id	sid	eid	entity	type
ftr-403	1	1	186	CARDINAL
ftr-403	1	2	florida	GPE
ftr-403	1	3	7 2005	DATE
ftr-403	2	1	u.s. cfc	GPE
ftr-403	2	2	lawrence lokken i. introduction	PERSON
ftr-403	3	1	187 ii	QUANTITY
ftr-403	5	1	189 iii	QUANTITY
ftr-403	6	1	195	CARDINAL
ftr-403	6	2	a. check-the	PERSON
ftr-403	7	1	195	CARDINAL
ftr-403	9	1	198	CARDINAL
ftr-403	10	1	201	CARDINAL
ftr-403	11	1	203 1	CARDINAL
ftr-403	11	2	1	CARDINAL
ftr-403	11	3	2	CARDINAL
ftr-403	12	1	203 2	CARDINAL
ftr-403	12	2	3	CARDINAL
ftr-403	14	1	206 3	CARDINAL
ftr-403	17	1	208	CARDINAL
ftr-403	18	1	210 2005	DATE
ftr-403	20	1	187	CARDINAL
ftr-403	20	2	lawrence lokken	PERSON
ftr-403	20	3	hugh	GPE
ftr-403	20	4	the university of florida college of law	ORG
ftr-403	21	1	philip r. west	PERSON
ftr-403	21	2	steptoe & johnson	ORG
ftr-403	21	3	washington	GPE
ftr-403	21	4	dc	GPE
ftr-403	22	1	west	PERSON
ftr-403	22	2	philip r. west	PERSON
ftr-403	22	3	83	CARDINAL
ftr-403	22	4	29	CARDINAL
ftr-403	22	5	march 2005	DATE
ftr-403	23	1	jan sedemund	GPE
ftr-403	23	2	kpmg deutsche treuhand-gesellschaft ag	ORG
ftr-403	23	3	köln	ORG
ftr-403	23	4	germany	GPE
ftr-403	23	5	german	NORP
ftr-403	24	1	1	CARDINAL
ftr-403	25	1	chapter 1	LAW
ftr-403	26	1	2	CARDINAL
ftr-403	27	1	irc § 7701(a)(30	ORG
ftr-403	27	2	“united states	GPE
ftr-403	27	3	u.s.	GPE
ftr-403	28	1	3	CARDINAL
ftr-403	28	2	3	CARDINAL
ftr-403	28	3	boris i. bittker & lawrence lokken	ORG
ftr-403	28	4	69.2	CARDINAL
ftr-403	28	5	warren	GPE
ftr-403	28	6	gorham & lamont	ORG
ftr-403	29	1	3d	CARDINAL
ftr-403	31	1	hereinafter bittker & lokken	ORG
ftr-403	32	1	the united states	GPE
ftr-403	32	2	u.s.	GPE
ftr-403	33	1	4	CARDINAL
ftr-403	33	2	61(a)(7	DATE
ftr-403	33	3	301(c)(1	CARDINAL
ftr-403	34	1	5	CARDINAL
ftr-403	36	1	bittker & lokken	ORG
ftr-403	36	2	3	CARDINAL
ftr-403	36	3	72.1	CARDINAL
ftr-403	38	1	u.s. cfc	GPE
ftr-403	38	2	lawrence lokken* i.	PERSON
ftr-403	38	3	the u.s. congress	ORG
ftr-403	38	4	1962	DATE
ftr-403	38	5	u.s.	GPE
ftr-403	38	6	corporations1	PERSON
ftr-403	39	1	u.s.	GPE
ftr-403	39	2	u.s.	GPE
ftr-403	39	3	at least 10%	PERCENT
ftr-403	40	1	more than 50%	PERCENT
ftr-403	40	2	u.s.	GPE
ftr-403	40	3	the united states	GPE
ftr-403	41	1	domestic4	ORG
ftr-403	41	2	188	CARDINAL
ftr-403	41	3	florida	GPE
ftr-403	42	1	6	CARDINAL
ftr-403	42	2	881	CARDINAL
ftr-403	42	3	882	CARDINAL
ftr-403	43	1	bittker & lokken	ORG
ftr-403	43	2	3	CARDINAL
ftr-403	44	1	7	CARDINAL
ftr-403	44	2	rosanne altshuler & harry grubert	ORG
ftr-403	44	3	three	CARDINAL
ftr-403	44	4	7	CARDINAL
ftr-403	44	5	fla	GPE
ftr-403	45	1	152	CARDINAL
ftr-403	45	2	2005	DATE
ftr-403	46	1	8	CARDINAL
ftr-403	47	1	171	CARDINAL
ftr-403	48	1	9	CARDINAL
ftr-403	49	1	j. clifton fleming	PERSON
ftr-403	49	2	jr.	PERSON
ftr-403	49	3	robert j. peroni &	PERSON
ftr-403	49	4	stephen e. shay	PERSON
ftr-403	49	5	5	CARDINAL
ftr-403	49	6	fla	GPE
ftr-403	50	1	299	CARDINAL
ftr-403	50	2	2001	DATE
ftr-403	50	3	j. clifton fleming	PERSON
ftr-403	50	4	jr.	PERSON
ftr-403	50	5	robert j. peroni &	PERSON
ftr-403	50	6	stephen e. shay	PERSON
