id	sid	eid	entity	type
ftr-374	1	1	microsoft	ORG
ftr-374	1	2	simmon 1st	ORG
ftr-374	1	3	5	CARDINAL
ftr-374	1	4	9 2009	CARDINAL
ftr-374	1	5	6 599	CARDINAL
ftr-374	1	6	daniel l. simmons i. introduction	PERSON
ftr-374	1	7	601 ii	QUANTITY
ftr-374	2	1	603	CARDINAL
ftr-374	3	1	603	CARDINAL
ftr-374	3	2	606	CARDINAL
ftr-374	3	3	608	CARDINAL
ftr-374	3	4	d.	NORP
ftr-374	3	5	610 e. character	QUANTITY
ftr-374	3	6	611	CARDINAL
ftr-374	3	7	613	CARDINAL
ftr-374	3	8	613	CARDINAL
ftr-374	4	1	615 1	CARDINAL
ftr-374	5	1	615 2	CARDINAL
ftr-374	5	2	616 3	CARDINAL
ftr-374	5	3	618	CARDINAL
ftr-374	6	1	619 1	CARDINAL
ftr-374	7	1	621 2	CARDINAL
ftr-374	7	2	623 3	CARDINAL
ftr-374	7	3	624	CARDINAL
ftr-374	7	4	d.	NORP
ftr-374	7	5	three	CARDINAL
ftr-374	7	6	626	CARDINAL
ftr-374	7	7	627	CARDINAL
ftr-374	7	8	629 1	CARDINAL
ftr-374	9	1	629 2	CARDINAL
ftr-374	9	2	634 3	CARDINAL
ftr-374	11	1	636 600	CARDINAL
ftr-374	11	2	florida	GPE
ftr-374	11	3	9:6	CARDINAL
ftr-374	11	4	656	CARDINAL
ftr-374	12	1	656	CARDINAL
ftr-374	12	2	657	CARDINAL
ftr-374	12	3	659	CARDINAL
ftr-374	12	4	661	CARDINAL
ftr-374	12	5	661	CARDINAL
ftr-374	12	6	662	CARDINAL
ftr-374	12	7	667	CARDINAL
ftr-374	12	8	d.	NORP
ftr-374	12	9	668 e.	PERSON
ftr-374	13	1	1	CARDINAL
ftr-374	14	1	2	CARDINAL
ftr-374	15	1	671	CARDINAL
ftr-374	16	1	677	CARDINAL
ftr-374	17	1	682	CARDINAL
ftr-374	18	1	684	CARDINAL
ftr-374	19	1	686	CARDINAL
ftr-374	19	2	686	CARDINAL
ftr-374	19	3	689	CARDINAL
ftr-374	19	4	690	CARDINAL
ftr-374	19	5	d.	NORP
ftr-374	19	6	693	CARDINAL
ftr-374	19	7	695 2009	CARDINAL
ftr-374	19	8	601	CARDINAL
ftr-374	19	9	daniel l. simmons∗	PERSON
ftr-374	20	1	2009	DATE
ftr-374	20	2	i. introduction	PERSON
ftr-374	20	3	one	CARDINAL
ftr-374	28	1	∗	CARDINAL
ftr-374	28	2	university of california	ORG
ftr-374	28	3	davis	PERSON
ftr-374	29	1	the university of north carolina	ORG
ftr-374	29	2	2007	DATE
ftr-374	29	3	j. nelson	PERSON
ftr-374	30	1	paul mcdaniel	PERSON
ftr-374	30	2	martin mcmahon	PERSON
ftr-374	30	3	daniel simmons	PERSON
ftr-374	30	4	4th	ORDINAL
ftr-374	30	5	2006	DATE
ftr-374	33	1	1	CARDINAL
ftr-374	33	2	1986	DATE
ftr-374	33	3	26	CARDINAL
ftr-374	34	1	602	CARDINAL
ftr-374	34	2	florida	GPE
ftr-374	34	3	9:6	CARDINAL
ftr-374	35	1	subchapter k	PERSON
ftr-374	36	1	subchapter k	PERSON
ftr-374	39	1	subchapter k’s	PERSON
ftr-374	44	1	treasury	ORG
ftr-374	44	2	2	CARDINAL
ftr-374	47	1	1.7701-3	DATE
ftr-374	47	2	3	CARDINAL
ftr-374	47	3	iii-e, inc.	PERSON
ftr-374	48	1	v. united states	GPE
ftr-374	48	2	459	CARDINAL
ftr-374	48	3	2006	DATE
ftr-374	49	1	lawrence lokken	PERSON
ftr-374	49	2	subchapter k	PERSON
ftr-374	49	3	4	CARDINAL
ftr-374	49	4	fla	GPE
ftr-374	50	1	249	CARDINAL
ftr-374	50	2	254	CARDINAL
ftr-374	50	3	1999	DATE
ftr-374	52	1	4.	CARDINAL
ftr-374	54	1	darryll k. jones	PERSON
ftr-374	54	2	25	CARDINAL
ftr-374	54	3	1047	CARDINAL
ftr-374	54	4	2006	DATE
ftr-374	55	1	simon friedman	PERSON
ftr-374	55	2	115	CARDINAL
ftr-374	55	3	925	CARDINAL
ftr-374	55	4	6/4/2007	CARDINAL
ftr-374	56	1	2009	DATE
ftr-374	56	2	603	CARDINAL
ftr-374	58	1	2004	DATE
ftr-374	59	1	section 704(c)(1)(c)(ii	LAW
ftr-374	59	2	section 704(c)(1)(c)(ii	LAW
ftr-374	60	1	vi	PERSON
ftr-374	67	1	treasury	ORG
ftr-374	67	2	section 1.704-1(b)(2)(iv	LAW
ftr-374	69	1	code6	ORG
ftr-374	69	2	5	CARDINAL
ftr-374	69	3	treas	GPE
ftr-374	71	1	1.704-1(b)(2)(iv	CARDINAL
ftr-374	72	1	mark p. gergen	PERSON
ftr-374	72	2	the end of the	DATE
ftr-374	72	3	56	CARDINAL
ftr-374	72	4	smu	ORG
ftr-374	73	1	343	CARDINAL
ftr-374	73	2	2003	DATE
ftr-374	74	1	6	CARDINAL
ftr-374	75	1	7	CARDINAL
ftr-374	75	2	lokken	PERSON
ftr-374	75	3	3	CARDINAL
ftr-374	75	4	255	CARDINAL
ftr-374	75	5	604	CARDINAL
ftr-374	75	6	florida	GPE
ftr-374	80	1	distributed.10	GPE
ftr-374	83	1	lokken	PERSON
ftr-374	84	1	8	CARDINAL
ftr-374	84	2	b. j. o’conner	PERSON
ftr-374	84	3	s. schneider	PERSON
ftr-374	86	1	21 (2005	DATE
ftr-374	88	1	22	DATE
ftr-374	91	1	d.	NORP
ftr-374	92	1	friedman	ORG
ftr-374	92	2	supra	PERSON
ftr-374	92	3	4	CARDINAL
ftr-374	92	4	930	CARDINAL
ftr-374	93	1	9	CARDINAL
ftr-374	96	1	1.704	CARDINAL
ftr-374	97	1	10	CARDINAL
ftr-374	98	1	605	CARDINAL
ftr-374	99	1	one	CARDINAL
ftr-374	109	1	11	CARDINAL
ftr-374	113	1	1.704-1(b)(2)(iv)(e	CARDINAL
ftr-374	115	1	13	CARDINAL
ftr-374	118	1	1.704-1(b)(2)(ii)((b)(3	CARDINAL
ftr-374	119	1	14	CARDINAL
ftr-374	120	1	55	CARDINAL
ftr-374	120	2	395	DATE
ftr-374	120	3	aff’d per curium	ORG
ftr-374	120	4	31 a.f.t.r	QUANTITY
ftr-374	121	1	2d 1069	DATE
ftr-374	121	2	9th	ORDINAL
ftr-374	121	3	1973	DATE
ftr-374	122	1	606	CARDINAL
ftr-374	122	2	florida	GPE
ftr-374	122	3	1	CARDINAL
ftr-374	122	4	100,000	MONEY
ftr-374	122	5	40,000	MONEY
ftr-374	122	6	60,000	MONEY
ftr-374	123	1	100,000	MONEY
ftr-374	123	2	100,000	MONEY
ftr-374	125	1	100,000	MONEY
ftr-374	125	2	abc	ORG
ftr-374	125	3	100,000	MONEY
ftr-374	125	4	$100,000 whiteacre $100,000	MONEY
ftr-374	125	5	$100,000 blackacre $100,000	MONEY
ftr-374	125	6	$100,000 $300,000 $300,000	MONEY
ftr-374	125	7	100,000	MONEY
ftr-374	127	1	15	CARDINAL
ftr-374	128	1	paul mcdaniel	PERSON
ftr-374	128	2	martin mcmahon	PERSON
ftr-374	128	3	daniel simmons	PERSON
ftr-374	128	4	35	CARDINAL
ftr-374	128	5	4th	ORDINAL
ftr-374	128	6	2006	DATE
ftr-374	129	1	16	CARDINAL
ftr-374	132	1	1.704	CARDINAL
ftr-374	133	1	17	CARDINAL
ftr-374	137	1	2009	DATE
ftr-374	137	2	607	CARDINAL
ftr-374	138	1	2	CARDINAL
ftr-374	138	2	example 1	DATE
ftr-374	138	3	100,00019	MONEY
ftr-374	138	4	130,000	MONEY
ftr-374	139	1	30,000	MONEY
ftr-374	140	1	30,000	MONEY
ftr-374	140	2	one-third	CARDINAL
ftr-374	140	3	10,000	MONEY
ftr-374	140	4	10,000	MONEY
ftr-374	142	1	230,000	MONEY
ftr-374	142	2	110,000	MONEY
ftr-374	142	3	100,000	MONEY
ftr-374	142	4	110,000	MONEY
ftr-374	142	5	$110,000 $330,000 $330,000	MONEY
ftr-374	142	6	10,000	MONEY
ftr-374	142	7	110,000	MONEY
ftr-374	143	1	all $30,000	MONEY
ftr-374	143	2	18	CARDINAL
ftr-374	146	1	1.704-1(b)(2)(ii	CARDINAL
ftr-374	147	1	two	CARDINAL
ftr-374	147	2	1	CARDINAL
ftr-374	147	3	2	CARDINAL
ftr-374	150	1	1.7041(b)(2)(iii)(a	CARDINAL
ftr-374	152	1	19	CARDINAL
ftr-374	152	2	40	CARDINAL
ftr-374	152	3	20	CARDINAL
ftr-374	155	1	1.704-1(b)(2	CARDINAL
ftr-374	157	1	1.704-1(b)(3	CARDINAL
ftr-374	158	1	608	CARDINAL
ftr-374	158	2	florida	GPE
ftr-374	159	1	9:6	CARDINAL
ftr-374	159	2	230,000	MONEY
ftr-374	159	3	130,000	MONEY
ftr-374	159	4	100,000	MONEY
ftr-374	159	5	100,000	MONEY
ftr-374	159	6	$100,000 $330,000 $	MONEY
ftr-374	159	7	330,000	MONEY
ftr-374	159	8	30,000	MONEY
ftr-374	162	1	partnership.21	ORG
ftr-374	162	2	30,000	MONEY
ftr-374	162	3	one	CARDINAL
ftr-374	169	1	three	CARDINAL
ftr-374	170	1	21	CARDINAL
ftr-374	172	1	3	CARDINAL
ftr-374	172	2	259	CARDINAL
ftr-374	172	3	22	CARDINAL
ftr-374	175	1	1.714-1(b)(2)(ii)(b)(2	CARDINAL
ftr-374	176	1	2009	DATE
ftr-374	176	2	609 1	CARDINAL
ftr-374	178	1	2	CARDINAL
ftr-374	180	1	allocation.24 3	LAW
ftr-374	181	1	nonrecourse debt25	ORG
ftr-374	182	1	23	CARDINAL
ftr-374	188	1	24	CARDINAL
ftr-374	192	1	1.704-1(b)(2)(ii)(c	DATE
ftr-374	194	1	25	CARDINAL
ftr-374	198	1	1.752-1(a)(2	CARDINAL
ftr-374	199	1	treas	GPE
ftr-374	201	1	1.704-2	CARDINAL
ftr-374	201	2	26	CARDINAL
ftr-374	204	1	1.704-2(d	CARDINAL
ftr-374	205	1	610	CARDINAL
ftr-374	205	2	florida	GPE
ftr-374	205	3	9:6	CARDINAL
ftr-374	205	4	d.	NORP
ftr-374	206	1	subchapter k	PERSON
ftr-374	208	1	section 721	LAW
ftr-374	208	2	section 722	LAW
ftr-374	209	1	section 723	LAW
ftr-374	211	1	below,29 section 704(c	PERSON
ftr-374	212	1	a later year	DATE
ftr-374	213	1	3	CARDINAL
ftr-374	213	2	abc	ORG
ftr-374	213	3	example 1	DATE
ftr-374	213	4	60,000	MONEY
ftr-374	213	5	100,000	MONEY
ftr-374	213	6	40,000	MONEY
ftr-374	215	1	40,000	MONEY
ftr-374	215	2	60,000	MONEY
ftr-374	216	1	abc	ORG
ftr-374	216	2	40,000	MONEY
ftr-374	216	3	60,000	MONEY
ftr-374	218	1	27	CARDINAL
ftr-374	219	1	28	CARDINAL
ftr-374	220	1	721	CARDINAL
ftr-374	224	1	1.721-1(b)(1	CARDINAL
ftr-374	225	1	29	CARDINAL
ftr-374	225	2	39	CARDINAL
ftr-374	225	3	2009	DATE
ftr-374	225	4	611	CARDINAL
ftr-374	225	5	$100,000 $100,000	MONEY
ftr-374	225	6	$100,000 $100,000 whiteacre $100,000 $ 40,000	MONEY
ftr-374	225	7	$100,000 $ 40,000	MONEY
ftr-374	225	8	$100,000 $ 60,000	MONEY
ftr-374	225	9	$100,000 $ 60,000 $300,000 $200,000 $300,000 $200,000	MONEY
ftr-374	227	1	30	CARDINAL
ftr-374	229	1	754	CARDINAL
ftr-374	229	2	§§	ORG
ftr-374	230	1	31	CARDINAL
ftr-374	231	1	741	CARDINAL
ftr-374	232	1	§ 751(a	ORG
ftr-374	235	1	1.751-1(a)(2	CARDINAL
ftr-374	238	1	32	CARDINAL
ftr-374	238	2	§ 1223(1	ORG
ftr-374	239	1	612	CARDINAL
ftr-374	239	2	florida	GPE
ftr-374	241	1	more than one year	DATE
ftr-374	242	1	section 1231	ORG
ftr-374	242	2	1	CARDINAL
ftr-374	242	3	permanently.36 2	ORG
ftr-374	242	4	five years	DATE
ftr-374	242	5	the partnership.37 3	DATE
ftr-374	242	6	five years	DATE
ftr-374	243	1	33	CARDINAL
ftr-374	245	1	34	CARDINAL
ftr-374	245	2	mcdaniel	PERSON
ftr-374	246	1	al	PERSON
ftr-374	246	2	supra	PERSON
ftr-374	246	3	15	CARDINAL
ftr-374	246	4	41 35	CARDINAL
ftr-374	248	1	36	CARDINAL
ftr-374	249	1	37	DATE
ftr-374	250	1	38	DATE
ftr-374	252	1	2009	DATE
ftr-374	252	2	613 iii	QUANTITY
ftr-374	253	1	property39 a. allocation	PERSON
ftr-374	253	2	section 704(c)(1)(a	LAW
ftr-374	255	1	partners.40	NORP
ftr-374	256	1	4	CARDINAL
ftr-374	256	2	abc	ORG
ftr-374	256	3	1	CARDINAL
ftr-374	256	4	one-third	CARDINAL
ftr-374	257	1	$100,000 $100,000	MONEY
ftr-374	257	2	$100,000 $100,000 whiteacre $100,000 $ 40,000	MONEY
ftr-374	257	3	$100,000 $ 40,000	MONEY
ftr-374	257	4	$100,000 $ 60,000	MONEY
ftr-374	257	5	$100,000 $ 60,000 $300,000 $200,000 $300,000 $	MONEY
ftr-374	257	6	200,000	MONEY
ftr-374	257	7	100,000	MONEY
ftr-374	257	8	60,000	MONEY
ftr-374	258	1	60,000	MONEY
ftr-374	258	2	1/3	CARDINAL
ftr-374	258	3	39	CARDINAL
ftr-374	262	1	1.7043(a)(3)(ii	CARDINAL
ftr-374	263	1	40	CARDINAL
ftr-374	263	2	section 704(c)(1)(a	LAW
ftr-374	264	1	one	CARDINAL
ftr-374	267	1	1.704-3(a)(2	CARDINAL
ftr-374	268	1	614	CARDINAL
ftr-374	268	2	florida	GPE
ftr-374	269	1	9:6	CARDINAL
ftr-374	269	2	$100,000 $100,000	MONEY
ftr-374	269	3	$100,000 $120,000	MONEY
ftr-374	269	4	$100,000 $100,000	MONEY
ftr-374	269	5	$100,000 $ 60,000	MONEY
ftr-374	269	6	$100,000 $ 60,000	MONEY
ftr-374	269	7	$100,000 $ 80,000 $300,000 $260,000 $300,000 $	MONEY
ftr-374	269	8	260,000	MONEY
ftr-374	270	1	20,000	MONEY
ftr-374	270	2	20,000	MONEY
ftr-374	270	3	only $20,000	MONEY
ftr-374	270	4	60,000	MONEY
ftr-374	271	1	40,000	MONEY
ftr-374	272	1	60,000	MONEY
ftr-374	272	2	$100,000 $100,000	MONEY
ftr-374	272	3	$100,000 $100,000	MONEY
ftr-374	272	4	$100,000 $100,000	MONEY
ftr-374	272	5	$100,000 $100,000	MONEY
ftr-374	272	6	$100,000 $ 60,000	MONEY
ftr-374	273	1	$100,000 $ 60,000 $300,000 $260,000 $300,000 $	MONEY
ftr-374	273	2	260,000	MONEY
ftr-374	273	3	section 704(c)(1)(a	LAW
ftr-374	274	1	regulations42	ORG
ftr-374	276	1	5	CARDINAL
ftr-374	276	2	4	CARDINAL
ftr-374	276	3	130,000	MONEY
ftr-374	276	4	30,000	MONEY
ftr-374	276	5	$130,000 $100,000	MONEY
ftr-374	276	6	90,000	MONEY
ftr-374	276	7	$130,000 $40,000	MONEY
ftr-374	277	1	41	CARDINAL
ftr-374	279	1	731(a)(2	PRODUCT
ftr-374	280	1	42	DATE
ftr-374	283	1	1.704-3	CARDINAL
ftr-374	283	2	2009	DATE
ftr-374	283	3	615	CARDINAL
ftr-374	283	4	1/3	CARDINAL
ftr-374	284	1	10,000	MONEY
ftr-374	284	2	10,000	MONEY
ftr-374	285	1	10,000	MONEY
ftr-374	286	1	30,000	MONEY
ftr-374	287	1	60,000	MONEY
ftr-374	287	2	$90,000 $	MONEY
ftr-374	287	3	30,000	MONEY
ftr-374	288	1	70,000	MONEY
ftr-374	289	1	$100,000 $100,000	MONEY
ftr-374	289	2	$110,000 $110,000	MONEY
ftr-374	289	3	$130,000 $	MONEY
ftr-374	289	4	130,000	MONEY
ftr-374	289	5	$110,000 $110,000	MONEY
ftr-374	289	6	$100,000 $ 60,000	MONEY
ftr-374	289	7	$110,000 $ 70,000 $330,000 $290,000 $330,000 $290,000	MONEY
ftr-374	290	1	40,000	MONEY
ftr-374	292	1	4	CARDINAL
ftr-374	292	2	70,000	MONEY
ftr-374	293	1	30,000	MONEY
ftr-374	293	2	$70,000 $100,000	MONEY
ftr-374	293	3	10,000	MONEY
ftr-374	294	1	30,000	MONEY
ftr-374	294	2	70,000	MONEY
ftr-374	294	3	40,000	MONEY
ftr-374	295	1	1	CARDINAL
