id	sid	eid	entity	type
ftr-396	1	1	8	CARDINAL
ftr-396	1	2	935	CARDINAL
ftr-396	1	3	florida	GPE
ftr-396	1	4	8 2008	DATE
ftr-396	1	5	9	CARDINAL
ftr-396	1	6	five	CARDINAL
ftr-396	1	7	katherine pratt jennifer kowal daniel martin	PERSON
ftr-396	3	1	937	CARDINAL
ftr-396	5	1	939 i. background	PERSON
ftr-396	7	1	940 a.	PERSON
ftr-396	7	2	940	CARDINAL
ftr-396	7	3	941 ii	PERSON
ftr-396	8	1	943	CARDINAL
ftr-396	8	2	five	CARDINAL
ftr-396	8	3	943	CARDINAL
ftr-396	8	4	five	CARDINAL
ftr-396	10	1	944 1	DATE
ftr-396	11	1	945	CARDINAL
ftr-396	11	2	a. bna	PERSON
ftr-396	11	3	945 b. cch	PERSON
ftr-396	11	4	946	CARDINAL
ftr-396	11	5	c. ria checkpoint	PERSON
ftr-396	11	6	947 2	CARDINAL
ftr-396	12	1	948	CARDINAL
ftr-396	12	2	948 b. westlaw	PERSON
ftr-396	12	3	948	CARDINAL
ftr-396	12	4	949 1	CARDINAL
ftr-396	12	5	949 2	CARDINAL
ftr-396	12	6	951 3	CARDINAL
ftr-396	12	7	951 4	CARDINAL
ftr-396	13	1	952 iii	QUANTITY
ftr-396	14	1	952 a.	PERSON
ftr-396	14	2	five	CARDINAL
ftr-396	14	3	953	CARDINAL
ftr-396	14	4	five	CARDINAL
ftr-396	14	5	954 936	CARDINAL
ftr-396	14	6	florida	GPE
ftr-396	15	1	8:9 1	CARDINAL
ftr-396	15	2	954 2	CARDINAL
ftr-396	15	3	cch	PERSON
ftr-396	15	4	………………………………………………	PRODUCT
ftr-396	16	1	3	CARDINAL
ftr-396	16	2	4	CARDINAL
ftr-396	17	1	5	CARDINAL
ftr-396	17	2	westlaw...................................................................... 956	PERSON
ftr-396	17	3	957	CARDINAL
ftr-396	17	4	959	CARDINAL
ftr-396	17	5	964	CARDINAL
ftr-396	17	6	e. ria checkpoint	PERSON
ftr-396	17	7	973	CARDINAL
ftr-396	18	1	981	CARDINAL
ftr-396	19	1	987	CARDINAL
ftr-396	19	2	990 appendix	PERSON
ftr-396	21	1	2008	DATE
ftr-396	22	1	937	CARDINAL
ftr-396	22	2	five	CARDINAL
ftr-396	22	3	1	CARDINAL
ftr-396	22	4	katherine pratt2 jennifer kowal3	PERSON
ftr-396	22	5	daniel martin4	PERSON
ftr-396	22	6	westlaw tax research platforms	ORG
ftr-396	22	7	bna (bna tax management library	ORG
ftr-396	22	8	cch	PERSON
ftr-396	22	9	ria (ria checkpoint	PERSON
ftr-396	25	1	five	CARDINAL
ftr-396	27	1	1	CARDINAL
ftr-396	28	1	2007	DATE
ftr-396	29	1	david burch	PERSON
ftr-396	29	2	loyola	GPE
ftr-396	29	3	los angeles	GPE
ftr-396	30	1	rosalie sanderson	PERSON
ftr-396	30	2	russell switzer	PERSON
ftr-396	30	3	loyola	GPE
ftr-396	30	4	dorit shaybani	GPE
ftr-396	30	5	margaret taslakhyan	PERSON
ftr-396	30	6	loyola	GPE
ftr-396	30	7	laura cadra	PERSON
ftr-396	30	8	joshua phillips	PERSON
ftr-396	30	9	lisa schultz	PERSON
ftr-396	30	10	katie thompson	PERSON
ftr-396	30	11	marsha battee	PERSON
ftr-396	30	12	bridget klink	PERSON
ftr-396	30	13	amy nakano	PERSON
ftr-396	30	14	dan weiss	PERSON
ftr-396	30	15	john baldwin	PERSON
ftr-396	30	16	sharon	PERSON
ftr-396	30	17	melissa hagar	PERSON
ftr-396	30	18	valerie henderson	PERSON
ftr-396	30	19	kristin husmoe	PERSON
ftr-396	30	20	robert horsting	PERSON
ftr-396	30	21	betsy klampert	PERSON
ftr-396	30	22	adam ryan	PERSON
ftr-396	30	23	david schulbaum	PERSON
ftr-396	31	1	2	CARDINAL
ftr-396	31	2	loyola	GPE
ftr-396	31	3	los angeles	GPE
ftr-396	31	4	jd	PERSON
ftr-396	31	5	1984	DATE
ftr-396	32	1	nyu (1989	ORG
ftr-396	33	1	nyu (1990	ORG
ftr-396	34	1	3	CARDINAL
ftr-396	35	1	loyola	GPE
ftr-396	35	2	los angeles	GPE
ftr-396	35	3	jd, ucla (1996	ORG
ftr-396	36	1	4.	CARDINAL
ftr-396	36	2	loyola	GPE
ftr-396	36	3	los angeles	GPE
ftr-396	36	4	daniel.martin@lls.edu	NORP
ftr-396	36	5	jd, university of texas	ORG
ftr-396	36	6	1989	DATE
ftr-396	37	1	indiana university (	ORG
ftr-396	37	2	1976	DATE
ftr-396	38	1	938	CARDINAL
ftr-396	38	2	florida	GPE
ftr-396	38	3	8:9	CARDINAL
ftr-396	39	1	five	CARDINAL
ftr-396	40	1	five	CARDINAL
ftr-396	43	1	five	CARDINAL
ftr-396	45	1	appendix	NORP
ftr-396	47	1	ssrn	PERSON
ftr-396	47	2	ssrn	GPE
ftr-396	48	1	first	ORDINAL
ftr-396	48	2	ssrn	PERSON
ftr-396	53	1	2008	DATE
ftr-396	54	1	939	CARDINAL
ftr-396	55	1	first	ORDINAL
ftr-396	55	2	second	ORDINAL
ftr-396	55	3	westlaw tax research platforms	ORG
ftr-396	55	4	the bureau of national affairs	ORG
ftr-396	55	5	cch	PERSON
ftr-396	55	6	ria	PERSON
ftr-396	59	1	first	ORDINAL
ftr-396	60	1	second	ORDINAL
ftr-396	61	1	third	ORDINAL
ftr-396	63	1	one	CARDINAL
ftr-396	63	2	5	CARDINAL
ftr-396	63	3	jasper l. cummings	PERSON
ftr-396	63	4	jr.	PERSON
ftr-396	63	5	109	CARDINAL
ftr-396	63	6	335	CARDINAL
ftr-396	63	7	338	CARDINAL
ftr-396	63	8	oct. 17, 2005	DATE
ftr-396	64	1	6	CARDINAL
ftr-396	64	2	jack cummings	PERSON
ftr-396	65	1	337	CARDINAL
ftr-396	67	1	katherine pratt	PERSON
ftr-396	67	2	87	CARDINAL
