id	sid	eid	entity	type
taxlaw-6679	1	1	microsoft	ORG
taxlaw-6679	1	2	amy b. monahan	PERSON
taxlaw-6679	7	1	melvin c. steen	PERSON
taxlaw-6679	7	2	dean	PERSON
taxlaw-6679	7	3	university of minnesota law school	ORG
taxlaw-6679	8	1	ruth mason	PERSON
taxlaw-6679	8	2	darien	GPE
taxlaw-6679	8	3	rachel lochner	PERSON
taxlaw-6679	9	1	vol.11:1 columbia	ORG
taxlaw-6679	9	2	58	CARDINAL
taxlaw-6679	10	1	59	CARDINAL
taxlaw-6679	10	2	61	CARDINAL
taxlaw-6679	10	3	61	CARDINAL
taxlaw-6679	10	4	64	CARDINAL
taxlaw-6679	10	5	66	CARDINAL
taxlaw-6679	10	6	67	CARDINAL
taxlaw-6679	10	7	69 1	CARDINAL
taxlaw-6679	11	1	70 2	CARDINAL
taxlaw-6679	13	1	72	CARDINAL
taxlaw-6679	14	1	74 1	DATE
taxlaw-6679	14	2	78 2	CARDINAL
taxlaw-6679	14	3	revenue retention & tax	ORG
taxlaw-6679	15	1	80 3	DATE
taxlaw-6679	15	2	colorado	GPE
taxlaw-6679	15	3	north dakota	GPE
taxlaw-6679	15	4	86 4	DATE
taxlaw-6679	18	1	the 21st century	DATE
taxlaw-6679	19	1	94 a.	PERSON
taxlaw-6679	19	2	95	CARDINAL
taxlaw-6679	19	3	96	CARDINAL
taxlaw-6679	19	4	97	CARDINAL
taxlaw-6679	19	5	d.	NORP
taxlaw-6679	19	6	98	CARDINAL
taxlaw-6679	19	7	99	CARDINAL
taxlaw-6679	19	8	100	CARDINAL
taxlaw-6679	19	9	101 2019	CARDINAL
taxlaw-6679	19	10	59	CARDINAL
taxlaw-6679	19	11	forty-one	CARDINAL
taxlaw-6679	21	1	2	CARDINAL
taxlaw-6679	23	1	4	CARDINAL
taxlaw-6679	24	1	one	CARDINAL
taxlaw-6679	27	1	1	CARDINAL
taxlaw-6679	28	1	nearly forty percent	PERCENT
taxlaw-6679	28	2	only five percent	PERCENT
taxlaw-6679	29	1	u.s.	GPE
taxlaw-6679	29	2	state & local government finance	ORG
taxlaw-6679	29	3	fiscal year	DATE
taxlaw-6679	29	4	2016	DATE
taxlaw-6679	29	5	2019	DATE
taxlaw-6679	31	1	2	CARDINAL
taxlaw-6679	31	2	richard l. doerenberg &	PERSON
taxlaw-6679	31	3	fred s. mcchesney	PERSON
taxlaw-6679	32	1	congress	ORG
taxlaw-6679	32	2	the tax reform act of	LAW
taxlaw-6679	32	3	1986	DATE
taxlaw-6679	32	4	62	CARDINAL
taxlaw-6679	33	1	l. rev	PERSON
taxlaw-6679	33	2	891	CARDINAL
taxlaw-6679	33	3	1987	DATE
taxlaw-6679	33	4	mary louise fellows	PERSON
taxlaw-6679	33	5	10	CARDINAL
taxlaw-6679	33	6	j. l. &	ORG
taxlaw-6679	33	7	307	CARDINAL
taxlaw-6679	33	8	1998	DATE
taxlaw-6679	33	9	kristin e. hickman	PERSON
taxlaw-6679	33	10	irs	ORG
taxlaw-6679	33	11	7	CARDINAL
taxlaw-6679	34	1	j. tax l. 169	PERSON
taxlaw-6679	34	2	2016	DATE
taxlaw-6679	34	3	edward j. mccaffery &	PERSON
taxlaw-6679	34	4	linda r. cohen	PERSON
taxlaw-6679	34	5	gucci gulch	PERSON
taxlaw-6679	34	6	84	CARDINAL
taxlaw-6679	34	7	n.c	GPE
taxlaw-6679	34	8	l. rev	PERSON
taxlaw-6679	34	9	1159	DATE
taxlaw-6679	34	10	2006	DATE
taxlaw-6679	34	11	julie roin	PERSON
taxlaw-6679	34	12	74	CARDINAL
taxlaw-6679	34	13	cornell l. rev	PERSON
taxlaw-6679	34	14	62	CARDINAL
taxlaw-6679	34	15	1988	DATE
taxlaw-6679	34	16	3 nat’l	PERCENT
taxlaw-6679	35	1	24	CARDINAL
taxlaw-6679	35	2	2010	DATE
taxlaw-6679	36	1	heather m. field	PERSON
taxlaw-6679	36	2	32	CARDINAL
taxlaw-6679	38	1	527	CARDINAL
taxlaw-6679	38	2	539	CARDINAL
taxlaw-6679	38	3	2013	DATE
taxlaw-6679	38	4	ruth mason	PERSON
taxlaw-6679	38	5	62	CARDINAL
taxlaw-6679	38	6	duke l.j. 1267	PERSON
taxlaw-6679	38	7	1267–68	CARDINAL
taxlaw-6679	38	8	2013	DATE
taxlaw-6679	38	9	kirk j. stark	PERSON
taxlaw-6679	38	10	30	CARDINAL
taxlaw-6679	38	11	407	CARDINAL
taxlaw-6679	38	12	423	CARDINAL
taxlaw-6679	38	13	2010	DATE
taxlaw-6679	39	1	5	CARDINAL
taxlaw-6679	39	2	daniel shaviro	PERSON
taxlaw-6679	39	3	90	CARDINAL
taxlaw-6679	40	1	l. rev	PERSON
taxlaw-6679	40	2	895	CARDINAL
taxlaw-6679	40	3	897	CARDINAL
taxlaw-6679	40	4	1992	DATE
taxlaw-6679	40	5	congress	ORG
taxlaw-6679	41	1	harley duncan & leann luna	ORG
taxlaw-6679	41	2	two	CARDINAL
taxlaw-6679	41	3	60	CARDINAL
taxlaw-6679	41	4	2007	DATE
taxlaw-6679	41	5	jared walczak	PERSON
taxlaw-6679	41	6	a year	DATE
taxlaw-6679	43	1	631	CARDINAL
taxlaw-6679	43	2	jan. 2019	DATE
taxlaw-6679	43	3	42	DATE
taxlaw-6679	44	1	vol.11:1 columbia	ORG
taxlaw-6679	44	2	60	CARDINAL
taxlaw-6679	46	1	7	CARDINAL
taxlaw-6679	46	2	shocks.8	PERSON
taxlaw-6679	56	1	2017	DATE
taxlaw-6679	59	1	2017	CARDINAL
taxlaw-6679	60	1	7	CARDINAL
taxlaw-6679	60	2	4	CARDINAL
taxlaw-6679	60	3	424	CARDINAL
taxlaw-6679	60	4	8	CARDINAL
taxlaw-6679	60	5	supra	PERSON
taxlaw-6679	60	6	4	CARDINAL
taxlaw-6679	60	7	1325-28	DATE
taxlaw-6679	60	8	9	CARDINAL
taxlaw-6679	60	9	ii.b.i	ORG
taxlaw-6679	61	1	10steven	CARDINAL
taxlaw-6679	61	2	d.	NORP
taxlaw-6679	61	3	40	CARDINAL
taxlaw-6679	61	4	j. 431	PERSON
taxlaw-6679	61	5	438	CARDINAL
taxlaw-6679	61	6	1987	DATE
taxlaw-6679	61	7	helen f. ladd	PERSON
taxlaw-6679	61	8	12	CARDINAL
taxlaw-6679	61	9	j. pol’y analysis &	ORG
taxlaw-6679	61	10	82	CARDINAL
taxlaw-6679	61	11	83	DATE
taxlaw-6679	61	12	1993	DATE
taxlaw-6679	62	1	2019	DATE
taxlaw-6679	62	2	61	CARDINAL
taxlaw-6679	70	1	first	ORDINAL
taxlaw-6679	72	1	i. state	PERSON
taxlaw-6679	73	1	a much more 11	QUANTITY
taxlaw-6679	74	1	two	CARDINAL
taxlaw-6679	75	1	michaele morrow & robert ricketts	ORG
taxlaw-6679	75	2	32	CARDINAL
taxlaw-6679	75	3	j. am	PERSON
taxlaw-6679	76	1	27	CARDINAL
taxlaw-6679	76	2	29	DATE
taxlaw-6679	76	3	2010	DATE
taxlaw-6679	77	1	vol.11:1 columbia	ORG
taxlaw-6679	77	2	62	CARDINAL
taxlaw-6679	78	1	forty-one	CARDINAL
taxlaw-6679	78	2	12	CARDINAL
taxlaw-6679	78	3	37%	PERCENT
taxlaw-6679	78	4	27%	PERCENT
taxlaw-6679	78	5	only 5%	PERCENT
taxlaw-6679	78	6	3.6%	PERCENT
taxlaw-6679	78	7	13.3%	PERCENT
taxlaw-6679	78	8	california	GPE
taxlaw-6679	78	9	2.9%	PERCENT
taxlaw-6679	78	10	north dakota.15	GPE
taxlaw-6679	78	11	nine	CARDINAL
taxlaw-6679	80	1	one	CARDINAL
taxlaw-6679	83	1	three	CARDINAL
taxlaw-6679	85	1	12	CARDINAL
taxlaw-6679	85	2	katherine loughead & emma wei	ORG
taxlaw-6679	85	3	2019	DATE
taxlaw-6679	85	4	92	CARDINAL
taxlaw-6679	85	5	769	CARDINAL
taxlaw-6679	85	6	769	CARDINAL
taxlaw-6679	85	7	2019	DATE
taxlaw-6679	86	1	13	CARDINAL
taxlaw-6679	86	2	u.s.	GPE
taxlaw-6679	86	3	1	CARDINAL
taxlaw-6679	87	1	ctr	GPE
taxlaw-6679	87	2	9	CARDINAL
taxlaw-6679	87	3	n.d.	GPE
taxlaw-6679	87	4	14	CARDINAL
taxlaw-6679	87	5	u.s.	GPE
taxlaw-6679	87	6	1	CARDINAL
taxlaw-6679	88	1	15	CARDINAL
taxlaw-6679	88	2	& wei	PERSON
taxlaw-6679	88	3	12	CARDINAL
taxlaw-6679	88	4	769	CARDINAL
taxlaw-6679	89	1	16	CARDINAL
taxlaw-6679	90	1	250	MONEY
taxlaw-6679	92	1	62	CARDINAL
taxlaw-6679	92	2	18 one	CARDINAL
taxlaw-6679	93	1	richard d. pomp	PERSON
taxlaw-6679	93	2	the tax reform act of	LAW
taxlaw-6679	93	3	1986	DATE
taxlaw-6679	93	4	36	CARDINAL
taxlaw-6679	93	5	1195	CARDINAL
taxlaw-6679	93	6	1200	DATE
taxlaw-6679	93	7	sep. 14, 1987	DATE
taxlaw-6679	94	1	2019	DATE
taxlaw-6679	94	2	63	CARDINAL
taxlaw-6679	96	1	three	CARDINAL
taxlaw-6679	96	2	2001.19	CARDINAL
taxlaw-6679	96	3	the beginning of 2018	DATE
taxlaw-6679	96	4	six	CARDINAL
taxlaw-6679	96	5	four by 2019	CARDINAL
taxlaw-6679	97	1	thirty-one	CARDINAL
taxlaw-6679	97	2	six	CARDINAL
taxlaw-6679	98	1	22	CARDINAL
taxlaw-6679	100	1	one	CARDINAL
taxlaw-6679	100	2	legislature.23	PERSON
taxlaw-6679	100	3	second	ORDINAL
taxlaw-6679	100	4	year	DATE
taxlaw-6679	102	1	19	CARDINAL
taxlaw-6679	102	2	6	CARDINAL
taxlaw-6679	102	3	9	CARDINAL
taxlaw-6679	102	4	20	CARDINAL
taxlaw-6679	104	1	22	CARDINAL
taxlaw-6679	104	2	richard auxier & frank sammartino	ORG
taxlaw-6679	104	3	ctr	GPE
taxlaw-6679	104	4	2	CARDINAL
taxlaw-6679	104	5	jan. 23, 2018	DATE
taxlaw-6679	104	6	2018	DATE
taxlaw-6679	104	7	2019	DATE
taxlaw-6679	104	8	idaho	GPE
taxlaw-6679	105	1	alabama	GPE
taxlaw-6679	105	2	arkansas	GPE
taxlaw-6679	105	3	massachusetts	GPE
taxlaw-6679	105	4	mississippi	GPE
taxlaw-6679	105	5	new jersey	GPE
taxlaw-6679	105	6	pennsylvania	GPE
taxlaw-6679	107	1	23	CARDINAL
taxlaw-6679	108	1	wallace	PERSON
taxlaw-6679	108	2	comm’r	CARDINAL
taxlaw-6679	108	3	184	CARDINAL
taxlaw-6679	108	4	588	CARDINAL
taxlaw-6679	108	5	1971	DATE
taxlaw-6679	109	1	robinson	PERSON
taxlaw-6679	109	2	indian	NORP
taxlaw-6679	109	3	61	CARDINAL
taxlaw-6679	109	4	ohio misc.2d 95	EVENT
taxlaw-6679	110	1	1989	DATE
taxlaw-6679	111	1	24	CARDINAL
taxlaw-6679	111	2	auxier & sammartino	ORG
taxlaw-6679	111	3	22	CARDINAL
taxlaw-6679	111	4	3	CARDINAL
taxlaw-6679	111	5	half	CARDINAL
taxlaw-6679	111	6	half	CARDINAL
taxlaw-6679	111	7	three	CARDINAL
taxlaw-6679	111	8	two	CARDINAL
