id	sid	eid	entity	type
taxlaw-9795	1	1	emily cauble*	PERSON
taxlaw-9795	8	1	second	ORDINAL
taxlaw-9795	13	1	one	CARDINAL
taxlaw-9795	13	2	irs	ORG
taxlaw-9795	15	1	depaul university college of law	ORG
taxlaw-9795	16	1	alice abreu	PERSON
taxlaw-9795	16	2	jennifer bird-pollan	PERSON
taxlaw-9795	16	3	yariv brauner	PERSON
taxlaw-9795	16	4	rita de la	PERSON
taxlaw-9795	16	5	david elkins	PERSON
taxlaw-9795	16	6	brian galle	PERSON
taxlaw-9795	16	7	andrew hayashi	PERSON
taxlaw-9795	16	8	stephanie hoffer	PERSON
taxlaw-9795	16	9	leandra lederman	PERSON
taxlaw-9795	16	10	susan morse	PERSON
taxlaw-9795	16	11	henry ordower	PERSON
taxlaw-9795	16	12	leopoldo parada	GPE
taxlaw-9795	16	13	natalia quinones	ORG
taxlaw-9795	16	14	margaret ryznar	PERSON
taxlaw-9795	16	15	blaine saito	PERSON
taxlaw-9795	16	16	steven sheffrin	PERSON
taxlaw-9795	16	17	clint wallace	PERSON
taxlaw-9795	16	18	shannon weeks-mccormack	PERSON
taxlaw-9795	16	19	2021	CARDINAL
taxlaw-9795	16	20	the indiana/leeds summer tax workshop	ORG
taxlaw-9795	16	21	2021	CARDINAL
taxlaw-9795	17	1	the columbia journal of tax law	ORG
taxlaw-9795	18	1	israel	GPE
taxlaw-9795	18	2	del mundo	PERSON
taxlaw-9795	19	1	78	CARDINAL
taxlaw-9795	20	1	13:2	CARDINAL
taxlaw-9795	20	2	79	CARDINAL
taxlaw-9795	20	3	i.	PERSON
taxlaw-9795	20	4	82	CARDINAL
taxlaw-9795	20	5	a.	PERSON
taxlaw-9795	20	6	u.s.	GPE
taxlaw-9795	20	7	the united states	GPE
taxlaw-9795	21	1	84	CARDINAL
taxlaw-9795	21	2	85	CARDINAL
taxlaw-9795	21	3	85	CARDINAL
taxlaw-9795	21	4	d.	NORP
taxlaw-9795	21	5	92 ii	CARDINAL
taxlaw-9795	23	1	94 iii	QUANTITY
taxlaw-9795	25	1	95	CARDINAL
taxlaw-9795	25	2	96	CARDINAL
taxlaw-9795	25	3	96	CARDINAL
taxlaw-9795	25	4	irs	ORG
taxlaw-9795	26	1	101	CARDINAL
taxlaw-9795	28	1	103	CARDINAL
taxlaw-9795	29	1	irs	ORG
taxlaw-9795	30	1	106	CARDINAL
taxlaw-9795	31	1	110	CARDINAL
taxlaw-9795	31	2	111	CARDINAL
taxlaw-9795	31	3	112	CARDINAL
taxlaw-9795	31	4	113	CARDINAL
taxlaw-9795	31	5	d.	NORP
taxlaw-9795	31	6	113 vi	PERSON
taxlaw-9795	31	7	114	CARDINAL
taxlaw-9795	31	8	115	CARDINAL
taxlaw-9795	31	9	115	CARDINAL
taxlaw-9795	31	10	119 2022	CARDINAL
taxlaw-9795	31	11	79	CARDINAL
taxlaw-9795	40	1	congress	ORG
taxlaw-9795	40	2	treasury	ORG
taxlaw-9795	40	3	irs	ORG
taxlaw-9795	40	4	1	CARDINAL
taxlaw-9795	43	1	2	CARDINAL
taxlaw-9795	46	1	301.7701	CARDINAL
taxlaw-9795	48	1	1.704-3	CARDINAL
taxlaw-9795	49	1	754	CARDINAL
taxlaw-9795	50	1	338	CARDINAL
taxlaw-9795	52	1	3	CARDINAL
taxlaw-9795	53	1	1295	CARDINAL
taxlaw-9795	53	2	4	CARDINAL
taxlaw-9795	54	1	5	CARDINAL
taxlaw-9795	54	2	i.c.2	GPE
taxlaw-9795	54	3	qef	ORG
taxlaw-9795	54	4	treasury	ORG
taxlaw-9795	54	5	8	CARDINAL
taxlaw-9795	54	6	i.c.1	DATE
taxlaw-9795	54	7	1237	CARDINAL
taxlaw-9795	55	1	80	CARDINAL
taxlaw-9795	55	2	columbia	ORG
taxlaw-9795	56	1	13:2	CARDINAL
taxlaw-9795	56	2	literature.10	ORG
taxlaw-9795	56	3	advice.11	ORG
taxlaw-9795	58	1	9	CARDINAL
taxlaw-9795	58	2	10	CARDINAL
taxlaw-9795	58	3	emily cauble	PERSON
taxlaw-9795	58	4	53	CARDINAL
taxlaw-9795	58	5	santa	GPE
taxlaw-9795	58	6	clara l. rev	PERSON
taxlaw-9795	59	1	421	CARDINAL
taxlaw-9795	59	2	2013	DATE
taxlaw-9795	59	3	heather m. field	PERSON
taxlaw-9795	59	4	47	CARDINAL
taxlaw-9795	60	1	j.	PERSON
taxlaw-9795	60	2	legis	GPE
taxlaw-9795	61	1	21 (2010	DATE
taxlaw-9795	62	1	heather m. field	PERSON
taxlaw-9795	62	2	42 loy	PERSON
taxlaw-9795	63	1	l.a. l. rev	PERSON
taxlaw-9795	64	1	451	CARDINAL
taxlaw-9795	64	2	2009	DATE
taxlaw-9795	65	1	heather m. field	PERSON
taxlaw-9795	65	2	31 va	FAC
taxlaw-9795	66	1	1 (2011	DATE
taxlaw-9795	67	1	aubree l. helvey & beth stetson	ORG
taxlaw-9795	67	2	62	CARDINAL
taxlaw-9795	68	1	333	CARDINAL
taxlaw-9795	68	2	2008	DATE
taxlaw-9795	68	3	victoria a. levin	PERSON
taxlaw-9795	68	4	40	CARDINAL
taxlaw-9795	68	5	ucla l. rev	PERSON
taxlaw-9795	68	6	1587 (1993	DATE
taxlaw-9795	68	7	orli oren-kolbinger	PERSON
taxlaw-9795	68	8	aug. 1 2020	DATE
taxlaw-9795	68	9	alex raskolnikov	PERSON
taxlaw-9795	68	10	109	CARDINAL
taxlaw-9795	69	1	l. rev	PERSON
taxlaw-9795	70	1	689	CARDINAL
taxlaw-9795	70	2	2009	DATE
taxlaw-9795	70	3	emily satterthwaite	PERSON
taxlaw-9795	70	4	42:1	CARDINAL
taxlaw-9795	70	5	63	CARDINAL
taxlaw-9795	70	6	2016	CARDINAL
taxlaw-9795	70	7	george k. yin	PERSON
taxlaw-9795	70	8	51	CARDINAL
taxlaw-9795	70	9	smu	ORG
taxlaw-9795	70	10	l. rev	PERSON
taxlaw-9795	70	11	125	CARDINAL
taxlaw-9795	70	12	1997	DATE
taxlaw-9795	70	13	edward yorio	PERSON
taxlaw-9795	70	14	44	CARDINAL
taxlaw-9795	70	15	fordham l. rev	PERSON
taxlaw-9795	71	1	463	CARDINAL
taxlaw-9795	71	2	1975	DATE
taxlaw-9795	72	1	11	CARDINAL
taxlaw-9795	72	2	10	CARDINAL
taxlaw-9795	72	3	446	CARDINAL
taxlaw-9795	72	4	10	CARDINAL
taxlaw-9795	72	5	3 1	DATE
taxlaw-9795	72	6	oren-kolbinger	PERSON
taxlaw-9795	72	7	supra	PERSON
taxlaw-9795	72	8	10	CARDINAL
taxlaw-9795	72	9	5	CARDINAL
taxlaw-9795	73	1	12	CARDINAL
taxlaw-9795	73	2	10	CARDINAL
taxlaw-9795	73	3	451	CARDINAL
taxlaw-9795	74	1	13	CARDINAL
taxlaw-9795	75	1	section 362(e)(2)(c	LAW
taxlaw-9795	75	2	thomas hayes & david hering	PERSON
taxlaw-9795	75	3	38	CARDINAL
taxlaw-9795	75	4	j. corp.	ORG
taxlaw-9795	75	5	18	CARDINAL
taxlaw-9795	75	6	20-22	CARDINAL
taxlaw-9795	75	7	2011	DATE
taxlaw-9795	76	1	bishop & kleinberger	ORG
taxlaw-9795	76	2	2.04	CARDINAL
taxlaw-9795	76	3	2005	DATE
taxlaw-9795	78	1	14	CARDINAL
taxlaw-9795	78	2	2022	CARDINAL
taxlaw-9795	78	3	81	CARDINAL
taxlaw-9795	79	1	irs	ORG
taxlaw-9795	82	1	irs	ORG
taxlaw-9795	83	1	irs	ORG
taxlaw-9795	83	2	irs	ORG
taxlaw-9795	85	1	irs	ORG
taxlaw-9795	86	1	irs	ORG
taxlaw-9795	88	1	15	CARDINAL
taxlaw-9795	88	2	16	CARDINAL
taxlaw-9795	88	3	17	CARDINAL
taxlaw-9795	88	4	18	CARDINAL
taxlaw-9795	88	5	19	CARDINAL
