id	sid	eid	entity	type
ftr-406	2	1	northwestern university school of law	ORG
ftr-406	3	1	allison christians	PERSON
ftr-406	3	2	charlotte crane	PERSON
ftr-406	3	3	andrea monroe	PERSON
ftr-406	3	4	adam rosenzweig	PERSON
ftr-406	4	1	339	CARDINAL
ftr-406	4	2	florida	GPE
ftr-406	4	3	7 2006	DATE
ftr-406	4	4	6	CARDINAL
ftr-406	4	5	david l. cameron* philip f. postlewaite**	PERSON
ftr-406	6	1	jesus	PERSON
ftr-406	7	1	john 11:43-44	PERSON
ftr-406	7	2	i. introduction	PERSON
ftr-406	9	1	340 ii	QUANTITY
ftr-406	9	2	section	PERSON
ftr-406	10	1	345 iii	QUANTITY
ftr-406	14	1	351	CARDINAL
ftr-406	14	2	a. central thesis	PERSON
ftr-406	14	3	kahn	ORG
ftr-406	14	4	cuenin	ORG
ftr-406	16	1	351	CARDINAL
ftr-406	17	1	356	CARDINAL
ftr-406	18	1	359	CARDINAL
ftr-406	18	2	d.	NORP
ftr-406	20	1	373	CARDINAL
ftr-406	21	1	380	CARDINAL
ftr-406	21	2	f. kahn	PERSON
ftr-406	21	3	cuenin	PERSON
ftr-406	22	1	381	CARDINAL
ftr-406	24	1	393	CARDINAL
ftr-406	25	1	395	CARDINAL
ftr-406	25	2	a. application	PERSON
ftr-406	25	3	section 736	LAW
ftr-406	26	1	397	CARDINAL
ftr-406	27	1	399	CARDINAL
ftr-406	29	1	407 340	CARDINAL
ftr-406	29	2	florida	GPE
ftr-406	30	1	1	CARDINAL
ftr-406	30	2	707	CARDINAL
ftr-406	31	1	1986	DATE
ftr-406	32	1	2	CARDINAL
ftr-406	32	2	philip f. postlewaite &	ORG
ftr-406	32	3	david l. cameron	PERSON
ftr-406	32	4	the tax reform act of	LAW
ftr-406	32	5	1984	DATE
ftr-406	32	6	40	CARDINAL
ftr-406	33	1	649	CARDINAL
ftr-406	33	2	1987	DATE
ftr-406	34	1	i. introduction section 707	PERSON
ftr-406	35	1	third	ORDINAL
ftr-406	36	1	third	ORDINAL
ftr-406	38	1	almost 20 years ago	DATE
ftr-406	42	1	2006	DATE
ftr-406	43	1	341 3	DATE
ftr-406	44	1	1986	DATE
ftr-406	44	2	jcs-3-01	DATE
ftr-406	44	3	samuel a. donaldson	PERSON
ftr-406	44	4	22	CARDINAL
ftr-406	45	1	645	CARDINAL
ftr-406	45	2	2003	DATE
ftr-406	46	1	samuel diamon	PERSON
ftr-406	46	2	95	CARDINAL
ftr-406	46	3	575	CARDINAL
ftr-406	46	4	2002	DATE
ftr-406	46	5	pamela olson	PERSON
ftr-406	46	6	88	CARDINAL
ftr-406	46	7	1531	DATE
ftr-406	46	8	2000	DATE
ftr-406	46	9	joseph a. snoe	PERSON
ftr-406	46	10	four	CARDINAL
ftr-406	46	11	60	CARDINAL
ftr-406	46	12	albany l. rev	PERSON
ftr-406	46	13	61 (1996	DATE
ftr-406	46	14	pamela j. pecarich &	PERSON
ftr-406	46	15	siobhan c. rausch	PERSON
ftr-406	46	16	133	CARDINAL
ftr-406	46	17	trusts &	ORG
ftr-406	46	18	24	CARDINAL
ftr-406	46	19	mar. 1994	DATE
ftr-406	46	20	michael a. andrews	PERSON
ftr-406	46	21	47	CARDINAL
ftr-406	46	22	smu l. rev	PERSON
ftr-406	46	23	37	DATE
ftr-406	46	24	1993	DATE
ftr-406	46	25	edward j. mccaffery	PERSON
ftr-406	46	26	1990	DATE
ftr-406	47	1	l. rev	PERSON
ftr-406	47	2	1267	DATE
ftr-406	47	3	charles e. mclure jr.	PERSON
ftr-406	47	4	45	CARDINAL
ftr-406	47	5	25 (1989	DATE
ftr-406	48	1	4	CARDINAL
ftr-406	49	1	170-73	CARDINAL
ftr-406	49	2	jan. 27, 2005	DATE
ftr-406	50	1	400	CARDINAL
ftr-406	50	2	65	CARDINAL
ftr-406	52	1	45-47	CARDINAL
ftr-406	52	2	8, 1997	DATE
ftr-406	53	1	5	CARDINAL
ftr-406	55	1	4	CARDINAL
ftr-406	55	2	172	CARDINAL
ftr-406	55	3	d. cameron	PERSON
ftr-406	55	4	the tax reform act of	LAW
ftr-406	55	5	1984	DATE
ftr-406	55	6	40	CARDINAL
ftr-406	56	1	649	CARDINAL
ftr-406	56	2	1986	DATE
ftr-406	58	1	j. pennell	PERSON
ftr-406	58	2	houston	GPE
ftr-406	58	3	76	CARDINAL
ftr-406	58	4	527	CARDINAL
ftr-406	58	5	1997	DATE
ftr-406	61	1	january of 2005	DATE
ftr-406	62	1	20 years earlier	DATE
ftr-406	62	2	finally4	PERSON
ftr-406	63	1	342	CARDINAL
ftr-406	63	2	florida	GPE
ftr-406	64	1	6	CARDINAL
ftr-406	65	1	douglas a. kahn &	PERSON
ftr-406	65	2	6	CARDINAL
ftr-406	65	3	fla	GPE
ftr-406	67	1	405	CARDINAL
ftr-406	67	2	2004	DATE
ftr-406	69	1	john 11:1-44	PERSON
ftr-406	70	1	the tax academy	ORG
ftr-406	71	1	martin j. mcmahon	PERSON
ftr-406	71	2	jr.	PERSON
ftr-406	71	3	xlv b.c. l. rev	PERSON
ftr-406	72	1	993	CARDINAL
ftr-406	72	2	2004	DATE
ftr-406	72	3	matthew 25:29	PERSON
ftr-406	74	1	deborah h. schenk	PERSON
ftr-406	74	2	luke	PERSON
ftr-406	74	3	mcmahon	ORG
ftr-406	74	4	xlv b.c. l. rev	PERSON
ftr-406	74	5	1129 (2004	DATE
ftr-406	74	6	luke	PERSON
ftr-406	74	7	luke 18:22-25	PERSON
ftr-406	77	1	susan pace hamill	PERSON
ftr-406	78	1	susan pace hamill	PERSON
ftr-406	78	2	judeo-christian	NORP
ftr-406	78	3	25 va	GPE
ftr-406	79	1	671-764	MONEY
ftr-406	79	2	2006	DATE
ftr-406	79	3	susan pace hamill	PERSON
ftr-406	79	4	judeo-christian	NORP
ftr-406	79	5	54	CARDINAL
ftr-406	80	1	l. rev	PERSON
ftr-406	80	2	1 (2002	DATE
ftr-406	81	1	adam chodorow	PERSON
ftr-406	81	2	108	CARDINAL
ftr-406	81	3	1167	DATE
ftr-406	82	1	8	CARDINAL
ftr-406	83	1	lazarus	PERSON
ftr-406	83	2	lazarus	PERSON
ftr-406	83	3	lazarus	PERSON
ftr-406	83	4	abraham	PERSON
ftr-406	84	1	luke 16:19-31	PERSON
ftr-406	85	1	lazarus	PERSON
ftr-406	85	2	abraham	PERSON
ftr-406	85	3	lazarus	PERSON
ftr-406	86	1	abraham	PERSON
ftr-406	86	2	lazarus	ORG
ftr-406	86	3	lazarus	PERSON
ftr-406	87	1	lazarus	PERSON
ftr-406	87	2	five	CARDINAL
ftr-406	88	1	abraham	PERSON
ftr-406	88	2	douglas kahn	PERSON
ftr-406	89	1	article’s6	ORG
ftr-406	89	2	kahn	PERSON
ftr-406	89	3	cuenin	PERSON
ftr-406	89	4	lazarus	PERSON
ftr-406	90	1	lazarus	PERSON
ftr-406	90	2	john	PERSON
ftr-406	90	3	matthew, mark	ORG
ftr-406	90	4	luke	PERSON
ftr-406	91	1	lazarus	PERSON
ftr-406	92	1	lazarus	ORG
ftr-406	92	2	2006	DATE
ftr-406	92	3	343	CARDINAL
ftr-406	93	1	lazarus	PERSON
ftr-406	94	1	9	CARDINAL
ftr-406	94	2	davis bunn	PERSON
ftr-406	94	3	lazarus	ORG
ftr-406	94	4	2005	DATE
ftr-406	94	5	rashid darden	PERSON
ftr-406	94	6	lazarus	PERSON
ftr-406	94	7	2005	DATE
ftr-406	94	8	joanna brooks	PERSON
ftr-406	94	9	america lazarus: religion and	PERSON
ftr-406	94	10	african-american	NORP
ftr-406	94	11	native american	NORP
ftr-406	94	12	2003	DATE
ftr-406	94	13	david sherman & dan cragg	PERSON
ftr-406	94	14	lazarus	ORG
ftr-406	94	15	2003	DATE
ftr-406	94	16	carl marcum	PERSON
ftr-406	94	17	2001	DATE
ftr-406	94	18	john bayer	PERSON
ftr-406	94	19	1999	DATE
ftr-406	94	20	robert mawson	PERSON
ftr-406	94	21	lazarus	ORG
ftr-406	94	22	1998	DATE
ftr-406	94	23	jo bannister	PERSON
ftr-406	94	24	the lazarus hotel (	FAC
ftr-406	94	25	1997	DATE
ftr-406	94	26	lazarus	ORG
ftr-406	94	27	johnny e. jensen	PERSON
ftr-406	94	28	1996	DATE
ftr-406	94	29	robert pensak	PERSON
ftr-406	94	30	lazarus	ORG
ftr-406	94	31	1994	DATE
ftr-406	94	32	lazarus	PERSON
ftr-406	94	33	david nutter	PERSON
ftr-406	94	34	1994	DATE
ftr-406	94	35	samuel brassfield	PERSON
ftr-406	94	36	1993	DATE
ftr-406	94	37	robert richardson	PERSON
ftr-406	94	38	the lazarus tree	ORG
ftr-406	94	39	1992	DATE
ftr-406	94	40	morris west	GPE
ftr-406	94	41	lazarus (	ORG
ftr-406	94	42	1990	DATE
ftr-406	94	43	franklin w. dixon	PERSON
ftr-406	94	44	1987	DATE
ftr-406	94	45	lazarus	PRODUCT
ftr-406	94	46	1987	DATE
ftr-406	94	47	frank herbert &	ORG
ftr-406	94	48	1983	DATE
ftr-406	94	49	john lutz	PERSON
ftr-406	94	50	lazarus man	PERSON
ftr-406	94	51	1979	DATE
ftr-406	94	52	andre malraux	PERSON
ftr-406	94	53	lazarus	PERSON
ftr-406	94	54	1977	DATE
ftr-406	94	55	sylvia plath	PERSON
ftr-406	94	56	lady lazarus	PERSON
ftr-406	94	57	1962	DATE
ftr-406	94	58	leonid andreyev	PERSON
ftr-406	94	59	lazarus	PERSON
ftr-406	94	60	1918	DATE
ftr-406	95	1	10	CARDINAL
ftr-406	96	1	jesus	PERSON
ftr-406	96	2	lazarus	PERSON
ftr-406	96	3	jews	NORP
ftr-406	96	4	jesus	PERSON
ftr-406	97	1	john 12:10-11	PERSON
ftr-406	98	1	11	CARDINAL
ftr-406	98	2	arthur b. willis	PERSON
ftr-406	98	3	john s. pennell	PERSON
ftr-406	98	4	philip f. postlewaite	PERSON
ftr-406	98	5	6th	ORDINAL
ftr-406	98	6	2002	DATE
ftr-406	99	1	12	CARDINAL
ftr-406	100	1	kahn & cuenin	ORG
ftr-406	100	2	6	CARDINAL
ftr-406	100	3	407	CARDINAL
ftr-406	102	1	cuenin	PERSON
ftr-406	103	1	cuenin	PERSON
ftr-406	105	1	kahn and11 cuenin	ORG
ftr-406	106	1	344	CARDINAL
ftr-406	106	2	florida	GPE
ftr-406	107	1	13	CARDINAL
ftr-406	109	1	one	CARDINAL
ftr-406	109	2	sixth	ORDINAL
ftr-406	109	3	kahn	PERSON
ftr-406	109	4	cuenin	PERSON
ftr-406	110	1	seventh	ORDINAL
ftr-406	110	2	2009	DATE
ftr-406	111	1	14	DATE
ftr-406	112	1	21-40	DATE
ftr-406	113	1	kahn	PERSON
ftr-406	121	1	kahn	ORG
ftr-406	121	2	cuenin	PERSON
ftr-406	122	1	section 707	LAW
ftr-406	122	2	kahn	PERSON
ftr-406	124	1	section 707	LAW
ftr-406	125	1	section14 707(a)(2	ORG
ftr-406	125	2	1984	DATE
ftr-406	125	3	section 707	LAW
ftr-406	126	1	first	ORDINAL
ftr-406	126	2	kahn	ORG
ftr-406	126	3	2006	DATE
ftr-406	126	4	345 15	DATE
ftr-406	127	1	41	CARDINAL
ftr-406	128	1	16	CARDINAL
ftr-406	129	1	69	CARDINAL
ftr-406	130	1	17	CARDINAL
ftr-406	131	1	111-31	DATE
ftr-406	132	1	18	CARDINAL
ftr-406	133	1	132	CARDINAL
ftr-406	134	1	kahn	ORG
ftr-406	134	2	cuenin	PERSON
ftr-406	135	1	138	CARDINAL
ftr-406	136	1	19	CARDINAL
ftr-406	136	2	156	CARDINAL
ftr-406	137	1	20	CARDINAL
ftr-406	138	1	163-91	CARDINAL
ftr-406	141	1	three	CARDINAL
ftr-406	141	2	guaranteed15	GPE
ftr-406	141	3	1	CARDINAL
ftr-406	141	4	2	CARDINAL
ftr-406	141	5	3	CARDINAL
ftr-406	142	1	we18	PRODUCT
ftr-406	144	1	section 736	LAW
ftr-406	144	2	subchapter k	PERSON
ftr-406	145	1	section	PERSON
ftr-406	145	2	1954	DATE
ftr-406	145	3	congress	ORG
ftr-406	146	1	third	ORDINAL
ftr-406	146	2	congress	ORG
ftr-406	146	3	two	CARDINAL
ftr-406	147	1	346	CARDINAL
ftr-406	147	2	florida	GPE
ftr-406	148	1	22	DATE
ftr-406	150	1	congress	ORG
ftr-406	151	1	23	CARDINAL
ftr-406	153	1	postlewaite & cameron	ORG
ftr-406	153	2	supra	PERSON
ftr-406	153	3	2	CARDINAL
ftr-406	153	4	676	CARDINAL
ftr-406	154	1	24	CARDINAL
ftr-406	155	1	postlewaite & cameron	ORG
ftr-406	155	2	supra	PERSON
ftr-406	155	3	2	CARDINAL
ftr-406	155	4	665	CARDINAL
ftr-406	156	1	section 61(a	LAW
ftr-406	157	1	22	CARDINAL
ftr-406	158	1	two	CARDINAL
ftr-406	160	1	30 years	DATE
ftr-406	160	2	congress	ORG
ftr-406	160	3	two	CARDINAL
ftr-406	161	1	first	ORDINAL
ftr-406	161	2	section 707	LAW
ftr-406	161	3	section 263	LAW
ftr-406	162	1	61(a	CARDINAL
ftr-406	163	1	2006	DATE
ftr-406	163	2	347 25	DATE
ftr-406	164	1	cagle v. comm’r	PERSON
ftr-406	164	2	63	CARDINAL
ftr-406	164	3	1974	DATE
ftr-406	164	4	539	CARDINAL
ftr-406	164	5	409	CARDINAL
ftr-406	164	6	5th	ORDINAL
ftr-406	164	7	1976	DATE
ftr-406	166	1	75-214	CARDINAL
ftr-406	166	2	1975-1	DATE
ftr-406	166	3	185	CARDINAL
