id	sid	eid	entity	type
taxlaw-3469	1	1	u.s.	GPE
taxlaw-3469	1	2	singh & aparna mathur	ORG
taxlaw-3469	2	1	two	CARDINAL
taxlaw-3469	2	2	u.s.	GPE
taxlaw-3469	3	1	u.s.	GPE
taxlaw-3469	3	2	the united states	GPE
taxlaw-3469	4	1	u.s.	GPE
taxlaw-3469	4	2	mnc	ORG
taxlaw-3469	4	3	the united states	GPE
taxlaw-3469	5	1	 principal	GPE
taxlaw-3469	5	2	pricewaterhousecoopers.	ORG
taxlaw-3469	7	1	american enterprise institute	ORG
taxlaw-3469	9	1	marco fiaccadori	PERSON
taxlaw-3469	9	2	joe murphy	PERSON
taxlaw-3469	9	3	alan viard	PERSON
taxlaw-3469	9	4	cody kallen	PERSON
taxlaw-3469	11	1	mailto:amathur@aei.org 200	PERSON
taxlaw-3469	12	1	10:2	CARDINAL
taxlaw-3469	12	2	i.	PERSON
taxlaw-3469	12	3	201 ii	QUANTITY
taxlaw-3469	13	1	202 iii	QUANTITY
taxlaw-3469	14	1	206	CARDINAL
taxlaw-3469	14	2	a. gilti	PERSON
taxlaw-3469	14	3	206	CARDINAL
taxlaw-3469	14	4	207	CARDINAL
taxlaw-3469	14	5	208	CARDINAL
taxlaw-3469	14	6	209	CARDINAL
taxlaw-3469	14	7	212	CARDINAL
taxlaw-3469	14	8	214	CARDINAL
taxlaw-3469	14	9	219	CARDINAL
taxlaw-3469	14	10	223 2019	CARDINAL
taxlaw-3469	14	11	201	CARDINAL
taxlaw-3469	14	12	u.s.	GPE
taxlaw-3469	14	13	i.	PERSON
taxlaw-3469	14	14	two	CARDINAL
taxlaw-3469	14	15	115-97	CARDINAL
taxlaw-3469	14	16	december 2017	DATE
taxlaw-3469	15	1	the united states	GPE
taxlaw-3469	16	1	1	CARDINAL
taxlaw-3469	16	2	u.s.	GPE
taxlaw-3469	16	3	the united states	GPE
taxlaw-3469	18	1	section 250	LAW
taxlaw-3469	18	2	u.s.	GPE
taxlaw-3469	18	3	the united states	GPE
taxlaw-3469	18	4	the united states	GPE
taxlaw-3469	18	5	european	NORP
taxlaw-3469	18	6	u.s.	GPE
taxlaw-3469	18	7	oecd	ORG
taxlaw-3469	19	1	4	CARDINAL
taxlaw-3469	19	2	5	CARDINAL
taxlaw-3469	19	3	european	NORP
taxlaw-3469	19	4	u.s.	GPE
taxlaw-3469	19	5	european	NORP
taxlaw-3469	19	6	germany	GPE
taxlaw-3469	20	1	6	CARDINAL
taxlaw-3469	20	2	the united states	GPE
taxlaw-3469	21	1	the united states.7 critics	ORG
taxlaw-3469	21	2	two	CARDINAL
taxlaw-3469	21	3	1	CARDINAL
taxlaw-3469	21	4	h. con	PERSON
taxlaw-3469	23	1	71	CARDINAL
taxlaw-3469	23	2	s. prt	PERSON
taxlaw-3469	24	1	115-20	CARDINAL
taxlaw-3469	24	2	december 2017	DATE
taxlaw-3469	24	3	370	CARDINAL
taxlaw-3469	25	1	2	CARDINAL
taxlaw-3469	26	1	375	CARDINAL
taxlaw-3469	26	2	3	CARDINAL
taxlaw-3469	26	3	mindy herzfeld	PERSON
taxlaw-3469	26	4	jan. 16, 2018	DATE
taxlaw-3469	27	1	4	CARDINAL
taxlaw-3469	28	1	stephanie soong johnston	PERSON
taxlaw-3469	28	2	eu commission	ORG
taxlaw-3469	28	3	u.s.	GPE
taxlaw-3469	28	4	jan. 1, 2018	DATE
taxlaw-3469	29	1	6	CARDINAL
taxlaw-3469	29	2	friedrich heinemann et al.	PERSON
taxlaw-3469	29	3	europe	LOC
taxlaw-3469	29	4	germany	GPE
taxlaw-3469	29	5	18	CARDINAL
taxlaw-3469	29	6	ctr	GPE
taxlaw-3469	31	1	dec. 2017	DATE
taxlaw-3469	32	1	david kamin et al	PERSON
taxlaw-3469	32	2	103	CARDINAL
taxlaw-3469	32	3	minn l. rev	PERSON
taxlaw-3469	32	4	2018	DATE
taxlaw-3469	33	1	8	CARDINAL
taxlaw-3469	36	1	10:2	CARDINAL
taxlaw-3469	38	1	two	CARDINAL
taxlaw-3469	38	2	u.s.	GPE
taxlaw-3469	39	1	oecd	ORG
taxlaw-3469	39	2	u.s.	GPE
taxlaw-3469	39	3	the united states	GPE
taxlaw-3469	40	1	the united states	GPE
taxlaw-3469	42	1	section ii	PERSON
