id	sid	eid	entity	type
taxlaw-8367	1	1	microsoft	ORG
taxlaw-8367	1	2	david hasen*	PERSON
taxlaw-8367	5	1	some quarters	DATE
taxlaw-8367	6	1	one	CARDINAL
taxlaw-8367	7	1	treasury	ORG
taxlaw-8367	11	1	i. introduction	PERSON
taxlaw-8367	12	1	90 ii	QUANTITY
taxlaw-8367	13	1	93	CARDINAL
taxlaw-8367	13	2	a. tax law characterization	PERSON
taxlaw-8367	13	3	93	CARDINAL
taxlaw-8367	13	4	1	CARDINAL
taxlaw-8367	14	1	94 1	DATE
taxlaw-8367	15	1	95 2	CARDINAL
taxlaw-8367	16	1	99	CARDINAL
taxlaw-8367	16	2	c. proposition	PERSON
taxlaw-8367	16	3	2	CARDINAL
taxlaw-8367	16	4	99	CARDINAL
taxlaw-8367	16	5	d.	NORP
taxlaw-8367	16	6	3	CARDINAL
taxlaw-8367	16	7	102	CARDINAL
taxlaw-8367	17	1	105	CARDINAL
taxlaw-8367	19	1	106	CARDINAL
taxlaw-8367	19	2	lal	PERSON
taxlaw-8367	21	1	108 c. lal	PERSON
taxlaw-8367	21	2	109 1	CARDINAL
taxlaw-8367	22	1	110 2	CARDINAL
taxlaw-8367	22	2	111	CARDINAL
taxlaw-8367	22	3	university of florida levin college of law	ORG
taxlaw-8367	23	1	pat cain	PERSON
taxlaw-8367	23	2	charlene luke	PERSON
taxlaw-8367	23	3	gregg polsky	PERSON
taxlaw-8367	23	4	pierre schlag	PERSON
taxlaw-8367	23	5	the columbia journal of tax law	ORG
taxlaw-8367	25	1	90	CARDINAL
taxlaw-8367	25	2	columbia	ORG
taxlaw-8367	25	3	12:89 3	DATE
taxlaw-8367	25	4	113	CARDINAL
taxlaw-8367	25	5	d.	NORP
taxlaw-8367	25	6	114	CARDINAL
taxlaw-8367	26	1	117	CARDINAL
taxlaw-8367	26	2	118	CARDINAL
taxlaw-8367	26	3	120	CARDINAL
taxlaw-8367	26	4	lal	PERSON
taxlaw-8367	26	5	122	CARDINAL
taxlaw-8367	26	6	haig-simons	ORG
taxlaw-8367	26	7	123 vi	PERSON
taxlaw-8367	27	1	125	CARDINAL
taxlaw-8367	27	2	i.	PERSON
taxlaw-8367	33	1	charlotte	GPE
taxlaw-8367	33	2	25 va	GPE
taxlaw-8367	34	1	31 (2005	DATE
taxlaw-8367	34	2	joseph m. dodge	PERSON
taxlaw-8367	34	3	26	CARDINAL
taxlaw-8367	35	1	245	CARDINAL
taxlaw-8367	35	2	2006	DATE
taxlaw-8367	36	1	deborah a. geier	PERSON
taxlaw-8367	36	2	1	CARDINAL
taxlaw-8367	36	3	fla	GPE
taxlaw-8367	37	1	115	CARDINAL
taxlaw-8367	37	2	1992	DATE
taxlaw-8367	37	3	martin j. mcmahon	PERSON
taxlaw-8367	37	4	jr. &	ORG
taxlaw-8367	37	5	daniel l. simmons	PERSON
taxlaw-8367	37	6	63	CARDINAL
taxlaw-8367	37	7	415	CARDINAL
taxlaw-8367	37	8	2010	DATE
taxlaw-8367	37	9	daniel n. shaviro	PERSON
taxlaw-8367	37	10	44	CARDINAL
taxlaw-8367	37	11	401	CARDINAL
taxlaw-8367	37	12	1989	DATE
taxlaw-8367	37	13	patricia d. white	PERSON
taxlaw-8367	37	14	88	CARDINAL
taxlaw-8367	38	1	l. rev	PERSON
taxlaw-8367	38	2	2034	CARDINAL
taxlaw-8367	38	3	1990	DATE
taxlaw-8367	40	1	2 one	CARDINAL
taxlaw-8367	42	1	joseph bankman et al	PERSON
taxlaw-8367	42	2	317	CARDINAL
taxlaw-8367	42	3	18th	ORDINAL
taxlaw-8367	42	4	2019	DATE
taxlaw-8367	43	1	3	CARDINAL
taxlaw-8367	43	2	boris i. bittker & lawrence lokken	ORG
taxlaw-8367	43	3	7.1	CARDINAL
taxlaw-8367	44	1	4	CARDINAL
taxlaw-8367	45	1	mcmahon & simmons	ORG
taxlaw-8367	45	2	supra	PERSON
taxlaw-8367	45	3	1	CARDINAL
taxlaw-8367	45	4	417	CARDINAL
taxlaw-8367	46	1	5	CARDINAL
taxlaw-8367	46	2	461	CARDINAL
taxlaw-8367	46	3	300	CARDINAL
taxlaw-8367	46	4	1983	DATE
taxlaw-8367	47	1	6	CARDINAL
taxlaw-8367	47	2	307	CARDINAL
taxlaw-8367	47	3	2021	CARDINAL
taxlaw-8367	47	4	91	CARDINAL
taxlaw-8367	48	1	zero	CARDINAL
taxlaw-8367	50	1	”11	ORG
taxlaw-8367	51	1	13	CARDINAL
taxlaw-8367	56	1	7 i.r.c.	QUANTITY
taxlaw-8367	57	1	61(a)(12	CARDINAL
taxlaw-8367	58	1	section 108	LAW
taxlaw-8367	59	1	8	CARDINAL
taxlaw-8367	60	1	331	CARDINAL
taxlaw-8367	60	2	1 (1940	DATE
taxlaw-8367	61	1	9	CARDINAL
taxlaw-8367	64	1	10	CARDINAL
taxlaw-8367	64	2	1	CARDINAL
taxlaw-8367	64	3	ii.a	DATE
taxlaw-8367	65	1	11	CARDINAL
taxlaw-8367	66	1	461	CARDINAL
taxlaw-8367	66	2	300	CARDINAL
taxlaw-8367	66	3	307	CARDINAL
taxlaw-8367	66	4	1983	DATE
taxlaw-8367	68	1	bittker & lokken	ORG
taxlaw-8367	68	2	3	CARDINAL
taxlaw-8367	69	1	12	CARDINAL
taxlaw-8367	69	2	ii.a	DATE
taxlaw-8367	71	1	13	CARDINAL
taxlaw-8367	73	1	14	CARDINAL
taxlaw-8367	75	1	15	CARDINAL
taxlaw-8367	77	1	u.s.	GPE
taxlaw-8367	77	2	367	CARDINAL
taxlaw-8367	77	3	687	CARDINAL
taxlaw-8367	77	4	1961	DATE
taxlaw-8367	78	1	16	CARDINAL
taxlaw-8367	80	1	722	CARDINAL
taxlaw-8367	81	1	1031(d	CARDINAL
taxlaw-8367	82	1	92	CARDINAL
taxlaw-8367	82	2	establishes.17	DATE
taxlaw-8367	88	1	first	ORDINAL
taxlaw-8367	88	2	second	ORDINAL
taxlaw-8367	102	1	17	CARDINAL
taxlaw-8367	104	1	wesley newcomb hohfeld	PERSON
taxlaw-8367	104	2	23	CARDINAL
taxlaw-8367	104	3	16	CARDINAL
taxlaw-8367	104	4	24	DATE
taxlaw-8367	105	1	18	CARDINAL
taxlaw-8367	106	1	mar. 21	DATE
taxlaw-8367	106	2	2021	DATE
taxlaw-8367	108	1	2021	CARDINAL
taxlaw-8367	108	2	93	CARDINAL
taxlaw-8367	109	1	congress	ORG
taxlaw-8367	112	1	lal	PERSON
taxlaw-8367	113	1	lal	PERSON
taxlaw-8367	114	1	one	CARDINAL
taxlaw-8367	115	1	lal	PERSON
taxlaw-8367	119	1	1	CARDINAL
taxlaw-8367	121	1	correlatively	PERSON
taxlaw-8367	121	2	section 752	LAW
taxlaw-8367	122	1	20	CARDINAL
taxlaw-8367	122	2	technicorp	ORG
taxlaw-8367	122	3	statek corp.	ORG
taxlaw-8367	123	1	v. johnston	PERSON
taxlaw-8367	123	2	21	CARDINAL
taxlaw-8367	123	3	1997	DATE
taxlaw-8367	125	1	1975	DATE
taxlaw-8367	126	1	section 7872	LAW
taxlaw-8367	129	1	1985	DATE