ftr-374	295	2	treasury	ORG
ftr-374	298	1	43.treas	DATE
ftr-374	300	1	1.704-3(b)(1	CARDINAL
ftr-374	300	2	a taxable year	DATE
ftr-374	300	3	the taxable year	DATE
ftr-374	301	1	laura cunningham	PERSON
ftr-374	301	2	616	CARDINAL
ftr-374	301	3	florida	GPE
ftr-374	302	1	9:6	CARDINAL
ftr-374	302	2	6	CARDINAL
ftr-374	302	3	30,000	MONEY
ftr-374	302	4	10,000	MONEY
ftr-374	303	1	$100,000 $100,000	MONEY
ftr-374	303	2	$ 90,000 $100,000	MONEY
ftr-374	303	3	$ 70,000 $ 70,000	MONEY
ftr-374	303	4	$ 90,000 $ 70,000	MONEY
ftr-374	303	5	$100,000 $ 60,000	MONEY
ftr-374	304	1	$ 90,000 $ 60,000 $270,000 $230,000 $270,000 $230,000	MONEY
ftr-374	305	1	10,000	MONEY
ftr-374	307	1	10,000	MONEY
ftr-374	308	1	10,000	MONEY
ftr-374	309	1	20,000	MONEY
ftr-374	309	2	$60,000 $	MONEY
ftr-374	311	1	treasury	ORG
ftr-374	311	2	section 1.704–3(c	LAW
ftr-374	311	3	treasury	ORG
ftr-374	311	4	section 1.704	LAW
ftr-374	311	5	1(b	CARDINAL
ftr-374	312	1	example 6a	CARDINAL
ftr-374	312	2	6	CARDINAL
ftr-374	312	3	20,000	MONEY
ftr-374	312	4	3	CARDINAL
ftr-374	312	5	fla	GPE
ftr-374	314	1	93 (1996	DATE
ftr-374	315	1	44	DATE
ftr-374	318	1	1.704-3(c	CARDINAL
ftr-374	319	1	mcdaniel et	PERSON
ftr-374	320	1	al.	PERSON
ftr-374	320	2	supra	PERSON
ftr-374	320	3	15	CARDINAL
ftr-374	320	4	157	DATE
ftr-374	320	5	45	CARDINAL
ftr-374	323	1	1.704-3(c)(3	DATE
ftr-374	324	1	2009	DATE
ftr-374	324	2	617	CARDINAL
ftr-374	324	3	20,000	MONEY
ftr-374	324	4	30,000	MONEY
ftr-374	326	1	30,000	MONEY
ftr-374	327	1	20,000	MONEY
ftr-374	327	2	20,000	MONEY
ftr-374	328	1	10,000	MONEY
ftr-374	329	1	20,000	MONEY
ftr-374	329	2	20,000	MONEY
ftr-374	329	3	30,000	MONEY
ftr-374	329	4	$30,000 $30,000	MONEY
ftr-374	329	5	$20,000 $	MONEY
ftr-374	329	6	20,000	MONEY
ftr-374	329	7	20,000	MONEY
ftr-374	329	8	10,000	MONEY
ftr-374	329	9	10,000	MONEY
ftr-374	329	10	30,000	MONEY
ftr-374	329	11	10,000	MONEY
ftr-374	329	12	50,000	MONEY
ftr-374	329	13	10,000	MONEY
ftr-374	330	1	47	CARDINAL
ftr-374	331	1	$100,000 $100,000	MONEY
ftr-374	331	2	$ 90,000 $ 90,000	MONEY
ftr-374	331	3	$ 70,000 $ 70,000	MONEY
ftr-374	331	4	$ 90,000 $ 90,000	MONEY
ftr-374	331	5	$100,000 $ 60,000	MONEY
ftr-374	332	1	$ 90,000 $ 50,000 $270,000 $230,000 $270,000 $	MONEY
ftr-374	334	1	47	DATE
ftr-374	336	1	618	CARDINAL
ftr-374	336	2	florida	GPE
ftr-374	337	1	9:6 3	CARDINAL
ftr-374	337	2	treasury	ORG
ftr-374	337	3	1.704-3(d	CARDINAL
ftr-374	337	4	loss.48	PERSON
ftr-374	337	5	the year	DATE
ftr-374	339	1	6	CARDINAL
ftr-374	339	2	6	CARDINAL
ftr-374	339	3	30,000	MONEY
ftr-374	339	4	30,000	MONEY
ftr-374	340	1	10,000	MONEY
ftr-374	340	2	30,000	MONEY
ftr-374	340	3	10,000	MONEY
ftr-374	340	4	10,000	MONEY
ftr-374	340	5	10,000	MONEY
ftr-374	340	6	20,000	MONEY
ftr-374	340	7	10,000	MONEY
ftr-374	340	8	10,000	MONEY
ftr-374	340	9	10,000	MONEY
ftr-374	340	10	50,000	MONEY
ftr-374	340	11	10,000	MONEY
ftr-374	340	12	10,000	MONEY
ftr-374	340	13	10,000	MONEY
ftr-374	340	14	6a	CARDINAL
ftr-374	342	1	48	DATE
ftr-374	342	2	mcdaniel et	PERSON
ftr-374	343	1	al.	PERSON
ftr-374	343	2	15	CARDINAL
ftr-374	343	3	158	CARDINAL
ftr-374	343	4	49	DATE
ftr-374	346	1	1.704-3(d)(5)(i	CARDINAL
ftr-374	347	1	50	CARDINAL
ftr-374	350	1	1.704-3(d)(3	CARDINAL
ftr-374	351	1	2009	DATE
ftr-374	351	2	619	CARDINAL
ftr-374	351	3	1231	CARDINAL
ftr-374	351	4	section 1231	LAW
ftr-374	351	5	section 469.52	LAW
ftr-374	351	6	section 705	LAW
ftr-374	351	7	section 703	LAW
ftr-374	351	8	7to	CARDINAL
ftr-374	351	9	6a	CARDINAL
ftr-374	351	10	6b	CARDINAL
ftr-374	351	11	100,000	MONEY
ftr-374	351	12	40,000	MONEY
ftr-374	352	1	section 704(c)(1)(a	LAW
ftr-374	353	1	$100,000 $100,000	MONEY
ftr-374	353	2	$ 90,000 $ 90,000	MONEY
ftr-374	353	3	$ 70,000 $ 70,000	MONEY
ftr-374	353	4	$ 90,000 $ 90,000	MONEY
ftr-374	353	5	$100,000 $100,000	MONEY
ftr-374	353	6	$ 90,000 $ 90,000 $270,000 $270,000 $270,000 $	MONEY
ftr-374	353	7	270,000	MONEY
ftr-374	356	1	1.704-3(c	CARDINAL
ftr-374	357	1	51	CARDINAL
ftr-374	358	1	mcdaniel et al.	PERSON
ftr-374	358	2	supra	PERSON
ftr-374	358	3	15	CARDINAL
ftr-374	358	4	159	CARDINAL
ftr-374	358	5	52	CARDINAL
ftr-374	362	1	1.704-3(d)(4)(ii	CARDINAL
ftr-374	363	1	54	DATE
ftr-374	366	1	1.704-3(d)(4)(i	CARDINAL
ftr-374	367	1	620	CARDINAL
ftr-374	367	2	florida	GPE
ftr-374	367	3	9:6	CARDINAL
ftr-374	368	1	section 704(c)(1)(a	LAW
ftr-374	376	1	8	CARDINAL
ftr-374	376	2	100,000	MONEY
ftr-374	376	3	100,000	MONEY
ftr-374	376	4	60,000.56	MONEY
ftr-374	376	5	50%	PERCENT
ftr-374	377	1	$100,000 $100,000 d $100,000 $100,000	MONEY
ftr-374	377	2	$100,000 $ 60,000	MONEY
ftr-374	377	3	$100,000 $ 60,000 $200,000 $160,000 $200,000 $	MONEY
ftr-374	380	1	1.704-1(b)(2)(iv)(g)(3	CARDINAL
ftr-374	383	1	56	CARDINAL
ftr-374	384	1	mcdaniel et	PERSON
ftr-374	385	1	al.	PERSON
ftr-374	385	2	supra	PERSON
ftr-374	385	3	15	CARDINAL
ftr-374	385	4	160	CARDINAL
ftr-374	385	5	2009	DATE
ftr-374	385	6	621	CARDINAL
ftr-374	385	7	section 168	LAW
ftr-374	385	8	ten-year	DATE
ftr-374	385	9	five years	DATE
ftr-374	386	1	annual	DATE
ftr-374	387	1	value.57	PRODUCT
ftr-374	387	2	12,000	MONEY
ftr-374	387	3	120,000/10 years	DATE
ftr-374	387	4	the remaining five years	DATE
ftr-374	387	5	20,000	MONEY
ftr-374	387	6	100,000/5	MONEY
ftr-374	388	1	annual	DATE
ftr-374	388	2	10,000	MONEY
ftr-374	389	1	50%	PERCENT
ftr-374	389	2	50,000	MONEY
ftr-374	389	3	10,000	MONEY
ftr-374	389	4	the remaining five years	DATE
ftr-374	390	1	10,000	MONEY
ftr-374	391	1	2,000	MONEY
ftr-374	391	2	five years	DATE
ftr-374	391	3	$100,000 $100,000 $100,000 $	MONEY
ftr-374	391	4	60,000	MONEY
ftr-374	391	5	1	CARDINAL
ftr-374	391	6	10,000	MONEY
ftr-374	391	7	10,000	MONEY
ftr-374	391	8	10,000	MONEY
ftr-374	391	9	2,000	MONEY
ftr-374	391	10	end of year 1	DATE
ftr-374	391	11	$ 90,000 $ 90,000 $ 90,000 $	MONEY
ftr-374	391	12	58,000	MONEY
ftr-374	391	13	2	CARDINAL
ftr-374	391	14	10,000	MONEY
ftr-374	391	15	10,000	MONEY
ftr-374	391	16	10,000	MONEY
ftr-374	391	17	2,000	MONEY
ftr-374	391	18	end of year 2	DATE
ftr-374	391	19	$ 80,000 $ 80,000 $ 80,000 $	MONEY
ftr-374	391	20	56,000	MONEY
ftr-374	391	21	3	CARDINAL
ftr-374	391	22	10,000	MONEY
ftr-374	391	23	10,000	MONEY
ftr-374	391	24	10,000	MONEY
ftr-374	391	25	2,000	MONEY
ftr-374	391	26	end of year 3	DATE
ftr-374	391	27	$ 70,000 $ 70,000 $ 70,000 $	MONEY
ftr-374	391	28	54,000	MONEY
ftr-374	391	29	4	CARDINAL
ftr-374	391	30	10,000	MONEY
ftr-374	391	31	10,000	MONEY
ftr-374	391	32	10,000	MONEY
ftr-374	391	33	2,000	MONEY
ftr-374	391	34	end of year 4	DATE
ftr-374	391	35	$ 60,000 $ 60,000 $ 60,000 $	MONEY
ftr-374	391	36	52,000	MONEY
ftr-374	391	37	5	CARDINAL
ftr-374	391	38	10,000	MONEY
ftr-374	391	39	10,000	MONEY
ftr-374	391	40	10,000	MONEY
ftr-374	391	41	2,000	MONEY
ftr-374	391	42	end of year 5	DATE
ftr-374	391	43	$ 50,000 $ 50,000 $ 50,000 $50,000 1	MONEY
ftr-374	392	1	57	DATE
ftr-374	395	1	1.704-3(b)(2	PERCENT
ftr-374	395	2	2	CARDINAL
ftr-374	396	1	58	DATE
ftr-374	399	1	1.704-3(b	CARDINAL
ftr-374	400	1	622	CARDINAL
ftr-374	400	2	florida	GPE
ftr-374	401	1	9:6	CARDINAL
ftr-374	402	1	property.59	PERSON
ftr-374	404	1	9a	CARDINAL
ftr-374	404	2	8	CARDINAL
ftr-374	404	3	only $40,000	MONEY
ftr-374	405	1	20,000	MONEY
ftr-374	405	2	only $8,000	MONEY
ftr-374	405	3	80,000/10	MONEY
ftr-374	406	1	8,000	MONEY
ftr-374	406	2	10,000	MONEY
ftr-374	407	1	$100,000 $100,000 $100,000 $	MONEY
ftr-374	407	2	40,000	MONEY
ftr-374	407	3	1	CARDINAL
ftr-374	407	4	10,000	MONEY
ftr-374	407	5	8,000	MONEY
ftr-374	407	6	10,000	MONEY
ftr-374	407	7	0 end of year 1	DATE
ftr-374	407	8	$ 90,000 $ 92,000 $ 90,000 $	MONEY
ftr-374	407	9	40,000	MONEY
ftr-374	407	10	2	CARDINAL
ftr-374	407	11	10,000	MONEY
ftr-374	407	12	8,000	MONEY
ftr-374	407	13	10,000	MONEY
ftr-374	407	14	0	CARDINAL
ftr-374	408	1	2	CARDINAL
ftr-374	408	2	$ 80,000 $ 84,000 $ 80,000 $	MONEY
ftr-374	408	3	40,000	MONEY
ftr-374	408	4	3	CARDINAL
ftr-374	408	5	10,000	MONEY
ftr-374	408	6	8,000	MONEY
ftr-374	408	7	10,000	MONEY
ftr-374	408	8	0	CARDINAL
ftr-374	409	1	3	CARDINAL
ftr-374	409	2	$ 70,000 $ 76,000 $ 70,000 $	MONEY
ftr-374	409	3	40,000	MONEY
ftr-374	409	4	4	CARDINAL
ftr-374	409	5	10,000	MONEY
ftr-374	409	6	8,000	MONEY
ftr-374	409	7	10,000	MONEY
ftr-374	409	8	0 end of year 4	DATE
ftr-374	409	9	$ 60,000 $ 68,000 $ 60,000 $	MONEY
ftr-374	409	10	40,000	MONEY
ftr-374	409	11	5	CARDINAL
ftr-374	409	12	10,000	MONEY
ftr-374	409	13	8,000	MONEY
ftr-374	409	14	10,000	MONEY
ftr-374	409	15	0	CARDINAL
ftr-374	410	1	5	CARDINAL
ftr-374	410	2	$ 50,000 $ 60,000 $ 50,000 $40,000	MONEY
ftr-374	410	3	50,000	MONEY
ftr-374	410	4	50%	PERCENT
ftr-374	410	5	only $40,000	MONEY
ftr-374	410	6	10,000	MONEY
ftr-374	411	1	10,000	MONEY
ftr-374	412	1	59	CARDINAL
ftr-374	415	1	1.704-3(b	CARDINAL
ftr-374	415	2	2009	DATE
ftr-374	415	3	623 2	CARDINAL
ftr-374	416	1	9b	CARDINAL
ftr-374	416	2	9a	CARDINAL
ftr-374	416	3	4,000	MONEY
ftr-374	416	4	each year	DATE
ftr-374	416	5	4,000	MONEY
ftr-374	417	1	each year	DATE
ftr-374	417	2	an additional $4,000	MONEY
ftr-374	417	3	2,000	MONEY
ftr-374	418	1	2,000	MONEY
ftr-374	418	2	4,000	MONEY
ftr-374	418	3	only $2,000	MONEY
ftr-374	419	1	each year	DATE
ftr-374	419	2	2,000	MONEY
ftr-374	419	3	2,000	MONEY
ftr-374	420	1	2,000	MONEY
ftr-374	420	2	$100,000 $100,000 $100,000 $	MONEY
ftr-374	420	3	40,000	MONEY
ftr-374	420	4	1	CARDINAL
ftr-374	420	5	10,000	MONEY
ftr-374	420	6	8,000	MONEY
ftr-374	420	7	10,000	MONEY
ftr-374	420	8	0 year 1	DATE
ftr-374	420	9	2,000	MONEY
ftr-374	420	10	$ 2,000 $	MONEY
ftr-374	420	11	4,000	MONEY
ftr-374	420	12	1	CARDINAL
ftr-374	420	13	$ 92,000 $ 92,000 $ 92,000 $	MONEY
ftr-374	420	14	44,000	MONEY
ftr-374	420	15	2	CARDINAL
ftr-374	420	16	10,000	MONEY
ftr-374	420	17	8,000	MONEY
ftr-374	420	18	10,000	MONEY
ftr-374	420	19	0 year 2	DATE
ftr-374	420	20	2,000	MONEY
ftr-374	420	21	$ 2,000 $	MONEY
ftr-374	420	22	4,000	MONEY
ftr-374	420	23	2	CARDINAL
ftr-374	420	24	$ 84,000 $ 84,000 $ 84,000 $	MONEY
ftr-374	420	25	48,000	MONEY
ftr-374	420	26	3	CARDINAL
ftr-374	420	27	10,000	MONEY
ftr-374	420	28	8,000	MONEY
ftr-374	420	29	10,000	MONEY
ftr-374	420	30	0 year 3	DATE
ftr-374	420	31	2,000	MONEY
ftr-374	420	32	$ 2,000 $	MONEY
ftr-374	420	33	4,000	MONEY
ftr-374	420	34	3	CARDINAL
ftr-374	420	35	$ 76,000 $ 76,000 $ 76,000 $	MONEY
ftr-374	420	36	52,000	MONEY
ftr-374	420	37	4	CARDINAL
ftr-374	420	38	10,000	MONEY
ftr-374	420	39	8,000	MONEY
ftr-374	420	40	10,000	MONEY
ftr-374	424	1	1.704-3(c	CARDINAL
ftr-374	425	1	624	CARDINAL
ftr-374	425	2	florida	GPE
ftr-374	425	3	9:6	CARDINAL
ftr-374	425	4	4	CARDINAL
ftr-374	425	5	2,000	MONEY
ftr-374	425	6	$ 2,000 $	MONEY
ftr-374	425	7	4,000	MONEY
ftr-374	425	8	4	CARDINAL
ftr-374	425	9	$ 68,000 $ 68,000 $ 68,000 $	MONEY
ftr-374	425	10	56,000	MONEY
ftr-374	425	11	5	CARDINAL
ftr-374	425	12	10,000	MONEY
ftr-374	425	13	8,000	MONEY
ftr-374	425	14	10,000	MONEY
ftr-374	425	15	0 year 5	DATE
ftr-374	425	16	2,000	MONEY
ftr-374	425	17	$ 2,000 $	MONEY
ftr-374	425	18	4,000	MONEY
ftr-374	425	19	5	CARDINAL
ftr-374	425	20	$ 60,000 $ 60,000 $ 60,000 $60,000	MONEY
ftr-374	425	21	an extra $10,000	MONEY
ftr-374	425	22	10,000	MONEY
ftr-374	425	23	10,000	MONEY
ftr-374	426	1	4,000	MONEY
ftr-374	427	1	2,000	MONEY
ftr-374	427	2	4,000	MONEY
ftr-374	427	3	2,000	MONEY
ftr-374	427	4	an additional $2,000	MONEY
ftr-374	428	1	3	CARDINAL
ftr-374	428	2	two	CARDINAL
ftr-374	431	1	second	ORDINAL
ftr-374	431	2	the year	DATE
ftr-374	432	1	9c	CARDINAL
ftr-374	432	2	9a	CARDINAL
ftr-374	433	1	first	ORDINAL
ftr-374	433	2	61	DATE
ftr-374	436	1	1.704-3(d	CARDINAL
ftr-374	437	1	62	CARDINAL
ftr-374	440	1	1.704-3(d)(2	CARDINAL
ftr-374	441	1	2009	DATE
ftr-374	441	2	625	CARDINAL
ftr-374	442	1	8,000	MONEY
ftr-374	442	2	40,000	MONEY
ftr-374	442	3	5 years	DATE
ftr-374	443	1	60,000	MONEY
ftr-374	443	2	100,000	MONEY
ftr-374	443	3	40,000	MONEY
ftr-374	443	4	the year	DATE
ftr-374	444	1	second	ORDINAL
ftr-374	444	2	6,000	MONEY
ftr-374	444	3	annual	DATE
ftr-374	444	4	ten years	DATE
ftr-374	445	1	two	CARDINAL
ftr-374	446	1	the first five years	DATE
ftr-374	446	2	14,000	MONEY
ftr-374	446	3	8,000	MONEY
ftr-374	446	4	6,000	MONEY
