id	sid	eid	entity	type
ftr-305	1	1	florida	GPE
ftr-305	1	2	florida	GPE
ftr-305	1	3	14 2013	DATE
ftr-305	1	4	1 1	CARDINAL
ftr-305	1	5	willard b.	PERSON
ftr-305	1	6	1980	DATE
ftr-305	1	7	“united states	GPE
ftr-305	2	1	1980	DATE
ftr-305	5	1	the united states	GPE
ftr-305	5	2	u.s.	GPE
ftr-305	7	1	2011	DATE
ftr-305	8	1	i. introduction	PERSON
ftr-305	8	2	2 ii	CARDINAL
ftr-305	10	1	a.	PERSON
ftr-305	11	1	7 ∗	CARDINAL
ftr-305	11	2	new york university law school	ORG
ftr-305	12	1	october 2012	DATE
ftr-305	12	2	8th	ORDINAL
ftr-305	12	3	annual	DATE
ftr-305	12	4	the university of florida levin college of law’s	ORG
ftr-305	12	5	omri marian	PERSON
ftr-305	12	6	martin j. mcmahon	PERSON
ftr-305	13	1	2	CARDINAL
ftr-305	13	2	florida	GPE
ftr-305	14	1	14:1	CARDINAL
ftr-305	16	1	10	CARDINAL
ftr-305	17	1	13	CARDINAL
ftr-305	17	2	d.	NORP
ftr-305	17	3	16	CARDINAL
ftr-305	17	4	17 1	DATE
ftr-305	17	5	18 2	CARDINAL
ftr-305	17	6	19 3	CARDINAL
ftr-305	17	7	21 4	DATE
ftr-305	18	1	rics	PERSON
ftr-305	19	1	27	CARDINAL
ftr-305	22	1	29	CARDINAL
ftr-305	22	2	31	CARDINAL
ftr-305	22	3	33	CARDINAL
ftr-305	22	4	35	CARDINAL
ftr-305	22	5	38	CARDINAL
ftr-305	23	1	41	CARDINAL
ftr-305	23	2	i.	PERSON
ftr-305	23	3	1980	DATE
ftr-305	23	4	u.s.	GPE
ftr-305	23	5	u.s.	GPE
ftr-305	24	1	u.s.	GPE
ftr-305	24	2	u.s.	GPE
ftr-305	24	3	50 percent	PERCENT
ftr-305	24	4	the last five years	DATE
ftr-305	24	5	the united states.1	GPE
ftr-305	24	6	u.s.	GPE
ftr-305	25	1	897	CARDINAL
ftr-305	25	2	u.s.	GPE
ftr-305	25	3	june 18, 1980	DATE
ftr-305	25	4	december 31, 1979	DATE
ftr-305	26	1	today	DATE
ftr-305	26	2	1980	DATE
ftr-305	27	1	1986	DATE
ftr-305	28	1	2	CARDINAL
ftr-305	28	2	jeffrey d. deboer	PERSON
ftr-305	28	3	2013	DATE
ftr-305	28	4	3	CARDINAL
ftr-305	28	5	wallup	PERSON
ftr-305	28	6	one	CARDINAL
ftr-305	28	7	senate	ORG
ftr-305	28	8	four years	DATE
ftr-305	28	9	u.s.	GPE
ftr-305	28	10	u.s.	GPE
ftr-305	28	11	june 23, 2011	DATE
ftr-305	28	12	u.s.	GPE
ftr-305	32	1	3	CARDINAL
ftr-305	32	2	richard l. kaplan	PERSON
ftr-305	32	3	71	CARDINAL
ftr-305	32	4	l.j. 1091,	ORG
ftr-305	32	5	1095	DATE
ftr-305	32	6	1128	CARDINAL
ftr-305	32	7	1983	DATE
ftr-305	33	1	hereinafter kaplan	PERSON
ftr-305	36	1	fred brown	PERSON
ftr-305	36	2	57	CARDINAL
ftr-305	37	1	295	CARDINAL
ftr-305	37	2	296–97	DATE
ftr-305	37	3	302	CARDINAL
ftr-305	37	4	2004	DATE
ftr-305	44	1	u.s.	GPE
ftr-305	45	1	4.	CARDINAL
ftr-305	49	1	united states senate	ORG
ftr-305	49	2	98th cong	LOC
ftr-305	50	1	22	CARDINAL
ftr-305	50	2	1984	DATE
ftr-305	54	1	1445	CARDINAL
ftr-305	55	1	5	CARDINAL
ftr-305	56	1	fiscal years 2008-2012	DATE
ftr-305	56	2	110th	ORDINAL
ftr-305	57	1	5	CARDINAL
ftr-305	57	2	23	DATE
ftr-305	58	1	2008-2012	DATE
ftr-305	59	1	$50 million	MONEY
ftr-305	59	2	less a year	DATE
ftr-305	60	1	3	CARDINAL
ftr-305	63	1	fiscal years 2011-2015	DATE
ftr-305	63	2	112th	CARDINAL
ftr-305	64	1	2012	DATE
ftr-305	66	1	senate	ORG
ftr-305	66	2	111th	GPE
ftr-305	67	1	75 (2010	DATE
ftr-305	68	1	6	CARDINAL
ftr-305	68	2	2008-115	DATE
ftr-305	68	3	2008-2	DATE
ftr-305	68	4	1228	DATE
ftr-305	68	5	irs	ORG
ftr-305	68	6	4	CARDINAL
ftr-305	68	7	florida	GPE
ftr-305	69	1	14:1	CARDINAL
ftr-305	69	2	the years	DATE
ftr-305	69	3	u.s.	GPE
ftr-305	69	4	u.s.	GPE
ftr-305	69	5	u.s.	GPE
ftr-305	72	1	1980	DATE
ftr-305	72	2	more than thirty years ago	DATE
ftr-305	72	3	today	DATE
ftr-305	72	4	ten years	DATE
ftr-305	72	5	u.s.	GPE
ftr-305	73	1	u.s.	GPE
ftr-305	74	1	one	CARDINAL
ftr-305	74	2	one	CARDINAL
ftr-305	76	1	u.s.	GPE
ftr-305	77	1	irs	ORG
ftr-305	77	2	section 856	LAW
ftr-305	77	3	9843020	CARDINAL
ftr-305	77	4	oct. 23, 1998	DATE
ftr-305	77	5	897	CARDINAL
ftr-305	77	6	856	CARDINAL
ftr-305	79	1	kimberly s. blanchard	PERSON
ftr-305	79	2	38	CARDINAL
ftr-305	79	3	mgm’t	CARDINAL
ftr-305	79	4	int’l j. 166	PRODUCT
ftr-305	79	5	2009	DATE
ftr-305	80	1	fed	ORG
ftr-305	81	1	int’l	NORP
ftr-305	81	2	united states	GPE
ftr-305	81	3	american	NORP
ftr-305	82	1	united states	GPE
ftr-305	82	2	united states	GPE
ftr-305	82	3	38	CARDINAL
ftr-305	82	4	1987	DATE
ftr-305	85	1	8	CARDINAL
ftr-305	85	2	2008-2012	DATE
ftr-305	85	3	5	CARDINAL
ftr-305	85	4	3	CARDINAL
ftr-305	85	5	less than $50 million	MONEY
ftr-305	86	1	2013	DATE
ftr-305	86	2	5	CARDINAL
ftr-305	87	1	u.s.	GPE
ftr-305	88	1	u.s.	GPE
ftr-305	89	1	first	ORDINAL
ftr-305	89	2	second	ORDINAL
ftr-305	90	1	2011	DATE
ftr-305	93	1	u.s.	GPE
ftr-305	93	2	u.s.	GPE
ftr-305	93	3	business10	PRODUCT
ftr-305	93	4	u.s.	GPE
ftr-305	93	5	usrp	ORG
ftr-305	93	6	u.s.	GPE
ftr-305	93	7	9	CARDINAL
ftr-305	93	8	1	CARDINAL
ftr-305	93	9	2	CARDINAL
ftr-305	93	10	3	CARDINAL
ftr-305	95	1	1.897-1(b)(1	CARDINAL
ftr-305	96	1	section 856	LAW
ftr-305	98	1	1.897-1(b)(3	CARDINAL
ftr-305	99	1	10	CARDINAL
ftr-305	102	1	the united states	GPE
ftr-305	102	2	the taxable year	DATE
ftr-305	103	1	11	CARDINAL
ftr-305	104	1	usrp	ORG
ftr-305	104	2	section 884(d)(2)(c	LAW
ftr-305	105	1	6	CARDINAL
ftr-305	105	2	florida	GPE
ftr-305	107	1	14:1	CARDINAL
ftr-305	107	2	the five years	DATE
ftr-305	107	3	u.s.	GPE
ftr-305	107	4	usrp	ORG
ftr-305	107	5	1984	DATE
ftr-305	107	6	rics	PERSON
ftr-305	108	1	10 percent to	PERCENT
ftr-305	110	1	897	CARDINAL
ftr-305	111	1	13	CARDINAL
ftr-305	114	1	103	CARDINAL
ftr-305	115	1	14	CARDINAL
ftr-305	117	1	one	CARDINAL
ftr-305	118	1	15	CARDINAL
ftr-305	121	1	16	CARDINAL
