id	sid	eid	entity	type
taxlaw-2865	1	1	jay a.	PERSON
taxlaw-2865	1	2	richard l. schmalbeck*	PERSON
taxlaw-2865	5	1	congress	ORG
taxlaw-2865	9	1	congress	ORG
taxlaw-2865	10	1	jay a.	PERSON
taxlaw-2865	10	2	rutgers business school	ORG
taxlaw-2865	10	3	richard l. schmalbeck	PERSON
taxlaw-2865	10	4	the simpson thacher & bartlett	ORG
taxlaw-2865	10	5	duke law school	ORG
taxlaw-2865	11	1	50	CARDINAL
taxlaw-2865	12	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	12	2	i. introduction	PERSON
taxlaw-2865	13	1	51 ii	CARDINAL
taxlaw-2865	14	1	52	CARDINAL
taxlaw-2865	15	1	53	CARDINAL
taxlaw-2865	15	2	54	CARDINAL
taxlaw-2865	15	3	57	CARDINAL
taxlaw-2865	15	4	d.	NORP
taxlaw-2865	15	5	59 iii	QUANTITY
taxlaw-2865	16	1	60	CARDINAL
taxlaw-2865	16	2	61	CARDINAL
taxlaw-2865	16	3	62	CARDINAL
taxlaw-2865	17	1	64	CARDINAL
taxlaw-2865	17	2	65	CARDINAL
taxlaw-2865	17	3	66	CARDINAL
taxlaw-2865	19	1	70	CARDINAL
taxlaw-2865	19	2	d.	NORP
taxlaw-2865	20	1	71	CARDINAL
taxlaw-2865	22	1	74 2018	DATE
taxlaw-2865	22	2	51	CARDINAL
taxlaw-2865	22	3	i. introduction	PERSON
taxlaw-2865	22	4	close to a century	DATE
taxlaw-2865	22	5	1941-1976	DATE
taxlaw-2865	22	6	77%	PERCENT
taxlaw-2865	22	7	10,000,000	MONEY
taxlaw-2865	22	8	2001	DATE
taxlaw-2865	22	9	55%	PERCENT
taxlaw-2865	22	10	3,000,000).2	MONEY
taxlaw-2865	22	11	the last two decades	DATE
taxlaw-2865	22	12	congress	ORG
taxlaw-2865	23	1	20013	DATE
taxlaw-2865	23	2	2017	DATE
taxlaw-2865	23	3	approximately twenty-fold	CARDINAL
taxlaw-2865	23	4	675,000	MONEY
taxlaw-2865	23	5	11,180,000.5	MONEY
taxlaw-2865	23	6	55%	PERCENT
taxlaw-2865	23	7	40%.6	CARDINAL
taxlaw-2865	23	8	1	CARDINAL
taxlaw-2865	23	9	james r. repetti	PERSON
taxlaw-2865	23	10	50	CARDINAL
taxlaw-2865	23	11	415	CARDINAL
taxlaw-2865	23	12	416	CARDINAL
taxlaw-2865	23	13	1995	DATE
taxlaw-2865	23	14	william s. blatt	PERSON
taxlaw-2865	23	15	52	CARDINAL
taxlaw-2865	23	16	225	CARDINAL
taxlaw-2865	23	17	225	CARDINAL
taxlaw-2865	23	18	1997	DATE
taxlaw-2865	23	19	joseph m. dodge	PERSON
taxlaw-2865	23	20	43	CARDINAL
taxlaw-2865	23	21	241	CARDINAL
taxlaw-2865	23	22	244	CARDINAL
taxlaw-2865	23	23	1988	DATE
taxlaw-2865	23	24	mary louise fellows & william h.	PERSON
taxlaw-2865	23	25	30	CARDINAL
taxlaw-2865	23	26	stan	PERSON
taxlaw-2865	24	1	l. rev	PERSON
taxlaw-2865	24	2	895	CARDINAL
taxlaw-2865	24	3	1978	DATE
taxlaw-2865	24	4	two	CARDINAL
taxlaw-2865	25	1	first	ORDINAL
taxlaw-2865	25	2	one	CARDINAL
taxlaw-2865	27	1	2	CARDINAL
taxlaw-2865	27	2	darien b. jacobson	PERSON
taxlaw-2865	27	3	brian g. raub &	PERSON
taxlaw-2865	27	4	w. johnson	PERSON
taxlaw-2865	27	5	ninety years	DATE
taxlaw-2865	28	1	summer 2007	DATE
taxlaw-2865	28	2	122	CARDINAL
taxlaw-2865	28	3	3	CARDINAL
taxlaw-2865	28	4	2001	DATE
taxlaw-2865	30	1	107	CARDINAL
taxlaw-2865	30	2	115	CARDINAL
taxlaw-2865	31	1	38 (2001	DATE
taxlaw-2865	32	1	4	CARDINAL
taxlaw-2865	34	1	115-97	CARDINAL
taxlaw-2865	34	2	131	CARDINAL
taxlaw-2865	35	1	2054	CARDINAL
taxlaw-2865	35	2	2017	CARDINAL
taxlaw-2865	36	1	5	CARDINAL
taxlaw-2865	38	1	2001	DATE
taxlaw-2865	38	2	675,000	MONEY
taxlaw-2865	38	3	2018	DATE
taxlaw-2865	38	4	about $955,000	MONEY
taxlaw-2865	39	1	federal reserve bank	ORG
taxlaw-2865	39	2	minneapolis	GPE
taxlaw-2865	39	3	1913-2018	DATE
taxlaw-2865	41	1	approximately twelve-fold	CARDINAL
taxlaw-2865	42	1	6 i.r.c	QUANTITY
taxlaw-2865	44	1	7	CARDINAL
taxlaw-2865	44	2	2018	DATE
taxlaw-2865	44	3	forbes	ORG
taxlaw-2865	44	4	dec. 21	DATE
taxlaw-2865	44	5	2017	DATE
taxlaw-2865	44	6	3:00 pm	TIME
taxlaw-2865	46	1	jeffrey a. cooper	PERSON
taxlaw-2865	46	2	33	CARDINAL
taxlaw-2865	46	3	l. rev	PERSON
taxlaw-2865	46	4	835	CARDINAL
taxlaw-2865	46	5	881	CARDINAL
taxlaw-2865	46	6	2006	DATE
taxlaw-2865	47	1	jeffrey a. cooper	PERSON
taxlaw-2865	47	2	john r. ivimey &	PERSON
taxlaw-2865	47	3	d. vincenti	PERSON
taxlaw-2865	47	4	17	CARDINAL
taxlaw-2865	47	5	quinnipiac	ORG
taxlaw-2865	48	1	l.j. 90, 92 (	ORG
taxlaw-2865	48	2	2003	DATE
taxlaw-2865	48	3	30	CARDINAL
taxlaw-2865	49	1	nearly 80 years	DATE
taxlaw-2865	49	2	congress	ORG
taxlaw-2865	50	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254 https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254 https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	ORG
taxlaw-2865	50	2	52	CARDINAL
taxlaw-2865	51	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	51	2	one	CARDINAL
taxlaw-2865	51	3	10,000 decedents).8	QUANTITY
taxlaw-2865	53	1	burdens.10	GPE
taxlaw-2865	55	1	section iii	PERSON
taxlaw-2865	57	1	congress	ORG
taxlaw-2865	60	1	the past century	DATE
taxlaw-2865	61	1	8	CARDINAL
taxlaw-2865	61	2	a. klein & mark r. parthemer	ORG
taxlaw-2865	61	3	32	CARDINAL
taxlaw-2865	62	1	prop	PERSON
taxlaw-2865	63	1	40,	PERCENT
taxlaw-2865	63	2	43	DATE
taxlaw-2865	63	3	2018	DATE
taxlaw-2865	63	4	$5 million to $10 million	MONEY
taxlaw-2865	63	5	.02%	PERCENT
taxlaw-2865	63	6	.01%	PERCENT
taxlaw-2865	63	7	one	CARDINAL
taxlaw-2865	63	8	10,000	CARDINAL
taxlaw-2865	66	1	the most recent year	DATE
taxlaw-2865	66	2	2013	DATE
taxlaw-2865	66	3	more than $20 million	MONEY
taxlaw-2865	66	4	only 1,228	CARDINAL
taxlaw-2865	66	5	$82 billion	MONEY
taxlaw-2865	66	6	more than half	CARDINAL
taxlaw-2865	66	7	that year	DATE
taxlaw-2865	68	1	soi	ORG
taxlaw-2865	68	2	1	CARDINAL
taxlaw-2865	69	1	2017	CARDINAL
taxlaw-2865	71	1	9	CARDINAL
taxlaw-2865	72	1	1014(a	CARDINAL
taxlaw-2865	73	1	10	CARDINAL
taxlaw-2865	74	1	2010	DATE
taxlaw-2865	76	1	111	CARDINAL
taxlaw-2865	76	2	1402	DATE
taxlaw-2865	76	3	124	CARDINAL
taxlaw-2865	77	1	1029	CARDINAL
taxlaw-2865	77	2	1060-61	CARDINAL
taxlaw-2865	77	3	an additional 3.8%	PERCENT
taxlaw-2865	78	1	11	CARDINAL
taxlaw-2865	79	1	12	CARDINAL
taxlaw-2865	79	2	nat’l	NORP
taxlaw-2865	79	3	annual	DATE
taxlaw-2865	79	4	congress	ORG
taxlaw-2865	79	5	irs	ORG
taxlaw-2865	79	6	chuck marr & cecile murray	PERSON
taxlaw-2865	79	7	ctr	GPE
taxlaw-2865	80	1	irs	ORG
taxlaw-2865	80	2	1 (	PERCENT
taxlaw-2865	80	3	2016	DATE
taxlaw-2865	80	4	irs	ORG
taxlaw-2865	80	5	17 percent	PERCENT
taxlaw-2865	80	6	2010	DATE
taxlaw-2865	80	7	irs	ORG
taxlaw-2865	81	1	53	CARDINAL
taxlaw-2865	81	2	two	CARDINAL
