id	sid	eid	entity	type
taxlaw-6682	1	1	microsoft	ORG
taxlaw-6682	1	2	fishbien1	PRODUCT
taxlaw-6682	1	3	fran lebowitz	PERSON
taxlaw-6682	1	4	u.s.	GPE
taxlaw-6682	1	5	two	CARDINAL
taxlaw-6682	2	1	first	ORDINAL
taxlaw-6682	4	1	second	ORDINAL
taxlaw-6682	5	1	u.s.	GPE
taxlaw-6682	5	2	u.s.	GPE
taxlaw-6682	5	3	u.s.	GPE
taxlaw-6682	7	1	21%	PERCENT
taxlaw-6682	7	2	u.s.	GPE
taxlaw-6682	12	1	1	CARDINAL
taxlaw-6682	13	1	the university of michigan law school	ORG
taxlaw-6682	14	1	reuven avi-yonah	PERSON
taxlaw-6682	14	2	jim hines	PERSON
taxlaw-6682	14	3	christopher hanna	PERSON
taxlaw-6682	17	1	11:2	CARDINAL
taxlaw-6682	17	2	2	CARDINAL
taxlaw-6682	17	3	i. introduction	PERSON
taxlaw-6682	17	4	3 ii	CARDINAL
taxlaw-6682	18	1	the united states	GPE
taxlaw-6682	19	1	5	CARDINAL
taxlaw-6682	19	2	6	CARDINAL
taxlaw-6682	19	3	50s	DATE
taxlaw-6682	19	4	7	CARDINAL
taxlaw-6682	19	5	70s	DATE
taxlaw-6682	19	6	9	CARDINAL
taxlaw-6682	19	7	80s and 90s	DATE
taxlaw-6682	20	1	10 1	DATE
taxlaw-6682	21	1	1992	DATE
taxlaw-6682	22	1	10 2	CARDINAL
taxlaw-6682	23	1	1993	DATE
taxlaw-6682	23	2	ali	PERSON
taxlaw-6682	24	1	11	CARDINAL
taxlaw-6682	24	2	12 1	CARDINAL
taxlaw-6682	24	3	hatch	ORG
taxlaw-6682	24	4	2017	CARDINAL
taxlaw-6682	24	5	13 iii	QUANTITY
taxlaw-6682	25	1	15	CARDINAL
taxlaw-6682	25	2	17 1	DATE
taxlaw-6682	26	1	the united states	GPE
taxlaw-6682	27	1	17 2	CARDINAL
taxlaw-6682	27	2	18 3	CARDINAL
taxlaw-6682	27	3	18 4	DATE
taxlaw-6682	27	4	19	CARDINAL
taxlaw-6682	27	5	dpd	ORG
taxlaw-6682	27	6	20 1	DATE
taxlaw-6682	28	1	dpd	ORG
taxlaw-6682	28	2	20 2	CARDINAL
taxlaw-6682	28	3	21	CARDINAL
taxlaw-6682	28	4	dpd	ORG
taxlaw-6682	28	5	22	CARDINAL
taxlaw-6682	29	1	22	CARDINAL
taxlaw-6682	30	1	23 1	CARDINAL
taxlaw-6682	31	1	23 2	CARDINAL
taxlaw-6682	32	1	24	CARDINAL
taxlaw-6682	32	2	u.s.	GPE
taxlaw-6682	32	3	26	CARDINAL
taxlaw-6682	33	1	28 1	DATE
taxlaw-6682	33	2	dpd	ORG
taxlaw-6682	34	1	28	CARDINAL
taxlaw-6682	34	2	29	CARDINAL
taxlaw-6682	34	3	29	CARDINAL
taxlaw-6682	34	4	3	CARDINAL
taxlaw-6682	34	5	2017	CARDINAL
taxlaw-6682	34	6	2017	CARDINAL
taxlaw-6682	34	7	u.s.	GPE
taxlaw-6682	34	8	reagan	PERSON
taxlaw-6682	34	9	1986	DATE
taxlaw-6682	35	1	2017	CARDINAL
taxlaw-6682	36	1	u.s.	GPE
taxlaw-6682	36	2	u.s.	GPE
taxlaw-6682	37	1	u.s.	GPE
taxlaw-6682	37	2	10%	PERCENT
taxlaw-6682	37	3	100%	PERCENT
taxlaw-6682	38	1	10.5%1	CARDINAL
taxlaw-6682	39	1	10%	PERCENT
taxlaw-6682	40	1	ftc	ORG
taxlaw-6682	40	2	80%	PERCENT
taxlaw-6682	40	3	13.125%	PERCENT
taxlaw-6682	40	4	u.s.	GPE
taxlaw-6682	41	1	2017	CARDINAL
taxlaw-6682	42	1	beat	PERSON
taxlaw-6682	42	2	10%	PERCENT
taxlaw-6682	43	1	u.s.	GPE
taxlaw-6682	43	2	13.125%	PERCENT
taxlaw-6682	43	3	2017	CARDINAL
taxlaw-6682	45	1	section 242	LAW
taxlaw-6682	45	2	senate	ORG
taxlaw-6682	45	3	dpd	ORG
taxlaw-6682	45	4	orrin hatch	PERSON
taxlaw-6682	45	5	the senate finance committee	ORG
taxlaw-6682	46	1	january 2016	DATE
taxlaw-6682	46	2	dpd	ORG
taxlaw-6682	47	1	dpd	ORG
taxlaw-6682	47	2	35%	PERCENT
taxlaw-6682	47	3	dpd	ORG
taxlaw-6682	47	4	two	CARDINAL
taxlaw-6682	48	1	first	ORDINAL
taxlaw-6682	48	2	1	CARDINAL
taxlaw-6682	48	3	half	CARDINAL
taxlaw-6682	48	4	50%	PERCENT
taxlaw-6682	49	1	2	CARDINAL
taxlaw-6682	49	2	sullivan & cromwell	ORG
taxlaw-6682	49	3	u.s.	GPE
taxlaw-6682	49	4	congress	ORG
taxlaw-6682	49	5	https://www.sullcrom.com/sitefiles/publications/sc_publication_us_tax_reform_1 2_20_	ORG
taxlaw-6682	50	1	3	CARDINAL
taxlaw-6682	50	2	1	CARDINAL
taxlaw-6682	50	3	115th	ORG
taxlaw-6682	51	1	section 13011	LAW
taxlaw-6682	51	2	senate	ORG
taxlaw-6682	51	3	dec. 2	DATE
taxlaw-6682	51	4	2017	DATE
taxlaw-6682	52	1	4	CARDINAL
taxlaw-6682	52	2	bernie becker	PERSON
taxlaw-6682	52	3	jan. 21	DATE
taxlaw-6682	52	4	2016	DATE
taxlaw-6682	55	1	michael j. graetz & alvin	PERSON
taxlaw-6682	55	2	c. warren	PERSON
taxlaw-6682	55	3	jr.	PERSON
taxlaw-6682	55	4	69	CARDINAL
taxlaw-6682	55	5	677	CARDINAL
taxlaw-6682	55	6	678	CARDINAL
taxlaw-6682	55	7	2016	CARDINAL
taxlaw-6682	56	1	hereinafter graetz & warren jr.	ORG
taxlaw-6682	57	1	11:2	CARDINAL
taxlaw-6682	57	2	4	CARDINAL
taxlaw-6682	57	3	21%	PERCENT
taxlaw-6682	57	4	second	ORDINAL
taxlaw-6682	57	5	up to 20%	PERCENT
taxlaw-6682	58	1	up to 36.8%	PERCENT
taxlaw-6682	58	2	the earnings.6 a	DATE
taxlaw-6682	58	3	dpd	ORG
taxlaw-6682	60	1	7	CARDINAL
taxlaw-6682	60	2	dpd	ORG
taxlaw-6682	60	3	shareholders.8	GPE
taxlaw-6682	60	4	one	CARDINAL
taxlaw-6682	60	5	one	CARDINAL
taxlaw-6682	60	6	first	ORDINAL
taxlaw-6682	61	1	the united states	GPE
taxlaw-6682	61	2	the united kingdom	GPE
taxlaw-6682	61	3	u.s.	GPE
taxlaw-6682	61	4	u.k.	GPE
taxlaw-6682	61	5	u.s.	GPE
taxlaw-6682	62	1	the united states	GPE
taxlaw-6682	62	2	dpd	ORG
taxlaw-6682	62	3	u.s.	GPE
taxlaw-6682	62	4	u.k.	GPE
taxlaw-6682	62	5	u.s.	GPE
taxlaw-6682	63	1	u.s.	GPE
taxlaw-6682	63	2	zero	CARDINAL
taxlaw-6682	63	3	the united states	GPE
taxlaw-6682	64	1	the united kingdom	GPE
taxlaw-6682	64	2	the european union	ORG
taxlaw-6682	64	3	the united kingdom.9	GPE
taxlaw-6682	64	4	u.s.	GPE
taxlaw-6682	65	1	u.s.	GPE
taxlaw-6682	65	2	2017	CARDINAL
taxlaw-6682	66	1	u.s.	GPE
taxlaw-6682	66	2	u.s.	GPE
taxlaw-6682	66	3	u.s.	GPE
taxlaw-6682	66	4	u.s.	GPE
taxlaw-6682	66	5	the same year	DATE
taxlaw-6682	66	6	6	CARDINAL
taxlaw-6682	66	7	100	CARDINAL
taxlaw-6682	66	8	first	ORDINAL
taxlaw-6682	66	9	21%	PERCENT
taxlaw-6682	66	10	21	CARDINAL
taxlaw-6682	67	1	79	CARDINAL
taxlaw-6682	67	2	up to 20%	PERCENT
taxlaw-6682	67	3	an additional 15.8	CARDINAL
taxlaw-6682	68	1	21+15.8=36.8	DATE
taxlaw-6682	69	1	2017	CARDINAL
taxlaw-6682	69	2	35%	PERCENT
taxlaw-6682	69	3	48%	PERCENT
taxlaw-6682	70	1	39.6%	PERCENT
taxlaw-6682	71	1	charles e. mclure	PERSON
taxlaw-6682	71	2	jr.	PERSON
taxlaw-6682	72	1	13 (1979	DATE
taxlaw-6682	73	1	8	CARDINAL
taxlaw-6682	74	1	michael j. graetz & alvin	PERSON
taxlaw-6682	74	2	c. warren	PERSON
taxlaw-6682	74	3	jr.	PERSON
taxlaw-6682	74	4	europe	LOC
taxlaw-6682	74	5	115	CARDINAL
