id	sid	eid	entity	type
ftr-314	1	1	florida	GPE
ftr-314	1	2	florida	GPE
ftr-314	1	3	14 2013	DATE
ftr-314	1	4	10	CARDINAL
ftr-314	1	5	james alm* jay a.	PERSON
ftr-314	1	6	the last decade	DATE
ftr-314	5	1	i. introduction	PERSON
ftr-314	5	2	420 ii	QUANTITY
ftr-314	6	1	424	CARDINAL
ftr-314	6	2	425	CARDINAL
ftr-314	7	1	439 a.	PERSON
ftr-314	7	2	440	CARDINAL
ftr-314	7	3	442	CARDINAL
ftr-314	9	1	448	CARDINAL
ftr-314	9	2	james alm	PERSON
ftr-314	9	3	tulane university	ORG
ftr-314	10	1	jay a.	PERSON
ftr-314	10	2	rutgers university business school	ORG
ftr-314	10	3	jd, university of michigan	ORG
ftr-314	10	4	new york university law school	ORG
ftr-314	11	1	2012	DATE
ftr-314	12	1	420	CARDINAL
ftr-314	12	2	florida	GPE
ftr-314	13	1	14:10	CARDINAL
ftr-314	13	2	congress	ORG
ftr-314	14	1	453	CARDINAL
ftr-314	14	2	453	CARDINAL
ftr-314	14	3	455	CARDINAL
ftr-314	15	1	457	CARDINAL
ftr-314	15	2	458 vi	PERSON
ftr-314	15	3	460 i.	PERSON
ftr-314	20	1	2.	CARDINAL
ftr-314	21	1	262	CARDINAL
ftr-314	21	2	reg	CARDINAL
ftr-314	22	1	1.262-1(b)(5	CARDINAL
ftr-314	22	2	9	CARDINAL
ftr-314	22	3	761	CARDINAL
ftr-314	22	4	1947	DATE
ftr-314	23	1	199948016	DATE
ftr-314	23	2	dec. 3, 1999	DATE
ftr-314	24	1	3	CARDINAL
ftr-314	24	2	63	CARDINAL
ftr-314	24	3	1974	DATE
ftr-314	24	4	587 f.2d 941	QUANTITY
ftr-314	24	5	9th	ORDINAL
ftr-314	24	6	1978	DATE
ftr-314	25	1	anderson v. commissioner	PERSON
ftr-314	25	2	60	CARDINAL
ftr-314	25	3	834	CARDINAL
ftr-314	25	4	1973	DATE
ftr-314	25	5	36	CARDINAL
ftr-314	25	6	238	CARDINAL
ftr-314	25	7	1961	DATE
ftr-314	25	8	donnelly v. commissioner	ORG
ftr-314	25	9	1278	CARDINAL
ftr-314	25	10	1957	DATE
ftr-314	25	11	aff’d	ORG
ftr-314	25	12	262	CARDINAL
ftr-314	25	13	411	CARDINAL
ftr-314	25	14	2d	DATE
ftr-314	25	15	1959	DATE
ftr-314	25	16	bruton v. commissioner	PERSON
ftr-314	25	17	9	CARDINAL
ftr-314	25	18	882	CARDINAL
ftr-314	25	19	1947	DATE
ftr-314	25	20	washburn v. commissioner	PERSON
ftr-314	25	21	992	CARDINAL
ftr-314	25	22	321	CARDINAL
ftr-314	25	23	2d	DATE
ftr-314	25	24	1993	DATE
ftr-314	25	25	aff’g t.c.	PERSON
ftr-314	26	1	1991-195	DATE
ftr-314	27	1	510	CARDINAL
ftr-314	27	2	866	CARDINAL
ftr-314	27	3	1993	DATE
ftr-314	27	4	verbica v. commissioner	PERSON
ftr-314	27	5	t.c.	PERSON
ftr-314	28	1	1990	DATE
ftr-314	28	2	584	CARDINAL
ftr-314	28	3	clark v. commissioner	PERSON
ftr-314	28	4	t.c.	PERSON
ftr-314	29	1	1989598	DATE
ftr-314	29	2	951	CARDINAL
ftr-314	29	3	1258	CARDINAL
ftr-314	29	4	10th	ORDINAL
ftr-314	29	5	1991	DATE
ftr-314	30	1	dickson v. commissioner	PERSON
ftr-314	30	2	t.c.	PERSON
ftr-314	31	1	1986-182	DATE
ftr-314	31	2	t.c.	PERSON
ftr-314	32	1	1983726	DATE
ftr-314	32	2	henderson	GPE
ftr-314	32	3	t.c.	PERSON
ftr-314	33	1	1983-372	DATE
ftr-314	33	2	taylor v. commissioner	PERSON
ftr-314	33	3	t.c.	PERSON
ftr-314	34	1	1981-8	DATE
ftr-314	34	2	t.c.	PERSON
ftr-314	35	1	1980	DATE
ftr-314	35	2	425	CARDINAL
ftr-314	35	3	alexander v. commissioner	PERSON
ftr-314	35	4	t.c.	PERSON
ftr-314	36	1	1979	DATE
ftr-314	36	2	436	CARDINAL
ftr-314	36	3	fisher	ORG
ftr-314	36	4	t.c.	PERSON
ftr-314	37	1	19792013	DATE
ftr-314	37	2	421	CARDINAL
ftr-314	38	1	three	CARDINAL
ftr-314	39	1	first	ORDINAL
ftr-314	39	2	two	CARDINAL
ftr-314	39	3	191	CARDINAL
ftr-314	39	4	mckinley	GPE
ftr-314	39	5	t.c.	PERSON
ftr-314	40	1	1978	CARDINAL
ftr-314	40	2	428	CARDINAL
ftr-314	40	3	t.c.	PERSON
ftr-314	41	1	1978-299	DATE
ftr-314	41	2	clark v. commissioner	PERSON
ftr-314	41	3	t.c.	PERSON
ftr-314	42	1	1978276	DATE
ftr-314	42	2	potenga v. commissioner	ORG
ftr-314	42	3	t.c.	PERSON
ftr-314	43	1	1976	CARDINAL
ftr-314	43	2	151	CARDINAL
ftr-314	43	3	patti v. commissioner	PERSON
ftr-314	43	4	t.c.	PERSON
ftr-314	44	1	1975	CARDINAL
ftr-314	44	2	107	CARDINAL
ftr-314	44	3	beckley v. commissioner	ORG
ftr-314	44	4	t.c.	PERSON
ftr-314	45	1	1975-37	DATE
ftr-314	45	2	t.c.	PERSON
ftr-314	46	1	1971	CARDINAL
ftr-314	46	2	282	CARDINAL
ftr-314	46	3	pemberton v. commissioner	ORG
ftr-314	46	4	t.c.	PERSON
ftr-314	47	1	1970	DATE
ftr-314	47	2	194	CARDINAL
ftr-314	47	3	crist	NORP
ftr-314	47	4	t.c.	PERSON
ftr-314	48	1	1970	DATE
ftr-314	48	2	115	CARDINAL
ftr-314	48	3	hodgkinson	PERSON
ftr-314	48	4	t.c.	PERSON
ftr-314	49	1	1968	CARDINAL
ftr-314	49	2	kutchinski v. commissioner	PERSON
ftr-314	49	3	t.c.	PERSON
ftr-314	50	1	1968-46	DATE
ftr-314	50	2	335	CARDINAL
ftr-314	50	3	496	CARDINAL
ftr-314	50	4	5th	ORDINAL
ftr-314	51	1	1964	DATE
ftr-314	52	1	aff’g t.c.	PERSON
ftr-314	53	1	1962-233	DATE
ftr-314	53	2	t.c.	PERSON
ftr-314	54	1	1961-87	DATE
ftr-314	54	2	t.c.	PERSON
ftr-314	55	1	1960	DATE
ftr-314	55	2	181	CARDINAL
ftr-314	55	3	walker v. commissioner	PERSON
ftr-314	55	4	t.c.	PERSON
ftr-314	56	1	1959206	DATE
ftr-314	56	2	10	CARDINAL
ftr-314	57	1	117	CARDINAL
ftr-314	57	2	1951	DATE
ftr-314	57	3	thompson v. commissioner	ORG
ftr-314	57	4	15	CARDINAL
ftr-314	57	5	609	CARDINAL
ftr-314	57	6	1950	DATE
ftr-314	57	7	acq.	GPE
ftr-314	58	1	1951-1	DATE
ftr-314	58	2	3	CARDINAL
ftr-314	58	3	193	CARDINAL
ftr-314	58	4	586	CARDINAL
ftr-314	58	5	10th	ORDINAL
ftr-314	58	6	1951	DATE
ftr-314	58	7	rogers v. commissioner	PERSON
ftr-314	59	1	2001-188	DATE
ftr-314	60	1	t.c.	PERSON
ftr-314	61	1	1979	DATE
ftr-314	61	2	436	CARDINAL
ftr-314	61	3	fisher	ORG
ftr-314	61	4	t.c.	PERSON
ftr-314	62	1	1979	CARDINAL
ftr-314	62	2	191	CARDINAL
ftr-314	62	3	mckinley	GPE
ftr-314	62	4	t.c.	PERSON
ftr-314	63	1	1978	CARDINAL
ftr-314	63	2	428	CARDINAL
ftr-314	63	3	t.c.	PERSON
ftr-314	64	1	1978-299	DATE
ftr-314	64	2	clark v. commissioner	PERSON
ftr-314	64	3	t.c.	PERSON
ftr-314	65	1	1978	CARDINAL
ftr-314	65	2	276	CARDINAL
ftr-314	65	3	t.c.	PERSON
ftr-314	66	1	1976151	DATE
ftr-314	66	2	patti v. commissioner	PERSON
ftr-314	66	3	t.c.	PERSON
ftr-314	67	1	1975	CARDINAL
ftr-314	67	2	107	CARDINAL
ftr-314	67	3	beckley v. commissioner	ORG
ftr-314	67	4	t.c.	PERSON
ftr-314	68	1	1975-37	DATE
ftr-314	68	2	t.c.	PERSON
ftr-314	69	1	1971	CARDINAL
