id	sid	eid	entity	type
ftr-404	1	1	215	CARDINAL
ftr-404	1	2	charles t. terry i. introduction	PERSON
ftr-404	2	1	217 ii	QUANTITY
ftr-404	6	1	223	CARDINAL
ftr-404	7	1	223	CARDINAL
ftr-404	8	1	227	CARDINAL
ftr-404	9	1	229 iii	QUANTITY
ftr-404	9	2	u.s.	GPE
ftr-404	10	1	230	CARDINAL
ftr-404	11	1	230	CARDINAL
ftr-404	13	1	234	CARDINAL
ftr-404	15	1	236	CARDINAL
ftr-404	16	1	238 1	CARDINAL
ftr-404	18	1	238 2	CARDINAL
ftr-404	20	1	239	CARDINAL
ftr-404	22	1	239	CARDINAL
ftr-404	24	1	239	CARDINAL
ftr-404	25	1	240 1	DATE
ftr-404	27	1	240 2	CARDINAL
ftr-404	29	1	241 3	CARDINAL
ftr-404	31	1	241 216	CARDINAL
ftr-404	31	2	florida	GPE
ftr-404	31	3	vol.7:4 vi.	PERSON
ftr-404	33	1	242	CARDINAL
ftr-404	34	1	243 1	CARDINAL
ftr-404	37	1	243 2	CARDINAL
ftr-404	38	1	243 3	CARDINAL
ftr-404	39	1	244	CARDINAL
ftr-404	40	1	244 1	CARDINAL
ftr-404	44	1	244 2	CARDINAL
ftr-404	46	1	246	CARDINAL
ftr-404	49	1	249	CARDINAL
ftr-404	50	1	249	CARDINAL
ftr-404	51	1	250	CARDINAL
ftr-404	54	1	252 1	CARDINAL
ftr-404	57	1	252 2	CARDINAL
ftr-404	59	1	253 3	CARDINAL
ftr-404	61	1	254	CARDINAL
ftr-404	63	1	255	CARDINAL
ftr-404	64	1	257 2006	DATE
ftr-404	64	2	217	CARDINAL
ftr-404	64	3	university of illinois college of law	ORG
ftr-404	65	1	b.a.	GPE
ftr-404	65	2	stanford university	ORG
ftr-404	65	3	j.d.	GPE
ftr-404	65	4	southwestern university school of law	ORG
ftr-404	66	1	new york university school of law	ORG
ftr-404	67	1	ji kim	PERSON
ftr-404	67	2	amina kaal	PERSON
ftr-404	67	3	kurt meyer	PERSON
ftr-404	68	1	deborah schenk	PERSON
ftr-404	70	1	1	CARDINAL
ftr-404	70	2	charles t. terry	PERSON
ftr-404	70	3	5	CARDINAL
ftr-404	70	4	fla	GPE
ftr-404	71	1	467	CARDINAL
ftr-404	71	2	470	CARDINAL
ftr-404	71	3	498	CARDINAL
ftr-404	71	4	2002	DATE
ftr-404	73	1	michael j. graetz	PERSON
ftr-404	73	2	100 million	CARDINAL
ftr-404	73	3	u.s.	GPE
ftr-404	73	4	112	CARDINAL
ftr-404	73	5	yale l.j.	PERSON
ftr-404	73	6	261	CARDINAL
ftr-404	73	7	2002	DATE
ftr-404	73	8	jeff strnad	PERSON
ftr-404	73	9	56	CARDINAL
ftr-404	73	10	smu	ORG
ftr-404	73	11	l. rev	PERSON
ftr-404	73	12	171	CARDINAL
ftr-404	73	13	172	CARDINAL
ftr-404	73	14	185	CARDINAL
ftr-404	73	15	2003	DATE
ftr-404	73	16	deborah h. schenk	PERSON
ftr-404	73	17	57	CARDINAL
ftr-404	73	18	355	CARDINAL
ftr-404	73	19	spring 2004	DATE
ftr-404	74	1	2	CARDINAL
ftr-404	75	1	terry	PERSON
ftr-404	75	2	1	CARDINAL
ftr-404	75	3	472	CARDINAL
ftr-404	76	1	179	CARDINAL
ftr-404	77	1	section 179	LAW
ftr-404	77	2	168	CARDINAL
ftr-404	77	3	197(e)(3)(a)(i	CARDINAL
ftr-404	77	4	167	CARDINAL
ftr-404	77	5	a taxable	DATE
ftr-404	77	6	year beginning after 2002	DATE
ftr-404	77	7	2008	DATE
ftr-404	77	8	1245(a)(3	CARDINAL
ftr-404	78	1	50(b	MONEY
ftr-404	79	1	irc § 179 (	ORG
ftr-404	79	2	2003	DATE
ftr-404	80	1	179	CARDINAL
ftr-404	80	2	u.s.	GPE
ftr-404	80	3	jan. 1, 2005	DATE
ftr-404	80	4	179	CARDINAL
ftr-404	81	1	charles t. terry* i.	PERSON
ftr-404	81	2	three years ago	DATE
ftr-404	81	3	u.s.	GPE
ftr-404	82	1	recovery1	PERSON
ftr-404	83	1	that2	ORG
ftr-404	83	2	two	CARDINAL
ftr-404	83	3	first	ORDINAL
ftr-404	83	4	218	CARDINAL
ftr-404	83	5	florida	GPE
ftr-404	83	6	3	CARDINAL
ftr-404	87	1	16th	ORDINAL
ftr-404	88	1	wf&l tax dictionary	ORG
ftr-404	91	1	5	CARDINAL
ftr-404	91	2	4	CARDINAL
ftr-404	92	1	three	CARDINAL
ftr-404	93	1	5	CARDINAL
ftr-404	98	1	26	CARDINAL
ftr-404	98	2	73	CARDINAL
ftr-404	100	1	oxford	NORP
ftr-404	100	2	english	NORP
ftr-404	100	3	2003	DATE
ftr-404	101	1	6	CARDINAL
ftr-404	101	2	terry	PERSON
ftr-404	101	3	1	CARDINAL
ftr-404	101	4	510-15	CARDINAL
ftr-404	101	5	542	CARDINAL
ftr-404	103	1	7	CARDINAL
ftr-404	104	1	530	CARDINAL
ftr-404	105	1	second	ORDINAL
ftr-404	105	2	financially3	ORG
ftr-404	106	1	three	CARDINAL
ftr-404	106	2	financial4	ORG
ftr-404	108	1	causes6	ORG
ftr-404	108	2	2006	DATE
ftr-404	108	3	219 8	DATE
ftr-404	109	1	three	CARDINAL
ftr-404	110	1	terry	PERSON
ftr-404	110	2	1	CARDINAL
ftr-404	110	3	506	CARDINAL
ftr-404	115	1	10	CARDINAL
ftr-404	117	1	11	CARDINAL
ftr-404	122	1	106	CARDINAL
ftr-404	123	1	12	CARDINAL
ftr-404	124	1	supra	PERSON
ftr-404	124	2	5	CARDINAL
ftr-404	124	3	13	CARDINAL
ftr-404	125	1	1388	DATE
ftr-404	125	2	109th	NORP
ftr-404	126	1	2005	DATE
ftr-404	126	2	$25,000 to $100,000	MONEY
ftr-404	126	3	179	CARDINAL
ftr-404	127	1	364	CARDINAL
ftr-404	127	2	109th	NORP
ftr-404	128	1	2005	DATE
ftr-404	128	2	50% and 30%	PERCENT
ftr-404	128	3	2 years	DATE
ftr-404	128	4	jan. 1, 2008	DATE
ftr-404	130	1	two	CARDINAL
ftr-404	131	1	seemingly10	ORG
ftr-404	131	2	1	CARDINAL
ftr-404	131	3	2	CARDINAL
ftr-404	131	4	current12	ORG
ftr-404	133	1	50%	PERCENT
ftr-404	135	1	220	CARDINAL
ftr-404	135	2	florida	GPE
ftr-404	135	3	14	CARDINAL
ftr-404	136	1	four	CARDINAL
ftr-404	136	2	1	CARDINAL
ftr-404	136	3	2	CARDINAL
ftr-404	136	4	3	CARDINAL
ftr-404	136	5	4	CARDINAL
ftr-404	137	1	james m. bickley	PERSON
ftr-404	137	2	march 23, 2005	DATE
ftr-404	138	1	15	CARDINAL
ftr-404	138	2	dustin stamper	PERSON
ftr-404	138	3	gop	ORG
ftr-404	138	4	2004	DATE
ftr-404	138	5	214	CARDINAL
ftr-404	138	6	charles e. grassley	PERSON
ftr-404	139	1	four	CARDINAL
ftr-404	139	2	1	CARDINAL
ftr-404	139	3	2	CARDINAL
ftr-404	139	4	3	CARDINAL
ftr-404	139	5	4	CARDINAL
ftr-404	139	6	19%	PERCENT
ftr-404	140	1	16	CARDINAL
ftr-404	143	1	d.	NORP
ftr-404	143	2	americans	NORP
ftr-404	144	1	17	CARDINAL
ftr-404	145	1	james m. bickley	PERSON
ftr-404	145	2	crs	ORG
ftr-404	145	3	2004	DATE
ftr-404	145	4	196	CARDINAL
ftr-404	146	1	2005	DATE
ftr-404	148	1	the next few years	DATE
ftr-404	149	1	u.s.	GPE
ftr-404	149	2	the current decade	DATE
ftr-404	150	1	u.s.	GPE
ftr-404	151	1	2006	DATE
