id	sid	eid	entity	type
taxlaw-8981	2	1	almost 30 million	CARDINAL
taxlaw-8981	2	2	2017 tax year	DATE
taxlaw-8981	2	3	2018	DATE
taxlaw-8981	5	1	irs	ORG
taxlaw-8981	5	2	irs	ORG
taxlaw-8981	6	1	irs	ORG
taxlaw-8981	8	1	one	CARDINAL
taxlaw-8981	12	1	stephen a. lind	PERSON
taxlaw-8981	12	2	university of california	ORG
taxlaw-8981	13	1	2020	DATE
taxlaw-8981	13	2	the university of florida levin college of law tax colloquium	ORG
taxlaw-8981	13	3	florida	GPE
taxlaw-8981	13	4	2021	CARDINAL
taxlaw-8981	13	5	annual	DATE
taxlaw-8981	14	1	neil buchanan	PERSON
taxlaw-8981	14	2	david hasen	PERSON
taxlaw-8981	14	3	steve johnson	PERSON
taxlaw-8981	14	4	jeff kahn	PERSON
taxlaw-8981	14	5	katie pratt	PERSON
taxlaw-8981	14	6	jim repetti	PERSON
taxlaw-8981	14	7	darien shanske	ORG
taxlaw-8981	14	8	adam thimmesch	PERSON
taxlaw-8981	14	9	manoj viswanathan	PERSON
taxlaw-8981	15	1	2	CARDINAL
taxlaw-8981	16	1	13:1	CARDINAL
taxlaw-8981	16	2	3	CARDINAL
taxlaw-8981	16	3	7 a.	PERSON
taxlaw-8981	16	4	the standard deduction &	ORG
taxlaw-8981	16	5	8	CARDINAL
taxlaw-8981	16	6	9	CARDINAL
taxlaw-8981	16	7	10 1	DATE
taxlaw-8981	17	1	11 2	CARDINAL
taxlaw-8981	18	1	14 ii	CARDINAL
taxlaw-8981	19	1	15	CARDINAL
taxlaw-8981	19	2	a. federal itemization	ORG
taxlaw-8981	19	3	15	CARDINAL
taxlaw-8981	19	4	16 1	CARDINAL
taxlaw-8981	20	1	oregon	GPE
taxlaw-8981	21	1	20 2	CARDINAL
taxlaw-8981	21	2	maryland & nebraska	ORG
taxlaw-8981	22	1	23 3	DATE
taxlaw-8981	22	2	30 iii	QUANTITY
taxlaw-8981	23	1	31 a.	PERSON
taxlaw-8981	24	1	32 1	DATE
taxlaw-8981	24	2	32 2	CARDINAL
taxlaw-8981	24	3	33	CARDINAL
taxlaw-8981	24	4	irs	ORG
taxlaw-8981	24	5	34	CARDINAL
taxlaw-8981	25	1	34	CARDINAL
taxlaw-8981	25	2	d.	NORP
taxlaw-8981	25	3	36	CARDINAL
taxlaw-8981	25	4	37	CARDINAL
taxlaw-8981	25	5	a. broader	PERSON
taxlaw-8981	25	6	37	CARDINAL
taxlaw-8981	25	7	39	CARDINAL
taxlaw-8981	25	8	41	CARDINAL
taxlaw-8981	25	9	appendix a.	PERSON
taxlaw-8981	25	10	42	CARDINAL
taxlaw-8981	25	11	appendix b.	PERSON
taxlaw-8981	25	12	oregon	GPE
taxlaw-8981	25	13	nebraska	GPE
taxlaw-8981	25	14	& maryland	GPE
taxlaw-8981	25	15	44 2021	CARDINAL
taxlaw-8981	25	16	3	CARDINAL
taxlaw-8981	25	17	tcja”),1	DATE
taxlaw-8981	25	18	december 2017	DATE
taxlaw-8981	25	19	30.6%	PERCENT
taxlaw-8981	25	20	2017 tax year	DATE
taxlaw-8981	25	21	11.4%	PERCENT
taxlaw-8981	25	22	2018	DATE
taxlaw-8981	26	1	almost 30 million	CARDINAL
taxlaw-8981	26	2	irs	ORG
taxlaw-8981	26	3	almost 30 million	CARDINAL
taxlaw-8981	26	4	irs	ORG
taxlaw-8981	27	1	irs	ORG
taxlaw-8981	28	1	2017	DATE
taxlaw-8981	28	2	2018	DATE
taxlaw-8981	29	1	more than 22%	PERCENT
taxlaw-8981	29	2	oregon4	ORG
taxlaw-8981	31	1	irs	ORG
taxlaw-8981	32	1	irs	ORG
taxlaw-8981	33	1	irs	ORG
taxlaw-8981	34	1	one	CARDINAL
taxlaw-8981	35	1	1	CARDINAL
taxlaw-8981	35	2	fiscal year 2018	DATE
taxlaw-8981	38	1	115-97	CARDINAL
taxlaw-8981	38	2	131	CARDINAL
taxlaw-8981	39	1	2054	CARDINAL
taxlaw-8981	39	2	2017	CARDINAL
taxlaw-8981	41	1	kamin et al.	PERSON
taxlaw-8981	41	2	2017	CARDINAL
taxlaw-8981	41	3	103	CARDINAL
taxlaw-8981	42	1	l. rev	PERSON
taxlaw-8981	42	2	1439	CARDINAL
taxlaw-8981	42	3	2019	DATE
taxlaw-8981	44	1	2	CARDINAL
taxlaw-8981	44	2	3	CARDINAL
taxlaw-8981	44	3	1304	DATE
taxlaw-8981	44	4	irs	ORG
taxlaw-8981	44	5	nov. 21	DATE
taxlaw-8981	44	6	2021	DATE
taxlaw-8981	44	7	1.4	CARDINAL
taxlaw-8981	45	1	year 2018	DATE
taxlaw-8981	46	1	4	CARDINAL
taxlaw-8981	46	2	94	CARDINAL
taxlaw-8981	47	1	4	CARDINAL
taxlaw-8981	48	1	13:1	CARDINAL
taxlaw-8981	50	1	capped9	PERSON
taxlaw-8981	50	2	10	CARDINAL
taxlaw-8981	50	3	5	CARDINAL
taxlaw-8981	50	4	6	CARDINAL
taxlaw-8981	50	5	heather m. field	PERSON
taxlaw-8981	50	6	32	CARDINAL
taxlaw-8981	52	1	527	CARDINAL
taxlaw-8981	52	2	2013	DATE
taxlaw-8981	52	3	one	CARDINAL
taxlaw-8981	52	4	12	CARDINAL
taxlaw-8981	53	1	7	CARDINAL
taxlaw-8981	53	2	jane g. gravelle & jennifer gravelle	PERSON
taxlaw-8981	53	3	60	CARDINAL
taxlaw-8981	53	4	2007	DATE
taxlaw-8981	53	5	leann luna & ann boyd watts	PERSON
taxlaw-8981	53	6	100	CARDINAL
taxlaw-8981	54	1	ann.	PERSON
taxlaw-8981	55	1	nat’l	NORP
taxlaw-8981	55	2	assoc	ORG
taxlaw-8981	56	1	260	CARDINAL
taxlaw-8981	56	2	2007	DATE
taxlaw-8981	57	1	ruth mason	PERSON
taxlaw-8981	57	2	62	CARDINAL
taxlaw-8981	57	3	duke l.j. 1267 (	PERSON
taxlaw-8981	57	4	2013	DATE
taxlaw-8981	57	5	ralph b. tower &	PERSON
taxlaw-8981	57	6	m. boyd	PERSON
taxlaw-8981	57	7	41	CARDINAL
taxlaw-8981	57	8	165	CARDINAL
taxlaw-8981	57	9	2006	DATE
taxlaw-8981	59	1	daniel shaviro	PERSON
taxlaw-8981	59	2	90	CARDINAL
taxlaw-8981	60	1	l. rev	PERSON
taxlaw-8981	60	2	895	CARDINAL
taxlaw-8981	60	3	1992	DATE
taxlaw-8981	60	4	kirk j. stark	PERSON
taxlaw-8981	60	5	30	CARDINAL
taxlaw-8981	61	1	407	CARDINAL
taxlaw-8981	61	2	423	CARDINAL
taxlaw-8981	61	3	2010	DATE
taxlaw-8981	62	1	david a.	PERSON
taxlaw-8981	62	2	118	CARDINAL
taxlaw-8981	63	1	l. rev	PERSON
taxlaw-8981	63	2	2544	CARDINAL
taxlaw-8981	63	3	2005	DATE
taxlaw-8981	64	1	8	CARDINAL
taxlaw-8981	64	2	dylan grundman	PERSON
taxlaw-8981	64	3	tax’n & econ	ORG
taxlaw-8981	65	1	jan. 26, 2018	DATE
taxlaw-8981	66	1	amy monahan	PERSON
taxlaw-8981	66	2	11	CARDINAL
taxlaw-8981	67	1	j. tax l. 57	PERSON
taxlaw-8981	67	2	2019	DATE
taxlaw-8981	67	3	darien shanske & david gamage	ORG
taxlaw-8981	67	4	91	CARDINAL
taxlaw-8981	67	5	751	CARDINAL
taxlaw-8981	67	6	2019	DATE
taxlaw-8981	67	7	adam thimmesch et al.	PERSON
taxlaw-8981	67	8	1	CARDINAL
taxlaw-8981	67	9	97	CARDINAL
taxlaw-8981	67	10	17	CARDINAL
taxlaw-8981	67	11	2020	DATE
taxlaw-8981	67	12	jared walczak	PERSON
taxlaw-8981	67	13	a year	DATE
taxlaw-8981	68	1	jan. 28	DATE
taxlaw-8981	68	2	2019	DATE
taxlaw-8981	70	1	9	CARDINAL
taxlaw-8981	73	1	115-97	CARDINAL
taxlaw-8981	73	2	11042(a	CARDINAL
taxlaw-8981	74	1	131	CARDINAL
taxlaw-8981	75	1	2054	CARDINAL
taxlaw-8981	75	2	208586	DATE
taxlaw-8981	75	3	2017	CARDINAL
taxlaw-8981	75	4	10,000	MONEY
taxlaw-8981	76	1	10	CARDINAL
taxlaw-8981	76	2	daniel hemel	PERSON
taxlaw-8981	76	3	72	CARDINAL
taxlaw-8981	76	4	151	CARDINAL
taxlaw-8981	76	5	2019	DATE
taxlaw-8981	76	6	manoj viswanathan	PERSON
taxlaw-8981	76	7	71	CARDINAL
taxlaw-8981	77	1	l. rev	PERSON
taxlaw-8981	78	1	294	CARDINAL
taxlaw-8981	78	2	2019	CARDINAL
taxlaw-8981	79	1	11	CARDINAL
taxlaw-8981	79	2	harley duncan & leann luna	ORG
taxlaw-8981	79	3	two	CARDINAL
taxlaw-8981	79	4	60	CARDINAL
taxlaw-8981	79	5	2007	DATE
taxlaw-8981	79	6	68	CARDINAL
taxlaw-8981	80	1	699	CARDINAL
taxlaw-8981	80	2	2015	CARDINAL
taxlaw-8981	81	1	2021	CARDINAL
taxlaw-8981	81	2	5	CARDINAL
taxlaw-8981	82	1	2017	DATE
taxlaw-8981	82	2	2018	DATE
taxlaw-8981	85	1	irs	ORG
taxlaw-8981	87	1	hundreds	CARDINAL
taxlaw-8981	87	2	one	CARDINAL
taxlaw-8981	88	1	12	CARDINAL
taxlaw-8981	88	2	grundman	PERSON
taxlaw-8981	88	3	8	CARDINAL
taxlaw-8981	88	4	erin huffer et al	PERSON
taxlaw-8981	88	5	58	CARDINAL
taxlaw-8981	89	1	u. j.l. &	ORG
taxlaw-8981	89	2	205	CARDINAL
taxlaw-8981	89	3	2019	DATE
taxlaw-8981	89	4	8	CARDINAL
taxlaw-8981	89	5	richard auxier & kim rueben	PERSON
taxlaw-8981	89	6	ctr	GPE
taxlaw-8981	89	7	covid-19	PERSON
taxlaw-8981	89	8	15-18	CARDINAL
taxlaw-8981	89	9	jan. 2021	DATE
taxlaw-8981	92	1	kansas	GPE
taxlaw-8981	92	2	kansas	GPE
taxlaw-8981	92	3	kansas	GPE
taxlaw-8981	92	4	kansas	GPE
taxlaw-8981	92	5	n.y.	GPE
taxlaw-8981	92	6	state dep’t of taxation & fin.	ORG
taxlaw-8981	92	7	jan. 2018	DATE
taxlaw-8981	93	1	$44 million	MONEY
taxlaw-8981	93	2	new york’s	GPE
taxlaw-8981	93	3	2017	CARDINAL
taxlaw-8981	93	4	14-15	DATE
taxlaw-8981	93	5	17	DATE
taxlaw-8981	93	6	21	DATE
taxlaw-8981	93	7	nov. 19, 2018	DATE
taxlaw-8981	94	1	virginia	GPE
taxlaw-8981	94	2	over $121 million	MONEY
taxlaw-8981	94	3	the 2019 fiscal year	DATE
taxlaw-8981	94	4	virginia	GPE
taxlaw-8981	94	5	more than $350 million	MONEY
taxlaw-8981	94	6	the 2020 fiscal year	DATE
taxlaw-8981	94	7	more than $250 million	MONEY
taxlaw-8981	94	8	the 2021 fiscal year	DATE
taxlaw-8981	95	1	13	CARDINAL
taxlaw-8981	95	2	14	CARDINAL
taxlaw-8981	95	3	anthony j. dechellis & karen	PERSON
taxlaw-8981	95	4	l. horne	PERSON
taxlaw-8981	95	5	26th	ORDINAL
taxlaw-8981	95	6	2020	DATE
taxlaw-8981	95	7	300	CARDINAL
taxlaw-8981	96	1	15	CARDINAL
taxlaw-8981	97	1	6031	CARDINAL
taxlaw-8981	98	1	6	CARDINAL
taxlaw-8981	99	1	13:1	CARDINAL
taxlaw-8981	99	2	16	CARDINAL
taxlaw-8981	103	1	two	CARDINAL
taxlaw-8981	103	2	biden	PERSON
taxlaw-8981	106	1	2017	DATE
taxlaw-8981	106	2	2018	DATE
taxlaw-8981	110	1	16 i.r.c	QUANTITY
taxlaw-8981	111	1	1362	CARDINAL
taxlaw-8981	112	1	17 i.r.c	QUANTITY
taxlaw-8981	113	1	338(h)(10	CARDINAL
taxlaw-8981	114	1	18	CARDINAL
taxlaw-8981	115	1	19	CARDINAL