ftr-396	67	3	l. libr	PERSON
ftr-396	68	1	j. 387 (	ORG
ftr-396	68	2	1995	DATE
ftr-396	69	1	940	CARDINAL
ftr-396	69	2	florida	GPE
ftr-396	69	3	8:9	CARDINAL
ftr-396	69	4	five	CARDINAL
ftr-396	69	5	1	CARDINAL
ftr-396	69	6	2	CARDINAL
ftr-396	69	7	3	CARDINAL
ftr-396	69	8	4	CARDINAL
ftr-396	69	9	5	CARDINAL
ftr-396	70	1	five	CARDINAL
ftr-396	73	1	five	CARDINAL
ftr-396	74	1	five	CARDINAL
ftr-396	77	1	i.	PERSON
ftr-396	77	2	the “old days	DATE
ftr-396	80	1	8 7	DATE
ftr-396	81	1	gail richmond	PERSON
ftr-396	81	2	7th	ORDINAL
ftr-396	81	3	2007	DATE
ftr-396	81	4	gail richmond	PERSON
ftr-396	81	5	roy m. mersky & donald dunn eds.	PERSON
ftr-396	81	6	supra	PERSON
ftr-396	81	7	5	CARDINAL
ftr-396	81	8	two	CARDINAL
ftr-396	81	9	georgetown university law library	ORG
ftr-396	81	10	1	CARDINAL
ftr-396	81	11	http://www.ll.georgetown.edu/guides/federal_tax.cfm	DATE
ftr-396	81	12	2	CARDINAL
ftr-396	82	1	8	CARDINAL
ftr-396	84	1	cch standard federal income tax	ORG
ftr-396	84	2	ria	PERSON
ftr-396	84	3	prentice hall	ORG
ftr-396	85	1	u.s.	GPE
ftr-396	85	2	secondary 2008	DATE
ftr-396	85	3	941	CARDINAL
ftr-396	93	1	jack cummings	PERSON
ftr-396	93	2	materials.10	PRODUCT
ftr-396	95	1	jack cummings	PERSON
ftr-396	95	2	october 2005	DATE
ftr-396	95	3	pli	ORG
ftr-396	96	1	9	CARDINAL
ftr-396	98	1	10	CARDINAL
ftr-396	99	1	cummings supra	PERSON
ftr-396	99	2	5	CARDINAL
ftr-396	99	3	337	CARDINAL
ftr-396	100	1	11	CARDINAL
ftr-396	101	1	942	CARDINAL
ftr-396	101	2	florida	GPE
ftr-396	102	1	8:9	CARDINAL
ftr-396	102	2	loyola	GPE
ftr-396	102	3	los angeles	GPE
ftr-396	103	1	loyola	GPE
ftr-396	103	2	half day	DATE
ftr-396	103	3	five	CARDINAL
ftr-396	103	4	ria checkpoint	ORG
ftr-396	103	5	cch	PERSON
ftr-396	108	1	83	CARDINAL
ftr-396	110	1	12	CARDINAL
ftr-396	111	1	u.s.	GPE
ftr-396	113	1	13	CARDINAL
ftr-396	114	1	los angeles	GPE
ftr-396	114	2	2006	DATE
ftr-396	115	1	david burch	PERSON
ftr-396	116	1	14	CARDINAL
ftr-396	117	1	five	CARDINAL
ftr-396	118	1	15	CARDINAL
ftr-396	120	1	16	CARDINAL
ftr-396	122	1	17	CARDINAL
ftr-396	123	1	the spring of 2006	DATE
ftr-396	125	1	2008	DATE
ftr-396	125	2	943 ii	PERSON
ftr-396	125	3	five	CARDINAL
ftr-396	126	1	five	CARDINAL
ftr-396	126	2	five	CARDINAL
ftr-396	127	1	five	CARDINAL
ftr-396	131	1	cch	PERSON
ftr-396	133	1	ria	PERSON
ftr-396	133	2	cch	PERSON
ftr-396	135	1	1	CARDINAL
ftr-396	135	2	2	CARDINAL
ftr-396	137	1	cch	PERSON
ftr-396	137	2	matthew bender	PERSON
ftr-396	137	3	kleinrock	PERSON
ftr-396	138	1	18	CARDINAL
ftr-396	139	1	westlaw	GPE
ftr-396	139	2	as far as 1948	DATE
ftr-396	139	3	as far as 1954.	DATE
ftr-396	140	1	19	CARDINAL
ftr-396	140	2	supra	PERSON
ftr-396	140	3	5	CARDINAL
ftr-396	140	4	341	CARDINAL
ftr-396	142	1	67	CARDINAL
ftr-396	142	2	944	CARDINAL
ftr-396	143	1	florida	GPE
ftr-396	144	1	8:9	CARDINAL
ftr-396	144	2	one	CARDINAL
ftr-396	146	1	keycite	ORG
ftr-396	147	1	ria checkpoint	PERSON
ftr-396	147	2	cch	PERSON
ftr-396	148	1	bna	ORG
ftr-396	150	1	60-3120	CARDINAL
ftr-396	151	1	6031	CARDINAL
ftr-396	154	1	60-31	CARDINAL
ftr-396	155	1	60-31	DATE
ftr-396	156	1	five	CARDINAL
ftr-396	158	1	warren, gorham & lamont21	ORG
ftr-396	158	2	other publishers,22 bna	ORG
ftr-396	158	3	bna daily tax report	ORG
ftr-396	158	4	weekly	DATE
ftr-396	158	5	today	DATE
ftr-396	158	6	pli	ORG
ftr-396	158	7	nyu	ORG
ftr-396	159	1	cch	PERSON
ftr-396	159	2	ria.	PERSON
ftr-396	160	1	recent years	DATE
ftr-396	161	1	1	CARDINAL
ftr-396	161	2	matthew bender	PERSON
ftr-396	161	3	2	CARDINAL
ftr-396	161	4	thomson	ORG
ftr-396	161	5	ria checkpoint	PERSON
ftr-396	161	6	warren	GPE
ftr-396	161	7	gorham & lamont	ORG
ftr-396	162	1	20	CARDINAL
ftr-396	163	1	60-31	DATE
ftr-396	163	2	1960-1	DATE
ftr-396	163	3	174	CARDINAL
ftr-396	163	4	21	CARDINAL
ftr-396	164	1	boris i. bittker & james s. eustice	ORG
ftr-396	164	2	7th	ORDINAL
ftr-396	165	1	2007	DATE
ftr-396	166	1	22	CARDINAL
ftr-396	167	1	martin d. ginsburg & jack s. levin	ORG
ftr-396	167	2	2007	DATE
ftr-396	168	1	2008	DATE
ftr-396	169	1	945	CARDINAL
ftr-396	169	2	3	CARDINAL
ftr-396	169	3	wolters kluwer	ORG
ftr-396	169	4	aspen	GPE
ftr-396	169	5	kleinrock	PERSON
ftr-396	171	1	warren	GPE
ftr-396	171	2	gorham & lamont	ORG
ftr-396	171	3	westlaw platforms	ORG
ftr-396	176	1	five	CARDINAL
ftr-396	177	1	two	CARDINAL
ftr-396	177	2	1	CARDINAL
ftr-396	177	3	bna, cch	ORG
ftr-396	177	4	ria checkpoint	PERSON
ftr-396	177	5	2	CARDINAL
ftr-396	177	6	westlaw	GPE
ftr-396	178	1	five	CARDINAL
ftr-396	179	1	1	CARDINAL
