id	sid	eid	entity	type
ftr-330	1	1	florida	GPE
ftr-330	1	2	12	CARDINAL
ftr-330	1	3	2012	DATE
ftr-330	1	4	3 125	CARDINAL
ftr-330	1	5	martin j. mcmahon	PERSON
ftr-330	1	6	jr.	PERSON
ftr-330	1	7	section 1501	LAW
ftr-330	3	1	section 1502	LAW
ftr-330	6	1	1	CARDINAL
ftr-330	6	2	2	CARDINAL
ftr-330	6	3	3	CARDINAL
ftr-330	6	4	stephen c. o’connell	PERSON
ftr-330	6	5	university of florida college of law	ORG
ftr-330	7	1	paul r. mcdaniel	PERSON
ftr-330	7	2	martin j. mcmahon	PERSON
ftr-330	7	3	jr. &	ORG
ftr-330	7	4	daniel l. simmons	PERSON
ftr-330	7	5	3d	CARDINAL
ftr-330	8	1	2006	DATE
ftr-330	9	1	the united states	GPE
ftr-330	9	2	svensk skattetidning	ORG
ftr-330	9	3	8, 2011	DATE
ftr-330	9	4	597	CARDINAL
ftr-330	10	1	daniel l. simmons	PERSON
ftr-330	11	1	don leatherman	PERSON
ftr-330	11	2	jack cummings	PERSON
ftr-330	13	1	january 31, 2012	DATE
ftr-330	14	1	126	CARDINAL
ftr-330	14	2	florida	GPE
ftr-330	15	1	12:3	CARDINAL
ftr-330	15	2	4	CARDINAL
ftr-330	15	3	5	CARDINAL
ftr-330	17	1	i. introduction	PERSON
ftr-330	17	2	127 ii	PERSON
ftr-330	18	1	128	CARDINAL
ftr-330	19	1	133	CARDINAL
ftr-330	19	2	133	CARDINAL
ftr-330	19	3	135	CARDINAL
ftr-330	19	4	136	CARDINAL
ftr-330	19	5	137	CARDINAL
ftr-330	19	6	137	CARDINAL
ftr-330	19	7	138	CARDINAL
ftr-330	19	8	139	CARDINAL
ftr-330	19	9	d.	NORP
ftr-330	19	10	140	CARDINAL
ftr-330	20	1	141 a.	PERCENT
ftr-330	21	1	141	CARDINAL
ftr-330	23	1	144	CARDINAL
ftr-330	23	2	144	CARDINAL
ftr-330	24	1	147	CARDINAL
ftr-330	25	1	147 1	CARDINAL
ftr-330	27	1	147 2	CARDINAL
ftr-330	28	1	148 3	DATE
ftr-330	29	1	149 4	DATE
ftr-330	30	1	150 5	CARDINAL
ftr-330	30	2	152	CARDINAL
ftr-330	32	1	152	CARDINAL
ftr-330	33	1	154	CARDINAL
ftr-330	34	1	154 1	CARDINAL
ftr-330	36	1	154 2	CARDINAL
ftr-330	36	2	155 3	CARDINAL
ftr-330	36	3	159	CARDINAL
ftr-330	36	4	160 1	CARDINAL
ftr-330	36	5	section 301	LAW
ftr-330	37	1	160 2	CARDINAL
ftr-330	37	2	160 3	CARDINAL
ftr-330	38	1	162 2012	CARDINAL
ftr-330	38	2	127	CARDINAL
ftr-330	38	3	166	CARDINAL
ftr-330	38	4	166	CARDINAL
ftr-330	38	5	167	CARDINAL
ftr-330	38	6	f. anti-	PERSON
ftr-330	38	7	168	CARDINAL
ftr-330	38	8	168	CARDINAL
ftr-330	38	9	168	CARDINAL
ftr-330	38	10	section 382	LAW
ftr-330	38	11	170	CARDINAL
ftr-330	39	1	172 1	CARDINAL
ftr-330	40	1	172 2	CARDINAL
ftr-330	41	1	173 3	CARDINAL
ftr-330	41	2	175 4	CARDINAL
ftr-330	43	1	175	CARDINAL
ftr-330	44	1	176	CARDINAL
ftr-330	45	1	176	CARDINAL
ftr-330	45	2	178	CARDINAL
ftr-330	46	1	179 1	CARDINAL
ftr-330	46	2	179 2	CARDINAL
ftr-330	46	3	180	CARDINAL
ftr-330	46	4	180	CARDINAL
ftr-330	47	1	181	CARDINAL
ftr-330	47	2	i. introduction	PERSON
ftr-330	47	3	united states corporations	ORG
ftr-330	47	4	1917,2	CARDINAL
ftr-330	52	1	1	CARDINAL
ftr-330	52	2	2008	DATE
ftr-330	52	3	over 42,000	CARDINAL
ftr-330	53	1	30	CARDINAL
ftr-330	53	2	soi	ORG
ftr-330	53	3	4	CARDINAL
ftr-330	53	4	339	CARDINAL
ftr-330	54	1	13	CARDINAL
ftr-330	54	2	spring 2011	DATE
ftr-330	55	1	2	CARDINAL
ftr-330	55	2	jasper l. cummings	PERSON
ftr-330	55	3	11	CARDINAL
ftr-330	55	4	fla	GPE
ftr-330	56	1	143	CARDINAL
ftr-330	56	2	163	CARDINAL
ftr-330	56	3	2011	DATE
ftr-330	57	1	128	CARDINAL
ftr-330	57	2	florida	GPE
ftr-330	58	1	12:3	CARDINAL
ftr-330	60	1	section 1501	LAW
ftr-330	60	2	section 1504(b	LAW
ftr-330	61	1	section 1502	LAW
ftr-330	61	2	regulations4	PERSON
ftr-330	64	1	2004	DATE
ftr-330	64	2	section 1502	LAW
ftr-330	68	1	section 1504(a	LAW
ftr-330	68	2	one	CARDINAL
ftr-330	68	3	80 percent	PERCENT
ftr-330	68	4	3	CARDINAL
ftr-330	69	1	1986	DATE
ftr-330	70	1	4.	CARDINAL
ftr-330	70	2	1986	DATE
ftr-330	71	1	5	CARDINAL
ftr-330	73	1	1504(a)(4	CARDINAL
ftr-330	74	1	2012	DATE
ftr-330	74	2	129	CARDINAL
ftr-330	75	1	one	CARDINAL
ftr-330	76	1	one	CARDINAL
ftr-330	77	1	years	DATE
ftr-330	77	2	years	DATE
ftr-330	78	1	years	DATE
ftr-330	79	1	one	CARDINAL
ftr-330	82	1	the taxable year	DATE
ftr-330	82	2	6	CARDINAL
ftr-330	83	1	1501	CARDINAL
ftr-330	85	1	1504(b)(3	CARDINAL
ftr-330	86	1	1504(d	DATE
ftr-330	87	1	8	CARDINAL
ftr-330	89	1	9	CARDINAL
ftr-330	90	1	1.1502–21(c	CARDINAL
ftr-330	91	1	10	CARDINAL
ftr-330	92	1	17	CARDINAL
ftr-330	92	2	130	CARDINAL
ftr-330	92	3	florida	GPE
ftr-330	94	1	12:3	CARDINAL
ftr-330	95	1	capitalized.12	ORG
ftr-330	103	1	11	CARDINAL
ftr-330	106	1	12	CARDINAL
ftr-330	108	1	1.1502–13(c)(2	CARDINAL
ftr-330	109	1	13	CARDINAL
ftr-330	111	1	1.1502–13(c)(1)(i	CARDINAL
ftr-330	112	1	14	CARDINAL
ftr-330	114	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	114	2	2	CARDINAL
ftr-330	115	1	15	CARDINAL
ftr-330	117	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	117	2	4	CARDINAL
ftr-330	118	1	2012	DATE
ftr-330	118	2	131	CARDINAL
ftr-330	120	1	a year	DATE
ftr-330	121	1	one	CARDINAL
ftr-330	122	1	section 1.1502–32.17 gain	ORG
ftr-330	124	1	16	CARDINAL
ftr-330	127	1	17	CARDINAL
ftr-330	130	1	18	CARDINAL
ftr-330	131	1	1.1502–13(f)(2	CARDINAL
ftr-330	132	1	19	CARDINAL
ftr-330	133	1	1.1502–19	CARDINAL
ftr-330	133	2	31	CARDINAL
ftr-330	133	3	32	DATE
ftr-330	133	4	33	CARDINAL
ftr-330	133	5	132	CARDINAL
ftr-330	133	6	florida	GPE
ftr-330	134	1	12:3	CARDINAL
ftr-330	134	2	basis.23	ORG
ftr-330	136	1	1	CARDINAL
ftr-330	136	2	2	CARDINAL
ftr-330	136	3	3	CARDINAL
ftr-330	137	1	the first year	DATE
ftr-330	137	2	that year	DATE
ftr-330	137	3	first	ORDINAL
ftr-330	138	1	the first year	DATE
ftr-330	138	2	first	ORDINAL
ftr-330	139	1	20	CARDINAL
ftr-330	141	1	1.1502–32	CARDINAL
ftr-330	141	2	21	CARDINAL
ftr-330	142	1	1.1502–32(a)(1	CARDINAL
ftr-330	143	1	22	CARDINAL
ftr-330	145	1	1.1502–32(a)(3)(iii	CARDINAL
ftr-330	146	1	23	CARDINAL
ftr-330	149	1	24	CARDINAL
ftr-330	153	1	25	CARDINAL
ftr-330	155	1	26	CARDINAL
ftr-330	158	1	27	CARDINAL
ftr-330	161	1	28	CARDINAL
ftr-330	163	1	1.1502–75(a)(2	CARDINAL
ftr-330	164	1	2012	DATE
ftr-330	164	2	133	CARDINAL
ftr-330	168	1	one	CARDINAL
ftr-330	168	2	at least one	CARDINAL