taxlaw-8981	116	1	7 i.	ORG
taxlaw-8981	116	2	1986	DATE
taxlaw-8981	117	1	changes.22	ORG
taxlaw-8981	117	2	irs	ORG
taxlaw-8981	119	1	a.	PERSON
taxlaw-8981	119	2	the standard deduction &	ORG
taxlaw-8981	119	3	6,350	MONEY
taxlaw-8981	119	4	12,000	MONEY
taxlaw-8981	119	5	12,700	MONEY
taxlaw-8981	119	6	24,000	MONEY
taxlaw-8981	119	7	10,000	MONEY
taxlaw-8981	119	8	25	CARDINAL
taxlaw-8981	119	9	26	CARDINAL
taxlaw-8981	119	10	deductions.28	PERSON
taxlaw-8981	120	1	20	CARDINAL
taxlaw-8981	120	2	100%	PERCENT
taxlaw-8981	121	1	molly f. sherlock & donald j. marples	PERSON
taxlaw-8981	123	1	2017	CARDINAL
taxlaw-8981	123	2	115-97	CARDINAL
taxlaw-8981	123	3	2017	CARDINAL
taxlaw-8981	123	4	9	CARDINAL
taxlaw-8981	123	5	18-40	CARDINAL
taxlaw-8981	123	6	2018	DATE
taxlaw-8981	124	1	21	CARDINAL
taxlaw-8981	124	2	u.s.	GPE
taxlaw-8981	125	1	4149	CARDINAL
taxlaw-8981	126	1	22	CARDINAL
taxlaw-8981	127	1	8-19	CARDINAL
taxlaw-8981	128	1	23 83	CARDINAL
taxlaw-8981	130	1	34,698	CARDINAL
taxlaw-8981	130	2	34,700	CARDINAL
taxlaw-8981	130	3	july 20, 2018	DATE
taxlaw-8981	131	1	irs	ORG
taxlaw-8981	131	2	2018	DATE
taxlaw-8981	132	1	24	CARDINAL
taxlaw-8981	133	1	2016-55	CARDINAL
taxlaw-8981	133	2	2016-45	DATE
taxlaw-8981	134	1	432	CARDINAL
taxlaw-8981	134	2	2017	DATE
taxlaw-8981	135	1	63(c)(7	DATE
taxlaw-8981	135	2	dec. 22	DATE
taxlaw-8981	135	3	2017	DATE
taxlaw-8981	137	1	115-97	CARDINAL
taxlaw-8981	137	2	11021	DATE
taxlaw-8981	137	3	131	CARDINAL
taxlaw-8981	138	1	2054	CARDINAL
taxlaw-8981	138	2	2072-73	CARDINAL
taxlaw-8981	138	3	2018	DATE
taxlaw-8981	139	1	25	CARDINAL
taxlaw-8981	139	2	dec. 22	DATE
taxlaw-8981	139	3	2017	DATE
taxlaw-8981	141	1	115-97	CARDINAL
taxlaw-8981	141	2	11042	DATE
taxlaw-8981	141	3	131	CARDINAL
taxlaw-8981	142	1	2085-86	DATE
taxlaw-8981	142	2	26	CARDINAL
taxlaw-8981	143	1	11043	DATE
taxlaw-8981	143	2	131	CARDINAL
taxlaw-8981	144	1	2086-87	DATE
taxlaw-8981	144	2	27	CARDINAL
taxlaw-8981	145	1	11044	DATE
taxlaw-8981	145	2	131	CARDINAL
taxlaw-8981	146	1	2087-88	DATE
taxlaw-8981	146	2	28	CARDINAL
taxlaw-8981	147	1	11045	DATE
taxlaw-8981	147	2	131	CARDINAL
taxlaw-8981	148	1	2088	DATE
taxlaw-8981	149	1	29	CARDINAL
taxlaw-8981	149	2	section 68’s	LAW
taxlaw-8981	150	1	11046	DATE
taxlaw-8981	150	2	131	CARDINAL
taxlaw-8981	151	1	2088	DATE
taxlaw-8981	152	1	30	CARDINAL
taxlaw-8981	152	2	8 columbia	PERCENT
taxlaw-8981	152	3	13:1	CARDINAL
taxlaw-8981	154	1	9	CARDINAL
taxlaw-8981	154	2	10	CARDINAL
taxlaw-8981	154	3	americans	NORP
taxlaw-8981	154	4	american families.34	WORK_OF_ART
taxlaw-8981	154	5	35	CARDINAL
taxlaw-8981	156	1	31	CARDINAL
taxlaw-8981	156	2	2-6	MONEY
taxlaw-8981	158	1	h.r.	PERSON
taxlaw-8981	159	1	115	CARDINAL
taxlaw-8981	159	2	191	CARDINAL
taxlaw-8981	159	3	256	CARDINAL
taxlaw-8981	159	4	2017	CARDINAL
taxlaw-8981	161	1	191	CARDINAL
taxlaw-8981	161	2	225	CARDINAL
taxlaw-8981	161	3	32	CARDINAL
taxlaw-8981	162	1	ways & means	ORG
taxlaw-8981	162	2	kevin brady	PERSON
taxlaw-8981	163	1	33	CARDINAL
taxlaw-8981	164	1	8	CARDINAL
taxlaw-8981	164	2	34	CARDINAL
taxlaw-8981	164	3	white house	ORG
taxlaw-8981	164	4	apr. 17, 2018	DATE
taxlaw-8981	166	1	35	CARDINAL
taxlaw-8981	167	1	ways & means	ORG
taxlaw-8981	167	2	32	CARDINAL
taxlaw-8981	167	3	15	CARDINAL
taxlaw-8981	167	4	36	CARDINAL
taxlaw-8981	167	5	supra	PERSON
taxlaw-8981	167	6	34	CARDINAL
taxlaw-8981	167	7	donald j.	PERSON
taxlaw-8981	167	8	loren cook company	ORG
taxlaw-8981	167	9	springfield	GPE
taxlaw-8981	167	10	missouri	GPE
taxlaw-8981	167	11	aug. 30	DATE
taxlaw-8981	167	12	2017	DATE
taxlaw-8981	168	1	37	CARDINAL
taxlaw-8981	168	2	white house	ORG
taxlaw-8981	168	3	apr. 17, 2018	DATE
taxlaw-8981	168	4	paul ryan	PERSON
taxlaw-8981	170	1	38	CARDINAL
taxlaw-8981	171	1	ways & means	ORG
taxlaw-8981	171	2	32	CARDINAL
taxlaw-8981	171	3	8	CARDINAL
taxlaw-8981	171	4	39	CARDINAL
taxlaw-8981	173	1	david f. bradford	PERSON
taxlaw-8981	173	2	1986	DATE
taxlaw-8981	173	3	66	CARDINAL
taxlaw-8981	173	4	2013	DATE
taxlaw-8981	173	5	edward j. mccaffery	PERSON
taxlaw-8981	173	6	1990	DATE
taxlaw-8981	174	1	l. rev	PERSON
taxlaw-8981	174	2	1267	DATE
taxlaw-8981	174	3	1270	CARDINAL
taxlaw-8981	174	4	n.y.	GPE
taxlaw-8981	174	5	state bar ass’n	ORG
taxlaw-8981	174	6	2-6	CARDINAL
taxlaw-8981	175	1	deborah h. schenk	PERSON
taxlaw-8981	175	2	45	CARDINAL
taxlaw-8981	175	3	121	CARDINAL
taxlaw-8981	175	4	123	CARDINAL
taxlaw-8981	175	5	1989	DATE
taxlaw-8981	175	6	2021	CARDINAL
taxlaw-8981	175	7	9	CARDINAL
taxlaw-8981	176	1	40	CARDINAL
taxlaw-8981	176	2	rules”)41	PERSON
taxlaw-8981	177	1	70-percent	PERCENT
taxlaw-8981	177	2	2017	CARDINAL
taxlaw-8981	179	1	kathleen delaney thomas	PERSON
taxlaw-8981	179	2	92	CARDINAL
taxlaw-8981	180	1	l.j. 1509	ORG
taxlaw-8981	180	2	2017	CARDINAL
taxlaw-8981	181	1	107th	ORDINAL
taxlaw-8981	181	2	section 8022(3)(b	LAW
taxlaw-8981	181	3	1986	DATE
taxlaw-8981	183	1	2001	DATE
taxlaw-8981	185	1	40	CARDINAL
taxlaw-8981	185	2	bradford	GPE
taxlaw-8981	185	3	39	CARDINAL
taxlaw-8981	185	4	266-67	CARDINAL
taxlaw-8981	185	5	39	CARDINAL
taxlaw-8981	185	6	1270-72	CARDINAL
taxlaw-8981	185	7	n.y.	GPE
taxlaw-8981	185	8	state bar ass’n	ORG
taxlaw-8981	185	9	39	CARDINAL
taxlaw-8981	185	10	3	CARDINAL
taxlaw-8981	186	1	lawrence zelenak	PERSON
taxlaw-8981	187	1	lawrence zelenak	PERSON
taxlaw-8981	187	2	two	CARDINAL
taxlaw-8981	187	3	113	CARDINAL
taxlaw-8981	187	4	2013	DATE
taxlaw-8981	188	1	41	CARDINAL
taxlaw-8981	188	2	bradford	GPE
taxlaw-8981	188	3	39	CARDINAL
taxlaw-8981	188	4	266-67	CARDINAL
taxlaw-8981	188	5	39	CARDINAL
taxlaw-8981	188	6	1270-72	DATE
taxlaw-8981	188	7	n.y.	GPE
taxlaw-8981	188	8	state bar ass’n	ORG
taxlaw-8981	188	9	39	CARDINAL
taxlaw-8981	188	10	4-6	MONEY
taxlaw-8981	189	1	42	CARDINAL
taxlaw-8981	189	2	bradford	GPE
taxlaw-8981	189	3	39	CARDINAL
taxlaw-8981	189	4	266-67	CARDINAL
taxlaw-8981	189	5	n.y.	GPE
taxlaw-8981	189	6	39	CARDINAL
taxlaw-8981	189	7	6	CARDINAL
taxlaw-8981	190	1	kathleen delaney thomas	PERSON
taxlaw-8981	191	1	thomas	PERSON
taxlaw-8981	191	2	supra	PERSON
taxlaw-8981	191	3	39	CARDINAL
taxlaw-8981	191	4	1516-17	CARDINAL
taxlaw-8981	192	1	thomas	PERSON
taxlaw-8981	193	1	43	CARDINAL
taxlaw-8981	193	2	115	CARDINAL
taxlaw-8981	193	3	67	CARDINAL
taxlaw-8981	193	4	2017	CARDINAL
taxlaw-8981	195	1	april 2018	DATE
taxlaw-8981	195	2	approximately 46.5 million	CARDINAL
taxlaw-8981	195	3	2017 tax year	DATE
taxlaw-8981	195	4	approximately 18 million	CARDINAL
taxlaw-8981	195	5	2018	DATE
taxlaw-8981	196	1	j. comm	ORG
taxlaw-8981	197	1	2017	CARDINAL
taxlaw-8981	197	2	2026	CARDINAL
taxlaw-8981	197	3	6 (	PERCENT
taxlaw-8981	197	4	2018	DATE
taxlaw-8981	198	1	88-90%	PERCENT
taxlaw-8981	198	2	2018	DATE
taxlaw-8981	198	3	approximately 70%	PERCENT
taxlaw-8981	199	1	10	CARDINAL
taxlaw-8981	199	2	columbia	ORG
taxlaw-8981	200	1	13:1	CARDINAL
taxlaw-8981	200	2	irs	ORG
taxlaw-8981	200	3	cbo	PERSON
taxlaw-8981	205	1	irs	ORG
taxlaw-8981	206	1	46	CARDINAL
taxlaw-8981	210	1	47	DATE
taxlaw-8981	210	2	44	CARDINAL
taxlaw-8981	211	1	2018	DATE
taxlaw-8981	211	2	2028	CARDINAL
taxlaw-8981	211	3	24	CARDINAL
taxlaw-8981	211	4	112	CARDINAL
taxlaw-8981	211	5	2018	DATE
taxlaw-8981	211	6	more than 50 percent	PERCENT
taxlaw-8981	213	1	49 million	CARDINAL
taxlaw-8981	213	2	2017	CARDINAL
taxlaw-8981	213	3	18 million	CARDINAL
taxlaw-8981	213	4	2018	DATE
taxlaw-8981	213	5	83	CARDINAL
taxlaw-8981	213	6	fed	ORG
taxlaw-8981	215	1	34,698	CARDINAL
taxlaw-8981	215	2	34,700	CARDINAL
taxlaw-8981	215	3	july 20, 2018	DATE
taxlaw-8981	217	1	46 million to 20 million	CARDINAL
taxlaw-8981	218	1	45	CARDINAL
taxlaw-8981	218	2	2018	DATE
taxlaw-8981	218	3	ctr	GPE
taxlaw-8981	219	1	jan. 11, 2018	DATE
taxlaw-8981	219	2	0001	DATE
taxlaw-8981	219	3	approximately 46.5 million	CARDINAL
taxlaw-8981	219	4	2017	DATE
taxlaw-8981	219	5	approximately 19.3 million	CARDINAL
taxlaw-8981	219	6	2018	DATE
taxlaw-8981	220	1	46	CARDINAL
taxlaw-8981	220	2	115	CARDINAL
taxlaw-8981	220	3	676-77	CARDINAL
taxlaw-8981	220	4	2017	CARDINAL
taxlaw-8981	221	1	jct	ORG
taxlaw-8981	221	2	irs	ORG
taxlaw-8981	222	1	47	CARDINAL
taxlaw-8981	222	2	irs	ORG
taxlaw-8981	223	1	supra	PERSON
taxlaw-8981	223	2	2021	CARDINAL
taxlaw-8981	223	3	11	CARDINAL
taxlaw-8981	224	1	48	CARDINAL
taxlaw-8981	227	1	1	CARDINAL
taxlaw-8981	228	1	multiple years	DATE
taxlaw-8981	231	1	49	CARDINAL
taxlaw-8981	232	1	they51	GPE
taxlaw-8981	233	1	48	CARDINAL
taxlaw-8981	233	2	u.s.	GPE
taxlaw-8981	233	3	gov’t accountability office	ORG
taxlaw-8981	233	4	49-52 (2005	PERCENT
taxlaw-8981	233	5	john guyton et al	PERSON
taxlaw-8981	233	6	1	CARDINAL
taxlaw-8981	233	7	2018	DATE
