id	sid	eid	entity	type
ftr-323	1	1	florida	GPE
ftr-323	1	2	florida	GPE
ftr-323	1	3	13 2012	CARDINAL
ftr-323	1	4	8 397	CARDINAL
ftr-323	1	5	u.s.	GPE
ftr-323	1	6	j. clifton fleming	PERSON
ftr-323	1	7	jr.	PERSON
ftr-323	2	1	robert j. peroni**	PERSON
ftr-323	2	2	stephen e. shay	PERSON
ftr-323	2	3	398 ii	QUANTITY
ftr-323	3	1	401 iii	QUANTITY
ftr-323	4	1	402	CARDINAL
ftr-323	5	1	403	CARDINAL
ftr-323	5	2	406	CARDINAL
ftr-323	5	3	a. dimensions	PERSON
ftr-323	6	1	406	CARDINAL
ftr-323	6	2	408	CARDINAL
ftr-323	6	3	zero	CARDINAL
ftr-323	6	4	410	CARDINAL
ftr-323	6	5	j. clifton fleming	PERSON
ftr-323	6	6	jr.	PERSON
ftr-323	6	7	robert j. peroni	PERSON
ftr-323	6	8	stephen e. shay	PERSON
ftr-323	8	1	the law & society association	ORG
ftr-323	8	2	annual	DATE
ftr-323	8	3	chicago	GPE
ftr-323	8	4	may 29, 2010	DATE
ftr-323	8	5	june 3, 2010	DATE
ftr-323	8	6	march 2011	DATE
ftr-323	8	7	seventh	ORDINAL
ftr-323	8	8	annual	DATE
ftr-323	8	9	the levin college of law	ORG
ftr-323	8	10	october 7, 2011	DATE
ftr-323	8	11	post-gfc era	EVENT
ftr-323	8	12	monash university	ORG
ftr-323	8	13	prato	GPE
ftr-323	8	14	italy	GPE
ftr-323	8	15	september 24-25, 2012	DATE
ftr-323	9	1	ernest l. wilkinson	PERSON
ftr-323	9	2	j. reuben clark law school	ORG
ftr-323	9	3	brigham young university	ORG
ftr-323	9	4	monash university	ORG
ftr-323	10	1	the university of texas school of law	ORG
ftr-323	10	2	monash university	ORG
ftr-323	11	1	peroni	PERSON
ftr-323	11	2	lawrence sager	PERSON
ftr-323	11	3	dean stefanie lindquist	PERSON
ftr-323	11	4	melissa bernstein	PERSON
ftr-323	11	5	university of texas	ORG
ftr-323	12	1	peroni	PERSON
ftr-323	12	2	betty peroni	PERSON
ftr-323	12	3	emil peroni	PERSON
ftr-323	12	4	the years	DATE
ftr-323	13	1	harvard law school	ORG
ftr-323	14	1	shay	PERSON
ftr-323	14	2	harvard	ORG
ftr-323	14	3	the harvard fund	ORG
ftr-323	14	4	summer	DATE
ftr-323	15	1	398	CARDINAL
ftr-323	15	2	florida	GPE
ftr-323	16	1	13:8	CARDINAL
ftr-323	16	2	d.	NORP
ftr-323	16	3	411	CARDINAL
ftr-323	17	1	412 vi	PERSON
ftr-323	18	1	413	CARDINAL
ftr-323	19	1	413 1	CARDINAL
ftr-323	20	1	413 2	CARDINAL
ftr-323	20	2	426	CARDINAL
ftr-323	21	1	428 1	CARDINAL
ftr-323	21	2	428 2	CARDINAL
ftr-323	21	3	430	CARDINAL
ftr-323	23	1	431 1	CARDINAL
ftr-323	23	2	431 2	CARDINAL
ftr-323	23	3	435 3	DATE
ftr-323	23	4	435 4	CARDINAL
ftr-323	24	1	439	CARDINAL
ftr-323	24	2	d.	NORP
ftr-323	24	3	439	CARDINAL
ftr-323	24	4	441	CARDINAL
ftr-323	25	1	445	CARDINAL
ftr-323	25	2	446	CARDINAL
ftr-323	25	3	448	CARDINAL
ftr-323	26	1	452	CARDINAL
ftr-323	28	1	456	CARDINAL
ftr-323	28	2	458	CARDINAL
ftr-323	28	3	u.s.	GPE
ftr-323	29	1	the united states	GPE
ftr-323	29	2	system1	PERSON
ftr-323	29	3	1	CARDINAL
ftr-323	34	1	lawrence lokken & yoshimi kitamura	ORG
ftr-323	34	2	2012	DATE
ftr-323	34	3	treasury	ORG
ftr-323	34	4	399	CARDINAL
ftr-323	34	5	u.s.	GPE
ftr-323	34	6	u.s.	GPE
ftr-323	35	1	u.s.	GPE
ftr-323	36	1	u.s.	GPE
ftr-323	36	2	system2	PERSON
ftr-323	36	3	the united states	GPE
ftr-323	36	4	japan	GPE
ftr-323	36	5	30	CARDINAL
ftr-323	36	6	j. int’l l. &	ORG
ftr-323	37	1	621	CARDINAL
ftr-323	37	2	622	CARDINAL
ftr-323	37	3	2010	DATE
ftr-323	38	1	hereinafter lokken & kitamura	ORG
ftr-323	38	2	singapore	GPE
ftr-323	39	1	the united states	GPE
ftr-323	39	2	47–48 (2011	DATE
ftr-323	40	1	obama	PERSON
ftr-323	40	2	the united states	GPE
ftr-323	40	3	nat’l comm’n	LOC
ftr-323	40	4	33	CARDINAL
ftr-323	40	5	2010	DATE
ftr-323	42	1	2.	CARDINAL
ftr-323	44	1	the united states	GPE
ftr-323	45	1	3	CARDINAL
ftr-323	45	2	j. clifton fleming	PERSON
ftr-323	45	3	jr.	PERSON
ftr-323	45	4	robert j. peroni &	PERSON
ftr-323	45	5	stephen e. shay	PERSON
ftr-323	45	6	20	CARDINAL
ftr-323	45	7	int’l 547	PERSON
ftr-323	45	8	jan. 31, 2000	DATE
ftr-323	45	9	j. clifton fleming	PERSON
ftr-323	45	10	jr.	PERSON
ftr-323	45	11	robert j. peroni &	PERSON
ftr-323	45	12	stephen e. shay	PERSON
ftr-323	45	13	5	CARDINAL
ftr-323	45	14	fla	GPE
ftr-323	46	1	299	CARDINAL
ftr-323	46	2	2001	DATE
ftr-323	47	1	peroni & shay	ORG
ftr-323	47	2	robert j. peroni	PERSON
ftr-323	47	3	u.s.	GPE
ftr-323	47	4	51	CARDINAL
ftr-323	47	5	miami l. rev	PERSON
ftr-323	47	6	975	CARDINAL
ftr-323	47	7	986–94	DATE
ftr-323	47	8	1997	DATE
ftr-323	48	1	robert j. peroni	PERSON
ftr-323	48	2	j. clifton fleming	PERSON
ftr-323	48	3	jr.	PERSON
ftr-323	48	4	stephen e. shay	PERSON
ftr-323	48	5	u.s.	GPE
ftr-323	48	6	52	CARDINAL
ftr-323	48	7	smu	ORG
ftr-323	48	8	l. rev	PERSON
ftr-323	48	9	455	CARDINAL
ftr-323	48	10	1999	DATE
ftr-323	49	1	fleming & shay	ORG
ftr-323	50	1	2011	DATE
ftr-323	50	2	s. 727	PERSON
ftr-323	50	3	112th	CARDINAL
ftr-323	50	4	1st	DATE
ftr-323	52	1	2011	DATE
ftr-323	53	1	reuven s. avi-yonah	PERSON
ftr-323	53	2	79	CARDINAL
ftr-323	53	3	1775	DATE
ftr-323	53	4	june 29, 1998	DATE
ftr-323	53	5	jane g. gravelle	PERSON
ftr-323	53	6	65	CARDINAL
ftr-323	53	7	323	CARDINAL
ftr-323	53	8	2012	DATE
ftr-323	53	9	robert a. green	PERSON
ftr-323	53	10	79	CARDINAL
ftr-323	53	11	cornell l. rev	PERSON
ftr-323	53	12	18 (1993	DATE
ftr-323	53	13	jeffrey m. kadet	PERSON
ftr-323	53	14	u.s.	GPE
ftr-323	53	15	400	CARDINAL
ftr-323	53	16	florida	GPE
ftr-323	54	1	13:8	CARDINAL
ftr-323	54	2	u.s.	GPE
ftr-323	54	3	congress	ORG
ftr-323	56	1	u.s.	GPE
ftr-323	56	2	u.s.	GPE
ftr-323	59	1	u.s.	GPE
ftr-323	60	1	u.s.	GPE
ftr-323	60	2	u.s.	GPE
ftr-323	61	1	vi	PERSON
ftr-323	61	2	65	CARDINAL
ftr-323	61	3	int’l 363	PRODUCT
ftr-323	61	4	jan. 30, 2012	DATE
ftr-323	61	5	edward d. kleinbard	PERSON
ftr-323	61	6	65	CARDINAL
ftr-323	61	7	99	CARDINAL
ftr-323	61	8	101	DATE
ftr-323	61	9	152	CARDINAL
ftr-323	61	10	2011	DATE
ftr-323	62	1	edward d. kleinbard	PERSON
ftr-323	62	2	114	CARDINAL
ftr-323	62	3	547	CARDINAL
ftr-323	62	4	feb. 5, 2007	DATE
ftr-323	62	5	kimberly a. clausing	PERSON
ftr-323	62	6	136	CARDINAL
ftr-323	62	7	281	CARDINAL
ftr-323	62	8	july 16, 2012	DATE
ftr-323	63	1	u.s.	GPE
ftr-323	63	2	about 800,000	CARDINAL
ftr-323	63	3	u.s.	GPE
ftr-323	64	1	the united states	GPE
ftr-323	64	2	david l. cameron & philip f. postlewaite	PERSON
ftr-323	64	3	30	CARDINAL
ftr-323	64	4	j. int’l l. &	ORG
ftr-323	65	1	565	CARDINAL
ftr-323	65	2	2010	DATE
ftr-323	65	3	robert h. dilworth	PERSON
ftr-323	65	4	the united states	GPE
ftr-323	65	5	30	CARDINAL
ftr-323	65	6	j. int’l l. &	ORG
ftr-323	66	1	551	CARDINAL
ftr-323	66	2	2010	DATE
ftr-323	67	1	robert h. dilworth	PERSON
ftr-323	67	2	35	CARDINAL
ftr-323	67	3	sept. 2009	DATE
ftr-323	68	1	4.	CARDINAL
ftr-323	68	2	j. clifton fleming	PERSON
ftr-323	68	3	jr.	PERSON
ftr-323	68	4	robert j. peroni &	PERSON
ftr-323	68	5	stephen e. shay	PERSON
ftr-323	68	6	59	CARDINAL
ftr-323	68	7	79	DATE
ftr-323	68	8	2009	DATE
ftr-323	69	1	peroni & shay	ORG
ftr-323	69	2	5	CARDINAL
ftr-323	69	3	house	ORG
ftr-323	69	4	david camp	PERSON
ftr-323	69	5	the united states	GPE
ftr-323	70	1	michael enzi	PERSON
ftr-323	71	1	united states job	GPE
ftr-323	71	2	2012	DATE
ftr-323	71	3	s. 2091	PERSON
ftr-323	71	4	112th	CARDINAL
ftr-323	72	1	2d	DATE
ftr-323	73	1	2012	DATE
ftr-323	74	1	2012	DATE
ftr-323	74	2	treasury	ORG
ftr-323	74	3	401	CARDINAL
ftr-323	79	1	earned.10	DATE
ftr-323	79	2	6	CARDINAL
ftr-323	80	1	ilan benshalom	PERSON
ftr-323	80	2	85	CARDINAL
ftr-323	81	1	l. rev	PERSON
ftr-323	81	2	1,	PERCENT
ftr-323	81	3	75	DATE
ftr-323	81	4	2010	DATE
ftr-323	81	5	fleming, peroni & shay	ORG
ftr-323	81	6	3	CARDINAL
ftr-323	81	7	12	CARDINAL
ftr-323	83	1	diane m. ring	PERSON
ftr-323	83	2	49 va	GPE
ftr-323	84	1	j. int’l l. 155	PERSON
ftr-323	85	1	7	CARDINAL
ftr-323	85	2	third	ORDINAL
ftr-323	85	3	the united states	GPE
ftr-323	85	4	1987	DATE
ftr-323	85	5	reuven s. avi-yonah	PERSON
ftr-323	85	6	22–27	CARDINAL
ftr-323	85	7	2007	DATE
ftr-323	86	1	michael s. kirsch	PERSON
ftr-323	86	2	51	CARDINAL
ftr-323	86	3	l. rev	PERSON
ftr-323	86	4	993	CARDINAL
ftr-323	86	5	999	CARDINAL
ftr-323	86	6	2010	DATE
ftr-323	87	1	hereinafter kirsch	PERSON
ftr-323	87	2	kim brooks	PERSON
ftr-323	87	3	21	DATE
ftr-323	88	1	j. women & l. 267	ORG
ftr-323	88	2	280	DATE
ftr-323	88	3	2009	DATE
ftr-323	90	1	8	CARDINAL
ftr-323	91	1	kirsch	PERSON
ftr-323	91	2	7	CARDINAL
ftr-323	91	3	1040	DATE
ftr-323	91	4	stephen e. shay	PERSON
ftr-323	91	5	j. clifton fleming, jr.	PERSON
ftr-323	91	6	robert j. peroni	PERSON
ftr-323	91	7	david r. tillinghast	PERSON
ftr-323	92	1	56	CARDINAL
ftr-323	92	2	81	CARDINAL
ftr-323	92	3	88–106	DATE
ftr-323	92	4	2002	DATE
ftr-323	93	1	fleming & peroni	ORG
ftr-323	93	2	6	CARDINAL
ftr-323	93	3	12	CARDINAL
ftr-323	94	1	9	CARDINAL
ftr-323	94	2	third	ORDINAL
ftr-323	94	3	the united states	GPE
ftr-323	94	4	§§ 411–12	ORG
ftr-323	94	5	7	CARDINAL
ftr-323	94	6	27	CARDINAL
ftr-323	95	1	brooks	ORG
ftr-323	95	2	7	CARDINAL
ftr-323	95	3	280	CARDINAL
ftr-323	95	4	kirsch	ORG
ftr-323	95	5	7	CARDINAL
ftr-323	95	6	999	CARDINAL
ftr-323	95	7	10	CARDINAL
ftr-323	96	1	charles h. gustafson	PERSON
ftr-323	96	2	robert j. peroni & richard crawford pugh	PERSON
ftr-323	96	3	402	CARDINAL
ftr-323	96	4	florida	GPE
ftr-323	98	1	13:8	CARDINAL
ftr-323	99	1	35 percent	PERCENT
ftr-323	100	1	patria	GPE
ftr-323	101	1	20 percent	PERCENT
ftr-323	102	1	domco	ORG
ftr-323	102	2	55 percent	PERCENT
ftr-323	102	3	20 percent	PERCENT
ftr-323	103	1	only 35 percent	PERCENT
ftr-323	104	1	patria.11	PRODUCT
ftr-323	106	1	first	ORDINAL
ftr-323	106	2	22	CARDINAL
ftr-323	106	3	39	DATE
ftr-323	106	4	304–06	CARDINAL
ftr-323	106	5	4th	ORDINAL
ftr-323	106	6	2011	DATE
ftr-323	107	1	hereinafter gustafson	PERSON
ftr-323	107	2	peroni & pugh	ORG
ftr-323	107	3	11	CARDINAL
ftr-323	107	4	8 percent	PERCENT
ftr-323	107	5	10 percent	PERCENT
ftr-323	107	6	35 percent	PERCENT
ftr-323	107	7	5.2 percent	PERCENT
ftr-323	107	8	55 percent	PERCENT
ftr-323	107	9	patria	GPE
ftr-323	107	10	only 4.5 percent	PERCENT
ftr-323	109	1	12	CARDINAL
ftr-323	110	1	third	ORDINAL
ftr-323	110	2	the united states	GPE
ftr-323	110	3	413 cmt	QUANTITY
ftr-323	111	1	brooks	ORG
ftr-323	111	2	7	CARDINAL
ftr-323	111	3	281	CARDINAL
ftr-323	111	4	kirsch	ORG
ftr-323	111	5	7	CARDINAL
ftr-323	111	6	1001	DATE
ftr-323	111	7	lokken & kitamura	ORG
ftr-323	111	8	1	CARDINAL
ftr-323	111	9	621	CARDINAL
ftr-323	111	10	56	CARDINAL
ftr-323	112	1	259	CARDINAL
ftr-323	112	2	265–66	DATE
ftr-323	112	3	284–85	CARDINAL
ftr-323	112	4	2003	DATE
ftr-323	114	1	2012	DATE
ftr-323	114	2	treasury	ORG
ftr-323	114	3	403	CARDINAL
ftr-323	114	4	15 percent	PERCENT
ftr-323	115	1	zero	CARDINAL
ftr-323	116	1	1918	DATE
ftr-323	116	2	the united states	GPE
ftr-323	117	1	u.s.	GPE
ftr-323	117	2	13	CARDINAL
ftr-323	118	1	gustafson	PERSON
ftr-323	118	2	peroni & pugh	ORG
ftr-323	118	3	10	CARDINAL
ftr-323	118	4	307	CARDINAL
ftr-323	119	1	14	CARDINAL
ftr-323	120	1	304–05	DATE
ftr-323	120	2	307	CARDINAL
ftr-323	121	1	15	CARDINAL
ftr-323	121	2	thirty-five percent	PERCENT
ftr-323	121	3	minus twenty percent	PERCENT
ftr-323	121	4	fifteen percent	PERCENT
ftr-323	123	1	the united states	GPE
ftr-323	123	2	35 percent	PERCENT
ftr-323	123	3	the 15 percent	PERCENT
ftr-323	124	1	gustafson	PERSON