ftr-305	122	1	usrp	ORG
ftr-305	123	1	2013	DATE
ftr-305	123	2	7 percent	PERCENT
ftr-305	123	3	1984.19	CARDINAL
ftr-305	125	1	u.s.	GPE
ftr-305	125	2	u.s.	GPE
ftr-305	125	3	u.s.	GPE
ftr-305	125	4	u.s.	GPE
ftr-305	125	5	u.s.	GPE
ftr-305	125	6	u.s.	GPE
ftr-305	126	1	the united states	GPE
ftr-305	126	2	u.s.	GPE
ftr-305	127	1	the united states	GPE
ftr-305	127	2	30 percent	PERCENT
ftr-305	127	3	17	CARDINAL
ftr-305	128	1	1445	CARDINAL
ftr-305	129	1	10 percent	PERCENT
ftr-305	129	2	35 percent	PERCENT
ftr-305	130	1	kimberly s. blanchard	PERSON
ftr-305	130	2	the 21st century	DATE
ftr-305	130	3	four	CARDINAL
ftr-305	130	4	37	CARDINAL
ftr-305	130	5	mgm’t	CARDINAL
ftr-305	130	6	int’l j. 402	PRODUCT
ftr-305	130	7	2008	DATE
ftr-305	131	1	david r. herzig	PERSON
ftr-305	131	2	4	CARDINAL
ftr-305	132	1	j. tax l.	PERSON
ftr-305	136	1	2013	DATE
ftr-305	138	1	18	CARDINAL
ftr-305	140	1	1.1445-1(f)(1	CARDINAL
ftr-305	141	1	19	CARDINAL
ftr-305	141	2	50,000	MONEY
ftr-305	141	3	u.s.	GPE
ftr-305	143	1	20	CARDINAL
ftr-305	145	1	8	CARDINAL
ftr-305	145	2	florida	GPE
ftr-305	147	1	14:1	CARDINAL
ftr-305	147	2	u.s.	GPE
ftr-305	148	1	usrp	ORG
ftr-305	148	2	u.s.	GPE
ftr-305	148	3	u.s.	GPE
ftr-305	148	4	30 percent	PERCENT
ftr-305	149	1	one	CARDINAL
ftr-305	149	2	u.s.	GPE
ftr-305	149	3	u.s.	GPE
ftr-305	149	4	21	CARDINAL
ftr-305	152	1	the united states	GPE
ftr-305	152	2	the united states	GPE
ftr-305	153	1	u.s.	GPE
ftr-305	154	1	united states dep’t of treasury	ORG
ftr-305	154	2	united states	ORG
ftr-305	154	3	november 15, 2006	DATE
ftr-305	155	1	6	CARDINAL
ftr-305	156	1	2006	DATE
ftr-305	156	2	u.s.	GPE
ftr-305	157	1	irs	ORG
ftr-305	159	1	1.871-10(d	DATE
ftr-305	160	1	22	CARDINAL
ftr-305	162	1	23	CARDINAL
ftr-305	163	1	73-522	CARDINAL
ftr-305	163	2	1973-2	DATE
ftr-305	163	3	226	CARDINAL
ftr-305	163	4	irs	ORG
ftr-305	163	5	u.s.	GPE
ftr-305	163	6	u.s.	GPE
ftr-305	163	7	one week	DATE
ftr-305	163	8	the year	DATE
ftr-305	163	9	u.s.	GPE
ftr-305	164	1	u.s.	GPE
ftr-305	164	2	u.s.	GPE
ftr-305	166	1	20	CARDINAL
ftr-305	166	2	151	CARDINAL
ftr-305	166	3	1953	DATE
ftr-305	166	4	aff’d	ORG
ftr-305	166	5	221	CARDINAL
ftr-305	166	6	227	CARDINAL
ftr-305	166	7	9th	ORDINAL
ftr-305	166	8	1955	DATE
ftr-305	166	9	herbert v. commissioner	PERSON
ftr-305	166	10	30	CARDINAL
ftr-305	166	11	26	CARDINAL
ftr-305	166	12	1958	DATE
ftr-305	166	13	34	CARDINAL
ftr-305	166	14	894	CARDINAL
ftr-305	166	15	1960	DATE
ftr-305	166	16	aff’d	ORG
ftr-305	166	17	299	CARDINAL
ftr-305	166	18	623	CARDINAL
ftr-305	166	19	3rd	ORDINAL
ftr-305	166	20	1962	DATE
ftr-305	168	1	2013	DATE
ftr-305	168	2	9	CARDINAL
ftr-305	169	1	u.s.	GPE
ftr-305	172	1	irs	ORG
ftr-305	172	2	u.s.	GPE
ftr-305	173	1	24	CARDINAL
ftr-305	174	1	arthur a. feder & lee s. parker	ORG
ftr-305	174	2	1980	DATE
ftr-305	174	3	34	CARDINAL
ftr-305	175	1	545	CARDINAL
ftr-305	175	2	548	CARDINAL
ftr-305	175	3	1981	DATE
ftr-305	177	1	25	CARDINAL
ftr-305	177	2	91-32	CARDINAL
ftr-305	177	3	107	CARDINAL
ftr-305	177	4	usrp	ORG
ftr-305	177	5	section 897	LAW
ftr-305	177	6	u.s.	GPE
ftr-305	177	7	u.s.	GPE
ftr-305	177	8	united states	GPE
ftr-305	178	1	91	CARDINAL
ftr-305	178	2	u.s.	GPE
ftr-305	178	3	u.s.	GPE
ftr-305	179	1	d.	NORP
ftr-305	180	1	200811019	DATE
ftr-305	180	2	mar. 14, 2008	DATE
ftr-305	180	3	u.s.	GPE
ftr-305	181	1	91	CARDINAL
ftr-305	181	2	unger v. commissioner	PERSON
ftr-305	181	3	936	CARDINAL
ftr-305	181	4	1316	DATE
ftr-305	181	5	d.c	GPE
ftr-305	181	6	cir	ORG
ftr-305	181	7	1991	DATE
ftr-305	181	8	united states	GPE
ftr-305	181	9	301	CARDINAL
ftr-305	181	10	200	CARDINAL
ftr-305	181	11	9th	ORDINAL
ftr-305	181	12	1962	DATE
ftr-305	181	13	91	CARDINAL
ftr-305	182	1	stuart e. leblang	PERSON
ftr-305	182	2	robert p. rothman &	PERSON
ftr-305	182	3	daniel j. paulos	PERSON
ftr-305	182	4	121	CARDINAL
ftr-305	182	5	693	CARDINAL
ftr-305	182	6	696	CARDINAL
ftr-305	182	7	nov. 10, 2008	DATE
ftr-305	183	1	rothman & paulos	ORG
ftr-305	184	1	91	CARDINAL
ftr-305	184	2	irs	ORG
ftr-305	185	1	10	CARDINAL
ftr-305	185	2	florida	GPE
ftr-305	187	1	14:1	CARDINAL
ftr-305	191	1	the treasury department (hereafter	ORG
ftr-305	191	2	u.s.	GPE
ftr-305	191	3	u.s.	GPE
ftr-305	191	4	land.28	ORG
ftr-305	191	5	treasury	ORG
ftr-305	191	6	26	CARDINAL
ftr-305	192	1	section 897	LAW
ftr-305	194	1	1.897-1(d)(2)(i	CARDINAL
ftr-305	195	1	27	CARDINAL
ftr-305	195	2	section 861(a)(5	LAW
ftr-305	195	3	u.s.	GPE
ftr-305	195	4	the united states	GPE
ftr-305	197	1	1.861-6	CARDINAL
ftr-305	197	2	6258	DATE
ftr-305	197	3	1957-	DATE
ftr-305	197	4	2	CARDINAL
ftr-305	197	5	368	CARDINAL
ftr-305	199	1	texas	GPE
ftr-305	200	1	44 b.t.a	QUANTITY
ftr-305	200	2	913	CARDINAL
ftr-305	200	3	916–18	CARDINAL
ftr-305	201	1	irs	ORG
ftr-305	201	2	texas	GPE
ftr-305	203	1	section 856	LAW
ftr-305	203	2	reit	PERSON
ftr-305	203	3	section 860g	LAW
ftr-305	203	4	section 1031	DATE
ftr-305	203	5	section 7704(d	DATE
ftr-305	203	6	section 168.	LAW
ftr-305	204	1	28	CARDINAL
ftr-305	205	1	united states dep’t	ORG
ftr-305	206	1	u.s.	GPE
ftr-305	206	2	1979	DATE
ftr-305	209	1	96th	ORDINAL
ftr-305	209	2	s. 192	PERSON
ftr-305	209	3	s. 208	ORG
ftr-305	209	4	the united states	GPE
ftr-305	210	1	1979	DATE
ftr-305	211	1	senate	ORG
ftr-305	211	2	1978	DATE
ftr-305	212	1	treasury	ORG
ftr-305	212	2	2013	DATE
ftr-305	212	3	11	CARDINAL