taxlaw-6679	112	1	vol.11:1 columbia	ORG
taxlaw-6679	112	2	64	CARDINAL
taxlaw-6679	113	1	pennsylvania	GPE
taxlaw-6679	113	2	credits.26	NORP
taxlaw-6679	114	1	30	CARDINAL
taxlaw-6679	115	1	citizens.33	PERSON
taxlaw-6679	115	2	25	CARDINAL
taxlaw-6679	115	3	& wei	PERSON
taxlaw-6679	115	4	12	CARDINAL
taxlaw-6679	115	5	771	CARDINAL
taxlaw-6679	115	6	thirty-one	CARDINAL
taxlaw-6679	117	1	legis	GPE
taxlaw-6679	118	1	fiscal bureau	ORG
taxlaw-6679	118	2	4	CARDINAL
taxlaw-6679	118	3	2003	DATE
taxlaw-6679	118	4	2001	DATE
taxlaw-6679	118	5	33	CARDINAL
taxlaw-6679	119	1	26	CARDINAL
taxlaw-6679	120	1	legis	GPE
taxlaw-6679	121	1	fiscal bureau	ORG
taxlaw-6679	121	2	25	CARDINAL
taxlaw-6679	121	3	5	CARDINAL
taxlaw-6679	121	4	2001 tax year	DATE
taxlaw-6679	122	1	& wei	PERSON
taxlaw-6679	122	2	12	CARDINAL
taxlaw-6679	122	3	771	CARDINAL
taxlaw-6679	122	4	2019	DATE
taxlaw-6679	122	5	thirty-five	CARDINAL
taxlaw-6679	123	1	27	CARDINAL
taxlaw-6679	123	2	arkansas	GPE
taxlaw-6679	123	3	twenty-five	CARDINAL
taxlaw-6679	123	4	connecticut	GPE
taxlaw-6679	123	5	two	CARDINAL
taxlaw-6679	124	1	wisc	GPE
taxlaw-6679	125	1	legis	GPE
taxlaw-6679	126	1	fiscal bureau	ORG
taxlaw-6679	126	2	25	CARDINAL
taxlaw-6679	126	3	15	CARDINAL
taxlaw-6679	126	4	18	DATE
taxlaw-6679	126	5	28	CARDINAL
taxlaw-6679	126	6	elizabeth mcnichol	PERSON
taxlaw-6679	126	7	ctr	GPE
taxlaw-6679	127	1	2	CARDINAL
taxlaw-6679	127	2	dec. 12, 2018	DATE
taxlaw-6679	127	3	only nine	CARDINAL
taxlaw-6679	128	1	29	CARDINAL
taxlaw-6679	128	2	marcus c. berliant & robert p. strauss	PERSON
taxlaw-6679	128	3	the tax reform act of	LAW
taxlaw-6679	128	4	1986	DATE
taxlaw-6679	128	5	12	CARDINAL
taxlaw-6679	128	6	j. pol’y analysis &	ORG
taxlaw-6679	128	7	9	CARDINAL
taxlaw-6679	128	8	9	DATE
taxlaw-6679	128	9	1993	DATE
taxlaw-6679	130	1	39	CARDINAL
taxlaw-6679	131	1	30	CARDINAL
taxlaw-6679	131	2	scott dodson	PERSON
taxlaw-6679	131	3	164	CARDINAL
taxlaw-6679	131	4	l. rev	PERSON
taxlaw-6679	131	5	703	CARDINAL
taxlaw-6679	131	6	2016	CARDINAL
taxlaw-6679	131	7	michael c. dorf	PERSON
taxlaw-6679	131	8	157	CARDINAL
taxlaw-6679	131	9	l. rev	PERSON
taxlaw-6679	131	10	103	CARDINAL
taxlaw-6679	131	11	jim rossi	PERSON
taxlaw-6679	131	12	77	CARDINAL
taxlaw-6679	131	13	ohio st.	GPE
taxlaw-6679	131	14	l.j	ORG
taxlaw-6679	131	15	457	CARDINAL
taxlaw-6679	131	16	2016	CARDINAL
taxlaw-6679	131	17	dodson	PERSON
taxlaw-6679	131	18	supra	PERSON
taxlaw-6679	131	19	30	CARDINAL
taxlaw-6679	131	20	731	CARDINAL
taxlaw-6679	131	21	dorf	ORG
taxlaw-6679	131	22	30	CARDINAL
taxlaw-6679	131	23	134	CARDINAL
taxlaw-6679	131	24	30	CARDINAL
taxlaw-6679	131	25	468	CARDINAL
taxlaw-6679	132	1	larry e. ribstein & bruce h. kobayashi	PERSON
taxlaw-6679	132	2	25	CARDINAL
taxlaw-6679	132	3	j.	PERSON
taxlaw-6679	132	4	131	CARDINAL
taxlaw-6679	132	5	1996	DATE
taxlaw-6679	133	1	32	CARDINAL
taxlaw-6679	133	2	dodson	PERSON
taxlaw-6679	133	3	supra	PERSON
taxlaw-6679	133	4	30	CARDINAL
taxlaw-6679	133	5	736	CARDINAL
taxlaw-6679	133	6	30	CARDINAL
taxlaw-6679	133	7	504	CARDINAL
taxlaw-6679	134	1	33	CARDINAL
taxlaw-6679	134	2	supra	PERSON
taxlaw-6679	134	3	31	CARDINAL
taxlaw-6679	134	4	138	CARDINAL
taxlaw-6679	135	1	34	CARDINAL
taxlaw-6679	135	2	30	CARDINAL
taxlaw-6679	135	3	465	CARDINAL
taxlaw-6679	136	1	2019	DATE
taxlaw-6679	136	2	65	CARDINAL
taxlaw-6679	136	3	jim rossi	PERSON
taxlaw-6679	137	1	36	CARDINAL
taxlaw-6679	141	1	40	CARDINAL
taxlaw-6679	144	1	35	CARDINAL
taxlaw-6679	146	1	486	CARDINAL
taxlaw-6679	146	2	37	CARDINAL
taxlaw-6679	146	3	mason	ORG
taxlaw-6679	146	4	4	CARDINAL
taxlaw-6679	146	5	1267	DATE
taxlaw-6679	146	6	two	CARDINAL
taxlaw-6679	148	1	mason	GPE
taxlaw-6679	148	2	4	CARDINAL
taxlaw-6679	149	1	38	CARDINAL
taxlaw-6679	149	2	4	CARDINAL
taxlaw-6679	149	3	423	CARDINAL
taxlaw-6679	150	1	39	CARDINAL
taxlaw-6679	150	2	6	CARDINAL
taxlaw-6679	150	3	2	CARDINAL
taxlaw-6679	150	4	40	CARDINAL
taxlaw-6679	150	5	leann luna & ann boyd watts	ORG
taxlaw-6679	150	6	47	CARDINAL
taxlaw-6679	150	7	619	CARDINAL
taxlaw-6679	150	8	619	CARDINAL
taxlaw-6679	150	9	2008	DATE
taxlaw-6679	151	1	41	CARDINAL
taxlaw-6679	151	2	4	CARDINAL
taxlaw-6679	151	3	1281-83	DATE
taxlaw-6679	152	1	vol.11:1 columbia	ORG
taxlaw-6679	152	2	66	CARDINAL
taxlaw-6679	153	1	irs	ORG
taxlaw-6679	153	2	irs	ORG
taxlaw-6679	160	1	48	CARDINAL
taxlaw-6679	163	1	50	CARDINAL
taxlaw-6679	163	2	42	CARDINAL
taxlaw-6679	163	3	luna & watts	ORG
taxlaw-6679	163	4	40	CARDINAL
taxlaw-6679	163	5	619	CARDINAL
taxlaw-6679	164	1	43	CARDINAL
taxlaw-6679	164	2	david a.	PERSON
taxlaw-6679	164	3	118	CARDINAL
taxlaw-6679	165	1	l. rev	PERSON
taxlaw-6679	165	2	2544	CARDINAL
taxlaw-6679	165	3	2595	CARDINAL
taxlaw-6679	166	1	44	CARDINAL
taxlaw-6679	166	2	30	CARDINAL
taxlaw-6679	166	3	466	CARDINAL
taxlaw-6679	167	1	mason	ORG
taxlaw-6679	167	2	4	CARDINAL
taxlaw-6679	167	3	1301-02	DATE
taxlaw-6679	168	1	45	CARDINAL
taxlaw-6679	168	2	twenty	CARDINAL
taxlaw-6679	169	1	30	CARDINAL
taxlaw-6679	169	2	482	CARDINAL
taxlaw-6679	169	3	46	CARDINAL
taxlaw-6679	170	1	468	CARDINAL
taxlaw-6679	171	1	47	DATE
taxlaw-6679	171	2	30	CARDINAL
taxlaw-6679	172	1	48	CARDINAL
taxlaw-6679	172	2	supra	PERSON
taxlaw-6679	172	3	4	CARDINAL
taxlaw-6679	172	4	1301	DATE
taxlaw-6679	173	1	49	CARDINAL
taxlaw-6679	173	2	mason	GPE
taxlaw-6679	173	3	supra	PERSON
taxlaw-6679	173	4	4	CARDINAL
taxlaw-6679	173	5	1304-05	DATE
taxlaw-6679	173	6	50	CARDINAL
taxlaw-6679	173	7	4	CARDINAL
taxlaw-6679	173	8	423	CARDINAL
taxlaw-6679	173	9	2019	DATE
taxlaw-6679	173	10	67	CARDINAL
taxlaw-6679	176	1	annual	DATE
taxlaw-6679	177	1	54	CARDINAL
taxlaw-6679	181	1	2017	CARDINAL
taxlaw-6679	189	1	51	CARDINAL
taxlaw-6679	189	2	darien shanske	ORG
taxlaw-6679	189	3	fla	GPE
taxlaw-6679	193	1	52	CARDINAL
taxlaw-6679	193	2	4	CARDINAL
taxlaw-6679	193	3	423	CARDINAL
taxlaw-6679	193	4	mason	GPE
taxlaw-6679	193	5	4	CARDINAL
taxlaw-6679	193	6	1306-09	DATE
taxlaw-6679	194	1	53	CARDINAL
taxlaw-6679	194	2	david gamage	PERSON
taxlaw-6679	194	3	98	CARDINAL
taxlaw-6679	195	1	l. rev	PERSON
taxlaw-6679	196	1	749	CARDINAL
taxlaw-6679	196	2	2010	DATE
taxlaw-6679	197	1	54	CARDINAL
taxlaw-6679	197	2	ctr	GPE
taxlaw-6679	197	3	supra	PERSON
taxlaw-6679	197	4	13	CARDINAL
taxlaw-6679	198	1	vol.11:1 columbia	ORG
taxlaw-6679	198	2	68	CARDINAL
taxlaw-6679	203	1	55	CARDINAL
taxlaw-6679	203	2	first	ORDINAL
taxlaw-6679	204	1	dozens	CARDINAL
taxlaw-6679	206	1	56	CARDINAL
taxlaw-6679	206	2	choice.57	PERSON
taxlaw-6679	208	1	arizona	GPE
taxlaw-6679	208	2	twenty-nine	CARDINAL
taxlaw-6679	208	3	minnesota	GPE
taxlaw-6679	208	4	forty-one	CARDINAL
taxlaw-6679	208	5	minnesota	GPE
taxlaw-6679	208	6	income.59 illinois	GPE
taxlaw-6679	208	7	forty	CARDINAL
taxlaw-6679	208	8	indiana	GPE
taxlaw-6679	208	9	two	CARDINAL
taxlaw-6679	208	10	twenty-three	CARDINAL
taxlaw-6679	208	11	indiana	GPE
taxlaw-6679	208	12	twelve	CARDINAL
taxlaw-6679	208	13	55	CARDINAL
taxlaw-6679	208	14	4	CARDINAL
taxlaw-6679	208	15	541(describing	CARDINAL
taxlaw-6679	209	1	56	CARDINAL
taxlaw-6679	209	2	68	CARDINAL
taxlaw-6679	209	3	699	CARDINAL
taxlaw-6679	209	4	712	CARDINAL
taxlaw-6679	209	5	2015	CARDINAL
taxlaw-6679	210	1	57	CARDINAL
taxlaw-6679	210	2	jane g. gravelle & jennifer gravelle	PERSON
taxlaw-6679	210	3	60	CARDINAL
taxlaw-6679	210	4	2007	DATE
taxlaw-6679	211	1	supra	PERSON
taxlaw-6679	211	2	66	CARDINAL
taxlaw-6679	211	3	712	CARDINAL
taxlaw-6679	212	1	58	CARDINAL
taxlaw-6679	213	1	140	CARDINAL
taxlaw-6679	213	2	2018	DATE
taxlaw-6679	214	1	59	CARDINAL
taxlaw-6679	215	1	m1m	ORG
taxlaw-6679	215	2	2018	DATE
taxlaw-6679	216	1	60	CARDINAL
taxlaw-6679	217	1	2018	DATE
taxlaw-6679	218	1	61	CARDINAL
taxlaw-6679	219	1	1 &	ORG
taxlaw-6679	219	2	2	CARDINAL
taxlaw-6679	219	3	2018	DATE
taxlaw-6679	220	1	2019	DATE
taxlaw-6679	220	2	69	CARDINAL
taxlaw-6679	220	3	twenty-three	CARDINAL
taxlaw-6679	220	4	one	CARDINAL
taxlaw-6679	222	1	congress	ORG
taxlaw-6679	226	1	congress	ORG
taxlaw-6679	231	1	62	CARDINAL
taxlaw-6679	231	2	s.c. dep’t revenue	ORG
taxlaw-6679	231	3	south carolina	GPE
taxlaw-6679	231	4	9 (2018	DATE
taxlaw-6679	231	5	south carolina	GPE
taxlaw-6679	231	6	department of revenue	ORG
taxlaw-6679	231	7	2018	DATE
taxlaw-6679	232	1	63	CARDINAL
