id	sid	eid	entity	type
fsr-3722	1	1	1057-0810(93)90006-c	PRODUCT
fsr-3722	1	2	3(l	CARDINAL
fsr-3722	1	3	0 1993	DATE
fsr-3722	1	4	jai press inc	ORG
fsr-3722	1	5	1057-0810	DATE
fsr-3722	5	1	i. intr~	PERSON
fsr-3722	5	2	the tax reform act of	LAW
fsr-3722	5	3	1986	DATE
fsr-3722	5	4	two	CARDINAL
fsr-3722	7	1	august 7, 1986	DATE
fsr-3722	7	2	the internal revenue service	ORG
fsr-3722	11	1	1990	DATE
fsr-3722	11	2	21% to 24%	PERCENT
fsr-3722	12	1	two	CARDINAL
fsr-3722	13	1	amy v. helz l	PERSON
fsr-3722	13	2	edwin l. cox school of business	PERSON
fsr-3722	13	3	southern methodist university	ORG
fsr-3722	13	4	dallas	GPE
fsr-3722	13	5	texas	GPE
fsr-3722	13	6	75275	DATE
fsr-3722	14	1	60 financialservicesreview,3(1	DATE
fsr-3722	14	2	1993	DATE
fsr-3722	16	1	cohen & hammer	ORG
fsr-3722	16	2	1966	DATE
fsr-3722	16	3	puelz & lee,	ORG
fsr-3722	16	4	1992	DATE
fsr-3722	17	1	sorensen, & wachowicz	ORG
fsr-3722	17	2	1987	DATE
fsr-3722	17	3	hsueh & liu	PERSON
fsr-3722	17	4	1990	DATE
fsr-3722	17	5	puelz	PERSON
fsr-3722	17	6	1991	DATE
fsr-3722	17	7	1976	DATE
fsr-3722	17	8	braswell	PERSON
fsr-3722	17	9	1982	DATE
fsr-3722	17	10	1987	DATE
fsr-3722	18	1	fischer	ORG
fsr-3722	18	2	1980	DATE
fsr-3722	18	3	kidwell & koch	ORG
fsr-3722	18	4	1983	DATE
fsr-3722	19	1	speer	GPE
fsr-3722	19	2	1987	DATE
fsr-3722	19	3	kochin & parks	ORG
fsr-3722	19	4	1988	DATE
fsr-3722	19	5	1980	DATE
fsr-3722	19	6	gehrlein & mcinish	ORG
fsr-3722	19	7	1985	DATE
fsr-3722	21	1	1987	DATE
fsr-3722	21	2	1988	DATE
fsr-3722	21	3	aalberts & utley	ORG
fsr-3722	21	4	1988	DATE
fsr-3722	21	5	1988	DATE
fsr-3722	21	6	1989	DATE
fsr-3722	21	7	bettner	ORG
fsr-3722	21	8	1990	DATE
fsr-3722	21	9	day, 1991	DATE
fsr-3722	22	1	puelz & puelz	ORG
fsr-3722	22	2	1991	DATE
fsr-3722	23	1	1988	DATE
fsr-3722	23	2	bettner	ORG
fsr-3722	23	3	1990	DATE
fsr-3722	23	4	hoffman	PERSON
fsr-3722	23	5	smith, willis, & raabe	ORG
fsr-3722	23	6	1991	DATE
fsr-3722	27	1	100%	PERCENT
fsr-3722	30	1	61	CARDINAL
fsr-3722	31	1	one	CARDINAL
fsr-3722	32	1	100%	PERCENT
fsr-3722	33	1	100%	PERCENT
fsr-3722	33	2	2	CARDINAL
fsr-3722	37	1	first	ORDINAL
fsr-3722	37	2	1	CARDINAL
fsr-3722	41	1	appendix a.	PERSON
fsr-3722	42	1	62	CARDINAL
fsr-3722	42	2	3(l	CARDINAL
fsr-3722	42	3	1993	DATE
fsr-3722	42	4	first	ORDINAL
fsr-3722	42	5	0	CARDINAL
fsr-3722	43	1	1	CARDINAL
fsr-3722	47	1	one	CARDINAL
fsr-3722	47	2	quandt	ORG
fsr-3722	47	3	1966	DATE
fsr-3722	49	1	one	CARDINAL
fsr-3722	49	2	df.8	ORG
fsr-3722	50	1	0.15 to	CARDINAL
fsr-3722	50	2	0.25	CARDINAL
