id	sid	eid	entity	type
taxlaw-6680	1	1	microsoft	ORG
taxlaw-6680	1	2	k zhiyuan zuo*	ORG
taxlaw-6680	2	1	u.s.	GPE
taxlaw-6680	6	1	treasury	ORG
taxlaw-6680	7	1	one	CARDINAL
taxlaw-6680	8	1	section 704	LAW
taxlaw-6680	9	1	2019	DATE
taxlaw-6680	9	2	columbia law school	ORG
taxlaw-6680	10	1	stuart l. rosow	PERSON
taxlaw-6680	10	2	sonia katharani-khan	PERSON
taxlaw-6680	10	3	ivy xiaotian	PERSON
taxlaw-6680	11	1	11:1	CARDINAL
taxlaw-6680	11	2	104	CARDINAL
taxlaw-6680	11	3	i. introduction	PERSON
taxlaw-6680	11	4	105 ii	QUANTITY
taxlaw-6680	11	5	106	CARDINAL
taxlaw-6680	11	6	subchapter k	PERSON
taxlaw-6680	11	7	106	CARDINAL
taxlaw-6680	13	1	107	CARDINAL
taxlaw-6680	13	2	110	CARDINAL
taxlaw-6680	13	3	treasury	ORG
taxlaw-6680	13	4	112 iii	QUANTITY
taxlaw-6680	14	1	one	CARDINAL
taxlaw-6680	15	1	114	CARDINAL
taxlaw-6680	15	2	114	CARDINAL
taxlaw-6680	15	3	treasury	ORG
taxlaw-6680	16	1	115 1	DATE
taxlaw-6680	17	1	115 2	CARDINAL
taxlaw-6680	19	1	116 3	DATE
taxlaw-6680	20	1	dro	ORG
taxlaw-6680	20	2	118	CARDINAL
taxlaw-6680	20	3	one	CARDINAL
taxlaw-6680	21	1	121 1	CARDINAL
taxlaw-6680	22	1	four	CARDINAL
taxlaw-6680	22	2	121 2	CARDINAL
taxlaw-6680	25	1	123 3	CARDINAL
taxlaw-6680	25	2	dro	ORG
taxlaw-6680	26	1	126 4	CARDINAL
taxlaw-6680	27	1	129 5	DATE
taxlaw-6680	27	2	130	CARDINAL
taxlaw-6680	29	1	132	CARDINAL
taxlaw-6680	29	2	133	CARDINAL
taxlaw-6680	29	3	135 1	CARDINAL
taxlaw-6680	29	4	first	ORDINAL
taxlaw-6680	29	5	137 2	CARDINAL
taxlaw-6680	30	1	second	ORDINAL
taxlaw-6680	31	1	138 3	DATE
taxlaw-6680	32	1	139	CARDINAL
taxlaw-6680	32	2	139	CARDINAL
taxlaw-6680	33	1	140 2019	CARDINAL
taxlaw-6680	33	2	105	CARDINAL
taxlaw-6680	40	1	100%	PERCENT
taxlaw-6680	41	1	50x	MONEY
taxlaw-6680	41	2	today	DATE
taxlaw-6680	41	3	50%	PERCENT
taxlaw-6680	41	4	90x	MONEY
taxlaw-6680	41	5	a year	DATE
taxlaw-6680	41	6	50%	PERCENT
taxlaw-6680	42	1	5x	MONEY
taxlaw-6680	42	2	50%*$90x-$50x	CARDINAL
taxlaw-6680	43	1	100%	PERCENT
taxlaw-6680	43	2	40%	PERCENT
taxlaw-6680	43	3	12x	MONEY
taxlaw-6680	43	4	50%*($90x-$50x)*60%	PERCENT
taxlaw-6680	45	1	100%	PERCENT
taxlaw-6680	45	2	0%	PERCENT
taxlaw-6680	47	1	john	PERSON
taxlaw-6680	47	2	40%	PERCENT
taxlaw-6680	47	3	only $6x	MONEY
taxlaw-6680	47	4	10x	MONEY
taxlaw-6680	47	5	40%	PERCENT
taxlaw-6680	47	6	6x	MONEY
taxlaw-6680	48	1	10x	MONEY
taxlaw-6680	48	2	john	PERSON
taxlaw-6680	49	1	1	CARDINAL
taxlaw-6680	49	2	oliver wendell holmes, jr.	PERSON
taxlaw-6680	49	3	95	CARDINAL
taxlaw-6680	49	4	boston	GPE
taxlaw-6680	49	5	little, brown & co.	ORG
taxlaw-6680	49	6	1881	DATE
taxlaw-6680	50	1	2	CARDINAL
taxlaw-6680	50	2	adams v. bullock	PERSON
taxlaw-6680	50	3	227	CARDINAL
taxlaw-6680	50	4	208	CARDINAL
taxlaw-6680	50	5	210	CARDINAL
taxlaw-6680	50	6	n.y. 1919	DATE
taxlaw-6680	50	7	united states	GPE
taxlaw-6680	50	8	carroll towing co.	ORG
taxlaw-6680	50	9	159	CARDINAL
taxlaw-6680	50	10	169	CARDINAL
taxlaw-6680	50	11	1947	DATE
taxlaw-6680	51	1	3	CARDINAL
taxlaw-6680	52	1	julia kagan	PERSON
taxlaw-6680	52	2	dec.30	ORG
taxlaw-6680	52	3	2019	DATE
taxlaw-6680	54	1	11:1	CARDINAL
taxlaw-6680	54	2	106	CARDINAL
taxlaw-6680	55	1	100%	PERCENT
taxlaw-6680	55	2	100%	PERCENT
taxlaw-6680	56	1	100%	PERCENT
taxlaw-6680	58	1	100%	PERCENT
taxlaw-6680	59	1	treasury	ORG
taxlaw-6680	59	2	subchapter k	PERSON
taxlaw-6680	61	1	subchapter k	PERSON
taxlaw-6680	64	1	1.704-1(b)(2)(ii)(i	CARDINAL
taxlaw-6680	67	1	k a.	PERSON
taxlaw-6680	67	2	k congress	ORG
taxlaw-6680	67	3	subchapter k	PERSON
taxlaw-6680	68	1	items.8	ORG
taxlaw-6680	68	2	704	CARDINAL
taxlaw-6680	69	1	4	CARDINAL
taxlaw-6680	69	2	ii.a	DATE
taxlaw-6680	70	1	treasury	ORG
taxlaw-6680	73	1	1.704-1	CARDINAL
taxlaw-6680	73	2	6	CARDINAL
taxlaw-6680	75	1	1.701-2(a	CARDINAL
taxlaw-6680	77	1	701	CARDINAL
taxlaw-6680	77	2	8	CARDINAL
taxlaw-6680	78	1	d.	NORP
taxlaw-6680	80	1	2019	DATE
taxlaw-6680	80	2	107	CARDINAL
taxlaw-6680	80	3	the taxable year	DATE
taxlaw-6680	80	4	congress	ORG
taxlaw-6680	80	5	subchapter k	PERSON
taxlaw-6680	82	1	100%	PERCENT
taxlaw-6680	82	2	100%	PERCENT
taxlaw-6680	84	1	subchapter k	PERSON
taxlaw-6680	85	1	100x	MONEY
taxlaw-6680	85	2	10%	PERCENT
taxlaw-6680	86	1	100x	MONEY
taxlaw-6680	88	1	the 40%	PERCENT
taxlaw-6680	88	2	nol	ORG
taxlaw-6680	89	1	5%	PERCENT
taxlaw-6680	89	2	annual	DATE
taxlaw-6680	89	3	300x	MONEY
taxlaw-6680	93	1	1.704-1(b)(1)(i	CARDINAL
taxlaw-6680	95	1	98th cong	LOC
taxlaw-6680	95	2	2d	CARDINAL
taxlaw-6680	95	3	1984	DATE
taxlaw-6680	95	4	213	CARDINAL
taxlaw-6680	95	5	10	CARDINAL
taxlaw-6680	96	1	94th	LAW
taxlaw-6680	96	2	2d	CARDINAL
taxlaw-6680	96	3	the tax reform act of	LAW
taxlaw-6680	96	4	1976	DATE
taxlaw-6680	96	5	94	CARDINAL
taxlaw-6680	99	1	11	CARDINAL
taxlaw-6680	100	1	10	CARDINAL
taxlaw-6680	101	1	12	CARDINAL
taxlaw-6680	101	2	s. comm	PERSON
taxlaw-6680	102	1	98th cong	LOC
taxlaw-6680	102	2	2d	CARDINAL
taxlaw-6680	102	3	1984	DATE
taxlaw-6680	102	4	214	DATE
taxlaw-6680	103	1	6	CARDINAL
taxlaw-6680	103	2	13	CARDINAL
taxlaw-6680	103	3	iii-e inc	ORG
taxlaw-6680	104	1	v. united states	GPE
taxlaw-6680	104	2	342	CARDINAL
taxlaw-6680	105	1	2d 94	DATE
taxlaw-6680	105	2	d.	NORP
taxlaw-6680	105	3	2004	DATE
taxlaw-6680	105	4	459	CARDINAL
taxlaw-6680	105	5	220	CARDINAL
taxlaw-6680	105	6	2d	DATE
taxlaw-6680	105	7	2006	DATE
taxlaw-6680	106	1	u.s.	GPE
taxlaw-6680	107	1	the district court	ORG
taxlaw-6680	107	2	second	ORDINAL
taxlaw-6680	108	1	11:1	CARDINAL
taxlaw-6680	108	2	108	CARDINAL
taxlaw-6680	109	1	10%	PERCENT
taxlaw-6680	109	2	annual	DATE
taxlaw-6680	110	1	12x	MONEY
taxlaw-6680	110	2	5x	MONEY
taxlaw-6680	110	3	5x	MONEY
taxlaw-6680	110	4	22x	ORG
taxlaw-6680	110	5	u.s.	GPE
taxlaw-6680	110	6	8x	MONEY
taxlaw-6680	110	7	30x	MONEY
taxlaw-6680	110	8	300x	MONEY