taxlaw-6682	74	6	1186, 1208 1211	DATE
taxlaw-6682	74	7	2006	DATE
taxlaw-6682	75	1	hereinafter graetz & warren jr.	ORG
taxlaw-6682	75	2	europe	LOC
taxlaw-6682	76	1	10	CARDINAL
taxlaw-6682	76	2	u.s.	GPE
taxlaw-6682	77	1	reuven avi-yonah	PERSON
taxlaw-6682	77	2	tra 17	DATE
taxlaw-6682	77	3	157	CARDINAL
taxlaw-6682	77	4	1134	CARDINAL
taxlaw-6682	77	5	2017	CARDINAL
taxlaw-6682	78	1	11	CARDINAL
taxlaw-6682	78	2	reuven s. avi-yonah &	PERSON
taxlaw-6682	78	3	157	CARDINAL
taxlaw-6682	78	4	959	CARDINAL
taxlaw-6682	78	5	966	CARDINAL
taxlaw-6682	78	6	nov. 13	DATE
taxlaw-6682	78	7	2017	DATE
taxlaw-6682	80	1	5	CARDINAL
taxlaw-6682	80	2	21%	PERCENT
taxlaw-6682	81	1	u.s.	GPE
taxlaw-6682	83	1	u.s.	GPE
taxlaw-6682	84	1	first	ORDINAL
taxlaw-6682	84	2	the united states	GPE
taxlaw-6682	84	3	dpd	ORG
taxlaw-6682	85	1	second	ORDINAL
taxlaw-6682	86	1	third	ORDINAL
taxlaw-6682	87	1	fourth	ORDINAL
taxlaw-6682	87	2	u.s.	GPE
taxlaw-6682	87	3	dpd	ORG
taxlaw-6682	89	1	the united states	GPE
taxlaw-6682	89	2	the united states	GPE
taxlaw-6682	89	3	two	CARDINAL
taxlaw-6682	90	1	first	ORDINAL
taxlaw-6682	90	2	over a century	DATE
taxlaw-6682	91	1	second	ORDINAL
taxlaw-6682	91	2	two	CARDINAL
taxlaw-6682	95	1	12	CARDINAL
taxlaw-6682	95	2	r. glenn hubbard	PERSON
taxlaw-6682	95	3	2003	DATE
taxlaw-6682	95	4	the united states	GPE
taxlaw-6682	95	5	12	CARDINAL
taxlaw-6682	95	6	int’l tax & pub	PRODUCT
taxlaw-6682	97	1	97	CARDINAL
taxlaw-6682	97	2	101–103 (2005	DATE
taxlaw-6682	99	1	13	CARDINAL
taxlaw-6682	99	2	david b. clement	PERSON
taxlaw-6682	99	3	the american law institute	ORG
taxlaw-6682	99	4	19	CARDINAL
taxlaw-6682	99	5	feb. 14, 1994	DATE
taxlaw-6682	100	1	georgetown university law center	ORG
taxlaw-6682	101	1	14	CARDINAL
taxlaw-6682	101	2	u.s.	GPE
taxlaw-6682	101	3	68	CARDINAL
taxlaw-6682	101	4	1977	DATE
taxlaw-6682	102	1	15	CARDINAL
taxlaw-6682	102	2	graetz & warren jr.	ORG
taxlaw-6682	102	3	5	CARDINAL
taxlaw-6682	102	4	687	CARDINAL
taxlaw-6682	103	1	two	CARDINAL
taxlaw-6682	103	2	second	ORDINAL
taxlaw-6682	104	1	16 i.r.c	QUANTITY
taxlaw-6682	105	1	11	CARDINAL
taxlaw-6682	105	2	2012	DATE
taxlaw-6682	106	1	11:2	CARDINAL
taxlaw-6682	106	2	6	CARDINAL
taxlaw-6682	106	3	congress	ORG
taxlaw-6682	106	4	2003	DATE
taxlaw-6682	106	5	many years	DATE
taxlaw-6682	106	6	prevailed.17 a.	ORG
taxlaw-6682	106	7	first	ORDINAL
taxlaw-6682	106	8	1894	DATE
taxlaw-6682	106	9	wilson-gorman	ORG
taxlaw-6682	106	10	1894	DATE
taxlaw-6682	106	11	the supreme court	ORG
taxlaw-6682	106	12	1909	DATE
taxlaw-6682	106	13	one percent	PERCENT
taxlaw-6682	106	14	5,000	MONEY
taxlaw-6682	106	15	the supreme court21	ORG
taxlaw-6682	106	16	1913	DATE
taxlaw-6682	106	17	5,000	MONEY
taxlaw-6682	106	18	first	ORDINAL
taxlaw-6682	107	1	first	ORDINAL
taxlaw-6682	107	2	u.s.	GPE
taxlaw-6682	107	3	1936	DATE
taxlaw-6682	107	4	congress	ORG
taxlaw-6682	108	1	25	CARDINAL
taxlaw-6682	108	2	8% to 15%	PERCENT
taxlaw-6682	109	1	7%	PERCENT
taxlaw-6682	109	2	27%.26	CARDINAL
taxlaw-6682	110	1	two years later	DATE
taxlaw-6682	110	2	today	DATE
taxlaw-6682	110	3	17	CARDINAL
taxlaw-6682	110	4	graetz & warren jr.	ORG
taxlaw-6682	111	1	supra	PERSON
taxlaw-6682	111	2	5	CARDINAL
taxlaw-6682	111	3	687	CARDINAL
taxlaw-6682	112	1	18	CARDINAL
taxlaw-6682	112	2	158	CARDINAL
taxlaw-6682	112	3	601	CARDINAL
taxlaw-6682	112	4	1895	DATE
taxlaw-6682	113	1	19	CARDINAL
taxlaw-6682	113	2	steven a. bank	PERSON
taxlaw-6682	114	1	56	CARDINAL
taxlaw-6682	114	2	463	CARDINAL
taxlaw-6682	114	3	478	CARDINAL
taxlaw-6682	114	4	2003	DATE
taxlaw-6682	115	1	20	CARDINAL
taxlaw-6682	115	2	boris bittker & james s. eustice	ORG
taxlaw-6682	115	3	¶ 1.01	CARDINAL
taxlaw-6682	115	4	7th	ORDINAL
taxlaw-6682	115	5	2000	DATE
taxlaw-6682	116	1	21	CARDINAL
taxlaw-6682	116	2	tracy co.	ORG
taxlaw-6682	116	3	220	CARDINAL
taxlaw-6682	116	4	107	CARDINAL
taxlaw-6682	116	5	115–16	DATE
taxlaw-6682	116	6	1911	DATE
taxlaw-6682	117	1	22	CARDINAL
taxlaw-6682	117	2	jack taylor	PERSON
taxlaw-6682	117	3	1909–2002	CARDINAL
taxlaw-6682	117	4	irs	ORG
taxlaw-6682	119	1	2003	DATE
taxlaw-6682	121	1	23	CARDINAL
taxlaw-6682	121	2	19	CARDINAL
taxlaw-6682	121	3	489	CARDINAL
taxlaw-6682	123	1	24	CARDINAL
taxlaw-6682	124	1	489	CARDINAL
taxlaw-6682	125	1	first	ORDINAL
taxlaw-6682	125	2	6%	PERCENT
taxlaw-6682	128	1	congress	ORG
taxlaw-6682	129	1	25	CARDINAL
taxlaw-6682	129	2	19	CARDINAL
taxlaw-6682	129	3	511	CARDINAL
taxlaw-6682	130	1	26	CARDINAL
taxlaw-6682	132	1	515	CARDINAL
taxlaw-6682	132	2	28	CARDINAL
taxlaw-6682	132	3	steven a. bank	PERSON
taxlaw-6682	132	4	159	CARDINAL
taxlaw-6682	132	5	steven a. bank &	ORG
taxlaw-6682	132	6	kirk j. stark eds.	PERSON
taxlaw-6682	132	7	2005	DATE
taxlaw-6682	139	1	7	CARDINAL
taxlaw-6682	139	2	50s and 60s	DATE
taxlaw-6682	139	3	1954 to 1964	DATE
taxlaw-6682	139	4	1954	DATE
taxlaw-6682	139	5	1986.30	CARDINAL
taxlaw-6682	139	6	70s	DATE
taxlaw-6682	140	1	31	CARDINAL
taxlaw-6682	140	2	europe	LOC
taxlaw-6682	140	3	the united states	GPE
taxlaw-6682	140	4	europe.33	ORG
taxlaw-6682	140	5	dpd	ORG
taxlaw-6682	140	6	only half	CARDINAL
taxlaw-6682	141	1	36	CARDINAL
taxlaw-6682	141	2	dpd	ORG
taxlaw-6682	142	1	dpd	ORG
taxlaw-6682	143	1	1984	DATE
taxlaw-6682	143	2	50%	PERCENT
taxlaw-6682	143	3	dpd	ORG
taxlaw-6682	143	4	1985	DATE
taxlaw-6682	143	5	reagan	PERSON
taxlaw-6682	143	6	10%	PERCENT
taxlaw-6682	143	7	50%	PERCENT
taxlaw-6682	143	8	the united states	GPE
taxlaw-6682	144	1	u.s.	GPE
taxlaw-6682	144	2	u.s.	GPE
taxlaw-6682	145	1	60s	DATE
taxlaw-6682	145	2	u.s.	GPE
taxlaw-6682	146	1	29	CARDINAL
taxlaw-6682	146	2	1978	DATE
taxlaw-6682	147	1	95th cong	ORG
taxlaw-6682	148	1	6230	CARDINAL
taxlaw-6682	148	2	1978	DATE
taxlaw-6682	149	1	30	CARDINAL
taxlaw-6682	150	1	graetz & warren jr.	ORG
taxlaw-6682	150	2	europe	LOC
taxlaw-6682	150	3	9	CARDINAL
taxlaw-6682	150	4	7	CARDINAL
taxlaw-6682	150	5	32	CARDINAL
taxlaw-6682	150	6	7	CARDINAL
taxlaw-6682	150	7	46-49	DATE
taxlaw-6682	151	1	33	CARDINAL