ftr-305	212	4	u.s.	GPE
ftr-305	212	5	u.s.	GPE
ftr-305	212	6	u.s.	GPE
ftr-305	212	7	1986	DATE
ftr-305	212	8	doctrine,31	PERSON
ftr-305	214	1	u.s.	GPE
ftr-305	214	2	u.s.	GPE
ftr-305	214	3	two	CARDINAL
ftr-305	215	1	first	ORDINAL
ftr-305	215	2	u.s.	GPE
ftr-305	215	3	u.s.	GPE
ftr-305	216	1	second	ORDINAL
ftr-305	216	2	u.s.	GPE
ftr-305	216	3	u.s.	GPE
ftr-305	216	4	annual	DATE
ftr-305	216	5	one	CARDINAL
ftr-305	216	6	years	DATE
ftr-305	216	7	u.s.	GPE
ftr-305	217	1	michael knott	PERSON
ftr-305	217	2	pli	ORG
ftr-305	217	3	2009	DATE
ftr-305	218	1	29	CARDINAL
ftr-305	219	1	u.s.	GPE
ftr-305	221	1	treasury	ORG
ftr-305	221	2	28	CARDINAL
ftr-305	221	3	47	DATE
ftr-305	222	1	65	CARDINAL
ftr-305	222	2	appendix c. 30	PERSON
ftr-305	223	1	1. 31	DATE
ftr-305	224	1	1986	DATE
ftr-305	224	2	boris i. bittker	PERSON
ftr-305	224	3	james s. eustice & john	PERSON
ftr-305	224	4	jr.	PERSON
ftr-305	224	5	8.21	CARDINAL
ftr-305	224	6	7th	ORDINAL
ftr-305	224	7	2012	DATE
ftr-305	225	1	32	CARDINAL
ftr-305	226	1	treasury	ORG
ftr-305	226	2	28	CARDINAL
ftr-305	226	3	48–52	CARDINAL
ftr-305	227	1	33	CARDINAL
ftr-305	228	1	30–31	CARDINAL
ftr-305	228	2	46	DATE
ftr-305	229	1	34	CARDINAL
ftr-305	230	1	31	DATE
ftr-305	231	1	12	CARDINAL
ftr-305	231	2	florida	GPE
ftr-305	232	1	14:1	CARDINAL
ftr-305	232	2	u.s.	GPE
ftr-305	233	1	investment.36	NORP
ftr-305	233	2	u.s.	GPE
ftr-305	233	3	the united states	GPE
ftr-305	233	4	u.s.	GPE
ftr-305	233	5	u.s.	GPE
ftr-305	238	1	35	CARDINAL
ftr-305	239	1	kaplan	PERSON
ftr-305	239	2	supra	PERSON
ftr-305	239	3	3	CARDINAL
ftr-305	239	4	1128	DATE
ftr-305	239	5	united states	GPE
ftr-305	242	1	36	CARDINAL
ftr-305	243	1	william d. metzger	PERSON
ftr-305	243	2	5	CARDINAL
ftr-305	243	3	w.	PERSON
ftr-305	243	4	eng	GPE
ftr-305	243	5	l. rev	PERSON
ftr-305	243	6	161	CARDINAL
ftr-305	243	7	1982	DATE
ftr-305	243	8	feder & parker	ORG
ftr-305	243	9	24	CARDINAL
ftr-305	248	1	united states senate	ORG
ftr-305	248	2	98th cong	LOC
ftr-305	249	1	22-23	CARDINAL
ftr-305	249	2	1984	DATE
ftr-305	249	3	wallup	PERSON
ftr-305	250	1	37	CARDINAL
ftr-305	251	1	s.	PERSON
ftr-305	253	1	96-504	CARDINAL
ftr-305	253	2	6 (1979	DATE
ftr-305	254	1	1	CARDINAL
ftr-305	254	2	2	CARDINAL
ftr-305	254	3	u.s.	GPE
ftr-305	254	4	3	CARDINAL
ftr-305	254	5	337	CARDINAL
ftr-305	254	6	us	GPE
ftr-305	255	1	4–7	CARDINAL
ftr-305	256	1	38	CARDINAL
ftr-305	257	1	4	CARDINAL
ftr-305	257	2	6	CARDINAL
ftr-305	257	3	13	CARDINAL
ftr-305	258	1	first	ORDINAL
ftr-305	258	2	two	CARDINAL
ftr-305	258	3	congress	ORG
ftr-305	258	4	u.s.	GPE
ftr-305	258	5	a year	DATE
ftr-305	258	6	u.s.	GPE
ftr-305	259	1	third	ORDINAL
ftr-305	260	1	treasury	ORG
ftr-305	260	2	congress	ORG
ftr-305	260	3	shareholder41	GPE
ftr-305	260	4	u.s.	GPE
ftr-305	260	5	the five preceding years	DATE
ftr-305	260	6	usrp	ORG
ftr-305	260	7	50 percent	PERCENT
ftr-305	260	8	u.s.	GPE
ftr-305	260	9	business.44	ORG
ftr-305	260	10	u.s.	GPE
ftr-305	260	11	39	CARDINAL
ftr-305	262	1	the united states	GPE
ftr-305	262	2	the united states	GPE
ftr-305	262	3	section 897(e	LAW
ftr-305	262	4	40	DATE
ftr-305	264	1	41	CARDINAL
ftr-305	266	1	42	DATE
ftr-305	267	1	897(j	CARDINAL
ftr-305	268	1	43	CARDINAL
ftr-305	270	1	u.s.	GPE
ftr-305	271	1	feder & parker	ORG
ftr-305	271	2	24	CARDINAL
ftr-305	271	3	547–49	CARDINAL
ftr-305	272	1	44	DATE
ftr-305	273	1	897(c)(1)(a)(ii	CARDINAL
ftr-305	274	1	45	CARDINAL
ftr-305	275	1	1.897-1(d)(2	CARDINAL
ftr-305	276	1	14	CARDINAL
ftr-305	276	2	florida	GPE
ftr-305	277	1	14:1	CARDINAL
ftr-305	277	2	five-year	DATE
ftr-305	277	3	usrp).47	ORG
ftr-305	277	4	usrp	ORG
ftr-305	277	5	market48	GPE
ftr-305	277	6	the last five years	DATE
ftr-305	277	7	no more than 5 percent	PERCENT
ftr-305	277	8	ric	PERSON
ftr-305	278	1	u.s.	GPE
ftr-305	278	2	the last day	DATE
ftr-305	278	3	usrp	ORG
ftr-305	278	4	usrp	GPE
ftr-305	278	5	25 percent	PERCENT
ftr-305	278	6	u.s.	GPE
ftr-305	278	7	u.s.	GPE
ftr-305	278	8	five-year	DATE
ftr-305	278	9	46	DATE
ftr-305	280	1	47	DATE
ftr-305	283	1	48	CARDINAL
ftr-305	285	1	49	CARDINAL
ftr-305	287	1	kimberly s. blanchard	PERSON
ftr-305	287	2	the 21st century	DATE
ftr-305	287	3	two	CARDINAL
ftr-305	287	4	5%	PERCENT
ftr-305	287	5	37	CARDINAL
ftr-305	287	6	mgm’t	CARDINAL
ftr-305	288	1	two	CARDINAL
ftr-305	289	1	50	CARDINAL
ftr-305	290	1	1.897-2(c)(1	CARDINAL
ftr-305	291	1	monthly	DATE
ftr-305	294	1	51	CARDINAL
ftr-305	295	1	1	CARDINAL
ftr-305	295	2	897	CARDINAL
ftr-305	296	1	52	CARDINAL
ftr-305	297	1	1.897-2(f	TIME
ftr-305	298	1	2013	DATE
ftr-305	298	2	15	CARDINAL
ftr-305	298	3	business.53	PERSON
ftr-305	298	4	u.s.	GPE
ftr-305	298	5	u.s.	GPE
ftr-305	298	6	section 351	LAW
ftr-305	299	1	first	ORDINAL
ftr-305	299	2	u.s.	GPE
ftr-305	299	3	the united states	GPE
ftr-305	299	4	53	CARDINAL
ftr-305	300	1	1.897-2(f)(2	CARDINAL
ftr-305	301	1	54	DATE
ftr-305	303	1	55	CARDINAL
ftr-305	304	1	1.897-5	CARDINAL
ftr-305	304	2	t, -6	DATE
ftr-305	304	3	56	CARDINAL
ftr-305	305	1	david f. levy	PERSON
ftr-305	305	2	2008	DATE
ftr-305	305	3	107–32	DATE
ftr-305	305	4	june 3, 2008	DATE
ftr-305	306	1	jeffrey farrell & charles cope	ORG
ftr-305	306	2	u.s.	GPE
ftr-305	306	3	38	CARDINAL
ftr-305	306	4	mgm’t	CARDINAL
ftr-305	306	5	2009	DATE
ftr-305	307	1	57	CARDINAL
ftr-305	309	1	1.897-6t(a)(2)–(3	CARDINAL
ftr-305	309	2	721	CARDINAL
ftr-305	310	1	58	CARDINAL
