id	sid	eid	entity	type
fsr-3735	1	1	1057-0810(95)90014-4	PRODUCT
fsr-3735	1	2	4	CARDINAL
fsr-3735	1	3	1	CARDINAL
fsr-3735	1	4	9-22	TIME
fsr-3735	1	5	0 1995	DATE
fsr-3735	1	6	jai press inc	ORG
fsr-3735	1	7	1057-0810	DATE
fsr-3735	2	1	james r. hamill joel s. stemberg	PERSON
fsr-3735	5	1	i.	PERSON
fsr-3735	5	2	wilson	ORG
fsr-3735	5	3	1991	DATE
fsr-3735	6	1	1987	DATE
fsr-3735	7	1	congress	ORG
fsr-3735	7	2	1987	DATE
fsr-3735	8	1	1987	DATE
fsr-3735	9	1	1990	DATE
fsr-3735	9	2	congress	ORG
fsr-3735	9	3	1987	DATE
fsr-3735	10	1	1990	DATE
fsr-3735	12	1	james r. hamill l anderson	PERSON
fsr-3735	12	2	university of new mexico	ORG
fsr-3735	12	3	albuquerque	GPE
fsr-3735	13	1	joel s. sternberg l	PERSON
fsr-3735	13	2	university of arizona	ORG
fsr-3735	13	3	tucson	GPE
fsr-3735	13	4	arizona	GPE
fsr-3735	13	5	85721	CARDINAL
fsr-3735	14	1	10	CARDINAL
fsr-3735	14	2	4(l	CARDINAL
fsr-3735	14	3	1995	DATE
fsr-3735	15	1	scholes	PERSON
fsr-3735	15	2	1973	DATE
fsr-3735	20	1	two	CARDINAL
fsr-3735	24	1	two	CARDINAL
fsr-3735	25	1	first	ORDINAL
fsr-3735	26	1	second	ORDINAL
fsr-3735	27	1	1987	DATE
fsr-3735	27	2	congress	ORG
fsr-3735	28	1	1987	DATE
fsr-3735	28	2	zero	CARDINAL
fsr-3735	28	3	amount5	ORG
fsr-3735	29	1	20%	PERCENT
fsr-3735	29	2	1990	DATE
fsr-3735	29	3	10%	PERCENT
fsr-3735	32	1	11	CARDINAL
fsr-3735	38	1	opm	FAC
fsr-3735	39	1	opm	ORG
fsr-3735	40	1	opm	FAC
fsr-3735	40	2	n(&	ORG
fsr-3735	40	3	1	CARDINAL
fsr-3735	43	1	annual	DATE
fsr-3735	44	1	n(q	PERSON
fsr-3735	45	1	1	CARDINAL
fsr-3735	46	1	n(q	PERSON
fsr-3735	47	1	n(d	PERSON
fsr-3735	48	1	first	ORDINAL
fsr-3735	48	2	1	CARDINAL
fsr-3735	49	1	opm	ORG
fsr-3735	50	1	opm	FAC
fsr-3735	52	1	12	CARDINAL
fsr-3735	52	2	4	CARDINAL
fsr-3735	52	3	1) 1995	DATE
fsr-3735	53	1	opm	ORG
fsr-3735	58	1	second	ORDINAL
fsr-3735	58	2	opm	FAC
fsr-3735	59	1	european	NORP
fsr-3735	61	1	u.s.	GPE
fsr-3735	61	2	treasury	ORG
fsr-3735	63	1	annual	DATE
fsr-3735	64	1	annual	DATE
fsr-3735	75	1	13	CARDINAL
fsr-3735	76	1	annual	DATE
fsr-3735	79	1	opm	FAC
fsr-3735	86	1	opm	PRODUCT
fsr-3735	88	1	10%	PERCENT
fsr-3735	88	2	opm	ORG
fsr-3735	89	1	opm	LOC
fsr-3735	89	2	two	CARDINAL
fsr-3735	90	1	first	ORDINAL
fsr-3735	90	2	less than 10%	PERCENT
fsr-3735	91	1	opm	ORG
fsr-3735	92	1	second	ORDINAL
fsr-3735	93	1	opm	ORG
fsr-3735	94	1	opm	ORG
fsr-3735	95	1	opm	LOC
fsr-3735	96	1	120%	PERCENT
