id	sid	eid	entity	type
ftr-372	1	1	microsoft	ORG
ftr-372	1	2	first	ORDINAL
ftr-372	1	3	5	CARDINAL
ftr-372	1	4	pages-new.doc	ORG
ftr-372	1	5	florida	GPE
ftr-372	1	6	9 2009	CARDINAL
ftr-372	1	7	5 497	CARDINAL
ftr-372	1	8	reuven s. avi-yonah∗ kimberly a. clausing∗∗ michael c. durst∗∗∗ i.	PERSON
ftr-372	1	9	498 ii	QUANTITY
ftr-372	2	1	u.s.	GPE
ftr-372	3	1	499	CARDINAL
ftr-372	3	2	501 iii	QUANTITY
ftr-372	5	1	507	CARDINAL
ftr-372	6	1	508	CARDINAL
ftr-372	6	2	five	CARDINAL
ftr-372	6	3	510	CARDINAL
ftr-372	8	1	516 a.	PERSON
ftr-372	9	1	516	CARDINAL
ftr-372	10	1	517 1	CARDINAL
ftr-372	11	1	517 2	CARDINAL
ftr-372	12	1	519 3	CARDINAL
ftr-372	12	2	522 4	CARDINAL
ftr-372	12	3	523	CARDINAL
ftr-372	13	1	524	CARDINAL
ftr-372	13	2	525	CARDINAL
ftr-372	13	3	irwin i. cohn	PERSON
ftr-372	13	4	the university of michigan	ORG
ftr-372	14	1	a. miller	PERSON
ftr-372	14	2	walter mintz	PERSON
ftr-372	15	1	steptoe & johnson llp	ORG
ftr-372	15	2	irs	ORG
ftr-372	16	1	498	CARDINAL
ftr-372	16	2	florida	GPE
ftr-372	16	3	9:5	CARDINAL
ftr-372	16	4	i. introduction1	PERSON
ftr-372	17	1	the united states	GPE
ftr-372	19	1	u.s.	GPE
ftr-372	20	1	one	CARDINAL
ftr-372	20	2	oecd	ORG
ftr-372	20	3	u.s.	GPE
ftr-372	20	4	u.s.	GPE
ftr-372	22	1	u.s.	GPE
ftr-372	23	1	1	CARDINAL
ftr-372	23	2	the united states	GPE
ftr-372	23	3	2	CARDINAL
ftr-372	23	4	the united states	GPE
ftr-372	24	1	u.s.	GPE
ftr-372	24	2	oecd	ORG
ftr-372	24	3	u.s.	GPE
ftr-372	27	1	u.s.	GPE
ftr-372	29	1	1	CARDINAL
ftr-372	30	1	reuven avi-yonah	PERSON
ftr-372	30	2	hamilton	PERSON
ftr-372	30	3	furman	ORG
ftr-372	31	1	brookings	PERSON
ftr-372	31	2	2008	DATE
ftr-372	31	3	pp319-44	ORG
ftr-372	31	4	2007	DATE
ftr-372	31	5	114-38	CARDINAL
ftr-372	31	6	jun. 13, 2007	DATE
ftr-372	31	7	michael durst	PERSON
ftr-372	31	8	u.s.	GPE
ftr-372	31	9	int’l 1041	PERSON
ftr-372	31	10	june 4, 2007	DATE
ftr-372	32	1	rosanne altshuler	PERSON
ftr-372	32	2	mihir desai	PERSON
ftr-372	32	3	jon talisman	PERSON
ftr-372	32	4	michael knoll	PERSON
ftr-372	32	5	chris sanchirico	PERSON
ftr-372	32	6	joann	ORG
ftr-372	32	7	diane ring	PERSON
ftr-372	32	8	yariv brauner	PERSON
ftr-372	32	9	joseph guttentag	PERSON
ftr-372	32	10	philip west	GPE
ftr-372	32	11	hamilton	PERSON
ftr-372	32	12	peter orszag	PERSON
ftr-372	32	13	jason bordoff	PERSON
ftr-372	32	14	michael deich	PERSON
ftr-372	33	1	2	CARDINAL
ftr-372	34	1	2009	DATE
ftr-372	34	2	499	CARDINAL
ftr-372	35	1	u.s.	GPE
ftr-372	36	1	section iii	PERSON
ftr-372	40	1	u.s.	GPE
ftr-372	40	2	u.s.	GPE
ftr-372	40	3	the united states	GPE
ftr-372	41	1	the united states	GPE
ftr-372	42	1	u.s.	GPE
ftr-372	42	2	35%	PERCENT
ftr-372	43	1	1a	CARDINAL
ftr-372	43	2	oecd	ORG
ftr-372	43	3	the past quarter century	DATE
ftr-372	44	1	u.s.	GPE
ftr-372	44	2	oecd	ORG
ftr-372	44	3	the previous 15 years	DATE
ftr-372	44	4	one	CARDINAL
ftr-372	44	5	oecd	ORG
ftr-372	45	1	u.s.	GPE
ftr-372	45	2	u.s.	GPE
ftr-372	45	3	u.s.	GPE
ftr-372	45	4	the united states	GPE
ftr-372	46	1	u.s.	GPE
ftr-372	46	2	u.s.	GPE
ftr-372	46	3	u.s.	GPE
ftr-372	48	1	u.s.	GPE
ftr-372	48	2	ireland	GPE
ftr-372	49	1	u.s.	GPE
ftr-372	49	2	35%	PERCENT
ftr-372	49	3	irish	NORP
ftr-372	49	4	12.5%	PERCENT
ftr-372	50	1	irish	NORP
ftr-372	50	2	800	MONEY
ftr-372	50	3	70	MONEY
ftr-372	50	4	the united states	GPE
ftr-372	51	1	1:1	CARDINAL
ftr-372	52	1	first	ORDINAL
ftr-372	52	2	irish	NORP
ftr-372	52	3	100	MONEY
ftr-372	52	4	irish	NORP
ftr-372	52	5	800	MONEY
ftr-372	53	1	3	CARDINAL
ftr-372	55	1	1	CARDINAL
ftr-372	55	2	b. 4	PERSON
ftr-372	56	1	u.s.	GPE
ftr-372	60	1	500	CARDINAL
ftr-372	60	2	florida	GPE
ftr-372	60	3	9:5	CARDINAL
ftr-372	60	4	70	MONEY
ftr-372	60	5	the united states	GPE
ftr-372	60	6	630	MONEY
ftr-372	60	7	irish	NORP
ftr-372	61	1	u.s.	GPE
ftr-372	61	2	100	MONEY
ftr-372	61	3	70/700	TIME
ftr-372	61	4	10.5	MONEY
ftr-372	61	5	630	MONEY
ftr-372	75	1	5	CARDINAL
ftr-372	75	2	u.s.	GPE
ftr-372	75	3	non-u.s	NORP
ftr-372	75	4	u.s.	GPE
ftr-372	75	5	u.s.	GPE
ftr-372	75	6	u.s.	GPE
ftr-372	76	1	2009	DATE
ftr-372	76	2	501	CARDINAL
ftr-372	82	1	fa	ORG
ftr-372	82	2	u.s.	GPE
ftr-372	82	3	canadian	NORP
ftr-372	83	1	second	ORDINAL
ftr-372	84	1	u.s.	GPE
ftr-372	85	1	2	CARDINAL
ftr-372	85	2	ten	CARDINAL
ftr-372	85	3	u.s.	GPE
ftr-372	85	4	2005	DATE
ftr-372	85	5	non-u.s.	GPE
ftr-372	87	1	u.s.	GPE
ftr-372	87	2	the united kingdom	GPE
ftr-372	87	3	canada	GPE
ftr-372	87	4	germany	GPE
ftr-372	87	5	japan	GPE
ftr-372	87	6	seven	CARDINAL
ftr-372	89	1	one	CARDINAL
ftr-372	89	2	6	CARDINAL
ftr-372	90	1	de mooij	PERSON
ftr-372	90	2	2005	DATE
ftr-372	91	1	502	CARDINAL
ftr-372	91	2	florida	GPE
ftr-372	91	3	9:5	CARDINAL
ftr-372	91	4	the united states	GPE
ftr-372	91	5	approximately 35%	PERCENT
ftr-372	91	6	2004.7	CARDINAL
ftr-372	91	7	u.s.	GPE
