id	sid	eid	entity	type
ftr-1852	1	1	florida	GPE
ftr-1852	1	2	5 2001	DATE
ftr-1852	1	3	2	CARDINAL
ftr-1852	1	4	the year 2000	DATE
ftr-1852	1	5	ira b. shepard martin j. mcmahon	PERSON
ftr-1852	1	6	jr.	PERSON
ftr-1852	2	1	1	CARDINAL
ftr-1852	2	2	111	CARDINAL
ftr-1852	2	3	111	CARDINAL
ftr-1852	2	4	117	CARDINAL
ftr-1852	2	5	117 d. year	DATE
ftr-1852	2	6	119 ii	CARDINAL
ftr-1852	4	1	121	CARDINAL
ftr-1852	5	1	121	CARDINAL
ftr-1852	5	2	123	CARDINAL
ftr-1852	5	3	134	CARDINAL
ftr-1852	5	4	d.	NORP
ftr-1852	5	5	135	CARDINAL
ftr-1852	5	6	e. depreciation &amortization	ORG
ftr-1852	5	7	138 f. credits	PERSON
ftr-1852	5	8	139	CARDINAL
ftr-1852	5	9	140	CARDINAL
ftr-1852	5	10	146	CARDINAL
ftr-1852	6	1	147	CARDINAL
ftr-1852	7	1	151	CARDINAL
ftr-1852	7	2	151	CARDINAL
ftr-1852	8	1	156	CARDINAL
ftr-1852	8	2	157	CARDINAL
ftr-1852	8	3	161	CARDINAL
ftr-1852	8	4	section 1042	LAW
ftr-1852	8	5	165	CARDINAL
ftr-1852	8	6	165	CARDINAL
ftr-1852	8	7	165	CARDINAL
ftr-1852	9	1	168	CARDINAL
ftr-1852	10	1	170	CARDINAL
ftr-1852	10	2	a.	PERSON
ftr-1852	10	3	170	CARDINAL
ftr-1852	10	4	172 vi.	PERSON
ftr-1852	10	5	181	CARDINAL
ftr-1852	10	6	181	CARDINAL
ftr-1852	10	7	182	CARDINAL
ftr-1852	10	8	185	CARDINAL
ftr-1852	11	1	187	CARDINAL
ftr-1852	11	2	university of houston law center	ORG
ftr-1852	13	1	university of florida	ORG
ftr-1852	13	2	fredric g. levin college	PERSON
ftr-1852	14	1	109	CARDINAL
ftr-1852	14	2	110	CARDINAL
ftr-1852	14	3	florida	GPE
ftr-1852	14	4	5:2	CARDINAL
ftr-1852	14	5	192	CARDINAL
ftr-1852	14	6	f. section 482	PERSON
ftr-1852	14	7	196	CARDINAL
ftr-1852	14	8	196	CARDINAL
ftr-1852	15	1	203	CARDINAL
ftr-1852	15	2	203	CARDINAL
ftr-1852	15	3	203	CARDINAL
ftr-1852	15	4	205	CARDINAL
ftr-1852	16	1	211	CARDINAL
ftr-1852	16	2	211	CARDINAL
ftr-1852	16	3	223	CARDINAL
ftr-1852	16	4	225	CARDINAL
ftr-1852	16	5	225	CARDINAL
ftr-1852	16	6	226	CARDINAL
ftr-1852	16	7	229	CARDINAL
ftr-1852	16	8	229 b. discovery	QUANTITY
ftr-1852	16	9	231	CARDINAL
ftr-1852	16	10	233	CARDINAL
ftr-1852	16	11	d.	NORP
ftr-1852	16	12	233	CARDINAL
ftr-1852	16	13	e. liens	PERSON
ftr-1852	16	14	234	CARDINAL
ftr-1852	16	15	236	CARDINAL
ftr-1852	16	16	g. m iscellaneous	PERSON
ftr-1852	16	17	240	CARDINAL
ftr-1852	16	18	243	CARDINAL
ftr-1852	17	1	243	CARDINAL
ftr-1852	17	2	the internal revenue service	ORG
ftr-1852	17	3	the year	DATE
ftr-1852	17	4	2000.1	CARDINAL
ftr-1852	21	1	i. accounting a. accounting methods	ORG
ftr-1852	21	2	1	CARDINAL
ftr-1852	23	1	p.c.	GPE
ftr-1852	23	2	113	CARDINAL
ftr-1852	23	3	376	DATE
ftr-1852	23	4	1999	DATE
ftr-1852	23	5	11-6	CARDINAL
ftr-1852	25	1	1.471-1	CARDINAL
ftr-1852	27	1	wilkinson-beane, inc.	PERSON
ftr-1852	28	1	t. c.	PERSON
ftr-1852	29	1	1969-79	DATE
ftr-1852	29	2	420	CARDINAL
ftr-1852	29	3	352	CARDINAL
ftr-1852	29	4	1st	ORDINAL
ftr-1852	30	1	1970	DATE
ftr-1852	33	1	74-279	CARDINAL
ftr-1852	33	2	1974-1	DATE
ftr-1852	33	3	110 1	DATE
ftr-1852	34	1	the past year	DATE
ftr-1852	35	1	one	CARDINAL
ftr-1852	35	2	the year 2000	DATE
ftr-1852	35	3	aba tax section midyear meeting	ORG
ftr-1852	35	4	american institute on federal taxation	ORG
ftr-1852	35	5	american petroleum institute	ORG
ftr-1852	35	6	denver tax institute	ORG
ftr-1852	35	7	houston bar association tax section	ORG
ftr-1852	35	8	university ofmontana tax institute, university ofnorth carolina tax institute	ORG
ftr-1852	35	9	texas	GPE
ftr-1852	35	10	tennessee tax institute	ORG
ftr-1852	35	11	texas	GPE
ftr-1852	35	12	austin chapter	ORG
ftr-1852	35	13	university of texas	ORG
ftr-1852	35	14	annual	DATE
ftr-1852	35	15	tulane tax institute, university of virginia	ORG
ftr-1852	35	16	wednesday	DATE
ftr-1852	35	17	houston	GPE
ftr-1852	35	18	william & mary	ORG
ftr-1852	36	1	2001	DATE
ftr-1852	36	2	florida	GPE
ftr-1852	37	1	laro	PERSON
ftr-1852	38	1	26%	PERCENT
ftr-1852	39	1	162.2	CARDINAL
ftr-1852	41	1	two-week	DATE
ftr-1852	42	1	halpern	PERSON
ftr-1852	42	2	halpern	PERSON
ftr-1852	44	1	1.162-3	CARDINAL
ftr-1852	44	2	the taxable year	DATE
ftr-1852	45	1	halpern	PERSON
ftr-1852	45	2	wilkinson-beane inc.	ORG
ftr-1852	46	1	420	CARDINAL
ftr-1852	46	2	352	CARDINAL
ftr-1852	46	3	1st	ORDINAL
ftr-1852	46	4	1970	DATE
ftr-1852	46	5	t. c.	GPE
ftr-1852	47	1	1969-79	DATE
ftr-1852	48	1	a.	PERSON
ftr-1852	50	1	t. c.	PERSON
ftr-1852	50	2	2000	CARDINAL
ftr-1852	51	1	p. c.	PERSON
ftr-1852	52	1	b.	PERSON
ftr-1852	52	2	irs	ORG
ftr-1852	53	1	2000-05	CARDINAL
ftr-1852	53	2	4/27/00	CARDINAL
ftr-1852	54	1	irs	ORG
ftr-1852	54	2	2	CARDINAL
ftr-1852	54	3	hospital corp.	ORG
ftr-1852	54	4	america	GPE
ftr-1852	56	1	107	CARDINAL
ftr-1852	56	2	116	CARDINAL
ftr-1852	57	1	5:2	CARDINAL
ftr-1852	57	2	p.c.	GPE
ftr-1852	58	1	1.471-1	CARDINAL
ftr-1852	61	1	1.162-3	CARDINAL
ftr-1852	61	2	the year	DATE
ftr-1852	62	1	2	CARDINAL
ftr-1852	63	1	racmp enterprises, inc.	ORG
ftr-1852	64	1	114	CARDINAL
ftr-1852	64	2	211	CARDINAL
ftr-1852	64	3	2000	DATE
ftr-1852	66	1	10	CARDINAL
ftr-1852	66	2	parr	PERSON
ftr-1852	68	1	galedrige construction, inc.	ORG
ftr-1852	68	2	t. c.	PERSON
ftr-1852	68	3	1997-240	DATE
ftr-1852	71	1	1.471-1	CARDINAL
ftr-1852	71	2	p.c.	GPE
ftr-1852	73	1	0	CARDINAL
ftr-1852	73	2	1	CARDINAL
ftr-1852	73	3	2	CARDINAL
ftr-1852	73	4	3	CARDINAL
ftr-1852	73	5	4	CARDINAL
ftr-1852	73	6	200o1	CARDINAL
ftr-1852	73	7	florida	GPE
ftr-1852	73	8	5	CARDINAL
ftr-1852	74	1	halpern	PERSON
ftr-1852	74	2	french	NORP
ftr-1852	77	1	3	CARDINAL
ftr-1852	79	1	von euw & l.j.	ORG
ftr-1852	79	2	nunes trucking, inc.	ORG
ftr-1852	80	1	t. c.	PERSON
ftr-1852	80	2	2000	CARDINAL
ftr-1852	82	1	racmp industries, inc.	ORG
ftr-1852	83	1	4	CARDINAL
ftr-1852	85	1	jim turin & sons, inc.	ORG
ftr-1852	86	1	219	CARDINAL
ftr-1852	86	2	1103	CARDINAL
ftr-1852	86	3	9th	ORDINAL
ftr-1852	86	4	2000	DATE
ftr-1852	88	1	galedridge construction inc.	ORG
ftr-1852	88	2	von euw & nunes trucking, inc	ORG
ftr-1852	88	3	5	CARDINAL
ftr-1852	88	4	irs	ORG
ftr-1852	88	5	first	ORDINAL
ftr-1852	89	1	vandra bros. construction co., inc.	ORG
ftr-1852	90	1	t. c.	PERSON
ftr-1852	90	2	2000	CARDINAL
ftr-1852	90	3	233	CARDINAL
ftr-1852	92	1	6	CARDINAL
ftr-1852	93	1	yesterday	DATE
ftr-1852	93	2	today	DATE
ftr-1852	93	3	tomorrow	DATE
ftr-1852	94	1	smith v. commissioner	PERSON
ftr-1852	94	2	t. c.	PERSON
ftr-1852	94	3	2000	CARDINAL
ftr-1852	94	4	353	CARDINAL
ftr-1852	96	1	wells	PERSON
ftr-1852	96	2	5:2	CARDINAL
ftr-1852	96	3	reg	CARDINAL
ftr-1852	97	1	1.471-1	CARDINAL
ftr-1852	98	1	racmp enterprises, inc.	ORG
ftr-1852	99	1	7	CARDINAL
ftr-1852	99	2	irs	ORG
ftr-1852	99	3	between $1million and $5 million	MONEY
ftr-1852	100	1	proc	PERSON
ftr-1852	101	1	2000-22	DATE
ftr-1852	103	1	$1 million	MONEY
ftr-1852	104	1	1.448-1t(f)(2)(iv	CARDINAL
ftr-1852	106	1	1.162-3	CARDINAL
ftr-1852	109	1	proc	PERSON
ftr-1852	110	1	2000-22	DATE
ftr-1852	110	2	12/16/99	DATE
ftr-1852	110	3	a. modified	PERSON
ftr-1852	111	1	proc	PERSON
ftr-1852	112	1	2001-10, 2001	DATE
ftr-1852	112	2	2	CARDINAL
ftr-1852	112	3	287	CARDINAL
ftr-1852	112	4	proc	PERSON
ftr-1852	113	1	2000-22	DATE
ftr-1852	115	1	1.162-3	CARDINAL
ftr-1852	115	2	proc	PERSON
ftr-1852	116	1	2001-10	DATE
ftr-1852	117	1	5.07	CARDINAL
ftr-1852	117	2	471	CARDINAL
ftr-1852	118	1	8	CARDINAL
ftr-1852	119	1	only two	CARDINAL
ftr-1852	122	1	115	CARDINAL
ftr-1852	122	2	1 (2000	CARDINAL
ftr-1852	123	1	the tax court	ORG
ftr-1852	124	1	1.460-6(c)(2)(vi	DATE
ftr-1852	124	2	20011	DATE
ftr-1852	124	3	florida	GPE
ftr-1852	124	4	460	PRODUCT
ftr-1852	125	1	congress	ORG
ftr-1852	125	2	460	PRODUCT
ftr-1852	125	3	9	CARDINAL
ftr-1852	126	1	8929	DATE
ftr-1852	126	2	66	CARDINAL
ftr-1852	126	3	2219	CARDINAL
ftr-1852	126	4	1/10/0 1	DATE
ftr-1852	127	1	treasury	ORG
ftr-1852	128	1	1.460-1	CARDINAL
ftr-1852	128	2	1.460-6	DATE
ftr-1852	128	3	460	PRODUCT
ftr-1852	129	1	reg-20815691	DATE
ftr-1852	129	2	64	CARDINAL
ftr-1852	129	3	24096	DATE
ftr-1852	129	4	5/5/99	DATE
ftr-1852	130	1	263a	CARDINAL
ftr-1852	132	1	first	ORDINAL
ftr-1852	132	2	the year	DATE
ftr-1852	135	1	10	CARDINAL
ftr-1852	135	2	one	CARDINAL
ftr-1852	135	3	spanky	PERSON
ftr-1852	135	4	first	ORDINAL
ftr-1852	136	1	fpl group, inc.	ORG
ftr-1852	137	1	115 t.c	QUANTITY
ftr-1852	137	2	554	CARDINAL
ftr-1852	137	3	2000	DATE
ftr-1852	138	1	fpl	ORG
ftr-1852	138	2	ferc	ORG
ftr-1852	138	3	fpl	ORG
ftr-1852	140	1	1.167(a)-11	CARDINAL
ftr-1852	140	2	fpl	ORG
ftr-1852	141	1	first	ORDINAL
ftr-1852	142	1	fpl	ORG
ftr-1852	142	2	fpl	ORG
ftr-1852	143	1	ruwe	PERSON
ftr-1852	144	1	fpl	ORG
ftr-1852	145	1	5:2	CARDINAL
ftr-1852	147	1	irs	ORG
ftr-1852	148	1	1221(a)(8	CARDINAL
ftr-1852	148	2	1999	DATE
ftr-1852	150	1	2	CARDINAL
ftr-1852	150	2	65	CARDINAL
ftr-1852	150	3	f. r. 31841	PERSON
ftr-1852	150	4	5/19/2000	CARDINAL
ftr-1852	152	1	1.472-8	CARDINAL
ftr-1852	153	1	1	CARDINAL
ftr-1852	154	1	1999	DATE
ftr-1852	154	2	453	CARDINAL
ftr-1852	155	1	453(1	CARDINAL
ftr-1852	158	1	congress	ORG
ftr-1852	158	2	pre-1999	PERSON
ftr-1852	159	1	congress	ORG
ftr-1852	160	1	2001	DATE
ftr-1852	160	2	florida	GPE
ftr-1852	161	1	five years	DATE
ftr-1852	161	2	the year	DATE
ftr-1852	161	3	1245	CARDINAL
ftr-1852	161	4	197	CARDINAL
ftr-1852	163	1	2000-26,2000-17	QUANTITY
ftr-1852	164	1	954	CARDINAL
ftr-1852	167	1	0	CARDINAL
ftr-1852	167	2	338(h)(10	CARDINAL
ftr-1852	168	1	0	CARDINAL
ftr-1852	169	1	89	CARDINAL
ftr-1852	169	2	1989-2	DATE
ftr-1852	169	3	100	CARDINAL
ftr-1852	170	1	burnet v. logan	PERSON
ftr-1852	170	2	283	CARDINAL
ftr-1852	170	3	u.s.	GPE
ftr-1852	170	4	404	CARDINAL
ftr-1852	170	5	1931	DATE
ftr-1852	173	1	1.1001-1(a	CARDINAL
ftr-1852	173	2	1.483	CARDINAL
ftr-1852	175	1	2000	DATE
ftr-1852	175	2	12/28/00	CARDINAL
ftr-1852	175	3	1999	DATE
ftr-1852	175	4	453	CARDINAL
ftr-1852	175	5	1999	DATE
ftr-1852	176	1	2	CARDINAL
ftr-1852	176	2	1999	DATE
ftr-1852	176	3	453a(d	CARDINAL
ftr-1852	177	1	one	CARDINAL
ftr-1852	177	2	oid	ORG
ftr-1852	177	3	5:2	CARDINAL
ftr-1852	178	1	the year	DATE
ftr-1852	178	2	453	CARDINAL
ftr-1852	179	1	2000	DATE
ftr-1852	180	1	d. year	ORG
ftr-1852	180	2	1	CARDINAL
ftr-1852	181	1	boylston market3	ORG
ftr-1852	182	1	usfreightways corp.	ORG
ftr-1852	183	1	113 t.c	QUANTITY
ftr-1852	183	2	329	CARDINAL
ftr-1852	183	3	1999	DATE
ftr-1852	184	1	the tax year	DATE
ftr-1852	185	1	nims	PERSON
ftr-1852	185	2	less than 12 months	DATE
ftr-1852	186	1	2	CARDINAL
ftr-1852	186	2	schlumberger technology corp.	ORG
ftr-1852	186	3	v. united states	GPE
ftr-1852	186	4	195	CARDINAL
ftr-1852	186	5	216	CARDINAL
ftr-1852	186	6	5th	ORDINAL
ftr-1852	186	7	1999	DATE
ftr-1852	187	1	swiss	NORP
ftr-1852	188	1	swiss	NORP
ftr-1852	189	1	3	CARDINAL
ftr-1852	190	1	exxon mobil corp.	ORG
ftr-1852	190	2	114	CARDINAL
ftr-1852	190	3	293	CARDINAL
ftr-1852	190	4	2000	DATE
ftr-1852	191	1	22%	PERCENT
ftr-1852	191	2	$928 million	MONEY
ftr-1852	191	3	prudhoe bay	FAC
ftr-1852	192	1	1.46 1-1(a)(2	CARDINAL
ftr-1852	193	1	$111 million	MONEY
ftr-1852	195	1	4	CARDINAL
ftr-1852	195	2	clinton	PERSON
ftr-1852	196	1	thomas v. united states	PERSON
ftr-1852	196	2	213	CARDINAL
ftr-1852	196	3	927	CARDINAL
ftr-1852	196	4	6th	ORDINAL
ftr-1852	196	5	2000	DATE
ftr-1852	197	1	the later year	DATE
ftr-1852	197	2	1993	DATE
ftr-1852	197	3	the earlier year	DATE
ftr-1852	197	4	1992	DATE
ftr-1852	198	1	approximately six weeks	DATE
ftr-1852	199	1	1992	DATE
ftr-1852	200	1	3	CARDINAL
ftr-1852	200	2	131	CARDINAL
ftr-1852	200	3	966	CARDINAL
ftr-1852	200	4	1st	ORDINAL
ftr-1852	200	5	1942	DATE
ftr-1852	201	1	2001	DATE
ftr-1852	201	2	florida	GPE
ftr-1852	201	3	5	CARDINAL
ftr-1852	201	4	american express co.	ORG
ftr-1852	201	5	united states	GPE
ftr-1852	201	6	47	DATE
ftr-1852	203	1	127	CARDINAL
ftr-1852	203	2	2000	DATE
ftr-1852	204	1	1987	DATE
ftr-1852	204	2	annual	DATE
ftr-1852	205	1	1987	DATE
ftr-1852	205	2	91	CARDINAL
ftr-1852	205	3	12-month	DATE
ftr-1852	206	1	71-21	DATE
ftr-1852	206	2	1971-2	DATE
ftr-1852	206	3	549	CARDINAL
ftr-1852	208	1	71	CARDINAL
ftr-1852	210	1	39,434	CARDINAL
ftr-1852	210	2	oct. 25, 1985	DATE
ftr-1852	211	1	gcm	ORG
ftr-1852	212	1	barnett banks	ORG
ftr-1852	212	2	florida	GPE
ftr-1852	212	3	106	CARDINAL
ftr-1852	212	4	103	CARDINAL
ftr-1852	213	1	the barnett banks court	ORG
ftr-1852	214	1	71	CARDINAL
ftr-1852	216	1	6	CARDINAL
ftr-1852	216	2	midamerican energy co.	ORG
ftr-1852	216	3	114	CARDINAL
ftr-1852	216	4	2000	DATE
ftr-1852	217	1	year	DATE
ftr-1852	218	1	florida progress corp.	ORG
ftr-1852	219	1	114	CARDINAL
ftr-1852	219	2	587	CARDINAL
ftr-1852	219	3	2000	DATE
ftr-1852	221	1	newhouse broadcasting corp.	ORG
ftr-1852	222	1	t. c.	PERSON
ftr-1852	222	2	2000	CARDINAL
ftr-1852	224	1	random house	ORG
ftr-1852	224	2	the year	DATE
ftr-1852	226	1	halpern	PERSON
ftr-1852	229	1	5:2	CARDINAL
ftr-1852	229	2	8	CARDINAL
ftr-1852	231	1	keith v. commissioner	PERSON
ftr-1852	231	2	115 t.c	QUANTITY
ftr-1852	231	3	605	CARDINAL
ftr-1852	231	4	2000	DATE
ftr-1852	232	1	monthly	DATE
ftr-1852	234	1	the year	DATE
ftr-1852	237	1	13-2	CARDINAL
ftr-1852	237	2	the year	DATE
ftr-1852	238	1	453	CARDINAL
ftr-1852	239	1	49	CARDINAL
ftr-1852	239	2	289	CARDINAL
ftr-1852	239	3	1967	DATE
ftr-1852	239	4	412 f.2d	MONEY
ftr-1852	239	5	494	CARDINAL
ftr-1852	239	6	6th	ORDINAL
ftr-1852	239	7	1969	DATE
ftr-1852	240	1	1	CARDINAL
ftr-1852	242	1	smith v. commissioner	ORG
ftr-1852	242	2	110 t.c	QUANTITY
ftr-1852	242	3	12	CARDINAL
ftr-1852	242	4	1998	DATE
ftr-1852	243	1	algerine smith	PERSON
ftr-1852	243	2	frankie allen	PERSON
ftr-1852	243	3	jessamine allen	PERSON
ftr-1852	244	1	jessamine	PERSON
ftr-1852	244	2	1979	DATE
ftr-1852	244	3	algerine smith	PERSON
ftr-1852	244	4	jessamine	ORG
ftr-1852	244	5	frankie	PERSON
ftr-1852	244	6	1989	DATE
ftr-1852	244	7	algerine smith	PERSON
ftr-1852	245	1	1988	DATE
ftr-1852	245	2	exxon	ORG
ftr-1852	245	3	algerine smith	PERSON
ftr-1852	245	4	frankie	PERSON
ftr-1852	245	5	jessamine allen	PERSON
ftr-1852	245	6	1975	DATE
ftr-1852	245	7	1980	DATE
ftr-1852	246	1	algerine	PERSON
ftr-1852	246	2	1990	DATE
ftr-1852	246	3	algerine	PERSON
ftr-1852	246	4	frankie	PERSON
ftr-1852	247	1	1341	CARDINAL
ftr-1852	248	1	1341	CARDINAL
ftr-1852	249	1	section 1341	LAW
ftr-1852	250	1	1341.	DATE
ftr-1852	251	1	florida	GPE
ftr-1852	252	1	smith v. commissioner	ORG
ftr-1852	252	2	198	CARDINAL
ftr-1852	252	3	515	CARDINAL
ftr-1852	252	4	5th	ORDINAL
ftr-1852	252	5	1999	DATE
ftr-1852	254	1	1341	CARDINAL
ftr-1852	254	2	2053	CARDINAL
ftr-1852	256	1	irs	ORG
ftr-1852	256	2	fifth	ORDINAL
ftr-1852	256	3	2000	CARDINAL
ftr-1852	256	4	19	CARDINAL
ftr-1852	257	1	962	CARDINAL
ftr-1852	260	1	smith v. commissioner	ORG
ftr-1852	260	2	115	CARDINAL
ftr-1852	260	3	342	CARDINAL
ftr-1852	260	4	2000	DATE
ftr-1852	261	1	108	CARDINAL
ftr-1852	261	2	412	CARDINAL
ftr-1852	261	3	1997	DATE
ftr-1852	261	4	110	CARDINAL
ftr-1852	261	5	12	CARDINAL
ftr-1852	261	6	1998	DATE
ftr-1852	262	1	irs	ORG
ftr-1852	263	1	198	CARDINAL
ftr-1852	263	2	515	CARDINAL
ftr-1852	263	3	5th	ORDINAL
ftr-1852	263	4	1999	DATE
ftr-1852	264	1	7486	DATE
ftr-1852	265	1	irs	ORG
ftr-1852	266	1	ruwe	PERSON
ftr-1852	268	1	2	CARDINAL
ftr-1852	269	1	t.d	PERSON
ftr-1852	269	2	8901	DATE
ftr-1852	270	1	65	CARDINAL
ftr-1852	270	2	f. r. 53584	PERSON
ftr-1852	270	3	8/29/00	CARDINAL
ftr-1852	271	1	110	CARDINAL
ftr-1852	271	2	1997	DATE
ftr-1852	273	1	1.110-1	CARDINAL
ftr-1852	277	1	5:2	CARDINAL
ftr-1852	277	2	15 years	DATE
ftr-1852	282	1	3	CARDINAL
ftr-1852	282	2	proc	PERSON
ftr-1852	283	1	2000-33,2000	TIME
ftr-1852	283	2	36	CARDINAL
ftr-1852	284	1	257	CARDINAL
ftr-1852	286	1	1.198-2(b	CARDINAL
ftr-1852	288	1	j.) 1	PERSON
ftr-1852	291	1	94	CARDINAL
ftr-1852	293	1	v. united states	GPE
ftr-1852	293	2	48	CARDINAL
ftr-1852	293	3	f. supp	PERSON
ftr-1852	294	1	2d	DATE
ftr-1852	295	1	527	CARDINAL
ftr-1852	295	2	e.d. va	GPE
ftr-1852	295	3	1999	DATE
ftr-1852	299	1	94	CARDINAL
ftr-1852	299	2	35	DATE
ftr-1852	299	3	4	CARDINAL
ftr-1852	303	1	94	CARDINAL
ftr-1852	305	1	plainfield	GPE
ftr-1852	306	1	39	CARDINAL
ftr-1852	306	2	333	CARDINAL
ftr-1852	306	3	1962	DATE
ftr-1852	306	4	162	CARDINAL
ftr-1852	307	1	162	CARDINAL
ftr-1852	308	1	§§ 263	ORG
ftr-1852	308	2	263a	GPE
ftr-1852	312	1	93-15-004	TIME
ftr-1852	312	2	dec. 17, 1992	DATE
ftr-1852	313	1	20011	DATE
ftr-1852	313	2	florida	GPE
ftr-1852	314	1	approximately $1.5 million	MONEY
ftr-1852	314	2	approximately $9 million	MONEY
ftr-1852	317	1	94	CARDINAL
ftr-1852	318	1	a. dominion	PERSON
ftr-1852	319	1	dominion resources, inc.	ORG
ftr-1852	320	1	v. united states	GPE
ftr-1852	320	2	219	CARDINAL
ftr-1852	320	3	359	CARDINAL
ftr-1852	320	4	4th	ORDINAL
ftr-1852	320	5	2000	DATE
ftr-1852	323	1	irs	ORG
ftr-1852	323	2	contra	ORG
ftr-1852	325	1	mem	PERSON
ftr-1852	325	2	1-05979-99	DATE
ftr-1852	325	3	aug. 28, 1999	DATE
ftr-1852	327	1	1999-52	DATE
ftr-1852	327	2	aug. 28, 1999	DATE
ftr-1852	329	1	1.162-4	CARDINAL
ftr-1852	333	1	v. united states	GPE
ftr-1852	333	2	107	CARDINAL
ftr-1852	333	3	f. supp	PERSON
ftr-1852	334	1	2d	DATE
ftr-1852	335	1	937	CARDINAL
ftr-1852	341	1	94	CARDINAL
ftr-1852	342	1	2	CARDINAL
ftr-1852	343	1	1997	DATE
ftr-1852	343	2	5:2	CARDINAL
ftr-1852	344	1	12/31/00	CARDINAL
ftr-1852	344	2	1999	DATE
ftr-1852	344	3	congress	ORG
ftr-1852	344	4	12/31/01	CARDINAL
ftr-1852	345	1	3	CARDINAL
ftr-1852	346	1	2000-4	DATE
ftr-1852	346	2	4	CARDINAL
ftr-1852	347	1	331	CARDINAL
ftr-1852	348	1	iso 9000	ORG
ftr-1852	349	1	the taxable year	DATE
ftr-1852	350	1	indopco	PERSON
ftr-1852	350	2	iso 9000	ORG
ftr-1852	354	1	briarcliff candy corp.	ORG
ftr-1852	355	1	475 f.2d	MONEY
ftr-1852	355	2	2d	DATE
ftr-1852	355	3	1973	DATE
ftr-1852	355	4	fm)r corp.	ORG
ftr-1852	355	5	110	CARDINAL
ftr-1852	355	6	402	CARDINAL
ftr-1852	355	7	1998	DATE
ftr-1852	356	1	112 t.c	QUANTITY
ftr-1852	356	2	1999	DATE
ftr-1852	356	3	wells fargo & co.	ORG
ftr-1852	357	1	224	CARDINAL
ftr-1852	357	2	874	CARDINAL
ftr-1852	357	3	8th	ORDINAL
ftr-1852	357	4	2000	DATE
ftr-1852	357	5	briarcliff candy	FAC
ftr-1852	358	1	4	CARDINAL
ftr-1852	358	2	irs	ORG
ftr-1852	360	1	2000-7	DATE
ftr-1852	360	2	9	CARDINAL
ftr-1852	361	1	712	CARDINAL
ftr-1852	362	1	irs	ORG
ftr-1852	363	1	263	CARDINAL
ftr-1852	363	2	263a	PRODUCT
ftr-1852	364	1	280b	PRODUCT
ftr-1852	366	1	1.162-4	CARDINAL
ftr-1852	367	1	5	CARDINAL
ftr-1852	368	1	pnc bancorp, inc.	ORG
ftr-1852	369	1	110 t.c	QUANTITY
ftr-1852	369	2	349	CARDINAL
ftr-1852	369	3	1998	DATE
ftr-1852	371	1	ruwe	PERSON
ftr-1852	371	2	20011	DATE
ftr-1852	371	3	florida	GPE
ftr-1852	373	1	91	CARDINAL
ftr-1852	374	1	1	CARDINAL
ftr-1852	374	2	2	CARDINAL
ftr-1852	375	1	a. pnc bancorp	PERSON
ftr-1852	377	1	pnc bancorp, inc.	ORG
ftr-1852	378	1	212	CARDINAL
ftr-1852	378	2	822	CARDINAL
ftr-1852	378	3	3d	CARDINAL
ftr-1852	378	4	2000	DATE
ftr-1852	378	5	110	CARDINAL
ftr-1852	378	6	349	CARDINAL
ftr-1852	378	7	1998	DATE
ftr-1852	379	1	third	ORDINAL
ftr-1852	379	2	pnc bancorp	ORG
ftr-1852	380	1	rendell	PERSON
ftr-1852	382	1	lincoln savings & loan association	ORG
ftr-1852	382	2	403	CARDINAL
ftr-1852	382	3	345	CARDINAL
ftr-1852	382	4	1971	DATE
ftr-1852	382	5	lincoln	ORG
ftr-1852	382	6	lincoln savings'	ORG
ftr-1852	382	7	pnc	ORG
ftr-1852	382	8	lincoln	ORG
ftr-1852	382	9	pnc	ORG
ftr-1852	383	1	colorado springs	GPE
ftr-1852	384	1	united states	GPE
ftr-1852	384	2	505	CARDINAL
ftr-1852	384	3	1185	CARDINAL
ftr-1852	384	4	1190	CARDINAL
ftr-1852	384	5	10th	ORDINAL
ftr-1852	384	6	1974	DATE
ftr-1852	384	7	iowa	GPE
ftr-1852	384	8	v. cir	PERSON
ftr-1852	384	9	592	CARDINAL
ftr-1852	384	10	433	CARDINAL
ftr-1852	384	11	1979	DATE
ftr-1852	385	1	the supreme court	ORG