ftr-330	168	3	at least 80 percent	PERCENT
ftr-330	168	4	at least 80 percent	PERCENT
ftr-330	168	5	corporation.33	NORP
ftr-330	168	6	one	CARDINAL
ftr-330	168	7	80 percent	PERCENT
ftr-330	172	1	alumax inc.	ORG
ftr-330	172	2	the 80 percent	PERCENT
ftr-330	172	3	section 29	LAW
ftr-330	174	1	1.1502–75(c	CARDINAL
ftr-330	175	1	30	CARDINAL
ftr-330	178	1	31	CARDINAL
ftr-330	180	1	1.1502–75(c)(2	CARDINAL
ftr-330	181	1	irs	ORG
ftr-330	182	1	32	CARDINAL
ftr-330	183	1	1504(a)(1	CARDINAL
ftr-330	184	1	33	CARDINAL
ftr-330	185	1	1504(a)(1	CARDINAL
ftr-330	185	2	2	CARDINAL
ftr-330	186	1	34	CARDINAL
ftr-330	188	1	1.1504–4(b)(2)(iv	CARDINAL
ftr-330	189	1	35	CARDINAL
ftr-330	190	1	109	CARDINAL
ftr-330	190	2	133	CARDINAL
ftr-330	190	3	1997	DATE
ftr-330	190	4	165	CARDINAL
ftr-330	190	5	822	CARDINAL
ftr-330	190	6	11th	ORDINAL
ftr-330	190	7	1999	DATE
ftr-330	191	1	134	CARDINAL
ftr-330	191	2	florida	GPE
ftr-330	191	3	12:3 1502(a)(2	CARDINAL
ftr-330	192	1	alumax	ORG
ftr-330	192	2	two	CARDINAL
ftr-330	193	1	four	CARDINAL
ftr-330	193	2	six	CARDINAL
ftr-330	194	1	two	CARDINAL
ftr-330	194	2	six	CARDINAL
ftr-330	195	1	one	CARDINAL
ftr-330	195	2	two	CARDINAL
ftr-330	196	1	two	CARDINAL
ftr-330	197	1	alumax	ORG
ftr-330	198	1	two	CARDINAL
ftr-330	198	2	one	CARDINAL
ftr-330	199	1	four	CARDINAL
ftr-330	199	2	two	CARDINAL
ftr-330	200	1	two	CARDINAL
ftr-330	201	1	four	CARDINAL
ftr-330	201	2	one	CARDINAL
ftr-330	203	1	80 percent	PERCENT
ftr-330	204	1	section 1502(a)(2	LAW
ftr-330	206	1	section 1504(a)(2	LAW
ftr-330	207	1	section 1504(a)(4	LAW
ftr-330	208	1	section 1504(a)(5	LAW
ftr-330	209	1	exercised.36	ORG
ftr-330	211	1	2)(i	CARDINAL
ftr-330	212	1	37	CARDINAL
ftr-330	214	1	1.1504–4(d)(1	CARDINAL
ftr-330	215	1	38	CARDINAL
ftr-330	217	1	1.1504–4(c)(4	CARDINAL
ftr-330	218	1	1041	CARDINAL
ftr-330	218	2	2012	DATE
ftr-330	218	3	135	CARDINAL
ftr-330	218	4	the taxable year	DATE
ftr-330	218	5	section 1504(b	LAW
ftr-330	219	1	section 936	LAW
ftr-330	219	2	u.s.	GPE
ftr-330	219	3	puerto rico	GPE
ftr-330	220	1	five years	DATE
ftr-330	220	2	the taxable year	DATE
ftr-330	220	3	elko realty co.	ORG
ftr-330	221	1	two	CARDINAL
ftr-330	223	1	section 269	LAW
ftr-330	226	1	1.1504–4(c)(4)(ii	CARDINAL
ftr-330	227	1	39	CARDINAL
ftr-330	229	1	1.1504–4(b)(2)(iii	DATE
ftr-330	230	1	40	CARDINAL
ftr-330	230	2	section 1504(c	LAW
ftr-330	231	1	five consecutive years	DATE
ftr-330	232	1	41	CARDINAL
ftr-330	233	1	1501	CARDINAL
ftr-330	234	1	42	DATE
ftr-330	235	1	1504(a)(3	CARDINAL
ftr-330	237	1	2002–1	CARDINAL
ftr-330	237	2	959	CARDINAL
ftr-330	237	3	1504(a)(3	CARDINAL
ftr-330	238	1	43	CARDINAL
ftr-330	238	2	29	CARDINAL
ftr-330	239	1	1012	CARDINAL
ftr-330	239	2	1958	DATE
ftr-330	239	3	aff’d per curiam	ORG
ftr-330	239	4	260	CARDINAL
ftr-330	239	5	949	CARDINAL
ftr-330	239	6	3d	CARDINAL
ftr-330	240	1	136	CARDINAL
ftr-330	240	2	florida	GPE
ftr-330	240	3	12:3	CARDINAL
ftr-330	241	1	themselves.46	ORG
ftr-330	241	2	section 1231	LAW
ftr-330	242	1	regulations.47	ORG
ftr-330	242	2	section 11	LAW
ftr-330	246	1	a pre 44	DATE
ftr-330	248	1	1.1502–11(a)(1	CARDINAL
ftr-330	249	1	45	CARDINAL
ftr-330	250	1	1.1502–12(a	CARDINAL
ftr-330	251	1	46	DATE
ftr-330	253	1	1.1502–80	CARDINAL
ftr-330	253	2	47	CARDINAL
ftr-330	255	1	1.1502–11(a)(2	ORDINAL
ftr-330	255	2	8)	CARDINAL
ftr-330	255	3	48	DATE
ftr-330	257	1	1.1502–6(a	ORDINAL
ftr-330	258	1	49	DATE
ftr-330	260	1	1.1502–21(a	CARDINAL
ftr-330	261	1	2012	DATE
ftr-330	261	2	137	CARDINAL
ftr-330	261	3	two	CARDINAL
ftr-330	261	4	1	CARDINAL
ftr-330	261	5	the loss year	DATE
ftr-330	261	6	year	DATE
ftr-330	261	7	loss,51	GPE
ftr-330	261	8	2	CARDINAL
ftr-330	261	9	section 382	LAW
ftr-330	261	10	section 382	LAW
ftr-330	261	11	a.	PERSON
ftr-330	261	12	section 351	LAW
ftr-330	261	13	at least 80 percent	PERCENT
ftr-330	261	14	at least 80 percent	PERCENT
ftr-330	262	1	section 351	LAW
ftr-330	263	1	351	CARDINAL
ftr-330	264	1	section 358	LAW
ftr-330	264	2	section 351	LAW
ftr-330	265	1	section 351	LAW
ftr-330	265	2	section 1032	LAW
ftr-330	265	3	50	CARDINAL
ftr-330	267	1	1.1502–21(b	CARDINAL
ftr-330	268	1	51	CARDINAL
ftr-330	272	1	52	CARDINAL
ftr-330	274	1	1.1502–91	CARDINAL
ftr-330	274	2	53	CARDINAL
ftr-330	276	1	1.1502–21(g	CARDINAL
ftr-330	277	1	54	DATE
ftr-330	279	1	59–259	CARDINAL
ftr-330	279	2	1959–2	CARDINAL
ftr-330	279	3	115	CARDINAL
ftr-330	280	1	55	CARDINAL
ftr-330	283	1	138	CARDINAL
ftr-330	283	2	florida	GPE
ftr-330	285	1	section 351	LAW
ftr-330	285	2	1	CARDINAL
ftr-330	285	3	2	CARDINAL
ftr-330	286	1	section 362(e)(2	ORG
ftr-330	286	2	two	CARDINAL
ftr-330	286	3	section 358	LAW
ftr-330	286	4	351	CARDINAL
ftr-330	286	5	section 362	LAW
ftr-330	286	6	351	CARDINAL
ftr-330	287	1	351	CARDINAL
ftr-330	289	1	section 362(e)(2)(a	LAW
ftr-330	289	2	section 362(e)(2	LAW
ftr-330	290	1	section 362(e)(2	PERCENT
ftr-330	290	2	section 362(e)(2	LAW
ftr-330	290	3	section 362(e)(2	ORG
ftr-330	290	4	section 1.1504–32	ORG
ftr-330	293	1	56	CARDINAL
ftr-330	294	1	1.1032–1	CARDINAL
ftr-330	294	2	57	CARDINAL
ftr-330	296	1	1.1502–80(h	CARDINAL
ftr-330	297	1	58	DATE
ftr-330	299	1	2012	DATE
ftr-330	299	2	139	CARDINAL
ftr-330	300	1	section 357	LAW
ftr-330	300	2	section 351	LAW
ftr-330	301	1	section 357(c)(1	LAW
ftr-330	301	2	section 357(c	LAW
ftr-330	302	1	section 357	LAW
ftr-330	304	1	351	CARDINAL
ftr-330	306	1	section 357	LAW
ftr-330	306	2	section 461(h	ORG
ftr-330	306	3	under 59	DATE
ftr-330	308	1	60	CARDINAL
ftr-330	309	1	section 357(c)(1	LAW
ftr-330	309	2	section 357(c)(3)(a	LAW
ftr-330	310	1	61	CARDINAL
ftr-330	313	1	140	CARDINAL
ftr-330	313	2	florida	GPE
ftr-330	314	1	12:3	CARDINAL
ftr-330	316	1	section 358(h)(3	LAW
ftr-330	316	2	1	CARDINAL
ftr-330	316	3	2	CARDINAL
ftr-330	317	1	section 358(h)(3	LAW
ftr-330	318	1	d.	NORP
ftr-330	318	2	section 351	LAW
ftr-330	319	1	section 367(a)(3	LAW