ftr-374	447	1	years 6 – 10	DATE
ftr-374	447	2	6,000	MONEY
ftr-374	447	3	3,000	MONEY
ftr-374	448	1	years 1 – 5	DATE
ftr-374	448	2	8,000	MONEY
ftr-374	448	3	7,000	MONEY
ftr-374	448	4	those years	DATE
ftr-374	448	5	1,000	MONEY
ftr-374	448	6	years 5 – 10	DATE
ftr-374	448	7	3,000	MONEY
ftr-374	448	8	zero	CARDINAL
ftr-374	449	1	second	ORDINAL
ftr-374	449	2	3,000	MONEY
ftr-374	450	1	3,000	MONEY
ftr-374	450	2	the ten years	DATE
ftr-374	450	3	$100,000 $100,000 $100,000 $	MONEY
ftr-374	450	4	40,000	MONEY
ftr-374	450	5	1	CARDINAL
ftr-374	450	6	7,000	MONEY
ftr-374	450	7	7,000	MONEY
ftr-374	450	8	7,000	MONEY
ftr-374	450	9	1,000	MONEY
ftr-374	450	10	2	CARDINAL
ftr-374	450	11	7,000	MONEY
ftr-374	450	12	7,000	MONEY
ftr-374	450	13	7,000	MONEY
ftr-374	450	14	1,000	MONEY
ftr-374	450	15	3	CARDINAL
ftr-374	450	16	7,000	MONEY
ftr-374	450	17	7,000	MONEY
ftr-374	450	18	7,000	MONEY
ftr-374	450	19	1,000	MONEY
ftr-374	450	20	4	CARDINAL
ftr-374	450	21	7,000	MONEY
ftr-374	450	22	7,000	MONEY
ftr-374	450	23	7,000	MONEY
ftr-374	450	24	1,000	MONEY
ftr-374	450	25	5	CARDINAL
ftr-374	450	26	7,000	MONEY
ftr-374	450	27	7,000	MONEY
ftr-374	450	28	7,000	MONEY
ftr-374	450	29	1,000	MONEY
ftr-374	450	30	6	CARDINAL
ftr-374	450	31	3,000	MONEY
ftr-374	450	32	3,000	MONEY
ftr-374	450	33	3,000	MONEY
ftr-374	450	34	0	CARDINAL
ftr-374	451	1	3,000	MONEY
ftr-374	451	2	3,000	MONEY
ftr-374	451	3	3,000	MONEY
ftr-374	451	4	3,000	MONEY
ftr-374	451	5	0	CARDINAL
ftr-374	451	6	3,000	MONEY
ftr-374	451	7	8	CARDINAL
ftr-374	451	8	3,000	MONEY
ftr-374	451	9	3,000	MONEY
ftr-374	451	10	3,000	MONEY
ftr-374	451	11	0	CARDINAL
ftr-374	451	12	3,000	MONEY
ftr-374	451	13	9	CARDINAL
ftr-374	451	14	3,000	MONEY
ftr-374	451	15	3,000	MONEY
ftr-374	451	16	3,000	MONEY
ftr-374	451	17	0	CARDINAL
ftr-374	451	18	3,000	MONEY
ftr-374	451	19	10	CARDINAL
ftr-374	451	20	3,000	MONEY
ftr-374	451	21	3,000	MONEY
ftr-374	451	22	3,000	MONEY
ftr-374	451	23	0	CARDINAL
ftr-374	451	24	3,000	MONEY
ftr-374	451	25	10	CARDINAL
ftr-374	451	26	$50,000 $50,000 $50,000 $50,000	MONEY
ftr-374	451	27	florida	GPE
ftr-374	452	1	9:6	CARDINAL
ftr-374	452	2	the ten year period	DATE
ftr-374	454	1	d.	NORP
ftr-374	454	2	three	CARDINAL
ftr-374	454	3	three	CARDINAL
ftr-374	456	1	one	CARDINAL
ftr-374	457	1	9	CARDINAL
ftr-374	457	2	the additional $10,000	MONEY
ftr-374	459	1	treasury	ORG
ftr-374	459	2	one	CARDINAL
ftr-374	462	1	mcdaniel	PERSON
ftr-374	463	1	al	ORG
ftr-374	463	2	15	CARDINAL
ftr-374	463	3	167	CARDINAL
ftr-374	463	4	64	CARDINAL
ftr-374	466	1	1.704-3(a)(10	CARDINAL
ftr-374	469	1	1.704-3(a)(10	CARDINAL
ftr-374	469	2	2008	DATE
ftr-374	471	1	2009	DATE
ftr-374	471	2	627	CARDINAL
ftr-374	474	1	10	CARDINAL
ftr-374	474	2	8	CARDINAL
ftr-374	474	3	the end of year 2	DATE
ftr-374	474	4	70,000	MONEY
ftr-374	475	1	two years	DATE
ftr-374	475	2	$100,000 $100,000 d $ 80,000 $ 80,000	MONEY
ftr-374	475	3	$ 60,000 $ 36,000	MONEY
ftr-374	475	4	$ 80,000 $ 56,000 $160,000 $136,000 $160,000 $136,000	MONEY
ftr-374	475	5	10 percent	PERCENT
ftr-374	479	1	1.704-3(a)(1	DATE
ftr-374	481	1	1.704-3	CARDINAL
ftr-374	484	1	1.704-3(b	CARDINAL
ftr-374	484	2	subchapter k.	PERSON
ftr-374	486	1	65	CARDINAL
ftr-374	487	1	paul mcdaniel	PERSON
ftr-374	487	2	martin mcmahon	PERSON
ftr-374	487	3	daniel simmons	PERSON
ftr-374	487	4	gregg polsky	PERSON
ftr-374	487	5	1193	CARDINAL
ftr-374	488	1	6th	ORDINAL
ftr-374	489	1	66	CARDINAL
ftr-374	492	1	1.704-3(b)(1	CARDINAL
ftr-374	493	1	43	DATE
ftr-374	496	1	1)(ii	CARDINAL
ftr-374	497	1	628	CARDINAL
ftr-374	497	2	florida	GPE
ftr-374	498	1	9:6	CARDINAL
ftr-374	498	2	10,000	MONEY
ftr-374	498	3	$70,000 $60,000	MONEY
ftr-374	498	4	5,000	MONEY
ftr-374	499	1	34,000	MONEY
ftr-374	499	2	$70,000 $	MONEY
ftr-374	499	3	36,000	MONEY
ftr-374	499	4	5,000	MONEY
ftr-374	499	5	29,000	MONEY
ftr-374	500	1	$100,000 $100,000 d $ 85,000 $ 85,000	MONEY
ftr-374	501	1	$ 70,000 $ 70,000	MONEY
ftr-374	501	2	85,000	MONEY
ftr-374	501	3	170,000	MONEY
ftr-374	501	4	section 1245 recapture.69	LAW
ftr-374	502	1	section 1245 recapture.70	LAW
ftr-374	502	2	section 1245	LAW
ftr-374	502	3	section 1245 recapture.72	LAW
ftr-374	502	4	67	CARDINAL
ftr-374	504	1	1245	CARDINAL
ftr-374	505	1	68	CARDINAL
ftr-374	508	1	1.1245-1(e)(2)(ii)(a	CARDINAL
ftr-374	509	1	69	CARDINAL
ftr-374	512	1	1.1245-1(e)(2)(ii)(c)(2	MONEY
ftr-374	512	2	3	CARDINAL
ftr-374	513	1	70	CARDINAL
ftr-374	516	1	1.1245-1(e)(2)(ii)(c)(2	MONEY
ftr-374	517	1	71	CARDINAL
ftr-374	520	1	1.1245-1(e)(2)(ii)(c	CARDINAL
ftr-374	521	1	72	DATE
ftr-374	522	1	d.	NORP
ftr-374	523	1	supra	PERSON
ftr-374	523	2	60	CARDINAL
ftr-374	523	3	2009	DATE
ftr-374	523	4	629	CARDINAL
ftr-374	523	5	section 704(c)(1)(a	LAW
ftr-374	524	1	737	CARDINAL
ftr-374	525	1	1	CARDINAL
ftr-374	525	2	section 704(c)(1)(a	LAW
ftr-374	525	3	seven years of the date	DATE
ftr-374	528	1	partner.75	ORG
ftr-374	528	2	11	CARDINAL
ftr-374	528	3	9b	CARDINAL
ftr-374	528	4	three years	DATE
ftr-374	528	5	$112,000 $112,000 d $ 76,000 $ 76,000	MONEY
ftr-374	528	6	$ 40,000 $ 16,000	MONEY
ftr-374	528	7	$ 76,000 $ 52,000 $152,000 $128,000 $152,000 $128,000	MONEY
ftr-374	531	1	1.1245-1(e)(2)(ii)(c)(2	MONEY
ftr-374	531	2	3	CARDINAL
ftr-374	532	1	74	CARDINAL
ftr-374	535	1	1.704-4(a)(5	DATE
ftr-374	535	2	1	CARDINAL
ftr-374	535	3	3	CARDINAL
ftr-374	536	1	75	CARDINAL
ftr-374	538	1	1.704-4(b	CARDINAL
ftr-374	539	1	630	CARDINAL
ftr-374	539	2	florida	GPE
ftr-374	539	3	40,000	MONEY
ftr-374	540	1	40,000	MONEY
ftr-374	540	2	24,000	MONEY
ftr-374	540	3	$40,000 $16,000	MONEY
ftr-374	540	4	24,000	MONEY
ftr-374	540	5	e.78	ORG
ftr-374	540	6	noncontributing	ORG
ftr-374	541	1	first	ORDINAL
ftr-374	541	2	40,000	MONEY
ftr-374	541	3	76	DATE
ftr-374	543	1	42,000	MONEY
ftr-374	543	2	2,000	MONEY
ftr-374	543	3	26,000	MONEY
ftr-374	543	4	1,000	MONEY
ftr-374	543	5	25,000	MONEY
ftr-374	543	6	$1,000 + $24,000	MONEY
ftr-374	544	1	77	CARDINAL
ftr-374	546	1	1.704-4(a)(5	DATE
ftr-374	546	2	3	CARDINAL
ftr-374	551	1	1.704-4(e)(1	CARDINAL
ftr-374	551	2	2	CARDINAL
ftr-374	552	1	79	CARDINAL
ftr-374	556	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-374	557	1	81	CARDINAL
ftr-374	558	1	124	CARDINAL
ftr-374	559	1	82	CARDINAL
ftr-374	560	1	howard e. abrams	PERSON
ftr-374	560	2	57	CARDINAL
ftr-374	561	1	347	CARDINAL
ftr-374	561	2	2004	DATE
ftr-374	562	1	gergen	GPE
ftr-374	562	2	supra	PERSON
ftr-374	562	3	5	CARDINAL
ftr-374	562	4	347	CARDINAL
ftr-374	562	5	352	CARDINAL
ftr-374	564	1	83	CARDINAL
ftr-374	567	1	1.704-1(b)(2)(iv)(e	CARDINAL
ftr-374	569	1	2009	DATE
ftr-374	569	2	631	CARDINAL
ftr-374	571	1	d.85	ORG
ftr-374	572	1	40,000	MONEY
ftr-374	572	2	16,000	MONEY
ftr-374	572	3	24,000	MONEY
ftr-374	572	4	40,000	MONEY
ftr-374	572	5	36,000	MONEY
ftr-374	573	1	50%	PERCENT
ftr-374	573	2	40,000	MONEY
ftr-374	575	1	84	CARDINAL
ftr-374	578	1	1.704-2(b)(iv)(b	CARDINAL
ftr-374	579	1	85	DATE
ftr-374	582	1	86	CARDINAL
ftr-374	583	1	632	CARDINAL
ftr-374	583	2	florida	GPE
ftr-374	584	1	$100,000 $100,000 $100,000 $	MONEY
ftr-374	584	2	40,000	MONEY
ftr-374	584	3	1	CARDINAL
ftr-374	584	4	10,000	MONEY
ftr-374	584	5	8,000	MONEY
ftr-374	584	6	10,000	MONEY
ftr-374	584	7	0 year 1	DATE
ftr-374	584	8	2,000	MONEY
ftr-374	584	9	$ 2,000 $	MONEY
ftr-374	584	10	4,000	MONEY
ftr-374	584	11	2	CARDINAL
ftr-374	584	12	10,000	MONEY
ftr-374	584	13	8,000	MONEY
ftr-374	584	14	10,000	MONEY
ftr-374	584	15	0 year 2	DATE
ftr-374	584	16	2,000	MONEY
ftr-374	584	17	$ 2,000 $	MONEY
ftr-374	584	18	4,000	MONEY
ftr-374	584	19	3	CARDINAL
ftr-374	584	20	10,000	MONEY
ftr-374	584	21	8,000	MONEY
ftr-374	584	22	10,000	MONEY
ftr-374	584	23	0 year 3	DATE
ftr-374	584	24	2,000	MONEY
ftr-374	584	25	$ 2,000 $	MONEY
ftr-374	584	26	4,000	MONEY
ftr-374	584	27	3	CARDINAL
ftr-374	584	28	$ 76,000 $ 76,000 $76,000 $52,000	MONEY
ftr-374	584	29	40,000	MONEY
ftr-374	584	30	40,000	MONEY
ftr-374	584	31	24,000	MONEY
ftr-374	584	32	$ 36,000 $ 36,000 $ 76,000 $76,000	MONEY
ftr-374	584	33	$112,000 $112,000 d $ 36,000 $ 36,000	MONEY
ftr-374	584	34	$ 76,000 $ 76,000 $112,000 $112,000 $112,000 $	MONEY
ftr-374	584	35	112,000	MONEY
ftr-374	587	1	a.	PERSON
ftr-374	588	1	subchapter k	PERSON
ftr-374	589	1	2009	DATE
ftr-374	589	2	633	CARDINAL
ftr-374	591	1	section 704(c)(2	ORG
ftr-374	591	2	section 1031	LAW
ftr-374	591	3	the 180th day	DATE
ftr-374	591	4	the taxable year	DATE
ftr-374	591	5	noncontributing	ORG
ftr-374	591	6	occurs.87	DATE
ftr-374	592	1	section 704(c)(2	LAW
ftr-374	595	1	87	CARDINAL
ftr-374	599	1	1.704-4(d)(3	CARDINAL
ftr-374	600	1	1031(a)(3)(b	DATE
ftr-374	600	2	180 days	DATE
ftr-374	600	3	earlier.	DATE
ftr-374	601	1	88	CARDINAL
ftr-374	604	1	1.704-4(d)(3	CARDINAL
ftr-374	607	1	89	CARDINAL
ftr-374	610	1	1.707-3	CARDINAL
ftr-374	610	2	634	CARDINAL
ftr-374	610	3	florida	GPE
ftr-374	611	1	section 704(c)(1)(a	LAW
ftr-374	611	2	value.90	PRODUCT
ftr-374	611	3	50%	PERCENT
ftr-374	613	1	section 737	LAW
ftr-374	614	1	90	CARDINAL
ftr-374	617	1	1.704-4(c)(2	CARDINAL
ftr-374	618	1	91	CARDINAL
ftr-374	622	1	1.704	CARDINAL
ftr-374	622	2	1	CARDINAL
ftr-374	623	1	92	CARDINAL
ftr-374	626	1	1.704(c)(3	CARDINAL
ftr-374	627	1	93	CARDINAL
ftr-374	631	1	1.704-4(c)(4	DATE
ftr-374	632	1	110	CARDINAL
ftr-374	633	1	95	CARDINAL
ftr-374	637	1	1.704	CARDINAL
ftr-374	638	1	97	CARDINAL
ftr-374	641	1	1.704-4(c)(6	DATE
ftr-374	642	1	2009	DATE
ftr-374	642	2	635	CARDINAL
ftr-374	642	3	section 737	LAW
ftr-374	644	1	section 737	LAW
ftr-374	644	2	distribution.99	LOC
ftr-374	644	3	12	CARDINAL
ftr-374	644	4	1,000	MONEY
ftr-374	644	5	200	MONEY
ftr-374	644	6	year 1	DATE
ftr-374	644	7	year 3	DATE
ftr-374	644	8	800	MONEY
ftr-374	644	9	year 5	DATE
ftr-374	645	1	section 737	LAW
ftr-374	645	2	year 3	DATE
ftr-374	645	3	year 3	DATE
ftr-374	645	4	600	MONEY
ftr-374	645	5	$800 $200).102 d	MONEY
ftr-374	645	6	800	MONEY
ftr-374	645	7	$200 + $600	MONEY
ftr-374	645	8	800	MONEY
ftr-374	646	1	800	MONEY
ftr-374	647	1	98	CARDINAL
ftr-374	649	1	99	CARDINAL
ftr-374	653	1	100	CARDINAL
ftr-374	655	1	101	CARDINAL
ftr-374	657	1	al.	PERSON
ftr-374	657	2	supra	PERSON
ftr-374	657	3	15	CARDINAL
ftr-374	657	4	394	CARDINAL
ftr-374	657	5	102	CARDINAL
ftr-374	658	1	737	CARDINAL
ftr-374	658	2	the year 3	DATE
ftr-374	658	3	2	MONEY
ftr-374	658	4	2	MONEY
ftr-374	658	5	200	MONEY
ftr-374	659	1	636	CARDINAL
ftr-374	659	2	florida	GPE
ftr-374	659	3	a.	PERSON
ftr-374	659	4	section 737	LAW
ftr-374	659	5	section 704(c)(1)(b),103	LAW
ftr-374	659	6	section 737	LAW
ftr-374	660	1	section 737(a	LAW
ftr-374	660	2	3	CARDINAL
ftr-374	662	1	103	CARDINAL
ftr-374	663	1	87	CARDINAL
ftr-374	664	1	104	ORG
ftr-374	666	1	1.737-2(d	CARDINAL
ftr-374	667	1	737	CARDINAL
ftr-374	668	1	737	PRODUCT
ftr-374	668	2	751	CARDINAL
ftr-374	669	1	105	CARDINAL
ftr-374	672	1	1.737-2(a	CARDINAL
ftr-374	673	1	106	CARDINAL
ftr-374	676	1	1.737-2(b	CARDINAL
ftr-374	677	1	107	CARDINAL
ftr-374	680	1	1.737-2(c	CARDINAL
ftr-374	681	1	108	CARDINAL
ftr-374	684	1	1.737-2(d)(3	CARDINAL
ftr-374	685	1	109	CARDINAL
ftr-374	688	1	1.708-1(c)(3)(i	CARDINAL
ftr-374	692	1	1.708-1(c)(3)(ii	CARDINAL
ftr-374	698	1	1.708-1(c)(3)(i	CARDINAL
ftr-374	698	2	4	CARDINAL
ftr-374	699	1	mcdaniel	PERSON
ftr-374	700	1	al.	PERSON
ftr-374	700	2	supra note15	PERSON
ftr-374	700	3	399	CARDINAL
ftr-374	700	4	2009	DATE
ftr-374	700	5	637	CARDINAL
ftr-374	700	6	more than 50%	PERCENT
ftr-374	700	7	section 721	LAW
ftr-374	701	1	section 731(a).113 treasury	ORG
ftr-374	701	2	section 1.704-4(c)(4	LAW
ftr-374	703	1	seven years	DATE
ftr-374	704	1	1.737-2(b)(1	MONEY
ftr-374	704	2	section 737	LAW
ftr-374	704	3	section 737	LAW
ftr-374	704	4	section 737	LAW
ftr-374	705	1	2004-43115	DATE
ftr-374	705	2	irs	ORG
ftr-374	705	3	the seven year	DATE
ftr-374	705	4	737	CARDINAL
ftr-374	705	5	110	CARDINAL
ftr-374	708	1	1.708-1(c)(3)(i	CARDINAL
ftr-374	713	1	1.708-1(c)(1	CARDINAL
ftr-374	714	1	112	CARDINAL
ftr-374	719	1	1.752-1(f	DATE
ftr-374	722	1	114	CARDINAL
ftr-374	723	1	737	CARDINAL
ftr-374	724	1	reg-11111999	DATE
ftr-374	724	2	2001-1	DATE
ftr-374	724	3	455	CARDINAL
ftr-374	724	4	456	CARDINAL
ftr-374	724	5	115	CARDINAL
