id	sid	eid	entity	type
ftr-365	1	1	florida	GPE
ftr-365	1	2	1	CARDINAL
ftr-365	1	3	florida	GPE
ftr-365	1	4	9 2008	DATE
ftr-365	1	5	1	CARDINAL
ftr-365	1	6	yoram keinan * i. introduction ..........................................................................................	PERSON
ftr-365	1	7	3 ii	CARDINAL
ftr-365	1	8	10	CARDINAL
ftr-365	1	9	10	CARDINAL
ftr-365	1	10	12	CARDINAL
ftr-365	1	11	14	CARDINAL
ftr-365	1	12	17 e.	QUANTITY
ftr-365	1	13	18	CARDINAL
ftr-365	1	14	19	CARDINAL
ftr-365	1	15	20 iii	QUANTITY
ftr-365	2	1	22	CARDINAL
ftr-365	2	2	22	CARDINAL
ftr-365	3	1	24 1	DATE
ftr-365	5	1	24 2	CARDINAL
ftr-365	6	1	25 3	DATE
ftr-365	6	2	27 4	DATE
ftr-365	7	1	29 5	DATE
ftr-365	8	1	29 6	DATE
ftr-365	9	1	eu	ORG
ftr-365	9	2	36 7	DATE
ftr-365	10	1	37	CARDINAL
ftr-365	10	2	yoram keinan	PERSON
ftr-365	10	3	the university of michigan law school	ORG
ftr-365	10	4	georgetown law center	ORG
ftr-365	11	1	greenberg traurig llp	PERSON
ftr-365	11	2	new york	GPE
ftr-365	12	1	greenberg traurig	PERSON
ftr-365	12	2	united states	GPE
ftr-365	12	3	the united states	GPE
ftr-365	13	1	greenberg traurig	PERSON
ftr-365	13	2	keinan	PERSON
ftr-365	13	3	ernst & young’s	ORG
ftr-365	13	4	national tax department	ORG
ftr-365	13	5	washington	GPE
ftr-365	13	6	d.c.	GPE
ftr-365	13	7	ernst & young’s tax department	ORG
ftr-365	13	8	israel	GPE
ftr-365	16	1	harvard	ORG
ftr-365	18	1	university of michigan	ORG
ftr-365	19	1	2	CARDINAL
ftr-365	19	2	florida	GPE
ftr-365	19	3	9:1	CARDINAL
ftr-365	20	1	37 1	DATE
ftr-365	20	2	37 2	DATE
ftr-365	21	1	41 3	CARDINAL
ftr-365	22	1	43 4	DATE
ftr-365	22	2	51	CARDINAL
ftr-365	22	3	d.	NORP
ftr-365	23	1	53	CARDINAL
ftr-365	23	2	e. credit default	ORG
ftr-365	24	1	56	CARDINAL
ftr-365	24	2	58	CARDINAL
ftr-365	25	1	58	CARDINAL
ftr-365	25	2	oecd	ORG
ftr-365	26	1	58 1	CARDINAL
ftr-365	26	2	58 2	CARDINAL
ftr-365	26	3	61 3	CARDINAL
ftr-365	26	4	61 4	CARDINAL
ftr-365	27	1	oecd	ORG
ftr-365	27	2	2000	DATE
ftr-365	28	1	63	CARDINAL
ftr-365	29	1	65	CARDINAL
ftr-365	30	1	66 2008	DATE
ftr-365	30	2	3	CARDINAL
ftr-365	30	3	i.	PERSON
ftr-365	31	1	1	CARDINAL
ftr-365	32	1	2	CARDINAL
ftr-365	32	2	3	CARDINAL
ftr-365	32	3	1923	DATE
ftr-365	32	4	four	CARDINAL
ftr-365	32	5	today	DATE
ftr-365	33	1	4	CARDINAL
ftr-365	34	1	1923	DATE
ftr-365	34	2	two	CARDINAL
ftr-365	34	3	1	CARDINAL
ftr-365	35	1	1998	DATE
ftr-365	36	1	oecd	ORG
ftr-365	36	2	1998	DATE
ftr-365	40	1	2	CARDINAL
ftr-365	41	1	3	CARDINAL
ftr-365	41	2	reuven s. avi-yonah	PERSON
ftr-365	41	3	113	CARDINAL
ftr-365	42	1	l. rev	PERSON
ftr-365	42	2	1573	DATE
ftr-365	42	3	1575-76 (	PERCENT
ftr-365	42	4	chris edwards & veronique de rugy	ORG
ftr-365	42	5	21st-century	DATE
ftr-365	42	6	27	CARDINAL
ftr-365	42	7	int’l 63	PRODUCT
ftr-365	42	8	66-67	CARDINAL
ftr-365	42	9	recent decades	DATE
ftr-365	44	1	past decades	DATE
ftr-365	44	2	today	DATE
ftr-365	46	1	4.	CARDINAL
ftr-365	46	2	josiah	PERSON
ftr-365	49	1	73.f.19	TIME
ftr-365	49	2	40	DATE
ftr-365	49	3	1923	DATE
ftr-365	50	1	1923	DATE
ftr-365	51	1	hugh ault	PERSON
ftr-365	52	1	hugh j. ault	PERSON
ftr-365	52	2	47	CARDINAL
ftr-365	52	3	565	CARDINAL
ftr-365	52	4	1992	DATE
ftr-365	53	1	4	CARDINAL
ftr-365	53	2	florida	GPE
ftr-365	54	1	9:1	CARDINAL
ftr-365	55	1	5	CARDINAL
ftr-365	56	1	6	CARDINAL
ftr-365	57	1	7 over the years	DATE
ftr-365	57	2	today	DATE
ftr-365	58	1	8	CARDINAL
ftr-365	58	2	reuven avi yonah	PERSON
ftr-365	59	1	9	CARDINAL
ftr-365	60	1	10	CARDINAL
ftr-365	60	2	11	CARDINAL
ftr-365	61	1	one	CARDINAL
ftr-365	62	1	12 5	DATE
ftr-365	63	1	jeffrey m. colon	PERSON
ftr-365	63	2	u.s.	GPE
ftr-365	63	3	1999	DATE
ftr-365	64	1	l. rev	PERSON
ftr-365	64	2	775	CARDINAL
ftr-365	64	3	1999	DATE
ftr-365	65	1	6	CARDINAL
ftr-365	65	2	gregory	PERSON
ftr-365	65	3	u.s.	GPE
ftr-365	65	4	95	CARDINAL
ftr-365	65	5	189-8	CARDINAL
ftr-365	65	6	85b cahiers de droit fiscal international 615	MONEY
ftr-365	65	7	1995	DATE
ftr-365	65	8	49th	ORDINAL
ftr-365	65	9	the international fiscal association	ORG
ftr-365	65	10	september 17-21, 1995	DATE
ftr-365	66	1	d.	NORP
ftr-365	66	2	reuven s. avi-yonah	PERSON
ftr-365	66	3	74 tex	QUANTITY
ftr-365	66	4	l. rev	PERSON
ftr-365	66	5	1301 (1996	DATE
ftr-365	67	1	8	CARDINAL
ftr-365	67	2	1996	DATE
ftr-365	67	3	7	CARDINAL
ftr-365	67	4	1303-05	CARDINAL
ftr-365	68	1	9	CARDINAL
ftr-365	69	1	1303	DATE
ftr-365	70	1	10	CARDINAL
ftr-365	71	1	2000	DATE
ftr-365	71	2	3	CARDINAL
ftr-365	71	3	1639-48	DATE
ftr-365	71	4	two	CARDINAL
ftr-365	71	5	victor thuronyi	PERSON
ftr-365	71	6	24	CARDINAL
ftr-365	71	7	int’l 261	PRODUCT
ftr-365	71	8	2001	DATE
ftr-365	72	1	11	CARDINAL
ftr-365	73	1	d.	NORP
ftr-365	73	2	yaron z. reich	PERSON
ftr-365	73	3	98	CARDINAL
ftr-365	73	4	today	DATE
ftr-365	73	5	114	CARDINAL
ftr-365	73	6	jun. 15, 1998	DATE
ftr-365	73	7	one	CARDINAL
ftr-365	75	1	12	CARDINAL
ftr-365	76	1	edwards & de rugy	ORG
ftr-365	76	2	3	CARDINAL
ftr-365	76	3	67	DATE
ftr-365	78	1	5	CARDINAL
ftr-365	79	1	13	CARDINAL
ftr-365	80	1	14	CARDINAL
ftr-365	81	1	15	CARDINAL
ftr-365	83	1	16	CARDINAL
ftr-365	84	1	17	CARDINAL
ftr-365	85	1	18	CARDINAL
ftr-365	85	2	1923	DATE
ftr-365	86	1	19	CARDINAL
ftr-365	86	2	1	CARDINAL
ftr-365	86	3	13	CARDINAL
ftr-365	87	1	2000	DATE
ftr-365	87	2	3	CARDINAL
ftr-365	87	3	1639-48	DATE
ftr-365	88	1	supra	PERSON
ftr-365	88	2	10	CARDINAL
ftr-365	88	3	261	CARDINAL
ftr-365	88	4	14	CARDINAL
ftr-365	89	1	2000	DATE
ftr-365	89	2	3	CARDINAL
ftr-365	89	3	1640-41	CARDINAL
ftr-365	90	1	15	CARDINAL
ftr-365	92	1	1641-48	DATE
ftr-365	93	1	17	CARDINAL
ftr-365	93	2	2000	DATE
ftr-365	93	3	3	CARDINAL
ftr-365	93	4	1605	DATE
ftr-365	96	1	assaf razin & efraim sadka	ORG
ftr-365	96	2	37	CARDINAL
ftr-365	97	1	69	CARDINAL
ftr-365	97	2	69	CARDINAL
ftr-365	97	3	1991	DATE
ftr-365	98	1	18	CARDINAL
ftr-365	99	1	1582	DATE
ftr-365	100	1	19	CARDINAL
ftr-365	100	2	ault	ORG
ftr-365	100	3	4	CARDINAL
ftr-365	100	4	568	CARDINAL
ftr-365	100	5	1923	DATE
ftr-365	102	1	6	CARDINAL
ftr-365	102	2	florida	GPE
ftr-365	102	3	9:1	CARDINAL
ftr-365	105	1	20	CARDINAL
ftr-365	105	2	the last eighty years	DATE
ftr-365	105	3	the united states	GPE
ftr-365	105	4	u.s.	GPE
ftr-365	105	5	u.s.	GPE
ftr-365	105	6	u.s.	GPE
ftr-365	106	1	u.s.	GPE
ftr-365	107	1	21	CARDINAL
ftr-365	107	2	the united states	GPE
ftr-365	108	1	22	CARDINAL
ftr-365	109	1	three	CARDINAL
ftr-365	109	2	one	CARDINAL
ftr-365	109	3	the united states	GPE
ftr-365	109	4	1984	DATE
ftr-365	110	1	23	CARDINAL
ftr-365	110	2	the united states	GPE
ftr-365	110	3	24	CARDINAL
ftr-365	110	4	oid	ORG
ftr-365	110	5	183 days	DATE
ftr-365	110	6	25	DATE
ftr-365	110	7	20	CARDINAL
ftr-365	111	1	1	CARDINAL
ftr-365	112	1	21	CARDINAL
ftr-365	113	1	5	CARDINAL
ftr-365	113	2	784	CARDINAL
ftr-365	114	1	22	CARDINAL
ftr-365	115	1	785	CARDINAL
ftr-365	116	1	23	CARDINAL
ftr-365	118	1	24	CARDINAL
ftr-365	118	2	irc §§ 871(i	ORG
ftr-365	118	3	881(d	CARDINAL
ftr-365	119	1	25	CARDINAL
ftr-365	121	1	7	CARDINAL
ftr-365	122	1	26	CARDINAL
ftr-365	122	2	the united states	GPE
ftr-365	122	3	zero	CARDINAL
ftr-365	123	1	27	CARDINAL
ftr-365	123	2	the united states	GPE
ftr-365	124	1	28	CARDINAL
ftr-365	125	1	29	CARDINAL
ftr-365	126	1	the united states	GPE
ftr-365	126	2	the united states	GPE
ftr-365	127	1	30	CARDINAL
ftr-365	128	1	the united states	GPE
ftr-365	130	1	31 26	DATE
ftr-365	132	1	27	CARDINAL
ftr-365	133	1	1	CARDINAL
ftr-365	134	1	2000	DATE
ftr-365	134	2	3	CARDINAL
ftr-365	134	3	1581	DATE
ftr-365	134	4	the united states	GPE
ftr-365	135	1	the united states	GPE
ftr-365	136	1	28	CARDINAL
ftr-365	136	2	1996	DATE
ftr-365	136	3	7	CARDINAL
ftr-365	136	4	1315	DATE
ftr-365	136	5	edwards & derugy	ORG
ftr-365	136	6	3	CARDINAL
ftr-365	136	7	86	CARDINAL
ftr-365	136	8	29	CARDINAL
ftr-365	137	1	edwards & de rugy	ORG
ftr-365	137	2	3	CARDINAL
ftr-365	137	3	86	DATE
ftr-365	138	1	u.s.	GPE
ftr-365	138	2	non-u.s	GPE
ftr-365	138	3	u.s.	GPE
ftr-365	138	4	u.s.	GPE
ftr-365	139	1	30	CARDINAL
ftr-365	140	1	reich	PERSON
ftr-365	140	2	11	CARDINAL
ftr-365	140	3	the united states	GPE
ftr-365	140	4	peter r. merrill	PERSON
ftr-365	140	5	zero	CARDINAL
ftr-365	140	6	90	CARDINAL
ftr-365	140	7	zero	CARDINAL
ftr-365	142	1	31	CARDINAL
ftr-365	144	1	8	CARDINAL
ftr-365	144	2	florida	GPE
ftr-365	146	1	9:1	CARDINAL
ftr-365	147	1	32	CARDINAL
ftr-365	147	2	33	CARDINAL
ftr-365	149	1	34	CARDINAL
ftr-365	150	1	35	CARDINAL
ftr-365	152	1	36	CARDINAL
ftr-365	153	1	37	CARDINAL
ftr-365	153	2	32	CARDINAL
ftr-365	154	1	h. david rosenbloom	PERSON
ftr-365	154	2	50	CARDINAL
ftr-365	154	3	miami l. rev	PERSON
ftr-365	155	1	597	CARDINAL
ftr-365	155	2	1996	DATE
ftr-365	156	1	yoram keinan	PERSON
ftr-365	156	2	united states	GPE
ftr-365	156	3	one	CARDINAL
ftr-365	156	4	61(1	CARDINAL
ftr-365	156	5	81	CARDINAL
ftr-365	156	6	143	CARDINAL
ftr-365	156	7	155	CARDINAL
ftr-365	156	8	the united states	GPE
ftr-365	157	1	33	CARDINAL
ftr-365	158	1	597-98	CARDINAL
ftr-365	161	1	first	ORDINAL
ftr-365	162	1	first	ORDINAL
ftr-365	162	2	second	ORDINAL
ftr-365	164	1	first	ORDINAL
ftr-365	166	1	keinan	GPE
ftr-365	166	2	2007	DATE
ftr-365	166	3	32	CARDINAL
ftr-365	166	4	87-8.	DATE
ftr-365	168	1	5	CARDINAL
ftr-365	168	2	777	CARDINAL
ftr-365	170	1	35	CARDINAL
ftr-365	170	2	49th ifa cong.	ORG
ftr-365	172	1	1995	DATE
ftr-365	173	1	ifa	ORG
ftr-365	173	2	1995	DATE
ftr-365	174	1	supra	PERSON
ftr-365	174	2	10	CARDINAL
ftr-365	174	3	264	CARDINAL
ftr-365	175	1	36	CARDINAL
ftr-365	179	1	1.863-7(b	QUANTITY
ftr-365	179	2	the united states	GPE
ftr-365	180	1	canada	GPE
ftr-365	180	2	the united kingdom	GPE
ftr-365	180	3	2008	DATE
ftr-365	180	4	9	CARDINAL
ftr-365	181	1	38	CARDINAL
ftr-365	181	2	u.s.	GPE
ftr-365	182	1	39	CARDINAL
ftr-365	184	1	40	CARDINAL
ftr-365	187	1	today	DATE
ftr-365	188	1	41	CARDINAL
ftr-365	189	1	chapter iii(d	PRODUCT
ftr-365	192	1	the united states	GPE
ftr-365	192	2	u.s.	GPE
ftr-365	193	1	42	CARDINAL
ftr-365	193	2	32	CARDINAL
ftr-365	193	3	603	CARDINAL
ftr-365	194	1	38	CARDINAL
ftr-365	195	1	reich	PERSON
ftr-365	195	2	11	CARDINAL
ftr-365	196	1	39	CARDINAL
ftr-365	197	1	reuven s. avi-yonah	PERSON
ftr-365	197	2	linda z. swartz	PERSON
ftr-365	197	3	u.s.	GPE
ftr-365	197	4	97	CARDINAL
ftr-365	197	5	today	DATE
ftr-365	197	6	64-91	CARDINAL
ftr-365	197	7	the united states	GPE
ftr-365	197	8	the united states	GPE
ftr-365	197	9	u.s.	GPE
ftr-365	198	1	40	CARDINAL
ftr-365	201	1	6	CARDINAL
ftr-365	201	2	supra	PERSON
ftr-365	201	3	10	CARDINAL
ftr-365	202	1	42	CARDINAL
ftr-365	203	1	irc §§ 864(b)(2)(a	ORG
ftr-365	204	1	linda carlisle	PERSON
ftr-365	205	1	10	CARDINAL
ftr-365	205	2	florida	GPE
ftr-365	206	1	9:1	CARDINAL
ftr-365	207	1	three	CARDINAL
ftr-365	207	2	oecd	ORG
ftr-365	207	3	1998	DATE
ftr-365	213	1	44	CARDINAL
ftr-365	213	2	one	CARDINAL