taxlaw-6679	232	2	mason	ORG
taxlaw-6679	232	3	4	CARDINAL
taxlaw-6679	232	4	1327	CARDINAL
taxlaw-6679	233	1	vol.11:1 columbia	ORG
taxlaw-6679	233	2	70	CARDINAL
taxlaw-6679	233	3	the tax reform act of	LAW
taxlaw-6679	233	4	1986	DATE
taxlaw-6679	233	5	world war ii	EVENT
taxlaw-6679	233	6	86	CARDINAL
taxlaw-6679	233	7	tra ’86	DATE
taxlaw-6679	233	8	forty	CARDINAL
taxlaw-6679	233	9	thirty	CARDINAL
taxlaw-6679	234	1	thirty	CARDINAL
taxlaw-6679	234	2	tra ’86	ORG
taxlaw-6679	234	3	1	CARDINAL
taxlaw-6679	235	1	two	CARDINAL
taxlaw-6679	237	1	first	ORDINAL
taxlaw-6679	239	1	tra ’86	ORG
taxlaw-6679	240	1	thirty-nine	CARDINAL
taxlaw-6679	240	2	forty	CARDINAL
taxlaw-6679	240	3	tra ‘86	ORG
taxlaw-6679	240	4	the first year	DATE
taxlaw-6679	240	5	one	CARDINAL
taxlaw-6679	240	6	two	CARDINAL
taxlaw-6679	240	7	minnesota	GPE
taxlaw-6679	240	8	colorado	GPE
taxlaw-6679	240	9	tra ’86	ORG
taxlaw-6679	241	1	64	CARDINAL
taxlaw-6679	241	2	alan j. auerbach & joel slemrod	PERSON
taxlaw-6679	241	3	the tax reform act of	LAW
taxlaw-6679	241	4	1986	DATE
taxlaw-6679	241	5	35	CARDINAL
taxlaw-6679	241	6	j. econ	PERSON
taxlaw-6679	243	1	589	CARDINAL
taxlaw-6679	243	2	589	CARDINAL
taxlaw-6679	243	3	1997	DATE
taxlaw-6679	244	1	595	CARDINAL
taxlaw-6679	244	2	tra ’86	DATE
taxlaw-6679	245	1	66	CARDINAL
taxlaw-6679	245	2	10	CARDINAL
taxlaw-6679	245	3	431	CARDINAL
taxlaw-6679	246	1	67	CARDINAL
taxlaw-6679	246	2	18	CARDINAL
taxlaw-6679	246	3	1195	CARDINAL
taxlaw-6679	248	1	1196	CARDINAL
taxlaw-6679	249	1	68	CARDINAL
taxlaw-6679	249	2	auxier & sammartino	ORG
taxlaw-6679	249	3	22	CARDINAL
taxlaw-6679	249	4	4	CARDINAL
taxlaw-6679	250	1	6	CARDINAL
taxlaw-6679	250	2	7-9	CARDINAL
taxlaw-6679	251	1	69	CARDINAL
taxlaw-6679	251	2	auxier & sammartino	ORG
taxlaw-6679	251	3	22	CARDINAL
taxlaw-6679	251	4	4	CARDINAL
taxlaw-6679	251	5	70	CARDINAL
taxlaw-6679	252	1	71	CARDINAL
taxlaw-6679	257	1	one	CARDINAL
taxlaw-6679	258	1	76	CARDINAL
taxlaw-6679	259	1	tra ’86	DATE
taxlaw-6679	262	1	71	CARDINAL
taxlaw-6679	262	2	hsa	ORG
taxlaw-6679	262	3	2018	DATE
taxlaw-6679	263	1	california	GPE
taxlaw-6679	263	2	new jersey	GPE
taxlaw-6679	263	3	new hampshire	GPE
taxlaw-6679	263	4	tennessee	GPE
taxlaw-6679	264	1	72	CARDINAL
taxlaw-6679	264	2	luna & watts	ORG
taxlaw-6679	264	3	40	CARDINAL
taxlaw-6679	264	4	morrow & ricketts	ORG
taxlaw-6679	264	5	11	CARDINAL
taxlaw-6679	264	6	29	CARDINAL
taxlaw-6679	265	1	73	CARDINAL
taxlaw-6679	265	2	luna & watts	ORG
taxlaw-6679	265	3	40	CARDINAL
taxlaw-6679	265	4	620	CARDINAL
taxlaw-6679	266	1	74	CARDINAL
taxlaw-6679	266	2	morrow & ricketts	ORG
taxlaw-6679	266	3	11	CARDINAL
taxlaw-6679	266	4	33	DATE
taxlaw-6679	267	1	luna & watts	ORG
taxlaw-6679	267	2	40	CARDINAL
taxlaw-6679	267	3	624	CARDINAL
taxlaw-6679	268	1	morrow & ricketts	ORG
taxlaw-6679	268	2	11	CARDINAL
taxlaw-6679	268	3	33	CARDINAL
taxlaw-6679	269	1	75	CARDINAL
taxlaw-6679	270	1	47	DATE
taxlaw-6679	271	1	76	CARDINAL
taxlaw-6679	273	1	vol.11:1 columbia journal	ORG
taxlaw-6679	273	2	72	CARDINAL
taxlaw-6679	274	1	one	CARDINAL
taxlaw-6679	275	1	2	CARDINAL
taxlaw-6679	276	1	one	CARDINAL
taxlaw-6679	283	1	requirements.78	ORG
taxlaw-6679	284	1	two	CARDINAL
taxlaw-6679	286	1	79	CARDINAL
taxlaw-6679	289	1	10	CARDINAL
taxlaw-6679	289	2	83	DATE
taxlaw-6679	289	3	78	CARDINAL
taxlaw-6679	289	4	james m. poterba	PERSON
taxlaw-6679	289	5	102	CARDINAL
taxlaw-6679	289	6	j. pol.	PERSON
taxlaw-6679	290	1	799	CARDINAL
taxlaw-6679	290	2	811	CARDINAL
taxlaw-6679	290	3	1994	DATE
taxlaw-6679	292	1	815	CARDINAL
taxlaw-6679	294	1	816	CARDINAL
taxlaw-6679	295	1	79	CARDINAL
taxlaw-6679	295	2	daniel r. feenberg & harvey s. rosen	PERSON
taxlaw-6679	295	3	32	CARDINAL
taxlaw-6679	295	4	j. pub	ORG
taxlaw-6679	297	1	185	CARDINAL
taxlaw-6679	297	2	1987	DATE
taxlaw-6679	298	1	80	CARDINAL
taxlaw-6679	298	2	10	CARDINAL
taxlaw-6679	298	3	83	DATE
taxlaw-6679	298	4	arthur okun	PERSON
taxlaw-6679	300	1	2019	DATE
taxlaw-6679	300	2	73	CARDINAL
taxlaw-6679	302	1	first	ORDINAL
taxlaw-6679	311	1	tra ’86	DATE
taxlaw-6679	312	1	one	CARDINAL
taxlaw-6679	312	2	40 cents	MONEY
taxlaw-6679	312	3	86.84	CARDINAL
taxlaw-6679	312	4	19 cents	MONEY
taxlaw-6679	312	5	thirty-four	CARDINAL
taxlaw-6679	312	6	thirteen 81	CARDINAL
taxlaw-6679	312	7	morrow & ricketts	ORG
taxlaw-6679	312	8	11	CARDINAL
taxlaw-6679	312	9	49	DATE
taxlaw-6679	313	1	82	CARDINAL
taxlaw-6679	313	2	auxier & sammartino	ORG
taxlaw-6679	313	3	22	CARDINAL
taxlaw-6679	313	4	5	CARDINAL
taxlaw-6679	313	5	83	CARDINAL
taxlaw-6679	313	6	10	CARDINAL
taxlaw-6679	313	7	100	CARDINAL
taxlaw-6679	313	8	10	CARDINAL
taxlaw-6679	313	9	431	CARDINAL
taxlaw-6679	314	1	84	CARDINAL
taxlaw-6679	314	2	10	CARDINAL
taxlaw-6679	314	3	100	CARDINAL
taxlaw-6679	316	1	10%	PERCENT
taxlaw-6679	316	2	over half	CARDINAL
taxlaw-6679	317	1	87	DATE
taxlaw-6679	318	1	90	DATE
taxlaw-6679	319	1	vol.11:1 columbia	ORG
taxlaw-6679	319	2	74	DATE
taxlaw-6679	319	3	fifteen	CARDINAL
taxlaw-6679	319	4	six	CARDINAL
taxlaw-6679	319	5	tra ’86	DATE
taxlaw-6679	319	6	one	CARDINAL
taxlaw-6679	321	1	89	CARDINAL
taxlaw-6679	322	1	2001	DATE
taxlaw-6679	323	1	three	CARDINAL
taxlaw-6679	327	1	late december 2017	DATE
taxlaw-6679	329	1	86	CARDINAL
taxlaw-6679	331	1	96	DATE
taxlaw-6679	332	1	87	CARDINAL
taxlaw-6679	333	1	100	CARDINAL
taxlaw-6679	334	1	101	CARDINAL
taxlaw-6679	334	2	89	CARDINAL
taxlaw-6679	334	3	auxier & sammartino	ORG
taxlaw-6679	334	4	22	CARDINAL
taxlaw-6679	334	5	4	DATE
taxlaw-6679	335	1	6	CARDINAL
taxlaw-6679	335	2	7	DATE
taxlaw-6679	336	1	90	CARDINAL
taxlaw-6679	338	1	107	CARDINAL
taxlaw-6679	338	2	115	CARDINAL
taxlaw-6679	339	1	100	CARDINAL
taxlaw-6679	340	1	2001	DATE
taxlaw-6679	341	1	91	CARDINAL
taxlaw-6679	341	2	auxier & sammartino	ORG
taxlaw-6679	341	3	22	CARDINAL
taxlaw-6679	341	4	4	CARDINAL
taxlaw-6679	341	5	92	CARDINAL
taxlaw-6679	342	1	75	CARDINAL
taxlaw-6679	342	2	1987	DATE
taxlaw-6679	343	1	congress	ORG
taxlaw-6679	344	1	93	CARDINAL
taxlaw-6679	345	1	94	CARDINAL
taxlaw-6679	349	1	applied.99	GPE
taxlaw-6679	350	1	93 i.r.c	QUANTITY
taxlaw-6679	351	1	61	CARDINAL
taxlaw-6679	353	1	106	CARDINAL
taxlaw-6679	353	2	94	CARDINAL
taxlaw-6679	354	1	95	CARDINAL
taxlaw-6679	356	1	97	CARDINAL
taxlaw-6679	358	1	98	CARDINAL
taxlaw-6679	359	1	99	CARDINAL
taxlaw-6679	360	1	100	CARDINAL
taxlaw-6679	362	1	auxier & sammartino	ORG
taxlaw-6679	362	2	22	CARDINAL
taxlaw-6679	362	3	6	DATE
taxlaw-6679	363	1	101	CARDINAL
taxlaw-6679	365	1	102	CARDINAL
taxlaw-6679	367	1	vol.11:1 columbia	ORG
taxlaw-6679	367	2	76	DATE
taxlaw-6679	367	3	20%	PERCENT
taxlaw-6679	367	4	39.5%	PERCENT
taxlaw-6679	367	5	37%.104	CARDINAL
taxlaw-6679	367	6	2018	DATE
taxlaw-6679	367	7	2025	DATE
taxlaw-6679	368	1	$1.1 trillion	MONEY
taxlaw-6679	368	2	2018	DATE
taxlaw-6679	369	1	30%	PERCENT
taxlaw-6679	369	2	12%	PERCENT
taxlaw-6679	370	1	110	CARDINAL
taxlaw-6679	371	1	111	CARDINAL
taxlaw-6679	371	2	103	CARDINAL
taxlaw-6679	372	1	104	ORG
taxlaw-6679	374	1	seven	CARDINAL
taxlaw-6679	374	2	10%	PERCENT
taxlaw-6679	374	3	35%	PERCENT
taxlaw-6679	375	1	ctr	GPE
taxlaw-6679	377	1	105	CARDINAL
taxlaw-6679	377	2	2	CARDINAL
taxlaw-6679	377	3	2018	DATE
taxlaw-6679	378	1	106	CARDINAL
taxlaw-6679	380	1	1(f)(3	CARDINAL
taxlaw-6679	381	1	107joint	CARDINAL
taxlaw-6679	381	2	1	CARDINAL
taxlaw-6679	382	1	108	CARDINAL
taxlaw-6679	382	2	supra	PERSON
taxlaw-6679	382	3	95	CARDINAL
taxlaw-6679	382	4	4	CARDINAL
taxlaw-6679	384	1	$86.5 billion	MONEY
taxlaw-6679	384	2	2018	DATE
taxlaw-6679	384	3	$93.3 billion dollar	MONEY
taxlaw-6679	384	4	2018	DATE
taxlaw-6679	385	1	107	CARDINAL
taxlaw-6679	385	2	1	CARDINAL
taxlaw-6679	385	3	109	CARDINAL
taxlaw-6679	385	4	107	CARDINAL
taxlaw-6679	385	5	1 110	CARDINAL
taxlaw-6679	385	6	6	CARDINAL
taxlaw-6679	385	7	111	CARDINAL
taxlaw-6679	385	8	auxier & sammartino	ORG
taxlaw-6679	385	9	22	CARDINAL
taxlaw-6679	385	10	1	CARDINAL
taxlaw-6679	387	1	auxier & sammartino	ORG
taxlaw-6679	387	2	22	CARDINAL
taxlaw-6679	387	3	5	CARDINAL
taxlaw-6679	388	1	6	CARDINAL
taxlaw-6679	388	2	3	CARDINAL
taxlaw-6679	389	1	one	CARDINAL
taxlaw-6679	390	1	13	CARDINAL
taxlaw-6679	391	1	twenty-eight	CARDINAL
taxlaw-6679	391	2	2019	DATE
taxlaw-6679	391	3	77	CARDINAL
