id	sid	eid	entity	type
ftr-322	1	1	florida	GPE
ftr-322	1	2	13	CARDINAL
ftr-322	1	3	2012	DATE
ftr-322	1	4	7	CARDINAL
ftr-322	1	5	florida	GPE
ftr-322	1	6	david hasen university of florida college of law	ORG
ftr-322	1	7	florida	GPE
ftr-322	1	8	13 2012	CARDINAL
ftr-322	1	9	7	CARDINAL
ftr-322	1	10	david hasen	PERSON
ftr-322	1	11	349	CARDINAL
ftr-322	1	12	florida	GPE
ftr-322	1	13	13 2012	CARDINAL
ftr-322	1	14	7	CARDINAL
ftr-322	1	15	the florida tax review	ORG
ftr-322	1	16	the university of florida college of law	ORG
ftr-322	2	1	ten	CARDINAL
ftr-322	3	1	125.00	MONEY
ftr-322	3	2	the united states	GPE
ftr-322	3	3	145.00	MONEY
ftr-322	5	1	400	CARDINAL
ftr-322	5	2	s. maple ave	ORG
ftr-322	5	3	400	CARDINAL
ftr-322	5	4	22048	DATE
ftr-322	6	1	william s. hein & co.	PERSON
ftr-322	6	2	inc.	ORG
ftr-322	6	3	1285	CARDINAL
ftr-322	6	4	buffalo	GPE
ftr-322	7	1	one month	DATE
ftr-322	8	1	352)273-0904	DATE
ftr-322	8	2	ftr@law.ufl.edu	ORG
ftr-322	9	1	2012	DATE
ftr-322	9	2	the university of florida florida	ORG
ftr-322	9	3	13 2012	CARDINAL
ftr-322	9	4	7	CARDINAL
ftr-322	9	5	martin j. mcmahon	PERSON
ftr-322	9	6	jr.	PERSON
ftr-322	9	7	stephen c. o’connell	PERSON
ftr-322	9	8	university of florida	ORG
ftr-322	9	9	university of florida yariv	ORG
ftr-322	9	10	dennis a. calfee	PERSON
ftr-322	9	11	patricia e. dilley	PERSON
ftr-322	9	12	michael k. friel	PERSON
ftr-322	9	13	david m. hudson	PERSON
ftr-322	9	14	charlene luke	PERSON
ftr-322	9	15	lawrence a. lokken omri marian	PERSON
ftr-322	9	16	law yolanda jameson	PERSON
ftr-322	9	17	samuel c. ullman	PERSON
ftr-322	9	18	hugh j. ault boston	PERSON
ftr-322	9	19	j. martin burke university	PERSON
ftr-322	9	20	montana	GPE
ftr-322	9	21	charlotte	GPE
ftr-322	9	22	jasper l. cummings jr	PERSON
ftr-322	9	23	alston & bird	ORG
ftr-322	9	24	llp raleigh	GPE
ftr-322	9	25	north carolina	GPE
ftr-322	9	26	deborah a. geier	PERSON
ftr-322	9	27	cleveland state university	ORG
ftr-322	9	28	stephen a. lind university	PERSON
ftr-322	9	29	gregg d. polsky university	PERSON
ftr-322	9	30	north carolina reed	GPE
ftr-322	9	31	university of pennsylvania	ORG
ftr-322	9	32	theodore s.	PERSON
ftr-322	9	33	boston university	ORG
ftr-322	9	34	rachel barlow ashley	PERSON
ftr-322	9	35	justin hoyle	ORG
ftr-322	9	36	marshall isabelle taylor suzie	PERSON
ftr-322	9	37	gary williams seth williams	PERSON
ftr-322	9	38	trudi m. reid florida	PERSON
ftr-322	9	39	13 2012	CARDINAL
ftr-322	9	40	7	CARDINAL
ftr-322	9	41	florida	GPE
ftr-322	10	1	florida	GPE
ftr-322	10	2	the university of florida college of law	ORG
ftr-322	11	1	florida	GPE
ftr-322	11	2	microsoft	ORG
ftr-322	11	3	ftr@law.ufl.edu	ORG
ftr-322	12	1	florida	GPE
ftr-322	12	2	university of florida college of law	ORG
ftr-322	12	3	p.o.	ORG
ftr-322	12	4	117634	DATE
ftr-322	12	5	gainesville	GPE
ftr-322	12	6	fl 32611-7634	ORG
ftr-322	13	1	florida	GPE
ftr-322	13	2	30,000	CARDINAL
ftr-322	14	1	florida	GPE
ftr-322	15	1	19th	ORDINAL
ftr-322	15	2	florida	GPE
ftr-322	16	1	florida	GPE
ftr-322	16	2	three weeks	DATE
ftr-322	18	1	three months	DATE
ftr-322	20	1	the university of florida college of law and tax	ORG
ftr-322	21	1	florida	GPE
ftr-322	21	2	13 2012	CARDINAL
ftr-322	21	3	7	CARDINAL
ftr-322	21	4	1986	DATE
ftr-322	22	1	1986	DATE
ftr-322	23	1	florida	GPE
ftr-322	23	2	13 2012	DATE
ftr-322	23	3	7 349	CARDINAL
ftr-322	23	4	david hasen	PERSON
ftr-322	28	1	i. introduction	PERSON
ftr-322	28	2	350 ii	QUANTITY
ftr-322	30	1	358 iii	QUANTITY
ftr-322	30	2	360	CARDINAL
ftr-322	30	3	360	CARDINAL
ftr-322	30	4	363	CARDINAL
ftr-322	30	5	366	CARDINAL
ftr-322	30	6	366	CARDINAL
ftr-322	31	1	377	CARDINAL
ftr-322	31	2	382	CARDINAL
ftr-322	31	3	383 1	CARDINAL
ftr-322	32	1	383 2	CARDINAL
ftr-322	32	2	384	CARDINAL
ftr-322	32	3	387 vi	PERSON
ftr-322	33	1	394	CARDINAL
ftr-322	57	1	santa clara university law school	ORG
ftr-322	58	1	gregory broome	PERSON
ftr-322	58	2	terence cuff	PERSON
ftr-322	58	3	mark gergen	PERSON
ftr-322	58	4	martin mcmahon	PERSON
ftr-322	58	5	george wolf	PERSON
ftr-322	58	6	florida	GPE
ftr-322	60	1	350	CARDINAL
ftr-322	60	2	florida	GPE
ftr-322	61	1	13:7	CARDINAL
ftr-322	61	2	i. introduction subchapter k 1	PERSON
ftr-322	61	3	chapter 1	LAW
ftr-322	63	1	2	CARDINAL
ftr-322	64	1	3	CARDINAL
ftr-322	65	1	―igld‖	PERSON
ftr-322	65	2	one	CARDINAL
ftr-322	66	1	4	CARDINAL
ftr-322	67	1	5 one	CARDINAL
ftr-322	68	1	congress	ORG
ftr-322	69	1	6	CARDINAL
ftr-322	69	2	subchapter k.	PERSON
ftr-322	69	3	1976	DATE
ftr-322	69	4	congress	ORG
ftr-322	71	1	1	CARDINAL
ftr-322	73	1	2	CARDINAL
ftr-322	74	1	701	CARDINAL
ftr-322	74	2	702	CARDINAL
ftr-322	74	3	3	CARDINAL
ftr-322	74	4	george k. yin	PERSON
ftr-322	74	5	4	CARDINAL
ftr-322	74	6	fla	GPE
ftr-322	75	1	141	CARDINAL
ftr-322	75	2	1999	DATE
ftr-322	76	1	one	CARDINAL
ftr-322	76	2	subchapter k	PERSON
ftr-322	77	1	4.	CARDINAL
ftr-322	80	1	1.704-1	CARDINAL
ftr-322	80	2	5	CARDINAL
ftr-322	81	1	1.704-1	CARDINAL
ftr-322	81	2	6	CARDINAL
ftr-322	83	1	724	CARDINAL
ftr-322	83	2	751	CARDINAL
ftr-322	86	1	94-938	TIME
ftr-322	86	2	1	CARDINAL
ftr-322	86	3	100	CARDINAL
ftr-322	86	4	1976	DATE
ftr-322	86	5	1976	DATE
