id	sid	eid	entity	type
taxlaw-7406	1	1	microsoft	ORG
taxlaw-7406	1	2	polsky12	ORG
taxlaw-7406	1	3	2017	CARDINAL
taxlaw-7406	1	4	gregg polsky*	PERSON
taxlaw-7406	1	5	2017	CARDINAL
taxlaw-7406	2	1	2017	CARDINAL
taxlaw-7406	4	1	2017	CARDINAL
taxlaw-7406	8	1	2017	CARDINAL
taxlaw-7406	9	1	one-third	CARDINAL
taxlaw-7406	11	1	i. introduction	PERSON
taxlaw-7406	12	1	28 ii	TIME
taxlaw-7406	13	1	harvey weinstein	ORG
taxlaw-7406	13	2	29	CARDINAL
taxlaw-7406	13	3	a. the economics of section 162(q	ORG
taxlaw-7406	13	4	29 1	DATE
taxlaw-7406	13	5	29 2	CARDINAL
taxlaw-7406	13	6	31	CARDINAL
taxlaw-7406	14	1	32 1	CARDINAL
taxlaw-7406	16	1	32 2	CARDINAL
taxlaw-7406	17	1	section 162(q	LAW
taxlaw-7406	19	1	34 3	DATE
taxlaw-7406	22	1	36	CARDINAL
taxlaw-7406	23	1	39 iii	QUANTITY
taxlaw-7406	23	2	40	CARDINAL
taxlaw-7406	23	3	42	CARDINAL
taxlaw-7406	23	4	44	CARDINAL
taxlaw-7406	24	1	47	CARDINAL
taxlaw-7406	24	2	francis shackelford	PERSON
taxlaw-7406	24	3	university of georgia school of law	ORG
taxlaw-7406	25	1	brant hellwig	PERSON
taxlaw-7406	25	2	lawrence zelenak	PERSON
taxlaw-7406	25	3	phillip chason	PERSON
taxlaw-7406	26	1	the american association	ORG
taxlaw-7406	26	2	robert l. habush	PERSON
taxlaw-7406	27	1	28	CARDINAL
taxlaw-7406	27	2	12:27	CARDINAL
taxlaw-7406	28	1	48	CARDINAL
taxlaw-7406	28	2	49	CARDINAL
taxlaw-7406	28	3	51	CARDINAL
taxlaw-7406	29	1	52	CARDINAL
taxlaw-7406	29	2	55	CARDINAL
taxlaw-7406	30	1	56	CARDINAL
taxlaw-7406	30	2	i. introduction	PERSON
taxlaw-7406	30	3	december 17,	DATE
taxlaw-7406	30	4	2017	DATE
taxlaw-7406	30	5	2017	CARDINAL
taxlaw-7406	30	6	over thirty years	DATE
taxlaw-7406	30	7	$1.5 trillion	MONEY
taxlaw-7406	30	8	ten-year	DATE
taxlaw-7406	30	9	2017	CARDINAL
taxlaw-7406	30	10	35% to 21%	PERCENT
taxlaw-7406	31	1	2	CARDINAL
taxlaw-7406	33	1	2017	CARDINAL
taxlaw-7406	33	2	one	CARDINAL
taxlaw-7406	34	1	2017	CARDINAL
taxlaw-7406	34	2	the harvey weinstein	ORG
taxlaw-7406	34	3	first	ORDINAL
taxlaw-7406	34	4	ndas	GPE
taxlaw-7406	35	1	two	CARDINAL
taxlaw-7406	36	1	first	ORDINAL
taxlaw-7406	36	2	section 162(q).4 second	LAW
taxlaw-7406	36	3	the internal revenue service	ORG
taxlaw-7406	36	4	irs	ORG
taxlaw-7406	39	1	40%	PERCENT
taxlaw-7406	40	1	the harvey weinstein	ORG
taxlaw-7406	40	2	iii explores	PERSON
taxlaw-7406	40	3	1	CARDINAL
taxlaw-7406	40	4	john wagner	PERSON
taxlaw-7406	41	1	dec. 22	DATE
taxlaw-7406	41	2	2017	DATE
taxlaw-7406	43	1	2	CARDINAL
taxlaw-7406	44	1	4	CARDINAL
taxlaw-7406	44	2	dec. 18	DATE
taxlaw-7406	44	3	2017	DATE
taxlaw-7406	46	1	3 i.r.c	QUANTITY
taxlaw-7406	48	1	4	CARDINAL
taxlaw-7406	49	1	lawrence j. eisenberg	PERSON
taxlaw-7406	49	2	daily	DATE
taxlaw-7406	49	3	aug. 21, 2018	DATE
taxlaw-7406	50	1	2017	CARDINAL
taxlaw-7406	50	2	29	CARDINAL
taxlaw-7406	52	1	harvey weinstein	ORG
taxlaw-7406	52	2	2017	CARDINAL
taxlaw-7406	52	3	congress	ORG
taxlaw-7406	52	4	harvey weinstein	ORG
taxlaw-7406	53	1	section 162(q)(2	LAW
taxlaw-7406	53	2	section 162(q	LAW
taxlaw-7406	53	3	nda.9	NORP
taxlaw-7406	53	4	section 162(q)	LAW
taxlaw-7406	54	1	1	CARDINAL
taxlaw-7406	54	2	section 162(q	LAW
taxlaw-7406	54	3	ndas	ORG
taxlaw-7406	55	1	1,000,000	MONEY
taxlaw-7406	56	1	1,000,000	MONEY
taxlaw-7406	56	2	210,000.10	MONEY
taxlaw-7406	56	3	only $790,000.11	MONEY
taxlaw-7406	56	4	1,000,000	MONEY
taxlaw-7406	57	1	first	ORDINAL
taxlaw-7406	58	1	210,000	MONEY
taxlaw-7406	61	1	section 162(q	LAW
taxlaw-7406	63	1	6 i.r.c	QUANTITY
taxlaw-7406	67	1	irs	ORG
taxlaw-7406	69	1	jan. 17, 2020	DATE
taxlaw-7406	69	2	https://www.irs.gov/newsroom/section-162q-faq	PRODUCT
taxlaw-7406	72	1	9	CARDINAL
taxlaw-7406	75	1	1980–2	CARDINAL
taxlaw-7406	75	2	section 162	LAW
taxlaw-7406	76	1	10 $1,000,000	MONEY
taxlaw-7406	76	2	21%	PERCENT
taxlaw-7406	76	3	210,000	MONEY
taxlaw-7406	77	1	11 $1,000,000	MONEY
taxlaw-7406	77	2	210,000	MONEY
taxlaw-7406	77	3	790,000	MONEY
taxlaw-7406	78	1	12	CARDINAL
taxlaw-7406	78	2	jan frankel schau	PERSON
taxlaw-7406	78	3	25	CARDINAL
taxlaw-7406	80	1	mag	PERSON
taxlaw-7406	81	1	6,	PERCENT
taxlaw-7406	81	2	8	DATE
taxlaw-7406	81	3	2019	DATE
taxlaw-7406	84	1	30	CARDINAL
taxlaw-7406	84	2	columbia	ORG
taxlaw-7406	85	1	12:27	TIME
taxlaw-7406	85	2	1,000,000	MONEY
taxlaw-7406	85	3	only $790,000	MONEY
taxlaw-7406	85	4	section 162(q	LAW
taxlaw-7406	85	5	1,000,000	MONEY
taxlaw-7406	86	1	one	CARDINAL
taxlaw-7406	86	2	two	CARDINAL
taxlaw-7406	86	3	section 162(q	LAW
taxlaw-7406	87	1	first	ORDINAL
taxlaw-7406	87	2	section 162(q	LAW
taxlaw-7406	87	3	only $790,000	MONEY
taxlaw-7406	88	1	section 162(q	LAW
taxlaw-7406	90	1	between $790,000 and $1,000,000	MONEY
taxlaw-7406	91	1	second	ORDINAL
taxlaw-7406	92	1	100,000	MONEY
taxlaw-7406	92	2	1,000,000	MONEY
taxlaw-7406	92	3	section 162(q	LAW
taxlaw-7406	92	4	only $900,000	MONEY
taxlaw-7406	93	1	section 162(q	LAW
taxlaw-7406	95	1	two	CARDINAL
taxlaw-7406	96	1	13	CARDINAL
taxlaw-7406	96	2	mark j. cowan	PERSON
taxlaw-7406	96	3	9	CARDINAL
taxlaw-7406	96	4	fla	GPE
taxlaw-7406	97	1	1077	CARDINAL
taxlaw-7406	97	2	1132	CARDINAL
taxlaw-7406	97	3	2010	DATE
taxlaw-7406	98	1	14 $1,000,000	MONEY
taxlaw-7406	98	2	1,000,000	MONEY
taxlaw-7406	98	3	21%	PERCENT
taxlaw-7406	99	1	790,000	MONEY
taxlaw-7406	100	1	15	CARDINAL
taxlaw-7406	100	2	schau	NORP
taxlaw-7406	100	3	12	CARDINAL
taxlaw-7406	100	4	9	DATE
taxlaw-7406	100	5	six	CARDINAL
taxlaw-7406	100	6	trey cooper	PERSON
taxlaw-7406	100	7	53	CARDINAL
taxlaw-7406	100	8	ark.	GPE
taxlaw-7406	101	1	32	CARDINAL
taxlaw-7406	101	2	33	DATE
taxlaw-7406	101	3	2018	DATE
taxlaw-7406	104	1	16	CARDINAL
taxlaw-7406	104	2	schau	NORP
taxlaw-7406	104	3	12	CARDINAL