taxlaw-6679	395	1	december 2017	DATE
taxlaw-6679	395	2	colorado	GPE
taxlaw-6679	395	3	idaho	GPE
taxlaw-6679	395	4	minnesota	GPE
taxlaw-6679	395	5	north dakota	GPE
taxlaw-6679	395	6	south carolina	GPE
taxlaw-6679	398	1	the house taxes committee on federal tax conformity	ORG
taxlaw-6679	398	2	6	CARDINAL
taxlaw-6679	398	3	jan. 22, 2019	DATE
taxlaw-6679	398	4	eighteen	DATE
taxlaw-6679	398	5	nine	CARDINAL
taxlaw-6679	398	6	112	CARDINAL
taxlaw-6679	398	7	auxier & sammartino	ORG
taxlaw-6679	398	8	22	CARDINAL
taxlaw-6679	398	9	6	CARDINAL
taxlaw-6679	400	1	113	CARDINAL
taxlaw-6679	400	2	11	DATE
taxlaw-6679	401	1	richard auxier & elaine maag	PERSON
taxlaw-6679	402	1	november 2018	DATE
taxlaw-6679	404	1	only two	CARDINAL
taxlaw-6679	404	2	oklahoma	GPE
taxlaw-6679	404	3	new york	GPE
taxlaw-6679	405	1	oklahoma	GPE
taxlaw-6679	405	2	5%	PERCENT
taxlaw-6679	405	3	new york’s	GPE
taxlaw-6679	405	4	30%	PERCENT
taxlaw-6679	408	1	ann	PERSON
taxlaw-6679	410	1	68	CARDINAL
taxlaw-6679	410	2	2357	DATE
taxlaw-6679	410	3	n.y	GPE
taxlaw-6679	411	1	114	CARDINAL
taxlaw-6679	411	2	vermont	GPE
taxlaw-6679	411	3	six months	DATE
taxlaw-6679	412	1	h. 516	PERSON
taxlaw-6679	412	2	2017-18	PERCENT
taxlaw-6679	414	1	vt	GPE
taxlaw-6679	414	2	2017	CARDINAL
taxlaw-6679	415	1	idaho	GPE
taxlaw-6679	417	1	vermont	GPE
taxlaw-6679	417	2	vermont	GPE
taxlaw-6679	417	3	vermont	GPE
taxlaw-6679	418	1	vt	PERSON
taxlaw-6679	418	2	legis	GPE
taxlaw-6679	420	1	1	CARDINAL
taxlaw-6679	420	2	march 24, 2017	DATE
taxlaw-6679	422	1	legis	GPE
taxlaw-6679	424	1	73	CARDINAL
taxlaw-6679	424	2	1	CARDINAL
taxlaw-6679	424	3	vermont	GPE
taxlaw-6679	425	1	vol.11:1 columbia	ORG
taxlaw-6679	429	1	six	CARDINAL
taxlaw-6679	429	2	four	CARDINAL
taxlaw-6679	429	3	two	CARDINAL
taxlaw-6679	430	1	first	ORDINAL
taxlaw-6679	434	1	2018	DATE
taxlaw-6679	434	2	2019	CARDINAL
taxlaw-6679	436	1	1	CARDINAL
taxlaw-6679	436	2	four	CARDINAL
taxlaw-6679	437	1	so.115	PERSON
taxlaw-6679	437	2	2018	DATE
taxlaw-6679	437	3	2018	DATE
taxlaw-6679	438	1	the south carolina department of revenue	ORG
taxlaw-6679	438	2	south carolina’s	GPE
taxlaw-6679	438	3	one	CARDINAL
taxlaw-6679	439	1	115	CARDINAL
taxlaw-6679	440	1	morrow & ricketts	ORG
taxlaw-6679	440	2	11	CARDINAL
taxlaw-6679	440	3	41	CARDINAL
taxlaw-6679	441	1	116	CARDINAL
taxlaw-6679	441	2	s.c. dep’t	ORG
taxlaw-6679	441	3	south carolina	GPE
taxlaw-6679	441	4	9	CARDINAL
taxlaw-6679	441	5	twenty-three	CARDINAL
taxlaw-6679	442	1	south carolina	GPE
taxlaw-6679	442	2	department of revenue	ORG
taxlaw-6679	442	3	2018	DATE
taxlaw-6679	442	4	nf63-tr7n	ORG
taxlaw-6679	442	5	2019	DATE
taxlaw-6679	442	6	79 117	CARDINAL
taxlaw-6679	442	7	118	CARDINAL
taxlaw-6679	443	1	one	CARDINAL
taxlaw-6679	443	2	minnesota	GPE
taxlaw-6679	443	3	2018	DATE
taxlaw-6679	443	4	minnesota	GPE
taxlaw-6679	443	5	2018	DATE
taxlaw-6679	443	6	2016	CARDINAL
taxlaw-6679	443	7	minnesota	GPE
taxlaw-6679	443	8	2018	DATE
taxlaw-6679	445	1	two	CARDINAL
taxlaw-6679	446	1	117	CARDINAL
taxlaw-6679	446	2	jessie van berkel	PERSON
taxlaw-6679	446	3	dayton	GPE
taxlaw-6679	447	1	trib.	GPE
taxlaw-6679	447	2	mar. 17, 2018	DATE
taxlaw-6679	447	3	minnesota	GPE
taxlaw-6679	447	4	minnesotans	NORP
taxlaw-6679	447	5	j. patrick	PERSON
taxlaw-6679	447	6	coolican	NORP
taxlaw-6679	447	7	gop	ORG
taxlaw-6679	447	8	trib.	GPE
taxlaw-6679	447	9	may 1, 2018	DATE
taxlaw-6679	447	10	annual	DATE
taxlaw-6679	447	11	seanna adcox	PERSON
taxlaw-6679	447	12	next year	DATE
taxlaw-6679	447	13	charleston post & courier	ORG
taxlaw-6679	447	14	sept. 26, 2018	DATE
taxlaw-6679	447	15	seanna adcox	PERSON
taxlaw-6679	447	16	nearly half	CARDINAL
taxlaw-6679	447	17	next year	DATE
taxlaw-6679	447	18	charleston post & courier	ORG
taxlaw-6679	447	19	oct. 4, 2018	DATE
taxlaw-6679	448	1	118	CARDINAL
taxlaw-6679	448	2	morgan scarboro	ORG
taxlaw-6679	448	3	s.c.	GPE
taxlaw-6679	448	4	charleston post & courier	ORG
taxlaw-6679	448	5	aug. 14, 2018	DATE
taxlaw-6679	448	6	seanna adcox	PERSON
taxlaw-6679	448	7	next year	DATE
taxlaw-6679	448	8	charleston post & courier	ORG
taxlaw-6679	448	9	sept. 26, 2018	DATE
taxlaw-6679	448	10	south carolina	GPE
taxlaw-6679	448	11	1985	DATE
taxlaw-6679	448	12	sean bennett	PERSON
taxlaw-6679	448	13	south carolina	GPE
taxlaw-6679	448	14	charleston post & courier	ORG
taxlaw-6679	448	15	june 4, 2018	DATE
taxlaw-6679	448	16	annual	DATE
taxlaw-6679	449	1	119	CARDINAL
taxlaw-6679	449	2	seanna	PERSON
taxlaw-6679	449	3	nearly half	CARDINAL
taxlaw-6679	449	4	next year	DATE
taxlaw-6679	449	5	charleston post & courier	ORG
taxlaw-6679	449	6	oct. 4, 2018	DATE
taxlaw-6679	449	7	120	CARDINAL
taxlaw-6679	450	1	may 10, 2018	DATE
taxlaw-6679	450	2	judy	PERSON
taxlaw-6679	450	3	dayton	ORG
taxlaw-6679	450	4	trib.	GPE
taxlaw-6679	450	5	may 18, 2018	DATE
taxlaw-6679	451	1	121	CARDINAL
taxlaw-6679	451	2	5	CARDINAL
taxlaw-6679	451	3	91st	ORDINAL
taxlaw-6679	451	4	1st	ORDINAL
taxlaw-6679	452	1	sess	PERSON
taxlaw-6679	453	1	minn	GPE
taxlaw-6679	453	2	2019	DATE
taxlaw-6679	454	1	122	CARDINAL
taxlaw-6679	454	2	mark zdechlik	PERSON
taxlaw-6679	454	3	this season	DATE
taxlaw-6679	456	1	april 11, 2019	DATE
taxlaw-6679	456	2	jessie van berkel	PERSON
taxlaw-6679	456	3	dayton	GPE
taxlaw-6679	456	4	mar. 17, 2018	DATE
taxlaw-6679	456	5	minnesota	GPE
taxlaw-6679	456	6	judy	PERSON
taxlaw-6679	456	7	120	CARDINAL
taxlaw-6679	457	1	123	CARDINAL
taxlaw-6679	457	2	80 2	DATE
taxlaw-6679	457	3	revenue retention & tax	ORG
taxlaw-6679	458	1	1	CARDINAL
taxlaw-6679	458	2	1	CARDINAL
taxlaw-6679	458	3	colorado	GPE
taxlaw-6679	458	4	1.4	MONEY
taxlaw-6679	458	5	fy2017-22	LAW
taxlaw-6679	458	6	idaho	GPE
taxlaw-6679	458	7	118.8	MONEY
taxlaw-6679	458	8	2018	DATE
taxlaw-6679	458	9	minnesota	GPE
taxlaw-6679	458	10	1.5	MONEY
taxlaw-6679	458	11	21	CARDINAL
taxlaw-6679	458	12	north	GPE
taxlaw-6679	458	13	dakota	GPE
taxlaw-6679	458	14	$15.2 million128	MONEY
taxlaw-6679	458	15	south carolina	GPE
taxlaw-6679	458	16	169	MONEY
taxlaw-6679	458	17	fy2018-19	ORG
taxlaw-6679	458	18	vermont	GPE
taxlaw-6679	458	19	$795 million130	MONEY
taxlaw-6679	458	20	124	CARDINAL
taxlaw-6679	460	1	125	CARDINAL
taxlaw-6679	460	2	colo	ORG
taxlaw-6679	461	1	legis	GPE
taxlaw-6679	462	1	3	CARDINAL
taxlaw-6679	462	2	1	CARDINAL
taxlaw-6679	462	3	march 5, 2018	DATE
taxlaw-6679	462	4	annual	DATE
taxlaw-6679	462	5	2017	CARDINAL
taxlaw-6679	462	6	2022	CARDINAL
taxlaw-6679	463	1	126	CARDINAL
taxlaw-6679	463	2	idaho state tax commission	ORG
taxlaw-6679	463	3	idaho	GPE
taxlaw-6679	463	4	3	CARDINAL
taxlaw-6679	463	5	2018	DATE
taxlaw-6679	464	1	idaho	GPE
taxlaw-6679	464	2	$97.4 million	MONEY
taxlaw-6679	465	1	6	CARDINAL
taxlaw-6679	465	2	127	CARDINAL
taxlaw-6679	466	1	2017	CARDINAL
taxlaw-6679	466	2	2018	DATE
taxlaw-6679	467	1	128	CARDINAL
taxlaw-6679	467	2	n.d.	GPE
taxlaw-6679	467	3	north dakota	GPE
taxlaw-6679	469	1	129	CARDINAL
taxlaw-6679	469	2	s.c. revenue & fiscal	ORG
taxlaw-6679	470	1	south carolina	GPE
taxlaw-6679	470	2	2017	CARDINAL
taxlaw-6679	470	3	2018 9 (2018	DATE
taxlaw-6679	471	1	$246 million	MONEY
taxlaw-6679	471	2	fiscal year	DATE
taxlaw-6679	471	3	2018-19	DATE
taxlaw-6679	471	4	$77 million	MONEY
taxlaw-6679	472	1	130	CARDINAL
taxlaw-6679	472	2	graham campbell	PERSON
taxlaw-6679	472	3	joint fiscal office &	ORG
taxlaw-6679	472	4	peter griffin	PERSON
taxlaw-6679	472	5	legislative council	ORG
taxlaw-6679	473	1	2019	DATE
taxlaw-6679	473	2	81	CARDINAL
taxlaw-6679	473	3	two	CARDINAL
taxlaw-6679	474	1	first	ORDINAL
taxlaw-6679	475	1	second	ORDINAL
taxlaw-6679	476	1	two	CARDINAL
taxlaw-6679	477	1	one	CARDINAL
taxlaw-6679	478	1	2	CARDINAL
taxlaw-6679	479	1	2	CARDINAL
taxlaw-6679	480	1	colorado	GPE
taxlaw-6679	480	2	2018	DATE
taxlaw-6679	480	3	democratic	NORP
taxlaw-6679	480	4	house	ORG
taxlaw-6679	480	5	republican senate	ORG
taxlaw-6679	481	1	2019	DATE
taxlaw-6679	481	2	•	CARDINAL
taxlaw-6679	481	3	•	CARDINAL
taxlaw-6679	481	4	idaho	GPE
taxlaw-6679	481	5	republican	NORP
taxlaw-6679	481	6	•	CARDINAL
taxlaw-6679	481	7	•	CARDINAL
taxlaw-6679	481	8	•	CARDINAL
taxlaw-6679	481	9	.475%	PERCENT
taxlaw-6679	481	10	democratic	NORP
taxlaw-6679	481	11	republican senate	ORG
taxlaw-6679	482	1	•	CARDINAL
taxlaw-6679	482	2	•	CARDINAL