ftr-372	92	1	the past twenty years	DATE
ftr-372	92	2	oecd	ORG
ftr-372	92	3	u.s.	GPE
ftr-372	93	1	u.s.	GPE
ftr-372	93	2	u.s.	GPE
ftr-372	94	1	countries.8	ORG
ftr-372	94	2	united states	GPE
ftr-372	94	3	u.s.	GPE
ftr-372	96	1	3	CARDINAL
ftr-372	96	2	ten	CARDINAL
ftr-372	96	3	u.s.	GPE
ftr-372	96	4	2005	DATE
ftr-372	96	5	non-u.s.	GPE
ftr-372	97	1	the united states	GPE
ftr-372	99	1	third	ORDINAL
ftr-372	100	1	taylor	PERSON
ftr-372	100	2	2005	DATE
ftr-372	101	1	altshuler	ORG
ftr-372	101	2	ackerman	PERSON
ftr-372	101	3	2005	DATE
ftr-372	101	4	the united states	GPE
ftr-372	103	1	fourth	ORDINAL
ftr-372	103	2	u.s.	GPE
ftr-372	103	3	u.s.	GPE
ftr-372	104	1	4	CARDINAL
ftr-372	104	2	oecd	ORG
ftr-372	105	1	oecd	ORG
ftr-372	105	2	oecd	ORG
ftr-372	105	3	about 3.25%	PERCENT
ftr-372	106	1	oecd	ORG
ftr-372	107	1	the united states	GPE
ftr-372	107	2	2.25%	PERCENT
ftr-372	108	1	several 7	DATE
ftr-372	109	1	2008	DATE
ftr-372	110	1	u.s.	GPE
ftr-372	112	1	8	CARDINAL
ftr-372	112	2	de mooij	PERSON
ftr-372	112	3	2005	DATE
ftr-372	113	1	2009	DATE
ftr-372	113	2	503	CARDINAL
ftr-372	113	3	u.s.	GPE
ftr-372	113	4	u.s.	GPE
ftr-372	113	5	u.s.	GPE
ftr-372	113	6	one	CARDINAL
ftr-372	113	7	one	CARDINAL
ftr-372	113	8	u.s.	GPE
ftr-372	113	9	u.s.	GPE
ftr-372	114	1	eighty years ago	DATE
ftr-372	114	2	today	DATE
ftr-372	116	1	9	CARDINAL
ftr-372	116	2	alan auerbach	PERSON
ftr-372	118	1	12463	DATE
ftr-372	119	1	cambridge	GPE
ftr-372	119	2	aug. 2006	DATE
ftr-372	120	1	10	CARDINAL
ftr-372	121	1	reuven avi-yonah	PERSON
ftr-372	121	2	u.s.	GPE
ftr-372	122	1	9:310	CARDINAL
ftr-372	122	2	1995	DATE
ftr-372	122	3	virginia	GPE
ftr-372	122	4	15:80 (2006	DATE
ftr-372	123	1	stanley i. langbein	PERSON
ftr-372	124	1	30:625	CARDINAL
ftr-372	124	2	1986	DATE
ftr-372	124	3	michael c. durst &	PERSON
ftr-372	124	4	robert e. culbertson	PERSON
ftr-372	124	5	today	DATE
ftr-372	125	1	57	CARDINAL
ftr-372	126	1	37-84	CARDINAL
ftr-372	126	2	2003	DATE
ftr-372	127	1	11	CARDINAL
ftr-372	128	1	stanley i. langbein	PERSON
ftr-372	129	1	1986	DATE
ftr-372	129	2	u.s.	GPE
ftr-372	130	1	2006	DATE
ftr-372	130	2	michael c.durst &	ORG
ftr-372	130	3	robert e. culbertson	PERSON
ftr-372	130	4	today	DATE
ftr-372	131	1	”(2003	ORG
ftr-372	132	1	42-64	DATE
ftr-372	133	1	504	CARDINAL
ftr-372	133	2	florida	GPE
ftr-372	133	3	9:5	CARDINAL
ftr-372	133	4	second	ORDINAL
ftr-372	134	1	today	DATE
ftr-372	137	1	the united states	GPE
ftr-372	138	1	one	CARDINAL
ftr-372	140	1	congress	ORG
ftr-372	141	1	each year	DATE
ftr-372	141	2	irs	ORG
ftr-372	142	1	12	CARDINAL
ftr-372	144	1	several years	DATE
ftr-372	147	1	michael c.durst &	ORG
ftr-372	147	2	robert e. culbertson	PERSON
ftr-372	147	3	today	DATE
ftr-372	147	4	”(2003	ORG
ftr-372	147	5	4748	DATE
ftr-372	148	1	13	CARDINAL
ftr-372	151	1	1.6662-6	CARDINAL
ftr-372	151	2	2009	DATE
ftr-372	151	3	505	CARDINAL
ftr-372	151	4	irs	ORG
ftr-372	152	1	hundreds of millions of dollars	MONEY
ftr-372	152	2	rules.14	ORG
ftr-372	153	1	congress	ORG
ftr-372	153	2	congress	ORG
ftr-372	153	3	14	CARDINAL
ftr-372	154	1	1992	DATE
ftr-372	154	2	the general accounting office	ORG
ftr-372	154	3	less than 30%	PERCENT
ftr-372	154	4	irs	ORG
ftr-372	155	1	gao	PERSON
ftr-372	155	2	1992	DATE
ftr-372	156	1	multibillion dollar	MONEY
ftr-372	156	2	3.4 billion	CARDINAL
ftr-372	156	3	about 50%	PERCENT
ftr-372	156	4	years	DATE
ftr-372	156	5	irs	ORG
ftr-372	157	1	irs	ORG
ftr-372	158	1	one	CARDINAL
ftr-372	160	1	comm’r	CARDINAL
ftr-372	160	2	t.c.	ORG
ftr-372	160	3	1999	DATE
ftr-372	160	4	334	CARDINAL
ftr-372	162	1	2007	DATE
ftr-372	163	1	15	CARDINAL
ftr-372	165	1	48	DATE
ftr-372	165	2	48	DATE
ftr-372	169	1	506	CARDINAL
ftr-372	169	2	florida	GPE
ftr-372	169	3	9:5	CARDINAL
ftr-372	169	4	billions of dollars	MONEY
ftr-372	173	1	vi	PERSON
ftr-372	177	1	congress	ORG
ftr-372	180	1	zero	CARDINAL
ftr-372	180	2	today	DATE
ftr-372	183	1	2009	DATE
ftr-372	183	2	507	CARDINAL
ftr-372	184	1	u.s.	GPE
ftr-372	184	2	u.s.	GPE
ftr-372	191	1	16	CARDINAL
ftr-372	192	1	edward d. kleinbard	PERSON
ftr-372	193	1	today	DATE
ftr-372	193	2	feb. 6, 2007	DATE
ftr-372	193	3	17	CARDINAL
ftr-372	196	1	508	CARDINAL
ftr-372	196	2	florida	GPE
ftr-372	196	3	9:5	CARDINAL
ftr-372	199	1	two	CARDINAL
ftr-372	203	1	one	CARDINAL
ftr-372	203	2	the united states	GPE
ftr-372	203	3	1	CARDINAL
ftr-372	203	4	first	ORDINAL
ftr-372	203	5	2	CARDINAL
ftr-372	203	6	19	CARDINAL
ftr-372	204	1	today	DATE
ftr-372	206	1	one	CARDINAL
ftr-372	206	2	american	NORP
ftr-372	206	3	2004	DATE
ftr-372	207	1	20	CARDINAL
ftr-372	210	1	1.482-6	CARDINAL
ftr-372	210	2	oecd	ORG
ftr-372	210	3	chapter 6.	LAW
ftr-372	210	4	2009	DATE
ftr-372	210	5	509	CARDINAL
ftr-372	211	1	u.s.	GPE
ftr-372	212	1	u.s.	GPE
ftr-372	213	1	u.s.	GPE
ftr-372	213	2	massachusetts	GPE
ftr-372	214	1	u.s.	GPE
