id	sid	eid	entity	type
ftr-359	1	1	florida	GPE
ftr-359	1	2	10 2010	CARDINAL
ftr-359	1	3	6 411	CARDINAL
ftr-359	1	4	bret wells i.	PERSON
ftr-359	2	1	416	CARDINAL
ftr-359	3	1	419	CARDINAL
ftr-359	3	2	section 6662(b)(6	LAW
ftr-359	3	3	section 6664(c)(2	LAW
ftr-359	3	4	427 ii	QUANTITY
ftr-359	5	1	428	CARDINAL
ftr-359	5	2	a. woods investment co.	ORG
ftr-359	6	1	428	CARDINAL
ftr-359	6	2	b. textron	PERSON
ftr-359	6	3	v. united states	PERSON
ftr-359	7	1	431	CARDINAL
ftr-359	8	1	435	CARDINAL
ftr-359	8	2	d. guardian industries corp.	ORG
ftr-359	8	3	v. united states	GPE
ftr-359	9	1	438	CARDINAL
ftr-359	11	1	441 f. shell	PERSON
ftr-359	11	2	united states	GPE
ftr-359	11	3	446	CARDINAL
ftr-359	11	4	449 iii	QUANTITY
ftr-359	11	5	452	CARDINAL
ftr-359	12	1	454 412	CARDINAL
ftr-359	12	2	florida	GPE
ftr-359	13	1	10:6	CARDINAL
ftr-359	13	2	bret wells* health care	PERSON
ftr-359	13	3	last spring	DATE
ftr-359	14	1	march 25, 2010	DATE
ftr-359	14	2	congress	ORG
ftr-359	14	3	4872	CARDINAL
ftr-359	14	4	2010	DATE
ftr-359	15	1	several days earlier	DATE
ftr-359	15	2	3590	CARDINAL
ftr-359	15	3	111	CARDINAL
ftr-359	16	1	obama	PERSON
ftr-359	19	1	congress	ORG
ftr-359	19	2	years	DATE
ftr-359	19	3	university of houston law center	ORG
ftr-359	20	1	calvin h. johnson	PERSON
ftr-359	22	1	1	CARDINAL
ftr-359	22	2	white house	ORG
ftr-359	22	3	portland	GPE
ftr-359	22	4	maine	GPE
ftr-359	22	5	apr. 1, 2010	DATE
ftr-359	23	1	2.	CARDINAL
ftr-359	23	2	appendix i. 3	PERSON
ftr-359	24	1	111th	NORP
ftr-359	25	1	fiscal 2010	DATE
ftr-359	25	2	two	CARDINAL
ftr-359	25	3	34	CARDINAL
ftr-359	25	4	2009	DATE
ftr-359	26	1	111th	NORP
ftr-359	26	2	2010	DATE
ftr-359	26	3	142	CARDINAL
ftr-359	26	4	2010	DATE
ftr-359	29	1	2010	DATE
ftr-359	29	2	413	CARDINAL
ftr-359	29	3	u.s.	GPE
ftr-359	30	1	u.s.	GPE
ftr-359	30	2	u.s.	GPE
ftr-359	35	1	4	CARDINAL
ftr-359	36	1	1999	DATE
ftr-359	36	2	2255	CARDINAL
ftr-359	37	1	1999	DATE
ftr-359	37	2	treasury	ORG
ftr-359	37	3	1999	DATE
ftr-359	38	1	calvin h. johnson	PERSON
ftr-359	38	2	1999	DATE
ftr-359	38	3	84	CARDINAL
ftr-359	38	4	443	CARDINAL
ftr-359	38	5	1999	DATE
ftr-359	39	1	5. many	CARDINAL
ftr-359	40	1	2345	CARDINAL
ftr-359	40	2	110th	ORDINAL
ftr-359	40	3	1st	ORDINAL
ftr-359	41	1	2007	DATE
ftr-359	41	2	2	CARDINAL
ftr-359	41	3	1st	ORDINAL
ftr-359	42	1	2003	DATE
ftr-359	44	1	6	CARDINAL
ftr-359	45	1	congress	ORG
ftr-359	48	1	f. david lake, jr.	PERSON
ftr-359	48	2	34	CARDINAL
ftr-359	49	1	ann	PERSON
ftr-359	49	2	inst	PERSON
ftr-359	50	1	fed	ORG
ftr-359	51	1	867	CARDINAL
ftr-359	51	2	1976	DATE
ftr-359	51	3	kenneth l. harris	PERSON
ftr-359	52	1	danielson	PERSON
ftr-359	52	2	78	CARDINAL
ftr-359	52	3	88	CARDINAL
ftr-359	52	4	mar. 2000	DATE
ftr-359	53	1	8	CARDINAL
ftr-359	53	2	american bar association	ORG
ftr-359	53	3	30	CARDINAL
ftr-359	54	1	127	CARDINAL
ftr-359	54	2	1976	DATE
ftr-359	54	3	harvey s. gilbert &	ORG
ftr-359	54	4	steve mather	PERSON
ftr-359	54	5	43	CARDINAL
ftr-359	55	1	343	CARDINAL
ftr-359	55	2	1990	DATE
ftr-359	56	1	414	CARDINAL
ftr-359	56	2	florida	GPE
ftr-359	56	3	10:6	CARDINAL
ftr-359	56	4	u.s.	GPE
ftr-359	56	5	u.s.	GPE
ftr-359	57	1	third	ORDINAL
ftr-359	57	2	u.s.	GPE
ftr-359	57	3	gain.10	GPE
ftr-359	62	1	posner	PERSON
ftr-359	62	2	seventh	ORDINAL
ftr-359	64	1	congress	ORG
ftr-359	68	1	gregory	PERSON
ftr-359	68	2	congress	ORG
ftr-359	68	3	9	CARDINAL
ftr-359	69	1	9315	DATE
ftr-359	69	2	2007-1	DATE
ftr-359	69	3	891	CARDINAL
ftr-359	69	4	congress	ORG
ftr-359	69	5	u.s.	GPE
ftr-359	69	6	second	ORDINAL
ftr-359	69	7	u.s.	GPE
ftr-359	69	8	2002-2	DATE
ftr-359	69	9	u.s.	GPE
ftr-359	69	10	u.s.	GPE
ftr-359	70	1	10	CARDINAL
ftr-359	71	1	david hariton	PERSON
ftr-359	71	2	84	CARDINAL
ftr-359	71	3	883	CARDINAL
ftr-359	71	4	1999	DATE
ftr-359	72	1	2010	DATE
ftr-359	72	2	415	CARDINAL
ftr-359	76	1	11	CARDINAL
ftr-359	77	1	yosha v. commissioner	ORG
ftr-359	77	2	861	CARDINAL
ftr-359	77	3	494	CARDINAL
ftr-359	77	4	497	CARDINAL
ftr-359	77	5	1988	DATE
ftr-359	78	1	12	CARDINAL
ftr-359	79	1	calvin h. johnson & lawrence zelenek	ORG
ftr-359	79	2	122	CARDINAL
ftr-359	79	3	1389	CARDINAL
ftr-359	79	4	2009	DATE
ftr-359	80	1	13	CARDINAL
ftr-359	80	2	treasury	ORG
ftr-359	80	3	4	CARDINAL
ftr-359	80	4	3	CARDINAL
ftr-359	83	1	14	CARDINAL
ftr-359	84	1	newman	PERSON
ftr-359	84	2	159	CARDINAL
ftr-359	84	3	848	CARDINAL
ftr-359	84	4	850	CARDINAL
ftr-359	84	5	2d	DATE
ftr-359	84	6	1947	DATE
ftr-359	87	1	15	CARDINAL
ftr-359	89	1	marvin chirelstein & lawrence zelenak	ORG
ftr-359	89	2	105	CARDINAL
ftr-359	90	1	l. rev	PERSON
ftr-359	90	2	1939 (2005	DATE
ftr-359	91	1	416	CARDINAL
ftr-359	91	2	florida	GPE
ftr-359	92	1	10:6	CARDINAL
ftr-359	92	2	i.	PERSON
ftr-359	92	3	frank lyon co.	ORG
ftr-359	92	4	v. united states	PERSON
ftr-359	93	1	frank lyons	PERSON
ftr-359	94	1	one	CARDINAL
ftr-359	94	2	1	CARDINAL
ftr-359	94	3	2	CARDINAL
ftr-359	94	4	second	ORDINAL
ftr-359	94	5	1	CARDINAL
ftr-359	94	6	2	CARDINAL
ftr-359	94	7	third	ORDINAL
ftr-359	94	8	two	CARDINAL
ftr-359	95	1	congress	ORG
ftr-359	95	2	16	CARDINAL
ftr-359	96	1	frank lyon co.	ORG
ftr-359	96	2	v. united states	PERSON
ftr-359	96	3	435	CARDINAL
ftr-359	96	4	561	CARDINAL
ftr-359	96	5	583-84	CARDINAL
ftr-359	97	1	17	CARDINAL
ftr-359	99	1	v. united states	GPE
ftr-359	99	2	568	CARDINAL
ftr-359	99	3	537	CARDINAL
ftr-359	99	4	5th	ORDINAL
ftr-359	99	5	2009	DATE
ftr-359	99	6	pasternak v. commissioner	PERSON
ftr-359	99	7	990	CARDINAL
ftr-359	99	8	893	CARDINAL
ftr-359	99	9	898	CARDINAL
ftr-359	99	10	6th	ORDINAL
ftr-359	99	11	1993	DATE
ftr-359	99	12	james v. commissioner	PERSON
ftr-359	99	13	899 f.2d	MONEY
ftr-359	99	14	905	CARDINAL
ftr-359	99	15	10th	ORDINAL
ftr-359	99	16	1990	DATE
