id	sid	eid	entity	type
ftr-338	1	1	florida	GPE
ftr-338	1	2	12	CARDINAL
ftr-338	1	3	2012	DATE
ftr-338	1	4	10	CARDINAL
ftr-338	1	5	one	CARDINAL
ftr-338	1	6	u.s.	GPE
ftr-338	1	7	mark s. hoose*	PERSON
ftr-338	2	1	mexico	GPE
ftr-338	2	2	u.s.	GPE
ftr-338	2	3	the united states	GPE
ftr-338	2	4	the united states	GPE
ftr-338	3	1	u.s.	GPE
ftr-338	3	2	u.s.	GPE
ftr-338	3	3	the united states	GPE
ftr-338	3	4	u.s.	GPE
ftr-338	4	1	u.s.	GPE
ftr-338	5	1	mexican	NORP
ftr-338	5	2	u.s.	GPE
ftr-338	5	3	the united states-mexico	GPE
ftr-338	6	1	u.s.	GPE
ftr-338	7	1	u.s.	GPE
ftr-338	7	2	the united states	GPE
ftr-338	8	1	u.s.	GPE
ftr-338	8	2	mexican	NORP
ftr-338	8	3	the united states	GPE
ftr-338	8	4	u.s.	GPE
ftr-338	8	5	mexico	GPE
ftr-338	9	1	i. introduction	PERSON
ftr-338	9	2	829 ii	CARDINAL
ftr-338	10	1	u.s.	GPE
ftr-338	10	2	u.s.	GPE
ftr-338	10	3	8322 1	DATE
ftr-338	10	4	u.s.	GPE
ftr-338	11	1	8322 2	DATE
ftr-338	11	2	u.s.	GPE
ftr-338	12	1	university of san diego school of law	ORG
ftr-338	13	1	richard doernberg	PERSON
ftr-338	13	2	mike difronzo	PERSON
ftr-338	13	3	jorge vargas	PERSON
ftr-338	13	4	jordan barry	PERSON
ftr-338	15	1	828	CARDINAL
ftr-338	15	2	florida	GPE
ftr-338	15	3	3	CARDINAL
ftr-338	16	1	8344	CARDINAL
ftr-338	16	2	u.s.	GPE
ftr-338	16	3	8355 1	DATE
ftr-338	17	1	8355 2	DATE
ftr-338	18	1	8366 3	DATE
ftr-338	19	1	8377 4. 1984	DATE
ftr-338	19	2	8399	CARDINAL
ftr-338	19	3	84040 1	DATE
ftr-338	21	1	84141	DATE
ftr-338	21	2	84141	DATE
ftr-338	21	3	84242	DATE
ftr-338	21	4	844 1	CARDINAL
ftr-338	22	1	8444 2	DATE
ftr-338	23	1	8466 1	DATE
ftr-338	24	1	8466 a. more than	PERSON
ftr-338	24	2	8466 b. less than	PERSON
ftr-338	26	1	8488 3	DATE
ftr-338	27	1	8488	DATE
ftr-338	28	1	u.s.	GPE
ftr-338	28	2	u.s.	GPE
ftr-338	28	3	8499	CARDINAL
ftr-338	28	4	u.s.-mexico	ORG
ftr-338	28	5	85050	CARDINAL
ftr-338	31	1	2	CARDINAL
ftr-338	31	2	first	ORDINAL
ftr-338	31	3	8533 3	DATE
ftr-338	31	4	second	ORDINAL
ftr-338	31	5	8544 4	DATE
ftr-338	31	6	third	ORDINAL
ftr-338	31	7	8555 5	DATE
ftr-338	31	8	fourth	ORDINAL
ftr-338	31	9	8555	CARDINAL
ftr-338	31	10	u.s.	GPE
ftr-338	31	11	8555	TIME
ftr-338	32	1	8566 a.	PERSON
ftr-338	32	2	8577	CARDINAL
ftr-338	32	3	8599	CARDINAL
ftr-338	33	1	8599 1	DATE
ftr-338	35	1	86060 2	DATE
ftr-338	35	2	86060 3	DATE
ftr-338	36	1	86161	CARDINAL
ftr-338	36	2	d.	NORP
ftr-338	36	3	86161 1	DATE
ftr-338	37	1	8622 2	DATE
ftr-338	37	2	mexico	GPE
ftr-338	38	1	nafta	ORG
ftr-338	38	2	8633	DATE
ftr-338	38	3	2012	DATE
ftr-338	38	4	one	CARDINAL
ftr-338	38	5	8644 2	DATE
ftr-338	38	6	8644 3	DATE
ftr-338	38	7	nafta	PERSON
ftr-338	39	1	8655	TIME
ftr-338	40	1	8666	DATE
ftr-338	40	2	i.	PERSON
ftr-338	40	3	the united states	GPE
ftr-338	40	4	the united states	GPE
ftr-338	40	5	u.s.	GPE
ftr-338	40	6	the united states	GPE
ftr-338	40	7	u.s.	GPE
ftr-338	40	8	the united states	GPE
ftr-338	40	9	u.s.	GPE
ftr-338	40	10	u.s.	GPE
ftr-338	41	1	the united states	GPE
ftr-338	41	2	u.s.	GPE
ftr-338	41	3	u.s.	GPE
ftr-338	41	4	u.s.	GPE
ftr-338	41	5	u.s.	GPE
ftr-338	41	6	the united states	GPE
ftr-338	41	7	days	DATE
ftr-338	41	8	u.s.	GPE
ftr-338	42	1	u.s.	GPE
ftr-338	42	2	the united states	GPE
ftr-338	42	3	days	DATE
ftr-338	43	1	edward a. zelinsky	PERSON
ftr-338	43	2	96	CARDINAL
ftr-338	43	3	iowa	GPE
ftr-338	43	4	l. rev	PERSON
ftr-338	43	5	1289	CARDINAL
ftr-338	43	6	1291	DATE
ftr-338	43	7	2011	DATE
ftr-338	44	1	2	CARDINAL
ftr-338	45	1	1.1-1(b	CARDINAL
ftr-338	45	2	the united states	GPE
ftr-338	45	3	the united states	GPE
ftr-338	46	1	3	CARDINAL
ftr-338	47	1	1	CARDINAL
ftr-338	47	2	4	CARDINAL
ftr-338	48	1	7701(b)(1)(a)(i	CARDINAL
ftr-338	49	1	5	CARDINAL
ftr-338	49	2	u.s.	GPE
ftr-338	52	1	6.	CARDINAL
ftr-338	53	1	7701(b)(1)(a)(ii	CARDINAL
ftr-338	53	2	7701(b)(3	CARDINAL
ftr-338	55	1	adrian j. sawyer	PERSON
ftr-338	55	2	new zealand	GPE
ftr-338	55	3	int’l 737	PRODUCT
ftr-338	55	4	dec. 5, 2011	DATE
ftr-338	56	1	7	CARDINAL
ftr-338	56	2	the “accidental american	ORG
ftr-338	56	3	mexico	GPE
ftr-338	56	4	canada	GPE
ftr-338	56	5	the united states	GPE
ftr-338	56	6	u.s.	GPE
ftr-338	56	7	u.s.	GPE
ftr-338	58	1	830	CARDINAL
ftr-338	58	2	florida	GPE
ftr-338	58	3	the united states	GPE
ftr-338	58	4	mexico	GPE
ftr-338	58	5	mexico	GPE
ftr-338	58	6	the united states	GPE
ftr-338	59	1	2007.10	CARDINAL
ftr-338	59	2	mexico	GPE
ftr-338	59	3	mexico	GPE
ftr-338	59	4	the united states	GPE
ftr-338	59	5	the united states	GPE
ftr-338	60	1	u.s.	GPE
ftr-338	60	2	the united states13	ORG
ftr-338	60	3	2011	DATE
ftr-338	60	4	the united states	GPE
ftr-338	60	5	more than 183 days	DATE
ftr-338	60	6	2011	DATE
ftr-338	61	1	individual14	ORG
ftr-338	61	2	a. parillo	PERSON
ftr-338	61	3	irs	ORG
ftr-338	61	4	int’l 798	PERSON
ftr-338	61	5	dec. 12, 2011	DATE
ftr-338	62	1	8	CARDINAL
ftr-338	63	1	98th cong	LOC
ftr-338	63	2	1984 464	DATE
ftr-338	64	1	1984	DATE
ftr-338	66	1	9	CARDINAL
ftr-338	66	2	nov. 26, 2011	DATE
ftr-338	66	3	76	DATE
ftr-338	67	1	10	CARDINAL
ftr-338	68	1	mexico	GPE
ftr-338	68	2	nov. 26, 2011	DATE
ftr-338	68	3	48	DATE
ftr-338	68	4	mexico	GPE
ftr-338	68	5	2011	DATE
ftr-338	69	1	11	CARDINAL
ftr-338	70	1	the united states	GPE
ftr-338	70	2	mexico	GPE
ftr-338	70	3	mexico	GPE
ftr-338	71	1	m. angeles villarreal	PERSON
ftr-338	71	2	cong.	ORG
ftr-338	72	1	32934	DATE
ftr-338	72	2	2005	DATE
ftr-338	74	1	u.s.-mexico	ORG
ftr-338	75	1	12	CARDINAL
ftr-338	76	1	mary beth sheridan	PERSON
ftr-338	76	2	mexicans	NORP
ftr-338	77	1	aug. 26, 2011	DATE
ftr-338	78	1	13	CARDINAL
ftr-338	79	1	the united states	GPE
ftr-338	80	1	73%	PERCENT
ftr-338	80	2	2006 to 2010	DATE
ftr-338	83	1	2012	DATE
ftr-338	83	2	one	CARDINAL
ftr-338	83	3	831	CARDINAL
ftr-338	83	4	u.s.	GPE
ftr-338	83	5	u.s.	GPE
ftr-338	83	6	mexico16	ORG
ftr-338	83	7	the united states	GPE
ftr-338	84	1	further.18	DATE
ftr-338	84	2	u.s.	GPE
ftr-338	85	1	u.s.	GPE
ftr-338	85	2	mexico	GPE
ftr-338	85	3	the united states-mexico	GPE
ftr-338	86	1	the united states	GPE
ftr-338	87	1	the united states	GPE
ftr-338	87	2	mexico	GPE
ftr-338	87	3	u.s.	GPE
ftr-338	88	1	mexican	NORP
ftr-338	88	2	the united states	GPE
ftr-338	88	3	u.s.	GPE
ftr-338	90	1	u.s.	GPE
ftr-338	90	2	u.s.	GPE
ftr-338	90	3	first	ORDINAL
ftr-338	90	4	u.s.	GPE
ftr-338	91	1	u.s.	GPE
ftr-338	91	2	u.s.	GPE
ftr-338	93	1	1.1-1(b	CARDINAL
ftr-338	94	1	16	CARDINAL
ftr-338	95	1	mexico	GPE
ftr-338	95	2	mexican	NORP
ftr-338	95	3	mexican	NORP
ftr-338	96	1	178	CARDINAL
ftr-338	97	1	17	CARDINAL
ftr-338	98	1	the united states	GPE
ftr-338	99	1	u.s.	GPE
ftr-338	102	1	75-08-291120a	CARDINAL
ftr-338	102	2	aug. 29, 1975	DATE
ftr-338	102	3	the united states	GPE
ftr-338	102	4	the united states	GPE
ftr-338	102	5	1984	DATE
