id	sid	eid	entity	type
ftr-415	1	1	university of houston law center	ORG
ftr-415	2	1	clarence j. teselle	PERSON
ftr-415	2	2	university of florida	ORG
ftr-415	2	3	fredric g. levin college	PERSON
ftr-415	3	1	81	CARDINAL
ftr-415	3	2	florida	GPE
ftr-415	3	3	6 2003	DATE
ftr-415	3	4	the year 2002	DATE
ftr-415	3	5	ira b.	PERSON
ftr-415	3	6	martin j. mcmahon	PERSON
ftr-415	3	7	jr.	PERSON
ftr-415	3	8	83	CARDINAL
ftr-415	3	9	83	CARDINAL
ftr-415	4	1	87	CARDINAL
ftr-415	4	2	87	CARDINAL
ftr-415	4	3	d.	NORP
ftr-415	4	4	90 ii	QUANTITY
ftr-415	4	5	90	CARDINAL
ftr-415	5	1	90	CARDINAL
ftr-415	5	2	91	CARDINAL
ftr-415	5	3	94	CARDINAL
ftr-415	5	4	d.	NORP
ftr-415	5	5	94	CARDINAL
ftr-415	5	6	e. depreciation and	PERSON
ftr-415	5	7	98	CARDINAL
ftr-415	5	8	100	CARDINAL
ftr-415	6	1	101	CARDINAL
ftr-415	6	2	102	CARDINAL
ftr-415	6	3	i. at-risk	PERSON
ftr-415	6	4	104 iii.	PERSON
ftr-415	6	5	106	CARDINAL
ftr-415	6	6	a. capital gain	ORG
ftr-415	6	7	106	CARDINAL
ftr-415	6	8	108	CARDINAL
ftr-415	6	9	111	CARDINAL
ftr-415	6	10	e. section 1041 ....................................................................	PERSON
ftr-415	6	11	113	CARDINAL
ftr-415	6	12	116	CARDINAL
ftr-415	6	13	116	CARDINAL
ftr-415	6	14	119	CARDINAL
ftr-415	6	15	section 83	LAW
ftr-415	6	16	121	CARDINAL
ftr-415	6	17	123	CARDINAL
ftr-415	6	18	124	CARDINAL
ftr-415	6	19	a.	PERSON
ftr-415	6	20	124	CARDINAL
ftr-415	6	21	125	CARDINAL
ftr-415	6	22	280a	ORG
ftr-415	6	23	127	CARDINAL
ftr-415	6	24	128	CARDINAL
ftr-415	7	1	128 vi.	PERSON
ftr-415	9	1	129	CARDINAL
ftr-415	9	2	129	CARDINAL
ftr-415	9	3	130	CARDINAL
ftr-415	10	1	131	CARDINAL
ftr-415	11	1	131	CARDINAL
ftr-415	11	2	133 822003	CARDINAL
ftr-415	11	3	139	CARDINAL
ftr-415	11	4	144	CARDINAL
ftr-415	11	5	145	CARDINAL
ftr-415	11	6	partn	NORP
ftr-415	11	7	ips	ORG
ftr-415	11	8	145	CARDINAL
ftr-415	11	9	years	DATE
ftr-415	11	10	145	CARDINAL
ftr-415	11	11	146	CARDINAL
ftr-415	11	12	147	CARDINAL
ftr-415	11	13	d.	NORP
ftr-415	11	14	147	CARDINAL
ftr-415	12	1	147	CARDINAL
ftr-415	13	1	148	CARDINAL
ftr-415	13	2	148 b.	QUANTITY
ftr-415	13	3	153	CARDINAL
ftr-415	14	1	156	CARDINAL
ftr-415	14	2	159	CARDINAL
ftr-415	14	3	159	CARDINAL
ftr-415	14	4	162	CARDINAL
ftr-415	14	5	a.	PERSON
ftr-415	14	6	162 b. discovery	PERSON
ftr-415	14	7	164	CARDINAL
ftr-415	14	8	165	CARDINAL
ftr-415	14	9	d.	NORP
ftr-415	15	1	167	CARDINAL
ftr-415	15	2	f. liens	PERSON
ftr-415	15	3	168	CARDINAL
ftr-415	15	4	172	CARDINAL
ftr-415	15	5	177	CARDINAL
ftr-415	16	1	182	CARDINAL
ftr-415	16	2	182	CARDINAL
ftr-415	16	3	183	CARDINAL
ftr-415	16	4	183	CARDINAL
ftr-415	18	1	183 a.	PERSON
ftr-415	18	2	183	CARDINAL
ftr-415	18	3	184 2003	DATE
ftr-415	18	4	83 1	DATE
ftr-415	19	1	the past year	DATE
ftr-415	20	1	one	CARDINAL
ftr-415	20	2	the year 2002	DATE
ftr-415	20	3	aba tax section midyear meeting	ORG
ftr-415	20	4	american institute on federal taxation	ORG
ftr-415	20	5	american petroleum institute	ORG
ftr-415	20	6	denver tax institute	ORG
ftr-415	20	7	houston bar association tax section	ORG
ftr-415	20	8	university of montana	ORG
ftr-415	20	9	university of north carolina tax institute	ORG
ftr-415	20	10	south carolina	GPE
ftr-415	20	11	university of texas	ORG
ftr-415	20	12	texas	GPE
ftr-415	20	13	tennessee tax institute	ORG
ftr-415	20	14	texas	GPE
ftr-415	20	15	austin chapter	ORG
ftr-415	20	16	tulane	ORG
ftr-415	20	17	university of virginia	ORG
ftr-415	20	18	wednesday	DATE
ftr-415	20	19	houston	GPE
ftr-415	20	20	william & m	ORG
ftr-415	21	1	the internal revenue service	ORG
ftr-415	21	2	the year	DATE
ftr-415	21	3	2002.1	CARDINAL
ftr-415	25	1	i. accounting a. accounting methods	ORG
ftr-415	25	2	1	CARDINAL
ftr-415	25	3	years	DATE
ftr-415	26	1	reg-106917-99	DATE
ftr-415	26	2	66	CARDINAL
ftr-415	26	3	31850	DATE
ftr-415	26	4	6/13/01	CARDINAL
ftr-415	27	1	the treasury department	ORG
ftr-415	27	2	441	CARDINAL
ftr-415	27	3	442	CARDINAL
ftr-415	27	4	706	CARDINAL
ftr-415	27	5	1378	CARDINAL
ftr-415	27	6	annual	DATE
ftr-415	29	1	1.441-1	CARDINAL
ftr-415	29	2	1.441	CARDINAL
ftr-415	31	1	1.441-1	CARDINAL
ftr-415	31	2	1.441	CARDINAL
ftr-415	31	3	year	DATE
ftr-415	33	1	1.441-1(c	CARDINAL
ftr-415	33	2	a taxable year	DATE
ftr-415	33	3	first	ORDINAL
ftr-415	34	1	that year	DATE
ftr-415	36	1	57-589	CARDINAL
ftr-415	36	2	1957-	DATE
ftr-415	36	3	2	CARDINAL
ftr-415	36	4	298	CARDINAL
ftr-415	37	1	69	CARDINAL
ftr-415	37	2	1969-2	DATE
ftr-415	37	3	a taxable year	DATE
ftr-415	38	1	442	CARDINAL
ftr-415	38	2	84	CARDINAL
ftr-415	38	3	florida	GPE
ftr-415	39	1	years	DATE
ftr-415	43	1	1.442-1(b	CARDINAL
ftr-415	43	2	1128	PRODUCT
ftr-415	43	3	the 15th day of the third	DATE
ftr-415	44	1	first	ORDINAL
ftr-415	44	2	the short] year	DATE
ftr-415	46	1	2000-11	DATE
ftr-415	46	2	2000-1	DATE
ftr-415	46	3	309	CARDINAL
ftr-415	46	4	proc	PERSON
ftr-415	47	1	2002-37, 2002-22	DATE
ftr-415	48	1	1030	CARDINAL
ftr-415	48	2	6/3/02	CARDINAL
ftr-415	50	1	1.706-1	CARDINAL
ftr-415	50	2	1986	DATE
ftr-415	50	3	year	DATE
ftr-415	53	1	1.706	CARDINAL
ftr-415	54	1	a year	DATE
ftr-415	56	1	1.442-1	CARDINAL
ftr-415	58	1	1.1378-1	CARDINAL
ftr-415	58	2	a year	DATE