taxlaw-7406	104	4	8-9	CARDINAL
taxlaw-7406	105	1	17	CARDINAL
taxlaw-7406	108	1	cooper	PERSON
taxlaw-7406	108	2	15	CARDINAL
taxlaw-7406	108	3	33	CARDINAL
taxlaw-7406	108	4	shane rader	PERSON
taxlaw-7406	108	5	congress	ORG
taxlaw-7406	108	6	3	CARDINAL
taxlaw-7406	109	1	tax l. rev	PERSON
taxlaw-7406	109	2	329	CARDINAL
taxlaw-7406	109	3	336	CARDINAL
taxlaw-7406	109	4	2019	DATE
taxlaw-7406	111	1	2017	CARDINAL
taxlaw-7406	111	2	31 2	DATE
taxlaw-7406	113	1	50%	PERCENT
taxlaw-7406	114	1	2,000,000	MONEY
taxlaw-7406	116	1	section 162(q	LAW
taxlaw-7406	116	2	1,000,000	MONEY
taxlaw-7406	118	1	2,000,000	MONEY
taxlaw-7406	119	1	two	CARDINAL
taxlaw-7406	119	2	1,000,000	MONEY
taxlaw-7406	120	1	1,000,000	MONEY
taxlaw-7406	121	1	three	CARDINAL
taxlaw-7406	122	1	section 162(q	LAW
taxlaw-7406	125	1	0	MONEY
taxlaw-7406	125	2	2,000,000	MONEY
taxlaw-7406	125	3	0	MONEY
taxlaw-7406	125	4	1,580,000.20	MONEY
taxlaw-7406	125	5	two	CARDINAL
taxlaw-7406	125	6	790,000	MONEY
taxlaw-7406	127	1	between $790,000 and $1,000,000	MONEY
taxlaw-7406	129	1	hundreds of thousands	CARDINAL
taxlaw-7406	129	2	cooper	ORG
taxlaw-7406	129	3	15	CARDINAL
taxlaw-7406	129	4	33	DATE
taxlaw-7406	130	1	19	CARDINAL
taxlaw-7406	132	1	20 $2,000,000	MONEY
taxlaw-7406	132	2	1 21%	PERCENT
taxlaw-7406	132	3	1,580,000	MONEY
taxlaw-7406	133	1	21	CARDINAL
taxlaw-7406	133	2	irs	ORG
taxlaw-7406	134	1	section 162(q)(2	LAW
taxlaw-7406	137	1	a number of years	DATE
taxlaw-7406	139	1	32	CARDINAL
taxlaw-7406	140	1	ndas	GPE
taxlaw-7406	145	1	jan frankel schau	PERSON
taxlaw-7406	147	1	only about forty	CARDINAL
taxlaw-7406	148	1	irs	ORG
taxlaw-7406	148	2	2	CARDINAL
taxlaw-7406	150	1	1	CARDINAL
taxlaw-7406	158	1	one	CARDINAL
taxlaw-7406	159	1	22	CARDINAL
taxlaw-7406	159	2	schau	PRODUCT
taxlaw-7406	159	3	12	CARDINAL
taxlaw-7406	159	4	8	CARDINAL
taxlaw-7406	159	5	23	CARDINAL
taxlaw-7406	161	1	robert wood	PERSON
taxlaw-7406	161	2	section 162(q)(2	LAW
taxlaw-7406	162	1	robert w. wood	PERSON
taxlaw-7406	162	2	harvey weinstein	PERSON
taxlaw-7406	162	3	90	CARDINAL
taxlaw-7406	162	4	n.y.	GPE
taxlaw-7406	162	5	st.	GPE
taxlaw-7406	162	6	2018	DATE
taxlaw-7406	164	1	section 162(q)(1	LAW
taxlaw-7406	165	1	section 162(q)(2	LAW
taxlaw-7406	166	1	section 162(q)(1	LAW
taxlaw-7406	168	1	one	CARDINAL
taxlaw-7406	169	1	congress	ORG
taxlaw-7406	169	2	24	CARDINAL
taxlaw-7406	171	1	2017	CARDINAL
taxlaw-7406	171	2	33	DATE
taxlaw-7406	171	3	section 162(q	LAW
taxlaw-7406	173	1	26	CARDINAL
taxlaw-7406	176	1	first	ORDINAL
taxlaw-7406	179	1	32	CARDINAL
taxlaw-7406	179	2	25	CARDINAL
taxlaw-7406	179	3	cooper	ORG
taxlaw-7406	179	4	15	CARDINAL
taxlaw-7406	179	5	33	DATE
taxlaw-7406	179	6	irs	ORG
taxlaw-7406	180	1	26	CARDINAL
taxlaw-7406	182	1	23	CARDINAL
taxlaw-7406	182	2	13	CARDINAL
taxlaw-7406	183	1	29	CARDINAL
taxlaw-7406	185	1	cooper	ORG
taxlaw-7406	185	2	15	CARDINAL
taxlaw-7406	185	3	33	DATE
taxlaw-7406	186	1	irs	ORG
taxlaw-7406	186	2	one	CARDINAL
taxlaw-7406	187	1	30	CARDINAL
taxlaw-7406	187	2	kelsey k. crosse	PERSON
taxlaw-7406	187	3	24	CARDINAL
taxlaw-7406	187	4	iowa	GPE
taxlaw-7406	187	5	emp	ORG
taxlaw-7406	188	1	2018	DATE
taxlaw-7406	189	1	23	CARDINAL
taxlaw-7406	189	2	14	DATE
taxlaw-7406	190	1	gregg d. polsky & dan markel	ORG
taxlaw-7406	190	2	96	CARDINAL
taxlaw-7406	190	3	l. rev	PERSON
taxlaw-7406	190	4	1295	CARDINAL
taxlaw-7406	190	5	1344	DATE
taxlaw-7406	190	6	2010	DATE
taxlaw-7406	191	1	32	CARDINAL
taxlaw-7406	191	2	2002–44–004	CARDINAL
taxlaw-7406	191	3	june 19, 2002	DATE
taxlaw-7406	192	1	33	CARDINAL
taxlaw-7406	192	2	polsky & markel	ORG
taxlaw-7406	192	3	31	CARDINAL
taxlaw-7406	192	4	1329-30	CARDINAL
taxlaw-7406	193	1	34	CARDINAL
taxlaw-7406	193	2	columbia	ORG
taxlaw-7406	194	1	irs	ORG
taxlaw-7406	195	1	claims.36	GPE
taxlaw-7406	200	1	irs	ORG
taxlaw-7406	200	2	irs	ORG
taxlaw-7406	200	3	section 162(q	LAW
taxlaw-7406	200	4	allegations.40	PRODUCT
taxlaw-7406	202	1	irs	ORG
taxlaw-7406	203	1	2	CARDINAL
taxlaw-7406	203	2	section 162(q	LAW
taxlaw-7406	205	1	one	CARDINAL
taxlaw-7406	205	2	ndas	ORG
taxlaw-7406	206	1	34	CARDINAL
taxlaw-7406	206	2	1330	CARDINAL
taxlaw-7406	207	1	irs	ORG
taxlaw-7406	208	1	1330	CARDINAL
taxlaw-7406	208	2	1333	DATE
taxlaw-7406	209	1	35	CARDINAL
taxlaw-7406	209	2	1332	DATE
taxlaw-7406	210	1	36	CARDINAL
taxlaw-7406	210	2	1331-32	DATE
taxlaw-7406	210	3	37	CARDINAL
taxlaw-7406	211	1	1980–2	CARDINAL
taxlaw-7406	212	1	38	CARDINAL
taxlaw-7406	212	2	polsky & markel	ORG
taxlaw-7406	212	3	31	CARDINAL
taxlaw-7406	212	4	1334	DATE
taxlaw-7406	213	1	39	CARDINAL
taxlaw-7406	213	2	23	CARDINAL
taxlaw-7406	213	3	15	CARDINAL
taxlaw-7406	213	4	irs	ORG
taxlaw-7406	214	1	irs	ORG
taxlaw-7406	214	2	polsky & markel	ORG
taxlaw-7406	214	3	31	CARDINAL
taxlaw-7406	214	4	1334-35	CARDINAL
taxlaw-7406	214	5	irs	ORG
taxlaw-7406	215	1	40	CARDINAL
taxlaw-7406	215	2	23	CARDINAL
taxlaw-7406	215	3	15	DATE
taxlaw-7406	218	1	2017	CARDINAL
taxlaw-7406	218	2	35	CARDINAL
taxlaw-7406	219	1	first	ORDINAL
taxlaw-7406	223	1	ndas	ORG
taxlaw-7406	223	2	section 162(q).42	LAW
taxlaw-7406	223	3	ndas	ORG
taxlaw-7406	224	1	irs	ORG
taxlaw-7406	224	2	section 162(q	LAW
taxlaw-7406	225	1	section 162(q)(2	LAW
taxlaw-7406	225	2	irs	ORG
taxlaw-7406	225	3	irs	ORG
taxlaw-7406	225	4	ndas	GPE
taxlaw-7406	225	5	section 162(q	LAW
taxlaw-7406	226	1	ndas	ORG
taxlaw-7406	228	1	ndas	ORG
taxlaw-7406	229	1	section 162(q	LAW
taxlaw-7406	230	1	one	CARDINAL
taxlaw-7406	232	1	two	CARDINAL
taxlaw-7406	232	2	jan frankel schau	PERSON
taxlaw-7406	232	3	41	CARDINAL
taxlaw-7406	232	4	schau	NORP
taxlaw-7406	232	5	22	CARDINAL
taxlaw-7406	233	1	42	CARDINAL
taxlaw-7406	233	2	rader	GPE