ftr-404	151	2	221 18	DATE
ftr-404	154	1	terry	PERSON
ftr-404	154	2	1	CARDINAL
ftr-404	154	3	504-06	CARDINAL
ftr-404	154	4	19	CARDINAL
ftr-404	156	1	terry	PERSON
ftr-404	156	2	1	CARDINAL
ftr-404	156	3	506	CARDINAL
ftr-404	156	4	20	CARDINAL
ftr-404	158	1	u.s.	GPE
ftr-404	161	1	u.s.	GPE
ftr-404	161	2	today	DATE
ftr-404	162	1	u.s.	GPE
ftr-404	162	2	method18	ORG
ftr-404	163	1	u.s.	GPE
ftr-404	163	2	today	DATE
ftr-404	164	1	greatest20	ORG
ftr-404	165	1	u.s.	GPE
ftr-404	165	2	today	DATE
ftr-404	167	1	u.s.	GPE
ftr-404	169	1	two-fold	CARDINAL
ftr-404	170	1	first	ORDINAL
ftr-404	171	1	second	ORDINAL
ftr-404	173	1	222	CARDINAL
ftr-404	173	2	florida	GPE
ftr-404	173	3	1	CARDINAL
ftr-404	173	4	2	CARDINAL
ftr-404	175	1	annual	DATE
ftr-404	176	1	a given taxable year	DATE
ftr-404	177	1	years	DATE
ftr-404	177	2	years	DATE
ftr-404	178	1	annually	DATE
ftr-404	178	2	the current taxable year	DATE
ftr-404	179	1	a given taxable year	DATE
ftr-404	179	2	years	DATE
ftr-404	180	1	vi	PERSON
ftr-404	181	1	first	ORDINAL
ftr-404	184	1	cee	PERSON
ftr-404	187	1	vi	PERSON
ftr-404	187	2	two	CARDINAL
ftr-404	187	3	cee administration	ORG
ftr-404	188	1	cee	PERSON
ftr-404	189	1	2006	DATE
ftr-404	189	2	223 21	DATE
ftr-404	193	1	1.1001-1(a	CARDINAL
ftr-404	194	1	22	CARDINAL
ftr-404	197	1	23	CARDINAL
ftr-404	198	1	the united states	GPE
ftr-404	198	2	475	CARDINAL
ftr-404	198	3	linda m. beale	PERSON
ftr-404	198	4	24	CARDINAL
ftr-404	199	1	301	CARDINAL
ftr-404	199	2	323-301	CARDINAL
ftr-404	199	3	2004	DATE
ftr-404	202	1	today	DATE
ftr-404	205	1	haig-simons	ORG
ftr-404	206	1	21	CARDINAL
ftr-404	206	2	1	CARDINAL
ftr-404	208	1	u.s.	GPE
ftr-404	208	2	23 224	CARDINAL
ftr-404	208	3	florida	GPE
ftr-404	208	4	24	CARDINAL
ftr-404	211	1	glen arlen kohl	PERSON
ftr-404	211	2	40	CARDINAL
ftr-404	211	3	623	CARDINAL
ftr-404	211	4	624625	DATE
ftr-404	211	5	1984-1985	DATE
ftr-404	211	6	704	CARDINAL
ftr-404	211	7	73d	CARDINAL
ftr-404	211	8	2d	CARDINAL
ftr-404	212	1	13 (1934	DATE
ftr-404	212	2	1939-1	DATE
ftr-404	213	1	2	CARDINAL
ftr-404	213	2	554	CARDINAL
ftr-404	213	3	564	CARDINAL
ftr-404	214	1	25	CARDINAL
ftr-404	216	1	1.1012-1(a	CARDINAL
ftr-404	216	2	2003	DATE
ftr-404	217	1	kohl	PERSON
ftr-404	217	2	25	CARDINAL
ftr-404	220	1	one	CARDINAL
ftr-404	222	1	income24	ORG
ftr-404	223	1	one	CARDINAL
ftr-404	228	1	1	CARDINAL
ftr-404	228	2	200,000	MONEY
ftr-404	228	3	100,000	MONEY
ftr-404	229	1	40%	PERCENT
ftr-404	230	1	80,000	MONEY
ftr-404	231	1	120,000	MONEY
ftr-404	232	1	2006	DATE
ftr-404	232	2	225 26	DATE
ftr-404	233	1	1-t	QUANTITY
ftr-404	234	1	5	CARDINAL
ftr-404	235	1	73	CARDINAL
ftr-404	236	1	27	CARDINAL
ftr-404	237	1	100,000	MONEY
ftr-404	237	2	only $40,000	MONEY
ftr-404	238	1	40,000	MONEY
ftr-404	238	2	100,000	MONEY
ftr-404	239	1	28	CARDINAL
ftr-404	245	1	doyle v. mitchell brothers co.	PERSON
ftr-404	245	2	247	CARDINAL
ftr-404	245	3	u.s.	GPE
ftr-404	245	4	179	CARDINAL
ftr-404	245	5	185	CARDINAL
ftr-404	245	6	1918	DATE
ftr-404	246	1	80,000	MONEY
ftr-404	246	2	100,000	MONEY
ftr-404	246	3	20,000	MONEY
ftr-404	247	1	three	CARDINAL
ftr-404	248	1	first	ORDINAL
ftr-404	248	2	120,000	MONEY
ftr-404	248	3	200,000	MONEY
ftr-404	248	4	the taxable year	DATE
ftr-404	249	1	second	ORDINAL
ftr-404	249	2	20,000	MONEY
ftr-404	251	1	third	ORDINAL
ftr-404	251	2	40%	PERCENT
ftr-404	251	3	200,000	MONEY
ftr-404	251	4	up to $80,000	MONEY
ftr-404	251	5	up to $120,000	MONEY
ftr-404	252	1	atcoi).27	ORG
ftr-404	252	2	u.s.	GPE
ftr-404	253	1	226	CARDINAL
ftr-404	253	2	florida	GPE
ftr-404	254	1	29	CARDINAL
ftr-404	255	1	1011	CARDINAL
ftr-404	256	1	irc § 1001(a	ORG
ftr-404	257	1	30	CARDINAL
ftr-404	259	1	1001	DATE
ftr-404	261	1	1.61-6(a	CARDINAL
ftr-404	262	1	2000	DATE
ftr-404	263	1	32	CARDINAL
ftr-404	264	1	1011	CARDINAL
ftr-404	266	1	26	CARDINAL
ftr-404	267	1	1001-1(a	DATE
ftr-404	267	2	2002	DATE
ftr-404	268	1	33	CARDINAL
ftr-404	269	1	charles terry	PERSON
ftr-404	269	2	supra	PERSON
ftr-404	269	3	1	CARDINAL
ftr-404	269	4	500	CARDINAL
ftr-404	271	1	one	CARDINAL
ftr-404	272	1	26	CARDINAL
ftr-404	272	2	631	CARDINAL
ftr-404	274	1	34	CARDINAL
ftr-404	274	2	allied corp.	ORG
ftr-404	274	3	u.s.	GPE
ftr-404	274	4	685	CARDINAL
ftr-404	274	5	396	CARDINAL
ftr-404	274	6	404	CARDINAL
ftr-404	274	7	1982	DATE
ftr-404	274	8	brea canon oil co.	ORG
ftr-404	274	9	comm’r	CARDINAL
ftr-404	274	10	29 bta 1134	QUANTITY
ftr-404	274	11	1137	DATE
ftr-404	274	12	1934	DATE
ftr-404	275	1	clark v. cir	PERSON
ftr-404	275	2	40	CARDINAL
ftr-404	275	3	333	CARDINAL
ftr-404	275	4	a prior year	DATE
ftr-404	276	1	cox v. kramer	PERSON
ftr-404	276	2	88	CARDINAL
ftr-404	276	3	835	CARDINAL
ftr-404	276	4	1948	DATE
ftr-404	276	5	raytheon prod. corp.	ORG
ftr-404	276	6	v cir	PERSON
ftr-404	276	7	144 f.2d	QUANTITY
ftr-404	277	1	110	CARDINAL
ftr-404	277	2	1st	ORDINAL
ftr-404	277	3	323	CARDINAL
ftr-404	277	4	779	CARDINAL
ftr-404	277	5	1944	DATE
ftr-404	278	1	method29	ORG
ftr-404	278	2	section 61(a)(3	LAW
ftr-404	279	1	section 1001(a)30	LAW
ftr-404	279	2	section 1011	LAW
ftr-404	280	1	section 100131	LAW
ftr-404	281	1	the32 33	DATE
ftr-404	281	2	one	CARDINAL
ftr-404	281	3	2006	DATE
ftr-404	281	4	227	CARDINAL
ftr-404	282	1	35	CARDINAL
ftr-404	282	2	philadelphia park amusement co.	ORG
ftr-404	283	1	united states	GPE
ftr-404	283	2	126	CARDINAL
ftr-404	284	1	184	CARDINAL
ftr-404	285	1	36	CARDINAL
ftr-404	286	1	1.61-2(d)(1	CARDINAL
ftr-404	287	1	37	CARDINAL
ftr-404	290	1	1.61-2(d)(2	CARDINAL
ftr-404	291	1	38	CARDINAL
ftr-404	293	1	1.167(a	CARDINAL
ftr-404	293	2	1	CARDINAL
ftr-404	293	3	section 167(a	LAW
ftr-404	294	1	macrs	ORG
ftr-404	294	2	two	CARDINAL
