id	sid	eid	entity	type
ftr-311	1	1	florida	GPE
ftr-311	1	2	florida	GPE
ftr-311	1	3	14 2013	DATE
ftr-311	1	4	7 275	CARDINAL
ftr-311	1	5	ellen p.	PERSON
ftr-311	1	6	275 ii	QUANTITY
ftr-311	2	1	278 iii	QUANTITY
ftr-311	3	1	286	CARDINAL
ftr-311	3	2	297	CARDINAL
ftr-311	5	1	307	CARDINAL
ftr-311	5	2	i. introduction	PERSON
ftr-311	5	3	may 2012	DATE
ftr-311	5	4	two	CARDINAL
ftr-311	6	1	mohamed v. commissioner,1	PERSON
ftr-311	6	2	2003	DATE
ftr-311	6	3	2004	DATE
ftr-311	6	4	more than $15 million	MONEY
ftr-311	8	1	at least $20,000	MONEY
ftr-311	11	1	section 1.170a-13(c)(5)(iv)(a	LAW
ftr-311	11	2	john e. anderson	PERSON
ftr-311	11	3	loyola	GPE
ftr-311	12	1	1	CARDINAL
ftr-311	12	2	103	CARDINAL
ftr-311	12	3	cch) 1814	ORG
ftr-311	12	4	t.c.	GPE
ftr-311	12	5	¶ 2012-152	DATE
ftr-311	12	6	2	CARDINAL
ftr-311	12	7	1986	DATE
ftr-311	13	1	276	CARDINAL
ftr-311	13	2	florida	GPE
ftr-311	14	1	14:7	CARDINAL
ftr-311	17	1	congress	ORG
ftr-311	17	2	less than two weeks earlier	DATE
ftr-311	17	3	durden v. commissioner,4	PERSON
ftr-311	17	4	2007	DATE
ftr-311	17	5	more than $25,000	MONEY
ftr-311	18	1	section 1.170a13(f)(2	LAW
ftr-311	18	2	250	MONEY
ftr-311	19	1	2009	DATE
ftr-311	19	2	3	CARDINAL
ftr-311	19	3	mohamed	PERSON
ftr-311	19	4	103	CARDINAL
ftr-311	19	5	cch	PERSON
ftr-311	19	6	1820	DATE
ftr-311	20	1	4	CARDINAL
ftr-311	20	2	103	CARDINAL
ftr-311	20	3	1762	DATE
ftr-311	20	4	t.c.	GPE
ftr-311	20	5	¶ 2012-140	DATE
ftr-311	20	6	5	CARDINAL
ftr-311	21	1	250	MONEY
ftr-311	27	1	1	CARDINAL
ftr-311	27	2	the taxable year	DATE
ftr-311	27	3	2	CARDINAL
ftr-311	27	4	the year	DATE
ftr-311	34	1	january 1 of year 2	DATE
ftr-311	34	2	year 1	DATE
ftr-311	34	3	1 or year 2	DATE
ftr-311	34	4	the year	DATE
ftr-311	34	5	los angeles	GPE
ftr-311	34	6	howard berger	PERSON
ftr-311	35	1	berger	PERSON
ftr-311	35	2	2013	DATE
ftr-311	35	3	277	CARDINAL
ftr-311	36	1	mohamed	GPE
ftr-311	36	2	durden	PERSON
ftr-311	39	1	two	CARDINAL
ftr-311	43	1	june 2004	DATE
ftr-311	43	2	congress	ORG
ftr-311	44	1	two	CARDINAL
ftr-311	45	1	first	ORDINAL
ftr-311	46	1	second	ORDINAL
ftr-311	46	2	the internal revenue service	ORG
ftr-311	46	3	third	ORDINAL
ftr-311	47	1	third	ORDINAL
ftr-311	49	1	kurt orzeck	PERSON
ftr-311	49	2	santa monica	GPE
ftr-311	49	3	santa monica	GPE
ftr-311	49	4	sept. 20, 2011	DATE
ftr-311	51	1	6	CARDINAL
ftr-311	51	2	durden	PERSON
ftr-311	51	3	103	CARDINAL
ftr-311	51	4	1762	DATE
ftr-311	52	1	american	NORP
ftr-311	52	2	2004	DATE
ftr-311	55	1	108	CARDINAL
ftr-311	55	2	883	CARDINAL
ftr-311	55	3	118	CARDINAL
ftr-311	56	1	1418	CARDINAL
ftr-311	56	2	1631	CARDINAL
ftr-311	57	1	170(f)(11)(a)(ii)(ii	CARDINAL
ftr-311	58	1	278	CARDINAL
ftr-311	58	2	florida	GPE
ftr-311	59	1	14:7	CARDINAL
ftr-311	65	1	two	CARDINAL
ftr-311	65	2	first	ORDINAL
ftr-311	65	3	second	ORDINAL
ftr-311	65	4	third	ORDINAL
ftr-311	67	1	fiscal year 2013	DATE
ftr-311	67	2	$41.8 billion	MONEY
ftr-311	67	3	fiscal years 2013	DATE
ftr-311	67	4	2017	DATE
ftr-311	67	5	$238.8 billion.9	MONEY
ftr-311	67	6	ten tax expenditures.10 8	QUANTITY
ftr-311	68	1	celia roady	PERSON
ftr-311	69	1	9	CARDINAL
ftr-311	69	2	fiscal years	DATE
ftr-311	69	3	13	CARDINAL
ftr-311	69	4	1	CARDINAL
ftr-311	69	5	feb. 1, 2013	DATE
ftr-311	70	1	10	CARDINAL
ftr-311	71	1	ten	CARDINAL
ftr-311	71	2	annual	DATE
ftr-311	71	3	jan. 12, 2010	DATE
ftr-311	73	1	feb. 2013	DATE
ftr-311	73	2	https://www.jct.gov/publications.html?func=select&id=5	GPE
ftr-311	73	3	2013	DATE
ftr-311	73	4	279	CARDINAL
ftr-311	73	5	the united states	GPE
ftr-311	74	1	2011	DATE
ftr-311	74	2	great britain	GPE
ftr-311	74	3	the united states	GPE
ftr-311	74	4	first	ORDINAL
ftr-311	74	5	treasury	ORG
ftr-311	75	1	treasury	ORG
ftr-311	75	2	treasury	ORG
ftr-311	78	1	2010	DATE
ftr-311	78	2	11	CARDINAL
ftr-311	79	1	c. eugene steuerle	PERSON
ftr-311	79	2	martin a. sullivan	PERSON
ftr-311	79	3	12	CARDINAL
ftr-311	80	1	399	CARDINAL
ftr-311	80	2	403	CARDINAL
ftr-311	80	3	1995	DATE
ftr-311	82	1	william d. andrews	PERSON
ftr-311	82	2	86	CARDINAL
ftr-311	83	1	l. rev	PERSON
ftr-311	83	2	309	CARDINAL
ftr-311	83	3	1972	DATE
ftr-311	84	1	robert j. shiller	PERSON
ftr-311	84	2	yale university	ORG
ftr-311	84	3	the new york times	ORG
ftr-311	85	1	robert j. shiller	PERSON
ftr-311	85	2	n.y.	GPE
ftr-311	85	3	dec. 15, 2012	DATE
ftr-311	85	4	bu 7	FAC
ftr-311	86	1	12	CARDINAL
ftr-311	87	1	2011	DATE
ftr-311	87	2	11	CARDINAL
ftr-311	87	3	dec. 2011	DATE
ftr-311	88	1	2012	DATE
ftr-311	88	2	the united states	GPE
ftr-311	88	3	fifth	ORDINAL
ftr-311	89	1	2012	DATE
ftr-311	89	2	13	CARDINAL
ftr-311	89	3	dec. 2012	DATE
ftr-311	90	1	13	CARDINAL
ftr-311	91	1	ellen p. aprill	PERSON
ftr-311	91	2	42	CARDINAL
ftr-311	91	3	l. rev	PERSON
ftr-311	91	4	843	CARDINAL
ftr-311	91	5	856–60	DATE
ftr-311	91	6	2001	DATE
ftr-311	91	7	ilan benshalom	PERSON
ftr-311	91	8	84	CARDINAL
ftr-311	92	1	1047	CARDINAL
ftr-311	92	2	1059–61	DATE
ftr-311	92	3	2009	DATE
ftr-311	92	4	lilian v. faulhaber	PERSON
ftr-311	92	5	92	CARDINAL
ftr-311	92	6	l. rev	PERSON
ftr-311	92	7	1307	DATE
ftr-311	92	8	1334	DATE
ftr-311	92	9	1339	DATE
ftr-311	92	10	2012	DATE
ftr-311	93	1	brian galle	PERSON
ftr-311	93	2	53	CARDINAL
ftr-311	93	3	mary l. rev	PERSON
ftr-311	93	4	777	CARDINAL
ftr-311	93	5	821	CARDINAL
ftr-311	93	6	831–33	CARDINAL
ftr-311	93	7	2012	DATE
ftr-311	93	8	david e. pozen	PERSON
ftr-311	93	9	39	CARDINAL
ftr-311	93	10	conn	GPE
ftr-311	93	11	l. rev	PERSON
ftr-311	94	1	531–57	CARDINAL
ftr-311	94	2	2006	DATE
ftr-311	95	1	galle	ORG
ftr-311	95	2	miranda fleischer	PERSON
ftr-311	96	1	miranda perry fleischer	PERSON
ftr-311	96	2	91	CARDINAL
ftr-311	96	3	l. rev	PERSON
ftr-311	96	4	601	CARDINAL
ftr-311	96	5	2011	DATE
ftr-311	96	6	miranda p. fleischer	PERSON
ftr-311	96	7	87	CARDINAL
ftr-311	97	1	l. rev	PERSON
ftr-311	98	1	505	CARDINAL
ftr-311	98	2	2010	DATE
ftr-311	99	1	280	CARDINAL
ftr-311	99	2	florida	GPE
ftr-311	100	1	14:7	CARDINAL
ftr-311	100	2	third	ORDINAL
ftr-311	102	1	only 34.4 percent	PERCENT
ftr-311	102	2	2010	DATE
ftr-311	102	3	1.5 percent	PERCENT
ftr-311	102	4	2009.16	CARDINAL
ftr-311	102	5	82 percent	PERCENT
ftr-311	103	1	2010	DATE
ftr-311	103	2	211.77	MONEY
ftr-311	103	3	the same year	DATE
ftr-311	103	4	irs	ORG
