id	keyword
taxlaw-13768	section
taxlaw-13768	corporation
taxlaw-13768	tax
taxlaw-13768	u.s
taxlaw-13768	regulations
taxlaw-13768	shareholder
taxlaw-13768	earnings
taxlaw-13768	inbound
taxlaw-13768	367(b
taxlaw-13768	section 367(b
taxlaw-13768	level
taxlaw-13768	e&p
taxlaw-13768	avoidance