fsr-3722	50	3	0.5	CARDINAL
fsr-3722	50	4	1.5	CARDINAL
fsr-3722	51	1	day, 1991	DATE
fsr-3722	51	2	22	CARDINAL
fsr-3722	52	1	appendix a.	PERSON
fsr-3722	52	2	1	CARDINAL
fsr-3722	52	3	1.05	CARDINAL
fsr-3722	53	1	first	ORDINAL
fsr-3722	53	2	two	CARDINAL
fsr-3722	54	1	two	CARDINAL
fsr-3722	55	1	20	CARDINAL
fsr-3722	55	2	70	CARDINAL
fsr-3722	56	1	0	CARDINAL
fsr-3722	56	2	0.001	CARDINAL
fsr-3722	57	1	150,000	MONEY
fsr-3722	57	2	100%	PERCENT
fsr-3722	60	1	20%	PERCENT
fsr-3722	62	1	pa ri	GPE
fsr-3722	64	1	ec	ORG
fsr-3722	66	1	nc	GPE
fsr-3722	67	1	o	DATE
fsr-3722	67	2	ec	ORG
fsr-3722	72	1	nc	GPE
fsr-3722	73	1	05	CARDINAL
fsr-3722	74	1	3	CARDINAL
fsr-3722	74	2	po rt io	PERSON
fsr-3722	75	1	nc	GPE
fsr-3722	75	2	20 0	DATE
fsr-3722	75	3	ed ia n	PERSON
fsr-3722	75	4	30	CARDINAL
fsr-3722	76	1	fe	GPE
fsr-3722	76	2	nc	GPE
fsr-3722	77	1	n p ri va te -a & v b	GPE
fsr-3722	77	2	tf	ORG
fsr-3722	78	1	ar io n	LOC
fsr-3722	79	1	dr m	PERSON
fsr-3722	80	1	p nv	ORG
fsr-3722	83	1	y ic ic	PERSON
fsr-3722	84	1	15 %	PERCENT
fsr-3722	84	2	50 %	PERCENT
fsr-3722	85	1	o	DATE
fsr-3722	85	2	1 00	CARDINAL
fsr-3722	85	3	15	CARDINAL
fsr-3722	85	4	5 25	DATE
fsr-3722	85	5	10	CARDINAL
fsr-3722	85	6	1 00	CARDINAL
fsr-3722	85	7	20	CARDINAL
fsr-3722	85	8	7 00	DATE
fsr-3722	85	9	10	CARDINAL
fsr-3722	85	10	1 00	CARDINAL
fsr-3722	85	11	10	CARDINAL
fsr-3722	85	12	0%	PERCENT
fsr-3722	86	1	1 00	CARDINAL
fsr-3722	86	2	30	CARDINAL
fsr-3722	86	3	1 05	DATE
fsr-3722	86	4	10	CARDINAL
fsr-3722	86	5	1 00	CARDINAL
fsr-3722	86	6	40	CARDINAL
fsr-3722	86	7	1 40	CARDINAL
fsr-3722	86	8	0	CARDINAL
fsr-3722	86	9	98	CARDINAL
fsr-3722	86	10	92	CARDINAL
fsr-3722	86	11	58 8	DATE
fsr-3722	86	12	15	CARDINAL
fsr-3722	86	13	0%	PERCENT
fsr-3722	86	14	10 0	DATE
fsr-3722	86	15	1 00	CARDINAL
fsr-3722	86	16	45	CARDINAL
fsr-3722	86	17	1 57 5	DATE
fsr-3722	86	18	82	CARDINAL
fsr-3722	86	19	79	CARDINAL
fsr-3722	86	20	47 9	DATE
fsr-3722	86	21	65	DATE
fsr-3722	86	22	61	CARDINAL
fsr-3722	86	23	58 5	DATE
fsr-3722	86	24	1 92 2	CARDINAL
fsr-3722	86	25	20 %	PERCENT
fsr-3722	86	26	50 %	PERCENT
fsr-3722	86	27	10 0	DATE
fsr-3722	86	28	1 00	CARDINAL
fsr-3722	86	29	15	CARDINAL
fsr-3722	86	30	5 25	DATE
fsr-3722	86	31	92	CARDINAL
fsr-3722	86	32	99	CARDINAL
fsr-3722	86	33	16 9	DATE
fsr-3722	86	34	6 19	DATE
fsr-3722	86	35	53	DATE
fsr-3722	86	36	50	CARDINAL
fsr-3722	86	37	15 9	DATE
fsr-3722	86	38	10	CARDINAL
fsr-3722	86	39	0%	PERCENT
fsr-3722	86	40	10 0	DATE
fsr-3722	86	41	1 00	CARDINAL
fsr-3722	86	42	30	CARDINAL
fsr-3722	86	43	1 05	DATE