taxlaw-3469	43	1	section ii	LAW
taxlaw-3469	46	1	u.s.	GPE
taxlaw-3469	49	1	two	CARDINAL
taxlaw-3469	50	1	first	ORDINAL
taxlaw-3469	52	1	second	ORDINAL
taxlaw-3469	53	1	one	CARDINAL
taxlaw-3469	53	2	firm.11	NORP
taxlaw-3469	56	1	9	CARDINAL
taxlaw-3469	57	1	10	CARDINAL
taxlaw-3469	58	1	11	CARDINAL
taxlaw-3469	59	1	2019	CARDINAL
taxlaw-3469	59	2	203	CARDINAL
taxlaw-3469	59	3	u.s.	GPE
taxlaw-3469	60	1	one-dollar	MONEY
taxlaw-3469	60	2	1	CARDINAL
taxlaw-3469	62	1	1	CARDINAL
taxlaw-3469	64	1	kt	ORG
taxlaw-3469	64	2	kt	ORG
taxlaw-3469	65	1	kt	ORG
taxlaw-3469	65	2	one	CARDINAL
taxlaw-3469	66	1	kt	ORG
taxlaw-3469	66	2	2.14	CARDINAL
taxlaw-3469	66	3	2	CARDINAL
taxlaw-3469	67	1	1	CARDINAL
taxlaw-3469	67	2	kt	ORG
taxlaw-3469	67	3	3	CARDINAL
taxlaw-3469	68	1	3	CARDINAL
taxlaw-3469	68	2	𝑟𝐾𝑡 + 𝑒𝑟𝐾𝑡	ORG
taxlaw-3469	69	1	12	CARDINAL
taxlaw-3469	69	2	alan j. auerbach et al.	PERSON
taxlaw-3469	69	3	james mirrlees et al	PERSON
taxlaw-3469	70	1	2010	DATE
taxlaw-3469	71	1	13	CARDINAL
taxlaw-3469	74	1	oecd	ORG
taxlaw-3469	74	2	oecd	ORG
taxlaw-3469	74	3	16	CARDINAL
taxlaw-3469	74	4	oecd	ORG
taxlaw-3469	74	5	2007	DATE
taxlaw-3469	77	1	14	CARDINAL
taxlaw-3469	78	1	zero	CARDINAL
taxlaw-3469	78	2	linear	ORG
taxlaw-3469	79	1	15	CARDINAL
taxlaw-3469	80	1	204	CARDINAL
taxlaw-3469	82	1	10:2	CARDINAL
taxlaw-3469	84	1	zero	CARDINAL
taxlaw-3469	86	1	20	DATE
taxlaw-3469	86	2	21	DATE
taxlaw-3469	87	1	100 percent	PERCENT
taxlaw-3469	87	2	2022	CARDINAL
taxlaw-3469	87	3	section 168(k	LAW
taxlaw-3469	87	4	13201	DATE
taxlaw-3469	88	1	first	ORDINAL
taxlaw-3469	88	2	first	ORDINAL
taxlaw-3469	88	3	second	ORDINAL
taxlaw-3469	89	1	16	CARDINAL
taxlaw-3469	89	2	oecd	ORG
taxlaw-3469	89	3	supra	PERSON
taxlaw-3469	89	4	13	CARDINAL
taxlaw-3469	89	5	17	CARDINAL
taxlaw-3469	91	1	18	CARDINAL
taxlaw-3469	93	1	115-97	CARDINAL
taxlaw-3469	94	1	19	CARDINAL
taxlaw-3469	95	1	20	CARDINAL
taxlaw-3469	98	1	21	CARDINAL
taxlaw-3469	98	2	one dollar	MONEY
taxlaw-3469	101	1	2019	CARDINAL
taxlaw-3469	101	2	205	CARDINAL
taxlaw-3469	101	3	u.s.	GPE
taxlaw-3469	102	1	22	CARDINAL
taxlaw-3469	102	2	u.s.	GPE
taxlaw-3469	102	3	u.s.	GPE
taxlaw-3469	104	1	u.s.	GPE
taxlaw-3469	104	2	u.s.	GPE
taxlaw-3469	105	1	only one	CARDINAL
taxlaw-3469	106	1	24	CARDINAL
taxlaw-3469	107	1	one	CARDINAL
taxlaw-3469	107	2	two	CARDINAL
taxlaw-3469	108	1	oecd	ORG
taxlaw-3469	108	2	oecd	ORG
taxlaw-3469	108	3	jurisdiction.26	GPE
taxlaw-3469	109	1	output.27	PERSON
taxlaw-3469	110	1	28	CARDINAL
taxlaw-3469	112	1	22	CARDINAL
taxlaw-3469	115	1	23	CARDINAL
taxlaw-3469	115	2	18	CARDINAL
taxlaw-3469	116	1	24	CARDINAL
taxlaw-3469	116	2	michael p. devereux & rachel griffith	PERSON
taxlaw-3469	116	3	10	CARDINAL
taxlaw-3469	117	1	107	CARDINAL
taxlaw-3469	117	2	2003	DATE
taxlaw-3469	118	1	25	CARDINAL
taxlaw-3469	118	2	oecd	ORG
taxlaw-3469	118	3	10	CARDINAL
taxlaw-3469	118	4	oecd publ’g	ORG
taxlaw-3469	118	5	2013	DATE
taxlaw-3469	119	1	26	CARDINAL
taxlaw-3469	120	1	d.	NORP
taxlaw-3469	120	2	oecd	ORG
taxlaw-3469	120	3	8-10	DATE
taxlaw-3469	120	4	2015	DATE
taxlaw-3469	120	5	oecd publ’g	ORG
taxlaw-3469	120	6	2015	DATE
taxlaw-3469	121	1	27	CARDINAL