ftr-365	213	3	two	CARDINAL
ftr-365	214	1	graetz	PERSON
ftr-365	214	2	1997	DATE
ftr-365	214	3	the last seven decades	DATE
ftr-365	214	4	thomas sewall adams	PERSON
ftr-365	214	5	treasury	ORG
ftr-365	214	6	congress	ORG
ftr-365	214	7	16	CARDINAL
ftr-365	215	1	178	CARDINAL
ftr-365	215	2	1999	DATE
ftr-365	215	3	1936	DATE
ftr-365	215	4	u.s.	GPE
ftr-365	215	5	u.s.	GPE
ftr-365	215	6	u.s.	GPE
ftr-365	216	1	43	CARDINAL
ftr-365	217	1	oecd	ORG
ftr-365	217	2	1998	DATE
ftr-365	217	3	1	CARDINAL
ftr-365	217	4	44	DATE
ftr-365	218	1	1923	DATE
ftr-365	218	2	4	CARDINAL
ftr-365	218	3	25	CARDINAL
ftr-365	218	4	two	CARDINAL
ftr-365	219	1	5	CARDINAL
ftr-365	220	1	11	CARDINAL
ftr-365	221	1	one	CARDINAL
ftr-365	223	1	45	CARDINAL
ftr-365	223	2	1923	DATE
ftr-365	223	3	four	CARDINAL
ftr-365	223	4	1	CARDINAL
ftr-365	223	5	2	CARDINAL
ftr-365	223	6	3	CARDINAL
ftr-365	223	7	4	CARDINAL
ftr-365	224	1	46	CARDINAL
ftr-365	225	1	1923	DATE
ftr-365	225	2	four	CARDINAL
ftr-365	225	3	today	DATE
ftr-365	226	1	47	CARDINAL
ftr-365	226	2	1923	DATE
ftr-365	227	1	48	CARDINAL
ftr-365	231	1	1923	DATE
ftr-365	231	2	first	ORDINAL
ftr-365	232	1	50 45	CARDINAL
ftr-365	233	1	michael j. graetz &	PERSON
ftr-365	233	2	michael m. o’hear	PERSON
ftr-365	233	3	u.s.	GPE
ftr-365	233	4	46	CARDINAL
ftr-365	233	5	duke l.j	PERSON
ftr-365	233	6	1021	CARDINAL
ftr-365	233	7	1033	CARDINAL
ftr-365	233	8	1997	DATE
ftr-365	234	1	46	DATE
ftr-365	235	1	1923	DATE
ftr-365	235	2	4	CARDINAL
ftr-365	235	3	25	CARDINAL
ftr-365	236	1	47	DATE
ftr-365	237	1	1996	DATE
ftr-365	237	2	7	CARDINAL
ftr-365	237	3	10	CARDINAL
ftr-365	238	1	48	DATE
ftr-365	239	1	1923	DATE
ftr-365	239	2	4	CARDINAL
ftr-365	239	3	40-42	CARDINAL
ftr-365	239	4	49	DATE
ftr-365	240	1	two	CARDINAL
ftr-365	240	2	two	CARDINAL
ftr-365	240	3	two	CARDINAL
ftr-365	241	1	more than one	CARDINAL
ftr-365	242	1	50	CARDINAL
ftr-365	243	1	1923	DATE
ftr-365	243	2	4	CARDINAL
ftr-365	243	3	40	DATE
ftr-365	243	4	12	CARDINAL
ftr-365	243	5	florida	GPE
ftr-365	244	1	9:1	CARDINAL
ftr-365	245	1	1923	DATE
ftr-365	246	1	51	CARDINAL
ftr-365	247	1	52	CARDINAL
ftr-365	249	1	53	CARDINAL
ftr-365	249	2	the united states	GPE
ftr-365	249	3	japan	GPE
ftr-365	249	4	the united kingdom	GPE
ftr-365	250	1	54	CARDINAL
ftr-365	251	1	55	CARDINAL
ftr-365	251	2	germany	GPE
ftr-365	251	3	france	GPE
ftr-365	251	4	netherlands	GPE
ftr-365	252	1	56	CARDINAL
ftr-365	252	2	two	CARDINAL
ftr-365	252	3	57	CARDINAL
ftr-365	253	1	58	CARDINAL
ftr-365	256	1	51	CARDINAL
ftr-365	257	1	40-2	CARDINAL
ftr-365	257	2	52	CARDINAL
ftr-365	258	1	d.	NORP
ftr-365	258	2	1996	DATE
ftr-365	258	3	7	CARDINAL
ftr-365	258	4	53	CARDINAL
ftr-365	259	1	daniel j. frisch	PERSON
ftr-365	259	2	47	CARDINAL
ftr-365	259	3	581	CARDINAL
ftr-365	259	4	30, 1990	DATE
ftr-365	259	5	5	CARDINAL
ftr-365	259	6	supra	PERSON
ftr-365	259	7	32	CARDINAL
ftr-365	259	8	605-06	CARDINAL
ftr-365	260	1	54	DATE
ftr-365	261	1	32	CARDINAL
ftr-365	261	2	605-06	CARDINAL
ftr-365	262	1	55	CARDINAL
ftr-365	263	1	edwards & de rugy	ORG
ftr-365	263	2	3	CARDINAL
ftr-365	263	3	83	DATE
ftr-365	263	4	56	CARDINAL
ftr-365	264	1	10-2	CARDINAL
ftr-365	264	2	french	NORP
ftr-365	265	1	france	GPE
ftr-365	265	2	french	NORP
ftr-365	266	1	d.	NORP
ftr-365	266	2	53	CARDINAL
ftr-365	266	3	584	CARDINAL
ftr-365	267	1	83	DATE
ftr-365	268	1	58	CARDINAL
ftr-365	269	1	the united states	GPE
ftr-365	269	2	u.s.	GPE
ftr-365	269	3	u.s.	GPE
ftr-365	270	1	u.s.	GPE
ftr-365	270	2	100%	PERCENT
ftr-365	270	3	u.s.	GPE
ftr-365	270	4	u.s.	GPE
ftr-365	270	5	u.s.	GPE
ftr-365	271	1	u.s.	GPE
ftr-365	274	1	2008	DATE
ftr-365	275	1	13	CARDINAL
ftr-365	277	1	59	CARDINAL
ftr-365	278	1	60	CARDINAL
ftr-365	279	1	61	CARDINAL
ftr-365	280	1	62	CARDINAL
ftr-365	280	2	the united states	GPE
ftr-365	281	1	63	CARDINAL
ftr-365	281	2	section 61	LAW
ftr-365	282	1	u.s.	GPE
ftr-365	282	2	one	CARDINAL
ftr-365	282	3	two	CARDINAL
ftr-365	282	4	u.s.	GPE
ftr-365	282	5	u.s.	GPE
ftr-365	282	6	u.s.	GPE
ftr-365	282	7	u.s.	GPE
ftr-365	283	1	two	CARDINAL
ftr-365	283	2	u.s.	GPE
ftr-365	284	1	u.s.	GPE
ftr-365	284	2	u.s.	GPE
ftr-365	285	1	michael j. graetz	PERSON
ftr-365	285	2	david r. tillinghast	PERSON
ftr-365	285	3	54	CARDINAL
ftr-365	285	4	261	CARDINAL
ftr-365	285	5	298	CARDINAL
ftr-365	285	6	2001	DATE
ftr-365	286	1	5	CARDINAL
ftr-365	286	2	781	CARDINAL
ftr-365	287	1	60	CARDINAL
ftr-365	288	1	53	CARDINAL
ftr-365	288	2	584-5	CARDINAL
ftr-365	288	3	61	CARDINAL
ftr-365	289	1	merrill et	ORG
ftr-365	290	1	al.	PERSON
ftr-365	290	2	supra	PERSON
ftr-365	290	3	30	CARDINAL
ftr-365	290	4	1389	CARDINAL
ftr-365	291	1	u.s.	GPE
ftr-365	292	1	62	CARDINAL
ftr-365	293	1	2000	DATE
ftr-365	293	2	3	CARDINAL
ftr-365	293	3	1610	CARDINAL
ftr-365	294	1	63	CARDINAL
ftr-365	295	1	6	CARDINAL
ftr-365	295	2	u.s.	GPE
ftr-365	295	3	14	CARDINAL
ftr-365	295	4	florida	GPE
ftr-365	296	1	9:1	CARDINAL
ftr-365	297	1	section 2(d	LAW
ftr-365	297	2	1	CARDINAL
ftr-365	297	3	55	CARDINAL
ftr-365	297	4	section 871 or	LAW
ftr-365	297	5	877	CARDINAL
ftr-365	298	1	64	CARDINAL
ftr-365	298	2	the united states	GPE
ftr-365	298	3	section 2(d	LAW
ftr-365	298	4	section 11(d	LAW
ftr-365	298	5	u.s.	GPE
ftr-365	298	6	871	CARDINAL
ftr-365	298	7	877	CARDINAL
ftr-365	298	8	section 882	LAW
ftr-365	299	1	65	CARDINAL
ftr-365	300	1	u.s.	GPE
ftr-365	300	2	u.s.	GPE
ftr-365	301	1	66	CARDINAL
ftr-365	301	2	the united states	GPE
ftr-365	302	1	67	CARDINAL
ftr-365	302	2	three	CARDINAL
ftr-365	303	1	68	CARDINAL
ftr-365	304	1	u.s.	GPE
ftr-365	304	2	the united states	GPE
ftr-365	305	1	u.s.	GPE
ftr-365	305	2	40-99	CARDINAL
ftr-365	305	3	jun. 28, 1999	DATE
ftr-365	305	4	1999	DATE
ftr-365	305	5	124	CARDINAL
ftr-365	306	1	the united states	GPE
ftr-365	307	1	864(c)(4	CARDINAL
ftr-365	308	1	65	CARDINAL
ftr-365	309	1	u.s.	GPE
ftr-365	310	1	pinchot	PERSON
ftr-365	311	1	113	CARDINAL
ftr-365	311	2	718	CARDINAL
ftr-365	311	3	719	CARDINAL
ftr-365	311	4	2d	DATE
ftr-365	311	5	1940	DATE
ftr-365	312	1	u.s.	GPE
ftr-365	316	1	1.864-3	CARDINAL
ftr-365	318	1	873	CARDINAL
ftr-365	319	1	66	CARDINAL
ftr-365	321	1	67	CARDINAL
ftr-365	322	1	reich	PERSON
ftr-365	323	1	11	CARDINAL
ftr-365	323	2	two	CARDINAL
ftr-365	326	1	68	CARDINAL
ftr-365	326	2	1996	DATE
ftr-365	326	3	7	CARDINAL
ftr-365	326	4	1306-07	DATE
ftr-365	327	1	15	CARDINAL
ftr-365	328	1	69	CARDINAL
ftr-365	329	1	70	CARDINAL
ftr-365	329	2	oid	ORG
ftr-365	330	1	71	CARDINAL
ftr-365	332	1	72	CARDINAL
ftr-365	334	1	73	CARDINAL
ftr-365	334	2	1923	DATE
ftr-365	335	1	74	CARDINAL
ftr-365	335	2	1923	DATE
ftr-365	335	3	first	ORDINAL
ftr-365	335	4	first	ORDINAL
ftr-365	336	1	75	CARDINAL
ftr-365	336	2	the united states	GPE
ftr-365	337	1	76	CARDINAL
ftr-365	337	2	1441	CARDINAL
ftr-365	337	3	1442	DATE
ftr-365	337	4	u.s.	GPE
ftr-365	337	5	annual	DATE
ftr-365	337	6	united states	GPE
ftr-365	337	7	united states	GPE
ftr-365	338	1	77	CARDINAL
ftr-365	338	2	three	CARDINAL
ftr-365	338	3	30%	PERCENT
ftr-365	339	1	78	CARDINAL
ftr-365	339	2	congress	ORG
ftr-365	339	3	treasury	ORG
ftr-365	339	4	the 69	DATE
ftr-365	340	1	1309-10	DATE
ftr-365	340	2	70	DATE
ftr-365	343	1	d.	NORP
ftr-365	343	2	reich	PERSON
ftr-365	343	3	supra	PERSON
ftr-365	343	4	11	CARDINAL
ftr-365	344	1	72	DATE
ftr-365	346	1	1996	DATE
ftr-365	346	2	7	CARDINAL
ftr-365	346	3	1306	DATE
ftr-365	346	4	reich	PERSON
ftr-365	346	5	supra	PERSON
ftr-365	346	6	11	CARDINAL
ftr-365	347	1	74	CARDINAL
ftr-365	348	1	1996	DATE
ftr-365	348	2	7	CARDINAL
ftr-365	348	3	1305-06	DATE
ftr-365	348	4	1923	DATE
ftr-365	348	5	4	CARDINAL
ftr-365	348	6	18	CARDINAL
ftr-365	348	7	75	CARDINAL
ftr-365	350	1	1923	DATE
ftr-365	350	2	4	CARDINAL
ftr-365	350	3	40	DATE
ftr-365	351	1	76	DATE
ftr-365	352	1	irc § 871(a	ORG
ftr-365	352	2	u.s.	GPE
ftr-365	352	3	30%	PERCENT
ftr-365	353	1	u.s.	GPE
ftr-365	360	1	16	CARDINAL
ftr-365	360	2	florida	GPE
ftr-365	360	3	9:1	CARDINAL
ftr-365	360	4	79	CARDINAL
ftr-365	360	5	u.s.	GPE
ftr-365	361	1	80	CARDINAL
ftr-365	361	2	congress	ORG
ftr-365	361	3	treasury	ORG
ftr-365	361	4	the united states	GPE
ftr-365	362	1	81	CARDINAL
ftr-365	362	2	the united states	GPE
ftr-365	362	3	u.s.	GPE
ftr-365	362	4	u.s.	GPE
ftr-365	363	1	82	CARDINAL
ftr-365	363	2	first	ORDINAL
ftr-365	364	1	83	CARDINAL
ftr-365	364	2	two	CARDINAL
ftr-365	364	3	84	CARDINAL
ftr-365	364	4	79	CARDINAL
ftr-365	368	1	u.s.	GPE
ftr-365	368	2	u.s.	GPE
ftr-365	368	3	u.s.	GPE
ftr-365	369	1	80	CARDINAL
ftr-365	370	1	irc §§ 861(a)(1)(a	ORG
ftr-365	370	2	u.s.	GPE
ftr-365	370	3	u.s.	GPE
ftr-365	371	1	81	CARDINAL
ftr-365	373	1	82	CARDINAL
ftr-365	374	1	irc §§ 871(b	ORG
ftr-365	374	2	882	CARDINAL
ftr-365	375	1	83	CARDINAL
ftr-365	375	2	1	CARDINAL
ftr-365	375	3	191	CARDINAL
ftr-365	375	4	sept. 1, 1992	DATE
ftr-365	376	1	oecd	ORG
ftr-365	376	2	7	CARDINAL
ftr-365	376	3	10	DATE
ftr-365	376	4	11	DATE
ftr-365	376	5	united nations dep’t	ORG
ftr-365	376	6	int’l economic & social affairs	ORG
ftr-365	376	7	united nations	ORG
ftr-365	376	8	u.n. doc.	PERSON
ftr-365	376	9	st	PERSON
ftr-365	376	10	u.n.	PERSON
ftr-365	377	1	1980	DATE
ftr-365	378	1	u.n	ORG
ftr-365	378	2	7	CARDINAL
ftr-365	378	3	10	DATE
ftr-365	378	4	11	DATE
ftr-365	378	5	oecd	ORG
ftr-365	378	6	u.s.	GPE
ftr-365	378	7	treasury	ORG
ftr-365	378	8	the united states of america	GPE
ftr-365	378	9	1	CARDINAL
ftr-365	378	10	1996	DATE
ftr-365	379	1	u.s.	GPE
ftr-365	379	2	7	CARDINAL
ftr-365	379	3	10	DATE
ftr-365	380	1	84	CARDINAL
ftr-365	381	1	oecd	ORG
ftr-365	381	2	5	CARDINAL
ftr-365	381	3	7	CARDINAL
ftr-365	381	4	u.n	ORG
ftr-365	381	5	5 and 2008	DATE
ftr-365	381	6	17	CARDINAL
ftr-365	381	7	85	CARDINAL
ftr-365	381	8	1996	DATE
ftr-365	381	9	two	CARDINAL
ftr-365	382	1	86	CARDINAL
ftr-365	382	2	first	ORDINAL
ftr-365	383	1	87	CARDINAL
ftr-365	383	2	second	ORDINAL
ftr-365	383	3	0%-15%	PERCENT
ftr-365	385	1	first	ORDINAL
ftr-365	386	1	88 second	TIME
ftr-365	387	1	89	CARDINAL
ftr-365	388	1	7	CARDINAL
ftr-365	388	2	u.s.	GPE
ftr-365	388	3	5	CARDINAL
ftr-365	388	4	7	CARDINAL
ftr-365	389	1	u.n	ORG
ftr-365	390	1	85	CARDINAL
ftr-365	391	1	oecd	ORG
ftr-365	391	2	11(2	CARDINAL
ftr-365	391	3	12(1	CARDINAL
ftr-365	391	4	u.n	ORG
ftr-365	391	5	10-12	CARDINAL
ftr-365	391	6	u.s.	GPE
ftr-365	391	7	10-12	CARDINAL
ftr-365	391	8	86	CARDINAL
ftr-365	392	1	1996	DATE
ftr-365	392	2	7	CARDINAL
ftr-365	392	3	1307-08	DATE
ftr-365	394	1	u.n	ORG
ftr-365	396	1	michael graetz	PERSON
ftr-365	396	2	itai grinberg	PERSON
ftr-365	396	3	56	CARDINAL
ftr-365	396	4	537	CARDINAL
ftr-365	396	5	547	CARDINAL
ftr-365	396	6	2003	DATE
ftr-365	397	1	89	CARDINAL
ftr-365	398	1	1996	DATE
ftr-365	398	2	7	CARDINAL
ftr-365	398	3	1309	DATE
ftr-365	399	1	the united states	GPE
ftr-365	399	2	jcs 1-90	ORG
ftr-365	400	1	18	CARDINAL
ftr-365	400	2	florida	GPE
ftr-365	400	3	9:1	CARDINAL