taxlaw-7406	233	3	supra	PERSON
taxlaw-7406	233	4	17	CARDINAL
taxlaw-7406	233	5	336	CARDINAL
taxlaw-7406	233	6	ndas	ORG
taxlaw-7406	234	1	43	CARDINAL
taxlaw-7406	234	2	30	CARDINAL
taxlaw-7406	234	3	5	CARDINAL
taxlaw-7406	234	4	23	CARDINAL
taxlaw-7406	234	5	13	CARDINAL
taxlaw-7406	234	6	cooper	ORG
taxlaw-7406	234	7	supra	PERSON
taxlaw-7406	234	8	15	CARDINAL
taxlaw-7406	234	9	33	CARDINAL
taxlaw-7406	235	1	44	CARDINAL
taxlaw-7406	235	2	irs	ORG
taxlaw-7406	235	3	8	CARDINAL
taxlaw-7406	235	4	45	CARDINAL
taxlaw-7406	235	5	rader	GPE
taxlaw-7406	235	6	supra	PERSON
taxlaw-7406	235	7	17	CARDINAL
taxlaw-7406	235	8	341	CARDINAL
taxlaw-7406	235	9	ndas	ORG
taxlaw-7406	236	1	46	CARDINAL
taxlaw-7406	236	2	section 162(q	LAW
taxlaw-7406	238	1	36	CARDINAL
taxlaw-7406	238	2	columbia	ORG
taxlaw-7406	244	1	public.47	ORG
taxlaw-7406	244	2	schau	PRODUCT
taxlaw-7406	244	3	ndas	ORG
taxlaw-7406	244	4	ndas	GPE
taxlaw-7406	245	1	irs	ORG
taxlaw-7406	246	1	3	CARDINAL
taxlaw-7406	247	1	section 162(q)(2	ORG
taxlaw-7406	249	1	49	DATE
taxlaw-7406	249	2	several years	DATE
taxlaw-7406	249	3	first	ORDINAL
taxlaw-7406	250	1	section 162(q	LAW
taxlaw-7406	255	1	congress	ORG
taxlaw-7406	256	1	congress	ORG
taxlaw-7406	258	1	years 1 through 5	DATE
taxlaw-7406	258	2	year 5	DATE
taxlaw-7406	259	1	47	CARDINAL
taxlaw-7406	259	2	schau	PRODUCT
taxlaw-7406	259	3	12	CARDINAL
taxlaw-7406	259	4	10	CARDINAL
taxlaw-7406	261	1	9-10	DATE
taxlaw-7406	261	2	49	CARDINAL
taxlaw-7406	263	1	2017	CARDINAL
taxlaw-7406	263	2	37	CARDINAL
taxlaw-7406	263	3	year 1	DATE
taxlaw-7406	263	4	the end of year 1	DATE
taxlaw-7406	264	1	section 162(q)(2	LAW
taxlaw-7406	264	2	year 1	DATE
taxlaw-7406	268	1	congress	ORG
taxlaw-7406	269	1	one	CARDINAL
taxlaw-7406	270	1	treasury	ORG
taxlaw-7406	271	1	2003	DATE
taxlaw-7406	272	1	54	CARDINAL
taxlaw-7406	273	1	50	CARDINAL
taxlaw-7406	273	2	erik m. jensen	PERSON
taxlaw-7406	273	3	37	CARDINAL
taxlaw-7406	273	4	fla	GPE
taxlaw-7406	274	1	l. rev	PERSON
taxlaw-7406	274	2	443	CARDINAL
taxlaw-7406	274	3	465	CARDINAL
taxlaw-7406	274	4	1985	DATE
taxlaw-7406	275	1	51	CARDINAL
taxlaw-7406	277	1	earlier years	DATE
taxlaw-7406	277	2	the year	DATE
taxlaw-7406	279	1	irs	ORG
taxlaw-7406	281	1	52	CARDINAL
taxlaw-7406	284	1	53	CARDINAL
taxlaw-7406	284	2	lawrence lokken	PERSON
taxlaw-7406	284	3	91	CARDINAL
taxlaw-7406	284	4	1357	CARDINAL
taxlaw-7406	284	5	2001	DATE
taxlaw-7406	285	1	1999–1	CARDINAL
taxlaw-7406	285	2	998	CARDINAL
taxlaw-7406	286	1	54	CARDINAL
taxlaw-7406	289	1	55	CARDINAL
taxlaw-7406	291	1	1	CARDINAL
taxlaw-7406	291	2	1.263(a)–5(e)(1)(i	CARDINAL
taxlaw-7406	292	1	56	CARDINAL
taxlaw-7406	295	1	57	CARDINAL
taxlaw-7406	296	1	38 columbia	PERCENT
taxlaw-7406	298	1	senate	ORG
taxlaw-7406	298	2	senate	ORG
taxlaw-7406	305	1	0.95	MONEY
taxlaw-7406	308	1	section 162(q)(2	LAW
taxlaw-7406	309	1	one dollar	MONEY
taxlaw-7406	309	2	0.79	MONEY
taxlaw-7406	309	3	0.95	MONEY
taxlaw-7406	309	4	0.95	MONEY
taxlaw-7406	310	1	62	CARDINAL
taxlaw-7406	313	1	congress	ORG
taxlaw-7406	316	1	congress	ORG
taxlaw-7406	316	2	58	DATE
taxlaw-7406	316	3	section 162(q)(2	LAW
taxlaw-7406	317	1	section 162(q)(2	LAW
taxlaw-7406	318	1	irs	ORG
taxlaw-7406	319	1	section 162(q)(2	LAW
taxlaw-7406	320	1	2003	DATE
taxlaw-7406	324	1	59	CARDINAL
taxlaw-7406	326	1	115	CARDINAL
taxlaw-7406	326	2	431	CARDINAL
taxlaw-7406	326	3	2017	CARDINAL
taxlaw-7406	328	1	60	CARDINAL
taxlaw-7406	330	1	one dollar	MONEY
taxlaw-7406	330	2	0.79	MONEY
taxlaw-7406	330	3	0.21	MONEY
taxlaw-7406	331	1	2017	CARDINAL
taxlaw-7406	331	2	39	CARDINAL
taxlaw-7406	332	1	irs	ORG
taxlaw-7406	334	1	one	CARDINAL
taxlaw-7406	337	1	prejudice.68	ORG
taxlaw-7406	337	2	section 162(q).69 63	LAW
taxlaw-7406	337	3	supra	PERSON
taxlaw-7406	337	4	ii.a	DATE
taxlaw-7406	338	1	64	CARDINAL
taxlaw-7406	340	1	65	CARDINAL
taxlaw-7406	340	2	polsky & markel	ORG
taxlaw-7406	340	3	31	CARDINAL
taxlaw-7406	340	4	1037	CARDINAL
taxlaw-7406	341	1	66	CARDINAL
taxlaw-7406	341	2	1311-12	DATE
taxlaw-7406	342	1	104(a)(2	CARDINAL
taxlaw-7406	343	1	67	CARDINAL
taxlaw-7406	343	2	kevin a. palmer	PERSON
taxlaw-7406	343	3	73	CARDINAL
taxlaw-7406	343	4	596	CARDINAL
taxlaw-7406	343	5	600	CARDINAL
taxlaw-7406	343	6	1995	DATE
taxlaw-7406	344	1	68	CARDINAL
taxlaw-7406	344	2	cooper	ORG
taxlaw-7406	344	3	15	CARDINAL
taxlaw-7406	344	4	33	DATE
taxlaw-7406	347	1	69	CARDINAL
taxlaw-7406	352	1	104(a)(2	CARDINAL
taxlaw-7406	353	1	40	CARDINAL
taxlaw-7406	353	2	columbia	ORG
taxlaw-7406	354	1	12:27 iii	TIME
taxlaw-7406	355	1	2017	CARDINAL
taxlaw-7406	357	1	”71	GPE
taxlaw-7406	357	2	2017	CARDINAL
taxlaw-7406	357	3	2%	PERCENT
taxlaw-7406	357	4	200,000	MONEY
taxlaw-7406	357	5	4,000	MONEY
taxlaw-7406	357	6	28%.76	CARDINAL
taxlaw-7406	357	7	2017	CARDINAL
taxlaw-7406	357	8	between 2018	CARDINAL
taxlaw-7406	357	9	2025.77	CARDINAL
taxlaw-7406	357	10	january 1	DATE
taxlaw-7406	357	11	2026	CARDINAL
taxlaw-7406	357	12	2%	PERCENT
taxlaw-7406	358	1	1,000,000	MONEY
taxlaw-7406	358	2	400,000	MONEY
taxlaw-7406	358	3	600,000	MONEY
taxlaw-7406	359	1	2018	DATE
taxlaw-7406	359	2	2025	DATE
taxlaw-7406	359	3	approximately $280,000.79	MONEY
taxlaw-7406	359	4	70	CARDINAL
taxlaw-7406	359	5	hourly	TIME
taxlaw-7406	360	1	71	CARDINAL
taxlaw-7406	360	2	gregg d. polsky	PERSON
taxlaw-7406	360	3	22	CARDINAL
taxlaw-7406	360	4	fla	GPE
taxlaw-7406	361	1	120	CARDINAL
taxlaw-7406	361	2	137	CARDINAL
taxlaw-7406	361	3	2018	DATE
taxlaw-7406	361	4	2017	CARDINAL
taxlaw-7406	362	1	72	DATE
taxlaw-7406	363	1	2%	PERCENT
taxlaw-7406	364	1	73 $200,000	MONEY
taxlaw-7406	364	2	2%	PERCENT
taxlaw-7406	364	3	4,000	MONEY