taxlaw-6680	110	9	10%	PERCENT
taxlaw-6680	110	10	5%	PERCENT
taxlaw-6680	110	11	200x	MONEY
taxlaw-6680	111	1	1-40%	PERCENT
taxlaw-6680	112	1	100x	MONEY
taxlaw-6680	112	2	5%	PERCENT
taxlaw-6680	113	1	100x	MONEY
taxlaw-6680	113	2	5%	PERCENT
taxlaw-6680	113	3	u.s.	GPE
taxlaw-6680	113	4	300x	MONEY
taxlaw-6680	113	5	10%	PERCENT
taxlaw-6680	113	6	5%	PERCENT
taxlaw-6680	113	7	200x	MONEY
taxlaw-6680	113	8	40%	PERCENT
taxlaw-6680	113	9	abc	ORG
taxlaw-6680	113	10	9%	PERCENT
taxlaw-6680	113	11	annual	DATE
taxlaw-6680	113	12	300x	MONEY
taxlaw-6680	115	1	17x	MONEY
taxlaw-6680	115	2	5x	MONEY
taxlaw-6680	115	3	5x	MONEY
taxlaw-6680	115	4	27x	MONEY
taxlaw-6680	115	5	u.s.	GPE
taxlaw-6680	115	6	0	CARDINAL
taxlaw-6680	115	7	27x	MONEY
taxlaw-6680	115	8	300x	MONEY
taxlaw-6680	115	9	9%	PERCENT
taxlaw-6680	115	10	5%	PERCENT
taxlaw-6680	115	11	200	MONEY
taxlaw-6680	115	12	100x	MONEY
taxlaw-6680	115	13	5%	PERCENT
taxlaw-6680	116	1	100x	MONEY
taxlaw-6680	116	2	5%	PERCENT
taxlaw-6680	116	3	u.s.	GPE
taxlaw-6680	116	4	5%	PERCENT
taxlaw-6680	117	1	5%	PERCENT
taxlaw-6680	118	1	u.s.	GPE
taxlaw-6680	119	1	2019	CARDINAL
taxlaw-6680	119	2	k 109	ORG
taxlaw-6680	120	1	u.s.	GPE
taxlaw-6680	120	2	8	MONEY
taxlaw-6680	120	3	3	MONEY
taxlaw-6680	120	4	an additional $5	MONEY
taxlaw-6680	121	1	$22 to $27	MONEY
taxlaw-6680	121	2	$30 to $27	MONEY
taxlaw-6680	123	1	businesses.15 subchapter k	PERSON
taxlaw-6680	124	1	16	CARDINAL
taxlaw-6680	124	2	subchapter k	PERSON
taxlaw-6680	124	3	u.s.	GPE
taxlaw-6680	125	1	40%	PERCENT
taxlaw-6680	125	2	17	MONEY
taxlaw-6680	126	1	$12x $10.20x	MONEY
taxlaw-6680	126	2	5x 5x	CARDINAL
taxlaw-6680	126	3	5	CARDINAL
taxlaw-6680	126	4	5x	CARDINAL
taxlaw-6680	126	5	$22x $	MONEY
taxlaw-6680	126	6	20.20x	MONEY
taxlaw-6680	126	7	u.s.	GPE
taxlaw-6680	126	8	8x	MONEY
taxlaw-6680	126	9	6.80x	MONEY
taxlaw-6680	126	10	30x	MONEY
taxlaw-6680	126	11	27x	MONEY
taxlaw-6680	126	12	three	CARDINAL
taxlaw-6680	127	1	first	ORDINAL
taxlaw-6680	127	2	u.s.	GPE
taxlaw-6680	127	3	3x	MONEY
taxlaw-6680	127	4	40/60	CARDINAL
taxlaw-6680	127	5	u.s.	GPE
taxlaw-6680	127	6	1.2x	MONEY
taxlaw-6680	127	7	1.8x	MONEY
taxlaw-6680	128	1	u.s.	GPE
taxlaw-6680	128	2	3x	MONEY
taxlaw-6680	128	3	3x	MONEY
taxlaw-6680	129	1	8x	MONEY
taxlaw-6680	130	1	second	ORDINAL
taxlaw-6680	131	1	3x	MONEY
taxlaw-6680	131	2	1.2x	MONEY
taxlaw-6680	133	1	0.4x	MONEY
taxlaw-6680	133	2	14	CARDINAL
taxlaw-6680	135	1	richard l. doernberg	PERSON
taxlaw-6680	135	2	1.04(9th	CARDINAL
taxlaw-6680	135	3	2012	DATE
taxlaw-6680	136	1	15	CARDINAL
taxlaw-6680	137	1	16	CARDINAL
taxlaw-6680	137	2	supra note5	PERSON
taxlaw-6680	138	1	11:1	CARDINAL
taxlaw-6680	138	2	110	CARDINAL
taxlaw-6680	139	1	third	ORDINAL
taxlaw-6680	140	1	two	CARDINAL
taxlaw-6680	141	1	150%	PERCENT
taxlaw-6680	143	1	50/50	CARDINAL
taxlaw-6680	152	1	100,000	MONEY
taxlaw-6680	153	1	130,000	MONEY
taxlaw-6680	154	1	five-year	DATE
taxlaw-6680	154	2	five-year	DATE
taxlaw-6680	154	3	annual	DATE
taxlaw-6680	154	4	10%	PERCENT
taxlaw-6680	154	5	40%	PERCENT
taxlaw-6680	155	1	17	CARDINAL
taxlaw-6680	155	2	55	CARDINAL
taxlaw-6680	155	3	395	CARDINAL
taxlaw-6680	155	4	1970	DATE
taxlaw-6680	159	1	1.704-1(b)(2)(iii)(c	CARDINAL
taxlaw-6680	162	1	1.701-2(d	CARDINAL
taxlaw-6680	162	2	6(i	CARDINAL
taxlaw-6680	164	1	2019	DATE
taxlaw-6680	164	2	k 111	ORG
taxlaw-6680	165	1	pmax(ab	ORG
taxlaw-6680	165	2	approximately $143,000	MONEY
taxlaw-6680	165	3	money).18	ORG
taxlaw-6680	165	4	18	CARDINAL
taxlaw-6680	165	5	annual	DATE
taxlaw-6680	165	6	10,000	MONEY
taxlaw-6680	165	7	100,000	MONEY
taxlaw-6680	165	8	10%	PERCENT
taxlaw-6680	166	1	40%	PERCENT
taxlaw-6680	166	2	150,000	MONEY
taxlaw-6680	167	1	pmax(ab	ORG
taxlaw-6680	169	1	45,000	MONEY
taxlaw-6680	170	1	145,000	MONEY
taxlaw-6680	171	1	five years	DATE
taxlaw-6680	171	2	100,000	MONEY
taxlaw-6680	171	3	100%	PERCENT
taxlaw-6680	173	1	five years	DATE
taxlaw-6680	173	2	145,000	MONEY
taxlaw-6680	174	1	only $100,000	MONEY
taxlaw-6680	174	2	145,000	MONEY
taxlaw-6680	174	3	zero	CARDINAL
taxlaw-6680	175	1	18	CARDINAL
taxlaw-6680	175	2	130,000	MONEY
taxlaw-6680	175	3	10%	PERCENT
taxlaw-6680	175	4	annual	DATE
taxlaw-6680	175	5	annual	DATE
taxlaw-6680	175	6	13,000	MONEY
taxlaw-6680	175	7	130,000	MONEY
taxlaw-6680	175	8	10%	PERCENT
taxlaw-6680	176	1	13,000	MONEY
taxlaw-6680	176	2	annual	DATE
taxlaw-6680	176	3	five-year	DATE
taxlaw-6680	176	4	5*$13000 + 60%*$130,000	CARDINAL
taxlaw-6680	176	5	143,000	MONEY
taxlaw-6680	177	1	richard a. brealey	PERSON
taxlaw-6680	177	2	stewart c. myers & franklin allen	PERSON
taxlaw-6680	177	3	27-28	CARDINAL
taxlaw-6680	177	4	2017	DATE
taxlaw-6680	178	1	19	CARDINAL
taxlaw-6680	179	1	100,000	CARDINAL
taxlaw-6680	179	2	0.6	CARDINAL
taxlaw-6680	179	3	0.4	CARDINAL
taxlaw-6680	179	4	5*$10,000 + 5*$10,000 20	MONEY
taxlaw-6680	179	5	5*($13,000 $10,000	MONEY
taxlaw-6680	180	1	100,000	MONEY
taxlaw-6680	181	1	21	CARDINAL
taxlaw-6680	182	1	179	CARDINAL
taxlaw-6680	186	1	michael j. graetz	PERSON
taxlaw-6680	186	2	92	CARDINAL
taxlaw-6680	187	1	l. rev	PERSON
taxlaw-6680	187	2	1575	CARDINAL
taxlaw-6680	187	3	1598	CARDINAL
taxlaw-6680	187	4	1979	DATE
taxlaw-6680	187	5	michael j. graetz	PERSON
taxlaw-6680	187	6	deborah h. schenk	PERSON
taxlaw-6680	187	7	anne l. alstott	PERSON
taxlaw-6680	187	8	314-318	MONEY
taxlaw-6680	187	9	8th	ORDINAL
taxlaw-6680	187	10	2018	DATE
taxlaw-6680	188	1	22	CARDINAL
taxlaw-6680	190	1	1.704-2(a	CARDINAL
taxlaw-6680	192	1	331	CARDINAL
taxlaw-6680	192	2	1 (1947	DATE
taxlaw-6680	193	1	461	CARDINAL
taxlaw-6680	193	2	300	CARDINAL
taxlaw-6680	193	3	1983	DATE
taxlaw-6680	193	4	boris i. bittker	PERSON
taxlaw-6680	193	5	33	CARDINAL
taxlaw-6680	193	6	277	CARDINAL
taxlaw-6680	193	7	283	CARDINAL