taxlaw-8367	130	1	21	CARDINAL
taxlaw-8367	130	2	bittker & lokken	ORG
taxlaw-8367	130	3	3	CARDINAL
taxlaw-8367	130	4	7.1	CARDINAL
taxlaw-8367	131	1	22	CARDINAL
taxlaw-8367	132	1	94	CARDINAL
taxlaw-8367	132	2	columbia journal of tax	ORG
taxlaw-8367	133	1	12:89 2	DATE
taxlaw-8367	136	1	3.	CARDINAL
taxlaw-8367	136	2	a.	PERSON
taxlaw-8367	137	1	26	CARDINAL
taxlaw-8367	137	2	debt.27	PERSON
taxlaw-8367	137	3	three	CARDINAL
taxlaw-8367	142	1	1	CARDINAL
taxlaw-8367	144	1	haig-simons	ORG
taxlaw-8367	144	2	1	CARDINAL
taxlaw-8367	144	3	2	CARDINAL
taxlaw-8367	147	1	163	CARDINAL
taxlaw-8367	149	1	24	CARDINAL
taxlaw-8367	149	2	section 61(a)(12	LAW
taxlaw-8367	149	3	section 7701(g	LAW
taxlaw-8367	151	1	section 166	LAW
taxlaw-8367	152	1	25	CARDINAL
taxlaw-8367	154	1	1.1001–2	CARDINAL
taxlaw-8367	154	2	26	CARDINAL
taxlaw-8367	154	3	461	CARDINAL
taxlaw-8367	154	4	300	CARDINAL
taxlaw-8367	154	5	1983	DATE
taxlaw-8367	155	1	27	CARDINAL
taxlaw-8367	156	1	91–31	CARDINAL
taxlaw-8367	156	2	1991–1	CARDINAL
taxlaw-8367	156	3	c.b. 19	DATE
taxlaw-8367	156	4	88	CARDINAL
taxlaw-8367	156	5	984	CARDINAL
taxlaw-8367	156	6	1987	DATE
taxlaw-8367	157	1	28	CARDINAL
taxlaw-8367	157	2	henry simons	PERSON
taxlaw-8367	157	3	50	CARDINAL
taxlaw-8367	158	1	haig-simons	ORG
taxlaw-8367	159	1	william d. andrews	PERSON
taxlaw-8367	159	2	2021	CARDINAL
taxlaw-8367	159	3	95 1	DATE
taxlaw-8367	160	1	1	CARDINAL
taxlaw-8367	161	1	1,000	MONEY
taxlaw-8367	161	2	1,000	MONEY
taxlaw-8367	161	3	semiannually	DATE
taxlaw-8367	161	4	10 years	DATE
taxlaw-8367	161	5	1,000	MONEY
taxlaw-8367	162	1	1,000	MONEY
taxlaw-8367	164	1	30	CARDINAL
taxlaw-8367	165	1	1,000	MONEY
taxlaw-8367	168	1	zero	CARDINAL
taxlaw-8367	168	2	first	ORDINAL
taxlaw-8367	169	1	zero	CARDINAL
taxlaw-8367	171	1	700	MONEY
taxlaw-8367	171	2	1,000	MONEY
taxlaw-8367	172	1	1,000	MONEY
taxlaw-8367	172	2	300	MONEY
taxlaw-8367	173	1	300	MONEY
taxlaw-8367	174	1	one	CARDINAL
taxlaw-8367	175	1	86	CARDINAL
taxlaw-8367	176	1	l. rev	PERSON
taxlaw-8367	176	2	309	CARDINAL
taxlaw-8367	176	3	320	CARDINAL
taxlaw-8367	176	4	1972	DATE
taxlaw-8367	177	1	29	CARDINAL
taxlaw-8367	179	1	bittker & lokken	ORG
taxlaw-8367	179	2	3	CARDINAL
taxlaw-8367	179	3	1	CARDINAL
taxlaw-8367	179	4	406	CARDINAL
taxlaw-8367	179	5	1	CARDINAL
taxlaw-8367	179	6	2072	CARDINAL
taxlaw-8367	181	1	30	CARDINAL
taxlaw-8367	183	1	31	CARDINAL
taxlaw-8367	183	2	bittker & lokken	ORG
taxlaw-8367	183	3	3	CARDINAL
taxlaw-8367	183	4	7.1	CARDINAL
taxlaw-8367	184	1	32	CARDINAL
taxlaw-8367	184	2	deborah geier	PERSON
taxlaw-8367	184	3	ethan yale	PERSON
taxlaw-8367	185	1	1	CARDINAL
taxlaw-8367	185	2	145	CARDINAL
taxlaw-8367	185	3	ethan yale	PERSON
taxlaw-8367	185	4	94	CARDINAL
taxlaw-8367	185	5	l. rev	PERSON
taxlaw-8367	185	6	485	CARDINAL
taxlaw-8367	185	7	493	CARDINAL
taxlaw-8367	185	8	2016	CARDINAL
taxlaw-8367	186	1	33	CARDINAL
taxlaw-8367	188	1	34	CARDINAL
taxlaw-8367	189	1	2004–1	CARDINAL
taxlaw-8367	189	2	911	CARDINAL
taxlaw-8367	190	1	2011–5 c.b	QUANTITY
taxlaw-8367	190	2	441	CARDINAL
taxlaw-8367	190	3	96	CARDINAL
taxlaw-8367	190	4	columbia	ORG
taxlaw-8367	192	1	300	MONEY
taxlaw-8367	192	2	300	MONEY
taxlaw-8367	192	3	1,000	MONEY
taxlaw-8367	193	1	zero	CARDINAL
taxlaw-8367	193	2	300	MONEY
taxlaw-8367	193	3	two	CARDINAL
taxlaw-8367	194	1	first	ORDINAL
taxlaw-8367	194	2	700	MONEY
taxlaw-8367	194	3	1,000	MONEY
taxlaw-8367	194	4	second	ORDINAL
taxlaw-8367	200	1	congress	ORG
taxlaw-8367	200	2	35	CARDINAL
taxlaw-8367	200	3	372	CARDINAL
taxlaw-8367	200	4	128	CARDINAL
taxlaw-8367	200	5	1963	DATE
taxlaw-8367	202	1	36	CARDINAL
taxlaw-8367	205	1	37 am	TIME
taxlaw-8367	207	1	u.s.	GPE
taxlaw-8367	207	2	367	CARDINAL
taxlaw-8367	207	3	687	CARDINAL
taxlaw-8367	207	4	1961	DATE
taxlaw-8367	208	1	38	CARDINAL
taxlaw-8367	210	1	39	CARDINAL
taxlaw-8367	211	1	165	CARDINAL
taxlaw-8367	216	1	40 i.r.c	QUANTITY
taxlaw-8367	222	1	1031(a	ORDINAL
taxlaw-8367	225	1	1014(a	CARDINAL
taxlaw-8367	226	1	2021	CARDINAL
taxlaw-8367	226	2	97	CARDINAL
taxlaw-8367	227	1	anthony polito	PERSON
taxlaw-8367	227	2	cash.41	NORP
taxlaw-8367	227	3	polito	GPE
taxlaw-8367	227	4	first	ORDINAL
taxlaw-8367	227	5	recognized.46	NORP
taxlaw-8367	227	6	polito	PERSON
taxlaw-8367	227	7	dan shaviro	PERSON
taxlaw-8367	229	1	gain.48	PERSON
taxlaw-8367	230	1	one	CARDINAL
taxlaw-8367	231	1	extent.50	ORG
taxlaw-8367	231	2	200	MONEY
taxlaw-8367	232	1	1,500	MONEY
taxlaw-8367	233	1	41	CARDINAL
taxlaw-8367	233	2	anthony p. polito	PERSON
taxlaw-8367	233	3	17 va	GPE
taxlaw-8367	233	4	467	CARDINAL
taxlaw-8367	233	5	478	CARDINAL
taxlaw-8367	233	6	1998	DATE
taxlaw-8367	234	1	42	CARDINAL
taxlaw-8367	235	1	479	CARDINAL
taxlaw-8367	236	1	3	CARDINAL
taxlaw-8367	237	1	43	CARDINAL
taxlaw-8367	239	1	44	CARDINAL
taxlaw-8367	241	1	45 i.r.c	QUANTITY
taxlaw-8367	243	1	46	DATE
taxlaw-8367	244	1	more than one	CARDINAL
taxlaw-8367	248	1	1985–1	CARDINAL
taxlaw-8367	248	2	126	CARDINAL
taxlaw-8367	251	1	78–182	CARDINAL
taxlaw-8367	251	2	1978–1	CARDINAL
taxlaw-8367	251	3	265	CARDINAL
taxlaw-8367	252	1	47	CARDINAL
taxlaw-8367	252	2	311	CARDINAL
taxlaw-8367	252	3	u.s. 112	GPE
taxlaw-8367	252	4	116	CARDINAL