ftr-403	50	7	86	CARDINAL
ftr-403	50	8	837	CARDINAL
ftr-403	50	9	feb. 7, 2000	DATE
ftr-403	50	10	robert j. peroni	PERSON
ftr-403	50	11	j. clifton fleming	PERSON
ftr-403	50	12	jr.	PERSON
ftr-403	50	13	stephen e. shay	PERSON
ftr-403	50	14	u.s.	GPE
ftr-403	50	15	52	CARDINAL
ftr-403	50	16	smu	ORG
ftr-403	50	17	l. rev	PERSON
ftr-403	50	18	455	CARDINAL
ftr-403	50	19	1999	DATE
ftr-403	51	1	the 21st century (2001	DATE
ftr-403	52	1	u.s.	GPE
ftr-403	53	1	u.s.	GPE
ftr-403	53	2	the united states	GPE
ftr-403	53	3	u.s.	GPE
ftr-403	53	4	u.s.	GPE
ftr-403	54	1	the united states	GPE
ftr-403	54	2	u.s.-owned	NORP
ftr-403	56	1	u.s.	GPE
ftr-403	57	1	grubert	PERSON
ftr-403	57	2	recent years	DATE
ftr-403	57	3	u.s.	GPE
ftr-403	58	1	they7	PERSON
ftr-403	58	2	the united states	GPE
ftr-403	58	3	1996	DATE
ftr-403	58	4	u.s.	GPE
ftr-403	59	1	2002	DATE
ftr-403	59	2	u.s.	GPE
ftr-403	59	3	$7 billion	MONEY
ftr-403	59	4	1997	DATE
ftr-403	62	1	u.s.	GPE
ftr-403	62	2	treasury	ORG
ftr-403	62	3	the-box9 2005	GPE
ftr-403	62	4	189 10	CARDINAL
ftr-403	63	1	ps-43-95, 1996-1	ORG
ftr-403	63	2	bittker & lokken	ORG
ftr-403	63	3	3	CARDINAL
ftr-403	64	1	11	CARDINAL
ftr-403	65	1	the united states	GPE
ftr-403	65	2	20, 1961	DATE
ftr-403	65	3	doc	ORG
ftr-403	67	1	87	CARDINAL
ftr-403	67	2	8-9 (1961	DATE
ftr-403	68	1	12	CARDINAL
ftr-403	69	1	9	CARDINAL
ftr-403	70	1	kennedy	PERSON
ftr-403	72	1	irc § 955	ORG
ftr-403	72	2	1976	DATE
ftr-403	73	1	f. my10	PERSON
ftr-403	76	1	kennedy	PERSON
ftr-403	76	2	congress	ORG
ftr-403	77	1	u.s.	GPE
ftr-403	79	1	the united states	GPE
ftr-403	80	1	europe	LOC
ftr-403	80	2	japan	GPE
ftr-403	81	1	reduced12	GPE
ftr-403	81	2	american	NORP
ftr-403	81	3	190	CARDINAL
ftr-403	81	4	florida	GPE
ftr-403	82	1	13	CARDINAL
ftr-403	82	2	the united states	GPE
ftr-403	82	3	20, 1961	DATE
ftr-403	82	4	doc	ORG
ftr-403	84	1	87	CARDINAL
ftr-403	84	2	9 (1961	DATE
ftr-403	85	1	14	CARDINAL
ftr-403	86	1	ways & means	ORG
ftr-403	86	2	1	CARDINAL
ftr-403	86	3	10650	DATE
ftr-403	86	4	87th	LAW
ftr-403	86	5	1962	DATE
ftr-403	86	6	126	CARDINAL
ftr-403	87	1	1967	DATE
ftr-403	89	1	douglas dillon	PERSON
ftr-403	89	2	treasury	ORG
ftr-403	89	3	the house of representatives	ORG
ftr-403	89	4	may 3, 1961	DATE
ftr-403	90	1	15	CARDINAL
ftr-403	91	1	70	DATE
ftr-403	95	1	treasury	ORG
ftr-403	95	2	douglas dillon	PERSON
ftr-403	95	3	one	CARDINAL
ftr-403	95	4	two	CARDINAL
ftr-403	96	1	the united states	GPE
ftr-403	96	2	american	NORP
ftr-403	96	3	each year	DATE
ftr-403	97	1	dillon	PERSON
ftr-403	97	2	u.s.	GPE
ftr-403	97	3	u.s.	GPE
ftr-403	97	4	u.s.	GPE
ftr-403	97	5	american	NORP
ftr-403	101	1	the senate finance committee	ORG
ftr-403	101	2	1962	DATE
ftr-403	101	3	house	ORG
ftr-403	104	1	house	ORG
ftr-403	104	2	2005	DATE
ftr-403	105	1	191 16	CARDINAL
ftr-403	106	1	s.	PERSON
ftr-403	107	1	no. 1881	DATE
ftr-403	107	2	2d	CARDINAL
ftr-403	107	3	1962-3	DATE
ftr-403	107	4	78485	DATE
ftr-403	108	1	eugene j. mccarthy	PERSON
ftr-403	109	1	america	GPE
ftr-403	111	1	the united states	GPE
ftr-403	112	1	the united states	GPE