ftr-314	69	2	282	CARDINAL
ftr-314	69	3	pemberton v. commissioner	ORG
ftr-314	69	4	t.c.	PERSON
ftr-314	70	1	1970	DATE
ftr-314	70	2	194	CARDINAL
ftr-314	70	3	crist	NORP
ftr-314	70	4	t.c.	PERSON
ftr-314	71	1	1970115	DATE
ftr-314	71	2	hodgkinson	PERSON
ftr-314	71	3	t.c.	PERSON
ftr-314	72	1	1968	CARDINAL
ftr-314	72	2	kutchinski v. commissioner	PERSON
ftr-314	72	3	t.c.	PERSON
ftr-314	73	1	1968-46	DATE
ftr-314	73	2	335	CARDINAL
ftr-314	73	3	496	CARDINAL
ftr-314	73	4	5th	ORDINAL
ftr-314	74	1	1964	DATE
ftr-314	75	1	aff’g t.c.	PERSON
ftr-314	76	1	1962-233	DATE
ftr-314	76	2	t.c.	PERSON
ftr-314	77	1	1961-87	DATE
ftr-314	77	2	t.c.	PERSON
ftr-314	78	1	1960	DATE
ftr-314	78	2	181	CARDINAL
ftr-314	78	3	walker v. commissioner	PERSON
ftr-314	78	4	t.c.	PERSON
ftr-314	79	1	1959	CARDINAL
ftr-314	79	2	206	CARDINAL
ftr-314	79	3	10	CARDINAL
ftr-314	80	1	117	CARDINAL
ftr-314	80	2	1951	DATE
ftr-314	80	3	thompson v. commissioner	ORG
ftr-314	80	4	15	CARDINAL
ftr-314	80	5	609	CARDINAL
ftr-314	80	6	1950	DATE
ftr-314	80	7	acq.	GPE
ftr-314	81	1	1951-1	DATE
ftr-314	81	2	3	CARDINAL
ftr-314	81	3	193	CARDINAL
ftr-314	81	4	586	CARDINAL
ftr-314	81	5	10th	ORDINAL
ftr-314	81	6	1951	DATE
ftr-314	81	7	rogers v. commissioner	PERSON
ftr-314	82	1	2001-188	DATE
ftr-314	83	1	4	CARDINAL
ftr-314	83	2	william a. klein	PERSON
ftr-314	83	3	54	CARDINAL
ftr-314	83	4	cornell l. rev	PERSON
ftr-314	83	5	871	CARDINAL
ftr-314	83	6	878	CARDINAL
ftr-314	83	7	1969	DATE
ftr-314	83	8	daniel i. halperin	PERSON
ftr-314	83	9	122	CARDINAL
ftr-314	83	10	l. rev	PERSON
ftr-314	83	11	859 (	PERCENT
ftr-314	83	12	1974	DATE
ftr-314	84	1	422	CARDINAL
ftr-314	84	2	florida	GPE
ftr-314	84	3	14:10	CARDINAL
ftr-314	84	4	second	ORDINAL
ftr-314	84	5	third	ORDINAL
ftr-314	84	6	annually	DATE
ftr-314	84	7	government),6	GPE
ftr-314	84	8	third	ORDINAL
ftr-314	84	9	third	ORDINAL
ftr-314	84	10	5	CARDINAL
ftr-314	85	1	william a. klein	PERSON
ftr-314	85	2	florida	GPE
ftr-314	87	1	william a. klein	PERSON
ftr-314	87	2	18	CARDINAL
ftr-314	88	1	l. rev	PERSON
ftr-314	88	2	1099	DATE
ftr-314	88	3	1103	DATE
ftr-314	88	4	1966	DATE
ftr-314	89	1	6.	CARDINAL
ftr-314	91	1	7	CARDINAL
ftr-314	91	2	leandra lederman	PERSON
ftr-314	91	3	third	ORDINAL
ftr-314	91	4	60	CARDINAL
ftr-314	92	1	l. rev	PERSON
ftr-314	92	2	695	CARDINAL
ftr-314	92	3	697	CARDINAL
ftr-314	92	4	2007	DATE
ftr-314	95	1	8.	CARDINAL
ftr-314	95	2	irs	ORG
ftr-314	95	3	irs	ORG
ftr-314	95	4	jan. 6, 2012	DATE
ftr-314	95	5	third	ORDINAL
ftr-314	96	1	irs	ORG
ftr-314	97	1	only 1 percent	PERCENT
ftr-314	98	1	56 percent	PERCENT
ftr-314	98	2	2006	DATE
ftr-314	98	3	karen setze	PERSON
ftr-314	98	4	irs	ORG
ftr-314	98	5	111	CARDINAL
ftr-314	98	6	1216	CARDINAL
ftr-314	98	7	1216	DATE
ftr-314	98	8	2006	DATE
ftr-314	98	9	2001	DATE
ftr-314	100	1	only 1.2 percent	PERCENT
ftr-314	100	2	57 percent	PERCENT
ftr-314	102	1	72 percent	PERCENT
ftr-314	103	1	2013	DATE
ftr-314	103	2	423	CARDINAL
ftr-314	103	3	third	ORDINAL
ftr-314	103	4	noncompliance.10	DATE
ftr-314	104	1	congress	ORG
ftr-314	105	1	the last quarter of a century	DATE
ftr-314	105	2	treasury	ORG
ftr-314	106	1	one	CARDINAL
ftr-314	108	1	congress	ORG
ftr-314	109	1	congress	ORG
ftr-314	110	1	congress	ORG
ftr-314	110	2	section 469	LAW
ftr-314	110	3	congress	ORG
ftr-314	110	4	section 7701(o).13	LAW
ftr-314	110	5	congress	ORG
ftr-314	110	6	9	CARDINAL
ftr-314	113	1	10	CARDINAL
ftr-314	115	1	james alm	PERSON
ftr-314	115	2	19	CARDINAL
ftr-314	117	1	54	DATE
ftr-314	117	2	2012	DATE
ftr-314	118	1	11	CARDINAL
ftr-314	119	1	12	CARDINAL
ftr-314	120	1	1986	DATE
ftr-314	122	1	99	CARDINAL
ftr-314	122	2	501	CARDINAL
ftr-314	122	3	100	CARDINAL
ftr-314	123	1	2085	CARDINAL
ftr-314	123	2	1986	DATE
ftr-314	124	1	13	CARDINAL
ftr-314	124	2	2010	DATE
ftr-314	126	1	111	CARDINAL
ftr-314	126	2	124	CARDINAL
ftr-314	127	1	1029	CARDINAL
ftr-314	127	2	1067–68	ORDINAL
ftr-314	127	3	2010	DATE
ftr-314	128	1	14	CARDINAL
ftr-314	128	2	one	CARDINAL
ftr-314	128	3	congress	ORG
ftr-314	129	1	2010	DATE
ftr-314	130	1	424	CARDINAL
ftr-314	130	2	florida	GPE
ftr-314	130	3	14:10	CARDINAL
ftr-314	135	1	iii highlights	PERSON
ftr-314	144	1	111	CARDINAL
ftr-314	144	2	124	CARDINAL
ftr-314	145	1	71	CARDINAL
ftr-314	145	2	congress	ORG
ftr-314	146	1	first	ORDINAL
ftr-314	147	1	melissa a. dizdarevic	PERSON
ftr-314	147	2	79	CARDINAL
ftr-314	147	3	fordham l. rev	PERSON
ftr-314	147	4	2967	DATE
ftr-314	147	5	2011	DATE
ftr-314	148	1	2013	DATE
ftr-314	148	2	425	CARDINAL
ftr-314	148	3	two	CARDINAL
ftr-314	148	4	section 162	LAW
ftr-314	148	5	section 262 states	LAW
ftr-314	148	6	two	CARDINAL
ftr-314	149	1	one	CARDINAL
ftr-314	151	1	two	CARDINAL
ftr-314	152	1	four	CARDINAL
ftr-314	153	1	four	CARDINAL
ftr-314	154	1	15	CARDINAL
ftr-314	156	1	16	CARDINAL
ftr-314	158	1	17	CARDINAL
ftr-314	159	1	el v. commissioner	ORG
ftr-314	159	2	t.c.	PERSON
ftr-314	160	1	1990-182	DATE
ftr-314	161	1	980 f.2d	MONEY
ftr-314	161	2	723	CARDINAL
ftr-314	161	3	3d	CARDINAL
ftr-314	161	4	1990	DATE
ftr-314	162	1	18	CARDINAL
ftr-314	162	2	638	CARDINAL
ftr-314	162	3	248	CARDINAL
ftr-314	162	4	249	CARDINAL
ftr-314	162	5	1st	ORDINAL
ftr-314	162	6	1981	DATE
ftr-314	163	1	19	CARDINAL
ftr-314	164	1	413	CARDINAL
ftr-314	164	2	838	CARDINAL
ftr-314	164	3	1973	DATE
ftr-314	164	4	326	CARDINAL
ftr-314	164	5	465	CARDINAL
ftr-314	164	6	1946	DATE
ftr-314	164	7	63	CARDINAL
ftr-314	164	8	129	CARDINAL
ftr-314	164	9	134	CARDINAL
ftr-314	164	10	1974	DATE
ftr-314	165	1	20	CARDINAL
ftr-314	166	1	henry c. simons	PERSON
ftr-314	166	2	1938	DATE
ftr-314	166	3	robert m. haig	PERSON
ftr-314	166	4	1921	DATE
ftr-314	167	1	426	CARDINAL
ftr-314	167	2	florida	GPE
ftr-314	168	1	14:10 1	DATE
ftr-314	169	1	#1	CARDINAL
ftr-314	171	1	section 280a(c)(1	LAW
ftr-314	171	2	business.22	GPE
ftr-314	171	3	one	CARDINAL
ftr-314	171	4	21	CARDINAL
ftr-314	172	1	113	CARDINAL
ftr-314	172	2	106	DATE
ftr-314	172	3	113–14	DATE
ftr-314	172	4	1999	DATE