taxlaw-8367	253	1	48	DATE
taxlaw-8367	253	2	1	CARDINAL
taxlaw-8367	253	3	408	CARDINAL
taxlaw-8367	255	1	447	CARDINAL
taxlaw-8367	256	1	49	DATE
taxlaw-8367	256	2	frederick h. robinson	PERSON
taxlaw-8367	256	3	nonrecourse indebtedness	ORG
taxlaw-8367	256	4	11	CARDINAL
taxlaw-8367	257	1	1	CARDINAL
taxlaw-8367	257	2	3	DATE
taxlaw-8367	258	1	50	CARDINAL
taxlaw-8367	258	2	98	CARDINAL
taxlaw-8367	259	1	12:89	ORDINAL
taxlaw-8367	259	2	1,000	MONEY
taxlaw-8367	260	1	800	MONEY
taxlaw-8367	260	2	1,000.51	MONEY
taxlaw-8367	260	3	joseph dodge	PERSON
taxlaw-8367	260	4	rule.52	ORG
taxlaw-8367	260	5	dodge	ORG
taxlaw-8367	262	1	dodge	ORG
taxlaw-8367	262	2	1,000	MONEY
taxlaw-8367	262	3	year 1	DATE
taxlaw-8367	262	4	1,000	MONEY
taxlaw-8367	262	5	the year of repayment	DATE
taxlaw-8367	263	1	dodge	ORG
taxlaw-8367	263	2	dodge	ORG
taxlaw-8367	264	1	charlotte crane	ORG
taxlaw-8367	264	2	two	CARDINAL
taxlaw-8367	264	3	100,000	MONEY
taxlaw-8367	264	4	one	CARDINAL
taxlaw-8367	264	5	two years	DATE
taxlaw-8367	266	1	obligations.57	PERSON
taxlaw-8367	266	2	below58	NORP
taxlaw-8367	266	3	dodge	ORG
taxlaw-8367	267	1	51	CARDINAL
taxlaw-8367	268	1	assoc.	GPE
taxlaw-8367	269	1	comm’r	CARDINAL
taxlaw-8367	269	2	198	CARDINAL
taxlaw-8367	269	3	357	CARDINAL
taxlaw-8367	269	4	1952	DATE
taxlaw-8367	270	1	52	CARDINAL
taxlaw-8367	270	2	dodge	ORG
taxlaw-8367	270	3	supra	PERSON
taxlaw-8367	270	4	1	CARDINAL
taxlaw-8367	270	5	256-65	CARDINAL
taxlaw-8367	271	1	53	CARDINAL
taxlaw-8367	273	1	54	CARDINAL
taxlaw-8367	276	1	55	CARDINAL
taxlaw-8367	276	2	charlotte	ORG
taxlaw-8367	276	3	27 va	GPE
taxlaw-8367	276	4	563	CARDINAL
taxlaw-8367	276	5	566	CARDINAL
taxlaw-8367	277	1	56	CARDINAL
taxlaw-8367	277	2	dodge	ORG
taxlaw-8367	277	3	supra	PERSON
taxlaw-8367	277	4	1	CARDINAL
taxlaw-8367	277	5	258	CARDINAL
taxlaw-8367	278	1	58	DATE
taxlaw-8367	278	2	59	CARDINAL
taxlaw-8367	278	3	deborah schenk	PERSON
taxlaw-8367	278	4	53	CARDINAL
taxlaw-8367	278	5	354	CARDINAL
taxlaw-8367	278	6	357	CARDINAL
taxlaw-8367	278	7	2004	DATE
taxlaw-8367	278	8	between 2021	CARDINAL
taxlaw-8367	278	9	99	CARDINAL
taxlaw-8367	279	1	lal	PERSON
taxlaw-8367	280	1	2	CARDINAL
taxlaw-8367	281	1	at least two	CARDINAL
taxlaw-8367	282	1	first	ORDINAL
taxlaw-8367	283	1	second	ORDINAL
taxlaw-8367	286	1	correlatively	GPE
taxlaw-8367	287	1	2	CARDINAL
taxlaw-8367	289	1	david m. schizer	PERSON
taxlaw-8367	289	2	73	CARDINAL
taxlaw-8367	290	1	l. rev	PERSON
taxlaw-8367	290	2	1549	CARDINAL
taxlaw-8367	290	3	1555	DATE
taxlaw-8367	290	4	1998	DATE
taxlaw-8367	290	5	$100 to $400	MONEY
taxlaw-8367	290	6	300	MONEY
taxlaw-8367	290	7	1	CARDINAL
taxlaw-8367	290	8	2046	DATE
taxlaw-8367	290	9	the supreme court	ORG
taxlaw-8367	292	1	schenk	PERSON
taxlaw-8367	293	1	five percent	PERCENT
taxlaw-8367	295	1	60	CARDINAL
taxlaw-8367	295	2	dodge	ORG
taxlaw-8367	296	1	one year	DATE
taxlaw-8367	296	2	two years	DATE
taxlaw-8367	296	3	ten years	DATE
taxlaw-8367	297	1	61	CARDINAL
taxlaw-8367	300	1	dodge	ORG
taxlaw-8367	300	2	supra	PERSON
taxlaw-8367	300	3	1	CARDINAL
taxlaw-8367	300	4	258	CARDINAL
taxlaw-8367	300	5	62	CARDINAL
taxlaw-8367	300	6	461	CARDINAL
taxlaw-8367	300	7	300	CARDINAL
taxlaw-8367	300	8	307-08	PERCENT
taxlaw-8367	300	9	1012	CARDINAL
taxlaw-8367	300	10	mcmahon & simmons	ORG
taxlaw-8367	300	11	supra	PERSON
taxlaw-8367	300	12	1	CARDINAL
taxlaw-8367	300	13	418	CARDINAL
taxlaw-8367	300	14	section 1012	LAW
taxlaw-8367	301	1	100	CARDINAL
taxlaw-8367	301	2	columbia	ORG
taxlaw-8367	303	1	zero	CARDINAL
taxlaw-8367	305	1	1,000	MONEY
taxlaw-8367	305	2	1,000	MONEY
taxlaw-8367	306	1	1,000	MONEY
taxlaw-8367	307	1	x co.	ORG
taxlaw-8367	307	2	1,000	MONEY
taxlaw-8367	307	3	700	MONEY
taxlaw-8367	308	1	300	MONEY
taxlaw-8367	308	2	1,000	MONEY
taxlaw-8367	308	3	section 1012	LAW
taxlaw-8367	308	4	700	MONEY
taxlaw-8367	308	5	x co.	ORG
taxlaw-8367	308	6	300	MONEY
taxlaw-8367	310	1	69	CARDINAL
taxlaw-8367	313	1	461	CARDINAL
taxlaw-8367	313	2	u.s.	GPE
taxlaw-8367	313	3	307-08	DATE
taxlaw-8367	314	1	63	CARDINAL
taxlaw-8367	315	1	1012	CARDINAL
taxlaw-8367	316	1	64	CARDINAL
taxlaw-8367	316	2	bittker & lokken	ORG
taxlaw-8367	316	3	3	CARDINAL
taxlaw-8367	316	4	42.1	CARDINAL
taxlaw-8367	318	1	61(a)(3	DATE
taxlaw-8367	319	1	66 two	CARDINAL
taxlaw-8367	320	1	362(c)(2	CARDINAL
taxlaw-8367	322	1	1033(a)(2	CARDINAL
taxlaw-8367	323	1	67	CARDINAL
taxlaw-8367	323	2	362(c)(2	CARDINAL
taxlaw-8367	324	1	68	CARDINAL
taxlaw-8367	326	1	69	CARDINAL
taxlaw-8367	327	1	section 354 exchange	ORG
taxlaw-8367	330	1	721	CARDINAL
taxlaw-8367	332	1	2021	CARDINAL
taxlaw-8367	332	2	101	CARDINAL
taxlaw-8367	332	3	section 1031	LAW
taxlaw-8367	333	1	transferor	PERSON
taxlaw-8367	334	1	one	CARDINAL
taxlaw-8367	335	1	zero	CARDINAL
taxlaw-8367	335	2	debt.71	ORG
taxlaw-8367	340	1	one	CARDINAL
taxlaw-8367	340	2	zero	CARDINAL
taxlaw-8367	340	3	two	CARDINAL
taxlaw-8367	341	1	one	CARDINAL
taxlaw-8367	342	1	zero	CARDINAL
taxlaw-8367	342	2	charlene luke	PERSON
taxlaw-8367	342	3	70	CARDINAL
taxlaw-8367	343	1	1031(d	CARDINAL
taxlaw-8367	344	1	71	CARDINAL
taxlaw-8367	344	2	charlene luke	PERSON
taxlaw-8367	344	3	39	CARDINAL