ftr-403	115	1	1057	DATE
ftr-403	116	1	carlson	PERSON
ftr-403	116	2	bennett	PERSON
ftr-403	116	3	butler	ORG
ftr-403	116	4	curtis	PERSON
ftr-403	116	5	morton	PERSON
ftr-403	117	1	1059	CARDINAL
ftr-403	118	1	douglas	PERSON
ftr-403	118	2	gore	PERSON
ftr-403	118	3	american	NORP
ftr-403	118	4	american	NORP
ftr-403	118	5	annually	DATE
ftr-403	121	1	1126-27	DATE
ftr-403	122	1	u.s.	GPE
ftr-403	122	2	u.s.	GPE
ftr-403	124	1	the united states	GPE
ftr-403	124	2	u.s.	GPE
ftr-403	124	3	house	ORG
ftr-403	124	4	senate	ORG
ftr-403	125	1	twenty-four years later	DATE
ftr-403	125	2	192	CARDINAL
ftr-403	125	3	florida	GPE
ftr-403	126	1	17	CARDINAL
ftr-403	127	1	2d	CARDINAL
ftr-403	127	2	the tax reform act of	LAW
ftr-403	127	3	1986	DATE
ftr-403	127	4	964-65	CARDINAL
ftr-403	128	1	1987	DATE
ftr-403	129	1	18	CARDINAL
ftr-403	130	1	8767	DATE
ftr-403	130	2	1998-1	DATE
ftr-403	131	1	the united states	GPE
ftr-403	132	1	u.s.	GPE
ftr-403	133	1	congress	ORG
ftr-403	133	2	u.s.	GPE
ftr-403	134	1	congress	ORG
ftr-403	134	2	u.s.	GPE
ftr-403	134	3	u.s.	GPE
ftr-403	135	1	congress	ORG
ftr-403	135	2	u.s.	GPE
ftr-403	135	3	u.s.	GPE
ftr-403	135	4	congress	ORG
ftr-403	135	5	u.s.	GPE
ftr-403	135	6	the united states	GPE
ftr-403	135	7	u.s.	GPE
ftr-403	138	1	non-u.s.	GPE
ftr-403	139	1	u.s.	GPE
ftr-403	139	2	u.s.	GPE
ftr-403	141	1	.18 2005	DATE
ftr-403	142	1	193	CARDINAL
ftr-403	142	2	non-u.s.	GPE
ftr-403	143	1	u.s.	GPE
ftr-403	143	2	u.s.	GPE
ftr-403	145	1	national foreign trade council	ORG
ftr-403	145	2	the 21st century 12–14 (2001	DATE
ftr-403	147	1	x corp.	ORG
ftr-403	147	2	delaware	GPE
ftr-403	147	3	fc	ORG
ftr-403	147	4	u.s.	GPE
ftr-403	147	5	fc	GPE
ftr-403	147	6	x corp.	ORG
ftr-403	148	1	fc	ORG
ftr-403	149	1	the united states	GPE
ftr-403	149	2	fc	NORP
ftr-403	151	1	19	CARDINAL
ftr-403	151	2	953	CARDINAL
ftr-403	151	3	bittker & lokken	ORG
ftr-403	151	4	3	CARDINAL
ftr-403	151	5	69.3	CARDINAL
ftr-403	152	1	20	CARDINAL
ftr-403	153	1	bittker & lokken	ORG
ftr-403	153	2	3	CARDINAL
ftr-403	153	3	69.4	CARDINAL
ftr-403	154	1	21	DATE
ftr-403	154	2	bittker & lokken	ORG
ftr-403	154	3	3	CARDINAL
ftr-403	154	4	69.5	CARDINAL
ftr-403	158	1	two	CARDINAL
ftr-403	158	2	u.s.	GPE
ftr-403	158	3	u.s.	GPE
ftr-403	159	1	congress	ORG
ftr-403	159	2	1	CARDINAL
ftr-403	159	3	incorporation.19 2	DATE
ftr-403	159	4	3	CARDINAL
ftr-403	159	5	194	CARDINAL
ftr-403	159	6	florida	GPE
ftr-403	160	1	22	CARDINAL
ftr-403	161	1	2004	DATE
ftr-403	163	1	108	CARDINAL
ftr-403	163	2	415	CARDINAL
ftr-403	163	3	118	CARDINAL
ftr-403	164	1	1418	CARDINAL
ftr-403	165	1	bittker & lokken	ORG
ftr-403	165	2	3	CARDINAL
ftr-403	165	3	69.6	CARDINAL
ftr-403	166	1	23	CARDINAL
ftr-403	167	1	irc § 954(f	ORG
ftr-403	167	2	bittker & lokken	ORG
ftr-403	167	3	3	CARDINAL
ftr-403	167	4	69.7	CARDINAL
ftr-403	168	1	24	DATE
ftr-403	168	2	bittker & lokken	ORG
ftr-403	168	3	3	CARDINAL
ftr-403	168	4	69.8	CARDINAL
ftr-403	169	1	25	DATE
ftr-403	170	1	bittker & lokken	ORG
ftr-403	170	2	3	CARDINAL
ftr-403	170	3	69.10	CARDINAL
ftr-403	171	1	26	CARDINAL
ftr-403	171	2	bittker & lokken	ORG