taxlaw-9795	88	6	20	CARDINAL
taxlaw-9795	89	1	82	CARDINAL
taxlaw-9795	90	1	13:2	CARDINAL
taxlaw-9795	90	2	irs	ORG
taxlaw-9795	91	1	two	CARDINAL
taxlaw-9795	92	1	first	ORDINAL
taxlaw-9795	92	2	one	CARDINAL
taxlaw-9795	93	1	second	ORDINAL
taxlaw-9795	93	2	irs	ORG
taxlaw-9795	99	1	irs	ORG
taxlaw-9795	103	1	i.	PERSON
taxlaw-9795	103	2	two	CARDINAL
taxlaw-9795	104	1	first	ORDINAL
taxlaw-9795	105	1	one	CARDINAL
taxlaw-9795	106	1	21	CARDINAL
taxlaw-9795	106	2	22	CARDINAL
taxlaw-9795	107	1	60	CARDINAL
taxlaw-9795	107	2	mary l. rev	PERSON
taxlaw-9795	107	3	2111	CARDINAL
taxlaw-9795	107	4	2019	DATE
taxlaw-9795	107	5	yehonatan givati	PERSON
taxlaw-9795	107	6	29	CARDINAL
taxlaw-9795	108	1	137	CARDINAL
taxlaw-9795	108	2	2009	DATE
taxlaw-9795	109	1	jeffrey h. kahn	PERSON
taxlaw-9795	109	2	irs	ORG
taxlaw-9795	109	3	26	CARDINAL
taxlaw-9795	109	4	yale j.	PERSON
taxlaw-9795	109	5	reg	CARDINAL
taxlaw-9795	109	6	1	CARDINAL
taxlaw-9795	109	7	2009	DATE
taxlaw-9795	109	8	sarah b. lawsky	PERSON
taxlaw-9795	110	1	157	CARDINAL
taxlaw-9795	110	2	l. rev	PERSON
taxlaw-9795	110	3	1017	CARDINAL
taxlaw-9795	110	4	2009	DATE
taxlaw-9795	110	5	kyle d. logue	PERSON
taxlaw-9795	110	6	25	CARDINAL
taxlaw-9795	111	1	339	CARDINAL
taxlaw-9795	111	2	2005	DATE
taxlaw-9795	111	3	leigh osofsky	PERSON
taxlaw-9795	111	4	64	CARDINAL
taxlaw-9795	112	1	489	CARDINAL
taxlaw-9795	112	2	2011	DATE
taxlaw-9795	113	1	23	CARDINAL
taxlaw-9795	113	2	111	CARDINAL
taxlaw-9795	114	1	83	CARDINAL
taxlaw-9795	117	1	second	ORDINAL
taxlaw-9795	126	1	24	CARDINAL
taxlaw-9795	126	2	25	CARDINAL
taxlaw-9795	128	1	bishop & kleinberger	ORG
taxlaw-9795	128	2	supra	PERSON
taxlaw-9795	128	3	14	CARDINAL
taxlaw-9795	129	1	2009	DATE
taxlaw-9795	129	2	congress	ORG
taxlaw-9795	129	3	section 108(i	ORG
taxlaw-9795	130	1	irs	ORG
taxlaw-9795	130	2	irs	ORG
taxlaw-9795	131	1	proc	PERSON
taxlaw-9795	132	1	2009-37	DATE
taxlaw-9795	132	2	2009-36	DATE
taxlaw-9795	133	1	309	CARDINAL
taxlaw-9795	134	1	irs	ORG
taxlaw-9795	134	2	the year	DATE
taxlaw-9795	135	1	d.	NORP
taxlaw-9795	135	2	section 362(e)(2)(c	LAW
taxlaw-9795	135	3	treasury	ORG
taxlaw-9795	138	1	1.362-4(d	CARDINAL
taxlaw-9795	142	1	1.163(j)-9(b)(2)(ii	ORDINAL
taxlaw-9795	143	1	84	CARDINAL
taxlaw-9795	143	2	columbia	ORG
taxlaw-9795	144	1	13:2	CARDINAL
taxlaw-9795	144	2	u.s.	GPE
taxlaw-9795	144	3	the united states	GPE
taxlaw-9795	145	1	the united states	GPE
taxlaw-9795	145	2	u.s.	GPE
taxlaw-9795	145	3	purposes.26	ORG
taxlaw-9795	145	4	u.s.	GPE
taxlaw-9795	146	1	u.s.	GPE
taxlaw-9795	147	1	u.s.	GPE
taxlaw-9795	148	1	u.s.	GPE
taxlaw-9795	149	1	u.s.	GPE
taxlaw-9795	150	1	26	CARDINAL
taxlaw-9795	152	1	301.7701-2(b)(1	MONEY
taxlaw-9795	153	1	27	CARDINAL
taxlaw-9795	155	1	301.7701-3(b)(2	PERCENT
taxlaw-9795	156	1	28	CARDINAL
taxlaw-9795	158	1	301.7701-3(b)(2	PERCENT
taxlaw-9795	159	1	29	CARDINAL
taxlaw-9795	159	2	10	CARDINAL
taxlaw-9795	159	3	472	CARDINAL
taxlaw-9795	159	4	non-u.s	NORP
taxlaw-9795	159	5	30	CARDINAL
taxlaw-9795	159	6	1997-1	DATE
taxlaw-9795	159	7	215	CARDINAL
taxlaw-9795	160	1	31	CARDINAL
taxlaw-9795	163	1	irs	ORG
taxlaw-9795	165	1	non-u.s	NORP
taxlaw-9795	165	2	irs	ORG
taxlaw-9795	166	1	2022	CARDINAL
taxlaw-9795	166	2	85	CARDINAL
taxlaw-9795	167	1	first	ORDINAL
taxlaw-9795	167	2	second	ORDINAL
taxlaw-9795	168	1	first	ORDINAL
taxlaw-9795	168	2	second	ORDINAL
taxlaw-9795	169	1	one	CARDINAL
taxlaw-9795	170	1	the day	DATE
taxlaw-9795	170	2	election.33	GPE
taxlaw-9795	175	1	1361	CARDINAL
taxlaw-9795	176	1	33	CARDINAL
taxlaw-9795	177	1	1362(a)(2	CARDINAL
taxlaw-9795	178	1	34	CARDINAL
taxlaw-9795	178	2	kuntz & bogdanski	ORG
taxlaw-9795	178	3	¶4.01	GPE
taxlaw-9795	178	4	9 (	PERCENT
taxlaw-9795	178	5	november 2021	DATE
taxlaw-9795	178	6	a later year	DATE
taxlaw-9795	178	7	35	CARDINAL
taxlaw-9795	179	1	86	CARDINAL
taxlaw-9795	179	2	columbia journal of tax law	ORG
taxlaw-9795	180	1	13:2	CARDINAL
taxlaw-9795	180	2	1	CARDINAL
taxlaw-9795	184	1	second	ORDINAL
taxlaw-9795	184	2	first	ORDINAL
taxlaw-9795	185	1	1	CARDINAL
taxlaw-9795	185	2	1237	CARDINAL
taxlaw-9795	185	3	one	CARDINAL
taxlaw-9795	187	1	1	CARDINAL
taxlaw-9795	187	2	2	CARDINAL
taxlaw-9795	187	3	3	CARDINAL
taxlaw-9795	187	4	36	CARDINAL
taxlaw-9795	189	1	37	CARDINAL
taxlaw-9795	189	2	gerald j. robinson	PERSON
taxlaw-9795	189	3	2019	DATE
taxlaw-9795	190	1	38 i.r.c	QUANTITY
taxlaw-9795	192	1	39	CARDINAL
taxlaw-9795	192	2	biedenharn realty co.	ORG
taxlaw-9795	192	3	united states	GPE
taxlaw-9795	192	4	526	CARDINAL
taxlaw-9795	192	5	409	CARDINAL
taxlaw-9795	192	6	5th	ORDINAL
taxlaw-9795	192	7	1976	DATE
taxlaw-9795	192	8	united states	GPE
taxlaw-9795	192	9	winthrop	ORG
taxlaw-9795	192	10	417	CARDINAL
taxlaw-9795	192	11	905	CARDINAL
taxlaw-9795	192	12	911	CARDINAL
taxlaw-9795	192	13	5th	ORDINAL
taxlaw-9795	192	14	1969	DATE
taxlaw-9795	193	1	40	CARDINAL
taxlaw-9795	193	2	biedenharn realty co.	ORG
taxlaw-9795	193	3	526	CARDINAL
taxlaw-9795	193	4	409	CARDINAL
taxlaw-9795	193	5	winthrop	ORG
taxlaw-9795	193	6	417	CARDINAL
taxlaw-9795	193	7	905	CARDINAL
taxlaw-9795	194	1	87	CARDINAL
taxlaw-9795	195	1	one	CARDINAL
taxlaw-9795	195	2	section 1237	LAW
taxlaw-9795	195	3	requirements,43	PRODUCT
taxlaw-9795	195	4	at least 10 years	DATE
taxlaw-9795	195	5	1237	CARDINAL
taxlaw-9795	197	1	1	CARDINAL
taxlaw-9795	197	2	anne	PERSON
taxlaw-9795	197	3	anne subdivided	PERSON
taxlaw-9795	197	4	five	CARDINAL
taxlaw-9795	198	1	anne	PERSON
taxlaw-9795	198	2	at least 10 years	DATE
taxlaw-9795	199	1	anne	PERSON
taxlaw-9795	199	2	110,000	MONEY
taxlaw-9795	200	1	20,000	MONEY
taxlaw-9795	201	1	anne sells	PERSON
taxlaw-9795	201	2	200,000	MONEY
taxlaw-9795	202	1	1	CARDINAL
taxlaw-9795	202	2	70,000	MONEY
