxlaw-2864	288	3	23.8 percent	PERCENT
taxlaw-2864	290	1	1411	CARDINAL
taxlaw-2864	291	1	77	CARDINAL
taxlaw-2864	292	1	1014(a	CARDINAL
taxlaw-2864	294	1	79	CARDINAL
taxlaw-2864	294	2	1913	DATE
taxlaw-2864	296	1	16	CARDINAL
taxlaw-2864	296	2	38	CARDINAL
taxlaw-2864	297	1	114	CARDINAL
taxlaw-2864	297	2	166–81	CARDINAL
taxlaw-2864	297	3	80	DATE
taxlaw-2864	297	4	congress	ORG
taxlaw-2864	298	1	13	CARDINAL
taxlaw-2864	298	2	three	CARDINAL
taxlaw-2864	299	1	first	ORDINAL
taxlaw-2864	299	2	1929	DATE
taxlaw-2864	300	1	congress	ORG
taxlaw-2864	300	2	annual	DATE
taxlaw-2864	300	3	second	ORDINAL
taxlaw-2864	300	4	1943	DATE
taxlaw-2864	300	5	world war ii	EVENT
taxlaw-2864	301	1	congress	ORG
taxlaw-2864	301	2	third	ORDINAL
taxlaw-2864	301	3	the 1960s	DATE
taxlaw-2864	301	4	lyndon johnson	PERSON
taxlaw-2864	301	5	congress	ORG
taxlaw-2864	301	6	medicare	ORG
taxlaw-2864	301	7	medicaid	ORG
taxlaw-2864	301	8	indigent.85	ORG
taxlaw-2864	302	1	congress	ORG
taxlaw-2864	304	1	one	CARDINAL
taxlaw-2864	307	1	third	ORDINAL
taxlaw-2864	308	1	third	ORDINAL
taxlaw-2864	309	1	third	ORDINAL
taxlaw-2864	310	1	4120	CARDINAL
taxlaw-2864	310	2	74th	ORDINAL
taxlaw-2864	311	1	1935	DATE
taxlaw-2864	314	1	82	CARDINAL
taxlaw-2864	314	2	august 14, 1935	DATE
taxlaw-2864	314	3	531	CARDINAL
taxlaw-2864	314	4	49	CARDINAL
taxlaw-2864	315	1	620	CARDINAL
taxlaw-2864	315	2	83	CARDINAL
taxlaw-2864	315	3	1943	DATE
taxlaw-2864	317	1	68	CARDINAL
taxlaw-2864	317	2	120	CARDINAL
taxlaw-2864	317	3	57	CARDINAL
taxlaw-2864	318	1	126	CARDINAL
taxlaw-2864	318	2	carolyn c. jones	PERSON
taxlaw-2864	318	3	world war ii	EVENT
taxlaw-2864	318	4	37 buff	PERSON
taxlaw-2864	319	1	l. rev	PERSON
taxlaw-2864	319	2	685	CARDINAL
taxlaw-2864	319	3	1989	DATE
taxlaw-2864	320	1	richard l. doernberg	PERSON
taxlaw-2864	320	2	61 tex	QUANTITY
taxlaw-2864	320	3	l. rev	PERSON
taxlaw-2864	320	4	595	CARDINAL
taxlaw-2864	320	5	599–604	CARDINAL
taxlaw-2864	320	6	1982	DATE
taxlaw-2864	321	1	84	CARDINAL
taxlaw-2864	321	2	lyndon baines johnson	PERSON
taxlaw-2864	321	3	first	ORDINAL
taxlaw-2864	321	4	jan. 8, 1964	DATE
taxlaw-2864	323	1	85	CARDINAL
taxlaw-2864	323	2	1965	DATE
taxlaw-2864	325	1	89-97	CARDINAL
taxlaw-2864	325	2	79	CARDINAL
taxlaw-2864	326	1	286	CARDINAL
taxlaw-2864	327	1	86	CARDINAL
taxlaw-2864	327	2	leandra lederman	PERSON
taxlaw-2864	327	3	third	ORDINAL
taxlaw-2864	327	4	60	CARDINAL
taxlaw-2864	328	1	l. rev	PERSON
taxlaw-2864	328	2	695	CARDINAL
taxlaw-2864	328	3	2007	DATE
taxlaw-2864	328	4	third	ORDINAL
taxlaw-2864	329	1	87	CARDINAL
taxlaw-2864	329	2	the years 2008–2010	DATE
taxlaw-2864	329	3	2 (	PERCENT
taxlaw-2864	329	4	2016	DATE
taxlaw-2864	330	1	1 percent	PERCENT
taxlaw-2864	330	2	7 percent	PERCENT
taxlaw-2864	330	3	63 percent	PERCENT
taxlaw-2864	331	1	88	CARDINAL
taxlaw-2864	331	2	a. b. atkinson &	PERSON
taxlaw-2864	331	3	j. e. stiglitz	PERSON
taxlaw-2864	331	4	27	CARDINAL
taxlaw-2864	331	5	33–34	CARDINAL
taxlaw-2864	331	6	1980	DATE
taxlaw-2864	331	7	j. a. mirrlees	PERSON
taxlaw-2864	331	8	38	CARDINAL
taxlaw-2864	332	1	175	CARDINAL
taxlaw-2864	332	2	1971	DATE
taxlaw-2864	333	1	14	CARDINAL
taxlaw-2864	334	1	third	ORDINAL
taxlaw-2864	335	1	one	CARDINAL
taxlaw-2864	335	2	annually	DATE
taxlaw-2864	336	1	later tax years	DATE
taxlaw-2864	337	1	fourth	ORDINAL
taxlaw-2864	338	1	the united states	GPE
taxlaw-2864	338	2	themselves.96	GPE
taxlaw-2864	338	3	congress	ORG
taxlaw-2864	338	4	annual	DATE
taxlaw-2864	338	5	martin j. mcmahon jr.	PERSON
taxlaw-2864	338	6	alice g. abreu	PERSON
taxlaw-2864	338	7	4	CARDINAL
taxlaw-2864	338	8	fla	GPE
taxlaw-2864	339	1	1	CARDINAL
taxlaw-2864	339	2	1998	DATE
taxlaw-2864	340	1	90	CARDINAL
taxlaw-2864	340	2	atkinson & stiglitz	ORG
taxlaw-2864	340	3	88	CARDINAL
taxlaw-2864	340	4	27–28	CARDINAL
taxlaw-2864	341	1	91	CARDINAL
taxlaw-2864	341	2	joseph bankman & thomas griffith	ORG
taxlaw-2864	341	3	75	CARDINAL
taxlaw-2864	342	1	l. rev.	PERSON
taxlaw-2864	342	2	1905	DATE
taxlaw-2864	342	3	1964–65	DATE
taxlaw-2864	342	4	1987	DATE
taxlaw-2864	342	5	between 0.3 and 0.8	CARDINAL
taxlaw-2864	342	6	1.0	CARDINAL
taxlaw-2864	343	1	92	CARDINAL
taxlaw-2864	343	2	joseph t. sneed	PERSON
taxlaw-2864	343	3	17	CARDINAL
taxlaw-2864	344	1	l. rev	PERSON
taxlaw-2864	344	2	567	CARDINAL
taxlaw-2864	344	3	1965	DATE
taxlaw-2864	345	1	93	CARDINAL
taxlaw-2864	345	2	james m. poterba	PERSON
taxlaw-2864	345	3	steven f. venti & david a.	PERSON
taxlaw-2864	346	1	1	CARDINAL
taxlaw-2864	347	1	17824, 2012	DATE
taxlaw-2864	348	1	less than $10,000	MONEY
taxlaw-2864	349	1	94	CARDINAL
taxlaw-2864	349	2	supra	PERSON
taxlaw-2864	349	3	81-85	CARDINAL
taxlaw-2864	350	1	95	CARDINAL
taxlaw-2864	350	2	charles r. morris	PERSON
taxlaw-2864	350	3	andrew carnegie	PERSON
taxlaw-2864	350	4	john d. rockerfeller	PERSON
taxlaw-2864	350	5	jay gould	PERSON
taxlaw-2864	350	6	american	NORP
taxlaw-2864	350	7	2005	DATE
taxlaw-2864	350	8	matthew josephson	PERSON
taxlaw-2864	350	9	1932	DATE
taxlaw-2864	351	1	96	CARDINAL
taxlaw-2864	351	2	margaret levi	PERSON
taxlaw-2864	351	3	10	CARDINAL
taxlaw-2864	351	4	431	CARDINAL
taxlaw-2864	351	5	438	CARDINAL
taxlaw-2864	351	6	1981	DATE
taxlaw-2864	352	1	97	CARDINAL
taxlaw-2864	352	2	doernberg	GPE
taxlaw-2864	352	3	supra	PERSON
taxlaw-2864	352	4	83	CARDINAL
taxlaw-2864	352	5	595	CARDINAL
taxlaw-2864	352	6	irs	ORG
taxlaw-2864	354	1	15	CARDINAL
taxlaw-2864	354	2	fifth	ORDINAL
taxlaw-2864	354	3	congress	ORG
taxlaw-2864	356	1	annual	DATE
taxlaw-2864	356	2	income.99	GPE
taxlaw-2864	356	3	the formative years	DATE
taxlaw-2864	357	1	congress	ORG
taxlaw-2864	358	1	the united states	GPE
taxlaw-2864	358	2	more than a century	DATE
taxlaw-2864	358	3	congress	ORG
taxlaw-2864	361	1	two	CARDINAL
taxlaw-2864	361	2	168	CARDINAL
taxlaw-2864	361	3	179.102	CARDINAL
taxlaw-2864	362	1	98	CARDINAL
taxlaw-2864	363	1	v. ltv corp.	ORG
taxlaw-2864	363	2	496	CARDINAL
taxlaw-2864	363	3	633	CARDINAL
taxlaw-2864	363	4	637	CARDINAL
taxlaw-2864	363	5	1990	DATE
taxlaw-2864	363	6	years	DATE
taxlaw-2864	364	1	99	CARDINAL
taxlaw-2864	364	2	regina t. jefferson	PERSON
taxlaw-2864	364	3	58	CARDINAL
taxlaw-2864	364	4	lee l. rev	PERSON
taxlaw-2864	364	5	1287	CARDINAL
taxlaw-2864	364	6	1303–04 (2001	DATE
taxlaw-2864	365	1	100	CARDINAL
taxlaw-2864	367	1	robert a. goldwin & william a. schambra eds.	PERSON
taxlaw-2864	367	2	1982	DATE
taxlaw-2864	367	3	arthur selwyn miller	PERSON
taxlaw-2864	367	4	the supreme court	ORG
taxlaw-2864	367	5	american	NORP
taxlaw-2864	367	6	1968	DATE
taxlaw-2864	368	1	101	CARDINAL
taxlaw-2864	368	2	ajay k. mehrotra &	PERSON
taxlaw-2864	368	3	c. ott	PERSON
taxlaw-2864	368	4	84	CARDINAL
taxlaw-2864	368	5	fordham l. rev	PERSON
taxlaw-2864	368	6	2517	CARDINAL
taxlaw-2864	368	7	2521	CARDINAL
taxlaw-2864	368	8	2016	DATE
taxlaw-2864	368	9	american	NORP
taxlaw-2864	368	10	beverly i. moran	PERSON
taxlaw-2864	368	11	61	CARDINAL
taxlaw-2864	368	12	smu	ORG
taxlaw-2864	368	13	l. rev	PERSON
taxlaw-2864	369	1	337	CARDINAL
taxlaw-2864	369	2	2008	DATE
taxlaw-2864	370	1	adam smith	PERSON
taxlaw-2864	371	1	102	CARDINAL
taxlaw-2864	371	2	56	CARDINAL
taxlaw-2864	372	1	103	CARDINAL
taxlaw-2864	373	1	163(h)(3	CARDINAL
taxlaw-2864	374	1	104 i.r.c	QUANTITY
taxlaw-2864	376	1	16	CARDINAL
taxlaw-2864	377	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	377	2	years	DATE
taxlaw-2864	378	1	third	ORDINAL
taxlaw-2864	378	2	irs	ORG
taxlaw-2864	378	3	congress	ORG
taxlaw-2864	378	4	irs	ORG
taxlaw-2864	378	5	110	CARDINAL
taxlaw-2864	378	6	105	CARDINAL
taxlaw-2864	379	1	401–24	CARDINAL
taxlaw-2864	380	1	106	CARDINAL
taxlaw-2864	380	2	irs	ORG
taxlaw-2864	380	3	mar. 5	DATE
taxlaw-2864	380	4	2017	DATE
taxlaw-2864	381	1	irs	ORG
taxlaw-2864	381	2	2016 year	DATE
taxlaw-2864	381	3	the sixth straight year	DATE