taxlaw-3469	121	2	oecd	ORG
taxlaw-3469	121	3	supra	PERSON
taxlaw-3469	121	4	25	CARDINAL
taxlaw-3469	121	5	20	CARDINAL
taxlaw-3469	122	1	8	CARDINAL
taxlaw-3469	124	1	28	CARDINAL
taxlaw-3469	124	2	kartikeya singh & aparna mathur	ORG
taxlaw-3469	125	1	inst	PERSON
taxlaw-3469	126	1	2017-02	DATE
taxlaw-3469	126	2	2017	DATE
taxlaw-3469	127	1	206	CARDINAL
taxlaw-3469	129	1	10:2	CARDINAL
taxlaw-3469	130	1	two	CARDINAL
taxlaw-3469	132	1	one dollar	MONEY
taxlaw-3469	133	1	4	CARDINAL
taxlaw-3469	134	1	4 𝑌𝑡	QUANTITY
taxlaw-3469	134	2	𝑟𝐾𝑡 + 𝑒𝑟𝐾𝑡 + 𝐷𝑡	ORG
taxlaw-3469	134	3	one-dollar	MONEY
taxlaw-3469	134	4	5	CARDINAL
taxlaw-3469	135	1	5 𝑌𝑡	QUANTITY
taxlaw-3469	135	2	𝑟𝐾𝑡 + 𝑒𝑟𝐾𝑡	ORG
taxlaw-3469	140	1	oecd	ORG
taxlaw-3469	140	2	oecd	ORG
taxlaw-3469	142	1	fdii a. gilti section 951a	PERSON
taxlaw-3469	142	2	u.s.	GPE
taxlaw-3469	142	3	29	CARDINAL
taxlaw-3469	142	4	kyle pomerleau	PERSON
taxlaw-3469	142	5	oecd	ORG
taxlaw-3469	142	6	402	CARDINAL
taxlaw-3469	142	7	2013	DATE
taxlaw-3469	143	1	30	CARDINAL
taxlaw-3469	144	1	207	CARDINAL
taxlaw-3469	144	2	u.s.	GPE
taxlaw-3469	144	3	section 250	LAW
taxlaw-3469	144	4	50 percent	PERCENT
taxlaw-3469	144	5	21 percent	PERCENT
taxlaw-3469	144	6	u.s.	GPE
taxlaw-3469	144	7	10.5 percent	PERCENT
taxlaw-3469	145	1	u.s.	GPE
taxlaw-3469	145	2	us	GPE
taxlaw-3469	145	3	u.s.	GPE
taxlaw-3469	145	4	eci	PERSON
taxlaw-3469	146	1	u.s.	GPE
taxlaw-3469	147	1	10 percent	PERCENT
taxlaw-3469	147	2	u.s.	GPE
taxlaw-3469	147	3	80 percent	PERCENT
taxlaw-3469	147	4	u.s.	GPE
taxlaw-3469	148	1	u.s.	GPE
taxlaw-3469	148	2	10.5 percent	PERCENT
taxlaw-3469	148	3	10 percent	PERCENT
taxlaw-3469	148	4	u.s.	GPE
taxlaw-3469	149	1	u.s.	GPE
taxlaw-3469	149	2	10.5 percent	PERCENT
taxlaw-3469	150	1	u.s.	GPE
taxlaw-3469	150	2	the united states	GPE
taxlaw-3469	151	1	section 250	LAW
taxlaw-3469	151	2	u.s.	GPE
taxlaw-3469	151	3	37.5 percent	PERCENT
taxlaw-3469	152	1	36	CARDINAL
taxlaw-3469	152	2	13.125 percent	PERCENT
taxlaw-3469	152	3	62.5 percent	PERCENT
taxlaw-3469	152	4	21 percent	PERCENT
taxlaw-3469	152	5	u.s.	GPE
taxlaw-3469	152	6	u.s.	GPE
taxlaw-3469	153	1	u.s.	GPE
taxlaw-3469	153	2	u.s.	GPE
taxlaw-3469	153	3	31	CARDINAL
taxlaw-3469	155	1	32	CARDINAL
taxlaw-3469	155	2	years 2026	DATE
taxlaw-3469	155	3	21.875 percent	PERCENT
taxlaw-3469	157	1	33	CARDINAL
taxlaw-3469	159	1	34	CARDINAL
taxlaw-3469	162	1	35	CARDINAL
taxlaw-3469	163	1	u.s.	GPE
taxlaw-3469	165	1	36	CARDINAL
taxlaw-3469	165	2	years 2026	DATE
taxlaw-3469	165	3	21.875 percent	PERCENT
taxlaw-3469	167	1	37	CARDINAL
taxlaw-3469	167	2	208	CARDINAL
taxlaw-3469	169	1	10:2	CARDINAL
taxlaw-3469	169	2	10 percent	PERCENT
taxlaw-3469	173	1	first	ORDINAL
taxlaw-3469	174	1	4	CARDINAL
taxlaw-3469	174	2	5	CARDINAL
taxlaw-3469	174	3	kt	ORG
taxlaw-3469	178	1	10 percent	PERCENT
taxlaw-3469	179	1	10 percent	PERCENT
taxlaw-3469	179	2	two	CARDINAL
taxlaw-3469	180	1	u.s.	GPE
taxlaw-3469	181	1	38 i.r.c §250(b	QUANTITY
taxlaw-3469	182	1	39	CARDINAL
taxlaw-3469	183	1	40 i.r.c §250(b)(4	QUANTITY
taxlaw-3469	183	2	41	CARDINAL
taxlaw-3469	184	1	42	CARDINAL
taxlaw-3469	184	2	2019	DATE
taxlaw-3469	184	3	209	CARDINAL
taxlaw-3469	184	4	u.s.	GPE