ftr-311	103	5	170.24	MONEY
ftr-311	103	6	$41.53 billion	MONEY
ftr-311	103	7	almost 20 percent	PERCENT
ftr-311	103	8	2010.20	CARDINAL
ftr-311	104	1	9	DATE
ftr-311	106	1	15	CARDINAL
ftr-311	107	1	11	CARDINAL
ftr-311	107	2	35	DATE
ftr-311	107	3	oct. 14, 2011	DATE
ftr-311	108	1	16	CARDINAL
ftr-311	108	2	14	CARDINAL
ftr-311	108	3	8	CARDINAL
ftr-311	108	4	17	CARDINAL
ftr-311	109	1	9	DATE
ftr-311	110	1	18	CARDINAL
ftr-311	111	1	usa 2011	DATE
ftr-311	111	2	annual	DATE
ftr-311	111	3	year 2010	DATE
ftr-311	111	4	giving usa foundation	ORG
ftr-311	111	5	indiana university	ORG
ftr-311	111	6	5	CARDINAL
ftr-311	111	7	june 2011	DATE
ftr-311	112	1	19	CARDINAL
ftr-311	112	2	14	CARDINAL
ftr-311	112	3	9	CARDINAL
ftr-311	112	4	20	CARDINAL
ftr-311	113	1	irs	ORG
ftr-311	113	2	2008	DATE
ftr-311	113	3	an estimated $56.4 billion	MONEY
ftr-311	114	1	37–39	CARDINAL
ftr-311	114	2	oct. 14, 2011	DATE
ftr-311	115	1	2010	DATE
ftr-311	115	2	$209.64 billion	MONEY
ftr-311	115	3	usa 2009	EVENT
ftr-311	115	4	$39.4 billion	MONEY
ftr-311	116	1	jcs-4-13	ORG
ftr-311	116	2	45–46	CARDINAL
ftr-311	116	3	feb. 11, 2013	DATE
ftr-311	117	1	2013	DATE
ftr-311	117	2	281	CARDINAL
ftr-311	120	1	john brooks	PERSON
ftr-311	122	1	1984	DATE
ftr-311	124	1	irs	ORG
ftr-311	124	2	mark w. everson	PERSON
ftr-311	124	3	senate	ORG
ftr-311	124	4	2005	DATE
ftr-311	124	5	2011	DATE
ftr-311	124	6	$217.79 billion	MONEY
ftr-311	124	7	2007	DATE
ftr-311	124	8	$233.11 billion	MONEY
ftr-311	127	1	john brooks	PERSON
ftr-311	129	1	john r. brooks ii	PERSON
ftr-311	129	2	2	CARDINAL
ftr-311	130	1	j. tax	PERSON
ftr-311	131	1	l. 203	PERSON
ftr-311	131	2	228	CARDINAL
ftr-311	131	3	2011	DATE
ftr-311	133	1	1981	DATE
ftr-311	134	1	1981	DATE
ftr-311	136	1	97	CARDINAL
ftr-311	136	2	95	CARDINAL
ftr-311	137	1	172	CARDINAL
ftr-311	137	2	1981	DATE
ftr-311	139	1	shiller	ORG
ftr-311	139	2	supra	PERSON
ftr-311	139	3	11	CARDINAL
ftr-311	139	4	15–17	CARDINAL
ftr-311	139	5	24, 2011	DATE
ftr-311	140	1	22	CARDINAL
ftr-311	140	2	brooks	PERSON
ftr-311	140	3	21	CARDINAL
ftr-311	140	4	231	CARDINAL
ftr-311	141	1	t]he	CARDINAL
ftr-311	142	1	230	CARDINAL
ftr-311	142	2	23	CARDINAL
ftr-311	143	1	1984	DATE
ftr-311	143	2	jcs-41-84	CARDINAL
ftr-311	143	3	504	CARDINAL
ftr-311	143	4	dec. 31, 1984	DATE
ftr-311	144	1	282	CARDINAL
ftr-311	144	2	florida	GPE
ftr-311	145	1	14:7	CARDINAL
ftr-311	147	1	annually	DATE
ftr-311	147	2	irs	ORG
ftr-311	147	3	dozen	CARDINAL
ftr-311	147	4	third	ORDINAL
ftr-311	148	1	leandra lederman	PERSON
ftr-311	148	2	third	ORDINAL
ftr-311	148	3	situations.26	CARDINAL
ftr-311	148	4	third	ORDINAL
ftr-311	149	1	only 1.2 percent	PERCENT
ftr-311	150	1	third	ORDINAL
ftr-311	150	2	4.5 percent	PERCENT
ftr-311	151	1	third	ORDINAL
ftr-311	151	2	8.6 percent	PERCENT
ftr-311	152	1	53.9	CARDINAL
ftr-311	152	2	third	ORDINAL
ftr-311	153	1	104	ORG
ftr-311	154	1	income.30	NORP
ftr-311	155	1	24	CARDINAL
ftr-311	156	1	109th	NORP
ftr-311	157	1	166	CARDINAL
ftr-311	157	2	2005	DATE
ftr-311	157	3	mark w. everson	PERSON
ftr-311	158	1	25	CARDINAL
ftr-311	159	1	22	CARDINAL
ftr-311	159	2	feb. 16, 2012	DATE
ftr-311	159	3	irs	ORG
ftr-311	159	4	for-2012	DATE
ftr-311	160	1	26	CARDINAL
ftr-311	160	2	leandra lederman	PERSON
ftr-311	160	3	third	ORDINAL
ftr-311	160	4	60	CARDINAL
ftr-311	161	1	l. rev	PERSON
ftr-311	161	2	695	CARDINAL
ftr-311	161	3	2007	DATE
ftr-311	163	1	27	CARDINAL
ftr-311	164	1	698	CARDINAL
ftr-311	164	2	charles p. rettig	PERSON
ftr-311	164	3	j. tax prac	PERSON
ftr-311	165	1	2006	DATE
ftr-311	165	2	15–16	CARDINAL
ftr-311	166	1	28	CARDINAL
ftr-311	167	1	26	CARDINAL
ftr-311	167	2	700	CARDINAL
ftr-311	167	3	29	CARDINAL
ftr-311	170	1	104	CARDINAL
ftr-311	170	2	2013	DATE
ftr-311	170	3	283	CARDINAL
ftr-311	171	1	third	ORDINAL
ftr-311	172	1	one	CARDINAL
ftr-311	173	1	third	ORDINAL
ftr-311	173	2	third	ORDINAL
ftr-311	174	1	everson	PERSON
ftr-311	174	2	third	ORDINAL
ftr-311	174	3	third	ORDINAL
ftr-311	174	4	u.s.	GPE
ftr-311	176	1	”34	ORG
ftr-311	177	1	250	MONEY
ftr-311	181	1	62	CARDINAL
ftr-311	181	2	32	CARDINAL
ftr-311	182	1	404(a)(5	CARDINAL
ftr-311	183	1	33	CARDINAL
ftr-311	184	1	26	CARDINAL
ftr-311	184	2	734	CARDINAL
ftr-311	185	1	34	CARDINAL
ftr-311	186	1	4-13	DATE
ftr-311	186	2	41	CARDINAL
ftr-311	186	3	feb. 11, 2013	DATE
ftr-311	187	1	35	CARDINAL
ftr-311	189	1	75	MONEY
ftr-311	190	1	6115(a)(2	CARDINAL
ftr-311	191	1	36	CARDINAL
ftr-311	192	1	more than $5,000	MONEY
ftr-311	192	2	three years	DATE
ftr-311	194	1	6050l	DATE
ftr-311	195	1	284	CARDINAL
ftr-311	195	2	florida	GPE
ftr-311	196	1	14:7	CARDINAL
ftr-311	196	2	third	ORDINAL
ftr-311	196	3	verification.37	GPE
ftr-311	196	4	more than $5,000	MONEY
ftr-311	197	1	third	ORDINAL
ftr-311	199	1	2006	DATE
ftr-311	200	1	third	ORDINAL
ftr-311	200	2	treasury	ORG
ftr-311	200	3	2010	DATE
ftr-311	200	4	more than 273,000	CARDINAL
ftr-311	200	5	approximately $3.8 billion	MONEY
ftr-311	200	6	an estimated $1.1 billion	MONEY
ftr-311	205	1	less than half	CARDINAL
ftr-311	205	2	37	CARDINAL
ftr-311	207	1	1962	DATE
ftr-311	207	2	congress	ORG
ftr-311	208	1	section 274(d	LAW
ftr-311	209	1	38	CARDINAL
ftr-311	212	1	39	CARDINAL
ftr-311	213	1	treasury	ORG
ftr-311	213	2	gen.	PERSON
ftr-311	213	3	ref	ORG
ftr-311	214	1	2013-40-009	DATE
ftr-311	214	2	6	CARDINAL
ftr-311	214	3	dec. 20, 2012	DATE
ftr-311	215	1	40	CARDINAL
ftr-311	216	1	susan cleary morse	PERSON
ftr-311	216	2	stewart karlinsky	PERSON
ftr-311	216	3	joseph bankman	PERSON
ftr-311	216	4	20	CARDINAL
ftr-311	217	1	l. & pol’y	ORG
ftr-311	217	2	37	DATE
ftr-311	217	3	37	DATE
ftr-311	217	4	2009	DATE
ftr-311	218	1	karlinsky, & bankman	ORG
ftr-311	218	2	2013	DATE
ftr-311	218	3	285	CARDINAL
ftr-311	221	1	first	ORDINAL
ftr-311	226	1	congress	ORG
ftr-311	227	1	second	ORDINAL
ftr-311	229	1	one	CARDINAL
ftr-311	230	1	”45 41	CARDINAL
ftr-311	231	1	38	DATE
ftr-311	231	2	u.s.	GPE
ftr-311	231	3	13	CARDINAL
ftr-311	232	1	42	CARDINAL
ftr-311	233	1	26	CARDINAL
ftr-311	233	2	721–22	CARDINAL
ftr-311	234	1	43	CARDINAL
ftr-311	234	2	brooks	ORG
ftr-311	234	3	21	CARDINAL
ftr-311	234	4	217	CARDINAL
ftr-311	234	5	44	DATE
ftr-311	236	1	new colonial ice co.	ORG
ftr-311	236	2	292	CARDINAL
ftr-311	236	3	435	CARDINAL
ftr-311	236	4	550	CARDINAL