taxlaw-2864	381	4	just over 1 million	CARDINAL
taxlaw-2864	382	1	2004	DATE
taxlaw-2864	383	1	u.s.	GPE
taxlaw-2864	383	2	about 30 million	CARDINAL
taxlaw-2864	383	3	gao	PERSON
taxlaw-2864	383	4	2017	CARDINAL
taxlaw-2864	383	5	today	DATE
taxlaw-2864	383	6	31-26	CARDINAL
taxlaw-2864	384	1	feb. 16	DATE
taxlaw-2864	384	2	2017	DATE
taxlaw-2864	384	3	between fiscal years 2011	DATE
taxlaw-2864	384	4	2016	DATE
taxlaw-2864	384	5	irs	ORG
taxlaw-2864	384	6	annual	DATE
taxlaw-2864	384	7	about $900 million	MONEY
taxlaw-2864	385	1	annual	DATE
taxlaw-2864	385	2	12,000	CARDINAL
taxlaw-2864	385	3	between fiscal year 2011	DATE
taxlaw-2864	385	4	fiscal year	DATE
taxlaw-2864	385	5	2016	DATE
taxlaw-2864	385	6	13 percent	PERCENT
taxlaw-2864	386	1	irs	ORG
taxlaw-2864	387	1	bruce bartlett	PERSON
taxlaw-2864	387	2	irs	ORG
taxlaw-2864	387	3	jan. 17, 2014	DATE
taxlaw-2864	387	4	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-and-pound-foolish	ORG
taxlaw-2864	388	1	irs	ORG
taxlaw-2864	389	1	107	CARDINAL
taxlaw-2864	389	2	stacy cowley	PERSON
taxlaw-2864	389	3	n.y.	GPE
taxlaw-2864	389	4	june 15, 2016	DATE
taxlaw-2864	390	1	108	CARDINAL
taxlaw-2864	390	2	congress	ORG
taxlaw-2864	391	1	joel slemrod et al	PERSON
taxlaw-2864	392	1	149	CARDINAL
taxlaw-2864	392	2	j. pub	ORG
taxlaw-2864	394	1	1 (2017	CARDINAL
taxlaw-2864	397	1	109	CARDINAL
taxlaw-2864	397	2	robert e. brown &	PERSON
taxlaw-2864	397	3	j. mazur	PERSON
taxlaw-2864	397	4	51	CARDINAL
taxlaw-2864	397	5	kan	ORG
taxlaw-2864	398	1	l. rev	PERSON
taxlaw-2864	398	2	1255	CARDINAL
taxlaw-2864	398	3	2003	DATE
taxlaw-2864	399	1	110	CARDINAL
taxlaw-2864	399	2	mark valeri	PERSON
taxlaw-2864	399	3	puritan america	LOC
taxlaw-2864	399	4	2010	DATE
taxlaw-2864	399	5	america	GPE
taxlaw-2864	400	1	111	CARDINAL
taxlaw-2864	400	2	marjorie e. kornhauser	PERSON
taxlaw-2864	400	3	american	NORP
taxlaw-2864	400	4	70	CARDINAL
taxlaw-2864	401	1	l.j. 119	ORG
taxlaw-2864	401	2	133	CARDINAL
taxlaw-2864	401	3	america	GPE
taxlaw-2864	402	1	1882	DATE
taxlaw-2864	402	2	andrew carnegie	PERSON
taxlaw-2864	405	1	michael j. boskin	PERSON
taxlaw-2864	405	2	86	CARDINAL
taxlaw-2864	405	3	j. polit	PERSON
taxlaw-2864	406	1	15 (1978	DATE
taxlaw-2864	407	1	laurence	PERSON
taxlaw-2864	407	2	2018	DATE
taxlaw-2864	407	3	17	CARDINAL
taxlaw-2864	408	1	the past century	DATE
taxlaw-2864	408	2	appendix	NORP
taxlaw-2864	413	1	many years	DATE
taxlaw-2864	413	2	s. seidman & kenneth a. lewis	ORG
taxlaw-2864	413	3	52	CARDINAL
taxlaw-2864	413	4	nat’l	NORP
taxlaw-2864	413	5	1999	DATE
taxlaw-2864	413	6	robert e. hall	PERSON
taxlaw-2864	413	7	96	CARDINAL
taxlaw-2864	413	8	j. pol.	PERSON
taxlaw-2864	415	1	339	CARDINAL
taxlaw-2864	415	2	1988	DATE
taxlaw-2864	415	3	a. lans bovenberg	PERSON
taxlaw-2864	415	4	the united states	GPE
taxlaw-2864	415	5	42	CARDINAL
taxlaw-2864	415	6	nat’l	NORP
taxlaw-2864	415	7	1989	DATE
taxlaw-2864	416	1	112	CARDINAL
taxlaw-2864	417	1	103	CARDINAL
taxlaw-2864	418	1	113	CARDINAL
taxlaw-2864	419	1	114	CARDINAL
taxlaw-2864	421	1	noel b. cunningham & deborah h. schenk	PERSON
taxlaw-2864	421	2	48	CARDINAL
taxlaw-2864	422	1	319	CARDINAL
taxlaw-2864	422	2	1993	DATE
taxlaw-2864	423	1	115	CARDINAL
taxlaw-2864	423	2	charles c. holt &	PERSON
taxlaw-2864	423	3	john p. shelton	PERSON
taxlaw-2864	423	4	15	CARDINAL
taxlaw-2864	423	5	1962	DATE
taxlaw-2864	424	1	116	CARDINAL
taxlaw-2864	426	1	1	MONEY
taxlaw-2864	426	2	1,000	MONEY
taxlaw-2864	426	3	299.70	MONEY
taxlaw-2864	426	4	30 percent	PERCENT
taxlaw-2864	426	5	1,000	MONEY
taxlaw-2864	426	6	1	MONEY
taxlaw-2864	427	1	1,000	MONEY
taxlaw-2864	427	2	100	MONEY
taxlaw-2864	427	3	900	MONEY
taxlaw-2864	427	4	only $30	MONEY
taxlaw-2864	427	5	30 percent	PERCENT
taxlaw-2864	427	6	1,000	MONEY
taxlaw-2864	427	7	900	MONEY
taxlaw-2864	428	1	117	CARDINAL
taxlaw-2864	429	1	cong.	ORG
taxlaw-2864	430	1	1988	DATE
taxlaw-2864	432	1	1997	DATE
taxlaw-2864	433	1	george zodrow	PERSON
taxlaw-2864	433	2	48	CARDINAL
taxlaw-2864	434	1	419	CARDINAL
taxlaw-2864	434	2	1993	DATE
taxlaw-2864	434	3	jane g. gravelle	PERSON
taxlaw-2864	434	4	48	CARDINAL
taxlaw-2864	434	5	209	CARDINAL
taxlaw-2864	434	6	1990	DATE
taxlaw-2864	434	7	j. andrew hoerner	PERSON
taxlaw-2864	434	8	treasury	ORG
taxlaw-2864	434	9	economist	PERSON
taxlaw-2864	434	10	washington	GPE
taxlaw-2864	434	11	44	CARDINAL
taxlaw-2864	434	12	141	CARDINAL
taxlaw-2864	434	13	1989	DATE
taxlaw-2864	436	1	18	CARDINAL
taxlaw-2864	437	1	third	ORDINAL
taxlaw-2864	438	1	english	LANGUAGE
taxlaw-2864	438	2	first	ORDINAL
taxlaw-2864	439	1	recent years	DATE
taxlaw-2864	439	2	118	CARDINAL
taxlaw-2864	439	3	joseph m. dodge & jay a.	PERSON
taxlaw-2864	439	4	81	CARDINAL
taxlaw-2864	441	1	539	CARDINAL
taxlaw-2864	441	2	542	CARDINAL
taxlaw-2864	441	3	2006	DATE
taxlaw-2864	441	4	irs	ORG
taxlaw-2864	442	1	119	CARDINAL
taxlaw-2864	443	1	96th	ORDINAL
taxlaw-2864	444	1	13 (1979	DATE
taxlaw-2864	444	2	81	DATE
taxlaw-2864	444	3	american bankers association	ORG
taxlaw-2864	444	4	hanover trust company	ORG
taxlaw-2864	444	5	22 percent	PERCENT
taxlaw-2864	444	6	44 percent	PERCENT
taxlaw-2864	444	7	34 percent	PERCENT
taxlaw-2864	444	8	126–29	CARDINAL
taxlaw-2864	444	9	the american college of probate counsel	ORG
taxlaw-2864	445	1	howard j. hoffman	PERSON
taxlaw-2864	445	2	37	CARDINAL
taxlaw-2864	445	3	411	CARDINAL
taxlaw-2864	445	4	448–68	DATE
taxlaw-2864	445	5	1982	DATE
taxlaw-2864	446	1	thomas j. mcgrath & jonathan g. blattmachr	PERSON
taxlaw-2864	446	2	1976	DATE
taxlaw-2864	446	3	191–94	DATE
taxlaw-2864	446	4	222–28	CARDINAL
taxlaw-2864	446	5	1977	DATE
taxlaw-2864	447	1	120	CARDINAL
taxlaw-2864	447	2	u.s.	GPE
taxlaw-2864	447	3	gov’t accountability office	ORG
taxlaw-2864	447	4	603	CARDINAL
taxlaw-2864	447	5	2006	DATE
taxlaw-2864	448	1	roughly two-thirds	CARDINAL
taxlaw-2864	448	2	one-third	CARDINAL
taxlaw-2864	449	1	121	CARDINAL
taxlaw-2864	449	2	supra section ii.a	PERSON
taxlaw-2864	449	3	122	CARDINAL
taxlaw-2864	450	1	rainder niemann & caren	ORG
taxlaw-2864	450	2	22	CARDINAL
taxlaw-2864	452	1	367	CARDINAL
taxlaw-2864	452	2	368	CARDINAL
taxlaw-2864	452	3	2013	DATE
taxlaw-2864	453	1	greece	GPE
taxlaw-2864	453	2	latvia	GPE
taxlaw-2864	453	3	poland	GPE
taxlaw-2864	453	4	romania	GPE
taxlaw-2864	453	5	switzerland	GPE
taxlaw-2864	454	1	austrian	NORP
taxlaw-2864	454	2	danish	NORP
taxlaw-2864	454	3	dutch	NORP
taxlaw-2864	454	4	estonian	NORP
taxlaw-2864	454	5	bulgarian	NORP
taxlaw-2864	454	6	finnish	NORP
taxlaw-2864	454	7	french	NORP
taxlaw-2864	454	8	german	NORP
taxlaw-2864	454	9	hungarian	NORP
taxlaw-2864	454	10	spanish	NORP
taxlaw-2864	454	11	swedish	NORP
taxlaw-2864	455	1	the czech republic	GPE
taxlaw-2864	455	2	great britain	GPE
taxlaw-2864	455	3	lithuania	GPE
taxlaw-2864	455	4	luxembourg	GPE
taxlaw-2864	455	5	portugal	GPE
taxlaw-2864	455	6	slovenia	GPE
taxlaw-2864	457	1	19	CARDINAL
taxlaw-2864	457	2	around $3 trillion	MONEY
taxlaw-2864	457	3	annually	DATE
taxlaw-2864	457	4	$3.3 trillion	MONEY
taxlaw-2864	457	5	2016).123	CARDINAL
taxlaw-2864	457	6	approximately half	CARDINAL
taxlaw-2864	457	7	47 percent	PERCENT
taxlaw-2864	457	8	2016	DATE
taxlaw-2864	457	9	about one-third	CARDINAL
taxlaw-2864	457	10	34 percent	PERCENT
taxlaw-2864	457	11	2016).124	CARDINAL
taxlaw-2864	457	12	9 percent	PERCENT
taxlaw-2864	457	13	2016	DATE
taxlaw-2864	457	14	the remaining 9 percent	PERCENT
taxlaw-2864	458	1	irs	ORG
taxlaw-2864	459	1	approximately 70 percent	PERCENT
taxlaw-2864	459	2	approximately 16 percent	PERCENT
taxlaw-2864	459	3	approximately 5	CARDINAL
taxlaw-2864	464	1	2013	DATE
taxlaw-2864	464	2	approximately $86	MONEY
taxlaw-2864	464	3	just 6.5 percent	PERCENT
taxlaw-2864	464	4	$1.3 trillion	MONEY
taxlaw-2864	464	5	just 3.1 percent	PERCENT
