id	sid	eid	entity	type
taxlaw-6404	1	1	microsoft	ORG
taxlaw-6404	1	2	5.9.20	CARDINAL
taxlaw-6404	1	3	tracey m. roberts*	PERSON
taxlaw-6404	5	1	over $20 trillion	MONEY
taxlaw-6404	7	1	four	CARDINAL
taxlaw-6404	8	1	first	ORDINAL
taxlaw-6404	9	1	second	ORDINAL
taxlaw-6404	9	2	the united states	GPE
taxlaw-6404	9	3	fifteen	CARDINAL
taxlaw-6404	10	1	third	ORDINAL
taxlaw-6404	10	2	u.s.	GPE
taxlaw-6404	10	3	$110 billion	MONEY
taxlaw-6404	11	1	one	CARDINAL
taxlaw-6404	12	1	tracey m. roberts	PERSON
taxlaw-6404	12	2	samford university	ORG
taxlaw-6404	12	3	cumberland school of law	ORG
taxlaw-6404	12	4	a.b.	ORG
taxlaw-6404	12	5	harvard college	ORG
taxlaw-6404	12	6	vanderbilt	GPE
taxlaw-6404	13	1	new york university school of law	ORG
taxlaw-6404	14	1	michael vandenbergh	PERSON
taxlaw-6404	14	2	vanderbilt university law school	ORG
taxlaw-6404	14	3	the george mason university	ORG
taxlaw-6404	14	4	antonin scalia	PERSON
taxlaw-6404	14	5	10th	ORDINAL
taxlaw-6404	14	6	annual	DATE
taxlaw-6404	14	7	environmental law & economics	ORG
taxlaw-6404	14	8	16th	ORDINAL
taxlaw-6404	14	9	annual	DATE
taxlaw-6404	14	10	midwest	LOC
taxlaw-6404	14	11	2019	DATE
taxlaw-6404	14	12	annual	DATE
taxlaw-6404	14	13	20th	ORDINAL
taxlaw-6404	14	14	adam chodorow	PERSON
taxlaw-6404	14	15	eyal-cohen	ORG
taxlaw-6404	14	16	daniel cole	PERSON
taxlaw-6404	14	17	mike floyd	PERSON
taxlaw-6404	14	18	jonathan foreman	PERSON
taxlaw-6404	14	19	josh galperin	PERSON
taxlaw-6404	14	20	michael gerrard	PERSON
taxlaw-6404	14	21	mitchell kane	PERSON
taxlaw-6404	14	22	ben leff	PERSON
taxlaw-6404	14	23	larry zelenak	PERSON
taxlaw-6404	15	1	columbia journal of tax law	ORG
taxlaw-6404	17	1	11:1 2	CARDINAL
taxlaw-6404	17	2	i. introduction	PERSON
taxlaw-6404	17	3	3 ii	QUANTITY
taxlaw-6404	18	1	9	CARDINAL
taxlaw-6404	19	1	10 1	CARDINAL
taxlaw-6404	20	1	ferc	ORG
taxlaw-6404	20	2	11 2	CARDINAL
taxlaw-6404	21	1	14 3	DATE
taxlaw-6404	21	2	u.s.	GPE
taxlaw-6404	21	3	15	CARDINAL
taxlaw-6404	22	1	22	CARDINAL
taxlaw-6404	22	2	d.	NORP
taxlaw-6404	22	3	30 iii	QUANTITY
taxlaw-6404	22	4	32	CARDINAL
taxlaw-6404	23	1	33	CARDINAL
taxlaw-6404	23	2	the united states	GPE
taxlaw-6404	24	1	38	CARDINAL
taxlaw-6404	25	1	42	CARDINAL
taxlaw-6404	25	2	d.	NORP
taxlaw-6404	25	3	45	CARDINAL
taxlaw-6404	26	1	47	CARDINAL
taxlaw-6404	27	1	48 2019	CARDINAL
taxlaw-6404	27	2	3	CARDINAL
taxlaw-6404	27	3	i.	PERSON
taxlaw-6404	29	1	1	CARDINAL
taxlaw-6404	33	1	1	CARDINAL
taxlaw-6404	33	2	atif ansar	PERSON
taxlaw-6404	33	3	ben caldicott	PERSON
taxlaw-6404	33	4	smith school of enterprise	ORG
taxlaw-6404	33	5	university of oxford	ORG
taxlaw-6404	34	1	2	CARDINAL
taxlaw-6404	34	2	2013	DATE
taxlaw-6404	35	1	james saft	PERSON
taxlaw-6404	35	2	reuters	ORG
taxlaw-6404	35	3	july 13, 2017	DATE
taxlaw-6404	35	4	4:16 pm	TIME
taxlaw-6404	37	1	2	CARDINAL
taxlaw-6404	37	2	ansar	PERSON
taxlaw-6404	37	3	1	CARDINAL
taxlaw-6404	37	4	9	CARDINAL
taxlaw-6404	37	5	3	CARDINAL
taxlaw-6404	37	6	lincoln davies	ORG
taxlaw-6404	37	7	alexandra klass	PERSON
taxlaw-6404	37	8	hari m. osofsky	PERSON
taxlaw-6404	37	9	joseph p. tomain	PERSON
taxlaw-6404	37	10	elizabeth wilson	PERSON
taxlaw-6404	37	11	264	CARDINAL
taxlaw-6404	37	12	2d	DATE
taxlaw-6404	37	13	2018	DATE
taxlaw-6404	39	1	d.	NORP
taxlaw-6404	39	2	first	ORDINAL
taxlaw-6404	40	1	d.	NORP
taxlaw-6404	41	1	265	CARDINAL
taxlaw-6404	42	1	259	CARDINAL
taxlaw-6404	43	1	today	DATE
taxlaw-6404	43	2	100 years ago	DATE
taxlaw-6404	44	1	d.	NORP
taxlaw-6404	44	2	200	CARDINAL
taxlaw-6404	44	3	approximately 70%	PERCENT
taxlaw-6404	44	4	the united states	GPE
taxlaw-6404	45	1	264	CARDINAL
taxlaw-6404	45	2	4	CARDINAL
taxlaw-6404	45	3	ii.a	DATE
taxlaw-6404	46	1	5	CARDINAL
taxlaw-6404	48	1	columbia journal of tax law	ORG
taxlaw-6404	50	1	11:1	CARDINAL
taxlaw-6404	50	2	today	DATE
taxlaw-6404	50	3	nearly one-third	CARDINAL
taxlaw-6404	50	4	occurring7	PERSON
taxlaw-6404	51	1	8	CARDINAL
taxlaw-6404	51	2	the united states	GPE
taxlaw-6404	51	3	6	CARDINAL
taxlaw-6404	51	4	u.s.	GPE
taxlaw-6404	51	5	sept. 13	DATE
taxlaw-6404	51	6	2019	DATE
taxlaw-6404	51	7	27.5%	PERCENT
taxlaw-6404	51	8	2017	CARDINAL
taxlaw-6404	51	9	second	ORDINAL
taxlaw-6404	52	1	approximately 62.9%	PERCENT
taxlaw-6404	53	1	u.s.	GPE
taxlaw-6404	53	2	environmental protection agency	ORG
taxlaw-6404	53	3	mar. 4, 2019	DATE
taxlaw-6404	53	4	50%	PERCENT
taxlaw-6404	53	5	75%	PERCENT
taxlaw-6404	53	6	20 to 60%	PERCENT
taxlaw-6404	53	7	the united states	GPE
taxlaw-6404	54	1	7	CARDINAL
taxlaw-6404	54	2	yale	ORG
taxlaw-6404	54	3	commc’n	GPE
taxlaw-6404	54	4	american	NORP
taxlaw-6404	54	5	5	CARDINAL
taxlaw-6404	54	6	dec. 2018	DATE
taxlaw-6404	55	1	73%	PERCENT
taxlaw-6404	55	2	brian kennedy	PERSON
taxlaw-6404	55	3	americans	NORP
taxlaw-6404	55	4	two-thirds	CARDINAL
taxlaw-6404	55	5	ctr	GPE
taxlaw-6404	56	1	may 16, 2018	DATE
taxlaw-6404	57	1	8	CARDINAL
taxlaw-6404	57	2	assoc.	ORG
taxlaw-6404	58	1	norc ctr	ORG
taxlaw-6404	61	1	november 2018	DATE
taxlaw-6404	61	2	71%	PERCENT
taxlaw-6404	61	3	americans	NORP
taxlaw-6404	61	4	americans	NORP
taxlaw-6404	62	1	the university of chicago	ORG
taxlaw-6404	63	1	https://perma.cc/7lbe-lygv	NORP
taxlaw-6404	63	2	november 2018	DATE
taxlaw-6404	63	3	83%	PERCENT
taxlaw-6404	63	4	cary	PERSON
taxlaw-6404	63	5	ctr	ORG
taxlaw-6404	64	1	2	CARDINAL
taxlaw-6404	64	2	5	DATE
taxlaw-6404	64	3	2018	DATE
taxlaw-6404	65	1	67%	PERCENT
taxlaw-6404	66	1	9 after decades	DATE
taxlaw-6404	66	2	the u.s. supreme court	ORG
taxlaw-6404	66	3	the environmental protection agency	ORG
taxlaw-6404	67	1	massachusetts	GPE
taxlaw-6404	69	1	549	CARDINAL
taxlaw-6404	69	2	497	CARDINAL
taxlaw-6404	69	3	2007	DATE
taxlaw-6404	70	1	2014	DATE
taxlaw-6404	70	2	the clean air act	LAW
taxlaw-6404	71	1	79	CARDINAL
taxlaw-6404	73	1	34830	DATE
taxlaw-6404	73	2	june 18, 2014	DATE
taxlaw-6404	73	3	40	CARDINAL
taxlaw-6404	74	1	60	CARDINAL
taxlaw-6404	75	1	obama-era	ORG
taxlaw-6404	75	2	the environmental protection agency	ORG
taxlaw-6404	75	3	the clean air act	LAW
taxlaw-6404	78	1	13783	DATE
taxlaw-6404	78	2	82	CARDINAL
taxlaw-6404	79	1	reg.	CARDINAL
taxlaw-6404	80	1	16093	DATE
taxlaw-6404	80	2	march 28, 2017	DATE
taxlaw-6404	81	1	october 10, 2017	DATE
taxlaw-6404	81	2	u.s.	GPE
taxlaw-6404	82	1	82	CARDINAL
taxlaw-6404	84	1	48035	DATE
taxlaw-6404	84	2	oct. 16	DATE
taxlaw-6404	84	3	2017	DATE
taxlaw-6404	86	1	brad plumer	PERSON
taxlaw-6404	86	2	n.y	GPE
taxlaw-6404	86	3	june 1, 2018	DATE
taxlaw-6404	89	1	july 8, 2019	DATE
taxlaw-6404	90	1	84	CARDINAL
taxlaw-6404	90	2	fed	ORG
taxlaw-6404	92	1	32520	DATE
taxlaw-6404	92	2	july 8, 2019	DATE
taxlaw-6404	92	3	40	CARDINAL
taxlaw-6404	93	1	60	CARDINAL
taxlaw-6404	94	1	2019	DATE
taxlaw-6404	94	2	5	CARDINAL
taxlaw-6404	95	1	1	CARDINAL
taxlaw-6404	95	2	assets,13	PRODUCT
taxlaw-6404	95	3	2	CARDINAL
taxlaw-6404	95	4	3	CARDINAL
taxlaw-6404	96	1	15	CARDINAL
taxlaw-6404	97	1	gregory c. unruh	PERSON
taxlaw-6404	97	2	28	CARDINAL
taxlaw-6404	97	3	817	CARDINAL
taxlaw-6404	97	4	2000	DATE
taxlaw-6404	98	1	11	CARDINAL
taxlaw-6404	99	1	tracey m. roberts	PERSON
taxlaw-6404	99	2	41	CARDINAL
taxlaw-6404	100	1	j. envtl l. 63	PERSON
taxlaw-6404	100	2	2016	CARDINAL
taxlaw-6404	100	3	one hundred years	DATE
taxlaw-6404	101	1	12	CARDINAL
taxlaw-6404	102	1	13	CARDINAL
taxlaw-6404	103	1	14	CARDINAL
taxlaw-6404	104	1	the obama administration’s	ORG
taxlaw-6404	104	2	the clean air act	LAW
taxlaw-6404	104	3	epa	ORG
taxlaw-6404	105	1	larry monroe	PERSON
taxlaw-6404	105	2	dec. 1, 2014	DATE
taxlaw-6404	107	1	15	CARDINAL
taxlaw-6404	112	1	feb. 24,	DATE
taxlaw-6404	112	2	2019	DATE
taxlaw-6404	112	3	https://www.washingtonpost.com/opinions/want-a-green-new-deal-heres-a-better-one/2019/02/24/2d7e491c-36d211e9-af5b-b51b7ff322e9_story.html	NORP
taxlaw-6404	113	1	adam wernick	PERSON
taxlaw-6404	115	1	2019	DATE
taxlaw-6404	116	1	marianne lavelle	PERSON
taxlaw-6404	116	2	2	CARDINAL
taxlaw-6404	116	3	march 4, 2019	DATE
taxlaw-6404	116	4	zach coleman & eric wolff	ORG
taxlaw-6404	116	5	dec. 9, 2018	DATE
taxlaw-6404	118	1	16	CARDINAL
taxlaw-6404	118	2	marilyn a. brown	PERSON
taxlaw-6404	118	3	oak ridge nat’l	GPE
taxlaw-6404	118	4	2008	DATE
taxlaw-6404	118	5	doi:10.2172/1424507	GPE
taxlaw-6404	118	6	https://www.osti.gov/servlets/purl/1424507 [perma.cc/9kna-gjum	PERSON
taxlaw-6404	118	7	one	CARDINAL
taxlaw-6404	118	8	three	CARDINAL
taxlaw-6404	119	1	17	CARDINAL
taxlaw-6404	119	2	sierra club	ORG
taxlaw-6404	120	1	dec. 30,	DATE
taxlaw-6404	120	2	2019	DATE
taxlaw-6404	121	1	columbia journal of tax law	ORG
taxlaw-6404	123	1	11:1 6	CARDINAL
taxlaw-6404	123	2	two degrees celsius	QUANTITY
taxlaw-6404	124	1	18	CARDINAL
taxlaw-6404	124	2	banking,25	ORG
taxlaw-6404	124	3	insurance28	GPE
taxlaw-6404	124	4	18	CARDINAL
taxlaw-6404	124	5	bill mckibben	PERSON
taxlaw-6404	124	6	80 percent	PERCENT
taxlaw-6404	124	7	feb. 2016	DATE
taxlaw-6404	124	8	https://perma.cc/pe7j-tdpd	LAW
taxlaw-6404	125	1	19	CARDINAL
taxlaw-6404	125	2	2°	QUANTITY
taxlaw-6404	125	3	sept. 13	DATE
taxlaw-6404	125	4	2017	DATE
taxlaw-6404	127	1	2013	DATE
taxlaw-6404	127	2	apr. 19, 2013	DATE
taxlaw-6404	129	1	20	CARDINAL
taxlaw-6404	129	2	nov 24,	DATE
taxlaw-6404	129	3	2016	DATE
taxlaw-6404	130	1	ambrose evans-pritchard	PERSON
taxlaw-6404	130	2	trillions	CARDINAL
taxlaw-6404	130	3	china	GPE
taxlaw-6404	130	4	(nov. 19, 2014	DATE
taxlaw-6404	131	1	alex morales	PERSON
taxlaw-6404	132	1	dec. 5, 2014	DATE
taxlaw-6404	134	1	21	CARDINAL
taxlaw-6404	134	2	the united nations	ORG
taxlaw-6404	134	3	2012	DATE
taxlaw-6404	134	4	united nations	ORG
taxlaw-6404	134	5	geo-5	ORG
taxlaw-6404	134	6	2012	DATE
taxlaw-6404	135	1	22	CARDINAL
taxlaw-6404	135	2	oxford	NORP
taxlaw-6404	135	3	smith school of enterprise	ORG
taxlaw-6404	135	4	oxford university	ORG
taxlaw-6404	135	5	april 6-7	DATE
taxlaw-6404	135	6	2017	DATE
taxlaw-6404	135	7	6th	ORDINAL
taxlaw-6404	136	1	23	CARDINAL
taxlaw-6404	136	2	dmitry zhdannikov	PERSON
taxlaw-6404	136	3	reuters	ORG
taxlaw-6404	136	4	apr. 12, 2018	DATE
taxlaw-6404	137	1	24	CARDINAL
taxlaw-6404	137	2	peter cripps	PERSON
taxlaw-6404	137	3	blackrock	GPE
taxlaw-6404	139	1	nov. 4, 2015	DATE
taxlaw-6404	140	1	https://www.environmental-finance.com/content/news/blackrock-warns-on-stranded-assets.html	GPE
taxlaw-6404	141	1	blackrock	GPE
taxlaw-6404	141	2	sept. 2016	DATE
taxlaw-6404	143	1	25	CARDINAL
taxlaw-6404	143	2	hsbc	ORG
taxlaw-6404	143	3	2013	DATE
taxlaw-6404	144	1	megan bowman	PERSON
taxlaw-6404	144	2	27	CARDINAL
taxlaw-6404	144	3	448	CARDINAL
taxlaw-6404	144	4	2010	DATE
taxlaw-6404	145	1	26	CARDINAL
taxlaw-6404	145	2	standard & poor’s financial services	ORG
taxlaw-6404	145	3	2013	DATE
taxlaw-6404	147	1	27	CARDINAL
taxlaw-6404	147	2	ernst & young	ORG
taxlaw-6404	147	3	australia	GPE
taxlaw-6404	147	4	4 (	PERCENT
taxlaw-6404	149	1	28	CARDINAL
taxlaw-6404	149	2	lloyd’s of london	ORG
taxlaw-6404	149	3	2017	CARDINAL
taxlaw-6404	149	4	matthew e. kahn	PERSON
taxlaw-6404	149	5	2019	DATE
taxlaw-6404	149	6	7 that $20 trillion	MONEY
taxlaw-6404	151	1	1989	DATE
taxlaw-6404	151	2	florentin krause	PERSON
taxlaw-6404	151	3	wilfrid bach	PERSON
taxlaw-6404	151	4	jon koomey	PERSON
taxlaw-6404	151	5	first	ORDINAL
taxlaw-6404	152	1	one	CARDINAL
taxlaw-6404	152	2	31	CARDINAL
taxlaw-6404	152	3	u.s.	GPE
taxlaw-6404	154	1	first	ORDINAL
taxlaw-6404	157	1	first	ORDINAL
taxlaw-6404	157	2	fifteen	CARDINAL
taxlaw-6404	157	3	the united states	GPE
taxlaw-6404	159	1	u.s.	GPE
taxlaw-6404	163	1	rev	PERSON
taxlaw-6404	164	1	aug. 28	DATE
taxlaw-6404	164	2	2017	DATE
taxlaw-6404	165	1	evan mills	PERSON
taxlaw-6404	165	2	309	CARDINAL
taxlaw-6404	165	3	aug. 12, 2005	DATE
taxlaw-6404	165	4	29 florentin krause	QUANTITY
taxlaw-6404	165	5	wilfrid bach	PERSON
taxlaw-6404	165	6	jon koomey	PERSON
taxlaw-6404	165	7	1989	DATE
taxlaw-6404	166	1	30	CARDINAL
taxlaw-6404	167	1	d.	NORP
taxlaw-6404	167	2	one eighth	CARDINAL
taxlaw-6404	167	3	the united states	GPE
taxlaw-6404	168	1	david crane	PERSON
taxlaw-6404	168	2	nrg	ORG
taxlaw-6404	168	3	t. boone pickens	ORG
taxlaw-6404	168	4	ted turner	PERSON
taxlaw-6404	169	1	steven mufson	PERSON
taxlaw-6404	169	2	u.s.	GPE
taxlaw-6404	170	1	june 13, 2014	DATE
taxlaw-6404	172	1	the obama administration	ORG
taxlaw-6404	172	2	american	NORP
taxlaw-6404	174	1	2009	DATE
taxlaw-6404	175	1	l. 111–32	ORG
taxlaw-6404	175	2	123	CARDINAL
taxlaw-6404	176	1	1859	DATE
taxlaw-6404	177	1	31	CARDINAL
taxlaw-6404	177	2	supra	PERSON
taxlaw-6404	177	3	10	CARDINAL
taxlaw-6404	177	4	818	CARDINAL
taxlaw-6404	180	1	11:1 8 ii	QUANTITY
taxlaw-6404	183	1	32	CARDINAL
taxlaw-6404	184	1	ferc	ORG
taxlaw-6404	184	2	ferc	ORG
taxlaw-6404	185	1	decades	DATE
taxlaw-6404	186	1	1954	DATE
taxlaw-6404	190	1	2016	DATE
taxlaw-6404	190	2	fifteen	CARDINAL
taxlaw-6404	190	3	$110 billion	MONEY
taxlaw-6404	191	1	37	CARDINAL
taxlaw-6404	192	1	38	CARDINAL
taxlaw-6404	193	1	32	CARDINAL
taxlaw-6404	193	2	lowell e. alt, jr.	PERSON
taxlaw-6404	193	3	19	CARDINAL
taxlaw-6404	195	1	ferc	ORG
taxlaw-6404	196	1	ferc	ORG
taxlaw-6404	197	1	ferc	ORG
taxlaw-6404	198	1	17	CARDINAL
taxlaw-6404	199	1	34	CARDINAL
taxlaw-6404	200	1	22-23	CARDINAL
taxlaw-6404	201	1	38	CARDINAL
taxlaw-6404	202	1	36	CARDINAL
taxlaw-6404	203	1	d.	NORP