fsr-3722	86	44	46	DATE
fsr-3722	86	45	50	CARDINAL
fsr-3722	86	46	16 5	CARDINAL
fsr-3722	86	47	6 21	DATE
fsr-3722	86	48	26	CARDINAL
fsr-3722	86	49	25	CARDINAL
fsr-3722	86	50	15 6	CARDINAL
fsr-3722	86	51	15	CARDINAL
fsr-3722	86	52	0%	PERCENT
fsr-3722	86	53	83	DATE
fsr-3722	86	54	82	CARDINAL
fsr-3722	86	55	36 1	DATE
fsr-3722	86	56	31	DATE
fsr-3722	86	57	33	CARDINAL
fsr-3722	86	58	16 3	CARDINAL
fsr-3722	86	59	17	CARDINAL
fsr-3722	86	60	15 3	DATE
fsr-3722	86	61	25 %	PERCENT
fsr-3722	86	62	50 %	PERCENT
fsr-3722	86	63	95	DATE
fsr-3722	86	64	10	CARDINAL
fsr-3722	86	65	12 5	DATE
fsr-3722	86	66	4 83	DATE
fsr-3722	86	67	0	CARDINAL
fsr-3722	86	68	0	CARDINAL
fsr-3722	86	69	0	CARDINAL
fsr-3722	86	70	0	CARDINAL
fsr-3722	86	71	10 0%	PERCENT
fsr-3722	86	72	47	DATE
fsr-3722	86	73	54	CARDINAL
fsr-3722	86	74	11 9	DATE
fsr-3722	86	75	4 79	CARDINAL
fsr-3722	86	76	0	CARDINAL
fsr-3722	87	1	0	CARDINAL
fsr-3722	87	2	0	CARDINAL
fsr-3722	89	1	15 0%	PERCENT
fsr-3722	89	2	32	DATE
fsr-3722	89	3	36	CARDINAL
fsr-3722	89	4	12	CARDINAL
fsr-3722	89	5	4 86	DATE
fsr-3722	89	6	0	CARDINAL
fsr-3722	90	1	0	CARDINAL
fsr-3722	90	2	0	CARDINAL
fsr-3722	95	1	si s po	PERSON
fsr-3722	102	1	tia lpu rp	PERSON
fsr-3722	104	1	6. 73 %	PERCENT
fsr-3722	106	1	ea n	PERSON
fsr-3722	111	1	o	DATE
fsr-3722	111	2	al te	PERSON
fsr-3722	115	1	ea	CARDINAL
fsr-3722	116	1	nc	GPE
fsr-3722	117	1	su m	PERSON
fsr-3722	119	1	fe	GPE
fsr-3722	119	2	nc es	GPE
fsr-3722	119	3	di vi du al	PERSON
fsr-3722	119	4	ec	ORG
fsr-3722	124	1	pa ri	GPE
fsr-3722	126	1	ec	ORG
fsr-3722	128	1	nc	GPE
fsr-3722	129	1	o	DATE
fsr-3722	129	2	ec	ORG
fsr-3722	135	1	nc	GPE
fsr-3722	135	2	35	CARDINAL
fsr-3722	136	1	p ro po rt io n	PERSON
fsr-3722	136	2	15	CARDINAL
fsr-3722	136	3	ed ia n	PERSON
fsr-3722	136	4	20 0	DATE
fsr-3722	136	5	ed ia n	PERSON
fsr-3722	136	6	30	CARDINAL
fsr-3722	137	1	fe	GPE
fsr-3722	137	2	nc	GPE
fsr-3722	138	1	tf	ORG
fsr-3722	139	1	op tim al	PERSON
fsr-3722	139	2	ri va te	GPE
fsr-3722	139	3	19	CARDINAL
fsr-3722	139	4	io n	FAC
fsr-3722	143	1	ng tg lc cu	PERSON
fsr-3722	143	2	io n.	FAC
fsr-3722	143	3	5	CARDINAL
fsr-3722	143	4	15 %	PERCENT
fsr-3722	143	5	50 %	PERCENT
fsr-3722	144	1	10	CARDINAL
fsr-3722	144	2	1 00	CARDINAL
fsr-3722	144	3	10	CARDINAL
fsr-3722	144	4	1 00	CARDINAL
fsr-3722	145	1	o	DATE
fsr-3722	145	2	10	CARDINAL
fsr-3722	145	3	0	CARDINAL
fsr-3722	145	4	30	CARDINAL
fsr-3722	145	5	10	CARDINAL
fsr-3722	145	6	0%	PERCENT
fsr-3722	145	7	1 00	CARDINAL
fsr-3722	145	8	30	CARDINAL
fsr-3722	145	9	1 05	DATE
fsr-3722	145	10	10	CARDINAL