ftr-330	319	2	section 351	LAW
ftr-330	320	1	third	ORDINAL
ftr-330	320	2	62	CARDINAL
ftr-330	322	1	1.358–5	DATE
ftr-330	323	1	63	DATE
ftr-330	325	1	1.367(a)–2	CARDINAL
ftr-330	325	2	prior years	DATE
ftr-330	326	1	u.s.	GPE
ftr-330	331	1	1.367(a)–6	CARDINAL
ftr-330	331	2	t. section 367(a)(5	ORG
ftr-330	331	3	five	CARDINAL
ftr-330	331	4	at least 80 percent	PERCENT
ftr-330	331	5	u.s.	GPE
ftr-330	332	1	64	CARDINAL
ftr-330	334	1	1.367(a)–4t(b	CARDINAL
ftr-330	335	1	65	CARDINAL
ftr-330	336	1	regs	PERSON
ftr-330	337	1	1.367(a)–4	DATE
ftr-330	338	1	2012	DATE
ftr-330	338	2	141	CARDINAL
ftr-330	340	1	twenty	CARDINAL
ftr-330	341	1	section 482.67	LAW
ftr-330	341	2	u.s.	GPE
ftr-330	341	3	u.s.	GPE
ftr-330	341	4	tax).68 vi.	ORG
ftr-330	342	1	section 316(a	LAW
ftr-330	342	2	1	CARDINAL
ftr-330	342	3	february 28, 1913	DATE
ftr-330	342	4	2	CARDINAL
ftr-330	342	5	the current year	DATE
ftr-330	346	1	66	CARDINAL
ftr-330	348	1	1.367(d)–1t(c)(3	CARDINAL
ftr-330	349	1	67	CARDINAL
ftr-330	351	1	1.367(d)–1t(c)(1	CARDINAL
ftr-330	352	1	68	CARDINAL
ftr-330	355	1	u.s.	GPE
ftr-330	358	1	142	CARDINAL
ftr-330	358	2	florida	GPE
ftr-330	358	3	12:3	CARDINAL
ftr-330	359	1	negative.71	GPE
ftr-330	359	2	u.s.	GPE
ftr-330	359	3	70 percent	PERCENT
ftr-330	359	4	80 percent	PERCENT
ftr-330	359	5	at least twenty percent	PERCENT
ftr-330	359	6	section 243(a)(3	LAW
ftr-330	359	7	100 percent	PERCENT
ftr-330	359	8	section 1504(a)(2	LAW
ftr-330	359	9	1) 80 percent	PERCENT
ftr-330	359	10	2) 80 percent	PERCENT
ftr-330	360	1	section 1059.74 69	LAW
ftr-330	362	1	1.1502–33	CARDINAL
ftr-330	362	2	70	CARDINAL
ftr-330	365	1	71	CARDINAL
ftr-330	367	1	1.1502–32	CARDINAL
ftr-330	367	2	72	CARDINAL
ftr-330	367	3	246a	NORP
ftr-330	367	4	243	CARDINAL
ftr-330	368	1	73	CARDINAL
ftr-330	368	2	less than 45 days	DATE
ftr-330	368	3	the 91 day	DATE
ftr-330	368	4	45 days	DATE
ftr-330	369	1	366 days	DATE
ftr-330	369	2	91 days	DATE
ftr-330	369	3	the 181 day	DATE
ftr-330	369	4	90 days	DATE
ftr-330	370	1	74	CARDINAL
ftr-330	371	1	section1059	PERSON
ftr-330	371	2	more than two years	DATE
ftr-330	371	3	243	CARDINAL
ftr-330	372	1	the taxable year	DATE
ftr-330	373	1	section 1059(c	LAW
ftr-330	373	2	2012	DATE
ftr-330	373	3	143	CARDINAL
ftr-330	376	1	1.1502-13	DATE
ftr-330	377	1	85-day	DATE
ftr-330	377	2	10 percent	PERCENT
ftr-330	377	3	5 percent	PERCENT
ftr-330	378	1	one year	DATE
ftr-330	378	2	20 percent	PERCENT
ftr-330	383	1	section 243(b)(1	LAW
ftr-330	386	1	1	CARDINAL
ftr-330	386	2	section 302(e	LAW
ftr-330	386	3	2	CARDINAL
ftr-330	388	1	1059(e)(1	CARDINAL
ftr-330	389	1	section 1059(e)(2	LAW
ftr-330	389	2	section 1059(e)(1	LAW
ftr-330	391	1	1.1059(e)–1	CARDINAL
ftr-330	391	2	75	CARDINAL
ftr-330	393	1	76	DATE
ftr-330	397	1	144	CARDINAL
ftr-330	397	2	florida	GPE
ftr-330	399	1	income.78	GPE
ftr-330	399	2	second	ORDINAL
ftr-330	401	1	annually	DATE
ftr-330	403	1	the taxable year	DATE
ftr-330	406	1	the end of the year	DATE
ftr-330	407	1	first	ORDINAL
ftr-330	409	1	1.1502–32	CARDINAL
ftr-330	409	2	79	CARDINAL
ftr-330	411	1	80	CARDINAL
ftr-330	414	1	81	CARDINAL
ftr-330	416	1	1.1504–32(c)(1)(i	CARDINAL
ftr-330	417	1	82	CARDINAL
ftr-330	420	1	83	CARDINAL
ftr-330	423	1	2012	DATE
ftr-330	423	2	145	CARDINAL
ftr-330	423	3	first	ORDINAL
ftr-330	423	4	group.85	ORG
ftr-330	423	5	the year	DATE
ftr-330	424	1	the year	DATE
ftr-330	425	1	the year	DATE
ftr-330	428	1	parent.88	ORG
ftr-330	429	1	84	CARDINAL
ftr-330	432	1	1.1502–32(b)(3)(i	CARDINAL
ftr-330	433	1	86	CARDINAL
ftr-330	437	1	87	CARDINAL
ftr-330	439	1	1.1502–19(b)(4)(i	CARDINAL
ftr-330	440	1	covil insulation co.	ORG
ftr-330	440	2	65	CARDINAL
ftr-330	440	3	364	CARDINAL
ftr-330	440	4	1975	DATE
ftr-330	440	5	reg	CARDINAL
ftr-330	441	1	1.1502–19	CARDINAL
ftr-330	442	1	section 1502	LAW
ftr-330	443	1	374	CARDINAL
ftr-330	446	1	89	CARDINAL
ftr-330	448	1	1.1502–19(b)(2)(ii	DATE
ftr-330	449	1	146	CARDINAL
ftr-330	449	2	florida	GPE
ftr-330	449	3	12:3	CARDINAL
ftr-330	449	4	section 354	LAW
ftr-330	449	5	332	CARDINAL
ftr-330	449	6	334(b	DATE
ftr-330	451	1	garvey, inc.	ORG
ftr-330	451	2	section 354	LAW
ftr-330	451	3	250,000	MONEY
ftr-330	451	4	section 358	LAW
ftr-330	452	1	$4.9 million	MONEY
ftr-330	453	1	treasury	ORG
ftr-330	453	2	1.1502–19(a)(2	CARDINAL
ftr-330	453	3	$4.65 million	MONEY
ftr-330	455	1	”94 90	ORG
ftr-330	457	1	1.1502–19(b)(2)(i	CARDINAL
ftr-330	458	1	91	CARDINAL
ftr-330	460	1	1.1502–19(c)(1)(iii	CARDINAL
ftr-330	460	2	2	CARDINAL
ftr-330	461	1	92	CARDINAL
ftr-330	463	1	1.1502–19(c)(1)(iii	CARDINAL
ftr-330	464	1	93	CARDINAL
ftr-330	465	1	726 f.2d	CARDINAL
ftr-330	465	2	1569	CARDINAL
ftr-330	465	3	fed	ORG
ftr-330	465	4	cir	ORG
ftr-330	465	5	1984	DATE
ftr-330	466	1	94	CARDINAL
ftr-330	467	1	1571	CARDINAL
ftr-330	468	1	2012	DATE
ftr-330	468	2	147	CARDINAL
ftr-330	468	3	section 357(c	LAW
ftr-330	468	4	358	CARDINAL
ftr-330	469	1	the p corporation consolidated group	ORG
ftr-330	470	1	100	MONEY
ftr-330	470	2	130	MONEY
ftr-330	471	1	section 357(c	LAW
ftr-330	471	2	30	MONEY
ftr-330	472	1	30	MONEY
ftr-330	472	2	100.96	MONEY
ftr-330	472	3	1	CARDINAL
ftr-330	472	4	311	CARDINAL
ftr-330	472	5	336	CARDINAL
ftr-330	473	1	100	MONEY
ftr-330	473	2	300	MONEY
ftr-330	474	1	300	MONEY
ftr-330	474	2	338	CARDINAL
ftr-330	475	1	300	MONEY
ftr-330	476	1	200	MONEY
ftr-330	476	2	the s corporation	ORG
ftr-330	476	3	$300 to $500	MONEY
ftr-330	477	1	300	MONEY
ftr-330	477	2	200	MONEY
ftr-330	477	3	200	MONEY
ftr-330	478	1	s. p corporation’s	ORG
ftr-330	480	1	95	CARDINAL
ftr-330	483	1	96	CARDINAL
ftr-330	484	1	d.	NORP
ftr-330	484	2	148	CARDINAL
ftr-330	484	3	florida	GPE
ftr-330	485	1	12:3	CARDINAL
ftr-330	485	2	section 1.1502–36	LAW
ftr-330	486	1	1	CARDINAL
ftr-330	486	2	2	CARDINAL
ftr-330	486	3	3	CARDINAL
ftr-330	486	4	4	CARDINAL
ftr-330	487	1	more than one	CARDINAL
ftr-330	488	1	three	CARDINAL