ftr-415	60	1	1.442-1	CARDINAL
ftr-415	61	1	a. regulations	PERSON
ftr-415	62	1	67	CARDINAL
ftr-415	62	2	35009	DATE
ftr-415	62	3	5/17/02	CARDINAL
ftr-415	63	1	the treasury department	ORG
ftr-415	64	1	reg-106917-99	DATE
ftr-415	64	2	66	CARDINAL
ftr-415	65	1	a year	DATE
ftr-415	67	1	procs	PERSON
ftr-415	68	1	2002-37	DATE
ftr-415	68	2	2002-39	DATE
ftr-415	69	1	52	CARDINAL
ftr-415	70	1	5/17/02	CARDINAL
ftr-415	72	1	irs	ORG
ftr-415	73	1	1	CARDINAL
ftr-415	74	1	proc	PERSON
ftr-415	75	1	2002-37, 2002-22	DATE
ftr-415	76	1	1030	CARDINAL
ftr-415	76	2	6/3/02	CARDINAL
ftr-415	76	3	2002-72	DATE
ftr-415	76	4	2002	DATE
ftr-415	76	5	46	CARDINAL
ftr-415	77	1	843	CARDINAL
ftr-415	78	1	a taxable year	DATE
ftr-415	79	1	a year	DATE
ftr-415	79	2	the 25 percent	PERCENT
ftr-415	80	1	1	CARDINAL
ftr-415	80	2	2	CARDINAL
ftr-415	80	3	annual	DATE
ftr-415	80	4	48 months	DATE
ftr-415	80	5	the last month	DATE
ftr-415	80	6	year	DATE
ftr-415	80	7	year	DATE
ftr-415	80	8	52-53week year ending	DATE
ftr-415	81	1	1.1502-75(d)(3)(v	CARDINAL
ftr-415	81	2	1.1502-76(a)(1	CARDINAL
ftr-415	81	3	its year	DATE
ftr-415	84	1	proc	PERSON
ftr-415	85	1	2000-11	DATE
ftr-415	85	2	2000-1	DATE
ftr-415	85	3	309	CARDINAL
ftr-415	86	1	2003	DATE
ftr-415	86	2	85	CARDINAL
ftr-415	86	3	2	CARDINAL
ftr-415	86	4	years	DATE
ftr-415	87	1	proc	PERSON
ftr-415	88	1	2002-38, 2002-22	DATE
ftr-415	89	1	1037	CARDINAL
ftr-415	89	2	6/3/02	CARDINAL
ftr-415	89	3	2002-72	DATE
ftr-415	89	4	2002	DATE
ftr-415	89	5	46	CARDINAL
ftr-415	90	1	843	CARDINAL
ftr-415	91	1	2001-35, 2001-1	DATE
ftr-415	91	2	a taxable year	DATE
ftr-415	91	3	year	DATE
ftr-415	92	1	proc	PERSON
ftr-415	93	1	87	CARDINAL
ftr-415	93	2	2	CARDINAL
ftr-415	93	3	396	CARDINAL
ftr-415	95	1	psc	ORG
ftr-415	95	2	the 25 percent	PERCENT
ftr-415	95	3	such year	DATE
ftr-415	95	4	year	DATE
ftr-415	96	1	52	CARDINAL
ftr-415	97	1	one year	DATE
ftr-415	98	1	year	DATE
ftr-415	99	1	1128	PRODUCT
ftr-415	100	1	1	CARDINAL
ftr-415	100	2	2	CARDINAL
ftr-415	100	3	annual	DATE
ftr-415	100	4	48 months	DATE
ftr-415	100	5	the last month	DATE
ftr-415	100	6	year	DATE
ftr-415	100	7	year	DATE
ftr-415	100	8	52	CARDINAL
ftr-415	101	1	1.1502-75(d)(3)(v	CARDINAL
ftr-415	101	2	1.1502-76(a)(1	CARDINAL
ftr-415	102	1	prior years	DATE
ftr-415	103	1	3	CARDINAL
ftr-415	103	2	comm	PERSON
ftr-415	103	3	i.	PERSON
ftr-415	103	4	proc	PERSON
ftr-415	104	1	2002-39, 2002-22	DATE
ftr-415	105	1	1046 (6/3/02	DATE
ftr-415	105	2	2002-72	DATE
ftr-415	105	3	2002	DATE
ftr-415	105	4	46	CARDINAL
ftr-415	106	1	843	CARDINAL
ftr-415	107	1	2001-34, 2001-1	DATE
ftr-415	107	2	a taxable year	DATE
ftr-415	107	3	year	DATE
ftr-415	108	1	proc	PERSON
ftr-415	109	1	85	CARDINAL
ftr-415	109	2	1985-1	DATE
ftr-415	109	3	517	CARDINAL
ftr-415	109	4	proc	PERSON
ftr-415	110	1	74-33	DATE
ftr-415	110	2	1974-2	DATE
ftr-415	110	3	489	CARDINAL
ftr-415	111	1	a natural business year	DATE
ftr-415	112	1	proc	PERSON
ftr-415	113	1	2002-38	DATE
ftr-415	114	1	annual	DATE
ftr-415	114	2	one month	DATE
ftr-415	115	1	2-month	DATE
ftr-415	115	2	the prior 3 years	DATE
ftr-415	115	3	25 percent	PERCENT
ftr-415	118	1	87	CARDINAL
ftr-415	118	2	1987	DATE
ftr-415	118	3	2	CARDINAL
ftr-415	118	4	117	CARDINAL
ftr-415	118	5	a taxable year	DATE
ftr-415	118	6	years	DATE
ftr-415	118	7	annual	DATE
ftr-415	119	1	psc	ORG
ftr-415	120	1	annual	DATE
ftr-415	120	2	annual	DATE
ftr-415	121	1	86	CARDINAL
ftr-415	121	2	florida	GPE
ftr-415	121	3	2	CARDINAL
ftr-415	121	4	wilkinson-beane, inc.	PERSON
ftr-415	122	1	420	CARDINAL
ftr-415	122	2	352	CARDINAL
ftr-415	122	3	1st	ORDINAL
ftr-415	122	4	1970	DATE
ftr-415	124	1	annual	DATE
ftr-415	124	2	psc	ORG
ftr-415	124	3	a taxable year	DATE
ftr-415	124	4	year	DATE
ftr-415	125	1	a fiscal year	DATE
ftr-415	126	1	prior years	DATE
ftr-415	127	1	4	CARDINAL
ftr-415	127	2	irs	ORG
ftr-415	128	1	2002-53, 2002-22	DATE
ftr-415	129	1	1063	CARDINAL
ftr-415	129	2	6/3/02	CARDINAL
ftr-415	130	1	irs	ORG
ftr-415	131	1	procs	PERSON
ftr-415	132	1	2002-37, 2002-38	DATE
ftr-415	132	2	2002-39	DATE
ftr-415	133	1	2002-75, 2002-47	DATE
ftr-415	133	2	884	CARDINAL
ftr-415	134	1	a fiscal year	DATE
ftr-415	136	1	66-50	CARDINAL
ftr-415	136	2	1260	CARDINAL
ftr-415	137	1	d.	NORP
ftr-415	137	2	up to $10 million	MONEY
ftr-415	138	1	proc	PERSON
ftr-415	139	1	2002-28, 2002-18	DATE
ftr-415	139	2	815	CARDINAL
ftr-415	139	3	5/6/02	CARDINAL
ftr-415	140	1	$10 million	MONEY
ftr-415	141	1	2001-76, 2001-2	DATE
ftr-415	141	2	613	CARDINAL
ftr-415	142	1	211	CARDINAL
ftr-415	142	2	212	CARDINAL
ftr-415	142	3	31	CARDINAL
ftr-415	142	4	42	CARDINAL
ftr-415	142	5	44	CARDINAL
ftr-415	142	6	5111	DATE
ftr-415	142	7	5122	CARDINAL
ftr-415	145	1	2	CARDINAL
ftr-415	146	1	a. rev	PERSON
ftr-415	146	2	proc	PERSON
ftr-415	147	1	2002-9, 2002-3	DATE
ftr-415	148	1	327	CARDINAL
ftr-415	148	2	1/22/02	CARDINAL
ftr-415	150	1	proc	PERSON
ftr-415	151	1	2002-54	DATE
ftr-415	151	2	2002	DATE
ftr-415	151	3	35	CARDINAL
ftr-415	152	1	432	CARDINAL
ftr-415	152	2	9/3/02	CARDINAL
ftr-415	153	1	2003	DATE
ftr-415	153	2	87	CARDINAL
ftr-415	153	3	b. rev	PERSON
ftr-415	153	4	proc	PERSON
