id	sid	eid	entity	type
taxlaw-3566	1	1	j.d. 2019	PERSON
taxlaw-3566	1	2	columbia law school	ORG
taxlaw-3566	2	1	2015	CARDINAL
taxlaw-3566	3	1	first	ORDINAL
taxlaw-3566	3	2	second	ORDINAL
taxlaw-3566	7	1	sec	ORG
taxlaw-3566	8	1	228	CARDINAL
taxlaw-3566	10	1	10:2	CARDINAL
taxlaw-3566	10	2	i.	PERSON
taxlaw-3566	10	3	229 ii	QUANTITY
taxlaw-3566	11	1	229	CARDINAL
taxlaw-3566	11	2	230	CARDINAL
taxlaw-3566	11	3	231	CARDINAL
taxlaw-3566	11	4	234 iii	QUANTITY
taxlaw-3566	12	1	236	CARDINAL
taxlaw-3566	12	2	236	CARDINAL
taxlaw-3566	12	3	238	CARDINAL
taxlaw-3566	13	1	241	CARDINAL
taxlaw-3566	13	2	241	CARDINAL
taxlaw-3566	13	3	243	CARDINAL
taxlaw-3566	13	4	246	CARDINAL
taxlaw-3566	13	5	247 2019	CARDINAL
taxlaw-3566	13	6	229	CARDINAL
taxlaw-3566	14	1	2015	CARDINAL
taxlaw-3566	19	1	one	CARDINAL
taxlaw-3566	21	1	sec	ORG
taxlaw-3566	22	1	sec	ORG
taxlaw-3566	24	1	dodd	PERSON
taxlaw-3566	26	1	2015	DATE
taxlaw-3566	26	2	congress	ORG
taxlaw-3566	28	1	january 1, 2018	DATE
taxlaw-3566	28	2	2015	CARDINAL
taxlaw-3566	30	1	past years	DATE
taxlaw-3566	33	1	section ii	PERSON
taxlaw-3566	37	1	230	CARDINAL
taxlaw-3566	39	1	10:2	CARDINAL
taxlaw-3566	40	1	today	DATE
taxlaw-3566	44	1	goldstein v. s.e.c.	PERSON
taxlaw-3566	46	1	dodd	PERSON
taxlaw-3566	47	1	1	CARDINAL
taxlaw-3566	47	2	nov. 8, 2018	DATE
taxlaw-3566	48	1	2	CARDINAL
taxlaw-3566	49	1	david m. schizer	PERSON
taxlaw-3566	49	2	section 1260	LAW
taxlaw-3566	49	3	2002	DATE
taxlaw-3566	50	1	4	CARDINAL
taxlaw-3566	51	1	nov. 8, 2018	DATE
taxlaw-3566	52	1	5	CARDINAL
taxlaw-3566	53	1	nov. 8, 2018	DATE
taxlaw-3566	53	2	one	CARDINAL
taxlaw-3566	53	3	1940	DATE
taxlaw-3566	54	1	section 3(c)(1	LAW
taxlaw-3566	54	2	up to 100	CARDINAL
taxlaw-3566	54	3	section 3(c)(7	LAW
taxlaw-3566	54	4	around 2,000	CARDINAL
taxlaw-3566	55	1	more than $1 million	MONEY
taxlaw-3566	55	2	200,000	MONEY
taxlaw-3566	55	3	annual	DATE
taxlaw-3566	55	4	300,000	MONEY
taxlaw-3566	56	1	$5 million	MONEY
taxlaw-3566	57	1	6	CARDINAL
taxlaw-3566	57	2	goldstein v. s.e.c.	PERSON
taxlaw-3566	57	3	451	CARDINAL
taxlaw-3566	57	4	877	CARDINAL
taxlaw-3566	57	5	875	CARDINAL
taxlaw-3566	57	6	d.c	GPE
taxlaw-3566	57	7	2006	DATE
taxlaw-3566	58	1	7	CARDINAL
taxlaw-3566	58	2	dodd	PERSON
taxlaw-3566	59	1	111	CARDINAL
taxlaw-3566	59	2	4173	DATE
taxlaw-3566	59	3	section 203(b)(3	LAW
taxlaw-3566	60	1	https://www.investopedia.com/terms/f/fund.asp 2019	CARDINAL
taxlaw-3566	60	2	231	CARDINAL
taxlaw-3566	60	3	2015	CARDINAL
taxlaw-3566	61	1	annual	DATE
taxlaw-3566	67	1	1940	DATE
taxlaw-3566	67	2	1940	DATE
taxlaw-3566	69	1	”11	ORG
taxlaw-3566	69	2	advisers.12	GPE
taxlaw-3566	70	1	section 2(a)(41	LAW
taxlaw-3566	70	2	3	CARDINAL
taxlaw-3566	70	3	5	DATE
taxlaw-3566	70	4	12	CARDINAL
taxlaw-3566	70	5	the end of the last preceding fiscal quarter	DATE