ftr-1852	386	1	several years	DATE
ftr-1852	388	1	third	ORDINAL
ftr-1852	389	1	third	ORDINAL
ftr-1852	389	2	5:2	CARDINAL
ftr-1852	390	1	idaho power co.	ORG
ftr-1852	390	2	418	CARDINAL
ftr-1852	390	3	1 (1974	DATE
ftr-1852	391	1	idaho power	ORG
ftr-1852	392	1	6	CARDINAL
ftr-1852	392	2	eighth	ORDINAL
ftr-1852	393	1	wells fargo & co.	ORG
ftr-1852	393	2	224	CARDINAL
ftr-1852	393	3	874	CARDINAL
ftr-1852	393	4	8th	ORDINAL
ftr-1852	393	5	2000	DATE
ftr-1852	393	6	rev'gnorwest corp.	ORG
ftr-1852	393	7	112 t.c	QUANTITY
ftr-1852	393	8	1999	DATE
ftr-1852	395	1	1ndopco, inc.	ORG
ftr-1852	396	1	503	CARDINAL
ftr-1852	396	2	1992	DATE
ftr-1852	396	3	staley mfg. co.	PERSON
ftr-1852	397	1	105	CARDINAL
ftr-1852	397	2	166	CARDINAL
ftr-1852	397	3	1995	DATE
ftr-1852	397	4	119	CARDINAL
ftr-1852	397	5	482	CARDINAL
ftr-1852	397	6	7th	ORDINAL
ftr-1852	397	7	1997	DATE
ftr-1852	399	1	99	CARDINAL
ftr-1852	399	2	648	CARDINAL
ftr-1852	399	3	1992	DATE
ftr-1852	400	1	7th	ORDINAL
ftr-1852	400	2	staley	PRODUCT
ftr-1852	401	1	150,000	MONEY
ftr-1852	401	2	nine	CARDINAL
ftr-1852	401	3	73	CARDINAL
ftr-1852	406	1	110 t.c	QUANTITY
ftr-1852	406	2	402	CARDINAL
ftr-1852	406	3	1998	DATE
ftr-1852	407	1	laro	PERSON
ftr-1852	407	2	briarcliff candy corp.	ORG
ftr-1852	408	1	475 f.2d	MONEY
ftr-1852	408	2	2d	DATE
ftr-1852	408	3	1973	DATE
ftr-1852	409	1	laro	PERSON
ftr-1852	409	2	195	CARDINAL
ftr-1852	411	1	eighth	ORDINAL
ftr-1852	412	1	1ndopco	ORG
ftr-1852	412	2	20011	CARDINAL
ftr-1852	412	3	florida	GPE
ftr-1852	419	1	indopco	PERSON
ftr-1852	424	1	1ndopco	DATE
ftr-1852	429	1	benefit).5 5	DATE
ftr-1852	429	2	wells fargo co.	ORG
ftr-1852	429	3	224	CARDINAL
ftr-1852	429	4	885	CARDINAL
ftr-1852	431	1	5:2	CARDINAL
ftr-1852	431	2	eighth	ORDINAL
ftr-1852	435	1	the taxable year	DATE
ftr-1852	435	2	the taxable year	DATE
ftr-1852	436	1	2001	DATE
ftr-1852	436	2	florida	GPE
ftr-1852	437	1	99-23	CARDINAL
ftr-1852	437	2	998	CARDINAL
ftr-1852	439	1	99-23	CARDINAL
ftr-1852	442	1	only $27,820	MONEY
ftr-1852	442	2	83,450	MONEY
ftr-1852	443	1	1	CARDINAL
ftr-1852	443	2	2	CARDINAL
ftr-1852	443	3	3	CARDINAL
ftr-1852	444	1	o	DATE
ftr-1852	445	1	73-580	CARDINAL
ftr-1852	445	2	1973-	DATE
ftr-1852	445	3	the wells fargo court	ORG
ftr-1852	446	1	eighth	ORDINAL
ftr-1852	446	2	idaho power co.	ORG
ftr-1852	446	3	418	CARDINAL
ftr-1852	446	4	1 (1974	DATE
ftr-1852	446	5	the supreme court	ORG
ftr-1852	450	1	162(a)(1	DATE
ftr-1852	450	2	1954	DATE
ftr-1852	450	3	26	CARDINAL
ftr-1852	455	1	6	CARDINAL
ftr-1852	455	2	wells fargo & co.	ORG
ftr-1852	455	3	224	CARDINAL
ftr-1852	455	4	888	CARDINAL
ftr-1852	456	1	889	CARDINAL
ftr-1852	457	1	5:2	CARDINAL
ftr-1852	460	1	idaho power	ORG
ftr-1852	460	2	418	CARDINAL
ftr-1852	460	3	u.s.	GPE
ftr-1852	460	4	2225	CARDINAL
ftr-1852	461	1	idaho power	ORG
ftr-1852	461	2	eighth	ORDINAL
ftr-1852	461	3	wells fargo	ORG
ftr-1852	462	1	the supreme court's	ORG
ftr-1852	465	1	99-23	CARDINAL
ftr-1852	466	1	7	CARDINAL
ftr-1852	466	2	capitalized.american stores co.	ORG
ftr-1852	466	3	114	CARDINAL
ftr-1852	466	4	27 (2000	DATE
ftr-1852	467	1	california	GPE
ftr-1852	468	1	the federal trade commission	ORG
ftr-1852	468	2	hart-scott-rodino	LAW
ftr-1852	469	1	15	CARDINAL
ftr-1852	470	1	1998	DATE
ftr-1852	470	2	that year	DATE
ftr-1852	470	3	california	GPE
ftr-1852	470	4	1990	DATE
ftr-1852	471	1	ruwe	PERSON
ftr-1852	471	2	2001u	CARDINAL
ftr-1852	471	3	1990	DATE
ftr-1852	472	1	8	CARDINAL
ftr-1852	473	1	8897	DATE
ftr-1852	474	1	65	CARDINAL
ftr-1852	474	2	f. r. 50638	PERSON
ftr-1852	474	3	8/21/00	CARDINAL
ftr-1852	475	1	t.d.	GPE
ftr-1852	475	2	8897	DATE
ftr-1852	475	3	65	CARDINAL
ftr-1852	475	4	f. r. 61091	PERSON
ftr-1852	477	1	9	CARDINAL
ftr-1852	478	1	ingram indus.	ORG
ftr-1852	480	1	t. c.	PERSON
ftr-1852	481	1	2000	CARDINAL
ftr-1852	482	1	1.162-4	CARDINAL
ftr-1852	483	1	60	CARDINAL
ftr-1852	483	2	$2.2 $2.3 million	MONEY
ftr-1852	484	1	40 years	DATE
ftr-1852	485	1	hours	TIME
ftr-1852	485	2	approximately $100,000	MONEY
ftr-1852	486	1	approximately $600,000	MONEY
ftr-1852	486	2	1,500,000	MONEY
ftr-1852	487	1	about 10-12 days	CARDINAL
ftr-1852	489	1	the year	DATE
ftr-1852	490	1	10-year	DATE
ftr-1852	492	1	40-year	DATE
ftr-1852	494	1	plainfield-union water co.	ORG
ftr-1852	495	1	39	CARDINAL
ftr-1852	495	2	333	CARDINAL
ftr-1852	495	3	1962	DATE
ftr-1852	496	1	10	CARDINAL
ftr-1852	497	1	2001-4,2001-3	DATE
ftr-1852	497	2	295	CARDINAL
ftr-1852	498	1	irs	ORG
ftr-1852	498	2	162	CARDINAL
ftr-1852	499	1	approximately every eight years	DATE
ftr-1852	499	2	three	CARDINAL
ftr-1852	499	3	7-year	DATE
ftr-1852	501	1	5:2florida	CARDINAL
ftr-1852	501	2	up to 25 years	DATE
ftr-1852	502	1	irs	ORG
ftr-1852	502	2	162	CARDINAL
ftr-1852	505	1	first	ORDINAL
ftr-1852	505	2	45 days	DATE
ftr-1852	507	1	25 year	DATE
ftr-1852	510	1	second	ORDINAL
ftr-1852	512	1	0	CARDINAL
ftr-1852	513	1	third	ORDINAL
ftr-1852	513	2	22 years old	DATE
ftr-1852	514	1	third	ORDINAL
ftr-1852	516	1	11	CARDINAL
ftr-1852	518	1	ashley v. commissioner	PERSON
ftr-1852	518	2	t. c.	PERSON
ftr-1852	519	1	2000	CARDINAL
ftr-1852	521	1	nine years later	DATE
ftr-1852	522	1	vasquez	PERSON
ftr-1852	522	2	200o1	CARDINAL
ftr-1852	524	1	1	CARDINAL
ftr-1852	526	1	posner	PERSON
ftr-1852	527	1	the tax court's	ORG
ftr-1852	528	1	spring corp.	ORG
ftr-1852	529	1	196	CARDINAL
ftr-1852	529	2	833	CARDINAL
ftr-1852	529	3	7th	ORDINAL
ftr-1852	529	4	1999	DATE
ftr-1852	530	1	t.c.	PERSON
ftr-1852	531	1	1998-220	DATE
ftr-1852	532	1	second	ORDINAL
ftr-1852	532	2	dexsil corp.	ORG
ftr-1852	533	1	147	CARDINAL
ftr-1852	533	2	96	CARDINAL
ftr-1852	533	3	2d	DATE
ftr-1852	533	4	1998	DATE
ftr-1852	533	5	leonardpipeline contractors, ltd.	ORG
ftr-1852	534	1	142	CARDINAL
ftr-1852	534	2	1133	CARDINAL
ftr-1852	534	3	9th	ORDINAL
ftr-1852	534	4	1998	DATE
ftr-1852	534	5	posner	PERSON
ftr-1852	534	6	seventh	ORDINAL
ftr-1852	535	1	posner	PERSON
ftr-1852	536	1	posner	PERSON
ftr-1852	537	1	1,000,000	MONEY
ftr-1852	537	2	successive years	DATE
ftr-1852	537	3	irs	ORG
ftr-1852	537	4	13%	PERCENT
ftr-1852	537	5	20%	PERCENT
ftr-1852	538	1	posner	PERSON
ftr-1852	540	1	posner	PERSON
ftr-1852	544	1	187	CARDINAL
ftr-1852	544	2	1116	CARDINAL
ftr-1852	544	3	9th	ORDINAL
ftr-1852	544	4	1999	DATE
ftr-1852	544	5	posner	PERSON
ftr-1852	544	6	posner	PERSON
ftr-1852	544	7	florida	GPE
ftr-1852	545	1	5:2	CARDINAL
ftr-1852	546	1	2	CARDINAL
ftr-1852	546	2	ninth	ORDINAL
ftr-1852	547	1	labelgraphics, inc.	ORG
ftr-1852	548	1	221	CARDINAL
ftr-1852	548	2	1091	CARDINAL
ftr-1852	548	3	9th	ORDINAL
ftr-1852	548	4	2000	DATE
ftr-1852	549	1	t. c.	GPE
ftr-1852	550	1	1998-343	DATE
ftr-1852	551	1	ninth	ORDINAL
ftr-1852	551	2	mckeown	PERSON
ftr-1852	551	3	the tax court's	ORG
ftr-1852	551	4	only $406,000	MONEY
ftr-1852	551	5	878,913	MONEY
ftr-1852	552	1	five	CARDINAL
ftr-1852	552	2	elliotts, inc.	ORG
ftr-1852	553	1	716 f.2d	CARDINAL
ftr-1852	553	2	1241	CARDINAL
ftr-1852	553	3	9th	ORDINAL
ftr-1852	553	4	1983	DATE
ftr-1852	554	1	elliotts	GPE
ftr-1852	554	2	five	CARDINAL
ftr-1852	554	3	1	CARDINAL
ftr-1852	554	4	2	CARDINAL
ftr-1852	554	5	3	CARDINAL
ftr-1852	554	6	4	CARDINAL
ftr-1852	554	7	5	CARDINAL
ftr-1852	561	1	3.	CARDINAL
ftr-1852	561	2	normandie metal fabricators, inc.	ORG
ftr-1852	562	1	t. c.	PERSON
ftr-1852	563	1	2000	CARDINAL
ftr-1852	564	1	119	MONEY
ftr-1852	565	1	1	CARDINAL
ftr-1852	565	2	13572-99,65	TIME
ftr-1852	565	3	4388	DATE
ftr-1852	565	4	1/27/00	CARDINAL
ftr-1852	565	5	65	CARDINAL
ftr-1852	565	6	3/29/00	CARDINAL
ftr-1852	566	1	reg	CARDINAL
ftr-1852	567	1	1.132-9	CARDINAL
ftr-1852	568	1	2001	DATE
ftr-1852	568	2	florida	GPE
ftr-1852	568	3	2	CARDINAL
ftr-1852	571	1	114	CARDINAL
ftr-1852	571	2	197	CARDINAL
ftr-1852	571	3	2000	DATE
ftr-1852	573	1	1.162-25	CARDINAL
ftr-1852	574	1	1.61-21(b	CARDINAL
ftr-1852	575	1	274(e)(2	MONEY
ftr-1852	575	2	274	CARDINAL
ftr-1852	578	1	1.61-21(g	CARDINAL
ftr-1852	579	1	3	CARDINAL
ftr-1852	579	2	t. c.	PERSON
ftr-1852	580	1	2000	CARDINAL
ftr-1852	582	1	4	CARDINAL
ftr-1852	582	2	jorgensen v. commissioner	PERSON
ftr-1852	582	3	t. c.	PERSON
ftr-1852	583	1	2000	CARDINAL
ftr-1852	583	2	138	CARDINAL
ftr-1852	584	1	english	LANGUAGE
ftr-1852	584	2	asian-american	NORP
ftr-1852	584	3	university of california	ORG
ftr-1852	584	4	southeast asia	LOC
ftr-1852	584	5	greek	NORP
ftr-1852	584	6	southeast asia	LOC
ftr-1852	584	7	greece	GPE
ftr-1852	588	1	1.1625	MONEY
ftr-1852	589	1	5	CARDINAL
ftr-1852	589	2	ac	ORG
ftr-1852	589	3	florida	GPE
ftr-1852	590	1	johnson v. commissioner	PERSON
ftr-1852	590	2	115 t.c	QUANTITY
ftr-1852	590	3	210	CARDINAL
ftr-1852	590	4	2000	DATE
ftr-1852	591	1	u.s.	GPE
ftr-1852	594	1	2000-9	DATE
ftr-1852	594	2	2	CARDINAL
ftr-1852	594	3	280	CARDINAL
ftr-1852	596	1	johnson	PERSON
ftr-1852	599	1	5:2	CARDINAL
ftr-1852	605	1	only $2	MONEY
ftr-1852	605	2	between $1 and $53	MONEY
ftr-1852	606	1	6	CARDINAL
ftr-1852	606	2	only half	CARDINAL
ftr-1852	606	3	mint juleps &	ORG
ftr-1852	607	1	churchilldowns v. commissioner	PERSON
ftr-1852	607	2	115 t.c	QUANTITY
ftr-1852	607	3	279	CARDINAL
ftr-1852	607	4	2000	DATE
ftr-1852	608	1	50%	PERCENT
ftr-1852	608	2	kentucky	GPE
ftr-1852	609	1	kentucky	GPE
ftr-1852	610	1	churchill	ORG
ftr-1852	611	1	274(n)(2	CARDINAL
ftr-1852	611	2	274(n)(2	CARDINAL
ftr-1852	612	1	badell v. commissioner	PERSON
ftr-1852	612	2	t. c.	PERSON
ftr-1852	613	1	2000	CARDINAL
ftr-1852	613	2	303	CARDINAL
ftr-1852	614	1	the year	DATE
ftr-1852	616	1	colvin	PERSON
ftr-1852	616	2	56	CARDINAL
ftr-1852	616	3	1016	CARDINAL
ftr-1852	616	4	9th	ORDINAL
ftr-1852	616	5	1995	DATE
ftr-1852	617	1	one third	CARDINAL
ftr-1852	618	1	20011	DATE
ftr-1852	618	2	florida	GPE
ftr-1852	618	3	e. depreciation &	ORG
ftr-1852	618	4	1	CARDINAL
ftr-1852	619	1	t.d	PERSON
ftr-1852	619	2	8865	DATE
ftr-1852	620	1	65	CARDINAL
ftr-1852	620	2	f. r. 38200	PERSON
ftr-1852	620	3	1/25/2000	CARDINAL
ftr-1852	621	1	treasury	ORG
ftr-1852	623	1	1/25/00	CARDINAL
ftr-1852	624	1	197	CARDINAL
ftr-1852	624	2	1	CARDINAL
ftr-1852	624	3	2	CARDINAL
ftr-1852	625	1	0	CARDINAL
ftr-1852	626	1	15 years	DATE
ftr-1852	626	2	197	CARDINAL
ftr-1852	626	3	36 months	DATE
ftr-1852	626	4	197	CARDINAL
ftr-1852	627	1	section 197	LAW
ftr-1852	628	1	1.162-11	CARDINAL
ftr-1852	628	2	197	CARDINAL
ftr-1852	630	1	the first day of the month	DATE
ftr-1852	630	2	212	CARDINAL
ftr-1852	631	1	zero	CARDINAL
ftr-1852	632	1	197	CARDINAL
ftr-1852	633	1	197	CARDINAL
ftr-1852	635	1	197	CARDINAL
ftr-1852	636	1	2	CARDINAL
ftr-1852	636	2	irs	ORG
ftr-1852	638	1	proc	PERSON
ftr-1852	639	1	2000-50	DATE
ftr-1852	639	2	52	CARDINAL
ftr-1852	640	1	601	CARDINAL
ftr-1852	641	1	irs	ORG
ftr-1852	642	1	1	CARDINAL
ftr-1852	642	2	174	CARDINAL
ftr-1852	642	3	2	CARDINAL
ftr-1852	642	4	60 months	DATE
ftr-1852	642	5	36 months	DATE
ftr-1852	644	1	5:2	CARDINAL
ftr-1852	646	1	3	CARDINAL
ftr-1852	646	2	107,748,925	MONEY
ftr-1852	646	3	13,865,000	MONEY
ftr-1852	647	1	union carbide foreign sales corp.	ORG
ftr-1852	648	1	115 t.c	QUANTITY
ftr-1852	648	2	423	CARDINAL
ftr-1852	648	3	2000	DATE
ftr-1852	650	1	107,748,925	MONEY
ftr-1852	650	2	approximately 20%	PERCENT
ftr-1852	651	1	13,865,000	MONEY
ftr-1852	652	1	13,865,000	MONEY
ftr-1852	652	2	93,883,295	MONEY
ftr-1852	657	1	clevelandallerton hotel, inc.	ORG
ftr-1852	658	1	166	CARDINAL
ftr-1852	658	2	805	CARDINAL
ftr-1852	658	3	6th	ORDINAL
ftr-1852	658	4	1948	DATE
ftr-1852	659	1	two	CARDINAL
ftr-1852	661	1	350	CARDINAL
ftr-1852	661	2	456	CARDINAL
ftr-1852	661	3	1956	DATE
ftr-1852	661	4	221	CARDINAL
ftr-1852	661	5	322	CARDINAL
ftr-1852	661	6	1955	DATE
ftr-1852	662	1	the supreme court	ORG
ftr-1852	662	2	cleveland allerton hotel	FAC
ftr-1852	662	3	second	ORDINAL
ftr-1852	663	1	f. credits 1	PERSON
ftr-1852	664	1	1999,26 u.s.c	QUANTITY
ftr-1852	665	1	41	CARDINAL
ftr-1852	665	2	6/30/04	CARDINAL
ftr-1852	666	1	1999	DATE
ftr-1852	666	2	puerto rico	GPE
ftr-1852	666	3	united states	GPE
ftr-1852	666	4	41	CARDINAL
ftr-1852	667	1	1	CARDINAL
ftr-1852	667	2	between 7/1/99 and 9/30/00	CARDINAL
ftr-1852	667	3	10/1/00	CARDINAL
ftr-1852	667	4	2	CARDINAL
ftr-1852	667	5	between 10/1/00 and 9/30/01	CARDINAL
ftr-1852	667	6	20011	DATE
ftr-1852	667	7	florida	GPE
ftr-1852	667	8	10/1/01	DATE
ftr-1852	668	1	the following federal fiscal year	DATE
ftr-1852	669	1	2	CARDINAL
ftr-1852	669	2	irs	ORG
ftr-1852	669	3	the following federal fiscal year	DATE
ftr-1852	669	4	2001-2, 2001-2	DATE
ftr-1852	670	1	265	CARDINAL
ftr-1852	671	1	1999	DATE
ftr-1852	671	2	6/30/04	CARDINAL
ftr-1852	671	3	1	CARDINAL
ftr-1852	671	4	between 7/1/99 and 9/30/00	CARDINAL
ftr-1852	671	5	10/1/00	CARDINAL
ftr-1852	671	6	2	CARDINAL
ftr-1852	671	7	between 10/1/00 and 9/30/01	CARDINAL
ftr-1852	671	8	10/1/01	DATE
ftr-1852	672	1	41	CARDINAL
ftr-1852	672	2	years	DATE
ftr-1852	673	1	3	CARDINAL
ftr-1852	673	2	1999,26 u.s.c	QUANTITY
ftr-1852	674	1	45	CARDINAL
ftr-1852	674	2	45	CARDINAL
ftr-1852	674	3	1/1/02	CARDINAL
ftr-1852	676	1	12/31/99	DATE
ftr-1852	676	2	1/1/02	DATE
ftr-1852	676	3	4	CARDINAL
ftr-1852	677	1	114	CARDINAL
ftr-1852	677	2	72	DATE
ftr-1852	677	3	2000	DATE
ftr-1852	678	1	itc	ORG
ftr-1852	678	2	1986	DATE
ftr-1852	678	3	204(a)(7	WORK_OF_ART
ftr-1852	679	1	ruwe	PERSON
ftr-1852	679	2	the united states	GPE
ftr-1852	680	1	1	CARDINAL
ftr-1852	681	1	114	CARDINAL
ftr-1852	681	2	2000	DATE
ftr-1852	681	3	13	CARDINAL
ftr-1852	682	1	15,483	CARDINAL
ftr-1852	682	2	16,927	CARDINAL
ftr-1852	682	3	devonian	NORP
ftr-1852	683	1	29	CARDINAL
ftr-1852	683	2	15,483	CARDINAL
ftr-1852	683	3	$3 + $3	MONEY
ftr-1852	683	4	devonian	NORP
ftr-1852	684	1	colvin	PERSON
ftr-1852	684	2	two	CARDINAL
ftr-1852	684	3	devonian	NORP
ftr-1852	685	1	only one	CARDINAL
ftr-1852	685	2	devonian	NORP
ftr-1852	686	1	1	CARDINAL
ftr-1852	687	1	5:2	CARDINAL
ftr-1852	687	2	3	MONEY
ftr-1852	687	3	32,410	CARDINAL
ftr-1852	687	4	2	CARDINAL
ftr-1852	687	5	3	MONEY
ftr-1852	687	6	16,927	CARDINAL
ftr-1852	687	7	devonian	NORP
ftr-1852	687	8	0	CARDINAL
ftr-1852	687	9	foley	PERSON
ftr-1852	687	10	vasquez	PERSON
ftr-1852	688	1	2	CARDINAL
ftr-1852	688	2	exxon	ORG
ftr-1852	688	3	exxon	ORG
ftr-1852	689	1	a. tax court:	ORG
ftr-1852	690	1	exxon corp.	ORG
ftr-1852	690	2	102	CARDINAL
ftr-1852	690	3	721	CARDINAL
ftr-1852	690	4	6/6/94	CARDINAL
ftr-1852	691	1	exxon	ORG
ftr-1852	692	1	1.613-3(a	CARDINAL
ftr-1852	693	1	five	CARDINAL
ftr-1852	693	2	exxon	ORG
ftr-1852	696	1	exxon corp.	ORG
ftr-1852	696	2	v. united states	GPE
ftr-1852	696	3	33	CARDINAL
ftr-1852	698	1	250	CARDINAL
ftr-1852	698	2	4/11/95	CARDINAL
ftr-1852	700	1	21 cents	MONEY
ftr-1852	700	2	exxon	ORG
ftr-1852	700	3	41 cents	MONEY
ftr-1852	702	1	c. federal circuit	PERSON
ftr-1852	703	1	exxon corp.	ORG
ftr-1852	703	2	v. united states	GPE
ftr-1852	703	3	88	CARDINAL
ftr-1852	703	4	968	CARDINAL
ftr-1852	703	5	fed	ORG
ftr-1852	703	6	cir	ORG
ftr-1852	704	1	520	CARDINAL
ftr-1852	704	2	u.s. 1119	GPE
ftr-1852	704	3	3/17/97	CARDINAL
ftr-1852	704	4	33	CARDINAL
ftr-1852	706	1	250	CARDINAL
ftr-1852	706	2	1995	DATE
ftr-1852	707	1	exxon	ORG
ftr-1852	707	2	39 cents	MONEY
ftr-1852	709	1	20011	DATE
ftr-1852	709	2	florida	GPE
ftr-1852	711	1	exxon corp.	ORG
ftr-1852	711	2	v. united states	GPE
ftr-1852	711	3	45	CARDINAL
ftr-1852	713	1	581	CARDINAL
ftr-1852	713	2	12/2/99	CARDINAL
ftr-1852	714	1	exxon	ORG
ftr-1852	714	2	$172.6 million	MONEY
ftr-1852	714	3	1975	DATE
ftr-1852	714	4	613a(b)(1)(b	CARDINAL
ftr-1852	714	5	613	CARDINAL
ftr-1852	715	1	houston lighting & power co.	ORG
ftr-1852	715	2	hl&p	ORG
ftr-1852	715	3	power co.	ORG
ftr-1852	716	1	irs	ORG
ftr-1852	716	2	1975	DATE
ftr-1852	716	3	exxon	ORG
ftr-1852	717	1	1.613-3(a	CARDINAL
ftr-1852	718	1	exxon	ORG
ftr-1852	719	1	613-3(a	CARDINAL
ftr-1852	719	2	post-1974	DATE
ftr-1852	720	1	gibson	PERSON
ftr-1852	720	2	1	CARDINAL
ftr-1852	721	1	1.613-3(a	QUANTITY
ftr-1852	721	2	post-1974	DATE
ftr-1852	721	3	exxon corp.	ORG
ftr-1852	722	1	v. united states	GPE
ftr-1852	722	2	88	CARDINAL
ftr-1852	722	3	968	CARDINAL
ftr-1852	722	4	fed	ORG
ftr-1852	722	5	cir. 1996	ORG
ftr-1852	723	1	2	CARDINAL
ftr-1852	723	2	post-1974	DATE
ftr-1852	724	1	40	CARDINAL
ftr-1852	726	1	73	CARDINAL
ftr-1852	726	2	1998	DATE
ftr-1852	728	1	first	ORDINAL
ftr-1852	729	1	1.613a-7(c)(5	DATE
ftr-1852	730	1	exxon	ORG
ftr-1852	730	2	hl&p	ORG
ftr-1852	731	1	hl&p	ORG
ftr-1852	731	2	exxon	ORG
ftr-1852	731	3	feb. 1, 1975	DATE
ftr-1852	733	1	exxon	ORG
ftr-1852	735	1	exxon	ORG
ftr-1852	735	2	february 1, 1975	DATE
ftr-1852	737	1	second	ORDINAL
ftr-1852	737	2	exxon	ORG
ftr-1852	737	3	1975	DATE
ftr-1852	737	4	0.6831	MONEY
ftr-1852	738	1	1	CARDINAL
ftr-1852	738	2	the texas gulf coast/east texas region	ORG
ftr-1852	738	3	exxon	ORG
ftr-1852	738	4	1975	DATE
ftr-1852	739	1	2	CARDINAL
ftr-1852	739	2	5:2	CARDINAL
ftr-1852	739	3	gibson	PERSON
ftr-1852	739	4	exxon	ORG
ftr-1852	739	5	1975	DATE
ftr-1852	739	6	90.24%	PERCENT
ftr-1852	739	7	only 9.74%	PERCENT
ftr-1852	739	8	exxon	ORG
ftr-1852	740	1	3	CARDINAL
ftr-1852	741	1	1.613-3(a	QUANTITY
ftr-1852	741	2	0.6831	MONEY
ftr-1852	743	1	exxon	ORG
ftr-1852	744	1	exxon	ORG
ftr-1852	748	1	exxon mobil' corp.	ORG
ftr-1852	748	2	v. united states	GPE
ftr-1852	748	3	244	CARDINAL
ftr-1852	748	4	1341	CARDINAL
ftr-1852	749	1	fed	ORG
ftr-1852	749	2	cir	PERSON
ftr-1852	750	1	4/3/01	DATE
ftr-1852	752	1	michel	PERSON
ftr-1852	753	1	1.613-3(a	CARDINAL
ftr-1852	753	2	1975	DATE
ftr-1852	754	1	congress	ORG
ftr-1852	755	1	1975	DATE
ftr-1852	755	2	pre-1975	GPE
ftr-1852	758	1	hl&p	ORG
ftr-1852	758	2	exxon	ORG
ftr-1852	759	1	exxon	ORG
ftr-1852	759	2	hl&p	ORG
ftr-1852	760	1	exxon	ORG
ftr-1852	761	1	hl&p	PERSON
ftr-1852	762	1	8	CARDINAL
ftr-1852	764	1	2001	DATE
ftr-1852	764	2	florida	GPE
ftr-1852	764	3	3	CARDINAL
ftr-1852	765	1	65	CARDINAL
ftr-1852	765	2	f. r. 6090	PERSON
ftr-1852	765	3	2/8/00	CARDINAL
ftr-1852	767	1	1.6123(c)(2	CARDINAL
ftr-1852	767	2	263a	MONEY
ftr-1852	769	1	1.612-3(c)(2	MONEY
ftr-1852	769	2	266	CARDINAL
ftr-1852	770	1	reg	CARDINAL
ftr-1852	771	1	1.6123(c)(2	CARDINAL
ftr-1852	772	1	263a	TIME
ftr-1852	773	1	266	CARDINAL
ftr-1852	776	1	1.263a-2(a)(3)(ii	CARDINAL
ftr-1852	777	1	9/19/97	CARDINAL
ftr-1852	778	1	years	DATE
ftr-1852	778	2	12/31/93	DATE
ftr-1852	781	1	1995	DATE
ftr-1852	783	1	4	CARDINAL
ftr-1852	784	1	2000-50, 2000	DATE
ftr-1852	784	2	38	CARDINAL
ftr-1852	785	1	291	CARDINAL
ftr-1852	786	1	15%	PERCENT
ftr-1852	787	1	section 613a(c)(6	LAW
ftr-1852	787	2	one	CARDINAL
ftr-1852	787	3	25%	PERCENT
ftr-1852	787	4	20	MONEY
ftr-1852	788	1	2000	DATE
ftr-1852	788	2	19%	PERCENT
ftr-1852	788	3	24%	PERCENT
ftr-1852	788	4	1999	DATE
ftr-1852	789	1	5	CARDINAL
ftr-1852	789	2	section 43	LAW
ftr-1852	790	1	2000-51	DATE
ftr-1852	790	2	2000	CARDINAL
ftr-1852	790	3	38	CARDINAL
ftr-1852	790	4	291	CARDINAL
ftr-1852	791	1	43	CARDINAL
ftr-1852	791	2	15%	PERCENT
ftr-1852	791	3	the taxable year	DATE
ftr-1852	792	1	the prior year	DATE
ftr-1852	792	2	28	MONEY
ftr-1852	792	3	34	MONEY
ftr-1852	793	1	5:2	CARDINAL
ftr-1852	794	1	years	DATE
ftr-1852	794	2	2000	DATE
ftr-1852	795	1	6	CARDINAL
ftr-1852	795	2	shellpetroleum, inc.	ORG
ftr-1852	796	1	v. united states	GPE
ftr-1852	797	1	46	DATE
ftr-1852	799	1	719	CARDINAL
ftr-1852	799	2	2000	DATE
ftr-1852	800	1	shell	ORG
ftr-1852	800	2	29	CARDINAL
ftr-1852	801	1	irs	ORG
ftr-1852	801	2	1	CARDINAL
ftr-1852	801	3	shell	ORG
ftr-1852	801	4	1976-49	DATE
ftr-1852	801	5	2	CARDINAL
ftr-1852	801	6	shell	ORG
ftr-1852	802	1	shell	ORG
ftr-1852	803	1	6103	DATE
ftr-1852	804	1	first	ORDINAL
ftr-1852	804	2	second	ORDINAL