fsr-3735	96	2	section 1274 of the internal revenue	LAW
fsr-3735	99	1	three	CARDINAL
fsr-3735	99	2	14	CARDINAL
fsr-3735	99	3	4(l	CARDINAL
fsr-3735	99	4	1995	DATE
fsr-3735	99	5	120%	PERCENT
fsr-3735	102	1	1	CARDINAL
fsr-3735	102	2	opm	ORG
fsr-3735	102	3	120%	PERCENT
fsr-3735	102	4	opm	ORG
fsr-3735	102	5	20%	PERCENT
fsr-3735	102	6	30%	PERCENT
fsr-3735	102	7	40%	PERCENT
fsr-3735	102	8	1 10.0	CARDINAL
fsr-3735	102	9	6.6	CARDINAL
fsr-3735	102	10	12.9	CARDINAL
fsr-3735	102	11	17.4	CARDINAL
fsr-3735	102	12	10.0	CARDINAL
fsr-3735	102	13	14.1	CARDINAL
fsr-3735	102	14	14.5	CARDINAL
fsr-3735	102	15	14.6	CARDINAL
fsr-3735	102	16	19.9	CARDINAL
fsr-3735	102	17	10.0	CARDINAL
fsr-3735	102	18	14.0	CARDINAL
fsr-3735	102	19	13.5	CARDINAL
fsr-3735	102	20	12.9	CARDINAL
fsr-3735	102	21	17.6	CARDINAL
fsr-3735	102	22	7.0	CARDINAL
fsr-3735	102	23	11.6	CARDINAL
fsr-3735	102	24	6.6	CARDINAL
fsr-3735	102	25	10.9	CARDINAL
fsr-3735	102	26	10.0	CARDINAL
fsr-3735	102	27	8.4	CARDINAL
fsr-3735	102	28	4.7	CARDINAL
fsr-3735	102	29	4.3	CARDINAL
fsr-3735	102	30	4.6	CARDINAL
fsr-3735	102	31	6.2	CARDINAL
fsr-3735	102	32	10.0	CARDINAL
fsr-3735	102	33	10.0	CARDINAL
fsr-3735	102	34	1.4	CARDINAL
fsr-3735	102	35	2.4 3.2	CARDINAL
fsr-3735	102	36	1.5	CARDINAL
fsr-3735	102	37	1	CARDINAL
fsr-3735	102	38	2	CARDINAL
fsr-3735	102	39	annual	DATE
fsr-3735	103	1	less than .10	MONEY
fsr-3735	104	1	2	CARDINAL
fsr-3735	105	1	2	CARDINAL
fsr-3735	107	1	120%	PERCENT
fsr-3735	107	2	10%	PERCENT
fsr-3735	109	1	10%	PERCENT
fsr-3735	109	2	8.33%	PERCENT
fsr-3735	109	3	zero	CARDINAL
fsr-3735	110	1	20%	PERCENT
fsr-3735	110	2	30%	PERCENT
fsr-3735	110	3	40%	PERCENT
fsr-3735	111	1	a.	PERSON
fsr-3735	111	2	120%	PERCENT
fsr-3735	111	3	zero	CARDINAL
fsr-3735	112	1	4	CARDINAL
fsr-3735	113	1	20%	PERCENT
fsr-3735	113	2	+ 30%	PERCENT
fsr-3735	113	3	40%	PERCENT
fsr-3735	113	4	1	CARDINAL
fsr-3735	113	5	10%	PERCENT
fsr-3735	113	6	8.33%	PERCENT
fsr-3735	113	7	16	CARDINAL
fsr-3735	113	8	4	CARDINAL
fsr-3735	113	9	1) 1995	DATE
fsr-3735	113	10	2	CARDINAL
fsr-3735	113	11	opm	ORG
fsr-3735	113	12	100%	PERCENT
fsr-3735	113	13	opm	ORG
fsr-3735	113	14	20%	PERCENT
fsr-3735	113	15	30%	PERCENT
fsr-3735	113	16	40%	PERCENT
fsr-3735	114	1	1 10.0	CARDINAL
fsr-3735	114	2	14.7	CARDINAL
fsr-3735	114	3	2	CARDINAL
fsr-3735	114	4	10.0	CARDINAL
fsr-3735	114	5	11.2	CARDINAL
fsr-3735	114	6	16.5	CARDINAL