ftr-404	295	1	1981	DATE
ftr-404	296	1	acrs	ORG
ftr-404	296	2	the tax year	DATE
ftr-404	297	1	acrs	ORG
ftr-404	297	2	3	CARDINAL
ftr-404	297	3	5	DATE
ftr-404	297	4	10	DATE
ftr-404	297	5	15	DATE
ftr-404	297	6	18	DATE
ftr-404	297	7	19 years	DATE
ftr-404	297	8	3-year	DATE
ftr-404	297	9	50-year	DATE
ftr-404	298	1	macrs	ORG
ftr-404	298	2	the tax reform act of	LAW
ftr-404	298	3	1986	DATE
ftr-404	301	1	100,000	MONEY
ftr-404	301	2	equipment.36	ORG
ftr-404	301	3	100,000	MONEY
ftr-404	301	4	1001.37	CARDINAL
ftr-404	302	1	228	CARDINAL
ftr-404	302	2	florida	GPE
ftr-404	302	3	vol.7:4	ORG
ftr-404	303	1	macrs	ORG
ftr-404	303	2	1	CARDINAL
ftr-404	303	3	2	CARDINAL
ftr-404	303	4	3	CARDINAL
ftr-404	304	1	macrs	ORG
ftr-404	304	2	two	CARDINAL
ftr-404	304	3	macrs	ORG
ftr-404	304	4	gds	ORG
ftr-404	304	5	macrs	ORG
ftr-404	305	1	gds	ORG
ftr-404	305	2	200%	PERCENT
ftr-404	305	3	150%	PERCENT
ftr-404	307	1	half-year	DATE
ftr-404	307	2	mid-quarter	DATE
ftr-404	307	3	mid-month	DATE
ftr-404	308	1	acrs	ORG
ftr-404	308	2	annual	DATE
ftr-404	308	3	macrs	ORG
ftr-404	308	4	years	DATE
ftr-404	309	1	acrs	PERSON
ftr-404	309	2	10 percent	PERCENT
ftr-404	309	3	macrs	ORG
ftr-404	310	1	39	CARDINAL
ftr-404	311	1	2002	DATE
ftr-404	312	1	40	CARDINAL
ftr-404	313	1	13	CARDINAL
ftr-404	313	2	87	CARDINAL
ftr-404	314	1	the united states	GPE
ftr-404	319	1	the year	DATE
ftr-404	320	1	87	DATE
ftr-404	321	1	41	CARDINAL
ftr-404	323	1	section 167(a	LAW
ftr-404	324	1	u.s.	GPE
ftr-404	324	2	2006	DATE
ftr-404	324	3	229 42	CARDINAL
ftr-404	326	1	years	DATE
ftr-404	327	1	200%	PERCENT
ftr-404	328	1	43	CARDINAL
ftr-404	332	1	1.167(a)-1	CARDINAL
ftr-404	332	2	the taxable year	DATE
ftr-404	332	3	section 167(g	LAW
ftr-404	334	1	two	CARDINAL
ftr-404	334	2	first	ORDINAL
ftr-404	334	3	one year	DATE
ftr-404	334	4	second	ORDINAL
ftr-404	335	1	the “end of the	DATE
ftr-404	335	2	three	CARDINAL
ftr-404	335	3	1	CARDINAL
ftr-404	335	4	2	CARDINAL
ftr-404	335	5	3	CARDINAL
ftr-404	339	1	230	CARDINAL
ftr-404	339	2	florida	GPE
ftr-404	339	3	44	CARDINAL
ftr-404	340	1	1	CARDINAL
ftr-404	340	2	terry	PERSON
ftr-404	340	3	1	CARDINAL
ftr-404	340	4	477	CARDINAL
ftr-404	342	1	479	CARDINAL
ftr-404	342	2	33	CARDINAL
ftr-404	343	1	45	CARDINAL
ftr-404	345	1	axt	PRODUCT
ftr-404	354	1	haig-simons	ORG
ftr-404	357	1	u.s.	GPE
ftr-404	357	2	example 1	DATE
ftr-404	357	3	the year	DATE
ftr-404	358	1	120,000	MONEY
ftr-404	359	1	two	CARDINAL
ftr-404	360	1	first	ORDINAL
ftr-404	363	1	cost45	PERSON
ftr-404	363	2	one	CARDINAL
ftr-404	364	1	2006	DATE
ftr-404	364	2	231 46	CARDINAL
ftr-404	365	1	zero	CARDINAL
ftr-404	365	2	the year	DATE
ftr-404	366	1	acrs	ORG
ftr-404	366	2	zero	CARDINAL
ftr-404	366	3	the year	DATE
ftr-404	367	1	2	CARDINAL
ftr-404	368	1	47	CARDINAL
ftr-404	369	1	50%	PERCENT
ftr-404	369	2	jan. 1, 2005	DATE
ftr-404	369	3	50%	PERCENT
ftr-404	369	4	the year	DATE
ftr-404	370	1	supra	PERSON
ftr-404	370	2	13	CARDINAL
ftr-404	371	1	48	DATE
ftr-404	372	1	terry	PERSON
ftr-404	372	2	1	CARDINAL
ftr-404	372	3	477	CARDINAL
ftr-404	372	4	80	DATE
ftr-404	373	1	terry	PERSON
ftr-404	375	1	1	CARDINAL
ftr-404	375	2	three	CARDINAL
ftr-404	375	3	zero	CARDINAL
ftr-404	375	4	47	DATE
ftr-404	375	5	second	ORDINAL
ftr-404	375	6	third	ORDINAL
ftr-404	376	1	fourth	ORDINAL
ftr-404	376	2	sixth	ORDINAL
ftr-404	376	3	200,000	MONEY
ftr-404	376	4	40%	PERCENT
ftr-404	377	1	three	CARDINAL
ftr-404	378	1	seventh	ORDINAL
ftr-404	379	1	1	CARDINAL
ftr-404	379	2	1	CARDINAL
ftr-404	379	3	2	CARDINAL
ftr-404	379	4	3	CARDINAL
ftr-404	379	5	4	CARDINAL
ftr-404	379	6	5	CARDINAL
ftr-404	379	7	6	CARDINAL
ftr-404	379	8	7	CARDINAL
ftr-404	379	9	0	CARDINAL
ftr-404	379	10	1	CARDINAL
ftr-404	379	11	200	CARDINAL
ftr-404	379	12	120	CARDINAL
ftr-404	379	13	200 50%	PERCENT
ftr-404	380	1	1 t)/1-.5	QUANTITY
ftr-404	380	2	200	CARDINAL
ftr-404	380	3	1	CARDINAL
ftr-404	380	4	200	CARDINAL
ftr-404	381	1	200	CARDINAL
ftr-404	381	2	first	ORDINAL
ftr-404	381	3	1	CARDINAL
ftr-404	382	1	amit	PERSON
ftr-404	382	2	1	CARDINAL
ftr-404	383	1	the year	DATE
ftr-404	383	2	232	CARDINAL
ftr-404	383	3	florida	GPE
ftr-404	383	4	vol.7:4 leverage	ORG
ftr-404	383	5	7 am	TIME
ftr-404	384	1	j. tax pol’y	ORG
ftr-404	384	2	109	CARDINAL
ftr-404	384	3	1988	DATE
ftr-404	385	1	49	DATE
ftr-404	387	1	2003	DATE
ftr-404	389	1	108	CARDINAL
ftr-404	389	2	117	CARDINAL
ftr-404	390	1	752	CARDINAL
ftr-404	390	2	2003	DATE
ftr-404	391	1	50%	PERCENT
ftr-404	391	2	30%	PERCENT
ftr-404	391	3	congress	ORG
ftr-404	391	4	2002	DATE
ftr-404	392	1	2002	DATE
ftr-404	393	1	30%	PERCENT
ftr-404	393	2	the 50%	PERCENT
ftr-404	394	1	supra	PERSON
ftr-404	394	2	13	CARDINAL
ftr-404	395	1	50	CARDINAL
ftr-404	397	1	the 50%	PERCENT
ftr-404	397	2	the 50%	PERCENT
ftr-404	398	1	the 50%	PERCENT
ftr-404	398	2	macrs	ORG
ftr-404	399	1	1	CARDINAL
ftr-404	400	1	200,000	MONEY
ftr-404	400	2	40%	PERCENT
ftr-404	400	3	120,000	MONEY
ftr-404	401	1	macrs	ORG
ftr-404	402	1	3	CARDINAL
ftr-404	402	2	1	CARDINAL
ftr-404	402	3	1	CARDINAL
ftr-404	404	1	1	CARDINAL
ftr-404	404	2	zero	CARDINAL
ftr-404	405	1	2	CARDINAL
ftr-404	405	2	1	CARDINAL
ftr-404	405	3	1	CARDINAL
ftr-404	405	4	0	CARDINAL
ftr-404	406	1	1	CARDINAL
ftr-404	407	1	1	CARDINAL
ftr-404	407	2	1	CARDINAL
ftr-404	408	1	1	CARDINAL
ftr-404	408	2	all $200,000	MONEY
ftr-404	409	1	only 50%	PERCENT
ftr-404	409	2	macrs	ORG
ftr-404	409	3	2006	DATE
ftr-404	409	4	233	CARDINAL
ftr-404	409	5	annual	DATE
ftr-404	409	6	8	CARDINAL
ftr-404	410	1	87-57	PERCENT
ftr-404	410	2	1987-2	DATE
ftr-404	410	3	687	CARDINAL
ftr-404	410	4	601.601(d)(2)(ii	CARDINAL
ftr-404	411	1	the 50%	PERCENT