ftr-1852	804	3	6103(h)(4)(b	CARDINAL
ftr-1852	806	1	shell	ORG
ftr-1852	807	1	43	CARDINAL
ftr-1852	807	2	6103	DATE
ftr-1852	809	1	47	CARDINAL
ftr-1852	811	1	2000	DATE
ftr-1852	814	1	6103	DATE
ftr-1852	814	2	post-watergate	EVENT
ftr-1852	815	1	6103(h)(4)(b	CARDINAL
ftr-1852	816	1	9	CARDINAL
ftr-1852	817	1	1976-4	DATE
ftr-1852	819	1	20011	DATE
ftr-1852	819	2	florida	GPE
ftr-1852	821	1	7	CARDINAL
ftr-1852	821	2	29	CARDINAL
ftr-1852	822	1	proc	PERSON
ftr-1852	823	1	2000-47	DATE
ftr-1852	823	2	2000	CARDINAL
ftr-1852	823	3	46	CARDINAL
ftr-1852	824	1	482	CARDINAL
ftr-1852	824	2	proc	PERSON
ftr-1852	825	1	2000-3	DATE
ftr-1852	825	2	1	CARDINAL
ftr-1852	825	3	103	CARDINAL
ftr-1852	825	4	irs	ORG
ftr-1852	827	1	a. rulings	PERSON
ftr-1852	828	1	rev	PERSON
ftr-1852	828	2	proc	PERSON
ftr-1852	829	1	201-30	CARDINAL
ftr-1852	829	2	19	CARDINAL
ftr-1852	830	1	4/23/01	CARDINAL
ftr-1852	830	2	proc	PERSON
ftr-1852	831	1	2001-34, 2001-22	DATE
ftr-1852	832	1	5/4/01	CARDINAL
ftr-1852	838	1	o	DATE
ftr-1852	838	2	proc	PERSON
ftr-1852	839	1	2001-34	DATE
ftr-1852	840	1	200 130	CARDINAL
ftr-1852	840	2	one	CARDINAL
ftr-1852	841	1	nols 1	ORG
ftr-1852	843	1	united states	ORG
ftr-1852	843	2	218	CARDINAL
ftr-1852	843	3	948	CARDINAL
ftr-1852	843	4	9th	ORDINAL
ftr-1852	843	5	2000	DATE
ftr-1852	843	6	230	CARDINAL
ftr-1852	843	7	164	CARDINAL
ftr-1852	843	8	9th	ORDINAL
ftr-1852	845	1	1999	DATE
ftr-1852	846	1	11	CARDINAL
ftr-1852	848	1	1398	DATE
ftr-1852	848	2	5:2	CARDINAL
ftr-1852	848	3	172	CARDINAL
ftr-1852	849	1	russell	PERSON
ftr-1852	849	2	927	CARDINAL
ftr-1852	849	3	413	CARDINAL
ftr-1852	849	4	8th	ORDINAL
ftr-1852	849	5	1991	DATE
ftr-1852	850	1	one year	DATE
ftr-1852	851	1	the united states	GPE
ftr-1852	852	1	2	CARDINAL
ftr-1852	852	2	culley v. united states	PERSON
ftr-1852	852	3	222	CARDINAL
ftr-1852	852	4	1331	CARDINAL
ftr-1852	852	5	fed	ORG
ftr-1852	852	6	cir. 2000	ORG
ftr-1852	856	1	165	CARDINAL
ftr-1852	856	2	1341	CARDINAL
ftr-1852	857	1	1341	CARDINAL
ftr-1852	859	1	i. at-risk	PERSON
ftr-1852	859	2	1	CARDINAL
ftr-1852	860	1	connorv	PERSON
ftr-1852	861	1	218	CARDINAL
ftr-1852	861	2	733	CARDINAL
ftr-1852	861	3	7th	ORDINAL
ftr-1852	861	4	2000	DATE
ftr-1852	862	1	seventh	ORDINAL
ftr-1852	862	2	1992	DATE
ftr-1852	863	1	1.469-4(a	CARDINAL
ftr-1852	863	2	1992	DATE
ftr-1852	864	1	united states	GPE
ftr-1852	864	2	191	CARDINAL
ftr-1852	864	3	599	CARDINAL
ftr-1852	864	4	5th	ORDINAL
ftr-1852	864	5	1999	DATE
ftr-1852	866	1	1.469-1	CARDINAL
ftr-1852	867	1	2	CARDINAL
ftr-1852	867	2	sidell v. commissioner	PERSON
ftr-1852	867	3	225	CARDINAL
ftr-1852	867	4	103	CARDINAL
ftr-1852	867	5	1st	ORDINAL
ftr-1852	867	6	2000	DATE
ftr-1852	867	7	t. c.	GPE
ftr-1852	868	1	1999-301	DATE
ftr-1852	869	1	sidell	PERSON
ftr-1852	871	1	47	CARDINAL
ftr-1852	872	1	irs	ORG
ftr-1852	872	2	reg	CARDINAL
ftr-1852	873	1	1.469-2(f)(6	DATE
ftr-1852	873	2	reg	CARDINAL
ftr-1852	875	1	469	CARDINAL
ftr-1852	875	2	2001	DATE
ftr-1852	875	3	florida	GPE
ftr-1852	877	1	1.4693	CARDINAL
ftr-1852	877	2	the years	DATE
ftr-1852	878	1	first	ORDINAL
ftr-1852	880	1	1.469-2(f)(6	DATE
ftr-1852	881	1	chevron u.s.a. inc.	ORG
ftr-1852	881	2	council, inc.	ORG
ftr-1852	881	3	467	CARDINAL
ftr-1852	881	4	837	CARDINAL
ftr-1852	881	5	844	CARDINAL
ftr-1852	881	6	1984	DATE
ftr-1852	882	1	reg	CARDINAL
ftr-1852	883	1	1.469-4(a	CARDINAL
ftr-1852	883	2	october 1994	DATE
ftr-1852	883	3	1993	DATE
ftr-1852	883	4	1994	DATE
ftr-1852	885	1	1.469-4(a	CARDINAL
ftr-1852	887	1	3	CARDINAL
ftr-1852	887	2	kosonen v. commissioner	PERSON
ftr-1852	887	3	t. c.	PERSON
ftr-1852	888	1	2000	CARDINAL
ftr-1852	889	1	seven	CARDINAL
ftr-1852	889	2	irs	ORG
ftr-1852	890	1	irs	ORG
ftr-1852	891	1	irs	ORG
ftr-1852	892	1	4	CARDINAL
ftr-1852	893	1	hillman v. commissioner	PERSON
ftr-1852	893	2	114	CARDINAL
ftr-1852	893	3	103	CARDINAL
ftr-1852	893	4	2000	DATE
ftr-1852	895	1	the s corporation	ORG
ftr-1852	897	1	1.469-7	CARDINAL
ftr-1852	897	2	56	CARDINAL
ftr-1852	897	3	f. r. 14034	PERSON
ftr-1852	897	4	4/5/91	CARDINAL
ftr-1852	899	1	section 469(l)(2	LAW
ftr-1852	899	2	irs	ORG
ftr-1852	901	1	1.469-7	CARDINAL
ftr-1852	901	2	irs	ORG
ftr-1852	902	1	10	CARDINAL
ftr-1852	903	1	v. united states	GPE
ftr-1852	903	2	191	CARDINAL
ftr-1852	903	3	599	CARDINAL
ftr-1852	903	4	5th	ORDINAL
ftr-1852	903	5	1999	DATE
ftr-1852	903	6	krtkowski v. commissioner	PERSON
ftr-1852	903	7	114	CARDINAL
ftr-1852	905	1	366	CARDINAL
ftr-1852	905	2	2000	DATE
ftr-1852	905	3	schwalbach v. commissioner	ORG
ftr-1852	905	4	111	CARDINAL
ftr-1852	905	5	215	CARDINAL
ftr-1852	905	6	1998	DATE
ftr-1852	907	1	5:2	CARDINAL
ftr-1852	908	1	irs	ORG
ftr-1852	911	1	a.	PERSON
ftr-1852	911	2	fourth	ORDINAL
ftr-1852	912	1	hillman	GPE
ftr-1852	913	1	250	CARDINAL
ftr-1852	913	2	228	CARDINAL
ftr-1852	913	3	4th	ORDINAL
ftr-1852	913	4	2001	DATE
ftr-1852	914	1	hamilton	PERSON
ftr-1852	914	2	section 469	LAW
ftr-1852	914	3	section 469(a	LAW
ftr-1852	915	1	one	CARDINAL
ftr-1852	915	2	two	CARDINAL
ftr-1852	915	3	1	CARDINAL
ftr-1852	915	4	2	CARDINAL
ftr-1852	917	1	5	CARDINAL
ftr-1852	917	2	116	CARDINAL
ftr-1852	918	1	glick v. united states	PERSON
ftr-1852	918	2	96	CARDINAL
ftr-1852	918	3	f. supp	PERSON
ftr-1852	919	1	2d	DATE
ftr-1852	920	1	850	CARDINAL
ftr-1852	920	2	s.d. ind	ORG
ftr-1852	920	3	2000	DATE
ftr-1852	921	1	1992	DATE
ftr-1852	921	2	1993	DATE
ftr-1852	921	3	116	CARDINAL
ftr-1852	922	1	79	CARDINAL
ftr-1852	922	2	33	CARDINAL
ftr-1852	922	3	1%	PERCENT
ftr-1852	924	1	1.469-2(d	CARDINAL
ftr-1852	924	2	93.6%	PERCENT
ftr-1852	925	1	the s corporation	ORG
ftr-1852	926	1	the s corporation	ORG
ftr-1852	927	1	469	PRODUCT
ftr-1852	928	1	11	CARDINAL
ftr-1852	928	2	121	CARDINAL
ftr-1852	928	3	s. ct	PERSON
ftr-1852	928	4	701	CARDINAL
ftr-1852	928	5	2001	DATE
ftr-1852	929	1	20011	CARDINAL
ftr-1852	929	2	the s corporation's	ORG
ftr-1852	929	3	the s corporation's	ORG
ftr-1852	929	4	less than 11%	PERCENT
ftr-1852	929	5	the s corporation's	ORG
ftr-1852	929	6	approximately 3%	PERCENT
ftr-1852	930	1	the s corporation's	ORG
ftr-1852	930	2	the s corporation's	ORG
ftr-1852	931	1	1993	DATE
ftr-1852	932	1	6	CARDINAL
ftr-1852	933	1	van wyk	PERSON
ftr-1852	933	2	113 t.c	QUANTITY
ftr-1852	933	3	440	CARDINAL
ftr-1852	933	4	1999	DATE
ftr-1852	934	1	50%	PERCENT
ftr-1852	938	1	third	ORDINAL
ftr-1852	938	2	465	CARDINAL
ftr-1852	940	1	7	CARDINAL
ftr-1852	941	1	115 t.c	QUANTITY
ftr-1852	941	2	125	CARDINAL
ftr-1852	941	3	2000	DATE
ftr-1852	942	1	london	GPE
ftr-1852	945	1	1.4692t(c)(3)(i)(c	CARDINAL
ftr-1852	949	1	florida	GPE
ftr-1852	950	1	5:2	CARDINAL
ftr-1852	950	2	8	CARDINAL
ftr-1852	950	3	tarakci v. commissioner	PERSON
ftr-1852	950	4	t. c.	PERSON
ftr-1852	951	1	2000	CARDINAL
ftr-1852	951	2	358	CARDINAL
ftr-1852	953	1	1.469-1t(e)(3)(ii)(d	CARDINAL
ftr-1852	953	2	50%	PERCENT
ftr-1852	955	1	a. capital gain	ORG
ftr-1852	955	2	1	CARDINAL
ftr-1852	957	1	proc	PERSON
ftr-1852	958	1	2000-29	DATE
ftr-1852	958	2	2000-28	DATE
ftr-1852	959	1	113	CARDINAL
ftr-1852	959	2	2000	DATE
ftr-1852	960	1	6/30/00	CARDINAL
ftr-1852	961	1	99-18	CARDINAL
ftr-1852	963	1	1.1001-3	CARDINAL
ftr-1852	964	1	3/1/99	DATE
ftr-1852	964	2	a. rev	PERSON
ftr-1852	964	3	proc	PERSON
ftr-1852	965	1	99-18	CARDINAL
ftr-1852	965	2	736	CARDINAL
ftr-1852	967	1	1.1001-3	CARDINAL
ftr-1852	970	1	oid	ORG
ftr-1852	972	1	between 3/1/99	CARDINAL
ftr-1852	972	2	6/30/00	CARDINAL
ftr-1852	973	1	2	CARDINAL
ftr-1852	973	2	section 1221	LAW
ftr-1852	976	1	1999	DATE
ftr-1852	976	2	1221	DATE
ftr-1852	976	3	2001u	CARDINAL
ftr-1852	976	4	florida	GPE
ftr-1852	977	1	1999	DATE
ftr-1852	977	2	three	CARDINAL
ftr-1852	977	3	122 1(a)(6)-(8	CARDINAL
ftr-1852	978	1	•	CARDINAL
ftr-1852	978	2	1	CARDINAL
ftr-1852	978	3	2	CARDINAL
ftr-1852	978	4	the day	DATE
ftr-1852	979	1	section 1221(b)(1	LAW
ftr-1852	981	1	1256	CARDINAL
ftr-1852	982	1	o	DATE
ftr-1852	982	2	§ 1221(a)(7	ORG
ftr-1852	982	3	the day	DATE
ftr-1852	984	1	1.1221-2	CARDINAL
ftr-1852	986	1	section 1221(b)(2	LAW
ftr-1852	987	1	1.1221-2	CARDINAL
ftr-1852	987	2	one	CARDINAL
ftr-1852	988	1	irs	ORG
ftr-1852	989	1	congress	ORG
ftr-1852	990	1	treasury	ORG
ftr-1852	990	2	1	CARDINAL
ftr-1852	990	3	2	CARDINAL
ftr-1852	991	1	5:2	CARDINAL
ftr-1852	992	1	one	CARDINAL
ftr-1852	993	1	treasury	ORG
ftr-1852	994	1	0	CARDINAL
ftr-1852	995	1	1221(a)(8	CARDINAL
ftr-1852	996	1	1999	DATE
ftr-1852	1000	1	section 1221(a)(1	LAW
ftr-1852	1000	2	1221(a)(2	CARDINAL
ftr-1852	1001	1	3	CARDINAL
ftr-1852	1001	2	section 1260	LAW
ftr-1852	1002	1	1999	DATE
ftr-1852	1002	2	congress	ORG
ftr-1852	1002	3	1260	CARDINAL
ftr-1852	1003	1	congress	ORG
ftr-1852	1004	1	1258	DATE
ftr-1852	1005	1	one	CARDINAL
ftr-1852	1006	1	2001.1	CARDINAL
ftr-1852	1006	2	florida	GPE
ftr-1852	1007	1	more than one year	DATE
ftr-1852	1011	1	section 1260	LAW
ftr-1852	1012	1	first	ORDINAL
ftr-1852	1012	2	1260(a)(1	CARDINAL
ftr-1852	1015	1	second	ORDINAL
ftr-1852	1015	2	1260(b	CARDINAL
ftr-1852	1015	3	years	DATE
ftr-1852	1015	4	1260(a)(1	CARDINAL
ftr-1852	1016	1	4	CARDINAL
ftr-1852	1017	1	8902	DATE
ftr-1852	1017	2	65	CARDINAL
ftr-1852	1017	3	57092	CARDINAL
ftr-1852	1017	4	9/21/00	CARDINAL
ftr-1852	1018	1	treasury	ORG
ftr-1852	1020	1	1	CARDINAL
ftr-1852	1020	2	the year	DATE
ftr-1852	1020	3	2	CARDINAL
ftr-1852	1020	4	irs	ORG
ftr-1852	1022	1	a.	PERSON
ftr-1852	1023	1	64	CARDINAL
ftr-1852	1023	2	f. r. 43117	PERSON
ftr-1852	1023	3	8/9/99	DATE
ftr-1852	1025	1	1	CARDINAL
ftr-1852	1025	2	reg	CARDINAL
ftr-1852	1026	1	1(h)-i	CARDINAL
ftr-1852	1026	2	years ending after 5/6/97	DATE
ftr-1852	1026	3	0	CARDINAL
ftr-1852	1027	1	more than one year	DATE
ftr-1852	1027	2	more than 18 months	DATE
ftr-1852	1027	3	1997	DATE
ftr-1852	1028	1	5:2	CARDINAL
ftr-1852	1032	1	°	CARDINAL
ftr-1852	1032	2	1250	CARDINAL
ftr-1852	1032	3	1250	CARDINAL
ftr-1852	1032	4	25%	PERCENT
ftr-1852	1035	1	105-356	CARDINAL
ftr-1852	1035	2	105th	GPE
ftr-1852	1037	1	1997	DATE
ftr-1852	1037	2	16	DATE
ftr-1852	1037	3	fa	ORG
ftr-1852	1037	4	11	CARDINAL
ftr-1852	1037	5	s. rep	ORG
ftr-1852	1039	1	105	CARDINAL
ftr-1852	1039	2	105th	GPE
ftr-1852	1040	1	2d	DATE
ftr-1852	1041	1	1998	DATE
ftr-1852	1041	2	149	DATE
ftr-1852	1041	3	fti	ORG
ftr-1852	1041	4	65	DATE
ftr-1852	1041	5	more than one year	DATE
ftr-1852	1041	6	75 1(a	DATE
ftr-1852	1041	7	1250	CARDINAL
ftr-1852	1041	8	1250	CARDINAL
ftr-1852	1042	1	1250	CARDINAL
ftr-1852	1042	2	1250	CARDINAL
ftr-1852	1042	3	1250	CARDINAL
ftr-1852	1043	1	1250	CARDINAL
ftr-1852	1044	1	1(h)(7)(b	CARDINAL
ftr-1852	1045	1	1250	CARDINAL
ftr-1852	1045	2	1250	CARDINAL
ftr-1852	1045	3	1231	DATE
ftr-1852	1046	1	treasury	ORG
ftr-1852	1046	2	1231	DATE
ftr-1852	1046	3	1250	CARDINAL
ftr-1852	1046	4	§ 1	DATE
ftr-1852	1046	5	1231	CARDINAL
ftr-1852	1047	1	2	CARDINAL
ftr-1852	1048	1	1.1223-3	CARDINAL
ftr-1852	1049	1	8453	DATE
ftr-1852	1049	2	1984-1	DATE
ftr-1852	1049	3	159	CARDINAL
ftr-1852	1049	4	1223	CARDINAL
ftr-1852	1050	1	20011	CARDINAL
ftr-1852	1050	2	florida	GPE
ftr-1852	1050	3	more than one year	DATE
ftr-1852	1050	4	one year	DATE
ftr-1852	1054	1	irs	ORG
ftr-1852	1055	1	1.701-2	CARDINAL
ftr-1852	1056	1	1	CARDINAL
ftr-1852	1056	2	proc	PERSON
ftr-1852	1057	1	99-43	CARDINAL
ftr-1852	1057	2	1999	DATE
ftr-1852	1057	3	47	CARDINAL
ftr-1852	1058	1	579	CARDINAL
ftr-1852	1059	1	6621(d	CARDINAL
ftr-1852	1059	2	12/1/98	CARDINAL
ftr-1852	1059	3	a. rev	PERSON
ftr-1852	1060	1	proc	PERSON
ftr-1852	1061	1	2000-26	DATE
ftr-1852	1061	2	24	CARDINAL
ftr-1852	1061	3	1257	CARDINAL
ftr-1852	1062	1	zero	CARDINAL
ftr-1852	1062	2	6621(d	CARDINAL
ftr-1852	1062	3	10/1/99	CARDINAL
ftr-1852	1062	4	2	CARDINAL
ftr-1852	1063	1	99-40	CARDINAL
ftr-1852	1063	2	1999-40	DATE
ftr-1852	1063	3	443	CARDINAL
ftr-1852	1065	1	84	CARDINAL
ftr-1852	1065	2	88-98	CARDINAL
ftr-1852	1066	1	1	CARDINAL
ftr-1852	1066	2	2	CARDINAL
ftr-1852	1066	3	year	DATE
ftr-1852	1066	4	year	DATE
ftr-1852	1067	1	3	CARDINAL
ftr-1852	1067	2	8886	DATE
ftr-1852	1068	1	years	DATE
ftr-1852	1068	2	65	CARDINAL
ftr-1852	1068	3	1/12/00	CARDINAL
ftr-1852	1068	4	65	CARDINAL
ftr-1852	1068	5	58222	DATE
ftr-1852	1068	6	9/28/00	CARDINAL
ftr-1852	1069	1	treasury	ORG
ftr-1852	1069	2	years	DATE
ftr-1852	1070	1	4/30/00	CARDINAL
ftr-1852	1072	1	5:2	CARDINAL
ftr-1852	1072	2	7520(c)(3	DATE
ftr-1852	1072	3	10 years	DATE
ftr-1852	1073	1	4	CARDINAL
ftr-1852	1073	2	214	CARDINAL
ftr-1852	1073	3	1254	CARDINAL
ftr-1852	1073	4	10th	ORDINAL
ftr-1852	1073	5	2000	DATE
ftr-1852	1073	6	111	CARDINAL
ftr-1852	1073	7	210	CARDINAL
ftr-1852	1073	8	1998	DATE
ftr-1852	1074	1	section 1281	LAW
ftr-1852	1074	2	oid	ORG
ftr-1852	1075	1	5	CARDINAL
ftr-1852	1077	1	217	CARDINAL
ftr-1852	1077	2	1117	CARDINAL
ftr-1852	1077	3	9th	ORDINAL
ftr-1852	1077	4	2000	DATE
ftr-1852	1078	1	1998	CARDINAL
ftr-1852	1078	2	317	CARDINAL
ftr-1852	1080	1	oid	ORG
ftr-1852	1081	1	83	DATE
ftr-1852	1082	1	1.83-7	CARDINAL
ftr-1852	1083	1	only $1,000	MONEY
ftr-1852	1083	2	oid	ORG
ftr-1852	1084	1	first	ORDINAL
ftr-1852	1087	1	1	CARDINAL
ftr-1852	1088	1	macrs	ORG
ftr-1852	1088	2	macrs	ORG
ftr-1852	1088	3	macrs	ORG
ftr-1852	1088	4	1033	CARDINAL
ftr-1852	1089	1	2000-4,2000-3	QUANTITY
ftr-1852	1090	1	313	CARDINAL
ftr-1852	1091	1	macrs	ORG
ftr-1852	1091	2	macrs	ORG
ftr-1852	1092	1	macrs	ORG
ftr-1852	1094	1	1.168-5(f	CARDINAL
ftr-1852	1094	2	1984	DATE
ftr-1852	1095	1	macrs	ORG
ftr-1852	1095	2	1/3/00	CARDINAL
ftr-1852	1095	3	macrs	ORG
ftr-1852	1095	4	macrs	ORG
ftr-1852	1095	5	1033	CARDINAL
ftr-1852	1096	1	1/3/00	DATE
ftr-1852	1096	2	macrs	ORG
ftr-1852	1097	1	2001	DATE
ftr-1852	1097	2	158	CARDINAL
ftr-1852	1097	3	florida	GPE
ftr-1852	1098	1	5:2 2	DATE
ftr-1852	1101	1	fcc	ORG
ftr-1852	1101	2	fcc	ORG
ftr-1852	1102	1	fcc	ORG
ftr-1852	1102	2	3663	DATE
ftr-1852	1102	3	3441	DATE
ftr-1852	1103	1	3	CARDINAL
ftr-1852	1103	2	ma	PERSON
ftr-1852	1104	1	irs	ORG
ftr-1852	1105	1	rev	PERSON
ftr-1852	1105	2	proc	PERSON
ftr-1852	1106	1	2000-37,2000-40	TIME
ftr-1852	1107	1	308	CARDINAL
ftr-1852	1108	1	irs	ORG
ftr-1852	1108	2	1031	DATE
ftr-1852	1110	1	2001	DATE
ftr-1852	1110	2	159	CARDINAL
ftr-1852	1110	3	1	CARDINAL
ftr-1852	1110	4	2	CARDINAL
ftr-1852	1110	5	florida	GPE
ftr-1852	1110	6	reg	CARDINAL
ftr-1852	1111	1	1.1031(k)-l(g)(4	CARDINAL
ftr-1852	1112	1	more than 90%	PERCENT
ftr-1852	1115	1	five days	DATE
ftr-1852	1115	2	reg	CARDINAL
ftr-1852	1116	1	1.1031(k)-l(g)(4	CARDINAL
ftr-1852	1117	1	45 days	DATE
ftr-1852	1117	2	180 days	DATE
ftr-1852	1119	1	180 days	DATE
ftr-1852	1121	1	9/15/00	CARDINAL
ftr-1852	1122	1	a.	PERSON
ftr-1852	1123	1	decleene v. commissioner	PERSON
ftr-1852	1123	2	115	CARDINAL
ftr-1852	1123	3	457	CARDINAL
ftr-1852	1123	4	2000	DATE
ftr-1852	1125	1	third	ORDINAL
ftr-1852	1126	1	beghe	PERSON
ftr-1852	1127	1	bloomington coca-cola bottling co.	ORG
ftr-1852	1127	2	189	CARDINAL
ftr-1852	1127	3	14	CARDINAL
ftr-1852	1127	4	1951	DATE
ftr-1852	1130	1	5:2	CARDINAL
ftr-1852	1130	2	103	CARDINAL
ftr-1852	1130	3	proc	PERSON
ftr-1852	1131	1	2000	CARDINAL
ftr-1852	1132	1	4	CARDINAL
ftr-1852	1133	1	proc	PERSON
ftr-1852	1134	1	2000-46	DATE
ftr-1852	1134	2	2000-44	DATE
ftr-1852	1135	1	438	CARDINAL
ftr-1852	1136	1	irs	ORG
ftr-1852	1137	1	proc	PERSON
ftr-1852	1138	1	2000-3	DATE
ftr-1852	1138	2	5.10	CARDINAL
ftr-1852	1138	3	2000	CARDINAL
ftr-1852	1138	4	1	CARDINAL
ftr-1852	1138	5	103	CARDINAL
ftr-1852	1139	1	irs	ORG
ftr-1852	1139	2	1031	DATE
ftr-1852	1141	1	irs	ORG
ftr-1852	1141	2	1	CARDINAL
ftr-1852	1141	3	2	CARDINAL
ftr-1852	1141	4	first	ORDINAL
ftr-1852	1141	5	3	CARDINAL
ftr-1852	1142	1	5	CARDINAL
ftr-1852	1144	1	66	CARDINAL
ftr-1852	1144	2	3924	CARDINAL
ftr-1852	1144	3	1/17/01	CARDINAL
ftr-1852	1146	1	1.1031(k)-1(k)(4	CARDINAL
ftr-1852	1146	2	two-year	DATE
ftr-1852	1147	1	1/17/01	CARDINAL
ftr-1852	1148	1	1041 1	DATE
ftr-1852	1151	1	114	CARDINAL
ftr-1852	1151	2	14 (2000	DATE
ftr-1852	1152	1	h &w	ORG
ftr-1852	1153	1	1	CARDINAL
ftr-1852	1153	2	w	ORG
ftr-1852	1153	3	2001u	CARDINAL
ftr-1852	1153	4	florida	GPE
ftr-1852	1153	5	mmp	PERSON
ftr-1852	1153	6	2	CARDINAL
ftr-1852	1153	7	mmp	ORG
ftr-1852	1153	8	838,724	MONEY
ftr-1852	1153	9	200,000	MONEY
ftr-1852	1154	1	mmp	ORG
ftr-1852	1154	2	w	ORG
ftr-1852	1155	1	w	ORG
ftr-1852	1156	1	1.1041	CARDINAL
ftr-1852	1156	2	q&a-9	PERSON
ftr-1852	1156	3	third	ORDINAL
ftr-1852	1156	4	third	ORDINAL
ftr-1852	1156	5	1041 i.e.	DATE
ftr-1852	1158	1	1.10411t(c	CARDINAL
ftr-1852	1158	2	q&a-9	PERSON
ftr-1852	1158	3	w	ORG
ftr-1852	1158	4	w	ORG
ftr-1852	1159	1	w	ORG
ftr-1852	1160	1	8-7	DATE
ftr-1852	1160	2	w.	PERSON
ftr-1852	1161	1	69	CARDINAL
ftr-1852	1161	2	1969-2	DATE
ftr-1852	1161	3	third	ORDINAL
ftr-1852	1161	4	reg	CARDINAL
ftr-1852	1162	1	1.1041	CARDINAL
ftr-1852	1162	2	q&a-9	NORP
ftr-1852	1163	1	q&a-9	GPE
ftr-1852	1163	2	w	GPE
ftr-1852	1163	3	w	ORG
ftr-1852	1163	4	third	ORDINAL
ftr-1852	1164	1	w	ORG
ftr-1852	1165	1	hayes	PERSON
ftr-1852	1165	2	101 t.c	QUANTITY
ftr-1852	1165	3	593	CARDINAL
ftr-1852	1165	4	1993	DATE
ftr-1852	1165	5	one	CARDINAL
ftr-1852	1166	1	blatt v. commissioner	PERSON
ftr-1852	1166	2	102	CARDINAL
ftr-1852	1166	3	1994	DATE
ftr-1852	1166	4	102	CARDINAL
ftr-1852	1166	5	522	CARDINAL
ftr-1852	1166	6	1994	DATE
ftr-1852	1167	1	ruwe	PERSON
ftr-1852	1167	2	one	CARDINAL
ftr-1852	1168	1	q&a-9	NORP
ftr-1852	1168	2	w	ORG
ftr-1852	1170	1	5:2	CARDINAL
ftr-1852	1170	2	0	CARDINAL
ftr-1852	1171	1	1.1041-1t(c	CARDINAL
ftr-1852	1171	2	q&a-9	PERSON
ftr-1852	1172	1	2	CARDINAL
ftr-1852	1172	2	ninth	ORDINAL
ftr-1852	1173	1	ninth	ORDINAL
ftr-1852	1173	2	ames	GPE
ftr-1852	1173	3	1041	CARDINAL
ftr-1852	1174	1	2	CARDINAL
ftr-1852	1174	2	v. united states	PERSON
ftr-1852	1174	3	215	CARDINAL
ftr-1852	1174	4	1lth cir	QUANTITY
ftr-1852	1174	5	2000	DATE
ftr-1852	1174	6	$4.8 million	MONEY
ftr-1852	1174	7	1989	DATE
ftr-1852	1174	8	1041	CARDINAL
ftr-1852	1175	1	1041	CARDINAL
ftr-1852	1176	1	12	CARDINAL
ftr-1852	1177	1	ninth	ORDINAL
ftr-1852	1177	2	1041	CARDINAL
ftr-1852	1178	1	ames	GPE
ftr-1852	1178	2	united states	GPE
ftr-1852	1178	3	981	CARDINAL
ftr-1852	1178	4	456	CARDINAL
ftr-1852	1178	5	9th	ORDINAL
ftr-1852	1178	6	1992	DATE
ftr-1852	1179	1	ninth	ORDINAL
ftr-1852	1179	2	mcdonald	ORG
ftr-1852	1179	3	1041	CARDINAL
ftr-1852	1180	1	a-9	PERSON
ftr-1852	1182	1	third	ORDINAL
ftr-1852	1182	2	1041	PRODUCT
ftr-1852	1183	1	450,000	MONEY
ftr-1852	1186	1	1.1041-1	CARDINAL
ftr-1852	1186	2	3	CARDINAL
ftr-1852	1188	1	ames v. commissioner	PERSON
ftr-1852	1188	2	102	CARDINAL
ftr-1852	1188	3	822	CARDINAL
ftr-1852	1188	4	1994	DATE
ftr-1852	1188	5	7	CARDINAL
ftr-1852	1189	1	50-50	CARDINAL
ftr-1852	1189	2	69	CARDINAL
ftr-1852	1189	3	1969-2	DATE
ftr-1852	1189	4	42	DATE
ftr-1852	1190	1	ninth	ORDINAL
ftr-1852	1190	2	54	CARDINAL
ftr-1852	1190	3	742	CARDINAL
ftr-1852	1190	4	1970	DATE
ftr-1852	1190	5	aftd	ORG
ftr-1852	1190	6	455	CARDINAL
ftr-1852	1190	7	985	CARDINAL
ftr-1852	1190	8	10th	ORDINAL
ftr-1852	1190	9	1971	DATE
ftr-1852	1190	10	450,000	MONEY
ftr-1852	1192	1	hayes v. commissioner	PERSON
ftr-1852	1192	2	101 t.c	QUANTITY
ftr-1852	1192	3	593	CARDINAL
ftr-1852	1192	4	1993	DATE
ftr-1852	1193	1	mcdonald's	ORG
ftr-1852	1193	2	1041	CARDINAL
ftr-1852	1195	1	1041	CARDINAL
ftr-1852	1195	2	q&a 9	DATE
ftr-1852	1196	1	ninth	ORDINAL
ftr-1852	1197	1	blatt v. commissioner	PERSON
ftr-1852	1197	2	102	CARDINAL
ftr-1852	1197	3	1994	DATE
ftr-1852	1197	4	3	CARDINAL
ftr-1852	1198	1	1041	CARDINAL
ftr-1852	1200	1	ames	GPE
ftr-1852	1200	2	united states	GPE
ftr-1852	1200	3	981	CARDINAL
ftr-1852	1200	4	456	CARDINAL
ftr-1852	1200	5	9th	ORDINAL
ftr-1852	1200	6	1993	DATE