fsr-3722	145	11	1 00	CARDINAL
fsr-3722	145	12	40	CARDINAL
fsr-3722	145	13	1 40	CARDINAL
fsr-3722	145	14	7l	CARDINAL
fsr-3722	145	15	41 5	CARDINAL
fsr-3722	145	16	15	CARDINAL
fsr-3722	145	17	0%	PERCENT
fsr-3722	145	18	10 0	DATE
fsr-3722	145	19	1 00	CARDINAL
fsr-3722	145	20	45	CARDINAL
fsr-3722	145	21	1 57 5	DATE
fsr-3722	145	22	74	DATE
fsr-3722	145	23	80	CARDINAL
fsr-3722	145	24	41 6	CARDINAL
fsr-3722	145	25	47	DATE
fsr-3722	145	26	44	CARDINAL
fsr-3722	145	27	41 3	CARDINAL
fsr-3722	145	28	20 %	PERCENT
fsr-3722	145	29	50 %	PERCENT
fsr-3722	146	1	15	CARDINAL
fsr-3722	146	2	5 25	DATE
fsr-3722	146	3	46	DATE
fsr-3722	146	4	95	CARDINAL
fsr-3722	146	5	58	DATE
fsr-3722	146	6	34 6	DATE
fsr-3722	146	7	2l	CARDINAL
fsr-3722	146	8	50	CARDINAL
fsr-3722	146	9	21 9	DATE
fsr-3722	146	10	10	CARDINAL
fsr-3722	146	11	0%	PERCENT
fsr-3722	146	12	72	DATE
fsr-3722	146	13	10	CARDINAL
fsr-3722	146	14	10 5	CARDINAL
fsr-3722	146	15	23	DATE
fsr-3722	146	16	49	CARDINAL
fsr-3722	146	17	49	DATE
fsr-3722	146	18	34 7	DATE
fsr-3722	146	19	11	CARDINAL
fsr-3722	146	20	1 2	CARDINAL
fsr-3722	146	21	48	DATE
fsr-3722	146	22	21 1	DATE
fsr-3722	146	23	15	CARDINAL
fsr-3722	146	24	0%	PERCENT
fsr-3722	146	25	47	DATE
fsr-3722	146	26	75	CARDINAL
fsr-3722	146	27	83	DATE
fsr-3722	146	28	68 2	CARDINAL
fsr-3722	146	29	15	CARDINAL
fsr-3722	146	30	56	DATE
fsr-3722	146	31	36	CARDINAL
fsr-3722	146	32	7	CARDINAL
fsr-3722	146	33	21	CARDINAL
fsr-3722	146	34	25 %	PERCENT
fsr-3722	146	35	50 %	PERCENT
fsr-3722	146	36	7 9	DATE
fsr-3722	146	37	1 7	DATE
fsr-3722	146	38	0	CARDINAL
fsr-3722	147	1	0	CARDINAL
fsr-3722	147	2	0	CARDINAL
fsr-3722	148	1	0	CARDINAL
fsr-3722	148	2	10	CARDINAL
fsr-3722	148	3	0%	PERCENT
fsr-3722	148	4	4	CARDINAL
fsr-3722	148	5	6	CARDINAL
fsr-3722	148	6	0	CARDINAL
fsr-3722	148	7	0	CARDINAL
fsr-3722	149	1	15 0%	PERCENT
fsr-3722	149	2	2 6	DATE
fsr-3722	149	3	8	CARDINAL
fsr-3722	149	4	0	CARDINAL
fsr-3722	150	1	0	CARDINAL
fsr-3722	150	2	0	CARDINAL
fsr-3722	150	3	0	CARDINAL
fsr-3722	153	1	si s po	PERSON
fsr-3722	160	1	tia lpu rp	PERSON
fsr-3722	162	1	6. 73 %	PERCENT
fsr-3722	164	1	ea n	PERSON
fsr-3722	166	1	o	DATE
fsr-3722	166	2	al te rn	PERSON
fsr-3722	168	1	0 .0 01	MONEY
fsr-3722	170	1	ea	CARDINAL
fsr-3722	171	1	nc	GPE
fsr-3722	172	1	su m	PERSON
fsr-3722	175	1	di vi du al	PERSON
fsr-3722	175	2	ec	ORG
fsr-3722	180	1	65 above $2~,~	MONEY
fsr-3722	180	2	25%	PERCENT
fsr-3722	181	1	~ng	PERSON
fsr-3722	181	2	ose	ORG
fsr-3722	181	3	20	CARDINAL
fsr-3722	181	4	70	CARDINAL