ftr-338	103	1	18	CARDINAL
ftr-338	103	2	salvadorans	NORP
ftr-338	103	3	el salvador	GPE
ftr-338	104	1	nixon peabody	ORG
ftr-338	105	1	dec. 13, 2011	DATE
ftr-338	106	1	mexico	GPE
ftr-338	106	2	the united states	GPE
ftr-338	107	1	19	CARDINAL
ftr-338	108	1	1	CARDINAL
ftr-338	108	2	832	CARDINAL
ftr-338	108	3	florida	GPE
ftr-338	108	4	u.s.	GPE
ftr-338	109	1	a. consequences	PERSON
ftr-338	109	2	u.s.	GPE
ftr-338	109	3	u.s.	GPE
ftr-338	109	4	u.s.	GPE
ftr-338	110	1	the united states	GPE
ftr-338	112	1	1	CARDINAL
ftr-338	112	2	u.s.	GPE
ftr-338	112	3	u.s.	GPE
ftr-338	112	4	the united states	GPE
ftr-338	112	5	determination.22	PERSON
ftr-338	112	6	u.s.	GPE
ftr-338	112	7	u.s.	GPE
ftr-338	112	8	u.s.	GPE
ftr-338	112	9	u.s.	GPE
ftr-338	112	10	20	CARDINAL
ftr-338	114	1	u.s.	GPE
ftr-338	114	2	the united states	GPE
ftr-338	115	1	the u.s. supreme court	ORG
ftr-338	115	2	u.s.	GPE
ftr-338	116	1	chae chan ping	PERSON
ftr-338	116	2	v. united states	GPE
ftr-338	116	3	130	CARDINAL
ftr-338	116	4	581	CARDINAL
ftr-338	116	5	600	CARDINAL
ftr-338	117	1	7	CARDINAL
ftr-338	117	2	l. &	ORG
ftr-338	118	1	29 (2011	DATE
ftr-338	119	1	21	CARDINAL
ftr-338	121	1	1.1-1(b	CARDINAL
ftr-338	123	1	u.s.	GPE
ftr-338	123	2	u.s.	GPE
ftr-338	125	1	901	CARDINAL
ftr-338	126	1	22	CARDINAL
ftr-338	128	1	2001	DATE
ftr-338	129	1	23	CARDINAL
ftr-338	130	1	7701(b)(10	CARDINAL
ftr-338	131	1	24	CARDINAL
ftr-338	131	2	75	CARDINAL
ftr-338	133	1	65806-01	DATE
ftr-338	133	2	oct. 26, 2010	DATE
ftr-338	133	3	31	CARDINAL
ftr-338	134	1	103.24	CARDINAL
ftr-338	135	1	2013	DATE
ftr-338	135	2	2014	DATE
ftr-338	137	1	1471-1474	CARDINAL
ftr-338	137	2	december 31, 2012	DATE
ftr-338	138	1	25	CARDINAL
ftr-338	140	1	6038	DATE
ftr-338	141	1	2012	DATE
ftr-338	141	2	one	CARDINAL
ftr-338	141	3	833	CARDINAL
ftr-338	141	4	u.s.	GPE
ftr-338	141	5	taxation.27	TIME
ftr-338	141	6	u.s.	GPE
ftr-338	142	1	u.s.	GPE
ftr-338	142	2	u.s.	GPE
ftr-338	142	3	cannot.29	PERSON
ftr-338	142	4	u.s.	GPE
ftr-338	142	5	2	CARDINAL
ftr-338	142	6	u.s.	GPE
ftr-338	142	7	the calendar year	DATE
ftr-338	142	8	u.s.	GPE
ftr-338	142	9	the united states	GPE
ftr-338	142	10	u.s.	GPE
ftr-338	142	11	thirty percent	PERCENT
ftr-338	142	12	] united states business	GPE
ftr-338	142	13	annual	DATE
ftr-338	142	14	the united states.33	ORG
ftr-338	142	15	26	CARDINAL
ftr-338	143	1	6048	CARDINAL
ftr-338	144	1	27	CARDINAL
ftr-338	145	1	951-965	CARDINAL
ftr-338	146	1	28	CARDINAL
ftr-338	147	1	u.s.	GPE
ftr-338	149	1	873	CARDINAL
ftr-338	149	2	29	CARDINAL
ftr-338	150	1	1361(b)(1)(c	CARDINAL
ftr-338	151	1	30	CARDINAL
ftr-338	152	1	1368	DATE
ftr-338	155	1	301	CARDINAL
ftr-338	155	2	316	CARDINAL
ftr-338	156	1	the s corporation	ORG
ftr-338	158	1	1368.	DATE
ftr-338	161	1	871-879	CARDINAL
ftr-338	161	2	32	CARDINAL
ftr-338	162	1	joseph isenbergh	PERSON
ftr-338	162	2	81–83	CARDINAL
ftr-338	162	3	3rd	ORDINAL
ftr-338	162	4	2010	DATE
ftr-338	163	1	33	CARDINAL
ftr-338	165	1	u.s.	GPE
ftr-338	165	2	u.s.	GPE
ftr-338	165	3	u.s.	GPE
ftr-338	166	1	the thirty percent	PERCENT
ftr-338	168	1	1441–1445	CARDINAL
ftr-338	172	1	834	CARDINAL
ftr-338	172	2	florida	GPE
ftr-338	172	3	u.s.	GPE
ftr-338	172	4	u.s.	GPE
ftr-338	172	5	“united states	GPE
ftr-338	172	6	u.s.	GPE
ftr-338	172	7	u.s.	GPE
ftr-338	172	8	u.s.	GPE
ftr-338	172	9	u.s.	GPE
ftr-338	172	10	u.s.	GPE
ftr-338	172	11	u.s.	GPE
ftr-338	172	12	u.s.	GPE
ftr-338	172	13	thirty percent	PERCENT
ftr-338	172	14	zero.39	PERSON
ftr-338	172	15	mexican	NORP
ftr-338	172	16	the united states	GPE
ftr-338	172	17	u.s.	GPE
ftr-338	173	1	u.s.	GPE
ftr-338	173	2	u.s.	GPE
ftr-338	173	3	the united states	GPE
ftr-338	174	1	u.s. 34	GPE
ftr-338	175	1	the united states	GPE
ftr-338	175	2	183 days	DATE
ftr-338	175	3	the year	DATE
ftr-338	176	1	35	CARDINAL
ftr-338	178	1	u.s.	GPE
ftr-338	179	1	u.s.	GPE
ftr-338	182	1	36	CARDINAL
ftr-338	184	1	u.s.	GPE
ftr-338	184	2	u.s.	GPE
ftr-338	185	1	37	CARDINAL
ftr-338	185	2	joel d. kuntz	PERSON
ftr-338	185	3	robert j. peroni	PERSON
ftr-338	185	4	u.s.	GPE
ftr-338	185	5	2011	DATE
ftr-338	186	1	hereinafter kuntz & peroni	ORG
ftr-338	186	2	u.s.	GPE
ftr-338	186	3	int’l	NORP
ftr-338	187	1	38	CARDINAL
ftr-338	188	1	sept. 18, 1992	DATE
ftr-338	188	2	s. treaty doc	PERSON
ftr-338	190	1	103-07	CARDINAL
ftr-338	192	1	39	CARDINAL
ftr-338	193	1	d.	NORP
ftr-338	194	1	10	CARDINAL
ftr-338	194	2	11	DATE
ftr-338	194	3	12	DATE
ftr-338	195	1	40	CARDINAL
ftr-338	196	1	d.	NORP
ftr-338	197	1	7. 2012	CARDINAL
ftr-338	197	2	one	CARDINAL
ftr-338	197	3	835	CARDINAL
ftr-338	197	4	u.s.	GPE
ftr-338	197	5	u.s.	GPE
ftr-338	197	6	non-u.s	LOC
ftr-338	197	7	u.s.	GPE
ftr-338	198	1	u.s.	GPE
ftr-338	198	2	the united states	GPE
ftr-338	198	3	u.s.	GPE
ftr-338	198	4	non-u.s	GPE
ftr-338	198	5	individual.43	GPE
ftr-338	198	6	u.s.	GPE
ftr-338	198	7	u.s.	GPE
ftr-338	198	8	u.s.	GPE
ftr-338	198	9	u.s.	GPE
ftr-338	198	10	u.s.	GPE
ftr-338	198	11	u.s.	GPE
ftr-338	199	1	u.s.	GPE
ftr-338	199	2	1	CARDINAL
ftr-338	200	1	section 7701(b	LAW
ftr-338	200	2	code.46	ORG
ftr-338	200	3	u.s.	GPE
ftr-338	200	4	one	CARDINAL
ftr-338	200	5	three	CARDINAL
ftr-338	201	1	first	ORDINAL
ftr-338	201	2	the united states	GPE
ftr-338	201	3	the united states	GPE
ftr-338	201	4	abandoned.48	NORP
ftr-338	201	5	41	CARDINAL
ftr-338	202	1	u.s.	GPE
ftr-338	203	1	u.s.	GPE
ftr-338	205	1	901	CARDINAL
ftr-338	206	1	42	CARDINAL
ftr-338	207	1	897	CARDINAL
ftr-338	207	2	43	CARDINAL
ftr-338	209	1	1.1-1(b	CARDINAL
ftr-338	211	1	901	CARDINAL
ftr-338	211	2	u.s.	GPE
ftr-338	211	3	u.s.	GPE
ftr-338	212	1	44	DATE
ftr-338	213	1	u.s.-mexico treaty	ORG
ftr-338	213	2	38	CARDINAL
ftr-338	214	1	10	CARDINAL
ftr-338	214	2	u.s.	GPE
ftr-338	214	3	u.s.	GPE
ftr-338	214	4	mexico	GPE
ftr-338	215	1	45	CARDINAL
ftr-338	216	1	supra	PERSON
ftr-338	216	2	24	CARDINAL
ftr-338	216	3	46	DATE
ftr-338	217	1	u.s.	GPE
ftr-338	218	1	u.s.	GPE
ftr-338	218	2	u.s.	GPE
ftr-338	218	3	u.s.	GPE
ftr-338	218	4	u.s.	GPE
ftr-338	219	1	47	DATE
ftr-338	220	1	7701(b)(1)(a)(i	CARDINAL
ftr-338	221	1	48	DATE
ftr-338	222	1	7701(b)(6	CARDINAL
ftr-338	223	1	836	CARDINAL
ftr-338	223	2	florida	GPE
ftr-338	223	3	u.s.	GPE
ftr-338	223	4	second	ORDINAL
ftr-338	223	5	statute.50	ORG
ftr-338	224	1	the first year	DATE
ftr-338	224	2	u.s.	GPE
ftr-338	224	3	the preceding tax year	DATE
ftr-338	224	4	the united states	GPE
ftr-338	224	5	days	DATE
ftr-338	224	6	the election year.54	DATE
ftr-338	224	7	u.s.	GPE
ftr-338	224	8	2	CARDINAL
ftr-338	225	1	u.s.	GPE
ftr-338	225	2	u.s.	GPE
ftr-338	225	3	u.s.	GPE
ftr-338	225	4	1984	DATE
ftr-338	225	5	u.s.	GPE
ftr-338	225	6	u.s.	GPE
ftr-338	225	7	49	DATE
ftr-338	226	1	irs	ORG
ftr-338	227	1	http://www.irs.gov/businesses/small/international/	NORP