ftr-322	86	6	u.s.c.c.a.n. 3438	LAW
ftr-322	86	7	3536	DATE
ftr-322	86	8	section 702(a)(9	LAW
ftr-322	87	1	section 702(a)(1)-(8	LAW
ftr-322	88	1	section 702(a)(1)-(7	LAW
ftr-322	88	2	2012	DATE
ftr-322	88	3	351	CARDINAL
ftr-322	89	1	8	CARDINAL
ftr-322	89	2	9	CARDINAL
ftr-322	89	3	subchapter k	PERSON
ftr-322	90	1	george yin	PERSON
ftr-322	90	2	one	CARDINAL
ftr-322	90	3	two	CARDINAL
ftr-322	91	1	10 mark gergen	QUANTITY
ftr-322	91	2	k. 11	PERSON
ftr-322	92	1	two	CARDINAL
ftr-322	94	1	two	CARDINAL
ftr-322	96	1	subchapter k	PERSON
ftr-322	97	1	8	CARDINAL
ftr-322	97	2	mark p. gergen	PERSON
ftr-322	97	3	46	CARDINAL
ftr-322	97	4	1	CARDINAL
ftr-322	97	5	9	DATE
ftr-322	97	6	1990	DATE
ftr-322	98	1	hereinafter gergen	PERSON
ftr-322	98	2	3	CARDINAL
ftr-322	98	3	154–55	CARDINAL
ftr-322	99	1	9	CARDINAL
ftr-322	99	2	mark p. gergen	PERSON
ftr-322	99	3	the end of the	DATE
ftr-322	99	4	56	CARDINAL
ftr-322	99	5	smu	ORG
ftr-322	99	6	l. rev	PERSON
ftr-322	100	1	343	CARDINAL
ftr-322	100	2	2003	DATE
ftr-322	100	3	mark p. gergen	PERSON
ftr-322	100	4	48	CARDINAL
ftr-322	100	5	69 (1992	DATE
ftr-322	101	1	hereinafter gergen	PERSON
ftr-322	101	2	gergen	ORG
ftr-322	101	3	8	CARDINAL
ftr-322	102	1	gregg d. polsky	PERSON
ftr-322	102	2	64	CARDINAL
ftr-322	103	1	97	CARDINAL
ftr-322	103	2	2011	DATE
ftr-322	104	1	hereinafter polsky	PERSON
ftr-322	104	2	3	CARDINAL
ftr-322	104	3	10	CARDINAL
ftr-322	105	1	3	CARDINAL
ftr-322	105	2	11	CARDINAL
ftr-322	106	1	gergen	GPE
ftr-322	106	2	9	CARDINAL
ftr-322	106	3	gergen	GPE
ftr-322	106	4	8	CARDINAL
ftr-322	106	5	k. 352	PERSON
ftr-322	106	6	florida	GPE
ftr-322	108	1	13:7	CARDINAL
ftr-322	109	1	section 754	LAW
ftr-322	117	1	12	CARDINAL
ftr-322	119	1	13	CARDINAL
ftr-322	120	1	14	CARDINAL
ftr-322	120	2	congress	ORG
ftr-322	120	3	12	CARDINAL
ftr-322	121	1	1.704-1(b)(5	CARDINAL
ftr-322	122	1	13	CARDINAL
ftr-322	123	1	at least one	CARDINAL
ftr-322	125	1	14	CARDINAL
ftr-322	126	1	lucas v. earl	PERSON
ftr-322	126	2	281	CARDINAL
ftr-322	126	3	111	CARDINAL
ftr-322	126	4	1930	DATE
ftr-322	128	1	702	CARDINAL
ftr-322	128	2	724	CARDINAL
ftr-322	128	3	751	CARDINAL
ftr-322	129	1	2012	DATE
ftr-322	129	2	353	CARDINAL
ftr-322	130	1	15	CARDINAL
ftr-322	131	1	congress	ORG
ftr-322	132	1	subchapter k	PERSON
ftr-322	133	1	16	CARDINAL
ftr-322	133	2	two	CARDINAL
ftr-322	133	3	one	CARDINAL
ftr-322	135	1	one	CARDINAL
ftr-322	136	1	one	CARDINAL
ftr-322	137	1	17	CARDINAL
ftr-322	137	2	15	CARDINAL
ftr-322	138	1	fourteen	CARDINAL
ftr-322	138	2	subchapter k.	PERSON
ftr-322	138	3	14	CARDINAL
ftr-322	139	1	1(g	CARDINAL
ftr-322	139	2	132(a)(2	CARDINAL
ftr-322	139	3	382	CARDINAL
ftr-322	140	1	earl	GPE
ftr-322	140	2	281	CARDINAL
ftr-322	140	3	u.s.	GPE
ftr-322	140	4	113	CARDINAL
ftr-322	141	1	v. culbertson	PERSON
ftr-322	141	2	337	CARDINAL
ftr-322	141	3	733	CARDINAL
ftr-322	141	4	739–40	CARDINAL
ftr-322	141	5	1949	DATE
ftr-322	141	6	―to	ORG
ftr-322	141	7	first	ORDINAL
ftr-322	141	8	it.‖	GPE
ftr-322	142	1	16	CARDINAL
ftr-322	143	1	gergen	ORG
ftr-322	143	2	9	CARDINAL
ftr-322	143	3	gergen	ORG
ftr-322	143	4	8	CARDINAL
ftr-322	144	1	calvin h. johnson	PERSON
ftr-322	144	2	134	CARDINAL
ftr-322	144	3	873	CARDINAL
ftr-322	144	4	feb. 13, 2012	DATE
ftr-322	144	5	polsky	ORG
ftr-322	144	6	9	CARDINAL
ftr-322	144	7	3	CARDINAL
ftr-322	144	8	17	CARDINAL
ftr-322	145	1	boris i. bittker & lawrence lokken	ORG
ftr-322	145	2	¶ 75.2 (	ORG
ftr-322	145	3	2007	DATE
ftr-322	146	1	hereinafter bittker & lokken	ORG
ftr-322	147	1	one	CARDINAL
ftr-322	147	2	one	CARDINAL
ftr-322	148	1	354	CARDINAL
ftr-322	148	2	florida	GPE
ftr-322	149	1	13:7	CARDINAL
ftr-322	155	1	one dollar	MONEY
ftr-322	155	2	75 cents	MONEY
ftr-322	155	3	25-cent	MONEY
ftr-322	160	1	18	CARDINAL
ftr-322	161	1	one	CARDINAL
ftr-322	164	1	18	CARDINAL
ftr-322	165	1	―subchapter k	PERSON
ftr-322	165	2	two	CARDINAL
ftr-322	166	1	first	ORDINAL
ftr-322	167	1	2012	DATE
ftr-322	167	2	355	CARDINAL
ftr-322	168	1	19	CARDINAL
ftr-322	168	2	subchapter k	PERSON
ftr-322	168	3	20	CARDINAL
ftr-322	169	1	21	CARDINAL
ftr-322	170	1	two	CARDINAL
ftr-322	170	2	50	MONEY
ftr-322	171	1	two	CARDINAL
ftr-322	171	2	one	CARDINAL
ftr-322	175	1	william s. mckee et al	PERSON
ftr-322	175	2	¶ 1.02	CARDINAL
ftr-322	175	3	2007	DATE
ftr-322	176	1	mckee et al	PERSON
ftr-322	177	1	19	CARDINAL
ftr-322	178	1	second	ORDINAL
ftr-322	181	1	702	CARDINAL
ftr-322	181	2	724	CARDINAL
ftr-322	181	3	732	CARDINAL
ftr-322	181	4	751	CARDINAL
ftr-322	182	1	21	CARDINAL
ftr-322	185	1	706	CARDINAL
ftr-322	185	2	one	CARDINAL
ftr-322	185	3	754	CARDINAL
ftr-322	186	1	356	CARDINAL
ftr-322	186	2	florida	GPE
ftr-322	187	1	13:7	CARDINAL
ftr-322	188	1	22	CARDINAL
ftr-322	188	2	section 162	LAW
ftr-322	189	1	23	CARDINAL
ftr-322	191	1	24	CARDINAL
ftr-322	194	1	25	CARDINAL
ftr-322	196	1	26 22	DATE
ftr-322	198	1	23	CARDINAL
ftr-322	201	1	1.446-3	CARDINAL
ftr-322	201	2	71	CARDINAL
ftr-322	202	1	24	CARDINAL
ftr-322	203	1	50	MONEY
ftr-322	203	2	50	MONEY
ftr-322	203	3	50	MONEY
ftr-322	203	4	50	MONEY
ftr-322	203	5	50	MONEY
ftr-322	204	1	25	CARDINAL
ftr-322	204	2	brad borden	PERSON
ftr-322	205	1	bradley t. borden	PERSON
ftr-322	205	2	59	CARDINAL
