id	sid	eid	entity	type
taxlaw-9799	1	1	u.s.	GPE
taxlaw-9799	1	2	deconglomeration bryce maxey*	ORG
taxlaw-9799	1	3	u.s.	GPE
taxlaw-9799	2	1	first	ORDINAL
taxlaw-9799	3	1	one	CARDINAL
taxlaw-9799	6	1	tripadvisor	GPE
taxlaw-9799	6	2	yahoo	ORG
taxlaw-9799	9	1	u.s.	GPE
taxlaw-9799	11	1	2022	CARDINAL
taxlaw-9799	11	2	columbia law school	ORG
taxlaw-9799	11	3	ph.d	ORG
taxlaw-9799	11	4	2018	DATE
taxlaw-9799	11	5	yale university	ORG
taxlaw-9799	12	1	m.a. 2014	ORG
taxlaw-9799	12	2	university of buenos aires	ORG
taxlaw-9799	12	3	2014	DATE
taxlaw-9799	12	4	b.a. 2010	GPE
taxlaw-9799	12	5	university of virginia	ORG
taxlaw-9799	13	1	gary mandel	PERSON
taxlaw-9799	13	2	paul oosterhuis	PERSON
taxlaw-9799	13	3	rick d’avino	PERSON
taxlaw-9799	13	4	jeffrey n. gordon	PERSON
taxlaw-9799	14	1	165	CARDINAL
taxlaw-9799	14	2	columbia	ORG
taxlaw-9799	14	3	13:2	CARDINAL
taxlaw-9799	14	4	167 ii	CARDINAL
taxlaw-9799	14	5	171 1	CARDINAL
taxlaw-9799	14	6	173	CARDINAL
taxlaw-9799	14	7	173	CARDINAL
taxlaw-9799	14	8	173	CARDINAL
taxlaw-9799	14	9	c. nondevice	PERSON
taxlaw-9799	14	10	175 2	CARDINAL
taxlaw-9799	14	11	176	CARDINAL
taxlaw-9799	14	12	a. section 355(d	PERSON
taxlaw-9799	14	13	176	CARDINAL
taxlaw-9799	14	14	177 3	CARDINAL
taxlaw-9799	14	15	178	CARDINAL
taxlaw-9799	14	16	178	CARDINAL
taxlaw-9799	14	17	180 4	CARDINAL
taxlaw-9799	15	1	two	CARDINAL
taxlaw-9799	15	2	180	CARDINAL
taxlaw-9799	15	3	367	CARDINAL
taxlaw-9799	15	4	180	CARDINAL
taxlaw-9799	15	5	182 iii	QUANTITY
taxlaw-9799	16	1	tripadvisor	GPE
taxlaw-9799	16	2	183	CARDINAL
taxlaw-9799	16	3	yahoo	ORG
taxlaw-9799	16	4	185	CARDINAL
taxlaw-9799	16	5	191 2022	CARDINAL
taxlaw-9799	16	6	166	CARDINAL
taxlaw-9799	16	7	lawrence culp	PERSON
taxlaw-9799	16	8	2021	CARDINAL
taxlaw-9799	16	9	ge	ORG
taxlaw-9799	16	10	three	CARDINAL
taxlaw-9799	16	11	ge	ORG
taxlaw-9799	20	1	section 355	LAW
taxlaw-9799	24	1	the billions of dollars	MONEY
taxlaw-9799	26	1	the united states	GPE
taxlaw-9799	26	2	ge	ORG
taxlaw-9799	29	1	u.s.	GPE
taxlaw-9799	29	2	the internal revenue service	ORG
taxlaw-9799	31	1	tripadvisor	GPE
taxlaw-9799	32	1	steve lohr &	PERSON
taxlaw-9799	32	2	michael j. de la merced	PERSON
taxlaw-9799	32	3	g.e.	GPE
taxlaw-9799	32	4	n.y.	GPE
taxlaw-9799	32	5	nov. 9	DATE
taxlaw-9799	32	6	2021	DATE
taxlaw-9799	33	1	2	CARDINAL
taxlaw-9799	33	2	alicia doniger	PERSON
taxlaw-9799	33	3	ge	ORG
taxlaw-9799	33	4	cnbc	ORG
taxlaw-9799	33	5	nov. 11	DATE
taxlaw-9799	33	6	2021	DATE
taxlaw-9799	34	1	ge	ORG
taxlaw-9799	34	2	three	CARDINAL
taxlaw-9799	35	1	3	CARDINAL
taxlaw-9799	35	2	n.y.	GPE
taxlaw-9799	35	3	1342	CARDINAL
taxlaw-9799	35	4	2015-59	CARDINAL
taxlaw-9799	35	5	2015-43	CARDINAL
taxlaw-9799	35	6	2016	CARDINAL
taxlaw-9799	35	7	27	CARDINAL
taxlaw-9799	35	8	1342	CARDINAL
taxlaw-9799	36	1	167	CARDINAL
taxlaw-9799	37	1	13:2	CARDINAL
taxlaw-9799	37	2	yahoo	ORG
taxlaw-9799	40	1	u.s.	GPE
taxlaw-9799	45	1	i.	PERSON
taxlaw-9799	46	1	the span of many decades	DATE
taxlaw-9799	48	1	world war ii	EVENT
taxlaw-9799	48	2	the united states	GPE
taxlaw-9799	50	1	four	CARDINAL
taxlaw-9799	51	1	first	ORDINAL
taxlaw-9799	55	1	4	CARDINAL
taxlaw-9799	55	2	james chen	PERSON
taxlaw-9799	55	3	dec. 23	DATE
taxlaw-9799	55	4	2021	DATE
taxlaw-9799	55	5	5	CARDINAL
taxlaw-9799	55	6	gary t. haight	PERSON
taxlaw-9799	55	7	16	CARDINAL
taxlaw-9799	55	8	33	CARDINAL
taxlaw-9799	55	9	1981	DATE
taxlaw-9799	56	1	2022	CARDINAL
taxlaw-9799	56	2	168	CARDINAL
taxlaw-9799	56	3	second	ORDINAL
taxlaw-9799	57	1	third	ORDINAL
taxlaw-9799	63	1	2007-2009	DATE
taxlaw-9799	63	2	aig	ORG
taxlaw-9799	63	3	citigroup	ORG
taxlaw-9799	64	1	recent decades	DATE
taxlaw-9799	65	1	america	GPE
taxlaw-9799	65	2	warner	ORG
taxlaw-9799	65	3	2000	DATE
taxlaw-9799	65	4	conglomeration.10	LOC
taxlaw-9799	65	5	7	CARDINAL
taxlaw-9799	65	6	ronald j. gilson et al.	PERSON
taxlaw-9799	66	1	319	CARDINAL
taxlaw-9799	66	2	3d	CARDINAL
taxlaw-9799	67	1	ed	PERSON
taxlaw-9799	68	1	2022	CARDINAL
taxlaw-9799	69	1	malcolm s. salter & wolf a. weinhold	ORG
taxlaw-9799	69	2	65-78	CARDINAL
taxlaw-9799	69	3	8	CARDINAL
taxlaw-9799	69	4	7	CARDINAL
taxlaw-9799	69	5	332	CARDINAL
taxlaw-9799	70	1	9	CARDINAL
taxlaw-9799	70	2	sang yop kang	PERSON
taxlaw-9799	70	3	16	CARDINAL
taxlaw-9799	70	4	j. bus	PERSON
taxlaw-9799	71	1	l. 843, 87880 (	PERSON
taxlaw-9799	71	2	2014	DATE
taxlaw-9799	72	1	south korea	GPE
taxlaw-9799	73	1	10	CARDINAL
taxlaw-9799	73	2	tim arango	PERSON
taxlaw-9799	73	3	aol	PERSON
taxlaw-9799	73	4	warner	ORG
taxlaw-9799	73	5	n.y.	GPE
taxlaw-9799	73	6	jan. 10, 2010	DATE
taxlaw-9799	73	7	subsequent years	DATE
taxlaw-9799	73	8	169	CARDINAL