ftr-403	171	3	3	CARDINAL
ftr-403	171	4	69.10	CARDINAL
ftr-403	172	1	27	CARDINAL
ftr-403	173	1	956	CARDINAL
ftr-403	173	2	bittker & lokken	ORG
ftr-403	173	3	3	CARDINAL
ftr-403	173	4	69.11	CARDINAL
ftr-403	174	1	28	CARDINAL
ftr-403	175	1	1248	DATE
ftr-403	175	2	bittker & lokken	ORG
ftr-403	175	3	3	CARDINAL
ftr-403	175	4	69.14	CARDINAL
ftr-403	176	1	29	CARDINAL
ftr-403	177	1	2001	DATE
ftr-403	177	2	1997	DATE
ftr-403	177	3	int’l fiscal ass’n	LOC
ftr-403	177	4	cahiers de droit	ORG
ftr-403	178	1	2001	DATE
ftr-403	178	2	kluwer 2d ed	ORG
ftr-403	178	3	1998	DATE
ftr-403	179	1	30	CARDINAL
ftr-403	180	1	1998	DATE
ftr-403	180	2	oecd	ORG
ftr-403	181	1	oecd 1998	ORG
ftr-403	182	1	oecd	ORG
ftr-403	183	1	4.	CARDINAL
ftr-403	183	2	congress	ORG
ftr-403	183	3	the united states	GPE
ftr-403	184	1	of25	PRODUCT
ftr-403	184	2	u.s.	GPE
ftr-403	184	3	“united states property	GPE
ftr-403	184	4	u.s.	GPE
ftr-403	184	5	the united states	GPE
ftr-403	185	1	u.s.	GPE
ftr-403	185	2	u.s.	GPE
ftr-403	185	3	u.s.	GPE
ftr-403	185	4	the united states	GPE
ftr-403	185	5	first	ORDINAL
ftr-403	185	6	about 25	CARDINAL
ftr-403	186	1	basic29	ORG
ftr-403	186	2	the u.s. congress	ORG
ftr-403	186	3	1962	DATE
ftr-403	187	1	2005	DATE
ftr-403	187	2	195 31	DATE
ftr-403	188	1	bittker & lokken	ORG
ftr-403	188	2	3	CARDINAL
ftr-403	189	1	u.s.	GPE
ftr-403	189	2	first	ORDINAL
ftr-403	189	3	u.s.	GPE
ftr-403	189	4	canada	GPE
ftr-403	189	5	germany	GPE
ftr-403	189	6	1972	DATE
ftr-403	190	1	canadian	NORP
ftr-403	190	2	german	NORP
ftr-403	190	3	u.s.	GPE
ftr-403	193	1	japan	GPE
ftr-403	193	2	1978	DATE
ftr-403	193	3	the united kingdom	GPE
ftr-403	193	4	1984	DATE
ftr-403	196	1	u.s.	GPE
ftr-403	196	2	u.s.	GPE
ftr-403	196	3	the united states	GPE
ftr-403	196	4	u.s.	GPE
ftr-403	196	5	treasury	ORG
ftr-403	197	1	an31	ORG
ftr-403	201	1	u.s.	GPE
ftr-403	201	2	only two	CARDINAL
ftr-403	201	3	second	ORDINAL
ftr-403	203	1	196	CARDINAL
ftr-403	203	2	florida	GPE
ftr-403	204	1	32	DATE
ftr-403	206	1	33	CARDINAL
ftr-403	207	1	morrissey v. cir	PERSON
ftr-403	207	2	296	CARDINAL
ftr-403	207	3	344	CARDINAL
ftr-403	208	1	34	CARDINAL
ftr-403	208	2	bittker & lokken	ORG
ftr-403	208	3	3	CARDINAL
ftr-403	209	1	35	CARDINAL
ftr-403	211	1	301.7701-2(a)(3	QUANTITY
ftr-403	211	2	1996	DATE
ftr-403	212	1	36	CARDINAL
ftr-403	213	1	gravelle & connaughton	ORG
ftr-403	213	2	47	CARDINAL
ftr-403	214	1	375	CARDINAL
ftr-403	214	2	1992	DATE
ftr-403	214	3	u.s.	GPE
ftr-403	216	1	the supreme court	ORG
ftr-403	216	2	1935	DATE
ftr-403	217	1	four	CARDINAL
ftr-403	218	1	three or	CARDINAL
ftr-403	218	2	four	CARDINAL
ftr-403	218	3	more than two	CARDINAL
ftr-403	219	1	the united states	GPE
ftr-403	219	2	30 years ago	DATE
ftr-403	219	3	all 50	CARDINAL
ftr-403	219	4	llc	GPE
ftr-403	224	1	2005	DATE
ftr-403	225	1	197 37	CARDINAL
ftr-403	226	1	ps-43-95, 1996-1	ORG
ftr-403	226	2	865	CARDINAL
ftr-403	226	3	38	CARDINAL
ftr-403	227	1	8697	DATE
ftr-403	227	2	61	DATE
ftr-403	229	1	66,584	CARDINAL
ftr-403	229	2	dec. 18, 1996	DATE
ftr-403	229	3	1997-1	DATE