ftr-365	401	1	90	CARDINAL
ftr-365	402	1	91	CARDINAL
ftr-365	402	2	e. residency-based	PERSON
ftr-365	403	1	92	CARDINAL
ftr-365	403	2	the years	DATE
ftr-365	404	1	93	CARDINAL
ftr-365	404	2	one	CARDINAL
ftr-365	405	1	94	CARDINAL
ftr-365	407	1	95	CARDINAL
ftr-365	409	1	90	CARDINAL
ftr-365	410	1	91	CARDINAL
ftr-365	411	1	graetz & grinberg	ORG
ftr-365	411	2	2003	DATE
ftr-365	411	3	88	CARDINAL
ftr-365	411	4	547	CARDINAL
ftr-365	411	5	today	DATE
ftr-365	412	1	92	CARDINAL
ftr-365	413	1	graetz & o’hear (1997	ORG
ftr-365	413	2	45	CARDINAL
ftr-365	413	3	1033-41	CARDINAL
ftr-365	413	4	the united states	GPE
ftr-365	414	1	93	CARDINAL
ftr-365	415	1	robert a. green	PERSON
ftr-365	415	2	79	CARDINAL
ftr-365	415	3	cornell l. rev	PERSON
ftr-365	415	4	18	CARDINAL
ftr-365	415	5	29	DATE
ftr-365	415	6	1993	DATE
ftr-365	416	1	94	CARDINAL
ftr-365	417	1	95	CARDINAL
ftr-365	418	1	graetz	PERSON
ftr-365	418	2	2001	DATE
ftr-365	418	3	59	CARDINAL
ftr-365	418	4	270	CARDINAL
ftr-365	418	5	two	CARDINAL
ftr-365	419	1	first	ORDINAL
ftr-365	420	1	cen	PERSON
ftr-365	421	1	cen	PERSON
ftr-365	421	2	one	CARDINAL
ftr-365	424	1	19	CARDINAL
ftr-365	427	1	96	CARDINAL
ftr-365	429	1	f.	PERSON
ftr-365	429	2	first	ORDINAL
ftr-365	430	1	97	CARDINAL
ftr-365	432	1	98 96	CARDINAL
ftr-365	433	1	john norregaard	PERSON
ftr-365	433	2	15	CARDINAL
ftr-365	433	3	int’l 143	PRODUCT
ftr-365	433	4	assaf	PERSON
ftr-365	433	5	chi-wa yuen	PERSON
ftr-365	433	6	1996	DATE
ftr-365	433	7	96/26	CARDINAL
ftr-365	433	8	washington: international monetary fund	ORG
ftr-365	433	9	int’l	PRODUCT
ftr-365	433	10	47	DATE
ftr-365	433	11	jan. 1, 1996	DATE
ftr-365	434	1	97	CARDINAL
ftr-365	435	1	1995	DATE
ftr-365	435	2	6	CARDINAL
ftr-365	435	3	u.s.	GPE
ftr-365	436	1	the united states	GPE
ftr-365	437	1	the united states	GPE
ftr-365	438	1	98	CARDINAL
ftr-365	439	1	40-99	CARDINAL
ftr-365	439	2	63	CARDINAL
ftr-365	439	3	u.s.	GPE
ftr-365	441	1	20	CARDINAL
ftr-365	441	2	florida	GPE
ftr-365	441	3	9:1	CARDINAL
ftr-365	441	4	u.s.	GPE
ftr-365	441	5	two	CARDINAL
ftr-365	444	1	one	CARDINAL
ftr-365	447	1	hugh ault	PERSON
ftr-365	448	1	99	CARDINAL
ftr-365	449	1	100	CARDINAL
ftr-365	450	1	101	CARDINAL
ftr-365	450	2	1928	DATE
ftr-365	450	3	first	ORDINAL
ftr-365	451	1	102	CARDINAL
ftr-365	451	2	between 0%-15%	PERCENT
ftr-365	452	1	103 99	CARDINAL
ftr-365	453	1	ault	ORG
ftr-365	453	2	1992	DATE
ftr-365	453	3	4	CARDINAL
ftr-365	453	4	567	CARDINAL
ftr-365	453	5	100	CARDINAL
ftr-365	454	1	1923	DATE
ftr-365	454	2	4	CARDINAL
ftr-365	455	1	101	CARDINAL
ftr-365	456	1	5	CARDINAL
ftr-365	456	2	786	CARDINAL
ftr-365	457	1	102	CARDINAL
ftr-365	457	2	doc	ORG
ftr-365	457	3	c.562.m.178	ORG
ftr-365	458	1	1928 ii	PERSON
ftr-365	458	2	oct. 31, 1928	DATE
ftr-365	458	3	1928	DATE
ftr-365	459	1	103	CARDINAL
ftr-365	460	1	d.	NORP
ftr-365	460	2	40-99	CARDINAL
ftr-365	460	3	63	CARDINAL
ftr-365	461	1	21	CARDINAL
ftr-365	461	2	three	CARDINAL
ftr-365	462	1	104	CARDINAL
ftr-365	462	2	the united states	GPE
ftr-365	462	3	oecd	ORG
ftr-365	463	1	105	CARDINAL
ftr-365	464	1	u.s.	GPE
ftr-365	464	2	non-u.s	ORG
ftr-365	464	3	u.s.	GPE
ftr-365	464	4	u.s.	GPE
ftr-365	464	5	1928	DATE
ftr-365	464	6	oecd	ORG
ftr-365	464	7	u.s.	GPE
ftr-365	464	8	the united states	GPE
ftr-365	465	1	106	CARDINAL
ftr-365	465	2	u.n	ORG
ftr-365	465	3	u.n	ORG
ftr-365	465	4	104	ORG
ftr-365	466	1	40-99	CARDINAL
ftr-365	466	2	63	CARDINAL
ftr-365	466	3	u.s.	GPE
ftr-365	466	4	one	CARDINAL
ftr-365	466	5	first	ORDINAL
ftr-365	467	1	first	ORDINAL
ftr-365	468	1	105	CARDINAL
ftr-365	470	1	106	CARDINAL
ftr-365	471	1	graetz & o’hear (1997	ORG
ftr-365	471	2	45	CARDINAL
ftr-365	471	3	1023	CARDINAL
ftr-365	472	1	40-99	CARDINAL
ftr-365	472	2	63	CARDINAL
ftr-365	472	3	the united states	GPE
ftr-365	473	1	the ‘oecd’	ORG
ftr-365	474	1	the united nations	ORG
ftr-365	475	1	the treasury department	ORG
ftr-365	475	2	september 1996	DATE
ftr-365	475	3	u.s.	GPE
ftr-365	476	1	oecd	ORG
ftr-365	476	2	1992	DATE
ftr-365	476	3	oecd	ORG
ftr-365	477	1	the united nations	ORG
ftr-365	477	2	1980	DATE
ftr-365	478	1	22	CARDINAL
ftr-365	478	2	florida	GPE
ftr-365	478	3	9:1	CARDINAL
ftr-365	479	1	107	CARDINAL
ftr-365	479	2	u.s.	GPE
ftr-365	479	3	u.s.	GPE
ftr-365	482	1	u.s.	GPE
ftr-365	486	1	1	CARDINAL
ftr-365	486	2	2	CARDINAL
ftr-365	486	3	3	CARDINAL
ftr-365	487	1	three	CARDINAL
ftr-365	487	2	1	CARDINAL
ftr-365	487	3	2	CARDINAL
ftr-365	487	4	3	CARDINAL
ftr-365	488	1	108	CARDINAL
ftr-365	488	2	third	ORDINAL
ftr-365	489	1	today	DATE
ftr-365	490	1	109	CARDINAL
ftr-365	490	2	victor thuronyi	PERSON
ftr-365	491	1	110	CARDINAL
ftr-365	491	2	107	CARDINAL
ftr-365	492	1	u.n	ORG
ftr-365	492	2	twelve to six months	DATE
ftr-365	493	1	108	CARDINAL
ftr-365	494	1	thuronyi	PERSON
ftr-365	494	2	supra	PERSON
ftr-365	494	3	10	CARDINAL
ftr-365	494	4	261	CARDINAL
ftr-365	494	5	109	CARDINAL
ftr-365	495	1	d.	NORP
ftr-365	495	2	the united states	GPE
ftr-365	495	3	united kingdom	GPE
ftr-365	495	4	canada	GPE
ftr-365	495	5	australia	GPE
ftr-365	495	6	new zealand	GPE
ftr-365	496	1	110	CARDINAL
ftr-365	497	1	264	CARDINAL
ftr-365	498	1	23	CARDINAL
ftr-365	499	1	111	CARDINAL
ftr-365	499	2	recent years	DATE
ftr-365	500	1	112	CARDINAL
ftr-365	501	1	113	CARDINAL
ftr-365	502	1	114	CARDINAL
ftr-365	502	2	recent years	DATE
ftr-365	502	3	115	CARDINAL
ftr-365	503	1	reich	PERSON
ftr-365	503	2	u.s.	GPE
ftr-365	503	3	non-u.s	GPE
ftr-365	503	4	u.s.	GPE
ftr-365	503	5	u.s.	GPE
ftr-365	504	1	5%	PERCENT
ftr-365	504	2	10%	PERCENT
ftr-365	504	3	50%	PERCENT
ftr-365	505	1	116	CARDINAL
ftr-365	507	1	117	CARDINAL
ftr-365	507	2	one	CARDINAL
ftr-365	508	1	118	CARDINAL
ftr-365	508	2	1991	DATE
ftr-365	508	3	oecd	ORG
ftr-365	508	4	oecd	ORG
ftr-365	509	1	the united kingdom	GPE
ftr-365	509	2	2002	DATE
ftr-365	510	1	112	CARDINAL
ftr-365	511	1	d.	NORP
ftr-365	511	2	mexico	GPE
ftr-365	512	1	113	CARDINAL
ftr-365	513	1	graetz & greenberg	ORG
ftr-365	513	2	2003	DATE
ftr-365	513	3	88	CARDINAL
ftr-365	513	4	538	CARDINAL
ftr-365	513	5	114	CARDINAL
ftr-365	514	1	115	CARDINAL
ftr-365	516	1	reich	PERSON
ftr-365	516	2	1998	DATE
ftr-365	516	3	11	CARDINAL
ftr-365	517	1	40-99	CARDINAL
ftr-365	517	2	63	CARDINAL
ftr-365	517	3	117	CARDINAL
ftr-365	518	1	leif muten	PERSON
ftr-365	518	2	8	CARDINAL
ftr-365	518	3	int’l 743	PRODUCT
ftr-365	518	4	744	CARDINAL
ftr-365	518	5	1994	DATE
ftr-365	519	1	118	CARDINAL
ftr-365	520	1	graetz	PERSON
ftr-365	520	2	greenberg	PERSON
ftr-365	520	3	2003	DATE
ftr-365	520	4	88	CARDINAL
ftr-365	520	5	549	CARDINAL
ftr-365	521	1	one	CARDINAL
ftr-365	522	1	one	CARDINAL
ftr-365	523	1	24	CARDINAL
ftr-365	523	2	florida	GPE
ftr-365	523	3	9:1	CARDINAL
ftr-365	525	1	one	CARDINAL
ftr-365	526	1	119	CARDINAL
ftr-365	526	2	seven years later	DATE
ftr-365	526	3	oecd	ORG
ftr-365	526	4	1998	DATE
ftr-365	527	1	120	CARDINAL
ftr-365	527	2	today	DATE
ftr-365	528	1	121	CARDINAL
ftr-365	528	2	the united states	GPE
ftr-365	530	1	1	CARDINAL
ftr-365	531	1	the united states	GPE
ftr-365	532	1	122	CARDINAL
ftr-365	532	2	u.s.	GPE
ftr-365	534	1	123	CARDINAL
ftr-365	534	2	mexico	GPE
ftr-365	535	1	124 119	CARDINAL
ftr-365	536	1	john norregaard &	ORG
ftr-365	536	2	jeffrey owens	PERSON
ftr-365	536	3	4	CARDINAL
ftr-365	536	4	int’l 491	PERSON
ftr-365	536	5	1992	DATE
ftr-365	537	1	120	CARDINAL
ftr-365	538	1	oecd	ORG
ftr-365	538	2	1998	DATE
ftr-365	538	3	1	CARDINAL
ftr-365	538	4	¶ 22	DATE
ftr-365	538	5	121	CARDINAL
ftr-365	539	1	2000	DATE
ftr-365	539	2	3	CARDINAL
ftr-365	539	3	122	CARDINAL
ftr-365	540	1	irc §§ 861(a)(1	ORG
ftr-365	540	2	861(a)(2	CARDINAL
ftr-365	541	1	4099	CARDINAL
ftr-365	541	2	63	CARDINAL
ftr-365	541	3	123	CARDINAL
ftr-365	543	1	1.863-7	CARDINAL
ftr-365	543	2	124	CARDINAL
ftr-365	544	1	juan guerrero	PERSON
ftr-365	544	2	mexico	GPE
ftr-365	544	3	38	CARDINAL
ftr-365	544	4	int’l 472	PRODUCT
ftr-365	544	5	28, 2005	DATE
ftr-365	544	6	article 195 of the income tax law	LAW
ftr-365	544	7	mexico	GPE
ftr-365	544	8	mexico	GPE
ftr-365	544	9	mexico	GPE
ftr-365	544	10	mexico	GPE
ftr-365	545	1	mexican	NORP
ftr-365	545	2	25	CARDINAL
ftr-365	546	1	125	CARDINAL
ftr-365	546	2	the united states	GPE
ftr-365	547	1	126	CARDINAL
ftr-365	547	2	u.s.	GPE
ftr-365	547	3	two	CARDINAL
ftr-365	548	1	u.s.	GPE
ftr-365	548	2	non-u.s	NORP
ftr-365	548	3	the united states	GPE
ftr-365	548	4	u.s.	GPE
ftr-365	548	5	u.s.	GPE
ftr-365	548	6	127	CARDINAL
ftr-365	548	7	u.s.	GPE
ftr-365	548	8	30%	PERCENT
ftr-365	549	1	128 2	CARDINAL
ftr-365	550	1	congress	ORG
ftr-365	550	2	the united states	GPE
ftr-365	550	3	two	CARDINAL
ftr-365	550	4	non-u.s	NORP
ftr-365	550	5	u.s.	GPE
ftr-365	550	6	u.s.	GPE
ftr-365	551	1	129	CARDINAL
ftr-365	551	2	mexican	NORP
ftr-365	551	3	mexico	GPE
ftr-365	553	1	israel	GPE
ftr-365	553	2	2003	DATE
ftr-365	553	3	section 4a	LAW
ftr-365	553	4	u.s.	GPE
ftr-365	555	1	yoram keinan	PERSON
ftr-365	555	2	shlomo katalan	PERSON
ftr-365	555	3	israel	GPE
ftr-365	555	4	28	CARDINAL
ftr-365	555	5	int’l 941	PERSON
ftr-365	555	6	sept. 24, 2002	DATE
ftr-365	556	1	125	CARDINAL
ftr-365	557	1	edwards & de rugy	ORG
ftr-365	557	2	3	CARDINAL
ftr-365	557	3	79	DATE
ftr-365	558	1	nordic	NORP
ftr-365	559	1	denmark	GPE
ftr-365	559	2	finland	GPE
ftr-365	559	3	norway	GPE
ftr-365	559	4	sweden	GPE
ftr-365	559	5	a decade ago	DATE
ftr-365	560	1	netherlands	GPE
ftr-365	560	2	austria	GPE
ftr-365	560	3	european	NORP
ftr-365	561	1	126	CARDINAL
ftr-365	562	1	yoram keinan	PERSON
ftr-365	562	2	shay menuchin	PERSON
ftr-365	562	3	israel	GPE
ftr-365	562	4	31	CARDINAL
ftr-365	562	5	897	CARDINAL
ftr-365	562	6	sept. 8, 2003	DATE
ftr-365	563	1	127	CARDINAL
ftr-365	565	1	the united states	GPE
ftr-365	566	1	128	CARDINAL
ftr-365	567	1	§ 881(b)(1)(a	DATE
ftr-365	568	1	129	CARDINAL
ftr-365	569	1	5	CARDINAL
ftr-365	569	2	783	CARDINAL
ftr-365	570	1	25	CARDINAL
ftr-365	570	2	26	CARDINAL
ftr-365	570	3	florida	GPE
ftr-365	571	1	9:1	CARDINAL
ftr-365	571	2	u.s.	GPE
ftr-365	571	3	u.s.	GPE
ftr-365	572	1	130	CARDINAL
ftr-365	572	2	the united states	GPE
ftr-365	573	1	131	CARDINAL
ftr-365	573	2	1984	DATE
ftr-365	573	3	10%	PERCENT
ftr-365	573	4	u.s.	GPE
ftr-365	574	1	132	CARDINAL
ftr-365	574	2	congress	ORG
ftr-365	574	3	u.s.	GPE
ftr-365	574	4	the u.s. treasury	ORG
ftr-365	575	1	133	CARDINAL
ftr-365	575	2	two	CARDINAL
ftr-365	576	1	134	CARDINAL
ftr-365	576	2	10%	PERCENT
ftr-365	576	3	135	CARDINAL
ftr-365	576	4	136	CARDINAL
ftr-365	577	1	137	CARDINAL
ftr-365	577	2	the united states	GPE
ftr-365	577	3	u.s.	GPE
ftr-365	577	4	130	CARDINAL
ftr-365	580	1	1.863-7(b	QUANTITY
ftr-365	581	1	40-99	CARDINAL
ftr-365	581	2	63	CARDINAL
ftr-365	582	1	131	CARDINAL
ftr-365	586	1	98-369	CARDINAL
ftr-365	586	2	98	CARDINAL
ftr-365	587	1	494	CARDINAL
ftr-365	588	1	u.s.	GPE