ftr-359	99	17	new phoenix sunrise corp.	ORG
ftr-359	100	1	132	CARDINAL
ftr-359	100	2	161	CARDINAL
ftr-359	100	3	2009	DATE
ftr-359	100	4	v. united states	GPE
ftr-359	101	1	454	CARDINAL
ftr-359	101	2	1340	CARDINAL
ftr-359	101	3	fed	ORG
ftr-359	101	4	cir. 2006	ORG
ftr-359	102	1	18	CARDINAL
ftr-359	104	1	v. united states	GPE
ftr-359	104	2	253	CARDINAL
ftr-359	104	3	350	CARDINAL
ftr-359	104	4	358	CARDINAL
ftr-359	104	5	8th	ORDINAL
ftr-359	104	6	2001	DATE
ftr-359	104	7	toyota	ORG
ftr-359	104	8	world, inc.	ORG
ftr-359	105	1	752 f.2d	MONEY
ftr-359	105	2	89	CARDINAL
ftr-359	105	3	4th	ORDINAL
ftr-359	105	4	1985	DATE
ftr-359	106	1	19	CARDINAL
ftr-359	106	2	acm p’ship v. commissioner	ORG
ftr-359	106	3	157	CARDINAL
ftr-359	106	4	231	CARDINAL
ftr-359	106	5	247	CARDINAL
ftr-359	106	6	3d	CARDINAL
ftr-359	107	1	cir	ORG
ftr-359	108	1	1998	DATE
ftr-359	109	1	20	CARDINAL
ftr-359	110	1	111th	NORP
ftr-359	111	1	fiscal 2010	DATE
ftr-359	111	2	two	CARDINAL
ftr-359	111	3	2010	DATE
ftr-359	111	4	417	CARDINAL
ftr-359	111	5	cases.21	PERSON
ftr-359	112	1	question.24	PERSON
ftr-359	112	2	congress	ORG
ftr-359	113	1	first	ORDINAL
ftr-359	113	2	congress	ORG
ftr-359	113	3	36	CARDINAL
ftr-359	113	4	2009	DATE
ftr-359	115	1	3	CARDINAL
ftr-359	115	2	143-44	DATE
ftr-359	115	3	21	CARDINAL
ftr-359	116	1	868 f.2d	CARDINAL
ftr-359	116	2	851	CARDINAL
ftr-359	116	3	853	CARDINAL
ftr-359	116	4	6th	ORDINAL
ftr-359	116	5	1989	DATE
ftr-359	116	6	862	CARDINAL
ftr-359	116	7	1486	CARDINAL
ftr-359	116	8	1492	CARDINAL
ftr-359	116	9	11th	ORDINAL
ftr-359	116	10	1989	DATE
ftr-359	116	11	990	CARDINAL
ftr-359	116	12	893	CARDINAL
ftr-359	116	13	898	CARDINAL
ftr-359	116	14	6th	ORDINAL
ftr-359	116	15	1993	DATE
ftr-359	116	16	89	CARDINAL
ftr-359	116	17	986	CARDINAL
ftr-359	116	18	993	CARDINAL
ftr-359	116	19	1987	DATE
ftr-359	118	1	22	CARDINAL
ftr-359	119	1	knetsch v. united states	ORG
ftr-359	119	2	364	CARDINAL
ftr-359	119	3	361	CARDINAL
ftr-359	119	4	1960	DATE
ftr-359	119	5	goldstein v. commissioner	PERSON
ftr-359	119	6	364	CARDINAL
ftr-359	119	7	734	CARDINAL
ftr-359	119	8	2d	DATE
ftr-359	119	9	1966	DATE
ftr-359	120	1	23	CARDINAL
ftr-359	121	1	sheldon v. commissioner	PERSON
ftr-359	121	2	94	CARDINAL
ftr-359	121	3	738	CARDINAL
ftr-359	121	4	1990	DATE
ftr-359	122	1	24	CARDINAL
ftr-359	122	2	v. united states	GPE
ftr-359	122	3	454	CARDINAL
ftr-359	122	4	1340	CARDINAL
ftr-359	122	5	fed	ORG
ftr-359	122	6	cir. 2006	ORG
ftr-359	123	1	25	CARDINAL
ftr-359	124	1	elec	PERSON
ftr-359	124	2	power, inc.	ORG
ftr-359	125	1	v. united states	GPE
ftr-359	125	2	136	CARDINAL
ftr-359	125	3	f. supp	PERSON
ftr-359	126	1	2d 762	CARDINAL
ftr-359	126	2	s.d	GPE
ftr-359	126	3	ohio 2001	EVENT
ftr-359	126	4	aff’d	ORG
ftr-359	126	5	326	CARDINAL
ftr-359	126	6	6th	ORDINAL
ftr-359	126	7	2003	DATE
ftr-359	126	8	wells fargo & co.	ORG
ftr-359	126	9	united states	GPE
ftr-359	126	10	91	CARDINAL
ftr-359	128	1	35	CARDINAL
ftr-359	128	2	84	DATE
ftr-359	128	3	2010	DATE
ftr-359	129	1	26	CARDINAL
ftr-359	130	1	111th	NORP
ftr-359	130	2	fiscal 2010	DATE
ftr-359	130	3	two	CARDINAL
ftr-359	130	4	36	DATE
ftr-359	130	5	2009	DATE
ftr-359	131	1	3	CARDINAL
ftr-359	131	2	143	CARDINAL
ftr-359	132	1	418	CARDINAL
ftr-359	132	2	florida	GPE
ftr-359	133	1	10:6	CARDINAL
ftr-359	133	2	secondly	ORDINAL
ftr-359	133	3	concern27	GPE
ftr-359	134	1	v. united states.28	ORG
ftr-359	135	1	congress	ORG
ftr-359	135	2	congress	ORG
ftr-359	138	1	27	CARDINAL
ftr-359	139	1	111th	NORP
ftr-359	140	1	fiscal 2010	DATE
ftr-359	140	2	two	CARDINAL
ftr-359	140	3	37	DATE
ftr-359	140	4	2009	DATE
ftr-359	141	1	3	CARDINAL
ftr-359	141	2	144	CARDINAL
ftr-359	141	3	28	CARDINAL
ftr-359	142	1	coltec indus	PERSON
ftr-359	143	1	v. united states	GPE
ftr-359	144	1	62	CARDINAL
ftr-359	146	1	716	CARDINAL
ftr-359	146	2	2004	DATE
ftr-359	146	3	454	CARDINAL
ftr-359	146	4	1340	CARDINAL
ftr-359	146	5	fed	ORG
ftr-359	146	6	cir. 2006	ORG
ftr-359	147	1	549	CARDINAL
ftr-359	147	2	2007	DATE
ftr-359	148	1	29	CARDINAL
ftr-359	149	1	756	CARDINAL
ftr-359	149	2	30	CARDINAL
ftr-359	150	1	754	CARDINAL
ftr-359	151	1	coltec indus.	PERSON
ftr-359	152	1	v. united states	GPE
ftr-359	152	2	454	CARDINAL
ftr-359	152	3	1340	CARDINAL
ftr-359	152	4	1360	CARDINAL
ftr-359	152	5	fed	ORG
ftr-359	152	6	cir. 2006	ORG
ftr-359	153	1	32	CARDINAL
ftr-359	154	1	4872	CARDINAL
ftr-359	154	2	2010	DATE
ftr-359	154	3	3590	CARDINAL
ftr-359	154	4	$4.5 billion	MONEY
ftr-359	154	5	2019	DATE
ftr-359	155	1	2010	DATE
ftr-359	155	2	419	CARDINAL
ftr-359	155	3	1	CARDINAL
ftr-359	156	1	section 7701(o)(1	LAW
ftr-359	157	1	section 7701(o)(5)(c	LAW
ftr-359	162	1	33	DATE
ftr-359	164	1	34	CARDINAL
ftr-359	166	1	3	CARDINAL
ftr-359	166	2	152	CARDINAL
ftr-359	166	3	35	CARDINAL
ftr-359	167	1	153	CARDINAL
ftr-359	167	2	36	CARDINAL
ftr-359	168	1	152	CARDINAL
ftr-359	169	1	420	CARDINAL
ftr-359	169	2	florida	GPE
ftr-359	170	1	10:6	CARDINAL
ftr-359	171	1	section 7701	LAW
ftr-359	171	2	1	CARDINAL
ftr-359	171	3	2	CARDINAL
ftr-359	171	4	u.s.	GPE
ftr-359	171	5	3	CARDINAL
ftr-359	171	6	4	CARDINAL
ftr-359	171	7	section 482	LAW
ftr-359	174	1	37	CARDINAL
ftr-359	175	1	153	CARDINAL
ftr-359	176	1	38	CARDINAL
ftr-359	176	2	conn	GPE
ftr-359	178	1	177	CARDINAL
ftr-359	178	2	136	CARDINAL
ftr-359	178	3	143	CARDINAL
ftr-359	178	4	3d	CARDINAL
ftr-359	178	5	1999	DATE
ftr-359	178	6	irs	ORG
ftr-359	178	7	first	ORDINAL
ftr-359	178	8	103	CARDINAL
ftr-359	178	9	398	CARDINAL
ftr-359	178	10	408-09	CARDINAL
ftr-359	178	11	aff’d	ORG
ftr-359	178	12	62	CARDINAL
ftr-359	178	13	136	CARDINAL
ftr-359	178	14	5th	ORDINAL
ftr-359	178	15	1995	DATE
ftr-359	178	16	irs	ORG
ftr-359	178	17	irs	ORG
ftr-359	179	1	39	CARDINAL