taxlaw-6682	151	2	graetz & warren jr.	ORG
taxlaw-6682	151	3	5	CARDINAL
taxlaw-6682	151	4	678	CARDINAL
taxlaw-6682	152	1	34	CARDINAL
taxlaw-6682	152	2	america 128	EVENT
taxlaw-6682	152	3	2016	CARDINAL
taxlaw-6682	152	4	35	CARDINAL
taxlaw-6682	153	1	94th	LAW
taxlaw-6682	154	1	1975	DATE
taxlaw-6682	155	1	36	CARDINAL
taxlaw-6682	156	1	3857	DATE
taxlaw-6682	157	1	37	CARDINAL
taxlaw-6682	157	2	u.s. dep’t	GPE
taxlaw-6682	157	3	124	CARDINAL
taxlaw-6682	157	4	1984	DATE
taxlaw-6682	159	1	2015	DATE
taxlaw-6682	159	2	113th	LAW
taxlaw-6682	160	1	131	CARDINAL
taxlaw-6682	160	2	2014	DATE
taxlaw-6682	161	1	38	CARDINAL
taxlaw-6682	161	2	u.s.	GPE
taxlaw-6682	161	3	treasury	ORG
taxlaw-6682	161	4	37	CARDINAL
taxlaw-6682	161	5	127	CARDINAL
taxlaw-6682	161	6	dpd	ORG
taxlaw-6682	161	7	congress	ORG
taxlaw-6682	161	8	7 (may 29, 1985	DATE
taxlaw-6682	161	9	https://perma.cc/2pdp-lbsv	ORG
taxlaw-6682	162	1	1986	DATE
taxlaw-6682	162	2	3838	CARDINAL
taxlaw-6682	163	1	1986	DATE
taxlaw-6682	163	2	10%	PERCENT
taxlaw-6682	163	3	dpd	ORG
taxlaw-6682	164	1	11:2	CARDINAL
taxlaw-6682	164	2	8	CARDINAL
taxlaw-6682	164	3	first	ORDINAL
taxlaw-6682	168	1	ftc	ORG
taxlaw-6682	168	2	u.s.	GPE
taxlaw-6682	169	1	ftc	ORG
taxlaw-6682	169	2	the united states	GPE
taxlaw-6682	169	3	promotes cen	PERSON
taxlaw-6682	169	4	u.s.	GPE
taxlaw-6682	170	1	u.s.	GPE
taxlaw-6682	170	2	39	CARDINAL
taxlaw-6682	170	3	reuven s. avi-yonah	PERSON
taxlaw-6682	170	4	the four ages	DATE
taxlaw-6682	170	5	u.s.	GPE
taxlaw-6682	170	6	25	CARDINAL
taxlaw-6682	170	7	313	CARDINAL
taxlaw-6682	170	8	324	CARDINAL
taxlaw-6682	170	9	2005	DATE
taxlaw-6682	171	1	40	CARDINAL
taxlaw-6682	171	2	reuven s. avi-yonah & nicola	PERSON
taxlaw-6682	171	3	foreword	ORG
taxlaw-6682	171	4	65	CARDINAL
taxlaw-6682	171	5	313	CARDINAL
taxlaw-6682	171	6	317	CARDINAL
taxlaw-6682	171	7	2012	DATE
taxlaw-6682	172	1	41	CARDINAL
taxlaw-6682	172	2	jane g. gravelle	PERSON
taxlaw-6682	173	1	65	CARDINAL
taxlaw-6682	173	2	tax l. rev	PERSON
taxlaw-6682	173	3	323	CARDINAL
taxlaw-6682	173	4	329	CARDINAL
taxlaw-6682	173	5	2012	DATE
taxlaw-6682	174	1	42	CARDINAL
taxlaw-6682	175	1	44	CARDINAL
taxlaw-6682	175	2	avi-yonah & sartori	ORG
taxlaw-6682	175	3	supra	PERSON
taxlaw-6682	175	4	40	CARDINAL
taxlaw-6682	175	5	317	CARDINAL
taxlaw-6682	176	1	american	NORP
taxlaw-6682	176	2	surrey	ORG
taxlaw-6682	176	3	supra	PERSON
taxlaw-6682	176	4	17	CARDINAL
taxlaw-6682	176	5	817–18	DATE
taxlaw-6682	179	1	1918	DATE
taxlaw-6682	181	1	1918	DATE
taxlaw-6682	181	2	the united states	GPE
taxlaw-6682	182	1	american	NORP
taxlaw-6682	182	2	the united states	GPE
taxlaw-6682	183	1	the united states	GPE
taxlaw-6682	183	2	congress	ORG
taxlaw-6682	183	3	the united states	GPE
taxlaw-6682	184	1	the united states	GPE
taxlaw-6682	185	1	the united states	GPE
taxlaw-6682	186	1	the united states	GPE
taxlaw-6682	186	2	two	CARDINAL
taxlaw-6682	187	1	2020	DATE
taxlaw-6682	187	2	9	CARDINAL
taxlaw-6682	187	3	the united states	GPE
taxlaw-6682	187	4	u.s.	GPE
taxlaw-6682	188	1	u.s.	GPE
taxlaw-6682	188	2	the united states	GPE
taxlaw-6682	188	3	u.s.	GPE
taxlaw-6682	188	4	only one	CARDINAL
taxlaw-6682	189	1	cen	PERSON
taxlaw-6682	189	2	cin	ORG
taxlaw-6682	190	1	u.s.	GPE
taxlaw-6682	190	2	u.s.	GPE
taxlaw-6682	191	1	the united states	GPE
taxlaw-6682	191	2	the case.48 c. the 70s	ORG
taxlaw-6682	191	3	the late 1970s	DATE
taxlaw-6682	192	1	1977	DATE
taxlaw-6682	192	2	treasury	ORG
taxlaw-6682	192	3	later that year	DATE
taxlaw-6682	192	4	treasury	ORG
taxlaw-6682	195	1	the united states	GPE
taxlaw-6682	196	1	gravelle	PERSON
taxlaw-6682	196	2	supra	PERSON
taxlaw-6682	196	3	41	CARDINAL
taxlaw-6682	196	4	332	CARDINAL
taxlaw-6682	196	5	ftc	ORG
taxlaw-6682	196	6	ftc	ORG
taxlaw-6682	197	1	45	CARDINAL
taxlaw-6682	197	2	law inst	PERSON
taxlaw-6682	197	3	172	CARDINAL
taxlaw-6682	197	4	1993	DATE
taxlaw-6682	198	1	46	CARDINAL
taxlaw-6682	199	1	d.	NORP
taxlaw-6682	200	1	david a. weisbach	PERSON
taxlaw-6682	200	2	4	CARDINAL
taxlaw-6682	201	1	l. & econ	ORG
taxlaw-6682	201	2	697	CARDINAL
taxlaw-6682	201	3	2014	DATE
taxlaw-6682	202	1	49	CARDINAL
taxlaw-6682	202	2	u.s. dep’t	GPE
taxlaw-6682	202	3	treasury	ORG
taxlaw-6682	202	4	14	CARDINAL
taxlaw-6682	202	5	68–75	CARDINAL
taxlaw-6682	203	1	50	CARDINAL
taxlaw-6682	203	2	1978	DATE
taxlaw-6682	204	1	95th cong	ORG
taxlaw-6682	205	1	6250–54 (1978	DATE
taxlaw-6682	205	2	donald c. lubick	PERSON
taxlaw-6682	205	3	treasury	ORG
taxlaw-6682	206	1	51	CARDINAL
taxlaw-6682	206	2	michael j. graetz & alvin	PERSON
taxlaw-6682	206	3	c. warren	PERSON
taxlaw-6682	206	4	jr.	PERSON
taxlaw-6682	206	5	145	CARDINAL
taxlaw-6682	206	6	707	CARDINAL
taxlaw-6682	206	7	708	CARDINAL
taxlaw-6682	206	8	2014	DATE
taxlaw-6682	207	1	11:2	CARDINAL
taxlaw-6682	207	2	10	CARDINAL
taxlaw-6682	207	3	integration.52	ORG
taxlaw-6682	208	1	1977	DATE
taxlaw-6682	208	2	three	CARDINAL
taxlaw-6682	208	3	1978	DATE
taxlaw-6682	208	4	the house ways and means committee	ORG
taxlaw-6682	208	5	10%	PERCENT
taxlaw-6682	208	6	20%	PERCENT
taxlaw-6682	208	7	adopted.56	PERSON
taxlaw-6682	208	8	80s and 90s	DATE
taxlaw-6682	208	9	1982	DATE
taxlaw-6682	208	10	the american law institute	ORG
taxlaw-6682	208	11	ali	PERSON
taxlaw-6682	208	12	dpd	ORG
taxlaw-6682	209	1	57	CARDINAL
taxlaw-6682	209	2	1989	DATE
taxlaw-6682	209	3	ali	PERSON
taxlaw-6682	209	4	dpd	ORG
taxlaw-6682	210	1	1993	DATE
taxlaw-6682	210	2	ali	PERSON
taxlaw-6682	210	3	harvard	ORG
taxlaw-6682	210	4	alvin c. warren jr.60	PERSON
taxlaw-6682	210	5	1992	DATE
taxlaw-6682	210	6	treasury	ORG
taxlaw-6682	212	1	1	CARDINAL
taxlaw-6682	213	1	1992	DATE
taxlaw-6682	213	2	treasury	ORG
taxlaw-6682	213	3	1992	DATE
taxlaw-6682	213	4	one	CARDINAL
taxlaw-6682	213	5	four	CARDINAL
taxlaw-6682	213	6	1	CARDINAL
taxlaw-6682	213	7	2	CARDINAL
taxlaw-6682	213	8	3	CARDINAL
taxlaw-6682	213	9	4	CARDINAL
taxlaw-6682	213	10	52	DATE
taxlaw-6682	213	11	1978	DATE
taxlaw-6682	214	1	95th cong.	ORG