taxlaw-2865	81	3	congress	ORG
taxlaw-2865	82	1	four	CARDINAL
taxlaw-2865	85	1	therewith.16	CARDINAL
taxlaw-2865	85	2	congress	ORG
taxlaw-2865	85	3	191617	DATE
taxlaw-2865	86	1	50,000),19	MONEY
taxlaw-2865	86	2	10%	PERCENT
taxlaw-2865	88	1	congress	ORG
taxlaw-2865	88	2	1924	DATE
taxlaw-2865	88	3	a few years later	DATE
taxlaw-2865	88	4	40,000	MONEY
taxlaw-2865	88	5	13	CARDINAL
taxlaw-2865	88	6	farid	PERSON
taxlaw-2865	88	7	160	CARDINAL
taxlaw-2865	88	8	812	CARDINAL
taxlaw-2865	88	9	814	CARDINAL
taxlaw-2865	88	10	2d	DATE
taxlaw-2865	88	11	1947	DATE
taxlaw-2865	89	1	14	CARDINAL
taxlaw-2865	92	1	2053(a	CARDINAL
taxlaw-2865	94	1	15	CARDINAL
taxlaw-2865	94	2	joel c. dobris	PERSON
taxlaw-2865	94	3	35	CARDINAL
taxlaw-2865	94	4	syracuse l. rev	PERSON
taxlaw-2865	94	5	1215	CARDINAL
taxlaw-2865	94	6	121617	DATE
taxlaw-2865	94	7	1984	DATE
taxlaw-2865	94	8	first	ORDINAL
taxlaw-2865	94	9	1916	DATE
taxlaw-2865	94	10	louis eisenstein	PERSON
taxlaw-2865	94	11	11	CARDINAL
taxlaw-2865	94	12	223	CARDINAL
taxlaw-2865	94	13	230	CARDINAL
taxlaw-2865	94	14	1956	DATE
taxlaw-2865	95	1	16	CARDINAL
taxlaw-2865	95	2	paul l. caron & james r. repetti	PERSON
taxlaw-2865	95	3	40	CARDINAL
taxlaw-2865	95	4	pepp	ORG
taxlaw-2865	95	5	l. rev	PERSON
taxlaw-2865	95	6	1255	CARDINAL
taxlaw-2865	95	7	1277	CARDINAL
taxlaw-2865	95	8	2013	DATE
taxlaw-2865	96	1	17	CARDINAL
taxlaw-2865	96	2	1916	DATE
taxlaw-2865	98	1	64	CARDINAL
taxlaw-2865	98	2	271	CARDINAL
taxlaw-2865	98	3	39	CARDINAL
taxlaw-2865	99	1	756	CARDINAL
taxlaw-2865	99	2	1916	DATE
taxlaw-2865	100	1	18	CARDINAL
taxlaw-2865	100	2	2010	DATE
taxlaw-2865	101	1	2010	DATE
taxlaw-2865	102	1	111	CARDINAL
taxlaw-2865	102	2	124	CARDINAL
taxlaw-2865	103	1	3301	CARDINAL
taxlaw-2865	103	2	2010	DATE
taxlaw-2865	104	1	that year	DATE
taxlaw-2865	105	1	robert gordon	PERSON
taxlaw-2865	105	2	david joulfaian & james	ORG
taxlaw-2865	105	3	2010	DATE
taxlaw-2865	105	4	106	CARDINAL
taxlaw-2865	107	1	rev	PERSON
taxlaw-2865	107	2	662	CARDINAL
taxlaw-2865	107	3	663	CARDINAL
taxlaw-2865	107	4	2016	CARDINAL
taxlaw-2865	108	1	19	CARDINAL
taxlaw-2865	108	2	1916	DATE
taxlaw-2865	108	3	17	CARDINAL
taxlaw-2865	108	4	201	CARDINAL
taxlaw-2865	109	1	50,000	MONEY
taxlaw-2865	109	2	1916	DATE
taxlaw-2865	109	3	about $1,150,000	MONEY
taxlaw-2865	110	1	federal reserve bank	ORG
taxlaw-2865	110	2	minneapolis	GPE
taxlaw-2865	110	3	19132018	DATE
taxlaw-2865	112	1	20	CARDINAL
taxlaw-2865	112	2	1924	DATE
taxlaw-2865	114	1	68	CARDINAL
taxlaw-2865	114	2	319-324	CARDINAL
taxlaw-2865	114	3	43	CARDINAL
taxlaw-2865	115	1	253	CARDINAL
taxlaw-2865	115	2	313	CARDINAL
taxlaw-2865	115	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1947115031&pubnum=350&originatingdoc=ieba6491596d811e08b05fdf15589d8e8&reftype=rp&fi=co_pp_sp_350_814&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_350_814 54	GPE
taxlaw-2865	116	1	77%.21	CARDINAL
taxlaw-2865	116	2	1926,22	CARDINAL
taxlaw-2865	116	3	1932.23	CARDINAL
taxlaw-2865	116	4	world war ii	EVENT
taxlaw-2865	116	5	the decades	DATE
taxlaw-2865	116	6	world war ii	EVENT
taxlaw-2865	116	7	the approximately six decades	DATE
taxlaw-2865	116	8	1940-2000	DATE
taxlaw-2865	116	9	1976	DATE
taxlaw-2865	116	10	congress	ORG
taxlaw-2865	116	11	two	CARDINAL
taxlaw-2865	116	12	one	CARDINAL
taxlaw-2865	116	13	three	CARDINAL
taxlaw-2865	117	1	1976	DATE
taxlaw-2865	118	1	that year	DATE
taxlaw-2865	118	2	nearly 2.6%	PERCENT
taxlaw-2865	118	3	nearly eight percent	PERCENT
taxlaw-2865	118	4	several more decades	DATE
taxlaw-2865	118	5	2001	DATE
taxlaw-2865	119	1	the past century	DATE
taxlaw-2865	119	2	21	CARDINAL
taxlaw-2865	119	3	2	CARDINAL
taxlaw-2865	119	4	22	CARDINAL
taxlaw-2865	119	5	1926	DATE
taxlaw-2865	121	1	69-20	CARDINAL
taxlaw-2865	121	2	324	CARDINAL
taxlaw-2865	121	3	44	CARDINAL
taxlaw-2865	122	1	9, 86	DATE
taxlaw-2865	123	1	23	CARDINAL
taxlaw-2865	123	2	1932	DATE
taxlaw-2865	125	1	72	CARDINAL
taxlaw-2865	126	1	501-532	CARDINAL
taxlaw-2865	126	2	47	CARDINAL
taxlaw-2865	127	1	169	CARDINAL
taxlaw-2865	127	2	245	CARDINAL
taxlaw-2865	127	3	24	CARDINAL
taxlaw-2865	127	4	2	CARDINAL
taxlaw-2865	127	5	125	CARDINAL
taxlaw-2865	127	6	25	CARDINAL
taxlaw-2865	127	7	eddie metrejean & cheryl metrejean	ORG
taxlaw-2865	127	8	the united states	GPE
taxlaw-2865	127	9	7	CARDINAL
taxlaw-2865	129	1	33	CARDINAL
taxlaw-2865	129	2	36	DATE
taxlaw-2865	129	3	2009	DATE
taxlaw-2865	129	4	1916	DATE
taxlaw-2865	129	5	the next 50 years	DATE
taxlaw-2865	130	1	1976	DATE
taxlaw-2865	131	1	26	CARDINAL
taxlaw-2865	131	2	jacobson	PERSON
taxlaw-2865	131	3	2	CARDINAL
taxlaw-2865	132	1	77%	PERCENT
taxlaw-2865	132	2	1941	DATE
taxlaw-2865	132	3	1976	DATE
taxlaw-2865	133	1	27	CARDINAL
taxlaw-2865	133	2	1976	DATE
taxlaw-2865	135	1	94	CARDINAL
taxlaw-2865	135	2	90	CARDINAL
taxlaw-2865	136	1	1520, 1879	DATE
taxlaw-2865	137	1	the tax reform act of	LAW
taxlaw-2865	137	2	1986	DATE
taxlaw-2865	137	3	1976	DATE
taxlaw-2865	137	4	chapter 13	LAW
taxlaw-2865	138	1	1986	DATE
taxlaw-2865	138	2	§§ 1431-1433	ORG
taxlaw-2865	140	1	99-514	CARDINAL
taxlaw-2865	140	2	100	CARDINAL
taxlaw-2865	141	1	2712	CARDINAL
taxlaw-2865	141	2	2717	CARDINAL
taxlaw-2865	142	1	28	CARDINAL
taxlaw-2865	142	2	howard e. abrams	PERSON
taxlaw-2865	142	3	40	CARDINAL
taxlaw-2865	143	1	l.j	ORG
taxlaw-2865	143	2	1145	CARDINAL
taxlaw-2865	143	3	1145	CARDINAL
taxlaw-2865	143	4	1987	DATE
taxlaw-2865	144	1	29	CARDINAL
taxlaw-2865	144	2	jacobson	PERSON
taxlaw-2865	144	3	2	CARDINAL
taxlaw-2865	144	4	125	CARDINAL
taxlaw-2865	144	5	30	CARDINAL
taxlaw-2865	146	1	james r. repetti	PERSON
taxlaw-2865	146	2	50	CARDINAL
taxlaw-2865	147	1	415	CARDINAL
taxlaw-2865	147	2	1995	DATE
taxlaw-2865	147	3	george cooper	PERSON
taxlaw-2865	147	4	2018	DATE
taxlaw-2865	147	5	55	CARDINAL
taxlaw-2865	147	6	congress	ORG
taxlaw-2865	147	7	chapter 14	LAW
taxlaw-2865	149	1	77	CARDINAL
taxlaw-2865	150	1	l. rev	PERSON
taxlaw-2865	150	2	161	CARDINAL
taxlaw-2865	150	3	195	CARDINAL
taxlaw-2865	150	4	1977	DATE
taxlaw-2865	152	1	33	CARDINAL
taxlaw-2865	152	2	four	CARDINAL
taxlaw-2865	152	3	•	CARDINAL
taxlaw-2865	152	4	two	CARDINAL
taxlaw-2865	154	1	391	CARDINAL
