id	sid	eid	entity	type
ftr-385	1	1	329	CARDINAL
ftr-385	1	2	florida	GPE
ftr-385	1	3	8	CARDINAL
ftr-385	1	4	2007	DATE
ftr-385	1	5	3	CARDINAL
ftr-385	1	6	karen c. burke i. introduction	PERSON
ftr-385	2	1	330 ii	QUANTITY
ftr-385	6	1	332 iii	QUANTITY
ftr-385	8	1	336	CARDINAL
ftr-385	10	1	341	CARDINAL
ftr-385	12	1	346 a.	PERSON
ftr-385	13	1	347	CARDINAL
ftr-385	14	1	350	CARDINAL
ftr-385	15	1	356 vi	QUANTITY
ftr-385	16	1	§§ 751(a	ORG
ftr-385	18	1	359	CARDINAL
ftr-385	19	1	363 330	CARDINAL
ftr-385	19	2	florida	GPE
ftr-385	19	3	university of san diego school of law	ORG
ftr-385	20	1	william d. andrews	PERSON
ftr-385	22	1	2006-14	DATE
ftr-385	23	1	aba	PERSON
ftr-385	24	1	1	CARDINAL
ftr-385	24	2	2006-14, 2006-8	DATE
ftr-385	25	1	498	CARDINAL
ftr-385	27	1	2	CARDINAL
ftr-385	27	2	william d. andrews	PERSON
ftr-385	27	3	2006-14 (nov. 28, 2006	DATE
ftr-385	27	4	bna daily	ORG
ftr-385	27	5	230	CARDINAL
ftr-385	27	6	g-10	ORG
ftr-385	27	7	nov. 30, 2006	DATE
ftr-385	28	1	andrews	PERSON
ftr-385	28	2	nysba tax section	ORG
ftr-385	28	3	2006-14	DATE
ftr-385	28	4	nov. 28, 2006	DATE
ftr-385	29	1	2006	DATE
ftr-385	29	2	230	CARDINAL
ftr-385	29	3	3	CARDINAL
ftr-385	29	4	1954	DATE
ftr-385	31	1	4.	CARDINAL
ftr-385	32	1	1.751-1(b	CARDINAL
ftr-385	34	1	martin j. mcmahon	PERSON
ftr-385	34	2	jr.	PERSON
ftr-385	34	3	52	CARDINAL
ftr-385	35	1	35	CARDINAL
ftr-385	35	2	1998	DATE
ftr-385	36	1	5	CARDINAL
ftr-385	36	2	william d. andrews	PERSON
ftr-385	36	3	47	CARDINAL
ftr-385	36	4	3	CARDINAL
ftr-385	36	5	46	DATE
ftr-385	36	6	1991	DATE
ftr-385	37	1	karen c. burke* i. introduction notice	PERSON
ftr-385	37	2	2006-14	DATE
ftr-385	38	1	comments1	PERSON
ftr-385	39	1	1954	DATE
ftr-385	40	1	1956	DATE
ftr-385	41	1	2007	DATE
ftr-385	41	2	331 6	DATE
ftr-385	42	1	732	CARDINAL
ftr-385	42	2	735	CARDINAL
ftr-385	42	3	734(b	DATE
ftr-385	42	4	751(a)-(b	ORG
ftr-385	42	5	755	CARDINAL
ftr-385	43	1	7	CARDINAL
ftr-385	43	2	aba	PERSON
ftr-385	43	3	stanley s. surrey	PERSON
ftr-385	43	4	william c. warren	PERSON
ftr-385	43	5	the american law institute: partnerships	ORG
ftr-385	43	6	66	CARDINAL
ftr-385	44	1	l. rev.	PERSON
ftr-385	44	2	1161	DATE
ftr-385	44	3	1953	DATE
ftr-385	44	4	j. paul jackson et al	PERSON
ftr-385	44	5	american law institute	ORG
ftr-385	44	6	9	CARDINAL
ftr-385	45	1	109	CARDINAL
ftr-385	45	2	1954	DATE
ftr-385	46	1	8	CARDINAL
ftr-385	46	2	andrews	PERSON
ftr-385	46	3	supra	PERSON
ftr-385	46	4	5	CARDINAL
ftr-385	47	1	howard e. abrams	PERSON
ftr-385	47	2	57	CARDINAL
ftr-385	48	1	343	CARDINAL
ftr-385	48	2	2004	DATE
ftr-385	49	1	karen c. burke	PERSON
ftr-385	49	2	58	CARDINAL
ftr-385	50	1	639	CARDINAL
ftr-385	50	2	2005	DATE
ftr-385	51	1	9	CARDINAL
ftr-385	52	1	1954	DATE
ftr-385	53	1	mark p. gergen	PERSON
ftr-385	53	2	subchapter k	PERSON
ftr-385	53	3	h. johnson	PERSON
ftr-385	53	4	207	CARDINAL
ftr-385	53	5	214	CARDINAL
ftr-385	53	6	steven a. bank &	ORG
ftr-385	53	7	kirk j. stark eds.	PERSON
ftr-385	53	8	2005	DATE
ftr-385	54	1	10	CARDINAL
ftr-385	57	1	1.704-1(b)(4)(i	CARDINAL
ftr-385	57	2	1.704-3(a)(2	CARDINAL
ftr-385	57	3	1.704-3(a)(6	DATE
ftr-385	58	1	11	CARDINAL
ftr-385	59	1	33	CARDINAL
ftr-385	60	1	only one	CARDINAL
ftr-385	61	1	partnership6	GPE
ftr-385	61	2	734(b	CARDINAL
ftr-385	61	3	the american bar association	ORG
ftr-385	61	4	american law institute	ORG
ftr-385	61	5	ali	PERSON
ftr-385	61	6	1954	DATE
ftr-385	61	7	subchapter k.	PERSON
ftr-385	63	1	mainly8	GPE
ftr-385	63	2	congress	ORG
ftr-385	63	3	1954	DATE
ftr-385	66	1	734(b	CARDINAL
ftr-385	66	2	1954	DATE
ftr-385	66	3	andrews	PERSON
ftr-385	68	1	iv11	PRODUCT
ftr-385	68	2	332	CARDINAL
ftr-385	68	3	florida	GPE
ftr-385	69	1	12	CARDINAL
ftr-385	70	1	andrews	PERSON
ftr-385	70	2	supra	PERSON
ftr-385	70	3	5	CARDINAL
ftr-385	70	4	46	DATE
ftr-385	71	1	13	CARDINAL
ftr-385	72	1	2006-14	DATE
ftr-385	72	2	1	CARDINAL
ftr-385	72	3	14	CARDINAL
ftr-385	76	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-385	77	1	1.704-1(b)(2)(iv)(e)(1	CARDINAL
ftr-385	78	1	15	CARDINAL
ftr-385	80	1	16	CARDINAL
ftr-385	81	1	2006-14	DATE
ftr-385	81	2	1	CARDINAL
ftr-385	81	3	1	CARDINAL
ftr-385	84	1	vi	PERSON
ftr-385	85	1	function.12 ii	PERSON
ftr-385	91	1	current15	ORG
ftr-385	92	1	1	CARDINAL
ftr-385	92	2	abc	ORG
ftr-385	92	3	210	MONEY
ftr-385	92	4	which16	GPE
ftr-385	92	5	300	MONEY
ftr-385	93	1	120	MONEY
ftr-385	94	1	zero	CARDINAL
ftr-385	94	2	90	MONEY
ftr-385	94	3	150	MONEY
ftr-385	94	4	90	MONEY
ftr-385	94	5	2007	DATE
ftr-385	94	6	333 17	DATE
ftr-385	94	7	one	CARDINAL
ftr-385	94	8	30/$270	MONEY
ftr-385	94	9	eight-ninths	CARDINAL
ftr-385	94	10	240/270	MONEY
ftr-385	95	1	$6.67 $	MONEY
ftr-385	95	2	6.67	MONEY
ftr-385	95	3	0	CARDINAL