ftr-406	168	1	carey v. united states	PERSON
ftr-406	168	2	427	CARDINAL
ftr-406	168	3	763	CARDINAL
ftr-406	168	4	1970	DATE
ftr-406	168	5	911	CARDINAL
ftr-406	170	1	911	CARDINAL
ftr-406	171	1	miller	PERSON
ftr-406	172	1	52	CARDINAL
ftr-406	172	2	752	CARDINAL
ftr-406	172	3	1969	DATE
ftr-406	172	4	acq.	ORG
ftr-406	172	5	carey	PERSON
ftr-406	173	1	armstrong v. phinney	PERSON
ftr-406	173	2	394	CARDINAL
ftr-406	173	3	661	CARDINAL
ftr-406	173	4	5th	ORDINAL
ftr-406	173	5	1968	DATE
ftr-406	173	6	119	CARDINAL
ftr-406	175	1	91	CARDINAL
ftr-406	176	1	184	CARDINAL
ftr-406	176	2	34173	CARDINAL
ftr-406	177	1	accord rev	PERSON
ftr-406	178	1	69	CARDINAL
ftr-406	178	2	1969-1	DATE
ftr-406	178	3	256	CARDINAL
ftr-406	179	1	26	CARDINAL
ftr-406	179	2	1976	DATE
ftr-406	181	1	94	CARDINAL
ftr-406	181	2	213(b)(3	CARDINAL
ftr-406	181	3	90	CARDINAL
ftr-406	182	1	1520	CARDINAL
ftr-406	182	2	1547	CARDINAL
ftr-406	182	3	1976	DATE
ftr-406	183	1	section 61(a	LAW
ftr-406	183	2	section 263	LAW
ftr-406	184	1	years	DATE
ftr-406	184	2	1954	DATE
ftr-406	185	1	10612	DATE
ftr-406	185	2	94th	LAW
ftr-406	186	1	1975	DATE
ftr-406	188	1	94-658	CARDINAL
ftr-406	188	2	122	CARDINAL
ftr-406	188	3	1975	DATE
ftr-406	188	4	1976	DATE
ftr-406	188	5	u.s.c.c.a.n. 2897,	LAW
ftr-406	188	6	3017	DATE
ftr-406	189	1	27	CARDINAL
ftr-406	191	1	1.707-1(c	CARDINAL
ftr-406	192	1	postlewaite & cameron	ORG
ftr-406	192	2	supra	PERSON
ftr-406	192	3	2	CARDINAL
ftr-406	192	4	668-73	CARDINAL
ftr-406	194	1	congress25	PERSON
ftr-406	194	2	263.26	CARDINAL
ftr-406	195	1	348	CARDINAL
ftr-406	195	2	florida	GPE
ftr-406	196	1	28	DATE
ftr-406	197	1	267(e	CARDINAL
ftr-406	198	1	section 267(e	LAW
ftr-406	199	1	267(e)(4	CARDINAL
ftr-406	200	1	section 267(e	LAW
ftr-406	200	2	the tax reform act of	LAW
ftr-406	200	3	1984	DATE
ftr-406	202	1	98-369	CARDINAL
ftr-406	202	2	98	CARDINAL
ftr-406	203	1	494	CARDINAL
ftr-406	203	2	705	CARDINAL
ftr-406	203	3	1984	DATE
ftr-406	204	1	29	CARDINAL
ftr-406	204	2	267(a)(2	CARDINAL
ftr-406	204	3	year 1	DATE
ftr-406	204	4	year 2	DATE
ftr-406	206	1	30	CARDINAL
ftr-406	207	1	2001	DATE
ftr-406	207	2	2	CARDINAL
ftr-406	208	1	1986	DATE
ftr-406	208	2	291-94	CARDINAL
ftr-406	210	1	§§ 707(a	LAW
ftr-406	211	1	the year	DATE
ftr-406	215	1	section 267	LAW
ftr-406	217	1	two	CARDINAL
ftr-406	217	2	1984	DATE
ftr-406	217	3	congress	ORG
ftr-406	217	4	section 2006	LAW
ftr-406	217	5	349 31	DATE
ftr-406	218	1	1984	DATE
ftr-406	220	1	98-369	CARDINAL
ftr-406	220	2	98	CARDINAL
ftr-406	221	1	494	CARDINAL
ftr-406	221	2	591	CARDINAL
ftr-406	221	3	1984	DATE
ftr-406	222	1	32	CARDINAL
ftr-406	223	1	postlewaite & cameron	ORG
ftr-406	223	2	supra	PERSON
ftr-406	223	3	2	CARDINAL
ftr-406	223	4	676-94	CARDINAL
ftr-406	224	1	33	CARDINAL
ftr-406	225	1	pratt v. comm’r	PERSON
ftr-406	225	2	64	CARDINAL
ftr-406	225	3	203	CARDINAL
ftr-406	225	4	1975	DATE
ftr-406	225	5	550	CARDINAL
ftr-406	225	6	1023	CARDINAL
ftr-406	225	7	5th	ORDINAL
ftr-406	225	8	1977	DATE
ftr-406	228	1	81-300	CARDINAL
ftr-406	228	2	1981	DATE
ftr-406	228	3	2	CARDINAL
ftr-406	228	4	143	CARDINAL
ftr-406	230	1	81-301	CARDINAL
ftr-406	230	2	1981	DATE
ftr-406	230	3	2	CARDINAL
ftr-406	230	4	144	CARDINAL
ftr-406	230	5	34	CARDINAL
ftr-406	230	6	1981	DATE
ftr-406	230	7	2	CARDINAL
ftr-406	230	8	143	CARDINAL
ftr-406	230	9	35	CARDINAL
ftr-406	231	1	81-300	CARDINAL
ftr-406	231	2	pratt v. comm’r	PERSON
ftr-406	231	3	64	CARDINAL
ftr-406	231	4	203	CARDINAL
ftr-406	231	5	1975	DATE
ftr-406	231	6	550	CARDINAL
ftr-406	231	7	1023	CARDINAL
ftr-406	231	8	5th	ORDINAL
ftr-406	231	9	1977	DATE
ftr-406	232	1	36	CARDINAL
ftr-406	233	1	s.	PERSON
ftr-406	234	1	98-169	CARDINAL
ftr-406	234	2	227	CARDINAL
ftr-406	234	3	1984	DATE
ftr-406	236	1	4170	CARDINAL
ftr-406	236	2	227	CARDINAL
ftr-406	236	3	1984	DATE
ftr-406	237	1	1984	DATE
ftr-406	237	2	1.707-2	CARDINAL
ftr-406	240	1	81-300	CARDINAL
ftr-406	240	2	34	CARDINAL
ftr-406	240	3	5%	PERCENT
ftr-406	244	1	the tax reform act of	LAW
ftr-406	244	2	1984	DATE
ftr-406	244	3	congress	ORG
ftr-406	244	4	third	ORDINAL
ftr-406	245	1	made.36	PERSON
ftr-406	245	2	congress	ORG
ftr-406	245	3	81-300	CARDINAL
ftr-406	245	4	350	CARDINAL
ftr-406	245	5	florida	GPE
ftr-406	246	1	37	DATE
ftr-406	247	1	s.	PERSON
ftr-406	248	1	98-169	CARDINAL
ftr-406	248	2	230	CARDINAL
ftr-406	248	3	1984	DATE
ftr-406	250	1	4170	CARDINAL
ftr-406	250	2	230-31	DATE
ftr-406	250	3	1984	DATE
ftr-406	251	1	38	CARDINAL
ftr-406	253	1	1984	DATE
ftr-406	254	1	stephen a. lind	PERSON
ftr-406	254	2	stephen schwartz	PERSON
ftr-406	254	3	daniel j. lathrope & joshua d. rosenberg	PERSON
ftr-406	254	4	222-42	MONEY
ftr-406	254	5	7th	ORDINAL
ftr-406	254	6	2005	DATE
ftr-406	254	7	glenn c. coven	PERSON
ftr-406	254	8	robert j. peroni & richard c. pugh	PERSON
ftr-406	254	9	973-90	MONEY
ftr-406	254	10	2d	DATE
ftr-406	254	11	2002	DATE
ftr-406	254	12	laura e. cunningham &	PERSON
ftr-406	254	13	noel b. cunningham	PERSON
ftr-406	254	14	subchapter k	PERSON
ftr-406	254	15	120-21	CARDINAL
ftr-406	254	16	2d	DATE
ftr-406	254	17	2000	DATE
ftr-406	254	18	jerold a. friedland	PERSON
ftr-406	254	19	7.02	CARDINAL
ftr-406	254	20	2000	DATE
ftr-406	255	1	alan gunn & james r. repetti	ORG
ftr-406	255	2	124-25	CARDINAL
ftr-406	255	3	4th	ORDINAL
ftr-406	255	4	2005	DATE
ftr-406	256	1	karen c. burke	PERSON
ftr-406	256	2	234	CARDINAL
ftr-406	256	3	243	CARDINAL
ftr-406	256	4	3d	CARDINAL
ftr-406	256	5	2005	DATE
ftr-406	257	1	4	CARDINAL
ftr-406	257	2	boris i. bittker & lawrence lokken	ORG
ftr-406	257	3	3d	CARDINAL
ftr-406	257	4	2003	DATE
ftr-406	257	5	707(a)(2)(a	DATE
ftr-406	258	1	39	CARDINAL
ftr-406	259	1	707	CARDINAL
ftr-406	262	1	1.707-4(a)(1	CARDINAL
ftr-406	264	1	that37	ORG
ftr-406	264	2	section 707(c	LAW
ftr-406	265	1	38	CARDINAL
ftr-406	265	2	between a section 707(a	DATE
ftr-406	268	1	2006	DATE
ftr-406	268	2	351	CARDINAL
ftr-406	271	1	1.707-4(a)(4	DATE
ftr-406	271	2	1	CARDINAL
ftr-406	271	3	2	CARDINAL
ftr-406	274	1	1.707-4(a)(1)(ii	CARDINAL
ftr-406	276	1	40	CARDINAL
ftr-406	276	2	postlewaite & cameron	ORG
ftr-406	276	3	supra	PERSON
ftr-406	276	4	2	CARDINAL
ftr-406	276	5	694-96	CARDINAL
ftr-406	276	6	41	CARDINAL
ftr-406	277	1	kahn & cuenin	ORG
ftr-406	277	2	6	CARDINAL
ftr-406	277	3	408	CARDINAL
ftr-406	278	1	kahn	PERSON
ftr-406	278	2	cuenin	PERSON
ftr-406	279	1	411-14	DATE
ftr-406	280	1	two	CARDINAL
ftr-406	281	1	almost 20 years ago	DATE
ftr-406	282	1	distinctions40	GPE
ftr-406	282	2	congress	ORG
ftr-406	282	3	between 1954 and 1984	DATE
ftr-406	287	1	kahn	ORG
ftr-406	287	2	cuenin	ORG
ftr-406	288	1	kahn	PERSON
ftr-406	288	2	longer41	ORG
ftr-406	289	1	the tax reform act of	LAW
ftr-406	289	2	1984	DATE
ftr-406	291	1	352	CARDINAL
ftr-406	291	2	florida	GPE
ftr-406	292	1	42	DATE
ftr-406	293	1	kahn & cuenin	ORG
ftr-406	293	2	6	CARDINAL
ftr-406	293	3	406-07	CARDINAL
ftr-406	295	1	d.	NORP
ftr-406	295	2	2 willis	PERCENT
ftr-406	295	3	pennell & postlewaite	ORG
ftr-406	295	4	11	CARDINAL
ftr-406	295	5	15.06	CARDINAL
ftr-406	295	6	1	CARDINAL
ftr-406	295	7	william s. mckee	PERSON
ftr-406	295	8	william f. nelson	PERSON
ftr-406	295	9	robert l. whitmire	PERSON
ftr-406	295	10	¶ 13.03[5	CARDINAL
ftr-406	295	11	3d	CARDINAL
ftr-406	295	12	1997	DATE
ftr-406	298	1	91	CARDINAL
ftr-406	298	2	184	CARDINAL
ftr-406	299	1	kahn	PERSON
ftr-406	299	2	cuenin	PERSON
ftr-406	299	3	§ 707(a	ORG
ftr-406	300	1	707	CARDINAL
ftr-406	300	2	1954	DATE
ftr-406	301	1	armstrong v. phinney	PERSON
ftr-406	301	2	394	CARDINAL
ftr-406	301	3	661	CARDINAL
ftr-406	301	4	5th	ORDINAL
ftr-406	301	5	1968	DATE
ftr-406	304	1	43	CARDINAL
ftr-406	305	1	kahn & cuenin	ORG
ftr-406	305	2	6	CARDINAL
ftr-406	305	3	407	CARDINAL
ftr-406	305	4	417	CARDINAL
ftr-406	306	1	kahn & cuenin	ORG
ftr-406	306	2	6	CARDINAL
ftr-406	306	3	410	CARDINAL
ftr-406	306	4	423	CARDINAL
ftr-406	309	1	1.707-1	CARDINAL
ftr-406	309	2	2	CARDINAL
ftr-406	310	1	30%	PERCENT
ftr-406	310	2	less than $10,000	MONEY
ftr-406	311	1	60,000	MONEY
ftr-406	311	2	18,000	MONEY
ftr-406	312	1	only $20,000	MONEY
ftr-406	312	2	only $6,000	MONEY
ftr-406	313	1	less than $10,000	MONEY
ftr-406	313	2	4,000	MONEY
ftr-406	314	1	kahn	PERSON
ftr-406	314	2	cuenin	PERSON
ftr-406	314	3	three	CARDINAL
ftr-406	315	1	first	ORDINAL
ftr-406	317	1	second	ORDINAL
ftr-406	317	2	kahn	PERSON
ftr-406	318	1	typical43	GPE
ftr-406	318	2	353	CARDINAL
ftr-406	319	1	house	ORG
ftr-406	319	2	senate	ORG
ftr-406	319	3	707	CARDINAL
ftr-406	319	4	annual	DATE
ftr-406	320	1	83-1337	DATE
ftr-406	320	2	a227	ORG
ftr-406	320	3	1954	DATE
ftr-406	320	4	1954	DATE
ftr-406	320	5	4017	CARDINAL
ftr-406	320	6	4367	CARDINAL
ftr-406	322	1	83-1622	CARDINAL
ftr-406	322	2	387	CARDINAL
ftr-406	322	3	1954	DATE
ftr-406	322	4	1954	DATE
ftr-406	322	5	u.s.c.c.a.n. 4621	LAW
ftr-406	322	6	5029	CARDINAL
ftr-406	323	1	third	ORDINAL
ftr-406	324	1	postlewaite & cameron	ORG
ftr-406	324	2	supra	PERSON
ftr-406	324	3	2	CARDINAL
ftr-406	324	4	700-02	CARDINAL
ftr-406	326	1	66	CARDINAL
ftr-406	326	2	169	CARDINAL
ftr-406	327	1	third	ORDINAL
ftr-406	328	1	martin b. cowan	PERSON
ftr-406	328	2	56	CARDINAL
ftr-406	328	3	10	CARDINAL
ftr-406	331	1	j. paul jackson	PERSON
ftr-406	331	2	mark h. johnson	PERSON
ftr-406	331	3	stanley s. surrey	PERSON
ftr-406	331	4	carolyn k. tenen &	PERSON
ftr-406	331	5	william c. warren	PERSON
ftr-406	331	6	1954	DATE
ftr-406	331	7	54	CARDINAL
ftr-406	332	1	l. rev	PERSON
ftr-406	332	2	1183, 1203	DATE
ftr-406	332	3	1954	DATE
ftr-406	335	1	69-180	CARDINAL
ftr-406	335	2	1969-1	DATE
ftr-406	335	3	183	CARDINAL
ftr-406	336	1	45	CARDINAL
ftr-406	336	2	kahn & cuenin	ORG
ftr-406	336	3	6	CARDINAL
ftr-406	336	4	406	CARDINAL
ftr-406	337	1	46	CARDINAL
ftr-406	338	1	kahn & cuenin	ORG
ftr-406	338	2	6	CARDINAL
ftr-406	338	3	422	CARDINAL
ftr-406	339	1	47	CARDINAL
ftr-406	340	1	kahn & cuenin	ORG
ftr-406	340	2	6	CARDINAL
ftr-406	340	3	407	CARDINAL
ftr-406	341	1	48	CARDINAL
ftr-406	342	1	kahn & cuenin	ORG
ftr-406	342	2	6	CARDINAL
ftr-406	342	3	428	CARDINAL
ftr-406	342	4	49	CARDINAL
ftr-406	343	1	kahn & cuenin	ORG
ftr-406	343	2	6	CARDINAL
ftr-406	343	3	419	CARDINAL
ftr-406	344	1	kahn	PERSON
ftr-406	344	2	cuenin	PERSON
ftr-406	346	1	46	CARDINAL
ftr-406	346	2	kahn	PERSON