ftr-1852	1201	1	beghe	PERSON
ftr-1852	1202	1	69	CARDINAL
ftr-1852	1202	2	1969-1	DATE
ftr-1852	1202	3	1272	CARDINAL
ftr-1852	1203	1	cynthia hall	PERSON
ftr-1852	1203	2	9th	ORDINAL
ftr-1852	1203	3	supra	PERSON
ftr-1852	1203	4	1041	CARDINAL
ftr-1852	1204	1	1.1041	CARDINAL
ftr-1852	1204	2	q&a-9	NORP
ftr-1852	1205	1	1989	DATE
ftr-1852	1208	1	1.12741	CARDINAL
ftr-1852	1208	2	1041	CARDINAL
ftr-1852	1209	1	302	CARDINAL
ftr-1852	1209	2	1041	CARDINAL
ftr-1852	1210	1	craven v. united states	PERSON
ftr-1852	1210	2	70	CARDINAL
ftr-1852	1210	3	f. supp	PERSON
ftr-1852	1211	1	2d	DATE
ftr-1852	1212	1	1323	CARDINAL
ftr-1852	1212	2	ga	ORG
ftr-1852	1212	3	1999	DATE
ftr-1852	1213	1	ninth	ORDINAL
ftr-1852	1213	2	ames	GPE
ftr-1852	1213	3	united states	GPE
ftr-1852	1213	4	981	CARDINAL
ftr-1852	1213	5	456	CARDINAL
ftr-1852	1213	6	9th	ORDINAL
ftr-1852	1213	7	1992	DATE
ftr-1852	1213	8	1041	CARDINAL
ftr-1852	1213	9	47%	PERCENT
ftr-1852	1214	1	1041	CARDINAL
ftr-1852	1216	1	oid	ORG
ftr-1852	1217	1	3	CARDINAL
ftr-1852	1218	1	200005006	DATE
ftr-1852	1218	2	11/1/99	CARDINAL
ftr-1852	1219	1	irs	ORG
ftr-1852	1219	2	united states	GPE
ftr-1852	1219	3	davis	PERSON
ftr-1852	1219	4	370	CARDINAL
ftr-1852	1219	5	u.s. 65	GPE
ftr-1852	1219	6	1962	DATE
ftr-1852	1220	1	83	CARDINAL
ftr-1852	1220	2	fmv	PRODUCT
ftr-1852	1220	3	§ 1041(b	ORG
ftr-1852	1224	1	fsa	ORG
ftr-1852	1227	1	87-112	CARDINAL
ftr-1852	1227	2	1987-2	DATE
ftr-1852	1227	3	207	CARDINAL
ftr-1852	1230	1	under united states	GPE
ftr-1852	1230	2	davis	PERSON
ftr-1852	1230	3	370	CARDINAL
ftr-1852	1230	4	u.s.	GPE
ftr-1852	1230	5	65	CARDINAL
ftr-1852	1230	6	florida	GPE
ftr-1852	1230	7	5:2	CARDINAL
ftr-1852	1230	8	1962	DATE
ftr-1852	1231	1	83	CARDINAL
ftr-1852	1234	1	1041	CARDINAL
ftr-1852	1235	1	section 1041	LAW
ftr-1852	1236	1	1041	CARDINAL
ftr-1852	1237	1	fsa	ORG
ftr-1852	1237	2	under united states	GPE
ftr-1852	1237	3	davis	PERSON
ftr-1852	1237	4	1041	CARDINAL
ftr-1852	1238	1	two	CARDINAL
ftr-1852	1238	2	fsa	ORG
ftr-1852	1239	1	first	ORDINAL
ftr-1852	1239	2	1041	CARDINAL
ftr-1852	1239	3	fmv	ORG
ftr-1852	1242	1	67	CARDINAL
ftr-1852	1242	2	1967-2	DATE
ftr-1852	1243	1	second	ORDINAL
ftr-1852	1243	2	berger v. commissioner	PERSON
ftr-1852	1243	3	t.c.	PERSON
ftr-1852	1244	1	1996	DATE
ftr-1852	1244	2	076	CARDINAL
ftr-1852	1245	1	e. section 1042 1	PERSON
ftr-1852	1246	1	2000-18, 2000	DATE
ftr-1852	1246	2	14	CARDINAL
ftr-1852	1247	1	847	CARDINAL
ftr-1852	1248	1	§ 1042(e	ORG
ftr-1852	1249	1	1	CARDINAL
ftr-1852	1249	2	reg-109101-98	DATE
ftr-1852	1249	3	65	CARDINAL
ftr-1852	1249	4	16546	DATE
ftr-1852	1249	5	3/29/00	CARDINAL
ftr-1852	1250	1	treasury	ORG
ftr-1852	1251	1	a. t.d	PERSON
ftr-1852	1251	2	65	CARDINAL
ftr-1852	1251	3	54100	CARDINAL
ftr-1852	1252	1	2001	DATE
ftr-1852	1252	2	florida	GPE
ftr-1852	1253	1	2.	CARDINAL
ftr-1852	1253	2	65	CARDINAL
ftr-1852	1253	3	21312	DATE
ftr-1852	1253	4	4/21/00	CARDINAL
ftr-1852	1255	1	irs	ORG
ftr-1852	1256	1	3	CARDINAL
ftr-1852	1256	2	65	CARDINAL
ftr-1852	1256	3	f. r. 15548	PERSON
ftr-1852	1256	4	200015	DATE
ftr-1852	1257	1	857	CARDINAL
ftr-1852	1258	1	reg	CARDINAL
ftr-1852	1259	1	1.125-4	CARDINAL
ftr-1852	1259	2	mid-year	DATE
ftr-1852	1259	3	the year	DATE
ftr-1852	1261	1	a. reg-l 17162-99	PERSON
ftr-1852	1261	2	65	CARDINAL
ftr-1852	1261	3	11587	DATE
ftr-1852	1262	1	treasury	ORG
ftr-1852	1262	2	reg.	MONEY
ftr-1852	1263	1	1.125-1,-2	CARDINAL
ftr-1852	1263	2	mid-year	DATE
ftr-1852	1263	3	mid-year	DATE
ftr-1852	1264	1	1.125-4	CARDINAL
ftr-1852	1264	2	b. t.d.	PERSON
ftr-1852	1264	3	8921	DATE
ftr-1852	1264	4	66	CARDINAL
ftr-1852	1264	5	1/10/01	CARDINAL
ftr-1852	1265	1	march 2000	DATE
ftr-1852	1266	1	4.	CARDINAL
ftr-1852	1266	2	treasury	ORG
ftr-1852	1266	3	congress	ORG
ftr-1852	1268	1	2000-27	DATE
ftr-1852	1268	2	1016	CARDINAL
ftr-1852	1269	1	less than 85%	PERCENT
ftr-1852	1269	2	401	CARDINAL
ftr-1852	1270	1	5	CARDINAL
ftr-1852	1270	2	2000-32, 2000	DATE
ftr-1852	1270	3	26	CARDINAL
ftr-1852	1272	1	5:2	CARDINAL
ftr-1852	1273	1	1998	DATE
ftr-1852	1274	1	6	CARDINAL
ftr-1852	1274	2	proc	PERSON
ftr-1852	1275	1	2000-27	DATE
ftr-1852	1275	2	26	CARDINAL
ftr-1852	1276	1	1272	CARDINAL
ftr-1852	1277	1	irs	ORG
ftr-1852	1277	2	1994 to 1998	DATE
ftr-1852	1278	1	one more year	DATE
ftr-1852	1278	2	the last day	DATE
ftr-1852	1278	3	12/31/00	CARDINAL
ftr-1852	1279	1	12/31/00	CARDINAL
ftr-1852	1279	2	200020	DATE
ftr-1852	1280	1	7	CARDINAL
ftr-1852	1281	1	t.d	PERSON
ftr-1852	1281	2	411(a)(11	CARDINAL
ftr-1852	1281	3	417(e)(1	CARDINAL
ftr-1852	1281	4	65	CARDINAL
ftr-1852	1281	5	44679	DATE
ftr-1852	1281	6	7/19/00	CARDINAL
ftr-1852	1282	1	treasury	ORG
ftr-1852	1283	1	5,000	MONEY
ftr-1852	1284	1	8	CARDINAL
ftr-1852	1285	1	8894	DATE
ftr-1852	1285	2	65	CARDINAL
ftr-1852	1285	3	46588	DATE
ftr-1852	1285	4	7/31/00	CARDINAL
ftr-1852	1287	1	a. reg-1 16495-99	PERSON
ftr-1852	1287	2	65	CARDINAL
ftr-1852	1287	3	7/31/00	CARDINAL
ftr-1852	1288	1	treasury	ORG
ftr-1852	1288	2	8894	DATE
ftr-1852	1289	1	9	CARDINAL
ftr-1852	1289	2	14697-00	DATE
ftr-1852	1289	3	65	CARDINAL
ftr-1852	1289	4	59774	DATE
ftr-1852	1289	5	10/6/00	CARDINAL
ftr-1852	1291	1	10	CARDINAL
ftr-1852	1293	1	2000-56	DATE
ftr-1852	1293	2	2000	CARDINAL
ftr-1852	1293	3	43	CARDINAL
ftr-1852	1294	1	393	CARDINAL
ftr-1852	1295	1	reg	CARDINAL
ftr-1852	1296	1	1.1032-3	CARDINAL
ftr-1852	1297	1	1	CARDINAL
ftr-1852	1297	2	2	CARDINAL
ftr-1852	1299	1	20011	DATE
ftr-1852	1301	1	reg	CARDINAL
ftr-1852	1302	1	1.1032-3(c)(2	CARDINAL
ftr-1852	1304	1	92-64	CARDINAL
ftr-1852	1304	2	1992	DATE
ftr-1852	1304	3	2	CARDINAL
ftr-1852	1304	4	422	CARDINAL
ftr-1852	1305	1	11	CARDINAL
ftr-1852	1305	2	231	CARDINAL
ftr-1852	1305	3	541	CARDINAL
ftr-1852	1305	4	9th	ORDINAL
ftr-1852	1305	5	2000	DATE
ftr-1852	1305	6	t.c.	GPE
ftr-1852	1306	1	1998-145	DATE
ftr-1852	1307	1	1990	DATE
ftr-1852	1307	2	one	CARDINAL
ftr-1852	1308	1	the 60 days	DATE
ftr-1852	1309	1	1993	DATE
ftr-1852	1310	1	1990	DATE
ftr-1852	1311	1	1993	DATE
ftr-1852	1311	2	a closed year	DATE
ftr-1852	1311	3	1990	DATE
ftr-1852	1312	1	ninth	ORDINAL
ftr-1852	1312	2	the tax court's	ORG
ftr-1852	1313	1	12	CARDINAL
ftr-1852	1315	1	2001-10, 2001-5	DATE
ftr-1852	1316	1	459	CARDINAL
ftr-1852	1318	1	58	CARDINAL
ftr-1852	1319	1	1	CARDINAL
ftr-1852	1319	2	7872	DATE
ftr-1852	1319	3	2	CARDINAL
ftr-1852	1319	4	3	CARDINAL
ftr-1852	1320	1	7872	DATE
ftr-1852	1320	2	1984	DATE
ftr-1852	1322	1	1	CARDINAL
ftr-1852	1323	1	bunney v. commissioner	PERSON
ftr-1852	1323	2	114	CARDINAL
ftr-1852	1323	3	259	CARDINAL
ftr-1852	1323	4	2000	DATE
ftr-1852	1325	1	one-half	CARDINAL
ftr-1852	1326	1	one-half	CARDINAL
ftr-1852	1326	2	florida	GPE
ftr-1852	1326	3	5:2	CARDINAL
ftr-1852	1328	1	laro	PERSON
ftr-1852	1328	2	408	CARDINAL
ftr-1852	1330	1	2	CARDINAL
ftr-1852	1330	2	2000-30	DATE
ftr-1852	1330	3	25	CARDINAL
ftr-1852	1330	4	1266	CARDINAL
ftr-1852	1332	1	2000	DATE
ftr-1852	1333	1	5498	CARDINAL
ftr-1852	1334	1	3	CARDINAL
ftr-1852	1334	2	2000-39	DATE
ftr-1852	1334	3	2000-30	DATE
ftr-1852	1335	1	132	CARDINAL
ftr-1852	1336	1	post1999	NORP
ftr-1852	1337	1	4.	CARDINAL
ftr-1852	1338	1	reg-130477-00	DATE
ftr-1852	1338	2	reg-130481-00	DATE
ftr-1852	1338	3	65	CARDINAL
ftr-1852	1338	4	3928	CARDINAL
ftr-1852	1338	5	1/17/01	CARDINAL
ftr-1852	1341	1	yearly	DATE
ftr-1852	1344	1	more than 10 years	DATE
ftr-1852	1345	1	2001u	CARDINAL
ftr-1852	1345	2	florida	GPE
ftr-1852	1345	3	1	CARDINAL
ftr-1852	1346	1	nielsen v. commissioner	PERSON
ftr-1852	1346	2	114	CARDINAL
ftr-1852	1346	3	159	CARDINAL
ftr-1852	1346	4	2000	DATE
ftr-1852	1347	1	south dakota	GPE
ftr-1852	1348	1	65,000	MONEY
ftr-1852	1348	2	a year	DATE
ftr-1852	1349	1	an additional $100,000	MONEY
ftr-1852	1349	2	1970	DATE
ftr-1852	1351	1	91646	DATE
ftr-1852	1351	2	84	CARDINAL
ftr-1852	1352	1	1894	DATE
ftr-1852	1353	1	100,000	MONEY
ftr-1852	1353	2	42 u.s.c	MONEY
ftr-1852	1354	1	65,000	MONEY
ftr-1852	1355	1	65,000	MONEY
ftr-1852	1356	1	2	CARDINAL
ftr-1852	1356	2	warren v. commissioner	PERSON
ftr-1852	1356	3	114	CARDINAL
ftr-1852	1356	4	343	CARDINAL
ftr-1852	1356	5	2000	DATE
ftr-1852	1356	6	14	CARDINAL
ftr-1852	1358	1	58,000	MONEY
ftr-1852	1358	2	between $76,000 and $80,000	MONEY
ftr-1852	1358	3	77,000	MONEY
ftr-1852	1358	4	99,000	MONEY
ftr-1852	1358	5	annual	DATE
ftr-1852	1358	6	three taxable years	DATE
ftr-1852	1360	1	3	CARDINAL
ftr-1852	1361	1	greer v. united states	PERSON
ftr-1852	1361	2	207	CARDINAL
ftr-1852	1361	3	322	CARDINAL
ftr-1852	1361	4	6th	ORDINAL
ftr-1852	1361	5	2000	DATE
ftr-1852	1362	1	51,000	MONEY
ftr-1852	1363	1	ashland	GPE
ftr-1852	1365	1	5:2	CARDINAL
ftr-1852	1365	2	4	CARDINAL
ftr-1852	1366	1	irs	ORG
ftr-1852	1366	2	1998	DATE
ftr-1852	1367	1	proc	PERSON
ftr-1852	1368	1	2000-30	DATE
ftr-1852	1368	2	28	CARDINAL
ftr-1852	1368	3	113	CARDINAL
ftr-1852	1369	1	irs	ORG
ftr-1852	1372	1	6049	DATE
ftr-1852	1373	1	10	MONEY
ftr-1852	1373	2	less than $5,000	MONEY
ftr-1852	1373	3	20	MONEY
ftr-1852	1373	4	5,000	MONEY
ftr-1852	1374	1	5	CARDINAL
ftr-1852	1374	2	1954	DATE
ftr-1852	1375	1	8890	DATE
ftr-1852	1375	2	65	CARDINAL
ftr-1852	1375	3	41332	DATE
ftr-1852	1375	4	7/5/00	CARDINAL
ftr-1852	1376	1	treasury	ORG
ftr-1852	1377	1	1.671-2(e	CARDINAL
ftr-1852	1384	1	301.7701	CARDINAL
ftr-1852	1385	1	301.7701-4(d	CARDINAL
ftr-1852	1386	1	301.7701	CARDINAL
ftr-1852	1387	1	•	CARDINAL
ftr-1852	1388	1	6	CARDINAL
ftr-1852	1389	1	65	CARDINAL
ftr-1852	1389	2	10/10/00	CARDINAL
ftr-1852	1391	1	1.121-1	CARDINAL
ftr-1852	1391	2	1.121	CARDINAL
ftr-1852	1391	3	1.1398	CARDINAL
ftr-1852	1391	4	250,000/$500,000	MONEY
ftr-1852	1393	1	7	CARDINAL
ftr-1852	1394	1	t.c.	PERSON
ftr-1852	1395	1	2000	CARDINAL
ftr-1852	1395	2	340	CARDINAL
ftr-1852	1396	1	11,000	MONEY
ftr-1852	1396	2	two	CARDINAL
ftr-1852	1400	1	1	CARDINAL
ftr-1852	1402	1	the years	DATE
ftr-1852	1404	1	1997 five	DATE
ftr-1852	1404	2	73.4%	PERCENT
ftr-1852	1405	1	2007	DATE
ftr-1852	1405	2	almost 95%	PERCENT
ftr-1852	1406	1	harvey & tempalski	ORG
ftr-1852	1406	2	50	CARDINAL
ftr-1852	1406	3	nat	ORG
ftr-1852	1407	1	1997	DATE
ftr-1852	1407	2	aba	GPE
ftr-1852	1407	3	aicpa	ORG
ftr-1852	1407	4	202000	CARDINAL
ftr-1852	1407	5	39	CARDINAL
ftr-1852	1407	6	28,2000	CARDINAL
ftr-1852	1410	1	alexander v. irs	PERSON
ftr-1852	1410	2	72	CARDINAL
ftr-1852	1410	3	938	CARDINAL
ftr-1852	1410	4	1st	ORDINAL
ftr-1852	1410	5	1995	DATE
ftr-1852	1410	6	t.c.	GPE
ftr-1852	1411	1	1995-51	DATE
ftr-1852	1413	1	250,000	MONEY
ftr-1852	1413	2	245,000	MONEY
ftr-1852	1415	1	b.	PERSON
ftr-1852	1415	2	fifth	ORDINAL
ftr-1852	1415	3	eleventh	ORDINAL
ftr-1852	1415	4	fifth	ORDINAL
ftr-1852	1416	1	florida	GPE
ftr-1852	1416	2	5:2	CARDINAL
ftr-1852	1417	1	davis v. commissioner	PERSON
ftr-1852	1417	2	t.c.	PERSON
ftr-1852	1418	1	1998-248	DATE
ftr-1852	1419	1	willie mae barlow davis	PERSON
ftr-1852	1419	2	152,000	MONEY
ftr-1852	1419	3	$6 million	MONEY
ftr-1852	1419	4	two	CARDINAL
ftr-1852	1419	5	alabama	GPE
ftr-1852	1420	1	3,039,191	MONEY
ftr-1852	1423	1	bagley v. commissioner	PERSON
ftr-1852	1423	2	105	CARDINAL
ftr-1852	1423	3	396	CARDINAL
ftr-1852	1423	4	1995	DATE
ftr-1852	1423	5	121	CARDINAL
ftr-1852	1423	6	393	CARDINAL
ftr-1852	1423	7	8thcir	CARDINAL
ftr-1852	1424	1	1997).accordbaylin	CARDINAL
ftr-1852	1424	2	united states	GPE
ftr-1852	1424	3	43	CARDINAL
ftr-1852	1424	4	1451	CARDINAL
ftr-1852	1424	5	fed	ORG
ftr-1852	1424	6	cir	ORG
ftr-1852	1424	7	1993	DATE
ftr-1852	1425	1	cotnam v. commissioner	ORG
ftr-1852	1425	2	263	CARDINAL
ftr-1852	1425	3	119	CARDINAL
ftr-1852	1425	4	5th	ORDINAL
ftr-1852	1425	5	1959	DATE
ftr-1852	1425	6	fifth	ORDINAL
ftr-1852	1426	1	davis	PERSON
ftr-1852	1426	2	eleventh	ORDINAL
ftr-1852	1426	3	cotnam	ORG
ftr-1852	1426	4	bonner v. city ofprichard	ORG
ftr-1852	1426	5	alabama	GPE
ftr-1852	1426	6	661	CARDINAL
ftr-1852	1426	7	1206	DATE
ftr-1852	1426	8	1	CARDINAL
ftr-1852	1426	9	lth	ORG
ftr-1852	1426	10	1981	DATE
ftr-1852	1426	11	fifth	ORDINAL
ftr-1852	1426	12	eleventh	ORDINAL
ftr-1852	1426	13	eleventh	ORDINAL
ftr-1852	1427	1	eleventh	ORDINAL
ftr-1852	1428	1	davis v. commissioner	PERSON
ftr-1852	1428	2	210	CARDINAL
ftr-1852	1428	3	1346	CARDINAL
ftr-1852	1428	4	2000	DATE
ftr-1852	1429	1	eleventh	ORDINAL
ftr-1852	1429	2	cotnam	PERSON
ftr-1852	1430	1	irs	ORG
ftr-1852	1430	2	1989	DATE
ftr-1852	1431	1	burnet v. logan	PERSON
ftr-1852	1431	2	irs	ORG
ftr-1852	1433	1	83	CARDINAL
ftr-1852	1437	1	gregg d. polsky	PERSON
ftr-1852	1437	2	89	CARDINAL
ftr-1852	1437	3	917	CARDINAL
ftr-1852	1437	4	nov. 13, 2000	DATE
ftr-1852	1438	1	d.	NORP
ftr-1852	1439	1	texas	GPE
ftr-1852	1439	2	cotnam	PERSON
ftr-1852	1439	3	alabama	GPE
ftr-1852	1440	1	srivastava v. commissioner	PERSON
ftr-1852	1440	2	t.c.	PERSON
ftr-1852	1441	1	1998	CARDINAL
ftr-1852	1441	2	362	CARDINAL
ftr-1852	1442	1	the 40%	PERCENT
ftr-1852	1443	1	texas	GPE
ftr-1852	1443	2	200o1	CARDINAL
ftr-1852	1443	3	florida	GPE
ftr-1852	1444	1	parr	PERSON
ftr-1852	1444	2	cotnam v. commissioner	ORG
ftr-1852	1444	3	supra	PERSON
ftr-1852	1444	4	texas	GPE
ftr-1852	1447	1	67	CARDINAL
ftr-1852	1450	1	arizona	GPE
ftr-1852	1450	2	t.c.	PERSON
ftr-1852	1451	1	1998-364	DATE
ftr-1852	1451	2	j.	PERSON
ftr-1852	1452	1	e. fifth circuit:	ORG
ftr-1852	1453	1	srivastava	PERSON
ftr-1852	1454	1	srivastava v. commissioner	PERSON
ftr-1852	1454	2	220	CARDINAL
ftr-1852	1454	3	353	CARDINAL
ftr-1852	1454	4	5th	ORDINAL
ftr-1852	1454	5	2000	DATE
ftr-1852	1454	6	2-1	DATE
ftr-1852	1455	1	jerry smith	PERSON
ftr-1852	1456	1	smith	PERSON
ftr-1852	1456	2	alabama	GPE
ftr-1852	1456	3	texas	GPE
ftr-1852	1457	1	dennis	PERSON
ftr-1852	1457	2	cotnam	PERSON
ftr-1852	1457	3	alabama	GPE
ftr-1852	1457	4	texas	GPE
ftr-1852	1458	1	f.	PERSON
ftr-1852	1459	1	sixth	ORDINAL
ftr-1852	1460	1	202	CARDINAL
ftr-1852	1460	2	854	CARDINAL
ftr-1852	1460	3	6th	ORDINAL
ftr-1852	1460	4	2000	DATE
ftr-1852	1461	1	sixth	ORDINAL
ftr-1852	1461	2	cotnam v. commissioner	PERSON
ftr-1852	1461	3	263	CARDINAL
ftr-1852	1461	4	119	CARDINAL
ftr-1852	1461	5	5th	ORDINAL
ftr-1852	1461	6	1959	DATE
ftr-1852	1462	1	sixth	ORDINAL
ftr-1852	1462	2	cotnam	PERSON
ftr-1852	1462	3	michigan	GPE
ftr-1852	1462	4	alabama	GPE
ftr-1852	1463	1	baylin v. commissioner	ORG
ftr-1852	1463	2	43	CARDINAL
ftr-1852	1463	3	1451	CARDINAL
ftr-1852	1463	4	fed	ORG
ftr-1852	1463	5	cir. 1995)	ORG
ftr-1852	1464	1	5:2	CARDINAL
ftr-1852	1464	2	lucas v. earl	PERSON
ftr-1852	1464	3	281	CARDINAL
ftr-1852	1464	4	111	CARDINAL
ftr-1852	1464	5	1930	DATE
ftr-1852	1464	6	311	CARDINAL
ftr-1852	1464	7	112	CARDINAL
ftr-1852	1464	8	1940	DATE
ftr-1852	1470	1	one-third	CARDINAL
ftr-1852	1471	1	wisconsin	GPE
ftr-1852	1472	1	congress	ORG
ftr-1852	1473	1	kenseth v. commissioner	PERSON
ftr-1852	1473	2	114 t.c	QUANTITY
ftr-1852	1473	3	399	CARDINAL
ftr-1852	1473	4	2000	DATE
ftr-1852	1473	5	8-5	CARDINAL
ftr-1852	1475	1	ruwe	PERSON
ftr-1852	1475	2	sixth	ORDINAL
ftr-1852	1475	3	clarks	GPE
ftr-1852	1476	1	chabot	PERSON
ftr-1852	1477	1	beghe	PERSON
ftr-1852	1478	1	h. ninth	ORG
ftr-1852	1478	2	alaska	GPE
ftr-1852	1479	1	coady v. commissioner	PERSON
ftr-1852	1479	2	9th	ORDINAL
ftr-1852	1479	3	2000	DATE
ftr-1852	1480	1	alaska	GPE
ftr-1852	1482	1	263	CARDINAL
ftr-1852	1482	2	119	CARDINAL
ftr-1852	1482	3	5th	ORDINAL
ftr-1852	1482	4	1959	DATE
ftr-1852	1482	5	clarks v. united states	GPE
ftr-1852	1482	6	202	CARDINAL
ftr-1852	1482	7	854	CARDINAL
ftr-1852	1482	8	6th	ORDINAL
ftr-1852	1482	9	2000	DATE
ftr-1852	1482	10	baylin	GPE
ftr-1852	1482	11	united states	GPE
ftr-1852	1482	12	43	CARDINAL
ftr-1852	1482	13	1451	CARDINAL
ftr-1852	1483	1	fed	ORG
ftr-1852	1483	2	cir. 1995	ORG
ftr-1852	1483	3	irs	ORG
ftr-1852	1483	4	72	CARDINAL
ftr-1852	1483	5	938	CARDINAL
ftr-1852	1483	6	1st	ORDINAL
ftr-1852	1483	7	1995	DATE
ftr-1852	1484	1	alaska	GPE
ftr-1852	1484	2	alabama	GPE
ftr-1852	1484	3	michigan	GPE
ftr-1852	1484	4	lien	PERSON
ftr-1852	1485	1	2001u	CARDINAL
ftr-1852	1485	2	florida	GPE
ftr-1852	1485	3	benci-woodward v. commissioner	ORG
ftr-1852	1485	4	219	CARDINAL
ftr-1852	1485	5	941	CARDINAL
ftr-1852	1485	6	9th	ORDINAL
ftr-1852	1485	7	2000	DATE
ftr-1852	1486	1	california	GPE
ftr-1852	1486	2	coady	PERSON
ftr-1852	1487	1	sixth	ORDINAL
ftr-1852	1487	2	clarks	GPE
ftr-1852	1487	3	clarks	GPE
ftr-1852	1488	1	i.	PERSON
ftr-1852	1488	2	cotnam	PERSON
ftr-1852	1488	3	alabama	GPE
ftr-1852	1489	1	a minute	TIME
ftr-1852	1490	1	foster v. united states	PERSON
ftr-1852	1490	2	106	CARDINAL
ftr-1852	1490	3	f. supp	PERSON
ftr-1852	1491	1	2d	DATE
ftr-1852	1492	1	1234	CARDINAL
ftr-1852	1492	2	n.d. ala	GPE
ftr-1852	1492	3	2000	DATE
ftr-1852	1492	4	249	CARDINAL
ftr-1852	1492	5	1275	CARDINAL
ftr-1852	1492	6	1	CARDINAL
ftr-1852	1492	7	lth	ORG
ftr-1852	1492	8	2001	DATE
ftr-1852	1493	1	1,000,000	MONEY
ftr-1852	1494	1	alabama	GPE
ftr-1852	1494	2	250,000	MONEY
ftr-1852	1495	1	50%	PERCENT
ftr-1852	1497	1	212	CARDINAL
ftr-1852	1500	1	alabama	GPE
ftr-1852	1501	1	irs	ORG
ftr-1852	1502	1	j.	PERSON
ftr-1852	1503	1	162	CARDINAL
ftr-1852	1503	2	212	CARDINAL
ftr-1852	1504	1	guill v. commissioner	PERSON
ftr-1852	1504	2	112 t.c	QUANTITY
ftr-1852	1504	3	325	CARDINAL
ftr-1852	1504	4	1999	DATE
ftr-1852	1506	1	irs	ORG
ftr-1852	1506	2	212	CARDINAL
ftr-1852	1507	1	5:2	CARDINAL
ftr-1852	1509	1	first	ORDINAL
ftr-1852	1509	2	162	CARDINAL
ftr-1852	1510	1	first	ORDINAL
ftr-1852	1510	2	srivastava v. commissioner	PERSON
ftr-1852	1510	3	t.c.	PERSON
ftr-1852	1511	1	1998-362	DATE
ftr-1852	1511	2	212	CARDINAL
ftr-1852	1511	3	162	CARDINAL
ftr-1852	1512	1	roemer v. commissioner	PERSON
ftr-1852	1512	2	716	CARDINAL
ftr-1852	1512	3	693	CARDINAL
ftr-1852	1512	4	9th	ORDINAL
ftr-1852	1512	5	1983	DATE
ftr-1852	1512	6	threlkeld v. commissioner	PERSON
ftr-1852	1512	7	87	CARDINAL
ftr-1852	1512	8	1986	DATE
ftr-1852	1512	9	848 f.2d	MONEY
ftr-1852	1512	10	81	CARDINAL
ftr-1852	1512	11	6th	ORDINAL
ftr-1852	1512	12	1988	DATE
ftr-1852	1513	1	111	CARDINAL
ftr-1852	1513	2	305	CARDINAL
ftr-1852	1513	3	1998	DATE
ftr-1852	1514	1	one	CARDINAL
ftr-1852	1514	2	srivastava	PERSON
ftr-1852	1514	3	guill	PERSON
ftr-1852	1514	4	fabry	PERSON
ftr-1852	1514	5	104(a)(2	CARDINAL
ftr-1852	1515	1	2	CARDINAL
ftr-1852	1515	2	noons v. commissioner	PERSON
ftr-1852	1515	3	t.c.	PERSON
ftr-1852	1516	1	2000	CARDINAL
ftr-1852	1517	1	162	CARDINAL
ftr-1852	1519	1	3	CARDINAL
ftr-1852	1519	2	ttrea	ORG
ftr-1852	1519	3	98 §	CARDINAL
ftr-1852	1519	4	2001	DATE
ftr-1852	1519	5	1998	DATE
ftr-1852	1519	6	24(d)(2	CARDINAL
ftr-1852	1519	7	400	MONEY
ftr-1852	1519	8	1998	DATE
ftr-1852	1520	1	a. 1999	PERSON
ftr-1852	1521	1	years	DATE
ftr-1852	1521	2	2000	DATE
ftr-1852	1521	3	2001	DATE
ftr-1852	1522	1	years after 2001	DATE
ftr-1852	1522	2	pre-1998	DATE
ftr-1852	1523	1	4	CARDINAL
ftr-1852	1526	1	t.c.	PERSON
ftr-1852	1527	1	1999-13 1	DATE
ftr-1852	1527	2	217	CARDINAL
ftr-1852	1527	3	843	CARDINAL
ftr-1852	1527	4	4th	ORDINAL
ftr-1852	1527	5	2000	DATE
ftr-1852	1528	1	treasury	ORG
ftr-1852	1528	2	200o1	CARDINAL
ftr-1852	1528	3	florida	GPE
ftr-1852	1528	4	nevada	GPE
ftr-1852	1528	5	nevada	GPE
ftr-1852	1528	6	san joaquin	GPE
ftr-1852	1529	1	fay	PERSON
ftr-1852	1531	1	5	CARDINAL
ftr-1852	1532	1	miller v. commissioner	PERSON
ftr-1852	1532	2	114	CARDINAL
ftr-1852	1532	3	184	CARDINAL
ftr-1852	1532	4	2000	DATE
ftr-1852	1535	1	6	CARDINAL
ftr-1852	1536	1	chamales v.	PERSON
ftr-1852	1536	2	t.c.	PERSON
ftr-1852	1537	1	2000-33	DATE
ftr-1852	1538	1	o.j. simpson's	PERSON
ftr-1852	1538	2	los angeles	GPE
ftr-1852	1538	3	brown simpson	PERSON
ftr-1852	1538	4	ronald goldman	PERSON
ftr-1852	1538	5	simpson	PERSON