ftr-314	174	1	76	CARDINAL
ftr-314	174	2	839	CARDINAL
ftr-314	174	3	849	CARDINAL
ftr-314	174	4	1981	DATE
ftr-314	174	5	73	CARDINAL
ftr-314	174	6	766	CARDINAL
ftr-314	174	7	777–78	CARDINAL
ftr-314	174	8	1980	DATE
ftr-314	176	1	99	CARDINAL
ftr-314	176	2	361	CARDINAL
ftr-314	176	3	362	CARDINAL
ftr-314	179	1	daily	DATE
ftr-314	180	1	22	CARDINAL
ftr-314	181	1	one	CARDINAL
ftr-314	181	2	three	CARDINAL
ftr-314	181	3	1	CARDINAL
ftr-314	181	4	2	CARDINAL
ftr-314	181	5	3	CARDINAL
ftr-314	184	1	23	CARDINAL
ftr-314	185	1	gosling v. commissioner	PERSON
ftr-314	185	2	t.c.	PERSON
ftr-314	186	1	1999	DATE
ftr-314	186	2	148	CARDINAL
ftr-314	186	3	dehr v. commissioner	ORG
ftr-314	186	4	t.c.	PERSON
ftr-314	187	1	1998	CARDINAL
ftr-314	187	2	441	CARDINAL
ftr-314	187	3	t.c.	PERSON
ftr-314	188	1	199034	CARDINAL
ftr-314	188	2	wicker v. commissioner	ORG
ftr-314	188	3	t.c.	PERSON
ftr-314	189	1	1986-1	DATE
ftr-314	189	2	adams v. commissioner	PERSON
ftr-314	189	3	t.c.	PERSON
ftr-314	190	1	1982-223	DATE
ftr-314	190	2	732	CARDINAL
ftr-314	190	3	159	CARDINAL
ftr-314	190	4	7th	ORDINAL
ftr-314	190	5	1984	DATE
ftr-314	190	6	73	CARDINAL
ftr-314	190	7	766	CARDINAL
ftr-314	190	8	1980	DATE
ftr-314	191	1	24	CARDINAL
ftr-314	193	1	113	CARDINAL
ftr-314	193	2	106	CARDINAL
ftr-314	193	3	114	CARDINAL
ftr-314	193	4	1999	DATE
ftr-314	193	5	each year	DATE
ftr-314	193	6	romer v. commissioner	PERSON
ftr-314	193	7	t.c.	PERSON
ftr-314	194	1	2001	CARDINAL
ftr-314	194	2	168	CARDINAL
ftr-314	195	1	section 280a(c)(1)(a	LAW
ftr-314	195	2	2013	DATE
ftr-314	195	3	427	CARDINAL
ftr-314	196	1	a half-century-old	DATE
ftr-314	196	2	daily	DATE
ftr-314	196	3	the years	DATE
ftr-314	197	1	new york city	GPE
ftr-314	197	2	philadelphia	GPE
ftr-314	197	3	beale v. commissioner	PERSON
ftr-314	197	4	t.c.	PERSON
ftr-314	198	1	2000	CARDINAL
ftr-314	199	1	25	CARDINAL
ftr-314	202	1	190	CARDINAL
ftr-314	202	2	1953-2	DATE
ftr-314	202	3	303	CARDINAL
ftr-314	203	1	99-7, 1999-1	DATE
ftr-314	203	2	361	CARDINAL
ftr-314	203	3	irs	ORG
ftr-314	204	1	daily	DATE
ftr-314	205	1	1 year	DATE
ftr-314	206	1	26	CARDINAL
ftr-314	209	1	190	CARDINAL
ftr-314	209	2	1953-2	DATE
ftr-314	209	3	303	CARDINAL
ftr-314	210	1	99-7, 1999-1	DATE
ftr-314	210	2	361	CARDINAL
ftr-314	210	3	irs	ORG
ftr-314	211	1	daily	DATE
ftr-314	212	1	1 year	DATE
ftr-314	213	1	26	CARDINAL
ftr-314	214	1	dahood v. united states	PERSON
ftr-314	214	2	747	CARDINAL
ftr-314	214	3	46	DATE
ftr-314	214	4	48	DATE
ftr-314	214	5	1st	ORDINAL
ftr-314	214	6	1984	DATE
ftr-314	214	7	kasun v. united states	PERSON
ftr-314	214	8	671 f.2d	CARDINAL
ftr-314	214	9	1061	CARDINAL
ftr-314	214	10	7th	ORDINAL
ftr-314	214	11	1982	DATE
ftr-314	214	12	epperson v. commissioner	ORG
ftr-314	214	13	t.c.	PERSON
ftr-314	215	1	1985	DATE
ftr-314	215	2	382	CARDINAL
ftr-314	216	1	27	CARDINAL
ftr-314	217	1	kasun	PERSON
ftr-314	217	2	671 f.2d	QUANTITY
ftr-314	217	3	1061	CARDINAL
ftr-314	218	1	28	CARDINAL
ftr-314	219	1	daiz v. commissioner	PERSON
ftr-314	219	2	t.c.	PERSON
ftr-314	220	1	2002	CARDINAL
ftr-314	220	2	192	CARDINAL
ftr-314	220	3	stockton	GPE
ftr-314	220	4	california	GPE
ftr-314	220	5	428	CARDINAL
ftr-314	220	6	florida	GPE
ftr-314	222	1	14:10	CARDINAL
ftr-314	222	2	#3	CARDINAL
ftr-314	222	3	one	CARDINAL
ftr-314	223	1	90-2329	CARDINAL
ftr-314	223	2	99-7,30	CARDINAL
ftr-314	223	3	one	CARDINAL
ftr-314	223	4	daily	DATE
ftr-314	224	1	90-23	CARDINAL
ftr-314	224	2	days	DATE
ftr-314	224	3	weeks	DATE
ftr-314	224	4	approximately 25 percent	PERCENT
ftr-314	224	5	#4	MONEY
ftr-314	224	6	two	CARDINAL
ftr-314	225	1	two	CARDINAL
ftr-314	225	2	a day	DATE
ftr-314	225	3	one	CARDINAL
ftr-314	225	4	irs	ORG
ftr-314	226	1	2	CARDINAL
ftr-314	226	2	four	CARDINAL
ftr-314	229	1	novato	GPE
ftr-314	229	2	yuba city	GPE
ftr-314	229	3	171	CARDINAL
ftr-314	229	4	141	DATE
ftr-314	229	5	174 miles	QUANTITY
ftr-314	230	1	29	CARDINAL
ftr-314	233	1	90-23	CARDINAL
ftr-314	234	1	29	CARDINAL
ftr-314	234	2	30	CARDINAL
ftr-314	235	1	99	CARDINAL
ftr-314	236	1	362	CARDINAL
ftr-314	239	1	90-23	CARDINAL
ftr-314	240	1	29	CARDINAL
ftr-314	240	2	32	CARDINAL
ftr-314	244	1	98-06	CARDINAL
ftr-314	245	1	33	CARDINAL
ftr-314	246	1	el v. commissioner	ORG
ftr-314	246	2	t.c.	PERSON
ftr-314	247	1	1990-182	DATE
ftr-314	248	1	980 f.2d	MONEY
ftr-314	248	2	723	CARDINAL
ftr-314	248	3	3d	CARDINAL
ftr-314	248	4	1990	DATE
ftr-314	249	1	34	CARDINAL
ftr-314	251	1	55	CARDINAL
ftr-314	251	2	1955-1	DATE
ftr-314	251	3	261	CARDINAL
ftr-314	251	4	irs	ORG
ftr-314	252	1	463	CARDINAL
ftr-314	252	2	14	DATE
ftr-314	252	3	2009	DATE
ftr-314	253	1	2013	DATE
ftr-314	253	2	429	CARDINAL
ftr-314	253	3	first	ORDINAL
ftr-314	253	4	this day	DATE
ftr-314	255	1	each day	DATE
ftr-314	255	2	two	CARDINAL
ftr-314	255	3	weekly	DATE
ftr-314	255	4	first	ORDINAL
ftr-314	255	5	second	ORDINAL
ftr-314	257	1	second	ORDINAL
ftr-314	257	2	nature.37 third	ORG
ftr-314	257	3	a particular year	DATE
ftr-314	257	4	two	CARDINAL
ftr-314	257	5	the year	DATE
ftr-314	258	1	the winter months	DATE
ftr-314	258	2	florida	GPE
ftr-314	258	3	the summer months	DATE
ftr-314	258	4	connecticut	GPE
ftr-314	259	1	third	ORDINAL
ftr-314	260	1	irs	ORG
ftr-314	260	2	third	ORDINAL
ftr-314	260	3	one	CARDINAL
ftr-314	261	1	the year 35	DATE
ftr-314	262	1	1-1	CARDINAL
ftr-314	263	1	the united states	GPE
ftr-314	263	2	1960 to 2000	DATE
ftr-314	263	3	u.s.	GPE
ftr-314	263	4	2000	DATE
ftr-314	263	5	2000	DATE
ftr-314	263	6	oct. 20, 2004	DATE
ftr-314	263	7	the past two decades	DATE
ftr-314	264	1	36	CARDINAL
ftr-314	264	2	lauren marini	PERSON
ftr-314	264	3	2009	DATE
ftr-314	264	4	40	CARDINAL
ftr-314	265	1	l. rev	PERSON
ftr-314	266	1	107	CARDINAL
ftr-314	266	2	2010	DATE
ftr-314	267	1	37	CARDINAL
ftr-314	268	1	t.c.	PERSON
ftr-314	268	2	2004-117	DATE
ftr-314	268	3	webster	PERSON
ftr-314	268	4	third	ORDINAL
ftr-314	268	5	1986	DATE
ftr-314	269	1	430	CARDINAL
ftr-314	269	2	florida	GPE
ftr-314	269	3	14:10	CARDINAL