ftr-365	588	2	10%	PERCENT
ftr-365	588	3	u.s.	GPE
ftr-365	589	1	2000	DATE
ftr-365	589	2	3	CARDINAL
ftr-365	589	3	1579-80	DATE
ftr-365	590	1	133	CARDINAL
ftr-365	591	1	j. comm	PERSON
ftr-365	592	1	98th cong	LOC
ftr-365	592	2	1984	DATE
ftr-365	592	3	392	CARDINAL
ftr-365	592	4	u.s.	GPE
ftr-365	592	5	the u.s. treasury	ORG
ftr-365	593	1	1984	DATE
ftr-365	593	2	28, 1984	DATE
ftr-365	593	3	u.s.	GPE
ftr-365	596	1	us	GPE
ftr-365	598	1	u.s.	GPE
ftr-365	599	1	134	CARDINAL
ftr-365	600	1	dan r. mastromarco	PERSON
ftr-365	600	2	lawrence a. hunter	PERSON
ftr-365	600	3	u.s.	GPE
ftr-365	600	4	2002	DATE
ftr-365	600	5	247	CARDINAL
ftr-365	600	6	135	CARDINAL
ftr-365	602	1	136	CARDINAL
ftr-365	604	1	137	CARDINAL
ftr-365	607	1	27	CARDINAL
ftr-365	607	2	article 11	LAW
ftr-365	607	3	zero	CARDINAL
ftr-365	608	1	138	CARDINAL
ftr-365	608	2	oecd	ORG
ftr-365	608	3	up to 10%	PERCENT
ftr-365	608	4	139	CARDINAL
ftr-365	608	5	2	CARDINAL
ftr-365	608	6	more than 10%	PERCENT
ftr-365	609	1	u.n	ORG
ftr-365	610	1	140 3	CARDINAL
ftr-365	610	2	the united states	GPE
ftr-365	611	1	141 to date	DATE
ftr-365	611	2	the united states	GPE
ftr-365	611	3	142	CARDINAL
ftr-365	611	4	u.s.	GPE
ftr-365	612	1	145	CARDINAL
ftr-365	612	2	u.s.	GPE
ftr-365	613	1	146	CARDINAL
ftr-365	613	2	u.s.	GPE
ftr-365	614	1	today	DATE
ftr-365	614	2	u.s.	GPE
ftr-365	614	3	138	CARDINAL
ftr-365	615	1	40-99	CARDINAL
ftr-365	615	2	63	CARDINAL
ftr-365	616	1	mexico	GPE
ftr-365	616	2	4.9%	PERCENT
ftr-365	616	3	japan	GPE
ftr-365	616	4	10%	PERCENT
ftr-365	617	1	139	CARDINAL
ftr-365	618	1	140	CARDINAL
ftr-365	620	1	142	CARDINAL
ftr-365	621	1	reich	PERSON
ftr-365	621	2	supra	PERSON
ftr-365	621	3	11	CARDINAL
ftr-365	621	4	merrill et	ORG
ftr-365	622	1	al.	PERSON
ftr-365	622	2	supra	PERSON
ftr-365	622	3	30	CARDINAL
ftr-365	622	4	1389	CARDINAL
ftr-365	622	5	zero	CARDINAL
ftr-365	624	1	145	CARDINAL
ftr-365	624	2	supra	PERSON
ftr-365	624	3	10	CARDINAL
ftr-365	624	4	reich	PERSON
ftr-365	624	5	supra	PERSON
ftr-365	624	6	11	CARDINAL
ftr-365	626	1	regs	PERSON
ftr-365	627	1	1.864(b)-1	CARDINAL
ftr-365	627	2	june 11, 1998	DATE
ftr-365	627	3	849	CARDINAL
ftr-365	627	4	58	DATE
ftr-365	629	1	53125	DATE
ftr-365	629	2	oct. 14, 1993	DATE
ftr-365	629	3	irs	ORG
ftr-365	629	4	one	CARDINAL
ftr-365	629	5	§§ 861	ORG
ftr-365	629	6	865	CARDINAL
ftr-365	629	7	1992-1	DATE
ftr-365	629	8	1196	CARDINAL
ftr-365	629	9	one	CARDINAL
ftr-365	630	1	146	CARDINAL
ftr-365	631	1	28	CARDINAL
ftr-365	632	1	florida	GPE
ftr-365	632	2	9:1	CARDINAL
ftr-365	632	3	u.s.	GPE
ftr-365	633	1	u.s.	GPE
ftr-365	633	2	zero	CARDINAL
ftr-365	634	1	u.s.	GPE
ftr-365	635	1	147	CARDINAL
ftr-365	635	2	u.s.	GPE
ftr-365	635	3	u.s.	GPE
ftr-365	636	1	148	CARDINAL
ftr-365	636	2	reich	PERSON
ftr-365	636	3	1998	DATE
ftr-365	636	4	two	CARDINAL
ftr-365	636	5	the united states	GPE
ftr-365	636	6	u.s.	GPE
ftr-365	636	7	u.s.	GPE
ftr-365	637	1	u.s.	GPE
ftr-365	638	1	149	CARDINAL
ftr-365	641	1	150 147	CARDINAL
ftr-365	643	1	reich	PERSON
ftr-365	643	2	11	CARDINAL
ftr-365	643	3	u.s.	GPE
ftr-365	644	1	149	CARDINAL
ftr-365	646	1	merrill et	ORG
ftr-365	647	1	al.	PERSON
ftr-365	647	2	supra	PERSON
ftr-365	647	3	30	CARDINAL
ftr-365	647	4	1389	CARDINAL
ftr-365	649	1	29 4	DATE
ftr-365	649	2	the united states	GPE
ftr-365	650	1	151	CARDINAL
ftr-365	651	1	152	CARDINAL
ftr-365	651	2	u.s.	GPE
ftr-365	651	3	u.s.	GPE
ftr-365	652	1	153	CARDINAL
ftr-365	653	1	u.s.	GPE
ftr-365	653	2	u.s.	GPE
ftr-365	656	1	5	CARDINAL
ftr-365	656	2	the united states	GPE
ftr-365	656	3	1984	DATE
ftr-365	656	4	the united states	GPE
ftr-365	656	5	the united states	GPE
ftr-365	657	1	154 151	CARDINAL
ftr-365	661	1	50%	PERCENT
ftr-365	661	2	50%	PERCENT
ftr-365	663	1	152	CARDINAL
ftr-365	664	1	862(a)(5	CARDINAL
ftr-365	665	1	153	CARDINAL
ftr-365	666	1	reich	PERSON
ftr-365	666	2	11	CARDINAL
ftr-365	666	3	non-eci	WORK_OF_ART
ftr-365	666	4	u.s.	GPE
ftr-365	666	5	u.s.	GPE
ftr-365	667	1	154	CARDINAL
ftr-365	667	2	2000	DATE
ftr-365	667	3	3	CARDINAL
ftr-365	667	4	1581	DATE
ftr-365	668	1	edwards & de rugy	ORG
ftr-365	668	2	3	CARDINAL
ftr-365	668	3	72	DATE
ftr-365	668	4	sven-olaf lodin	PERSON
ftr-365	668	5	jan. 2001	DATE
ftr-365	668	6	6	CARDINAL
ftr-365	669	1	one	CARDINAL
ftr-365	669	2	19	CARDINAL
ftr-365	669	3	half	CARDINAL
ftr-365	669	4	the past decade	DATE
ftr-365	670	1	30	CARDINAL
ftr-365	670	2	florida	GPE
ftr-365	670	3	9:1	CARDINAL
ftr-365	670	4	graetz	PERSON
ftr-365	670	5	greenberg	PERSON
ftr-365	670	6	2003	DATE
ftr-365	670	7	oecd	ORG
ftr-365	670	8	today	DATE
ftr-365	670	9	25% to 35%	PERCENT
ftr-365	672	1	today	DATE
ftr-365	672	2	15%	PERCENT
ftr-365	673	1	155	CARDINAL
ftr-365	673	2	1	CARDINAL
ftr-365	674	1	156	CARDINAL
ftr-365	674	2	1	CARDINAL
ftr-365	674	3	w/h	ORG
ftr-365	674	4	belgium	GPE
ftr-365	674	5	15%	PERCENT
ftr-365	674	6	157 25%	PERCENT
ftr-365	674	7	0%15%	PERCENT
ftr-365	674	8	25%	PERCENT
ftr-365	674	9	0%	PERCENT
ftr-365	674	10	158 30%	PERCENT
ftr-365	674	11	0%	PERCENT
ftr-365	674	12	159 28%	PERCENT
ftr-365	674	13	france	GPE
ftr-365	674	14	16%	PERCENT
ftr-365	674	15	25%	PERCENT
ftr-365	674	16	w/h) germany	ORG
ftr-365	674	17	0%	PERCENT
ftr-365	674	18	160 35%	PERCENT
ftr-365	674	19	0%	PERCENT
ftr-365	674	20	greece	GPE
ftr-365	674	21	10%	PERCENT
ftr-365	674	22	29%	PERCENT
ftr-365	674	23	0% ireland	PERCENT
ftr-365	674	24	20%	PERCENT
ftr-365	674	25	0%	PERCENT
ftr-365	674	26	20%	PERCENT
ftr-365	674	27	harry huizinga	PERSON
ftr-365	674	28	gaetan nicodeme	PERSON
ftr-365	674	29	european	NORP
ftr-365	674	30	152	CARDINAL
ftr-365	674	31	july 2001	DATE
ftr-365	674	32	31	CARDINAL
ftr-365	674	33	155	CARDINAL
ftr-365	675	1	graetz & greenberg	ORG
ftr-365	675	2	2003	DATE
ftr-365	676	1	88	CARDINAL
ftr-365	676	2	548	CARDINAL
ftr-365	677	1	john norregaard	PERSON
ftr-365	677	2	15	CARDINAL
ftr-365	677	3	int’l 143	PRODUCT
ftr-365	677	4	mid1980s	GPE
ftr-365	678	1	156	CARDINAL
ftr-365	679	1	ernst & young’s	ORG
ftr-365	679	2	2006	DATE
ftr-365	680	1	157	CARDINAL
ftr-365	681	1	belgian	NORP
ftr-365	681	2	15%	PERCENT
ftr-365	681	3	1 march 1990	DATE
ftr-365	682	1	158	CARDINAL
ftr-365	684	1	159	CARDINAL
ftr-365	685	1	160	CARDINAL
ftr-365	685	2	thirty-five percent	PERCENT
ftr-365	686	1	161	CARDINAL
ftr-365	687	1	greece	GPE
ftr-365	688	1	162	CARDINAL
ftr-365	691	1	31	CARDINAL
ftr-365	691	2	w/h) italy	ORG
ftr-365	691	3	0%	PERCENT
ftr-365	691	4	163 12.5%	PERCENT
ftr-365	691	5	27%	PERCENT
ftr-365	691	6	0%	PERCENT
ftr-365	691	7	12.5%	PERCENT
ftr-365	691	8	164 27%	PERCENT
ftr-365	691	9	165	CARDINAL
ftr-365	691	10	luxembourg	GPE
ftr-365	691	11	0%	PERCENT
ftr-365	691	12	20%	PERCENT
ftr-365	691	13	netherlands	GPE
ftr-365	691	14	0%	PERCENT
ftr-365	691	15	25%	PERCENT
ftr-365	691	16	portugal	GPE
ftr-365	691	17	15%	PERCENT
ftr-365	691	18	20%	PERCENT
ftr-365	691	19	15%	PERCENT
ftr-365	691	20	166 25%	PERCENT
ftr-365	691	21	spain	GPE
ftr-365	691	22	15%	PERCENT
ftr-365	691	23	15%	PERCENT
ftr-365	691	24	20%	PERCENT
ftr-365	691	25	0%	PERCENT
ftr-365	691	26	0%	PERCENT
ftr-365	691	27	168 30%	PERCENT
ftr-365	691	28	30%	PERCENT
ftr-365	691	29	japan	GPE
ftr-365	691	30	15%	PERCENT
ftr-365	691	31	20%	PERCENT
ftr-365	691	32	20%	PERCENT
ftr-365	691	33	australia	GPE
ftr-365	691	34	10%	PERCENT
ftr-365	691	35	0%	PERCENT
ftr-365	691	36	30%	PERCENT
ftr-365	691	37	15%	PERCENT
ftr-365	691	38	169 19.5%	PERCENT
ftr-365	691	39	170 30%	PERCENT
ftr-365	691	40	171 33%	PERCENT
ftr-365	691	41	172	CARDINAL
ftr-365	691	42	canada	GPE
ftr-365	691	43	25%	PERCENT
ftr-365	691	44	25%	PERCENT
ftr-365	691	45	russia	GPE
ftr-365	691	46	15%-20%	PERCENT
ftr-365	691	47	9%	PERCENT
ftr-365	691	48	15%	PERCENT
ftr-365	691	49	brazil	GPE
ftr-365	691	50	15%	PERCENT
ftr-365	691	51	0%	PERCENT
ftr-365	691	52	10%	PERCENT
ftr-365	691	53	29%	PERCENT
ftr-365	691	54	0%	PERCENT
ftr-365	691	55	argentina	GPE
ftr-365	691	56	15.05%	PERCENT
ftr-365	691	57	35%	PERCENT
ftr-365	691	58	0% singapore	PERCENT
ftr-365	691	59	15%	PERCENT
ftr-365	691	60	0%	PERCENT
ftr-365	691	61	hong kong	GPE
ftr-365	691	62	0%	PERCENT
ftr-365	691	63	0%	PERCENT
ftr-365	691	64	20%	PERCENT
ftr-365	691	65	35%	PERCENT
ftr-365	691	66	0%	PERCENT
ftr-365	691	67	15%	PERCENT
ftr-365	691	68	35%	PERCENT
ftr-365	691	69	0%	PERCENT
ftr-365	691	70	25%	PERCENT
ftr-365	691	71	sweden	GPE
ftr-365	691	72	0%	PERCENT
ftr-365	691	73	30%	PERCENT
ftr-365	691	74	switzerland	GPE
ftr-365	691	75	35%	PERCENT
ftr-365	691	76	35%	PERCENT
ftr-365	692	1	174	CARDINAL
ftr-365	692	2	three	CARDINAL
ftr-365	692	3	zero	CARDINAL
ftr-365	693	1	175	CARDINAL
ftr-365	693	2	163	CARDINAL
ftr-365	695	1	164	CARDINAL
ftr-365	696	1	165	CARDINAL
ftr-365	697	1	166	CARDINAL
ftr-365	698	1	167	CARDINAL
ftr-365	700	1	168	CARDINAL
ftr-365	702	1	169	CARDINAL
ftr-365	704	1	170	CARDINAL
ftr-365	705	1	171	CARDINAL
ftr-365	706	1	172	CARDINAL
ftr-365	707	1	173	CARDINAL
ftr-365	708	1	15%	PERCENT
ftr-365	708	2	174	CARDINAL
ftr-365	709	1	article 11 of both	LAW
ftr-365	709	2	oecd	ORG
ftr-365	709	3	u.s.	GPE
ftr-365	710	1	175	CARDINAL
ftr-365	711	1	32	CARDINAL
ftr-365	711	2	florida	GPE
ftr-365	712	1	9:1	CARDINAL
ftr-365	712	2	no more than 15%	PERCENT
ftr-365	713	1	176	CARDINAL
ftr-365	714	1	177	CARDINAL
ftr-365	714	2	u.s.	GPE
ftr-365	715	1	2	CARDINAL
ftr-365	716	1	178	CARDINAL
ftr-365	716	2	2	CARDINAL
ftr-365	716	3	w/h	ORG
ftr-365	716	4	belgium	GPE
ftr-365	716	5	5%	PERCENT
ftr-365	716	6	25%	PERCENT
ftr-365	716	7	10%	PERCENT
ftr-365	716	8	20%	PERCENT
ftr-365	716	9	0%	PERCENT
ftr-365	716	10	0%	PERCENT
ftr-365	716	11	25%	PERCENT
ftr-365	716	12	france	GPE
ftr-365	716	13	0%	PERCENT
ftr-365	716	14	20%	PERCENT
ftr-365	716	15	0%	PERCENT
ftr-365	716	16	25%	PERCENT
ftr-365	716	17	germany	GPE
ftr-365	716	18	0%	PERCENT
ftr-365	716	19	25%	PERCENT
ftr-365	716	20	0%	PERCENT
ftr-365	716	21	20%	PERCENT
ftr-365	716	22	greece	GPE
ftr-365	716	23	0%	PERCENT
ftr-365	716	24	40%	PERCENT
ftr-365	716	25	0%	PERCENT
ftr-365	716	26	15%	PERCENT
ftr-365	716	27	0%	PERCENT
ftr-365	716	28	italy	GPE
ftr-365	716	29	0%	PERCENT
ftr-365	716	30	27%	PERCENT
ftr-365	716	31	0%	PERCENT
ftr-365	716	32	27%	PERCENT
ftr-365	716	33	luxembourg	GPE
ftr-365	716	34	0%	PERCENT
ftr-365	716	35	0%	PERCENT
ftr-365	716	36	20%	PERCENT
ftr-365	716	37	netherlands	GPE
ftr-365	716	38	0%	PERCENT
ftr-365	716	39	0%	PERCENT
ftr-365	716	40	20%	PERCENT
ftr-365	716	41	portugal	GPE
ftr-365	716	42	10%	PERCENT
ftr-365	716	43	15%	PERCENT
ftr-365	716	44	10%	PERCENT
ftr-365	716	45	15%	PERCENT
ftr-365	716	46	spain	GPE
ftr-365	716	47	0%	PERCENT
ftr-365	716	48	15%	PERCENT
ftr-365	716	49	0%	PERCENT
ftr-365	716	50	15%	PERCENT
ftr-365	716	51	0%	PERCENT
ftr-365	716	52	25%	PERCENT
ftr-365	716	53	0%	PERCENT
ftr-365	716	54	30%	PERCENT
ftr-365	716	55	0%	PERCENT