fsr-3722	182	1	150,000	MONEY
fsr-3722	182	2	25%	PERCENT
fsr-3722	184	1	1	CARDINAL
fsr-3722	184	2	1.35	CARDINAL
fsr-3722	184	3	1.05	CARDINAL
fsr-3722	185	1	2	CARDINAL
fsr-3722	186	1	1	CARDINAL
fsr-3722	186	2	1	CARDINAL
fsr-3722	186	3	0	CARDINAL
fsr-3722	186	4	0.001	CARDINAL
fsr-3722	188	1	25%	PERCENT
fsr-3722	189	1	150,000	MONEY
fsr-3722	189	2	ose	ORG
fsr-3722	189	3	70	CARDINAL
fsr-3722	189	4	20	CARDINAL
fsr-3722	193	1	ose	ORG
fsr-3722	194	1	150,~	MONEY
fsr-3722	197	1	66	CARDINAL
fsr-3722	197	2	3(l	CARDINAL
fsr-3722	197	3	1993	DATE
fsr-3722	200	1	first	ORDINAL
fsr-3722	201	1	100%	PERCENT
fsr-3722	201	2	20%	PERCENT
fsr-3722	202	1	6.93%	PERCENT
fsr-3722	202	2	20	CARDINAL
fsr-3722	202	3	6.73	CARDINAL
fsr-3722	203	1	$150,000 to $400,000	MONEY
fsr-3722	204	1	1	CARDINAL
fsr-3722	204	2	first	ORDINAL
fsr-3722	204	3	1	CARDINAL
fsr-3722	205	1	150,000	MONEY
fsr-3722	205	2	100%	PERCENT
fsr-3722	206	1	200,000	MONEY
fsr-3722	206	2	300,000	MONEY
fsr-3722	207	1	300,000	MONEY
fsr-3722	207	2	200,000	MONEY
fsr-3722	207	3	27%	PERCENT
fsr-3722	207	4	57%	PERCENT
fsr-3722	207	5	200,000	MONEY
fsr-3722	209	1	40,000	MONEY
fsr-3722	209	2	25%	PERCENT
fsr-3722	209	3	150,000	MONEY
fsr-3722	210	1	40,000	MONEY
fsr-3722	210	2	310,000	MONEY
fsr-3722	211	1	400,000	MONEY
fsr-3722	211	2	300,000	MONEY
fsr-3722	211	3	53%	PERCENT
fsr-3722	211	4	27%	PERCENT
fsr-3722	211	5	300,000	MONEY
fsr-3722	213	1	150,000	MONEY
fsr-3722	213	2	100%	PERCENT
fsr-3722	213	3	df	ORG
fsr-3722	213	4	1.16	CARDINAL
fsr-3722	214	1	1.16	CARDINAL
fsr-3722	215	1	67	CARDINAL
fsr-3722	217	1	1	CARDINAL
fsr-3722	217	2	1	CARDINAL
fsr-3722	217	3	12 125	CARDINAL
fsr-3722	217	4	1se	MONEY
fsr-3722	217	5	2oomo	MONEY
fsr-3722	217	6	@oqooo	ORG
fsr-3722	217	7	1	CARDINAL
fsr-3722	221	1	100%	PERCENT
fsr-3722	221	2	20%	PERCENT
fsr-3722	222	1	one	CARDINAL
fsr-3722	223	1	6.93%	PERCENT
fsr-3722	223	2	6.73%	PERCENT
fsr-3722	224	1	2~,~	MONEY
fsr-3722	224	2	150,000	MONEY
fsr-3722	224	3	310,000	MONEY
fsr-3722	227	1	3~,~	MONEY
fsr-3722	227	2	4~,~	MONEY
fsr-3722	228	1	68	CARDINAL
fsr-3722	228	2	3(l	CARDINAL
fsr-3722	228	3	1993	DATE
fsr-3722	228	4	100%	PERCENT
fsr-3722	228	5	90%	PERCENT
fsr-3722	228	6	60%	PERCENT
fsr-3722	228	7	607	CARDINAL
fsr-3722	228	8	507	CARDINAL
fsr-3722	228	9	40x 307	DATE
fsr-3722	228	10	207	CARDINAL
fsr-3722	228	11	10x	CARDINAL
fsr-3722	231	1	1.05 1.1 1.15 12 125	MONEY
fsr-3722	231	2	0 6.637	CARDINAL
fsr-3722	231	3	+ 7.037	CARDINAL
fsr-3722	231	4	0 7232	CARDINAL
fsr-3722	231	5	7.437	CARDINAL
fsr-3722	232	1	2	CARDINAL