fsr-3735	114	7	12.1	CARDINAL
fsr-3735	114	8	17.7	CARDINAL
fsr-3735	114	9	12.7	CARDINAL
fsr-3735	114	10	18.5	CARDINAL
fsr-3735	114	11	10.0	CARDINAL
fsr-3735	114	12	13.1	CARDINAL
fsr-3735	114	13	10.0	CARDINAL
fsr-3735	114	14	13.4	CARDINAL
fsr-3735	114	15	19.2	CARDINAL
fsr-3735	114	16	24.7	CARDINAL
fsr-3735	114	17	19.2	CARDINAL
fsr-3735	114	18	24.6	CARDINAL
fsr-3735	114	19	13.6	CARDINAL
fsr-3735	114	20	19.2	CARDINAL
fsr-3735	114	21	13.7	CARDINAL
fsr-3735	114	22	19.1	CARDINAL
fsr-3735	114	23	13.7	CARDINAL
fsr-3735	114	24	13.7	CARDINAL
fsr-3735	114	25	18.7	CARDINAL
fsr-3735	114	26	13.7	CARDINAL
fsr-3735	114	27	12.3	CARDINAL
fsr-3735	114	28	18.3	CARDINAL
fsr-3735	114	29	18.1	CARDINAL
fsr-3735	114	30	13.0	CARDINAL
fsr-3735	114	31	13.4	CARDINAL
fsr-3735	114	32	17.6	CARDINAL
fsr-3735	114	33	13.7	CARDINAL
fsr-3735	114	34	13.6	CARDINAL
fsr-3735	114	35	17.4	CARDINAL
fsr-3735	114	36	13.6	CARDINAL
fsr-3735	114	37	17.2	CARDINAL
fsr-3735	114	38	20.5	CARDINAL
fsr-3735	114	39	13.6	CARDINAL
fsr-3735	114	40	17.1	CARDINAL
fsr-3735	114	41	14.4	CARDINAL
fsr-3735	114	42	13.6	CARDINAL
fsr-3735	114	43	16.9	CARDINAL
fsr-3735	114	44	14.6	CARDINAL
fsr-3735	114	45	13.6	CARDINAL
fsr-3735	114	46	16.8	CARDINAL
fsr-3735	114	47	19.5	CARDINAL
fsr-3735	114	48	14.8	CARDINAL
fsr-3735	114	49	13.7	CARDINAL
fsr-3735	114	50	16.6	CARDINAL
fsr-3735	114	51	13.7	CARDINAL
fsr-3735	114	52	16.5	CARDINAL
fsr-3735	114	53	18.7	CARDINAL
fsr-3735	114	54	15.3	CARDINAL
fsr-3735	114	55	13.8	CARDINAL
fsr-3735	114	56	16.3	CARDINAL
fsr-3735	114	57	18.5	CARDINAL
fsr-3735	114	58	15.5	CARDINAL
fsr-3735	114	59	13.9	CARDINAL
fsr-3735	114	60	15.6	CARDINAL
fsr-3735	114	61	13.9	CARDINAL
fsr-3735	114	62	16.2	CARDINAL
fsr-3735	114	63	14.0	CARDINAL
fsr-3735	114	64	16.1	CARDINAL
fsr-3735	114	65	14.1	CARDINAL
fsr-3735	114	66	17.8	CARDINAL
fsr-3735	114	67	14.2	CARDINAL
fsr-3735	114	68	16.0	CARDINAL
fsr-3735	114	69	15.9	CARDINAL
fsr-3735	114	70	14.3	CARDINAL
fsr-3735	114	71	16.0 17.5	CARDINAL
fsr-3735	115	1	10%	PERCENT
fsr-3735	116	1	1	CARDINAL
fsr-3735	116	2	opm	PRODUCT
fsr-3735	116	3	1.4%	PERCENT
fsr-3735	116	4	19.9%	PERCENT
fsr-3735	117	1	20%),13	CARDINAL
fsr-3735	117	2	opm	FAC
fsr-3735	117	3	10%	PERCENT
fsr-3735	118	1	opm	ORG
fsr-3735	118	2	1	CARDINAL
fsr-3735	119	1	less than 10%	PERCENT
fsr-3735	119	2	600%	PERCENT
fsr-3735	119	3	opm	PRODUCT
fsr-3735	120	1	30%	PERCENT