ftr-1852	1539	1	7	CARDINAL
ftr-1852	1539	2	114	CARDINAL
ftr-1852	1539	3	206	CARDINAL
ftr-1852	1539	4	2000	DATE
ftr-1852	1540	1	nine	CARDINAL
ftr-1852	1542	1	parr	PERSON
ftr-1852	1542	2	164	CARDINAL
ftr-1852	1542	3	1964	DATE
ftr-1852	1544	1	2000-24, 2000-19	DATE
ftr-1852	1545	1	963	CARDINAL
ftr-1852	1547	1	5:2	CARDINAL
ftr-1852	1548	1	9	CARDINAL
ftr-1852	1549	1	miller v. commissioner	PERSON
ftr-1852	1549	2	114	CARDINAL
ftr-1852	1549	3	511	CARDINAL
ftr-1852	1549	4	2000	DATE
ftr-1852	1550	1	13:16-17	CARDINAL
ftr-1852	1551	1	ssn	ORG
ftr-1852	1552	1	ssn	ORG
ftr-1852	1552	2	irs	ORG
ftr-1852	1552	3	ssn	ORG
ftr-1852	1553	1	davis v. commissioner	PERSON
ftr-1852	1553	2	t.c.	PERSON
ftr-1852	1554	1	2000	CARDINAL
ftr-1852	1555	1	10	CARDINAL
ftr-1852	1556	1	212	CARDINAL
ftr-1852	1557	1	mellon bank	ORG
ftr-1852	1557	2	n.a.	GPE
ftr-1852	1557	3	v. united states	GPE
ftr-1852	1557	4	47	DATE
ftr-1852	1559	1	186	CARDINAL
ftr-1852	1559	2	2000	DATE
ftr-1852	1560	1	67	CARDINAL
ftr-1852	1561	1	sixth	ORDINAL
ftr-1852	1561	2	william j o'neill	PERSON
ftr-1852	1561	3	98	CARDINAL
ftr-1852	1561	4	227	CARDINAL
ftr-1852	1561	5	1992	DATE
ftr-1852	1561	6	67	CARDINAL
ftr-1852	1561	7	994	CARDINAL
ftr-1852	1561	8	302	CARDINAL
ftr-1852	1561	9	6th	ORDINAL
ftr-1852	1561	10	1993	DATE
ftr-1852	1562	1	2%	PERCENT
ftr-1852	1564	1	a.	PERSON
ftr-1852	1565	1	86	CARDINAL
ftr-1852	1565	2	6432	DATE
ftr-1852	1565	3	2001-	DATE
ftr-1852	1566	1	50,153	CARDINAL
ftr-1852	1566	2	fed	ORG
ftr-1852	1567	1	9/18/00	CARDINAL
ftr-1852	1568	1	mellon bank	ORG
ftr-1852	1569	1	11	CARDINAL
ftr-1852	1570	1	ed	PERSON
ftr-1852	1571	1	jordan v. commissioner	PERSON
ftr-1852	1571	2	t.c.	PERSON
ftr-1852	1572	1	2000	CARDINAL
ftr-1852	1572	2	2001u	CARDINAL
ftr-1852	1574	1	12	CARDINAL
ftr-1852	1575	1	novak	PERSON
ftr-1852	1575	2	t.c.	PERSON
ftr-1852	1576	1	2000	CARDINAL
ftr-1852	1577	1	arabian	NORP
ftr-1852	1578	1	more than $1.2 million	MONEY
ftr-1852	1578	2	12 years	DATE
ftr-1852	1578	3	a single profitable year	DATE
ftr-1852	1580	1	13	CARDINAL
ftr-1852	1582	1	dirkse	PERSON
ftr-1852	1582	2	t.c.	PERSON
ftr-1852	1583	1	2000	CARDINAL
ftr-1852	1583	2	356	CARDINAL
ftr-1852	1585	1	14	CARDINAL
ftr-1852	1586	1	67	CARDINAL
ftr-1852	1587	1	t.c.	PERSON
ftr-1852	1588	1	2000	CARDINAL
ftr-1852	1588	2	239	CARDINAL
ftr-1852	1591	1	w-2s	ORG
ftr-1852	1592	1	15	CARDINAL
ftr-1852	1594	1	200038059	TIME
ftr-1852	1594	2	9/22/00	CARDINAL
ftr-1852	1594	3	200034029	DATE
ftr-1852	1594	4	7/25/00	CARDINAL
ftr-1852	1595	1	first	ORDINAL
ftr-1852	1595	2	the year	DATE
ftr-1852	1596	1	second	ORDINAL
ftr-1852	1597	1	florida	GPE
ftr-1852	1597	2	5:2	CARDINAL
ftr-1852	1598	1	9/26/00	CARDINAL
ftr-1852	1598	2	5117	DATE
ftr-1852	1598	3	later years	DATE
ftr-1852	1601	1	2000	DATE
ftr-1852	1602	1	16	CARDINAL
ftr-1852	1604	1	williamson v. jones	PERSON
ftr-1852	1604	2	224	CARDINAL
ftr-1852	1604	3	1193	CARDINAL
ftr-1852	1604	4	10th	ORDINAL
ftr-1852	1604	5	2000	DATE
ftr-1852	1604	6	montgomery	GPE
ftr-1852	1604	7	219	CARDINAL
ftr-1852	1604	8	913	CARDINAL
ftr-1852	1604	9	10th	ORDINAL
ftr-1852	1604	10	1998	DATE
ftr-1852	1605	1	§ 3507	LAW
ftr-1852	1605	2	the year	DATE
ftr-1852	1606	1	17	CARDINAL
ftr-1852	1608	1	geary v. commissioner	PERSON
ftr-1852	1608	2	235	CARDINAL
ftr-1852	1608	3	1207	CARDINAL
ftr-1852	1608	4	9th	ORDINAL
ftr-1852	1608	5	2000	DATE
ftr-1852	1609	1	san francisco	GPE
ftr-1852	1609	2	north beach	GPE
ftr-1852	1610	1	brendan o'smarty	PERSON
ftr-1852	1612	1	geary	PERSON
ftr-1852	1612	2	san francisco	GPE
ftr-1852	1614	1	vi	PERSON
ftr-1852	1614	2	1	CARDINAL
ftr-1852	1618	1	10636	DATE
ftr-1852	1619	1	1999	DATE
ftr-1852	1620	1	20011	DATE
ftr-1852	1620	2	florida	GPE
ftr-1852	1621	1	10/18/98	DATE
ftr-1852	1621	2	1	CARDINAL
ftr-1852	1622	1	t.d	PERSON
ftr-1852	1622	2	8924	DATE
ftr-1852	1623	1	66	CARDINAL
ftr-1852	1623	2	f. r. 723	PERSON
ftr-1852	1623	3	1/3/00	CARDINAL
ftr-1852	1623	4	66	CARDINAL
ftr-1852	1623	5	f. r. 10190	PERSON
ftr-1852	1623	6	2/14/01	CARDINAL
ftr-1852	1625	1	1.301	CARDINAL
ftr-1852	1627	1	reg-106791-00	DATE
ftr-1852	1629	1	2	CARDINAL
ftr-1852	1630	1	2	CARDINAL
ftr-1852	1630	2	sharewell, inc.	ORG
ftr-1852	1631	1	t.c.	PERSON
ftr-1852	1632	1	1999-413	DATE
ftr-1852	1633	1	one	CARDINAL
ftr-1852	1633	2	$1.3 million	MONEY
ftr-1852	1633	3	300,000	MONEY
ftr-1852	1634	1	twelve days	DATE
ftr-1852	1634	2	three years	DATE
ftr-1852	1634	3	300,000	MONEY
ftr-1852	1635	1	the entire $1.3 million	MONEY
ftr-1852	1635	2	1	CARDINAL
ftr-1852	1635	3	2	CARDINAL
ftr-1852	1635	4	3	CARDINAL
ftr-1852	1635	5	two	CARDINAL
ftr-1852	1635	6	378 f.2d	MONEY
ftr-1852	1635	7	771	CARDINAL
ftr-1852	1635	8	3d	CARDINAL
ftr-1852	1635	9	1967	DATE
ftr-1852	1636	1	300,000	MONEY
ftr-1852	1637	1	3	CARDINAL
ftr-1852	1639	1	neonatology associates	ORG
ftr-1852	1639	2	p.a.	GPE
ftr-1852	1640	1	115	CARDINAL
ftr-1852	1643	1	5:2	CARDINAL
ftr-1852	1643	2	two	CARDINAL
ftr-1852	1643	3	ten	CARDINAL
ftr-1852	1646	1	120 months	DATE
ftr-1852	1646	2	the fifth year	DATE
ftr-1852	1647	1	five years	DATE
ftr-1852	1648	1	laro	PERSON
ftr-1852	1650	1	162	CARDINAL
ftr-1852	1651	1	1.162-10(a	CARDINAL
ftr-1852	1653	1	the year	DATE
ftr-1852	1654	1	laro	PERSON
ftr-1852	1656	1	83	DATE
ftr-1852	1660	1	laro	PERSON
ftr-1852	1660	2	25,000	MONEY
ftr-1852	1660	3	6673(a)(1)(b	CARDINAL
ftr-1852	1661	1	2001	DATE
ftr-1852	1661	2	florida	GPE
ftr-1852	1661	3	4	CARDINAL
ftr-1852	1664	1	115	CARDINAL
ftr-1852	1664	2	172	CARDINAL
ftr-1852	1664	3	2000	DATE
ftr-1852	1666	1	1978 through 1988	DATE
ftr-1852	1666	2	hif	ORG
ftr-1852	1666	3	1988	DATE
ftr-1852	1669	1	hif	ORG
ftr-1852	1669	2	hif	ORG
ftr-1852	1670	1	hif	PERSON
ftr-1852	1673	1	hif	ORG
ftr-1852	1675	1	hif	ORG
ftr-1852	1678	1	fifth	ORDINAL
ftr-1852	1678	2	jack	PERSON
ftr-1852	1679	1	703	CARDINAL
ftr-1852	1679	2	154	CARDINAL
ftr-1852	1679	3	5th	ORDINAL
ftr-1852	1679	4	1983	DATE
ftr-1852	1680	1	t. c.	PERSON
ftr-1852	1681	1	1981	DATE
ftr-1852	1681	2	349	CARDINAL
ftr-1852	1683	1	jack	PERSON
ftr-1852	1686	1	5	CARDINAL
ftr-1852	1688	1	midwest	LOC
ftr-1852	1689	1	t.c.	PERSON
ftr-1852	1690	1	2000	CARDINAL
ftr-1852	1690	2	314	CARDINAL
ftr-1852	1692	1	5:2	CARDINAL
ftr-1852	1698	1	6	CARDINAL
ftr-1852	1700	1	t.c.	PERSON
ftr-1852	1701	1	2000	CARDINAL
ftr-1852	1701	2	292	CARDINAL
ftr-1852	1702	1	50%	PERCENT
ftr-1852	1702	2	j&j	NORP
ftr-1852	1702	3	100%	PERCENT
ftr-1852	1703	1	100,000	MONEY
ftr-1852	1704	1	j&j	NORP
ftr-1852	1705	1	c. liquidations 1	PERSON
ftr-1852	1706	1	1060/§ 338	CARDINAL
ftr-1852	1707	1	seven	CARDINAL
ftr-1852	1707	2	five	CARDINAL
ftr-1852	1708	1	64	CARDINAL
ftr-1852	1708	2	43461	DATE
ftr-1852	1708	3	8/10/99	ORG
ftr-1852	1709	1	treasury	ORG
ftr-1852	1709	2	338	CARDINAL
ftr-1852	1709	3	1060	CARDINAL
ftr-1852	1710	1	seven	CARDINAL
ftr-1852	1711	1	reg	CARDINAL
ftr-1852	1712	1	1.338-1	CARDINAL
ftr-1852	1712	2	1.1060-1	CARDINAL
ftr-1852	1712	3	§§ 338	ORG
ftr-1852	1712	4	1060	CARDINAL
ftr-1852	1713	1	irs	ORG
ftr-1852	1713	2	three	CARDINAL
ftr-1852	1713	3	1	CARDINAL
ftr-1852	1713	4	338	CARDINAL
ftr-1852	1713	5	2	CARDINAL
ftr-1852	1713	6	3	CARDINAL
ftr-1852	1713	7	33	CARDINAL
ftr-1852	1715	1	20011	DATE
ftr-1852	1715	2	four	CARDINAL
ftr-1852	1715	3	1	CARDINAL
ftr-1852	1715	4	2	CARDINAL
ftr-1852	1715	5	3	CARDINAL
ftr-1852	1715	6	seven	CARDINAL
ftr-1852	1715	7	4	CARDINAL
ftr-1852	1716	1	338	CARDINAL
ftr-1852	1718	1	seven	CARDINAL
ftr-1852	1718	2	vi	PERSON
ftr-1852	1718	3	197	CARDINAL
ftr-1852	1719	1	two	CARDINAL
ftr-1852	1721	1	t.d	PERSON
ftr-1852	1721	2	8858	DATE
ftr-1852	1721	3	65	CARDINAL
ftr-1852	1721	4	f. r. 1236	PERSON
ftr-1852	1721	5	1/7/00	CARDINAL
ftr-1852	1723	1	1/6/00	CARDINAL
ftr-1852	1723	2	2	CARDINAL
ftr-1852	1724	1	robson v. commissioner	PERSON
ftr-1852	1724	2	t.c.	PERSON
ftr-1852	1725	1	2000201	DATE
ftr-1852	1726	1	108	CARDINAL
ftr-1852	1727	1	331	CARDINAL
ftr-1852	1728	1	3	CARDINAL
ftr-1852	1728	2	10659-00	DATE
ftr-1852	1728	3	66	CARDINAL
ftr-1852	1728	4	3959	CARDINAL
ftr-1852	1728	5	1/17/01	CARDINAL
ftr-1852	1729	1	reg	CARDINAL
ftr-1852	1730	1	301.7701-3(g)(2)(ii	DATE
ftr-1852	1732	1	332	CARDINAL
ftr-1852	1732	2	337	CARDINAL
ftr-1852	1733	1	332	CARDINAL
ftr-1852	1733	2	florida	GPE
ftr-1852	1734	1	5:2	CARDINAL
ftr-1852	1735	1	d. s	PERSON
ftr-1852	1735	2	1	CARDINAL
ftr-1852	1736	1	t.d. 8852	PERSON
ftr-1852	1736	2	64	CARDINAL
ftr-1852	1736	3	12/22/99	CARDINAL
ftr-1852	1737	1	reg-209446-82	DATE
ftr-1852	1737	2	63	CARDINAL
ftr-1852	1737	3	f. r. 44181	PERSON
ftr-1852	1737	4	8/18/98	CARDINAL
ftr-1852	1739	1	1.1366-1	CARDINAL
ftr-1852	1739	2	1.1366-5	CARDINAL
ftr-1852	1739	3	1.1367-1(e	DATE
ftr-1852	1739	4	1.1366-3	CARDINAL
ftr-1852	1739	5	1.1368-1(d	CARDINAL
ftr-1852	1739	6	1.1368-2	CARDINAL
ftr-1852	1739	7	1.1368-3	CARDINAL
ftr-1852	1739	8	1.1368-4	CARDINAL
ftr-1852	1739	9	subehapter s	ORG
ftr-1852	1741	1	the taxable year	DATE
ftr-1852	1744	1	1.1366-1(a)(2)(viii	TIME
ftr-1852	1744	2	§§	ORG
ftr-1852	1744	3	1367	DATE
ftr-1852	1745	1	2	CARDINAL
ftr-1852	1746	1	a.	PERSON
ftr-1852	1748	1	gitlitz v. commissioner	PERSON
ftr-1852	1748	2	121	CARDINAL
ftr-1852	1748	3	701	CARDINAL
ftr-1852	1748	4	2001	DATE
ftr-1852	1749	1	gitlitz	PERSON
ftr-1852	1749	2	50%	PERCENT
ftr-1852	1749	3	2,021,096	MONEY
ftr-1852	1750	1	2,181,748	MONEY
ftr-1852	1752	1	1367(a)(1	CARDINAL
ftr-1852	1754	1	nelson	PERSON
ftr-1852	1754	2	110 t.c	QUANTITY
ftr-1852	1754	3	114	CARDINAL
ftr-1852	1754	4	1998	DATE
ftr-1852	1754	5	182	CARDINAL
ftr-1852	1754	6	1152	CARDINAL
ftr-1852	1754	7	10th	ORDINAL
ftr-1852	1754	8	1999	DATE
ftr-1852	1754	9	§§	ORG
ftr-1852	1754	10	1366(a)(1)(a	CARDINAL
ftr-1852	1756	1	irs	ORG
ftr-1852	1756	2	108(d)(7)(a	CARDINAL
ftr-1852	1756	3	the s corporation level	ORG
ftr-1852	1756	4	§ 108(b	ORG
ftr-1852	1756	5	2001	DATE
ftr-1852	1756	6	florida	GPE
ftr-1852	1757	1	section 108	LAW
ftr-1852	1758	1	e. affirmed	PERSON
ftr-1852	1759	1	182	CARDINAL
ftr-1852	1759	2	1143	CARDINAL
ftr-1852	1759	3	10th	ORDINAL
ftr-1852	1759	4	1999	DATE
ftr-1852	1760	1	tenth	ORDINAL
ftr-1852	1762	1	108(d)(7)(a	CARDINAL
ftr-1852	1762	2	the s corporation level	ORG
ftr-1852	1762	3	§ 108(b	ORG
ftr-1852	1763	1	the year following the year	DATE
ftr-1852	1765	1	§ 108(b	ORG
ftr-1852	1765	2	prior years	DATE
ftr-1852	1766	1	d.	PERSON
ftr-1852	1767	1	the supreme court	ORG
ftr-1852	1767	2	8	CARDINAL
ftr-1852	1767	3	justice thomas	PERSON
ftr-1852	1767	4	the s corporation's	ORG
ftr-1852	1767	5	1367	DATE
ftr-1852	1768	1	the s corporation's	ORG
ftr-1852	1768	2	§ 108(b	ORG
ftr-1852	1768	3	§ 108(b	ORG
ftr-1852	1768	4	the year	DATE
ftr-1852	1768	5	that year	DATE
ftr-1852	1769	1	the s corporation's	ORG
ftr-1852	1775	1	congress	ORG
ftr-1852	1777	1	5:2	CARDINAL
ftr-1852	1778	1	1.1366-1(a)(2)(viii	TIME
ftr-1852	1779	1	treasury	ORG
ftr-1852	1779	2	reg	CARDINAL
ftr-1852	1780	1	§§	ORG
ftr-1852	1780	2	1367	DATE
ftr-1852	1787	1	3	CARDINAL
ftr-1852	1788	1	ding v. commissioner	PERSON
ftr-1852	1788	2	200	CARDINAL
ftr-1852	1788	3	587	CARDINAL
ftr-1852	1788	4	9th	ORDINAL
ftr-1852	1788	5	1999	DATE
ftr-1852	1792	1	59	CARDINAL
ftr-1852	1792	2	1959-1	DATE
ftr-1852	1792	3	225	CARDINAL
ftr-1852	1793	1	4	CARDINAL
ftr-1852	1793	2	t.c.	PERSON
ftr-1852	1793	3	1999-425	DATE
ftr-1852	1798	1	5	CARDINAL
ftr-1852	1799	1	t.d	PERSON
ftr-1852	1799	2	8869	DATE
ftr-1852	1800	1	65	CARDINAL
ftr-1852	1800	2	f. r. 3843	PERSON
ftr-1852	1800	3	1/25/00	CARDINAL
ftr-1852	1801	1	reg-251698-96	DATE
ftr-1852	1801	2	63	CARDINAL
ftr-1852	1801	3	f. r. 19864	PERSON
ftr-1852	1802	1	1	CARDINAL
ftr-1852	1802	2	2	CARDINAL
ftr-1852	1802	3	3	CARDINAL
ftr-1852	1805	1	1.1361-3(a	QUANTITY
ftr-1852	1808	1	200o1	CARDINAL
ftr-1852	1808	2	florida	GPE
ftr-1852	1813	1	1.1361-4(a)(4	DATE
ftr-1852	1815	1	332	CARDINAL
ftr-1852	1815	2	337	CARDINAL
ftr-1852	1817	1	1.1361-4(a)(2	CARDINAL
ftr-1852	1819	1	1.1361-3(a)(4	DATE
ftr-1852	1819	2	two months and	DATE
ftr-1852	1819	3	15 days	DATE
ftr-1852	1819	4	more than 12 months	DATE
ftr-1852	1820	1	two months and	DATE
ftr-1852	1820	2	15 days	DATE
ftr-1852	1820	3	0	CARDINAL
ftr-1852	1821	1	two months and	DATE
ftr-1852	1821	2	15 days	DATE
ftr-1852	1821	3	more than 12 months	DATE
ftr-1852	1823	1	1.1361-3(b)(2	PERCENT
ftr-1852	1825	1	section 1361	LAW
ftr-1852	1826	1	1.1361-5(b)(1	CARDINAL
ftr-1852	1827	1	351	CARDINAL
ftr-1852	1828	1	351	CARDINAL
ftr-1852	1828	2	second	ORDINAL
ftr-1852	1830	1	qsub	ORG
ftr-1852	1830	2	351	CARDINAL
ftr-1852	1832	1	1.13615(b)(3	CARDINAL
ftr-1852	1832	2	1	CARDINAL
ftr-1852	1833	1	fifth	ORDINAL
ftr-1852	1833	2	year	DATE
ftr-1852	1834	1	section 1361(b)(3)(d	LAW
ftr-1852	1835	1	1.1361-5(c	CARDINAL
ftr-1852	1836	1	irs	ORG
ftr-1852	1838	1	1.1361-5(c)(2	MONEY
ftr-1852	1839	1	6	CARDINAL
ftr-1852	1841	1	2000-43	DATE
ftr-1852	1841	2	2000	CARDINAL
ftr-1852	1841	3	41	CARDINAL
ftr-1852	1842	1	333	CARDINAL
ftr-1852	1843	1	the year	DATE
ftr-1852	1843	2	the s corporation's	ORG
ftr-1852	1843	3	the s corporation	ORG
ftr-1852	1843	4	the taxable year	DATE
ftr-1852	1844	1	section 1363(b	LAW
ftr-1852	1845	1	5:2	CARDINAL
ftr-1852	1845	2	7	CARDINAL
ftr-1852	1845	3	subchapter k	PERSON
ftr-1852	1846	1	coggin automotive corp.	ORG
ftr-1852	1847	1	115	CARDINAL
ftr-1852	1849	1	28	CARDINAL
ftr-1852	1852	1	1993	DATE
ftr-1852	1853	1	six	CARDINAL
ftr-1852	1853	2	six	CARDINAL
ftr-1852	1855	1	approximately $5 million	MONEY
ftr-1852	1856	1	1	CARDINAL
ftr-1852	1856	2	2	CARDINAL
ftr-1852	1856	3	approximately $4.8 million	MONEY
ftr-1852	1857	1	jacobs	PERSON
ftr-1852	1857	2	first	ORDINAL
ftr-1852	1858	1	jacobs	PERSON
ftr-1852	1858	2	second	ORDINAL
ftr-1852	1859	1	$4.8 million	MONEY
ftr-1852	1860	1	79	CARDINAL
ftr-1852	1860	2	424	CARDINAL
ftr-1852	1860	3	1982	DATE
ftr-1852	1860	4	267	CARDINAL
ftr-1852	1860	5	un	ORG
ftr-1852	1860	6	773	CARDINAL
ftr-1852	1860	7	276	CARDINAL
ftr-1852	1860	8	fed	ORG
ftr-1852	1860	9	cir	ORG
ftr-1852	1860	10	1985	DATE
ftr-1852	1860	11	unger v. commissioner	PERSON
ftr-1852	1860	12	936	CARDINAL
ftr-1852	1860	13	1316	DATE
ftr-1852	1860	14	d.c	GPE
ftr-1852	1860	15	cir	ORG
ftr-1852	1860	16	1991	DATE
ftr-1852	1862	1	sports, ltd.	ORG
ftr-1852	1863	1	109	CARDINAL
ftr-1852	1863	2	423	CARDINAL
ftr-1852	1863	3	1997	DATE
ftr-1852	1863	4	1056	CARDINAL
ftr-1852	1863	5	madison gas & elec. co.	ORG
ftr-1852	1864	1	72	CARDINAL
ftr-1852	1865	1	521,564	CARDINAL
ftr-1852	1865	2	1979	DATE
ftr-1852	1865	3	633 f.2d	MONEY
ftr-1852	1865	4	512	CARDINAL
ftr-1852	1865	5	7th	ORDINAL
ftr-1852	1865	6	1980	DATE
ftr-1852	1865	7	162	CARDINAL
ftr-1852	1865	8	eighth	ORDINAL
ftr-1852	1866	1	inc.&	ORG
ftr-1852	1867	1	77	CARDINAL
ftr-1852	1867	2	217	CARDINAL
ftr-1852	1867	3	8th	ORDINAL
ftr-1852	1867	4	1996	DATE
ftr-1852	1867	5	104 t.c	QUANTITY
ftr-1852	1867	6	105	CARDINAL
ftr-1852	1867	7	1995	DATE
ftr-1852	1868	1	2001	DATE
ftr-1852	1869	1	1	CARDINAL
ftr-1852	1869	2	reg-106219-98	DATE
ftr-1852	1869	3	63	CARDINAL
ftr-1852	1869	4	69581	CARDINAL
ftr-1852	1870	1	treasury	ORG
ftr-1852	1871	1	1.1502-76	CARDINAL
ftr-1852	1871	2	80%	PERCENT
ftr-1852	1872	1	the s corporation	ORG
ftr-1852	1872	2	the beginning of the day	DATE
ftr-1852	1872	3	the end of the previous day	DATE
ftr-1852	1873	1	a. t.d.	PERSON
ftr-1852	1873	2	8842	DATE
ftr-1852	1873	3	64	CARDINAL
ftr-1852	1873	4	61205	CARDINAL
ftr-1852	1873	5	11/10/99	DATE
ftr-1852	1875	1	1.1502-76	CARDINAL
ftr-1852	1876	1	2	CARDINAL
ftr-1852	1877	1	intermet corp.	ORG
ftr-1852	1878	1	111	CARDINAL
ftr-1852	1879	1	294	CARDINAL
ftr-1852	1879	2	1998	DATE
ftr-1852	1880	1	1992	DATE
ftr-1852	1880	2	nearly $26 million	MONEY
ftr-1852	1881	1	three	CARDINAL
ftr-1852	1881	2	1,226,000	MONEY
ftr-1852	1882	1	a year	DATE
ftr-1852	1882	2	more than three years before 1992	DATE
ftr-1852	1884	1	1.1502-12	CARDINAL
ftr-1852	1884	2	1.1502-21a	DATE
ftr-1852	1884	3	nol	PRODUCT
ftr-1852	1885	1	10-year	DATE
ftr-1852	1886	1	1992	DATE
ftr-1852	1886	2	first	ORDINAL
ftr-1852	1889	1	209	CARDINAL
ftr-1852	1889	2	901	CARDINAL
ftr-1852	1889	3	6th	ORDINAL
ftr-1852	1889	4	2000	DATE
ftr-1852	1891	1	nol	PRODUCT
ftr-1852	1892	1	nol	PRODUCT
ftr-1852	1894	1	5:2florida	CARDINAL
ftr-1852	1894	2	1.1502-21a	CARDINAL
ftr-1852	1894	3	nol	ORG
ftr-1852	1895	1	3	CARDINAL
ftr-1852	1895	2	fourth	ORDINAL
ftr-1852	1896	1	uniteddominion industries, inc.	ORG
ftr-1852	1897	1	v. united states	GPE
ftr-1852	1897	2	208	CARDINAL
ftr-1852	1897	3	452	CARDINAL
ftr-1852	1897	4	4th	ORDINAL
ftr-1852	1897	5	2000	DATE
ftr-1852	1900	1	4	CARDINAL
ftr-1852	1900	2	the supreme court	ORG
ftr-1852	1901	1	fourth	ORDINAL
ftr-1852	1901	2	united dominion industries, inc.	ORG
ftr-1852	1901	3	121	CARDINAL
ftr-1852	1901	4	s. ct	PERSON
ftr-1852	1902	1	562	CARDINAL
ftr-1852	1902	2	2000	DATE
ftr-1852	1903	1	5	CARDINAL
ftr-1852	1904	1	rite aid corp.	ORG
ftr-1852	1905	1	v. united states	GPE
ftr-1852	1906	1	46	DATE
ftr-1852	1908	1	500	CARDINAL
ftr-1852	1908	2	2000	DATE
ftr-1852	1910	1	1.1502-20	CARDINAL
ftr-1852	1910	2	165	CARDINAL
ftr-1852	1912	1	1.1502-20	CARDINAL
ftr-1852	1912	2	2	CARDINAL
ftr-1852	1912	3	3	CARDINAL
ftr-1852	1915	1	1.1502-20	CARDINAL
ftr-1852	1916	1	$33 million	MONEY
ftr-1852	1916	2	$22 million	MONEY
ftr-1852	1917	1	$28 million	MONEY
ftr-1852	1918	1	reg	CARDINAL
ftr-1852	1919	1	1.1502-20	CARDINAL
ftr-1852	1920	1	6. zero	CARDINAL
ftr-1852	1921	1	section 1032	LAW
ftr-1852	1921	2	one	CARDINAL
ftr-1852	1921	3	20011	CARDINAL
ftr-1852	1921	4	florida	GPE
ftr-1852	1921	5	65	CARDINAL
ftr-1852	1921	6	f. r. 31073	PERSON
ftr-1852	1921	7	5/16/00	CARDINAL
ftr-1852	1922	1	treasury	ORG
ftr-1852	1923	1	fmv	ORG
ftr-1852	1924	1	7	CARDINAL
ftr-1852	1926	1	textron, inc.	ORG
ftr-1852	1927	1	115	CARDINAL
ftr-1852	1927	2	2000	DATE
ftr-1852	1928	1	1967	DATE
ftr-1852	1928	2	paul	PERSON
ftr-1852	1928	3	four million	CARDINAL
ftr-1852	1929	1	1977	DATE
ftr-1852	1930	1	1.1502-14(b)(1	CARDINAL
ftr-1852	1931	1	1.1502-31(b)(2)(ii	CARDINAL
ftr-1852	1932	1	1987	DATE
ftr-1852	1932	2	textron	ORG
ftr-1852	1932	3	15,000,000	MONEY
ftr-1852	1932	4	332	CARDINAL
ftr-1852	1933	1	laro	PERSON
ftr-1852	1934	1	1.1504-14(d)(4)(i	CARDINAL
ftr-1852	1934	2	1987	DATE
ftr-1852	1935	1	laro	PERSON
ftr-1852	1936	1	1	CARDINAL
ftr-1852	1936	2	1502-14(d)(4)(i)(c	DATE
ftr-1852	1938	1	1.1502-14(d)(4)(ii	CARDINAL
ftr-1852	1938	2	332	CARDINAL
ftr-1852	1939	1	wells's	ORG
ftr-1852	1939	2	103	CARDINAL
ftr-1852	1939	3	398	CARDINAL
ftr-1852	1939	4	1994	DATE
ftr-1852	1939	5	intermet corp.	ORG
ftr-1852	1940	1	111	CARDINAL
ftr-1852	1941	1	294	CARDINAL
ftr-1852	1941	2	1998	DATE
ftr-1852	1941	3	209	CARDINAL
ftr-1852	1943	1	textron	ORG
ftr-1852	1943	2	laro	ORG
ftr-1852	1944	1	1.1502-14(d)(4)(i	CARDINAL
ftr-1852	1947	1	1.1502-14(d)(4)(i	CARDINAL
ftr-1852	1947	2	one	CARDINAL
ftr-1852	1947	3	13	CARDINAL
ftr-1852	1949	1	don leatherman	PERSON
ftr-1852	1949	2	university of tennessee college of law	ORG
ftr-1852	1950	1	5:2	CARDINAL
ftr-1852	1951	1	textron	ORG
ftr-1852	1951	2	laro	PERSON
ftr-1852	1953	1	1.1502-13	CARDINAL
ftr-1852	1953	2	textron	ORG
ftr-1852	1953	3	7/12/95	CARDINAL
ftr-1852	1954	1	1.1502-13(f)(6	DATE
ftr-1852	1956	1	1.1502-20(a	CARDINAL
ftr-1852	1957	1	1.1502-20(c	CARDINAL
ftr-1852	1959	1	1.267(f)l(c)(1	CARDINAL
ftr-1852	1959	2	reg	CARDINAL
ftr-1852	1960	1	1.1502-13(d	CARDINAL
ftr-1852	1962	1	1.267(f)-1(h	CARDINAL
ftr-1852	1962	2	1.1502-13(h	DATE
ftr-1852	1963	1	8	CARDINAL
ftr-1852	1963	2	2000-53, 2000	DATE
ftr-1852	1963	3	38	CARDINAL
ftr-1852	1963	4	293	CARDINAL
ftr-1852	1964	1	irs	ORG
ftr-1852	1964	2	382	CARDINAL
ftr-1852	1964	3	383	CARDINAL