ftr-374	725	1	2004-1	DATE
ftr-374	725	2	842	CARDINAL
ftr-374	725	3	638	CARDINAL
ftr-374	725	4	florida	GPE
ftr-374	725	5	9:6	CARDINAL
ftr-374	726	1	irs	ORG
ftr-374	726	2	the seven year	DATE
ftr-374	728	1	the seven year	DATE
ftr-374	729	1	2004-43	DATE
ftr-374	729	2	irs	ORG
ftr-374	730	1	2004-43	DATE
ftr-374	730	2	january 19	DATE
ftr-374	730	3	august 21	DATE
ftr-374	730	4	first	ORDINAL
ftr-374	732	1	13a.123	ORDINAL
ftr-374	732	2	january 1, 2005	DATE
ftr-374	733	1	300	MONEY
ftr-374	733	2	200	MONEY
ftr-374	734	1	300	MONEY
ftr-374	735	1	#1 $300 $200	MONEY
ftr-374	735	2	$300 $200	MONEY
ftr-374	735	3	$300 $300	MONEY
ftr-374	735	4	$300 $300 $600 $500 $600 $500 116	MONEY
ftr-374	737	1	117	CARDINAL
ftr-374	737	2	2004	DATE
ftr-374	737	3	today	DATE
ftr-374	737	4	135-28	CARDINAL
ftr-374	738	1	118	CARDINAL
ftr-374	740	1	2005-10, 2005-1	DATE
ftr-374	740	2	492	CARDINAL
ftr-374	741	1	119	CARDINAL
ftr-374	742	1	2005-15, 2005-1	DATE
ftr-374	743	1	527	CARDINAL
ftr-374	744	1	120	CARDINAL
ftr-374	744	2	reg-143397-05	DATE
ftr-374	744	3	72	DATE
ftr-374	745	1	regis	PERSON
ftr-374	746	1	46932	DATE
ftr-374	747	1	121	CARDINAL
ftr-374	749	1	1.704	CARDINAL
ftr-374	749	2	2007	DATE
ftr-374	750	1	122	CARDINAL
ftr-374	750	2	2004-1	DATE
ftr-374	750	3	842	CARDINAL
ftr-374	750	4	123	CARDINAL
ftr-374	753	1	1.704	CARDINAL
ftr-374	753	2	1	CARDINAL
ftr-374	753	3	2007	DATE
ftr-374	754	1	2009	DATE
ftr-374	754	2	639	CARDINAL
ftr-374	754	3	january 1, 2005	DATE
ftr-374	755	1	2	MONEY
ftr-374	755	2	200	MONEY
ftr-374	755	3	100	MONEY
ftr-374	756	1	200	MONEY
ftr-374	757	1	#2 $200 $100	MONEY
ftr-374	757	2	$200 $	MONEY
ftr-374	757	3	100	MONEY
ftr-374	757	4	$200 $200 d $200 $200 $400 $300 $400 $300	MONEY
ftr-374	757	5	january 1, 2008	DATE
ftr-374	757	6	prs1	PERSON
ftr-374	758	1	1	MONEY
ftr-374	758	2	900	MONEY
ftr-374	758	3	2	MONEY
ftr-374	758	4	600	MONEY
ftr-374	760	1	#1 $ 900 $200	MONEY
ftr-374	760	2	600	MONEY
ftr-374	760	3	200	MONEY
ftr-374	760	4	$ 300 $300	MONEY
ftr-374	760	5	$ 600 $300 $1,200 $500 $1,200 $500	MONEY
ftr-374	761	1	900	MONEY
ftr-374	761	2	700	MONEY
ftr-374	761	3	400	MONEY
ftr-374	761	4	100	MONEY
ftr-374	761	5	300	MONEY
ftr-374	761	6	300	MONEY
ftr-374	761	7	300	MONEY
ftr-374	761	8	#2 $600 $100	MONEY
ftr-374	761	9	$400 $	MONEY
ftr-374	761	10	100	MONEY
ftr-374	761	11	$200 $200	MONEY
ftr-374	765	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-374	766	1	125	CARDINAL
ftr-374	767	1	600	MONEY
ftr-374	771	1	1.704-1(b)(iv)(i	CARDINAL
ftr-374	772	1	640	CARDINAL
ftr-374	772	2	florida	GPE
ftr-374	772	3	9:6	CARDINAL
ftr-374	772	4	2	MONEY
ftr-374	772	5	600	MONEY
ftr-374	772	6	300	MONEY
ftr-374	772	7	100	MONEY
ftr-374	772	8	200	MONEY
ftr-374	772	9	200	MONEY
ftr-374	772	10	200	MONEY
ftr-374	772	11	prs2	ORG
ftr-374	773	1	#1 $ 900 $200	MONEY
ftr-374	773	2	200	MONEY
ftr-374	773	3	#2 $ 600 $100	MONEY
ftr-374	773	4	$ 600 $300	MONEY
ftr-374	774	1	$ 500 $500	MONEY
ftr-374	774	2	$ 400 $100 d $ 400 $200 $2,000 $800 $2,000 $800	MONEY
ftr-374	774	3	1,200	MONEY
ftr-374	774	4	1	CARDINAL
ftr-374	774	5	2	CARDINAL
ftr-374	776	1	127	CARDINAL
ftr-374	778	1	721	CARDINAL
ftr-374	779	1	300	MONEY
ftr-374	780	1	722	CARDINAL
ftr-374	781	1	100	MONEY
ftr-374	781	2	2	MONEY
ftr-374	782	1	723	CARDINAL
ftr-374	782	2	129	CARDINAL
ftr-374	785	1	1.708-1(c)(3)(i	CARDINAL
ftr-374	786	1	130	CARDINAL
ftr-374	791	1	100	MONEY
ftr-374	791	2	200	MONEY
ftr-374	793	1	131	CARDINAL
ftr-374	794	1	126	CARDINAL
ftr-374	794	2	127	CARDINAL
ftr-374	794	3	400	MONEY
ftr-374	794	4	300	MONEY
ftr-374	794	5	300	MONEY
ftr-374	794	6	200	MONEY
ftr-374	794	7	d.	NORP
ftr-374	794	8	641	CARDINAL
ftr-374	794	9	regulations132	ORG
ftr-374	794	10	january 1, 2013	DATE
ftr-374	794	11	2	MONEY
ftr-374	795	1	eight years	DATE
ftr-374	795	2	five years	DATE
ftr-374	796	1	600	MONEY
ftr-374	797	1	1.704-4(c)(4	DATE
ftr-374	797	2	more than seven years	DATE
ftr-374	797	3	section 737	LAW
ftr-374	797	4	1	MONEY
ftr-374	797	5	more than seven years	DATE
ftr-374	797	6	200	MONEY
ftr-374	797	7	2	MONEY
ftr-374	798	1	#1 $ 900 $200	MONEY
ftr-374	798	2	$ 600 $300	MONEY
ftr-374	799	1	$ 500 $500	MONEY
ftr-374	799	2	$ 400 $100 d $ 400 $200 $1,400 $700 $1,400 $	MONEY
ftr-374	799	3	600	MONEY
ftr-374	799	4	100	MONEY
ftr-374	799	5	2	MONEY
ftr-374	799	6	100	MONEY
ftr-374	799	7	200	MONEY
ftr-374	800	1	400	MONEY
ftr-374	800	2	100	MONEY
ftr-374	800	3	300	MONEY
ftr-374	800	4	as $400	MONEY
ftr-374	800	5	2	MONEY
ftr-374	801	1	2	MONEY
ftr-374	802	1	132	CARDINAL
ftr-374	805	1	1.704-4(c)(4)(f	CARDINAL
ftr-374	805	2	1	CARDINAL
ftr-374	805	3	2007	DATE
ftr-374	807	1	2004-43	DATE
ftr-374	807	2	842	CARDINAL
ftr-374	808	1	2005-10, 2005-1	DATE
ftr-374	808	2	492	CARDINAL
ftr-374	809	1	133	CARDINAL
ftr-374	810	1	seven years of the date	DATE
ftr-374	811	1	134	CARDINAL
ftr-374	813	1	1.737-2(b)(1)(ii)(f	CARDINAL
ftr-374	813	2	1	CARDINAL
ftr-374	813	3	2007	DATE
ftr-374	814	1	737	PRODUCT
ftr-374	814	2	seven years	DATE
ftr-374	815	1	135	CARDINAL
ftr-374	816	1	irc § 731(a	ORG
ftr-374	817	1	642	CARDINAL
ftr-374	817	2	florida	GPE
ftr-374	818	1	9:6	CARDINAL
ftr-374	818	2	2	MONEY
ftr-374	818	3	seven year	DATE
ftr-374	819	1	500	MONEY
ftr-374	819	2	2	MONEY
ftr-374	819	3	400	MONEY
ftr-374	819	4	2	MONEY
ftr-374	820	1	700	MONEY
ftr-374	820	2	1	MONEY
ftr-374	820	3	builtin	ORG
ftr-374	820	4	800	MONEY
ftr-374	821	1	100	MONEY
ftr-374	821	2	1	MONEY
ftr-374	822	1	900	MONEY
ftr-374	822	2	zero	CARDINAL
ftr-374	822	3	700	MONEY
ftr-374	823	1	700	MONEY
ftr-374	823	2	300	MONEY
ftr-374	823	3	200	MONEY
ftr-374	823	4	#1	MONEY
ftr-374	823	5	$ 900 $	MONEY
ftr-374	823	6	$ 600 $	MONEY
ftr-374	823	7	600	MONEY
ftr-374	823	8	$ 500 $ 500	MONEY
ftr-374	823	9	$ 400 $ 300 d $ 400 $ 400 $1,400 $1,400 $1,400 $1,300	MONEY
ftr-374	823	10	100	MONEY
ftr-374	823	11	100	MONEY
ftr-374	823	12	754	CARDINAL
ftr-374	823	13	#1 by $100	MONEY
ftr-374	823	14	100	MONEY
ftr-374	823	15	1	MONEY
ftr-374	824	1	#1 $ 900 $100	MONEY
ftr-374	824	2	$ 600 $300	MONEY
ftr-374	825	1	$ 500 $500	MONEY
ftr-374	825	2	$ 400 $100 d $ 400 $200 $1,400 $600 $1,400 $	MONEY
ftr-374	830	1	137	CARDINAL
ftr-374	831	1	2	MONEY
ftr-374	832	1	123	CARDINAL
ftr-374	833	1	2009	DATE
ftr-374	833	2	643	CARDINAL
ftr-374	834	1	1	MONEY
ftr-374	834	2	300	MONEY
ftr-374	834	3	300	MONEY
ftr-374	834	4	200	MONEY
ftr-374	836	1	2004-43	DATE
ftr-374	836	2	contribution.138 rev	PERSON
ftr-374	837	1	2004-43	DATE
ftr-374	837	2	1.704-4(c)(4	DATE
ftr-374	837	3	the seven year	DATE
ftr-374	837	4	2	MONEY
ftr-374	837	5	irs	ORG
ftr-374	837	6	1.704-4(c)(4	DATE
ftr-374	837	7	one	CARDINAL
ftr-374	839	1	100	MONEY
ftr-374	839	2	2	MONEY
ftr-374	839	3	seven year	DATE
ftr-374	839	4	seven year	DATE
ftr-374	839	5	400	MONEY
ftr-374	839	6	2	MONEY
ftr-374	839	7	seven years	DATE
ftr-374	839	8	138	CARDINAL
ftr-374	842	1	1.704	CARDINAL
ftr-374	842	2	2007	DATE
ftr-374	846	1	1.704	CARDINAL
ftr-374	846	2	2007	DATE
ftr-374	846	3	the seven year	DATE
ftr-374	847	1	139	CARDINAL
ftr-374	850	1	1.704-4(c)(4	DATE
ftr-374	851	1	zero	CARDINAL
ftr-374	852	1	140	CARDINAL
ftr-374	855	1	1.704-4(c)(4)(ii)(a	DATE
ftr-374	855	2	2007	DATE
ftr-374	856	1	141	CARDINAL
ftr-374	859	1	1.704	CARDINAL
ftr-374	859	2	2007	DATE
ftr-374	860	1	142	CARDINAL
ftr-374	863	1	1.704-4(d)(2	CARDINAL
ftr-374	863	2	644	CARDINAL
ftr-374	863	3	florida	GPE
ftr-374	865	1	9:6	CARDINAL
ftr-374	865	2	2	MONEY
ftr-374	865	3	200	MONEY
ftr-374	865	4	400	MONEY
ftr-374	865	5	2,144	MONEY
ftr-374	865	6	2	MONEY
ftr-374	865	7	200.145	MONEY
ftr-374	865	8	#1 $ 900 $200	MONEY
ftr-374	865	9	$ 600 $ 300	MONEY
ftr-374	866	1	$ 500 $500	MONEY
ftr-374	866	2	$ 400 $ 300 d $ 400 $ 400 $1,400 $700 $1,400 $1,000	MONEY
ftr-374	866	3	500	MONEY
ftr-374	866	4	2	MONEY
ftr-374	866	5	200	MONEY
ftr-374	866	6	2	MONEY
ftr-374	866	7	300	MONEY
ftr-374	867	1	700	MONEY
ftr-374	867	2	754	CARDINAL
ftr-374	868	1	143	CARDINAL
ftr-374	871	1	1.704	CARDINAL
ftr-374	871	2	1)(ii	CARDINAL
ftr-374	871	3	2007	DATE
ftr-374	872	1	737	PRODUCT
ftr-374	872	2	1	MONEY
ftr-374	872	3	more than seven years	DATE
ftr-374	875	1	1.737-2(b)(1)(ii)(f	CARDINAL
ftr-374	875	2	1)(ii	CARDINAL
ftr-374	876	1	144	CARDINAL
ftr-374	877	1	145	CARDINAL
ftr-374	878	1	146	CARDINAL
ftr-374	879	1	147	CARDINAL
ftr-374	880	1	irc§ 732(b	PERSON
ftr-374	881	1	2	MONEY
ftr-374	882	1	148	CARDINAL
ftr-374	884	1	149	CARDINAL
ftr-374	885	1	300	MONEY
ftr-374	885	2	200	MONEY
ftr-374	885	3	2009	DATE
ftr-374	885	4	645	CARDINAL
ftr-374	885	5	#1 to $500.150	MONEY
ftr-374	885	6	#1 $ 900 $ 500	MONEY
ftr-374	885	7	$ 600 $ 300	MONEY
ftr-374	885	8	$ 500 $ 500	MONEY
ftr-374	885	9	$ 400 $ 300 d $ 400 $ 400 $1,400 $1,000 $1,400 $1,000	MONEY
ftr-374	886	1	300	MONEY
ftr-374	886	2	100	MONEY
ftr-374	886	3	2	MONEY
ftr-374	887	1	#1	MONEY
ftr-374	887	2	900	MONEY
ftr-374	887	3	400	MONEY
ftr-374	887	4	300	MONEY
ftr-374	887	5	100	MONEY
ftr-374	888	1	82	CARDINAL
ftr-374	888	2	344	CARDINAL
ftr-374	890	1	d.	NORP
ftr-374	890	2	william d. andrews	PERSON
ftr-374	890	3	47	CARDINAL
ftr-374	890	4	3	CARDINAL
ftr-374	890	5	10	DATE
ftr-374	891	1	abrams recommends	PERSON
ftr-374	892	1	82	CARDINAL
ftr-374	892	2	344	CARDINAL
ftr-374	892	3	351	CARDINAL
ftr-374	893	1	abrams recommends	PERSON
ftr-374	894	1	karen burke	PERSON
ftr-374	895	1	karen c. burke	PERSON
ftr-374	895	2	58	CARDINAL
ftr-374	896	1	639	CARDINAL
ftr-374	896	2	645	CARDINAL
ftr-374	896	3	2007	DATE
ftr-374	897	1	andrews	PERSON
ftr-374	897	2	supra	PERSON
ftr-374	897	3	66	DATE
ftr-374	897	4	burke	PERSON
ftr-374	898	1	657	CARDINAL
ftr-374	900	1	leigh osofsky	PERSON
ftr-374	900	2	section 734(b	LAW
ftr-374	900	3	60	CARDINAL
ftr-374	901	1	473	CARDINAL
ftr-374	901	2	2007	DATE
ftr-374	902	1	646	CARDINAL
ftr-374	902	2	florida	GPE
ftr-374	902	3	9:6	CARDINAL
ftr-374	902	4	737	CARDINAL
ftr-374	903	1	the seven year	DATE
ftr-374	905	1	100	MONEY
ftr-374	905	2	2	MONEY
ftr-374	905	3	$400	MONEY
ftr-374	906	1	2	MONEY
ftr-374	906	2	1	MONEY
ftr-374	908	1	#1 $ 900 $200	MONEY
ftr-374	908	2	$ 600 $ 300	MONEY
ftr-374	908	3	$ 500 $500	MONEY
ftr-374	908	4	$ 400 $ 400 d $ 400 $ 400 $1,400 $700 $1,400 $	MONEY
ftr-374	908	5	1,100	MONEY
ftr-374	908	6	754	CARDINAL
ftr-374	908	7	1	MONEY
ftr-374	908	8	#1 $ 900 $ 600	MONEY
ftr-374	908	9	$ 600 $ 300	MONEY
ftr-374	908	10	$ 500 $ 500	MONEY
ftr-374	908	11	$ 400 $ 400 d $ 400 $ 400 $1,400 $1,100 $1,400 $1,100	MONEY
ftr-374	909	1	section 704(c)(1)(a	LAW
ftr-374	909	2	7 years	DATE
ftr-374	910	1	2009	DATE
ftr-374	910	2	647	CARDINAL
ftr-374	910	3	754	CARDINAL
ftr-374	912	1	congress	ORG
ftr-374	912	2	seven year	DATE
ftr-374	913	1	the seven year	DATE
ftr-374	915	1	737	CARDINAL
ftr-374	916	1	737,152	CARDINAL
ftr-374	916	2	seven year	DATE
ftr-374	916	3	only one	CARDINAL
ftr-374	917	1	seven year	DATE
ftr-374	920	1	13b	CARDINAL
ftr-374	921	1	section 704(c)(1)(a	LAW
ftr-374	923	1	13a	CARDINAL
ftr-374	923	2	2005	DATE
ftr-374	923	3	2	MONEY
ftr-374	923	4	152	CARDINAL
ftr-374	925	1	153	CARDINAL
ftr-374	927	1	1.704-4(f	CARDINAL
ftr-374	927	2	2	CARDINAL
ftr-374	927	3	3	CARDINAL
ftr-374	927	4	2007	DATE
ftr-374	928	1	648	CARDINAL
ftr-374	928	2	florida	GPE
ftr-374	929	1	$200 to $150.154 twenty-five dollars	MONEY
ftr-374	929	2	175	MONEY
ftr-374	929	3	one-third	CARDINAL
ftr-374	929	4	prs2	ORG
ftr-374	930	1	#2 $150 $100	MONEY
ftr-374	930	2	$175 $	MONEY
ftr-374	930	3	100	MONEY
ftr-374	930	4	$375 $375 d $175 $200 e $175 $175 $525 $475 $525 $	MONEY
ftr-374	930	5	psr1	ORG
ftr-374	930	6	january 1, 2008	DATE
ftr-374	930	7	900	MONEY
ftr-374	930	8	2	MONEY
ftr-374	930	9	600	MONEY
ftr-374	931	1	600	MONEY
ftr-374	931	2	600	MONEY
ftr-374	932	1	450	MONEY
ftr-374	932	2	2	MONEY
ftr-374	932	3	150	MONEY
ftr-374	933	1	#1 $ 900 $200	MONEY
ftr-374	933	2	200	MONEY
ftr-374	933	3	#2 $ 600 $100	MONEY
ftr-374	933	4	$ 600 $300	MONEY
ftr-374	934	1	$ 675 $	MONEY
ftr-374	934	2	675	MONEY
ftr-374	934	3	$ 325 $100 d $ 325 $200 e $ 325 $175 $2,175 $975 $	MONEY
ftr-374	934	4	2,175	MONEY
ftr-374	934	5	975	MONEY
ftr-374	934	6	2	MONEY
ftr-374	934	7	600	MONEY
ftr-374	934	8	january 1, 2013	DATE
ftr-374	934	9	more than seven years	DATE
ftr-374	934	10	2	MONEY