taxlaw-6404	204	1	donald w. kiefer	PERSON
taxlaw-6404	205	1	87	CARDINAL
taxlaw-6404	205	2	17	CARDINAL
taxlaw-6404	205	3	10, 1987	DATE
taxlaw-6404	207	1	23	CARDINAL
taxlaw-6404	209	1	25	DATE
taxlaw-6404	210	1	27	DATE
taxlaw-6404	213	1	37	DATE
taxlaw-6404	213	2	4	CARDINAL
taxlaw-6404	214	1	2016	DATE
taxlaw-6404	214	2	2017	CARDINAL
taxlaw-6404	215	1	38	CARDINAL
taxlaw-6404	216	1	2019	DATE
taxlaw-6404	216	2	9	CARDINAL
taxlaw-6404	218	1	a.	PERSON
taxlaw-6404	219	1	the united states	GPE
taxlaw-6404	219	2	the early years	DATE
taxlaw-6404	219	3	first	ORDINAL
taxlaw-6404	220	1	43	CARDINAL
taxlaw-6404	220	2	between two or	CARDINAL
taxlaw-6404	220	3	one	CARDINAL
taxlaw-6404	220	4	insolvency.46	ORG
taxlaw-6404	220	5	39	CARDINAL
taxlaw-6404	220	6	3	CARDINAL
taxlaw-6404	220	7	283-84	CARDINAL
taxlaw-6404	220	8	richard posner	PERSON
taxlaw-6404	220	9	indianapolis	GPE
taxlaw-6404	220	10	694	CARDINAL
taxlaw-6404	220	11	119	CARDINAL
taxlaw-6404	220	12	7th	ORDINAL
taxlaw-6404	220	13	1982	DATE
taxlaw-6404	221	1	40	CARDINAL
taxlaw-6404	222	1	283	CARDINAL
taxlaw-6404	222	2	amy abel	PERSON
taxlaw-6404	222	3	cong.	ORG
taxlaw-6404	223	1	98	CARDINAL
taxlaw-6404	223	2	1978	DATE
taxlaw-6404	223	3	1992	DATE
taxlaw-6404	223	4	2	CARDINAL
taxlaw-6404	223	5	1998	DATE
taxlaw-6404	225	1	joseph p. tomain	PERSON
taxlaw-6404	225	2	44	CARDINAL
taxlaw-6404	225	3	2011	DATE
taxlaw-6404	226	1	41	CARDINAL
taxlaw-6404	226	2	3	CARDINAL
taxlaw-6404	226	3	284	CARDINAL
taxlaw-6404	226	4	richard posner	PERSON
taxlaw-6404	226	5	indianapolis	GPE
taxlaw-6404	226	6	694	CARDINAL
taxlaw-6404	226	7	119	CARDINAL
taxlaw-6404	226	8	7th	ORDINAL
taxlaw-6404	226	9	1982	DATE
taxlaw-6404	227	1	42	CARDINAL
taxlaw-6404	228	1	3	CARDINAL
taxlaw-6404	228	2	the end of the 19th century	DATE
taxlaw-6404	231	1	two	CARDINAL
taxlaw-6404	232	1	first	ORDINAL
taxlaw-6404	233	1	second	ORDINAL
taxlaw-6404	234	1	43	CARDINAL
taxlaw-6404	235	1	3	CARDINAL
taxlaw-6404	235	2	282	CARDINAL
taxlaw-6404	236	1	peter z. grossman	PERSON
taxlaw-6404	236	2	34	CARDINAL
taxlaw-6404	236	3	peter z. grossman &daniel h. cole	PERSON
taxlaw-6404	236	4	2014	DATE
taxlaw-6404	237	1	44	CARDINAL
taxlaw-6404	237	2	3	CARDINAL
taxlaw-6404	237	3	282	CARDINAL
taxlaw-6404	238	1	45	CARDINAL
taxlaw-6404	239	1	284-85	CARDINAL
taxlaw-6404	239	2	46	CARDINAL
taxlaw-6404	240	1	285	DATE
taxlaw-6404	240	2	290	CARDINAL
taxlaw-6404	241	1	47	CARDINAL
taxlaw-6404	241	2	32	CARDINAL
taxlaw-6404	241	3	17	CARDINAL
taxlaw-6404	243	1	3	CARDINAL
taxlaw-6404	243	2	289	CARDINAL
taxlaw-6404	245	1	11:1 10	CARDINAL
taxlaw-6404	245	2	obligations.50	GPE
taxlaw-6404	247	1	congress	ORG
taxlaw-6404	247	2	congress	ORG
taxlaw-6404	247	3	ferc	ORG
taxlaw-6404	247	4	today	DATE
taxlaw-6404	247	5	ferc	ORG
taxlaw-6404	247	6	90	CARDINAL
taxlaw-6404	249	1	43	CARDINAL
taxlaw-6404	249	2	41-43	CARDINAL
taxlaw-6404	250	1	49	DATE
taxlaw-6404	250	2	32	CARDINAL
taxlaw-6404	250	3	18	DATE
taxlaw-6404	250	4	3	CARDINAL
taxlaw-6404	250	5	264	CARDINAL
taxlaw-6404	250	6	289	CARDINAL
taxlaw-6404	250	7	50	CARDINAL
taxlaw-6404	251	1	3	CARDINAL
taxlaw-6404	251	2	264	CARDINAL
taxlaw-6404	251	3	289	CARDINAL
taxlaw-6404	252	1	52	CARDINAL
taxlaw-6404	252	2	first	ORDINAL
taxlaw-6404	252	3	congress	ORG
taxlaw-6404	253	1	sherman antitrust	PERSON
taxlaw-6404	253	2	1890	DATE
taxlaw-6404	256	1	26	CARDINAL
taxlaw-6404	257	1	209	CARDINAL
taxlaw-6404	257	2	july 2, 1890	DATE
taxlaw-6404	257	3	15	CARDINAL
taxlaw-6404	258	1	clayton	PERSON
taxlaw-6404	258	2	1914	DATE
taxlaw-6404	259	1	l. 63–212	PERSON
taxlaw-6404	259	2	38	CARDINAL
taxlaw-6404	260	1	730	CARDINAL
taxlaw-6404	260	2	oct. 15, 1914	DATE
taxlaw-6404	260	3	15	CARDINAL
taxlaw-6404	261	1	12–27	CARDINAL
taxlaw-6404	261	2	29	CARDINAL
taxlaw-6404	262	1	52–53	CARDINAL
taxlaw-6404	263	1	congress	ORG
taxlaw-6404	264	1	1887	DATE
taxlaw-6404	264	2	1935	DATE
taxlaw-6404	264	3	15	CARDINAL
taxlaw-6404	264	4	79a	CARDINAL
taxlaw-6404	265	1	1938	DATE
taxlaw-6404	265	2	priceanderson	PERSON
taxlaw-6404	265	3	1957	DATE
taxlaw-6404	265	4	1964	DATE
taxlaw-6404	265	5	1978	DATE
taxlaw-6404	265	6	1980	DATE
taxlaw-6404	266	1	mid-1980s	DATE
taxlaw-6404	266	2	congress	ORG
taxlaw-6404	267	1	2000	DATE
taxlaw-6404	267	2	2001	DATE
taxlaw-6404	268	1	32	CARDINAL
taxlaw-6404	268	2	17	CARDINAL
taxlaw-6404	269	1	53	CARDINAL
taxlaw-6404	269	2	1920	DATE
taxlaw-6404	269	3	16 u.s.c	QUANTITY
taxlaw-6404	270	1	12	CARDINAL
taxlaw-6404	270	2	2018	DATE
taxlaw-6404	271	1	54 twenty-one	CARDINAL
taxlaw-6404	271	2	alabama	GPE
taxlaw-6404	271	3	alaska	GPE
taxlaw-6404	271	4	arizona	GPE
taxlaw-6404	271	5	arkansas	GPE
taxlaw-6404	271	6	hawaii	GPE
taxlaw-6404	271	7	idaho	GPE
taxlaw-6404	271	8	kansas	GPE
taxlaw-6404	271	9	louisiana	GPE
taxlaw-6404	271	10	minnesota	GPE
taxlaw-6404	271	11	mississippi	GPE
taxlaw-6404	271	12	missouri	GPE
taxlaw-6404	271	13	nevada	GPE
taxlaw-6404	271	14	north carolina	GPE
taxlaw-6404	271	15	north dakota	GPE
taxlaw-6404	271	16	oklahoma south carolina	GPE
taxlaw-6404	271	17	tennessee	GPE
taxlaw-6404	271	18	utah	GPE
taxlaw-6404	271	19	vermont	GPE
taxlaw-6404	271	20	washington	GPE
taxlaw-6404	271	21	wisconsin	GPE
taxlaw-6404	272	1	twelve	CARDINAL
taxlaw-6404	272	2	colorado	GPE
taxlaw-6404	272	3	florida	GPE
taxlaw-6404	272	4	georgia	GPE
taxlaw-6404	272	5	indiana	GPE
taxlaw-6404	272	6	iowa	GPE
taxlaw-6404	272	7	kentucky	GPE
taxlaw-6404	272	8	montana	GPE
taxlaw-6404	272	9	nebraska	GPE
taxlaw-6404	272	10	new mexico	GPE
taxlaw-6404	272	11	south dakota	GPE
taxlaw-6404	272	12	west virginia	GPE
taxlaw-6404	272	13	wyoming	GPE
taxlaw-6404	273	1	two	CARDINAL
taxlaw-6404	273	2	delaware	GPE
taxlaw-6404	273	3	oregon	GPE
taxlaw-6404	274	1	fifteen	CARDINAL
taxlaw-6404	274	2	california	GPE
taxlaw-6404	274	3	connecticut	GPE
taxlaw-6404	274	4	illinois	GPE
taxlaw-6404	274	5	maine	GPE
taxlaw-6404	274	6	maryland	GPE
taxlaw-6404	274	7	massachusetts	GPE
taxlaw-6404	274	8	michigan	GPE
taxlaw-6404	274	9	new hampshire	GPE
taxlaw-6404	274	10	new jersey	GPE
taxlaw-6404	274	11	new york	GPE
taxlaw-6404	274	12	ohio	GPE
taxlaw-6404	274	13	pennsylvania	GPE
taxlaw-6404	274	14	rhode island	GPE
taxlaw-6404	274	15	texas	GPE
taxlaw-6404	274	16	virginia	GPE
taxlaw-6404	275	1	2018	DATE
taxlaw-6404	276	1	55	CARDINAL
taxlaw-6404	276	2	32	CARDINAL
taxlaw-6404	276	3	17	CARDINAL
taxlaw-6404	278	1	3	CARDINAL
taxlaw-6404	278	2	291	CARDINAL
taxlaw-6404	278	3	304	CARDINAL
taxlaw-6404	280	1	32	CARDINAL
taxlaw-6404	280	2	19	DATE
taxlaw-6404	282	1	11	CARDINAL
taxlaw-6404	283	1	first	ORDINAL
taxlaw-6404	283	2	each year	DATE
taxlaw-6404	283	3	used.57	PERSON
taxlaw-6404	283	4	each year	DATE
taxlaw-6404	283	5	the next year	DATE
taxlaw-6404	284	1	59	CARDINAL
taxlaw-6404	284	2	annual	DATE
taxlaw-6404	285	1	annual	DATE
taxlaw-6404	286	1	61	CARDINAL
taxlaw-6404	286	2	1912	DATE
taxlaw-6404	286	3	the u.s. supreme court	ORG
taxlaw-6404	286	4	today	DATE
taxlaw-6404	286	5	the national association of railroad	ORG
taxlaw-6404	286	6	the securities and exchange commission	ORG
taxlaw-6404	287	1	64	CARDINAL
taxlaw-6404	287	2	congress	ORG
taxlaw-6404	287	3	legislation.65	PRODUCT
taxlaw-6404	287	4	congress	ORG
taxlaw-6404	288	1	66	CARDINAL
taxlaw-6404	290	1	1	CARDINAL
taxlaw-6404	290	2	ferc	ORG
taxlaw-6404	290	3	a public 56	CARDINAL
taxlaw-6404	291	1	jcx-54	PERSON
taxlaw-6404	291	2	18 (2001	DATE
taxlaw-6404	292	1	57	CARDINAL
taxlaw-6404	298	1	charles f. phillips	PERSON
taxlaw-6404	298	2	jr.	PERSON
taxlaw-6404	298	3	2005	DATE
taxlaw-6404	298	4	998368	DATE
taxlaw-6404	298	5	1988	DATE
taxlaw-6404	299	1	64	CARDINAL
taxlaw-6404	300	1	richard e. matheny	PERSON
taxlaw-6404	300	2	4.01	CARDINAL
taxlaw-6404	300	3	4.23	CARDINAL
taxlaw-6404	300	4	2019	CARDINAL
taxlaw-6404	301	1	66	CARDINAL
taxlaw-6404	302	1	3	CARDINAL
taxlaw-6404	302	2	281	CARDINAL
taxlaw-6404	303	1	smyth v. ames	PERSON
taxlaw-6404	304	1	169	CARDINAL
taxlaw-6404	304	2	466	CARDINAL
taxlaw-6404	304	3	bluefield	GPE
taxlaw-6404	305	1	w. va.	GPE
taxlaw-6404	305	2	262	CARDINAL
taxlaw-6404	305	3	695	CARDINAL
taxlaw-6404	305	4	1923	DATE
taxlaw-6404	305	5	sw	ORG
taxlaw-6404	305	6	bell tel. co.	ORG
taxlaw-6404	306	1	missouri pub.	ORG
taxlaw-6404	308	1	262	CARDINAL
taxlaw-6404	308	2	276	CARDINAL
taxlaw-6404	308	3	1923	DATE
taxlaw-6404	309	1	fed	ORG
taxlaw-6404	310	1	nat	ORG
taxlaw-6404	311	1	gas co.	ORG
taxlaw-6404	311	2	320	CARDINAL
taxlaw-6404	311	3	591	CARDINAL
taxlaw-6404	311	4	columbia journal of tax	ORG
taxlaw-6404	313	1	11:1 12	CARDINAL
taxlaw-6404	314	1	two	CARDINAL
taxlaw-6404	315	1	o	DATE
taxlaw-6404	315	2	1	CARDINAL
taxlaw-6404	315	3	2	CARDINAL
taxlaw-6404	315	4	4	CARDINAL
taxlaw-6404	315	5	5	CARDINAL
taxlaw-6404	316	1	73	CARDINAL
taxlaw-6404	316	2	process.75	NORP
taxlaw-6404	316	3	first	ORDINAL
taxlaw-6404	316	4	expenses.78	GPE
taxlaw-6404	317	1	68	CARDINAL
taxlaw-6404	317	2	32	CARDINAL
taxlaw-6404	317	3	18	CARDINAL
taxlaw-6404	318	1	james ming chen	PERSON
taxlaw-6404	318	2	99	CARDINAL
taxlaw-6404	319	1	l. rev	PERSON
taxlaw-6404	320	1	931	CARDINAL
taxlaw-6404	320	2	2016	CARDINAL
taxlaw-6404	321	1	69	CARDINAL
taxlaw-6404	321	2	3	CARDINAL
taxlaw-6404	321	3	300	CARDINAL
taxlaw-6404	321	4	70	CARDINAL
taxlaw-6404	325	1	32	CARDINAL
taxlaw-6404	325	2	50-54	CARDINAL
taxlaw-6404	325	3	ferc	ORG
taxlaw-6404	325	4	18	CARDINAL
taxlaw-6404	325	5	101	CARDINAL
taxlaw-6404	326	1	74	DATE
taxlaw-6404	326	2	3	CARDINAL
taxlaw-6404	326	3	300	CARDINAL
taxlaw-6404	329	1	32	CARDINAL
taxlaw-6404	329	2	29	CARDINAL
taxlaw-6404	330	1	76	CARDINAL
taxlaw-6404	330	2	3	CARDINAL
taxlaw-6404	330	3	300	CARDINAL
taxlaw-6404	331	1	77	CARDINAL
taxlaw-6404	331	2	ferc	ORG
taxlaw-6404	334	1	ferc 18 c.f.r.	ORG
taxlaw-6404	334	2	101	CARDINAL
taxlaw-6404	334	3	19	CARDINAL
taxlaw-6404	334	4	23	DATE
taxlaw-6404	334	5	35	DATE
taxlaw-6404	334	6	36	DATE
taxlaw-6404	334	7	37	DATE
taxlaw-6404	334	8	2002	DATE
taxlaw-6404	335	1	78	CARDINAL
taxlaw-6404	335	2	ferc	ORG
taxlaw-6404	337	1	ferc	ORG
taxlaw-6404	337	2	18	CARDINAL
taxlaw-6404	338	1	101	CARDINAL
taxlaw-6404	338	2	12 (2002	DATE
taxlaw-6404	339	1	2019	DATE
taxlaw-6404	339	2	13	CARDINAL
taxlaw-6404	339	3	each year	DATE
taxlaw-6404	340	1	ferc	ORG
taxlaw-6404	341	1	each year	DATE
taxlaw-6404	342	1	annual	DATE
taxlaw-6404	342	2	four	CARDINAL
taxlaw-6404	342	3	1	CARDINAL
taxlaw-6404	342	4	2	CARDINAL
taxlaw-6404	342	5	3	CARDINAL
taxlaw-6404	342	6	4	CARDINAL
taxlaw-6404	342	7	79	CARDINAL
taxlaw-6404	342	8	3	CARDINAL
taxlaw-6404	342	9	300	CARDINAL
taxlaw-6404	342	10	80	CARDINAL
taxlaw-6404	342	11	edison electric institute	ORG
taxlaw-6404	342	12	8 (2013	DATE
taxlaw-6404	344	1	81	CARDINAL
taxlaw-6404	344	2	3	CARDINAL
taxlaw-6404	344	3	300	CARDINAL
taxlaw-6404	345	1	82	CARDINAL
taxlaw-6404	348	1	302	CARDINAL
taxlaw-6404	349	1	32	CARDINAL
taxlaw-6404	349	2	40	CARDINAL
taxlaw-6404	350	1	84	CARDINAL
taxlaw-6404	350	2	3	CARDINAL
taxlaw-6404	350	3	284	CARDINAL
taxlaw-6404	351	1	85	CARDINAL
taxlaw-6404	351	2	ferc	ORG
taxlaw-6404	351	3	18	CARDINAL
taxlaw-6404	352	1	101	CARDINAL
taxlaw-6404	352	2	36 (2002	DATE
taxlaw-6404	354	1	86	CARDINAL
taxlaw-6404	354	2	the u.s. supreme court	ORG
taxlaw-6404	354	3	illinois bell telephone company	ORG
taxlaw-6404	354	4	292	CARDINAL
taxlaw-6404	354	5	151	CARDINAL
taxlaw-6404	354	6	1934	DATE
taxlaw-6404	354	7	320	CARDINAL
taxlaw-6404	354	8	591	CARDINAL
taxlaw-6404	355	1	87	CARDINAL
taxlaw-6404	355	2	ferc	ORG
taxlaw-6404	355	3	first	ORDINAL
taxlaw-6404	356	1	ferc 18 c.f.r	ORG
taxlaw-6404	357	1	101	CARDINAL
taxlaw-6404	357	2	23 (2002	DATE
taxlaw-6404	359	1	pricewaterhousecoopers	ORG
taxlaw-6404	359	2	12	CARDINAL
taxlaw-6404	359	3	12	CARDINAL
taxlaw-6404	359	4	march 31	DATE
taxlaw-6404	359	5	2016	DATE
taxlaw-6404	360	1	88	CARDINAL
taxlaw-6404	362	1	80	CARDINAL
taxlaw-6404	362	2	3-4	DATE
taxlaw-6404	363	1	d.	NORP
taxlaw-6404	364	1	third	ORDINAL
taxlaw-6404	367	1	ferc	ORG
taxlaw-6404	368	1	ferc	ORG
taxlaw-6404	368	2	18	CARDINAL
taxlaw-6404	369	1	101	CARDINAL
taxlaw-6404	369	2	35 (2002	DATE
taxlaw-6404	370	1	ferc	ORG
taxlaw-6404	371	1	11:1	CARDINAL
taxlaw-6404	371	2	2	CARDINAL
taxlaw-6404	373	1	annual	DATE
taxlaw-6404	373	2	each year	DATE
taxlaw-6404	375	1	ferc	ORG
taxlaw-6404	375	2	18	CARDINAL
taxlaw-6404	376	1	101	CARDINAL
taxlaw-6404	376	2	19 (2002	DATE
taxlaw-6404	379	1	ferc	ORG
taxlaw-6404	379	2	18	CARDINAL
taxlaw-6404	380	1	101	CARDINAL
taxlaw-6404	380	2	10 (2002	DATE
taxlaw-6404	381	1	90	CARDINAL
taxlaw-6404	381	2	80	CARDINAL
taxlaw-6404	381	3	3	CARDINAL
taxlaw-6404	381	4	91	CARDINAL
taxlaw-6404	382	1	4	CARDINAL
taxlaw-6404	384	1	pwc	ORG
taxlaw-6404	384	2	87	CARDINAL
taxlaw-6404	384	3	12	CARDINAL
taxlaw-6404	386	1	12.3.1	CARDINAL
taxlaw-6404	388	1	d.	NORP
taxlaw-6404	389	1	d.	NORP
taxlaw-6404	391	1	d.	NORP
taxlaw-6404	392	1	d.	NORP
taxlaw-6404	393	1	d.	NORP
taxlaw-6404	393	2	supra	PERSON
taxlaw-6404	393	3	80	CARDINAL
taxlaw-6404	393	4	35	CARDINAL
taxlaw-6404	394	1	92	CARDINAL
taxlaw-6404	395	1	4	CARDINAL
taxlaw-6404	395	2	93	CARDINAL
taxlaw-6404	399	1	80	CARDINAL
taxlaw-6404	399	2	2	CARDINAL
taxlaw-6404	399	3	asc 360-10-35-4	PERSON
taxlaw-6404	400	1	pwc	ORG
taxlaw-6404	400	2	91	CARDINAL
taxlaw-6404	400	3	12.3.1	CARDINAL
taxlaw-6404	400	4	2019	DATE
taxlaw-6404	400	5	15	CARDINAL