ftr-415	153	5	2002-18, 2002-13	DATE
ftr-415	154	1	678	CARDINAL
ftr-415	154	2	4/1/02	CARDINAL
ftr-415	155	1	irs	ORG
ftr-415	156	1	c.	PERSON
ftr-415	156	2	481	CARDINAL
ftr-415	157	1	proc	PERSON
ftr-415	158	1	2002-19, 2002-13	DATE
ftr-415	159	1	696	CARDINAL
ftr-415	159	2	4/1/02	CARDINAL
ftr-415	160	1	proc	PERSON
ftr-415	161	1	97	CARDINAL
ftr-415	161	2	proc	PERSON
ftr-415	162	1	2002-9, 2002-3	DATE
ftr-415	163	1	327	CARDINAL
ftr-415	163	2	1/22/02	CARDINAL
ftr-415	164	1	irs	ORG
ftr-415	166	1	97–27	CARDINAL
ftr-415	167	1	2002–9	CARDINAL
ftr-415	167	2	1	CARDINAL
ftr-415	167	3	a taxable year	DATE
ftr-415	167	4	2	CARDINAL
ftr-415	167	5	the year	DATE
ftr-415	168	1	proc	PERSON
ftr-415	169	1	2002-54	DATE
ftr-415	169	2	2002	DATE
ftr-415	169	3	35	CARDINAL
ftr-415	170	1	432	CARDINAL
ftr-415	170	2	9/3/02	CARDINAL
ftr-415	171	1	d.	NORP
ftr-415	171	2	irs	ORG
ftr-415	172	1	2002-37, 2002-13	DATE
ftr-415	173	1	703	CARDINAL
ftr-415	173	2	4/1/02	CARDINAL
ftr-415	175	1	97	CARDINAL
ftr-415	175	2	proc	PERSON
ftr-415	176	1	2002-9	DATE
ftr-415	176	2	proc	PERSON
ftr-415	177	1	2002-18	DATE
ftr-415	178	1	e.	PERSON
ftr-415	178	2	irs	ORG
ftr-415	178	3	one-year	DATE
ftr-415	179	1	proc	PERSON
ftr-415	180	1	2002-54	DATE
ftr-415	180	2	2002	DATE
ftr-415	180	3	35	CARDINAL
ftr-415	181	1	432	CARDINAL
ftr-415	181	2	9/3/02	CARDINAL
ftr-415	182	1	2002-19, 2002-13	DATE
ftr-415	183	1	696	CARDINAL
ftr-415	183	2	4/1/02	CARDINAL
ftr-415	184	1	4-year	DATE
ftr-415	184	2	one-year	DATE
ftr-415	185	1	3/14/02	CARDINAL
ftr-415	185	2	years ending before 12/31/01	DATE
ftr-415	185	3	the year	DATE
ftr-415	185	4	the first year ending	DATE
ftr-415	185	5	12/31/01	CARDINAL
ftr-415	185	6	the year	DATE
ftr-415	185	7	2002	DATE
ftr-415	186	1	c. year	DATE
ftr-415	186	2	1	CARDINAL
ftr-415	188	1	gale v. commissioner	PERSON
ftr-415	188	2	t.c.	PERSON
ftr-415	189	1	2002-54	DATE
ftr-415	189	2	2/27/02	CARDINAL
ftr-415	191	1	beghe	PERSON
ftr-415	191	2	the year	DATE
ftr-415	192	1	2	CARDINAL
ftr-415	193	1	1.267(a)-3	CARDINAL
ftr-415	193	2	chevron	ORG
ftr-415	194	1	118 t.c	QUANTITY
ftr-415	194	2	299	CARDINAL
ftr-415	194	3	3/27/02	CARDINAL
ftr-415	194	4	10	CARDINAL
ftr-415	195	1	tate & lyle	ORG
ftr-415	196	1	103	CARDINAL
ftr-415	196	2	656	CARDINAL
ftr-415	196	3	1994	DATE
ftr-415	197	1	87	CARDINAL
ftr-415	197	2	99	CARDINAL
ftr-415	197	3	3d	CARDINAL
ftr-415	197	4	1996	DATE
ftr-415	198	1	1.267(a)-3	DATE
ftr-415	198	2	u.s.	GPE
ftr-415	198	3	88	CARDINAL
ftr-415	198	4	florida	GPE
ftr-415	199	1	3	CARDINAL
ftr-415	199	2	chevron u.s.a., inc.	ORG
ftr-415	200	1	council, inc.	ORG
ftr-415	200	2	467	CARDINAL
ftr-415	200	3	837	CARDINAL
ftr-415	200	4	1984	DATE
ftr-415	201	1	& cas. co.	ORG
ftr-415	202	1	united states	GPE
ftr-415	202	2	142	CARDINAL
ftr-415	202	3	973	CARDINAL
ftr-415	202	4	7th	ORDINAL
ftr-415	202	5	1998	DATE
ftr-415	203	1	chevron	ORG
ftr-415	204	1	§§ 881	ORG
ftr-415	204	2	1442	CARDINAL
ftr-415	206	1	tate & lyle	ORG
ftr-415	208	1	tate & lyle	ORG
ftr-415	210	1	chevron	ORG
ftr-415	210	2	brown & williamson	ORG
ftr-415	210	3	tate & lyle	ORG
ftr-415	210	4	section 267(a	LAW
ftr-415	211	1	tate & lyle	ORG
ftr-415	211	2	section 267(a)(3	LAW
ftr-415	211	3	section 267(a)(3	LAW
ftr-415	211	4	section 267(a)(2	LAW
ftr-415	211	5	third	ORDINAL
ftr-415	212	1	section 267(a)(2	LAW
ftr-415	212	2	u.s.	GPE
ftr-415	213	1	congress	ORG
ftr-415	213	2	section 267(a)(3	LAW
ftr-415	213	3	u.s.	GPE
ftr-415	214	1	section 267(a)(3	LAW
ftr-415	214	2	congress	ORG
ftr-415	216	1	section 267(a)(2	LAW
ftr-415	216	2	u.s.	GPE
ftr-415	217	1	h. rept	PERSON
ftr-415	218	1	99-426	CARDINAL
ftr-415	218	2	939	CARDINAL
ftr-415	218	3	1985	DATE
ftr-415	218	4	1986-3	DATE
ftr-415	219	1	2	CARDINAL
ftr-415	219	2	1	CARDINAL
ftr-415	219	3	939	CARDINAL
ftr-415	219	4	s. rept	PERSON
ftr-415	220	1	99-313	CARDINAL
ftr-415	220	2	959	CARDINAL
ftr-415	220	3	1986	DATE
ftr-415	220	4	1986-3	DATE
ftr-415	221	1	3	CARDINAL
ftr-415	221	2	1	CARDINAL
ftr-415	221	3	959	CARDINAL
ftr-415	222	1	congress	ORG
ftr-415	222	2	section 267(a)(2	LAW
ftr-415	222	3	u.s.	GPE
ftr-415	223	1	u.s.	GPE
ftr-415	223	2	u.s.	GPE
ftr-415	224	1	section 267(a)(3	LAW
ftr-415	224	2	chevron u.s.a., inc.	ORG
ftr-415	225	1	council, inc.	ORG
ftr-415	225	2	467	CARDINAL
ftr-415	225	3	837 2003	DATE
ftr-415	225	4	89	CARDINAL
ftr-415	225	5	1984	DATE
ftr-415	227	1	3	CARDINAL
ftr-415	228	1	tampa bay	FAC
ftr-415	229	1	t.c.	PERSON
ftr-415	230	1	2002	CARDINAL
ftr-415	230	2	248	CARDINAL
ftr-415	230	3	9/30/02	CARDINAL
ftr-415	231	1	the tampa bay devil rays	ORG
ftr-415	231	2	the 1998 baseball season	DATE
ftr-415	231	3	first	ORDINAL
ftr-415	231	4	1995	DATE
ftr-415	231	5	1996	DATE
ftr-415	232	1	those years	DATE
ftr-415	233	1	372	CARDINAL
ftr-415	233	2	128	CARDINAL
ftr-415	233	3	1963	DATE
ftr-415	233	4	artnell co.	ORG
ftr-415	234	1	t.c.	PERSON
ftr-415	235	1	1970-85	DATE
ftr-415	235	2	400	CARDINAL
ftr-415	235	3	981	CARDINAL
ftr-415	235	4	7th	ORDINAL
ftr-415	235	5	1968	DATE
ftr-415	235	6	the season	DATE
ftr-415	236	1	4.	CARDINAL
ftr-415	236	2	irs	ORG
ftr-415	238	1	proc	PERSON
ftr-415	239	1	71	CARDINAL
ftr-415	240	1	2002-79	DATE