taxlaw-3566	70	6	the end of such quarter	DATE
taxlaw-3566	70	7	the end of the last preceding fiscal quarter	DATE
taxlaw-3566	70	8	the end of such quarter	DATE
taxlaw-3566	70	9	the end of the last preceding fiscal quarter	DATE
taxlaw-3566	71	1	8	CARDINAL
taxlaw-3566	71	2	salvatore massa	PERSON
taxlaw-3566	71	3	8	CARDINAL
taxlaw-3566	71	4	mary	PERSON
taxlaw-3566	72	1	l. rev	PERSON
taxlaw-3566	72	2	1	CARDINAL
taxlaw-3566	72	3	3	DATE
taxlaw-3566	72	4	2016	CARDINAL
taxlaw-3566	73	1	9	CARDINAL
taxlaw-3566	73	2	james r. repetti	PERSON
taxlaw-3566	73	3	67	CARDINAL
taxlaw-3566	73	4	l. rev	PERSON
taxlaw-3566	73	5	971	CARDINAL
taxlaw-3566	73	6	996	CARDINAL
taxlaw-3566	73	7	1992	DATE
taxlaw-3566	74	1	10 massa	QUANTITY
taxlaw-3566	74	2	supra	PERSON
taxlaw-3566	74	3	8	CARDINAL
taxlaw-3566	74	4	3	CARDINAL
taxlaw-3566	74	5	11	CARDINAL
taxlaw-3566	75	1	5	CARDINAL
taxlaw-3566	75	2	12	CARDINAL
taxlaw-3566	75	3	13	CARDINAL
taxlaw-3566	75	4	2(a)(41	CARDINAL
taxlaw-3566	75	5	15	CARDINAL
taxlaw-3566	76	1	2012	DATE
taxlaw-3566	77	1	232	CARDINAL
taxlaw-3566	79	1	10:2	CARDINAL
taxlaw-3566	81	1	sec	ORG
taxlaw-3566	82	1	113	CARDINAL
taxlaw-3566	82	2	sec	ORG
taxlaw-3566	83	1	sec	ORG
taxlaw-3566	84	1	118	CARDINAL
taxlaw-3566	84	2	sec	ORG
taxlaw-3566	84	3	more than one	CARDINAL
taxlaw-3566	85	1	”17	EVENT
taxlaw-3566	85	2	sec	ORG
taxlaw-3566	86	1	sec	ORG
taxlaw-3566	86	2	sec	ORG
taxlaw-3566	87	1	19	CARDINAL
taxlaw-3566	87	2	sec	ORG
taxlaw-3566	89	1	14	CARDINAL
taxlaw-3566	89	2	massa	PERSON
taxlaw-3566	89	3	supra	PERSON
taxlaw-3566	89	4	8	CARDINAL
taxlaw-3566	89	5	9	CARDINAL
taxlaw-3566	89	6	15	CARDINAL
taxlaw-3566	89	7	5847	CARDINAL
taxlaw-3566	89	8	113	CARDINAL
taxlaw-3566	89	9	oct. 21, 1969	DATE
taxlaw-3566	90	1	nov. 15, 2018	DATE
taxlaw-3566	91	1	16	CARDINAL
taxlaw-3566	92	1	17	CARDINAL
taxlaw-3566	93	1	6295	CARDINAL
taxlaw-3566	94	1	118	CARDINAL
taxlaw-3566	94	2	dec. 23, 1970	DATE
taxlaw-3566	95	1	nov. 15, 2018	DATE
taxlaw-3566	96	1	18	CARDINAL
taxlaw-3566	97	1	19	CARDINAL
taxlaw-3566	97	2	craig s. tyle	PERSON
taxlaw-3566	97	3	december 1999	DATE
taxlaw-3566	97	4	dec. 8, 1999	DATE
taxlaw-3566	98	1	20	CARDINAL
taxlaw-3566	99	1	d.	NORP
taxlaw-3566	99	2	2019	DATE
taxlaw-3566	99	3	233	CARDINAL
taxlaw-3566	99	4	2015	CARDINAL
taxlaw-3566	100	1	section 34(b	LAW
taxlaw-3566	101	1	sec	ORG
taxlaw-3566	102	1	sec	ORG
taxlaw-3566	102	2	section 22(c	LAW
taxlaw-3566	102	3	jon d. hammes	PERSON
taxlaw-3566	102	4	sec	ORG
taxlaw-3566	102	5	five	CARDINAL
taxlaw-3566	102	6	1	CARDINAL
taxlaw-3566	102	7	2	CARDINAL
taxlaw-3566	102	8	3	CARDINAL
taxlaw-3566	102	9	4	CARDINAL
taxlaw-3566	102	10	5	CARDINAL
taxlaw-3566	103	1	sec	ORG
taxlaw-3566	103	2	misvaluation	ORG
taxlaw-3566	103	3	one	CARDINAL
taxlaw-3566	103	4	3(c)(1	CARDINAL
taxlaw-3566	103	5	3(c)(7	DATE
taxlaw-3566	103	6	7(d).26	CARDINAL