taxlaw-9795	202	3	200,000	MONEY
taxlaw-9795	202	4	130,000	MONEY
taxlaw-9795	203	1	irs	ORG
taxlaw-9795	203	2	anne	PERSON
taxlaw-9795	203	3	1237	CARDINAL
taxlaw-9795	204	1	anne	PERSON
taxlaw-9795	204	2	90,000	MONEY
taxlaw-9795	204	3	41	CARDINAL
taxlaw-9795	204	4	417	CARDINAL
taxlaw-9795	204	5	906	CARDINAL
taxlaw-9795	204	6	42	CARDINAL
taxlaw-9795	205	1	1237	CARDINAL
taxlaw-9795	206	1	more than five	CARDINAL
taxlaw-9795	208	1	1237(b)(1	CARDINAL
taxlaw-9795	209	1	43	CARDINAL
taxlaw-9795	211	1	44	CARDINAL
taxlaw-9795	212	1	1237(a)(2	CARDINAL
taxlaw-9795	213	1	45	CARDINAL
taxlaw-9795	214	1	1237(b)(3	CARDINAL
taxlaw-9795	217	1	46	CARDINAL
taxlaw-9795	219	1	47	CARDINAL
taxlaw-9795	220	1	88	CARDINAL
taxlaw-9795	221	1	13:2	CARDINAL
taxlaw-9795	221	2	income.48 anne	PERSON
taxlaw-9795	221	3	70,000	MONEY
taxlaw-9795	221	4	90,000	MONEY
taxlaw-9795	221	5	70,000	MONEY
taxlaw-9795	222	1	irs	ORG
taxlaw-9795	222	2	first	ORDINAL
taxlaw-9795	222	3	anne	PERSON
taxlaw-9795	222	4	90,000	MONEY
taxlaw-9795	222	5	70,000	MONEY
taxlaw-9795	222	6	second	ORDINAL
taxlaw-9795	222	7	first	ORDINAL
taxlaw-9795	223	1	1	CARDINAL
taxlaw-9795	223	2	2	CARDINAL
taxlaw-9795	224	1	2	CARDINAL
taxlaw-9795	224	2	1237	CARDINAL
taxlaw-9795	224	3	70,000	MONEY
taxlaw-9795	224	4	20%	PERCENT
taxlaw-9795	224	5	14,000	MONEY
taxlaw-9795	224	6	90,000	MONEY
taxlaw-9795	224	7	20%	PERCENT
taxlaw-9795	224	8	18,000	MONEY
taxlaw-9795	224	9	70,000	MONEY
taxlaw-9795	224	10	37%	PERCENT
taxlaw-9795	224	11	25,900	MONEY
taxlaw-9795	224	12	1237	CARDINAL
taxlaw-9795	224	13	1237	CARDINAL
taxlaw-9795	224	14	1237	CARDINAL
taxlaw-9795	225	1	section 1237	LAW
taxlaw-9795	226	1	1986	DATE
taxlaw-9795	226	2	irs	ORG
taxlaw-9795	226	3	1237	CARDINAL
taxlaw-9795	226	4	irs	ORG
taxlaw-9795	227	1	48	DATE
taxlaw-9795	227	2	irs	ORG
taxlaw-9795	227	3	1237	CARDINAL
taxlaw-9795	228	1	49	CARDINAL
taxlaw-9795	228	2	2	CARDINAL
taxlaw-9795	229	1	50	CARDINAL
taxlaw-9795	231	1	1.1237-1(a)(4	CARDINAL
taxlaw-9795	232	1	2022	CARDINAL
taxlaw-9795	232	2	89	CARDINAL
taxlaw-9795	232	3	section 1237(b)(3)(c	LAW
taxlaw-9795	233	1	2	CARDINAL
taxlaw-9795	233	2	qef	ORG
taxlaw-9795	234	1	u.s.	GPE
taxlaw-9795	235	1	u.s.	GPE
taxlaw-9795	235	2	u.s.	GPE
taxlaw-9795	235	3	non-u.s.	GPE
taxlaw-9795	235	4	a given year	DATE
taxlaw-9795	235	5	at least 75%	PERCENT
taxlaw-9795	235	6	the year	DATE
taxlaw-9795	235	7	at least 50%	PERCENT
taxlaw-9795	235	8	that year	DATE
taxlaw-9795	235	9	one	CARDINAL
taxlaw-9795	235	10	u.s.	GPE
taxlaw-9795	235	11	u.s.	GPE
taxlaw-9795	235	12	qef election.56	DATE
taxlaw-9795	235	13	qef	CARDINAL
taxlaw-9795	235	14	test.57	ORG
taxlaw-9795	235	15	qef	ORG
taxlaw-9795	235	16	51	CARDINAL
taxlaw-9795	238	1	section 1237(b)(3)(c	LAW
taxlaw-9795	241	1	1.1237-1(c)(5)(iii)(c	CARDINAL
taxlaw-9795	243	1	irs	ORG
taxlaw-9795	243	2	section 1237	LAW
taxlaw-9795	243	3	first	ORDINAL
taxlaw-9795	244	1	8626004	DATE
taxlaw-9795	244	2	section 1237(b)(3)(c	LAW
taxlaw-9795	245	1	53	CARDINAL
taxlaw-9795	246	1	1291-1298	DATE
taxlaw-9795	247	1	54	CARDINAL
taxlaw-9795	248	1	1297	CARDINAL
taxlaw-9795	250	1	1291	DATE
taxlaw-9795	250	2	1293	CARDINAL
taxlaw-9795	250	3	1296	DATE
taxlaw-9795	251	1	56	CARDINAL
taxlaw-9795	252	1	1295(a)(1	CARDINAL
taxlaw-9795	253	1	57	CARDINAL
taxlaw-9795	254	1	90	CARDINAL
taxlaw-9795	255	1	13:2	CARDINAL
taxlaw-9795	255	2	1	CARDINAL
taxlaw-9795	255	3	3	CARDINAL
taxlaw-9795	256	1	3	CARDINAL
taxlaw-9795	257	1	qef	CARDINAL
taxlaw-9795	257	2	non-u.s.	GPE
taxlaw-9795	257	3	qef	ORG
taxlaw-9795	257	4	the first year	DATE
taxlaw-9795	257	5	qef election later	DATE
taxlaw-9795	257	6	a previous year	DATE
taxlaw-9795	257	7	1	CARDINAL
taxlaw-9795	257	8	2	CARDINAL
taxlaw-9795	257	9	exceptions.64 58	DATE
taxlaw-9795	257	10	emory & streng	ORG
taxlaw-9795	257	11	qef	CARDINAL
taxlaw-9795	258	1	59	CARDINAL
taxlaw-9795	258	2	61	CARDINAL
taxlaw-9795	259	1	60 i.r.c	QUANTITY
taxlaw-9795	260	1	1295(b)(2	CARDINAL
taxlaw-9795	263	1	1.1295-1(e)(1	CARDINAL
taxlaw-9795	264	1	61	CARDINAL
taxlaw-9795	266	1	1.1295-3(a	TIME
taxlaw-9795	270	1	1.1295-3(d	CARDINAL
taxlaw-9795	274	1	1.1295-3(e	CARDINAL
taxlaw-9795	275	1	62	CARDINAL
taxlaw-9795	277	1	1.1295-3(b)(2	PERCENT
taxlaw-9795	278	1	63	CARDINAL
taxlaw-9795	280	1	1.1295-3(c	CARDINAL
taxlaw-9795	281	1	64	CARDINAL
taxlaw-9795	283	1	1.1295-3(f	QUANTITY
taxlaw-9795	284	1	irs	ORG
taxlaw-9795	288	1	1.1295-3(e	CARDINAL
taxlaw-9795	289	1	2022	CARDINAL
taxlaw-9795	289	2	91 3	DATE
taxlaw-9795	292	1	65	CARDINAL
taxlaw-9795	292	2	one	CARDINAL
taxlaw-9795	292	3	more than 10%	PERCENT
taxlaw-9795	292	4	one	CARDINAL
taxlaw-9795	292	5	10%	PERCENT
taxlaw-9795	292	6	asset.69	ORG
taxlaw-9795	292	7	10%	PERCENT
taxlaw-9795	292	8	one	CARDINAL
taxlaw-9795	292	9	10%	PERCENT
taxlaw-9795	294	1	10%	PERCENT
taxlaw-9795	295	1	1	CARDINAL
taxlaw-9795	295	2	4 below.	QUANTITY
taxlaw-9795	296	1	65	CARDINAL
taxlaw-9795	297	1	857	CARDINAL
taxlaw-9795	297	2	66	CARDINAL
taxlaw-9795	298	1	856	CARDINAL
taxlaw-9795	298	2	857	CARDINAL
taxlaw-9795	298	3	67	CARDINAL
taxlaw-9795	299	1	856(c)(4)(b)(iv)(iii	CARDINAL
taxlaw-9795	300	1	68	CARDINAL
taxlaw-9795	303	1	69	CARDINAL
taxlaw-9795	305	1	70	CARDINAL
taxlaw-9795	307	1	more than 20 percent	PERCENT
taxlaw-9795	307	2	one	CARDINAL
taxlaw-9795	310	1	71	CARDINAL
taxlaw-9795	312	1	72	DATE
taxlaw-9795	312	2	reit	PERSON
taxlaw-9795	312	3	more than 10%	PERCENT
taxlaw-9795	312	4	10%	PERCENT
taxlaw-9795	313	1	73	CARDINAL
taxlaw-9795	313	2	emory & streng	ORG
taxlaw-9795	313	3	58	DATE
taxlaw-9795	314	1	92	CARDINAL
taxlaw-9795	314	2	13:2	CARDINAL
taxlaw-9795	314	3	4	CARDINAL
taxlaw-9795	316	1	10%	PERCENT
taxlaw-9795	317	1	d.	NORP
taxlaw-9795	318	1	section 6015(c).75	LAW