ftr-403	229	4	39	CARDINAL
ftr-403	231	1	301.7701-2(b)(1	MONEY
ftr-403	231	2	8)	CARDINAL
ftr-403	233	1	301.7701-3(a	QUANTITY
ftr-403	234	1	41	CARDINAL
ftr-403	235	1	17	CARDINAL
ftr-403	235	2	november 2005	DATE
ftr-403	236	1	42	DATE
ftr-403	237	1	gmbh gesetz	PERSON
ftr-403	238	1	43	CARDINAL
ftr-403	239	1	1(1	CARDINAL
ftr-403	241	1	1996	DATE
ftr-403	241	2	the beginning of 1997	DATE
ftr-403	241	3	u.s.	GPE
ftr-403	243	1	two	CARDINAL
ftr-403	244	1	only one	CARDINAL
ftr-403	246	1	u.s.	GPE
ftr-403	247	1	treasury	ORG
ftr-403	248	1	irs	ORG
ftr-403	250	1	u.s.	GPE
ftr-403	251	1	llc	GPE
ftr-403	252	1	gmbh	PERSON
ftr-403	252	2	germany	GPE
ftr-403	253	1	owners41	ORG
ftr-403	254	1	gmbh	PERSON
ftr-403	254	2	german	NORP
ftr-403	254	3	taxation.43	NORP
ftr-403	254	4	198	CARDINAL
ftr-403	254	5	florida	GPE
ftr-403	255	1	44	DATE
ftr-403	257	1	93	CARDINAL
ftr-403	258	1	98	CARDINAL
ftr-403	258	2	1998-2	DATE
ftr-403	259	1	45	CARDINAL
ftr-403	261	1	first	ORDINAL
ftr-403	264	1	95-14, 1995-1	DATE
ftr-403	264	2	297	CARDINAL
ftr-403	264	3	298	CARDINAL
ftr-403	264	4	46	DATE
ftr-403	267	1	1.894-1(d)(2	CARDINAL
ftr-403	268	1	u.s.	GPE
ftr-403	268	2	german	NORP
ftr-403	269	1	one	CARDINAL
ftr-403	270	1	same45	EVENT
ftr-403	270	2	u.s.	GPE
ftr-403	271	1	u.s.	GPE
ftr-403	272	1	u.s.	GPE
ftr-403	272	2	two	CARDINAL
ftr-403	273	1	u.s.	GPE
ftr-403	274	1	three	CARDINAL
ftr-403	276	1	199	CARDINAL
ftr-403	277	1	example 1	DATE
ftr-403	277	2	lco	ORG
ftr-403	277	3	u.s.	GPE
ftr-403	278	1	lco	ORG
ftr-403	278	2	lco	ORG
ftr-403	278	3	lco.	ORG
ftr-403	282	1	1	CARDINAL
ftr-403	282	2	delco	ORG
ftr-403	282	3	delaware	GPE
ftr-403	282	4	the united states	GPE
ftr-403	283	1	the delco group	ORG
ftr-403	284	1	delco.	ORG
ftr-403	285	1	5%	PERCENT
ftr-403	286	1	35%	PERCENT
ftr-403	287	1	10%	PERCENT
ftr-403	288	1	35%	PERCENT
ftr-403	288	2	10%	PERCENT
ftr-403	289	1	u.s.	GPE
ftr-403	290	1	u.s.	GPE
ftr-403	291	1	u.s.	GPE
ftr-403	292	1	income.47	ORG
ftr-403	292	2	2	CARDINAL
ftr-403	293	1	1	CARDINAL
ftr-403	294	1	delco	ORG
ftr-403	294	2	5%	PERCENT
ftr-403	295	1	u.s.	GPE
ftr-403	296	1	u.s.	GPE
ftr-403	297	1	200	CARDINAL
ftr-403	297	2	florida	GPE
ftr-403	298	1	48	DATE
ftr-403	299	1	the united states	GPE
ftr-403	299	2	u.s.	GPE
ftr-403	300	1	u.s.	GPE
ftr-403	300	2	september 20, 1996	DATE
ftr-403	300	3	article 4(1)(d	LAW
ftr-403	302	1	u.s.	GPE
ftr-403	302	2	the united states	GPE
ftr-403	302	3	u.s.	GPE
ftr-403	303	1	49	CARDINAL
ftr-403	304	1	u.s.	GPE
ftr-403	304	2	u.s.	GPE
ftr-403	305	1	50	CARDINAL
ftr-403	306	1	51	CARDINAL
ftr-403	306	2	954(c)(3)(a)(i	CARDINAL
ftr-403	307	1	52	DATE
ftr-403	308	1	more than 50%	PERCENT
ftr-403	309	1	example 1	DATE
ftr-403	309	2	35% to 10%	PERCENT
ftr-403	309	3	u.s.	GPE
ftr-403	311	1	3	CARDINAL
ftr-403	311	2	florco	ORG
ftr-403	311	3	florida	GPE
ftr-403	311	4	the united states	GPE
ftr-403	312	1	gco	ORG
ftr-403	312	2	g. florco	PERSON
ftr-403	312	3	one	CARDINAL
ftr-403	312	4	g. prs	PERSON
ftr-403	312	5	1,000	MONEY
ftr-403	312	6	10%	PERCENT
ftr-403	313	1	35%	PERCENT
ftr-403	313	2	annual	DATE