ftr-396	179	2	a. bna	PERSON
ftr-396	179	3	two	CARDINAL
ftr-396	180	1	first	ORDINAL
ftr-396	180	2	bna	ORG
ftr-396	180	3	bna	ORG
ftr-396	181	1	second	ORDINAL
ftr-396	181	2	bna	ORG
ftr-396	181	3	daily	DATE
ftr-396	181	4	bna	ORG
ftr-396	181	5	daily	DATE
ftr-396	182	1	23	CARDINAL
ftr-396	183	1	weekly	DATE
ftr-396	183	2	cch offers federal tax day	ORG
ftr-396	183	3	daily	DATE
ftr-396	183	4	weekly	DATE
ftr-396	183	5	ria tax watch	ORG
ftr-396	183	6	today	DATE
ftr-396	183	7	weekly	DATE
ftr-396	183	8	ria	PERSON
ftr-396	183	9	weekly	DATE
ftr-396	184	1	24	CARDINAL
ftr-396	185	1	three	CARDINAL
ftr-396	185	2	1	CARDINAL
ftr-396	185	3	u.s.	GPE
ftr-396	185	4	2	CARDINAL
ftr-396	185	5	3	CARDINAL
ftr-396	186	1	u.s.	GPE
ftr-396	187	1	946	CARDINAL
ftr-396	187	2	florida	GPE
ftr-396	187	3	8:9	CARDINAL
ftr-396	190	1	today	DATE
ftr-396	191	1	today	DATE
ftr-396	191	2	two	CARDINAL
ftr-396	191	3	daily	DATE
ftr-396	192	1	b. cch	PERSON
ftr-396	193	1	the cch electronic tax research	ORG
ftr-396	194	1	cch	ORG
ftr-396	195	1	cch	PERSON
ftr-396	196	1	cch	PERSON
ftr-396	196	2	aspen	GPE
ftr-396	196	3	aspen	GPE
ftr-396	196	4	cch	PERSON
ftr-396	197	1	cch	PERSON
ftr-396	197	2	the henderson & goldring	ORG
ftr-396	197	3	aspen	GPE
ftr-396	197	4	1	CARDINAL
ftr-396	197	5	2	CARDINAL
ftr-396	197	6	3	CARDINAL
ftr-396	197	7	ferguson	ORG
ftr-396	197	8	freeland & ascher	ORG
ftr-396	197	9	trusts & beneficiaries;29	ORG
ftr-396	197	10	4	CARDINAL
ftr-396	197	11	u.s.	GPE
ftr-396	197	12	cch	PERSON
ftr-396	197	13	25	CARDINAL
ftr-396	198	1	paul weiss	PERSON
ftr-396	198	2	russell switzer	PERSON
ftr-396	198	3	today	DATE
ftr-396	199	1	26	CARDINAL
ftr-396	200	1	gordon d. henderson & stuart	PERSON
ftr-396	200	2	j. goldring	PERSON
ftr-396	200	3	2006	DATE
ftr-396	201	1	27	CARDINAL
ftr-396	202	1	supra	PERSON
ftr-396	202	2	22	CARDINAL
ftr-396	205	1	david c. garlock	PERSON
ftr-396	205	2	5th	ORDINAL
ftr-396	205	3	2007	DATE
ftr-396	206	1	29	CARDINAL
ftr-396	206	2	m. carr ferguson	PERSON
ftr-396	206	3	james j. freeland	PERSON
ftr-396	206	4	mark l. ascher	PERSON
ftr-396	206	5	3rd	ORDINAL
ftr-396	206	6	1998 & supp	DATE
ftr-396	206	7	2007	DATE
ftr-396	207	1	30	CARDINAL
ftr-396	208	1	joseph isenbergh	PERSON
ftr-396	208	2	u.s.	GPE
ftr-396	208	3	3rd	ORDINAL
ftr-396	208	4	2002	DATE
ftr-396	209	1	2008	DATE
ftr-396	210	1	947	CARDINAL
ftr-396	210	2	cch	PERSON
ftr-396	210	3	c. ria checkpoint ria checkpoint	PERSON
ftr-396	210	4	cch	PERSON
ftr-396	211	1	u.s.	GPE
ftr-396	212	1	ria checkpoint	PERSON
ftr-396	212	2	second	ORDINAL
ftr-396	214	1	ria checkpoint	PERSON
ftr-396	214	2	daily	DATE
ftr-396	214	3	ria	ORG
ftr-396	214	4	warren	GPE
ftr-396	214	5	gorham & lamont	ORG
ftr-396	214	6	60	CARDINAL
ftr-396	214	7	over a dozen	CARDINAL
ftr-396	215	1	bna	ORG
ftr-396	215	2	cch	PERSON
ftr-396	215	3	ria checkpoint	PERSON
ftr-396	216	1	ria checkpoint	PERSON
ftr-396	217	1	jack cummings	PERSON
ftr-396	217	2	jim eustice	PERSON
ftr-396	218	1	”34 cummings	ORG
ftr-396	218	2	1	CARDINAL
ftr-396	218	3	2	CARDINAL
ftr-396	218	4	cch	PERSON
ftr-396	218	5	the 31	DATE
ftr-396	219	1	cch	PERSON
ftr-396	219	2	cch	ORG
ftr-396	220	1	32	DATE
ftr-396	221	1	daily	DATE
ftr-396	222	1	33	CARDINAL
ftr-396	223	1	loyola	GPE
ftr-396	223	2	ria checkpoint	PERSON
ftr-396	224	1	34	CARDINAL
ftr-396	224	2	cummings	ORG
ftr-396	224	3	supra	PERSON
ftr-396	224	4	5	CARDINAL
ftr-396	224	5	340	CARDINAL
ftr-396	224	6	35	CARDINAL
ftr-396	225	1	948	CARDINAL
ftr-396	225	2	florida	GPE
ftr-396	225	3	8:9	CARDINAL
ftr-396	225	4	warren	GPE
ftr-396	225	5	gorham & lamont	ORG
ftr-396	225	6	journals.36	PERSON
ftr-396	225	7	ria	PERSON
ftr-396	226	1	2	CARDINAL
ftr-396	228	1	a. lexisnexis	PERSON
ftr-396	228	2	the cch electronic platform.37	ORG
ftr-396	228	3	today	DATE
ftr-396	228	4	weekly	DATE
ftr-396	228	5	u.s.	GPE
ftr-396	229	1	1	CARDINAL
ftr-396	229	2	pli	ORG
ftr-396	229	3	2	CARDINAL
ftr-396	229	4	wiley	PERSON
ftr-396	229	5	3	CARDINAL
ftr-396	229	6	matthew bender	PERSON
ftr-396	229	7	usc	ORG
ftr-396	229	8	nyu	ORG
ftr-396	230	1	lexisnexis	ORG
ftr-396	230	2	aba tax section meeting presentations	ORG
ftr-396	231	1	b.	PERSON
ftr-396	231	2	the ria checkpoint platform.39 westlaw	ORG
ftr-396	231	3	1	CARDINAL
ftr-396	231	4	pli publications	ORG
ftr-396	231	5	pli	ORG
ftr-396	231	6	2	CARDINAL
ftr-396	231	7	3	CARDINAL
ftr-396	231	8	36	CARDINAL
ftr-396	232	1	ria checkpoint	PERSON
ftr-396	233	1	67	CARDINAL
ftr-396	233	2	37	CARDINAL
ftr-396	236	1	cch materials	ORG