taxlaw-3469	184	5	u.s.	GPE
taxlaw-3469	184	6	u.s.	GPE
taxlaw-3469	186	1	u.s.	GPE
taxlaw-3469	186	2	u.s.	GPE
taxlaw-3469	186	3	non-u.s	NORP
taxlaw-3469	186	4	13.125 percent	PERCENT
taxlaw-3469	186	5	the united states	GPE
taxlaw-3469	186	6	as low as 10.5 percent	PERCENT
taxlaw-3469	187	1	drd	ORG
taxlaw-3469	187	2	u.s.	GPE
taxlaw-3469	188	1	u.s.	GPE
taxlaw-3469	189	1	the u.s. treasury	ORG
taxlaw-3469	193	1	”45	CARDINAL
taxlaw-3469	193	2	the united states	GPE
taxlaw-3469	193	3	u.s.	GPE
taxlaw-3469	193	4	mnc	ORG
taxlaw-3469	193	5	43	CARDINAL
taxlaw-3469	193	6	oecd	ORG
taxlaw-3469	195	1	kartikeya singh &aparna mathur beps	ORG
taxlaw-3469	195	2	sept. 16, 2013	DATE
taxlaw-3469	196	1	44	CARDINAL
taxlaw-3469	196	2	45	CARDINAL
taxlaw-3469	196	3	oecd	ORG
taxlaw-3469	196	4	supra	PERSON
taxlaw-3469	196	5	26	CARDINAL
taxlaw-3469	196	6	3	CARDINAL
taxlaw-3469	197	1	13	CARDINAL
taxlaw-3469	197	2	38	DATE
taxlaw-3469	197	3	210	CARDINAL
taxlaw-3469	199	1	10:2	CARDINAL
taxlaw-3469	202	1	u.s.	GPE
taxlaw-3469	202	2	mnc	ORG
taxlaw-3469	202	3	the united states	GPE
taxlaw-3469	205	1	oecd	ORG
taxlaw-3469	205	2	oecd	ORG
taxlaw-3469	205	3	8	CARDINAL
taxlaw-3469	206	1	48	CARDINAL
taxlaw-3469	206	2	jurisdiction.49	PERSON
taxlaw-3469	207	1	u.s.	GPE
taxlaw-3469	207	2	beps	PERSON
taxlaw-3469	208	1	us	GPE
taxlaw-3469	209	1	47	CARDINAL
taxlaw-3469	209	2	oecd	ORG
taxlaw-3469	209	3	supra	PERSON
taxlaw-3469	209	4	25	CARDINAL
taxlaw-3469	209	5	13	CARDINAL
taxlaw-3469	210	1	48	CARDINAL
taxlaw-3469	210	2	oecd	ORG
taxlaw-3469	210	3	supra	PERSON
taxlaw-3469	210	4	26	CARDINAL
taxlaw-3469	210	5	63	CARDINAL
taxlaw-3469	211	1	38-9	DATE
taxlaw-3469	211	2	50	CARDINAL
taxlaw-3469	211	3	oecd	ORG
taxlaw-3469	211	4	supra	PERSON
taxlaw-3469	211	5	25	CARDINAL
taxlaw-3469	211	6	18	CARDINAL
taxlaw-3469	211	7	51	CARDINAL
taxlaw-3469	211	8	kamin et al.	PERSON
taxlaw-3469	211	9	7	CARDINAL
taxlaw-3469	211	10	56	CARDINAL
taxlaw-3469	211	11	2019	CARDINAL
taxlaw-3469	211	12	211	CARDINAL
taxlaw-3469	211	13	u.s.	GPE
taxlaw-3469	212	1	52	CARDINAL
taxlaw-3469	212	2	53	DATE
taxlaw-3469	212	3	u.s.	GPE
taxlaw-3469	214	1	fdii54	ORG
taxlaw-3469	215	1	the united states	GPE
taxlaw-3469	217	1	$10 million	MONEY
taxlaw-3469	217	2	year 0	DATE
taxlaw-3469	218	1	five years	DATE
taxlaw-3469	218	2	year 1	DATE
taxlaw-3469	218	3	the end of year 5.55	DATE
taxlaw-3469	218	4	year 1 with each year	DATE
taxlaw-3469	218	5	two	CARDINAL
taxlaw-3469	218	6	10 percent	PERCENT
taxlaw-3469	218	7	20 percent	PERCENT
taxlaw-3469	219	1	30 percent	PERCENT
taxlaw-3469	221	1	1	CARDINAL
taxlaw-3469	221	2	1	CARDINAL
taxlaw-3469	222	1	4	CARDINAL
taxlaw-3469	222	2	5	CARDINAL
taxlaw-3469	222	3	2	CARDINAL
taxlaw-3469	222	4	each year	DATE
taxlaw-3469	223	1	52	CARDINAL
taxlaw-3469	223	2	martin a. sullivan	PERSON
taxlaw-3469	224	1	158	CARDINAL
taxlaw-3469	224	2	jan 29, 2018	DATE
taxlaw-3469	225	1	53	CARDINAL
taxlaw-3469	225	2	martin a. sullivan	PERSON
taxlaw-3469	225	3	89	CARDINAL
taxlaw-3469	225	4	int’l 587	PRODUCT
taxlaw-3469	225	5	feb. 12, 2018	DATE
taxlaw-3469	226	1	54	CARDINAL
taxlaw-3469	226	2	u.s.	GPE
taxlaw-3469	226	3	u.s.	GPE