ftr-372	214	2	u.s.	GPE
ftr-372	214	3	the united states	GPE
ftr-372	215	1	the united states	GPE
ftr-372	216	1	fa	ORG
ftr-372	220	1	appendix b.	PERSON
ftr-372	224	1	u.s.	GPE
ftr-372	225	1	recent years	DATE
ftr-372	225	2	u.s.	GPE
ftr-372	227	1	2002	DATE
ftr-372	227	2	omer	PERSON
ftr-372	227	3	shelley	PERSON
ftr-372	227	4	2004	DATE
ftr-372	228	1	goolsbee	PERSON
ftr-372	228	2	2000	DATE
ftr-372	228	3	u.s.	GPE
ftr-372	229	1	2005	DATE
ftr-372	229	2	23	CARDINAL
ftr-372	229	3	2004	DATE
ftr-372	229	4	seven	CARDINAL
ftr-372	230	1	510	CARDINAL
ftr-372	230	2	florida	GPE
ftr-372	230	3	9:5	CARDINAL
ftr-372	230	4	iowa	GPE
ftr-372	231	1	the united states	GPE
ftr-372	232	1	two	CARDINAL
ftr-372	233	1	first	ORDINAL
ftr-372	234	1	u.s.	GPE
ftr-372	234	2	fa	ORG
ftr-372	235	1	u.s.	GPE
ftr-372	235	2	u.s.	GPE
ftr-372	235	3	the united states	GPE
ftr-372	236	1	the united states	GPE
ftr-372	238	1	five	CARDINAL
ftr-372	238	2	21	CARDINAL
ftr-372	239	1	moorman mfg. co.	PERSON
ftr-372	240	1	v. bair	PERSON
ftr-372	240	2	437	CARDINAL
ftr-372	240	3	267	CARDINAL
ftr-372	240	4	1978	DATE
ftr-372	241	1	22	CARDINAL
ftr-372	242	1	the last 50 years	DATE
ftr-372	242	2	100	CARDINAL
ftr-372	242	3	oecd	ORG
ftr-372	244	1	2009	DATE
ftr-372	244	2	511	CARDINAL
ftr-372	248	1	second	ORDINAL
ftr-372	249	1	the united states	GPE
ftr-372	250	1	2.24	CARDINAL
ftr-372	252	1	23	CARDINAL
ftr-372	253	1	u.s.	GPE
ftr-372	253	2	the united states	GPE
ftr-372	254	1	24	CARDINAL
ftr-372	255	1	other years	DATE
ftr-372	256	1	bea	ORG
ftr-372	256	2	appendix a. 512	ORG
ftr-372	256	3	florida	GPE
ftr-372	256	4	9:5	CARDINAL
ftr-372	257	1	third	ORDINAL
ftr-372	259	1	u.s.	GPE
ftr-372	262	1	irs	ORG
ftr-372	264	1	2006	DATE
ftr-372	265	1	seventy percent	PERCENT
ftr-372	265	2	recent years	DATE
ftr-372	265	3	63%	PERCENT
ftr-372	265	4	the previous three years	DATE
ftr-372	265	5	2005	DATE
ftr-372	266	1	ernst & young	ORG
ftr-372	266	2	2008	DATE
ftr-372	267	1	three to seven	CARDINAL
ftr-372	267	2	hundreds	CARDINAL
ftr-372	267	3	billions of dollars	MONEY
ftr-372	267	4	glaxo	ORG
ftr-372	267	5	$9 billion	MONEY
ftr-372	267	6	$3.4 billion	MONEY
ftr-372	267	7	irs	ORG
ftr-372	267	8	over $9 billion	MONEY
ftr-372	268	1	1994	DATE
ftr-372	268	2	section 482	LAW
ftr-372	268	3	2006	DATE
ftr-372	269	1	congress	ORG
ftr-372	269	2	25	CARDINAL
ftr-372	270	1	dan r. bucks	PERSON
ftr-372	270	2	michael mazerov	PERSON
ftr-372	271	1	nat’l	NORP
ftr-372	271	2	1993	DATE
ftr-372	271	3	46(3	CARDINAL
ftr-372	271	4	385	CARDINAL
ftr-372	271	5	2009	DATE
ftr-372	271	6	513	CARDINAL
ftr-372	272	1	u.s.	GPE
ftr-372	272	2	culbertson	PERSON
ftr-372	272	3	2003	DATE
ftr-372	274	1	1	CARDINAL
ftr-372	274	2	2	CARDINAL
ftr-372	275	1	two	CARDINAL
ftr-372	275	2	irs	ORG
ftr-372	276	1	irs	ORG
ftr-372	279	1	fourth	ORDINAL
ftr-372	279	2	the united states	GPE
ftr-372	281	1	u.s.	GPE
ftr-372	283	1	one	CARDINAL
ftr-372	283	2	u.s.	GPE
ftr-372	283	3	u.s.	GPE
ftr-372	283	4	u.s.	GPE
ftr-372	283	5	36%	PERCENT
ftr-372	283	6	2005	DATE
ftr-372	284	1	second	ORDINAL
ftr-372	285	1	the united states	GPE
ftr-372	285	2	over $180 billion	MONEY
ftr-372	285	3	2004	DATE
ftr-372	285	4	about 35%	PERCENT
ftr-372	286	1	514	CARDINAL
ftr-372	286	2	florida	GPE
ftr-372	286	3	9:5 one	CARDINAL
ftr-372	287	1	shackelford	ORG
ftr-372	287	2	slemrod	ORG
ftr-372	287	3	1998	DATE
ftr-372	287	4	46	CARDINAL
ftr-372	287	5	the period 1989 to 1993	DATE
ftr-372	287	6	three	CARDINAL
ftr-372	288	1	u.s.	GPE
ftr-372	288	2	38%	PERCENT
ftr-372	289	1	26%	PERCENT
ftr-372	290	1	u.s.	GPE
ftr-372	290	2	u.s.	GPE
ftr-372	291	1	shackelford	ORG
ftr-372	291	2	recent years	DATE
ftr-372	292	1	1	CARDINAL
ftr-372	292	2	u.s.	GPE
ftr-372	292	3	2005	DATE
ftr-372	292	4	at least one-half	CARDINAL
ftr-372	292	5	1%	PERCENT
ftr-372	293	1	1	CARDINAL
ftr-372	293	2	2	CARDINAL
ftr-372	293	3	3	CARDINAL
ftr-372	293	4	4	CARDINAL
ftr-372	294	1	4	CARDINAL
ftr-372	296	1	one	CARDINAL
ftr-372	296	2	35%	PERCENT
ftr-372	297	1	26%	PERCENT
ftr-372	297	2	nine	CARDINAL
ftr-372	297	3	35%	PERCENT
ftr-372	300	1	fa	ORG
ftr-372	300	2	four	CARDINAL
ftr-372	300	3	u.s.	GPE
ftr-372	301	1	2009	DATE
ftr-372	301	2	515	CARDINAL
ftr-372	302	1	first	ORDINAL
ftr-372	306	1	the united states	GPE
ftr-372	307	1	u.s.	GPE
ftr-372	307	2	fa	ORG
ftr-372	308	1	u.s.	GPE
ftr-372	309	1	the eu commission	ORG
ftr-372	310	1	u.s.	GPE
ftr-372	310	2	canadian	NORP
ftr-372	310	3	the united states	GPE
ftr-372	310	4	the european union	ORG
ftr-372	310	5	oecd	ORG
ftr-372	311	1	fa	ORG
ftr-372	311	2	oecd	ORG
ftr-372	312	1	the united states	GPE
ftr-372	313	1	the united states	GPE
ftr-372	313	2	oecd	ORG
ftr-372	315	1	26	CARDINAL
ftr-372	316	1	oecd	ORG
ftr-372	316	2	2004	DATE
ftr-372	316	3	eu vat	FAC
ftr-372	316	4	2006/112/ec	MONEY