taxlaw-2865	154	2	2	CARDINAL
taxlaw-2865	154	3	1987	DATE
taxlaw-2865	154	4	2313	CARDINAL
taxlaw-2865	154	5	657-60	CARDINAL
taxlaw-2865	154	6	795	CARDINAL
taxlaw-2865	154	7	422	CARDINAL
taxlaw-2865	154	8	1988	DATE
taxlaw-2865	155	1	byrle m. abbin	PERSON
taxlaw-2865	155	2	66	CARDINAL
taxlaw-2865	155	3	3	CARDINAL
taxlaw-2865	155	4	•	CARDINAL
taxlaw-2865	156	1	john r. price	PERSON
taxlaw-2865	156	2	9.43	CARDINAL
taxlaw-2865	156	3	1992	DATE
taxlaw-2865	156	4	boris i. bittker & lawrence lokken	ORG
taxlaw-2865	156	5	5	CARDINAL
taxlaw-2865	156	6	stephens et al.	PERSON
taxlaw-2865	156	7	4.08	CARDINAL
taxlaw-2865	157	1	9	CARDINAL
taxlaw-2865	157	2	6th	ORDINAL
taxlaw-2865	157	3	1991	DATE
taxlaw-2865	158	1	101st	ORG
taxlaw-2865	158	2	12	CARDINAL
taxlaw-2865	159	1	1990	DATE
taxlaw-2865	160	1	richard a. oshins	PERSON
taxlaw-2865	160	2	126	CARDINAL
taxlaw-2865	161	1	28	CARDINAL
taxlaw-2865	161	2	28	CARDINAL
taxlaw-2865	161	3	1987	DATE
taxlaw-2865	161	4	•	CARDINAL
taxlaw-2865	162	1	brent b. nicholson	PERSON
taxlaw-2865	162	2	holman v.	PERSON
taxlaw-2865	162	3	2 wm	PERCENT
taxlaw-2865	162	4	mary	PERSON
taxlaw-2865	163	1	l. rev	PERSON
taxlaw-2865	163	2	291	CARDINAL
taxlaw-2865	163	3	2011	DATE
taxlaw-2865	163	4	•	CARDINAL
taxlaw-2865	164	1	jerald david august	PERSON
taxlaw-2865	164	2	section 2704	LAW
taxlaw-2865	164	3	82	CARDINAL
taxlaw-2865	164	4	342	CARDINAL
taxlaw-2865	164	5	1995	DATE
taxlaw-2865	164	6	harrison	PERSON
taxlaw-2865	164	7	52	CARDINAL
taxlaw-2865	165	1	1987	DATE
taxlaw-2865	167	1	34	CARDINAL
taxlaw-2865	167	2	chapter 14 of the internal revenue code	LAW
taxlaw-2865	167	3	1990	DATE
taxlaw-2865	169	1	101-508	CARDINAL
taxlaw-2865	169	2	11602	DATE
taxlaw-2865	169	3	104	CARDINAL
taxlaw-2865	170	1	1388	DATE
taxlaw-2865	171	1	5835	TIME
taxlaw-2865	171	2	101st	ORG
taxlaw-2865	172	1	11602	DATE
taxlaw-2865	172	2	1990	DATE
taxlaw-2865	173	1	35	CARDINAL
taxlaw-2865	173	2	four	CARDINAL
taxlaw-2865	173	3	chapter 14	LAW
taxlaw-2865	174	1	zero	CARDINAL
taxlaw-2865	176	1	2702	CARDINAL
taxlaw-2865	176	2	zero	CARDINAL
taxlaw-2865	177	1	56	CARDINAL
taxlaw-2865	178	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	179	1	two	CARDINAL
taxlaw-2865	182	1	congress	ORG
taxlaw-2865	182	2	chapter 14	LAW
taxlaw-2865	182	3	as high as	CARDINAL
taxlaw-2865	183	1	$10 million	MONEY
taxlaw-2865	185	1	a week later	DATE
taxlaw-2865	185	2	49%	PERCENT
taxlaw-2865	186	1	$4.9 million	MONEY
taxlaw-2865	186	2	$10 million	MONEY
taxlaw-2865	186	3	30%	PERCENT
taxlaw-2865	186	4	$3.43 million	MONEY
taxlaw-2865	186	5	$4.9 million	MONEY
taxlaw-2865	186	6	$4.9 million	MONEY
taxlaw-2865	187	1	the last two decades	DATE
taxlaw-2865	187	2	a few years	DATE
taxlaw-2865	187	3	chapter 14	LAW
taxlaw-2865	187	4	circumstances.38	GPE
taxlaw-2865	189	1	chapter 14’s	LAW
taxlaw-2865	190	1	2703	CARDINAL
taxlaw-2865	190	2	1	CARDINAL
taxlaw-2865	190	3	2	CARDINAL
taxlaw-2865	191	1	2704	CARDINAL
taxlaw-2865	192	1	martin v. comm’r	PERSON
taxlaw-2865	192	2	149	CARDINAL
taxlaw-2865	192	3	12	CARDINAL
taxlaw-2865	192	4	1985	DATE
taxlaw-2865	194	1	ronald h. jensen	PERSON
taxlaw-2865	194	2	1	CARDINAL
taxlaw-2865	194	3	pitt	PERSON
taxlaw-2865	195	1	155	CARDINAL
taxlaw-2865	195	2	2004	DATE
taxlaw-2865	195	3	justin p. ransome & vinu santchit	ORG
taxlaw-2865	195	4	2009	DATE
taxlaw-2865	197	1	37	CARDINAL
taxlaw-2865	197	2	wendy c. gerzog	PERSON
taxlaw-2865	197	3	kelley	PERSON
taxlaw-2865	197	4	109	CARDINAL
taxlaw-2865	197	5	1467	CARDINAL
taxlaw-2865	197	6	2005	DATE
taxlaw-2865	197	7	wendy c. gerzog	PERSON
taxlaw-2865	197	8	senda:	ORG
taxlaw-2865	197	9	110	CARDINAL
taxlaw-2865	197	10	791	CARDINAL
taxlaw-2865	197	11	2006	DATE
taxlaw-2865	197	12	espen robak	PERSON
taxlaw-2865	197	13	31 est	DATE
taxlaw-2865	199	1	605	CARDINAL
taxlaw-2865	199	2	2004	DATE
taxlaw-2865	200	1	38	CARDINAL
taxlaw-2865	202	1	93-12	CARDINAL
taxlaw-2865	202	2	202	CARDINAL
taxlaw-2865	203	1	39	CARDINAL
taxlaw-2865	203	2	treasury	ORG
taxlaw-2865	203	3	386	CARDINAL
taxlaw-2865	203	4	1984	DATE
taxlaw-2865	203	5	george cooper	PERSON
taxlaw-2865	204	1	77	CARDINAL
taxlaw-2865	205	1	l. rev	PERSON
taxlaw-2865	205	2	161	CARDINAL
taxlaw-2865	205	3	195	CARDINAL
taxlaw-2865	205	4	1977	DATE
taxlaw-2865	206	1	2018	DATE
taxlaw-2865	206	2	57	CARDINAL
taxlaw-2865	208	1	section 2702	LAW
taxlaw-2865	208	2	0	MONEY
taxlaw-2865	209	1	$10 million	MONEY
taxlaw-2865	210	1	k	PERSON
taxlaw-2865	210	2	three-year	DATE
taxlaw-2865	210	3	a month	DATE
taxlaw-2865	210	4	4.6%	PERCENT
taxlaw-2865	210	5	grat	ORG
taxlaw-2865	210	6	36.45%	PERCENT
taxlaw-2865	210	7	each year	DATE
taxlaw-2865	210	8	the next three years	DATE
taxlaw-2865	210	9	3,645,000	MONEY
taxlaw-2865	210	10	zero	CARDINAL
taxlaw-2865	211	1	the end of the three-year	DATE
taxlaw-2865	213	1	40	CARDINAL
taxlaw-2865	213	2	jerome j. caulfield	PERSON
taxlaw-2865	213	3	walton	PERSON
taxlaw-2865	213	4	28	CARDINAL
taxlaw-2865	215	1	251	CARDINAL
taxlaw-2865	215	2	2001	DATE
taxlaw-2865	215	3	carlyn s. mccaffrey	PERSON
taxlaw-2865	215	4	lloyd leva plaine & pam h. schneider	ORG
taxlaw-2865	215	5	walton	GPE
taxlaw-2865	215	6	95	CARDINAL
taxlaw-2865	215	7	325	CARDINAL
taxlaw-2865	215	8	2001	DATE
taxlaw-2865	216	1	41 two	CARDINAL
taxlaw-2865	217	1	first	ORDINAL
taxlaw-2865	221	1	25.2512-1(a	CARDINAL
taxlaw-2865	223	1	second	ORDINAL
taxlaw-2865	225	1	mccord v. comm’r	PERSON
taxlaw-2865	225	2	120	CARDINAL
taxlaw-2865	226	1	358	CARDINAL
taxlaw-2865	226	2	2003	DATE
taxlaw-2865	226	3	86	CARDINAL
taxlaw-2865	227	1	333	CARDINAL
taxlaw-2865	227	2	2003	DATE
taxlaw-2865	228	1	peracchio v. comm’r	PERSON
taxlaw-2865	228	2	86	CARDINAL
taxlaw-2865	229	1	412	CARDINAL
taxlaw-2865	229	2	2003	DATE
taxlaw-2865	230	1	58	DATE
taxlaw-2865	231	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	231	2	nearly a century	DATE
taxlaw-2865	232	1	congress	ORG
taxlaw-2865	232	2	one	CARDINAL
taxlaw-2865	233	1	years or	DATE
taxlaw-2865	235	1	congress	ORG
taxlaw-2865	236	1	first	ORDINAL
taxlaw-2865	236	2	1976,45	DATE
taxlaw-2865	236	3	congress	ORG
taxlaw-2865	236	4	46	DATE
taxlaw-2865	237	1	47	CARDINAL
taxlaw-2865	237	2	second	ORDINAL