ftr-323	124	2	peroni & pugh	ORG
ftr-323	124	3	10	CARDINAL
ftr-323	124	4	407–10	CARDINAL
ftr-323	124	5	422	CARDINAL
ftr-323	125	1	16	CARDINAL
ftr-323	126	1	21–23	CARDINAL
ftr-323	126	2	305–06	CARDINAL
ftr-323	126	3	12	CARDINAL
ftr-323	126	4	284	CARDINAL
ftr-323	126	5	85	DATE
ftr-323	127	1	third	ORDINAL
ftr-323	128	1	gustafson	PERSON
ftr-323	128	2	peroni & pugh	ORG
ftr-323	128	3	10	CARDINAL
ftr-323	128	4	23	CARDINAL
ftr-323	128	5	304	CARDINAL
ftr-323	129	1	kimberly clausing & daniel shaviro	ORG
ftr-323	129	2	64	CARDINAL
ftr-323	129	3	431	CARDINAL
ftr-323	129	4	431	CARDINAL
ftr-323	131	1	17	CARDINAL
ftr-323	132	1	u.s.	GPE
ftr-323	132	2	u.s.	GPE
ftr-323	132	3	2 (2006	DATE
ftr-323	133	1	joann m. weiner	PERSON
ftr-323	133	2	eu	ORG
ftr-323	133	3	47	CARDINAL
ftr-323	133	4	int’l 322	PRODUCT
ftr-323	133	5	325	CARDINAL
ftr-323	133	6	july 23, 2007	DATE
ftr-323	134	1	404	CARDINAL
ftr-323	134	2	florida	GPE
ftr-323	136	1	13:8	CARDINAL
ftr-323	136	2	the united states	GPE
ftr-323	136	3	u.s.	GPE
ftr-323	136	4	zero	CARDINAL
ftr-323	136	5	18	CARDINAL
ftr-323	137	1	the united states	GPE
ftr-323	137	2	japan	GPE
ftr-323	137	3	the united kingdom	GPE
ftr-323	138	1	robin d. beran	PERSON
ftr-323	138	2	david hartnett	PERSON
ftr-323	138	3	anneli collins & jonathan stuart-smith	ORG
ftr-323	138	4	2	CARDINAL
ftr-323	138	5	88	CARDINAL
ftr-323	138	6	37	CARDINAL
ftr-323	138	7	june 2010	DATE
ftr-323	138	8	jim carr	PERSON
ftr-323	138	9	jason hoerner & adrian martinez	ORG
ftr-323	138	10	japan	GPE
ftr-323	138	11	u.k.	GPE
ftr-323	138	12	u.s.	GPE
ftr-323	138	13	38	CARDINAL
ftr-323	139	1	int’l j. 319	PERSON
ftr-323	139	2	2009	DATE
ftr-323	140	1	the united states	GPE
ftr-323	141	1	the united kingdom	GPE
ftr-323	141	2	the european union	ORG
ftr-323	141	3	the london stock exchange	ORG
ftr-323	141	4	the united kingdom	GPE
ftr-323	141	5	the united kingdom’s	GPE
ftr-323	141	6	the united states	GPE
ftr-323	142	1	the united states	GPE
ftr-323	143	1	stephen e. shay	PERSON
ftr-323	143	2	88	CARDINAL
ftr-323	143	3	49	DATE
ftr-323	143	4	49-51	PERCENT
ftr-323	143	5	june 2010	DATE
ftr-323	144	1	19	CARDINAL
ftr-323	144	2	june 21, 2010	DATE
ftr-323	145	1	mihir a. desai & james r. hines	PERSON
ftr-323	145	2	jr.	PERSON
ftr-323	145	3	57	CARDINAL
ftr-323	145	4	2004	DATE
ftr-323	145	5	foster &	ORG
ftr-323	145	6	curtis s. dubay	PERSON
ftr-323	145	7	obama international tax plan	ORG
ftr-323	146	1	apr. 5, 2009	DATE
ftr-323	146	2	http://www.heritage.org/research/reports/2009/05/obama-international-tax-planwould-weaken-global-competitiveness	NORP
ftr-323	147	1	u.s.	GPE
ftr-323	147	2	u.s.	GPE
ftr-323	147	3	u.s. multinational corporations	ORG
ftr-323	148	1	peroni & shay	ORG
ftr-323	148	2	4	CARDINAL
ftr-323	148	3	national foreign trade council, inc.	ORG
ftr-323	148	4	27	CARDINAL
ftr-323	148	5	int’l 687	PRODUCT
ftr-323	148	6	aug. 5, 2002	DATE
ftr-323	149	1	council, inc.	ORG
ftr-323	149	2	20	CARDINAL
ftr-323	149	3	peroni & shay	ORG
ftr-323	149	4	4	CARDINAL
ftr-323	149	5	2012	DATE
ftr-323	149	6	treasury	ORG
ftr-323	149	7	405	CARDINAL
ftr-323	149	8	states.21	NORP
ftr-323	149	9	u.s.	GPE
ftr-323	149	10	u.s.	GPE
ftr-323	149	11	u.s.	GPE
ftr-323	150	1	zero	CARDINAL
ftr-323	151	1	the u.s. congress	ORG
ftr-323	151	2	the united states	GPE
ftr-323	152	1	21	CARDINAL
ftr-323	153	1	j. clifton fleming	PERSON
ftr-323	153	2	jr.	PERSON
ftr-323	153	3	robert j. peroni	PERSON
ftr-323	153	4	u.s.	GPE
ftr-323	153	5	109	CARDINAL
ftr-323	153	6	1557	DATE
ftr-323	153	7	dec. 19, 2005	DATE
ftr-323	154	1	hereinafter fleming & peroni	ORG
ftr-323	154	2	fleming, peroni & shay	ORG
ftr-323	154	3	3	CARDINAL
ftr-323	154	4	peroni, fleming & shay	ORG
ftr-323	154	5	3	CARDINAL
ftr-323	154	6	j. clifton fleming, jr.	PERSON
ftr-323	154	7	robert j. peroni &	PERSON
ftr-323	154	8	stephen e. shay	PERSON
ftr-323	154	9	125	CARDINAL
ftr-323	154	10	1079	DATE
ftr-323	154	11	dec. 7, 2009	DATE
ftr-323	155	1	peroni & shay	ORG
ftr-323	155	2	j. clifton fleming	PERSON
ftr-323	155	3	jr.	PERSON
ftr-323	155	4	robert j. peroni &	PERSON
ftr-323	155	5	stephen e. shay	PERSON
ftr-323	155	6	the united states	GPE
ftr-323	155	7	3	CARDINAL
ftr-323	155	8	35 (2008	DATE
ftr-323	156	1	peroni & shay	ORG
ftr-323	156	2	the united states	GPE
ftr-323	156	3	samuel c. thompson	PERSON
ftr-323	156	4	jr.	PERSON
ftr-323	156	5	obama	PERSON
ftr-323	156	6	123	CARDINAL
ftr-323	156	7	738	CARDINAL
ftr-323	156	8	may 11, 2009	DATE
ftr-323	157	1	hereinafter thompson	PERSON
ftr-323	157	2	obama	ORG
ftr-323	158	1	22	CARDINAL
ftr-323	159	1	peroni & shay	ORG
ftr-323	159	2	4	CARDINAL
ftr-323	159	3	23	CARDINAL
ftr-323	161	1	ways & means	ORG
ftr-323	161	2	pamela f. olson	PERSON
ftr-323	161	3	peter merrill	PERSON
ftr-323	161	4	michael mundaca	PERSON
ftr-323	161	5	michael reilly & jaime	PERSON
ftr-323	161	6	6	CARDINAL
ftr-323	162	1	90	CARDINAL
ftr-323	162	2	55	CARDINAL
ftr-323	162	3	65	CARDINAL
ftr-323	162	4	june 2012	DATE
ftr-323	163	1	merrill	ORG
ftr-323	163	2	mundaca	GPE
ftr-323	163	3	randall jackson	PERSON
ftr-323	163	4	126	CARDINAL
ftr-323	163	5	1045	CARDINAL
ftr-323	163	6	mar. 1, 2010	DATE
ftr-323	163	7	19	CARDINAL
ftr-323	163	8	17	CARDINAL
ftr-323	164	1	24	CARDINAL
ftr-323	165	1	john m. samuels	PERSON
ftr-323	165	2	american	NORP
ftr-323	165	3	123	CARDINAL
ftr-323	165	4	1593	DATE
ftr-323	165	5	june 29, 2009	DATE
ftr-323	166	1	american	NORP
ftr-323	166	2	406	CARDINAL
ftr-323	166	3	florida	GPE
ftr-323	167	1	13:8	CARDINAL
ftr-323	167	2	u.s.	GPE
ftr-323	168	1	a. dimensions	PERSON
ftr-323	168	2	u.s.	GPE
ftr-323	169	1	annual	DATE
ftr-323	170	1	u.s.	GPE
ftr-323	170	2	two	CARDINAL
ftr-323	170	3	the united states	GPE
ftr-323	170	4	u.s.	GPE
ftr-323	171	1	cbo	ORG
ftr-323	171	2	congress	ORG
ftr-323	171	3	the past decade	DATE
ftr-323	171	4	more than 90 percent	PERCENT
ftr-323	171	5	2022	CARDINAL
ftr-323	171	6	almost 200 percent	PERCENT
ftr-323	171	7	2037,26	CARDINAL
ftr-323	171	8	cbo	PERSON
ftr-323	173	1	25	CARDINAL
ftr-323	174	1	cong.	ORG
ftr-323	175	1	2012	DATE
ftr-323	175	2	june 2012	DATE
ftr-323	176	1	cbo 2012	PERSON
ftr-323	176	2	1	CARDINAL
ftr-323	176	3	10–11	CARDINAL
ftr-323	176	4	alan j. auerbach & william g. gale	PERSON
ftr-323	176	5	63	CARDINAL
ftr-323	176	6	nat’l	NORP
ftr-323	176	7	2010	DATE
ftr-323	177	1	hereinafter auerbach & gale	ORG
ftr-323	177	2	alan j. auerbach & william g. gale	PERSON
ftr-323	177	3	136	CARDINAL
ftr-323	177	4	1597	CARDINAL
ftr-323	177	5	sept. 24, 2012	DATE
ftr-323	177	6	edward d. kleinbard	PERSON
ftr-323	177	7	133	CARDINAL
ftr-323	177	8	1105	DATE
ftr-323	177	9	nov. 28, 2011	DATE
ftr-323	178	1	stephen e. shay	PERSON
ftr-323	178	2	u.s.	GPE
ftr-323	179	1	int’l tax’n	NORP
ftr-323	179	2	2012	DATE
ftr-323	179	3	229	CARDINAL
ftr-323	179	4	george k. yin	PERSON
ftr-323	179	5	bush	PERSON
ftr-323	179	6	123	CARDINAL
ftr-323	179	7	117	CARDINAL
ftr-323	179	8	6, 2009	DATE
ftr-323	180	1	bush	PERSON
ftr-323	181	1	the united states	GPE
ftr-323	181	2	neil h. buchanan	PERSON
ftr-323	181	3	31 va	FAC
ftr-323	183	1	75 (2011	DATE
ftr-323	184	1	hereinafter buchanan	PERSON
ftr-323	185	1	26	CARDINAL
ftr-323	186	1	cbo 2012	ORG
ftr-323	186	2	25	CARDINAL
ftr-323	186	3	11	CARDINAL
ftr-323	186	4	19	DATE
ftr-323	188	1	alan j. auerbach & william g. gale	PERSON
ftr-323	188	2	132	CARDINAL
ftr-323	188	3	375	CARDINAL
ftr-323	188	4	376	CARDINAL
ftr-323	188	5	july 25, 2011	DATE
ftr-323	189	1	2012	DATE
ftr-323	189	2	treasury	ORG
ftr-323	189	3	407	CARDINAL
ftr-323	190	1	u.s.	GPE
ftr-323	190	2	70 percent	PERCENT
ftr-323	190	3	only one	CARDINAL
ftr-323	190	4	1943-1951	DATE
ftr-323	190	5	the united states	GPE
ftr-323	190	6	cbo	PERSON
ftr-323	190	7	the united states	GPE
ftr-323	191	1	the united states	GPE
ftr-323	191	2	the united states	GPE
ftr-323	192	1	u.s.	GPE
ftr-323	192	2	u.s.	GPE
ftr-323	192	3	u.s.	GPE
ftr-323	192	4	u.s.	GPE
ftr-323	193	1	u.s.	GPE
ftr-323	194	1	two	CARDINAL
ftr-323	194	2	the least the 1980s	DATE
ftr-323	195	1	recent years	DATE
ftr-323	196	1	first	ORDINAL
ftr-323	197	1	second	ORDINAL
ftr-323	198	1	u.s.	GPE
ftr-323	198	2	2013	DATE
ftr-323	199	1	cbo	PERSON
ftr-323	200	1	cong.	ORG
ftr-323	201	1	fiscal years 2012	DATE
ftr-323	201	2	2022	CARDINAL
ftr-323	201	3	32	DATE
ftr-323	201	4	35	DATE
ftr-323	201	5	aug. 2012	DATE
ftr-323	203	1	27	CARDINAL
ftr-323	204	1	cbo 2012	PERSON
ftr-323	204	2	25	CARDINAL
ftr-323	204	3	5	CARDINAL
ftr-323	204	4	28	CARDINAL
ftr-323	205	1	19. 29	DATE
ftr-323	206	1	43–44.	DATE
ftr-323	207	1	30	CARDINAL
ftr-323	208	1	44	DATE
ftr-323	210	1	43	DATE
ftr-323	211	1	408	CARDINAL
ftr-323	211	2	florida	GPE
ftr-323	213	1	13:8	CARDINAL
ftr-323	213	2	several decades	DATE
ftr-323	213	3	the 1980s	DATE
ftr-323	214	1	third	ORDINAL
ftr-323	214	2	u.s.	GPE
ftr-323	214	3	the united states	GPE
ftr-323	214	4	1980	DATE
ftr-323	215	1	fourth	ORDINAL
ftr-323	215	2	u.s.	GPE
ftr-323	215	3	the united states	GPE
ftr-323	216	1	congress	ORG
ftr-323	216	2	u.s.	GPE
ftr-323	216	3	cuts.33 b.	PERSON
ftr-323	216	4	u.s.	GPE
ftr-323	216	5	u.s.	GPE
ftr-323	216	6	approximately 10 percent	PERCENT
ftr-323	217	1	u.s.	GPE
ftr-323	217	2	u.s.	GPE
ftr-323	218	1	u.s.	GPE
ftr-323	219	1	patria 32	ORG
ftr-323	220	1	auerbach & gale	ORG
ftr-323	220	2	supra	PERSON
ftr-323	220	3	26	CARDINAL
ftr-323	220	4	375	CARDINAL
ftr-323	221	1	buchanan	PERSON
ftr-323	221	2	25	CARDINAL
ftr-323	221	3	33	CARDINAL
ftr-323	222	1	rosanne altshuler	PERSON
ftr-323	222	2	katherine lim &	ORG
ftr-323	222	3	roberton williams	PERSON
ftr-323	222	4	63	CARDINAL
ftr-323	222	5	nat’l	NORP
ftr-323	222	6	331	CARDINAL
ftr-323	222	7	332	CARDINAL
ftr-323	222	8	2010	DATE
ftr-323	222	9	martin a. sullivan	PERSON
ftr-323	222	10	127	CARDINAL
ftr-323	222	11	369	CARDINAL
ftr-323	222	12	370–71	CARDINAL
ftr-323	222	13	26, 2010	DATE
ftr-323	222	14	bush	PERSON
ftr-323	222	15	25	CARDINAL
ftr-323	222	16	118–19	CARDINAL
ftr-323	222	17	auerbach & gale	ORG
ftr-323	222	18	25	CARDINAL
ftr-323	222	19	554	CARDINAL
ftr-323	222	20	25	CARDINAL
ftr-323	222	21	1110	DATE
ftr-323	222	22	the coming decade	DATE
ftr-323	222	23	zero	CARDINAL
ftr-323	223	1	34	CARDINAL
ftr-323	224	1	supra	PERSON
ftr-323	224	2	33	CARDINAL
ftr-323	224	3	35	CARDINAL
ftr-323	225	1	3	CARDINAL
ftr-323	225	2	283	CARDINAL
ftr-323	226	1	today	DATE
ftr-323	227	1	bush	PERSON
ftr-323	227	2	25	CARDINAL
ftr-323	227	3	2012	DATE
ftr-323	227	4	treasury	ORG
ftr-323	227	5	409	CARDINAL
ftr-323	227	6	35 percent	PERCENT
ftr-323	227	7	20 percent	PERCENT
ftr-323	228	1	15 percent	PERCENT
ftr-323	228	2	35 percent	PERCENT
ftr-323	228	3	20 percent	PERCENT
ftr-323	228	4	15 percent	PERCENT
ftr-323	229	1	the 15 percent	PERCENT
ftr-323	230	1	u.s.	GPE
ftr-323	231	1	the united states	GPE
ftr-323	231	2	u.s.	GPE
ftr-323	231	3	$21.5 billion	MONEY
ftr-323	231	4	fiscal year 2011	DATE
ftr-323	231	5	$97.7 billion	MONEY
ftr-323	231	6	the fiscal years 2011-2015	DATE
ftr-323	231	7	36	CARDINAL
ftr-323	232	1	u.s.	GPE
ftr-323	232	2	the united states	GPE
ftr-323	233	1	37	CARDINAL
ftr-323	234	1	fleming, peroni & shay	ORG
ftr-323	234	2	4	CARDINAL