taxlaw-9799	73	9	13:2	CARDINAL
taxlaw-9799	73	10	first	ORDINAL
taxlaw-9799	75	1	second	ORDINAL
taxlaw-9799	77	1	the securities and exchange commission	ORG
taxlaw-9799	77	2	the justice department	ORG
taxlaw-9799	78	1	today	DATE
taxlaw-9799	78	2	about one-seventh	CARDINAL
taxlaw-9799	78	3	the day	DATE
taxlaw-9799	80	1	11	CARDINAL
taxlaw-9799	80	2	gilson et al.	PERSON
taxlaw-9799	80	3	7	CARDINAL
taxlaw-9799	80	4	312	CARDINAL
taxlaw-9799	80	5	12	CARDINAL
taxlaw-9799	80	6	louis lowenstein	PERSON
taxlaw-9799	80	7	161	CARDINAL
taxlaw-9799	80	8	1991	DATE
taxlaw-9799	80	9	haim levy & marshall sarnat	ORG
taxlaw-9799	80	10	25	CARDINAL
taxlaw-9799	81	1	795	CARDINAL
taxlaw-9799	81	2	796	CARDINAL
taxlaw-9799	81	3	1970	DATE
taxlaw-9799	82	1	13	CARDINAL
taxlaw-9799	82	2	gilson et al.	PERSON
taxlaw-9799	82	3	7	CARDINAL
taxlaw-9799	82	4	330-31	DATE
taxlaw-9799	83	1	14	CARDINAL
taxlaw-9799	83	2	r. hal mason &	ORG
taxlaw-9799	83	3	maurice goudzwaard	PERSON
taxlaw-9799	83	4	31	CARDINAL
taxlaw-9799	84	1	39	CARDINAL
taxlaw-9799	84	2	45	CARDINAL
taxlaw-9799	84	3	1976	DATE
taxlaw-9799	86	1	the 1962 to 1967 period	DATE
taxlaw-9799	86	2	gilson et al.	PERSON
taxlaw-9799	86	3	7	CARDINAL
taxlaw-9799	86	4	339	CARDINAL
taxlaw-9799	86	5	mason & goudzwaard	ORG
taxlaw-9799	87	1	342	CARDINAL
taxlaw-9799	88	1	2 + 2	DATE
taxlaw-9799	89	1	16	CARDINAL
taxlaw-9799	90	1	gilson et al	PERSON
taxlaw-9799	90	2	7	CARDINAL
taxlaw-9799	90	3	330	CARDINAL
taxlaw-9799	90	4	2022	CARDINAL
taxlaw-9799	90	5	170	CARDINAL
taxlaw-9799	90	6	better.17	PERSON
taxlaw-9799	90	7	investment.18	ORG
taxlaw-9799	90	8	one	CARDINAL
taxlaw-9799	90	9	unit.19	ORG
taxlaw-9799	91	1	third	ORDINAL
taxlaw-9799	92	1	the 1960s and	DATE
taxlaw-9799	92	2	1970s	DATE
taxlaw-9799	92	3	fourth	ORDINAL
taxlaw-9799	101	1	17	CARDINAL
taxlaw-9799	101	2	330-31	DATE
taxlaw-9799	102	1	18	CARDINAL
taxlaw-9799	102	2	331	CARDINAL
taxlaw-9799	102	3	20	CARDINAL
taxlaw-9799	102	4	doughtery jr.	PERSON
taxlaw-9799	102	5	the united states	GPE
taxlaw-9799	103	1	alfred f. dougherty jr.	PERSON
taxlaw-9799	103	2	11	CARDINAL
taxlaw-9799	103	3	l. & econ	ORG
taxlaw-9799	104	1	rev	PERSON
taxlaw-9799	104	2	29	CARDINAL
taxlaw-9799	104	3	30	CARDINAL
taxlaw-9799	105	1	22	CARDINAL
taxlaw-9799	105	2	george w.	PERSON
taxlaw-9799	105	3	80	CARDINAL
taxlaw-9799	105	4	l. rev	PERSON
taxlaw-9799	105	5	777	CARDINAL
taxlaw-9799	105	6	781	CARDINAL
taxlaw-9799	105	7	1986	DATE
taxlaw-9799	106	1	171	CARDINAL
taxlaw-9799	107	1	13:2	CARDINAL
taxlaw-9799	108	1	one	CARDINAL
taxlaw-9799	109	1	one-third	CARDINAL
taxlaw-9799	109	2	between 1950 and 1977	DATE
taxlaw-9799	109	3	assets.26	NORP
taxlaw-9799	110	1	world war ii	EVENT
taxlaw-9799	113	1	one	CARDINAL
taxlaw-9799	114	1	one	CARDINAL
taxlaw-9799	115	1	spinco	WORK_OF_ART
taxlaw-9799	116	1	section 355	LAW
taxlaw-9799	116	2	billions of dollars	MONEY
taxlaw-9799	118	1	gilson et al.	PERSON
taxlaw-9799	118	2	7	CARDINAL
taxlaw-9799	118	3	383	CARDINAL
taxlaw-9799	119	1	24	CARDINAL
taxlaw-9799	119	2	343	CARDINAL
taxlaw-9799	120	1	25	CARDINAL
taxlaw-9799	121	1	341	CARDINAL
taxlaw-9799	122	1	26	CARDINAL
taxlaw-9799	122	2	331	CARDINAL
taxlaw-9799	123	1	one	CARDINAL
taxlaw-9799	124	1	only one	CARDINAL
taxlaw-9799	124	2	one	CARDINAL
taxlaw-9799	126	1	28	CARDINAL
taxlaw-9799	127	1	172	CARDINAL
taxlaw-9799	127	2	section 355	LAW
taxlaw-9799	129	1	section 355	LAW
taxlaw-9799	129	2	congress	ORG
taxlaw-9799	129	3	section 355	LAW
taxlaw-9799	129	4	congress	ORG
taxlaw-9799	129	5	355	CARDINAL
taxlaw-9799	129	6	continuity.32	PERSON
taxlaw-9799	129	7	gregory	PERSON
taxlaw-9799	130	1	the supreme court	ORG
taxlaw-9799	130	2	device.35 gregory	PERSON
taxlaw-9799	130	3	29	CARDINAL
taxlaw-9799	130	4	1342	CARDINAL
taxlaw-9799	130	5	3	CARDINAL
taxlaw-9799	130	6	30	CARDINAL
taxlaw-9799	131	1	33	CARDINAL
taxlaw-9799	131	2	gregory v. helvering	PERSON
taxlaw-9799	131	3	293	CARDINAL
taxlaw-9799	131	4	465	CARDINAL
taxlaw-9799	132	1	evelyn gregory	PERSON
taxlaw-9799	132	2	united mortgage corporation	ORG
taxlaw-9799	132	3	umc	GPE
taxlaw-9799	133	1	umc	ORG
taxlaw-9799	133	2	1,000	CARDINAL
taxlaw-9799	133	3	msc	WORK_OF_ART
taxlaw-9799	134	1	gregory	PERSON
taxlaw-9799	134	2	msc	PERSON
taxlaw-9799	134	3	umc	ORG
taxlaw-9799	134	4	msc	ORG
taxlaw-9799	136	1	msc	ORG
taxlaw-9799	137	1	gregory	ORG
taxlaw-9799	138	1	four days	DATE
taxlaw-9799	138	2	gregory	PERSON
taxlaw-9799	139	1	third	ORDINAL
taxlaw-9799	140	1	gregory	PERSON
taxlaw-9799	141	1	msc	PERSON
taxlaw-9799	144	1	umc	ORG
taxlaw-9799	144	2	msc	ORG
taxlaw-9799	145	1	the supreme court	ORG
taxlaw-9799	148	1	173	CARDINAL