taxlaw-3469	227	1	55	CARDINAL
taxlaw-3469	227	2	the beginning of the year	DATE
taxlaw-3469	229	1	212	CARDINAL
taxlaw-3469	231	1	10:2	CARDINAL
taxlaw-3469	231	2	2	CARDINAL
taxlaw-3469	233	1	section ii	LAW
taxlaw-3469	233	2	$4.8 million	MONEY
taxlaw-3469	233	3	$7.3 million	MONEY
taxlaw-3469	237	1	the 10 percent	PERCENT
taxlaw-3469	240	1	58	DATE
taxlaw-3469	241	1	one	CARDINAL
taxlaw-3469	241	2	56	CARDINAL
taxlaw-3469	241	3	supra	PERSON
taxlaw-3469	241	4	52	CARDINAL
taxlaw-3469	242	1	kamin et al.	PERSON
taxlaw-3469	242	2	7	CARDINAL
taxlaw-3469	242	3	46	DATE
taxlaw-3469	242	4	57	CARDINAL
taxlaw-3469	242	5	rachel griffith et al	PERSON
taxlaw-3469	242	6	914	CARDINAL
taxlaw-3469	242	7	926	CARDINAL
taxlaw-3469	242	8	james mirrlees et al.	PERSON
taxlaw-3469	242	9	2010	DATE
taxlaw-3469	243	1	58	DATE
taxlaw-3469	246	1	2019	CARDINAL
taxlaw-3469	246	2	213	CARDINAL
taxlaw-3469	246	3	u.s.	GPE
taxlaw-3469	246	4	10 percent	PERCENT
taxlaw-3469	247	1	seven percent	PERCENT
taxlaw-3469	249	1	seven percent	PERCENT
taxlaw-3469	249	2	annual	DATE
taxlaw-3469	250	1	the 10 percent	PERCENT
taxlaw-3469	252	1	10 percent	PERCENT
taxlaw-3469	253	1	a given year	DATE
taxlaw-3469	253	2	those years	DATE
taxlaw-3469	254	1	u.s.	GPE
taxlaw-3469	255	1	u.s.	GPE
taxlaw-3469	258	1	59	CARDINAL
taxlaw-3469	258	2	michael santoli	PERSON
taxlaw-3469	258	3	a full year	DATE
taxlaw-3469	258	4	cnbc	ORG
taxlaw-3469	258	5	june 18, 2018	DATE
taxlaw-3469	259	1	60	CARDINAL
taxlaw-3469	259	2	section 4310	LAW
taxlaw-3469	261	1	115-97	CARDINAL
taxlaw-3469	261	2	131	CARDINAL
taxlaw-3469	262	1	2054	CARDINAL
taxlaw-3469	262	2	2017	CARDINAL
taxlaw-3469	263	1	61	CARDINAL
taxlaw-3469	263	2	roger j. grabowsi et al	PERSON
taxlaw-3469	263	3	2017	CARDINAL
taxlaw-3469	263	4	u.s.	GPE
taxlaw-3469	263	5	2017	CARDINAL
taxlaw-3469	264	1	62	CARDINAL
taxlaw-3469	265	1	63	CARDINAL
taxlaw-3469	267	1	griffith et al.	PERSON
taxlaw-3469	267	2	supra	PERSON
taxlaw-3469	267	3	57	CARDINAL
taxlaw-3469	267	4	977	CARDINAL
taxlaw-3469	269	1	214	CARDINAL
taxlaw-3469	270	1	10:2	CARDINAL
taxlaw-3469	271	1	the 10 percent	PERCENT
taxlaw-3469	271	2	high.64	PERSON
taxlaw-3469	271	3	other years	DATE
taxlaw-3469	273	1	any given year	DATE
taxlaw-3469	273	2	the 10 percent	PERCENT
taxlaw-3469	273	3	u.s.	GPE
taxlaw-3469	273	4	mnc	ORG
taxlaw-3469	274	1	10 percent	PERCENT
taxlaw-3469	274	2	that year	DATE
taxlaw-3469	274	3	zero	CARDINAL
taxlaw-3469	275	1	future years	DATE
taxlaw-3469	283	1	2	CARDINAL
taxlaw-3469	284	1	the united states	GPE
taxlaw-3469	284	2	zero	CARDINAL
taxlaw-3469	284	3	zero	CARDINAL
taxlaw-3469	284	4	each year	DATE
taxlaw-3469	285	1	u.s.	GPE
taxlaw-3469	285	2	mnc	ORG
taxlaw-3469	285	3	the united states	GPE
taxlaw-3469	286	1	years 0 through 5	DATE
taxlaw-3469	286	2	3	CARDINAL
taxlaw-3469	286	3	64	CARDINAL
taxlaw-3469	286	4	7	CARDINAL
taxlaw-3469	286	5	46	DATE
taxlaw-3469	287	1	65	CARDINAL
taxlaw-3469	290	1	1.951a-(1)(c)(3)(i)1	CARDINAL
taxlaw-3469	290	2	83	DATE
taxlaw-3469	291	1	51,072	CARDINAL
taxlaw-3469	291	2	51,093	CARDINAL
taxlaw-3469	291	3	oct. 10, 2018	DATE
taxlaw-3469	291	4	“united states	GPE
taxlaw-3469	291	5	u.s.	GPE
