id	sid	eid	entity	type
ftr-297	1	1	florida	GPE
ftr-297	1	2	15	CARDINAL
ftr-297	1	3	2014	DATE
ftr-297	1	4	3	CARDINAL
ftr-297	3	1	philip f. postlewaite* i.	PERSON
ftr-297	3	2	106 ii	CARDINAL
ftr-297	5	1	108 a.	PERSON
ftr-297	5	2	section 743	LAW
ftr-297	5	3	108	CARDINAL
ftr-297	5	4	113	CARDINAL
ftr-297	5	5	section 754	LAW
ftr-297	5	6	115	CARDINAL
ftr-297	5	7	d.	NORP
ftr-297	5	8	116 e.	PERSON
ftr-297	5	9	117	CARDINAL
ftr-297	5	10	118	CARDINAL
ftr-297	5	11	120 1	CARDINAL
ftr-297	6	1	120 2	CARDINAL
ftr-297	7	1	121 3	CARDINAL
ftr-297	8	1	122	CARDINAL
ftr-297	8	2	122	CARDINAL
ftr-297	10	1	124	CARDINAL
ftr-297	10	2	j. mandatory	PERSON
ftr-297	10	3	section 743(b	LAW
ftr-297	11	1	125 iii	QUANTITY
ftr-297	12	1	section 743(b	LAW
ftr-297	14	1	126	CARDINAL
ftr-297	14	2	section 755	LAW
ftr-297	14	3	126	CARDINAL
ftr-297	17	1	127	CARDINAL
ftr-297	17	2	northwestern university	ORG
ftr-297	18	1	october 2012	DATE
ftr-297	18	2	734(b	CARDINAL
ftr-297	20	1	gabriela	PERSON
ftr-297	20	2	david cameron	PERSON
ftr-297	20	3	jeff kwall	PERSON
ftr-297	20	4	bob wootton	PERSON
ftr-297	23	1	105	CARDINAL
ftr-297	23	2	florida	GPE
ftr-297	23	3	1	CARDINAL
ftr-297	23	4	between two	CARDINAL
ftr-297	23	5	128 2	CARDINAL
ftr-297	24	1	129	CARDINAL
ftr-297	25	1	130 a. reason	PERSON
ftr-297	26	1	130	CARDINAL
ftr-297	26	2	section 734(b	LAW
ftr-297	28	1	1 32 1	CARDINAL
ftr-297	28	2	133 2	CARDINAL
ftr-297	29	1	133 3	CARDINAL
ftr-297	31	1	134 4	CARDINAL
ftr-297	32	1	135	CARDINAL
ftr-297	32	2	section 734(b	LAW
ftr-297	33	1	135	CARDINAL
ftr-297	33	2	d.	NORP
ftr-297	33	3	section 734(b	LAW
ftr-297	35	1	138	CARDINAL
ftr-297	35	2	section 734(b	LAW
ftr-297	36	1	140	CARDINAL
ftr-297	36	2	143	CARDINAL
ftr-297	37	1	143	CARDINAL
ftr-297	37	2	145	CARDINAL
ftr-297	37	3	146	CARDINAL
ftr-297	39	1	146 vii	PERSON
ftr-297	39	2	147	CARDINAL
ftr-297	40	1	734(b	CARDINAL
ftr-297	42	1	149	CARDINAL
ftr-297	43	1	154	CARDINAL
ftr-297	43	2	i.	PERSON
ftr-297	43	3	subchapter k	PERSON
ftr-297	43	4	the past 60 years	DATE
ftr-297	45	1	third	ORDINAL
ftr-297	47	1	106	CARDINAL
ftr-297	48	1	15:3	CARDINAL
ftr-297	51	1	congress	ORG
ftr-297	57	1	60 years	DATE
ftr-297	58	1	1954	DATE
ftr-297	58	2	today	DATE
ftr-297	60	1	ten	CARDINAL
ftr-297	65	1	2014	DATE
ftr-297	65	2	107	CARDINAL
ftr-297	65	3	florida	GPE
ftr-297	67	1	vi	PERSON
ftr-297	68	1	section 754	LAW
ftr-297	74	1	section 743(b	LAW
ftr-297	74	2	a.	PERSON
ftr-297	74	3	section 743	LAW
ftr-297	74	4	subchapter k	PERSON
ftr-297	76	1	1	CARDINAL
ftr-297	78	1	almost 30 years ago	DATE
ftr-297	78	2	ali subchapter k	PERSON
ftr-297	79	1	philip f. postlewaite	PERSON
ftr-297	79	2	thomas e. dutton	PERSON
ftr-297	79	3	r. magette	PERSON
ftr-297	80	1	75	CARDINAL
ftr-297	80	2	l.j	ORG
ftr-297	80	3	423	CARDINAL
ftr-297	80	4	1986	DATE
ftr-297	81	1	734(b	CARDINAL
ftr-297	83	1	howard e. abrams	PERSON
ftr-297	83	2	57	CARDINAL
ftr-297	84	1	343	CARDINAL
ftr-297	84	2	2004	DATE
ftr-297	85	1	karen c. burke	PERSON
ftr-297	85	2	58	CARDINAL
ftr-297	86	1	639	CARDINAL
ftr-297	86	2	2005	DATE
ftr-297	88	1	470	CARDINAL
ftr-297	89	1	section 734(b	LAW
ftr-297	89	2	another day	DATE
ftr-297	90	1	108	CARDINAL
ftr-297	92	1	15:3	CARDINAL
ftr-297	92	2	6,000	MONEY
ftr-297	92	3	abc	ORG
ftr-297	92	4	9,000	MONEY
ftr-297	92	5	6,000	MONEY
ftr-297	93	1	3,000	MONEY
ftr-297	93	2	6,000	MONEY
ftr-297	93	3	9,000	CARDINAL
ftr-297	93	4	6,000	CARDINAL
ftr-297	93	5	6,000	CARDINAL
ftr-297	93	6	6,000	CARDINAL
ftr-297	93	7	18,000	MONEY
ftr-297	93	8	18,000	MONEY
ftr-297	94	1	year 2	DATE
ftr-297	94	2	18,000	MONEY
ftr-297	94	3	12,000	MONEY
ftr-297	95	1	$ 3,000 $ 3,000	MONEY
ftr-297	95	2	$ 6,000 $11,000	MONEY
ftr-297	95	3	9,000 18,000	CARDINAL
ftr-297	95	4	6,000 11,000	CARDINAL
ftr-297	95	5	000	CARDINAL
ftr-297	97	1	6000	CARDINAL
ftr-297	98	1	$18,000 $33,000	MONEY
ftr-297	98	2	$18,000 $33,000	MONEY
ftr-297	99	1	year 3	DATE
ftr-297	99	2	9,000	MONEY
ftr-297	99	3	6,000	MONEY
ftr-297	99	4	5,000	MONEY
ftr-297	100	1	subchapter k	PERSON
ftr-297	101	1	the end of year 3	DATE
ftr-297	101	2	$3300 $	MONEY
ftr-297	101	3	330_00	MONEY
ftr-297	101	4	$11,000 $11,000	MONEY
ftr-297	101	5	$33,000 $33,000	MONEY
ftr-297	101	6	11,000 11,000	CARDINAL
ftr-297	101	7	1100 11000	CARDINAL
ftr-297	101	8	$33,000 $33,000	MONEY
ftr-297	101	9	subchapter k	PERSON
ftr-297	103	1	the end of year 2	DATE
ftr-297	103	2	11,000	MONEY
ftr-297	103	3	5,000	MONEY
ftr-297	103	4	2014	DATE
ftr-297	103	5	109	CARDINAL
ftr-297	103	6	florida	GPE
ftr-297	104	1	the close of year 2	DATE
ftr-297	105	1	$ 3,000 $ 3,000	MONEY
ftr-297	105	2	$ 6,000 $11,000	MONEY
ftr-297	105	3	9,000 18,000	CARDINAL
ftr-297	105	4	6,000 11,000	CARDINAL
ftr-297	105	5	6 1	QUANTITY
ftr-297	105	6	11000	CARDINAL
ftr-297	105	7	$18,000 $33,000	MONEY
ftr-297	105	8	$23,000 $33,000	MONEY
ftr-297	105	9	5,000	MONEY
ftr-297	106	1	year 3	DATE
ftr-297	106	2	15,000	MONEY
ftr-297	106	3	5,000	MONEY
ftr-297	107	1	$330 $	MONEY
ftr-297	107	2	3000	CARDINAL
ftr-297	107	3	$11,000 $11,000	MONEY
ftr-297	107	4	$33,000 $33,000	MONEY
ftr-297	107	5	11,000 11,000	MONEY
ftr-297	107	6	16_00 1100	CARDINAL
ftr-297	107	7	$38,000 $33,000	MONEY
ftr-297	107	8	5,000	MONEY
ftr-297	111	1	754 and 743(b	QUANTITY
ftr-297	112	1	1.743-1(a	CARDINAL
ftr-297	113	1	1	CARDINAL
ftr-297	113	2	arthur b. willis & philip f. postlewaite	PERSON
ftr-297	113	3	1 12	CARDINAL
ftr-297	113	4	7th	ORDINAL
ftr-297	113	5	2011	DATE
ftr-297	114	1	hereinafter willis & postlewaite	ORG
ftr-297	115	1	110	CARDINAL
ftr-297	117	1	15:3	CARDINAL
ftr-297	119	1	abc	ORG
ftr-297	119	2	11,000	MONEY