ftr-338	228	1	50	CARDINAL
ftr-338	229	1	7701(b)(1)(a)(ii	CARDINAL
ftr-338	230	1	51	CARDINAL
ftr-338	233	1	7701(b)(4)(a)(i)–(ii	CARDINAL
ftr-338	234	1	53	CARDINAL
ftr-338	236	1	54	DATE
ftr-338	238	1	u.s.	GPE
ftr-338	238	2	years	DATE
ftr-338	238	3	the current year	DATE
ftr-338	238	4	u.s.	GPE
ftr-338	238	5	u.s.	GPE
ftr-338	239	1	55	CARDINAL
ftr-338	240	1	u.s.	GPE
ftr-338	240	2	the united states	GPE
ftr-338	241	1	supra	PERSON
ftr-338	241	2	7	CARDINAL
ftr-338	242	1	u.s.	GPE
ftr-338	242	2	u.s.	GPE
ftr-338	242	3	u.s.	GPE
ftr-338	243	1	56	CARDINAL
ftr-338	244	1	joseph isenbergh	PERSON
ftr-338	244	2	u.s.	GPE
ftr-338	244	3	¶ 6.6	DATE
ftr-338	244	4	4th	ORDINAL
ftr-338	244	5	2011	DATE
ftr-338	245	1	u.s.	GPE
ftr-338	246	1	57	CARDINAL
ftr-338	248	1	one	CARDINAL
ftr-338	248	2	837	CARDINAL
ftr-338	248	3	u.s.	GPE
ftr-338	248	4	the united states	GPE
ftr-338	248	5	u.s.	GPE
ftr-338	248	6	the united states	GPE
ftr-338	248	7	the united states	GPE
ftr-338	248	8	the united states	GPE
ftr-338	249	1	3	CARDINAL
ftr-338	249	2	nubar v. commissioner.61	ORG
ftr-338	249	3	egyptian	NORP
ftr-338	249	4	the united states	GPE
ftr-338	249	5	world war ii	EVENT
ftr-338	250	1	egypt	GPE
ftr-338	250	2	egypt	GPE
ftr-338	250	3	1915	DATE
ftr-338	250	4	paris	GPE
ftr-338	250	5	1915	DATE
ftr-338	250	6	1944.62	CARDINAL
ftr-338	250	7	the united states	GPE
ftr-338	250	8	august 1, 1939	DATE
ftr-338	250	9	three-month	DATE
ftr-338	250	10	the new york world’s	ORG
ftr-338	250	11	albert	PERSON
ftr-338	250	12	september 1, 1939	DATE
ftr-338	250	13	egypt	GPE
ftr-338	252	1	ninety days	DATE
ftr-338	252	2	europe	LOC
ftr-338	253	1	europe	LOC
ftr-338	253	2	first	ORDINAL
ftr-338	253	3	switzerland	GPE
ftr-338	253	4	paris.64 the tax court	ORG
ftr-338	253	5	u.s.	GPE
ftr-338	253	6	the united states.65	ORG
ftr-338	253	7	the united states	GPE
ftr-338	253	8	europe	LOC
ftr-338	253	9	switzerland	GPE
ftr-338	253	10	58	DATE
ftr-338	255	1	1.871-2(b	CARDINAL
ftr-338	255	2	1984	DATE
ftr-338	256	1	59	CARDINAL
ftr-338	257	1	60	CARDINAL
ftr-338	258	1	isenbergh	GPE
ftr-338	258	2	u.s.	GPE
ftr-338	258	3	56	CARDINAL
ftr-338	258	4	6.6	CARDINAL
ftr-338	259	1	61	CARDINAL
ftr-338	259	2	13	CARDINAL
ftr-338	259	3	566	CARDINAL
ftr-338	259	4	1949	DATE
ftr-338	259	5	185	CARDINAL
ftr-338	259	6	584	CARDINAL
ftr-338	259	7	4th	ORDINAL
ftr-338	259	8	1950	DATE
ftr-338	260	1	62	CARDINAL
ftr-338	261	1	568	CARDINAL
ftr-338	263	1	569	CARDINAL
ftr-338	264	1	64	CARDINAL
ftr-338	266	1	576	CARDINAL
ftr-338	267	1	66	CARDINAL
ftr-338	268	1	838	CARDINAL
ftr-338	269	1	florida	GPE
ftr-338	270	1	europe	LOC
ftr-338	271	1	fourth	ORDINAL
ftr-338	271	2	nubar	GPE
ftr-338	271	3	u.s.	GPE
ftr-338	271	4	fourth	ORDINAL
ftr-338	271	5	nubar	GPE
ftr-338	271	6	the united states	GPE
ftr-338	271	7	u.s.	GPE
ftr-338	272	1	molnar v. commissioner	PERSON
ftr-338	272	2	hungary	GPE
ftr-338	272	3	the united states	GPE
ftr-338	272	4	january 1940 through october 1943	DATE
ftr-338	272	5	the united states	GPE
ftr-338	273	1	europe	LOC
ftr-338	274	1	the united states	GPE
ftr-338	274	2	constantinescu v. commissioner	ORG
ftr-338	274	3	nubar.71	GPE
ftr-338	274	4	romania	GPE
ftr-338	274	5	paris	GPE
ftr-338	274	6	the united states	GPE
ftr-338	274	7	1939	DATE
ftr-338	275	1	1942	DATE
ftr-338	275	2	1943	DATE
ftr-338	275	3	1944	DATE
ftr-338	276	1	the united states	GPE
ftr-338	276	2	europe	LOC
ftr-338	276	3	late 1945.72	CARDINAL
ftr-338	276	4	irs	ORG
ftr-338	276	5	u.s.	GPE
ftr-338	276	6	1944-1945	DATE
ftr-338	276	7	the united states	GPE
ftr-338	277	1	u.s.	GPE
ftr-338	277	2	post-war	EVENT
ftr-338	277	3	one	CARDINAL
ftr-338	277	4	u.s. 67	GPE
ftr-338	278	1	v. nubar	PERSON
ftr-338	278	2	185	CARDINAL
ftr-338	278	3	584	CARDINAL
ftr-338	278	4	589	CARDINAL
ftr-338	278	5	4th	ORDINAL
ftr-338	278	6	1950	DATE
ftr-338	279	1	68	CARDINAL
ftr-338	280	1	586	CARDINAL
ftr-338	282	1	supra	PERSON
ftr-338	282	2	8	CARDINAL
ftr-338	283	1	the united states	GPE
ftr-338	283	2	the united states	GPE
ftr-338	284	1	69	CARDINAL
ftr-338	284	2	4	CARDINAL
ftr-338	285	1	cch	PERSON
ftr-338	285	2	951	CARDINAL
ftr-338	286	1	70	CARDINAL
ftr-338	287	1	11	CARDINAL
ftr-338	287	2	1948	DATE
ftr-338	288	1	72	DATE
ftr-338	290	1	73	CARDINAL
ftr-338	291	1	d.	NORP
ftr-338	291	2	42–44. 2012	DATE
ftr-338	291	3	one	CARDINAL
ftr-338	291	4	839	CARDINAL
ftr-338	291	5	1970	DATE
ftr-338	291	6	irs	ORG
ftr-338	292	1	u.s.	GPE
ftr-338	293	1	nubar	GPE
ftr-338	293	2	constantinescu	GPE
ftr-338	293	3	the united states	GPE
ftr-338	293	4	europe	LOC
ftr-338	294	1	one	CARDINAL
ftr-338	294	2	u.s.	GPE
ftr-338	294	3	u.s.	GPE
ftr-338	295	1	mexican	NORP
ftr-338	296	1	u.s.	GPE
ftr-338	296	2	congress	ORG
ftr-338	296	3	1984	DATE
ftr-338	297	1	4.	CARDINAL
ftr-338	297	2	1984	DATE
ftr-338	297	3	congress	ORG
ftr-338	297	4	section 7701(b	LAW
ftr-338	297	5	1984.76	CARDINAL
ftr-338	297	6	first	ORDINAL
ftr-338	297	7	congress	ORG
ftr-338	297	8	the united states	GPE
ftr-338	297	9	u.s.	GPE
ftr-338	297	10	congress	ORG
ftr-338	299	1	74	CARDINAL
ftr-338	300	1	sanford v. commissioner	PERSON
ftr-338	300	2	27	CARDINAL
ftr-338	301	1	266	CARDINAL
ftr-338	301	2	1968	DATE
ftr-338	301	3	new orleans	GPE
ftr-338	301	4	u.s.	GPE
ftr-338	301	5	jellinek v. commissioner	PERSON
ftr-338	301	6	36	CARDINAL
ftr-338	301	7	826	CARDINAL
ftr-338	301	8	1961	DATE
ftr-338	301	9	hollywood	GPE
ftr-338	301	10	u.s.	GPE
ftr-338	302	1	75	CARDINAL
ftr-338	304	1	mem	PERSON
ftr-338	305	1	77-40-002	CARDINAL
ftr-338	305	2	27, 1977	DATE
ftr-338	305	3	the united states	GPE
ftr-338	305	4	u.s.	GPE
ftr-338	306	1	77-40	CARDINAL
ftr-338	306	2	27, 1977	DATE
ftr-338	306	3	the united states	GPE
ftr-338	306	4	u.s.	GPE
ftr-338	307	1	76	DATE
ftr-338	309	1	98	CARDINAL
ftr-338	309	2	181	CARDINAL
ftr-338	309	3	1984	DATE
ftr-338	315	1	7701(b)(3	CARDINAL
ftr-338	316	1	79	CARDINAL
ftr-338	317	1	7701(b)(5	CARDINAL
ftr-338	318	1	840	CARDINAL
ftr-338	318	2	florida	GPE
ftr-338	318	3	congress	ORG
ftr-338	320	1	1984	DATE
ftr-338	320	2	section 7701(b	LAW
ftr-338	320	3	1984	DATE
ftr-338	321	1	1984	DATE
ftr-338	321	2	1984	DATE
ftr-338	321	3	congress	ORG
ftr-338	321	4	the united states	GPE
ftr-338	321	5	the united states	GPE
ftr-338	322	1	1984	DATE
ftr-338	324	1	u.s.	GPE
ftr-338	325	1	1	CARDINAL
ftr-338	325	2	the united states	GPE
ftr-338	325	3	a calendar year	DATE
ftr-338	325	4	u.s.	GPE
ftr-338	325	5	that year	DATE
ftr-338	325	6	the united states	GPE
ftr-338	325	7	at least thirty-one days	CARDINAL
ftr-338	325	8	the calendar year	DATE
ftr-338	325	9	question.84	DATE
ftr-338	325	10	the united states	GPE
ftr-338	325	11	the days	DATE
ftr-338	325	12	the current year	DATE
ftr-338	325	13	the days	DATE