taxlaw-6682	215	1	6252	DATE
taxlaw-6682	215	2	1978	DATE
taxlaw-6682	215	3	53	CARDINAL
taxlaw-6682	216	1	jcs-14-77	ORG
taxlaw-6682	216	2	9	CARDINAL
taxlaw-6682	217	1	1977	DATE
taxlaw-6682	218	1	54	CARDINAL
taxlaw-6682	219	1	11-15	DATE
taxlaw-6682	220	1	55	CARDINAL
taxlaw-6682	221	1	2015	DATE
taxlaw-6682	221	2	113th	LAW
taxlaw-6682	222	1	129	CARDINAL
taxlaw-6682	222	2	2014	DATE
taxlaw-6682	223	1	56	CARDINAL
taxlaw-6682	224	1	law inst	PERSON
taxlaw-6682	224	2	the american law institute	ORG
taxlaw-6682	224	3	1982	DATE
taxlaw-6682	225	1	58	CARDINAL
taxlaw-6682	226	1	442	CARDINAL
taxlaw-6682	227	1	59	CARDINAL
taxlaw-6682	228	1	law inst	PERSON
taxlaw-6682	229	1	51	CARDINAL
taxlaw-6682	229	2	1989	DATE
taxlaw-6682	230	1	60	CARDINAL
taxlaw-6682	230	2	law inst	PERSON
taxlaw-6682	230	3	supra	PERSON
taxlaw-6682	230	4	46	CARDINAL
taxlaw-6682	230	5	61	CARDINAL
taxlaw-6682	231	1	u.s. dep’t	GPE
taxlaw-6682	231	2	1992	DATE
taxlaw-6682	233	1	11	CARDINAL
taxlaw-6682	235	1	income.64	GPE
taxlaw-6682	236	1	67	CARDINAL
taxlaw-6682	236	2	december of 1992	DATE
taxlaw-6682	236	3	congress	ORG
taxlaw-6682	236	4	markets.71	PERSON
taxlaw-6682	236	5	shareholders.72	PERSON
taxlaw-6682	237	1	u.s.	GPE
taxlaw-6682	237	2	a [drd	WORK_OF_ART
taxlaw-6682	239	1	2	CARDINAL
taxlaw-6682	239	2	1993	DATE
taxlaw-6682	239	3	ali	PERSON
taxlaw-6682	239	4	1993	DATE
taxlaw-6682	239	5	ali	PERSON
taxlaw-6682	240	1	62	CARDINAL
taxlaw-6682	240	2	108	CARDINAL
taxlaw-6682	241	1	63	CARDINAL
taxlaw-6682	242	1	121	CARDINAL
taxlaw-6682	243	1	64	CARDINAL
taxlaw-6682	245	1	52-53	CARDINAL
taxlaw-6682	245	2	265	CARDINAL
taxlaw-6682	246	1	66	CARDINAL
taxlaw-6682	246	2	reuven s. avi-yonah &	PERSON
taxlaw-6682	246	3	amir c. chenchinski	PERSON
taxlaw-6682	246	4	65	CARDINAL
taxlaw-6682	246	5	3	CARDINAL
taxlaw-6682	246	6	5	DATE
taxlaw-6682	246	7	2011	DATE
taxlaw-6682	247	1	67	CARDINAL
taxlaw-6682	248	1	2015	DATE
taxlaw-6682	248	2	113th	LAW
taxlaw-6682	249	1	129	CARDINAL
taxlaw-6682	249	2	2014	DATE
taxlaw-6682	250	1	68joel	CARDINAL
taxlaw-6682	250	2	slemrod & jon bakija	ORG
taxlaw-6682	250	3	272	CARDINAL
taxlaw-6682	250	4	4th	ORDINAL
taxlaw-6682	252	1	70u.s	CARDINAL
taxlaw-6682	253	1	1992	DATE
taxlaw-6682	254	1	71	CARDINAL
taxlaw-6682	255	1	1	CARDINAL
taxlaw-6682	256	1	2	CARDINAL
taxlaw-6682	256	2	73	CARDINAL
taxlaw-6682	259	1	11:2	CARDINAL
taxlaw-6682	259	2	12	CARDINAL
taxlaw-6682	259	3	the united states	GPE
taxlaw-6682	259	4	u.s.	GPE
taxlaw-6682	259	5	u.s.	GPE
taxlaw-6682	259	6	u.s.	GPE
taxlaw-6682	260	1	states.79	NORP
taxlaw-6682	260	2	the senate finance committee	ORG
taxlaw-6682	260	3	201280	DATE
taxlaw-6682	260	4	2010,81	DATE
taxlaw-6682	261	1	2003	DATE
taxlaw-6682	262	1	bush	PERSON
taxlaw-6682	262	2	75	CARDINAL
taxlaw-6682	263	1	law inst	PERSON
taxlaw-6682	263	2	supra	PERSON
taxlaw-6682	263	3	45	CARDINAL
taxlaw-6682	263	4	176	CARDINAL
taxlaw-6682	264	1	76	CARDINAL
taxlaw-6682	265	1	176	CARDINAL
taxlaw-6682	267	1	174 176	CARDINAL
taxlaw-6682	269	1	174	CARDINAL
taxlaw-6682	270	1	u.s.	GPE
taxlaw-6682	270	2	treasury	ORG
taxlaw-6682	270	3	supra	PERSON
taxlaw-6682	270	4	61	CARDINAL
taxlaw-6682	270	5	218	CARDINAL
taxlaw-6682	273	1	two	CARDINAL
taxlaw-6682	273	2	100	MONEY
taxlaw-6682	274	1	one	CARDINAL
taxlaw-6682	274	2	u.s.	GPE
taxlaw-6682	275	1	one	CARDINAL
taxlaw-6682	275	2	the united states	GPE
taxlaw-6682	276	1	u.s.	GPE
taxlaw-6682	276	2	15 percent	PERCENT
taxlaw-6682	277	1	34 percent	PERCENT
taxlaw-6682	277	2	31 percent	PERCENT
taxlaw-6682	277	3	the 31 percent	PERCENT
taxlaw-6682	278	1	34	MONEY
taxlaw-6682	278	2	100	MONEY
taxlaw-6682	279	1	two	CARDINAL
taxlaw-6682	280	1	one-half	CARDINAL
taxlaw-6682	280	2	33	MONEY
taxlaw-6682	280	3	14.83	MONEY
taxlaw-6682	280	4	47.83	MONEY
taxlaw-6682	281	1	14.83	MONEY
taxlaw-6682	282	1	34 percent	PERCENT
taxlaw-6682	284	1	33	MONEY
taxlaw-6682	285	1	14.83	MONEY
taxlaw-6682	285	2	47.83	MONEY
taxlaw-6682	286	1	7.17	MONEY
taxlaw-6682	286	2	7.66	MONEY
taxlaw-6682	287	1	34 percent	PERCENT
taxlaw-6682	287	2	18.7 percent	PERCENT
taxlaw-6682	287	3	50	MONEY
taxlaw-6682	288	1	79	CARDINAL
taxlaw-6682	289	1	80	CARDINAL
taxlaw-6682	290	1	112th	CARDINAL
taxlaw-6682	291	1	2012	DATE
taxlaw-6682	292	1	81	CARDINAL
taxlaw-6682	293	1	76	CARDINAL
taxlaw-6682	293	2	2010	DATE
taxlaw-6682	294	1	82	CARDINAL
taxlaw-6682	295	1	fiscal year 2004	DATE
taxlaw-6682	295	2	18	CARDINAL
taxlaw-6682	295	3	2003	DATE
taxlaw-6682	296	1	83	DATE
taxlaw-6682	296	2	u.s.	GPE
taxlaw-6682	296	3	treasury	ORG
taxlaw-6682	296	4	supra	PERSON
taxlaw-6682	296	5	61	CARDINAL
taxlaw-6682	296	6	15	CARDINAL
taxlaw-6682	298	1	13	CARDINAL
taxlaw-6682	298	2	eda	ORG
taxlaw-6682	299	1	eda	ORG
taxlaw-6682	300	1	u.s.	GPE
taxlaw-6682	301	1	bush	PERSON
taxlaw-6682	301	2	up to 15%	PERCENT
taxlaw-6682	301	3	20%).84	CARDINAL
taxlaw-6682	301	4	the end of 2008	DATE
taxlaw-6682	301	5	four additional years	DATE
taxlaw-6682	301	6	permanent.85	ORG
taxlaw-6682	301	7	2005	DATE
taxlaw-6682	301	8	two	CARDINAL
taxlaw-6682	302	1	first	ORDINAL
taxlaw-6682	302	2	75%	PERCENT
taxlaw-6682	302	3	eda	ORG
taxlaw-6682	302	4	second	ORDINAL
taxlaw-6682	302	5	level.87	PRODUCT
taxlaw-6682	302	6	2011	DATE
taxlaw-6682	302	7	the senate finance committee	ORG
taxlaw-6682	303	1	auerbach	PERSON
taxlaw-6682	303	2	graetz	PERSON
taxlaw-6682	303	3	eda).91 1	DATE
taxlaw-6682	303	4	hatch	ORG
taxlaw-6682	303	5	2017	CARDINAL
taxlaw-6682	303	6	2014	DATE
taxlaw-6682	303	7	the senate finance committee	ORG
taxlaw-6682	303	8	dpd	ORG
taxlaw-6682	303	9	2016	DATE
taxlaw-6682	303	10	84	CARDINAL
taxlaw-6682	304	1	2015	DATE
taxlaw-6682	304	2	113th	LAW
taxlaw-6682	304	3	134	CARDINAL
taxlaw-6682	304	4	2014	DATE
taxlaw-6682	305	1	85	CARDINAL
taxlaw-6682	305	2	34	CARDINAL
taxlaw-6682	305	3	18	DATE
taxlaw-6682	306	1	20 percent	PERCENT
taxlaw-6682	307	1	86	CARDINAL
taxlaw-6682	307	2	america	GPE
taxlaw-6682	307	3	2005	DATE
taxlaw-6682	308	1	87	CARDINAL
taxlaw-6682	309	1	55	DATE