ftr-406	346	3	two	CARDINAL
ftr-406	347	1	1	CARDINAL
ftr-406	347	2	2	CARDINAL
ftr-406	351	1	kahn	PERSON
ftr-406	351	2	first	ORDINAL
ftr-406	351	3	subchapter k	PERSON
ftr-406	352	1	subchapter k	PERSON
ftr-406	353	1	an49	ORG
ftr-406	353	2	354	CARDINAL
ftr-406	353	3	florida	GPE
ftr-406	354	1	50	CARDINAL
ftr-406	356	1	kahn & cuenin	ORG
ftr-406	356	2	6	CARDINAL
ftr-406	356	3	409	CARDINAL
ftr-406	356	4	415	CARDINAL
ftr-406	356	5	51	CARDINAL
ftr-406	357	1	kahn & cuenin	ORG
ftr-406	357	2	6	CARDINAL
ftr-406	357	3	415	CARDINAL
ftr-406	358	1	52	CARDINAL
ftr-406	359	1	kahn & cuenin	ORG
ftr-406	359	2	6	CARDINAL
ftr-406	359	3	418	CARDINAL
ftr-406	360	1	53	CARDINAL
ftr-406	360	2	52	CARDINAL
ftr-406	360	3	752	CARDINAL
ftr-406	360	4	1969	DATE
ftr-406	362	1	kahn	PERSON
ftr-406	362	2	third	ORDINAL
ftr-406	362	3	section 61	LAW
ftr-406	363	1	section 263	LAW
ftr-406	365	1	kahn	PERSON
ftr-406	365	2	cuenin	PERSON
ftr-406	365	3	subchapter k. however	PERSON
ftr-406	365	4	kahn	PERSON
ftr-406	366	1	61(a	CARDINAL
ftr-406	366	2	263	CARDINAL
ftr-406	367	1	there52	GPE
ftr-406	372	1	miller	PERSON
ftr-406	372	2	section 911	LAW
ftr-406	373	1	section 61(a	LAW
ftr-406	373	2	section 911	LAW
ftr-406	374	1	2006	DATE
ftr-406	374	2	355	CARDINAL
ftr-406	375	1	761	CARDINAL
ftr-406	376	1	55	CARDINAL
ftr-406	377	1	d.	NORP
ftr-406	379	1	83	CARDINAL
ftr-406	379	2	59	CARDINAL
ftr-406	379	3	1954	DATE
ftr-406	380	1	1954	DATE
ftr-406	380	2	u.s.c.c.a.n 5280	LAW
ftr-406	380	3	5319-20	DATE
ftr-406	381	1	56	CARDINAL
ftr-406	382	1	762	CARDINAL
ftr-406	382	2	statement54	ORG
ftr-406	382	3	section 911	LAW
ftr-406	382	4	911	CARDINAL
ftr-406	386	1	senate	ORG
ftr-406	386	2	section 706	LAW
ftr-406	387	1	senate committee	ORG
ftr-406	389	1	56	CARDINAL
ftr-406	390	1	kahn	PERSON
ftr-406	390	2	356	CARDINAL
ftr-406	390	3	florida	GPE
ftr-406	391	1	57	CARDINAL
ftr-406	392	1	kahn & cuenin	ORG
ftr-406	392	2	6	CARDINAL
ftr-406	392	3	414	CARDINAL
ftr-406	393	1	kahn	PERSON
ftr-406	393	2	cuenin	PERSON
ftr-406	394	1	414	CARDINAL
ftr-406	396	1	415	CARDINAL
ftr-406	400	1	kahn	ORG
ftr-406	402	1	kahn	ORG
ftr-406	403	1	kahn	PERSON
ftr-406	405	1	the first four weeks	DATE
ftr-406	406	1	the past month	DATE
ftr-406	406	2	10,000	MONEY
ftr-406	407	1	the end of the month	DATE
ftr-406	407	2	8,000	MONEY
ftr-406	408	1	10,000	MONEY
ftr-406	410	1	2006	DATE
ftr-406	410	2	357	CARDINAL
ftr-406	413	1	1.61-2(d	CARDINAL
ftr-406	414	1	59	CARDINAL
ftr-406	414	2	1012	CARDINAL
ftr-406	415	1	1.61-2(d)(2	CARDINAL
ftr-406	415	2	1.1012-1(a	CARDINAL
ftr-406	416	1	60	CARDINAL
ftr-406	417	1	212	CARDINAL
ftr-406	418	1	1.162-1(a	CARDINAL
ftr-406	418	2	1.162-7	CARDINAL
ftr-406	418	3	1.212-1	CARDINAL
ftr-406	418	4	61	DATE
ftr-406	419	1	61(a)(3	DATE
ftr-406	421	1	1.61-6	CARDINAL
ftr-406	421	2	1.1001-1(a	CARDINAL
ftr-406	421	3	1.1002-1	CARDINAL
ftr-406	421	4	62	CARDINAL
ftr-406	422	1	kahn & cuenin	ORG
ftr-406	422	2	6	CARDINAL
ftr-406	422	3	414-15. 63	DATE
ftr-406	423	1	irc §§ 1221 and 1231	ORG
ftr-406	424	1	10,000	MONEY
ftr-406	424	2	section 61	LAW
ftr-406	425	1	in-58	PERSON
ftr-406	425	2	the tax law accords	ORG
ftr-406	426	1	to59	GPE
ftr-406	427	1	10,000	MONEY
ftr-406	429	1	10,000	MONEY
ftr-406	430	1	section 263	LAW
ftr-406	432	1	r61	ORG
ftr-406	433	1	10,000	MONEY
ftr-406	433	2	current62	PRODUCT
ftr-406	433	3	2,000	MONEY
ftr-406	433	4	r. 63	LAW
ftr-406	434	1	kahn	PERSON
ftr-406	435	1	kahn	PERSON
ftr-406	435	2	358	CARDINAL
ftr-406	435	3	florida	GPE
ftr-406	436	1	64	DATE
ftr-406	437	1	kahn & cuenin	ORG
ftr-406	437	2	6	CARDINAL
ftr-406	437	3	417	CARDINAL
ftr-406	438	1	kahn & cuenin	ORG
ftr-406	438	2	6	CARDINAL
ftr-406	438	3	417	CARDINAL
ftr-406	439	1	kahn	PERSON
ftr-406	441	1	66	CARDINAL
ftr-406	442	1	kahn & cuenin	ORG
ftr-406	442	2	6	CARDINAL
ftr-406	442	3	417	CARDINAL
ftr-406	443	1	kahn	PERSON
ftr-406	443	2	congress	ORG
ftr-406	444	1	n.48	EVENT
ftr-406	444	2	83	CARDINAL
ftr-406	444	3	59	CARDINAL
ftr-406	444	4	1954	DATE
ftr-406	444	5	1954	DATE
ftr-406	444	6	5280	CARDINAL
ftr-406	444	7	5319-20	DATE
ftr-406	445	1	67	CARDINAL
ftr-406	446	1	kahn & cuenin	ORG
ftr-406	446	2	6	CARDINAL
ftr-406	446	3	417	CARDINAL
ftr-406	446	4	68	CARDINAL
ftr-406	447	1	kahn & cuenin	ORG
ftr-406	447	2	6	CARDINAL
ftr-406	447	3	418	CARDINAL
ftr-406	449	1	subchapter k. accordingly	PERSON
ftr-406	451	1	kahn	PERSON
ftr-406	451	2	third	ORDINAL
ftr-406	452	1	kahn	PERSON
ftr-406	452	2	to64	PRODUCT
ftr-406	452	3	congress	ORG
ftr-406	454	1	subchapter k	PERSON
ftr-406	455	1	as65	PERSON
ftr-406	456	1	kahn	PERSON
ftr-406	456	2	congress	ORG
ftr-406	457	1	we67	PERSON
ftr-406	457	2	congress	ORG
ftr-406	457	3	of68	PRODUCT
ftr-406	458	1	2006	DATE
ftr-406	458	2	359 69	DATE
ftr-406	459	1	kahn	PERSON
ftr-406	459	2	cuenin	PERSON
ftr-406	459	3	61	CARDINAL
ftr-406	460	1	kahn & cuenin	ORG
ftr-406	460	2	6	CARDINAL
ftr-406	460	3	422	CARDINAL
ftr-406	461	1	61(a)(3	DATE
ftr-406	462	1	d.	NORP
ftr-406	462	2	1	CARDINAL
ftr-406	462	3	nelson & whitmire	ORG
ftr-406	462	4	supra	PERSON
ftr-406	462	5	42	CARDINAL
ftr-406	462	6	¶ 13.03[5	CARDINAL
ftr-406	465	1	61(a)(3	DATE
ftr-406	467	1	the house	ORG
ftr-406	468	1	8300	TIME
ftr-406	468	2	83d	CARDINAL
ftr-406	469	1	1954	DATE
ftr-406	470	1	senate	ORG
ftr-406	471	1	s.	PERSON
ftr-406	473	1	83-1622	CARDINAL
ftr-406	473	2	387	CARDINAL
ftr-406	473	3	1954	DATE
ftr-406	473	4	1954	DATE
ftr-406	473	5	u.s.c.c.a.n. 4621	LAW
ftr-406	473	6	5029	DATE
ftr-406	476	1	34173	CARDINAL
ftr-406	477	1	kahn	PERSON
ftr-406	480	1	two	CARDINAL
ftr-406	481	1	kahn	PERSON
ftr-406	481	2	two	CARDINAL
ftr-406	481	3	kahn	ORG
ftr-406	481	4	third	ORDINAL
ftr-406	481	5	61(a	CARDINAL
ftr-406	484	1	263	CARDINAL
ftr-406	486	1	cuenin69	ORG
ftr-406	486	2	360	CARDINAL
ftr-406	486	3	florida	GPE
ftr-406	487	1	supra	PERSON
ftr-406	487	2	25	CARDINAL
ftr-406	488	1	kahn	PERSON
ftr-406	491	1	lloyd v. comm’r	PERSON
ftr-406	491	2	15	CARDINAL
ftr-406	491	3	tilton	PERSON
ftr-406	491	4	8 b.t.a	QUANTITY
ftr-406	491	5	914	CARDINAL
ftr-406	491	6	1927	DATE
ftr-406	491	7	6582	DATE
ftr-406	491	8	viii-2 c.b	PERSON
ftr-406	491	9	200	CARDINAL
ftr-406	493	1	149	CARDINAL
ftr-406	494	1	70	CARDINAL
ftr-406	495	1	kahn	PERSON
ftr-406	496	1	24	CARDINAL
ftr-406	497	1	congress	ORG
ftr-406	498	1	third	ORDINAL
ftr-406	499	1	71	CARDINAL
ftr-406	500	1	kahn & cuenin	ORG
ftr-406	500	2	6	CARDINAL
ftr-406	500	3	415	CARDINAL
ftr-406	501	1	72	DATE
ftr-406	503	1	1.706-1(a	CARDINAL
ftr-406	503	2	1.707-1(c	CARDINAL
ftr-406	504	1	kahn & cuenin	ORG
ftr-406	504	2	6	CARDINAL
ftr-406	504	3	415	CARDINAL
ftr-406	505	1	kahn & cuenin	ORG
ftr-406	506	1	d.	NORP
ftr-406	506	2	third	ORDINAL
ftr-406	506	3	section 61(a	LAW
ftr-406	506	4	162	CARDINAL
ftr-406	506	5	263.70	CARDINAL
ftr-406	509	1	that72	PERSON
ftr-406	510	1	kahn	PERSON
ftr-406	510	2	2006	DATE
ftr-406	510	3	361 73	DATE
ftr-406	512	1	1.706-1(a	CARDINAL
ftr-406	512	2	1.707-1(c	CARDINAL
ftr-406	513	1	1.707-1(c	CARDINAL
ftr-406	513	2	year	DATE
ftr-406	514	1	gaines v. comm’r	PERSON
ftr-406	514	2	t.c.	GPE
ftr-406	515	1	1982-731	DATE
ftr-406	515	2	45	CARDINAL
ftr-406	516	1	363	CARDINAL
ftr-406	519	1	j. paul jackson	PERSON
ftr-406	519	2	44	DATE
ftr-406	519	3	1203	DATE
ftr-406	520	1	74	DATE
ftr-406	521	1	1954	DATE
ftr-406	521	2	subchapter k.	PERSON
ftr-406	521	3	kahn & cuenin	ORG
ftr-406	521	4	6	CARDINAL
ftr-406	521	5	409	CARDINAL
ftr-406	522	1	subchapter k	PERSON
ftr-406	522	2	postlewaite & cameron	ORG
ftr-406	522	3	supra	PERSON
ftr-406	522	4	2	CARDINAL
ftr-406	522	5	651	CARDINAL
ftr-406	523	1	kahn	ORG
ftr-406	523	2	congress	ORG
ftr-406	523	3	pre-1954	DATE
ftr-406	524	1	kahn & cuenin	ORG
ftr-406	524	2	6	CARDINAL
ftr-406	524	3	409	CARDINAL
ftr-406	526	1	83-1337	DATE
ftr-406	526	2	68	CARDINAL
ftr-406	526	3	1954	DATE
ftr-406	526	4	1954	DATE
ftr-406	526	5	4017	CARDINAL
ftr-406	526	6	4094	DATE
ftr-406	527	1	congress	ORG
ftr-406	527	2	third	ORDINAL
ftr-406	528	1	congress	ORG
ftr-406	528	2	149	CARDINAL
ftr-406	531	1	the year	DATE
ftr-406	532	1	the year	DATE
ftr-406	533	1	if73	PRODUCT
ftr-406	535	1	kahn	PERSON
ftr-406	535	2	this74	GPE
ftr-406	535	3	362	CARDINAL
ftr-406	535	4	florida	GPE
ftr-406	536	1	75	CARDINAL
ftr-406	538	1	1.707-1(c	CARDINAL
ftr-406	540	1	house	ORG
ftr-406	540	2	senate	ORG
ftr-406	540	3	707	CARDINAL
ftr-406	541	1	83-1337	DATE
ftr-406	541	2	a227	ORG
ftr-406	541	3	1954	DATE
ftr-406	541	4	1954	DATE
ftr-406	541	5	4017	CARDINAL
ftr-406	541	6	4367	CARDINAL
ftr-406	543	1	83-1622	CARDINAL
ftr-406	543	2	387	CARDINAL
ftr-406	543	3	1954	DATE
ftr-406	543	4	1954	DATE
ftr-406	543	5	u.s.c.c.a.n. 4621	LAW
ftr-406	543	6	5029	CARDINAL
ftr-406	544	1	76	DATE
ftr-406	545	1	1.707-1(c	CARDINAL
ftr-406	546	1	kahn & cuenin	ORG
ftr-406	546	2	6	CARDINAL
ftr-406	546	3	415	CARDINAL
ftr-406	549	1	kahn	PERSON
ftr-406	553	1	1.704-1(b)(2)(iv)(o	QUANTITY
ftr-406	554	1	kahn & cuenin	ORG
ftr-406	554	2	6	CARDINAL
ftr-406	554	3	418	CARDINAL
ftr-406	555	1	704	CARDINAL
ftr-406	556	1	1.704-1(b)(2)(iv)(o	CARDINAL
ftr-406	562	1	kahn	ORG
ftr-406	562	2	cuenin	PERSON
ftr-406	562	3	section 704	LAW
ftr-406	563	1	2006	DATE
ftr-406	563	2	363	CARDINAL
ftr-406	568	1	79	CARDINAL
ftr-406	569	1	1.704	CARDINAL
ftr-406	570	1	80	CARDINAL
ftr-406	571	1	kahn & cuenin	ORG
ftr-406	571	2	6	CARDINAL
ftr-406	571	3	417	CARDINAL
ftr-406	572	1	kahn & cuenin	ORG
ftr-406	572	2	6	CARDINAL
ftr-406	572	3	418	CARDINAL
ftr-406	573	1	82	CARDINAL
ftr-406	574	1	kahn & cuenin	ORG
ftr-406	574	2	6	CARDINAL
ftr-406	574	3	418	CARDINAL
ftr-406	576	1	third	ORDINAL
ftr-406	577	1	kahn	PERSON
ftr-406	579	1	kahn	PERSON
ftr-406	580	1	kahn and80 cuenin	PERSON
ftr-406	580	2	congress	ORG
ftr-406	580	3	subchapter k	PERSON
ftr-406	582	1	kahn	PERSON
ftr-406	584	1	kahn	PERSON
ftr-406	584	2	three	CARDINAL
ftr-406	585	1	subchapter k	PERSON
ftr-406	585	2	364	CARDINAL
ftr-406	585	3	florida	GPE
ftr-406	586	1	83	CARDINAL
ftr-406	587	1	kahn & cuenin	ORG
ftr-406	587	2	6	CARDINAL
ftr-406	587	3	418	CARDINAL
ftr-406	588	1	kahn	PERSON
ftr-406	588	2	§§ 704(b	ORG
ftr-406	589	1	76	CARDINAL
ftr-406	590	1	84	CARDINAL
ftr-406	592	1	kahn & cuenin	ORG
ftr-406	592	2	6	CARDINAL
ftr-406	592	3	418	CARDINAL
ftr-406	592	4	427	CARDINAL
ftr-406	593	1	kahn & cuenin	ORG