ftr-359	181	1	3	CARDINAL
ftr-359	181	2	152	CARDINAL
ftr-359	181	3	40	CARDINAL
ftr-359	182	1	152	CARDINAL
ftr-359	183	1	2010	DATE
ftr-359	183	2	421	CARDINAL
ftr-359	185	1	earlier	DATE
ftr-359	187	1	1	CARDINAL
ftr-359	187	2	2	CARDINAL
ftr-359	191	1	41	CARDINAL
ftr-359	192	1	2345	CARDINAL
ftr-359	192	2	110th	ORDINAL
ftr-359	192	3	1st	ORDINAL
ftr-359	193	1	2007	DATE
ftr-359	193	2	2	CARDINAL
ftr-359	193	3	1st	ORDINAL
ftr-359	194	1	2003	DATE
ftr-359	195	1	42	CARDINAL
ftr-359	196	1	3	CARDINAL
ftr-359	196	2	154	CARDINAL
ftr-359	197	1	43	CARDINAL
ftr-359	199	1	v. united states	GPE
ftr-359	199	2	253	CARDINAL
ftr-359	199	3	350	CARDINAL
ftr-359	199	4	353	CARDINAL
ftr-359	199	5	8th	ORDINAL
ftr-359	199	6	2001	DATE
ftr-359	200	1	toyota	ORG
ftr-359	200	2	752 f.2d	MONEY
ftr-359	200	3	89	CARDINAL
ftr-359	200	4	4th	ORDINAL
ftr-359	200	5	1985	DATE
ftr-359	201	1	44	DATE
ftr-359	202	1	gregory v. helvering	PERSON
ftr-359	202	2	69	CARDINAL
ftr-359	202	3	810	CARDINAL
ftr-359	202	4	2d	DATE
ftr-359	202	5	1934	DATE
ftr-359	202	6	aff’d	ORG
ftr-359	202	7	293	CARDINAL
ftr-359	202	8	465	CARDINAL
ftr-359	203	1	422	CARDINAL
ftr-359	203	2	florida	GPE
ftr-359	204	1	10:6	CARDINAL
ftr-359	204	2	one	CARDINAL
ftr-359	205	1	third	ORDINAL
ftr-359	205	2	third	ORDINAL
ftr-359	207	1	gregory	PERSON
ftr-359	207	2	two	CARDINAL
ftr-359	207	3	the 45	DATE
ftr-359	208	1	david hariton	PERSON
ftr-359	208	2	63	CARDINAL
ftr-359	209	1	1	CARDINAL
ftr-359	209	2	2009	DATE
ftr-359	210	1	david hariton	PERSON
ftr-359	210	2	60	CARDINAL
ftr-359	210	3	29	CARDINAL
ftr-359	210	4	43-44	DATE
ftr-359	212	1	today	DATE
ftr-359	213	1	david hariton	PERSON
ftr-359	213	2	52	CARDINAL
ftr-359	214	1	235	CARDINAL
ftr-359	214	2	1999	DATE
ftr-359	215	1	46	DATE
ftr-359	216	1	coltec indus	PERSON
ftr-359	217	1	v. united states	GPE
ftr-359	217	2	454	CARDINAL
ftr-359	217	3	1340	DATE
ftr-359	217	4	1356	CARDINAL
ftr-359	217	5	fed	ORG
ftr-359	217	6	cir. 2006	ORG
ftr-359	218	1	black & decker corp.	ORG
ftr-359	219	1	v. united states	GPE
ftr-359	219	2	436	CARDINAL
ftr-359	219	3	431	CARDINAL
ftr-359	219	4	442	CARDINAL
ftr-359	219	5	4th	ORDINAL
ftr-359	219	6	2006	DATE
ftr-359	220	1	irs	ORG
ftr-359	220	2	$560 million	MONEY
ftr-359	220	3	1998	DATE
ftr-359	221	1	irs	ORG
ftr-359	221	2	irs	ORG
ftr-359	221	3	nicole rose corp.	ORG
ftr-359	222	1	320	CARDINAL
ftr-359	222	2	282	CARDINAL
ftr-359	222	3	284	CARDINAL
ftr-359	222	4	2d	DATE
ftr-359	222	5	2002	DATE
ftr-359	224	1	acm p’ship v. commissioner	ORG
ftr-359	224	2	157	CARDINAL
ftr-359	224	3	231	CARDINAL
ftr-359	224	4	260 & n.57	ORG
ftr-359	224	5	3d	CARDINAL
ftr-359	224	6	1998	DATE
ftr-359	226	1	2010	DATE
ftr-359	226	2	423	CARDINAL
ftr-359	227	1	section 7701(o)(5)(d	LAW
ftr-359	229	1	47	CARDINAL
ftr-359	231	1	3	CARDINAL
ftr-359	231	2	153	CARDINAL
ftr-359	232	1	157	CARDINAL
ftr-359	232	2	256	CARDINAL
ftr-359	232	3	james v. commissioner	PERSON
ftr-359	232	4	899	CARDINAL
ftr-359	232	5	905	CARDINAL
ftr-359	232	6	910	CARDINAL
ftr-359	232	7	10th	ORDINAL
ftr-359	232	8	1990	DATE
ftr-359	233	1	karr	PERSON
ftr-359	233	2	924	CARDINAL
ftr-359	233	3	1018	DATE
ftr-359	233	4	1023	CARDINAL
ftr-359	233	5	11th	ORDINAL
ftr-359	233	6	1991	DATE
ftr-359	233	7	330	CARDINAL
ftr-359	233	8	f. supp	PERSON
ftr-359	234	1	2d 122	CARDINAL
ftr-359	234	2	d.	NORP
ftr-359	234	3	2004	DATE
ftr-359	234	4	aff’d	CARDINAL
ftr-359	234	5	150 f. app’x	QUANTITY
ftr-359	234	6	40	CARDINAL
ftr-359	234	7	2005	DATE
ftr-359	235	1	48	CARDINAL
ftr-359	236	1	3	CARDINAL
ftr-359	236	2	153	CARDINAL
ftr-359	236	3	49	CARDINAL
ftr-359	237	1	454	CARDINAL
ftr-359	237	2	1358	CARDINAL
ftr-359	237	3	first	ORDINAL
ftr-359	238	1	shell petroleum, inc.	ORG
ftr-359	239	1	v. united states	GPE
ftr-359	239	2	102 a.f.t.r	QUANTITY
ftr-359	240	1	2d 5085,	DATE
ftr-359	240	2	5111	DATE
ftr-359	241	1	tex	CARDINAL
ftr-359	242	1	july 3, 2008	DATE
ftr-359	242	2	5th	ORDINAL
ftr-359	243	1	351	CARDINAL
ftr-359	244	1	45	CARDINAL
ftr-359	244	2	40–44	CARDINAL
ftr-359	244	3	2007	DATE
ftr-359	244	4	the supreme court’s	ORG
ftr-359	244	5	gregory	PERSON
ftr-359	244	6	293	CARDINAL
ftr-359	244	7	465	CARDINAL
ftr-359	244	8	1935	DATE
ftr-359	245	1	424	CARDINAL
ftr-359	245	2	florida	GPE
ftr-359	246	1	10:6	CARDINAL
ftr-359	246	2	7701(o)(2	CARDINAL
ftr-359	246	3	4	CARDINAL
ftr-359	246	4	2	CARDINAL
ftr-359	246	5	1	CARDINAL
ftr-359	249	1	3	CARDINAL
ftr-359	249	2	1	CARDINAL
ftr-359	250	1	4	CARDINAL
ftr-359	251	1	law,52	ORG
ftr-359	251	2	50	CARDINAL
ftr-359	253	1	3	CARDINAL
ftr-359	253	2	154	CARDINAL
ftr-359	254	1	51	DATE
ftr-359	254	2	irc §§ 7701(o)(2)-(4	ORG
ftr-359	255	1	52	CARDINAL
ftr-359	256	1	compaq computer corp.	ORG
ftr-359	257	1	277	CARDINAL
ftr-359	257	2	778	CARDINAL
ftr-359	257	3	784	CARDINAL
ftr-359	257	4	5th	ORDINAL
ftr-359	257	5	2001	DATE
ftr-359	258	1	dutch	NORP
ftr-359	258	2	113	CARDINAL
ftr-359	258	3	214	CARDINAL
ftr-359	258	4	1999	DATE
ftr-359	258	5	adr	ORG
ftr-359	258	6	2004-19, 2004-1	DATE
ftr-359	258	7	606	CARDINAL
ftr-359	258	8	98-5	CARDINAL
ftr-359	258	9	1998-1	DATE
ftr-359	258	10	2010	DATE
ftr-359	258	11	425	CARDINAL
ftr-359	259	1	section 7701(o)(3	LAW
ftr-359	263	1	edison co.	ORG
ftr-359	263	2	new york	GPE
ftr-359	263	3	united states.55	PERSON
ftr-359	263	4	edison	ORG
ftr-359	264	1	section 7701(o)(2	ORG
ftr-359	267	1	334	CARDINAL
ftr-359	268	1	53	CARDINAL
ftr-359	270	1	3	CARDINAL
ftr-359	270	2	154	CARDINAL
ftr-359	271	1	54	CARDINAL
ftr-359	274	1	edison co.	ORG
ftr-359	274	2	n.y.	GPE
ftr-359	274	3	v. united states	GPE
ftr-359	274	4	90	CARDINAL
ftr-359	274	5	fed	ORG
ftr-359	276	1	228	CARDINAL
ftr-359	276	2	2009	DATE
ftr-359	277	1	56	CARDINAL
ftr-359	278	1	328	CARDINAL