ftr-330	489	1	first	ORDINAL
ftr-330	489	2	section 1.1502–32	LAW
ftr-330	489	3	second	ORDINAL
ftr-330	489	4	section 1.1502–36(c	LAW
ftr-330	490	1	third	ORDINAL
ftr-330	490	2	section 1.1502–36(d	LAW
ftr-330	493	1	2	CARDINAL
ftr-330	493	2	section 1.1502–36(b	LAW
ftr-330	494	1	first	ORDINAL
ftr-330	494	2	all 97	DATE
ftr-330	497	1	2012	DATE
ftr-330	497	2	149	CARDINAL
ftr-330	499	1	first	ORDINAL
ftr-330	500	1	second	ORDINAL
ftr-330	501	1	third	ORDINAL
ftr-330	504	1	3	CARDINAL
ftr-330	505	1	section 1.1502–36(c	LAW
ftr-330	506	1	1	CARDINAL
ftr-330	506	2	2	CARDINAL
ftr-330	512	1	1) zero	CARDINAL
ftr-330	512	2	2	CARDINAL
ftr-330	514	1	150	CARDINAL
ftr-330	514	2	florida	GPE
ftr-330	514	3	12:3	CARDINAL
ftr-330	515	1	4	CARDINAL
ftr-330	516	1	section 1.1502–36(d	LAW
ftr-330	517	1	more than one	CARDINAL
ftr-330	518	1	less than five percent	PERCENT
ftr-330	518	2	1	CARDINAL
ftr-330	518	3	2	CARDINAL
ftr-330	521	1	first	ORDINAL
ftr-330	522	1	section 1.338–6(b	ORG
ftr-330	522	2	98	CARDINAL
ftr-330	524	1	1.1502–36(d)(2)(ii	CARDINAL
ftr-330	525	1	99	CARDINAL
ftr-330	528	1	100	CARDINAL
ftr-330	529	1	1.1502–36(d)(3)(iii	CARDINAL
ftr-330	530	1	2012	DATE
ftr-330	530	2	151	CARDINAL
ftr-330	531	1	first	ORDINAL
ftr-330	532	1	one	CARDINAL
ftr-330	532	2	first	ORDINAL
ftr-330	532	3	nonstock	ORG
ftr-330	532	4	one	CARDINAL
ftr-330	534	1	subsidiary.101	GPE
ftr-330	535	1	section 461(h	ORG
ftr-330	538	1	101	CARDINAL
ftr-330	540	1	1.1502–36(d)(4)(ii	DATE
ftr-330	541	1	102	CARDINAL
ftr-330	544	1	103	CARDINAL
ftr-330	546	1	1.1502–36(d)(4	CARDINAL
ftr-330	547	1	104	CARDINAL
ftr-330	549	1	152	CARDINAL
ftr-330	549	2	florida	GPE
ftr-330	551	1	12:3	CARDINAL
ftr-330	552	1	5	CARDINAL
ftr-330	552	2	the following day	DATE
ftr-330	553	1	one	CARDINAL
ftr-330	554	1	section 301(a	LAW
ftr-330	555	1	1	CARDINAL
ftr-330	555	2	2	CARDINAL
ftr-330	555	3	section 301	LAW
ftr-330	556	1	section 301(c)(1	LAW
ftr-330	556	2	first	ORDINAL
ftr-330	556	3	section 301(c)(2	LAW
ftr-330	556	4	section 301(c)(3	LAW
ftr-330	558	1	section 316(a	LAW
ftr-330	558	2	1	CARDINAL
ftr-330	558	3	february 28, 1913	DATE
ftr-330	558	4	2	CARDINAL
ftr-330	558	5	the current year	DATE
ftr-330	561	1	105	CARDINAL
ftr-330	565	1	1.1502–80(c	CARDINAL
ftr-330	565	2	section 165.	LAW
ftr-330	565	3	2012	DATE
ftr-330	565	4	153	CARDINAL
ftr-330	565	5	section 301	LAW
ftr-330	566	1	treasury regulation section 1.1502–32	ORG
ftr-330	569	1	section 1552	LAW
ftr-330	570	1	section 1552	LAW
ftr-330	570	2	one	CARDINAL
ftr-330	570	3	one	CARDINAL
ftr-330	571	1	106	CARDINAL
ftr-330	573	1	1.1502–33(a	CARDINAL
ftr-330	574	1	107	CARDINAL
ftr-330	576	1	3.	CARDINAL
ftr-330	576	2	108	CARDINAL
ftr-330	579	1	109	CARDINAL
ftr-330	580	1	1.1502–33(c)(1	CARDINAL
ftr-330	581	1	154	CARDINAL
ftr-330	581	2	florida	GPE
ftr-330	581	3	12:3	CARDINAL
ftr-330	581	4	one	CARDINAL
ftr-330	581	5	a different year	DATE
ftr-330	581	6	member.110	PERSON
ftr-330	582	1	1	CARDINAL
ftr-330	583	1	1.1502–13	CARDINAL
ftr-330	583	2	one	CARDINAL
ftr-330	586	1	one	CARDINAL
ftr-330	586	2	section 1001	LAW
ftr-330	586	3	section 1012	LAW
ftr-330	588	1	110	CARDINAL
ftr-330	590	1	1.1502–33(d	CARDINAL
ftr-330	591	1	111	CARDINAL
ftr-330	593	1	1.1502–33(e	CARDINAL
ftr-330	594	1	112	CARDINAL
ftr-330	596	1	1.1502–13(f	CARDINAL
ftr-330	597	1	113	CARDINAL
ftr-330	599	1	114	CARDINAL
ftr-330	601	1	2012	DATE
ftr-330	601	2	155	CARDINAL
ftr-330	602	1	two	CARDINAL
ftr-330	603	1	2	CARDINAL
ftr-330	606	1	115	CARDINAL
ftr-330	613	1	1.267(f)-1	CARDINAL
ftr-330	614	1	one	CARDINAL
ftr-330	614	2	50 percent	PERCENT
ftr-330	614	3	at least 50 percent	PERCENT
ftr-330	614	4	at least one	CARDINAL
ftr-330	616	1	1563(a)(1	CARDINAL
ftr-330	617	1	two	CARDINAL
ftr-330	617	2	five	CARDINAL
ftr-330	617	3	more than 50 percent	PERCENT
ftr-330	617	4	more than 50 percent	PERCENT
ftr-330	619	1	267(f),1563(a)(2	CARDINAL
ftr-330	620	1	116	CARDINAL
ftr-330	623	1	156	CARDINAL
ftr-330	623	2	florida	GPE
ftr-330	623	3	12:3	CARDINAL
ftr-330	623	4	year one	DATE
ftr-330	623	5	100	MONEY
ftr-330	623	6	70	MONEY
ftr-330	625	1	100	MONEY
ftr-330	625	2	30	MONEY
ftr-330	625	3	year	DATE
ftr-330	625	4	three	CARDINAL
ftr-330	625	5	90	MONEY
ftr-330	626	1	70	MONEY
ftr-330	626	2	20	MONEY
ftr-330	627	1	section 1.1502–13(c	ORG
ftr-330	627	2	the year	DATE
ftr-330	627	3	the year	DATE
ftr-330	627	4	10	MONEY
ftr-330	627	5	20	MONEY
ftr-330	627	6	year three	DATE
ftr-330	627	7	30	MONEY
ftr-330	627	8	20	MONEY
ftr-330	627	9	10	MONEY
ftr-330	627	10	30).122	MONEY
ftr-330	627	11	10	MONEY
ftr-330	627	12	20	MONEY
ftr-330	629	1	section 1221(a)(1	LAW
ftr-330	629	2	1.1502–32	CARDINAL
ftr-330	629	3	33.125 117	CARDINAL
ftr-330	632	1	118	CARDINAL
ftr-330	634	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	635	1	119	CARDINAL
ftr-330	638	1	120	CARDINAL
ftr-330	640	1	121	CARDINAL
ftr-330	643	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	644	1	122	CARDINAL
ftr-330	647	1	123	CARDINAL
ftr-330	649	1	1.1502–13(c)(2)(i	CARDINAL
ftr-330	650	1	124	CARDINAL
ftr-330	652	1	7)(ii	CARDINAL
ftr-330	652	2	2. 125	CARDINAL
ftr-330	655	1	2012	DATE
ftr-330	655	2	157	CARDINAL
ftr-330	657	1	2008	DATE
ftr-330	657	2	five year	DATE
ftr-330	657	3	150	MONEY
ftr-330	657	4	30	MONEY
ftr-330	657	5	2008	DATE
ftr-330	657	6	48	MONEY
ftr-330	657	7	2009	DATE
ftr-330	658	1	the first day	DATE
ftr-330	658	2	2010	DATE
ftr-330	658	3	110	MONEY
ftr-330	659	1	72	MONEY
ftr-330	659	2	150	MONEY
ftr-330	659	3	30	MONEY
ftr-330	660	1	38	MONEY
ftr-330	661	1	section 168(i)(7	LAW
ftr-330	662	1	year 2010	DATE
ftr-330	662	2	28.80	MONEY
ftr-330	662	3	section 168	LAW
ftr-330	663	1	five-year	DATE
ftr-330	664	1	2010	DATE
ftr-330	664	2	an additional $7.60	MONEY
ftr-330	664	3	20 percent	PERCENT
ftr-330	664	4	38	MONEY
ftr-330	664	5	half-year	DATE
ftr-330	664	6	five-year	DATE
ftr-330	665	1	7.60	MONEY