taxlaw-6680	193	8	1978	DATE
taxlaw-6680	194	1	11:1	CARDINAL
taxlaw-6680	194	2	112	CARDINAL
taxlaw-6680	195	1	145,000	MONEY
taxlaw-6680	195	2	the year	DATE
taxlaw-6680	195	3	58,000	MONEY
taxlaw-6680	195	4	five years	DATE
taxlaw-6680	196	1	five years	DATE
taxlaw-6680	197	1	annual	DATE
taxlaw-6680	197	2	10%	PERCENT
taxlaw-6680	197	3	21,987.24	MONEY
taxlaw-6680	197	4	zero	CARDINAL
taxlaw-6680	197	5	infinity.25 alternatively	GPE
taxlaw-6680	197	6	100,000	CARDINAL
taxlaw-6680	199	1	0.5	CARDINAL
taxlaw-6680	200	1	0	CARDINAL
taxlaw-6680	200	2	112,500	MONEY
taxlaw-6680	201	1	pmax(ab	ORG
taxlaw-6680	202	1	two	CARDINAL
taxlaw-6680	204	1	i.	PERSON
taxlaw-6680	205	1	treasury	ORG
taxlaw-6680	205	2	nonrecourse acquisition	ORG
taxlaw-6680	206	1	28	CARDINAL
taxlaw-6680	206	2	23	CARDINAL
taxlaw-6680	208	1	465	CARDINAL
taxlaw-6680	208	2	24	CARDINAL
taxlaw-6680	208	3	today	DATE
taxlaw-6680	208	4	five years	DATE
taxlaw-6680	208	5	58,000	MONEY
taxlaw-6680	208	6	$58,000/(1+0.1)^5	MONEY
taxlaw-6680	209	1	25	CARDINAL
taxlaw-6680	209	2	schenk &alstott	ORG
taxlaw-6680	209	3	supra	PERSON
taxlaw-6680	209	4	21	CARDINAL
taxlaw-6680	209	5	310	CARDINAL
taxlaw-6680	209	6	364	CARDINAL
taxlaw-6680	210	1	40%	PERCENT
taxlaw-6680	210	2	5%	PERCENT
taxlaw-6680	210	3	annually	DATE
taxlaw-6680	210	4	5%	PERCENT
taxlaw-6680	210	5	5%	PERCENT
taxlaw-6680	210	6	annual	DATE
taxlaw-6680	211	1	zero	CARDINAL
taxlaw-6680	212	1	4%	PERCENT
taxlaw-6680	212	2	5%	PERCENT
taxlaw-6680	213	1	schenk & alstott	ORG
taxlaw-6680	213	2	supra	PERSON
taxlaw-6680	213	3	21	CARDINAL
taxlaw-6680	214	1	1%	PERCENT
taxlaw-6680	215	1	26	CARDINAL
taxlaw-6680	218	1	1.704-2(b)(1	MONEY
taxlaw-6680	220	1	27	CARDINAL
taxlaw-6680	222	1	1.704-2(c	CARDINAL
taxlaw-6680	223	1	28	CARDINAL
taxlaw-6680	225	1	1.704-2(b)(1	MONEY
taxlaw-6680	226	1	2019	DATE
taxlaw-6680	226	2	k 113	ORG
taxlaw-6680	226	3	first	ORDINAL
taxlaw-6680	226	4	third	ORDINAL
taxlaw-6680	226	5	30	CARDINAL
taxlaw-6680	227	1	zero	CARDINAL
taxlaw-6680	227	2	infinity.32	DATE
taxlaw-6680	227	3	treasury	ORG
taxlaw-6680	227	4	two	CARDINAL
taxlaw-6680	228	1	first	ORDINAL
taxlaw-6680	228	2	33	CARDINAL
taxlaw-6680	228	3	treasury	ORG
taxlaw-6680	229	1	second	ORDINAL
taxlaw-6680	229	2	treasury	ORG
taxlaw-6680	229	3	35	CARDINAL
taxlaw-6680	230	1	entitlement,36	GPE
taxlaw-6680	231	1	nonrecourse deductions.37 treasury	ORG
taxlaw-6680	235	1	29	CARDINAL
taxlaw-6680	237	1	1.704-2(b)(2	CARDINAL
taxlaw-6680	238	1	30	CARDINAL
taxlaw-6680	240	1	1.704-2(f	CARDINAL
taxlaw-6680	241	1	31	CARDINAL
taxlaw-6680	241	2	55	CARDINAL
taxlaw-6680	241	3	395	CARDINAL
taxlaw-6680	241	4	403	CARDINAL
taxlaw-6680	241	5	1970	DATE
taxlaw-6680	242	1	32	CARDINAL
taxlaw-6680	242	2	supra	PERSON
taxlaw-6680	243	1	33	CARDINAL
taxlaw-6680	245	1	1.704-2(b)(1)–(2	CARDINAL
taxlaw-6680	246	1	34	CARDINAL
taxlaw-6680	246	2	julia kagan	PERSON
taxlaw-6680	246	3	12/30/2019	DATE
taxlaw-6680	247	1	35	CARDINAL
taxlaw-6680	249	1	1.704-2(e)(2	CARDINAL
taxlaw-6680	250	1	36	CARDINAL
taxlaw-6680	252	1	1.704-2(e)(1	CARDINAL
taxlaw-6680	252	2	4	CARDINAL
taxlaw-6680	253	1	37	CARDINAL
taxlaw-6680	253	2	50/50	CARDINAL
taxlaw-6680	253	3	50/50	CARDINAL
taxlaw-6680	255	1	11:1	CARDINAL
taxlaw-6680	255	2	114 iii	QUANTITY
taxlaw-6680	256	1	one	CARDINAL
taxlaw-6680	257	1	subchapter k	PERSON
taxlaw-6680	257	2	treasury	ORG
taxlaw-6680	257	3	three	CARDINAL
taxlaw-6680	261	1	all $27x	MONEY
taxlaw-6680	261	2	27x	MONEY
taxlaw-6680	261	3	27x	MONEY
taxlaw-6680	261	4	40%	PERCENT
taxlaw-6680	261	5	27x	MONEY
taxlaw-6680	263	1	3x	MONEY
taxlaw-6680	264	1	1	CARDINAL
taxlaw-6680	264	2	38	CARDINAL
taxlaw-6680	268	1	1.704-1(b)(1)(i	CARDINAL
taxlaw-6680	269	1	39	CARDINAL
taxlaw-6680	272	1	four	CARDINAL
taxlaw-6680	275	1	1.704-1(b)(3)(ii	CARDINAL
taxlaw-6680	276	1	william g. cavanagh	PERSON
taxlaw-6680	276	2	129	CARDINAL
taxlaw-6680	276	3	89	CARDINAL
taxlaw-6680	276	4	96(oct	DATE
taxlaw-6680	277	1	4, 2010	DATE
taxlaw-6680	278	1	40	CARDINAL
taxlaw-6680	280	1	1.704-1(b)(2)(ii)(b	CARDINAL
taxlaw-6680	283	1	1.704-1(b)(1)(i	CARDINAL
taxlaw-6680	284	1	42	CARDINAL
taxlaw-6680	286	1	1.704-1(b)(1)(i	CARDINAL
taxlaw-6680	287	1	43	CARDINAL
taxlaw-6680	289	1	1.704-1(b)(2)(ii)(a	TIME
taxlaw-6680	290	1	44	CARDINAL
taxlaw-6680	292	1	1.704-1(b)(5),ex.(1)(i)–(ii	CARDINAL
taxlaw-6680	293	1	2019	DATE
taxlaw-6680	293	2	115	CARDINAL
taxlaw-6680	293	3	2	CARDINAL
taxlaw-6680	293	4	3	CARDINAL
taxlaw-6680	293	5	dro	ORG
taxlaw-6680	293	6	partnership.47	ORG
taxlaw-6680	293	7	two	CARDINAL
taxlaw-6680	294	1	first	ORDINAL
taxlaw-6680	295	1	second	ORDINAL
taxlaw-6680	295	2	the next year	DATE
taxlaw-6680	295	3	the current year	DATE
taxlaw-6680	295	4	treasury	ORG
taxlaw-6680	295	5	1	CARDINAL
taxlaw-6680	296	1	treasury	ORG
taxlaw-6680	297	1	45	CARDINAL
taxlaw-6680	300	1	46	CARDINAL
taxlaw-6680	302	1	1.704–1(b)(2)(ii)(b)(3	CARDINAL
taxlaw-6680	306	1	47	DATE
taxlaw-6680	314	1	48	CARDINAL
taxlaw-6680	316	1	3	CARDINAL
taxlaw-6680	319	1	1.704–1(b)(2)(ii)(d	CARDINAL
taxlaw-6680	321	1	49	DATE
taxlaw-6680	321	2	treas	GPE
taxlaw-6680	323	1	1.704–1(b)(2)(ii)(d	CARDINAL
taxlaw-6680	325	1	50	CARDINAL
taxlaw-6680	328	1	11:1	CARDINAL
taxlaw-6680	328	2	116	CARDINAL
taxlaw-6680	328	3	treasury	ORG
taxlaw-6680	328	4	allocated.52	ORG
taxlaw-6680	328	5	approach.53 the	PRODUCT
taxlaw-6680	330	1	70/30	CARDINAL
taxlaw-6680	330	2	at least 2,000 hours	QUANTITY
taxlaw-6680	330	3	10%	PERCENT
taxlaw-6680	334	1	2	CARDINAL
taxlaw-6680	334	2	one	CARDINAL
taxlaw-6680	334	3	abc	ORG
taxlaw-6680	334	4	12/31/20x1	DATE
taxlaw-6680	334	5	51	CARDINAL
taxlaw-6680	340	1	52	CARDINAL
taxlaw-6680	344	1	53	CARDINAL
taxlaw-6680	344	2	a.	PERSON
taxlaw-6680	345	1	54	CARDINAL
taxlaw-6680	345	2	daniel s. goldberg	PERSON