ftr-406	593	2	6	CARDINAL
ftr-406	593	3	422	CARDINAL
ftr-406	593	4	86	CARDINAL
ftr-406	594	1	kahn & cuenin	ORG
ftr-406	594	2	6	CARDINAL
ftr-406	594	3	422	CARDINAL
ftr-406	595	1	87	CARDINAL
ftr-406	596	1	138	CARDINAL
ftr-406	597	1	88	CARDINAL
ftr-406	598	1	kahn & cuenin	ORG
ftr-406	598	2	6	CARDINAL
ftr-406	598	3	423	CARDINAL
ftr-406	600	1	30%	PERCENT
ftr-406	600	2	less than $10,000	MONEY
ftr-406	602	1	1.707-1(c	CARDINAL
ftr-406	602	2	2	CARDINAL
ftr-406	603	1	60,000	MONEY
ftr-406	603	2	18,000	MONEY
ftr-406	604	1	only $20,000	MONEY
ftr-406	606	1	third	ORDINAL
ftr-406	606	2	subchapter k.	PERSON
ftr-406	607	1	is85	PRODUCT
ftr-406	607	2	subchapter k	PERSON
ftr-406	608	1	kahn	PERSON
ftr-406	609	1	kahn	PERSON
ftr-406	609	2	cuenin	PERSON
ftr-406	609	3	congress	ORG
ftr-406	610	1	one	CARDINAL
ftr-406	610	2	2006	DATE
ftr-406	610	3	365 $6,000	MONEY
ftr-406	611	1	less than $10,000	MONEY
ftr-406	611	2	4,000	MONEY
ftr-406	612	1	kahn	PERSON
ftr-406	613	1	kahn & cuenin	ORG
ftr-406	613	2	6	CARDINAL
ftr-406	613	3	423	CARDINAL
ftr-406	614	1	10,000	MONEY
ftr-406	615	1	only $4,000	MONEY
ftr-406	616	1	90	CARDINAL
ftr-406	618	1	1.61-6(a	CARDINAL
ftr-406	618	2	one	CARDINAL
ftr-406	619	1	1.167(a)-5	CARDINAL
ftr-406	620	1	53-286	CARDINAL
ftr-406	620	2	1953-2	DATE
ftr-406	620	3	v. united states	GPE
ftr-406	620	4	199	CARDINAL
ftr-406	620	5	f. supp	PERSON
ftr-406	621	1	743	CARDINAL
ftr-406	621	2	d. del. 1961	GPE
ftr-406	621	3	aff’d	ORG
ftr-406	621	4	303	CARDINAL
ftr-406	621	5	783	CARDINAL
ftr-406	621	6	3d cir	QUANTITY
ftr-406	621	7	1962	DATE
ftr-406	622	1	91	CARDINAL
ftr-406	623	1	kahn	ORG
ftr-406	624	1	kahn & cuenin	ORG
ftr-406	624	2	6	CARDINAL
ftr-406	624	3	423	CARDINAL
ftr-406	628	1	the taxable year	DATE
ftr-406	630	1	year	DATE
ftr-406	630	2	that year	DATE
ftr-406	632	1	366	CARDINAL
ftr-406	632	2	florida	GPE
ftr-406	633	1	the taxable year	DATE
ftr-406	634	1	the taxable year	DATE
ftr-406	635	1	kahn	PERSON
ftr-406	635	2	cuenin	PERSON
ftr-406	635	3	the year	DATE
ftr-406	638	1	1	CARDINAL
ftr-406	639	1	89	CARDINAL
ftr-406	639	2	30%	PERCENT
ftr-406	639	3	less than $10,000	MONEY
ftr-406	639	4	only $20,000	MONEY
ftr-406	639	5	6,000	MONEY
ftr-406	639	6	4,000	MONEY
ftr-406	641	1	1.707-1	CARDINAL
ftr-406	641	2	2	CARDINAL
ftr-406	643	1	kahn	PERSON
ftr-406	645	1	kahn & cuenin	ORG
ftr-406	645	2	6	CARDINAL
ftr-406	645	3	424	CARDINAL
ftr-406	646	1	colony trust co.	ORG
ftr-406	647	1	comm’r	CARDINAL
ftr-406	647	2	279	CARDINAL
ftr-406	647	3	716	CARDINAL
ftr-406	647	4	1929	DATE
ftr-406	648	1	2006	DATE
ftr-406	648	2	367	CARDINAL
ftr-406	650	1	1 +	CARDINAL
ftr-406	650	2	1 x	QUANTITY
ftr-406	650	3	2	CARDINAL
ftr-406	651	1	25,000	MONEY
ftr-406	651	2	15,000	MONEY
ftr-406	651	3	0.6	CARDINAL
ftr-406	651	4	15,000	MONEY
ftr-406	651	5	25,000	MONEY
ftr-406	651	6	only $3,571	MONEY
ftr-406	651	7	4,000	MONEY
ftr-406	651	8	21,429	MONEY
ftr-406	651	9	6,429	MONEY
ftr-406	652	1	14.28%	PERCENT
ftr-406	652	2	3,571	MONEY
ftr-406	652	3	2,143	MONEY
ftr-406	656	1	1.707-1	CARDINAL
ftr-406	656	2	2	CARDINAL
ftr-406	660	1	1 ds	QUANTITY
ftr-406	660	2	3	CARDINAL
ftr-406	661	1	368	CARDINAL
ftr-406	661	2	florida	GPE
ftr-406	662	1	89	CARDINAL
ftr-406	662	2	5,714	MONEY
ftr-406	662	3	14,286	MONEY
ftr-406	662	4	4,486	MONEY
ftr-406	664	1	kahn	PERSON
ftr-406	665	1	d.	NORP
ftr-406	669	1	92	CARDINAL
ftr-406	670	1	kahn & cuenin	ORG
ftr-406	670	2	6	CARDINAL
ftr-406	670	3	424	CARDINAL
ftr-406	670	4	93	CARDINAL
ftr-406	671	1	kahn & cuenin	ORG
ftr-406	671	2	6	CARDINAL
ftr-406	671	3	425	CARDINAL
ftr-406	672	1	kahn	ORG
ftr-406	673	1	congress	ORG
ftr-406	673	2	cuenin	PERSON
ftr-406	673	3	section 754.	LAW
ftr-406	674	1	an92	PERSON
ftr-406	674	2	section 743(b	LAW
ftr-406	674	3	section 754	LAW
ftr-406	676	1	2006	DATE
ftr-406	676	2	369	CARDINAL
ftr-406	678	1	127-31	DATE
ftr-406	679	1	94	CARDINAL
ftr-406	680	1	kahn & cuenin	ORG
ftr-406	680	2	6	CARDINAL
ftr-406	680	3	425	CARDINAL
ftr-406	680	4	95	CARDINAL
ftr-406	681	1	kahn & cuenin	ORG
ftr-406	681	2	6	CARDINAL
ftr-406	681	3	426	CARDINAL
ftr-406	682	1	96	CARDINAL
ftr-406	683	1	81-84	DATE
ftr-406	684	1	97	CARDINAL
ftr-406	685	1	kahn & cuenin	ORG
ftr-406	685	2	6	CARDINAL
ftr-406	685	3	426	CARDINAL
ftr-406	685	4	430-31	DATE
ftr-406	686	1	98	CARDINAL
ftr-406	687	1	kahn & cuenin	ORG
ftr-406	687	2	6	CARDINAL
ftr-406	687	3	426	CARDINAL
ftr-406	687	4	433	CARDINAL
ftr-406	689	1	433	CARDINAL
ftr-406	690	1	kahn	PERSON
ftr-406	691	1	128	CARDINAL
ftr-406	692	1	kahn	PERSON
ftr-406	693	1	in94	CARDINAL
ftr-406	694	1	one	CARDINAL
ftr-406	694	2	754	CARDINAL
ftr-406	697	1	kahn	PERSON
ftr-406	697	2	cuenin acknowledge96	PERSON
ftr-406	698	1	kahn	ORG
ftr-406	698	2	370	CARDINAL
ftr-406	698	3	florida	GPE
ftr-406	699	1	735	CARDINAL
ftr-406	699	2	five years	DATE
ftr-406	699	3	kahn	PERSON
ftr-406	699	4	cuenin	PERSON
ftr-406	700	1	2 willis	PERCENT
ftr-406	700	2	pennell & postlewaite	ORG
ftr-406	700	3	11	CARDINAL
ftr-406	700	4	13.04	CARDINAL
ftr-406	701	1	735	CARDINAL
ftr-406	702	1	735	CARDINAL
ftr-406	702	2	congress	ORG
ftr-406	703	1	99	CARDINAL
ftr-406	704	1	kahn & cuenin	ORG
ftr-406	704	2	6	CARDINAL
ftr-406	704	3	426	CARDINAL
ftr-406	704	4	100	CARDINAL
ftr-406	705	1	kahn & cuenin	ORG
ftr-406	705	2	6	CARDINAL
ftr-406	705	3	426	CARDINAL
ftr-406	706	1	101	CARDINAL
ftr-406	707	1	kahn	PERSON
ftr-406	707	2	751	CARDINAL
ftr-406	708	1	kahn & cuenin	ORG
ftr-406	708	2	6	CARDINAL
ftr-406	708	3	411-12	MONEY
ftr-406	708	4	kahn	PERSON
ftr-406	709	1	99	CARDINAL
ftr-406	713	1	kahn	PERSON
ftr-406	713	2	congress	ORG
ftr-406	713	3	section 751	LAW
ftr-406	715	1	371	CARDINAL
ftr-406	716	1	1.751-1(b)(1)(ii	CARDINAL
ftr-406	718	1	2 willis	PERCENT
ftr-406	718	2	pennell & postlewaite	ORG
ftr-406	718	3	11	CARDINAL
ftr-406	718	4	14.02	CARDINAL
ftr-406	719	1	kahn	ORG
ftr-406	720	1	102	CARDINAL
ftr-406	721	1	kahn & cuenin	ORG
ftr-406	721	2	6	CARDINAL
ftr-406	721	3	426	CARDINAL
ftr-406	722	1	kahn	ORG
ftr-406	722	2	1986	DATE
ftr-406	722	3	one	CARDINAL
ftr-406	722	4	751	CARDINAL
ftr-406	723	1	426	CARDINAL
ftr-406	723	2	n.64	PERSON
ftr-406	723	3	103	CARDINAL
ftr-406	724	1	kahn & cuenin	ORG
ftr-406	724	2	6	CARDINAL
ftr-406	724	3	426	CARDINAL
ftr-406	726	1	d.	NORP
ftr-406	726	2	n.64	GPE
ftr-406	727	1	third	ORDINAL
ftr-406	729	1	104	ORG
ftr-406	730	1	kahn & cuenin	ORG
ftr-406	730	2	6	CARDINAL
ftr-406	730	3	418	CARDINAL
ftr-406	730	4	426	CARDINAL
ftr-406	731	1	85	CARDINAL
ftr-406	732	1	105	CARDINAL
ftr-406	733	1	kahn & cuenin	ORG
ftr-406	733	2	6	CARDINAL
ftr-406	733	3	427	CARDINAL
ftr-406	734	1	section 751	LAW
ftr-406	734	2	third	ORDINAL
ftr-406	736	1	section 751	LAW
ftr-406	739	1	kahn	PERSON
ftr-406	739	2	108(b)(2)(e	CARDINAL
ftr-406	739	3	1017	CARDINAL
ftr-406	740	1	372	CARDINAL
ftr-406	740	2	florida	GPE
ftr-406	741	1	106	CARDINAL
ftr-406	742	1	1017	CARDINAL
ftr-406	742	2	108	CARDINAL
ftr-406	744	1	1.1017-1(a	CARDINAL
ftr-406	745	1	107	CARDINAL
ftr-406	746	1	kahn & cuenin	ORG
ftr-406	746	2	6	CARDINAL
ftr-406	746	3	427	CARDINAL
ftr-406	746	4	108	CARDINAL
ftr-406	747	1	section 1017(d	ORG
ftr-406	747	2	1245	CARDINAL
ftr-406	747	3	1250	CARDINAL
ftr-406	748	1	1017(d)(1	CARDINAL
ftr-406	749	1	1250	CARDINAL
ftr-406	749	2	1017	CARDINAL
ftr-406	750	1	1017(d)(2	CARDINAL
ftr-406	752	1	boris i. bittker & lawrence lokken	ORG
ftr-406	752	2	3d	CARDINAL
ftr-406	752	3	2000	DATE
ftr-406	754	1	109	CARDINAL
ftr-406	756	1	mckee, nelson & whitmire	ORG
ftr-406	756	2	supra	PERSON
ftr-406	756	3	42	CARDINAL
ftr-406	756	4	¶ 13.03[5	CARDINAL
ftr-406	756	5	sheldon i. banoff	PERSON
ftr-406	756	6	70	CARDINAL
ftr-406	756	7	820	CARDINAL
ftr-406	756	8	836	CARDINAL
ftr-406	756	9	1992	DATE
ftr-406	757	1	one	CARDINAL
ftr-406	758	1	836	CARDINAL
ftr-406	758	2	n.122	ORG
ftr-406	760	1	congress	ORG
ftr-406	760	2	third	ORDINAL
ftr-406	761	1	156	CARDINAL
ftr-406	762	1	a later date	DATE
ftr-406	763	1	congress	ORG
ftr-406	764	1	kahn	PERSON
ftr-406	764	2	108	CARDINAL
ftr-406	764	3	1017	CARDINAL
ftr-406	765	1	108	CARDINAL
ftr-406	767	1	third	ORDINAL
ftr-406	768	1	61(a	CARDINAL
ftr-406	768	2	263	CARDINAL
ftr-406	768	3	2006	DATE
ftr-406	768	4	373	CARDINAL
ftr-406	769	1	kahn & cuenin	ORG
ftr-406	769	2	6	CARDINAL
ftr-406	769	3	427	CARDINAL
ftr-406	769	4	111	CARDINAL
ftr-406	770	1	kahn & cuenin	ORG
ftr-406	770	2	6	CARDINAL
ftr-406	770	3	428	CARDINAL
ftr-406	771	1	112	CARDINAL
ftr-406	772	1	47	CARDINAL
ftr-406	772	2	113	CARDINAL
ftr-406	773	1	kahn	PERSON
ftr-406	774	1	kahn & cuenin	ORG
ftr-406	774	2	6	CARDINAL
ftr-406	774	3	428	CARDINAL
ftr-406	776	1	129-30	DATE
ftr-406	776	2	114	CARDINAL
ftr-406	783	1	kahn	PERSON
ftr-406	784	1	kahn	ORG
ftr-406	785	1	previously111	PERSON
ftr-406	787	1	third	ORDINAL
ftr-406	787	2	kahn	PERSON
ftr-406	788	1	kahn	PERSON
ftr-406	789	1	374	CARDINAL
ftr-406	789	2	florida	GPE
ftr-406	790	1	115	CARDINAL
ftr-406	791	1	kahn & cuenin	ORG
ftr-406	791	2	6	CARDINAL
ftr-406	791	3	428	CARDINAL
ftr-406	793	1	138	CARDINAL
ftr-406	794	1	116	CARDINAL
ftr-406	795	1	kahn & cuenin	ORG
ftr-406	795	2	6	CARDINAL
ftr-406	795	3	432	CARDINAL
ftr-406	796	1	117	CARDINAL
ftr-406	797	1	kahn & cuenin	ORG
ftr-406	797	2	6	CARDINAL
ftr-406	797	3	433	CARDINAL
ftr-406	798	1	118	CARDINAL
ftr-406	799	1	kahn & cuenin	ORG
ftr-406	799	2	6	CARDINAL
ftr-406	799	3	433	CARDINAL
ftr-406	800	1	119	CARDINAL
ftr-406	801	1	kahn & cuenin	ORG
ftr-406	801	2	6	CARDINAL
ftr-406	801	3	433	CARDINAL
ftr-406	802	1	95	CARDINAL
ftr-406	803	1	120	CARDINAL
ftr-406	804	1	kahn & cuenin	ORG
ftr-406	804	2	6	CARDINAL
ftr-406	804	3	428	CARDINAL
ftr-406	805	1	interest.115 kahn	PERSON
ftr-406	805	2	third	ORDINAL
ftr-406	808	1	kahn	PERSON
ftr-406	808	2	subchapter k	PERSON
ftr-406	812	1	two	CARDINAL
ftr-406	813	1	kahn	PERSON
ftr-406	814	1	three	CARDINAL
ftr-406	814	2	year 1	DATE
ftr-406	814	3	2006	DATE
ftr-406	814	4	375 121	CARDINAL
ftr-406	815	1	kahn	ORG
ftr-406	817	1	kahn	PERSON
ftr-406	819	1	kahn	PERSON
ftr-406	820	1	kahn & cuenin	ORG
ftr-406	820	2	6	CARDINAL
ftr-406	820	3	428	CARDINAL
ftr-406	820	4	n.68	ORG
ftr-406	821	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-406	825	1	1.704-1(b)(2)(iv)(f)(5)(ii	CARDINAL
ftr-406	829	1	kahn & cuenin	ORG
ftr-406	829	2	6	CARDINAL