ftr-396	237	1	cch	ORG
ftr-396	238	1	38	CARDINAL
ftr-396	240	1	39	CARDINAL
ftr-396	242	1	2008	DATE
ftr-396	243	1	949	CARDINAL
ftr-396	243	2	crs	ORG
ftr-396	243	3	4	CARDINAL
ftr-396	243	4	gao	ORG
ftr-396	244	1	five	CARDINAL
ftr-396	246	1	1	CARDINAL
ftr-396	246	2	2	CARDINAL
ftr-396	246	3	3	CARDINAL
ftr-396	246	4	4	CARDINAL
ftr-396	249	1	1	CARDINAL
ftr-396	249	2	sites41	ORG
ftr-396	249	3	irs	ORG
ftr-396	249	4	40	DATE
ftr-396	251	1	institute of cornell university law school	ORG
ftr-396	251	2	jan. 22, 2008	DATE
ftr-396	251	3	university of michigan library	ORG
ftr-396	251	4	jan. 22, 2008	DATE
ftr-396	255	1	jan. 22, 2008	DATE
ftr-396	255	2	http://www.virtualchase.com/topics/tax_law.shtml	PERSON
ftr-396	255	3	jan. 22, 2008	DATE
ftr-396	257	1	41	CARDINAL
ftr-396	258	1	crs	ORG
ftr-396	258	2	congress	ORG
ftr-396	258	3	crs	ORG
ftr-396	258	4	congress	ORG
ftr-396	259	1	congress	ORG
ftr-396	259	2	crs	ORG
ftr-396	260	1	crs	ORG
ftr-396	260	2	congress	ORG
ftr-396	260	3	crs	ORG
ftr-396	260	4	jan. 22, 2008	DATE
ftr-396	261	1	crs	ORG
ftr-396	261	2	cch platforms	ORG
ftr-396	262	1	950	CARDINAL
ftr-396	262	2	florida	GPE
ftr-396	262	3	8:9	CARDINAL
ftr-396	263	1	http://www.house.gov/jct/	ORG
ftr-396	265	1	senate finance committee	ORG
ftr-396	268	1	42	DATE
ftr-396	271	1	regs &	ORG
ftr-396	272	1	http://www.irs.gov/taxpros/article/0,,id=98137,00.html	ORG
ftr-396	273	1	1	CARDINAL
ftr-396	273	2	2003	DATE
ftr-396	273	3	2	CARDINAL
ftr-396	273	4	cornell university law school	ORG
ftr-396	273	5	irs	ORG
ftr-396	274	1	43	CARDINAL
ftr-396	275	1	09/25/95	CARDINAL
ftr-396	275	2	01/01/01	CARDINAL
ftr-396	277	1	2008	DATE
ftr-396	278	1	951	CARDINAL
ftr-396	278	2	2	CARDINAL
ftr-396	281	1	berkeley electronic press	ORG
ftr-396	281	2	3	CARDINAL
ftr-396	281	3	sites47	ORG
ftr-396	283	1	44	DATE
ftr-396	284	1	two	CARDINAL
ftr-396	285	1	1	CARDINAL
ftr-396	285	2	2	CARDINAL
ftr-396	285	3	hein	ORG
ftr-396	285	4	1,200	CARDINAL
ftr-396	286	1	45	CARDINAL
ftr-396	287	1	ssrn	PERSON
ftr-396	288	1	one	CARDINAL
ftr-396	289	1	ssrn	GPE
ftr-396	290	1	ssrn	PERSON
ftr-396	290	2	nber	ORG
ftr-396	291	1	nber	GPE
ftr-396	292	1	46	CARDINAL
ftr-396	295	1	47	CARDINAL
ftr-396	299	1	952	CARDINAL
ftr-396	299	2	florida	GPE
ftr-396	299	3	8:9	CARDINAL
ftr-396	299	4	american enterprise institute	ORG
ftr-396	299	5	cato institute	ORG
ftr-396	301	1	4	CARDINAL
ftr-396	301	2	blogs48 http://taxprof.typepad.com/	ORG
ftr-396	301	3	paul caron	PERSON
ftr-396	301	4	university of cincinnati college of law	ORG
ftr-396	301	5	jim maule	PERSON
ftr-396	301	6	villanova university school of law	ORG
ftr-396	301	7	linda beale	PERSON
ftr-396	301	8	wayne state university law school	ORG
ftr-396	301	9	dan shaviro	PERSON
ftr-396	301	10	new york university school of law	ORG
ftr-396	302	1	roth & company	ORG
ftr-396	302	2	p.c.	GPE
ftr-396	303	1	the georgetown university	ORG
ftr-396	304	1	48	DATE
ftr-396	308	1	49	CARDINAL
ftr-396	311	1	50	CARDINAL
ftr-396	312	1	supra	PERSON
ftr-396	312	2	7. 2008	DATE
ftr-396	313	1	953	CARDINAL
ftr-396	316	1	ria checkpoint	PERSON
ftr-396	316	2	cch	PERSON
ftr-396	319	1	a.	PERSON
ftr-396	319	2	five	CARDINAL
ftr-396	321	1	five	CARDINAL
ftr-396	322	1	51	CARDINAL
ftr-396	323	1	five	CARDINAL
ftr-396	324	1	five	CARDINAL
ftr-396	324	2	1	CARDINAL
ftr-396	325	1	five	CARDINAL
ftr-396	326	1	westlaw	ORG
ftr-396	327	1	2	CARDINAL
ftr-396	328	1	five	CARDINAL
ftr-396	329	1	3	CARDINAL
ftr-396	330	1	treasury	ORG
ftr-396	331	1	five	CARDINAL
ftr-396	331	2	51	CARDINAL
ftr-396	332	1	cch	PERSON
ftr-396	333	1	954	CARDINAL
ftr-396	333	2	florida	GPE
ftr-396	333	3	8:9	CARDINAL
ftr-396	334	1	4	CARDINAL
ftr-396	335	1	ria	ORG
ftr-396	335	2	cch	PERSON
ftr-396	338	1	five	CARDINAL
ftr-396	338	2	1	CARDINAL
ftr-396	338	3	2	CARDINAL
ftr-396	338	4	3	CARDINAL
ftr-396	339	1	five	CARDINAL
ftr-396	342	1	five	CARDINAL
ftr-396	342	2	five	CARDINAL
ftr-396	343	1	1	CARDINAL
ftr-396	344	1	two	CARDINAL
ftr-396	344	2	1	CARDINAL
ftr-396	344	3	2	CARDINAL
ftr-396	346	1	52	DATE
ftr-396	347	1	about a year and a half	DATE
ftr-396	349	1	loyola	GPE
ftr-396	349	2	westlaw	GPE
ftr-396	349	3	years	DATE
ftr-396	352	1	2008	DATE
ftr-396	354	1	2	CARDINAL
ftr-396	354	2	cch the cch tax research network functionality	ORG
ftr-396	354	3	cch	PERSON
ftr-396	354	4	cch	PERSON
ftr-396	356	1	one	CARDINAL
ftr-396	357	1	3.	CARDINAL
ftr-396	357	2	ria checkpoint	PERSON
ftr-396	358	1	ria checkpoint’s	PERSON
ftr-396	358	2	the ria federal tax coordinator	ORG