ftr-359	279	1	57	CARDINAL
ftr-359	280	1	2345	CARDINAL
ftr-359	280	2	110th	ORDINAL
ftr-359	281	1	2007	DATE
ftr-359	281	2	2	CARDINAL
ftr-359	281	3	1st	ORDINAL
ftr-359	282	1	2003	DATE
ftr-359	283	1	joseph bankman	PERSON
ftr-359	283	2	74	CARDINAL
ftr-359	283	3	s. cal	ORG
ftr-359	284	1	l. rev	PERSON
ftr-359	284	2	5	CARDINAL
ftr-359	284	3	23	CARDINAL
ftr-359	285	1	426	CARDINAL
ftr-359	285	2	florida	GPE
ftr-359	286	1	10:6	CARDINAL
ftr-359	288	1	33%	PERCENT
ftr-359	289	1	less than 33%	PERCENT
ftr-359	289	2	more than 20%	PERCENT
ftr-359	294	1	two	CARDINAL
ftr-359	295	1	58	DATE
ftr-359	296	1	iii-e, inc.	PERSON
ftr-359	296	2	v. united states	GPE
ftr-359	296	3	342	CARDINAL
ftr-359	297	1	2d 94	DATE
ftr-359	297	2	111	CARDINAL
ftr-359	297	3	d.	NORP
ftr-359	297	4	2004	DATE
ftr-359	298	1	459	CARDINAL
ftr-359	298	2	220	CARDINAL
ftr-359	298	3	2006	DATE
ftr-359	298	4	treasury	ORG
ftr-359	298	5	4	CARDINAL
ftr-359	298	6	97	DATE
ftr-359	298	7	56	CARDINAL
ftr-359	298	8	27-28	CARDINAL
ftr-359	299	1	45	CARDINAL
ftr-359	299	2	53-54	CARDINAL
ftr-359	299	3	yoram keinan	PERSON
ftr-359	299	4	two	CARDINAL
ftr-359	300	1	1	CARDINAL
ftr-359	301	1	j.l. &	ORG
ftr-359	301	2	371	CARDINAL
ftr-359	301	3	400	DATE
ftr-359	301	4	2005	DATE
ftr-359	303	1	2010	DATE
ftr-359	303	2	427	CARDINAL
ftr-359	305	1	section 6662(b)(6	LAW
ftr-359	305	2	section 6664(c)(2	LAW
ftr-359	305	3	section 6662(b)(6	LAW
ftr-359	305	4	section 6664(c)(2	LAW
ftr-359	305	5	20 percent	PERCENT
ftr-359	306	1	40 percent	PERCENT
ftr-359	306	2	section 6662(i	LAW
ftr-359	306	3	section 6662(i	LAW
ftr-359	307	1	section 6662(i	LAW
ftr-359	307	2	irs	ORG
ftr-359	308	1	section 6664(c	LAW
ftr-359	309	1	6662a	DATE
ftr-359	309	2	59	CARDINAL
ftr-359	310	1	3	CARDINAL
ftr-359	310	2	155	CARDINAL
ftr-359	310	3	60	CARDINAL
ftr-359	311	1	penrod v. commissioner	PERSON
ftr-359	311	2	88	CARDINAL
ftr-359	311	3	1433	DATE
ftr-359	311	4	1987	DATE
ftr-359	312	1	61	CARDINAL
ftr-359	315	1	crenshaw v. united states	PERSON
ftr-359	315	2	450	CARDINAL
ftr-359	315	3	472	CARDINAL
ftr-359	315	4	475	CARDINAL
ftr-359	315	5	5th	ORDINAL
ftr-359	315	6	1971	DATE
ftr-359	316	1	ins. co.	ORG
ftr-359	316	2	united states	GPE
ftr-359	316	3	702	CARDINAL
ftr-359	316	4	1234	CARDINAL
ftr-359	316	5	5th	ORDINAL
ftr-359	316	6	1983	DATE
ftr-359	317	1	united states	GPE
ftr-359	317	2	418	CARDINAL
ftr-359	317	3	511	CARDINAL
ftr-359	317	4	1969	DATE
ftr-359	318	1	stephen s. bowen	PERSON
ftr-359	318	2	72	CARDINAL
ftr-359	318	3	722	CARDINAL
ftr-359	318	4	722–24	DATE
ftr-359	318	5	dec. 1994	DATE
ftr-359	318	6	the day	DATE
ftr-359	319	1	62	CARDINAL
ftr-359	321	1	428	CARDINAL
ftr-359	321	2	florida	GPE
ftr-359	322	1	10:6	CARDINAL
ftr-359	323	1	40 percent	PERCENT
ftr-359	323	2	section 6662(i	LAW
ftr-359	324	1	6662(b)(6	CARDINAL
ftr-359	324	2	section 6664(c)(2	LAW
ftr-359	324	3	6663	DATE
ftr-359	329	1	u.s.	GPE
ftr-359	330	1	a. woods investment co.	ORG
ftr-359	331	1	woods investment co.	ORG
ftr-359	332	1	1	CARDINAL
ftr-359	332	2	woods investment co.	ORG
ftr-359	333	1	1.1502-32(a	CARDINAL
ftr-359	333	2	63	DATE
ftr-359	334	1	6676(c	CARDINAL
ftr-359	335	1	64	CARDINAL
ftr-359	336	1	woods inv. co.	PERSON
ftr-359	337	1	85	CARDINAL
ftr-359	337	2	274	CARDINAL
ftr-359	337	3	1985	DATE
ftr-359	338	1	2010	DATE
ftr-359	338	2	429	CARDINAL
ftr-359	339	1	treasury	ORG
ftr-359	340	1	1,472,378	MONEY
ftr-359	341	1	12,252,266	MONEY
ftr-359	342	1	irs	ORG
ftr-359	343	1	one	CARDINAL
ftr-359	343	2	one	CARDINAL
ftr-359	345	1	woods investment co.	ORG
ftr-359	347	1	1982	DATE
ftr-359	353	1	henry c. beck	PERSON
ftr-359	354	1	41	CARDINAL
ftr-359	354	2	616	CARDINAL
ftr-359	354	3	628	CARDINAL
ftr-359	354	4	1964	DATE
ftr-359	355	1	65	CARDINAL
ftr-359	355	2	279	CARDINAL
ftr-359	356	1	430	CARDINAL
ftr-359	356	2	florida	GPE
ftr-359	356	3	10:6	CARDINAL
ftr-359	356	4	woods investment co.	ORG
ftr-359	357	1	congress	ORG
ftr-359	357	2	woods investment co.	ORG
ftr-359	357	3	december 15, 1987	DATE
ftr-359	357	4	section 1503(e	LAW
ftr-359	358	1	2.	CARDINAL
ftr-359	358	2	woods investment co.	ORG
ftr-359	360	1	irs	ORG
ftr-359	360	2	woods investment co.	ORG
ftr-359	361	1	woods investment co.	ORG
ftr-359	362	1	purpose.69	ORG
ftr-359	363	1	66	CARDINAL
ftr-359	364	1	281-82	CARDINAL
ftr-359	365	1	67	CARDINAL
ftr-359	366	1	86	CARDINAL
ftr-359	366	2	12	CARDINAL
ftr-359	367	1	26	CARDINAL
ftr-359	367	2	1986	DATE
ftr-359	367	3	264	CARDINAL
ftr-359	367	4	mar. 24, 1986	DATE
ftr-359	368	1	68	CARDINAL
ftr-359	369	1	7701(o)(1	CARDINAL
ftr-359	370	1	69	CARDINAL
ftr-359	372	1	2010	DATE
ftr-359	372	2	431	CARDINAL
ftr-359	374	1	woods investment co.	ORG
ftr-359	375	1	1	CARDINAL
ftr-359	375	2	2	CARDINAL
ftr-359	378	1	irs	ORG
ftr-359	378	2	woods investment co.	ORG
ftr-359	379	1	section 7701(o)(1	LAW
ftr-359	382	1	b. textron	PERSON
ftr-359	383	1	v. united states70	PERSON
ftr-359	384	1	1	CARDINAL
ftr-359	384	2	1,259,714.67	MONEY
ftr-359	384	3	70	DATE
ftr-359	385	1	textron, inc.	ORG
ftr-359	386	1	v. united states	GPE
ftr-359	386	2	561	CARDINAL
ftr-359	386	3	1023	CARDINAL
ftr-359	386	4	1977	DATE
ftr-359	387	1	432	CARDINAL
ftr-359	387	2	florida	GPE
ftr-359	388	1	10:6	CARDINAL
ftr-359	388	2	january 2, 1960	DATE
ftr-359	388	3	hawaiian textron, inc.	ORG
ftr-359	389	1	hawaiian	NORP
ftr-359	390	1	april, 1960	DATE
ftr-359	390	2	textron	ORG
ftr-359	390	3	bell aircraft corporation	ORG
ftr-359	390	4	hawaiian	NORP
ftr-359	391	1	textron	ORG
ftr-359	391	2	approximately $16,500,000	MONEY
ftr-359	391	3	hawaiian	NORP
ftr-359	391	4	bell	ORG
ftr-359	391	5	hawaiian	NORP
ftr-359	391	6	bell aerospace corporation	ORG
ftr-359	392	1	bell	ORG
ftr-359	392	2	hawaiian	NORP
ftr-359	393	1	hawaiian	NORP
