id	sid	eid	entity	type
elements-8887	1	1	t h e l	ORG
elements-8887	8	1	t h	ORG
elements-8887	11	1	o	DATE
elements-8887	37	1	t h r e c e n	ORG
elements-8887	48	1	o	DATE
elements-8887	49	1	t h	DATE
elements-8887	65	1	decades	DATE
elements-8887	66	1	the early 1900s	DATE
elements-8887	74	1	wi l l	ORG
elements-8887	75	1	three	CARDINAL
elements-8887	76	1	two	CARDINAL
elements-8887	79	1	wi l l	ORG
elements-8887	80	1	wi l l	ORG
elements-8887	80	2	wi l l	FAC
elements-8887	87	1	1	CARDINAL
elements-8887	87	2	the past several decades	DATE
elements-8887	89	1	irs	ORG
elements-8887	90	1	irs	ORG
elements-8887	91	1	two	CARDINAL
elements-8887	92	1	first	ORDINAL
elements-8887	92	2	irs	ORG
elements-8887	94	1	second	ORDINAL
elements-8887	96	1	wi l l	ORG
elements-8887	97	1	irs	ORG
elements-8887	100	1	l l 08	DATE
elements-8887	103	1	wi l l	ORG
elements-8887	107	1	the 1950s through the 1980s	DATE
elements-8887	109	1	1	CARDINAL
elements-8887	111	1	1976	DATE
elements-8887	111	2	congress	ORG
elements-8887	111	3	the tax reform act of	LAW
elements-8887	111	4	1976	DATE
elements-8887	113	1	first	ORDINAL
elements-8887	114	1	1978	DATE
elements-8887	114	2	1981	DATE
elements-8887	115	1	congress	ORG
elements-8887	116	1	the year 1984	DATE
elements-8887	117	1	that year	DATE
elements-8887	117	2	congress	ORG
elements-8887	118	1	irs	ORG
elements-8887	119	1	1	CARDINAL
elements-8887	119	2	irs	ORG
elements-8887	119	3	the united states	GPE
elements-8887	122	1	1986	DATE
elements-8887	122	2	congress	ORG
elements-8887	122	3	this day	DATE
elements-8887	124	1	1	CARDINAL
elements-8887	126	1	1998	DATE
elements-8887	126	2	irs	ORG
elements-8887	127	1	congress	ORG
elements-8887	127	2	the u.s. treasury	ORG
elements-8887	129	1	one year later	DATE
elements-8887	129	2	two	CARDINAL
elements-8887	130	1	84-99	CARDINAL
elements-8887	131	1	treasury	ORG
elements-8887	131	2	treasury	ORG
elements-8887	131	3	irs	ORG
elements-8887	132	1	irs	ORG
elements-8887	133	1	230	CARDINAL
elements-8887	134	1	one	CARDINAL
elements-8887	134	2	2000	DATE
elements-8887	137	1	that year	DATE
elements-8887	141	1	irs	ORG
elements-8887	141	2	2000-15	DATE
elements-8887	141	3	ten	CARDINAL
elements-8887	142	1	may of 2000	DATE
elements-8887	142	2	irs	ORG
elements-8887	142	3	230	CARDINAL
elements-8887	142	4	1	CARDINAL
elements-8887	146	1	congress	ORG
elements-8887	147	1	june 2000	DATE
elements-8887	147	2	the chicago bar association	ORG
elements-8887	149	1	three	CARDINAL
elements-8887	150	1	1	CARDINAL
elements-8887	152	1	o	DATE
elements-8887	156	1	wi l l	ORG
elements-8887	157	1	1934	DATE
elements-8887	158	1	oecd	ORG
elements-8887	158	2	1998	DATE
elements-8887	165	1	two	CARDINAL
elements-8887	169	1	l l 08 recent years	DATE
elements-8887	170	1	first	ORDINAL
elements-8887	170	2	the supreme court	ORG
elements-8887	170	3	gregory v. helvering.xlx	ORG
elements-8887	170	4	one	CARDINAL
elements-8887	170	5	united states of america	ORG
elements-8887	171	1	british	NORP
elements-8887	172	1	american	NORP
elements-8887	177	1	5	CARDINAL
elements-8887	177	2	0	CARDINAL
elements-8887	177	3	$1 .5	MONEY
elements-8887	180	1	2004	DATE
elements-8887	181	1	one	CARDINAL
elements-8887	181	2	congress	ORG