ftr-305	311	1	united states dep’t of treasury	ORG
ftr-305	311	2	united states	ORG
ftr-305	311	3	may 17, 1977	DATE
ftr-305	312	1	6	CARDINAL
ftr-305	313	1	1977	DATE
ftr-305	313	2	16	CARDINAL
ftr-305	313	3	florida	GPE
ftr-305	315	1	14:1	CARDINAL
ftr-305	316	1	d.	NORP
ftr-305	316	2	u.s.	GPE
ftr-305	316	3	u.s.	GPE
ftr-305	317	1	one	CARDINAL
ftr-305	317	2	u.s.	GPE
ftr-305	317	3	oecd	ORG
ftr-305	317	4	treasury	ORG
ftr-305	318	1	u.s.	GPE
ftr-305	318	2	u.s.	GPE
ftr-305	319	1	congress	ORG
ftr-305	320	1	treasury	ORG
ftr-305	320	2	study,63	GPE
ftr-305	322	1	59	CARDINAL
ftr-305	323	1	the united states of america	GPE
ftr-305	323	2	canada	GPE
ftr-305	323	3	sept. 26, 1980	DATE
ftr-305	323	4	the united states of america	GPE
ftr-305	323	5	netherlands	GPE
ftr-305	323	6	dec. 18, 1992	DATE
ftr-305	325	1	60	CARDINAL
ftr-305	326	1	1977	DATE
ftr-305	326	2	58	DATE
ftr-305	327	1	13	CARDINAL
ftr-305	328	1	13	CARDINAL
ftr-305	328	2	11, 1977	DATE
ftr-305	329	1	61	CARDINAL
ftr-305	330	1	treasury	ORG
ftr-305	330	2	28	CARDINAL
ftr-305	330	3	52 62	DATE
ftr-305	331	1	52–53	CARDINAL
ftr-305	332	1	63	CARDINAL
ftr-305	333	1	54	DATE
ftr-305	336	1	2013	DATE
ftr-305	336	2	17	CARDINAL
ftr-305	336	3	some four plus years	DATE
ftr-305	336	4	the four year	DATE
ftr-305	336	5	two	CARDINAL
ftr-305	336	6	oecd	ORG
ftr-305	336	7	u.s.	GPE
ftr-305	336	8	u.s.	GPE
ftr-305	336	9	treaties.66	PRODUCT
ftr-305	336	10	u.s.	GPE
ftr-305	336	11	u.s.	GPE
ftr-305	337	1	1980	DATE
ftr-305	339	1	96-499	CARDINAL
ftr-305	339	2	94	CARDINAL
ftr-305	340	1	2599	CARDINAL
ftr-305	340	2	1980	DATE
ftr-305	340	3	june 18, 1980 to	DATE
ftr-305	340	4	december 31, 1984	DATE
ftr-305	341	1	65	CARDINAL
ftr-305	342	1	oecd committee on	ORG
ftr-305	342	2	2	CARDINAL
ftr-305	342	3	int’l 25	FAC
ftr-305	342	4	jan. 1, 1990	DATE
ftr-305	343	1	reuven avi-yonah	PERSON
ftr-305	343	2	u.s.	GPE
ftr-305	343	3	65–80	CARDINAL
ftr-305	343	4	guglielmo maisto ed.	PERSON
ftr-305	343	5	2006	DATE
ftr-305	344	1	oecd	ORG
ftr-305	344	2	2003	DATE
ftr-305	344	3	one	CARDINAL
ftr-305	344	4	50 percent	PERCENT
ftr-305	346	1	13	CARDINAL
ftr-305	346	2	jan. 1, 2003	DATE
ftr-305	346	3	66	CARDINAL
ftr-305	347	1	1977	DATE
ftr-305	347	2	58	DATE
ftr-305	348	1	24	CARDINAL
ftr-305	349	1	67	CARDINAL
ftr-305	351	1	68	CARDINAL
ftr-305	352	1	4	CARDINAL
ftr-305	353	1	18	CARDINAL
ftr-305	353	2	florida	GPE
ftr-305	354	1	14:1	CARDINAL
ftr-305	354	2	u.s.	GPE
ftr-305	354	3	one	CARDINAL
ftr-305	356	1	u.s.	GPE
ftr-305	357	1	5 percent	PERCENT
ftr-305	357	2	rics	PERSON
ftr-305	358	1	usrp	ORG
ftr-305	358	2	5 percent	PERCENT
ftr-305	359	1	rics	PERSON
ftr-305	360	1	1	CARDINAL
ftr-305	360	2	69	CARDINAL
ftr-305	361	1	leblang	PERSON
ftr-305	361	2	rothman & paulos	ORG
ftr-305	361	3	25	CARDINAL
ftr-305	361	4	696	CARDINAL
ftr-305	361	5	70	CARDINAL
ftr-305	362	1	bp prudhoe bay	PERSON
ftr-305	362	2	american	NORP
ftr-305	362	3	hugoton royalty trust	ORG
ftr-305	362	4	marine petroleum trust	ORG
ftr-305	362	5	mesa	ORG
ftr-305	362	6	panhandle royalty trust	ORG
ftr-305	362	7	permian basin	ORG
ftr-305	362	8	sabine	GPE
ftr-305	362	9	sandridge mississippian	GPE
ftr-305	362	10	san juan	GPE
ftr-305	363	1	penn virginia	GPE
ftr-305	364	1	2013	DATE
ftr-305	364	2	19	CARDINAL
ftr-305	365	1	u.s.	GPE
ftr-305	365	2	30 percent	PERCENT
ftr-305	367	1	5 percent	PERCENT
ftr-305	367	2	the preceding five years	DATE
ftr-305	367	3	a more than 5 percent	PERCENT
ftr-305	368	1	2	CARDINAL
ftr-305	368	2	u.s.	GPE
ftr-305	368	3	71	CARDINAL
ftr-305	374	1	301.7701	CARDINAL
ftr-305	376	1	72	DATE
ftr-305	377	1	1.897-1(c)(2)(iv	CARDINAL
ftr-305	378	1	73	CARDINAL
ftr-305	379	1	1.1445-2(c)(2	CARDINAL
ftr-305	380	1	1.897-1(c)(2)(iii)(b	CARDINAL
ftr-305	381	1	20	CARDINAL
ftr-305	381	2	florida	GPE
ftr-305	382	1	14:1	CARDINAL
ftr-305	382	2	united states	GPE
ftr-305	382	3	the united states	GPE
ftr-305	383	1	u.s.	GPE
ftr-305	384	1	quarterly	DATE
ftr-305	384	2	the year	DATE
ftr-305	384	3	distributed.75	NORP
ftr-305	384	4	usrp76	GPE
ftr-305	384	5	u.s.	GPE
ftr-305	385	1	usrp	GPE
ftr-305	385	2	50 percent	PERCENT
ftr-305	385	3	usrp	GPE
ftr-305	385	4	90 percent	PERCENT
ftr-305	385	5	10 percent	PERCENT
ftr-305	386	1	74	CARDINAL
ftr-305	387	1	the united states	GPE
ftr-305	388	1	unger v. commissioner	PERSON
ftr-305	388	2	936	CARDINAL
ftr-305	388	3	1316	DATE
ftr-305	388	4	d.c	GPE
ftr-305	388	5	cir	ORG
ftr-305	388	6	1991	DATE
ftr-305	388	7	donroy v. united states	PERSON
ftr-305	388	8	301	CARDINAL
ftr-305	388	9	200	CARDINAL
ftr-305	388	10	9th	ORDINAL
ftr-305	388	11	1962	DATE
ftr-305	390	1	portanova	NORP
ftr-305	390	2	690	CARDINAL
ftr-305	390	3	169	CARDINAL
ftr-305	390	4	1982	DATE
ftr-305	391	1	75	CARDINAL
ftr-305	392	1	1.1446-3	CARDINAL
ftr-305	393	1	u.s.	GPE
ftr-305	394	1	76	DATE
ftr-305	397	1	1.897-7t(a	PERCENT
ftr-305	399	1	section 7704	LAW
ftr-305	399	2	each year	DATE
ftr-305	402	1	more than $220 billion	MONEY
ftr-305	403	1	cs mlp	PERSON
ftr-305	403	2	duex	PERSON
ftr-305	403	3	nov. 23, 2011	DATE
ftr-305	403	4	http://www.naptp.org/documentlinks/investor_relations/cs_mlp_primerpart_deux.pdf	ORG
ftr-305	405	1	the national association of publicly traded partnerships	ORG
ftr-305	405	2	2013	DATE
ftr-305	405	3	21	CARDINAL
ftr-305	405	4	u.s.	GPE
ftr-305	405	5	5 percent	PERCENT
ftr-305	405	6	a more than 5 percent	PERCENT