ftr-404	411	2	a taxable year	DATE
ftr-404	411	3	less than 12 months	DATE
ftr-404	412	1	d.	NORP
ftr-404	413	1	1.168(k)-1t(e)(2	CARDINAL
ftr-404	413	2	2	CARDINAL
ftr-404	413	3	51	CARDINAL
ftr-404	413	4	$200,000 $150,000	MONEY
ftr-404	413	5	50,000	MONEY
ftr-404	415	1	52	CARDINAL
ftr-404	416	1	1	CARDINAL
ftr-404	416	2	1	CARDINAL
ftr-404	416	3	5	CARDINAL
ftr-404	416	4	6	CARDINAL
ftr-404	418	1	0	CARDINAL
ftr-404	418	2	120 80 50%	PERCENT
ftr-404	418	3	150 50	CARDINAL
ftr-404	418	4	200	CARDINAL
ftr-404	418	5	only 50%	PERCENT
ftr-404	419	1	1	CARDINAL
ftr-404	419	2	1	CARDINAL
ftr-404	419	3	zero	CARDINAL
ftr-404	420	1	3	CARDINAL
ftr-404	420	2	1	CARDINAL
ftr-404	420	3	1	CARDINAL
ftr-404	420	4	0	CARDINAL
ftr-404	421	1	maxinv	PERSON
ftr-404	421	2	1	CARDINAL
ftr-404	422	1	1	CARDINAL
ftr-404	422	2	1	CARDINAL
ftr-404	422	3	second	ORDINAL
ftr-404	422	4	1	CARDINAL
ftr-404	422	5	150,000	MONEY
ftr-404	423	1	50%	PERCENT
ftr-404	423	2	75,000	MONEY
ftr-404	424	1	125,000	MONEY
ftr-404	424	2	200,000	MONEY
ftr-404	424	3	75,000	MONEY
ftr-404	425	1	40%	PERCENT
ftr-404	425	2	50,000	MONEY
ftr-404	426	1	one	CARDINAL
ftr-404	426	2	150,000	MONEY
ftr-404	426	3	50,000	MONEY
ftr-404	426	4	zero	CARDINAL
ftr-404	426	5	150,000	MONEY
ftr-404	426	6	circumstances.51	ORG
ftr-404	426	7	1	CARDINAL
ftr-404	427	1	1	CARDINAL
ftr-404	427	2	234	CARDINAL
ftr-404	427	3	florida	GPE
ftr-404	428	1	53	CARDINAL
ftr-404	429	1	200,000	MONEY
ftr-404	429	2	minus $100,000	MONEY
ftr-404	429	3	minus $40,000	MONEY
ftr-404	430	1	54	CARDINAL
ftr-404	431	1	1	CARDINAL
ftr-404	431	2	2	CARDINAL
ftr-404	431	3	3	CARDINAL
ftr-404	431	4	terry	PERSON
ftr-404	431	5	1	CARDINAL
ftr-404	431	6	478	CARDINAL
ftr-404	432	1	55	DATE
ftr-404	433	1	the year	DATE
ftr-404	434	1	first	ORDINAL
ftr-404	435	1	the year	DATE
ftr-404	435	2	more than the first year	DATE
ftr-404	436	1	the year	DATE
ftr-404	437	1	macrs	ORG
ftr-404	438	1	50%	PERCENT
ftr-404	438	2	macrs	ORG
ftr-404	438	3	the remaining 50%	PERCENT
ftr-404	439	1	second	ORDINAL
ftr-404	441	1	2	CARDINAL
ftr-404	442	1	200,000	MONEY
ftr-404	442	2	40%	PERCENT
ftr-404	442	3	120,000	MONEY
ftr-404	442	4	a taxable year	DATE
ftr-404	442	5	100,000	MONEY
ftr-404	443	1	100,000	MONEY
ftr-404	443	2	40,000	MONEY
ftr-404	444	1	60,000	MONEY
ftr-404	445	1	the united states	GPE
ftr-404	446	1	is54	PRODUCT
ftr-404	446	2	100,000	MONEY
ftr-404	447	1	40%	PERCENT
ftr-404	447	2	all55	GPE
ftr-404	448	1	2006	DATE
ftr-404	448	2	235 56	CARDINAL
ftr-404	449	1	100,000	MONEY
ftr-404	450	1	the taxable year	DATE
ftr-404	451	1	2	CARDINAL
ftr-404	451	2	acrs	ORG
ftr-404	451	3	macrs	ORG
ftr-404	451	4	subsequent years	DATE
ftr-404	451	5	the year	DATE
ftr-404	452	1	2	CARDINAL
ftr-404	452	2	terry	PERSON
ftr-404	452	3	477-79	CARDINAL
ftr-404	452	4	1	CARDINAL
ftr-404	452	5	57	CARDINAL
ftr-404	454	1	58	CARDINAL
ftr-404	456	1	59	CARDINAL
ftr-404	456	2	1	CARDINAL
ftr-404	456	3	supra	PERSON
ftr-404	456	4	1	CARDINAL
ftr-404	457	1	2	CARDINAL
ftr-404	457	2	57	CARDINAL
ftr-404	457	3	58 59	QUANTITY
ftr-404	457	4	200,000	CARDINAL
ftr-404	457	5	acrs	ORG
ftr-404	457	6	200,000	CARDINAL
ftr-404	457	7	macrs	ORG
ftr-404	457	8	200,000	CARDINAL
ftr-404	457	9	1,780	CARDINAL
ftr-404	457	10	198,220	CARDINAL
ftr-404	457	11	79,288	CARDINAL
ftr-404	457	12	50%	PERCENT
ftr-404	457	13	200,000 100,000 50,000 150,000 60,000	MONEY
ftr-404	457	14	200,000 100,000 100,000	MONEY
ftr-404	457	15	60,000 60,000	CARDINAL
ftr-404	457	16	2	CARDINAL
ftr-404	457	17	the year	DATE
ftr-404	458	1	20,000	MONEY
ftr-404	458	2	2	CARDINAL
ftr-404	458	3	60,000	MONEY
ftr-404	458	4	2	CARDINAL
ftr-404	459	1	the year	DATE
ftr-404	460	1	50,000	MONEY
ftr-404	460	2	40,000	MONEY
ftr-404	462	1	2	CARDINAL
ftr-404	462	2	236	CARDINAL
ftr-404	462	3	florida	GPE
ftr-404	462	4	60	CARDINAL
ftr-404	463	1	congress	ORG
ftr-404	464	1	2264	DATE
ftr-404	464	2	103rd cong	ORG
ftr-404	465	1	1993	DATE
ftr-404	465	2	3824	CARDINAL
ftr-404	465	3	102nd cong	ORG
ftr-404	466	1	1991	DATE
ftr-404	466	2	up to $250,000	MONEY
ftr-404	466	3	10,000	MONEY
ftr-404	467	1	5493	DATE
ftr-404	467	2	101st	ORG
ftr-404	468	1	1990	DATE
ftr-404	468	2	1986	DATE
ftr-404	468	3	s. 3042,	ORG
ftr-404	469	1	1984	DATE
ftr-404	469	2	the year	DATE
ftr-404	469	3	3443	CARDINAL
ftr-404	470	1	1981	DATE
ftr-404	470	2	1954	DATE
ftr-404	470	3	first-year	DATE
ftr-404	471	1	61	CARDINAL
ftr-404	472	1	1996	DATE
ftr-404	472	2	congress	ORG
ftr-404	474	1	104-188	CARDINAL
ftr-404	474	2	110	CARDINAL
ftr-404	475	1	1755	CARDINAL
ftr-404	475	2	25,000	MONEY
ftr-404	475	3	17,500	MONEY
ftr-404	475	4	2003	DATE
ftr-404	476	1	3448	CARDINAL
ftr-404	476	2	104th	ORG
ftr-404	477	1	1996	DATE
ftr-404	478	1	2002	DATE
ftr-404	478	2	congress	ORG
ftr-404	478	3	2002	DATE
ftr-404	480	1	107-147	CARDINAL
ftr-404	480	2	116	CARDINAL
ftr-404	481	1	21 (2002	DATE
ftr-404	483	1	first-year	DATE
ftr-404	483	2	30%	PERCENT
ftr-404	483	3	september 11, 2001	DATE
ftr-404	484	1	d.	NORP
ftr-404	484	2	2003	DATE
ftr-404	484	3	congress	ORG
ftr-404	484	4	2003	DATE
ftr-404	486	1	108	CARDINAL
ftr-404	486	2	2003	DATE
ftr-404	486	3	117	CARDINAL
ftr-404	487	1	752	CARDINAL
ftr-404	488	1	50%	PERCENT
ftr-404	489	1	one	CARDINAL
ftr-404	489	2	two	CARDINAL
ftr-404	489	3	1	CARDINAL
ftr-404	489	4	2	CARDINAL
ftr-404	490	1	one	CARDINAL
ftr-404	491	1	a.	PERSON
ftr-404	492	1	years	DATE
ftr-404	492	2	congress	ORG
ftr-404	493	1	2006	DATE
ftr-404	493	2	237	CARDINAL
ftr-404	493	3	years ending after 2003	DATE
ftr-404	494	1	179 to $100,000	MONEY
ftr-404	494	2	years 2003 through 2005	DATE
ftr-404	495	1	202	CARDINAL
ftr-404	495	2	62	CARDINAL
ftr-404	495	3	supra	PERSON
ftr-404	495	4	2	CARDINAL