ftr-338	325	14	the preceding two years	DATE
ftr-338	325	15	183	CARDINAL
ftr-338	325	16	the first preceding year	DATE
ftr-338	325	17	one-third	CARDINAL
ftr-338	325	18	the days	DATE
ftr-338	325	19	80	DATE
ftr-338	326	1	98	CARDINAL
ftr-338	326	2	76	CARDINAL
ftr-338	326	3	81	CARDINAL
ftr-338	327	1	supra	PERSON
ftr-338	327	2	8	CARDINAL
ftr-338	327	3	464	CARDINAL
ftr-338	328	1	82	CARDINAL
ftr-338	330	1	7701(b)(5	CARDINAL
ftr-338	330	2	the united states	GPE
ftr-338	330	3	83	DATE
ftr-338	331	1	jct	ORG
ftr-338	331	2	supra	PERSON
ftr-338	331	3	8	CARDINAL
ftr-338	331	4	464	CARDINAL
ftr-338	332	1	84	CARDINAL
ftr-338	333	1	7701(b)(3)(a)(i	CARDINAL
ftr-338	334	1	85	CARDINAL
ftr-338	336	1	86	CARDINAL
ftr-338	338	1	one	CARDINAL
ftr-338	338	2	841	CARDINAL
ftr-338	338	3	such preceding year	DATE
ftr-338	338	4	one-third	CARDINAL
ftr-338	338	5	the second preceding year	DATE
ftr-338	338	6	one	CARDINAL
ftr-338	339	1	1	CARDINAL
ftr-338	340	1	the united states	GPE
ftr-338	340	2	122 days	DATE
ftr-338	340	3	the current year	DATE
ftr-338	341	1	the united states	GPE
ftr-338	341	2	122 days	DATE
ftr-338	341	3	first	ORDINAL
ftr-338	341	4	year	DATE
ftr-338	341	5	122 days	DATE
ftr-338	341	6	second	ORDINAL
ftr-338	341	7	year	DATE
ftr-338	342	1	the current year	DATE
ftr-338	342	2	all 122 days	DATE
ftr-338	342	3	the united states	GPE
ftr-338	342	4	the current year	DATE
ftr-338	342	5	1/3	CARDINAL
ftr-338	342	6	the 122 days	DATE
ftr-338	342	7	the united states	GPE
ftr-338	342	8	first	ORDINAL
ftr-338	342	9	year	DATE
ftr-338	342	10	40 2/3 days	DATE
ftr-338	342	11	1/6	CARDINAL
ftr-338	342	12	the 122 days	DATE
ftr-338	342	13	the united states	GPE
ftr-338	342	14	second	ORDINAL
ftr-338	342	15	year	DATE
ftr-338	342	16	20 1/3 days	DATE
ftr-338	343	1	122 + 40 2/3 + 20 1/3	MONEY
ftr-338	343	2	183 days	DATE
ftr-338	344	1	year.88 a. meaning	PERSON
ftr-338	344	2	the united states	GPE
ftr-338	344	3	the united states	GPE
ftr-338	344	4	purpose.90	PRODUCT
ftr-338	345	1	days	DATE
ftr-338	345	2	the united states	GPE
ftr-338	346	1	three	CARDINAL
ftr-338	347	1	first	ORDINAL
ftr-338	347	2	days	DATE
ftr-338	347	3	canada	GPE
ftr-338	347	4	mexico	GPE
ftr-338	348	1	87	CARDINAL
ftr-338	351	1	1. 89	CARDINAL
ftr-338	353	1	90	CARDINAL
ftr-338	355	1	75-08-291120a	CARDINAL
ftr-338	355	2	aug. 29, 1975	DATE
ftr-338	356	1	91	CARDINAL
ftr-338	357	1	7701(b)(7)(b	CARDINAL
ftr-338	358	1	842	CARDINAL
ftr-338	358	2	florida	GPE
ftr-338	358	3	second	ORDINAL
ftr-338	358	4	two	CARDINAL
ftr-338	358	5	less than twenty-four hours	CARDINAL
ftr-338	358	6	new york	GPE
ftr-338	358	7	mexico	GPE
ftr-338	358	8	paris	GPE
ftr-338	359	1	third	ORDINAL
ftr-338	359	2	the united states	GPE
ftr-338	359	3	the united states	GPE
ftr-338	359	4	u.s.	GPE
ftr-338	359	5	u.s.	GPE
ftr-338	359	6	days	DATE
ftr-338	359	7	the united states	GPE
ftr-338	360	1	prior to	DATE
ftr-338	360	2	1984	DATE
ftr-338	360	3	issue.96 c. exception	PERSON
ftr-338	360	4	the united states	GPE
ftr-338	361	1	a particular day	DATE
ftr-338	361	2	the united states	GPE
ftr-338	361	3	test.97	LAW
ftr-338	361	4	four	CARDINAL
ftr-338	361	5	one	CARDINAL
ftr-338	361	6	1	CARDINAL
ftr-338	361	7	2	CARDINAL
ftr-338	361	8	3	CARDINAL
ftr-338	361	9	4	CARDINAL
ftr-338	361	10	the united states	GPE
ftr-338	361	11	5	CARDINAL
ftr-338	361	12	the united states	GPE
ftr-338	362	1	the united states	GPE
ftr-338	362	2	92	CARDINAL
ftr-338	363	1	7701(b)(7)(c	CARDINAL
ftr-338	364	1	93	CARDINAL
ftr-338	368	1	95	CARDINAL
ftr-338	370	1	nubar	ORG
ftr-338	370	2	13	CARDINAL
ftr-338	371	1	579	CARDINAL
ftr-338	372	1	97	CARDINAL
ftr-338	373	1	7701(b)(3)(d	CARDINAL
ftr-338	374	1	98	CARDINAL
ftr-338	375	1	d.	NORP
ftr-338	377	1	2012	DATE
ftr-338	377	2	one	CARDINAL
ftr-338	377	3	843	CARDINAL
ftr-338	377	4	u.s.	GPE
ftr-338	378	1	included.101	GPE
ftr-338	378	2	the united states	GPE
ftr-338	378	3	two	CARDINAL
ftr-338	378	4	the united states	GPE
ftr-338	378	5	any year	DATE
ftr-338	378	6	fifth	ORDINAL
ftr-338	378	7	first	ORDINAL
ftr-338	378	8	the united states.105 professional athletes	ORG
ftr-338	378	9	the united states	GPE
ftr-338	378	10	the united states	GPE
ftr-338	378	11	the united states	GPE
ftr-338	378	12	99	CARDINAL
ftr-338	380	1	the united states	GPE
ftr-338	382	1	301.7701(b)-3(b)(2)(i	CARDINAL
ftr-338	383	1	100	CARDINAL
ftr-338	384	1	7701(b)(5)(b)(ii	CARDINAL
ftr-338	385	1	the united nations	ORG
ftr-338	385	2	world bank	ORG
ftr-338	387	1	301.7701(b)-3(b)(2)(ii	CARDINAL
ftr-338	388	1	101	CARDINAL
ftr-338	393	1	102	CARDINAL
ftr-338	394	1	7701(b)(5)(c	DATE
ftr-338	395	1	103	CARDINAL
ftr-338	396	1	7701(b)(5)(e	CARDINAL
ftr-338	397	1	two years	DATE
ftr-338	398	1	104	CARDINAL
ftr-338	400	1	105	CARDINAL
ftr-338	401	1	7701(b)(5)(e	CARDINAL
ftr-338	402	1	106	CARDINAL
ftr-338	407	1	844	CARDINAL
ftr-338	407	2	florida	GPE
ftr-338	407	3	the united states	GPE
ftr-338	407	4	the united states	GPE
ftr-338	407	5	irs	ORG
ftr-338	407	6	8843	DATE
ftr-338	407	7	the united states	GPE
ftr-338	407	8	fewer than 183 days	DATE
ftr-338	407	9	the year	DATE
ftr-338	407	10	the year	DATE
ftr-338	407	11	the year	DATE
ftr-338	407	12	the united states.110	GPE
ftr-338	407	13	1	CARDINAL
ftr-338	408	1	section 911	LAW
ftr-338	408	2	section 162(a)(2	LAW
ftr-338	408	3	section 162	LAW
ftr-338	408	4	selfemployment.115	ORG
ftr-338	408	5	107	CARDINAL
ftr-338	410	1	the united states	GPE
ftr-338	411	1	the united states	GPE
ftr-338	414	1	108	CARDINAL
ftr-338	417	1	109	CARDINAL
ftr-338	419	1	110	CARDINAL
ftr-338	423	1	301.7701(b)-2(f	CARDINAL
ftr-338	424	1	111	CARDINAL
ftr-338	425	1	7701(b)(8	CARDINAL
ftr-338	426	1	112	CARDINAL
ftr-338	427	1	911(d)(3	CARDINAL
ftr-338	428	1	113	CARDINAL
ftr-338	429	1	d.	NORP
ftr-338	429	2	kuntz & peroni	ORG
ftr-338	429	3	u.s.	GPE
ftr-338	429	4	int’l	NORP
ftr-338	429	5	37	CARDINAL
ftr-338	430	1	114	CARDINAL
ftr-338	431	1	james j. freeland et al	PERSON
ftr-338	431	2	374	CARDINAL
ftr-338	431	3	16th	ORDINAL
ftr-338	431	4	2011	DATE
ftr-338	432	1	115	CARDINAL
ftr-338	433	1	rosenspan v. united states	PERSON
ftr-338	433	2	438	CARDINAL
ftr-338	433	3	905	CARDINAL
ftr-338	433	4	912	CARDINAL
ftr-338	433	5	2d	DATE
ftr-338	433	6	1971	DATE
ftr-338	434	1	2012	DATE
ftr-338	434	2	one	CARDINAL
ftr-338	434	3	845	CARDINAL
ftr-338	434	4	more than one year	DATE
ftr-338	435	1	section 7701	LAW
ftr-338	437	1	a calendar year	DATE
ftr-338	437	2	one	CARDINAL
ftr-338	438	1	mexican	NORP
ftr-338	438	2	mexico	GPE
ftr-338	438	3	mexico	GPE
ftr-338	439	1	2	CARDINAL
ftr-338	441	1	pre-1984	DATE
ftr-338	441	2	116	CARDINAL
ftr-338	445	1	99	CARDINAL
ftr-338	445	2	361	CARDINAL
ftr-338	446	1	118	CARDINAL
ftr-338	449	1	119	CARDINAL