taxlaw-8981	233	8	two	CARDINAL
taxlaw-8981	233	9	irs	ORG
taxlaw-8981	233	10	39	CARDINAL
taxlaw-8981	233	11	1272	CARDINAL
taxlaw-8981	233	12	the internal revenue service	ORG
taxlaw-8981	233	13	irs	ORG
taxlaw-8981	233	14	joel slemrod	PERSON
taxlaw-8981	233	15	76	CARDINAL
taxlaw-8981	234	1	ann.	PERSON
taxlaw-8981	235	1	nat’l	NORP
taxlaw-8981	235	2	158	CARDINAL
taxlaw-8981	235	3	1983	DATE
taxlaw-8981	236	1	49	CARDINAL
taxlaw-8981	236	2	omri marian	PERSON
taxlaw-8981	239	1	nov. 4, 2019	DATE
taxlaw-8981	242	1	50	CARDINAL
taxlaw-8981	242	2	daniel shefter	PERSON
taxlaw-8981	242	3	158	CARDINAL
taxlaw-8981	242	4	389	CARDINAL
taxlaw-8981	242	5	390	CARDINAL
taxlaw-8981	242	6	jan. 15, 2018	DATE
taxlaw-8981	242	7	51	CARDINAL
taxlaw-8981	244	1	merriam-webster dictionary	PERSON
taxlaw-8981	245	1	aba	PERSON
taxlaw-8981	246	1	third	ORDINAL
taxlaw-8981	248	1	12	CARDINAL
taxlaw-8981	248	2	columbia	ORG
taxlaw-8981	249	1	13:1	CARDINAL
taxlaw-8981	249	2	irs	ORG
taxlaw-8981	258	1	2017	DATE
taxlaw-8981	258	2	2018	DATE
taxlaw-8981	258	3	2018	DATE
taxlaw-8981	262	1	53	CARDINAL
taxlaw-8981	262	2	a single year	DATE
taxlaw-8981	262	3	two-year	DATE
taxlaw-8981	262	4	annual	DATE
taxlaw-8981	264	1	52 83	CARDINAL
taxlaw-8981	266	1	34,698	CARDINAL
taxlaw-8981	266	2	34,700	CARDINAL
taxlaw-8981	266	3	july 20, 2018	DATE
taxlaw-8981	267	1	53	CARDINAL
taxlaw-8981	267	2	37	DATE
taxlaw-8981	267	3	38	DATE
taxlaw-8981	267	4	40	DATE
taxlaw-8981	268	1	54	CARDINAL
taxlaw-8981	269	1	july 15, 2020	DATE
taxlaw-8981	271	1	2021	CARDINAL
taxlaw-8981	271	2	13	CARDINAL
taxlaw-8981	271	3	between 2017 and 2018	CARDINAL
taxlaw-8981	271	4	simplification.57	DATE
taxlaw-8981	271	5	irs	ORG
taxlaw-8981	272	1	ibm	ORG
taxlaw-8981	272	2	irs	ORG
taxlaw-8981	273	1	irs	ORG
taxlaw-8981	273	2	irs	ORG
taxlaw-8981	273	3	241,000,000 hours	TIME
taxlaw-8981	273	4	2,948,000,000	MONEY
taxlaw-8981	274	1	61	CARDINAL
taxlaw-8981	274	2	55	CARDINAL
taxlaw-8981	274	3	irs	ORG
taxlaw-8981	275	1	56	CARDINAL
taxlaw-8981	276	1	william g. gale et	PERSON
taxlaw-8981	276	2	ctr	ORG
taxlaw-8981	277	1	17	CARDINAL
taxlaw-8981	277	2	june 13, 2018	DATE
taxlaw-8981	278	1	stephen j. pieklik et al	PERSON
taxlaw-8981	278	2	2017	CARDINAL
taxlaw-8981	278	3	16	CARDINAL
taxlaw-8981	278	4	pitt	PERSON
taxlaw-8981	279	1	1	CARDINAL
taxlaw-8981	279	2	27-29	CARDINAL
taxlaw-8981	279	3	2018	DATE
taxlaw-8981	279	4	congress	ORG
taxlaw-8981	280	1	57	CARDINAL
taxlaw-8981	281	1	jason j. fichtner	PERSON
taxlaw-8981	281	2	ctr	GPE
taxlaw-8981	282	1	6-8	CARDINAL
taxlaw-8981	282	2	2019	DATE
taxlaw-8981	282	3	https://bipartisanpolicy.org/wp-content/	PERSON
taxlaw-8981	282	4	jason j. fitchner & jacob m. feldman	PERSON
taxlaw-8981	282	5	mercatus ctr.	ORG
taxlaw-8981	282	6	2013	DATE
taxlaw-8981	283	1	58	CARDINAL
taxlaw-8981	283	2	guyton et al.	PERSON
taxlaw-8981	283	3	u.s.	GPE
taxlaw-8981	283	4	56	CARDINAL
taxlaw-8981	283	5	nat’l	NORP
taxlaw-8981	283	6	2003	DATE
taxlaw-8981	284	1	59	CARDINAL
taxlaw-8981	285	1	irs	ORG
taxlaw-8981	285	2	2018	DATE
taxlaw-8981	285	3	2019	DATE
taxlaw-8981	285	4	3	CARDINAL
taxlaw-8981	286	1	61	CARDINAL
taxlaw-8981	286	2	irs	ORG
taxlaw-8981	286	3	1545-0074	CARDINAL
taxlaw-8981	286	4	u.s.	GPE
taxlaw-8981	286	5	33	CARDINAL
taxlaw-8981	286	6	2018	DATE
taxlaw-8981	286	7	14 columbia	PERCENT
taxlaw-8981	286	8	13:1	CARDINAL
taxlaw-8981	286	9	one	CARDINAL
taxlaw-8981	287	1	irs	ORG
taxlaw-8981	288	1	2	CARDINAL
taxlaw-8981	289	1	irs	ORG
taxlaw-8981	289	2	irs	ORG
taxlaw-8981	290	1	irs	ORG
taxlaw-8981	290	2	at least two	CARDINAL
taxlaw-8981	291	1	first	ORDINAL
taxlaw-8981	291	2	almost 30 million	CARDINAL
taxlaw-8981	291	3	2018	DATE
taxlaw-8981	291	4	2017	CARDINAL
taxlaw-8981	292	1	irs	ORG
taxlaw-8981	293	1	second	ORDINAL
taxlaw-8981	293	2	almost 30 million	CARDINAL
taxlaw-8981	293	3	2018	DATE
taxlaw-8981	294	1	irs	ORG
taxlaw-8981	294	2	ten	CARDINAL
taxlaw-8981	294	3	recent years,63	DATE
taxlaw-8981	294	4	irs	ORG
taxlaw-8981	296	1	irs	ORG
taxlaw-8981	296	2	years	DATE
taxlaw-8981	297	1	irs	ORG
taxlaw-8981	297	2	one	CARDINAL
taxlaw-8981	298	1	icr	ORG
taxlaw-8981	298	2	u.s.	GPE
taxlaw-8981	299	1	62	CARDINAL
taxlaw-8981	299	2	guyton	PERSON
taxlaw-8981	299	3	supra	PERSON
taxlaw-8981	299	4	48	CARDINAL
taxlaw-8981	299	5	guyton	PERSON
taxlaw-8981	299	6	supra	PERSON
taxlaw-8981	299	7	58	CARDINAL
taxlaw-8981	299	8	janet holtzblatt	PERSON
taxlaw-8981	299	9	97	CARDINAL
taxlaw-8981	300	1	ann.	PERSON
taxlaw-8981	301	1	nat’l	NORP
taxlaw-8981	301	2	366	CARDINAL
taxlaw-8981	301	3	2004	DATE
taxlaw-8981	303	1	63	CARDINAL
taxlaw-8981	303	2	annual	DATE
taxlaw-8981	303	3	congress 2018 (	ORG
taxlaw-8981	303	4	2019	DATE
taxlaw-8981	303	5	nat’l taxpayer	GPE
taxlaw-8981	303	6	annual	DATE
taxlaw-8981	303	7	congress	ORG
taxlaw-8981	303	8	2019	DATE
taxlaw-8981	303	9	2020	DATE
taxlaw-8981	304	1	2021	CARDINAL
taxlaw-8981	304	2	15 ii	CARDINAL
taxlaw-8981	306	1	first	ORDINAL
taxlaw-8981	308	1	a. federal itemization	ORG
taxlaw-8981	308	2	2017	CARDINAL
taxlaw-8981	308	3	2018 tax years	DATE
taxlaw-8981	309	1	2017 tax year	DATE
taxlaw-8981	309	2	30.6%	PERCENT
taxlaw-8981	309	3	2018	DATE
taxlaw-8981	309	4	only 11.4%	PERCENT
taxlaw-8981	310	1	64	CARDINAL
taxlaw-8981	310	2	almost 30 million	CARDINAL
taxlaw-8981	310	3	2018	DATE
taxlaw-8981	310	4	2017	DATE
taxlaw-8981	311	1	1	CARDINAL
taxlaw-8981	311	2	64	CARDINAL
taxlaw-8981	311	3	soi	ORG
taxlaw-8981	311	4	1304	DATE
taxlaw-8981	311	5	irs	ORG
taxlaw-8981	311	6	nov. 21	DATE
taxlaw-8981	311	7	2021	DATE
taxlaw-8981	311	8	1.4	CARDINAL
taxlaw-8981	312	1	year 2018	DATE
taxlaw-8981	313	1	soi	ORG
taxlaw-8981	314	1	irs	ORG
taxlaw-8981	314	2	year 2018	DATE
taxlaw-8981	315	1	#	CARDINAL
taxlaw-8981	315	2	#	CARDINAL
taxlaw-8981	315	3	#	CARDINAL
taxlaw-8981	315	4	2017	CARDINAL
taxlaw-8981	315	5	1304	CARDINAL
taxlaw-8981	315	6	1.4	CARDINAL
taxlaw-8981	315	7	soi complete	ORG
taxlaw-8981	315	8	29,320,083 62.8%	PERCENT
taxlaw-8981	315	9	152,903,231	CARDINAL
taxlaw-8981	315	10	46,852,675	CARDINAL
taxlaw-8981	315	11	30.6%	PERCENT
taxlaw-8981	315	12	17,532,592	CARDINAL
taxlaw-8981	315	13	11.4%	PERCENT
taxlaw-8981	315	14	29,504,500	CARDINAL
taxlaw-8981	315	15	62.9%	PERCENT
taxlaw-8981	315	16	152,455,900 47,103,650 30.9%	PERCENT
taxlaw-8981	315	17	17,599,150 11.5%	PERCENT
taxlaw-8981	315	18	1304	DATE
taxlaw-8981	316	1	65	CARDINAL
taxlaw-8981	316	2	soi	ORG
taxlaw-8981	316	3	1304	DATE
taxlaw-8981	316	4	irs	ORG
taxlaw-8981	316	5	nov. 21	DATE
taxlaw-8981	316	6	2021	DATE
taxlaw-8981	316	7	1.4	CARDINAL
taxlaw-8981	317	1	year 2018	DATE
taxlaw-8981	318	1	16	CARDINAL
taxlaw-8981	319	1	13:1	CARDINAL
taxlaw-8981	319	2	2017	DATE
taxlaw-8981	319	3	2018	DATE
taxlaw-8981	320	1	66	CARDINAL
taxlaw-8981	320	2	2017	DATE
taxlaw-8981	320	3	2018	DATE
taxlaw-8981	322	1	2017	DATE
taxlaw-8981	322	2	17.4%	PERCENT
taxlaw-8981	322	3	west virginia	GPE
taxlaw-8981	322	4	46.7%	PERCENT
taxlaw-8981	322	5	maryland	GPE
taxlaw-8981	322	6	29.2%	PERCENT
taxlaw-8981	323	1	68	CARDINAL
taxlaw-8981	324	1	66	CARDINAL
taxlaw-8981	325	1	67	CARDINAL
taxlaw-8981	327	1	68	CARDINAL
taxlaw-8981	327	2	2017	CARDINAL
taxlaw-8981	327	3	2018	DATE
taxlaw-8981	328	1	69	CARDINAL
taxlaw-8981	329	1	two	CARDINAL
taxlaw-8981	329	2	three	CARDINAL
taxlaw-8981	329	3	97%	PERCENT
taxlaw-8981	329	4	70%	PERCENT
taxlaw-8981	329	5	2017	CARDINAL
taxlaw-8981	329	6	2018	DATE
taxlaw-8981	330	1	irs	ORG
taxlaw-8981	330	2	2017	CARDINAL
taxlaw-8981	330	3	4801	CARDINAL
taxlaw-8981	330	4	32	DATE
taxlaw-8981	330	5	2019	DATE
taxlaw-8981	331	1	3.0%	PERCENT
taxlaw-8981	331	2	6.4%	PERCENT
taxlaw-8981	331	3	10.8%	PERCENT
taxlaw-8981	331	4	16.4%	PERCENT
taxlaw-8981	331	5	25.1%	PERCENT
taxlaw-8981	331	6	37.0%	PERCENT
taxlaw-8981	331	7	52.9%	PERCENT
taxlaw-8981	331	8	75.8%	PERCENT
taxlaw-8981	331	9	93.4%	PERCENT
taxlaw-8981	331	10	93.0%	PERCENT
taxlaw-8981	331	11	91.5%	PERCENT
taxlaw-8981	331	12	1.0%	PERCENT
taxlaw-8981	331	13	1.9%	PERCENT
taxlaw-8981	331	14	3.1%	PERCENT
taxlaw-8981	331	15	4.2%	PERCENT
taxlaw-8981	331	16	6.5%	PERCENT
taxlaw-8981	331	17	11.5%	PERCENT
taxlaw-8981	331	18	17.1%	PERCENT
taxlaw-8981	331	19	26.6%	PERCENT
taxlaw-8981	331	20	48.0%	PERCENT
taxlaw-8981	331	21	65.7%	PERCENT
taxlaw-8981	331	22	77.4%	PERCENT
taxlaw-8981	331	23	0.0%	PERCENT
taxlaw-8981	331	24	20.0%	PERCENT
taxlaw-8981	331	25	40.0%	PERCENT
taxlaw-8981	331	26	60.0%	PERCENT
taxlaw-8981	331	27	80.0%	PERCENT
taxlaw-8981	331	28	100.0%	PERCENT
taxlaw-8981	337	1	u ct io	FAC
taxlaw-8981	337	2	1	CARDINAL
taxlaw-8981	338	1	agi & tax year 2017 ty	ORG
taxlaw-8981	338	2	2018	DATE
taxlaw-8981	338	3	2021	CARDINAL
taxlaw-8981	338	4	17	CARDINAL