ftr-305	405	7	usrphc.81	GPE
ftr-305	405	8	the 5 percent	PERCENT
ftr-305	405	9	a 5 percent	PERCENT
ftr-305	405	10	u.s.	GPE
ftr-305	405	11	u.s.	GPE
ftr-305	405	12	usrp.83	GPE
ftr-305	405	13	721	CARDINAL
ftr-305	405	14	731.84	CARDINAL
ftr-305	405	15	llc	ORG
ftr-305	405	16	apollo global management llc	ORG
ftr-305	405	17	blackstone	ORG
ftr-305	405	18	l.p.	GPE
ftr-305	405	19	kkr financial holdings llc	ORG
ftr-305	405	20	och-ziff capital management group llc.	ORG
ftr-305	406	1	ptps currently	ORG
ftr-305	406	2	u.s.	GPE
ftr-305	406	3	feb. 5, 2013	DATE
ftr-305	407	1	79	CARDINAL
ftr-305	408	1	1.1446-4	CARDINAL
ftr-305	409	1	1.897-1(c)(2)(iv	CARDINAL
ftr-305	410	1	81	CARDINAL
ftr-305	411	1	1.897-1(c)(2)(iv	CARDINAL
ftr-305	412	1	82	CARDINAL
ftr-305	413	1	131	CARDINAL
ftr-305	413	2	83	CARDINAL
ftr-305	414	1	u.s.	GPE
ftr-305	414	2	u.s.	GPE
ftr-305	415	1	kimberly s. blanchard	PERSON
ftr-305	415	2	the 21st century	DATE
ftr-305	415	3	three	CARDINAL
ftr-305	415	4	37	CARDINAL
ftr-305	415	5	mgm’t	CARDINAL
ftr-305	415	6	2008	DATE
ftr-305	416	1	84	CARDINAL
ftr-305	419	1	1.897-6t(a)(2	CARDINAL
ftr-305	420	1	85	CARDINAL
ftr-305	421	1	section 721	LAW
ftr-305	421	2	u.s.	GPE
ftr-305	421	3	22	CARDINAL
ftr-305	421	4	florida	GPE
ftr-305	422	1	14:1 3	CARDINAL
ftr-305	422	2	u.s.	GPE
ftr-305	422	3	1960	DATE
ftr-305	423	1	the 30 percent	PERCENT
ftr-305	423	2	u.s.	GPE
ftr-305	424	1	section 897(h)(1	LAW
ftr-305	425	1	the united states	GPE
ftr-305	425	2	5 percent	PERCENT
ftr-305	425	3	class.89	ORG
ftr-305	425	4	u.s.	GPE
ftr-305	426	1	86	CARDINAL
ftr-305	427	1	robert j. staffaroni	PERSON
ftr-305	427	2	rics	GPE
ftr-305	427	3	56	CARDINAL
ftr-305	428	1	511	CARDINAL
ftr-305	428	2	2003	DATE
ftr-305	430	1	87	CARDINAL
ftr-305	434	1	more than 1 year	DATE
ftr-305	434	2	section 857(b)(3)(d	LAW
ftr-305	435	1	88	CARDINAL
ftr-305	436	1	10 percent	PERCENT
ftr-305	437	1	89	CARDINAL
ftr-305	438	1	897(h)(1	CARDINAL
ftr-305	439	1	90	CARDINAL
ftr-305	442	1	section 897(h	LAW
ftr-305	442	2	reit	PERSON
ftr-305	442	3	2013	DATE
ftr-305	442	4	23	CARDINAL
ftr-305	442	5	reit	ORG
ftr-305	442	6	usrp	GPE
ftr-305	444	1	two	CARDINAL
ftr-305	445	1	first	ORDINAL
ftr-305	445	2	u.s.	GPE
ftr-305	445	3	the last five years	DATE
ftr-305	445	4	no more than 5 percent	PERCENT
ftr-305	445	5	second	ORDINAL
ftr-305	445	6	the five years	DATE
ftr-305	445	7	more than 50 percent	PERCENT
ftr-305	445	8	u.s.	GPE
ftr-305	446	1	rics	PERSON
ftr-305	447	1	a 5 percent	PERCENT
ftr-305	447	2	more than 50 percent	PERCENT
ftr-305	447	3	u.s.	GPE
ftr-305	447	4	less than 50 percent	PERCENT
ftr-305	447	5	interest.93	ORG
ftr-305	447	6	50 percent	PERCENT
ftr-305	447	7	the fiveyear period	DATE
ftr-305	447	8	ric	PERSON
ftr-305	448	1	section 3l1(b	LAW
ftr-305	449	1	91	CARDINAL
ftr-305	450	1	section 897(h)(5	DATE
ftr-305	450	2	ric	PERSON
ftr-305	450	3	thirty-day	DATE
ftr-305	450	4	sixty-one	CARDINAL
ftr-305	450	5	the first day	DATE
ftr-305	450	6	thirty-day	DATE
ftr-305	452	1	92	CARDINAL
ftr-305	454	1	two	CARDINAL
ftr-305	454	2	49	CARDINAL
ftr-305	455	1	93	CARDINAL
ftr-305	456	1	200923001	CARDINAL
ftr-305	456	2	feb. 26, 2009	DATE
ftr-305	457	1	seth j. entin	PERSON
ftr-305	457	2	irs	ORG
ftr-305	457	3	129	CARDINAL
ftr-305	457	4	215–22	CARDINAL
ftr-305	457	5	oct. 11, 2010	DATE
ftr-305	458	1	24	CARDINAL
ftr-305	458	2	florida	GPE
ftr-305	459	1	14:1	CARDINAL
ftr-305	459	2	u.s.	GPE
ftr-305	459	3	almost half	CARDINAL
ftr-305	460	1	u.s.	GPE
ftr-305	461	1	no 10 percent	PERCENT
ftr-305	461	2	interest).96	GPE
ftr-305	461	3	10 percent	PERCENT
ftr-305	463	1	94	CARDINAL
ftr-305	464	1	1.897-1(c)(1)(ii	CARDINAL
ftr-305	465	1	1.857-8	DATE
ftr-305	466	1	ric	PERSON
ftr-305	466	2	ric	PERSON
ftr-305	466	3	ric	PERSON
ftr-305	467	1	56	CARDINAL
ftr-305	467	2	95	CARDINAL
ftr-305	468	1	u.s.	GPE
ftr-305	468	2	10 percent	PERCENT
ftr-305	469	1	96	CARDINAL
ftr-305	470	1	section 1.871-14(g)(3	LAW
ftr-305	471	1	10 percent	PERCENT
ftr-305	474	1	2013	DATE
ftr-305	474	2	25	CARDINAL
ftr-305	474	3	disagreement.97	ORG
ftr-305	476	1	usrphc	GPE
ftr-305	476	2	u.s.	GPE
ftr-305	477	1	2007-55	DATE
ftr-305	477	2	irs	ORG
ftr-305	477	3	section 897(h)(1	LAW
ftr-305	478	1	5 percent	PERCENT
ftr-305	479	1	irs	ORG
ftr-305	479	2	97	CARDINAL
ftr-305	480	1	1	CARDINAL
ftr-305	480	2	2	CARDINAL
ftr-305	480	3	3	CARDINAL
ftr-305	480	4	4	CARDINAL
ftr-305	481	1	elaine platt	PERSON
ftr-305	481	2	u.s.	GPE
ftr-305	481	3	31	CARDINAL
ftr-305	481	4	int’l 147–57	GPE
ftr-305	481	5	july 14, 2003	DATE
ftr-305	482	1	hereinafter platt	PERSON
ftr-305	482	2	stanley l. blend	PERSON
ftr-305	482	3	aba	ORG
ftr-305	482	4	2008	DATE
ftr-305	482	5	114-23	CARDINAL
ftr-305	482	6	june 12, 2008	DATE
ftr-305	483	1	aba	ORG
ftr-305	484	1	98	CARDINAL
ftr-305	485	1	9016021	CARDINAL
ftr-305	485	2	jan. 18, 1990	DATE
ftr-305	485	3	two	CARDINAL
ftr-305	485	4	200453008	DATE
ftr-305	485	5	sept. 27, 2004	DATE
ftr-305	486	1	99	CARDINAL
ftr-305	486	2	2007-2	DATE
ftr-305	486	3	13	CARDINAL
ftr-305	487	1	301	CARDINAL
ftr-305	487	2	302	CARDINAL
ftr-305	487	3	332	CARDINAL
ftr-305	487	4	332	CARDINAL
ftr-305	488	1	26	CARDINAL
ftr-305	488	2	florida	GPE
ftr-305	489	1	14:1	CARDINAL
ftr-305	489	2	5 percent	PERCENT
ftr-305	489	3	the national association of real estate investment trusts	ORG
ftr-305	491	1	100	CARDINAL
ftr-305	493	1	2008-03	DATE