elements-8887	181	3	the tax reform act	LAW
elements-8887	181	4	9	CARDINAL
elements-8887	182	1	congress	ORG
elements-8887	189	1	between two	CARDINAL
elements-8887	189	2	organizat	PERSON
elements-8887	194	1	irs	ORG
elements-8887	194	2	mark everson	PERSON
elements-8887	194	3	one	CARDINAL
elements-8887	197	1	the fall of 2003	DATE
elements-8887	197	2	senate	ORG
elements-8887	197	3	kpmg	GPE
elements-8887	198	1	the late 1990s	DATE
elements-8887	198	2	the next decade	DATE
elements-8887	198	3	kpmg	ORG
elements-8887	198	4	hundreds	CARDINAL
elements-8887	199	1	kpmg	ORG
elements-8887	199	2	hundreds of millions of dollars	MONEY
elements-8887	199	3	one	CARDINAL
elements-8887	200	1	arthur andersen	PERSON
elements-8887	200	2	pricewaterhousecoopers, ernst	ORG
elements-8887	200	3	deloitte	ORG
elements-8887	200	4	kpmg	ORG
elements-8887	201	1	30	CARDINAL
elements-8887	201	2	kpmg	ORG
elements-8887	202	1	kpmg	GPE
elements-8887	202	2	1.25 percent	PERCENT
elements-8887	203	1	kpmg	GPE
elements-8887	203	2	approximately $53 mil l	MONEY
elements-8887	203	3	irs	ORG
elements-8887	203	4	2002	DATE
elements-8887	204	1	the u.s. treasury	ORG
elements-8887	204	2	at least $1.5 billion	MONEY
elements-8887	207	1	one	CARDINAL
elements-8887	208	1	kpmg	ORG
elements-8887	209	1	four	CARDINAL
elements-8887	209	2	the late 1990s	DATE
elements-8887	210	1	four	CARDINAL
elements-8887	210	2	the past decade	DATE
elements-8887	212	1	the late 1990s	DATE
elements-8887	212	2	kpmg	ORG
elements-8887	213	1	one	CARDINAL
elements-8887	213	2	kpmg	ORG
elements-8887	214	1	irs	ORG
elements-8887	215	1	1	CARDINAL
elements-8887	216	1	one	CARDINAL
elements-8887	219	1	pennsylvania	GPE
elements-8887	219	2	delaware	GPE
elements-8887	220	1	pennsylvania	GPE
elements-8887	220	2	second	ORDINAL
elements-8887	220	3	zero percent	PERCENT
elements-8887	221	1	container corp.	ORG
elements-8887	222	1	l l 08	DATE
elements-8887	222	2	the supreme court	ORG
elements-8887	222	3	congress	ORG
elements-8887	223	1	congress	ORG
elements-8887	225	1	congress	ORG
elements-8887	225	2	un	ORG
elements-8887	226	1	one	CARDINAL
elements-8887	226	2	congress	ORG
elements-8887	227	1	5	CARDINAL
elements-8887	227	2	t h	ORG
elements-8887	228	1	o	DATE
elements-8887	232	1	one	CARDINAL
elements-8887	233	1	5	CARDINAL
elements-8887	233	2	1	CARDINAL
elements-8887	237	1	one	CARDINAL
elements-8887	240	1	irs	ORG
elements-8887	240	2	sec	ORG
elements-8887	240	3	kpmg	GPE
elements-8887	243	1	wi l l	ORG
elements-8887	246	1	irs	ORG
elements-8887	249	1	5	CARDINAL
elements-8887	249	2	0^	PERSON
elements-8887	251	1	one	CARDINAL
elements-8887	252	1	irs	ORG
elements-8887	252	2	sec	ORG
elements-8887	254	1	two	CARDINAL
elements-8887	255	1	first	ORDINAL
elements-8887	259	1	1	CARDINAL
elements-8887	267	1	one	CARDINAL
elements-8887	270	1	1	CARDINAL
elements-8887	271	1	second	ORDINAL
elements-8887	276	1	irs	ORG
elements-8887	278	1	the early 2000s	DATE
elements-8887	279	1	kpmg	ORG
elements-8887	279	2	10 percent	PERCENT
elements-8887	281	1	kpmg	ORG
elements-8887	282	1	wi l l	FAC
elements-8887	283	1	hourly	TIME
elements-8887	284	1	previous years	DATE
elements-8887	286	1	one	CARDINAL