ftr-323	235	1	the united states	GPE
ftr-323	235	2	u.s.	GPE
ftr-323	236	1	u.s.	GPE
ftr-323	237	1	u.s.	GPE
ftr-323	238	1	alvin warren	PERSON
ftr-323	239	1	the united states	GPE
ftr-323	239	2	section 956	LAW
ftr-323	240	1	carl levin	PERSON
ftr-323	240	2	tom coburn	PERSON
ftr-323	240	3	u.s.	GPE
ftr-323	240	4	25	CARDINAL
ftr-323	240	5	sept. 20, 2012	DATE
ftr-323	240	6	hewlett-packard	ORG
ftr-323	240	7	paul w. oosterhuis	PERSON
ftr-323	240	8	daniel m. mccall	PERSON
ftr-323	241	1	88	CARDINAL
ftr-323	241	2	41	CARDINAL
ftr-323	241	3	44–48	CARDINAL
ftr-323	241	4	mar. 2010	DATE
ftr-323	241	5	irs	ORG
ftr-323	242	1	38	CARDINAL
ftr-323	243	1	2d	CARDINAL
ftr-323	243	2	fiscal years 2011-2015	DATE
ftr-323	243	3	32	DATE
ftr-323	244	1	2012	DATE
ftr-323	247	1	25	CARDINAL
ftr-323	247	2	http://www.hsgac.senate.gov/download/?id=7b9717af-592f-48be-815b-fd8d38a71663	WORK_OF_ART
ftr-323	247	3	410	CARDINAL
ftr-323	247	4	florida	GPE
ftr-323	249	1	13:8	CARDINAL
ftr-323	249	2	the united states	GPE
ftr-323	250	1	one	CARDINAL
ftr-323	250	2	u.s.	GPE
ftr-323	252	1	zero	CARDINAL
ftr-323	252	2	u.s.	GPE
ftr-323	252	3	u.s.	GPE
ftr-323	252	4	u.s.	GPE
ftr-323	252	5	the u.s. treasury	ORG
ftr-323	252	6	2005	DATE
ftr-323	253	1	3 (2011	DATE
ftr-323	254	1	39	CARDINAL
ftr-323	255	1	fleming, peroni & shay	ORG
ftr-323	255	2	4	CARDINAL
ftr-323	256	1	section 954(h	LAW
ftr-323	256	2	section 954(c)(6	LAW
ftr-323	256	3	1996	DATE
ftr-323	256	4	2007-13, 2007-1	DATE
ftr-323	256	5	410	CARDINAL
ftr-323	256	6	2008	DATE
ftr-323	257	1	40	CARDINAL
ftr-323	259	1	187	CARDINAL
ftr-323	259	2	mar. 2011	DATE
ftr-323	259	3	$76.2 billion	MONEY
ftr-323	259	4	2012-2021	DATE
ftr-323	259	5	u.s. dep’t	GPE
ftr-323	259	6	u.s.	GPE
ftr-323	259	7	the 21st century	DATE
ftr-323	259	8	58	DATE
ftr-323	259	9	2007	DATE
ftr-323	260	1	u.s.	GPE
ftr-323	260	2	20	CARDINAL
ftr-323	260	3	approximately $40 billion	MONEY
ftr-323	260	4	10 years	DATE
ftr-323	260	5	rosanne altshuler & harry grubert	ORG
ftr-323	261	1	u.s.	GPE
ftr-323	261	2	54	CARDINAL
ftr-323	261	3	798	CARDINAL
ftr-323	261	4	2001	DATE
ftr-323	262	1	harry grubert	PERSON
ftr-323	262	2	54	CARDINAL
ftr-323	262	3	811	CARDINAL
ftr-323	262	4	816	CARDINAL
ftr-323	262	5	2001	DATE
ftr-323	263	1	$9.7 billion	MONEY
ftr-323	263	2	1996	DATE
ftr-323	263	3	the united states	GPE
ftr-323	263	4	that year	DATE
ftr-323	263	5	2012	DATE
ftr-323	263	6	treasury	ORG
ftr-323	263	7	411	CARDINAL
ftr-323	263	8	u.s.	GPE
ftr-323	263	9	$54.8 billion	MONEY
ftr-323	263	10	the fiscal years 2005-2014	DATE
ftr-323	263	11	u.s.	GPE
ftr-323	263	12	d.	NORP
ftr-323	263	13	u.s.	GPE
ftr-323	264	1	the united states	GPE
ftr-323	264	2	the united states	GPE
ftr-323	265	1	congress	ORG
ftr-323	265	2	d. kleinbard	PERSON
ftr-323	265	3	11	CARDINAL
ftr-323	265	4	fla	GPE
ftr-323	266	1	699	CARDINAL
ftr-323	266	2	722–23	CARDINAL
ftr-323	266	3	2011	DATE
ftr-323	267	1	the united states	GPE
ftr-323	267	2	approximately $6.6 billion	MONEY
ftr-323	267	3	2004	DATE
ftr-323	267	4	u.s.	GPE
ftr-323	268	1	41	CARDINAL
ftr-323	270	1	189–96	CARDINAL
ftr-323	270	2	2005	DATE
ftr-323	272	1	427	CARDINAL
ftr-323	273	1	42	CARDINAL
ftr-323	275	1	90	CARDINAL
ftr-323	275	2	aug. 2010	DATE
ftr-323	275	3	approximately $130 billion	MONEY
ftr-323	275	4	10-year	DATE
ftr-323	276	1	43	CARDINAL
ftr-323	277	1	u.s.	GPE
ftr-323	278	1	fleming & peroni	ORG
ftr-323	278	2	21	CARDINAL
ftr-323	278	3	fleming, peroni & shay	ORG
ftr-323	278	4	3	CARDINAL
ftr-323	278	5	fleming, & shay	ORG
ftr-323	278	6	3	CARDINAL
ftr-323	278	7	fleming, peroni & shay	ORG
ftr-323	278	8	the united states	GPE
ftr-323	278	9	21	CARDINAL
ftr-323	278	10	fleming, peroni & shay	ORG
ftr-323	278	11	21	CARDINAL
ftr-323	278	12	fleming, peroni & shay	ORG
ftr-323	278	13	4	CARDINAL
ftr-323	278	14	samuel c. thompson	PERSON
ftr-323	278	15	jr.	PERSON
ftr-323	278	16	53	CARDINAL
ftr-323	280	1	337	CARDINAL
ftr-323	280	2	2010	DATE
ftr-323	280	3	thompson	ORG
ftr-323	280	4	obama	PERSON
ftr-323	281	1	21	CARDINAL
ftr-323	283	1	412	CARDINAL
ftr-323	283	2	florida	GPE
ftr-323	284	1	13:8	CARDINAL
ftr-323	286	1	residents.46	PRODUCT
ftr-323	286	2	zero	CARDINAL
ftr-323	288	1	u.s.	GPE
ftr-323	289	1	44	DATE
ftr-323	289	2	j. clifton fleming	PERSON
ftr-323	289	3	jr.	ORG
ftr-323	289	4	robert j. peroni	PERSON
ftr-323	289	5	27	CARDINAL
ftr-323	289	6	437	CARDINAL
ftr-323	289	7	525	CARDINAL
ftr-323	289	8	28	CARDINAL
ftr-323	290	1	hereinafter fleming & peroni	ORG
ftr-323	291	1	45	CARDINAL
ftr-323	292	1	supra	PERSON
ftr-323	293	1	46	CARDINAL
ftr-323	294	1	fleming, peroni & shay	ORG
ftr-323	294	2	3	CARDINAL
ftr-323	295	1	47	DATE
ftr-323	296	1	fleming & peroni	ORG
ftr-323	296	2	44	DATE
ftr-323	296	3	lokken & kitamura	ORG
ftr-323	296	4	1	CARDINAL
ftr-323	296	5	630	CARDINAL
ftr-323	296	6	u.s.	GPE
ftr-323	296	7	zero	CARDINAL
ftr-323	297	1	u.s.	GPE
ftr-323	298	1	less than zero	CARDINAL
ftr-323	299	1	2012	DATE
ftr-323	299	2	treasury	ORG
ftr-323	299	3	413 vi	QUANTITY
ftr-323	305	1	1	CARDINAL
ftr-323	305	2	usco	GPE
ftr-323	305	3	u.s.	GPE
ftr-323	305	4	u.s.	GPE
ftr-323	305	5	35 percent	PERCENT
ftr-323	306	1	usco	ORG
ftr-323	306	2	100 percent	PERCENT
ftr-323	307	1	year 1	DATE
ftr-323	307	2	$1 million	MONEY
ftr-323	307	3	usco	GPE
ftr-323	307	4	year end	DATE
ftr-323	308	1	the united states	GPE
ftr-323	309	1	up to	CARDINAL
ftr-323	309	2	35	CARDINAL
ftr-323	309	3	u.s.	GPE
ftr-323	310	1	the united states	GPE
ftr-323	310	2	usco	GPE
ftr-323	311	1	$1 million	MONEY
ftr-323	311	2	1 percent	PERCENT
ftr-323	312	1	the united states	GPE
ftr-323	312	2	section 902	LAW
ftr-323	314	1	u.s.	GPE
ftr-323	316	1	jcx-33	NORP
ftr-323	316	2	u.s.	GPE
ftr-323	316	3	8 (2011	DATE
ftr-323	318	1	49	CARDINAL
ftr-323	319	1	u.s.	GPE
ftr-323	319	2	414	CARDINAL
ftr-323	319	3	florida	GPE
ftr-323	320	1	13:8	CARDINAL
ftr-323	320	2	the united states	GPE
ftr-323	320	3	$1 million	MONEY
ftr-323	320	4	usco	GPE
ftr-323	320	5	u.s.	GPE
ftr-323	320	6	as much as 34 percentage points	PERCENT
ftr-323	320	7	u.s.	GPE
ftr-323	324	1	48	DATE
ftr-323	324	2	8	CARDINAL
ftr-323	325	1	one	CARDINAL
ftr-323	327	1	50	CARDINAL
ftr-323	328	1	two	CARDINAL
ftr-323	329	1	lokken & kitamura	ORG
ftr-323	329	2	1	CARDINAL
ftr-323	329	3	646	CARDINAL
ftr-323	329	4	48	DATE
ftr-323	329	5	8	CARDINAL
ftr-323	330	1	u.s.	GPE
ftr-323	330	2	38	CARDINAL
ftr-323	331	1	u.s. dep’t	GPE
ftr-323	331	2	42–43	CARDINAL
ftr-323	331	3	1993	DATE
ftr-323	332	1	u.s.	GPE
ftr-323	332	2	hugh j. ault & brian j. arnold	ORG
ftr-323	332	3	467	CARDINAL
ftr-323	332	4	3d	CARDINAL
ftr-323	332	5	2010	DATE
ftr-323	333	1	hereinafter ault & arnold	ORG
ftr-323	333	2	michael j. graetz	PERSON
ftr-323	333	3	david	PERSON
ftr-323	333	4	54	CARDINAL
ftr-323	333	5	261	CARDINAL
ftr-323	333	6	330–31	DATE
ftr-323	333	7	2001	DATE
ftr-323	334	1	michael j. graetz & paul w. oosterhuis	PERSON
ftr-323	334	2	u.s.	GPE
ftr-323	334	3	54	CARDINAL
ftr-323	334	4	771	CARDINAL
ftr-323	334	5	783	CARDINAL
ftr-323	334	6	2001	DATE
ftr-323	335	1	hereinafter graetz & oosterhuis	ORG
ftr-323	336	1	u.s.	GPE
ftr-323	338	1	1.904-6	DATE
ftr-323	339	1	an american bar association	ORG
ftr-323	340	1	u.s.	GPE
ftr-323	340	2	only one	CARDINAL
ftr-323	340	3	u.s.	GPE
ftr-323	341	1	ireland	GPE
ftr-323	341	2	irish	NORP
ftr-323	341	3	the united states	GPE
ftr-323	341	4	irish	NORP
ftr-323	341	5	2012	DATE
ftr-323	341	6	treasury	ORG
ftr-323	341	7	415	CARDINAL
ftr-323	341	8	the united states	GPE
ftr-323	341	9	35 percent	PERCENT
ftr-323	341	10	$1 million	MONEY
ftr-323	341	11	usco	GPE
ftr-323	342	1	u.s.	GPE
ftr-323	342	2	u.s.	GPE
ftr-323	342	3	u.s. levy.52	ORG
ftr-323	342	4	1 percent	PERCENT
ftr-323	342	5	up to 34	CARDINAL
ftr-323	342	6	u.s.	GPE
ftr-323	342	7	35 percent	PERCENT
ftr-323	342	8	1 percent	PERCENT
ftr-323	342	9	u.s.	GPE
ftr-323	346	1	section 954(b)(4	LAW
ftr-323	346	2	u.s.	GPE
ftr-323	346	3	u.s.	GPE
ftr-323	346	4	12.5%	PERCENT
ftr-323	346	5	u.s.	GPE
ftr-323	347	1	aba	PERSON
ftr-323	347	2	sec	ORG
ftr-323	347	3	task force	ORG
ftr-323	347	4	59	CARDINAL
ftr-323	348	1	649	CARDINAL
ftr-323	348	2	723	CARDINAL
ftr-323	348	3	2006	DATE
ftr-323	349	1	sec	ORG
ftr-323	349	2	fleming & peroni	ORG
ftr-323	349	3	21	CARDINAL
ftr-323	349	4	1566	DATE
ftr-323	349	5	george k. yin	PERSON
ftr-323	349	6	u.s.	GPE
ftr-323	349	7	118	CARDINAL
ftr-323	349	8	173	CARDINAL
ftr-323	349	9	180	CARDINAL
ftr-323	349	10	jan. 7, 2008	DATE
ftr-323	350	1	51	CARDINAL
ftr-323	350	2	48	DATE
ftr-323	350	3	8	CARDINAL
ftr-323	350	4	ault & arnold	ORG
ftr-323	350	5	50	CARDINAL
ftr-323	350	6	467	CARDINAL
ftr-323	350	7	52	DATE
ftr-323	351	1	thirty-five percent	PERCENT
ftr-323	351	2	u.s.	GPE
ftr-323	351	3	35 percent	PERCENT
ftr-323	351	4	zero	CARDINAL
ftr-323	351	5	u.s.	GPE
ftr-323	352	1	53	CARDINAL
ftr-323	353	1	the 1 percent	PERCENT
ftr-323	353	2	u.s.	GPE
ftr-323	353	3	1 percent	PERCENT
ftr-323	353	4	34 percent	PERCENT
ftr-323	353	5	u.s.	GPE
ftr-323	354	1	54	DATE
ftr-323	355	1	u.s.	GPE
ftr-323	355	2	u.s.	GPE
ftr-323	355	3	u.s.	GPE
ftr-323	357	1	416	CARDINAL
ftr-323	357	2	florida	GPE
ftr-323	358	1	13:8	CARDINAL
ftr-323	358	2	greater than 90 percent	PERCENT
ftr-323	358	3	11.”55	DATE
ftr-323	358	4	31.5	CARDINAL
ftr-323	358	5	u.s.	GPE
ftr-323	358	6	greater than 90 percent	PERCENT
ftr-323	358	7	u.s.	GPE
ftr-323	359	1	the american law institute	ORG
ftr-323	359	2	ali	PERSON
ftr-323	359	3	less than 50 percent	PERCENT
ftr-323	359	4	perhaps 66 2/3 percent	PERCENT
ftr-323	359	5	u.s.	GPE
ftr-323	359	6	the u.s foreign tax credit system.57	ORG
ftr-323	359	7	66 2/3 percent	PERCENT
ftr-323	359	8	50 percent	PERCENT
ftr-323	359	9	u.s.	GPE
ftr-323	360	1	23 percent	PERCENT
ftr-323	360	2	17.5 percent	PERCENT
ftr-323	360	3	u.s.	GPE
ftr-323	360	4	35 percent	PERCENT
ftr-323	361	1	two	CARDINAL
ftr-323	361	2	u.s.	GPE
ftr-323	361	3	2001	DATE
ftr-323	361	4	greater than 75 percent	PERCENT
ftr-323	361	5	u.s.	GPE
ftr-323	361	6	26 1/4 percent	PERCENT
ftr-323	361	7	u.s.	GPE
ftr-323	361	8	u.s.	GPE
ftr-323	361	9	35 percent	PERCENT
ftr-323	361	10	at least 20	CARDINAL
ftr-323	361	11	october 2011	DATE
ftr-323	361	12	u.s.	GPE
ftr-323	361	13	house of representatives committee	ORG
ftr-323	361	14	u.s.	GPE
ftr-323	363	1	55	CARDINAL
ftr-323	365	1	56	CARDINAL
ftr-323	365	2	thirty-five percent	PERCENT
ftr-323	365	3	ninety percent	PERCENT
ftr-323	365	4	thirty-one	CARDINAL
ftr-323	366	1	57	DATE
ftr-323	367	1	american law institute	ORG
ftr-323	367	2	united states	GPE
ftr-323	367	3	328–29	CARDINAL
ftr-323	367	4	1987	DATE
ftr-323	368	1	hereinafter ali	PERSON
ftr-323	369	1	ali	PERSON
ftr-323	370	1	329–32	CARDINAL
ftr-323	371	1	62–70	CARDINAL
ftr-323	372	1	58	CARDINAL
ftr-323	373	1	graetz & oosterhuis	ORG
ftr-323	373	2	50	CARDINAL
ftr-323	373	3	783	CARDINAL
ftr-323	374	1	59	CARDINAL
ftr-323	375	1	robert c. pozen	PERSON
ftr-323	375	2	two	CARDINAL
ftr-323	375	3	u.s.	GPE
ftr-323	375	4	63	CARDINAL
ftr-323	375	5	int’l 951	PRODUCT
ftr-323	375	6	952	CARDINAL
ftr-323	375	7	sept. 26, 2011	DATE
ftr-323	376	1	2012	DATE
ftr-323	376	2	treasury	ORG