taxlaw-6679	482	3	second	ORDINAL
taxlaw-6679	482	4	.25%	PERCENT
taxlaw-6679	482	5	131	CARDINAL
taxlaw-6679	484	1	vol.11:1 columbia	ORG
taxlaw-6679	484	2	82	CARDINAL
taxlaw-6679	484	3	north dakota	GPE
taxlaw-6679	484	4	republican	NORP
taxlaw-6679	485	1	•	CARDINAL
taxlaw-6679	485	2	•	CARDINAL
taxlaw-6679	485	3	south carolina	GPE
taxlaw-6679	485	4	republican	NORP
taxlaw-6679	486	1	•	CARDINAL
taxlaw-6679	486	2	two	CARDINAL
taxlaw-6679	486	3	•	CARDINAL
taxlaw-6679	486	4	§	ORG
taxlaw-6679	486	5	vermont	GPE
taxlaw-6679	486	6	republican	NORP
taxlaw-6679	486	7	•	CARDINAL
taxlaw-6679	486	8	•	CARDINAL
taxlaw-6679	486	9	.2%	PERCENT
taxlaw-6679	486	10	four	CARDINAL
taxlaw-6679	486	11	six	CARDINAL
taxlaw-6679	486	12	four	CARDINAL
taxlaw-6679	487	1	two	CARDINAL
taxlaw-6679	488	1	two	CARDINAL
taxlaw-6679	492	1	two	CARDINAL
taxlaw-6679	493	1	four	CARDINAL
taxlaw-6679	493	2	132	CARDINAL
taxlaw-6679	493	3	2018	DATE
taxlaw-6679	494	1	2019	CARDINAL
taxlaw-6679	494	2	83	CARDINAL
taxlaw-6679	494	3	three	CARDINAL
taxlaw-6679	494	4	four	CARDINAL
taxlaw-6679	494	5	three	CARDINAL
taxlaw-6679	494	6	four	CARDINAL
taxlaw-6679	494	7	one	CARDINAL
taxlaw-6679	494	8	vermont	GPE
taxlaw-6679	495	1	one	CARDINAL
taxlaw-6679	497	1	minnesota	GPE
taxlaw-6679	497	2	the house research department	ORG
taxlaw-6679	498	1	the minnesota department of revenue	ORG
taxlaw-6679	498	2	200,000	CARDINAL
taxlaw-6679	498	3	2019	DATE
taxlaw-6679	498	4	133	CARDINAL
taxlaw-6679	498	5	675	CARDINAL
taxlaw-6679	498	6	64th	CARDINAL
taxlaw-6679	498	7	2d reg	MONEY
taxlaw-6679	499	1	sess	PERSON
taxlaw-6679	500	1	2018	DATE
taxlaw-6679	500	2	5	CARDINAL
taxlaw-6679	500	3	91st	ORDINAL
taxlaw-6679	500	4	1st	ORDINAL
taxlaw-6679	501	1	sess	PERSON
taxlaw-6679	502	1	minn	GPE
taxlaw-6679	502	2	2019	DATE
taxlaw-6679	503	1	h. 5341	PERSON
taxlaw-6679	503	2	122nd	ORDINAL
taxlaw-6679	503	3	assemb	GPE
taxlaw-6679	503	4	2nd reg	DATE
taxlaw-6679	504	1	sess	PERSON
taxlaw-6679	505	1	s.c. 2018	GPE
taxlaw-6679	505	2	16	CARDINAL
taxlaw-6679	506	1	sess	PERSON
taxlaw-6679	507	1	2018	DATE
taxlaw-6679	508	1	134	CARDINAL
taxlaw-6679	508	2	5	CARDINAL
taxlaw-6679	508	3	91st	ORDINAL
taxlaw-6679	508	4	1st	ORDINAL
taxlaw-6679	509	1	sess	PERSON
taxlaw-6679	510	1	minn	GPE
taxlaw-6679	510	2	2019	DATE
taxlaw-6679	511	1	h. 5341	PERSON
taxlaw-6679	511	2	122nd	ORDINAL
taxlaw-6679	511	3	assemb	GPE
taxlaw-6679	511	4	2nd reg	DATE
taxlaw-6679	512	1	sess	PERSON
taxlaw-6679	513	1	s.c. 2018	GPE
taxlaw-6679	513	2	16	CARDINAL
taxlaw-6679	514	1	sess	PERSON
taxlaw-6679	515	1	2018	DATE
taxlaw-6679	516	1	135	CARDINAL
taxlaw-6679	516	2	675	CARDINAL
taxlaw-6679	516	3	64th	CARDINAL
taxlaw-6679	516	4	2d reg	MONEY
taxlaw-6679	517	1	sess	PERSON
taxlaw-6679	518	1	2018	DATE
taxlaw-6679	518	2	5	CARDINAL
taxlaw-6679	518	3	91st	ORDINAL
taxlaw-6679	518	4	1st	ORDINAL
taxlaw-6679	519	1	sess	PERSON
taxlaw-6679	520	1	minn	GPE
taxlaw-6679	520	2	2019	DATE
taxlaw-6679	520	3	16	CARDINAL
taxlaw-6679	521	1	sess	PERSON
taxlaw-6679	522	1	2018	DATE
taxlaw-6679	523	1	136	CARDINAL
taxlaw-6679	523	2	vermont	GPE
taxlaw-6679	524	1	h. 16,	PERSON
taxlaw-6679	525	1	sess	PERSON
taxlaw-6679	526	1	2018	DATE
taxlaw-6679	528	1	april mccollum	PERSON
taxlaw-6679	528	2	vt	GPE
taxlaw-6679	528	3	burlington free press	ORG
taxlaw-6679	528	4	jun. 26, 2018	DATE
taxlaw-6679	528	5	137	CARDINAL
taxlaw-6679	528	6	minn.	ORG
taxlaw-6679	529	1	one	CARDINAL
taxlaw-6679	529	2	minnesota	GPE
taxlaw-6679	529	3	march 11, 2019	DATE
taxlaw-6679	529	4	12	CARDINAL
taxlaw-6679	529	5	march 11, 2019	DATE
taxlaw-6679	529	6	minnesota	GPE
taxlaw-6679	529	7	minnesota	GPE
taxlaw-6679	530	1	minn	GPE
taxlaw-6679	530	2	the house taxes committee on federal tax conformity	ORG
taxlaw-6679	530	3	18	CARDINAL
taxlaw-6679	530	4	jan. 22,	DATE
taxlaw-6679	530	5	2019	DATE
taxlaw-6679	530	6	minnesota	GPE
taxlaw-6679	531	1	minn	GPE
taxlaw-6679	531	2	minnesota	GPE
taxlaw-6679	531	3	15-17	CARDINAL
taxlaw-6679	531	4	jan. 2019	DATE
taxlaw-6679	532	1	138	CARDINAL
taxlaw-6679	533	1	180	CARDINAL
taxlaw-6679	533	2	14	DATE
taxlaw-6679	535	1	2017	CARDINAL
taxlaw-6679	535	2	2019	DATE
taxlaw-6679	535	3	dec. 18, 2018	DATE
taxlaw-6679	536	1	139	CARDINAL
taxlaw-6679	537	1	vol.11:1 columbia journal	ORG
taxlaw-6679	537	2	84	CARDINAL
taxlaw-6679	537	3	south carolina	GPE
taxlaw-6679	538	1	south carolina	GPE
taxlaw-6679	538	2	south carolina	GPE
taxlaw-6679	538	3	south carolina	GPE
taxlaw-6679	538	4	$246 million	MONEY
taxlaw-6679	538	5	the 201819 fiscal year	DATE
taxlaw-6679	538	6	$77 million	MONEY
taxlaw-6679	538	7	169	MONEY
taxlaw-6679	538	8	million.141 the office	ORG
taxlaw-6679	538	9	more than $1 million	MONEY
taxlaw-6679	538	10	between $50,000 and $125,000	MONEY
taxlaw-6679	541	1	three	CARDINAL
taxlaw-6679	541	2	$130 140	MONEY
taxlaw-6679	541	3	s.c. revenue & fiscal	ORG
taxlaw-6679	542	1	south carolina	GPE
taxlaw-6679	542	2	2017	CARDINAL
taxlaw-6679	542	3	2018	DATE
taxlaw-6679	542	4	2018	DATE
taxlaw-6679	543	1	141	CARDINAL
taxlaw-6679	543	2	9	CARDINAL
taxlaw-6679	543	3	142	CARDINAL
taxlaw-6679	545	1	seanna adcox	PERSON
taxlaw-6679	545	2	next year	DATE
taxlaw-6679	545	3	charleston post & courier	ORG
taxlaw-6679	545	4	sept. 26, 2018	DATE
taxlaw-6679	545	5	seanna adcox	PERSON
taxlaw-6679	545	6	nearly half	CARDINAL
taxlaw-6679	545	7	next year	DATE
taxlaw-6679	545	8	charleston post & courier	ORG
taxlaw-6679	545	9	oct. 4, 2018	DATE
taxlaw-6679	545	10	over $200,000	MONEY
taxlaw-6679	545	11	30,000	MONEY
taxlaw-6679	546	1	143	CARDINAL
taxlaw-6679	546	2	s.c. revenue & fiscal	ORG
taxlaw-6679	547	1	supra	PERSON
taxlaw-6679	547	2	183	CARDINAL
taxlaw-6679	547	3	19	DATE
taxlaw-6679	548	1	south carolina	GPE
taxlaw-6679	549	1	27	DATE
taxlaw-6679	549	2	$1.621 billion	MONEY
taxlaw-6679	549	3	between $100,000 and $200,000	MONEY
taxlaw-6679	550	1	144	CARDINAL
taxlaw-6679	550	2	kyle pfannenstiel	PERSON
taxlaw-6679	550	3	coeur d’alene	ORG
taxlaw-6679	550	4	march 14, 2018	DATE
taxlaw-6679	550	5	john gannon	PERSON
taxlaw-6679	550	6	cynthia sewell	PERSON
taxlaw-6679	550	7	5	CARDINAL
taxlaw-6679	550	8	idaho	GPE
taxlaw-6679	550	9	2018	DATE
taxlaw-6679	550	10	idaho	GPE
taxlaw-6679	550	11	jan. 6, 2018	DATE
taxlaw-6679	550	12	cynthia sewell	PERSON
taxlaw-6679	550	13	democrats	NORP
taxlaw-6679	550	14	idaho	GPE
taxlaw-6679	550	15	jan. 8, 2018	DATE
taxlaw-6679	550	16	james dawson	PERSON
taxlaw-6679	550	17	senate	ORG
taxlaw-6679	550	18	idahoans	NORP
taxlaw-6679	550	19	idaho	GPE
taxlaw-6679	550	20	march 1, 2018	DATE
taxlaw-6679	550	21	idaho	GPE
taxlaw-6679	550	22	march 4, 2018	DATE
taxlaw-6679	552	1	betsy z. russell	PERSON
taxlaw-6679	552	2	senate	ORG
taxlaw-6679	552	3	idaho	GPE
taxlaw-6679	552	4	feb. 21, 2018	DATE
taxlaw-6679	552	5	republican	NORP
taxlaw-6679	553	1	2019	DATE
taxlaw-6679	553	2	85	CARDINAL
taxlaw-6679	554	1	145	CARDINAL
taxlaw-6679	554	2	second	ORDINAL
taxlaw-6679	554	3	205147	MONEY
taxlaw-6679	554	4	280	MONEY
taxlaw-6679	554	5	idaho	GPE
taxlaw-6679	556	1	only three	CARDINAL
taxlaw-6679	556	2	six	CARDINAL
taxlaw-6679	556	3	so.152 idaho	GPE
taxlaw-6679	556	4	153	CARDINAL
taxlaw-6679	556	5	two	CARDINAL
taxlaw-6679	557	1	idaho	GPE
taxlaw-6679	558	1	idaho	GPE
taxlaw-6679	558	2	145 h.b	QUANTITY
taxlaw-6679	558	3	463	CARDINAL
taxlaw-6679	558	4	64th	CARDINAL
taxlaw-6679	558	5	2d reg	MONEY
taxlaw-6679	559	1	sess	PERSON
taxlaw-6679	561	1	146	CARDINAL
taxlaw-6679	561	2	idaho	GPE
taxlaw-6679	561	3	ctr	GPE
taxlaw-6679	562	1	house	ORG
taxlaw-6679	562	2	463	CARDINAL
taxlaw-6679	562	3	feb. 6, 2018	DATE
taxlaw-6679	563	1	kyle pfannenstiel	PERSON
taxlaw-6679	563	2	coeur d’alene	ORG
taxlaw-6679	563	3	march 14, 2018	DATE
taxlaw-6679	563	4	146 147	CARDINAL
taxlaw-6679	563	5	675	CARDINAL
taxlaw-6679	563	6	64th	CARDINAL
taxlaw-6679	563	7	2d reg	MONEY
taxlaw-6679	564	1	sess	PERSON
taxlaw-6679	566	1	148	CARDINAL
taxlaw-6679	568	1	149	CARDINAL
taxlaw-6679	568	2	daniel shaviro	PERSON
taxlaw-6679	568	3	2018	DATE
taxlaw-6679	568	4	british	NORP
taxlaw-6679	568	5	1,	PERCENT
taxlaw-6679	568	6	49	DATE
taxlaw-6679	568	7	§	ORG
taxlaw-6679	570	1	david kamin et al	PERSON
taxlaw-6679	570	2	2017	CARDINAL
taxlaw-6679	570	3	103	CARDINAL
taxlaw-6679	571	1	l. rev	PERSON
taxlaw-6679	571	2	1439	CARDINAL