taxlaw-3469	291	6	united states	GPE
taxlaw-3469	291	7	u.s.	GPE
taxlaw-3469	291	8	the year	DATE
taxlaw-3469	291	9	the year	DATE
taxlaw-3469	296	1	83	CARDINAL
taxlaw-3469	297	1	51,072	CARDINAL
taxlaw-3469	297	2	51,093	CARDINAL
taxlaw-3469	297	3	oct. 10, 2018	DATE
taxlaw-3469	297	4	united states	GPE
taxlaw-3469	297	5	10 percent	PERCENT
taxlaw-3469	297	6	the year	DATE
taxlaw-3469	298	1	66	CARDINAL
taxlaw-3469	298	2	the united states	GPE
taxlaw-3469	298	3	andrew lyon & william a. mcbride	ORG
taxlaw-3469	298	4	nat	ORG
taxlaw-3469	299	1	2018 spring	DATE
taxlaw-3469	299	2	washington	GPE
taxlaw-3469	299	3	dc	GPE
taxlaw-3469	299	4	may 17, 2018	DATE
taxlaw-3469	300	1	67	CARDINAL
taxlaw-3469	300	2	u.s.	GPE
taxlaw-3469	300	3	2022	CARDINAL
taxlaw-3469	300	4	five years	DATE
taxlaw-3469	302	1	174	CARDINAL
taxlaw-3469	302	2	december 31	DATE
taxlaw-3469	302	3	2021	CARDINAL
taxlaw-3469	303	1	115-97	CARDINAL
taxlaw-3469	303	2	215	CARDINAL
taxlaw-3469	303	3	u.s.	GPE
taxlaw-3469	303	4	3	CARDINAL
taxlaw-3469	303	5	the united states68	GPE
taxlaw-3469	303	6	2	CARDINAL
taxlaw-3469	303	7	u.s.	GPE
taxlaw-3469	303	8	21 percent	PERCENT
taxlaw-3469	304	1	zero	CARDINAL
taxlaw-3469	304	2	each year	DATE
taxlaw-3469	305	1	37.5 percent	PERCENT
taxlaw-3469	305	2	each year	DATE
taxlaw-3469	305	3	the 21 percent	PERCENT
taxlaw-3469	305	4	u.s.	GPE
taxlaw-3469	307	1	$0.6 million	MONEY
taxlaw-3469	308	1	u.s.	GPE
taxlaw-3469	309	1	21 percent	PERCENT
taxlaw-3469	310	1	u.s.	GPE
taxlaw-3469	310	2	only 62.5 percent	PERCENT
taxlaw-3469	311	1	37.5 percent	PERCENT
taxlaw-3469	311	2	u.s.	GPE
taxlaw-3469	313	1	zero	CARDINAL
taxlaw-3469	315	1	years 0 through 5	DATE
taxlaw-3469	315	2	4	CARDINAL
taxlaw-3469	315	3	4	CARDINAL
taxlaw-3469	315	4	68	CARDINAL
taxlaw-3469	315	5	u.s.	GPE
taxlaw-3469	316	1	69	CARDINAL
taxlaw-3469	317	1	year 0	DATE
taxlaw-3469	318	1	years prior to year zero	DATE
taxlaw-3469	318	2	greater than $10 million	MONEY
taxlaw-3469	318	3	216	CARDINAL
taxlaw-3469	320	1	10:2	CARDINAL
taxlaw-3469	320	2	zero	CARDINAL
taxlaw-3469	321	1	zero	CARDINAL
taxlaw-3469	322	1	year 0	DATE
taxlaw-3469	322	2	u.s.	GPE
taxlaw-3469	322	3	71	CARDINAL
taxlaw-3469	322	4	u.s.	GPE
taxlaw-3469	322	5	10.5 percent	PERCENT
taxlaw-3469	323	1	section 250	LAW
taxlaw-3469	323	2	u.s.	GPE
taxlaw-3469	323	3	u.s.	GPE
taxlaw-3469	323	4	50 percent	PERCENT
taxlaw-3469	323	5	50 percent	PERCENT
taxlaw-3469	323	6	50 percent	PERCENT
taxlaw-3469	323	7	half	CARDINAL
taxlaw-3469	323	8	the united states	GPE
taxlaw-3469	324	1	80 percent	PERCENT
taxlaw-3469	324	2	the united states	GPE
taxlaw-3469	324	3	u.s.	GPE
taxlaw-3469	324	4	two	CARDINAL
taxlaw-3469	324	5	50%	PERCENT
taxlaw-3469	324	6	62.5%	PERCENT
taxlaw-3469	325	1	irr	ORG
taxlaw-3469	325	2	5	CARDINAL
taxlaw-3469	325	3	5	CARDINAL
taxlaw-3469	325	4	npv	ORG
taxlaw-3469	325	5	united states versus overseas	ORG
taxlaw-3469	325	6	70	CARDINAL
taxlaw-3469	325	7	u.s.	GPE
taxlaw-3469	326	1	u.s.	GPE
taxlaw-3469	326	2	the united states	GPE
taxlaw-3469	327	1	71	CARDINAL
taxlaw-3469	327	2	$4.8 million	MONEY
taxlaw-3469	329	1	72	CARDINAL
taxlaw-3469	331	1	2019	CARDINAL
taxlaw-3469	331	2	217	CARDINAL