ftr-322	205	3	s.c. l. rev	ORG
ftr-322	205	4	297	CARDINAL
ftr-322	205	5	344–45	DATE
ftr-322	206	1	26	CARDINAL
ftr-322	208	1	2012	DATE
ftr-322	208	2	357	CARDINAL
ftr-322	209	1	one	CARDINAL
ftr-322	210	1	27	CARDINAL
ftr-322	213	1	congress	ORG
ftr-322	214	1	subchapter k	PERSON
ftr-322	215	1	congress	ORG
ftr-322	215	2	treasury	ORG
ftr-322	216	1	congress	ORG
ftr-322	217	1	707	CARDINAL
ftr-322	217	2	737	CARDINAL
ftr-322	217	3	751	CARDINAL
ftr-322	220	1	1.707-1(c	CARDINAL
ftr-322	221	1	27	CARDINAL
ftr-322	222	1	curtis j. berger	PERSON
ftr-322	223	1	47	CARDINAL
ftr-322	223	2	105	CARDINAL
ftr-322	223	3	108–09	DATE
ftr-322	223	4	131–33	DATE
ftr-322	223	5	1991	DATE
ftr-322	224	1	358	CARDINAL
ftr-322	224	2	florida	GPE
ftr-322	225	1	13:7	CARDINAL
ftr-322	229	1	two	CARDINAL
ftr-322	229	2	congress	ORG
ftr-322	234	1	28	CARDINAL
ftr-322	236	1	section 1231	LAW
ftr-322	237	1	29	CARDINAL
ftr-322	239	1	section 179	LAW
ftr-322	242	1	30	CARDINAL
ftr-322	242	2	28	CARDINAL
ftr-322	244	1	703	CARDINAL
ftr-322	244	2	29	CARDINAL
ftr-322	245	1	706	CARDINAL
ftr-322	245	2	754	CARDINAL
ftr-322	246	1	30	CARDINAL
ftr-322	247	1	mckee et al.	PERSON
ftr-322	247	2	18	CARDINAL
ftr-322	247	3	¶ 1.03	CARDINAL
ftr-322	247	4	subchapter k	PERSON
ftr-322	248	1	2012	DATE
ftr-322	248	2	359	CARDINAL
ftr-322	249	1	twenty-percent	PERCENT
ftr-322	249	2	20 percent	PERCENT
ftr-322	250	1	fifty-percent	PERCENT
ftr-322	250	2	50 percent	PERCENT
ftr-322	253	1	31	CARDINAL
ftr-322	254	1	one	CARDINAL
ftr-322	256	1	32	CARDINAL
ftr-322	260	1	contrasting subchapter k‘s	PERSON
ftr-322	261	1	section 751	LAW
ftr-322	261	2	section 724	LAW
ftr-322	261	3	731	CARDINAL
ftr-322	261	4	732	CARDINAL
ftr-322	261	5	733	CARDINAL
ftr-322	261	6	735	CARDINAL
ftr-322	262	1	31	CARDINAL
ftr-322	265	1	32	CARDINAL
ftr-322	267	1	1.704-1(b)(2)(iii	CARDINAL
ftr-322	268	1	360	CARDINAL
ftr-322	268	2	florida	GPE
ftr-322	269	1	13:7	CARDINAL
ftr-322	273	1	33	CARDINAL
ftr-322	274	1	34	CARDINAL
ftr-322	275	1	35	CARDINAL
ftr-322	278	1	36	CARDINAL
ftr-322	278	2	three	CARDINAL
ftr-322	278	3	―alternate	LAW
ftr-322	278	4	33	DATE
ftr-322	279	1	―target	ORG
ftr-322	280	1	william g. cavanagh	PERSON
ftr-322	280	2	129	CARDINAL
ftr-322	280	3	89	CARDINAL
ftr-322	280	4	102–06	DATE
ftr-322	280	5	oct. 4, 2010	DATE
ftr-322	281	1	34	CARDINAL
ftr-322	283	1	1.704-1(b)(3	CARDINAL
ftr-322	283	2	5	CARDINAL
ftr-322	283	3	25	CARDINAL
ftr-322	283	4	35	DATE
ftr-322	285	1	1.704-1(b)(2)(iii	CARDINAL
ftr-322	286	1	36	CARDINAL
ftr-322	288	1	1.704-1(b)(2)(iii)(a	DATE
ftr-322	290	1	polsky	ORG
ftr-322	291	1	9	CARDINAL
ftr-322	291	2	102	CARDINAL
ftr-322	291	3	2012	DATE
ftr-322	291	4	361	CARDINAL
ftr-322	291	5	37	CARDINAL
ftr-322	292	1	three	CARDINAL
ftr-322	292	2	1	CARDINAL
ftr-322	292	3	1.704-1(b)(2)(iv	DATE
ftr-322	292	4	2	CARDINAL
ftr-322	292	5	3	CARDINAL
ftr-322	292	6	―dro‖	ORG
ftr-322	293	1	38	CARDINAL
ftr-322	293	2	1.704-1(b)(2)(iv	DATE
ftr-322	296	1	1	CARDINAL
ftr-322	296	2	day 1 of year 1	DATE
ftr-322	296	3	200	MONEY
ftr-322	296	4	ab	GPE
ftr-322	297	1	ab	ORG
ftr-322	299	1	39	CARDINAL
ftr-322	302	1	37	DATE
ftr-322	303	1	1.704-1(b)(2)(ii)(b	CARDINAL
ftr-322	303	2	ii)(d	ORG
ftr-322	304	1	38	CARDINAL
ftr-322	306	1	1.704-1(b)(2)(ii	CARDINAL
ftr-322	307	1	39	CARDINAL
ftr-322	309	1	3	CARDINAL
ftr-322	309	2	161	CARDINAL
ftr-322	310	1	362	CARDINAL
ftr-322	310	2	florida	GPE
ftr-322	311	1	13:7	CARDINAL
ftr-322	313	1	ab borrows	ORG
ftr-322	313	2	1,000	MONEY
ftr-322	313	3	five years	DATE
ftr-322	314	1	a‘s	NORP
ftr-322	314	2	200	MONEY
ftr-322	315	1	600	MONEY
ftr-322	316	1	40	CARDINAL
ftr-322	317	1	50	MONEY
ftr-322	317	2	zero	CARDINAL
ftr-322	317	3	each year	DATE
ftr-322	317	4	one year	DATE
ftr-322	317	5	50	MONEY
ftr-322	317	6	a‘s	NORP
ftr-322	317	7	50	MONEY
ftr-322	317	8	150	MONEY
ftr-322	317	9	550	MONEY
ftr-322	318	1	50	MONEY
ftr-322	318	2	950	MONEY
ftr-322	320	1	950	MONEY
ftr-322	320	2	150	MONEY
ftr-322	320	3	200	MONEY
ftr-322	321	1	the end of year 3	DATE
ftr-322	321	2	ab sells	ORG
ftr-322	321	3	900	MONEY
ftr-322	322	1	50	MONEY
ftr-322	322	2	three years	DATE
ftr-322	322	3	50	MONEY
ftr-322	322	4	40	DATE
ftr-322	323	1	722	CARDINAL
ftr-322	325	1	41	CARDINAL
ftr-322	326	1	mid-year	DATE
ftr-322	326	2	mid-month	DATE
ftr-322	326	3	years	DATE
ftr-322	327	1	42	DATE
ftr-322	335	1	laura e. cunningham &	PERSON
ftr-322	335	2	noel b. cunningham	PERSON
ftr-322	335	3	subchapter k	PERSON
ftr-322	335	4	4	CARDINAL
ftr-322	335	5	4th	ORDINAL
ftr-322	335	6	2011	DATE
ftr-322	336	1	2012	DATE
ftr-322	336	2	363	CARDINAL
ftr-322	336	3	200	MONEY
ftr-322	337	1	850	MONEY
ftr-322	337	2	an additional two years	DATE
ftr-322	337	3	50	MONEY
ftr-322	337	4	50	MONEY
ftr-322	338	1	43	CARDINAL
ftr-322	338	2	the entire $50	MONEY
ftr-322	338	3	a‘s	NORP
ftr-322	338	4	100	MONEY
ftr-322	340	1	300	MONEY
ftr-322	340	2	200	MONEY
ftr-322	340	3	100	MONEY
ftr-322	341	1	100	MONEY
ftr-322	341	2	200	MONEY
ftr-322	342	1	700	MONEY
ftr-322	342	2	ab	ORG
ftr-322	342	3	150	MONEY
ftr-322	343	1	150	MONEY
ftr-322	343	2	a‘s	NORP
ftr-322	343	3	negative $25	MONEY
ftr-322	343	4	125	MONEY
ftr-322	344	1	900	MONEY
ftr-322	344	2	800	MONEY