taxlaw-6679	571	3	1459	CARDINAL
taxlaw-6679	571	4	2019	DATE
taxlaw-6679	572	1	150	CARDINAL
taxlaw-6679	572	2	$414.5 billion	MONEY
taxlaw-6679	572	3	the ten years	DATE
taxlaw-6679	573	1	joint committee	ORG
taxlaw-6679	573	2	107	CARDINAL
taxlaw-6679	573	3	1	CARDINAL
taxlaw-6679	575	1	6	CARDINAL
taxlaw-6679	575	2	19	CARDINAL
taxlaw-6679	575	3	151	CARDINAL
taxlaw-6679	575	4	51	CARDINAL
taxlaw-6679	575	5	152	CARDINAL
taxlaw-6679	575	6	5	CARDINAL
taxlaw-6679	575	7	91st	ORDINAL
taxlaw-6679	575	8	1st	ORDINAL
taxlaw-6679	576	1	sess	PERSON
taxlaw-6679	577	1	minn	GPE
taxlaw-6679	577	2	2019	DATE
taxlaw-6679	578	1	h. 5341	PERSON
taxlaw-6679	578	2	122nd	ORDINAL
taxlaw-6679	578	3	assemb	GPE
taxlaw-6679	578	4	2nd reg	DATE
taxlaw-6679	579	1	sess	PERSON
taxlaw-6679	580	1	s.c. 2018	GPE
taxlaw-6679	580	2	16	CARDINAL
taxlaw-6679	581	1	sess	PERSON
taxlaw-6679	582	1	2018	DATE
taxlaw-6679	583	1	153	CARDINAL
taxlaw-6679	583	2	idaho	GPE
taxlaw-6679	583	3	ann	GPE
taxlaw-6679	584	1	63-3022	CARDINAL
taxlaw-6679	584	2	2019	CARDINAL
taxlaw-6679	585	1	154	CARDINAL
taxlaw-6679	585	2	idaho	GPE
taxlaw-6679	586	1	64th	CARDINAL
taxlaw-6679	587	1	nicole kaeding	PERSON
taxlaw-6679	588	1	vol.11:1 columbia journal	ORG
taxlaw-6679	588	2	86	CARDINAL
taxlaw-6679	588	3	idaho	GPE
taxlaw-6679	588	4	first	ORDINAL
taxlaw-6679	590	1	three	CARDINAL
taxlaw-6679	590	2	four	CARDINAL
taxlaw-6679	594	1	one	CARDINAL
taxlaw-6679	594	2	six	CARDINAL
taxlaw-6679	595	1	minnesota	GPE
taxlaw-6679	595	2	minnesota	GPE
taxlaw-6679	596	1	3	CARDINAL
taxlaw-6679	596	2	colorado	GPE
taxlaw-6679	596	3	north dakota	GPE
taxlaw-6679	596	4	only two	CARDINAL
taxlaw-6679	597	1	155 minutes	TIME
taxlaw-6679	597	2	house revenue & taxation committee	ORG
taxlaw-6679	597	3	idaho	GPE
taxlaw-6679	597	4	feb. 19, 2018	DATE
taxlaw-6679	598	1	156	CARDINAL
taxlaw-6679	598	2	idaho news	ORG
taxlaw-6679	600	1	157	CARDINAL
taxlaw-6679	600	2	idaho	GPE
taxlaw-6679	600	3	.475%	PERCENT
taxlaw-6679	601	1	minnesota	GPE
taxlaw-6679	601	2	second	ORDINAL
taxlaw-6679	601	3	four	CARDINAL
taxlaw-6679	601	4	.25%	PERCENT
taxlaw-6679	602	1	vermont	GPE
taxlaw-6679	602	2	.2%	PERCENT
taxlaw-6679	603	1	158	CARDINAL
taxlaw-6679	605	1	159	CARDINAL
taxlaw-6679	605	2	5	CARDINAL
taxlaw-6679	605	3	91st	ORDINAL
taxlaw-6679	605	4	1st	ORDINAL
taxlaw-6679	606	1	sess	PERSON
taxlaw-6679	607	1	minn	GPE
taxlaw-6679	607	2	2019	DATE
taxlaw-6679	608	1	160	CARDINAL
taxlaw-6679	608	2	87	CARDINAL
taxlaw-6679	609	1	two	CARDINAL
taxlaw-6679	610	1	colorado	GPE
taxlaw-6679	611	1	first	ORDINAL
taxlaw-6679	611	2	colorado	GPE
taxlaw-6679	611	3	democratic	NORP
taxlaw-6679	611	4	democrats	NORP
taxlaw-6679	611	5	senate	ORG
taxlaw-6679	611	6	2018	DATE
taxlaw-6679	611	7	branches.163 colorado	GPE
taxlaw-6679	611	8	colorado	GPE
taxlaw-6679	611	9	colorado	GPE
taxlaw-6679	611	10	year	DATE
taxlaw-6679	612	1	colorado	GPE
taxlaw-6679	613	1	colorado	GPE
taxlaw-6679	613	2	2018	DATE
taxlaw-6679	613	3	161	CARDINAL
taxlaw-6679	613	4	nick coltrain	PERSON
taxlaw-6679	613	5	colorado	GPE
taxlaw-6679	613	6	democrats	NORP
taxlaw-6679	613	7	fort collins	GPE
taxlaw-6679	613	8	coloradan	PRODUCT
taxlaw-6679	613	9	nov. 6, 2018	DATE
taxlaw-6679	614	1	162	CARDINAL
taxlaw-6679	614	2	anna staver	PERSON
taxlaw-6679	614	3	colorado	GPE
taxlaw-6679	614	4	denver	GPE
taxlaw-6679	614	5	june 19, 2019	DATE
taxlaw-6679	615	1	165	CARDINAL
taxlaw-6679	617	1	ann	PERSON
taxlaw-6679	618	1	39-22	CARDINAL
taxlaw-6679	618	2	2018	DATE
taxlaw-6679	619	1	166	CARDINAL
taxlaw-6679	622	1	10	CARDINAL
taxlaw-6679	622	2	20	CARDINAL
taxlaw-6679	622	3	167	CARDINAL
taxlaw-6679	624	1	kieran nicholson	PERSON
taxlaw-6679	624	2	colorado	GPE
taxlaw-6679	624	3	denver district court	ORG
taxlaw-6679	624	4	denver	GPE
taxlaw-6679	624	5	march 6, 2019	DATE
taxlaw-6679	626	1	359pe6gs	CARDINAL
taxlaw-6679	626	2	169	CARDINAL
taxlaw-6679	626	3	colorado legislative council	ORG
taxlaw-6679	626	4	71st reg	DATE
taxlaw-6679	627	1	legis	PERSON
taxlaw-6679	628	1	sess.	ORG
taxlaw-6679	628	2	3	CARDINAL
taxlaw-6679	629	1	1	CARDINAL
taxlaw-6679	630	1	march 5, 2018	DATE
taxlaw-6679	630	2	$1.4 billion	MONEY
taxlaw-6679	630	3	2017-22	DATE
taxlaw-6679	631	1	170	CARDINAL
taxlaw-6679	631	2	auxier & sammartino	ORG
taxlaw-6679	631	3	22	CARDINAL
taxlaw-6679	631	4	10	CARDINAL
taxlaw-6679	631	5	colorado	GPE
taxlaw-6679	632	1	171	CARDINAL
taxlaw-6679	632	2	john frank & brian eason	ORG
taxlaw-6679	632	3	8	CARDINAL
taxlaw-6679	632	4	2018	DATE
taxlaw-6679	632	5	denver	GPE
taxlaw-6679	632	6	jan. 9, 2018	DATE
taxlaw-6679	633	1	vol.11:1 columbia	ORG
taxlaw-6679	633	2	88	CARDINAL
taxlaw-6679	633	3	democrats	NORP
taxlaw-6679	635	1	174	CARDINAL
taxlaw-6679	635	2	senate	ORG
taxlaw-6679	635	3	republicans	NORP
taxlaw-6679	636	1	2019	CARDINAL
taxlaw-6679	638	1	176	CARDINAL
taxlaw-6679	638	2	2019	CARDINAL
taxlaw-6679	638	3	colorado	GPE
taxlaw-6679	639	1	2018	DATE
taxlaw-6679	639	2	colorado	GPE
taxlaw-6679	641	1	first	ORDINAL
taxlaw-6679	641	2	colorado	GPE
taxlaw-6679	641	3	172	CARDINAL
taxlaw-6679	641	4	gop	ORG
taxlaw-6679	641	5	300	MONEY
taxlaw-6679	641	6	colorado	GPE
taxlaw-6679	641	7	colorado	GPE
taxlaw-6679	641	8	dec. 18	DATE
taxlaw-6679	641	9	2017	DATE
taxlaw-6679	642	1	republican	NORP
taxlaw-6679	642	2	denver	GPE
taxlaw-6679	642	3	feb. 4, 2018	DATE
taxlaw-6679	644	1	nick coltrain	PERSON
taxlaw-6679	644	2	fort collins coloradoan	GPE
taxlaw-6679	644	3	feb. 28, 2018	DATE
taxlaw-6679	644	4	370294002/	CARDINAL
taxlaw-6679	644	5	jon caldara	PERSON
taxlaw-6679	644	6	colorado	GPE
taxlaw-6679	644	7	denver	GPE
taxlaw-6679	644	8	april 14, 2019	DATE
taxlaw-6679	647	1	173	CARDINAL
taxlaw-6679	647	2	brian eason	PERSON
taxlaw-6679	647	3	40,000	CARDINAL
taxlaw-6679	647	4	denver	GPE
taxlaw-6679	647	5	feb. 6, 2018	DATE
taxlaw-6679	650	1	60,000	MONEY
taxlaw-6679	650	2	50%	PERCENT
taxlaw-6679	651	1	174	CARDINAL
taxlaw-6679	651	2	d.	NORP
taxlaw-6679	651	3	crisanta duran et al.	PERSON
taxlaw-6679	651	4	denver	GPE
taxlaw-6679	651	5	june 1, 2018	DATE
taxlaw-6679	653	1	https://perma	NORP
taxlaw-6679	653	2	colorado	GPE
taxlaw-6679	656	1	legis	GPE
taxlaw-6679	657	1	18-1208	DATE
taxlaw-6679	657	2	71st reg	DATE
taxlaw-6679	658	1	legis	PERSON
taxlaw-6679	659	1	sess	PERSON
taxlaw-6679	660	1	4	CARDINAL
taxlaw-6679	660	2	2018	DATE
taxlaw-6679	660	3	4	CARDINAL
taxlaw-6679	660	4	the first two fiscal years	DATE
taxlaw-6679	660	5	those years	DATE
taxlaw-6679	661	1	175	CARDINAL
taxlaw-6679	661	2	brian eason	PERSON
taxlaw-6679	661	3	dozens	CARDINAL
taxlaw-6679	661	4	denver	GPE
taxlaw-6679	661	5	feb. 15, 2018	DATE
taxlaw-6679	662	1	176	CARDINAL
taxlaw-6679	662	2	anna staver	PERSON
taxlaw-6679	662	3	colorado	GPE
taxlaw-6679	662	4	denver	GPE
taxlaw-6679	662	5	nov. 2, 2018	DATE
taxlaw-6679	664	1	nic garcia	PERSON
taxlaw-6679	664	2	jared polis	PERSON
taxlaw-6679	664	3	colorado	GPE
taxlaw-6679	664	4	denver	GPE
taxlaw-6679	664	5	jan. 8, 2019	DATE
taxlaw-6679	666	1	nic garcia	PERSON
taxlaw-6679	666	2	six	CARDINAL
taxlaw-6679	666	3	colorado	GPE
taxlaw-6679	666	4	jared polis	PERSON
taxlaw-6679	666	5	his first months	DATE
taxlaw-6679	666	6	denver	GPE
taxlaw-6679	666	7	may 19, 2019	DATE
taxlaw-6679	669	1	2019	DATE
taxlaw-6679	669	2	89	CARDINAL
taxlaw-6679	670	1	177	CARDINAL
taxlaw-6679	670	2	tabor	PERSON
taxlaw-6679	671	1	the colorado legislative council’s	ORG
taxlaw-6679	671	2	2019	DATE
taxlaw-6679	672	1	colorado	GPE
taxlaw-6679	673	1	colorado	GPE
taxlaw-6679	675	1	colorado	GPE
taxlaw-6679	676	1	colorado	GPE
taxlaw-6679	677	1	tabor	PERSON
taxlaw-6679	679	1	181	CARDINAL
taxlaw-6679	680	1	colorado	GPE
taxlaw-6679	680	2	177	CARDINAL
taxlaw-6679	680	3	colorado	GPE
taxlaw-6679	682	1	178	CARDINAL
taxlaw-6679	683	1	legis	GPE
taxlaw-6679	684	1	june 2019	DATE
taxlaw-6679	684	2	economic & revenue	ORG
taxlaw-6679	684	3	15-16	CARDINAL
taxlaw-6679	684	4	2019	DATE
taxlaw-6679	684	5	2019	DATE
taxlaw-6679	684	6	2020	DATE
taxlaw-6679	684	7	4.63% to 4.5%	PERCENT
taxlaw-6679	685	1	anna staver	PERSON
taxlaw-6679	685	2	colorado	GPE
taxlaw-6679	685	3	denver	GPE
taxlaw-6679	685	4	june 19, 2019	DATE
taxlaw-6679	686	1	179	CARDINAL
taxlaw-6679	687	1	legis	GPE
taxlaw-6679	688	1	125	CARDINAL