ftr-323	376	3	417	CARDINAL
ftr-323	376	4	10 percent	PERCENT
ftr-323	376	5	irish	NORP
ftr-323	376	6	12.5 percent	PERCENT
ftr-323	376	7	10 percent	PERCENT
ftr-323	376	8	u.s.-owned	NORP
ftr-323	376	9	irish	NORP
ftr-323	376	10	irish	NORP
ftr-323	376	11	the united states	GPE
ftr-323	376	12	60	CARDINAL
ftr-323	378	1	ways & means	ORG
ftr-323	378	2	33–34	CARDINAL
ftr-323	378	3	2011	DATE
ftr-323	381	1	at least 10 percent	PERCENT
ftr-323	382	1	10 percent	PERCENT
ftr-323	384	1	ways & means	ORG
ftr-323	384	2	2011	DATE
ftr-323	386	1	philip d. morrison	PERSON
ftr-323	386	2	41	CARDINAL
ftr-323	387	1	int’l j. 90, 90 (	ORG
ftr-323	387	2	2012	DATE
ftr-323	387	3	the united states	GPE
ftr-323	387	4	10%	PERCENT
ftr-323	387	5	david g. noren	PERSON
ftr-323	387	6	41	CARDINAL
ftr-323	388	1	int’l j. 167	ORG
ftr-323	388	2	173	CARDINAL
ftr-323	388	3	2012	DATE
ftr-323	388	4	10%	PERCENT
ftr-323	389	1	mike enzi	PERSON
ftr-323	389	2	less than 50 percent	PERCENT
ftr-323	389	3	u.s.	GPE
ftr-323	389	4	17.5 percent	PERCENT
ftr-323	389	5	50 percent	PERCENT
ftr-323	389	6	35 percent	PERCENT
ftr-323	389	7	17.5 percent	PERCENT
ftr-323	390	1	s. 2091	PERSON
ftr-323	390	2	112th	CARDINAL
ftr-323	390	3	2d	DATE
ftr-323	391	1	2012	DATE
ftr-323	392	1	61	CARDINAL
ftr-323	393	1	ireland	GPE
ftr-323	393	2	12.5 percent	PERCENT
ftr-323	393	3	10 percent	PERCENT
ftr-323	394	1	jesse drucker	PERSON
ftr-323	394	2	2.4%	PERCENT
ftr-323	394	3	$60 billion	MONEY
ftr-323	394	4	bloomberg	ORG
ftr-323	394	5	oct. 21, 2010	DATE
ftr-323	395	1	microsoft	ORG
ftr-323	395	2	its 2011 fiscal year	DATE
ftr-323	395	3	approximately 4 percent	PERCENT
ftr-323	395	4	$15 billion	MONEY
ftr-323	395	5	puerto rico	GPE
ftr-323	395	6	ireland	GPE
ftr-323	395	7	singapore	GPE
ftr-323	396	1	stephen e. shay	PERSON
ftr-323	396	2	the u.s. senate	ORG
ftr-323	396	3	u.s.	GPE
ftr-323	396	4	sept. 20, 2012	DATE
ftr-323	397	1	418	CARDINAL
ftr-323	397	2	florida	GPE
ftr-323	399	1	13:8	CARDINAL
ftr-323	399	2	u.s.	GPE
ftr-323	400	1	u.s.	GPE
ftr-323	400	2	u.s.	GPE
ftr-323	402	1	u.s.	GPE
ftr-323	402	2	u.s.	GPE
ftr-323	403	1	u.s.	GPE
ftr-323	406	1	from year to year	DATE
ftr-323	407	1	two	CARDINAL
ftr-323	407	2	some years	DATE
ftr-323	407	3	u.s.	GPE
ftr-323	407	4	u.s.	GPE
ftr-323	408	1	some years	DATE
ftr-323	409	1	u.s.	GPE
ftr-323	410	1	section 954(b)(4	LAW
ftr-323	410	2	62	CARDINAL
ftr-323	411	1	national foreign trade council, inc.	ORG
ftr-323	411	2	19	CARDINAL
ftr-323	411	3	702	CARDINAL
ftr-323	411	4	ali	PERSON
ftr-323	411	5	57	CARDINAL
ftr-323	411	6	329–32	CARDINAL
ftr-323	412	1	2012	DATE
ftr-323	412	2	treasury	ORG
ftr-323	412	3	419	CARDINAL
ftr-323	412	4	greater than 90 percent	PERCENT
ftr-323	412	5	section 11.63	LAW
ftr-323	412	6	u.s.	GPE
ftr-323	413	1	u.s.	GPE
ftr-323	415	1	two	CARDINAL
ftr-323	416	1	first	ORDINAL
ftr-323	416	2	u.s.	GPE
ftr-323	416	3	u.s.	GPE
ftr-323	416	4	u.s.	GPE
ftr-323	416	5	u.s.	GPE
ftr-323	416	6	treasury	ORG
ftr-323	417	1	second	ORDINAL
ftr-323	417	2	u.s.	GPE
ftr-323	417	3	u.s.	GPE
ftr-323	418	1	first	ORDINAL
ftr-323	418	2	u.s.	GPE
ftr-323	419	1	the united states	GPE
ftr-323	419	2	one-third	CARDINAL
ftr-323	419	3	at least a	CARDINAL
ftr-323	419	4	10 percent	PERCENT
ftr-323	419	5	two-thirds	CARDINAL
ftr-323	419	6	63	CARDINAL
ftr-323	421	1	64	CARDINAL
ftr-323	422	1	3	CARDINAL
ftr-323	422	2	joseph isenbergh	PERSON
ftr-323	422	3	u.s.	GPE
ftr-323	422	4	4th	ORDINAL
ftr-323	422	5	2006	DATE
ftr-323	426	1	65	CARDINAL
ftr-323	427	1	olson	PERSON
ftr-323	427	2	merrill	ORG
ftr-323	427	3	mundaca	GPE
ftr-323	427	4	23	CARDINAL
ftr-323	427	5	63	DATE
ftr-323	428	1	66	CARDINAL
ftr-323	430	1	reuven s. avi-yonah	PERSON
ftr-323	430	2	113	CARDINAL
ftr-323	431	1	l. rev	PERSON
ftr-323	431	2	1573	DATE
ftr-323	431	3	2000	DATE
ftr-323	431	4	diane ring	PERSON
ftr-323	431	5	9	CARDINAL
ftr-323	431	6	fla	GPE
ftr-323	432	1	555	CARDINAL
ftr-323	432	2	2009	DATE
ftr-323	433	1	420	CARDINAL
ftr-323	433	2	florida	GPE
ftr-323	434	1	13:8	CARDINAL
ftr-323	434	2	at least 15 percent	PERCENT
ftr-323	434	3	the 20 percent	PERCENT
ftr-323	434	4	level.68	ORG
ftr-323	434	5	the united states	GPE
ftr-323	434	6	u.s.	GPE
ftr-323	435	1	u.s.	GPE
ftr-323	436	1	congress	ORG
ftr-323	436	2	u.s.	GPE
ftr-323	439	1	switzerland	GPE
ftr-323	439	2	ireland	GPE
ftr-323	439	3	luxembourg	GPE
ftr-323	439	4	singapore	GPE
ftr-323	439	5	hong kong	GPE
ftr-323	440	1	68	CARDINAL
ftr-323	442	1	ways & means	ORG
ftr-323	442	2	supra	PERSON
ftr-323	442	3	60	CARDINAL
ftr-323	442	4	331a	MONEY
ftr-323	443	1	954(f)(2	CARDINAL
ftr-323	444	1	u.s.	GPE
ftr-323	444	2	u.s.	GPE
ftr-323	444	3	u.s.	GPE
ftr-323	447	1	1.901-2(c	CARDINAL
ftr-323	449	1	69	CARDINAL
ftr-323	450	1	h. david rosenbloom	PERSON
ftr-323	450	2	26	CARDINAL
ftr-323	451	1	j. int’l l. 1525 (	PERSON
ftr-323	451	2	2001	DATE
ftr-323	452	1	17	CARDINAL
ftr-323	452	2	u.s.	GPE
ftr-323	453	1	supra	PERSON
ftr-323	453	2	50	CARDINAL
ftr-323	453	3	42–43	CARDINAL
ftr-323	453	4	graetz & oosterhuis	ORG
ftr-323	453	5	50	CARDINAL
ftr-323	453	6	783	CARDINAL
ftr-323	454	1	australia	GPE
ftr-323	454	2	spain	GPE
ftr-323	455	1	48	DATE
ftr-323	455	2	16	CARDINAL
ftr-323	455	3	35	DATE
ftr-323	457	1	tom bergin	PERSON
ftr-323	457	2	amazon	ORG
ftr-323	457	3	billion-dollar	MONEY
ftr-323	457	4	reuters	ORG
ftr-323	457	5	dec. 6, 2012	DATE
ftr-323	457	6	6	DATE
ftr-323	457	7	luxembourg	GPE
ftr-323	458	1	2012	DATE
ftr-323	458	2	treasury	ORG
ftr-323	458	3	421	CARDINAL
ftr-323	458	4	the united states	GPE
ftr-323	458	5	u.s.	GPE
ftr-323	460	1	u.s.	GPE
ftr-323	460	2	u.s.	GPE
ftr-323	460	3	u.s.	GPE
ftr-323	460	4	u.s.	GPE
ftr-323	460	5	u.s.	GPE
ftr-323	460	6	u.s.	GPE
ftr-323	461	1	usco	GPE
ftr-323	461	2	u.s.	GPE
ftr-323	461	3	u.s.	GPE
ftr-323	461	4	35 percent	PERCENT
ftr-323	461	5	lowtaxia	GPE
ftr-323	462	1	the united states	GPE
ftr-323	462	2	u.s.	GPE
ftr-323	462	3	usco	ORG
ftr-323	462	4	10 percent	PERCENT
ftr-323	462	5	u.s.	GPE
ftr-323	462	6	the united states	GPE
ftr-323	463	1	u.s.	GPE
ftr-323	463	2	u.s.	GPE
ftr-323	463	3	6.5	CARDINAL
ftr-323	463	4	u.s.	GPE
ftr-323	463	5	lowtaxia	GPE
ftr-323	463	6	70	CARDINAL
ftr-323	464	1	1	CARDINAL
ftr-323	464	2	47–48	CARDINAL
ftr-323	464	3	daniel e. kwak	PERSON
ftr-323	464	4	america	GPE
ftr-323	464	5	65	CARDINAL
ftr-323	464	6	int’l 387	PRODUCT
ftr-323	464	7	393–94	DATE
ftr-323	464	8	jan. 30, 2012	DATE
ftr-323	465	1	peroni & shay	ORG
ftr-323	465	2	4	CARDINAL
ftr-323	465	3	peroni, fleming & shay	ORG
ftr-323	465	4	3	CARDINAL
ftr-323	465	5	71	CARDINAL
ftr-323	466	1	peroni & shay	ORG
ftr-323	466	2	21	CARDINAL
ftr-323	467	1	72	DATE
ftr-323	468	1	aba	PERSON
ftr-323	468	2	sec	ORG
ftr-323	468	3	supra	PERSON
ftr-323	468	4	50	CARDINAL
ftr-323	468	5	730	CARDINAL
ftr-323	469	1	17	CARDINAL
ftr-323	469	2	5	CARDINAL
ftr-323	469	3	73	CARDINAL
ftr-323	470	1	supra	PERSON
ftr-323	470	2	49–51	CARDINAL
ftr-323	471	1	74.	PERCENT
ftr-323	472	1	10 percent	PERCENT
ftr-323	472	2	10 percent × 35 percent	PERCENT
ftr-323	472	3	6.5 percent	PERCENT
ftr-323	473	1	422	CARDINAL
ftr-323	473	2	florida	GPE
ftr-323	474	1	13:8	CARDINAL
ftr-323	474	2	6.5 percent	PERCENT
ftr-323	474	3	u.s.	GPE
ftr-323	474	4	35 percent	PERCENT
ftr-323	474	5	6.5 percent	PERCENT
ftr-323	474	6	lowtaxia	GPE
ftr-323	474	7	35 percent	PERCENT
ftr-323	474	8	the 10 percent	PERCENT
ftr-323	474	9	u.s.	GPE
ftr-323	474	10	35 percent	PERCENT
ftr-323	474	11	u.s.	GPE
ftr-323	474	12	investments.78	PERSON
ftr-323	474	13	usco	GPE
ftr-323	474	14	35 percent	PERCENT
ftr-323	475	1	u.s.	GPE
ftr-323	481	1	usco	GPE
ftr-323	482	1	usco	GPE
ftr-323	482	2	u.s.	GPE
ftr-323	483	1	usco	GPE
ftr-323	483	2	the united states	GPE
ftr-323	485	1	75	CARDINAL
ftr-323	486	1	3	CARDINAL
ftr-323	486	2	118	CARDINAL
ftr-323	487	1	76	CARDINAL
ftr-323	488	1	myron s. scholes	PERSON
ftr-323	488	2	mark a. wolfson	PERSON
ftr-323	488	3	merle erickson	PERSON
ftr-323	488	4	edward l. maydew & terry shevlin	PERSON
ftr-323	488	5	121–22	CARDINAL
ftr-323	488	6	125	CARDINAL
ftr-323	488	7	27	CARDINAL
ftr-323	488	8	3d	CARDINAL
ftr-323	488	9	harry watson	PERSON
ftr-323	488	10	185	CARDINAL
ftr-323	488	11	joseph j. cordes	PERSON
ftr-323	488	12	robert d. ebel &	PERSON
ftr-323	488	13	jane g. gravelle eds.	PERSON
ftr-323	488	14	2d	DATE
ftr-323	488	15	. 2005	DATE
ftr-323	489	1	77	DATE
ftr-323	490	1	6.5 percent	PERCENT
ftr-323	490	2	10 percent	PERCENT
ftr-323	490	3	10 percent × 35 percent	PERCENT
ftr-323	492	1	joel slemrod & jon bakija	ORG
ftr-323	492	2	78	CARDINAL
ftr-323	492	3	4th	ORDINAL
ftr-323	493	1	kelinbard	PERSON
ftr-323	493	2	35 percent	PERCENT
ftr-323	494	1	3	CARDINAL
ftr-323	494	2	118–29	DATE
ftr-323	495	1	79	CARDINAL
ftr-323	496	1	kleinbard	PERSON
ftr-323	496	2	3	CARDINAL
ftr-323	496	3	118	CARDINAL
ftr-323	496	4	80	CARDINAL
ftr-323	497	1	david a. weisbach	PERSON
ftr-323	497	2	52	CARDINAL
ftr-323	497	3	smu	ORG
ftr-323	497	4	l. rev	PERSON
ftr-323	497	5	373	CARDINAL
ftr-323	497	6	374	CARDINAL
ftr-323	497	7	1999	DATE
ftr-323	498	1	2012	DATE
ftr-323	498	2	treasury	ORG
ftr-323	498	3	423	CARDINAL
ftr-323	498	4	u.s.	GPE
ftr-323	498	5	governments.82	ORG
ftr-323	498	6	u.s.	GPE
ftr-323	499	1	usco	GPE
ftr-323	499	2	u.s.	GPE
ftr-323	500	1	foreignsource	ORG
ftr-323	500	2	cin,86	ORG
ftr-323	500	3	usco	ORG
ftr-323	500	4	u.s.	GPE
ftr-323	500	5	zero	CARDINAL
ftr-323	500	6	81	DATE
ftr-323	501	1	377	CARDINAL
ftr-323	503	1	82	CARDINAL
ftr-323	504	1	ault & arnold	ORG
ftr-323	504	2	50	CARDINAL
ftr-323	504	3	446	CARDINAL
ftr-323	504	4	47	CARDINAL
ftr-323	504	5	lokken & kitamura	ORG
ftr-323	504	6	1	CARDINAL
ftr-323	504	7	646	CARDINAL
ftr-323	504	8	83	DATE
ftr-323	505	1	gustafson	ORG
ftr-323	505	2	peroni & pugh	ORG
ftr-323	505	3	10	CARDINAL
ftr-323	505	4	21	CARDINAL
ftr-323	505	5	84	CARDINAL
ftr-323	507	1	17	CARDINAL
ftr-323	507	2	2	CARDINAL
ftr-323	507	3	5	DATE
ftr-323	507	4	u.s.	GPE
ftr-323	508	1	supra	PERSON
ftr-323	508	2	50	CARDINAL
ftr-323	508	3	41–42	CARDINAL
ftr-323	510	1	17	CARDINAL
ftr-323	510	2	5	CARDINAL
ftr-323	510	3	86	CARDINAL
ftr-323	512	1	41	CARDINAL
ftr-323	512	2	186	CARDINAL
ftr-323	513	1	17	CARDINAL
ftr-323	513	2	5	CARDINAL
ftr-323	513	3	59	DATE
ftr-323	513	4	u.s.	GPE
ftr-323	514	1	supra	PERSON
ftr-323	514	2	50	CARDINAL
ftr-323	514	3	41–42	CARDINAL
ftr-323	516	1	48	DATE
ftr-323	516	2	8	CARDINAL
ftr-323	517	1	17	CARDINAL
ftr-323	517	2	2	CARDINAL
ftr-323	517	3	u.s.	GPE
ftr-323	518	1	supra	PERSON
ftr-323	518	2	50	CARDINAL
ftr-323	518	3	41–42	CARDINAL
ftr-323	519	1	48	DATE
ftr-323	519	2	8	CARDINAL
ftr-323	519	3	424	CARDINAL
ftr-323	519	4	florida	GPE
ftr-323	521	1	13:8	CARDINAL
ftr-323	525	1	u.s.	GPE
ftr-323	526	1	u.s.	GPE
ftr-323	527	1	u.s.	GPE
ftr-323	527	2	only one	CARDINAL
ftr-323	527	3	first	ORDINAL
ftr-323	528	1	89	CARDINAL
ftr-323	529	1	48	DATE
ftr-323	529	2	2	CARDINAL
ftr-323	529	3	4–5	DATE
ftr-323	529	4	u.s.	GPE
ftr-323	530	1	supra	PERSON
ftr-323	530	2	50	CARDINAL
ftr-323	530	3	41–42	CARDINAL
ftr-323	530	4	ault & arnold	ORG
ftr-323	530	5	50	CARDINAL
ftr-323	530	6	447	CARDINAL
ftr-323	530	7	474–75	CARDINAL
ftr-323	531	1	90	CARDINAL