taxlaw-9795	318	2	irs	ORG
taxlaw-9795	318	3	individual.76	ORG
taxlaw-9795	320	1	bna tax management	ORG
taxlaw-9795	320	2	742-4th	CARDINAL
taxlaw-9795	320	3	each year	DATE
taxlaw-9795	320	4	a year	DATE
taxlaw-9795	320	5	that year	DATE
taxlaw-9795	321	1	a taxable year	DATE
taxlaw-9795	321	2	that year	DATE
taxlaw-9795	322	1	75	CARDINAL
taxlaw-9795	324	1	6015(c)(3)(a)(ii	CARDINAL
taxlaw-9795	327	1	6015(c)(3)(c	CARDINAL
taxlaw-9795	328	1	76	CARDINAL
taxlaw-9795	331	1	6015(d	CARDINAL
taxlaw-9795	332	1	2022	CARDINAL
taxlaw-9795	332	2	93	CARDINAL
taxlaw-9795	333	1	section 6015(c	LAW
taxlaw-9795	333	2	irs	ORG
taxlaw-9795	334	1	irs	ORG
taxlaw-9795	334	2	congress	ORG
taxlaw-9795	334	3	burden.78	GPE
taxlaw-9795	334	4	2000	DATE
taxlaw-9795	334	5	congress	ORG
taxlaw-9795	334	6	irs	ORG
taxlaw-9795	335	1	irs	ORG
taxlaw-9795	336	1	irs	ORG
taxlaw-9795	337	1	2000	DATE
taxlaw-9795	337	2	irs	ORG
taxlaw-9795	337	3	two years	DATE
taxlaw-9795	337	4	irs	ORG
taxlaw-9795	337	5	election.80	GPE
taxlaw-9795	337	6	deadline.81	ORG
taxlaw-9795	337	7	2	CARDINAL
taxlaw-9795	337	8	i.c.1	DATE
taxlaw-9795	337	9	section 1237	LAW
taxlaw-9795	338	1	14,000	MONEY
taxlaw-9795	338	2	18,000	MONEY
taxlaw-9795	338	3	25,900	MONEY
taxlaw-9795	338	4	irs	ORG
taxlaw-9795	339	1	irs	ORG
taxlaw-9795	339	2	1	CARDINAL
taxlaw-9795	339	3	14,000	MONEY
taxlaw-9795	339	4	irs	ORG
taxlaw-9795	339	5	25,900	MONEY
taxlaw-9795	339	6	2	CARDINAL
taxlaw-9795	339	7	18,000	MONEY
taxlaw-9795	340	1	stephanie hunter mcmahon	PERSON
taxlaw-9795	340	2	congress	ORG
taxlaw-9795	341	1	12	CARDINAL
taxlaw-9795	341	2	fla	GPE
taxlaw-9795	343	1	629	CARDINAL
taxlaw-9795	343	2	687	CARDINAL
taxlaw-9795	343	3	2012	DATE
taxlaw-9795	344	1	robert s. steinberg	PERSON
taxlaw-9795	344	2	three	CARDINAL
taxlaw-9795	344	3	1	CARDINAL
taxlaw-9795	344	4	2	CARDINAL
taxlaw-9795	344	5	3	CARDINAL
taxlaw-9795	344	6	6015	DATE
taxlaw-9795	344	7	irs	ORG
taxlaw-9795	344	8	1998	DATE
taxlaw-9795	344	9	17	CARDINAL
taxlaw-9795	344	10	j. am	PERSON
taxlaw-9795	345	1	acad.	ORG
taxlaw-9795	347	1	403	CARDINAL
taxlaw-9795	347	2	407	CARDINAL
taxlaw-9795	347	3	2001	DATE
taxlaw-9795	347	4	irs	ORG
taxlaw-9795	348	1	irs	ORG
taxlaw-9795	348	2	congress	ORG
taxlaw-9795	349	1	79	CARDINAL
taxlaw-9795	350	1	6015(c)(3)(b	CARDINAL
taxlaw-9795	351	1	80	CARDINAL
taxlaw-9795	354	1	ryan donmoyor	PERSON
taxlaw-9795	354	2	aba tax section meeting: divorce lawyers	ORG
taxlaw-9795	354	3	98	CARDINAL
taxlaw-9795	354	4	149-2	CARDINAL
taxlaw-9795	354	5	august 4, 1998	DATE
taxlaw-9795	355	1	94	CARDINAL
taxlaw-9795	355	2	columbia journal of tax	ORG
taxlaw-9795	356	1	13:2	CARDINAL
taxlaw-9795	356	2	irs	ORG
taxlaw-9795	356	3	14,000	MONEY
taxlaw-9795	356	4	irs	ORG
taxlaw-9795	356	5	18,000	MONEY
taxlaw-9795	356	6	25,900	MONEY
taxlaw-9795	360	1	one	CARDINAL
taxlaw-9795	361	1	irs	ORG
taxlaw-9795	361	2	second	ORDINAL
taxlaw-9795	363	1	generally.83	PERSON
taxlaw-9795	369	1	82	CARDINAL
taxlaw-9795	369	2	81	CARDINAL
taxlaw-9795	369	3	83	DATE
taxlaw-9795	369	4	10	CARDINAL
taxlaw-9795	370	1	84	CARDINAL
taxlaw-9795	370	2	10	CARDINAL
taxlaw-9795	371	1	85	CARDINAL
taxlaw-9795	371	2	emily cauble	PERSON
taxlaw-9795	371	3	51	CARDINAL
taxlaw-9795	372	1	j. l. ref	PERSON
taxlaw-9795	373	1	589	CARDINAL
taxlaw-9795	373	2	592	CARDINAL
taxlaw-9795	373	3	2018	DATE
taxlaw-9795	374	1	2022	CARDINAL
taxlaw-9795	374	2	95	CARDINAL
taxlaw-9795	375	1	2	CARDINAL
taxlaw-9795	375	2	1237	CARDINAL
taxlaw-9795	376	1	1237	CARDINAL
taxlaw-9795	377	1	two	CARDINAL
taxlaw-9795	377	2	1	CARDINAL
taxlaw-9795	377	3	18,000	MONEY
taxlaw-9795	377	4	2	CARDINAL
taxlaw-9795	377	5	14,000	MONEY
taxlaw-9795	377	6	25,900	MONEY
taxlaw-9795	380	1	14,000	MONEY
taxlaw-9795	380	2	only $18,000	MONEY
taxlaw-9795	382	1	1237	CARDINAL
taxlaw-9795	382	2	anne	PERSON
taxlaw-9795	382	3	14,000	MONEY
taxlaw-9795	382	4	18,000	MONEY
taxlaw-9795	388	1	86	CARDINAL
taxlaw-9795	389	1	96	CARDINAL
taxlaw-9795	389	2	columbia	ORG
taxlaw-9795	390	1	13:2	CARDINAL
taxlaw-9795	393	1	2	CARDINAL
taxlaw-9795	393	2	1	CARDINAL
taxlaw-9795	393	3	2	CARDINAL
taxlaw-9795	394	1	14,000	MONEY
taxlaw-9795	395	1	irs	ORG
taxlaw-9795	395	2	18,000	MONEY
taxlaw-9795	395	3	25,900	MONEY
taxlaw-9795	395	4	irs	ORG
taxlaw-9795	396	1	1	CARDINAL
taxlaw-9795	396	2	14,000	MONEY
taxlaw-9795	396	3	25,900	MONEY
taxlaw-9795	396	4	irs	ORG
taxlaw-9795	396	5	2	CARDINAL
taxlaw-9795	396	6	18,000	MONEY
taxlaw-9795	397	1	14,000	MONEY
taxlaw-9795	397	2	18,000	MONEY
taxlaw-9795	397	3	irs	ORG
taxlaw-9795	398	1	anne	PERSON
taxlaw-9795	398	2	14,000	MONEY
taxlaw-9795	398	3	18,000	MONEY
taxlaw-9795	400	1	1237	CARDINAL
taxlaw-9795	400	2	18,000	MONEY
taxlaw-9795	401	1	14,000	MONEY
taxlaw-9795	401	2	18,000	MONEY
taxlaw-9795	401	3	25,900	MONEY
taxlaw-9795	403	1	anne	PERSON
taxlaw-9795	403	2	14,000	MONEY
taxlaw-9795	403	3	18,000	MONEY
taxlaw-9795	404	1	irs	ORG
taxlaw-9795	404	2	2022	CARDINAL
taxlaw-9795	404	3	97	CARDINAL
taxlaw-9795	405	1	2	CARDINAL
taxlaw-9795	405	2	14,000	MONEY
taxlaw-9795	405	3	irs	ORG
taxlaw-9795	406	1	irs	ORG
taxlaw-9795	406	2	anne	PERSON
taxlaw-9795	406	3	1237	CARDINAL
taxlaw-9795	406	4	irs	ORG
taxlaw-9795	406	5	18,000	MONEY
taxlaw-9795	406	6	25,900	MONEY
taxlaw-9795	407	1	irs	ORG
taxlaw-9795	407	2	irs	ORG
taxlaw-9795	409	1	1237	CARDINAL
taxlaw-9795	409	2	the year	DATE
taxlaw-9795	409	3	irs	ORG
taxlaw-9795	412	1	two	CARDINAL
taxlaw-9795	412	2	irs	ORG
taxlaw-9795	412	3	irs	ORG
taxlaw-9795	412	4	87	CARDINAL
taxlaw-9795	412	5	helvey & stetson	ORG
taxlaw-9795	412	6	10	CARDINAL
taxlaw-9795	412	7	338	CARDINAL
taxlaw-9795	413	1	88	CARDINAL
taxlaw-9795	414	1	earlier than 75 days	DATE
taxlaw-9795	417	1	301.7701-3(c)(1)(iii	DATE
taxlaw-9795	420	1	section 121	LAW