taxlaw-8367	344	4	seattle u. l. rev	PERSON
taxlaw-8367	344	5	33	CARDINAL
taxlaw-8367	344	6	49	CARDINAL
taxlaw-8367	344	7	supra	PERSON
taxlaw-8367	344	8	42	CARDINAL
taxlaw-8367	344	9	506-09	CARDINAL
taxlaw-8367	344	10	1	CARDINAL
taxlaw-8367	344	11	2072-73	CARDINAL
taxlaw-8367	345	1	72	CARDINAL
taxlaw-8367	347	1	723	CARDINAL
taxlaw-8367	348	1	1031(d	CARDINAL
taxlaw-8367	349	1	73	CARDINAL
taxlaw-8367	349	2	zero	CARDINAL
taxlaw-8367	351	1	165	CARDINAL
taxlaw-8367	352	1	167	CARDINAL
taxlaw-8367	353	1	74	CARDINAL
taxlaw-8367	353	2	william d. andrews	PERSON
taxlaw-8367	353	3	87	CARDINAL
taxlaw-8367	354	1	l. rev	PERSON
taxlaw-8367	354	2	1113	DATE
taxlaw-8367	354	3	1154-55	CARDINAL
taxlaw-8367	354	4	1974	DATE
taxlaw-8367	354	5	j. clifton fleming	PERSON
taxlaw-8367	354	6	jr.	PERSON
taxlaw-8367	354	7	3	CARDINAL
taxlaw-8367	354	8	fla	GPE
taxlaw-8367	355	1	544	CARDINAL
taxlaw-8367	355	2	561	CARDINAL
taxlaw-8367	355	3	1997	DATE
taxlaw-8367	356	1	102	CARDINAL
taxlaw-8367	356	2	columbia	ORG
taxlaw-8367	357	1	12:89	PERSON
taxlaw-8367	357	2	appropriate.76 polito	PERSON
taxlaw-8367	357	3	security.78	GPE
taxlaw-8367	357	4	3	CARDINAL
taxlaw-8367	357	5	79	CARDINAL
taxlaw-8367	357	6	the early years	DATE
taxlaw-8367	358	1	solvent.83	PRODUCT
taxlaw-8367	358	2	the last several decades	DATE
taxlaw-8367	358	3	75 luke	PERSON
taxlaw-8367	358	4	supra	PERSON
taxlaw-8367	358	5	72	DATE
taxlaw-8367	358	6	40-50	CARDINAL
taxlaw-8367	359	1	76	CARDINAL
taxlaw-8367	360	1	66	CARDINAL
taxlaw-8367	361	1	77	CARDINAL
taxlaw-8367	361	2	supra	PERSON
taxlaw-8367	361	3	42	CARDINAL
taxlaw-8367	361	4	626	CARDINAL
taxlaw-8367	364	1	polito	PERSON
taxlaw-8367	365	1	629	CARDINAL
taxlaw-8367	367	1	1	CARDINAL
taxlaw-8367	367	2	407	CARDINAL
taxlaw-8367	367	3	79	CARDINAL
taxlaw-8367	368	1	61(a)(12	CARDINAL
taxlaw-8367	369	1	80	CARDINAL
taxlaw-8367	370	1	108	CARDINAL
taxlaw-8367	370	2	81	CARDINAL
taxlaw-8367	370	3	bittker & lokken	ORG
taxlaw-8367	370	4	3	CARDINAL
taxlaw-8367	370	5	7.1	CARDINAL
taxlaw-8367	371	1	mcmahon & simmons	ORG
taxlaw-8367	371	2	supra	PERSON
taxlaw-8367	371	3	1	CARDINAL
taxlaw-8367	371	4	417	CARDINAL
taxlaw-8367	372	1	u.s v. kirby	GPE
taxlaw-8367	372	2	lumber, co.	ORG
taxlaw-8367	372	3	284	CARDINAL
taxlaw-8367	372	4	3 (1931	DATE
taxlaw-8367	373	1	83	CARDINAL
taxlaw-8367	373	2	bowers v. kerbaugh-empire co.	PERSON
taxlaw-8367	373	3	271	CARDINAL
taxlaw-8367	373	4	170	CARDINAL
taxlaw-8367	373	5	1926	DATE
taxlaw-8367	374	1	84	CARDINAL
taxlaw-8367	375	1	331	CARDINAL
taxlaw-8367	375	2	1 (1940	DATE
taxlaw-8367	375	3	461	CARDINAL
taxlaw-8367	375	4	300	CARDINAL
taxlaw-8367	375	5	309	CARDINAL
taxlaw-8367	378	1	comm’r	CARDINAL
taxlaw-8367	378	2	790	CARDINAL
taxlaw-8367	378	3	1415	DATE
taxlaw-8367	378	4	9th	ORDINAL
taxlaw-8367	378	5	1986	DATE
taxlaw-8367	378	6	boris i. bittker & barton h. thompson	ORG
taxlaw-8367	378	7	jr.	PERSON
taxlaw-8367	378	8	united states	GPE
taxlaw-8367	378	9	kirby lumber co.	ORG
taxlaw-8367	378	10	66	CARDINAL
taxlaw-8367	379	1	l. rev	PERSON
taxlaw-8367	379	2	1159	DATE
taxlaw-8367	379	3	1978	DATE
taxlaw-8367	380	1	2021	CARDINAL
taxlaw-8367	380	2	103	CARDINAL
taxlaw-8367	380	3	year 1	DATE
taxlaw-8367	380	4	year 2	DATE
taxlaw-8367	381	1	year 2,86	DATE
taxlaw-8367	383	1	a later period	DATE
taxlaw-8367	384	1	the year	DATE
taxlaw-8367	384	2	a later period	DATE
taxlaw-8367	384	3	two	CARDINAL
taxlaw-8367	387	1	an earlier year	DATE
taxlaw-8367	388	1	the later period	DATE
taxlaw-8367	388	2	the earlier period	DATE
taxlaw-8367	390	1	one	CARDINAL
taxlaw-8367	390	2	one	CARDINAL
taxlaw-8367	390	3	85	CARDINAL
taxlaw-8367	390	4	hillsboro nat’l bank	ORG
taxlaw-8367	390	5	comm’r	CARDINAL
taxlaw-8367	390	6	460	CARDINAL
taxlaw-8367	390	7	370	CARDINAL
taxlaw-8367	390	8	372	CARDINAL
taxlaw-8367	390	9	1983	DATE
taxlaw-8367	391	1	86	CARDINAL
taxlaw-8367	391	2	381	CARDINAL
taxlaw-8367	392	1	87	CARDINAL
taxlaw-8367	392	2	the prior year	DATE
taxlaw-8367	393	1	88	CARDINAL
taxlaw-8367	393	2	bittker & lokken	ORG
taxlaw-8367	393	3	3	CARDINAL
taxlaw-8367	393	4	7.1	CARDINAL
taxlaw-8367	394	1	89	CARDINAL
taxlaw-8367	394	2	hillsboro	ORG
taxlaw-8367	394	3	460	CARDINAL
taxlaw-8367	394	4	u.s.	GPE
taxlaw-8367	394	5	383	CARDINAL
taxlaw-8367	394	6	n 12	ORG
taxlaw-8367	394	7	a subsequent year	DATE
taxlaw-8367	395	1	mcmahon & simmons	ORG
taxlaw-8367	395	2	supra	PERSON
taxlaw-8367	395	3	1	CARDINAL
taxlaw-8367	395	4	426	CARDINAL
taxlaw-8367	396	1	90	CARDINAL
taxlaw-8367	396	2	460	CARDINAL
taxlaw-8367	396	3	u.s.	GPE
taxlaw-8367	396	4	383	CARDINAL
taxlaw-8367	396	5	91	CARDINAL
taxlaw-8367	396	6	bittker & lokken	ORG
taxlaw-8367	396	7	3	CARDINAL
taxlaw-8367	396	8	7.6	CARDINAL
taxlaw-8367	396	9	1	CARDINAL
taxlaw-8367	396	10	145	CARDINAL
taxlaw-8367	398	1	163	CARDINAL
taxlaw-8367	400	1	104	CARDINAL
taxlaw-8367	401	1	two	CARDINAL
taxlaw-8367	401	2	0	CARDINAL
taxlaw-8367	402	1	100	MONEY
taxlaw-8367	410	1	93	CARDINAL
taxlaw-8367	416	1	second	ORDINAL
taxlaw-8367	417	1	one	CARDINAL
taxlaw-8367	418	1	92	CARDINAL
taxlaw-8367	418	2	3	CARDINAL
taxlaw-8367	419	1	93	CARDINAL
taxlaw-8367	419	2	hillsboro	ORG