taxlaw-9799	149	1	13:2	CARDINAL
taxlaw-9799	150	1	almost a century	DATE
taxlaw-9799	151	1	section 355	LAW
taxlaw-9799	151	2	two	CARDINAL
taxlaw-9799	152	1	three	CARDINAL
taxlaw-9799	153	1	congress	ORG
taxlaw-9799	153	2	recent decades	DATE
taxlaw-9799	153	3	section 355	LAW
taxlaw-9799	153	4	section 355(d	LAW
taxlaw-9799	153	5	section 355(e	LAW
taxlaw-9799	154	1	367	CARDINAL
taxlaw-9799	154	2	u.s.	GPE
taxlaw-9799	155	1	1	CARDINAL
taxlaw-9799	155	2	a. distribution	PERSON
taxlaw-9799	156	1	at least both 80%	PERCENT
taxlaw-9799	156	2	80%	PERCENT
taxlaw-9799	156	3	corporation.37	GPE
taxlaw-9799	157	1	decades	DATE
taxlaw-9799	160	1	36	CARDINAL
taxlaw-9799	160	2	kotran et al.	PERSON
taxlaw-9799	160	3	2-5031986	DATE
taxlaw-9799	161	1	37	CARDINAL
taxlaw-9799	162	1	the five years	DATE
taxlaw-9799	163	1	36	CARDINAL
taxlaw-9799	165	1	174	CARDINAL
taxlaw-9799	165	2	five-year	DATE
taxlaw-9799	166	1	2016	DATE
taxlaw-9799	166	2	at least 5%	PERCENT
taxlaw-9799	166	3	spinco.44	ORG
taxlaw-9799	166	4	2016	CARDINAL
taxlaw-9799	166	5	today	DATE
taxlaw-9799	166	6	three	CARDINAL
taxlaw-9799	166	7	the past few decades	DATE
taxlaw-9799	166	8	2021	CARDINAL
taxlaw-9799	166	9	less than 5%	PERCENT
taxlaw-9799	166	10	corporation.46	ORG
taxlaw-9799	169	1	2016	CARDINAL
taxlaw-9799	169	2	2021	CARDINAL
taxlaw-9799	171	1	5%	PERCENT
taxlaw-9799	172	1	39	CARDINAL
taxlaw-9799	174	1	1.355-3(a)(i	CARDINAL
taxlaw-9799	175	1	40	CARDINAL
taxlaw-9799	177	1	1.355-3(b)(iv)(3	CARDINAL
taxlaw-9799	178	1	41	CARDINAL
taxlaw-9799	180	1	1.355-3(b)(2	MONEY
taxlaw-9799	181	1	42	CARDINAL
taxlaw-9799	184	1	1.355-3(b)(2)(iv	CARDINAL
taxlaw-9799	185	1	44	CARDINAL
taxlaw-9799	188	1	1.355-9	CARDINAL
taxlaw-9799	190	1	46004	DATE
taxlaw-9799	190	2	july 15, 2016	DATE
taxlaw-9799	191	1	45	CARDINAL
taxlaw-9799	193	1	46	CARDINAL
taxlaw-9799	193	2	2021	CARDINAL
taxlaw-9799	193	3	2021	CARDINAL
taxlaw-9799	193	4	140	CARDINAL
taxlaw-9799	193	5	proc	PERSON
taxlaw-9799	193	6	2003-48	DATE
taxlaw-9799	193	7	2003-2	DATE
taxlaw-9799	194	1	175	CARDINAL
taxlaw-9799	194	2	columbia	ORG
taxlaw-9799	195	1	13:2	CARDINAL
taxlaw-9799	196	1	5%	PERCENT
taxlaw-9799	198	1	c. nondevice	PERSON
taxlaw-9799	198	2	section 355	LAW
taxlaw-9799	200	1	more than five percent	PERCENT
taxlaw-9799	200	2	one	CARDINAL
taxlaw-9799	200	3	section 355	LAW
taxlaw-9799	200	4	section 243	LAW
taxlaw-9799	202	1	nondevice	ORG
taxlaw-9799	203	1	first	ORDINAL
taxlaw-9799	204	1	one	CARDINAL
taxlaw-9799	206	1	47	CARDINAL
taxlaw-9799	208	1	1.355-2(d)(1	CARDINAL
taxlaw-9799	209	1	48	CARDINAL
taxlaw-9799	211	1	1.355-2(d)(2)(ii	CARDINAL
taxlaw-9799	212	1	49	CARDINAL
taxlaw-9799	214	1	1.355-2(d)(2)(iii	CARDINAL
taxlaw-9799	215	1	50	CARDINAL
taxlaw-9799	217	1	1.355-2(d)(2)(iv	CARDINAL
taxlaw-9799	218	1	51	CARDINAL
taxlaw-9799	220	1	1.355-2(d)(3)(ii	CARDINAL
taxlaw-9799	221	1	52	CARDINAL
taxlaw-9799	223	1	1.355-2(d)(3)(iii	CARDINAL
taxlaw-9799	224	1	53	CARDINAL
taxlaw-9799	226	1	1.355-2(d)(3)(iv	CARDINAL
taxlaw-9799	227	1	54	CARDINAL
taxlaw-9799	229	1	1.355-2(d	CARDINAL
taxlaw-9799	230	1	2022	CARDINAL
taxlaw-9799	230	2	176	CARDINAL
taxlaw-9799	230	3	355	CARDINAL
taxlaw-9799	230	4	nondevice	ORG
taxlaw-9799	231	1	shareholders.56	TIME
taxlaw-9799	231	2	shareholders.57	DATE
taxlaw-9799	231	3	section 355.58 2	LAW
taxlaw-9799	232	1	a. section 355(d	PERSON
taxlaw-9799	232	2	section 355(d	LAW
taxlaw-9799	233	1	one	CARDINAL
taxlaw-9799	233	2	five-year	DATE
taxlaw-9799	234	1	section 355(d	LAW
taxlaw-9799	234	2	distributees.61	PRODUCT
taxlaw-9799	234	3	section 355(d	LAW
taxlaw-9799	234	4	55	CARDINAL
taxlaw-9799	234	5	1342	CARDINAL
taxlaw-9799	234	6	3	CARDINAL
taxlaw-9799	234	7	24-25	CARDINAL
taxlaw-9799	237	1	treasury	ORG
taxlaw-9799	237	2	1989	DATE
taxlaw-9799	238	1	second	ORDINAL
taxlaw-9799	240	1	third	ORDINAL
taxlaw-9799	240	2	30 percent	PERCENT
taxlaw-9799	241	1	56	CARDINAL
taxlaw-9799	241	2	27	CARDINAL
taxlaw-9799	243	1	60	CARDINAL
taxlaw-9799	244	1	61	CARDINAL
taxlaw-9799	244	2	douglas a. kahn &	PERSON
taxlaw-9799	244	3	jeffrey h. kahn	PERSON
taxlaw-9799	244	4	243	CARDINAL
taxlaw-9799	244	5	2d	DATE
taxlaw-9799	244	6	2019	DATE
taxlaw-9799	245	1	177	CARDINAL
taxlaw-9799	245	2	columbia	ORG
taxlaw-9799	246	1	13:2	CARDINAL
taxlaw-9799	246	2	five years	DATE
taxlaw-9799	248	1	section 355(d	LAW
taxlaw-9799	249	1	section 355(d	LAW
taxlaw-9799	250	1	b. section 355(e	PERSON
taxlaw-9799	250	2	1	CARDINAL
taxlaw-9799	251	1	1	CARDINAL
taxlaw-9799	251	2	4-year	DATE
taxlaw-9799	251	3	2 years	DATE
taxlaw-9799	251	4	62	CARDINAL
taxlaw-9799	252	1	63	CARDINAL
taxlaw-9799	252	2	kahn	ORG
taxlaw-9799	252	3	supra	PERSON