ftr-305	493	2	feb. 15, 2008	DATE
ftr-305	493	3	section 331	LAW
ftr-305	494	1	101	CARDINAL
ftr-305	496	1	ric	PERSON
ftr-305	496	2	the 5 percent	PERCENT
ftr-305	497	1	102	CARDINAL
ftr-305	498	1	jeffrey d. deboer	PERSON
ftr-305	498	2	2012	DATE
ftr-305	498	3	114-13	CARDINAL
ftr-305	498	4	june 13, 2012	DATE
ftr-305	499	1	103	CARDINAL
ftr-305	500	1	2007-55	DATE
ftr-305	500	2	section 892	LAW
ftr-305	502	1	benita warmbold	PERSON
ftr-305	502	2	canada	GPE
ftr-305	502	3	2008	DATE
ftr-305	502	4	215-10	CARDINAL
ftr-305	502	5	ng kok song	PERSON
ftr-305	502	6	2008	DATE
ftr-305	502	7	161-15	CARDINAL
ftr-305	502	8	aug. 19, 2008	DATE
ftr-305	502	9	roger robineau	PERSON
ftr-305	502	10	canadian	NORP
ftr-305	502	11	2008	DATE
ftr-305	502	12	248-20	CARDINAL
ftr-305	502	13	dec. 24, 2008	DATE
ftr-305	503	1	104	CARDINAL
ftr-305	504	1	kimberly s. blanchard	PERSON
ftr-305	504	2	112	CARDINAL
ftr-305	504	3	1071	CARDINAL
ftr-305	504	4	1072	DATE
ftr-305	504	5	sept. 18, 2006	DATE
ftr-305	505	1	kimberly s. blanchard	PERSON
ftr-305	505	2	2007-55	DATE
ftr-305	505	3	36	CARDINAL
ftr-305	505	4	mgm’t	CARDINAL
ftr-305	505	5	381	CARDINAL
ftr-305	505	6	381	CARDINAL
ftr-305	505	7	2007	DATE
ftr-305	506	1	robert hanson	PERSON
ftr-305	506	2	ernst & young	ORG
ftr-305	506	3	2007	DATE
ftr-305	506	4	225-11	CARDINAL
ftr-305	506	5	nov. 21, 2007	DATE
ftr-305	506	6	2007-55	DATE
ftr-305	507	1	2013	DATE
ftr-305	507	2	27	CARDINAL
ftr-305	508	1	rics	PERSON
ftr-305	508	2	u.s.	GPE
ftr-305	508	3	1940	DATE
ftr-305	510	1	rics	PERSON
ftr-305	511	1	rics	PERSON
ftr-305	511	2	50 percent	PERCENT
ftr-305	511	3	a 5 percent	PERCENT
ftr-305	511	4	2004	DATE
ftr-305	511	5	usrp	ORG
ftr-305	511	6	5 percent	PERCENT
ftr-305	511	7	105	CARDINAL
ftr-305	512	1	aba	PERSON
ftr-305	512	2	97	CARDINAL
ftr-305	512	3	2007-55	DATE
ftr-305	512	4	tony edwards	PERSON
ftr-305	512	5	nareit	PERSON
ftr-305	512	6	irs	ORG
ftr-305	512	7	2012	DATE
ftr-305	512	8	95-23	CARDINAL
ftr-305	512	9	2007-55	DATE
ftr-305	513	1	106	CARDINAL
ftr-305	518	1	107	CARDINAL
ftr-305	519	1	86	CARDINAL
ftr-305	520	1	the end of 2011	DATE
ftr-305	521	1	108	CARDINAL
ftr-305	522	1	reit funds	ORG
ftr-305	523	1	feb. 3, 2013	DATE
ftr-305	524	1	109	CARDINAL
ftr-305	526	1	28	CARDINAL
ftr-305	526	2	florida	GPE
ftr-305	528	1	14:1	CARDINAL
ftr-305	528	2	rics	PERSON
ftr-305	528	3	ric shares.111	PERSON
ftr-305	529	1	30 percent to 15 percent	PERCENT
ftr-305	531	1	5 percent	PERCENT
ftr-305	532	1	usrp	ORG
ftr-305	533	1	1936	DATE
ftr-305	533	2	1960	DATE
ftr-305	534	1	5 percent	PERCENT
ftr-305	534	2	110	CARDINAL
ftr-305	537	1	111	CARDINAL
ftr-305	539	1	112	CARDINAL
ftr-305	541	1	113	CARDINAL
ftr-305	543	1	114	CARDINAL
ftr-305	544	1	1445	CARDINAL
ftr-305	544	2	1446	CARDINAL
ftr-305	545	1	2013	DATE
ftr-305	545	2	29	CARDINAL
ftr-305	546	1	1980	DATE
ftr-305	546	2	2004	DATE
ftr-305	546	3	1960	DATE
ftr-305	547	1	the united states	GPE
ftr-305	547	2	section 1446	LAW
ftr-305	547	3	section 1445	LAW
ftr-305	548	1	the united states	GPE
ftr-305	549	1	u.s.	GPE
ftr-305	552	1	doctrine115	GPE
ftr-305	552	2	usrp	ORG
ftr-305	552	3	one	CARDINAL
ftr-305	552	4	u.s.	GPE
ftr-305	552	5	one	CARDINAL
ftr-305	553	1	u.s.	GPE
ftr-305	553	2	115	CARDINAL
ftr-305	554	1	supra	PERSON
ftr-305	554	2	31	CARDINAL
ftr-305	555	1	116	CARDINAL
ftr-305	556	1	cynthia blum	PERSON
ftr-305	556	2	the united states	GPE
ftr-305	556	3	7 va	GPE
ftr-305	557	1	583	CARDINAL
ftr-305	557	2	1988	DATE
ftr-305	557	3	alan l. feld	PERSON
ftr-305	557	4	35	CARDINAL
ftr-305	557	5	607	CARDINAL
ftr-305	557	6	11, 1987	DATE
ftr-305	557	7	kaplan	ORG
ftr-305	557	8	3	CARDINAL
ftr-305	557	9	117	CARDINAL
ftr-305	558	1	one	CARDINAL
ftr-305	560	1	897(e)(1	CARDINAL
ftr-305	561	1	118	CARDINAL
ftr-305	562	1	less than $50 million	MONEY
ftr-305	563	1	supra	PERSON
ftr-305	564	1	5	CARDINAL
ftr-305	564	2	30	CARDINAL
ftr-305	564	3	florida	GPE
ftr-305	565	1	14:1	CARDINAL
ftr-305	566	1	first	ORDINAL
ftr-305	567	1	15 percent	PERCENT
ftr-305	567	2	u.s.	GPE
ftr-305	567	3	usrp	GPE
ftr-305	569	1	u.s.	GPE
ftr-305	572	1	section 351	LAW
ftr-305	572	2	section 367	LAW
ftr-305	573	1	the last ten years	DATE
ftr-305	573	2	119	CARDINAL
ftr-305	574	1	3	CARDINAL
ftr-305	574	2	301	CARDINAL
ftr-305	575	1	120	CARDINAL
ftr-305	577	1	121	CARDINAL
ftr-305	578	1	section 897(d	LAW
ftr-305	579	1	section 897(j	LAW
ftr-305	580	1	122	CARDINAL
ftr-305	580	2	56	CARDINAL
ftr-305	580	3	2013	DATE
ftr-305	580	4	31	CARDINAL
ftr-305	583	1	1980	DATE
ftr-305	583	2	u.s.	GPE
ftr-305	587	1	one	CARDINAL
ftr-305	589	1	one	CARDINAL
ftr-305	590	1	u.s.	GPE
ftr-305	590	2	u.s.	GPE
ftr-305	590	3	1960	DATE
ftr-305	590	4	today	DATE
ftr-305	591	1	100	CARDINAL
ftr-305	591	2	u.s.	GPE
ftr-305	593	1	kimberly s. blanchard	PERSON
ftr-305	593	2	the 21st century	DATE
ftr-305	594	1	1.897-5t(c	CARDINAL
ftr-305	594	2	36	CARDINAL
ftr-305	594	3	mgm’t	PRODUCT
ftr-305	594	4	int’l	PRODUCT
ftr-305	595	1	j. 520	PERSON
ftr-305	595	2	2007	DATE
ftr-305	596	1	123	CARDINAL
ftr-305	599	1	96-1479	CARDINAL
ftr-305	599	2	188	CARDINAL
ftr-305	599	3	1979	DATE
ftr-305	600	1	u.s.	GPE
ftr-305	601	1	124	CARDINAL
ftr-305	602	1	3	CARDINAL
ftr-305	602	2	300	CARDINAL
ftr-305	603	1	125	CARDINAL
ftr-305	605	1	100	CARDINAL
ftr-305	606	1	32	CARDINAL
ftr-305	606	2	florida	GPE
ftr-305	607	1	14:1	CARDINAL
ftr-305	607	2	one	CARDINAL