taxlaw-6680	345	3	69	CARDINAL
taxlaw-6680	346	1	663	CARDINAL
taxlaw-6680	346	2	702-706	QUANTITY
taxlaw-6680	346	3	2016	DATE
taxlaw-6680	347	1	55	CARDINAL
taxlaw-6680	347	2	702-703	CARDINAL
taxlaw-6680	347	3	56	CARDINAL
taxlaw-6680	355	1	1.704–1(b)(4)(i	ORDINAL
taxlaw-6680	356	1	section 751	LAW
taxlaw-6680	360	1	2019	DATE
taxlaw-6680	360	2	117	CARDINAL
taxlaw-6680	360	3	$100x $100x $800x	MONEY
taxlaw-6680	360	4	300x 300x 1,200x	CARDINAL
taxlaw-6680	360	5	300x 300x 1,200x	PRODUCT
taxlaw-6680	360	6	150x 300x 600x	QUANTITY
taxlaw-6680	360	7	300x 600x	PRODUCT
taxlaw-6680	360	8	december 31	DATE
taxlaw-6680	360	9	20x1	ORG
taxlaw-6680	360	10	50/25/25	CARDINAL
taxlaw-6680	361	1	10%	PERCENT
taxlaw-6680	362	1	400x	MONEY
taxlaw-6680	362	2	200x	MONEY
taxlaw-6680	362	3	100x	MONEY
taxlaw-6680	362	4	50x	MONEY
taxlaw-6680	362	5	50x	MONEY
taxlaw-6680	362	6	754	CARDINAL
taxlaw-6680	362	7	50x	MONEY
taxlaw-6680	362	8	blueacre.59	GPE
taxlaw-6680	362	9	abc	ORG
taxlaw-6680	363	1	2,000x	MONEY
taxlaw-6680	363	2	1,550x.60	MONEY
taxlaw-6680	363	3	60/30/10	CARDINAL
taxlaw-6680	364	1	900x	MONEY
taxlaw-6680	364	2	61	DATE
taxlaw-6680	364	3	930x,62creating	MONEY
taxlaw-6680	364	4	30x	MONEY
taxlaw-6680	364	5	754	CARDINAL
taxlaw-6680	365	1	450x	MONEY
taxlaw-6680	365	2	465x	MONEY
taxlaw-6680	365	3	450x	MONEY
taxlaw-6680	365	4	405x	MONEY
taxlaw-6680	366	1	58	CARDINAL
taxlaw-6680	370	1	59	CARDINAL
taxlaw-6680	370	2	50x	MONEY
taxlaw-6680	372	1	50x	MONEY
taxlaw-6680	373	1	section 754	LAW
taxlaw-6680	375	1	754	CARDINAL
taxlaw-6680	380	1	1.754–1	CARDINAL
taxlaw-6680	381	1	60	CARDINAL
taxlaw-6680	381	2	50x	MONEY
taxlaw-6680	382	1	61	CARDINAL
taxlaw-6680	382	2	1,200x	MONEY
taxlaw-6680	382	3	300x	MONEY
taxlaw-6680	383	1	62	CARDINAL
taxlaw-6680	383	2	1,550x	MONEY
taxlaw-6680	383	3	60%	PERCENT
taxlaw-6680	384	1	63	CARDINAL
taxlaw-6680	384	2	goldberg	ORG
taxlaw-6680	384	3	supra	PERSON
taxlaw-6680	384	4	54	DATE
taxlaw-6680	384	5	706	DATE
taxlaw-6680	385	1	64	CARDINAL
taxlaw-6680	386	1	supra	PERSON
taxlaw-6680	386	2	52	CARDINAL
taxlaw-6680	389	1	11:1	CARDINAL
taxlaw-6680	389	2	118	CARDINAL
taxlaw-6680	389	3	treasury	ORG
taxlaw-6680	392	1	daniel s. goldberg	PERSON
taxlaw-6680	393	1	3	CARDINAL
taxlaw-6680	393	2	dro	ORG
taxlaw-6680	393	3	treasury	ORG
taxlaw-6680	394	1	71	CARDINAL
taxlaw-6680	394	2	three	CARDINAL
taxlaw-6680	395	1	first	ORDINAL
taxlaw-6680	397	1	65	CARDINAL
taxlaw-6680	397	2	900x	MONEY
taxlaw-6680	397	3	450x	MONEY
taxlaw-6680	397	4	250x	MONEY
taxlaw-6680	402	1	1.704-1(b)(2)(iv)(f)(4	CARDINAL
taxlaw-6680	405	1	1.704-1(b)(4)(i	CARDINAL
taxlaw-6680	406	1	66	CARDINAL
taxlaw-6680	406	2	supra	PERSON
taxlaw-6680	406	3	54	DATE
taxlaw-6680	406	4	705	CARDINAL
taxlaw-6680	411	1	67	CARDINAL
taxlaw-6680	411	2	goldberg	ORG
taxlaw-6680	411	3	supra	PERSON
taxlaw-6680	411	4	54	CARDINAL
taxlaw-6680	411	5	728	CARDINAL
taxlaw-6680	411	6	68	CARDINAL
taxlaw-6680	413	1	1.704–1(b)(2)(ii)(b)(3	CARDINAL
taxlaw-6680	414	1	69	CARDINAL
taxlaw-6680	417	1	dro	ORG
taxlaw-6680	418	1	70	CARDINAL
taxlaw-6680	418	2	2016-52	CARDINAL
taxlaw-6680	418	3	926	CARDINAL
taxlaw-6680	418	4	dec. 27	DATE
taxlaw-6680	418	5	2016	DATE
taxlaw-6680	418	6	dro	ORG
taxlaw-6680	419	1	71	CARDINAL
taxlaw-6680	421	1	1.701–2(d	CARDINAL
taxlaw-6680	421	2	6	CARDINAL
taxlaw-6680	421	3	dro	ORG
taxlaw-6680	422	1	2019	DATE
taxlaw-6680	422	2	119	CARDINAL
taxlaw-6680	422	3	guarantee.72	ORG
taxlaw-6680	422	4	2016	CARDINAL
taxlaw-6680	422	5	treasury	ORG
taxlaw-6680	422	6	1.704-1(b)(2)(ii)(c	DATE
taxlaw-6680	425	1	one	CARDINAL
taxlaw-6680	425	2	72	DATE
taxlaw-6680	434	1	1.752–2	ORDINAL
taxlaw-6680	434	2	treasury	ORG
taxlaw-6680	435	1	73	CARDINAL
taxlaw-6680	437	1	1.704–1(b)(2)(ii)(c)(2	CARDINAL
taxlaw-6680	438	1	74	CARDINAL
taxlaw-6680	441	1	1.752-2(j)(3)(ii	CARDINAL
taxlaw-6680	441	2	reg-122855-15	DATE
taxlaw-6680	441	3	2016-52	CARDINAL
taxlaw-6680	442	1	925-26	CARDINAL
taxlaw-6680	442	2	dec. 27	DATE
taxlaw-6680	442	3	2016	DATE
taxlaw-6680	443	1	75	CARDINAL
taxlaw-6680	443	2	2016-52	CARDINAL
taxlaw-6680	443	3	925	CARDINAL
taxlaw-6680	443	4	dec. 27	DATE
taxlaw-6680	443	5	2016	DATE
taxlaw-6680	446	1	81	CARDINAL
taxlaw-6680	448	1	69	CARDINAL
taxlaw-6680	448	2	301	CARDINAL
taxlaw-6680	448	3	69	DATE
taxlaw-6680	448	4	307	CARDINAL
taxlaw-6680	448	5	2016	CARDINAL
taxlaw-6680	449	1	76	CARDINAL
taxlaw-6680	449	2	reg–122855–15	NORP
taxlaw-6680	449	3	2016-52	CARDINAL
taxlaw-6680	449	4	926	CARDINAL
taxlaw-6680	449	5	dec. 27	DATE
taxlaw-6680	449	6	2016	DATE
taxlaw-6680	452	1	1.701–2(d	CARDINAL
taxlaw-6680	452	2	6)(i	CARDINAL
taxlaw-6680	457	1	1.704–1(b)(2)(iii)(a)-(c	CARDINAL
taxlaw-6680	458	1	79	CARDINAL
taxlaw-6680	461	1	80	CARDINAL
taxlaw-6680	464	1	11:1	CARDINAL
taxlaw-6680	464	2	120	CARDINAL
taxlaw-6680	464	3	dro	ORG
taxlaw-6680	465	1	2014	DATE
taxlaw-6680	465	2	2014	DATE
taxlaw-6680	465	3	2014	DATE
taxlaw-6680	465	4	treasury	ORG
taxlaw-6680	465	5	$1m	MONEY
taxlaw-6680	465	6	zero	CARDINAL
taxlaw-6680	465	7	$10m	MONEY
taxlaw-6680	465	8	treasury	ORG
taxlaw-6680	465	9	2016	DATE
taxlaw-6680	465	10	2014	DATE
taxlaw-6680	465	11	treasury	ORG
taxlaw-6680	465	12	one	CARDINAL
taxlaw-6680	465	13	one	CARDINAL
taxlaw-6680	465	14	zero	CARDINAL
taxlaw-6680	465	15	treasury	ORG
taxlaw-6680	465	16	zero	CARDINAL
taxlaw-6680	466	1	81	CARDINAL
taxlaw-6680	466	2	39	CARDINAL
taxlaw-6680	467	1	82	CARDINAL
taxlaw-6680	467	2	cavanagh	ORG
taxlaw-6680	467	3	supra	PERSON
taxlaw-6680	467	4	39	CARDINAL
taxlaw-6680	467	5	96	DATE
taxlaw-6680	468	1	83	CARDINAL
taxlaw-6680	469	1	zero	CARDINAL
taxlaw-6680	470	1	84	CARDINAL
taxlaw-6680	476	1	85see	CARDINAL
taxlaw-6680	476	2	richard m. lipton	PERSON
taxlaw-6680	476	3	120j	CARDINAL
taxlaw-6680	477	1	156	CARDINAL