ftr-297	121	1	$ 3,000 $ 3,000	MONEY
ftr-297	121	2	$ 6,000 $11,000	MONEY
ftr-297	121	3	9,000 18,000	CARDINAL
ftr-297	121	4	6,000 11,000	CARDINAL
ftr-297	121	5	6,000	CARDINAL
ftr-297	121	6	10	CARDINAL
ftr-297	121	7	11,00	CARDINAL
ftr-297	121	8	$18,000 $33,000	MONEY
ftr-297	121	9	$18,000 $33,000	MONEY
ftr-297	121	10	one-third	CARDINAL
ftr-297	121	11	$1,000 $ 1,000	MONEY
ftr-297	121	12	3,000 6,000	CARDINAL
ftr-297	121	13	2 4,000	CARDINAL
ftr-297	121	14	$6,000 $11,000	MONEY
ftr-297	121	15	bcd	ORG
ftr-297	121	16	9,000	MONEY
ftr-297	121	17	6,000	MONEY
ftr-297	122	1	3,000	MONEY
ftr-297	122	2	2,000	MONEY
ftr-297	123	1	one-third	CARDINAL
ftr-297	125	1	11,000	MONEY
ftr-297	125	2	6,000	MONEY
ftr-297	125	3	5,000	MONEY
ftr-297	126	1	two pounds	QUANTITY
ftr-297	128	1	4.	CARDINAL
ftr-297	130	1	section 705(a)(1)(a	LAW
ftr-297	130	2	16,000	MONEY
ftr-297	130	3	11,000	MONEY
ftr-297	130	4	5,000	MONEY
ftr-297	130	5	bcd	ORG
ftr-297	130	6	111	CARDINAL
ftr-297	130	7	florida	GPE
ftr-297	130	8	11,000	MONEY
ftr-297	131	1	11,000	MONEY
ftr-297	137	1	congress	ORG
ftr-297	139	1	5,000	MONEY
ftr-297	139	2	16,000	MONEY
ftr-297	139	3	11,000	MONEY
ftr-297	141	1	5	CARDINAL
ftr-297	143	1	1.743-1(j)(1	CARDINAL
ftr-297	145	1	section 743(b	LAW
ftr-297	148	1	112	CARDINAL
ftr-297	150	1	15:3	CARDINAL
ftr-297	150	2	k b.	PERSON
ftr-297	150	3	section 754	LAW
ftr-297	150	4	section 743	LAW
ftr-297	150	5	section 734	LAW
ftr-297	150	6	1954	DATE
ftr-297	150	7	6 k	QUANTITY
ftr-297	150	8	first	ORDINAL
ftr-297	151	1	1954	DATE
ftr-297	153	1	reformulation9	ORG
ftr-297	154	1	section 754	LAW
ftr-297	154	2	the american bar association	ORG
ftr-297	154	3	american law institute	ORG
ftr-297	154	4	ali	PERSON
ftr-297	154	5	several years	DATE
ftr-297	157	1	1939	DATE
ftr-297	158	1	12 6	CARDINAL
ftr-297	159	1	s.	PERSON
ftr-297	161	1	83-1622	CARDINAL
ftr-297	161	2	89	CARDINAL
ftr-297	161	3	1954	DATE
ftr-297	162	1	7	CARDINAL
ftr-297	163	1	aba tax sec	ORG
ftr-297	164	1	55	CARDINAL
ftr-297	164	2	1952	DATE
ftr-297	165	1	1952	DATE
ftr-297	165	2	aba	PERSON
ftr-297	166	1	8	CARDINAL
ftr-297	166	2	83-1337	DATE
ftr-297	166	3	65	CARDINAL
ftr-297	166	4	1954	DATE
ftr-297	168	1	1939	DATE
ftr-297	168	2	jacob rabkin & mark h. johnson	ORG
ftr-297	168	3	55	CARDINAL
ftr-297	169	1	l. rev	PERSON
ftr-297	169	2	909	CARDINAL
ftr-297	169	3	1942	DATE
ftr-297	170	1	9	CARDINAL
ftr-297	170	2	forty	CARDINAL
ftr-297	170	3	29	CARDINAL
ftr-297	171	1	ways & means	ORG
ftr-297	171	2	83d	CARDINAL
ftr-297	172	1	1369	CARDINAL
ftr-297	172	2	1953	DATE
ftr-297	172	3	mark h. johnson	PERSON
ftr-297	172	4	american bar association	ORG
ftr-297	173	1	83d	CARDINAL
ftr-297	174	1	one	CARDINAL
ftr-297	174	2	one	CARDINAL
ftr-297	177	1	83-1622	CARDINAL
ftr-297	177	2	6	CARDINAL
ftr-297	177	3	10	CARDINAL
ftr-297	178	1	aba	PERSON
ftr-297	178	2	1949	DATE
ftr-297	178	3	ali	PERSON
ftr-297	179	1	1952	DATE
ftr-297	179	2	ali	PERSON
ftr-297	179	3	ali	PERSON
ftr-297	179	4	1952	DATE
ftr-297	179	5	annual	DATE
ftr-297	180	1	1952	DATE
ftr-297	180	2	aba	PERSON
ftr-297	180	3	7	CARDINAL
ftr-297	180	4	55-56	CARDINAL
ftr-297	180	5	11	CARDINAL
ftr-297	181	1	1952	DATE
ftr-297	181	2	aba	PERSON
ftr-297	181	3	7	CARDINAL
ftr-297	181	4	56	CARDINAL
ftr-297	181	5	12	CARDINAL
ftr-297	184	1	83-1337	DATE
ftr-297	185	1	8	CARDINAL
ftr-297	185	2	70	CARDINAL
ftr-297	185	3	2014	DATE
ftr-297	185	4	113	CARDINAL
ftr-297	185	5	florida	GPE
ftr-297	185	6	aba	PERSON
ftr-297	186	1	3	CARDINAL
ftr-297	188	1	14	CARDINAL
ftr-297	189	1	house	ORG
ftr-297	191	1	5	CARDINAL
ftr-297	192	1	16	CARDINAL
ftr-297	193	1	house	ORG
ftr-297	194	1	senate finance committee	ORG
ftr-297	194	2	17	CARDINAL
ftr-297	194	3	interests.18	GPE
ftr-297	194	4	congress	ORG
ftr-297	194	5	13	CARDINAL
ftr-297	195	1	1952	DATE
ftr-297	195	2	aba	PERSON
ftr-297	195	3	7	CARDINAL
ftr-297	195	4	56	DATE
ftr-297	195	5	14	CARDINAL
ftr-297	196	1	83d	CARDINAL
ftr-297	196	2	supra	PERSON
ftr-297	196	3	9	CARDINAL
ftr-297	196	4	1370	CARDINAL
ftr-297	196	5	mark h. johnson	PERSON
ftr-297	196	6	aba	PERSON
ftr-297	197	1	15	CARDINAL
ftr-297	198	1	h. r. rep	PERSON
ftr-297	200	1	83-1337	DATE
ftr-297	201	1	8	CARDINAL
ftr-297	201	2	70	DATE
ftr-297	206	1	83	CARDINAL
ftr-297	206	2	8	CARDINAL
ftr-297	206	3	68	CARDINAL
ftr-297	207	1	17	CARDINAL
ftr-297	208	1	paul jackson et al	PERSON
ftr-297	208	2	1954	DATE
ftr-297	208	3	54	CARDINAL
ftr-297	209	1	l. rev	PERSON
ftr-297	209	2	1183	CARDINAL
ftr-297	209	3	1954	DATE
ftr-297	210	1	18	CARDINAL
ftr-297	211	1	s.	PERSON
ftr-297	212	1	83-1622	CARDINAL
ftr-297	212	2	6	CARDINAL
ftr-297	212	3	406	CARDINAL
ftr-297	214	1	97	DATE
ftr-297	215	1	house	ORG
ftr-297	215	2	senate	ORG
ftr-297	217	1	114	CARDINAL
ftr-297	219	1	15:3	CARDINAL
ftr-297	220	1	19	CARDINAL
ftr-297	221	1	50 years	DATE
ftr-297	222	1	section 734	LAW
ftr-297	222	2	743	CARDINAL
ftr-297	222	3	congress	ORG
ftr-297	222	4	2004	DATE
ftr-297	223	1	section 754	LAW
ftr-297	224	1	754	CARDINAL
ftr-297	224	2	section 734(b	LAW
ftr-297	225	1	congress	ORG
ftr-297	225	2	section 734	LAW
ftr-297	225	3	section 743	LAW
ftr-297	225	4	section 754	LAW
ftr-297	227	1	section 754	LAW
ftr-297	230	1	the taxable year	DATE
ftr-297	233	1	19	CARDINAL
ftr-297	234	1	h. r. rep	PERSON
ftr-297	236	1	83-1337	DATE
ftr-297	237	1	8	CARDINAL
ftr-297	237	2	70	CARDINAL
ftr-297	237	3	20	CARDINAL
ftr-297	238	1	2004	DATE
ftr-297	238	2	754	CARDINAL
ftr-297	239	1	754	CARDINAL
ftr-297	240	1	congress	ORG
ftr-297	240	2	section 743(b	LAW
ftr-297	241	1	21	CARDINAL
ftr-297	243	1	1.754	CARDINAL
ftr-297	244	1	22	CARDINAL
ftr-297	245	1	2014	DATE