taxlaw-3566	103	7	sec	ORG
taxlaw-3566	103	8	dodd	PERSON
taxlaw-3566	103	9	1	CARDINAL
taxlaw-3566	103	10	2	CARDINAL
taxlaw-3566	103	11	3	CARDINAL
taxlaw-3566	103	12	three	CARDINAL
taxlaw-3566	104	1	206	CARDINAL
taxlaw-3566	105	1	21 massa	QUANTITY
taxlaw-3566	105	2	supra	PERSON
taxlaw-3566	105	3	8	CARDINAL
taxlaw-3566	105	4	17	CARDINAL
taxlaw-3566	105	5	15 u.s.c.§ 80a-33(b	DATE
taxlaw-3566	105	6	2012	DATE
taxlaw-3566	106	1	22	CARDINAL
taxlaw-3566	107	1	24	DATE
taxlaw-3566	108	1	24	CARDINAL
taxlaw-3566	109	1	25	CARDINAL
taxlaw-3566	109	2	25	CARDINAL
taxlaw-3566	109	3	3-11351	CARDINAL
taxlaw-3566	109	4	section 8a	LAW
taxlaw-3566	109	5	1933	DATE
taxlaw-3566	109	6	2003	DATE
taxlaw-3566	110	1	nov. 24, 2018	DATE
taxlaw-3566	110	2	heartland group’s	ORG
taxlaw-3566	111	1	26	CARDINAL
taxlaw-3566	111	2	nora jordan	PERSON
taxlaw-3566	111	3	davis polk & wardwell	ORG
taxlaw-3566	111	4	1	CARDINAL
taxlaw-3566	111	5	4	DATE
taxlaw-3566	111	6	9	DATE
taxlaw-3566	111	7	nov. 17	DATE
taxlaw-3566	111	8	2015	DATE
taxlaw-3566	112	1	27	CARDINAL
taxlaw-3566	113	1	nov. 16,	DATE
taxlaw-3566	113	2	2018	DATE
taxlaw-3566	114	1	29	CARDINAL
taxlaw-3566	114	2	jordan	GPE
taxlaw-3566	114	3	supra	PERSON
taxlaw-3566	114	4	26	CARDINAL
taxlaw-3566	114	5	13	CARDINAL
taxlaw-3566	115	1	nov. 16,	DATE
taxlaw-3566	115	2	2018	DATE
taxlaw-3566	116	1	234	CARDINAL
taxlaw-3566	117	1	10:2	CARDINAL
taxlaw-3566	117	2	sec	ORG
taxlaw-3566	117	3	dodd	PERSON
taxlaw-3566	117	4	fewer than 15	CARDINAL
taxlaw-3566	117	5	the preceding 12 months	DATE
taxlaw-3566	118	1	32	CARDINAL
taxlaw-3566	118	2	less than $150 million	MONEY
taxlaw-3566	118	3	cftc	ORG
taxlaw-3566	119	1	33	CARDINAL
taxlaw-3566	120	1	1933	DATE
taxlaw-3566	120	2	1934	DATE
taxlaw-3566	122	1	35	CARDINAL
taxlaw-3566	122	2	virginia	GPE
taxlaw-3566	123	1	v. sandberg	PERSON
taxlaw-3566	124	1	the supreme court	ORG
taxlaw-3566	124	2	the united states	GPE
taxlaw-3566	125	1	second	ORDINAL
taxlaw-3566	125	2	seventh	ORDINAL
taxlaw-3566	125	3	valuations.37	PERSON
taxlaw-3566	128	1	capital gains research bureau, inc.	ORG
taxlaw-3566	128	2	375	CARDINAL
taxlaw-3566	128	3	180	CARDINAL
taxlaw-3566	128	4	1963	DATE
taxlaw-3566	128	5	section 206	LAW
taxlaw-3566	129	1	30	CARDINAL
taxlaw-3566	129	2	jordan	GPE
taxlaw-3566	129	3	26	CARDINAL
taxlaw-3566	129	4	13	CARDINAL
taxlaw-3566	130	1	16	CARDINAL
taxlaw-3566	131	1	33	CARDINAL
taxlaw-3566	131	2	18	CARDINAL
taxlaw-3566	132	1	34	CARDINAL
taxlaw-3566	133	1	34	CARDINAL
taxlaw-3566	133	2	35 massa	QUANTITY
taxlaw-3566	133	3	supra	PERSON
taxlaw-3566	133	4	8	CARDINAL
taxlaw-3566	133	5	41	CARDINAL
taxlaw-3566	134	1	36	CARDINAL
taxlaw-3566	135	1	42-43	CARDINAL
taxlaw-3566	135	2	virginia bankshares, inc.	ORG
taxlaw-3566	136	1	v. sandberg	PERSON
taxlaw-3566	136	2	501	CARDINAL
taxlaw-3566	136	3	1083	CARDINAL