ftr-406	829	3	433	CARDINAL
ftr-406	830	1	cuenin	PERSON
ftr-406	833	1	1	CARDINAL
ftr-406	834	1	10,000	MONEY
ftr-406	834	2	30,000	MONEY
ftr-406	834	3	20,000	MONEY
ftr-406	835	1	1	CARDINAL
ftr-406	835	2	fmv ab fmv	ORG
ftr-406	835	3	$35,000 $35,000	MONEY
ftr-406	835	4	$20,000 $	MONEY
ftr-406	835	5	30,000	MONEY
ftr-406	835	6	1 $10,000 $25,000	MONEY
ftr-406	835	7	$20,000 $	MONEY
ftr-406	835	8	30,000	MONEY
ftr-406	835	9	2 $15,000 $30,000	MONEY
ftr-406	835	10	$20,000 $	MONEY
ftr-406	835	11	30,000	MONEY
ftr-406	835	12	$60,000 $90,000	MONEY
ftr-406	835	13	$60,000 $90,000	MONEY
ftr-406	835	14	december 31, year 1	DATE
ftr-406	835	15	2	CARDINAL
ftr-406	836	1	kahn	PERSON
ftr-406	836	2	cuenin	PERSON
ftr-406	836	3	30,000	MONEY
ftr-406	836	4	2	CARDINAL
ftr-406	836	5	30,000	MONEY
ftr-406	837	1	376	CARDINAL
ftr-406	837	2	florida	GPE
ftr-406	838	1	122	CARDINAL
ftr-406	840	1	1.705-1(a)(3	CARDINAL
ftr-406	841	1	123	CARDINAL
ftr-406	842	1	10,000	MONEY
ftr-406	843	1	95	CARDINAL
ftr-406	844	1	124	CARDINAL
ftr-406	845	1	kahn & cuenin	ORG
ftr-406	845	2	6	CARDINAL
ftr-406	845	3	432	CARDINAL
ftr-406	846	1	125	CARDINAL
ftr-406	847	1	1.705-1(a	CARDINAL
ftr-406	848	1	126	CARDINAL
ftr-406	850	1	kahn	ORG
ftr-406	851	1	123	CARDINAL
ftr-406	852	1	30,000	MONEY
ftr-406	853	1	10,000	MONEY
ftr-406	854	1	2	CARDINAL
ftr-406	855	1	10,000	MONEY
ftr-406	855	2	20,000	MONEY
ftr-406	855	3	minus $10,000	MONEY
ftr-406	855	4	2	CARDINAL
ftr-406	855	5	kahn	ORG
ftr-406	855	6	cuenin	ORG
ftr-406	855	7	fmv ab fmv	ORG
ftr-406	855	8	$35,000 $35,000	MONEY
ftr-406	855	9	$10,000 $	MONEY
ftr-406	855	10	20,000	MONEY
ftr-406	855	11	1 $10,000 $25,000	MONEY
ftr-406	855	12	$10,000 $	MONEY
ftr-406	855	13	20,000	MONEY
ftr-406	855	14	$45,000 $60,000	MONEY
ftr-406	855	15	$10,000 $	MONEY
ftr-406	855	16	20,000	MONEY
ftr-406	855	17	$30,000 $60,000	MONEY
ftr-406	855	18	third	ORDINAL
ftr-406	856	1	30,000	MONEY
ftr-406	857	1	2	CARDINAL
ftr-406	857	2	30,000	MONEY
ftr-406	858	1	15,000	MONEY
ftr-406	858	2	30,000	MONEY
ftr-406	859	1	5,000	MONEY
ftr-406	859	2	5,000	MONEY
ftr-406	859	3	10,000	MONEY
ftr-406	860	1	3	CARDINAL
ftr-406	861	1	only $5,000	MONEY
ftr-406	861	2	20,000	MONEY
ftr-406	861	3	minus $15,000	MONEY
ftr-406	862	1	5,000	MONEY
ftr-406	862	2	a.	PERSON
ftr-406	862	3	2006	DATE
ftr-406	862	4	377 127	DATE
ftr-406	863	1	kahn	PERSON
ftr-406	865	1	kahn & cuenin	ORG
ftr-406	865	2	6	CARDINAL
ftr-406	865	3	430	CARDINAL
ftr-406	866	1	cuenin	PERSON
ftr-406	867	1	kahn	PERSON
ftr-406	867	2	734	CARDINAL
ftr-406	867	3	754	CARDINAL
ftr-406	868	1	734	CARDINAL
ftr-406	870	1	§ 732(b	EVENT
ftr-406	870	2	kahn	PERSON
ftr-406	870	3	cuenin	PERSON
ftr-406	871	1	kahn	PERSON
ftr-406	871	2	cuenin	PERSON
ftr-406	871	3	third	ORDINAL
ftr-406	872	1	3	CARDINAL
ftr-406	872	2	fmv ab fmv	ORG
ftr-406	872	3	$35,000 $35,000	MONEY
ftr-406	872	4	$15,000 $20,000	MONEY
ftr-406	872	5	1 $10,000 $25,000	MONEY
ftr-406	872	6	$15,000 $20,000	MONEY
ftr-406	872	7	$45,000 $60,000	MONEY
ftr-406	872	8	$15,000 $20,000	MONEY
ftr-406	872	9	$45,000 $60,000	MONEY
ftr-406	872	10	2	CARDINAL
ftr-406	872	11	kahn	ORG
ftr-406	872	12	cuenin	PERSON
ftr-406	872	13	30,000	MONEY
ftr-406	872	14	45,000	MONEY
ftr-406	873	1	their127 article	ORG
ftr-406	874	1	30,000	MONEY
ftr-406	875	1	15,000	MONEY
ftr-406	875	2	2 378	CARDINAL
ftr-406	875	3	florida	GPE
ftr-406	876	1	128	CARDINAL
ftr-406	877	1	kahn & cuenin	ORG
ftr-406	877	2	6	CARDINAL
ftr-406	877	3	432	CARDINAL
ftr-406	878	1	third	ORDINAL
ftr-406	878	2	45,000	MONEY
ftr-406	878	3	45,000	MONEY
ftr-406	881	1	129	CARDINAL
ftr-406	882	1	mckee, nelson & whitmire	ORG
ftr-406	882	2	supra	PERSON
ftr-406	882	3	42	CARDINAL
ftr-406	882	4	¶ 13.03[5	CARDINAL
ftr-406	883	1	martin j. mcmahon	PERSON
ftr-406	883	2	jr.	PERSON
ftr-406	883	3	109	CARDINAL
ftr-406	883	4	1161	DATE
ftr-406	883	5	2005	DATE
ftr-406	886	1	1.721-1(b)(2	CARDINAL
ftr-406	889	1	30,000	MONEY
ftr-406	890	1	1	CARDINAL
ftr-406	890	2	15,000	MONEY
ftr-406	890	3	5,000	MONEY
ftr-406	891	1	5,000	MONEY
ftr-406	893	1	kahn	ORG
ftr-406	893	2	cuenin	ORG
ftr-406	894	1	10,000	MONEY
ftr-406	894	2	5,000	MONEY
ftr-406	897	1	2006	DATE
ftr-406	898	1	379	CARDINAL
ftr-406	899	1	130	CARDINAL
ftr-406	900	1	kahn	PERSON
ftr-406	900	2	cuenin	PERSON
ftr-406	901	1	kahn & cuenin	ORG
ftr-406	901	2	6	CARDINAL
ftr-406	901	3	435	CARDINAL
ftr-406	903	1	third	ORDINAL
ftr-406	904	1	754	CARDINAL
ftr-406	906	1	kahn	PERSON
ftr-406	906	2	754	CARDINAL
ftr-406	906	3	third	ORDINAL
ftr-406	907	1	kahn & cuenin	ORG
ftr-406	907	2	6	CARDINAL
ftr-406	907	3	439	CARDINAL
ftr-406	909	1	754	CARDINAL
ftr-406	910	1	first	ORDINAL
ftr-406	910	2	cuenin	PERSON
ftr-406	911	1	2	CARDINAL
ftr-406	912	1	kahn	PERSON
ftr-406	914	1	third	ORDINAL
ftr-406	914	2	380	CARDINAL
ftr-406	914	3	florida	GPE
ftr-406	915	1	second	ORDINAL
ftr-406	916	1	131	CARDINAL
ftr-406	917	1	kahn & cuenin	ORG
ftr-406	917	2	6	CARDINAL
ftr-406	917	3	428	CARDINAL
ftr-406	917	4	132	CARDINAL
ftr-406	918	1	kahn & cuenin	ORG
ftr-406	918	2	6	CARDINAL
ftr-406	918	3	419	CARDINAL
ftr-406	919	1	kahn	PERSON
ftr-406	920	1	two	CARDINAL
ftr-406	920	2	kahn	PERSON
ftr-406	921	1	69	CARDINAL
ftr-406	922	1	133	CARDINAL
ftr-406	923	1	733	CARDINAL
ftr-406	924	1	1.731-1	CARDINAL
ftr-406	924	2	134	CARDINAL
ftr-406	926	1	1.705-1(a)(3	CARDINAL
ftr-406	927	1	kahn	PERSON
ftr-406	928	1	kahn & cuenin	ORG
ftr-406	928	2	6	CARDINAL
ftr-406	928	3	419	CARDINAL
ftr-406	929	1	1.704-1(b)(2)(iv)(o	QUANTITY
ftr-406	930	1	kahn	ORG
ftr-406	932	1	kahn	PERSON
ftr-406	932	2	third	ORDINAL
ftr-406	932	3	kahn	PERSON
ftr-406	933	1	section 705),134 kahn	LAW
ftr-406	934	1	2006	DATE
ftr-406	934	2	381 135	CARDINAL
ftr-406	935	1	kahn & cuenin	ORG
ftr-406	935	2	6	CARDINAL
ftr-406	935	3	419	CARDINAL
ftr-406	936	1	138	CARDINAL
ftr-406	937	1	136	CARDINAL
ftr-406	938	1	kahn & cuenin	ORG
ftr-406	938	2	6	CARDINAL
ftr-406	938	3	421	CARDINAL
ftr-406	938	4	137	CARDINAL
ftr-406	939	1	67	CARDINAL
ftr-406	940	1	kahn	PERSON
ftr-406	943	1	congress	ORG
ftr-406	943	2	kahn	PERSON
ftr-406	943	3	subchapter k.	PERSON
ftr-406	945	1	f. kahn	PERSON
ftr-406	945	2	cuenin	PERSON
ftr-406	945	3	kahn	PERSON
ftr-406	945	4	cuenin	PERSON
ftr-406	946	1	1	CARDINAL
ftr-406	946	2	2	CARDINAL
ftr-406	946	3	3	CARDINAL
ftr-406	947	1	first	ORDINAL
ftr-406	948	1	second	ORDINAL
ftr-406	948	2	third	ORDINAL
ftr-406	949	1	kahn	ORG
ftr-406	950	1	kahn	ORG
ftr-406	950	2	382	CARDINAL
ftr-406	950	3	florida	GPE
ftr-406	951	1	138	CARDINAL
ftr-406	952	1	120	CARDINAL
ftr-406	953	1	cuenin	ORG
ftr-406	953	2	first	ORDINAL
ftr-406	954	1	second	ORDINAL
ftr-406	954	2	third	ORDINAL
ftr-406	954	3	first	ORDINAL
ftr-406	956	1	kahn	PERSON
ftr-406	956	2	cuenin	ORG
ftr-406	956	3	second	ORDINAL
ftr-406	956	4	third	ORDINAL
ftr-406	957	1	kahn	ORG
ftr-406	957	2	cuenin	PERSON
ftr-406	958	1	three	CARDINAL
ftr-406	958	2	year 1	DATE
ftr-406	960	1	1	CARDINAL
ftr-406	961	1	1	CARDINAL
ftr-406	961	2	2	CARDINAL
ftr-406	962	1	1	CARDINAL
ftr-406	962	2	fmv ab fmv	ORG
ftr-406	962	3	$35,000 $35,000	MONEY
ftr-406	962	4	$20,000 $	MONEY
ftr-406	962	5	30,000	MONEY
ftr-406	962	6	1 $10,000 $25,000	MONEY
ftr-406	962	7	$20,000 $	MONEY
ftr-406	962	8	30,000	MONEY
ftr-406	962	9	2 $15,000 $30,000	MONEY
ftr-406	962	10	$20,000 $	MONEY
ftr-406	962	11	30,000	MONEY
ftr-406	962	12	$60,000 $90,000	MONEY
ftr-406	962	13	$60,000 $90,000	MONEY
ftr-406	962	14	december 31, year 1	DATE
ftr-406	962	15	2	CARDINAL
ftr-406	963	1	kahn	PERSON
ftr-406	963	2	cuenin	PERSON
ftr-406	963	3	30,000	MONEY
ftr-406	963	4	2	CARDINAL
ftr-406	963	5	30,000	MONEY
ftr-406	964	1	30,000	MONEY
ftr-406	965	1	10,000	MONEY
ftr-406	966	1	2	CARDINAL
ftr-406	966	2	2006	DATE
ftr-406	966	3	383 139	CARDINAL
ftr-406	967	1	kahn & cuenin	ORG
ftr-406	967	2	6	CARDINAL
ftr-406	967	3	432	CARDINAL
ftr-406	968	1	140	CARDINAL
ftr-406	971	1	149	CARDINAL
ftr-406	972	1	kahn	PERSON
ftr-406	972	2	cuenin	PERSON
ftr-406	973	1	kahn	PERSON
ftr-406	973	2	cuenin	PERSON
ftr-406	974	1	2	CARDINAL
ftr-406	974	2	kahn	ORG
ftr-406	974	3	cuenin	ORG
ftr-406	974	4	fmv ab fmv	ORG
ftr-406	974	5	$35,000 $35,000	MONEY
ftr-406	974	6	$10,000 $	MONEY
ftr-406	974	7	20,000	MONEY
ftr-406	974	8	1 $10,000 $25,000	MONEY
ftr-406	974	9	$10,000 $	MONEY
ftr-406	974	10	20,000	MONEY
ftr-406	974	11	$45,000 $60,000	MONEY
ftr-406	974	12	$10,000 $	MONEY
ftr-406	974	13	20,000	MONEY
ftr-406	974	14	$30,000 $60,000	MONEY
ftr-406	974	15	10,000	MONEY
ftr-406	974	16	30,000	MONEY
ftr-406	974	17	minus $20,000	MONEY
ftr-406	974	18	20,000	MONEY
ftr-406	974	19	minus $10,000	MONEY
ftr-406	975	1	2	CARDINAL
ftr-406	975	2	0	MONEY
ftr-406	975	3	10,000	MONEY
ftr-406	975	4	10,000	MONEY
ftr-406	976	1	2	CARDINAL
ftr-406	976	2	15,000	MONEY
ftr-406	976	3	15,000	MONEY
ftr-406	976	4	10,000	MONEY
ftr-406	976	5	25,000	MONEY
ftr-406	977	1	25,000	MONEY
ftr-406	978	1	kahn	PERSON
ftr-406	978	2	25,000	MONEY
ftr-406	980	1	two	CARDINAL
ftr-406	980	2	1	CARDINAL
ftr-406	980	3	2	CARDINAL
ftr-406	980	4	384	CARDINAL
ftr-406	980	5	florida	GPE
ftr-406	981	1	141	DATE
ftr-406	984	1	1.707-1(c	CARDINAL
ftr-406	984	2	second	ORDINAL
ftr-406	985	1	gaines v. comm’r	PERSON
ftr-406	986	1	1982-731	DATE
ftr-406	986	2	45	CARDINAL
ftr-406	987	1	363	CARDINAL
ftr-406	988	1	64	CARDINAL
ftr-406	988	2	203	CARDINAL
ftr-406	988	3	1975	DATE
ftr-406	988	4	550	CARDINAL
ftr-406	988	5	1023	CARDINAL
ftr-406	988	6	5th	ORDINAL
ftr-406	988	7	1977	DATE
ftr-406	989	1	two	CARDINAL
ftr-406	990	1	142	CARDINAL
ftr-406	992	1	1.705-1(a)(3	CARDINAL
ftr-406	993	1	143	CARDINAL
ftr-406	993	2	regs.§§	ORG
ftr-406	993	3	1.705-1(a)(2	CARDINAL
ftr-406	994	1	gaines v. comm’r	PERSON
ftr-406	994	2	t.c.	GPE
ftr-406	995	1	1982-731	DATE
ftr-406	995	2	45	CARDINAL
ftr-406	996	1	cch	PERSON
ftr-406	996	2	363	CARDINAL
ftr-406	997	1	sec	ORG
ftr-406	999	1	2	CARDINAL
ftr-406	1002	1	1991-1	DATE
ftr-406	1002	2	184	CARDINAL
ftr-406	1003	1	144	CARDINAL
ftr-406	1004	1	two	CARDINAL
ftr-406	1005	1	first	ORDINAL
ftr-406	1008	1	1.704	CARDINAL
ftr-406	1008	2	1.704-1(b)(2)(iv)(e)(1	CARDINAL
ftr-406	1010	1	two	CARDINAL
ftr-406	1011	1	the year	DATE
ftr-406	1012	1	year 1	DATE
ftr-406	1012	2	30,000	MONEY
ftr-406	1012	3	year 2	DATE
ftr-406	1013	1	year 1	DATE
ftr-406	1013	2	30,000	MONEY