ftr-297	245	2	115	CARDINAL
ftr-297	245	3	florida	GPE
ftr-297	245	4	abc	ORG
ftr-297	245	5	year 3	DATE
ftr-297	245	6	11,000	MONEY
ftr-297	245	7	5,000.23	MONEY
ftr-297	245	8	$ 3,000 $ 3,000	MONEY
ftr-297	245	9	$ 6,000 $11,000	MONEY
ftr-297	245	10	9,000 18,000	CARDINAL
ftr-297	245	11	6,000 11,000	CARDINAL
ftr-297	245	12	6,00 1	CARDINAL
ftr-297	246	1	110	CARDINAL
ftr-297	246	2	$18,000 $33,000	MONEY
ftr-297	246	3	$18,000 $	MONEY
ftr-297	246	4	33,000	MONEY
ftr-297	248	1	one-third	CARDINAL
ftr-297	248	2	11,000	MONEY
ftr-297	249	1	11,000.25	MONEY
ftr-297	249	2	6	CARDINAL
ftr-297	249	3	11,000	MONEY
ftr-297	249	4	5,000	MONEY
ftr-297	249	5	0).27	MONEY
ftr-297	250	1	5,000	MONEY
ftr-297	250	2	$11,000 $	MONEY
ftr-297	250	3	6,000).28	MONEY
ftr-297	254	1	23	CARDINAL
ftr-297	255	1	741	CARDINAL
ftr-297	255	2	75 1(a	CARDINAL
ftr-297	256	1	24	CARDINAL
ftr-297	258	1	1.743-1(b	CARDINAL
ftr-297	259	1	25	CARDINAL
ftr-297	261	1	1.743-1(c	CARDINAL
ftr-297	262	1	26	CARDINAL
ftr-297	264	1	1.743-1(d)(1	CARDINAL
ftr-297	265	1	27	CARDINAL
ftr-297	267	1	1.743	CARDINAL
ftr-297	268	1	28	CARDINAL
ftr-297	270	1	1.743-1(d)(1)(i)-(iii	CARDINAL
ftr-297	272	1	1.743-l(d)(3	DATE
ftr-297	272	2	exs	ORG
ftr-297	273	1	1	CARDINAL
ftr-297	273	2	2	CARDINAL
ftr-297	274	1	116	CARDINAL
ftr-297	275	1	i15	PERSON
ftr-297	275	2	3	CARDINAL
ftr-297	276	1	2 9	DATE
ftr-297	277	1	5,000	MONEY
ftr-297	277	2	5,000	MONEY
ftr-297	277	3	gain.30 e.	PERSON
ftr-297	277	4	section 743(b	LAW
ftr-297	278	1	1	CARDINAL
ftr-297	278	2	1	CARDINAL
ftr-297	278	3	2	CARDINAL
ftr-297	278	4	1	CARDINAL
ftr-297	278	5	2	CARDINAL
ftr-297	280	1	3	CARDINAL
ftr-297	283	1	abc	ORG
ftr-297	283	2	3,000	MONEY
ftr-297	283	3	35 29	DATE
ftr-297	285	1	755	CARDINAL
ftr-297	286	1	1.743-1(e	CARDINAL
ftr-297	286	2	1.755-1	CARDINAL
ftr-297	286	3	30	CARDINAL
ftr-297	287	1	section 702	LAW
ftr-297	290	1	1.743-1(j	CARDINAL
ftr-297	291	1	31	CARDINAL
ftr-297	293	1	1.743-1(d)(1	CARDINAL
ftr-297	294	1	32	CARDINAL
ftr-297	296	1	1.743-1(d)(3	DATE
ftr-297	296	2	1	CARDINAL
ftr-297	297	1	section 752	LAW
ftr-297	298	1	33	CARDINAL
ftr-297	300	1	1.743	CARDINAL
ftr-297	301	1	34	CARDINAL
ftr-297	303	1	35	CARDINAL
ftr-297	305	1	1.743-1(d)(3	DATE
ftr-297	305	2	1	CARDINAL
ftr-297	305	3	1.743-1(d)(1)(i)-(iii	CARDINAL
ftr-297	306	1	2014	DATE
ftr-297	306	2	117	CARDINAL
ftr-297	306	3	florida	GPE
ftr-297	306	4	$ 3,000 $ 3,000	MONEY
ftr-297	306	5	$ 6,000 $11,000	MONEY
ftr-297	306	6	9,000 18,000	CARDINAL
ftr-297	306	7	6,000 11,000	CARDINAL
ftr-297	307	1	$18,000 $33,000	MONEY
ftr-297	307	2	$18,000 $33,000	MONEY
ftr-297	307	3	11,000	MONEY
ftr-297	307	4	10,000	MONEY
ftr-297	307	5	1,000.36	MONEY
ftr-297	307	6	11,000	MONEY
ftr-297	307	7	10,000	MONEY
ftr-297	307	8	1,000	MONEY
ftr-297	308	1	10,000	MONEY
ftr-297	308	2	5,000	MONEY
ftr-297	308	3	5,000	MONEY
ftr-297	308	4	1,000	MONEY
ftr-297	308	5	6,000	MONEY
ftr-297	309	1	5,000	MONEY
ftr-297	310	1	f. section 704(c	PERSON
ftr-297	311	1	36	CARDINAL
ftr-297	314	1	37	DATE
ftr-297	316	1	38	CARDINAL
ftr-297	318	1	1.743-1(d)(1)(ii	CARDINAL
ftr-297	318	2	1.743-l(d)(1)(iii	QUANTITY
ftr-297	320	1	1.704	CARDINAL
ftr-297	321	1	39	CARDINAL
ftr-297	326	1	118	CARDINAL
ftr-297	328	1	15:3	CARDINAL
ftr-297	330	1	klm	ORG
ftr-297	330	2	$ 5,000 $ 5,000 $ 5,000 k $13,000 $13,000 $16,000	MONEY
ftr-297	330	3	21,000	CARDINAL
ftr-297	330	4	0	CARDINAL
ftr-297	331	1	13000 1,000	CARDINAL
ftr-297	331	2	7,000	CARDINAL
ftr-297	331	3	1300	CARDINAL
ftr-297	332	1	$33,000 $39,000 $48,000	MONEY
ftr-297	332	2	$33,000 $39,000 $48,000	MONEY
ftr-297	332	3	13,000	MONEY
ftr-297	332	4	7,000	MONEY
ftr-297	333	1	13,000	MONEY
ftr-297	333	2	6,000	MONEY
ftr-297	333	3	three	CARDINAL
ftr-297	334	1	13,000	MONEY
ftr-297	334	2	three	CARDINAL
ftr-297	334	3	three	CARDINAL
ftr-297	334	4	754	CARDINAL
ftr-297	336	1	k or l	ORG
ftr-297	336	2	m.	PERSON
ftr-297	338	1	$16000 $	MONEY
ftr-297	338	2	$16,000 $16,000	MONEY
ftr-297	338	3	3 9,00 $13,90 $	MONEY
ftr-297	338	4	2700	MONEY
ftr-297	338	5	$ 3,000 $	MONEY
ftr-297	338	6	9,000	MONEY
ftr-297	338	7	2014	DATE
ftr-297	338	8	119	CARDINAL
ftr-297	338	9	florida	GPE
ftr-297	340	1	1	CARDINAL
ftr-297	342	1	1	CARDINAL
ftr-297	343	1	2	CARDINAL
ftr-297	343	2	9,000	MONEY
ftr-297	343	3	3,000	MONEY
ftr-297	344	1	3,000	MONEY
ftr-297	344	2	40	CARDINAL
ftr-297	346	1	1.743-1(d)(3	DATE
ftr-297	347	1	41	CARDINAL
ftr-297	349	1	1.743-1(d)(3	DATE
ftr-297	350	1	42	CARDINAL
ftr-297	352	1	1.743-1(j)(1	CARDINAL
ftr-297	353	1	43	CARDINAL
ftr-297	355	1	1.743-1(j)(2	CARDINAL
ftr-297	356	1	44	DATE
ftr-297	366	1	abc	ORG
ftr-297	366	2	3,000	MONEY
ftr-297	366	3	12,000	MONEY
ftr-297	367	1	4,000	MONEY
ftr-297	368	1	3,000	MONEY
ftr-297	369	1	6,000	MONEY
ftr-297	369	2	2,000	MONEY
ftr-297	370	1	2,000	MONEY
ftr-297	370	2	3,000	MONEY
ftr-297	370	3	1,000	MONEY
ftr-297	371	1	120	CARDINAL
ftr-297	373	1	15:3	CARDINAL
ftr-297	373	2	k 2	ORG
ftr-297	373	3	6	CARDINAL
ftr-297	374	1	4 7	DATE
ftr-297	374	2	property.48	GPE
ftr-297	374	3	one-third	CARDINAL
ftr-297	374	4	abc	ORG
ftr-297	374	5	5,000	MONEY
ftr-297	375	1	9,000	MONEY
ftr-297	375	2	15,000	MONEY
ftr-297	376	1	2,000	MONEY
ftr-297	376	2	5,000	MONEY
ftr-297	376	3	3,000	MONEY
ftr-297	377	1	five years	DATE
ftr-297	377	2	one-third	CARDINAL
ftr-297	377	3	1,000	MONEY
ftr-297	377	4	the year	DATE
ftr-297	377	5	2,000	MONEY
ftr-297	377	6	400	MONEY
ftr-297	377	7	400	MONEY
ftr-297	377	8	49partnership	CARDINAL
ftr-297	377	9	the year	DATE
ftr-297	381	1	46	CARDINAL
ftr-297	383	1	1.743-1(j)(4	CARDINAL
ftr-297	384	1	47	CARDINAL
ftr-297	386	1	1.743-1(j)(4)(i)(a	DATE