ftr-322	345	1	ab	ORG
ftr-322	345	2	dro	ORG
ftr-322	345	3	25	MONEY
ftr-322	345	4	125	MONEY
ftr-322	349	1	two	CARDINAL
ftr-322	350	1	first	ORDINAL
ftr-322	351	1	44 second	TIME
ftr-322	351	2	1	CARDINAL
ftr-322	351	3	at least one	CARDINAL
ftr-322	351	4	2	CARDINAL
ftr-322	352	1	45	CARDINAL
ftr-322	352	2	43	CARDINAL
ftr-322	354	1	1231.	DATE
ftr-322	355	1	44	DATE
ftr-322	357	1	1.704-1(b)(2)(iii)(a	DATE
ftr-322	357	2	first	ORDINAL
ftr-322	358	1	45	CARDINAL
ftr-322	359	1	second	ORDINAL
ftr-322	360	1	364	CARDINAL
ftr-322	360	2	florida	GPE
ftr-322	361	1	13:7	CARDINAL
ftr-322	362	1	46	CARDINAL
ftr-322	363	1	47	CARDINAL
ftr-322	363	2	1	CARDINAL
ftr-322	364	1	48	CARDINAL
ftr-322	364	2	a‘s	NORP
ftr-322	365	1	a‘s	NORP
ftr-322	366	1	a‘s	NORP
ftr-322	366	2	25	MONEY
ftr-322	366	3	a‘s	NORP
ftr-322	368	1	example 1	DATE
ftr-322	368	2	second	ORDINAL
ftr-322	368	3	at least one	CARDINAL
ftr-322	369	1	49	CARDINAL
ftr-322	371	1	gregg polsky	PERSON
ftr-322	371	2	50	CARDINAL
ftr-322	372	1	51	CARDINAL
ftr-322	372	2	between $450 and $550	MONEY
ftr-322	372	3	each year	DATE
ftr-322	373	1	50 percent	PERCENT
ftr-322	373	2	15 percent	PERCENT
ftr-322	374	1	84 percent	PERCENT
ftr-322	376	1	polsky	PERSON
ftr-322	377	1	two	CARDINAL
ftr-322	377	2	450	MONEY
ftr-322	377	3	550	MONEY
ftr-322	378	1	378	MONEY
ftr-322	378	2	362.50	MONEY
ftr-322	378	3	46	CARDINAL
ftr-322	380	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-322	380	2	47	DATE
ftr-322	381	1	polsky	ORG
ftr-322	381	2	9	CARDINAL
ftr-322	381	3	103–04	CARDINAL
ftr-322	382	1	48	CARDINAL
ftr-322	384	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-322	385	1	49	DATE
ftr-322	386	1	polsky	ORG
ftr-322	386	2	9	CARDINAL
ftr-322	386	3	101 & n.24	ORG
ftr-322	386	4	50	CARDINAL
ftr-322	387	1	101	CARDINAL
ftr-322	388	1	51	CARDINAL
ftr-322	390	1	1.704-1(b)(5	CARDINAL
ftr-322	390	2	5.	CARDINAL
ftr-322	390	3	2012	DATE
ftr-322	390	4	365	CARDINAL
ftr-322	391	1	0.5	CARDINAL
ftr-322	392	1	first	ORDINAL
ftr-322	393	1	second	ORDINAL
ftr-322	393	2	450	MONEY
ftr-322	393	3	550	MONEY
ftr-322	393	4	470.50	MONEY
ftr-322	393	5	450	MONEY
ftr-322	393	6	0.85	CARDINAL
ftr-322	393	7	466.25	MONEY
ftr-322	394	1	0.85	CARDINAL
ftr-322	396	1	treasury	ORG
ftr-322	397	1	polsky	ORG
ftr-322	397	2	52	CARDINAL
ftr-322	397	3	treasury	ORG
ftr-322	398	1	treasury	ORG
ftr-322	399	1	53	CARDINAL
ftr-322	399	2	at least one	CARDINAL
ftr-322	400	1	congress	ORG
ftr-322	401	1	54	CARDINAL
ftr-322	402	1	52	CARDINAL
ftr-322	403	1	polsky	ORG
ftr-322	403	2	9	CARDINAL
ftr-322	403	3	102	CARDINAL
ftr-322	404	1	53	CARDINAL
ftr-322	404	2	section 1060	LAW
ftr-322	405	1	54	CARDINAL
ftr-322	408	1	94-938	TIME
ftr-322	408	2	1	CARDINAL
ftr-322	408	3	100	CARDINAL
ftr-322	408	4	1976	DATE
ftr-322	408	5	1976	DATE
ftr-322	408	6	u.s.c.c.a.n. 3438	LAW
ftr-322	408	7	3536	DATE
ftr-322	409	1	366	CARDINAL
ftr-322	409	2	florida	GPE
ftr-322	410	1	13:7	CARDINAL
ftr-322	410	2	55	CARDINAL
ftr-322	417	1	between one	CARDINAL
ftr-322	419	1	a.	PERSON
ftr-322	419	2	56	CARDINAL
ftr-322	419	3	day 1 of year 1	DATE
ftr-322	419	4	200	MONEY
ftr-322	419	5	ab	GPE
ftr-322	420	1	55	CARDINAL
ftr-322	421	1	polsky	ORG
ftr-322	422	1	polsky	PERSON
ftr-322	422	2	9	CARDINAL
ftr-322	422	3	107	CARDINAL
ftr-322	423	1	56	CARDINAL
ftr-322	424	1	1	CARDINAL
ftr-322	424	2	2012	DATE
ftr-322	424	3	367	CARDINAL
ftr-322	424	4	ab	ORG
ftr-322	428	1	year 1	DATE
ftr-322	428	2	1,000	MONEY
ftr-322	429	1	the earlier of five years or the date	DATE
ftr-322	430	1	1	CARDINAL
ftr-322	431	1	1	CARDINAL
ftr-322	431	2	800	MONEY
ftr-322	431	3	$200 $200	MONEY
ftr-322	431	4	600	MONEY
ftr-322	431	5	200	MONEY
ftr-322	431	6	1,000 1,000	CARDINAL
ftr-322	431	7	600	CARDINAL
ftr-322	431	8	$1,200 $1,200	MONEY
ftr-322	431	9	$1,200 $	MONEY
ftr-322	431	10	400	MONEY
ftr-322	435	1	one	CARDINAL
ftr-322	436	1	first	ORDINAL
ftr-322	436	2	annually	DATE
ftr-322	436	3	50	MONEY
ftr-322	436	4	one-half	CARDINAL
ftr-322	436	5	ab	GPE
ftr-322	437	1	368	CARDINAL
ftr-322	437	2	florida	GPE
ftr-322	438	1	13:7	CARDINAL
ftr-322	438	2	one	CARDINAL
ftr-322	438	3	two	CARDINAL
ftr-322	439	1	first	ORDINAL
ftr-322	439	2	ab	GPE
ftr-322	440	1	second	ORDINAL
ftr-322	443	1	one year	DATE
ftr-322	443	2	25	MONEY
ftr-322	443	3	25	MONEY
ftr-322	443	4	58	CARDINAL
ftr-322	443	5	59	CARDINAL
ftr-322	443	6	50	MONEY
ftr-322	443	7	60	CARDINAL
ftr-322	444	1	25	MONEY
ftr-322	444	2	ab	GPE
ftr-322	446	1	a‘s	NORP
ftr-322	446	2	a‘s	NORP
ftr-322	447	1	61	CARDINAL
ftr-322	447	2	annually	DATE
ftr-322	448	1	62	CARDINAL
ftr-322	448	2	the end of year 1	DATE
ftr-322	448	3	25	MONEY
ftr-322	448	4	one-seventh	CARDINAL
ftr-322	448	5	a‘s	NORP
ftr-322	448	6	ab	GPE
ftr-322	448	7	25	MONEY
ftr-322	448	8	a‘s	NORP
ftr-322	448	9	175	MONEY
ftr-322	448	10	a‘s	NORP
ftr-322	448	11	one-seventh	CARDINAL
ftr-322	448	12	82.14	MONEY
ftr-322	449	1	63	CARDINAL
ftr-322	449	2	one-seventh	CARDINAL
ftr-322	449	3	a‘s	NORP
ftr-322	449	4	57.14	MONEY
ftr-322	449	5	25	MONEY
ftr-322	449	6	492.86	MONEY
ftr-322	450	1	657.14	MONEY
ftr-322	451	1	a‘s	NORP
ftr-322	451	2	57.14	MONEY
ftr-322	453	1	1.704	CARDINAL
ftr-322	454	1	58	DATE
ftr-322	455	1	168	CARDINAL