taxlaw-8981	339	1	missouri	GPE
taxlaw-8981	339	2	oregon	GPE
taxlaw-8981	339	3	maryland	GPE
taxlaw-8981	339	4	nebraska	GPE
taxlaw-8981	340	1	1	CARDINAL
taxlaw-8981	341	1	1	CARDINAL
taxlaw-8981	341	2	2017 2018 2017	DATE
taxlaw-8981	341	3	$6,350 $12,000 $12,700 $24,000	MONEY
taxlaw-8981	341	4	missouri72	GPE
taxlaw-8981	341	5	$6,350 $12,000 $12,700 $24,000	MONEY
taxlaw-8981	341	6	$6,350 $6,750 $12,700 $	MONEY
taxlaw-8981	341	7	13,500	MONEY
taxlaw-8981	341	8	$2,175 $2,215 $4,350 $4,435	MONEY
taxlaw-8981	341	9	max	PERSON
taxlaw-8981	341	10	2,000	MONEY
taxlaw-8981	341	11	$2,250	MONEY
taxlaw-8981	341	12	$4,000	MONEY
taxlaw-8981	341	13	4,500	MONEY
taxlaw-8981	343	1	three	CARDINAL
taxlaw-8981	344	1	georgia	GPE
taxlaw-8981	344	2	virginia	GPE
taxlaw-8981	344	3	70	CARDINAL
taxlaw-8981	344	4	8	CARDINAL
taxlaw-8981	345	1	71	CARDINAL
taxlaw-8981	345	2	2018	DATE
taxlaw-8981	345	3	missouri	GPE
taxlaw-8981	345	4	7	CARDINAL
taxlaw-8981	345	5	2018	DATE
taxlaw-8981	345	6	2017	CARDINAL
taxlaw-8981	345	7	missouri	GPE
taxlaw-8981	345	8	8 (	PERCENT
taxlaw-8981	346	1	age 65	DATE
taxlaw-8981	347	1	nebraska	GPE
taxlaw-8981	348	1	nov. 21	DATE
taxlaw-8981	348	2	2021	DATE
taxlaw-8981	348	3	year	DATE
taxlaw-8981	349	1	74	CARDINAL
taxlaw-8981	350	1	2017	CARDINAL
taxlaw-8981	350	2	oregon	GPE
taxlaw-8981	350	3	full-year	DATE
taxlaw-8981	351	1	or-40-fy	QUANTITY
taxlaw-8981	351	2	15	DATE
taxlaw-8981	351	3	2018	DATE
taxlaw-8981	352	1	2018	DATE
taxlaw-8981	352	2	oregon	GPE
taxlaw-8981	352	3	full-year	DATE
taxlaw-8981	353	1	or-40-fy	QUANTITY
taxlaw-8981	353	2	15	DATE
taxlaw-8981	354	1	75	CARDINAL
taxlaw-8981	354	2	md.	GPE
taxlaw-8981	354	3	maryland 2017 state & local tax forms &	ORG
taxlaw-8981	354	4	12	CARDINAL
taxlaw-8981	354	5	2018	DATE
taxlaw-8981	354	6	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf [https://perma.cc/	ORG
taxlaw-8981	354	7	md.	GPE
taxlaw-8981	354	8	maryland 2018 state & local tax forms &	ORG
taxlaw-8981	354	9	12	CARDINAL
taxlaw-8981	356	1	18	CARDINAL
taxlaw-8981	356	2	13:1	CARDINAL
taxlaw-8981	357	1	2	CARDINAL
taxlaw-8981	358	1	nebraska	GPE
taxlaw-8981	358	2	maryland	GPE
taxlaw-8981	360	1	2	CARDINAL
taxlaw-8981	361	1	oregon	GPE
taxlaw-8981	361	2	california	GPE
taxlaw-8981	363	1	2	CARDINAL
taxlaw-8981	364	1	states shaded dark gray	ORG
taxlaw-8981	365	1	2	CARDINAL
taxlaw-8981	365	2	2018)77 76	CARDINAL
taxlaw-8981	365	3	georgia	GPE
taxlaw-8981	366	1	ga	ORG
taxlaw-8981	367	1	487-27(a	CARDINAL
taxlaw-8981	367	2	2019	DATE
taxlaw-8981	368	1	colorado	GPE
taxlaw-8981	371	1	39-22	CARDINAL
taxlaw-8981	371	2	2019	CARDINAL
taxlaw-8981	372	1	77	CARDINAL
taxlaw-8981	373	1	ria checkpoint	PERSON
taxlaw-8981	373	2	56,000	CARDINAL
taxlaw-8981	373	3	56950	DATE
taxlaw-8981	375	1	2021	CARDINAL
taxlaw-8981	375	2	19	CARDINAL
taxlaw-8981	376	1	oregon	GPE
taxlaw-8981	376	2	nebraska	GPE
taxlaw-8981	376	3	maryland	GPE
taxlaw-8981	376	4	three	CARDINAL
taxlaw-8981	376	5	three	CARDINAL
taxlaw-8981	377	1	first	ORDINAL
taxlaw-8981	377	2	second	ORDINAL
taxlaw-8981	377	3	between 2017 and 2018.80 third	CARDINAL
taxlaw-8981	377	4	2017	DATE
taxlaw-8981	377	5	2018	DATE
taxlaw-8981	377	6	78	CARDINAL
taxlaw-8981	381	1	nebraska	GPE
taxlaw-8981	381	2	maryland	GPE
taxlaw-8981	384	1	nebraska	GPE
taxlaw-8981	384	2	maryland	GPE
taxlaw-8981	386	1	79	CARDINAL
taxlaw-8981	386	2	2018	DATE
taxlaw-8981	386	3	three	CARDINAL
taxlaw-8981	387	1	oregon	GPE
taxlaw-8981	387	2	maryland	GPE
taxlaw-8981	387	3	maryland	GPE
taxlaw-8981	389	1	316.695(1)(d	CARDINAL
taxlaw-8981	389	2	2019	DATE
taxlaw-8981	389	3	md.	GPE
taxlaw-8981	389	4	10-218	CARDINAL
taxlaw-8981	389	5	2017	CARDINAL
taxlaw-8981	390	1	nebraska	GPE
taxlaw-8981	391	1	neb.	PERSON
taxlaw-8981	392	1	77-2716.01(3	CARDINAL
taxlaw-8981	392	2	2018	DATE
taxlaw-8981	393	1	california	GPE
taxlaw-8981	393	2	jan. 1	DATE
taxlaw-8981	393	3	2015	DATE
taxlaw-8981	395	1	2019	CARDINAL
taxlaw-8981	396	1	2019	DATE
taxlaw-8981	396	2	california	GPE
taxlaw-8981	396	3	2018	DATE
taxlaw-8981	397	1	kathleen k. wright	PERSON
taxlaw-8981	397	2	california	GPE
taxlaw-8981	397	3	93	CARDINAL
taxlaw-8981	397	4	405	CARDINAL
taxlaw-8981	397	5	2019	CARDINAL
taxlaw-8981	398	1	80	CARDINAL
taxlaw-8981	398	2	new york	GPE
taxlaw-8981	399	1	new york	GPE
taxlaw-8981	399	2	2017	CARDINAL
taxlaw-8981	399	3	2018	DATE
taxlaw-8981	400	1	n.y.	GPE
taxlaw-8981	400	2	jan. 2018	DATE
taxlaw-8981	400	3	new york’s	GPE
taxlaw-8981	400	4	2017	CARDINAL
taxlaw-8981	400	5	approximately $44 million	MONEY
taxlaw-8981	400	6	2018	DATE
taxlaw-8981	400	7	ny	GPE
taxlaw-8981	400	8	ny	GPE
taxlaw-8981	400	9	n.y.	GPE
taxlaw-8981	400	10	2019	DATE
taxlaw-8981	400	11	20	CARDINAL
taxlaw-8981	401	1	13:1	CARDINAL
taxlaw-8981	402	1	81	CARDINAL
taxlaw-8981	402	2	behavior82	ORG
taxlaw-8981	404	1	1	CARDINAL
taxlaw-8981	404	2	oregon	GPE
taxlaw-8981	404	3	oregon	GPE
taxlaw-8981	404	4	oregon	GPE
taxlaw-8981	405	1	a.	PERSON
taxlaw-8981	405	2	oregon	GPE
taxlaw-8981	405	3	oregon	GPE
taxlaw-8981	405	4	oregon	GPE
taxlaw-8981	407	1	the other election.84	DATE
taxlaw-8981	407	2	oregon	GPE
taxlaw-8981	408	1	oregon	GPE
taxlaw-8981	408	2	year 2018	DATE
taxlaw-8981	408	3	new york	GPE
taxlaw-8981	408	4	n.y.	GPE
taxlaw-8981	408	5	state dep’t of taxation & fin.	ORG
taxlaw-8981	408	6	new york	GPE
taxlaw-8981	408	7	2018	DATE
taxlaw-8981	408	8	2018	DATE
taxlaw-8981	409	1	minnesota	GPE
taxlaw-8981	409	2	between 2017 and 2018	CARDINAL
taxlaw-8981	410	1	18-01	CARDINAL
taxlaw-8981	410	2	year 2018	DATE
taxlaw-8981	410	3	2018	DATE
taxlaw-8981	411	1	2018	DATE
taxlaw-8981	411	2	minnesota	GPE
taxlaw-8981	413	1	year 2018	DATE
taxlaw-8981	413	2	2018	DATE
taxlaw-8981	413	3	2018	DATE
taxlaw-8981	414	1	81	CARDINAL
taxlaw-8981	414	2	2018	DATE
taxlaw-8981	414	3	irs	ORG
taxlaw-8981	416	1	82	CARDINAL
taxlaw-8981	418	1	83	CARDINAL
taxlaw-8981	418	2	oregon	GPE
taxlaw-8981	418	3	oregon	GPE
taxlaw-8981	420	1	316.048	CARDINAL
taxlaw-8981	420	2	316.695(1)(c)(a	DATE
taxlaw-8981	420	3	2019	CARDINAL
taxlaw-8981	421	1	84	CARDINAL
taxlaw-8981	422	1	2021	CARDINAL
taxlaw-8981	422	2	21	CARDINAL
taxlaw-8981	422	3	between 2017 and 2018	CARDINAL
taxlaw-8981	423	1	oregon	GPE
taxlaw-8981	423	2	2018	DATE
taxlaw-8981	423	3	2017	DATE
taxlaw-8981	424	1	oregon	GPE
taxlaw-8981	425	1	oregon	GPE
taxlaw-8981	425	2	oregon	GPE
taxlaw-8981	426	1	oregon	GPE
taxlaw-8981	426	2	oregon	GPE
taxlaw-8981	426	3	oregon	GPE
taxlaw-8981	427	1	oregon	GPE
taxlaw-8981	427	2	oregon	GPE
taxlaw-8981	427	3	2018	DATE
taxlaw-8981	428	1	oregon	GPE
taxlaw-8981	428	2	less than 2%	PERCENT
taxlaw-8981	428	3	2017	CARDINAL
taxlaw-8981	428	4	2018.86	CARDINAL
taxlaw-8981	428	5	oregon	GPE
taxlaw-8981	428	6	between 2017 and 2018	CARDINAL
taxlaw-8981	428	7	oregon	GPE
taxlaw-8981	429	1	oregon	GPE
taxlaw-8981	429	2	oregon	GPE
taxlaw-8981	429	3	between 2017	CARDINAL
taxlaw-8981	429	4	2018.87	CARDINAL
taxlaw-8981	429	5	oregon	GPE
taxlaw-8981	429	6	2017	CARDINAL
taxlaw-8981	429	7	2018	DATE
taxlaw-8981	430	1	3	CARDINAL
taxlaw-8981	430	2	oregon	GPE
taxlaw-8981	430	3	between 2017 and 2018	CARDINAL
taxlaw-8981	430	4	37.5%	PERCENT
taxlaw-8981	430	5	14.6%).88	CARDINAL
taxlaw-8981	430	6	85	CARDINAL
taxlaw-8981	430	7	oregon	GPE
taxlaw-8981	431	1	s.b. 1529	PERSON
taxlaw-8981	431	2	79th	ORDINAL
taxlaw-8981	433	1	sess	PERSON
taxlaw-8981	435	1	2018	DATE
taxlaw-8981	435	2	oregon	GPE
taxlaw-8981	435	3	december 31	DATE
taxlaw-8981	435	4	2017	DATE
taxlaw-8981	435	5	2018	DATE
taxlaw-8981	436	1	oregon	GPE
taxlaw-8981	436	2	oregon	GPE
taxlaw-8981	436	3	oregon	GPE
taxlaw-8981	438	1	316.695(1)(d	CARDINAL
taxlaw-8981	438	2	2019	CARDINAL
taxlaw-8981	439	1	86	CARDINAL
taxlaw-8981	439	2	1	CARDINAL
taxlaw-8981	439	3	87	CARDINAL
taxlaw-8981	440	1	legislative revenue office	ORG
taxlaw-8981	440	2	2017	CARDINAL
taxlaw-8981	440	3	18	DATE
taxlaw-8981	440	4	2018	DATE
taxlaw-8981	440	5	oregon	GPE
taxlaw-8981	440	6	approximately 47%	PERCENT
taxlaw-8981	440	7	oregon	GPE
taxlaw-8981	440	8	approximately 40%	PERCENT
taxlaw-8981	440	9	2017	DATE
taxlaw-8981	440	10	15%	PERCENT
taxlaw-8981	440	11	2018	DATE
taxlaw-8981	441	1	88	CARDINAL
taxlaw-8981	441	2	irs	ORG
taxlaw-8981	441	3	nov. 21	DATE
taxlaw-8981	441	4	2021	DATE
taxlaw-8981	442	1	89	CARDINAL
taxlaw-8981	442	2	ii.a	DATE
taxlaw-8981	443	1	22	CARDINAL
taxlaw-8981	444	1	13:1	CARDINAL
taxlaw-8981	444	2	oregon	GPE
taxlaw-8981	444	3	oregon	GPE
taxlaw-8981	444	4	46.2%	PERCENT
taxlaw-8981	444	5	oregon	GPE
taxlaw-8981	444	6	2018	DATE
taxlaw-8981	444	7	2017	DATE
taxlaw-8981	445	1	91	CARDINAL
taxlaw-8981	445	2	oregon	GPE
taxlaw-8981	445	3	between 2017 and 2018	CARDINAL
taxlaw-8981	445	4	92	CARDINAL