ftr-297	387	1	48	CARDINAL
ftr-297	389	1	1.743-1(j)(4)(i)(b)(1	CARDINAL
ftr-297	390	1	49	DATE
ftr-297	392	1	1.743-1(j)(4)(i)(c	CARDINAL
ftr-297	392	2	1	CARDINAL
ftr-297	396	1	1.743-1(j)(4)(i)(c	CARDINAL
ftr-297	396	2	2	CARDINAL
ftr-297	397	1	50	CARDINAL
ftr-297	399	1	1.743-1(j)(4)(ii	CARDINAL
ftr-297	400	1	51	CARDINAL
ftr-297	402	1	1.743-1(j)(4)(ii)(a	DATE
ftr-297	403	1	52	CARDINAL
ftr-297	405	1	1.743-1(j)(4)(ii)(b	CARDINAL
ftr-297	407	1	first	ORDINAL
ftr-297	408	1	second	ORDINAL
ftr-297	409	1	third	ORDINAL
ftr-297	409	2	the year	DATE
ftr-297	410	1	2014	DATE
ftr-297	410	2	121	CARDINAL
ftr-297	410	3	florida	GPE
ftr-297	410	4	3	CARDINAL
ftr-297	413	1	15-year	DATE
ftr-297	414	1	section 197	LAW
ftr-297	414	2	55transaction	CARDINAL
ftr-297	414	3	abc	ORG
ftr-297	414	4	9,000	MONEY
ftr-297	414	5	18,000.56	MONEY
ftr-297	414	6	three years	DATE
ftr-297	414	7	14,400	MONEY
ftr-297	414	8	7,800	MONEY
ftr-297	415	1	54,000	MONEY
ftr-297	415	2	90,000	MONEY
ftr-297	415	3	30,000	MONEY
ftr-297	416	1	400	MONEY
ftr-297	417	1	one-third	CARDINAL
ftr-297	417	2	4,800	MONEY
ftr-297	417	3	14,400	MONEY
ftr-297	417	4	400	MONEY
ftr-297	417	5	12 years	DATE
ftr-297	418	1	23,333	MONEY
ftr-297	418	2	15-year	DATE
ftr-297	418	3	approximately $1,620	MONEY
ftr-297	419	1	ofa	ORG
ftr-297	419	2	53	CARDINAL
ftr-297	421	1	1993	DATE
ftr-297	421	2	103d	CARDINAL
ftr-297	421	3	161	CARDINAL
ftr-297	421	4	1993	DATE
ftr-297	422	1	54	DATE
ftr-297	423	1	197	CARDINAL
ftr-297	424	1	philip f. postlewaite	PERSON
ftr-297	424	2	david l. cameron	PERSON
ftr-297	424	3	tom kittle-kamp	PERSON
ftr-297	424	4	warren	GPE
ftr-297	424	5	gorham	GPE
ftr-297	424	6	1997	DATE
ftr-297	426	1	55	CARDINAL
ftr-297	428	1	1.197-2(g)(3	CARDINAL
ftr-297	429	1	56	CARDINAL
ftr-297	430	1	1.197-2(k	CARDINAL
ftr-297	430	2	13	CARDINAL
ftr-297	430	3	16	CARDINAL
ftr-297	431	1	57	CARDINAL
ftr-297	433	1	1.197-2(k	CARDINAL
ftr-297	433	2	14	CARDINAL
ftr-297	434	1	122	CARDINAL
ftr-297	436	1	15:3	CARDINAL
ftr-297	449	1	6 1	CARDINAL
ftr-297	449	2	4,000	MONEY
ftr-297	449	3	2 58	DATE
ftr-297	450	1	section 1015	LAW
ftr-297	451	1	section 1015(d	LAW
ftr-297	452	1	section 743(b	LAW
ftr-297	453	1	59	CARDINAL
ftr-297	454	1	351	CARDINAL
ftr-297	454	2	357	CARDINAL
ftr-297	454	3	60	CARDINAL
ftr-297	456	1	1.743-1(h	CARDINAL
ftr-297	457	1	61	CARDINAL
ftr-297	459	1	1.743-1(f	CARDINAL
ftr-297	460	1	62	CARDINAL
ftr-297	462	1	1.743-1(f	CARDINAL
ftr-297	466	1	2014	DATE
ftr-297	466	2	123	CARDINAL
ftr-297	466	3	florida	GPE
ftr-297	467	1	1,000	MONEY
ftr-297	467	2	abc	ORG
ftr-297	467	3	6,000	MONEY
ftr-297	468	1	abc	ORG
ftr-297	468	2	one-third	CARDINAL
ftr-297	468	3	7,000	MONEY
ftr-297	468	4	abc	ORG
ftr-297	468	5	7,000	MONEY
ftr-297	469	1	1,000	MONEY
ftr-297	469	2	abc	ORG
ftr-297	470	1	abc	ORG
ftr-297	470	2	i.	PERSON
ftr-297	470	3	section 743(b	LAW
ftr-297	472	1	4	CARDINAL
ftr-297	472	2	abc	ORG
ftr-297	472	3	$ 5,000 $	MONEY
ftr-297	472	4	5,000	MONEY
ftr-297	472	5	$11,000 $16,000	MONEY
ftr-297	472	6	16,000 19,000	CARDINAL
ftr-297	472	7	11,000 16,000	CARDINAL
ftr-297	473	1	10	CARDINAL
ftr-297	474	1	16,000	CARDINAL
ftr-297	474	2	$33,000 $48,000	MONEY
ftr-297	474	3	$33,000 $48,000	MONEY
ftr-297	474	4	16,000	MONEY
ftr-297	475	1	5,000	MONEY
ftr-297	475	2	63	CARDINAL
ftr-297	477	1	1.743-1(h)(1	CARDINAL
ftr-297	478	1	64	CARDINAL
ftr-297	480	1	124	CARDINAL
ftr-297	482	1	15:3	CARDINAL
ftr-297	482	2	16,000	MONEY
ftr-297	482	3	16,000	MONEY
ftr-297	482	4	5,000	CARDINAL
ftr-297	482	5	11,000	CARDINAL
ftr-297	482	6	5,000	MONEY
ftr-297	482	7	date.65	ORG
ftr-297	483	1	1	CARDINAL
ftr-297	483	2	section 743(b	LAW
ftr-297	484	1	2004	DATE
ftr-297	484	2	congress	ORG
ftr-297	488	1	6	CARDINAL
ftr-297	488	2	congress	ORG
ftr-297	489	1	2004	DATE
ftr-297	490	1	more than $250,000	MONEY
ftr-297	492	1	65	CARDINAL
ftr-297	494	1	1014(a	CARDINAL
ftr-297	495	1	66	CARDINAL
ftr-297	497	1	1.701-2(d	CARDINAL
ftr-297	497	2	8)	CARDINAL
ftr-297	497	3	67	CARDINAL
ftr-297	498	1	743	CARDINAL
ftr-297	498	2	american	NORP
ftr-297	498	3	2004	DATE
ftr-297	500	1	108	CARDINAL
ftr-297	500	2	118	CARDINAL
ftr-297	501	1	1418	CARDINAL
ftr-297	502	1	2014	DATE
ftr-297	502	2	125	CARDINAL
ftr-297	502	3	florida	GPE
ftr-297	504	1	500,000	MONEY
ftr-297	505	1	700,000	MONEY
ftr-297	505	2	800,000	MONEY
ftr-297	506	1	year 3	DATE
ftr-297	507	1	700,000	MONEY
ftr-297	507	2	200,000	MONEY
ftr-297	507	3	300,000	MONEY
ftr-297	509	1	$ 700,000 $700,000 m $ 500,000 $300,000	MONEY
ftr-297	509	2	800,000 200,000 n 500,000 300,000	MONEY
ftr-297	509	3	500,000 300,000	CARDINAL
ftr-297	509	4	$1,500,000 $900,000	MONEY
ftr-297	509	5	$1,500,000 $900,000	MONEY
ftr-297	509	6	200,000	MONEY
ftr-297	510	1	prior to 2004	DATE
ftr-297	510	2	200,000	MONEY
ftr-297	510	3	600,000	MONEY
ftr-297	510	4	q.	PERSON
ftr-297	510	5	200,000	MONEY
ftr-297	511	1	section 743(b	LAW
ftr-297	511	2	900,000	MONEY
ftr-297	511	3	1,500,000	MONEY
ftr-297	511	4	250,000	MONEY
ftr-297	512	1	200,000	MONEY
ftr-297	514	1	section 743(b	LAW
ftr-297	514	2	section 755 section 743(b	LAW
ftr-297	516	1	section 755.	LAW
ftr-297	517	1	68	CARDINAL
ftr-297	518	1	section 743(b	LAW
ftr-297	519	1	126	CARDINAL
ftr-297	521	1	15:3	CARDINAL
ftr-297	521	2	two	CARDINAL
ftr-297	522	1	1	CARDINAL
ftr-297	522	2	2	CARDINAL
ftr-297	524	1	1	CARDINAL
ftr-297	524	2	section 1231(b	LAW
ftr-297	524	3	2	CARDINAL
ftr-297	524	4	two	CARDINAL
ftr-297	524	5	first	ORDINAL
ftr-297	524	6	two	CARDINAL
ftr-297	524	7	first	ORDINAL
ftr-297	524	8	two	CARDINAL
ftr-297	527	1	two	CARDINAL
ftr-297	531	1	1.755-1	CARDINAL