ftr-396	358	3	warren	GPE
ftr-396	358	4	gorham & lamont	ORG
ftr-396	361	1	ria	PERSON
ftr-396	363	1	4	CARDINAL
ftr-396	365	1	15	CARDINAL
ftr-396	368	1	956	CARDINAL
ftr-396	368	2	florida	GPE
ftr-396	368	3	8:9 5	DATE
ftr-396	368	4	westlaw westlaw	PERSON
ftr-396	369	1	american	NORP
ftr-396	370	1	371	CARDINAL
ftr-396	370	2	2000	DATE
ftr-396	370	3	3714.53	CARDINAL
ftr-396	371	1	westlaw	ORG
ftr-396	374	1	keycite system	ORG
ftr-396	375	1	murphy	PERSON
ftr-396	375	2	53	DATE
ftr-396	376	1	west	LOC
ftr-396	376	2	american	NORP
ftr-396	377	1	54	CARDINAL
ftr-396	378	1	493	CARDINAL
ftr-396	378	2	170	CARDINAL
ftr-396	378	3	d.c	GPE
ftr-396	378	4	cir	ORG
ftr-396	378	5	2007	DATE
ftr-396	379	1	2008	DATE
ftr-396	380	1	957	CARDINAL
ftr-396	382	1	appendix	NORP
ftr-396	385	1	rmail	PERSON
ftr-396	385	2	five years ago	DATE
ftr-396	386	1	rmail	PERSON
ftr-396	387	1	the last two years	DATE
ftr-396	387	2	958	CARDINAL
ftr-396	387	3	florida	GPE
ftr-396	387	4	8:9	CARDINAL
ftr-396	388	1	alex kanan	PERSON
ftr-396	388	2	rmail	ORG
ftr-396	389	1	approximately 20%	PERCENT
ftr-396	390	1	december 2005	DATE
ftr-396	390	2	1	MONEY
ftr-396	390	3	kanan	PERSON
ftr-396	390	4	2007	DATE
ftr-396	391	1	january 1, 2007	DATE
ftr-396	391	2	kanan	PERSON
ftr-396	391	3	10,000	CARDINAL
ftr-396	391	4	20	MONEY
ftr-396	392	1	the next two years	DATE
ftr-396	392	2	january 1, 2008	DATE
ftr-396	392	3	january 1, 2009	DATE
ftr-396	392	4	kanan	PERSON
ftr-396	392	5	rmail	ORG
ftr-396	393	1	20	MONEY
ftr-396	393	2	july 2006	DATE
ftr-396	394	1	rmail	PERSON
ftr-396	394	2	the last two years	DATE
ftr-396	395	1	rmail	PERSON
ftr-396	395	2	2008	DATE
ftr-396	396	1	kanan	PERSON
ftr-396	396	2	kanan	ORG
ftr-396	397	1	first	ORDINAL
ftr-396	397	2	section 83	LAW
ftr-396	398	1	section 83	LAW
ftr-396	399	1	section 83	LAW
ftr-396	401	1	five	CARDINAL
ftr-396	402	1	55	CARDINAL
ftr-396	403	1	more than 70	CARDINAL
ftr-396	406	1	2008	DATE
ftr-396	407	1	959	CARDINAL
ftr-396	407	2	a. bna	ORG
ftr-396	407	3	bna	ORG
ftr-396	409	1	two	CARDINAL
ftr-396	409	2	1	CARDINAL
ftr-396	409	3	383	CARDINAL
ftr-396	409	4	2	CARDINAL
ftr-396	409	5	384	CARDINAL
ftr-396	409	6	section 83.57	LAW
ftr-396	409	7	383	CARDINAL
ftr-396	411	1	section iii	PERSON
ftr-396	412	1	american	NORP
ftr-396	412	2	2004	DATE
ftr-396	414	1	56	CARDINAL
ftr-396	415	1	john l. utz	PERSON
ftr-396	415	2	383	CARDINAL
ftr-396	418	1	john l. utz	PERSON
ftr-396	418	2	section 83	LAW
ftr-396	418	3	384	CARDINAL
ftr-396	420	1	960	CARDINAL
ftr-396	420	2	florida	GPE
ftr-396	420	3	8:9	CARDINAL
ftr-396	421	1	u.s.	GPE
ftr-396	421	2	383	CARDINAL
ftr-396	422	1	american	NORP
ftr-396	422	2	2004	DATE
ftr-396	423	1	58	CARDINAL
ftr-396	424	1	first	ORDINAL
ftr-396	424	2	two	CARDINAL
ftr-396	424	3	fourth	ORDINAL
ftr-396	425	1	third	ORDINAL
ftr-396	426	1	bna platforms	ORG
ftr-396	427	1	59	CARDINAL
ftr-396	427	2	2008	DATE
ftr-396	428	1	961	CARDINAL
ftr-396	428	2	384	CARDINAL
ftr-396	429	1	section iii	PERSON
ftr-396	429	2	section 83	LAW
ftr-396	430	1	962	CARDINAL
ftr-396	430	2	florida	GPE
ftr-396	430	3	8:9	CARDINAL
ftr-396	430	4	section 83	LAW
ftr-396	431	1	385	CARDINAL
ftr-396	433	1	1	CARDINAL
ftr-396	433	2	fmv	ORG
ftr-396	433	3	2	CARDINAL
ftr-396	433	4	fmv	ORG
ftr-396	434	1	383	CARDINAL
ftr-396	434	2	384	CARDINAL
ftr-396	434	3	section 83	LAW
ftr-396	434	4	two	CARDINAL
ftr-396	435	1	u.s.	GPE
ftr-396	435	2	fmv	ORG
ftr-396	435	3	383	CARDINAL
ftr-396	435	4	384	CARDINAL
ftr-396	436	1	the bna daily tax report	ORG
ftr-396	436	2	83	DATE
ftr-396	437	1	about one	CARDINAL
ftr-396	437	2	two	CARDINAL
ftr-396	437	3	irs	ORG
ftr-396	437	4	9321	CARDINAL
ftr-396	438	1	409a	PRODUCT
ftr-396	439	1	60	CARDINAL
ftr-396	439	2	a. thomas brisendine	PERSON
ftr-396	439	3	e. thomas veal	PERSON
ftr-396	439	4	385	CARDINAL
ftr-396	441	1	2008	DATE
ftr-396	442	1	963	CARDINAL
ftr-396	442	2	daily	DATE
ftr-396	442	3	83	DATE
ftr-396	442	4	1000	CARDINAL
ftr-396	442	5	4/11/2007	DATE
ftr-396	443	1	daily	DATE
ftr-396	443	2	409a	PRODUCT
ftr-396	443	3	275	CARDINAL
ftr-396	446	1	section 83	LAW
ftr-396	447	1	section 83	LAW
ftr-396	448	1	section 1.83-7	LAW
ftr-396	451	1	first	ORDINAL
ftr-396	451	2	second	ORDINAL
ftr-396	452	1	section 83	LAW
ftr-396	453	1	964	CARDINAL
ftr-396	453	2	florida	GPE
ftr-396	453	3	8:9	CARDINAL
ftr-396	454	1	b. cch	PERSON
ftr-396	454	2	section 83	LAW
ftr-396	455	1	cch	PERSON
ftr-396	456	1	61-90	CARDINAL
ftr-396	456	2	sec	ORG
ftr-396	456	3	83	CARDINAL
ftr-396	456	4	2007fed	TIME