taxlaw-3469	331	3	u.s.	GPE
taxlaw-3469	331	4	years 0 through 5	DATE
taxlaw-3469	331	5	1	CARDINAL
taxlaw-3469	331	6	3	CARDINAL
taxlaw-3469	331	7	1	CARDINAL
taxlaw-3469	331	8	4	CARDINAL
taxlaw-3469	333	1	u.s.	GPE
taxlaw-3469	334	1	u.s.	GPE
taxlaw-3469	334	2	the united states	GPE
taxlaw-3469	334	3	$8.69 million	MONEY
taxlaw-3469	334	4	$8.95 million	MONEY
taxlaw-3469	335	1	the united states	GPE
taxlaw-3469	336	1	npv	ORG
taxlaw-3469	336	2	capital.73	PERSON
taxlaw-3469	338	1	greater than $127 thousand	MONEY
taxlaw-3469	338	2	two	CARDINAL
taxlaw-3469	338	3	73	CARDINAL
taxlaw-3469	338	4	the united states	GPE
taxlaw-3469	339	1	$8.95 million	MONEY
taxlaw-3469	340	1	74	CARDINAL
taxlaw-3469	340	2	218	CARDINAL
taxlaw-3469	342	1	10:2	CARDINAL
taxlaw-3469	342	2	the united states	GPE
taxlaw-3469	343	1	1.3 percent	PERCENT
taxlaw-3469	343	2	1.7 percent	PERCENT
taxlaw-3469	343	3	$2.4 million	MONEY
taxlaw-3469	343	4	$4.8 million	MONEY
taxlaw-3469	344	1	$127 thousand	MONEY
taxlaw-3469	344	2	$10 million	MONEY
taxlaw-3469	347	1	1	CARDINAL
taxlaw-3469	348	1	between 0 percent and 50 percent	PERCENT
taxlaw-3469	348	2	1	CARDINAL
taxlaw-3469	348	3	u.s.	GPE
taxlaw-3469	348	4	the united states	GPE
taxlaw-3469	348	5	zero	CARDINAL
taxlaw-3469	349	1	1	CARDINAL
taxlaw-3469	349	2	1	CARDINAL
taxlaw-3469	349	3	the united states	GPE
taxlaw-3469	350	1	the united states	GPE
taxlaw-3469	350	2	above zero	CARDINAL
taxlaw-3469	351	1	13.125 percent	PERCENT
taxlaw-3469	351	2	2019	CARDINAL
taxlaw-3469	351	3	219	CARDINAL
taxlaw-3469	351	4	u.s.	GPE
taxlaw-3469	356	1	76	CARDINAL
taxlaw-3469	356	2	first	ORDINAL
taxlaw-3469	357	1	10 percent	PERCENT
taxlaw-3469	358	1	second	ORDINAL
taxlaw-3469	358	2	10 percent	PERCENT
taxlaw-3469	359	1	u.s.	GPE
taxlaw-3469	359	2	mnc	ORG
taxlaw-3469	359	3	1	CARDINAL
taxlaw-3469	361	1	u.s.	GPE
taxlaw-3469	361	2	the 10 percent	PERCENT
taxlaw-3469	361	3	close to zero	CARDINAL
taxlaw-3469	362	1	8.5 percent	PERCENT
taxlaw-3469	364	1	oecd	ORG
taxlaw-3469	364	2	approximately 25 percent	PERCENT
taxlaw-3469	364	3	zero	CARDINAL
taxlaw-3469	364	4	75	CARDINAL
taxlaw-3469	364	5	section 904	LAW
taxlaw-3469	365	1	76	CARDINAL
taxlaw-3469	365	2	kamin et al.	PERSON
taxlaw-3469	365	3	7	CARDINAL
taxlaw-3469	365	4	77	CARDINAL
taxlaw-3469	367	1	2018	DATE
taxlaw-3469	367	2	daniel bunn	PERSON
taxlaw-3469	367	3	623	CARDINAL
taxlaw-3469	369	1	79	CARDINAL
taxlaw-3469	371	1	10:2	CARDINAL
taxlaw-3469	371	2	8.5 percent	PERCENT
taxlaw-3469	372	1	section 168(k	LAW
taxlaw-3469	372	2	section 13201	LAW
taxlaw-3469	373	1	the united states	GPE
taxlaw-3469	373	2	between 2018	DATE
taxlaw-3469	373	3	2022	CARDINAL
taxlaw-3469	373	4	2.80	CARDINAL
taxlaw-3469	373	5	2	CARDINAL
taxlaw-3469	373	6	1	CARDINAL
taxlaw-3469	374	1	the united states	GPE
taxlaw-3469	374	2	years 0 through 5	DATE
taxlaw-3469	374	3	6	CARDINAL
taxlaw-3469	375	1	6	CARDINAL
taxlaw-3469	375	2	the united states	GPE
taxlaw-3469	375	3	6	CARDINAL
taxlaw-3469	375	4	3	CARDINAL
taxlaw-3469	377	1	6	CARDINAL
taxlaw-3469	377	2	1 through	CARDINAL
taxlaw-3469	377	3	10 percent	PERCENT
taxlaw-3469	379	1	$2.4 million	MONEY
taxlaw-3469	379	2	80	CARDINAL