fsr-3722	235	1	200,000	MONEY
fsr-3722	237	1	100%	PERCENT
fsr-3722	238	1	20%	PERCENT
fsr-3722	239	1	one	CARDINAL
fsr-3722	240	1	6.73%	PERCENT
fsr-3722	241	1	1	CARDINAL
fsr-3722	241	2	150,000	MONEY
fsr-3722	241	3	100%	PERCENT
fsr-3722	242	1	1.16	CARDINAL
fsr-3722	242	2	150,000	MONEY
fsr-3722	242	3	100%	PERCENT
fsr-3722	244	1	69	CARDINAL
fsr-3722	246	1	one-half	CARDINAL
fsr-3722	249	1	6.73%	PERCENT
fsr-3722	250	1	6.83%	PERCENT
fsr-3722	250	2	7.43%	PERCENT
fsr-3722	250	3	200,000	MONEY
fsr-3722	251	1	2	CARDINAL
fsr-3722	251	2	6.83%	PERCENT
fsr-3722	251	3	58%	PERCENT
fsr-3722	251	4	1	CARDINAL
fsr-3722	256	1	7.43%	PERCENT
fsr-3722	259	1	first	ORDINAL
fsr-3722	259	2	two	CARDINAL
fsr-3722	259	3	50% to 150%	PERCENT
fsr-3722	259	4	200,000	MONEY
fsr-3722	260	1	3	CARDINAL
fsr-3722	262	1	150%	PERCENT
fsr-3722	263	1	70	CARDINAL
fsr-3722	263	2	3(l	CARDINAL
fsr-3722	263	3	1993	DATE
fsr-3722	263	4	* opm	FAC
fsr-3722	263	5	100x 90x	PRODUCT
fsr-3722	263	6	507	CARDINAL
fsr-3722	263	7	407	CARDINAL
fsr-3722	264	1	307	CARDINAL
fsr-3722	264	2	207	CARDINAL
fsr-3722	265	1	105	CARDINAL
fsr-3722	267	1	1 1.05 1.1 1.15 12 125	MONEY
fsr-3722	267	2	0 507	CARDINAL
fsr-3722	269	1	0 1507	CARDINAL
fsr-3722	270	1	3	CARDINAL
fsr-3722	273	1	200,000	MONEY
fsr-3722	274	1	20%	PERCENT
fsr-3722	275	1	one	CARDINAL
fsr-3722	276	1	6.93%	PERCENT
fsr-3722	276	2	6.73%	PERCENT
fsr-3722	281	1	71	CARDINAL
fsr-3722	283	1	1	CARDINAL
fsr-3722	283	2	3	CARDINAL
fsr-3722	283	3	10,000	CARDINAL
fsr-3722	284	1	01	CARDINAL
fsr-3722	284	2	1	CARDINAL
fsr-3722	285	1	1982	DATE
fsr-3722	286	1	111	CARDINAL
fsr-3722	287	1	2	CARDINAL
fsr-3722	287	2	0.0 to 1.0	CARDINAL
fsr-3722	287	3	0.01	CARDINAL
fsr-3722	287	4	40,000	MONEY
fsr-3722	287	5	less than $150,000	MONEY
fsr-3722	287	6	0	MONEY
fsr-3722	287	7	40,000	MONEY
fsr-3722	287	8	25%	PERCENT
fsr-3722	287	9	150,000	MONEY
fsr-3722	287	10	5300	MONEY
fsr-3722	287	11	2%	PERCENT
fsr-3722	287	12	2500	MONEY
fsr-3722	287	13	150,000	MONEY
fsr-3722	287	14	1991	DATE
fsr-3722	288	1	3	CARDINAL
fsr-3722	289	1	1	CARDINAL
fsr-3722	291	1	2	CARDINAL
fsr-3722	291	2	1988	DATE
fsr-3722	291	3	petersen	PERSON
fsr-3722	291	4	1988	DATE
fsr-3722	291	5	1990	DATE
fsr-3722	291	6	1991	DATE
fsr-3722	292	1	3. piros	CARDINAL
fsr-3722	292	2	1987	DATE
fsr-3722	294	1	72	CARDINAL
fsr-3722	294	2	3(l	CARDINAL
fsr-3722	294	3	1993	DATE
fsr-3722	295	1	kwan & yip	ORG
fsr-3722	295	2	1987	DATE
fsr-3722	295	3	kwan	PERSON
fsr-3722	295	4	1988	DATE
fsr-3722	295	5	chamber lain & cheung	ORG