taxlaw-6404	400	6	each year	DATE
taxlaw-6404	400	7	assets.96	ORG
taxlaw-6404	400	8	asset.97	ORG
taxlaw-6404	401	1	3	CARDINAL
taxlaw-6404	401	2	u.s.	GPE
taxlaw-6404	401	3	the united states	GPE
taxlaw-6404	402	1	the 1950s	DATE
taxlaw-6404	402	2	congress	ORG
taxlaw-6404	402	3	half	CARDINAL
taxlaw-6404	402	4	the first few years	DATE
taxlaw-6404	402	5	service.101 congress	ORG
taxlaw-6404	402	6	the first year	DATE
taxlaw-6404	403	1	102	CARDINAL
taxlaw-6404	403	2	2010	DATE
taxlaw-6404	403	3	2011	DATE
taxlaw-6404	403	4	congress	ORG
taxlaw-6404	403	5	94	CARDINAL
taxlaw-6404	403	6	80	CARDINAL
taxlaw-6404	403	7	2	CARDINAL
taxlaw-6404	403	8	monthly	DATE
taxlaw-6404	403	9	monthly	DATE
taxlaw-6404	404	1	133	CARDINAL
taxlaw-6404	405	1	earlier in the year	DATE
taxlaw-6404	405	2	the first year	DATE
taxlaw-6404	408	1	9	CARDINAL
taxlaw-6404	409	1	15-16	CARDINAL
taxlaw-6404	409	2	148	CARDINAL
taxlaw-6404	410	1	97	CARDINAL
taxlaw-6404	412	1	14	DATE
taxlaw-6404	413	1	99	CARDINAL
taxlaw-6404	414	1	15	DATE
taxlaw-6404	414	2	ferc	ORG
taxlaw-6404	415	1	100	CARDINAL
taxlaw-6404	416	1	16	DATE
taxlaw-6404	419	1	102	CARDINAL
taxlaw-6404	421	1	103	CARDINAL
taxlaw-6404	424	1	179	CARDINAL
taxlaw-6404	427	1	11:1	CARDINAL
taxlaw-6404	427	2	16	CARDINAL
taxlaw-6404	427	3	a. section 167	PERSON
taxlaw-6404	427	4	u.s.	GPE
taxlaw-6404	427	5	first	ORDINAL
taxlaw-6404	427	6	108	CARDINAL
taxlaw-6404	428	1	first	ORDINAL
taxlaw-6404	428	2	1962	DATE
taxlaw-6404	428	3	congress	ORG
taxlaw-6404	428	4	treasury	ORG
taxlaw-6404	428	5	congress	ORG
taxlaw-6404	429	1	105	CARDINAL
taxlaw-6404	430	1	946	CARDINAL
taxlaw-6404	430	2	2018	DATE
taxlaw-6404	432	1	106	CARDINAL
taxlaw-6404	432	2	section 167(a	LAW
taxlaw-6404	433	1	1	CARDINAL
taxlaw-6404	433	2	2	CARDINAL
taxlaw-6404	434	1	167(a	CARDINAL
taxlaw-6404	435	1	107	CARDINAL
taxlaw-6404	437	1	1.167(b)-0	CARDINAL
taxlaw-6404	437	2	2019	CARDINAL
taxlaw-6404	438	1	108	CARDINAL
taxlaw-6404	440	1	1.167(b)-0	CARDINAL
taxlaw-6404	440	2	2019	CARDINAL
taxlaw-6404	441	1	109	CARDINAL
taxlaw-6404	443	1	1.167(a)-10(b	CARDINAL
taxlaw-6404	443	2	2019	CARDINAL
taxlaw-6404	444	1	110	CARDINAL
taxlaw-6404	445	1	167	CARDINAL
taxlaw-6404	447	1	1.167(b)-1	CARDINAL
taxlaw-6404	450	1	1.167(b)-2	CARDINAL
taxlaw-6404	451	1	today	DATE
taxlaw-6404	451	2	168	CARDINAL
taxlaw-6404	451	3	197	CARDINAL
taxlaw-6404	451	4	167	CARDINAL
taxlaw-6404	451	5	111	CARDINAL
taxlaw-6404	451	6	1934	DATE
taxlaw-6404	451	7	treasury	ORG
taxlaw-6404	452	1	1962	DATE
taxlaw-6404	452	2	treasury	ORG
taxlaw-6404	452	3	irs	ORG
taxlaw-6404	455	1	jcx-54	PERSON
taxlaw-6404	455	2	56	CARDINAL
taxlaw-6404	455	3	18	CARDINAL
taxlaw-6404	456	1	1971	DATE
taxlaw-6404	456	2	treasury	ORG
taxlaw-6404	458	1	treasury	ORG
taxlaw-6404	458	2	adr	ORG
taxlaw-6404	459	1	id. adr	PERSON
taxlaw-6404	459	2	20%	PERCENT
taxlaw-6404	460	1	kiefer	PERSON
taxlaw-6404	460	2	36	CARDINAL
taxlaw-6404	460	3	13	CARDINAL
taxlaw-6404	460	4	2019	DATE
taxlaw-6404	460	5	17	CARDINAL
taxlaw-6404	460	6	168	CARDINAL
taxlaw-6404	460	7	macrs	ORG
taxlaw-6404	460	8	the tax reform act of	LAW
taxlaw-6404	460	9	1986	DATE
taxlaw-6404	461	1	first	ORDINAL
taxlaw-6404	461	2	full.113 second	DATE
taxlaw-6404	461	3	section 167.114	LAW
taxlaw-6404	461	4	50%	PERCENT
taxlaw-6404	462	1	40-60	CARDINAL
taxlaw-6404	462	2	macrs	ORG
taxlaw-6404	462	3	15	CARDINAL
taxlaw-6404	462	4	55 years	DATE
taxlaw-6404	462	5	35	CARDINAL
taxlaw-6404	462	6	approximately 40	CARDINAL
taxlaw-6404	462	7	50 years	DATE
taxlaw-6404	463	1	macrs	ORG
taxlaw-6404	463	2	20	CARDINAL
taxlaw-6404	463	3	50 years	DATE
taxlaw-6404	463	4	121	CARDINAL
taxlaw-6404	463	5	112	CARDINAL
taxlaw-6404	463	6	1954	DATE
taxlaw-6404	463	7	congress	ORG
taxlaw-6404	463	8	first	ORDINAL
taxlaw-6404	463	9	200%	PERCENT
taxlaw-6404	463	10	years	DATE
taxlaw-6404	464	1	1981	DATE
taxlaw-6404	464	2	acrs	PRODUCT
taxlaw-6404	465	1	three	CARDINAL
taxlaw-6404	465	2	five	CARDINAL
taxlaw-6404	465	3	ten	CARDINAL
taxlaw-6404	465	4	15 years	DATE
taxlaw-6404	466	1	15 years	DATE
taxlaw-6404	467	1	acrs	ORG
taxlaw-6404	467	2	ten or 15 years	DATE
taxlaw-6404	468	1	19	DATE
taxlaw-6404	468	2	half-year	DATE
taxlaw-6404	469	1	congress	ORG
taxlaw-6404	469	2	1986	DATE
taxlaw-6404	469	3	macrs	ORG
taxlaw-6404	471	1	168(b)(4	CARDINAL
taxlaw-6404	473	1	zero	CARDINAL
taxlaw-6404	476	1	1250	CARDINAL
taxlaw-6404	476	2	2019	CARDINAL
taxlaw-6404	477	1	114	CARDINAL
taxlaw-6404	478	1	168	CARDINAL
taxlaw-6404	479	1	1981	DATE
taxlaw-6404	479	2	1986	DATE
taxlaw-6404	480	1	1981	DATE
taxlaw-6404	481	1	97	CARDINAL
taxlaw-6404	481	2	95	CARDINAL
taxlaw-6404	482	1	172	CARDINAL
taxlaw-6404	482	2	201	CARDINAL
taxlaw-6404	483	1	1981	DATE
taxlaw-6404	483	2	10 year	DATE
taxlaw-6404	483	3	between 18 and 25 years and a 15 year	DATE
taxlaw-6404	483	4	25 years	DATE
taxlaw-6404	484	1	the tax reform act of	LAW
taxlaw-6404	484	2	1986	DATE
taxlaw-6404	484	3	1981	DATE
taxlaw-6404	485	1	36	CARDINAL
taxlaw-6404	485	2	15	CARDINAL
taxlaw-6404	485	3	115	CARDINAL
taxlaw-6404	485	4	mark pomykacz &	ORG
taxlaw-6404	485	5	chris olmsted	PERSON
taxlaw-6404	485	6	j. 216	PERSON
taxlaw-6404	485	7	217	CARDINAL
taxlaw-6404	485	8	1	CARDINAL
taxlaw-6404	485	9	summer 2014	DATE
taxlaw-6404	486	1	116	CARDINAL
taxlaw-6404	487	1	87-56	CARDINAL
taxlaw-6404	487	2	1987	DATE
taxlaw-6404	487	3	2	CARDINAL
taxlaw-6404	487	4	674	CARDINAL
taxlaw-6404	488	1	117	CARDINAL
taxlaw-6404	488	2	115	CARDINAL
taxlaw-6404	488	3	217	CARDINAL
taxlaw-6404	489	1	1.	CARDINAL
taxlaw-6404	489	2	118	CARDINAL
taxlaw-6404	489	3	edison electric institute	ORG
taxlaw-6404	489	4	dec. 2016	DATE
taxlaw-6404	489	5	advisian	ORG
taxlaw-6404	489	6	worley parsons group	PERSON
taxlaw-6404	489	7	36-38	CARDINAL
taxlaw-6404	489	8	jan. 12	DATE
taxlaw-6404	489	9	2015	DATE
taxlaw-6404	490	1	119	CARDINAL
taxlaw-6404	490	2	harris williams & co.	ORG
taxlaw-6404	490	3	5	CARDINAL
taxlaw-6404	490	4	summer 2014	DATE
taxlaw-6404	491	1	120	CARDINAL
taxlaw-6404	492	1	87-56	CARDINAL
taxlaw-6404	492	2	116	CARDINAL
taxlaw-6404	492	3	121	CARDINAL
taxlaw-6404	492	4	burke	PERSON
taxlaw-6404	492	5	jason dearen	PERSON
taxlaw-6404	492	6	sep. 14, 2010	DATE
taxlaw-6404	493	1	columbia journal of tax law	ORG
taxlaw-6404	495	1	11:1 18	CARDINAL
taxlaw-6404	495	2	only 15	DATE
taxlaw-6404	495	3	ferc	ORG
taxlaw-6404	496	1	1	CARDINAL
taxlaw-6404	497	1	section 168	LAW
taxlaw-6404	497	2	ferc	ORG
taxlaw-6404	498	1	third	ORDINAL
taxlaw-6404	498	2	macrs	ORG
taxlaw-6404	498	3	200%	PERCENT
taxlaw-6404	498	4	150%	PERCENT
taxlaw-6404	498	5	the early years	DATE
taxlaw-6404	498	6	the first few years	DATE
taxlaw-6404	498	7	the early years	DATE
taxlaw-6404	499	1	150%	PERCENT
taxlaw-6404	499	2	c. section 168(k	PERSON
taxlaw-6404	499	3	congress	ORG
taxlaw-6404	499	4	macrs	ORG
taxlaw-6404	500	1	section 168(k	LAW
taxlaw-6404	500	2	122	CARDINAL
taxlaw-6404	501	1	87-56	CARDINAL
taxlaw-6404	501	2	116	CARDINAL
taxlaw-6404	502	1	123	CARDINAL
taxlaw-6404	505	1	124	CARDINAL
taxlaw-6404	505	2	d.	NORP
taxlaw-6404	505	3	two	CARDINAL
taxlaw-6404	505	4	the first few years	DATE
taxlaw-6404	506	1	150%	PERCENT
taxlaw-6404	506	2	one	CARDINAL
taxlaw-6404	506	3	half	CARDINAL
taxlaw-6404	508	1	jcx-54	PERSON
taxlaw-6404	508	2	56	CARDINAL
taxlaw-6404	508	3	20-21	DATE
taxlaw-6404	509	1	60	CARDINAL
taxlaw-6404	509	2	2019	DATE
taxlaw-6404	509	3	19	CARDINAL
taxlaw-6404	511	1	congress	ORG
taxlaw-6404	511	2	the year	DATE
taxlaw-6404	512	1	congress	ORG
taxlaw-6404	512	2	congress	ORG
taxlaw-6404	512	3	the september 11, 2001	EVENT
taxlaw-6404	513	1	2002129	DATE
taxlaw-6404	513	2	30%	PERCENT
taxlaw-6404	513	3	20 years	DATE
taxlaw-6404	513	4	between september 10, 2001	DATE
taxlaw-6404	513	5	may 5, 2003	DATE
taxlaw-6404	514	1	macrs	ORG
taxlaw-6404	514	2	the year	DATE
taxlaw-6404	514	3	years	DATE
taxlaw-6404	515	1	congress	ORG
taxlaw-6404	515	2	as much as 100%	PERCENT
taxlaw-6404	515	3	later years.133	DATE
taxlaw-6404	515	4	126 i.r.c	QUANTITY
taxlaw-6404	517	1	127	CARDINAL
taxlaw-6404	517	2	1958	DATE
taxlaw-6404	517	3	section 179	LAW
taxlaw-6404	517	4	a given year	DATE
taxlaw-6404	519	1	179	CARDINAL
taxlaw-6404	520	1	congress	ORG
taxlaw-6404	521	1	jane g. gravelle	PERSON
taxlaw-6404	522	1	3	CARDINAL
taxlaw-6404	522	2	2014	DATE
taxlaw-6404	524	1	d.	NORP
taxlaw-6404	524	2	gary guenther	PERSON
taxlaw-6404	524	3	cong.	ORG
taxlaw-6404	525	1	section 179	LAW
taxlaw-6404	525	2	114th	ORDINAL
taxlaw-6404	525	3	10	CARDINAL
taxlaw-6404	526	1	macrs	ORG
taxlaw-6404	526	2	up to $1,000,000	MONEY
taxlaw-6404	526	3	2,500,000	MONEY
taxlaw-6404	529	1	fiscal year 2018	DATE
taxlaw-6404	530	1	l. 115–97	ORG
taxlaw-6404	530	2	131	CARDINAL
taxlaw-6404	531	1	2054	CARDINAL
taxlaw-6404	531	2	2017	CARDINAL
taxlaw-6404	531	3	2017	CARDINAL
taxlaw-6404	532	1	2017	CARDINAL
taxlaw-6404	533	1	section 168	LAW
taxlaw-6404	533	2	section 179	LAW
taxlaw-6404	533	3	1,000,000	MONEY
taxlaw-6404	533	4	macrs	ORG
taxlaw-6404	533	5	the first year	DATE
taxlaw-6404	534	1	macrs	ORG
taxlaw-6404	534	2	the first year	DATE
taxlaw-6404	535	1	128	CARDINAL
taxlaw-6404	537	1	guenther	PERSON
taxlaw-6404	537	2	supra	PERSON
taxlaw-6404	537	3	127	CARDINAL
taxlaw-6404	537	4	10	CARDINAL
taxlaw-6404	538	1	129	CARDINAL
taxlaw-6404	538	2	2002	DATE
taxlaw-6404	540	1	107-147	CARDINAL
taxlaw-6404	540	2	116	CARDINAL
taxlaw-6404	541	1	21	CARDINAL
taxlaw-6404	541	2	130	CARDINAL
taxlaw-6404	541	3	2003	DATE
taxlaw-6404	542	1	2003	DATE
taxlaw-6404	544	1	108	CARDINAL
taxlaw-6404	544	2	117	CARDINAL
taxlaw-6404	545	1	752	CARDINAL
taxlaw-6404	546	1	may 5, 2003	DATE
taxlaw-6404	546	2	december 31, 2004	DATE
taxlaw-6404	546	3	50%	PERCENT
taxlaw-6404	547	1	the end of 2004	DATE
taxlaw-6404	548	1	131	CARDINAL
taxlaw-6404	549	1	the end of 2004	DATE
taxlaw-6404	550	1	132	CARDINAL
taxlaw-6404	550	2	2008	DATE
taxlaw-6404	550	3	congress	ORG
taxlaw-6404	550	4	50%	PERCENT
taxlaw-6404	550	5	first-year	DATE
taxlaw-6404	550	6	january 1, 2008	DATE
taxlaw-6404	550	7	september 8, 2010	DATE
taxlaw-6404	552	1	122	CARDINAL
taxlaw-6404	553	1	613	CARDINAL
taxlaw-6404	554	1	2010	DATE
taxlaw-6404	554	2	100%	PERCENT
taxlaw-6404	554	3	2011	DATE
taxlaw-6404	554	4	september 8, 2010	DATE
taxlaw-6404	554	5	december 31, 2011	DATE
taxlaw-6404	556	1	l. 111–312	PERSON
taxlaw-6404	556	2	124	CARDINAL
taxlaw-6404	557	1	3296	CARDINAL
taxlaw-6404	557	2	2010	DATE
taxlaw-6404	558	1	2012	DATE
taxlaw-6404	558	2	50%	PERCENT
taxlaw-6404	559	1	american	NORP
taxlaw-6404	559	2	2012	DATE
taxlaw-6404	559	3	50%	PERCENT
taxlaw-6404	559	4	january 1, 2014	DATE
taxlaw-6404	561	1	l. 112–240	GPE
taxlaw-6404	561	2	126	CARDINAL
taxlaw-6404	562	1	2313	CARDINAL
taxlaw-6404	562	2	2013	DATE
taxlaw-6404	563	1	2014	DATE
taxlaw-6404	563	2	the end of 2015	DATE
taxlaw-6404	564	1	2008	DATE
taxlaw-6404	566	1	110	CARDINAL
taxlaw-6404	566	2	122	CARDINAL
taxlaw-6404	567	1	613	CARDINAL
taxlaw-6404	567	2	american	NORP
taxlaw-6404	567	3	columbia journal of tax law	ORG
taxlaw-6404	569	1	11:1 20	CARDINAL
taxlaw-6404	569	2	the first year	DATE
taxlaw-6404	569	3	the year from 2001	DATE
taxlaw-6404	569	4	2027	CARDINAL
taxlaw-6404	571	1	2	CARDINAL
taxlaw-6404	571	2	the years from 2001	DATE
taxlaw-6404	571	3	2027	CARDINAL
taxlaw-6404	571	4	the year	DATE
taxlaw-6404	571	5	section 168(k	LAW
taxlaw-6404	571	6	2017	CARDINAL
taxlaw-6404	571	7	congress	ORG
taxlaw-6404	571	8	section 168(k).135 from	LAW
taxlaw-6404	571	9	2018	DATE
taxlaw-6404	571	10	2027	CARDINAL
taxlaw-6404	573	1	2009	DATE
taxlaw-6404	575	1	111	CARDINAL
taxlaw-6404	575	2	123	CARDINAL
taxlaw-6404	576	1	115	CARDINAL
taxlaw-6404	576	2	2010	DATE
taxlaw-6404	578	1	111-240	CARDINAL
taxlaw-6404	578	2	124	CARDINAL
taxlaw-6404	579	1	2504	CARDINAL
taxlaw-6404	580	1	2010	DATE
taxlaw-6404	581	1	l. 111-312	PERSON
taxlaw-6404	581	2	124	CARDINAL
taxlaw-6404	582	1	3296	CARDINAL
taxlaw-6404	582	2	american	NORP
taxlaw-6404	582	3	2012	DATE
taxlaw-6404	583	1	l. 112-240	PERSON
taxlaw-6404	583	2	126	CARDINAL
taxlaw-6404	584	1	2313	CARDINAL
taxlaw-6404	585	1	congress	ORG
taxlaw-6404	585	2	2015	CARDINAL
taxlaw-6404	585	3	2020	DATE
taxlaw-6404	586	1	2016	DATE
taxlaw-6404	588	1	114	CARDINAL
taxlaw-6404	588	2	143	CARDINAL
taxlaw-6404	588	3	129	CARDINAL
taxlaw-6404	589	1	2242	CARDINAL
taxlaw-6404	589	2	3056-65	DATE
taxlaw-6404	590	1	2015	DATE
taxlaw-6404	591	1	americans	NORP
taxlaw-6404	591	2	2015	DATE
taxlaw-6404	591	3	2016	DATE
taxlaw-6404	591	4	50%	PERCENT
taxlaw-6404	591	5	2015	DATE
taxlaw-6404	591	6	2017	CARDINAL
taxlaw-6404	593	1	114	CARDINAL
taxlaw-6404	593	2	113,129	CARDINAL
taxlaw-6404	594	1	2242	CARDINAL
taxlaw-6404	594	2	2244	CARDINAL
taxlaw-6404	594	3	2015	CARDINAL
taxlaw-6404	595	1	december 2017	DATE
taxlaw-6404	596	1	134	CARDINAL
taxlaw-6404	596	2	congress	ORG
taxlaw-6404	598	1	135	CARDINAL
taxlaw-6404	598	2	2017	CARDINAL
taxlaw-6404	600	1	136 i.r.c	QUANTITY
taxlaw-6404	602	1	137	CARDINAL
taxlaw-6404	603	1	d. 138	NORP
taxlaw-6404	606	1	120	CARDINAL
taxlaw-6404	606	2	27	CARDINAL
taxlaw-6404	606	3	2019	DATE
taxlaw-6404	606	4	21	CARDINAL
taxlaw-6404	606	5	congress	ORG
taxlaw-6404	612	1	recent years	DATE
taxlaw-6404	614	1	three	CARDINAL
taxlaw-6404	627	1	50%	PERCENT
taxlaw-6404	630	1	year	DATE
taxlaw-6404	632	1	each year	DATE