taxlaw-9795	422	1	121	CARDINAL
taxlaw-9795	423	1	one	CARDINAL
taxlaw-9795	423	2	two-year	DATE
taxlaw-9795	425	1	121(b)(3	DATE
taxlaw-9795	426	1	two	CARDINAL
taxlaw-9795	426	2	two-year	DATE
taxlaw-9795	426	3	one	CARDINAL
taxlaw-9795	429	1	first	ORDINAL
taxlaw-9795	429	2	second	ORDINAL
taxlaw-9795	430	1	first	ORDINAL
taxlaw-9795	431	1	two-year	DATE
taxlaw-9795	431	2	second	ORDINAL
taxlaw-9795	431	3	first	ORDINAL
taxlaw-9795	431	4	second	ORDINAL
taxlaw-9795	434	1	1.121-4(g	CARDINAL
taxlaw-9795	437	1	89	CARDINAL
taxlaw-9795	439	1	1.1237-1(c)(5)(iii)(b)(1	CARDINAL
taxlaw-9795	440	1	90	CARDINAL
taxlaw-9795	441	1	88	CARDINAL
taxlaw-9795	442	1	98	CARDINAL
taxlaw-9795	442	2	columbia	ORG
taxlaw-9795	443	1	13:2	CARDINAL
taxlaw-9795	443	2	6 months	DATE
taxlaw-9795	443	3	12 months	DATE
taxlaw-9795	444	1	irs	ORG
taxlaw-9795	444	2	irs	ORG
taxlaw-9795	445	1	claim.96	NORP
taxlaw-9795	445	2	irs	ORG
taxlaw-9795	445	3	irs	ORG
taxlaw-9795	449	1	irs	ORG
taxlaw-9795	449	2	91	CARDINAL
taxlaw-9795	451	1	301.9100-1(b	CARDINAL
taxlaw-9795	455	1	301.9100-1(d)(2	CARDINAL
taxlaw-9795	456	1	92	CARDINAL
taxlaw-9795	458	1	301.9100-1(b	CARDINAL
taxlaw-9795	459	1	93	CARDINAL
taxlaw-9795	461	1	301.9100-2	CARDINAL
taxlaw-9795	461	2	94	CARDINAL
taxlaw-9795	463	1	301.9100-3	CARDINAL
taxlaw-9795	463	2	95	CARDINAL
taxlaw-9795	465	1	301.9100-3(a	CARDINAL
taxlaw-9795	466	1	96	CARDINAL
taxlaw-9795	468	1	301.9100	CARDINAL
taxlaw-9795	469	1	97	CARDINAL
taxlaw-9795	470	1	6662	DATE
taxlaw-9795	471	1	98	CARDINAL
taxlaw-9795	473	1	301.9100-3(b)(3)(ii	CARDINAL
taxlaw-9795	474	1	99	CARDINAL
taxlaw-9795	475	1	supra	PERSON
taxlaw-9795	475	2	88	CARDINAL
taxlaw-9795	476	1	99	CARDINAL
taxlaw-9795	476	2	one	CARDINAL
taxlaw-9795	478	1	one	CARDINAL
taxlaw-9795	479	1	100	CARDINAL
taxlaw-9795	481	1	helvey & stetson	ORG
taxlaw-9795	481	2	10	CARDINAL
taxlaw-9795	481	3	339	CARDINAL
taxlaw-9795	481	4	supra	PERSON
taxlaw-9795	481	5	10	CARDINAL
taxlaw-9795	481	6	480	CARDINAL
taxlaw-9795	481	7	one	CARDINAL
taxlaw-9795	482	1	oren-kolbinger supra	PERSON
taxlaw-9795	482	2	10	CARDINAL
taxlaw-9795	482	3	2	CARDINAL
taxlaw-9795	483	1	101	CARDINAL
taxlaw-9795	483	2	michael e. baillif	PERSON
taxlaw-9795	483	3	48	CARDINAL
taxlaw-9795	484	1	289	CARDINAL
taxlaw-9795	484	2	310	CARDINAL
taxlaw-9795	484	3	1995	DATE
taxlaw-9795	484	4	emanuel s. burstein	PERSON
taxlaw-9795	484	5	66	CARDINAL
taxlaw-9795	484	6	220	CARDINAL
taxlaw-9795	484	7	224	CARDINAL
taxlaw-9795	484	8	1988	DATE
taxlaw-9795	484	9	emily cauble	PERSON
taxlaw-9795	484	10	second	ORDINAL
taxlaw-9795	484	11	61	CARDINAL
taxlaw-9795	485	1	l. rev	PERSON
taxlaw-9795	485	2	1013	CARDINAL
taxlaw-9795	485	3	1018-35	DATE
taxlaw-9795	485	4	2012	DATE
taxlaw-9795	485	5	kenneth l. harris	PERSON
taxlaw-9795	486	1	danielson	PERSON
taxlaw-9795	486	2	78	CARDINAL
taxlaw-9795	486	3	88	CARDINAL
taxlaw-9795	486	4	106-08 (	PERCENT
taxlaw-9795	486	5	robert thornton smith	PERSON
taxlaw-9795	486	6	44	CARDINAL
taxlaw-9795	487	1	137	CARDINAL
taxlaw-9795	487	2	141-43	CARDINAL
taxlaw-9795	487	3	1990	DATE
taxlaw-9795	488	1	102	CARDINAL
taxlaw-9795	488	2	baillif	ORG
taxlaw-9795	488	3	102	CARDINAL
taxlaw-9795	488	4	289	CARDINAL
taxlaw-9795	488	5	michael baillif	PERSON
taxlaw-9795	489	1	82	CARDINAL
taxlaw-9795	489	2	362	CARDINAL
taxlaw-9795	489	3	1995	DATE
taxlaw-9795	489	4	william s. blatt	PERSON
taxlaw-9795	489	5	one	CARDINAL
taxlaw-9795	489	6	70	CARDINAL
taxlaw-9795	490	1	l. rev	PERSON
taxlaw-9795	491	1	381	CARDINAL
taxlaw-9795	491	2	1991	DATE
taxlaw-9795	491	3	101	CARDINAL
taxlaw-9795	491	4	emily cauble	PERSON
taxlaw-9795	491	5	35	CARDINAL
taxlaw-9795	493	1	439	CARDINAL
taxlaw-9795	493	2	2016	DATE
taxlaw-9795	494	1	j. bruce donaldson	PERSON
taxlaw-9795	494	2	48	CARDINAL
taxlaw-9795	495	1	l. rev	PERSON
taxlaw-9795	495	2	41	CARDINAL
taxlaw-9795	495	3	1964-1965	DATE
taxlaw-9795	495	4	supra	PERSON
taxlaw-9795	495	5	101	CARDINAL
taxlaw-9795	496	1	christian a. johnson	PERSON
taxlaw-9795	496	2	89	CARDINAL
taxlaw-9795	497	1	l. rev	PERSON
taxlaw-9795	497	2	1320	CARDINAL
taxlaw-9795	497	3	1989	DATE
taxlaw-9795	497	4	supra	PERSON
taxlaw-9795	497	5	101	CARDINAL
taxlaw-9795	497	6	103	CARDINAL
taxlaw-9795	497	7	supra	PERSON
taxlaw-9795	497	8	101	CARDINAL
taxlaw-9795	497	9	298	CARDINAL
taxlaw-9795	498	1	supra	PERSON
taxlaw-9795	498	2	101	CARDINAL
taxlaw-9795	498	3	95	CARDINAL
taxlaw-9795	498	4	supra	PERSON
taxlaw-9795	498	5	101	CARDINAL
taxlaw-9795	498	6	144	CARDINAL
taxlaw-9795	498	7	one	CARDINAL
taxlaw-9795	498	8	100	CARDINAL
taxlaw-9795	498	9	columbia	ORG
taxlaw-9795	499	1	13:2	CARDINAL
taxlaw-9795	499	2	section 1237	LAW
taxlaw-9795	499	3	irs	ORG
taxlaw-9795	499	4	1	CARDINAL
taxlaw-9795	499	5	1237	CARDINAL
taxlaw-9795	499	6	2	CARDINAL
taxlaw-9795	499	7	1237	CARDINAL
taxlaw-9795	500	1	irs	ORG
taxlaw-9795	502	1	irs	ORG
taxlaw-9795	502	2	104	ORG
taxlaw-9795	505	1	section 362(e)(2)(c	LAW
taxlaw-9795	518	1	105	CARDINAL
taxlaw-9795	518	2	i.c.1	DATE
taxlaw-9795	519	1	101	CARDINAL
taxlaw-9795	519	2	irs	ORG
taxlaw-9795	520	1	irs	ORG
taxlaw-9795	520	2	irs	ORG
taxlaw-9795	521	1	irs	ORG
taxlaw-9795	522	1	irs	ORG
taxlaw-9795	522	2	irs	ORG
taxlaw-9795	523	1	irs	ORG
taxlaw-9795	528	1	irs	ORG
taxlaw-9795	528	2	irs	ORG
taxlaw-9795	528	3	irs	ORG
taxlaw-9795	529	1	at least two	CARDINAL
taxlaw-9795	529	2	irs	ORG
taxlaw-9795	530	1	first	ORDINAL
taxlaw-9795	530	2	irs	ORG
taxlaw-9795	530	3	irs	ORG
taxlaw-9795	530	4	irs	ORG
taxlaw-9795	531	1	irs	ORG
taxlaw-9795	531	2	irs	ORG
taxlaw-9795	531	3	106	CARDINAL
taxlaw-9795	531	4	101	CARDINAL
taxlaw-9795	531	5	224	CARDINAL
taxlaw-9795	532	1	107	CARDINAL
taxlaw-9795	532	2	sheldon l. banoff	PERSON
taxlaw-9795	532	3	62	CARDINAL