taxlaw-2865	237	3	2001	DATE
taxlaw-2865	237	4	congress	ORG
taxlaw-2865	237	5	one-year	DATE
taxlaw-2865	237	6	congress	ORG
taxlaw-2865	237	7	congress	ORG
taxlaw-2865	238	1	each year	DATE
taxlaw-2865	238	2	haig-simons	ORG
taxlaw-2865	238	3	2018	DATE
taxlaw-2865	238	4	54	MONEY
taxlaw-2865	239	1	nearly a century	DATE
taxlaw-2865	239	2	42 i.r.c	QUANTITY
taxlaw-2865	240	1	1014(a	CARDINAL
taxlaw-2865	241	1	43	CARDINAL
taxlaw-2865	241	2	lawrence zelenak	PERSON
taxlaw-2865	241	3	congress	ORG
taxlaw-2865	241	4	treasury	ORG
taxlaw-2865	241	5	83-109	CARDINAL
taxlaw-2865	241	6	2018	DATE
taxlaw-2865	241	7	1014	DATE
taxlaw-2865	242	1	44	DATE
taxlaw-2865	242	2	110-32	CARDINAL
taxlaw-2865	242	3	the past century	DATE
taxlaw-2865	242	4	congress	ORG
taxlaw-2865	242	5	section 1014	LAW
taxlaw-2865	243	1	45	CARDINAL
taxlaw-2865	243	2	1976	DATE
taxlaw-2865	245	1	94	CARDINAL
taxlaw-2865	245	2	2005	DATE
taxlaw-2865	245	3	90	CARDINAL
taxlaw-2865	246	1	1520, 1872	DATE
taxlaw-2865	247	1	46	CARDINAL
taxlaw-2865	247	2	1978	DATE
taxlaw-2865	249	1	95-600	CARDINAL
taxlaw-2865	249	2	515	CARDINAL
taxlaw-2865	249	3	92	CARDINAL
taxlaw-2865	250	1	2763	CARDINAL
taxlaw-2865	250	2	2884	CARDINAL
taxlaw-2865	251	1	47	CARDINAL
taxlaw-2865	251	2	1980	DATE
taxlaw-2865	253	1	96	CARDINAL
taxlaw-2865	253	2	94	CARDINAL
taxlaw-2865	254	1	229	CARDINAL
taxlaw-2865	254	2	299	CARDINAL
taxlaw-2865	254	3	48	CARDINAL
taxlaw-2865	254	4	2001	DATE
taxlaw-2865	256	1	107	CARDINAL
taxlaw-2865	256	2	501	CARDINAL
taxlaw-2865	256	3	115	CARDINAL
taxlaw-2865	257	1	38, 6869	DATE
taxlaw-2865	257	2	2001	DATE
taxlaw-2865	257	3	2010	DATE
taxlaw-2865	258	1	49	CARDINAL
taxlaw-2865	258	2	2010	DATE
taxlaw-2865	260	1	111312	DATE
taxlaw-2865	261	1	124	CARDINAL
taxlaw-2865	262	1	3296	CARDINAL
taxlaw-2865	263	1	50	CARDINAL
taxlaw-2865	263	2	richard schmalbeck	PERSON
taxlaw-2865	263	3	jay a.	PERSON
taxlaw-2865	263	4	kathleen delaney thomas	PERSON
taxlaw-2865	263	5	93	CARDINAL
taxlaw-2865	263	6	notre	FAC
taxlaw-2865	263	7	l. rev	PERSON
taxlaw-2865	263	8	109	CARDINAL
taxlaw-2865	263	9	128	CARDINAL
taxlaw-2865	263	10	2017	CARDINAL
taxlaw-2865	264	1	51	CARDINAL
taxlaw-2865	264	2	u.s.	GPE
taxlaw-2865	264	3	2017	CARDINAL
taxlaw-2865	264	4	2	CARDINAL
taxlaw-2865	266	1	52	CARDINAL
taxlaw-2865	266	2	steven a. dean	PERSON
taxlaw-2865	266	3	46	CARDINAL
taxlaw-2865	267	1	davis l. rev	PERSON
taxlaw-2865	267	2	265	CARDINAL
taxlaw-2865	267	3	267	CARDINAL
taxlaw-2865	267	4	2012	DATE
taxlaw-2865	268	1	53	CARDINAL
taxlaw-2865	268	2	fiscal year 2018	DATE
taxlaw-2865	268	3	u.s.	GPE
taxlaw-2865	268	4	131	CARDINAL
taxlaw-2865	268	5	72	DATE
taxlaw-2865	269	1	2018	DATE
taxlaw-2865	269	2	59	CARDINAL
taxlaw-2865	271	1	a few billable hours	TIME
taxlaw-2865	272	1	the early and mid-1990s	DATE
taxlaw-2865	272	2	600,000	MONEY
taxlaw-2865	272	3	$1.2 million	MONEY
taxlaw-2865	272	4	600,000	MONEY
taxlaw-2865	273	1	600,000	MONEY
taxlaw-2865	274	1	first	ORDINAL
taxlaw-2865	275	1	192,500	MONEY
taxlaw-2865	275	2	zero.57	GPE
taxlaw-2865	275	3	swiss	NORP
taxlaw-2865	276	1	the years	DATE
taxlaw-2865	277	1	cruts	PERSON
taxlaw-2865	277	2	cluts	GPE
taxlaw-2865	277	3	qtips	PERSON
taxlaw-2865	277	4	54	CARDINAL
taxlaw-2865	277	5	howard m. zaritsky	PERSON
taxlaw-2865	277	6	at least a decade	DATE
taxlaw-2865	277	7	44 est	DATE
taxlaw-2865	279	1	47	CARDINAL
taxlaw-2865	279	2	48	DATE
taxlaw-2865	279	3	2017	CARDINAL
taxlaw-2865	280	1	55 i.r.c	QUANTITY
taxlaw-2865	281	1	2010(c)(4	CARDINAL
taxlaw-2865	282	1	56	CARDINAL
taxlaw-2865	282	2	stewart j. beyerle	PERSON
taxlaw-2865	282	3	18	CARDINAL
taxlaw-2865	284	1	212	CARDINAL
taxlaw-2865	284	2	212	CARDINAL
taxlaw-2865	284	3	1991	DATE
taxlaw-2865	286	1	57	CARDINAL
taxlaw-2865	287	1	$1.2 million	MONEY
taxlaw-2865	288	1	192,500	MONEY
taxlaw-2865	289	1	60	CARDINAL
taxlaw-2865	290	1	vol.10:1 columbia journal of tax law qprts.58	ORG
taxlaw-2865	291	1	congress	ORG
taxlaw-2865	294	1	the last two decades	DATE
taxlaw-2865	296	1	60	CARDINAL
taxlaw-2865	296	2	congress	ORG
taxlaw-2865	297	1	2017	CARDINAL
taxlaw-2865	297	2	congress	ORG
taxlaw-2865	298	1	ten	CARDINAL
taxlaw-2865	298	2	58	CARDINAL
taxlaw-2865	298	3	wendy c. gerzog	PERSON
taxlaw-2865	298	4	85	CARDINAL
taxlaw-2865	298	5	l. rev	PERSON
taxlaw-2865	298	6	849	CARDINAL
taxlaw-2865	298	7	853	CARDINAL
taxlaw-2865	298	8	2010	DATE
taxlaw-2865	299	1	clt	ORG
taxlaw-2865	299	2	david w. olsen	PERSON
taxlaw-2865	299	3	7	CARDINAL
taxlaw-2865	299	4	j. suffolk acad	PERSON
taxlaw-2865	300	1	l. 49	PERSON
taxlaw-2865	300	2	1990/1991	DATE
taxlaw-2865	300	3	years	DATE
taxlaw-2865	300	4	bruce l. stout	PERSON
taxlaw-2865	300	5	52	CARDINAL
taxlaw-2865	301	1	294	CARDINAL
taxlaw-2865	301	2	1994	DATE
taxlaw-2865	301	3	jeremy t. ware	PERSON
taxlaw-2865	301	4	32 est	QUANTITY
taxlaw-2865	303	1	34	CARDINAL
taxlaw-2865	303	2	34	DATE
taxlaw-2865	304	1	irs	ORG
taxlaw-2865	305	1	59	CARDINAL
taxlaw-2865	305	2	zaritsky	ORG
taxlaw-2865	305	3	supra	PERSON
taxlaw-2865	305	4	54	DATE
taxlaw-2865	305	5	47	DATE
taxlaw-2865	305	6	republican	NORP
taxlaw-2865	305	7	recent years	DATE
taxlaw-2865	305	8	grayson m.p	PERSON
taxlaw-2865	305	9	28	CARDINAL
taxlaw-2865	305	10	369	CARDINAL
taxlaw-2865	305	11	373	CARDINAL
taxlaw-2865	305	12	2008	DATE
taxlaw-2865	305	13	2000	DATE
taxlaw-2865	305	14	george w. bush	PERSON
taxlaw-2865	306	1	60	CARDINAL
taxlaw-2865	306	2	republicans	NORP
taxlaw-2865	306	3	edward j. mccaffery &	PERSON
taxlaw-2865	306	4	linda r. cohen	PERSON
taxlaw-2865	306	5	gucci gulch	PERSON
taxlaw-2865	306	6	84	CARDINAL
taxlaw-2865	306	7	n.c	GPE
taxlaw-2865	306	8	l. rev	PERSON
taxlaw-2865	306	9	1159	DATE
taxlaw-2865	306	10	1165	CARDINAL
taxlaw-2865	306	11	2006	DATE
taxlaw-2865	306	12	2012	DATE
taxlaw-2865	306	13	obama	PERSON
taxlaw-2865	306	14	$3.5 million to $5 million	MONEY
taxlaw-2865	307	1	terence s. nunan	PERSON
taxlaw-2865	307	2	25	CARDINAL
taxlaw-2865	308	1	54	CARDINAL
taxlaw-2865	308	2	55	DATE
taxlaw-2865	308	3	2011	DATE
taxlaw-2865	308	4	the tax act	WORK_OF_ART
taxlaw-2865	308	5	$5 million	MONEY
taxlaw-2865	308	6	republican	NORP
taxlaw-2865	309	1	61	CARDINAL
taxlaw-2865	309	2	robert h. sitkoff &	PERSON