taxlaw-7406	368	1	74	CARDINAL
taxlaw-7406	369	1	56(b)(1)(a)(i	CARDINAL
taxlaw-7406	370	1	75	CARDINAL
taxlaw-7406	371	1	55	CARDINAL
taxlaw-7406	372	1	76	CARDINAL
taxlaw-7406	374	1	28%	PERCENT
taxlaw-7406	376	1	67(g	CARDINAL
taxlaw-7406	376	2	2025	CARDINAL
taxlaw-7406	378	1	2%	PERCENT
taxlaw-7406	379	1	56(b)(1)(a)(i	CARDINAL
taxlaw-7406	380	1	79 28%	PERCENT
taxlaw-7406	380	2	1,000,000	MONEY
taxlaw-7406	380	3	280,000	MONEY
taxlaw-7406	381	1	26%	PERCENT
taxlaw-7406	384	1	2018	DATE
taxlaw-7406	384	2	2025	DATE
taxlaw-7406	386	1	55(d)(1)–(2	CARDINAL
taxlaw-7406	386	2	4	CARDINAL
taxlaw-7406	387	1	2017	CARDINAL
taxlaw-7406	387	2	41 47%	PERCENT
taxlaw-7406	387	3	600,000	MONEY
taxlaw-7406	387	4	37%.81	CARDINAL
taxlaw-7406	388	1	only $400,000	MONEY
taxlaw-7406	388	2	600,000	MONEY
taxlaw-7406	388	3	70%.82	CARDINAL
taxlaw-7406	388	4	2018	DATE
taxlaw-7406	388	5	2025	DATE
taxlaw-7406	389	1	400,000	MONEY
taxlaw-7406	389	2	1,000,000	MONEY
taxlaw-7406	389	3	roughly $330,000	MONEY
taxlaw-7406	389	4	55%,84	CARDINAL
taxlaw-7406	389	5	nearly 50%	PERCENT
taxlaw-7406	389	6	37%.85	CARDINAL
taxlaw-7406	389	7	an additional $200,000	MONEY
taxlaw-7406	389	8	over 80%	PERCENT
taxlaw-7406	390	1	86	CARDINAL
taxlaw-7406	390	2	200,000	MONEY
taxlaw-7406	390	3	100%	PERCENT
taxlaw-7406	390	4	1	CARDINAL
taxlaw-7406	390	5	1 year	DATE
taxlaw-7406	391	1	fed	ORG
taxlaw-7406	392	1	$1,000,000 $400,000 $600,000 $	MONEY
taxlaw-7406	392	2	280,000	MONEY
taxlaw-7406	392	3	47%	PERCENT
taxlaw-7406	393	1	$1,000,000 $400,000 $600,000 $330,000	MONEY
taxlaw-7406	393	2	55%	PERCENT
taxlaw-7406	393	3	$1,000,000 $600,000 $400,000 $	MONEY
taxlaw-7406	393	4	70%	PERCENT
taxlaw-7406	394	1	$1,000,000 $600,000 $400,000 $	MONEY
taxlaw-7406	394	2	330,000	MONEY
taxlaw-7406	394	3	83%	PERCENT
taxlaw-7406	394	4	$1,000,000 $700,000 $300,000 $	MONEY
taxlaw-7406	394	5	280,000	MONEY
taxlaw-7406	394	6	93%	PERCENT
taxlaw-7406	395	1	$1,000,000 $700,000 $300,000 $	MONEY
taxlaw-7406	395	2	330,000	MONEY
taxlaw-7406	395	3	110%	PERCENT
taxlaw-7406	395	4	80 $280,000	MONEY
taxlaw-7406	395	5	600,000	MONEY
taxlaw-7406	396	1	47%	PERCENT
taxlaw-7406	397	1	81	CARDINAL
taxlaw-7406	398	1	1(j)(2	ORDINAL
taxlaw-7406	398	2	years 2018	DATE
taxlaw-7406	398	3	2025	DATE
taxlaw-7406	399	1	82 $280,000	MONEY
taxlaw-7406	399	2	400,000	MONEY
taxlaw-7406	400	1	70%	PERCENT
taxlaw-7406	401	1	83	CARDINAL
taxlaw-7406	401	2	2020	DATE
taxlaw-7406	402	1	12,400	MONEY
taxlaw-7406	402	2	987,600	MONEY
taxlaw-7406	402	3	2020	DATE
taxlaw-7406	402	4	330,890	MONEY
taxlaw-7406	403	1	84 $330,000	MONEY
taxlaw-7406	403	2	600,000	MONEY
taxlaw-7406	404	1	55%	PERCENT
taxlaw-7406	405	1	85	DATE
taxlaw-7406	405	2	55%	PERCENT
taxlaw-7406	405	3	37%	PERCENT
taxlaw-7406	405	4	37%	PERCENT
taxlaw-7406	405	5	49%	PERCENT
taxlaw-7406	406	1	86 $330,000	MONEY
taxlaw-7406	406	2	400,000	MONEY
taxlaw-7406	407	1	82.5%	PERCENT
taxlaw-7406	408	1	42	CARDINAL
taxlaw-7406	409	1	12:27 a.	DATE
taxlaw-7406	411	1	1,500,000	MONEY
taxlaw-7406	411	2	two-thirds	CARDINAL
taxlaw-7406	411	3	one-third	CARDINAL
taxlaw-7406	412	1	500,000	MONEY
taxlaw-7406	413	1	500,000	MONEY
taxlaw-7406	413	2	167,000	MONEY
taxlaw-7406	413	3	one-third	CARDINAL
taxlaw-7406	413	4	500,000	MONEY
taxlaw-7406	415	1	section 62(a)(1).91	LAW
taxlaw-7406	415	2	section 62(a)(20).92	LAW
taxlaw-7406	415	3	section 62(a)(20	LAW
taxlaw-7406	415	4	87	CARDINAL
taxlaw-7406	417	1	88	CARDINAL
taxlaw-7406	417	2	polsky	ORG
taxlaw-7406	417	3	supra	PERSON
taxlaw-7406	417	4	71	CARDINAL
taxlaw-7406	417	5	124	CARDINAL
taxlaw-7406	418	1	89	CARDINAL
taxlaw-7406	418	2	johnson	PERSON
taxlaw-7406	418	3	comm’r	CARDINAL
taxlaw-7406	418	4	66	CARDINAL
taxlaw-7406	419	1	cch	PERSON
taxlaw-7406	419	2	252	CARDINAL
taxlaw-7406	419	3	253	CARDINAL
taxlaw-7406	419	4	1993	DATE
taxlaw-7406	421	1	2004–03–046	CARDINAL
taxlaw-7406	421	2	jan. 16, 2004	DATE
taxlaw-7406	422	1	2018	DATE
taxlaw-7406	422	2	2025	DATE
taxlaw-7406	424	1	67(a	CARDINAL
taxlaw-7406	425	1	2%	PERCENT
taxlaw-7406	427	1	63(d)(1	CARDINAL
taxlaw-7406	429	1	67(b	CARDINAL
taxlaw-7406	429	2	gregg d. polsky	PERSON
taxlaw-7406	429	3	160	CARDINAL
taxlaw-7406	429	4	1281	CARDINAL
taxlaw-7406	429	5	2018	DATE
taxlaw-7406	430	1	91	CARDINAL
taxlaw-7406	432	1	92	CARDINAL
taxlaw-7406	434	1	62(e)(18)(ii	CARDINAL
taxlaw-7406	436	1	93 i.r.c	QUANTITY
taxlaw-7406	437	1	62(e)(18)(i	CARDINAL
taxlaw-7406	440	1	16	CARDINAL
taxlaw-7406	440	2	americans	NORP
taxlaw-7406	446	1	2017	CARDINAL
taxlaw-7406	446	2	43	CARDINAL
taxlaw-7406	446	3	irs	ORG
taxlaw-7406	446	4	sec	ORG
taxlaw-7406	446	5	cftc	ORG
taxlaw-7406	446	6	qui tam	ORG
taxlaw-7406	447	1	96	CARDINAL
taxlaw-7406	448	1	2	CARDINAL
taxlaw-7406	450	1	178	CARDINAL
taxlaw-7406	450	2	94	CARDINAL
taxlaw-7406	451	1	chapter 37	LAW
taxlaw-7406	451	2	title 31	DATE
taxlaw-7406	451	3	united states	ORG
taxlaw-7406	451	4	qui tam	ORG
taxlaw-7406	452	1	irs	ORG
taxlaw-7406	452	2	sec	ORG
taxlaw-7406	452	3	cftc	ORG
taxlaw-7406	452	4	qui tam	ORG
taxlaw-7406	453	1	95	CARDINAL
taxlaw-7406	453	2	10,000	MONEY
taxlaw-7406	453	3	3,000	MONEY
taxlaw-7406	453	4	10,000	MONEY
taxlaw-7406	453	5	3,000	MONEY
taxlaw-7406	453	6	7,000	MONEY
taxlaw-7406	454	1	7,000	MONEY
taxlaw-7406	455	1	four	CARDINAL
taxlaw-7406	456	1	comm’r	CARDINAL
taxlaw-7406	456	2	40	CARDINAL
taxlaw-7406	456	3	1055	DATE
taxlaw-7406	456	4	1060	DATE
taxlaw-7406	456	5	1963	DATE
taxlaw-7406	456	6	acq.	GPE
taxlaw-7406	456	7	1964–2	CARDINAL
taxlaw-7406	457	1	4	DATE
taxlaw-7406	461	1	1993–08–013 (nov. 24, 1992	DATE
taxlaw-7406	461	2	first	ORDINAL
taxlaw-7406	465	1	263	CARDINAL
taxlaw-7406	465	2	mar. 29, 2002	DATE