taxlaw-6679	688	2	8	CARDINAL
taxlaw-6679	688	3	180	CARDINAL
taxlaw-6679	689	1	181	CARDINAL
taxlaw-6679	690	1	$150 million	MONEY
taxlaw-6679	691	1	4.63% to 4.5%	PERCENT
taxlaw-6679	691	2	six	CARDINAL
taxlaw-6679	693	1	legis	GPE
taxlaw-6679	694	1	march 25, 2019	DATE
taxlaw-6679	696	1	vol.11:1 columbia	ORG
taxlaw-6679	696	2	90	CARDINAL
taxlaw-6679	697	1	second	ORDINAL
taxlaw-6679	697	2	north dakota	GPE
taxlaw-6679	697	3	colorado	GPE
taxlaw-6679	698	1	colorado	GPE
taxlaw-6679	698	2	november 2018	DATE
taxlaw-6679	698	3	north dakota	GPE
taxlaw-6679	699	1	republican	NORP
taxlaw-6679	699	2	one	CARDINAL
taxlaw-6679	699	3	republicans	NORP
taxlaw-6679	700	1	183	CARDINAL
taxlaw-6679	700	2	colorado	GPE
taxlaw-6679	700	3	north dakota	GPE
taxlaw-6679	701	1	odd-numbered years	DATE
taxlaw-6679	702	1	north dakota	GPE
taxlaw-6679	703	1	185	CARDINAL
taxlaw-6679	703	2	182	CARDINAL
taxlaw-6679	703	3	one	CARDINAL
taxlaw-6679	704	1	183	CARDINAL
taxlaw-6679	704	2	democrat	NORP
taxlaw-6679	704	3	heidi heitkamp	PERSON
taxlaw-6679	704	4	republican	NORP
taxlaw-6679	704	5	kevin cramer	PERSON
taxlaw-6679	704	6	november 2018	DATE
taxlaw-6679	705	1	jack dura	PERSON
taxlaw-6679	705	2	republicans	NORP
taxlaw-6679	705	3	cramer	PERSON
taxlaw-6679	705	4	north dakota	GPE
taxlaw-6679	705	5	second	ORDINAL
taxlaw-6679	705	6	u.s.	GPE
taxlaw-6679	705	7	senate	ORG
taxlaw-6679	705	8	bismarck trib.	PERSON
taxlaw-6679	705	9	nov. 7, 2018	DATE
taxlaw-6679	705	10	https://bismarcktribune.com/news/election/republicans-reign-cramer-claims-north-dakota-s-second-us/article_d7fc4b65-d524-5010-a0ca-f9972a4a573a.html	PERSON
taxlaw-6679	706	1	184	CARDINAL
taxlaw-6679	706	2	williston daily herald	ORG
taxlaw-6679	706	3	april 29, 2019	DATE
taxlaw-6679	706	4	2019	CARDINAL
taxlaw-6679	706	5	https://www.willistonherald.com/news/state/highlights-from-this-legislative-session/article_8306330e-6aa8-11e9ba7f-231b151700ed.html	PERSON
taxlaw-6679	707	1	jack dura	PERSON
taxlaw-6679	707	2	2019	CARDINAL
taxlaw-6679	707	3	north dakota	GPE
taxlaw-6679	707	4	bismarck tribune	GPE
taxlaw-6679	707	5	april 28	DATE
taxlaw-6679	708	1	https://bismarcktribune.com/news/local/govt-and-politics/heavy-lifts-collaboration-highlight-north-dakotalegislative-session/article_d9975fde-5450-5979-8aa9-20505d49c9c9.html	PERSON
taxlaw-6679	709	1	185	CARDINAL
taxlaw-6679	709	2	128	CARDINAL
taxlaw-6679	710	1	186	CARDINAL
taxlaw-6679	710	2	$15.2 million	MONEY
taxlaw-6679	710	3	$42.977 million	MONEY
taxlaw-6679	711	1	amy dalrymple	PERSON
taxlaw-6679	711	2	n.d.	GPE
taxlaw-6679	711	3	bismarck trib.	ORG
taxlaw-6679	711	4	aug. 22, 2018	DATE
taxlaw-6679	712	1	https://bismarcktribune.com/news/local/govt-and-politics/tax-reform-projected-to-decrease-north-dakotarevenue/article_2a07fdcd-216e-57bf-a47c-dd5c4c48ff0d.html	PERSON
taxlaw-6679	713	1	187	CARDINAL
taxlaw-6679	713	2	jack dura	PERSON
taxlaw-6679	713	3	north dakota	GPE
taxlaw-6679	713	4	bismarck trib.	ORG
taxlaw-6679	713	5	july 1, 2019	DATE
taxlaw-6679	713	6	2017	CARDINAL
taxlaw-6679	714	1	sam easter	PERSON
taxlaw-6679	714	2	n.d.	GPE
taxlaw-6679	714	3	bismarck trib.	PERSON
taxlaw-6679	714	4	june 3, 2018	DATE
taxlaw-6679	714	5	2009-16	DATE
taxlaw-6679	716	1	2019	DATE
taxlaw-6679	716	2	91	CARDINAL
taxlaw-6679	717	1	2019	CARDINAL
taxlaw-6679	718	1	republican	NORP
taxlaw-6679	718	2	north dakota	GPE
taxlaw-6679	719	1	north dakota	GPE
taxlaw-6679	720	1	democratic	NORP
taxlaw-6679	721	1	colorado	GPE
taxlaw-6679	721	2	one	CARDINAL
taxlaw-6679	721	3	north dakota	GPE
taxlaw-6679	722	1	two	CARDINAL
taxlaw-6679	722	2	188	CARDINAL
taxlaw-6679	722	3	jack dura	PERSON
taxlaw-6679	722	4	north dakota	GPE
taxlaw-6679	722	5	bismarck trib.	ORG
taxlaw-6679	722	6	dec. 5, 2018	DATE
taxlaw-6679	723	1	bismarck trib.	PERSON
taxlaw-6679	723	2	jan. 2,	DATE
taxlaw-6679	723	3	2019	DATE
taxlaw-6679	723	4	dem-npl	PERSON
taxlaw-6679	723	5	bismarck trib.	ORG
taxlaw-6679	723	6	feb. 25	DATE
taxlaw-6679	723	7	2019	DATE
taxlaw-6679	723	8	democratic	NORP
taxlaw-6679	724	1	https://bismarcktribune.com/opinion/columnists/dem-npl-leadersoutline-priorities/article_b2836dcf-ca67-55d2-a6a0-9c84847ce19a.html	GPE
taxlaw-6679	725	1	189	CARDINAL
taxlaw-6679	725	2	tom campbell	PERSON
taxlaw-6679	725	3	bismarck trib	ORG
taxlaw-6679	725	4	oct. 19, 2018	DATE
taxlaw-6679	727	1	190	CARDINAL
taxlaw-6679	727	2	john hageman	PERSON
taxlaw-6679	727	3	bismarck trib	ORG
taxlaw-6679	727	4	jan. 8, 2019	DATE
taxlaw-6679	731	1	john hageman	PERSON
taxlaw-6679	731	2	house	ORG
taxlaw-6679	731	3	trib	PRODUCT
taxlaw-6679	731	4	feb. 15, 2019	DATE
taxlaw-6679	732	1	senate	ORG
taxlaw-6679	733	1	john hageman	PERSON
taxlaw-6679	733	2	bismarck trib.	ORG
taxlaw-6679	733	3	mar. 21,	DATE
taxlaw-6679	733	4	2019	DATE
taxlaw-6679	733	5	191	CARDINAL
taxlaw-6679	733	6	2018	DATE
taxlaw-6679	733	7	2019	CARDINAL
taxlaw-6679	733	8	colorado	GPE
taxlaw-6679	733	9	2019	CARDINAL
taxlaw-6679	733	10	north dakota	GPE
taxlaw-6679	734	1	vol.11:1 columbia	ORG
taxlaw-6679	734	2	92	CARDINAL
taxlaw-6679	735	1	colorado	GPE
taxlaw-6679	735	2	north dakota	GPE
taxlaw-6679	736	1	4	CARDINAL
taxlaw-6679	736	2	four	CARDINAL
taxlaw-6679	737	1	four	CARDINAL
taxlaw-6679	737	2	three	CARDINAL
taxlaw-6679	739	1	193	CARDINAL
taxlaw-6679	744	1	192	CARDINAL
taxlaw-6679	745	1	dylan grundman	PERSON
taxlaw-6679	745	2	taxation & econ	ORG
taxlaw-6679	745	3	july 3, 2018	DATE
taxlaw-6679	745	4	https://itep.org/an-update-on-state-responses-to-the-federal-tax-bill/	GPE
taxlaw-6679	746	1	193	CARDINAL
taxlaw-6679	746	2	minnesota	GPE
taxlaw-6679	746	3	tra ’86	DATE
taxlaw-6679	747	1	pat dalton et al	PERSON
taxlaw-6679	747	2	the house committee on	ORG
taxlaw-6679	747	3	17	CARDINAL
taxlaw-6679	747	4	2019	DATE
taxlaw-6679	747	5	5	CARDINAL
taxlaw-6679	747	6	91st	ORDINAL
taxlaw-6679	747	7	1st	ORDINAL
taxlaw-6679	748	1	sess	PERSON
taxlaw-6679	749	1	minn	GPE
taxlaw-6679	749	2	2019	DATE
taxlaw-6679	750	1	2019	DATE
taxlaw-6679	750	2	93	CARDINAL
taxlaw-6679	754	1	late december 2017	DATE
taxlaw-6679	754	2	2018	DATE
taxlaw-6679	755	1	less than one year	DATE
taxlaw-6679	755	2	1	CARDINAL
taxlaw-6679	755	3	2	CARDINAL
taxlaw-6679	755	4	3	CARDINAL
taxlaw-6679	756	1	approximately the first half	DATE
taxlaw-6679	757	1	four	CARDINAL
taxlaw-6679	758	1	2026.194	CARDINAL
taxlaw-6679	758	2	third	ORDINAL
taxlaw-6679	764	1	two	CARDINAL
taxlaw-6679	764	2	1	CARDINAL
taxlaw-6679	764	3	194	CARDINAL
taxlaw-6679	764	4	rebecca m. kysar	PERSON
taxlaw-6679	764	5	40	CARDINAL
taxlaw-6679	764	6	ga	ORG
taxlaw-6679	764	7	l. rev	PERSON
taxlaw-6679	764	8	335	CARDINAL
taxlaw-6679	764	9	2006	DATE
taxlaw-6679	765	1	195	CARDINAL
taxlaw-6679	765	2	137	CARDINAL
taxlaw-6679	766	1	vol.11:1 columbia	ORG
taxlaw-6679	766	2	94	CARDINAL
taxlaw-6679	766	3	2	CARDINAL
taxlaw-6679	767	1	two	CARDINAL
taxlaw-6679	768	1	first	ORDINAL
taxlaw-6679	770	1	two	CARDINAL
taxlaw-6679	772	1	one	CARDINAL
taxlaw-6679	777	1	the 21st century	DATE
taxlaw-6679	782	1	the 1%	PERCENT
taxlaw-6679	783	1	196	CARDINAL
taxlaw-6679	783	2	auxier & sammartino	ORG
taxlaw-6679	783	3	22	CARDINAL
taxlaw-6679	783	4	11	CARDINAL
taxlaw-6679	783	5	197	CARDINAL
taxlaw-6679	784	1	2019	DATE
taxlaw-6679	784	2	95	CARDINAL
taxlaw-6679	785	1	a.	PERSON
taxlaw-6679	785	2	ruth mason	PERSON
taxlaw-6679	788	1	two	CARDINAL
taxlaw-6679	790	1	mason	ORG
taxlaw-6679	795	1	10,000	MONEY
taxlaw-6679	795	2	10,000	MONEY
taxlaw-6679	795	3	7,000	MONEY
taxlaw-6679	798	1	198	CARDINAL
taxlaw-6679	798	2	4	CARDINAL
taxlaw-6679	798	3	1329 199	CARDINAL
taxlaw-6679	799	1	mason	ORG
taxlaw-6679	799	2	4	CARDINAL
taxlaw-6679	799	3	1290	CARDINAL
taxlaw-6679	799	4	supra	PERSON
taxlaw-6679	799	5	66	CARDINAL
taxlaw-6679	799	6	703	CARDINAL
taxlaw-6679	800	1	mason	ORG
taxlaw-6679	800	2	annual	DATE
taxlaw-6679	801	1	mason	ORG
taxlaw-6679	801	2	4	CARDINAL
taxlaw-6679	801	3	1289	CARDINAL
taxlaw-6679	802	1	vol.11:1 columbia	ORG
taxlaw-6679	802	2	96	CARDINAL
taxlaw-6679	805	1	fifty	CARDINAL
taxlaw-6679	815	1	two	CARDINAL
taxlaw-6679	817	1	750,000	MONEY
taxlaw-6679	819	1	congress	ORG
taxlaw-6679	820	1	congress	ORG
taxlaw-6679	820	2	200	CARDINAL
taxlaw-6679	820	3	shanske	ORG
taxlaw-6679	820	4	51	CARDINAL
taxlaw-6679	820	5	8-9	DATE