taxlaw-6404	634	1	each year	DATE
taxlaw-6404	636	1	1	CARDINAL
taxlaw-6404	638	1	139	CARDINAL
taxlaw-6404	638	2	supra	PERSON
taxlaw-6404	638	3	127	CARDINAL
taxlaw-6404	638	4	9-10	CARDINAL
taxlaw-6404	638	5	26%	PERCENT
taxlaw-6404	638	6	2014	DATE
taxlaw-6404	638	7	negative nineteen percent	PERCENT
taxlaw-6404	638	8	-19%	PERCENT
taxlaw-6404	639	1	thirty-seven percent	PERCENT
taxlaw-6404	639	2	37%	PERCENT
taxlaw-6404	640	1	columbia journal of tax law	ORG
taxlaw-6404	642	1	11:1	CARDINAL
taxlaw-6404	642	2	22	CARDINAL
taxlaw-6404	642	3	three	CARDINAL
taxlaw-6404	643	1	first	ORDINAL
taxlaw-6404	644	1	second	ORDINAL
taxlaw-6404	645	1	third	ORDINAL
taxlaw-6404	646	1	ferc	ORG
taxlaw-6404	646	2	irs	ORG
taxlaw-6404	646	3	congress	ORG
taxlaw-6404	646	4	two	CARDINAL
taxlaw-6404	647	1	first	ORDINAL
taxlaw-6404	647	2	macrs	ORG
taxlaw-6404	647	3	140	CARDINAL
taxlaw-6404	647	4	pwc	ORG
taxlaw-6404	647	5	91	CARDINAL
taxlaw-6404	647	6	19-10	CARDINAL
taxlaw-6404	650	1	141 i.r.c	QUANTITY
taxlaw-6404	651	1	168(i)(9	MONEY
taxlaw-6404	651	2	10	CARDINAL
taxlaw-6404	652	1	1969	DATE
taxlaw-6404	652	2	congress	ORG
taxlaw-6404	653	1	u.s.	GPE
taxlaw-6404	654	1	gao	PERSON
taxlaw-6404	654	2	30	CARDINAL
taxlaw-6404	654	3	sept. 1991	DATE
taxlaw-6404	656	1	1981	DATE
taxlaw-6404	656	2	acrs	ORG
taxlaw-6404	657	1	kiefer	PERSON
taxlaw-6404	657	2	36	CARDINAL
taxlaw-6404	657	3	13	CARDINAL
taxlaw-6404	659	1	11	CARDINAL
taxlaw-6404	660	1	the early years	DATE
taxlaw-6404	661	1	d.	NORP
taxlaw-6404	662	1	80	CARDINAL
taxlaw-6404	662	2	135	CARDINAL
taxlaw-6404	663	1	142	CARDINAL
taxlaw-6404	664	1	pwc	ORG
taxlaw-6404	664	2	91	CARDINAL
taxlaw-6404	664	3	19-11 19-13	QUANTITY
taxlaw-6404	667	1	80	CARDINAL
taxlaw-6404	667	2	134	CARDINAL
taxlaw-6404	668	1	143	CARDINAL
taxlaw-6404	670	1	144	CARDINAL
taxlaw-6404	672	1	2017	DATE
taxlaw-6404	674	1	2017	CARDINAL
taxlaw-6404	674	2	jeffrey davis	PERSON
taxlaw-6404	674	3	david burton	PERSON
taxlaw-6404	674	4	isaac maron	PERSON
taxlaw-6404	674	5	irs	ORG
taxlaw-6404	674	6	sept. 14, 2017	DATE
taxlaw-6404	675	1	145	CARDINAL
taxlaw-6404	675	2	pwc	ORG
taxlaw-6404	675	3	91	CARDINAL
taxlaw-6404	675	4	19-10	CARDINAL
taxlaw-6404	676	1	146	CARDINAL
taxlaw-6404	676	2	167	CARDINAL
taxlaw-6404	679	1	2019	DATE
taxlaw-6404	679	2	23	CARDINAL
taxlaw-6404	680	1	the early years	DATE
taxlaw-6404	681	1	148	CARDINAL
taxlaw-6404	687	1	two	CARDINAL
taxlaw-6404	688	1	first	ORDINAL
taxlaw-6404	688	2	macrs	ORG
taxlaw-6404	689	1	second	ORDINAL
taxlaw-6404	689	2	100%	PERCENT
taxlaw-6404	690	1	first	ORDINAL
taxlaw-6404	690	2	$1.2 million	MONEY
taxlaw-6404	690	3	55-year	DATE
taxlaw-6404	691	1	100,000	MONEY
taxlaw-6404	693	1	1,200,000	MONEY
taxlaw-6404	693	2	100,000	MONEY
taxlaw-6404	693	3	1,100,000	MONEY
taxlaw-6404	694	1	second	ORDINAL
taxlaw-6404	694	2	1,100,000	MONEY
taxlaw-6404	694	3	55 years	DATE
taxlaw-6404	694	4	20,000	MONEY
taxlaw-6404	695	1	20,000	MONEY
taxlaw-6404	697	1	1,200,000	MONEY
taxlaw-6404	697	2	100,000	MONEY
taxlaw-6404	697	3	1,100,000	MONEY
taxlaw-6404	698	1	second	ORDINAL
taxlaw-6404	698	2	1,100,000	MONEY
taxlaw-6404	698	3	55 years	DATE
taxlaw-6404	698	4	20,000	MONEY
taxlaw-6404	699	1	147	CARDINAL
taxlaw-6404	699	2	32	CARDINAL
taxlaw-6404	699	3	39	CARDINAL
taxlaw-6404	700	1	148	CARDINAL
taxlaw-6404	702	1	151	CARDINAL
taxlaw-6404	703	1	152	CARDINAL
taxlaw-6404	703	2	80	CARDINAL
taxlaw-6404	703	3	134	CARDINAL
taxlaw-6404	703	4	pwc	ORG
taxlaw-6404	703	5	91	CARDINAL
taxlaw-6404	703	6	4-19	DATE
taxlaw-6404	704	1	macrs	ORG
taxlaw-6404	705	1	columbia journal of tax law	ORG
taxlaw-6404	707	1	11:1	CARDINAL
taxlaw-6404	707	2	35%	PERCENT
taxlaw-6404	707	3	one	CARDINAL
taxlaw-6404	708	1	20,000	MONEY
taxlaw-6404	708	2	35%	PERCENT
taxlaw-6404	708	3	7,000	MONEY
taxlaw-6404	709	1	7,000	MONEY
taxlaw-6404	710	1	macrs	ORG
taxlaw-6404	710	2	only 20 years	DATE
taxlaw-6404	711	1	macrs	ORG
taxlaw-6404	713	1	macrs	ORG
taxlaw-6404	713	2	1,200,000	MONEY
taxlaw-6404	713	3	20 years	DATE
taxlaw-6404	713	4	60,000	MONEY
taxlaw-6404	714	1	35%	PERCENT
taxlaw-6404	714	2	one	CARDINAL
taxlaw-6404	714	3	60,000	MONEY
taxlaw-6404	714	4	35%	PERCENT
taxlaw-6404	714	5	21,000	MONEY
taxlaw-6404	715	1	21,000	MONEY
taxlaw-6404	715	2	20-year	DATE
taxlaw-6404	715	3	the first 20 years	DATE
taxlaw-6404	716	1	the remaining 35 years	DATE
taxlaw-6404	716	2	55-year	DATE
taxlaw-6404	717	1	each year	DATE
taxlaw-6404	717	2	macrs	ORG
taxlaw-6404	718	1	14,000	MONEY
taxlaw-6404	718	2	21,000	MONEY
taxlaw-6404	718	3	macrs	ORG
taxlaw-6404	718	4	7,000	MONEY
taxlaw-6404	719	1	macrs	ORG
taxlaw-6404	719	2	$60,000	MONEY
taxlaw-6404	719	3	20,000	MONEY
taxlaw-6404	719	4	40,000	MONEY
taxlaw-6404	720	1	40,000	MONEY
taxlaw-6404	720	2	35%	PERCENT
taxlaw-6404	720	3	14,000	MONEY
taxlaw-6404	722	1	each year	DATE
taxlaw-6404	722	2	14,000	MONEY
taxlaw-6404	722	3	the first 20 years	DATE
taxlaw-6404	723	1	the end of the 20-year	DATE
taxlaw-6404	723	2	280,000	MONEY
taxlaw-6404	725	1	the last 35 years	DATE
taxlaw-6404	725	2	7,000	MONEY
taxlaw-6404	726	1	the end of the 55-year	DATE
taxlaw-6404	726	2	35,000	MONEY
taxlaw-6404	726	3	100,000	MONEY
taxlaw-6404	727	1	3	CARDINAL
taxlaw-6404	727	2	appendix a. 2019	PERSON
taxlaw-6404	727	3	25	CARDINAL
taxlaw-6404	727	4	3	CARDINAL
taxlaw-6404	728	1	macrs	ORG
taxlaw-6404	729	1	1,200,000	MONEY
taxlaw-6404	729	2	55-year	DATE
taxlaw-6404	729	3	20-year	DATE
taxlaw-6404	730	1	1000s	MONEY
taxlaw-6404	731	1	second	ORDINAL
taxlaw-6404	731	2	100%	PERCENT
taxlaw-6404	732	1	macrs	ORG
taxlaw-6404	733	1	20% to 100%	PERCENT
taxlaw-6404	734	1	the early years	DATE
taxlaw-6404	735	1	100%	PERCENT
taxlaw-6404	735	2	2010	DATE
taxlaw-6404	735	3	2011	DATE
taxlaw-6404	736	1	100%	PERCENT
taxlaw-6404	736	2	the first year	DATE
taxlaw-6404	737	1	1,200,000	MONEY
taxlaw-6404	737	2	55-year	DATE
taxlaw-6404	737	3	100%	PERCENT
taxlaw-6404	738	1	20,000	MONEY
taxlaw-6404	738	2	each year	DATE
taxlaw-6404	738	3	55 years	DATE
taxlaw-6404	739	1	7,000	MONEY
taxlaw-6404	740	1	100%	PERCENT
taxlaw-6404	740	2	the first year	DATE
taxlaw-6404	741	1	1,200,000	MONEY
taxlaw-6404	741	2	100%	PERCENT
taxlaw-6404	741	3	1,200,000	MONEY
taxlaw-6404	741	4	the first year	DATE
taxlaw-6404	742	1	420,000	MONEY
taxlaw-6404	742	2	1,200,000	MONEY
taxlaw-6404	742	3	35%	PERCENT
taxlaw-6404	742	4	420,000	MONEY
taxlaw-6404	743	1	the first tax year	DATE
taxlaw-6404	744	1	420,000	MONEY
taxlaw-6404	744	2	the year	DATE
taxlaw-6404	745	1	only $7,000	MONEY
taxlaw-6404	746	1	0	CARDINAL
taxlaw-6404	746	2	50 100 150	CARDINAL
taxlaw-6404	746	3	33	CARDINAL
taxlaw-6404	746	4	39	CARDINAL
taxlaw-6404	746	5	47	CARDINAL
taxlaw-6404	746	6	columbia	ORG
taxlaw-6404	748	1	11:1 26 $413,000	MONEY
taxlaw-6404	750	1	the remaining 54 years	DATE
taxlaw-6404	751	1	4	CARDINAL
taxlaw-6404	752	1	100%	PERCENT
taxlaw-6404	753	1	1,200,000	MONEY
taxlaw-6404	753	2	55-year	DATE
taxlaw-6404	753	3	1-year	DATE
taxlaw-6404	753	4	35%	PERCENT
taxlaw-6404	754	1	1000s	MONEY
taxlaw-6404	755	1	the end of the 55-year	DATE
taxlaw-6404	756	1	35,000	MONEY
taxlaw-6404	756	2	100,000	MONEY
taxlaw-6404	757	1	4	CARDINAL
taxlaw-6404	760	1	first	ORDINAL
taxlaw-6404	761	1	macrs	ORG
taxlaw-6404	761	2	the early years	DATE
taxlaw-6404	761	3	later years	DATE
taxlaw-6404	761	4	recent years	DATE
taxlaw-6404	761	5	153	CARDINAL
taxlaw-6404	761	6	80	CARDINAL
taxlaw-6404	761	7	134	CARDINAL
taxlaw-6404	762	1	154	CARDINAL
taxlaw-6404	763	1	gao	ORG
taxlaw-6404	763	2	supra	PERSON
taxlaw-6404	763	3	141	CARDINAL
taxlaw-6404	763	4	4	CARDINAL
taxlaw-6404	763	5	50	CARDINAL
taxlaw-6404	763	6	400	CARDINAL
taxlaw-6404	763	7	33	CARDINAL
taxlaw-6404	763	8	39	CARDINAL
taxlaw-6404	763	9	47	CARDINAL
taxlaw-6404	763	10	2019	CARDINAL
taxlaw-6404	763	11	27	CARDINAL
taxlaw-6404	763	12	zero	CARDINAL
taxlaw-6404	763	13	those years	DATE
taxlaw-6404	764	1	the early years	DATE
taxlaw-6404	764	2	later years	DATE
taxlaw-6404	765	1	congress	ORG
taxlaw-6404	766	1	zero	CARDINAL
taxlaw-6404	768	1	161	CARDINAL
taxlaw-6404	768	2	two	CARDINAL
taxlaw-6404	768	3	first	ORDINAL
taxlaw-6404	769	1	156	CARDINAL
taxlaw-6404	769	2	sarah anderson	PERSON
taxlaw-6404	769	3	america	GPE
taxlaw-6404	769	4	july 2016	DATE
taxlaw-6404	771	1	157	CARDINAL
taxlaw-6404	771	2	gao	PERSON
taxlaw-6404	771	3	supra	PERSON
taxlaw-6404	771	4	141	CARDINAL
taxlaw-6404	771	5	6	CARDINAL
taxlaw-6404	771	6	158	CARDINAL
taxlaw-6404	773	1	4	CARDINAL
taxlaw-6404	773	2	160	CARDINAL
taxlaw-6404	774	1	8	CARDINAL
taxlaw-6404	774	2	36	CARDINAL
taxlaw-6404	774	3	23	CARDINAL
taxlaw-6404	774	4	161	CARDINAL
taxlaw-6404	774	5	gao	PERSON
taxlaw-6404	774	6	supra	PERSON
taxlaw-6404	774	7	141	CARDINAL
taxlaw-6404	774	8	4	CARDINAL
taxlaw-6404	775	1	the u.s. treasury	ORG
taxlaw-6404	776	1	36	CARDINAL
taxlaw-6404	776	2	23	CARDINAL
taxlaw-6404	779	1	32	CARDINAL
taxlaw-6404	779	2	39	CARDINAL
taxlaw-6404	780	1	163	CARDINAL
taxlaw-6404	781	1	164	CARDINAL
taxlaw-6404	788	1	165	CARDINAL
taxlaw-6404	788	2	32	CARDINAL
taxlaw-6404	788	3	39	DATE
taxlaw-6404	789	1	columbia journal of tax law	ORG
taxlaw-6404	791	1	11:1 28	CARDINAL
taxlaw-6404	792	1	second	ORDINAL
taxlaw-6404	792	2	zero	CARDINAL
taxlaw-6404	792	3	wacc	WORK_OF_ART
taxlaw-6404	792	4	wacc	PERSON
taxlaw-6404	795	1	debt 50%	PERCENT
taxlaw-6404	795	2	5%	PERCENT
taxlaw-6404	795	3	2.50%	PERCENT
taxlaw-6404	795	4	5%	PERCENT
taxlaw-6404	795	5	7%	PERCENT
taxlaw-6404	795	6	0.35%	PERCENT
taxlaw-6404	795	7	45%	PERCENT
taxlaw-6404	795	8	10%	PERCENT
taxlaw-6404	795	9	4.5%	PERCENT
taxlaw-6404	795	10	100%	PERCENT
taxlaw-6404	795	11	7.35%	PERCENT
taxlaw-6404	795	12	2	CARDINAL
taxlaw-6404	796	1	zero	CARDINAL
taxlaw-6404	797	1	second	ORDINAL
taxlaw-6404	798	1	zero	CARDINAL
taxlaw-6404	799	1	wacc	PERSON
taxlaw-6404	799	2	15%	PERCENT
taxlaw-6404	800	1	zero	CARDINAL
taxlaw-6404	800	2	debt 40%	PERCENT
taxlaw-6404	800	3	5%	PERCENT
taxlaw-6404	800	4	2.00%	PERCENT
taxlaw-6404	800	5	5%	PERCENT
taxlaw-6404	800	6	7%	PERCENT
taxlaw-6404	800	7	0.35%	PERCENT
taxlaw-6404	800	8	40%	PERCENT
taxlaw-6404	800	9	10%	PERCENT
taxlaw-6404	800	10	4.00%	PERCENT
taxlaw-6404	800	11	15%	PERCENT
taxlaw-6404	800	12	0%	PERCENT
taxlaw-6404	800	13	0%	PERCENT
taxlaw-6404	800	14	100%	PERCENT
taxlaw-6404	800	15	6.35%	PERCENT
taxlaw-6404	800	16	3	CARDINAL
taxlaw-6404	801	1	zero	CARDINAL
taxlaw-6404	803	1	166	CARDINAL
taxlaw-6404	805	1	41	CARDINAL
taxlaw-6404	805	2	3	CARDINAL
taxlaw-6404	805	3	302	CARDINAL
taxlaw-6404	807	1	32	CARDINAL
taxlaw-6404	807	2	39	CARDINAL
taxlaw-6404	808	1	168	CARDINAL
taxlaw-6404	808	2	32	CARDINAL
taxlaw-6404	808	3	39	CARDINAL
taxlaw-6404	808	4	169	CARDINAL
taxlaw-6404	809	1	29	CARDINAL
taxlaw-6404	812	1	congress	ORG
taxlaw-6404	812	2	zero	CARDINAL
taxlaw-6404	812	3	zero	CARDINAL
taxlaw-6404	813	1	50%	PERCENT
taxlaw-6404	814	1	that year	DATE
taxlaw-6404	818	1	the years	DATE
taxlaw-6404	818	2	100%	PERCENT
taxlaw-6404	819	1	2001	DATE
taxlaw-6404	819	2	zero	CARDINAL
taxlaw-6404	821	1	170	CARDINAL
taxlaw-6404	824	1	1.167(l)-1(h)(6)(i	CARDINAL
taxlaw-6404	825	1	zero	CARDINAL
taxlaw-6404	829	1	171	CARDINAL
taxlaw-6404	830	1	2015	CARDINAL
taxlaw-6404	830	2	oct. 9, 2015	DATE
taxlaw-6404	832	1	172	CARDINAL
taxlaw-6404	833	1	2017	CARDINAL
taxlaw-6404	833	2	2017 38	DATE
taxlaw-6404	833	3	233	CARDINAL
taxlaw-6404	833	4	sept. 7	DATE
taxlaw-6404	833	5	2017	DATE
taxlaw-6404	833	6	congress	ORG
taxlaw-6404	833	7	itc	ORG
taxlaw-6404	835	1	congress	ORG
taxlaw-6404	836	1	173	CARDINAL
taxlaw-6404	836	2	gao	PERSON
taxlaw-6404	836	3	supra	PERSON
taxlaw-6404	836	4	141	CARDINAL
taxlaw-6404	836	5	3	CARDINAL
taxlaw-6404	836	6	174	CARDINAL
taxlaw-6404	836	7	2015	DATE
taxlaw-6404	836	8	23	CARDINAL
taxlaw-6404	836	9	40	CARDINAL
taxlaw-6404	836	10	u.s.	GPE
taxlaw-6404	836	11	16	CARDINAL
taxlaw-6404	837	1	anderson	PERSON
taxlaw-6404	837	2	157	CARDINAL
taxlaw-6404	837	3	4	CARDINAL
taxlaw-6404	837	4	175	CARDINAL
taxlaw-6404	837	5	deloitte	ORG
taxlaw-6404	837	6	2014	DATE
taxlaw-6404	839	1	columbia journal of tax	ORG
taxlaw-6404	841	1	11:1 30	DATE
taxlaw-6404	843	1	d. environmental	ORG
taxlaw-6404	843	2	utility.177	ORG
taxlaw-6404	843	3	2017	CARDINAL
taxlaw-6404	843	4	consolidated edison	ORG
taxlaw-6404	843	5	new york	GPE
taxlaw-6404	843	6	the 2016 fiscal	DATE
taxlaw-6404	843	7	first	ORDINAL
taxlaw-6404	844	1	1	CARDINAL
taxlaw-6404	844	2	9,604,000	MONEY
taxlaw-6404	844	3	40,411,000	MONEY
taxlaw-6404	844	4	8,541,000	MONEY
taxlaw-6404	844	5	7.34%	PERCENT
taxlaw-6404	844	6	14,735,000 50.75%	PERCENT
taxlaw-6404	844	7	5.09 2.58%	PERCENT
taxlaw-6404	844	8	14,298,000 49.25%	PERCENT
taxlaw-6404	844	9	9.66%	PERCENT
taxlaw-6404	844	10	4.76%	PERCENT
taxlaw-6404	844	11	29,033,000 100%	PERCENT
taxlaw-6404	844	12	7.34%	PERCENT
taxlaw-6404	844	13	9,604,000	MONEY
taxlaw-6404	844	14	$40,411,000 $8,541,000	MONEY
taxlaw-6404	844	15	11,943,000	MONEY
taxlaw-6404	844	16	second	ORDINAL
taxlaw-6404	845	1	2	CARDINAL
taxlaw-6404	846	1	176	CARDINAL
taxlaw-6404	846	2	arnold c. harberger	PERSON
taxlaw-6404	846	3	70	CARDINAL
taxlaw-6404	847	1	215	CARDINAL
taxlaw-6404	847	2	june, 1962	DATE
taxlaw-6404	848	1	jcx-14-13	ORG
taxlaw-6404	848	2	2013	DATE
taxlaw-6404	848	3	jim nunns	PERSON
taxlaw-6404	848	4	tpc	ORG
taxlaw-6404	848	5	2012	DATE
taxlaw-6404	849	1	177	CARDINAL