elements-8887	295	1	l l 08	DATE
elements-8887	296	1	o l	DATE
elements-8887	298	1	irs	ORG
elements-8887	300	1	irs	ORG
elements-8887	300	2	sec	ORG
elements-8887	300	3	wi l l	ORG
elements-8887	301	1	one	CARDINAL
elements-8887	301	2	wi l l	ORG
elements-8887	303	1	wi l l	FAC
elements-8887	304	1	irs	ORG
elements-8887	304	2	wi l l	FAC
elements-8887	305	1	the 1970s	DATE
elements-8887	305	2	irs	ORG
elements-8887	308	1	irs	ORG
elements-8887	309	1	irs	ORG
elements-8887	309	2	l the early 2000s	DATE
elements-8887	310	1	irs	ORG
elements-8887	310	2	1970s	DATE
elements-8887	310	3	tens of billions of dollars	MONEY
elements-8887	312	1	earlier this year	DATE
elements-8887	312	2	california	GPE
elements-8887	312	3	arnold schwarzenegger	PERSON
elements-8887	312	4	500	CARDINAL
elements-8887	312	5	california	GPE
elements-8887	312	6	$6.5 billion	MONEY
elements-8887	313	1	t l	ORG
elements-8887	313	2	irs	ORG
elements-8887	318	1	wi l l	ORG
elements-8887	320	1	third	ORDINAL
elements-8887	320	2	irs	ORG
elements-8887	320	3	irs	ORG
elements-8887	321	1	irs	ORG
elements-8887	322	1	irs	ORG
elements-8887	323	1	irs	ORG
elements-8887	324	1	the american bar association	ORG
elements-8887	324	2	irs	ORG
elements-8887	325	1	two	CARDINAL
elements-8887	325	2	wi l l	ORG
elements-8887	325	3	two	CARDINAL
elements-8887	325	4	wi l l	ORG
elements-8887	326	1	wi l l	FAC
elements-8887	327	1	wi l l	ORG
elements-8887	330	1	wi l l	ORG
elements-8887	330	2	many years	DATE
elements-8887	332	1	hourly	TIME
elements-8887	338	1	wi l l	FAC
elements-8887	343	1	6	CARDINAL
elements-8887	346	1	webster online dictionary	PERSON
elements-8887	348	1	2008	DATE
elements-8887	350	1	2005	DATE
elements-8887	351	1	2005	DATE
elements-8887	354	1	2005	DATE
elements-8887	358	1	84-99	CARDINAL
elements-8887	359	1	treasury	ORG
elements-8887	363	1	irs	ORG
elements-8887	363	2	2000-12	DATE
elements-8887	364	1	irs	ORG
elements-8887	364	2	2000-51	DATE
elements-8887	365	1	2005	DATE
elements-8887	368	1	1935	DATE
elements-8887	370	1	salsman	PERSON
elements-8887	370	2	2002	DATE
elements-8887	371	1	1935	DATE
elements-8887	373	1	united states of america	ORG
elements-8887	374	1	keinan	GPE
elements-8887	374	2	2006	DATE
elements-8887	375	1	keinan	GPE
elements-8887	375	2	2006	DATE
elements-8887	377	1	l ton	PERSON
elements-8887	378	1	beale	PERSON
elements-8887	378	2	2006	DATE
elements-8887	379	1	rostain	PERSON
elements-8887	379	2	2006	DATE
elements-8887	380	1	2006	DATE
elements-8887	381	1	l l 08	DATE
elements-8887	382	1	rostain	PERSON
elements-8887	382	2	2006	DATE
elements-8887	383	1	container corp.	ORG
elements-8887	383	2	1983	DATE
elements-8887	390	1	2006	DATE
elements-8887	392	1	rostain	PERSON
elements-8887	392	2	2006	DATE
elements-8887	397	1	sheppard	PERSON
elements-8887	397	2	2008	DATE
elements-8887	403	1	dipiazza	PERSON
elements-8887	403	2	2006	DATE
elements-8887	404	1	dipiazza	PERSON
elements-8887	404	2	2006	DATE
elements-8887	405	1	dipiazza	PERSON
elements-8887	405	2	2006	DATE
elements-8887	412	1	11	CARDINAL
elements-8887	413	1	cma consolidated inc.	ORG
elements-8887	414	1	89	CARDINAL
elements-8887	415	1	701	CARDINAL
elements-8887	415	2	2005	DATE
elements-8887	417	1	16	CARDINAL