ftr-311	236	5	1934	DATE
ftr-311	237	1	45	CARDINAL
ftr-311	238	1	morse	ORG
ftr-311	238	2	karlinsky & bankman	ORG
ftr-311	238	3	40	CARDINAL
ftr-311	238	4	51	CARDINAL
ftr-311	239	1	u.s.	GPE
ftr-311	239	2	gov’t accountability office	ORG
ftr-311	239	3	10	CARDINAL
ftr-311	239	4	2007	DATE
ftr-311	239	5	73 percent	PERCENT
ftr-311	239	6	$40 billion	MONEY
ftr-311	239	7	2012	DATE
ftr-311	239	8	congress	ORG
ftr-311	239	9	section 162	LAW
ftr-311	239	10	irs.gov/userfiles/file/full-report/research-studies-factors-influencing-voluntarycompliance-by-small-businesses-preliminary-survey-results.pdf	PERSON
ftr-311	239	11	irs	ORG
ftr-311	240	1	286	CARDINAL
ftr-311	240	2	florida	GPE
ftr-311	241	1	14:7	CARDINAL
ftr-311	243	1	the decades	DATE
ftr-311	248	1	1917	DATE
ftr-311	248	2	just four years	DATE
ftr-311	248	3	first	ORDINAL
ftr-311	248	4	congress	ORG
ftr-311	249	1	1917	CARDINAL
ftr-311	249	2	the year	DATE
ftr-311	250	1	46	DATE
ftr-311	251	1	carla neeley freitag	PERSON
ftr-311	251	2	barbara l. kirschten	PERSON
ftr-311	251	3	521	CARDINAL
ftr-311	252	1	1	CARDINAL
ftr-311	253	1	hereinafter freitag & kirschten	ORG
ftr-311	254	1	47	CARDINAL
ftr-311	255	1	1917	DATE
ftr-311	257	1	65-50	CARDINAL
ftr-311	257	2	40	CARDINAL
ftr-311	258	1	300	CARDINAL
ftr-311	259	1	48	DATE
ftr-311	260	1	d.	NORP
ftr-311	260	2	63	DATE
ftr-311	260	3	40	CARDINAL
ftr-311	261	1	330	CARDINAL
ftr-311	262	1	2013	DATE
ftr-311	262	2	287	CARDINAL
ftr-311	262	3	the past thirty years	DATE
ftr-311	262	4	congress	ORG
ftr-311	263	1	first	ORDINAL
ftr-311	263	2	1981	DATE
ftr-311	264	1	1984	DATE
ftr-311	264	2	1993	DATE
ftr-311	264	3	2004	DATE
ftr-311	264	4	american	NORP
ftr-311	264	5	2006	DATE
ftr-311	264	6	january 1, 1983	DATE
ftr-311	265	1	section 170(e	ORG
ftr-311	266	1	above $200	MONEY
ftr-311	266	2	as early as 1981	DATE
ftr-311	266	3	treasury	ORG
ftr-311	266	4	irs	ORG
ftr-311	267	1	”57	PERSON
ftr-311	267	2	this 49	DATE
ftr-311	268	1	1981	DATE
ftr-311	270	1	97	CARDINAL
ftr-311	270	2	95	CARDINAL
ftr-311	271	1	172	CARDINAL
ftr-311	271	2	1981	DATE
ftr-311	273	1	50	CARDINAL
ftr-311	273	2	48	DATE
ftr-311	274	1	17616	DATE
ftr-311	274	2	april 25, 1983	DATE
ftr-311	275	1	51	CARDINAL
ftr-311	275	2	1984	DATE
ftr-311	277	1	98-369	CARDINAL
ftr-311	277	2	98	CARDINAL
ftr-311	278	1	691	CARDINAL
ftr-311	280	1	52	CARDINAL
ftr-311	281	1	1993	DATE
ftr-311	283	1	103	CARDINAL
ftr-311	283	2	107	CARDINAL
ftr-311	284	1	312	CARDINAL
ftr-311	286	1	53	CARDINAL
ftr-311	287	1	american	NORP
ftr-311	287	2	2004	DATE
ftr-311	289	1	108	CARDINAL
ftr-311	289	2	118	CARDINAL
ftr-311	289	3	1418	CARDINAL
ftr-311	291	1	54	CARDINAL
ftr-311	292	1	2006	DATE
ftr-311	294	1	109-280	CARDINAL
ftr-311	294	2	120	CARDINAL
ftr-311	297	1	55	CARDINAL
ftr-311	299	1	1.170a-13(d	CARDINAL
ftr-311	300	1	56	CARDINAL
ftr-311	300	2	46	DATE
ftr-311	300	3	part vi-a. 57	ORG
ftr-311	301	1	joint committee	ORG
ftr-311	301	2	1981	DATE
ftr-311	301	3	jcs 71-81	ORG
ftr-311	301	4	50	CARDINAL
ftr-311	301	5	dec. 31, 1981	DATE
ftr-311	302	1	https://a.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(iba36a7544a-f64d9a91531-07f0dad172a)&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PERSON
ftr-311	303	1	288	CARDINAL
ftr-311	303	2	florida	GPE
ftr-311	304	1	14:7	CARDINAL
ftr-311	304	2	irs	ORG
ftr-311	304	3	treasury	ORG
ftr-311	304	4	section 1.170a-13	DATE
ftr-311	304	5	years	DATE
ftr-311	304	6	1982	DATE
ftr-311	306	1	over $500	MONEY
ftr-311	306	2	less than six months	DATE
ftr-311	307	1	congress	ORG
ftr-311	307	2	treasury	ORG
ftr-311	307	3	section 170(a)(1	LAW
ftr-311	307	4	treasury	ORG
ftr-311	308	1	section 155(a	ORG
ftr-311	308	2	5,000	MONEY
ftr-311	308	3	10,000	MONEY
ftr-311	308	4	first	ORDINAL
ftr-311	308	5	first	ORDINAL
ftr-311	308	6	section 155 of defra	LAW
ftr-311	308	7	sec	ORG
ftr-311	308	8	155	CARDINAL
ftr-311	311	1	1	CARDINAL
ftr-311	312	1	later than december 31, 1984	DATE
ftr-311	312	2	section 170(a)(1	LAW
ftr-311	312	3	1954	DATE
ftr-311	312	4	section 170	LAW
ftr-311	312	5	2	CARDINAL
ftr-311	312	6	first	ORDINAL
ftr-311	312	7	58	DATE
ftr-311	313	1	8002	CARDINAL
ftr-311	313	2	49	DATE
ftr-311	313	3	fed	ORG
ftr-311	314	1	50663	DATE
ftr-311	314	2	dec. 31, 1984	DATE
ftr-311	315	1	59	CARDINAL
ftr-311	316	1	irs	ORG
ftr-311	317	1	2013	DATE
ftr-311	317	2	289	CARDINAL
ftr-311	319	1	2	CARDINAL
ftr-311	319	2	1	CARDINAL
ftr-311	320	1	1	CARDINAL
ftr-311	320	2	1	CARDINAL
ftr-311	320	3	5,000	MONEY
ftr-311	321	1	10,000	MONEY
ftr-311	321	2	5,000	MONEY
ftr-311	322	1	3	CARDINAL
ftr-311	326	1	4	CARDINAL
ftr-311	328	1	290	CARDINAL
ftr-311	328	2	florida	GPE
ftr-311	329	1	14:7	CARDINAL
ftr-311	329	2	congress	ORG
ftr-311	330	1	congress	ORG
ftr-311	331	1	congress	ORG
ftr-311	331	2	treasury	ORG
ftr-311	332	1	treasury	ORG
ftr-311	334	1	section 1.170a-13(c	LAW
ftr-311	334	2	1984.63	CARDINAL
ftr-311	334	3	60	CARDINAL
ftr-311	337	1	1984	DATE
ftr-311	337	2	jcs-41-84	CARDINAL
ftr-311	337	3	503	CARDINAL
ftr-311	337	4	dec. 31, 1984	DATE
ftr-311	339	1	61	CARDINAL
ftr-311	340	1	jct	ORG
ftr-311	340	2	defra	ORG
ftr-311	340	3	supra	PERSON
ftr-311	340	4	60	CARDINAL
ftr-311	340	5	504	CARDINAL
ftr-311	341	1	section 155(b)(1	LAW
ftr-311	341	2	section 6050	LAW
ftr-311	341	3	two years	DATE
ftr-311	342	1	1215(1)-(2	DATE
ftr-311	344	1	8282	DATE
ftr-311	345	1	section 1215(a)(1	LAW
ftr-311	346	1	62	CARDINAL
ftr-311	347	1	jct	ORG
ftr-311	347	2	defra	ORG
ftr-311	347	3	supra	PERSON
ftr-311	347	4	60	CARDINAL
ftr-311	347	5	504–05	CARDINAL
ftr-311	348	1	63	DATE
ftr-311	349	1	t.d	PERSON
ftr-311	349	2	8003	DATE
ftr-311	349	3	49	DATE
ftr-311	349	4	fed	ORG
ftr-311	351	1	50657	DATE
ftr-311	351	2	dec. 31, 1984	DATE
ftr-311	351	3	t.d.	PERSON
ftr-311	351	4	8199	DATE
ftr-311	351	5	1988-1	DATE
ftr-311	353	1	2013	DATE
ftr-311	353	2	291	CARDINAL
ftr-311	353	3	more than sixty days	DATE
ftr-311	355	1	ninety days	DATE
ftr-311	355	2	irs	ORG
ftr-311	355	3	90-25,65	CARDINAL
ftr-311	355	4	irs	ORG
ftr-311	355	5	20,000	MONEY
ftr-311	355	6	eight	CARDINAL
ftr-311	356	1	a decade later	DATE
ftr-311	356	2	1993	DATE
ftr-311	356	3	congress	ORG
ftr-311	356	4	section 170(f)(8	LAW
ftr-311	356	5	january 1	DATE
ftr-311	356	6	1994.66	CARDINAL
ftr-311	356	7	250	MONEY