ftr-323	532	1	48	DATE
ftr-323	533	1	17	CARDINAL
ftr-323	533	2	2	CARDINAL
ftr-323	533	3	4	CARDINAL
ftr-323	533	4	ault & arnold	ORG
ftr-323	533	5	50	CARDINAL
ftr-323	533	6	476	CARDINAL
ftr-323	533	7	85	DATE
ftr-323	533	8	91	CARDINAL
ftr-323	534	1	supra	PERSON
ftr-323	534	2	23	CARDINAL
ftr-323	535	1	92	CARDINAL
ftr-323	539	1	2012	DATE
ftr-323	539	2	treasury	ORG
ftr-323	539	3	425	CARDINAL
ftr-323	542	1	the cfc regime.96	PERSON
ftr-323	542	2	october 2011	DATE
ftr-323	542	3	1962	DATE
ftr-323	544	1	section 960	LAW
ftr-323	545	1	usco	GPE
ftr-323	545	2	u.s.	GPE
ftr-323	545	3	u.s.	GPE
ftr-323	545	4	35 percent	PERCENT
ftr-323	545	5	lowtaxia	GPE
ftr-323	545	6	93	CARDINAL
ftr-323	546	1	178–79	DATE
ftr-323	547	1	94	CARDINAL
ftr-323	548	1	u.s.	GPE
ftr-323	549	1	951–965	CARDINAL
ftr-323	550	1	1	CARDINAL
ftr-323	550	2	joel d. kuntz	PERSON
ftr-323	550	3	robert j. peroni	PERSON
ftr-323	550	4	u.s.	GPE
ftr-323	551	1	1992	DATE
ftr-323	552	1	hereinafter kuntz & peroni	ORG
ftr-323	552	2	u.s.	GPE
ftr-323	553	1	95	CARDINAL
ftr-323	554	1	48	DATE
ftr-323	554	2	ault & arnold	ORG
ftr-323	554	3	50	CARDINAL
ftr-323	554	4	476–77	CARDINAL
ftr-323	555	1	3	CARDINAL
ftr-323	555	2	144–45	CARDINAL
ftr-323	556	1	96	CARDINAL
ftr-323	557	1	48	DATE
ftr-323	557	2	8–10	DATE
ftr-323	558	1	97	CARDINAL
ftr-323	559	1	ways & means technical	ORG
ftr-323	559	2	supra	PERSON
ftr-323	559	3	60	CARDINAL
ftr-323	559	4	33	CARDINAL
ftr-323	559	5	34	CARDINAL
ftr-323	560	1	only 95 percent	PERCENT
ftr-323	562	1	99	CARDINAL
ftr-323	562	2	107	CARDINAL
ftr-323	563	1	426	CARDINAL
ftr-323	563	2	florida	GPE
ftr-323	563	3	13:8	CARDINAL
ftr-323	564	1	usco	GPE
ftr-323	564	2	u.s.	GPE
ftr-323	566	1	fs2	ORG
ftr-323	568	1	u.s.	GPE
ftr-323	568	2	usco	ORG
ftr-323	568	3	one	CARDINAL
ftr-323	568	4	fs2	CARDINAL
ftr-323	568	5	958(a)(2	CARDINAL
ftr-323	568	6	fs2	ORG
ftr-323	568	7	earnings.99 2	DATE
ftr-323	568	8	u.s.	GPE
ftr-323	571	1	ireland.101	GPE
ftr-323	571	2	98	CARDINAL
ftr-323	573	1	41	CARDINAL
ftr-323	573	2	190	CARDINAL
ftr-323	574	1	99	CARDINAL
ftr-323	575	1	gustafson	PERSON
ftr-323	575	2	peroni & pugh	ORG
ftr-323	575	3	10	CARDINAL
ftr-323	575	4	530–31	DATE
ftr-323	577	1	supra	PERSON
ftr-323	577	2	97	CARDINAL
ftr-323	577	3	100	CARDINAL
ftr-323	578	1	17	CARDINAL
ftr-323	578	2	4–5	CARDINAL
ftr-323	578	3	u.s.	GPE
ftr-323	579	1	supra	PERSON
ftr-323	579	2	50	CARDINAL
ftr-323	579	3	41–42	CARDINAL
ftr-323	579	4	ault & arnold	ORG
ftr-323	579	5	50	CARDINAL
ftr-323	579	6	475	CARDINAL
ftr-323	579	7	graetz & oosterhuis	ORG
ftr-323	579	8	50	CARDINAL
ftr-323	579	9	774–75	DATE
ftr-323	580	1	michael s. knoll	PERSON
ftr-323	580	2	u.s.	GPE
ftr-323	580	3	63	CARDINAL
ftr-323	580	4	771	CARDINAL
ftr-323	580	5	783 n.49	QUANTITY
ftr-323	580	6	2010	DATE
ftr-323	581	1	101	CARDINAL
ftr-323	582	1	supra	PERSON
ftr-323	582	2	100	CARDINAL
ftr-323	583	1	2012	DATE
ftr-323	583	2	treasury	ORG
ftr-323	583	3	427	CARDINAL
ftr-323	584	1	two	CARDINAL
ftr-323	584	2	u.s.	GPE
ftr-323	584	3	u.s.	GPE
ftr-323	584	4	the united states	GPE
ftr-323	585	1	u.s.	GPE
ftr-323	585	2	u.s.	GPE
ftr-323	587	1	u.s.	GPE
ftr-323	588	1	2005	DATE
ftr-323	588	2	2011	DATE
ftr-323	588	3	102	CARDINAL
ftr-323	589	1	48	DATE
ftr-323	589	2	8	CARDINAL
ftr-323	590	1	17	CARDINAL
ftr-323	590	2	4	CARDINAL
ftr-323	591	1	41	CARDINAL
ftr-323	591	2	187	CARDINAL
ftr-323	591	3	ault & arnold	ORG
ftr-323	591	4	50	CARDINAL
ftr-323	591	5	475	CARDINAL
ftr-323	591	6	terrence r. chorvat	PERSON
ftr-323	591	7	42	CARDINAL
ftr-323	592	1	l. rev	PERSON
ftr-323	592	2	835	CARDINAL
ftr-323	592	3	856	CARDINAL
ftr-323	592	4	2000	DATE
ftr-323	594	1	103	CARDINAL
ftr-323	595	1	fleming & peroni	ORG
ftr-323	595	2	21	CARDINAL
ftr-323	595	3	1563	DATE
ftr-323	596	1	104	CARDINAL
ftr-323	598	1	41	CARDINAL
ftr-323	598	2	191	CARDINAL
ftr-323	599	1	supra	PERSON
ftr-323	599	2	60	CARDINAL
ftr-323	599	3	18	CARDINAL
ftr-323	599	4	105	CARDINAL
ftr-323	600	1	another day	DATE
ftr-323	601	1	aba	ORG
ftr-323	601	2	sec	ORG
ftr-323	601	3	supra	PERSON
ftr-323	601	4	50	CARDINAL
ftr-323	601	5	777–812	CARDINAL
ftr-323	603	1	peroni, fleming & shay	ORG
ftr-323	603	2	3	CARDINAL
ftr-323	603	3	507–19	CARDINAL
ftr-323	604	1	428	CARDINAL
ftr-323	604	2	florida	GPE
ftr-323	605	1	13:8	CARDINAL
ftr-323	608	1	section 960	LAW
ftr-323	609	1	1	CARDINAL
ftr-323	609	2	two	CARDINAL
ftr-323	610	1	first	ORDINAL
ftr-323	611	1	second	ORDINAL
ftr-323	612	1	first	ORDINAL
ftr-323	612	2	at least 10 percent	PERCENT
ftr-323	613	1	u.s.	GPE
ftr-323	615	1	this 10 percent	PERCENT
ftr-323	616	1	less than 10 percent	PERCENT
ftr-323	617	1	10 percent	PERCENT
ftr-323	617	2	106	DATE
ftr-323	618	1	graetz & oosterhuis	ORG
ftr-323	618	2	50	CARDINAL
ftr-323	618	3	775	CARDINAL
ftr-323	619	1	41	CARDINAL
ftr-323	619	2	189–91	DATE
ftr-323	620	1	107	CARDINAL
ftr-323	621	1	gustafson	PERSON
ftr-323	621	2	peroni & pugh	ORG
ftr-323	621	3	10	CARDINAL
ftr-323	621	4	498	CARDINAL
ftr-323	622	1	108	CARDINAL
ftr-323	624	1	41	CARDINAL
ftr-323	624	2	190	CARDINAL
ftr-323	624	3	america	GPE
ftr-323	624	4	134	CARDINAL
ftr-323	626	1	109	CARDINAL
ftr-323	626	2	peroni, fleming & shay	ORG
ftr-323	626	3	3	CARDINAL
ftr-323	626	4	511	CARDINAL
ftr-323	626	5	2012	DATE
ftr-323	626	6	treasury	ORG
ftr-323	626	7	429	CARDINAL
ftr-323	626	8	section 902	LAW
ftr-323	626	9	second	ORDINAL
ftr-323	626	10	three	CARDINAL
ftr-323	627	1	one	CARDINAL
ftr-323	628	1	10/50	CARDINAL
ftr-323	630	1	second	ORDINAL
ftr-323	630	2	10 percent	PERCENT
ftr-323	631	1	u.s.	GPE
ftr-323	632	1	one	CARDINAL
ftr-323	633	1	10/50	CARDINAL
ftr-323	634	1	one	CARDINAL
ftr-323	634	2	10 percent	PERCENT
ftr-323	634	3	u.s.	GPE
ftr-323	635	1	third	ORDINAL
ftr-323	635	2	the 10 percent	PERCENT
ftr-323	636	1	10/50	CARDINAL
ftr-323	636	2	u.s.	GPE
ftr-323	637	1	110	CARDINAL
ftr-323	638	1	gustafson	ORG
ftr-323	638	2	peroni & pugh	ORG
ftr-323	638	3	10	CARDINAL
ftr-323	638	4	494–95	DATE
ftr-323	639	1	430	CARDINAL
ftr-323	639	2	florida	GPE
ftr-323	639	3	13:8 2	CARDINAL
ftr-323	640	1	10 percent	PERCENT
ftr-323	640	2	10 percent	PERCENT
ftr-323	641	1	u.s.	GPE
ftr-323	643	1	u.s.	GPE
ftr-323	644	1	u.s.	GPE
ftr-323	644	2	section 901	LAW
ftr-323	649	1	111	CARDINAL
ftr-323	650	1	graetz & oosterhuis	ORG
ftr-323	650	2	50	CARDINAL
ftr-323	651	1	112	CARDINAL
ftr-323	653	1	243	CARDINAL
ftr-323	653	2	1501	CARDINAL
ftr-323	654	1	2012	DATE
ftr-323	654	2	treasury	ORG
ftr-323	654	3	431	CARDINAL
ftr-323	656	1	1	CARDINAL
ftr-323	656	2	u.s.	GPE
ftr-323	657	1	u.s.	GPE
ftr-323	658	1	u.s.	GPE
ftr-323	658	2	u.s.	GPE
ftr-323	659	1	zero	CARDINAL
ftr-323	659	2	u.s.	GPE
ftr-323	660	1	u.s.	GPE
ftr-323	660	2	this 113	DATE
ftr-323	662	1	ault & arnold	ORG
ftr-323	662	2	50	CARDINAL
ftr-323	662	3	468–69	DATE
ftr-323	663	1	u.s.	GPE
ftr-323	663	2	section 911	LAW
ftr-323	664	1	u.s.	GPE
ftr-323	665	1	section 911	LAW
ftr-323	666	1	911	CARDINAL
ftr-323	666	2	gustafson	ORG
ftr-323	666	3	peroni & pugh	ORG
ftr-323	666	4	10	CARDINAL
ftr-323	666	5	454–57	CARDINAL
ftr-323	666	6	kuntz & peroni	ORG
ftr-323	666	7	u.s.	GPE
ftr-323	666	8	94	CARDINAL
ftr-323	666	9	charles i. kingson	PERSON
ftr-323	666	10	34	CARDINAL
ftr-323	667	1	737	CARDINAL
ftr-323	667	2	1981	DATE
ftr-323	667	3	john d. maiers	PERSON
ftr-323	667	4	34	CARDINAL
ftr-323	668	1	691	CARDINAL
ftr-323	668	2	1981	DATE
ftr-323	668	3	renée judith sobel	PERSON
ftr-323	668	4	united states	GPE
ftr-323	668	5	38	CARDINAL
ftr-323	669	1	l. rev	PERSON
ftr-323	670	1	101	CARDINAL
ftr-323	670	2	1985	DATE
ftr-323	671	1	114	CARDINAL
ftr-323	672	1	lawrence lokken	PERSON
ftr-323	672	2	u.s.	GPE
ftr-323	672	3	59	CARDINAL
ftr-323	672	4	smu	ORG
ftr-323	672	5	l. rev	PERSON
ftr-323	672	6	751	CARDINAL
ftr-323	672	7	764–67	CARDINAL
ftr-323	672	8	2006	DATE
ftr-323	674	1	432	CARDINAL
ftr-323	674	2	florida	GPE
ftr-323	676	1	13:8	CARDINAL
ftr-323	676	2	u.s.	GPE
ftr-323	676	3	u.s.	GPE
ftr-323	677	1	u.s.	GPE
ftr-323	677	2	zero	CARDINAL
ftr-323	678	1	1	CARDINAL
ftr-323	678	2	u.s.	GPE
ftr-323	678	3	35 percent	PERCENT
ftr-323	678	4	u.s.	GPE
ftr-323	678	5	subco	ORG
ftr-323	679	1	lowtaxia	PERSON
ftr-323	679	2	the united states	GPE
ftr-323	679	3	u.s.	GPE
ftr-323	679	4	u.s.	GPE
ftr-323	679	5	lowtaxia	GPE
ftr-323	680	1	usco	GPE
ftr-323	680	2	subco	ORG
ftr-323	681	1	the current year	DATE
ftr-323	681	2	subco	ORG
ftr-323	681	3	usco	GPE
ftr-323	681	4	100,000	MONEY
ftr-323	682	1	lowtaxia	PERSON
ftr-323	682	2	subco	ORG
ftr-323	683	1	usco	ORG
ftr-323	683	2	the united states	GPE
ftr-323	684	1	usco	GPE
ftr-323	684	2	u.s.	GPE
ftr-323	684	3	35,000	MONEY
ftr-323	685	1	usco	ORG
ftr-323	685	2	35,000	MONEY
ftr-323	685	3	u.s.	GPE
ftr-323	685	4	zero	CARDINAL
ftr-323	685	5	u.s.	GPE
ftr-323	686	1	100,000	MONEY
ftr-323	686	2	the united states	GPE
ftr-323	686	3	lowtaxia	GPE
ftr-323	687	1	115	CARDINAL
ftr-323	689	1	50	CARDINAL
ftr-323	689	2	8	DATE
ftr-323	689	3	one	CARDINAL
ftr-323	689	4	almost two-thirds	CARDINAL
ftr-323	689	5	2000	DATE
ftr-323	690	1	41	CARDINAL
ftr-323	690	2	188	CARDINAL
ftr-323	690	3	harry grubert &	ORG
ftr-323	690	4	john mutti	PERSON
ftr-323	690	5	35 (2001	DATE
ftr-323	691	1	1994	DATE
ftr-323	691	2	u.s.	GPE
ftr-323	691	3	u.s.	GPE
ftr-323	691	4	$2.7 billion	MONEY
ftr-323	691	5	$2.0 billion	MONEY
ftr-323	691	6	graetz & oosterhuis	ORG
ftr-323	691	7	50	CARDINAL
ftr-323	691	8	774	CARDINAL
ftr-323	691	9	40	CARDINAL
ftr-323	691	10	812	CARDINAL
ftr-323	691	11	2012	DATE
ftr-323	691	12	treasury	ORG
ftr-323	691	13	433	CARDINAL
ftr-323	691	14	the united states	GPE
ftr-323	692	1	zero	CARDINAL
ftr-323	692	2	u.s.	GPE
ftr-323	693	1	u.s.	GPE
ftr-323	693	2	example 1	DATE
ftr-323	693	3	zero	CARDINAL
ftr-323	693	4	the united states	GPE
ftr-323	694	1	zero	CARDINAL
ftr-323	694	2	u.s.	GPE
ftr-323	694	3	u.s.	GPE
ftr-323	694	4	u.s.	GPE
ftr-323	695	1	the united states	GPE
ftr-323	696	1	u.s.	GPE
ftr-323	696	2	u.s.	GPE
ftr-323	696	3	u.s.	GPE
ftr-323	696	4	116	CARDINAL
ftr-323	697	1	2005	DATE
ftr-323	697	2	today	DATE
ftr-323	697	3	49-36	CARDINAL
ftr-323	697	4	mar. 15, 2005	DATE
ftr-323	698	1	foreignsource	ORG
ftr-323	698	2	u.s.	GPE
ftr-323	699	1	40	CARDINAL
ftr-323	699	2	59–63	CARDINAL
ftr-323	699	3	bush administration treasury	ORG
ftr-323	700	1	117	CARDINAL
ftr-323	701	1	102	CARDINAL
ftr-323	701	2	856	CARDINAL
ftr-323	701	3	u.s.	GPE
ftr-323	701	4	u.s.	GPE
ftr-323	702	1	118	CARDINAL
ftr-323	703	1	41	CARDINAL
ftr-323	703	2	191	CARDINAL
ftr-323	703	3	108	CARDINAL
ftr-323	703	4	134	CARDINAL
ftr-323	704	1	41	CARDINAL
ftr-323	704	2	189	CARDINAL
ftr-323	704	3	195	CARDINAL
ftr-323	704	4	115	CARDINAL
ftr-323	704	5	36	CARDINAL
ftr-323	704	6	graetz & oosterhuis	ORG
ftr-323	704	7	50	CARDINAL
ftr-323	704	8	774	CARDINAL
ftr-323	704	9	776	CARDINAL
ftr-323	704	10	u.s.	GPE
ftr-323	704	11	grubert	PERSON
ftr-323	704	12	40	CARDINAL
ftr-323	704	13	813	CARDINAL
ftr-323	704	14	815–16	DATE
ftr-323	705	1	119	CARDINAL
ftr-323	708	1	434	CARDINAL
ftr-323	708	2	florida	GPE
ftr-323	709	1	13:8	CARDINAL
ftr-323	709	2	u.s.	GPE
ftr-323	709	3	u.s.	GPE
ftr-323	709	4	the united states	GPE