ftr-406	1013	3	30,000	MONEY
ftr-406	1014	1	10,000	MONEY
ftr-406	1015	1	30,000	MONEY
ftr-406	1016	1	2a	CARDINAL
ftr-406	1017	1	10,000	MONEY
ftr-406	1017	2	50,000	MONEY
ftr-406	1017	3	minus $40,000	MONEY
ftr-406	1017	4	a and $20,000	MONEY
ftr-406	1017	5	minus $10,000	MONEY
ftr-406	1017	6	2006	DATE
ftr-406	1017	7	385	CARDINAL
ftr-406	1019	1	1.704	CARDINAL
ftr-406	1025	1	second	ORDINAL
ftr-406	1026	1	third	ORDINAL
ftr-406	1029	1	1.752-1(a)(4)(i)(b	CARDINAL
ftr-406	1030	1	20,000	MONEY
ftr-406	1030	2	1	CARDINAL
ftr-406	1032	1	one	CARDINAL
ftr-406	1032	2	10,000	MONEY
ftr-406	1032	3	30,000	MONEY
ftr-406	1032	4	20,000	MONEY
ftr-406	1032	5	10,000	MONEY
ftr-406	1032	6	20,000	MONEY
ftr-406	1033	1	fmv ab fmv	ORG
ftr-406	1033	2	$35,000 $35,000	MONEY
ftr-406	1033	3	$20,000 $20,000	MONEY
ftr-406	1033	4	1 $10,000 $25,000	MONEY
ftr-406	1033	5	$20,000 $20,000	MONEY
ftr-406	1033	6	2 $15,000 $30,000	MONEY
ftr-406	1033	7	$20,000 $20,000	MONEY
ftr-406	1033	8	$60,000 $90,000	MONEY
ftr-406	1033	9	$60,000 $60,000	MONEY
ftr-406	1033	10	30,000	MONEY
ftr-406	1033	11	60,000	MONEY
ftr-406	1033	12	two	CARDINAL
ftr-406	1035	1	704	CARDINAL
ftr-406	1035	2	752	CARDINAL
ftr-406	1035	3	third	ORDINAL
ftr-406	1035	4	kahn	ORG
ftr-406	1037	1	first	ORDINAL
ftr-406	1037	2	30,000	MONEY
ftr-406	1037	3	386	CARDINAL
ftr-406	1037	4	florida	GPE
ftr-406	1038	1	145	CARDINAL
ftr-406	1039	1	733	CARDINAL
ftr-406	1040	1	1.733-1	DATE
ftr-406	1041	1	30,000	MONEY
ftr-406	1042	1	the145	PERSON
ftr-406	1042	2	2b	CARDINAL
ftr-406	1043	1	10,000	MONEY
ftr-406	1043	2	20,000	MONEY
ftr-406	1043	3	minus $10,000	MONEY
ftr-406	1045	1	2a	CARDINAL
ftr-406	1045	2	fmv ab fmv	ORG
ftr-406	1045	3	$35,000 $35,000	MONEY
ftr-406	1045	4	$40,000 $50,000 land 1 $10,000 $25,000	MONEY
ftr-406	1045	5	$10,000 $	MONEY
ftr-406	1045	6	20,000	MONEY
ftr-406	1045	7	2 $15,000 $30,000	MONEY
ftr-406	1045	8	$10,000 $	MONEY
ftr-406	1045	9	20,000	MONEY
ftr-406	1045	10	$60,000 $90,000	MONEY
ftr-406	1045	11	$60,000 $	MONEY
ftr-406	1045	12	90,000	MONEY
ftr-406	1045	13	2b	CARDINAL
ftr-406	1045	14	fmv ab fmv	ORG
ftr-406	1045	15	$ 5,000 $	MONEY
ftr-406	1045	16	5,000	MONEY
ftr-406	1045	17	$10,000 $	MONEY
ftr-406	1045	18	20,000	MONEY
ftr-406	1045	19	1 $10,000 $25,000	MONEY
ftr-406	1045	20	$10,000 $	MONEY
ftr-406	1045	21	20,000	MONEY
ftr-406	1045	22	2 $15,000 $30,000	MONEY
ftr-406	1045	23	$10,000 $	MONEY
ftr-406	1045	24	20,000	MONEY
ftr-406	1045	25	$30,000 $60,000	MONEY
ftr-406	1045	26	$30,000 $60,000	MONEY
ftr-406	1045	27	2b	CARDINAL
ftr-406	1045	28	2	CARDINAL
ftr-406	1045	29	two	CARDINAL
ftr-406	1046	1	first	ORDINAL
ftr-406	1046	2	2	CARDINAL
ftr-406	1047	1	second	ORDINAL
ftr-406	1047	2	30,000	MONEY
ftr-406	1047	3	30,000	MONEY
ftr-406	1049	1	2006	DATE
ftr-406	1049	2	387 146	CARDINAL
ftr-406	1050	1	mckee, nelson & whitmire	ORG
ftr-406	1050	2	supra	PERSON
ftr-406	1050	3	42	CARDINAL
ftr-406	1050	4	¶ 13.03[5	CARDINAL
ftr-406	1050	5	sheldon i. banoff	PERSON
ftr-406	1050	6	109	CARDINAL
ftr-406	1050	7	836	CARDINAL
ftr-406	1051	1	147	CARDINAL
ftr-406	1052	1	733	CARDINAL
ftr-406	1053	1	1.733-1	CARDINAL
ftr-406	1053	2	148	CARDINAL
ftr-406	1056	1	1.732-1(a	CARDINAL
ftr-406	1057	1	30,000	MONEY
ftr-406	1058	1	2	CARDINAL
ftr-406	1058	2	30,000	MONEY
ftr-406	1059	1	15,000	MONEY
ftr-406	1059	2	2	CARDINAL
ftr-406	1060	1	15,000	MONEY
ftr-406	1060	2	2	CARDINAL
ftr-406	1060	3	2c	CARDINAL
ftr-406	1061	1	2c	CARDINAL
ftr-406	1061	2	fmv ab fmv	ORG
ftr-406	1061	3	$35,000 $35,000	MONEY
ftr-406	1061	4	$25,000 $20,000	MONEY
ftr-406	1061	5	1 $10,000 $25,000	MONEY
ftr-406	1061	6	$10,000 $	MONEY
ftr-406	1061	7	20,000	MONEY
ftr-406	1061	8	$45,000 $60,000	MONEY
ftr-406	1061	9	$10,000 $	MONEY
ftr-406	1061	10	20,000	MONEY
ftr-406	1061	11	$45,000 $60,000	MONEY
ftr-406	1061	12	2b	CARDINAL
ftr-406	1061	13	2c	CARDINAL
ftr-406	1061	14	2	CARDINAL
ftr-406	1061	15	two	CARDINAL
ftr-406	1062	1	first	ORDINAL
ftr-406	1062	2	2b	CARDINAL
ftr-406	1062	3	45,000	MONEY
ftr-406	1062	4	45,000	MONEY
ftr-406	1064	1	second	ORDINAL
ftr-406	1064	2	25,000	MONEY
ftr-406	1064	3	10,000	MONEY
ftr-406	1064	4	5,000	MONEY
ftr-406	1064	5	20,000	MONEY
ftr-406	1065	1	2	CARDINAL
ftr-406	1065	2	15,000	MONEY
ftr-406	1065	3	30,000	MONEY
ftr-406	1066	1	15,000	MONEY
ftr-406	1066	2	5,000	MONEY
ftr-406	1066	3	10,000	MONEY
ftr-406	1067	1	10,000	MONEY
ftr-406	1067	2	20,000	MONEY
ftr-406	1067	3	minus $10,000	MONEY
ftr-406	1068	1	10,000	MONEY
ftr-406	1069	1	388	CARDINAL
ftr-406	1069	2	florida	GPE
ftr-406	1070	1	149	CARDINAL
ftr-406	1071	1	congress	ORG
ftr-406	1072	1	1954	DATE
ftr-406	1074	1	pauli	PERSON
ftr-406	1074	2	11	CARDINAL
ftr-406	1074	3	784	CARDINAL
ftr-406	1074	4	1928	DATE
ftr-406	1074	5	tilton	PERSON
ftr-406	1074	6	8 b.t.a	QUANTITY
ftr-406	1074	7	914	CARDINAL
ftr-406	1074	8	1927	DATE
ftr-406	1075	1	wegener v. comm’r	PERSON
ftr-406	1075	2	119	CARDINAL
ftr-406	1075	3	49	CARDINAL
ftr-406	1075	4	5th	ORDINAL
ftr-406	1075	5	sverdup	PERSON
ftr-406	1075	6	comm’r	CARDINAL
ftr-406	1075	7	14	CARDINAL
ftr-406	1075	8	859	CARDINAL
ftr-406	1075	9	1950	DATE
ftr-406	1076	1	1442	CARDINAL
ftr-406	1076	2	1942	DATE
ftr-406	1078	1	25%	PERCENT
ftr-406	1078	2	75%	PERCENT
ftr-406	1079	1	30,000	MONEY
ftr-406	1079	2	each year	DATE
ftr-406	1080	1	100,000	MONEY
ftr-406	1080	2	47,500	MONEY
ftr-406	1080	3	30,000	MONEY
ftr-406	1080	4	17,500	MONEY
ftr-406	1080	5	70,000	MONEY
ftr-406	1080	6	25%	PERCENT
ftr-406	1081	1	52,500	MONEY
ftr-406	1081	2	70,000	MONEY
ftr-406	1081	3	75%	PERCENT
ftr-406	1082	1	30,000	MONEY
ftr-406	1084	1	a particular year	DATE
ftr-406	1085	1	1954	DATE
ftr-406	1085	2	two	CARDINAL
ftr-406	1086	1	lloyd v. comm’r	PERSON
ftr-406	1086	2	15	CARDINAL
ftr-406	1086	3	acq.	GPE
ftr-406	1086	4	tilton	PERSON
ftr-406	1086	5	8 b.t.a	QUANTITY
ftr-406	1086	6	914	CARDINAL
ftr-406	1086	7	1927	DATE
ftr-406	1088	1	55-30	CARDINAL
ftr-406	1088	2	1955-1	DATE
ftr-406	1088	3	430	CARDINAL
ftr-406	1088	4	6582	DATE
ftr-406	1088	5	viii-2 c.b	PERSON
ftr-406	1088	6	200	CARDINAL
ftr-406	1088	7	2467	CARDINAL
ftr-406	1088	8	viii-2 c.b. 188	PERSON
ftr-406	1088	9	1928	DATE
ftr-406	1089	1	31	CARDINAL
ftr-406	1089	2	1959	DATE
ftr-406	1089	3	cuenin	PERSON
ftr-406	1092	1	149 2006	DATE
ftr-406	1092	2	389	CARDINAL
ftr-406	1092	3	nom.	GPE
ftr-406	1092	4	rogers v. comm’r	PERSON
ftr-406	1092	5	281	CARDINAL
ftr-406	1092	6	233	CARDINAL
ftr-406	1092	7	4th	ORDINAL
ftr-406	1092	8	1960	DATE
ftr-406	1093	1	benjamin v. hoey	PERSON
ftr-406	1093	2	139	CARDINAL
ftr-406	1093	3	945	CARDINAL
ftr-406	1096	1	only $20,000	MONEY
ftr-406	1096	2	a particular year	DATE
ftr-406	1096	3	30,000	MONEY
ftr-406	1096	4	two	CARDINAL
ftr-406	1097	1	20,000	MONEY
ftr-406	1098	1	10,000	MONEY
ftr-406	1098	2	2,500	MONEY
ftr-406	1098	3	10,000	MONEY
ftr-406	1098	4	25%	PERCENT
ftr-406	1098	5	7,500	MONEY
ftr-406	1098	6	10,000	MONEY
ftr-406	1098	7	75%	PERCENT
ftr-406	1099	1	27,500	MONEY
ftr-406	1099	2	20,000	MONEY
ftr-406	1099	3	7,500	MONEY
ftr-406	1100	1	2,500	MONEY
ftr-406	1101	1	7,500	MONEY
ftr-406	1103	1	lloyd v. comm’r	PERSON
ftr-406	1103	2	15	CARDINAL
ftr-406	1105	1	only $20,000	MONEY
ftr-406	1105	2	30,000	MONEY
ftr-406	1105	3	10,000	MONEY
ftr-406	1105	4	20,000	MONEY
ftr-406	1105	5	30,000	MONEY
ftr-406	1105	6	2,500	MONEY
ftr-406	1105	7	10,000	MONEY
ftr-406	1105	8	25%	PERCENT
ftr-406	1105	9	a and $7,500	MONEY
ftr-406	1105	10	50,000	MONEY
ftr-406	1105	11	75%	PERCENT
ftr-406	1106	1	27,500	MONEY
ftr-406	1106	2	30,000	MONEY
ftr-406	1106	3	2,500	MONEY
ftr-406	1106	4	7,500	MONEY
ftr-406	1106	5	10,000	MONEY
ftr-406	1106	6	75%	PERCENT
ftr-406	1107	1	two	CARDINAL
ftr-406	1107	2	congress	ORG
ftr-406	1109	1	162	CARDINAL
ftr-406	1110	1	pre-1954	DATE
ftr-406	1111	1	83-1337	DATE
ftr-406	1111	2	68	CARDINAL
ftr-406	1111	3	1954	DATE
ftr-406	1111	4	1954	DATE
ftr-406	1111	5	4017	CARDINAL
ftr-406	1111	6	4094	DATE
ftr-406	1112	1	arthur b. willis	PERSON
ftr-406	1112	2	11.05	CARDINAL
ftr-406	1112	3	1st	ORDINAL
ftr-406	1112	4	1957	DATE
ftr-406	1112	5	the senate committee	ORG
ftr-406	1112	6	one	CARDINAL
ftr-406	1115	1	390	CARDINAL
ftr-406	1115	2	florida	GPE
ftr-406	1118	1	d.	NORP
ftr-406	1118	2	11.05	MONEY
ftr-406	1118	3	n.21	GPE
ftr-406	1118	4	j. paul jackson	PERSON
ftr-406	1118	5	44	DATE
ftr-406	1118	6	1202	DATE
ftr-406	1119	1	one	CARDINAL
ftr-406	1120	1	1204	DATE
ftr-406	1121	1	two	CARDINAL
ftr-406	1121	2	third	ORDINAL
ftr-406	1122	1	263	CARDINAL
ftr-406	1122	2	§§ 61(a	ORG
ftr-406	1123	1	congress	ORG
ftr-406	1125	1	willis	PERSON
ftr-406	1125	2	11.05	CARDINAL
ftr-406	1125	3	131	CARDINAL
ftr-406	1126	1	j. paul jackson	PERSON
ftr-406	1126	2	mark h. johnson	PERSON
ftr-406	1126	3	stanley s. surrey	PERSON
ftr-406	1126	4	william c. warren	PERSON
ftr-406	1126	5	american law institute	ORG
ftr-406	1126	6	9	CARDINAL
ftr-406	1126	7	tax l. rev	PERSON
ftr-406	1126	8	109	CARDINAL
ftr-406	1126	9	138	CARDINAL
ftr-406	1126	10	177	CARDINAL
ftr-406	1126	11	1954	DATE
ftr-406	1127	1	707(a)(2)(a	DATE
ftr-406	1127	2	1984	DATE
ftr-406	1128	1	subchapter k	PERSON
ftr-406	1129	1	cagle v. comm’r	PERSON
ftr-406	1129	2	63	CARDINAL
ftr-406	1129	3	1974	DATE
ftr-406	1129	4	1976	DATE
ftr-406	1129	5	aff’d	ORG
ftr-406	1129	6	539	CARDINAL
ftr-406	1129	7	409	CARDINAL
ftr-406	1129	8	5th	ORDINAL
ftr-406	1129	9	1976	DATE
ftr-406	1132	1	81-300	CARDINAL
ftr-406	1132	2	1981	DATE
ftr-406	1132	3	2	CARDINAL
ftr-406	1132	4	143	CARDINAL
ftr-406	1132	5	§§ 61 and	ORG
ftr-406	1132	6	162	CARDINAL
ftr-406	1133	1	j. paul jackson	PERSON
ftr-406	1133	2	44	DATE
ftr-406	1133	3	1201-02	DATE
ftr-406	1133	4	annual	DATE
ftr-406	1134	1	707(a)(2)(a	DATE
ftr-406	1135	1	156	CARDINAL
ftr-406	1136	1	391 150	CARDINAL
ftr-406	1138	1	1	CARDINAL
ftr-406	1138	2	nelson & whitmire	ORG
ftr-406	1138	3	supra	PERSON
ftr-406	1138	4	42	CARDINAL
ftr-406	1138	5	¶ 13.03[5	CARDINAL
ftr-406	1139	1	kahn	PERSON
ftr-406	1139	2	cuenin	PERSON
ftr-406	1141	1	kahn	PERSON
ftr-406	1141	2	cuenin	ORG
ftr-406	1141	3	1	CARDINAL
ftr-406	1141	4	30,000	MONEY
ftr-406	1141	5	10,000	MONEY
ftr-406	1141	6	10,000	MONEY
ftr-406	1141	7	0	MONEY
ftr-406	1141	8	2	CARDINAL
ftr-406	1141	9	1	CARDINAL
ftr-406	1141	10	30,000	MONEY
ftr-406	1141	11	10,000	MONEY
ftr-406	1141	12	5,000	MONEY