ftr-311	358	1	valued.68	NORP
ftr-311	358	2	seventy-five dollars	MONEY
ftr-311	359	1	64	CARDINAL
ftr-311	361	1	1.170a-13(c)(4)(iv)(h	CARDINAL
ftr-311	362	1	65	CARDINAL
ftr-311	362	2	1990-8	DATE
ftr-311	363	1	25	CARDINAL
ftr-311	365	1	66	CARDINAL
ftr-311	366	1	52	CARDINAL
ftr-311	366	2	13172(a	CARDINAL
ftr-311	366	3	107	CARDINAL
ftr-311	367	1	455	CARDINAL
ftr-311	369	1	67	CARDINAL
ftr-311	372	1	103	CARDINAL
ftr-311	372	2	565	CARDINAL
ftr-311	372	3	1993	DATE
ftr-311	373	1	68	CARDINAL
ftr-311	375	1	292	CARDINAL
ftr-311	375	2	florida	GPE
ftr-311	376	1	14:7	CARDINAL
ftr-311	376	2	congress	ORG
ftr-311	377	1	$469 million	MONEY
ftr-311	377	2	between 1994	DATE
ftr-311	377	3	1998.69	CARDINAL
ftr-311	377	4	the taxable year	DATE
ftr-311	377	5	return.70	FAC
ftr-311	377	6	250	MONEY
ftr-311	377	7	250	MONEY
ftr-311	378	1	”71	GPE
ftr-311	378	2	1994	DATE
ftr-311	378	3	irs	ORG
ftr-311	378	4	treasury	ORG
ftr-311	378	5	august 1995.73 the 1995	DATE
ftr-311	378	6	annual	DATE
ftr-311	378	7	seventy-five dollars	MONEY
ftr-311	380	1	october 1995,74	DATE
ftr-311	380	2	december 1996.75	DATE
ftr-311	380	3	more than a decade	DATE
ftr-311	380	4	1993	DATE
ftr-311	380	5	congress	ORG
ftr-311	380	6	june 3	DATE
ftr-311	380	7	2004.76	CARDINAL
ftr-311	380	8	congress	ORG
ftr-311	380	9	over $5,000	MONEY
ftr-311	381	1	congress	ORG
ftr-311	381	2	over $500	MONEY
ftr-311	381	3	69	DATE
ftr-311	382	1	2264	DATE
ftr-311	382	2	1993	DATE
ftr-311	382	3	aug. 4, 1993	DATE
ftr-311	383	1	70	CARDINAL
ftr-311	385	1	71	CARDINAL
ftr-311	386	1	senate finance committee	ORG
ftr-311	386	2	1993	DATE
ftr-311	386	3	93	CARDINAL
ftr-311	386	4	today 132–38 (june 22, 1993	DATE
ftr-311	387	1	72	DATE
ftr-311	388	1	t.d	PERSON
ftr-311	388	2	8544	DATE
ftr-311	388	3	59	CARDINAL
ftr-311	389	1	27458	DATE
ftr-311	389	2	27, 1994	DATE
ftr-311	389	3	59	CARDINAL
ftr-311	391	1	27515	DATE
ftr-311	391	2	27, 1994	DATE
ftr-311	392	1	73.	CARDINAL
ftr-311	393	1	60	CARDINAL
ftr-311	395	1	39896	DATE
ftr-311	395	2	aug. 4, 1995	DATE
ftr-311	396	1	74	CARDINAL
ftr-311	397	1	8623	DATE
ftr-311	397	2	60	CARDINAL
ftr-311	397	3	fed	ORG
ftr-311	399	1	53126	DATE
ftr-311	399	2	oct. 12, 1995	DATE
ftr-311	400	1	75	CARDINAL
ftr-311	401	1	8690	DATE
ftr-311	401	2	61	DATE
ftr-311	403	1	65946	CARDINAL
ftr-311	403	2	dec. 16, 1996	DATE
ftr-311	404	1	76	DATE
ftr-311	405	1	53	CARDINAL
ftr-311	405	2	883	CARDINAL
ftr-311	405	3	118	CARDINAL
ftr-311	406	1	1631	CARDINAL
ftr-311	407	1	2013	DATE
ftr-311	407	2	293	CARDINAL
ftr-311	408	1	5,000	MONEY
ftr-311	408	2	above $500,000	MONEY
ftr-311	409	1	congress	ORG
ftr-311	409	2	5,000	MONEY
ftr-311	411	1	december 31, 2004	DATE
ftr-311	412	1	congress	ORG
ftr-311	412	2	another decade	DATE
ftr-311	413	1	just two years later	DATE
ftr-311	413	2	congress	ORG
ftr-311	413	3	august 17	DATE
ftr-311	413	4	2006.81	CARDINAL
ftr-311	413	5	section 170(f)(17	LAW
ftr-311	414	1	77	DATE
ftr-311	417	1	108th	ORDINAL
ftr-311	417	2	jcs-5-05	PRODUCT
ftr-311	417	3	462	CARDINAL
ftr-311	417	4	may 31, 2005	DATE
ftr-311	418	1	79	CARDINAL
ftr-311	419	1	53	CARDINAL
ftr-311	419	2	118	CARDINAL
ftr-311	420	1	1631	CARDINAL
ftr-311	421	1	170(f)(11)(a)(ii)(ii	CARDINAL
ftr-311	422	1	more than $5,000	MONEY
ftr-311	422	2	more than $500,000	MONEY
ftr-311	423	1	6050l	DATE
ftr-311	424	1	80	CARDINAL
ftr-311	425	1	53	CARDINAL
ftr-311	425	2	884	CARDINAL
ftr-311	425	3	118	CARDINAL
ftr-311	426	1	1632	DATE
ftr-311	427	1	170(f)(12	CARDINAL
ftr-311	429	1	118	CARDINAL
ftr-311	430	1	1630	DATE
ftr-311	432	1	81	CARDINAL
ftr-311	433	1	ppa	ORG
ftr-311	433	2	54	CARDINAL
ftr-311	433	3	1217	CARDINAL
ftr-311	433	4	120	CARDINAL
ftr-311	434	1	1080	CARDINAL
ftr-311	435	1	170(f)(17	ORDINAL
ftr-311	436	1	294	CARDINAL
ftr-311	436	2	florida	GPE
ftr-311	436	3	14:7	CARDINAL
ftr-311	438	1	500	MONEY
ftr-311	438	2	10,000.84	MONEY
ftr-311	439	1	section 6662	LAW
ftr-311	440	1	section 6695a	LAW
ftr-311	440	2	section 6662.86	LAW
ftr-311	440	3	200 percent	PERCENT
ftr-311	440	4	400 percent	PERCENT
ftr-311	441	1	150 percent	PERCENT
ftr-311	441	2	200 percent	PERCENT
ftr-311	442	1	82	CARDINAL
ftr-311	443	1	2006	DATE
ftr-311	443	2	305–06	CARDINAL
ftr-311	443	3	aug. 3, 2006	DATE
ftr-311	444	1	83	CARDINAL
ftr-311	445	1	ppa	ORG
ftr-311	445	2	54	CARDINAL
ftr-311	445	3	120	CARDINAL
ftr-311	446	1	1076	DATE
ftr-311	447	1	170(f)(13	ORDINAL
ftr-311	448	1	section 170(h)(4)(c)(ii	LAW
ftr-311	449	1	84	CARDINAL
ftr-311	450	1	ppa	ORG
ftr-311	450	2	54	CARDINAL
ftr-311	450	3	120	CARDINAL
ftr-311	451	1	1076	DATE
ftr-311	452	1	170(f)(13	ORDINAL
ftr-311	453	1	ppa	ORG
ftr-311	454	1	ppa	ORG
ftr-311	454	2	54	CARDINAL
ftr-311	454	3	1234(a	CARDINAL
ftr-311	454	4	120	CARDINAL
ftr-311	455	1	1100	CARDINAL
ftr-311	457	1	85	CARDINAL
ftr-311	458	1	ppa	ORG
ftr-311	458	2	54	CARDINAL
ftr-311	458	3	120	CARDINAL
ftr-311	459	1	1084	DATE
ftr-311	460	1	6695a(a)(1	CARDINAL
ftr-311	461	1	86	CARDINAL
ftr-311	463	1	20 percent	PERCENT
ftr-311	463	2	40 percent	PERCENT
ftr-311	465	1	2013	DATE
ftr-311	465	2	295	CARDINAL
ftr-311	465	3	november 13, 2006	DATE
ftr-311	465	4	irs	ORG
ftr-311	465	5	2006	DATE
ftr-311	465	6	more than $5,000	MONEY
ftr-311	465	7	august 17, 2006	DATE
ftr-311	467	1	at least two years	DATE
ftr-311	468	1	december 2006	DATE
ftr-311	468	2	irs	ORG
ftr-311	468	3	less than $250.92	MONEY
ftr-311	469	1	august 2008	DATE
ftr-311	469	2	irs	ORG
ftr-311	469	3	treasury	ORG
ftr-311	470	1	section 170(f)(11)(a)(ii)(ii	LAW
ftr-311	470	2	87	CARDINAL
ftr-311	471	1	2006-2	DATE
ftr-311	471	2	902	CARDINAL
ftr-311	472	1	before august 17, 2006	DATE
ftr-311	473	1	88	CARDINAL
ftr-311	476	1	91	CARDINAL
ftr-311	478	1	2006-110	DATE
ftr-311	478	2	2006-2	DATE
ftr-311	479	1	93	CARDINAL
ftr-311	480	1	73	CARDINAL
ftr-311	482	1	45908	DATE
ftr-311	482	2	aug. 7, 2008	DATE
ftr-311	483	1	296	CARDINAL
ftr-311	483	2	florida	GPE
ftr-311	484	1	14:7	CARDINAL
ftr-311	485	1	section 170(f)(11	LAW
ftr-311	485	2	irs	ORG
ftr-311	486	1	2006-96	DATE
ftr-311	490	1	one	CARDINAL
ftr-311	490	2	congress	ORG
ftr-311	491	1	congress	ORG
ftr-311	492	1	irs	ORG
ftr-311	492	2	treasury	ORG
ftr-311	492	3	2008	DATE
ftr-311	492	4	irs	ORG
ftr-311	492	5	treasury	ORG
ftr-311	493	1	two	CARDINAL
ftr-311	493	2	irs	ORG