taxlaw-3566	136	4	1991	DATE
taxlaw-3566	137	1	37	CARDINAL
taxlaw-3566	138	1	corp.	ORG
taxlaw-3566	138	2	655	CARDINAL
taxlaw-3566	138	3	105	CARDINAL
taxlaw-3566	138	4	2d	DATE
taxlaw-3566	138	5	2011	DATE
taxlaw-3566	139	1	fulton	GPE
taxlaw-3566	139	2	cty	GPE
taxlaw-3566	140	1	ret	ORG
taxlaw-3566	143	1	675	CARDINAL
taxlaw-3566	143	2	1047	CARDINAL
taxlaw-3566	143	3	7th	ORDINAL
taxlaw-3566	143	4	2012	DATE
taxlaw-3566	143	5	barclays bank plc	ORG
taxlaw-3566	143	6	sec	ORG
taxlaw-3566	143	7	litig	PERSON
taxlaw-3566	143	8	09	CARDINAL
taxlaw-3566	143	9	1989	DATE
taxlaw-3566	143	10	pac	ORG
taxlaw-3566	143	11	2011	DATE
taxlaw-3566	143	12	31548	DATE
taxlaw-3566	143	13	jan 5, 2011	DATE
taxlaw-3566	144	1	2019	CARDINAL
taxlaw-3566	144	2	235	CARDINAL
taxlaw-3566	144	3	2015	CARDINAL
taxlaw-3566	144	4	one	CARDINAL
taxlaw-3566	144	5	new york	GPE
taxlaw-3566	144	6	stefan lumiere	PERSON
taxlaw-3566	144	7	2017	CARDINAL
taxlaw-3566	144	8	$1 million	MONEY
taxlaw-3566	144	9	three years	DATE
taxlaw-3566	144	10	the recent years	DATE
taxlaw-3566	144	11	billions	CARDINAL
taxlaw-3566	144	12	8	MONEY
taxlaw-3566	144	13	sec	ORG
taxlaw-3566	144	14	561,000	MONEY
taxlaw-3566	145	1	sec	ORG
taxlaw-3566	147	1	sec	ORG
taxlaw-3566	148	1	new york times	ORG
taxlaw-3566	148	2	donald trump’s	PERSON
taxlaw-3566	148	3	dozens	CARDINAL
taxlaw-3566	148	4	millions	CARDINAL
taxlaw-3566	148	5	irs	ORG
taxlaw-3566	152	1	38	CARDINAL
taxlaw-3566	152	2	united states	GPE
taxlaw-3566	152	3	249	CARDINAL
taxlaw-3566	152	4	f. supp	PERSON
taxlaw-3566	153	1	3d 748	CARDINAL
taxlaw-3566	153	2	2017	CARDINAL
taxlaw-3566	154	1	39	CARDINAL
taxlaw-3566	154	2	one	CARDINAL
taxlaw-3566	154	3	new york	GPE
taxlaw-3566	154	4	18 months	DATE
taxlaw-3566	155	1	june 14, 2017	DATE
taxlaw-3566	156	1	40	CARDINAL
taxlaw-3566	157	1	gemini fund services llc	ORG
taxlaw-3566	159	1	3-18348	CARDINAL
taxlaw-3566	159	2	january 22, 2018	DATE
taxlaw-3566	159	3	llc (‘gemini	ORG
taxlaw-3566	161	1	43	CARDINAL
taxlaw-3566	161	2	sec	ORG
taxlaw-3566	161	3	finops	ORG
taxlaw-3566	161	4	jan. 31, 2018	DATE
taxlaw-3566	162	1	44	CARDINAL
taxlaw-3566	163	1	45	CARDINAL
taxlaw-3566	163	2	david barstow et al.	PERSON
taxlaw-3566	163	3	n. y. times	ORG
taxlaw-3566	163	4	oct. 2, 2018	DATE
taxlaw-3566	165	1	hundreds of millions	MONEY
taxlaw-3566	165	2	just $41.4 million	MONEY
taxlaw-3566	166	1	the next decade	DATE
taxlaw-3566	166	2	more than 16	CARDINAL
taxlaw-3566	167	1	236	CARDINAL
taxlaw-3566	169	1	10:2	CARDINAL
taxlaw-3566	170	1	today	DATE
taxlaw-3566	173	1	irs	ORG
taxlaw-3566	176	1	november 2	DATE
taxlaw-3566	176	2	2015.47	CARDINAL
taxlaw-3566	176	3	1982	DATE
taxlaw-3566	176	4	1997.48	CARDINAL
taxlaw-3566	176	5	the tax year	DATE
taxlaw-3566	177	1	1	CARDINAL
taxlaw-3566	177	2	irs	ORG
taxlaw-3566	177	3	46	CARDINAL