ftr-374	934	11	seven years	DATE
ftr-374	934	12	2	MONEY
ftr-374	935	1	500	MONEY
ftr-374	935	2	2	MONEY
ftr-374	936	1	50	MONEY
ftr-374	937	1	450	MONEY
ftr-374	937	2	500	MONEY
ftr-374	937	3	50	MONEY
ftr-374	938	1	2	MONEY
ftr-374	938	2	154	CARDINAL
ftr-374	941	1	1.704-4(f	CARDINAL
ftr-374	941	2	3	CARDINAL
ftr-374	941	3	2007	DATE
ftr-374	942	1	155	CARDINAL
ftr-374	944	1	1.704-4(f	CARDINAL
ftr-374	944	2	3)(ii	CARDINAL
ftr-374	944	3	2007	DATE
ftr-374	945	1	156	CARDINAL
ftr-374	948	1	1.704	CARDINAL
ftr-374	948	2	2007	DATE
ftr-374	949	1	2009	DATE
ftr-374	949	2	649	CARDINAL
ftr-374	950	1	2	MONEY
ftr-374	950	2	150	MONEY
ftr-374	951	1	2	MONEY
ftr-374	951	2	seven years	DATE
ftr-374	951	3	50	MONEY
ftr-374	951	4	2	MONEY
ftr-374	951	5	more than seven years	DATE
ftr-374	952	1	13c	CARDINAL
ftr-374	952	2	section 737	LAW
ftr-374	952	3	first	ORDINAL
ftr-374	952	4	section 737 regulations159	LAW
ftr-374	952	5	2	CARDINAL
ftr-374	953	1	200443.160	CARDINAL
ftr-374	953	2	january 1, 2012	DATE
ftr-374	953	3	1	MONEY
ftr-374	953	4	13a	CARDINAL
ftr-374	953	5	275	MONEY
ftr-374	954	1	1	MONEY
ftr-374	955	1	625	MONEY
ftr-374	955	2	1	MONEY
ftr-374	956	1	#1 $ 275 $200	MONEY
ftr-374	956	2	412.50	MONEY
ftr-374	956	3	200	MONEY
ftr-374	956	4	#2 $ 600 $100	MONEY
ftr-374	956	5	$ 412.50 $300	MONEY
ftr-374	957	1	$ 500 $500	MONEY
ftr-374	957	2	$ 275.00 $100 d $ 275.00 $200 $1,375 $800 $1,375.00 $800	MONEY
ftr-374	958	1	2004-43	DATE
ftr-374	958	2	1	MONEY
ftr-374	958	3	section 157	LAW
ftr-374	962	1	1.737-2(b)(1)(ii)(a	DATE
ftr-374	962	2	2007	DATE
ftr-374	963	1	159	CARDINAL
ftr-374	965	1	1.737-2(b)(1)(ii)(f	CARDINAL
ftr-374	965	2	1	CARDINAL
ftr-374	965	3	2007	DATE
ftr-374	966	1	160	CARDINAL
ftr-374	967	1	supra	PERSON
ftr-374	967	2	115	CARDINAL
ftr-374	967	3	2004-1	DATE
ftr-374	967	4	842	CARDINAL
ftr-374	967	5	843	CARDINAL
ftr-374	967	6	161	CARDINAL
ftr-374	968	1	$900 $275	MONEY
ftr-374	968	2	625	MONEY
ftr-374	969	1	30%	PERCENT
ftr-374	969	2	187.50	MONEY
ftr-374	969	3	20%	PERCENT
ftr-374	969	4	125.00	MONEY
ftr-374	972	1	1.704-1(b)(2)(iv)(e	CARDINAL
ftr-374	973	1	650	CARDINAL
ftr-374	973	2	florida	GPE
ftr-374	974	1	more than seven years	DATE
ftr-374	974	2	#1 to c.164	QUANTITY
ftr-374	974	3	2	MONEY
ftr-374	974	4	seven years of the date	DATE
ftr-374	974	5	section 737	LAW
ftr-374	975	1	section 737	LAW
ftr-374	975	2	seven years	DATE
ftr-374	976	1	#2	MONEY
ftr-374	976	2	500	MONEY
ftr-374	976	3	100	MONEY
ftr-374	976	4	400	MONEY
ftr-374	977	1	section 737	LAW
ftr-374	977	2	175	MONEY
ftr-374	977	3	200	MONEY
ftr-374	978	1	175	MONEY
ftr-374	978	2	1	MONEY
ftr-374	979	1	175	MONEY
ftr-374	979	2	275	MONEY
ftr-374	979	3	2	MONEY
ftr-374	979	4	2.166	MONEY
ftr-374	979	5	#1	MONEY
ftr-374	979	6	275.167	MONEY
ftr-374	979	7	163	CARDINAL
ftr-374	980	1	75	MONEY
ftr-374	984	1	1.704	CARDINAL
ftr-374	985	1	164	CARDINAL
ftr-374	988	1	1.7043(a)(6)(i	CARDINAL
ftr-374	990	1	1.704-3	CARDINAL
ftr-374	990	2	737	CARDINAL
ftr-374	992	1	2004-43	DATE
ftr-374	992	2	115	CARDINAL
ftr-374	992	3	2004-1	DATE
ftr-374	992	4	842	CARDINAL
ftr-374	992	5	844	CARDINAL
ftr-374	995	1	1.704-4(f	CARDINAL
ftr-374	995	2	4	CARDINAL
ftr-374	995	3	2007	DATE
ftr-374	997	1	1.737-2(b)(1)(f	CARDINAL
ftr-374	997	2	4	CARDINAL
ftr-374	997	3	2007	DATE
ftr-374	998	1	165	CARDINAL
ftr-374	999	1	supra	PERSON
ftr-374	999	2	98	CARDINAL
ftr-374	999	3	166	CARDINAL
ftr-374	1002	1	1.737-3(c	CARDINAL
ftr-374	1003	1	167	CARDINAL
ftr-374	1004	1	2009	DATE
ftr-374	1004	2	651	CARDINAL
ftr-374	1004	3	#2 $ 600 $275	MONEY
ftr-374	1004	4	412.50	MONEY
ftr-374	1004	5	200	MONEY
ftr-374	1004	6	$ 500 $500	MONEY
ftr-374	1004	7	$ 412.50 $300 d $ 275.00 $200 $1,100 $775 $	MONEY
ftr-374	1004	8	1,100.00	MONEY
ftr-374	1004	9	700	MONEY
ftr-374	1004	10	75	MONEY
ftr-374	1004	11	1	MONEY
ftr-374	1004	12	200	MONEY
ftr-374	1004	13	275	MONEY
ftr-374	1004	14	754	CARDINAL
ftr-374	1004	15	#2	MONEY
ftr-374	1004	16	75	MONEY
ftr-374	1004	17	200	MONEY
ftr-374	1006	1	2004-43	DATE
ftr-374	1006	2	2	MONEY
ftr-374	1006	3	the seven year	DATE
ftr-374	1006	4	1169	MONEY
ftr-374	1006	5	100	MONEY
ftr-374	1008	1	#2 $ 600 $100	MONEY
ftr-374	1008	2	412.50	MONEY
ftr-374	1008	3	200	MONEY
ftr-374	1008	4	$ 500	MONEY
ftr-374	1009	1	500	MONEY
ftr-374	1009	2	$ 412.50 $300 d $ 275.00 $200 $1,100 $600 $1,100.00 $	MONEY
ftr-374	1009	3	700	MONEY
ftr-374	1009	4	100	MONEY
ftr-374	1009	5	1	MONEY
ftr-374	1009	6	200	MONEY
ftr-374	1009	7	100	MONEY
ftr-374	1009	8	754	CARDINAL
ftr-374	1009	9	#2 to $200	MONEY
ftr-374	1010	1	168	CARDINAL
ftr-374	1011	1	737	PRODUCT
ftr-374	1011	2	704(b)(1)(c	DATE
ftr-374	1011	3	seven years	DATE
ftr-374	1012	1	100	MONEY
ftr-374	1013	1	169	CARDINAL
ftr-374	1014	1	irc § 731(a	ORG
ftr-374	1015	1	652	CARDINAL
ftr-374	1015	2	florida	GPE
ftr-374	1015	3	9:6	CARDINAL
ftr-374	1015	4	section 734(b	LAW
ftr-374	1015	5	737	CARDINAL
ftr-374	1015	6	#2 $ 600 $200	MONEY
ftr-374	1015	7	412.50	MONEY
ftr-374	1015	8	200	MONEY
ftr-374	1015	9	$ 500	MONEY
ftr-374	1016	1	500	MONEY
ftr-374	1016	2	$ 412.50 $300 d $ 275.00 $200 $1,100 $700 $	MONEY
ftr-374	1016	3	1,100.00	MONEY
ftr-374	1016	4	700	MONEY
ftr-374	1016	5	the seven year	DATE
ftr-374	1016	6	737	CARDINAL
ftr-374	1016	7	assetsover	GPE
ftr-374	1018	1	175	MONEY
ftr-374	1018	2	175	MONEY
ftr-374	1018	3	1.170	MONEY
ftr-374	1018	4	2	MONEY
ftr-374	1018	5	600	MONEY
ftr-374	1019	1	400	MONEY
ftr-374	1019	2	75	MONEY
ftr-374	1019	3	2	MONEY
ftr-374	1019	4	112.50	MONEY
ftr-374	1019	5	212.50	MONEY
ftr-374	1020	1	412.50	MONEY
ftr-374	1020	2	412.50	MONEY
ftr-374	1020	3	$1,100 $1,100	MONEY
ftr-374	1020	4	412.50	MONEY
ftr-374	1020	5	412.50	MONEY
ftr-374	1021	1	1,100.00	MONEY
ftr-374	1021	2	1,100.00	MONEY
ftr-374	1022	1	dec .31	DATE
ftr-374	1022	2	2009	DATE
ftr-374	1022	3	december 31, 2010	DATE
ftr-374	1022	4	1014	DATE
ftr-374	1023	1	2009	DATE
ftr-374	1023	2	653	CARDINAL
ftr-374	1024	1	737	CARDINAL
ftr-374	1025	1	section 737	LAW
ftr-374	1025	2	175	MONEY
ftr-374	1025	3	75	MONEY
ftr-374	1025	4	1	MONEY
ftr-374	1025	5	75	MONEY
ftr-374	1025	6	1	MONEY
ftr-374	1027	1	737	CARDINAL
ftr-374	1027	2	175	MONEY
ftr-374	1027	3	#1	CARDINAL
ftr-374	1027	4	100	MONEY
ftr-374	1027	5	1	MONEY
ftr-374	1029	1	1	MONEY
ftr-374	1030	1	section 737	LAW
ftr-374	1030	2	#1	MONEY
ftr-374	1030	3	600	MONEY
ftr-374	1030	4	zero	CARDINAL
ftr-374	1030	5	325	MONEY
ftr-374	1030	6	$600 $275	MONEY
ftr-374	1031	1	2	MONEY
ftr-374	1031	2	75	MONEY
ftr-374	1032	1	250	MONEY
ftr-374	1033	1	2	MONEY
ftr-374	1033	2	1	MONEY
ftr-374	1033	3	112.50	MONEY
ftr-374	1034	1	137.50	MONEY
ftr-374	1035	1	171	CARDINAL
ftr-374	1038	1	1.704-3(a)(2	CARDINAL
ftr-374	1041	1	1.704-3(a)(1	DATE
ftr-374	1042	1	100	MONEY
ftr-374	1042	2	1	MONEY
ftr-374	1042	3	#1 to $275	MONEY
ftr-374	1043	1	654	CARDINAL
ftr-374	1043	2	florida	GPE
ftr-374	1045	1	9:6	CARDINAL
ftr-374	1045	2	$ 412.50 $	MONEY
ftr-374	1045	3	437.50	MONEY
ftr-374	1045	4	$1,100 $1,100	MONEY
ftr-374	1045	5	412.50	MONEY
ftr-374	1045	6	412.50	MONEY
ftr-374	1045	7	1,100.00	MONEY
ftr-374	1045	8	1,025.00	MONEY
ftr-374	1045	9	75	MONEY
ftr-374	1047	1	section 737	LAW
ftr-374	1048	1	section 737	LAW
ftr-374	1048	2	2	MONEY
ftr-374	1048	3	100	MONEY
ftr-374	1048	4	100	MONEY
ftr-374	1048	5	2	MONEY
ftr-374	1049	1	175	MONEY
ftr-374	1049	2	2	MONEY
ftr-374	1050	1	100	MONEY
ftr-374	1050	2	2	MONEY
ftr-374	1050	3	600	MONEY
ftr-374	1050	4	500	MONEY
ftr-374	1051	1	75	MONEY
ftr-374	1051	2	2	MONEY
ftr-374	1052	1	425	MONEY
ftr-374	1052	2	1	MONEY
ftr-374	1053	1	one-half	CARDINAL
ftr-374	1053	2	2	MONEY
ftr-374	1053	3	212.50	MONEY
ftr-374	1054	1	173	CARDINAL
ftr-374	1055	1	250	MONEY
ftr-374	1055	2	425	MONEY
ftr-374	1055	3	174	CARDINAL
ftr-374	1056	1	169	CARDINAL
ftr-374	1056	2	175	CARDINAL
ftr-374	1057	1	more than $75	MONEY
ftr-374	1059	1	1.704-3(a)(2	CARDINAL
ftr-374	1060	1	2009	DATE
ftr-374	1060	2	655	CARDINAL
ftr-374	1060	3	412.50	MONEY
ftr-374	1060	4	412.50	MONEY
ftr-374	1060	5	$1,100 $1,100	MONEY
ftr-374	1060	6	$ 412.50 $	MONEY
ftr-374	1060	7	512.50	MONEY
ftr-374	1060	8	1,100.00	MONEY
ftr-374	1060	9	1,200.00	MONEY
ftr-374	1061	1	425	MONEY
ftr-374	1061	2	278	MONEY
ftr-374	1061	3	147	MONEY
ftr-374	1061	4	$ 412.50 $	MONEY
ftr-374	1061	5	478	MONEY
ftr-374	1061	6	$1,100 $1,100	MONEY
ftr-374	1061	7	412.50	MONEY
ftr-374	1061	8	447	MONEY
ftr-374	1061	9	1,100.00	MONEY
ftr-374	1061	10	1,200	MONEY
ftr-374	1061	11	one	CARDINAL
ftr-374	1061	12	two	CARDINAL
ftr-374	1061	13	subchapter k.	PERSON
ftr-374	1062	1	754	CARDINAL
ftr-374	1062	2	section 734(b	LAW
ftr-374	1063	1	congress	ORG
ftr-374	1063	2	section 737	LAW
ftr-374	1063	3	solution.178 176	ORG
ftr-374	1064	1	212.50/$325	MONEY
ftr-374	1064	2	425	MONEY
ftr-374	1064	3	277.88	MONEY
ftr-374	1065	1	177	CARDINAL
ftr-374	1066	1	112.50/$325	MONEY
ftr-374	1066	2	425	MONEY
ftr-374	1066	3	147.12	MONEY
ftr-374	1067	1	178	CARDINAL
ftr-374	1068	1	andrews	PERSON
ftr-374	1068	2	supra	PERSON
ftr-374	1068	3	150 656	CARDINAL
ftr-374	1068	4	florida	GPE
ftr-374	1068	5	9:6	CARDINAL
ftr-374	1068	6	a.	PERSON
ftr-374	1074	1	section 704(d	LAW
ftr-374	1075	1	section 752(b	ORG
ftr-374	1076	1	section 731	LAW
ftr-374	1077	1	section 733(1	LAW
ftr-374	1081	1	one	CARDINAL
ftr-374	1082	1	179	CARDINAL
ftr-374	1083	1	722	CARDINAL
ftr-374	1083	2	2009	DATE
ftr-374	1083	3	657	CARDINAL
ftr-374	1087	1	14a	CARDINAL
ftr-374	1087	2	200,000	MONEY
ftr-374	1087	3	100,000	MONEY
ftr-374	1088	1	greenacre	ORG
ftr-374	1088	2	180,000	MONEY
ftr-374	1090	1	20,000	MONEY
ftr-374	1091	1	three	CARDINAL
ftr-374	1092	1	100,000.186	MONEY
ftr-374	1092	2	180,000	MONEY
ftr-374	1092	3	60,000	MONEY
ftr-374	1092	4	one-third	CARDINAL
ftr-374	1093	1	180	CARDINAL
ftr-374	1096	1	1.752-1(a)(1	CARDINAL
ftr-374	1097	1	181	CARDINAL
ftr-374	1100	1	1.752-2(b	CARDINAL
ftr-374	1101	1	182	CARDINAL
ftr-374	1104	1	1.752-2(b)(3	DATE
ftr-374	1105	1	183	CARDINAL
ftr-374	1108	1	1.752-2(b)(5	DATE
ftr-374	1109	1	184	CARDINAL
ftr-374	1112	1	1.752-2(a	CARDINAL
ftr-374	1113	1	185	CARDINAL
ftr-374	1114	1	721	CARDINAL
ftr-374	1114	2	186	CARDINAL
ftr-374	1115	1	722 658	CARDINAL
ftr-374	1115	2	florida	GPE
ftr-374	1116	1	9:6	CARDINAL
ftr-374	1116	2	section 752(b	ORG
ftr-374	1116	3	120,000	MONEY
ftr-374	1116	4	20,000	MONEY
ftr-374	1116	5	20,000	MONEY
ftr-374	1116	6	20,000.189	MONEY
ftr-374	1116	7	60,000.190	MONEY
ftr-374	1116	8	60,000	MONEY
ftr-374	1117	1	100,000	MONEY
ftr-374	1117	2	180,000	MONEY
ftr-374	1117	3	$ 40,000 $ 40,000	MONEY
ftr-374	1117	4	$ 20,000 $	MONEY
ftr-374	1117	5	$ 20,000 $ 80,000	MONEY
ftr-374	1117	6	$ 20,000 $ 80,000 $240,000 $140,000 $240,000 $160,000	MONEY
ftr-374	1117	7	20,000	MONEY
ftr-374	1117	8	20,000	MONEY
ftr-374	1118	1	754	CARDINAL
ftr-374	1118	2	20,000	MONEY
ftr-374	1118	3	14b	DATE
ftr-374	1118	4	example 14a	DATE
ftr-374	1118	5	llc	GPE
ftr-374	1118	6	180,000	MONEY
ftr-374	1119	1	100,000	MONEY
ftr-374	1119	2	187	CARDINAL
ftr-374	1121	1	188	CARDINAL
ftr-374	1122	1	100,000	MONEY
ftr-374	1122	2	zero	CARDINAL
ftr-374	1122	3	the § 752(b	ORG
ftr-374	1123	1	733	CARDINAL
ftr-374	1123	2	189	CARDINAL
ftr-374	1126	1	1.704	CARDINAL
ftr-374	1127	1	190	CARDINAL
ftr-374	1129	1	one-third	CARDINAL
ftr-374	1133	1	1.752-2(b)(1	CARDINAL
ftr-374	1133	2	5).treas	DATE
ftr-374	1135	1	1.752-1(a)(2	CARDINAL
ftr-374	1136	1	191	CARDINAL
ftr-374	1136	2	722	CARDINAL
ftr-374	1136	3	2009	DATE
ftr-374	1136	4	659	CARDINAL
ftr-374	1137	1	100,000	MONEY
ftr-374	1137	2	180,000	MONEY
ftr-374	1137	3	$ 40,000 $ 40,000	MONEY
ftr-374	1137	4	$ 20,000 $100,000	MONEY
ftr-374	1137	5	$ 20,000 $	MONEY
ftr-374	1137	6	20,000	MONEY
ftr-374	1137	7	$ 20,000 $ 20,000 $240,000 $140,000 $240,000 $140,000	MONEY
ftr-374	1138	1	three	CARDINAL
ftr-374	1138	2	1	CARDINAL
ftr-374	1140	1	1.704-2(g)(1	CARDINAL
ftr-374	1140	2	2	CARDINAL
ftr-374	1140	3	192	CARDINAL
ftr-374	1143	1	1.752-1(a)(2	CARDINAL
ftr-374	1144	1	193	CARDINAL
ftr-374	1147	1	1.704-2(b)(1	MONEY
ftr-374	1148	1	194	CARDINAL
ftr-374	1151	1	1.704-2(b)(2	CARDINAL
ftr-374	1155	1	331	CARDINAL
ftr-374	1155	2	1 (1947	DATE
ftr-374	1155	3	461	CARDINAL
ftr-374	1155	4	300	CARDINAL
ftr-374	1155	5	1983	DATE
ftr-374	1156	1	660	CARDINAL