ftr-385	95	4	30 30 land 23.33 30	DATE
ftr-385	95	5	$30 $60 $ 90	MONEY
ftr-385	95	6	30	MONEY
ftr-385	95	7	30	MONEY
ftr-385	96	1	18	CARDINAL
ftr-385	97	1	monte a. jackel & avery i. stok	ORG
ftr-385	97	2	1557	CARDINAL
ftr-385	97	3	1577	CARDINAL
ftr-385	97	4	mar. 10, 2003	DATE
ftr-385	98	1	karen c. burke	PERSON
ftr-385	98	2	3	CARDINAL
ftr-385	98	3	fla	GPE
ftr-385	99	1	677	CARDINAL
ftr-385	99	2	701	CARDINAL
ftr-385	99	3	1998	DATE
ftr-385	100	1	19	CARDINAL
ftr-385	100	2	jackel & stok	ORG
ftr-385	100	3	18	CARDINAL
ftr-385	100	4	1581	DATE
ftr-385	100	5	burke	ORG
ftr-385	100	6	supra	PERSON
ftr-385	100	7	18	CARDINAL
ftr-385	100	8	703-04	CARDINAL
ftr-385	100	9	20	CARDINAL
ftr-385	101	1	2006-14	DATE
ftr-385	101	2	1	CARDINAL
ftr-385	101	3	one third to	CARDINAL
ftr-385	101	4	fifth	ORDINAL
ftr-385	103	1	abc	ORG
ftr-385	103	2	$ 60 $ 60	MONEY
ftr-385	103	3	$120 $180	MONEY
ftr-385	104	1	90	CARDINAL
ftr-385	104	2	120 180	CARDINAL
ftr-385	104	3	30 90	CARDINAL
ftr-385	104	4	$270 $450	MONEY
ftr-385	104	5	$270 $	MONEY
ftr-385	104	6	450	MONEY
ftr-385	106	1	zero	CARDINAL
ftr-385	109	1	section 751	LAW
ftr-385	110	1	2006-14	DATE
ftr-385	110	2	334	CARDINAL
ftr-385	110	3	florida	GPE
ftr-385	111	1	21	CARDINAL
ftr-385	114	1	1.751-1(c)(5	CARDINAL
ftr-385	115	1	22	CARDINAL
ftr-385	118	1	23	CARDINAL
ftr-385	119	1	s.	PERSON
ftr-385	120	1	1622	CARDINAL
ftr-385	120	2	83d	CARDINAL
ftr-385	120	3	2d	CARDINAL
ftr-385	121	1	99	CARDINAL
ftr-385	121	2	1954	DATE
ftr-385	122	1	24	CARDINAL
ftr-385	123	1	andrews	PERSON
ftr-385	123	2	supra	PERSON
ftr-385	123	3	5	CARDINAL
ftr-385	123	4	45	CARDINAL
ftr-385	123	5	25	CARDINAL
ftr-385	124	1	2006-14	DATE
ftr-385	124	2	1	CARDINAL
ftr-385	126	1	s.	PERSON
ftr-385	126	2	1622	CARDINAL
ftr-385	126	3	83d	CARDINAL
ftr-385	126	4	2d	CARDINAL
ftr-385	127	1	98-99	CARDINAL
ftr-385	127	2	1954	DATE
ftr-385	129	1	1	CARDINAL
ftr-385	129	2	zero	CARDINAL
ftr-385	129	3	2	CARDINAL
ftr-385	130	1	10	MONEY
ftr-385	130	2	15	MONEY
ftr-385	131	1	two	CARDINAL
ftr-385	131	2	zero	CARDINAL
ftr-385	131	3	5	MONEY
ftr-385	131	4	10	MONEY
ftr-385	131	5	10	MONEY
ftr-385	133	1	is22	PRODUCT
ftr-385	134	1	23	CARDINAL
ftr-385	135	1	one	CARDINAL
ftr-385	136	1	since24	GPE
ftr-385	140	1	2007	DATE
ftr-385	140	2	335 26	DATE
ftr-385	141	1	andrews	PERSON
ftr-385	141	2	2	CARDINAL
ftr-385	141	3	27	CARDINAL
ftr-385	142	1	nysba report	ORG
ftr-385	142	2	2	CARDINAL
ftr-385	142	3	49	DATE
ftr-385	142	4	daryll k. jones	PERSON
ftr-385	142	5	111	CARDINAL
ftr-385	142	6	99	CARDINAL
ftr-385	142	7	104	CARDINAL
ftr-385	142	8	3, 2006	DATE
ftr-385	143	1	28	CARDINAL
ftr-385	144	1	andrews	PERSON
ftr-385	144	2	supra	PERSON
ftr-385	144	3	5	CARDINAL
ftr-385	144	4	46	DATE
ftr-385	144	5	29	CARDINAL
ftr-385	145	1	§§	ORG
ftr-385	146	1	nysba report	ORG
ftr-385	146	2	2	CARDINAL
ftr-385	146	3	40-43	CARDINAL
ftr-385	147	1	30	CARDINAL
ftr-385	151	1	realize27	ORG
ftr-385	153	1	2006-14	DATE
ftr-385	155	1	the28	ORG
ftr-385	159	1	755	CARDINAL
ftr-385	162	1	336	CARDINAL
ftr-385	162	2	florida	GPE
ftr-385	163	1	31	CARDINAL
ftr-385	164	1	732	PRODUCT
ftr-385	165	1	32	CARDINAL
ftr-385	167	1	1.751-1(b)(3)(ii)-(iii	CARDINAL
ftr-385	169	1	33	CARDINAL
ftr-385	170	1	surrey & warren	ORG
ftr-385	170	2	7	CARDINAL
ftr-385	170	3	1174	DATE
ftr-385	171	1	american law institute	ORG
ftr-385	171	2	february 1954	DATE
ftr-385	171	3	86	CARDINAL
ftr-385	171	4	353	CARDINAL
ftr-385	171	5	1954	DATE
ftr-385	172	1	1954	DATE
ftr-385	172	2	ali draft	PERSON
ftr-385	172	3	116-19	DATE
ftr-385	172	4	408	CARDINAL
ftr-385	172	5	101-04	CARDINAL
ftr-385	172	6	392	CARDINAL
ftr-385	172	7	x757	PERSON
ftr-385	173	1	34	CARDINAL
ftr-385	174	1	ali	PERSON
ftr-385	174	2	one	CARDINAL
ftr-385	175	1	1954	DATE
ftr-385	175	2	ali draft	PERSON
ftr-385	175	3	supra	PERSON
ftr-385	175	4	33	CARDINAL
ftr-385	175	5	97	CARDINAL
ftr-385	178	1	1.761-1(d	CARDINAL
ftr-385	181	1	754	CARDINAL
ftr-385	182	1	734(b	CARDINAL
ftr-385	182	2	1954	DATE
ftr-385	183	1	1954	DATE
ftr-385	183	2	section 734(b	LAW
ftr-385	184	1	distribution33	ORG
ftr-385	185	1	for34 example	ORG
ftr-385	185	2	one third to	CARDINAL
ftr-385	185	3	fifth	ORDINAL
ftr-385	185	4	one half	CARDINAL
ftr-385	187	1	2007	DATE
ftr-385	187	2	337 35	CARDINAL
ftr-385	188	1	andrews	PERSON
ftr-385	188	2	supra	PERSON
ftr-385	188	3	5	CARDINAL
ftr-385	188	4	18	DATE
ftr-385	188	5	one	CARDINAL
ftr-385	188	6	two	CARDINAL
ftr-385	191	1	36	CARDINAL
ftr-385	193	1	2004	DATE
ftr-385	193	2	754	CARDINAL
ftr-385	194	1	american	NORP
ftr-385	194	2	2004	DATE
ftr-385	196	1	108	CARDINAL
ftr-385	196	2	118	CARDINAL
ftr-385	197	1	1418	CARDINAL
ftr-385	197	2	1589	DATE
ftr-385	197	3	1591	CARDINAL
ftr-385	198	1	734	CARDINAL