taxlaw-3566	177	4	rachel l. partain	PERSON
taxlaw-3566	177	5	33	CARDINAL
taxlaw-3566	177	6	rej	PERSON
taxlaw-3566	177	7	two	CARDINAL
taxlaw-3566	179	1	47	CARDINAL
taxlaw-3566	181	1	from 2002 to 2011	DATE
taxlaw-3566	181	2	the united states	GPE
taxlaw-3566	181	3	over 10,000	CARDINAL
taxlaw-3566	182	1	nearly two-thirds	CARDINAL
taxlaw-3566	182	2	more than 1,000	CARDINAL
taxlaw-3566	183	1	irs	ORG
taxlaw-3566	184	1	51	CARDINAL
taxlaw-3566	188	1	6225(b)(1	CARDINAL
taxlaw-3566	189	1	2019	CARDINAL
taxlaw-3566	189	2	237	CARDINAL
taxlaw-3566	189	3	2015	CARDINAL
taxlaw-3566	189	4	2	CARDINAL
taxlaw-3566	189	5	irs	ORG
taxlaw-3566	189	6	section 6221(a	LAW
taxlaw-3566	189	7	year	DATE
taxlaw-3566	190	1	section 6225	LAW
taxlaw-3566	190	2	39.6%	PERCENT
taxlaw-3566	190	3	section 1 or	LAW
taxlaw-3566	190	4	section 11.54	LAW
taxlaw-3566	191	1	”55	ORG
taxlaw-3566	192	1	section 6221(b	LAW
taxlaw-3566	192	2	two	CARDINAL
taxlaw-3566	192	3	1	CARDINAL
taxlaw-3566	192	4	100	CARDINAL
taxlaw-3566	192	5	2	CARDINAL
taxlaw-3566	193	1	57	CARDINAL
taxlaw-3566	194	1	”58	ORG
taxlaw-3566	194	2	irs	ORG
taxlaw-3566	194	3	level.59	PERSON
taxlaw-3566	194	4	section 6226	LAW
taxlaw-3566	194	5	45 days	DATE
taxlaw-3566	194	6	two per cent	MONEY
taxlaw-3566	194	7	katten muchin	PERSON
taxlaw-3566	194	8	rosenman llp	ORG
taxlaw-3566	194	9	july 12, 2018	DATE
taxlaw-3566	194	10	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime	CARDINAL
taxlaw-3566	195	1	53 reg-136118016	DATE
taxlaw-3566	195	2	2017	CARDINAL
taxlaw-3566	195	3	9	CARDINAL
taxlaw-3566	195	4	nov. 20, 2018	DATE
taxlaw-3566	196	1	54	CARDINAL
taxlaw-3566	196	2	46	CARDINAL
taxlaw-3566	196	3	26	CARDINAL
taxlaw-3566	197	1	6225	DATE
taxlaw-3566	198	1	55	CARDINAL
taxlaw-3566	198	2	floyd cuff & jerald david august	ORG
taxlaw-3566	198	3	75	CARDINAL
taxlaw-3566	199	1	inst	PERSON
taxlaw-3566	200	1	fed	ORG
taxlaw-3566	201	1	14.07	CARDINAL
taxlaw-3566	201	2	2018	DATE
taxlaw-3566	202	1	56	CARDINAL
taxlaw-3566	202	2	2017-28	CARDINAL
taxlaw-3566	202	3	53	CARDINAL
taxlaw-3566	202	4	57	CARDINAL
taxlaw-3566	203	1	d.	NORP
taxlaw-3566	203	2	58	CARDINAL
taxlaw-3566	203	3	mary conway et al.	PERSON
taxlaw-3566	203	4	davis polk & wardwell llp	ORG
taxlaw-3566	203	5	1	CARDINAL
taxlaw-3566	203	6	3	DATE
taxlaw-3566	203	7	june 06, 2018	DATE
taxlaw-3566	204	1	59	CARDINAL
taxlaw-3566	204	2	60	CARDINAL
taxlaw-3566	204	3	partain	ORG
taxlaw-3566	204	4	46	CARDINAL
taxlaw-3566	204	5	26	CARDINAL
taxlaw-3566	206	1	61	CARDINAL
taxlaw-3566	206	2	conway	GPE
taxlaw-3566	206	3	58	DATE
taxlaw-3566	206	4	3	CARDINAL
taxlaw-3566	206	5	62	CARDINAL
taxlaw-3566	206	6	partain	ORG
taxlaw-3566	206	7	46	CARDINAL
taxlaw-3566	206	8	26	CARDINAL
taxlaw-3566	207	1	6226(c)(2	CARDINAL
taxlaw-3566	208	1	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime 238	TIME