ftr-311	493	3	treasury	ORG
ftr-311	494	1	kaufman v. commissioner,97	PERSON
ftr-311	494	2	irs	ORG
ftr-311	494	3	irs	ORG
ftr-311	495	1	94	CARDINAL
ftr-311	496	1	d.	NORP
ftr-311	496	2	95	CARDINAL
ftr-311	498	1	irs	ORG
ftr-311	498	2	2012	DATE
ftr-311	498	3	2013	DATE
ftr-311	499	1	2012-2013	DATE
ftr-311	499	2	nov. 19, 2012	DATE
ftr-311	499	3	97	CARDINAL
ftr-311	500	1	687	CARDINAL
ftr-311	500	2	21	CARDINAL
ftr-311	500	3	2012	DATE
ftr-311	501	1	98	CARDINAL
ftr-311	502	1	2012	DATE
ftr-311	503	1	david van den berg	PERSON
ftr-311	503	2	irs	ORG
ftr-311	503	3	137	CARDINAL
ftr-311	503	4	today 19 (oct. 1, 2012	DATE
ftr-311	506	1	2013	DATE
ftr-311	506	2	297	CARDINAL
ftr-311	507	1	second	ORDINAL
ftr-311	512	1	section 170(f)(8	LAW
ftr-311	512	2	1993	DATE
ftr-311	512	3	250	MONEY
ftr-311	513	1	2004	DATE
ftr-311	513	2	congress	ORG
ftr-311	514	1	2004	DATE
ftr-311	515	1	99	CARDINAL
ftr-311	516	1	kaufman	PERSON
ftr-311	516	2	687	CARDINAL
ftr-311	516	3	31	CARDINAL
ftr-311	518	1	31–32	DATE
ftr-311	518	2	100	CARDINAL
ftr-311	519	1	682	CARDINAL
ftr-311	519	2	189	CARDINAL
ftr-311	519	3	2012	DATE
ftr-311	520	1	101	CARDINAL
ftr-311	521	1	198	CARDINAL
ftr-311	522	1	102	CARDINAL
ftr-311	524	1	102	CARDINAL
ftr-311	524	2	482	DATE
ftr-311	524	3	t.c.	GPE
ftr-311	524	4	¶ 2011-	DATE
ftr-311	524	5	264	CARDINAL
ftr-311	524	6	perry v. commissioner	PERSON
ftr-311	524	7	t.c. summ	PERSON
ftr-311	526	1	2011-76	DATE
ftr-311	526	2	kirman v. commissioner	PERSON
ftr-311	526	3	101	CARDINAL
ftr-311	526	4	1625	DATE
ftr-311	526	5	t.c.	GPE
ftr-311	526	6	¶ 2011-128	DATE
ftr-311	526	7	103	CARDINAL
ftr-311	528	1	2642(g)(2	CARDINAL
ftr-311	530	1	298	CARDINAL
ftr-311	530	2	florida	GPE
ftr-311	531	1	14:7	CARDINAL
ftr-311	533	1	john langbein	PERSON
ftr-311	533	2	yale	ORG
ftr-311	534	1	1986	DATE
ftr-311	534	2	1986	DATE
ftr-311	534	3	two	CARDINAL
ftr-311	535	1	1986	DATE
ftr-311	539	1	104	ORG
ftr-311	540	1	john h. langbein	PERSON
ftr-311	540	2	australia	GPE
ftr-311	540	3	87	CARDINAL
ftr-311	541	1	l. rev	PERSON
ftr-311	541	2	1 (	CARDINAL
ftr-311	541	3	1987	DATE
ftr-311	542	1	john h. langbein	PERSON
ftr-311	542	2	88	CARDINAL
ftr-311	543	1	l. rev	PERSON
ftr-311	544	1	489	CARDINAL
ftr-311	544	2	1975	DATE
ftr-311	545	1	105	CARDINAL
ftr-311	546	1	104	CARDINAL
ftr-311	546	2	53	DATE
ftr-311	549	1	t.c. summ	PERSON
ftr-311	551	1	2006-154	DATE
ftr-311	553	1	woods v. commissioner	PERSON
ftr-311	553	2	92	CARDINAL
ftr-311	553	3	776	CARDINAL
ftr-311	553	4	784	CARDINAL
ftr-311	553	5	1989	DATE
ftr-311	555	1	leandra lederman	PERSON
ftr-311	555	2	5	CARDINAL
ftr-311	555	3	fla	GPE
ftr-311	556	1	357	CARDINAL
ftr-311	556	2	2001	DATE
ftr-311	557	1	106	CARDINAL
ftr-311	557	2	100	CARDINAL
ftr-311	557	3	32 (1993	DATE
ftr-311	558	1	107	CARDINAL
ftr-311	559	1	41	CARDINAL
ftr-311	561	1	299	CARDINAL
ftr-311	567	1	hewitt	PERSON
ftr-311	569	1	hewitt	PERSON
ftr-311	571	1	congress	ORG
ftr-311	571	2	defra	ORG
ftr-311	573	1	one	CARDINAL
ftr-311	575	1	108	CARDINAL
ftr-311	576	1	41–42	CARDINAL
ftr-311	577	1	109	CARDINAL
ftr-311	578	1	109	CARDINAL
ftr-311	578	2	258	CARDINAL
ftr-311	578	3	1997	DATE
ftr-311	578	4	166	CARDINAL
ftr-311	578	5	332	CARDINAL
ftr-311	578	6	4th	ORDINAL
ftr-311	578	7	1998	DATE
ftr-311	579	1	110	CARDINAL
ftr-311	580	1	264	CARDINAL
ftr-311	581	1	hewitt	PERSON
ftr-311	582	1	263	CARDINAL
ftr-311	583	1	section 155	LAW
ftr-311	584	1	265	CARDINAL
ftr-311	585	1	300	CARDINAL
ftr-311	585	2	florida	GPE
ftr-311	586	1	14:7	CARDINAL
ftr-311	587	1	seventh	ORDINAL
ftr-311	587	2	en banc	ORG
ftr-311	588	1	united states,113	PERSON
ftr-311	588	2	posner	PERSON
ftr-311	589	1	the tax court’s	ORG
ftr-311	593	1	one	CARDINAL
ftr-311	594	1	114	CARDINAL
ftr-311	595	1	the tax court’s	ORG
ftr-311	595	2	111	CARDINAL
ftr-311	598	1	100	CARDINAL
ftr-311	599	1	33–34	CARDINAL
ftr-311	600	1	112	CARDINAL
ftr-311	601	1	61	CARDINAL
ftr-311	601	2	113	CARDINAL
ftr-311	602	1	896	CARDINAL
ftr-311	602	2	218	CARDINAL
ftr-311	602	3	7th	ORDINAL
ftr-311	602	4	1990	DATE
ftr-311	603	1	114	CARDINAL
ftr-311	604	1	224	CARDINAL
ftr-311	605	1	115	CARDINAL
ftr-311	606	1	604	CARDINAL
ftr-311	606	2	f. supp	PERSON
ftr-311	607	1	2d 1197	CARDINAL
ftr-311	607	2	n.d.	GPE
ftr-311	607	3	2009	DATE
ftr-311	608	1	116	CARDINAL
ftr-311	609	1	hendrix	PERSON
ftr-311	609	2	united states	GPE
ftr-311	609	3	106 a.f.t.r	QUANTITY
ftr-311	610	1	2d 2010-5373	DATE
ftr-311	610	2	s.d	GPE
ftr-311	610	3	ohio	GPE
ftr-311	610	4	2010	DATE
ftr-311	610	5	sixth	ORDINAL
ftr-311	611	1	hendrix	PERSON
ftr-311	612	1	5377	DATE
ftr-311	613	1	2013	DATE
ftr-311	613	2	301	CARDINAL
ftr-311	613	3	mohamed case	PERSON
ftr-311	613	4	holmes	PERSON
ftr-311	614	1	•	CARDINAL
ftr-311	615	1	todd v. commissioner	PERSON
ftr-311	615	2	118 t.c	QUANTITY
ftr-311	615	3	334	CARDINAL
ftr-311	615	4	336	CARDINAL
ftr-311	615	5	347	CARDINAL
ftr-311	615	6	2002 wl 638550	DATE
ftr-311	615	7	2002	DATE
ftr-311	615	8	hewitt	PERSON
ftr-311	615	9	109 t.c	QUANTITY
ftr-311	616	1	260	CARDINAL
ftr-311	616	2	264	CARDINAL
ftr-311	616	3	jorgenson v. commissioner	ORG
ftr-311	616	4	t.c.	PERSON
ftr-311	617	1	2000	CARDINAL
ftr-311	617	2	2000	DATE
ftr-311	618	1	38	CARDINAL
ftr-311	618	2	25–*26	CARDINAL
ftr-311	619	1	•	CARDINAL
ftr-311	620	1	hewitt	PERSON
ftr-311	620	2	109 t.c	QUANTITY
ftr-311	621	1	260	CARDINAL
ftr-311	621	2	264	CARDINAL
ftr-311	621	3	smith v. commissioner	ORG
ftr-311	621	4	t.c.	PERSON
ftr-311	622	1	2007-368	DATE
ftr-311	622	2	2007	DATE
ftr-311	623	1	387	CARDINAL
ftr-311	623	2	51	CARDINAL
ftr-311	623	3	364	CARDINAL
ftr-311	625	1	317	CARDINAL
ftr-311	625	2	9th	ORDINAL
ftr-311	626	1	2009).118 •	TIME
ftr-311	627	1	2007	DATE
ftr-311	627	2	48	CARDINAL
ftr-311	627	3	d’arcangelo	GPE
ftr-311	627	4	t.c.	PERSON
ftr-311	628	1	1994-572	DATE
ftr-311	628	2	1994	DATE
ftr-311	630	1	575	CARDINAL
ftr-311	630	2	24	CARDINAL
ftr-311	631	1	more than 60 days	DATE
ftr-311	631	2	jorgenson	PERSON
ftr-311	631	3	2000	DATE
ftr-311	632	1	38	CARDINAL
ftr-311	632	2	13	CARDINAL
ftr-311	632	3	25–*26	CARDINAL
ftr-311	632	4	d’arcangelo v. commissioner	GPE
ftr-311	633	1	1994	DATE
ftr-311	633	2	575	CARDINAL
ftr-311	633	3	28–*29	CARDINAL
ftr-311	633	4	at least six years	DATE
ftr-311	634	1	487	CARDINAL