taxlaw-7406	466	1	96	CARDINAL
taxlaw-7406	470	1	97	CARDINAL
taxlaw-7406	472	1	comm’r	CARDINAL
taxlaw-7406	472	2	96	CARDINAL
taxlaw-7406	473	1	cch	PERSON
taxlaw-7406	473	2	475	CARDINAL
taxlaw-7406	473	3	478	CARDINAL
taxlaw-7406	473	4	2008	DATE
taxlaw-7406	475	1	98	CARDINAL
taxlaw-7406	477	1	september 13, 1995	DATE
taxlaw-7406	478	1	benavides v. united states	GPE
taxlaw-7406	478	2	497	CARDINAL
taxlaw-7406	478	3	526	CARDINAL
taxlaw-7406	478	4	530	CARDINAL
taxlaw-7406	478	5	5th	ORDINAL
taxlaw-7406	478	6	2007	DATE
taxlaw-7406	481	1	44	CARDINAL
taxlaw-7406	481	2	2	CARDINAL
taxlaw-7406	484	1	139f	CARDINAL
taxlaw-7406	484	2	irs	ORG
taxlaw-7406	484	3	sec	ORG
taxlaw-7406	484	4	cftc	ORG
taxlaw-7406	484	5	qui tam no § 62(a)(20) & (a)(21	ORG
taxlaw-7406	484	6	u.s.	GPE
taxlaw-7406	484	7	income.99	GPE
taxlaw-7406	484	8	99	CARDINAL
taxlaw-7406	484	9	638	CARDINAL
taxlaw-7406	484	10	248	CARDINAL
taxlaw-7406	484	11	249	CARDINAL
taxlaw-7406	484	12	1st	ORDINAL
taxlaw-7406	484	13	1981	DATE
taxlaw-7406	485	1	2017	CARDINAL
taxlaw-7406	485	2	45	CARDINAL
taxlaw-7406	486	1	congress	ORG
taxlaw-7406	486	2	congress	ORG
taxlaw-7406	487	1	280e	PERSON
taxlaw-7406	488	1	101	CARDINAL
taxlaw-7406	488	2	section 162 disallow	LAW
taxlaw-7406	494	1	about 1%	PERCENT
taxlaw-7406	494	2	only about ten	CARDINAL
taxlaw-7406	494	3	10,000	MONEY
taxlaw-7406	495	1	1%	PERCENT
taxlaw-7406	495	2	10,000	MONEY
taxlaw-7406	496	1	100	CARDINAL
taxlaw-7406	497	1	162	CARDINAL
taxlaw-7406	499	1	101	CARDINAL
taxlaw-7406	500	1	280e	PERSON
taxlaw-7406	501	1	102 i.r.c	QUANTITY
taxlaw-7406	502	1	162	CARDINAL
taxlaw-7406	503	1	103 i.r.c	QUANTITY
taxlaw-7406	504	1	67(b	CARDINAL
taxlaw-7406	505	1	104	CARDINAL
taxlaw-7406	505	2	jeffrey h. kahn	PERSON
taxlaw-7406	505	3	dutch	NORP
taxlaw-7406	505	4	80	CARDINAL
taxlaw-7406	506	1	l. rev	PERSON
taxlaw-7406	506	2	1,	PERCENT
taxlaw-7406	506	3	31	DATE
taxlaw-7406	506	4	2005	DATE
taxlaw-7406	507	1	105	CARDINAL
taxlaw-7406	508	1	212	CARDINAL
taxlaw-7406	509	1	section 212	LAW
taxlaw-7406	511	1	62(a	CARDINAL
taxlaw-7406	512	1	section 67(b	LAW
taxlaw-7406	512	2	section 212	LAW
taxlaw-7406	513	1	46	CARDINAL
taxlaw-7406	514	1	1	CARDINAL
taxlaw-7406	514	2	1,000,000	MONEY
taxlaw-7406	514	3	$400,000 to $700,000	MONEY
taxlaw-7406	515	1	between $150,000 and $250,000	MONEY
taxlaw-7406	516	1	2%	PERCENT
taxlaw-7406	517	1	2004,108	CARDINAL
taxlaw-7406	517	2	congress	ORG
taxlaw-7406	517	3	1995	DATE
taxlaw-7406	517	4	first	ORDINAL
taxlaw-7406	518	1	chuck grassley	PERSON
taxlaw-7406	518	2	thousands of dollars	MONEY
taxlaw-7406	518	3	first	ORDINAL
taxlaw-7406	521	1	congress	ORG
taxlaw-7406	521	2	2004	DATE
taxlaw-7406	522	1	2017	CARDINAL
taxlaw-7406	522	2	106	CARDINAL
taxlaw-7406	522	3	brant j. hellwig & gregg d. polsky	ORG
taxlaw-7406	522	4	6	CARDINAL
taxlaw-7406	522	5	fla	GPE
taxlaw-7406	523	1	899	CARDINAL
taxlaw-7406	523	2	931	CARDINAL
taxlaw-7406	523	3	2004	DATE
taxlaw-7406	523	4	years	DATE
taxlaw-7406	523	5	congress	ORG
taxlaw-7406	525	1	107	CARDINAL
taxlaw-7406	525	2	alexander v. comm’r	PERSON
taxlaw-7406	525	3	72	CARDINAL
taxlaw-7406	525	4	938	CARDINAL
taxlaw-7406	525	5	944	CARDINAL
taxlaw-7406	525	6	1st	ORDINAL
taxlaw-7406	525	7	1995	DATE
taxlaw-7406	525	8	comm’r	CARDINAL
taxlaw-7406	525	9	351	CARDINAL
taxlaw-7406	525	10	982	CARDINAL
taxlaw-7406	525	11	986	CARDINAL
taxlaw-7406	525	12	9th	ORDINAL
taxlaw-7406	525	13	2003	DATE
taxlaw-7406	525	14	2%	PERCENT
taxlaw-7406	526	1	108	CARDINAL
taxlaw-7406	528	1	109	CARDINAL
taxlaw-7406	528	2	comm’r	CARDINAL
taxlaw-7406	528	3	118	CARDINAL
taxlaw-7406	528	4	467	CARDINAL
taxlaw-7406	528	5	488	CARDINAL
taxlaw-7406	528	6	2002	DATE
taxlaw-7406	528	7	351	CARDINAL
taxlaw-7406	528	8	982	CARDINAL
taxlaw-7406	528	9	9th	ORDINAL
taxlaw-7406	528	10	2003	DATE
taxlaw-7406	528	11	congress	ORG
taxlaw-7406	528	12	deborah a. geier	PERSON
taxlaw-7406	528	13	88	CARDINAL
taxlaw-7406	528	14	531	CARDINAL
taxlaw-7406	528	15	549	CARDINAL
taxlaw-7406	528	16	2000	DATE
taxlaw-7406	528	17	congress	ORG
taxlaw-7406	530	1	all open tax years	DATE
taxlaw-7406	532	1	2002	DATE
taxlaw-7406	532	2	congress	ORG
taxlaw-7406	532	3	167	CARDINAL
taxlaw-7406	534	1	110	CARDINAL
taxlaw-7406	534	2	72	DATE
taxlaw-7406	534	3	946	CARDINAL
taxlaw-7406	534	4	111	CARDINAL
taxlaw-7406	534	5	charles e. grassley	PERSON
taxlaw-7406	534	6	grassley	PERSON
taxlaw-7406	534	7	may 12, 2003	DATE
taxlaw-7406	536	1	112	CARDINAL
taxlaw-7406	537	1	114	CARDINAL
taxlaw-7406	537	2	2026	CARDINAL
taxlaw-7406	538	1	2017	CARDINAL
taxlaw-7406	538	2	47	CARDINAL
taxlaw-7406	541	1	1,000,000	MONEY
taxlaw-7406	542	1	400,000	MONEY
taxlaw-7406	542	2	600,000	MONEY
taxlaw-7406	544	1	two	CARDINAL
taxlaw-7406	545	1	1,000,000	MONEY
taxlaw-7406	545	2	400,000	MONEY
taxlaw-7406	546	1	600,000	MONEY
taxlaw-7406	547	1	400,000	MONEY
taxlaw-7406	547	2	first	ORDINAL
taxlaw-7406	548	1	600,000	MONEY
taxlaw-7406	549	1	the united states supreme court	ORG
taxlaw-7406	549	2	2004	DATE
taxlaw-7406	549	3	two	CARDINAL
taxlaw-7406	549	4	400,000	MONEY
taxlaw-7406	549	5	600,000	MONEY
taxlaw-7406	549	6	1,000,000	MONEY
taxlaw-7406	549	7	400,000.118	MONEY
taxlaw-7406	550	1	one	CARDINAL
taxlaw-7406	550	2	two	CARDINAL
taxlaw-7406	550	3	plaintiff.119	GPE
taxlaw-7406	551	1	115	CARDINAL
taxlaw-7406	551	2	543	CARDINAL
taxlaw-7406	551	3	426	CARDINAL
taxlaw-7406	551	4	430	CARDINAL
taxlaw-7406	551	5	2005	DATE
taxlaw-7406	552	1	116	CARDINAL
taxlaw-7406	553	1	437	CARDINAL
taxlaw-7406	553	2	polsky	ORG
taxlaw-7406	553	3	supra	PERSON
taxlaw-7406	553	4	71	CARDINAL
taxlaw-7406	553	5	133-35	CARDINAL
taxlaw-7406	554	1	117	CARDINAL
taxlaw-7406	554	2	polsky	ORG