taxlaw-6680	477	2	165	CARDINAL
taxlaw-6680	477	3	2014	DATE
taxlaw-6680	477	4	752 regulations	QUANTITY
taxlaw-6680	480	1	1.752–2(b)(3)(ii	CARDINAL
taxlaw-6680	480	2	79	CARDINAL
taxlaw-6680	482	1	4826	DATE
taxlaw-6680	482	2	4829-30	DATE
taxlaw-6680	482	3	2014	DATE
taxlaw-6680	483	1	86	CARDINAL
taxlaw-6680	486	1	1.752–2(b)(3)(ii)(a	CARDINAL
taxlaw-6680	486	2	79	CARDINAL
taxlaw-6680	488	1	4826,	DATE
taxlaw-6680	488	2	4836	DATE
taxlaw-6680	488	3	2014	DATE
taxlaw-6680	489	1	87	CARDINAL
taxlaw-6680	489	2	reg–122855–15	NORP
taxlaw-6680	489	3	2016-52	CARDINAL
taxlaw-6680	489	4	892-93	CARDINAL
taxlaw-6680	489	5	dec. 27	DATE
taxlaw-6680	489	6	2016	DATE
taxlaw-6680	492	1	1.752–2t(a)(3)(ii	CARDINAL
taxlaw-6680	493	1	88	CARDINAL
taxlaw-6680	496	1	1.752–2t(a)(3)(ii)(c	CARDINAL
taxlaw-6680	497	1	89	CARDINAL
taxlaw-6680	497	2	lipton	ORG
taxlaw-6680	497	3	85	CARDINAL
taxlaw-6680	497	4	167	CARDINAL
taxlaw-6680	498	1	90	CARDINAL
taxlaw-6680	505	1	81	CARDINAL
taxlaw-6680	507	1	69,301	CARDINAL
taxlaw-6680	507	2	69,308	CARDINAL
taxlaw-6680	507	3	2016	CARDINAL
taxlaw-6680	508	1	91	CARDINAL
taxlaw-6680	508	2	lipton	ORG
taxlaw-6680	508	3	85	CARDINAL
taxlaw-6680	508	4	157	CARDINAL
taxlaw-6680	508	5	2014	DATE
taxlaw-6680	508	6	section 752	LAW
taxlaw-6680	509	1	92	CARDINAL
taxlaw-6680	509	2	461	CARDINAL
taxlaw-6680	509	3	300	CARDINAL
taxlaw-6680	509	4	307-310	CARDINAL
taxlaw-6680	509	5	1983	DATE
taxlaw-6680	510	1	2019	DATE
taxlaw-6680	510	2	121	CARDINAL
taxlaw-6680	510	3	one	CARDINAL
taxlaw-6680	511	1	treasury	ORG
taxlaw-6680	516	1	narrowly.93	NORP
taxlaw-6680	516	2	treasury	ORG
taxlaw-6680	517	1	1	CARDINAL
taxlaw-6680	517	2	four	CARDINAL
taxlaw-6680	518	1	94	CARDINAL
taxlaw-6680	518	2	four	CARDINAL
taxlaw-6680	519	1	first	ORDINAL
taxlaw-6680	520	1	second	ORDINAL
taxlaw-6680	521	1	third	ORDINAL
taxlaw-6680	522	1	fourth	ORDINAL
taxlaw-6680	523	1	93	CARDINAL
taxlaw-6680	523	2	goldberg	ORG
taxlaw-6680	523	3	supra	PERSON
taxlaw-6680	523	4	54	CARDINAL
taxlaw-6680	523	5	728	CARDINAL
taxlaw-6680	523	6	2002	DATE
taxlaw-6680	523	7	32770029 117	DATE
taxlaw-6680	523	8	2002	DATE
taxlaw-6680	524	1	94	CARDINAL
taxlaw-6680	525	1	year	DATE
taxlaw-6680	525	2	the end of such year or at the end of any future year	DATE
taxlaw-6680	525	3	1	CARDINAL
taxlaw-6680	525	4	2	CARDINAL
taxlaw-6680	525	5	3	CARDINAL
taxlaw-6680	528	1	11:1	CARDINAL
taxlaw-6680	528	2	122	CARDINAL
taxlaw-6680	528	3	two	CARDINAL
taxlaw-6680	528	4	four	CARDINAL
taxlaw-6680	528	5	above.95	ORG
taxlaw-6680	528	6	two	CARDINAL
taxlaw-6680	528	7	75,000	MONEY
taxlaw-6680	528	8	25,000	MONEY
taxlaw-6680	529	1	75 percent	PERCENT
taxlaw-6680	529	2	25 percent	PERCENT
taxlaw-6680	529	3	75 percent	PERCENT
taxlaw-6680	529	4	25 percent	PERCENT
taxlaw-6680	531	1	dro	ORG
taxlaw-6680	532	1	75/25	CARDINAL
taxlaw-6680	532	2	equivalence.96	PERSON
taxlaw-6680	532	3	four	CARDINAL
taxlaw-6680	533	1	first	ORDINAL
taxlaw-6680	533	2	75/25	CARDINAL
taxlaw-6680	534	1	second	ORDINAL
taxlaw-6680	534	2	75/25	CARDINAL
taxlaw-6680	535	1	third	ORDINAL
taxlaw-6680	535	2	fourth	ORDINAL
taxlaw-6680	535	3	g’s and h’s	ORG
taxlaw-6680	535	4	75,000	MONEY
taxlaw-6680	535	5	25,000	MONEY
taxlaw-6680	535	6	75/25	CARDINAL
taxlaw-6680	535	7	g and h	ORG
taxlaw-6680	535	8	75/25	CARDINAL
taxlaw-6680	536	1	75/25	CARDINAL
taxlaw-6680	536	2	75/25	CARDINAL
taxlaw-6680	538	1	75/25	CARDINAL
taxlaw-6680	539	1	three	CARDINAL
taxlaw-6680	539	2	75,000	MONEY
taxlaw-6680	539	3	25,000	MONEY
taxlaw-6680	540	1	75 percent	PERCENT
taxlaw-6680	540	2	25 percent	PERCENT
taxlaw-6680	541	1	95	CARDINAL
taxlaw-6680	543	1	1.704–1(b)(5	MONEY
taxlaw-6680	544	1	96	CARDINAL
taxlaw-6680	546	1	1.704–1(b)(5	MONEY
taxlaw-6680	546	2	4)(ii	CARDINAL
taxlaw-6680	547	1	97	CARDINAL
taxlaw-6680	550	1	98	CARDINAL
taxlaw-6680	550	2	75,000 + 0.75 * x)/(25,000	QUANTITY
taxlaw-6680	551	1	100,000	CARDINAL
taxlaw-6680	551	2	zero	CARDINAL
taxlaw-6680	551	3	75/25	CARDINAL
taxlaw-6680	552	1	99	CARDINAL
taxlaw-6680	554	1	1.704-1(b)(5	CARDINAL
taxlaw-6680	555	1	2019	DATE
taxlaw-6680	555	2	123	CARDINAL
taxlaw-6680	556	1	two	CARDINAL
taxlaw-6680	556	2	four	CARDINAL
taxlaw-6680	557	1	first	ORDINAL
taxlaw-6680	557	2	second	ORDINAL
taxlaw-6680	558	1	third	ORDINAL
taxlaw-6680	559	1	75,000 + 0.5x	MONEY
taxlaw-6680	559	2	25,000 + 0.5x	MONEY
taxlaw-6680	559	3	h. fourth	DATE
taxlaw-6680	559	4	75,000 + 0.5x	MONEY
taxlaw-6680	559	5	25,000 + 0.5x	MONEY
taxlaw-6680	559	6	x.	ORG
taxlaw-6680	560	1	2	CARDINAL
taxlaw-6680	562	1	three	CARDINAL
taxlaw-6680	563	1	first	ORDINAL
taxlaw-6680	565	1	50x	MONEY
taxlaw-6680	565	2	50/50	CARDINAL
taxlaw-6680	567	1	100	CARDINAL
taxlaw-6680	568	1	75,000 + 0.5x	MONEY
taxlaw-6680	568	2	25,000 + 0.5x	MONEY
taxlaw-6680	568	3	75/25	CARDINAL
taxlaw-6680	568	4	75,000 + 0.75x	QUANTITY
taxlaw-6680	568	5	25,000 + 0.25x	DATE
taxlaw-6680	569	1	0.25x	CARDINAL
taxlaw-6680	570	1	75,000 + 0.5x	MONEY
taxlaw-6680	570	2	25,000 + 0.5x	MONEY
taxlaw-6680	571	1	101	CARDINAL
taxlaw-6680	571	2	nysba tax section	ORG
taxlaw-6680	571	3	allocations3	ORG
taxlaw-6680	571	4	27	CARDINAL
taxlaw-6680	571	5	2010	DATE
taxlaw-6680	572	1	11:1	CARDINAL
taxlaw-6680	572	2	124	CARDINAL
taxlaw-6680	573	1	900x	MONEY
taxlaw-6680	573	2	1,000x	MONEY
taxlaw-6680	573	3	450x	MONEY
taxlaw-6680	575	1	second	ORDINAL
taxlaw-6680	575	2	two	CARDINAL
taxlaw-6680	576	1	nysba	ORG
taxlaw-6680	576	2	2010	DATE
taxlaw-6680	577	1	103	CARDINAL
taxlaw-6680	578	1	third	ORDINAL
taxlaw-6680	578	2	two	CARDINAL
taxlaw-6680	582	1	two	CARDINAL
taxlaw-6680	583	1	two	CARDINAL
taxlaw-6680	584	1	first	ORDINAL
taxlaw-6680	584	2	103	CARDINAL
taxlaw-6680	584	3	3(4	CARDINAL
taxlaw-6680	586	1	two	CARDINAL
taxlaw-6680	587	1	three	CARDINAL