taxlaw-2865	309	3	max m. schanzenbach	PERSON
taxlaw-2865	309	4	115	CARDINAL
taxlaw-2865	309	5	356	CARDINAL
taxlaw-2865	309	6	2005	DATE
taxlaw-2865	309	7	stewart e. sterk	PERSON
taxlaw-2865	310	1	24	CARDINAL
taxlaw-2865	310	2	cardozo l. rev	PERSON
taxlaw-2865	310	3	2097	CARDINAL
taxlaw-2865	310	4	2003	DATE
taxlaw-2865	310	5	joel c. dobris	PERSON
taxlaw-2865	310	6	35	CARDINAL
taxlaw-2865	311	1	prob.	ORG
taxlaw-2865	311	2	j. 601	PERSON
taxlaw-2865	311	3	603-04	CARDINAL
taxlaw-2865	312	1	twenty-one years	DATE
taxlaw-2865	313	1	frederick r. schneider	PERSON
taxlaw-2865	313	2	the twenty-first century	DATE
taxlaw-2865	313	3	41	CARDINAL
taxlaw-2865	313	4	j. 743	PERSON
taxlaw-2865	313	5	2007	DATE
taxlaw-2865	315	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0343908911&pubnum=0001508&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=lr&fi=co_pp_sp_1508_373&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1508_373 https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0343908911&pubnum=0001508&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=lr&fi=co_pp_sp_1508_373&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1508_373	PERSON
taxlaw-2865	315	2	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410 https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410 https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0294737706&pubnum=1441&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	ORG
taxlaw-2865	315	3	2018	DATE
taxlaw-2865	315	4	61	CARDINAL
taxlaw-2865	315	5	clutches.62	GPE
taxlaw-2865	315	6	the last two decades	DATE
taxlaw-2865	315	7	first	ORDINAL
taxlaw-2865	316	1	three	CARDINAL
taxlaw-2865	317	1	one	CARDINAL
taxlaw-2865	318	1	1	CARDINAL
taxlaw-2865	319	1	200166	DATE
taxlaw-2865	319	2	$675,000 $3,500,000	MONEY
taxlaw-2865	319	3	55%	PERCENT
taxlaw-2865	319	4	35%	PERCENT
taxlaw-2865	319	5	2	CARDINAL
taxlaw-2865	319	6	american	NORP
taxlaw-2865	319	7	201067 $3,500,000 $	MONEY
taxlaw-2865	319	8	5,000,000	MONEY
taxlaw-2865	319	9	35%	PERCENT
taxlaw-2865	319	10	35%	PERCENT
taxlaw-2865	319	11	$5,490,000 $11,180,000 40%	MONEY
taxlaw-2865	319	12	40%	PERCENT
taxlaw-2865	320	1	1926	DATE
taxlaw-2865	320	2	congress	ORG
taxlaw-2865	320	3	62	CARDINAL
taxlaw-2865	320	4	5	CARDINAL
taxlaw-2865	320	5	63	CARDINAL
taxlaw-2865	320	6	supra	PERSON
taxlaw-2865	320	7	59	CARDINAL
taxlaw-2865	321	1	64	CARDINAL
taxlaw-2865	321	2	supra	PERSON
taxlaw-2865	321	3	3	CARDINAL
taxlaw-2865	322	1	65	CARDINAL
taxlaw-2865	322	2	7	CARDINAL
taxlaw-2865	322	3	66	CARDINAL
taxlaw-2865	322	4	3	CARDINAL
taxlaw-2865	322	5	3,500,000	MONEY
taxlaw-2865	322	6	2009	DATE
taxlaw-2865	323	1	67	CARDINAL
taxlaw-2865	324	1	l. 111-132	PERSON
taxlaw-2865	324	2	124	CARDINAL
taxlaw-2865	325	1	3296	DATE
taxlaw-2865	326	1	first	ORDINAL
taxlaw-2865	326	2	annually	DATE
taxlaw-2865	327	1	68	CARDINAL
taxlaw-2865	327	2	4	CARDINAL
taxlaw-2865	327	3	69	CARDINAL
taxlaw-2865	327	4	claire arritola	PERSON
taxlaw-2865	327	5	2014	DATE
taxlaw-2865	329	1	florida	GPE
taxlaw-2865	331	1	62	CARDINAL
taxlaw-2865	332	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	333	1	over six decades	DATE
taxlaw-2865	333	2	congress	ORG
taxlaw-2865	333	3	2001	DATE
taxlaw-2865	333	4	deduction.72	ORG
taxlaw-2865	334	1	2017	CARDINAL
taxlaw-2865	335	1	11,180,000	MONEY
taxlaw-2865	336	1	22,360,000	MONEY
taxlaw-2865	337	1	annually	DATE
taxlaw-2865	337	2	inflation.75	ORG
taxlaw-2865	338	1	$10 million	MONEY
taxlaw-2865	338	2	2016	CARDINAL
taxlaw-2865	338	3	2,204.76	CARDINAL
taxlaw-2865	338	4	u.s.	GPE
taxlaw-2865	338	5	2,744,248	CARDINAL
taxlaw-2865	338	6	u.s.	GPE
taxlaw-2865	338	7	2016,77	CARDINAL
taxlaw-2865	338	8	.01%	PERCENT
taxlaw-2865	338	9	u.s.	GPE
taxlaw-2865	339	1	past.79	NORP
taxlaw-2865	340	1	three	CARDINAL
taxlaw-2865	341	1	first	ORDINAL
taxlaw-2865	341	2	second	ORDINAL
taxlaw-2865	342	1	third	ORDINAL
taxlaw-2865	342	2	70	CARDINAL
taxlaw-2865	342	3	1926	DATE
taxlaw-2865	344	1	69-20	CARDINAL
taxlaw-2865	345	1	44	CARDINAL
taxlaw-2865	346	1	9	CARDINAL
taxlaw-2865	346	2	70	DATE
taxlaw-2865	347	1	71	CARDINAL
taxlaw-2865	347	2	2001	DATE
taxlaw-2865	349	1	107	CARDINAL
taxlaw-2865	349	2	115	CARDINAL
taxlaw-2865	350	1	38 (2001	DATE
taxlaw-2865	351	1	72	CARDINAL
taxlaw-2865	353	1	73	CARDINAL
taxlaw-2865	353	2	7	CARDINAL
taxlaw-2865	353	3	74	CARDINAL
taxlaw-2865	353	4	7	CARDINAL
taxlaw-2865	353	5	75 i.r.c	QUANTITY
taxlaw-2865	354	1	2010(c)(3)(b	CARDINAL
taxlaw-2865	355	1	76	CARDINAL
taxlaw-2865	355	2	soi	ORG
taxlaw-2865	355	3	year	DATE
taxlaw-2865	355	4	1	CARDINAL
taxlaw-2865	355	5	2016	CARDINAL
taxlaw-2865	357	1	77	CARDINAL
taxlaw-2865	357	2	kenneth d. kochanek	PERSON
taxlaw-2865	357	3	sherry l. murphy	PERSON
taxlaw-2865	357	4	jiaquan xu & elizabeth arias	ORG
taxlaw-2865	357	5	the united states	GPE
taxlaw-2865	357	6	2016	DATE
taxlaw-2865	357	7	2017	CARDINAL
taxlaw-2865	357	8	7	CARDINAL
taxlaw-2865	357	9	79	CARDINAL
taxlaw-2865	358	1	connecticut	GPE
taxlaw-2865	358	2	conn	GPE
taxlaw-2865	358	3	12-640	CARDINAL
taxlaw-2865	360	1	80	CARDINAL
taxlaw-2865	360	2	linda sugin	PERSON
taxlaw-2865	360	3	51	CARDINAL
taxlaw-2865	361	1	j.	PERSON
taxlaw-2865	361	2	legis	GPE
taxlaw-2865	362	1	113	CARDINAL
taxlaw-2865	362	2	115	CARDINAL
taxlaw-2865	362	3	2014	DATE
taxlaw-2865	363	1	81	CARDINAL
taxlaw-2865	364	1	61(a	CARDINAL
taxlaw-2865	365	1	2017	CARDINAL
taxlaw-2865	366	1	11	CARDINAL
taxlaw-2865	368	1	2018	DATE
taxlaw-2865	368	2	63	CARDINAL
taxlaw-2865	369	1	congress	ORG
taxlaw-2865	370	1	second	ORDINAL
taxlaw-2865	371	1	two	CARDINAL
taxlaw-2865	372	1	first	ORDINAL
taxlaw-2865	372	2	as high as 20%.87	CARDINAL
taxlaw-2865	372	3	second	ORDINAL
taxlaw-2865	372	4	3.8%.89	CARDINAL
taxlaw-2865	374	1	as high as 13.3%,90	CARDINAL
taxlaw-2865	376	1	82	CARDINAL
taxlaw-2865	377	1	83	CARDINAL
taxlaw-2865	378	1	1031(a	ORDINAL
taxlaw-2865	379	1	84	CARDINAL
taxlaw-2865	380	1	1202(a	CARDINAL
taxlaw-2865	381	1	85	CARDINAL
taxlaw-2865	381	2	charles j. cooper	PERSON
taxlaw-2865	381	3	michael a. carvin & vincent	PERSON
taxlaw-2865	381	4	j. colatriano	PERSON
taxlaw-2865	381	5	12	CARDINAL
taxlaw-2865	382	1	631	CARDINAL