taxlaw-7406	554	3	71	CARDINAL
taxlaw-7406	554	4	133	CARDINAL
taxlaw-7406	554	5	118	CARDINAL
taxlaw-7406	557	1	1.6045–5(f	DATE
taxlaw-7406	557	2	3	CARDINAL
taxlaw-7406	561	1	1.6045–5(f	DATE
taxlaw-7406	561	2	2	CARDINAL
taxlaw-7406	562	1	120	CARDINAL
taxlaw-7406	563	1	48	CARDINAL
taxlaw-7406	563	2	irs	ORG
taxlaw-7406	563	3	d.	NORP
taxlaw-7406	563	4	2004	DATE
taxlaw-7406	563	5	congress	ORG
taxlaw-7406	564	1	127	CARDINAL
taxlaw-7406	566	1	congress	ORG
taxlaw-7406	566	2	62(a)(20	CARDINAL
taxlaw-7406	566	3	62(e	TIME
taxlaw-7406	566	4	2004	DATE
taxlaw-7406	567	1	2003	DATE
taxlaw-7406	567	2	2003	DATE
taxlaw-7406	567	3	1,000,000	MONEY
taxlaw-7406	567	4	400,000	MONEY
taxlaw-7406	567	5	zero	CARDINAL
taxlaw-7406	567	6	600,000	MONEY
taxlaw-7406	568	1	2003	DATE
taxlaw-7406	568	2	senate	ORG
taxlaw-7406	568	3	2003	DATE
taxlaw-7406	568	4	costs.131	NORP
taxlaw-7406	568	5	senate	ORG
taxlaw-7406	568	6	121	CARDINAL
taxlaw-7406	568	7	340	CARDINAL
taxlaw-7406	568	8	1074	CARDINAL
taxlaw-7406	568	9	9th	ORDINAL
taxlaw-7406	568	10	2003	DATE
taxlaw-7406	568	11	543	CARDINAL
taxlaw-7406	568	12	u.s.	GPE
taxlaw-7406	568	13	439	CARDINAL
taxlaw-7406	568	14	122	CARDINAL
taxlaw-7406	568	15	joanna laine	PERSON
taxlaw-7406	568	16	40	CARDINAL
taxlaw-7406	569	1	l. & soc.	ORG
taxlaw-7406	570	1	721	CARDINAL
taxlaw-7406	570	2	737	CARDINAL
taxlaw-7406	570	3	2016	CARDINAL
taxlaw-7406	571	1	123	CARDINAL
taxlaw-7406	572	1	035	CARDINAL
taxlaw-7406	572	2	oct. 22, 2008	DATE
taxlaw-7406	573	1	125	CARDINAL
taxlaw-7406	573	2	sinyard v. comm’r	PERSON
taxlaw-7406	573	3	268	CARDINAL
taxlaw-7406	573	4	756	CARDINAL
taxlaw-7406	573	5	758	CARDINAL
taxlaw-7406	573	6	9th	ORDINAL
taxlaw-7406	573	7	2001	DATE
taxlaw-7406	574	1	gregg d. polsky &	PERSON
taxlaw-7406	574	2	stephen f. befort	PERSON
taxlaw-7406	574	3	90	CARDINAL
taxlaw-7406	574	4	iowa	GPE
taxlaw-7406	574	5	l. rev	PERSON
taxlaw-7406	574	6	67	CARDINAL
taxlaw-7406	574	7	88	CARDINAL
taxlaw-7406	575	1	126	CARDINAL
taxlaw-7406	575	2	113	CARDINAL
taxlaw-7406	576	1	127	CARDINAL
taxlaw-7406	577	1	128	CARDINAL
taxlaw-7406	578	1	2003	DATE
taxlaw-7406	578	2	108th	CARDINAL
taxlaw-7406	579	1	2003	DATE
taxlaw-7406	580	1	house	ORG
taxlaw-7406	580	2	senate	ORG
taxlaw-7406	581	1	2003	DATE
taxlaw-7406	581	2	s. 557	ORG
taxlaw-7406	581	3	108th	ORDINAL
taxlaw-7406	582	1	2003	DATE
taxlaw-7406	583	1	130	CARDINAL
taxlaw-7406	584	1	131	CARDINAL
taxlaw-7406	584	2	2003	DATE
taxlaw-7406	584	3	s. 1054	PERSON
taxlaw-7406	584	4	108th	ORDINAL
taxlaw-7406	585	1	521	CARDINAL
taxlaw-7406	585	2	2003	DATE
taxlaw-7406	585	3	s. 1637	PERSON
taxlaw-7406	585	4	108th	ORDINAL
taxlaw-7406	586	1	643	CARDINAL
taxlaw-7406	586	2	2004	DATE
taxlaw-7406	586	3	american	NORP
taxlaw-7406	586	4	2004	DATE
taxlaw-7406	588	1	108	CARDINAL
taxlaw-7406	588	2	703	CARDINAL
taxlaw-7406	588	3	118	CARDINAL
taxlaw-7406	589	1	1418	CARDINAL
taxlaw-7406	589	2	1546	CARDINAL
taxlaw-7406	590	1	132	CARDINAL
taxlaw-7406	592	1	2017	CARDINAL
taxlaw-7406	592	2	49	DATE
taxlaw-7406	594	1	section 62(e	LAW
taxlaw-7406	594	2	congress	ORG
taxlaw-7406	595	1	lien	PERSON
taxlaw-7406	596	1	136	CARDINAL
taxlaw-7406	596	2	1,000,000	MONEY
taxlaw-7406	596	3	half	CARDINAL
taxlaw-7406	596	4	half	CARDINAL
taxlaw-7406	597	1	400,000	MONEY
taxlaw-7406	598	1	500,000	MONEY
taxlaw-7406	598	2	500,000	MONEY
taxlaw-7406	599	1	half	CARDINAL
taxlaw-7406	599	2	half	CARDINAL
taxlaw-7406	600	1	139	CARDINAL
taxlaw-7406	600	2	the entire $500,000	MONEY
taxlaw-7406	601	1	133	CARDINAL
taxlaw-7406	601	2	1054	CARDINAL
taxlaw-7406	601	3	521	CARDINAL
taxlaw-7406	601	4	s. 1637 § 703	ORG
taxlaw-7406	601	5	703	CARDINAL
taxlaw-7406	601	6	118	CARDINAL
taxlaw-7406	602	1	1546	CARDINAL
taxlaw-7406	603	1	134	CARDINAL
taxlaw-7406	603	2	stephen d. feldman	PERSON
taxlaw-7406	603	3	68	CARDINAL
taxlaw-7406	604	1	l. rev	PERSON
taxlaw-7406	604	2	1309	CARDINAL
taxlaw-7406	604	3	1317-19	CARDINAL
taxlaw-7406	605	1	lien	PERSON
taxlaw-7406	607	1	543	CARDINAL
taxlaw-7406	607	2	426	CARDINAL
taxlaw-7406	607	3	437	CARDINAL
taxlaw-7406	607	4	2005	DATE
taxlaw-7406	611	1	136	CARDINAL
taxlaw-7406	611	2	31	CARDINAL
taxlaw-7406	612	1	137	CARDINAL
taxlaw-7406	612	2	2026	CARDINAL
taxlaw-7406	616	1	section 62(e	LAW
taxlaw-7406	616	2	section 62(a)(20	LAW
taxlaw-7406	617	1	138	CARDINAL
taxlaw-7406	617	2	half	CARDINAL
taxlaw-7406	619	1	265(a)(1	ORDINAL
taxlaw-7406	620	1	first	ORDINAL
taxlaw-7406	620	2	500,000	MONEY
taxlaw-7406	620	3	second	ORDINAL
taxlaw-7406	620	4	200,000	MONEY
taxlaw-7406	621	1	139	CARDINAL
taxlaw-7406	621	2	2026	CARDINAL
taxlaw-7406	622	1	50	CARDINAL
taxlaw-7406	622	2	columbia	ORG
taxlaw-7406	624	1	2002	DATE
taxlaw-7406	624	2	2002	DATE
taxlaw-7406	624	3	irs	ORG
taxlaw-7406	625	1	50%	PERCENT
taxlaw-7406	626	1	1,000,000	MONEY
taxlaw-7406	626	2	450,000	MONEY
taxlaw-7406	626	3	300,000	MONEY
taxlaw-7406	626	4	150,000	MONEY
taxlaw-7406	627	1	400,000	MONEY
taxlaw-7406	627	2	40%	PERCENT
taxlaw-7406	627	3	1,000,000	MONEY
taxlaw-7406	628	1	150,000	MONEY
taxlaw-7406	628	2	50%	PERCENT
taxlaw-7406	628	3	500,000	MONEY
taxlaw-7406	628	4	200,000	MONEY
taxlaw-7406	629	1	500,000	MONEY
taxlaw-7406	630	1	2002	DATE
taxlaw-7406	630	2	150,000	MONEY
taxlaw-7406	630	3	350,000	MONEY
taxlaw-7406	630	4	2002	DATE
taxlaw-7406	632	1	oregon	GPE
taxlaw-7406	632	2	oregon	GPE
taxlaw-7406	632	3	70%	PERCENT
taxlaw-7406	632	4	the remaining 30%	PERCENT
taxlaw-7406	632	5	30%	PERCENT
taxlaw-7406	632	6	20%	PERCENT
taxlaw-7406	632	7	1,000,000	MONEY
taxlaw-7406	632	8	20%	PERCENT
taxlaw-7406	632	9	700,000	MONEY
taxlaw-7406	632	10	100,000	MONEY
taxlaw-7406	632	11	200,000	MONEY