taxlaw-9795	532	4	942	CARDINAL
taxlaw-9795	532	5	944	CARDINAL
taxlaw-9795	532	6	102	CARDINAL
taxlaw-9795	532	7	columbia	ORG
taxlaw-9795	533	1	13:2	CARDINAL
taxlaw-9795	533	2	irs	ORG
taxlaw-9795	533	3	irs	ORG
taxlaw-9795	534	1	irs	ORG
taxlaw-9795	535	1	second	ORDINAL
taxlaw-9795	535	2	irs	ORG
taxlaw-9795	537	1	irs	ORG
taxlaw-9795	539	1	the year	DATE
taxlaw-9795	541	1	david hasen	PERSON
taxlaw-9795	541	2	57	CARDINAL
taxlaw-9795	541	3	emory l.j	PERSON
taxlaw-9795	541	4	871	CARDINAL
taxlaw-9795	541	5	935	CARDINAL
taxlaw-9795	541	6	2008	DATE
taxlaw-9795	541	7	irs	ORG
taxlaw-9795	541	8	second	ORDINAL
taxlaw-9795	543	1	108	CARDINAL
taxlaw-9795	543	2	i.c.1	DATE
taxlaw-9795	544	1	109	CARDINAL
taxlaw-9795	548	1	110	CARDINAL
taxlaw-9795	548	2	1237	CARDINAL
taxlaw-9795	548	3	anne	PERSON
taxlaw-9795	548	4	18,000	MONEY
taxlaw-9795	548	5	14,000	MONEY
taxlaw-9795	548	6	25,900	MONEY
taxlaw-9795	549	1	14,000	MONEY
taxlaw-9795	552	1	sheldon i. banoff	PERSON
taxlaw-9795	552	2	48	CARDINAL
taxlaw-9795	553	1	827	CARDINAL
taxlaw-9795	553	2	837	CARDINAL
taxlaw-9795	553	3	1995	DATE
taxlaw-9795	553	4	mark p. gergen	PERSON
taxlaw-9795	553	5	47	CARDINAL
taxlaw-9795	553	6	173	CARDINAL
taxlaw-9795	553	7	196-97	CARDINAL
taxlaw-9795	553	8	1991	DATE
taxlaw-9795	553	9	logue	PERSON
taxlaw-9795	553	10	supra	PERSON
taxlaw-9795	553	11	22	CARDINAL
taxlaw-9795	553	12	374-75	CARDINAL
taxlaw-9795	554	1	supra	PERSON
taxlaw-9795	554	2	22	CARDINAL
taxlaw-9795	554	3	503-04	CARDINAL
taxlaw-9795	555	1	103	CARDINAL
taxlaw-9795	558	1	osofsky	PERSON
taxlaw-9795	558	2	osofsky	PERSON
taxlaw-9795	558	3	hayashi	PERSON
taxlaw-9795	558	4	hayashi	PERSON
taxlaw-9795	558	5	raskolnikov	PERSON
taxlaw-9795	558	6	two	CARDINAL
taxlaw-9795	558	7	two	CARDINAL
taxlaw-9795	558	8	one	CARDINAL
taxlaw-9795	558	9	irs	ORG
taxlaw-9795	558	10	111	CARDINAL
taxlaw-9795	558	11	leigh osofsky	PERSON
taxlaw-9795	559	1	61	CARDINAL
taxlaw-9795	559	2	buff	ORG
taxlaw-9795	560	1	l. rev	PERSON
taxlaw-9795	560	2	1057	CARDINAL
taxlaw-9795	560	3	2013	DATE
taxlaw-9795	561	1	112	CARDINAL
taxlaw-9795	562	1	1087	DATE
taxlaw-9795	563	1	113	CARDINAL
taxlaw-9795	563	2	andrew hayashi	PERSON
taxlaw-9795	563	3	69	CARDINAL
taxlaw-9795	564	1	l. rev	PERSON
taxlaw-9795	565	1	289	CARDINAL
taxlaw-9795	565	2	2017	CARDINAL
taxlaw-9795	566	1	114	CARDINAL
taxlaw-9795	567	1	300	CARDINAL
taxlaw-9795	567	2	115	CARDINAL
taxlaw-9795	567	3	116	CARDINAL
taxlaw-9795	567	4	supra	PERSON
taxlaw-9795	567	5	10	CARDINAL
taxlaw-9795	567	6	691	CARDINAL
taxlaw-9795	568	1	117	CARDINAL
taxlaw-9795	569	1	13:2	CARDINAL
taxlaw-9795	569	2	irs	ORG
taxlaw-9795	571	1	irs	ORG
taxlaw-9795	571	2	irs	ORG
taxlaw-9795	572	1	early in the year	DATE
taxlaw-9795	573	1	irs	ORG
taxlaw-9795	573	2	irs	ORG
taxlaw-9795	574	1	irs	ORG
taxlaw-9795	575	1	1237	CARDINAL
taxlaw-9795	575	2	the end of the year	DATE
taxlaw-9795	576	1	irs	ORG
taxlaw-9795	578	1	one	CARDINAL
taxlaw-9795	578	2	two	CARDINAL
taxlaw-9795	578	3	first	ORDINAL
taxlaw-9795	578	4	118	CARDINAL
taxlaw-9795	579	1	irs	ORG
taxlaw-9795	580	1	kuntz & bogdanski	ORG
taxlaw-9795	580	2	¶4.01	GPE
taxlaw-9795	580	3	9 (	PERCENT
taxlaw-9795	580	4	november 2020	DATE
taxlaw-9795	580	5	120	CARDINAL
taxlaw-9795	581	1	136	CARDINAL
taxlaw-9795	581	2	121	CARDINAL
taxlaw-9795	581	3	logue	PERSON
taxlaw-9795	582	1	logue	PERSON
taxlaw-9795	582	2	supra	PERSON
taxlaw-9795	582	3	22	CARDINAL
taxlaw-9795	582	4	402	CARDINAL
taxlaw-9795	582	5	122	CARDINAL
taxlaw-9795	583	1	qef	ORG
taxlaw-9795	584	1	supra	PERSON
taxlaw-9795	584	2	62	CARDINAL
taxlaw-9795	586	1	25	CARDINAL
taxlaw-9795	587	1	irs	ORG
taxlaw-9795	587	2	years	DATE
taxlaw-9795	590	1	2022	CARDINAL
taxlaw-9795	590	2	105	CARDINAL
taxlaw-9795	590	3	irs	ORG
taxlaw-9795	590	4	irs	ORG
taxlaw-9795	591	1	second	ORDINAL
taxlaw-9795	591	2	irs	ORG
taxlaw-9795	592	1	irs	ORG
taxlaw-9795	592	2	one	CARDINAL
taxlaw-9795	592	3	irs	ORG
taxlaw-9795	594	1	irs	ORG
taxlaw-9795	596	1	irs	ORG
taxlaw-9795	599	1	irs	ORG
taxlaw-9795	599	2	123	CARDINAL
taxlaw-9795	599	3	qef	ORG
taxlaw-9795	600	1	supra	PERSON
taxlaw-9795	600	2	63	CARDINAL
taxlaw-9795	601	1	124	CARDINAL
taxlaw-9795	602	1	joshua d. blank	PERSON
taxlaw-9795	602	2	56	CARDINAL
taxlaw-9795	602	3	ucla l. rev	PERSON
taxlaw-9795	602	4	1629	CARDINAL
taxlaw-9795	602	5	2009	DATE
taxlaw-9795	603	1	irs	ORG
taxlaw-9795	604	1	1686-88	DATE
taxlaw-9795	604	2	125	CARDINAL
taxlaw-9795	605	1	106	CARDINAL
taxlaw-9795	606	1	13:2	CARDINAL
taxlaw-9795	608	1	irs	ORG
taxlaw-9795	609	1	first	ORDINAL
taxlaw-9795	610	1	second	ORDINAL
taxlaw-9795	612	1	one	CARDINAL
taxlaw-9795	612	2	irs	ORG
taxlaw-9795	613	1	irs	ORG
taxlaw-9795	615	1	raskolnikov	PERSON
taxlaw-9795	615	2	irs	ORG
taxlaw-9795	616	1	126	CARDINAL
taxlaw-9795	616	2	121	CARDINAL
taxlaw-9795	617	1	127	CARDINAL
taxlaw-9795	617	2	124	CARDINAL
taxlaw-9795	617	3	163739	DATE
taxlaw-9795	618	1	128	CARDINAL
taxlaw-9795	618	2	129	CARDINAL
taxlaw-9795	618	3	10	CARDINAL
taxlaw-9795	618	4	63	DATE
taxlaw-9795	618	5	130	CARDINAL
taxlaw-9795	618	6	supra	PERSON
taxlaw-9795	618	7	10	CARDINAL
taxlaw-9795	619	1	131	CARDINAL
taxlaw-9795	619	2	supra	PERSON
taxlaw-9795	619	3	116	CARDINAL
taxlaw-9795	620	1	107	CARDINAL
taxlaw-9795	624	1	irs	ORG
taxlaw-9795	627	1	1	CARDINAL
taxlaw-9795	627	2	irs	ORG
taxlaw-9795	627	3	2	CARDINAL
taxlaw-9795	627	4	132	CARDINAL
taxlaw-9795	628	1	124	CARDINAL
taxlaw-9795	630	1	1686-88	DATE
taxlaw-9795	631	1	133	CARDINAL
taxlaw-9795	633	1	irs	ORG
taxlaw-9795	633	2	irs	ORG
taxlaw-9795	634	1	second	ORDINAL
taxlaw-9795	634	2	irs	ORG
taxlaw-9795	636	1	third	ORDINAL
taxlaw-9795	638	1	supra	PERSON
taxlaw-9795	638	2	81	CARDINAL
taxlaw-9795	638	3	108	CARDINAL