ftr-385	198	2	743	CARDINAL
ftr-385	199	1	755	CARDINAL
ftr-385	201	1	1.755-1(c	CARDINAL
ftr-385	202	1	37	CARDINAL
ftr-385	204	1	surrey & warren	ORG
ftr-385	204	2	7	CARDINAL
ftr-385	204	3	1172	CARDINAL
ftr-385	205	1	38	CARDINAL
ftr-385	206	1	1172-75	DATE
ftr-385	208	1	734(b	CARDINAL
ftr-385	208	2	section 743(b	LAW
ftr-385	211	1	36	CARDINAL
ftr-385	211	2	ali	PERSON
ftr-385	211	3	1954	DATE
ftr-385	211	4	section 734(b	LAW
ftr-385	212	1	ali	PERSON
ftr-385	217	1	1954	DATE
ftr-385	217	2	senate	ORG
ftr-385	217	3	ali	PERSON
ftr-385	217	4	338	CARDINAL
ftr-385	217	5	florida	GPE
ftr-385	217	6	39	CARDINAL
ftr-385	218	1	senate	ORG
ftr-385	218	2	march 1954	DATE
ftr-385	218	3	aba	PERSON
ftr-385	218	4	ali	PERSON
ftr-385	219	1	united states	ORG
ftr-385	219	2	senate	ORG
ftr-385	219	3	8300	TIME
ftr-385	219	4	83d	CARDINAL
ftr-385	220	1	2d	DATE
ftr-385	221	1	476	CARDINAL
ftr-385	222	1	aba	PERSON
ftr-385	223	1	476	CARDINAL
ftr-385	224	1	40	CARDINAL
ftr-385	225	1	one	CARDINAL
ftr-385	225	2	ali	PERSON
ftr-385	225	3	734(b	ORDINAL
ftr-385	226	1	s.	PERSON
ftr-385	226	2	1622	CARDINAL
ftr-385	226	3	83d	CARDINAL
ftr-385	226	4	2d	CARDINAL
ftr-385	227	1	39394	DATE
ftr-385	227	2	1954	DATE
ftr-385	228	1	41	CARDINAL
ftr-385	229	1	94-96	CARDINAL
ftr-385	230	1	42	CARDINAL
ftr-385	233	1	95-96	CARDINAL
ftr-385	234	1	43	CARDINAL
ftr-385	235	1	andrews	PERSON
ftr-385	235	2	supra	PERSON
ftr-385	235	3	5	CARDINAL
ftr-385	235	4	8. 44	DATE
ftr-385	236	1	12-13	DATE
ftr-385	239	1	1.743-1(d	CARDINAL
ftr-385	241	1	section 734(b	LAW
ftr-385	242	1	gain-40	DATE
ftr-385	242	2	section 734(b	LAW
ftr-385	243	1	section 734(b	LAW
ftr-385	245	1	section42 734(b	ORG
ftr-385	245	2	section 732(b	LAW
ftr-385	246	1	1992	DATE
ftr-385	246	2	andrews	PERSON
ftr-385	246	3	ali	PERSON
ftr-385	246	4	1954	DATE
ftr-385	247	1	andrews	PERSON
ftr-385	248	1	section 734(b	LAW
ftr-385	248	2	wrong43	GPE
ftr-385	249	1	andrews	PERSON
ftr-385	249	2	734(b)44 2007	DATE
ftr-385	249	3	339	CARDINAL
ftr-385	251	1	andrews	PERSON
ftr-385	251	2	supra	PERSON
ftr-385	251	3	5	CARDINAL
ftr-385	251	4	13	CARDINAL
ftr-385	252	1	45	CARDINAL
ftr-385	253	1	andrews	PERSON
ftr-385	253	2	supra	PERSON
ftr-385	253	3	5	CARDINAL
ftr-385	253	4	65	CARDINAL
ftr-385	254	1	1250	CARDINAL
ftr-385	255	1	47	CARDINAL
ftr-385	256	1	53-54	CARDINAL
ftr-385	257	1	48	DATE
ftr-385	259	1	andrews	PERSON
ftr-385	259	2	supra	PERSON
ftr-385	259	3	5	CARDINAL
ftr-385	259	4	55	DATE
ftr-385	260	1	49	DATE
ftr-385	261	1	37	DATE
ftr-385	261	2	39	DATE
ftr-385	262	1	50	CARDINAL
ftr-385	263	1	46	CARDINAL
ftr-385	264	1	51	CARDINAL
ftr-385	265	1	46	DATE
ftr-385	269	1	senate	ORG
ftr-385	270	1	inside45	GPE
ftr-385	271	1	andrews	PERSON
ftr-385	272	1	section 755	LAW
ftr-385	272	2	ali	PERSON
ftr-385	272	3	1954	DATE
ftr-385	272	4	andrews	PERSON
ftr-385	274	1	andrews49	ORG
ftr-385	275	1	often50	PRODUCT
ftr-385	276	1	340	CARDINAL
ftr-385	276	2	florida	GPE
ftr-385	277	1	52	CARDINAL
ftr-385	280	1	63	DATE
ftr-385	280	2	reg	CARDINAL
ftr-385	281	1	1.704-3(d	CARDINAL
ftr-385	282	1	54	CARDINAL
ftr-385	283	1	andrews	PERSON
ftr-385	283	2	supra	PERSON
ftr-385	283	3	5	CARDINAL
ftr-385	283	4	65	DATE
ftr-385	284	1	55	CARDINAL
ftr-385	285	1	734	CARDINAL
ftr-385	286	1	56	CARDINAL
ftr-385	287	1	75	DATE
ftr-385	289	1	57	CARDINAL
ftr-385	289	2	46	CARDINAL
ftr-385	291	1	subchapter k	PERSON
ftr-385	292	1	andrews	PERSON
ftr-385	294	1	appreciated53	ORG
ftr-385	296	1	195455	DATE
ftr-385	296	2	ali	PERSON
ftr-385	296	3	andrews	PERSON
ftr-385	297	1	one	CARDINAL
ftr-385	298	1	two	CARDINAL
ftr-385	298	2	be57	ORG
ftr-385	299	1	one	CARDINAL
ftr-385	299	2	andrews	PERSON
ftr-385	299	3	2007	DATE
ftr-385	299	4	341 58	DATE
ftr-385	300	1	47	DATE
ftr-385	301	1	59	CARDINAL
ftr-385	304	1	1.755-1(c)(4	CARDINAL
ftr-385	304	2	734(b	ORDINAL
ftr-385	305	1	60	CARDINAL
ftr-385	306	1	andrews	PERSON
ftr-385	306	2	supra	PERSON
ftr-385	306	3	5	CARDINAL
ftr-385	306	4	53	DATE
ftr-385	306	5	37	DATE
ftr-385	306	6	39	DATE
ftr-385	308	1	shortfalls58	PERSON
ftr-385	309	1	59	CARDINAL
ftr-385	309	2	andrews	PERSON
ftr-385	310	1	implicit60	PERSON
ftr-385	311	1	2006-14	DATE
ftr-385	311	2	754	CARDINAL
ftr-385	320	1	2006-14	DATE
ftr-385	320	2	two	CARDINAL
ftr-385	322	1	342	CARDINAL
ftr-385	322	2	florida	GPE
ftr-385	322	3	61	CARDINAL
ftr-385	323	1	2006-14	DATE
ftr-385	323	2	1	CARDINAL
ftr-385	323	3	3	CARDINAL
ftr-385	323	4	62	CARDINAL
ftr-385	324	1	bc	ORG
ftr-385	324	2	$50 $50	MONEY
ftr-385	324	3	$25 $	MONEY
ftr-385	324	4	100	MONEY
ftr-385	324	5	0 150	CARDINAL
ftr-385	324	6	25 100	CARDINAL
ftr-385	324	7	$50 $200	MONEY
ftr-385	324	8	$50 $200	MONEY
ftr-385	326	1	1.751-1(b)(1)(iii	CARDINAL
ftr-385	326	2	§	ORG