ftr-372	316	5	eu 2007	DATE
ftr-372	316	6	oecd	ORG
ftr-372	316	7	2008	DATE
ftr-372	317	1	27	CARDINAL
ftr-372	318	1	joann martens	PERSON
ftr-372	318	2	the european union	ORG
ftr-372	318	3	the united states	GPE
ftr-372	318	4	canada	GPE
ftr-372	319	1	european	NORP
ftr-372	320	1	mar. 2005	DATE
ftr-372	321	1	516	CARDINAL
ftr-372	321	2	florida	GPE
ftr-372	321	3	9:5	CARDINAL
ftr-372	323	1	four	CARDINAL
ftr-372	324	1	first	ORDINAL
ftr-372	324	2	fa	ORG
ftr-372	325	1	second	ORDINAL
ftr-372	326	1	third	ORDINAL
ftr-372	327	1	zero	CARDINAL
ftr-372	330	1	a.	PERSON
ftr-372	337	1	u.s.	GPE
ftr-372	337	2	fa	ORG
ftr-372	338	1	one	CARDINAL
ftr-372	338	2	2009	DATE
ftr-372	338	3	517	CARDINAL
ftr-372	338	4	fa	ORG
ftr-372	338	5	1	CARDINAL
ftr-372	338	6	u.s.	GPE
ftr-372	338	7	oecd	ORG
ftr-372	341	1	two	CARDINAL
ftr-372	342	1	28	CARDINAL
ftr-372	346	1	29	CARDINAL
ftr-372	349	1	518	CARDINAL
ftr-372	349	2	florida	GPE
ftr-372	349	3	9:5	CARDINAL
ftr-372	353	1	30	CARDINAL
ftr-372	353	2	30	CARDINAL
ftr-372	354	1	482	CARDINAL
ftr-372	355	1	congress	ORG
ftr-372	355	2	§§ 6103(b)(2	ORG
ftr-372	355	3	6110(b)(1)(b	CARDINAL
ftr-372	356	1	2009	DATE
ftr-372	356	2	519	CARDINAL
ftr-372	359	1	one	CARDINAL
ftr-372	360	1	2	CARDINAL
ftr-372	360	2	fa	ORG
ftr-372	361	1	the european union	ORG
ftr-372	361	2	eu	ORG
ftr-372	361	3	europe	LOC
ftr-372	361	4	oecd	ORG
ftr-372	363	1	the united states	GPE
ftr-372	368	1	u.s.	GPE
ftr-372	368	2	100	CARDINAL
ftr-372	368	3	u.s.	GPE
ftr-372	369	1	u.s.	GPE
ftr-372	369	2	1918	DATE
ftr-372	369	3	1962	DATE
ftr-372	369	4	1968 and 1994	DATE
ftr-372	369	5	520	CARDINAL
ftr-372	369	6	florida	GPE
ftr-372	370	1	9:5	CARDINAL
ftr-372	370	2	oecd	ORG
ftr-372	371	1	u.s.	GPE
ftr-372	372	1	the united states	GPE
ftr-372	372	2	zero	CARDINAL
ftr-372	377	1	irs	ORG
ftr-372	377	2	british	NORP
ftr-372	377	3	$3.4 billion	MONEY
ftr-372	378	1	u.s.	GPE
ftr-372	378	2	glaxo	ORG
ftr-372	378	3	us	GPE
ftr-372	380	1	9	CARDINAL
ftr-372	382	1	justice brennan	PERSON
ftr-372	382	2	california	GPE
ftr-372	382	3	fa	ORG
ftr-372	382	4	fa	ORG
ftr-372	382	5	fa	ORG
ftr-372	383	1	section 482	LAW
ftr-372	383	2	32	CARDINAL
ftr-372	384	1	glaxo	ORG
ftr-372	384	2	united kingdom	GPE
ftr-372	384	3	daily	DATE
ftr-372	384	4	mar. 7, 2007	DATE
ftr-372	384	5	glaxosmithkline	PERSON
ftr-372	384	6	$3.4 billion	MONEY
ftr-372	384	7	irs	ORG
ftr-372	384	8	daily	DATE
ftr-372	384	9	sept. 12, 2006	DATE
ftr-372	385	1	33	CARDINAL
ftr-372	386	1	container corp.	ORG
ftr-372	386	2	463	CARDINAL
ftr-372	386	3	159	CARDINAL
ftr-372	386	4	1983	DATE
ftr-372	387	1	2009	DATE
ftr-372	387	2	521	CARDINAL
ftr-372	388	1	the european union	ORG
ftr-372	388	2	the united states	GPE
ftr-372	389	1	34	CARDINAL
ftr-372	389	2	u.s.	GPE
ftr-372	389	3	the united states	GPE
ftr-372	389	4	zero	CARDINAL
ftr-372	390	1	the united states	GPE
ftr-372	390	2	the united states	GPE
ftr-372	391	1	u.s.	GPE
ftr-372	393	1	congress	ORG
ftr-372	393	2	34	CARDINAL
ftr-372	394	1	the early 1990s	DATE
ftr-372	394	2	michael c. durst	PERSON
ftr-372	394	3	robert e. culbertson	PERSON
ftr-372	394	4	today	DATE
ftr-372	395	1	2003	DATE
ftr-372	395	2	57	DATE
ftr-372	395	3	37	CARDINAL
ftr-372	395	4	80-81	DATE
ftr-372	396	1	today	DATE
ftr-372	397	1	the oecd committee on	ORG
ftr-372	398	1	sep. 19, 2008	DATE
ftr-372	399	1	35	DATE
ftr-372	400	1	ireland	GPE
ftr-372	400	2	the european union	ORG
ftr-372	401	1	522	CARDINAL
ftr-372	401	2	florida	GPE
ftr-372	402	1	9:5	CARDINAL
ftr-372	402	2	nature.36	GPE
ftr-372	402	3	congress	ORG
ftr-372	402	4	u.s.	GPE
ftr-372	403	1	3	CARDINAL
ftr-372	403	2	u.s.	GPE
ftr-372	405	1	fa	ORG
ftr-372	406	1	eu	ORG
ftr-372	406	2	japan	GPE
ftr-372	407	1	the u.s. securities and exchange commission	ORG
ftr-372	407	2	august 2008	DATE
ftr-372	407	3	u.s.	GPE
ftr-372	407	4	as early as next year	DATE
ftr-372	407	5	american	NORP
ftr-372	408	1	the eu commission	ORG
ftr-372	408	2	inter-eu	ORG
ftr-372	410	1	u.s.	GPE
ftr-372	410	2	15%	PERCENT
ftr-372	411	1	37	CARDINAL
ftr-372	412	1	eu commission	ORG
ftr-372	412	2	2001	DATE
ftr-372	412	3	582	CARDINAL
ftr-372	412	4	2002	DATE
ftr-372	412	5	13.1	CARDINAL
ftr-372	413	1	38	CARDINAL
ftr-372	414	1	mihir desai	PERSON
ftr-372	415	1	171	CARDINAL
ftr-372	416	1	desai	PERSON
ftr-372	416	2	2003	DATE
ftr-372	416	3	more than half	CARDINAL
ftr-372	417	1	the united states	GPE
ftr-372	417	2	1998	DATE
ftr-372	417	3	about 34%	PERCENT
ftr-372	417	4	just over $150 billion	MONEY
ftr-372	418	1	2009	DATE
ftr-372	418	2	523	CARDINAL
ftr-372	418	3	u.s.	GPE
ftr-372	419	1	u.s.-based mnes	PERSON
ftr-372	420	1	non-u.s.	GPE
ftr-372	420	2	u.s.	GPE
ftr-372	420	3	sec	ORG
ftr-372	421	1	u.s.	GPE
ftr-372	421	2	non-u.s.	GPE
ftr-372	422	1	irs	ORG
ftr-372	422	2	u.s.	GPE
ftr-372	422	3	the united states	GPE
ftr-372	424	1	u.s.	GPE