ftr-359	393	2	6,745,025.35	MONEY
ftr-359	393	3	section 172	LAW
ftr-359	394	1	textron	ORG
ftr-359	394	2	hawaiian	NORP
ftr-359	394	3	textron	ORG
ftr-359	394	4	hawaiian	NORP
ftr-359	395	1	one	CARDINAL
ftr-359	395	2	textron	ORG
ftr-359	397	1	hawaiian	NORP
ftr-359	397	2	section 165	LAW
ftr-359	397	3	section 166	LAW
ftr-359	398	1	rhode island	GPE
ftr-359	398	2	first	ORDINAL
ftr-359	399	1	first	ORDINAL
ftr-359	399	2	congress	ORG
ftr-359	399	3	decision.72	ORG
ftr-359	399	4	first	ORDINAL
ftr-359	399	5	textron	ORG
ftr-359	399	6	hawaiian	NORP
ftr-359	399	7	treasury	ORG
ftr-359	402	1	textron	ORG
ftr-359	402	2	bell aerospace’s	ORG
ftr-359	405	1	ilfeld co.	ORG
ftr-359	405	2	v. hernandez	PERSON
ftr-359	405	3	292	CARDINAL
ftr-359	405	4	u.s.	GPE
ftr-359	405	5	1934	DATE
ftr-359	405	6	two	CARDINAL
ftr-359	406	1	marwais steel co.	ORG
ftr-359	407	1	354	CARDINAL
ftr-359	407	2	997	CARDINAL
ftr-359	407	3	ninth	ORDINAL
ftr-359	407	4	1965	DATE
ftr-359	409	1	textron	ORG
ftr-359	409	2	71	CARDINAL
ftr-359	410	1	textron, inc.	ORG
ftr-359	411	1	v. united states	GPE
ftr-359	411	2	418	CARDINAL
ftr-359	411	3	f. supp	PERSON
ftr-359	412	1	39	DATE
ftr-359	412	2	1976	DATE
ftr-359	412	3	aff’d	ORG
ftr-359	412	4	561	CARDINAL
ftr-359	412	5	1023	CARDINAL
ftr-359	412	6	1977	DATE
ftr-359	413	1	72	DATE
ftr-359	413	2	textron	ORG
ftr-359	413	3	561	CARDINAL
ftr-359	413	4	1026-27	DATE
ftr-359	414	1	2010	DATE
ftr-359	414	2	433	CARDINAL
ftr-359	415	1	first	ORDINAL
ftr-359	416	1	second	ORDINAL
ftr-359	419	1	first	ORDINAL
ftr-359	419	2	mistake.74	PRODUCT
ftr-359	419	3	congress	ORG
ftr-359	419	4	section 382(g)(4)(d	LAW
ftr-359	420	1	section 382(g)(4)(d	LAW
ftr-359	420	2	a more than 50%	PERCENT
ftr-359	421	1	382	CARDINAL
ftr-359	421	2	zero	CARDINAL
ftr-359	422	1	textron	ORG
ftr-359	422	2	treasury	ORG
ftr-359	423	1	”75 2	LAW
ftr-359	426	1	irs	ORG
ftr-359	426	2	textron	ORG
ftr-359	427	1	73	CARDINAL
ftr-359	428	1	d.	NORP
ftr-359	429	1	74	CARDINAL
ftr-359	430	1	william natbony	PERSON
ftr-359	430	2	6	CARDINAL
ftr-359	430	3	j. corp.	ORG
ftr-359	430	4	3 (1979	DATE
ftr-359	431	1	75	CARDINAL
ftr-359	431	2	textron	ORG
ftr-359	431	3	561	CARDINAL
ftr-359	431	4	1026	CARDINAL
ftr-359	432	1	76	DATE
ftr-359	433	1	434	CARDINAL
ftr-359	433	2	florida	GPE
ftr-359	434	1	10:6	CARDINAL
ftr-359	435	1	textron	ORG
ftr-359	438	1	textron	ORG
ftr-359	439	1	irs	ORG
ftr-359	440	1	irs	ORG
ftr-359	440	2	hawaiian	NORP
ftr-359	443	1	section 7701(o)(5)(d	LAW
ftr-359	443	2	irs	ORG
ftr-359	443	3	hawaiian	NORP
ftr-359	443	4	hawaiian	NORP
ftr-359	444	1	irs	ORG
ftr-359	444	2	hawaiian	NORP
ftr-359	444	3	hawaiian	NORP
ftr-359	445	1	irs	ORG
ftr-359	448	1	79	CARDINAL
ftr-359	450	1	3	CARDINAL
ftr-359	450	2	153	CARDINAL
ftr-359	450	3	2010	DATE
ftr-359	450	4	435	CARDINAL
ftr-359	450	5	hawaiian	NORP
ftr-359	451	1	irs	ORG
ftr-359	451	2	hawaiian	NORP
ftr-359	452	1	hawaiian	NORP
ftr-359	452	2	irs	ORG
ftr-359	452	3	hawaiian	NORP
ftr-359	454	1	textron	ORG
ftr-359	454	2	hawaiian	NORP
ftr-359	455	1	section 7701(o)(5)(d	LAW
ftr-359	455	2	hawaiian	NORP
ftr-359	456	1	one	CARDINAL
ftr-359	457	1	c. cottage savings association	ORG
ftr-359	459	1	1	CARDINAL
ftr-359	460	1	1980	DATE
ftr-359	460	2	r-49	PERSON
ftr-359	460	3	r-49	PERSON
ftr-359	461	1	four	CARDINAL
ftr-359	461	2	ohio	GPE
ftr-359	461	3	1980	DATE
ftr-359	461	4	80	CARDINAL
ftr-359	462	1	499	CARDINAL
ftr-359	462	2	554	CARDINAL
ftr-359	462	3	1991	DATE
ftr-359	463	1	436	CARDINAL
ftr-359	463	2	florida	GPE
ftr-359	464	1	10:6	CARDINAL
ftr-359	465	1	1980	DATE
ftr-359	465	2	carry-back years	DATE
ftr-359	465	3	677,000	MONEY
ftr-359	466	1	sixth	ORDINAL
ftr-359	466	2	section 165.82	LAW
ftr-359	466	3	the supreme court	ORG
ftr-359	466	4	sixth	ORDINAL
ftr-359	468	1	section 7701(o)(1	LAW
ftr-359	472	1	81	DATE
ftr-359	473	1	90	CARDINAL
ftr-359	474	1	372	CARDINAL
ftr-359	474	2	1988	DATE
ftr-359	474	3	890 f.2d	MONEY
ftr-359	474	4	848	CARDINAL
ftr-359	474	5	6th	ORDINAL
ftr-359	474	6	1989	DATE
ftr-359	474	7	499	CARDINAL
ftr-359	474	8	554	CARDINAL
ftr-359	474	9	1991	DATE
ftr-359	475	1	82	CARDINAL
ftr-359	476	1	890 f.2d	MONEY
ftr-359	476	2	848	CARDINAL
ftr-359	476	3	6th	ORDINAL
ftr-359	476	4	1989	DATE
ftr-359	476	5	aff	ORG
ftr-359	476	6	499	CARDINAL
ftr-359	476	7	554	CARDINAL
ftr-359	476	8	1991	DATE
ftr-359	477	1	83	CARDINAL
ftr-359	478	1	499	CARDINAL
ftr-359	478	2	544	CARDINAL
ftr-359	478	3	84	CARDINAL
ftr-359	479	1	doyle v. commissioner	ORG
ftr-359	479	2	286	CARDINAL
ftr-359	479	3	654	CARDINAL
ftr-359	479	4	659-60	CARDINAL
ftr-359	479	5	7th	ORDINAL
ftr-359	480	1	1961	DATE
ftr-359	485	1	85	DATE
ftr-359	485	2	475(b)(2	ORDINAL
ftr-359	486	1	2010	DATE
ftr-359	486	2	437	CARDINAL
ftr-359	486	3	mistake.87	GPE
ftr-359	486	4	86	CARDINAL
ftr-359	489	1	97	CARDINAL
ftr-359	489	2	2, 1997-2	DATE
ftr-359	489	3	62	CARDINAL
ftr-359	490	1	475	CARDINAL
ftr-359	490	2	congress	ORG
ftr-359	490	3	475(b)(2	ORDINAL
ftr-359	492	1	1.475(c)-1(c)(1)(i	CARDINAL
ftr-359	492	2	471	CARDINAL
ftr-359	492	3	475(c)(2	DATE
ftr-359	494	1	1.475(c)-1(c)(1)(ii	DATE
ftr-359	497	1	adv. 200731029 (	ORG
ftr-359	497	2	aug. 3, 2007	DATE
ftr-359	499	1	200120001	DATE
ftr-359	499	2	5, 2001	DATE
ftr-359	499	3	475	CARDINAL
ftr-359	499	4	proc	PERSON
ftr-359	500	1	97-43	CARDINAL
ftr-359	502	1	97	CARDINAL
ftr-359	502	2	8	CARDINAL
ftr-359	502	3	17	DATE
ftr-359	502	4	62	DATE
ftr-359	502	5	64	DATE
ftr-359	502	6	65	DATE
ftr-359	502	7	30 days	DATE
ftr-359	503	1	adv	ORG
ftr-359	503	2	199909005	DATE
ftr-359	503	3	nov. 20, 1998	DATE
ftr-359	505	1	fsa 200047012	ORG
ftr-359	505	2	nov. 27, 2000	DATE
ftr-359	506	1	irs	ORG
ftr-359	508	1	200817035	DATE
ftr-359	508	2	25, 2008	DATE
ftr-359	509	1	87	CARDINAL