ftr-403	313	3	100	MONEY
ftr-403	315	1	10%	PERCENT
ftr-403	315	2	it.48	ORG
ftr-403	315	3	u.s.	GPE
ftr-403	317	1	holding49	PERSON
ftr-403	319	1	gco	GPE
ftr-403	319	2	prs are51 52	ORG
ftr-403	319	3	gco	ORG
ftr-403	320	1	2005	DATE
ftr-403	322	1	201	CARDINAL
ftr-403	323	1	98-11	CARDINAL
ftr-403	323	2	1998-1	DATE
ftr-403	323	3	433	CARDINAL
ftr-403	324	1	54	CARDINAL
ftr-403	325	1	cooper, melcher & stretch	ORG
ftr-403	326	1	79	CARDINAL
ftr-403	326	2	885	CARDINAL
ftr-403	326	3	may 18, 1998	DATE
ftr-403	326	4	gannon	ORG
ftr-403	326	5	calianese	GPE
ftr-403	326	6	moreland & seo	ORG
ftr-403	326	7	79	CARDINAL
ftr-403	326	8	473	CARDINAL
ftr-403	326	9	27, 1998	DATE
ftr-403	326	10	16	CARDINAL
ftr-403	326	11	int’l 1467	PRODUCT
ftr-403	326	12	4, 1998	DATE
ftr-403	326	13	leblang	PERSON
ftr-403	326	14	u.s.	GPE
ftr-403	326	15	27	CARDINAL
ftr-403	327	1	int’l j. 539	PERSON
ftr-403	327	2	1998	DATE
ftr-403	327	3	new york	GPE
ftr-403	327	4	98-11	CARDINAL
ftr-403	327	5	79	CARDINAL
ftr-403	327	6	877	CARDINAL
ftr-403	327	7	may 18, 1998	DATE
ftr-403	327	8	16	CARDINAL
ftr-403	327	9	int’l 1669	PERSON
ftr-403	327	10	25, 1998	DATE
ftr-403	327	11	16	CARDINAL
ftr-403	327	12	int’l 1003	PRODUCT
ftr-403	327	13	mar. 30, 1998	DATE
ftr-403	328	1	u.s.	GPE
ftr-403	328	2	98-11	CARDINAL
ftr-403	328	3	16	CARDINAL
ftr-403	328	4	int’l 1797	PRODUCT
ftr-403	328	5	jun. 8, 1998	DATE
ftr-403	328	6	98-11	CARDINAL
ftr-403	328	7	78	CARDINAL
ftr-403	328	8	1739	DATE
ftr-403	328	9	mar. 30, 1998	DATE
ftr-403	329	1	yoder	PERSON
ftr-403	329	2	77	CARDINAL
ftr-403	329	3	142	CARDINAL
ftr-403	329	4	mar. 1999	DATE
ftr-403	330	1	55	CARDINAL
ftr-403	331	1	1	CARDINAL
ftr-403	331	2	3	CARDINAL
ftr-403	331	3	more than one half	DATE
ftr-403	332	1	irs	ORG
ftr-403	332	2	u.s.	GPE
ftr-403	332	3	structure53	GPE
ftr-403	333	1	1	CARDINAL
ftr-403	334	1	3	CARDINAL
ftr-403	334	2	the united states	GPE
ftr-403	338	1	35%	PERCENT
ftr-403	339	1	countries55	NORP
ftr-403	339	2	202	CARDINAL
ftr-403	339	3	florida	GPE
ftr-403	341	1	56	CARDINAL
ftr-403	341	2	954(c)(3)(a)(ii	CARDINAL
ftr-403	342	1	57	CARDINAL
ftr-403	343	1	treasury	ORG
ftr-403	343	2	1	CARDINAL
ftr-403	344	1	8767	DATE
ftr-403	344	2	1998-1	DATE
ftr-403	345	1	58	DATE
ftr-403	346	1	954(c)(3)(a)(i	CARDINAL
ftr-403	348	1	1	CARDINAL
ftr-403	348	2	u.s.	GPE
ftr-403	349	1	2	CARDINAL
ftr-403	349	2	u.s.	GPE
ftr-403	351	1	1	CARDINAL
ftr-403	351	2	2	CARDINAL
ftr-403	351	3	u.s.	GPE
ftr-403	352	1	congress	ORG
ftr-403	353	1	congress	ORG
ftr-403	353	2	regime.57	DATE
ftr-403	353	3	3	CARDINAL
ftr-403	355	1	203 59	CARDINAL
ftr-403	356	1	treasury	ORG
ftr-403	356	2	98-11	CARDINAL
ftr-403	356	3	1998-1	DATE
ftr-403	356	4	433	CARDINAL
ftr-403	356	5	i.	PERSON
ftr-403	356	6	one	CARDINAL
ftr-403	357	1	3	CARDINAL
ftr-403	358	1	the united states	GPE
ftr-403	358	2	u.s.	GPE
ftr-403	359	1	u.s.	GPE
ftr-403	360	1	u.s.	GPE
ftr-403	361	1	u.s.	GPE
ftr-403	362	1	example 1	DATE
ftr-403	362	2	u.s.	GPE
ftr-403	362	3	2	CARDINAL
ftr-403	362	4	u.s.	GPE
ftr-403	363	1	3	CARDINAL
ftr-403	363	2	u.s.	GPE
ftr-403	364	1	1	CARDINAL