taxlaw-3469	381	1	supra	PERSON
taxlaw-3469	381	2	29	CARDINAL
taxlaw-3469	381	3	2	CARDINAL
taxlaw-3469	381	4	2019	CARDINAL
taxlaw-3469	381	5	221	CARDINAL
taxlaw-3469	381	6	u.s.	GPE
taxlaw-3469	381	7	$4.8 million	MONEY
taxlaw-3469	381	8	$2.4 million	MONEY
taxlaw-3469	382	1	37.5 percent	PERCENT
taxlaw-3469	383	1	37.5 percent	PERCENT
taxlaw-3469	383	2	u.s.	GPE
taxlaw-3469	383	3	37.5 percent	PERCENT
taxlaw-3469	385	1	zero	CARDINAL
taxlaw-3469	386	1	zero	CARDINAL
taxlaw-3469	386	2	the year	DATE
taxlaw-3469	387	1	year 0	DATE
taxlaw-3469	388	1	8.5 percent	PERCENT
taxlaw-3469	388	2	every subsequent year	DATE
taxlaw-3469	388	3	7.83	CARDINAL
taxlaw-3469	388	4	u.s.	GPE
taxlaw-3469	388	5	50 percent	PERCENT
taxlaw-3469	388	6	years	DATE
taxlaw-3469	388	7	1	CARDINAL
taxlaw-3469	389	1	the 10 percent	PERCENT
taxlaw-3469	389	2	u.s.	GPE
taxlaw-3469	390	1	u.s.	GPE
taxlaw-3469	390	2	80 percent	PERCENT
taxlaw-3469	390	3	u.s.	GPE
taxlaw-3469	391	1	82	CARDINAL
taxlaw-3469	392	1	83	CARDINAL
taxlaw-3469	392	2	7	CARDINAL
taxlaw-3469	392	3	u.s.	GPE
taxlaw-3469	392	4	3	CARDINAL
taxlaw-3469	393	1	only 40 percent	PERCENT
taxlaw-3469	393	2	u.s.	GPE
taxlaw-3469	393	3	just over 60 percent	PERCENT
taxlaw-3469	393	4	u.s.	GPE
taxlaw-3469	394	1	84	CARDINAL
taxlaw-3469	394	2	u.s.	GPE
taxlaw-3469	395	1	u.s.	GPE
taxlaw-3469	395	2	section 78 gross-up	LAW
taxlaw-3469	397	1	85	CARDINAL
taxlaw-3469	399	1	861	PRODUCT
taxlaw-3469	399	2	u.s.	GPE
taxlaw-3469	399	3	13.125 percent	PERCENT
taxlaw-3469	400	1	sullivan	PERSON
taxlaw-3469	400	2	53	CARDINAL
taxlaw-3469	401	1	u.s.	GPE
taxlaw-3469	402	1	222	CARDINAL
taxlaw-3469	404	1	10:2	CARDINAL
taxlaw-3469	404	2	7	CARDINAL
taxlaw-3469	404	3	overseas86	ORG
taxlaw-3469	404	4	irr	ORG
taxlaw-3469	404	5	8	CARDINAL
taxlaw-3469	404	6	8	CARDINAL
taxlaw-3469	404	7	npv	ORG
taxlaw-3469	404	8	united states versus overseas	ORG
taxlaw-3469	404	9	the united states	GPE
taxlaw-3469	406	1	approximately $38 thousand	MONEY
taxlaw-3469	406	2	$10 million	MONEY
taxlaw-3469	406	3	barely 86	CARDINAL
taxlaw-3469	406	4	section 78 gross-up (i.e.	LAW
taxlaw-3469	407	1	2019	CARDINAL
taxlaw-3469	407	2	223	CARDINAL
taxlaw-3469	407	3	u.s.	GPE
taxlaw-3469	407	4	half a percent	PERCENT
taxlaw-3469	408	1	the united states	GPE
taxlaw-3469	409	1	the united states	GPE
taxlaw-3469	412	1	u.s.	GPE
taxlaw-3469	412	2	the united states	GPE
taxlaw-3469	413	1	npv	ORG
taxlaw-3469	413	2	the united states	GPE
taxlaw-3469	414	1	u.s.	GPE
taxlaw-3469	414	2	mnc	ORG
taxlaw-3469	414	3	the united states	GPE
taxlaw-3469	415	1	u.s.	GPE
taxlaw-3469	415	2	u.s.	GPE
taxlaw-3469	415	3	u.s.	GPE
taxlaw-3469	415	4	u.s.	GPE
taxlaw-3469	416	1	the united states	GPE
taxlaw-3469	417	1	us	GPE
taxlaw-3469	421	1	u.s.	GPE
taxlaw-3469	421	2	u.s.	GPE
taxlaw-3469	422	1	u.s.	GPE
taxlaw-3469	423	1	the united states	GPE
taxlaw-3469	424	1	section 59a	LAW
taxlaw-3469	426	1	section 172	LAW
taxlaw-3469	426	2	section 13302	LAW
taxlaw-3469	426	3	u.s.	GPE
taxlaw-3469	427	1	224	CARDINAL
taxlaw-3469	429	1	10:2	CARDINAL
taxlaw-3469	429	2	the united states	GPE
taxlaw-3469	430	1	the united states	GPE
taxlaw-3469	430	2	first	ORDINAL