taxlaw-6682	311	1	the s. committee on finance	ORG
taxlaw-6682	311	2	112th	CARDINAL
taxlaw-6682	312	1	46 (2011	DATE
taxlaw-6682	312	2	alan j. auerbach	PERSON
taxlaw-6682	313	1	89	CARDINAL
taxlaw-6682	314	1	75	DATE
taxlaw-6682	314	2	michael j. graetz	PERSON
taxlaw-6682	315	1	90	CARDINAL
taxlaw-6682	316	1	86	DATE
taxlaw-6682	316	2	michael j. graetz	PERSON
taxlaw-6682	317	1	91	CARDINAL
taxlaw-6682	318	1	12	CARDINAL
taxlaw-6682	319	1	92	CARDINAL
taxlaw-6682	320	1	2015	DATE
taxlaw-6682	320	2	113th	LAW
taxlaw-6682	320	3	134	CARDINAL
taxlaw-6682	320	4	2014	DATE
taxlaw-6682	321	1	93	CARDINAL
taxlaw-6682	323	1	11:2	CARDINAL
taxlaw-6682	323	2	14	CARDINAL
taxlaw-6682	323	3	dpd	ORG
taxlaw-6682	323	4	35%	PERCENT
taxlaw-6682	325	1	u.s.	GPE
taxlaw-6682	326	1	senate	ORG
taxlaw-6682	326	2	2017	CARDINAL
taxlaw-6682	326	3	0%	PERCENT
taxlaw-6682	326	4	congress	ORG
taxlaw-6682	327	1	zero percent	PERCENT
taxlaw-6682	327	2	94	CARDINAL
taxlaw-6682	327	3	kyle pomerleau	PERSON
taxlaw-6682	328	1	jan. 20,	DATE
taxlaw-6682	328	2	2016	DATE
taxlaw-6682	329	1	95	CARDINAL
taxlaw-6682	330	1	d.	NORP
taxlaw-6682	330	2	96	CARDINAL
taxlaw-6682	330	3	andrew velarde	PERSON
taxlaw-6682	330	4	35 percent	PERCENT
taxlaw-6682	330	5	apr. 13	DATE
taxlaw-6682	330	6	2016	DATE
taxlaw-6682	331	1	one	CARDINAL
taxlaw-6682	331	2	stephen k. cooper & dylan f. moroses	PERSON
taxlaw-6682	331	3	sept. 9,	DATE
taxlaw-6682	331	4	2016	DATE
taxlaw-6682	332	1	97	CARDINAL
taxlaw-6682	332	2	law inst	PERSON
taxlaw-6682	332	3	supra	PERSON
taxlaw-6682	332	4	46	DATE
taxlaw-6682	332	5	163	CARDINAL
taxlaw-6682	333	1	98	CARDINAL
taxlaw-6682	333	2	u.s.	GPE
taxlaw-6682	333	3	treasury	ORG
taxlaw-6682	333	4	supra	PERSON
taxlaw-6682	333	5	61	CARDINAL
taxlaw-6682	333	6	105	CARDINAL
taxlaw-6682	334	1	99	CARDINAL
taxlaw-6682	334	2	pomerleau	ORG
taxlaw-6682	334	3	supra	PERSON
taxlaw-6682	334	4	94	CARDINAL
taxlaw-6682	335	1	reuven avi-yonah	PERSON
taxlaw-6682	335	2	151	CARDINAL
taxlaw-6682	335	3	505	CARDINAL
taxlaw-6682	335	4	2016	CARDINAL
taxlaw-6682	335	5	2016	CARDINAL
taxlaw-6682	336	1	100	CARDINAL
taxlaw-6682	336	2	1	CARDINAL
taxlaw-6682	336	3	3	CARDINAL
taxlaw-6682	337	1	101	CARDINAL
taxlaw-6682	338	1	d.	NORP
taxlaw-6682	338	2	section 501	LAW
taxlaw-6682	338	3	521	CARDINAL
taxlaw-6682	339	1	a taxable year	DATE
taxlaw-6682	340	1	the taxable year	DATE
taxlaw-6682	340	2	prior taxable years beginning after december 31, 2018	DATE
taxlaw-6682	342	1	the taxable year	DATE
taxlaw-6682	342	2	prior taxable years beginning after december 31, 2018	DATE
taxlaw-6682	345	1	15	CARDINAL
taxlaw-6682	345	2	first	ORDINAL
taxlaw-6682	345	3	second	ORDINAL
taxlaw-6682	345	4	dpd	ORG
taxlaw-6682	345	5	0%	PERCENT
taxlaw-6682	345	6	one	CARDINAL
taxlaw-6682	346	1	the united states	GPE
taxlaw-6682	346	2	u.s.	GPE
taxlaw-6682	347	1	eda	ORG
taxlaw-6682	347	2	2003	DATE
taxlaw-6682	347	3	bush	PERSON
taxlaw-6682	347	4	the united states	GPE
taxlaw-6682	348	1	more than zero	CARDINAL
taxlaw-6682	349	1	the early days	DATE
taxlaw-6682	349	2	u.s.	GPE
taxlaw-6682	349	3	congress	ORG
taxlaw-6682	349	4	first	ORDINAL
taxlaw-6682	352	1	70%	PERCENT
taxlaw-6682	352	2	46%	PERCENT
taxlaw-6682	352	3	more than 84%.103	CARDINAL
taxlaw-6682	352	4	entities.105	PRODUCT
taxlaw-6682	354	1	less than half	CARDINAL
taxlaw-6682	354	2	102	CARDINAL
taxlaw-6682	354	3	103	CARDINAL
taxlaw-6682	354	4	stephen schwarz & daniel	ORG
taxlaw-6682	354	5	j. lathrope	PERSON
taxlaw-6682	354	6	8	CARDINAL
taxlaw-6682	354	7	8th	ORDINAL
taxlaw-6682	354	8	2012	DATE
taxlaw-6682	355	1	104	CARDINAL
taxlaw-6682	355	2	slemrod & bakija	ORG
taxlaw-6682	355	3	68	CARDINAL
taxlaw-6682	355	4	270 105	CARDINAL
taxlaw-6682	356	1	one	CARDINAL
taxlaw-6682	360	1	one	CARDINAL
taxlaw-6682	363	1	8	DATE
taxlaw-6682	364	1	11:2	CARDINAL
taxlaw-6682	364	2	16	CARDINAL
taxlaw-6682	365	1	108	CARDINAL
taxlaw-6682	365	2	2008	DATE
taxlaw-6682	366	1	second	ORDINAL
taxlaw-6682	367	1	2014	DATE
taxlaw-6682	367	2	republican	NORP
taxlaw-6682	368	1	dpd	ORG
taxlaw-6682	370	1	dpd	ORG
taxlaw-6682	373	1	113	CARDINAL
taxlaw-6682	373	2	106	CARDINAL
taxlaw-6682	373	3	michael cooper et al	PERSON
taxlaw-6682	373	4	the united states	GPE
taxlaw-6682	373	5	30	CARDINAL
taxlaw-6682	374	1	91-92	CARDINAL
taxlaw-6682	374	2	1 (	PERCENT
taxlaw-6682	374	3	2016	CARDINAL
taxlaw-6682	375	1	107	CARDINAL
taxlaw-6682	375	2	matthew smith et al	PERSON
taxlaw-6682	375	3	the 21st century	DATE
taxlaw-6682	375	4	9 (	PERCENT
taxlaw-6682	376	1	108	CARDINAL
taxlaw-6682	377	1	slemrod & bakija	ORG
taxlaw-6682	377	2	68	CARDINAL
taxlaw-6682	377	3	270	CARDINAL
taxlaw-6682	379	1	109	CARDINAL
taxlaw-6682	379	2	steven a. bank	PERSON
taxlaw-6682	379	3	1861	DATE
taxlaw-6682	379	4	2010	DATE
taxlaw-6682	380	1	110 i.r.c	QUANTITY
taxlaw-6682	381	1	531	CARDINAL
taxlaw-6682	381	2	2012	DATE
taxlaw-6682	385	1	soi	ORG
taxlaw-6682	385	2	irs	ORG
taxlaw-6682	385	3	apr. 15, 2015	DATE
taxlaw-6682	386	1	112	CARDINAL
taxlaw-6682	386	2	edward d. kleinbard	PERSON
taxlaw-6682	386	3	152	CARDINAL
taxlaw-6682	386	4	957	CARDINAL
taxlaw-6682	386	5	960	CARDINAL
taxlaw-6682	386	6	2016	CARDINAL
taxlaw-6682	387	1	113	CARDINAL
taxlaw-6682	388	1	orrin hatch	PERSON
taxlaw-6682	388	2	bloomberg bna tax policy event	ORG
taxlaw-6682	388	3	feb. 24	DATE
taxlaw-6682	388	4	2016	DATE
taxlaw-6682	390	1	17	CARDINAL
taxlaw-6682	393	1	dpd	ORG
taxlaw-6682	394	1	1	CARDINAL
taxlaw-6682	394	2	the united states	GPE
taxlaw-6682	394	3	2	CARDINAL
taxlaw-6682	394	4	3	CARDINAL
taxlaw-6682	394	5	dpd	ORG
taxlaw-6682	396	1	u.s.	GPE
taxlaw-6682	397	1	1	CARDINAL
taxlaw-6682	397	2	the united states	GPE
taxlaw-6682	397	3	first	ORDINAL
taxlaw-6682	399	1	dpd	ORG
taxlaw-6682	399	2	u.s.	GPE
taxlaw-6682	406	1	one	CARDINAL
taxlaw-6682	406	2	dpd	ORG
taxlaw-6682	406	3	eda	ORG
taxlaw-6682	406	4	i.	PERSON
taxlaw-6682	407	1	eight	CARDINAL
taxlaw-6682	407	2	114	CARDINAL
taxlaw-6682	407	3	112	CARDINAL
taxlaw-6682	407	4	958	CARDINAL