ftr-297	531	2	70	CARDINAL
ftr-297	533	1	two	CARDINAL
ftr-297	534	1	71	CARDINAL
ftr-297	536	1	1.755-1(a	CARDINAL
ftr-297	539	1	1.755-1(b	CARDINAL
ftr-297	539	2	donnell m. rini-swyers	PERSON
ftr-297	539	3	99	CARDINAL
ftr-297	539	4	j. tax'n	PERSON
ftr-297	539	5	211	CARDINAL
ftr-297	539	6	2003	DATE
ftr-297	540	1	72	DATE
ftr-297	543	1	1.755-1(b)(2	CARDINAL
ftr-297	544	1	73	CARDINAL
ftr-297	546	1	1.755-1(b)(3	CARDINAL
ftr-297	547	1	74	CARDINAL
ftr-297	549	1	1.755-1(b)(1)(ii	CARDINAL
ftr-297	550	1	75	CARDINAL
ftr-297	552	1	1.755-1(b)(1	CARDINAL
ftr-297	553	1	2014	DATE
ftr-297	553	2	127	CARDINAL
ftr-297	553	3	florida	GPE
ftr-297	554	1	1	CARDINAL
ftr-297	554	2	between two	CARDINAL
ftr-297	557	1	abc	ORG
ftr-297	557	2	$30,000 $ 60,000 $ 30,000 $10,000	MONEY
ftr-297	557	3	10 90,000	CARDINAL
ftr-297	557	4	$45,000 $150,000 $105,000	MONEY
ftr-297	557	5	$21,000 $ 66,000 $ 45,000 $15,000	MONEY
ftr-297	558	1	10050	DATE
ftr-297	558	2	$21,.000 $	MONEY
ftr-297	558	3	60,000	MONEY
ftr-297	558	4	$66,000 $231,000 $165,000 $	MONEY
ftr-297	558	5	55,000	MONEY
ftr-297	558	6	$22,000 $ 77,000 $ 55,000	MONEY
ftr-297	558	7	22,000 77,000 55,000	MONEY
ftr-297	558	8	22000	CARDINAL
ftr-297	558	9	$66,000 $231,000 $165,000	MONEY
ftr-297	558	10	77,000	MONEY
ftr-297	558	11	55,000	MONEY
ftr-297	558	12	77,000	MONEY
ftr-297	558	13	22,000	MONEY
ftr-297	559	1	76	CARDINAL
ftr-297	561	1	1.755	CARDINAL
ftr-297	562	1	77	CARDINAL
ftr-297	564	1	1.755-1(b)(2)(i)(a	DATE
ftr-297	564	2	1.755	CARDINAL
ftr-297	568	1	128	CARDINAL
ftr-297	569	1	i15	PERSON
ftr-297	569	2	3	CARDINAL
ftr-297	569	3	55,000	MONEY
ftr-297	570	1	55,000	MONEY
ftr-297	570	2	20,000	MONEY
ftr-297	571	1	55,000	MONEY
ftr-297	571	2	20,000	MONEY
ftr-297	571	3	35,000	MONEY
ftr-297	572	1	2	CARDINAL
ftr-297	574	1	123,000	MONEY
ftr-297	574	2	63,000	MONEY
ftr-297	574	3	3,000	MONEY
ftr-297	574	4	63,000	MONEY
ftr-297	574	5	30,000	MONEY
ftr-297	574	6	31,000	MONEY
ftr-297	574	7	0 90	CARDINAL
ftr-297	574	8	$45,000 $2 13000 $16,000 $56,000	MONEY
ftr-297	574	9	$21,000 $ 3,000	MONEY
ftr-297	574	10	18,000	MONEY
ftr-297	574	11	6,000	MONEY
ftr-297	574	12	0	CARDINAL
ftr-297	574	13	1500 5,000	CARDINAL
ftr-297	574	14	$21,000 $ 18,000	MONEY
ftr-297	574	15	3,000	MONEY
ftr-297	574	16	1000	MONEY
ftr-297	574	17	$66,000 $231,000 $165,000 $	MONEY
ftr-297	574	18	55,000	MONEY
ftr-297	574	19	$22,000 $ 77,000 $ 55,000	MONEY
ftr-297	574	20	22,000 77,000 55,000	MONEY
ftr-297	574	21	22,000	CARDINAL
ftr-297	574	22	$66,000 $231,000 $	MONEY
ftr-297	574	23	165,000	MONEY
ftr-297	577	1	1.755-1(b)(3	CARDINAL
ftr-297	578	1	79	CARDINAL
ftr-297	580	1	1.755-1(b)(3)(i	CARDINAL
ftr-297	580	2	2014	DATE
ftr-297	580	3	129	CARDINAL
ftr-297	580	4	florida	GPE
ftr-297	580	5	77,000	MONEY
ftr-297	580	6	55,000	MONEY
ftr-297	580	7	77,000	MONEY
ftr-297	580	8	22,000	MONEY
ftr-297	581	1	55,000	MONEY
ftr-297	582	1	55,000	MONEY
ftr-297	583	1	1,000	MONEY
ftr-297	583	2	6,000	MONEY
ftr-297	583	3	5,000	MONEY
ftr-297	584	1	55,000	MONEY
ftr-297	584	2	1,000	MONEY
ftr-297	585	1	56,000.80	MONEY
ftr-297	585	2	a. reason	PERSON
ftr-297	586	1	congress	ORG
ftr-297	587	1	section 734(a	LAW
ftr-297	590	1	abc	ORG
ftr-297	591	1	$12,000 $12,000	MONEY
ftr-297	591	2	$ 8,000 $11,000	MONEY
ftr-297	591	3	3,000 11,000	CARDINAL
ftr-297	591	4	8,000 11,000	CARDINAL
ftr-297	591	5	900 10,000	CARDINAL
ftr-297	591	6	8,000	CARDINAL
ftr-297	591	7	10_00	CARDINAL
ftr-297	591	8	$24,000 $33,000	MONEY
ftr-297	591	9	$24,000 $	MONEY
ftr-297	593	1	1.755-1(b)(2)(ii	CARDINAL
ftr-297	593	2	exs	ORG
ftr-297	594	1	1	CARDINAL
ftr-297	594	2	2	CARDINAL
ftr-297	596	1	11,000	MONEY
ftr-297	596	2	3,000	MONEY
ftr-297	596	3	11,000	MONEY
ftr-297	596	4	8,000	MONEY
ftr-297	597	1	one-third	CARDINAL
ftr-297	597	2	9,000	MONEY
ftr-297	597	3	9,000	MONEY
ftr-297	598	1	3,000	MONEY
ftr-297	600	1	743	CARDINAL
ftr-297	604	1	section 734(b	LAW
ftr-297	606	1	3,000	MONEY
ftr-297	606	2	11,000	MONEY
ftr-297	607	1	two-thirds	CARDINAL
ftr-297	607	2	x.	ORG
ftr-297	607	3	one-third	CARDINAL
ftr-297	608	1	one-third	CARDINAL
ftr-297	608	2	two-thirds	CARDINAL
ftr-297	608	3	4,000	MONEY
ftr-297	608	4	3	CARDINAL
ftr-297	608	5	7,000	MONEY
ftr-297	608	6	2014	DATE
ftr-297	608	7	131	CARDINAL
ftr-297	608	8	florida	GPE
ftr-297	609	1	section 734(b	LAW
ftr-297	611	1	1	CARDINAL
ftr-297	612	1	7,000	MONEY
ftr-297	613	1	2	CARDINAL
ftr-297	613	2	3,000	MONEY
ftr-297	614	1	two-thirds	CARDINAL
ftr-297	614	2	2,000	MONEY
ftr-297	615	1	3	CARDINAL
ftr-297	617	1	5,000	MONEY
ftr-297	618	1	section 734(b	LAW
ftr-297	620	1	734(b	DATE
ftr-297	624	1	section 734(b	LAW
ftr-297	624	2	754	CARDINAL
ftr-297	624	3	the year	DATE
ftr-297	624	4	81	CARDINAL
ftr-297	626	1	132	CARDINAL
ftr-297	628	1	15:3	CARDINAL
ftr-297	632	1	1.	CARDINAL
ftr-297	632	2	section 752(b	LAW
ftr-297	634	1	three	CARDINAL
ftr-297	635	1	2	CARDINAL
ftr-297	635	2	section 732	LAW
ftr-297	641	1	2014	DATE
ftr-297	641	2	133	CARDINAL
ftr-297	641	3	florida	GPE
ftr-297	642	1	distributed.82	GPE
ftr-297	644	1	3	CARDINAL
ftr-297	644	2	84	CARDINAL
ftr-297	645	1	10,000	MONEY
ftr-297	645	2	one-third	CARDINAL
ftr-297	645	3	$ 4,000 $ 4,000 d $10,000 $	MONEY
ftr-297	645	4	11,000	MONEY
ftr-297	645	5	11,000	CARDINAL
ftr-297	645	6	10,000 11,000	CARDINAL
ftr-297	645	7	15	CARDINAL
ftr-297	646	1	18,000	CARDINAL
ftr-297	646	2	11,000	MONEY
ftr-297	646	3	$30,000 $33,000	MONEY
ftr-297	646	4	$30,000 $33,000	MONEY
ftr-297	646	5	10,000	MONEY
ftr-297	647	1	1,000	MONEY
ftr-297	647	2	1,000	MONEY
ftr-297	648	1	money.85	ORG
ftr-297	649	1	82	CARDINAL
ftr-297	652	1	83	CARDINAL