ftr-415	240	2	2002-50	DATE
ftr-415	240	3	964	CARDINAL
ftr-415	242	1	71-21	DATE
ftr-415	242	2	1971-2	DATE
ftr-415	242	3	549	CARDINAL
ftr-415	244	1	first	ORDINAL
ftr-415	244	2	1	CARDINAL
ftr-415	245	1	1.451-5(b)(1)(ii	CARDINAL
ftr-415	246	1	2	CARDINAL
ftr-415	246	2	3	CARDINAL
ftr-415	246	3	4	CARDINAL
ftr-415	246	4	three	CARDINAL
ftr-415	246	5	5	CARDINAL
ftr-415	246	6	6	CARDINAL
ftr-415	246	7	456	CARDINAL
ftr-415	247	1	second	ORDINAL
ftr-415	247	2	the next succeeding year	DATE
ftr-415	247	3	the next succeeding year	DATE
ftr-415	249	1	the treasury department	ORG
ftr-415	250	1	1.61-8(b	CARDINAL
ftr-415	251	1	5	CARDINAL
ftr-415	252	1	67	CARDINAL
ftr-415	252	2	77450	DATE
ftr-415	252	3	12/18/02	CARDINAL
ftr-415	253	1	the treasury department	ORG
ftr-415	254	1	1.61-8(b	CARDINAL
ftr-415	254	2	467	MONEY
ftr-415	255	1	6	CARDINAL
ftr-415	257	1	2003-3, 2003-2	DATE
ftr-415	258	1	252	CARDINAL
ftr-415	258	2	1/13/03	CARDINAL
ftr-415	259	1	the earlier of the year	DATE
ftr-415	261	1	65	CARDINAL
ftr-415	261	2	1965-2	DATE
ftr-415	261	3	150	CARDINAL
ftr-415	262	1	69	CARDINAL
ftr-415	262	2	1969-2	DATE
ftr-415	262	3	the year	DATE
ftr-415	263	1	irs	ORG
ftr-415	264	1	doyle	GPE
ftr-415	264	2	dane	NORP
ftr-415	264	3	bernbach, inc.	ORG
ftr-415	265	1	79	CARDINAL
ftr-415	266	1	101	CARDINAL
ftr-415	266	2	1982	DATE
ftr-415	266	3	nonacq .	GPE
ftr-415	267	1	1988-2	DATE
ftr-415	267	2	1	CARDINAL
ftr-415	267	3	acq.	GPE
ftr-415	267	4	2003-2	DATE
ftr-415	268	1	251	CARDINAL
ftr-415	270	1	90	CARDINAL
ftr-415	270	2	florida	GPE
ftr-415	271	1	7	CARDINAL
ftr-415	272	1	this year	DATE
ftr-415	272	2	next year	DATE
ftr-415	273	1	irs	ORG
ftr-415	275	1	2003-10, 2003-3	DATE
ftr-415	276	1	288	CARDINAL
ftr-415	276	2	1/21/03	CARDINAL
ftr-415	277	1	451	CARDINAL
ftr-415	277	2	1	CARDINAL
ftr-415	277	3	year	DATE
ftr-415	277	4	the taxable year	DATE
ftr-415	277	5	2	CARDINAL
ftr-415	277	6	the taxable year	DATE
ftr-415	277	7	the taxable year	DATE
ftr-415	277	8	3	CARDINAL
ftr-415	277	9	the taxable year	DATE
ftr-415	277	10	the next year	DATE
ftr-415	278	1	irs	ORG
ftr-415	278	2	451	CARDINAL
ftr-415	278	3	the next taxable year	DATE
ftr-415	278	4	1	CARDINAL
ftr-415	278	5	451	CARDINAL
ftr-415	278	6	the taxable year	DATE
ftr-415	280	1	90 t.c	QUANTITY
ftr-415	280	2	26	CARDINAL
ftr-415	280	3	1988	DATE
ftr-415	280	4	celluloid co.	ORG
ftr-415	280	5	9 b.t.a	QUANTITY
ftr-415	280	6	989	CARDINAL
ftr-415	280	7	1927	DATE
ftr-415	280	8	acq.	GPE
ftr-415	280	9	vii-1 c.b. 6	PERSON
ftr-415	281	1	2	CARDINAL
ftr-415	281	2	the taxable year	DATE
ftr-415	281	3	the next taxable year	DATE
ftr-415	282	1	d.	NORP
ftr-415	282	2	1	CARDINAL
ftr-415	284	1	thom v. united states	PERSON
ftr-415	284	2	283	CARDINAL
ftr-415	284	3	939	CARDINAL
ftr-415	284	4	2002-	DATE
ftr-415	284	5	89	CARDINAL
ftr-415	284	6	2002	DATE
ftr-415	284	7	1384	CARDINAL
ftr-415	285	1	3/19/02	CARDINAL
ftr-415	288	1	2	CARDINAL
ftr-415	288	2	magill	PERSON
ftr-415	288	3	453(l)(2)(a	TIME
ftr-415	291	1	one	CARDINAL
ftr-415	293	1	2002	DATE
ftr-415	294	1	2003	DATE
ftr-415	294	2	91 4	DATE
ftr-415	294	3	503	CARDINAL
ftr-415	294	4	1992	DATE
ftr-415	296	1	j.) 1	PERSON
ftr-415	298	1	reg-125638-01	DATE
ftr-415	298	2	67	CARDINAL
ftr-415	298	3	3461	CARDINAL
ftr-415	298	4	1/24/02	CARDINAL
ftr-415	299	1	irs	ORG
ftr-415	301	1	one-year	DATE
ftr-415	302	1	1	CARDINAL
ftr-415	302	2	2	CARDINAL
ftr-415	302	3	197	CARDINAL
ftr-415	302	4	3	CARDINAL
ftr-415	302	5	12-month	DATE
ftr-415	302	6	4	CARDINAL
ftr-415	302	7	12 months	DATE
ftr-415	302	8	5	CARDINAL
ftr-415	302	9	iso 9000	ORG
ftr-415	302	10	6	CARDINAL
ftr-415	302	11	7	CARDINAL
ftr-415	302	12	9	CARDINAL
ftr-415	302	13	5,000	MONEY
ftr-415	303	1	wells fargo & co.	ORG
ftr-415	303	2	224	CARDINAL
ftr-415	303	3	874	CARDINAL
ftr-415	303	4	8th	ORDINAL
ftr-415	303	5	2000	DATE
ftr-415	303	6	pnc bancorp v. commissioner	ORG
ftr-415	303	7	212	CARDINAL
ftr-415	303	8	822	CARDINAL
ftr-415	303	9	3d	CARDINAL
ftr-415	303	10	2000	DATE
ftr-415	303	11	lychuk	GPE
ftr-415	303	12	116 t.c	QUANTITY
ftr-415	303	13	374	CARDINAL
ftr-415	303	14	2001	DATE
ftr-415	304	1	irs	ORG
ftr-415	304	2	u.s.	GPE
ftr-415	304	3	freightways corp.	ORG
ftr-415	305	1	113 t.c	QUANTITY
ftr-415	305	2	329	CARDINAL
ftr-415	305	3	1999	DATE
ftr-415	305	4	270	CARDINAL
ftr-415	305	5	1137	CARDINAL
ftr-415	305	6	7th	ORDINAL
ftr-415	305	7	2001	DATE
ftr-415	306	1	a. meanwhile	PERSON
ftr-415	306	2	12-month	DATE
ftr-415	307	1	larry r. langdon	PERSON
ftr-415	307	2	joseph g. kehoe	PERSON
ftr-415	307	3	irs	ORG
ftr-415	307	4	lmsb	ORG
ftr-415	307	5	2/26/02	CARDINAL
ftr-415	307	6	treasury	ORG
ftr-415	307	7	12-month	DATE
ftr-415	308	1	2002	DATE
ftr-415	308	2	40-1	CARDINAL
ftr-415	311	1	cc2002-021 (3/15/02	ORG
ftr-415	312	1	92	CARDINAL
ftr-415	312	2	florida	GPE
ftr-415	313	1	c. lmsb	PERSON
ftr-415	314	1	langdon & kehoe	ORG
ftr-415	314	2	2/26/02	CARDINAL
ftr-415	314	3	lmsb	ORG
ftr-415	314	4	4/26/02	CARDINAL
ftr-415	314	5	cc-2002-021	ORG
ftr-415	314	6	2002	DATE
ftr-415	315	1	tnt	ORG
ftr-415	315	2	90-8	CARDINAL
ftr-415	316	1	first	ORDINAL
ftr-415	317	1	2	CARDINAL
ftr-415	317	2	treasury	ORG