ftr-385	326	3	jackel & stok	ORG
ftr-385	326	4	18	CARDINAL
ftr-385	326	5	1579	DATE
ftr-385	326	6	1579	DATE
ftr-385	327	1	2	CARDINAL
ftr-385	327	2	abc	ORG
ftr-385	327	3	one	CARDINAL
ftr-385	327	4	one	CARDINAL
ftr-385	327	5	zero	CARDINAL
ftr-385	327	6	150	MONEY
ftr-385	328	1	zero	CARDINAL
ftr-385	328	2	50	MONEY
ftr-385	328	3	754	CARDINAL
ftr-385	329	1	abc	ORG
ftr-385	329	2	two thirds	CARDINAL
ftr-385	329	3	100	MONEY
ftr-385	330	1	100	MONEY
ftr-385	331	1	abc	ORG
ftr-385	331	2	0 $150	MONEY
ftr-385	331	3	100	MONEY
ftr-385	331	4	0 150	CARDINAL
ftr-385	331	5	0 100	CARDINAL
ftr-385	331	6	300	MONEY
ftr-385	331	7	0 100	CARDINAL
ftr-385	331	8	300	MONEY
ftr-385	331	9	$100 to $50	MONEY
ftr-385	331	10	50	MONEY
ftr-385	331	11	zero	CARDINAL
ftr-385	332	1	50	MONEY
ftr-385	332	2	50	MONEY
ftr-385	333	1	zero	CARDINAL
ftr-385	333	2	50	MONEY
ftr-385	334	1	50	MONEY
ftr-385	334	2	50	MONEY
ftr-385	335	1	50	MONEY
ftr-385	336	1	734(b) 2007	DATE
ftr-385	336	2	343 64	DATE
ftr-385	337	1	bc	ORG
ftr-385	337	2	0 $ 50	MONEY
ftr-385	337	3	$25 $	MONEY
ftr-385	337	4	100	MONEY
ftr-385	337	5	50 150	CARDINAL
ftr-385	337	6	25 100	CARDINAL
ftr-385	337	7	$50 $200	MONEY
ftr-385	337	8	$50 $	MONEY
ftr-385	338	1	50	MONEY
ftr-385	338	2	$100 to $150	MONEY
ftr-385	338	3	150	MONEY
ftr-385	338	4	zero	CARDINAL
ftr-385	338	5	50	MONEY
ftr-385	341	1	50	MONEY
ftr-385	342	1	andrews	PERSON
ftr-385	343	1	50	MONEY
ftr-385	344	1	50	MONEY
ftr-385	347	1	2006-14	DATE
ftr-385	347	2	50	MONEY
ftr-385	348	1	50	MONEY
ftr-385	349	1	50	MONEY
ftr-385	350	1	50	MONEY
ftr-385	350	2	zero	CARDINAL
ftr-385	351	1	100	MONEY
ftr-385	351	2	50	MONEY
ftr-385	352	1	50	MONEY
ftr-385	352	2	50	MONEY
ftr-385	354	1	2	CARDINAL
ftr-385	354	2	344	CARDINAL
ftr-385	354	3	florida	GPE
ftr-385	355	1	66	CARDINAL
ftr-385	356	1	bc	ORG
ftr-385	356	2	0 $ 50	MONEY
ftr-385	356	3	$75 $150	MONEY
ftr-385	356	4	#1 50 150	MONEY
ftr-385	356	5	75 150	CARDINAL
ftr-385	356	6	#2	MONEY
ftr-385	356	7	$150 $300	MONEY
ftr-385	356	8	$150 $300	MONEY
ftr-385	357	1	50	MONEY
ftr-385	357	2	50	MONEY
ftr-385	358	1	68	CARDINAL
ftr-385	359	1	2006-14	DATE
ftr-385	359	2	1	CARDINAL
ftr-385	359	3	2	CARDINAL
ftr-385	359	4	69	CARDINAL
ftr-385	360	1	bc	ORG
ftr-385	360	2	$50 $150	MONEY
ftr-385	360	3	0 $100	MONEY
ftr-385	360	4	0 50	CARDINAL
ftr-385	360	5	0 100	CARDINAL
ftr-385	360	6	$50 $200	MONEY
ftr-385	360	7	200	MONEY
ftr-385	360	8	150	MONEY
ftr-385	360	9	150	MONEY
ftr-385	360	10	50	MONEY
ftr-385	360	11	one third	CARDINAL
ftr-385	361	1	two thirds	CARDINAL
ftr-385	361	2	zero	CARDINAL
ftr-385	361	3	100	MONEY
ftr-385	361	4	one third	CARDINAL
ftr-385	361	5	50	MONEY
ftr-385	363	1	50	MONEY
ftr-385	363	2	50	MONEY
ftr-385	363	3	zero	CARDINAL
ftr-385	364	1	zero	CARDINAL
ftr-385	364	2	50	MONEY
ftr-385	364	3	50	MONEY
ftr-385	365	1	50	MONEY
ftr-385	365	2	zero	CARDINAL
ftr-385	365	3	3	CARDINAL
ftr-385	365	4	2	CARDINAL
ftr-385	365	5	two thirds	CARDINAL
ftr-385	365	6	100	MONEY
ftr-385	366	1	zero	CARDINAL
ftr-385	366	2	50	MONEY
ftr-385	366	3	zero	CARDINAL
ftr-385	366	4	50	MONEY
ftr-385	366	5	50	MONEY
ftr-385	367	1	section 732(b	LAW
ftr-385	367	2	50	MONEY
ftr-385	368	1	zero.69	ORG
ftr-385	368	2	2006-14	DATE
ftr-385	368	3	50	MONEY
ftr-385	368	4	2007	DATE
ftr-385	368	5	345 70	CARDINAL
ftr-385	369	1	50	MONEY
ftr-385	370	1	71	CARDINAL
ftr-385	371	1	bc	ORG
ftr-385	371	2	$50 $150	MONEY
ftr-385	371	3	$25 $	MONEY
ftr-385	371	4	100	MONEY
ftr-385	371	5	0 50	CARDINAL
ftr-385	371	6	25 100	CARDINAL
ftr-385	371	7	$50 $200	MONEY
ftr-385	371	8	$50 $	MONEY
ftr-385	372	1	50	MONEY
ftr-385	375	1	3	CARDINAL
ftr-385	375	2	50	MONEY
ftr-385	376	1	zero to $50	MONEY
ftr-385	377	1	50	MONEY
ftr-385	378	1	50	MONEY
ftr-385	379	1	zero	CARDINAL
ftr-385	379	2	50	MONEY
ftr-385	380	1	basis.71	NORP
ftr-385	380	2	2	CARDINAL
ftr-385	380	3	3	CARDINAL
ftr-385	381	1	2	CARDINAL
ftr-385	382	1	3	CARDINAL
ftr-385	385	1	3	CARDINAL
ftr-385	386	1	2	CARDINAL
ftr-385	386	2	3	CARDINAL
ftr-385	386	3	346	CARDINAL
ftr-385	386	4	florida	GPE
ftr-385	386	5	73	CARDINAL
ftr-385	387	1	ali	PERSON
ftr-385	389	1	gergen	PERSON
ftr-385	389	2	supra	PERSON
ftr-385	389	3	9	CARDINAL
ftr-385	389	4	224	CARDINAL
ftr-385	389	5	ali	PERSON
ftr-385	390	1	74	CARDINAL
ftr-385	391	1	s.	PERSON
ftr-385	391	2	1622	CARDINAL
ftr-385	391	3	83d	CARDINAL
ftr-385	391	4	2d	CARDINAL
ftr-385	392	1	401-02	CARDINAL
ftr-385	392	2	1954	DATE
ftr-385	393	1	75	CARDINAL
ftr-385	394	1	paul little	PERSON
ftr-385	394	2	1954	DATE
ftr-385	394	3	1 & 2	DATE
ftr-385	394	4	10	CARDINAL
ftr-385	394	5	161	CARDINAL
ftr-385	394	6	1955	DATE
ftr-385	396	1	189	CARDINAL
ftr-385	401	1	1954	DATE
ftr-385	402	1	congress	ORG
ftr-385	402	2	it73	PRODUCT
ftr-385	402	3	one	CARDINAL