ftr-297	654	1	84	CARDINAL
ftr-297	656	1	1.734-1(b)(1	CARDINAL
ftr-297	657	1	85	CARDINAL
ftr-297	658	1	section 755	LAW
ftr-297	659	1	$ 4,000 $ 4,000 e $10,000 $	MONEY
ftr-297	659	2	11,000	MONEY
ftr-297	659	3	16000	CARDINAL
ftr-297	660	1	$20,000 $22,000	MONEY
ftr-297	660	2	$20,000 $	MONEY
ftr-297	660	3	22,000	MONEY
ftr-297	662	1	4	CARDINAL
ftr-297	665	1	section 734(b	LAW
ftr-297	667	1	bcd	ORG
ftr-297	667	2	86	CARDINAL
ftr-297	668	1	david l. cameron & philip f. postlewaite	PERSON
ftr-297	668	2	93	CARDINAL
ftr-297	668	3	j. tax'n	PERSON
ftr-297	668	4	150	CARDINAL
ftr-297	669	1	54	CARDINAL
ftr-297	669	2	87	CARDINAL
ftr-297	670	1	2004	DATE
ftr-297	670	2	section 734(b	DATE
ftr-297	671	1	2014	DATE
ftr-297	671	2	135	CARDINAL
ftr-297	671	3	florida	GPE
ftr-297	671	4	$45,000 $ 45,000	MONEY
ftr-297	671	5	35,000 $72,000 $120,000	MONEY
ftr-297	671	6	$24,000 $ 40,000	MONEY
ftr-297	671	7	24,000 40,000 d	MONEY
ftr-297	671	8	40,000	CARDINAL
ftr-297	671	9	$72,000 $120,000	MONEY
ftr-297	671	10	40,000	MONEY
ftr-297	674	1	72,000	MONEY
ftr-297	675	1	88,000	MONEY
ftr-297	675	2	24,000	MONEY
ftr-297	675	3	24,000	MONEY
ftr-297	675	4	40,000	MONEY
ftr-297	676	1	$45,000 $ 45,000	MONEY
ftr-297	676	2	12000 35,000 $72.000 $120.000	MONEY
ftr-297	676	3	$24,000 $ 40,000	MONEY
ftr-297	676	4	24,000	CARDINAL
ftr-297	676	5	40,000	CARDINAL
ftr-297	676	6	$88.000 $	MONEY
ftr-297	676	7	120.000	MONEY
ftr-297	676	8	section 734(b	LAW
ftr-297	677	1	16,000	MONEY
ftr-297	678	1	40,000	MONEY
ftr-297	679	1	four	CARDINAL
ftr-297	679	2	1.734-2(b)(1	MONEY
ftr-297	680	1	16,000	MONEY
ftr-297	681	1	48,000	MONEY
ftr-297	681	2	72,000	MONEY
ftr-297	681	3	40,000	MONEY
ftr-297	681	4	16,000	MONEY
ftr-297	681	5	24,000	MONEY
ftr-297	682	1	136	CARDINAL
ftr-297	684	1	15:3	CARDINAL
ftr-297	686	1	5,000	MONEY
ftr-297	686	2	24,000	MONEY
ftr-297	686	3	15,000 d 24,0	MONEY
ftr-297	686	4	1	CARDINAL
ftr-297	686	5	32,000	MONEY
ftr-297	686	6	48,000	MONEY
ftr-297	686	7	48,000	MONEY
ftr-297	689	1	section 1231	LAW
ftr-297	689	2	1245	CARDINAL
ftr-297	692	1	abc	ORG
ftr-297	692	2	60,000	MONEY
ftr-297	693	1	$ 70,000 $ 70,000	MONEY
ftr-297	693	2	$ 50,000 $ 60,000	MONEY
ftr-297	693	3	60,000 65,000	CARDINAL
ftr-297	693	4	50,000 60,000	CARDINAL
ftr-297	693	5	20,000 45,000	CARDINAL
ftr-297	693	6	50,000 60,000	CARDINAL
ftr-297	693	7	$150,000 $ 180,000	MONEY
ftr-297	693	8	$150,000 $	MONEY
ftr-297	694	1	1.734-2(b	CARDINAL
ftr-297	696	1	2014	DATE
ftr-297	696	2	137	CARDINAL
ftr-297	696	3	florida	GPE
ftr-297	696	4	10,000	MONEY
ftr-297	697	1	$ 10,000 $	MONEY
ftr-297	697	2	10,000	MONEY
ftr-297	697	3	65,000	CARDINAL
ftr-297	697	4	120,000	MONEY
ftr-297	697	5	$ 50,000 $ 60,000	MONEY
ftr-297	697	6	50,000 60,000	CARDINAL
ftr-297	697	7	$100,000 $120,000	MONEY
ftr-297	697	8	1,666	MONEY
ftr-297	697	9	8,333	MONEY
ftr-297	697	10	x.	GPE
ftr-297	698	1	one	CARDINAL
ftr-297	699	1	9,000	MONEY
ftr-297	700	1	$10,000 $	MONEY
ftr-297	700	2	10,000	MONEY
ftr-297	700	3	600 3 $21,000 $27,000	MONEY
ftr-297	700	4	$ 7,000 $ 9,000	MONEY
ftr-297	700	5	7,000 9,000	CARDINAL
ftr-297	701	1	9,000	CARDINAL
ftr-297	701	2	$21,000 $	MONEY
ftr-297	701	3	27,000	MONEY
ftr-297	701	4	2,000	MONEY
ftr-297	701	5	$5,000 + $2,000	MONEY
ftr-297	701	6	7,000	MONEY
ftr-297	702	1	bc	ORG
ftr-297	702	2	7,000	MONEY
ftr-297	702	3	$14,000 $7,000	MONEY
ftr-297	702	4	7,000	MONEY
ftr-297	702	5	3,500	MONEY
ftr-297	703	1	3,000	MONEY
ftr-297	703	2	1,000	MONEY
ftr-297	703	3	section 755	LAW
ftr-297	703	4	section 743(b	LAW
ftr-297	704	1	section 734(b	LAW
ftr-297	704	2	2004	DATE
ftr-297	704	3	congress	ORG
ftr-297	705	1	90	CARDINAL
ftr-297	707	1	138	CARDINAL
ftr-297	708	1	15:3	CARDINAL
ftr-297	710	1	section 734(b	LAW
ftr-297	711	1	250,000	MONEY
ftr-297	713	1	$ 800,000 $ 800,000 d $1,000,000 $ 700,000	MONEY
ftr-297	713	2	1,000,000 600,000	CARDINAL
ftr-297	713	3	1,000,000 700,000	CARDINAL
ftr-297	713	4	1,200,000 700,000	CARDINAL
ftr-297	713	5	1,000,000 700,000	CARDINAL
ftr-297	713	6	$3,000,000 $2,100,000	MONEY
ftr-297	713	7	$3,000,000 $2,100,000	MONEY
ftr-297	713	8	700,000	MONEY
ftr-297	713	9	300,000	MONEY
ftr-297	714	1	prior to 2004	DATE
ftr-297	714	2	300,000	MONEY
ftr-297	715	1	section 734	LAW
ftr-297	715	2	greater than $250,000	MONEY
ftr-297	718	1	133,333	MONEY
ftr-297	718	2	400,000/$900,000	MONEY
ftr-297	718	3	300,000	MONEY
ftr-297	718	4	166,667	MONEY
ftr-297	718	5	$500,000/$900,000 x $	MONEY
ftr-297	718	6	300,000).92	MONEY
ftr-297	719	1	91	CARDINAL
ftr-297	720	1	743(d)(2	CARDINAL
ftr-297	721	1	92	CARDINAL
ftr-297	722	1	section 734(b	LAW
ftr-297	723	1	f.	PERSON
ftr-297	724	1	2014	DATE
ftr-297	724	2	139	CARDINAL
ftr-297	724	3	florida	GPE
ftr-297	724	4	$ 100,000 $ 100,000 d $1,000,000 $ 700,000	MONEY
ftr-297	724	5	866,667	CARDINAL
ftr-297	724	6	600,000	CARDINAL
ftr-297	724	7	1,000,000 700,000	CARDINAL
ftr-297	724	8	1,033,333 700,000	CARDINAL
ftr-297	724	9	$2,000,000 $1,400,000	MONEY
ftr-297	724	10	$2,000,000 $	MONEY
ftr-297	724	11	1,400,000	MONEY
ftr-297	724	12	section 734(b	LAW
ftr-297	724	13	section 743(b	LAW
ftr-297	725	1	section 755,93	LAW
ftr-297	725	2	two	CARDINAL
ftr-297	727	1	section 1231(b	LAW
ftr-297	727	2	2	CARDINAL
ftr-297	731	1	treasury	ORG
ftr-297	731	2	section 734(b	LAW
ftr-297	731	3	first	ORDINAL
ftr-297	731	4	two	CARDINAL
ftr-297	733	1	section 93	LAW
ftr-297	734	1	71	CARDINAL
ftr-297	734	2	1	CARDINAL
ftr-297	734	3	burke	ORG
ftr-297	734	4	1	CARDINAL
ftr-297	736	1	1.755-1(c	CARDINAL
ftr-297	737	1	140	CARDINAL
ftr-297	739	1	15:3	CARDINAL
ftr-297	740	1	section 732	LAW
ftr-297	744	1	9	CARDINAL