taxlaw-6404	849	2	gao	PERSON
taxlaw-6404	849	3	supra	PERSON
taxlaw-6404	849	4	141	CARDINAL
taxlaw-6404	849	5	5	CARDINAL
taxlaw-6404	849	6	178	CARDINAL
taxlaw-6404	850	1	179	CARDINAL
taxlaw-6404	850	2	173	CARDINAL
taxlaw-6404	851	1	2019	DATE
taxlaw-6404	851	2	31	CARDINAL
taxlaw-6404	851	3	9604,000	MONEY
taxlaw-6404	851	4	$40,411,000 $8,541,000 $9,450,000	MONEY
taxlaw-6404	851	5	11,250,000	MONEY
taxlaw-6404	852	1	two	CARDINAL
taxlaw-6404	853	1	3	CARDINAL
taxlaw-6404	853	2	$11,943,000 $111,250,000	MONEY
taxlaw-6404	853	3	11,943,000	MONEY
taxlaw-6404	853	4	5.81%	PERCENT
taxlaw-6404	854	1	first	ORDINAL
taxlaw-6404	858	1	between $40 and $100 million	MONEY
taxlaw-6404	858	2	between $80 and $200 million	MONEY
taxlaw-6404	858	3	year.187	GPE
taxlaw-6404	859	1	180	CARDINAL
taxlaw-6404	859	2	n. gregory mankiw	ORG
taxlaw-6404	859	3	67(5th	CARDINAL
taxlaw-6404	860	1	181	CARDINAL
taxlaw-6404	862	1	77	DATE
taxlaw-6404	863	1	183	CARDINAL
taxlaw-6404	865	1	43-44	DATE
taxlaw-6404	868	1	185	CARDINAL
taxlaw-6404	868	2	1	CARDINAL
taxlaw-6404	868	3	186	CARDINAL
taxlaw-6404	869	1	fiscal years	DATE
taxlaw-6404	869	2	2018	DATE
taxlaw-6404	870	1	115th	ORG
taxlaw-6404	870	2	fiscal years	DATE
taxlaw-6404	870	3	2016-2020	DATE
taxlaw-6404	870	4	30	DATE
taxlaw-6404	870	5	2017	CARDINAL
taxlaw-6404	871	1	187	CARDINAL
taxlaw-6404	872	1	one year	DATE
taxlaw-6404	872	2	five year	DATE
taxlaw-6404	872	3	15-year	DATE
taxlaw-6404	873	1	fiscal years	DATE
taxlaw-6404	873	2	2018	DATE
taxlaw-6404	874	1	115th	ORG
taxlaw-6404	874	2	fiscal years	DATE
taxlaw-6404	874	3	2016-2020	DATE
taxlaw-6404	874	4	30	DATE
taxlaw-6404	874	5	2017	CARDINAL
taxlaw-6404	875	1	columbia journal of tax law	ORG
taxlaw-6404	877	1	11:1 32	CARDINAL
taxlaw-6404	878	1	188	CARDINAL
taxlaw-6404	879	1	2019	CARDINAL
taxlaw-6404	879	2	new york	GPE
taxlaw-6404	879	3	51	MONEY
taxlaw-6404	879	4	2013 dollars	MONEY
taxlaw-6404	879	5	2025	DATE
taxlaw-6404	879	6	between 0.1%	PERCENT
taxlaw-6404	879	7	1.1%.190	CARDINAL
taxlaw-6404	879	8	between 6% and 25%	PERCENT
taxlaw-6404	879	9	between $108 million to $651 million	MONEY
taxlaw-6404	879	10	several-fold	CARDINAL
taxlaw-6404	887	1	fifteen	CARDINAL
taxlaw-6404	890	1	188	CARDINAL
taxlaw-6404	890	2	2010	DATE
taxlaw-6404	891	1	2015	DATE
taxlaw-6404	891	2	36	MONEY
taxlaw-6404	891	3	three percent	PERCENT
taxlaw-6404	892	1	u.s.	GPE
taxlaw-6404	893	1	12866	DATE
taxlaw-6404	893	2	aug. 2016	DATE
taxlaw-6404	896	1	dec. 31	DATE
taxlaw-6404	896	2	2019	DATE
taxlaw-6404	899	1	noah kaufman	PERSON
taxlaw-6404	899	2	columbia sipa ctr	ORG
taxlaw-6404	901	1	mar. 2018	DATE
taxlaw-6404	903	1	189	CARDINAL
taxlaw-6404	903	2	daniel shawhan	PERSON
taxlaw-6404	903	3	paul picciano	PERSON
taxlaw-6404	903	4	& karen palmer	ORG
taxlaw-6404	903	5	new york	GPE
taxlaw-6404	903	6	2019	CARDINAL
taxlaw-6404	904	1	190	CARDINAL
taxlaw-6404	906	1	33	CARDINAL
taxlaw-6404	906	2	the last four decades	DATE
taxlaw-6404	906	3	today	DATE
taxlaw-6404	907	1	the 1980s	DATE
taxlaw-6404	907	2	consumers.196	NORP
taxlaw-6404	907	3	fifth	ORDINAL
taxlaw-6404	918	1	192	CARDINAL
taxlaw-6404	918	2	3	CARDINAL
taxlaw-6404	918	3	260	CARDINAL
taxlaw-6404	918	4	193	CARDINAL
taxlaw-6404	919	1	259	CARDINAL
taxlaw-6404	919	2	194	CARDINAL
taxlaw-6404	919	3	40	CARDINAL
taxlaw-6404	919	4	33	CARDINAL
taxlaw-6404	920	1	195	CARDINAL
taxlaw-6404	920	2	w. cearley	PERSON
taxlaw-6404	920	3	daniel h. cole	PERSON
taxlaw-6404	920	4	169	CARDINAL
taxlaw-6404	920	5	peter z. grossman & daniel h. cole	PERSON
taxlaw-6404	920	6	2003	DATE
taxlaw-6404	921	1	197	CARDINAL
taxlaw-6404	921	2	j. gregory sidek & danliel f. spulber	ORG
taxlaw-6404	921	3	71	CARDINAL
taxlaw-6404	922	1	l. rev	PERSON
taxlaw-6404	922	2	851(1996	CARDINAL
taxlaw-6404	923	1	198	CARDINAL
taxlaw-6404	923	2	west virginia	GPE
taxlaw-6404	923	3	epa	ORG
taxlaw-6404	924	1	15-1363	CARDINAL
taxlaw-6404	925	1	section 112	LAW
taxlaw-6404	925	2	west virginia	GPE
taxlaw-6404	926	1	west virginia	GPE
taxlaw-6404	926	2	21	CARDINAL
taxlaw-6404	926	3	alabama	GPE
taxlaw-6404	926	4	arkansas	GPE
taxlaw-6404	926	5	colorado	GPE
taxlaw-6404	926	6	florida	GPE
taxlaw-6404	926	7	georgia	GPE
taxlaw-6404	926	8	indiana	GPE
taxlaw-6404	926	9	kansas	GPE
taxlaw-6404	926	10	kentucky	GPE
taxlaw-6404	926	11	louisiana	GPE
taxlaw-6404	926	12	michigan	GPE
taxlaw-6404	926	13	missouri	GPE
taxlaw-6404	926	14	montana	GPE
taxlaw-6404	926	15	nebraska	GPE
taxlaw-6404	926	16	new jersey	GPE
taxlaw-6404	926	17	ohio	GPE
taxlaw-6404	926	18	south carolina	GPE
taxlaw-6404	926	19	south dakota	GPE
taxlaw-6404	926	20	texas	GPE
taxlaw-6404	926	21	utah	GPE
taxlaw-6404	926	22	wisconsin	GPE
taxlaw-6404	926	23	wyoming	GPE
taxlaw-6404	926	24	fifth	ORDINAL
taxlaw-6404	927	1	columbia journal of tax law	ORG
taxlaw-6404	929	1	11:1 34	CARDINAL
taxlaw-6404	929	2	first	ORDINAL
taxlaw-6404	929	3	second	ORDINAL
taxlaw-6404	930	1	third	ORDINAL
taxlaw-6404	931	1	fourth	ORDINAL
taxlaw-6404	932	1	the past six years	DATE
taxlaw-6404	932	2	hundreds	CARDINAL
taxlaw-6404	932	3	2015	DATE
taxlaw-6404	932	4	19 gigawatts	QUANTITY
taxlaw-6404	932	5	2016	DATE
taxlaw-6404	932	6	199	CARDINAL
taxlaw-6404	932	7	oliver e. williamson	PERSON
taxlaw-6404	932	8	71	CARDINAL
taxlaw-6404	932	9	l. rev	PERSON
taxlaw-6404	932	10	1007	DATE
taxlaw-6404	932	11	1996	DATE
taxlaw-6404	932	12	stephen f. williams	PERSON
taxlaw-6404	932	13	71	CARDINAL
taxlaw-6404	932	14	l. rev	PERSON
taxlaw-6404	932	15	1000	CARDINAL
taxlaw-6404	932	16	1996	DATE
taxlaw-6404	932	17	jim rossi	PERSON
taxlaw-6404	932	18	77 tex	QUANTITY
taxlaw-6404	932	19	l. rev	PERSON
taxlaw-6404	932	20	297	CARDINAL
taxlaw-6404	932	21	1998	DATE
taxlaw-6404	932	22	herbert hovencamp	PERSON
taxlaw-6404	932	23	108	CARDINAL
taxlaw-6404	932	24	yale l. j. 801	PERSON
taxlaw-6404	932	25	1999	DATE
taxlaw-6404	933	1	200	CARDINAL
taxlaw-6404	933	2	199	CARDINAL
taxlaw-6404	933	3	807	CARDINAL
taxlaw-6404	934	1	united states	GPE
taxlaw-6404	934	2	518	CARDINAL
taxlaw-6404	934	3	839	CARDINAL
taxlaw-6404	934	4	1996	DATE
taxlaw-6404	934	5	munn v. illinois	PERSON
taxlaw-6404	934	6	94	CARDINAL
taxlaw-6404	934	7	u.s. 113 (	GPE
taxlaw-6404	934	8	charles river bridge	ORG
taxlaw-6404	934	9	warren bridge	PERSON
taxlaw-6404	934	10	36	CARDINAL
taxlaw-6404	934	11	u.s.	GPE
taxlaw-6404	934	12	420 (1837	DATE
taxlaw-6404	935	1	201	CARDINAL
taxlaw-6404	935	2	199	CARDINAL
taxlaw-6404	935	3	807	CARDINAL
taxlaw-6404	935	4	817	CARDINAL
taxlaw-6404	936	1	202	CARDINAL
taxlaw-6404	937	1	32	CARDINAL
taxlaw-6404	937	2	29	CARDINAL
taxlaw-6404	940	1	199	CARDINAL
taxlaw-6404	940	2	1003	DATE
taxlaw-6404	940	3	199	CARDINAL
taxlaw-6404	940	4	823	CARDINAL
taxlaw-6404	941	1	205	CARDINAL
taxlaw-6404	941	2	williamson	PERSON
taxlaw-6404	941	3	199	CARDINAL
taxlaw-6404	941	4	1013-14	DATE
taxlaw-6404	941	5	206	CARDINAL
taxlaw-6404	942	1	1016-18	DATE
taxlaw-6404	943	1	207	CARDINAL
taxlaw-6404	943	2	199	CARDINAL
taxlaw-6404	943	3	828-830	QUANTITY
taxlaw-6404	943	4	208	CARDINAL
taxlaw-6404	943	5	benjamin	PERSON
taxlaw-6404	945	1	apr. 27,	DATE
taxlaw-6404	945	2	2017	DATE
taxlaw-6404	945	3	1:14 pm	TIME
taxlaw-6404	947	1	209	CARDINAL
taxlaw-6404	947	2	u.s.	GPE
taxlaw-6404	947	3	reuters	ORG
taxlaw-6404	947	4	october 29, 2019,	DATE
taxlaw-6404	947	5	1:15 pm	TIME
taxlaw-6404	949	1	2019	DATE
taxlaw-6404	949	2	35	CARDINAL
taxlaw-6404	949	3	13 gigawatts.210	QUANTITY
taxlaw-6404	949	4	2017	DATE
taxlaw-6404	949	5	27	CARDINAL
taxlaw-6404	949	6	22 gigawatts	QUANTITY
taxlaw-6404	949	7	2017	DATE
taxlaw-6404	950	1	180 degree	QUANTITY
taxlaw-6404	950	2	u.s.	GPE
taxlaw-6404	950	3	2018	DATE
taxlaw-6404	950	4	2019.215	CARDINAL
taxlaw-6404	950	5	2018	DATE
taxlaw-6404	950	6	over 13,300	CARDINAL
taxlaw-6404	951	1	u.s.	GPE
taxlaw-6404	951	2	reuters	ORG
taxlaw-6404	951	3	may 16,	DATE
taxlaw-6404	951	4	2017	DATE
taxlaw-6404	952	1	211	CARDINAL
taxlaw-6404	952	2	silvio marcacci	PERSON
taxlaw-6404	952	3	dozens	CARDINAL
taxlaw-6404	952	4	2017	DATE
taxlaw-6404	953	1	6	CARDINAL
taxlaw-6404	954	1	forbes	PERSON
taxlaw-6404	954	2	dec. 18	DATE
taxlaw-6404	954	3	2017	DATE
taxlaw-6404	956	1	212	CARDINAL
taxlaw-6404	956	2	obama	PERSON
taxlaw-6404	956	3	the environmental protection agency	ORG
taxlaw-6404	958	1	77	CARDINAL
taxlaw-6404	960	1	9304	DATE
taxlaw-6404	960	2	feb. 16, 2012	DATE
taxlaw-6404	960	3	40	CARDINAL
taxlaw-6404	961	1	60 and 63	CARDINAL
taxlaw-6404	962	1	2018	DATE
taxlaw-6404	963	1	michael biesecker	PERSON
taxlaw-6404	963	2	matthew brown	PERSON
taxlaw-6404	963	3	epa	ORG
taxlaw-6404	964	1	mar. 1, 2018	DATE
taxlaw-6404	965	1	213	CARDINAL
taxlaw-6404	965	2	march 28	DATE
taxlaw-6404	965	3	2017	CARDINAL
taxlaw-6404	965	4	obama-era	ORG
taxlaw-6404	965	5	the environmental protection agency	ORG
taxlaw-6404	965	6	the clean air act	LAW
taxlaw-6404	968	1	13783	DATE
taxlaw-6404	968	2	82	CARDINAL
taxlaw-6404	969	1	reg.	CARDINAL
taxlaw-6404	970	1	16093	DATE
taxlaw-6404	970	2	mar. 28	DATE
taxlaw-6404	970	3	2017	DATE
taxlaw-6404	971	1	epa	ORG
taxlaw-6404	971	2	october 10, 2017	DATE
taxlaw-6404	972	1	82	CARDINAL
taxlaw-6404	974	1	48035	DATE
taxlaw-6404	974	2	oct. 16	DATE
taxlaw-6404	974	3	2017	DATE
taxlaw-6404	975	1	august 21, 2018	DATE
taxlaw-6404	975	2	epa	ORG
taxlaw-6404	976	1	83	CARDINAL
taxlaw-6404	978	1	45588	DATE
taxlaw-6404	978	2	sept.	DATE
taxlaw-6404	978	3	10, 2018	DATE
taxlaw-6404	980	1	juliet eilperin	PERSON
taxlaw-6404	981	1	aug. 21, 2018	DATE
taxlaw-6404	983	1	july 8, 2019	DATE
taxlaw-6404	984	1	84	CARDINAL
taxlaw-6404	984	2	fed	ORG
taxlaw-6404	986	1	32520	DATE
taxlaw-6404	986	2	july 8, 2019	DATE
taxlaw-6404	986	3	40	CARDINAL
taxlaw-6404	987	1	60	CARDINAL
taxlaw-6404	988	1	214	CARDINAL
taxlaw-6404	989	1	brad plumer	PERSON
taxlaw-6404	989	2	n.y times	GPE
taxlaw-6404	989	3	june 1, 2018	DATE
taxlaw-6404	992	1	u.s.	GPE
taxlaw-6404	992	2	nadia popovich	PERSON
taxlaw-6404	992	3	78	CARDINAL
taxlaw-6404	992	4	oct 5, 2017	DATE
taxlaw-6404	992	5	dec. 28, 2018	DATE
taxlaw-6404	993	1	eric lipton	PERSON
taxlaw-6404	993	2	n.y.	GPE
taxlaw-6404	993	3	dec. 27, 2018	DATE
taxlaw-6404	995	1	215	CARDINAL
taxlaw-6404	995	2	slade johnson & kien chau	ORG
taxlaw-6404	995	3	today	DATE
taxlaw-6404	995	4	u.s.	GPE
taxlaw-6404	995	5	july 26, 2019	DATE
taxlaw-6404	995	6	between 2010 and the first quarter of 2019	DATE
taxlaw-6404	995	7	u.s.	GPE
taxlaw-6404	995	8	more than 546	CARDINAL
taxlaw-6404	995	9	about 102 gigawatts	QUANTITY
taxlaw-6404	996	1	17 gw	QUANTITY
taxlaw-6404	996	2	2025	DATE
taxlaw-6404	996	3	u.s.	GPE
taxlaw-6404	996	4	monthly	DATE
taxlaw-6404	997	1	sept 7th 2018	DATE
taxlaw-6404	998	1	columbia journal of tax	ORG
taxlaw-6404	1000	1	11:1 36 megawatts	QUANTITY
taxlaw-6404	1000	2	2019	DATE
taxlaw-6404	1000	3	13,800	CARDINAL
taxlaw-6404	1000	4	219	CARDINAL
taxlaw-6404	1003	1	first	ORDINAL
taxlaw-6404	1004	1	prudential standard	ORG
taxlaw-6404	1005	1	sharply.222	ORG
taxlaw-6404	1005	2	the 1960s	DATE
taxlaw-6404	1005	3	70s	DATE
taxlaw-6404	1005	4	216	CARDINAL
taxlaw-6404	1005	5	reuters	ORG
taxlaw-6404	1005	6	208	CARDINAL
taxlaw-6404	1005	7	u.s.	GPE
taxlaw-6404	1005	8	reuters	ORG
taxlaw-6404	1005	9	oct. 29,	DATE
taxlaw-6404	1005	10	2019	DATE
taxlaw-6404	1005	11	217	CARDINAL
taxlaw-6404	1005	12	the united states	GPE
taxlaw-6404	1005	13	1990	DATE
taxlaw-6404	1005	14	u.s.	GPE
taxlaw-6404	1005	15	apr. 17	DATE
taxlaw-6404	1005	16	2017	DATE
taxlaw-6404	1005	17	25%	PERCENT
taxlaw-6404	1005	18	the united states	GPE
taxlaw-6404	1005	19	about 30%	PERCENT
taxlaw-6404	1005	20	u.s.	GPE
taxlaw-6404	1005	21	2016	DATE
taxlaw-6404	1006	1	88%	PERCENT
taxlaw-6404	1006	2	between 1950 and 1990	DATE
taxlaw-6404	1006	3	39 years	DATE
taxlaw-6404	1007	1	218	CARDINAL
taxlaw-6404	1011	1	benjamin	PERSON
taxlaw-6404	1013	1	apr. 27	DATE
taxlaw-6404	1013	2	2017	DATE
taxlaw-6404	1015	1	219	CARDINAL
taxlaw-6404	1016	1	epa	ORG
taxlaw-6404	1016	2	october 7, 2016	DATE
taxlaw-6404	1016	3	marin katusa	PERSON
taxlaw-6404	1016	4	america	GPE
taxlaw-6404	1016	5	forbes	ORG
taxlaw-6404	1016	6	may 30, 2012	DATE
taxlaw-6404	1016	7	01:43pm	GPE
taxlaw-6404	1018	1	220	CARDINAL
taxlaw-6404	1018	2	shannon hall	PERSON
taxlaw-6404	1018	3	exxon	ORG
taxlaw-6404	1018	4	almost 40 years ago	DATE
taxlaw-6404	1018	5	american	NORP
taxlaw-6404	1018	6	oct. 26, 2015	DATE
taxlaw-6404	1018	7	https://www.scientificamerican.com/article/exxon-knew-about-climate-change-almost-40-years-ago/	GPE
taxlaw-6404	1019	1	exxon	ORG
taxlaw-6404	1019	2	as early as 1977	DATE
taxlaw-6404	1019	3	11 years	DATE
taxlaw-6404	1020	1	exxonmobil	ORG
taxlaw-6404	1020	2	decades	DATE
taxlaw-6404	1020	3	élan	PERSON
taxlaw-6404	1020	4	huffpost	PERSON
taxlaw-6404	1020	5	nov. 22, 2019	DATE
taxlaw-6404	1020	6	dec. 16,	DATE
taxlaw-6404	1020	7	2019	DATE
taxlaw-6404	1021	1	university of tennessee	ORG
taxlaw-6404	1021	2	knoxville	GPE
taxlaw-6404	1021	3	dec. 2, 2019	DATE
taxlaw-6404	1022	1	221	CARDINAL
taxlaw-6404	1022	2	222	CARDINAL
taxlaw-6404	1022	3	richard j pierce	PERSON
taxlaw-6404	1022	4	jr.	PERSON
taxlaw-6404	1022	5	132	CARDINAL
taxlaw-6404	1022	6	l. rev	PERSON
taxlaw-6404	1023	1	497	CARDINAL
taxlaw-6404	1023	2	1984	DATE
taxlaw-6404	1023	3	john brett macarthur	PERSON
taxlaw-6404	1023	4	47	CARDINAL
taxlaw-6404	1023	5	amer	PERSON