ftr-396	456	5	1.83-7	DATE
ftr-396	456	6	cch	PERSON
ftr-396	457	1	section 1.83-7	LAW
ftr-396	457	2	section 83	LAW
ftr-396	458	1	section 83	LAW
ftr-396	460	1	cch	PERSON
ftr-396	460	2	section 83	LAW
ftr-396	461	1	83	DATE
ftr-396	462	1	41	CARDINAL
ftr-396	462	2	first	ORDINAL
ftr-396	463	1	first	ORDINAL
ftr-396	463	2	cch	PERSON
ftr-396	465	1	cch	PERSON
ftr-396	465	2	83	DATE
ftr-396	465	3	41	CARDINAL
ftr-396	465	4	first	ORDINAL
ftr-396	465	5	cch	PERSON
ftr-396	465	6	18,960.042	CARDINAL
ftr-396	466	1	61	CARDINAL
ftr-396	467	1	2008	DATE
ftr-396	468	1	965	CARDINAL
ftr-396	468	2	20%	PERCENT
ftr-396	468	3	kanan	ORG
ftr-396	468	4	the underlying rmail stock	ORG
ftr-396	470	1	409a	CARDINAL
ftr-396	471	1	92	CARDINAL
ftr-396	472	1	ginsburg & levin	ORG
ftr-396	472	2	one	CARDINAL
ftr-396	473	1	section 83	LAW
ftr-396	474	1	83	DATE
ftr-396	474	2	first	ORDINAL
ftr-396	475	1	third	ORDINAL
ftr-396	475	2	fourth	ORDINAL
ftr-396	477	1	c. ria checkpoint	PERSON
ftr-396	477	2	ria checkpoint	PERSON
ftr-396	479	1	62	CARDINAL
ftr-396	483	1	64	CARDINAL
ftr-396	485	1	cch	PERSON
ftr-396	485	2	1	CARDINAL
ftr-396	485	3	2	CARDINAL
ftr-396	485	4	3	CARDINAL
ftr-396	485	5	weekly	DATE
ftr-396	485	6	4	CARDINAL
ftr-396	485	7	5	CARDINAL
ftr-396	485	8	monthly	DATE
ftr-396	485	9	6	CARDINAL
ftr-396	486	1	66	CARDINAL
ftr-396	487	1	ginsburg & levin	ORG
ftr-396	487	2	supra	PERSON
ftr-396	487	3	22	CARDINAL
ftr-396	487	4	1505.6.2	CARDINAL
ftr-396	488	1	the standard cch federal tax research package	ORG
ftr-396	490	1	966	CARDINAL
ftr-396	490	2	florida	GPE
ftr-396	490	3	8:9	CARDINAL
ftr-396	491	1	83	CARDINAL
ftr-396	492	1	1	CARDINAL
ftr-396	492	2	us	GPE
ftr-396	493	1	2	CARDINAL
ftr-396	493	2	3	CARDINAL
ftr-396	493	3	4	CARDINAL
ftr-396	493	4	5	CARDINAL
ftr-396	493	5	warren	GPE
ftr-396	493	6	gorham & lamont	ORG
ftr-396	494	1	u.s.	GPE
ftr-396	496	1	section 83	LAW
ftr-396	496	2	section 83	LAW
ftr-396	497	1	67	CARDINAL
ftr-396	500	1	1	CARDINAL
ftr-396	500	2	2	CARDINAL
ftr-396	500	3	2	CARDINAL
ftr-396	500	4	3	CARDINAL
ftr-396	500	5	3	CARDINAL
ftr-396	500	6	4	CARDINAL
ftr-396	500	7	designates	ORG
ftr-396	500	8	u.s.	GPE
ftr-396	500	9	5	CARDINAL
ftr-396	500	10	designates	ORG
ftr-396	500	11	u.s.	GPE
ftr-396	501	1	2008	DATE
ftr-396	502	1	967	CARDINAL
ftr-396	502	2	section 83	LAW
ftr-396	504	1	wg&l	ORG
ftr-396	504	2	warren	GPE
ftr-396	504	3	gorham & lamont	ORG
ftr-396	505	1	wg&l	ORG
ftr-396	505	2	mcmahon & zelenak	ORG
ftr-396	505	3	968	CARDINAL
ftr-396	505	4	florida	GPE
ftr-396	505	5	8:9	CARDINAL
ftr-396	505	6	individuals.68	PRODUCT
ftr-396	506	1	83	CARDINAL
ftr-396	506	2	83	DATE
ftr-396	506	3	wg&l	ORG
ftr-396	508	1	u.s.	GPE
ftr-396	508	2	83	DATE
ftr-396	509	1	68	CARDINAL
ftr-396	509	2	boris i. bittker	PERSON
ftr-396	509	3	martin j. mcmahon & lawrence zelenak	PERSON
ftr-396	509	4	3rd	ORDINAL
ftr-396	509	5	2002	DATE
ftr-396	509	6	2007	DATE
ftr-396	510	1	2008	DATE
ftr-396	511	1	969	CARDINAL
ftr-396	511	2	251	CARDINAL
ftr-396	512	1	one	CARDINAL
ftr-396	514	1	florida	GPE
ftr-396	514	2	8:9	CARDINAL
ftr-396	514	3	83	DATE
ftr-396	515	1	409a	PRODUCT
ftr-396	515	2	warren	GPE
ftr-396	515	3	gorham & lamont	ORG
ftr-396	515	4	weekly	DATE
ftr-396	515	5	ria tax watch	ORG
ftr-396	516	1	99	CARDINAL
ftr-396	517	1	seven	CARDINAL
ftr-396	517	2	taxation,69	ORG
ftr-396	518	1	69	CARDINAL
ftr-396	519	1	ria checkpoint’s	PERSON
ftr-396	519	2	2008	DATE
ftr-396	520	1	971	CARDINAL
ftr-396	520	2	409a	PRODUCT
ftr-396	520	3	seven	CARDINAL
ftr-396	521	1	bna daily tax report	ORG
ftr-396	522	1	972	CARDINAL
ftr-396	522	2	florida	GPE
ftr-396	522	3	8:9	CARDINAL
ftr-396	523	1	409a	PRODUCT
ftr-396	523	2	daily	DATE
ftr-396	523	3	409a	PRODUCT
ftr-396	523	4	bna daily tax report	WORK_OF_ART
ftr-396	523	5	64	CARDINAL
ftr-396	524	1	ria checkpoint	PERSON
ftr-396	524	2	bna	ORG
ftr-396	524	3	cch	PERSON
ftr-396	525	1	ria	PRODUCT
ftr-396	525	2	u.s.	GPE
ftr-396	525	3	warren	GPE
ftr-396	525	4	gorham & lamont	ORG
ftr-396	526	1	section 83	LAW
ftr-396	526	2	83	CARDINAL
ftr-396	527	1	warren	GPE
ftr-396	527	2	gorham & lamont	ORG
ftr-396	528	1	2008	DATE
ftr-396	529	1	973	CARDINAL
ftr-396	529	2	section 83	LAW
ftr-396	530	1	section 83	LAW
ftr-396	531	1	26	CARDINAL
ftr-396	531	2	83	CARDINAL
ftr-396	531	3	section 83	LAW
ftr-396	532	1	section 83	LAW
ftr-396	532	2	section 83.70	LAW
ftr-396	532	3	section 83	LAW
ftr-396	533	1	70	DATE
ftr-396	537	1	1.83	CARDINAL
ftr-396	539	1	974	CARDINAL
ftr-396	539	2	florida	GPE
ftr-396	539	3	8:9	CARDINAL