ftr-385	403	1	was74	ORG
ftr-385	404	1	99% to 1%	PERCENT
ftr-385	408	1	2007	DATE
ftr-385	408	2	347 76	DATE
ftr-385	411	1	andrews	PERSON
ftr-385	411	2	2	CARDINAL
ftr-385	415	1	would76	ORG
ftr-385	417	1	section 751(b).77 a.	LAW
ftr-385	418	1	4	CARDINAL
ftr-385	418	2	one	CARDINAL
ftr-385	421	1	4	CARDINAL
ftr-385	421	2	two thirds	CARDINAL
ftr-385	421	3	abc	ORG
ftr-385	421	4	20	MONEY
ftr-385	421	5	80	MONEY
ftr-385	421	6	abc	ORG
ftr-385	421	7	$ 60 $ 60	MONEY
ftr-385	421	8	$ 90 $160	MONEY
ftr-385	421	9	180 300	CARDINAL
ftr-385	421	10	90 160	CARDINAL
ftr-385	421	11	30	CARDINAL
ftr-385	421	12	90 160	CARDINAL
ftr-385	421	13	$270 $480	MONEY
ftr-385	421	14	$270 $480	MONEY
ftr-385	421	15	348	CARDINAL
ftr-385	421	16	florida	GPE
ftr-385	422	1	78	CARDINAL
ftr-385	425	1	1.704-1(b)(3	CARDINAL
ftr-385	427	1	one third	CARDINAL
ftr-385	427	2	40	MONEY
ftr-385	427	3	one third	CARDINAL
ftr-385	427	4	30	MONEY
ftr-385	428	1	60	MONEY
ftr-385	428	2	30	MONEY
ftr-385	429	1	30	MONEY
ftr-385	429	2	$20 to $50	MONEY
ftr-385	429	3	30	MONEY
ftr-385	429	4	80	MONEY
ftr-385	429	5	50	MONEY
ftr-385	431	1	$ 60 $ 60	MONEY
ftr-385	431	2	$105 $160	MONEY
ftr-385	431	3	180 300	CARDINAL
ftr-385	431	4	105 160	CARDINAL
ftr-385	431	5	10 40	CARDINAL
ftr-385	431	6	40 80	DATE
ftr-385	431	7	$250 $	MONEY
ftr-385	431	8	400	MONEY
ftr-385	431	9	$250 $	MONEY
ftr-385	431	10	400	MONEY
ftr-385	431	11	80	MONEY
ftr-385	431	12	40	MONEY
ftr-385	431	13	40	MONEY
ftr-385	432	1	zero	CARDINAL
ftr-385	433	1	320	MONEY
ftr-385	433	2	210	MONEY
ftr-385	433	3	30	MONEY
ftr-385	433	4	80	MONEY
ftr-385	434	1	4	CARDINAL
ftr-385	435	1	30	MONEY
ftr-385	435	2	30	MONEY
ftr-385	441	1	be78 2007	ORG
ftr-385	441	2	349 79	CARDINAL
ftr-385	442	1	abc	ORG
ftr-385	442	2	$ 60 $ 60	MONEY
ftr-385	442	3	$ 90 $160	MONEY
ftr-385	442	4	#1 180 300	MONEY
ftr-385	442	5	90 160	CARDINAL
ftr-385	442	6	2	MONEY
ftr-385	442	7	90 160	CARDINAL
ftr-385	442	8	$270 $480	MONEY
ftr-385	442	9	$270 $	MONEY
ftr-385	444	1	81	CARDINAL
ftr-385	445	1	abc	ORG
ftr-385	445	2	zero	CARDINAL
ftr-385	445	3	210	MONEY
ftr-385	445	4	270	MONEY
ftr-385	445	5	60	MONEY
ftr-385	445	6	210	MONEY
ftr-385	446	1	82	CARDINAL
ftr-385	447	1	abc	ORG
ftr-385	447	2	$ 60 $ 60	MONEY
ftr-385	447	3	$110 $160	MONEY
ftr-385	447	4	#1 180 300	MONEY
ftr-385	447	5	110 160	CARDINAL
ftr-385	447	6	#2	MONEY
ftr-385	447	7	30 80	CARDINAL
ftr-385	447	8	$250 $	MONEY
ftr-385	447	9	400	MONEY
ftr-385	447	10	$250 $	MONEY
ftr-385	447	11	400	MONEY
ftr-385	449	1	abc	ORG
ftr-385	449	2	60	MONEY
ftr-385	449	3	two	CARDINAL
ftr-385	449	4	#1	MONEY
ftr-385	449	5	180	MONEY
ftr-385	449	6	300	MONEY
ftr-385	449	7	2	MONEY
ftr-385	449	8	30	MONEY
ftr-385	449	9	120	MONEY
ftr-385	450	1	two thirds	CARDINAL
ftr-385	450	2	2	MONEY
ftr-385	450	3	2079	MONEY
ftr-385	450	4	80	MONEY
ftr-385	450	5	40	MONEY
ftr-385	450	6	#1 and $30	MONEY
ftr-385	450	7	2	MONEY
ftr-385	451	1	one	CARDINAL
ftr-385	451	2	third	ORDINAL
ftr-385	451	3	distribution.80	GPE
ftr-385	451	4	40	MONEY
ftr-385	451	5	two thirds	MONEY
ftr-385	451	6	60	MONEY
ftr-385	451	7	2	MONEY
ftr-385	451	8	$140 to $100	MONEY
ftr-385	454	1	40	MONEY
ftr-385	454	2	40	MONEY
ftr-385	454	3	2	MONEY
ftr-385	454	4	20	MONEY
ftr-385	454	5	$80	MONEY
ftr-385	454	6	60	MONEY
ftr-385	454	7	350	CARDINAL
ftr-385	454	8	florida	GPE
ftr-385	456	1	30	MONEY
ftr-385	456	2	40	MONEY
ftr-385	456	3	#1 and $10	MONEY
ftr-385	456	4	2	MONEY
ftr-385	456	5	80	MONEY
ftr-385	457	1	83	CARDINAL
ftr-385	458	1	1954	DATE
ftr-385	459	1	andrews	PERSON
ftr-385	459	2	supra	PERSON
ftr-385	459	3	5	CARDINAL
ftr-385	459	4	73-75	CARDINAL
ftr-385	460	1	84	CARDINAL
ftr-385	461	1	abc	ORG
ftr-385	461	2	$ 60 $ 60	MONEY
ftr-385	461	3	$ 90 $160	MONEY
ftr-385	461	4	180 300	CARDINAL
ftr-385	461	5	90 160	CARDINAL
ftr-385	461	6	30	CARDINAL
ftr-385	461	7	90 160	CARDINAL
ftr-385	461	8	$270 $480	MONEY
ftr-385	461	9	$270 $	MONEY
ftr-385	461	10	480	MONEY
ftr-385	462	1	2006-14	DATE
ftr-385	463	1	subchapter k	PERSON
ftr-385	464	1	5	CARDINAL
ftr-385	465	1	5	CARDINAL
ftr-385	465	2	one half	CARDINAL
ftr-385	465	3	abc	ORG
ftr-385	465	4	90	MONEY
ftr-385	465	5	150	MONEY
ftr-385	465	6	abc	ORG
ftr-385	465	7	4).84	CARDINAL
ftr-385	465	8	one third	CARDINAL
ftr-385	465	9	40	MONEY
ftr-385	465	10	one third	CARDINAL
ftr-385	465	11	30	MONEY
ftr-385	466	1	abc	ORG
ftr-385	466	2	$ 60 $ 60	MONEY
ftr-385	466	3	$ 90 $160	MONEY
ftr-385	466	4	90 150	CARDINAL
ftr-385	466	5	90 160	CARDINAL
ftr-385	466	6	30	CARDINAL
ftr-385	466	7	0	CARDINAL
ftr-385	466	8	$180 $330	MONEY
ftr-385	466	9	$180 $	MONEY
ftr-385	466	10	330	MONEY
ftr-385	466	11	90	MONEY
ftr-385	466	12	60	MONEY
ftr-385	466	13	20	MONEY
ftr-385	466	14	351 85	CARDINAL
ftr-385	467	1	irc § 731(a	ORG