taxlaw-2865	382	2	638	CARDINAL
taxlaw-2865	382	3	1993	DATE
taxlaw-2865	382	4	one	CARDINAL
taxlaw-2865	385	1	86	CARDINAL
taxlaw-2865	385	2	noel b. cunningham & deborah h. schenk	PERSON
taxlaw-2865	385	3	48	CARDINAL
taxlaw-2865	385	4	319	CARDINAL
taxlaw-2865	385	5	331	CARDINAL
taxlaw-2865	385	6	1993	DATE
taxlaw-2865	386	1	haig-simons	ORG
taxlaw-2865	387	1	decades	DATE
taxlaw-2865	388	1	87	CARDINAL
taxlaw-2865	389	1	88	CARDINAL
taxlaw-2865	391	1	89	CARDINAL
taxlaw-2865	393	1	90	CARDINAL
taxlaw-2865	393	2	cal	ORG
taxlaw-2865	395	1	§§ 17041,	ORG
taxlaw-2865	395	2	17043	DATE
taxlaw-2865	396	1	california	GPE
taxlaw-2865	396	2	13.3%	PERCENT
taxlaw-2865	397	1	91 i.r.c	QUANTITY
taxlaw-2865	399	1	64	CARDINAL
taxlaw-2865	400	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	402	1	one	CARDINAL
taxlaw-2865	403	1	exemptions,96	CARDINAL
taxlaw-2865	403	2	taxes.97 to date	DATE
taxlaw-2865	403	3	one	CARDINAL
taxlaw-2865	404	1	decedents.98	ORG
taxlaw-2865	405	1	congress	ORG
taxlaw-2865	412	1	92	CARDINAL
taxlaw-2865	413	1	10,000	MONEY
taxlaw-2865	413	2	5,000	MONEY
taxlaw-2865	414	1	93 i.r.c	QUANTITY
taxlaw-2865	415	1	55	CARDINAL
taxlaw-2865	416	1	94 i.r.c	QUANTITY
taxlaw-2865	418	1	2018	DATE
taxlaw-2865	418	2	12,000	MONEY
taxlaw-2865	418	3	24,000	MONEY
taxlaw-2865	419	1	95	CARDINAL
taxlaw-2865	419	2	richard b. toolson	PERSON
taxlaw-2865	419	3	92	CARDINAL
taxlaw-2865	419	4	108	CARDINAL
taxlaw-2865	419	5	113	CARDINAL
taxlaw-2865	419	6	2014	DATE
taxlaw-2865	420	1	up to $3,000	MONEY
taxlaw-2865	421	1	96	CARDINAL
taxlaw-2865	424	1	97	CARDINAL
taxlaw-2865	424	2	robert w. wood	PERSON
taxlaw-2865	424	3	california	GPE
taxlaw-2865	424	4	13.3%	PERCENT
taxlaw-2865	424	5	forbes	ORG
taxlaw-2865	424	6	aug. 31	DATE
taxlaw-2865	424	7	2017	DATE
taxlaw-2865	425	1	texas	GPE
taxlaw-2865	426	1	irs	ORG
taxlaw-2865	426	2	between 2013 and 2014	DATE
taxlaw-2865	426	3	over 250,000	CARDINAL
taxlaw-2865	426	4	california	GPE
taxlaw-2865	427	1	98	CARDINAL
taxlaw-2865	428	1	congress	ORG
taxlaw-2865	429	1	1981	DATE
taxlaw-2865	431	1	9734	DATE
taxlaw-2865	431	2	95	CARDINAL
taxlaw-2865	432	1	172	CARDINAL
taxlaw-2865	433	1	a year	DATE
taxlaw-2865	436	1	114	CARDINAL
taxlaw-2865	437	1	2018	DATE
taxlaw-2865	438	1	65	CARDINAL
taxlaw-2865	438	2	99	CARDINAL
taxlaw-2865	439	1	congress	ORG
taxlaw-2865	439	2	haig	PERSON
taxlaw-2865	440	1	congress	ORG
taxlaw-2865	441	1	congress	ORG
taxlaw-2865	447	1	754	CARDINAL
taxlaw-2865	448	1	106	CARDINAL
taxlaw-2865	449	1	99	CARDINAL
taxlaw-2865	449	2	69	CARDINAL
taxlaw-2865	449	3	809	DATE
taxlaw-2865	449	4	811	CARDINAL
taxlaw-2865	449	5	2d	DATE
taxlaw-2865	449	6	1934	DATE
taxlaw-2865	449	7	aff’d	ORG
taxlaw-2865	449	8	293	CARDINAL
taxlaw-2865	449	9	465	CARDINAL
taxlaw-2865	449	10	1935	DATE
taxlaw-2865	450	1	100	CARDINAL
taxlaw-2865	452	1	101	CARDINAL
taxlaw-2865	454	1	102	CARDINAL
taxlaw-2865	457	1	103	CARDINAL
taxlaw-2865	459	1	104 i.r.c	QUANTITY
taxlaw-2865	460	1	1016(a)(1	CARDINAL
taxlaw-2865	460	2	2	CARDINAL
taxlaw-2865	461	1	105	CARDINAL
taxlaw-2865	461	2	michael l. schler	PERSON
taxlaw-2865	461	3	116	CARDINAL
taxlaw-2865	462	1	st. l. rev	PERSON
taxlaw-2865	462	2	879	CARDINAL
taxlaw-2865	462	3	887	CARDINAL
taxlaw-2865	462	4	2012	DATE
taxlaw-2865	464	1	106	CARDINAL
taxlaw-2865	464	2	walter d. schwidetzky	PERSON
taxlaw-2865	464	3	62	CARDINAL
taxlaw-2865	464	4	749	CARDINAL
taxlaw-2865	464	5	764	CARDINAL
taxlaw-2865	464	6	2009	DATE
taxlaw-2865	466	1	66	CARDINAL
taxlaw-2865	467	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2865	469	1	first	ORDINAL
taxlaw-2865	469	2	second	ORDINAL
taxlaw-2865	471	1	1	CARDINAL
taxlaw-2865	471	2	2	CARDINAL
taxlaw-2865	471	3	3	CARDINAL
taxlaw-2865	471	4	4	CARDINAL
taxlaw-2865	471	5	5	CARDINAL
taxlaw-2865	472	1	1	CARDINAL
taxlaw-2865	475	1	many years ago	DATE
taxlaw-2865	475	2	100,000	MONEY
taxlaw-2865	475	3	between $800,000 and $1 million	MONEY
taxlaw-2865	477	1	$1 million	MONEY
taxlaw-2865	478	1	107	CARDINAL
taxlaw-2865	479	1	1014(a	CARDINAL
taxlaw-2865	480	1	108	CARDINAL
taxlaw-2865	480	2	henry ong	PERSON
taxlaw-2865	480	3	sept. 17, 2014	DATE
taxlaw-2865	483	1	lawrence h. summers	PERSON
taxlaw-2865	483	2	nat’l bureau of econ	ORG
taxlaw-2865	484	1	824	CARDINAL
taxlaw-2865	484	2	1982	DATE
taxlaw-2865	485	1	109	CARDINAL
taxlaw-2865	487	1	110	CARDINAL
taxlaw-2865	487	2	charles t. terry	PERSON
taxlaw-2865	487	3	5	CARDINAL
taxlaw-2865	487	4	fla	GPE
taxlaw-2865	488	1	467	CARDINAL
taxlaw-2865	488	2	480	CARDINAL
taxlaw-2865	488	3	2002	DATE
taxlaw-2865	488	4	u.s.	GPE
taxlaw-2865	489	1	111	CARDINAL
taxlaw-2865	489	2	james john jurinski	PERSON
taxlaw-2865	489	3	42	CARDINAL
taxlaw-2865	490	1	44	DATE
taxlaw-2865	490	2	46	DATE
taxlaw-2865	490	3	2014	DATE
taxlaw-2865	491	1	irs	ORG
taxlaw-2865	491	2	john j. scroggin	PERSON
taxlaw-2865	491	3	32 est	QUANTITY
taxlaw-2865	493	1	33	CARDINAL
taxlaw-2865	493	2	35	DATE
taxlaw-2865	495	1	2018	DATE
taxlaw-2865	495	2	67	CARDINAL
taxlaw-2865	496	1	$1 million	MONEY
taxlaw-2865	496	2	200,000	MONEY
taxlaw-2865	496	3	$1 million	MONEY
taxlaw-2865	496	4	800,000	MONEY
taxlaw-2865	497	1	2	CARDINAL
taxlaw-2865	502	1	100,000	MONEY
taxlaw-2865	502	2	between $800,000 to $1 million	MONEY
taxlaw-2865	503	1	100,000	MONEY
taxlaw-2865	503	2	$1 million	MONEY
taxlaw-2865	503	3	estate.115	GPE
taxlaw-2865	503	4	900,000	MONEY
taxlaw-2865	503	5	$1 million $100,000	MONEY
taxlaw-2865	504	1	3	CARDINAL
taxlaw-2865	507	1	more than one	CARDINAL
taxlaw-2865	507	2	112	CARDINAL
taxlaw-2865	508	1	douglas p. long &	PERSON
taxlaw-2865	508	2	timothy j. riffle	PERSON
taxlaw-2865	508	3	3	CARDINAL
taxlaw-2865	508	4	46	CARDINAL
taxlaw-2865	508	5	1986	DATE
taxlaw-2865	508	6	a. kel long	PERSON
taxlaw-2865	508	7	28	CARDINAL
taxlaw-2865	510	1	59	CARDINAL
taxlaw-2865	510	2	2001	DATE
taxlaw-2865	511	1	gregory j. naples	PERSON
taxlaw-2865	511	2	41	CARDINAL
taxlaw-2865	512	1	70	CARDINAL
taxlaw-2865	512	2	1988	DATE
taxlaw-2865	513	1	113 i.r.c	QUANTITY
taxlaw-2865	514	1	1015(a	CARDINAL
taxlaw-2865	515	1	114	CARDINAL
taxlaw-2865	517	1	1014(a	CARDINAL
taxlaw-2865	518	1	116	CARDINAL
taxlaw-2865	518	2	james s. judd	PERSON