taxlaw-6404	1024	1	u. l. rev	PERSON
taxlaw-6404	1024	2	779	CARDINAL
taxlaw-6404	1024	3	1998	DATE
taxlaw-6404	1024	4	donald f. santa, jr. &	PERSON
taxlaw-6404	1024	5	2019	CARDINAL
taxlaw-6404	1024	6	37	CARDINAL
taxlaw-6404	1024	7	the middle east	LOC
taxlaw-6404	1024	8	the united states	GPE
taxlaw-6404	1024	9	1979	DATE
taxlaw-6404	1024	10	three mile	QUANTITY
taxlaw-6404	1024	11	the 1980s	DATE
taxlaw-6404	1024	12	120	CARDINAL
taxlaw-6404	1024	13	the 1980s	DATE
taxlaw-6404	1024	14	congress	ORG
taxlaw-6404	1025	1	232	CARDINAL
taxlaw-6404	1025	2	the 1990s	DATE
taxlaw-6404	1026	1	ferc	ORG
taxlaw-6404	1026	2	ferc	ORG
taxlaw-6404	1026	3	ferc	ORG
taxlaw-6404	1026	4	the 1990s	DATE
taxlaw-6404	1026	5	25	CARDINAL
taxlaw-6404	1026	6	l. j. 113	PERSON
taxlaw-6404	1026	7	139-43	CARDINAL
taxlaw-6404	1027	1	223	CARDINAL
taxlaw-6404	1027	2	emily hammond & jim rossi	ORG
taxlaw-6404	1027	3	82	CARDINAL
taxlaw-6404	1028	1	l. rev	PERSON
taxlaw-6404	1028	2	645	CARDINAL
taxlaw-6404	1028	3	653	CARDINAL
taxlaw-6404	1028	4	winter 2017	DATE
taxlaw-6404	1029	1	224	CARDINAL
taxlaw-6404	1029	2	652	CARDINAL
taxlaw-6404	1029	3	225	CARDINAL
taxlaw-6404	1030	1	653	CARDINAL
taxlaw-6404	1031	1	226	CARDINAL
taxlaw-6404	1032	1	654-55	CARDINAL
taxlaw-6404	1032	2	227	CARDINAL
taxlaw-6404	1032	3	duquesne light co.	ORG
taxlaw-6404	1033	1	480	CARDINAL
taxlaw-6404	1033	2	u.s.	GPE
taxlaw-6404	1033	3	299	CARDINAL
taxlaw-6404	1033	4	1989	DATE
taxlaw-6404	1034	1	228	CARDINAL
taxlaw-6404	1034	2	hammond	ORG
taxlaw-6404	1034	3	supra	PERSON
taxlaw-6404	1034	4	221	CARDINAL
taxlaw-6404	1034	5	653	CARDINAL
taxlaw-6404	1035	1	229	CARDINAL
taxlaw-6404	1037	1	655	CARDINAL
taxlaw-6404	1038	1	231	CARDINAL
taxlaw-6404	1042	1	fed	ORG
taxlaw-6404	1043	1	824	CARDINAL
taxlaw-6404	1043	2	981	CARDINAL
taxlaw-6404	1043	3	993	CARDINAL
taxlaw-6404	1043	4	d.c	GPE
taxlaw-6404	1043	5	cir	ORG
taxlaw-6404	1043	6	1987	DATE
taxlaw-6404	1044	1	235	CARDINAL
taxlaw-6404	1044	2	500	CARDINAL
taxlaw-6404	1044	3	52	CARDINAL
taxlaw-6404	1046	1	30,334	CARDINAL
taxlaw-6404	1046	2	aug. 7, 1987	DATE
taxlaw-6404	1046	3	18	CARDINAL
taxlaw-6404	1047	1	2	CARDINAL
taxlaw-6404	1047	2	284	CARDINAL
taxlaw-6404	1048	1	236	CARDINAL
taxlaw-6404	1048	2	284	CARDINAL
taxlaw-6404	1048	3	636	CARDINAL
taxlaw-6404	1048	4	57	CARDINAL
taxlaw-6404	1050	1	13,267	CARDINAL
taxlaw-6404	1050	2	8, 1992	DATE
taxlaw-6404	1050	3	18	CARDINAL
taxlaw-6404	1051	1	284	CARDINAL
taxlaw-6404	1052	1	237	CARDINAL
taxlaw-6404	1052	2	hammond	PERSON
taxlaw-6404	1052	3	supra	PERSON
taxlaw-6404	1052	4	221	CARDINAL
taxlaw-6404	1052	5	658	CARDINAL
taxlaw-6404	1053	1	ferc	ORG
taxlaw-6404	1054	1	columbia journal of tax law	ORG
taxlaw-6404	1056	1	11:1	CARDINAL
taxlaw-6404	1056	2	38	CARDINAL
taxlaw-6404	1056	3	238	CARDINAL
taxlaw-6404	1056	4	ferc	ORG
taxlaw-6404	1056	5	ppe	ORG
taxlaw-6404	1058	1	one	CARDINAL
taxlaw-6404	1060	1	the united states	GPE
taxlaw-6404	1063	1	edison	ORG
taxlaw-6404	1063	2	new york	GPE
taxlaw-6404	1063	3	2016	DATE
taxlaw-6404	1063	4	238	CARDINAL
taxlaw-6404	1063	5	fed	ORG
taxlaw-6404	1064	1	nat	ORG
taxlaw-6404	1065	1	320	CARDINAL
taxlaw-6404	1065	2	591	CARDINAL
taxlaw-6404	1066	1	239	CARDINAL
taxlaw-6404	1066	2	888	CARDINAL
taxlaw-6404	1066	3	61	DATE
taxlaw-6404	1068	1	21,540	CARDINAL
taxlaw-6404	1068	2	24, 1996	DATE
taxlaw-6404	1068	3	18	CARDINAL
taxlaw-6404	1069	1	35	CARDINAL
taxlaw-6404	1069	2	385	CARDINAL
taxlaw-6404	1071	1	hammond	PERSON
taxlaw-6404	1071	2	supra	PERSON
taxlaw-6404	1071	3	221	CARDINAL
taxlaw-6404	1071	4	659	CARDINAL
taxlaw-6404	1072	1	240	CARDINAL
taxlaw-6404	1072	2	j. paul forrester	ORG
taxlaw-6404	1072	3	14	CARDINAL
taxlaw-6404	1072	4	j.	PERSON
taxlaw-6404	1073	1	33 (2008	DATE
taxlaw-6404	1074	1	241	CARDINAL
taxlaw-6404	1076	1	herman k. trabish	PERSON
taxlaw-6404	1076	2	2019	DATE
taxlaw-6404	1078	1	244	CARDINAL
taxlaw-6404	1079	1	christopher serkin	PERSON
taxlaw-6404	1079	2	michael p. vandenbergh	PERSON
taxlaw-6404	1079	3	102	CARDINAL
taxlaw-6404	1080	1	l. rev	PERSON
taxlaw-6404	1080	2	1019	DATE
taxlaw-6404	1080	3	2018	DATE
taxlaw-6404	1081	1	annie benn	PERSON
taxlaw-6404	1081	2	rocky mountain institute	ORG
taxlaw-6404	1081	3	2018	DATE
taxlaw-6404	1083	1	245	CARDINAL
taxlaw-6404	1083	2	appendix c. 2019	PERSON
taxlaw-6404	1083	3	39	CARDINAL
taxlaw-6404	1083	4	edison	ORG
taxlaw-6404	1083	5	new york	GPE
taxlaw-6404	1083	6	millions) $40,411	MONEY
taxlaw-6404	1083	7	8,541	CARDINAL
taxlaw-6404	1104	1	31,870	CARDINAL
taxlaw-6404	1114	1	21,665	MONEY
taxlaw-6404	1114	2	edison	ORG
taxlaw-6404	1114	3	new york	GPE
taxlaw-6404	1114	4	approximately 21%	PERCENT
taxlaw-6404	1114	5	40,411,000	MONEY
taxlaw-6404	1118	1	an additional 23%	PERCENT
taxlaw-6404	1118	2	ppe	ORG
taxlaw-6404	1119	1	247	CARDINAL
taxlaw-6404	1119	2	55.5%	PERCENT
taxlaw-6404	1120	1	248	CARDINAL
taxlaw-6404	1120	2	ppe	ORG
taxlaw-6404	1121	1	5	CARDINAL
taxlaw-6404	1121	2	edison	ORG
taxlaw-6404	1121	3	1	CARDINAL
taxlaw-6404	1121	4	ppe	ORG
taxlaw-6404	1121	5	2	CARDINAL
taxlaw-6404	1121	6	3	CARDINAL
taxlaw-6404	1122	1	2009 to 2018	DATE
taxlaw-6404	1122	2	appendix c. 246	ORG
taxlaw-6404	1122	3	$8,451 million	MONEY
taxlaw-6404	1122	4	$40,411 million	MONEY
taxlaw-6404	1122	5	ppe	ORG
taxlaw-6404	1122	6	20.9%	PERCENT
taxlaw-6404	1123	1	247	CARDINAL
taxlaw-6404	1123	2	$9,450 million	MONEY
taxlaw-6404	1123	3	$40,411 million	MONEY
taxlaw-6404	1123	4	ppe	ORG
taxlaw-6404	1123	5	23.4%	PERCENT
taxlaw-6404	1124	1	248 $40,411	MONEY
taxlaw-6404	1124	2	ppe	ORG
taxlaw-6404	1124	3	8,541	MONEY
taxlaw-6404	1124	4	$9,450 million	MONEY
taxlaw-6404	1124	5	$22,420 million	MONEY
taxlaw-6404	1124	6	$22,420 million	MONEY
taxlaw-6404	1124	7	$40,411 million	MONEY
taxlaw-6404	1124	8	ppe	ORG
taxlaw-6404	1124	9	55.5%	PERCENT
taxlaw-6404	1125	1	columbia journal of tax law	ORG
taxlaw-6404	1127	1	11:1 40	CARDINAL
taxlaw-6404	1127	2	5	CARDINAL
taxlaw-6404	1127	3	edison	ORG
taxlaw-6404	1127	4	new york	GPE
taxlaw-6404	1127	5	consolidated edison financial	ORG
taxlaw-6404	1127	6	2009	DATE
taxlaw-6404	1127	7	2018	DATE
taxlaw-6404	1128	1	millions	CARDINAL
taxlaw-6404	1129	1	15	CARDINAL
taxlaw-6404	1129	2	the united states	GPE
taxlaw-6404	1129	3	ppe	ORG
taxlaw-6404	1130	1	2016	DATE
taxlaw-6404	1130	2	2017	CARDINAL
taxlaw-6404	1130	3	appendix c.	PERSON
taxlaw-6404	1131	1	annual	DATE
taxlaw-6404	1132	1	ppe	ORG
taxlaw-6404	1132	2	deprec	PERSON
taxlaw-6404	1132	3	1	CARDINAL
taxlaw-6404	1132	4	ameren	ORG
taxlaw-6404	1132	5	missouri	GPE
taxlaw-6404	1132	6	18959 7880	DATE
taxlaw-6404	1132	7	58.4 3013	CARDINAL
taxlaw-6404	1132	8	42.5	CARDINAL
taxlaw-6404	1132	9	ameren	ORG
taxlaw-6404	1132	10	2	CARDINAL
taxlaw-6404	1132	11	american electric power appalachian power company	ORG
taxlaw-6404	1132	12	51.7	CARDINAL
taxlaw-6404	1132	13	ohio power company	ORG
taxlaw-6404	1132	14	52	CARDINAL
taxlaw-6404	1132	15	4948 1273	CARDINAL
taxlaw-6404	1132	16	74.3 1059	CARDINAL
taxlaw-6404	1132	17	52.9	CARDINAL
taxlaw-6404	1132	18	2567 6316	DATE
taxlaw-6404	1132	19	53 3	CARDINAL
taxlaw-6404	1132	20	cms energy consumers energy company	ORG
taxlaw-6404	1132	21	5944 14844	DATE
taxlaw-6404	1132	22	56.6 4	CARDINAL
taxlaw-6404	1132	23	edison consolidated edison	ORG
taxlaw-6404	1132	24	new york	GPE
taxlaw-6404	1132	25	31870	DATE
taxlaw-6404	1132	26	22420	CARDINAL
taxlaw-6404	1132	27	55.5 5	CARDINAL
taxlaw-6404	1132	28	virginia	GPE
taxlaw-6404	1132	29	40030	CARDINAL
taxlaw-6404	1132	30	68.9 5103 22491	PERCENT
taxlaw-6404	1132	31	56.2	CARDINAL
taxlaw-6404	1132	32	10,000 15,000 20,000 25,000	MONEY
taxlaw-6404	1132	33	2010 2011 2012	DATE
taxlaw-6404	1132	34	2013 2014	DATE
taxlaw-6404	1132	35	2018	DATE
taxlaw-6404	1132	36	2019	DATE
taxlaw-6404	1132	37	41	CARDINAL
taxlaw-6404	1132	38	ppe	ORG
taxlaw-6404	1132	39	deprec	PERSON
taxlaw-6404	1132	40	6 dte	QUANTITY
taxlaw-6404	1132	41	22094 7721	DATE
taxlaw-6404	1132	42	65.1 3793	CARDINAL
taxlaw-6404	1132	43	10580	DATE
taxlaw-6404	1132	44	7	CARDINAL
taxlaw-6404	1132	45	duke energy duke energy carolinas 41127 14365 26762	ORG
taxlaw-6404	1132	46	65.1 6544	TIME
taxlaw-6404	1132	47	20218	DATE
taxlaw-6404	1132	48	49.2 duke	PERCENT
taxlaw-6404	1132	49	28419 10561 17858	DATE
taxlaw-6404	1132	50	14535	DATE
taxlaw-6404	1132	51	51.1 duke	PERCENT
taxlaw-6404	1132	52	florida	GPE
taxlaw-6404	1132	53	16434 4644	DATE
taxlaw-6404	1132	54	56.6	CARDINAL
taxlaw-6404	1132	55	duke energy indiana	ORG
taxlaw-6404	1132	56	14241 4317	DATE
taxlaw-6404	1132	57	69.7	CARDINAL
taxlaw-6404	1132	58	8024	DATE
taxlaw-6404	1132	59	56.3	CARDINAL
taxlaw-6404	1132	60	duke energy	ORG
taxlaw-6404	1132	61	ohio	GPE
taxlaw-6404	1132	62	50.5	CARDINAL
taxlaw-6404	1132	63	8	CARDINAL
taxlaw-6404	1132	64	edison international southern california edison company	ORG
taxlaw-6404	1132	65	42890	CARDINAL
taxlaw-6404	1132	66	56.6 9	TIME
taxlaw-6404	1132	67	first	ORDINAL
taxlaw-6404	1132	68	43767	CARDINAL
taxlaw-6404	1132	69	28036	DATE
taxlaw-6404	1132	70	64.1	CARDINAL
taxlaw-6404	1132	71	55.5	CARDINAL
taxlaw-6404	1132	72	10	CARDINAL
taxlaw-6404	1132	73	florida	GPE
taxlaw-6404	1132	74	44966	DATE
taxlaw-6404	1132	75	12304	DATE
taxlaw-6404	1132	76	24121	DATE
taxlaw-6404	1132	77	53.6 11	CARDINAL
taxlaw-6404	1132	78	pg&e pacific gas and electric company	ORG
taxlaw-6404	1132	79	69409 22012	DATE
taxlaw-6404	1132	80	53.1 12	CARDINAL
taxlaw-6404	1132	81	ppl corp ppl electric utilities corporation	ORG
taxlaw-6404	1132	82	52.2	CARDINAL
taxlaw-6404	1132	83	louisville gas & electric	ORG
taxlaw-6404	1132	84	ku energy llc 12746 1465 11281	ORG
taxlaw-6404	1132	85	88.5 1735 9546	CARDINAL
taxlaw-6404	1132	86	74.9 13	CARDINAL
taxlaw-6404	1132	87	san diego gas & electric	ORG
taxlaw-6404	1132	88	17844 4594	DATE
taxlaw-6404	1132	89	58.4	CARDINAL
taxlaw-6404	1132	90	california	GPE
taxlaw-6404	1132	91	15344 5092 10252	DATE
taxlaw-6404	1132	92	66.8 1709	DATE
taxlaw-6404	1132	93	55.7 14	CARDINAL
taxlaw-6404	1132	94	29852	DATE
taxlaw-6404	1132	95	14092	DATE
taxlaw-6404	1132	96	54472	DATE
taxlaw-6404	1132	97	55.3 15	CARDINAL
taxlaw-6404	1132	98	xcel	ORG
taxlaw-6404	1132	99	45427 14381 31046	DATE
taxlaw-6404	1132	100	24262	DATE
taxlaw-6404	1132	101	53.4	CARDINAL
taxlaw-6404	1132	102	695,474	CARDINAL
taxlaw-6404	1132	103	67.5 52.1	CARDINAL
taxlaw-6404	1132	104	4	CARDINAL
taxlaw-6404	1133	1	millions	CARDINAL
taxlaw-6404	1133	2	15	CARDINAL
taxlaw-6404	1133	3	millions	CARDINAL
taxlaw-6404	1133	4	2016	CARDINAL
taxlaw-6404	1134	1	16%	PERCENT
taxlaw-6404	1135	1	2016	DATE
taxlaw-6404	1135	2	about 33%	PERCENT
taxlaw-6404	1135	3	ppe	ORG
taxlaw-6404	1136	1	approximately 67%	PERCENT
taxlaw-6404	1136	2	486,898,000,000	MONEY
taxlaw-6404	1136	3	695,474,000,000	MONEY
taxlaw-6404	1137	1	110,283,000,000	MONEY
taxlaw-6404	1138	1	15%	PERCENT
taxlaw-6404	1138	2	376,615,000,000	MONEY
taxlaw-6404	1138	3	approximately 52%	PERCENT
taxlaw-6404	1138	4	ppe	ORG
taxlaw-6404	1139	1	columbia journal of tax law	ORG
taxlaw-6404	1141	1	11:1	CARDINAL
taxlaw-6404	1144	1	$1.2 million	MONEY
taxlaw-6404	1145	1	any year	DATE
taxlaw-6404	1147	1	1,200,000	MONEY
taxlaw-6404	1147	2	55-year	DATE
taxlaw-6404	1148	1	1	CARDINAL
taxlaw-6404	1148	2	each year	DATE
taxlaw-6404	1148	3	2	CARDINAL
taxlaw-6404	1148	4	any year	DATE
taxlaw-6404	1148	5	3	CARDINAL
taxlaw-6404	1148	6	5%	PERCENT
taxlaw-6404	1148	7	annually	DATE
taxlaw-6404	1149	1	first	ORDINAL
taxlaw-6404	1149	2	20-year	DATE
taxlaw-6404	1150	1	second	ORDINAL
taxlaw-6404	1150	2	100%	PERCENT
taxlaw-6404	1151	1	6	CARDINAL
taxlaw-6404	1152	1	that year	DATE
taxlaw-6404	1152	2	1,200,000	MONEY
taxlaw-6404	1152	3	55-year	DATE
taxlaw-6404	1152	4	annual	DATE
taxlaw-6404	1152	5	macrs	ORG
taxlaw-6404	1152	6	5%	PERCENT
taxlaw-6404	1152	7	annually	DATE
taxlaw-6404	1153	1	the number of years	DATE
taxlaw-6404	1153	2	1,000s	CARDINAL
taxlaw-6404	1155	1	1,200,000	MONEY
taxlaw-6404	1155	2	year 35	DATE
taxlaw-6404	1155	3	55	DATE
taxlaw-6404	1156	1	the final 20 years	DATE
taxlaw-6404	1156	2	372,000	MONEY
taxlaw-6404	1157	1	6	CARDINAL
taxlaw-6404	1157	2	appendix a. -1,400 -1,200	PERSON
taxlaw-6404	1161	1	200	CARDINAL
taxlaw-6404	1161	2	600	CARDINAL
taxlaw-6404	1161	3	37	CARDINAL
taxlaw-6404	1161	4	55	CARDINAL
taxlaw-6404	1161	5	20-year	DATE
taxlaw-6404	1161	6	5%	PERCENT
taxlaw-6404	1161	7	2019	DATE
taxlaw-6404	1161	8	43	CARDINAL
taxlaw-6404	1161	9	2010	DATE
taxlaw-6404	1161	10	2011	DATE
taxlaw-6404	1161	11	100%	PERCENT
taxlaw-6404	1161	12	these years	DATE
taxlaw-6404	1162	1	1,200,000	MONEY
taxlaw-6404	1162	2	$1.2 million	MONEY
taxlaw-6404	1162	3	those years	DATE
taxlaw-6404	1162	4	55 years	DATE
taxlaw-6404	1162	5	$1.2 million	MONEY
taxlaw-6404	1163	1	35%	PERCENT
taxlaw-6404	1163	2	420,000	MONEY
taxlaw-6404	1163	3	only $7,000	MONEY
taxlaw-6404	1163	4	that year	DATE
taxlaw-6404	1164	1	the first year	DATE
taxlaw-6404	1164	2	413,000	MONEY
taxlaw-6404	1165	1	five percent	PERCENT
taxlaw-6404	1165	2	20,650	MONEY
taxlaw-6404	1165	3	year 1	DATE
taxlaw-6404	1166	1	each year	DATE
taxlaw-6404	1169	1	1,200,000	MONEY
taxlaw-6404	1169	2	55year	CARDINAL
taxlaw-6404	1169	3	100%	PERCENT
taxlaw-6404	1169	4	year 1	DATE
taxlaw-6404	1170	1	five percent	PERCENT
taxlaw-6404	1170	2	annually	DATE
taxlaw-6404	1170	3	as of year 27	DATE