ftr-297	745	1	first	ORDINAL
ftr-297	747	1	first	ORDINAL
ftr-297	749	1	zero	CARDINAL
ftr-297	751	1	abc	ORG
ftr-297	751	2	50,000	MONEY
ftr-297	751	3	1	CARDINAL
ftr-297	751	4	50,000	MONEY
ftr-297	751	5	25,000	MONEY
ftr-297	752	1	100,000	MONEY
ftr-297	752	2	2	CARDINAL
ftr-297	752	3	3	DATE
ftr-297	752	4	4	DATE
ftr-297	752	5	5	DATE
ftr-297	752	6	6	CARDINAL
ftr-297	753	1	three	CARDINAL
ftr-297	754	1	seven years	DATE
ftr-297	754	2	95	CARDINAL
ftr-297	757	1	96	CARDINAL
ftr-297	759	1	1.755-l(c)(6	DATE
ftr-297	759	2	2014	DATE
ftr-297	759	3	141	CARDINAL
ftr-297	759	4	florida	GPE
ftr-297	760	1	1 $ 25,000 $	MONEY
ftr-297	760	2	75,000	MONEY
ftr-297	760	3	2 100,000 117,500	CARDINAL
ftr-297	760	4	3 50,000 60,000	CARDINAL
ftr-297	760	5	4 40,000 45,000	CARDINAL
ftr-297	760	6	5 50,000 60,000	CARDINAL
ftr-297	760	7	6 10,000	CARDINAL
ftr-297	760	8	$275,000 $	MONEY
ftr-297	760	9	360,000	MONEY
ftr-297	760	10	3 and 5	PERCENT
ftr-297	760	11	120,000	MONEY
ftr-297	761	1	75,000	MONEY
ftr-297	761	2	50,000	MONEY
ftr-297	762	1	25,000	MONEY
ftr-297	762	2	3	CARDINAL
ftr-297	762	3	50,000	MONEY
ftr-297	762	4	5	CARDINAL
ftr-297	763	1	75,000	MONEY
ftr-297	763	2	first	ORDINAL
ftr-297	763	3	25,000	MONEY
ftr-297	766	1	1	CARDINAL
ftr-297	766	2	50,000	MONEY
ftr-297	766	3	2	CARDINAL
ftr-297	766	4	17,500	MONEY
ftr-297	767	1	18,519	MONEY
ftr-297	767	2	$50,000/$67,500 x $	MONEY
ftr-297	767	3	25,000	MONEY
ftr-297	767	4	2	CARDINAL
ftr-297	767	5	6,481	MONEY
ftr-297	767	6	$17,500/ $67,500 x	MONEY
ftr-297	767	7	25,000).97	MONEY
ftr-297	771	1	97	CARDINAL
ftr-297	772	1	monte a. jackel & shari	ORG
ftr-297	772	2	r. fessler	PERSON
ftr-297	772	3	89	CARDINAL
ftr-297	772	4	529	CARDINAL
ftr-297	772	5	october 23, 2000	DATE
ftr-297	774	1	k vi.	PERSON
ftr-297	774	2	754	CARDINAL
ftr-297	779	1	1	CARDINAL
ftr-297	779	2	2	CARDINAL
ftr-297	779	3	two years	DATE
ftr-297	782	1	98	CARDINAL
ftr-297	783	1	one	CARDINAL
ftr-297	784	1	one year	DATE
ftr-297	785	1	the same year	DATE
ftr-297	785	2	the last day of the year	DATE
ftr-297	787	1	1.731 1(a)(1)(ii	CARDINAL
ftr-297	788	1	99	CARDINAL
ftr-297	790	1	1.732	CARDINAL
ftr-297	791	1	2014	DATE
ftr-297	791	2	143	CARDINAL
ftr-297	791	3	florida	GPE
ftr-297	795	1	abc	ORG
ftr-297	795	2	$ 3,000 $ 3,000	MONEY
ftr-297	795	3	$ 4,000 $ 6,000	MONEY
ftr-297	795	4	6,000 12,000	CARDINAL
ftr-297	795	5	4,000 6,000	CARDINAL
ftr-297	795	6	3,0 3,000	CARDINAL
ftr-297	795	7	4,000 6,000	CARDINAL
ftr-297	795	8	$12,000 $18,000	MONEY
ftr-297	795	9	$12,000 $18,000	MONEY
ftr-297	795	10	1,000	MONEY
ftr-297	795	11	4,000	MONEY
ftr-297	795	12	1,000	MONEY
ftr-297	796	1	'01	DATE
ftr-297	796	2	6,000	MONEY
ftr-297	796	3	one-third	CARDINAL
ftr-297	796	4	6,000	MONEY
ftr-297	797	1	2,000	MONEY
ftr-297	798	1	1,000	MONEY
ftr-297	798	2	6,000	MONEY
ftr-297	798	3	3,000	MONEY
ftr-297	798	4	1,000	MONEY
ftr-297	799	1	2,000	MONEY
ftr-297	800	1	2,000	MONEY
ftr-297	801	1	100	CARDINAL
ftr-297	802	1	324	CARDINAL
ftr-297	802	2	331	CARDINAL
ftr-297	803	1	101	CARDINAL
ftr-297	805	1	144	CARDINAL
ftr-297	807	1	15:3	CARDINAL
ftr-297	807	2	section 743(b	LAW
ftr-297	808	1	1,000	MONEY
ftr-297	808	2	4,000	MONEY
ftr-297	808	3	1,000	MONEY
ftr-297	812	1	section 755	LAW
ftr-297	816	1	102	CARDINAL
ftr-297	820	1	0 3	DATE
ftr-297	822	1	section 732(a)(2	LAW
ftr-297	822	2	section 732(b	LAW
ftr-297	822	3	section 732(c).104 102	LAW
ftr-297	824	1	1.732-1(e	CARDINAL
ftr-297	825	1	103	CARDINAL
ftr-297	827	1	104	ORG
ftr-297	828	1	id. §§ 732(c)(1)(b)(ii	ORG
ftr-297	829	1	2014	DATE
ftr-297	829	2	145	CARDINAL
ftr-297	829	3	florida	GPE
ftr-297	833	1	106	CARDINAL
ftr-297	833	2	complicated.10 7 d. application	ORG
ftr-297	835	1	754	CARDINAL
ftr-297	835	2	two years	DATE
ftr-297	836	1	1	CARDINAL
ftr-297	836	2	110 percent	PERCENT
ftr-297	836	3	2	CARDINAL
ftr-297	836	4	3	CARDINAL
ftr-297	836	5	section 743(b	LAW
ftr-297	838	1	section 197	LAW
ftr-297	840	1	105	CARDINAL
ftr-297	841	1	1.732	CARDINAL
ftr-297	842	1	106	CARDINAL
ftr-297	843	1	1.732-l(d)(1)(vi	CARDINAL
ftr-297	843	2	107	CARDINAL
ftr-297	844	1	1.743-1(g)(2)(ii	CARDINAL
ftr-297	845	1	108	CARDINAL
ftr-297	846	1	1.732-1(d)(4	CARDINAL
ftr-297	847	1	146	CARDINAL
ftr-297	849	1	15:3	CARDINAL
ftr-297	852	1	section 197	LAW
ftr-297	853	1	section 197	LAW
ftr-297	856	1	vii	PERSON
ftr-297	856	2	subchapter k	PERSON
ftr-297	857	1	section 743(b	LAW
ftr-297	859	1	section 743(b	LAW
ftr-297	861	1	less than $250,000	MONEY
ftr-297	863	1	1 09 109	CARDINAL
ftr-297	864	1	734(b	CARDINAL
ftr-297	864	2	755	CARDINAL
ftr-297	865	1	jeffrey i. 2014	PERSON
ftr-297	865	2	147	CARDINAL
ftr-297	865	3	florida	GPE
ftr-297	876	1	section 734(b	DATE
ftr-297	877	1	less than $250,000	MONEY
ftr-297	880	1	rosenberg	PERSON
ftr-297	880	2	734	CARDINAL
ftr-297	880	3	743	CARDINAL
ftr-297	880	4	101	CARDINAL
ftr-297	880	5	j. tax'n	PERSON
ftr-297	880	6	334	CARDINAL
ftr-297	880	7	2004	DATE
ftr-297	882	1	148	CARDINAL
ftr-297	884	1	15:3	CARDINAL
ftr-297	889	1	one	CARDINAL
ftr-297	889	2	two	CARDINAL
ftr-297	889	3	section 743(b	LAW
ftr-297	892	1	734(b	CARDINAL
ftr-297	892	2	subchapter k	PERSON
ftr-297	892	3	section 743(b	LAW
ftr-297	892	4	section 734(b	LAW
ftr-297	894	1	subchapter k	PERSON
ftr-297	894	2	one	CARDINAL
ftr-297	895	1	60 years	DATE
ftr-297	898	1	1999	DATE
ftr-297	899	1	110	CARDINAL
ftr-297	902	1	83-1337	DATE
ftr-297	903	1	8	CARDINAL
ftr-297	904	1	83d	CARDINAL
ftr-297	904	2	supra	PERSON
ftr-297	904	3	9	CARDINAL
ftr-297	904	4	1370	CARDINAL
ftr-297	905	1	the ali/aba	PERSON
ftr-297	906	1	congress	ORG
ftr-297	907	1	2014	DATE
ftr-297	907	2	149	CARDINAL