taxlaw-8981	445	5	oregon	GPE
taxlaw-8981	446	1	more than 90%	PERCENT
taxlaw-8981	446	2	oregon	GPE
taxlaw-8981	446	3	purposes93	PRODUCT
taxlaw-8981	446	4	more than 22%	PERCENT
taxlaw-8981	446	5	oregon	GPE
taxlaw-8981	447	1	between 2017 and 2018	CARDINAL
taxlaw-8981	447	2	oregon	GPE
taxlaw-8981	447	3	oregon	GPE
taxlaw-8981	448	1	90	CARDINAL
taxlaw-8981	448	2	oregon	GPE
taxlaw-8981	448	3	nov. 21	DATE
taxlaw-8981	448	4	2021	DATE
taxlaw-8981	449	1	91	CARDINAL
taxlaw-8981	449	2	88	CARDINAL
taxlaw-8981	450	1	92	CARDINAL
taxlaw-8981	450	2	90	CARDINAL
taxlaw-8981	451	1	93 404,000/441,000	CARDINAL
taxlaw-8981	452	1	91.6%	PERCENT
taxlaw-8981	452	2	2017	CARDINAL
taxlaw-8981	452	3	2018	DATE
taxlaw-8981	452	4	22%	PERCENT
taxlaw-8981	453	1	appendix	NORP
taxlaw-8981	454	1	30.6%	PERCENT
taxlaw-8981	454	2	37.5%	PERCENT
taxlaw-8981	454	3	11.4%	PERCENT
taxlaw-8981	454	4	14.6%	PERCENT
taxlaw-8981	454	5	46.2%	PERCENT
taxlaw-8981	454	6	43.3%	PERCENT
taxlaw-8981	454	7	0.0%	PERCENT
taxlaw-8981	454	8	5.0%	PERCENT
taxlaw-8981	454	9	10.0%	PERCENT
taxlaw-8981	454	10	15.0%	PERCENT
taxlaw-8981	454	11	20.0%	PERCENT
taxlaw-8981	454	12	25.0%	PERCENT
taxlaw-8981	454	13	30.0%	PERCENT
taxlaw-8981	454	14	35.0%	PERCENT
taxlaw-8981	454	15	40.0%	PERCENT
taxlaw-8981	454	16	45.0%	PERCENT
taxlaw-8981	454	17	50.0%	PERCENT
taxlaw-8981	454	18	united states	GPE
taxlaw-8981	454	19	oregon	GPE
taxlaw-8981	456	1	o	DATE
taxlaw-8981	459	1	u ct io n	FAC
taxlaw-8981	459	2	3	CARDINAL
taxlaw-8981	460	1	tcja	PERSON
taxlaw-8981	460	2	u.s.	GPE
taxlaw-8981	460	3	oregon	GPE
taxlaw-8981	460	4	2017	CARDINAL
taxlaw-8981	460	5	2018	DATE
taxlaw-8981	460	6	2017	CARDINAL
taxlaw-8981	460	7	2018	DATE
taxlaw-8981	460	8	2021	CARDINAL
taxlaw-8981	460	9	23	CARDINAL
taxlaw-8981	460	10	oregon	GPE
taxlaw-8981	461	1	oregon	GPE
taxlaw-8981	461	2	oregon	GPE
taxlaw-8981	462	1	2	CARDINAL
taxlaw-8981	462	2	maryland & nebraska	ORG
taxlaw-8981	463	1	maryland	GPE
taxlaw-8981	463	2	nebraska	GPE
taxlaw-8981	465	1	a.	PERSON
taxlaw-8981	465	2	maryland	GPE
taxlaw-8981	465	3	nebraska	GPE
taxlaw-8981	466	1	one	CARDINAL
taxlaw-8981	469	1	1	CARDINAL
taxlaw-8981	469	2	2	CARDINAL
taxlaw-8981	469	3	95	CARDINAL
taxlaw-8981	469	4	8	CARDINAL
taxlaw-8981	469	5	18	DATE
taxlaw-8981	472	1	morgan scarboro	ORG
taxlaw-8981	472	2	2018	DATE
taxlaw-8981	474	1	576	CARDINAL
taxlaw-8981	474	2	2018	DATE
taxlaw-8981	474	3	katherine loughead & emma wei	ORG
taxlaw-8981	474	4	2019	DATE
taxlaw-8981	476	1	643	CARDINAL
taxlaw-8981	476	2	2019	DATE
taxlaw-8981	477	1	79	CARDINAL
taxlaw-8981	478	1	96 h&r	QUANTITY
taxlaw-8981	480	1	nov. 21	DATE
taxlaw-8981	480	2	2021	DATE
taxlaw-8981	480	3	one	CARDINAL
taxlaw-8981	483	1	24	CARDINAL
taxlaw-8981	484	1	13:1	CARDINAL
taxlaw-8981	485	1	97	CARDINAL
taxlaw-8981	488	1	nebraska	GPE
taxlaw-8981	488	2	maryland	GPE
taxlaw-8981	488	3	2018	DATE
taxlaw-8981	488	4	2017.99	CARDINAL
taxlaw-8981	489	1	nebraska	GPE
taxlaw-8981	489	2	maryland	GPE
taxlaw-8981	491	1	nebraska	ORG
taxlaw-8981	491	2	2017	CARDINAL
taxlaw-8981	491	3	maryland	GPE
taxlaw-8981	491	4	97	CARDINAL
taxlaw-8981	492	1	98	CARDINAL
taxlaw-8981	497	1	10,000	MONEY
taxlaw-8981	499	1	99	CARDINAL
taxlaw-8981	501	1	100	CARDINAL
taxlaw-8981	501	2	md.	GPE
taxlaw-8981	501	3	year 2017	DATE
taxlaw-8981	501	4	3 (2018	PERCENT
taxlaw-8981	501	5	2021	CARDINAL
taxlaw-8981	501	6	25	CARDINAL
taxlaw-8981	501	7	2018	DATE
taxlaw-8981	501	8	nebraska	ORG
taxlaw-8981	501	9	maryland	GPE
taxlaw-8981	502	1	nebraska	GPE
taxlaw-8981	502	2	maryland	GPE
taxlaw-8981	503	1	maryland	GPE
taxlaw-8981	503	2	maryland	GPE
taxlaw-8981	503	3	maryland	GPE
taxlaw-8981	503	4	maryland	GPE
taxlaw-8981	503	5	maryland	GPE
taxlaw-8981	504	1	2	CARDINAL
taxlaw-8981	505	1	2	CARDINAL
taxlaw-8981	505	2	tax &	ORG
taxlaw-8981	505	3	nebraska	GPE
taxlaw-8981	505	4	maryland	GPE
taxlaw-8981	505	5	2017 2018	DATE
taxlaw-8981	505	6	2018	DATE
taxlaw-8981	505	7	$6,350 $6,750	MONEY
taxlaw-8981	505	8	max	PERSON
taxlaw-8981	505	9	2,000	MONEY
taxlaw-8981	505	10	2,250	MONEY
taxlaw-8981	505	11	$12,700 $	MONEY
taxlaw-8981	505	12	13,500	MONEY
taxlaw-8981	505	13	max	PERSON
taxlaw-8981	505	14	$4,000	MONEY
taxlaw-8981	505	15	4,500	MONEY
taxlaw-8981	505	16	agi	ORG
taxlaw-8981	505	17	year 2017	DATE
taxlaw-8981	506	1	t39l-3f4a	GPE
taxlaw-8981	506	2	nov. 21	DATE
taxlaw-8981	506	3	2021	DATE
taxlaw-8981	507	1	101	CARDINAL
taxlaw-8981	507	2	2	CARDINAL
taxlaw-8981	507	3	102	CARDINAL
taxlaw-8981	507	4	2018	DATE
taxlaw-8981	507	5	1,352	MONEY
taxlaw-8981	507	6	nebraska	GPE
taxlaw-8981	507	7	1,987	MONEY
taxlaw-8981	507	8	maryland	GPE
taxlaw-8981	508	1	liz knueven	PERSON
taxlaw-8981	508	2	monthly	DATE
taxlaw-8981	508	3	aug. 6, 2020	DATE
taxlaw-8981	508	4	#	CARDINAL
taxlaw-8981	508	5	the census bureau’s	ORG
taxlaw-8981	508	6	2018	CARDINAL
taxlaw-8981	508	7	american	NORP
taxlaw-8981	509	1	early 2020	DATE
taxlaw-8981	509	2	175,884	MONEY
taxlaw-8981	509	3	nebraska	GPE
taxlaw-8981	509	4	308,041	MONEY
taxlaw-8981	509	5	maryland	GPE
taxlaw-8981	510	1	marissa perino & dominicmadori davis	PERSON
taxlaw-8981	510	2	apr. 2020	DATE
taxlaw-8981	512	1	hillary hoffower & libertina brandt	ORG
taxlaw-8981	514	1	215,000	MONEY
taxlaw-8981	514	2	nebraska	GPE
taxlaw-8981	514	3	329,989	MONEY
taxlaw-8981	514	4	maryland	GPE
taxlaw-8981	515	1	103	CARDINAL
taxlaw-8981	515	2	nebraska	GPE
taxlaw-8981	515	3	1993	DATE
taxlaw-8981	515	4	1	CARDINAL
taxlaw-8981	515	5	nov. 21	DATE
taxlaw-8981	515	6	2021	DATE
taxlaw-8981	515	7	year	DATE
taxlaw-8981	516	1	104	CARDINAL
taxlaw-8981	516	2	md.	GPE
taxlaw-8981	516	3	maryland	GPE
taxlaw-8981	516	4	2017	CARDINAL
taxlaw-8981	516	5	state & local tax forms &	ORG
taxlaw-8981	516	6	12	CARDINAL
taxlaw-8981	516	7	2018	DATE
taxlaw-8981	516	8	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf [	ORG
taxlaw-8981	516	9	nov. 21	DATE
taxlaw-8981	516	10	2021	DATE
taxlaw-8981	516	11	md.	GPE
taxlaw-8981	516	12	maryland	GPE
taxlaw-8981	516	13	2018	CARDINAL
taxlaw-8981	516	14	12	CARDINAL
taxlaw-8981	519	1	nov. 21	DATE
taxlaw-8981	519	2	2021	CARDINAL
taxlaw-8981	520	1	26	CARDINAL
taxlaw-8981	521	1	13:1	CARDINAL
taxlaw-8981	521	2	6.84%	PERCENT
taxlaw-8981	521	3	8.95%	PERCENT
taxlaw-8981	521	4	$60,847 $	MONEY
taxlaw-8981	521	5	59,566	MONEY
taxlaw-8981	521	6	$82,747 $83,242 %	MONEY
taxlaw-8981	521	7	3.6%	PERCENT
taxlaw-8981	521	8	4.0% %	PERCENT
taxlaw-8981	521	9	6.6%	PERCENT
taxlaw-8981	521	10	7.1%	PERCENT
taxlaw-8981	521	11	16.7%	PERCENT
taxlaw-8981	521	12	18.1% %	PERCENT
taxlaw-8981	521	13	23.4%	PERCENT
taxlaw-8981	521	14	24.5%	PERCENT
taxlaw-8981	521	15	nebraska	GPE
taxlaw-8981	521	16	maryland	GPE
taxlaw-8981	524	1	nebraska	GPE
taxlaw-8981	524	2	maryland	GPE
taxlaw-8981	525	1	109	CARDINAL
taxlaw-8981	525	2	2018	DATE
taxlaw-8981	525	3	2017	CARDINAL
taxlaw-8981	526	1	105	CARDINAL
taxlaw-8981	526	2	maryland	GPE
taxlaw-8981	526	3	5.75%	PERCENT
taxlaw-8981	526	4	maryland	GPE
taxlaw-8981	527	1	maryland	GPE
taxlaw-8981	528	1	2.25% to 3.2%	PERCENT
taxlaw-8981	528	2	between 8% and 8.95%	PERCENT
taxlaw-8981	529	1	md.	GPE
taxlaw-8981	530	1	oct. 8	DATE
taxlaw-8981	530	2	2021	DATE
taxlaw-8981	531	1	neil buchanan	PERSON
taxlaw-8981	531	2	maryland	GPE
taxlaw-8981	532	1	106	CARDINAL
taxlaw-8981	532	2	gloria g. guzman	PERSON
taxlaw-8981	532	3	american	NORP
taxlaw-8981	532	4	2018	DATE
taxlaw-8981	532	5	3	DATE
taxlaw-8981	532	6	sept. 2019	DATE
taxlaw-8981	533	1	u.s.	GPE
taxlaw-8981	533	2	2018	DATE
taxlaw-8981	534	1	107	CARDINAL
taxlaw-8981	534	2	soi	ORG
taxlaw-8981	534	3	2017	CARDINAL
taxlaw-8981	534	4	irs	ORG
taxlaw-8981	534	5	nov. 21	DATE
taxlaw-8981	534	6	2021	DATE
taxlaw-8981	534	7	soi	ORG
taxlaw-8981	534	8	2018	DATE
taxlaw-8981	534	9	irs	ORG
taxlaw-8981	535	1	https://perma.cc/y45r-qnxf	ORG
taxlaw-8981	535	2	nov. 21	DATE
taxlaw-8981	535	3	2021	DATE
taxlaw-8981	536	1	108	CARDINAL
taxlaw-8981	537	1	maine	GPE
taxlaw-8981	539	1	2021	CARDINAL
taxlaw-8981	539	2	27	CARDINAL
taxlaw-8981	539	3	maryland	GPE
taxlaw-8981	539	4	nebraska	GPE
taxlaw-8981	539	5	2017	CARDINAL
taxlaw-8981	539	6	2018	DATE
taxlaw-8981	539	7	nebraska	GPE
taxlaw-8981	539	8	maryland	GPE
taxlaw-8981	541	1	4	CARDINAL
taxlaw-8981	541	2	nebraska	GPE
taxlaw-8981	541	3	maryland	GPE
taxlaw-8981	541	4	between 2017 and 2018	CARDINAL
taxlaw-8981	542	1	110	CARDINAL
taxlaw-8981	542	2	each year	DATE
taxlaw-8981	544	1	110	CARDINAL
taxlaw-8981	544	2	soi	ORG
taxlaw-8981	544	3	2017	CARDINAL
taxlaw-8981	544	4	irs	ORG
taxlaw-8981	544	5	nov. 21	DATE
taxlaw-8981	544	6	2021	DATE
taxlaw-8981	544	7	2018	DATE
taxlaw-8981	544	8	irs	ORG
taxlaw-8981	544	9	nov. 21	DATE
taxlaw-8981	544	10	2021	DATE