ftr-404	496	1	63	CARDINAL
ftr-404	497	1	40,000	MONEY
ftr-404	497	2	60,000	MONEY
ftr-404	498	1	64	CARDINAL
ftr-404	499	1	two	CARDINAL
ftr-404	500	1	kevin a. hassett	PERSON
ftr-404	500	2	the american enterprise institute	ORG
ftr-404	501	1	andrew b. lyon	PERSON
ftr-404	501	2	pricewaterhousecoopers	GPE
ftr-404	501	3	llp	ORG
ftr-404	504	1	two	CARDINAL
ftr-404	506	1	section 179	LAW
ftr-404	507	1	section 179	LAW
ftr-404	507	2	up to $100,000	MONEY
ftr-404	507	3	a taxable year	DATE
ftr-404	507	4	the year	DATE
ftr-404	507	5	more than $400,000	MONEY
ftr-404	507	6	that same year	DATE
ftr-404	508	1	40%	PERCENT
ftr-404	508	2	100,000	MONEY
ftr-404	508	3	a year	DATE
ftr-404	508	4	100,000	MONEY
ftr-404	509	1	100,000	MONEY
ftr-404	509	2	60,000	MONEY
ftr-404	510	1	only $40,000	MONEY
ftr-404	510	2	a negative 40%	PERCENT
ftr-404	510	3	not64	EVENT
ftr-404	511	1	238	CARDINAL
ftr-404	511	2	florida	GPE
ftr-404	511	3	vol.7:4 65	ORG
ftr-404	512	1	400,000	MONEY
ftr-404	512	2	240,000	MONEY
ftr-404	514	1	66	CARDINAL
ftr-404	517	1	1.168(k)-1t(a)(2)(iii	CARDINAL
ftr-404	518	1	67	CARDINAL
ftr-404	518	2	100,000	MONEY
ftr-404	519	1	50%	PERCENT
ftr-404	519	2	100,000	MONEY
ftr-404	519	3	a total first year	DATE
ftr-404	519	4	150,000	MONEY
ftr-404	520	1	68	CARDINAL
ftr-404	520	2	400,000	MONEY
ftr-404	520	3	150,000	MONEY
ftr-404	520	4	250,000	MONEY
ftr-404	520	5	40%	PERCENT
ftr-404	520	6	100,000	MONEY
ftr-404	521	1	69	CARDINAL
ftr-404	522	1	400,000	MONEY
ftr-404	522	2	minus $200,000	MONEY
ftr-404	522	3	minus $100,000	MONEY
ftr-404	522	4	100,000	MONEY
ftr-404	523	1	70	CARDINAL
ftr-404	524	1	terry	PERSON
ftr-404	524	2	1	CARDINAL
ftr-404	524	3	488	CARDINAL
ftr-404	525	1	71	CARDINAL
ftr-404	526	1	3	CARDINAL
ftr-404	526	2	400,000	MONEY
ftr-404	526	3	40%	PERCENT
ftr-404	527	1	1	CARDINAL
ftr-404	527	2	section 179	LAW
ftr-404	527	3	expensing65	ORG
ftr-404	528	1	3	CARDINAL
ftr-404	529	1	section 179	LAW
ftr-404	529	2	400,000	MONEY
ftr-404	529	3	200,000	MONEY
ftr-404	530	1	179	CARDINAL
ftr-404	530	2	50%	PERCENT
ftr-404	530	3	generically66	ORG
ftr-404	530	4	150,000	MONEY
ftr-404	530	5	50,000	MONEY
ftr-404	531	1	macrs67	ORG
ftr-404	531	2	the year	DATE
ftr-404	531	3	100,000	MONEY
ftr-404	531	4	100,000	MONEY
ftr-404	532	1	only $150,000	MONEY
ftr-404	532	2	240,000	MONEY
ftr-404	532	3	200,000	MONEY
ftr-404	533	1	150,000	MONEY
ftr-404	533	2	the year	DATE
ftr-404	534	1	50,000	MONEY
ftr-404	534	2	section 168	LAW
ftr-404	534	3	150,000	MONEY
ftr-404	534	4	50,000	MONEY
ftr-404	535	1	200,000	MONEY
ftr-404	535	2	240,000	MONEY
ftr-404	536	1	200,000	MONEY
ftr-404	536	2	below71 2006	EVENT
ftr-404	536	3	239 72	DATE
ftr-404	537	1	100,000	MONEY
ftr-404	537	2	50%	PERCENT
ftr-404	537	3	150,000	MONEY
ftr-404	537	4	another $75,000	MONEY
ftr-404	537	5	a total first year	DATE
ftr-404	537	6	175,000	MONEY
ftr-404	540	1	2	CARDINAL
ftr-404	540	2	section 179 and section 168(k	LAW
ftr-404	541	1	4	CARDINAL
ftr-404	541	2	only $250,000	MONEY
ftr-404	541	3	200,000	MONEY
ftr-404	542	1	179	CARDINAL
ftr-404	542	2	50%	PERCENT
ftr-404	542	3	175,000	MONEY
ftr-404	543	1	this72	ORG
ftr-404	543	2	150,000	MONEY
ftr-404	543	3	25,000	MONEY
ftr-404	544	1	150,000	MONEY
ftr-404	544	2	the additional $25,000	MONEY
ftr-404	545	1	150,000	MONEY
ftr-404	546	1	u.s.	GPE
ftr-404	547	1	two	CARDINAL
ftr-404	550	1	two-fold	CARDINAL
ftr-404	551	1	first	ORDINAL
ftr-404	552	1	second	ORDINAL
ftr-404	552	2	240	CARDINAL
ftr-404	552	3	florida	GPE
ftr-404	553	1	73	CARDINAL
ftr-404	554	1	e(1-t	ORG
ftr-404	555	1	74	CARDINAL
ftr-404	562	1	1	CARDINAL
ftr-404	563	1	a given taxable year	DATE
ftr-404	564	1	a taxable year	DATE
ftr-404	564	2	4.73	CARDINAL
ftr-404	564	3	4	CARDINAL
ftr-404	564	4	e(1	PERSON
ftr-404	564	5	a taxable year	DATE
ftr-404	564	6	4.74	CARDINAL
ftr-404	564	7	the taxable year	DATE
ftr-404	565	1	section 179	LAW
ftr-404	565	2	a taxable year	DATE
ftr-404	565	3	2006	DATE
ftr-404	565	4	241 75	CARDINAL
ftr-404	569	1	year	DATE
ftr-404	570	1	4 above.75	DATE
ftr-404	570	2	section 179	LAW
ftr-404	570	3	the taxable year	DATE
ftr-404	570	4	4	CARDINAL
ftr-404	570	5	the year	DATE
ftr-404	570	6	section 179	LAW
ftr-404	571	1	3	CARDINAL
ftr-404	571	2	400,000	MONEY
ftr-404	571	3	200,000	MONEY
ftr-404	572	1	4	CARDINAL
ftr-404	572	2	240,000	MONEY
ftr-404	574	1	2	CARDINAL
ftr-404	574	2	3	CARDINAL
ftr-404	575	1	3	CARDINAL
ftr-404	575	2	year 1	DATE
ftr-404	575	3	400,000	MONEY
ftr-404	575	4	200,000	MONEY
ftr-404	576	1	4	CARDINAL
ftr-404	576	2	240,000	MONEY
ftr-404	577	1	40,000	MONEY
ftr-404	578	1	the following year	DATE
ftr-404	578	2	3	CARDINAL
ftr-404	578	3	4	CARDINAL
ftr-404	579	1	3	CARDINAL
ftr-404	579	2	year 2	DATE
ftr-404	579	3	only $250,000	MONEY
ftr-404	579	4	200,000	MONEY
ftr-404	580	1	4	CARDINAL
ftr-404	580	2	3	CARDINAL
ftr-404	580	3	only $150,000	MONEY
ftr-404	580	4	year 2	DATE
ftr-404	580	5	50,000	MONEY
ftr-404	581	1	year 1	DATE
ftr-404	581	2	40,000	MONEY
ftr-404	581	3	2	CARDINAL
ftr-404	581	4	10,000	MONEY
ftr-404	581	5	year 2	DATE
ftr-404	581	6	190,000	MONEY
ftr-404	582	1	3	CARDINAL
ftr-404	582	2	10,000	MONEY
ftr-404	582	3	year 2’s	DATE
ftr-404	583	1	two	CARDINAL
ftr-404	583	2	first	ORDINAL
ftr-404	584	1	242	CARDINAL
ftr-404	584	2	florida	GPE
ftr-404	584	3	76	CARDINAL
ftr-404	585	1	66	CARDINAL
ftr-404	586	1	77	DATE
ftr-404	587	1	macrs	ORG
ftr-404	589	1	terry	PERSON
ftr-404	589	2	1	CARDINAL
ftr-404	589	3	487	CARDINAL
ftr-404	589	4	79	CARDINAL
ftr-404	590	1	andrew s. lyon	PERSON
ftr-404	590	2	supra	PERSON
ftr-404	590	3	62	CARDINAL
ftr-404	591	1	80	CARDINAL
ftr-404	592	1	4	CARDINAL
ftr-404	592	2	the previous taxable year	DATE