ftr-403	364	2	1	CARDINAL
ftr-403	364	3	2	CARDINAL
ftr-403	365	1	204	CARDINAL
ftr-403	365	2	florida	GPE
ftr-403	366	1	60	CARDINAL
ftr-403	369	1	1.954-9	CARDINAL
ftr-403	370	1	1998	DATE
ftr-403	370	2	1999	DATE
ftr-403	370	3	five years	DATE
ftr-403	371	1	bittker & lokken	ORG
ftr-403	371	2	3	CARDINAL
ftr-403	372	1	61	CARDINAL
ftr-403	375	1	1.954-9(a	CARDINAL
ftr-403	376	1	1	CARDINAL
ftr-403	376	2	2	CARDINAL
ftr-403	377	1	u.s.	GPE
ftr-403	378	1	u.s.	GPE
ftr-403	379	1	1	CARDINAL
ftr-403	379	2	1	CARDINAL
ftr-403	379	3	2	CARDINAL
ftr-403	379	4	3	CARDINAL
ftr-403	379	5	4	CARDINAL
ftr-403	379	6	35%	PERCENT
ftr-403	379	7	10%	PERCENT
ftr-403	379	8	5	CARDINAL
ftr-403	379	9	u.s.	GPE
ftr-403	381	1	2	CARDINAL
ftr-403	381	2	1	CARDINAL
ftr-403	381	3	2	CARDINAL
ftr-403	381	4	3	CARDINAL
ftr-403	381	5	4	CARDINAL
ftr-403	381	6	5	CARDINAL
ftr-403	381	7	u.s.	GPE
ftr-403	386	1	2005	DATE
ftr-403	386	2	205	CARDINAL
ftr-403	388	1	63	CARDINAL
ftr-403	389	1	gregg polsky	PERSON
ftr-403	389	2	treasury	ORG
ftr-403	389	3	the supreme court	ORG
ftr-403	390	1	84	CARDINAL
ftr-403	390	2	l. rev	PERSON
ftr-403	390	3	185	CARDINAL
ftr-403	390	4	2004	DATE
ftr-403	391	1	2005	DATE
ftr-403	391	2	1	CARDINAL
ftr-403	391	3	50,385	CARDINAL
ftr-403	391	4	wd ky	ORG
ftr-403	391	5	2005	DATE
ftr-403	394	1	1	CARDINAL
ftr-403	394	2	2	CARDINAL
ftr-403	394	3	u.s.	GPE
ftr-403	398	1	treasury	ORG
ftr-403	400	1	treasury	ORG
ftr-403	400	2	u.s.	GPE
ftr-403	401	1	1	CARDINAL
ftr-403	401	2	u.s.	GPE
ftr-403	404	1	206	CARDINAL
ftr-403	404	2	florida	GPE
ftr-403	405	1	64	DATE
ftr-403	406	1	65	DATE
ftr-403	407	1	5%	PERCENT
ftr-403	407	2	$1 million.64 2	MONEY
ftr-403	408	1	3	CARDINAL
ftr-403	408	2	irs	ORG
ftr-403	408	3	3	CARDINAL
ftr-403	408	4	1 and 2	CARDINAL
ftr-403	409	1	3	CARDINAL
ftr-403	409	2	1	CARDINAL
ftr-403	409	3	2	CARDINAL
ftr-403	409	4	congress	ORG
ftr-403	409	5	treasury	ORG
ftr-403	409	6	the united states	GPE
ftr-403	410	1	example 3	DATE
ftr-403	410	2	u.s.	GPE
ftr-403	412	1	section 7701(a	LAW
ftr-403	412	2	the united states	GPE
ftr-403	416	1	section 7701(a	LAW
ftr-403	417	1	congress	ORG
ftr-403	418	1	congress	ORG
ftr-403	418	2	2005	DATE
ftr-403	418	3	207 66	DATE
ftr-403	419	1	chevron usa, inc.	ORG
ftr-403	420	1	council, inc.	ORG
ftr-403	420	2	467	CARDINAL
ftr-403	420	3	837	CARDINAL
ftr-403	420	4	844	CARDINAL
ftr-403	420	5	1984	DATE
ftr-403	421	1	67	CARDINAL
ftr-403	422	1	bankers life & cas. co.	ORG
ftr-403	423	1	u.s.	GPE
ftr-403	423	2	142	CARDINAL
ftr-403	423	3	973	CARDINAL
ftr-403	423	4	983	CARDINAL
ftr-403	423	5	7th	ORDINAL
ftr-403	423	6	1998	DATE
ftr-403	424	1	68	CARDINAL
ftr-403	425	1	983	CARDINAL
ftr-403	432	1	treasury	ORG
ftr-403	433	1	the supreme court	ORG
ftr-403	434	1	one	CARDINAL
ftr-403	437	1	”67	EVENT
ftr-403	440	1	the supreme court	ORG
ftr-403	440	2	that68	PERSON
ftr-403	441	1	section 7701(a	DATE
ftr-403	441	2	congress	ORG
ftr-403	442	1	treasury	ORG
ftr-403	442	2	congress	ORG
ftr-403	443	1	208	CARDINAL
ftr-403	443	2	florida	GPE
ftr-403	444	1	69	CARDINAL
ftr-403	446	1	1.901-2(f)(1	CARDINAL