ftr-372	424	2	irs	ORG
ftr-372	424	3	non-u.s. operations.39	ORG
ftr-372	425	1	4.	CARDINAL
ftr-372	426	1	u.s.	GPE
ftr-372	427	1	article 9 of	LAW
ftr-372	428	1	article 7 of the treaties	LAW
ftr-372	429	1	article 7 and	LAW
ftr-372	429	2	article 9	LAW
ftr-372	429	3	39	CARDINAL
ftr-372	430	1	irc §§	ORG
ftr-372	430	2	6038c	DATE
ftr-372	431	1	524	CARDINAL
ftr-372	431	2	florida	GPE
ftr-372	431	3	9:5	CARDINAL
ftr-372	432	1	the united states	GPE
ftr-372	432	2	9	CARDINAL
ftr-372	432	3	u.s.	GPE
ftr-372	432	4	the united states	GPE
ftr-372	433	1	the united states	GPE
ftr-372	435	1	u.s.	GPE
ftr-372	435	2	u.s.	GPE
ftr-372	435	3	partners.40	LOC
ftr-372	438	1	fa	ORG
ftr-372	439	1	shackelford	ORG
ftr-372	439	2	slemrod	ORG
ftr-372	439	3	1998	DATE
ftr-372	439	4	fa	ORG
ftr-372	440	1	81%	PERCENT
ftr-372	440	2	fa	ORG
ftr-372	440	3	29%	PERCENT
ftr-372	441	1	40	CARDINAL
ftr-372	442	1	u.s.	GPE
ftr-372	443	1	nat’l westminster bank plc	ORG
ftr-372	443	2	united states	GPE
ftr-372	443	3	512	CARDINAL
ftr-372	443	4	1347	CARDINAL
ftr-372	443	5	fed	ORG
ftr-372	443	6	cir. 2008	ORG
ftr-372	444	1	2009	DATE
ftr-372	444	2	525	CARDINAL
ftr-372	444	3	68%	PERCENT
ftr-372	444	4	the united states	GPE
ftr-372	444	5	70%	PERCENT
ftr-372	444	6	the united states	GPE
ftr-372	444	7	78%	PERCENT
ftr-372	444	8	u.s.	GPE
ftr-372	444	9	42%	PERCENT
ftr-372	444	10	the united states	GPE
ftr-372	445	1	boeing	ORG
ftr-372	445	2	procter	PERSON
ftr-372	446	1	lahav	PERSON
ftr-372	446	2	2008	DATE
ftr-372	446	3	boeing	ORG
ftr-372	446	4	procter	PERSON
ftr-372	446	5	intel	ORG
ftr-372	447	1	u.s.	GPE
ftr-372	447	2	u.s.	GPE
ftr-372	447	3	fa	ORG
ftr-372	447	4	u.s.	GPE
ftr-372	447	5	u.s.	GPE
ftr-372	448	1	fa	ORG
ftr-372	449	1	lahav	PERSON
ftr-372	449	2	2008	DATE
ftr-372	449	3	johnson	PERSON
ftr-372	449	4	walt disney	ORG
ftr-372	449	5	3	CARDINAL
ftr-372	450	1	first	ORDINAL
ftr-372	452	1	second	ORDINAL
ftr-372	453	1	u.s.	GPE
ftr-372	454	1	u.s.	GPE
ftr-372	458	1	the united states	GPE
ftr-372	459	1	the united states	GPE
ftr-372	459	2	526	CARDINAL
ftr-372	459	3	florida	GPE
ftr-372	459	4	9:5	CARDINAL
ftr-372	462	1	u.s.	GPE
ftr-372	463	1	the united states	GPE
ftr-372	464	1	the united states	GPE
ftr-372	465	1	the united states	GPE
ftr-372	466	1	2009	DATE
ftr-372	466	2	527	CARDINAL
ftr-372	466	3	1	CARDINAL
ftr-372	466	4	oecd	ORG
ftr-372	466	5	1979-200441	DATE
ftr-372	466	6	one	CARDINAL
ftr-372	467	1	st.dev	GPE
ftr-372	468	1	41	CARDINAL
ftr-372	470	1	u.s.	GPE
ftr-372	471	1	appendix a. 528	PERSON
ftr-372	471	2	florida	GPE
ftr-372	472	1	9:5	CARDINAL
ftr-372	472	2	oecd	ORG
ftr-372	472	3	1982-2004	DATE
ftr-372	472	4	0.00 0.10 0.20 0.30 0.40 0.50	QUANTITY
ftr-372	474	1	2009	DATE
ftr-372	474	2	529	CARDINAL
ftr-372	474	3	2	CARDINAL
ftr-372	474	4	2005	DATE
ftr-372	475	1	0.0%	PERCENT
ftr-372	475	2	4.0%	PERCENT
ftr-372	475	3	6.0%	PERCENT
ftr-372	475	4	8.0%	PERCENT
ftr-372	475	5	10.0%	PERCENT
ftr-372	475	6	12.0%	PERCENT
ftr-372	475	7	14.0%	PERCENT
ftr-372	476	1	x. u. k.	PERSON
ftr-372	478	1	na da si ng ap	PERSON
ftr-372	480	1	netherlands	GPE
ftr-372	480	2	5.1%	PERCENT
ftr-372	480	3	luxembourg	GPE
ftr-372	480	4	0.9%	PERCENT
ftr-372	480	5	28.9%	PERCENT
ftr-372	480	6	0.9%	PERCENT
ftr-372	480	7	5.9%	PERCENT
ftr-372	480	8	switzerland	GPE
ftr-372	480	9	3.5%	PERCENT
ftr-372	480	10	21.4%	PERCENT
ftr-372	480	11	singapore	GPE
ftr-372	480	12	3.2%	PERCENT
ftr-372	480	13	u.k.	GPE
ftr-372	480	14	1.9%	PERCENT
ftr-372	480	15	8.7%	PERCENT
ftr-372	480	16	2005	DATE
ftr-372	480	17	u.s.	GPE
ftr-372	480	18	$336 billion	MONEY
ftr-372	481	1	non-u.s.	GPE
ftr-372	483	1	approximately $3.4 billion	MONEY
ftr-372	485	1	2005	DATE
ftr-372	485	2	the most recent year	DATE
ftr-372	485	3	530	CARDINAL
ftr-372	485	4	florida	GPE
ftr-372	485	5	9:5	CARDINAL
ftr-372	486	1	annual	DATE
ftr-372	486	2	u.s.	GPE
ftr-372	487	1	appendix a.	PERSON
ftr-372	487	2	3	CARDINAL
ftr-372	487	3	2005	DATE
ftr-372	488	1	0.0%	PERCENT
ftr-372	488	2	4.0%	PERCENT
ftr-372	488	3	6.0%	PERCENT
ftr-372	488	4	8.0%	PERCENT
ftr-372	488	5	10.0%	PERCENT
ftr-372	488	6	12.0%	PERCENT
ftr-372	488	7	14.0%	PERCENT
ftr-372	492	1	il au st ra lia ja pa n ita	PERSON
ftr-372	492	2	28.9%	PERCENT
ftr-372	492	3	21.4%	PERCENT
ftr-372	492	4	mexico	GPE
ftr-372	492	5	21.8%	PERCENT
ftr-372	492	6	26.2%	PERCENT
ftr-372	492	7	france	GPE
ftr-372	492	8	21.3%	PERCENT
ftr-372	492	9	china	GPE
ftr-372	492	10	14.8%	PERCENT
ftr-372	492	11	brazil	GPE
ftr-372	492	12	18.1%	PERCENT
ftr-372	492	13	australia	GPE
ftr-372	492	14	12.1%	PERCENT
ftr-372	492	15	japan	GPE
ftr-372	492	16	34.7%	PERCENT
ftr-372	492	17	italy	GPE
ftr-372	492	18	24.9%	PERCENT
ftr-372	492	19	2005	DATE
ftr-372	492	20	u.s.	GPE
ftr-372	492	21	9.1 million	CARDINAL
ftr-372	493	1	non-u.s.	GPE