ftr-374	1156	2	florida	GPE
ftr-374	1157	1	9:6	CARDINAL
ftr-374	1157	2	3	CARDINAL
ftr-374	1157	3	second	ORDINAL
ftr-374	1157	4	three	CARDINAL
ftr-374	1157	5	section 752(b).197 example	LAW
ftr-374	1157	6	14c	CARDINAL
ftr-374	1157	7	example 14a	DATE
ftr-374	1157	8	second	ORDINAL
ftr-374	1157	9	80,000	MONEY
ftr-374	1157	10	180,000	MONEY
ftr-374	1157	11	100,000	MONEY
ftr-374	1158	1	100,000	MONEY
ftr-374	1158	2	one-third	CARDINAL
ftr-374	1159	1	180,000	MONEY
ftr-374	1159	2	113,333	MONEY
ftr-374	1159	3	80,000	MONEY
ftr-374	1160	1	66,667	MONEY
ftr-374	1160	2	33,333	MONEY
ftr-374	1161	1	33,333	MONEY
ftr-374	1161	2	196	CARDINAL
ftr-374	1164	1	1.752-3(a	TIME
ftr-374	1165	1	first	ORDINAL
ftr-374	1166	1	third	ORDINAL
ftr-374	1167	1	1.752-3(a)(3	DATE
ftr-374	1171	1	1.752-3(a)(3	DATE
ftr-374	1172	1	llc	GPE
ftr-374	1173	1	197	CARDINAL
ftr-374	1176	1	1.704-1(b)(2)(ii)(f	CARDINAL
ftr-374	1177	1	198	CARDINAL
ftr-374	1178	1	722	CARDINAL
ftr-374	1178	2	2009	DATE
ftr-374	1178	3	661	CARDINAL
ftr-374	1178	4	100,000	MONEY
ftr-374	1178	5	180,000	MONEY
ftr-374	1178	6	$ 40,000 $ 40,000	MONEY
ftr-374	1178	7	$ 20,000 $	MONEY
ftr-374	1178	8	33,333	MONEY
ftr-374	1178	9	$ 20,000 $	MONEY
ftr-374	1178	10	53,333	MONEY
ftr-374	1178	11	$ 20,000 $ 53,334 $240,000 $140,000 $240,000 $	MONEY
ftr-374	1178	12	140,000	MONEY
ftr-374	1178	13	section 704(c)(1)(a	LAW
ftr-374	1180	1	2004	DATE
ftr-374	1180	2	section 704(c)(1)(a	LAW
ftr-374	1181	1	two	CARDINAL
ftr-374	1182	1	first	ORDINAL
ftr-374	1183	1	section 704(c)(1)(a	LAW
ftr-374	1184	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1187	1	section 704(c)(1)(a	LAW
ftr-374	1187	2	199	CARDINAL
ftr-374	1188	1	supra	PERSON
ftr-374	1188	2	39	CARDINAL
ftr-374	1189	1	200	CARDINAL
ftr-374	1190	1	american	NORP
ftr-374	1190	2	2004	DATE
ftr-374	1192	1	108	CARDINAL
ftr-374	1193	1	118	CARDINAL
ftr-374	1194	1	1589	CARDINAL
ftr-374	1194	2	2004	DATE
ftr-374	1195	1	oct. 22, 2004	DATE
ftr-374	1196	1	201	CARDINAL
ftr-374	1199	1	662	CARDINAL
ftr-374	1199	2	florida	GPE
ftr-374	1200	1	second	ORDINAL
ftr-374	1201	1	section 704(c)(1)(c)(i	LAW
ftr-374	1201	2	section 704(c)(1)(a	LAW
ftr-374	1202	1	section 704(c)(1)(a	LAW
ftr-374	1203	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1205	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1206	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1208	1	section 704(c)(1)(a	LAW
ftr-374	1209	1	15a	DATE
ftr-374	1209	2	100,000	MONEY
ftr-374	1209	3	only $40,000	MONEY
ftr-374	1209	4	100,000	MONEY
ftr-374	1209	5	130,000	MONEY
ftr-374	1209	6	only $100,000	MONEY
ftr-374	1210	1	one-third	CARDINAL
ftr-374	1211	1	abc	ORG
ftr-374	1211	2	$100,000 $100,000	MONEY
ftr-374	1211	3	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1211	4	$100,000 $ 40,000 lossacre $100,000 $130,000	MONEY
ftr-374	1211	5	$100,000 $130,000 $300,000 $270,000 $300,000 $	MONEY
ftr-374	1211	6	270,000	MONEY
ftr-374	1211	7	100,000	MONEY
ftr-374	1211	8	30,000	MONEY
ftr-374	1211	9	663	CARDINAL
ftr-374	1211	10	c)(i	ORG
ftr-374	1212	1	$100,000 $100,000	MONEY
ftr-374	1212	2	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1212	3	$100,000 $ 40,000	MONEY
ftr-374	1212	4	$100,000 $100,000	MONEY
ftr-374	1212	5	$100,000 $100,000 $300,000 $240,000 $300,000 $	MONEY
ftr-374	1212	6	240,000	MONEY
ftr-374	1213	1	15b	CARDINAL
ftr-374	1213	2	15a	CARDINAL
ftr-374	1213	3	85,000	MONEY
ftr-374	1213	4	15,000	MONEY
ftr-374	1213	5	5,000	MONEY
ftr-374	1214	1	45,000	MONEY
ftr-374	1215	1	30,000	MONEY
ftr-374	1216	1	704(c)(1)(c)(i	CARDINAL
ftr-374	1216	2	30,000	MONEY
ftr-374	1217	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1218	1	$100,000 $100,000	MONEY
ftr-374	1218	2	$ 95,000 $ 95,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1218	3	$ 95,000 $ 35,000	MONEY
ftr-374	1219	1	$ 85,000 $ 85,000	MONEY
ftr-374	1219	2	$ 95,000 $ 95,000 $285,000 $225,000 $285,000 $225,000	MONEY
ftr-374	1221	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1222	1	15c	CARDINAL
ftr-374	1222	2	15a	CARDINAL
ftr-374	1222	3	115,000	MONEY
ftr-374	1222	4	15,000	MONEY
ftr-374	1222	5	15,000	MONEY
ftr-374	1223	1	5,000	MONEY
ftr-374	1224	1	section 704(c)(1)(a	LAW
ftr-374	1224	2	664	CARDINAL
ftr-374	1224	3	florida	GPE
ftr-374	1224	4	9:6	CARDINAL
ftr-374	1224	5	$100,000 $100,000	MONEY
ftr-374	1224	6	$105,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1224	7	$105,000 $ 40,000	MONEY
ftr-374	1224	8	$115,000 $115,000	MONEY
ftr-374	1224	9	$105,000 $115,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1224	10	255,000	MONEY
ftr-374	1226	1	an additional $5,000	MONEY
ftr-374	1228	1	15,000	MONEY
ftr-374	1228	2	30,000	MONEY
ftr-374	1230	1	section 704(c)(1)(c)(i	LAW
ftr-374	1231	1	100,000	MONEY
ftr-374	1232	1	5,000	MONEY
ftr-374	1232	2	15,000	MONEY
ftr-374	1233	1	10,000	MONEY
ftr-374	1233	2	5,000	MONEY
ftr-374	1233	3	section 202	LAW
ftr-374	1234	1	130,000	MONEY
ftr-374	1234	2	30,000	MONEY
ftr-374	1235	1	30,000	MONEY
ftr-374	1235	2	15,000	MONEY
ftr-374	1237	1	1.704-3(b)(1	CARDINAL
ftr-374	1238	1	5,000	MONEY
ftr-374	1238	2	10,000	MONEY
ftr-374	1239	1	2009	DATE
ftr-374	1239	2	665 704(c)(1)(c)(i	CARDINAL
ftr-374	1239	3	section 704(c)(1)(c)(ii	LAW
ftr-374	1239	4	100,000	MONEY
ftr-374	1240	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1240	2	115,000	MONEY
ftr-374	1240	3	100,000	MONEY
ftr-374	1240	4	5,000	MONEY
ftr-374	1241	1	$100,000 $100,000	MONEY
ftr-374	1241	2	$105,000 $105,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1241	3	$105,000 $ 45,000	MONEY
ftr-374	1241	4	$115,000 $115,000	MONEY
ftr-374	1241	5	$105,000 $115,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1241	6	265,000	MONEY
ftr-374	1241	7	10,000	MONEY
ftr-374	1241	8	10,000	MONEY
ftr-374	1242	1	704	CARDINAL
ftr-374	1242	2	203	CARDINAL
ftr-374	1243	1	l. rachuba	PERSON
ftr-374	1243	2	111	CARDINAL
ftr-374	1243	3	1569	CARDINAL
ftr-374	1243	4	2005	DATE
ftr-374	1244	1	204	CARDINAL
ftr-374	1244	2	754	CARDINAL
ftr-374	1245	1	205	CARDINAL
ftr-374	1246	1	subchapter k	PERSON
ftr-374	1247	1	206	CARDINAL
ftr-374	1249	1	section 704(c)(1)(a	LAW
ftr-374	1251	1	section 704(c)(1)(c)(i	LAW
ftr-374	1255	1	1.704-3(d	CARDINAL
ftr-374	1255	2	666	CARDINAL
ftr-374	1255	3	florida	GPE
ftr-374	1256	1	9:6	CARDINAL
ftr-374	1258	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1260	1	5,000	MONEY
ftr-374	1261	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1261	2	10,000	MONEY
ftr-374	1261	3	10,000	MONEY
ftr-374	1261	4	$100,000 $100,000	MONEY
ftr-374	1261	5	$105,000 $105,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1261	6	$105,000 $ 45,000	MONEY
ftr-374	1261	7	$115,000 $115,000	MONEY
ftr-374	1261	8	$105,000 $105,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1261	9	255,000	MONEY
ftr-374	1263	1	first	ORDINAL
ftr-374	1264	1	example 15c	DATE
ftr-374	1264	2	208	CARDINAL
ftr-374	1265	1	201	CARDINAL
ftr-374	1266	1	209	CARDINAL
ftr-374	1267	1	rachuba	ORG
ftr-374	1267	2	supra	PERSON
ftr-374	1267	3	203	CARDINAL
ftr-374	1267	4	fmv	ORG
ftr-374	1267	5	50	MONEY
ftr-374	1267	6	100	MONEY
ftr-374	1267	7	50	MONEY
ftr-374	1268	1	50-50	CARDINAL
ftr-374	1269	1	50	MONEY
ftr-374	1269	2	100	MONEY
ftr-374	1269	3	50	MONEY
ftr-374	1270	1	50	MONEY
ftr-374	1270	2	50	MONEY
ftr-374	1273	1	1.704	CARDINAL
ftr-374	1274	1	50	MONEY
ftr-374	1274	2	2009	DATE
ftr-374	1274	3	667	CARDINAL
ftr-374	1276	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1280	1	1.704-3(c	CARDINAL
ftr-374	1285	1	16	CARDINAL
ftr-374	1285	2	15a	CARDINAL
ftr-374	1285	3	100,000	MONEY
ftr-374	1285	4	130,000	MONEY
ftr-374	1286	1	10 years	DATE
ftr-374	1287	1	annual	DATE
ftr-374	1287	2	10,000	MONEY
ftr-374	1287	3	13,000	MONEY
ftr-374	1288	1	3,333	MONEY
ftr-374	1289	1	3,333	MONEY
ftr-374	1289	2	100,000	MONEY
ftr-374	1289	3	704(c)(1)(c)(ii	CARDINAL
ftr-374	1289	4	6,334	MONEY
ftr-374	1290	1	0	MONEY
ftr-374	1290	2	50	MONEY
ftr-374	1290	3	50	MONEY
ftr-374	1291	1	two	CARDINAL
ftr-374	1291	2	one	CARDINAL
ftr-374	1291	3	a later date	DATE
ftr-374	1292	1	668	CARDINAL
ftr-374	1292	2	florida	GPE
ftr-374	1293	1	9:6	CARDINAL
ftr-374	1293	2	3,333	MONEY
ftr-374	1293	3	5,000	MONEY
ftr-374	1294	1	ten year	DATE
ftr-374	1294	2	33,333	MONEY
ftr-374	1295	1	$100,000 $100,000	MONEY
ftr-374	1295	2	$ 66,667 $ 66,667 gainacre $100,000 $ 40,000	MONEY
ftr-374	1295	3	$ 66,667 $	MONEY
ftr-374	1295	4	6,667	MONEY
ftr-374	1295	5	0	CARDINAL
ftr-374	1295	6	$ 66,666	MONEY
ftr-374	1296	1	66,666 $200,000 $140,000 $200,000 $	MONEY
ftr-374	1296	2	140,000	MONEY
ftr-374	1297	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1300	1	17	CARDINAL
ftr-374	1300	2	15a	CARDINAL
ftr-374	1300	3	100,000	MONEY
ftr-374	1300	4	100,000	MONEY
ftr-374	1301	1	30,000	MONEY
ftr-374	1301	2	$100,000 $	MONEY
ftr-374	1301	3	130,000	MONEY
ftr-374	1301	4	100,000	MONEY
ftr-374	1302	1	210	CARDINAL
ftr-374	1304	1	3333.33/$3333.34	MONEY
ftr-374	1305	1	211	CARDINAL
ftr-374	1305	2	60,000	MONEY
ftr-374	1306	1	212	CARDINAL
ftr-374	1307	1	731(a)(2	PRODUCT
ftr-374	1309	1	2009	DATE
ftr-374	1309	2	669	CARDINAL
ftr-374	1309	3	0	CARDINAL
ftr-374	1309	4	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1309	5	$100,000 $ 40,000 lossacre $100,000 $100,000 $200,000 $140,000 $200,000 $140,000	MONEY
ftr-374	1310	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1310	2	754	CARDINAL
ftr-374	1311	1	section 734(b)(2)(a	LAW
ftr-374	1311	2	section 731(a)(2	LAW
ftr-374	1312	1	section 755.215	LAW
ftr-374	1312	2	section 704(c)(1)(c)(ii	LAW
ftr-374	1312	3	congress	ORG
ftr-374	1312	4	213	CARDINAL
ftr-374	1313	1	704(c)(1)(c)(ii	CARDINAL
ftr-374	1313	2	30,000	MONEY
ftr-374	1316	1	215	CARDINAL
ftr-374	1317	1	1	CARDINAL
ftr-374	1317	2	2	CARDINAL
ftr-374	1318	1	first	ORDINAL
ftr-374	1321	1	1.755-1	CARDINAL
ftr-374	1323	1	216	CARDINAL
ftr-374	1326	1	108	CARDINAL
ftr-374	1326	2	833	CARDINAL
ftr-374	1326	3	118	CARDINAL
ftr-374	1327	1	1589	CARDINAL
ftr-374	1327	2	2004	DATE
ftr-374	1327	3	734	CARDINAL
ftr-374	1327	4	743	CARDINAL
ftr-374	1327	5	2005-32, 2005-1	DATE
ftr-374	1327	6	895	CARDINAL
ftr-374	1327	7	the year	DATE
ftr-374	1329	1	1.735-1(d	CARDINAL
ftr-374	1329	2	1.743-1(k	CARDINAL
ftr-374	1329	3	754	CARDINAL
ftr-374	1330	1	670	CARDINAL
ftr-374	1330	2	florida	GPE
ftr-374	1331	1	1	CARDINAL
ftr-374	1332	1	2004,217	CARDINAL
ftr-374	1332	2	section 734	LAW
ftr-374	1333	1	250,000.218	MONEY
ftr-374	1333	2	section 734(b)(2	LAW
ftr-374	1333	3	partnership.220	GPE
ftr-374	1333	4	18	CARDINAL
ftr-374	1333	5	one zero	CARDINAL
ftr-374	1333	6	15a	DATE
ftr-374	1333	7	17	CARDINAL
ftr-374	1334	1	$1,000,000 $1,000,000	MONEY
ftr-374	1334	2	$1,000,000 $1,000,000 gainacre $1,000,000 $ 400,000	MONEY
ftr-374	1334	3	$1,000,000 $ 400,000 lossacre $1,000,000 $1,300,000	MONEY
ftr-374	1334	4	$1,000,000 $1,300,000 $3,000,000 $2,700,000 $3,000,000 $2,700,000	MONEY
ftr-374	1334	5	1,000,000	MONEY
ftr-374	1334	6	300,000	MONEY
ftr-374	1334	7	section 734(b)(2)(a	LAW
ftr-374	1334	8	300,000	MONEY
ftr-374	1334	9	217	CARDINAL
ftr-374	1337	1	108	CARDINAL
ftr-374	1337	2	2004	DATE
ftr-374	1337	3	118	CARDINAL
ftr-374	1338	1	1591	DATE
ftr-374	1339	1	218	CARDINAL
ftr-374	1341	1	219	CARDINAL
ftr-374	1343	1	731(a)(2	PRODUCT
ftr-374	1344	1	220	CARDINAL
ftr-374	1345	1	first	ORDINAL
ftr-374	1347	1	first	ORDINAL
ftr-374	1349	1	221	CARDINAL
ftr-374	1350	1	731(a)(2	PRODUCT
ftr-374	1351	1	2009	DATE
ftr-374	1351	2	671	CARDINAL
ftr-374	1352	1	section 755	LAW
ftr-374	1352	2	300,000.222	MONEY
ftr-374	1352	3	$1,000,000 $ 400,000	MONEY
ftr-374	1352	4	$1,000,000 $1,000,000 lossacre $1,000,000 $1,000,000	MONEY
ftr-374	1352	5	$1,000,000 $ 400,000 $2,000,000 $1,400,000 $2,000,000 $1,400,000	MONEY
ftr-374	1352	6	1,000,000	MONEY
ftr-374	1353	1	section 734	LAW
ftr-374	1354	1	section 734(b)(2	LAW
ftr-374	1354	2	section 704(c)(1)(c)(ii	LAW
ftr-374	1355	1	section 704(c)(1)(c)(i	LAW
ftr-374	1355	2	2	CARDINAL
ftr-374	1356	1	222	CARDINAL
ftr-374	1357	1	215	CARDINAL
ftr-374	1357	2	223	CARDINAL
ftr-374	1360	1	224	CARDINAL
ftr-374	1361	1	741	CARDINAL
ftr-374	1361	2	225	CARDINAL
ftr-374	1364	1	226	CARDINAL