ftr-322	455	2	59	CARDINAL
ftr-322	456	1	702	CARDINAL
ftr-322	456	2	60	CARDINAL
ftr-322	458	1	61	CARDINAL
ftr-322	459	1	64	DATE
ftr-322	460	1	1221	CARDINAL
ftr-322	461	1	62	CARDINAL
ftr-322	463	1	section 263	LAW
ftr-322	465	1	167	CARDINAL
ftr-322	465	2	63	CARDINAL
ftr-322	466	1	a‘s	NORP
ftr-322	469	1	2012	DATE
ftr-322	469	2	369	CARDINAL
ftr-322	469	3	2	CARDINAL
ftr-322	471	1	2	CARDINAL
ftr-322	471	2	end of year 1	DATE
ftr-322	471	3	800	MONEY
ftr-322	471	4	$200 $200	MONEY
ftr-322	471	5	$550 $150	MONEY
ftr-322	471	6	950 950	CARDINAL
ftr-322	471	7	600 200	CARDINAL
ftr-322	471	8	$1,150 $1,150	MONEY
ftr-322	471	9	$1,150 $350	MONEY
ftr-322	471	10	subsequent years	DATE
ftr-322	472	1	annual	DATE
ftr-322	472	2	50	MONEY
ftr-322	472	3	each year	DATE
ftr-322	473	1	year 2	DATE
ftr-322	473	2	4/7	CARDINAL
ftr-322	473	3	200	MONEY
ftr-322	473	4	3/7	CARDINAL
ftr-322	473	5	150	MONEY
ftr-322	474	1	28.57	MONEY
ftr-322	474	2	21.43	MONEY
ftr-322	474	3	171.43	MONEY
ftr-322	474	4	128.57	MONEY
ftr-322	475	1	28.57	MONEY
ftr-322	475	2	year 3	DATE
ftr-322	475	3	1:2	CARDINAL
ftr-322	475	4	100:$200	MONEY
ftr-322	475	5	33.33	MONEY
ftr-322	475	6	a‘s	NORP
ftr-322	475	7	16.67	MONEY
ftr-322	475	8	33.33	MONEY
ftr-322	475	9	50	MONEY
ftr-322	475	10	one-fifth	CARDINAL
ftr-322	475	11	200	MONEY
ftr-322	476	1	second	ORDINAL
ftr-322	479	1	65	CARDINAL
ftr-322	480	1	64	DATE
ftr-322	481	1	section 752	LAW
ftr-322	481	2	one	CARDINAL
ftr-322	484	1	65	CARDINAL
ftr-322	485	1	section 61(a	LAW
ftr-322	485	2	section 263	LAW
ftr-322	485	3	370	CARDINAL
ftr-322	485	4	florida	GPE
ftr-322	487	1	13:7	CARDINAL
ftr-322	487	2	162	CARDINAL
ftr-322	487	3	263	CARDINAL
ftr-322	488	1	66	CARDINAL
ftr-322	489	1	25	MONEY
ftr-322	490	1	50	MONEY
ftr-322	490	2	section 162(a	LAW
ftr-322	490	3	50	MONEY
ftr-322	490	4	50	MONEY
ftr-322	491	1	50	MONEY
ftr-322	491	2	50	MONEY
ftr-322	491	3	the beginning of year 1	DATE
ftr-322	492	1	subsequent years	DATE
ftr-322	492	2	an additional $50	MONEY
ftr-322	493	1	67	CARDINAL
ftr-322	499	1	2	CARDINAL
ftr-322	499	2	one year	DATE
ftr-322	499	3	a. 68	PERSON
ftr-322	499	4	66	CARDINAL
ftr-322	501	1	1.707-1(c	CARDINAL
ftr-322	502	1	67	CARDINAL
ftr-322	503	1	the beginning of year 2	DATE
ftr-322	503	2	a‘s	NORP
ftr-322	503	3	150	MONEY
ftr-322	503	4	200	MONEY
ftr-322	503	5	three-sevenths	CARDINAL
ftr-322	503	6	four-sevenths	CARDINAL
ftr-322	504	1	50	MONEY
ftr-322	504	2	21.43	MONEY
ftr-322	504	3	28.57	MONEY
ftr-322	504	4	three-sevenths	CARDINAL
ftr-322	504	5	21.43	MONEY
ftr-322	504	6	50	MONEY
ftr-322	505	1	66.67	MONEY
ftr-322	505	2	four-sevenths	CARDINAL
ftr-322	505	3	38.10	MONEY
ftr-322	506	1	66.67	MONEY
ftr-322	506	2	38.10	MONEY
ftr-322	506	3	28.57	MONEY
ftr-322	506	4	200	MONEY
ftr-322	506	5	100	MONEY
ftr-322	507	1	year 3	DATE
ftr-322	507	2	100	MONEY
ftr-322	508	1	68	CARDINAL
ftr-322	512	1	79	CARDINAL
ftr-322	512	2	2012	DATE
ftr-322	512	3	371 two	CARDINAL
ftr-322	512	4	1:1	CARDINAL
ftr-322	512	5	4:3	CARDINAL
ftr-322	512	6	that year	DATE
ftr-322	512	7	4:3	CARDINAL
ftr-322	512	8	1:1	CARDINAL
ftr-322	513	1	4:3	CARDINAL
ftr-322	515	1	69	CARDINAL
ftr-322	517	1	70	CARDINAL
ftr-322	520	1	one	CARDINAL
ftr-322	521	1	the end of year 3	DATE
ftr-322	521	2	900	MONEY
ftr-322	522	1	3	CARDINAL
ftr-322	523	1	69	CARDINAL
ftr-322	525	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-322	526	1	bittker & lokken	ORG
ftr-322	526	2	¶ 1.1	CARDINAL
ftr-322	527	1	70	CARDINAL
ftr-322	529	1	1.701-2(a)(3	MONEY
ftr-322	529	2	86.4	CARDINAL
ftr-322	531	1	168	CARDINAL
ftr-322	531	2	zero	CARDINAL
ftr-322	532	1	372	CARDINAL
ftr-322	532	2	florida	GPE
ftr-322	533	1	13:7	CARDINAL
ftr-322	533	2	3	CARDINAL
ftr-322	533	3	end of year 3	DATE
ftr-322	533	4	800	MONEY
ftr-322	533	5	$200 $200	MONEY
ftr-322	533	6	$450 $	MONEY
ftr-322	533	7	50	MONEY
ftr-322	533	8	850 850	CARDINAL
ftr-322	533	9	600	CARDINAL
ftr-322	533	10	$1,050 $1,050	MONEY
ftr-322	533	11	$1,050 $	MONEY
ftr-322	533	12	250	MONEY
ftr-322	534	1	50	MONEY
ftr-322	534	2	200	MONEY
ftr-322	535	1	1:4	CARDINAL
ftr-322	535	2	900	MONEY
ftr-322	535	3	50	MONEY
ftr-322	535	4	4	CARDINAL
ftr-322	535	5	4	CARDINAL
ftr-322	535	6	800	MONEY
ftr-322	535	7	$1,100 $100	MONEY
ftr-322	535	8	$460 $	MONEY
ftr-322	535	9	60	MONEY
ftr-322	535	10	$640 $240	MONEY
ftr-322	535	11	$1,100 $1,100	MONEY
ftr-322	535	12	$1,100 $300	MONEY
ftr-322	535	13	140	MONEY
ftr-322	535	14	40	MONEY
ftr-322	535	15	100	MONEY
ftr-322	536	1	100	MONEY
ftr-322	536	2	150	MONEY
ftr-322	536	3	50	MONEY
ftr-322	537	1	50	MONEY
ftr-322	537	2	75	MONEY
ftr-322	537	3	25	MONEY
ftr-322	540	1	4	CARDINAL
ftr-322	541	1	50	MONEY
ftr-322	541	2	5	CARDINAL
ftr-322	541	3	2012	DATE
ftr-322	541	4	373	CARDINAL
ftr-322	541	5	5	CARDINAL
ftr-322	541	6	800	MONEY
ftr-322	541	7	$1,100 $100	MONEY
ftr-322	541	8	$500 $100	MONEY
ftr-322	541	9	600	MONEY
ftr-322	541	10	200	MONEY
ftr-322	541	11	$1,100 $1,100	MONEY
ftr-322	541	12	$1,100 $300	MONEY
ftr-322	543	1	20 percent	PERCENT
ftr-322	543	2	20 percent	PERCENT
ftr-322	545	1	three	CARDINAL
ftr-322	545	2	1	CARDINAL
ftr-322	545	3	2	CARDINAL
ftr-322	545	4	80 percent	PERCENT
ftr-322	545	5	3	CARDINAL
ftr-322	545	6	30 percent	PERCENT