ftr-415	319	1	reg-125638-01	DATE
ftr-415	319	2	67	CARDINAL
ftr-415	319	3	77701	DATE
ftr-415	320	1	the treasury department	ORG
ftr-415	323	1	the supreme court	ORG
ftr-415	324	1	a. capitalization	PERSON
ftr-415	325	1	1	CARDINAL
ftr-415	325	2	2	CARDINAL
ftr-415	325	3	3	CARDINAL
ftr-415	326	1	4	CARDINAL
ftr-415	326	2	irs	ORG
ftr-415	333	1	two	CARDINAL
ftr-415	334	1	first	ORDINAL
ftr-415	335	1	two	CARDINAL
ftr-415	335	2	norwest corp.	ORG
ftr-415	336	1	112 t.c	QUANTITY
ftr-415	336	2	1999	DATE
ftr-415	336	3	nom.	GPE
ftr-415	336	4	wells fargo & co.	ORG
ftr-415	337	1	224	CARDINAL
ftr-415	337	2	874	CARDINAL
ftr-415	337	3	8th	ORDINAL
ftr-415	337	4	2000	DATE
ftr-415	337	5	pnc bancorp	ORG
ftr-415	337	6	2003	DATE
ftr-415	337	7	93 inc	DATE
ftr-415	338	1	110 t.c	QUANTITY
ftr-415	338	2	349	CARDINAL
ftr-415	338	3	1998	DATE
ftr-415	338	4	212	CARDINAL
ftr-415	338	5	822	CARDINAL
ftr-415	338	6	3d	CARDINAL
ftr-415	338	7	2000	DATE
ftr-415	338	8	lychuk v. commissioner	PERSON
ftr-415	338	9	116 t.c	QUANTITY
ftr-415	338	10	374	CARDINAL
ftr-415	338	11	2001	DATE
ftr-415	338	12	263a	CARDINAL
ftr-415	339	1	second	ORDINAL
ftr-415	339	2	5,000	MONEY
ftr-415	341	1	irs	ORG
ftr-415	348	1	99-23	CARDINAL
ftr-415	348	2	998	CARDINAL
ftr-415	349	1	the earlier of the date	DATE
ftr-415	351	1	195	CARDINAL
ftr-415	357	1	irs	ORG
ftr-415	357	2	15 years	DATE
ftr-415	358	1	15 years	DATE
ftr-415	359	1	197	CARDINAL
ftr-415	362	1	94	CARDINAL
ftr-415	362	2	florida	GPE
ftr-415	363	1	vol.6	NORP
ftr-415	363	2	12-month	DATE
ftr-415	364	1	more than 12 months	DATE
ftr-415	365	1	more than 12 months	DATE
ftr-415	367	1	12-month	DATE
ftr-415	367	2	§ 461(h	ORG
ftr-415	367	3	12-month	DATE
ftr-415	368	1	3	CARDINAL
ftr-415	370	1	2002-9, 2002-10	DATE
ftr-415	371	1	614	CARDINAL
ftr-415	371	2	3/11/02	CARDINAL
ftr-415	372	1	one	CARDINAL
ftr-415	374	1	263a	CARDINAL
ftr-415	376	1	4.	CARDINAL
ftr-415	377	1	less than one year	DATE
ftr-415	378	1	prudential	ORG
ftr-415	378	2	t.c.	PERSON
ftr-415	379	1	2002	CARDINAL
ftr-415	379	2	103	CARDINAL
ftr-415	379	3	4/23/02	CARDINAL
ftr-415	383	1	cohen	PERSON
ftr-415	383	2	less than one year	DATE
ftr-415	383	3	one year	DATE
ftr-415	384	1	5	CARDINAL
ftr-415	386	1	winter	DATE
ftr-415	386	2	t.c.	PERSON
ftr-415	387	1	2002	CARDINAL
ftr-415	387	2	173	CARDINAL
ftr-415	388	1	ruwe	PERSON
ftr-415	390	1	2002	DATE
ftr-415	391	1	d.	NORP
ftr-415	391	2	1	CARDINAL
ftr-415	394	1	114	CARDINAL
ftr-415	394	2	197	CARDINAL
ftr-415	394	3	3/28/00	CARDINAL
ftr-415	394	4	aff’d per curiam	ORG
ftr-415	394	5	255	CARDINAL
ftr-415	394	6	495	CARDINAL
ftr-415	394	7	2001-	DATE
ftr-415	395	1	88	CARDINAL
ftr-415	395	2	2001-5026	DATE
ftr-415	396	1	7/3/01	DATE
ftr-415	399	1	1.162-25	CARDINAL
ftr-415	399	2	2003	DATE
ftr-415	399	3	95	CARDINAL
ftr-415	400	1	1.61-21(b	CARDINAL
ftr-415	401	1	274(e)(2	MONEY
ftr-415	401	2	274	CARDINAL
ftr-415	403	1	1.61-21(g	CARDINAL
ftr-415	404	1	a. a.o.d.	PERSON
ftr-415	404	2	2002-02	DATE
ftr-415	404	3	6	CARDINAL
ftr-415	405	1	459	CARDINAL
ftr-415	405	2	2/11/02	CARDINAL
ftr-415	407	1	2	CARDINAL
ftr-415	407	2	irs	ORG
ftr-415	407	3	2003	DATE
ftr-415	408	1	proc	PERSON
ftr-415	409	1	2002-61, 2002-39	DATE
ftr-415	410	1	616	CARDINAL
ftr-415	410	2	9/30/02	CARDINAL
ftr-415	410	3	superseding rev	PERSON
ftr-415	410	4	proc	PERSON
ftr-415	411	1	2001-54	DATE
ftr-415	411	2	20012	DATE
ftr-415	411	3	530	CARDINAL
ftr-415	412	1	1/1/03	CARDINAL
ftr-415	412	2	36.5 cents	MONEY
ftr-415	412	3	36 cents	MONEY
ftr-415	412	4	13 cents	MONEY
ftr-415	412	5	12 cents	MONEY
ftr-415	412	6	14 cents	MONEY
ftr-415	413	1	3	CARDINAL
ftr-415	413	2	anchorage	GPE
ftr-415	413	3	beech trucking co., inc.	ORG
ftr-415	414	1	118 t.c	QUANTITY
ftr-415	415	1	428	CARDINAL
ftr-415	415	2	5/23/02	CARDINAL
ftr-415	417	1	a cents	MONEY
ftr-415	417	2	6.5 cents	MONEY
ftr-415	418	1	50 percent	PERCENT
ftr-415	419	1	6.05	CARDINAL
ftr-415	420	1	96-28	CARDINAL
ftr-415	420	2	686	CARDINAL
ftr-415	421	1	proc	PERSON
ftr-415	422	1	96-28	CARDINAL
ftr-415	423	1	thorton	PERSON
ftr-415	425	1	proc	PERSON
ftr-415	426	1	96-28	CARDINAL
ftr-415	426	2	only 50 percent	PERCENT
ftr-415	427	1	proc	PERSON
ftr-415	428	1	96-28	CARDINAL
ftr-415	429	1	1.62-2(d)(3)(ii	CARDINAL
ftr-415	430	1	proc	PERSON
ftr-415	431	1	96-28	CARDINAL
ftr-415	432	1	4.	CARDINAL
ftr-415	433	1	robinson v. commissioner	PERSON
ftr-415	433	2	119	CARDINAL
ftr-415	433	3	44	DATE
ftr-415	433	4	9/5/02	CARDINAL
ftr-415	433	5	fifth	ORDINAL
ftr-415	436	1	106	CARDINAL
ftr-415	436	2	31 (1996	DATE
ftr-415	436	3	141	CARDINAL
ftr-415	436	4	936	CARDINAL
ftr-415	436	5	9th	ORDINAL
ftr-415	436	6	1998	DATE
ftr-415	436	7	96	CARDINAL
ftr-415	436	8	florida	GPE
ftr-415	437	1	6	CARDINAL
ftr-415	437	2	chabot	PERSON
ftr-415	438	1	pre-1986	DATE
ftr-415	439	1	1986	DATE
ftr-415	439	2	1988	DATE
ftr-415	439	3	the pre-tra 1986	DATE
ftr-415	441	1	five	CARDINAL
ftr-415	442	1	allen v. united states	PERSON
ftr-415	442	2	173	CARDINAL
ftr-415	442	3	533	CARDINAL
ftr-415	442	4	4th	ORDINAL
ftr-415	442	5	1999	DATE
ftr-415	444	1	mcdonnell v. united states	ORG
ftr-415	444	2	180	CARDINAL
ftr-415	444	3	721	CARDINAL