taxlaw-6679	821	1	2019	DATE
taxlaw-6679	821	2	97	CARDINAL
taxlaw-6679	825	1	201	CARDINAL
taxlaw-6679	825	2	third	ORDINAL
taxlaw-6679	829	1	annual	DATE
taxlaw-6679	830	1	third	ORDINAL
taxlaw-6679	830	2	irs	ORG
taxlaw-6679	831	1	irs	ORG
taxlaw-6679	831	2	irs	ORG
taxlaw-6679	833	1	erin scharff	PERSON
taxlaw-6679	834	1	201	CARDINAL
taxlaw-6679	834	2	amy finkelstein	PERSON
taxlaw-6679	834	3	124	CARDINAL
taxlaw-6679	834	4	q. j. econ	PERSON
taxlaw-6679	834	5	969	CARDINAL
taxlaw-6679	834	6	969	DATE
taxlaw-6679	834	7	2009	DATE
taxlaw-6679	836	1	d.	NORP
taxlaw-6679	836	2	david gamage & darien	ORG
taxlaw-6679	836	3	three	CARDINAL
taxlaw-6679	836	4	65	CARDINAL
taxlaw-6679	836	5	19	CARDINAL
taxlaw-6679	836	6	38-40	CARDINAL
taxlaw-6679	837	1	202	CARDINAL
taxlaw-6679	837	2	minnesota	GPE
taxlaw-6679	838	1	minnesota	GPE
taxlaw-6679	838	2	annually	DATE
taxlaw-6679	838	3	minnesota	GPE
taxlaw-6679	839	1	203	CARDINAL
taxlaw-6679	839	2	supra	PERSON
taxlaw-6679	839	3	56	CARDINAL
taxlaw-6679	839	4	712	CARDINAL
taxlaw-6679	839	5	204	CARDINAL
taxlaw-6679	840	1	733-735	CARDINAL
taxlaw-6679	841	1	vol.11:1 columbia	ORG
taxlaw-6679	841	2	98	CARDINAL
taxlaw-6679	841	3	d.	NORP
taxlaw-6679	842	1	206	CARDINAL
taxlaw-6679	843	1	third	ORDINAL
taxlaw-6679	845	1	205	CARDINAL
taxlaw-6679	845	2	stanley surrey	PERSON
taxlaw-6679	846	1	stanley s. surrey	PERSON
taxlaw-6679	846	2	1973	DATE
taxlaw-6679	846	3	stanley s. surrey & paul r. mcdaniel	PERSON
taxlaw-6679	846	4	1985	DATE
taxlaw-6679	848	1	stanley s. surrey	PERSON
taxlaw-6679	848	2	84	CARDINAL
taxlaw-6679	849	1	l. rev	PERSON
taxlaw-6679	849	2	352	CARDINAL
taxlaw-6679	849	3	360-61	CARDINAL
taxlaw-6679	849	4	1970	DATE
taxlaw-6679	850	1	mason	ORG
taxlaw-6679	850	2	4	CARDINAL
taxlaw-6679	850	3	1340-41	CARDINAL
taxlaw-6679	851	1	206	CARDINAL
taxlaw-6679	851	2	l. batchelder et al.	PERSON
taxlaw-6679	851	3	59	CARDINAL
taxlaw-6679	852	1	l. rev	PERSON
taxlaw-6679	852	2	23 (2006	DATE
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taxlaw-6679	852	5	2	CARDINAL
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taxlaw-6679	853	2	63	DATE
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taxlaw-6679	853	6	congress	ORG
taxlaw-6679	853	7	36	CARDINAL
taxlaw-6679	853	8	ohio	GPE
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taxlaw-6679	853	12	david m. schizer	PERSON
taxlaw-6679	853	13	68	CARDINAL
taxlaw-6679	853	14	275	CARDINAL
taxlaw-6679	853	15	2015	DATE
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taxlaw-6679	853	18	j. afr.-am. l. &	PRODUCT
taxlaw-6679	853	19	181	CARDINAL
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taxlaw-6679	853	21	david a. weisbach	PERSON
taxlaw-6679	853	22	84	CARDINAL
taxlaw-6679	854	1	l. rev	PERSON
taxlaw-6679	854	2	1823 (2006	DATE
taxlaw-6679	855	1	207	CARDINAL
taxlaw-6679	855	2	gregory s. burge	PERSON
taxlaw-6679	855	3	39	CARDINAL
taxlaw-6679	856	1	71 (2011	DATE
taxlaw-6679	856	2	bridget terry	PERSON
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taxlaw-6679	857	1	edward a. zelinsky	PERSON
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taxlaw-6679	857	3	gucci gulch	PERSON
taxlaw-6679	857	4	102	CARDINAL
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taxlaw-6679	858	1	208	CARDINAL
taxlaw-6679	858	2	1,500	MONEY
taxlaw-6679	858	3	the first two years	DATE
taxlaw-6679	859	1	262	CARDINAL
taxlaw-6679	859	2	155	CARDINAL
taxlaw-6679	861	1	steven c. bourassa & ming yin	PERSON
taxlaw-6679	861	2	u.s.	GPE
taxlaw-6679	861	3	45	CARDINAL
taxlaw-6679	861	4	1141	CARDINAL
taxlaw-6679	861	5	2008	DATE
taxlaw-6679	862	1	fischer & chye-ching huang	ORG
taxlaw-6679	862	2	ctr.	ORG
taxlaw-6679	863	1	budget & pol’y	ORG
taxlaw-6679	863	2	june 2013	DATE
taxlaw-6679	863	3	three	CARDINAL
taxlaw-6679	864	1	2019	DATE
taxlaw-6679	864	2	99	CARDINAL
taxlaw-6679	872	1	one	CARDINAL
taxlaw-6679	875	1	209	CARDINAL
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taxlaw-6679	876	1	18	CARDINAL
taxlaw-6679	876	2	1199	CARDINAL
taxlaw-6679	877	1	210	CARDINAL
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taxlaw-6679	877	3	ajay k. mehrotra	PERSON
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taxlaw-6679	877	5	1	CARDINAL
taxlaw-6679	877	6	isaac william martin	PERSON
taxlaw-6679	877	7	ajay k. mehrotra &	PERSON
taxlaw-6679	877	8	monica prasad	PERSON
taxlaw-6679	877	9	2009	DATE
taxlaw-6679	878	1	lawrence zelenak	PERSON
taxlaw-6679	878	2	two	CARDINAL
taxlaw-6679	878	3	2013	DATE
taxlaw-6679	878	4	ajay k. mehrotra	PERSON
taxlaw-6679	878	5	113	CARDINAL
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taxlaw-6679	879	2	943	CARDINAL
taxlaw-6679	879	3	2015)(reviewing	CARDINAL
taxlaw-6679	879	4	morton keller	PERSON
taxlaw-6679	879	5	america	GPE
taxlaw-6679	879	6	1900-1933 209	DATE
taxlaw-6679	880	1	211 martin et al	QUANTITY
taxlaw-6679	880	2	210	CARDINAL
taxlaw-6679	880	3	1	CARDINAL
taxlaw-6679	880	4	212	CARDINAL
taxlaw-6679	881	1	3	CARDINAL
taxlaw-6679	882	1	vol.11:1 columbia	ORG
taxlaw-6679	882	2	100	CARDINAL
taxlaw-6679	882	3	214	CARDINAL
taxlaw-6679	882	4	third	ORDINAL
taxlaw-6679	885	1	f.	PERSON
taxlaw-6679	886	1	future years	DATE
taxlaw-6679	887	1	one	CARDINAL
taxlaw-6679	887	2	213	CARDINAL
taxlaw-6679	887	3	michael graetz	PERSON
taxlaw-6679	888	1	michael j. graetz	PERSON
taxlaw-6679	888	2	100 million	CARDINAL
taxlaw-6679	888	3	the united states	GPE
taxlaw-6679	888	4	2008	DATE
taxlaw-6679	889	1	214	CARDINAL
taxlaw-6679	889	2	joseph bankman et al	PERSON
taxlaw-6679	889	3	69	CARDINAL
taxlaw-6679	890	1	459	CARDINAL
taxlaw-6679	890	2	2016	CARDINAL
taxlaw-6679	891	1	215	CARDINAL
taxlaw-6679	891	2	netherlands	GPE
taxlaw-6679	891	3	sweden	GPE
taxlaw-6679	892	1	derek thompson	PERSON
taxlaw-6679	892	2	10-second	CARDINAL
taxlaw-6679	892	3	atlantic	LOC
taxlaw-6679	892	4	march 20, 2016	DATE
taxlaw-6679	893	1	216	CARDINAL
taxlaw-6679	893	2	william g. gale & janet holtzblatt	PERSON
taxlaw-6679	893	3	50	CARDINAL
taxlaw-6679	893	4	nat’l	NORP
taxlaw-6679	893	5	1997	DATE
taxlaw-6679	894	1	217	CARDINAL
taxlaw-6679	894	2	chris edwards	PERSON
taxlaw-6679	894	3	106	CARDINAL
taxlaw-6679	894	4	1529	CARDINAL
taxlaw-6679	894	5	1538	DATE
taxlaw-6679	894	6	2005	DATE
taxlaw-6679	895	1	218	CARDINAL
taxlaw-6679	895	2	joel slemrod	PERSON
taxlaw-6679	895	3	university of michigan ross school of business working paper no	ORG
taxlaw-6679	895	4	1302	CARDINAL
taxlaw-6679	895	5	jan. 2016	DATE
taxlaw-6679	896	1	219	CARDINAL
taxlaw-6679	896	2	210	CARDINAL
taxlaw-6679	896	3	968-69	MONEY
taxlaw-6679	898	1	gamage & shanske	ORG
taxlaw-6679	898	2	201	CARDINAL
taxlaw-6679	898	3	220	CARDINAL
taxlaw-6679	898	4	the united states	GPE
taxlaw-6679	898	5	around $15 billion	MONEY
taxlaw-6679	899	1	210	CARDINAL
taxlaw-6679	899	2	2	CARDINAL
taxlaw-6679	899	3	221	CARDINAL
taxlaw-6679	900	1	5	CARDINAL
taxlaw-6679	900	2	2019	DATE
taxlaw-6679	900	3	101	CARDINAL
taxlaw-6679	905	1	years	DATE
taxlaw-6679	907	1	one	CARDINAL
taxlaw-6679	908	1	years	DATE
taxlaw-6679	912	1	222	CARDINAL
taxlaw-6679	912	2	18	CARDINAL
taxlaw-6679	912	3	1196	CARDINAL
taxlaw-6679	913	1	223	CARDINAL
taxlaw-6679	914	1	manoj viswanathan	PERSON
taxlaw-6679	914	2	82	CARDINAL
taxlaw-6679	915	1	l. rev	PERSON
taxlaw-6679	916	1	656	CARDINAL
taxlaw-6679	916	2	2007	DATE
taxlaw-6679	917	1	224	CARDINAL
taxlaw-6679	917	2	rebecca m. kysar	PERSON
taxlaw-6679	917	3	167	CARDINAL
taxlaw-6679	917	4	l. rev	PERSON
taxlaw-6679	917	5	809	CARDINAL
taxlaw-6679	917	6	2018	DATE
taxlaw-6679	918	1	vol.11:1 columbia	ORG
taxlaw-6679	918	2	102	CARDINAL
taxlaw-6679	919	1	six	CARDINAL
taxlaw-6679	920	1	four	CARDINAL
taxlaw-6679	921	1	two	CARDINAL
taxlaw-6679	926	1	225	CARDINAL
taxlaw-6679	927	1	paul n. courant & daniel l. rubinfeld	PERSON
taxlaw-6679	927	2	1	CARDINAL
taxlaw-6679	928	1	persp	PERSON
taxlaw-6679	929	1	87	DATE
taxlaw-6679	929	2	88	DATE
taxlaw-6679	929	3	1987	DATE
taxlaw-6679	929	4	the tax reform act of	LAW
taxlaw-6679	929	5	1986	DATE
taxlaw-6679	929	6	gilbert e. metcalf	PERSON
taxlaw-6679	929	7	12	CARDINAL
taxlaw-6679	929	8	j. pol’y analysis &	ORG
taxlaw-6679	930	1	109	CARDINAL
taxlaw-6679	930	2	1993	DATE
taxlaw-6679	931	1	the tax reform act of	LAW
taxlaw-6679	931	2	1986	DATE