taxlaw-9795	639	1	13:2	CARDINAL
taxlaw-9795	639	2	3	CARDINAL
taxlaw-9795	639	3	4	CARDINAL
taxlaw-9795	640	1	irs	ORG
taxlaw-9795	640	2	second	ORDINAL
taxlaw-9795	641	1	irs	ORG
taxlaw-9795	641	2	second	ORDINAL
taxlaw-9795	643	1	second	ORDINAL
taxlaw-9795	643	2	irs	ORG
taxlaw-9795	643	3	irs	ORG
taxlaw-9795	643	4	second	ORDINAL
taxlaw-9795	648	1	first	ORDINAL
taxlaw-9795	648	2	two and a half months of each year	DATE
taxlaw-9795	648	3	earlier than two and half months	DATE
taxlaw-9795	648	4	the coming year	DATE
taxlaw-9795	649	1	134	CARDINAL
taxlaw-9795	649	2	section 362(e)(2)(c	LAW
taxlaw-9795	650	1	104	CARDINAL
taxlaw-9795	651	1	10	CARDINAL
taxlaw-9795	651	2	27	CARDINAL
taxlaw-9795	652	1	135	CARDINAL
taxlaw-9795	652	2	2	CARDINAL
taxlaw-9795	654	1	10	CARDINAL
taxlaw-9795	654	2	459	CARDINAL
taxlaw-9795	654	3	10	CARDINAL
taxlaw-9795	654	4	67	DATE
taxlaw-9795	655	1	10	CARDINAL
taxlaw-9795	655	2	67	CARDINAL
taxlaw-9795	655	3	136	CARDINAL
taxlaw-9795	655	4	8875	DATE
taxlaw-9795	656	1	109	CARDINAL
taxlaw-9795	657	1	irs	ORG
taxlaw-9795	658	1	irs	ORG
taxlaw-9795	658	2	irs	ORG
taxlaw-9795	659	1	irs	ORG
taxlaw-9795	661	1	1	CARDINAL
taxlaw-9795	661	2	2	CARDINAL
taxlaw-9795	661	3	the prior year	DATE
taxlaw-9795	661	4	3	CARDINAL
taxlaw-9795	661	5	4	CARDINAL
taxlaw-9795	661	6	5	CARDINAL
taxlaw-9795	663	1	100%.137	CARDINAL
taxlaw-9795	663	2	40%	PERCENT
taxlaw-9795	664	1	the year	DATE
taxlaw-9795	664	2	40%	PERCENT
taxlaw-9795	664	3	100%	PERCENT
taxlaw-9795	665	1	the year	DATE
taxlaw-9795	666	1	five	CARDINAL
taxlaw-9795	668	1	137	CARDINAL
taxlaw-9795	670	1	100%	PERCENT
taxlaw-9795	673	1	138	CARDINAL
taxlaw-9795	675	1	857 110 columbia	PERCENT
taxlaw-9795	676	1	13:2	CARDINAL
taxlaw-9795	677	1	40%	PERCENT
taxlaw-9795	677	2	100%	PERCENT
taxlaw-9795	679	1	irs	ORG
taxlaw-9795	681	1	irs	ORG
taxlaw-9795	684	1	irs	ORG
taxlaw-9795	690	1	139	CARDINAL
taxlaw-9795	690	2	100%	PERCENT
taxlaw-9795	691	1	140	CARDINAL
taxlaw-9795	691	2	100%	PERCENT
taxlaw-9795	694	1	2022	CARDINAL
taxlaw-9795	694	2	111	CARDINAL
taxlaw-9795	696	1	a. private letter	PERSON
taxlaw-9795	696	2	irs	ORG
taxlaw-9795	696	3	irs	ORG
taxlaw-9795	696	4	irs	ORG
taxlaw-9795	697	1	1237	CARDINAL
taxlaw-9795	697	2	irs	ORG
taxlaw-9795	697	3	141	CARDINAL
taxlaw-9795	697	4	2021	CARDINAL
taxlaw-9795	697	5	2021	CARDINAL
taxlaw-9795	698	1	1.	CARDINAL
taxlaw-9795	698	2	142	CARDINAL
taxlaw-9795	699	1	section 7	LAW
taxlaw-9795	700	1	143	CARDINAL
taxlaw-9795	702	1	144	CARDINAL
taxlaw-9795	702	2	donald l. korb	PERSON
taxlaw-9795	702	3	four	CARDINAL
taxlaw-9795	702	4	the 21st century	DATE
taxlaw-9795	702	5	46 duq	MONEY
taxlaw-9795	703	1	l. rev	PERSON
taxlaw-9795	703	2	323	CARDINAL
taxlaw-9795	703	3	347	CARDINAL
taxlaw-9795	703	4	2008	DATE
taxlaw-9795	705	1	145	CARDINAL
taxlaw-9795	705	2	2021	CARDINAL
taxlaw-9795	705	3	2021	CARDINAL
taxlaw-9795	705	4	1	CARDINAL
taxlaw-9795	705	5	appendix a. 146	ORG
taxlaw-9795	705	6	emily cauble	PERSON
taxlaw-9795	705	7	irs	ORG
taxlaw-9795	705	8	97	CARDINAL
taxlaw-9795	706	1	523	CARDINAL
taxlaw-9795	706	2	2022	CARDINAL
taxlaw-9795	707	1	147	CARDINAL
taxlaw-9795	708	1	2021	CARDINAL
taxlaw-9795	708	2	2021	CARDINAL
taxlaw-9795	709	1	140	CARDINAL
taxlaw-9795	709	2	148	CARDINAL
taxlaw-9795	709	3	146	CARDINAL
taxlaw-9795	709	4	149	CARDINAL
taxlaw-9795	709	5	i.c.1	DATE
taxlaw-9795	710	1	150	CARDINAL
taxlaw-9795	710	2	2021	CARDINAL
taxlaw-9795	710	3	2021	CARDINAL
taxlaw-9795	710	4	140	CARDINAL
taxlaw-9795	710	5	section 4.02(5	LAW
taxlaw-9795	711	1	151	CARDINAL
taxlaw-9795	713	1	601.201(l)(5	CARDINAL
taxlaw-9795	714	1	112	CARDINAL
taxlaw-9795	714	2	columbia	ORG
taxlaw-9795	715	1	13:2	CARDINAL
taxlaw-9795	716	1	irs	ORG
taxlaw-9795	716	2	irs	ORG
taxlaw-9795	716	3	one	CARDINAL
taxlaw-9795	716	4	irs	ORG
taxlaw-9795	716	5	irs	ORG
taxlaw-9795	716	6	irs	ORG
taxlaw-9795	716	7	152	CARDINAL
taxlaw-9795	719	1	153	CARDINAL
taxlaw-9795	719	2	rachelle y. holmes	PERSON
taxlaw-9795	719	3	79	CARDINAL
taxlaw-9795	720	1	l. rev	PERSON
taxlaw-9795	720	2	1427	DATE
taxlaw-9795	720	3	2011	DATE
taxlaw-9795	721	1	154	CARDINAL
taxlaw-9795	721	2	22	CARDINAL
taxlaw-9795	721	3	2126-29	DATE
taxlaw-9795	721	4	kahn	ORG
taxlaw-9795	721	5	supra	PERSON
taxlaw-9795	721	6	22	CARDINAL
taxlaw-9795	721	7	79	CARDINAL
taxlaw-9795	721	8	logue	ORG
taxlaw-9795	721	9	supra	PERSON
taxlaw-9795	722	1	22	CARDINAL
taxlaw-9795	723	1	155	CARDINAL
taxlaw-9795	723	2	22	CARDINAL
taxlaw-9795	723	3	2128	DATE
taxlaw-9795	723	4	logue	ORG
taxlaw-9795	723	5	supra	PERSON
taxlaw-9795	723	6	22	CARDINAL
taxlaw-9795	723	7	388	CARDINAL
taxlaw-9795	724	1	156	CARDINAL
taxlaw-9795	724	2	logue	ORG
taxlaw-9795	724	3	supra	PERSON
taxlaw-9795	724	4	22	CARDINAL
taxlaw-9795	724	5	387	CARDINAL
taxlaw-9795	724	6	157	CARDINAL
taxlaw-9795	724	7	kahn	ORG
taxlaw-9795	724	8	supra	PERSON
taxlaw-9795	724	9	22	CARDINAL
taxlaw-9795	724	10	9	CARDINAL
taxlaw-9795	724	11	logue	ORG
taxlaw-9795	724	12	supra	PERSON
taxlaw-9795	724	13	22	CARDINAL
taxlaw-9795	724	14	401-02	DATE
taxlaw-9795	725	1	158	CARDINAL
taxlaw-9795	725	2	logue	ORG
taxlaw-9795	725	3	supra	PERSON
taxlaw-9795	725	4	22	CARDINAL
taxlaw-9795	725	5	401	CARDINAL
taxlaw-9795	728	1	1.6011-4	DATE
taxlaw-9795	728	2	159	CARDINAL
taxlaw-9795	728	3	logue	ORG
taxlaw-9795	728	4	supra	PERSON
taxlaw-9795	728	5	22	CARDINAL
taxlaw-9795	728	6	401	CARDINAL
taxlaw-9795	729	1	160	CARDINAL
taxlaw-9795	729	2	401-02	DATE
taxlaw-9795	729	3	161	CARDINAL
taxlaw-9795	729	4	113	CARDINAL
taxlaw-9795	732	1	irs	ORG
taxlaw-9795	734	1	irs	ORG
taxlaw-9795	735	1	irs	ORG
taxlaw-9795	736	1	irs	ORG
taxlaw-9795	737	1	irs	ORG
taxlaw-9795	737	2	163	CARDINAL
taxlaw-9795	737	3	22	CARDINAL
taxlaw-9795	737	4	2122-24	DATE