taxlaw-9799	252	4	60	CARDINAL
taxlaw-9799	252	5	243	CARDINAL
taxlaw-9799	252	6	64	CARDINAL
taxlaw-9799	252	7	355(e)(2	CARDINAL
taxlaw-9799	253	1	65	CARDINAL
taxlaw-9799	255	1	66	CARDINAL
taxlaw-9799	255	2	herbert n. beller	PERSON
taxlaw-9799	255	3	355	CARDINAL
taxlaw-9799	255	4	72	CARDINAL
taxlaw-9799	256	1	131	CARDINAL
taxlaw-9799	256	2	149-50	CARDINAL
taxlaw-9799	256	3	2018	DATE
taxlaw-9799	256	4	section 355(e	LAW
taxlaw-9799	257	1	section 368(a)(1)(a	LAW
taxlaw-9799	257	2	355	CARDINAL
taxlaw-9799	259	1	section 355(e	LAW
taxlaw-9799	260	1	the mid-1990s	DATE
taxlaw-9799	261	1	treasury	ORG
taxlaw-9799	262	1	section 355(e	LAW
taxlaw-9799	262	2	50%	PERCENT
taxlaw-9799	264	1	2022	CARDINAL
taxlaw-9799	264	2	178	CARDINAL
taxlaw-9799	264	3	congress	ORG
taxlaw-9799	264	4	section 355(e	LAW
taxlaw-9799	264	5	1997	DATE
taxlaw-9799	264	6	section 355(e	LAW
taxlaw-9799	265	1	3	CARDINAL
taxlaw-9799	267	1	355	CARDINAL
taxlaw-9799	268	1	67	CARDINAL
taxlaw-9799	269	1	150	CARDINAL
taxlaw-9799	269	2	1427	CARDINAL
taxlaw-9799	269	3	1430	CARDINAL
taxlaw-9799	269	4	1432	CARDINAL
taxlaw-9799	269	5	mar. 21	DATE
taxlaw-9799	269	6	2016	DATE
taxlaw-9799	269	7	the supreme court	ORG
taxlaw-9799	270	1	the tax reform act of	LAW
taxlaw-9799	270	2	1986	DATE
taxlaw-9799	271	1	the house committee report	ORG
taxlaw-9799	275	1	fmv	ORG
taxlaw-9799	276	1	two	CARDINAL
taxlaw-9799	278	1	congress	ORG
taxlaw-9799	278	2	treasury	ORG
taxlaw-9799	279	1	section 337(d	LAW
taxlaw-9799	279	2	treasury	ORG
taxlaw-9799	282	1	68	CARDINAL
taxlaw-9799	283	1	36	CARDINAL
taxlaw-9799	283	2	ten	CARDINAL
taxlaw-9799	283	3	section 355(e	LAW
taxlaw-9799	284	1	70	CARDINAL
taxlaw-9799	285	1	1.355-2(b)(1	MONEY
taxlaw-9799	286	1	71	CARDINAL
taxlaw-9799	287	1	1.355-2(b)(2	CARDINAL
taxlaw-9799	288	1	179	CARDINAL
taxlaw-9799	289	1	13:2	CARDINAL
taxlaw-9799	289	2	third	ORDINAL
taxlaw-9799	289	3	spinco	PERSON
taxlaw-9799	289	4	one	CARDINAL
taxlaw-9799	292	1	one	CARDINAL
taxlaw-9799	294	1	one	CARDINAL
taxlaw-9799	299	1	72	CARDINAL
taxlaw-9799	299	2	36	CARDINAL
taxlaw-9799	299	3	proc	PERSON
taxlaw-9799	300	1	96-30, 1996-1	DATE
taxlaw-9799	300	2	696	CARDINAL
taxlaw-9799	301	1	73	CARDINAL
taxlaw-9799	302	1	1.355-2(b)(2	CARDINAL
taxlaw-9799	303	1	74	CARDINAL
taxlaw-9799	303	2	1.355-2(b)(3	CARDINAL
taxlaw-9799	304	1	2022	CARDINAL
taxlaw-9799	304	2	180	CARDINAL
taxlaw-9799	309	1	continued.75	ORG
taxlaw-9799	309	2	at least one	CARDINAL
taxlaw-9799	311	1	one	CARDINAL
taxlaw-9799	312	1	at least one	CARDINAL
taxlaw-9799	312	2	at least one	CARDINAL
taxlaw-9799	312	3	4	CARDINAL
taxlaw-9799	313	1	two	CARDINAL
taxlaw-9799	313	2	a. section	PERSON
taxlaw-9799	313	3	367	CARDINAL
taxlaw-9799	313	4	today	DATE
taxlaw-9799	314	1	u.s.	GPE
taxlaw-9799	315	1	75	CARDINAL
taxlaw-9799	317	1	1.355-1(b	CARDINAL
taxlaw-9799	318	1	76	CARDINAL
taxlaw-9799	318	2	supra	PERSON
taxlaw-9799	318	3	61	CARDINAL
taxlaw-9799	318	4	224	CARDINAL
taxlaw-9799	320	1	225	CARDINAL
taxlaw-9799	321	1	78	CARDINAL
taxlaw-9799	323	1	1.355-2(c)(1	CARDINAL
taxlaw-9799	324	1	79	CARDINAL
taxlaw-9799	326	1	1.355-1(c	CARDINAL
taxlaw-9799	327	1	80	CARDINAL
taxlaw-9799	328	1	at least one	CARDINAL
taxlaw-9799	328	2	at least 50%	PERCENT
taxlaw-9799	329	1	proc	PERSON
taxlaw-9799	330	1	77	CARDINAL
taxlaw-9799	330	2	1977-2	DATE
taxlaw-9799	330	3	568	CARDINAL
taxlaw-9799	332	1	1.368-1(e)(8	CARDINAL
taxlaw-9799	332	2	1	CARDINAL
taxlaw-9799	333	1	181	CARDINAL
taxlaw-9799	334	1	13:2	CARDINAL
taxlaw-9799	334	2	u.s.	GPE
taxlaw-9799	335	1	section 351	LAW
taxlaw-9799	335	2	section 1.367(b)-3	LAW
taxlaw-9799	335	3	332	CARDINAL
taxlaw-9799	335	4	337	CARDINAL
taxlaw-9799	336	1	section 367(e)(1	LAW
taxlaw-9799	336	2	section 355	LAW
taxlaw-9799	337	1	united states	GPE
taxlaw-9799	338	1	section 1.367(b)-5(b)(1)(ii	LAW
taxlaw-9799	339	1	first	ORDINAL
taxlaw-9799	340	1	u.s.	GPE
taxlaw-9799	341	1	section 367(e)(1	LAW
taxlaw-9799	341	2	section 7874	LAW
taxlaw-9799	342	1	2017	CARDINAL
taxlaw-9799	342	2	100%	PERCENT
taxlaw-9799	342	3	10%-owned	CARDINAL
taxlaw-9799	342	4	section 367(b	LAW
taxlaw-9799	342	5	today	DATE
taxlaw-9799	343	1	81	CARDINAL
taxlaw-9799	344	1	82	CARDINAL
taxlaw-9799	346	1	83	CARDINAL
taxlaw-9799	346	2	u.s.	GPE
taxlaw-9799	346	3	more than half	CARDINAL
taxlaw-9799	349	1	devon bodoh	PERSON
taxlaw-9799	349	2	al.	GPE
taxlaw-9799	349	3	mar. 10	DATE
taxlaw-9799	349	4	2021	DATE
taxlaw-9799	351	1	84	CARDINAL
taxlaw-9799	351	2	81	CARDINAL
taxlaw-9799	351	3	section 7874	LAW
taxlaw-9799	351	4	u.s.	GPE
taxlaw-9799	351	5	u.s.	GPE
taxlaw-9799	355	1	the u.s. corporation’s	ORG
taxlaw-9799	355	2	u.s.	GPE