ftr-372	495	1	approximately 91,000	CARDINAL
ftr-372	496	1	2009	DATE
ftr-372	496	2	531	CARDINAL
ftr-372	497	1	2005	DATE
ftr-372	497	2	the most recent year	DATE
ftr-372	498	1	annual	DATE
ftr-372	498	2	u.s.	GPE
ftr-372	499	1	appendix a.	PERSON
ftr-372	499	2	4	CARDINAL
ftr-372	499	3	oecd	ORG
ftr-372	499	4	1982	DATE
ftr-372	499	5	0.5 1 1.5 2	QUANTITY
ftr-372	499	6	oecd	ORG
ftr-372	500	1	532	CARDINAL
ftr-372	500	2	florida	GPE
ftr-372	500	3	9:5	CARDINAL
ftr-372	500	4	1	CARDINAL
ftr-372	500	5	u.s.	GPE
ftr-372	500	6	2005	DATE
ftr-372	500	7	u.s.	GPE
ftr-372	500	8	1	CARDINAL
ftr-372	500	9	2	CARDINAL
ftr-372	500	10	3	CARDINAL
ftr-372	500	11	4	CARDINAL
ftr-372	500	12	luxembourg	GPE
ftr-372	500	13	0.4%	PERCENT
ftr-372	500	14	10.5%	PERCENT
ftr-372	500	15	1%	PERCENT
ftr-372	500	16	2688%	PERCENT
ftr-372	500	17	u.k. islands	GPE
ftr-372	500	18	0.6%	PERCENT
ftr-372	500	19	3.2%	PERCENT
ftr-372	500	20	2%	PERCENT
ftr-372	500	21	428%	PERCENT
ftr-372	500	22	1.4%	PERCENT
ftr-372	500	23	7.2%	PERCENT
ftr-372	500	24	1%	PERCENT
ftr-372	500	25	408%	PERCENT
ftr-372	500	26	0.5%	PERCENT
ftr-372	500	27	1.5%	PERCENT
ftr-372	500	28	2%	PERCENT
ftr-372	500	29	202%	PERCENT
ftr-372	500	30	netherlands	GPE
ftr-372	500	31	4.4%	PERCENT
ftr-372	500	32	13.0%	PERCENT
ftr-372	500	33	5%	PERCENT
ftr-372	500	34	194%	PERCENT
ftr-372	500	35	0.4%	PERCENT
ftr-372	500	36	0.7%	PERCENT
ftr-372	500	37	18%	PERCENT
ftr-372	500	38	67%	PERCENT
ftr-372	500	39	indonesia	GPE
ftr-372	500	40	0.4%	PERCENT
ftr-372	500	41	0.6%	PERCENT
ftr-372	500	42	35%	PERCENT
ftr-372	500	43	62%	PERCENT
ftr-372	500	44	4.3%	PERCENT
ftr-372	500	45	7.0%	PERCENT
ftr-372	500	46	6%	PERCENT
ftr-372	500	47	62%	PERCENT
ftr-372	500	48	switzerland	GPE
ftr-372	500	49	4.3%	PERCENT
ftr-372	500	50	6.7%	PERCENT
ftr-372	500	51	3%	PERCENT
ftr-372	500	52	57%	PERCENT
ftr-372	500	53	0.4%	PERCENT
ftr-372	500	54	0.6%	PERCENT
ftr-372	500	55	18%	PERCENT
ftr-372	500	56	51%	PERCENT
ftr-372	500	57	2.3%	PERCENT
ftr-372	500	58	2.8%	PERCENT
ftr-372	500	59	9%	PERCENT
ftr-372	500	60	21%	PERCENT
ftr-372	500	61	0.9%	PERCENT
ftr-372	500	62	0.8%	PERCENT
ftr-372	500	63	52%	PERCENT
ftr-372	501	1	australia	GPE
ftr-372	501	2	2.5%	PERCENT
ftr-372	501	3	12%	PERCENT
ftr-372	501	4	-19%	PERCENT
ftr-372	501	5	singapore	GPE
ftr-372	501	6	4.4%	PERCENT
ftr-372	501	7	3.3%	PERCENT
ftr-372	501	8	3% -25%	PERCENT
ftr-372	501	9	hong kong	GPE
ftr-372	501	10	1.3%	PERCENT
ftr-372	501	11	11%	PERCENT
ftr-372	501	12	china	GPE
ftr-372	501	13	1.3%	PERCENT
ftr-372	501	14	15%	PERCENT
ftr-372	501	15	0.6%	PERCENT
ftr-372	501	16	0.4%	PERCENT
ftr-372	501	17	20%	PERCENT
ftr-372	501	18	-38%	PERCENT
ftr-372	501	19	13.6%	PERCENT
ftr-372	501	20	7.7%	PERCENT
ftr-372	501	21	29%	PERCENT
ftr-372	501	22	spain	GPE
ftr-372	501	23	1.1%	PERCENT
ftr-372	501	24	17%	PERCENT
ftr-372	501	25	12.4%	PERCENT
ftr-372	501	26	6.6%	PERCENT
ftr-372	501	27	21%	PERCENT
ftr-372	501	28	malaysia	GPE
ftr-372	501	29	1.1%	PERCENT
ftr-372	501	30	0.6%	PERCENT
ftr-372	501	31	18%	PERCENT
ftr-372	501	32	japan	GPE
ftr-372	501	33	4.7%	PERCENT
ftr-372	501	34	2.1%	PERCENT
ftr-372	501	35	35%	PERCENT
ftr-372	501	36	-56%	PERCENT
ftr-372	501	37	0.5%	PERCENT
ftr-372	501	38	0.2%	PERCENT
ftr-372	501	39	22%	PERCENT
ftr-372	501	40	-57%	PERCENT
ftr-372	501	41	korea	GPE
ftr-372	501	42	1.0%	PERCENT
ftr-372	501	43	0.4%	PERCENT
ftr-372	501	44	22%	PERCENT
ftr-372	501	45	-57%	PERCENT
ftr-372	501	46	0.9%	PERCENT
ftr-372	501	47	0.4%	PERCENT
ftr-372	501	48	30%	PERCENT
ftr-372	501	49	-58%	PERCENT
ftr-372	501	50	3.5%	PERCENT
ftr-372	501	51	1.4%	PERCENT
ftr-372	501	52	22%	PERCENT
ftr-372	501	53	-60%	PERCENT
ftr-372	501	54	poland	GPE
ftr-372	501	55	0.6%	PERCENT
ftr-372	501	56	0.2%	PERCENT
ftr-372	501	57	14%	PERCENT
ftr-372	501	58	-62%	PERCENT
ftr-372	501	59	italy	GPE
ftr-372	501	60	2.8%	PERCENT
ftr-372	501	61	1.1%	PERCENT
ftr-372	501	62	25%	PERCENT
ftr-372	501	63	0.5%	PERCENT
ftr-372	501	64	0.2%	PERCENT
ftr-372	501	65	51%	PERCENT
ftr-372	501	66	taiwan	GPE
ftr-372	501	67	0.9%	PERCENT
ftr-372	501	68	0.3%	PERCENT
ftr-372	501	69	18%	PERCENT
ftr-372	501	70	france	GPE
ftr-372	501	71	4.9%	PERCENT
ftr-372	501	72	1.6%	PERCENT
ftr-372	501	73	21%	PERCENT
ftr-372	501	74	sweden	GPE
ftr-372	501	75	1.4%	PERCENT
ftr-372	501	76	0.4%	PERCENT
ftr-372	501	77	16%	PERCENT
ftr-372	501	78	-70%	PERCENT
ftr-372	501	79	7.3%	PERCENT
ftr-372	501	80	1.8%	PERCENT
ftr-372	501	81	26%	PERCENT
ftr-372	501	82	-75%	PERCENT
ftr-372	501	83	brazil	GPE
ftr-372	501	84	2.5%	PERCENT
ftr-372	501	85	0.5%	PERCENT
ftr-372	501	86	18%	PERCENT
ftr-372	501	87	-80%	PERCENT
ftr-372	501	88	2009	DATE
ftr-372	501	89	533	CARDINAL
ftr-372	501	90	one half	CARDINAL
ftr-372	501	91	1%	PERCENT
ftr-372	502	1	2005	DATE
ftr-372	502	2	the most recent year	DATE
ftr-372	503	1	annual	DATE