ftr-403	447	1	70	CARDINAL
ftr-403	448	1	mary c. bennett	PERSON
ftr-403	449	1	83	CARDINAL
ftr-403	449	2	35	CARDINAL
ftr-403	449	3	mar. 2005	DATE
ftr-403	450	1	71	CARDINAL
ftr-403	452	1	3	CARDINAL
ftr-403	452	2	one	CARDINAL
ftr-403	455	1	two	CARDINAL
ftr-403	455	2	u.s.	GPE
ftr-403	455	3	35%	PERCENT
ftr-403	456	1	u.s.	GPE
ftr-403	456	2	u.s.	GPE
ftr-403	456	3	u.s.	GPE
ftr-403	457	1	corporation69	GPE
ftr-403	457	2	u.s.	GPE
ftr-403	457	3	u.s.	GPE
ftr-403	458	1	u.s.	GPE
ftr-403	459	1	treasury	ORG
ftr-403	459	2	two	CARDINAL
ftr-403	459	3	u.s.	GPE
ftr-403	459	4	1	CARDINAL
ftr-403	459	5	u.s.	GPE
ftr-403	459	6	more than 10%	PERCENT
ftr-403	459	7	2	CARDINAL
ftr-403	459	8	2005	DATE
ftr-403	461	1	209 72	CARDINAL
ftr-403	462	1	5%	PERCENT
ftr-403	462	2	$1 million	MONEY
ftr-403	464	1	u.s.	GPE
ftr-403	464	2	more than 10%	PERCENT
ftr-403	464	3	the united states	GPE
ftr-403	466	1	u.s.	GPE
ftr-403	466	2	1	CARDINAL
ftr-403	466	3	2	CARDINAL
ftr-403	466	4	1	CARDINAL
ftr-403	466	5	u.s.	GPE
ftr-403	466	6	2	CARDINAL
ftr-403	468	1	usco	GPE
ftr-403	468	2	delaware	GPE
ftr-403	468	3	z.	PERSON
ftr-403	468	4	one	CARDINAL
ftr-403	468	5	third	ORDINAL
ftr-403	468	6	usco	GPE
ftr-403	469	1	three	CARDINAL
ftr-403	471	1	usco	GPE
ftr-403	471	2	u.s.	GPE
ftr-403	472	1	usco	GPE
ftr-403	472	2	usco	GPE
ftr-403	473	1	u.s.	GPE
ftr-403	473	2	u.s.	GPE
ftr-403	473	3	usco	GPE
ftr-403	474	1	210	CARDINAL
ftr-403	474	2	florida	GPE
ftr-403	475	1	73	CARDINAL
ftr-403	476	1	irc § 951(b	ORG
ftr-403	476	2	u.s.	GPE
ftr-403	476	3	u.s.	GPE
ftr-403	476	4	at least 10%	PERCENT
ftr-403	477	1	74	CARDINAL
ftr-403	478	1	5%	PERCENT
ftr-403	478	2	$1 million	MONEY
ftr-403	480	1	75	CARDINAL
ftr-403	481	1	48	CARDINAL
ftr-403	482	1	u.s.	GPE
ftr-403	482	2	u.s.	GPE
ftr-403	482	3	u.s.	GPE
ftr-403	482	4	shareholder,73	PERSON
ftr-403	482	5	u.s.	GPE
ftr-403	482	6	entity.74	PERSON
ftr-403	482	7	3	CARDINAL
ftr-403	482	8	u.s.	GPE
ftr-403	482	9	1	CARDINAL
ftr-403	482	10	u.s.	GPE
ftr-403	482	11	u.s.	GPE
ftr-403	482	12	2	CARDINAL
ftr-403	484	1	two	CARDINAL
ftr-403	484	2	u.s.	GPE
ftr-403	484	3	35%	PERCENT
ftr-403	484	4	u.s.	GPE
ftr-403	484	5	z.	PERSON
ftr-403	485	1	u.s.	GPE
ftr-403	485	2	u.s.	GPE
ftr-403	485	3	the united states	GPE
ftr-403	487	1	treasury	ORG
ftr-403	489	1	congress	ORG
ftr-403	489	2	2005	DATE
ftr-403	489	3	211	CARDINAL
ftr-403	490	1	congress	ORG
ftr-403	491	1	1	CARDINAL
ftr-403	491	2	2	CARDINAL
ftr-403	491	3	3	CARDINAL
ftr-403	491	4	4	CARDINAL
ftr-403	491	5	5	CARDINAL
ftr-403	491	6	6	CARDINAL
ftr-403	491	7	7	CARDINAL
ftr-403	491	8	8	CARDINAL
ftr-403	491	9	9	CARDINAL
ftr-403	491	10	10	CARDINAL
ftr-403	491	11	11	CARDINAL
ftr-403	491	12	12	CARDINAL
ftr-403	491	13	13	CARDINAL
ftr-403	491	14	14	CARDINAL
ftr-403	491	15	15	CARDINAL
ftr-403	491	16	16	CARDINAL
ftr-403	491	17	17	CARDINAL
ftr-403	491	18	18	CARDINAL
ftr-403	491	19	19	CARDINAL
ftr-403	491	20	20	CARDINAL
ftr-403	491	21	21	CARDINAL
ftr-403	491	22	22	CARDINAL
ftr-403	491	23	23	CARDINAL
ftr-403	491	24	24	CARDINAL
ftr-403	491	25	25	CARDINAL
ftr-403	491	26	26	CARDINAL