ftr-385	468	1	86	CARDINAL
ftr-385	470	1	1.751-1(a)(2	CARDINAL
ftr-385	471	1	87	CARDINAL
ftr-385	472	1	jackel & stok	ORG
ftr-385	472	2	18	CARDINAL
ftr-385	472	3	1581	DATE
ftr-385	473	1	30	MONEY
ftr-385	473	2	10	MONEY
ftr-385	474	1	80	MONEY
ftr-385	474	2	60	MONEY
ftr-385	475	1	5	CARDINAL
ftr-385	475	2	20	MONEY
ftr-385	476	1	one third	CARDINAL
ftr-385	476	2	30	MONEY
ftr-385	476	3	60	MONEY
ftr-385	477	1	20	MONEY
ftr-385	477	2	10	MONEY
ftr-385	477	3	30	MONEY
ftr-385	477	4	20	MONEY
ftr-385	477	5	320	MONEY
ftr-385	477	6	300	MONEY
ftr-385	478	1	if85	PERSON
ftr-385	478	2	10	MONEY
ftr-385	478	3	30	MONEY
ftr-385	478	4	20	MONEY
ftr-385	479	1	amount86	PERSON
ftr-385	480	1	section 751(a	LAW
ftr-385	480	2	10	MONEY
ftr-385	480	3	20	MONEY
ftr-385	481	1	87	CARDINAL
ftr-385	481	2	one	CARDINAL
ftr-385	483	1	treasury	ORG
ftr-385	485	1	1999	DATE
ftr-385	485	2	352	CARDINAL
ftr-385	485	3	florida	GPE
ftr-385	486	1	88	CARDINAL
ftr-385	488	1	nysba	ORG
ftr-385	488	2	2	CARDINAL
ftr-385	488	3	33	CARDINAL
ftr-385	489	1	33	DATE
ftr-385	490	1	90	CARDINAL
ftr-385	491	1	3	CARDINAL
ftr-385	491	2	congress	ORG
ftr-385	492	1	91	CARDINAL
ftr-385	494	1	dale e. anderson & melvin a. coffee	PERSON
ftr-385	494	2	subchapter k	PERSON
ftr-385	494	3	1 & 2	DATE
ftr-385	494	4	15	CARDINAL
ftr-385	494	5	285 & 497 (	ORG
ftr-385	494	6	1960	DATE
ftr-385	494	7	congress	ORG
ftr-385	495	1	531	CARDINAL
ftr-385	497	1	treasury	ORG
ftr-385	497	2	section 751(a	LAW
ftr-385	500	1	section 751(a	LAW
ftr-385	502	1	if89	GPE
ftr-385	503	1	90	CARDINAL
ftr-385	503	2	treasury	ORG
ftr-385	504	1	half a century	DATE
ftr-385	508	1	2007	DATE
ftr-385	508	2	353 92	CARDINAL
ftr-385	510	1	nysba	ORG
ftr-385	510	2	2	CARDINAL
ftr-385	510	3	32	DATE
ftr-385	510	4	congress	ORG
ftr-385	510	5	1954	DATE
ftr-385	511	1	93	CARDINAL
ftr-385	512	1	christopher h. hanna	PERSON
ftr-385	512	2	82	CARDINAL
ftr-385	513	1	465	CARDINAL
ftr-385	513	2	1993-94	DATE
ftr-385	513	3	1954	DATE
ftr-385	514	1	94	CARDINAL
ftr-385	515	1	8300	TIME
ftr-385	515	2	83d	CARDINAL
ftr-385	516	1	2d	CARDINAL
ftr-385	517	1	1954	DATE
ftr-385	517	2	senate	ORG
ftr-385	518	1	95	CARDINAL
ftr-385	520	1	2543	CARDINAL
ftr-385	520	2	83d	CARDINAL
ftr-385	520	3	2d	CARDINAL
ftr-385	521	1	65 (1954	CARDINAL
ftr-385	523	1	andrews	PERSON
ftr-385	523	2	supra note5	PERSON
ftr-385	523	3	75	DATE
ftr-385	523	4	two	CARDINAL
ftr-385	524	1	96	CARDINAL
ftr-385	526	1	andrews	PERSON
ftr-385	526	2	2	CARDINAL
ftr-385	527	1	subchapter k	PERSON
ftr-385	527	2	of92	PRODUCT
ftr-385	527	3	treasury	ORG
ftr-385	530	1	1954	DATE
ftr-385	530	2	senate	ORG
ftr-385	531	1	senate	ORG
ftr-385	533	1	95	CARDINAL
ftr-385	535	1	of96 354	PRODUCT
ftr-385	535	2	florida	GPE
ftr-385	537	1	44	CARDINAL
ftr-385	538	1	97	CARDINAL
ftr-385	540	1	andrews	PERSON
ftr-385	540	2	supra	PERSON
ftr-385	540	3	5	CARDINAL
ftr-385	540	4	56	CARDINAL
ftr-385	541	1	98	CARDINAL
ftr-385	543	1	1.743-1(d	CARDINAL
ftr-385	544	1	99	CARDINAL
ftr-385	545	1	1031	DATE
ftr-385	545	2	andrews	PERSON
ftr-385	545	3	supra	PERSON
ftr-385	545	4	5	CARDINAL
ftr-385	545	5	67	CARDINAL
ftr-385	545	6	100	CARDINAL
ftr-385	546	1	irc § 731(a	ORG
ftr-385	547	1	101	CARDINAL
ftr-385	548	1	20	MONEY
ftr-385	548	2	20	MONEY
ftr-385	548	3	zero	CARDINAL
ftr-385	550	1	5	CARDINAL
ftr-385	550	2	20	MONEY
ftr-385	550	3	30	MONEY
ftr-385	550	4	zero	CARDINAL
ftr-385	550	5	10	MONEY
ftr-385	551	1	20	MONEY
ftr-385	551	2	20	MONEY
ftr-385	553	1	5	CARDINAL
ftr-385	553	2	90	MONEY
ftr-385	553	3	less $90	MONEY
ftr-385	554	1	zero	CARDINAL
ftr-385	554	2	zero	CARDINAL
ftr-385	555	1	20	MONEY
ftr-385	555	2	10	MONEY
ftr-385	555	3	30).98	MONEY
ftr-385	556	1	subchapter k	PERSON
ftr-385	557	1	of100 $20	MONEY
ftr-385	557	2	zero	CARDINAL
ftr-385	557	3	10	MONEY
ftr-385	557	4	10	MONEY
ftr-385	557	5	20	MONEY
ftr-385	558	1	20	MONEY
ftr-385	558	2	zero	CARDINAL
ftr-385	558	3	an additional $20	MONEY
ftr-385	558	4	zero	CARDINAL
ftr-385	559	1	20	MONEY
ftr-385	560	1	20	MONEY
ftr-385	560	2	2007	DATE
ftr-385	560	3	355 102	CARDINAL
ftr-385	561	1	20	MONEY
ftr-385	561	2	only $90	MONEY
ftr-385	561	3	20	MONEY
ftr-385	561	4	20	MONEY
ftr-385	561	5	10	MONEY
ftr-385	561	6	10	MONEY
ftr-385	562	1	103	CARDINAL
ftr-385	563	1	$ 60 $ 60	MONEY
ftr-385	563	2	$100 $160	MONEY
ftr-385	563	3	90 150	CARDINAL
ftr-385	563	4	100 160	CARDINAL
ftr-385	563	5	50	CARDINAL
ftr-385	563	6	0	CARDINAL
ftr-385	563	7	$200 $330	MONEY
ftr-385	563	8	$200 $330	MONEY
ftr-385	566	1	20	MONEY
ftr-385	566	2	20	MONEY
ftr-385	567	1	$90 to $110	MONEY
ftr-385	568	1	$90 to $110	MONEY
ftr-385	568	2	110	MONEY
ftr-385	568	3	40	MONEY
ftr-385	568	4	0 $200	MONEY
ftr-385	568	5	10 60	CARDINAL
ftr-385	568	6	0 60	CARDINAL