ftr-323	709	5	u.s.	GPE
ftr-323	710	1	section 954(c)(2)(a	LAW
ftr-323	711	1	u.s.	GPE
ftr-323	712	1	u.s.	GPE
ftr-323	712	2	u.s.	GPE
ftr-323	713	1	the united states	GPE
ftr-323	714	1	u.s.	GPE
ftr-323	714	2	u.s.	GPE
ftr-323	716	1	120	CARDINAL
ftr-323	716	2	48	DATE
ftr-323	716	3	11	CARDINAL
ftr-323	716	4	peter merrill	PERSON
ftr-323	716	5	oren penn	PERSON
ftr-323	716	6	hans-martin eckstein	PERSON
ftr-323	716	7	david grosman	PERSON
ftr-323	716	8	martijn van kessel	PERSON
ftr-323	716	9	u.s.	GPE
ftr-323	716	10	111	CARDINAL
ftr-323	716	11	799	CARDINAL
ftr-323	716	12	811	CARDINAL
ftr-323	716	13	15, 2006	DATE
ftr-323	716	14	david g. noren	PERSON
ftr-323	716	15	the united states	GPE
ftr-323	716	16	40	CARDINAL
ftr-323	716	17	mgm’t	CARDINAL
ftr-323	716	18	643	CARDINAL
ftr-323	716	19	648	CARDINAL
ftr-323	716	20	2011	DATE
ftr-323	717	1	121	CARDINAL
ftr-323	717	2	48	DATE
ftr-323	717	3	11	CARDINAL
ftr-323	717	4	aba	ORG
ftr-323	717	5	sec	ORG
ftr-323	717	6	supra	PERSON
ftr-323	717	7	50	CARDINAL
ftr-323	717	8	723	CARDINAL
ftr-323	717	9	2012	DATE
ftr-323	717	10	treasury	ORG
ftr-323	717	11	435 2	CARDINAL
ftr-323	717	12	u.s.	GPE
ftr-323	717	13	the united states	GPE
ftr-323	717	14	u.s.	GPE
ftr-323	717	15	u.s.	GPE
ftr-323	717	16	u.s.	GPE
ftr-323	717	17	u.s.	GPE
ftr-323	717	18	zero	CARDINAL
ftr-323	717	19	the united states	GPE
ftr-323	718	1	u.s.	GPE
ftr-323	718	2	u.s.	GPE
ftr-323	719	1	3	CARDINAL
ftr-323	719	2	122	CARDINAL
ftr-323	720	1	fleming, peroni & shay	ORG
ftr-323	720	2	4	CARDINAL
ftr-323	720	3	145	CARDINAL
ftr-323	720	4	graetz & oosterhuis	ORG
ftr-323	720	5	50	CARDINAL
ftr-323	720	6	776	CARDINAL
ftr-323	721	1	123	CARDINAL
ftr-323	724	1	1.863-4	CARDINAL
ftr-323	724	2	-8, -9.	GPE
ftr-323	724	3	124	CARDINAL
ftr-323	725	1	861(a)(3	CARDINAL
ftr-323	725	2	862(a)(3	CARDINAL
ftr-323	726	1	125	CARDINAL
ftr-323	726	2	122	CARDINAL
ftr-323	726	3	126	CARDINAL
ftr-323	727	1	fleming, peroni & shay	ORG
ftr-323	727	2	4	CARDINAL
ftr-323	727	3	145	CARDINAL
ftr-323	727	4	shay	ORG
ftr-323	727	5	fleming & peroni	ORG
ftr-323	727	6	8	CARDINAL
ftr-323	727	7	152–53	DATE
ftr-323	728	1	127	CARDINAL
ftr-323	730	1	1.861-7(c	CARDINAL
ftr-323	733	1	3	CARDINAL
ftr-323	733	2	boris i. bittker & lawrence lokken	ORG
ftr-323	733	3	73–42	CARDINAL
ftr-323	733	4	3d	CARDINAL
ftr-323	734	1	hereinafter bittker & lokken	ORG
ftr-323	734	2	436	CARDINAL
ftr-323	734	3	florida	GPE
ftr-323	735	1	13:8	CARDINAL
ftr-323	735	2	u.s.	GPE
ftr-323	735	3	50 percent	PERCENT
ftr-323	735	4	50 percent	PERCENT
ftr-323	735	5	50 percent	PERCENT
ftr-323	735	6	the united states.133	ORG
ftr-323	735	7	no less than 50 percent	MONEY
ftr-323	735	8	u.s.	GPE
ftr-323	735	9	the united states.135	ORG
ftr-323	735	10	gustafson, peroni & pugh	ORG
ftr-323	735	11	10	CARDINAL
ftr-323	735	12	100	CARDINAL
ftr-323	735	13	1	CARDINAL
ftr-323	735	14	philip f. postlewaite & samuel a. donaldson	ORG
ftr-323	735	15	46	CARDINAL
ftr-323	735	16	4th	ORDINAL
ftr-323	735	17	2003	DATE
ftr-323	739	1	128	CARDINAL
ftr-323	740	1	liggett group, inc.	ORG
ftr-323	741	1	58	CARDINAL
ftr-323	741	2	cch) 1167 (1990	ORG
ftr-323	741	3	a.p	GPE
ftr-323	741	4	green exp. co.	ORG
ftr-323	741	5	united states	GPE
ftr-323	741	6	284	CARDINAL
ftr-323	741	7	383	CARDINAL
ftr-323	741	8	1960	DATE
ftr-323	742	1	129	CARDINAL
ftr-323	744	1	130	CARDINAL
ftr-323	747	1	1.863-3(a	CARDINAL
ftr-323	748	1	131	CARDINAL
ftr-323	750	1	1.863-3(c)(1	CARDINAL
ftr-323	751	1	132	CARDINAL
ftr-323	753	1	1.861-7(c	CARDINAL
ftr-323	754	1	133	CARDINAL
ftr-323	755	1	1.863-3(b)(1	CARDINAL
ftr-323	756	1	second	ORDINAL
ftr-323	758	1	1.863-3(b)(2	CARDINAL
ftr-323	759	1	third	ORDINAL
ftr-323	759	2	irs	ORG
ftr-323	761	1	1.863-3(b)(3	CARDINAL
ftr-323	762	1	134	CARDINAL
ftr-323	763	1	u.s.	GPE
ftr-323	764	1	u.s.	GPE
ftr-323	764	2	22	CARDINAL
ftr-323	764	3	u.s.	GPE
ftr-323	765	1	supra	PERSON
ftr-323	765	2	50	CARDINAL
ftr-323	765	3	31	DATE
ftr-323	765	4	32	DATE
ftr-323	765	5	1	CARDINAL
ftr-323	765	6	64	CARDINAL
ftr-323	765	7	¶ 19:29	ORG
ftr-323	766	1	135	CARDINAL
ftr-323	766	2	2	CARDINAL
ftr-323	766	3	365–67	CARDINAL
ftr-323	766	4	1984	DATE
ftr-323	767	1	u.s.	GPE
ftr-323	767	2	2012	DATE
ftr-323	767	3	treasury	ORG
ftr-323	767	4	437	CARDINAL
ftr-323	767	5	u.s.	GPE
ftr-323	767	6	50 percent	PERCENT
ftr-323	767	7	the united states	GPE
ftr-323	767	8	u.s.	GPE
ftr-323	767	9	u.s.	GPE
ftr-323	767	10	u.s.	GPE
ftr-323	767	11	u.s.	GPE
ftr-323	767	12	u.s.	GPE
ftr-323	767	13	u.s.	GPE
ftr-323	767	14	zero	CARDINAL
ftr-323	767	15	half	CARDINAL
ftr-323	767	16	u.s.	GPE
ftr-323	767	17	the united states	GPE
ftr-323	768	1	zero	CARDINAL
ftr-323	769	1	u.s.	GPE
ftr-323	769	2	u.s. dep’t	GPE
ftr-323	770	1	congress	ORG
ftr-323	770	2	399	CARDINAL
ftr-323	770	3	1985	DATE
ftr-323	771	1	u.s.	GPE
ftr-323	771	2	1985	DATE
ftr-323	772	1	136	CARDINAL
ftr-323	774	1	1.863-3(b)(1	CARDINAL
ftr-323	774	2	u.s.	GPE
ftr-323	775	1	supra	PERSON
ftr-323	775	2	50	CARDINAL
ftr-323	775	3	32	DATE
ftr-323	775	4	ali	PERSON
ftr-323	775	5	57	CARDINAL
ftr-323	775	6	32	CARDINAL
ftr-323	775	7	114	CARDINAL
ftr-323	775	8	768–69	DATE
ftr-323	776	1	137	CARDINAL
ftr-323	778	1	u.s.	GPE
ftr-323	779	1	1985	DATE
ftr-323	779	2	135	CARDINAL
ftr-323	779	3	399	CARDINAL
ftr-323	779	4	u.s.	GPE
ftr-323	780	1	supra	PERSON
ftr-323	780	2	50	CARDINAL
ftr-323	780	3	32	DATE
ftr-323	780	4	ali	PERSON
ftr-323	780	5	57	CARDINAL
ftr-323	780	6	354	CARDINAL
ftr-323	781	1	u.s.	GPE
ftr-323	781	2	zero	CARDINAL
ftr-323	782	1	u.s.	GPE
ftr-323	783	1	135	CARDINAL
ftr-323	783	2	365	CARDINAL
ftr-323	783	3	u.s.	GPE
ftr-323	784	1	1985	DATE
ftr-323	784	2	135	CARDINAL
ftr-323	784	3	350–51	DATE
ftr-323	784	4	399–400	CARDINAL
ftr-323	784	5	ali	PERSON
ftr-323	784	6	57	CARDINAL
ftr-323	784	7	354	CARDINAL
ftr-323	785	1	u.s.	GPE
ftr-323	787	1	fleming	ORG
ftr-323	787	2	peroni & shay	ORG
ftr-323	787	3	4	CARDINAL
ftr-323	787	4	139	CARDINAL
ftr-323	787	5	shay	ORG
ftr-323	787	6	fleming & peroni	ORG
ftr-323	787	7	8	CARDINAL
ftr-323	787	8	153	CARDINAL
ftr-323	787	9	138	CARDINAL
ftr-323	788	1	u.s. dep’t	GPE
ftr-323	788	2	congress	ORG
ftr-323	788	3	1	CARDINAL
ftr-323	788	4	1993	DATE
ftr-323	788	5	u.s.	GPE
ftr-323	789	1	135	CARDINAL
ftr-323	789	2	365–67	CARDINAL
ftr-323	789	3	u.s.	GPE
ftr-323	790	1	1985	DATE
ftr-323	790	2	135	CARDINAL
ftr-323	790	3	399	CARDINAL
ftr-323	791	1	139	CARDINAL
ftr-323	792	1	donald j. rousslang	PERSON
ftr-323	792	2	u.s.	GPE
ftr-323	792	3	62	CARDINAL
ftr-323	792	4	1047	CARDINAL
ftr-323	792	5	feb. 21, 1994	DATE
ftr-323	793	1	438	CARDINAL
ftr-323	793	2	florida	GPE
ftr-323	794	1	13:8	CARDINAL
ftr-323	794	2	u.s.	GPE
ftr-323	794	3	u.s.	GPE
ftr-323	794	4	u.s.	GPE
ftr-323	794	5	zero	CARDINAL
ftr-323	794	6	u.s.	GPE
ftr-323	794	7	u.s.	GPE
ftr-323	794	8	zero	CARDINAL
ftr-323	794	9	u.s.	GPE
ftr-323	795	1	u.s.	GPE
ftr-323	796	1	zero	CARDINAL
ftr-323	798	1	140	CARDINAL
ftr-323	799	1	u.s.	GPE
ftr-323	800	1	supra	PERSON
ftr-323	800	2	50	CARDINAL
ftr-323	800	3	32	CARDINAL
ftr-323	800	4	fleming, peroni & shay	ORG
ftr-323	800	5	4	CARDINAL
ftr-323	800	6	139–40	DATE
ftr-323	800	7	3	CARDINAL
ftr-323	800	8	1007	DATE
ftr-323	800	9	u.s.	GPE
ftr-323	800	10	48	DATE
ftr-323	800	11	2007	DATE
ftr-323	801	1	2011–2015	CARDINAL
ftr-323	801	2	$31 billion	MONEY
ftr-323	803	1	38	CARDINAL
ftr-323	803	2	32	CARDINAL
ftr-323	803	3	141	CARDINAL
ftr-323	804	1	aba	ORG
ftr-323	804	2	sec	ORG
ftr-323	804	3	supra	PERSON
ftr-323	804	4	50	CARDINAL
ftr-323	804	5	703–05	CARDINAL
ftr-323	804	6	fleming, peroni & shay	ORG
ftr-323	804	7	4	CARDINAL
ftr-323	804	8	139	CARDINAL
ftr-323	804	9	charles i. kingson	PERSON
ftr-323	804	10	9 am	TIME
ftr-323	805	1	1	CARDINAL
ftr-323	805	2	20–22	CARDINAL
ftr-323	805	3	1991	DATE
ftr-323	805	4	robert j. peroni	PERSON
ftr-323	805	5	j. clifton fleming	PERSON
ftr-323	805	6	jr.	PERSON
ftr-323	805	7	stephen e. shay	PERSON
ftr-323	805	8	u.s.	GPE
ftr-323	805	9	101	CARDINAL
ftr-323	805	10	103	CARDINAL
ftr-323	805	11	118	CARDINAL
ftr-323	805	12	oct. 6, 2003	DATE
ftr-323	806	1	142	CARDINAL
ftr-323	807	1	graetz & oosterhuis	ORG
ftr-323	807	2	50	CARDINAL
ftr-323	807	3	776	CARDINAL
ftr-323	807	4	115	CARDINAL
ftr-323	807	5	10	CARDINAL
ftr-323	807	6	40	CARDINAL
ftr-323	807	7	814	CARDINAL
ftr-323	808	1	143	CARDINAL
ftr-323	809	1	s. 2091	PERSON
ftr-323	810	1	s. 2091	PERSON
ftr-323	810	2	213	CARDINAL
ftr-323	810	3	112th	CARDINAL
ftr-323	810	4	2d	CARDINAL
ftr-323	811	1	213	CARDINAL
ftr-323	811	2	feb. 9, 2012	DATE
ftr-323	812	1	2012	DATE
ftr-323	812	2	treasury	ORG
ftr-323	812	3	439 4	DATE
ftr-323	812	4	u.s.	GPE
ftr-323	812	5	u.s.	GPE
ftr-323	812	6	u.s.	GPE
ftr-323	812	7	u.s.	GPE
ftr-323	813	1	u.s.	GPE
ftr-323	815	1	u.s.	GPE
ftr-323	815	2	u.s.	GPE
ftr-323	817	1	100 percent	PERCENT
ftr-323	819	1	one	CARDINAL
ftr-323	819	2	144	CARDINAL
ftr-323	820	1	16	CARDINAL
ftr-323	820	2	u.s.	GPE
ftr-323	820	3	u.s.	GPE
ftr-323	820	4	u.s.	GPE
ftr-323	820	5	daniel shaviro	PERSON
ftr-323	820	6	3	CARDINAL
ftr-323	820	7	65	CARDINAL
ftr-323	821	1	145	CARDINAL
ftr-323	823	1	1.901-2(e)(5	CARDINAL
ftr-323	824	1	146	CARDINAL
ftr-323	825	1	41	CARDINAL
ftr-323	825	2	191	CARDINAL
ftr-323	826	1	jcx-42-11	ORG
ftr-323	826	2	u.s.	GPE
ftr-323	826	3	91	CARDINAL
ftr-323	827	1	graetz & oosterhuis	ORG
ftr-323	827	2	50	CARDINAL
ftr-323	827	3	776	CARDINAL
ftr-323	828	1	440	CARDINAL
ftr-323	828	2	florida	GPE
ftr-323	828	3	13:8	CARDINAL
ftr-323	831	1	second	ORDINAL
ftr-323	834	1	three	CARDINAL
ftr-323	835	1	third	ORDINAL
ftr-323	835	2	u.s.	GPE
ftr-323	836	1	u.s.	GPE
ftr-323	836	2	exemption.149	DATE
ftr-323	838	1	147	CARDINAL
ftr-323	841	1	146	CARDINAL
ftr-323	841	2	91	CARDINAL
ftr-323	841	3	148	CARDINAL
ftr-323	844	1	146	CARDINAL
ftr-323	844	2	91	CARDINAL
ftr-323	844	3	graetz & oosterhuis	ORG
ftr-323	844	4	50	CARDINAL
ftr-323	844	5	776	CARDINAL
ftr-323	844	6	2012	DATE
ftr-323	844	7	treasury	ORG
ftr-323	844	8	441	CARDINAL
ftr-323	845	1	three	CARDINAL
ftr-323	846	1	first	ORDINAL
ftr-323	846	2	third	ORDINAL
ftr-323	850	1	usco	GPE
ftr-323	850	2	u.s.	GPE
ftr-323	851	1	u.s.	GPE
ftr-323	851	2	usco	GPE
ftr-323	851	3	u.s.	GPE
ftr-323	852	1	usco	GPE
ftr-323	852	2	lowtaxia	GPE
ftr-323	854	1	u.s.	GPE
ftr-323	854	2	u.s.	GPE
ftr-323	854	3	150	CARDINAL
ftr-323	856	1	41	CARDINAL
ftr-323	856	2	191	CARDINAL
ftr-323	857	1	146	CARDINAL
ftr-323	857	2	92	CARDINAL
ftr-323	858	1	germany	GPE
ftr-323	858	2	netherlands	GPE
ftr-323	859	1	48	DATE
ftr-323	859	2	26	CARDINAL
ftr-323	859	3	33	DATE
ftr-323	859	4	442	CARDINAL
ftr-323	859	5	florida	GPE
ftr-323	860	1	13:8	CARDINAL
ftr-323	860	2	u.s.	GPE
ftr-323	860	3	u.s.	GPE
ftr-323	862	1	u.s.	GPE
ftr-323	863	1	u.s.	GPE
ftr-323	864	1	u.s.	GPE
ftr-323	867	1	one	CARDINAL
ftr-323	867	2	u.s.	GPE
ftr-323	868	1	the 2011	DATE
ftr-323	868	2	bush	PERSON
ftr-323	868	3	2005	DATE
ftr-323	868	4	u.s.	GPE
ftr-323	870	1	section 367	LAW
ftr-323	870	2	section 482	LAW
ftr-323	870	3	the united states	GPE
ftr-323	871	1	151	CARDINAL
ftr-323	872	1	jane g. gravelle	PERSON
ftr-323	874	1	35	DATE
ftr-323	874	2	2012	DATE
ftr-323	875	1	graetz & oosterhuis	ORG