ftr-297	907	3	florida	GPE
ftr-297	908	1	section 743(b	LAW
ftr-297	908	2	section 734(b	LAW
ftr-297	910	1	2	CARDINAL
ftr-297	911	1	congress	ORG
ftr-297	911	2	treasury	ORG
ftr-297	912	1	3	CARDINAL
ftr-297	912	2	congress	ORG
ftr-297	913	1	2004	DATE
ftr-297	914	1	5	CARDINAL
ftr-297	917	1	one percent	PERCENT
ftr-297	919	1	section 754	LAW
ftr-297	919	2	111	CARDINAL
ftr-297	920	1	willis & postlewaite	ORG
ftr-297	920	2	2	CARDINAL
ftr-297	920	3	619	CARDINAL
ftr-297	921	1	112	CARDINAL
ftr-297	922	1	1.734-1	CARDINAL
ftr-297	922	2	1.755-1	DATE
ftr-297	922	3	113	CARDINAL
ftr-297	923	1	willis & postlewaite	ORG
ftr-297	923	2	2	CARDINAL
ftr-297	924	1	114	CARDINAL
ftr-297	926	1	section 734(b	DATE
ftr-297	929	1	115	CARDINAL
ftr-297	932	1	150	CARDINAL
ftr-297	934	1	15:3	CARDINAL
ftr-297	934	2	2014	DATE
ftr-297	934	3	151	CARDINAL
ftr-297	935	1	2004	DATE
ftr-297	935	2	section 734(b	LAW
ftr-297	935	3	250,000	MONEY
ftr-297	936	1	' 17	DATE
ftr-297	937	1	the 1940s	DATE
ftr-297	938	1	the united states supreme court	ORG
ftr-297	938	2	congress	ORG
ftr-297	939	1	20	CARDINAL
ftr-297	940	1	subchapter k	PERSON
ftr-297	941	1	121	CARDINAL
ftr-297	941	2	116	CARDINAL
ftr-297	942	1	section 734(b	LAW
ftr-297	942	2	734(b	CARDINAL
ftr-297	942	3	755	CARDINAL
ftr-297	943	1	1999	DATE
ftr-297	943	2	755	CARDINAL
ftr-297	943	3	section 734(b	LAW
ftr-297	944	1	117	CARDINAL
ftr-297	945	1	congress	ORG
ftr-297	946	1	118	CARDINAL
ftr-297	947	1	119	CARDINAL
ftr-297	948	1	the late 1940s	DATE
ftr-297	948	2	1950s	DATE
ftr-297	948	3	above 90 percent	PERCENT
ftr-297	948	4	world war ii	EVENT
ftr-297	949	1	superior oil co.	ORG
ftr-297	949	2	mississippi	GPE
ftr-297	949	3	280	CARDINAL
ftr-297	949	4	u.s.	GPE
ftr-297	949	5	390	CARDINAL
ftr-297	949	6	395	CARDINAL
ftr-297	949	7	1930	DATE
ftr-297	951	1	120	CARDINAL
ftr-297	951	2	s.	PERSON
ftr-297	952	1	83-1622	CARDINAL
ftr-297	952	2	6	CARDINAL
ftr-297	952	3	89	CARDINAL
ftr-297	952	4	1954	DATE
ftr-297	953	1	1954	DATE
ftr-297	954	1	121	CARDINAL
ftr-297	956	1	83-1337	DATE
ftr-297	957	1	8	CARDINAL
ftr-297	957	2	66	CARDINAL
ftr-297	957	3	1954	DATE
ftr-297	959	1	florida	GPE
ftr-297	962	1	2004	DATE
ftr-297	964	1	subchapter k	PERSON
ftr-297	964	2	1954	DATE
ftr-297	965	1	12 2	CARDINAL
ftr-297	967	1	12 3	CARDINAL
ftr-297	967	2	1	CARDINAL
ftr-297	967	3	congress	ORG
ftr-297	967	4	2	CARDINAL
ftr-297	968	1	the 1990s and 2000s	DATE
ftr-297	969	1	12 4	CARDINAL
ftr-297	970	1	treasury	ORG
ftr-297	970	2	section 701	LAW
ftr-297	970	3	10	CARDINAL
ftr-297	970	4	11	CARDINAL
ftr-297	970	5	1.701-2(d	CARDINAL
ftr-297	970	6	122	CARDINAL
ftr-297	971	1	jackson et al	PERSON
ftr-297	971	2	american law institute	ORG
ftr-297	971	3	9	CARDINAL
ftr-297	972	1	109	CARDINAL
ftr-297	972	2	1953	DATE
ftr-297	972	3	jackson et al.	PERSON
ftr-297	972	4	17	CARDINAL
ftr-297	973	1	123	CARDINAL
ftr-297	974	1	william s. mckee	PERSON
ftr-297	974	2	30	CARDINAL
ftr-297	974	3	1 (1974	DATE
ftr-297	975	1	124	CARDINAL
ftr-297	976	1	2002-50, 2008-34	DATE
ftr-297	976	2	125	CARDINAL
ftr-297	978	1	1.701-2	CARDINAL
ftr-297	978	2	8588	DATE
ftr-297	978	3	60	CARDINAL
ftr-297	980	1	23 (jan. 3, 1995	DATE
ftr-297	981	1	152	CARDINAL
ftr-297	983	1	15:3	CARDINAL
ftr-297	984	1	section 754	LAW
ftr-297	984	2	congress	ORG
ftr-297	985	1	senate	ORG
ftr-297	985	2	2004	DATE
ftr-297	987	1	2 6	DATE
ftr-297	987	2	senate	ORG
ftr-297	987	3	2004	DATE
ftr-297	987	4	2 7	DATE
ftr-297	990	1	30 years ago	DATE
ftr-297	990	2	1984	DATE
ftr-297	990	3	american law institute	ORG
ftr-297	990	4	six-year	DATE
ftr-297	990	5	126	CARDINAL
ftr-297	991	1	s.	PERSON
ftr-297	992	1	108	CARDINAL
ftr-297	992	2	190	CARDINAL
ftr-297	992	3	2004	DATE
ftr-297	994	1	senate	ORG
ftr-297	995	1	127	CARDINAL
ftr-297	996	1	monte a. jackel &	ORG
ftr-297	996	2	robert g. honigman	PERSON
ftr-297	996	3	2001	DATE
ftr-297	997	1	743	CARDINAL
ftr-297	997	2	734	CARDINAL
ftr-297	997	3	4	CARDINAL
ftr-297	997	4	j. passthrough	PERSON
ftr-297	997	5	5, 9 (	PERCENT
ftr-297	997	6	701	CARDINAL
ftr-297	997	7	subchapter k	PERSON
ftr-297	998	1	128	CARDINAL
ftr-297	999	1	william d. andrews	PERSON
ftr-297	999	2	47	CARDINAL
ftr-297	999	3	3, 8 (	PERCENT
ftr-297	1000	1	andrews	PERSON
ftr-297	1002	1	noel b. cunningham	PERSON
ftr-297	1002	2	47	CARDINAL
ftr-297	1003	1	77	DATE
ftr-297	1003	2	1991	DATE
ftr-297	1004	1	cunningham	PERSON
ftr-297	1005	1	2014	DATE
ftr-297	1005	2	153	CARDINAL
ftr-297	1005	3	florida	GPE
ftr-297	1005	4	12 9	DATE
ftr-297	1006	1	13	CARDINAL
ftr-297	1006	2	1	CARDINAL
ftr-297	1006	3	2	CARDINAL
ftr-297	1008	1	1	CARDINAL
ftr-297	1008	2	2	CARDINAL
ftr-297	1008	3	3	CARDINAL
ftr-297	1008	4	4	CARDINAL
ftr-297	1008	5	5	CARDINAL
ftr-297	1008	6	the past 60 years	DATE
ftr-297	1009	1	1954	DATE
ftr-297	1010	1	subchapter k.	PERSON
ftr-297	1012	1	129	CARDINAL
ftr-297	1013	1	american	NORP
ftr-297	1013	2	2-5	MONEY
ftr-297	1013	3	1984	DATE
ftr-297	1014	1	130	CARDINAL
ftr-297	1015	1	1	CARDINAL
ftr-297	1015	2	621	CARDINAL
ftr-297	1016	1	131	CARDINAL
ftr-297	1017	1	622	CARDINAL
ftr-297	1018	1	132	CARDINAL
ftr-297	1023	1	15:3154	CARDINAL
ftr-297	1026	1	congress	ORG
ftr-297	1026	2	treasury	ORG
ftr-297	1029	1	33	CARDINAL
ftr-297	1033	1	congress	ORG
ftr-297	1034	1	133	CARDINAL
ftr-297	1035	1	march 12, 2013	DATE
ftr-297	1035	2	dave camp	PERSON
ftr-297	1035	3	two	CARDINAL
ftr-297	1036	1	dave camp	PERSON
ftr-297	1036	2	march 12, 2013	DATE
ftr-297	1038	1	1	CARDINAL
ftr-297	1038	2	734(b	CARDINAL
ftr-297	1038	3	754	CARDINAL
ftr-297	1038	4	755	CARDINAL
ftr-297	1039	1	2	CARDINAL
ftr-297	1040	1	155	CARDINAL