ftr-330	665	2	2010	DATE
ftr-330	666	1	2011	DATE
ftr-330	666	2	17.28	MONEY
ftr-330	666	3	12.16	MONEY
ftr-330	666	4	28	MONEY
ftr-330	667	1	12.16	MONEY
ftr-330	667	2	2011.126	CARDINAL
ftr-330	668	1	126	CARDINAL
ftr-330	670	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	671	1	127	CARDINAL
ftr-330	673	1	1.1502–13(c)(1)(i	CARDINAL
ftr-330	674	1	128	CARDINAL
ftr-330	676	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	677	1	158	CARDINAL
ftr-330	677	2	florida	GPE
ftr-330	678	1	12:3	CARDINAL
ftr-330	678	2	the first day	DATE
ftr-330	678	3	2012	DATE
ftr-330	678	4	120	MONEY
ftr-330	678	5	two	CARDINAL
ftr-330	678	6	annual	DATE
ftr-330	679	1	75.84	MONEY
ftr-330	679	2	120	MONEY
ftr-330	679	3	44.16).129	MONEY
ftr-330	680	1	2012	DATE
ftr-330	680	2	94.08	MONEY
ftr-330	680	3	120	MONEY
ftr-330	680	4	25.92	MONEY
ftr-330	680	5	150	MONEY
ftr-330	680	6	four year	DATE
ftr-330	680	7	94.08	MONEY
ftr-330	681	1	18.24	MONEY
ftr-330	681	2	94.08	MONEY
ftr-330	681	3	75.84	MONEY
ftr-330	681	4	18.24	MONEY
ftr-330	681	5	75.84	MONEY
ftr-330	682	1	section 1245	LAW
ftr-330	683	1	160	MONEY
ftr-330	683	2	10	MONEY
ftr-330	683	3	section 1231	LAW
ftr-330	683	4	5	MONEY
ftr-330	683	5	453	CARDINAL
ftr-330	683	6	the two years	DATE
ftr-330	683	7	the year	DATE
ftr-330	683	8	section 1245	LAW
ftr-330	683	9	129	CARDINAL
ftr-330	684	1	110	MONEY
ftr-330	684	2	minus $65.84	MONEY
ftr-330	684	3	2010	DATE
ftr-330	684	4	2011	DATE
ftr-330	685	1	130	CARDINAL
ftr-330	686	1	38	MONEY
ftr-330	686	2	2010	DATE
ftr-330	686	3	2011	DATE
ftr-330	687	1	131	CARDINAL
ftr-330	688	1	1.1502–13(c)(1)(i	CARDINAL
ftr-330	689	1	132	CARDINAL
ftr-330	690	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	690	2	5(f	CARDINAL
ftr-330	691	1	section 453	LAW
ftr-330	691	2	section 453a	LAW
ftr-330	691	3	2012	DATE
ftr-330	691	4	159 3	CARDINAL
ftr-330	693	1	first	ORDINAL
ftr-330	693	2	70	MONEY
ftr-330	693	3	100	MONEY
ftr-330	693	4	year two	DATE
ftr-330	693	5	30	MONEY
ftr-330	693	6	100	MONEY
ftr-330	694	1	section 1.1502–13(c	ORG
ftr-330	695	1	irs	ORG
ftr-330	696	1	$5 million	MONEY
ftr-330	698	1	1.1502–13(c)(7)(ii	CARDINAL
ftr-330	698	2	5(b	CARDINAL
ftr-330	699	1	133	CARDINAL
ftr-330	702	1	134	CARDINAL
ftr-330	703	1	section 368(a)(2)(e	LAW
ftr-330	705	1	1.1502–13(j)(5	CARDINAL
ftr-330	706	1	135	CARDINAL
ftr-330	708	1	1.	CARDINAL
ftr-330	708	2	136	CARDINAL
ftr-330	710	1	1.1502–13(d)(1)(ii	DATE
ftr-330	711	1	137	CARDINAL
ftr-330	713	1	1.1502–13(e)(3	CARDINAL
ftr-330	714	1	160	CARDINAL
ftr-330	714	2	florida	GPE
ftr-330	715	1	12:3	CARDINAL
ftr-330	715	2	1	CARDINAL
ftr-330	715	3	section 301	LAW
ftr-330	715	4	one	CARDINAL
ftr-330	715	5	section 301	LAW
ftr-330	716	1	treasury regulation section 1.1502–32	ORG
ftr-330	717	1	2	CARDINAL
ftr-330	717	2	138	CARDINAL
ftr-330	719	1	1.1502–13(f	CARDINAL
ftr-330	720	1	139	CARDINAL
ftr-330	723	1	140	CARDINAL
ftr-330	724	1	1.1502–19	CARDINAL
ftr-330	724	2	141	CARDINAL
ftr-330	725	1	1.1502–13(f)(2)(iii	CARDINAL
ftr-330	726	1	142	CARDINAL
ftr-330	729	1	143	CARDINAL
ftr-330	731	1	4(d	CARDINAL
ftr-330	732	1	2012	DATE
ftr-330	732	2	161	CARDINAL
ftr-330	735	1	10	MONEY
ftr-330	735	2	100	MONEY
ftr-330	736	1	10	MONEY
ftr-330	737	1	january 1 of year 1	DATE
ftr-330	737	2	90	MONEY
ftr-330	738	1	section 301(d	LAW
ftr-330	738	2	100	MONEY
ftr-330	739	1	year 3	DATE
ftr-330	739	2	90	MONEY
ftr-330	739	3	90	MONEY
ftr-330	739	4	section 301	LAW
ftr-330	739	5	1.1502–32	CARDINAL
ftr-330	739	6	$100 to $10	MONEY
ftr-330	740	1	year 6	DATE
ftr-330	740	2	5	MONEY
ftr-330	740	3	1.1502–32	CARDINAL
ftr-330	740	4	$10 to $15	MONEY
ftr-330	741	1	december 1 of year 9	DATE
ftr-330	743	1	100	MONEY
ftr-330	743	2	10	MONEY
ftr-330	743	3	90	MONEY
ftr-330	745	1	1.1502	CARDINAL
ftr-330	745	2	19(b)(1	CARDINAL
ftr-330	747	1	0	MONEY
ftr-330	748	1	10	MONEY
ftr-330	748	2	90	MONEY
ftr-330	748	3	5	MONEY
ftr-330	748	4	75	MONEY
ftr-330	749	1	10	MONEY
ftr-330	749	2	$90 + $5	MONEY
ftr-330	750	1	75	MONEY
ftr-330	751	1	75	MONEY
ftr-330	751	2	90	MONEY
ftr-330	751	3	year 9	DATE
ftr-330	751	4	0	MONEY
ftr-330	751	5	75	MONEY
ftr-330	752	1	15	MONEY
ftr-330	752	2	162	CARDINAL
ftr-330	752	3	florida	GPE
ftr-330	753	1	12:3	CARDINAL
ftr-330	754	1	144	CARDINAL
ftr-330	754	2	90	MONEY
ftr-330	755	1	75	MONEY
ftr-330	755	2	10	MONEY
ftr-330	755	3	5	MONEY
ftr-330	755	4	90	MONEY
ftr-330	756	1	75	MONEY
ftr-330	757	1	3	CARDINAL
ftr-330	757	2	section 332	LAW
ftr-330	758	1	section 332	LAW
ftr-330	759	1	section 332(b)(1	LAW
ftr-330	759	2	section 1504(a)(2	LAW
ftr-330	759	3	1) 80 percent	PERCENT
ftr-330	759	4	2) 80 percent	PERCENT
ftr-330	760	1	section 332	LAW
ftr-330	760	2	section 337	LAW
ftr-330	760	3	section 336	LAW
ftr-330	760	4	an “80 percent	PERCENT
ftr-330	760	5	144.	MONEY
ftr-330	761	1	2	CARDINAL
ftr-330	761	2	145	CARDINAL
ftr-330	763	1	1.1502–19	CARDINAL
ftr-330	767	1	146	CARDINAL
ftr-330	769	1	147	CARDINAL
ftr-330	770	1	section 337	LAW
ftr-330	773	1	section 334(b	LAW
ftr-330	774	1	2012	DATE
ftr-330	774	2	163	CARDINAL
ftr-330	775	1	section 337(c	LAW
ftr-330	775	2	the 80 percent	PERCENT
ftr-330	775	3	two	CARDINAL
ftr-330	775	4	80 percent	PERCENT
ftr-330	776	1	section 337	LAW
ftr-330	776	2	the 80 percent	PERCENT
ftr-330	776	3	u.s.	GPE
ftr-330	779	1	u.s.	GPE
ftr-330	779	2	u.s.	GPE
ftr-330	779	3	u.s.	GPE
ftr-330	779	4	u.s.	GPE
ftr-330	779	5	met.149	ORG
ftr-330	779	6	section 334(b	LAW
ftr-330	780	1	u.s.	GPE
ftr-330	780	2	section 301	LAW
ftr-330	780	3	the 30 percent	PERCENT
ftr-330	780	4	861	CARDINAL
ftr-330	780	5	1441	DATE
ftr-330	780	6	five years	DATE
ftr-330	781	1	section 332	LAW
ftr-330	782	1	section 334(b	LAW
ftr-330	783	1	one	CARDINAL
ftr-330	783	2	section 332	LAW
ftr-330	783	3	60 percent and 40 percent	PERCENT
ftr-330	783	4	60 percent	PERCENT
ftr-330	783	5	40 percent	PERCENT
ftr-330	783	6	z. section 332 accords	PERSON
ftr-330	784	1	80–percent	PERCENT