taxlaw-2865	518	3	28	CARDINAL
taxlaw-2865	518	4	utah	GPE
taxlaw-2865	519	1	117 i.r.c	QUANTITY
taxlaw-2865	521	1	118	CARDINAL
taxlaw-2865	523	1	68	CARDINAL
taxlaw-2865	523	2	forty-year old	DATE
taxlaw-2865	523	3	100,000	MONEY
taxlaw-2865	523	4	$1 million	MONEY
taxlaw-2865	525	1	more than one year	DATE
taxlaw-2865	525	2	900,000	MONEY
taxlaw-2865	525	3	$1 million $100,000	MONEY
taxlaw-2865	527	1	two	CARDINAL
taxlaw-2865	529	1	4	CARDINAL
taxlaw-2865	530	1	three	CARDINAL
taxlaw-2865	531	1	first	ORDINAL
taxlaw-2865	532	1	hundreds of thousands	CARDINAL
taxlaw-2865	533	1	congress	ORG
taxlaw-2865	537	1	second	ORDINAL
taxlaw-2865	537	2	congress	ORG
taxlaw-2865	538	1	two	CARDINAL
taxlaw-2865	541	1	119	CARDINAL
taxlaw-2865	541	2	judy b. shepura	PERSON
taxlaw-2865	542	1	2015	CARDINAL
taxlaw-2865	543	1	120	CARDINAL
taxlaw-2865	543	2	jonathan g. blattmachr	PERSON
taxlaw-2865	543	3	j. rivlin	PERSON
taxlaw-2865	543	4	41	CARDINAL
taxlaw-2865	545	1	3, 4 (	PERCENT
taxlaw-2865	545	2	2014	DATE
taxlaw-2865	545	3	section 2036 or	LAW
taxlaw-2865	545	4	2038	CARDINAL
taxlaw-2865	546	1	121	CARDINAL
taxlaw-2865	547	1	671	CARDINAL
taxlaw-2865	547	2	122	CARDINAL
taxlaw-2865	547	3	jay a.	PERSON
taxlaw-2865	547	4	76	CARDINAL
taxlaw-2865	547	5	l. rev	PERSON
taxlaw-2865	547	6	375	CARDINAL
taxlaw-2865	547	7	2001	DATE
taxlaw-2865	548	1	2018	DATE
taxlaw-2865	548	2	69	CARDINAL
taxlaw-2865	550	1	third	ORDINAL
taxlaw-2865	551	1	one-half	CARDINAL
taxlaw-2865	552	1	5	CARDINAL
taxlaw-2865	554	1	two	CARDINAL
taxlaw-2865	555	1	first	ORDINAL
taxlaw-2865	556	1	second	ORDINAL
taxlaw-2865	556	2	only 123	CARDINAL
taxlaw-2865	556	3	118	CARDINAL
taxlaw-2865	557	1	124	CARDINAL
taxlaw-2865	559	1	austin w. bramwell	PERSON
taxlaw-2865	559	2	brad dillon & leah socash	ORG
taxlaw-2865	559	3	123	CARDINAL
taxlaw-2865	559	4	196	CARDINAL
taxlaw-2865	559	5	2015	CARDINAL
taxlaw-2865	560	1	125	CARDINAL
taxlaw-2865	560	2	turney p. berry & paul s. lee	ORG
taxlaw-2865	560	3	7 est	DATE
taxlaw-2865	563	1	l.j. 1,	PERSON
taxlaw-2865	563	2	28	DATE
taxlaw-2865	563	3	2014	DATE
taxlaw-2865	563	4	section 1014(b)(6	LAW
taxlaw-2865	564	1	alan s. gassman	PERSON
taxlaw-2865	564	2	christopher j. denicolo & kacie hohnadell	PERSON
taxlaw-2865	564	3	1 & 2	DATE
taxlaw-2865	564	4	40 est	QUANTITY
taxlaw-2865	566	1	3	CARDINAL
taxlaw-2865	566	2	3	DATE
taxlaw-2865	566	3	oct. 2013	DATE
taxlaw-2865	566	4	40 est	QUANTITY
taxlaw-2865	568	1	14 (nov. 2013	DATE
taxlaw-2865	569	1	126	CARDINAL
taxlaw-2865	569	2	james alm & leslie a. whittington	PERSON
taxlaw-2865	569	3	64	CARDINAL
taxlaw-2865	571	1	219	CARDINAL
taxlaw-2865	571	2	1997	DATE
taxlaw-2865	572	1	127	CARDINAL
taxlaw-2865	572	2	karen smith	PERSON
taxlaw-2865	572	3	conway &	ORG
taxlaw-2865	572	4	jonathan c. rork	PERSON
taxlaw-2865	572	5	59	CARDINAL
taxlaw-2865	572	6	123	CARDINAL
taxlaw-2865	572	7	2006	DATE
taxlaw-2865	572	8	jeffrey a. cooper	PERSON
taxlaw-2865	572	9	33	CARDINAL
taxlaw-2865	572	10	l. rev	PERSON
taxlaw-2865	572	11	835	CARDINAL
taxlaw-2865	572	12	842	CARDINAL
taxlaw-2865	572	13	2006	DATE
taxlaw-2865	572	14	cristobal young	ORG
taxlaw-2865	572	15	charles varner	PERSON
taxlaw-2865	572	16	ithai lurie & richard prisinzano	ORG
taxlaw-2865	572	17	81	CARDINAL
taxlaw-2865	574	1	421	CARDINAL
taxlaw-2865	574	2	2016	CARDINAL
taxlaw-2865	576	1	jon bakija & joel slemrod	ORG
taxlaw-2865	577	1	36	CARDINAL
taxlaw-2865	578	1	10645, 2004	DATE
taxlaw-2865	580	1	128	CARDINAL
taxlaw-2865	580	2	supra	PERSON
taxlaw-2865	580	3	127	CARDINAL
taxlaw-2865	582	1	70	CARDINAL
taxlaw-2865	583	1	new york	GPE
taxlaw-2865	583	2	california	GPE
taxlaw-2865	583	3	1,000,000	MONEY
taxlaw-2865	583	4	10,000,000	MONEY
taxlaw-2865	584	1	california	GPE
taxlaw-2865	585	1	new york	GPE
taxlaw-2865	585	2	california	GPE
taxlaw-2865	586	1	california	GPE
taxlaw-2865	586	2	$10 million	MONEY
taxlaw-2865	587	1	c. i.r.s	PERSON
taxlaw-2865	588	1	the last two decades	DATE
taxlaw-2865	589	1	congress	ORG
taxlaw-2865	589	2	arm.133	CARDINAL
taxlaw-2865	592	1	129	CARDINAL
taxlaw-2865	594	1	130	CARDINAL
taxlaw-2865	594	2	paul caron & jay a.	ORG
taxlaw-2865	594	3	150	CARDINAL
taxlaw-2865	594	4	1569	CARDINAL
taxlaw-2865	594	5	2016	CARDINAL
taxlaw-2865	595	1	131	CARDINAL
taxlaw-2865	595	2	alan rappeport	PERSON
taxlaw-2865	595	3	n.y.	GPE
taxlaw-2865	595	4	oct. 5	DATE
taxlaw-2865	595	5	2017	DATE
taxlaw-2865	596	1	2004 to 2013	DATE
taxlaw-2865	597	1	the treasury department’s	ORG
taxlaw-2865	598	1	obama	PERSON
taxlaw-2865	599	1	132	CARDINAL
taxlaw-2865	599	2	12	CARDINAL
taxlaw-2865	600	1	133	CARDINAL
taxlaw-2865	600	2	u.s.	GPE
taxlaw-2865	600	3	gao	PERSON
taxlaw-2865	600	4	gao-17	ORG
taxlaw-2865	600	5	500	CARDINAL
taxlaw-2865	600	6	506	CARDINAL
taxlaw-2865	600	7	1998	DATE
taxlaw-2865	600	8	between fiscal years 2011	DATE
taxlaw-2865	600	9	2016	DATE
taxlaw-2865	600	10	irs	ORG
taxlaw-2865	600	11	annual	DATE
taxlaw-2865	600	12	about $ 900 million	MONEY
taxlaw-2865	601	1	annual	DATE
taxlaw-2865	601	2	12,000	CARDINAL
taxlaw-2865	601	3	between fiscal year 2011	DATE
taxlaw-2865	601	4	fiscal year	DATE
taxlaw-2865	601	5	2016	DATE
taxlaw-2865	601	6	13 percent	PERCENT
taxlaw-2865	602	1	irs	ORG
taxlaw-2865	603	1	kristin e. hickman	PERSON
taxlaw-2865	603	2	63	CARDINAL
taxlaw-2865	603	3	duke l.j	PERSON
taxlaw-2865	603	4	1717	DATE
taxlaw-2865	603	5	1730	CARDINAL
taxlaw-2865	603	6	2014	DATE
taxlaw-2865	603	7	treasury	ORG
taxlaw-2865	603	8	irs	ORG
taxlaw-2865	604	1	bruce bartlett	PERSON
taxlaw-2865	604	2	irs	ORG
taxlaw-2865	604	3	jan. 17, 2014	DATE
taxlaw-2865	604	4	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-andpound-foolish	ORG
taxlaw-2865	605	1	irs	ORG
taxlaw-2865	605	2	irs	ORG
taxlaw-2865	605	3	mar. 5	DATE
taxlaw-2865	605	4	2017	DATE
taxlaw-2865	606	1	irs	ORG
taxlaw-2865	606	2	2016 year	DATE
taxlaw-2865	606	3	the sixth straight year	DATE
taxlaw-2865	606	4	just over 1 million	CARDINAL
taxlaw-2865	607	1	2004	DATE
taxlaw-2865	608	1	u.s.	GPE
taxlaw-2865	608	2	about 30 million	CARDINAL
taxlaw-2865	609	1	134	CARDINAL
taxlaw-2865	609	2	2017	CARDINAL
taxlaw-2865	609	3	21	DATE
taxlaw-2865	609	4	2018	DATE
taxlaw-2865	609	5	year 2016	DATE