ftr-1852	1964	4	64	CARDINAL
ftr-1852	1964	5	36092	DATE
ftr-1852	1964	6	7/2/99	CARDINAL
ftr-1852	1965	1	1.1502-15	CARDINAL
ftr-1852	1965	2	-21	PRODUCT
ftr-1852	1965	3	reg-103805-99	DATE
ftr-1852	1965	4	65	CARDINAL
ftr-1852	1965	5	57755	CARDINAL
ftr-1852	1965	6	9/26/00	CARDINAL
ftr-1852	1967	1	1.1502-77	CARDINAL
ftr-1852	1967	2	-78	PRODUCT
ftr-1852	1971	1	irs	ORG
ftr-1852	1974	1	the interlake corp.	ORG
ftr-1852	1975	1	112 t.c	QUANTITY
ftr-1852	1975	2	103	CARDINAL
ftr-1852	1975	3	1999	DATE
ftr-1852	1975	4	the carryback year	DATE
ftr-1852	1976	1	2001	DATE
ftr-1852	1976	2	florida	GPE
ftr-1852	1976	3	482 1	DATE
ftr-1852	1977	1	1999	DATE
ftr-1852	1977	2	6103(b)(2	CARDINAL
ftr-1852	1977	3	482	CARDINAL
ftr-1852	1978	1	1	CARDINAL
ftr-1852	1980	1	15086-98	DATE
ftr-1852	1980	2	64	CARDINAL
ftr-1852	1980	3	f. r. 31770	PERSON
ftr-1852	1980	4	6/14/99	CARDINAL
ftr-1852	1981	1	1.368-2(d)(4)(i)-(iii	TIME
ftr-1852	1981	2	bausch & lomb	ORG
ftr-1852	1983	1	bausch &lomb optical co.	ORG
ftr-1852	1984	1	30	CARDINAL
ftr-1852	1984	2	602	CARDINAL
ftr-1852	1984	3	1958	DATE
ftr-1852	1985	1	267 f.2d	MONEY
ftr-1852	1985	2	2d	DATE
ftr-1852	1986	1	361	CARDINAL
ftr-1852	1986	2	835	CARDINAL
ftr-1852	1986	3	1959	DATE
ftr-1852	1986	4	irs	ORG
ftr-1852	1987	1	54-396	CARDINAL
ftr-1852	1987	2	1954-2	DATE
ftr-1852	1987	3	147	CARDINAL
ftr-1852	1988	1	bausch & lomb	ORG
ftr-1852	1989	1	bausch & lomb	ORG
ftr-1852	1989	2	1	CARDINAL
ftr-1852	1989	3	2	CARDINAL
ftr-1852	1989	4	bausch & lomb	ORG
ftr-1852	1992	1	5:2	CARDINAL
ftr-1852	1993	1	a.	PERSON
ftr-1852	1993	2	2000-1	DATE
ftr-1852	1993	3	2	CARDINAL
ftr-1852	1994	1	288	CARDINAL
ftr-1852	1995	1	12/31/99	DATE
ftr-1852	1996	1	6/11/99	CARDINAL
ftr-1852	1998	1	t.d	PERSON
ftr-1852	1998	2	65	CARDINAL
ftr-1852	1998	3	5/19/00	CARDINAL
ftr-1852	1999	1	thebausch &lomb	ORG
ftr-1852	2000	1	2	CARDINAL
ftr-1852	2000	2	texas	GPE
ftr-1852	2001	1	20005	DATE
ftr-1852	2001	2	2000-5	DATE
ftr-1852	2002	1	436	CARDINAL
ftr-1852	2003	1	1	CARDINAL
ftr-1852	2003	2	2	CARDINAL
ftr-1852	2003	3	two	CARDINAL
ftr-1852	2004	1	a.	PERSON
ftr-1852	2005	1	reg-106186-98	DATE
ftr-1852	2005	2	65	CARDINAL
ftr-1852	2005	3	31115	DATE
ftr-1852	2005	4	5/16/00	CARDINAL
ftr-1852	2006	1	reg	CARDINAL
ftr-1852	2007	1	1.368-2(b)(1	MONEY
ftr-1852	2007	2	one	CARDINAL
ftr-1852	2011	1	2000-5	DATE
ftr-1852	2011	2	texas	GPE
ftr-1852	2012	1	3	CARDINAL
ftr-1852	2016	1	99-58	CARDINAL
ftr-1852	2016	2	1999-2	DATE
ftr-1852	2016	3	701	CARDINAL
ftr-1852	2017	1	50%	PERCENT
ftr-1852	2017	2	50%	PERCENT
ftr-1852	2018	1	1.368-1(e	CARDINAL
ftr-1852	2019	1	200o1	CARDINAL
ftr-1852	2019	2	florida	GPE
ftr-1852	2019	3	4	CARDINAL
ftr-1852	2019	4	356	CARDINAL
ftr-1852	2020	1	t.d	PERSON
ftr-1852	2020	2	65	CARDINAL
ftr-1852	2020	3	58650	CARDINAL
ftr-1852	2020	4	10/2/00	CARDINAL
ftr-1852	2021	1	reg-105089-99	DATE
ftr-1852	2021	2	65	CARDINAL
ftr-1852	2021	3	f. r. 4203	PERSON
ftr-1852	2021	4	1/26/00	CARDINAL
ftr-1852	2022	1	1997	DATE
ftr-1852	2022	2	351	CARDINAL
ftr-1852	2022	3	354	CARDINAL
ftr-1852	2022	4	355	CARDINAL
ftr-1852	2022	5	356	CARDINAL
ftr-1852	2022	6	1036	CARDINAL
ftr-1852	2024	1	356(e)(2	CARDINAL
ftr-1852	2026	1	nqps	PERSON
ftr-1852	2028	1	356	CARDINAL
ftr-1852	2029	1	356(e)(2	CARDINAL
ftr-1852	2030	1	§§ 355	ORG
ftr-1852	2030	2	356	CARDINAL
ftr-1852	2031	1	1.354-1(f	CARDINAL
ftr-1852	2031	2	1.355-1(d	CARDINAL
ftr-1852	2031	3	1.356-7(c	CARDINAL
ftr-1852	2033	1	two	CARDINAL
ftr-1852	2033	2	1	CARDINAL
ftr-1852	2033	3	2	CARDINAL
ftr-1852	2033	4	20-year	DATE
ftr-1852	2035	1	5	CARDINAL
ftr-1852	2036	1	t.d	PERSON
ftr-1852	2036	2	65	CARDINAL
ftr-1852	2036	3	f. r. 52909	PERSON
ftr-1852	2038	1	1.368-1	CARDINAL
ftr-1852	2038	2	ex.9	ORG
ftr-1852	2040	1	5:2	CARDINAL
ftr-1852	2044	1	1.368-1(e)(1)(ii	CARDINAL
ftr-1852	2045	1	356	CARDINAL
ftr-1852	2046	1	one	CARDINAL
ftr-1852	2048	1	6	CARDINAL
ftr-1852	2048	2	5 years	DATE
ftr-1852	2048	3	355	CARDINAL
ftr-1852	2049	1	mclaulin v. commissioner	PERSON
ftr-1852	2049	2	115	CARDINAL
ftr-1852	2049	3	255	CARDINAL
ftr-1852	2049	4	2000	DATE
ftr-1852	2050	1	rpi	ORG
ftr-1852	2051	1	1993	DATE
ftr-1852	2051	2	rpi	ORG
ftr-1852	2051	3	50%	PERCENT
ftr-1852	2051	4	the other 50%	PERCENT
ftr-1852	2052	1	1993	DATE
ftr-1852	2052	2	hutto	ORG
ftr-1852	2052	3	rpi's sunbelt stock	ORG
ftr-1852	2052	4	828,943	MONEY
ftr-1852	2052	5	101,000	MONEY
ftr-1852	2053	1	the same day	DATE
ftr-1852	2053	2	rpi	ORG
ftr-1852	2053	3	three	CARDINAL
ftr-1852	2053	4	355	CARDINAL
ftr-1852	2054	1	rpi	ORG
ftr-1852	2054	2	the year	DATE
ftr-1852	2055	1	•	CARDINAL
ftr-1852	2055	2	less than five years	DATE
ftr-1852	2055	3	rpi	ORG
ftr-1852	2056	1	halpern	PERSON
ftr-1852	2056	2	five years	DATE
ftr-1852	2057	1	2001	DATE
ftr-1852	2058	1	57	CARDINAL
ftr-1852	2058	2	1957-1c.b	DATE
ftr-1852	2059	1	123	CARDINAL
ftr-1852	2059	2	five years	DATE
ftr-1852	2061	1	335(c)(1	CARDINAL
ftr-1852	2063	1	1.355-2(b	CARDINAL
ftr-1852	2064	1	7	CARDINAL
ftr-1852	2065	1	honbarrier v. commissioner	PERSON
ftr-1852	2065	2	115	CARDINAL
ftr-1852	2065	3	300	CARDINAL
ftr-1852	2065	4	2000	DATE
ftr-1852	2066	1	t corp.	ORG
ftr-1852	2066	2	many years prior to 1988	DATE
ftr-1852	2067	1	between 1988 and 1990	DATE
ftr-1852	2067	2	t corp.	ORG
ftr-1852	2068	1	t corp.	ORG
ftr-1852	2068	2	1992	DATE
ftr-1852	2068	3	1993	DATE
ftr-1852	2069	1	12/31/93	CARDINAL
ftr-1852	2069	2	t corp.	ORG
ftr-1852	2071	1	two months	DATE
ftr-1852	2071	2	t corp.	ORG
ftr-1852	2071	3	approximately $7.35 million	MONEY
ftr-1852	2072	1	the day	DATE
ftr-1852	2072	2	one	CARDINAL
ftr-1852	2072	3	2,415,321	MONEY
ftr-1852	2072	4	4,849,146	MONEY
ftr-1852	2072	5	37,800	MONEY
ftr-1852	2072	6	18,926	MONEY
ftr-1852	2074	1	$7 million	MONEY
ftr-1852	2074	2	$10 million	MONEY
ftr-1852	2074	3	1368(c)(1	CARDINAL
ftr-1852	2075	1	2,450,854	MONEY
ftr-1852	2075	2	4,549,146	MONEY
ftr-1852	2075	3	t corp.	ORG
ftr-1852	2075	4	four months	DATE
ftr-1852	2075	5	t corp	ORG
ftr-1852	2077	1	ruwe	PERSON
ftr-1852	2077	2	reg	CARDINAL
ftr-1852	2078	1	1.368-1(d	CARDINAL
ftr-1852	2079	1	t corp.	ORG
ftr-1852	2080	1	t corp.'s	ORG
ftr-1852	2081	1	florida	GPE
ftr-1852	2082	1	5:2	CARDINAL
ftr-1852	2083	1	the t corp.'s	ORG
ftr-1852	2083	2	t corp.'s	ORG
ftr-1852	2084	1	t corp.	ORG
ftr-1852	2085	1	8	CARDINAL
ftr-1852	2087	1	66-o	DATE
ftr-1852	2087	2	66	CARDINAL
ftr-1852	2087	3	66	CARDINAL
ftr-1852	2089	1	1.355-7	CARDINAL
ftr-1852	2089	2	16733-98	DATE
ftr-1852	2089	3	64	CARDINAL
ftr-1852	2089	4	f. r. 46155	PERSON
ftr-1852	2089	5	8/24/99	CARDINAL
ftr-1852	2091	1	six	CARDINAL
ftr-1852	2094	1	50%	PERCENT
ftr-1852	2096	1	two	CARDINAL
ftr-1852	2096	2	one	CARDINAL
ftr-1852	2098	1	•	CARDINAL
ftr-1852	2098	2	six	CARDINAL
ftr-1852	2099	1	three	CARDINAL
ftr-1852	2099	2	three	CARDINAL
ftr-1852	2099	3	second	ORDINAL
ftr-1852	2099	4	first	ORDINAL
ftr-1852	2100	1	seventh	ORDINAL
ftr-1852	2100	2	six months	DATE
ftr-1852	2102	1	eighth	ORDINAL
ftr-1852	2102	2	six months	DATE
ftr-1852	2102	3	2001	DATE
ftr-1852	2103	1	florida	GPE
ftr-1852	2103	2	second	ORDINAL
ftr-1852	2103	3	second	ORDINAL
ftr-1852	2103	4	six months	DATE
ftr-1852	2103	5	first	ORDINAL
ftr-1852	2104	1	ninth	ORDINAL
ftr-1852	2105	1	five	CARDINAL
ftr-1852	2105	2	three	CARDINAL
ftr-1852	2105	3	two	CARDINAL
ftr-1852	2105	4	second	ORDINAL
ftr-1852	2105	5	first	ORDINAL
ftr-1852	2106	1	one	CARDINAL
ftr-1852	2106	2	first	ORDINAL
ftr-1852	2106	3	second	ORDINAL
ftr-1852	2107	1	sixth	ORDINAL
ftr-1852	2108	1	1.355-2(b)(1	MONEY
ftr-1852	2109	1	seventh	ORDINAL
ftr-1852	2112	1	1	CARDINAL
ftr-1852	2112	2	more than six months	DATE
ftr-1852	2112	3	six months	DATE
ftr-1852	2114	1	2	CARDINAL
ftr-1852	2114	2	more than six months	DATE
ftr-1852	2114	3	six months	DATE
ftr-1852	2115	1	no more than 33%	PERCENT
ftr-1852	2115	2	no more than 20%	PERCENT
ftr-1852	2115	3	six months	DATE
ftr-1852	2116	1	3	CARDINAL
ftr-1852	2116	2	more than two years	DATE
ftr-1852	2116	3	six months	DATE
ftr-1852	2117	1	4	CARDINAL
ftr-1852	2117	2	more than two years	DATE
ftr-1852	2117	3	six months	DATE
ftr-1852	2118	1	5:2	CARDINAL
ftr-1852	2118	2	5	CARDINAL
ftr-1852	2118	3	5%	PERCENT
ftr-1852	2119	1	6	CARDINAL
ftr-1852	2124	1	1	CARDINAL
ftr-1852	2125	1	phc	GPE
ftr-1852	2125	2	1996	DATE
ftr-1852	2125	3	1997	DATE
ftr-1852	2127	1	calypso music, inc.	ORG
ftr-1852	2128	1	t.c.	PERSON
ftr-1852	2129	1	2000	CARDINAL
ftr-1852	2129	2	293	CARDINAL
ftr-1852	2131	1	1996	DATE
ftr-1852	2131	2	74%	PERCENT
ftr-1852	2131	3	76%	PERCENT
ftr-1852	2132	1	542	CARDINAL
ftr-1852	2133	1	6662	DATE
ftr-1852	2133	2	phc	GPE
ftr-1852	2134	1	1	CARDINAL
ftr-1852	2134	2	gaf corp.	ORG
ftr-1852	2135	1	114	CARDINAL
ftr-1852	2136	1	519	CARDINAL
ftr-1852	2136	2	2000	DATE
ftr-1852	2136	3	10	CARDINAL
ftr-1852	2137	1	$80 million	MONEY
ftr-1852	2138	1	irs	ORG
ftr-1852	2138	2	gaf corp.	ORG
ftr-1852	2139	1	ruwe	PERSON
ftr-1852	2140	1	0	CARDINAL
ftr-1852	2140	2	halpern	PERSON
ftr-1852	2141	1	87	CARDINAL
ftr-1852	2141	2	783	CARDINAL
ftr-1852	2141	3	1986	DATE
ftr-1852	2141	4	2001	DATE
ftr-1852	2141	5	florida	GPE
ftr-1852	2143	1	rhone-poulenc surfactants & specialties	ORG
ftr-1852	2143	2	l.p.	GPE
ftr-1852	2143	3	114	CARDINAL
ftr-1852	2143	4	533	CARDINAL
ftr-1852	2143	5	2000	DATE
ftr-1852	2143	6	8	CARDINAL
ftr-1852	2145	1	2	CARDINAL
ftr-1852	2145	2	one	CARDINAL
ftr-1852	2147	1	callaway v. commissioner	PERSON
ftr-1852	2147	2	231	CARDINAL
ftr-1852	2147	3	106	CARDINAL
ftr-1852	2147	4	2d	DATE
ftr-1852	2147	5	2000	DATE
ftr-1852	2147	6	t. c.	GPE
ftr-1852	2148	1	1998-99	DATE
ftr-1852	2151	1	301.6231(c)-8	CARDINAL
ftr-1852	2152	1	first	ORDINAL
ftr-1852	2153	1	only one	CARDINAL
ftr-1852	2154	1	1	CARDINAL
ftr-1852	2154	2	6230(a)(2)(a)(ii	CARDINAL
ftr-1852	2154	3	2	CARDINAL
ftr-1852	2154	4	one year	DATE
ftr-1852	2155	1	more than one year	DATE
ftr-1852	2156	1	3	CARDINAL
ftr-1852	2156	2	reg-104867-00	DATE
ftr-1852	2156	3	years	DATE
ftr-1852	2156	4	66	CARDINAL
ftr-1852	2156	5	3920	CARDINAL
ftr-1852	2156	6	1/17/01	CARDINAL
ftr-1852	2157	1	reg	CARDINAL
ftr-1852	2158	1	1.706-4	CARDINAL
ftr-1852	2158	2	u.s taxation	GPE
ftr-1852	2159	1	at least a	CARDINAL
ftr-1852	2159	2	10%	PERCENT
ftr-1852	2159	3	20%	PERCENT
ftr-1852	2161	1	5:2	CARDINAL
ftr-1852	2161	2	1	CARDINAL
ftr-1852	2161	3	179	CARDINAL
ftr-1852	2163	1	204	CARDINAL
ftr-1852	2163	2	772	CARDINAL
ftr-1852	2163	3	7th	ORDINAL
ftr-1852	2163	4	2000	DATE
ftr-1852	2163	5	112 t.c	QUANTITY
ftr-1852	2163	6	115	CARDINAL
ftr-1852	2163	7	1999	DATE
ftr-1852	2164	1	reg	CARDINAL
ftr-1852	2165	1	179	CARDINAL
ftr-1852	2166	1	§§	ORG
ftr-1852	2166	2	179(d)(8	CARDINAL
ftr-1852	2167	1	2	CARDINAL
ftr-1852	2168	1	reg-103831-99	DATE
ftr-1852	2169	1	65	CARDINAL
ftr-1852	2169	2	f. r. 2081	PERSON
ftr-1852	2169	3	1/13/00	CARDINAL
ftr-1852	2170	1	reg	CARDINAL
ftr-1852	2171	1	1.752-3(b	CARDINAL
ftr-1852	2172	1	1.752-3(a)(2	CARDINAL
ftr-1852	2178	1	1.752-3(a)(2	CARDINAL
ftr-1852	2180	1	one	CARDINAL
ftr-1852	2181	1	a.	PERSON
ftr-1852	2182	1	t.d	PERSON
ftr-1852	2182	2	8906	DATE
ftr-1852	2182	3	65	CARDINAL
ftr-1852	2182	4	64888	DATE
ftr-1852	2182	5	10/31/00	CARDINAL
ftr-1852	2183	1	treasury	ORG
ftr-1852	2183	2	752	CARDINAL
ftr-1852	2184	1	three	CARDINAL
ftr-1852	2184	2	three	CARDINAL
ftr-1852	2186	1	1.752-3(a)(3	DATE
ftr-1852	2186	2	third	ORDINAL
ftr-1852	2188	1	1.752-3(a)(3	DATE
ftr-1852	2189	1	1.707-5(a)(2)(ii	CARDINAL
ftr-1852	2190	1	3	CARDINAL
ftr-1852	2190	2	197	CARDINAL
ftr-1852	2191	1	section 197	LAW
ftr-1852	2191	2	65	CARDINAL
ftr-1852	2191	3	3903	CARDINAL
ftr-1852	2191	4	1/25/00	CARDINAL
ftr-1852	2192	1	treasury	ORG
ftr-1852	2194	1	1.197-2(h)(12)(ii	CARDINAL
ftr-1852	2194	2	2001	DATE
ftr-1852	2194	3	florida	GPE
ftr-1852	2194	4	197	CARDINAL
ftr-1852	2195	1	a. t.d.	PERSON
ftr-1852	2196	1	65	CARDINAL
ftr-1852	2196	2	f. r. 69667	PERSON
ftr-1852	2196	3	11/20/00	CARDINAL
ftr-1852	2197	1	treasury	ORG
ftr-1852	2197	2	197	CARDINAL
ftr-1852	2197	3	§§ 732(b	EVENT
ftr-1852	2197	4	734(b	CARDINAL
ftr-1852	2200	1	1.704-1(b)(2)(iv	CARDINAL
ftr-1852	2203	1	under reg	DATE
ftr-1852	2204	1	1.704-1(b)(3	CARDINAL
ftr-1852	2205	1	t.d	PERSON
ftr-1852	2205	2	11/20/00	CARDINAL
ftr-1852	2205	3	4.	CARDINAL
ftr-1852	2205	4	reg-107872-99	DATE
ftr-1852	2205	5	755	CARDINAL
ftr-1852	2205	6	1060	CARDINAL
ftr-1852	2205	7	65	CARDINAL
ftr-1852	2205	8	17829	DATE
ftr-1852	2206	1	treasury	ORG
ftr-1852	2206	2	755	CARDINAL
ftr-1852	2207	1	197	CARDINAL
ftr-1852	2207	2	0	CARDINAL
ftr-1852	2208	1	1.755-2	CARDINAL
ftr-1852	2209	1	1.755-2	CARDINAL
ftr-1852	2210	1	755	CARDINAL
ftr-1852	2212	1	1.755-1	CARDINAL
ftr-1852	2214	1	five	CARDINAL
ftr-1852	2214	2	1	CARDINAL
ftr-1852	2214	3	2	CARDINAL
ftr-1852	2214	4	123 1(b	CARDINAL
ftr-1852	2214	5	197	CARDINAL
ftr-1852	2214	6	3	CARDINAL
ftr-1852	2214	7	1231(b	CARDINAL
ftr-1852	2214	8	4	CARDINAL
ftr-1852	2214	9	197	CARDINAL
ftr-1852	2214	10	5	CARDINAL
ftr-1852	2215	1	5	CARDINAL
ftr-1852	2215	2	gulley v. commissioner	PERSON
ftr-1852	2215	3	t.c.	PERSON
ftr-1852	2216	1	2000	CARDINAL
ftr-1852	2216	2	190	CARDINAL
ftr-1852	2217	1	texas	GPE
ftr-1852	2217	2	5:2	CARDINAL
ftr-1852	2217	3	a later year	DATE
ftr-1852	2218	1	chapter 7	LAW
ftr-1852	2218	2	66.67%	PERCENT
ftr-1852	2218	3	1398	DATE
ftr-1852	2220	1	section 706(d	LAW
ftr-1852	2221	1	the entire year	DATE
ftr-1852	2222	1	6. penny	MONEY
ftr-1852	2224	1	jeyapalan v. commissioner	PERSON
ftr-1852	2224	2	t.c.	PERSON
ftr-1852	2225	1	2000	CARDINAL
ftr-1852	2229	1	10,000	MONEY
ftr-1852	2230	1	the s corporation	ORG
ftr-1852	2231	1	358	CARDINAL
ftr-1852	2232	1	7	CARDINAL
ftr-1852	2232	2	381	CARDINAL
ftr-1852	2235	1	2000-44,2000-41	QUANTITY
ftr-1852	2236	1	336	CARDINAL
ftr-1852	2238	1	332	CARDINAL
ftr-1852	2239	1	1.707-4(d),-5(a)(6	CARDINAL
ftr-1852	2240	1	8.	CARDINAL
ftr-1852	2240	2	66	CARDINAL
ftr-1852	2240	3	f. r. 315	PERSON
ftr-1852	2243	1	1.705-2	CARDINAL
ftr-1852	2243	2	irs	ORG
ftr-1852	2244	1	99-57	CARDINAL
ftr-1852	2244	2	1999-2	DATE
ftr-1852	2244	3	692	CARDINAL
ftr-1852	2245	1	99-57	CARDINAL
ftr-1852	2245	2	1999-2	DATE
ftr-1852	2245	3	678	CARDINAL
ftr-1852	2245	4	1	CARDINAL
ftr-1852	2245	5	2	CARDINAL
ftr-1852	2245	6	754	CARDINAL
ftr-1852	2245	7	the year	DATE
ftr-1852	2245	8	3	CARDINAL
ftr-1852	2245	9	2001	DATE
ftr-1852	2245	10	the tax year	DATE
ftr-1852	2245	11	754	CARDINAL
ftr-1852	2246	1	12/06/99	CARDINAL
ftr-1852	2246	2	9	CARDINAL
ftr-1852	2247	1	8925	CARDINAL
ftr-1852	2247	2	66	CARDINAL
ftr-1852	2248	1	715	CARDINAL
ftr-1852	2248	2	1/4/01	CARDINAL
ftr-1852	2249	1	treasury	ORG
ftr-1852	2250	1	1.708-1(c	CARDINAL
ftr-1852	2250	2	1.752-1(f	DATE
ftr-1852	2256	1	737	CARDINAL
ftr-1852	2257	1	737	CARDINAL
ftr-1852	2258	1	1.704-4(c)(4	DATE
ftr-1852	2258	2	1.737-2(b	CARDINAL
ftr-1852	2259	1	first	ORDINAL
ftr-1852	2259	2	723	CARDINAL
ftr-1852	2260	1	723	CARDINAL
ftr-1852	2261	1	two	CARDINAL
ftr-1852	2261	2	752	CARDINAL
ftr-1852	2262	1	731	CARDINAL
ftr-1852	2262	2	752	PRODUCT
ftr-1852	2262	3	florida	GPE
ftr-1852	2263	1	5:2	CARDINAL
ftr-1852	2264	1	737	CARDINAL
ftr-1852	2265	1	one	CARDINAL
ftr-1852	2267	1	1/4/01	CARDINAL
ftr-1852	2267	2	1/11/00	CARDINAL
ftr-1852	2268	1	10	CARDINAL
ftr-1852	2270	1	strangi	PERSON
ftr-1852	2270	2	115	CARDINAL
ftr-1852	2270	3	478	CARDINAL
ftr-1852	2270	4	2000	DATE
ftr-1852	2270	5	9	CARDINAL
ftr-1852	2271	1	two months	DATE
ftr-1852	2271	2	75%	PERCENT
ftr-1852	2272	1	99%	PERCENT
ftr-1852	2272	2	47%	PERCENT
ftr-1852	2272	3	53%	PERCENT
ftr-1852	2272	4	1%	PERCENT
ftr-1852	2274	1	irs	ORG
ftr-1852	2275	1	flp	ORG
ftr-1852	2275	2	2703	DATE
ftr-1852	2275	3	33%	PERCENT
ftr-1852	2276	1	cohen	PERSON
ftr-1852	2280	1	sflp	PERSON
ftr-1852	2284	1	20011	DATE
ftr-1852	2287	1	o	DATE
ftr-1852	2287	2	laro	PERSON
ftr-1852	2288	1	ruwe	PERSON
ftr-1852	2289	1	parr	PERSON
ftr-1852	2290	1	0	CARDINAL
ftr-1852	2290	2	beghe	PERSON
ftr-1852	2291	1	beghe	PERSON
ftr-1852	2291	2	2 months	DATE
ftr-1852	2291	3	strangi	PERSON
ftr-1852	2291	4	merrill lynch	ORG
ftr-1852	2291	5	strangi	PERSON
ftr-1852	2291	6	strangi	PERSON
ftr-1852	2292	1	beghe	PERSON
ftr-1852	2293	1	11	CARDINAL
ftr-1852	2294	1	knight v. commissioner	PERSON
ftr-1852	2294	2	115	CARDINAL
ftr-1852	2294	3	506	CARDINAL
ftr-1852	2294	4	2000	DATE
ftr-1852	2294	5	12	CARDINAL
ftr-1852	2295	1	colvin	PERSON
ftr-1852	2295	2	texas	GPE
ftr-1852	2297	1	florida	GPE
ftr-1852	2298	1	5:2	CARDINAL
ftr-1852	2299	1	1	CARDINAL
ftr-1852	2299	2	453	CARDINAL
ftr-1852	2300	1	merrill lynch's	ORG
ftr-1852	2301	1	t.c.	PERSON
ftr-1852	2302	1	1997-115	DATE
ftr-1852	2303	1	laro	PERSON
ftr-1852	2303	2	453	CARDINAL
ftr-1852	2303	3	goldstein v. commissioner	PERSON
ftr-1852	2303	4	364	CARDINAL
ftr-1852	2303	5	734	CARDINAL
ftr-1852	2303	6	2d	DATE
ftr-1852	2303	7	1966	DATE
ftr-1852	2304	1	colgate	ORG
ftr-1852	2304	2	$105 million	MONEY
ftr-1852	2304	3	1988	DATE
ftr-1852	2304	4	1989	DATE
ftr-1852	2304	5	three	CARDINAL
ftr-1852	2304	6	about 90%	PERCENT
ftr-1852	2304	7	colgate	ORG
ftr-1852	2304	8	about 9%	PERCENT
ftr-1852	2304	9	merrill lynch	ORG
ftr-1852	2304	10	about 1%	PERCENT
ftr-1852	2306	1	15a.453-1(c	DATE
ftr-1852	2306	2	the several years	DATE
ftr-1852	2306	3	1989	DATE
ftr-1852	2307	1	u.s.	GPE
ftr-1852	2308	1	colgate	ORG
ftr-1852	2308	2	90%	PERCENT
ftr-1852	2309	1	1991	DATE
ftr-1852	2309	2	about $100 million	MONEY
ftr-1852	2309	3	1988	DATE
ftr-1852	2310	1	a. acm	PERSON
ftr-1852	2310	2	third	ORDINAL
ftr-1852	2310	3	157	CARDINAL
ftr-1852	2310	4	231	CARDINAL
ftr-1852	2310	5	3d	CARDINAL
ftr-1852	2310	6	1998	DATE
ftr-1852	2311	1	2-1	DATE
ftr-1852	2311	2	t. c.	GPE
ftr-1852	2312	1	1997-115	DATE
ftr-1852	2313	1	third	ORDINAL
ftr-1852	2313	2	the tax court	ORG
ftr-1852	2313	3	acm	ORG
ftr-1852	2314	1	2	CARDINAL
ftr-1852	2314	2	foley	PERSON
ftr-1852	2314	3	merrill lynch §	ORG
ftr-1852	2314	4	453	CARDINAL
ftr-1852	2315	1	asa investerings partnership	ORG
ftr-1852	2315	2	t.c.	PERSON
ftr-1852	2316	1	1998	CARDINAL
ftr-1852	2316	2	305	CARDINAL
ftr-1852	2317	1	merrill lynch §	ORG
ftr-1852	2317	2	453	CARDINAL
ftr-1852	2317	3	foley	PERSON
ftr-1852	2318	1	200o1	CARDINAL
ftr-1852	2319	1	asa investerings partnership	ORG
ftr-1852	2319	2	201	CARDINAL
ftr-1852	2319	3	505	CARDINAL
ftr-1852	2319	4	d.c	GPE
ftr-1852	2319	5	2000	DATE
ftr-1852	2321	1	the d.c. circuit's	ORG
ftr-1852	2321	2	the tax court's	ORG
ftr-1852	2324	1	3	CARDINAL
ftr-1852	2324	2	nims	PERSON
ftr-1852	2324	3	brunswick	GPE
ftr-1852	2325	1	saba	GPE
ftr-1852	2325	2	t.c.	PERSON
ftr-1852	2326	1	1999-359	DATE
ftr-1852	2327	1	brunswick	PERSON
ftr-1852	2327	2	acm	ORG
ftr-1852	2328	1	nims	PERSON
ftr-1852	2328	2	congress	ORG
ftr-1852	2330	1	60-month	DATE
ftr-1852	2331	1	4.	CARDINAL
ftr-1852	2332	1	64	CARDINAL
ftr-1852	2332	2	f. r. 805	PERSON
ftr-1852	2335	1	97-21, 1997-1	DATE
ftr-1852	2335	2	first	ORDINAL
ftr-1852	2336	1	97-21	DATE
ftr-1852	2337	1	a.	PERSON
ftr-1852	2338	1	t.d	PERSON
ftr-1852	2338	2	8853	DATE
ftr-1852	2338	3	65	CARDINAL
ftr-1852	2338	4	1310	CARDINAL
ftr-1852	2338	5	1/10/00	CARDINAL
ftr-1852	2342	1	2/27/97	CARDINAL
ftr-1852	2343	1	5	CARDINAL
ftr-1852	2343	2	springstein	PERSON
ftr-1852	2344	1	99-59	CARDINAL
ftr-1852	2344	2	1999	DATE
ftr-1852	2344	3	52	CARDINAL
ftr-1852	2344	4	761	CARDINAL
ftr-1852	2344	5	florida	GPE
ftr-1852	2345	1	5:2	CARDINAL
ftr-1852	2346	1	one	CARDINAL
ftr-1852	2350	1	zero	CARDINAL
ftr-1852	2352	1	100x	MONEY
ftr-1852	2352	2	approximately $100x	MONEY
ftr-1852	2352	3	zero	CARDINAL
ftr-1852	2353	1	zero	CARDINAL
ftr-1852	2353	2	301	CARDINAL
ftr-1852	2355	1	100x	MONEY
ftr-1852	2355	2	zero	CARDINAL
ftr-1852	2357	1	301.7701-3(c	CARDINAL