ftr-372	503	2	u.s.	GPE
ftr-372	504	1	appendix a. 534	PERSON
ftr-372	504	2	florida	GPE
ftr-372	505	1	9:5	CARDINAL
ftr-372	505	2	the united states	GPE
ftr-372	508	1	the united states	GPE
ftr-372	509	1	fa	ORG
ftr-372	511	1	u.s.	GPE
ftr-372	512	1	1	CARDINAL
ftr-372	512	2	the u.s. bureau of economic analysis	ORG
ftr-372	512	3	bea	ORG
ftr-372	512	4	u.s.	GPE
ftr-372	513	1	2005	DATE
ftr-372	513	2	bea	GPE
ftr-372	513	3	u.s.	GPE
ftr-372	513	4	52.4%	PERCENT
ftr-372	513	5	the united states	GPE
ftr-372	514	1	67.2%	PERCENT
ftr-372	514	2	the united states	GPE
ftr-372	515	1	the united states	GPE
ftr-372	515	2	67.2%	PERCENT
ftr-372	515	3	$285 billion	MONEY
ftr-372	516	1	35%	PERCENT
ftr-372	516	2	$99 billion	MONEY
ftr-372	517	1	2005	DATE
ftr-372	517	2	$278 billion	MONEY
ftr-372	517	3	36%	PERCENT
ftr-372	518	1	four	CARDINAL
ftr-372	518	2	2002	DATE
ftr-372	518	3	an usual year	DATE
ftr-372	518	4	the united states	GPE
ftr-372	518	5	years	DATE
ftr-372	519	1	2002 2003 2004	DATE
ftr-372	519	2	71.6%	PERCENT
ftr-372	519	3	69.6%	PERCENT
ftr-372	519	4	68.1%	PERCENT
ftr-372	519	5	67.2%	PERCENT
ftr-372	519	6	8.2%	PERCENT
ftr-372	519	7	56.7%	PERCENT
ftr-372	519	8	51.5%	PERCENT
ftr-372	519	9	52.4%	PERCENT
ftr-372	519	10	79	MONEY
ftr-372	519	11	52	MONEY
ftr-372	519	12	82	MONEY
ftr-372	519	13	99	MONEY
ftr-372	519	14	year	DATE
ftr-372	519	15	54%	PERCENT
ftr-372	519	16	40%	PERCENT
ftr-372	519	17	44%	PERCENT
ftr-372	519	18	36%	PERCENT
ftr-372	519	19	2009	DATE
ftr-372	519	20	535	CARDINAL
ftr-372	519	21	one	CARDINAL
ftr-372	520	1	u.s.	GPE
ftr-372	521	1	the united states	GPE
ftr-372	521	2	the united states	GPE
ftr-372	521	3	the united states	GPE
ftr-372	522	1	bea	ORG
ftr-372	522	2	the united states	GPE
ftr-372	523	1	2005	DATE
ftr-372	523	2	u.s.	GPE
ftr-372	523	3	8.5%	PERCENT
ftr-372	523	4	u.s.	GPE
ftr-372	523	5	u.s.	GPE
ftr-372	523	6	3.2%	PERCENT
ftr-372	523	7	u.s.	GPE
ftr-372	526	1	bea	ORG
ftr-372	526	2	question.42	PERSON
ftr-372	528	1	u.s.	GPE
ftr-372	528	2	68.6%	PERCENT
ftr-372	529	1	2003	DATE
ftr-372	530	1	one	CARDINAL
ftr-372	530	2	roughly 57%	PERCENT
ftr-372	530	3	both 2003 and	DATE
ftr-372	530	4	2004	DATE
ftr-372	531	1	fa	ORG
ftr-372	531	2	third	ORDINAL
ftr-372	532	1	2	CARDINAL
ftr-372	532	2	2008	DATE
ftr-372	532	3	the united states	GPE
ftr-372	532	4	u.s.	GPE
ftr-372	534	1	42	DATE
ftr-372	535	1	german	NORP
ftr-372	535	2	2006	DATE
ftr-372	537	1	536	CARDINAL
ftr-372	537	2	florida	GPE
ftr-372	537	3	9:5	CARDINAL
ftr-372	537	4	one	CARDINAL
ftr-372	537	5	the united states	GPE
ftr-372	537	6	about .8 percentage	PERCENT
ftr-372	538	1	the united states	GPE
ftr-372	539	1	2004	DATE
ftr-372	539	2	over $180 billion	MONEY
ftr-372	539	3	the united states	GPE
ftr-372	539	4	35%	PERCENT
ftr-372	539	5	the recent period 2001-2004	DATE
ftr-372	539	6	29%	PERCENT
ftr-372	541	1	u.s.	GPE
ftr-372	541	2	the united states	GPE
ftr-372	543	1	the previous decade	DATE
ftr-372	544	1	3	CARDINAL
ftr-372	545	1	shackleford	PERSON
ftr-372	545	2	slemrod	ORG
ftr-372	545	3	1998	DATE
ftr-372	545	4	46	CARDINAL
ftr-372	545	5	u.s.	GPE
ftr-372	545	6	the period 1989 to 1993	DATE
ftr-372	545	7	fa	ORG
ftr-372	547	1	three	CARDINAL
ftr-372	549	1	u.s.	GPE
ftr-372	549	2	the united states	GPE
ftr-372	549	3	u.s.	GPE
ftr-372	550	1	fa	ORG
ftr-372	551	1	81%	PERCENT
ftr-372	551	2	fa	ORG
ftr-372	551	3	29%	PERCENT
ftr-372	552	1	2009	DATE
ftr-372	552	2	537	CARDINAL
ftr-372	552	3	boeing	ORG
ftr-372	552	4	procter	PERSON
ftr-372	553	1	shackleford	PERSON
ftr-372	553	2	slemrod	ORG
ftr-372	553	3	1998	DATE
ftr-372	553	4	38%	PERCENT
ftr-372	553	5	three	CARDINAL
ftr-372	554	1	26%	PERCENT
ftr-372	555	1	u.s.	GPE
ftr-372	555	2	u.s.	GPE
ftr-372	555	3	fa	ORG
ftr-372	556	1	lahav	PERSON
ftr-372	556	2	2008	DATE
ftr-372	556	3	shackelford	ORG
ftr-372	556	4	slemrod	NORP
ftr-372	556	5	the period 2005-2007	DATE
ftr-372	557	1	fifty	CARDINAL
ftr-372	557	2	u.s.	GPE
ftr-372	558	1	22%	PERCENT
ftr-372	558	2	2007	DATE
ftr-372	558	3	13%	PERCENT
ftr-372	558	4	the three year period	DATE
ftr-372	559	1	1989-1993	DATE
ftr-372	561	1	shackelford	PERSON
ftr-372	561	2	slemrod	NORP
ftr-372	561	3	desai	PERSON
ftr-372	561	4	2003, 2005	DATE
ftr-372	563	1	35%	PERCENT
ftr-372	563	2	9	CARDINAL
ftr-372	563	3	26%	PERCENT
ftr-372	566	1	1	CARDINAL
ftr-372	566	2	2	CARDINAL
ftr-372	566	3	bea	ORG
ftr-372	566	4	3	CARDINAL
ftr-372	567	1	treasury	ORG
ftr-372	569	1	538	CARDINAL
ftr-372	569	2	florida	GPE
ftr-372	569	3	9:5	CARDINAL
ftr-372	569	4	massachusetts	GPE
ftr-372	571	1	first	ORDINAL
ftr-372	572	1	third	ORDINAL
ftr-372	572	2	u.s.	GPE
ftr-372	574	1	first	ORDINAL
ftr-372	574	2	one	CARDINAL
ftr-372	576	1	second	ORDINAL
ftr-372	576	2	three	CARDINAL
ftr-372	578	1	third	ORDINAL
ftr-372	581	1	2006	DATE
ftr-372	582	1	sorensen	PERSON