fsr-3722	295	6	1990	DATE
fsr-3722	296	1	4.	CARDINAL
fsr-3722	299	1	5	CARDINAL
fsr-3722	299	2	1	CARDINAL
fsr-3722	300	1	puelz	PERSON
fsr-3722	300	2	1991	DATE
fsr-3722	301	1	6	CARDINAL
fsr-3722	301	2	puelz	PERSON
fsr-3722	301	3	1991	DATE
fsr-3722	303	1	8	CARDINAL
fsr-3722	304	1	df	ORG
fsr-3722	304	2	68 percent	PERCENT
fsr-3722	305	1	100,000	MONEY
fsr-3722	305	2	1.5	CARDINAL
fsr-3722	305	3	between $66,667 and $150,000	MONEY
fsr-3722	305	4	0.68	CARDINAL
fsr-3722	306	1	9	CARDINAL
fsr-3722	307	1	september 1, 1989	DATE
fsr-3722	307	2	6.93%	PERCENT
fsr-3722	307	3	6.73%	PERCENT
fsr-3722	308	1	as much as	MONEY
fsr-3722	308	2	70	CARDINAL
fsr-3722	308	3	1988	DATE
fsr-3722	309	1	10	CARDINAL
fsr-3722	310	1	9	CARDINAL
fsr-3722	310	2	11	CARDINAL
fsr-3722	312	1	r. j.	PERSON
fsr-3722	312	2	j. c. utley	PERSON
fsr-3722	313	1	1988	DATE
fsr-3722	314	1	6	CARDINAL
fsr-3722	314	2	267-285	CARDINAL
fsr-3722	315	1	bettner	ORG
fsr-3722	315	2	j. 1990	ORG
fsr-3722	316	1	wall street journal	ORG
fsr-3722	316	2	october 29	DATE
fsr-3722	317	1	0	CARDINAL
fsr-3722	317	2	1976	DATE
fsr-3722	318	1	22	CARDINAL
fsr-3722	318	2	1175 1185	CARDINAL
fsr-3722	319	1	braswell	ORG
fsr-3722	319	2	r. c.	PERSON
fsr-3722	319	3	d.l.	GPE
fsr-3722	319	4	1982	DATE
fsr-3722	320	1	13	CARDINAL
fsr-3722	320	2	88-100	CARDINAL
fsr-3722	321	1	brown	PERSON
fsr-3722	321	2	1988	DATE
fsr-3722	322	1	the tax reform act of	LAW
fsr-3722	322	2	1986	DATE
fsr-3722	322	3	9	CARDINAL
fsr-3722	322	4	111	CARDINAL
fsr-3722	323	1	chamberlain	PERSON
fsr-3722	323	2	t. w.	PERSON
fsr-3722	323	3	c. s. cheung	PERSON
fsr-3722	323	4	1990	DATE
fsr-3722	324	1	21	CARDINAL
fsr-3722	324	2	563	CARDINAL
fsr-3722	325	1	cohen	PERSON
fsr-3722	325	2	k. j.	PERSON
fsr-3722	325	3	f. s. hammer	PERSON
fsr-3722	325	4	1966	DATE
fsr-3722	326	1	3	CARDINAL
fsr-3722	326	2	161	CARDINAL
fsr-3722	327	1	1991	DATE
fsr-3722	328	1	1987	DATE
fsr-3722	329	1	11	CARDINAL
fsr-3722	329	2	13	CARDINAL
fsr-3722	330	1	fischer	ORG
fsr-3722	330	2	j. 1980	ORG
fsr-3722	331	1	12	CARDINAL
fsr-3722	332	1	w. v.	PERSON
fsr-3722	332	2	t. h. mcinish	PERSON
fsr-3722	333	1	1985	DATE
fsr-3722	334	1	premia	ORG
fsr-3722	334	2	9	CARDINAL
fsr-3722	334	3	157	CARDINAL
fsr-3722	335	1	73	CARDINAL
fsr-3722	335	2	w. h.	PERSON
fsr-3722	335	3	j. e. smith	PERSON
fsr-3722	335	4	e. w. willis	PERSON
fsr-3722	335	5	w. a. raabe	PERSON
fsr-3722	335	6	1991	DATE
fsr-3722	336	1	1992	DATE
fsr-3722	336	2	st. paul:	PERSON
fsr-3722	337	1	hsueh	PERSON
fsr-3722	337	2	l. p.	PERSON
fsr-3722	337	3	y. a. liu.	PERSON