taxlaw-2864	464	6	2.8	MONEY
taxlaw-2864	464	7	2014	DATE
taxlaw-2864	464	8	approximately $126	MONEY
taxlaw-2864	464	9	9 percent	PERCENT
taxlaw-2864	464	10	$1.4 trillion	MONEY
taxlaw-2864	464	11	just 4.2 percent	PERCENT
taxlaw-2864	464	12	3	MONEY
taxlaw-2864	464	13	123	CARDINAL
taxlaw-2864	465	1	2017–2026	CARDINAL
taxlaw-2864	465	2	119	CARDINAL
taxlaw-2864	465	3	dec. 2016	DATE
taxlaw-2864	467	1	124	CARDINAL
taxlaw-2864	468	1	1304	CARDINAL
taxlaw-2864	468	2	2014	DATE
taxlaw-2864	468	3	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	GPE
taxlaw-2864	470	1	2013	DATE
taxlaw-2864	470	2	approximately $6.5 trillion	MONEY
taxlaw-2864	470	3	approximately $9.2 trillion	MONEY
taxlaw-2864	471	1	1	CARDINAL
taxlaw-2864	471	2	2	CARDINAL
taxlaw-2864	471	3	3	CARDINAL
taxlaw-2864	471	4	4	CARDINAL
taxlaw-2864	473	1	127	CARDINAL
taxlaw-2864	473	2	u.s.	GPE
taxlaw-2864	474	1	128	CARDINAL
taxlaw-2864	474	2	mgmt. &	ORG
taxlaw-2864	474	3	1934–2022	CARDINAL
taxlaw-2864	474	4	june 15, 2018	DATE
taxlaw-2864	476	1	129	CARDINAL
taxlaw-2864	476	2	127	CARDINAL
taxlaw-2864	477	1	130	CARDINAL
taxlaw-2864	478	1	20	CARDINAL
taxlaw-2864	479	1	$130.9 billion	MONEY
taxlaw-2864	479	2	2016	DATE
taxlaw-2864	480	1	2016	DATE
taxlaw-2864	480	2	$32.9 billion	MONEY
taxlaw-2864	480	3	$29.2 billion	MONEY
taxlaw-2864	480	4	5.9	MONEY
taxlaw-2864	480	5	3 trillion	CARDINAL
taxlaw-2864	480	6	each year	DATE
taxlaw-2864	480	7	over half	CARDINAL
taxlaw-2864	481	1	an era	DATE
taxlaw-2864	491	1	moore	PERSON
taxlaw-2864	491	2	131	CARDINAL
taxlaw-2864	492	1	fiscal years 2016–2020	DATE
taxlaw-2864	492	2	32–33	CARDINAL
taxlaw-2864	492	3	2017	CARDINAL
taxlaw-2864	493	1	132	CARDINAL
taxlaw-2864	493	2	orly mazur	PERSON
taxlaw-2864	494	1	orly mazur	PERSON
taxlaw-2864	494	2	pepperdine l. rev	PERSON
taxlaw-2864	495	1	2018	DATE
taxlaw-2864	495	2	17	CARDINAL
taxlaw-2864	498	1	133	CARDINAL
taxlaw-2864	498	2	klaus schwab	PERSON
taxlaw-2864	498	3	fourth	ORDINAL
taxlaw-2864	499	1	134	CARDINAL
taxlaw-2864	499	2	gordon e. moore	PERSON
taxlaw-2864	499	3	114	CARDINAL
taxlaw-2864	499	4	19, 1965	DATE
taxlaw-2864	499	5	21	CARDINAL
taxlaw-2864	501	1	months or even years	DATE
taxlaw-2864	501	2	a few hours, minutes	TIME
taxlaw-2864	501	3	hundreds or thousands	CARDINAL
taxlaw-2864	502	1	one	CARDINAL
taxlaw-2864	504	1	moore	PERSON
taxlaw-2864	505	1	135	CARDINAL
taxlaw-2864	505	2	dan hutcheson	PERSON
taxlaw-2864	505	3	apr. 2, 2015	DATE
taxlaw-2864	505	4	thomas l. friedman	PERSON
taxlaw-2864	505	5	moore	PERSON
taxlaw-2864	505	6	50	CARDINAL
taxlaw-2864	505	7	n.y.	GPE
taxlaw-2864	505	8	may 13,	DATE
taxlaw-2864	505	9	2015	DATE
taxlaw-2864	505	10	136	CARDINAL
taxlaw-2864	505	11	nick heath	PERSON
taxlaw-2864	505	12	one	CARDINAL
taxlaw-2864	505	13	20,000	CARDINAL
taxlaw-2864	505	14	zdnet	ORG
taxlaw-2864	505	15	2013	DATE
taxlaw-2864	506	1	20,000	CARDINAL
taxlaw-2864	508	1	137	CARDINAL
taxlaw-2864	508	2	stephanie clifford	PERSON
taxlaw-2864	508	3	u.s.	GPE
taxlaw-2864	508	4	n.y.	GPE
taxlaw-2864	508	5	sept. 19, 2013	DATE
taxlaw-2864	508	6	2,000	CARDINAL
taxlaw-2864	508	7	just 140	CARDINAL
taxlaw-2864	509	1	lemnos labs	ORG
taxlaw-2864	509	2	june 12, 2012	DATE
taxlaw-2864	509	3	#	CARDINAL
taxlaw-2864	510	1	alexandros	ORG
taxlaw-2864	512	1	138	CARDINAL
taxlaw-2864	512	2	james vincent	PERSON
taxlaw-2864	512	3	mar. 28	DATE
taxlaw-2864	512	4	2017	DATE
taxlaw-2864	514	1	between 3 and 5.6	CARDINAL
taxlaw-2864	515	1	1,000	CARDINAL
taxlaw-2864	515	2	0.25 and 0.5 percent	PERCENT
taxlaw-2864	516	1	139 calum mcclelland	QUANTITY
taxlaw-2864	516	2	aug. 17, 2018	DATE
taxlaw-2864	516	3	two-year	DATE
taxlaw-2864	516	4	mckinsey global institute	ORG
taxlaw-2864	516	5	2030	DATE
taxlaw-2864	516	6	as much as 30 percent	PERCENT
taxlaw-2864	516	7	as many as 800 million	CARDINAL
taxlaw-2864	517	1	140	CARDINAL
taxlaw-2864	517	2	n.y.	GPE
taxlaw-2864	517	3	oct. 7	DATE
taxlaw-2864	517	4	2017	DATE
taxlaw-2864	519	1	2008	DATE
taxlaw-2864	519	2	germany	GPE
taxlaw-2864	519	3	japan	GPE
taxlaw-2864	519	4	katie allen	PERSON
taxlaw-2864	519	5	140 years	DATE
taxlaw-2864	519	6	aug. 18, 2015	DATE
taxlaw-2864	519	7	https://www.theguardian.com/business/2015/aug/17/technology-created-more-jobs-than-destroyed-140-years-datacensus	PERSON
taxlaw-2864	520	1	england	GPE
taxlaw-2864	520	2	wales	GPE
taxlaw-2864	520	3	1871	DATE
taxlaw-2864	522	1	22	CARDINAL
taxlaw-2864	524	1	two	CARDINAL
taxlaw-2864	524	2	1	CARDINAL
taxlaw-2864	524	3	2	CARDINAL
taxlaw-2864	526	1	1	CARDINAL
taxlaw-2864	528	1	daily	DATE
taxlaw-2864	529	1	two	CARDINAL
taxlaw-2864	530	1	henry ford	PERSON
taxlaw-2864	531	1	141	CARDINAL
taxlaw-2864	531	2	abbott & bret	ORG
taxlaw-2864	532	1	12	CARDINAL
taxlaw-2864	533	1	l. & pol'y	ORG
taxlaw-2864	533	2	145	CARDINAL
taxlaw-2864	533	3	158	CARDINAL
taxlaw-2864	533	4	2018	DATE
taxlaw-2864	535	1	142	CARDINAL
taxlaw-2864	536	1	159	CARDINAL
taxlaw-2864	536	2	decades	DATE
taxlaw-2864	537	1	143	CARDINAL
taxlaw-2864	537	2	john c. caldwell & thomas schindlmayr	PERSON
taxlaw-2864	537	3	57	CARDINAL
taxlaw-2864	538	1	241	CARDINAL
taxlaw-2864	538	2	256	CARDINAL
taxlaw-2864	538	3	2003	DATE
taxlaw-2864	540	1	144	CARDINAL
taxlaw-2864	540	2	ray batchelor	PERSON
taxlaw-2864	540	3	henry ford	PERSON
taxlaw-2864	540	4	1994	DATE
taxlaw-2864	541	1	145	CARDINAL
taxlaw-2864	541	2	william j. white	PERSON
taxlaw-2864	541	3	the united states	GPE
taxlaw-2864	541	4	eh.net	ORG
taxlaw-2864	541	5	erik brynjolfsson & andrew mcafee	ORG
taxlaw-2864	541	6	second	ORDINAL
taxlaw-2864	541	7	176	CARDINAL
taxlaw-2864	541	8	2014	DATE
taxlaw-2864	542	1	2018	DATE
taxlaw-2864	542	2	23	CARDINAL
taxlaw-2864	542	3	evening.151	CARDINAL
taxlaw-2864	543	1	the middle of the nineteenth century	DATE
taxlaw-2864	543	2	third	ORDINAL
taxlaw-2864	544	1	the last several decades	DATE
taxlaw-2864	544	2	the twentyfirst-century	DATE
taxlaw-2864	544	3	2	CARDINAL
taxlaw-2864	547	1	146	CARDINAL
taxlaw-2864	547	2	peter murray	PERSON
taxlaw-2864	547	3	french	NORP
taxlaw-2864	547	4	nov. 26, 2012	DATE
taxlaw-2864	548	1	french	NORP
taxlaw-2864	549	1	147	CARDINAL
taxlaw-2864	549	2	kaleigh rogers	PERSON
taxlaw-2864	549	3	feb. 26,	DATE
taxlaw-2864	549	4	2015	DATE
taxlaw-2864	550	1	decades	DATE
taxlaw-2864	552	1	148	CARDINAL
taxlaw-2864	552	2	tim hornyak	PERSON
taxlaw-2864	552	3	cnet	ORG
taxlaw-2864	552	4	dec. 13, 2010	DATE
taxlaw-2864	552	5	japanese	NORP
taxlaw-2864	553	1	149	CARDINAL
taxlaw-2864	553	2	adam hadhazy	PERSON
taxlaw-2864	553	3	21	CARDINAL
taxlaw-2864	553	4	feb. 13	DATE
taxlaw-2864	553	5	2015	DATE
taxlaw-2864	556	1	150	CARDINAL
taxlaw-2864	556	2	peter gössel	PERSON
taxlaw-2864	556	3	cobbers & oliver jahn	ORG
taxlaw-2864	556	4	oct. 3, 2012	DATE
taxlaw-2864	557	1	151	CARDINAL
taxlaw-2864	557	2	rina raphael	PERSON
taxlaw-2864	557	3	jan. 24	DATE
taxlaw-2864	557	4	2017	DATE
taxlaw-2864	559	1	152	CARDINAL
taxlaw-2864	559	2	eric chaline	PERSON
taxlaw-2864	559	3	boston	GPE
taxlaw-2864	559	4	jan. 3	DATE
taxlaw-2864	559	5	2016	DATE
taxlaw-2864	560	1	europe	LOC
taxlaw-2864	560	2	the mid-19th century	DATE
taxlaw-2864	560	3	between 1820 and 1850	DATE
taxlaw-2864	561	1	western europe	LOC
taxlaw-2864	561	2	france	GPE
taxlaw-2864	561	3	great britain	GPE
taxlaw-2864	562	1	24	CARDINAL
taxlaw-2864	562	2	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	562	3	the twentieth century	DATE
taxlaw-2864	562	4	greece	GPE
taxlaw-2864	569	1	153	CARDINAL
taxlaw-2864	569	2	steve connor	PERSON
taxlaw-2864	569	3	thousands of years ago	DATE
taxlaw-2864	569	4	nov. 12, 2012	DATE
taxlaw-2864	569	5	http://www.independent.co.uk/news/science/human-intelligence-peaked-thousands-of-years-ago-and-weve-been-onan-intellectual-and-emotional-8307101.html	GPE
taxlaw-2864	570	1	gerald crabtree	PERSON