ftr-374	1366	1	672	CARDINAL
ftr-374	1366	2	florida	GPE
ftr-374	1366	3	9:6	CARDINAL
ftr-374	1368	1	2004	DATE
ftr-374	1369	1	section 704(c)(1)(c)(i	LAW
ftr-374	1370	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1372	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1373	1	a. mandatory basis	PERSON
ftr-374	1373	2	section 743	LAW
ftr-374	1373	3	2004	DATE
ftr-374	1374	1	227	CARDINAL
ftr-374	1377	1	1.751-1(a)(2	CARDINAL
ftr-374	1377	2	704	CARDINAL
ftr-374	1378	1	228	CARDINAL
ftr-374	1378	2	754	PRODUCT
ftr-374	1378	3	229	CARDINAL
ftr-374	1379	1	231	CARDINAL
ftr-374	1380	1	230	CARDINAL
ftr-374	1383	1	1.704	CARDINAL
ftr-374	1384	1	231	CARDINAL
ftr-374	1386	1	108	CARDINAL
ftr-374	1386	2	118	CARDINAL
ftr-374	1387	1	1591	DATE
ftr-374	1387	2	2004	DATE
ftr-374	1388	1	743	CARDINAL
ftr-374	1388	2	oct. 22, 2004	DATE
ftr-374	1389	1	2009	DATE
ftr-374	1389	2	673	CARDINAL
ftr-374	1389	3	250,000.232	MONEY
ftr-374	1391	1	section 743(b	LAW
ftr-374	1392	1	1	CARDINAL
ftr-374	1392	2	2	CARDINAL
ftr-374	1392	3	section 704(c)236	LAW
ftr-374	1392	4	232	CARDINAL
ftr-374	1394	1	233	CARDINAL
ftr-374	1396	1	section 743(b)(1	LAW
ftr-374	1397	1	234	CARDINAL
ftr-374	1400	1	235	CARDINAL
ftr-374	1403	1	1.743-1(d	CARDINAL
ftr-374	1404	1	236	CARDINAL
ftr-374	1406	1	237	CARDINAL
ftr-374	1409	1	1.743-1(d)(1	CARDINAL
ftr-374	1410	1	674	CARDINAL
ftr-374	1410	2	florida	GPE
ftr-374	1412	1	9:6	CARDINAL
ftr-374	1412	2	section 704(c	LAW
ftr-374	1412	3	section 734(b	LAW
ftr-374	1412	4	section 743(b	LAW
ftr-374	1412	5	two	CARDINAL
ftr-374	1414	1	abc	ORG
ftr-374	1414	2	example 18	DATE
ftr-374	1414	3	1,000,000	MONEY
ftr-374	1415	1	300,000	MONEY
ftr-374	1416	1	1,000,000	MONEY
ftr-374	1419	1	section 743	LAW
ftr-374	1419	2	section 704(c)(1)(c)(ii	LAW
ftr-374	1419	3	1,000,000	MONEY
ftr-374	1420	1	$1,000,000 $1,000,000	MONEY
ftr-374	1420	2	$1,000,000 $1,000,000 gainacre $1,000,000 $ 400,000	MONEY
ftr-374	1420	3	$1,000,000 $ 400,000 lossacre $1,000,000 $1,000,000 d $1,000,000 $1,000,000 $3,000,000 $2,400,000 $3,000,000 $2,400,000	MONEY
ftr-374	1420	4	238	CARDINAL
ftr-374	1421	1	262	CARDINAL
ftr-374	1421	2	239	CARDINAL
ftr-374	1422	1	supra	PERSON
ftr-374	1422	2	217	CARDINAL
ftr-374	1423	1	240	CARDINAL
ftr-374	1423	2	300,000	MONEY
ftr-374	1423	3	222	CARDINAL
ftr-374	1424	1	241	CARDINAL
ftr-374	1424	2	754	CARDINAL
ftr-374	1425	1	1,000,000	MONEY
ftr-374	1425	2	300,000	MONEY
ftr-374	1425	3	704(c)(1)(a	DATE
ftr-374	1426	1	2009	DATE
ftr-374	1426	2	675	CARDINAL
ftr-374	1426	3	abc	ORG
ftr-374	1426	4	example 18	DATE
ftr-374	1427	1	$2,000,000 $2,000,000	MONEY
ftr-374	1427	2	$1,000,000 $1,000,000 lossacre $1,000,000 $1,300,000	MONEY
ftr-374	1427	3	$1,000,000 $1,000,000	MONEY
ftr-374	1427	4	$1,000,000 $1,300,000 $3,000,000 $2,300,000 $3,000,000 $2,300,000	MONEY
ftr-374	1427	5	1,000,000	MONEY
ftr-374	1429	1	section 743(b	LAW
ftr-374	1429	2	300,000	MONEY
ftr-374	1430	1	$2,000,000 $2,000,000	MONEY
ftr-374	1430	2	$1,000,000 $1,000,000 lossacre $1,000,000 $1,000,000	MONEY
ftr-374	1430	3	$1,000,000 $1,000,000 d $1,000,000 $1,000,000 $3,000,000 $2,000,000 $3,000,000 $2,000,000	MONEY
ftr-374	1430	4	1,000,000	MONEY
ftr-374	1430	5	d. f.	PERSON
ftr-374	1430	6	1,000,000	MONEY
ftr-374	1430	7	300,000	MONEY
ftr-374	1430	8	1,000,000	MONEY
ftr-374	1431	1	250	CARDINAL
ftr-374	1431	2	704(c)(1)(c)(ii	CARDINAL
ftr-374	1431	3	1,000,000	MONEY
ftr-374	1432	1	676	CARDINAL
ftr-374	1432	2	florida	GPE
ftr-374	1434	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1435	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1436	1	section 704(c)(1)(a	LAW
ftr-374	1436	2	section 704(c)(1).243	LAW
ftr-374	1436	3	section 704(c)(1)(c)(i	LAW
ftr-374	1437	1	one	CARDINAL
ftr-374	1437	2	second	ORDINAL
ftr-374	1438	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1440	1	754	CARDINAL
ftr-374	1441	1	20	CARDINAL
ftr-374	1441	2	abc	ORG
ftr-374	1441	3	15a	CARDINAL
ftr-374	1442	1	$100,000 $100,000	MONEY
ftr-374	1442	2	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1442	3	$100,000 $ 40,000 lossacre $100,000 $130,000	MONEY
ftr-374	1442	4	$100,000 $130,000 $300,000 $270,000 $300,000 $	MONEY
ftr-374	1442	5	270,000	MONEY
ftr-374	1442	6	115,000	MONEY
ftr-374	1442	7	105,000	MONEY
ftr-374	1443	1	25,000	MONEY
ftr-374	1443	2	242	CARDINAL
ftr-374	1444	1	example 15c	DATE
ftr-374	1444	2	202	CARDINAL
ftr-374	1445	1	243	CARDINAL
ftr-374	1448	1	1.704	CARDINAL
ftr-374	1449	1	244	CARDINAL
ftr-374	1450	1	741	CARDINAL
ftr-374	1450	2	2009	DATE
ftr-374	1450	3	677	CARDINAL
ftr-374	1450	4	105,000.245	MONEY
ftr-374	1450	5	$100,000 $100,000	MONEY
ftr-374	1450	6	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1450	7	$100,000 $ 40,000 lossacre $100,000 $130,000 d $100,000 $105,000 $300,000 $270,000 $300,000 $245,000	MONEY
ftr-374	1450	8	25,000	MONEY
ftr-374	1450	9	25,000	MONEY
ftr-374	1450	10	section 704(c)(1)(a	LAW
ftr-374	1451	1	30,000	MONEY
ftr-374	1451	2	115,000	MONEY
ftr-374	1451	3	15,000	MONEY
ftr-374	1451	4	15,000	MONEY
ftr-374	1451	5	$100,000 $100,000	MONEY
ftr-374	1451	6	$105,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1451	7	$105,000 $ 40,000	MONEY
ftr-374	1451	8	$115,000 $115,000 d $105,000 $ 90,000 $315,000 $250,000 $315,000 $	MONEY
ftr-374	1451	9	235,000	MONEY
ftr-374	1451	10	25,000	MONEY
ftr-374	1451	11	15,000	MONEY
ftr-374	1452	1	15,000	MONEY
ftr-374	1454	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1454	2	754	CARDINAL
ftr-374	1455	1	245	CARDINAL
ftr-374	1456	1	742	CARDINAL
ftr-374	1456	2	246	CARDINAL
ftr-374	1458	1	247	CARDINAL
ftr-374	1461	1	1.704	CARDINAL
ftr-374	1462	1	678	CARDINAL
ftr-374	1462	2	florida	GPE
ftr-374	1462	3	9:6	CARDINAL
ftr-374	1462	4	115,000	MONEY
ftr-374	1463	1	$100,000 $100,000	MONEY
ftr-374	1463	2	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1463	3	$100,000 $ 40,000 lossacre $100,000 $115,000 d $100,000 $105,000 $300,000 $255,000 $300,000 $	MONEY
ftr-374	1463	4	245,000	MONEY
ftr-374	1463	5	115,000	MONEY
ftr-374	1463	6	15,000	MONEY
ftr-374	1464	1	$100,000 $100,000	MONEY
ftr-374	1464	2	$105,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1464	3	$105,000 $ 40,000	MONEY
ftr-374	1464	4	$115,000 $115,000 d $105,000 $105,000 $315,000 $255,000 $315,000 $245,000	MONEY
ftr-374	1464	5	754	CARDINAL
ftr-374	1464	6	10,000	MONEY
ftr-374	1464	7	10,000	MONEY
ftr-374	1465	1	10,000	MONEY
ftr-374	1467	1	section 704(c)(1)(c)(i	LAW
ftr-374	1467	2	248	CARDINAL
ftr-374	1468	1	15,000	MONEY
ftr-374	1469	1	105,000	MONEY
ftr-374	1469	2	120,000	MONEY
ftr-374	1469	3	15,000	MONEY
ftr-374	1472	1	1.743-1	CARDINAL
ftr-374	1472	2	249	CARDINAL
ftr-374	1474	1	2009	DATE
ftr-374	1474	2	679	CARDINAL
ftr-374	1475	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1476	1	5,000	MONEY
ftr-374	1477	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1478	1	$100,000 $100,000	MONEY
ftr-374	1478	2	$105,000 $105,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1478	3	$105,000 $ 40,000	MONEY
ftr-374	1478	4	$115,000 $115,000 d $105,000 $110,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1478	5	255,000	MONEY
ftr-374	1478	6	one-third	CARDINAL
ftr-374	1481	1	today	DATE
ftr-374	1481	2	tomorrow	DATE
ftr-374	1481	3	d.	NORP
ftr-374	1482	1	754	CARDINAL
ftr-374	1483	1	100,000	MONEY
ftr-374	1483	2	section 743(b	LAW
ftr-374	1483	3	5,000.250	MONEY
ftr-374	1483	4	section 704(c)(1)(c)(ii	LAW
ftr-374	1483	5	section 250	LAW
ftr-374	1484	1	105,000	MONEY
ftr-374	1484	2	5,000	MONEY
ftr-374	1484	3	704(c)(1)(c)(ii	CARDINAL
ftr-374	1485	1	105,000	MONEY
ftr-374	1485	2	5,000	MONEY
ftr-374	1485	3	5,000	MONEY
ftr-374	1489	1	1.743-1	CARDINAL
ftr-374	1489	2	florida	GPE
ftr-374	1489	3	9:6 743(b	CARDINAL
ftr-374	1490	1	115,000	MONEY
ftr-374	1490	2	10,000	MONEY
ftr-374	1490	3	$115,000 $105,000	MONEY
ftr-374	1491	1	$100,000 $100,000	MONEY
ftr-374	1491	2	$105,000 $105,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1491	3	$105,000 $ 45,000	MONEY
ftr-374	1491	4	$115,000 $115,000 d $105,000 $105,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1491	5	255,000	MONEY
ftr-374	1493	1	60,000	MONEY
ftr-374	1494	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1494	2	first	ORDINAL
ftr-374	1494	3	one	CARDINAL
ftr-374	1494	4	section 704(c)(1)(c)(ii	LAW
ftr-374	1494	5	115,000	MONEY
ftr-374	1495	1	100,000	MONEY
ftr-374	1496	1	115,000	MONEY
ftr-374	1496	2	5,000	MONEY
ftr-374	1497	1	251	CARDINAL
ftr-374	1497	2	supra	PERSON
ftr-374	1497	3	203	CARDINAL
ftr-374	1497	4	1573 252	DATE
ftr-374	1497	5	115,000	MONEY
ftr-374	1497	6	100,000	MONEY
ftr-374	1497	7	15,000	MONEY
ftr-374	1498	1	one-third	CARDINAL
ftr-374	1498	2	5,000	MONEY
ftr-374	1499	1	115,000	MONEY
ftr-374	1500	1	2009	DATE
ftr-374	1500	2	681	CARDINAL
ftr-374	1500	3	$100,000 $100,000	MONEY
ftr-374	1500	4	$105,000 $105,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1500	5	$105,000 $ 45,000	MONEY
ftr-374	1500	6	$115,000 $115,000 d $105,000 $105,000 $315,000 $255,000 $315,000 $	MONEY
ftr-374	1500	7	255,000	MONEY
ftr-374	1500	8	754	CARDINAL
ftr-374	1500	9	d.	NORP
ftr-374	1500	10	section 754	LAW
ftr-374	1504	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1505	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1505	2	section 704(c)(1)(c)(ii	LAW
ftr-374	1506	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1507	1	abd partnership sells	ORG
ftr-374	1507	2	115,000	MONEY
ftr-374	1507	3	15,000	MONEY
ftr-374	1507	4	only $100,000	MONEY
ftr-374	1509	1	the abd partnership capital account	ORG
ftr-374	1509	2	$100,000 $100,000	MONEY
ftr-374	1509	3	$105,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1509	4	$105,000 $ 40,000	MONEY
ftr-374	1509	5	$115,000 $115,000 d $105,000 $105,000 $315,000 $255,000 $315,000 $245,000	MONEY
ftr-374	1510	1	202	CARDINAL
ftr-374	1511	1	682	CARDINAL
ftr-374	1511	2	florida	GPE
ftr-374	1512	1	10,000	MONEY
ftr-374	1514	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1514	2	section 743(b	LAW
ftr-374	1514	3	754	CARDINAL
ftr-374	1515	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1515	2	section 704(c)(1)(c)(ii	LAW
ftr-374	1516	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1516	2	section 743(b	LAW
ftr-374	1516	3	section 704(c)(1)(c)(ii	LAW
ftr-374	1517	1	21	CARDINAL
ftr-374	1517	2	15a	CARDINAL
ftr-374	1518	1	$100,000 $100,000	MONEY
ftr-374	1518	2	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1518	3	$100,000 $ 40,000 lossacre $100,000 $130,000	MONEY
ftr-374	1518	4	$100,000 $130,000 $300,000 $270,000 $300,000 $	MONEY
ftr-374	1518	5	270,000	MONEY
ftr-374	1518	6	85,000	MONEY
ftr-374	1518	7	95,000	MONEY
ftr-374	1519	1	35,000.254	MONEY
ftr-374	1519	2	754	CARDINAL
ftr-374	1519	3	$100,000 $100,000	MONEY
ftr-374	1519	4	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1519	5	$100,000 $ 40,000 lossacre $100,000 $130,000 d $100,000 $ 95,000 $300,000 $270,000 $300,000 $	MONEY
ftr-374	1520	1	741	CARDINAL
ftr-374	1523	1	2009	DATE
ftr-374	1523	2	683	CARDINAL
ftr-374	1523	3	35,000	MONEY
ftr-374	1523	4	35,000	MONEY
ftr-374	1524	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1524	2	100,000	MONEY
ftr-374	1524	3	15,000	MONEY
ftr-374	1524	4	15,000	MONEY
ftr-374	1525	1	$100,000 $100,000	MONEY
ftr-374	1525	2	$ 95,000 $ 95,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1525	3	$ 95,000 $ 35,000	MONEY
ftr-374	1526	1	$ 85,000 $ 85,000 d $ 95,000 $ 90,000 $285,000 $225,000 $285,000 $	MONEY
ftr-374	1526	2	220,000	MONEY
ftr-374	1526	3	20	CARDINAL
ftr-374	1528	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1528	2	5,000	MONEY
ftr-374	1528	3	$100,000 $100,000	MONEY
ftr-374	1528	4	$ 95,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1528	5	$ 95,000 $ 40,000 lossacre $100,000 $ 95,000 d $ 95,000 $ 95,000 $300,000 $235,000 $285,000 $	MONEY
ftr-374	1528	6	235,000	MONEY
ftr-374	1528	7	85,000	MONEY
ftr-374	1528	8	256	CARDINAL
ftr-374	1529	1	5,000	MONEY
ftr-374	1530	1	95,000	MONEY
ftr-374	1530	2	100,000	MONEY
ftr-374	1530	3	5,000	MONEY
ftr-374	1530	4	100,000	MONEY
ftr-374	1533	1	1.743-1	CARDINAL
ftr-374	1534	1	95,000	MONEY