taxlaw-6682	407	5	schwarz & lathrope	ORG
taxlaw-6682	407	6	103	CARDINAL
taxlaw-6682	407	7	11	CARDINAL
taxlaw-6682	407	8	115	CARDINAL
taxlaw-6682	407	9	schwarz & lathrope	ORG
taxlaw-6682	407	10	103	CARDINAL
taxlaw-6682	407	11	17	CARDINAL
taxlaw-6682	408	1	116	CARDINAL
taxlaw-6682	409	1	law inst	PERSON
taxlaw-6682	409	2	supra	PERSON
taxlaw-6682	409	3	45	CARDINAL
taxlaw-6682	409	4	63	DATE
taxlaw-6682	410	1	117	CARDINAL
taxlaw-6682	411	1	61	DATE
taxlaw-6682	412	1	118	CARDINAL
taxlaw-6682	412	2	law inst	PERSON
taxlaw-6682	412	3	supra	PERSON
taxlaw-6682	412	4	45	CARDINAL
taxlaw-6682	412	5	18	CARDINAL
taxlaw-6682	413	1	11:2	CARDINAL
taxlaw-6682	413	2	18	CARDINAL
taxlaw-6682	416	1	2	CARDINAL
taxlaw-6682	416	2	second	ORDINAL
taxlaw-6682	417	1	dpd	ORG
taxlaw-6682	421	1	3	CARDINAL
taxlaw-6682	421	2	third	ORDINAL
taxlaw-6682	422	1	dpd	ORG
taxlaw-6682	424	1	u.s.	GPE
taxlaw-6682	424	2	one	CARDINAL
taxlaw-6682	424	3	119	CARDINAL
taxlaw-6682	424	4	reuven s. avi-yonah	PERSON
taxlaw-6682	424	5	44	CARDINAL
taxlaw-6682	425	1	196	CARDINAL
taxlaw-6682	425	2	213	CARDINAL
taxlaw-6682	425	3	1990	DATE
taxlaw-6682	426	1	120	CARDINAL
taxlaw-6682	426	2	alvin warren	PERSON
taxlaw-6682	426	3	94	CARDINAL
taxlaw-6682	427	1	l. rev	PERSON
taxlaw-6682	427	2	719	CARDINAL
taxlaw-6682	427	3	777–78	CARDINAL
taxlaw-6682	427	4	1981	DATE
taxlaw-6682	428	1	121	CARDINAL
taxlaw-6682	428	2	law inst	PERSON
taxlaw-6682	428	3	supra	PERSON
taxlaw-6682	428	4	45	CARDINAL
taxlaw-6682	428	5	10	CARDINAL
taxlaw-6682	429	1	122	CARDINAL
taxlaw-6682	429	2	supra	PERSON
taxlaw-6682	429	3	120	CARDINAL
taxlaw-6682	429	4	750	CARDINAL
taxlaw-6682	429	5	123	CARDINAL
taxlaw-6682	429	6	u.s.	GPE
taxlaw-6682	429	7	treasury	ORG
taxlaw-6682	429	8	supra	PERSON
taxlaw-6682	429	9	61	CARDINAL
taxlaw-6682	429	10	87	DATE
taxlaw-6682	430	1	124	CARDINAL
taxlaw-6682	430	2	a united states	GPE
taxlaw-6682	432	1	1248(a)(2	CARDINAL
taxlaw-6682	434	1	67	CARDINAL
taxlaw-6682	434	2	1992	DATE
taxlaw-6682	436	1	19	CARDINAL
taxlaw-6682	436	2	dpd	ORG
taxlaw-6682	439	1	today	DATE
taxlaw-6682	441	1	4	CARDINAL
taxlaw-6682	441	2	one	CARDINAL
taxlaw-6682	441	3	third	ORDINAL
taxlaw-6682	444	1	first	ORDINAL
taxlaw-6682	444	2	congress	ORG
taxlaw-6682	444	3	second	ORDINAL
taxlaw-6682	445	1	126	CARDINAL
taxlaw-6682	445	2	schwarz & lathrope	ORG
taxlaw-6682	445	3	103	CARDINAL
taxlaw-6682	445	4	21	CARDINAL
taxlaw-6682	446	1	127	CARDINAL
taxlaw-6682	446	2	law inst	PERSON
taxlaw-6682	446	3	supra	PERSON
taxlaw-6682	446	4	125	CARDINAL
taxlaw-6682	446	5	69	CARDINAL
taxlaw-6682	447	1	128	CARDINAL
taxlaw-6682	447	2	reuven avi-yonah	PERSON
taxlaw-6682	447	3	2–3	CARDINAL
taxlaw-6682	449	1	281	CARDINAL
taxlaw-6682	449	2	2010	DATE
taxlaw-6682	450	1	129	CARDINAL
taxlaw-6682	450	2	kurt hartmann	PERSON
taxlaw-6682	450	3	6	CARDINAL
taxlaw-6682	451	1	l.j	PERSON
taxlaw-6682	451	2	159	CARDINAL
taxlaw-6682	451	3	1993	DATE
taxlaw-6682	452	1	130	CARDINAL
taxlaw-6682	452	2	19	CARDINAL
taxlaw-6682	452	3	3	CARDINAL
taxlaw-6682	452	4	131	CARDINAL
taxlaw-6682	452	5	supra	PERSON
taxlaw-6682	452	6	129	CARDINAL
taxlaw-6682	452	7	198	CARDINAL
taxlaw-6682	453	1	11:2	CARDINAL
taxlaw-6682	453	2	20	CARDINAL
taxlaw-6682	453	3	dpd	ORG
taxlaw-6682	453	4	dpd	ORG
taxlaw-6682	454	1	one	CARDINAL
taxlaw-6682	454	2	dpd	ORG
taxlaw-6682	455	1	dpd	ORG
taxlaw-6682	456	1	1	CARDINAL
taxlaw-6682	456	2	dpd	ORG
taxlaw-6682	456	3	dpd	ORG
taxlaw-6682	456	4	u.s.	GPE
taxlaw-6682	457	1	133	CARDINAL
taxlaw-6682	458	1	dpd	ORG
taxlaw-6682	458	2	dpd	ORG
taxlaw-6682	458	3	u.s.	GPE
taxlaw-6682	458	4	fasb	ORG
taxlaw-6682	458	5	u.s.	GPE
taxlaw-6682	458	6	fasb	ORG
taxlaw-6682	459	1	fasb	ORG
taxlaw-6682	459	2	1	CARDINAL
taxlaw-6682	459	3	2	CARDINAL
taxlaw-6682	459	4	shareholders.137	GPE
taxlaw-6682	459	5	one	CARDINAL
taxlaw-6682	459	6	second	ORDINAL
taxlaw-6682	460	1	first	ORDINAL
taxlaw-6682	460	2	132	CARDINAL
taxlaw-6682	460	3	martin a. sullivan	PERSON
taxlaw-6682	460	4	u.s.	GPE
taxlaw-6682	460	5	150	CARDINAL
taxlaw-6682	460	6	739	CARDINAL
taxlaw-6682	460	7	739	CARDINAL
taxlaw-6682	460	8	2016	CARDINAL
taxlaw-6682	461	1	133	CARDINAL
taxlaw-6682	461	2	112	CARDINAL
taxlaw-6682	461	3	958	CARDINAL
taxlaw-6682	462	1	134	CARDINAL
taxlaw-6682	465	1	60	CARDINAL
taxlaw-6682	465	2	2015	CARDINAL
taxlaw-6682	466	1	137	CARDINAL
taxlaw-6682	466	2	1.2	CARDINAL
taxlaw-6682	466	3	2013	DATE
taxlaw-6682	468	1	138	CARDINAL
taxlaw-6682	468	2	sullivan	PERSON
taxlaw-6682	468	3	supra	PERSON
taxlaw-6682	468	4	132	CARDINAL
taxlaw-6682	470	1	21	CARDINAL
taxlaw-6682	470	2	dpd	ORG
taxlaw-6682	472	1	two	CARDINAL
taxlaw-6682	473	1	first	ORDINAL
taxlaw-6682	473	2	the united states	GPE
taxlaw-6682	473	3	second	ORDINAL
taxlaw-6682	474	1	the united states	GPE
taxlaw-6682	475	1	u.s.	GPE
taxlaw-6682	476	1	u.s.	GPE
taxlaw-6682	476	2	2	CARDINAL
taxlaw-6682	476	3	u.s.	GPE
taxlaw-6682	476	4	u.s.	GPE
taxlaw-6682	476	5	u.s.	GPE
taxlaw-6682	476	6	no more than half	CARDINAL
taxlaw-6682	479	1	u.s.	GPE
taxlaw-6682	479	2	u.s.	GPE
taxlaw-6682	479	3	u.s.	GPE
taxlaw-6682	479	4	dpd	ORG
taxlaw-6682	480	1	the united states	GPE
taxlaw-6682	482	1	dpd	ORG
taxlaw-6682	482	2	u.s.	GPE
taxlaw-6682	483	1	u.s.	GPE
taxlaw-6682	484	1	u.s.	GPE
taxlaw-6682	484	2	u.s.	GPE
taxlaw-6682	485	1	u.s.	GPE
taxlaw-6682	485	2	u.s.	GPE
taxlaw-6682	485	3	first	ORDINAL
taxlaw-6682	486	1	139	CARDINAL
taxlaw-6682	486	2	avi-yonah & chenchinski	ORG
taxlaw-6682	486	3	66	CARDINAL
taxlaw-6682	486	4	7	CARDINAL
taxlaw-6682	486	5	140	CARDINAL
taxlaw-6682	486	6	reuven s. avi-yonah	PERSON
taxlaw-6682	486	7	6	CARDINAL
taxlaw-6682	489	1	462	CARDINAL
taxlaw-6682	489	2	2015	DATE
taxlaw-6682	490	1	141	CARDINAL
taxlaw-6682	491	1	2015	DATE
taxlaw-6682	491	2	113th	LAW
taxlaw-6682	491	3	252	CARDINAL
taxlaw-6682	491	4	2014	DATE
taxlaw-6682	492	1	142	CARDINAL
taxlaw-6682	492	2	sullivan & cromwell	ORG
taxlaw-6682	492	3	2	CARDINAL
taxlaw-6682	492	4	6	DATE
taxlaw-6682	493	1	11:2	CARDINAL