ftr-330	785	1	section 337	LAW
ftr-330	785	2	80	CARDINAL
ftr-330	785	3	148	CARDINAL
ftr-330	788	1	149	CARDINAL
ftr-330	791	1	150.	MONEY
ftr-330	793	1	1.1502–34	CARDINAL
ftr-330	793	2	164	CARDINAL
ftr-330	793	3	florida	GPE
ftr-330	795	1	12:3	CARDINAL
ftr-330	795	2	section 332(b	LAW
ftr-330	796	1	332	CARDINAL
ftr-330	798	1	100	MONEY
ftr-330	799	1	70	MONEY
ftr-330	800	1	100	MONEY
ftr-330	800	2	10	MONEY
ftr-330	801	1	july 1 of year 1	DATE
ftr-330	801	2	100	MONEY
ftr-330	802	1	30	MONEY
ftr-330	802	2	year 1	DATE
ftr-330	802	3	that year	DATE
ftr-330	803	1	july 1 of year 3	DATE
ftr-330	803	2	100	MONEY
ftr-330	803	3	section 332	LAW
ftr-330	804	1	100	MONEY
ftr-330	805	1	100	MONEY
ftr-330	805	2	zero	CARDINAL
ftr-330	806	1	section 332	LAW
ftr-330	807	1	30	MONEY
ftr-330	807	2	section 332	LAW
ftr-330	808	1	30	MONEY
ftr-330	808	2	year 3	DATE
ftr-330	809	1	151	CARDINAL
ftr-330	810	1	336(d)(3	CARDINAL
ftr-330	811	1	152	CARDINAL
ftr-330	814	1	7	CARDINAL
ftr-330	814	2	153	CARDINAL
ftr-330	817	1	154	CARDINAL
ftr-330	819	1	1.1502–13(f)(5	CARDINAL
ftr-330	819	2	6(c	CARDINAL
ftr-330	820	1	155	CARDINAL
ftr-330	822	1	6(c	CARDINAL
ftr-330	823	1	156	CARDINAL
ftr-330	825	1	1.1502–13(c)(1)(i	CARDINAL
ftr-330	826	1	2012	DATE
ftr-330	826	2	165	CARDINAL
ftr-330	826	3	income.157	GPE
ftr-330	826	4	30	MONEY
ftr-330	826	5	year 3	DATE
ftr-330	828	1	332	CARDINAL
ftr-330	829	1	section 381(a	LAW
ftr-330	831	1	332	CARDINAL
ftr-330	831	2	one	CARDINAL
ftr-330	831	3	section 332	LAW
ftr-330	831	4	u.s.	GPE
ftr-330	833	1	u.s.	GPE
ftr-330	834	1	u.s.	GPE
ftr-330	835	1	157	CARDINAL
ftr-330	838	1	158	CARDINAL
ftr-330	840	1	6(b	CARDINAL
ftr-330	841	1	159	CARDINAL
ftr-330	844	1	160	CARDINAL
ftr-330	845	1	6(c	CARDINAL
ftr-330	846	1	161	CARDINAL
ftr-330	847	1	381(c)(2	CARDINAL
ftr-330	848	1	162	CARDINAL
ftr-330	851	1	166	CARDINAL
ftr-330	851	2	florida	GPE
ftr-330	851	3	12:3	CARDINAL
ftr-330	851	4	one	CARDINAL
ftr-330	851	5	304	CARDINAL
ftr-330	852	1	section 304	LAW
ftr-330	853	1	treasury	ORG
ftr-330	853	2	1.1502-13,164	CARDINAL
ftr-330	853	3	section 1012	LAW
ftr-330	854	1	section 1032	LAW
ftr-330	856	1	section 301	LAW
ftr-330	856	2	section 311(b).168	LAW
ftr-330	856	3	163	CARDINAL
ftr-330	859	1	164	CARDINAL
ftr-330	861	1	6.	CARDINAL
ftr-330	861	2	165	CARDINAL
ftr-330	863	1	166	CARDINAL
ftr-330	864	1	1.1502–13(f)(4	CARDINAL
ftr-330	865	1	167	CARDINAL
ftr-330	866	1	4	CARDINAL
ftr-330	866	2	168 reg	MONEY
ftr-330	868	1	169	CARDINAL
ftr-330	870	1	5(d	CARDINAL
ftr-330	871	1	2012	DATE
ftr-330	871	2	167	CARDINAL
ftr-330	872	1	three	CARDINAL
ftr-330	872	2	1	CARDINAL
ftr-330	872	3	2	CARDINAL
ftr-330	872	4	3	CARDINAL
ftr-330	872	5	1	CARDINAL
ftr-330	872	6	2	CARDINAL
ftr-330	873	1	the year	DATE
ftr-330	873	2	section 61(a)(12	LAW
ftr-330	873	3	section 108	LAW
ftr-330	873	4	oid	ORG
ftr-330	874	1	oid	ORG
ftr-330	876	1	two	CARDINAL
ftr-330	877	1	170	CARDINAL
ftr-330	880	1	171	CARDINAL
ftr-330	883	1	172	CARDINAL
ftr-330	885	1	173	CARDINAL
ftr-330	887	1	168	CARDINAL
ftr-330	887	2	florida	GPE
ftr-330	889	1	12:3	CARDINAL
ftr-330	890	1	f. anti	PERSON
ftr-330	891	1	section 351	LAW
ftr-330	892	1	a.	PERSON
ftr-330	892	2	nol	ORG
ftr-330	892	3	two	CARDINAL
ftr-330	893	1	174	CARDINAL
ftr-330	896	1	175	CARDINAL
ftr-330	898	1	1.1502–13(g)(4)(iii	CARDINAL
ftr-330	899	1	176	CARDINAL
ftr-330	902	1	177	CARDINAL
ftr-330	904	1	32(e	DATE
ftr-330	904	2	33(g	CARDINAL
ftr-330	905	1	178	CARDINAL
ftr-330	907	1	1.1502–21(a	CARDINAL
ftr-330	908	1	179	CARDINAL
ftr-330	910	1	1.1502–21(b	CARDINAL
ftr-330	911	1	2012	DATE
ftr-330	911	2	169	CARDINAL
ftr-330	911	3	section 382	LAW
ftr-330	911	4	section 382	LAW
ftr-330	911	5	the loss year	DATE
ftr-330	911	6	year	DATE
ftr-330	912	1	six months	DATE
ftr-330	912	2	382	CARDINAL
ftr-330	912	3	united dominion industries, inc.	ORG
ftr-330	913	1	v. united	PERSON
ftr-330	913	2	the supreme court	ORG
ftr-330	914	1	united dominion industries	ORG
ftr-330	914	2	each of three years	DATE
ftr-330	916	1	section 172(b)(1)(i	LAW
ftr-330	916	2	ten years	DATE
ftr-330	916	3	section 172(b)(1)(a	LAW
ftr-330	917	1	five	CARDINAL
ftr-330	917	2	$3.1 million	MONEY
ftr-330	917	3	three years	DATE
ftr-330	918	1	180	CARDINAL
ftr-330	920	1	1.1502–91	CARDINAL
ftr-330	920	2	181	CARDINAL
ftr-330	922	1	182	CARDINAL
ftr-330	924	1	1.1502–21(g	CARDINAL
ftr-330	925	1	183	CARDINAL
ftr-330	926	1	382	CARDINAL
ftr-330	927	1	two	CARDINAL
ftr-330	928	1	50 percent	PERCENT
ftr-330	928	2	an additional 30 percent	PERCENT
ftr-330	929	1	80 percent	PERCENT
ftr-330	929	2	382	CARDINAL
ftr-330	929	3	the p corporation	ORG
ftr-330	930	1	184	CARDINAL
ftr-330	931	1	532	CARDINAL
ftr-330	931	2	822	CARDINAL
ftr-330	931	3	2001	DATE
ftr-330	932	1	170	CARDINAL
ftr-330	932	2	florida	GPE
ftr-330	933	1	12:3	CARDINAL
ftr-330	934	1	the supreme court	ORG
ftr-330	936	1	ten year	DATE
ftr-330	936	2	first	ORDINAL
ftr-330	936	3	nol	ORG
ftr-330	937	1	ten years	DATE
ftr-330	938	1	section 382	LAW
ftr-330	938	2	section 382	LAW
ftr-330	939	1	382	CARDINAL
ftr-330	939	2	one	CARDINAL
ftr-330	939	3	five percent	PERCENT
ftr-330	939	4	three year	DATE
ftr-330	940	1	annual	DATE
ftr-330	940	2	irs	ORG
ftr-330	940	3	monthly	DATE
ftr-330	941	1	382	CARDINAL
ftr-330	943	1	382	CARDINAL
ftr-330	943	2	section 382188	LAW
ftr-330	943	3	185	CARDINAL
ftr-330	945	1	172(j)(1	CARDINAL
ftr-330	946	1	186	CARDINAL
ftr-330	947	1	1.1502–90	CARDINAL
ftr-330	947	2	1.1502–99	CARDINAL
ftr-330	947	3	187	CARDINAL
ftr-330	950	1	188	CARDINAL
ftr-330	952	1	1.382–2	CARDINAL
ftr-330	952	2	2012	DATE
ftr-330	952	3	171	CARDINAL
ftr-330	952	4	382	CARDINAL
ftr-330	952	5	two	CARDINAL
ftr-330	952	6	382	CARDINAL
ftr-330	952	7	section 382	LAW
ftr-330	952	8	year	DATE
ftr-330	952	9	382	CARDINAL
ftr-330	953	1	382	CARDINAL
ftr-330	953	2	189	CARDINAL
ftr-330	956	1	190	CARDINAL
ftr-330	958	1	1.1502–92(b)(1)(ii)(a	DATE