fsr-3735	120	2	opm	ORG
fsr-3735	120	3	10%	PERCENT
fsr-3735	120	4	13.3 years	DATE
fsr-3735	120	5	less than 10%	PERCENT
fsr-3735	121	1	17	CARDINAL
fsr-3735	121	2	8 91011121311151617181920212223252526272829303132	DATE
fsr-3735	121	3	20%	PERCENT
fsr-3735	121	4	+ 30%	PERCENT
fsr-3735	121	5	+ 40%	PERCENT
fsr-3735	121	6	2	CARDINAL
fsr-3735	121	7	8.33%	PERCENT
fsr-3735	121	8	8.33%	PERCENT
fsr-3735	121	9	more than 30%	PERCENT
fsr-3735	121	10	opm	FAC
fsr-3735	121	11	more than 300%	PERCENT
fsr-3735	122	1	40%	PERCENT
fsr-3735	122	2	opm	ORG
fsr-3735	123	1	opm	ORG
fsr-3735	123	2	13.3 years	DATE
fsr-3735	123	3	30%	PERCENT
fsr-3735	123	4	17.9 years	DATE
fsr-3735	123	5	40%	PERCENT
fsr-3735	124	1	1	CARDINAL
fsr-3735	125	1	afx	ORG
fsr-3735	126	1	less than 10 years	DATE
fsr-3735	126	2	less than 10%	PERCENT
fsr-3735	127	1	less than 10 years	DATE
fsr-3735	128	1	2	CARDINAL
fsr-3735	128	2	opm	ORG
fsr-3735	128	3	10%	PERCENT
fsr-3735	128	4	20%	PERCENT
fsr-3735	128	5	two years	DATE
fsr-3735	129	1	less than 10 years	DATE
fsr-3735	129	2	opm	ORG
fsr-3735	130	1	2	CARDINAL
fsr-3735	131	1	18	CARDINAL
fsr-3735	131	2	4	CARDINAL
fsr-3735	131	3	1) 1995	DATE
fsr-3735	131	4	zero	CARDINAL
fsr-3735	131	5	zero	CARDINAL
fsr-3735	132	1	10%	PERCENT
fsr-3735	132	2	one	CARDINAL
fsr-3735	133	1	3	CARDINAL
fsr-3735	133	2	zero	CARDINAL
fsr-3735	133	3	opm	ORG
fsr-3735	133	4	10%	PERCENT
fsr-3735	134	1	opm	ORG
fsr-3735	135	1	3	CARDINAL
fsr-3735	136	1	3	CARDINAL
fsr-3735	136	2	opm	ORG
fsr-3735	136	3	zero	CARDINAL
fsr-3735	136	4	opm	ORG
fsr-3735	136	5	1 2	CARDINAL
fsr-3735	136	6	32	CARDINAL
fsr-3735	136	7	20%	PERCENT
fsr-3735	136	8	10.0	CARDINAL
fsr-3735	136	9	31.7	CARDINAL
fsr-3735	136	10	48.7	CARDINAL
fsr-3735	136	11	45.8	CARDINAL
fsr-3735	136	12	57.6	CARDINAL
fsr-3735	136	13	61.4	CARDINAL
fsr-3735	136	14	65.0	CARDINAL
fsr-3735	136	15	78.2	CARDINAL
fsr-3735	136	16	81.9	CARDINAL
fsr-3735	136	17	87.7	CARDINAL
fsr-3735	136	18	88.8	CARDINAL
fsr-3735	136	19	86.8	CARDINAL
fsr-3735	136	20	92.4	CARDINAL
fsr-3735	136	21	90.4	CARDINAL
fsr-3735	136	22	94.3	CARDINAL
fsr-3735	136	23	91.1	CARDINAL
fsr-3735	136	24	94.8	CARDINAL
fsr-3735	136	25	95.3	CARDINAL
fsr-3735	136	26	92.4 30%	PERCENT
fsr-3735	136	27	30.9	CARDINAL
fsr-3735	136	28	36.8	CARDINAL
fsr-3735	136	29	54.9	CARDINAL
fsr-3735	136	30	76.3	CARDINAL
fsr-3735	136	31	86.4	CARDINAL