ftr-359	510	1	890	CARDINAL
ftr-359	510	2	848	CARDINAL
ftr-359	511	1	438	CARDINAL
ftr-359	511	2	florida	GPE
ftr-359	512	1	10:6	CARDINAL
ftr-359	512	2	d. guardian industries corp.	ORG
ftr-359	512	3	v. united	PERSON
ftr-359	513	1	1	CARDINAL
ftr-359	513	2	luxembourg	GPE
ftr-359	513	3	guardian industries europe	ORG
ftr-359	513	4	s.a.r.l.	GPE
ftr-359	514	1	luxembourg	GPE
ftr-359	514	2	luxembourg	GPE
ftr-359	515	1	luxembourg	GPE
ftr-359	515	2	luxembourg	GPE
ftr-359	516	1	luxembourg	GPE
ftr-359	517	1	u.s.	GPE
ftr-359	517	2	u.s.	GPE
ftr-359	517	3	luxembourg	GPE
ftr-359	517	4	u.s.	GPE
ftr-359	518	1	luxembourg	GPE
ftr-359	518	2	u.s.	GPE
ftr-359	518	3	taxpayer”90 of the luxembourg	WORK_OF_ART
ftr-359	519	1	luxembourg	GPE
ftr-359	519	2	u.s.	GPE
ftr-359	519	3	u.s.	GPE
ftr-359	521	1	u.s.	GPE
ftr-359	521	2	u.s.	GPE
ftr-359	521	3	luxembourg	GPE
ftr-359	521	4	u.s.	GPE
ftr-359	523	1	first	ORDINAL
ftr-359	523	2	1.901-2(f)(1	CARDINAL
ftr-359	523	3	luxembourg	GPE
ftr-359	524	1	the united states	GPE
ftr-359	525	1	88	CARDINAL
ftr-359	526	1	guardian indus.	ORG
ftr-359	528	1	v. united states	GPE
ftr-359	528	2	477	CARDINAL
ftr-359	528	3	1368	CARDINAL
ftr-359	528	4	fed	ORG
ftr-359	528	5	cir	PERSON
ftr-359	528	6	2007	DATE
ftr-359	529	1	89	CARDINAL
ftr-359	531	1	301.7701-3(b	CARDINAL
ftr-359	532	1	90	CARDINAL
ftr-359	533	1	1.901-2(f)(1	CARDINAL
ftr-359	534	1	2010	DATE
ftr-359	534	2	439	CARDINAL
ftr-359	535	1	luxembourg	GPE
ftr-359	537	1	98-5	CARDINAL
ftr-359	537	2	u.s.	GPE
ftr-359	538	1	october 19, 2006	DATE
ftr-359	538	2	section 704	LAW
ftr-359	539	1	relate.96	GPE
ftr-359	539	2	july 16, 2008	DATE
ftr-359	539	3	section 901	LAW
ftr-359	539	4	six	CARDINAL
ftr-359	540	1	six	CARDINAL
ftr-359	540	2	91	CARDINAL
ftr-359	541	1	98-5	DATE
ftr-359	541	2	1998-1	DATE
ftr-359	541	3	334	CARDINAL
ftr-359	541	4	92	CARDINAL
ftr-359	542	1	compaq computer corp.	ORG
ftr-359	543	1	277	CARDINAL
ftr-359	543	2	778	CARDINAL
ftr-359	543	3	5th	ORDINAL
ftr-359	543	4	2001	DATE
ftr-359	544	1	the royal dutch dividend	ORG
ftr-359	544	2	113	CARDINAL
ftr-359	544	3	214	CARDINAL
ftr-359	544	4	1999	DATE
ftr-359	544	5	adr	ORG
ftr-359	545	1	93	CARDINAL
ftr-359	546	1	2004-19, 2004-1	DATE
ftr-359	546	2	606	CARDINAL
ftr-359	547	1	94	CARDINAL
ftr-359	549	1	95	CARDINAL
ftr-359	550	1	2006-2	DATE
ftr-359	550	2	914	CARDINAL
ftr-359	551	1	96	CARDINAL
ftr-359	553	1	1.704-1(b)(4)(viii	CARDINAL
ftr-359	554	1	97	CARDINAL
ftr-359	556	1	1.901-2t(e)(5(iv)(a	DATE
ftr-359	557	1	440	CARDINAL
ftr-359	557	2	florida	GPE
ftr-359	558	1	10:6	CARDINAL
ftr-359	558	2	98-5.98	CARDINAL
ftr-359	558	3	98-5	CARDINAL
ftr-359	558	4	irs	ORG
ftr-359	558	5	treasury	ORG
ftr-359	558	6	less than two years later	DATE
ftr-359	558	7	congress	ORG
ftr-359	559	1	9416.100	CARDINAL
ftr-359	559	2	irs	ORG
ftr-359	559	3	advisor.101	PRODUCT
ftr-359	559	4	congress	ORG
ftr-359	559	5	the taxable year	DATE
ftr-359	559	6	2	CARDINAL
ftr-359	560	1	98	CARDINAL
ftr-359	561	1	kevin dolan	PERSON
ftr-359	561	2	2007	DATE
ftr-359	561	3	118-33	CARDINAL
ftr-359	561	4	june 19, 2007	DATE
ftr-359	561	5	bret wells	PERSON
ftr-359	563	1	1.901-2(e)(5	CARDINAL
ftr-359	563	2	2007	DATE
ftr-359	563	3	160-10	CARDINAL
ftr-359	563	4	aug. 6, 2007	DATE
ftr-359	564	1	99	CARDINAL
ftr-359	565	1	t.d	PERSON
ftr-359	565	2	9416, 2008-2	DATE
ftr-359	565	3	1142	CARDINAL
ftr-359	565	4	1147	DATE
ftr-359	566	1	100	CARDINAL
ftr-359	568	1	lmsb	ORG
ftr-359	568	2	feb. 19, 2009	DATE
ftr-359	568	3	204526,oo.html	CARDINAL
ftr-359	569	1	102	CARDINAL
ftr-359	570	1	irc § 909(a	ORG
ftr-359	570	2	section 211	LAW
ftr-359	570	3	medicaid	ORG
ftr-359	572	1	111	CARDINAL
ftr-359	572	2	124	CARDINAL
ftr-359	573	1	2389	CARDINAL
ftr-359	573	2	6-8	CARDINAL
ftr-359	573	3	2010	DATE
ftr-359	574	1	111th	NORP
ftr-359	574	2	senate	ORG
ftr-359	574	3	senate	ORG
ftr-359	574	4	1586	DATE
ftr-359	574	5	the house of representatives	ORG
ftr-359	574	6	august 10, 2010	DATE
ftr-359	574	7	2	CARDINAL
ftr-359	574	8	2010	DATE
ftr-359	575	1	103	CARDINAL
ftr-359	576	1	u.s.	GPE
ftr-359	577	1	u.s.	GPE
ftr-359	579	1	2010	DATE
ftr-359	579	2	441	CARDINAL
ftr-359	579	3	u.s.	GPE
ftr-359	579	4	u.s.	GPE
ftr-359	579	5	u.s.	GPE
ftr-359	580	1	luxembourg	GPE
ftr-359	582	1	u.s.	GPE
ftr-359	582	2	section 7701(o)(1	LAW
ftr-359	585	1	the internal revenue service	ORG
ftr-359	587	1	e. the limited, inc.	ORG
ftr-359	588	1	commissioner108	PERSON
ftr-359	588	2	104	CARDINAL
ftr-359	590	1	3	CARDINAL
ftr-359	590	2	152–53	DATE
ftr-359	591	1	105	CARDINAL
ftr-359	592	1	152	CARDINAL
ftr-359	592	2	106	CARDINAL
ftr-359	593	1	137	CARDINAL
ftr-359	593	2	dec. 8, 2008	DATE
ftr-359	594	1	107	CARDINAL
ftr-359	596	1	3	CARDINAL
ftr-359	596	2	152	CARDINAL
ftr-359	596	3	108	CARDINAL
ftr-359	598	1	286	CARDINAL
ftr-359	598	2	324	CARDINAL
ftr-359	598	3	6th	ORDINAL
ftr-359	598	4	2002	DATE
ftr-359	599	1	442	CARDINAL
ftr-359	599	2	florida	GPE
ftr-359	600	1	10:6	CARDINAL
ftr-359	600	2	section 956. 1	LAW
ftr-359	603	1	third	ORDINAL
ftr-359	604	1	march 15, 1989	DATE
ftr-359	604	2	may 1, 1989	DATE
ftr-359	606	1	the united states	GPE
ftr-359	607	1	one	CARDINAL
ftr-359	609	1	mfe	PERSON
ftr-359	610	1	mfe	ORG
ftr-359	610	2	the early 1980s through 1993	DATE
ftr-359	610	3	$330 million	MONEY
ftr-359	610	4	the end of 1993	DATE
ftr-359	611	1	january 12, 1993	DATE
ftr-359	611	2	mfe	ORG
ftr-359	611	3	mfe n.v.	ORG
ftr-359	612	1	mfe n.v.	ORG
ftr-359	613	1	january 28, 1993	DATE
ftr-359	613	2	mfe	ORG
ftr-359	613	3	$175 million	MONEY
ftr-359	613	4	mfe n.v.	ORG
ftr-359	615	1	this same date	DATE
ftr-359	615	2	mfe n.v.	ORG
ftr-359	615	3	eight	CARDINAL
ftr-359	615	4	$174.9 million	MONEY
ftr-359	616	1	january 28, 1993	DATE