taxlaw-9799	356	1	2022	CARDINAL
taxlaw-9799	356	2	182	CARDINAL
taxlaw-9799	359	1	one	CARDINAL
taxlaw-9799	359	2	four	CARDINAL
taxlaw-9799	359	3	the past couple of decades	DATE
taxlaw-9799	360	1	2003	DATE
taxlaw-9799	360	2	section 355(e).89	LAW
taxlaw-9799	361	1	2005	DATE
taxlaw-9799	361	2	ten weeks	DATE
taxlaw-9799	361	3	2009	DATE
taxlaw-9799	361	4	85	CARDINAL
taxlaw-9799	361	5	robert w. wood	PERSON
taxlaw-9799	362	1	12	CARDINAL
taxlaw-9799	362	2	149	CARDINAL
taxlaw-9799	362	3	835	CARDINAL
taxlaw-9799	362	4	835	CARDINAL
taxlaw-9799	362	5	nov. 9, 2015	DATE
taxlaw-9799	363	1	86	CARDINAL
taxlaw-9799	366	1	robert p. rothman	PERSON
taxlaw-9799	366	2	64	CARDINAL
taxlaw-9799	367	1	301	CARDINAL
taxlaw-9799	367	2	winter 2011	DATE
taxlaw-9799	368	1	roughly 90%	PERCENT
taxlaw-9799	369	1	312	CARDINAL
taxlaw-9799	369	2	327	CARDINAL
taxlaw-9799	370	1	70-90%	PERCENT
taxlaw-9799	371	1	313	CARDINAL
taxlaw-9799	371	2	327	CARDINAL
taxlaw-9799	373	1	314	CARDINAL
taxlaw-9799	373	2	327	CARDINAL
taxlaw-9799	375	1	319	CARDINAL
taxlaw-9799	376	1	35-40%	PERCENT
taxlaw-9799	377	1	327	CARDINAL
taxlaw-9799	378	1	one	CARDINAL
taxlaw-9799	378	2	three	CARDINAL
taxlaw-9799	379	1	321	CARDINAL
taxlaw-9799	381	1	colorable	PERSON
taxlaw-9799	382	1	322	CARDINAL
taxlaw-9799	384	1	324	CARDINAL
taxlaw-9799	385	1	89	CARDINAL
taxlaw-9799	385	2	2003-48	DATE
taxlaw-9799	385	3	46	CARDINAL
taxlaw-9799	385	4	90	CARDINAL
taxlaw-9799	386	1	2005-68, 2005-	DATE
taxlaw-9799	386	2	694	CARDINAL
taxlaw-9799	387	1	j. william dantzler jr.	PERSON
taxlaw-9799	387	2	129	CARDINAL
taxlaw-9799	387	3	683	CARDINAL
taxlaw-9799	387	4	nov. 8, 2010	DATE
taxlaw-9799	388	1	fourteen to seventeen weeks	DATE
taxlaw-9799	388	2	ten-week	DATE
taxlaw-9799	389	1	91	CARDINAL
taxlaw-9799	389	2	proc	PERSON
taxlaw-9799	390	1	2009-25	DATE
taxlaw-9799	390	2	2009-1	DATE
taxlaw-9799	390	3	1088	CARDINAL
taxlaw-9799	392	1	183	CARDINAL
taxlaw-9799	392	2	columbia	ORG
taxlaw-9799	393	1	13:2	CARDINAL
taxlaw-9799	394	1	2013	DATE
taxlaw-9799	396	1	only one	CARDINAL
taxlaw-9799	396	2	2017	DATE
taxlaw-9799	397	1	only one	CARDINAL
taxlaw-9799	397	2	issues.93	GPE
taxlaw-9799	397	3	2013	DATE
taxlaw-9799	397	4	2013	DATE
taxlaw-9799	397	5	2017	DATE
taxlaw-9799	398	1	believed.96	GPE
taxlaw-9799	398	2	spinoff.97	ORG
taxlaw-9799	398	3	recent years	DATE
taxlaw-9799	399	1	tripadvisor	GPE
taxlaw-9799	399	2	august 2014	DATE
taxlaw-9799	399	3	american	NORP
taxlaw-9799	399	4	qvc	ORG
taxlaw-9799	399	5	expedia	ORG
taxlaw-9799	399	6	tripadvisor	GPE
taxlaw-9799	400	1	22%	PERCENT
taxlaw-9799	400	2	tripadvisor	GPE
taxlaw-9799	400	3	92	CARDINAL
taxlaw-9799	401	1	2013-32	DATE
taxlaw-9799	401	2	2013-28	DATE
taxlaw-9799	402	1	55	CARDINAL
taxlaw-9799	402	2	proc	PERSON
taxlaw-9799	403	1	2013-28	DATE
taxlaw-9799	403	2	2013-27	DATE
taxlaw-9799	404	1	28	CARDINAL
taxlaw-9799	405	1	amy elliott	PERSON
taxlaw-9799	405	2	irs	ORG
taxlaw-9799	405	3	14	CARDINAL
taxlaw-9799	405	4	23	CARDINAL
taxlaw-9799	405	5	23	CARDINAL
taxlaw-9799	405	6	july 1, 2013	DATE
taxlaw-9799	406	1	93	CARDINAL
taxlaw-9799	407	1	2017-52	CARDINAL
taxlaw-9799	407	2	2017	CARDINAL
taxlaw-9799	407	3	41	CARDINAL
taxlaw-9799	408	1	283	CARDINAL
taxlaw-9799	409	1	94	CARDINAL
taxlaw-9799	409	2	elliott	PERSON
taxlaw-9799	409	3	supra	PERSON
taxlaw-9799	409	4	92	CARDINAL
taxlaw-9799	411	1	95	CARDINAL
taxlaw-9799	411	2	jasper a. howard	PERSON
taxlaw-9799	411	3	1365, 1366	DATE
taxlaw-9799	411	4	2019	DATE
taxlaw-9799	412	1	96	CARDINAL
taxlaw-9799	413	1	97	CARDINAL
taxlaw-9799	414	1	tripadvisor	GPE
taxlaw-9799	414	2	aug. 27, 2014	DATE
taxlaw-9799	415	1	2022	CARDINAL
taxlaw-9799	415	2	184	CARDINAL
taxlaw-9799	415	3	liberty tripadvisor holdings.99	ORG
taxlaw-9799	415	4	tripadvisor	GPE
taxlaw-9799	415	5	80%	PERCENT
taxlaw-9799	415	6	section 355	LAW
taxlaw-9799	416	1	22%	PERCENT
taxlaw-9799	416	2	tripadvisor	GPE
taxlaw-9799	417	1	the newco liberty tripadvisor holdings	ORG
taxlaw-9799	417	2	22%	PERCENT
taxlaw-9799	417	3	tripadvisor	GPE
taxlaw-9799	418	1	355	CARDINAL
taxlaw-9799	419	1	baker botts llp	PERSON
taxlaw-9799	419	2	2014.101	CARDINAL
taxlaw-9799	419	3	tripadvisor	GPE
taxlaw-9799	419	4	tripadvisor	GPE
taxlaw-9799	426	1	99	CARDINAL
taxlaw-9799	426	2	goel &	ORG
taxlaw-9799	426	3	michael j. de la merced	PERSON
taxlaw-9799	427	1	yahoo	ORG
taxlaw-9799	427	2	n.y.	GPE
taxlaw-9799	427	3	2015	DATE
taxlaw-9799	429	1	100	CARDINAL
taxlaw-9799	429	2	liberty tripadvisor holdings, inc.	ORG
taxlaw-9799	429	3	may 5, 2014	DATE
taxlaw-9799	430	1	amy s. elliott	PERSON
taxlaw-9799	430	2	yahoo	ORG
taxlaw-9799	430	3	july 21, 2015	DATE