taxlaw-2864	570	2	stanford university	ORG
taxlaw-2864	570	3	california	GPE
taxlaw-2864	570	4	several thousand years ago	DATE
taxlaw-2864	571	1	154	CARDINAL
taxlaw-2864	571	2	martin ford	PERSON
taxlaw-2864	571	3	2015	CARDINAL
taxlaw-2864	572	1	moore	PERSON
taxlaw-2864	573	1	thomas l. friedman	PERSON
taxlaw-2864	573	2	n.y. times	ORG
taxlaw-2864	573	3	2017	DATE
taxlaw-2864	573	4	mark bohr	PERSON
taxlaw-2864	573	5	intel	ORG
taxlaw-2864	573	6	intel	ORG
taxlaw-2864	573	7	today	DATE
taxlaw-2864	573	8	14	CARDINAL
taxlaw-2864	573	9	2014	DATE
taxlaw-2864	574	1	37.5 million	CARDINAL
taxlaw-2864	575	1	the end of 2017	DATE
taxlaw-2864	575	2	moore	PERSON
taxlaw-2864	575	3	intel	ORG
taxlaw-2864	575	4	10	CARDINAL
taxlaw-2864	575	5	100 million	CARDINAL
taxlaw-2864	575	6	bohr	PERSON
taxlaw-2864	576	1	155	CARDINAL
taxlaw-2864	576	2	michael p. lynch	PERSON
taxlaw-2864	576	3	6-7 (	PERCENT
taxlaw-2864	579	1	156	CARDINAL
taxlaw-2864	579	2	sci. & tech	ORG
taxlaw-2864	579	3	congress	ORG
taxlaw-2864	579	4	71	CARDINAL
taxlaw-2864	579	5	dec. 2010	DATE
taxlaw-2864	580	1	82 years	DATE
taxlaw-2864	580	2	1988	DATE
taxlaw-2864	580	3	the day	DATE
taxlaw-2864	581	1	fifteen years later	DATE
taxlaw-2864	581	2	2003	DATE
taxlaw-2864	581	3	roughly 1 minute	TIME
taxlaw-2864	581	4	roughly 43 million	CARDINAL
taxlaw-2864	582	1	157	CARDINAL
taxlaw-2864	582	2	steven m. barkan	PERSON
taxlaw-2864	582	3	80	CARDINAL
taxlaw-2864	583	1	l. rev	PERSON
taxlaw-2864	583	2	925	CARDINAL
taxlaw-2864	583	3	1982	DATE
taxlaw-2864	583	4	j. myrn jacobstein &	ORG
taxlaw-2864	583	5	roy m. mersky	PERSON
taxlaw-2864	583	6	2d	DATE
taxlaw-2864	583	7	1981	DATE
taxlaw-2864	584	1	25	CARDINAL
taxlaw-2864	587	1	the first decade	DATE
taxlaw-2864	589	1	1	CARDINAL
taxlaw-2864	589	2	age 158	DATE
taxlaw-2864	589	3	john markoff	PERSON
taxlaw-2864	589	4	n.y.	GPE
taxlaw-2864	589	5	mar. 4, 2011	DATE
taxlaw-2864	590	1	last year	DATE
taxlaw-2864	590	2	clearwell software	ORG
taxlaw-2864	590	3	dla piper	PERSON
taxlaw-2864	590	4	a half-million	CARDINAL
taxlaw-2864	590	5	one week	DATE
taxlaw-2864	591	1	clearwell	ORG
taxlaw-2864	591	2	570,000	CARDINAL
taxlaw-2864	591	3	two days	DATE
taxlaw-2864	592	1	3,070	CARDINAL
taxlaw-2864	592	2	jane croft	PERSON
taxlaw-2864	592	3	2016	DATE
taxlaw-2864	594	1	159	CARDINAL
taxlaw-2864	594	2	n.y.	GPE
taxlaw-2864	594	3	june 6, 2017	DATE
taxlaw-2864	595	1	160	CARDINAL
taxlaw-2864	595	2	neil irwin	PERSON
taxlaw-2864	595	3	a lost decade	DATE
taxlaw-2864	595	4	u.s.	GPE
taxlaw-2864	596	1	jan. 2, 2010	DATE
taxlaw-2864	598	1	161	CARDINAL
taxlaw-2864	599	1	edward j. mccaffery	PERSON
taxlaw-2864	599	2	america	GPE
taxlaw-2864	599	3	48	CARDINAL
taxlaw-2864	605	1	162	CARDINAL
taxlaw-2864	605	2	stephanie pappas	PERSON
taxlaw-2864	606	1	mar. 18,	DATE
taxlaw-2864	606	2	2016	DATE
taxlaw-2864	606	3	11:40 am	TIME
taxlaw-2864	607	1	september 2014	DATE
taxlaw-2864	607	2	1 billion	CARDINAL
taxlaw-2864	607	3	the minute	TIME
taxlaw-2864	609	1	the end of 2016	DATE
taxlaw-2864	609	2	1.1 zettabytes	QUANTITY
taxlaw-2864	611	1	2019	DATE
taxlaw-2864	611	2	2 zettabytes	QUANTITY
taxlaw-2864	612	1	one zettabyte	CARDINAL
taxlaw-2864	612	2	36,000 years	DATE
taxlaw-2864	613	1	26	CARDINAL
taxlaw-2864	614	1	first	ORDINAL
taxlaw-2864	615	1	third	ORDINAL
taxlaw-2864	618	1	the twentieth century	DATE
taxlaw-2864	619	1	the twenty-first century	DATE
taxlaw-2864	620	1	congress	ORG
taxlaw-2864	620	2	treasury	ORG
taxlaw-2864	622	1	congress	ORG
taxlaw-2864	623	1	recent years	DATE
taxlaw-2864	624	1	world war ii	EVENT
taxlaw-2864	625	1	163	CARDINAL
taxlaw-2864	625	2	jay a.	PERSON
taxlaw-2864	625	3	27	CARDINAL
taxlaw-2864	626	1	371	CARDINAL
taxlaw-2864	626	2	2007	DATE
taxlaw-2864	627	1	164	CARDINAL
taxlaw-2864	627	2	joel slemrod	PERSON
taxlaw-2864	627	3	8	CARDINAL
taxlaw-2864	627	4	int’l tax & pub	PRODUCT
taxlaw-2864	629	1	119	CARDINAL
taxlaw-2864	629	2	patrick gillespie	PERSON
taxlaw-2864	629	3	millions	CARDINAL
taxlaw-2864	629	4	cnn	ORG
taxlaw-2864	629	5	oct. 27	DATE
taxlaw-2864	629	6	2016	DATE
taxlaw-2864	629	7	the estimated 68 million	CARDINAL
taxlaw-2864	630	1	nearly 20 million	CARDINAL
taxlaw-2864	630	2	mckinsey global institute	ORG
taxlaw-2864	631	1	ian salisbury	PERSON
taxlaw-2864	631	2	dec. 5, 2014	DATE
taxlaw-2864	631	3	http://time.com/money/3619921/jobs-report-unemployment/	CARDINAL
taxlaw-2864	633	1	165	CARDINAL
taxlaw-2864	633	2	thomas piketty &	PERSON
taxlaw-2864	633	3	emmanuel saez	PERSON
taxlaw-2864	633	4	nat’l bureau of econ.	ORG
taxlaw-2864	634	1	18521, 2012	DATE
taxlaw-2864	635	1	https://perma.cc/2ar3-9t2c	PRODUCT
taxlaw-2864	636	1	166	CARDINAL
taxlaw-2864	637	1	167	CARDINAL
taxlaw-2864	637	2	jeffrey h. kahn & gregg d. polsky	ORG
taxlaw-2864	637	3	the next 100 years	DATE
taxlaw-2864	637	4	41	CARDINAL
taxlaw-2864	637	5	fla	GPE
taxlaw-2864	637	6	st.	GPE
taxlaw-2864	637	7	l. rev	PERSON
taxlaw-2864	637	8	159	CARDINAL
taxlaw-2864	637	9	2013	DATE
taxlaw-2864	638	1	susan cleary morse	PERSON
taxlaw-2864	638	2	stewart karlinsky	PERSON
taxlaw-2864	638	3	joseph bankman	PERSON
taxlaw-2864	638	4	20	CARDINAL
taxlaw-2864	639	1	l. & pol’y	ORG
taxlaw-2864	639	2	37	DATE
taxlaw-2864	639	3	2009	DATE
taxlaw-2864	640	1	2018	DATE
taxlaw-2864	640	2	27	CARDINAL
taxlaw-2864	641	1	2	CARDINAL
taxlaw-2864	641	2	the united states	GPE
taxlaw-2864	642	1	the past two and one-half centuries	DATE
taxlaw-2864	642	2	congress	ORG
taxlaw-2864	645	1	many years of annual	DATE
taxlaw-2864	645	2	the year	DATE
taxlaw-2864	645	3	congress	ORG
taxlaw-2864	646	1	twenty-first-century	CARDINAL
taxlaw-2864	647	1	congress	ORG
taxlaw-2864	648	1	168	CARDINAL
taxlaw-2864	648	2	james alm & jay a.	ORG
taxlaw-2864	648	3	92	CARDINAL
taxlaw-2864	649	1	l. rev	PERSON
taxlaw-2864	649	2	521	CARDINAL
taxlaw-2864	649	3	539-543	CARDINAL
taxlaw-2864	649	4	2017	CARDINAL
taxlaw-2864	650	1	169	CARDINAL
taxlaw-2864	650	2	mack mclarty & nelson cunningham	PRODUCT
taxlaw-2864	650	3	north america	LOC
taxlaw-2864	652	1	june 29, 2016	DATE
taxlaw-2864	653	1	north america	LOC
taxlaw-2864	653	2	nearly a century	DATE
taxlaw-2864	653	3	millions upon millions	CARDINAL
taxlaw-2864	654	1	170	CARDINAL
taxlaw-2864	654	2	n. gregory mankiw	PERSON
taxlaw-2864	654	3	n.y.	GPE
taxlaw-2864	654	4	apr. 21	DATE
taxlaw-2864	654	5	2017	DATE
taxlaw-2864	654	6	congress	ORG
taxlaw-2864	654	7	the united states	GPE
taxlaw-2864	655	1	171 i.r.c	QUANTITY
taxlaw-2864	657	1	rebecca n. morrow	PERSON
taxlaw-2864	657	2	19	CARDINAL
taxlaw-2864	657	3	fla	GPE
taxlaw-2864	658	1	465	CARDINAL
taxlaw-2864	658	2	472–89	DATE
taxlaw-2864	658	3	2016	CARDINAL
taxlaw-2864	659	1	172	CARDINAL
taxlaw-2864	660	1	4 (	PERCENT
taxlaw-2864	660	2	jan. 24	DATE
taxlaw-2864	660	3	2017	DATE
taxlaw-2864	662	1	173	CARDINAL
taxlaw-2864	662	2	joel slemrod & jon bakija	ORG
taxlaw-2864	662	3	320–21	CARDINAL
taxlaw-2864	662	4	5th	ORDINAL
taxlaw-2864	662	5	2017	DATE
taxlaw-2864	662	6	the united states	GPE
taxlaw-2864	662	7	28	CARDINAL
taxlaw-2864	664	1	billions of dollars	MONEY
taxlaw-2864	666	1	three	CARDINAL
taxlaw-2864	667	1	first	ORDINAL
taxlaw-2864	667	2	second	ORDINAL
taxlaw-2864	667	3	congress	ORG
taxlaw-2864	667	4	third	ORDINAL
taxlaw-2864	668	1	irs	ORG
taxlaw-2864	668	2	third	ORDINAL
taxlaw-2864	669	1	174	CARDINAL
taxlaw-2864	669	2	catherine	PERSON
taxlaw-2864	669	3	huffington post	ORG
taxlaw-2864	669	4	june 7, 2012	DATE
taxlaw-2864	670	1	chicago	GPE
taxlaw-2864	672	1	66 percent	PERCENT
taxlaw-2864	672	2	nearly half	CARDINAL
taxlaw-2864	672	3	31 percent	PERCENT
taxlaw-2864	672	4	javelin strategy & research	ORG
taxlaw-2864	673	1	last year	DATE
taxlaw-2864	673	2	29 percent	PERCENT
taxlaw-2864	673	3	javelin	PERSON
taxlaw-2864	673	4	33 percent	PERCENT
taxlaw-2864	673	5	2017	CARDINAL