ftr-338	452	1	120	CARDINAL
ftr-338	452	2	isenbergh	GPE
ftr-338	452	3	u.s.	GPE
ftr-338	452	4	56	CARDINAL
ftr-338	452	5	6.19	CARDINAL
ftr-338	453	1	121	CARDINAL
ftr-338	455	1	122	CARDINAL
ftr-338	458	1	123	CARDINAL
ftr-338	460	1	301.7701(b)-2(d)(1)(i	CARDINAL
ftr-338	465	1	124	CARDINAL
ftr-338	467	1	301.7701(b)-2(d)(1)(i)–(x	CARDINAL
ftr-338	468	1	846	CARDINAL
ftr-338	468	2	florida	GPE
ftr-338	469	1	the united states	GPE
ftr-338	469	2	fewer than 183 days	DATE
ftr-338	469	3	the year	DATE
ftr-338	469	4	e. conclusion	PERSON
ftr-338	469	5	u.s.	GPE
ftr-338	469	6	u.s.	GPE
ftr-338	469	7	the united states	GPE
ftr-338	469	8	the current year	DATE
ftr-338	469	9	two	CARDINAL
ftr-338	469	10	u.s.	GPE
ftr-338	470	1	1	CARDINAL
ftr-338	470	2	u.s.	GPE
ftr-338	470	3	the united states	GPE
ftr-338	471	1	183 days	DATE
ftr-338	471	2	the united states	GPE
ftr-338	471	3	the year	DATE
ftr-338	472	1	a. more than	PERSON
ftr-338	472	2	the united states	GPE
ftr-338	472	3	more than 183	CARDINAL
ftr-338	472	4	the year	DATE
ftr-338	472	5	u.s.	GPE
ftr-338	472	6	125	CARDINAL
ftr-338	474	1	126	CARDINAL
ftr-338	475	1	7701(b)(3)(b)(i	CARDINAL
ftr-338	476	1	127	CARDINAL
ftr-338	478	1	128	CARDINAL
ftr-338	479	1	129	CARDINAL
ftr-338	481	1	5	CARDINAL
ftr-338	481	2	7	CARDINAL
ftr-338	482	1	130	CARDINAL
ftr-338	483	1	131	CARDINAL
ftr-338	486	1	2012	DATE
ftr-338	486	2	one	CARDINAL
ftr-338	486	3	847	CARDINAL
ftr-338	486	4	days	DATE
ftr-338	486	5	mexico	GPE
ftr-338	486	6	canada	GPE
ftr-338	486	7	the united states	GPE
ftr-338	487	1	day	DATE
ftr-338	487	2	the united states	GPE
ftr-338	487	3	two	CARDINAL
ftr-338	488	1	days	DATE
ftr-338	488	2	the united states	GPE
ftr-338	489	1	days	DATE
ftr-338	489	2	the united states	GPE
ftr-338	489	3	days	DATE
ftr-338	489	4	the united states	GPE
ftr-338	489	5	days	DATE
ftr-338	489	6	the united states	GPE
ftr-338	489	7	count;137 vii	GPE
ftr-338	490	1	days	DATE
ftr-338	490	2	the united states	GPE
ftr-338	491	1	days	DATE
ftr-338	491	2	the united states	GPE
ftr-338	491	3	the united states	GPE
ftr-338	491	4	less than 183 days	DATE
ftr-338	491	5	the united states	GPE
ftr-338	491	6	less than 183 days	DATE
ftr-338	491	7	u.s.	GPE
ftr-338	491	8	the united states	GPE
ftr-338	491	9	132	CARDINAL
ftr-338	492	1	7701(b)(7)(b	CARDINAL
ftr-338	493	1	133	CARDINAL
ftr-338	494	1	7701(b)(7)(c	CARDINAL
ftr-338	495	1	134	CARDINAL
ftr-338	497	1	135	CARDINAL
ftr-338	499	1	136	CARDINAL
ftr-338	501	1	137	CARDINAL
ftr-338	502	1	7701(b)(5)(c	DATE
ftr-338	503	1	138	CARDINAL
ftr-338	505	1	139	CARDINAL
ftr-338	507	1	140	CARDINAL
ftr-338	509	1	the united states	GPE
ftr-338	509	2	fewer than 183 days	DATE
ftr-338	509	3	the current year	DATE
ftr-338	510	1	the united states	GPE
ftr-338	510	2	fewer than 183 days	DATE
ftr-338	510	3	the current year	DATE
ftr-338	511	1	141	CARDINAL
ftr-338	512	1	supra part i.d	PERSON
ftr-338	512	2	142	CARDINAL
ftr-338	515	1	848	CARDINAL
ftr-338	515	2	florida	GPE
ftr-338	515	3	2	CARDINAL
ftr-338	516	1	u.s.	GPE
ftr-338	517	1	1984	DATE
ftr-338	517	2	u.s.	GPE
ftr-338	518	1	days	DATE
ftr-338	520	1	the united states	GPE
ftr-338	521	1	the united states	GPE
ftr-338	521	2	fewer than 183 days	DATE
ftr-338	521	3	the year	DATE
ftr-338	521	4	the united states	GPE
ftr-338	521	5	mexican	NORP
ftr-338	521	6	143	CARDINAL
ftr-338	522	1	13	CARDINAL
ftr-338	522	2	566	CARDINAL
ftr-338	522	3	1948	DATE
ftr-338	522	4	185	CARDINAL
ftr-338	522	5	584	CARDINAL
ftr-338	522	6	4th	ORDINAL
ftr-338	522	7	1950	DATE
ftr-338	523	1	144	CARDINAL
ftr-338	524	1	the united states	GPE
ftr-338	525	1	145	CARDINAL
ftr-338	528	1	146	CARDINAL
ftr-338	529	1	7701(b)(3)(b)(i	CARDINAL
ftr-338	530	1	2012	DATE
ftr-338	530	2	one	CARDINAL
ftr-338	530	3	849	CARDINAL
ftr-338	530	4	two-fold	CARDINAL
ftr-338	530	5	first	ORDINAL
ftr-338	530	6	the united states	GPE
ftr-338	530	7	fewer than 183 days	DATE
ftr-338	530	8	the year	DATE
ftr-338	530	9	second	ORDINAL
ftr-338	530	10	the united states	GPE
ftr-338	530	11	u.s.	GPE
ftr-338	531	1	nubar	GPE
ftr-338	531	2	constantinescu	ORG
ftr-338	531	3	mexican	NORP
ftr-338	531	4	u.s.	GPE
ftr-338	531	5	the world war ii	EVENT
ftr-338	532	1	183 days	DATE
ftr-338	532	2	the united states	GPE
ftr-338	534	1	nubar	GPE
ftr-338	534	2	u.s.	GPE
ftr-338	536	1	u.s.	GPE
ftr-338	536	2	u.s.	GPE
ftr-338	536	3	u.s.	GPE
ftr-338	536	4	the united states	GPE
ftr-338	536	5	u.s.	GPE
ftr-338	536	6	147	CARDINAL
ftr-338	537	1	days	DATE
ftr-338	537	2	the united states	GPE
ftr-338	539	1	7701(b)(5	CARDINAL
ftr-338	539	2	7	CARDINAL
ftr-338	540	1	148	CARDINAL
ftr-338	541	1	7701(b)(3)(b)(i	CARDINAL
ftr-338	542	1	149	CARDINAL
ftr-338	543	1	supra	PERSON
ftr-338	543	2	112–17	CARDINAL
ftr-338	544	1	150	CARDINAL
ftr-338	546	1	151	CARDINAL
ftr-338	546	2	irs	ORG
ftr-338	546	3	u.s.	GPE
ftr-338	547	1	proc	PERSON
ftr-338	548	1	2012-7	DATE
ftr-338	548	2	1	CARDINAL
ftr-338	549	1	232	CARDINAL
ftr-338	549	2	3.01(6	CARDINAL
ftr-338	550	1	152	CARDINAL
ftr-338	552	1	153	CARDINAL
ftr-338	553	1	d.	NORP
ftr-338	553	2	20	CARDINAL
ftr-338	554	1	1984	DATE
ftr-338	554	2	u.s.	GPE
ftr-338	555	1	98	CARDINAL
ftr-338	555	2	76	DATE
ftr-338	555	3	182	CARDINAL
ftr-338	555	4	850	CARDINAL
ftr-338	555	5	florida	GPE
ftr-338	555	6	the united states	GPE
ftr-338	555	7	treasury department	ORG
ftr-338	555	8	u.s.	GPE
ftr-338	555	9	2006,156	CARDINAL
ftr-338	555	10	u.s.	GPE
ftr-338	555	11	mexico	GPE
ftr-338	555	12	u.s.	GPE
ftr-338	555	13	the united states	GPE
ftr-338	555	14	mexico.158 a.	ORG
ftr-338	555	15	u.s.-mexico	ORG
ftr-338	555	16	u.s.-mexico	ORG
ftr-338	555	17	1992,159	CARDINAL
ftr-338	555	18	u.s.	GPE
ftr-338	555	19	oecd	ORG
ftr-338	555	20	two	CARDINAL
ftr-338	555	21	the united states	GPE
ftr-338	555	22	mexico	GPE
ftr-338	555	23	u.s.-mexico	ORG
ftr-338	555	24	u.s.	GPE
ftr-338	555	25	u.s.	GPE
ftr-338	555	26	1	CARDINAL
ftr-338	556	1	u.s.-mexico	ORG
ftr-338	556	2	first	ORDINAL
ftr-338	556	3	154	CARDINAL
ftr-338	557	1	irs	ORG
ftr-338	557	2	u.s.	GPE
ftr-338	558	1	155	CARDINAL
ftr-338	558	2	richard e. andersen	PERSON
ftr-338	558	3	united states	ORG
ftr-338	558	4	1.02[2	CARDINAL
ftr-338	558	5	2012	DATE
ftr-338	560	1	156	CARDINAL
ftr-338	561	1	¶ 1.02[4	CARDINAL
ftr-338	562	1	157	CARDINAL
ftr-338	563	1	1.02[2	CARDINAL
ftr-338	564	1	158	CARDINAL
ftr-338	566	1	159	CARDINAL
ftr-338	567	1	u.s.-mexico treaty	ORG
ftr-338	567	2	38	CARDINAL
ftr-338	568	1	160	CARDINAL
ftr-338	570	1	4	CARDINAL
ftr-338	570	2	2006	DATE
ftr-338	570	3	u.s.	GPE
ftr-338	570	4	oecd	ORG
ftr-338	571	1	161	CARDINAL
ftr-338	572	1	u.s.-mexico treaty	ORG
ftr-338	572	2	38	CARDINAL
ftr-338	573	1	1	CARDINAL
ftr-338	573	2	162	CARDINAL
ftr-338	576	1	163	CARDINAL