ftr-314	269	4	third	ORDINAL
ftr-314	269	5	the same days of the week	DATE
ftr-314	270	1	fourth	ORDINAL
ftr-314	270	2	four	CARDINAL
ftr-314	272	1	fashion.41	NORP
ftr-314	273	1	38	CARDINAL
ftr-314	274	1	irs	ORG
ftr-314	275	1	andrews	PERSON
ftr-314	275	2	931	CARDINAL
ftr-314	275	3	132	CARDINAL
ftr-314	275	4	1st	ORDINAL
ftr-314	275	5	1991	DATE
ftr-314	275	6	florida	GPE
ftr-314	275	7	connecticut	GPE
ftr-314	275	8	the year	DATE
ftr-314	276	1	first	ORDINAL
ftr-314	277	1	first	ORDINAL
ftr-314	278	1	39	CARDINAL
ftr-314	279	1	jim campbell	PERSON
ftr-314	279	2	2010	DATE
ftr-314	279	3	monthly	DATE
ftr-314	279	4	sept. 2011	DATE
ftr-314	279	5	32	DATE
ftr-314	279	6	2010	DATE
ftr-314	279	7	4.9 percent	PERCENT
ftr-314	280	1	40	CARDINAL
ftr-314	281	1	lopkoff v. commissioner	PERSON
ftr-314	281	2	t.c.	PERSON
ftr-314	282	1	701	CARDINAL
ftr-314	282	2	two	CARDINAL
ftr-314	282	3	two	CARDINAL
ftr-314	282	4	two	CARDINAL
ftr-314	282	5	second	ORDINAL
ftr-314	282	6	two	CARDINAL
ftr-314	282	7	half-mile	QUANTITY
ftr-314	283	1	41	CARDINAL
ftr-314	284	1	supra	PERSON
ftr-314	284	2	4–5	CARDINAL
ftr-314	284	3	2013	DATE
ftr-314	285	1	431	CARDINAL
ftr-314	286	1	1	CARDINAL
ftr-314	286	2	2	CARDINAL
ftr-314	287	1	1	CARDINAL
ftr-314	289	1	one	CARDINAL
ftr-314	290	1	42	DATE
ftr-314	292	1	98-432	CARDINAL
ftr-314	293	1	2	CARDINAL
ftr-314	293	2	1387	CARDINAL
ftr-314	293	3	1984	DATE
ftr-314	294	1	43	CARDINAL
ftr-314	295	1	five-year	DATE
ftr-314	297	1	168(e)(3)(b)(i	CARDINAL
ftr-314	298	1	200 percent	PERCENT
ftr-314	299	1	168(b)(1	ORDINAL
ftr-314	300	1	the half-year	DATE
ftr-314	302	1	44	DATE
ftr-314	303	1	280f(d)(5)(a	PRODUCT
ftr-314	303	2	4	CARDINAL
ftr-314	303	3	6,000 pounds	QUANTITY
ftr-314	304	1	432	CARDINAL
ftr-314	304	2	florida	GPE
ftr-314	305	1	14:10	CARDINAL
ftr-314	305	2	30,784	MONEY
ftr-314	305	3	2012)46	CARDINAL
ftr-314	305	4	ten years	DATE
ftr-314	305	5	45	CARDINAL
ftr-314	306	1	280f(a	CARDINAL
ftr-314	311	1	2012	DATE
ftr-314	311	2	each year	DATE
ftr-314	311	3	first	ORDINAL
ftr-314	311	4	11,160	MONEY
ftr-314	311	5	5,100	MONEY
ftr-314	311	6	third year	DATE
ftr-314	311	7	3,050	MONEY
ftr-314	311	8	year	DATE
ftr-314	311	9	1,875	MONEY
ftr-314	311	10	proc	PERSON
ftr-314	312	1	2012-23	DATE
ftr-314	312	2	2012-14	DATE
ftr-314	313	1	1	CARDINAL
ftr-314	313	2	2012	DATE
ftr-314	313	3	section 168(k)(2)(f)(i	LAW
ftr-314	313	4	an additional $8,000	MONEY
ftr-314	313	5	the first year	DATE
ftr-314	315	1	section 179	LAW
ftr-314	315	2	the tax year	DATE
ftr-314	316	1	2012	DATE
ftr-314	316	2	500,000	MONEY
ftr-314	320	1	168(k)(1)(a	CARDINAL
ftr-314	321	1	2012	DATE
ftr-314	321	2	50 percent	PERCENT
ftr-314	323	1	179	CARDINAL
ftr-314	324	1	section 179	LAW
ftr-314	326	1	4.	CARDINAL
ftr-314	326	2	years	DATE
ftr-314	330	1	46	DATE
ftr-314	331	1	zach bowman	PERSON
ftr-314	331	2	30,784	MONEY
ftr-314	331	3	april 11, 2012	DATE
ftr-314	331	4	4:01 pm	TIME
ftr-314	331	5	truecar.com	ORG
ftr-314	331	6	u.s.	GPE
ftr-314	331	7	last month	DATE
ftr-314	331	8	30,748	MONEY
ftr-314	331	9	last year’s	DATE
ftr-314	331	10	2013	DATE
ftr-314	331	11	433	CARDINAL
ftr-314	331	12	50,000	MONEY
ftr-314	331	13	lexus	ORG
ftr-314	331	14	twenty years	DATE
ftr-314	333	1	expenses.48	ORG
ftr-314	333	2	just $28,771	MONEY
ftr-314	334	1	47	DATE
ftr-314	338	1	280f(d)(6)(a	CARDINAL
ftr-314	339	1	annual	DATE
ftr-314	339	2	each year	DATE
ftr-314	344	1	three	CARDINAL
ftr-314	344	2	1	CARDINAL
ftr-314	344	3	2	CARDINAL
ftr-314	344	4	1	CARDINAL
ftr-314	344	5	irs	ORG
ftr-314	344	6	3	CARDINAL
ftr-314	344	7	days	DATE
ftr-314	346	1	1.280f-7(a)(2	CARDINAL
ftr-314	349	1	1.280f-7(a)(2)(iii	CARDINAL
ftr-314	350	1	48	DATE
ftr-314	353	1	1.274-5t(b)(6)(i)(b	CARDINAL
ftr-314	356	1	98	CARDINAL
ftr-314	356	2	1028	CARDINAL
ftr-314	356	3	1984	DATE
ftr-314	356	4	5 days	DATE
ftr-314	356	5	2 days	DATE
ftr-314	360	1	section 212	LAW
ftr-314	362	1	section 280f(d)(6)(c)(i	LAW
ftr-314	363	1	434	CARDINAL
ftr-314	363	2	florida	GPE
ftr-314	364	1	14:10	CARDINAL
ftr-314	366	1	2013	DATE
ftr-314	366	2	56.5 cents	MONEY
ftr-314	366	3	ten thousand miles	QUANTITY
ftr-314	366	4	2013	DATE
ftr-314	366	5	5,650	MONEY
ftr-314	366	6	10,000	CARDINAL
ftr-314	366	7	56.5	CARDINAL
ftr-314	368	1	automobiles constitute	ORG
ftr-314	368	2	fifty percent	PERCENT
ftr-314	369	1	280f(b)(2)(a	CARDINAL
ftr-314	370	1	the current year	DATE
ftr-314	370	2	prior years	DATE
ftr-314	372	1	280f(b)(2)(b	CARDINAL
ftr-314	373	1	49	DATE
ftr-314	375	1	1.274-5(j)(2	CARDINAL
ftr-314	376	1	50	CARDINAL
ftr-314	377	1	2012-72	DATE
ftr-314	377	2	2012-50	DATE
ftr-314	378	1	673	CARDINAL
ftr-314	378	2	2	CARDINAL
ftr-314	378	3	2013	DATE
ftr-314	378	4	2012-1	DATE
ftr-314	378	5	2	CARDINAL
ftr-314	378	6	260	CARDINAL
ftr-314	378	7	2	CARDINAL
ftr-314	378	8	2012	DATE
ftr-314	378	9	2010-88	DATE
ftr-314	378	10	2010-51	DATE
ftr-314	378	11	882	CARDINAL
ftr-314	378	12	ann.	ORG
ftr-314	378	13	2011-40, 2011-29	DATE
ftr-314	379	1	56	CARDINAL
ftr-314	379	2	2011	DATE
ftr-314	379	3	proc	PERSON
ftr-314	380	1	2009-54	DATE
ftr-314	380	2	2009-51	DATE
ftr-314	381	1	930	CARDINAL
ftr-314	381	2	5.01	CARDINAL
ftr-314	381	3	2010	DATE
ftr-314	382	1	51	CARDINAL
ftr-314	385	1	2012	DATE
ftr-314	385	2	23 cents	MONEY
ftr-314	385	3	2011	DATE
ftr-314	385	4	22 cents	MONEY
ftr-314	385	5	2010	DATE
ftr-314	385	6	23 cents	MONEY
ftr-314	386	1	2012-1	DATE
ftr-314	386	2	50	CARDINAL
ftr-314	386	3	3	CARDINAL
ftr-314	387	1	ten thousand miles	QUANTITY
ftr-314	387	2	2012	DATE
ftr-314	387	3	2,300	MONEY
ftr-314	387	4	10,000 x .23	QUANTITY
ftr-314	388	1	52	CARDINAL
ftr-314	389	1	section 179	LAW
ftr-314	389	2	five	CARDINAL
ftr-314	390	1	proc	PERSON
ftr-314	391	1	2010-51	DATE
ftr-314	391	2	2010-51	DATE
ftr-314	391	3	883	CARDINAL
ftr-314	391	4	4.05	CARDINAL
ftr-314	392	1	53	DATE
ftr-314	393	1	two percent	PERCENT
ftr-314	395	1	54	DATE
ftr-314	397	1	55	CARDINAL
ftr-314	398	1	44	CARDINAL
ftr-314	399	1	2013	DATE
ftr-314	399	2	435	CARDINAL