taxlaw-6682	493	2	22	CARDINAL
taxlaw-6682	495	1	c. imputation	PERSON
taxlaw-6682	495	2	dpd	ORG
taxlaw-6682	495	3	dpd	ORG
taxlaw-6682	495	4	dpd	ORG
taxlaw-6682	495	5	dpd	ORG
taxlaw-6682	496	1	144	CARDINAL
taxlaw-6682	497	1	dpd	ORG
taxlaw-6682	502	1	u.s.	GPE
taxlaw-6682	504	1	iv.tax	ORG
taxlaw-6682	505	1	143	CARDINAL
taxlaw-6682	506	1	law inst	PERSON
taxlaw-6682	506	2	supra	PERSON
taxlaw-6682	506	3	4546	CARDINAL
taxlaw-6682	506	4	yearly	DATE
taxlaw-6682	507	1	james r. haney	PERSON
taxlaw-6682	507	2	30	CARDINAL
taxlaw-6682	507	3	345	CARDINAL
taxlaw-6682	507	4	346	CARDINAL
taxlaw-6682	507	5	1977	DATE
taxlaw-6682	508	1	144	CARDINAL
taxlaw-6682	508	2	avi-yonah & chenchinski	ORG
taxlaw-6682	508	3	66	CARDINAL
taxlaw-6682	508	4	14	CARDINAL
taxlaw-6682	508	5	lee a. sheppard	PERSON
taxlaw-6682	508	6	27	CARDINAL
taxlaw-6682	508	7	637	CARDINAL
taxlaw-6682	508	8	644	CARDINAL
taxlaw-6682	508	9	1985	DATE
taxlaw-6682	509	1	145	CARDINAL
taxlaw-6682	509	2	law inst	PERSON
taxlaw-6682	509	3	supra	PERSON
taxlaw-6682	509	4	4546	CARDINAL
taxlaw-6682	509	5	46at	ORDINAL
taxlaw-6682	509	6	61-62	PERCENT
taxlaw-6682	510	1	146	CARDINAL
taxlaw-6682	511	1	dpd	ORG
taxlaw-6682	514	1	inst	PERSON
taxlaw-6682	516	1	10	CARDINAL
taxlaw-6682	516	2	5	CARDINAL
taxlaw-6682	516	3	51	DATE
taxlaw-6682	516	4	55-56	CARDINAL
taxlaw-6682	516	5	1993	DATE
taxlaw-6682	517	1	147	CARDINAL
taxlaw-6682	517	2	john d. mcdonald	PERSON
taxlaw-6682	517	3	hatch	ORG
taxlaw-6682	517	4	6	CARDINAL
taxlaw-6682	518	1	148	CARDINAL
taxlaw-6682	518	2	richard goode	PERSON
taxlaw-6682	518	3	55	CARDINAL
taxlaw-6682	518	4	1947	DATE
taxlaw-6682	520	1	23	CARDINAL
taxlaw-6682	520	2	the united states	GPE
taxlaw-6682	520	3	u.s.	GPE
taxlaw-6682	521	1	u.s.	GPE
taxlaw-6682	523	1	1	CARDINAL
taxlaw-6682	523	2	dpd	ORG
taxlaw-6682	524	1	u.s. mne	GPE
taxlaw-6682	525	1	the united states	GPE
taxlaw-6682	525	2	ftc	ORG
taxlaw-6682	526	1	149	CARDINAL
taxlaw-6682	526	2	graetz & warren jr.	ORG
taxlaw-6682	526	3	europe	LOC
taxlaw-6682	526	4	9	CARDINAL
taxlaw-6682	526	5	1209–10	CARDINAL
taxlaw-6682	527	1	europe	LOC
taxlaw-6682	527	2	european	NORP
taxlaw-6682	528	1	graetz	PERSON
taxlaw-6682	528	2	warren	PERSON
taxlaw-6682	528	3	jr.	PERSON
taxlaw-6682	528	4	ec	ORG
taxlaw-6682	542	1	the years	DATE
taxlaw-6682	543	1	ec	ORG
taxlaw-6682	545	1	11:2	CARDINAL
taxlaw-6682	545	2	24	CARDINAL
taxlaw-6682	545	3	the u.s. mne	ORG
taxlaw-6682	546	1	u.s.	GPE
taxlaw-6682	546	2	the united states	GPE
taxlaw-6682	547	1	ftc	ORG
taxlaw-6682	547	2	dpd	ORG
taxlaw-6682	547	3	u.s.	GPE
taxlaw-6682	548	1	u.s.	GPE
taxlaw-6682	548	2	ftc	ORG
taxlaw-6682	548	3	u.s.	GPE
taxlaw-6682	549	1	u.s.	GPE
taxlaw-6682	549	2	dpd	ORG
taxlaw-6682	550	1	u.s.	GPE
taxlaw-6682	550	2	u.s.	GPE
taxlaw-6682	551	1	1992	DATE
taxlaw-6682	551	2	treasury	ORG
taxlaw-6682	551	3	the united states	GPE
taxlaw-6682	552	1	151	CARDINAL
taxlaw-6682	552	2	ftc	ORG
taxlaw-6682	553	1	the united states	GPE
taxlaw-6682	554	1	u.s.	GPE
taxlaw-6682	554	2	u.s.	GPE
taxlaw-6682	555	1	u.s.	GPE
taxlaw-6682	555	2	u.s.	GPE
taxlaw-6682	555	3	u.s.	GPE
taxlaw-6682	556	1	dpd	ORG
taxlaw-6682	557	1	dpd	ORG
taxlaw-6682	557	2	u.s.	GPE
taxlaw-6682	557	3	zero	CARDINAL
taxlaw-6682	559	1	u.s.	GPE
taxlaw-6682	561	1	dpd	ORG
taxlaw-6682	561	2	u.s.	GPE
taxlaw-6682	561	3	u.s.	GPE
taxlaw-6682	562	1	u.s.	GPE
taxlaw-6682	566	1	u.s.	GPE
taxlaw-6682	566	2	u.s.	GPE
taxlaw-6682	567	1	2	CARDINAL
taxlaw-6682	567	2	u.s.	GPE
taxlaw-6682	567	3	the united states	GPE
taxlaw-6682	567	4	150	CARDINAL
taxlaw-6682	568	1	law inst	PERSON
taxlaw-6682	568	2	supra	PERSON
taxlaw-6682	568	3	45	CARDINAL
taxlaw-6682	568	4	180	CARDINAL
taxlaw-6682	569	1	151	CARDINAL
taxlaw-6682	569	2	u.s.	GPE
taxlaw-6682	569	3	treasury	ORG
taxlaw-6682	569	4	supra	PERSON
taxlaw-6682	569	5	61	CARDINAL
taxlaw-6682	569	6	77	CARDINAL
taxlaw-6682	570	1	152	CARDINAL
taxlaw-6682	570	2	u.s.	GPE
taxlaw-6682	571	1	7(1	CARDINAL
taxlaw-6682	571	2	2016	CARDINAL
taxlaw-6682	572	1	153	CARDINAL
taxlaw-6682	572	2	u.s.	GPE
taxlaw-6682	574	1	2016	CARDINAL
taxlaw-6682	576	1	25	CARDINAL
taxlaw-6682	576	2	u.s.	GPE
taxlaw-6682	577	1	dpd	ORG
taxlaw-6682	578	1	dpd	ORG
taxlaw-6682	579	1	first	ORDINAL
taxlaw-6682	579	2	u.s.	GPE
taxlaw-6682	580	1	u.s.	GPE
taxlaw-6682	580	2	u.s.	GPE
taxlaw-6682	580	3	u.s.	GPE
taxlaw-6682	580	4	u.s.	GPE
taxlaw-6682	581	1	u.s.	GPE
taxlaw-6682	581	2	dpd	ORG
taxlaw-6682	582	1	u.s.	GPE
taxlaw-6682	582	2	u.s.	GPE
taxlaw-6682	583	1	the united states	GPE
taxlaw-6682	583	2	the united states	GPE
taxlaw-6682	583	3	one	CARDINAL
taxlaw-6682	585	1	u.s.	GPE
taxlaw-6682	586	1	two	CARDINAL
taxlaw-6682	587	1	first	ORDINAL
taxlaw-6682	588	1	second	ORDINAL
taxlaw-6682	588	2	154	CARDINAL
taxlaw-6682	588	3	george n. carlson	PERSON
taxlaw-6682	588	4	11	CARDINAL
taxlaw-6682	588	5	w. res	PERSON
taxlaw-6682	589	1	j. int’l l. 535	PERSON
taxlaw-6682	589	2	557	CARDINAL
taxlaw-6682	589	3	1979	DATE
taxlaw-6682	590	1	155	CARDINAL
taxlaw-6682	591	1	cin	ORG
taxlaw-6682	591	2	u.s.	GPE
taxlaw-6682	591	3	dpd	ORG
taxlaw-6682	592	1	156	CARDINAL
taxlaw-6682	592	2	avi-yonah & chenchinski	ORG
taxlaw-6682	592	3	66	CARDINAL
taxlaw-6682	592	4	11	CARDINAL
taxlaw-6682	593	1	157	CARDINAL
taxlaw-6682	593	2	reuven avi-yonah et al.	PERSON
taxlaw-6682	593	3	u.s.	GPE
taxlaw-6682	593	4	132	CARDINAL
taxlaw-6682	593	5	3d	CARDINAL
taxlaw-6682	593	6	2010	DATE
taxlaw-6682	594	1	158	CARDINAL
taxlaw-6682	594	2	u.s.	GPE
taxlaw-6682	594	3	treasury	ORG
taxlaw-6682	594	4	supra	PERSON
taxlaw-6682	594	5	61	CARDINAL
taxlaw-6682	594	6	79	CARDINAL
taxlaw-6682	599	1	biddle v. commissioner	PERSON
taxlaw-6682	599	2	u.s.	GPE
taxlaw-6682	599	3	u.s.	GPE
taxlaw-6682	600	1	u.k.	GPE
taxlaw-6682	600	2	u.k.	GPE
taxlaw-6682	601	1	u.s.	GPE
taxlaw-6682	602	1	biddle v. comm’r	PERSON
taxlaw-6682	602	2	302	CARDINAL
taxlaw-6682	602	3	573	CARDINAL
taxlaw-6682	602	4	581	CARDINAL
taxlaw-6682	602	5	1938	DATE
taxlaw-6682	603	1	british	NORP