ftr-338	577	1	d.	NORP
ftr-338	579	1	2012	DATE
ftr-338	579	2	one	CARDINAL
ftr-338	579	3	851	CARDINAL
ftr-338	579	4	u.s.	GPE
ftr-338	580	1	mexican	NORP
ftr-338	580	2	mexico	GPE
ftr-338	581	1	first	ORDINAL
ftr-338	581	2	the united states	GPE
ftr-338	581	3	mexico	GPE
ftr-338	582	1	years	DATE
ftr-338	582	2	u.s.	GPE
ftr-338	582	3	u.s.	GPE
ftr-338	582	4	u.s.	GPE
ftr-338	582	5	u.s.	GPE
ftr-338	582	6	u.s.	GPE
ftr-338	582	7	treasury	ORG
ftr-338	583	1	u.s.	GPE
ftr-338	583	2	u.s.	GPE
ftr-338	583	3	irs	ORG
ftr-338	583	4	u.s.	GPE
ftr-338	583	5	u.s.	GPE
ftr-338	583	6	u.s.	GPE
ftr-338	583	7	u.s.	GPE
ftr-338	583	8	u.s.	GPE
ftr-338	583	9	164	CARDINAL
ftr-338	584	1	u.s.-mexico treaty	ORG
ftr-338	584	2	38	CARDINAL
ftr-338	585	1	4(1	CARDINAL
ftr-338	586	1	165	CARDINAL
ftr-338	587	1	u.s.-mexico treaty	ORG
ftr-338	587	2	38	CARDINAL
ftr-338	588	1	4(2	CARDINAL
ftr-338	589	1	166	CARDINAL
ftr-338	591	1	u.s.-mexico treaty	ORG
ftr-338	591	2	38	CARDINAL
ftr-338	592	1	4(1	CARDINAL
ftr-338	592	2	article 4	LAW
ftr-338	593	1	168	CARDINAL
ftr-338	594	1	isenbergh	GPE
ftr-338	594	2	u.s.	GPE
ftr-338	594	3	56	CARDINAL
ftr-338	594	4	169	CARDINAL
ftr-338	595	1	170	CARDINAL
ftr-338	596	1	¶ 102.10.2	DATE
ftr-338	597	1	section 957	LAW
ftr-338	600	1	171	CARDINAL
ftr-338	603	1	172	CARDINAL
ftr-338	604	1	957	CARDINAL
ftr-338	604	2	173	CARDINAL
ftr-338	605	1	one	CARDINAL
ftr-338	605	2	half	CARDINAL
ftr-338	605	3	u.s.	GPE
ftr-338	605	4	852	CARDINAL
ftr-338	605	5	florida	GPE
ftr-338	605	6	u.s.	GPE
ftr-338	605	7	u.s.	GPE
ftr-338	605	8	u.s.	GPE
ftr-338	605	9	u.s.	GPE
ftr-338	605	10	u.s.	GPE
ftr-338	605	11	u.s.	GPE
ftr-338	606	1	mexico	GPE
ftr-338	606	2	mexico	GPE
ftr-338	606	3	mexico.178	CARDINAL
ftr-338	606	4	more than one	CARDINAL
ftr-338	606	5	mexico	GPE
ftr-338	606	6	mexican	NORP
ftr-338	606	7	the united states	GPE
ftr-338	606	8	mexico	GPE
ftr-338	607	1	2	CARDINAL
ftr-338	607	2	first	ORDINAL
ftr-338	607	3	the united states	GPE
ftr-338	607	4	mexico	GPE
ftr-338	608	1	u.s.	GPE
ftr-338	609	1	isenbergh	GPE
ftr-338	609	2	u.s.	GPE
ftr-338	609	3	56	CARDINAL
ftr-338	609	4	102.10	CARDINAL
ftr-338	610	1	one	CARDINAL
ftr-338	611	1	102.11 174	CARDINAL
ftr-338	612	1	isenbergh	GPE
ftr-338	612	2	u.s.	GPE
ftr-338	612	3	56	CARDINAL
ftr-338	612	4	¶ 102.10.2	DATE
ftr-338	613	1	175	CARDINAL
ftr-338	615	1	6038	DATE
ftr-338	615	2	u.s.	GPE
ftr-338	615	3	10%	PERCENT
ftr-338	616	1	176	CARDINAL
ftr-338	617	1	76	CARDINAL
ftr-338	617	2	t.c.	PERSON
ftr-338	618	1	cch	PERSON
ftr-338	618	2	906	CARDINAL
ftr-338	618	3	908	CARDINAL
ftr-338	618	4	1998	DATE
ftr-338	619	1	177	CARDINAL
ftr-338	620	1	178	CARDINAL
ftr-338	621	1	nicasio del castillo	PERSON
ftr-338	621	2	manuel f. solano	PERSON
ftr-338	621	3	terri l. grosselin	PERSON
ftr-338	621	4	mexico	GPE
ftr-338	621	5	972-4th	CARDINAL
ftr-338	622	1	2011	DATE
ftr-338	623	1	179	CARDINAL
ftr-338	625	1	one	CARDINAL
ftr-338	625	2	first	ORDINAL
ftr-338	626	1	only one	CARDINAL
ftr-338	626	2	u.s.-mexico	ORG
ftr-338	628	1	u.s.-mexico	ORG
ftr-338	628	2	oecd	ORG
ftr-338	628	3	u.s.	GPE
ftr-338	628	4	mexican	NORP
ftr-338	628	5	mexico	GPE
ftr-338	628	6	the united states	GPE
ftr-338	629	1	first	ORDINAL
ftr-338	630	1	mexico	GPE
ftr-338	630	2	the united states	GPE
ftr-338	631	1	oecd	ORG
ftr-338	631	2	180	CARDINAL
ftr-338	632	1	u.s.-mexico treaty	ORG
ftr-338	632	2	38	CARDINAL
ftr-338	633	1	4(2)(a	CARDINAL
ftr-338	634	1	181	CARDINAL
ftr-338	635	1	treasury department technical	ORG
ftr-338	635	2	the united states of america	GPE
ftr-338	635	3	the united mexican states	ORG
ftr-338	636	1	4	CARDINAL
ftr-338	636	2	182	CARDINAL
ftr-338	637	1	oecd	ORG
ftr-338	637	2	2005	DATE
ftr-338	638	1	4	CARDINAL
ftr-338	639	1	oecd	ORG
ftr-338	640	1	183	CARDINAL
ftr-338	643	1	184	CARDINAL
ftr-338	644	1	u.s.-mexico treaty	ORG
ftr-338	644	2	38	CARDINAL
ftr-338	645	1	4(2)(a	CARDINAL
ftr-338	646	1	185	CARDINAL
ftr-338	647	1	oecd	ORG
ftr-338	647	2	182	CARDINAL
ftr-338	647	3	854	CARDINAL
ftr-338	647	4	florida	GPE
ftr-338	647	5	one	CARDINAL
ftr-338	647	6	u.s.	GPE
ftr-338	647	7	1984	DATE
ftr-338	650	1	irs	ORG
ftr-338	650	2	u.s.	GPE
ftr-338	650	3	u.s.	GPE
ftr-338	650	4	second	ORDINAL
ftr-338	651	1	3.	CARDINAL
ftr-338	651	2	second	ORDINAL
ftr-338	652	1	article 4 of the u.s.-mexico	LAW
ftr-338	653	1	one	CARDINAL
ftr-338	653	2	the year	DATE
ftr-338	653	3	186	CARDINAL
ftr-338	654	1	187	CARDINAL
ftr-338	655	1	isenbergh	GPE
ftr-338	655	2	u.s.	GPE
ftr-338	655	3	56	CARDINAL
ftr-338	655	4	¶ 102.8.2	DATE
ftr-338	656	1	188	CARDINAL
ftr-338	657	1	andersen	PERSON
ftr-338	657	2	155	CARDINAL
ftr-338	657	3	¶ 2.01[4][b][i	CARDINAL
ftr-338	657	4	u.s.	GPE
ftr-338	658	1	189	CARDINAL
ftr-338	659	1	76	CARDINAL
ftr-338	660	1	906	CARDINAL
ftr-338	660	2	1998	DATE
ftr-338	661	1	190	CARDINAL
ftr-338	662	1	910	CARDINAL
ftr-338	663	1	191	CARDINAL
ftr-338	665	1	wolf	PERSON
ftr-338	666	1	2000	DATE
ftr-338	666	2	178	CARDINAL
ftr-338	668	1	canadian	NORP
ftr-338	668	2	the united states	GPE
ftr-338	668	3	canada	GPE
ftr-338	669	1	192	CARDINAL
ftr-338	670	1	u.s.-mexico treaty	ORG
ftr-338	670	2	38	CARDINAL
ftr-338	672	1	193	CARDINAL
ftr-338	673	1	t. c.	GPE
ftr-338	674	1	cch	PERSON
ftr-338	674	2	906	CARDINAL
ftr-338	674	3	910	CARDINAL
ftr-338	675	1	2012	DATE
ftr-338	675	2	one	CARDINAL
ftr-338	675	3	855	CARDINAL
ftr-338	675	4	the united states	GPE
ftr-338	675	5	canada	GPE
ftr-338	675	6	the year	DATE
ftr-338	675	7	u.s.	GPE
ftr-338	676	1	third	ORDINAL
ftr-338	677	1	two	CARDINAL
ftr-338	677	2	days	DATE
ftr-338	678	1	4. third	CARDINAL
ftr-338	678	2	5	CARDINAL
ftr-338	678	3	fourth	ORDINAL
ftr-338	678	4	the united states	GPE
ftr-338	678	5	mexico	GPE
ftr-338	678	6	u.s.-mexico	ORG
ftr-338	678	7	u.s.	GPE
ftr-338	678	8	days	DATE
ftr-338	678	9	the year	DATE
ftr-338	679	1	194	CARDINAL
ftr-338	682	1	u.s.-mexico treaty	ORG
ftr-338	682	2	38	CARDINAL
ftr-338	684	1	197	CARDINAL
ftr-338	684	2	38	CARDINAL
ftr-338	686	1	mexican	NORP
ftr-338	686	2	the united states	GPE
ftr-338	686	3	mexico	GPE
ftr-338	686	4	third	ORDINAL
ftr-338	687	1	198	CARDINAL
ftr-338	688	1	t.c.	GPE
ftr-338	689	1	cch	PERSON
ftr-338	689	2	906	CARDINAL
ftr-338	689	3	910	CARDINAL
ftr-338	690	1	856	CARDINAL
ftr-338	690	2	florida	GPE
ftr-338	692	1	one	CARDINAL
ftr-338	692	2	pre-1984	GPE
ftr-338	692	3	mexican	NORP
ftr-338	692	4	mexico	GPE
ftr-338	692	5	u.s.	GPE
ftr-338	692	6	u.s.-mexico	ORG
ftr-338	693	1	u.s.	GPE
ftr-338	693	2	mexican	NORP
ftr-338	696	1	u.s.	GPE
ftr-338	696	2	u.s.-mexico	ORG
ftr-338	696	3	183 days	DATE
ftr-338	696	4	the current year	DATE
ftr-338	696	5	u.s.	GPE
ftr-338	696	6	the days	DATE
ftr-338	696	7	excepted.205	ORG
ftr-338	696	8	u.s.-mexico	ORG