ftr-365	716	56	30%	PERCENT
ftr-365	716	57	japan	GPE
ftr-365	716	58	0%	PERCENT
ftr-365	716	59	20%	PERCENT
ftr-365	716	60	0%	PERCENT
ftr-365	716	61	20%	PERCENT
ftr-365	716	62	australia	GPE
ftr-365	716	63	15%	PERCENT
ftr-365	716	64	25%	PERCENT
ftr-365	716	65	10%	PERCENT
ftr-365	716	66	15%	PERCENT
ftr-365	716	67	15%	PERCENT
ftr-365	716	68	0%	PERCENT
ftr-365	716	69	25%	PERCENT
ftr-365	716	70	0%	PERCENT
ftr-365	716	71	25%	PERCENT
ftr-365	716	72	russia	GPE
ftr-365	716	73	0%	PERCENT
ftr-365	716	74	15%	PERCENT
ftr-365	716	75	5%	PERCENT
ftr-365	716	76	15%	PERCENT
ftr-365	716	77	brazil	GPE
ftr-365	716	78	12.5%	PERCENT
ftr-365	716	79	15%	PERCENT
ftr-365	716	80	0%	PERCENT
ftr-365	716	81	mexico	GPE
ftr-365	716	82	4.9%	PERCENT
ftr-365	716	83	15%	PERCENT
ftr-365	716	84	0%	PERCENT
ftr-365	716	85	15%	PERCENT
ftr-365	718	1	176	CARDINAL
ftr-365	719	1	d.	NORP
ftr-365	719	2	oecd	ORG
ftr-365	719	3	5% to 15%	PERCENT
ftr-365	719	4	10%	PERCENT
ftr-365	719	5	0%	PERCENT
ftr-365	719	6	u.s.	GPE
ftr-365	719	7	5% to 15%	PERCENT
ftr-365	719	8	0%	PERCENT
ftr-365	720	1	177	CARDINAL
ftr-365	721	1	d.	NORP
ftr-365	721	2	article 13	LAW
ftr-365	722	1	178	CARDINAL
ftr-365	723	1	ernst & young’s	ORG
ftr-365	723	2	2006	DATE
ftr-365	725	1	33	CARDINAL
ftr-365	725	2	argentina	GPE
ftr-365	725	3	0%	PERCENT
ftr-365	725	4	20%	PERCENT
ftr-365	725	5	10%	PERCENT
ftr-365	725	6	15%	PERCENT
ftr-365	725	7	singapore	GPE
ftr-365	725	8	0%	PERCENT
ftr-365	725	9	15%	PERCENT
ftr-365	725	10	w/h	ORG
ftr-365	725	11	hong kong	GPE
ftr-365	725	12	philippines	GPE
ftr-365	725	13	10%	PERCENT
ftr-365	725	14	15%	PERCENT
ftr-365	725	15	15%	PERCENT
ftr-365	725	16	25%	PERCENT
ftr-365	725	17	0%	PERCENT
ftr-365	725	18	25%	PERCENT
ftr-365	725	19	sweden	GPE
ftr-365	725	20	0%	PERCENT
ftr-365	725	21	25%	PERCENT
ftr-365	725	22	switzerland	GPE
ftr-365	725	23	0%	PERCENT
ftr-365	725	24	15%	PERCENT
ftr-365	725	25	0%	PERCENT
ftr-365	725	26	15%	PERCENT
ftr-365	725	27	the united states	GPE
ftr-365	726	1	179	CARDINAL
ftr-365	727	1	180 as two	CARDINAL
ftr-365	731	1	181	CARDINAL
ftr-365	731	2	179	CARDINAL
ftr-365	732	1	dan r. mastromarco	PERSON
ftr-365	732	2	lawrence a. hunter	PERSON
ftr-365	732	3	u.s.	GPE
ftr-365	732	4	2002	DATE
ftr-365	732	5	247-28	CARDINAL
ftr-365	732	6	nearly two decades	DATE
ftr-365	732	7	u.s.	GPE
ftr-365	732	8	u.s.	GPE
ftr-365	733	1	approximately $1 trillion	MONEY
ftr-365	733	2	the united states	GPE
ftr-365	734	1	hundreds of billions of dollars	MONEY
ftr-365	734	2	the united states	GPE
ftr-365	735	1	180	CARDINAL
ftr-365	735	2	2000	DATE
ftr-365	735	3	3	CARDINAL
ftr-365	735	4	1582	DATE
ftr-365	736	1	181	CARDINAL
ftr-365	737	1	edwards	PERSON
ftr-365	737	2	3	CARDINAL
ftr-365	738	1	1991	DATE
ftr-365	738	2	oecd	ORG
ftr-365	740	1	paris	GPE
ftr-365	740	2	oecd	ORG
ftr-365	740	3	1991	DATE
ftr-365	740	4	34	CARDINAL
ftr-365	741	1	34	CARDINAL
ftr-365	741	2	florida	GPE
ftr-365	741	3	9:1	CARDINAL
ftr-365	743	1	182	CARDINAL
ftr-365	744	1	183	CARDINAL
ftr-365	746	1	184	CARDINAL
ftr-365	750	1	185	CARDINAL
ftr-365	751	1	182	CARDINAL
ftr-365	752	1	leif muten	PERSON
ftr-365	752	2	8	CARDINAL
ftr-365	752	3	int’l 743	PRODUCT
ftr-365	752	4	744	CARDINAL
ftr-365	752	5	1994	DATE
ftr-365	754	1	183	CARDINAL
ftr-365	755	1	d.	NORP
ftr-365	755	2	2000	DATE
ftr-365	755	3	3	CARDINAL
ftr-365	755	4	1582	DATE
ftr-365	756	1	184	CARDINAL
ftr-365	757	1	2000	DATE
ftr-365	757	2	3	CARDINAL
ftr-365	757	3	1605	DATE
ftr-365	757	4	assaf razin & efraim sadka	ORG
ftr-365	757	5	37	CARDINAL
ftr-365	758	1	69	CARDINAL
ftr-365	758	2	69	CARDINAL
ftr-365	758	3	1991	DATE
ftr-365	761	1	185	CARDINAL
ftr-365	762	1	53	CARDINAL
ftr-365	762	2	587	CARDINAL
ftr-365	764	1	35	CARDINAL
ftr-365	765	1	186	CARDINAL
ftr-365	766	1	187	CARDINAL
ftr-365	767	1	188	CARDINAL
ftr-365	769	1	189	CARDINAL
ftr-365	770	1	190	CARDINAL
ftr-365	770	2	the european union	ORG
ftr-365	770	3	one	CARDINAL
ftr-365	771	1	191	CARDINAL
ftr-365	771	2	oecd	ORG
ftr-365	771	3	article 26 of the oecd	LAW
ftr-365	773	1	6	CARDINAL
ftr-365	773	2	eu	ORG
ftr-365	773	3	186	CARDINAL
ftr-365	774	1	2000	DATE
ftr-365	774	2	3	CARDINAL
ftr-365	774	3	187	CARDINAL
ftr-365	775	1	1583-4	DATE
ftr-365	776	1	1585	DATE
ftr-365	777	1	188	CARDINAL
ftr-365	778	1	1604	DATE
ftr-365	779	1	189	CARDINAL
ftr-365	780	1	graetz & greenberg	ORG
ftr-365	780	2	2003	DATE
ftr-365	780	3	88	CARDINAL
ftr-365	780	4	586	CARDINAL
ftr-365	782	1	the united states	GPE
ftr-365	782	2	oecd	ORG
ftr-365	782	3	eu	ORG
ftr-365	783	1	years	DATE
ftr-365	784	1	190	CARDINAL
ftr-365	785	1	cynthia blum	PERSON
ftr-365	786	1	2005	DATE
ftr-365	786	2	44-28	DATE
ftr-365	786	3	191	CARDINAL
ftr-365	786	4	2003/48	CARDINAL
ftr-365	786	5	ec	ORG
ftr-365	787	1	36	CARDINAL
ftr-365	787	2	florida	GPE
ftr-365	787	3	9:1	CARDINAL
ftr-365	787	4	2003/48	CARDINAL
ftr-365	787	5	ec	ORG
ftr-365	787	6	june 3, 2003	DATE
ftr-365	788	1	one	CARDINAL
ftr-365	791	1	1923	DATE
ftr-365	793	1	oecd	ORG
ftr-365	793	2	article 26 (exchange of information	LAW
ftr-365	793	3	oecd	ORG
ftr-365	795	1	192 192	CARDINAL
ftr-365	796	1	reuven s. avi-yonah	PERSON
ftr-365	796	2	irwin i. cohn	PERSON
ftr-365	796	3	university of michigan	ORG
ftr-365	796	4	the u.s. senate	ORG
ftr-365	796	5	aug. 01, 2006	DATE
ftr-365	796	6	2006	DATE
ftr-365	796	7	148	CARDINAL
ftr-365	798	1	37 7	DATE
ftr-365	799	1	193	CARDINAL
ftr-365	801	1	194	CARDINAL
ftr-365	804	1	195 1	DATE
ftr-365	804	2	two	CARDINAL
ftr-365	805	1	196	CARDINAL
ftr-365	806	1	197	CARDINAL
ftr-365	806	2	david rosenbloom	PERSON
ftr-365	806	3	some 193	CARDINAL
ftr-365	807	1	charles tiebout	PERSON
ftr-365	807	2	oct. 1956	DATE
ftr-365	808	1	416	CARDINAL
ftr-365	809	1	oecd	ORG
ftr-365	809	2	1998	DATE
ftr-365	809	3	1	CARDINAL
ftr-365	809	4	14	CARDINAL
ftr-365	810	1	194	CARDINAL
ftr-365	811	1	ault	ORG
ftr-365	811	2	4	CARDINAL
ftr-365	811	3	571	CARDINAL
ftr-365	812	1	195	CARDINAL
ftr-365	813	1	6	CARDINAL
ftr-365	813	2	32	DATE
ftr-365	813	3	ifa	ORG
ftr-365	813	4	1995	DATE
ftr-365	815	1	196	CARDINAL
ftr-365	816	1	m. rubinstein	PERSON
ftr-365	816	2	rubinstein	ORG
ftr-365	817	1	keinan	GPE
ftr-365	817	2	2007	DATE
ftr-365	817	3	32	CARDINAL
ftr-365	817	4	87	DATE
ftr-365	817	5	197	CARDINAL
ftr-365	818	1	rosenbloom & ring	ORG
ftr-365	818	2	85b cahiers de droit fiscal international	MONEY
ftr-365	818	3	660-661	CARDINAL
ftr-365	818	4	1995	DATE
ftr-365	818	5	38	CARDINAL
ftr-365	818	6	florida	GPE
ftr-365	820	1	9:1	CARDINAL
ftr-365	821	1	198	CARDINAL
ftr-365	822	1	199	CARDINAL
ftr-365	822	2	u.s.	GPE
ftr-365	823	1	200	CARDINAL
ftr-365	823	2	united states	ORG
ftr-365	824	1	201	CARDINAL
ftr-365	827	1	198	CARDINAL
ftr-365	828	1	32	CARDINAL
ftr-365	828	2	597	CARDINAL
ftr-365	828	3	199	CARDINAL
ftr-365	829	1	125	CARDINAL
ftr-365	830	1	12 (2005	DATE
ftr-365	837	1	keinan	GPE
ftr-365	837	2	2007	DATE
ftr-365	837	3	32	CARDINAL
ftr-365	837	4	88-91	CARDINAL
ftr-365	838	1	200	CARDINAL
ftr-365	841	1	78-182	CARDINAL
ftr-365	841	2	1978-1	DATE
ftr-365	842	1	avi-yonah & swartz	ORG
ftr-365	842	2	1997	DATE
ftr-365	842	3	39	CARDINAL
ftr-365	843	1	201	CARDINAL
ftr-365	844	1	1234(b	DATE
ftr-365	847	1	2008	DATE
ftr-365	848	1	39	CARDINAL
ftr-365	848	2	january 1, 2007	DATE
ftr-365	848	3	10	MONEY
ftr-365	848	4	ibm	ORG
ftr-365	848	5	100	MONEY
ftr-365	848	6	september 1, 2007	DATE
ftr-365	849	1	90	MONEY
ftr-365	849	2	january 1, 2007	DATE
ftr-365	849	3	10	MONEY
ftr-365	849	4	ibm	ORG
ftr-365	849	5	100	MONEY
ftr-365	849	6	september 1, 2007	DATE
ftr-365	850	1	90	MONEY
ftr-365	851	1	zero	CARDINAL
ftr-365	852	1	202	CARDINAL
ftr-365	854	1	203	CARDINAL
ftr-365	854	2	u.s.	GPE
ftr-365	855	1	204	CARDINAL
ftr-365	856	1	205	CARDINAL
ftr-365	857	1	206	CARDINAL
ftr-365	858	1	keinan	GPE
ftr-365	858	2	2007	DATE
ftr-365	858	3	32	CARDINAL
ftr-365	858	4	97-100	CARDINAL
ftr-365	859	1	202	CARDINAL
ftr-365	860	1	m. rubinstein	PERSON
ftr-365	860	2	rubinstein	ORG
ftr-365	860	3	2.2	CARDINAL
ftr-365	861	1	1999	DATE
ftr-365	862	1	keinan	GPE
ftr-365	862	2	2007	DATE
ftr-365	862	3	32	CARDINAL
ftr-365	862	4	91-3	CARDINAL
ftr-365	862	5	203	CARDINAL
ftr-365	863	1	32	CARDINAL
ftr-365	863	2	599	CARDINAL
ftr-365	864	1	204	CARDINAL
ftr-365	865	1	87	CARDINAL
ftr-365	865	2	1087	CARDINAL
ftr-365	865	3	1101	DATE
ftr-365	865	4	1986	DATE
ftr-365	866	1	205	CARDINAL
ftr-365	867	1	david s. miller	PERSON
ftr-365	867	2	51	CARDINAL
ftr-365	867	3	279	CARDINAL
ftr-365	867	4	305	CARDINAL
ftr-365	867	5	101	CARDINAL
ftr-365	868	1	keinan	GPE
ftr-365	868	2	2007	DATE
ftr-365	869	1	32	CARDINAL
ftr-365	869	2	100	CARDINAL
ftr-365	870	1	the united kingdom	GPE
ftr-365	871	1	robert moncrieff	PERSON
ftr-365	871	2	u.k.	GPE
ftr-365	871	3	2002	DATE
ftr-365	871	4	4(1	DATE
ftr-365	871	5	2003	DATE
ftr-365	872	1	206	CARDINAL
ftr-365	873	1	1995	DATE
ftr-365	873	2	6	CARDINAL
ftr-365	875	1	40	CARDINAL
ftr-365	875	2	florida	GPE
ftr-365	876	1	9:1	CARDINAL
ftr-365	876	2	january 1, 2007	DATE
ftr-365	876	3	1,000	CARDINAL
ftr-365	876	4	ibm	ORG
ftr-365	876	5	100	MONEY
ftr-365	876	6	september 1, 2007	DATE
ftr-365	877	1	daily	DATE
ftr-365	878	1	u.s.	GPE
ftr-365	878	2	section 1256	LAW
ftr-365	879	1	208	CARDINAL
ftr-365	879	2	one	CARDINAL
ftr-365	880	1	209	CARDINAL
ftr-365	881	1	210	CARDINAL
ftr-365	882	1	211	CARDINAL
ftr-365	882	2	january 1, 2007	DATE
ftr-365	882	3	1,000	MONEY
ftr-365	882	4	every january 1 and july 1	DATE
ftr-365	882	5	5%	PERCENT
ftr-365	884	1	the united states	GPE
ftr-365	884	2	three	CARDINAL
ftr-365	885	1	212	CARDINAL
ftr-365	885	2	annually	DATE
ftr-365	886	1	213	CARDINAL
ftr-365	886	2	daily	DATE
ftr-365	886	3	the taxable year	DATE
ftr-365	887	1	214	CARDINAL
ftr-365	887	2	207	CARDINAL
ftr-365	888	1	swartz (1997	ORG
ftr-365	888	2	39	CARDINAL
ftr-365	889	1	keinan	GPE
ftr-365	889	2	2007	DATE
ftr-365	889	3	32	CARDINAL
ftr-365	889	4	93	CARDINAL
ftr-365	889	5	208	CARDINAL
ftr-365	890	1	d.	NORP
ftr-365	890	2	1995	DATE
ftr-365	890	3	6	CARDINAL
ftr-365	890	4	209	CARDINAL
ftr-365	893	1	1.446-3(c)(1)(i	CARDINAL
ftr-365	894	1	210	CARDINAL
ftr-365	895	1	1256	CARDINAL
ftr-365	898	1	1.446-3(c)(1)(ii	CARDINAL
ftr-365	899	1	211	CARDINAL
ftr-365	900	1	swartz (1997	ORG
ftr-365	900	2	39	CARDINAL
ftr-365	901	1	keinan	GPE
ftr-365	901	2	2007	DATE
ftr-365	901	3	32	CARDINAL
ftr-365	901	4	104	CARDINAL
ftr-365	901	5	212	CARDINAL
ftr-365	904	1	1.446-3	CARDINAL
ftr-365	905	1	1995	DATE
ftr-365	905	2	6	CARDINAL
ftr-365	905	3	213	CARDINAL
ftr-365	907	1	1.446-3(d	CARDINAL
ftr-365	908	1	214	CARDINAL
ftr-365	909	1	regs	PERSON
ftr-365	910	1	1.446-3(e)(2)(i	CARDINAL
ftr-365	910	2	1.446-3(f)(2)(i	CARDINAL
ftr-365	912	1	41	CARDINAL
ftr-365	913	1	215	CARDINAL
ftr-365	914	1	216 2	CARDINAL
ftr-365	915	1	217	CARDINAL
ftr-365	916	1	218	CARDINAL
ftr-365	917	1	219	CARDINAL
ftr-365	917	2	1996	DATE