taxlaw-7406	633	1	300,000	MONEY
taxlaw-7406	634	1	33%	PERCENT
taxlaw-7406	635	1	140	CARDINAL
taxlaw-7406	637	1	31.735	CARDINAL
taxlaw-7406	637	2	2020	DATE
taxlaw-7406	638	1	141	CARDINAL
taxlaw-7406	638	2	2002-	DATE
taxlaw-7406	638	3	aug. 1, 2002	DATE
taxlaw-7406	639	1	142	CARDINAL
taxlaw-7406	640	1	2002	DATE
taxlaw-7406	641	1	200,000	MONEY
taxlaw-7406	642	1	4-5	DATE
taxlaw-7406	645	1	67(g	CARDINAL
taxlaw-7406	646	1	2%	PERCENT
taxlaw-7406	648	1	62(a	CARDINAL
taxlaw-7406	650	1	56(b)(1)(a)(i	CARDINAL
taxlaw-7406	651	1	144	CARDINAL
taxlaw-7406	651	2	874	CARDINAL
taxlaw-7406	651	3	80th	ORDINAL
taxlaw-7406	653	1	sess	PERSON
taxlaw-7406	655	1	2019	CARDINAL
taxlaw-7406	656	1	145	CARDINAL
taxlaw-7406	658	1	31.735(1)(a	CARDINAL
taxlaw-7406	659	1	146	CARDINAL
taxlaw-7406	661	1	2017	CARDINAL
taxlaw-7406	661	2	51	CARDINAL
taxlaw-7406	661	3	oregon senate	ORG
taxlaw-7406	661	4	874	CARDINAL
taxlaw-7406	661	5	first	ORDINAL
taxlaw-7406	661	6	one-third	CARDINAL
taxlaw-7406	662	1	150	CARDINAL
taxlaw-7406	663	1	1,000,000	MONEY
taxlaw-7406	663	2	approximately $333,333	MONEY
taxlaw-7406	664	1	2002	DATE
taxlaw-7406	664	2	333,333	MONEY
taxlaw-7406	664	3	3	CARDINAL
taxlaw-7406	664	4	oregon senate	ORG
taxlaw-7406	664	5	874	CARDINAL
taxlaw-7406	664	6	33%	PERCENT
taxlaw-7406	664	7	3	CARDINAL
taxlaw-7406	664	8	$1,000,000 $700,000 $200,000 $100,000	MONEY
taxlaw-7406	664	9	0	MONEY
taxlaw-7406	665	1	s. 874 $	ORG
taxlaw-7406	665	2	333,333	MONEY
taxlaw-7406	665	3	333,333	MONEY
taxlaw-7406	665	4	222,222	MONEY
taxlaw-7406	668	1	400,000	MONEY
taxlaw-7406	668	2	1,000,000	MONEY
taxlaw-7406	668	3	600,000	MONEY
taxlaw-7406	669	1	1,000,000	MONEY
taxlaw-7406	669	2	400,000	MONEY
taxlaw-7406	670	1	148	CARDINAL
taxlaw-7406	671	1	s. 874.	ORG
taxlaw-7406	671	2	149	CARDINAL
taxlaw-7406	673	1	2002–46–003 4	DATE
taxlaw-7406	673	2	aug. 1, 2002	DATE
taxlaw-7406	674	1	oregon	GPE
taxlaw-7406	676	1	$333,333 to $666,667	MONEY
taxlaw-7406	676	2	333,333	MONEY
taxlaw-7406	677	1	one-third	CARDINAL
taxlaw-7406	678	1	irs	ORG
taxlaw-7406	679	1	52	CARDINAL
taxlaw-7406	680	1	irs	ORG
taxlaw-7406	680	2	irs	ORG
taxlaw-7406	680	3	irs	ORG
taxlaw-7406	681	1	irs	ORG
taxlaw-7406	684	1	2004	DATE
taxlaw-7406	685	1	three	CARDINAL
taxlaw-7406	685	2	one	CARDINAL
taxlaw-7406	686	1	156	CARDINAL
taxlaw-7406	687	1	brant hellwig	PERSON
taxlaw-7406	689	1	two	CARDINAL
taxlaw-7406	689	2	third	ORDINAL
taxlaw-7406	689	3	zero	CARDINAL
taxlaw-7406	690	1	irs	ORG
taxlaw-7406	691	1	152	CARDINAL
taxlaw-7406	691	2	543	CARDINAL
taxlaw-7406	691	3	426	CARDINAL
taxlaw-7406	691	4	437	CARDINAL
taxlaw-7406	691	5	joseph m. dodge	PERSON
taxlaw-7406	691	6	congress	ORG
taxlaw-7406	691	7	27	CARDINAL
taxlaw-7406	692	1	297	CARDINAL
taxlaw-7406	692	2	334	CARDINAL
taxlaw-7406	692	3	2007	DATE
taxlaw-7406	692	4	charles davenport	PERSON
taxlaw-7406	692	5	97	CARDINAL
taxlaw-7406	692	6	703	CARDINAL
taxlaw-7406	692	7	704	CARDINAL
taxlaw-7406	692	8	2002	DATE
taxlaw-7406	692	9	deborah a. geier	PERSON
taxlaw-7406	692	10	davenport	GPE
taxlaw-7406	692	11	97	CARDINAL
taxlaw-7406	692	12	1627	CARDINAL
taxlaw-7406	692	13	1629	CARDINAL
taxlaw-7406	692	14	2002	DATE
taxlaw-7406	693	1	153	CARDINAL
taxlaw-7406	693	2	hellwig & polsky	ORG
taxlaw-7406	693	3	106	CARDINAL
taxlaw-7406	693	4	917	CARDINAL
taxlaw-7406	695	1	1.212–1(k	DATE
taxlaw-7406	696	1	154	CARDINAL
taxlaw-7406	696	2	proc	PERSON
taxlaw-7406	697	1	93–27	CARDINAL
taxlaw-7406	697	2	1993–2	CARDINAL
taxlaw-7406	697	3	343	CARDINAL
taxlaw-7406	697	4	irs	ORG
taxlaw-7406	698	1	155	CARDINAL
taxlaw-7406	698	2	543	CARDINAL
taxlaw-7406	698	3	u.s.	GPE
taxlaw-7406	698	4	437	CARDINAL
taxlaw-7406	698	5	156	CARDINAL
taxlaw-7406	698	6	stephen b. cohen	PERSON
taxlaw-7406	698	7	10	CARDINAL
taxlaw-7406	698	8	543	CARDINAL
taxlaw-7406	698	9	426	CARDINAL
taxlaw-7406	698	10	2005	DATE
taxlaw-7406	698	11	03-892	CARDINAL
taxlaw-7406	699	1	62(a)(2)(a	CARDINAL
taxlaw-7406	701	1	e)(18)(ii	ORG
taxlaw-7406	702	1	157	CARDINAL
taxlaw-7406	702	2	543	CARDINAL
taxlaw-7406	702	3	u.s.	GPE
taxlaw-7406	702	4	435	CARDINAL
taxlaw-7406	702	5	158	CARDINAL
taxlaw-7406	703	1	436	CARDINAL
taxlaw-7406	704	1	159	CARDINAL
taxlaw-7406	704	2	j. hellwig	PERSON
taxlaw-7406	704	3	the supreme court’s	ORG
taxlaw-7406	704	4	2006	DATE
taxlaw-7406	705	1	l. rev	PERSON
taxlaw-7406	705	2	751	CARDINAL
taxlaw-7406	705	3	761	CARDINAL
taxlaw-7406	705	4	2006	DATE
taxlaw-7406	707	1	hellwig & polsky	ORG
taxlaw-7406	707	2	106	CARDINAL
taxlaw-7406	707	3	913	CARDINAL
taxlaw-7406	708	1	2017	CARDINAL
taxlaw-7406	708	2	53	CARDINAL
taxlaw-7406	709	1	irs	ORG
taxlaw-7406	709	2	irs	ORG
taxlaw-7406	710	1	one	CARDINAL
taxlaw-7406	710	2	two	CARDINAL
taxlaw-7406	712	1	section 62(e)(18)(i	LAW
taxlaw-7406	713	1	2004	DATE
taxlaw-7406	713	2	section 62(e	LAW
taxlaw-7406	714	1	1	CARDINAL
taxlaw-7406	714	2	16	CARDINAL
taxlaw-7406	714	3	statutes;165	NORP
taxlaw-7406	714	4	17	CARDINAL
taxlaw-7406	714	5	law;166	ORG
taxlaw-7406	714	6	18	CARDINAL
taxlaw-7406	714	7	two	CARDINAL
taxlaw-7406	714	8	first	ORDINAL
taxlaw-7406	714	9	second	ORDINAL
taxlaw-7406	715	1	18	CARDINAL
taxlaw-7406	716	1	17	CARDINAL
taxlaw-7406	717	1	one	CARDINAL
taxlaw-7406	717	2	section 62(e)(18)(i	LAW
taxlaw-7406	718	1	robert wood	PERSON
taxlaw-7406	718	2	160	CARDINAL
taxlaw-7406	718	3	supra	PERSON
taxlaw-7406	718	4	152	CARDINAL
taxlaw-7406	718	5	334	CARDINAL
taxlaw-7406	718	6	davenport	GPE
taxlaw-7406	718	7	152	CARDINAL
taxlaw-7406	718	8	704	CARDINAL
taxlaw-7406	718	9	152	CARDINAL
taxlaw-7406	718	10	3	CARDINAL
taxlaw-7406	719	1	hellwig & polsky	ORG
taxlaw-7406	719	2	106	CARDINAL
taxlaw-7406	719	3	915	CARDINAL