ftr-359	616	2	$174.9 million	MONEY
ftr-359	616	3	u.s.	GPE
ftr-359	616	4	u.s.	GPE
ftr-359	617	1	mfe n.v.	ORG
ftr-359	617	2	u.s.	GPE
ftr-359	617	3	section 956.	LAW
ftr-359	618	1	section 956	LAW
ftr-359	618	2	section 956	LAW
ftr-359	619	1	109	CARDINAL
ftr-359	619	2	12 u.s.c	QUANTITY
ftr-359	620	1	24	CARDINAL
ftr-359	621	1	110	CARDINAL
ftr-359	623	1	113 t.c	QUANTITY
ftr-359	623	2	169	CARDINAL
ftr-359	623	3	183-85	CARDINAL
ftr-359	623	4	1999	DATE
ftr-359	623	5	286	CARDINAL
ftr-359	623	6	324	CARDINAL
ftr-359	623	7	6th	ORDINAL
ftr-359	623	8	2002	DATE
ftr-359	624	1	2010	DATE
ftr-359	624	2	443	CARDINAL
ftr-359	624	3	mfe n.v.	ORG
ftr-359	624	4	mfe	ORG
ftr-359	624	5	u.s.	GPE
ftr-359	624	6	section 956	LAW
ftr-359	624	7	mfe n.v.	ORG
ftr-359	624	8	congress	ORG
ftr-359	624	9	section 956	LAW
ftr-359	624	10	section 956(b)(2)(a	LAW
ftr-359	624	11	sixth	ORDINAL
ftr-359	624	12	sixth	ORDINAL
ftr-359	624	13	section 956(c)(2)(a	LAW
ftr-359	624	14	956.”113	CARDINAL
ftr-359	624	15	sixth	ORDINAL
ftr-359	624	16	congress	ORG
ftr-359	624	17	section 956(b)(2)(a	LAW
ftr-359	625	1	sixth	ORDINAL
ftr-359	625	2	congress	ORG
ftr-359	625	3	section 956(b)(2)(a	LAW
ftr-359	625	4	section 956(b)(2)(a	LAW
ftr-359	626	1	2.	CARDINAL
ftr-359	627	1	section 956	LAW
ftr-359	628	1	“united states property	GPE
ftr-359	629	1	congress	ORG
ftr-359	629	2	section 956	LAW
ftr-359	629	3	u.s.	GPE
ftr-359	629	4	section 956	LAW
ftr-359	630	1	u.s.	GPE
ftr-359	630	2	111	CARDINAL
ftr-359	631	1	189-91	CARDINAL
ftr-359	632	1	112	CARDINAL
ftr-359	633	1	190–91	DATE
ftr-359	633	2	113	CARDINAL
ftr-359	635	1	286	CARDINAL
ftr-359	635	2	324	CARDINAL
ftr-359	635	3	335	CARDINAL
ftr-359	635	4	6th	ORDINAL
ftr-359	635	5	2002	DATE
ftr-359	636	1	444	CARDINAL
ftr-359	636	2	florida	GPE
ftr-359	637	1	10:6	CARDINAL
ftr-359	637	2	u.s.	GPE
ftr-359	638	1	one	CARDINAL
ftr-359	640	1	sixth	ORDINAL
ftr-359	640	2	section 956	LAW
ftr-359	641	1	section 956	LAW
ftr-359	643	1	section 7701(o)(2)(a	LAW
ftr-359	645	1	congress	ORG
ftr-359	646	1	section 956	LAW
ftr-359	647	1	one	CARDINAL
ftr-359	649	1	section 368(a)(1)(c).115	LAW
ftr-359	649	2	section 956.	LAW
ftr-359	650	1	114	CARDINAL
ftr-359	651	1	7701(l	ORDINAL
ftr-359	652	1	115	CARDINAL
ftr-359	653	1	2006-85	DATE
ftr-359	653	2	2006-2	DATE
ftr-359	653	3	677	CARDINAL
ftr-359	653	4	2007-48, 2007-1	DATE
ftr-359	653	5	1428	CARDINAL
ftr-359	654	1	2010	DATE
ftr-359	654	2	445	CARDINAL
ftr-359	654	3	u.s.	GPE
ftr-359	655	1	recent years	DATE
ftr-359	656	1	one	CARDINAL
ftr-359	658	1	section 368(a)(1)(d	LAW
ftr-359	658	2	section 356(a)(2	LAW
ftr-359	658	3	section 956	LAW
ftr-359	661	1	section 956	LAW
ftr-359	662	1	the treasury department	ORG
ftr-359	662	2	section 301	LAW
ftr-359	662	3	section 367(b).121	LAW
ftr-359	662	4	section 116	LAW
ftr-359	664	1	1.368-2(l	CARDINAL
ftr-359	664	2	2004-83	DATE
ftr-359	664	3	2004-2	DATE
ftr-359	664	4	157	CARDINAL
ftr-359	665	1	70240	DATE
ftr-359	665	2	1970-1	DATE
ftr-359	666	1	117	CARDINAL
ftr-359	667	1	2008-10, 2008-1	DATE
ftr-359	667	2	277	CARDINAL
ftr-359	668	1	118	CARDINAL
ftr-359	670	1	3	CARDINAL
ftr-359	670	2	153	CARDINAL
ftr-359	670	3	119	CARDINAL
ftr-359	673	1	1.367(b)-14t(b)(1	CARDINAL
ftr-359	674	1	120	CARDINAL
ftr-359	676	1	1.367(b)-14t(b)(3	CARDINAL
ftr-359	677	1	121	CARDINAL
ftr-359	677	2	2008-2	DATE
ftr-359	677	3	867	CARDINAL
ftr-359	679	1	1.367(a)-3(d)(2)(vi)(b	CARDINAL
ftr-359	680	1	446	CARDINAL
ftr-359	680	2	florida	GPE
ftr-359	681	1	10:6 356(a)(2	CARDINAL
ftr-359	682	1	united states123	ORG
ftr-359	685	1	irs	ORG
ftr-359	686	1	1	CARDINAL
ftr-359	688	1	approximately $354 million	MONEY
ftr-359	689	1	122	CARDINAL
ftr-359	690	1	u.s. treasury dep’t	ORG
ftr-359	690	2	fiscal year 2011	DATE
ftr-359	690	3	38	CARDINAL
ftr-359	690	4	feb. 1, 2009	DATE
ftr-359	691	1	123	CARDINAL
ftr-359	691	2	shell petroleum, inc.	ORG
ftr-359	692	1	v. united states	GPE
ftr-359	692	2	2008-02	DATE
ftr-359	693	1	¶ 50,422	CARDINAL
ftr-359	695	1	124	CARDINAL
ftr-359	696	1	2002-21, 2002-1	DATE
ftr-359	696	2	730	CARDINAL
ftr-359	696	3	2001-17, 2001-1	DATE
ftr-359	697	1	730	CARDINAL
ftr-359	697	2	2000-44	DATE
ftr-359	697	3	2000-2	DATE
ftr-359	697	4	255	CARDINAL
ftr-359	698	1	99-59	CARDINAL
ftr-359	698	2	1999-2	DATE
ftr-359	698	3	761	CARDINAL
ftr-359	698	4	2001-45, 2001-	DATE
ftr-359	698	5	129	CARDINAL
ftr-359	699	1	125	CARDINAL
ftr-359	699	2	v. united states	GPE
ftr-359	699	3	454	CARDINAL
ftr-359	699	4	1340	CARDINAL
ftr-359	699	5	fed	ORG
ftr-359	699	6	cir	PERSON
ftr-359	699	7	2007	DATE
ftr-359	699	8	united states	GPE
ftr-359	699	9	330	CARDINAL
ftr-359	699	10	f. supp	PERSON
ftr-359	700	1	2d 122	CARDINAL
ftr-359	700	2	d.	NORP
ftr-359	700	3	2004	DATE
ftr-359	701	1	aff’d	ORG
ftr-359	701	2	150 f. app’x 40	QUANTITY
ftr-359	701	3	2d	DATE
ftr-359	701	4	2005	DATE
ftr-359	701	5	llc v. united states	ORG
ftr-359	701	6	80	CARDINAL
ftr-359	702	1	2007	DATE
ftr-359	702	2	598	CARDINAL
ftr-359	702	3	1372	CARDINAL
ftr-359	703	1	fed	ORG
ftr-359	703	2	cir	ORG
ftr-359	703	3	2010	DATE
ftr-359	705	1	126	CARDINAL
ftr-359	705	2	shell	ORG
ftr-359	705	3	2008-02	DATE
ftr-359	706	1	¶ 50,422	CARDINAL
ftr-359	707	1	447	CARDINAL
ftr-359	708	1	another day	DATE
ftr-359	708	2	one	CARDINAL
ftr-359	709	1	the tax department	ORG
ftr-359	712	1	shell	ORG
ftr-359	713	1	congress	ORG
ftr-359	713	2	section 362(e)(2	LAW
ftr-359	713	3	american	NORP
ftr-359	713	4	2004	DATE
ftr-359	714	1	section 362(e)(2	ORG
ftr-359	714	2	351	CARDINAL
ftr-359	717	1	section 362(e)(2	ORG
ftr-359	717	2	127	CARDINAL
ftr-359	718	1	1231	CARDINAL
ftr-359	719	1	128	CARDINAL
ftr-359	720	1	robert willens	PERSON
ftr-359	720	2	120	CARDINAL
ftr-359	720	3	687	CARDINAL
