id	keyword
taxlaw-2795	transition
taxlaw-2795	supra note
taxlaw-2795	law
taxlaw-2795	change
taxlaw-2795	transition relief
taxlaw-2795	rule
taxlaw-2795	new
taxlaw-2795	tax
taxlaw-2795	view
taxlaw-2795	reliance
taxlaw-2795	norm
taxlaw-2795	retroactivity
taxlaw-2795	kaplow
taxlaw-2795	tax law
taxlaw-2795	case
taxlaw-2795	date
taxlaw-2795	literature
taxlaw-2795	repeal
taxlaw-2795	policy
taxlaw-2795	question
taxlaw-2795	effect