ftr-330	959	1	191	CARDINAL
ftr-330	961	1	1.1502–91(d	CARDINAL
ftr-330	962	1	192	CARDINAL
ftr-330	964	1	1.1502–92(b)(1)(ii	ORDINAL
ftr-330	965	1	193	CARDINAL
ftr-330	968	1	194	CARDINAL
ftr-330	970	1	1.1502–93(a	CARDINAL
ftr-330	971	1	195	CARDINAL
ftr-330	973	1	196	CARDINAL
ftr-330	975	1	2	CARDINAL
ftr-330	976	1	197	CARDINAL
ftr-330	977	1	1.1502–94	CARDINAL
ftr-330	977	2	172	CARDINAL
ftr-330	977	3	florida	GPE
ftr-330	977	4	12:3	CARDINAL
ftr-330	977	5	382	CARDINAL
ftr-330	977	6	382	CARDINAL
ftr-330	979	1	382	CARDINAL
ftr-330	980	1	382	CARDINAL
ftr-330	980	2	zero	CARDINAL
ftr-330	980	3	382	CARDINAL
ftr-330	980	4	382	CARDINAL
ftr-330	980	5	382	CARDINAL
ftr-330	980	6	382	CARDINAL
ftr-330	980	7	year 1	DATE
ftr-330	981	1	year	DATE
ftr-330	981	2	a year	DATE
ftr-330	983	1	section 384	LAW
ftr-330	983	2	198	CARDINAL
ftr-330	986	1	199	CARDINAL
ftr-330	987	1	1.1502–94(b)(4	CARDINAL
ftr-330	987	2	1(iii	CARDINAL
ftr-330	988	1	200	CARDINAL
ftr-330	990	1	201	CARDINAL
ftr-330	993	1	202	CARDINAL
ftr-330	996	1	203	CARDINAL
ftr-330	997	1	1.1502–95(c)(2)(ii	CARDINAL
ftr-330	998	1	204	CARDINAL
ftr-330	1001	1	205	CARDINAL
ftr-330	1004	1	206	CARDINAL
ftr-330	1006	1	1.1502–1(f)(2)(i	CARDINAL
ftr-330	1007	1	2012	DATE
ftr-330	1007	2	173	CARDINAL
ftr-330	1008	1	year	DATE
ftr-330	1009	1	years	DATE
ftr-330	1009	2	the year	DATE
ftr-330	1010	1	the year	DATE
ftr-330	1010	2	the year	DATE
ftr-330	1011	1	2	CARDINAL
ftr-330	1011	2	more than 50 percent	PERCENT
ftr-330	1011	3	more than 50 percent	PERCENT
ftr-330	1012	1	year	DATE
ftr-330	1013	1	207	CARDINAL
ftr-330	1015	1	1.1502–1(f)(2)(ii	CARDINAL
ftr-330	1016	1	208	CARDINAL
ftr-330	1018	1	209	CARDINAL
ftr-330	1021	1	210	CARDINAL
ftr-330	1022	1	382	CARDINAL
ftr-330	1022	2	a more than 50 percent	PERCENT
ftr-330	1022	3	382	CARDINAL
ftr-330	1022	4	10 percent	PERCENT
ftr-330	1022	5	52 percent	PERCENT
ftr-330	1022	6	only 42 percent	PERCENT
ftr-330	1023	1	174	CARDINAL
ftr-330	1023	2	florida	GPE
ftr-330	1024	1	12:3	CARDINAL
ftr-330	1025	1	”211 wolter construction co., inc.	ORG
ftr-330	1026	1	v. united states,212 upheld	PERSON
ftr-330	1028	1	more than 50 percent	PERCENT
ftr-330	1029	1	section 1.1502–1(f)(3	LAW
ftr-330	1029	2	years	DATE
ftr-330	1029	3	years	DATE
ftr-330	1030	1	years	DATE
ftr-330	1030	2	years	DATE
ftr-330	1031	1	years	DATE
ftr-330	1031	2	section 1.1502–21(c	LAW
ftr-330	1034	1	david	PERSON
ftr-330	1034	2	211	CARDINAL
ftr-330	1036	1	1.1502–75(d)(3	CARDINAL
ftr-330	1037	1	212	CARDINAL
ftr-330	1038	1	634	CARDINAL
ftr-330	1038	2	1029	CARDINAL
ftr-330	1038	3	6th	ORDINAL
ftr-330	1038	4	1980	DATE
ftr-330	1039	1	2012	DATE
ftr-330	1039	2	175	CARDINAL
ftr-330	1040	1	1976	DATE
ftr-330	1040	2	828.2.213 3	DATE
ftr-330	1040	3	a consolidated year	DATE
ftr-330	1040	4	year	DATE
ftr-330	1041	1	section 382(h)(3	LAW
ftr-330	1041	2	section 382(h)(3	LAW
ftr-330	1041	3	five year	DATE
ftr-330	1041	4	section 382.217 4	LAW
ftr-330	1041	5	section 172(b)(two year	LAW
ftr-330	1041	6	twenty year	DATE
ftr-330	1041	7	amorient, inc.	ORG
ftr-330	1043	1	years	DATE
ftr-330	1044	1	years	DATE
ftr-330	1044	2	the s corporation’s	ORG
ftr-330	1044	3	213	CARDINAL
ftr-330	1045	1	1035-36	DATE
ftr-330	1046	1	214	CARDINAL
ftr-330	1048	1	1.1502–15	CARDINAL
ftr-330	1048	2	215	CARDINAL
ftr-330	1048	3	section 382(h	LAW
ftr-330	1051	1	216	CARDINAL
ftr-330	1053	1	1.1502–15	CARDINAL
ftr-330	1053	2	217	CARDINAL
ftr-330	1056	1	218	CARDINAL
ftr-330	1059	1	219	CARDINAL
ftr-330	1062	1	220	CARDINAL
ftr-330	1062	2	103	CARDINAL
ftr-330	1062	3	161	CARDINAL
ftr-330	1062	4	1994	DATE
ftr-330	1063	1	176	CARDINAL
ftr-330	1063	2	florida	GPE
ftr-330	1065	1	12:3	CARDINAL
ftr-330	1065	2	section 1373(d	LAW
ftr-330	1066	1	years	DATE
ftr-330	1066	2	the s corporation	ORG
ftr-330	1066	3	a year	DATE
ftr-330	1067	1	earlier year	DATE
ftr-330	1068	1	u.s consolidated group	ORG
ftr-330	1068	2	u.s.	GPE
ftr-330	1069	1	u.s.	GPE
ftr-330	1070	1	u.s.	GPE
ftr-330	1070	2	rules.224	ORG
ftr-330	1070	3	u.s.	GPE
ftr-330	1070	4	ten percent	PERCENT
ftr-330	1070	5	each year	DATE
ftr-330	1071	1	more than 50 percent	PERCENT
ftr-330	1071	2	1	CARDINAL
ftr-330	1071	3	2	CARDINAL
ftr-330	1071	4	u.s.	GPE
ftr-330	1071	5	any day	DATE
ftr-330	1071	6	the taxable year	DATE
ftr-330	1071	7	u.s.	GPE
ftr-330	1071	8	221	CARDINAL
ftr-330	1073	1	1.1502–21(b)(2)(i	CARDINAL
ftr-330	1074	1	222	CARDINAL
ftr-330	1076	1	1.1502–21(b)(2)(i	CARDINAL
ftr-330	1077	1	223	CARDINAL
ftr-330	1078	1	1504(a)(1)(a	DATE
ftr-330	1079	1	224	CARDINAL
ftr-330	1080	1	951	CARDINAL
ftr-330	1080	2	964	CARDINAL
ftr-330	1080	3	225	CARDINAL
ftr-330	1082	1	section 958(a	ORG
ftr-330	1083	1	u.s.	GPE
ftr-330	1084	1	226	CARDINAL
ftr-330	1086	1	section 958(a	ORG
ftr-330	1087	1	u.s.	GPE
ftr-330	1088	1	2012	DATE
ftr-330	1088	2	177	CARDINAL
ftr-330	1089	1	u.s.	GPE
ftr-330	1091	1	five	CARDINAL
ftr-330	1091	2	1	CARDINAL
ftr-330	1093	1	2	CARDINAL
ftr-330	1095	1	3	CARDINAL
ftr-330	1096	1	4	CARDINAL
ftr-330	1096	2	5	CARDINAL
ftr-330	1097	1	5 percent	PERCENT
ftr-330	1097	2	$1 million	MONEY
ftr-330	1098	1	the taxable year	DATE
ftr-330	1098	2	70 percent	PERCENT
ftr-330	1099	1	u.s.	GPE
ftr-330	1099	2	90 percent	PERCENT
ftr-330	1099	3	227	CARDINAL
ftr-330	1101	1	954	CARDINAL
ftr-330	1102	1	228	CARDINAL
ftr-330	1105	1	229	CARDINAL
ftr-330	1107	1	1.954–3(a)(4	CARDINAL
ftr-330	1108	1	230	CARDINAL
ftr-330	1109	1	1.954–4	CARDINAL
ftr-330	1109	2	178	CARDINAL
ftr-330	1109	3	florida	GPE
ftr-330	1110	1	12:3	CARDINAL
ftr-330	1110	2	u.s.	GPE
ftr-330	1110	3	31.5 percent	PERCENT
ftr-330	1111	1	u.s.	GPE
ftr-330	1111	2	section 956	LAW
ftr-330	1111	3	u.s.	GPE
ftr-330	1112	1	u.s.	GPE
ftr-330	1112	2	u.s.	GPE
ftr-330	1113	1	section 7874	LAW
ftr-330	1113	2	2004	DATE
ftr-330	1113	3	u.s. multinational corporation	ORG
ftr-330	1114	1	u.s.	GPE
ftr-330	1115	1	80 percent	PERCENT