ftr-372	582	2	2004	DATE
ftr-372	582	3	agundez-garcia	PERSON
ftr-372	582	4	2006	DATE
ftr-372	585	1	43	CARDINAL
ftr-372	588	1	2009	DATE
ftr-372	588	2	539	CARDINAL
ftr-372	590	1	the united states	GPE
ftr-372	590	2	one quarter	DATE
ftr-372	590	3	the united states	GPE
ftr-372	590	4	u.s.	GPE
ftr-372	590	5	one-quarter	CARDINAL
ftr-372	590	6	1%	PERCENT
ftr-372	590	7	99%	PERCENT
ftr-372	590	8	the united states	GPE
ftr-372	592	1	540	CARDINAL
ftr-372	592	2	florida	GPE
ftr-372	592	3	9:5	CARDINAL
ftr-372	592	4	section 482	LAW
ftr-372	594	1	two	CARDINAL
ftr-372	594	2	the united states	GPE
ftr-372	594	3	businesses.44	ORG
ftr-372	594	4	1	CARDINAL
ftr-372	594	5	one	CARDINAL
ftr-372	594	6	more than one	CARDINAL
ftr-372	594	7	7.5%	PERCENT
ftr-372	594	8	44	DATE
ftr-372	595	1	second	ORDINAL
ftr-372	595	2	482	CARDINAL
ftr-372	598	1	2009	DATE
ftr-372	598	2	541	CARDINAL
ftr-372	599	1	2	CARDINAL
ftr-372	599	2	1	CARDINAL
ftr-372	599	3	greater than zero	CARDINAL
ftr-372	599	4	1)(a	ORDINAL
ftr-372	599	5	1	CARDINAL
ftr-372	600	1	3	CARDINAL
ftr-372	601	1	4	CARDINAL
ftr-372	601	2	45	CARDINAL
ftr-372	602	1	7.5%	PERCENT
ftr-372	602	2	7%	PERCENT
ftr-372	605	1	1.482-9t(b)(4)(ii	CARDINAL
ftr-372	606	1	7.5%	PERCENT
ftr-372	607	1	542	CARDINAL
ftr-372	607	2	florida	GPE
ftr-372	607	3	9:5	CARDINAL
ftr-372	607	4	46	DATE
ftr-372	610	1	47	DATE
ftr-372	612	1	irs	ORG
ftr-372	612	2	u.s.	GPE
ftr-372	613	1	48	CARDINAL
ftr-372	614	1	u.s.	GPE
ftr-372	614	2	ireland	GPE
ftr-372	614	3	irish	NORP
ftr-372	614	4	germany	GPE
ftr-372	614	5	germany	GPE
ftr-372	614	6	germany	GPE
ftr-372	614	7	u.s.	GPE
ftr-372	614	8	germany	GPE
ftr-372	614	9	u.s.	GPE
ftr-372	614	10	germany	GPE
ftr-372	615	1	2009	DATE
ftr-372	615	2	543	CARDINAL
ftr-372	615	3	greater than 90%	PERCENT
ftr-372	615	4	section 11	LAW
ftr-372	615	5	c)(i	ORG
ftr-372	615	6	c)(i	ORG
ftr-372	615	7	the united states	GPE
ftr-372	616	1	49	DATE
ftr-372	617	1	supra	PERSON
ftr-372	617	2	57	CARDINAL
ftr-372	618	1	50	CARDINAL
ftr-372	620	1	544	CARDINAL
ftr-372	620	2	florida	GPE
ftr-372	620	3	9:5	CARDINAL
ftr-372	620	4	more than one	CARDINAL
ftr-372	620	5	1	CARDINAL
ftr-372	620	6	51	CARDINAL
ftr-372	622	1	2009	DATE
ftr-372	622	2	545	CARDINAL
ftr-372	622	3	5	CARDINAL
ftr-372	623	1	1	CARDINAL
ftr-372	623	2	1	CARDINAL
ftr-372	623	3	5	CARDINAL
ftr-372	624	1	6	CARDINAL
ftr-372	625	1	one	CARDINAL
ftr-372	625	2	one	CARDINAL
ftr-372	626	1	7	CARDINAL
ftr-372	627	1	52	DATE
ftr-372	628	1	482	CARDINAL
ftr-372	629	1	546	CARDINAL
ftr-372	629	2	florida	GPE
ftr-372	629	3	9:5	CARDINAL
ftr-372	629	4	$5 million dollars	MONEY
ftr-372	630	1	8)	CARDINAL
ftr-372	631	1	9	CARDINAL
ftr-372	632	1	the united states	GPE
ftr-372	632	2	two	CARDINAL
ftr-372	633	1	10	CARDINAL
ftr-372	634	1	a taxable year	DATE
ftr-372	634	2	53	CARDINAL
ftr-372	636	1	2009	DATE
ftr-372	636	2	547	CARDINAL
ftr-372	636	3	united states customs	ORG
ftr-372	636	4	united states	GPE
ftr-372	636	5	no united states	GPE
ftr-372	636	6	548	CARDINAL
ftr-372	636	7	florida	GPE
ftr-372	637	1	9:5	CARDINAL
ftr-372	637	2	section 936(h)(3))(b	LAW
ftr-372	638	1	11	CARDINAL
ftr-372	638	2	1	CARDINAL
ftr-372	638	3	2	CARDINAL
ftr-372	638	4	section 212	LAW
ftr-372	638	5	two	CARDINAL
ftr-372	639	1	54	CARDINAL
ftr-372	641	1	55	CARDINAL
ftr-372	642	1	1%	PERCENT
ftr-372	642	2	300,000	MONEY
ftr-372	643	1	2009	DATE
ftr-372	643	2	549	CARDINAL
ftr-372	643	3	second	ORDINAL
ftr-372	643	4	section 16257	LAW
ftr-372	644	1	two	CARDINAL
ftr-372	644	2	the united states	GPE
ftr-372	645	1	56	CARDINAL
ftr-372	646	1	2%	PERCENT
ftr-372	647	1	57	CARDINAL
ftr-372	649	1	58	CARDINAL
ftr-372	652	1	550	CARDINAL
ftr-372	652	2	florida	GPE
ftr-372	652	3	9:5	CARDINAL
ftr-372	654	1	60	CARDINAL
ftr-372	655	1	five years	DATE
ftr-372	656	1	section 6110(a	LAW
ftr-372	656	2	59	CARDINAL
ftr-372	657	1	more than one	CARDINAL
ftr-372	658	1	60	CARDINAL
ftr-372	659	1	the united states	GPE
ftr-372	663	1	61	CARDINAL
ftr-372	664	1	6103(b)(2	CARDINAL
ftr-372	664	2	6110(b)(1)(b	CARDINAL
ftr-372	665	1	2009	DATE
ftr-372	665	2	551	CARDINAL
ftr-372	666	1	1	CARDINAL
ftr-372	669	1	two	CARDINAL
ftr-372	671	1	many years	DATE
ftr-372	676	1	552	CARDINAL
ftr-372	676	2	florida	GPE
ftr-372	676	3	9:5	CARDINAL
ftr-372	676	4	2	CARDINAL
ftr-372	676	5	1	CARDINAL
ftr-372	676	6	three	CARDINAL
ftr-372	676	7	americas	LOC
ftr-372	677	1	two	CARDINAL
ftr-372	679	1	three	CARDINAL
ftr-372	679	2	three	CARDINAL
ftr-372	680	1	3	CARDINAL
ftr-372	682	1	techco	ORG
ftr-372	686	1	techco	ORG
ftr-372	686	2	three	CARDINAL
ftr-372	689	1	three	CARDINAL
ftr-372	691	1	2009	DATE
ftr-372	691	2	553	CARDINAL
ftr-372	691	3	section 482(b	LAW
ftr-372	692	1	section 482(b	LAW
ftr-372	694	1	4	CARDINAL
ftr-372	700	1	two	CARDINAL
ftr-372	701	1	section 482(b	LAW