ftr-359	720	4	aug. 18, 2008	DATE
ftr-359	721	1	448	CARDINAL
ftr-359	721	2	florida	GPE
ftr-359	722	1	10:6	CARDINAL
ftr-359	722	2	2	CARDINAL
ftr-359	725	1	more than $100 million	MONEY
ftr-359	726	1	$350 million	MONEY
ftr-359	726	2	$320 million	MONEY
ftr-359	730	1	section 7701(o)(2	LAW
ftr-359	730	2	one	CARDINAL
ftr-359	734	1	129	CARDINAL
ftr-359	735	1	section 362(e)(2	ORG
ftr-359	736	1	1.1502-80(h	CARDINAL
ftr-359	736	2	2008	DATE
ftr-359	737	1	1.1502-36	CARDINAL
ftr-359	738	1	130	CARDINAL
ftr-359	739	1	2010	DATE
ftr-359	739	2	449	CARDINAL
ftr-359	739	3	section 7701(o)(2	LAW
ftr-359	739	4	almost a decade earlier	DATE
ftr-359	740	1	section 7701(o)(2)(a	LAW
ftr-359	742	1	irs	ORG
ftr-359	743	1	section 7701(o)(5)(d	LAW
ftr-359	744	1	section 7701(o)(5)(d	LAW
ftr-359	744	2	section 7701(o)(2	LAW
ftr-359	748	1	g. son-of-mirror	PERSON
ftr-359	749	1	1	CARDINAL
ftr-359	749	2	1986	DATE
ftr-359	749	3	one	CARDINAL
ftr-359	750	1	131	CARDINAL
ftr-359	750	2	bankman	ORG
ftr-359	750	3	57	CARDINAL
ftr-359	750	4	26	CARDINAL
ftr-359	751	1	132	CARDINAL
ftr-359	752	1	boris i. bittker & james s. eustice	ORG
ftr-359	752	2	¶ 8.20	CARDINAL
ftr-359	752	3	7th	ORDINAL
ftr-359	752	4	2002	DATE
ftr-359	753	1	450	CARDINAL
ftr-359	753	2	florida	GPE
ftr-359	753	3	10:6	CARDINAL
ftr-359	756	1	87	CARDINAL
ftr-359	756	2	87-14	DATE
ftr-359	757	1	one	CARDINAL
ftr-359	757	2	133	CARDINAL
ftr-359	758	1	eric m. zolt	PERSON
ftr-359	758	2	65	CARDINAL
ftr-359	758	3	819	CARDINAL
ftr-359	758	4	1987	DATE
ftr-359	759	1	134	CARDINAL
ftr-359	759	2	1987-1	DATE
ftr-359	759	3	445	CARDINAL
ftr-359	759	4	135	CARDINAL
ftr-359	760	1	sept. 19, 1991	DATE
ftr-359	760	2	irs	ORG
ftr-359	760	3	treasury	ORG
ftr-359	761	1	1.1502-20	CARDINAL
ftr-359	762	1	8364	DATE
ftr-359	762	2	1991-2	DATE
ftr-359	763	1	july 6, 2001	DATE
ftr-359	763	2	rite aid corp.	ORG
ftr-359	763	3	v. united states	GPE
ftr-359	763	4	255	CARDINAL
ftr-359	763	5	1357	CARDINAL
ftr-359	763	6	fed	ORG
ftr-359	763	7	cir. 2001	ORG
ftr-359	764	1	reg	CARDINAL
ftr-359	765	1	1.1502-20	CARDINAL
ftr-359	765	2	irs	ORG
ftr-359	766	1	2002-11, 2002-1	DATE
ftr-359	766	2	526	CARDINAL
ftr-359	767	1	irs	ORG
ftr-359	767	2	treasury	ORG
ftr-359	767	3	two	CARDINAL
ftr-359	768	1	first	ORDINAL
ftr-359	770	1	1.337(d)-2	CARDINAL
ftr-359	770	2	mar. 12, 2002	DATE
ftr-359	771	1	2002-1	DATE
ftr-359	771	2	668	CARDINAL
ftr-359	772	1	second	ORDINAL
ftr-359	774	1	1.1502-35	CARDINAL
ftr-359	774	2	mar. 14, 2003	DATE
ftr-359	775	1	2003-1	DATE
ftr-359	776	1	645	CARDINAL
ftr-359	777	1	t.d	PERSON
ftr-359	777	2	9048	CARDINAL
ftr-359	779	1	1.1502-21	CARDINAL
ftr-359	781	1	1.1502-32	CARDINAL
ftr-359	781	2	mar. 3, 2005	DATE
ftr-359	782	1	1.337(d)-2	CARDINAL
ftr-359	783	1	9187,	DATE
ftr-359	783	2	2005-1	DATE
ftr-359	783	3	778	CARDINAL
ftr-359	784	1	sept. 17, 2008	DATE
ftr-359	784	2	irs	ORG
ftr-359	784	3	treasury department	ORG
ftr-359	784	4	reg	CARDINAL
ftr-359	785	1	1.1502-36	DATE
ftr-359	786	1	9424	DATE
ftr-359	786	2	2008-2	DATE
ftr-359	786	3	1012	CARDINAL
ftr-359	787	1	david friedel	PERSON
ftr-359	787	2	2010	DATE
ftr-359	787	3	451	CARDINAL
ftr-359	787	4	treasury	ORG
ftr-359	787	5	1.1502-36	DATE
ftr-359	788	1	2	CARDINAL
ftr-359	789	1	congress	ORG
ftr-359	793	1	irs	ORG
ftr-359	794	1	almost twenty years	DATE
ftr-359	797	1	35	CARDINAL
ftr-359	797	2	j. corp.	ORG
ftr-359	797	3	33 (2008	DATE
ftr-359	798	1	136	CARDINAL
ftr-359	800	1	3	CARDINAL
ftr-359	800	2	152–53	DATE
ftr-359	801	1	452	CARDINAL
ftr-359	801	2	florida	GPE
ftr-359	801	3	10:6 iii	QUANTITY
ftr-359	811	1	section 7701(o)(5)(a	LAW
ftr-359	815	1	section 956 or the contours of	LAW
ftr-359	815	2	2010	DATE
ftr-359	815	3	453	CARDINAL
ftr-359	822	1	454	CARDINAL
ftr-359	822	2	florida	GPE
ftr-359	823	1	10:6	CARDINAL
ftr-359	823	2	4872	CARDINAL
ftr-359	824	1	2010	DATE
ftr-359	825	1	sec	ORG
ftr-359	827	1	section 7701	LAW
ftr-359	827	2	1986	DATE
ftr-359	827	3	1	CARDINAL
ftr-359	828	1	2	CARDINAL
ftr-359	828	2	1	CARDINAL
ftr-359	831	1	3	CARDINAL
ftr-359	831	2	1	CARDINAL
ftr-359	832	1	4	CARDINAL
ftr-359	833	1	5	CARDINAL
ftr-359	833	2	2010	DATE
ftr-359	833	3	455	CARDINAL
ftr-359	834	1	1	CARDINAL
ftr-359	837	1	1	CARDINAL
ftr-359	837	2	section 6662	LAW
ftr-359	837	3	5	CARDINAL
ftr-359	837	4	6	CARDINAL
ftr-359	838	1	2	CARDINAL
ftr-359	838	2	1	CARDINAL
ftr-359	838	3	one	CARDINAL
ftr-359	838	4	40%	PERCENT
ftr-359	838	5	20%	PERCENT
ftr-359	839	1	2	CARDINAL
ftr-359	840	1	3	CARDINAL
ftr-359	840	2	the earlier of the date	DATE
ftr-359	840	3	first	ORDINAL
ftr-359	841	1	456	CARDINAL
ftr-359	841	2	florida	GPE
ftr-359	841	3	10:6	CARDINAL
ftr-359	841	4	3	CARDINAL
ftr-359	841	5	section 6662a(e)(2	LAW
ftr-359	841	6	section 6662	LAW
ftr-359	842	1	1	CARDINAL
ftr-359	842	2	section 6664	LAW
ftr-359	842	3	2	CARDINAL
ftr-359	842	4	3	CARDINAL
ftr-359	842	5	3	CARDINAL
ftr-359	842	6	4	CARDINAL
ftr-359	842	7	2	CARDINAL
ftr-359	842	8	4)(a	CARDINAL
ftr-359	842	9	3	CARDINAL
ftr-359	842	10	1	CARDINAL
ftr-359	842	11	2	CARDINAL
ftr-359	842	12	1	CARDINAL
ftr-359	842	13	one	CARDINAL
ftr-359	842	14	section 6662(b)(6	LAW
ftr-359	843	1	2	CARDINAL
ftr-359	843	2	section 6664	LAW
ftr-359	843	3	2	CARDINAL
ftr-359	843	4	3	CARDINAL
ftr-359	843	5	3	CARDINAL
ftr-359	843	6	4	CARDINAL
ftr-359	843	7	2)(c	CARDINAL
ftr-359	843	8	4	CARDINAL
ftr-359	843	9	3)(c	CARDINAL
ftr-359	843	10	1	CARDINAL
ftr-359	843	11	2	CARDINAL
ftr-359	843	12	1	CARDINAL
ftr-359	843	13	one	CARDINAL
ftr-359	843	14	section 6662(b)(6	LAW
ftr-359	844	1	6676	DATE
ftr-359	844	2	section 6662(b)(6	LAW
ftr-359	845	1	1	CARDINAL
ftr-359	846	1	2010	DATE
ftr-359	846	2	457	CARDINAL
ftr-359	846	3	2	CARDINAL
ftr-359	847	1	3	CARDINAL
ftr-359	848	1	4	CARDINAL