ftr-305	607	3	today	DATE
ftr-305	609	1	the years	DATE
ftr-305	609	2	u.s.	GPE
ftr-305	610	1	126	CARDINAL
ftr-305	611	1	100	CARDINAL
ftr-305	611	2	reit funding	ORG
ftr-305	611	3	llc	GPE
ftr-305	611	4	http://www.reit-funding.com	ORG
ftr-305	611	5	feb. 3, 2013	DATE
ftr-305	611	6	third	ORDINAL
ftr-305	611	7	ten years ago	DATE
ftr-305	612	1	reit	PERSON
ftr-305	613	1	reit	ORG
ftr-305	614	1	grp.	PERSON
ftr-305	614	2	http://www.reitinvestmentgroup.com	ORG
ftr-305	614	3	feb. 3, 2013	DATE
ftr-305	615	1	127	CARDINAL
ftr-305	616	1	section 856(a)(6	LAW
ftr-305	617	1	128	CARDINAL
ftr-305	618	1	u.s.	GPE
ftr-305	618	2	2007-55	DATE
ftr-305	618	3	section 892	LAW
ftr-305	619	1	129	CARDINAL
ftr-305	623	1	treasury	ORG
ftr-305	623	2	97-21, 1997-1	DATE
ftr-305	623	3	407	CARDINAL
ftr-305	624	1	irs	ORG
ftr-305	625	1	130	CARDINAL
ftr-305	626	1	autozone	ORG
ftr-305	626	2	kentucky	GPE
ftr-305	626	3	louisiana	GPE
ftr-305	627	1	kentucky	GPE
ftr-305	627	2	autozone	ORG
ftr-305	627	3	dev. corp.	ORG
ftr-305	627	4	2007	DATE
ftr-305	629	1	1130	CARDINAL
ftr-305	631	1	oct. 12, 2007	DATE
ftr-305	632	1	autozone	ORG
ftr-305	632	2	inc.	ORG
ftr-305	633	1	2d 784	CARDINAL
ftr-305	633	2	la	GPE
ftr-305	633	3	2005	DATE
ftr-305	635	1	782	CARDINAL
ftr-305	635	2	558	CARDINAL
ftr-305	635	3	2010	DATE
ftr-305	636	1	minnesota	GPE
ftr-305	637	1	bankboston corp.	ORG
ftr-305	637	2	861	CARDINAL
ftr-305	637	3	2007	DATE
ftr-305	639	1	2013	DATE
ftr-305	639	2	33	CARDINAL
ftr-305	639	3	today	DATE
ftr-305	639	4	u.s.	GPE
ftr-305	640	1	1999	DATE
ftr-305	640	2	subsidiary;133	PRODUCT
ftr-305	641	1	usrp	GPE
ftr-305	641	2	131	CARDINAL
ftr-305	642	1	rayonier inc.	ORG
ftr-305	643	1	american	NORP
ftr-305	643	2	penn national gaming	ORG
ftr-305	643	3	iron mountain inc.	ORG
ftr-305	644	1	gaylord entertainment	ORG
ftr-305	644	2	america	GPE
ftr-305	645	1	amy s. elliott	PERSON
ftr-305	645	2	2012	DATE
ftr-305	645	3	219-1	CARDINAL
ftr-305	645	4	nov. 13, 2012	DATE
ftr-305	646	1	132	CARDINAL
ftr-305	647	1	201250003	DATE
ftr-305	647	2	dec. 14, 2012	DATE
ftr-305	647	3	section 7704(d	LAW
ftr-305	647	4	section 856	LAW
ftr-305	648	1	133	CARDINAL
ftr-305	649	1	more than 25 percent	PERCENT
ftr-305	651	1	134	CARDINAL
ftr-305	652	1	1.856-3(d	CARDINAL
ftr-305	654	1	75-424	CARDINAL
ftr-305	654	2	1975-2	DATE
ftr-305	654	3	269	CARDINAL
ftr-305	655	1	73-425	CARDINAL
ftr-305	655	2	1973-2	DATE
ftr-305	655	3	222	CARDINAL
ftr-305	656	1	71-220	CARDINAL
ftr-305	656	2	1971-1	DATE
ftr-305	656	3	210	CARDINAL
ftr-305	658	1	69-94	CARDINAL
ftr-305	658	2	1969-1	DATE
ftr-305	658	3	189	CARDINAL
ftr-305	658	4	135	CARDINAL
ftr-305	661	1	34	CARDINAL
ftr-305	661	2	florida	GPE
ftr-305	662	1	14:1	CARDINAL
ftr-305	662	2	usrp	GPE
ftr-305	663	1	usrp	GPE
ftr-305	664	1	usrp	GPE
ftr-305	666	1	u.s.	GPE
ftr-305	670	1	136	CARDINAL
ftr-305	671	1	5 percent	PERCENT
ftr-305	671	2	u.s.	GPE
ftr-305	671	3	u.s.	GPE
ftr-305	672	1	137	CARDINAL
ftr-305	674	1	2013	DATE
ftr-305	674	2	35	CARDINAL
ftr-305	677	1	u.s.	GPE
ftr-305	677	2	u.s.	GPE
ftr-305	678	1	100	CARDINAL
ftr-305	680	1	first	ORDINAL
ftr-305	683	1	5 percent	PERCENT
ftr-305	685	1	section 1446	LAW
ftr-305	685	2	the united states	GPE
ftr-305	687	1	section 897	LAW
ftr-305	688	1	first	ORDINAL
ftr-305	689	1	36	CARDINAL
ftr-305	689	2	florida	GPE
ftr-305	690	1	14:1	CARDINAL
ftr-305	691	1	1	CARDINAL
ftr-305	691	2	2	CARDINAL
ftr-305	691	3	3	CARDINAL
ftr-305	691	4	4	CARDINAL
ftr-305	696	1	u.s.	GPE
ftr-305	696	2	138	CARDINAL
ftr-305	697	1	3	CARDINAL
ftr-305	697	2	304	CARDINAL
ftr-305	697	3	u.s.	GPE
ftr-305	698	1	139	CARDINAL
ftr-305	700	1	140	CARDINAL
ftr-305	701	1	1.897-1(d)(2)(i	CARDINAL
ftr-305	702	1	141	CARDINAL
ftr-305	703	1	1.897-1(d)(3)(d	CARDINAL
ftr-305	704	1	142	CARDINAL
ftr-305	706	1	2008-31	DATE
ftr-305	706	2	1180	CARDINAL
ftr-305	706	3	section 897	LAW
ftr-305	707	1	143	CARDINAL
ftr-305	708	1	865	CARDINAL
ftr-305	708	2	988	CARDINAL
ftr-305	709	1	1.861-7	DATE
ftr-305	709	2	144	CARDINAL
ftr-305	711	1	2013	DATE
ftr-305	711	2	37	CARDINAL
ftr-305	712	1	u.s.	GPE
ftr-305	712	2	oecd	ORG
ftr-305	713	1	the united states	GPE
ftr-305	713	2	persons”147	PERSON
ftr-305	713	3	one year	DATE
ftr-305	714	1	u.s.	GPE
ftr-305	714	2	u.s.	GPE
ftr-305	714	3	u.s.	GPE
ftr-305	716	1	145	CARDINAL
ftr-305	718	1	897(c)(1)(a)(ii	CARDINAL
ftr-305	719	1	146	CARDINAL
ftr-305	721	1	147	CARDINAL
ftr-305	722	1	1.897-1(b)(4)(i	CARDINAL
ftr-305	723	1	148	CARDINAL
ftr-305	724	1	1.897-1(b)(4)(ii	CARDINAL
ftr-305	725	1	149	CARDINAL
ftr-305	726	1	the united states	GPE
ftr-305	727	1	u.s.	GPE
ftr-305	729	1	1.871-10(b	DATE
ftr-305	730	1	38	CARDINAL
ftr-305	730	2	florida	GPE
ftr-305	731	1	14:1	CARDINAL
ftr-305	732	1	u.s.	GPE
ftr-305	734	1	30 percent	PERCENT
ftr-305	734	2	u.s.	GPE
ftr-305	734	3	business.150	PRODUCT
ftr-305	735	1	u.s.	GPE
ftr-305	735	2	usrp	GPE
ftr-305	736	1	30 percent	PERCENT
ftr-305	736	2	u.s.	GPE
ftr-305	737	1	the 30 percent	PERCENT
ftr-305	737	2	u.s.	GPE
ftr-305	737	3	zero	CARDINAL
ftr-305	737	4	15 percent	PERCENT
ftr-305	737	5	10 percent	PERCENT
ftr-305	737	6	5 percent	PERCENT
ftr-305	737	7	10 percent	PERCENT
ftr-305	737	8	10 percent	PERCENT
ftr-305	737	9	u.s.	GPE
ftr-305	737	10	15 percent	PERCENT
ftr-305	737	11	150	CARDINAL
ftr-305	739	1	3	CARDINAL
ftr-305	739	2	311	CARDINAL
ftr-305	740	1	151	CARDINAL