taxlaw-8367	419	3	460	CARDINAL
taxlaw-8367	419	4	383	CARDINAL
taxlaw-8367	421	1	a subsequent year	DATE
taxlaw-8367	422	1	2021	CARDINAL
taxlaw-8367	422	2	105	CARDINAL
taxlaw-8367	423	1	the year	DATE
taxlaw-8367	429	1	a later year	DATE
taxlaw-8367	432	1	the later period	DATE
taxlaw-8367	438	1	94	CARDINAL
taxlaw-8367	438	2	bittker & lokken	ORG
taxlaw-8367	438	3	supra	GPE
taxlaw-8367	438	4	note3	PERSON
taxlaw-8367	438	5	7.1	CARDINAL
taxlaw-8367	439	1	95	CARDINAL
taxlaw-8367	440	1	supra	PERSON
taxlaw-8367	440	2	17	CARDINAL
taxlaw-8367	440	3	22	CARDINAL
taxlaw-8367	441	1	pierre schlag	PERSON
taxlaw-8367	441	2	78	CARDINAL
taxlaw-8367	441	3	l. & contemp	ORG
taxlaw-8367	443	1	185	CARDINAL
taxlaw-8367	443	2	193	CARDINAL
taxlaw-8367	443	3	2015	CARDINAL
taxlaw-8367	443	4	second	ORDINAL
taxlaw-8367	443	5	106	CARDINAL
taxlaw-8367	445	1	lal	PERSON
taxlaw-8367	446	1	two	CARDINAL
taxlaw-8367	447	1	first	ORDINAL
taxlaw-8367	448	1	second	ORDINAL
taxlaw-8367	448	2	lal	PERSON
taxlaw-8367	448	3	borrows.96	GPE
taxlaw-8367	448	4	three	CARDINAL
taxlaw-8367	448	5	lal	PERSON
taxlaw-8367	450	1	lal	PERSON
taxlaw-8367	457	1	a.	PERSON
taxlaw-8367	459	1	lal	PERSON
taxlaw-8367	467	1	96	CARDINAL
taxlaw-8367	469	1	1.752–1	CARDINAL
taxlaw-8367	469	2	2 &	ORG
taxlaw-8367	469	3	3	CARDINAL
taxlaw-8367	469	4	97	CARDINAL
taxlaw-8367	470	1	l. inst.	PERSON
taxlaw-8367	471	1	l. comm’n	PERSON
taxlaw-8367	471	2	1977	DATE
taxlaw-8367	472	1	15	CARDINAL
taxlaw-8367	472	2	west	LOC
taxlaw-8367	472	3	texas	GPE
taxlaw-8367	472	4	16.1	CARDINAL
taxlaw-8367	475	1	second	ORDINAL
taxlaw-8367	475	2	landlord & tenant	ORG
taxlaw-8367	475	3	1.2	CARDINAL
taxlaw-8367	476	1	l. inst	PERSON
taxlaw-8367	476	2	1977	DATE
taxlaw-8367	478	1	d.	NORP
taxlaw-8367	478	2	i. 98	PERSON
taxlaw-8367	478	3	second	ORDINAL
taxlaw-8367	479	1	13.1	CARDINAL
taxlaw-8367	479	2	l. inst	PERSON
taxlaw-8367	479	3	1977	DATE
taxlaw-8367	480	1	2021	CARDINAL
taxlaw-8367	480	2	107	CARDINAL
taxlaw-8367	483	1	software.99	ORG
taxlaw-8367	484	1	lal	PERSON
taxlaw-8367	484	2	ptolemaic	PERSON
taxlaw-8367	484	3	copernican	NORP
taxlaw-8367	494	1	one-year	DATE
taxlaw-8367	494	2	monthly	DATE
taxlaw-8367	496	1	99	CARDINAL
taxlaw-8367	496	2	michael wozniak	PERSON
taxlaw-8367	496	3	two	CARDINAL
taxlaw-8367	500	1	100	CARDINAL
taxlaw-8367	500	2	one	CARDINAL
taxlaw-8367	500	3	only two	CARDINAL
taxlaw-8367	501	1	reed shuldiner	PERSON
taxlaw-8367	501	2	48	CARDINAL
taxlaw-8367	501	3	537	CARDINAL
taxlaw-8367	501	4	592	CARDINAL
taxlaw-8367	501	5	1993	DATE
taxlaw-8367	503	1	george mundstock	PERSON
taxlaw-8367	503	2	11	CARDINAL
taxlaw-8367	504	1	683	CARDINAL
taxlaw-8367	504	2	700	CARDINAL
taxlaw-8367	504	3	1992	DATE
taxlaw-8367	505	1	copernicus	ORG
taxlaw-8367	505	2	thomas s. kuhn	PERSON
taxlaw-8367	505	3	copernican revolution 186	EVENT
taxlaw-8367	505	4	1957	DATE
taxlaw-8367	505	5	one	CARDINAL
taxlaw-8367	505	6	copernicus	ORG
taxlaw-8367	505	7	ptolemaic	PERSON
taxlaw-8367	506	1	108	CARDINAL
taxlaw-8367	507	1	12:89	TIME
taxlaw-8367	510	1	lal	PERSON
taxlaw-8367	511	1	lal	PERSON
taxlaw-8367	513	1	first	ORDINAL
taxlaw-8367	513	2	1	CARDINAL
taxlaw-8367	513	3	2	CARDINAL
taxlaw-8367	513	4	3	CARDINAL
taxlaw-8367	513	5	lal	PERSON
taxlaw-8367	521	1	101	CARDINAL
taxlaw-8367	522	1	landlord	PERSON
taxlaw-8367	523	1	l. comm’n	PERSON
taxlaw-8367	523	2	1972	DATE
taxlaw-8367	524	1	14 days	DATE
taxlaw-8367	525	1	102	CARDINAL
taxlaw-8367	525	2	ross p. buckley	PERSON
taxlaw-8367	525	3	6	CARDINAL
taxlaw-8367	526	1	j. int’l l. 345	PERSON
taxlaw-8367	526	2	346	CARDINAL
taxlaw-8367	527	1	103	CARDINAL
taxlaw-8367	528	1	mar. 21	DATE
taxlaw-8367	528	2	2021	DATE
taxlaw-8367	530	1	104	CARDINAL
taxlaw-8367	531	1	l. fin.	PERSON
taxlaw-8367	531	2	feb. 16	DATE
taxlaw-8367	531	3	2021	DATE
taxlaw-8367	535	1	105	CARDINAL
taxlaw-8367	537	1	1271-73	CARDINAL
taxlaw-8367	538	1	2021	CARDINAL
taxlaw-8367	538	2	109	CARDINAL
taxlaw-8367	538	3	first	ORDINAL
taxlaw-8367	539	1	first	ORDINAL
taxlaw-8367	543	1	reduced.107	ORG
taxlaw-8367	545	1	the later period	DATE
taxlaw-8367	546	1	lal	PERSON
taxlaw-8367	547	1	lal	PERSON
taxlaw-8367	551	1	c. lal	PERSON
taxlaw-8367	552	1	treasury	ORG
taxlaw-8367	552	2	u.s.	GPE
taxlaw-8367	552	3	106	CARDINAL
taxlaw-8367	552	4	the 15th day of the month	DATE
taxlaw-8367	552	5	monthly	DATE
taxlaw-8367	552	6	the 15th	DATE
taxlaw-8367	553	1	year	DATE
taxlaw-8367	553	2	16 days	DATE
taxlaw-8367	553	3	dec. 16	DATE
taxlaw-8367	553	4	dec. 31	DATE
taxlaw-8367	553	5	jan. 15	DATE
taxlaw-8367	554	1	the 15th	DATE
taxlaw-8367	555	1	107	CARDINAL
taxlaw-8367	556	1	apr. 25	DATE
taxlaw-8367	556	2	2017	DATE
taxlaw-8367	558	1	108	CARDINAL
taxlaw-8367	561	1	the year	DATE
taxlaw-8367	564	1	1.461–1(a)(2	CARDINAL
taxlaw-8367	565	1	109	CARDINAL
taxlaw-8367	567	1	110	CARDINAL
taxlaw-8367	567	2	joseph bankman & thomas griffith	ORG
taxlaw-8367	568	1	47	CARDINAL
taxlaw-8367	568	2	377	CARDINAL
taxlaw-8367	568	3	387	CARDINAL
taxlaw-8367	568	4	1992	DATE
taxlaw-8367	568	5	alvin c. 110 columbia	PERSON
taxlaw-8367	577	1	two	CARDINAL
taxlaw-8367	579	1	1	CARDINAL
taxlaw-8367	581	1	two	CARDINAL
taxlaw-8367	582	1	first	ORDINAL