ftr-323	875	2	50	CARDINAL
ftr-323	875	3	774	CARDINAL
ftr-323	875	4	152	CARDINAL
ftr-323	876	1	ault & arnold	ORG
ftr-323	876	2	50	CARDINAL
ftr-323	876	3	473	CARDINAL
ftr-323	876	4	153	CARDINAL
ftr-323	877	1	ways & means technical	ORG
ftr-323	877	2	supra	PERSON
ftr-323	877	3	60	CARDINAL
ftr-323	877	4	22	CARDINAL
ftr-323	878	1	154	CARDINAL
ftr-323	879	1	108	CARDINAL
ftr-323	879	2	106	CARDINAL
ftr-323	880	1	155	CARDINAL
ftr-323	881	1	41	CARDINAL
ftr-323	881	2	191	CARDINAL
ftr-323	881	3	156	CARDINAL
ftr-323	882	1	section 904(f)(5	LAW
ftr-323	882	2	u.s.	GPE
ftr-323	882	3	2012	DATE
ftr-323	883	1	treasury	ORG
ftr-323	883	2	443	CARDINAL
ftr-323	884	1	oecd	ORG
ftr-323	884	2	u.s.	GPE
ftr-323	884	3	usco	GPE
ftr-323	884	4	99 percent	PERCENT
ftr-323	884	5	1	CARDINAL
ftr-323	885	1	u.s.	GPE
ftr-323	885	2	u.s.	GPE
ftr-323	885	3	u.s.	GPE
ftr-323	886	1	367	CARDINAL
ftr-323	887	1	second	ORDINAL
ftr-323	887	2	u.s.	GPE
ftr-323	887	3	usco	ORG
ftr-323	888	1	151	CARDINAL
ftr-323	889	1	bush	PERSON
ftr-323	890	1	108	CARDINAL
ftr-323	890	2	240	CARDINAL
ftr-323	890	3	158	CARDINAL
ftr-323	891	1	oecd	ORG
ftr-323	892	1	7	CARDINAL
ftr-323	892	2	2010	DATE
ftr-323	893	1	159	CARDINAL
ftr-323	894	1	151	CARDINAL
ftr-323	894	2	35	CARDINAL
ftr-323	894	3	160	CARDINAL
ftr-323	895	1	treasury	ORG
ftr-323	895	2	ways & means technical	ORG
ftr-323	895	3	supra	PERSON
ftr-323	895	4	60	CARDINAL
ftr-323	895	5	22	DATE
ftr-323	895	6	congress	ORG
ftr-323	896	1	161	CARDINAL
ftr-323	897	1	u.s.	GPE
ftr-323	898	1	162	CARDINAL
ftr-323	900	1	301.7701-2(a	QUANTITY
ftr-323	901	1	444	CARDINAL
ftr-323	901	2	florida	GPE
ftr-323	901	3	13:8	CARDINAL
ftr-323	901	4	usco	GPE
ftr-323	902	1	u.s.	GPE
ftr-323	902	2	u.s.	GPE
ftr-323	904	1	u.s.	GPE
ftr-323	904	2	the united states	GPE
ftr-323	904	3	one	CARDINAL
ftr-323	905	1	usco	GPE
ftr-323	905	2	the united states	GPE
ftr-323	905	3	usco	GPE
ftr-323	906	1	second	ORDINAL
ftr-323	907	1	163	CARDINAL
ftr-323	908	1	australian	NORP
ftr-323	909	1	ault & arnold	ORG
ftr-323	909	2	50	CARDINAL
ftr-323	909	3	468–69	DATE
ftr-323	909	4	474	CARDINAL
ftr-323	909	5	48	DATE
ftr-323	909	6	16	CARDINAL
ftr-323	909	7	164	CARDINAL
ftr-323	910	1	gustafson	PERSON
ftr-323	910	2	peroni & pugh	ORG
ftr-323	910	3	10	CARDINAL
ftr-323	910	4	691–93	CARDINAL
ftr-323	911	1	165	CARDINAL
ftr-323	912	1	u.s.	GPE
ftr-323	912	2	november 15, 2006	DATE
ftr-323	913	1	5	CARDINAL
ftr-323	913	2	2	CARDINAL
ftr-323	913	3	u.s.	GPE
ftr-323	914	1	166	CARDINAL
ftr-323	915	1	u.s.	GPE
ftr-323	915	2	165	CARDINAL
ftr-323	916	1	7	CARDINAL
ftr-323	916	2	u.s.	GPE
ftr-323	916	3	the united states	GPE
ftr-323	916	4	november 15, 2006	DATE
ftr-323	916	5	22–25	CARDINAL
ftr-323	916	6	2006	DATE
ftr-323	917	1	167	CARDINAL
ftr-323	919	1	ault & arnold	ORG
ftr-323	919	2	50	CARDINAL
ftr-323	919	3	488–91	CARDINAL
ftr-323	919	4	69	CARDINAL
ftr-323	919	5	1552–53	CARDINAL
ftr-323	921	1	2012	DATE
ftr-323	921	2	treasury	ORG
ftr-323	921	3	445	CARDINAL
ftr-323	921	4	u.s.	GPE
ftr-323	922	1	u.s.	GPE
ftr-323	923	1	japan	GPE
ftr-323	923	2	the united states	GPE
ftr-323	923	3	u.s.	GPE
ftr-323	923	4	1	CARDINAL
ftr-323	923	5	2	CARDINAL
ftr-323	923	6	u.s.	GPE
ftr-323	924	1	u.s.	GPE
ftr-323	926	1	zero	CARDINAL
ftr-323	927	1	zero	CARDINAL
ftr-323	927	2	zero	CARDINAL
ftr-323	928	1	168	CARDINAL
ftr-323	929	1	lokken & kitamura	ORG
ftr-323	929	2	1	CARDINAL
ftr-323	929	3	629	CARDINAL
ftr-323	929	4	169	CARDINAL
ftr-323	930	1	48	DATE
ftr-323	930	2	10	CARDINAL
ftr-323	930	3	170	CARDINAL
ftr-323	932	1	100	MONEY
ftr-323	932	2	10 percent	PERCENT
ftr-323	932	3	100	MONEY
ftr-323	932	4	10 percent	PERCENT
ftr-323	933	1	10 percent	PERCENT
ftr-323	933	2	10 percent	PERCENT
ftr-323	933	3	0	MONEY
ftr-323	934	1	35 percent	PERCENT
ftr-323	934	2	3.50	MONEY
ftr-323	936	1	446	CARDINAL
ftr-323	936	2	florida	GPE
ftr-323	937	1	13:8	CARDINAL
ftr-323	937	2	u.s.	GPE
ftr-323	937	3	zero	CARDINAL
ftr-323	937	4	u.s.	GPE
ftr-323	938	1	u.s.	GPE
ftr-323	938	2	congress	ORG
ftr-323	938	3	u.s.	GPE
ftr-323	939	1	redux part vi.b.3	LOC
ftr-323	939	2	u.s.	GPE
ftr-323	939	3	zero	CARDINAL
ftr-323	941	1	u.s.	GPE
ftr-323	942	1	2	CARDINAL
ftr-323	943	1	2	CARDINAL
ftr-323	943	2	usco	GPE
ftr-323	943	3	u.s.	GPE
ftr-323	943	4	u.s.	GPE
ftr-323	943	5	35 percent	PERCENT
ftr-323	943	6	45 percent	PERCENT
ftr-323	944	1	the current year	DATE
ftr-323	944	2	usco	GPE
ftr-323	944	3	1,000,000	MONEY
ftr-323	944	4	500,000	MONEY
ftr-323	944	5	the united states	GPE
ftr-323	945	1	usco	GPE
ftr-323	945	2	300,000	MONEY
ftr-323	945	3	135,000	MONEY
ftr-323	946	1	usco	ORG
ftr-323	946	2	the united states	GPE
ftr-323	947	1	usco	GPE
ftr-323	948	1	usco	GPE
ftr-323	948	2	200,000	MONEY
ftr-323	948	3	the current year	DATE
ftr-323	950	1	3.50	MONEY
ftr-323	950	2	3.50	MONEY
ftr-323	950	3	0	MONEY
ftr-323	950	4	3.50	MONEY
ftr-323	951	1	10	MONEY
ftr-323	951	2	6.50	MONEY
ftr-323	951	3	10	MONEY
ftr-323	951	4	3.50	MONEY
ftr-323	952	1	3.50	MONEY
ftr-323	952	2	congress	ORG
ftr-323	952	3	section 265	LAW
ftr-323	954	1	2012	DATE
ftr-323	954	2	treasury	ORG
ftr-323	954	3	447	CARDINAL
ftr-323	954	4	usco	GPE
ftr-323	955	1	u.s.	GPE
ftr-323	955	2	usco	GPE
ftr-323	955	3	100,000	MONEY
ftr-323	956	1	usco	GPE
ftr-323	956	2	400,000	MONEY
ftr-323	956	3	300,000	MONEY
ftr-323	956	4	100,000	MONEY
ftr-323	957	1	u.s.	GPE
ftr-323	957	2	100,000	MONEY
ftr-323	957	3	usco	GPE
ftr-323	957	4	zero	CARDINAL
ftr-323	957	5	100,000	MONEY
ftr-323	958	1	usco	ORG
ftr-323	958	2	140,000	MONEY
ftr-323	958	3	$400,000/$1,000,000 × $350,000	MONEY
ftr-323	958	4	140,000	MONEY
ftr-323	958	5	all $135,000	MONEY
ftr-323	958	6	usco	ORG
ftr-323	958	7	the current year	DATE
ftr-323	959	1	usco	GPE
ftr-323	959	2	the current year	DATE
ftr-323	959	3	300,000	MONEY
ftr-323	959	4	100,000	MONEY
ftr-323	959	5	u.s.	GPE
ftr-323	960	1	u.s.	GPE
ftr-323	960	2	135,000	MONEY
ftr-323	960	3	the entire $105,000	MONEY
ftr-323	960	4	u.s.	GPE
ftr-323	960	5	300,000	MONEY
ftr-323	960	6	300,000	MONEY
ftr-323	960	7	105,000	MONEY
ftr-323	960	8	the 35 percent	PERCENT
ftr-323	960	9	u.s.	GPE
ftr-323	960	10	100,000	MONEY
ftr-323	960	11	35,000	MONEY
ftr-323	960	12	5,000	MONEY
ftr-323	961	1	30,000	MONEY
ftr-323	961	2	u.s.	GPE
ftr-323	961	3	100,000	MONEY
ftr-323	962	1	10 percent	PERCENT
ftr-323	962	2	300,000	MONEY
ftr-323	962	3	$30,000 / $300,000	MONEY
ftr-323	964	1	zero	CARDINAL
ftr-323	965	1	u.s.	GPE
ftr-323	965	2	u.s.	GPE
ftr-323	966	1	448	CARDINAL
ftr-323	966	2	florida	GPE
ftr-323	968	1	13:8	CARDINAL
ftr-323	968	2	zero	CARDINAL
ftr-323	969	1	u.s.	GPE
ftr-323	970	1	u.s.	GPE
ftr-323	970	2	congress	ORG
ftr-323	970	3	u.s.	GPE
ftr-323	970	4	zero.172	ORG
ftr-323	970	5	u.s.	GPE
ftr-323	970	6	u.s.	GPE
ftr-323	970	7	congress	ORG
ftr-323	971	1	3	CARDINAL
ftr-323	972	1	3	CARDINAL
ftr-323	972	2	u.s.	GPE
ftr-323	972	3	35 percent	PERCENT
ftr-323	973	1	usco	ORG
ftr-323	973	2	subco	ORG
ftr-323	974	1	lowtaxia	ORG
ftr-323	975	1	u.s.	GPE
ftr-323	975	2	u.s.	GPE
ftr-323	975	3	subco	GPE
ftr-323	975	4	usco	GPE
ftr-323	975	5	usco	ORG
ftr-323	975	6	100,000	MONEY
ftr-323	975	7	u.s.	GPE
ftr-323	975	8	subco	GPE
ftr-323	976	1	the united states	GPE
ftr-323	976	2	u.s.	GPE
ftr-323	976	3	subco	ORG
ftr-323	976	4	usco	GPE
ftr-323	976	5	usco	GPE
ftr-323	976	6	u.s.	GPE
ftr-323	976	7	100,000	MONEY
ftr-323	976	8	subco	ORG
ftr-323	976	9	usco	GPE
ftr-323	977	1	usco	GPE
ftr-323	977	2	100,000	MONEY
ftr-323	977	3	subco	ORG
ftr-323	977	4	usco	GPE
ftr-323	977	5	u.s.	GPE
ftr-323	977	6	35,000	MONEY
ftr-323	977	7	u.s.	GPE
ftr-323	977	8	171	CARDINAL
ftr-323	979	1	265	CARDINAL
ftr-323	980	1	172	CARDINAL
ftr-323	981	1	170	CARDINAL
ftr-323	982	1	173	CARDINAL
ftr-323	983	1	gustafson	PERSON
ftr-323	983	2	peroni & pugh	ORG
ftr-323	983	3	10	CARDINAL
ftr-323	983	4	24–26	DATE
ftr-323	983	5	485–86	DATE
ftr-323	985	1	174	CARDINAL
ftr-323	987	1	1.861-8(g	CARDINAL
ftr-323	987	2	18	CARDINAL
ftr-323	990	1	88	CARDINAL
ftr-323	990	2	sept. 24, 1987	DATE
ftr-323	994	1	79	CARDINAL
ftr-323	994	2	mar. 29, 1979	DATE
ftr-323	995	1	2012	DATE
ftr-323	995	2	treasury	ORG
ftr-323	995	3	449	CARDINAL
ftr-323	995	4	100,000	MONEY
ftr-323	995	5	35,000	MONEY
ftr-323	995	6	u.s.	GPE
ftr-323	997	1	usco	GPE
ftr-323	997	2	the united states	GPE
ftr-323	998	1	the united states	GPE
ftr-323	998	2	usco	GPE
ftr-323	998	3	35,000	MONEY
ftr-323	998	4	35,000	MONEY
ftr-323	998	5	u.s.	GPE
ftr-323	998	6	subco	ORG
ftr-323	999	1	usco	GPE
ftr-323	999	2	100,000	MONEY
ftr-323	999	3	subco	ORG
ftr-323	999	4	35,000	MONEY
ftr-323	999	5	usco	GPE
ftr-323	999	6	u.s.	GPE
ftr-323	1001	1	u.s.	GPE
ftr-323	1001	2	3	CARDINAL
ftr-323	1001	3	u.s.	GPE
ftr-323	1001	4	u.s.	GPE
ftr-323	1002	1	u.s.	GPE
ftr-323	1002	2	175	CARDINAL
ftr-323	1003	1	usco	GPE
ftr-323	1003	2	100,000	MONEY
ftr-323	1003	3	an earlier year	DATE
ftr-323	1004	1	usco	GPE
ftr-323	1004	2	100,000	MONEY
ftr-323	1005	1	the u.s. treasury	ORG
ftr-323	1005	2	35,000	MONEY
ftr-323	1005	3	usco	GPE
ftr-323	1005	4	earlier $35,000	MONEY
ftr-323	1005	5	treasury	ORG
ftr-323	1005	6	35,000	MONEY
ftr-323	1005	7	usco	GPE
ftr-323	1005	8	100,000	MONEY
ftr-323	1006	1	35,000	MONEY
ftr-323	1006	2	the earlier year	DATE
ftr-323	1006	3	the later year	DATE
ftr-323	1006	4	35,000	MONEY
ftr-323	1006	5	treasury	ORG
ftr-323	1006	6	usco	GPE
ftr-323	1006	7	176	CARDINAL
ftr-323	1007	1	james r. hines	PERSON
ftr-323	1007	2	jr.	PERSON
ftr-323	1007	3	61	CARDINAL
ftr-323	1007	4	j. 461	PERSON
ftr-323	1007	5	463	DATE
ftr-323	1007	6	2008	DATE
ftr-323	1007	7	samuels	ORG
ftr-323	1007	8	american	NORP
ftr-323	1007	9	24	CARDINAL
ftr-323	1007	10	1594–95	CARDINAL
ftr-323	1007	11	t. timothy tuerff	PERSON
ftr-323	1007	12	manal corwin	PERSON
ftr-323	1007	13	paul oosterhuis	PERSON
ftr-323	1007	14	john m. samuels & david walker	PERSON
ftr-323	1007	15	1	CARDINAL
ftr-323	1007	16	a 21st century	DATE
ftr-323	1007	17	u.s.	GPE
ftr-323	1007	18	88	CARDINAL
ftr-323	1007	19	19	CARDINAL
ftr-323	1007	20	22	DATE
ftr-323	1007	21	june 2010	DATE
ftr-323	1007	22	116	CARDINAL
ftr-323	1007	23	450	CARDINAL
ftr-323	1007	24	florida	GPE
ftr-323	1009	1	13:8	CARDINAL
ftr-323	1009	2	u.s.	GPE
ftr-323	1010	1	the united states	GPE
ftr-323	1010	2	u.s.	GPE
ftr-323	1011	1	the united states	GPE
ftr-323	1011	2	u.s.	GPE
ftr-323	1011	3	u.s.	GPE
ftr-323	1011	4	u.s.	GPE
ftr-323	1012	1	u.s.	GPE
ftr-323	1012	2	u.s.	GPE
ftr-323	1012	3	3	CARDINAL
ftr-323	1012	4	u.s.	GPE
ftr-323	1012	5	48	DATE
ftr-323	1012	6	9	DATE
ftr-323	1013	1	177	CARDINAL
ftr-323	1014	1	u.s.	GPE
ftr-323	1015	1	40	CARDINAL
ftr-323	1015	2	61–62	CARDINAL
ftr-323	1015	3	michael j. mcintyre	PERSON
ftr-323	1015	4	122	CARDINAL
ftr-323	1015	5	1021	CARDINAL
ftr-323	1015	6	feb. 23, 2009	DATE
ftr-323	1015	7	samuels	ORG
ftr-323	1015	8	american	NORP
ftr-323	1015	9	24	CARDINAL
ftr-323	1015	10	1594	DATE
ftr-323	1015	11	95	CARDINAL
ftr-323	1015	12	canada	GPE
ftr-323	1015	13	canada	GPE
ftr-323	1015	14	53	CARDINAL
ftr-323	1015	15	canadian	NORP
ftr-323	1016	1	martin a. sullivan	PERSON
ftr-323	1016	2	136	CARDINAL
ftr-323	1016	3	1098	DATE
ftr-323	1016	4	1102	DATE