taxlaw-8981	544	11	md.	GPE
taxlaw-8981	544	12	supra	PERSON
taxlaw-8981	544	13	100	CARDINAL
taxlaw-8981	544	14	3	CARDINAL
taxlaw-8981	544	15	md.	GPE
taxlaw-8981	544	16	year 2018	DATE
taxlaw-8981	544	17	3	CARDINAL
taxlaw-8981	544	18	2019	DATE
taxlaw-8981	546	1	cc/9hpv-26da	ORG
taxlaw-8981	546	2	nov. 21	DATE
taxlaw-8981	546	3	2021	DATE
taxlaw-8981	546	4	agi	ORG
taxlaw-8981	546	5	years 2017 & 2018	DATE
taxlaw-8981	546	6	https://revenue.nebraska.gov/research/statistics/ nebraska-statistics	ORG
taxlaw-8981	546	7	nov. 21	DATE
taxlaw-8981	546	8	2021	DATE
taxlaw-8981	547	1	30.6%	PERCENT
taxlaw-8981	547	2	28.2%	PERCENT
taxlaw-8981	547	3	46.7%	PERCENT
taxlaw-8981	547	4	11.4%	PERCENT
taxlaw-8981	547	5	7.6%	PERCENT
taxlaw-8981	547	6	24.0%	PERCENT
taxlaw-8981	547	7	28.0%	PERCENT
taxlaw-8981	547	8	45.4%	PERCENT
taxlaw-8981	547	9	7.2%	PERCENT
taxlaw-8981	547	10	23.7%	PERCENT
taxlaw-8981	547	11	0.0%	PERCENT
taxlaw-8981	547	12	10.0%	PERCENT
taxlaw-8981	547	13	20.0%	PERCENT
taxlaw-8981	547	14	30.0%	PERCENT
taxlaw-8981	547	15	40.0%	PERCENT
taxlaw-8981	547	16	50.0%	PERCENT
taxlaw-8981	547	17	nebraska	GPE
taxlaw-8981	547	18	maryland	GPE
taxlaw-8981	549	1	o	DATE
taxlaw-8981	552	1	u ct io n	FAC
taxlaw-8981	552	2	4	CARDINAL
taxlaw-8981	553	1	tcja	PERSON
taxlaw-8981	553	2	u.s.	GPE
taxlaw-8981	553	3	md	GPE
taxlaw-8981	553	4	2017	CARDINAL
taxlaw-8981	553	5	2018	DATE
taxlaw-8981	553	6	2017	CARDINAL
taxlaw-8981	553	7	2018	DATE
taxlaw-8981	553	8	28	CARDINAL
taxlaw-8981	554	1	13:1	CARDINAL
taxlaw-8981	555	1	nebraska	GPE
taxlaw-8981	555	2	just under 75%	PERCENT
taxlaw-8981	555	3	between 7% and 8%	PERCENT
taxlaw-8981	556	1	maryland	GPE
taxlaw-8981	556	2	just under 50%	PERCENT
taxlaw-8981	556	3	approximately 24%	PERCENT
taxlaw-8981	557	1	nebraska	GPE
taxlaw-8981	557	2	maryland	GPE
taxlaw-8981	558	1	nebraskan	ORG
taxlaw-8981	558	2	~63%	PERCENT
taxlaw-8981	559	1	maryland	GPE
taxlaw-8981	559	2	maryland	GPE
taxlaw-8981	560	1	irs	ORG
taxlaw-8981	561	1	nebraska	ORG
taxlaw-8981	562	1	2017	DATE
taxlaw-8981	562	2	nebraska	GPE
taxlaw-8981	562	3	nebraska	GPE
taxlaw-8981	562	4	nebraska	GPE
taxlaw-8981	563	1	2017	CARDINAL
taxlaw-8981	564	1	nebraska	GPE
taxlaw-8981	564	2	2018	DATE
taxlaw-8981	565	1	nebraska	GPE
taxlaw-8981	565	2	100k	MONEY
taxlaw-8981	565	3	2018	DATE
taxlaw-8981	566	1	111	CARDINAL
taxlaw-8981	566	2	irs	ORG
taxlaw-8981	566	3	30	CARDINAL
taxlaw-8981	566	4	2017	CARDINAL
taxlaw-8981	566	5	18	CARDINAL
taxlaw-8981	566	6	2018	DATE
taxlaw-8981	567	1	irs	ORG
taxlaw-8981	567	2	soi	ORG
taxlaw-8981	568	1	e. gross	PERSON
taxlaw-8981	568	2	heather m.	PERSON
taxlaw-8981	568	3	mar. 3	DATE
taxlaw-8981	568	4	2021	DATE
taxlaw-8981	569	1	112	CARDINAL
taxlaw-8981	569	2	nebraska	GPE
taxlaw-8981	570	1	nebraska	GPE
taxlaw-8981	571	1	2021	CARDINAL
taxlaw-8981	571	2	29 $	MONEY
taxlaw-8981	571	3	2018	DATE
taxlaw-8981	572	1	114	CARDINAL
taxlaw-8981	573	1	2018	DATE
taxlaw-8981	573	2	zero	CARDINAL
taxlaw-8981	573	3	2017	DATE
taxlaw-8981	574	1	maryland	GPE
taxlaw-8981	575	1	maryland	GPE
taxlaw-8981	575	2	2017	DATE
taxlaw-8981	576	1	maryland	GPE
taxlaw-8981	577	1	maryland	GPE
taxlaw-8981	577	2	2018	DATE
taxlaw-8981	578	1	maryland	GPE
taxlaw-8981	578	2	2018	DATE
taxlaw-8981	578	3	2017	DATE
taxlaw-8981	579	1	maryland	GPE
taxlaw-8981	579	2	100k	MONEY
taxlaw-8981	580	1	2017	DATE
taxlaw-8981	580	2	between approximately $10.5k and $12.7k	MONEY
taxlaw-8981	580	3	2018	DATE
taxlaw-8981	580	4	between approximately $19k116 and $24k	MONEY
taxlaw-8981	581	1	113	CARDINAL
taxlaw-8981	581	2	98	CARDINAL
taxlaw-8981	586	1	10k	MONEY
taxlaw-8981	586	2	at least $10k	MONEY
taxlaw-8981	587	1	114	CARDINAL
taxlaw-8981	587	2	23k	MONEY
taxlaw-8981	588	1	649.80	MONEY
taxlaw-8981	588	2	23k-$13,500)*6.84%	PERCENT
taxlaw-8981	588	3	an extra $220	MONEY
taxlaw-8981	588	4	$24k-$23k)*22%	MONEY
taxlaw-8981	591	1	115	CARDINAL
taxlaw-8981	591	2	98	CARDINAL
taxlaw-8981	592	1	116	CARDINAL
taxlaw-8981	593	1	supra	PERSON
taxlaw-8981	593	2	105	CARDINAL
taxlaw-8981	593	3	30	CARDINAL
taxlaw-8981	594	1	13:1	CARDINAL
taxlaw-8981	594	2	2018	DATE
taxlaw-8981	594	3	2017	DATE
taxlaw-8981	595	1	10k	MONEY
taxlaw-8981	595	2	2018	DATE
taxlaw-8981	595	3	maryland	GPE
taxlaw-8981	596	1	2018	DATE
taxlaw-8981	596	2	2017	DATE
taxlaw-8981	597	1	maryland	GPE
taxlaw-8981	597	2	2018	DATE
taxlaw-8981	598	1	118	CARDINAL
taxlaw-8981	598	2	2018	DATE
taxlaw-8981	598	3	2017	DATE
taxlaw-8981	600	1	maryland	GPE
taxlaw-8981	601	1	3	CARDINAL
taxlaw-8981	602	1	3.2%	PERCENT
taxlaw-8981	602	2	18.8k	MONEY
taxlaw-8981	603	1	2.25%	PERCENT
taxlaw-8981	603	2	19.3k	MONEY
taxlaw-8981	604	1	117	CARDINAL
taxlaw-8981	604	2	maryland	GPE
taxlaw-8981	604	3	maryland	GPE
taxlaw-8981	605	1	10k	MONEY
taxlaw-8981	606	1	2018	DATE
taxlaw-8981	606	2	maryland	GPE
taxlaw-8981	606	3	at least $10k	MONEY
taxlaw-8981	606	4	10k	MONEY
taxlaw-8981	606	5	10k	MONEY
taxlaw-8981	607	1	maryland	GPE
taxlaw-8981	607	2	maryland	GPE
taxlaw-8981	607	3	maryland	GPE
taxlaw-8981	608	1	md.	GPE
taxlaw-8981	608	2	maryland 2018 state & local tax forms &	ORG
taxlaw-8981	608	3	11	CARDINAL
taxlaw-8981	608	4	2019	DATE
taxlaw-8981	608	5	https://www.maryland taxes.gov/forms/18_forms/resident_booklet.pdf	ORG
taxlaw-8981	610	1	118	CARDINAL
taxlaw-8981	611	1	2021	CARDINAL
taxlaw-8981	611	2	31	CARDINAL
taxlaw-8981	613	1	first	ORDINAL
taxlaw-8981	613	2	oregon	GPE
taxlaw-8981	613	3	oregon	GPE
taxlaw-8981	614	1	more than 22%	PERCENT
taxlaw-8981	614	2	oregon	GPE
taxlaw-8981	615	1	second	ORDINAL
taxlaw-8981	615	2	nebraska	GPE
taxlaw-8981	615	3	maryland	GPE
taxlaw-8981	616	1	third	ORDINAL
taxlaw-8981	616	2	nebraska	GPE
taxlaw-8981	616	3	maryland	GPE
taxlaw-8981	617	1	fourth	ORDINAL
taxlaw-8981	619	1	fifth	ORDINAL
taxlaw-8981	619	2	2018	DATE
taxlaw-8981	619	3	2018	DATE
taxlaw-8981	622	1	irs	ORG
taxlaw-8981	628	1	119	CARDINAL
taxlaw-8981	628	2	32	CARDINAL
taxlaw-8981	628	3	13:1 a.	CARDINAL
taxlaw-8981	628	4	2017	CARDINAL
taxlaw-8981	628	5	2018	DATE
taxlaw-8981	629	1	121	CARDINAL
taxlaw-8981	630	1	1	CARDINAL
taxlaw-8981	630	2	oregon	GPE
taxlaw-8981	630	3	oregon	GPE
taxlaw-8981	630	4	90%	PERCENT
taxlaw-8981	631	1	122	CARDINAL
taxlaw-8981	631	2	more than 22%	PERCENT
taxlaw-8981	632	1	oregon	GPE
taxlaw-8981	632	2	more than 90%	PERCENT
taxlaw-8981	632	3	oregon	GPE
taxlaw-8981	632	4	oregon	GPE
taxlaw-8981	632	5	oregon	GPE
taxlaw-8981	633	1	oregon	GPE
taxlaw-8981	633	2	120	CARDINAL
taxlaw-8981	633	3	121	CARDINAL
taxlaw-8981	634	1	123	CARDINAL
taxlaw-8981	634	2	94	CARDINAL
taxlaw-8981	635	1	124	CARDINAL
taxlaw-8981	636	1	125	CARDINAL
taxlaw-8981	639	1	2021	CARDINAL
taxlaw-8981	639	2	33	CARDINAL
taxlaw-8981	639	3	2	CARDINAL
taxlaw-8981	639	4	maryland	GPE
taxlaw-8981	639	5	nebraska	GPE
taxlaw-8981	641	1	maryland	GPE
taxlaw-8981	641	2	nebraska	GPE
taxlaw-8981	642	1	oregon	GPE
taxlaw-8981	642	2	more than 90%	PERCENT
taxlaw-8981	644	1	maryland	GPE
taxlaw-8981	644	2	nebraska	GPE
taxlaw-8981	644	3	oregon	GPE
taxlaw-8981	645	1	maryland	GPE
taxlaw-8981	645	2	nebraska	GPE
taxlaw-8981	646	1	maryland	GPE
taxlaw-8981	646	2	nebraska	GPE
taxlaw-8981	646	3	126	CARDINAL
taxlaw-8981	646	4	alabama	GPE
taxlaw-8981	646	5	arizona	GPE
taxlaw-8981	646	6	arkansas	GPE
taxlaw-8981	646	7	california	GPE
taxlaw-8981	646	8	delaware	GPE
taxlaw-8981	646	9	hawaii	GPE
taxlaw-8981	646	10	iowa	GPE
taxlaw-8981	646	11	kentucky	GPE
taxlaw-8981	646	12	minnesota	GPE
taxlaw-8981	646	13	mississippi	GPE
taxlaw-8981	646	14	montana	GPE
taxlaw-8981	646	15	new york	GPE
taxlaw-8981	646	16	north carolina	GPE
taxlaw-8981	646	17	wisconsin	GPE
taxlaw-8981	647	1	2	CARDINAL
taxlaw-8981	647	2	appendix a.	PERSON
taxlaw-8981	647	3	idaho	GPE
taxlaw-8981	647	4	idaho	GPE
taxlaw-8981	647	5	idaho	GPE
taxlaw-8981	648	1	127	CARDINAL
taxlaw-8981	649	1	oregon	GPE
taxlaw-8981	652	1	128	CARDINAL
taxlaw-8981	652	2	maryland	GPE
taxlaw-8981	652	3	nebraska	GPE
taxlaw-8981	652	4	maryland	GPE
taxlaw-8981	653	1	nebraska	GPE
taxlaw-8981	653	2	missouri	GPE
taxlaw-8981	654	1	34	CARDINAL
taxlaw-8981	654	2	columbia	ORG
taxlaw-8981	655	1	13:1	CARDINAL
taxlaw-8981	656	1	b.	PERSON
taxlaw-8981	657	1	irs	ORG
taxlaw-8981	657	2	between 2017 and 2018	CARDINAL
taxlaw-8981	657	3	irs	ORG
taxlaw-8981	658	1	irs	ORG
taxlaw-8981	659	1	maryland	GPE
taxlaw-8981	660	1	maryland	GPE
taxlaw-8981	661	1	maryland	GPE
taxlaw-8981	661	2	maryland	GPE
taxlaw-8981	662	1	irs	ORG
taxlaw-8981	663	1	maryland	GPE
taxlaw-8981	663	2	irs	ORG
taxlaw-8981	665	1	irs	ORG
taxlaw-8981	666	1	irs	ORG
taxlaw-8981	668	1	irs	ORG
taxlaw-8981	670	1	129	CARDINAL
taxlaw-8981	671	1	130	CARDINAL
taxlaw-8981	671	2	2021	CARDINAL