fsr-3735	136	32	89.3	CARDINAL
fsr-3735	136	33	92.8	CARDINAL
fsr-3735	136	34	93.3 f%	QUANTITY
fsr-3735	136	35	19.4	CARDINAL
fsr-3735	136	36	36.3	CARDINAL
fsr-3735	136	37	60.7	CARDINAL
fsr-3735	136	38	67.2	CARDINAL
fsr-3735	136	39	70.0	CARDINAL
fsr-3735	136	40	74.9	CARDINAL
fsr-3735	136	41	91.0	CARDINAL
fsr-3735	136	42	91.7	CARDINAL
fsr-3735	136	43	94.0	CARDINAL
fsr-3735	136	44	94.5	CARDINAL
fsr-3735	136	45	95.0	CARDINAL
fsr-3735	136	46	19	CARDINAL
fsr-3735	136	47	3 90% s 80%	PERCENT
fsr-3735	136	48	2 8 70%	PERCENT
fsr-3735	137	1	60%	PERCENT
fsr-3735	137	2	5 8 50%	PERCENT
fsr-3735	137	3	40% %	PERCENT
fsr-3735	137	4	30%	PERCENT
fsr-3735	137	5	20%	PERCENT
fsr-3735	137	6	10%	PERCENT
fsr-3735	137	7	0%	PERCENT
fsr-3735	137	8	61	CARDINAL
fsr-3735	140	1	20%	PERCENT
fsr-3735	141	1	30%	PERCENT
fsr-3735	141	2	+ 40%	PERCENT
fsr-3735	141	3	3	CARDINAL
fsr-3735	141	4	0%	PERCENT
fsr-3735	141	5	8.33%	PERCENT
fsr-3735	141	6	1	CARDINAL
fsr-3735	141	7	2	CARDINAL
fsr-3735	141	8	two	CARDINAL
fsr-3735	144	1	10%	PERCENT
fsr-3735	144	2	first	ORDINAL
fsr-3735	144	3	zero	CARDINAL
fsr-3735	145	1	8.33%	PERCENT
fsr-3735	145	2	2	CARDINAL
fsr-3735	145	3	approximately 15%	PERCENT
fsr-3735	146	1	3	CARDINAL
fsr-3735	147	1	100%	PERCENT
fsr-3735	147	2	3	CARDINAL
fsr-3735	148	1	1990	DATE
fsr-3735	150	1	opm	ORG
fsr-3735	150	2	less than 10%	PERCENT
fsr-3735	151	1	20%	PERCENT
fsr-3735	152	1	opm	ORG
fsr-3735	152	2	20	CARDINAL
fsr-3735	152	3	4	CARDINAL
fsr-3735	152	4	1) 1995	DATE
fsr-3735	152	5	70%	PERCENT
fsr-3735	153	1	50%	PERCENT
fsr-3735	153	2	8 40%	PERCENT
fsr-3735	153	3	1 2	DATE
fsr-3735	153	4	0%	PERCENT
fsr-3735	153	5	+ 8.33%	PERCENT
fsr-3735	153	6	+ 10%	PERCENT
fsr-3735	153	7	4	CARDINAL
fsr-3735	153	8	10%	PERCENT
fsr-3735	154	1	opm	ORG
fsr-3735	155	1	opm	ORG
fsr-3735	157	1	4	CARDINAL
fsr-3735	157	2	10%	PERCENT
fsr-3735	157	3	opm	ORG
fsr-3735	159	1	four years	DATE
fsr-3735	159	2	10%	PERCENT
fsr-3735	159	3	opm	ORG
fsr-3735	161	1	10%	PERCENT
fsr-3735	161	2	4	CARDINAL
fsr-3735	161	3	less than 10%	PERCENT
fsr-3735	161	4	2 1 years	DATE
fsr-3735	162	1	120%	PERCENT
fsr-3735	163	1	10%	PERCENT
fsr-3735	164	1	4	CARDINAL
fsr-3735	164	2	first	ORDINAL
fsr-3735	165	1	1-3	CARDINAL
fsr-3735	166	1	21	CARDINAL
fsr-3735	166	2	two	CARDINAL
fsr-3735	167	1	first	ORDINAL
fsr-3735	167	2	opm	PRODUCT
fsr-3735	169	1	4	CARDINAL
fsr-3735	172	1	second	ORDINAL