ftr-396	539	4	1.83	CARDINAL
ftr-396	539	5	eight	CARDINAL
ftr-396	540	1	section 83	LAW
ftr-396	542	1	section 83	LAW
ftr-396	543	1	nine	CARDINAL
ftr-396	543	2	one	CARDINAL
ftr-396	544	1	section 83	LAW
ftr-396	545	1	section 83	LAW
ftr-396	548	1	section 83	LAW
ftr-396	552	1	26	CARDINAL
ftr-396	556	1	26	CARDINAL
ftr-396	557	1	1.83	CARDINAL
ftr-396	558	1	71	CARDINAL
ftr-396	561	1	72	DATE
ftr-396	561	2	zolman cavitch & matthew p. cavitch	ORG
ftr-396	561	3	5.05	CARDINAL
ftr-396	561	4	2006	DATE
ftr-396	562	1	2008	DATE
ftr-396	563	1	975	CARDINAL
ftr-396	563	2	chapter 5	LAW
ftr-396	564	1	first	ORDINAL
ftr-396	568	1	9.06	CARDINAL
ftr-396	570	1	one 73	CARDINAL
ftr-396	571	1	martin l. fried	PERSON
ftr-396	571	2	9.06	CARDINAL
ftr-396	571	3	2006	DATE
ftr-396	572	1	976	CARDINAL
ftr-396	572	2	florida	GPE
ftr-396	573	1	8:9	CARDINAL
ftr-396	573	2	eight	CARDINAL
ftr-396	573	3	annual	DATE
ftr-396	573	4	nyu	ORG
ftr-396	574	1	consider.75	LOC
ftr-396	575	1	one	CARDINAL
ftr-396	575	2	74	CARDINAL
ftr-396	576	1	2006-4, 2006-1	DATE
ftr-396	576	2	307	CARDINAL
ftr-396	577	1	77	CARDINAL
ftr-396	578	1	75	CARDINAL
ftr-396	579	1	american	NORP
ftr-396	579	2	2004	DATE
ftr-396	579	3	2005-1	DATE
ftr-396	579	4	first	ORDINAL
ftr-396	579	5	annual	DATE
ftr-396	580	1	fed	ORG
ftr-396	581	1	64(s)-3	CARDINAL
ftr-396	581	2	2006	DATE
ftr-396	581	3	annual	DATE
ftr-396	582	1	fed	ORG
ftr-396	583	1	64-28	CARDINAL
ftr-396	584	1	76	DATE
ftr-396	585	1	409a	PRODUCT
ftr-396	585	2	26	CARDINAL
ftr-396	586	1	77	CARDINAL
ftr-396	586	2	70	CARDINAL
ftr-396	589	1	57930	DATE
ftr-396	589	2	oct. 4, 2005	DATE
ftr-396	592	1	1	CARDINAL
ftr-396	592	2	2	CARDINAL
ftr-396	594	1	2008	DATE
ftr-396	595	1	977	CARDINAL
ftr-396	595	2	108-357	MONEY
ftr-396	595	3	american	NORP
ftr-396	595	4	2004),78	CARDINAL
ftr-396	596	1	chapter 9	LAW
ftr-396	596	2	9.06	CARDINAL
ftr-396	596	3	1.2	CARDINAL
ftr-396	596	4	2006-4	DATE
ftr-396	596	5	eight	CARDINAL
ftr-396	596	6	2006-4	DATE
ftr-396	596	7	57930	DATE
ftr-396	596	8	70 fr 57930	CARDINAL
ftr-396	596	9	108357	DATE
ftr-396	596	10	108	CARDINAL
ftr-396	598	1	p.l	PERSON
ftr-396	598	2	357	CARDINAL
ftr-396	598	3	04-h783-13	CARDINAL
ftr-396	598	4	108	CARDINAL
ftr-396	599	1	weekly	DATE
ftr-396	599	2	today	DATE
ftr-396	601	1	92	CARDINAL
ftr-396	601	2	weekly	DATE
ftr-396	601	3	283	CARDINAL
ftr-396	601	4	today	DATE
ftr-396	603	1	irs	ORG
ftr-396	604	1	irs	ORG
ftr-396	605	1	seven	CARDINAL
ftr-396	605	2	1	CARDINAL
ftr-396	605	3	2006-4	DATE
ftr-396	605	4	2	CARDINAL
ftr-396	605	5	72	DATE
ftr-396	605	6	19234	DATE
ftr-396	605	7	april 17, 2007	DATE
ftr-396	605	8	3	CARDINAL
ftr-396	605	9	dec. 19, 2005	DATE
ftr-396	605	10	4	CARDINAL
ftr-396	605	11	57930	DATE
ftr-396	605	12	oct. 4, 2005	DATE
ftr-396	607	1	american	NORP
ftr-396	607	2	2004	DATE
ftr-396	609	1	108	CARDINAL
ftr-396	609	2	118	CARDINAL
ftr-396	610	1	1418	CARDINAL
ftr-396	610	2	2004	DATE
ftr-396	611	1	79	CARDINAL
ftr-396	613	1	108	CARDINAL
ftr-396	613	2	2004	DATE
ftr-396	614	1	978	CARDINAL
ftr-396	614	2	florida	GPE
ftr-396	614	3	8:9	CARDINAL
ftr-396	614	4	several hundred	CARDINAL
ftr-396	615	1	weekly	DATE
ftr-396	615	2	today	DATE
ftr-396	616	1	nine	CARDINAL
ftr-396	617	1	thomas jaworski	PERSON
ftr-396	617	2	senate	ORG
ftr-396	617	3	2007	DATE
ftr-396	617	4	today	DATE
ftr-396	617	5	109-1	CARDINAL
ftr-396	617	6	2007	DATE
ftr-396	618	1	81	CARDINAL
ftr-396	619	1	richard ehrhart	PERSON
ftr-396	619	2	38	CARDINAL
ftr-396	619	3	j. marshall l. rev	PERSON
ftr-396	620	1	743	CARDINAL
ftr-396	620	2	2005	DATE
ftr-396	620	3	congress	ORG
ftr-396	620	4	409a	PRODUCT
ftr-396	621	1	2008	DATE
ftr-396	622	1	979	CARDINAL
ftr-396	622	2	jack cummings	PERSON
ftr-396	623	1	the social science research network.83	ORG
ftr-396	624	1	82	CARDINAL
ftr-396	624	2	cummings	ORG
ftr-396	624	3	supra	PERSON
ftr-396	624	4	5	CARDINAL
ftr-396	624	5	343	CARDINAL
ftr-396	625	1	83	CARDINAL
ftr-396	626	1	nine	CARDINAL
ftr-396	626	2	april, 2007	DATE
ftr-396	627	1	409a	PRODUCT
ftr-396	627	2	february 2007	DATE
ftr-396	627	3	409a	PRODUCT
ftr-396	628	1	daniel i. halperin & ethan yale	PERSON
ftr-396	628	2	georgetown univ.	ORG
ftr-396	629	1	ctr	GPE
ftr-396	630	1	969074, 2007	DATE
ftr-396	630	2	980	CARDINAL
ftr-396	630	3	florida	GPE
ftr-396	630	4	8:9	CARDINAL
ftr-396	633	1	e. westlaw research	ORG
ftr-396	635	1	section 83	LAW
ftr-396	638	1	section 83	LAW
ftr-396	638	2	2008	DATE
ftr-396	639	1	981	CARDINAL
ftr-396	639	2	section 83	LAW
ftr-396	639	3	section 83	LAW