fsr-3722	337	4	1990	DATE
fsr-3722	338	1	57	CARDINAL
fsr-3722	338	2	691	CARDINAL
fsr-3722	339	1	kidwell	ORG
fsr-3722	339	2	d. s.	PERSON
fsr-3722	339	3	andt	GPE
fsr-3722	340	1	w. koch	PERSON
fsr-3722	340	2	1983	DATE
fsr-3722	341	1	15	CARDINAL
fsr-3722	341	2	40-55	CARDINAL
fsr-3722	342	1	kidwell	ORG
fsr-3722	342	2	d. s.	PERSON
fsr-3722	342	3	e. h. sorensen	PERSON
fsr-3722	342	4	j. m. wachowicz	PERSON
fsr-3722	343	1	1987	DATE
fsr-3722	344	1	22	CARDINAL
fsr-3722	344	2	299	CARDINAL
fsr-3722	345	1	kochin	PERSON
fsr-3722	345	2	l. a.	PERSON
fsr-3722	345	3	r. w. parks	PERSON
fsr-3722	346	1	1988	DATE
fsr-3722	347	1	43	CARDINAL
fsr-3722	347	2	913	CARDINAL
fsr-3722	348	1	kwan	PERSON
fsr-3722	348	2	c. c. y.	PERSON
fsr-3722	348	3	c. yip	PERSON
fsr-3722	348	4	1987	DATE
fsr-3722	349	1	18	CARDINAL
fsr-3722	349	2	505	CARDINAL
fsr-3722	350	1	kwan	PERSON
fsr-3722	350	2	c. c. y. 1988	PERSON
fsr-3722	351	1	19	CARDINAL
fsr-3722	351	2	682-699	CARDINAL
fsr-3722	352	1	t. h. 1980.	ORG
fsr-3722	353	1	3	CARDINAL
fsr-3722	353	2	129	CARDINAL
fsr-3722	354	1	r. m. 1987	PERSON
fsr-3722	355	1	32	CARDINAL
fsr-3722	355	2	870	CARDINAL
fsr-3722	356	1	petersen	PERSON
fsr-3722	356	2	j. e. 1987	PERSON
fsr-3722	357	1	1986	DATE
fsr-3722	357	2	national tax journal	ORG
fsr-3722	357	3	40	CARDINAL
fsr-3722	357	4	393	CARDINAL
fsr-3722	358	1	petersen	PERSON
fsr-3722	358	2	j. e. 1988	PERSON
fsr-3722	359	1	8	CARDINAL
fsr-3722	359	2	22	CARDINAL
fsr-3722	360	1	c.d. 1987	ORG
fsr-3722	361	1	42	CARDINAL
fsr-3722	361	2	447	CARDINAL
fsr-3722	361	3	porterba	GPE
fsr-3722	361	4	j. m. 1989	PERSON
fsr-3722	363	1	19	CARDINAL
fsr-3722	363	2	537-562	CARDINAL
fsr-3722	364	1	puelz	PERSON
fsr-3722	364	2	a. v.	PERSON
fsr-3722	364	3	r. puelz	PERSON
fsr-3722	364	4	1991	DATE
fsr-3722	365	1	1991	DATE
fsr-3722	365	2	annual	DATE
fsr-3722	365	3	the decision sciences institute	ORG
fsr-3722	365	4	1	CARDINAL
fsr-3722	365	5	138	CARDINAL
fsr-3722	366	1	puelz	PERSON
fsr-3722	366	2	a. v. 1991	PERSON
fsr-3722	367	1	12	CARDINAL
fsr-3722	367	2	23-34	CARDINAL
fsr-3722	368	1	puelz	PERSON
fsr-3722	368	2	a. v.	PERSON
fsr-3722	368	3	s. m. lee.	PERSON
fsr-3722	368	4	1992	DATE
fsr-3722	369	1	38	CARDINAL
fsr-3722	369	2	1186-1200	CARDINAL
fsr-3722	370	1	quandt	ORG
fsr-3722	370	2	r. e. 1966	PERSON
fsr-3722	371	1	10	CARDINAL
fsr-3722	371	2	55	CARDINAL
fsr-3722	372	1	sachs	ORG
fsr-3722	372	2	l. 1982	ORG
fsr-3722	374	1	new york	GPE
fsr-3722	376	1	speer	GPE
fsr-3722	376	2	1987	DATE
fsr-3722	377	1	8	CARDINAL
fsr-3722	377	2	329	CARDINAL