ftr-314	400	1	119.57	CARDINAL
ftr-314	401	1	congress	ORG
ftr-314	401	2	2	CARDINAL
ftr-314	401	3	section 61	LAW
ftr-314	401	4	congress	ORG
ftr-314	402	1	56	CARDINAL
ftr-314	403	1	280f(d)(3)(a	CARDINAL
ftr-314	404	1	57	CARDINAL
ftr-314	407	1	58	CARDINAL
ftr-314	407	2	292	CARDINAL
ftr-314	407	3	435	CARDINAL
ftr-314	407	4	440	CARDINAL
ftr-314	407	5	1934	DATE
ftr-314	408	1	292	CARDINAL
ftr-314	408	2	371	CARDINAL
ftr-314	408	3	381	CARDINAL
ftr-314	408	4	1934	DATE
ftr-314	408	5	congress	ORG
ftr-314	409	1	david i. walker	PERSON
ftr-314	409	2	52	CARDINAL
ftr-314	409	3	mary l. rev	PERSON
ftr-314	409	4	1247	CARDINAL
ftr-314	409	5	2011	DATE
ftr-314	409	6	erwin n. griswold	PERSON
ftr-314	409	7	56	CARDINAL
ftr-314	410	1	l. rev	PERSON
ftr-314	410	2	1142	CARDINAL
ftr-314	410	3	1943	DATE
ftr-314	411	1	59	CARDINAL
ftr-314	412	1	treasury	ORG
ftr-314	414	1	80-84	CARDINAL
ftr-314	414	2	87	DATE
ftr-314	414	3	92	CARDINAL
ftr-314	414	4	1985	DATE
ftr-314	415	1	60	CARDINAL
ftr-314	416	1	61(a	CARDINAL
ftr-314	417	1	61	CARDINAL
ftr-314	419	1	436	CARDINAL
ftr-314	419	2	florida	GPE
ftr-314	419	3	14:10 a.	PERSON
ftr-314	420	1	treasury	ORG
ftr-314	420	2	three	CARDINAL
ftr-314	422	1	10,000	MONEY
ftr-314	422	2	one-quarter	DATE
ftr-314	422	3	2,500	MONEY
ftr-314	423	1	one	CARDINAL
ftr-314	423	2	four	CARDINAL
ftr-314	423	3	one	CARDINAL
ftr-314	423	4	three	CARDINAL
ftr-314	424	1	annual	DATE
ftr-314	424	2	62	CARDINAL
ftr-314	426	1	1.61	CARDINAL
ftr-314	427	1	63	CARDINAL
ftr-314	429	1	1.61-21(b)(4)(i	CARDINAL
ftr-314	430	1	64	CARDINAL
ftr-314	432	1	1.61-21(c)(3)(ii	CARDINAL
ftr-314	433	1	the taxable year	DATE
ftr-314	433	2	the taxable year	DATE
ftr-314	434	1	65	CARDINAL
ftr-314	435	1	irs	ORG
ftr-314	438	1	66	CARDINAL
ftr-314	439	1	annual	DATE
ftr-314	441	1	1.61-21(d)(3)(i	CARDINAL
ftr-314	443	1	2013	DATE
ftr-314	443	2	437	CARDINAL
ftr-314	443	3	1	CARDINAL
ftr-314	446	1	1.61-21(d)(5)(i	QUANTITY
ftr-314	448	1	1.61-21(d)(5)(ii)(a	DATE
ftr-314	448	2	less eight percent	PERCENT
ftr-314	449	1	1.61-21(d)(5)(ii)(c	DATE
ftr-314	450	1	2	CARDINAL
ftr-314	450	2	1	CARDINAL
ftr-314	450	3	annual	DATE
ftr-314	452	1	1.61	CARDINAL
ftr-314	454	1	1.61-21(d)(2)(iii	QUANTITY
ftr-314	455	1	annual	DATE
ftr-314	455	2	annual	DATE
ftr-314	455	3	annual	DATE
ftr-314	457	1	1.1325(b)(1)(i	CARDINAL
ftr-314	459	1	1.61-21(d)(4)(i	CARDINAL
ftr-314	459	2	annual	DATE
ftr-314	459	3	the year	DATE
ftr-314	459	4	less than thirty days	DATE
ftr-314	461	1	1.61-21(d)(2	CARDINAL
ftr-314	462	1	past december 31	DATE
ftr-314	462	2	fourth	ORDINAL
ftr-314	463	1	1.61-21(d)(2)(v	CARDINAL
ftr-314	465	1	1.61-21(d)(5)(v	CARDINAL
ftr-314	465	2	twenty or	CARDINAL
ftr-314	468	1	1.61-21(d)(3)(ii)(a	DATE
ftr-314	469	1	5.5 cents	MONEY
ftr-314	472	1	67	CARDINAL
ftr-314	473	1	2012	DATE
ftr-314	473	2	55.5 cents	MONEY
ftr-314	473	3	50	CARDINAL
ftr-314	475	1	1.61-21(e)(1	CARDINAL
ftr-314	478	1	1.61-21(e)(3)(i	CARDINAL
ftr-314	479	1	5.5 cents	MONEY
ftr-314	481	1	1.61-21(e)(3)(iii)(a	CARDINAL
ftr-314	482	1	two	CARDINAL
ftr-314	483	1	first	ORDINAL
ftr-314	483	2	2012	DATE
ftr-314	483	3	15,900	MONEY
ftr-314	483	4	proc	PERSON
ftr-314	484	1	2012-13	DATE
ftr-314	484	2	3.01	CARDINAL
ftr-314	484	3	2012-3	DATE
ftr-314	484	4	295	CARDINAL
ftr-314	486	1	1.61-21(e)(1)(iii	DATE
ftr-314	486	2	first	ORDINAL
ftr-314	486	3	the first five years	DATE
ftr-314	487	1	second	ORDINAL
ftr-314	487	2	438	CARDINAL
ftr-314	487	3	florida	GPE
ftr-314	488	1	14:10	QUANTITY
ftr-314	488	2	two	CARDINAL
ftr-314	488	3	at least ten thousand miles	CARDINAL
ftr-314	488	4	a calendar year	DATE
ftr-314	490	1	1.61-21(e)(1)(ii	CARDINAL
ftr-314	491	1	68	CARDINAL
ftr-314	492	1	1.50	MONEY
ftr-314	492	2	one	CARDINAL
ftr-314	494	1	1.61-21(f)(3	CARDINAL
ftr-314	495	1	five	CARDINAL
ftr-314	495	2	one	CARDINAL
ftr-314	495	3	6	CARDINAL
ftr-314	497	1	1.61-21(f)(1	CARDINAL
ftr-314	499	1	1.61-21(c)(2)(i	CARDINAL
ftr-314	500	1	69	CARDINAL
ftr-314	501	1	61(a	CARDINAL
ftr-314	502	1	70	CARDINAL
ftr-314	504	1	71	CARDINAL
ftr-314	506	1	72	DATE
ftr-314	508	1	2013	DATE
ftr-314	508	2	439	CARDINAL
ftr-314	510	1	more than one day	DATE
ftr-314	514	1	73	CARDINAL
ftr-314	516	1	74	CARDINAL
ftr-314	518	1	1.132-5(b)(1	CARDINAL
ftr-314	519	1	75	CARDINAL
ftr-314	521	1	1.132-5(e	CARDINAL
ftr-314	522	1	reg	CARDINAL
ftr-314	523	1	1.274-6t(a)(2	CARDINAL
ftr-314	524	1	76	CARDINAL
ftr-314	526	1	1.132-5(f	CARDINAL
ftr-314	527	1	reg	CARDINAL
ftr-314	528	1	1.274-6t(a)(3	CARDINAL
ftr-314	529	1	77	CARDINAL
ftr-314	531	1	1.132-6(a	CARDINAL
ftr-314	534	1	1.132-6(b	CARDINAL
ftr-314	535	1	79	CARDINAL
ftr-314	537	1	1.132-6(e)(2	CARDINAL
ftr-314	538	1	80	CARDINAL
ftr-314	539	1	cohan v. commissioner	PERSON
ftr-314	539	2	39	CARDINAL
ftr-314	539	3	540	CARDINAL
ftr-314	539	4	2d	DATE
ftr-314	539	5	1930	DATE
ftr-314	541	1	440	CARDINAL
ftr-314	541	2	florida	GPE
ftr-314	543	1	14:10	CARDINAL
ftr-314	544	1	a.	PERSON
ftr-314	544	2	incurred.82	ORG
ftr-314	544	3	seventy-five	MONEY
ftr-314	545	1	rate.85	ORG
ftr-314	545	2	jay a.	PERSON
ftr-314	545	3	79	CARDINAL
ftr-314	546	1	l. rev	PERSON
ftr-314	547	1	939 (2006	DATE
ftr-314	548	1	81	CARDINAL
ftr-314	550	1	1.274-5t(b)(6	CARDINAL
ftr-314	551	1	82	CARDINAL
ftr-314	554	1	1.274-5(c)(2)(iii)(a)(2	CARDINAL
ftr-314	555	1	84	CARDINAL
ftr-314	556	1	t.c.	PERSON
ftr-314	557	1	1982-160	DATE
ftr-314	557	2	t.c.	PERSON
ftr-314	558	1	1979-73	DATE
ftr-314	558	2	several years	DATE
ftr-314	558	3	silverton v. commissioner	PERSON
ftr-314	558	4	t.c.	PERSON
ftr-314	559	1	1978-22	DATE
ftr-314	560	1	85	CARDINAL
ftr-314	562	1	1	CARDINAL
ftr-314	562	2	2	CARDINAL
ftr-314	563	1	proc	PERSON
ftr-314	564	1	2010-51	CARDINAL
ftr-314	564	2	7, 2010-51	DATE
ftr-314	564	3	883	CARDINAL
ftr-314	566	1	441	CARDINAL
ftr-314	566	2	the calendar year	DATE
ftr-314	566	3	2013	DATE
ftr-314	566	4	56.5	CARDINAL
ftr-314	566	5	two	CARDINAL
ftr-314	566	6	first	ORDINAL
ftr-314	566	7	second	ORDINAL
ftr-314	567	1	1	CARDINAL