ftr-415	444	4	6th	ORDINAL
ftr-415	444	5	1999	DATE
ftr-415	444	6	kikalos v. commissioner	PERSON
ftr-415	444	7	190	CARDINAL
ftr-415	444	8	791	CARDINAL
ftr-415	444	9	7th	ORDINAL
ftr-415	444	10	1999	DATE
ftr-415	444	11	miller	ORG
ftr-415	444	12	v. united states	PERSON
ftr-415	444	13	65	CARDINAL
ftr-415	444	14	687	CARDINAL
ftr-415	444	15	1995	DATE
ftr-415	445	1	1986	DATE
ftr-415	446	1	thornton	PERSON
ftr-415	453	1	wells (	ORG
ftr-415	453	2	colvin	ORG
ftr-415	453	3	laro	ORG
ftr-415	453	4	vasquez	ORG
ftr-415	454	1	congress	ORG
ftr-415	455	1	1.163-9t(b)(2)(i)(a	DATE
ftr-415	456	1	52	CARDINAL
ftr-415	457	1	48407	DATE
ftr-415	457	2	dec. 22, 1987	DATE
ftr-415	459	1	vasquez	PERSON
ftr-415	459	2	colvin	PERSON
ftr-415	459	3	under united states	GPE
ftr-415	459	4	corp .	ORG
ftr-415	459	5	533	CARDINAL
ftr-415	459	6	218	CARDINAL
ftr-415	459	7	2001	DATE
ftr-415	459	8	chevron u.s.a. inc.	ORG
ftr-415	461	1	council, inc.	ORG
ftr-415	461	2	467	CARDINAL
ftr-415	461	3	2003	DATE
ftr-415	461	4	97 837	CARDINAL
ftr-415	461	5	1984	DATE
ftr-415	463	1	skidmore v. swift & co.	ORG
ftr-415	463	2	323	CARDINAL
ftr-415	463	3	134	CARDINAL
ftr-415	465	1	5	CARDINAL
ftr-415	465	2	only half	CARDINAL
ftr-415	465	3	mint juleps &	ORG
ftr-415	466	1	church ill	ORG
ftr-415	466	2	307	CARDINAL
ftr-415	466	3	423	CARDINAL
ftr-415	466	4	2002-2	DATE
ftr-415	467	1	90	CARDINAL
ftr-415	467	2	6th	ORDINAL
ftr-415	469	1	aff’g	CARDINAL
ftr-415	469	2	115 t.c	QUANTITY
ftr-415	469	3	279	CARDINAL
ftr-415	469	4	9/26/00	CARDINAL
ftr-415	470	1	sixth	ORDINAL
ftr-415	470	2	siler	PERSON
ftr-415	470	3	50 percent	PERCENT
ftr-415	470	4	kentucky	GPE
ftr-415	471	1	kentucky	GPE
ftr-415	472	1	churchill	ORG
ftr-415	473	1	274(n)(2	CARDINAL
ftr-415	473	2	274(n)(2	CARDINAL
ftr-415	475	1	1.274-2(b)(1)(ii	CARDINAL
ftr-415	478	1	1.274-2(b)(2)(ii	CARDINAL
ftr-415	479	1	churchill	ORG
ftr-415	482	1	6	CARDINAL
ftr-415	485	1	2002-89	DATE
ftr-415	485	2	52	CARDINAL
ftr-415	486	1	984	CARDINAL
ftr-415	486	2	12/30/02	CARDINAL
ftr-415	488	1	90 percent	PERCENT
ftr-415	488	2	irs	ORG
ftr-415	489	1	98	CARDINAL
ftr-415	489	2	florida	GPE
ftr-415	489	3	less that 50 percent	PERCENT
ftr-415	489	4	irs	ORG
ftr-415	492	1	2002-90	DATE
ftr-415	492	2	200252	CARDINAL
ftr-415	493	1	985	CARDINAL
ftr-415	493	2	12/30/02	CARDINAL
ftr-415	495	1	12	CARDINAL
ftr-415	495	2	between 5 and 15 percent	CARDINAL
ftr-415	496	1	humana inc.	ORG
ftr-415	497	1	881	CARDINAL
ftr-415	497	2	247	CARDINAL
ftr-415	497	3	6th	ORDINAL
ftr-415	497	4	1989	DATE
ftr-415	497	5	kiddie industries, inc.	ORG
ftr-415	498	1	v. united states	GPE
ftr-415	498	2	40	CARDINAL
ftr-415	500	1	1997	DATE
ftr-415	501	1	malone & hyde, inc.	ORG
ftr-415	502	1	62	CARDINAL
ftr-415	502	2	835	CARDINAL
ftr-415	502	3	6th	ORDINAL
ftr-415	502	4	1995	DATE
ftr-415	505	1	2002-91, 2002-52	DATE
ftr-415	506	1	991	CARDINAL
ftr-415	506	2	12/30/02	CARDINAL
ftr-415	508	1	more than 15 percent	PERCENT
ftr-415	508	2	more than 15 percent	PERCENT
ftr-415	509	1	15 percent	PERCENT
ftr-415	512	1	irs	ORG
ftr-415	512	2	162	CARDINAL
ftr-415	514	1	e. depreciation &	ORG
ftr-415	514	2	1	CARDINAL
ftr-415	515	1	w orker	ORG
ftr-415	515	2	2002	DATE
ftr-415	517	1	107-147	CARDINAL
ftr-415	517	2	116	CARDINAL
ftr-415	518	1	21	CARDINAL
ftr-415	518	2	first-year	DATE
ftr-415	518	3	30 percent	PERCENT
ftr-415	518	4	9/10/01	CARDINAL
ftr-415	518	5	1/1/06	DATE
ftr-415	519	1	1	CARDINAL
ftr-415	519	2	168	CARDINAL
ftr-415	519	3	20 years	DATE
ftr-415	519	4	2	CARDINAL
ftr-415	519	5	197	CARDINAL
ftr-415	519	6	3	CARDINAL
ftr-415	519	7	4	CARDINAL
ftr-415	520	1	4,600	MONEY
ftr-415	522	1	200 percent	PERCENT
ftr-415	522	2	first-year	DATE
ftr-415	523	1	a. rev	PERSON
ftr-415	523	2	proc	PERSON
ftr-415	524	1	2002-33, 2002-20	DATE
ftr-415	525	1	963	CARDINAL
ftr-415	525	2	5/20/02	CARDINAL
ftr-415	526	1	the additional 30 percent	PERCENT
ftr-415	526	2	first-year	DATE
ftr-415	528	1	first-year	DATE
ftr-415	529	1	2003	DATE
ftr-415	529	2	99 2	CARDINAL
ftr-415	530	1	reg-103823-99	DATE
ftr-415	530	2	67	CARDINAL
ftr-415	530	3	38025	CARDINAL
ftr-415	530	4	5/31/02	CARDINAL
ftr-415	532	1	1996	DATE
ftr-415	534	1	a year	DATE
ftr-415	535	1	167	CARDINAL
ftr-415	535	2	macrs	ORG
ftr-415	536	1	annually	DATE
ftr-415	538	1	100,000	MONEY
ftr-415	538	2	the year	DATE
ftr-415	539	1	each prior year	DATE
ftr-415	539	2	more than 90 percent	PERCENT
ftr-415	539	3	less than 110 percent	PERCENT
ftr-415	539	4	the recomputation year	DATE
ftr-415	541	1	3	CARDINAL
ftr-415	542	1	smith v. commissioner	ORG
ftr-415	542	2	300	CARDINAL
ftr-415	542	3	1023	CARDINAL
ftr-415	543	1	90	CARDINAL
ftr-415	543	2	2002-5747	DATE
ftr-415	543	3	9th	ORDINAL
ftr-415	544	1	8/12/02	CARDINAL
ftr-415	544	2	aff’g vanalco, inc.	PERSON
ftr-415	545	1	t.c.	PERSON
ftr-415	545	2	1999-265	DATE
ftr-415	545	3	8/6/99	CARDINAL
ftr-415	546	1	640	CARDINAL
ftr-415	546	2	22 feet	QUANTITY
ftr-415	546	3	76 inches	QUANTITY
ftr-415	546	4	36 inches	QUANTITY
ftr-415	547	1	50 years	DATE
ftr-415	547	2	approximately three years	DATE
ftr-415	548	1	22.21 percent	PERCENT
ftr-415	549	1	the 2 years	DATE
ftr-415	549	2	lin	PERSON