taxlaw-6680	588	1	105	CARDINAL
taxlaw-6680	588	2	nysba tax section	ORG
taxlaw-6680	588	3	102	CARDINAL
taxlaw-6680	588	4	27-28	DATE
taxlaw-6680	589	1	106	CARDINAL
taxlaw-6680	592	1	107	CARDINAL
taxlaw-6680	592	2	supra	PERSON
taxlaw-6680	593	1	2019	DATE
taxlaw-6680	595	1	second	ORDINAL
taxlaw-6680	595	2	treasury	ORG
taxlaw-6680	597	1	four	CARDINAL
taxlaw-6680	597	2	500x	MONEY
taxlaw-6680	597	3	1,000x	MONEY
taxlaw-6680	602	1	taxpayers.110	GPE
taxlaw-6680	604	1	108	CARDINAL
taxlaw-6680	606	1	1.752-2(b	CARDINAL
taxlaw-6680	607	1	109	CARDINAL
taxlaw-6680	610	1	1.704	CARDINAL
taxlaw-6680	610	2	1(b)(2)(ii)(d	DATE
taxlaw-6680	614	1	1.704–1(b)(2)(ii)(i	CARDINAL
taxlaw-6680	615	1	102	CARDINAL
taxlaw-6680	615	2	31	DATE
taxlaw-6680	615	3	dro	ORG
taxlaw-6680	615	4	dro	ORG
taxlaw-6680	615	5	cavanagh	ORG
taxlaw-6680	615	6	supra	PERSON
taxlaw-6680	615	7	39,at	CARDINAL
taxlaw-6680	615	8	95-96	CARDINAL
taxlaw-6680	615	9	dro	ORG
taxlaw-6680	615	10	dro	ORG
taxlaw-6680	615	11	today	DATE
taxlaw-6680	616	1	110	CARDINAL
taxlaw-6680	616	2	93	CARDINAL
taxlaw-6680	617	1	11:1	CARDINAL
taxlaw-6680	617	2	126	CARDINAL
taxlaw-6680	618	1	treasury	ORG
taxlaw-6680	619	1	3	CARDINAL
taxlaw-6680	619	2	dro	ORG
taxlaw-6680	620	1	one	CARDINAL
taxlaw-6680	620	2	dro	ORG
taxlaw-6680	620	3	the year	DATE
taxlaw-6680	622	1	five	CARDINAL
taxlaw-6680	622	2	two	CARDINAL
taxlaw-6680	622	3	year	DATE
taxlaw-6680	622	4	10-year	DATE
taxlaw-6680	622	5	100,000x	MONEY
taxlaw-6680	623	1	each year	DATE
taxlaw-6680	624	1	5 years	DATE
taxlaw-6680	624	2	50,000x	MONEY
taxlaw-6680	624	3	50,000x	MONEY
taxlaw-6680	624	4	37,500x	CARDINAL
taxlaw-6680	625	1	12/31/20x5	DATE
taxlaw-6680	625	2	50,000x	MONEY
taxlaw-6680	625	3	50,000x	MONEY
taxlaw-6680	626	1	12,500)x	MONEY
taxlaw-6680	627	1	12,500)x	MONEY
taxlaw-6680	628	1	111	CARDINAL
taxlaw-6680	630	1	2019	DATE
taxlaw-6680	630	2	k 127	PERSON
taxlaw-6680	630	3	37,500x	MONEY
taxlaw-6680	630	4	25,000x	MONEY
taxlaw-6680	630	5	the additional $	MONEY
taxlaw-6680	630	6	h.	PERSON
taxlaw-6680	630	7	12,500x	MONEY
taxlaw-6680	630	8	75/25	CARDINAL
taxlaw-6680	630	9	two	CARDINAL
taxlaw-6680	637	1	five	CARDINAL
taxlaw-6680	639	1	irs	ORG
taxlaw-6680	640	1	dro	ORG
taxlaw-6680	641	1	dro	ORG
taxlaw-6680	642	1	112	CARDINAL
taxlaw-6680	645	1	1.704-1(b)(2)(ii)(b	CARDINAL
taxlaw-6680	646	1	113	CARDINAL
taxlaw-6680	646	2	52	CARDINAL
taxlaw-6680	648	1	114	CARDINAL
taxlaw-6680	648	2	112	CARDINAL
taxlaw-6680	648	3	115	CARDINAL
taxlaw-6680	648	4	floyd cuff	PERSON
taxlaw-6680	648	5	87	CARDINAL
taxlaw-6680	648	6	171	CARDINAL
taxlaw-6680	648	7	188	CARDINAL
taxlaw-6680	648	8	mar. 2009	DATE
taxlaw-6680	649	1	11:1	CARDINAL
taxlaw-6680	649	2	128	CARDINAL
taxlaw-6680	649	3	dro	ORG
taxlaw-6680	649	4	treasury	ORG
taxlaw-6680	649	5	dro	ORG
taxlaw-6680	649	6	cavanagh	ORG
taxlaw-6680	649	7	2010	DATE
taxlaw-6680	649	8	cavanagh	ORG
taxlaw-6680	650	1	cavanagh	ORG
taxlaw-6680	650	2	irs	ORG
taxlaw-6680	651	1	121	CARDINAL
taxlaw-6680	652	1	2010	DATE
taxlaw-6680	652	2	116	CARDINAL
taxlaw-6680	653	1	191	CARDINAL
taxlaw-6680	654	1	117	CARDINAL
taxlaw-6680	656	1	189	CARDINAL
taxlaw-6680	656	2	119	CARDINAL
taxlaw-6680	656	3	nysba tax section	ORG
taxlaw-6680	656	4	102	CARDINAL
taxlaw-6680	656	5	28-31	DATE
taxlaw-6680	656	6	cavanagh	ORG
taxlaw-6680	656	7	supra	PERSON
taxlaw-6680	656	8	39	CARDINAL
taxlaw-6680	656	9	89	DATE
taxlaw-6680	656	10	irs	ORG
taxlaw-6680	657	1	120	CARDINAL
taxlaw-6680	657	2	cavanagh	ORG
taxlaw-6680	657	3	supra	PERSON
taxlaw-6680	657	4	39	CARDINAL
taxlaw-6680	657	5	96	DATE
taxlaw-6680	658	1	dro	ORG
taxlaw-6680	660	1	reg.§1.704-1(b)(5	ORG
taxlaw-6680	661	1	4)(ii	CARDINAL
taxlaw-6680	661	2	nysba tax section	ORG
taxlaw-6680	661	3	102	CARDINAL
taxlaw-6680	661	4	28	CARDINAL
taxlaw-6680	661	5	121	CARDINAL
taxlaw-6680	661	6	cavanagh	ORG
taxlaw-6680	661	7	supra	PERSON
taxlaw-6680	661	8	36	CARDINAL
taxlaw-6680	661	9	95-96	CARDINAL
taxlaw-6680	662	1	122	CARDINAL
taxlaw-6680	663	1	96	CARDINAL
taxlaw-6680	664	1	123	CARDINAL
taxlaw-6680	664	2	82	CARDINAL
taxlaw-6680	664	3	124	CARDINAL
taxlaw-6680	664	4	nysba tax section	ORG
taxlaw-6680	664	5	102	CARDINAL
taxlaw-6680	664	6	28	CARDINAL
taxlaw-6680	665	1	125	CARDINAL
taxlaw-6680	666	1	29	CARDINAL
taxlaw-6680	667	1	126	CARDINAL
taxlaw-6680	668	1	d.	NORP
taxlaw-6680	670	1	1.704-2(h)(4	CARDINAL
taxlaw-6680	671	1	127	CARDINAL
taxlaw-6680	673	1	1.704-2(f	QUANTITY
taxlaw-6680	674	1	2019	DATE
taxlaw-6680	674	2	129	CARDINAL
taxlaw-6680	675	1	1	CARDINAL
taxlaw-6680	675	2	2	CARDINAL
taxlaw-6680	675	3	3	CARDINAL
taxlaw-6680	675	4	dro	ORG
taxlaw-6680	676	1	4.	CARDINAL
taxlaw-6680	676	2	know.131	PERSON
taxlaw-6680	678	1	133	CARDINAL
taxlaw-6680	678	2	128	CARDINAL
taxlaw-6680	681	1	129	CARDINAL
taxlaw-6680	681	2	93	CARDINAL
taxlaw-6680	682	1	130	CARDINAL
taxlaw-6680	684	1	1.704-2(b)(1	MONEY
taxlaw-6680	685	1	131	CARDINAL
taxlaw-6680	687	1	1.704-2(e	CARDINAL
taxlaw-6680	688	1	132	CARDINAL
taxlaw-6680	690	1	1.704-2(e)(1	CARDINAL
taxlaw-6680	691	1	133	CARDINAL
taxlaw-6680	693	1	1.704-2(e)(2	CARDINAL
taxlaw-6680	695	1	ii.d	CARDINAL
taxlaw-6680	695	2	supra	PERSON
taxlaw-6680	696	1	11:1	CARDINAL
taxlaw-6680	696	2	130	CARDINAL
taxlaw-6680	696	3	50/50	CARDINAL
taxlaw-6680	696	4	50/50 to 90/10	CARDINAL
taxlaw-6680	696	5	issue.134	GPE
taxlaw-6680	696	6	the day	DATE
taxlaw-6680	697	1	two	CARDINAL
taxlaw-6680	698	1	first	ORDINAL
taxlaw-6680	699	1	zero	CARDINAL
taxlaw-6680	700	1	second	ORDINAL
taxlaw-6680	703	1	six	CARDINAL
taxlaw-6680	703	2	two	CARDINAL
taxlaw-6680	703	3	100,000	MONEY
taxlaw-6680	703	4	100,000	MONEY
taxlaw-6680	704	1	75/25	CARDINAL
taxlaw-6680	707	1	5	CARDINAL
taxlaw-6680	707	2	dro	ORG
taxlaw-6680	707	3	two	CARDINAL
taxlaw-6680	707	4	first	ORDINAL