taxlaw-2864	674	1	6 percent	PERCENT
taxlaw-2864	674	2	last year	DATE
taxlaw-2864	675	1	7 percent	PERCENT
taxlaw-2864	675	2	the next few years	DATE
taxlaw-2864	676	1	john heggestuen	PERSON
taxlaw-2864	677	1	aug. 4, 2014	DATE
taxlaw-2864	677	2	https://www.businessinsider.com/cash-is-fading-and-checks-aredying-as-smartphones-and-tablets-change-the-way-we-pay-2014-8	ORG
taxlaw-2864	678	1	tamás briglevics & scott schuh	ORG
taxlaw-2864	678	2	u.s.	GPE
taxlaw-2864	678	3	1	CARDINAL
taxlaw-2864	678	4	fed	ORG
taxlaw-2864	678	5	reserve bank	ORG
taxlaw-2864	678	6	boston	GPE
taxlaw-2864	678	7	13-23	CARDINAL
taxlaw-2864	679	1	175	CARDINAL
taxlaw-2864	681	1	111	CARDINAL
taxlaw-2864	681	2	124	CARDINAL
taxlaw-2864	682	1	71	CARDINAL
taxlaw-2864	682	2	97–118	CARDINAL
taxlaw-2864	682	3	2010	DATE
taxlaw-2864	683	1	176	CARDINAL
taxlaw-2864	683	2	dean marsan	PERSON
taxlaw-2864	683	3	u.s.	GPE
taxlaw-2864	683	4	sept. 2010	DATE
taxlaw-2864	683	5	28	DATE
taxlaw-2864	683	6	u.s.	GPE
taxlaw-2864	684	1	177	CARDINAL
taxlaw-2864	684	2	anthony caruso	PERSON
taxlaw-2864	684	3	u.s.	GPE
taxlaw-2864	684	4	u.s.	GPE
taxlaw-2864	684	5	2012	DATE
taxlaw-2864	684	6	1 (	PERCENT
taxlaw-2864	684	7	alm & soled	ORG
taxlaw-2864	684	8	168	CARDINAL
taxlaw-2864	684	9	544	CARDINAL
taxlaw-2864	684	10	only 17.6%	PERCENT
taxlaw-2864	684	11	2018	DATE
taxlaw-2864	684	12	29	CARDINAL
taxlaw-2864	685	1	3	CARDINAL
taxlaw-2864	686	1	english	NORP
taxlaw-2864	689	1	the twenty-first century	DATE
taxlaw-2864	690	1	fewer than twenty	CARDINAL
taxlaw-2864	691	1	178	CARDINAL
taxlaw-2864	691	2	alm & soled	ORG
taxlaw-2864	691	3	168	CARDINAL
taxlaw-2864	691	4	543–48	CARDINAL
taxlaw-2864	691	5	u.s.	GPE
taxlaw-2864	691	6	gov’t accountability office	ORG
taxlaw-2864	691	7	1014	DATE
taxlaw-2864	691	8	10	CARDINAL
taxlaw-2864	691	9	2007	DATE
taxlaw-2864	692	1	70 percent	PERCENT
taxlaw-2864	692	2	2001	DATE
taxlaw-2864	692	3	about 12.9 million	CARDINAL
taxlaw-2864	692	4	31	CARDINAL
taxlaw-2864	694	1	61 percent	PERCENT
taxlaw-2864	694	2	9 percent	PERCENT
taxlaw-2864	694	3	kathleen delaney thomas	PERSON
taxlaw-2864	694	4	67	CARDINAL
taxlaw-2864	694	5	111	CARDINAL
taxlaw-2864	694	6	113	CARDINAL
taxlaw-2864	694	7	2013	DATE
taxlaw-2864	694	8	$57 billion	MONEY
taxlaw-2864	694	9	approximately $179 billion	MONEY
taxlaw-2864	694	10	40%	PERCENT
taxlaw-2864	695	1	179	CARDINAL
taxlaw-2864	696	1	180	CARDINAL
taxlaw-2864	696	2	cunningham & schenk	ORG
taxlaw-2864	696	3	320	CARDINAL
taxlaw-2864	696	4	constantine n. katsoris	PERSON
taxlaw-2864	696	5	42	CARDINAL
taxlaw-2864	696	6	fordham l. rev	PERSON
taxlaw-2864	696	7	1	CARDINAL
taxlaw-2864	696	8	3 (1973	DATE
taxlaw-2864	696	9	daniel halperin	PERSON
taxlaw-2864	696	10	second	ORDINAL
taxlaw-2864	696	11	48	CARDINAL
taxlaw-2864	697	1	381	CARDINAL
taxlaw-2864	697	2	1993	DATE
taxlaw-2864	698	1	daniel n. shaviro	PERSON
taxlaw-2864	698	2	48	CARDINAL
taxlaw-2864	698	3	393	CARDINAL
taxlaw-2864	698	4	1993	DATE
taxlaw-2864	699	1	181	CARDINAL
taxlaw-2864	699	2	david f. bradford	PERSON
taxlaw-2864	699	3	harvard univ.	ORG
taxlaw-2864	700	1	1999	DATE
taxlaw-2864	701	1	182	CARDINAL
taxlaw-2864	701	2	21–22	CARDINAL
taxlaw-2864	702	1	183	CARDINAL
taxlaw-2864	702	2	supra	PERSON
taxlaw-2864	702	3	121	CARDINAL
taxlaw-2864	703	1	184 i.r.c	QUANTITY
taxlaw-2864	704	1	61(a	CARDINAL
taxlaw-2864	706	1	30	CARDINAL
taxlaw-2864	707	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	708	1	a century ago	DATE
taxlaw-2864	711	1	today	DATE
taxlaw-2864	712	1	victor fleischer	PERSON
taxlaw-2864	712	2	185	CARDINAL
taxlaw-2864	712	3	(nov. 19	DATE
taxlaw-2864	712	4	2015	DATE
taxlaw-2864	712	5	thomas piketty	PERSON
taxlaw-2864	712	6	emmanuel saez & gabriel zucman	ORG
taxlaw-2864	712	7	2	CARDINAL
taxlaw-2864	712	8	sept. 17, 2013	DATE
taxlaw-2864	713	1	186	CARDINAL
taxlaw-2864	714	1	edward d. kleinbard	PERSON
taxlaw-2864	714	2	90	CARDINAL
taxlaw-2864	714	3	s. cal	PERSON
taxlaw-2864	715	1	l. rev	PERSON
taxlaw-2864	715	2	593	CARDINAL
taxlaw-2864	715	3	601	CARDINAL
taxlaw-2864	715	4	2017	CARDINAL
taxlaw-2864	715	5	two	CARDINAL
taxlaw-2864	716	1	187	CARDINAL
taxlaw-2864	716	2	saez & zucman	ORG
taxlaw-2864	716	3	185	CARDINAL
taxlaw-2864	716	4	2	CARDINAL
taxlaw-2864	718	1	188	CARDINAL
taxlaw-2864	720	1	paul sullivan	PERSON
taxlaw-2864	720	2	gingrich	PERSON
taxlaw-2864	720	3	n.y. times	ORG
taxlaw-2864	720	4	feb. 3, 2012	DATE
taxlaw-2864	720	5	newt gingrich	PERSON
taxlaw-2864	720	6	john edwards	PERSON
taxlaw-2864	721	1	189	CARDINAL
taxlaw-2864	721	2	david a. weisbach	PERSON
taxlaw-2864	721	3	54	CARDINAL
taxlaw-2864	721	4	smu	ORG
taxlaw-2864	721	5	l. rev	PERSON
taxlaw-2864	721	6	73	CARDINAL
taxlaw-2864	721	7	80	DATE
taxlaw-2864	721	8	2001	DATE
taxlaw-2864	722	1	190	CARDINAL
taxlaw-2864	722	2	james m. poterba	PERSON
taxlaw-2864	722	3	436	CARDINAL
taxlaw-2864	722	4	436	CARDINAL
taxlaw-2864	722	5	1987	DATE
taxlaw-2864	722	6	https://dspace.mit.edu/bitstream/handle/1721.1/64275/taxevasioncapita00pote.pdf?sequence=1	ORG
taxlaw-2864	724	1	2018	DATE
taxlaw-2864	724	2	31	CARDINAL
taxlaw-2864	725	1	recent years	DATE
taxlaw-2864	726	1	191	CARDINAL
taxlaw-2864	726	2	two	CARDINAL
taxlaw-2864	726	3	twenty	CARDINAL
taxlaw-2864	726	4	2 percent	PERCENT
taxlaw-2864	726	5	20 percent	PERCENT
taxlaw-2864	727	1	2 percent	PERCENT
taxlaw-2864	727	2	the 20 percent	PERCENT
taxlaw-2864	728	1	victor fleischer	PERSON
taxlaw-2864	728	2	$180 billion	MONEY
taxlaw-2864	728	3	n.y. times	ORG
taxlaw-2864	728	4	june 5, 2015	DATE
taxlaw-2864	728	5	alan d. viard	PERSON
taxlaw-2864	728	6	61	CARDINAL
taxlaw-2864	729	1	’l	CARDINAL
taxlaw-2864	729	2	445	CARDINAL
taxlaw-2864	729	3	445	CARDINAL
taxlaw-2864	729	4	2008	DATE
taxlaw-2864	734	1	192	CARDINAL
taxlaw-2864	734	2	supra	PERSON
taxlaw-2864	734	3	185	CARDINAL
taxlaw-2864	734	4	18	DATE
taxlaw-2864	734	5	about $100 billion	MONEY
taxlaw-2864	734	6	about 1/8	CARDINAL
taxlaw-2864	735	1	193	CARDINAL
taxlaw-2864	735	2	3	CARDINAL
taxlaw-2864	735	3	mark zuckerberg	PERSON
taxlaw-2864	735	4	facebook	ORG
taxlaw-2864	736	1	harvard	ORG
taxlaw-2864	737	1	194	CARDINAL
taxlaw-2864	737	2	28	CARDINAL
taxlaw-2864	738	1	195	CARDINAL
taxlaw-2864	738	2	116	CARDINAL
taxlaw-2864	739	1	196	CARDINAL
taxlaw-2864	739	2	william d. popkin	PERSON
taxlaw-2864	739	3	33	CARDINAL
taxlaw-2864	739	4	w. res	PERSON
taxlaw-2864	740	1	l. rev	PERSON
taxlaw-2864	740	2	153	CARDINAL
taxlaw-2864	740	3	1983	DATE
taxlaw-2864	740	4	daniel j. mitchell	PERSON
taxlaw-2864	740	5	forbes	PERSON
taxlaw-2864	740	6	(nov. 7, 2014	DATE
taxlaw-2864	741	1	197	CARDINAL
taxlaw-2864	741	2	alex davidson	PERSON
taxlaw-2864	741	3	wall st	PERSON
taxlaw-2864	741	4	j., nov. 8, 2015	GPE
taxlaw-2864	743	1	198	CARDINAL
taxlaw-2864	743	2	robert powell	PERSON
taxlaw-2864	743	3	j.	PERSON
taxlaw-2864	743	4	12	CARDINAL
taxlaw-2864	743	5	2017	DATE
taxlaw-2864	745	1	199	CARDINAL
taxlaw-2864	745	2	supra	PERSON
taxlaw-2864	745	3	185	CARDINAL
taxlaw-2864	745	4	6	CARDINAL
taxlaw-2864	746	1	32	CARDINAL
taxlaw-2864	747	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	749	1	congress	ORG
taxlaw-2864	750	1	at&t	ORG
taxlaw-2864	750	2	1980.204	CARDINAL
taxlaw-2864	750	3	at&t	ORG
taxlaw-2864	751	1	routine.206 congress	ORG
taxlaw-2864	751	2	third	ORDINAL
taxlaw-2864	751	3	third	ORDINAL
taxlaw-2864	752	1	the international monetary fund	ORG
taxlaw-2864	752	2	u.s.	GPE
taxlaw-2864	752	3	3.5 200	QUANTITY
taxlaw-2864	753	1	marcus ryu	PERSON
taxlaw-2864	753	2	n.y.	GPE
taxlaw-2864	753	3	oct. 9, 2017	DATE
taxlaw-2864	755	1	201	CARDINAL
taxlaw-2864	755	2	thomas piketty	PERSON
taxlaw-2864	755	3	the twenty-first century	DATE
taxlaw-2864	755	4	42	DATE
taxlaw-2864	755	5	2014	DATE
taxlaw-2864	755	6	2010	DATE
taxlaw-2864	755	7	2007–2008	DATE
taxlaw-2864	755	8	1913	DATE