ftr-415	549	3	approximately 200	CARDINAL
ftr-415	549	4	over $4 million	MONEY
ftr-415	549	5	each year	DATE
ftr-415	550	1	the tax court’s	ORG
ftr-415	551	1	first	ORDINAL
ftr-415	551	2	plainfield-union water co.	ORG
ftr-415	551	3	39	CARDINAL
ftr-415	551	4	333	CARDINAL
ftr-415	551	5	1962	DATE
ftr-415	551	6	nonacq .	GPE
ftr-415	552	1	1964-2	DATE
ftr-415	558	1	4	CARDINAL
ftr-415	560	1	campbell v. commissioner	PERSON
ftr-415	560	2	t.c.	PERSON
ftr-415	560	3	2002-117	DATE
ftr-415	560	4	9/6/02	CARDINAL
ftr-415	561	1	8,000	MONEY
ftr-415	565	1	100	CARDINAL
ftr-415	565	2	florida	GPE
ftr-415	565	3	5	CARDINAL
ftr-415	565	4	section 41(d)(1	LAW
ftr-415	568	1	f. credits 1	PERSON
ftr-415	570	1	allen v. commissioner	PERSON
ftr-415	570	2	118 t.c	QUANTITY
ftr-415	570	3	1 (1/04/02	CARDINAL
ftr-415	571	1	section 38(c)(1	LAW
ftr-415	571	2	1	CARDINAL
ftr-415	571	3	2) 25 percent	PERCENT
ftr-415	571	4	25,000	MONEY
ftr-415	573	1	the year	DATE
ftr-415	573	2	280c	PRODUCT
ftr-415	574	1	280c	PRODUCT
ftr-415	574	2	that year	DATE
ftr-415	575	1	laro	PERSON
ftr-415	578	1	55(b)(2	DATE
ftr-415	578	2	1986	DATE
ftr-415	579	1	1986	DATE
ftr-415	579	2	congress	ORG
ftr-415	580	1	laro	PERSON
ftr-415	582	1	2	CARDINAL
ftr-415	583	1	v. united states	GPE
ftr-415	583	2	301	CARDINAL
ftr-415	583	3	1254	CARDINAL
ftr-415	583	4	2002	DATE
ftr-415	584	1	90	CARDINAL
ftr-415	584	2	10th	ORDINAL
ftr-415	586	1	tenth	ORDINAL
ftr-415	586	2	lucero	PERSON
ftr-415	586	3	41	CARDINAL
ftr-415	589	1	2003	DATE
ftr-415	589	2	101	CARDINAL
ftr-415	591	1	reg-112991-01	DATE
ftr-415	591	2	66	CARDINAL
ftr-415	591	3	66362	DATE
ftr-415	591	4	12/26/01	DATE
ftr-415	592	1	1	CARDINAL
ftr-415	594	1	saginaw bay pipeline co.	FAC
ftr-415	594	2	united states	GPE
ftr-415	594	3	124	CARDINAL
ftr-415	594	4	f. supp	PERSON
ftr-415	595	1	2d 465, 2001-	DATE
ftr-415	596	1	88	CARDINAL
ftr-415	596	2	2001-6019	DATE
ftr-415	596	3	mich	GPE
ftr-415	596	4	8/23/01	CARDINAL
ftr-415	597	1	13.2]—and	CARDINAL
ftr-415	597	2	15 years	DATE
ftr-415	597	3	7 years	DATE
ftr-415	598	1	the district court described	ORG
ftr-415	599	1	172	CARDINAL
ftr-415	599	2	1255	CARDINAL
ftr-415	599	3	10th	ORDINAL
ftr-415	599	4	1999	DATE
ftr-415	601	1	a. non-producer	PERSON
ftr-415	601	2	15-year	DATE
ftr-415	602	1	clajon gas co.	ORG
ftr-415	602	2	l.p.	GPE
ftr-415	603	1	119	CARDINAL
ftr-415	603	2	197	CARDINAL
ftr-415	603	3	105	CARDINAL
ftr-415	604	1	halpern	PERSON
ftr-415	604	2	15-year	DATE
ftr-415	604	3	7-year	DATE
ftr-415	606	1	109	CARDINAL
ftr-415	607	1	416	CARDINAL
ftr-415	607	2	1997	DATE
ftr-415	607	3	172	CARDINAL
ftr-415	607	4	1255	CARDINAL
ftr-415	607	5	10th	ORDINAL
ftr-415	607	6	1999	DATE
ftr-415	607	7	tenth	ORDINAL
ftr-415	609	1	tenth	ORDINAL
ftr-415	610	1	87-56	CARDINAL
ftr-415	610	2	1987	DATE
ftr-415	610	3	2	CARDINAL
ftr-415	610	4	674	CARDINAL
ftr-415	610	5	7-year	DATE
ftr-415	612	1	wells	PERSON
ftr-415	612	2	119	CARDINAL
ftr-415	612	3	157	CARDINAL
ftr-415	612	4	10/7/02	CARDINAL
ftr-415	612	5	first	ORDINAL
ftr-415	613	1	foley	PERSON
ftr-415	614	1	2	CARDINAL
ftr-415	615	1	goodfellow v. commissioner	PERSON
ftr-415	615	2	t.c.	PERSON
ftr-415	616	1	2002	CARDINAL
ftr-415	616	2	128	CARDINAL
ftr-415	616	3	5/28/02	CARDINAL
ftr-415	621	1	102	CARDINAL
ftr-415	621	2	florida	GPE
ftr-415	622	1	3	CARDINAL
ftr-415	622	2	2002	DATE
ftr-415	623	1	2002-53, 2002-30	DATE
ftr-415	624	1	187	CARDINAL
ftr-415	624	2	7/29/02	CARDINAL
ftr-415	625	1	43	CARDINAL
ftr-415	625	2	15 percent	PERCENT
ftr-415	625	3	the taxable year	DATE
ftr-415	626	1	the prior year	DATE
ftr-415	626	2	28	MONEY
ftr-415	627	1	34	MONEY
ftr-415	628	1	years	DATE
ftr-415	628	2	2002	DATE
ftr-415	629	1	4	CARDINAL
ftr-415	629	2	2002	DATE
ftr-415	630	1	2002-54	DATE
ftr-415	630	2	2002-30	DATE
ftr-415	631	1	189	CARDINAL
ftr-415	631	2	7/29/02	CARDINAL
ftr-415	632	1	15%	PERCENT
ftr-415	633	1	section 613a(c)(6	LAW
ftr-415	633	2	one	CARDINAL
ftr-415	633	3	25 percent	PERCENT
ftr-415	633	4	20	MONEY
ftr-415	634	1	2002	DATE
ftr-415	634	2	15 percent	PERCENT
ftr-415	635	1	nols 1	ORG
ftr-415	637	1	rogers v. united states	PERSON
ftr-415	637	2	281	CARDINAL
ftr-415	637	3	1108	CARDINAL
ftr-415	637	4	2002-	DATE
ftr-415	638	1	89	CARDINAL
ftr-415	638	2	20021115	DATE
ftr-415	638	3	10th	ORDINAL
ftr-415	639	1	2/22/02	CARDINAL
ftr-415	639	2	aff’g	CARDINAL
ftr-415	639	3	f. supp	PERSON
ftr-415	640	1	2d 1235	CARDINAL
ftr-415	640	2	d. kan	PERSON
ftr-415	641	1	6/10/99	CARDINAL
ftr-415	642	1	henry	PERSON
ftr-415	643	1	kaufman	PERSON
ftr-415	643	2	50 percent	PERCENT
ftr-415	643	3	kansas	GPE
ftr-415	644	1	july 31, 1990	DATE
ftr-415	644	2	kaufman	PERSON
ftr-415	644	3	$34 million	MONEY
ftr-415	644	4	january 3, 1991	DATE
ftr-415	645	1	kaufman	ORG
ftr-415	647	1	january 4, 1991	DATE
ftr-415	648	1	the fall of 1990	DATE
ftr-415	648	2	j.p. morgan & co.	ORG
ftr-415	648	3	$80 million	MONEY
ftr-415	649	1	50 percent	PERCENT
ftr-415	650	1	january 3, 1991	DATE
ftr-415	651	1	kaufman	PERSON
ftr-415	652	1	henry	PERSON
ftr-415	653	1	two	CARDINAL
ftr-415	654	1	2.	CARDINAL
ftr-415	654	2	nols	ORG
ftr-415	655	1	lassiter v. commissioner	PERSON