taxlaw-9799	431	1	101	CARDINAL
taxlaw-9799	433	1	2014-35	DATE
taxlaw-9799	433	2	aug. 29, 2014	DATE
taxlaw-9799	435	1	102	CARDINAL
taxlaw-9799	436	1	5	CARDINAL
taxlaw-9799	437	1	6	CARDINAL
taxlaw-9799	437	2	105	CARDINAL
taxlaw-9799	438	1	2003-48	DATE
taxlaw-9799	438	2	46	CARDINAL
taxlaw-9799	438	3	185	CARDINAL
taxlaw-9799	438	4	columbia	ORG
taxlaw-9799	439	1	13:2	CARDINAL
taxlaw-9799	440	1	five years	DATE
taxlaw-9799	440	2	one	CARDINAL
taxlaw-9799	443	1	two	CARDINAL
taxlaw-9799	443	2	1	CARDINAL
taxlaw-9799	443	3	2	CARDINAL
taxlaw-9799	443	4	section 355(e).109	LAW
taxlaw-9799	444	1	22%	PERCENT
taxlaw-9799	444	2	tripadvisor	GPE
taxlaw-9799	446	1	tripadvisor	GPE
taxlaw-9799	447	1	1999	DATE
taxlaw-9799	447	2	550	CARDINAL
taxlaw-9799	447	3	2011	DATE
taxlaw-9799	447	4	around 350	CARDINAL
taxlaw-9799	447	5	2014.110	CARDINAL
taxlaw-9799	447	6	tripadvisor	GPE
taxlaw-9799	448	1	2017.111	CARDINAL
taxlaw-9799	449	1	liberty tripadvisor	ORG
taxlaw-9799	451	1	yahoo	ORG
taxlaw-9799	451	2	alibaba	GPE
taxlaw-9799	451	3	yahoo	ORG
taxlaw-9799	452	1	yahoo	ORG
taxlaw-9799	452	2	2016	DATE
taxlaw-9799	452	3	yahoo! inc.	ORG
taxlaw-9799	453	1	yahoo	ORG
taxlaw-9799	454	1	yahoo	ORG
taxlaw-9799	454	2	1994	DATE
taxlaw-9799	454	3	the following years	DATE
taxlaw-9799	454	4	106	CARDINAL
taxlaw-9799	456	1	2014-35	DATE
taxlaw-9799	456	2	101	CARDINAL
taxlaw-9799	456	3	5	CARDINAL
taxlaw-9799	456	4	107	CARDINAL
taxlaw-9799	457	1	9	CARDINAL
taxlaw-9799	457	2	11	DATE
taxlaw-9799	457	3	108	CARDINAL
taxlaw-9799	458	1	13	CARDINAL
taxlaw-9799	459	1	109	CARDINAL
taxlaw-9799	459	2	d.	NORP
taxlaw-9799	459	3	110	CARDINAL
taxlaw-9799	459	4	melanie lawder	PERSON
taxlaw-9799	459	5	rubie	ORG
taxlaw-9799	459	6	milwaukee	GPE
taxlaw-9799	460	1	j.	PERSON
taxlaw-9799	460	2	july 5, 2017	DATE
taxlaw-9799	461	1	111	CARDINAL
taxlaw-9799	462	1	112	CARDINAL
taxlaw-9799	462	2	goel & de la merced	ORG
taxlaw-9799	462	3	99	CARDINAL
taxlaw-9799	462	4	2022	CARDINAL
taxlaw-9799	462	5	186	CARDINAL
taxlaw-9799	462	6	$125 billion	MONEY
taxlaw-9799	462	7	yahoo	ORG
taxlaw-9799	462	8	the early 2000s.114	DATE
taxlaw-9799	462	9	yahoo	ORG
taxlaw-9799	462	10	networks.115	GPE
taxlaw-9799	462	11	2005	DATE
taxlaw-9799	462	12	yahoo	ORG
taxlaw-9799	462	13	40%	PERCENT
taxlaw-9799	462	14	alibaba holding ltd.	ORG
taxlaw-9799	463	1	chinese	NORP
taxlaw-9799	463	2	$1 billion	MONEY
taxlaw-9799	463	3	yahoo	ORG
taxlaw-9799	463	4	chinese	NORP
taxlaw-9799	463	5	2013	DATE
taxlaw-9799	463	6	yahoo	ORG
taxlaw-9799	463	7	dozens	CARDINAL
taxlaw-9799	463	8	2014	DATE
taxlaw-9799	463	9	yahoo	ORG
taxlaw-9799	463	10	15%	PERCENT
taxlaw-9799	463	11	yahoo	ORG
taxlaw-9799	463	12	35.5%	PERCENT
taxlaw-9799	463	13	yahoo	ORG
taxlaw-9799	463	14	japan.119	GPE
taxlaw-9799	463	15	alibaba	GPE
taxlaw-9799	463	16	yahoo	ORG
taxlaw-9799	463	17	yahoo	ORG
taxlaw-9799	465	1	yahoo	ORG
taxlaw-9799	465	2	some $10 billion	MONEY
taxlaw-9799	465	3	yahoo	ORG
taxlaw-9799	465	4	alibaba	GPE
taxlaw-9799	465	5	yahoo	ORG
taxlaw-9799	465	6	over $16 billion	MONEY
taxlaw-9799	465	7	tripadvisor	GPE
taxlaw-9799	465	8	yahoo	ORG
taxlaw-9799	465	9	yahoo	ORG
taxlaw-9799	465	10	15%	PERCENT
taxlaw-9799	465	11	alibaba	GPE
taxlaw-9799	465	12	yahoo	ORG
taxlaw-9799	466	1	yahoo	ORG
taxlaw-9799	466	2	35.5%	PERCENT
taxlaw-9799	466	3	yahoo japan	ORG
taxlaw-9799	467	1	yahoo	ORG
taxlaw-9799	468	1	yahoo	ORG
taxlaw-9799	468	2	yahoo	ORG
taxlaw-9799	468	3	yahoo	ORG
taxlaw-9799	468	4	yahoo	ORG
taxlaw-9799	469	1	yahoo	ORG
taxlaw-9799	470	1	yahoo	ORG
taxlaw-9799	471	1	yahoo	ORG
taxlaw-9799	471	2	yahoo	ORG
taxlaw-9799	471	3	40	MONEY
taxlaw-9799	471	4	yahoo	ORG
taxlaw-9799	471	5	55	MONEY
taxlaw-9799	471	6	yahoo	ORG
taxlaw-9799	471	7	113	CARDINAL
taxlaw-9799	477	1	christine	PERSON
taxlaw-9799	477	2	kim & geeyoung min	PERSON
taxlaw-9799	477	3	10 u.c	MONEY
taxlaw-9799	477	4	irvine l. rev	PERSON
taxlaw-9799	477	5	1	CARDINAL
taxlaw-9799	477	6	16	CARDINAL
taxlaw-9799	478	1	121	CARDINAL
taxlaw-9799	478	2	joshua d. blank	PERSON
taxlaw-9799	478	3	90	CARDINAL
taxlaw-9799	478	4	s. cal	PERSON
taxlaw-9799	479	1	l. rev	PERSON
taxlaw-9799	479	2	449	CARDINAL
taxlaw-9799	479	3	485-86	CARDINAL
taxlaw-9799	479	4	2017	CARDINAL
taxlaw-9799	480	1	122	CARDINAL
taxlaw-9799	481	1	490	CARDINAL
taxlaw-9799	481	2	123	CARDINAL
taxlaw-9799	481	3	goel & de la merced	ORG
taxlaw-9799	481	4	99	CARDINAL
taxlaw-9799	481	5	124	CARDINAL
taxlaw-9799	482	1	187	CARDINAL
taxlaw-9799	483	1	13:2	CARDINAL
taxlaw-9799	483	2	yahoo	ORG
taxlaw-9799	484	1	first	ORDINAL
taxlaw-9799	484	2	yahoo	ORG
taxlaw-9799	484	3	aabaco	PERSON
taxlaw-9799	484	4	384 million	CARDINAL