taxlaw-6404	1171	1	7	CARDINAL
taxlaw-6404	1171	2	that year	DATE
taxlaw-6404	1171	3	1,200,000	MONEY
taxlaw-6404	1171	4	55-year	DATE
taxlaw-6404	1171	5	annual	DATE
taxlaw-6404	1171	6	100%	PERCENT
taxlaw-6404	1171	7	5%	PERCENT
taxlaw-6404	1171	8	annually	DATE
taxlaw-6404	1172	1	the number of years	DATE
taxlaw-6404	1177	1	200	CARDINAL
taxlaw-6404	1177	2	37	CARDINAL
taxlaw-6404	1177	3	55	CARDINAL
taxlaw-6404	1177	4	100%	PERCENT
taxlaw-6404	1177	5	5%	PERCENT
taxlaw-6404	1177	6	columbia	ORG
taxlaw-6404	1178	1	11:1 44	DATE
taxlaw-6404	1178	2	100%	PERCENT
taxlaw-6404	1178	3	$1.2 million	MONEY
taxlaw-6404	1178	4	55-year	DATE
taxlaw-6404	1178	5	5%	PERCENT
taxlaw-6404	1178	6	annually	DATE
taxlaw-6404	1178	7	26 years	DATE
taxlaw-6404	1180	1	an additional $582,000	MONEY
taxlaw-6404	1181	1	7	CARDINAL
taxlaw-6404	1181	2	appendix b.	PERSON
taxlaw-6404	1193	1	first	ORDINAL
taxlaw-6404	1197	1	249	CARDINAL
taxlaw-6404	1197	2	as many as four	CARDINAL
taxlaw-6404	1198	1	80	CARDINAL
taxlaw-6404	1198	2	133	CARDINAL
taxlaw-6404	1199	1	ferc	ORG
taxlaw-6404	1200	1	d.	NORP
taxlaw-6404	1201	1	2019	DATE
taxlaw-6404	1201	2	45	CARDINAL
taxlaw-6404	1201	3	d.	NORP
taxlaw-6404	1201	4	congress	ORG
taxlaw-6404	1201	5	251	CARDINAL
taxlaw-6404	1202	1	1986	DATE
taxlaw-6404	1202	2	46% to 34%	PERCENT
taxlaw-6404	1202	3	congress	ORG
taxlaw-6404	1202	4	congress	ORG
taxlaw-6404	1202	5	2017	CARDINAL
taxlaw-6404	1202	6	35%	PERCENT
taxlaw-6404	1202	7	21%.254	CARDINAL
taxlaw-6404	1203	1	sixteen	CARDINAL
taxlaw-6404	1203	2	ferc	ORG
taxlaw-6404	1203	3	ferc	ORG
taxlaw-6404	1204	1	ferc	ORG
taxlaw-6404	1204	2	ferc	ORG
taxlaw-6404	1205	1	first	ORDINAL
taxlaw-6404	1206	1	55 years	DATE
taxlaw-6404	1206	2	35 years	DATE
taxlaw-6404	1207	1	250	CARDINAL
taxlaw-6404	1207	2	36	CARDINAL
taxlaw-6404	1207	3	23	CARDINAL
taxlaw-6404	1208	1	251	CARDINAL
taxlaw-6404	1208	2	gao	PERSON
taxlaw-6404	1208	3	supra	PERSON
taxlaw-6404	1208	4	142	CARDINAL
taxlaw-6404	1208	5	18-20	CARDINAL
taxlaw-6404	1209	1	252	CARDINAL
taxlaw-6404	1209	2	gao	PERSON
taxlaw-6404	1209	3	supra	PERSON
taxlaw-6404	1209	4	142	CARDINAL
taxlaw-6404	1209	5	18	CARDINAL
taxlaw-6404	1210	1	max swiren	PERSON
taxlaw-6404	1210	2	28	CARDINAL
taxlaw-6404	1210	3	chicago	GPE
taxlaw-6404	1211	1	629	CARDINAL
taxlaw-6404	1211	2	1961	DATE
taxlaw-6404	1212	1	253	CARDINAL
taxlaw-6404	1212	2	1986	DATE
taxlaw-6404	1213	1	l. 99-514	PERSON
taxlaw-6404	1213	2	100	CARDINAL
taxlaw-6404	1214	1	2085	CARDINAL
taxlaw-6404	1214	2	2146	CARDINAL
taxlaw-6404	1215	1	254	CARDINAL
taxlaw-6404	1216	1	the end of 2016	DATE
taxlaw-6404	1217	1	paige jones	PERSON
taxlaw-6404	1217	2	jan. 15, 2018	DATE
taxlaw-6404	1220	1	sixteen	CARDINAL
taxlaw-6404	1220	2	california	GPE
taxlaw-6404	1220	3	connecticut	GPE
taxlaw-6404	1220	4	florida	GPE
taxlaw-6404	1220	5	illinois	GPE
taxlaw-6404	1220	6	kentucky	GPE
taxlaw-6404	1220	7	maine	GPE
taxlaw-6404	1220	8	maryland	GPE
taxlaw-6404	1220	9	massachusetts	GPE
taxlaw-6404	1220	10	nevada	GPE
taxlaw-6404	1220	11	new hampshire	GPE
taxlaw-6404	1220	12	new york	GPE
taxlaw-6404	1220	13	north carolina	GPE
taxlaw-6404	1220	14	rhode island	GPE
taxlaw-6404	1220	15	texas	GPE
taxlaw-6404	1220	16	vermont	GPE
taxlaw-6404	1220	17	virginia	GPE
taxlaw-6404	1221	1	256	CARDINAL
taxlaw-6404	1221	2	83	CARDINAL
taxlaw-6404	1223	1	59,295	CARDINAL
taxlaw-6404	1223	2	nov. 23, 2018	DATE
taxlaw-6404	1223	3	18	CARDINAL
taxlaw-6404	1223	4	35	DATE
taxlaw-6404	1223	5	101	DATE
taxlaw-6404	1223	6	154	CARDINAL
taxlaw-6404	1223	7	201	CARDINAL
taxlaw-6404	1223	8	35	DATE
taxlaw-6404	1223	9	352	CARDINAL
taxlaw-6404	1224	1	ferc	ORG
taxlaw-6404	1225	1	254	CARDINAL
taxlaw-6404	1225	2	410.1	CARDINAL
taxlaw-6404	1226	1	254	CARDINAL
taxlaw-6404	1226	2	410.1	CARDINAL
taxlaw-6404	1226	3	407.3	CARDINAL
taxlaw-6404	1227	1	257	CARDINAL
taxlaw-6404	1229	1	11:1	CARDINAL
taxlaw-6404	1229	2	the past.	DATE
taxlaw-6404	1230	1	second	ORDINAL
taxlaw-6404	1230	2	congress	ORG
taxlaw-6404	1231	1	congress	ORG
taxlaw-6404	1235	1	third	ORDINAL
taxlaw-6404	1237	1	one	CARDINAL
taxlaw-6404	1239	1	fourth	ORDINAL
taxlaw-6404	1239	2	ferc	ORG
taxlaw-6404	1239	3	ferc	ORG
taxlaw-6404	1240	1	262	CARDINAL
taxlaw-6404	1241	1	2018	DATE
taxlaw-6404	1241	2	florida	GPE
taxlaw-6404	1241	3	duke energy florida llc	ORG
taxlaw-6404	1241	4	michael	PERSON
taxlaw-6404	1241	5	258	CARDINAL
taxlaw-6404	1241	6	damian paletta & erica werner	ORG
taxlaw-6404	1241	7	$234 billion	MONEY
taxlaw-6404	1241	8	february	DATE
taxlaw-6404	1243	1	march 22, 2019	DATE
taxlaw-6404	1244	1	niv elis	ORG
taxlaw-6404	1244	2	747b	MONEY
taxlaw-6404	1244	3	1	MONEY
taxlaw-6404	1244	4	september	DATE
taxlaw-6404	1244	5	the hill	ORG
taxlaw-6404	1244	6	july 11, 2019	DATE
taxlaw-6404	1246	1	259	CARDINAL
taxlaw-6404	1246	2	bill chappell	PERSON
taxlaw-6404	1246	3	u.s.	GPE
taxlaw-6404	1246	4	$22 trillion	MONEY
taxlaw-6404	1246	5	npr	ORG
taxlaw-6404	1246	6	feb. 13	DATE
taxlaw-6404	1246	7	2019	DATE
taxlaw-6404	1248	1	260	CARDINAL
taxlaw-6404	1248	2	83	CARDINAL
taxlaw-6404	1250	1	59295	DATE
taxlaw-6404	1250	2	ferc	ORG
taxlaw-6404	1250	3	nov. 23, 2018	DATE
taxlaw-6404	1250	4	18	CARDINAL
taxlaw-6404	1250	5	35	DATE
taxlaw-6404	1250	6	101	DATE
taxlaw-6404	1250	7	154	CARDINAL
taxlaw-6404	1250	8	201	CARDINAL
taxlaw-6404	1250	9	35	DATE
taxlaw-6404	1250	10	352	CARDINAL
taxlaw-6404	1251	1	irs	ORG
taxlaw-6404	1254	1	261	CARDINAL
taxlaw-6404	1255	1	matheny	ORG
taxlaw-6404	1255	2	supra	PERSON
taxlaw-6404	1255	3	65	CARDINAL
taxlaw-6404	1255	4	4.23	MONEY
taxlaw-6404	1255	5	2019	DATE
taxlaw-6404	1255	6	47	CARDINAL
taxlaw-6404	1256	1	the united states	GPE
taxlaw-6404	1256	2	the 1980s	DATE
taxlaw-6404	1256	3	europe	LOC
taxlaw-6404	1259	1	the european union	ORG
taxlaw-6404	1260	1	the united states	GPE
taxlaw-6404	1262	1	argentina	GPE
taxlaw-6404	1262	2	australia	GPE
taxlaw-6404	1262	3	brazil	GPE
taxlaw-6404	1262	4	canada	GPE
taxlaw-6404	1262	5	france	GPE
taxlaw-6404	1262	6	germany	GPE
taxlaw-6404	1262	7	india	GPE
taxlaw-6404	1262	8	italy	GPE
taxlaw-6404	1262	9	japan	GPE
taxlaw-6404	1262	10	korea	GPE
taxlaw-6404	1262	11	kuwait	GPE
taxlaw-6404	1262	12	netherlands	GPE
taxlaw-6404	1262	13	malaysia	GPE
taxlaw-6404	1262	14	portugal	GPE
taxlaw-6404	1262	15	mexico	GPE
taxlaw-6404	1262	16	spain	GPE
taxlaw-6404	1263	1	nigeria	GPE
taxlaw-6404	1263	2	sweden	GPE
taxlaw-6404	1263	3	russia	GPE
taxlaw-6404	1263	4	turkey	GPE
taxlaw-6404	1263	5	saudi arabia	GPE
taxlaw-6404	1263	6	singapore	GPE
taxlaw-6404	1263	7	south africa united kingdom	GPE
taxlaw-6404	1263	8	united states	GPE
taxlaw-6404	1263	9	5	CARDINAL
taxlaw-6404	1263	10	264	CARDINAL
taxlaw-6404	1263	11	2017	CARDINAL
taxlaw-6404	1263	12	duke energy	ORG
taxlaw-6404	1263	13	florida	GPE
taxlaw-6404	1263	14	llc	GPE
taxlaw-6404	1264	1	psc	ORG
taxlaw-6404	1264	2	2017	CARDINAL
taxlaw-6404	1264	3	0451-as-eu	CARDINAL
taxlaw-6404	1264	4	nov. 20, 2017	DATE
taxlaw-6404	1265	1	20170183	CARDINAL
taxlaw-6404	1265	2	20170272	DATE
taxlaw-6404	1266	1	265	CARDINAL
taxlaw-6404	1266	2	ernst & young	ORG
taxlaw-6404	1266	3	2018	DATE
taxlaw-6404	1266	4	2018	DATE
taxlaw-6404	1267	1	columbia journal of tax	ORG
taxlaw-6404	1269	1	11:1	CARDINAL
taxlaw-6404	1280	1	first	ORDINAL
taxlaw-6404	1281	1	second	ORDINAL
taxlaw-6404	1282	1	third	ORDINAL
taxlaw-6404	1283	1	ferc	ORG
taxlaw-6404	1289	1	15	CARDINAL
taxlaw-6404	1289	2	$110 billion	MONEY
taxlaw-6404	1291	1	2016	DATE
taxlaw-6404	1291	2	15	CARDINAL
taxlaw-6404	1291	3	approximately 338%	PERCENT
taxlaw-6404	1291	4	ppe	ORG
taxlaw-6404	1291	5	approximately 672%	PERCENT
taxlaw-6404	1292	1	approximately 52%	PERCENT
taxlaw-6404	1294	1	zero	CARDINAL
taxlaw-6404	1296	1	2019	CARDINAL
taxlaw-6404	1296	2	49	DATE
taxlaw-6404	1297	1	recent years	DATE
taxlaw-6404	1300	1	1	CARDINAL
taxlaw-6404	1300	2	2	CARDINAL
taxlaw-6404	1300	3	3	CARDINAL
taxlaw-6404	1300	4	4	CARDINAL
taxlaw-6404	1302	1	first	ORDINAL
taxlaw-6404	1303	1	second	ORDINAL
taxlaw-6404	1306	1	third	ORDINAL
taxlaw-6404	1310	1	u.s.	GPE
taxlaw-6404	1313	1	the united states	GPE
taxlaw-6404	1315	1	266	CARDINAL
taxlaw-6404	1315	2	2017	DATE
taxlaw-6404	1318	1	columbia journal of tax law	ORG
taxlaw-6404	1320	1	11:1 50	CARDINAL
taxlaw-6404	1320	2	1,200,000	CARDINAL
taxlaw-6404	1320	3	1,200,000 -100,000	QUANTITY
taxlaw-6404	1320	4	1,100,000	CARDINAL
taxlaw-6404	1320	5	55 years	DATE
taxlaw-6404	1320	6	55 years	DATE
taxlaw-6404	1320	7	20,000 / year	PERCENT
taxlaw-6404	1320	8	20,000	MONEY
taxlaw-6404	1320	9	7,000	MONEY
taxlaw-6404	1320	10	20 years	DATE
taxlaw-6404	1320	11	20 years	DATE
taxlaw-6404	1320	12	$60,000 dollar	MONEY
taxlaw-6404	1320	13	macrs	ORG
taxlaw-6404	1320	14	years 1	DATE
taxlaw-6404	1320	15	20	CARDINAL
taxlaw-6404	1320	16	60,000	MONEY
taxlaw-6404	1320	17	$21,000 dollar	MONEY
taxlaw-6404	1320	18	macrs	ORG
taxlaw-6404	1320	19	years 20	DATE
taxlaw-6404	1320	20	55	CARDINAL
taxlaw-6404	1320	21	0	MONEY
taxlaw-6404	1320	22	macrs	ORG
taxlaw-6404	1320	23	$21,000 $7,000	MONEY
taxlaw-6404	1320	24	14,000	MONEY
taxlaw-6404	1320	25	each year	DATE
taxlaw-6404	1320	26	years 1 – 20	DATE
taxlaw-6404	1320	27	7,000	MONEY
taxlaw-6404	1320	28	years 21 55	DATE
taxlaw-6404	1320	29	five percent	PERCENT
taxlaw-6404	1320	30	annually	DATE
taxlaw-6404	1320	31	the end of the year	DATE
taxlaw-6404	1321	1	reserve year	DATE
taxlaw-6404	1321	2	$ aggregate reg	MONEY
taxlaw-6404	1322	1	1 1,200	CARDINAL
taxlaw-6404	1322	2	1,180	CARDINAL
taxlaw-6404	1322	3	0.00 14.70	CARDINAL
taxlaw-6404	1322	4	42	CARDINAL
taxlaw-6404	1322	5	0.05 1.4	QUANTITY
taxlaw-6404	1322	6	0.05 2.1 2.1 0.11	QUANTITY
taxlaw-6404	1322	7	1,094	CARDINAL
taxlaw-6404	1322	8	84	CARDINAL
taxlaw-6404	1322	9	4.2 0.21	CARDINAL
taxlaw-6404	1322	10	1,100	CARDINAL
taxlaw-6404	1322	11	105	CARDINAL
taxlaw-6404	1322	12	80.85	CARDINAL
taxlaw-6404	1322	13	6 1,200	CARDINAL
taxlaw-6404	1322	14	120	CARDINAL
taxlaw-6404	1322	15	1,080	CARDINAL
taxlaw-6404	1322	16	126	CARDINAL
taxlaw-6404	1322	17	1,200	CARDINAL
taxlaw-6404	1322	18	140	CARDINAL
taxlaw-6404	1322	19	8 1,200	CARDINAL
taxlaw-6404	1322	20	168	CARDINAL
taxlaw-6404	1322	21	1,200	CARDINAL
taxlaw-6404	1322	22	180 1,020	CARDINAL
taxlaw-6404	1322	23	189	CARDINAL
taxlaw-6404	1322	24	158.76 861 2019	QUANTITY
taxlaw-6404	1322	25	51 year	DATE
taxlaw-6404	1322	26	$ aggregate reg	MONEY
taxlaw-6404	1323	1	10 1,200	CARDINAL
taxlaw-6404	1323	2	200	CARDINAL
taxlaw-6404	1323	3	1,000	CARDINAL
taxlaw-6404	1323	4	820 11	CARDINAL
taxlaw-6404	1323	5	231	CARDINAL
taxlaw-6404	1323	6	1.93	CARDINAL
taxlaw-6404	1323	7	252	CARDINAL
taxlaw-6404	1323	8	2.31	CARDINAL
taxlaw-6404	1323	9	1,200 260	QUANTITY
taxlaw-6404	1323	10	273	CARDINAL
taxlaw-6404	1323	11	280	CARDINAL
taxlaw-6404	1323	12	294	CARDINAL
taxlaw-6404	1323	13	3.19	CARDINAL
taxlaw-6404	1323	14	647	CARDINAL
taxlaw-6404	1323	15	300	CARDINAL
taxlaw-6404	1323	16	315	CARDINAL
taxlaw-6404	1323	17	3.68	CARDINAL
taxlaw-6404	1323	18	602	CARDINAL
taxlaw-6404	1323	19	4.20	CARDINAL
taxlaw-6404	1323	20	357	CARDINAL
taxlaw-6404	1323	21	95.2	CARDINAL
taxlaw-6404	1323	22	18 1,200	CARDINAL
taxlaw-6404	1323	23	5.36	CARDINAL
taxlaw-6404	1323	24	377.06	CARDINAL
taxlaw-6404	1323	25	463 19	DATE
taxlaw-6404	1323	26	1,200	CARDINAL
taxlaw-6404	1323	27	420	CARDINAL
taxlaw-6404	1323	28	0.05	CARDINAL
taxlaw-6404	1323	29	6.65	CARDINAL
taxlaw-6404	1323	30	366	CARDINAL
taxlaw-6404	1323	31	1,200	CARDINAL
taxlaw-6404	1323	32	420	CARDINAL
taxlaw-6404	1323	33	760	CARDINAL
taxlaw-6404	1323	34	460 740	QUANTITY
taxlaw-6404	1323	35	8.70	MONEY
taxlaw-6404	1323	36	168	CARDINAL
taxlaw-6404	1323	37	9.35	CARDINAL
taxlaw-6404	1323	38	460.85	CARDINAL
taxlaw-6404	1323	39	700	CARDINAL
taxlaw-6404	1323	40	520	CARDINAL
taxlaw-6404	1323	41	0	CARDINAL
taxlaw-6404	1323	42	10.59	CARDINAL
taxlaw-6404	1323	43	27	CARDINAL
taxlaw-6404	1323	44	660	CARDINAL
taxlaw-6404	1323	45	259	CARDINAL
taxlaw-6404	1323	46	11.18	CARDINAL
taxlaw-6404	1323	47	1,200	CARDINAL
taxlaw-6404	1323	48	560 640	CARDINAL
taxlaw-6404	1323	49	11.76	CARDINAL
taxlaw-6404	1323	50	29 1,200	CARDINAL
taxlaw-6404	1323	51	620	CARDINAL
taxlaw-6404	1323	52	203	CARDINAL
taxlaw-6404	1323	53	246.4	CARDINAL
taxlaw-6404	1323	54	12.32	CARDINAL
taxlaw-6404	1323	55	486.57	CARDINAL
taxlaw-6404	1323	56	1,200	CARDINAL
taxlaw-6404	1323	57	600	CARDINAL
taxlaw-6404	1323	58	600	CARDINAL
taxlaw-6404	1323	59	210	CARDINAL
taxlaw-6404	1323	60	620	CARDINAL
taxlaw-6404	1323	61	217	CARDINAL
taxlaw-6404	1323	62	13.39	CARDINAL
taxlaw-6404	1323	63	560	CARDINAL
taxlaw-6404	1323	64	224	CARDINAL
taxlaw-6404	1323	65	13.90	CARDINAL
taxlaw-6404	1323	66	62	CARDINAL
taxlaw-6404	1323	67	columbia journal of tax law	ORG
taxlaw-6404	1324	1	11:1 52 year	DATE
taxlaw-6404	1324	2	$ aggregate reg	MONEY
taxlaw-6404	1325	1	33	CARDINAL
taxlaw-6404	1325	2	660 540	CARDINAL
taxlaw-6404	1325	3	231	CARDINAL
taxlaw-6404	1325	4	287.7	CARDINAL
taxlaw-6404	1325	5	34 1,200	CARDINAL
taxlaw-6404	1325	6	520	CARDINAL
taxlaw-6404	1325	7	238	CARDINAL
taxlaw-6404	1325	8	297.15	CARDINAL
taxlaw-6404	1325	9	700	CARDINAL
taxlaw-6404	1325	10	245	CARDINAL
taxlaw-6404	1325	11	505.31	CARDINAL
taxlaw-6404	1325	12	480	CARDINAL
taxlaw-6404	1325	13	252	CARDINAL
taxlaw-6404	1325	14	15.75	CARDINAL
taxlaw-6404	1325	15	-27 37	LAW