ftr-311	634	2	184	CARDINAL
ftr-311	634	3	189	CARDINAL
ftr-311	634	4	1973	DATE
ftr-311	635	1	117	CARDINAL
ftr-311	636	1	mohamed v. commissioner	PERSON
ftr-311	636	2	103	CARDINAL
ftr-311	636	3	cch) 1814, 1819	ORG
ftr-311	636	4	t.c.	GPE
ftr-311	636	5	¶ 2012-152	DATE
ftr-311	636	6	1175	CARDINAL
ftr-311	637	1	118	CARDINAL
ftr-311	639	1	302	CARDINAL
ftr-311	639	2	florida	GPE
ftr-311	640	1	14:7	CARDINAL
ftr-311	640	2	irs	ORG
ftr-311	641	1	aff’g 58 t.c	QUANTITY
ftr-311	641	2	174	CARDINAL
ftr-311	641	3	1972	DATE
ftr-311	641	4	1972	DATE
ftr-311	641	5	friedman v. commissioner	PERSON
ftr-311	641	6	t.c.	PERSON
ftr-311	641	7	2010-45, 2010	DATE
ftr-311	642	1	46	DATE
ftr-311	642	2	11	CARDINAL
ftr-311	642	3	years	DATE
ftr-311	643	1	•	CARDINAL
ftr-311	643	2	2007	DATE
ftr-311	644	1	387	CARDINAL
ftr-311	644	2	48	DATE
ftr-311	644	3	holmes	PERSON
ftr-311	645	1	holmes adopted	PERSON
ftr-311	645	2	•	CARDINAL
ftr-311	646	1	van dusen v. commissioner	PERSON
ftr-311	646	2	136 t.c	QUANTITY
ftr-311	646	3	515	CARDINAL
ftr-311	646	4	2011	DATE
ftr-311	646	5	less than $250	MONEY
ftr-311	646	6	daniel v. commissioner	PERSON
ftr-311	646	7	74	CARDINAL
ftr-311	646	8	151	DATE
ftr-311	646	9	t.c.	GPE
ftr-311	646	10	¶ 1997-328	DATE
ftr-311	646	11	1997	DATE
ftr-311	647	1	•	CARDINAL
ftr-311	648	1	simmons v. commissioner	PERSON
ftr-311	648	2	98	CARDINAL
ftr-311	648	3	211	CARDINAL
ftr-311	648	4	t.c.	GPE
ftr-311	648	5	¶ 2009-208	DATE
ftr-311	648	6	2009	DATE
ftr-311	648	7	119	CARDINAL
ftr-311	649	1	holmes	PERSON
ftr-311	651	1	105	CARDINAL
ftr-311	651	2	cch) 1231	ORG
ftr-311	651	3	t.c.	GPE
ftr-311	651	4	¶ 2013-34	DATE
ftr-311	651	5	2013	DATE
ftr-311	651	6	303	CARDINAL
ftr-311	651	7	mudd v. commissioner	ORG
ftr-311	651	8	t.c. summ	PERSON
ftr-311	653	1	2004-1, 2004	DATE
ftr-311	653	2	today 6–15 (jan. 8, 2004	DATE
ftr-311	653	3	•	CARDINAL
ftr-311	653	4	several months	DATE
ftr-311	656	1	98	CARDINAL
ftr-311	656	2	601	CARDINAL
ftr-311	656	3	t.c.	GPE
ftr-311	656	4	¶ 2009-290	DATE
ftr-311	656	5	2009	DATE
ftr-311	656	6	three months	DATE
ftr-311	657	1	•	CARDINAL
ftr-311	658	1	friedberg v. commissioner	PERSON
ftr-311	658	2	102	CARDINAL
ftr-311	658	3	356	CARDINAL
ftr-311	658	4	t.c.	GPE
ftr-311	658	5	¶ 2011-238	DATE
ftr-311	658	6	2011	DATE
ftr-311	658	7	sixty days	DATE
ftr-311	658	8	•	CARDINAL
ftr-311	659	1	simmons v. commissioner	PERSON
ftr-311	659	2	98	CARDINAL
ftr-311	659	3	211	CARDINAL
ftr-311	659	4	t.c.	GPE
ftr-311	659	5	¶ 2009-208	DATE
ftr-311	659	6	2009	DATE
ftr-311	660	1	friedberg	ORG
ftr-311	662	1	120	CARDINAL
ftr-311	663	1	durden	PERSON
ftr-311	663	2	two earlier	DATE
ftr-311	663	3	one	CARDINAL
ftr-311	664	1	durden v. commissioner	PERSON
ftr-311	664	2	103	CARDINAL
ftr-311	664	3	1762, 1763	DATE
ftr-311	664	4	t.c.	GPE
ftr-311	664	5	¶ 2012-140	DATE
ftr-311	664	6	1096	DATE
ftr-311	665	1	121	CARDINAL
ftr-311	667	1	122	CARDINAL
ftr-311	668	1	van den berg	PERSON
ftr-311	668	2	98	CARDINAL
ftr-311	669	1	304	CARDINAL
ftr-311	669	2	florida	GPE
ftr-311	670	1	14:7	CARDINAL
ftr-311	670	2	2012	DATE
ftr-311	670	3	irs	ORG
ftr-311	672	1	irs	ORG
ftr-311	678	1	durden	PERSON
ftr-311	679	1	durden	PERSON
ftr-311	681	1	rp golf	PERSON
ftr-311	681	2	llc v. commissioner130	ORG
ftr-311	681	3	irby v. commissioner131	PERSON
ftr-311	682	1	llc	GPE
ftr-311	682	2	irby	GPE
ftr-311	682	3	123	CARDINAL
ftr-311	684	1	124	CARDINAL
ftr-311	686	1	65	DATE
ftr-311	686	2	t.c.	GPE
ftr-311	686	3	¶ 2012-198	DATE
ftr-311	686	4	126	CARDINAL
ftr-311	687	1	68	DATE
ftr-311	688	1	127	CARDINAL
ftr-311	690	1	69	DATE
ftr-311	691	1	129	CARDINAL
ftr-311	692	1	durden	PERSON
ftr-311	692	2	103	CARDINAL
ftr-311	692	3	1763	DATE
ftr-311	693	1	rept	GPE
ftr-311	695	1	103	CARDINAL
ftr-311	695	2	213	CARDINAL
ftr-311	695	3	565	CARDINAL
ftr-311	695	4	1993	DATE
ftr-311	695	5	1993-3	DATE
ftr-311	695	6	393	CARDINAL
ftr-311	695	7	443	CARDINAL
ftr-311	696	1	130	CARDINAL
ftr-311	697	1	413	CARDINAL
ftr-311	697	2	t.c.	GPE
ftr-311	697	3	¶ 2012-282	DATE
ftr-311	698	1	131	CARDINAL
ftr-311	698	2	139	CARDINAL
ftr-311	700	1	14	CARDINAL
ftr-311	701	1	cch	PERSON
ftr-311	701	2	59	DATE
ftr-311	701	3	235	CARDINAL
ftr-311	701	4	2012	DATE
ftr-311	702	1	132	CARDINAL
ftr-311	703	1	llc	GPE
ftr-311	703	2	104 t.c	QUANTITY
ftr-311	703	3	416	CARDINAL
ftr-311	704	1	2013	DATE
ftr-311	704	2	305	CARDINAL
ftr-311	704	3	8283	DATE
ftr-311	705	1	the tax court	ORG
ftr-311	708	1	friedberg v. commissioner	PERSON
ftr-311	711	1	rothman	ORG
ftr-311	711	2	133	CARDINAL
ftr-311	712	1	irby	PERSON
ftr-311	712	2	139 t.c	QUANTITY
ftr-311	713	1	14	CARDINAL
ftr-311	713	2	4831	DATE
ftr-311	714	1	134	CARDINAL
ftr-311	715	1	cohan v. commissioner	PERSON
ftr-311	715	2	103	CARDINAL
ftr-311	715	3	1037	DATE
ftr-311	715	4	t.c.	GPE
ftr-311	715	5	¶ 2012-8	DATE
ftr-311	715	6	$4.5 million dollar	MONEY
ftr-311	719	1	135	CARDINAL
ftr-311	720	1	102	CARDINAL
ftr-311	720	2	356	CARDINAL
ftr-311	720	3	366	CARDINAL
ftr-311	720	4	t.c.	GPE
ftr-311	720	5	¶ 2011-238	DATE
ftr-311	720	6	1618	DATE
ftr-311	721	1	washington	GPE
ftr-311	721	2	d.c.	GPE
ftr-311	721	3	new orleans	GPE
ftr-311	721	4	new york city	GPE
ftr-311	722	1	136	CARDINAL
ftr-311	723	1	100	CARDINAL
ftr-311	723	2	24	DATE
ftr-311	723	3	29	DATE
ftr-311	723	4	t.c.	GPE
ftr-311	723	5	¶ 2010-151	DATE
ftr-311	723	6	916	CARDINAL
ftr-311	723	7	friedman v. commissioner	PERSON
ftr-311	723	8	99	CARDINAL
ftr-311	723	9	1175	DATE
ftr-311	723	10	t.c.	GPE
ftr-311	723	11	¶ 2010-45	DATE
ftr-311	723	12	189	CARDINAL
ftr-311	723	13	2d	DATE
ftr-311	723	14	2012	DATE
ftr-311	723	15	105	CARDINAL
ftr-311	723	16	1117	DATE
ftr-311	723	17	t.c.	GPE
ftr-311	723	18	¶ 2013-18	DATE
ftr-311	723	19	137	CARDINAL
ftr-311	724	1	rothman v. commissioner	PERSON
ftr-311	725	1	103	CARDINAL
ftr-311	725	2	cch) 1864,	ORG
ftr-311	725	3	1868	DATE
ftr-311	725	4	t.c.	GPE
ftr-311	725	5	¶ 2012-163	DATE
ftr-311	725	6	1246	CARDINAL
ftr-311	725	7	104	CARDINAL
ftr-311	725	8	306	CARDINAL
ftr-311	725	9	florida	GPE
ftr-311	725	10	14:7	CARDINAL
ftr-311	727	1	two	CARDINAL
ftr-311	728	1	kaufman v. shulman,139 after	PERSON
ftr-311	728	2	first	ORDINAL
ftr-311	728	3	irs	ORG
ftr-311	729	1	first	ORDINAL
ftr-311	731	1	irs	ORG
ftr-311	733	1	cch	ORG
ftr-311	733	2	126	DATE