ftr-322	546	1	71	CARDINAL
ftr-322	547	1	one	CARDINAL
ftr-322	547	2	x corp.	ORG
ftr-322	547	3	100	MONEY
ftr-322	547	4	71	CARDINAL
ftr-322	548	1	one	CARDINAL
ftr-322	548	2	one	CARDINAL
ftr-322	549	1	john c. hull	PERSON
ftr-322	549	2	179–84	DATE
ftr-322	549	3	7th	ORDINAL
ftr-322	549	4	2009	DATE
ftr-322	550	1	one	CARDINAL
ftr-322	550	2	first	ORDINAL
ftr-322	551	1	position‘s	GPE
ftr-322	553	1	1.446-3	CARDINAL
ftr-322	553	2	374	CARDINAL
ftr-322	553	3	florida	GPE
ftr-322	554	1	13:7	CARDINAL
ftr-322	554	2	above $100	MONEY
ftr-322	554	3	100	MONEY
ftr-322	555	1	one	CARDINAL
ftr-322	556	1	72	CARDINAL
ftr-322	556	2	one	CARDINAL
ftr-322	560	1	a‘s	NORP
ftr-322	562	1	at least four	CARDINAL
ftr-322	563	1	first	ORDINAL
ftr-322	563	2	one	CARDINAL
ftr-322	563	3	one	CARDINAL
ftr-322	564	1	second	ORDINAL
ftr-322	565	1	third	ORDINAL
ftr-322	567	1	annually	DATE
ftr-322	568	1	fourth	ORDINAL
ftr-322	569	1	year to year	DATE
ftr-322	571	1	73	CARDINAL
ftr-322	571	2	74	CARDINAL
ftr-322	571	3	72	CARDINAL
ftr-322	575	1	73	CARDINAL
ftr-322	577	1	721	CARDINAL
ftr-322	579	1	732	CARDINAL
ftr-322	579	2	74	CARDINAL
ftr-322	580	1	721	CARDINAL
ftr-322	580	2	2012	DATE
ftr-322	580	3	375	CARDINAL
ftr-322	581	1	75	CARDINAL
ftr-322	581	2	76	DATE
ftr-322	583	1	77	CARDINAL
ftr-322	584	1	future years	DATE
ftr-322	589	1	30 percent	PERCENT
ftr-322	589	2	80 percent	PERCENT
ftr-322	589	3	just 50 percent	PERCENT
ftr-322	590	1	a.	PERSON
ftr-322	590	2	80 percent	PERCENT
ftr-322	590	3	30 percent	PERCENT
ftr-322	593	1	75	CARDINAL
ftr-322	594	1	731	CARDINAL
ftr-322	594	2	76	DATE
ftr-322	596	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-322	597	1	77	CARDINAL
ftr-322	600	1	168	CARDINAL
ftr-322	601	1	376	CARDINAL
ftr-322	601	2	florida	GPE
ftr-322	602	1	13:7	CARDINAL
ftr-322	602	2	754	CARDINAL
ftr-322	603	1	15	MONEY
ftr-322	603	2	one-quarter	DATE
ftr-322	604	1	a‘s	NORP
ftr-322	604	2	40	MONEY
ftr-322	605	1	a‘s	NORP
ftr-322	605	2	10	MONEY
ftr-322	605	3	5	MONEY
ftr-322	606	1	754	CARDINAL
ftr-322	607	1	section 754	LAW
ftr-322	609	1	200	MONEY
ftr-322	609	2	300	MONEY
ftr-322	609	3	one-third	CARDINAL
ftr-322	609	4	100	MONEY
ftr-322	611	1	300	MONEY
ftr-322	613	1	754	CARDINAL
ftr-322	613	2	section 743 or	LAW
ftr-322	613	3	section 734	LAW
ftr-322	614	1	79	CARDINAL
ftr-322	614	2	subchapter k	PERSON
ftr-322	614	3	754	CARDINAL
ftr-322	614	4	purchaser‘s	ORG
ftr-322	618	1	1.83-6(b	CARDINAL
ftr-322	619	1	79	CARDINAL
ftr-322	620	1	734(b	ORDINAL
ftr-322	621	1	2012	DATE
ftr-322	621	2	377	CARDINAL
ftr-322	622	1	example 1	DATE
ftr-322	622	2	two	CARDINAL
ftr-322	623	1	example 5	DATE
ftr-322	623	2	1.704-1(b)(5	CARDINAL
ftr-322	625	1	the next several years	DATE
ftr-322	625	2	the 50 percent	PERCENT
ftr-322	625	3	15 percent	PERCENT
ftr-322	626	1	the next several years	DATE
ftr-322	626	2	between $450 and $550	MONEY
ftr-322	626	3	between $450 and $550	MONEY
ftr-322	628	1	80 percent	PERCENT
ftr-322	628	2	20 percent	PERCENT
ftr-322	629	1	100 percent	PERCENT
ftr-322	629	2	100 percent	PERCENT
ftr-322	629	3	j. 80	ORG
ftr-322	629	4	80	CARDINAL
ftr-322	631	1	1.704-1(b)(5	CARDINAL
ftr-322	631	2	5)(i	CARDINAL
ftr-322	632	1	2003	DATE
ftr-322	634	1	1(h)(3	CARDINAL
ftr-322	636	1	378	CARDINAL
ftr-322	636	2	florida	GPE
ftr-322	637	1	13:7	CARDINAL
ftr-322	638	1	treasury	ORG
ftr-322	638	2	450	MONEY
ftr-322	638	3	550	MONEY
ftr-322	638	4	only $2.50	MONEY
ftr-322	638	5	81	CARDINAL
ftr-322	638	6	treasury	ORG
ftr-322	639	1	82	CARDINAL
ftr-322	641	1	450	MONEY
ftr-322	641	2	80 percent	PERCENT
ftr-322	641	3	360	MONEY
ftr-322	642	1	640	MONEY
ftr-322	642	2	83	DATE
ftr-322	642	3	treasury	ORG
ftr-322	643	1	36 percent	PERCENT
ftr-322	643	2	198	MONEY
ftr-322	643	3	162	MONEY
ftr-322	643	4	360	MONEY
ftr-322	643	5	99	MONEY
ftr-322	643	6	50 percent	PERCENT
ftr-322	643	7	198	MONEY
ftr-322	644	1	64 percent	PERCENT
ftr-322	644	2	352	MONEY
ftr-322	644	3	288	MONEY
ftr-322	644	4	640	MONEY
ftr-322	644	5	53	MONEY
ftr-322	644	6	15 percent	PERCENT
ftr-322	644	7	352	MONEY
ftr-322	649	1	81	CARDINAL
ftr-322	651	1	1.704-1(b)(5	CARDINAL
ftr-322	651	2	5)(ii	CARDINAL
ftr-322	652	1	82	CARDINAL
ftr-322	655	1	1.704-1(b)(1	CARDINAL
ftr-322	656	1	83	CARDINAL
ftr-322	658	1	1.704-1(b)(5	CARDINAL
ftr-322	658	2	5(ii	CARDINAL
ftr-322	659	1	2012	DATE
ftr-322	659	2	379	CARDINAL
ftr-322	667	1	5	CARDINAL
ftr-322	668	1	84	CARDINAL
ftr-322	668	2	50 percent	PERCENT
ftr-322	668	3	one-half	CARDINAL
ftr-322	671	1	one-half	CARDINAL
ftr-322	671	2	40 percent	PERCENT
ftr-322	674	1	84	CARDINAL
ftr-322	676	1	1.704-1(b)(5	CARDINAL
ftr-322	676	2	5(i	CARDINAL
ftr-322	677	1	380	CARDINAL
ftr-322	677	2	florida	GPE
ftr-322	678	1	13:7	CARDINAL
ftr-322	679	1	85	CARDINAL
ftr-322	681	1	at least one	CARDINAL
ftr-322	682	1	86	CARDINAL
ftr-322	683	1	two	CARDINAL
ftr-322	684	1	87	CARDINAL
ftr-322	688	1	88	CARDINAL
ftr-322	692	1	5	CARDINAL
ftr-322	693	1	5	CARDINAL
ftr-322	693	2	550	MONEY
ftr-322	693	3	450	MONEY
ftr-322	693	4	275	MONEY
ftr-322	693	5	85	CARDINAL
ftr-322	694	1	polsky	ORG
ftr-322	694	2	supra n.3	PERSON
ftr-322	694	3	86	DATE
ftr-322	695	1	polsky	ORG
ftr-322	695	2	115–16	CARDINAL
ftr-322	696	1	87	CARDINAL