taxlaw-9799	484	5	40	MONEY
taxlaw-9799	484	6	alibaba	GPE
taxlaw-9799	484	7	yahoo	ORG
taxlaw-9799	484	8	yahoo	ORG
taxlaw-9799	484	9	yahoo	ORG
taxlaw-9799	484	10	yahoo	ORG
taxlaw-9799	484	11	yahoo	ORG
taxlaw-9799	484	12	more than five years	DATE
taxlaw-9799	484	13	yahoo	ORG
taxlaw-9799	485	1	yahoo	ORG
taxlaw-9799	486	1	2014	DATE
taxlaw-9799	487	1	at least 5%	PERCENT
taxlaw-9799	487	2	section 355	LAW
taxlaw-9799	488	1	yahoo	ORG
taxlaw-9799	488	2	less than 0.2%	PERCENT
taxlaw-9799	489	1	yahoo	ORG
taxlaw-9799	490	1	nondevice	ORG
taxlaw-9799	493	1	yahoo	ORG
taxlaw-9799	493	2	yahoo	ORG
taxlaw-9799	493	3	yahoo	ORG
taxlaw-9799	494	1	yahoo	ORG
taxlaw-9799	494	2	yahoo	ORG
taxlaw-9799	494	3	yahoo	ORG
taxlaw-9799	495	1	two-year	DATE
taxlaw-9799	496	1	”132 yahoo	PERSON
taxlaw-9799	497	1	125	CARDINAL
taxlaw-9799	501	1	73-44	DATE
taxlaw-9799	502	1	130	CARDINAL
taxlaw-9799	502	2	amy s. elliott	PERSON
taxlaw-9799	502	3	wellen	PERSON
taxlaw-9799	502	4	152	CARDINAL
taxlaw-9799	502	5	480	CARDINAL
taxlaw-9799	502	6	480	CARDINAL
taxlaw-9799	502	7	july 25,	DATE
taxlaw-9799	502	8	2016	DATE
taxlaw-9799	503	1	131	CARDINAL
taxlaw-9799	505	1	1.355-7(b)(2	MONEY
taxlaw-9799	506	1	132	CARDINAL
taxlaw-9799	506	2	188	CARDINAL
taxlaw-9799	507	1	more than a year	DATE
taxlaw-9799	507	2	one-year	DATE
taxlaw-9799	507	3	yahoo	ORG
taxlaw-9799	507	4	january 27, 2015	DATE
taxlaw-9799	507	5	yahoo	ORG
taxlaw-9799	507	6	10%.135	CARDINAL
taxlaw-9799	507	7	yahoo	ORG
taxlaw-9799	507	8	2015	CARDINAL
taxlaw-9799	507	9	59	DATE
taxlaw-9799	507	10	355.137	CARDINAL
taxlaw-9799	507	11	section 355	LAW
taxlaw-9799	507	12	three	CARDINAL
taxlaw-9799	508	1	first	ORDINAL
taxlaw-9799	508	2	second	ORDINAL
taxlaw-9799	508	3	third	ORDINAL
taxlaw-9799	511	1	section 355	LAW
taxlaw-9799	511	2	one	CARDINAL
taxlaw-9799	511	3	1	CARDINAL
taxlaw-9799	511	4	2	CARDINAL
taxlaw-9799	511	5	3	CARDINAL
taxlaw-9799	511	6	section 355	LAW
taxlaw-9799	511	7	4	CARDINAL
taxlaw-9799	511	8	utilities & operating co.	ORG
taxlaw-9799	511	9	5	CARDINAL
taxlaw-9799	511	10	133	CARDINAL
taxlaw-9799	513	1	1.355-7(d	QUANTITY
taxlaw-9799	514	1	134	CARDINAL
taxlaw-9799	514	2	kim & min	ORG
taxlaw-9799	514	3	120	CARDINAL
taxlaw-9799	514	4	16-17	DATE
taxlaw-9799	514	5	135	CARDINAL
taxlaw-9799	514	6	121	CARDINAL
taxlaw-9799	514	7	485-86	CARDINAL
taxlaw-9799	515	1	136	CARDINAL
taxlaw-9799	515	2	supra	PERSON
taxlaw-9799	515	3	100	CARDINAL
taxlaw-9799	515	4	374-75	CARDINAL
taxlaw-9799	516	1	137	CARDINAL
taxlaw-9799	516	2	supra	PERSON
taxlaw-9799	516	3	95	CARDINAL
taxlaw-9799	516	4	1366	DATE
taxlaw-9799	517	1	138	CARDINAL
taxlaw-9799	518	1	2015-59	DATE
taxlaw-9799	518	2	2015-2	DATE
taxlaw-9799	518	3	459	CARDINAL
taxlaw-9799	519	1	139	CARDINAL
taxlaw-9799	520	1	189	CARDINAL
taxlaw-9799	521	1	13:2	CARDINAL
taxlaw-9799	521	2	yahoo	ORG
taxlaw-9799	521	3	yahoo	ORG
taxlaw-9799	522	1	yahoo	ORG
taxlaw-9799	523	1	143	CARDINAL
taxlaw-9799	523	2	yahoo	ORG
taxlaw-9799	523	3	yahoo japan	ORG
taxlaw-9799	523	4	yahoo	ORG
taxlaw-9799	523	5	alibaba	GPE
taxlaw-9799	523	6	yahoo	ORG
taxlaw-9799	523	7	two	CARDINAL
taxlaw-9799	524	1	simpson thacher	PERSON
taxlaw-9799	525	1	yahoo	ORG
taxlaw-9799	526	1	142	CARDINAL
taxlaw-9799	526	2	amy s. elliott	PERSON
taxlaw-9799	526	3	151	CARDINAL
taxlaw-9799	526	4	1458	CARDINAL
taxlaw-9799	526	5	1458	CARDINAL
taxlaw-9799	526	6	june 13,	DATE
taxlaw-9799	526	7	2016	DATE
taxlaw-9799	527	1	2006	DATE
taxlaw-9799	527	2	yahoo	ORG
taxlaw-9799	527	3	alibaba	GPE
taxlaw-9799	530	1	section 355	LAW
taxlaw-9799	530	2	50-percent	PERCENT
taxlaw-9799	532	1	greater than two-thirds	CARDINAL
taxlaw-9799	534	1	section 355	LAW
taxlaw-9799	535	1	1342	CARDINAL
taxlaw-9799	535	2	3	CARDINAL
taxlaw-9799	535	3	26	CARDINAL
taxlaw-9799	536	1	congress	ORG
taxlaw-9799	537	1	section 355	LAW
taxlaw-9799	538	1	kim & min	ORG
taxlaw-9799	538	2	120	CARDINAL
taxlaw-9799	538	3	16	CARDINAL
taxlaw-9799	539	1	144	CARDINAL
taxlaw-9799	539	2	yahoo	ORG
taxlaw-9799	539	3	alibaba	GPE
taxlaw-9799	539	4	99.1	CARDINAL
taxlaw-9799	541	1	145	CARDINAL
taxlaw-9799	541	2	alan s. kaden &	PERSON
taxlaw-9799	541	3	michael j. alter	PERSON
taxlaw-9799	541	4	2015	DATE
taxlaw-9799	541	5	jan. 4	DATE
taxlaw-9799	541	6	2016	DATE
taxlaw-9799	542	1	2022	CARDINAL
taxlaw-9799	542	2	190	CARDINAL
taxlaw-9799	542	3	billions	CARDINAL
taxlaw-9799	542	4	yahoo	ORG
taxlaw-9799	543	1	2016	CARDINAL
taxlaw-9799	543	2	yahoo	ORG
taxlaw-9799	543	3	section 355.148	LAW
taxlaw-9799	543	4	2016	CARDINAL
taxlaw-9799	544	1	two	CARDINAL
taxlaw-9799	545	1	1	CARDINAL
taxlaw-9799	545	2	662/3%	PERCENT
taxlaw-9799	545	3	2	CARDINAL