ftr-404	592	3	the first year	DATE
ftr-404	593	1	first	ORDINAL
ftr-404	593	2	section 168	LAW
ftr-404	594	1	16876	DATE
ftr-404	597	1	one	CARDINAL
ftr-404	600	1	one	CARDINAL
ftr-404	601	1	second	ORDINAL
ftr-404	601	2	the current year	DATE
ftr-404	601	3	10,000	MONEY
ftr-404	602	1	the following year	DATE
ftr-404	602	2	year	DATE
ftr-404	603	1	the carryover year	DATE
ftr-404	603	2	year	DATE
ftr-404	603	3	the previous year	DATE
ftr-404	603	4	vi	PERSON
ftr-404	604	1	u.s.	GPE
ftr-404	605	1	2006	DATE
ftr-404	605	2	243 81	CARDINAL
ftr-404	606	1	joseph m. dodge & jay a. soledad	PERSON
ftr-404	606	2	106	CARDINAL
ftr-404	606	3	453	CARDINAL
ftr-404	606	4	jan. 24, 2005	DATE
ftr-404	607	1	82	CARDINAL
ftr-404	609	1	zero	CARDINAL
ftr-404	611	1	83	CARDINAL
ftr-404	611	2	section 1231	ORG
ftr-404	612	1	84	CARDINAL
ftr-404	613	1	§	ORG
ftr-404	613	2	351	CARDINAL
ftr-404	613	3	721	CARDINAL
ftr-404	613	4	subchapter k entities	PERSON
ftr-404	614	1	1	CARDINAL
ftr-404	614	2	a given taxable year	DATE
ftr-404	615	1	annual	DATE
ftr-404	617	1	2	CARDINAL
ftr-404	617	2	zero	CARDINAL
ftr-404	618	1	at81	ORG
ftr-404	619	1	to82	PRODUCT
ftr-404	619	2	section 1245	LAW
ftr-404	622	1	section 1231	LAW
ftr-404	622	2	disposition.83	GPE
ftr-404	623	1	zero	CARDINAL
ftr-404	623	2	244	CARDINAL
ftr-404	623	3	florida	GPE
ftr-404	623	4	vol.7:4	ORG
ftr-404	624	1	85	CARDINAL
ftr-404	625	1	boris i. bittker & lawrence lokken	ORG
ftr-404	625	2	4	CARDINAL
ftr-404	625	3	111-94	CARDINAL
ftr-404	625	4	2d	DATE
ftr-404	626	1	warren	PERSON
ftr-404	626	2	gorham &lamont	ORG
ftr-404	626	3	1992	DATE
ftr-404	627	1	86	CARDINAL
ftr-404	629	1	richard a. westin	PERSON
ftr-404	629	2	wg&l tax dictionary	ORG
ftr-404	629	3	2000	DATE
ftr-404	630	1	469	CARDINAL
ftr-404	630	2	three	CARDINAL
ftr-404	631	1	two	CARDINAL
ftr-404	632	1	87	CARDINAL
ftr-404	633	1	100,000	MONEY
ftr-404	633	2	400,000	MONEY
ftr-404	633	3	dec. 31, 2007	DATE
ftr-404	634	1	3	CARDINAL
ftr-404	637	1	2005	DATE
ftr-404	637	2	u.s.	GPE
ftr-404	640	1	1	CARDINAL
ftr-404	640	2	first	ORDINAL
ftr-404	640	3	two	CARDINAL
ftr-404	641	1	first	ORDINAL
ftr-404	641	2	second	ORDINAL
ftr-404	642	1	section 179	LAW
ftr-404	643	1	than87	ORG
ftr-404	643	2	400,000	MONEY
ftr-404	644	1	2006	DATE
ftr-404	644	2	245 88	DATE
ftr-404	645	1	2004	DATE
ftr-404	645	2	2004	DATE
ftr-404	645	3	two	CARDINAL
ftr-404	645	4	2003	DATE
ftr-404	645	5	179	CARDINAL
ftr-404	645	6	$25,000 to $100,000	MONEY
ftr-404	646	1	propose.88	NORP
ftr-404	646	2	two	CARDINAL
ftr-404	647	1	5	CARDINAL
ftr-404	647	2	abc corp.	ORG
ftr-404	647	3	one	CARDINAL
ftr-404	647	4	two	CARDINAL
ftr-404	648	1	200,000	MONEY
ftr-404	648	2	$1 million	MONEY
ftr-404	649	1	6	CARDINAL
ftr-404	649	2	xyz corp.	ORG
ftr-404	649	3	10	CARDINAL
ftr-404	649	4	200	CARDINAL
ftr-404	649	5	30	CARDINAL
ftr-404	650	1	$20 million	MONEY
ftr-404	650	2	$100 million	MONEY
ftr-404	651	1	one	CARDINAL
ftr-404	652	1	two	CARDINAL
ftr-404	653	1	abc corp.	ORG
ftr-404	653	2	one	CARDINAL
ftr-404	654	1	xyz corp.	ORG
ftr-404	657	1	today	DATE
ftr-404	658	1	246	CARDINAL
ftr-404	658	2	florida	GPE
ftr-404	658	3	vol.7:4 89	ORG
ftr-404	659	1	charles t. terry	PERSON
ftr-404	659	2	7 amer	PERSON
ftr-404	660	1	j. tax	ORG
ftr-404	660	2	109-10	CARDINAL
ftr-404	661	1	110	CARDINAL
ftr-404	665	1	90	CARDINAL
ftr-404	667	1	200	CARDINAL
ftr-404	669	1	200 80	CARDINAL
ftr-404	669	2	120	CARDINAL
ftr-404	669	3	2	CARDINAL
ftr-404	671	1	the year	DATE
ftr-404	673	1	one	CARDINAL
ftr-404	673	2	one	CARDINAL
ftr-404	675	1	7a	CARDINAL
ftr-404	675	2	at least $200,000	MONEY
ftr-404	675	3	the end of the next taxable year	DATE
ftr-404	676	1	the first day of the year	DATE
ftr-404	676	2	120,000	MONEY
ftr-404	676	3	on90	PRODUCT
ftr-404	677	1	120,000	MONEY
ftr-404	678	1	2006	DATE
ftr-404	678	2	247 91	CARDINAL
ftr-404	679	1	200,000	MONEY
ftr-404	679	2	120,000	MONEY
ftr-404	679	3	80,000	MONEY
ftr-404	680	1	7a	CARDINAL
ftr-404	680	2	32,000	MONEY
ftr-404	680	3	40%	PERCENT
ftr-404	681	1	80,000	MONEY
ftr-404	681	2	32,000	MONEY
ftr-404	682	1	92	CARDINAL
ftr-404	683	1	first	ORDINAL
ftr-404	683	2	188,000	MONEY
ftr-404	683	3	12,000	MONEY
ftr-404	683	4	60%	PERCENT
ftr-404	684	1	60%	PERCENT
ftr-404	684	2	188,000	MONEY
ftr-404	684	3	12,000	MONEY
ftr-404	684	4	first	ORDINAL
ftr-404	684	5	60%	PERCENT
ftr-404	684	6	7,200	MONEY
ftr-404	684	7	120,000	MONEY
ftr-404	684	8	7,200	MONEY
ftr-404	685	1	93	CARDINAL
ftr-404	686	1	200,000	MONEY
ftr-404	686	2	12,000	MONEY
ftr-404	686	3	cee	DATE
ftr-404	686	4	120,000	MONEY
ftr-404	686	5	75,200	MONEY
ftr-404	687	1	forty percent	PERCENT
ftr-404	687	2	30,080	MONEY
ftr-404	688	1	94	CARDINAL
ftr-404	689	1	200,000	MONEY
ftr-404	689	2	132,000	MONEY
ftr-404	690	1	30,080	MONEY
ftr-404	690	2	only $37,920	MONEY
ftr-404	691	1	only 126%	PERCENT
ftr-404	691	2	150%	PERCENT
ftr-404	691	3	7a	CARDINAL
ftr-404	692	1	95	CARDINAL
ftr-404	693	1	32,000	MONEY
ftr-404	693	2	30,080	MONEY
ftr-404	694	1	96	CARDINAL
ftr-404	695	1	$48,000 to $37,920	MONEY
ftr-404	696	1	32,000	MONEY
ftr-404	696	2	80,000	MONEY
ftr-404	697	1	48,000	MONEY
ftr-404	698	1	150%	PERCENT
ftr-404	699	1	7b	CARDINAL
ftr-404	699	2	120,000	MONEY
ftr-404	700	1	10%	PERCENT
ftr-404	700	2	the end of the year	DATE
ftr-404	701	1	12,000	MONEY
ftr-404	701	2	only $112,800	MONEY
ftr-404	702	1	75,200	MONEY
ftr-404	702	2	40%	PERCENT
ftr-404	702	3	30,080	MONEY
ftr-404	703	1	93	CARDINAL
ftr-404	703	2	only $37,920	MONEY
ftr-404	703	3	48,000	MONEY
ftr-404	704	1	only 6%	PERCENT
ftr-404	704	2	95	CARDINAL
ftr-404	704	3	21%	PERCENT
ftr-404	705	1	cee	PERSON
ftr-404	706	1	7c	CARDINAL
ftr-404	707	1	7c	CARDINAL