taxlaw-2864	756	1	202	CARDINAL
taxlaw-2864	756	2	116	CARDINAL
taxlaw-2864	757	1	203	CARDINAL
taxlaw-2864	757	2	u.s.	GPE
taxlaw-2864	757	3	gov’t accountability office	ORG
taxlaw-2864	757	4	603	CARDINAL
taxlaw-2864	757	5	12	CARDINAL
taxlaw-2864	757	6	june 2006	DATE
taxlaw-2864	758	1	204	CARDINAL
taxlaw-2864	758	2	2005	DATE
taxlaw-2864	758	3	congress	ORG
taxlaw-2864	758	4	at&t	ORG
taxlaw-2864	759	1	2005	DATE
taxlaw-2864	759	2	annual	DATE
taxlaw-2864	759	3	435	CARDINAL
taxlaw-2864	761	1	205	CARDINAL
taxlaw-2864	761	2	120	CARDINAL
taxlaw-2864	761	3	206	CARDINAL
taxlaw-2864	761	4	supra	PERSON
taxlaw-2864	761	5	154	CARDINAL
taxlaw-2864	761	6	207	CARDINAL
taxlaw-2864	761	7	2008	DATE
taxlaw-2864	763	1	110-343	CARDINAL
taxlaw-2864	763	2	403	CARDINAL
taxlaw-2864	763	3	122	CARDINAL
taxlaw-2864	764	1	3807	CARDINAL
taxlaw-2864	764	2	3854	CARDINAL
taxlaw-2864	764	3	58	DATE
taxlaw-2864	765	1	6045(g	CARDINAL
taxlaw-2864	766	1	208	CARDINAL
taxlaw-2864	767	1	33	CARDINAL
taxlaw-2864	767	2	the fall	DATE
taxlaw-2864	767	3	recent years	DATE
taxlaw-2864	767	4	1	CARDINAL
taxlaw-2864	767	5	five-year	DATE
taxlaw-2864	768	1	2010	DATE
taxlaw-2864	768	2	2014	DATE
taxlaw-2864	768	3	the most recent year	DATE
taxlaw-2864	769	1	1	CARDINAL
taxlaw-2864	770	1	year	DATE
taxlaw-2864	770	2	2010	DATE
taxlaw-2864	770	3	71.1 15.2	QUANTITY
taxlaw-2864	770	4	4.4 2011	DATE
taxlaw-2864	770	5	15.3	CARDINAL
taxlaw-2864	770	6	2012	DATE
taxlaw-2864	770	7	16.9	CARDINAL
taxlaw-2864	770	8	5.3 2014	DATE
taxlaw-2864	770	9	68.4	CARDINAL
taxlaw-2864	770	10	16.1 7.0	CARDINAL
taxlaw-2864	770	11	2	CARDINAL
taxlaw-2864	770	12	2010	DATE
taxlaw-2864	770	13	2018	DATE
taxlaw-2864	771	1	2010	DATE
taxlaw-2864	771	2	40 percent	PERCENT
taxlaw-2864	772	1	2011	DATE
taxlaw-2864	772	2	209	CARDINAL
taxlaw-2864	772	3	int’l	NORP
taxlaw-2864	772	4	united states	GPE
taxlaw-2864	772	5	2017	CARDINAL
taxlaw-2864	772	6	17	CARDINAL
taxlaw-2864	772	7	july 2017	DATE
taxlaw-2864	775	1	210	CARDINAL
taxlaw-2864	776	1	david autor	PERSON
taxlaw-2864	776	2	al.	ORG
taxlaw-2864	776	3	nat’l bureau of econ.	ORG
taxlaw-2864	777	1	23396	DATE
taxlaw-2864	777	2	2017	DATE
taxlaw-2864	779	1	the united states	GPE
taxlaw-2864	779	2	loukas karabarbounis & brent neiman	ORG
taxlaw-2864	779	3	1	CARDINAL
taxlaw-2864	780	1	2013	DATE
taxlaw-2864	783	1	recent years	DATE
taxlaw-2864	784	1	212	CARDINAL
taxlaw-2864	784	2	from year to year	DATE
taxlaw-2864	785	1	213	CARDINAL
taxlaw-2864	787	1	1304,tbl.a	CARDINAL
taxlaw-2864	787	2	apr. 11,	DATE
taxlaw-2864	787	3	2018	DATE
taxlaw-2864	788	1	https://perma.cc/d23a-wgwk	ORG
taxlaw-2864	789	1	214	CARDINAL
taxlaw-2864	789	2	126	CARDINAL
taxlaw-2864	791	1	2012	DATE
taxlaw-2864	791	2	12.4 percent	PERCENT
taxlaw-2864	791	3	10.4 percent),215	MONEY
taxlaw-2864	791	4	2010 to 2011	DATE
taxlaw-2864	792	1	2011	DATE
taxlaw-2864	792	2	2012	DATE
taxlaw-2864	792	3	40 percent	PERCENT
taxlaw-2864	792	4	2010	DATE
taxlaw-2864	792	5	an estimated 33.5 percent	PERCENT
taxlaw-2864	792	6	2018	DATE
taxlaw-2864	793	1	41.5 percent	PERCENT
taxlaw-2864	793	2	2010	DATE
taxlaw-2864	793	3	an estimated 50.2 percent	PERCENT
taxlaw-2864	793	4	2018	DATE
taxlaw-2864	794	1	215	CARDINAL
taxlaw-2864	794	2	1937–2017	CARDINAL
taxlaw-2864	794	3	ctr	GPE
taxlaw-2864	796	1	35	CARDINAL
taxlaw-2864	796	2	2	CARDINAL
taxlaw-2864	796	3	year	DATE
taxlaw-2864	796	4	40.0	CARDINAL
taxlaw-2864	796	5	35.5	CARDINAL
taxlaw-2864	796	6	47.4 2012	DATE
taxlaw-2864	796	7	34.5	CARDINAL
taxlaw-2864	796	8	46.2	CARDINAL
taxlaw-2864	796	9	2013	DATE
taxlaw-2864	796	10	47.4	TIME
taxlaw-2864	796	11	2014	DATE
taxlaw-2864	796	12	46.2 2015	CARDINAL
taxlaw-2864	796	13	32.8	CARDINAL
taxlaw-2864	796	14	47.3 2017	CARDINAL
taxlaw-2864	796	15	34.0	CARDINAL
taxlaw-2864	796	16	48.0 2018	DATE
taxlaw-2864	796	17	33.5 50.2	CARDINAL
taxlaw-2864	797	1	2011–2012	CARDINAL
taxlaw-2864	798	1	over $3 trillion	MONEY
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taxlaw-2864	798	3	recent years	DATE
taxlaw-2864	801	1	216	CARDINAL
taxlaw-2864	801	2	2.2	CARDINAL
taxlaw-2864	803	1	217	CARDINAL
taxlaw-2864	804	1	matthew smith et al	PERSON
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taxlaw-2864	804	3	5	CARDINAL
taxlaw-2864	807	1	218	CARDINAL
taxlaw-2864	807	2	year to year	DATE
taxlaw-2864	810	1	36	CARDINAL
taxlaw-2864	811	1	vol.10:1 columbia journal of tax law iv	ORG
taxlaw-2864	812	1	congress	ORG
taxlaw-2864	812	2	third	ORDINAL
taxlaw-2864	812	3	congress	ORG
taxlaw-2864	813	1	congress	ORG
taxlaw-2864	815	1	close to a century ago	DATE
taxlaw-2864	816	1	twentieth-century	DATE
taxlaw-2864	816	2	the twenty-first century	DATE
taxlaw-2864	817	1	twenty-first-century	DATE
taxlaw-2864	818	1	a. twenty-first-century	PERSON
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taxlaw-2864	819	1	congress	ORG
taxlaw-2864	820	1	congress	ORG
taxlaw-2864	822	1	219	CARDINAL
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taxlaw-2864	823	1	december 31, 2008	DATE
taxlaw-2864	824	1	january 1, 2009	DATE
taxlaw-2864	825	1	220	CARDINAL
taxlaw-2864	827	1	2015	DATE
taxlaw-2864	827	2	irs	ORG
taxlaw-2864	827	3	49	CARDINAL
taxlaw-2864	827	4	today	DATE
taxlaw-2864	827	5	12	CARDINAL
taxlaw-2864	831	1	221	CARDINAL
taxlaw-2864	831	2	lindsey burke & james sherk	ORG
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taxlaw-2864	834	1	joel mokyr	PERSON
taxlaw-2864	834	2	chris vickers &	ORG
taxlaw-2864	834	3	nicolas l. ziebarth	PERSON
taxlaw-2864	834	4	29	CARDINAL
taxlaw-2864	834	5	j. econ	PERSON
taxlaw-2864	835	1	persp	PERSON
taxlaw-2864	836	1	3	CARDINAL
taxlaw-2864	836	2	31–50	DATE
taxlaw-2864	836	3	2015	CARDINAL
taxlaw-2864	837	1	2018	DATE
taxlaw-2864	837	2	37	CARDINAL
taxlaw-2864	837	3	congress	ORG
taxlaw-2864	837	4	three	CARDINAL
taxlaw-2864	837	5	1	CARDINAL
taxlaw-2864	837	6	2	CARDINAL
taxlaw-2864	837	7	3	CARDINAL
taxlaw-2864	838	1	congress	ORG
taxlaw-2864	839	1	1	CARDINAL
taxlaw-2864	839	2	the last century	DATE
taxlaw-2864	842	1	growth.228	GPE
taxlaw-2864	842	2	today	DATE
taxlaw-2864	845	1	first	ORDINAL
taxlaw-2864	848	1	congress	ORG
taxlaw-2864	848	2	spur capital investments	ORG
taxlaw-2864	849	1	222	CARDINAL
taxlaw-2864	850	1	223	CARDINAL
taxlaw-2864	850	2	cunningham & schenk	ORG
taxlaw-2864	850	3	114	CARDINAL
taxlaw-2864	850	4	daniel shaviro	PERSON
taxlaw-2864	850	5	48	CARDINAL
taxlaw-2864	850	6	393	CARDINAL
taxlaw-2864	850	7	1993	DATE
taxlaw-2864	850	8	george zodrow	PERSON
taxlaw-2864	850	9	48	CARDINAL
taxlaw-2864	851	1	419	CARDINAL
taxlaw-2864	851	2	1993	DATE
taxlaw-2864	852	1	224	CARDINAL
taxlaw-2864	852	2	deborah h. schenk	PERSON
taxlaw-2864	852	3	48	CARDINAL
taxlaw-2864	852	4	315	CARDINAL
taxlaw-2864	852	5	1993	DATE
taxlaw-2864	853	1	225	CARDINAL
taxlaw-2864	853	2	ryan ellis	PERSON
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taxlaw-2864	853	7	2016	DATE
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taxlaw-2864	859	1	227	CARDINAL
taxlaw-2864	859	2	edward a. dyl	PERSON
taxlaw-2864	859	3	year-end	DATE
taxlaw-2864	859	4	32	CARDINAL
taxlaw-2864	860	1	165	CARDINAL
taxlaw-2864	860	2	1977	DATE
taxlaw-2864	861	1	228	CARDINAL
taxlaw-2864	861	2	forbes	PERSON
taxlaw-2864	861	3	mar. 15, 2012	DATE
taxlaw-2864	863	1	229	CARDINAL
taxlaw-2864	865	1	1231	DATE
taxlaw-2864	866	1	two	CARDINAL
taxlaw-2864	866	2	https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capital-gains-tax-rate-in-history/#43a5e98a1127 https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capital-gains-tax-rate-in-history/#43a5e98a1127 https://www.jec.senate.gov/public/_cache/files/b3116098-c577-4e64-8b3f-b95263d38c0e/the-economic-effects-of-capital-gains-taxation-june-1997.pdf https://www.jec.senate.gov/public/_cache/files/b3116098-c577-4e64-8b3f-b95263d38c0e/the-economic-effects-of-capital-gains-taxation-june-1997.pdf https://www.forbes.com/sites/leonardburman/2012/03/15/capital-gains-tax-rates-and-economic-growth-or-not/#6998ca7a1e2e	PERSON