ftr-1852	2357	2	the last business day	DATE
ftr-1852	2357	3	the taxable year	DATE
ftr-1852	2358	1	a later taxable year	DATE
ftr-1852	2360	1	1999	DATE
ftr-1852	2360	2	233	CARDINAL
ftr-1852	2360	3	12/6/99	CARDINAL
ftr-1852	2361	1	6	CARDINAL
ftr-1852	2361	2	aba	PERSON
ftr-1852	2361	3	230	CARDINAL
ftr-1852	2361	4	11/1/99	CARDINAL
ftr-1852	2364	1	7	CARDINAL
ftr-1852	2364	2	230	CARDINAL
ftr-1852	2365	1	reg-111835-99	DATE
ftr-1852	2365	2	the internal revenue service	ORG
ftr-1852	2365	3	66	CARDINAL
ftr-1852	2365	4	f. r. 3276	PERSON
ftr-1852	2365	5	1/12/01	CARDINAL
ftr-1852	2366	1	230	CARDINAL
ftr-1852	2366	2	o	DATE
ftr-1852	2366	3	10.21	CARDINAL
ftr-1852	2367	1	0	CARDINAL
ftr-1852	2368	1	10.24	CARDINAL
ftr-1852	2368	2	irs	ORG
ftr-1852	2368	3	0	CARDINAL
ftr-1852	2369	1	10.35	CARDINAL
ftr-1852	2369	2	florida	GPE
ftr-1852	2370	1	5:2	CARDINAL
ftr-1852	2372	1	6662	DATE
ftr-1852	2372	2	6664	DATE
ftr-1852	2372	3	230	CARDINAL
ftr-1852	2373	1	•	CARDINAL
ftr-1852	2373	2	10.33	CARDINAL
ftr-1852	2373	3	10.35	CARDINAL
ftr-1852	2374	1	8	CARDINAL
ftr-1852	2375	1	2000-12	DATE
ftr-1852	2375	2	12	CARDINAL
ftr-1852	2375	3	835	CARDINAL
ftr-1852	2375	4	three	CARDINAL
ftr-1852	2377	1	t.d	PERSON
ftr-1852	2377	2	8875	DATE
ftr-1852	2377	3	65	CARDINAL
ftr-1852	2377	4	f. r. 11211	PERSON
ftr-1852	2377	5	3/2/00	CARDINAL
ftr-1852	2377	6	8896	DATE
ftr-1852	2377	7	65	CARDINAL
ftr-1852	2377	8	f. r. 49909	PERSON
ftr-1852	2377	9	8/11/00	CARDINAL
ftr-1852	2377	10	2000-11	DATE
ftr-1852	2377	11	761	CARDINAL
ftr-1852	2377	12	65	CARDINAL
ftr-1852	2377	13	17617	CARDINAL
ftr-1852	2377	14	2000-11	DATE
ftr-1852	2377	15	768	CARDINAL
ftr-1852	2378	1	treasury	ORG
ftr-1852	2379	1	301-6112-1	DATE
ftr-1852	2381	1	301.6111	CARDINAL
ftr-1852	2382	1	august 2000	DATE
ftr-1852	2383	1	august 2000	DATE
ftr-1852	2384	1	301.6111	CARDINAL
ftr-1852	2385	1	301.6111	CARDINAL
ftr-1852	2385	2	267 or 707(b	CARDINAL
ftr-1852	2386	1	0	CARDINAL
ftr-1852	2387	1	august 2000	DATE
ftr-1852	2387	2	1	CARDINAL
ftr-1852	2387	3	6111	DATE
ftr-1852	2387	4	2	CARDINAL
ftr-1852	2388	1	301.6111-2t(b)(2	CARDINAL
ftr-1852	2388	2	3	CARDINAL
ftr-1852	2389	1	301.6111	CARDINAL
ftr-1852	2389	2	less than $25,000	MONEY
ftr-1852	2389	3	2	CARDINAL
ftr-1852	2389	4	$1 million	MONEY
ftr-1852	2389	5	year	DATE
ftr-1852	2389	6	$2 million	MONEY
ftr-1852	2389	7	years	DATE
ftr-1852	2389	8	20011	DATE
ftr-1852	2389	9	florida	GPE
ftr-1852	2389	10	250,000	MONEY
ftr-1852	2389	11	year	DATE
ftr-1852	2389	12	500,000	MONEY
ftr-1852	2389	13	years	DATE
ftr-1852	2391	1	65	CARDINAL
ftr-1852	2391	2	f. r. 11215	PERSON
ftr-1852	2391	3	3/2/00	CARDINAL
ftr-1852	2391	4	reg-110311-98	DATE
ftr-1852	2392	1	65	CARDINAL
ftr-1852	2392	2	11272	DATE
ftr-1852	2392	3	3/2/00	CARDINAL
ftr-1852	2393	1	treasury	ORG
ftr-1852	2394	1	8896	DATE
ftr-1852	2394	2	65	CARDINAL
ftr-1852	2394	3	f. r. 49909	PERSON
ftr-1852	2394	4	8/16/00	CARDINAL
ftr-1852	2394	5	8/11/00	CARDINAL
ftr-1852	2394	6	0	CARDINAL
ftr-1852	2395	1	301.6111	CARDINAL
ftr-1852	2396	1	100,000	MONEY
ftr-1852	2397	1	8264	DATE
ftr-1852	2398	1	1	CARDINAL
ftr-1852	2399	1	2000-15	DATE
ftr-1852	2399	2	2	CARDINAL
ftr-1852	2399	3	3	CARDINAL
ftr-1852	2399	4	more than one	CARDINAL
ftr-1852	2400	1	irs	ORG
ftr-1852	2404	1	august 2000	DATE
ftr-1852	2405	1	5:2	CARDINAL
ftr-1852	2405	2	0	CARDINAL
ftr-1852	2405	3	august 2000	DATE
ftr-1852	2408	1	•	CARDINAL
ftr-1852	2408	2	first	ORDINAL
ftr-1852	2408	3	8/26/00	CARDINAL
ftr-1852	2410	1	t.d	PERSON
ftr-1852	2410	2	65	CARDINAL
ftr-1852	2410	3	f. r. 11205	PERSON
ftr-1852	2410	4	3/2/00	CARDINAL
ftr-1852	2410	5	reg-103735-00	DATE
ftr-1852	2410	6	65	CARDINAL
ftr-1852	2410	7	11269	DATE
ftr-1852	2410	8	3/2/00	CARDINAL
ftr-1852	2411	1	6011	CARDINAL
ftr-1852	2412	1	8896	DATE
ftr-1852	2412	2	65	CARDINAL
ftr-1852	2412	3	f. r. 49909	PERSON
ftr-1852	2412	4	8/16/00	CARDINAL
ftr-1852	2412	5	8/11/00	CARDINAL
ftr-1852	2412	6	0	CARDINAL
ftr-1852	2413	1	1.6011-4	CARDINAL
ftr-1852	2413	2	§§ 6001	LAW
ftr-1852	2415	1	irs	ORG
ftr-1852	2417	1	august 2000	DATE
ftr-1852	2418	1	•	CARDINAL
ftr-1852	2418	2	1	CARDINAL
ftr-1852	2419	1	2000-15, 2000	DATE
ftr-1852	2419	2	12	CARDINAL
ftr-1852	2420	1	826	CARDINAL
ftr-1852	2420	2	2	CARDINAL
ftr-1852	2420	3	at least two	CARDINAL
ftr-1852	2420	4	six	CARDINAL
ftr-1852	2420	5	100,000	MONEY
ftr-1852	2420	6	more than $5 million	MONEY
ftr-1852	2420	7	u.s.	GPE
ftr-1852	2421	1	20011	DATE
ftr-1852	2421	2	florida	GPE
ftr-1852	2421	3	four	CARDINAL
ftr-1852	2421	4	1	CARDINAL
ftr-1852	2421	5	2	CARDINAL
ftr-1852	2421	6	3	CARDINAL
ftr-1852	2421	7	4	CARDINAL
ftr-1852	2423	1	2000-15, 2000	DATE
ftr-1852	2423	2	12	CARDINAL
ftr-1852	2424	1	826	CARDINAL
ftr-1852	2425	1	irs	ORG
ftr-1852	2426	1	ten	CARDINAL
ftr-1852	2426	2	98-5	CARDINAL
ftr-1852	2426	3	99-59	CARDINAL
ftr-1852	2427	1	2000-12	DATE
ftr-1852	2427	2	11	CARDINAL
ftr-1852	2428	1	774	CARDINAL
ftr-1852	2429	1	9	CARDINAL
ftr-1852	2430	1	2000-12,2000-11	DATE
ftr-1852	2431	1	744	CARDINAL
ftr-1852	2432	1	two	CARDINAL
ftr-1852	2433	1	10	CARDINAL
ftr-1852	2434	1	2000-44	DATE
ftr-1852	2434	2	2000-36	DATE
ftr-1852	2437	1	#1	CARDINAL
ftr-1852	2439	1	3,000	MONEY
ftr-1852	2439	2	only $2,000	MONEY
ftr-1852	2439	3	1,000	MONEY
ftr-1852	2440	1	3,000	MONEY
ftr-1852	2441	1	722	CARDINAL
ftr-1852	2441	2	1,000	MONEY
ftr-1852	2441	3	3,000	MONEY
ftr-1852	2441	4	2,000	MONEY
ftr-1852	2441	5	zero	CARDINAL
ftr-1852	2442	1	1,000	MONEY
ftr-1852	2443	1	1,000	MONEY
ftr-1852	2443	2	2,000	MONEY
ftr-1852	2444	1	5:2	CARDINAL
ftr-1852	2444	2	0	CARDINAL
ftr-1852	2444	3	2	MONEY
ftr-1852	2449	1	95	CARDINAL
ftr-1852	2449	2	131	CARDINAL
ftr-1852	2449	3	0	CARDINAL
ftr-1852	2450	1	2000-44	DATE
ftr-1852	2450	2	§§ 165(a	ORG
ftr-1852	2450	3	82	CARDINAL
ftr-1852	2450	4	1001	DATE
ftr-1852	2450	5	1984	DATE
ftr-1852	2452	1	1.702-2	CARDINAL
ftr-1852	2457	1	1.671-2	CARDINAL
ftr-1852	2458	1	treasury	ORG
ftr-1852	2462	1	11	CARDINAL
ftr-1852	2462	2	2000-60	DATE
ftr-1852	2462	3	2000-49	DATE
ftr-1852	2463	1	568	CARDINAL
ftr-1852	2464	1	irs	ORG
ftr-1852	2465	1	less than 89%	PERCENT
ftr-1852	2469	1	20011	DATE
ftr-1852	2469	2	florida	GPE
ftr-1852	2470	1	1.83-6(d	CARDINAL
ftr-1852	2471	1	irs	ORG
ftr-1852	2472	1	irs	ORG
ftr-1852	2473	1	12	CARDINAL
ftr-1852	2475	1	pre-1996	DATE
ftr-1852	2477	1	winn-dixie stores inc.	PERSON
ftr-1852	2478	1	113 t.c	QUANTITY
ftr-1852	2478	2	254	CARDINAL
ftr-1852	2478	3	1999	DATE
ftr-1852	2479	1	1993	DATE
ftr-1852	2479	2	approximately 36,000	CARDINAL
ftr-1852	2480	1	615	CARDINAL
ftr-1852	2481	1	$755 million	MONEY
ftr-1852	2481	2	1993-2052 years	DATE
ftr-1852	2481	3	more than $2.2 billion	MONEY
ftr-1852	2481	4	more than $3 billion	MONEY
ftr-1852	2482	1	1997	DATE
ftr-1852	2482	2	1996	DATE
ftr-1852	2483	1	ruwe	PERSON
ftr-1852	2483	2	0	CARDINAL
ftr-1852	2483	3	ruwe	PERSON
ftr-1852	2486	1	3,000	MONEY
ftr-1852	2486	2	5,000	MONEY
ftr-1852	2487	1	ruwe	PERSON
ftr-1852	2487	2	264	CARDINAL
ftr-1852	2488	1	163	CARDINAL
ftr-1852	2488	2	united states	GPE
ftr-1852	2488	3	364	CARDINAL
ftr-1852	2488	4	361	CARDINAL
ftr-1852	2488	5	1960	DATE
ftr-1852	2491	1	congress	ORG
ftr-1852	2491	2	section 264(a)(3	LAW
ftr-1852	2493	1	5:2	CARDINAL
ftr-1852	2493	2	congress	ORG
ftr-1852	2494	1	1	CARDINAL
ftr-1852	2495	1	1996	DATE
ftr-1852	2495	2	501	CARDINAL
ftr-1852	2495	3	264	CARDINAL
ftr-1852	2498	1	2	CARDINAL
ftr-1852	2498	2	1998	DATE
ftr-1852	2498	3	4003(i	DATE
ftr-1852	2498	4	264	CARDINAL
ftr-1852	2499	1	cmholdings inc.	ORG
ftr-1852	2500	1	cmholdings, inc.	ORG
ftr-1852	2500	2	254	CARDINAL
ftr-1852	2500	3	578,2000-2 u.s.t.c	QUANTITY
ftr-1852	2500	4	50,791	CARDINAL
ftr-1852	2500	5	86	CARDINAL
ftr-1852	2501	1	ci	PERSON
ftr-1852	2501	2	irs	ORG
ftr-1852	2503	1	any year	DATE
ftr-1852	2503	2	zero	CARDINAL
ftr-1852	2504	1	6662	DATE
ftr-1852	2505	1	40-year	DATE
ftr-1852	2506	1	irs	ORG
ftr-1852	2506	2	88	CARDINAL
ftr-1852	2506	3	386	CARDINAL
ftr-1852	2506	4	1987	DATE
ftr-1852	2506	5	868 f.2d	MONEY
ftr-1852	2506	6	851	CARDINAL
ftr-1852	2506	7	6th	ORDINAL
ftr-1852	2506	8	1989	DATE
ftr-1852	2508	1	four	CARDINAL
ftr-1852	2508	2	years four through	DATE
ftr-1852	2508	3	seven	CARDINAL
ftr-1852	2509	1	1,400	CARDINAL
ftr-1852	2510	1	first	ORDINAL
ftr-1852	2510	2	three	CARDINAL
ftr-1852	2510	3	1991-1993	DATE
ftr-1852	2510	4	cmi	ORG
ftr-1852	2511	1	the fourth through seventh	DATE
ftr-1852	2511	2	annual	DATE
ftr-1852	2512	1	irs	ORG
ftr-1852	2512	2	cmi	ORG
ftr-1852	2513	1	schwartz	PERSON
ftr-1852	2513	2	the first three years	DATE
ftr-1852	2513	3	20011	CARDINAL
ftr-1852	2513	4	annual	DATE
ftr-1852	2513	5	years four through seven	DATE
ftr-1852	2515	1	264	CARDINAL
ftr-1852	2515	2	4	CARDINAL
ftr-1852	2515	3	annual	DATE
ftr-1852	2515	4	7-year	DATE
ftr-1852	2515	5	first	ORDINAL
ftr-1852	2516	1	irs	ORG
ftr-1852	2516	2	annual	DATE
ftr-1852	2516	3	annual	DATE
ftr-1852	2516	4	annual	DATE
ftr-1852	2517	1	annual	DATE
ftr-1852	2517	2	those years	DATE
ftr-1852	2518	1	13	CARDINAL
ftr-1852	2519	1	goldman sachs	ORG
ftr-1852	2520	1	salina	GPE
ftr-1852	2520	2	fpl	ORG
ftr-1852	2521	1	t.c.	PERSON
ftr-1852	2522	1	2000	CARDINAL
ftr-1852	2522	2	352	CARDINAL
ftr-1852	2522	3	fpl group, inc.	ORG
ftr-1852	2523	1	salina	GPE
ftr-1852	2523	2	two	CARDINAL
ftr-1852	2523	3	dutch bank	ORG
ftr-1852	2523	4	goldman sachs	ORG
ftr-1852	2523	5	fpl	ORG
ftr-1852	2523	6	u.s.	GPE
ftr-1852	2523	7	treasury	ORG
ftr-1852	2523	8	fpl	ORG
ftr-1852	2523	9	98%	PERCENT
ftr-1852	2524	1	fpl	ORG
ftr-1852	2524	2	pre-1987	GPE
ftr-1852	2525	1	1.708-1	CARDINAL
ftr-1852	2526	1	salina	GPE
ftr-1852	2526	2	$344 million	MONEY
ftr-1852	2526	3	$337 million	MONEY
ftr-1852	2526	4	fpl	ORG
ftr-1852	2527	1	salina	GPE
ftr-1852	2527	2	fpl	ORG
ftr-1852	2527	3	$337 million	MONEY
ftr-1852	2528	1	two years	DATE
ftr-1852	2528	2	jacobs	PERSON
ftr-1852	2529	1	jacobs	PERSON
ftr-1852	2531	1	95	CARDINAL
ftr-1852	2531	2	treasury	ORG
ftr-1852	2531	3	752	CARDINAL
ftr-1852	2531	4	fpl	ORG
ftr-1852	2532	1	fpl	ORG
ftr-1852	2533	1	14	CARDINAL
ftr-1852	2535	1	2001-16, 2001-9	DATE
ftr-1852	2536	1	730	CARDINAL
ftr-1852	2538	1	florida	GPE
ftr-1852	2539	1	5:2	CARDINAL
ftr-1852	2543	1	one	CARDINAL
ftr-1852	2545	1	one	CARDINAL
ftr-1852	2546	1	301.6111	CARDINAL
ftr-1852	2547	1	15	CARDINAL
ftr-1852	2549	1	2001-17, 2001-9	DATE
ftr-1852	2550	1	730	CARDINAL
ftr-1852	2551	1	irs	ORG
ftr-1852	2556	1	16	CARDINAL
ftr-1852	2558	1	2001-18, 2001-9	DATE
ftr-1852	2559	1	731	CARDINAL
ftr-1852	2560	1	§ 6111(d	ORG
ftr-1852	2561	1	1	CARDINAL
ftr-1852	2561	2	2	CARDINAL
ftr-1852	2561	3	3	CARDINAL
ftr-1852	2563	1	75-21	DATE
ftr-1852	2563	2	715	CARDINAL
ftr-1852	2563	3	4	CARDINAL
ftr-1852	2564	1	301.6111-2t(b)(2	CARDINAL
ftr-1852	2564	2	5	CARDINAL
ftr-1852	2565	1	1	CARDINAL
ftr-1852	2565	2	united states v. estate preservation services	ORG
ftr-1852	2565	3	202	CARDINAL
ftr-1852	2565	4	1093	CARDINAL
ftr-1852	2565	5	9th	ORDINAL
ftr-1852	2565	6	2000	DATE
ftr-1852	2565	7	sneed	ORG
ftr-1852	2565	8	j.	PERSON
ftr-1852	2566	1	ninth	ORDINAL
ftr-1852	2566	2	20011	DATE
ftr-1852	2566	3	florida	GPE
ftr-1852	2566	4	6700	CARDINAL
ftr-1852	2570	1	2	CARDINAL
ftr-1852	2570	2	nyu	ORG
ftr-1852	2570	3	guy maxfield	PERSON
ftr-1852	2571	1	addington v. commissioner	PERSON
ftr-1852	2571	2	205	CARDINAL
ftr-1852	2571	3	54	CARDINAL
ftr-1852	2571	4	2d	DATE
ftr-1852	2572	1	three	CARDINAL
ftr-1852	2572	2	nyc	LOC
ftr-1852	2572	3	sann & howe	ORG
ftr-1852	2572	4	maxfield	GPE
ftr-1852	2573	1	maxfield	GPE
ftr-1852	2573	2	maxfield	PERSON
ftr-1852	2574	1	sotomayor	PERSON
ftr-1852	2574	2	maxfield	GPE
ftr-1852	2575	1	maxfield	PERSON
ftr-1852	2576	1	john taggart	PERSON
ftr-1852	2576	2	6.66%	PERCENT
ftr-1852	2576	3	one	CARDINAL
ftr-1852	2577	1	3	CARDINAL
ftr-1852	2577	2	2000-61	DATE
ftr-1852	2577	3	2000-49	DATE
ftr-1852	2578	1	569	CARDINAL
ftr-1852	2579	1	irs	ORG
ftr-1852	2579	2	the guam resident trust	FAC
ftr-1852	2579	3	935	CARDINAL
ftr-1852	2580	1	u.s.	GPE
ftr-1852	2581	1	301.6111	CARDINAL
ftr-1852	2582	1	half	CARDINAL
ftr-1852	2582	2	guam	GPE
ftr-1852	2582	3	five years	DATE
ftr-1852	2584	1	5:2	CARDINAL
ftr-1852	2585	1	1	CARDINAL
ftr-1852	2586	1	t.d	PERSON
ftr-1852	2586	2	8874	DATE
ftr-1852	2586	3	65	CARDINAL
ftr-1852	2586	4	f. r. 5771	PERSON
ftr-1852	2586	5	2/7/00	CARDINAL
ftr-1852	2587	1	513	CARDINAL
ftr-1852	2590	1	2.	CARDINAL
ftr-1852	2590	2	reg-209601-92	DATE
ftr-1852	2590	3	65	CARDINAL
ftr-1852	2590	4	f. r. 11012	PERSON
ftr-1852	2590	5	3/2/00	CARDINAL
ftr-1852	2591	1	treasury	ORG
ftr-1852	2592	1	1997	DATE
ftr-1852	2596	1	today	DATE
ftr-1852	2596	2	555-1234	QUANTITY
ftr-1852	2596	3	3	CARDINAL
ftr-1852	2597	1	john rocker	PERSON
ftr-1852	2598	1	211	CARDINAL
ftr-1852	2598	2	137	CARDINAL
ftr-1852	2598	3	d.c	GPE
ftr-1852	2598	4	2000	DATE
ftr-1852	2599	1	irs	ORG
ftr-1852	2599	2	anti-clinton	NORP
ftr-1852	2599	3	a few days	DATE
ftr-1852	2599	4	1992	DATE
ftr-1852	2600	1	buckley	PERSON
ftr-1852	2602	1	4	CARDINAL
ftr-1852	2602	2	quality auditing co.	ORG
ftr-1852	2602	3	114	CARDINAL
ftr-1852	2603	1	498	CARDINAL
ftr-1852	2603	2	2000	DATE
ftr-1852	2605	1	american institute of steel	ORG
ftr-1852	2606	1	2001	DATE
ftr-1852	2607	1	florida	GPE
ftr-1852	2608	1	nims	PERSON
ftr-1852	2609	1	5	CARDINAL
ftr-1852	2611	1	200037053	DATE
ftr-1852	2612	1	irs	ORG
ftr-1852	2614	1	6	CARDINAL
ftr-1852	2614	2	1099s	DATE
ftr-1852	2615	1	reg246256-96	CARDINAL
ftr-1852	2615	2	66	CARDINAL
ftr-1852	2615	3	2173	CARDINAL
ftr-1852	2615	4	1/10/01	CARDINAL
ftr-1852	2616	1	8920	DATE
ftr-1852	2616	2	66	CARDINAL
ftr-1852	2616	3	f. r. 2144	PERSON
ftr-1852	2616	4	1/10/01	CARDINAL
ftr-1852	2617	1	treasury	ORG
ftr-1852	2617	2	4958	DATE
ftr-1852	2617	3	irs	ORG
ftr-1852	2617	4	501(c)(4	CARDINAL
ftr-1852	2618	1	4958	DATE
ftr-1852	2619	1	7	CARDINAL
ftr-1852	2619	2	clinton	PERSON
ftr-1852	2619	3	4762	CARDINAL
ftr-1852	2619	4	106	CARDINAL
ftr-1852	2620	1	l. 230	PERSON
ftr-1852	2620	2	114	CARDINAL
ftr-1852	2620	3	477	CARDINAL
ftr-1852	2620	4	section 527	LAW
ftr-1852	2621	1	501(c)(5	CARDINAL
ftr-1852	2622	1	a. ir-2000-50	PERSON
ftr-1852	2623	1	527	CARDINAL
ftr-1852	2624	1	1	CARDINAL
ftr-1852	2625	1	irs	ORG
ftr-1852	2626	1	99-36, 1999-1	DATE
ftr-1852	2626	2	1284	CARDINAL
ftr-1852	2627	1	irs	ORG
ftr-1852	2627	2	170	CARDINAL
ftr-1852	2629	1	5:2	CARDINAL
ftr-1852	2631	1	noncharitable	ORG
ftr-1852	2633	1	a.	PERSON
ftr-1852	2634	1	1999	DATE
ftr-1852	2635	1	congress	ORG
ftr-1852	2636	1	section 170(f)(10	LAW
ftr-1852	2636	2	2	CARDINAL
ftr-1852	2636	3	170(f)(10)(h	CARDINAL
ftr-1852	2637	1	section 170(f)(10)(d	LAW
ftr-1852	2638	1	section 170(f)(10)(e	LAW
ftr-1852	2639	1	congress	ORG
ftr-1852	2639	2	100%	PERCENT
ftr-1852	2641	1	2000-24, 2000-17	DATE
ftr-1852	2642	1	952	CARDINAL
ftr-1852	2644	1	2/8/99, 2001	DATE
ftr-1852	2645	1	2000-82,2000	DATE
ftr-1852	2646	1	385	CARDINAL
ftr-1852	2647	1	8870	CARDINAL
ftr-1852	2648	1	years prior to 2000	DATE
ftr-1852	2648	2	90 days	DATE
ftr-1852	2648	3	10/16/00	CARDINAL
ftr-1852	2648	4	2	CARDINAL
ftr-1852	2649	1	16125-99	DATE
ftr-1852	2649	2	64	CARDINAL
ftr-1852	2649	3	f. r. 56718	PERSON
ftr-1852	2650	1	treasury	ORG
ftr-1852	2650	2	643	CARDINAL
ftr-1852	2650	3	664	CARDINAL
ftr-1852	2651	1	1	CARDINAL
ftr-1852	2651	2	2	CARDINAL
ftr-1852	2652	1	a. regulations	PERSON
ftr-1852	2653	1	t.d	PERSON
ftr-1852	2653	2	8926	PRODUCT
ftr-1852	2654	1	66	CARDINAL
ftr-1852	2654	2	f. r. 1034	PERSON
ftr-1852	2654	3	1/5/01	DATE
ftr-1852	2655	1	treasury	ORG
ftr-1852	2655	2	664	CARDINAL
ftr-1852	2656	1	3	CARDINAL
ftr-1852	2657	1	65	CARDINAL
ftr-1852	2657	2	f. r. 17835	PERSON
ftr-1852	2657	3	4/5/00	CARDINAL
ftr-1852	2658	1	treasury	ORG
ftr-1852	2659	1	25.2522(c)-3	CARDINAL
ftr-1852	2661	1	1	CARDINAL
ftr-1852	2661	2	years	DATE
ftr-1852	2661	3	2	CARDINAL
ftr-1852	2661	4	one	CARDINAL
ftr-1852	2662	1	664	CARDINAL
ftr-1852	2663	1	years	DATE
ftr-1852	2663	2	21 years	DATE
ftr-1852	2663	3	florida	GPE
ftr-1852	2663	4	5:2	CARDINAL
ftr-1852	2664	1	4/4/00	CARDINAL
ftr-1852	2665	1	4	CARDINAL
ftr-1852	2666	1	irs	ORG
ftr-1852	2666	2	scientologists	NORP
ftr-1852	2667	1	sklar v. commissioner	PERSON
ftr-1852	2667	2	t.c.	PERSON
ftr-1852	2668	1	2000	CARDINAL
ftr-1852	2668	2	118	CARDINAL
ftr-1852	2669	1	hernandez v. commissioner	ORG
ftr-1852	2669	2	490	CARDINAL
ftr-1852	2669	3	u.s.	GPE
ftr-1852	2669	4	1989	DATE
ftr-1852	2669	5	the church of scientology	ORG
ftr-1852	2670	1	1	CARDINAL
ftr-1852	2670	2	vinick v. united states	PERSON
ftr-1852	2670	3	205	CARDINAL
ftr-1852	2670	4	1	CARDINAL
ftr-1852	2670	5	2000	DATE
ftr-1852	2671	1	6672	DATE
ftr-1852	2672	1	daily	DATE
ftr-1852	2673	1	the quarters	DATE
ftr-1852	2675	1	2	CARDINAL
ftr-1852	2675	2	burton kanter	PERSON
ftr-1852	2677	1	t.c.	PERSON
ftr-1852	2678	1	1999-407	DATE
ftr-1852	2679	1	600	CARDINAL
ftr-1852	2679	2	burton kanter	PERSON
ftr-1852	2679	3	6653	DATE
ftr-1852	2680	1	two	CARDINAL
ftr-1852	2680	2	two	CARDINAL
ftr-1852	2681	1	a.	PERSON
ftr-1852	2681	2	25 years ago	DATE
ftr-1852	2681	3	jury.14	PERSON
ftr-1852	2682	1	14	CARDINAL
ftr-1852	2684	1	united states	GPE
ftr-1852	2684	2	649	CARDINAL
ftr-1852	2684	3	471	CARDINAL
ftr-1852	2684	4	7th	ORDINAL
ftr-1852	2684	5	1980	DATE
ftr-1852	2685	1	450	CARDINAL
ftr-1852	2685	2	1000	CARDINAL
ftr-1852	2685	3	1981	DATE
ftr-1852	2686	1	20011	CARDINAL
ftr-1852	2686	2	two	CARDINAL
ftr-1852	2686	3	dawson	PERSON
ftr-1852	2688	1	2001	DATE
ftr-1852	2688	2	23-31	CARDINAL
ftr-1852	2688	3	4/26/00	CARDINAL
ftr-1852	2688	4	2001	DATE
ftr-1852	2688	5	23-30	CARDINAL
ftr-1852	2688	6	8/30/00	CARDINAL
ftr-1852	2689	1	three	CARDINAL
ftr-1852	2690	1	3	CARDINAL
ftr-1852	2690	2	remington	ORG
ftr-1852	2690	3	united states	GPE
ftr-1852	2690	4	210	CARDINAL
ftr-1852	2690	5	281	CARDINAL
ftr-1852	2690	6	5th	ORDINAL
ftr-1852	2690	7	2000	DATE
ftr-1852	2691	1	6672	DATE
ftr-1852	2691	2	6672	DATE
ftr-1852	2692	1	4	CARDINAL
ftr-1852	2692	2	united states	GPE
ftr-1852	2692	3	127	CARDINAL
ftr-1852	2692	4	222	CARDINAL
ftr-1852	2692	5	2d	DATE
ftr-1852	2692	6	1997	DATE
ftr-1852	2694	1	miner	PERSON
ftr-1852	2694	2	irs	ORG
ftr-1852	2696	1	a.	PERSON
ftr-1852	2697	1	united states	GPE
ftr-1852	2697	2	213	CARDINAL
ftr-1852	2697	3	34	CARDINAL
ftr-1852	2697	4	2d	DATE
ftr-1852	2700	1	irs	ORG
ftr-1852	2700	2	irs	ORG
ftr-1852	2701	1	5	CARDINAL
ftr-1852	2701	2	two	CARDINAL
ftr-1852	2701	3	irs	ORG
ftr-1852	2702	1	karcho	DATE
ftr-1852	2702	2	t.c.	PERSON
ftr-1852	2703	1	2000	CARDINAL
ftr-1852	2703	2	213	CARDINAL
ftr-1852	2705	1	daily	DATE
ftr-1852	2706	1	second	ORDINAL
ftr-1852	2706	2	daily	DATE
ftr-1852	2708	1	irs	ORG
ftr-1852	2709	1	florida	GPE
ftr-1852	2710	1	5:2	CARDINAL
ftr-1852	2710	2	6	CARDINAL
ftr-1852	2712	1	section 6673	LAW
ftr-1852	2712	2	6330	DATE
ftr-1852	2713	1	pierson v. commissioner	ORG
ftr-1852	2713	2	115 t.c	QUANTITY
ftr-1852	2713	3	576	CARDINAL
ftr-1852	2713	4	2000	DATE
ftr-1852	2714	1	irs	ORG
ftr-1852	2714	2	goza v. commissioner	PERSON
ftr-1852	2714	3	114	CARDINAL
ftr-1852	2714	4	176	CARDINAL
ftr-1852	2714	5	2000	DATE
ftr-1852	2715	1	6673	DATE
ftr-1852	2716	1	6330	DATE
ftr-1852	2718	1	7	CARDINAL
ftr-1852	2719	1	nis family trust v. commissioner	ORG
ftr-1852	2719	2	115	CARDINAL
ftr-1852	2719	3	523	CARDINAL
ftr-1852	2719	4	2000	DATE
ftr-1852	2723	1	6662	DATE
ftr-1852	2723	2	25,000	MONEY
ftr-1852	2723	3	6673(a)(1	CARDINAL
ftr-1852	2724	1	6673(a)(2	CARDINAL
ftr-1852	2724	2	10,643.75	MONEY
ftr-1852	2725	1	8	CARDINAL
ftr-1852	2726	1	mel carnahan	PERSON
ftr-1852	2726	2	senate	ORG
ftr-1852	2727	1	119	CARDINAL
ftr-1852	2727	2	f. supp	PERSON
ftr-1852	2728	1	2d	DATE