ftr-406	1141	13	15,000	MONEY
ftr-406	1141	14	2	CARDINAL
ftr-406	1141	15	1	CARDINAL
ftr-406	1141	16	30,000	MONEY
ftr-406	1141	17	10,000	MONEY
ftr-406	1141	18	5,000	MONEY
ftr-406	1141	19	2	CARDINAL
ftr-406	1141	20	5,000	MONEY
ftr-406	1142	1	first	ORDINAL
ftr-406	1145	1	392	CARDINAL
ftr-406	1145	2	florida	GPE
ftr-406	1146	1	151	CARDINAL
ftr-406	1147	1	third	ORDINAL
ftr-406	1149	1	152	CARDINAL
ftr-406	1150	1	707(a)(2)(a	DATE
ftr-406	1152	1	postlewaite & cameron	ORG
ftr-406	1152	2	supra	PERSON
ftr-406	1152	3	2	CARDINAL
ftr-406	1152	4	694-96	CARDINAL
ftr-406	1152	5	153	CARDINAL
ftr-406	1153	1	129-30	DATE
ftr-406	1154	1	154	CARDINAL
ftr-406	1155	1	jacob rabkin	PERSON
ftr-406	1155	2	mark johnson	PERSON
ftr-406	1155	3	one	CARDINAL
ftr-406	1156	1	one	CARDINAL
ftr-406	1157	1	jacob rabkin & mark h. johnson	ORG
ftr-406	1157	2	55	CARDINAL
ftr-406	1158	1	l. rev	PERSON
ftr-406	1158	2	909	CARDINAL
ftr-406	1158	3	949	CARDINAL
ftr-406	1158	4	1942	DATE
ftr-406	1158	5	mark p. gergen	PERSON
ftr-406	1158	6	221	CARDINAL
ftr-406	1158	7	steven a. bank &	ORG
ftr-406	1158	8	kirk j. stark eds.	PERSON
ftr-406	1158	9	2005	DATE
ftr-406	1161	1	third	ORDINAL
ftr-406	1163	1	152	CARDINAL
ftr-406	1163	2	kahn	PERSON
ftr-406	1163	3	cuenin	PERSON
ftr-406	1163	4	one	CARDINAL
ftr-406	1165	1	kahn	PERSON
ftr-406	1165	2	cuenin	PERSON
ftr-406	1166	1	two	CARDINAL
ftr-406	1166	2	three	CARDINAL
ftr-406	1168	1	kahn	PERSON
ftr-406	1168	2	cuenin	PERSON
ftr-406	1170	1	2006	DATE
ftr-406	1170	2	393 155	CARDINAL
ftr-406	1171	1	one	CARDINAL
ftr-406	1171	2	two	CARDINAL
ftr-406	1172	1	mckee, nelson & whitmire	ORG
ftr-406	1172	2	supra	PERSON
ftr-406	1172	3	42	CARDINAL
ftr-406	1172	4	¶ 13.03[5	CARDINAL
ftr-406	1173	1	k. 156	PERSON
ftr-406	1175	1	157	CARDINAL
ftr-406	1175	2	postlewaite & cameron	ORG
ftr-406	1175	3	supra	PERSON
ftr-406	1175	4	2	CARDINAL
ftr-406	1175	5	158	CARDINAL
ftr-406	1176	1	31	CARDINAL
ftr-406	1177	1	1954	DATE
ftr-406	1178	1	congress	ORG
ftr-406	1178	2	1984	DATE
ftr-406	1179	1	third	ORDINAL
ftr-406	1179	2	kahn	ORG
ftr-406	1179	3	third	ORDINAL
ftr-406	1180	1	congress	ORG
ftr-406	1180	2	the tax reform act of	LAW
ftr-406	1180	3	1984	DATE
ftr-406	1181	1	congress	ORG
ftr-406	1181	2	kahn	PERSON
ftr-406	1181	3	third	ORDINAL
ftr-406	1183	1	congress	ORG
ftr-406	1183	2	effectively157	PERSON
ftr-406	1184	1	congress	ORG
ftr-406	1185	1	third	ORDINAL
ftr-406	1185	2	394	CARDINAL
ftr-406	1185	3	florida	GPE
ftr-406	1186	1	159	CARDINAL
ftr-406	1189	1	160	CARDINAL
ftr-406	1190	1	s.	PERSON
ftr-406	1191	1	98-169	CARDINAL
ftr-406	1191	2	227	CARDINAL
ftr-406	1191	3	1984	DATE
ftr-406	1192	1	1.707-3	CARDINAL
ftr-406	1192	2	1.707-4	DATE
ftr-406	1192	3	1.707-5	CARDINAL
ftr-406	1192	4	1.707-6	CARDINAL
ftr-406	1194	1	4170	CARDINAL
ftr-406	1194	2	227	CARDINAL
ftr-406	1194	3	1984	DATE
ftr-406	1195	1	161	CARDINAL
ftr-406	1196	1	81-300	CARDINAL
ftr-406	1196	2	1981	DATE
ftr-406	1196	3	2	CARDINAL
ftr-406	1196	4	143	CARDINAL
ftr-406	1197	1	s.	PERSON
ftr-406	1198	1	98-169	CARDINAL
ftr-406	1198	2	230	CARDINAL
ftr-406	1198	3	1984	DATE
ftr-406	1200	1	4170	CARDINAL
ftr-406	1200	2	230-31	DATE
ftr-406	1200	3	1984	DATE
ftr-406	1201	1	162	CARDINAL
ftr-406	1202	1	postlewaite & cameron	ORG
ftr-406	1202	2	supra	PERSON
ftr-406	1202	3	2	CARDINAL
ftr-406	1202	4	691	CARDINAL
ftr-406	1210	1	third	ORDINAL
ftr-406	1212	1	kahn and162 cuenin	PERSON
ftr-406	1212	2	third	ORDINAL
ftr-406	1213	1	kahn	ORG
ftr-406	1214	1	kahn	PERSON
ftr-406	1214	2	2006	DATE
ftr-406	1214	3	395	CARDINAL
ftr-406	1214	4	163	CARDINAL
ftr-406	1215	1	kahn & cuenin	ORG
ftr-406	1215	2	6	CARDINAL
ftr-406	1215	3	436	CARDINAL
ftr-406	1215	4	164	CARDINAL
ftr-406	1216	1	philip f. postlewaite & adam h. rosenzweig	ORG
ftr-406	1216	2	736	CARDINAL
ftr-406	1216	3	100	CARDINAL
ftr-406	1216	4	l. rev	PERSON
ftr-406	1216	5	379	CARDINAL
ftr-406	1216	6	2005	DATE
ftr-406	1217	1	walter d. schwidetzky	PERSON
ftr-406	1217	2	49	CARDINAL
ftr-406	1218	1	l. rev	PERSON
ftr-406	1219	1	403	CARDINAL
ftr-406	1219	2	1996	DATE
ftr-406	1219	3	john a. lynch	PERSON
ftr-406	1219	4	jr.	PERSON
ftr-406	1219	5	736	CARDINAL
ftr-406	1219	6	65	CARDINAL
ftr-406	1219	7	450	CARDINAL
ftr-406	1219	8	1986	DATE
ftr-406	1219	9	philip f. postlewaite	PERSON
ftr-406	1219	10	thomas e. dutton & kurt	PERSON
ftr-406	1219	11	r. magette	PERSON
ftr-406	1219	12	ali	PERSON
ftr-406	1219	13	75 geo	QUANTITY
ftr-406	1219	14	l. j. 423	PERSON
ftr-406	1219	15	1986	DATE
ftr-406	1220	1	165	CARDINAL
ftr-406	1221	1	kahn & cuenin	ORG
ftr-406	1221	2	6	CARDINAL
ftr-406	1221	3	436	CARDINAL
ftr-406	1223	1	almost 20 years ago	DATE
ftr-406	1225	1	kahn	PERSON
ftr-406	1225	2	section 736	LAW
ftr-406	1226	1	section 736	CARDINAL
ftr-406	1226	2	1954	DATE
ftr-406	1227	1	section 736	LAW
ftr-406	1227	2	one	CARDINAL
ftr-406	1228	1	section 736	LAW
ftr-406	1229	1	kahn	PERSON
ftr-406	1229	2	section 736	LAW
ftr-406	1231	1	kahn and165 cuenin	ORG
ftr-406	1231	2	section 736	LAW
ftr-406	1232	1	section 736	LAW
ftr-406	1234	1	section 736	LAW
ftr-406	1235	1	396	CARDINAL
ftr-406	1235	2	florida	GPE
ftr-406	1236	1	166	CARDINAL
ftr-406	1237	1	postlewaite & cameron	ORG
ftr-406	1237	2	supra	PERSON
ftr-406	1237	3	2	CARDINAL
ftr-406	1237	4	707-08	PERCENT
ftr-406	1238	1	167	CARDINAL
ftr-406	1239	1	cagle	PERSON
ftr-406	1239	2	63	CARDINAL
ftr-406	1240	1	95 (1974	DATE
ftr-406	1241	1	168	CARDINAL
ftr-406	1242	1	s.	PERSON
ftr-406	1244	1	94-938	TIME
ftr-406	1244	2	94	DATE
ftr-406	1244	3	n.7	ORG
ftr-406	1244	4	1976	DATE
ftr-406	1244	5	1976	DATE
ftr-406	1244	6	u.s.c.c.a.n. 3439,	LAW
ftr-406	1244	7	3530	DATE
ftr-406	1244	8	n.7	ORG
ftr-406	1246	1	1.707-1(c	CARDINAL
ftr-406	1246	2	263	CARDINAL
ftr-406	1247	1	section 736	LAW
ftr-406	1247	2	section 263	LAW
ftr-406	1248	1	1976	DATE
ftr-406	1248	2	section 263	LAW
ftr-406	1248	3	section 736	LAW
ftr-406	1249	1	section 162(a	LAW
ftr-406	1249	2	section 736(a)(2	LAW
ftr-406	1250	1	sec	ORG
ftr-406	1250	2	1.736-1(a)(4	CARDINAL
ftr-406	1251	1	167	CARDINAL
ftr-406	1251	2	707	CARDINAL
ftr-406	1251	3	736	CARDINAL
ftr-406	1252	1	congress	ORG
ftr-406	1252	2	section 263	ORG
ftr-406	1253	1	congress	ORG
ftr-406	1253	2	section 736(a)(2	LAW
ftr-406	1254	1	707	CARDINAL
ftr-406	1254	2	736	CARDINAL
ftr-406	1254	3	section 736(a)(2	LAW
ftr-406	1255	1	section 736	LAW
ftr-406	1256	1	section 736	LAW
ftr-406	1257	1	section 736	LAW
ftr-406	1257	2	2006	DATE
ftr-406	1258	1	397 169	CARDINAL
ftr-406	1260	1	kahn & cuenin	ORG
ftr-406	1260	2	6	CARDINAL
ftr-406	1260	3	437	CARDINAL
ftr-406	1260	4	170	CARDINAL
ftr-406	1262	1	1954	DATE
ftr-406	1263	1	congress	ORG
ftr-406	1263	2	1993	DATE
ftr-406	1264	1	2 willis	PERCENT
ftr-406	1264	2	pennell & postlewaite	ORG
ftr-406	1264	3	11	CARDINAL
ftr-406	1264	4	15.02	CARDINAL
ftr-406	1264	5	15.03	CARDINAL
ftr-406	1265	1	171	CARDINAL
ftr-406	1267	1	172	CARDINAL
ftr-406	1268	1	173	CARDINAL
ftr-406	1269	1	174	CARDINAL
ftr-406	1273	1	a. application	PERSON
ftr-406	1273	2	section 736	LAW
ftr-406	1273	3	section 736	LAW
ftr-406	1274	1	kahn	PERSON
ftr-406	1274	2	cuenin	PERSON
ftr-406	1274	3	736	CARDINAL
ftr-406	1274	4	two	CARDINAL
ftr-406	1275	1	1	CARDINAL
ftr-406	1275	2	2	CARDINAL
ftr-406	1279	1	398	CARDINAL
ftr-406	1279	2	florida	GPE
ftr-406	1281	1	postlewaite & cameron	ORG
ftr-406	1281	2	supra	PERSON
ftr-406	1281	3	2	CARDINAL
ftr-406	1281	4	705-09	CARDINAL
ftr-406	1283	1	third	ORDINAL
ftr-406	1284	1	§ 736(a)(2	ORG
ftr-406	1285	1	175	CARDINAL
ftr-406	1289	1	83-1337	DATE
ftr-406	1289	2	72	DATE
ftr-406	1289	3	1954	DATE
ftr-406	1289	4	1954	DATE
ftr-406	1289	5	4017	CARDINAL
ftr-406	1289	6	40948	DATE
ftr-406	1290	1	s.	PERSON
ftr-406	1292	1	83-1622	CARDINAL
ftr-406	1292	2	97	CARDINAL
ftr-406	1292	3	1954	DATE
ftr-406	1292	4	1954	DATE
ftr-406	1292	5	u.s.c.c.a.n. 4621	LAW
ftr-406	1292	6	4730	CARDINAL
ftr-406	1293	1	176	CARDINAL
ftr-406	1295	1	736	CARDINAL
ftr-406	1295	2	736	CARDINAL
ftr-406	1304	1	176 2006	DATE
ftr-406	1304	2	399	CARDINAL
ftr-406	1305	1	s.	PERSON
ftr-406	1307	1	83-1622	CARDINAL
ftr-406	1307	2	98	CARDINAL
ftr-406	1307	3	1954	DATE
ftr-406	1307	4	1954	DATE
ftr-406	1307	5	u.s.c.c.a.n. 4621,	LAW
ftr-406	1307	6	4731	DATE
ftr-406	1308	1	177	CARDINAL
ftr-406	1309	1	197	CARDINAL
ftr-406	1309	2	1993	DATE
ftr-406	1309	3	167	CARDINAL
ftr-406	1310	1	197	CARDINAL
ftr-406	1311	1	754	CARDINAL
ftr-406	1311	2	15-year	DATE
ftr-406	1311	3	197(f)(9)(e	CARDINAL
ftr-406	1312	1	178	CARDINAL
ftr-406	1313	1	kahn & cuenin	ORG
ftr-406	1313	2	6	CARDINAL
ftr-406	1313	3	436	CARDINAL
ftr-406	1314	1	kahn	PERSON
ftr-406	1315	1	37	DATE
ftr-406	1316	1	section 736	LAW
ftr-406	1318	1	section 197	LAW
ftr-406	1318	2	15-year	DATE
ftr-406	1318	3	section 736	LAW
ftr-406	1320	1	two	CARDINAL
ftr-406	1323	1	400	CARDINAL
ftr-406	1323	2	florida	GPE
ftr-406	1324	1	179	CARDINAL
ftr-406	1325	1	kahn & cuenin	ORG
ftr-406	1325	2	6	CARDINAL
ftr-406	1325	3	438	CARDINAL
ftr-406	1326	1	1245	CARDINAL
ftr-406	1326	2	168	CARDINAL
ftr-406	1326	3	179	CARDINAL
ftr-406	1326	4	197	CARDINAL
ftr-406	1326	5	kahn	PERSON
ftr-406	1326	6	cuenin	PERSON
ftr-406	1327	1	180	CARDINAL
ftr-406	1328	1	one	CARDINAL
ftr-406	1328	2	736	CARDINAL
ftr-406	1334	1	cuenin	PERSON
ftr-406	1337	1	kahn	PERSON
ftr-406	1337	2	cuenin	PERSON
ftr-406	1337	3	section 736(a)(2	LAW
ftr-406	1338	1	section 736	LAW
ftr-406	1340	1	section 736(a)(2	LAW
ftr-406	1341	1	section 736(a)(2	LAW
ftr-406	1341	2	first	ORDINAL
ftr-406	1342	1	cuenin	PERSON
ftr-406	1343	1	section 736	LAW
ftr-406	1343	2	2006	DATE
ftr-406	1343	3	401	CARDINAL
ftr-406	1345	1	2	CARDINAL
ftr-406	1345	2	pennell & postlewaite	ORG
ftr-406	1345	3	11	CARDINAL
ftr-406	1345	4	¶ 15.06[4	CARDINAL
ftr-406	1346	1	181	CARDINAL
ftr-406	1347	1	182	CARDINAL
ftr-406	1348	1	31	CARDINAL
ftr-406	1348	2	156	CARDINAL
ftr-406	1349	1	183	CARDINAL
ftr-406	1350	1	kahn & cuenin	ORG
ftr-406	1350	2	6	CARDINAL
ftr-406	1350	3	417	CARDINAL
ftr-406	1351	1	one	CARDINAL
ftr-406	1352	1	j. paul jackson	PERSON
ftr-406	1352	2	44	DATE
ftr-406	1352	3	1225	CARDINAL
ftr-406	1352	4	n.81	ORG
ftr-406	1353	1	736	CARDINAL
ftr-406	1355	1	1.736-1(a)(2	CARDINAL
ftr-406	1355	2	20	CARDINAL
ftr-406	1357	1	5,871	CARDINAL
ftr-406	1357	2	1955	DATE
ftr-406	1357	3	736	CARDINAL