ftr-385	568	7	$10 $320	MONEY
ftr-385	569	1	20	MONEY
ftr-385	569	2	zero	CARDINAL
ftr-385	569	3	20	MONEY
ftr-385	569	4	20	MONEY
ftr-385	569	5	356	CARDINAL
ftr-385	569	6	florida	GPE
ftr-385	569	7	0 $180	MONEY
ftr-385	569	8	30 60	CARDINAL
ftr-385	569	9	0 60	CARDINAL
ftr-385	569	10	30 300	CARDINAL
ftr-385	569	11	20	CARDINAL
ftr-385	569	12	20	CARDINAL
ftr-385	569	13	$10 $320 105	MONEY
ftr-385	570	1	1960	DATE
ftr-385	571	1	86th cong.	ORG
ftr-385	572	1	2d	CARDINAL
ftr-385	573	1	27-30	CARDINAL
ftr-385	573	2	148-150	CARDINAL
ftr-385	573	3	1960	DATE
ftr-385	573	4	arthur b. willis	PERSON
ftr-385	573	5	willis	PERSON
ftr-385	573	6	17-18	CARDINAL
ftr-385	573	7	1971	DATE
ftr-385	573	8	congress	ORG
ftr-385	574	1	106	CARDINAL
ftr-385	575	1	american law institute	ORG
ftr-385	575	2	subchapter k	PERSON
ftr-385	575	3	8	CARDINAL
ftr-385	575	4	30	DATE
ftr-385	575	5	53	DATE
ftr-385	575	6	1984	DATE
ftr-385	576	1	107	CARDINAL
ftr-385	577	1	35	DATE
ftr-385	577	2	45	DATE
ftr-385	577	3	108	CARDINAL
ftr-385	578	1	51	DATE
ftr-385	582	1	congress	ORG
ftr-385	583	1	1984	DATE
ftr-385	584	1	1984	DATE
ftr-385	584	2	ali	PERSON
ftr-385	585	1	1	CARDINAL
ftr-385	585	2	2	CARDINAL
ftr-385	585	3	assets).107	TIME
ftr-385	585	4	1984	DATE
ftr-385	585	5	treasury	ORG
ftr-385	586	1	1984	DATE
ftr-385	587	1	ali	PERSON
ftr-385	587	2	2007	DATE
ftr-385	587	3	357 109	CARDINAL
ftr-385	588	1	50	DATE
ftr-385	589	1	ali	PERSON
ftr-385	589	2	one	CARDINAL
ftr-385	591	1	william b. brannan	PERSON
ftr-385	591	2	1997	DATE
ftr-385	591	3	75	CARDINAL
ftr-385	591	4	121	CARDINAL
ftr-385	591	5	135	CARDINAL
ftr-385	592	1	111	CARDINAL
ftr-385	593	1	the clinton administration’s	ORG
ftr-385	593	2	734(b	ORDINAL
ftr-385	593	3	karen c. burke	PERSON
ftr-385	593	4	subchapter k	PERSON
ftr-385	593	5	86	CARDINAL
ftr-385	593	6	1423	CARDINAL
ftr-385	593	7	mar. 6, 2000	DATE
ftr-385	593	8	ernst & young llp	ORG
ftr-385	593	9	84	CARDINAL
ftr-385	593	10	103	CARDINAL
ftr-385	593	11	july 5, 1999	DATE
ftr-385	594	1	112	CARDINAL
ftr-385	595	1	abc	ORG
ftr-385	595	2	120	MONEY
ftr-385	595	3	60	MONEY
ftr-385	595	4	$120 $120	MONEY
ftr-385	595	5	$110 $180 land	MONEY
ftr-385	595	6	180 300	CARDINAL
ftr-385	595	7	110 180	CARDINAL
ftr-385	595	8	30	CARDINAL
ftr-385	595	9	110 180	CARDINAL
ftr-385	595	10	$330 $540	MONEY
ftr-385	595	11	$330 $540	MONEY
ftr-385	596	1	1990	DATE
ftr-385	597	1	subchapter k	PERSON
ftr-385	597	2	andrews	PERSON
ftr-385	602	1	5	CARDINAL
ftr-385	602	2	110	MONEY
ftr-385	602	3	180	MONEY
ftr-385	602	4	160	MONEY
ftr-385	603	1	358	CARDINAL
ftr-385	603	2	florida	GPE
ftr-385	603	3	113	CARDINAL
ftr-385	604	1	abc	ORG
ftr-385	604	2	$120 $120	MONEY
ftr-385	604	3	$120 $180 land	MONEY
ftr-385	604	4	90 150	CARDINAL
ftr-385	604	5	120 180	CARDINAL
ftr-385	604	6	30	CARDINAL
ftr-385	604	7	0 30	CARDINAL
ftr-385	604	8	$240 $	MONEY
ftr-385	604	9	390	MONEY
ftr-385	604	10	$240 $	MONEY
ftr-385	605	1	20	MONEY
ftr-385	605	2	90	MONEY
ftr-385	606	1	30	MONEY
ftr-385	606	2	30	MONEY
ftr-385	606	3	20	MONEY
ftr-385	607	1	115	CARDINAL
ftr-385	608	1	36	CARDINAL
ftr-385	609	1	congress	ORG
ftr-385	609	2	senate	ORG
ftr-385	609	3	2004	DATE
ftr-385	609	4	734(b	ORDINAL
ftr-385	610	1	s.	PERSON
ftr-385	612	1	108	CARDINAL
ftr-385	612	2	189	CARDINAL
ftr-385	612	3	2004	DATE
ftr-385	615	1	$90 to $110	MONEY
ftr-385	615	2	20	MONEY
ftr-385	616	1	zero	CARDINAL
ftr-385	616	2	110	MONEY
ftr-385	616	3	110	MONEY
ftr-385	616	4	30	MONEY
ftr-385	616	5	30	MONEY
ftr-385	617	1	20	MONEY
ftr-385	617	2	20	MONEY
ftr-385	617	3	114	CARDINAL
ftr-385	620	1	congress	ORG
ftr-385	620	2	fifty years	DATE
ftr-385	621	1	2007	DATE
ftr-385	621	2	359 116	CARDINAL
ftr-385	623	1	117	CARDINAL
ftr-385	625	1	1.1(h)-1(b)(2)(ii	CARDINAL
ftr-385	625	2	3(ii	CARDINAL
ftr-385	626	1	vi	PERSON
ftr-385	626	2	§§ 751(a	ORG
ftr-385	629	1	1250	CARDINAL
ftr-385	630	1	two	CARDINAL
ftr-385	631	1	6	CARDINAL
ftr-385	631	2	abc	ORG
ftr-385	631	3	4	CARDINAL
ftr-385	631	4	5	CARDINAL
ftr-385	631	5	1250	CARDINAL
ftr-385	631	6	90	MONEY
ftr-385	632	1	abc	ORG
ftr-385	632	2	$ 60 $ 60	MONEY
ftr-385	632	3	$ 90 $160	MONEY
ftr-385	632	4	180 300	CARDINAL
ftr-385	632	5	90	CARDINAL
ftr-385	632	6	1250	CARDINAL
ftr-385	632	7	30	CARDINAL
ftr-385	632	8	90 160	CARDINAL
ftr-385	632	9	$270 $480	MONEY
ftr-385	632	10	$270 $480	MONEY
ftr-385	632	11	one half	CARDINAL
ftr-385	632	12	90	MONEY
ftr-385	632	13	150	MONEY
ftr-385	632	14	5	MONEY
ftr-385	632	15	$55 $55	MONEY
ftr-385	632	16	$ 90 $160	MONEY
ftr-385	632	17	90 150	CARDINAL
ftr-385	632	18	90	CARDINAL
ftr-385	632	19	1250	CARDINAL
ftr-385	632	20	30	CARDINAL
ftr-385	632	21	0 5	CARDINAL
ftr-385	632	22	$175 $325	MONEY
ftr-385	632	23	$180 $	MONEY
ftr-385	632	24	325	MONEY