ftr-1852	2729	1	779	CARDINAL
ftr-1852	2729	2	s.d	GPE
ftr-1852	2729	3	ohio 2000	EVENT
ftr-1852	2730	1	6672	DATE
ftr-1852	2731	1	1	CARDINAL
ftr-1852	2732	1	1998	DATE
ftr-1852	2732	2	3417	DATE
ftr-1852	2732	3	irs	ORG
ftr-1852	2732	4	irs	ORG
ftr-1852	2733	1	a.	PERSON
ftr-1852	2734	1	irs	ORG
ftr-1852	2734	2	third	ORDINAL
ftr-1852	2734	3	third	ORDINAL
ftr-1852	2736	1	third	ORDINAL
ftr-1852	2736	2	2001	DATE
ftr-1852	2738	1	1/18/99	CARDINAL
ftr-1852	2738	2	irs	ORG
ftr-1852	2738	3	third	ORDINAL
ftr-1852	2740	1	15	CARDINAL
ftr-1852	2741	1	ir-2000-08	CARDINAL
ftr-1852	2742	1	irs	ORG
ftr-1852	2742	2	15	CARDINAL
ftr-1852	2742	3	third	ORDINAL
ftr-1852	2743	1	3164	CARDINAL
ftr-1852	2743	2	1219a	DATE
ftr-1852	2743	3	1219b	DATE
ftr-1852	2744	1	2	CARDINAL
ftr-1852	2744	2	irs	ORG
ftr-1852	2744	3	99	CARDINAL
ftr-1852	2744	4	t 50,794	DATE
ftr-1852	2744	5	84	CARDINAL
ftr-1852	2744	6	1999	DATE
ftr-1852	2744	7	214	CARDINAL
ftr-1852	2744	8	179	CARDINAL
ftr-1852	2744	9	2000	DATE
ftr-1852	2745	1	christian	NORP
ftr-1852	2745	2	irs	ORG
ftr-1852	2745	3	cbn	ORG
ftr-1852	2745	4	foia	ORG
ftr-1852	2746	1	3	CARDINAL
ftr-1852	2747	1	third	ORDINAL
ftr-1852	2747	2	irs	ORG
ftr-1852	2747	3	irs	ORG
ftr-1852	2749	1	united states	GPE
ftr-1852	2749	2	205	CARDINAL
ftr-1852	2749	3	1168	CARDINAL
ftr-1852	2749	4	9th	ORDINAL
ftr-1852	2749	5	2000	DATE
ftr-1852	2750	1	fianc6	ORG
ftr-1852	2750	2	diamond trade ltd.	ORG
ftr-1852	2751	1	dtl	ORG
ftr-1852	2752	1	dtl	ORG
ftr-1852	2753	1	irs	ORG
ftr-1852	2753	2	dtl	ORG
ftr-1852	2753	3	two	CARDINAL
ftr-1852	2753	4	dtl	ORG
ftr-1852	2754	1	dtl	ORG
ftr-1852	2754	2	dtl	ORG
ftr-1852	2754	3	irs	ORG
ftr-1852	2757	1	4609(c)(2)(b	DATE
ftr-1852	2757	2	dtl	ORG
ftr-1852	2759	1	aldisert	PERSON
ftr-1852	2759	2	dtl	ORG
ftr-1852	2760	1	irs	ORG
ftr-1852	2760	2	third	ORDINAL
ftr-1852	2762	1	irs	ORG
ftr-1852	2762	2	florida	GPE
ftr-1852	2763	1	5:2	CARDINAL
ftr-1852	2764	1	united states	GPE
ftr-1852	2764	2	199	CARDINAL
ftr-1852	2764	3	386	CARDINAL
ftr-1852	2764	4	7th	ORDINAL
ftr-1852	2764	5	1999	DATE
ftr-1852	2764	6	irs	ORG
ftr-1852	2765	1	dtl	PERSON
ftr-1852	2765	2	dtl	ORG
ftr-1852	2766	1	c. statutory notice	PERSON
ftr-1852	2766	2	1	CARDINAL
ftr-1852	2767	1	64	CARDINAL
ftr-1852	2767	2	f. r. 63768	PERSON
ftr-1852	2768	1	treasury	ORG
ftr-1852	2769	1	annually	DATE
ftr-1852	2769	2	u.s.	GPE
ftr-1852	2770	1	a. rev	PERSON
ftr-1852	2770	2	proc	PERSON
ftr-1852	2771	1	2001-18, 2001-8	DATE
ftr-1852	2773	1	irs	ORG
ftr-1852	2774	1	2	CARDINAL
ftr-1852	2774	2	90-day	DATE
ftr-1852	2775	1	smith v. commissioner	PERSON
ftr-1852	2775	2	114	CARDINAL
ftr-1852	2775	3	489	CARDINAL
ftr-1852	2775	4	2000	DATE
ftr-1852	2776	1	last day	DATE
ftr-1852	2776	2	the united states	GPE
ftr-1852	2777	1	foley	PERSON
ftr-1852	2777	2	congress	ORG
ftr-1852	2777	3	irs	ORG
ftr-1852	2777	4	3463(a	CARDINAL
ftr-1852	2777	5	irs	ORG
ftr-1852	2777	6	1998	DATE
ftr-1852	2779	1	105-206	CARDINAL
ftr-1852	2779	2	112	CARDINAL
ftr-1852	2780	1	685	CARDINAL
ftr-1852	2780	2	767	CARDINAL
ftr-1852	2780	3	irs	ORG
ftr-1852	2780	4	the last day	DATE
ftr-1852	2781	1	d.	NORP
ftr-1852	2781	2	1	CARDINAL
ftr-1852	2782	1	baral v. united states	PERSON
ftr-1852	2782	2	120	CARDINAL
ftr-1852	2782	3	2000	DATE
ftr-1852	2783	1	the later date	DATE
ftr-1852	2784	1	6511	DATE
ftr-1852	2784	2	b)(2)(a	GPE
ftr-1852	2784	3	more than three years	DATE
ftr-1852	2785	1	2.	CARDINAL
ftr-1852	2785	2	three years	DATE
ftr-1852	2786	1	weisbart v. united states	PERSON
ftr-1852	2786	2	20011	DATE
ftr-1852	2786	3	florida	GPE
ftr-1852	2786	4	222	CARDINAL
ftr-1852	2786	5	83	CARDINAL
ftr-1852	2786	6	2d	DATE
ftr-1852	2787	1	second	ORDINAL
ftr-1852	2787	2	more than three years	DATE
ftr-1852	2789	1	76	CARDINAL
ftr-1852	2789	2	1976-2	DATE
ftr-1852	2790	1	428	CARDINAL
ftr-1852	2791	1	three years	DATE
ftr-1852	2792	1	four month	DATE
ftr-1852	2792	2	three years	DATE
ftr-1852	2792	3	four months	DATE
ftr-1852	2792	4	6511	DATE
ftr-1852	2794	1	301.6402-3(a)(5	DATE
ftr-1852	2794	2	301.7502-1	DATE
ftr-1852	2795	1	contra miller	ORG
ftr-1852	2795	2	v. united states	PERSON
ftr-1852	2795	3	38	CARDINAL
ftr-1852	2795	4	473	CARDINAL
ftr-1852	2795	5	9th	ORDINAL
ftr-1852	2795	6	1994	DATE
ftr-1852	2795	7	two years	DATE
ftr-1852	2796	1	a. irs	PERSON
ftr-1852	2797	1	2000-09	DATE
ftr-1852	2798	1	6511	DATE
ftr-1852	2798	2	b)(2)(a	GPE
ftr-1852	2799	1	3	CARDINAL
ftr-1852	2800	1	t.d	PERSON
ftr-1852	2800	2	66	CARDINAL
ftr-1852	2800	3	2257	DATE
ftr-1852	2800	4	1/11/01	CARDINAL
ftr-1852	2802	1	301.7502-1	DATE
ftr-1852	2803	1	united states	GPE
ftr-1852	2803	2	222	CARDINAL
ftr-1852	2803	3	93	CARDINAL
ftr-1852	2803	4	2d	DATE
ftr-1852	2803	5	2000	DATE
ftr-1852	2804	1	720	CARDINAL
ftr-1852	2804	2	quarterly	DATE
ftr-1852	2804	3	u.s.	GPE
ftr-1852	2806	1	e. liens	PERSON
ftr-1852	2806	2	1	CARDINAL
ftr-1852	2807	1	pletz v. united states	PERSON
ftr-1852	2807	2	221	CARDINAL
ftr-1852	2807	3	1114	CARDINAL
ftr-1852	2807	4	9th	ORDINAL
ftr-1852	2807	5	2000	DATE
ftr-1852	2808	1	one	CARDINAL
ftr-1852	2810	1	5:2	CARDINAL
ftr-1852	2810	2	lien	PERSON
ftr-1852	2812	1	2	CARDINAL
ftr-1852	2812	2	6330	DATE
ftr-1852	2812	3	two	CARDINAL
ftr-1852	2813	1	goza v. commissioner	PERSON
ftr-1852	2813	2	114	CARDINAL
ftr-1852	2813	3	176	CARDINAL
ftr-1852	2813	4	2000	DATE
ftr-1852	2814	1	6230	CARDINAL
ftr-1852	2815	1	6330(c)(2)(b	CARDINAL
ftr-1852	2815	2	6330	DATE
ftr-1852	2815	3	the year	DATE
ftr-1852	2816	1	3	CARDINAL
ftr-1852	2816	2	114	CARDINAL
ftr-1852	2816	3	492	CARDINAL
ftr-1852	2816	4	2000	DATE
ftr-1852	2817	1	6330	DATE
ftr-1852	2817	2	30 days	DATE
ftr-1852	2817	3	irs	ORG
ftr-1852	2817	4	irs	ORG
ftr-1852	2818	1	4	CARDINAL
ftr-1852	2819	1	sego	PERSON
ftr-1852	2819	2	114	CARDINAL
ftr-1852	2819	3	603	CARDINAL
ftr-1852	2819	4	2000	DATE
ftr-1852	2820	1	6330	DATE
ftr-1852	2821	1	5	CARDINAL
ftr-1852	2821	2	6330	DATE
ftr-1852	2822	1	davis v. commissioner	PERSON
ftr-1852	2822	2	115	CARDINAL
ftr-1852	2823	1	6330	DATE
ftr-1852	2824	1	6330	DATE
ftr-1852	2824	2	congress	ORG
ftr-1852	2826	1	6	CARDINAL
ftr-1852	2827	1	115	CARDINAL
ftr-1852	2827	2	114	CARDINAL
ftr-1852	2827	3	2000	DATE
ftr-1852	2828	1	section 6330(d)(1	LAW
ftr-1852	2828	2	6330	DATE
ftr-1852	2828	3	an additional 30 days	DATE
ftr-1852	2829	1	the additional 30 day	DATE
ftr-1852	2830	1	more than 30 days	DATE
ftr-1852	2830	2	2001u	CARDINAL
ftr-1852	2830	3	florida	GPE
ftr-1852	2830	4	7	CARDINAL
ftr-1852	2830	5	115 t.c	QUANTITY
ftr-1852	2830	6	324(2000	CARDINAL
ftr-1852	2831	1	section 6330(d	LAW
ftr-1852	2831	2	6702	DATE
ftr-1852	2832	1	section 6330(d	LAW
ftr-1852	2834	1	115	CARDINAL
ftr-1852	2834	2	329	CARDINAL
ftr-1852	2834	3	2000	DATE
ftr-1852	2835	1	section 6320(d	LAW
ftr-1852	2836	1	6320	CARDINAL
ftr-1852	2837	1	6404(i	CARDINAL
ftr-1852	2839	1	9	CARDINAL
ftr-1852	2839	2	6220/6230	DATE
ftr-1852	2840	1	mesa oil, inc.	ORG
ftr-1852	2841	1	v. united states	GPE
ftr-1852	2841	2	86	CARDINAL
ftr-1852	2841	3	d.	NORP
ftr-1852	2842	1	2000	DATE
ftr-1852	2843	1	babcok	PERSON
ftr-1852	2843	2	irs	ORG
ftr-1852	2843	3	§	ORG
ftr-1852	2843	4	6220/6230	TIME
ftr-1852	2843	5	6330(c)(3	CARDINAL
ftr-1852	2844	1	irs	ORG
ftr-1852	2844	2	mesa	ORG
ftr-1852	2845	1	f. innocent	PERSON
ftr-1852	2845	2	1	CARDINAL
ftr-1852	2847	1	butler v. commissioner	PERSON
ftr-1852	2847	2	114	CARDINAL
ftr-1852	2847	3	276	CARDINAL
ftr-1852	2847	4	2000	DATE
ftr-1852	2849	1	6015(b)(1	CARDINAL
ftr-1852	2849	2	6015(b)(1	CARDINAL
ftr-1852	2853	1	5:2	CARDINAL
ftr-1852	2854	1	6015(b)(1	CARDINAL
ftr-1852	2855	1	2	CARDINAL
ftr-1852	2855	2	fernandez v. commissioner	PERSON
ftr-1852	2855	3	114	CARDINAL
ftr-1852	2855	4	324	CARDINAL
ftr-1852	2855	5	2000	DATE
ftr-1852	2856	1	section § 6015(e)(1)(a	LAW
ftr-1852	2857	1	a. a.o.d.	PERSON
ftr-1852	2857	2	2000-06	DATE
ftr-1852	2857	3	2000	DATE
ftr-1852	2857	4	190	CARDINAL
ftr-1852	2857	5	9/29/00	CARDINAL
ftr-1852	2858	1	irs	ORG
ftr-1852	2859	1	3	CARDINAL
ftr-1852	2859	2	charlton v. commissioner	PERSON
ftr-1852	2859	3	114	CARDINAL
ftr-1852	2859	4	333	CARDINAL
ftr-1852	2859	5	2000	DATE
ftr-1852	2863	1	a.	PERSON
ftr-1852	2864	1	irs	ORG
ftr-1852	2864	2	butler	GPE
ftr-1852	2864	3	fernandez	PERSON
ftr-1852	2864	4	charlton	PERSON
ftr-1852	2865	1	2000	CARDINAL
ftr-1852	2865	2	tnt 111-8	ORG
ftr-1852	2866	1	4	CARDINAL
ftr-1852	2866	2	corson v. commissioner	PERSON
ftr-1852	2866	3	114 t.c	QUANTITY
ftr-1852	2866	4	354	CARDINAL
ftr-1852	2866	5	2000	DATE
ftr-1852	2867	1	one	CARDINAL
ftr-1852	2868	1	nims	PERSON
ftr-1852	2870	1	20011 5	DATE
ftr-1852	2872	1	115	CARDINAL
ftr-1852	2872	2	118	CARDINAL
ftr-1852	2872	3	2000	DATE
ftr-1852	2874	1	king	PERSON
ftr-1852	2875	1	section 6015(e)(4	LAW
ftr-1852	2878	1	2000-07	DATE
ftr-1852	2878	2	2000	DATE
ftr-1852	2878	3	190-13	CARDINAL
ftr-1852	2878	4	9/29/00	CARDINAL
ftr-1852	2879	1	irs	ORG
ftr-1852	2880	1	6	CARDINAL
ftr-1852	2882	1	cheshire v. commissioner	PERSON
ftr-1852	2882	2	115	CARDINAL
ftr-1852	2882	3	183	CARDINAL
ftr-1852	2882	4	2000	DATE
ftr-1852	2882	5	11	CARDINAL
ftr-1852	2885	1	jacobs	PERSON
ftr-1852	2885	2	6015(c)(3)(c	CARDINAL
ftr-1852	2887	1	cheshire	PERSON
ftr-1852	2889	1	florida	GPE
ftr-1852	2889	2	5:2	CARDINAL
ftr-1852	2891	1	6013	CARDINAL
ftr-1852	2892	1	215	CARDINAL
ftr-1852	2892	2	1335	CARDINAL
ftr-1852	2892	3	9th	ORDINAL
ftr-1852	2892	4	2000	DATE
ftr-1852	2893	1	1999-32	DATE
ftr-1852	2893	2	94	CARDINAL
ftr-1852	2893	3	126	CARDINAL
ftr-1852	2893	4	1990	DATE
ftr-1852	2893	5	992	CARDINAL
ftr-1852	2893	6	1132	CARDINAL
ftr-1852	2893	7	1lth cir	QUANTITY
ftr-1852	2893	8	1993	DATE
ftr-1852	2894	1	h. conf	ORG
ftr-1852	2896	1	105	CARDINAL
ftr-1852	2896	2	253	CARDINAL
ftr-1852	2896	3	1998	DATE
ftr-1852	2896	4	irs	ORG
ftr-1852	2899	1	parr	PERSON
ftr-1852	2900	1	colvin	PERSON
ftr-1852	2902	1	martin v. commissioner	PERSON
ftr-1852	2902	2	t.c.	PERSON
ftr-1852	2903	1	2000	CARDINAL
ftr-1852	2903	2	346	CARDINAL
ftr-1852	2903	3	2000	DATE
ftr-1852	2905	1	351	CARDINAL
ftr-1852	2906	1	8. reg-106446-98	CARDINAL
ftr-1852	2906	2	66	CARDINAL
ftr-1852	2906	3	3888	CARDINAL
ftr-1852	2906	4	1/17/01	CARDINAL
ftr-1852	2907	1	6015	DATE
ftr-1852	2908	1	irs	ORG
ftr-1852	2908	2	1998	DATE
ftr-1852	2908	3	6013(e	CARDINAL
ftr-1852	2908	4	6015	DATE
ftr-1852	2909	1	6013(e	CARDINAL
ftr-1852	2913	1	1.6013-4	CARDINAL
ftr-1852	2913	2	20011	DATE
ftr-1852	2913	3	florida	GPE
ftr-1852	2914	1	two years	DATE
ftr-1852	2914	2	first	ORDINAL
ftr-1852	2916	1	one	CARDINAL
ftr-1852	2916	2	irs	ORG
ftr-1852	2917	1	g. miscellaneous 1	PERSON
ftr-1852	2919	1	113 t.c	QUANTITY
ftr-1852	2920	1	474	CARDINAL
ftr-1852	2920	2	1999	DATE
ftr-1852	2924	1	irs	ORG
ftr-1852	2925	1	3713(b	DATE
ftr-1852	2926	1	the united states	GPE
ftr-1852	2927	1	under 31	DATE
ftr-1852	2928	1	3713(b	DATE
ftr-1852	2928	2	the united states	GPE
ftr-1852	2929	1	ruwe	PERSON
ftr-1852	2930	1	the united states	GPE
ftr-1852	2930	2	the united states	GPE
ftr-1852	2931	1	2	CARDINAL
ftr-1852	2931	2	checkbox	ORG
ftr-1852	2931	3	2001	DATE
ftr-1852	2932	1	ir2000-23	CARDINAL
ftr-1852	2932	2	2000	DATE
ftr-1852	2932	3	132	CARDINAL
ftr-1852	2932	4	4/13/00	CARDINAL
ftr-1852	2933	1	irs	ORG
ftr-1852	2935	1	3	CARDINAL
ftr-1852	2935	2	2000-12	DATE
ftr-1852	2935	3	2000-9	DATE
ftr-1852	2936	1	727	CARDINAL
ftr-1852	2937	1	irs	ORG
ftr-1852	2937	2	between september and december 2000	DATE
ftr-1852	2939	1	5:2	CARDINAL
ftr-1852	2939	2	4	CARDINAL
ftr-1852	2941	1	daviddungle	PERSON
ftr-1852	2941	2	m.d.	GPE
ftr-1852	2942	1	114	CARDINAL
ftr-1852	2942	2	268	CARDINAL
ftr-1852	2942	3	2000	DATE
ftr-1852	2944	1	the 90 day	DATE
ftr-1852	2944	2	the 90 day	DATE
ftr-1852	2945	1	5	CARDINAL
ftr-1852	2945	2	2000-35	DATE
ftr-1852	2945	3	2000-29	DATE
ftr-1852	2946	1	118	CARDINAL
ftr-1852	2948	1	6	CARDINAL
ftr-1852	2949	1	unitedstates v. boyce	PERSON
ftr-1852	2949	2	2000	CARDINAL
ftr-1852	2949	3	50,341	CARDINAL
ftr-1852	2949	4	85	DATE
ftr-1852	2949	5	s. d. cal	ORG
ftr-1852	2949	6	2000	DATE
ftr-1852	2952	1	bye-bye bivens	PERSON
ftr-1852	2953	1	shreiber v. mastrogiovanni	PERSON
ftr-1852	2953	2	214	CARDINAL
ftr-1852	2953	3	148	CARDINAL
ftr-1852	2953	4	3d	CARDINAL
ftr-1852	2953	5	2000	DATE
ftr-1852	2954	1	irs	ORG
ftr-1852	2954	2	congress	ORG
ftr-1852	2955	1	8	CARDINAL
ftr-1852	2957	1	proc	PERSON
ftr-1852	2958	1	2000-43	DATE
ftr-1852	2958	2	43	CARDINAL
ftr-1852	2959	1	404	CARDINAL
ftr-1852	2960	1	twenty-nine	CARDINAL
ftr-1852	2960	2	irs	ORG
ftr-1852	2960	3	irs	ORG
ftr-1852	2961	1	1001(a)(4	CARDINAL
ftr-1852	2961	2	1998	DATE
ftr-1852	2964	1	0	CARDINAL
ftr-1852	2964	2	20011	CARDINAL
ftr-1852	2964	3	florida	GPE
ftr-1852	2964	4	irs	ORG
ftr-1852	2965	1	irs	ORG
ftr-1852	2967	1	irs	ORG
ftr-1852	2968	1	irs	ORG
ftr-1852	2969	1	10/23/00	CARDINAL
ftr-1852	2969	2	9	CARDINAL
ftr-1852	2969	3	reg-246249-96	DATE
ftr-1852	2969	4	65	CARDINAL
ftr-1852	2969	5	f. r. 61292	PERSON
ftr-1852	2969	6	10/16/00	CARDINAL
ftr-1852	2971	1	1.6041-1	CARDINAL
ftr-1852	2971	2	1.6045-1	CARDINAL
ftr-1852	2971	3	1.6049-4	MONEY
ftr-1852	2971	4	31.3406(a)-2	DATE
ftr-1852	2971	5	1	CARDINAL
ftr-1852	2971	6	2	CARDINAL
ftr-1852	2971	7	3	CARDINAL
ftr-1852	2973	1	10	CARDINAL
ftr-1852	2974	1	irs	ORG
ftr-1852	2974	2	200046037	DATE
ftr-1852	2974	3	8379	DATE
ftr-1852	2976	1	11	CARDINAL
ftr-1852	2976	2	nis family trust	ORG
ftr-1852	2976	3	115	CARDINAL
ftr-1852	2976	4	523	CARDINAL
ftr-1852	2976	5	2000	DATE
ftr-1852	2980	1	5:2	CARDINAL
ftr-1852	2980	2	12	CARDINAL
ftr-1852	2981	1	shwarz v. united states	ORG
ftr-1852	2981	2	234	CARDINAL
ftr-1852	2981	3	428(9th	CARDINAL
ftr-1852	2981	4	2000	DATE
ftr-1852	2982	1	section 7433	LAW
ftr-1852	2982	2	7431	DATE
ftr-1852	2983	1	13	CARDINAL
ftr-1852	2984	1	2001-15, 2001-8	DATE
ftr-1852	2986	1	dec. 2000	DATE
ftr-1852	2987	1	7/1/01	DATE
ftr-1852	2988	1	u.s.	GPE
ftr-1852	2988	2	u.s.	GPE
ftr-1852	2989	1	6/30/01	CARDINAL
ftr-1852	2990	1	12/31/00	CARDINAL
ftr-1852	2992	1	1	CARDINAL
ftr-1852	2993	1	irs	ORG
ftr-1852	2994	1	morrison restaurants, inc.	ORG
ftr-1852	2995	1	v. united states	GPE
ftr-1852	2995	2	118	CARDINAL
ftr-1852	2995	3	1526	CARDINAL
ftr-1852	2995	4	11th	ORDINAL
ftr-1852	2995	5	1997	DATE
ftr-1852	2996	1	3121(q	DATE
ftr-1852	2996	2	irs	ORG
ftr-1852	2997	1	a. fior d'italia inc.	ORG
ftr-1852	2998	1	v. united states	GPE
ftr-1852	2998	2	21	CARDINAL
ftr-1852	2998	3	supp	GPE
ftr-1852	2999	1	2d	DATE
ftr-1852	3000	1	1097	CARDINAL
ftr-1852	3000	2	n.d. cal	GPE
ftr-1852	3001	1	1998	DATE
ftr-1852	3001	2	irs	ORG
ftr-1852	3003	1	v. united states	GPE
ftr-1852	3003	2	159	CARDINAL
ftr-1852	3003	3	553	CARDINAL
ftr-1852	3003	4	fed	ORG
ftr-1852	3003	5	cir	ORG
ftr-1852	3003	6	1998	DATE
ftr-1852	3004	1	irs	ORG
ftr-1852	3005	1	florida	GPE
ftr-1852	3005	2	eleventh	ORDINAL
ftr-1852	3006	1	quietwater entertainment, inc.	ORG
ftr-1852	3006	2	v. united states	GPE
ftr-1852	3006	3	80	CARDINAL
ftr-1852	3006	4	f. supp	PERSON
ftr-1852	3007	1	2d	DATE
ftr-1852	3008	1	1323	CARDINAL
ftr-1852	3008	2	n.d	GPE
ftr-1852	3008	3	fla	GPE
ftr-1852	3008	4	1999	DATE
ftr-1852	3009	1	irs	ORG
ftr-1852	3010	1	irs	ORG
ftr-1852	3010	2	t. c.	ORG
ftr-1852	3011	1	1973	DATE
ftr-1852	3011	2	the eleventh circuit	ORG
ftr-1852	3011	3	morrison	GPE
ftr-1852	3011	4	20011	DATE
ftr-1852	3011	5	florida	GPE
ftr-1852	3011	6	118	CARDINAL
ftr-1852	3011	7	1526	CARDINAL
ftr-1852	3012	1	1997	DATE
ftr-1852	3013	1	12%	PERCENT
ftr-1852	3013	2	16%	PERCENT
ftr-1852	3014	1	vinson	PERSON
ftr-1852	3014	2	1 1th	CARDINAL
ftr-1852	3014	3	morrison	GPE
ftr-1852	3014	4	8%	PERCENT
ftr-1852	3014	5	8%	PERCENT
ftr-1852	3017	1	quietwater entertainment, inc.	ORG
ftr-1852	3018	1	v. united states	GPE
ftr-1852	3018	2	220	CARDINAL
ftr-1852	3018	3	592	CARDINAL
ftr-1852	3018	4	50,540	MONEY
ftr-1852	3018	5	85	CARDINAL
ftr-1852	3018	6	2195	CARDINAL
ftr-1852	3018	7	11th	ORDINAL
ftr-1852	3018	8	2000	DATE
ftr-1852	3020	1	morrison	PERSON
ftr-1852	3022	1	cocco pazzo	PERSON
ftr-1852	3022	2	330	CARDINAL
ftr-1852	3022	3	west hubbardrestaurant corp.	ORG
ftr-1852	3022	4	v united states	GPE
ftr-1852	3022	5	203	CARDINAL
ftr-1852	3022	6	990	ORG
ftr-1852	3022	7	7th	ORDINAL
ftr-1852	3022	8	2000	DATE
ftr-1852	3023	1	§§ 3111(a) &	ORG
ftr-1852	3023	2	3121(q	DATE
ftr-1852	3023	3	irs	ORG
ftr-1852	3024	1	eleventh	ORDINAL
ftr-1852	3024	2	irs	ORG
ftr-1852	3024	3	first	ORDINAL
ftr-1852	3025	1	coffey	PERSON
ftr-1852	3025	2	irs	ORG
ftr-1852	3026	1	2	CARDINAL
ftr-1852	3026	2	american airlines inc.	ORG
ftr-1852	3027	1	v. united states	GPE
ftr-1852	3027	2	204	CARDINAL
ftr-1852	3027	3	1103	CARDINAL
ftr-1852	3027	4	fed	ORG
ftr-1852	3027	5	cir. 2000	ORG
ftr-1852	3028	1	40	CARDINAL
ftr-1852	3030	1	712	CARDINAL
ftr-1852	3030	2	1998	DATE
ftr-1852	3031	1	american	NORP
ftr-1852	3031	2	14	MONEY
ftr-1852	3032	1	1.274-5	CARDINAL
ftr-1852	3034	1	100	MONEY
ftr-1852	3034	2	reg	CARDINAL
ftr-1852	3035	1	1.1326t(c	CARDINAL
ftr-1852	3036	1	first	ORDINAL
ftr-1852	3036	2	american	NORP
ftr-1852	3038	1	second	ORDINAL
ftr-1852	3038	2	third	ORDINAL
ftr-1852	3039	1	5:2	CARDINAL
ftr-1852	3039	2	3	CARDINAL
ftr-1852	3039	3	wuebker v. commissioner	PERSON
ftr-1852	3039	4	205	CARDINAL
ftr-1852	3039	5	897	CARDINAL
ftr-1852	3039	6	6th	ORDINAL
ftr-1852	3039	7	2000	DATE
ftr-1852	3039	8	110	CARDINAL
ftr-1852	3039	9	431	CARDINAL
ftr-1852	3039	10	1998	DATE
ftr-1852	3040	1	crp	ORG
ftr-1852	3040	2	1995	DATE
ftr-1852	3041	1	• 1	CARDINAL
ftr-1852	3042	1	1.1402(a)-4(d	DATE
ftr-1852	3043	1	frederick wuebker	PERSON
ftr-1852	3043	2	258 acres	QUANTITY
ftr-1852	3043	3	214 acres	QUANTITY
ftr-1852	3044	1	years	DATE
ftr-1852	3044	2	1991	DATE
ftr-1852	3045	1	annual	DATE
ftr-1852	3046	1	crp	ORG
ftr-1852	3046	2	1992	DATE
ftr-1852	3048	1	18,000	MONEY
ftr-1852	3048	2	crp	ORG
ftr-1852	3048	3	1992	DATE
ftr-1852	3048	4	1993	DATE
ftr-1852	3049	1	irs	ORG
ftr-1852	3049	2	crp	ORG
ftr-1852	3051	1	irs	ORG
ftr-1852	3052	1	•	CARDINAL
ftr-1852	3052	2	sixth	ORDINAL
ftr-1852	3053	1	gilman	PERSON
ftr-1852	3053	2	crp	ORG
ftr-1852	3054	1	crp	ORG
ftr-1852	3055	1	gilman	PERSON
ftr-1852	3055	2	crp	ORG
ftr-1852	3056	1	crp	ORG
ftr-1852	3057	1	gilman	PERSON
ftr-1852	3057	2	crp	ORG
ftr-1852	3059	1	gilman	PERSON
ftr-1852	3059	2	crp	ORG
ftr-1852	3060	1	crp	ORG
ftr-1852	3060	2	20011	DATE
ftr-1852	3061	1	gilman	PERSON
ftr-1852	3062	1	nathaniel r. jones	PERSON
ftr-1852	3062	2	crp	ORG
ftr-1852	3062	3	the agriculture department	ORG
ftr-1852	3063	1	4	CARDINAL
ftr-1852	3064	1	joly v. commissioner	PERSON
ftr-1852	3064	2	211	CARDINAL
ftr-1852	3064	3	1269	CARDINAL
ftr-1852	3064	4	6th	ORDINAL
ftr-1852	3064	5	2000	DATE
ftr-1852	3064	6	t. c.	GPE
ftr-1852	3065	1	1998-361	DATE
ftr-1852	3069	1	5	CARDINAL
ftr-1852	3069	2	neely v. commissioner	PERSON
ftr-1852	3069	3	115	CARDINAL
ftr-1852	3069	4	287	CARDINAL
ftr-1852	3069	5	2000	DATE
ftr-1852	3070	1	vasquez	PERSON
ftr-1852	3070	2	7436	DATE
ftr-1852	3070	3	irs	ORG
ftr-1852	3070	4	6501	CARDINAL
ftr-1852	3071	1	6	CARDINAL
ftr-1852	3072	1	hb&r	GPE
ftr-1852	3072	2	v. united states	GPE
ftr-1852	3072	3	229	CARDINAL
ftr-1852	3072	4	688	CARDINAL
ftr-1852	3072	5	8th	ORDINAL
ftr-1852	3072	6	2000	DATE
ftr-1852	3073	1	alaska	GPE
ftr-1852	3073	2	alaskan	NORP
ftr-1852	3073	3	fica	PERSON
ftr-1852	3074	1	31.3401(a)l(b	CARDINAL
ftr-1852	3076	1	31.3401(a)-i(b)(2	CARDINAL
ftr-1852	3078	1	hb&r	GPE
ftr-1852	3080	1	florida	GPE
ftr-1852	3080	2	5:2 2001	DATE
ftr-1852	3080	3	247 7	DATE
ftr-1852	3082	1	united states	GPE
ftr-1852	3082	2	v. kontny	PERSON
ftr-1852	3082	3	238	CARDINAL
ftr-1852	3082	4	815	CARDINAL
ftr-1852	3082	5	7th	ORDINAL
ftr-1852	3082	6	2001	DATE
ftr-1852	3083	1	posner	PERSON