fsr-3735	173	1	opm	ORG
fsr-3735	174	1	european	NORP
fsr-3735	176	1	l-3	ORG
fsr-3735	177	1	opm	ORG
fsr-3735	179	1	10%	PERCENT
fsr-3735	180	1	opm	ORG
fsr-3735	181	1	1	CARDINAL
fsr-3735	181	2	leland & pyle	ORG
fsr-3735	181	3	1977	DATE
fsr-3735	182	1	2.	CARDINAL
fsr-3735	182	2	100%	PERCENT
fsr-3735	184	1	3	CARDINAL
fsr-3735	185	1	third	ORDINAL
fsr-3735	186	1	4	CARDINAL
fsr-3735	189	1	22	CARDINAL
fsr-3735	189	2	4(l	CARDINAL
fsr-3735	189	3	1995	DATE
fsr-3735	190	1	5	CARDINAL
fsr-3735	190	2	congress	ORG
fsr-3735	191	1	congress	ORG
fsr-3735	192	1	6	CARDINAL
fsr-3735	193	1	20%	PERCENT
fsr-3735	193	2	5425	DATE
fsr-3735	193	3	august 1,1990	DATE
fsr-3735	193	4	first	ORDINAL
fsr-3735	194	1	senate	ORG
fsr-3735	194	2	s. 3 1 i3 (	FAC
fsr-3735	194	3	september 26, 1990	DATE
fsr-3735	194	4	10%	PERCENT
fsr-3735	194	5	s. 3209 (	ORG
fsr-3735	194	6	october 13, 1990	DATE
fsr-3735	195	1	congress	ORG
fsr-3735	195	2	october 27, 1990	DATE
fsr-3735	195	3	10%	PERCENT
fsr-3735	196	1	7	CARDINAL
fsr-3735	197	1	8	CARDINAL
fsr-3735	200	1	9	CARDINAL
fsr-3735	201	1	one	CARDINAL
fsr-3735	202	1	1	CARDINAL
fsr-3735	203	1	n(d	PERSON
fsr-3735	203	2	zero	CARDINAL
fsr-3735	204	1	io	ORG
fsr-3735	206	1	1	CARDINAL
fsr-3735	206	2	i.	PERSON
fsr-3735	207	1	12	CARDINAL
fsr-3735	208	1	100%	PERCENT
fsr-3735	210	1	13	CARDINAL
fsr-3735	211	1	one	CARDINAL
fsr-3735	211	2	20%	PERCENT
fsr-3735	211	3	one year	DATE
fsr-3735	211	4	20%	PERCENT
fsr-3735	211	5	1.2	CARDINAL
fsr-3735	211	6	20%	PERCENT
fsr-3735	213	1	= va/ue(ro	ORG
fsr-3735	214	1	1.21	CARDINAL
fsr-3735	215	1	14	CARDINAL
fsr-3735	219	1	m. (	PERSON
fsr-3735	219	2	1973	DATE
fsr-3735	221	1	637-654	CARDINAL
fsr-3735	223	1	1990	DATE
fsr-3735	223	2	april 20	DATE
fsr-3735	225	1	jcs-134’0	ORG
fsr-3735	226	1	leland	PERSON
fsr-3735	226	2	h., & pyle	ORG
fsr-3735	226	3	1977	DATE
fsr-3735	227	1	intermedia tion	ORG
fsr-3735	228	1	32(may	CARDINAL
fsr-3735	228	2	371	CARDINAL
fsr-3735	229	1	r.c.	PERSON
fsr-3735	229	2	1973	DATE
fsr-3735	231	1	bell journal of economics	ORG
fsr-3735	231	2	141-183	CARDINAL
fsr-3735	232	1	irs	ORG
fsr-3735	232	2	91	DATE
fsr-3735	232	3	fba	ORG
fsr-3735	233	1	1991	DATE
fsr-3735	234	1	1044-1045	CARDINAL
fsr-3735	235	1	wilson	ORG
fsr-3735	235	2	1991	DATE
fsr-3735	237	1	the journal of	ORG
fsr-3735	237	2	rhe american	NORP
fsr-3735	237	3	13(fall	DATE
fsr-3735	237	4	64	CARDINAL