id	keyword
taxlaw-9799	spin
taxlaw-9799	tax
taxlaw-9799	business
taxlaw-9799	section
taxlaw-9799	conglomerate
taxlaw-9799	yahoo
taxlaw-9799	corporation
taxlaw-9799	offs
taxlaw-9799	stock
taxlaw-9799	corporate
taxlaw-9799	assets
taxlaw-9799	transaction
taxlaw-9799	i.r.s
taxlaw-9799	conglomerate spin
taxlaw-9799	law
taxlaw-9799	note
taxlaw-9799	distribution
taxlaw-9799	requirement
taxlaw-9799	purpose
taxlaw-9799	supra
taxlaw-9799	value