ftr-385	632	25	85	MONEY
ftr-385	632	26	90	MONEY
ftr-385	632	27	5	MONEY
ftr-385	632	28	90	MONEY
ftr-385	633	1	360	CARDINAL
ftr-385	633	2	florida	GPE
ftr-385	633	3	118	CARDINAL
ftr-385	634	1	5	MONEY
ftr-385	635	1	119	CARDINAL
ftr-385	636	1	2	MONEY
ftr-385	636	2	60/$150	MONEY
ftr-385	636	3	5	MONEY
ftr-385	636	4	1250	CARDINAL
ftr-385	636	5	3	MONEY
ftr-385	636	6	5	MONEY
ftr-385	637	1	120	CARDINAL
ftr-385	639	1	abrams	PERSON
ftr-385	639	2	8	CARDINAL
ftr-385	639	3	364-65	CARDINAL
ftr-385	639	4	121	CARDINAL
ftr-385	640	1	two	CARDINAL
ftr-385	640	2	1	CARDINAL
ftr-385	640	3	2	CARDINAL
ftr-385	642	1	burke	PERSON
ftr-385	642	2	supra	PERSON
ftr-385	642	3	8	CARDINAL
ftr-385	642	4	653	CARDINAL
ftr-385	645	1	5	MONEY
ftr-385	645	2	1250	CARDINAL
ftr-385	646	1	734(b)119	CARDINAL
ftr-385	649	1	1250	CARDINAL
ftr-385	649	2	section 1245	LAW
ftr-385	649	3	zero	CARDINAL
ftr-385	649	4	90	MONEY
ftr-385	649	5	30	MONEY
ftr-385	649	6	30	MONEY
ftr-385	651	1	section 1245	ORG
ftr-385	651	2	section 1245	LAW
ftr-385	651	3	section 1245	LAW
ftr-385	651	4	two	CARDINAL
ftr-385	651	5	1	CARDINAL
ftr-385	651	6	2	CARDINAL
ftr-385	651	7	section 1245	LAW
ftr-385	652	1	121	CARDINAL
ftr-385	652	2	section 1245	ORG
ftr-385	653	1	2007	DATE
ftr-385	653	2	361 122	CARDINAL
ftr-385	654	1	90	MONEY
ftr-385	654	2	25	MONEY
ftr-385	654	3	5	MONEY
ftr-385	654	4	110	MONEY
ftr-385	655	1	123	CARDINAL
ftr-385	657	1	nysba report	ORG
ftr-385	657	2	2	CARDINAL
ftr-385	657	3	33	CARDINAL
ftr-385	657	4	124	CARDINAL
ftr-385	658	1	0 $200	MONEY
ftr-385	658	2	5 60	CARDINAL
ftr-385	658	3	0 60	CARDINAL
ftr-385	658	4	$5 $320 125	MONEY
ftr-385	660	1	30	MONEY
ftr-385	660	2	only $5	MONEY
ftr-385	660	3	25	MONEY
ftr-385	660	4	110	MONEY
ftr-385	660	5	115	MONEY
ftr-385	660	6	5	MONEY
ftr-385	661	1	110	MONEY
ftr-385	661	2	90	MONEY
ftr-385	661	3	20	MONEY
ftr-385	661	4	40	MONEY
ftr-385	662	1	zero	CARDINAL
ftr-385	662	2	5.122	MONEY
ftr-385	662	3	25	MONEY
ftr-385	662	4	section 1245	LAW
ftr-385	663	1	25	MONEY
ftr-385	663	2	section 1245	LAW
ftr-385	663	3	20	MONEY
ftr-385	663	4	5	MONEY
ftr-385	664	1	20	MONEY
ftr-385	665	1	abc	ORG
ftr-385	665	2	sheet:124	ORG
ftr-385	665	3	$55 $55	MONEY
ftr-385	665	4	$100 $ 160	MONEY
ftr-385	665	5	90 150	CARDINAL
ftr-385	665	6	100	CARDINAL
ftr-385	665	7	160	CARDINAL
ftr-385	665	8	55 120	CARDINAL
ftr-385	665	9	0 5	CARDINAL
ftr-385	665	10	$200 $325	MONEY
ftr-385	665	11	$200 $	MONEY
ftr-385	665	12	325	MONEY
ftr-385	666	1	20	MONEY
ftr-385	666	2	section 1245	LAW
ftr-385	666	3	362	CARDINAL
ftr-385	666	4	florida	GPE
ftr-385	666	5	126	CARDINAL
ftr-385	667	1	28%	PERCENT
ftr-385	667	2	1250	CARDINAL
ftr-385	667	3	25%	PERCENT
ftr-385	667	4	15%	PERCENT
ftr-385	669	1	1.1(h)-1(b)(2)(ii	CARDINAL
ftr-385	669	2	3(ii	CARDINAL
ftr-385	670	1	127	CARDINAL
ftr-385	671	1	william s. mckee et al	PERSON
ftr-385	671	2	3d	CARDINAL
ftr-385	673	1	1.731-1(a)(3	CARDINAL
ftr-385	673	2	nysba	ORG
ftr-385	673	3	2	CARDINAL
ftr-385	673	4	48-49	PERCENT
ftr-385	674	1	6	CARDINAL
ftr-385	674	2	1250	CARDINAL
ftr-385	674	3	755	CARDINAL
ftr-385	675	1	andrews	PERSON
ftr-385	675	2	755	CARDINAL
ftr-385	678	1	tandem	ORG
ftr-385	680	1	100	MONEY
ftr-385	680	2	zero	CARDINAL
ftr-385	680	3	1250	CARDINAL
ftr-385	680	4	100	MONEY
ftr-385	680	5	50	MONEY
ftr-385	681	1	75	MONEY
ftr-385	681	2	25	MONEY
ftr-385	682	1	three-fourths	CARDINAL
ftr-385	682	2	25	MONEY
ftr-385	682	3	1250	CARDINAL
ftr-385	685	1	25	MONEY
ftr-385	687	1	congress	ORG
ftr-385	687	2	2007	DATE
ftr-385	687	3	363	CARDINAL
ftr-385	688	1	andrews	PERSON
ftr-385	688	2	supra	PERSON
ftr-385	688	3	5	CARDINAL
ftr-385	688	4	55	CARDINAL
ftr-385	689	1	129	CARDINAL
ftr-385	692	1	section 1250	LAW
ftr-385	692	2	two	CARDINAL
ftr-385	693	1	1250	CARDINAL
ftr-385	694	1	third	ORDINAL
ftr-385	694	2	1250	CARDINAL
ftr-385	696	1	731	CARDINAL
ftr-385	696	2	732	CARDINAL
ftr-385	698	1	congress	ORG
ftr-385	698	2	1954	DATE
ftr-385	698	3	section 732	LAW
ftr-385	701	1	congress	ORG
ftr-385	705	1	364	CARDINAL
ftr-385	705	2	florida	GPE
ftr-385	706	1	130	CARDINAL
ftr-385	709	1	131	CARDINAL
ftr-385	710	1	bifurcates preand	ORG
ftr-385	711	1	burke	PERSON
ftr-385	711	2	supra	PERSON
ftr-385	711	3	8	CARDINAL
ftr-385	711	4	650-51	CARDINAL
ftr-385	712	1	132	CARDINAL
ftr-385	713	1	nysba report	ORG
ftr-385	714	1	2	CARDINAL
ftr-385	714	2	24	CARDINAL
ftr-385	714	3	133	CARDINAL
ftr-385	715	1	53-56	CARDINAL
ftr-385	719	1	734(b	CARDINAL
ftr-385	723	1	734(b	CARDINAL
ftr-385	723	2	congress	ORG
ftr-385	723	3	1954	DATE
ftr-385	724	1	congress	ORG
ftr-385	724	2	section 734(b	LAW
ftr-385	725	1	andrews	PERSON
ftr-385	727	1	2007	DATE
ftr-385	727	2	365	CARDINAL
ftr-385	727	3	congress	ORG
ftr-385	727	4	1954	DATE