taxlaw-9799	545	4	a) 662/3%	PERCENT
taxlaw-9799	545	5	less than 80%	PERCENT
taxlaw-9799	545	6	less than 30%	PERCENT
taxlaw-9799	545	7	80%	PERCENT
taxlaw-9799	545	8	less than 90%	PERCENT
taxlaw-9799	545	9	less than 40%	PERCENT
taxlaw-9799	545	10	90%	PERCENT
taxlaw-9799	545	11	less than 50%	PERCENT
taxlaw-9799	545	12	2016	CARDINAL
taxlaw-9799	545	13	two	CARDINAL
taxlaw-9799	546	1	five-year	DATE
taxlaw-9799	546	2	at least 5%	PERCENT
taxlaw-9799	546	3	yahoo	ORG
taxlaw-9799	546	4	2016	CARDINAL
taxlaw-9799	546	5	yahoo	ORG
taxlaw-9799	547	1	2017	DATE
taxlaw-9799	547	2	$4.48 billion	MONEY
taxlaw-9799	547	3	yahoo	ORG
taxlaw-9799	547	4	146	CARDINAL
taxlaw-9799	547	5	kim & min	ORG
taxlaw-9799	547	6	120	CARDINAL
taxlaw-9799	547	7	17	CARDINAL
taxlaw-9799	548	1	147	CARDINAL
taxlaw-9799	548	2	brett wells	PERSON
taxlaw-9799	548	3	section 355	LAW
taxlaw-9799	548	4	68	CARDINAL
taxlaw-9799	549	1	u. l. rev	PERSON
taxlaw-9799	549	2	447	CARDINAL
taxlaw-9799	549	3	491	CARDINAL
taxlaw-9799	549	4	2018	DATE
taxlaw-9799	550	1	148	CARDINAL
taxlaw-9799	553	1	1.355-9	CARDINAL
taxlaw-9799	553	2	44	CARDINAL
taxlaw-9799	553	3	149	CARDINAL
taxlaw-9799	554	1	d.	NORP
taxlaw-9799	554	2	m. bambino et al	PERSON
taxlaw-9799	554	3	treasury	ORG
taxlaw-9799	554	4	irs	ORG
taxlaw-9799	554	5	sherman & sterling llp	ORG
taxlaw-9799	554	6	july 15, 2016	DATE
taxlaw-9799	556	1	150	CARDINAL
taxlaw-9799	558	1	73-44	DATE
taxlaw-9799	558	2	182	CARDINAL
taxlaw-9799	559	1	147	CARDINAL
taxlaw-9799	559	2	491	CARDINAL
taxlaw-9799	560	1	151	CARDINAL
taxlaw-9799	563	1	1.355-9	CARDINAL
taxlaw-9799	563	2	44	CARDINAL
taxlaw-9799	563	3	152	CARDINAL
taxlaw-9799	563	4	vindu goel	PERSON
taxlaw-9799	563	5	verizon	ORG
taxlaw-9799	563	6	$4.48 billion	MONEY
taxlaw-9799	563	7	yahoo	ORG
taxlaw-9799	563	8	n.y.	GPE
taxlaw-9799	563	9	june 13, 2017	DATE
taxlaw-9799	564	1	191	CARDINAL
taxlaw-9799	565	1	13:2	CARDINAL
taxlaw-9799	565	2	$52 billion	MONEY
taxlaw-9799	565	3	alibaba	GPE
taxlaw-9799	565	4	$9 billion	MONEY
taxlaw-9799	565	5	yahoo	ORG
taxlaw-9799	565	6	2021	CARDINAL
taxlaw-9799	565	7	apollo global management	ORG
taxlaw-9799	565	8	verizon	ORG
taxlaw-9799	565	9	yahoo	ORG
taxlaw-9799	565	10	aol	PERSON
taxlaw-9799	565	11	5	MONEY
taxlaw-9799	565	12	apollo	ORG
taxlaw-9799	568	1	2016	CARDINAL
taxlaw-9799	568	2	yahoo	ORG
taxlaw-9799	569	1	2019	DATE
taxlaw-9799	569	2	three years	DATE
taxlaw-9799	570	1	tripadvisor	GPE
taxlaw-9799	570	2	yahoo	ORG
taxlaw-9799	570	3	today	DATE
taxlaw-9799	572	1	2016	CARDINAL
taxlaw-9799	572	2	the decades	DATE
taxlaw-9799	572	3	2021	CARDINAL
taxlaw-9799	572	4	at least 5%	PERCENT
taxlaw-9799	572	5	section 355	LAW
taxlaw-9799	577	1	u.s.	GPE
taxlaw-9799	578	1	section 355	LAW
taxlaw-9799	580	1	edmund lee & lauren hirsch	ORG
taxlaw-9799	580	2	yahoo	ORG
taxlaw-9799	580	3	aol	PERSON
taxlaw-9799	580	4	n.y. times	ORG
taxlaw-9799	580	5	2021	DATE
taxlaw-9799	581	1	155	CARDINAL
taxlaw-9799	581	2	2021	CARDINAL
taxlaw-9799	581	3	2021	CARDINAL
taxlaw-9799	582	1	140	CARDINAL
taxlaw-9799	583	1	157	CARDINAL
taxlaw-9799	583	2	jr.	PERSON
taxlaw-9799	583	3	90	CARDINAL
taxlaw-9799	583	4	2022	CARDINAL
taxlaw-9799	583	5	192	CARDINAL
taxlaw-9799	583	6	u.s.	GPE
taxlaw-9799	584	1	u.s.	GPE
taxlaw-9799	585	1	yahoo	ORG
taxlaw-9799	586	1	yahoo	ORG
taxlaw-9799	586	2	$16 billion	MONEY
taxlaw-9799	586	3	yahoo	ORG
taxlaw-9799	586	4	yahoo	ORG
taxlaw-9799	587	1	yahoo	ORG
taxlaw-9799	588	1	billions	CARDINAL
taxlaw-9799	588	2	yahoo	ORG
taxlaw-9799	589	1	section 355	LAW
taxlaw-9799	590	1	ge	ORG
taxlaw-9799	590	2	johnson & johnson	ORG
taxlaw-9799	590	3	merck	ORG
taxlaw-9799	590	4	toshiba	ORG
taxlaw-9799	591	1	158	CARDINAL
taxlaw-9799	591	2	michael mankins et al	PERSON
taxlaw-9799	593	1	rev	PERSON
taxlaw-9799	594	1	oct. 2008	DATE
taxlaw-9799	597	1	159	CARDINAL
taxlaw-9799	597	2	kevin dowd	PERSON
taxlaw-9799	597	3	ge	ORG
taxlaw-9799	597	4	j&j	NORP
taxlaw-9799	597	5	toshiba	ORG
taxlaw-9799	597	6	forbes	PERSON
taxlaw-9799	597	7	nov. 14	DATE
taxlaw-9799	597	8	2021	DATE
taxlaw-9799	597	9	https://www.forbes.com/sites/kevindowd/2021/11/14/death-to-conglomerates-ge-jj-and-toshibaall-reveal-plans-to-break-themselves-up/?sh=6c677a584d70/	PERSON
taxlaw-9799	599	1	i.	PERSON
taxlaw-9799	599	2	1	CARDINAL
taxlaw-9799	599	3	a. distribution	PERSON
taxlaw-9799	599	4	2	CARDINAL
taxlaw-9799	599	5	a. section 355(d	PERSON
taxlaw-9799	599	6	b. section 355(e	PERSON
taxlaw-9799	599	7	3	CARDINAL
taxlaw-9799	600	1	4	CARDINAL
taxlaw-9799	601	1	two	CARDINAL
taxlaw-9799	601	2	a. section	PERSON
taxlaw-9799	601	3	367	CARDINAL
taxlaw-9799	601	4	tripadvisor	GPE
taxlaw-9799	601	5	yahoo	ORG