ftr-311	733	3	t.c.	GPE
ftr-311	733	4	¶ 2012-218	DATE
ftr-311	733	5	682	CARDINAL
ftr-311	733	6	189	CARDINAL
ftr-311	733	7	2d	DATE
ftr-311	733	8	2012	DATE
ftr-311	734	1	first	ORDINAL
ftr-311	734	2	second	ORDINAL
ftr-311	736	1	irs	ORG
ftr-311	737	1	roger colinvaux	PERSON
ftr-311	737	2	irs	ORG
ftr-311	737	3	irs	ORG
ftr-311	738	1	van den berg	PERSON
ftr-311	738	2	98	CARDINAL
ftr-311	738	3	139	CARDINAL
ftr-311	739	1	687	CARDINAL
ftr-311	739	2	21	CARDINAL
ftr-311	739	3	2012	DATE
ftr-311	740	1	140	CARDINAL
ftr-311	741	1	29	DATE
ftr-311	742	1	2013	DATE
ftr-311	742	2	307	CARDINAL
ftr-311	742	3	irs	ORG
ftr-311	742	4	second	ORDINAL
ftr-311	743	1	second	ORDINAL
ftr-311	745	1	irs	ORG
ftr-311	747	1	second	ORDINAL
ftr-311	748	1	irs	ORG
ftr-311	748	2	two	CARDINAL
ftr-311	748	3	8283	DATE
ftr-311	749	1	two	CARDINAL
ftr-311	749	2	section 170(f)(11)(a)(ii)(ii	LAW
ftr-311	755	1	141	CARDINAL
ftr-311	756	1	january	DATE
ftr-311	756	2	1,000,000	MONEY
ftr-311	756	3	three months later	DATE
ftr-311	756	4	1,500,000	MONEY
ftr-311	757	1	irs	ORG
ftr-311	760	1	karin	NORP
ftr-311	761	1	142	CARDINAL
ftr-311	762	1	682	CARDINAL
ftr-311	762	2	189	CARDINAL
ftr-311	762	3	2012	DATE
ftr-311	762	4	105	CARDINAL
ftr-311	762	5	1117	DATE
ftr-311	762	6	t.c.	GPE
ftr-311	762	7	¶ 2013-18	DATE
ftr-311	763	1	143	CARDINAL
ftr-311	764	1	198	CARDINAL
ftr-311	765	1	144	CARDINAL
ftr-311	766	1	109	CARDINAL
ftr-311	766	2	258	CARDINAL
ftr-311	766	3	1997	DATE
ftr-311	766	4	aff’d per curiam	ORG
ftr-311	766	5	166	CARDINAL
ftr-311	766	6	332	CARDINAL
ftr-311	766	7	4th	ORDINAL
ftr-311	766	8	1998	DATE
ftr-311	767	1	145	CARDINAL
ftr-311	767	2	scheidelman	ORG
ftr-311	767	3	682	CARDINAL
ftr-311	767	4	198	CARDINAL
ftr-311	767	5	109 t.c	QUANTITY
ftr-311	768	1	265	CARDINAL
ftr-311	769	1	308	CARDINAL
ftr-311	769	2	florida	GPE
ftr-311	770	1	14:7	CARDINAL
ftr-311	770	2	copernicus	ORG
ftr-311	770	3	thomas kuhn	PERSON
ftr-311	775	1	mohamed	PERSON
ftr-311	775	2	durden	PERSON
ftr-311	776	1	the tax court authority	ORG
ftr-311	777	1	the tax court authority	ORG
ftr-311	780	1	146	CARDINAL
ftr-311	781	1	bryan t. camp	PERSON
ftr-311	781	2	108	CARDINAL
ftr-311	781	3	1307	DATE
ftr-311	781	4	sept. 12, 2005	DATE
ftr-311	782	1	147	CARDINAL
ftr-311	784	1	1997	DATE
ftr-311	785	1	148	CARDINAL
ftr-311	786	1	104	CARDINAL
ftr-311	786	2	149	CARDINAL
ftr-311	787	1	victoria a. levin	PERSON
ftr-311	787	2	40	CARDINAL
ftr-311	787	3	ucla l. rev	PERSON
ftr-311	787	4	1587 (1993	DATE
ftr-311	788	1	150	CARDINAL
ftr-311	790	1	2013	DATE
ftr-311	790	2	309	CARDINAL
ftr-311	791	1	section 9100	LAW
ftr-311	791	2	six	CARDINAL
ftr-311	791	3	twelve-month	DATE
ftr-311	793	1	ninety days	DATE
ftr-311	793	2	irs	ORG
ftr-311	796	1	daniel halperin	PERSON
ftr-311	796	2	roger colinvaux	PERSON
ftr-311	796	3	second	ORDINAL
ftr-311	796	4	151	CARDINAL
ftr-311	797	1	ashbel g. gulliver &	ORG
ftr-311	797	2	catherine j. tilson	PERSON
ftr-311	797	3	51	CARDINAL
ftr-311	797	4	yale l.j. 1,	PERSON
ftr-311	797	5	2–5	CARDINAL
ftr-311	798	1	152	CARDINAL
ftr-311	799	1	susan gary	PERSON
ftr-311	799	2	the nyu national center on philanthropy and law	ORG
ftr-311	799	3	october	DATE
ftr-311	799	4	2012	DATE
ftr-311	800	1	153	CARDINAL
ftr-311	803	1	154	CARDINAL
ftr-311	804	1	42	CARDINAL
ftr-311	804	2	feb. 11, 2013	DATE
ftr-311	808	1	2004	DATE
ftr-311	808	2	irs	ORG
ftr-311	808	3	2004-41, 2004-1	DATE
ftr-311	810	1	daniel halperin	PERSON
ftr-311	810	2	74	CARDINAL
ftr-311	812	1	29 (2011	DATE
ftr-311	813	1	310	CARDINAL
ftr-311	813	2	florida	GPE
ftr-311	814	1	14:7	CARDINAL
ftr-311	814	2	nancy mclaughlin	PERSON
ftr-311	814	3	990	ORG
ftr-311	814	4	governmental entities.157	ORG
ftr-311	814	5	irs	ORG
ftr-311	814	6	1968	DATE
ftr-311	814	7	irs	ORG
ftr-311	815	1	twenty-five	CARDINAL
ftr-311	816	1	50,000	MONEY
ftr-311	817	1	irs	ORG
ftr-311	817	2	93 percent	PERCENT
ftr-311	820	1	50,000	MONEY
ftr-311	820	2	irs	ORG
ftr-311	821	1	2,500	MONEY
ftr-311	821	2	up to three	CARDINAL
ftr-311	821	3	first	ORDINAL
ftr-311	823	1	section 170(f)(8	LAW
ftr-311	824	1	section 170(f)(11	LAW
ftr-311	824	2	156	CARDINAL
ftr-311	825	1	roger colinvaux	PERSON
ftr-311	825	2	37	CARDINAL
ftr-311	826	1	j. envtl	PERSON
ftr-311	827	1	l. 1 (	PERSON
ftr-311	827	2	2012	DATE
ftr-311	828	1	157	CARDINAL
ftr-311	829	1	nancy a. mclaughlin	PERSON
ftr-311	829	2	simmons	PERSON
ftr-311	829	3	kaufman	PERSON
ftr-311	829	4	13	CARDINAL
ftr-311	829	5	fla	GPE
ftr-311	830	1	217	CARDINAL
ftr-311	830	2	295	CARDINAL
ftr-311	830	3	2012	DATE
ftr-311	831	1	158	CARDINAL
ftr-311	832	1	annual	DATE
ftr-311	832	2	fiscal year 2011	DATE
ftr-311	832	3	irs	ORG
ftr-311	833	1	159	CARDINAL
ftr-311	833	2	proc	PERSON
ftr-311	834	1	96-15	CARDINAL
ftr-311	834	2	627	CARDINAL
ftr-311	834	3	irs	ORG
ftr-311	834	4	jan. 25, 2013	DATE
ftr-311	835	1	2013	DATE
ftr-311	835	2	311	CARDINAL
ftr-311	837	1	irs	ORG
ftr-311	837	2	treasury	ORG
ftr-311	838	1	irs	ORG
ftr-311	838	2	treasury	ORG
ftr-311	839	1	irs	ORG
ftr-311	839	2	treasury	ORG
ftr-311	842	1	ninety days	DATE
ftr-311	842	2	irs	ORG
ftr-311	842	3	ninety-day	DATE
ftr-311	844	1	ninety-day	DATE
ftr-311	846	1	many years	DATE
ftr-311	847	1	160	CARDINAL
ftr-311	848	1	11)(h	CARDINAL
ftr-311	849	1	john easton	PERSON
ftr-311	849	2	the nyu center for philanthropy	FAC
ftr-311	849	3	october	DATE
ftr-311	849	4	2012	DATE
ftr-311	853	1	1.170a-13(f)(8	CARDINAL
ftr-311	853	2	9	CARDINAL
ftr-311	854	1	161	CARDINAL
ftr-311	857	1	312	CARDINAL
ftr-311	857	2	florida	GPE
ftr-311	858	1	14:7	CARDINAL
ftr-311	863	1	8282	DATE
ftr-311	863	2	three years	DATE
ftr-311	863	3	three years	DATE
ftr-311	864	1	irs	ORG
ftr-311	866	1	irs	ORG
ftr-311	867	1	irs	ORG
ftr-311	867	2	irs	ORG
ftr-311	867	3	162	CARDINAL
ftr-311	868	1	65	DATE
ftr-311	868	2	t.c.	GPE
ftr-311	868	3	¶ 2012-198	DATE
ftr-311	868	4	163	CARDINAL
ftr-311	869	1	104	CARDINAL
ftr-311	869	2	413	CARDINAL
ftr-311	869	3	t.c.	GPE
ftr-311	869	4	¶ 2012-282	DATE
ftr-311	869	5	164	CARDINAL
ftr-311	869	6	139	CARDINAL
ftr-311	871	1	14	CARDINAL
ftr-311	872	1	cch	PERSON
ftr-311	872	2	59	DATE
ftr-311	872	3	235	CARDINAL
ftr-311	872	4	2012	DATE
ftr-311	873	1	165	CARDINAL
ftr-311	874	1	1	CARDINAL
ftr-311	874	2	more than $ 5,000	MONEY