taxlaw-7406	719	4	921	CARDINAL
taxlaw-7406	719	5	161	CARDINAL
taxlaw-7406	720	1	6662(d)(2)(b)(i	CARDINAL
taxlaw-7406	722	1	6662(d)(2)(b)(ii	CARDINAL
taxlaw-7406	725	1	1.6662	CARDINAL
taxlaw-7406	725	2	4(d)(2	ORDINAL
taxlaw-7406	727	1	1.6662	CARDINAL
taxlaw-7406	727	2	3(b)(3	DATE
taxlaw-7406	728	1	162 i.r.c	QUANTITY
taxlaw-7406	729	1	6662(d)(2)(b)(ii)(i	CARDINAL
taxlaw-7406	733	1	6662(d)(2)(b)(ii)(ii	CARDINAL
taxlaw-7406	734	1	163	CARDINAL
taxlaw-7406	736	1	1.6045–5(f	DATE
taxlaw-7406	736	2	1	CARDINAL
taxlaw-7406	736	3	3	CARDINAL
taxlaw-7406	737	1	164	CARDINAL
taxlaw-7406	737	2	113	CARDINAL
taxlaw-7406	738	1	165	CARDINAL
taxlaw-7406	740	1	166	CARDINAL
taxlaw-7406	741	1	62(e)(17	CARDINAL
taxlaw-7406	742	1	167	CARDINAL
taxlaw-7406	743	1	62(e)(18)(i	CARDINAL
taxlaw-7406	744	1	168	CARDINAL
taxlaw-7406	745	1	62(e)(18)(ii	CARDINAL
taxlaw-7406	746	1	54	CARDINAL
taxlaw-7406	746	2	irs	ORG
taxlaw-7406	749	1	congress	ORG
taxlaw-7406	750	1	irs	ORG
taxlaw-7406	750	2	massachusetts	GPE
taxlaw-7406	750	3	massachusetts	GPE
taxlaw-7406	750	4	massachusetts	GPE
taxlaw-7406	750	5	irs	ORG
taxlaw-7406	751	1	176	CARDINAL
taxlaw-7406	751	2	two	CARDINAL
taxlaw-7406	752	1	first	ORDINAL
taxlaw-7406	752	2	congress	ORG
taxlaw-7406	753	1	congress	ORG
taxlaw-7406	753	2	eighteen	CARDINAL
taxlaw-7406	756	1	section 62(e	LAW
taxlaw-7406	757	1	1	CARDINAL
taxlaw-7406	757	2	16	CARDINAL
taxlaw-7406	758	1	169	CARDINAL
taxlaw-7406	758	2	robert w. wood	PERSON
taxlaw-7406	758	3	166	CARDINAL
taxlaw-7406	759	1	1481	CARDINAL
taxlaw-7406	759	2	1482-83	CARDINAL
taxlaw-7406	759	3	2020	DATE
taxlaw-7406	760	1	170	CARDINAL
taxlaw-7406	762	1	1483	CARDINAL
taxlaw-7406	763	1	172	CARDINAL
taxlaw-7406	764	1	1482-83	DATE
taxlaw-7406	765	1	173	CARDINAL
taxlaw-7406	765	2	chighisola	NORP
taxlaw-7406	766	1	atb 2016-384	ORG
taxlaw-7406	768	1	sept. 26	DATE
taxlaw-7406	768	2	2016	DATE
taxlaw-7406	770	1	174	CARDINAL
taxlaw-7406	771	1	391	CARDINAL
taxlaw-7406	772	1	175	CARDINAL
taxlaw-7406	773	1	392	CARDINAL
taxlaw-7406	774	1	176	CARDINAL
taxlaw-7406	774	2	169	CARDINAL
taxlaw-7406	774	3	1483	CARDINAL
taxlaw-7406	774	4	177	CARDINAL
taxlaw-7406	774	5	178	CARDINAL
taxlaw-7406	774	6	169	CARDINAL
taxlaw-7406	774	7	1487	CARDINAL
taxlaw-7406	775	1	179	CARDINAL
taxlaw-7406	775	2	2017	CARDINAL
taxlaw-7406	775	3	55	CARDINAL
taxlaw-7406	775	4	2003	DATE
taxlaw-7406	775	5	18	CARDINAL
taxlaw-7406	779	1	1	CARDINAL
taxlaw-7406	779	2	16	CARDINAL
taxlaw-7406	780	1	second	ORDINAL
taxlaw-7406	781	1	2003	DATE
taxlaw-7406	781	2	section 62(e)(18)(i	LAW
taxlaw-7406	782	1	2003	DATE
taxlaw-7406	783	1	section 104(a)(2	LAW
taxlaw-7406	783	2	2003	DATE
taxlaw-7406	784	1	section 104(a)(2	LAW
taxlaw-7406	785	1	2003	DATE
taxlaw-7406	787	1	two	CARDINAL
taxlaw-7406	790	1	one	CARDINAL
taxlaw-7406	790	2	2025.187	CARDINAL
taxlaw-7406	790	3	congress	ORG
taxlaw-7406	790	4	2026	CARDINAL
taxlaw-7406	791	1	congress	ORG
taxlaw-7406	791	2	irs	ORG
taxlaw-7406	792	1	180	CARDINAL
taxlaw-7406	792	2	2003	DATE
taxlaw-7406	792	3	108th	CARDINAL
taxlaw-7406	793	1	2003	DATE
taxlaw-7406	794	1	181	CARDINAL
taxlaw-7406	796	1	182 i.r.c	QUANTITY
taxlaw-7406	798	1	183 i.r.c	QUANTITY
taxlaw-7406	799	1	62(e)(1)—(16	DATE
taxlaw-7406	799	2	18	CARDINAL
taxlaw-7406	800	1	184	CARDINAL
taxlaw-7406	801	1	62(e)(18)(i	CARDINAL
taxlaw-7406	802	1	185	CARDINAL
taxlaw-7406	803	1	186	CARDINAL
taxlaw-7406	803	2	polsky	ORG
taxlaw-7406	803	3	71	CARDINAL
taxlaw-7406	803	4	123-24	DATE
taxlaw-7406	803	5	187	CARDINAL
taxlaw-7406	804	1	67(g	CARDINAL
taxlaw-7406	805	1	56	CARDINAL
taxlaw-7406	805	2	columbia	ORG
taxlaw-7406	808	1	70,000	MONEY
taxlaw-7406	808	2	five years	DATE
taxlaw-7406	808	3	first	ORDINAL
taxlaw-7406	808	4	2026	CARDINAL
taxlaw-7406	809	1	30,000	MONEY
taxlaw-7406	809	2	five years	DATE
taxlaw-7406	809	3	first	ORDINAL
taxlaw-7406	809	4	2026	CARDINAL
taxlaw-7406	810	1	100,000	MONEY
taxlaw-7406	810	2	annual	DATE
taxlaw-7406	810	3	each year	DATE
taxlaw-7406	810	4	2026	CARDINAL
taxlaw-7406	810	5	30,000	MONEY
taxlaw-7406	810	6	congress	ORG
taxlaw-7406	810	7	30,000	MONEY
taxlaw-7406	810	8	2%	PERCENT
taxlaw-7406	812	1	first	ORDINAL
taxlaw-7406	812	2	congress	ORG
taxlaw-7406	813	1	congress	ORG
taxlaw-7406	814	1	congress	ORG
taxlaw-7406	815	1	2017	CARDINAL
taxlaw-7406	815	2	december 31, 2025	DATE
taxlaw-7406	816	1	congress	ORG
taxlaw-7406	816	2	irs	ORG
taxlaw-7406	817	1	2026	CARDINAL
taxlaw-7406	817	2	2020	DATE
taxlaw-7406	818	1	second	ORDINAL
taxlaw-7406	818	2	pre-2018	DATE
taxlaw-7406	818	3	2%	PERCENT
taxlaw-7406	819	1	2017	CARDINAL
taxlaw-7406	819	2	two	CARDINAL
taxlaw-7406	820	1	section 162(q	LAW
taxlaw-7406	823	1	treasury	ORG
taxlaw-7406	823	2	irs	ORG
taxlaw-7406	824	1	2017	CARDINAL
taxlaw-7406	825	1	188	CARDINAL
taxlaw-7406	826	1	irs	ORG
taxlaw-7406	827	1	childs v. comm’r	PERSON
taxlaw-7406	827	2	103	CARDINAL
taxlaw-7406	827	3	634	CARDINAL
taxlaw-7406	827	4	651	CARDINAL
taxlaw-7406	827	5	1994	DATE
taxlaw-7406	827	6	aff’d	CARDINAL
taxlaw-7406	827	7	89	CARDINAL
taxlaw-7406	827	8	856	CARDINAL
taxlaw-7406	827	9	11th	ORDINAL
taxlaw-7406	827	10	1996	DATE
taxlaw-7406	828	1	2008–36–019	CARDINAL
taxlaw-7406	828	2	june 2, 2008	DATE
taxlaw-7406	829	1	polsky	ORG
taxlaw-7406	829	2	supra	PERSON
taxlaw-7406	829	3	71	CARDINAL
taxlaw-7406	829	4	158-64	DATE
taxlaw-7406	829	5	189	CARDINAL
taxlaw-7406	830	1	56(b)(1)(a)(i	CARDINAL
taxlaw-7406	830	2	67(a	CARDINAL
taxlaw-7406	831	1	2017	CARDINAL
taxlaw-7406	831	2	57	CARDINAL
taxlaw-7406	832	1	hundreds of thousands	CARDINAL
taxlaw-7406	832	2	millions	CARDINAL
taxlaw-7406	834	1	congress	ORG
taxlaw-7406	835	1	irs	ORG