ftr-338	696	9	more than 183 days	DATE
ftr-338	696	10	u.s.	GPE
ftr-338	696	11	u.s.	GPE
ftr-338	697	1	199	CARDINAL
ftr-338	698	1	supra part ii.e.2	PERSON
ftr-338	699	1	200	CARDINAL
ftr-338	700	1	13	CARDINAL
ftr-338	700	2	566	CARDINAL
ftr-338	700	3	1949	DATE
ftr-338	700	4	185	CARDINAL
ftr-338	700	5	584	CARDINAL
ftr-338	700	6	4th	ORDINAL
ftr-338	700	7	1950	DATE
ftr-338	701	1	201	CARDINAL
ftr-338	702	1	isenbergh	GPE
ftr-338	702	2	u.s.	GPE
ftr-338	702	3	56	CARDINAL
ftr-338	702	4	6.6	CARDINAL
ftr-338	703	1	202	CARDINAL
ftr-338	706	1	203	CARDINAL
ftr-338	707	1	supra part ii	PERSON
ftr-338	708	1	204	CARDINAL
ftr-338	709	1	205	CARDINAL
ftr-338	711	1	7701(b)(3	CARDINAL
ftr-338	712	1	206	CARDINAL
ftr-338	713	1	u.s.-mexico treaty	ORG
ftr-338	713	2	38	CARDINAL
ftr-338	714	1	4(2	CARDINAL
ftr-338	715	1	2012	DATE
ftr-338	715	2	one	CARDINAL
ftr-338	715	3	857	CARDINAL
ftr-338	715	4	mexican	NORP
ftr-338	715	5	u.s.	GPE
ftr-338	715	6	u.s.	GPE
ftr-338	715	7	the united states	GPE
ftr-338	715	8	a particular calendar year	DATE
ftr-338	716	1	mexican	NORP
ftr-338	716	2	the united states	GPE
ftr-338	716	3	mexico	GPE
ftr-338	716	4	u.s.	GPE
ftr-338	716	5	the united states	GPE
ftr-338	717	1	first	ORDINAL
ftr-338	717	2	u.s.	GPE
ftr-338	717	3	mexican	NORP
ftr-338	718	1	a.	PERSON
ftr-338	718	2	1984	DATE
ftr-338	718	3	u.s.	GPE
ftr-338	719	1	u.s.	GPE
ftr-338	719	2	u.s.	GPE
ftr-338	719	3	one	CARDINAL
ftr-338	720	1	irs	ORG
ftr-338	720	2	u.s.	GPE
ftr-338	720	3	mexican	NORP
ftr-338	720	4	the united states	GPE
ftr-338	720	5	mexico	GPE
ftr-338	720	6	u.s.	GPE
ftr-338	720	7	obama	PERSON
ftr-338	720	8	u.s. 207	GPE
ftr-338	721	1	u.s.	GPE
ftr-338	723	1	7701(b)(1)(a)(i	CARDINAL
ftr-338	724	1	208	CARDINAL
ftr-338	725	1	209	CARDINAL
ftr-338	726	1	7701(b)(5	CARDINAL
ftr-338	726	2	7	CARDINAL
ftr-338	727	1	210	CARDINAL
ftr-338	730	1	211	CARDINAL
ftr-338	731	1	i & ii	ORG
ftr-338	731	2	212	CARDINAL
ftr-338	732	1	aimee rawlins	PERSON
ftr-338	732	2	mexico	GPE
ftr-338	732	3	december 13, 2011	DATE
ftr-338	732	4	858	CARDINAL
ftr-338	732	5	florida	GPE
ftr-338	732	6	u.s.	GPE
ftr-338	732	7	mexican	NORP
ftr-338	732	8	u.s.	GPE
ftr-338	732	9	the united states	GPE
ftr-338	732	10	mexico	GPE
ftr-338	733	1	one	CARDINAL
ftr-338	733	2	the united states	GPE
ftr-338	733	3	u.s.	GPE
ftr-338	734	1	u.s.	GPE
ftr-338	734	2	the united states	GPE
ftr-338	734	3	the united states	GPE
ftr-338	734	4	u.s.	GPE
ftr-338	735	1	mexican	NORP
ftr-338	735	2	the united states	GPE
ftr-338	735	3	mexico	GPE
ftr-338	735	4	u.s.	GPE
ftr-338	735	5	mexican	NORP
ftr-338	735	6	mexico	GPE
ftr-338	735	7	the united states	GPE
ftr-338	735	8	mexico	GPE
ftr-338	735	9	north american	NORP
ftr-338	735	10	the united states	GPE
ftr-338	735	11	mexico	GPE
ftr-338	735	12	two	CARDINAL
ftr-338	735	13	u.s.	GPE
ftr-338	735	14	mexican	NORP
ftr-338	735	15	the united states	GPE
ftr-338	736	1	mexican	NORP
ftr-338	738	1	213	CARDINAL
ftr-338	738	2	sept. 3, 2011	DATE
ftr-338	738	3	35	DATE
ftr-338	739	1	214	CARDINAL
ftr-338	740	1	nubar	ORG
ftr-338	740	2	13	CARDINAL
ftr-338	741	1	586	CARDINAL
ftr-338	741	2	215	CARDINAL
ftr-338	741	3	213	CARDINAL
ftr-338	742	1	216	CARDINAL
ftr-338	742	2	north american	NORP
ftr-338	742	3	dec. 17, 1992	DATE
ftr-338	742	4	32	CARDINAL
ftr-338	743	1	289	CARDINAL
ftr-338	743	2	1993	DATE
ftr-338	744	1	217	CARDINAL
ftr-338	745	1	villareal	GPE
ftr-338	745	2	u.s.	GPE
ftr-338	745	3	11	CARDINAL
ftr-338	745	4	218	CARDINAL
ftr-338	746	1	the united states of america	GPE
ftr-338	746	2	the mexican republic	GPE
ftr-338	746	3	u.s.-mex	ORG
ftr-338	746	4	feb. 2, 1848	DATE
ftr-338	746	5	9	CARDINAL
ftr-338	747	1	922	CARDINAL
ftr-338	747	2	the mexican-american war	ORG
ftr-338	747	3	the united states	GPE
ftr-338	747	4	the republic of mexico	GPE
ftr-338	748	1	2012	DATE
ftr-338	748	2	one	CARDINAL
ftr-338	748	3	859	CARDINAL
ftr-338	748	4	u.s.	GPE
ftr-338	748	5	mexican	NORP
ftr-338	749	1	mexican	NORP
ftr-338	751	1	irs	ORG
ftr-338	751	2	mexican	NORP
ftr-338	751	3	the united states	GPE
ftr-338	754	1	irs	ORG
ftr-338	754	2	1984	DATE
ftr-338	755	1	mexico	GPE
ftr-338	755	2	canada	GPE
ftr-338	755	3	the united states	GPE
ftr-338	756	1	the united states	GPE
ftr-338	756	2	the united states	GPE
ftr-338	756	3	mexico	GPE
ftr-338	756	4	u.s.	GPE
ftr-338	756	5	mexican	NORP
ftr-338	757	1	a number of years	DATE
ftr-338	759	1	one	CARDINAL
ftr-338	760	1	mexico	GPE
ftr-338	760	2	canada	GPE
ftr-338	761	1	section 7701(b	LAW
ftr-338	761	2	219	CARDINAL
ftr-338	762	1	2012-12	DATE
ftr-338	762	2	6	CARDINAL
ftr-338	763	1	365	CARDINAL
ftr-338	764	1	220	CARDINAL
ftr-338	765	1	7701(b)(5	CARDINAL
ftr-338	765	2	7	CARDINAL
ftr-338	766	1	860	CARDINAL
ftr-338	766	2	florida	GPE
ftr-338	766	3	the united states	GPE
ftr-338	767	1	1	CARDINAL
ftr-338	768	1	u.s.	GPE
ftr-338	768	2	the united states	GPE
ftr-338	769	1	the united states	GPE
ftr-338	770	1	one	CARDINAL
ftr-338	770	2	irs	ORG
ftr-338	770	3	section 911(d)(4	LAW
ftr-338	771	1	2	CARDINAL
ftr-338	771	2	days	DATE
ftr-338	771	3	the united states	GPE
ftr-338	772	1	section 911(d)(4	DATE
ftr-338	773	1	section 911	LAW
ftr-338	773	2	u.s.	GPE
ftr-338	773	3	the united states	GPE
ftr-338	774	1	u.s.	GPE
ftr-338	774	2	the year	DATE
ftr-338	774	3	irs	ORG
ftr-338	774	4	days	DATE
ftr-338	774	5	the united states	GPE
ftr-338	774	6	the united states	GPE
ftr-338	775	1	221	CARDINAL
ftr-338	778	1	7701(b)(5	CARDINAL
ftr-338	779	1	222	CARDINAL
ftr-338	781	1	223	CARDINAL
ftr-338	782	1	911(d)(4	CARDINAL
ftr-338	783	1	224	CARDINAL
ftr-338	784	1	proc	PERSON
ftr-338	785	1	2012-21	DATE
ftr-338	785	2	2012-11	DATE
ftr-338	785	3	484	CARDINAL
ftr-338	786	1	2012	DATE
ftr-338	786	2	one	CARDINAL
ftr-338	786	3	861	CARDINAL
ftr-338	786	4	mexico	GPE
ftr-338	786	5	days	DATE
ftr-338	786	6	the united states	GPE
ftr-338	788	1	3.	CARDINAL
ftr-338	788	2	congress	ORG
ftr-338	788	3	section 7701(b)(3	LAW
ftr-338	788	4	irs	ORG
ftr-338	789	1	u.s.	GPE
ftr-338	790	1	u.s.	GPE
ftr-338	791	1	183 day	DATE
ftr-338	791	2	the united states	GPE
ftr-338	792	1	d.	NORP
ftr-338	793	1	section 7701(b)(3	LAW
ftr-338	793	2	mexican	NORP
ftr-338	793	3	225	CARDINAL
ftr-338	794	1	four	CARDINAL
ftr-338	794	2	egypt	GPE
ftr-338	794	3	libya	GPE
ftr-338	794	4	syria	GPE
ftr-338	794	5	yemen	GPE
ftr-338	795	1	226	CARDINAL
ftr-338	796	1	mexico	GPE
ftr-338	796	2	u.s.	GPE
ftr-338	797	1	united states department of state	ORG
ftr-338	797	2	march 1, 2010	DATE
ftr-338	797	3	227	CARDINAL
ftr-338	799	1	862	CARDINAL
ftr-338	799	2	florida	GPE
ftr-338	800	1	mexican	NORP
ftr-338	800	2	section 7701(b)(5	DATE
ftr-338	801	1	1	CARDINAL
ftr-338	801	2	one	CARDINAL
ftr-338	802	1	u.s.	GPE
ftr-338	802	2	u.s.	GPE