taxlaw-9795	737	5	164	CARDINAL
taxlaw-9795	737	6	2124	CARDINAL
taxlaw-9795	738	1	165	CARDINAL
taxlaw-9795	738	2	2126	CARDINAL
taxlaw-9795	738	3	2141	CARDINAL
taxlaw-9795	738	4	166	CARDINAL
taxlaw-9795	738	5	167	CARDINAL
taxlaw-9795	738	6	168	CARDINAL
taxlaw-9795	738	7	169	CARDINAL
taxlaw-9795	738	8	114	CARDINAL
taxlaw-9795	738	9	columbia	ORG
taxlaw-9795	738	10	13:2	CARDINAL
taxlaw-9795	740	1	irs	ORG
taxlaw-9795	741	1	irs	ORG
taxlaw-9795	742	1	irs	ORG
taxlaw-9795	743	1	irs	ORG
taxlaw-9795	744	1	irs	ORG
taxlaw-9795	744	2	irs	ORG
taxlaw-9795	745	1	vi	PERSON
taxlaw-9795	746	1	first	ORDINAL
taxlaw-9795	748	1	second	ORDINAL
taxlaw-9795	751	1	first	ORDINAL
taxlaw-9795	751	2	170	CARDINAL
taxlaw-9795	751	3	korb supra	PERSON
taxlaw-9795	751	4	144	CARDINAL
taxlaw-9795	751	5	344	CARDINAL
taxlaw-9795	752	1	171	CARDINAL
taxlaw-9795	752	2	one	CARDINAL
taxlaw-9795	753	1	2022	CARDINAL
taxlaw-9795	753	2	115	CARDINAL
taxlaw-9795	754	1	second	ORDINAL
taxlaw-9795	756	1	a.	PERSON
taxlaw-9795	762	1	14,000	MONEY
taxlaw-9795	763	1	irs	ORG
taxlaw-9795	764	1	1237	CARDINAL
taxlaw-9795	765	1	1237	CARDINAL
taxlaw-9795	765	2	irs	ORG
taxlaw-9795	765	3	18,000	MONEY
taxlaw-9795	765	4	irs	ORG
taxlaw-9795	765	5	25,900.173	MONEY
taxlaw-9795	765	6	irs	ORG
taxlaw-9795	765	7	18,000	MONEY
taxlaw-9795	766	1	the year	DATE
taxlaw-9795	767	1	172	CARDINAL
taxlaw-9795	767	2	supra	PERSON
taxlaw-9795	767	3	127	CARDINAL
taxlaw-9795	768	1	173	CARDINAL
taxlaw-9795	768	2	i.c.1	DATE
taxlaw-9795	768	3	116	CARDINAL
taxlaw-9795	769	1	13:2	CARDINAL
taxlaw-9795	770	1	one	CARDINAL
taxlaw-9795	771	1	irs	ORG
taxlaw-9795	771	2	the first year	DATE
taxlaw-9795	771	3	irs	ORG
taxlaw-9795	771	4	years.176	ORG
taxlaw-9795	771	5	only one	CARDINAL
taxlaw-9795	771	6	only one year	DATE
taxlaw-9795	773	1	one	CARDINAL
taxlaw-9795	774	1	second	ORDINAL
taxlaw-9795	774	2	irs	ORG
taxlaw-9795	776	1	174	CARDINAL
taxlaw-9795	776	2	irs	ORG
taxlaw-9795	778	1	10	CARDINAL
taxlaw-9795	778	2	44	DATE
taxlaw-9795	779	1	175	CARDINAL
taxlaw-9795	779	2	one	CARDINAL
taxlaw-9795	779	3	section 362(e)(2)(c	LAW
taxlaw-9795	781	1	each year	DATE
taxlaw-9795	782	1	176	CARDINAL
taxlaw-9795	783	1	10	CARDINAL
taxlaw-9795	783	2	55	CARDINAL
taxlaw-9795	784	1	177	CARDINAL
taxlaw-9795	786	1	andrew blair-stanek	PERSON
taxlaw-9795	786	2	99	CARDINAL
taxlaw-9795	787	1	l. rev	PERSON
taxlaw-9795	787	2	1169	CARDINAL
taxlaw-9795	787	3	2013	DATE
taxlaw-9795	787	4	leigh osofsky	PERSON
taxlaw-9795	787	5	kathleen delaney thomas	PERSON
taxlaw-9795	787	6	78	CARDINAL
taxlaw-9795	787	7	lee l. rev	PERSON
taxlaw-9795	787	8	773	CARDINAL
taxlaw-9795	787	9	797	CARDINAL
taxlaw-9795	787	10	2021	CARDINAL
taxlaw-9795	788	1	2022	CARDINAL
taxlaw-9795	788	2	117	CARDINAL
taxlaw-9795	788	3	third	ORDINAL
taxlaw-9795	789	1	1237	CARDINAL
taxlaw-9795	790	1	anne	PERSON
taxlaw-9795	790	2	2	CARDINAL
taxlaw-9795	790	3	50,000	MONEY
taxlaw-9795	790	4	20,000	MONEY
taxlaw-9795	791	1	8,000	MONEY
taxlaw-9795	792	1	14,800	MONEY
taxlaw-9795	792	2	18,000	MONEY
taxlaw-9795	792	3	section 1237	LAW
taxlaw-9795	792	4	second	ORDINAL
taxlaw-9795	793	1	second	ORDINAL
taxlaw-9795	795	1	one	CARDINAL
taxlaw-9795	798	1	irs	ORG
taxlaw-9795	801	1	178 $8,000	MONEY
taxlaw-9795	801	2	20%	PERCENT
taxlaw-9795	801	3	40,000	MONEY
taxlaw-9795	801	4	200,000	MONEY
taxlaw-9795	801	5	160,000	MONEY
taxlaw-9795	802	1	179 $14,800	MONEY
taxlaw-9795	802	2	37%	PERCENT
taxlaw-9795	802	3	40,000	MONEY
taxlaw-9795	802	4	200,000	MONEY
taxlaw-9795	802	5	160,000	MONEY
taxlaw-9795	803	1	18,000	MONEY
taxlaw-9795	803	2	20%	PERCENT
taxlaw-9795	803	3	90,000	MONEY
taxlaw-9795	803	4	200,000	MONEY
taxlaw-9795	803	5	110,000	MONEY
taxlaw-9795	804	1	118	CARDINAL
taxlaw-9795	805	1	13:2	CARDINAL
taxlaw-9795	813	1	2022	CARDINAL
taxlaw-9795	813	2	119	CARDINAL
taxlaw-9795	813	3	irs	ORG
taxlaw-9795	813	4	100	MONEY
taxlaw-9795	813	5	50	MONEY
taxlaw-9795	814	1	50	MONEY
taxlaw-9795	814	2	irs	ORG
taxlaw-9795	814	3	irs	ORG
taxlaw-9795	814	4	$100 x	MONEY
taxlaw-9795	815	1	psnf	GPE
taxlaw-9795	815	2	padnf	GPE
taxlaw-9795	816	1	irs	ORG
taxlaw-9795	816	2	irs	ORG
taxlaw-9795	817	1	50	MONEY
taxlaw-9795	817	2	100	MONEY
taxlaw-9795	817	3	psnf	GPE
taxlaw-9795	817	4	irs	ORG
taxlaw-9795	818	1	psnf	PERSON
taxlaw-9795	818	2	180	CARDINAL
taxlaw-9795	818	3	raskolnikov	PERSON
taxlaw-9795	818	4	supra	PERSON
taxlaw-9795	818	5	10	CARDINAL
taxlaw-9795	818	6	716	CARDINAL
taxlaw-9795	819	1	raskolnikov	PERSON
taxlaw-9795	819	2	irs	ORG
taxlaw-9795	821	1	120	CARDINAL
taxlaw-9795	822	1	13:2	CARDINAL
taxlaw-9795	822	2	2 x	MONEY
taxlaw-9795	822	3	irs	ORG
taxlaw-9795	823	1	1	CARDINAL
taxlaw-9795	823	2	2	CARDINAL
taxlaw-9795	823	3	irs	ORG
taxlaw-9795	824	1	two	CARDINAL
taxlaw-9795	825	1	first	ORDINAL
taxlaw-9795	825	2	irs	ORG
taxlaw-9795	825	3	irs	ORG
taxlaw-9795	825	4	irs	ORG
taxlaw-9795	827	1	second	ORDINAL
taxlaw-9795	827	2	irs	ORG
taxlaw-9795	828	1	irs	ORG
taxlaw-9795	829	1	irs	ORG
taxlaw-9795	830	1	irs	ORG
taxlaw-9795	830	2	irs	ORG
taxlaw-9795	830	3	two	CARDINAL
taxlaw-9795	832	1	first	ORDINAL
taxlaw-9795	832	2	irs	ORG
taxlaw-9795	833	1	two	CARDINAL
taxlaw-9795	834	1	first	ORDINAL
taxlaw-9795	834	2	2022	CARDINAL
taxlaw-9795	834	3	121	CARDINAL
taxlaw-9795	835	1	second	ORDINAL
taxlaw-9795	835	2	irs	ORG
taxlaw-9795	839	1	100	MONEY
taxlaw-9795	839	2	100	MONEY
taxlaw-9795	842	1	2 x	MONEY
taxlaw-9795	842	2	181	CARDINAL
taxlaw-9795	843	1	75	MONEY
taxlaw-9795	843	2	125	MONEY
taxlaw-9795	844	1	50	MONEY
taxlaw-9795	844	2	100	MONEY
taxlaw-9795	845	1	1.67 x padnf	MONEY
taxlaw-9795	846	1	2 x padnf	MONEY
taxlaw-9795	847	1	1	CARDINAL
taxlaw-9795	847	2	1237	CARDINAL
taxlaw-9795	847	3	2	CARDINAL
taxlaw-9795	847	4	qef	CARDINAL
taxlaw-9795	847	5	3	CARDINAL