taxlaw-2864	866	3	38	CARDINAL
taxlaw-2864	866	4	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	867	1	trillions of dollars	MONEY
taxlaw-2864	867	2	2	CARDINAL
taxlaw-2864	868	1	annual	DATE
taxlaw-2864	868	2	congress	ORG
taxlaw-2864	870	1	the twenty-first century	DATE
taxlaw-2864	872	1	congress	ORG
taxlaw-2864	875	1	congress	ORG
taxlaw-2864	877	1	2.	CARDINAL
taxlaw-2864	877	2	congress	ORG
taxlaw-2864	878	1	an estimated quarter	CARDINAL
taxlaw-2864	878	2	annually	DATE
taxlaw-2864	880	1	230	CARDINAL
taxlaw-2864	880	2	stanley s. surrey	PERSON
taxlaw-2864	880	3	84	CARDINAL
taxlaw-2864	881	1	l. rev	PERSON
taxlaw-2864	881	2	352	CARDINAL
taxlaw-2864	881	3	354	CARDINAL
taxlaw-2864	881	4	1970	DATE
taxlaw-2864	882	1	1974	DATE
taxlaw-2864	883	1	1974	DATE
taxlaw-2864	885	1	93-344	CARDINAL
taxlaw-2864	885	2	3(3	PRODUCT
taxlaw-2864	886	1	231 every year	DATE
taxlaw-2864	887	1	55	CARDINAL
taxlaw-2864	888	1	18	CARDINAL
taxlaw-2864	888	2	fiscal years 2017–2021	DATE
taxlaw-2864	888	3	2018	DATE
taxlaw-2864	888	4	232	CARDINAL
taxlaw-2864	889	1	106	CARDINAL
taxlaw-2864	889	2	233	CARDINAL
taxlaw-2864	889	3	sean lowry	ORG
taxlaw-2864	889	4	cong.	ORG
taxlaw-2864	890	1	5	CARDINAL
taxlaw-2864	890	2	jan. 8,	DATE
taxlaw-2864	890	3	2016	DATE
taxlaw-2864	891	1	fy2016	GPE
taxlaw-2864	891	2	39	CARDINAL
taxlaw-2864	892	1	five	CARDINAL
taxlaw-2864	892	2	2018	DATE
taxlaw-2864	892	3	five	CARDINAL
taxlaw-2864	892	4	2018	DATE
taxlaw-2864	893	1	235	CARDINAL
taxlaw-2864	893	2	3	CARDINAL
taxlaw-2864	893	3	2018	DATE
taxlaw-2864	894	1	3	CARDINAL
taxlaw-2864	894	2	expenditures236	NORP
taxlaw-2864	894	3	billions	CARDINAL
taxlaw-2864	894	4	128.7	MONEY
taxlaw-2864	894	5	62.6	MONEY
taxlaw-2864	894	6	40.7	MONEY
taxlaw-2864	894	7	34.4	MONEY
taxlaw-2864	894	8	32.6	MONEY
taxlaw-2864	894	9	299.0	MONEY
taxlaw-2864	894	10	$234.0 billion	MONEY
taxlaw-2864	895	1	234	CARDINAL
taxlaw-2864	896	1	supra	PERSON
taxlaw-2864	896	2	231	CARDINAL
taxlaw-2864	896	3	36–38	CARDINAL
taxlaw-2864	896	4	235	CARDINAL
taxlaw-2864	899	1	40–43	CARDINAL
taxlaw-2864	900	1	236	CARDINAL
taxlaw-2864	901	1	36–38	CARDINAL
taxlaw-2864	902	1	20 percent	PERCENT
taxlaw-2864	902	2	$34.8 billion	MONEY
taxlaw-2864	902	3	2018	DATE
taxlaw-2864	903	1	40	CARDINAL
taxlaw-2864	904	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	904	2	4	CARDINAL
taxlaw-2864	904	3	billions	CARDINAL
taxlaw-2864	904	4	34.3	MONEY
taxlaw-2864	904	5	19.3	MONEY
taxlaw-2864	904	6	10.1	MONEY
taxlaw-2864	904	7	7.8	MONEY
taxlaw-2864	904	8	3.1	MONEY
taxlaw-2864	904	9	74.6	MONEY
taxlaw-2864	905	1	congress	ORG
taxlaw-2864	905	2	four	CARDINAL
taxlaw-2864	905	3	annually	DATE
taxlaw-2864	906	1	congress	ORG
taxlaw-2864	908	1	today	DATE
taxlaw-2864	908	2	congress	ORG
taxlaw-2864	909	1	congress	ORG
taxlaw-2864	910	1	congress	ORG
taxlaw-2864	910	2	billions	CARDINAL
taxlaw-2864	910	3	congress	ORG
taxlaw-2864	910	4	recent 237	CARDINAL
taxlaw-2864	911	1	$3.8 billion	MONEY
taxlaw-2864	911	2	2018	DATE
taxlaw-2864	912	1	238	CARDINAL
taxlaw-2864	912	2	201	CARDINAL
taxlaw-2864	912	3	239	CARDINAL
taxlaw-2864	912	4	yoram margalioth	ORG
taxlaw-2864	912	5	26	CARDINAL
taxlaw-2864	913	1	493	CARDINAL
taxlaw-2864	913	2	2007	DATE
taxlaw-2864	914	1	240	CARDINAL
taxlaw-2864	914	2	richard goode	PERSON
taxlaw-2864	914	3	281	CARDINAL
taxlaw-2864	914	4	selma j. mushkin ed	PERSON
taxlaw-2864	914	5	1962	DATE
taxlaw-2864	914	6	david s. davenport	PERSON
taxlaw-2864	914	7	42	CARDINAL
taxlaw-2864	914	8	w. res	PERSON
taxlaw-2864	914	9	l. rev	PERSON
taxlaw-2864	915	1	793	CARDINAL
taxlaw-2864	915	2	1992	DATE
taxlaw-2864	915	3	brian e. lebowitz	PERSON
taxlaw-2864	915	4	52	CARDINAL
taxlaw-2864	915	5	825	CARDINAL
taxlaw-2864	915	6	aug. 12, 1991	DATE
taxlaw-2864	916	1	241	CARDINAL
taxlaw-2864	916	2	congress	ORG
taxlaw-2864	916	3	mazur	ORG
taxlaw-2864	916	4	supra	PERSON
taxlaw-2864	916	5	132	CARDINAL
taxlaw-2864	916	6	42-44	DATE
taxlaw-2864	917	1	2018	DATE
taxlaw-2864	918	1	41	CARDINAL
taxlaw-2864	921	1	congress	ORG
taxlaw-2864	923	1	one	CARDINAL
taxlaw-2864	923	2	242	CARDINAL
taxlaw-2864	924	1	243	CARDINAL
taxlaw-2864	924	2	mazur	ORG
taxlaw-2864	924	3	supra	PERSON
taxlaw-2864	924	4	132	CARDINAL
taxlaw-2864	924	5	27-28	CARDINAL
taxlaw-2864	925	1	244	CARDINAL
taxlaw-2864	925	2	floyd norris	PERSON
taxlaw-2864	926	1	n.y.	GPE
taxlaw-2864	926	2	nov. 4, 2010	DATE
taxlaw-2864	926	3	http://www.nytimes.com/2010/11/05/business/05norris.html	PERSON
taxlaw-2864	929	1	alan l. gustman	PERSON
taxlaw-2864	929	2	thomas steinmeier & nahid tabatabai	PERSON
taxlaw-2864	929	3	1	CARDINAL
taxlaw-2864	930	1	16501,	DATE
taxlaw-2864	930	2	2010	DATE
taxlaw-2864	932	1	245	CARDINAL
taxlaw-2864	932	2	david john	PERSON
taxlaw-2864	933	1	sept. 2, 2004	DATE
taxlaw-2864	935	1	246	CARDINAL
taxlaw-2864	935	2	c. eugene steuerle	PERSON
taxlaw-2864	935	3	karen e. smith &	PERSON
taxlaw-2864	935	4	caleb quakenbush	PERSON
taxlaw-2864	935	5	1	CARDINAL
taxlaw-2864	935	6	2012	DATE
taxlaw-2864	937	1	247	CARDINAL
taxlaw-2864	937	2	robert pear	PERSON
taxlaw-2864	937	3	n.y.	GPE
taxlaw-2864	937	4	april 23, 2012	DATE
taxlaw-2864	937	5	2033	CARDINAL
taxlaw-2864	937	6	three years	DATE
taxlaw-2864	937	7	last year	DATE
taxlaw-2864	938	1	medicare	ORG
taxlaw-2864	938	2	2024	DATE
taxlaw-2864	938	3	the same as last year’s	DATE
taxlaw-2864	940	1	ubi	ORG
taxlaw-2864	940	2	ubi	ORG
taxlaw-2864	940	3	medicaid	ORG
taxlaw-2864	940	4	one	CARDINAL
taxlaw-2864	940	5	charles murray	PERSON
taxlaw-2864	940	6	annual	DATE
taxlaw-2864	940	7	10,000	MONEY
taxlaw-2864	940	8	monthly	DATE
taxlaw-2864	940	9	an additional $3,000	MONEY
taxlaw-2864	941	1	ubi	ORG
taxlaw-2864	941	2	recent years	DATE
taxlaw-2864	941	3	the united states	GPE
taxlaw-2864	941	4	medicare	ORG
taxlaw-2864	942	1	ubi	ORG
taxlaw-2864	944	1	248	CARDINAL
taxlaw-2864	944	2	charles murray	PERSON
taxlaw-2864	944	3	2016	CARDINAL
taxlaw-2864	945	1	249	CARDINAL
taxlaw-2864	945	2	miranda perry fleischer	PERSON
taxlaw-2864	945	3	daniel hemel	PERSON
taxlaw-2864	945	4	the late eighteenth century	DATE
taxlaw-2864	945	5	milton friedman	PERSON
taxlaw-2864	946	1	fleischer & daniel jacob hemel	ORG
taxlaw-2864	946	2	atlas	PERSON
taxlaw-2864	947	1	l. rev	PERSON
taxlaw-2864	947	2	1189	CARDINAL
taxlaw-2864	947	3	2017	CARDINAL
taxlaw-2864	948	1	250	CARDINAL
taxlaw-2864	948	2	charles murray	PERSON
taxlaw-2864	948	3	american	NORP
taxlaw-2864	948	4	wall st. j.	PERSON
taxlaw-2864	948	5	june 3, 2016	DATE
taxlaw-2864	949	1	murray	PERSON
taxlaw-2864	949	2	10,000	MONEY
taxlaw-2864	949	3	up to $30,000	MONEY
taxlaw-2864	949	4	6,500	MONEY
taxlaw-2864	949	5	60,000	MONEY
taxlaw-2864	950	1	251	CARDINAL
taxlaw-2864	950	2	ubi	ORG
taxlaw-2864	953	1	fleischer & hemel	ORG
taxlaw-2864	953	2	supra	PERSON
taxlaw-2864	953	3	249	CARDINAL
taxlaw-2864	953	4	10,000	MONEY
taxlaw-2864	953	5	ubi	ORG
taxlaw-2864	953	6	10–11 percent	PERCENT
taxlaw-2864	954	1	252	CARDINAL
taxlaw-2864	954	2	fleischer & hemel	ORG
taxlaw-2864	954	3	supra	PERSON
taxlaw-2864	954	4	249	CARDINAL
taxlaw-2864	954	5	finland	GPE
taxlaw-2864	954	6	kenya	GPE
taxlaw-2864	954	7	netherlands	GPE
taxlaw-2864	954	8	oakland	GPE
taxlaw-2864	954	9	california	GPE
taxlaw-2864	955	1	253	CARDINAL
taxlaw-2864	956	1	mazur	ORG
taxlaw-2864	956	2	supra	PERSON
taxlaw-2864	956	3	132	CARDINAL
taxlaw-2864	956	4	3033	CARDINAL
taxlaw-2864	957	1	254	CARDINAL
taxlaw-2864	957	2	247	CARDINAL
taxlaw-2864	957	3	255	CARDINAL
taxlaw-2864	959	1	103	CARDINAL
taxlaw-2864	961	1	grant a. driessen	PERSON
taxlaw-2864	963	1	2016	CARDINAL
taxlaw-2864	963	2	2018	DATE