taxlaw-8981	671	3	35 regime.131	PERCENT
taxlaw-8981	671	4	nebraska	GPE
taxlaw-8981	671	5	maryland	GPE
taxlaw-8981	672	1	132	CARDINAL
taxlaw-8981	679	1	oregon	GPE
taxlaw-8981	680	1	more than 90%	PERCENT
taxlaw-8981	680	2	oregon	GPE
taxlaw-8981	681	1	133	CARDINAL
taxlaw-8981	681	2	oregon	GPE
taxlaw-8981	682	1	irs	ORG
taxlaw-8981	684	1	irs	ORG
taxlaw-8981	685	1	135	CARDINAL
taxlaw-8981	687	1	136	CARDINAL
taxlaw-8981	688	1	131	CARDINAL
taxlaw-8981	689	1	132	CARDINAL
taxlaw-8981	690	1	133	CARDINAL
taxlaw-8981	690	2	134	CARDINAL
taxlaw-8981	690	3	supra	PERSON
taxlaw-8981	690	4	11	CARDINAL
taxlaw-8981	690	5	714-15	CARDINAL
taxlaw-8981	691	1	135	CARDINAL
taxlaw-8981	691	2	luna & watts	ORG
taxlaw-8981	691	3	7	CARDINAL
taxlaw-8981	691	4	260	CARDINAL
taxlaw-8981	692	1	james alm	PERSON
taxlaw-8981	692	2	brian erard & jonathan s. feinstein	ORG
taxlaw-8981	692	3	236	CARDINAL
taxlaw-8981	692	4	martin feldstein & james m. poterba eds.	ORG
taxlaw-8981	692	5	1996	DATE
taxlaw-8981	693	1	irs	ORG
taxlaw-8981	695	1	314.380	CARDINAL
taxlaw-8981	695	2	2019	CARDINAL
taxlaw-8981	697	1	136	CARDINAL
taxlaw-8981	697	2	supra	PERSON
taxlaw-8981	697	3	11	CARDINAL
taxlaw-8981	697	4	735	CARDINAL
taxlaw-8981	697	5	liucija birskyte	PERSON
taxlaw-8981	697	6	j. econ	PERSON
taxlaw-8981	697	7	, nov. 30, 2013	DATE
taxlaw-8981	699	1	135	CARDINAL
taxlaw-8981	700	1	36	CARDINAL
taxlaw-8981	700	2	columbia	ORG
taxlaw-8981	701	1	13:1	CARDINAL
taxlaw-8981	701	2	oregon	GPE
taxlaw-8981	701	3	irs	ORG
taxlaw-8981	704	1	irs	ORG
taxlaw-8981	705	1	irs	ORG
taxlaw-8981	707	1	irs	ORG
taxlaw-8981	711	1	irs	ORG
taxlaw-8981	711	2	irs	ORG
taxlaw-8981	712	1	137	CARDINAL
taxlaw-8981	714	1	2018	DATE
taxlaw-8981	714	2	2018	DATE
taxlaw-8981	715	1	oregon	GPE
taxlaw-8981	717	1	2021	CARDINAL
taxlaw-8981	717	2	37	CARDINAL
taxlaw-8981	717	3	irs	ORG
taxlaw-8981	720	1	hundreds	CARDINAL
taxlaw-8981	720	2	142	CARDINAL
taxlaw-8981	720	3	one	CARDINAL
taxlaw-8981	721	1	138	CARDINAL
taxlaw-8981	722	1	irs	ORG
taxlaw-8981	723	1	139	CARDINAL
taxlaw-8981	723	2	supra	PERSON
taxlaw-8981	723	3	11	CARDINAL
taxlaw-8981	723	4	708	CARDINAL
taxlaw-8981	723	5	140	CARDINAL
taxlaw-8981	726	1	jared walczak	PERSON
taxlaw-8981	726	2	arizona	GPE
taxlaw-8981	727	1	june 6, 2019	DATE
taxlaw-8981	728	1	arizona	GPE
taxlaw-8981	728	2	2018	DATE
taxlaw-8981	728	3	arizona	GPE
taxlaw-8981	728	4	arizona	GPE
taxlaw-8981	728	5	the end of may 2019	DATE
taxlaw-8981	729	1	141	CARDINAL
taxlaw-8981	729	2	11	CARDINAL
taxlaw-8981	729	3	142	CARDINAL
taxlaw-8981	729	4	dechellis & horne	ORG
taxlaw-8981	729	5	14	CARDINAL
taxlaw-8981	729	6	300	CARDINAL
taxlaw-8981	730	1	143	CARDINAL
taxlaw-8981	731	1	6031	CARDINAL
taxlaw-8981	732	1	144	CARDINAL
taxlaw-8981	733	1	1362	CARDINAL
taxlaw-8981	734	1	38	CARDINAL
taxlaw-8981	734	2	13:1	CARDINAL
taxlaw-8981	735	1	146	CARDINAL
taxlaw-8981	737	1	minnesota	GPE
taxlaw-8981	737	2	iowa	GPE
taxlaw-8981	737	3	michigan	GPE
taxlaw-8981	737	4	michigan	GPE
taxlaw-8981	737	5	michigan	GPE
taxlaw-8981	738	1	two	CARDINAL
taxlaw-8981	738	2	march 2020	DATE
taxlaw-8981	738	3	150	CARDINAL
taxlaw-8981	738	4	american	NORP
taxlaw-8981	738	5	march 2021.151	DATE
taxlaw-8981	738	6	2020	DATE
taxlaw-8981	739	1	152	CARDINAL
taxlaw-8981	739	2	145 i.r.c	QUANTITY
taxlaw-8981	739	3	338(h)(10	CARDINAL
taxlaw-8981	740	1	146	CARDINAL
taxlaw-8981	740	2	section 338(h)(10	LAW
taxlaw-8981	740	3	section 338(h)(10	LAW
taxlaw-8981	741	1	10.5.3	CARDINAL
taxlaw-8981	741	2	bloomberg	ORG
taxlaw-8981	741	3	nov. 21	DATE
taxlaw-8981	741	4	2021	DATE
taxlaw-8981	741	5	section 338(h)(10	LAW
taxlaw-8981	743	1	dec. 6	DATE
taxlaw-8981	743	2	2017	DATE
taxlaw-8981	745	1	147	CARDINAL
taxlaw-8981	746	1	289a.08	CARDINAL
taxlaw-8981	746	2	6 (	CARDINAL
taxlaw-8981	746	3	2020	DATE
taxlaw-8981	747	1	148	CARDINAL
taxlaw-8981	747	2	iowa	GPE
taxlaw-8981	747	3	ia 1040	ORG
taxlaw-8981	747	4	2020	DATE
taxlaw-8981	747	5	2021	CARDINAL
taxlaw-8981	748	1	149	CARDINAL
taxlaw-8981	749	1	treasury	ORG
taxlaw-8981	749	2	michigan 2020 mi-1040	ORG
taxlaw-8981	749	3	2021	CARDINAL
taxlaw-8981	750	1	150	CARDINAL
taxlaw-8981	752	1	116-136	CARDINAL
taxlaw-8981	752	2	6428	DATE
taxlaw-8981	752	3	2020	DATE
taxlaw-8981	753	1	151	CARDINAL
taxlaw-8981	753	2	american	NORP
taxlaw-8981	753	3	2021	CARDINAL
taxlaw-8981	755	1	117	CARDINAL
taxlaw-8981	755	2	2021	CARDINAL
taxlaw-8981	756	1	152	CARDINAL
taxlaw-8981	756	2	andrew gross et al.	PERSON
taxlaw-8981	756	3	july 1, 2020	DATE
taxlaw-8981	756	4	amber gray-fenner	ORG
taxlaw-8981	756	5	forbes	ORG
taxlaw-8981	756	6	mar. 14	DATE
taxlaw-8981	756	7	2021	DATE
taxlaw-8981	757	1	2021	CARDINAL
taxlaw-8981	757	2	39	CARDINAL
taxlaw-8981	757	3	2020	DATE
taxlaw-8981	757	4	minnesota	GPE
taxlaw-8981	757	5	2020	DATE
taxlaw-8981	757	6	iowa	GPE
taxlaw-8981	757	7	michigan	GPE
taxlaw-8981	758	1	minnesota	GPE
taxlaw-8981	758	2	one	CARDINAL
taxlaw-8981	759	1	minnesota	GPE
taxlaw-8981	760	1	minnesota	GPE
taxlaw-8981	761	1	michigan	GPE
taxlaw-8981	761	2	iowa	GPE
taxlaw-8981	762	1	two	CARDINAL
taxlaw-8981	767	1	hundreds	CARDINAL
taxlaw-8981	769	1	153	CARDINAL
taxlaw-8981	769	2	7-11	DATE
taxlaw-8981	770	1	40	CARDINAL
taxlaw-8981	770	2	columbia	ORG
taxlaw-8981	771	1	13:1	CARDINAL
taxlaw-8981	775	1	irs	ORG
taxlaw-8981	777	1	154	CARDINAL
taxlaw-8981	777	2	duncan & luna	ORG
taxlaw-8981	777	3	11	CARDINAL
taxlaw-8981	777	4	663	CARDINAL
taxlaw-8981	777	5	gravelle & gravelle	ORG
taxlaw-8981	777	6	7	CARDINAL
taxlaw-8981	777	7	643	CARDINAL
taxlaw-8981	777	8	supra	PERSON
taxlaw-8981	777	9	11	CARDINAL
taxlaw-8981	777	10	fed	ORG
taxlaw-8981	778	1	155	CARDINAL
taxlaw-8981	778	2	supra	PERSON
taxlaw-8981	778	3	58	CARDINAL
taxlaw-8981	778	4	irs	ORG
taxlaw-8981	779	1	itb	ORG
taxlaw-8981	781	1	156	CARDINAL
taxlaw-8981	782	1	auxier & rueben	ORG
taxlaw-8981	782	2	12	CARDINAL
taxlaw-8981	782	3	kansas	GPE
taxlaw-8981	783	1	157	CARDINAL
taxlaw-8981	783	2	mason	ORG
taxlaw-8981	783	3	7	CARDINAL
taxlaw-8981	783	4	statelevel	PERSON
taxlaw-8981	784	1	158	CARDINAL
taxlaw-8981	784	2	gravelle & gravelle	ORG
taxlaw-8981	784	3	7	CARDINAL
taxlaw-8981	784	4	646	CARDINAL
taxlaw-8981	785	1	2021	CARDINAL
taxlaw-8981	785	2	41	CARDINAL
taxlaw-8981	799	1	159	CARDINAL
taxlaw-8981	800	1	42	CARDINAL
taxlaw-8981	801	1	13:1	CARDINAL
taxlaw-8981	801	2	appendix a.	PERSON
taxlaw-8981	801	3	2017	CARDINAL
taxlaw-8981	801	4	2018	DATE
taxlaw-8981	801	5	2017	CARDINAL
taxlaw-8981	801	6	2017	CARDINAL
taxlaw-8981	801	7	2018	DATE
taxlaw-8981	801	8	26.7%	PERCENT
taxlaw-8981	801	9	8.5%	PERCENT
taxlaw-8981	801	10	68.0%	PERCENT
taxlaw-8981	801	11	alaska	GPE
taxlaw-8981	801	12	23.0%	PERCENT
taxlaw-8981	801	13	7.7%	PERCENT
taxlaw-8981	801	14	66.7%	PERCENT
taxlaw-8981	801	15	arizona	GPE
taxlaw-8981	801	16	29.8%	PERCENT
taxlaw-8981	801	17	10.9%	PERCENT
taxlaw-8981	801	18	63.2%	PERCENT
taxlaw-8981	801	19	arkansas	GPE
taxlaw-8981	801	20	22.8%	PERCENT
taxlaw-8981	801	21	6.9%	PERCENT
taxlaw-8981	801	22	69.6%	PERCENT
taxlaw-8981	801	23	california	GPE
taxlaw-8981	801	24	35.7%	PERCENT
taxlaw-8981	801	25	17.7%	PERCENT
taxlaw-8981	801	26	50.5%	PERCENT
taxlaw-8981	801	27	colorado	GPE
taxlaw-8981	801	28	33.6%	PERCENT
taxlaw-8981	801	29	13.5%	PERCENT
taxlaw-8981	801	30	59.8%	PERCENT
taxlaw-8981	801	31	fti	ORG
taxlaw-8981	801	32	connecticut	GPE
taxlaw-8981	801	33	41.8%	PERCENT
taxlaw-8981	801	34	15.1%	PERCENT
taxlaw-8981	801	35	63.7%	PERCENT
taxlaw-8981	801	36	delaware	GPE
taxlaw-8981	801	37	32.9%	PERCENT
taxlaw-8981	801	38	11.7%	PERCENT
taxlaw-8981	801	39	64.4%	PERCENT
taxlaw-8981	801	40	d.c	GPE
taxlaw-8981	801	41	40.9%	PERCENT
taxlaw-8981	801	42	22.3%	PERCENT
taxlaw-8981	801	43	45.5%	PERCENT
taxlaw-8981	801	44	florida	GPE
taxlaw-8981	801	45	26.2%	PERCENT
taxlaw-8981	801	46	9.0%	PERCENT
taxlaw-8981	801	47	65.5%	PERCENT
taxlaw-8981	801	48	georgia	GPE
taxlaw-8981	801	49	33.9%	PERCENT
taxlaw-8981	801	50	13.8%	PERCENT
taxlaw-8981	801	51	59.2%	PERCENT
taxlaw-8981	801	52	30.6%	PERCENT
taxlaw-8981	801	53	13.9%	PERCENT
taxlaw-8981	801	54	54.4%	PERCENT
taxlaw-8981	801	55	idaho	GPE
taxlaw-8981	801	56	29.4%	PERCENT
taxlaw-8981	801	57	8.9%	PERCENT
taxlaw-8981	801	58	69.5%	PERCENT
taxlaw-8981	801	59	illinois	GPE
taxlaw-8981	801	60	32.5%	PERCENT
taxlaw-8981	801	61	11.3%	PERCENT
taxlaw-8981	801	62	65.4%	PERCENT
taxlaw-8981	801	63	indiana	GPE
taxlaw-8981	801	64	23.1%	PERCENT
taxlaw-8981	801	65	6.1%	PERCENT
taxlaw-8981	801	66	73.6%	PERCENT
taxlaw-8981	801	67	iowa	GPE
taxlaw-8981	801	68	30.8%	PERCENT
taxlaw-8981	801	69	7.5%	PERCENT
taxlaw-8981	801	70	75.6%	PERCENT
taxlaw-8981	801	71	kansas	GPE
taxlaw-8981	801	72	26.2%	PERCENT