ftr-365	918	1	220	CARDINAL
ftr-365	919	1	the united states	GPE
ftr-365	919	2	1993	DATE
ftr-365	920	1	221	CARDINAL
ftr-365	920	2	1988	DATE
ftr-365	920	3	the supreme court	ORG
ftr-365	920	4	arkansas	GPE
ftr-365	921	1	215	CARDINAL
ftr-365	924	1	1.446-3(h)(2	CARDINAL
ftr-365	925	1	217	CARDINAL
ftr-365	926	1	david c. garlock	PERSON
ftr-365	926	2	chapter 17.01[a	LAW
ftr-365	926	3	2005	DATE
ftr-365	927	1	218	CARDINAL
ftr-365	928	1	avi-yonah & swartz	ORG
ftr-365	928	2	1997	DATE
ftr-365	928	3	39	CARDINAL
ftr-365	928	4	220	CARDINAL
ftr-365	929	1	32	CARDINAL
ftr-365	929	2	598	CARDINAL
ftr-365	929	3	100,000 deutsche marks	MONEY
ftr-365	929	4	1.3	CARDINAL
ftr-365	929	5	1.1:1	CARDINAL
ftr-365	930	1	1.3	CARDINAL
ftr-365	931	1	100,000 deutsche marks	MONEY
ftr-365	932	1	221	CARDINAL
ftr-365	933	1	comm’r	CARDINAL
ftr-365	933	2	350	CARDINAL
ftr-365	933	3	u.s. 46	GPE
ftr-365	933	4	1955	DATE
ftr-365	934	1	42	CARDINAL
ftr-365	934	2	florida	GPE
ftr-365	934	3	9:1	CARDINAL
ftr-365	934	4	one	CARDINAL
ftr-365	934	5	section 1221	LAW
ftr-365	935	1	222	CARDINAL
ftr-365	935	2	fannie mae	ORG
ftr-365	935	3	irs	ORG
ftr-365	935	4	arkansas	GPE
ftr-365	936	1	223	CARDINAL
ftr-365	937	1	the same year	DATE
ftr-365	937	2	irs	ORG
ftr-365	937	3	1994	DATE
ftr-365	938	1	section 1221(b)(2	LAW
ftr-365	939	1	224	CARDINAL
ftr-365	940	1	july 1	DATE
ftr-365	940	2	october	DATE
ftr-365	941	1	september	DATE
ftr-365	942	1	between july and september	DATE
ftr-365	943	1	225	CARDINAL
ftr-365	944	1	september	DATE
ftr-365	947	1	keinan	GPE
ftr-365	947	2	2007	DATE
ftr-365	947	3	32	CARDINAL
ftr-365	947	4	131	CARDINAL
ftr-365	947	5	222	CARDINAL
ftr-365	948	1	arkansas	GPE
ftr-365	948	2	485	CARDINAL
ftr-365	948	3	212	CARDINAL
ftr-365	948	4	1988	DATE
ftr-365	949	1	223	CARDINAL
ftr-365	950	1	federal nat’l mortgage ass’n	ORG
ftr-365	950	2	comm’r	CARDINAL
ftr-365	950	3	100	CARDINAL
ftr-365	951	1	541	CARDINAL
ftr-365	951	2	1993	DATE
ftr-365	952	1	224	CARDINAL
ftr-365	954	1	1995	DATE
ftr-365	954	2	6	CARDINAL
ftr-365	955	1	first	ORDINAL
ftr-365	956	1	second	ORDINAL
ftr-365	957	1	third	ORDINAL
ftr-365	959	1	225	CARDINAL
ftr-365	960	1	garlock	PERSON
ftr-365	960	2	2005	DATE
ftr-365	960	3	217	CARDINAL
ftr-365	960	4	17.01[a	CARDINAL
ftr-365	962	1	43	CARDINAL
ftr-365	963	1	226	CARDINAL
ftr-365	965	1	227	CARDINAL
ftr-365	965	2	the united states	GPE
ftr-365	966	1	228	CARDINAL
ftr-365	967	1	229	CARDINAL
ftr-365	968	1	230	CARDINAL
ftr-365	969	1	3	CARDINAL
ftr-365	971	1	231	CARDINAL
ftr-365	971	2	forty-ninth	DATE
ftr-365	971	3	the international fiscal association	ORG
ftr-365	971	4	ifa	ORG
ftr-365	972	1	232	CARDINAL
ftr-365	973	1	ifa	ORG
ftr-365	973	2	1995	DATE
ftr-365	973	3	226	CARDINAL
ftr-365	974	1	227	CARDINAL
ftr-365	978	1	1.1221-2	MONEY
ftr-365	980	1	1.446-4	MONEY
ftr-365	981	1	229	CARDINAL
ftr-365	982	1	1993	DATE
ftr-365	982	2	h.r.	GPE
ftr-365	983	1	213	CARDINAL
ftr-365	983	2	103d	CARDINAL
ftr-365	984	1	616	CARDINAL
ftr-365	984	2	1993	DATE
ftr-365	984	3	the united states	GPE
ftr-365	985	1	supra	PERSON
ftr-365	985	2	10	CARDINAL
ftr-365	985	3	264	CARDINAL
ftr-365	986	1	230	CARDINAL
ftr-365	986	2	david garlock	PERSON
ftr-365	986	3	yoram keinan	PERSON
ftr-365	986	4	howard leventhal	PERSON
ftr-365	986	5	alan munro	PERSON
ftr-365	986	6	18	CARDINAL
ftr-365	986	7	j. tax’n f. inst	PERSON
ftr-365	986	8	5 (2005	DATE
ftr-365	987	1	231	CARDINAL
ftr-365	988	1	32	CARDINAL
ftr-365	988	2	602-3	CARDINAL
ftr-365	988	3	ifa	ORG
ftr-365	988	4	1995	DATE
ftr-365	988	5	35	CARDINAL
ftr-365	988	6	684	CARDINAL
ftr-365	989	1	supra	PERSON
ftr-365	989	2	10	CARDINAL
ftr-365	989	3	270	CARDINAL
ftr-365	989	4	two	CARDINAL
ftr-365	989	5	mexico	GPE
ftr-365	989	6	greece	GPE
ftr-365	990	1	232	CARDINAL
ftr-365	991	1	ifa	ORG
ftr-365	991	2	1995	DATE
ftr-365	991	3	35	CARDINAL
ftr-365	992	1	32	CARDINAL
ftr-365	992	2	602-3	CARDINAL
ftr-365	994	1	44	CARDINAL
ftr-365	994	2	florida	GPE
ftr-365	995	1	9:1	CARDINAL
ftr-365	996	1	233	CARDINAL
ftr-365	997	1	234	CARDINAL
ftr-365	998	1	235	CARDINAL
ftr-365	999	1	236	CARDINAL
ftr-365	1000	1	237	CARDINAL
ftr-365	1000	2	238	CARDINAL
ftr-365	1002	1	the united states	GPE
ftr-365	1003	1	239	CARDINAL
ftr-365	1003	2	u.s.	GPE
ftr-365	1003	3	u.s.	GPE
ftr-365	1004	1	240	CARDINAL
ftr-365	1005	1	233	CARDINAL
ftr-365	1006	1	ifa	ORG
ftr-365	1006	2	1995	DATE
ftr-365	1006	3	35	CARDINAL
ftr-365	1006	4	684	CARDINAL
ftr-365	1006	5	32	CARDINAL
ftr-365	1006	6	603	CARDINAL
ftr-365	1006	7	234	CARDINAL
ftr-365	1008	1	235	CARDINAL
ftr-365	1008	2	ifa	ORG
ftr-365	1008	3	1995	DATE
ftr-365	1008	4	35	CARDINAL
ftr-365	1009	1	supra	PERSON
ftr-365	1009	2	10	CARDINAL
ftr-365	1009	3	271	CARDINAL
ftr-365	1010	1	236	CARDINAL
ftr-365	1010	2	thuronyi	PERSON
ftr-365	1010	3	supra	PERSON
ftr-365	1010	4	10	CARDINAL
ftr-365	1010	5	264	CARDINAL
ftr-365	1010	6	237	CARDINAL
ftr-365	1011	1	271	CARDINAL
ftr-365	1012	1	238	CARDINAL
ftr-365	1016	1	1.864(b)-1	CARDINAL
ftr-365	1016	2	239	CARDINAL
ftr-365	1017	1	6	CARDINAL
ftr-365	1017	2	240	CARDINAL
ftr-365	1018	1	d.	NORP
ftr-365	1018	2	charles t. plambeck et	PERSON
ftr-365	1018	3	80b	CARDINAL
ftr-365	1018	4	de droit fiscal international 653 (1995	ORG
ftr-365	1019	1	45	CARDINAL
ftr-365	1019	2	u.s.	GPE
ftr-365	1020	1	241	CARDINAL
ftr-365	1021	1	annual	DATE
ftr-365	1022	1	242	CARDINAL
ftr-365	1022	2	one	CARDINAL
ftr-365	1023	1	243	CARDINAL
ftr-365	1024	1	section 1.8637(b	LAW
ftr-365	1024	2	u.s.	GPE
ftr-365	1025	1	244	CARDINAL
ftr-365	1027	1	245	CARDINAL
ftr-365	1027	2	david hariton	PERSON
ftr-365	1027	3	new york	GPE
ftr-365	1030	1	246	CARDINAL
ftr-365	1030	2	argentina	GPE
ftr-365	1030	3	columbia	GPE
ftr-365	1031	1	247	CARDINAL
ftr-365	1031	2	the united kingdom	GPE
ftr-365	1032	1	moncrieff	ORG
ftr-365	1032	2	supra	PERSON
ftr-365	1032	3	205	CARDINAL
ftr-365	1032	4	2002	DATE
ftr-365	1033	1	241	CARDINAL
ftr-365	1036	1	1.1441 2(b)(1)(i	MONEY
ftr-365	1037	1	242	CARDINAL
ftr-365	1039	1	1.1441-2(b)(1)(ii	CARDINAL
ftr-365	1040	1	243	CARDINAL
ftr-365	1044	1	244	CARDINAL
ftr-365	1049	1	1.446-3(c	CARDINAL
ftr-365	1052	1	1.14414(a)(3	CARDINAL
ftr-365	1054	1	1.863-7(a	MONEY
ftr-365	1054	2	u.s.	GPE
ftr-365	1055	1	245	CARDINAL
ftr-365	1057	1	1.863-7(a	MONEY
ftr-365	1060	1	1.988-4(a	CARDINAL
ftr-365	1062	1	246	CARDINAL
ftr-365	1063	1	david p. hariton	PERSON
ftr-365	1063	2	new york	GPE
ftr-365	1063	3	40	CARDINAL
ftr-365	1063	4	int’l 545	PERSON
ftr-365	1063	5	120	CARDINAL
ftr-365	1064	1	1.863-7	CARDINAL
ftr-365	1067	1	1.863-7(b)(3	DATE
ftr-365	1068	1	247	CARDINAL
ftr-365	1069	1	guillermo o. teijeiro	PERSON
ftr-365	1069	2	argentine	NORP
ftr-365	1069	3	32	CARDINAL
ftr-365	1069	4	int’l 67	PRODUCT
ftr-365	1069	5	aug. 21, 2003	DATE
ftr-365	1069	6	argentina	GPE
ftr-365	1069	7	argentina	GPE
ftr-365	1070	1	46	DATE
ftr-365	1070	2	florida	GPE
ftr-365	1070	3	9:1	CARDINAL
ftr-365	1070	4	today	DATE
ftr-365	1070	5	the united states	GPE
ftr-365	1071	1	248	CARDINAL
ftr-365	1072	1	249	CARDINAL
ftr-365	1072	2	section 865	LAW
ftr-365	1073	1	250	CARDINAL
ftr-365	1074	1	251	CARDINAL
ftr-365	1074	2	canada	GPE
ftr-365	1075	1	252	CARDINAL
ftr-365	1075	2	canada	GPE
ftr-365	1075	3	canadian	NORP
ftr-365	1076	1	253	CARDINAL
ftr-365	1076	2	the united kingdom	GPE
ftr-365	1076	3	argentina	GPE
ftr-365	1077	1	d.	NORP
ftr-365	1077	2	mario andrade	PERSON
ftr-365	1077	3	colombia	GPE
ftr-365	1077	4	22	CARDINAL
ftr-365	1077	5	int’l 3080	PRODUCT
ftr-365	1077	6	june 1, 2001	DATE
ftr-365	1078	1	colombian	NORP
ftr-365	1078	2	colombia	GPE
ftr-365	1078	3	35%	PERCENT
ftr-365	1078	4	an additional 7%	PERCENT
ftr-365	1078	5	39.55%	PERCENT
ftr-365	1079	1	248	CARDINAL
ftr-365	1080	1	avi-yonah & swartz	ORG
ftr-365	1080	2	1997	DATE
ftr-365	1080	3	39	CARDINAL
ftr-365	1081	1	keinan	GPE
ftr-365	1081	2	2007	DATE
ftr-365	1081	3	32	CARDINAL
ftr-365	1081	4	143	CARDINAL
ftr-365	1082	1	865(j)(2	ORG
ftr-365	1082	2	irs	ORG
ftr-365	1083	1	249	CARDINAL
ftr-365	1085	1	keinan	GPE
ftr-365	1085	2	2007	DATE
ftr-365	1085	3	32	CARDINAL
ftr-365	1085	4	143	CARDINAL
ftr-365	1086	1	6	CARDINAL
ftr-365	1087	1	u.s.	GPE
ftr-365	1087	2	u.s.	GPE
ftr-365	1087	3	david f. levy	PERSON
ftr-365	1087	4	97	CARDINAL
ftr-365	1087	5	tnt	ORG
ftr-365	1087	6	sep. 25, 1997	DATE
ftr-365	1088	1	251	CARDINAL
ftr-365	1089	1	32	CARDINAL
ftr-365	1089	2	603	CARDINAL
ftr-365	1089	3	ifa	ORG
ftr-365	1089	4	1995	DATE
ftr-365	1089	5	35	CARDINAL
ftr-365	1089	6	252	CARDINAL
ftr-365	1090	1	bernstein	PERSON
ftr-365	1090	2	jack	PERSON
ftr-365	1090	3	sky & nicholls	ORG
ftr-365	1090	4	andrew	PERSON
ftr-365	1090	5	canadian	NORP
ftr-365	1090	6	37	CARDINAL
ftr-365	1090	7	int’l 587	PRODUCT
ftr-365	1090	8	2005	DATE
ftr-365	1091	1	253	CARDINAL
ftr-365	1093	1	47	CARDINAL
ftr-365	1093	2	2002	DATE
ftr-365	1095	1	254	CARDINAL
ftr-365	1095	2	the united states	GPE
ftr-365	1095	3	first	ORDINAL
ftr-365	1095	4	irs	ORG
ftr-365	1095	5	1987	DATE
ftr-365	1095	6	255	CARDINAL
ftr-365	1099	1	256	CARDINAL
ftr-365	1099	2	ifa	ORG
ftr-365	1099	3	1995	DATE
ftr-365	1101	1	257	CARDINAL
ftr-365	1103	1	258	CARDINAL
ftr-365	1103	2	254	CARDINAL
ftr-365	1104	1	supra	PERSON
ftr-365	1104	2	205	CARDINAL
ftr-365	1105	1	255	CARDINAL
ftr-365	1107	1	87	CARDINAL
ftr-365	1107	2	180	CARDINAL
ftr-365	1108	1	two years	DATE
ftr-365	1108	2	new york	GPE
ftr-365	1109	1	new york	GPE
ftr-365	1109	2	85	CARDINAL
ftr-365	1109	3	tnt 11852	ORG
ftr-365	1110	1	256	CARDINAL
ftr-365	1110	2	32	CARDINAL
ftr-365	1110	3	supra	PERSON
ftr-365	1110	4	10	CARDINAL
ftr-365	1110	5	257	CARDINAL
ftr-365	1111	1	keinan	PERSON
ftr-365	1111	2	2007	DATE
ftr-365	1111	3	32	CARDINAL
ftr-365	1112	1	258	CARDINAL
ftr-365	1113	1	32	CARDINAL
ftr-365	1113	2	597-98	CARDINAL
ftr-365	1116	1	first	ORDINAL
ftr-365	1117	1	first	ORDINAL
ftr-365	1117	2	second	ORDINAL
ftr-365	1119	1	first	ORDINAL
ftr-365	1121	1	48	CARDINAL
ftr-365	1121	2	florida	GPE
ftr-365	1122	1	9:1	CARDINAL
ftr-365	1124	1	259	CARDINAL
ftr-365	1125	1	260	CARDINAL
ftr-365	1127	1	ifa	ORG
ftr-365	1127	2	1995	DATE
ftr-365	1128	1	261	CARDINAL
ftr-365	1128	2	ifa	ORG
ftr-365	1128	3	1995	DATE
ftr-365	1128	4	first	ORDINAL
ftr-365	1129	1	262	CARDINAL
ftr-365	1129	2	ifa	ORG
ftr-365	1129	3	1995	DATE
ftr-365	1130	1	263	CARDINAL
ftr-365	1130	2	ifa	ORG
ftr-365	1130	3	1995	DATE
ftr-365	1131	1	259	CARDINAL
ftr-365	1131	2	5	CARDINAL
ftr-365	1131	3	777	CARDINAL
ftr-365	1133	1	260	CARDINAL
ftr-365	1134	1	andrade	PERSON
ftr-365	1134	2	colombia	GPE
ftr-365	1134	3	22	CARDINAL
ftr-365	1134	4	int’l 3080	PRODUCT
ftr-365	1134	5	june 1, 2001	DATE
ftr-365	1134	6	colombia	GPE
ftr-365	1137	1	261	CARDINAL
ftr-365	1137	2	49th ifa cong.	ORG
ftr-365	1139	1	1995	DATE
ftr-365	1140	1	michael cosgrove	PERSON
ftr-365	1140	2	ifa	ORG
ftr-365	1140	3	65	CARDINAL