taxlaw-8367	586	1	warren, jr.	ORG
taxlaw-8367	586	2	52	CARDINAL
taxlaw-8367	586	3	1	CARDINAL
taxlaw-8367	586	4	14 (1996	DATE
taxlaw-8367	587	1	111	CARDINAL
taxlaw-8367	588	1	hohfeld	PERSON
taxlaw-8367	588	2	supra	PERSON
taxlaw-8367	588	3	17	CARDINAL
taxlaw-8367	588	4	16	CARDINAL
taxlaw-8367	589	1	112	CARDINAL
taxlaw-8367	589	2	u.s.	GPE
taxlaw-8367	590	1	mar. 21	DATE
taxlaw-8367	590	2	2021	DATE
taxlaw-8367	590	3	2021	CARDINAL
taxlaw-8367	590	4	111	CARDINAL
taxlaw-8367	594	1	the last 35 years	DATE
taxlaw-8367	594	2	about three percent	PERCENT
taxlaw-8367	594	3	12-month	DATE
taxlaw-8367	594	4	treasury	ORG
taxlaw-8367	594	5	about 15 percent	PERCENT
taxlaw-8367	595	1	secondly	ORDINAL
taxlaw-8367	598	1	2	CARDINAL
taxlaw-8367	599	1	lal	PERSON
taxlaw-8367	600	1	zero	CARDINAL
taxlaw-8367	602	1	1328(a)-(c	CARDINAL
taxlaw-8367	603	1	113	CARDINAL
taxlaw-8367	604	1	curtis nyquist	PERSON
taxlaw-8367	604	2	wesley hohfeld	PERSON
taxlaw-8367	604	3	52	CARDINAL
taxlaw-8367	605	1	ed	PERSON
taxlaw-8367	606	1	238	CARDINAL
taxlaw-8367	606	2	240	CARDINAL
taxlaw-8367	606	3	2002	DATE
taxlaw-8367	607	1	114	CARDINAL
taxlaw-8367	607	2	january 1986 to august 2020	DATE
taxlaw-8367	608	1	mar. 21	DATE
taxlaw-8367	608	2	2021	CARDINAL
taxlaw-8367	609	1	115	CARDINAL
taxlaw-8367	609	2	fed	ORG
taxlaw-8367	609	3	rsrv.	ORG
taxlaw-8367	610	1	bank of st. louis (	ORG
taxlaw-8367	610	2	1997-2020	DATE
taxlaw-8367	611	1	mar. 21	DATE
taxlaw-8367	611	2	2021	DATE
taxlaw-8367	612	1	15 percent	PERCENT
taxlaw-8367	612	2	2008-09	DATE
taxlaw-8367	614	1	49	CARDINAL
taxlaw-8367	614	2	112	CARDINAL
taxlaw-8367	614	3	columbia	ORG
taxlaw-8367	616	1	$1 million	MONEY
taxlaw-8367	617	1	700,000	MONEY
taxlaw-8367	617	2	$1.2 million	MONEY
taxlaw-8367	623	1	zero	CARDINAL
taxlaw-8367	626	1	section 162.122	LAW
taxlaw-8367	630	1	117	CARDINAL
taxlaw-8367	631	1	nada mora	PERSON
taxlaw-8367	631	2	82	CARDINAL
taxlaw-8367	631	3	j. risk & ins	ORG
taxlaw-8367	631	4	205	CARDINAL
taxlaw-8367	631	5	208	CARDINAL
taxlaw-8367	631	6	2015	CARDINAL
taxlaw-8367	632	1	118 i.r.c	QUANTITY
taxlaw-8367	634	1	119	CARDINAL
taxlaw-8367	636	1	78–182	CARDINAL
taxlaw-8367	636	2	1978–1	CARDINAL
taxlaw-8367	636	3	265	CARDINAL
taxlaw-8367	637	1	progressive corp. & subsidiaries	ORG
taxlaw-8367	638	1	u.s.	GPE
taxlaw-8367	638	2	970	CARDINAL
taxlaw-8367	638	3	188	CARDINAL
taxlaw-8367	638	4	6th	ORDINAL
taxlaw-8367	638	5	1992	DATE
taxlaw-8367	639	1	120	CARDINAL
taxlaw-8367	640	1	55-540	CARDINAL
taxlaw-8367	640	2	1955-2	DATE
taxlaw-8367	640	3	39	DATE
taxlaw-8367	640	4	3.01	CARDINAL
taxlaw-8367	641	1	121	CARDINAL
taxlaw-8367	643	1	122	CARDINAL
taxlaw-8367	648	1	1016(a)(1	CARDINAL
taxlaw-8367	650	1	123	CARDINAL
taxlaw-8367	651	1	2021	CARDINAL
taxlaw-8367	651	2	113	CARDINAL
taxlaw-8367	652	1	3	CARDINAL
taxlaw-8367	654	1	1,000	MONEY
taxlaw-8367	654	2	year 1	DATE
taxlaw-8367	655	1	year 5	DATE
taxlaw-8367	656	1	the first day of year 3	DATE
taxlaw-8367	662	1	the year	DATE
taxlaw-8367	663	1	the year	DATE
taxlaw-8367	667	1	lal	PERSON
taxlaw-8367	668	1	two	CARDINAL
taxlaw-8367	668	2	one	CARDINAL
taxlaw-8367	668	3	two	CARDINAL
taxlaw-8367	670	1	124	CARDINAL
taxlaw-8367	672	1	125	CARDINAL
taxlaw-8367	675	1	126	CARDINAL
taxlaw-8367	678	1	104(a)(3	CARDINAL
taxlaw-8367	679	1	127	CARDINAL
taxlaw-8367	683	1	106(a	ORDINAL
taxlaw-8367	684	1	105(b	CARDINAL
taxlaw-8367	685	1	114	CARDINAL
taxlaw-8367	685	2	columbia	ORG
taxlaw-8367	688	1	300k	MONEY
taxlaw-8367	688	2	200k	MONEY
taxlaw-8367	689	1	200k	MONEY
taxlaw-8367	689	2	300k	MONEY
taxlaw-8367	691	1	two	CARDINAL
taxlaw-8367	692	1	one	CARDINAL
taxlaw-8367	698	1	section 108	LAW
taxlaw-8367	699	1	lal	PERSON
taxlaw-8367	699	2	one	CARDINAL
taxlaw-8367	701	1	d.	NORP
taxlaw-8367	701	2	lal	PERSON
taxlaw-8367	702	1	lal	PERSON
taxlaw-8367	702	2	128	CARDINAL
taxlaw-8367	703	1	1033(a)(2	CARDINAL
taxlaw-8367	704	1	129	CARDINAL
taxlaw-8367	705	1	david hasen	PERSON
taxlaw-8367	705	2	2018	DATE
taxlaw-8367	705	3	mich.	GPE
taxlaw-8367	706	1	l. rev	PERSON
taxlaw-8367	706	2	81	CARDINAL
taxlaw-8367	706	3	83	CARDINAL
taxlaw-8367	706	4	2018	DATE
taxlaw-8367	707	1	2021	CARDINAL
taxlaw-8367	707	2	115	CARDINAL
taxlaw-8367	708	1	131	CARDINAL
taxlaw-8367	710	1	lal	PERSON
taxlaw-8367	710	2	two	CARDINAL
taxlaw-8367	724	1	zero	CARDINAL
taxlaw-8367	725	1	134	CARDINAL
taxlaw-8367	725	2	first	ORDINAL
taxlaw-8367	727	1	two	CARDINAL
taxlaw-8367	727	2	100k	MONEY
taxlaw-8367	727	3	one	CARDINAL
taxlaw-8367	727	4	30k	MONEY
taxlaw-8367	727	5	60k	MONEY
taxlaw-8367	727	6	131	CARDINAL
taxlaw-8367	727	7	132	CARDINAL
taxlaw-8367	728	1	133	CARDINAL
taxlaw-8367	732	1	263a(a	CARDINAL
taxlaw-8367	733	1	134	CARDINAL
taxlaw-8367	734	1	135	CARDINAL
taxlaw-8367	734	2	136	CARDINAL
taxlaw-8367	734	3	andrews	PERSON
taxlaw-8367	734	4	supra	PERSON
taxlaw-8367	734	5	75	CARDINAL
taxlaw-8367	734	6	1114	DATE
taxlaw-8367	735	1	116	CARDINAL
taxlaw-8367	748	1	congress	ORG
taxlaw-8367	748	2	a later period	DATE
taxlaw-8367	749	1	137	CARDINAL
taxlaw-8367	749	2	100k	MONEY
taxlaw-8367	750	1	138	CARDINAL
taxlaw-8367	751	1	139	CARDINAL
taxlaw-8367	751	2	jacob mertens	PERSON
taxlaw-8367	751	3	mertens	GPE