ftr-323	1016	5	sept. 3, 2012	DATE
ftr-323	1016	6	u.s.	GPE
ftr-323	1017	1	178	CARDINAL
ftr-323	1018	1	graetz & oosterhuis	ORG
ftr-323	1018	2	50	CARDINAL
ftr-323	1018	3	782	CARDINAL
ftr-323	1018	4	martin a. sullivan	PERSON
ftr-323	1018	5	obama	PERSON
ftr-323	1018	6	123	CARDINAL
ftr-323	1018	7	1163	DATE
ftr-323	1018	8	1164–65	DATE
ftr-323	1018	9	june 8, 2009	DATE
ftr-323	1019	1	179	CARDINAL
ftr-323	1020	1	177	CARDINAL
ftr-323	1021	1	2012	DATE
ftr-323	1021	2	treasury	ORG
ftr-323	1021	3	451	CARDINAL
ftr-323	1021	4	u.s.	GPE
ftr-323	1022	1	u.s.	GPE
ftr-323	1023	1	one	CARDINAL
ftr-323	1024	1	5 percent	PERCENT
ftr-323	1027	1	180	CARDINAL
ftr-323	1029	1	france	GPE
ftr-323	1029	2	germany	GPE
ftr-323	1029	3	japan	GPE
ftr-323	1029	4	switzerland	GPE
ftr-323	1030	1	48	DATE
ftr-323	1030	2	23	CARDINAL
ftr-323	1030	3	25	DATE
ftr-323	1030	4	28	DATE
ftr-323	1030	5	40	DATE
ftr-323	1031	1	181	CARDINAL
ftr-323	1032	1	bush	PERSON
ftr-323	1033	1	108	CARDINAL
ftr-323	1033	2	134	CARDINAL
ftr-323	1034	1	41	CARDINAL
ftr-323	1034	2	190	CARDINAL
ftr-323	1035	1	146	CARDINAL
ftr-323	1036	1	452	CARDINAL
ftr-323	1036	2	florida	GPE
ftr-323	1037	1	13:8	CARDINAL
ftr-323	1038	1	treasury	ORG
ftr-323	1038	2	irs	ORG
ftr-323	1039	1	1913	DATE
ftr-323	1039	2	u.s.	GPE
ftr-323	1039	3	u.s.	GPE
ftr-323	1040	1	u.s.	GPE
ftr-323	1040	2	u.s.	GPE
ftr-323	1040	3	u.s.	GPE
ftr-323	1041	1	u.s.	GPE
ftr-323	1041	2	u.s.	GPE
ftr-323	1042	1	zero	CARDINAL
ftr-323	1042	2	u.s.	GPE
ftr-323	1042	3	u.s.	GPE
ftr-323	1042	4	u.s.	GPE
ftr-323	1042	5	u.s.	GPE
ftr-323	1045	1	graetz & oosterhuis	ORG
ftr-323	1045	2	50	CARDINAL
ftr-323	1045	3	781–82	DATE
ftr-323	1047	1	178–80	CARDINAL
ftr-323	1047	2	182	CARDINAL
ftr-323	1048	1	gustafson	PERSON
ftr-323	1048	2	peroni & pugh	ORG
ftr-323	1048	3	10	CARDINAL
ftr-323	1048	4	24–26	DATE
ftr-323	1048	5	485–86	DATE
ftr-323	1050	1	peroni, fleming & shay	ORG
ftr-323	1050	2	3	CARDINAL
ftr-323	1050	3	459–64	CARDINAL
ftr-323	1051	1	4	CARDINAL
ftr-323	1052	1	183	CARDINAL
ftr-323	1053	1	fleming, peroni & shay	ORG
ftr-323	1053	2	4	CARDINAL
ftr-323	1053	3	96–104	DATE
ftr-323	1053	4	2012	DATE
ftr-323	1053	5	treasury	ORG
ftr-323	1053	6	453	CARDINAL
ftr-323	1054	1	4	CARDINAL
ftr-323	1054	2	usco	GPE
ftr-323	1054	3	u.s.	GPE
ftr-323	1054	4	u.s.	GPE
ftr-323	1054	5	35 percent	PERCENT
ftr-323	1054	6	the united states	GPE
ftr-323	1055	1	u.s.	GPE
ftr-323	1055	2	subco	GPE
ftr-323	1055	3	usco	GPE
ftr-323	1055	4	lowtaxia cfc	PERSON
ftr-323	1055	5	only 5 percent	PERCENT
ftr-323	1055	6	subco	ORG
ftr-323	1055	7	many years	DATE
ftr-323	1055	8	u.s.	GPE
ftr-323	1055	9	subco	ORG
ftr-323	1055	10	usco sells subco	ORG
ftr-323	1056	1	zero	CARDINAL
ftr-323	1057	1	u.s.	GPE
ftr-323	1057	2	lowtaxia	GPE
ftr-323	1058	1	usco	ORG
ftr-323	1059	1	usco	GPE
ftr-323	1059	2	lowtaxia	GPE
ftr-323	1059	3	thirty-five cents	MONEY
ftr-323	1059	4	u.s.	GPE
ftr-323	1060	1	u.s.	GPE
ftr-323	1060	2	usco	GPE
ftr-323	1060	3	lowtaxia	GPE
ftr-323	1060	4	subco	ORG
ftr-323	1061	1	congress	ORG
ftr-323	1061	2	184	CARDINAL
ftr-323	1063	1	50	CARDINAL
ftr-323	1063	2	60	CARDINAL
ftr-323	1063	3	185	CARDINAL
ftr-323	1066	1	gustafson, peroni & pugh	ORG
ftr-323	1066	2	10	CARDINAL
ftr-323	1066	3	679–80	DATE
ftr-323	1067	1	454	CARDINAL
ftr-323	1067	2	florida	GPE
ftr-323	1068	1	13:8	CARDINAL
ftr-323	1068	2	4.186	CARDINAL
ftr-323	1069	1	u.s.	GPE
ftr-323	1069	2	u.s.	GPE
ftr-323	1069	3	u.s.	GPE
ftr-323	1070	1	u.s.	GPE
ftr-323	1070	2	1	CARDINAL
ftr-323	1070	3	u.s.	GPE
ftr-323	1070	4	2	CARDINAL
ftr-323	1070	5	u.s.	GPE
ftr-323	1071	1	u.s.	GPE
ftr-323	1071	2	u.s.	GPE
ftr-323	1071	3	a year	DATE
ftr-323	1071	4	the years	DATE
ftr-323	1071	5	concept188	NORP
ftr-323	1072	1	u.s.	GPE
ftr-323	1073	1	186	CARDINAL
ftr-323	1074	1	bittker & lokken	ORG
ftr-323	1074	2	supra	PERSON
ftr-323	1074	3	127	CARDINAL
ftr-323	1074	4	71–27	CARDINAL
ftr-323	1075	1	later years	DATE
ftr-323	1077	1	187	CARDINAL
ftr-323	1080	1	1.367(a)-6	CARDINAL
ftr-323	1080	2	bittker & lokken	ORG
ftr-323	1080	3	supra	PERSON
ftr-323	1080	4	127	CARDINAL
ftr-323	1080	5	71–27	CARDINAL
ftr-323	1080	6	gustafson	ORG
ftr-323	1080	7	peroni & pugh	ORG
ftr-323	1080	8	10	CARDINAL
ftr-323	1080	9	855–59	DATE
ftr-323	1080	10	64	CARDINAL
ftr-323	1080	11	92.10	CARDINAL
ftr-323	1080	12	kuntz & peroni	ORG
ftr-323	1080	13	u.s.	GPE
ftr-323	1080	14	94	CARDINAL
ftr-323	1080	15	peroni & shay	ORG
ftr-323	1080	16	4	CARDINAL
ftr-323	1080	17	148	CARDINAL
ftr-323	1080	18	188	CARDINAL
ftr-323	1081	1	joseph m. dodge	PERSON
ftr-323	1081	2	j. clifton fleming	PERSON
ftr-323	1081	3	jr.	ORG
ftr-323	1081	4	robert j. peroni	PERSON
ftr-323	1081	5	145–47	DATE
ftr-323	1081	6	4th	ORDINAL
ftr-323	1081	7	2012	DATE
ftr-323	1082	1	2012	DATE
ftr-323	1082	2	treasury	ORG
ftr-323	1082	3	455	CARDINAL
ftr-323	1083	1	5	CARDINAL
ftr-323	1083	2	foreignlandia	GPE
ftr-323	1085	1	foreignlandia	PERSON
ftr-323	1085	2	30 percent	PERCENT
ftr-323	1086	1	the 30 percent	PERCENT
ftr-323	1087	1	years	DATE
ftr-323	1087	2	thirty cents	MONEY
ftr-323	1088	1	years	DATE
ftr-323	1088	2	lowtaxia	LOC
ftr-323	1091	1	the united states	GPE
ftr-323	1091	2	u.s.	GPE
ftr-323	1091	3	4	CARDINAL
ftr-323	1091	4	the united states	GPE
ftr-323	1092	1	189	CARDINAL
ftr-323	1093	1	ault & arnold	ORG
ftr-323	1093	2	50	CARDINAL
ftr-323	1093	3	476–77	DATE
ftr-323	1094	1	456	CARDINAL
ftr-323	1094	2	florida	GPE
ftr-323	1096	1	13:8	CARDINAL
ftr-323	1096	2	u.s.	GPE
ftr-323	1097	1	u.s.	GPE
ftr-323	1097	2	the united states	GPE
ftr-323	1097	3	u.s.	GPE
ftr-323	1098	1	u.s.	GPE
ftr-323	1098	2	u.s.	GPE
ftr-323	1099	1	u.s.	GPE
ftr-323	1099	2	first	ORDINAL
ftr-323	1099	3	u.s.	GPE
ftr-323	1099	4	190	CARDINAL
ftr-323	1101	1	17	CARDINAL
ftr-323	1101	2	5	CARDINAL
ftr-323	1101	3	r. glenn hubbard	PERSON
ftr-323	1101	4	82	CARDINAL
ftr-323	1101	5	213	CARDINAL
ftr-323	1101	6	mar. 2004	DATE
ftr-323	1101	7	olson	PERSON
ftr-323	1101	8	merrill	ORG
ftr-323	1101	9	mundaca	GPE
ftr-323	1101	10	23	CARDINAL
ftr-323	1101	11	60	CARDINAL
ftr-323	1101	12	64–66	CARDINAL
ftr-323	1101	13	phillip r. west	PERSON
ftr-323	1101	14	130	CARDINAL
ftr-323	1101	15	1025	CARDINAL
ftr-323	1101	16	feb. 28, 2011	DATE
ftr-323	1102	1	102	CARDINAL
ftr-323	1103	1	191	CARDINAL
ftr-323	1104	1	peroni & shay	ORG
ftr-323	1104	2	21	CARDINAL
ftr-323	1104	3	1091	DATE
ftr-323	1106	1	kleinbard	PERSON
ftr-323	1106	2	3	CARDINAL
ftr-323	1106	3	129	CARDINAL
ftr-323	1106	4	192	CARDINAL
ftr-323	1107	1	fleming, peroni & shay	ORG
ftr-323	1107	2	21	CARDINAL
ftr-323	1107	3	1085–86	CARDINAL
ftr-323	1108	1	193	CARDINAL
ftr-323	1110	1	2012-2013	DATE
ftr-323	1110	2	4	CARDINAL
ftr-323	1110	3	klaus schwab ed.	PERSON
ftr-323	1110	4	2012	DATE
ftr-323	1110	5	2012	DATE
ftr-323	1110	6	treasury	ORG
ftr-323	1110	7	457	CARDINAL
ftr-323	1110	8	u.s.	GPE
ftr-323	1111	1	u.s.	GPE
ftr-323	1112	1	u.s.	GPE
ftr-323	1113	1	u.s.	GPE
ftr-323	1114	1	u.s.	GPE
ftr-323	1114	2	u.s.	GPE
ftr-323	1114	3	u.s.	GPE
ftr-323	1115	1	t]he	CARDINAL
ftr-323	1115	2	the united states	GPE
ftr-323	1118	1	the united states	GPE
ftr-323	1119	1	the united states	GPE
ftr-323	1119	2	first	ORDINAL
ftr-323	1119	3	2007-2008	DATE
ftr-323	1119	4	2008-2009	DATE
ftr-323	1119	5	second	ORDINAL
ftr-323	1119	6	2009-2010	DATE
ftr-323	1119	7	fourth	ORDINAL
ftr-323	1119	8	2010-2011	DATE
ftr-323	1119	9	fifth	ORDINAL
ftr-323	1119	10	2011-2012	DATE
ftr-323	1119	11	seventh	ORDINAL
ftr-323	1119	12	2012-2013	DATE
ftr-323	1120	1	359	CARDINAL
ftr-323	1120	2	u.s.	GPE
ftr-323	1120	3	2010-2011	DATE
ftr-323	1120	4	2009-2010	DATE
ftr-323	1120	5	320	CARDINAL
ftr-323	1120	6	klaus schwab ed.	PERSON
ftr-323	1120	7	2009	DATE
ftr-323	1120	8	u.s.	GPE
ftr-323	1120	9	2010-2011	DATE
ftr-323	1120	10	146	CARDINAL
ftr-323	1120	11	88	CARDINAL
ftr-323	1121	1	194	CARDINAL
ftr-323	1122	1	bret wells	PERSON
ftr-323	1122	2	127	CARDINAL
ftr-323	1122	3	1345	DATE
ftr-323	1122	4	june 21, 2010	DATE
ftr-323	1123	1	195	CARDINAL
ftr-323	1123	2	harry grubert	PERSON
ftr-323	1123	3	u.s. multinational company	ORG
ftr-323	1123	4	65	CARDINAL
ftr-323	1123	5	247	CARDINAL
ftr-323	1123	6	268	CARDINAL
ftr-323	1123	7	2012	DATE
ftr-323	1125	1	196	CARDINAL
ftr-323	1126	1	257	CARDINAL
ftr-323	1127	1	458	CARDINAL
ftr-323	1127	2	florida	GPE
ftr-323	1128	1	13:8	CARDINAL
ftr-323	1128	2	u.s.	GPE
ftr-323	1128	3	u.s.	GPE
ftr-323	1130	1	the united states	GPE
ftr-323	1131	1	the united states	GPE
ftr-323	1131	2	u.s.	GPE
ftr-323	1132	1	1	CARDINAL
ftr-323	1132	2	2	CARDINAL
ftr-323	1132	3	3	CARDINAL
ftr-323	1132	4	50 percent	PERCENT
ftr-323	1132	5	u.s.	GPE
ftr-323	1132	6	4	CARDINAL
ftr-323	1133	1	5 percent	PERCENT
ftr-323	1133	2	5	CARDINAL
ftr-323	1134	1	the united states	GPE
ftr-323	1134	2	u.s.	GPE
ftr-323	1134	3	the united states	GPE
ftr-323	1134	4	197	CARDINAL
ftr-323	1135	1	gravelle	PERSON
ftr-323	1135	2	151	CARDINAL
ftr-323	1135	3	17	CARDINAL
ftr-323	1135	4	eric toder	PERSON
ftr-323	1135	5	65	CARDINAL
ftr-323	1135	6	505	CARDINAL
ftr-323	1135	7	507–08	DATE
ftr-323	1135	8	532–34	CARDINAL
ftr-323	1135	9	2012	DATE
ftr-323	1136	1	2012	DATE
ftr-323	1136	2	treasury	ORG
ftr-323	1136	3	459	CARDINAL
ftr-323	1136	4	u.s.	GPE
ftr-323	1137	1	u.s.	GPE
ftr-323	1137	2	u.s.	GPE
ftr-323	1137	3	u.s.	GPE
ftr-323	1137	4	five	CARDINAL
ftr-323	1137	5	the united states	GPE
ftr-323	1138	1	the united states	GPE
ftr-323	1138	2	u.s.	GPE
ftr-323	1139	1	one	CARDINAL
ftr-323	1140	1	the united states	GPE
ftr-323	1140	2	the united states	GPE
ftr-323	1141	1	u.s.	GPE
ftr-323	1141	2	five	CARDINAL
ftr-323	1141	3	u.s.	GPE
ftr-323	1141	4	198	CARDINAL
ftr-323	1142	1	barbara angus	PERSON
ftr-323	1142	2	tom neubig	PERSON
ftr-323	1142	3	eric solomon & mark weinberger	PERSON
ftr-323	1142	4	u.s.	GPE
ftr-323	1142	5	127	CARDINAL
ftr-323	1142	6	45	CARDINAL
ftr-323	1142	7	59	DATE
ftr-323	1142	8	5, 2010	DATE
ftr-323	1142	9	olson	PERSON
ftr-323	1142	10	merrill	ORG
ftr-323	1142	11	mundaca	GPE
ftr-323	1142	12	23	CARDINAL
ftr-323	1142	13	65	DATE
ftr-323	1142	14	martin a. sullivan	PERSON
ftr-323	1142	15	american	NORP
ftr-323	1142	16	133	CARDINAL
ftr-323	1142	17	1175	CARDINAL
ftr-323	1142	18	1179	DATE
ftr-323	1142	19	dec. 5, 2011	DATE
ftr-323	1143	1	hereinafter sullivan	PERSON
ftr-323	1143	2	u.s.	GPE
ftr-323	1145	1	u.s.	GPE
ftr-323	1147	1	199	CARDINAL
ftr-323	1148	1	151	CARDINAL
ftr-323	1148	2	17	DATE
ftr-323	1148	3	the united states	GPE
ftr-323	1149	1	200	CARDINAL
ftr-323	1150	1	approximately 2,040,000	CARDINAL
ftr-323	1150	2	2004	DATE
ftr-323	1152	1	5	CARDINAL
ftr-323	1152	2	2012	DATE
ftr-323	1153	1	about 80 percent	PERCENT
ftr-323	1153	2	that year	DATE
ftr-323	1153	3	u.s.	GPE
ftr-323	1153	4	fewer than	CARDINAL
ftr-323	1154	1	grubert	PERSON
ftr-323	1154	2	460	CARDINAL
ftr-323	1154	3	florida	GPE
ftr-323	1154	4	13:8	CARDINAL
ftr-323	1155	1	u.s.	GPE
ftr-323	1156	1	195	CARDINAL
ftr-323	1156	2	251	CARDINAL
ftr-323	1156	3	sullivan	PERSON
ftr-323	1156	4	198	CARDINAL
ftr-323	1156	5	1175	CARDINAL
ftr-323	1156	6	1178–79	DATE
ftr-323	1156	7	u.s.	GPE
ftr-323	1156	8	u.s.	GPE
ftr-323	1156	9	the united states	GPE