ftr-330	1115	2	u.s.	GPE
ftr-330	1115	3	u.s.	GPE
ftr-330	1118	1	u.s.	GPE
ftr-330	1118	2	at least 60 percent	PERCENT
ftr-330	1118	3	less than 80 percent	PERCENT
ftr-330	1118	4	u.s.	GPE
ftr-330	1118	5	ten-year	DATE
ftr-330	1120	1	231	CARDINAL
ftr-330	1121	1	lawrence lokken	PERSON
ftr-330	1121	2	u.s. cfc	GPE
ftr-330	1121	3	7	CARDINAL
ftr-330	1121	4	fla	GPE
ftr-330	1122	1	185 (2005	DATE
ftr-330	1123	1	232	CARDINAL
ftr-330	1124	1	7874(a	GPE
ftr-330	1125	1	2012	DATE
ftr-330	1125	2	179	CARDINAL
ftr-330	1125	3	1	CARDINAL
ftr-330	1125	4	u.s.	GPE
ftr-330	1125	5	section 164	LAW
ftr-330	1125	6	ftc	ORG
ftr-330	1125	7	u.s.	GPE
ftr-330	1125	8	section 27	LAW
ftr-330	1125	9	901	CARDINAL
ftr-330	1125	10	908	CARDINAL
ftr-330	1125	11	960.233	CARDINAL
ftr-330	1125	12	ftc	ORG
ftr-330	1125	13	u.s.	GPE
ftr-330	1125	14	u.s.	GPE
ftr-330	1125	15	ftc	ORG
ftr-330	1125	16	u.s.	GPE
ftr-330	1126	1	ftc	ORG
ftr-330	1126	2	u.s.	GPE
ftr-330	1126	3	one year	DATE
ftr-330	1126	4	ten	CARDINAL
ftr-330	1126	5	ftc	ORG
ftr-330	1126	6	u.s.	GPE
ftr-330	1127	1	ftc	ORG
ftr-330	1127	2	two	CARDINAL
ftr-330	1127	3	1	CARDINAL
ftr-330	1127	4	2	CARDINAL
ftr-330	1128	1	u.s.	GPE
ftr-330	1128	2	less than ten percent	PERCENT
ftr-330	1129	1	u.s.	GPE
ftr-330	1129	2	at least ten percent	PERCENT
ftr-330	1130	1	233	CARDINAL
ftr-330	1137	1	234	CARDINAL
ftr-330	1138	1	904	CARDINAL
ftr-330	1138	2	235	CARDINAL
ftr-330	1140	1	236	CARDINAL
ftr-330	1140	2	15 days	DATE
ftr-330	1141	1	237	CARDINAL
ftr-330	1146	1	180	CARDINAL
ftr-330	1146	2	florida	GPE
ftr-330	1147	1	12:3 2	CARDINAL
ftr-330	1147	2	u.s.	GPE
ftr-330	1148	1	u.s.	GPE
ftr-330	1148	2	at least 10 percent	PERCENT
ftr-330	1148	3	u.s.	GPE
ftr-330	1148	4	u.s.	GPE
ftr-330	1148	5	section 901	LAW
ftr-330	1149	1	section 78	LAW
ftr-330	1149	2	u.s.	GPE
ftr-330	1150	1	second	ORDINAL
ftr-330	1150	2	third	ORDINAL
ftr-330	1150	3	fourth	ORDINAL
ftr-330	1150	4	fifth	ORDINAL
ftr-330	1150	5	sixth	ORDINAL
ftr-330	1150	6	10 percent	PERCENT
ftr-330	1150	7	u.s.	GPE
ftr-330	1150	8	at least five percent	PERCENT
ftr-330	1151	1	third	ORDINAL
ftr-330	1152	1	section 1503(d	LAW
ftr-330	1152	2	one	CARDINAL
ftr-330	1152	3	u.s.	GPE
ftr-330	1152	4	u.s.	GPE
ftr-330	1153	1	section 1503(d	LAW
ftr-330	1153	2	u.s.	GPE
ftr-330	1153	3	u.s.	GPE
ftr-330	1155	1	only one	CARDINAL
ftr-330	1155	2	u.s.	GPE
ftr-330	1157	1	u.s.	GPE
ftr-330	1157	2	238	CARDINAL
ftr-330	1158	1	902	CARDINAL
ftr-330	1158	2	239	CARDINAL
ftr-330	1160	1	1.1503–2(g)(1	ORDINAL
ftr-330	1161	1	2012	DATE
ftr-330	1161	2	181	CARDINAL
ftr-330	1162	1	belgium	GPE
ftr-330	1162	2	societe anonyme	ORG
ftr-330	1162	3	france	GPE
ftr-330	1162	4	societe anonyme	ORG
ftr-330	1162	5	germany	GPE
ftr-330	1162	6	aktiengesellschaft	ORG
ftr-330	1162	7	italy	GPE
ftr-330	1162	8	societa	ORG
ftr-330	1162	9	ireland	GPE
ftr-330	1162	10	luxembourg	GPE
ftr-330	1162	11	societe anonyme	ORG
ftr-330	1162	12	netherlands	GPE
ftr-330	1162	13	norway	GPE
ftr-330	1162	14	spain	GPE
ftr-330	1162	15	sociedad anonima	GPE
ftr-330	1162	16	sweden	GPE
ftr-330	1162	17	publica	GPE
ftr-330	1162	18	switzerland	GPE
ftr-330	1162	19	aktiengesellschaft	ORG
ftr-330	1162	20	united kingdom	GPE
ftr-330	1163	1	entity.242	ORG
ftr-330	1163	2	u.s.	GPE
ftr-330	1163	3	two	CARDINAL
ftr-330	1163	4	only one	CARDINAL
ftr-330	1164	1	u.s.	GPE
ftr-330	1165	1	congress	ORG
ftr-330	1166	1	one	CARDINAL
ftr-330	1166	2	congress	ORG
ftr-330	1166	3	section 1502	LAW
ftr-330	1168	1	one	CARDINAL
ftr-330	1169	1	section 1504(b)(3	LAW
ftr-330	1170	1	240	CARDINAL
ftr-330	1172	1	1.1503–2(c)(3	DATE
ftr-330	1172	2	4	CARDINAL
ftr-330	1173	1	241	CARDINAL
ftr-330	1174	1	301.7701–2(b)(8)(i	CARDINAL
ftr-330	1175	1	242	CARDINAL
ftr-330	1177	1	301.7701–3(b	CARDINAL
ftr-330	1178	1	243	CARDINAL
ftr-330	1180	1	301.7701–3(b	CARDINAL
ftr-330	1181	1	244	CARDINAL
ftr-330	1183	1	v. united states	GPE
ftr-330	1183	2	255	CARDINAL
ftr-330	1183	3	1357	CARDINAL
ftr-330	1183	4	fed	ORG
ftr-330	1183	5	cir. 2001	ORG
ftr-330	1185	1	1.1502-120	CARDINAL
ftr-330	1185	2	section 165	LAW
ftr-330	1186	1	182	CARDINAL
ftr-330	1186	2	florida	GPE
ftr-330	1188	1	12:3	CARDINAL
ftr-330	1189	1	the united states	GPE
ftr-330	1189	2	u.s.	GPE
ftr-330	1190	1	u.s.	GPE
ftr-330	1190	2	eu	ORG
ftr-330	1190	3	u.s.	GPE
ftr-330	1190	4	u.s.	GPE
ftr-330	1191	1	245	CARDINAL
ftr-330	1192	1	jasper l. cummings	PERSON
ftr-330	1192	2	11	CARDINAL
ftr-330	1192	3	fla	GPE
ftr-330	1194	1	143	CARDINAL
ftr-330	1194	2	2011	DATE
ftr-330	1195	1	246	CARDINAL
ftr-330	1196	1	clifton fleming	PERSON
ftr-330	1196	2	robert j. peroni &	PERSON
ftr-330	1196	3	stephen e. shay	PERSON
ftr-330	1196	4	59	CARDINAL
ftr-330	1196	5	79	DATE
ftr-330	1196	6	2009	DATE
ftr-330	1197	1	247	CARDINAL
ftr-330	1198	1	hugh j. ault & brian j. arnold	ORG
ftr-330	1198	2	372	CARDINAL
ftr-330	1198	3	2d	DATE
ftr-330	1198	4	arturo requenez ii & timothy shuman	ORG
ftr-330	1198	5	u.s.	GPE
ftr-330	1198	6	1152	CARDINAL
ftr-330	1198	7	2008	DATE
ftr-330	1199	1	248	CARDINAL
ftr-330	1200	1	european commission	ORG
ftr-330	1201	1	eurpoean commission	ORG
ftr-330	1202	1	eu	PERSON
ftr-330	1203	1	martin j. mcmahon	PERSON
ftr-330	1203	2	a.	PERSON
ftr-330	1204	1	a. stock basis b. section 357(c	ORG
ftr-330	1204	2	1	CARDINAL
ftr-330	1204	3	2	CARDINAL
ftr-330	1205	1	3	CARDINAL
ftr-330	1206	1	4	CARDINAL
ftr-330	1207	1	5	CARDINAL
ftr-330	1209	1	1	CARDINAL
ftr-330	1210	1	2	CARDINAL
ftr-330	1210	2	3	CARDINAL
ftr-330	1210	3	1	CARDINAL
ftr-330	1210	4	section 301	LAW
ftr-330	1210	5	2	CARDINAL
ftr-330	1211	1	3	CARDINAL
ftr-330	1211	2	f. anti	PERSON
ftr-330	1211	3	a.	PERSON
ftr-330	1211	4	section 382	LAW
ftr-330	1211	5	year 1	DATE
ftr-330	1212	1	2	CARDINAL
ftr-330	1212	2	3	CARDINAL
ftr-330	1212	3	4	CARDINAL
ftr-330	1213	1	1	CARDINAL
ftr-330	1214	1	one year	DATE
ftr-330	1214	2	ten	CARDINAL
ftr-330	1214	3	2	CARDINAL
ftr-330	1215	1	u.s.	GPE