taxlaw-8367	751	4	fed	ORG
taxlaw-8367	752	1	2020	DATE
taxlaw-8367	753	1	140	CARDINAL
taxlaw-8367	754	1	congress	ORG
taxlaw-8367	754	2	1986	DATE
taxlaw-8367	755	1	the senate finance committee	ORG
taxlaw-8367	757	1	s.	PERSON
taxlaw-8367	758	1	99-313	CARDINAL
taxlaw-8367	758	2	92	CARDINAL
taxlaw-8367	758	3	1986	DATE
taxlaw-8367	759	1	2021	CARDINAL
taxlaw-8367	759	2	117	CARDINAL
taxlaw-8367	765	1	1	CARDINAL
taxlaw-8367	765	2	lal	PERSON
taxlaw-8367	765	3	2	CARDINAL
taxlaw-8367	765	4	two	CARDINAL
taxlaw-8367	767	1	three	CARDINAL
taxlaw-8367	767	2	lal	PERSON
taxlaw-8367	768	1	lal	PERSON
taxlaw-8367	768	2	lal	PERSON
taxlaw-8367	769	1	one	CARDINAL
taxlaw-8367	770	1	ab	ORG
taxlaw-8367	770	2	two	CARDINAL
taxlaw-8367	770	3	igld	PERSON
taxlaw-8367	771	1	ab	GPE
taxlaw-8367	771	2	it.144	GPE
taxlaw-8367	771	3	third	ORDINAL
taxlaw-8367	771	4	ab	ORG
taxlaw-8367	771	5	141	CARDINAL
taxlaw-8367	772	1	165	CARDINAL
taxlaw-8367	772	2	section 165	LAW
taxlaw-8367	773	1	2017	CARDINAL
taxlaw-8367	774	1	jeffrey h. kahn	PERSON
taxlaw-8367	774	2	21	CARDINAL
taxlaw-8367	774	3	fla	GPE
taxlaw-8367	775	1	621	CARDINAL
taxlaw-8367	775	2	630	CARDINAL
taxlaw-8367	775	3	2018	DATE
taxlaw-8367	776	1	142	CARDINAL
taxlaw-8367	776	2	section 263a(a	LAW
taxlaw-8367	777	1	143	CARDINAL
taxlaw-8367	778	1	752	CARDINAL
taxlaw-8367	781	1	11	CARDINAL
taxlaw-8367	785	1	701	CARDINAL
taxlaw-8367	788	1	1367(b)(2)(a	DATE
taxlaw-8367	789	1	144 i.r.c	QUANTITY
taxlaw-8367	790	1	722	CARDINAL
taxlaw-8367	790	2	118	CARDINAL
taxlaw-8367	793	1	ab	GPE
taxlaw-8367	794	1	149	CARDINAL
taxlaw-8367	795	1	one	CARDINAL
taxlaw-8367	795	2	lal	PERSON
taxlaw-8367	795	3	erl	ORG
taxlaw-8367	800	1	two	CARDINAL
taxlaw-8367	801	1	a.	PERSON
taxlaw-8367	801	2	one	CARDINAL
taxlaw-8367	801	3	145 i.r.c	QUANTITY
taxlaw-8367	804	1	723	CARDINAL
taxlaw-8367	804	2	section 752	LAW
taxlaw-8367	805	1	section 752	LAW
taxlaw-8367	805	2	third	ORDINAL
taxlaw-8367	806	1	section 752	LAW
taxlaw-8367	809	1	1.752–1	CARDINAL
taxlaw-8367	809	2	2	CARDINAL
taxlaw-8367	809	3	3	CARDINAL
taxlaw-8367	810	1	146 i.r.c	QUANTITY
taxlaw-8367	812	1	147	CARDINAL
taxlaw-8367	814	1	148 i.r.c	QUANTITY
taxlaw-8367	815	1	3	CARDINAL
taxlaw-8367	816	1	149	CARDINAL
taxlaw-8367	818	1	150	CARDINAL
taxlaw-8367	819	1	d.	NORP
taxlaw-8367	820	1	151	CARDINAL
taxlaw-8367	822	1	1.752–2(a	CARDINAL
taxlaw-8367	823	1	152	CARDINAL
taxlaw-8367	829	1	2	CARDINAL
taxlaw-8367	830	1	153	CARDINAL
taxlaw-8367	832	1	1.752–3(a)(3	CARDINAL
taxlaw-8367	833	1	154	CARDINAL
taxlaw-8367	836	1	2021	CARDINAL
taxlaw-8367	836	2	119	CARDINAL
taxlaw-8367	836	3	erl	ORG
taxlaw-8367	836	4	erl	ORG
taxlaw-8367	836	5	3,000	MONEY
taxlaw-8367	837	1	three	CARDINAL
taxlaw-8367	837	2	two-thirds	CARDINAL
taxlaw-8367	838	1	erl	ORG
taxlaw-8367	838	2	333	MONEY
taxlaw-8367	838	3	2,333	MONEY
taxlaw-8367	839	1	40 percent	PERCENT
taxlaw-8367	839	2	20 percent	PERCENT
taxlaw-8367	839	3	erl	ORG
taxlaw-8367	839	4	20 percent	PERCENT
taxlaw-8367	839	5	more than three-quarters	CARDINAL
taxlaw-8367	839	6	just 20 percent	PERCENT
taxlaw-8367	840	1	two	CARDINAL
taxlaw-8367	840	2	erl	ORG
taxlaw-8367	840	3	erl	ORG
taxlaw-8367	841	1	first	ORDINAL
taxlaw-8367	841	2	erl	ORG
taxlaw-8367	842	1	erl	ORG
taxlaw-8367	843	1	155	CARDINAL
taxlaw-8367	845	1	1.752–2(b	CARDINAL
taxlaw-8367	849	1	2(b)(2)(i	CARDINAL
taxlaw-8367	850	1	156	CARDINAL
taxlaw-8367	850	2	william s. mckee	PERSON
taxlaw-8367	850	3	william f. nelson	PERSON
taxlaw-8367	850	4	robert l. whitmire	PERSON
taxlaw-8367	850	5	¶ 8.02[2	CARDINAL
taxlaw-8367	850	6	2021	CARDINAL
taxlaw-8367	852	1	752	PRODUCT
taxlaw-8367	853	1	157	CARDINAL
taxlaw-8367	856	1	erl	ORG
taxlaw-8367	856	2	1,000	MONEY
taxlaw-8367	856	3	667	MONEY
taxlaw-8367	857	1	158	CARDINAL
taxlaw-8367	859	1	1.704–1(b)(2	CARDINAL
taxlaw-8367	861	1	159	CARDINAL
taxlaw-8367	864	1	120	CARDINAL
taxlaw-8367	865	1	12:89 secondly	TIME
taxlaw-8367	865	2	erl	ORG
taxlaw-8367	866	1	160	CARDINAL
taxlaw-8367	866	2	one	CARDINAL
taxlaw-8367	867	1	400	MONEY
taxlaw-8367	867	2	less than $600	MONEY
taxlaw-8367	869	1	erl	ORG
taxlaw-8367	870	1	erl	ORG
taxlaw-8367	870	2	erl	ORG
taxlaw-8367	872	1	one-third	CARDINAL
taxlaw-8367	872	2	ten percent	PERCENT
taxlaw-8367	874	1	one	CARDINAL
taxlaw-8367	874	2	erl	ORG
taxlaw-8367	878	1	three	CARDINAL
taxlaw-8367	878	2	erl	ORG
taxlaw-8367	878	3	10 percent	PERCENT
taxlaw-8367	878	4	80 percent	PERCENT
taxlaw-8367	878	5	z.	PERSON
taxlaw-8367	878	6	erl	ORG
taxlaw-8367	879	1	first	ORDINAL
taxlaw-8367	880	1	erl	ORG
taxlaw-8367	882	1	erl	ORG
taxlaw-8367	882	2	erl	ORG
taxlaw-8367	882	3	160	CARDINAL
taxlaw-8367	884	1	1.752–2(b)(3)(ii	CARDINAL
taxlaw-8367	885	1	161	CARDINAL
taxlaw-8367	887	1	10	CARDINAL
taxlaw-8367	887	2	162	CARDINAL
taxlaw-8367	889	1	1.752–2(b)(1	CARDINAL
taxlaw-8367	890	1	163	CARDINAL
taxlaw-8367	890	2	461	CARDINAL
taxlaw-8367	890	3	300	CARDINAL
taxlaw-8367	890	4	312	CARDINAL
taxlaw-8367	890	5	1983	DATE
taxlaw-8367	891	1	2021	CARDINAL
taxlaw-8367	891	2	121	CARDINAL
taxlaw-8367	892	1	164	CARDINAL
taxlaw-8367	892	2	three	CARDINAL
taxlaw-8367	892	3	first	ORDINAL
taxlaw-8367	892	4	two	CARDINAL