ftr-404	707	2	7b	CARDINAL
ftr-404	707	3	248	CARDINAL
ftr-404	707	4	florida	GPE
ftr-404	707	5	vol.7:4 97.	ORG
ftr-404	708	1	200,000	MONEY
ftr-404	708	2	132,000	MONEY
ftr-404	708	3	32,000	MONEY
ftr-404	708	4	80,000	MONEY
ftr-404	709	1	98	CARDINAL
ftr-404	710	1	two	CARDINAL
ftr-404	711	1	7	CARDINAL
ftr-404	711	2	one	CARDINAL
ftr-404	714	1	terry	PERSON
ftr-404	714	2	361372	DATE
ftr-404	714	3	1992	DATE
ftr-404	714	4	45	CARDINAL
ftr-404	714	5	605	CARDINAL
ftr-404	714	6	oct. 30, 1989	DATE
ftr-404	715	1	7a	CARDINAL
ftr-404	716	1	80,000	MONEY
ftr-404	716	2	32,000	MONEY
ftr-404	717	1	36,000	MONEY
ftr-404	717	2	48,000	MONEY
ftr-404	717	3	7a	CARDINAL
ftr-404	717	4	12,000	MONEY
ftr-404	718	1	7c	CARDINAL
ftr-404	718	2	36,000	MONEY
ftr-404	718	3	only 113%	PERCENT
ftr-404	718	4	32,000	MONEY
ftr-404	721	1	contra	NORP
ftr-404	724	1	2006	DATE
ftr-404	724	2	249 99	DATE
ftr-404	725	1	u.s.	GPE
ftr-404	726	1	88	CARDINAL
ftr-404	726	2	179	CARDINAL
ftr-404	727	1	116	CARDINAL
ftr-404	729	1	100	CARDINAL
ftr-404	730	1	120,000	MONEY
ftr-404	731	1	101	CARDINAL
ftr-404	734	1	vii	PERSON
ftr-404	734	2	u.s.	GPE
ftr-404	734	3	today	DATE
ftr-404	737	1	example 1	DATE
ftr-404	737	2	200,000	MONEY
ftr-404	737	3	100,000	MONEY
ftr-404	738	1	80,000	MONEY
ftr-404	738	2	20,000	MONEY
ftr-404	739	1	three	CARDINAL
ftr-404	739	2	today	DATE
ftr-404	739	3	3	CARDINAL
ftr-404	739	4	3	CARDINAL
ftr-404	739	5	200,000	MONEY
ftr-404	739	6	100,000	MONEY
ftr-404	739	7	macrs	ORG
ftr-404	739	8	50%	PERCENT
ftr-404	739	9	100%	PERCENT
ftr-404	740	1	3	CARDINAL
ftr-404	740	2	under 2004	DATE
ftr-404	741	1	250	CARDINAL
ftr-404	741	2	florida	GPE
ftr-404	741	3	vol.7:4 102.	ORG
ftr-404	743	1	103	CARDINAL
ftr-404	744	1	50%	PERCENT
ftr-404	744	2	macrs	ORG
ftr-404	745	1	200	CARDINAL
ftr-404	745	2	200	CARDINAL
ftr-404	745	3	20 50%	PERCENT
ftr-404	745	4	60 40	CARDINAL
ftr-404	745	5	200	CARDINAL
ftr-404	745	6	3	CARDINAL
ftr-404	745	7	macrs	ORG
ftr-404	746	1	4:1	CARDINAL
ftr-404	747	1	half	CARDINAL
ftr-404	747	2	the102	CARDINAL
ftr-404	747	3	4:6	CARDINAL
ftr-404	747	4	100,000	MONEY
ftr-404	747	5	120,000	MONEY
ftr-404	748	1	100,000	MONEY
ftr-404	749	1	3	CARDINAL
ftr-404	749	2	cee	PERSON
ftr-404	750	1	cee	PERSON
ftr-404	750	2	50%	PERCENT
ftr-404	751	1	4	CARDINAL
ftr-404	751	2	four	CARDINAL
ftr-404	751	3	only $150,000	MONEY
ftr-404	751	4	100,000	MONEY
ftr-404	752	1	4	CARDINAL
ftr-404	752	2	under 2004	DATE
ftr-404	752	3	macrs	ORG
ftr-404	752	4	150	CARDINAL
ftr-404	752	5	150	CARDINAL
ftr-404	752	6	60 -10 50%	PERCENT
ftr-404	752	7	10	CARDINAL
ftr-404	752	8	150	CARDINAL
ftr-404	752	9	60	CARDINAL
ftr-404	752	10	30 2006	DATE
ftr-404	752	11	251	CARDINAL
ftr-404	754	1	1	CARDINAL
ftr-404	754	2	60%	PERCENT
ftr-404	754	3	90,000	MONEY
ftr-404	754	4	150,000	MONEY
ftr-404	755	1	105	CARDINAL
ftr-404	756	1	macrs	ORG
ftr-404	756	2	60,000	MONEY
ftr-404	756	3	90,000	MONEY
ftr-404	757	1	106	CARDINAL
ftr-404	758	1	50,000	MONEY
ftr-404	758	2	40%	PERCENT
ftr-404	758	3	20,000	MONEY
ftr-404	758	4	60%	PERCENT
ftr-404	758	5	30,000	MONEY
ftr-404	759	1	4	CARDINAL
ftr-404	759	2	only $90,000	MONEY
ftr-404	759	3	150,000	MONEY
ftr-404	760	1	macrs	ORG
ftr-404	761	1	4	CARDINAL
ftr-404	761	2	macrs	ORG
ftr-404	761	3	90,000.105	MONEY
ftr-404	762	1	40%	PERCENT
ftr-404	763	1	4	CARDINAL
ftr-404	763	2	50,000	MONEY
ftr-404	763	3	40%	PERCENT
ftr-404	763	4	60%	PERCENT
ftr-404	764	1	50%	PERCENT
ftr-404	764	2	half	CARDINAL
ftr-404	764	3	100,000	MONEY
ftr-404	765	1	10,000	MONEY
ftr-404	766	1	macrs	ORG
ftr-404	766	2	40,000	MONEY
ftr-404	767	1	macrs	ORG
ftr-404	768	1	only $90,000	MONEY
ftr-404	768	2	100,000	MONEY
ftr-404	769	1	60,000	MONEY
ftr-404	769	2	24,000	MONEY
ftr-404	769	3	26,000	MONEY
ftr-404	771	1	macrs	ORG
ftr-404	771	2	50%	PERCENT
ftr-404	772	1	today	DATE
ftr-404	773	1	252	CARDINAL
ftr-404	773	2	florida	GPE
ftr-404	773	3	vol.7:4 c.	ORG
ftr-404	773	4	1	CARDINAL
ftr-404	773	5	5	CARDINAL
ftr-404	773	6	3	CARDINAL
ftr-404	773	7	200,000	MONEY
ftr-404	773	8	120,000	MONEY
ftr-404	776	1	5	CARDINAL
ftr-404	776	2	200k	CARDINAL
ftr-404	776	3	macrs	ORG
ftr-404	776	4	80 20 50%	PERCENT
ftr-404	776	5	60 40	CARDINAL
ftr-404	776	6	40 60	CARDINAL
ftr-404	776	7	40 60	DATE
ftr-404	776	8	200,000	MONEY
ftr-404	776	9	120,000	MONEY
ftr-404	776	10	100,000	MONEY
ftr-404	776	11	four	CARDINAL
ftr-404	776	12	5	CARDINAL
ftr-404	776	13	macrs	ORG
ftr-404	776	14	80	CARDINAL
ftr-404	776	15	20	CARDINAL
ftr-404	778	1	40	CARDINAL
ftr-404	778	2	60	CARDINAL
ftr-404	779	1	50%	PERCENT
ftr-404	779	2	60	CARDINAL
ftr-404	779	3	40	CARDINAL
ftr-404	781	1	50%	PERCENT
ftr-404	781	2	60	CARDINAL
ftr-404	782	1	macrs	ORG
ftr-404	782	2	60	CARDINAL
ftr-404	782	3	25%	PERCENT
ftr-404	782	4	macrs	ORG
ftr-404	782	5	80	CARDINAL
ftr-404	784	1	40	CARDINAL
ftr-404	784	2	only 67%	PERCENT
ftr-404	784	3	60	CARDINAL
ftr-404	785	1	macrs	ORG
ftr-404	785	2	50%	PERCENT
ftr-404	785	3	2006	DATE
ftr-404	785	4	253 107	CARDINAL
ftr-404	786	1	40,000	MONEY
ftr-404	786	2	50%	PERCENT
ftr-404	786	3	20,000	MONEY
ftr-404	786	4	macrs	ORG
ftr-404	786	5	108.	MONEY
ftr-404	787	1	60,000	MONEY
ftr-404	787	2	80,000	MONEY
ftr-404	787	3	macrs	ORG
ftr-404	787	4	109	CARDINAL
ftr-404	788	1	6	CARDINAL
ftr-404	788	2	4	CARDINAL
ftr-404	789	1	100%	PERCENT
ftr-404	789	2	75%	PERCENT
ftr-404	791	1	50%	PERCENT
ftr-404	792	1	5	CARDINAL
ftr-404	792	2	60,000	MONEY
ftr-404	792	3	only $40,000	MONEY
ftr-404	793	1	cee	ORG
ftr-404	793	2	40,000	MONEY
ftr-404	793	3	60,000	MONEY
ftr-404	794	1	today	DATE
ftr-404	795	1	2	CARDINAL
ftr-404	795	2	6	CARDINAL
ftr-404	795	3	5	CARDINAL
ftr-404	796	1	only $150,000	MONEY
ftr-404	796	2	100,000	MONEY