ftr-396	641	1	83”in	MONEY
ftr-396	641	2	section 83	LAW
ftr-396	641	3	13	MONEY
ftr-396	641	4	section 1.83-7	LAW
ftr-396	641	5	84	CARDINAL
ftr-396	643	1	17	CARDINAL
ftr-396	643	2	third	ORDINAL
ftr-396	643	3	409a	PRODUCT
ftr-396	644	1	two	CARDINAL
ftr-396	645	1	85	CARDINAL
ftr-396	646	1	1.83	CARDINAL
ftr-396	648	1	1.83-7	CARDINAL
ftr-396	648	2	982	CARDINAL
ftr-396	648	3	florida	GPE
ftr-396	649	1	8:9	CARDINAL
ftr-396	650	1	pli	PERSON
ftr-396	653	1	86	CARDINAL
ftr-396	655	1	2008	DATE
ftr-396	656	1	983	CARDINAL
ftr-396	656	2	83”in	MONEY
ftr-396	656	3	section 83	LAW
ftr-396	656	4	13	MONEY
ftr-396	656	5	section 1.83-7	LAW
ftr-396	657	1	section 1.83-7	LAW
ftr-396	661	1	984	CARDINAL
ftr-396	661	2	florida	GPE
ftr-396	661	3	8:9	CARDINAL
ftr-396	661	4	83”in	MONEY
ftr-396	661	5	section 83	LAW
ftr-396	661	6	13	MONEY
ftr-396	661	7	section 1.83-7	LAW
ftr-396	662	1	warren	GPE
ftr-396	662	2	gorham & lamont	ORG
ftr-396	664	1	83	CARDINAL
ftr-396	666	1	60	CARDINAL
ftr-396	666	2	sixth	ORDINAL
ftr-396	666	3	60.2	CARDINAL
ftr-396	667	1	boris i. bittker & lawrence lokken	ORG
ftr-396	667	2	60.2	CARDINAL
ftr-396	668	1	3rd	ORDINAL
ftr-396	670	1	2007	DATE
ftr-396	671	1	2008	DATE
ftr-396	672	1	985	CARDINAL
ftr-396	673	1	986	CARDINAL
ftr-396	673	2	florida	GPE
ftr-396	674	1	8:9	CARDINAL
ftr-396	674	2	warren	GPE
ftr-396	674	3	gorham & lamont	ORG
ftr-396	674	4	409a	PRODUCT
ftr-396	675	1	wg&l	ORG
ftr-396	675	2	wg&l	ORG
ftr-396	675	3	83	CARDINAL
ftr-396	675	4	6	MONEY
ftr-396	676	1	wg&l	ORG
ftr-396	676	2	wg&l	ORG
ftr-396	677	1	warren	GPE
ftr-396	677	2	gorham & lamont	ORG
ftr-396	679	1	wg&l	ORG
ftr-396	679	2	wg&l	ORG
ftr-396	679	3	409a	PRODUCT
ftr-396	681	1	2008	DATE
ftr-396	682	1	987	CARDINAL
ftr-396	682	2	wg&l	ORG
ftr-396	685	1	warren	GPE
ftr-396	685	2	gorham & lamont	ORG
ftr-396	686	1	five	CARDINAL
ftr-396	687	1	the rmail stock option	ORG
ftr-396	688	1	section 83	LAW
ftr-396	688	2	1.83-3	CARDINAL
ftr-396	688	3	1.83.7	CARDINAL
ftr-396	688	4	988	CARDINAL
ftr-396	688	5	florida	GPE
ftr-396	688	6	8:9	CARDINAL
ftr-396	689	1	section 83	LAW
ftr-396	694	1	section 83	LAW
ftr-396	694	2	1.83-3	CARDINAL
ftr-396	694	3	1.83.7	CARDINAL
ftr-396	695	1	five	CARDINAL
ftr-396	696	1	ginsburg	PERSON
ftr-396	696	2	levin	PERSON
ftr-396	696	3	the nyu tax institute	ORG
ftr-396	696	4	ria	ORG
ftr-396	696	5	u.s.	GPE
ftr-396	696	6	warren	GPE
ftr-396	696	7	gorham & lamont	ORG
ftr-396	696	8	weekly	DATE
ftr-396	696	9	five	CARDINAL
ftr-396	697	1	five	CARDINAL
ftr-396	697	2	five	CARDINAL
ftr-396	700	1	88	CARDINAL
ftr-396	701	1	2005-1, 2005-1	DATE
ftr-396	701	2	274	CARDINAL
ftr-396	701	3	2006-4, 2006-1	DATE
ftr-396	701	4	307. 89	DATE
ftr-396	702	1	409a	PRODUCT
ftr-396	703	1	ehrhart	ORG
ftr-396	703	2	supra	PERSON
ftr-396	703	3	82	CARDINAL
ftr-396	703	4	2005-1	DATE
ftr-396	703	5	treasury	ORG
ftr-396	704	1	2008	DATE
ftr-396	705	1	989	CARDINAL
ftr-396	708	1	researcher.92	GPE
ftr-396	710	1	one	CARDINAL
ftr-396	710	2	1	CARDINAL
ftr-396	710	3	cch	PERSON
ftr-396	710	4	2	CARDINAL
ftr-396	710	5	cch	PERSON
ftr-396	710	6	ria checkpoint	PERSON
ftr-396	711	1	cch	PERSON
ftr-396	711	2	ria checkpoint	PERSON
ftr-396	711	3	warren	GPE
ftr-396	711	4	gorham & lamont	ORG
ftr-396	711	5	cch	PERSON
ftr-396	712	1	loyola	GPE
ftr-396	712	2	los angeles	GPE
ftr-396	712	3	cch	PERSON
ftr-396	712	4	ria checkpoint 90	ORG
ftr-396	713	1	iic	PERSON
ftr-396	713	2	supra	PERSON
ftr-396	713	3	1	CARDINAL
ftr-396	713	4	2	CARDINAL
ftr-396	713	5	3	CARDINAL
ftr-396	718	1	91	CARDINAL
ftr-396	720	1	92	CARDINAL
ftr-396	721	1	supra	PERSON
ftr-396	721	2	5	CARDINAL
ftr-396	721	3	338	CARDINAL
ftr-396	722	1	93	CARDINAL
ftr-396	724	1	94	CARDINAL
ftr-396	725	1	supra	PERSON
ftr-396	725	2	37	CARDINAL
ftr-396	725	3	39	CARDINAL
ftr-396	726	1	990	ORG
ftr-396	726	2	florida	GPE
ftr-396	726	3	8:9	CARDINAL
ftr-396	727	1	ria checkpoint platforms	ORG
ftr-396	728	1	ria checkpoint	PERSON
ftr-396	728	2	ria checkpoint	PERSON
ftr-396	728	3	cch materials	ORG
ftr-396	729	1	westlaw	ORG
ftr-396	729	2	ria checkpoint	PERSON
ftr-396	729	3	cch	PERSON
ftr-396	733	1	1	CARDINAL
ftr-396	733	2	cch	PERSON
ftr-396	733	3	ria checkpoint	PERSON
ftr-396	733	4	2	CARDINAL
ftr-396	733	5	cch	PERSON
ftr-396	734	1	95	CARDINAL
ftr-396	736	1	ria checkpoint	PERSON
ftr-396	736	2	ria checkpoint	PERSON
ftr-396	737	1	96	CARDINAL
ftr-396	741	1	2008	DATE
ftr-396	742	1	991	CARDINAL
ftr-396	742	2	warren	GPE
ftr-396	742	3	gorham & lamont	ORG
ftr-396	743	1	97 97	CARDINAL