ftr-314	567	2	first	ORDINAL
ftr-314	568	1	4562	CARDINAL
ftr-314	570	1	proc	PERSON
ftr-314	571	1	2010-51	DATE
ftr-314	573	1	1.61-21(f)(5	CARDINAL
ftr-314	574	1	the calendar year	DATE
ftr-314	574	2	at least ten	CARDINAL
ftr-314	577	1	1.274-5(j)(2	CARDINAL
ftr-314	578	1	87	CARDINAL
ftr-314	579	1	2012-72	DATE
ftr-314	579	2	2	CARDINAL
ftr-314	579	3	2012-50 673	DATE
ftr-314	579	4	2013	DATE
ftr-314	580	1	88	CARDINAL
ftr-314	581	1	proc	PERSON
ftr-314	582	1	2010-51	DATE
ftr-314	582	2	2010-51	DATE
ftr-314	582	3	883	CARDINAL
ftr-314	582	4	4.02	CARDINAL
ftr-314	582	5	89	CARDINAL
ftr-314	583	1	irs	ORG
ftr-314	583	2	17	CARDINAL
ftr-314	583	3	187	CARDINAL
ftr-314	583	4	2011	DATE
ftr-314	584	1	90	CARDINAL
ftr-314	585	1	91	CARDINAL
ftr-314	586	1	irs	ORG
ftr-314	586	2	946	CARDINAL
ftr-314	586	3	13–14 (2011	DATE
ftr-314	587	1	442	CARDINAL
ftr-314	587	2	florida	GPE
ftr-314	588	1	14:10 2	CARDINAL
ftr-314	590	1	three	CARDINAL
ftr-314	590	2	1	CARDINAL
ftr-314	590	3	section 162),96	LAW
ftr-314	590	4	2	CARDINAL
ftr-314	590	5	3	CARDINAL
ftr-314	590	6	irs	ORG
ftr-314	592	1	1	CARDINAL
ftr-314	592	2	2	CARDINAL
ftr-314	592	3	irs	ORG
ftr-314	593	1	1	CARDINAL
ftr-314	594	1	92	CARDINAL
ftr-314	595	1	62(a)(2)(a	CARDINAL
ftr-314	596	1	93	CARDINAL
ftr-314	598	1	1.62-2(c)(4	CARDINAL
ftr-314	599	1	94	CARDINAL
ftr-314	601	1	1.6041-3(b	CARDINAL
ftr-314	602	1	95	CARDINAL
ftr-314	604	1	1.62-2(c)(2	CARDINAL
ftr-314	605	1	96	CARDINAL
ftr-314	607	1	1.62-2(d	CARDINAL
ftr-314	608	1	97	CARDINAL
ftr-314	610	1	1.62-2(e	CARDINAL
ftr-314	611	1	98	CARDINAL
ftr-314	613	1	1.62-2(f	QUANTITY
ftr-314	614	1	99	CARDINAL
ftr-314	616	1	1.62-2(c)(3)(i	CARDINAL
ftr-314	617	1	100	CARDINAL
ftr-314	618	1	1.62-2(c)(5	CARDINAL
ftr-314	619	1	2013	DATE
ftr-314	619	2	443	CARDINAL
ftr-314	620	1	zero	CARDINAL
ftr-314	621	1	100	MONEY
ftr-314	622	1	100	MONEY
ftr-314	628	1	two weeks	DATE
ftr-314	628	2	maine	GPE
ftr-314	628	3	one	CARDINAL
ftr-314	629	1	5,000	MONEY
ftr-314	629	2	annual	DATE
ftr-314	629	3	100,000	MONEY
ftr-314	631	1	annual	DATE
ftr-314	631	2	5,000	MONEY
ftr-314	632	1	101	CARDINAL
ftr-314	633	1	a. scott	PERSON
ftr-314	633	2	the grimm brothers	ORG
ftr-314	633	3	28	CARDINAL
ftr-314	633	4	willamette l. rev	PERSON
ftr-314	633	5	1,	PERCENT
ftr-314	633	6	25	DATE
ftr-314	633	7	1991	DATE
ftr-314	633	8	56–57	CARDINAL
ftr-314	634	1	102	CARDINAL
ftr-314	636	1	103	CARDINAL
ftr-314	638	1	1.162-2(b	CARDINAL
ftr-314	639	1	444	CARDINAL
ftr-314	639	2	florida	GPE
ftr-314	639	3	14:10	TIME
ftr-314	639	4	5,000	MONEY
ftr-314	647	1	new jersey	GPE
ftr-314	647	2	florida	GPE
ftr-314	647	3	two	CARDINAL
ftr-314	648	1	104	CARDINAL
ftr-314	649	1	supra	PERSON
ftr-314	649	2	5	CARDINAL
ftr-314	649	3	105	CARDINAL
ftr-314	653	1	262	CARDINAL
ftr-314	653	2	106	CARDINAL
ftr-314	654	1	supra	PERSON
ftr-314	654	2	5	CARDINAL
ftr-314	654	3	107	CARDINAL
ftr-314	655	1	supra	PERSON
ftr-314	655	2	8	CARDINAL
ftr-314	656	1	445	CARDINAL
ftr-314	657	1	irs	ORG
ftr-314	660	1	irs	ORG
ftr-314	660	2	2	CARDINAL
ftr-314	661	1	irs	ORG
ftr-314	661	2	irs	ORG
ftr-314	662	1	first	ORDINAL
ftr-314	662	2	irs	ORG
ftr-314	662	3	irs	ORG
ftr-314	663	1	one	CARDINAL
ftr-314	663	2	irs	ORG
ftr-314	663	3	108	CARDINAL
ftr-314	665	1	109	CARDINAL
ftr-314	667	1	110	CARDINAL
ftr-314	668	1	william hoffman	PERSON
ftr-314	668	2	nearly 1	CARDINAL
ftr-314	668	3	8	CARDINAL
ftr-314	668	4	irs	ORG
ftr-314	668	5	134	CARDINAL
ftr-314	668	6	174	CARDINAL
ftr-314	668	7	2012	DATE
ftr-314	668	8	irs	ORG
ftr-314	668	9	2012	DATE
ftr-314	668	10	about 3,000	CARDINAL
ftr-314	668	11	a year earlier	DATE
ftr-314	668	12	hundreds of millions of dollars	MONEY
ftr-314	669	1	more than 52,000	CARDINAL
ftr-314	669	2	late 2010	DATE
ftr-314	669	3	about 49,000	CARDINAL
ftr-314	669	4	2012	DATE
ftr-314	670	1	111	CARDINAL
ftr-314	671	1	irs	ORG
ftr-314	671	2	fiscal 2011	DATE
ftr-314	671	3	2012	DATE
ftr-314	671	4	today	DATE
ftr-314	671	5	4-21	CARDINAL
ftr-314	671	6	the past decade	DATE
ftr-314	671	7	approximately 1 percent	PERCENT
ftr-314	671	8	jim abrams	PERSON
ftr-314	671	9	irs	ORG
ftr-314	671	10	seattle times	ORG
ftr-314	671	11	apr. 14, 2008	DATE
ftr-314	671	12	http://seattletimes.nwsource.com/html/nationworld/2004346994_audits14	PERSON
ftr-314	671	13	html	PERSON
ftr-314	671	14	irs	ORG
ftr-314	671	15	gao 01-484	PERSON
ftr-314	672	1	446	CARDINAL
ftr-314	672	2	florida	GPE
ftr-314	672	3	14:10	CARDINAL
ftr-314	672	4	roughly $450 billion	MONEY
ftr-314	672	5	irs	ORG
ftr-314	672	6	irs	ORG
ftr-314	674	1	irs	ORG
ftr-314	675	1	irs	ORG
ftr-314	676	1	irs	ORG
ftr-314	677	1	irs	ORG
ftr-314	678	1	irs	ORG
ftr-314	678	2	exercises.115	DATE
ftr-314	678	3	irs	ORG
ftr-314	678	4	florida	GPE
ftr-314	678	5	112	CARDINAL
ftr-314	679	1	irs	ORG
ftr-314	679	2	$450 billion	MONEY
ftr-314	679	3	2006	DATE
ftr-314	679	4	2012	DATE
ftr-314	679	5	today	DATE
ftr-314	679	6	5-51	CARDINAL
ftr-314	679	7	113	CARDINAL
ftr-314	680	1	supra	PERSON
ftr-314	681	1	114	CARDINAL
ftr-314	682	1	a. scott	PERSON
ftr-314	682	2	the grimm brothers	ORG
ftr-314	682	3	28	CARDINAL
ftr-314	682	4	willamette l. rev	PERSON
ftr-314	682	5	1,	PERCENT
ftr-314	682	6	8	DATE
ftr-314	683	1	hereinafter scott	PERSON
ftr-314	683	2	irs	ORG
ftr-314	684	1	115	CARDINAL
ftr-314	685	1	u.s.	GPE
ftr-314	685	2	gov’t accountability office	ORG
ftr-314	685	3	620	CARDINAL
ftr-314	685	4	2009	DATE
ftr-314	685	5	10	CARDINAL
ftr-314	685	6	2008	DATE
ftr-314	685	7	2007	DATE
ftr-314	685	8	1.4 hours	TIME
ftr-314	685	9	30.8-hour	TIME
ftr-314	685	10	7.8-hour	TIME
ftr-314	685	11	irs	ORG
ftr-314	686	1	116	CARDINAL
ftr-314	687	1	united states	GPE
ftr-314	687	2	373	CARDINAL
ftr-314	687	3	924	CARDINAL
ftr-314	687	4	1967	DATE
ftr-314	687	5	acacia mut	PERSON
ftr-314	688	1	united states	GPE
ftr-314	688	2	272	CARDINAL
ftr-314	688	3	f. supp	PERSON
ftr-314	689	1	188	CARDINAL
ftr-314	689	2	d. md.	GPE
ftr-314	689	3	1967	DATE
ftr-314	690	1	2013	DATE
ftr-314	690	2	447	CARDINAL
