id	keyword
taxlaw-12712	realization
taxlaw-12712	realization requirement
taxlaw-12712	tax
taxlaw-12712	income
taxlaw-12712	moore
taxlaw-12712	law
taxlaw-12712	tax law
taxlaw-12712	i.r.c
taxlaw-12712	court
taxlaw-12712	macomber
taxlaw-12712	taxpayers
taxlaw-12712	supra
taxlaw-12712	note
taxlaw-12712	rev
taxlaw-12712	legal
taxlaw-12712	rules
taxlaw-12712	antiabuse
taxlaw-12712	code
taxlaw-12712	standard
taxlaw-12712	u.s
taxlaw-12712	taxation
taxlaw-12712	income tax
taxlaw-12712	congress
taxlaw-12712	realization rule
taxlaw-12712	government
taxlaw-12712	regulations
taxlaw-12712	transactions
taxlaw-12712	debt
taxlaw-12712	stock
taxlaw-12712	doctrine
taxlaw-12712	sale
taxlaw-12712	surrey
taxlaw-12712	gift
taxlaw-12712	supra note
taxlaw-12712	facts
taxlaw-12712	system