taxlaw-8981	801	73	8.1%	PERCENT
taxlaw-8981	801	74	69.1%	PERCENT
taxlaw-8981	801	75	kentucky	GPE
taxlaw-8981	801	76	26.7%	PERCENT
taxlaw-8981	801	77	6.6%	PERCENT
taxlaw-8981	801	78	75.3%	PERCENT
taxlaw-8981	801	79	louisiana	GPE
taxlaw-8981	801	80	24.4%	PERCENT
taxlaw-8981	801	81	7.8%	PERCENT
taxlaw-8981	801	82	68.2%	PERCENT
taxlaw-8981	801	83	maine	GPE
taxlaw-8981	801	84	27.4%	PERCENT
taxlaw-8981	801	85	7.4%	PERCENT
taxlaw-8981	801	86	73.1%	PERCENT
taxlaw-8981	801	87	maryland	GPE
taxlaw-8981	801	88	46.7%	PERCENT
taxlaw-8981	801	89	24.0%	PERCENT
taxlaw-8981	801	90	48.5%	PERCENT
taxlaw-8981	801	91	massachusetts	GPE
taxlaw-8981	801	92	37.8%	PERCENT
taxlaw-8981	801	93	14.7%	PERCENT
taxlaw-8981	801	94	61.1%	PERCENT
taxlaw-8981	801	95	michigan	GPE
taxlaw-8981	801	96	27.4%	PERCENT
taxlaw-8981	801	97	7.6%	PERCENT
taxlaw-8981	801	98	72.1%	PERCENT
taxlaw-8981	801	99	minnesota	GPE
taxlaw-8981	801	100	35.5%	PERCENT
taxlaw-8981	801	101	11.3%	PERCENT
taxlaw-8981	801	102	68.3%	PERCENT
taxlaw-8981	801	103	2018	DATE
taxlaw-8981	801	104	2017	CARDINAL
taxlaw-8981	801	105	fti	ORG
taxlaw-8981	801	106	mississippi	GPE
taxlaw-8981	801	107	24.4%	PERCENT
taxlaw-8981	801	108	7.7%	PERCENT
taxlaw-8981	801	109	68.6%	PERCENT
taxlaw-8981	801	110	missouri	GPE
taxlaw-8981	801	111	26.7%	PERCENT
taxlaw-8981	801	112	7.7%	PERCENT
taxlaw-8981	801	113	71.0%	PERCENT
taxlaw-8981	801	114	montana	GPE
taxlaw-8981	801	115	29.7%	PERCENT
taxlaw-8981	801	116	8.9%	PERCENT
taxlaw-8981	801	117	70.0%	PERCENT
taxlaw-8981	801	118	nebraska	ORG
taxlaw-8981	801	119	28.2%	PERCENT
taxlaw-8981	801	120	7.6%	PERCENT
taxlaw-8981	801	121	72.9%	PERCENT
taxlaw-8981	801	122	nevada	GPE
taxlaw-8981	801	123	26.6%	PERCENT
taxlaw-8981	801	124	9.9%	PERCENT
taxlaw-8981	801	125	62.8%	PERCENT
taxlaw-8981	801	126	31.8%	PERCENT
taxlaw-8981	801	127	9.9%	PERCENT
taxlaw-8981	801	128	68.9%	PERCENT
taxlaw-8981	801	129	160	CARDINAL
taxlaw-8981	801	130	soi	ORG
taxlaw-8981	801	131	irs	ORG
taxlaw-8981	802	1	nov. 22	DATE
taxlaw-8981	802	2	2021	DATE
taxlaw-8981	803	1	2021	CARDINAL
taxlaw-8981	803	2	43 2017	CARDINAL
taxlaw-8981	803	3	2018	DATE
taxlaw-8981	803	4	2017	CARDINAL
taxlaw-8981	803	5	2017	CARDINAL
taxlaw-8981	803	6	2018	DATE
taxlaw-8981	803	7	42.2%	PERCENT
taxlaw-8981	803	8	17.0%	PERCENT
taxlaw-8981	803	9	59.8%	PERCENT
taxlaw-8981	803	10	mexico	GPE
taxlaw-8981	803	11	22.8%	PERCENT
taxlaw-8981	803	12	7.3%	PERCENT
taxlaw-8981	803	13	68.0%	PERCENT
taxlaw-8981	803	14	35.4%	PERCENT
taxlaw-8981	803	15	12.4%	PERCENT
taxlaw-8981	803	16	64.8%	PERCENT
taxlaw-8981	803	17	2017	CARDINAL
taxlaw-8981	803	18	2018	DATE
taxlaw-8981	803	19	29.2%	PERCENT
taxlaw-8981	803	20	10.3%	PERCENT
taxlaw-8981	803	21	64.8%	PERCENT
taxlaw-8981	803	22	north dakota	GPE
taxlaw-8981	803	23	19.8%	PERCENT
taxlaw-8981	803	24	5.6%	PERCENT
taxlaw-8981	803	25	72.0%	PERCENT
taxlaw-8981	803	26	fti	ORG
taxlaw-8981	803	27	ohio	GPE
taxlaw-8981	803	28	26.3%	PERCENT
taxlaw-8981	803	29	6.7%	PERCENT
taxlaw-8981	803	30	74.6%	PERCENT
taxlaw-8981	803	31	oklahoma	GPE
taxlaw-8981	803	32	23.8%	PERCENT
taxlaw-8981	803	33	8.1%	PERCENT
taxlaw-8981	803	34	65.8%	PERCENT
taxlaw-8981	803	35	oregon	GPE
taxlaw-8981	803	36	37.5%	PERCENT
taxlaw-8981	803	37	14.6%	PERCENT
taxlaw-8981	803	38	61.2%	PERCENT
taxlaw-8981	803	39	pennsylvania	GPE
taxlaw-8981	803	40	29.2%	PERCENT
taxlaw-8981	803	41	8.9%	PERCENT
taxlaw-8981	803	42	69.6%	PERCENT
taxlaw-8981	803	43	rhode island	GPE
taxlaw-8981	803	44	33.3%	PERCENT
taxlaw-8981	803	45	10.6%	PERCENT
taxlaw-8981	803	46	68.2%	PERCENT
taxlaw-8981	803	47	south carolina	GPE
taxlaw-8981	803	48	28.1%	PERCENT
taxlaw-8981	803	49	9.5%	PERCENT
taxlaw-8981	803	50	66.2%	PERCENT
taxlaw-8981	803	51	fti	ORG
taxlaw-8981	803	52	18.2%	PERCENT
taxlaw-8981	803	53	5.3%	PERCENT
taxlaw-8981	803	54	71.1%	PERCENT
taxlaw-8981	803	55	tennessee	GPE
taxlaw-8981	803	56	20.3%	PERCENT
taxlaw-8981	803	57	6.7%	PERCENT
taxlaw-8981	803	58	67.0%	PERCENT
taxlaw-8981	803	59	texas	GPE
taxlaw-8981	803	60	26.1%	PERCENT
taxlaw-8981	803	61	9.2%	PERCENT
taxlaw-8981	803	62	64.8%	PERCENT
taxlaw-8981	803	63	utah	GPE
taxlaw-8981	803	64	36.3%	PERCENT
taxlaw-8981	803	65	14.8%	PERCENT
taxlaw-8981	803	66	59.2%	PERCENT
taxlaw-8981	803	67	vermont	GPE
taxlaw-8981	803	68	27.8%	PERCENT
taxlaw-8981	803	69	7.1%	PERCENT
taxlaw-8981	803	70	74.3%	PERCENT
taxlaw-8981	803	71	fti 2017	PERSON
taxlaw-8981	803	72	2018	DATE
taxlaw-8981	803	73	virginia	GPE
taxlaw-8981	803	74	38.1%	PERCENT
taxlaw-8981	803	75	17.7%	PERCENT
taxlaw-8981	803	76	53.5%	PERCENT
taxlaw-8981	803	77	washington	GPE
taxlaw-8981	803	78	31.4%	PERCENT
taxlaw-8981	803	79	13.4%	PERCENT
taxlaw-8981	803	80	57.3%	PERCENT
taxlaw-8981	803	81	west virginia	GPE
taxlaw-8981	803	82	17.4%	PERCENT
taxlaw-8981	803	83	4.3%	PERCENT
taxlaw-8981	803	84	75.2%	PERCENT
taxlaw-8981	803	85	wisconsin	GPE
taxlaw-8981	803	86	31.8%	PERCENT
taxlaw-8981	803	87	7.8%	PERCENT
taxlaw-8981	803	88	75.6%	PERCENT
taxlaw-8981	804	1	wyoming	GPE
taxlaw-8981	804	2	22.2%	PERCENT
taxlaw-8981	804	3	6.5%	PERCENT
taxlaw-8981	804	4	70.9%	PERCENT
taxlaw-8981	804	5	17.4%	PERCENT
taxlaw-8981	804	6	4.3%	PERCENT
taxlaw-8981	804	7	45.5%	PERCENT
taxlaw-8981	804	8	46.7%	PERCENT
taxlaw-8981	804	9	24.0%	PERCENT
taxlaw-8981	804	10	75.6%	PERCENT
taxlaw-8981	804	11	29.2%	PERCENT
taxlaw-8981	804	12	8.9%	PERCENT
taxlaw-8981	804	13	68.0%	PERCENT
taxlaw-8981	804	14	44	CARDINAL
taxlaw-8981	804	15	columbia journal of tax law	ORG
taxlaw-8981	805	1	13:1	CARDINAL
taxlaw-8981	805	2	appendix b.	PERSON
taxlaw-8981	805	3	oregon	GPE
taxlaw-8981	805	4	nebraska	GPE
taxlaw-8981	805	5	& maryland	GPE
taxlaw-8981	805	6	ty2018	DATE
taxlaw-8981	805	7	#	CARDINAL
taxlaw-8981	805	8	#	CARDINAL
taxlaw-8981	805	9	#	CARDINAL
taxlaw-8981	805	10	#	CARDINAL
taxlaw-8981	805	11	2017 to 2018	DATE
taxlaw-8981	805	12	#	CARDINAL
taxlaw-8981	805	13	2017 to 2018	DATE
taxlaw-8981	805	14	2017	CARDINAL
taxlaw-8981	806	1	1,938,620	CARDINAL
taxlaw-8981	806	2	37.5%	PERCENT
taxlaw-8981	806	3	1,965,610	CARDINAL
taxlaw-8981	806	4	286,450	CARDINAL
taxlaw-8981	806	5	14.6%	PERCENT
taxlaw-8981	806	6	441,070	CARDINAL
taxlaw-8981	806	7	61.2%	PERCENT
taxlaw-8981	806	8	1,785,350	CARDINAL
taxlaw-8981	806	9	46.2%	PERCENT
taxlaw-8981	806	10	1,819,167	CARDINAL
taxlaw-8981	806	11	43.3%	PERCENT
taxlaw-8981	806	12	36,969 6.3%	PERCENT
taxlaw-8981	806	13	905,980	CARDINAL
taxlaw-8981	806	14	255,410	CARDINAL
taxlaw-8981	806	15	28.2%	PERCENT
taxlaw-8981	806	16	909,600	CARDINAL
taxlaw-8981	806	17	7.6%	PERCENT
taxlaw-8981	806	18	186,020 72.9%	PERCENT
taxlaw-8981	806	19	866,360	CARDINAL
taxlaw-8981	806	20	28.0%	PERCENT
taxlaw-8981	806	21	867,910	DATE
taxlaw-8981	806	22	7.2%	PERCENT
taxlaw-8981	806	23	180,430 74.3%	PERCENT
taxlaw-8981	806	24	md federal	GPE
taxlaw-8981	806	25	2,986,140	CARDINAL
taxlaw-8981	806	26	46.7%	PERCENT
taxlaw-8981	806	27	3,004,390	CARDINAL
taxlaw-8981	806	28	24.0%	PERCENT
taxlaw-8981	806	29	671,840 48.5%	PERCENT
taxlaw-8981	806	30	3,107,116	CARDINAL
taxlaw-8981	806	31	45.4%	PERCENT
taxlaw-8981	806	32	3,123,790	CARDINAL
taxlaw-8981	806	33	23.7%	PERCENT
taxlaw-8981	806	34	670,900 47.8%	PERCENT
taxlaw-8981	806	35	152,903,232	CARDINAL
taxlaw-8981	806	36	46,852,677	CARDINAL
taxlaw-8981	806	37	30.6%	PERCENT
taxlaw-8981	806	38	11.4%	PERCENT
taxlaw-8981	806	39	29,320,083 62.8%	PERCENT
taxlaw-8981	806	40	162	CARDINAL
taxlaw-8981	806	41	soi	ORG
taxlaw-8981	806	42	irs	ORG
taxlaw-8981	807	1	nov. 22	DATE
taxlaw-8981	807	2	2021	DATE
taxlaw-8981	808	1	oregon	GPE
taxlaw-8981	808	2	nebraska	GPE
taxlaw-8981	808	3	maryland	GPE
taxlaw-8981	809	1	163	CARDINAL
taxlaw-8981	809	2	90	CARDINAL
taxlaw-8981	809	3	164	CARDINAL
taxlaw-8981	810	1	100	CARDINAL
taxlaw-8981	810	2	165	CARDINAL
taxlaw-8981	810	3	md.	GPE
taxlaw-8981	810	4	year 2017	DATE
taxlaw-8981	810	5	3 (2018	PERCENT
taxlaw-8981	810	6	md.	GPE
taxlaw-8981	810	7	year 2018	DATE
taxlaw-8981	810	8	3	CARDINAL
taxlaw-8981	811	1	the standard deduction &	ORG
taxlaw-8981	812	1	1	CARDINAL
taxlaw-8981	812	2	2	CARDINAL
taxlaw-8981	814	1	1	CARDINAL
taxlaw-8981	814	2	oregon a.	PERSON
taxlaw-8981	814	3	oregon	GPE
taxlaw-8981	814	4	oregon	GPE
taxlaw-8981	814	5	2	CARDINAL
taxlaw-8981	814	6	maryland & nebraska a.	ORG
taxlaw-8981	814	7	maryland	GPE
taxlaw-8981	814	8	nebraska	GPE
taxlaw-8981	814	9	maryland	GPE
taxlaw-8981	814	10	nebraska	GPE
taxlaw-8981	814	11	3	CARDINAL
taxlaw-8981	815	1	1	CARDINAL
taxlaw-8981	815	2	2	CARDINAL
taxlaw-8981	815	3	irs	ORG
taxlaw-8981	815	4	appendix a.	PERSON
taxlaw-8981	815	5	appendix b.	PERSON
taxlaw-8981	815	6	oregon	GPE
taxlaw-8981	815	7	nebraska	GPE
taxlaw-8981	815	8	& maryland	GPE