taxlaw-2864	963	3	43	CARDINAL
taxlaw-2864	964	1	congress	ORG
taxlaw-2864	965	1	one	CARDINAL
taxlaw-2864	966	1	1	CARDINAL
taxlaw-2864	966	2	2	CARDINAL
taxlaw-2864	966	3	3	CARDINAL
taxlaw-2864	967	1	1	CARDINAL
taxlaw-2864	967	2	congress	ORG
taxlaw-2864	970	1	100	MONEY
taxlaw-2864	970	2	7.65	MONEY
taxlaw-2864	972	1	thirteen	CARDINAL
taxlaw-2864	972	2	7.65 percent	PERCENT
taxlaw-2864	972	3	13	CARDINAL
taxlaw-2864	972	4	7.65 percent	PERCENT
taxlaw-2864	972	5	99.45 percent	PERCENT
taxlaw-2864	976	1	congress	ORG
taxlaw-2864	980	1	163(h)(3	CARDINAL
taxlaw-2864	982	1	dennis j. ventry jr.	PERSON
taxlaw-2864	982	2	73	CARDINAL
taxlaw-2864	982	3	l. & contemp	ORG
taxlaw-2864	984	1	233	CARDINAL
taxlaw-2864	984	2	2009	DATE
taxlaw-2864	984	3	bruce barlett	PERSON
taxlaw-2864	984	4	n.y.	GPE
taxlaw-2864	984	5	aug. 6, 2013	DATE
taxlaw-2864	985	1	https://perma.cc/7rmn-ljc2	ORG
taxlaw-2864	985	2	256	CARDINAL
taxlaw-2864	985	3	catherine rampell	PERSON
taxlaw-2864	985	4	n.y.	GPE
taxlaw-2864	985	5	nov. 19, 2013	DATE
taxlaw-2864	985	6	http://www.nytimes.com/2013/11/24/magazine/why-is-turkey-cheaper-when-demand-is-higher.html	PERSON
taxlaw-2864	986	1	257	CARDINAL
taxlaw-2864	987	1	orley ashenfelter & james heckman	ORG
taxlaw-2864	987	2	42	CARDINAL
taxlaw-2864	987	3	1974	DATE
taxlaw-2864	988	1	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/ https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/ 44	PERSON
taxlaw-2864	992	1	congress	ORG
taxlaw-2864	993	1	the united states	GPE
taxlaw-2864	993	2	scientists.258 congress	ORG
taxlaw-2864	995	1	congress	ORG
taxlaw-2864	997	1	2	CARDINAL
taxlaw-2864	998	1	congress	ORG
taxlaw-2864	1001	1	more than one year	DATE
taxlaw-2864	1001	2	261	CARDINAL
taxlaw-2864	1001	3	congress	ORG
taxlaw-2864	1001	4	258	CARDINAL
taxlaw-2864	1001	5	u.s.	GPE
taxlaw-2864	1004	1	feb. 15, 2017	DATE
taxlaw-2864	1005	1	u.s.	GPE
taxlaw-2864	1005	2	katherine beard	PERSON
taxlaw-2864	1005	3	america	GPE
taxlaw-2864	1005	4	u.s.	GPE
taxlaw-2864	1005	5	(nov. 13, 2013	DATE
taxlaw-2864	1006	1	america	GPE
taxlaw-2864	1006	2	capitol hill	ORG
taxlaw-2864	1007	1	259	CARDINAL
taxlaw-2864	1008	1	1211	DATE
taxlaw-2864	1008	2	1212	CARDINAL
taxlaw-2864	1008	3	1221	DATE
taxlaw-2864	1008	4	1222	DATE
taxlaw-2864	1008	5	1231	DATE
taxlaw-2864	1008	6	1234	DATE
taxlaw-2864	1008	7	1239	CARDINAL
taxlaw-2864	1008	8	1245	DATE
taxlaw-2864	1008	9	1248	DATE
taxlaw-2864	1008	10	1250	CARDINAL
taxlaw-2864	1009	1	260	CARDINAL
taxlaw-2864	1009	2	samuel a. donaldson	PERSON
taxlaw-2864	1009	3	22	CARDINAL
taxlaw-2864	1009	4	645	CARDINAL
taxlaw-2864	1009	5	713–22	CARDINAL
taxlaw-2864	1009	6	2003	DATE
taxlaw-2864	1009	7	john w. lee	PERSON
taxlaw-2864	1009	8	15	CARDINAL
taxlaw-2864	1009	9	1 (1995	DATE
taxlaw-2864	1010	1	261 i.r.c	QUANTITY
taxlaw-2864	1012	1	262	CARDINAL
taxlaw-2864	1014	1	2018	DATE
taxlaw-2864	1014	2	45	CARDINAL
taxlaw-2864	1020	1	3	CARDINAL
taxlaw-2864	1020	2	the last several decades	DATE
taxlaw-2864	1020	3	americans	NORP
taxlaw-2864	1020	4	263	CARDINAL
taxlaw-2864	1020	5	supra	PERSON
taxlaw-2864	1020	6	185	CARDINAL
taxlaw-2864	1021	1	264	CARDINAL
taxlaw-2864	1021	2	dennis j. ventry jr.	PERSON
taxlaw-2864	1021	3	steven mnuchin	PERSON
taxlaw-2864	1021	4	n.y.	GPE
taxlaw-2864	1021	5	mar. 27	DATE
taxlaw-2864	1021	6	2017	DATE
taxlaw-2864	1022	1	30 percent	PERCENT
taxlaw-2864	1022	2	decades	DATE
taxlaw-2864	1022	3	0.7 percent	PERCENT
taxlaw-2864	1023	1	2016	CARDINAL
taxlaw-2864	1023	2	nearly half	CARDINAL
taxlaw-2864	1023	3	2006	DATE
taxlaw-2864	1023	4	9.5 percent	PERCENT
taxlaw-2864	1023	5	17 percent	PERCENT
taxlaw-2864	1024	1	7,000	CARDINAL
taxlaw-2864	1026	1	265	CARDINAL
taxlaw-2864	1026	2	emmanuel saez & gabriel zucman	ORG
taxlaw-2864	1026	3	the united states	GPE
taxlaw-2864	1026	4	1913	DATE
taxlaw-2864	1026	5	nat’l bureau of econ.	ORG
taxlaw-2864	1027	1	20625	DATE
taxlaw-2864	1027	2	2014	DATE
taxlaw-2864	1028	1	0.1%	PERCENT
taxlaw-2864	1028	2	7%	PERCENT
taxlaw-2864	1028	3	1979	DATE
taxlaw-2864	1028	4	22%	PERCENT
taxlaw-2864	1028	5	2012	DATE
taxlaw-2864	1028	6	1929	DATE
taxlaw-2864	1029	1	90%	PERCENT
taxlaw-2864	1029	2	first	ORDINAL
taxlaw-2864	1029	3	the mid-1980s	DATE
taxlaw-2864	1031	1	emmanuel saez	PERSON
taxlaw-2864	1031	2	the united states	GPE
taxlaw-2864	1031	3	1st	ORDINAL
taxlaw-2864	1032	1	2013	DATE
taxlaw-2864	1033	1	1%	PERCENT
taxlaw-2864	1033	2	31.4%	PERCENT
taxlaw-2864	1033	3	99%	PERCENT
taxlaw-2864	1033	4	0.4%	PERCENT
taxlaw-2864	1033	5	2009	DATE
taxlaw-2864	1033	6	2012	DATE
taxlaw-2864	1034	1	266	CARDINAL
taxlaw-2864	1034	2	the twenty-first century	DATE
taxlaw-2864	1034	3	68	CARDINAL
taxlaw-2864	1034	4	545	CARDINAL
taxlaw-2864	1034	5	2015	DATE
taxlaw-2864	1034	6	beverly moran	PERSON
taxlaw-2864	1034	7	53	CARDINAL
taxlaw-2864	1036	1	319	CARDINAL
taxlaw-2864	1036	2	2010	DATE
taxlaw-2864	1037	1	267	CARDINAL
taxlaw-2864	1037	2	bush	PERSON
taxlaw-2864	1037	3	jan. 30, 2012	DATE
taxlaw-2864	1037	4	10:45 am	TIME
taxlaw-2864	1037	5	https://www.huffingtonpost.com/sanjay-sanghoee/bush-taxcuts_b_2207472.html	PERSON
taxlaw-2864	1038	1	americans	NORP
taxlaw-2864	1038	2	400	CARDINAL
taxlaw-2864	1038	3	us	GPE
taxlaw-2864	1038	4	59 percent	PERCENT
taxlaw-2864	1038	5	only 9 percent	PERCENT
taxlaw-2864	1038	6	15 percent	PERCENT
taxlaw-2864	1039	1	https://www.nytimes.com/2017/03/27/opinion/why-steven-mnuchin-wants-a-stronger-irs.html	CARDINAL
taxlaw-2864	1039	2	46	DATE
taxlaw-2864	1040	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2864	1041	1	taxpayers268	ORDINAL
taxlaw-2864	1043	1	congress	ORG
taxlaw-2864	1046	1	two	CARDINAL
taxlaw-2864	1046	2	first	ORDINAL
taxlaw-2864	1046	3	congress	ORG
taxlaw-2864	1046	4	second	ORDINAL
taxlaw-2864	1047	1	congress	ORG
taxlaw-2864	1050	1	close to a century	DATE
taxlaw-2864	1050	2	congress	ORG
taxlaw-2864	1053	1	congress	ORG
taxlaw-2864	1055	1	congress	ORG
taxlaw-2864	1057	1	268	CARDINAL
taxlaw-2864	1058	1	2	CARDINAL
taxlaw-2864	1059	1	year 2013	DATE
taxlaw-2864	1059	2	more than half	CARDINAL
taxlaw-2864	1059	3	one-fifth	CARDINAL
taxlaw-2864	1059	4	17 percent	PERCENT
taxlaw-2864	1059	5	1 percent	PERCENT
taxlaw-2864	1059	6	cbo	PERSON
taxlaw-2864	1060	1	13 percent	PERCENT
taxlaw-2864	1060	2	only 8 percent	PERCENT
taxlaw-2864	1061	1	269	CARDINAL
taxlaw-2864	1061	2	2015	CARDINAL
taxlaw-2864	1061	3	season	DATE
taxlaw-2864	1061	4	irs	ORG
taxlaw-2864	1061	5	may 28, 2015,	DATE
taxlaw-2864	1062	1	$10 million	MONEY
taxlaw-2864	1062	2	39.6 percent	PERCENT
taxlaw-2864	1063	1	tony nitti	PERSON
taxlaw-2864	1063	2	republicans	NORP
taxlaw-2864	1063	3	28%	PERCENT
taxlaw-2864	1063	4	forbes	GPE
taxlaw-2864	1063	5	jan. 20, 2015	DATE
taxlaw-2864	1063	6	$540 billion	MONEY
taxlaw-2864	1063	7	the next four years	DATE
taxlaw-2864	1064	1	$540 billion	MONEY
taxlaw-2864	1064	2	approximately 85%	PERCENT
taxlaw-2864	1064	3	2%	PERCENT
taxlaw-2864	1065	1	2018	DATE
taxlaw-2864	1065	2	47	CARDINAL
taxlaw-2864	1068	1	270	CARDINAL
taxlaw-2864	1068	2	richard goode	PERSON
taxlaw-2864	1068	3	walter j. blum	PERSON
taxlaw-2864	1068	4	twenty	CARDINAL
taxlaw-2864	1068	5	41	CARDINAL
taxlaw-2864	1068	6	672	CARDINAL
taxlaw-2864	1068	7	680–82	DATE
taxlaw-2864	1068	8	1963	DATE
taxlaw-2864	1070	1	eric m. zolt	PERSON
taxlaw-2864	1070	2	16	CARDINAL
taxlaw-2864	1071	1	39	CARDINAL
taxlaw-2864	1071	2	41	CARDINAL
taxlaw-2864	1071	3	1996	DATE
taxlaw-2864	1071	4	at least three	CARDINAL
taxlaw-2864	1072	1	first	ORDINAL
taxlaw-2864	1073	1	second	ORDINAL
taxlaw-2864	1074	1	third	ORDINAL
taxlaw-2864	1075	1	48	CARDINAL
taxlaw-2864	1076	1	vol.10:1 columbia journal of tax	ORG
taxlaw-2864	1076	2	271	CARDINAL
taxlaw-2864	1076	3	cch	ORG
taxlaw-2864	1079	1	19	CARDINAL
taxlaw-2864	1079	2	kathleen delaney thomas0f*	PERSON