ftr-338	802	3	u.s.	GPE
ftr-338	802	4	the united states	GPE
ftr-338	802	5	1984.229 one	CARDINAL
ftr-338	805	1	the world war ii	EVENT
ftr-338	805	2	u.s.	GPE
ftr-338	807	1	irs	ORG
ftr-338	807	2	u.s.	GPE
ftr-338	807	3	the united states	GPE
ftr-338	807	4	more than 183 days	DATE
ftr-338	807	5	the year	DATE
ftr-338	807	6	228	CARDINAL
ftr-338	808	1	7701(b)(1)(a	CARDINAL
ftr-338	809	1	229	CARDINAL
ftr-338	810	1	isenbergh	GPE
ftr-338	810	2	u.s.	GPE
ftr-338	810	3	56	CARDINAL
ftr-338	810	4	6.4	CARDINAL
ftr-338	811	1	230	CARDINAL
ftr-338	815	1	231	CARDINAL
ftr-338	816	1	nubar	ORG
ftr-338	816	2	13	CARDINAL
ftr-338	816	3	506	CARDINAL
ftr-338	816	4	1949	DATE
ftr-338	816	5	185	CARDINAL
ftr-338	816	6	584	CARDINAL
ftr-338	816	7	4th	ORDINAL
ftr-338	816	8	1950	DATE
ftr-338	817	1	232	CARDINAL
ftr-338	819	1	233	CARDINAL
ftr-338	820	1	183 days	DATE
ftr-338	821	1	hugh j. ault & brian j. arnold	ORG
ftr-338	821	2	431–34	CARDINAL
ftr-338	821	3	3d	CARDINAL
ftr-338	821	4	2010	DATE
ftr-338	822	1	hereinafter ault & arnold	ORG
ftr-338	823	1	2012	DATE
ftr-338	823	2	one	CARDINAL
ftr-338	823	3	863	CARDINAL
ftr-338	823	4	2	CARDINAL
ftr-338	823	5	mexico	GPE
ftr-338	823	6	mexico	GPE
ftr-338	823	7	canada	GPE
ftr-338	824	1	mexican	NORP
ftr-338	825	1	mexican	NORP
ftr-338	825	2	u.s.	GPE
ftr-338	825	3	u.s.	GPE
ftr-338	826	1	mexico	GPE
ftr-338	826	2	u.s.	GPE
ftr-338	826	3	mexican	NORP
ftr-338	826	4	nafta	ORG
ftr-338	827	1	mexican	NORP
ftr-338	829	1	three	CARDINAL
ftr-338	829	2	north american	NORP
ftr-338	829	3	nafta	ORG
ftr-338	829	4	the united states	GPE
ftr-338	829	5	mexico	GPE
ftr-338	829	6	nafta	GPE
ftr-338	829	7	two	CARDINAL
ftr-338	833	1	234	CARDINAL
ftr-338	834	1	235	CARDINAL
ftr-338	835	1	mexicans	NORP
ftr-338	835	2	canadians	NORP
ftr-338	835	3	the united states	GPE
ftr-338	836	1	236	CARDINAL
ftr-338	837	1	mexican	NORP
ftr-338	837	2	u.s.	GPE
ftr-338	837	3	u.s.	GPE
ftr-338	837	4	u.s.	GPE
ftr-338	839	1	237	CARDINAL
ftr-338	840	1	north american	NORP
ftr-338	840	2	216	CARDINAL
ftr-338	840	3	238	CARDINAL
ftr-338	840	4	proc	PERSON
ftr-338	841	1	2006-9, 2006-1	DATE
ftr-338	841	2	278	CARDINAL
ftr-338	842	1	864	CARDINAL
ftr-338	842	2	florida	GPE
ftr-338	842	3	1	CARDINAL
ftr-338	842	4	u.s.	GPE
ftr-338	842	5	u.s.	GPE
ftr-338	842	6	the united states	GPE
ftr-338	842	7	two	CARDINAL
ftr-338	842	8	a number of years	DATE
ftr-338	842	9	change.242	GPE
ftr-338	844	1	two	CARDINAL
ftr-338	846	1	u.s.	GPE
ftr-338	846	2	mexican	NORP
ftr-338	846	3	canadian	NORP
ftr-338	846	4	u.s.	GPE
ftr-338	846	5	u.s.-mexico treaty	PRODUCT
ftr-338	846	6	2	CARDINAL
ftr-338	847	1	239	CARDINAL
ftr-338	847	2	proc	PERSON
ftr-338	848	1	2008-31	DATE
ftr-338	848	2	1133	CARDINAL
ftr-338	849	1	240	CARDINAL
ftr-338	849	2	u.s.-mexico treaty	ORG
ftr-338	849	3	38	CARDINAL
ftr-338	850	1	26	CARDINAL
ftr-338	851	1	241	CARDINAL
ftr-338	852	1	david d. stewart	PERSON
ftr-338	852	2	131	CARDINAL
ftr-338	852	3	1136	PRODUCT
ftr-338	852	4	jun. 13, 2011	DATE
ftr-338	853	1	242	CARDINAL
ftr-338	854	1	proc	PERSON
ftr-338	855	1	2006-9	DATE
ftr-338	855	2	238	CARDINAL
ftr-338	855	3	4.07	MONEY
ftr-338	856	1	243	CARDINAL
ftr-338	857	1	anne o’connell et al.	PERSON
ftr-338	857	2	1405	CARDINAL
ftr-338	857	3	dec. 16, 1996	DATE
ftr-338	857	4	the united states	GPE
ftr-338	857	5	mexico	GPE
ftr-338	857	6	canada	GPE
ftr-338	858	1	244	CARDINAL
ftr-338	859	1	u.s.-mexico treaty	ORG
ftr-338	859	2	38	CARDINAL
ftr-338	860	1	4(2)(d	CARDINAL
ftr-338	861	1	2012	DATE
ftr-338	861	2	one	CARDINAL
ftr-338	861	3	865	CARDINAL
ftr-338	861	4	u.s.	GPE
ftr-338	861	5	3	CARDINAL
ftr-338	861	6	the united states	GPE
ftr-338	861	7	mexico	GPE
ftr-338	861	8	canada	GPE
ftr-338	861	9	canada	GPE
ftr-338	861	10	the united states	GPE
ftr-338	861	11	two	CARDINAL
ftr-338	862	1	two	CARDINAL
ftr-338	862	2	three	CARDINAL
ftr-338	862	3	3	CARDINAL
ftr-338	862	4	the united states	GPE
ftr-338	863	1	the european union	ORG
ftr-338	863	2	u.s.	GPE
ftr-338	863	3	the united states	GPE
ftr-338	863	4	mexico	GPE
ftr-338	864	1	3.	CARDINAL
ftr-338	864	2	nafta	PERSON
ftr-338	864	3	a number of years	DATE
ftr-338	865	1	u.s.-mexico	ORG
ftr-338	866	1	245	CARDINAL
ftr-338	867	1	michael durst	PERSON
ftr-338	867	2	9	CARDINAL
ftr-338	867	3	fla	GPE
ftr-338	869	1	497	CARDINAL
ftr-338	869	2	2009	DATE
ftr-338	870	1	246	CARDINAL
ftr-338	871	1	susan c. morse	PERSON
ftr-338	871	2	29	CARDINAL
ftr-338	872	1	593	CARDINAL
ftr-338	872	2	2010	DATE
ftr-338	873	1	247	CARDINAL
ftr-338	874	1	california	GPE
ftr-338	874	2	25128(c	CARDINAL
ftr-338	875	1	¶ 8.14	DATE
ftr-338	875	2	2011	DATE
ftr-338	876	1	248	CARDINAL
ftr-338	877	1	ault & arnold	ORG
ftr-338	877	2	233	CARDINAL
ftr-338	877	3	431	CARDINAL
ftr-338	878	1	249	CARDINAL
ftr-338	879	1	california	GPE
ftr-338	879	2	17014	DATE
ftr-338	880	1	866	CARDINAL
ftr-338	880	2	florida	GPE
ftr-338	880	3	mexico	GPE
ftr-338	880	4	the united states	GPE
ftr-338	881	1	u.s.	GPE
ftr-338	881	2	u.s.	GPE
ftr-338	881	3	u.s.-mexico	ORG
ftr-338	882	1	u.s.	GPE
ftr-338	882	2	mexicans	NORP
ftr-338	882	3	the united states	GPE
ftr-338	883	1	congress	ORG
ftr-338	883	2	irs	ORG
ftr-338	883	3	u.s.	GPE
ftr-338	884	1	1984	DATE
ftr-338	886	1	irs	ORG
ftr-338	886	2	mexican	NORP
ftr-338	886	3	canadian	NORP
ftr-338	886	4	u.s.	GPE
ftr-338	887	1	250	CARDINAL
ftr-338	888	1	u.s.	GPE
ftr-338	888	2	u.s.	GPE
ftr-338	888	3	u.s.	GPE
ftr-338	888	4	u.s.	GPE
ftr-338	890	1	301.7701(b)-7	ORG
ftr-338	891	1	i. introduction a. consequences	PERSON
ftr-338	891	2	u.s.	GPE
ftr-338	891	3	1	CARDINAL
ftr-338	891	4	u.s.	GPE
ftr-338	891	5	2	CARDINAL
ftr-338	891	6	u.s.	GPE
ftr-338	891	7	3	CARDINAL
ftr-338	892	1	b. u.s.	PERSON
ftr-338	892	2	1	CARDINAL
ftr-338	893	1	2	CARDINAL
ftr-338	894	1	3	CARDINAL
ftr-338	895	1	4	CARDINAL
ftr-338	895	2	1984	DATE
ftr-338	895	3	1	CARDINAL
ftr-338	896	1	a. meaning	PERSON
ftr-338	896	2	1	CARDINAL
ftr-338	897	1	2	CARDINAL
ftr-338	897	2	1	CARDINAL
ftr-338	898	1	a. more than	PERSON
ftr-338	898	2	less than 183 days 2	DATE
ftr-338	899	1	3.	CARDINAL
ftr-338	900	1	u.s.	GPE
ftr-338	900	2	u.s.	GPE
ftr-338	900	3	u.s.-mexico	ORG
ftr-338	900	4	1	CARDINAL
ftr-338	901	1	2	CARDINAL
ftr-338	901	2	first	ORDINAL
ftr-338	901	3	3.	CARDINAL
ftr-338	901	4	second	ORDINAL
ftr-338	901	5	4. third	CARDINAL
ftr-338	901	6	5	CARDINAL
ftr-338	901	7	fourth	ORDINAL
ftr-338	901	8	c. analysis	PERSON
ftr-338	901	9	u.s.	GPE
ftr-338	901	10	1	CARDINAL
ftr-338	902	1	2	CARDINAL
ftr-338	902	2	3	CARDINAL
ftr-338	903	1	d.	NORP
ftr-338	903	2	1	CARDINAL
ftr-338	903	3	2	CARDINAL
ftr-338	903	4	mexico	GPE
ftr-338	904	1	nafta	ORG
ftr-338	904	2	1	CARDINAL
ftr-338	904	3	2	CARDINAL
ftr-338	904	4	3	CARDINAL
ftr-338	904	5	nafta	PERSON