taxlaw-3566	209	1	10:2	CARDINAL
taxlaw-3566	209	2	the united states	GPE
taxlaw-3566	213	1	irs	ORG
taxlaw-3566	215	1	irs	ORG
taxlaw-3566	216	1	january 1, 2018	DATE
taxlaw-3566	217	1	one	CARDINAL
taxlaw-3566	218	1	section 6225	LAW
taxlaw-3566	218	2	reviewed years	DATE
taxlaw-3566	218	3	the adjustment year	DATE
taxlaw-3566	219	1	70	CARDINAL
taxlaw-3566	219	2	63 2017-28	CARDINAL
taxlaw-3566	219	3	53	CARDINAL
taxlaw-3566	219	4	26	CARDINAL
taxlaw-3566	220	1	6223(a	CARDINAL
taxlaw-3566	221	1	64	CARDINAL
taxlaw-3566	222	1	52	CARDINAL
taxlaw-3566	223	1	66	CARDINAL
taxlaw-3566	224	1	26	CARDINAL
taxlaw-3566	224	2	301	CARDINAL
taxlaw-3566	225	1	nov. 20, 2018	DATE
taxlaw-3566	226	1	69	CARDINAL
taxlaw-3566	226	2	46	CARDINAL
taxlaw-3566	226	3	26 u.s.c §	MONEY
taxlaw-3566	227	1	70	CARDINAL
taxlaw-3566	227	2	239	CARDINAL
taxlaw-3566	227	3	2015	CARDINAL
taxlaw-3566	228	1	new york	GPE
taxlaw-3566	228	2	nysba	ORG
taxlaw-3566	228	3	2015	CARDINAL
taxlaw-3566	228	4	nysba report”).72	WORK_OF_ART
taxlaw-3566	229	1	section 6241(7	LAW
taxlaw-3566	230	1	irs	ORG
taxlaw-3566	230	2	the past taxable years	DATE
taxlaw-3566	231	1	section 6241(7	LAW
taxlaw-3566	234	1	nysba	ORG
taxlaw-3566	235	1	the reviewed year	DATE
taxlaw-3566	236	1	75	CARDINAL
taxlaw-3566	236	2	nysba	ORG
taxlaw-3566	236	3	1	CARDINAL
taxlaw-3566	236	4	2	CARDINAL
taxlaw-3566	236	5	the reviewed year	DATE
taxlaw-3566	236	6	3	CARDINAL
taxlaw-3566	236	7	4	CARDINAL
taxlaw-3566	237	1	one	CARDINAL
taxlaw-3566	237	2	nysba	ORG
taxlaw-3566	238	1	nysba	ORG
taxlaw-3566	238	2	6225	DATE
taxlaw-3566	238	3	71	CARDINAL
taxlaw-3566	238	4	cuff & august	ORG
taxlaw-3566	238	5	55	CARDINAL
taxlaw-3566	238	6	72	CARDINAL
taxlaw-3566	238	7	new york	GPE
taxlaw-3566	238	8	2015	DATE
taxlaw-3566	238	9	1347	CARDINAL
taxlaw-3566	238	10	may 25,	DATE
taxlaw-3566	238	11	2016	DATE
taxlaw-3566	239	1	73	CARDINAL
taxlaw-3566	240	1	92	CARDINAL
taxlaw-3566	242	1	93	CARDINAL
taxlaw-3566	243	1	75	CARDINAL
taxlaw-3566	244	1	94	DATE
taxlaw-3566	245	1	76	CARDINAL
taxlaw-3566	248	1	10:2	CARDINAL
taxlaw-3566	248	2	the re reviewed year	DATE
taxlaw-3566	248	3	three	CARDINAL
taxlaw-3566	248	4	1	CARDINAL
taxlaw-3566	248	5	2	CARDINAL
taxlaw-3566	248	6	section 6226	LAW
taxlaw-3566	248	7	3	CARDINAL
taxlaw-3566	248	8	two	CARDINAL
taxlaw-3566	249	1	2018	DATE
taxlaw-3566	249	2	301.6241-1(a)(2	CARDINAL
taxlaw-3566	250	1	391.6241-1(a)(2	DATE
taxlaw-3566	250	2	year	DATE
taxlaw-3566	250	3	the adjustment year	DATE
taxlaw-3566	251	1	2018	DATE
taxlaw-3566	251	2	treasury	ORG
taxlaw-3566	251	3	nysba	ORG
taxlaw-3566	261	1	95	CARDINAL
taxlaw-3566	262	1	26	CARDINAL
taxlaw-3566	262	2	1	CARDINAL
taxlaw-3566	262	3	301	CARDINAL
taxlaw-3566	262	4	aug. 17, 2018	DATE
taxlaw-3566	263	1	81	CARDINAL
taxlaw-3566	263	2	26	CARDINAL
taxlaw-3566	263	3	301	CARDINAL