ftr-314	691	1	irs	ORG
ftr-314	692	1	irs	ORG
ftr-314	693	1	irs	ORG
ftr-314	695	1	irs	ORG
ftr-314	695	2	117	CARDINAL
ftr-314	696	1	u.s.	GPE
ftr-314	697	1	congress	ORG
ftr-314	697	2	the united states	GPE
ftr-314	697	3	1976	DATE
ftr-314	698	1	118	CARDINAL
ftr-314	699	1	irs	ORG
ftr-314	700	1	nearly every year	DATE
ftr-314	700	2	april 15th	DATE
ftr-314	700	3	irs	ORG
ftr-314	701	1	one	CARDINAL
ftr-314	701	2	over ninety percent	PERCENT
ftr-314	702	1	amir d. aczel	PERSON
ftr-314	703	1	1995	DATE
ftr-314	704	1	aczel	PERSON
ftr-314	704	2	between thirty-five	CARDINAL
ftr-314	704	3	forty-four percent	PERCENT
ftr-314	704	4	forty-four percent	PERCENT
ftr-314	708	1	frederick w. daily	PERSON
ftr-314	708	2	irs	ORG
ftr-314	708	3	1999	DATE
ftr-314	709	1	julian block	PERSON
ftr-314	709	2	julian block’s	PERSON
ftr-314	709	3	1996	DATE
ftr-314	710	1	448	CARDINAL
ftr-314	710	2	florida	GPE
ftr-314	711	1	14:10 roughly one-half	CARDINAL
ftr-314	711	2	the united states	GPE
ftr-314	714	1	irs	ORG
ftr-314	715	1	several decades ago	DATE
ftr-314	715	2	congress	ORG
ftr-314	715	3	1984	DATE
ftr-314	715	4	congress	ORG
ftr-314	715	5	section 132	LAW
ftr-314	715	6	119	CARDINAL
ftr-314	716	1	u.s.	GPE
ftr-314	716	2	gao/ggd-98-40	ORG
ftr-314	716	3	irs	ORG
ftr-314	717	1	paul coverdell	PERSON
ftr-314	717	2	4–5	CARDINAL
ftr-314	717	3	1998	DATE
ftr-314	717	4	united states	GPE
ftr-314	717	5	gao/ggd-99-30	ORG
ftr-314	718	1	irs	ORG
ftr-314	719	1	house of representatives	ORG
ftr-314	719	2	2	CARDINAL
ftr-314	719	3	1999	DATE
ftr-314	720	1	120	CARDINAL
ftr-314	720	2	ira b. stechel	PERSON
ftr-314	720	3	40	CARDINAL
ftr-314	721	1	ann	PERSON
ftr-314	721	2	inst	PERSON
ftr-314	722	1	fed	ORG
ftr-314	724	1	35	CARDINAL
ftr-314	725	1	1981	DATE
ftr-314	726	1	121	CARDINAL
ftr-314	727	1	richard l. doernberg	PERSON
ftr-314	727	2	70	CARDINAL
ftr-314	727	3	iowa	GPE
ftr-314	727	4	l. rev	PERSON
ftr-314	727	5	425	CARDINAL
ftr-314	727	6	436–37	CARDINAL
ftr-314	727	7	1985	DATE
ftr-314	727	8	the past fifty years	DATE
ftr-314	728	1	1929	DATE
ftr-314	728	2	1.2%	PERCENT
ftr-314	728	3	1981	DATE
ftr-314	728	4	16.3	CARDINAL
ftr-314	729	1	122	CARDINAL
ftr-314	732	1	98th	ORDINAL
ftr-314	732	2	1983	DATE
ftr-314	733	1	123	CARDINAL
ftr-314	735	1	98-369	CARDINAL
ftr-314	735	2	531–32	CARDINAL
ftr-314	735	3	98	CARDINAL
ftr-314	736	1	877-87	CARDINAL
ftr-314	736	2	1984	DATE
ftr-314	737	1	wendy gerzog shaller	PERSON
ftr-314	737	2	2013	DATE
ftr-314	737	3	449	CARDINAL
ftr-314	737	4	section 132	LAW
ftr-314	738	1	three	CARDINAL
ftr-314	740	1	irs	ORG
ftr-314	741	1	irs	ORG
ftr-314	741	2	irs	ORG
ftr-314	742	1	irs	ORG
ftr-314	742	2	15	CARDINAL
ftr-314	742	3	irs	ORG
ftr-314	742	4	irs	ORG
ftr-314	743	1	2002-18	DATE
ftr-314	743	2	irs	ORG
ftr-314	745	1	a decade ago	DATE
ftr-314	746	1	irs	ORG
ftr-314	747	1	34	CARDINAL
ftr-314	748	1	l. rev	PERSON
ftr-314	748	2	425	CARDINAL
ftr-314	748	3	1985	DATE
ftr-314	749	1	124	CARDINAL
ftr-314	751	1	1.61-21(a)(1	CARDINAL
ftr-314	752	1	125	CARDINAL
ftr-314	756	1	127	CARDINAL
ftr-314	757	1	2011-72	DATE
ftr-314	757	2	2011	DATE
ftr-314	757	3	38	CARDINAL
ftr-314	758	1	407	CARDINAL
ftr-314	759	1	128	CARDINAL
ftr-314	760	1	irs	ORG
ftr-314	760	2	15	CARDINAL
ftr-314	760	3	2012	DATE
ftr-314	761	1	pdf	ORG
ftr-314	762	1	129	CARDINAL
ftr-314	763	1	2002-18, 2002-1	DATE
ftr-314	763	2	621	CARDINAL
ftr-314	764	1	450	CARDINAL
ftr-314	764	2	florida	GPE
ftr-314	764	3	14:10	CARDINAL
ftr-314	765	1	irs	ORG
ftr-314	765	2	15	CARDINAL
ftr-314	765	3	irs	ORG
ftr-314	766	1	irs	ORG
ftr-314	767	1	irs	ORG
ftr-314	767	2	irs	ORG
ftr-314	768	1	only one	CARDINAL
ftr-314	772	1	one	CARDINAL
ftr-314	772	2	130	CARDINAL
ftr-314	773	1	supra	PERSON
ftr-314	773	2	3	CARDINAL
ftr-314	773	3	131	CARDINAL
ftr-314	774	1	charley v. commissioner	PERSON
ftr-314	774	2	91	CARDINAL
ftr-314	774	3	72	CARDINAL
ftr-314	774	4	9th	ORDINAL
ftr-314	774	5	1996	DATE
ftr-314	776	1	132	CARDINAL
ftr-314	776	2	fehr & urs	ORG
ftr-314	776	3	167	CARDINAL
ftr-314	776	4	2005	DATE
ftr-314	777	1	2013	DATE
ftr-314	777	2	451	CARDINAL
ftr-314	777	3	two-fold	CARDINAL
ftr-314	778	1	first	ORDINAL
ftr-314	778	2	second	ORDINAL
ftr-314	785	1	133	CARDINAL
ftr-314	786	1	joshua d. rosenberg	PERSON
ftr-314	786	2	16	CARDINAL
ftr-314	787	1	155	CARDINAL
ftr-314	787	2	199	CARDINAL
ftr-314	787	3	1996	DATE
ftr-314	788	1	leona helmsley	PERSON
ftr-314	789	1	452	CARDINAL
ftr-314	789	2	florida	GPE
ftr-314	789	3	14:10	CARDINAL
ftr-314	790	1	forty-percent	PERCENT
ftr-314	792	1	50,000	MONEY
ftr-314	792	2	30,000	MONEY
ftr-314	792	3	20,000	MONEY
ftr-314	792	4	0.40 x $	MONEY
ftr-314	792	5	50,000	MONEY
ftr-314	792	6	$4 per gallon	MONEY
ftr-314	792	7	$2.40 per	MONEY
ftr-314	792	8	1.60	MONEY
ftr-314	792	9	0.40 x $	MONEY
ftr-314	792	10	4	MONEY
ftr-314	793	1	the united states	GPE
ftr-314	794	1	congress	ORG
ftr-314	795	1	congress	ORG
ftr-314	796	1	134	CARDINAL
ftr-314	797	1	robert cooter & thomas	ORG
ftr-314	798	1	31	CARDINAL
ftr-314	799	1	3d	CARDINAL
ftr-314	799	2	2000	DATE
ftr-314	800	1	harold j. leavitt	PERSON
ftr-314	800	2	27	CARDINAL
ftr-314	800	3	j.	PERSON
ftr-314	801	1	205	CARDINAL
ftr-314	801	2	205	CARDINAL
ftr-314	801	3	1954	DATE
ftr-314	803	1	135	CARDINAL
ftr-314	807	1	roberta f. mann	PERSON
ftr-314	807	2	24 va	GPE
ftr-314	809	1	587	CARDINAL
ftr-314	809	2	2005	DATE
ftr-314	810	1	2013	DATE
ftr-314	810	2	453	CARDINAL
ftr-314	810	3	congress	ORG
ftr-314	810	4	congress	ORG
ftr-314	811	1	irs	ORG
ftr-314	812	1	1	CARDINAL
ftr-314	812	2	2	CARDINAL
ftr-314	812	3	3	CARDINAL
ftr-314	812	4	4	CARDINAL
ftr-314	813	1	a.	PERSON
ftr-314	814	1	congress	ORG
ftr-314	815	1	first	ORDINAL
ftr-314	816	1	congress	ORG
ftr-314	816	2	1	CARDINAL
ftr-314	816	3	eighty percent	PERCENT
ftr-314	816	4	136	CARDINAL
ftr-314	817	1	brian mckenzie	ORG
ftr-314	817	2	melanie rapino	PERSON
ftr-314	817	3	u.s.	GPE
ftr-314	817	4	the united states	GPE
ftr-314	817	5	2009	DATE
ftr-314	817	6	sept. 2011	DATE