ftr-374	1536	1	684	CARDINAL
ftr-374	1536	2	florida	GPE
ftr-374	1537	1	9:6	CARDINAL
ftr-374	1537	2	10,000	MONEY
ftr-374	1539	1	$100,000 $100,000	MONEY
ftr-374	1539	2	$ 95,000 $ 95,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1539	3	$ 95,000 $ 35,000	MONEY
ftr-374	1539	4	$ 85,000 $ 85,000 d $ 95,000 $ 95,000 $285,000 $225,000 $285,000 $225,000	MONEY
ftr-374	1541	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1543	1	22	CARDINAL
ftr-374	1543	2	15a	DATE
ftr-374	1543	3	130,000	MONEY
ftr-374	1544	1	110,000	MONEY
ftr-374	1545	1	20,000	MONEY
ftr-374	1546	1	$100,000 $100,000	MONEY
ftr-374	1546	2	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1546	3	$100,000 $ 40,000 lossacre $100,000 $130,000 d $100,000 $110,000 $300,000 $270,000 $300,000 $	MONEY
ftr-374	1548	1	258	CARDINAL
ftr-374	1549	1	60,000	MONEY
ftr-374	1550	1	259	CARDINAL
ftr-374	1551	1	741	CARDINAL
ftr-374	1551	2	2009	DATE
ftr-374	1551	3	685	CARDINAL
ftr-374	1551	4	20,000	MONEY
ftr-374	1552	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1552	2	$100,000 $100,000	MONEY
ftr-374	1552	3	$100,000 $100,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1552	4	$100,000 $ 40,000 lossacre $100,000 $100,000 d $100,000 $110,000 $300,000 $240,000 $300,000 $	MONEY
ftr-374	1552	5	250,000	MONEY
ftr-374	1552	6	10,000	MONEY
ftr-374	1553	1	130,000	MONEY
ftr-374	1553	2	30,000	MONEY
ftr-374	1554	1	10,000	MONEY
ftr-374	1555	1	10,000260	MONEY
ftr-374	1556	1	10,000	MONEY
ftr-374	1556	2	10,000	MONEY
ftr-374	1556	3	$100,000 $100,000	MONEY
ftr-374	1556	4	$110,000 $110,000 gainacre $100,000 $ 40,000	MONEY
ftr-374	1556	5	$110,000 $ 50,000	MONEY
ftr-374	1556	6	$130,000 $130,000 d $110,000 $110,000 $330,000 $270,000 $330,000 $270,000 260	MONEY
ftr-374	1557	1	10,000	MONEY
ftr-374	1558	1	110,000	MONEY
ftr-374	1558	2	100,000	MONEY
ftr-374	1558	3	10,000	MONEY
ftr-374	1558	4	100,000	MONEY
ftr-374	1561	1	1.743-1	CARDINAL
ftr-374	1562	1	100,000	MONEY
ftr-374	1563	1	686	CARDINAL
ftr-374	1563	2	florida	GPE
ftr-374	1564	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1564	2	k. vi	PERSON
ftr-374	1566	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1567	1	a. admission	PERSON
ftr-374	1575	1	261	CARDINAL
ftr-374	1578	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-374	1579	1	262	CARDINAL
ftr-374	1580	1	regs	PERSON
ftr-374	1581	1	1(b)(4)(i	CARDINAL
ftr-374	1581	2	1.704–3(a)(6)(i	CARDINAL
ftr-374	1582	1	263	CARDINAL
ftr-374	1585	1	1.704-3(c	CARDINAL
ftr-374	1586	1	44	CARDINAL
ftr-374	1586	2	2009	DATE
ftr-374	1586	3	687	CARDINAL
ftr-374	1587	1	90,000	MONEY
ftr-374	1588	1	180,000	MONEY
ftr-374	1589	1	$180,000 $180,000	MONEY
ftr-374	1590	1	$ 90,000 $ 90,000	MONEY
ftr-374	1590	2	90,000	MONEY
ftr-374	1590	3	180,000	MONEY
ftr-374	1590	4	180,000	MONEY
ftr-374	1590	5	180,000	MONEY
ftr-374	1590	6	180,000	MONEY
ftr-374	1590	7	300,000	MONEY
ftr-374	1590	8	one-third	CARDINAL
ftr-374	1590	9	150,000	MONEY
ftr-374	1591	1	$180,000 $180,000	MONEY
ftr-374	1591	2	$ 90,000 $ 90,000	MONEY
ftr-374	1591	3	$150,000 $150,000	MONEY
ftr-374	1591	4	$150,000 $150,000 $230,000 $230,000 $230,000 $	MONEY
ftr-374	1591	5	230,000	MONEY
ftr-374	1592	1	one-third	CARDINAL
ftr-374	1592	2	62%	PERCENT
ftr-374	1593	1	k	PERSON
ftr-374	1595	1	120,000	MONEY
ftr-374	1595	2	120,000	MONEY
ftr-374	1596	1	264	CARDINAL
ftr-374	1597	1	mcdaniel et	PERSON
ftr-374	1598	1	supra note15	PERSON
ftr-374	1598	2	169	CARDINAL
ftr-374	1598	3	265	CARDINAL
ftr-374	1601	1	1.704-1(b)(2)(ii	CARDINAL
ftr-374	1604	1	688	CARDINAL
ftr-374	1604	2	florida	GPE
ftr-374	1605	1	9:6	CARDINAL
ftr-374	1605	2	120,000	MONEY
ftr-374	1605	3	60,000	MONEY
ftr-374	1605	4	k	PERSON
ftr-374	1605	5	$300,000 $180,000	MONEY
ftr-374	1605	6	$150,000 $	MONEY
ftr-374	1605	7	90,000	MONEY
ftr-374	1605	8	$150,000 $150,000	MONEY
ftr-374	1605	9	$150,000 $150,000 $450,000 $230,000 $450,000 $	MONEY
ftr-374	1605	10	230,000	MONEY
ftr-374	1605	11	330,000	MONEY
ftr-374	1606	1	30,000	MONEY
ftr-374	1606	2	10,000	MONEY
ftr-374	1607	1	150,000	MONEY
ftr-374	1608	1	10,000	MONEY
ftr-374	1609	1	120,000	MONEY
ftr-374	1610	1	70,000	MONEY
ftr-374	1611	1	$330,000 $330,000	MONEY
ftr-374	1611	2	$160,000 $160,000	MONEY
ftr-374	1611	3	$150,000 $150,000	MONEY
ftr-374	1611	4	160,000	MONEY
ftr-374	1611	5	160,000	MONEY
ftr-374	1611	6	480,000	MONEY
ftr-374	1611	7	480,000	MONEY
ftr-374	1611	8	23b	CARDINAL
ftr-374	1611	9	23a	CARDINAL
ftr-374	1611	10	270,000	MONEY
ftr-374	1612	1	30,000	MONEY
ftr-374	1612	2	90,000	MONEY
ftr-374	1616	1	section 1.704-3(b	LAW
ftr-374	1617	1	45,000	MONEY
ftr-374	1618	1	266	CARDINAL
ftr-374	1621	1	267	CARDINAL
ftr-374	1624	1	1.704-1(b)(2)(iv)(g)(1	CARDINAL
ftr-374	1625	1	2009	DATE
ftr-374	1625	2	689	CARDINAL
ftr-374	1625	3	k	PERSON
ftr-374	1626	1	10,000	MONEY
ftr-374	1626	2	5,000	MONEY
ftr-374	1626	3	$270,000 $270,000	MONEY
ftr-374	1626	4	$140,000 $	MONEY
ftr-374	1626	5	140,000	MONEY
ftr-374	1626	6	$150,000 $150,000	MONEY
ftr-374	1626	7	420,000	MONEY
ftr-374	1627	1	270,000	MONEY
ftr-374	1627	2	90,000	MONEY
ftr-374	1627	3	$270,000 $180,000	MONEY
ftr-374	1629	1	one-third	CARDINAL
ftr-374	1629	2	$270,000 $270,000	MONEY
ftr-374	1629	3	$135,000 $135,000	MONEY
ftr-374	1629	4	$150,000 $150,000	MONEY
ftr-374	1629	5	420,000	MONEY
ftr-374	1629	6	one-third	CARDINAL
ftr-374	1631	1	268	CARDINAL
ftr-374	1634	1	1.704-3(c	CARDINAL
ftr-374	1635	1	690	CARDINAL
ftr-374	1635	2	florida	GPE
ftr-374	1636	1	9:6	CARDINAL
ftr-374	1636	2	23a	CARDINAL
ftr-374	1636	3	197	CARDINAL
ftr-374	1636	4	five years	DATE
ftr-374	1636	5	12,000	MONEY
ftr-374	1636	6	120,000	MONEY
ftr-374	1637	1	the end of five years	DATE
ftr-374	1637	2	300,000	MONEY
ftr-374	1637	3	150,000	MONEY
ftr-374	1639	1	180,000	MONEY
ftr-374	1640	1	90,000	MONEY
ftr-374	1641	1	197	CARDINAL
ftr-374	1642	1	$300,000 $120,000	MONEY
ftr-374	1642	2	$150,000 $ 60,000	MONEY
ftr-374	1642	3	$150,000 $150,000	MONEY
ftr-374	1642	4	$150,000 $ 60,000	MONEY
ftr-374	1642	5	$150,000 $150,000 $450,000 $270,000 $450,000 $	MONEY
ftr-374	1642	6	270,000	MONEY
ftr-374	1642	7	the year	DATE
ftr-374	1642	8	three	CARDINAL
ftr-374	1642	9	197	CARDINAL
ftr-374	1642	10	30,000	MONEY
ftr-374	1642	11	12,000	MONEY
ftr-374	1643	1	k’s	ORG
ftr-374	1643	2	10,000	MONEY
ftr-374	1644	1	10,000	MONEY
ftr-374	1645	1	2,000	MONEY
ftr-374	1645	2	197	CARDINAL
ftr-374	1645	3	j.	PERSON
ftr-374	1645	4	the end of ten years	DATE
ftr-374	1645	5	100,000	MONEY
ftr-374	1646	1	100,000	MONEY
ftr-374	1646	2	50,000	MONEY
ftr-374	1647	1	10,000	MONEY
ftr-374	1647	2	50,000	MONEY
ftr-374	1648	1	the end of year ten	DATE
ftr-374	1648	2	0	CARDINAL
ftr-374	1649	1	$ 50,000 $ 50,000	MONEY
ftr-374	1649	2	$150,000 $150,000	MONEY
ftr-374	1649	3	150,000	MONEY
ftr-374	1650	1	2009	DATE
ftr-374	1650	2	691	CARDINAL
ftr-374	1652	1	24	CARDINAL
ftr-374	1652	2	90,000	MONEY
ftr-374	1652	3	90,000	MONEY
ftr-374	1652	4	135,000	MONEY
ftr-374	1653	1	120,000	MONEY
ftr-374	1653	2	105,000	MONEY
ftr-374	1655	1	n	ORG
ftr-374	1656	1	$ 90,000 $	MONEY
ftr-374	1656	2	90,000	MONEY
ftr-374	1656	3	$ 90,000 $ 90,000	MONEY
ftr-374	1656	4	$ 90,000 $	MONEY
ftr-374	1656	5	135,000	MONEY
ftr-374	1656	6	105,000	MONEY
ftr-374	1656	7	105,000	MONEY
ftr-374	1656	8	105,000	MONEY
ftr-374	1656	9	285,000 $330,000 $285,000 $330,000	MONEY
ftr-374	1656	10	120,000	MONEY
ftr-374	1656	11	30,000	MONEY
ftr-374	1656	12	15,000	MONEY
ftr-374	1657	1	section 704(c)(1)(c)(i	LAW
ftr-374	1657	2	15,000	MONEY
ftr-374	1658	1	$120,000 $120,000 l $105,000 $ 90,000	MONEY
ftr-374	1658	2	$ 90,000 $ 90,000	MONEY
ftr-374	1658	3	$105,000 $120,000	MONEY
ftr-374	1658	4	105,000	MONEY
ftr-374	1658	5	105,000	MONEY
ftr-374	1658	6	105,000	MONEY
ftr-374	1658	7	315,000	MONEY
ftr-374	1658	8	315,000	MONEY
ftr-374	1658	9	315,000	MONEY
ftr-374	1658	10	1.704	CARDINAL
ftr-374	1659	1	120,000	MONEY
ftr-374	1660	1	692	CARDINAL
ftr-374	1660	2	florida	GPE
ftr-374	1661	1	9:6	CARDINAL
ftr-374	1661	2	$120,000 $	MONEY
ftr-374	1661	3	90,000	MONEY
ftr-374	1661	4	$ 90,000 $ 90,000	MONEY
ftr-374	1661	5	$105,000 $	MONEY
ftr-374	1661	6	135,000	MONEY
ftr-374	1661	7	105,000	MONEY
ftr-374	1661	8	105,000	MONEY
ftr-374	1661	9	105,000	MONEY
ftr-374	1661	10	315,000	MONEY
ftr-374	1661	11	330,000	MONEY
ftr-374	1661	12	120,000	MONEY
ftr-374	1662	1	15,000	MONEY
ftr-374	1663	1	$120,000 $120,000 l $105,000 $ 90,000	MONEY
ftr-374	1663	2	$ 90,000 $ 90,000	MONEY
ftr-374	1663	3	$105,000 $120,000	MONEY
ftr-374	1663	4	105,000	MONEY
ftr-374	1663	5	105,000	MONEY
ftr-374	1663	6	105,000	MONEY
ftr-374	1663	7	315,000	MONEY
ftr-374	1663	8	315,000	MONEY
ftr-374	1663	9	315,000	MONEY
ftr-374	1664	1	only $90,000	MONEY
ftr-374	1664	2	10,000	MONEY
ftr-374	1664	3	$120,000 $	MONEY
ftr-374	1664	4	90,000]/3	MONEY
ftr-374	1665	1	$120,000 $120,000 l $105,000 $100,000	MONEY
ftr-374	1665	2	$ 90,000 $ 90,000	MONEY
ftr-374	1665	3	$105,000 $120,000	MONEY
ftr-374	1665	4	105,000	MONEY
ftr-374	1665	5	105,000	MONEY
ftr-374	1665	6	315,000	MONEY
ftr-374	1665	7	315,000	MONEY
ftr-374	1665	8	335,000	MONEY
ftr-374	1665	9	10,000	MONEY
ftr-374	1667	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1668	1	2009	DATE
ftr-374	1668	2	693	CARDINAL
ftr-374	1668	3	section 704(c)(1)(c)(ii	LAW
ftr-374	1668	4	section 704(c)(1)(c)(ii	LAW
ftr-374	1669	1	25	CARDINAL
ftr-374	1669	2	24	CARDINAL
ftr-374	1669	3	105,000	MONEY
ftr-374	1669	4	105,000	MONEY
ftr-374	1670	1	30,000	MONEY
ftr-374	1671	1	section 731(a)(2	LAW
ftr-374	1672	1	$120,000 $	MONEY
ftr-374	1672	2	90,000	MONEY
ftr-374	1672	3	$ 90,000 $ 90,000	MONEY
ftr-374	1672	4	105,000	MONEY
ftr-374	1672	5	195,000	MONEY
ftr-374	1672	6	section 704(c)(1)(c)(ii	LAW
ftr-374	1672	7	90,000	MONEY
ftr-374	1673	1	zero	CARDINAL
ftr-374	1673	2	30,000	MONEY
ftr-374	1676	1	section 1.704-1(b)(2)(iv)(g	LAW
ftr-374	1676	2	15,000	MONEY
ftr-374	1676	3	7,500	MONEY
ftr-374	1677	1	$120,000 $120,000 l $105,000 $	MONEY
ftr-374	1677	2	112,500	MONEY
ftr-374	1677	3	$ 90,000 $ 90,000	MONEY
ftr-374	1677	4	112,500	MONEY
ftr-374	1677	5	210,000	MONEY
ftr-374	1678	1	204	CARDINAL
ftr-374	1679	1	270	CARDINAL
ftr-374	1682	1	1.704-1(b)(2)(iv)(g)(1	CARDINAL
ftr-374	1683	1	30,000	MONEY
ftr-374	1683	2	90,000	MONEY
ftr-374	1683	3	120,000	MONEY
ftr-374	1683	4	105,000	MONEY
ftr-374	1684	1	105,000	MONEY
ftr-374	1685	1	694	CARDINAL
ftr-374	1685	2	florida	GPE
ftr-374	1687	1	15,000	MONEY
ftr-374	1687	2	15,000	MONEY
ftr-374	1688	1	30,000	MONEY
ftr-374	1689	1	$120,000 $	MONEY
ftr-374	1689	2	105,000	MONEY
ftr-374	1689	3	90,000	MONEY
ftr-374	1689	4	$ 90,000 $ 90,000	MONEY
ftr-374	1689	5	105,000	MONEY
ftr-374	1689	6	195,000	MONEY
ftr-374	1689	7	120,000	MONEY
ftr-374	1689	8	15,000	MONEY
ftr-374	1689	9	1.704-1(b)(2)(iv)(g	CARDINAL
ftr-374	1690	1	$120,000 $120,000 l $105,000 $105,000	MONEY
ftr-374	1690	2	$ 90,000 $ 90,000	MONEY
ftr-374	1690	3	105,000	MONEY
ftr-374	1690	4	210,000	MONEY
ftr-374	1690	5	754	CARDINAL
ftr-374	1690	6	section 734(b	LAW
ftr-374	1690	7	90,000	MONEY
ftr-374	1690	8	section 704(c)(1)(c)(ii	LAW
ftr-374	1690	9	105,000	MONEY
ftr-374	1691	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1691	2	section 704(c)(1)(a	LAW
ftr-374	1691	3	c)(i	ORG
ftr-374	1691	4	section 271	LAW
ftr-374	1693	1	andrews	PERSON
ftr-374	1693	2	supra	PERSON
ftr-374	1693	3	150	CARDINAL
ftr-374	1693	4	23	CARDINAL
ftr-374	1693	5	noël b. cunningham	PERSON
ftr-374	1693	6	47	CARDINAL
ftr-374	1693	7	77	DATE
ftr-374	1693	8	81	DATE
ftr-374	1693	9	1991	DATE
ftr-374	1694	1	andrews	PERSON
ftr-374	1694	2	734(b	ORDINAL
ftr-374	1695	1	82	CARDINAL
ftr-374	1695	2	351	CARDINAL
ftr-374	1696	1	272	CARDINAL
ftr-374	1696	2	supra	PERSON
ftr-374	1696	3	203	CARDINAL
ftr-374	1697	1	2009	DATE
ftr-374	1697	2	695	CARDINAL
ftr-374	1698	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1699	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1699	2	section 734(b)(2	LAW
ftr-374	1700	1	vii	PERSON
ftr-374	1705	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1706	1	section 704(c)(1)(c)(ii	LAW
ftr-374	1706	2	734(b	CARDINAL
ftr-374	1708	1	696	CARDINAL
ftr-374	1708	2	florida	GPE
ftr-374	1709	1	9:6	CARDINAL