taxlaw-6680	707	5	134	CARDINAL
taxlaw-6680	708	1	1.704-2(m	QUANTITY
taxlaw-6680	709	1	135	CARDINAL
taxlaw-6680	711	1	1.704-2(e	CARDINAL
taxlaw-6680	712	1	136	CARDINAL
taxlaw-6680	712	2	115	CARDINAL
taxlaw-6680	712	3	180	CARDINAL
taxlaw-6680	712	4	todd d. golub	PERSON
taxlaw-6680	712	5	swiss	NORP
taxlaw-6680	712	6	87	CARDINAL
taxlaw-6680	712	7	157	CARDINAL
taxlaw-6680	712	8	163	CARDINAL
taxlaw-6680	712	9	mar. 2009	DATE
taxlaw-6680	713	1	137	CARDINAL
taxlaw-6680	714	1	2019	DATE
taxlaw-6680	714	2	131	CARDINAL
taxlaw-6680	714	3	second	ORDINAL
taxlaw-6680	715	1	first	ORDINAL
taxlaw-6680	717	1	all prior years	DATE
taxlaw-6680	719	1	seven	CARDINAL
taxlaw-6680	719	2	50x	MONEY
taxlaw-6680	720	1	900x	MONEY
taxlaw-6680	720	2	20-year	DATE
taxlaw-6680	720	3	1,000x	MONEY
taxlaw-6680	721	1	50/50	CARDINAL
taxlaw-6680	721	2	70/30	CARDINAL
taxlaw-6680	724	1	the first three years	DATE
taxlaw-6680	726	1	ab	ORG
taxlaw-6680	726	2	year 1 year	DATE
taxlaw-6680	726	3	2 year	DATE
taxlaw-6680	726	4	3	CARDINAL
taxlaw-6680	726	5	950x	ORG
taxlaw-6680	726	6	900x	MONEY
taxlaw-6680	726	7	850x	MONEY
taxlaw-6680	726	8	900x	MONEY
taxlaw-6680	726	9	15x	CARDINAL
taxlaw-6680	726	10	0	CARDINAL
taxlaw-6680	727	1	0	CARDINAL
taxlaw-6680	727	2	15x	CARDINAL
taxlaw-6680	729	1	138	CARDINAL
taxlaw-6680	729	2	nysba tax section	ORG
taxlaw-6680	729	3	28	CARDINAL
taxlaw-6680	730	1	11:1	CARDINAL
taxlaw-6680	730	2	132	CARDINAL
taxlaw-6680	730	3	the first year	DATE
taxlaw-6680	730	4	the second year	DATE
taxlaw-6680	731	1	$50x depreciation 50/50	MONEY
taxlaw-6680	731	2	the first year	DATE
taxlaw-6680	731	3	70/30	CARDINAL
taxlaw-6680	731	4	the end of year 1	DATE
taxlaw-6680	732	1	year 2	DATE
taxlaw-6680	732	2	the end of year 2	DATE
taxlaw-6680	733	1	year 3	DATE
taxlaw-6680	733	2	year 3	DATE
taxlaw-6680	733	3	year 2	DATE
taxlaw-6680	734	1	70/30	CARDINAL
taxlaw-6680	734	2	year 3	DATE
taxlaw-6680	734	3	50x	MONEY
taxlaw-6680	736	1	3	CARDINAL
taxlaw-6680	737	1	year 3	DATE
taxlaw-6680	737	2	the beginning of year 1	DATE
taxlaw-6680	737	3	year 1 and	DATE
taxlaw-6680	738	1	2	CARDINAL
taxlaw-6680	740	1	treasury	ORG
taxlaw-6680	740	2	section 704	LAW
taxlaw-6680	742	1	example eight	CARDINAL
taxlaw-6680	742	2	treasury	ORG
taxlaw-6680	743	1	50/25/25	CARDINAL
taxlaw-6680	744	1	treasury	ORG
taxlaw-6680	744	2	139	CARDINAL
taxlaw-6680	744	3	goldberg	ORG
taxlaw-6680	744	4	supra	PERSON
taxlaw-6680	744	5	54	CARDINAL
taxlaw-6680	744	6	668	CARDINAL
taxlaw-6680	744	7	golub	ORG
taxlaw-6680	744	8	supra	PERSON
taxlaw-6680	744	9	136	CARDINAL
taxlaw-6680	744	10	161	CARDINAL
taxlaw-6680	745	1	140	CARDINAL
taxlaw-6680	745	2	goldberg	ORG
taxlaw-6680	745	3	supra	PERSON
taxlaw-6680	745	4	54at	CARDINAL
taxlaw-6680	745	5	700	CARDINAL
taxlaw-6680	745	6	2019	DATE
taxlaw-6680	746	1	k 133	ORG
taxlaw-6680	747	1	example eight	DATE
taxlaw-6680	748	1	section 704	LAW
taxlaw-6680	751	1	nine	CARDINAL
taxlaw-6680	751	2	50x	MONEY
taxlaw-6680	752	1	50/50	CARDINAL
taxlaw-6680	753	1	90/10	CARDINAL
taxlaw-6680	754	1	several years	DATE
taxlaw-6680	754	2	200x	MONEY
taxlaw-6680	754	3	50/50	CARDINAL
taxlaw-6680	755	1	40x	MONEY
taxlaw-6680	755	2	40x	MONEY
taxlaw-6680	757	1	nine	CARDINAL
taxlaw-6680	758	1	a. capital	PERSON
taxlaw-6680	759	1	first	ORDINAL
taxlaw-6680	760	1	reg.§1.704-1(b)(2)(iv	ORG
taxlaw-6680	760	2	second	ORDINAL
taxlaw-6680	760	3	dro	ORG
taxlaw-6680	761	1	100x	MONEY
taxlaw-6680	761	2	100x	MONEY
taxlaw-6680	762	1	100x	MONEY
taxlaw-6680	762	2	100x	MONEY
taxlaw-6680	762	3	a.	PERSON
taxlaw-6680	762	4	200x	MONEY
taxlaw-6680	762	5	100x	MONEY
taxlaw-6680	762	6	100x	MONEY
taxlaw-6680	763	1	141	CARDINAL
taxlaw-6680	764	1	142	CARDINAL
taxlaw-6680	765	1	dro	ORG
taxlaw-6680	766	1	11:1	CARDINAL
taxlaw-6680	766	2	134	CARDINAL
taxlaw-6680	768	1	ten	CARDINAL
taxlaw-6680	768	2	100x	MONEY
taxlaw-6680	768	3	10x	MONEY
taxlaw-6680	770	1	1	CARDINAL
taxlaw-6680	770	2	first	ORDINAL
taxlaw-6680	770	3	10%	PERCENT
taxlaw-6680	770	4	2	CARDINAL
taxlaw-6680	770	5	3	CARDINAL
taxlaw-6680	770	6	50/50	CARDINAL
taxlaw-6680	770	7	4	CARDINAL
taxlaw-6680	773	1	one	CARDINAL
taxlaw-6680	774	1	5x	MONEY
taxlaw-6680	774	2	5x	MONEY
taxlaw-6680	774	3	the first year	DATE
taxlaw-6680	774	4	year end	DATE
taxlaw-6680	775	1	110x	MONEY
taxlaw-6680	775	2	5x	MONEY
taxlaw-6680	775	3	a.	PERSON
taxlaw-6680	775	4	105x	MONEY
taxlaw-6680	775	5	5x	MONEY
taxlaw-6680	775	6	the first year	DATE
taxlaw-6680	775	7	5x	MONEY
taxlaw-6680	775	8	5	MONEY
taxlaw-6680	776	1	5x	MONEY
taxlaw-6680	776	2	5x	MONEY
taxlaw-6680	777	1	less than $10x	MONEY
taxlaw-6680	778	1	10x	MONEY
taxlaw-6680	778	2	5x	MONEY
taxlaw-6680	778	3	5x	MONEY
taxlaw-6680	779	1	10x	MONEY
taxlaw-6680	779	2	5x	MONEY
taxlaw-6680	779	3	5x	MONEY
taxlaw-6680	781	1	first	ORDINAL
taxlaw-6680	781	2	first	ORDINAL
taxlaw-6680	782	1	second	ORDINAL
taxlaw-6680	782	2	10%	PERCENT
taxlaw-6680	784	1	section 1.704-1(b)(2)(iv	LAW
taxlaw-6680	784	2	5x	MONEY
taxlaw-6680	786	1	2019	DATE
taxlaw-6680	786	2	135	CARDINAL
taxlaw-6680	790	1	eleven	TIME
taxlaw-6680	790	2	the beginning of year 1	DATE
taxlaw-6680	790	3	200x	MONEY
taxlaw-6680	791	1	nol	ORG
taxlaw-6680	792	1	1	CARDINAL
taxlaw-6680	792	2	the end of year 2	DATE
taxlaw-6680	792	3	100%	PERCENT
taxlaw-6680	792	4	2	CARDINAL
taxlaw-6680	792	5	the end of year 2	DATE
taxlaw-6680	792	6	3	CARDINAL
taxlaw-6680	792	7	4	CARDINAL
taxlaw-6680	794	1	100%	PERCENT
taxlaw-6680	794	2	the first year	DATE
taxlaw-6680	794	3	the first two years	DATE
taxlaw-6680	795	1	a in year 1	DATE
taxlaw-6680	795	2	year 2	DATE
taxlaw-6680	795	3	both year 1 and year 2	DATE
taxlaw-6680	795	4	100x	MONEY
taxlaw-6680	795	5	100x	MONEY
taxlaw-6680	796	1	the end of year 1	DATE
taxlaw-6680	796	2	100x	MONEY