ftr-314	818	1	137	CARDINAL
ftr-314	819	1	that week days	DATE
ftr-314	819	2	weekend days	DATE
ftr-314	820	1	71.4 percent	PERCENT
ftr-314	820	2	five work days	DATE
ftr-314	820	3	seven	CARDINAL
ftr-314	820	4	the week	DATE
ftr-314	821	1	eighty percent	PERCENT
ftr-314	822	1	454	CARDINAL
ftr-314	822	2	florida	GPE
ftr-314	822	3	14:10	CARDINAL
ftr-314	822	4	2	CARDINAL
ftr-314	822	5	3	CARDINAL
ftr-314	825	1	only one	CARDINAL
ftr-314	825	2	fifty percent	PERCENT
ftr-314	825	3	fifty percent	PERCENT
ftr-314	826	1	third	ORDINAL
ftr-314	828	1	annually	DATE
ftr-314	828	2	irs	ORG
ftr-314	828	3	138	CARDINAL
ftr-314	829	1	m. bernard aidinoff	PERSON
ftr-314	829	2	31	CARDINAL
ftr-314	829	3	1345	CARDINAL
ftr-314	829	4	1986	DATE
ftr-314	829	5	joseph m. dodge	PERSON
ftr-314	829	6	48	CARDINAL
ftr-314	829	7	1301	DATE
ftr-314	829	8	1990	DATE
ftr-314	829	9	jonathan barry forman	PERSON
ftr-314	829	10	26	CARDINAL
ftr-314	829	11	742	CARDINAL
ftr-314	829	12	1985	DATE
ftr-314	829	13	lee garsson	PERSON
ftr-314	829	14	52	CARDINAL
ftr-314	829	15	j. air l. & com	ORG
ftr-314	829	16	973	CARDINAL
ftr-314	829	17	1987	DATE
ftr-314	829	18	george guttman	PERSON
ftr-314	829	19	irs	ORG
ftr-314	829	20	38	CARDINAL
ftr-314	829	21	1309	CARDINAL
ftr-314	829	22	1309	DATE
ftr-314	829	23	1988	DATE
ftr-314	829	24	lee a. sheppard	PERSON
ftr-314	829	25	59	CARDINAL
ftr-314	829	26	1140	CARDINAL
ftr-314	829	27	1993	DATE
ftr-314	830	1	139	CARDINAL
ftr-314	831	1	david lazarus	PERSON
ftr-314	831	2	citibank	ORG
ftr-314	831	3	irs	ORG
ftr-314	831	4	l.a. times (	ORG
ftr-314	831	5	jan. 25, 2011	DATE
ftr-314	831	6	http://www.latimes.com/business/la-fi2013	PERSON
ftr-314	831	7	455 fourth	DATE
ftr-314	831	8	u.s.	GPE
ftr-314	832	1	congress	ORG
ftr-314	832	2	fifty percent	PERCENT
ftr-314	835	1	congress	ORG
ftr-314	839	1	irs	ORG
ftr-314	839	2	lazarus-20120124,0,1228880.column	PERSON
ftr-314	839	3	citibank	ORG
ftr-314	839	4	2.5 cents	MONEY
ftr-314	839	5	trivedi shamik	PERSON
ftr-314	839	6	irs	ORG
ftr-314	839	7	citibank	ORG
ftr-314	840	1	2012	DATE
ftr-314	840	2	today	DATE
ftr-314	840	3	21-4	CARDINAL
ftr-314	840	4	jan. 31, 2012	DATE
ftr-314	841	1	140	CARDINAL
ftr-314	841	2	joelle tessler	PERSON
ftr-314	841	3	u.s.	GPE
ftr-314	841	4	40 percent	PERCENT
ftr-314	841	5	huffington post	ORG
ftr-314	841	6	feb. 16, 2010	DATE
ftr-314	841	7	fcc	ORG
ftr-314	841	8	julius genachowski	PERSON
ftr-314	842	1	100 million	CARDINAL
ftr-314	842	2	u.s.	GPE
ftr-314	842	3	100	CARDINAL
ftr-314	842	4	second	ORDINAL
ftr-314	842	5	2020	DATE
ftr-314	843	1	141	CARDINAL
ftr-314	845	1	456	CARDINAL
ftr-314	846	1	florida	GPE
ftr-314	847	1	14:10	CARDINAL
ftr-314	853	1	irs	ORG
ftr-314	854	1	billions of dollars	MONEY
ftr-314	854	2	annually	DATE
ftr-314	855	1	irs	ORG
ftr-314	855	2	irs	ORG
ftr-314	856	1	annual	DATE
ftr-314	857	1	142	CARDINAL
ftr-314	858	1	supra	PERSON
ftr-314	858	2	6	CARDINAL
ftr-314	858	3	143	CARDINAL
ftr-314	860	1	144	CARDINAL
ftr-314	862	1	third	ORDINAL
ftr-314	863	1	joseph a. pechman	PERSON
ftr-314	863	2	5th	ORDINAL
ftr-314	863	3	1987	DATE
ftr-314	864	1	2013	DATE
ftr-314	864	2	457	CARDINAL
ftr-314	865	1	irs	ORG
ftr-314	866	1	146	CARDINAL
ftr-314	866	2	third	ORDINAL
ftr-314	867	1	third	ORDINAL
ftr-314	868	1	third	ORDINAL
ftr-314	870	1	two-week	DATE
ftr-314	870	2	hawaii	GPE
ftr-314	871	1	third	ORDINAL
ftr-314	872	1	congress	ORG
ftr-314	874	1	ten percent	PERCENT
ftr-314	875	1	hawaiian	NORP
ftr-314	875	2	10,000	MONEY
ftr-314	875	3	1,000	MONEY
ftr-314	875	4	10,000	MONEY
ftr-314	876	1	146	CARDINAL
ftr-314	877	1	irs	ORG
ftr-314	878	1	irs	ORG
ftr-314	878	2	¶ 4.90.8.2	DATE
ftr-314	878	3	2012	DATE
ftr-314	878	4	september 20, 2013	DATE
ftr-314	879	1	147	CARDINAL
ftr-314	881	1	148	CARDINAL
ftr-314	882	1	31	CARDINAL
ftr-314	883	1	10.50	CARDINAL
ftr-314	883	2	2012	DATE
ftr-314	883	3	irs	ORG
ftr-314	884	1	149	CARDINAL
ftr-314	885	1	6695a	DATE
ftr-314	885	2	31	CARDINAL
ftr-314	886	1	2012	DATE
ftr-314	887	1	458	CARDINAL
ftr-314	887	2	florida	GPE
ftr-314	887	3	14:10	CARDINAL
ftr-314	890	1	congress	ORG
ftr-314	890	2	two	CARDINAL
ftr-314	891	1	first	ORDINAL
ftr-314	891	2	congress	ORG
ftr-314	893	1	congress	ORG
ftr-314	894	1	second	ORDINAL
ftr-314	894	2	irs	ORG
ftr-314	896	1	irs	ORG
ftr-314	898	1	d.	NORP
ftr-314	898	2	the past quarter century	DATE
ftr-314	901	1	just a decade	DATE
ftr-314	901	2	two ago	DATE
ftr-314	902	1	congress	ORG
ftr-314	902	2	1984	DATE
ftr-314	902	3	150	CARDINAL
ftr-314	905	1	98-369	CARDINAL
ftr-314	905	2	98	CARDINAL
ftr-314	906	1	464	CARDINAL
ftr-314	906	2	1984	DATE
ftr-314	907	1	2013	DATE
ftr-314	907	2	459	CARDINAL
ftr-314	908	1	1984	DATE
ftr-314	908	2	congress	ORG
ftr-314	908	3	congress	ORG
ftr-314	911	1	a decade or two ago	DATE
ftr-314	913	1	the days	DATE
ftr-314	914	1	congress	ORG
ftr-314	914	2	1984	DATE
ftr-314	916	1	irs	ORG
ftr-314	917	1	congress	ORG
ftr-314	918	1	151	CARDINAL
ftr-314	921	1	98-369	CARDINAL
ftr-314	921	2	98	CARDINAL
ftr-314	922	1	464	CARDINAL
ftr-314	922	2	1984	DATE
ftr-314	923	1	152	CARDINAL
ftr-314	926	1	99	CARDINAL
ftr-314	926	2	99	CARDINAL
ftr-314	927	1	77	CARDINAL
ftr-314	927	2	1985	DATE
ftr-314	928	1	153	CARDINAL
ftr-314	929	1	82	CARDINAL
ftr-314	929	2	154	CARDINAL
ftr-314	930	1	jeremiah coder	PERSON
ftr-314	930	2	2009	DATE
ftr-314	930	3	today	DATE
ftr-314	930	4	25-4	CARDINAL
ftr-314	931	1	155	CARDINAL
ftr-314	931	2	sep. 1, 2013	DATE
ftr-314	931	3	walker llc	ORG
ftr-314	931	4	sept. 1, 2013	DATE
ftr-314	932	1	460	CARDINAL
ftr-314	932	2	florida	GPE
ftr-314	933	1	14:10 vi	PERSON
ftr-314	933	2	one	CARDINAL
ftr-314	933	3	two	CARDINAL
ftr-314	935	1	congress	ORG
ftr-314	942	1	congress	ORG
ftr-314	942	2	irs	ORG
ftr-314	943	1	156	CARDINAL
ftr-314	944	1	supra	PERSON
ftr-314	944	2	3	CARDINAL
ftr-314	944	3	florida	GPE
ftr-314	944	4	14 2013	DATE
ftr-314	944	5	10	CARDINAL
ftr-314	944	6	james alm0f* jay a. soled1f**	PERSON
ftr-314	944	7	the last decade	DATE
ftr-314	945	1	i.	PERSON