ftr-406	1359	1	184	CARDINAL
ftr-406	1360	1	congress	ORG
ftr-406	1361	1	congress	ORG
ftr-406	1361	2	707	CARDINAL
ftr-406	1361	3	section 736	LAW
ftr-406	1362	1	first	ORDINAL
ftr-406	1362	2	section 736(a)(2	LAW
ftr-406	1367	1	section 736(a)(2	LAW
ftr-406	1368	1	as182	PERSON
ftr-406	1369	1	section 736(a	ORG
ftr-406	1370	1	kahn	ORG
ftr-406	1370	2	congress	ORG
ftr-406	1370	3	congress	ORG
ftr-406	1370	4	section 736.183	LAW
ftr-406	1370	5	section 736	LAW
ftr-406	1370	6	section 707	LAW
ftr-406	1371	1	section 736(a)(2	LAW
ftr-406	1371	2	is184	PERSON
ftr-406	1371	3	402	CARDINAL
ftr-406	1371	4	florida	GPE
ftr-406	1373	1	185	CARDINAL
ftr-406	1374	1	120	CARDINAL
ftr-406	1374	2	138	CARDINAL
ftr-406	1375	1	kahn	PERSON
ftr-406	1376	1	186	CARDINAL
ftr-406	1377	1	120	CARDINAL
ftr-406	1378	1	736	CARDINAL
ftr-406	1378	2	1	CARDINAL
ftr-406	1378	3	35,000	MONEY
ftr-406	1378	4	2	CARDINAL
ftr-406	1378	5	30,000	MONEY
ftr-406	1378	6	20,000	MONEY
ftr-406	1379	1	187	CARDINAL
ftr-406	1380	1	irc §§ 736(b)(1	ORG
ftr-406	1381	1	third	ORDINAL
ftr-406	1382	1	section 736	LAW
ftr-406	1383	1	kahn	PERSON
ftr-406	1383	2	section 736	LAW
ftr-406	1384	1	three	CARDINAL
ftr-406	1384	2	c.186 in year 1	DATE
ftr-406	1386	1	1	CARDINAL
ftr-406	1387	1	1	CARDINAL
ftr-406	1387	2	fmv ab fmv	ORG
ftr-406	1387	3	$35,000 $35,000	MONEY
ftr-406	1387	4	$20,000 $	MONEY
ftr-406	1387	5	30,000	MONEY
ftr-406	1387	6	1 $10,000 $35,000	MONEY
ftr-406	1387	7	$20,000 $	MONEY
ftr-406	1387	8	30,000	MONEY
ftr-406	1387	9	2 $15,000 $20,000	MONEY
ftr-406	1387	10	$20,000 $	MONEY
ftr-406	1387	11	30,000	MONEY
ftr-406	1387	12	$60,000 $90,000	MONEY
ftr-406	1387	13	$60,000 $90,000	MONEY
ftr-406	1387	14	december 31, year 1	DATE
ftr-406	1387	15	35,000	MONEY
ftr-406	1387	16	5,000	MONEY
ftr-406	1388	1	section 736	LAW
ftr-406	1388	2	35,000	MONEY
ftr-406	1389	1	30,000	MONEY
ftr-406	1389	2	35,000	MONEY
ftr-406	1389	3	10,000	MONEY
ftr-406	1389	4	30,000	MONEY
ftr-406	1389	5	20,000).187	MONEY
ftr-406	1389	6	section 736(a)(2	PERSON
ftr-406	1389	7	5,000	MONEY
ftr-406	1389	8	2006	DATE
ftr-406	1389	9	403 188	CARDINAL
ftr-406	1391	1	734	CARDINAL
ftr-406	1391	2	755	CARDINAL
ftr-406	1392	1	755	CARDINAL
ftr-406	1392	2	§§ 736(b)(1	ORG
ftr-406	1394	1	1.755-1(c)(1)(ii	CARDINAL
ftr-406	1397	1	1.755-1(c)(2)(i	CARDINAL
ftr-406	1398	1	1	CARDINAL
ftr-406	1398	2	2	CARDINAL
ftr-406	1398	3	10,000	MONEY
ftr-406	1398	4	734	CARDINAL
ftr-406	1398	5	8,333	MONEY
ftr-406	1398	6	10,000	MONEY
ftr-406	1398	7	25,000	MONEY
ftr-406	1398	8	1/$30,000	CARDINAL
ftr-406	1398	9	1	CARDINAL
ftr-406	1398	10	2	CARDINAL
ftr-406	1398	11	1,667	MONEY
ftr-406	1398	12	10,000	MONEY
ftr-406	1398	13	5,000	MONEY
ftr-406	1398	14	2/$30,000	CARDINAL
ftr-406	1398	15	1	CARDINAL
ftr-406	1398	16	2	CARDINAL
ftr-406	1399	1	2 willis	PERCENT
ftr-406	1399	2	pennell & postlewaite	ORG
ftr-406	1399	3	11	CARDINAL
ftr-406	1399	4	¶ 13.05[8	DATE
ftr-406	1400	1	5,000	MONEY
ftr-406	1400	2	15,000	MONEY
ftr-406	1400	3	10,000	MONEY
ftr-406	1400	4	5,000	MONEY
ftr-406	1401	1	5,000	MONEY
ftr-406	1402	1	5,000	MONEY
ftr-406	1402	2	2,500	MONEY
ftr-406	1403	1	2a	CARDINAL
ftr-406	1404	1	2a	CARDINAL
ftr-406	1404	2	fmv ab fmv	ORG
ftr-406	1404	3	1 $10,000 $35,000	MONEY
ftr-406	1404	4	$17,500 $27,500	MONEY
ftr-406	1404	5	2 $15,000 $20,000	MONEY
ftr-406	1404	6	$17,500 $27,500	MONEY
ftr-406	1404	7	$25,000 $55,000	MONEY
ftr-406	1404	8	$35,000 $55,000	MONEY
ftr-406	1404	9	10,000	MONEY
ftr-406	1405	1	section 754	LAW
ftr-406	1405	2	2 by $10,000	MONEY
ftr-406	1406	1	2b	CARDINAL
ftr-406	1407	1	404	CARDINAL
ftr-406	1407	2	florida	GPE
ftr-406	1408	1	189	CARDINAL
ftr-406	1410	1	2b	CARDINAL
ftr-406	1410	2	section 734	LAW
ftr-406	1411	1	fmv ab fmv	ORG
ftr-406	1411	2	1 $18,333 $35,000	MONEY
ftr-406	1411	3	$17,500 $27,500	MONEY
ftr-406	1411	4	2 $16,667 $20,000	MONEY
ftr-406	1411	5	$17,500 $27,500	MONEY
ftr-406	1411	6	$35,000 $55,000	MONEY
ftr-406	1411	7	$35,000 $55,000	MONEY
ftr-406	1411	8	35,000	MONEY
ftr-406	1411	9	1	CARDINAL
ftr-406	1412	1	section 736	LAW
ftr-406	1412	2	35,000	MONEY
ftr-406	1414	1	6/7ths	CARDINAL
ftr-406	1414	2	1	CARDINAL
ftr-406	1414	3	30,000	MONEY
ftr-406	1414	4	1a	CARDINAL
ftr-406	1414	5	20,000	MONEY
ftr-406	1415	1	1a	CARDINAL
ftr-406	1415	2	30,000	MONEY
ftr-406	1415	3	10,000	MONEY
ftr-406	1416	1	section 736(a)(2	LAW
ftr-406	1416	2	1	CARDINAL
ftr-406	1416	3	1b	CARDINAL
ftr-406	1417	1	1b	CARDINAL
ftr-406	1417	2	5,000	MONEY
ftr-406	1417	3	5,000	MONEY
ftr-406	1417	4	10,000	MONEY
ftr-406	1417	5	1a	CARDINAL
ftr-406	1418	1	35,000	MONEY
ftr-406	1418	2	1b	CARDINAL
ftr-406	1418	3	5,000	MONEY
ftr-406	1418	4	1b	CARDINAL
ftr-406	1418	5	5,000	MONEY
ftr-406	1419	1	1b	CARDINAL
ftr-406	1419	2	kahn	PERSON
ftr-406	1419	3	cuenin	PERSON
ftr-406	1420	1	5,000	MONEY
ftr-406	1421	1	5,000	MONEY
ftr-406	1421	2	2,500	MONEY
ftr-406	1422	1	5,000	MONEY
ftr-406	1422	2	5,000	MONEY
ftr-406	1423	1	kahn	PERSON
ftr-406	1423	2	cuenin	PERSON
ftr-406	1424	1	2006	DATE
ftr-406	1424	2	405	CARDINAL
ftr-406	1426	1	2	CARDINAL
ftr-406	1426	2	755	CARDINAL
ftr-406	1427	1	1.755-1(c)(1)(i	TIME
ftr-406	1427	2	1.755-1(c)(2)(ii	CARDINAL
ftr-406	1428	1	3a	CARDINAL
ftr-406	1429	1	3a	CARDINAL
ftr-406	1429	2	fmv ab fmv	ORG
ftr-406	1429	3	$35,000 $35,000	MONEY
ftr-406	1429	4	$17,500 $27,500	MONEY
ftr-406	1429	5	2 $15,000 $20,000	MONEY
ftr-406	1429	6	$17,500 $27,500	MONEY
ftr-406	1429	7	$50,000 $55,000	MONEY
ftr-406	1429	8	$35,000 $55,000	MONEY
ftr-406	1429	9	10,000	MONEY
ftr-406	1430	1	section 754	LAW
ftr-406	1430	2	2 by $11,429	MONEY
ftr-406	1430	3	1a	CARDINAL
ftr-406	1430	4	6/7th	CARDINAL
ftr-406	1430	5	10,000	MONEY
ftr-406	1430	6	8,571	MONEY
ftr-406	1430	7	1a	CARDINAL
ftr-406	1430	8	20,000	MONEY
ftr-406	1431	1	3b	CARDINAL
ftr-406	1432	1	3b	CARDINAL
ftr-406	1432	2	section 734	LAW
ftr-406	1432	3	fmv ab fmv	ORG
ftr-406	1432	4	$35,000 $35,000	MONEY
ftr-406	1432	5	$17,500 $27,500	MONEY
ftr-406	1432	6	2 $ 3,571 $20,000	MONEY
ftr-406	1433	1	$17,500 $27,500	MONEY
ftr-406	1433	2	$38,571 $	MONEY
ftr-406	1433	3	55,000	MONEY
ftr-406	1433	4	$35,000 $55,000	MONEY
ftr-406	1433	5	1b	CARDINAL
ftr-406	1434	1	3,571	MONEY
ftr-406	1434	2	5,000	MONEY
ftr-406	1434	3	406	CARDINAL
ftr-406	1434	4	florida	GPE
ftr-406	1435	1	191	CARDINAL
ftr-406	1437	1	2	CARDINAL
ftr-406	1437	2	755	CARDINAL
ftr-406	1438	1	1.755-1(c)(1)(i	TIME
ftr-406	1438	2	1.755-1(c)(2)(ii	CARDINAL
ftr-406	1439	1	1b	CARDINAL
ftr-406	1439	2	1,429	MONEY
ftr-406	1439	3	10,000	MONEY
ftr-406	1440	1	1,785.50	MONEY
ftr-406	1442	1	4a	CARDINAL
ftr-406	1443	1	4a	CARDINAL
ftr-406	1443	2	fmv ab fmv	ORG
ftr-406	1443	3	$35,000 $35,000	MONEY
ftr-406	1443	4	$19,285.50 $27,500	MONEY
ftr-406	1443	5	2 $15,000 $20,000	MONEY
ftr-406	1443	6	19,285.50	DATE
ftr-406	1443	7	27,500	MONEY
ftr-406	1443	8	$50,000 $55,000	MONEY
ftr-406	1443	9	$38,571.00 $55,000	MONEY
ftr-406	1443	10	8,214.50	MONEY
ftr-406	1443	11	27,500	MONEY
ftr-406	1443	12	minus $	MONEY
ftr-406	1443	13	19,285.50	MONEY
ftr-406	1443	14	1,785.50	MONEY
ftr-406	1443	15	1b	CARDINAL
ftr-406	1443	16	10,000	MONEY
ftr-406	1446	1	section 754	LAW
ftr-406	1446	2	2 by $11,429	MONEY
ftr-406	1446	3	1a	CARDINAL
ftr-406	1446	4	6/7th	CARDINAL
ftr-406	1446	5	10,000	MONEY
ftr-406	1446	6	8,571	MONEY
ftr-406	1446	7	1a	CARDINAL
ftr-406	1446	8	20,000	MONEY
ftr-406	1447	1	4b	CARDINAL
ftr-406	1448	1	2006	DATE
ftr-406	1448	2	407 192	CARDINAL
ftr-406	1449	1	subchapter k	PERSON
ftr-406	1449	2	1954	DATE
ftr-406	1450	1	83-1337	DATE
ftr-406	1450	2	65	CARDINAL
ftr-406	1450	3	1954	DATE
ftr-406	1450	4	1954	DATE
ftr-406	1450	5	4017	CARDINAL
ftr-406	1450	6	4091	CARDINAL
ftr-406	1450	7	s. rep	ORG
ftr-406	1452	1	83-1622	CARDINAL
ftr-406	1452	2	89	CARDINAL
ftr-406	1452	3	1954	DATE
ftr-406	1452	4	1954	DATE
ftr-406	1452	5	u.s.c.c.a.n.	LAW
ftr-406	1452	6	4621	DATE
ftr-406	1452	7	4722	DATE
ftr-406	1453	1	the house conference committee	ORG
ftr-406	1453	2	senate	ORG
ftr-406	1456	1	83	CARDINAL
ftr-406	1456	2	59	CARDINAL
ftr-406	1456	3	1954	DATE
ftr-406	1456	4	1954	DATE
ftr-406	1456	5	u.s.c.c.a.n 5280	LAW
ftr-406	1456	6	5319-20	DATE
ftr-406	1457	1	89-85	CARDINAL
ftr-406	1457	2	218	CARDINAL
ftr-406	1458	1	4b	CARDINAL
ftr-406	1458	2	section 734	LAW
ftr-406	1458	3	fmv ab fmv	ORG
ftr-406	1458	4	$35,000 $35,000	MONEY
ftr-406	1458	5	$19,285.50 $27,500	MONEY
ftr-406	1458	6	2 $ 3,571 $20,000	MONEY
ftr-406	1458	7	19,285.50	DATE
ftr-406	1458	8	27,500	MONEY
ftr-406	1458	9	$38,571 $	MONEY
ftr-406	1458	10	55,000	MONEY
ftr-406	1458	11	$38,571.00 $	MONEY
ftr-406	1458	12	55,000	MONEY
ftr-406	1458	13	section 734	LAW
ftr-406	1458	14	section 736(a)(2	LAW
ftr-406	1459	1	section 736(a)(2	LAW
ftr-406	1460	1	congress	ORG
ftr-406	1460	2	two	CARDINAL
ftr-406	1460	3	one	CARDINAL
ftr-406	1461	1	408	CARDINAL
ftr-406	1461	2	florida	GPE
ftr-406	1462	1	193	CARDINAL
ftr-406	1463	1	kahn & cuenin	ORG
ftr-406	1463	2	6	CARDINAL
ftr-406	1463	3	417	CARDINAL
ftr-406	1464	1	two	CARDINAL
ftr-406	1464	2	congress	ORG
ftr-406	1466	1	kahn	PERSON
ftr-406	1469	1	first	ORDINAL
ftr-406	1469	2	second	ORDINAL
ftr-406	1469	3	third	ORDINAL
ftr-406	1470	1	kahn	PERSON
ftr-406	1470	2	cuenin	PERSON
ftr-406	1470	3	first	ORDINAL
ftr-406	1471	1	subchapter k	PERSON
ftr-406	1471	2	one	CARDINAL
ftr-406	1473	1	one	CARDINAL
ftr-406	1474	1	kahn	PERSON
ftr-406	1474	2	section 61(a	LAW
ftr-406	1481	1	2006	DATE
ftr-406	1481	2	409 194	CARDINAL
ftr-406	1482	1	140	CARDINAL
ftr-406	1483	1	195	CARDINAL
ftr-406	1484	1	4	CARDINAL
ftr-406	1484	2	170	CARDINAL
ftr-406	1487	1	kahn	PERSON
ftr-406	1488	1	subchapter k	PERSON
ftr-406	1489	1	kahn	PERSON
ftr-406	1490	1	kahn	PERSON
ftr-406	1490	2	cuenin	PERSON
ftr-406	1490	3	section 707(a)(2)(a	LAW
ftr-406	1490	4	section 707	LAW
ftr-406	1491	1	twenty years ago	DATE
ftr-406	1491	2	section 707(a)(1	LAW
ftr-406	1492	1	section 707(a)(1	LAW
ftr-406	1496	1	20 years	DATE
ftr-406	1496	2	first	ORDINAL
ftr-406	1496	3	410	CARDINAL
ftr-406	1496	4	florida	GPE
ftr-406	1497	1	196	CARDINAL
ftr-406	1498	1	more than one	CARDINAL
ftr-406	1499	1	267(e)(4	CARDINAL
ftr-406	1499	2	514(c)(9)(e)(ii)(ii	CARDINAL
ftr-406	1499	3	1402(a)(13	CARDINAL
ftr-406	1499	4	7519(d)(5	CARDINAL
ftr-406	1501	1	one	CARDINAL
ftr-406	1501	2	congress	ORG