ftr-311	874	3	2	CARDINAL
ftr-311	874	4	3	CARDINAL
ftr-311	875	1	treasury	ORG
ftr-311	875	2	39	CARDINAL
ftr-311	875	3	11–12	CARDINAL
ftr-311	876	1	tigra	PRODUCT
ftr-311	876	2	irs	ORG
ftr-311	876	3	irs	ORG
ftr-311	877	1	irs	ORG
ftr-311	878	1	12–13	CARDINAL
ftr-311	878	2	2013	DATE
ftr-311	878	3	313	CARDINAL
ftr-311	879	1	charities	ORG
ftr-311	879	2	january 12, 2010	DATE
ftr-311	879	3	haiti	GPE
ftr-311	879	4	congress	ORG
ftr-311	880	1	haiti	GPE
ftr-311	881	1	section 170(f)(17),”167	LAW
ftr-311	881	2	less than $250	MONEY
ftr-311	882	1	section 170(f)(17	LAW
ftr-311	882	2	applies.168	PRODUCT
ftr-311	882	3	irs	ORG
ftr-311	882	4	250	MONEY
ftr-311	883	1	166	CARDINAL
ftr-311	884	1	lauren mcgann	PERSON
ftr-311	884	2	july 7, 2010	DATE
ftr-311	884	3	american red cross	ORG
ftr-311	885	1	at least one	CARDINAL
ftr-311	888	1	4462	DATE
ftr-311	888	2	111th cong	ORG
ftr-311	889	1	2010	DATE
ftr-311	890	1	obama	PERSON
ftr-311	890	2	january 22, 2010	DATE
ftr-311	891	1	http://www.govtrack.us/	ORG
ftr-311	892	1	january 15, 2010	DATE
ftr-311	892	2	more than $10 million	MONEY
ftr-311	892	3	haiti	GPE
ftr-311	892	4	more than $8 million	MONEY
ftr-311	892	5	the red cross	ORG
ftr-311	893	1	douglas stanglin	PERSON
ftr-311	893	2	haiti	GPE
ftr-311	893	3	$8 million	MONEY
ftr-311	893	4	jan. 15, 2010	DATE
ftr-311	893	5	6:06 p.m.	TIME
ftr-311	894	1	168	CARDINAL
ftr-311	895	1	haiti	GPE
ftr-311	896	1	joanne fritz	PERSON
ftr-311	896	2	ben alexander	PERSON
ftr-311	896	3	dec. 6, 2012	DATE
ftr-311	897	1	169	CARDINAL
ftr-311	898	1	robert j. shiller	PERSON
ftr-311	899	1	314	CARDINAL
ftr-311	899	2	florida	GPE
ftr-311	900	1	14:7	CARDINAL
ftr-311	901	1	250	MONEY
ftr-311	901	2	more than $500	MONEY
ftr-311	904	1	irs	ORG
ftr-311	904	2	season	DATE
ftr-311	904	3	the week ending june 8, 2012	DATE
ftr-311	904	4	more than 82 percent	PERCENT
ftr-311	905	1	500.171	MONEY
ftr-311	905	2	170	CARDINAL
ftr-311	906	1	irs	ORG
ftr-311	906	2	seasons	DATE
ftr-311	906	3	week ending june 8, 2012	DATE
ftr-311	906	4	aug. 4, 2012	DATE
ftr-311	907	1	june 8, 2012	DATE
ftr-311	907	2	137,200,000	CARDINAL
ftr-311	908	1	113,074,000	CARDINAL
ftr-311	908	2	71,017,000	CARDINAL
ftr-311	908	3	42,056,000	CARDINAL
ftr-311	909	1	d.	NORP
ftr-311	910	1	larry	PERSON
ftr-311	911	1	171	CARDINAL
ftr-311	912	1	turbotax deluxe online	ORG
ftr-311	913	1	start2	PERSON
ftr-311	915	1	the tax year 2011	DATE
ftr-311	915	2	more than $5,000	MONEY
ftr-311	917	1	year 2011	DATE
ftr-311	917	2	jan. 28, 2013	DATE
ftr-311	918	1	section 170(f)(8	LAW
ftr-311	921	1	fh&r	ORG
ftr-311	922	1	2013	DATE
ftr-311	922	2	315	CARDINAL
ftr-311	922	3	250	MONEY
ftr-311	924	1	treasury	ORG
ftr-311	924	2	irs	ORG
ftr-311	926	1	250	MONEY
ftr-311	926	2	the over $500 and $5,000	MONEY
ftr-311	928	1	charities	PERSON
ftr-311	929	1	990.173	PRODUCT
ftr-311	929	2	congress	ORG
ftr-311	930	1	250	MONEY
ftr-311	931	1	172	CARDINAL
ftr-311	932	1	250	MONEY
ftr-311	932	2	1994	DATE
ftr-311	932	3	388	MONEY
ftr-311	932	4	2012	DATE
ftr-311	934	1	173	CARDINAL
ftr-311	937	1	990	ORG
ftr-311	937	2	annual	DATE
ftr-311	938	1	174	CARDINAL
ftr-311	940	1	175	CARDINAL
ftr-311	941	1	4965	DATE
ftr-311	943	1	316	CARDINAL
ftr-311	943	2	florida	GPE
ftr-311	944	1	14:7	CARDINAL
ftr-311	944	2	each year	DATE
ftr-311	946	1	two-percent	PERCENT
ftr-311	946	2	1986	DATE
ftr-311	947	1	congress	ORG
ftr-311	947	2	1944	DATE
ftr-311	948	1	178	CARDINAL
ftr-311	950	1	2009	DATE
ftr-311	950	2	$11.2 billion	MONEY
ftr-311	950	3	36.2 percent	PERCENT
ftr-311	950	4	88 percent	PERCENT
ftr-311	950	5	176	CARDINAL
ftr-311	951	1	roger colinvaux	PERSON
ftr-311	951	2	brian galle &	ORG
ftr-311	951	3	eugene steuerle	PERSON
ftr-311	951	4	13	CARDINAL
ftr-311	951	5	2012	DATE
ftr-311	952	1	galle & steuerle	ORG
ftr-311	954	1	11–12	CARDINAL
ftr-311	954	2	2011	DATE
ftr-311	955	1	177	CARDINAL
ftr-311	956	1	99th cong	ORG
ftr-311	956	2	the tax reform act of	LAW
ftr-311	956	3	1986	DATE
ftr-311	956	4	78	DATE
ftr-311	956	5	4, 1987	DATE
ftr-311	957	1	178	CARDINAL
ftr-311	958	1	s.	PERSON
ftr-311	959	1	78-885	CARDINAL
ftr-311	959	2	1994	DATE
ftr-311	959	3	4	CARDINAL
ftr-311	959	4	1944	DATE
ftr-311	959	5	858	CARDINAL
ftr-311	959	6	860	CARDINAL
ftr-311	959	7	317	CARDINAL
ftr-311	959	8	2010	DATE
ftr-311	959	9	58 percent	PERCENT
ftr-311	961	1	galle	ORG
ftr-311	961	2	roughly a quarter	DATE
ftr-311	964	1	british	NORP
ftr-311	965	1	one	CARDINAL
ftr-311	965	2	20 percent	PERCENT
ftr-311	965	3	20 percent	PERCENT
ftr-311	966	1	this 20 percent	PERCENT
ftr-311	966	2	20	CARDINAL
ftr-311	966	3	179	CARDINAL
ftr-311	967	1	roger colinvaux	PERSON
ftr-311	967	2	50	CARDINAL
ftr-311	968	1	j.	PERSON
ftr-311	968	2	legis	GPE
ftr-311	972	1	2013	DATE
ftr-311	972	2	pearson liddell &	ORG
ftr-311	972	3	janette wilson	PERSON
ftr-311	972	4	2009	DATE
ftr-311	974	1	4	CARDINAL
ftr-311	974	2	spring 2012	DATE
ftr-311	974	3	62	DATE
ftr-311	975	1	2009	DATE
ftr-311	975	2	irs	ORG
ftr-311	975	3	only $984 million	MONEY
ftr-311	976	1	59	DATE
ftr-311	977	1	21 million and 20 million	CARDINAL
ftr-311	977	2	2011	DATE
ftr-311	977	3	2012	DATE
ftr-311	978	1	treasury	ORG
ftr-311	978	2	39	CARDINAL
ftr-311	978	3	1	CARDINAL
ftr-311	978	4	180	CARDINAL
ftr-311	979	1	47	DATE
ftr-311	979	2	feb. 11, 2013	DATE
ftr-311	980	1	181	CARDINAL
ftr-311	981	1	colinvaux, galle & steuerle	ORG
ftr-311	981	2	176	CARDINAL
ftr-311	981	3	17	CARDINAL
ftr-311	981	4	182	CARDINAL
ftr-311	982	1	14–15,	DATE
ftr-311	982	2	21	DATE
ftr-311	982	3	183	CARDINAL
ftr-311	983	1	318	CARDINAL
ftr-311	983	2	florida	GPE
ftr-311	984	1	14:7	CARDINAL
ftr-311	985	1	particular.184	GPE
ftr-311	990	1	ninety days	DATE
ftr-311	990	2	irs	ORG
ftr-311	993	1	http://www.hmrc.gov.uk/individuals/giving/gift-aid.htm	GPE
ftr-311	994	1	184	CARDINAL
ftr-311	995	1	51–52	CARDINAL
ftr-311	995	2	feb. 11, 2013	DATE
ftr-311	996	1	185	CARDINAL
ftr-311	997	1	fred stokeld	PERSON
ftr-311	997	2	2012	DATE
ftr-311	997	3	today	DATE
ftr-311	997	4	240–8	CARDINAL
ftr-311	997	5	dec. 13, 2012	DATE
ftr-311	998	1	186	CARDINAL
ftr-311	999	1	fred stokeld	PERSON
ftr-311	999	2	2013	DATE
ftr-311	999	3	today	DATE
ftr-311	999	4	32–5	CARDINAL
ftr-311	999	5	feb. 15, 2013	DATE
ftr-311	999	6	day	DATE
ftr-311	1000	1	187	CARDINAL