ftr-305	741	1	platt, cross-border transactions	ORG
ftr-305	741	2	97	CARDINAL
ftr-305	741	3	1996	DATE
ftr-305	741	4	a 5 percent	PERCENT
ftr-305	741	5	15 percent	PERCENT
ftr-305	741	6	that year	DATE
ftr-305	741	7	5 percent	PERCENT
ftr-305	741	8	15 percent	PERCENT
ftr-305	742	1	152	CARDINAL
ftr-305	743	1	article 10 of the united states-australia treaty	LAW
ftr-305	743	2	15 percent	PERCENT
ftr-305	743	3	australian	NORP
ftr-305	743	4	5 percent	PERCENT
ftr-305	743	5	2013	DATE
ftr-305	743	6	39	CARDINAL
ftr-305	743	7	5 percent	PERCENT
ftr-305	743	8	15 percent	PERCENT
ftr-305	743	9	oecd	ORG
ftr-305	744	1	1982	DATE
ftr-305	744	2	aug. 6, 1982	DATE
ftr-305	744	3	http://www.irs.gov/businesses/international-businesses/ australia	ORG
ftr-305	745	1	article 10 of the united states-netherlands treaty	LAW
ftr-305	745	2	15 percent	PERCENT
ftr-305	746	1	1992	DATE
ftr-305	746	2	u.s.-neth.	GPE
ftr-305	746	3	dec. 18, 1992	DATE
ftr-305	746	4	153	CARDINAL
ftr-305	747	1	the treasury department’s	ORG
ftr-305	747	2	article 10 of the 2006	LAW
ftr-305	749	1	u.s.	GPE
ftr-305	750	1	u.s.	GPE
ftr-305	750	2	u.s.	GPE
ftr-305	750	3	30 percent	PERCENT
ftr-305	751	1	u.s.	GPE
ftr-305	752	1	4	CARDINAL
ftr-305	754	1	4	CARDINAL
ftr-305	754	2	15 percent	PERCENT
ftr-305	755	1	u.s. dep’t	PERSON
ftr-305	755	2	treasury	ORG
ftr-305	755	3	united states model technical	ORG
ftr-305	755	4	the united states	GPE
ftr-305	755	5	november 15, 2006	DATE
ftr-305	755	6	36	DATE
ftr-305	755	7	nov. 15, 2006	DATE
ftr-305	755	8	154	CARDINAL
ftr-305	756	1	july 2008	DATE
ftr-305	756	2	oecd	ORG
ftr-305	756	3	reit	PERSON
ftr-305	757	1	the 15 percent	PERCENT
ftr-305	757	2	at least 10 percent	PERCENT
ftr-305	759	1	10	CARDINAL
ftr-305	759	2	67.4	CARDINAL
ftr-305	759	3	july 17, 2008	DATE
ftr-305	760	1	article 13	LAW
ftr-305	761	1	40	CARDINAL
ftr-305	761	2	florida	GPE
ftr-305	762	1	14:1	CARDINAL
ftr-305	763	1	the united states	GPE
ftr-305	763	2	u.s.	GPE
ftr-305	763	3	30 percent	PERCENT
ftr-305	764	1	15	CARDINAL
ftr-305	764	2	u.s.	GPE
ftr-305	766	1	u.s.	GPE
ftr-305	766	2	u.s.	GPE
ftr-305	767	1	u.s.	GPE
ftr-305	767	2	the united states,156	ORG
ftr-305	767	3	the united states	GPE
ftr-305	767	4	u.s.	GPE
ftr-305	768	1	article 13	LAW
ftr-305	768	2	more than 50 percent	PERCENT
ftr-305	769	1	d.	NORP
ftr-305	770	1	13	CARDINAL
ftr-305	770	2	28.3	CARDINAL
ftr-305	771	1	july 2010	DATE
ftr-305	771	2	oecd	ORG
ftr-305	772	1	2008	DATE
ftr-305	773	1	d.	NORP
ftr-305	774	1	10	CARDINAL
ftr-305	774	2	67.1	CARDINAL
ftr-305	775	1	155	CARDINAL
ftr-305	776	1	the united states	GPE
ftr-305	776	2	united kingdom	GPE
ftr-305	776	3	30	CARDINAL
ftr-305	776	4	26	CARDINAL
ftr-305	776	5	1958	DATE
ftr-305	777	1	156	CARDINAL
ftr-305	778	1	edward d. kleinbard	PERSON
ftr-305	778	2	132	CARDINAL
ftr-305	778	3	1021–42	CARDINAL
ftr-305	778	4	sept. 5, 2011	DATE
ftr-305	778	5	edward d. kleinbard	PERSON
ftr-305	778	6	2	CARDINAL
ftr-305	778	7	136	CARDINAL
ftr-305	778	8	1431–48	CARDINAL
ftr-305	778	9	sept. 17, 2012	DATE
ftr-305	779	1	157	CARDINAL
ftr-305	780	1	bret wells	PERSON
ftr-305	780	2	127	CARDINAL
ftr-305	780	3	1345	DATE
ftr-305	780	4	june 21, 2010	DATE
ftr-305	781	1	2013	DATE
ftr-305	781	2	41	CARDINAL
ftr-305	782	1	the house of representatives	ORG
ftr-305	782	2	september	DATE
ftr-305	782	3	2011.158	CARDINAL
ftr-305	782	4	four	CARDINAL
ftr-305	783	1	first	ORDINAL
ftr-305	783	2	5 percent to 10 percent	PERCENT
ftr-305	783	3	5 percent to 10 percent	PERCENT
ftr-305	783	4	united states	ORG
ftr-305	784	1	the 30 percent	PERCENT
ftr-305	785	1	5 percent	PERCENT
ftr-305	786	1	second	ORDINAL
ftr-305	786	2	2007-55	DATE
ftr-305	786	3	10 percent	PERCENT
ftr-305	787	1	third	ORDINAL
ftr-305	787	2	u.s.	GPE
ftr-305	787	3	less than 5 percent	PERCENT
ftr-305	787	4	the united states	GPE
ftr-305	787	5	u.s.	GPE
ftr-305	787	6	u.s.	GPE
ftr-305	787	7	u.s.	GPE
ftr-305	787	8	158	CARDINAL
ftr-305	788	1	2989	CARDINAL
ftr-305	788	2	112th	CARDINAL
ftr-305	789	1	1st	ORDINAL
ftr-305	790	1	2011	DATE
ftr-305	791	1	senate	ORG
ftr-305	791	2	2011	DATE
ftr-305	792	1	house	ORG
ftr-305	792	2	2010	DATE
ftr-305	792	3	july of that year	DATE
ftr-305	793	1	jcx-4110	GPE
ftr-305	793	2	2010	DATE
ftr-305	793	3	2010	DATE
ftr-305	794	1	jeffrey d. deboer	PERSON
ftr-305	794	2	june 23, 2011	DATE
ftr-305	795	1	5 percent to 10 percent	PERCENT
ftr-305	795	2	u.s.	GPE
ftr-305	795	3	2007-55	DATE
ftr-305	796	1	42	CARDINAL
ftr-305	796	2	florida	GPE
ftr-305	797	1	14:1	CARDINAL
ftr-305	799	1	australian	NORP
ftr-305	799	2	10 percent	PERCENT
ftr-305	800	1	the 30 percent	PERCENT
ftr-305	801	1	australian	NORP
ftr-305	801	2	10 percent	PERCENT
ftr-305	802	1	2011	DATE
ftr-305	803	1	u.s.	GPE
ftr-305	807	1	2007-55	DATE
ftr-305	807	2	u.s.	GPE
ftr-305	808	1	australian	NORP
ftr-305	808	2	the united states	GPE
ftr-305	809	1	2010159	DATE
ftr-305	809	2	section 331	LAW
ftr-305	809	3	30 percent	PERCENT
ftr-305	809	4	reit	PERSON
ftr-305	810	1	159	CARDINAL
ftr-305	811	1	4539	DATE
ftr-305	811	2	111th	NORP
ftr-305	811	3	2d	DATE
ftr-305	812	1	2010	DATE
ftr-305	813	1	2013	DATE
ftr-305	813	2	43	CARDINAL
ftr-305	814	1	the 30 percent	PERCENT
ftr-305	816	1	160	CARDINAL
ftr-305	816	2	at least 90 percent	PERCENT
ftr-305	819	1	44	DATE
ftr-305	819	2	florida	GPE
ftr-305	820	1	14:1	CARDINAL
ftr-305	820	2	one	CARDINAL
ftr-305	821	1	u.s.	GPE