taxlaw-6404	1325	16	740	CARDINAL
taxlaw-6404	1325	17	259	CARDINAL
taxlaw-6404	1325	18	16.17	CARDINAL
taxlaw-6404	1325	19	760	CARDINAL
taxlaw-6404	1325	20	39 1,200	CARDINAL
taxlaw-6404	1325	21	420	CARDINAL
taxlaw-6404	1325	22	273	CARDINAL
taxlaw-6404	1325	23	16.96	CARDINAL
taxlaw-6404	1325	24	510.46 -90 40 1,200	MONEY
taxlaw-6404	1325	25	400	CARDINAL
taxlaw-6404	1325	26	280	CARDINAL
taxlaw-6404	1325	27	41	CARDINAL
taxlaw-6404	1325	28	820 380	CARDINAL
taxlaw-6404	1325	29	287	CARDINAL
taxlaw-6404	1325	30	17.68	CARDINAL
taxlaw-6404	1325	31	42 1,200	CARDINAL
taxlaw-6404	1325	32	294	CARDINAL
taxlaw-6404	1325	33	340	CARDINAL
taxlaw-6404	1325	34	301	CARDINAL
taxlaw-6404	1325	35	18.32	CARDINAL
taxlaw-6404	1325	36	880 320	CARDINAL
taxlaw-6404	1325	37	508.62	CARDINAL
taxlaw-6404	1325	38	45 1,200	CARDINAL
taxlaw-6404	1325	39	300	CARDINAL
taxlaw-6404	1325	40	315	CARDINAL
taxlaw-6404	1325	41	507.15	CARDINAL
taxlaw-6404	1325	42	46 1,200	CARDINAL
taxlaw-6404	1325	43	280	CARDINAL
taxlaw-6404	1325	44	322	CARDINAL
taxlaw-6404	1325	45	1,200	CARDINAL
taxlaw-6404	1325	46	260	CARDINAL
taxlaw-6404	1325	47	503.11	CARDINAL
taxlaw-6404	1325	48	48	CARDINAL
taxlaw-6404	1325	49	960	CARDINAL
taxlaw-6404	1325	50	240	CARDINAL
taxlaw-6404	1325	51	336	CARDINAL
taxlaw-6404	1325	52	19.64	CARDINAL
taxlaw-6404	1325	53	500.54	MONEY
taxlaw-6404	1325	54	49	CARDINAL
taxlaw-6404	1325	55	980 220	CARDINAL
taxlaw-6404	1326	1	343	CARDINAL
taxlaw-6404	1326	2	19.85	CARDINAL
taxlaw-6404	1326	3	50 1,200 1000	CARDINAL
taxlaw-6404	1326	4	200	CARDINAL
taxlaw-6404	1326	5	0.05 3.5	CARDINAL
taxlaw-6404	1326	6	20.04	CARDINAL
taxlaw-6404	1326	7	51	CARDINAL
taxlaw-6404	1326	8	180	CARDINAL
taxlaw-6404	1326	9	357	CARDINAL
taxlaw-6404	1326	10	52 1,200	CARDINAL
taxlaw-6404	1326	11	160	CARDINAL
taxlaw-6404	1326	12	364	CARDINAL
taxlaw-6404	1326	13	20.37	CARDINAL
taxlaw-6404	1326	14	53 1,200	CARDINAL
taxlaw-6404	1326	15	140	CARDINAL
taxlaw-6404	1326	16	371	CARDINAL
taxlaw-6404	1326	17	20.51	CARDINAL
taxlaw-6404	1326	18	1080	CARDINAL
taxlaw-6404	1326	19	55	CARDINAL
taxlaw-6404	1326	20	385	CARDINAL
taxlaw-6404	1326	21	20.74	CARDINAL
taxlaw-6404	1326	22	2019	DATE
taxlaw-6404	1326	23	53	CARDINAL
taxlaw-6404	1326	24	100%	PERCENT
taxlaw-6404	1326	25	1,200,000	CARDINAL
taxlaw-6404	1326	26	1,200,000 -100,000	QUANTITY
taxlaw-6404	1326	27	1,100,000	CARDINAL
taxlaw-6404	1326	28	55 years	DATE
taxlaw-6404	1326	29	55 years	DATE
taxlaw-6404	1326	30	20,000 / year	PERCENT
taxlaw-6404	1326	31	20,000	MONEY
taxlaw-6404	1326	32	7,000	MONEY
taxlaw-6404	1326	33	1 year	DATE
taxlaw-6404	1326	34	100%	PERCENT
taxlaw-6404	1326	35	1,200,000	MONEY
taxlaw-6404	1326	36	100%	PERCENT
taxlaw-6404	1326	37	1,200,000	MONEY
taxlaw-6404	1326	38	1 dollar	MONEY
taxlaw-6404	1326	39	1,200,000	MONEY
taxlaw-6404	1326	40	0.35	CARDINAL
taxlaw-6404	1326	41	420,000	MONEY
taxlaw-6404	1326	42	1 dollar	MONEY
taxlaw-6404	1326	43	years 2	DATE
taxlaw-6404	1326	44	55	CARDINAL
taxlaw-6404	1326	45	0	MONEY
taxlaw-6404	1326	46	$420,000 $7,000	MONEY
taxlaw-6404	1326	47	413,000	MONEY
taxlaw-6404	1326	48	year 1	DATE
taxlaw-6404	1326	49	five percent	PERCENT
taxlaw-6404	1326	50	annually	DATE
taxlaw-6404	1326	51	the end of the year	DATE
taxlaw-6404	1327	1	reserve year	DATE
taxlaw-6404	1327	2	$ aggregate reg	MONEY
taxlaw-6404	1328	1	100%	PERCENT
taxlaw-6404	1328	2	each year	DATE
taxlaw-6404	1328	3	1 1,200	CARDINAL
taxlaw-6404	1328	4	1,180	CARDINAL
taxlaw-6404	1328	5	434	CARDINAL
taxlaw-6404	1328	6	14	CARDINAL
taxlaw-6404	1328	7	1,140 21	TIME
taxlaw-6404	1328	8	463	CARDINAL
taxlaw-6404	1328	9	60.9	CARDINAL
taxlaw-6404	1328	10	477	CARDINAL
taxlaw-6404	1328	11	643	CARDINAL
taxlaw-6404	1328	12	1,100	CARDINAL
taxlaw-6404	1328	13	35	CARDINAL
taxlaw-6404	1328	14	385	CARDINAL
taxlaw-6404	1328	15	490	CARDINAL
taxlaw-6404	1328	16	610	CARDINAL
taxlaw-6404	1328	17	1,080	CARDINAL
taxlaw-6404	1328	18	1,200	CARDINAL
taxlaw-6404	1328	19	140	CARDINAL
taxlaw-6404	1328	20	1,060	CARDINAL
taxlaw-6404	1328	21	371 0.05 18.55	CARDINAL
taxlaw-6404	1328	22	515	CARDINAL
taxlaw-6404	1328	23	545	CARDINAL
taxlaw-6404	1328	24	8 1,200	CARDINAL
taxlaw-6404	1328	25	137.2	CARDINAL
taxlaw-6404	1328	26	1,200	CARDINAL
taxlaw-6404	1328	27	180 1,020	CARDINAL
taxlaw-6404	1328	28	357	CARDINAL
taxlaw-6404	1328	29	155.4	CARDINAL
taxlaw-6404	1328	30	481	CARDINAL
taxlaw-6404	1330	1	11:1 54 year	DATE
taxlaw-6404	1330	2	$ aggregate reg	MONEY
taxlaw-6404	1331	1	100%	PERCENT
taxlaw-6404	1331	2	each year	DATE
taxlaw-6404	1331	3	10 1,200	CARDINAL
taxlaw-6404	1331	4	200	CARDINAL
taxlaw-6404	1331	5	350	CARDINAL
taxlaw-6404	1331	6	980	CARDINAL
taxlaw-6404	1331	7	561	CARDINAL
taxlaw-6404	1331	8	1,200	CARDINAL
taxlaw-6404	1331	9	91	CARDINAL
taxlaw-6404	1331	10	329 0.05	CARDINAL
taxlaw-6404	1331	11	224.7	CARDINAL
taxlaw-6404	1331	12	358	CARDINAL
taxlaw-6404	1331	13	280	CARDINAL
taxlaw-6404	1331	14	98	CARDINAL
taxlaw-6404	1332	1	592	CARDINAL
taxlaw-6404	1332	2	300	CARDINAL
taxlaw-6404	1332	3	105	CARDINAL
taxlaw-6404	1332	4	273	CARDINAL
taxlaw-6404	1332	5	611	CARDINAL
taxlaw-6404	1332	6	340	CARDINAL
taxlaw-6404	1332	7	119	CARDINAL
taxlaw-6404	1332	8	620 240	CARDINAL
taxlaw-6404	1332	9	18 1,200	CARDINAL
taxlaw-6404	1332	10	126	CARDINAL
taxlaw-6404	1332	11	294 0.05	CARDINAL
taxlaw-6404	1332	12	303.45	CARDINAL
taxlaw-6404	1332	13	287	CARDINAL
taxlaw-6404	1332	14	184	CARDINAL
taxlaw-6404	1332	15	140	CARDINAL
taxlaw-6404	1332	16	280	CARDINAL
taxlaw-6404	1332	17	332.5	CARDINAL
taxlaw-6404	1332	18	644	CARDINAL
taxlaw-6404	1332	19	420	CARDINAL
taxlaw-6404	1332	20	147	CARDINAL
taxlaw-6404	1332	21	273 0.05	CARDINAL
taxlaw-6404	1332	22	651	CARDINAL
taxlaw-6404	1332	23	129	CARDINAL
taxlaw-6404	1332	24	440	CARDINAL
taxlaw-6404	1332	25	665	CARDINAL
taxlaw-6404	1332	26	480 720	MONEY
taxlaw-6404	1332	27	386.4	CARDINAL
taxlaw-6404	1332	28	671	CARDINAL
taxlaw-6404	1332	29	177	CARDINAL
taxlaw-6404	1332	30	677	CARDINAL
taxlaw-6404	1332	31	520	CARDINAL
taxlaw-6404	1332	32	182	CARDINAL
taxlaw-6404	1332	33	238	CARDINAL
taxlaw-6404	1332	34	411.25	CARDINAL
taxlaw-6404	1332	35	682	CARDINAL
taxlaw-6404	1332	36	660	CARDINAL
taxlaw-6404	1332	37	231 0.05	CARDINAL
taxlaw-6404	1332	38	560 640 196	CARDINAL
taxlaw-6404	1332	39	434.7	CARDINAL
taxlaw-6404	1332	40	22	CARDINAL
taxlaw-6404	1332	41	692	CARDINAL
taxlaw-6404	1332	42	620	CARDINAL
taxlaw-6404	1332	43	203	CARDINAL
taxlaw-6404	1332	44	600	CARDINAL
taxlaw-6404	1332	45	600	CARDINAL
taxlaw-6404	1332	46	210	CARDINAL
taxlaw-6404	1332	47	10.5	CARDINAL
taxlaw-6404	1332	48	620	CARDINAL
taxlaw-6404	1332	49	217	CARDINAL
taxlaw-6404	1332	50	467.25	CARDINAL
taxlaw-6404	1332	51	32 1,200	CARDINAL
taxlaw-6404	1332	52	24 708 -148 2019	QUANTITY
taxlaw-6404	1332	53	55 year	DATE
taxlaw-6404	1332	54	$ aggregate reg	MONEY
taxlaw-6404	1333	1	100%	PERCENT
taxlaw-6404	1333	2	each year	DATE
taxlaw-6404	1333	3	33	CARDINAL
taxlaw-6404	1333	4	660 540	CARDINAL
taxlaw-6404	1333	5	231	CARDINAL
taxlaw-6404	1333	6	487.2	CARDINAL
taxlaw-6404	1333	7	34 1,200	CARDINAL
taxlaw-6404	1333	8	520	CARDINAL
taxlaw-6404	1333	9	35 1,200	CARDINAL
taxlaw-6404	1333	10	245	CARDINAL
taxlaw-6404	1333	11	37 1,200	CARDINAL
taxlaw-6404	1333	12	8.05	MONEY
taxlaw-6404	1333	13	718	CARDINAL
taxlaw-6404	1333	14	38	CARDINAL
taxlaw-6404	1333	15	760 440	CARDINAL
taxlaw-6404	1334	1	39 1,200	CARDINAL
taxlaw-6404	1334	2	420	CARDINAL
taxlaw-6404	1334	3	273	CARDINAL
taxlaw-6404	1334	4	280	CARDINAL
taxlaw-6404	1334	5	140	CARDINAL
taxlaw-6404	1334	6	820 380	CARDINAL
taxlaw-6404	1334	7	287	CARDINAL
taxlaw-6404	1334	8	42 1,200	CARDINAL
taxlaw-6404	1334	9	294	CARDINAL
taxlaw-6404	1334	10	719	CARDINAL
taxlaw-6404	1334	11	44	CARDINAL
taxlaw-6404	1334	12	880 320	CARDINAL
taxlaw-6404	1334	13	718	CARDINAL
taxlaw-6404	1334	14	45 1,200	CARDINAL
taxlaw-6404	1334	15	315	CARDINAL
taxlaw-6404	1334	16	105	CARDINAL
taxlaw-6404	1334	17	46 1,200	CARDINAL
taxlaw-6404	1334	18	280	CARDINAL
taxlaw-6404	1334	19	322	CARDINAL
taxlaw-6404	1334	20	47 1,200	CARDINAL
taxlaw-6404	1334	21	260	CARDINAL
taxlaw-6404	1334	22	329	CARDINAL
taxlaw-6404	1334	23	91	CARDINAL
taxlaw-6404	1334	24	713	CARDINAL
taxlaw-6404	1334	25	48 1,200	CARDINAL
taxlaw-6404	1334	26	960	CARDINAL
taxlaw-6404	1334	27	336	CARDINAL
taxlaw-6404	1334	28	710	CARDINAL
taxlaw-6404	1334	29	49	CARDINAL
taxlaw-6404	1334	30	343	CARDINAL
taxlaw-6404	1334	31	50 1,200	CARDINAL
taxlaw-6404	1334	32	350	CARDINAL
taxlaw-6404	1334	33	70 0.05 3.5	CARDINAL
taxlaw-6404	1334	34	51	CARDINAL
taxlaw-6404	1334	35	357	CARDINAL
taxlaw-6404	1334	36	63	CARDINAL
taxlaw-6404	1334	37	52 1,200	CARDINAL
taxlaw-6404	1334	38	160	CARDINAL
taxlaw-6404	1334	39	364	CARDINAL
taxlaw-6404	1334	40	606.9	CARDINAL
taxlaw-6404	1334	41	696	CARDINAL
taxlaw-6404	1334	42	53 1,200	CARDINAL
taxlaw-6404	1334	43	371	CARDINAL
taxlaw-6404	1334	44	1080	CARDINAL
taxlaw-6404	1334	45	378	CARDINAL
taxlaw-6404	1334	46	687	CARDINAL
taxlaw-6404	1334	47	55	CARDINAL
taxlaw-6404	1334	48	1100	CARDINAL
taxlaw-6404	1334	49	385	CARDINAL
taxlaw-6404	1334	50	682	CARDINAL
taxlaw-6404	1335	1	11:1	CARDINAL
taxlaw-6404	1335	2	annual	DATE
taxlaw-6404	1335	3	ameren	ORG
taxlaw-6404	1335	4	2017	CARDINAL
taxlaw-6404	1335	5	annual	DATE
taxlaw-6404	1335	6	104	CARDINAL
taxlaw-6404	1335	7	feb. 28, 2018	DATE
taxlaw-6404	1336	1	american electric power	ORG
taxlaw-6404	1336	2	2017	CARDINAL
taxlaw-6404	1336	3	annual	DATE
taxlaw-6404	1336	4	113-114	CARDINAL
taxlaw-6404	1336	5	141	CARDINAL
taxlaw-6404	1336	6	155	CARDINAL
taxlaw-6404	1336	7	169170	DATE
taxlaw-6404	1336	8	feb. 23, 2018	DATE
taxlaw-6404	1337	1	cms energy	ORG
taxlaw-6404	1337	2	2017	CARDINAL
taxlaw-6404	1337	3	annual	DATE
taxlaw-6404	1337	4	100-101	CARDINAL
taxlaw-6404	1337	5	feb. 14, 2018	DATE
taxlaw-6404	1338	1	edison	ORG
taxlaw-6404	1338	2	2010	DATE
taxlaw-6404	1338	3	annual	DATE
taxlaw-6404	1338	4	82-83	CARDINAL
taxlaw-6404	1338	5	feb. 22, 2011	DATE
taxlaw-6404	1339	1	consolidated edison	ORG
taxlaw-6404	1339	2	2011	DATE
taxlaw-6404	1339	3	71-72	CARDINAL
taxlaw-6404	1339	4	feb. 21, 2012	DATE
taxlaw-6404	1340	1	consolidated edison	ORG
taxlaw-6404	1340	2	2012	DATE
taxlaw-6404	1340	3	annual	DATE
taxlaw-6404	1340	4	72-73	PERCENT
taxlaw-6404	1340	5	feb. 21, 2013	DATE
taxlaw-6404	1341	1	consolidated edison	ORG
taxlaw-6404	1341	2	2013	DATE
taxlaw-6404	1341	3	72-73	PERCENT
taxlaw-6404	1341	4	feb. 21, 2014	DATE
taxlaw-6404	1342	1	consolidated edison	ORG
taxlaw-6404	1342	2	2014	DATE
taxlaw-6404	1342	3	84-85	CARDINAL
taxlaw-6404	1342	4	feb. 19	DATE
taxlaw-6404	1342	5	2015	DATE
taxlaw-6404	1343	1	edison	ORG
taxlaw-6404	1343	2	2015	CARDINAL
taxlaw-6404	1343	3	annual	DATE
taxlaw-6404	1343	4	78-79	CARDINAL
taxlaw-6404	1343	5	feb. 18	DATE
taxlaw-6404	1343	6	2016	DATE
taxlaw-6404	1344	1	edison	ORG
taxlaw-6404	1344	2	2016	CARDINAL
taxlaw-6404	1344	3	82-83	CARDINAL
taxlaw-6404	1344	4	feb. 16	DATE
taxlaw-6404	1344	5	2017	DATE
taxlaw-6404	1345	1	edison	ORG
taxlaw-6404	1345	2	2017	CARDINAL
taxlaw-6404	1345	3	annual	DATE
taxlaw-6404	1345	4	89-90	DATE
taxlaw-6404	1345	5	114	CARDINAL
taxlaw-6404	1345	6	feb. 15, 2018	DATE
taxlaw-6404	1346	1	consolidated edison	ORG
taxlaw-6404	1346	2	2018	DATE
taxlaw-6404	1346	3	93-94	CARDINAL
taxlaw-6404	1346	4	feb. 21	DATE
taxlaw-6404	1346	5	2019	DATE
taxlaw-6404	1347	1	2017	CARDINAL
taxlaw-6404	1347	2	annual	DATE
taxlaw-6404	1347	3	78-79	CARDINAL
taxlaw-6404	1347	4	feb. 27, 2018	DATE
taxlaw-6404	1348	1	annual	DATE
taxlaw-6404	1348	2	69-70	MONEY
taxlaw-6404	1348	3	feb. 16, 2018	DATE
taxlaw-6404	1349	1	duke energy	PERSON
taxlaw-6404	1349	2	2017	CARDINAL
taxlaw-6404	1349	3	annual	DATE
taxlaw-6404	1349	4	1	CARDINAL
taxlaw-6404	1349	5	77	CARDINAL
taxlaw-6404	1349	6	89	CARDINAL
taxlaw-6404	1349	7	94	DATE
taxlaw-6404	1349	8	99	DATE
taxlaw-6404	1349	9	104	CARDINAL
taxlaw-6404	1349	10	feb. 23, 2018	DATE
taxlaw-6404	1350	1	edison international	ORG
taxlaw-6404	1350	2	2017	CARDINAL
taxlaw-6404	1350	3	annual	DATE
taxlaw-6404	1350	4	64	DATE
taxlaw-6404	1350	5	76	DATE
taxlaw-6404	1350	6	feb. 22, 2018	DATE
taxlaw-6404	1351	1	first	ORDINAL
taxlaw-6404	1351	2	2017	CARDINAL
taxlaw-6404	1351	3	annual	DATE
taxlaw-6404	1351	4	72	DATE
taxlaw-6404	1351	5	feb. 20, 2018	DATE
taxlaw-6404	1352	1	nextera energy	PERSON
taxlaw-6404	1352	2	2017	CARDINAL
taxlaw-6404	1352	3	annual	DATE
taxlaw-6404	1352	4	66-67	CARDINAL
taxlaw-6404	1352	5	feb. 16, 2018	DATE
taxlaw-6404	1353	1	pg&e	ORG
taxlaw-6404	1353	2	2017	CARDINAL
taxlaw-6404	1353	3	annual	DATE
taxlaw-6404	1353	4	95-96	CARDINAL
taxlaw-6404	1353	5	feb. 9, 2018	DATE
taxlaw-6404	1354	1	ppl corp	ORG
taxlaw-6404	1354	2	2017	CARDINAL
taxlaw-6404	1354	3	annual	DATE
taxlaw-6404	1354	4	115	CARDINAL
taxlaw-6404	1354	5	121	CARDINAL
taxlaw-6404	1354	6	feb. 22, 2018	DATE
taxlaw-6404	1355	1	sempra	PERSON
taxlaw-6404	1355	2	2017	CARDINAL
taxlaw-6404	1355	3	annual	DATE
taxlaw-6404	1355	4	f-14-f15	PRODUCT
taxlaw-6404	1355	5	f-20	ORG
taxlaw-6404	1355	6	feb. 27, 2018	DATE
taxlaw-6404	1356	1	2017	CARDINAL
taxlaw-6404	1356	2	annual	DATE
taxlaw-6404	1356	3	92-93	CARDINAL
taxlaw-6404	1356	4	2018	DATE
taxlaw-6404	1357	1	2017	CARDINAL
taxlaw-6404	1357	2	annual	DATE
taxlaw-6404	1357	3	82	CARDINAL
taxlaw-6404	1357	4	feb. 23, 2018	DATE