taxlaw-2865	609	6	0.5%	PERCENT
taxlaw-2865	610	1	71	CARDINAL
taxlaw-2865	611	1	years	DATE
taxlaw-2865	611	2	decades	DATE
taxlaw-2865	612	1	years	DATE
taxlaw-2865	612	2	several decades	DATE
taxlaw-2865	617	1	d.	NORP
taxlaw-2865	618	1	135	CARDINAL
taxlaw-2865	618	2	joseph m. dodge & jay a.	PERSON
taxlaw-2865	618	3	81	CARDINAL
taxlaw-2865	619	1	l. j. 539	PERSON
taxlaw-2865	619	2	563	CARDINAL
taxlaw-2865	619	3	2006	DATE
taxlaw-2865	619	4	irs	ORG
taxlaw-2865	620	1	136	CARDINAL
taxlaw-2865	620	2	third	ORDINAL
taxlaw-2865	620	3	2008	DATE
taxlaw-2865	622	1	110-343	CARDINAL
taxlaw-2865	622	2	403	CARDINAL
taxlaw-2865	622	3	122	CARDINAL
taxlaw-2865	623	1	3765	CARDINAL
taxlaw-2865	623	2	3854	CARDINAL
taxlaw-2865	624	1	third	ORDINAL
taxlaw-2865	626	1	6045(g	CARDINAL
taxlaw-2865	627	1	third	ORDINAL
taxlaw-2865	629	1	137	CARDINAL
taxlaw-2865	630	1	6664(c	CARDINAL
taxlaw-2865	631	1	138 i.r.c	QUANTITY
taxlaw-2865	633	1	139	CARDINAL
taxlaw-2865	633	2	james m. poterba & scott	PERSON
taxlaw-2865	633	3	422	CARDINAL
taxlaw-2865	633	4	422	CARDINAL
taxlaw-2865	633	5	william g. gale	PERSON
taxlaw-2865	633	6	james r. hines jr.	PERSON
taxlaw-2865	633	7	joel slemrod	PERSON
taxlaw-2865	633	8	2001	DATE
taxlaw-2865	633	9	david m. herszenhorn	PERSON
taxlaw-2865	633	10	n.y.	GPE
taxlaw-2865	633	11	feb. 21	DATE
taxlaw-2865	633	12	2016	DATE
taxlaw-2865	633	13	biden	PERSON
taxlaw-2865	633	14	two-tenths	DATE
taxlaw-2865	633	15	1 percent	PERCENT
taxlaw-2865	634	1	140	CARDINAL
taxlaw-2865	634	2	edward n. wolff	PERSON
taxlaw-2865	634	3	a century	DATE
taxlaw-2865	634	4	america	GPE
taxlaw-2865	634	5	2017	CARDINAL
taxlaw-2865	635	1	christopher ingraham	PERSON
taxlaw-2865	635	2	1 percent	PERCENT
taxlaw-2865	635	3	the past 50 years	DATE
taxlaw-2865	635	4	72	DATE
taxlaw-2865	635	5	vol.10:1 columbia journal of tax	ORG
taxlaw-2865	636	1	congress	ORG
taxlaw-2865	636	2	one	CARDINAL
taxlaw-2865	637	1	three	CARDINAL
taxlaw-2865	637	2	1	CARDINAL
taxlaw-2865	637	3	2	CARDINAL
taxlaw-2865	637	4	3	CARDINAL
taxlaw-2865	639	1	1	CARDINAL
taxlaw-2865	640	1	well over a century	DATE
taxlaw-2865	641	1	at least one	CARDINAL
taxlaw-2865	642	1	congress	ORG
taxlaw-2865	644	1	2	CARDINAL
taxlaw-2865	645	1	approximately a century	DATE
taxlaw-2865	648	1	dec. 6	DATE
taxlaw-2865	648	2	2017	DATE
taxlaw-2865	649	1	20 percent	PERCENT
taxlaw-2865	649	2	90 percent	PERCENT
taxlaw-2865	649	3	america	GPE
taxlaw-2865	650	1	141	CARDINAL
taxlaw-2865	650	2	mark l. ascher	PERSON
taxlaw-2865	650	3	89	CARDINAL
taxlaw-2865	651	1	l. rev	PERSON
taxlaw-2865	651	2	69	CARDINAL
taxlaw-2865	651	3	73	DATE
taxlaw-2865	651	4	1990	DATE
taxlaw-2865	652	1	142	CARDINAL
taxlaw-2865	652	2	dennis l. belcher	PERSON
taxlaw-2865	652	3	mary louise fellows	PERSON
taxlaw-2865	652	4	58	CARDINAL
taxlaw-2865	653	1	93	CARDINAL
taxlaw-2865	653	2	john e. donaldson	PERSON
taxlaw-2865	653	3	50	CARDINAL
taxlaw-2865	653	4	lee l. rev	PERSON
taxlaw-2865	654	1	539	CARDINAL
taxlaw-2865	654	2	1993	DATE
taxlaw-2865	654	3	harry l. gutman	PERSON
taxlaw-2865	654	4	erta	DATE
taxlaw-2865	654	5	69 va	GPE
taxlaw-2865	655	1	l. rev	PERSON
taxlaw-2865	655	2	1183	CARDINAL
taxlaw-2865	655	3	1983	DATE
taxlaw-2865	655	4	paul b. stephan	PERSON
taxlaw-2865	655	5	72 va	GPE
taxlaw-2865	656	1	l. rev	PERSON
taxlaw-2865	656	2	1471	CARDINAL
taxlaw-2865	656	3	1986	DATE
taxlaw-2865	657	1	143	CARDINAL
taxlaw-2865	657	2	supra	PERSON
taxlaw-2865	657	3	142	CARDINAL
taxlaw-2865	658	1	144	CARDINAL
taxlaw-2865	659	1	43	CARDINAL
taxlaw-2865	659	2	145	CARDINAL
taxlaw-2865	661	1	96	CARDINAL
taxlaw-2865	661	2	122	CARDINAL
taxlaw-2865	661	3	1979	DATE
taxlaw-2865	664	1	73	CARDINAL
taxlaw-2865	665	1	nearly a century	DATE
taxlaw-2865	666	1	congress	ORG
taxlaw-2865	667	1	first	ORDINAL
taxlaw-2865	667	2	congress	ORG
taxlaw-2865	668	1	congress	ORG
taxlaw-2865	669	1	3	CARDINAL
taxlaw-2865	673	1	congress	ORG
taxlaw-2865	673	2	two	CARDINAL
taxlaw-2865	674	1	first	ORDINAL
taxlaw-2865	674	2	congress	ORG
taxlaw-2865	675	1	146	CARDINAL
taxlaw-2865	675	2	50	CARDINAL
taxlaw-2865	676	1	147	CARDINAL
taxlaw-2865	676	2	jay a.	PERSON
taxlaw-2865	676	3	79	CARDINAL
taxlaw-2865	677	1	l. rev	PERSON
taxlaw-2865	678	1	939 (2006	DATE
taxlaw-2865	679	1	148	CARDINAL
taxlaw-2865	679	2	supra	PERSON
taxlaw-2865	679	3	107	CARDINAL
taxlaw-2865	680	1	149	CARDINAL
taxlaw-2865	680	2	susan b. long	PERSON
taxlaw-2865	680	3	115	CARDINAL
taxlaw-2865	680	4	joel slemrod ed.	PERSON
taxlaw-2865	680	5	1992	DATE
taxlaw-2865	680	6	henrik jacobsen kleven	PERSON
taxlaw-2865	680	7	martin knudsen	PERSON
taxlaw-2865	680	8	claus thustrup kreiner	PERSON
taxlaw-2865	680	9	soren pedersen &	ORG
taxlaw-2865	680	10	emmanuel saez	PERSON
taxlaw-2865	680	11	79	CARDINAL
taxlaw-2865	680	12	651	CARDINAL
taxlaw-2865	680	13	2011	DATE
taxlaw-2865	680	14	niels johannesen	PERSON
taxlaw-2865	680	15	patrick langetieg	PERSON
taxlaw-2865	680	16	daniel reck	PERSON
taxlaw-2865	680	17	max risch & joel slemrod	ORG
taxlaw-2865	680	18	u.s.	GPE
taxlaw-2865	680	19	nat’l bureau of econ	ORG
taxlaw-2865	681	1	24366	DATE
taxlaw-2865	681	2	2018	DATE
taxlaw-2865	682	1	joel slemrod	PERSON
taxlaw-2865	682	2	nat’l bureau of econ	ORG
taxlaw-2865	683	1	24799	DATE
taxlaw-2865	683	2	2018	DATE
taxlaw-2865	685	1	150	CARDINAL
taxlaw-2865	685	2	134	CARDINAL
taxlaw-2865	686	1	151	CARDINAL
taxlaw-2865	688	1	third	ORDINAL
taxlaw-2865	688	2	120%	PERCENT
taxlaw-2865	689	1	150%	PERCENT
taxlaw-2865	689	2	second	ORDINAL
taxlaw-2865	690	1	153	CARDINAL
taxlaw-2865	690	2	congress	ORG
taxlaw-2865	690	3	120%	PERCENT
taxlaw-2865	697	1	close to a century	DATE
taxlaw-2865	699	1	congress	ORG
taxlaw-2865	700	1	152	CARDINAL
taxlaw-2865	706	1	1.170a-17(a)(3)(vi	CARDINAL
taxlaw-2865	707	1	sec	ORG
taxlaw-2865	707	2	6695a	DATE
taxlaw-2865	708	1	treasury	ORG
taxlaw-2865	708	2	the internal revenue service	ORG
taxlaw-2865	708	3	31	CARDINAL
taxlaw-2865	709	1	section 330(c	LAW
taxlaw-2865	711	1	153	CARDINAL
taxlaw-2865	712	1	6664(c	CARDINAL
taxlaw-2865	713	1	2018	DATE
taxlaw-2865	713	2	75	CARDINAL
taxlaw-2865	716	1	congress	ORG
taxlaw-2865	721	1	76	DATE
taxlaw-2865	722	1	vol.10:1 columbia journal of tax law	ORG