ftr-404	797	1	only $10,000	MONEY
ftr-404	797	2	90,000	MONEY
ftr-404	798	1	6	CARDINAL
ftr-404	798	2	5	CARDINAL
ftr-404	799	1	6	CARDINAL
ftr-404	799	2	150k	ORG
ftr-404	799	3	60 10 50%	PERCENT
ftr-404	799	4	20 30	DATE
ftr-404	799	5	24 26	DATE
ftr-404	799	6	6	CARDINAL
ftr-404	799	7	only $90	MONEY
ftr-404	799	8	100	MONEY
ftr-404	800	1	60	MONEY
ftr-404	800	2	24	MONEY
ftr-404	800	3	26	MONEY
ftr-404	801	1	20%	PERCENT
ftr-404	801	2	only 13%	PERCENT
ftr-404	802	1	254	CARDINAL
ftr-404	802	2	florida	GPE
ftr-404	802	3	vol.7:4 110.	ORG
ftr-404	804	1	cee	PERSON
ftr-404	804	2	50%	PERCENT
ftr-404	805	1	40%	PERCENT
ftr-404	805	2	260%	PERCENT
ftr-404	807	1	3	CARDINAL
ftr-404	808	1	today	DATE
ftr-404	808	2	65%	PERCENT
ftr-404	809	1	179	CARDINAL
ftr-404	810	1	50%	PERCENT
ftr-404	810	2	100,000	MONEY
ftr-404	811	1	179	CARDINAL
ftr-404	812	1	7	CARDINAL
ftr-404	812	2	168(k	CARDINAL
ftr-404	812	3	179	CARDINAL
ftr-404	812	4	between $200,000 and $800,000	MONEY
ftr-404	813	1	7	CARDINAL
ftr-404	813	2	$1m	MONEY
ftr-404	813	3	200k	CARDINAL
ftr-404	813	4	400k	CARDINAL
ftr-404	813	5	600k	CARDINAL
ftr-404	813	6	179/168	CARDINAL
ftr-404	813	7	179/168 cap 179/168	TIME
ftr-404	813	8	179/168	DATE
ftr-404	813	9	600	CARDINAL
ftr-404	813	10	400	CARDINAL
ftr-404	813	11	168(k	CARDINAL
ftr-404	813	12	179	CARDINAL
ftr-404	813	13	max	PERSON
ftr-404	813	14	a little more than 50%	CARDINAL
ftr-404	813	15	2006	DATE
ftr-404	813	16	255	CARDINAL
ftr-404	814	1	greater than $319,100	MONEY
ftr-404	814	2	greater than $18.33million	MONEY
ftr-404	815	1	112	CARDINAL
ftr-404	816	1	the same year	DATE
ftr-404	816	2	the succeeding year	DATE
ftr-404	816	3	the year before	DATE
ftr-404	817	1	the prior year	DATE
ftr-404	821	1	irc § 1001(a	ORG
ftr-404	824	1	year 1	DATE
ftr-404	824	2	cee	DATE
ftr-404	825	1	max	PERSON
ftr-404	825	2	65%	PERCENT
ftr-404	826	1	$20 million	MONEY
ftr-404	826	2	168k/179	CARDINAL
ftr-404	826	3	today	DATE
ftr-404	826	4	$10.1 million	MONEY
ftr-404	826	5	$13 million	MONEY
ftr-404	828	1	three	CARDINAL
ftr-404	828	2	1	CARDINAL
ftr-404	828	3	2	CARDINAL
ftr-404	828	4	3	CARDINAL
ftr-404	829	1	u.s.	GPE
ftr-404	829	2	year	DATE
ftr-404	830	1	a taxable year	DATE
ftr-404	831	1	three	CARDINAL
ftr-404	831	2	256	CARDINAL
ftr-404	831	3	florida	GPE
ftr-404	831	4	vol.7:4	ORG
ftr-404	836	1	the year 1	DATE
ftr-404	838	1	113	CARDINAL
ftr-404	838	2	e(1	PERSON
ftr-404	840	1	macrs	ORG
ftr-404	841	1	168(k	CARDINAL
ftr-404	841	2	179	CARDINAL
ftr-404	842	1	one	CARDINAL
ftr-404	842	2	two	CARDINAL
ftr-404	842	3	1	CARDINAL
ftr-404	842	4	2	CARDINAL
ftr-404	843	1	a taxable year	DATE
ftr-404	844	1	a taxable year	DATE
ftr-404	845	1	4.113	CARDINAL
ftr-404	845	2	section 179	LAW
ftr-404	845	3	that year	DATE
ftr-404	845	4	the year	DATE
ftr-404	845	5	section 179	LAW
ftr-404	846	1	that year	DATE
ftr-404	846	2	years	DATE
ftr-404	846	3	years	DATE
ftr-404	847	1	a given year	DATE
ftr-404	847	2	that year	DATE
ftr-404	847	3	years	DATE
ftr-404	847	4	years	DATE
ftr-404	848	1	2006	DATE
ftr-404	848	2	257 114	CARDINAL
ftr-404	851	1	115	CARDINAL
ftr-404	852	1	irc § 1(h	ORG
ftr-404	853	1	116	CARDINAL
ftr-404	854	1	u.s.	GPE
ftr-404	854	2	mar. 1, 2004	DATE
ftr-404	854	3	u.s.	GPE
ftr-404	854	4	1997-2002	DATE
ftr-404	854	5	between $100 billion $300 billion	MONEY
ftr-404	854	6	$227 billion $229 billion	MONEY
ftr-404	854	7	between 3 million 5 million	MONEY
ftr-404	854	8	roughly $375 billion	MONEY
ftr-404	854	9	at least two	CARDINAL
ftr-404	854	10	two	CARDINAL
ftr-404	857	1	cee	PRODUCT
ftr-404	857	2	cee	PERSON
ftr-404	857	3	cee	PERSON
ftr-404	858	1	u.s.	GPE
ftr-404	860	1	12.5%	PERCENT
ftr-404	860	2	15%	PERCENT
ftr-404	860	3	cee	ORG
ftr-404	862	1	today	DATE
ftr-404	864	1	258	CARDINAL
ftr-404	864	2	florida	GPE
ftr-404	864	3	vol.7:4	GPE
ftr-404	864	4	annually	DATE
ftr-404	864	5	$255 billion	MONEY
ftr-404	865	1	j. bradford de long	PERSON
ftr-404	865	2	american	NORP
ftr-404	865	3	american	NORP
ftr-404	865	4	1	CARDINAL
ftr-404	865	5	american council for capital formation center	ORG
ftr-404	865	6	dec. 1992	DATE
ftr-404	865	7	1	CARDINAL
ftr-404	865	8	2	CARDINAL
ftr-404	865	9	american	NORP
ftr-404	865	10	u.s.	GPE
ftr-404	865	11	3	CARDINAL
ftr-404	865	12	u.s.	GPE
ftr-404	866	1	117	CARDINAL
ftr-404	867	1	179	CARDINAL
ftr-404	873	1	1	CARDINAL
ftr-404	873	2	2	CARDINAL
ftr-404	873	3	3	CARDINAL
ftr-404	873	4	4	CARDINAL
ftr-404	873	5	5	CARDINAL
ftr-404	873	6	6	CARDINAL
ftr-404	873	7	7	CARDINAL
ftr-404	875	1	8	CARDINAL
ftr-404	875	2	9	CARDINAL
ftr-404	875	3	10	CARDINAL
ftr-404	875	4	11	CARDINAL
ftr-404	875	5	12	CARDINAL
ftr-404	875	6	13	CARDINAL
ftr-404	877	1	14	CARDINAL
ftr-404	877	2	15	CARDINAL
ftr-404	877	3	16	CARDINAL
ftr-404	877	4	17	CARDINAL
ftr-404	879	1	toc104351488	CARDINAL
ftr-404	879	2	18	CARDINAL
ftr-404	879	3	19	CARDINAL
ftr-404	879	4	20 _ref5107095	QUANTITY
ftr-404	881	1	21	CARDINAL
ftr-404	881	2	22	CARDINAL
ftr-404	882	1	23	CARDINAL
ftr-404	882	2	24	CARDINAL
ftr-404	882	3	25	CARDINAL
ftr-404	882	4	26	CARDINAL
ftr-404	884	1	27	CARDINAL
ftr-404	884	2	28	CARDINAL
ftr-404	885	1	29	CARDINAL
ftr-404	888	1	30	CARDINAL
ftr-404	890	1	31	CARDINAL
ftr-404	891	1	toc104351503	CARDINAL
ftr-404	891	2	32	CARDINAL
ftr-404	891	3	33	CARDINAL
ftr-404	892	1	34	CARDINAL
ftr-404	894	1	35	CARDINAL
ftr-404	894	2	36	CARDINAL
ftr-404	895	1	37	CARDINAL
ftr-404	895	2	38	CARDINAL
ftr-404	895	3	39	CARDINAL
ftr-404	895	4	40	CARDINAL
ftr-404	896	1	41	CARDINAL
ftr-404	896	2	42	CARDINAL
ftr-404	897	1	43	CARDINAL
ftr-404	899	1	44	DATE
ftr-404	900	1	45	CARDINAL
ftr-404	900	2	46	CARDINAL
ftr-404	900	3	47	CARDINAL
ftr-404	900	4	48	CARDINAL