taxlaw-6682	603	2	11:2	CARDINAL
taxlaw-6682	603	3	26	CARDINAL
taxlaw-6682	603	4	the united states	GPE
taxlaw-6682	603	5	dpd	ORG
taxlaw-6682	604	1	u.s.	GPE
taxlaw-6682	606	1	u.s.	GPE
taxlaw-6682	606	2	2017	CARDINAL
taxlaw-6682	606	3	u.s.	GPE
taxlaw-6682	606	4	u.s.	GPE
taxlaw-6682	606	5	u.s.	GPE
taxlaw-6682	606	6	mnes vis-à-vis foreign competitors	ORG
taxlaw-6682	606	7	twenty-eight	CARDINAL
taxlaw-6682	606	8	thirty-four	CARDINAL
taxlaw-6682	606	9	oecd	ORG
taxlaw-6682	606	10	the united states	GPE
taxlaw-6682	606	11	u.s.	GPE
taxlaw-6682	606	12	u.s.	GPE
taxlaw-6682	606	13	repatriation.164	NORP
taxlaw-6682	606	14	the united states	GPE
taxlaw-6682	606	15	the united states	GPE
taxlaw-6682	607	1	u.s. mnes	GPE
taxlaw-6682	607	2	u.s.	GPE
taxlaw-6682	607	3	u.s.	GPE
taxlaw-6682	609	1	british	NORP
taxlaw-6682	610	1	159	CARDINAL
taxlaw-6682	610	2	u.s.	GPE
taxlaw-6682	611	1	2(4	CARDINAL
taxlaw-6682	611	2	2016	CARDINAL
taxlaw-6682	612	1	the united kingdom	GPE
taxlaw-6682	612	2	reuven s. avi-yonah	PERSON
taxlaw-6682	612	3	three	CARDINAL
taxlaw-6682	612	4	one	CARDINAL
taxlaw-6682	613	1	2	CARDINAL
taxlaw-6682	616	1	516	CARDINAL
taxlaw-6682	616	2	2016	DATE
taxlaw-6682	617	1	160	CARDINAL
taxlaw-6682	617	2	bret wells	PERSON
taxlaw-6682	617	3	20	CARDINAL
taxlaw-6682	617	4	fla	GPE
taxlaw-6682	618	1	70	CARDINAL
taxlaw-6682	618	2	107	CARDINAL
taxlaw-6682	618	3	2016	CARDINAL
taxlaw-6682	618	4	the united kingdom	GPE
taxlaw-6682	619	1	the united kingdom	GPE
taxlaw-6682	619	2	uk	GPE
taxlaw-6682	620	1	161	CARDINAL
taxlaw-6682	620	2	26 i.r.c	QUANTITY
taxlaw-6682	621	1	2017	CARDINAL
taxlaw-6682	622	1	162	CARDINAL
taxlaw-6682	622	2	30	CARDINAL
taxlaw-6682	622	3	28	CARDINAL
taxlaw-6682	623	1	163	CARDINAL
taxlaw-6682	624	1	2015	DATE
taxlaw-6682	624	2	113th	LAW
taxlaw-6682	624	3	252	CARDINAL
taxlaw-6682	624	4	2014	DATE
taxlaw-6682	625	1	164	CARDINAL
taxlaw-6682	626	1	241	CARDINAL
taxlaw-6682	627	1	27	CARDINAL
taxlaw-6682	628	1	u.s.	GPE
taxlaw-6682	628	2	u.s.	GPE
taxlaw-6682	628	3	two	CARDINAL
taxlaw-6682	628	4	100	MONEY
taxlaw-6682	629	1	first	ORDINAL
taxlaw-6682	629	2	second	ORDINAL
taxlaw-6682	631	1	1956	DATE
taxlaw-6682	631	2	united states corporations	ORG
taxlaw-6682	633	1	american	NORP
taxlaw-6682	633	2	the united states	GPE
taxlaw-6682	634	1	american	NORP
taxlaw-6682	634	2	illinois	GPE
taxlaw-6682	634	3	france	GPE
taxlaw-6682	634	4	french	NORP
taxlaw-6682	635	1	u.s.	GPE
taxlaw-6682	636	1	171	CARDINAL
taxlaw-6682	637	1	165	CARDINAL
taxlaw-6682	638	1	112th	CARDINAL
taxlaw-6682	639	1	10 (2011	DATE
taxlaw-6682	639	2	james r. hines	PERSON
taxlaw-6682	639	3	jr.	PERSON
taxlaw-6682	640	1	166	CARDINAL
taxlaw-6682	640	2	mcdonald	ORG
taxlaw-6682	640	3	supra	PERSON
taxlaw-6682	640	4	147	CARDINAL
taxlaw-6682	640	5	4	CARDINAL
taxlaw-6682	640	6	167	CARDINAL
taxlaw-6682	641	1	112th	CARDINAL
taxlaw-6682	642	1	3 (2011	DATE
taxlaw-6682	642	2	reuven s. avi-yonah	PERSON
taxlaw-6682	643	1	168	CARDINAL
taxlaw-6682	643	2	slemrod & bakija	ORG
taxlaw-6682	643	3	68	CARDINAL
taxlaw-6682	643	4	89	CARDINAL
taxlaw-6682	644	1	169	CARDINAL
taxlaw-6682	644	2	stanley s. surrey	PERSON
taxlaw-6682	644	3	56	CARDINAL
taxlaw-6682	645	1	l. rev	PERSON
taxlaw-6682	645	2	815, 817818	CARDINAL
taxlaw-6682	645	3	1956	DATE
taxlaw-6682	646	1	170	CARDINAL
taxlaw-6682	647	1	815	CARDINAL
taxlaw-6682	647	2	171	CARDINAL
taxlaw-6682	648	1	816	CARDINAL
taxlaw-6682	649	1	11:2	CARDINAL
taxlaw-6682	649	2	28	CARDINAL
taxlaw-6682	650	1	one	CARDINAL
taxlaw-6682	650	2	another.172	ORG
taxlaw-6682	650	3	u.s.	GPE
taxlaw-6682	650	4	congress	ORG
taxlaw-6682	650	5	u.s.	GPE
taxlaw-6682	652	1	u.s.	GPE
taxlaw-6682	652	2	u.s.	GPE
taxlaw-6682	652	3	u.s.	GPE
taxlaw-6682	653	1	surrey	ORG
taxlaw-6682	653	2	first	ORDINAL
taxlaw-6682	655	1	two-fold	CARDINAL
taxlaw-6682	656	1	first	ORDINAL
taxlaw-6682	656	2	dpd	ORG
taxlaw-6682	657	1	dpd	ORG
taxlaw-6682	657	2	u.s.	GPE
taxlaw-6682	658	1	second	ORDINAL
taxlaw-6682	660	1	1	CARDINAL
taxlaw-6682	660	2	dpd	ORG
taxlaw-6682	660	3	2017	CARDINAL
taxlaw-6682	660	4	42%	PERCENT
taxlaw-6682	660	5	the fiscal year	DATE
taxlaw-6682	660	6	2014.177	CARDINAL
taxlaw-6682	660	7	u.s.	GPE
taxlaw-6682	662	1	u.s.	GPE
taxlaw-6682	665	1	dpd	ORG
taxlaw-6682	666	1	172	CARDINAL
taxlaw-6682	666	2	173	CARDINAL
taxlaw-6682	666	3	reuven s. avi-yonah & yaron	PERSON
taxlaw-6682	666	4	eu	ORG
taxlaw-6682	666	5	383–84	DATE
taxlaw-6682	666	6	l. & econ	ORG
taxlaw-6682	666	7	ctr	GPE
taxlaw-6682	668	1	11-015	CARDINAL
taxlaw-6682	668	2	2011	DATE
taxlaw-6682	669	1	174	CARDINAL
taxlaw-6682	669	2	reuven s. avi-yonah &	PERSON
taxlaw-6682	669	3	haiyan xu	PERSON
taxlaw-6682	669	4	about it 3	CARDINAL
taxlaw-6682	672	1	494	CARDINAL
taxlaw-6682	672	2	2016	DATE
taxlaw-6682	673	1	175	CARDINAL
taxlaw-6682	673	2	surrey	ORG
taxlaw-6682	673	3	supra	PERSON
taxlaw-6682	673	4	169	CARDINAL
taxlaw-6682	673	5	840	CARDINAL
taxlaw-6682	674	1	176	CARDINAL
taxlaw-6682	674	2	jane g. gravelle	PERSON
taxlaw-6682	675	1	2015	CARDINAL
taxlaw-6682	676	1	177	CARDINAL
taxlaw-6682	676	2	nir fishbien	GPE
taxlaw-6682	676	3	switzerland	GPE
taxlaw-6682	676	4	surrey	PERSON
taxlaw-6682	676	5	38	CARDINAL
taxlaw-6682	677	1	1 (	CARDINAL
taxlaw-6682	677	2	2018	DATE
taxlaw-6682	679	1	29	CARDINAL
taxlaw-6682	680	1	21%	PERCENT
taxlaw-6682	680	2	u.s.	GPE
taxlaw-6682	682	1	dpd	ORG
taxlaw-6682	683	1	21%	PERCENT
taxlaw-6682	685	1	u.s.	GPE
taxlaw-6682	687	1	one	CARDINAL
taxlaw-6682	688	1	the united states	GPE
taxlaw-6682	688	2	dpd	ORG
taxlaw-6682	688	3	u.s.	GPE
taxlaw-6682	689	1	the united states	GPE
taxlaw-6682	690	1	the united states	GPE
taxlaw-6682	692	1	u.s.	GPE
taxlaw-6682	692	2	two	CARDINAL
taxlaw-6682	693	1	first	ORDINAL
taxlaw-6682	695	1	second	ORDINAL
taxlaw-6682	696	1	u.s.	GPE
taxlaw-6682	696	2	u.s.	GPE
taxlaw-6682	696	3	u.s.	GPE
taxlaw-6682	697	1	dpd	ORG
taxlaw-6682	698	1	21%	PERCENT
taxlaw-6682	698	2	u.s.	GPE
taxlaw-6682	701	1	11:2	CARDINAL
taxlaw-6682	701	2	30	CARDINAL