taxlaw-8367	894	1	third	ORDINAL
taxlaw-8367	894	2	lal	PERSON
taxlaw-8367	895	1	first	ORDINAL
taxlaw-8367	895	2	second	ORDINAL
taxlaw-8367	897	1	lal	PERSON
taxlaw-8367	898	1	three	CARDINAL
taxlaw-8367	898	2	100x	MONEY
taxlaw-8367	898	3	200x	MONEY
taxlaw-8367	900	1	170	CARDINAL
taxlaw-8367	900	2	z.	PERSON
taxlaw-8367	900	3	ppr	ORG
taxlaw-8367	900	4	three	CARDINAL
taxlaw-8367	901	1	first	ORDINAL
taxlaw-8367	901	2	lal	PERSON
taxlaw-8367	901	3	second	ORDINAL
taxlaw-8367	901	4	third	ORDINAL
taxlaw-8367	901	5	164	CARDINAL
taxlaw-8367	901	6	331	CARDINAL
taxlaw-8367	901	7	1 (1947	DATE
taxlaw-8367	903	1	461	CARDINAL
taxlaw-8367	903	2	300	CARDINAL
taxlaw-8367	903	3	1983	DATE
taxlaw-8367	903	4	assoc.	ORG
taxlaw-8367	904	1	comm’r	CARDINAL
taxlaw-8367	904	2	198	CARDINAL
taxlaw-8367	904	3	357	CARDINAL
taxlaw-8367	904	4	1952	DATE
taxlaw-8367	909	1	165	CARDINAL
taxlaw-8367	911	1	1.752–3	CARDINAL
taxlaw-8367	912	1	166	CARDINAL
taxlaw-8367	914	1	1.752–3(a	DATE
taxlaw-8367	915	1	167	CARDINAL
taxlaw-8367	920	1	1.704–1(b)(2	CARDINAL
taxlaw-8367	921	1	171	CARDINAL
taxlaw-8367	924	1	122	CARDINAL
taxlaw-8367	924	2	columbia	ORG
taxlaw-8367	925	1	12:89 first	DATE
taxlaw-8367	926	1	1	CARDINAL
taxlaw-8367	926	2	1	CARDINAL
taxlaw-8367	926	3	1	CARDINAL
taxlaw-8367	927	1	lal	PERSON
taxlaw-8367	927	2	lal	PERSON
taxlaw-8367	928	1	second	ORDINAL
taxlaw-8367	928	2	third	ORDINAL
taxlaw-8367	928	3	erl	ORG
taxlaw-8367	928	4	lal	PERSON
taxlaw-8367	933	1	two	CARDINAL
taxlaw-8367	934	1	500x	MONEY
taxlaw-8367	934	2	abc	ORG
taxlaw-8367	935	1	1000x	MONEY
taxlaw-8367	935	2	abc	ORG
taxlaw-8367	935	3	200x	MONEY
taxlaw-8367	936	1	abc	ORG
taxlaw-8367	936	2	annual	DATE
taxlaw-8367	937	1	one	CARDINAL
taxlaw-8367	938	1	erl	ORG
taxlaw-8367	938	2	first	ORDINAL
taxlaw-8367	938	3	172	CARDINAL
taxlaw-8367	938	4	second	ORDINAL
taxlaw-8367	938	5	third	ORDINAL
taxlaw-8367	939	1	d.	NORP
taxlaw-8367	940	1	173	CARDINAL
taxlaw-8367	942	1	1.752–2(b)(1	CARDINAL
taxlaw-8367	943	1	174	CARDINAL
taxlaw-8367	945	1	1.752–3(a	DATE
taxlaw-8367	946	1	2021	CARDINAL
taxlaw-8367	946	2	123	CARDINAL
taxlaw-8367	948	1	first	ORDINAL
taxlaw-8367	949	1	haig-simons	ORG
taxlaw-8367	949	2	lal	PERSON
taxlaw-8367	949	3	one	CARDINAL
taxlaw-8367	951	1	100,000	MONEY
taxlaw-8367	951	2	30,000	MONEY
taxlaw-8367	951	3	40,000	MONEY
taxlaw-8367	952	1	two	CARDINAL
taxlaw-8367	953	1	181	CARDINAL
taxlaw-8367	954	1	william andrews	PERSON
taxlaw-8367	954	2	andrews	PERSON
taxlaw-8367	954	3	one	CARDINAL
taxlaw-8367	954	4	175	CARDINAL
taxlaw-8367	954	5	mckee, nelson & whitmire	ORG
taxlaw-8367	954	6	156	CARDINAL
taxlaw-8367	954	7	1.03	CARDINAL
taxlaw-8367	954	8	subchapter k	PERSON
taxlaw-8367	956	1	176	CARDINAL
taxlaw-8367	958	1	1.704–1(b)(2	CARDINAL
taxlaw-8367	959	1	177	CARDINAL
taxlaw-8367	959	2	19-20	CARDINAL
taxlaw-8367	959	3	178	CARDINAL
taxlaw-8367	959	4	daniel n. shaviro	PERSON
taxlaw-8367	959	5	91	CARDINAL
taxlaw-8367	959	6	92	CARDINAL
taxlaw-8367	959	7	april 5, 2004	DATE
taxlaw-8367	960	1	179	CARDINAL
taxlaw-8367	960	2	simons	GPE
taxlaw-8367	960	3	28	CARDINAL
taxlaw-8367	960	4	50	CARDINAL
taxlaw-8367	960	5	180	CARDINAL
taxlaw-8367	960	6	stanley a. koppelman	PERSON
taxlaw-8367	960	7	43	CARDINAL
taxlaw-8367	960	8	679	CARDINAL
taxlaw-8367	960	9	684-85	CARDINAL
taxlaw-8367	960	10	1988	DATE
taxlaw-8367	961	1	181	CARDINAL
taxlaw-8367	961	2	joseph bankman & david a. weisbach	PERSON
taxlaw-8367	961	3	58	CARDINAL
taxlaw-8367	962	1	1413	CARDINAL
taxlaw-8367	962	2	1417	CARDINAL
taxlaw-8367	962	3	2006	DATE
taxlaw-8367	963	1	edward j. mccaffery	PERSON
taxlaw-8367	963	2	23	CARDINAL
taxlaw-8367	964	1	phil.	ORG
taxlaw-8367	965	1	166	CARDINAL
taxlaw-8367	965	2	summer 2006	DATE
taxlaw-8367	966	1	182	CARDINAL
taxlaw-8367	966	2	supra	PERSON
taxlaw-8367	966	3	75	CARDINAL
taxlaw-8367	966	4	124	CARDINAL
taxlaw-8367	966	5	columbia	ORG
taxlaw-8367	967	1	12:89	PERSON
taxlaw-8367	968	1	two	CARDINAL
taxlaw-8367	969	1	first	ORDINAL
taxlaw-8367	969	2	30,000	MONEY
taxlaw-8367	969	3	second	ORDINAL
taxlaw-8367	969	4	40,000.183	MONEY
taxlaw-8367	969	5	andrews	PERSON
taxlaw-8367	969	6	100,000	MONEY
taxlaw-8367	969	7	300,000	MONEY
taxlaw-8367	969	8	the same year	DATE
taxlaw-8367	970	1	400,000	MONEY
taxlaw-8367	971	1	two	CARDINAL
taxlaw-8367	972	1	first	ORDINAL
taxlaw-8367	973	1	the end of the previous period	DATE
taxlaw-8367	974	1	alreadytaxed	ORG
taxlaw-8367	976	1	secondly	ORDINAL
taxlaw-8367	984	1	183	CARDINAL
taxlaw-8367	984	2	1120	CARDINAL
taxlaw-8367	985	1	184	CARDINAL
taxlaw-8367	985	2	1154-55	DATE
taxlaw-8367	986	1	andrews	PERSON
taxlaw-8367	989	1	185	CARDINAL
taxlaw-8367	989	2	jeff strnad	PERSON
taxlaw-8367	989	3	46	CARDINAL
taxlaw-8367	990	1	l. rev	PERSON
taxlaw-8367	991	1	569	CARDINAL
taxlaw-8367	991	2	1994	DATE
taxlaw-8367	992	1	186	CARDINAL
taxlaw-8367	992	2	bankman & weisbach	ORG
taxlaw-8367	992	3	supra	PERSON
taxlaw-8367	992	4	181	CARDINAL
taxlaw-8367	992	5	1417	CARDINAL
taxlaw-8367	992	6	2021	CARDINAL
taxlaw-8367	992	7	125	CARDINAL
taxlaw-8367	993	1	a later period	DATE
taxlaw-8367	994	1	vi	PERSON
taxlaw-8367	999	1	lal	PERSON
taxlaw-8367	1001	1	lal	PERSON