taxlaw-6680	796	3	100x	MONEY
taxlaw-6680	796	4	100x	MONEY
taxlaw-6680	796	5	100x	MONEY
taxlaw-6680	797	1	the end of year 2	DATE
taxlaw-6680	797	2	100x	MONEY
taxlaw-6680	797	3	100x	MONEY
taxlaw-6680	797	4	100x	MONEY
taxlaw-6680	797	5	100x	MONEY
taxlaw-6680	799	1	sec	ORG
taxlaw-6680	799	2	1.704-1(b)(2)(iv).143	CARDINAL
taxlaw-6680	800	1	100x	MONEY
taxlaw-6680	800	2	100x	MONEY
taxlaw-6680	800	3	one	CARDINAL
taxlaw-6680	801	1	one	CARDINAL
taxlaw-6680	801	2	ten	CARDINAL
taxlaw-6680	801	3	143	CARDINAL
taxlaw-6680	805	1	seven	CARDINAL
taxlaw-6680	805	2	supra	PERSON
taxlaw-6680	806	1	144	CARDINAL
taxlaw-6680	810	1	1.707-1(c	CARDINAL
taxlaw-6680	813	1	1.707-4	CARDINAL
taxlaw-6680	815	1	11:1	CARDINAL
taxlaw-6680	815	2	136	CARDINAL
taxlaw-6680	815	3	section 263	LAW
taxlaw-6680	815	4	section 263	LAW
taxlaw-6680	815	5	10x	MONEY
taxlaw-6680	816	1	one	CARDINAL
taxlaw-6680	816	2	ten	CARDINAL
taxlaw-6680	816	3	5x	MONEY
taxlaw-6680	817	1	one	CARDINAL
taxlaw-6680	817	2	section 707	LAW
taxlaw-6680	819	1	2	CARDINAL
taxlaw-6680	821	1	1.707-1(c	CARDINAL
taxlaw-6680	821	2	1	CARDINAL
taxlaw-6680	823	1	1.707-4(a)(4	DATE
taxlaw-6680	823	2	10%	PERCENT
taxlaw-6680	825	1	1.707-4	CARDINAL
taxlaw-6680	825	2	2016	DATE
taxlaw-6680	827	1	1.707-1	CARDINAL
taxlaw-6680	827	2	year of 1976	DATE
taxlaw-6680	829	1	150 two	CARDINAL
taxlaw-6680	830	1	first	ORDINAL
taxlaw-6680	830	2	145	CARDINAL
taxlaw-6680	832	1	1.707-1(c	CARDINAL
taxlaw-6680	833	1	146	CARDINAL
taxlaw-6680	833	2	5x	MONEY
taxlaw-6680	833	3	5x	MONEY
taxlaw-6680	833	4	year 1	DATE
taxlaw-6680	834	1	147see	CARDINAL
taxlaw-6680	834	2	550	CARDINAL
taxlaw-6680	834	3	1023	CARDINAL
taxlaw-6680	834	4	5th	ORDINAL
taxlaw-6680	834	5	1977	DATE
taxlaw-6680	836	1	148	CARDINAL
taxlaw-6680	839	1	1.707-1(c	CARDINAL
taxlaw-6680	839	2	2	CARDINAL
taxlaw-6680	843	1	1.707-1(c	CARDINAL
taxlaw-6680	843	2	1	CARDINAL
taxlaw-6680	845	1	1.707-4(a)(4	DATE
taxlaw-6680	845	2	1	CARDINAL
taxlaw-6680	846	1	two	CARDINAL
taxlaw-6680	846	2	10,000	MONEY
taxlaw-6680	846	3	149	CARDINAL
taxlaw-6680	849	1	1.704-1(b)(3)(i	CARDINAL
taxlaw-6680	851	1	150	CARDINAL
taxlaw-6680	851	2	floyd cuff	PERSON
taxlaw-6680	851	3	9:5	CARDINAL
taxlaw-6680	851	4	2019	DATE
taxlaw-6680	851	5	137	CARDINAL
taxlaw-6680	852	1	ten	CARDINAL
taxlaw-6680	852	2	10x	MONEY
taxlaw-6680	852	3	the end of year 1	DATE
taxlaw-6680	853	1	second	ORDINAL
taxlaw-6680	854	1	eleven	CARDINAL
taxlaw-6680	856	1	1	CARDINAL
taxlaw-6680	856	2	first	ORDINAL
taxlaw-6680	856	3	section 61(a	LAW
taxlaw-6680	856	4	151	CARDINAL
taxlaw-6680	856	5	704	ORG
taxlaw-6680	856	6	ten	CARDINAL
taxlaw-6680	859	1	2018	DATE
taxlaw-6680	860	1	supra	PERSON
taxlaw-6680	860	2	54	CARDINAL
taxlaw-6680	860	3	663	CARDINAL
taxlaw-6680	860	4	715	CARDINAL
taxlaw-6680	861	1	151	CARDINAL
taxlaw-6680	863	1	1.707-1(c	CARDINAL
taxlaw-6680	864	1	152	CARDINAL
taxlaw-6680	864	2	one	CARDINAL
taxlaw-6680	865	1	153	CARDINAL
taxlaw-6680	868	1	1.707-1(c	CARDINAL
taxlaw-6680	868	2	1	CARDINAL
taxlaw-6680	868	3	3	CARDINAL
taxlaw-6680	870	1	154	CARDINAL
taxlaw-6680	871	1	10x	MONEY
taxlaw-6680	871	2	90x	MONEY
taxlaw-6680	871	3	100x	MONEY
taxlaw-6680	875	1	1.707-4(a)(4	DATE
taxlaw-6680	875	2	2)(iv	CARDINAL
taxlaw-6680	876	1	155	CARDINAL
taxlaw-6680	878	1	1.707-4(a)(4	DATE
taxlaw-6680	878	2	2.	CARDINAL
taxlaw-6680	878	3	156	CARDINAL
taxlaw-6680	879	1	11:1	CARDINAL
taxlaw-6680	879	2	138 2	CARDINAL
taxlaw-6680	879	3	second	ORDINAL
taxlaw-6680	879	4	eleven	CARDINAL
taxlaw-6680	879	5	twelve	CARDINAL
taxlaw-6680	880	1	twelve	CARDINAL
taxlaw-6680	880	2	100x	MONEY
taxlaw-6680	881	1	100x	MONEY
taxlaw-6680	881	2	100x	MONEY
taxlaw-6680	882	1	1	CARDINAL
taxlaw-6680	882	2	2	CARDINAL
taxlaw-6680	882	3	3	CARDINAL
taxlaw-6680	882	4	4	CARDINAL
taxlaw-6680	882	5	5	CARDINAL
taxlaw-6680	882	6	the year	DATE
taxlaw-6680	882	7	50%	PERCENT
taxlaw-6680	882	8	each year	DATE
taxlaw-6680	883	1	twelve	CARDINAL
taxlaw-6680	884	1	last-minute	TIME
taxlaw-6680	887	1	50%	PERCENT
taxlaw-6680	889	1	one	CARDINAL
taxlaw-6680	889	2	157	CARDINAL
taxlaw-6680	889	3	150	CARDINAL
taxlaw-6680	891	1	158	CARDINAL
taxlaw-6680	891	2	17	CARDINAL
taxlaw-6680	892	1	159	CARDINAL
taxlaw-6680	892	2	supra note17	ORG
taxlaw-6680	894	1	five years	DATE
taxlaw-6680	897	1	1.704-1(b)(2)(iii)(c	CARDINAL
taxlaw-6680	900	1	1.704-1(b)(5	CARDINAL
taxlaw-6680	900	2	2. 2019	CARDINAL
taxlaw-6680	900	3	139	CARDINAL
taxlaw-6680	900	4	two	CARDINAL
taxlaw-6680	901	1	first	ORDINAL
taxlaw-6680	901	2	second	ORDINAL
taxlaw-6680	901	3	five-year	DATE
taxlaw-6680	901	4	five-year	DATE
taxlaw-6680	902	1	3	CARDINAL
taxlaw-6680	904	1	ten	CARDINAL
taxlaw-6680	904	2	eleven	CARDINAL
taxlaw-6680	904	3	twelve	CARDINAL
taxlaw-6680	906	1	4.	CARDINAL
taxlaw-6680	908	1	treasury	ORG
taxlaw-6680	908	2	two	CARDINAL
taxlaw-6680	909	1	first	ORDINAL
taxlaw-6680	909	2	the taxable year	DATE
taxlaw-6680	911	1	second	ORDINAL
taxlaw-6680	911	2	one	CARDINAL
taxlaw-6680	911	3	160	CARDINAL
taxlaw-6680	914	1	161	CARDINAL
taxlaw-6680	916	1	1.707-1(c	CARDINAL
taxlaw-6680	917	1	162	CARDINAL
taxlaw-6680	920	1	163	CARDINAL
taxlaw-6680	922	1	1.704–1(b)(5	MONEY
taxlaw-6680	922	2	8.	CARDINAL
taxlaw-6680	922	3	164	CARDINAL
taxlaw-6680	924	1	1.704–1(b)(2)(iv)(f)(5)(ii	CARDINAL
taxlaw-6680	925	1	165	CARDINAL
taxlaw-6680	925	2	nysba tax section	ORG
taxlaw-6680	925	3	102	CARDINAL
taxlaw-6680	925	4	32-33	DATE
taxlaw-6680	926	1	166	CARDINAL
taxlaw-6680	928	1	1.704–1(b)(2)(ii)(i	CARDINAL
taxlaw-6680	929	1	11:1	CARDINAL
taxlaw-6680	929	2	140	CARDINAL
taxlaw-6680	930	1	subchapter k. however	PERSON
taxlaw-6680	932	1	treasury	ORG
taxlaw-6680	932	2	one	CARDINAL
taxlaw-6680	933	1	subchapter k	PERSON
taxlaw-6680	933	2	section 704	LAW
taxlaw-6680	933	3	treasury	ORG