taxlaw-3566	263	4	aug. 9, 2018	DATE
taxlaw-3566	264	1	82	CARDINAL
taxlaw-3566	264	2	supra	PERSON
taxlaw-3566	264	3	80	CARDINAL
taxlaw-3566	264	4	227	CARDINAL
taxlaw-3566	265	1	220	CARDINAL
taxlaw-3566	265	2	241	CARDINAL
taxlaw-3566	265	3	2015	CARDINAL
taxlaw-3566	271	1	investment.87	NORP
taxlaw-3566	272	1	88	CARDINAL
taxlaw-3566	273	1	89	CARDINAL
taxlaw-3566	274	1	84	CARDINAL
taxlaw-3566	274	2	monica gianni	PERSON
taxlaw-3566	274	3	6	CARDINAL
taxlaw-3566	275	1	j. 50,	PERSON
taxlaw-3566	275	2	52	DATE
taxlaw-3566	275	3	2016	CARDINAL
taxlaw-3566	276	1	85	CARDINAL
taxlaw-3566	276	2	donald b. susswein & miriam l. fisher	PERSON
taxlaw-3566	276	3	ali cle	PERSON
taxlaw-3566	276	4	sy004 ali-aba 189	PERSON
taxlaw-3566	276	5	2016	CARDINAL
taxlaw-3566	276	6	goldstein v. s.e.c.	PERSON
taxlaw-3566	276	7	supra	PERSON
taxlaw-3566	276	8	6	CARDINAL
taxlaw-3566	276	9	876	CARDINAL
taxlaw-3566	277	1	86	CARDINAL
taxlaw-3566	277	2	susswein & fisher	ORG
taxlaw-3566	277	3	supra	PERSON
taxlaw-3566	277	4	85	CARDINAL
taxlaw-3566	278	1	87	CARDINAL
taxlaw-3566	283	1	10:2	CARDINAL
taxlaw-3566	284	1	benefit.91	PERSON
taxlaw-3566	284	2	one hundred	CARDINAL
taxlaw-3566	284	3	more than one hundred	CARDINAL
taxlaw-3566	285	1	section ii	LAW
taxlaw-3566	285	2	96	DATE
taxlaw-3566	289	1	6225	CARDINAL
taxlaw-3566	289	2	6226	DATE
taxlaw-3566	291	1	”99 one	CARDINAL
taxlaw-3566	291	2	91	CARDINAL
taxlaw-3566	293	1	the previous years	DATE
taxlaw-3566	294	1	92	CARDINAL
taxlaw-3566	294	2	susswein & fisher	ORG
taxlaw-3566	294	3	supra	PERSON
taxlaw-3566	294	4	85	CARDINAL
taxlaw-3566	295	1	93	CARDINAL
taxlaw-3566	297	1	nov. 24, 2018	DATE
taxlaw-3566	298	1	95	CARDINAL
taxlaw-3566	298	2	26	CARDINAL
taxlaw-3566	299	1	96	CARDINAL
taxlaw-3566	300	1	97	CARDINAL
taxlaw-3566	300	2	26	CARDINAL
taxlaw-3566	302	1	98	CARDINAL
taxlaw-3566	302	2	susswein & fisher	ORG
taxlaw-3566	302	3	supra	PERSON
taxlaw-3566	302	4	85	CARDINAL
taxlaw-3566	302	5	99	CARDINAL
taxlaw-3566	303	1	243	CARDINAL
taxlaw-3566	303	2	2015	CARDINAL
taxlaw-3566	306	1	103	CARDINAL
taxlaw-3566	306	2	section 6221(b).104	LAW
taxlaw-3566	306	3	one hundred	CARDINAL
taxlaw-3566	309	1	misvaluation	ORG
taxlaw-3566	313	1	first	ORDINAL
taxlaw-3566	314	1	more than one hundred	CARDINAL
taxlaw-3566	314	2	100	CARDINAL
taxlaw-3566	317	1	26 u.s.c § 6221(b	MONEY
taxlaw-3566	318	1	105	CARDINAL
taxlaw-3566	318	2	supra	PERSON
taxlaw-3566	318	3	80	CARDINAL
taxlaw-3566	319	1	107	CARDINAL
taxlaw-3566	319	2	220	CARDINAL
taxlaw-3566	319	3	108	CARDINAL
taxlaw-3566	319	4	244	CARDINAL
taxlaw-3566	321	1	10:2	CARDINAL
taxlaw-3566	321	2	less than one hundred	MONEY
taxlaw-3566	322	1	up to two thousand	CARDINAL
taxlaw-3566	323	1	111	CARDINAL
taxlaw-3566	324	1	100partner	CARDINAL
taxlaw-3566	325	1	first	ORDINAL
taxlaw-3566	326	1	second	ORDINAL
taxlaw-3566	328	1	114	CARDINAL