ftr-365	1140	4	bna	ORG
ftr-365	1140	5	507	CARDINAL
ftr-365	1140	6	1995	DATE
ftr-365	1141	1	262	CARDINAL
ftr-365	1142	1	avi-yonah & swartz	ORG
ftr-365	1142	2	1997	DATE
ftr-365	1142	3	39	CARDINAL
ftr-365	1143	1	263	CARDINAL
ftr-365	1145	1	49	CARDINAL
ftr-365	1145	2	ifa	ORG
ftr-365	1145	3	1995	DATE
ftr-365	1148	1	264	CARDINAL
ftr-365	1152	1	265 264	CARDINAL
ftr-365	1153	1	ifa	ORG
ftr-365	1153	2	1995	DATE
ftr-365	1153	3	35	CARDINAL
ftr-365	1154	1	¶ 2.4	ORG
ftr-365	1157	1	oecd	ORG
ftr-365	1158	1	265	CARDINAL
ftr-365	1159	1	thuronyi	PERSON
ftr-365	1159	2	supra	PERSON
ftr-365	1159	3	10	CARDINAL
ftr-365	1159	4	261	CARDINAL
ftr-365	1159	5	h.d.	GPE
ftr-365	1159	6	d.	NORP
ftr-365	1159	7	85b cahiers de droit fiscal international (1995	PERSON
ftr-365	1159	8	l. lokken	PERSON
ftr-365	1159	9	50	CARDINAL
ftr-365	1159	10	florida	GPE
ftr-365	1159	11	9:1	CARDINAL
ftr-365	1159	12	thuronyi	PERSON
ftr-365	1161	1	266	CARDINAL
ftr-365	1163	1	267	CARDINAL
ftr-365	1163	2	the united states	GPE
ftr-365	1163	3	irs	ORG
ftr-365	1163	4	u.s.	GPE
ftr-365	1163	5	u.s.	GPE
ftr-365	1164	1	268	CARDINAL
ftr-365	1165	1	eighth	ORDINAL
ftr-365	1165	2	u.n. 1998	ORG
ftr-365	1166	1	266	CARDINAL
ftr-365	1167	1	garlock	PERSON
ftr-365	1168	1	al	PERSON
ftr-365	1169	1	2005	DATE
ftr-365	1169	2	230	CARDINAL
ftr-365	1170	1	267	CARDINAL
ftr-365	1171	1	268	CARDINAL
ftr-365	1172	1	reich	PERSON
ftr-365	1172	2	supra	PERSON
ftr-365	1172	3	11	CARDINAL
ftr-365	1175	1	1.864(b)-1	DATE
ftr-365	1175	2	june 11, 1998	DATE
ftr-365	1175	3	849	CARDINAL
ftr-365	1175	4	58	DATE
ftr-365	1177	1	53125	DATE
ftr-365	1177	2	oct. 14, 1993	DATE
ftr-365	1177	3	irs	ORG
ftr-365	1177	4	one	CARDINAL
ftr-365	1177	5	861	CARDINAL
ftr-365	1177	6	865	CARDINAL
ftr-365	1177	7	1058, 1992-	DATE
ftr-365	1177	8	1	CARDINAL
ftr-365	1177	9	one	CARDINAL
ftr-365	1177	10	new york	GPE
ftr-365	1177	11	u.s.	GPE
ftr-365	1177	12	highlights & documents	ORG
ftr-365	1177	13	june 5, 1998	DATE
ftr-365	1177	14	2869	CARDINAL
ftr-365	1177	15	aviyonah & swartz	ORG
ftr-365	1177	16	1997	DATE
ftr-365	1177	17	39	CARDINAL
ftr-365	1178	1	51 4	DATE
ftr-365	1180	1	269	CARDINAL
ftr-365	1181	1	270	CARDINAL
ftr-365	1182	1	271	CARDINAL
ftr-365	1182	2	article 7)	LAW
ftr-365	1182	3	article 10	LAW
ftr-365	1182	4	article 11	LAW
ftr-365	1182	5	article 13	LAW
ftr-365	1182	6	article 21	LAW
ftr-365	1183	1	272	CARDINAL
ftr-365	1183	2	u.s.	GPE
ftr-365	1183	3	oecd	ORG
ftr-365	1184	1	273	CARDINAL
ftr-365	1184	2	article 7	LAW
ftr-365	1184	3	274	CARDINAL
ftr-365	1184	4	two	CARDINAL
ftr-365	1185	1	u.s.	GPE
ftr-365	1189	1	275	CARDINAL
ftr-365	1189	2	1995	DATE
ftr-365	1190	1	276 269	CARDINAL
ftr-365	1192	1	270	CARDINAL
ftr-365	1193	1	u.s.	GPE
ftr-365	1193	2	73	CARDINAL
ftr-365	1193	3	1225	CARDINAL
ftr-365	1194	1	271	CARDINAL
ftr-365	1194	2	thuronyi	PERSON
ftr-365	1194	3	supra	PERSON
ftr-365	1194	4	10	CARDINAL
ftr-365	1194	5	268	CARDINAL
ftr-365	1195	1	272	CARDINAL
ftr-365	1196	1	bruce a. elvin	PERSON
ftr-365	1196	2	96	CARDINAL
ftr-365	1196	3	1994	DATE
ftr-365	1196	4	thuronyi	GPE
ftr-365	1196	5	supra	PERSON
ftr-365	1196	6	10	CARDINAL
ftr-365	1196	7	268	CARDINAL
ftr-365	1196	8	273	CARDINAL
ftr-365	1198	1	275	CARDINAL
ftr-365	1199	1	6	CARDINAL
ftr-365	1199	2	1981	DATE
ftr-365	1199	3	u.s.	GPE
ftr-365	1200	1	10(3	CARDINAL
ftr-365	1201	1	276	CARDINAL
ftr-365	1202	1	d.	NORP
ftr-365	1202	2	avi-yonah & swartz	ORG
ftr-365	1202	3	1997	DATE
ftr-365	1202	4	39	CARDINAL
ftr-365	1203	1	52	CARDINAL
ftr-365	1203	2	florida	GPE
ftr-365	1203	3	9:1	CARDINAL
ftr-365	1204	1	277	CARDINAL
ftr-365	1205	1	278	CARDINAL
ftr-365	1206	1	279	CARDINAL
ftr-365	1206	2	u.n	ORG
ftr-365	1208	1	280	CARDINAL
ftr-365	1209	1	281	CARDINAL
ftr-365	1209	2	today	DATE
ftr-365	1210	1	282	CARDINAL
ftr-365	1212	1	u.s.	GPE
ftr-365	1212	2	oecd	ORG
ftr-365	1212	3	u.n.	PERSON
ftr-365	1213	1	277	CARDINAL
ftr-365	1213	2	thuronyi	PERSON
ftr-365	1213	3	supra	PERSON
ftr-365	1213	4	10	CARDINAL
ftr-365	1213	5	269	CARDINAL
ftr-365	1213	6	278	CARDINAL
ftr-365	1214	1	d.	NORP
ftr-365	1214	2	u.s.	GPE
ftr-365	1214	3	1,000	MONEY
ftr-365	1214	4	u.s	GPE
ftr-365	1214	5	100	MONEY
ftr-365	1214	6	five years	DATE
ftr-365	1214	7	u.s.	GPE
ftr-365	1214	8	1,100	MONEY
ftr-365	1214	9	sixth	ORDINAL
ftr-365	1215	1	10%	PERCENT
ftr-365	1215	2	annual	DATE
ftr-365	1217	1	279	CARDINAL
ftr-365	1217	2	thuronyi	PERSON
ftr-365	1217	3	supra	PERSON
ftr-365	1217	4	10	CARDINAL
ftr-365	1217	5	269	CARDINAL
ftr-365	1218	1	u.s.	GPE
ftr-365	1219	1	germany	GPE
ftr-365	1219	2	france	GPE
ftr-365	1219	3	netherlands	GPE
ftr-365	1219	4	article 21(1	LAW
ftr-365	1219	5	1996	DATE
ftr-365	1219	6	u.s.	GPE
ftr-365	1220	1	280	CARDINAL
ftr-365	1222	1	282	CARDINAL
ftr-365	1223	1	oecd	ORG
ftr-365	1223	2	1994	DATE
ftr-365	1225	1	53	CARDINAL
ftr-365	1225	2	d.	NORP
ftr-365	1225	3	the united states	GPE
ftr-365	1225	4	u.s.	GPE
ftr-365	1226	1	283	CARDINAL
ftr-365	1227	1	284	CARDINAL
ftr-365	1227	2	u.s.	GPE
ftr-365	1227	3	the united states	GPE
ftr-365	1227	4	u.s.	GPE
ftr-365	1228	1	285	CARDINAL
ftr-365	1229	1	286	CARDINAL
ftr-365	1230	1	287	CARDINAL
ftr-365	1230	2	irs	ORG
ftr-365	1231	1	288	PRODUCT
ftr-365	1231	2	283	CARDINAL
ftr-365	1233	1	71	CARDINAL
ftr-365	1233	2	3231	CARDINAL
ftr-365	1233	3	3237-18, 1996	DATE
ftr-365	1233	4	96,301	CARDINAL
ftr-365	1234	1	284	CARDINAL
ftr-365	1234	2	jack bernstein	PERSON
ftr-365	1235	1	al.	PERSON
ftr-365	1235	2	canadian	NORP
ftr-365	1235	3	37	CARDINAL
ftr-365	1235	4	int’l 587	PRODUCT
ftr-365	1235	5	2005	DATE
ftr-365	1236	1	285	CARDINAL
ftr-365	1237	1	the united states	GPE
ftr-365	1239	1	286	CARDINAL
ftr-365	1240	1	irc §§ 864(b)(2)(a)(ii)-(b)(ii	ORG
ftr-365	1241	1	david hariton	PERSON
ftr-365	1241	2	40	CARDINAL
ftr-365	1241	3	int’l 545	PERSON
ftr-365	1241	4	572	CARDINAL
ftr-365	1241	5	2005	DATE
ftr-365	1242	1	287	CARDINAL
ftr-365	1245	1	1.864-2(c)(2)(i)(c	CARDINAL
ftr-365	1246	1	288	CARDINAL
ftr-365	1249	1	regs	PERSON
ftr-365	1250	1	1.864(b)-1,	DATE
ftr-365	1250	2	63	DATE
ftr-365	1252	1	32164-166	CARDINAL
ftr-365	1252	2	54	CARDINAL
ftr-365	1252	3	florida	GPE
ftr-365	1252	4	9:1	CARDINAL
ftr-365	1253	1	289	CARDINAL
ftr-365	1253	2	the united states	GPE
ftr-365	1253	3	u.s.	GPE
ftr-365	1254	1	290	CARDINAL
ftr-365	1254	2	u.s.	GPE
ftr-365	1255	1	the united states congress	ORG
ftr-365	1255	2	first	ORDINAL
ftr-365	1255	3	1936	DATE
ftr-365	1256	1	291	CARDINAL
ftr-365	1256	2	two	CARDINAL
ftr-365	1256	3	u.s.	GPE
ftr-365	1256	4	u.s.	GPE
ftr-365	1256	5	the united states	GPE
ftr-365	1257	1	292	CARDINAL
ftr-365	1257	2	thirty years later	DATE
ftr-365	1257	3	1966	DATE
ftr-365	1257	4	non-u.s	NORP
ftr-365	1257	5	u.s.	GPE
ftr-365	1258	1	293	CARDINAL
ftr-365	1258	2	u.s.	GPE
ftr-365	1258	3	u.s.	GPE
ftr-365	1259	1	294	CARDINAL
ftr-365	1259	2	irs	ORG
ftr-365	1259	3	1972	DATE
ftr-365	1262	1	289	CARDINAL
ftr-365	1264	1	regs	PERSON
ftr-365	1265	1	1.864-2(c)(2)(i	CARDINAL
ftr-365	1265	2	d)(2)(i	ORG
ftr-365	1266	1	290	CARDINAL
ftr-365	1267	1	6	CARDINAL
ftr-365	1267	2	291	CARDINAL
ftr-365	1268	1	1936	DATE
ftr-365	1270	1	74	CARDINAL
ftr-365	1271	1	49	CARDINAL
ftr-365	1272	1	1648, 171415 (	DATE
ftr-365	1272	2	1936	DATE
ftr-365	1275	1	74-2156	CARDINAL
ftr-365	1275	2	21 (1936	DATE
ftr-365	1276	1	292	CARDINAL
ftr-365	1278	1	1966	DATE
ftr-365	1279	1	89	CARDINAL
ftr-365	1279	2	80	CARDINAL
ftr-365	1280	1	1539	CARDINAL
ftr-365	1280	2	1544	DATE
ftr-365	1280	3	1966	DATE
ftr-365	1281	1	s.	PERSON
ftr-365	1281	2	89-1701	CARDINAL
ftr-365	1281	3	16-17	DATE
ftr-365	1281	4	22	CARDINAL
ftr-365	1281	5	32	CARDINAL
ftr-365	1282	1	294	CARDINAL
ftr-365	1283	1	89-1450	CARDINAL
ftr-365	1283	2	6 (1966	DATE
ftr-365	1284	1	(2005	DATE
ftr-365	1284	2	286	CARDINAL
ftr-365	1284	3	the united states	GPE
ftr-365	1284	4	u.s.	GPE
ftr-365	1284	5	u.s.	GPE
ftr-365	1285	1	the 1940s	DATE
ftr-365	1285	2	congress	ORG
ftr-365	1285	3	irs	ORG
ftr-365	1285	4	u.s.	GPE
ftr-365	1285	5	u.s.	GPE
ftr-365	1285	6	5	CARDINAL
ftr-365	1285	7	783-84	CARDINAL
ftr-365	1285	8	u.s.	GPE
ftr-365	1285	9	u.s.	GPE
ftr-365	1285	10	congress	ORG
ftr-365	1285	11	two	CARDINAL
ftr-365	1285	12	1996	DATE
ftr-365	1285	13	one	CARDINAL
ftr-365	1285	14	2008	DATE
ftr-365	1285	15	55	CARDINAL
ftr-365	1286	1	295	CARDINAL
ftr-365	1287	1	296	CARDINAL
ftr-365	1290	1	297	CARDINAL
ftr-365	1291	1	the united states	GPE
ftr-365	1291	2	congress	ORG
ftr-365	1291	3	the united states	GPE
ftr-365	1293	1	reich	PERSON
ftr-365	1293	2	supra	PERSON
ftr-365	1293	3	11	CARDINAL
ftr-365	1293	4	295	CARDINAL
ftr-365	1295	1	89-1450	CARDINAL
ftr-365	1295	2	55-56	CARDINAL
ftr-365	1295	3	s. rep	ORG
ftr-365	1295	4	89-1707	DATE
ftr-365	1295	5	80	DATE
ftr-365	1295	6	the united states	GPE
ftr-365	1296	1	the united states	GPE
ftr-365	1298	1	the taxable year	DATE
ftr-365	1300	1	296	CARDINAL
ftr-365	1301	1	d.	NORP
ftr-365	1303	1	1.864-2(c)(1	CARDINAL
ftr-365	1304	1	297	CARDINAL
ftr-365	1305	1	senate	ORG
ftr-365	1306	1	74-2156	CARDINAL
ftr-365	1306	2	21 (1936	DATE
ftr-365	1307	1	56	CARDINAL
ftr-365	1307	2	florida	GPE
ftr-365	1307	3	9:1	CARDINAL
ftr-365	1307	4	u.s.	GPE
ftr-365	1307	5	u.s.	GPE
ftr-365	1308	1	u.s.	GPE
ftr-365	1309	1	298	CARDINAL
ftr-365	1309	2	the united states	GPE
ftr-365	1309	3	the united states	GPE
ftr-365	1310	1	299	CARDINAL
ftr-365	1310	2	300	CARDINAL
ftr-365	1310	3	third	ORDINAL
ftr-365	1313	1	301	CARDINAL
ftr-365	1313	2	298	CARDINAL
ftr-365	1314	1	6	CARDINAL
ftr-365	1314	2	299	CARDINAL
ftr-365	1315	1	2004-52	DATE
ftr-365	1315	2	2004-32	DATE
ftr-365	1316	1	168	CARDINAL
ftr-365	1316	2	aug. 9, 2004	DATE
ftr-365	1317	1	300	CARDINAL
ftr-365	1319	1	david z. nirenberg	PERSON
ftr-365	1319	2	steven l. kopp	PERSON
ftr-365	1319	3	87	CARDINAL
ftr-365	1319	4	82 (1997	DATE
ftr-365	1321	1	frank partnoy	PERSON
ftr-365	1321	2	two	CARDINAL
ftr-365	1321	3	77	CARDINAL
ftr-365	1323	1	619	CARDINAL
ftr-365	1323	2	677	CARDINAL
ftr-365	1323	3	1999	DATE
ftr-365	1325	1	jonathan talisman	PERSON
ftr-365	1325	2	joseph mikrut	PERSON
ftr-365	1325	3	second	ORDINAL
ftr-365	1325	4	2002	DATE
ftr-365	1325	5	148	CARDINAL
ftr-365	1325	6	july 02, 2002	DATE
ftr-365	1326	1	301	CARDINAL
ftr-365	1328	1	nirenberg & kopp (	ORG
ftr-365	1328	2	1997	DATE
ftr-365	1328	3	300	CARDINAL
ftr-365	1328	4	89	DATE
ftr-365	1331	1	2008	DATE
ftr-365	1332	1	57	CARDINAL
ftr-365	1333	1	302	CARDINAL
ftr-365	1334	1	303	CARDINAL
ftr-365	1334	2	one	CARDINAL
ftr-365	1335	1	304	CARDINAL
ftr-365	1335	2	irs	ORG
ftr-365	1335	3	two	CARDINAL
ftr-365	1335	4	2004-52	DATE
ftr-365	1335	5	u.s.	GPE
ftr-365	1335	6	u.s.	GPE
ftr-365	1335	7	u.s.	GPE
ftr-365	1336	1	irs	ORG
ftr-365	1336	2	congress	ORG
ftr-365	1337	1	305 302	CARDINAL
ftr-365	1338	1	d.	NORP
ftr-365	1340	1	isda	ORG
ftr-365	1340	2	treasury	ORG