ftr-322	698	1	6662	DATE
ftr-322	699	1	2012	DATE
ftr-322	699	2	381	CARDINAL
ftr-322	699	3	225	MONEY
ftr-322	700	1	140	MONEY
ftr-322	700	2	275	MONEY
ftr-322	700	3	135	MONEY
ftr-322	700	4	30 percent	PERCENT
ftr-322	700	5	360	MONEY
ftr-322	700	6	the beginning of year 1	DATE
ftr-322	700	7	640	MONEY
ftr-322	701	1	89	CARDINAL
ftr-322	702	1	135	MONEY
ftr-322	702	2	275	MONEY
ftr-322	702	3	140	MONEY
ftr-322	702	4	68	MONEY
ftr-322	702	5	360	MONEY
ftr-322	703	1	415	MONEY
ftr-322	703	2	275	MONEY
ftr-322	703	3	140	MONEY
ftr-322	703	4	62	MONEY
ftr-322	703	5	640	MONEY
ftr-322	704	1	130	MONEY
ftr-322	704	2	550	MONEY
ftr-322	704	3	1,000	MONEY
ftr-322	704	4	23.6 percent	PERCENT
ftr-322	704	5	13 percent	PERCENT
ftr-322	705	1	360	MONEY
ftr-322	705	2	550	MONEY
ftr-322	705	3	90	MONEY
ftr-322	705	4	82.50	MONEY
ftr-322	705	5	550	MONEY
ftr-322	705	6	15 percent	PERCENT
ftr-322	705	7	8.3 percent	PERCENT
ftr-322	707	1	140	MONEY
ftr-322	707	2	50-50	CARDINAL
ftr-322	707	3	275	MONEY
ftr-322	707	4	135	MONEY
ftr-322	707	5	sixty percent	PERCENT
ftr-322	708	1	two	CARDINAL
ftr-322	708	2	140	MONEY
ftr-322	708	3	754	CARDINAL
ftr-322	709	1	first	ORDINAL
ftr-322	709	2	90	CARDINAL
ftr-322	709	3	second	ORDINAL
ftr-322	710	1	91	CARDINAL
ftr-322	710	2	section 702	LAW
ftr-322	711	1	6a	CARDINAL
ftr-322	711	2	89	CARDINAL
ftr-322	713	1	90	CARDINAL
ftr-322	714	1	61	CARDINAL
ftr-322	714	2	91	CARDINAL
ftr-322	717	1	382	CARDINAL
ftr-322	717	2	florida	GPE
ftr-322	718	1	13:7	CARDINAL
ftr-322	719	1	6a	CARDINAL
ftr-322	719	2	92	CARDINAL
ftr-322	719	3	450	MONEY
ftr-322	719	4	550	MONEY
ftr-322	719	5	93	CARDINAL
ftr-322	719	6	0%	PERCENT
ftr-322	719	7	27.5%	PERCENT
ftr-322	719	8	68 18.9%	PERCENT
ftr-322	719	9	83	CARDINAL
ftr-322	719	10	83	MONEY
ftr-322	719	11	8.3%	PERCENT
ftr-322	719	12	15.2%	PERCENT
ftr-322	719	13	13%	PERCENT
ftr-322	719	14	6b	CARDINAL
ftr-322	720	1	6b	CARDINAL
ftr-322	720	2	94	CARDINAL
ftr-322	720	3	450	MONEY
ftr-322	720	4	550	MONEY
ftr-322	721	1	$360 $261 $292	MONEY
ftr-322	721	2	557	CARDINAL
ftr-322	721	3	$917 $848 $870	MONEY
ftr-322	722	1	two	CARDINAL
ftr-322	723	1	first	ORDINAL
ftr-322	724	1	second	ORDINAL
ftr-322	725	1	92	CARDINAL
ftr-322	727	1	93	CARDINAL
ftr-322	728	1	one-tenth percent	PERCENT
ftr-322	729	1	94	CARDINAL
ftr-322	730	1	360	MONEY
ftr-322	730	2	640	MONEY
ftr-322	731	1	2012	DATE
ftr-322	731	2	383	CARDINAL
ftr-322	740	1	1	CARDINAL
ftr-322	743	1	2	CARDINAL
ftr-322	744	1	384	CARDINAL
ftr-322	744	2	florida	GPE
ftr-322	745	1	13:7	CARDINAL
ftr-322	745	2	2	CARDINAL
ftr-322	745	3	day 1 of year 1	DATE
ftr-322	745	4	100x	MONEY
ftr-322	745	5	50-percent	PERCENT
ftr-322	747	1	70-30	DATE
ftr-322	748	1	the same day	DATE
ftr-322	748	2	150x	MONEY
ftr-322	749	1	70-30	DATE
ftr-322	749	2	30x	MONEY
ftr-322	751	1	70-30	CARDINAL
ftr-322	752	1	fifteen years	DATE
ftr-322	752	2	10x	MONEY
ftr-322	753	1	each year	DATE
ftr-322	753	2	7x	MONEY
ftr-322	753	3	3x	MONEY
ftr-322	756	1	95	CARDINAL
ftr-322	756	2	2	CARDINAL
ftr-322	758	1	95	CARDINAL
ftr-322	760	1	2012	DATE
ftr-322	760	2	385	CARDINAL
ftr-322	764	1	80 percent	PERCENT
ftr-322	766	1	96	CARDINAL
ftr-322	766	2	between $450 and $550	MONEY
ftr-322	766	3	annually	DATE
ftr-322	771	1	80 percent	PERCENT
ftr-322	771	2	80 percent	PERCENT
ftr-322	771	3	zero	CARDINAL
ftr-322	774	1	two	CARDINAL
ftr-322	775	1	two	CARDINAL
ftr-322	776	1	96	CARDINAL
ftr-322	778	1	1.704-1(b)(5	CARDINAL
ftr-322	778	2	5)(i	CARDINAL
ftr-322	780	1	386	CARDINAL
ftr-322	780	2	florida	GPE
ftr-322	781	1	13:7	CARDINAL
ftr-322	781	2	97	CARDINAL
ftr-322	782	1	98	CARDINAL
ftr-322	783	1	35 percent	PERCENT
ftr-322	783	2	30 percent	PERCENT
ftr-322	784	1	10 percent	PERCENT
ftr-322	784	2	seven percent	PERCENT
ftr-322	785	1	500	MONEY
ftr-322	785	2	approximately $5,000	MONEY
ftr-322	785	3	approximately $7,142	MONEY
ftr-322	786	1	99	CARDINAL
ftr-322	786	2	7	CARDINAL
ftr-322	788	1	7	CARDINAL
ftr-322	788	2	0	MONEY
ftr-322	788	3	$5,000 $	MONEY
ftr-322	788	4	5,000	MONEY
ftr-322	788	5	$6,071 $6,071	MONEY
ftr-322	788	6	$12,142 $12,142	MONEY
ftr-322	788	7	$12,142 $12,142	MONEY
ftr-322	791	1	97	CARDINAL
ftr-322	792	1	calvin h. johnson	PERSON
ftr-322	792	2	56	CARDINAL
ftr-322	792	3	smu	ORG
ftr-322	792	4	l. rev	PERSON
ftr-322	792	5	13 (2003	DATE
ftr-322	793	1	98	CARDINAL
ftr-322	794	1	aug. 31, 2012	DATE
ftr-322	794	2	3.14 percent	PERCENT
ftr-322	794	3	4.10 percent	PERCENT
ftr-322	795	1	edward jones	PERSON
ftr-322	795	2	https://www.edwardjones.com/en_us/market/rates/current_rates/index.html	ORG
ftr-322	795	3	sept. 1, 2012	DATE
ftr-322	796	1	99	CARDINAL
ftr-322	797	1	500	MONEY
ftr-322	797	2	10 percent	PERCENT
ftr-322	797	3	5,000	MONEY
ftr-322	797	4	7 percent	PERCENT
ftr-322	797	5	7,142	MONEY
ftr-322	798	1	2012	DATE
ftr-322	798	2	387	CARDINAL
ftr-322	799	1	80 percent	PERCENT
ftr-322	800	1	80 percent	PERCENT
ftr-322	800	2	5,714	MONEY
ftr-322	801	1	6,071	MONEY
ftr-322	801	2	357	MONEY
ftr-322	802	1	80	CARDINAL
ftr-322	802	2	357	MONEY
ftr-322	804	1	approximately 30 percent	PERCENT
ftr-322	804	2	less than 50 percent	PERCENT
ftr-322	809	1	5	CARDINAL
ftr-322	811	1	388	CARDINAL
ftr-322	811	2	florida	GPE