taxlaw-3566	328	2	one	CARDINAL
taxlaw-3566	328	3	more ‘reviewed years	DATE
taxlaw-3566	331	1	article vi	PERSON
taxlaw-3566	332	1	third	ORDINAL
taxlaw-3566	333	1	109	CARDINAL
taxlaw-3566	333	2	conway	GPE
taxlaw-3566	333	3	58	DATE
taxlaw-3566	333	4	3	CARDINAL
taxlaw-3566	333	5	110	CARDINAL
taxlaw-3566	333	6	46	CARDINAL
taxlaw-3566	333	7	5	CARDINAL
taxlaw-3566	333	8	111	CARDINAL
taxlaw-3566	333	9	conway	GPE
taxlaw-3566	333	10	58	DATE
taxlaw-3566	333	11	8	CARDINAL
taxlaw-3566	333	12	112	CARDINAL
taxlaw-3566	336	1	9	CARDINAL
taxlaw-3566	336	2	115	CARDINAL
taxlaw-3566	336	3	jerald david august & megan l. brackney	ORG
taxlaw-3566	336	4	vcxg0523 ali-cle 1	PERSON
taxlaw-3566	337	1	116	CARDINAL
taxlaw-3566	337	2	appendix d1	PERSON
taxlaw-3566	337	3	11/24/18	CARDINAL
taxlaw-3566	338	1	245	CARDINAL
taxlaw-3566	338	2	2015	CARDINAL
taxlaw-3566	343	1	third	ORDINAL
taxlaw-3566	344	1	the tax reserve	ORG
taxlaw-3566	348	1	one	CARDINAL
taxlaw-3566	348	2	117	CARDINAL
taxlaw-3566	348	3	conway	GPE
taxlaw-3566	348	4	58	DATE
taxlaw-3566	348	5	8	CARDINAL
taxlaw-3566	348	6	118	CARDINAL
taxlaw-3566	348	7	supra	PERSON
taxlaw-3566	348	8	115	CARDINAL
taxlaw-3566	349	1	119	CARDINAL
taxlaw-3566	351	1	d.	NORP
taxlaw-3566	351	2	robert m. kane	PERSON
taxlaw-3566	351	3	ropes & gray llp	ORG
taxlaw-3566	351	4	2018	DATE
taxlaw-3566	352	1	122	CARDINAL
taxlaw-3566	357	1	10:2	CARDINAL
taxlaw-3566	362	1	fourth	ORDINAL
taxlaw-3566	362	2	section 6226	LAW
taxlaw-3566	365	1	one	CARDINAL
taxlaw-3566	365	2	two per cent	MONEY
taxlaw-3566	365	3	sec	ORG
taxlaw-3566	368	1	126	CARDINAL
taxlaw-3566	368	2	august & brackney	ORG
taxlaw-3566	368	3	supra	PERSON
taxlaw-3566	368	4	115	CARDINAL
taxlaw-3566	369	1	127	CARDINAL
taxlaw-3566	369	2	conway	GPE
taxlaw-3566	369	3	58	DATE
taxlaw-3566	369	4	9	CARDINAL
taxlaw-3566	369	5	128	CARDINAL
taxlaw-3566	369	6	supra	PERSON
taxlaw-3566	369	7	115	CARDINAL
taxlaw-3566	370	1	129	CARDINAL
taxlaw-3566	370	2	46	CARDINAL
taxlaw-3566	370	3	26	CARDINAL
taxlaw-3566	372	1	130	CARDINAL
taxlaw-3566	372	2	conway	GPE
taxlaw-3566	372	3	58	DATE
taxlaw-3566	372	4	8-9	DATE
taxlaw-3566	373	1	131	CARDINAL
taxlaw-3566	373	2	8	CARDINAL
taxlaw-3566	373	3	132	CARDINAL
taxlaw-3566	373	4	247	CARDINAL
taxlaw-3566	373	5	2015	CARDINAL
taxlaw-3566	374	1	sec	ORG
taxlaw-3566	374	2	1933	DATE
taxlaw-3566	374	3	1934	DATE
taxlaw-3566	376	1	sec	ORG
taxlaw-3566	377	1	january 1, 2018	DATE
taxlaw-3566	379	1	previous years	DATE
taxlaw-3566	386	1	more than one hundred	CARDINAL
taxlaw-3566	392	1	treasury	ORG
taxlaw-3566	393	1	248	CARDINAL
taxlaw-3566	394	1	10:2	CARDINAL
taxlaw-3566	396	1	sec	ORG
taxlaw-3566	396	2	irs	ORG
taxlaw-3566	397	1	sec	ORG
taxlaw-3566	399	1	sec	ORG
taxlaw-3566	400	1	only one year	DATE
taxlaw-3566	401	1	one hundred	CARDINAL
taxlaw-3566	401	2	sec	ORG