id	keyword
taxlaw-9795	tax election
taxlaw-9795	protective
taxlaw-9795	taxpayer
taxlaw-9795	elections
taxlaw-9795	tax outcome
taxlaw-9795	irs
taxlaw-9795	tax liability
taxlaw-9795	tax law
taxlaw-9795	tax treatment
taxlaw-9795	filing
taxlaw-9795	fallback
taxlaw-9795	property
taxlaw-9795	position
taxlaw-9795	supra
taxlaw-9795	reit
taxlaw-9795	example
taxlaw-9795	note
taxlaw-9795	election taxpayer
taxlaw-9795	tax position