ftr-322	813	1	13:7	CARDINAL
ftr-322	815	1	100	CARDINAL
ftr-322	816	1	one	CARDINAL
ftr-322	818	1	101	CARDINAL
ftr-322	819	1	102	CARDINAL
ftr-322	821	1	103	CARDINAL
ftr-322	822	1	104	CARDINAL
ftr-322	823	1	two	CARDINAL
ftr-322	829	1	100	CARDINAL
ftr-322	831	1	darryll k. jones	PERSON
ftr-322	831	2	25	CARDINAL
ftr-322	831	3	1047	CARDINAL
ftr-322	831	4	2006	DATE
ftr-322	832	1	101	CARDINAL
ftr-322	833	1	stanley i. langbein	PERSON
ftr-322	834	1	102	CARDINAL
ftr-322	835	1	2008-80	DATE
ftr-322	835	2	2008-2	DATE
ftr-322	835	3	820	CARDINAL
ftr-322	836	1	103	CARDINAL
ftr-322	838	1	301.7701-4	DATE
ftr-322	838	2	2012	DATE
ftr-322	838	3	389	CARDINAL
ftr-322	838	4	seven days	DATE
ftr-322	839	1	105	CARDINAL
ftr-322	841	1	106	CARDINAL
ftr-322	841	2	at least 50 percent	PERCENT
ftr-322	841	3	at least 90 percent	PERCENT
ftr-322	842	1	107	CARDINAL
ftr-322	842	2	the tax year	DATE
ftr-322	843	1	irs	ORG
ftr-322	844	1	108	CARDINAL
ftr-322	845	1	one	CARDINAL
ftr-322	845	2	irs	ORG
ftr-322	852	1	105	CARDINAL
ftr-322	853	1	2008-80	DATE
ftr-322	853	2	2008-2	DATE
ftr-322	853	3	820	CARDINAL
ftr-322	854	1	106	CARDINAL
ftr-322	856	1	851–855	CARDINAL
ftr-322	856	2	chapter 1	LAW
ftr-322	857	1	107	CARDINAL
ftr-322	860	1	108	CARDINAL
ftr-322	860	2	proc	PERSON
ftr-322	860	3	2003-84, 2002-2	DATE
ftr-322	860	4	1159	DATE
ftr-322	860	5	proc	PERSON
ftr-322	861	1	2002-68, 2002-2	DATE
ftr-322	861	2	753	CARDINAL
ftr-322	861	3	proc	PERSON
ftr-322	862	1	2002-16, 2002-1	DATE
ftr-322	862	2	572	CARDINAL
ftr-322	862	3	390	CARDINAL
ftr-322	862	4	florida	GPE
ftr-322	864	1	13:7	CARDINAL
ftr-322	865	1	109	CARDINAL
ftr-322	866	1	110	CARDINAL
ftr-322	866	2	111	CARDINAL
ftr-322	866	3	112	CARDINAL
ftr-322	867	1	section 852	LAW
ftr-322	868	1	at least 90 percent	PERCENT
ftr-322	868	2	section 265	LAW
ftr-322	868	3	section 171(a)(2	LAW
ftr-322	868	4	the taxable year	DATE
ftr-322	869	1	113	CARDINAL
ftr-322	870	1	section 265	LAW
ftr-322	872	1	114	CARDINAL
ftr-322	873	1	115	CARDINAL
ftr-322	874	1	116	CARDINAL
ftr-322	874	2	117	CARDINAL
ftr-322	875	1	118	CARDINAL
ftr-322	875	2	the current year tax year	DATE
ftr-322	876	1	irs	ORG
ftr-322	876	2	109	CARDINAL
ftr-322	878	1	162	CARDINAL
ftr-322	879	1	110	CARDINAL
ftr-322	880	1	263	CARDINAL
ftr-322	880	2	111	CARDINAL
ftr-322	881	1	561	CARDINAL
ftr-322	882	1	112	CARDINAL
ftr-322	883	1	265(a)(1	ORDINAL
ftr-322	884	1	113	CARDINAL
ftr-322	886	1	114	CARDINAL
ftr-322	888	1	115	CARDINAL
ftr-322	890	1	263	CARDINAL
ftr-322	890	2	116	CARDINAL
ftr-322	891	1	indopco v. commissioner	PERSON
ftr-322	891	2	503	CARDINAL
ftr-322	891	3	u.s. 79	DATE
ftr-322	891	4	1992	DATE
ftr-322	892	1	117	CARDINAL
ftr-322	892	2	v. dupont	PERSON
ftr-322	892	3	308	CARDINAL
ftr-322	892	4	488	CARDINAL
ftr-322	892	5	495	CARDINAL
ftr-322	892	6	1940	DATE
ftr-322	893	1	118	CARDINAL
ftr-322	893	2	welch v. helvering	PERSON
ftr-322	893	3	290	CARDINAL
ftr-322	893	4	111	CARDINAL
ftr-322	893	5	113	CARDINAL
ftr-322	893	6	1933	DATE
ftr-322	894	1	2012	DATE
ftr-322	894	2	391	CARDINAL
ftr-322	895	1	119	CARDINAL
ftr-322	896	1	120	CARDINAL
ftr-322	897	1	121	CARDINAL
ftr-322	897	2	section 162	LAW
ftr-322	897	3	section 265	LAW
ftr-322	899	1	122	CARDINAL
ftr-322	901	1	123	CARDINAL
ftr-322	907	1	119	CARDINAL
ftr-322	908	1	1992-927	DATE
ftr-322	909	1	120	CARDINAL
ftr-322	910	1	irs	ORG
ftr-322	911	1	70-544	CARDINAL
ftr-322	911	2	1970-2	DATE
ftr-322	912	1	74	CARDINAL
ftr-322	912	2	1974-1	DATE
ftr-322	913	1	84-10	CARDINAL
ftr-322	913	2	155	CARDINAL
ftr-322	913	3	121	CARDINAL
ftr-322	915	1	122	CARDINAL
ftr-322	916	1	¶ 105a.1	DATE
ftr-322	917	1	123	CARDINAL
ftr-322	918	1	george g. wolf	PERSON
ftr-322	918	2	aug. 13, 2012	DATE
ftr-322	918	3	4:29:46 pdt	DATE
ftr-322	919	1	392	CARDINAL
ftr-322	919	2	florida	GPE
ftr-322	920	1	13:7	CARDINAL
ftr-322	924	1	―lost,‖	PERSON
ftr-322	927	1	124	CARDINAL
ftr-322	928	1	section 265	LAW
ftr-322	929	1	90 percent	PERCENT
ftr-322	930	1	125	CARDINAL
ftr-322	930	2	section 265(a	LAW
ftr-322	931	1	the 90 percent	PERCENT
ftr-322	933	1	124	CARDINAL
ftr-322	934	1	561	CARDINAL
ftr-322	934	2	125	CARDINAL
ftr-322	936	1	2012	DATE
ftr-322	936	2	393	CARDINAL
ftr-322	937	1	the current year	DATE
ftr-322	937	2	the current year	DATE
ftr-322	938	1	126	CARDINAL
ftr-322	941	1	127	CARDINAL
ftr-322	945	1	irs	ORG
ftr-322	945	2	treasury	ORG
ftr-322	949	1	congress	ORG
ftr-322	949	2	treasury	ORG
ftr-322	950	1	126	CARDINAL
ftr-322	951	1	future years	DATE
ftr-322	953	1	1.461-1(a)(2)(i	CARDINAL
ftr-322	957	1	127	CARDINAL
ftr-322	958	1	2008-80	DATE
ftr-322	958	2	2008-2	DATE
ftr-322	958	3	820	CARDINAL
ftr-322	959	1	394	CARDINAL
ftr-322	959	2	florida	GPE
ftr-322	960	1	13:7	CARDINAL
ftr-322	962	1	1976	DATE
ftr-322	962	2	128	CARDINAL
ftr-322	968	1	subchapter k. one	PERSON
ftr-322	970	1	129	CARDINAL
ftr-322	970	2	congress	ORG
ftr-322	970	3	congress	ORG
ftr-322	971	1	congress	ORG
ftr-322	971	2	subchapter k	PERSON
ftr-322	972	1	section 751	LAW
ftr-322	972	2	128	CARDINAL
ftr-322	974	1	129	CARDINAL
ftr-322	975	1	mckee et al.	PERSON
ftr-322	975	2	¶ 21.01[2	CARDINAL
ftr-322	976	1	2012	DATE
ftr-322	976	2	395	CARDINAL
ftr-322	977	1	section 751	LAW