elements-8887	418	1	container corp.	ORG
elements-8887	418	2	463	CARDINAL
elements-8887	418	3	159	CARDINAL
elements-8887	418	4	1983	DATE
elements-8887	419	1	dipiazza	PERSON
elements-8887	419	2	samuel	PERSON
elements-8887	420	1	o	DATE
elements-8887	422	1	november 2006	DATE
elements-8887	423	1	gregory v. helvering	PERSON
elements-8887	424	1	69	CARDINAL
elements-8887	424	2	809	DATE
elements-8887	424	3	810	CARDINAL
elements-8887	424	4	2d	DATE
elements-8887	424	5	1934	DATE
elements-8887	424	6	293	CARDINAL
elements-8887	424	7	465	CARDINAL
elements-8887	424	8	55	CARDINAL
elements-8887	424	9	266	CARDINAL
elements-8887	424	10	79	CARDINAL
elements-8887	425	1	596	CARDINAL
elements-8887	426	1	l ton	PERSON
elements-8887	426	2	2008	DATE
elements-8887	428	1	7th	ORDINAL
elements-8887	429	1	new york	GPE
elements-8887	429	2	mcgraw-hil	ORG
elements-8887	429	3	l/irwin	ORG
elements-8887	433	1	2	CARDINAL
elements-8887	434	1	6111	DATE
elements-8887	435	1	a. apr	PERSON
elements-8887	436	1	2, 2008	DATE
elements-8887	437	1	b. apr	PERSON
elements-8887	438	1	4, 2008	DATE
elements-8887	439	1	c. apr	PERSON
elements-8887	440	1	2, 2008	DATE
elements-8887	441	1	irs	ORG
elements-8887	441	2	2000-12	DATE
elements-8887	443	1	june 1999	DATE
elements-8887	444	1	84-99	CARDINAL
elements-8887	445	1	july 1999	DATE
elements-8887	446	1	keinan	GPE
elements-8887	446	2	yoram	GPE
elements-8887	447	1	2006	DATE
elements-8887	448	1	u.s.	GPE
elements-8887	448	2	united states	GPE
elements-8887	448	3	3	CARDINAL
elements-8887	449	1	l.j	PERSON
elements-8887	450	1	381	CARDINAL
elements-8887	451	1	v. united states	GPE
elements-8887	451	2	150	CARDINAL
elements-8887	452	1	40	CARDINAL
elements-8887	452	2	2d	DATE
elements-8887	452	3	2005	DATE
elements-8887	455	1	2008	DATE
elements-8887	457	1	october 1999	DATE
elements-8887	458	1	u.s. treasury	ORG
elements-8887	459	1	quill corp.	ORG
elements-8887	459	2	north dakota	GPE
elements-8887	459	3	91-0194	DATE
elements-8887	459	4	504	CARDINAL
elements-8887	459	5	298	CARDINAL
elements-8887	459	6	1992	DATE
elements-8887	460	1	rostain	PERSON
elements-8887	461	1	2006	DATE
elements-8887	462	1	kpmg	ORG
elements-8887	464	1	ed	PERSON
elements-8887	464	2	rhode	GPE
elements-8887	464	3	deborah	PERSON
elements-8887	464	4	david	PERSON
elements-8887	465	1	new york	GPE
elements-8887	466	1	chapter 3.	LAW
elements-8887	466	2	salsman	ORG
elements-8887	466	3	richard	PERSON
elements-8887	467	1	treasury	ORG
elements-8887	467	2	paul o'neil	PERSON
elements-8887	469	1	13 september 2002	DATE
elements-8887	470	1	1856	DATE
elements-8887	471	1	4	CARDINAL
elements-8887	472	1	santa monica	GPE
elements-8887	472	2	llc	GPE
elements-8887	473	1	98	CARDINAL
elements-8887	474	1	1157	DATE
elements-8887	475	1	sheppard	PERSON
elements-8887	475	2	harrison	PERSON
elements-8887	477	1	11 february 2008	DATE
elements-8887	479	1	merriam-webster	PERSON
elements-8887	481	1	4	CARDINAL
elements-8887	481	2	apri	ORG
elements-8887	481	3	l 2008	DATE
elements-8887	483	1	2005	DATE
elements-8887	489	1	july 1999	DATE
elements-8887	489	2	u.s.	GPE
elements-8887	489	3	treasury	ORG
elements-8887	490	1	irs	ORG
elements-8887	490	2	2000-51	DATE