ftr-365	1340	3	2003	DATE
ftr-365	1340	4	232	CARDINAL
ftr-365	1340	5	nov. 21, 2003	DATE
ftr-365	1341	1	303	CARDINAL
ftr-365	1343	1	one	CARDINAL
ftr-365	1344	1	bruce kayle	PERSON
ftr-365	1345	1	50	CARDINAL
ftr-365	1346	1	569	CARDINAL
ftr-365	1346	2	1997	DATE
ftr-365	1346	3	12	CARDINAL
ftr-365	1348	1	isda	ORG
ftr-365	1348	2	2003	DATE
ftr-365	1348	3	302	CARDINAL
ftr-365	1349	1	304	CARDINAL
ftr-365	1350	1	garlock	PERSON
ftr-365	1351	1	al	PERSON
ftr-365	1352	1	2005	DATE
ftr-365	1352	2	230	CARDINAL
ftr-365	1352	3	305	CARDINAL
ftr-365	1353	1	58	CARDINAL
ftr-365	1353	2	florida	GPE
ftr-365	1354	1	9:1	CARDINAL
ftr-365	1355	1	2000	DATE
ftr-365	1355	2	the united states	GPE
ftr-365	1355	3	1984	DATE
ftr-365	1356	1	306	CARDINAL
ftr-365	1357	1	307	CARDINAL
ftr-365	1357	2	oecd	ORG
ftr-365	1357	3	1998	DATE
ftr-365	1357	4	oecd	ORG
ftr-365	1357	5	non-oecd	ORG
ftr-365	1358	1	308	CARDINAL
ftr-365	1358	2	2000	DATE
ftr-365	1358	3	oecd	ORG
ftr-365	1359	1	309	CARDINAL
ftr-365	1361	1	oecd	ORG
ftr-365	1361	2	1	CARDINAL
ftr-365	1361	3	oecd	ORG
ftr-365	1362	1	310	CARDINAL
ftr-365	1362	2	oecd	ORG
ftr-365	1362	3	non-oecd	ORG
ftr-365	1363	1	311	CARDINAL
ftr-365	1363	2	28	CARDINAL
ftr-365	1363	3	oecd	ORG
ftr-365	1363	4	2000	DATE
ftr-365	1363	5	306	CARDINAL
ftr-365	1363	6	2000	DATE
ftr-365	1363	7	3	CARDINAL
ftr-365	1363	8	1581	DATE
ftr-365	1364	1	307	CARDINAL
ftr-365	1365	1	1583-85	DATE
ftr-365	1365	2	308	CARDINAL
ftr-365	1366	1	oecd	ORG
ftr-365	1366	2	1998	DATE
ftr-365	1366	3	1	CARDINAL
ftr-365	1366	4	the oecd council	ORG
ftr-365	1366	5	luxembourg	GPE
ftr-365	1366	6	switzerland	GPE
ftr-365	1366	7	9 april 1998	DATE
ftr-365	1366	8	april 27-28, 1998	DATE
ftr-365	1367	1	oecd	ORG
ftr-365	1367	2	1998	DATE
ftr-365	1367	3	1	CARDINAL
ftr-365	1367	4	3	CARDINAL
ftr-365	1369	1	8, ¶ 5	DATE
ftr-365	1369	2	309	CARDINAL
ftr-365	1370	1	2000	DATE
ftr-365	1370	2	oecd 2000	ORG
ftr-365	1370	3	oecd	ORG
ftr-365	1370	4	2000	DATE
ftr-365	1371	1	310	CARDINAL
ftr-365	1371	2	2000	DATE
ftr-365	1371	3	3	CARDINAL
ftr-365	1371	4	1659	CARDINAL
ftr-365	1373	1	311	CARDINAL
ftr-365	1374	1	oecd	ORG
ftr-365	1374	2	1998	DATE
ftr-365	1374	3	1	CARDINAL
ftr-365	1374	4	¶ 13	DATE
ftr-365	1374	5	2008	DATE
ftr-365	1374	6	59	CARDINAL
ftr-365	1375	1	oecd	ORG
ftr-365	1376	1	oecd	ORG
ftr-365	1377	1	312	CARDINAL
ftr-365	1377	2	oecd	ORG
ftr-365	1377	3	1998	DATE
ftr-365	1377	4	313	CARDINAL
ftr-365	1378	1	314	CARDINAL
ftr-365	1378	2	oecd	ORG
ftr-365	1378	3	1998	DATE
ftr-365	1382	1	312	CARDINAL
ftr-365	1383	1	oecd	ORG
ftr-365	1383	2	2000	DATE
ftr-365	1383	3	309	CARDINAL
ftr-365	1383	4	22	CARDINAL
ftr-365	1383	5	¶ 30	DATE
ftr-365	1384	1	1998	DATE
ftr-365	1385	1	313	CARDINAL
ftr-365	1386	1	oecd	ORG
ftr-365	1386	2	1998	DATE
ftr-365	1386	3	1	CARDINAL
ftr-365	1386	4	8	CARDINAL
ftr-365	1386	5	314	CARDINAL
ftr-365	1387	1	9-10	DATE
ftr-365	1387	2	12	CARDINAL
ftr-365	1388	1	60	CARDINAL
ftr-365	1388	2	florida	GPE
ftr-365	1388	3	9:1	CARDINAL
ftr-365	1389	1	315	CARDINAL
ftr-365	1390	1	316	CARDINAL
ftr-365	1391	1	317	CARDINAL
ftr-365	1391	2	oecd	ORG
ftr-365	1391	3	1998	DATE
ftr-365	1391	4	three	CARDINAL
ftr-365	1391	5	one	CARDINAL
ftr-365	1391	6	i.	PERSON
ftr-365	1391	7	first	ORDINAL
ftr-365	1392	1	315	CARDINAL
ftr-365	1393	1	16	CARDINAL
ftr-365	1394	1	316	CARDINAL
ftr-365	1395	1	16, ¶ 31	DATE
ftr-365	1396	1	317	CARDINAL
ftr-365	1397	1	d.	NORP
ftr-365	1397	2	four years later	DATE
ftr-365	1397	3	the cato institute	ORG
ftr-365	1397	4	six	CARDINAL
ftr-365	1397	5	at least four	CARDINAL
ftr-365	1398	1	chris edwards & veronique de rugy	ORG
ftr-365	1398	2	cato study on international tax competition	ORG
ftr-365	1398	3	2002	DATE
ftr-365	1398	4	85-51	CARDINAL
ftr-365	1398	5	¶ 102	CARDINAL
ftr-365	1398	6	2, 2002	DATE
ftr-365	1399	1	first	ORDINAL
ftr-365	1400	1	2008	DATE
ftr-365	1401	1	61 iii	QUANTITY
ftr-365	1402	1	first	ORDINAL
ftr-365	1402	2	second	ORDINAL
ftr-365	1403	1	318	CARDINAL
ftr-365	1403	2	oecd	ORG
ftr-365	1403	3	1998	DATE
ftr-365	1403	4	third	ORDINAL
ftr-365	1403	5	first	ORDINAL
ftr-365	1403	6	second	ORDINAL
ftr-365	1403	7	319 2	CARDINAL
ftr-365	1409	1	320	CARDINAL
ftr-365	1411	1	second	ORDINAL
ftr-365	1412	1	318	CARDINAL
ftr-365	1413	1	oecd	ORG
ftr-365	1413	2	1998	DATE
ftr-365	1413	3	1	CARDINAL
ftr-365	1413	4	19-20	CARDINAL
ftr-365	1414	1	319	CARDINAL
ftr-365	1415	1	20-21	DATE
ftr-365	1415	2	¶ 44	DATE
ftr-365	1415	3	320	CARDINAL
ftr-365	1416	1	22	CARDINAL
ftr-365	1417	1	3	CARDINAL
ftr-365	1417	2	59	CARDINAL
ftr-365	1417	3	oecd	ORG
ftr-365	1417	4	1998	DATE
ftr-365	1417	5	62	CARDINAL
ftr-365	1417	6	florida	GPE
ftr-365	1418	1	9:1 four	CARDINAL
ftr-365	1418	2	zero	CARDINAL
ftr-365	1419	1	321	CARDINAL
ftr-365	1419	2	zero	CARDINAL
ftr-365	1419	3	first	ORDINAL
ftr-365	1419	4	one	CARDINAL
ftr-365	1420	1	322	CARDINAL
ftr-365	1420	2	first	ORDINAL
ftr-365	1420	3	three	CARDINAL
ftr-365	1421	1	323	CARDINAL
ftr-365	1422	1	324	CARDINAL
ftr-365	1423	1	325	CARDINAL
ftr-365	1424	1	326	CARDINAL
ftr-365	1424	2	three	CARDINAL
ftr-365	1425	1	3	CARDINAL
ftr-365	1425	2	321	CARDINAL
ftr-365	1426	1	25	CARDINAL
ftr-365	1426	2	322	CARDINAL
ftr-365	1427	1	26	CARDINAL
ftr-365	1427	2	323	CARDINAL
ftr-365	1428	1	oecd	ORG
ftr-365	1428	2	1998	DATE
ftr-365	1428	3	1	CARDINAL
ftr-365	1432	1	2000	DATE
ftr-365	1432	2	3	CARDINAL
ftr-365	1432	3	1660	CARDINAL
ftr-365	1432	4	oecd	ORG
ftr-365	1432	5	1998	DATE
ftr-365	1432	6	1	CARDINAL
ftr-365	1432	7	30-34	DATE
ftr-365	1432	8	68	CARDINAL
ftr-365	1433	1	324	CARDINAL
ftr-365	1434	1	oecd	ORG
ftr-365	1434	2	1998	DATE
ftr-365	1434	3	1	CARDINAL
ftr-365	1434	4	26	CARDINAL
ftr-365	1434	5	325	CARDINAL
ftr-365	1435	1	1	CARDINAL
ftr-365	1436	1	326	CARDINAL
ftr-365	1438	1	63	CARDINAL
ftr-365	1438	2	u.s.	GPE
ftr-365	1438	3	1	CARDINAL
ftr-365	1438	4	oecd	ORG
ftr-365	1439	1	4	CARDINAL
ftr-365	1440	1	oecd	ORG
ftr-365	1440	2	2000	DATE
ftr-365	1440	3	2000	DATE
ftr-365	1440	4	oecd	ORG
ftr-365	1440	5	327	CARDINAL
ftr-365	1440	6	3	CARDINAL
ftr-365	1440	7	the united states	GPE
ftr-365	1440	8	three	CARDINAL
ftr-365	1441	1	328	CARDINAL
ftr-365	1441	2	today	DATE
ftr-365	1442	1	3	CARDINAL
ftr-365	1443	1	belgium	GPE
ftr-365	1443	2	finland	GPE
ftr-365	1443	3	aland captive insurance	ORG
ftr-365	1443	4	italy trieste financial services	ORG
ftr-365	1443	5	ireland international financial services centre	ORG
ftr-365	1443	6	portugal madeira international business centre	ORG
ftr-365	1443	7	luxembourg	GPE
ftr-365	1443	8	sweden	GPE
ftr-365	1443	9	hungary	GPE
ftr-365	1443	10	hungary	GPE
ftr-365	1443	11	ireland international financial services centre	ORG
ftr-365	1443	12	327	CARDINAL
ftr-365	1444	1	oecd	ORG
ftr-365	1444	2	2000	DATE
ftr-365	1444	3	309	CARDINAL
ftr-365	1444	4	12	CARDINAL
ftr-365	1444	5	10	CARDINAL
ftr-365	1445	1	328	CARDINAL
ftr-365	1446	1	d.	NORP
ftr-365	1446	2	311	CARDINAL
ftr-365	1446	3	12-13	DATE
ftr-365	1446	4	10-11	CARDINAL
ftr-365	1447	1	ireland	GPE
ftr-365	1447	2	shannon airport	FAC
ftr-365	1447	3	italy trieste financial services	ORG
ftr-365	1447	4	64	CARDINAL
ftr-365	1447	5	florida	GPE
ftr-365	1447	6	9:1	CARDINAL
ftr-365	1447	7	luxembourg	GPE
ftr-365	1447	8	netherlands	GPE
ftr-365	1447	9	netherlands	GPE
ftr-365	1447	10	netherlands	GPE
ftr-365	1447	11	spain	GPE
ftr-365	1447	12	switzerland	GPE
ftr-365	1447	13	greece	GPE
ftr-365	1447	14	ireland international financial services centre	ORG
ftr-365	1448	1	luxembourg	GPE
ftr-365	1448	2	one	CARDINAL
ftr-365	1448	3	1929	DATE
ftr-365	1449	1	portugal madeira international business centre	ORG
ftr-365	1450	1	canada international	ORG
ftr-365	1450	2	ireland international financial services centre italy trieste financial services	ORG
ftr-365	1450	3	korea	GPE
ftr-365	1450	4	portugal external branches	ORG
ftr-365	1450	5	the madeira international business centre	ORG
ftr-365	1450	6	turkey	GPE
ftr-365	1450	7	istanbul	GPE
ftr-365	1450	8	belgium	GPE
ftr-365	1450	9	france	GPE
ftr-365	1450	10	germany	GPE
ftr-365	1450	11	greece	GPE
ftr-365	1450	12	netherlands	GPE
ftr-365	1450	13	portugal madeira international business centre	ORG
ftr-365	1450	14	spain	GPE
ftr-365	1450	15	switzerland	GPE
ftr-365	1450	16	switzerland	GPE
ftr-365	1450	17	belgium	GPE
ftr-365	1450	18	2008	DATE
ftr-365	1451	1	65	CARDINAL
ftr-365	1451	2	france logistics centres	ORG
ftr-365	1451	3	netherlands	GPE
ftr-365	1451	4	turkish	NORP
ftr-365	1451	5	belgium	GPE
ftr-365	1451	6	netherlands	GPE
ftr-365	1452	1	canada international shipping germany international	ORG
ftr-365	1452	2	greece	GPE
ftr-365	1452	3	27/75	CARDINAL
ftr-365	1452	4	italy international shipping netherlands international	ORG
ftr-365	1452	5	portugal international shipping register	ORG
ftr-365	1452	6	belgium	GPE
ftr-365	1452	7	belgium	GPE
ftr-365	1452	8	netherlands	GPE
ftr-365	1452	9	netherlands	GPE
ftr-365	1452	10	united states	ORG
ftr-365	1453	1	first	ORDINAL
ftr-365	1453	2	1923	DATE
ftr-365	1453	3	1928	DATE
ftr-365	1455	1	second	ORDINAL
ftr-365	1455	2	oecd	ORG
ftr-365	1455	3	1998	DATE
ftr-365	1456	1	four	CARDINAL
ftr-365	1456	2	first	ORDINAL
ftr-365	1456	3	three	CARDINAL
ftr-365	1457	1	three	CARDINAL
ftr-365	1458	1	66	CARDINAL
ftr-365	1458	2	florida	GPE
ftr-365	1459	1	9:1	CARDINAL
ftr-365	1459	2	three	CARDINAL
ftr-365	1459	3	third	ORDINAL
ftr-365	1459	4	oecd	ORG
ftr-365	1460	1	329	CARDINAL
ftr-365	1461	1	oecd	ORG
ftr-365	1461	2	2000	DATE
ftr-365	1461	3	three	CARDINAL
ftr-365	1462	1	330	CARDINAL
ftr-365	1462	2	oecd	ORG
ftr-365	1462	3	1998	DATE
ftr-365	1463	1	331	CARDINAL
ftr-365	1463	2	oecd	ORG
ftr-365	1463	3	1998	DATE
ftr-365	1464	1	332	CARDINAL
ftr-365	1465	1	333	CARDINAL
ftr-365	1467	1	334	CARDINAL
ftr-365	1468	1	329	CARDINAL
ftr-365	1470	1	marshall j. langer	PERSON
ftr-365	1470	2	90	CARDINAL
ftr-365	1470	3	665	CARDINAL
ftr-365	1470	4	668	CARDINAL
ftr-365	1470	5	jan. 05, 2001	DATE
ftr-365	1470	6	oecd	ORG
ftr-365	1470	7	2000	DATE
ftr-365	1471	1	330	CARDINAL
ftr-365	1472	1	oecd	ORG
ftr-365	1472	2	2000	DATE
ftr-365	1472	3	309	CARDINAL
ftr-365	1472	4	12	CARDINAL
ftr-365	1473	1	331	CARDINAL
ftr-365	1474	1	oecd	ORG
ftr-365	1474	2	1998	DATE
ftr-365	1474	3	1	CARDINAL
ftr-365	1474	4	15	CARDINAL
ftr-365	1474	5	27	CARDINAL
ftr-365	1475	1	332	CARDINAL
ftr-365	1476	1	d.	NORP
ftr-365	1476	2	2000	DATE
ftr-365	1476	3	3	CARDINAL
ftr-365	1476	4	1639-48	DATE
ftr-365	1477	1	333	CARDINAL
ftr-365	1478	1	2000	DATE
ftr-365	1478	2	3	CARDINAL
ftr-365	1478	3	1639-48	DATE
ftr-365	1479	1	334	CARDINAL
ftr-365	1480	1	merrill et	ORG
ftr-365	1481	1	supra	PERSON
ftr-365	1481	2	30	CARDINAL
ftr-365	1481	3	1388-9	DATE
ftr-365	1482	1	gatt	ORG
ftr-365	1484	1	67	CARDINAL
ftr-365	1490	1	335	CARDINAL
ftr-365	1491	1	335	CARDINAL
ftr-365	1492	1	32	CARDINAL
ftr-365	1492	2	606	CARDINAL