ftr-415	655	2	t.c.	PERSON
ftr-415	656	1	2002-25	DATE
ftr-415	656	2	1/25/02	CARDINAL
ftr-415	657	1	chapter 11	LAW
ftr-415	657	2	1994	DATE
ftr-415	657	3	1398(i	CARDINAL
ftr-415	658	1	fed	ORG
ftr-415	659	1	r. bankr	PERSON
ftr-415	660	1	2003	DATE
ftr-415	660	2	103 1016	CARDINAL
ftr-415	660	3	1994	DATE
ftr-415	661	1	1994	DATE
ftr-415	662	1	laro	PERSON
ftr-415	662	2	1398(i	CARDINAL
ftr-415	663	1	section 1398(i	LAW
ftr-415	664	1	3	CARDINAL
ftr-415	665	1	kappus v. commissioner	PERSON
ftr-415	665	2	t.c.	PERSON
ftr-415	666	1	2002-36	DATE
ftr-415	667	1	59(a)(2	DATE
ftr-415	667	2	90 percent	PERCENT
ftr-415	667	3	canadian	NORP
ftr-415	667	4	u.s.	GPE
ftr-415	667	5	us	GPE
ftr-415	668	1	section 59(a)(2	LAW
ftr-415	669	1	4	CARDINAL
ftr-415	669	2	2002	DATE
ftr-415	671	1	107-147	CARDINAL
ftr-415	671	2	116	CARDINAL
ftr-415	672	1	21	CARDINAL
ftr-415	672	2	2 years to 5 years	DATE
ftr-415	672	3	years ending in 2001 and	DATE
ftr-415	672	4	2002	DATE
ftr-415	673	1	90 percent	PERCENT
ftr-415	673	2	nol	ORG
ftr-415	673	3	these years	DATE
ftr-415	674	1	a. am	PERSON
ftr-415	674	2	10/31/02	CARDINAL
ftr-415	674	3	proc	PERSON
ftr-415	675	1	2002-40, 2002-23	DATE
ftr-415	675	2	1096	CARDINAL
ftr-415	675	3	6/10/02	CARDINAL
ftr-415	676	1	nols	ORG
ftr-415	676	2	2001	DATE
ftr-415	676	3	2002	DATE
ftr-415	676	4	5-year	DATE
ftr-415	676	5	2002	DATE
ftr-415	677	1	2001	DATE
ftr-415	677	2	2002 tax years	DATE
ftr-415	677	3	5-year	DATE
ftr-415	677	4	nol carryback	PERSON
ftr-415	677	5	2-year	DATE
ftr-415	677	6	10/31/02	CARDINAL
ftr-415	677	7	5-year	DATE
ftr-415	678	1	reg-122564-02	DATE
ftr-415	678	2	years	DATE
ftr-415	678	3	67	CARDINAL
ftr-415	678	4	5/31/02	CARDINAL
ftr-415	678	5	8997	DATE
ftr-415	678	6	years	DATE
ftr-415	678	7	67	CARDINAL
ftr-415	678	8	38000	CARDINAL
ftr-415	678	9	5/31/02	CARDINAL
ftr-415	678	10	67	CARDINAL
ftr-415	679	1	45310	DATE
ftr-415	679	2	5-year	DATE
ftr-415	679	3	nol carryback	PERSON
ftr-415	680	1	5	CARDINAL
ftr-415	680	2	w	ORG
ftr-415	681	1	pepsiamericas, inc.	ORG
ftr-415	682	1	v. united states	GPE
ftr-415	682	2	52	CARDINAL
ftr-415	684	1	41, 2002	DATE
ftr-415	685	1	89	CARDINAL
ftr-415	685	2	2002-1524	DATE
ftr-415	685	3	3/20/02	CARDINAL
ftr-415	690	1	futey	PERSON
ftr-415	690	2	irs	ORG
ftr-415	691	1	first	ORDINAL
ftr-415	692	1	second	ORDINAL
ftr-415	692	2	104	CARDINAL
ftr-415	692	3	florida	GPE
ftr-415	694	1	american felt co.	ORG
ftr-415	694	2	58	CARDINAL
ftr-415	694	3	530	CARDINAL
ftr-415	694	4	1932	DATE
ftr-415	695	1	i. at-risk	PERSON
ftr-415	695	2	1	CARDINAL
ftr-415	697	1	hillman v. commissioner	ORG
ftr-415	697	2	114	CARDINAL
ftr-415	697	3	103	CARDINAL
ftr-415	697	4	2/29/00	CARDINAL
ftr-415	699	1	the s corporation	ORG
ftr-415	702	1	1.469-7	DATE
ftr-415	703	1	irs	ORG
ftr-415	706	1	1.469-7	CARDINAL
ftr-415	706	2	irs	ORG
ftr-415	708	1	irs	ORG
ftr-415	711	1	years	DATE
ftr-415	711	2	1993	DATE
ftr-415	711	3	1994	DATE
ftr-415	712	1	a.	PERSON
ftr-415	712	2	fourth	ORDINAL
ftr-415	713	1	hillman	GPE
ftr-415	714	1	hillman v. i.r.s.	PERSON
ftr-415	714	2	250	CARDINAL
ftr-415	714	3	228	CARDINAL
ftr-415	714	4	2001-	DATE
ftr-415	714	5	¶50,354	ORG
ftr-415	714	6	87	CARDINAL
ftr-415	714	7	2001	DATE
ftr-415	714	8	4th	ORDINAL
ftr-415	715	1	4/17/01	CARDINAL
ftr-415	715	2	en banc	ORG
ftr-415	715	3	263	CARDINAL
ftr-415	715	4	338	CARDINAL
ftr-415	715	5	88	CARDINAL
ftr-415	715	6	2001-5292	DATE
ftr-415	715	7	7/30/01	CARDINAL
ftr-415	716	1	hamilton	PERSON
ftr-415	716	2	469	CARDINAL
ftr-415	717	1	hillman	ORG
ftr-415	717	2	one	CARDINAL
ftr-415	717	3	two	CARDINAL
ftr-415	717	4	1	CARDINAL
ftr-415	717	5	2	CARDINAL
ftr-415	717	6	sigmon coal co.	ORG
ftr-415	717	7	apfel	ORG
ftr-415	717	8	226	CARDINAL
ftr-415	717	9	291	CARDINAL
ftr-415	717	10	304	CARDINAL
ftr-415	717	11	4th	ORDINAL
ftr-415	717	12	2000	DATE
ftr-415	719	1	2003	DATE
ftr-415	719	2	105	CARDINAL
ftr-415	719	3	hillman v. commissioner	ORG
ftr-415	719	4	118 t.c	QUANTITY
ftr-415	719	5	323	CARDINAL
ftr-415	719	6	4/9/02	CARDINAL
ftr-415	720	1	469	CARDINAL
ftr-415	720	2	fourth	ORDINAL
ftr-415	720	3	section 469	LAW
ftr-415	721	1	section 469	LAW
ftr-415	722	1	section 469	LAW
ftr-415	722	2	congress	ORG
ftr-415	723	1	section 469	LAW
ftr-415	725	1	1991	DATE
ftr-415	726	1	more than 15 years	DATE
ftr-415	726	2	section 469 and	LAW
ftr-415	726	3	10 years	DATE
ftr-415	727	1	fourth	ORDINAL
ftr-415	729	1	r. hillman	PERSON
ftr-415	730	1	t.d.	PERSON
ftr-415	730	2	9013	DATE
ftr-415	731	1	67	CARDINAL
ftr-415	731	2	54087	CARDINAL
ftr-415	731	3	8/21/02	CARDINAL
ftr-415	732	1	469	CARDINAL
ftr-415	732	2	congress	ORG
ftr-415	732	3	1993	DATE
ftr-415	733	1	section 469(c)(7	LAW
ftr-415	733	2	12/31/93	DATE
ftr-415	734	1	congress	ORG
ftr-415	735	1	congress	ORG
ftr-415	735	2	section 469	LAW
ftr-415	735	3	section 469(c)(7	LAW
ftr-415	735	4	years	DATE
ftr-415	735	5	1993	DATE
ftr-415	736	1	section 469(c)(7	LAW
ftr-415	736	2	congress	ORG
ftr-415	737	1	section 469(c)(7	LAW
ftr-415	737	2	106	CARDINAL
ftr-415	737	3	florida	GPE
ftr-415	737	4	6	CARDINAL
ftr-415	737	5	v. united states	GPE
ftr-415	737	6	191	CARDINAL
ftr-415	737	7	599	CARDINAL
ftr-415	737	8	5	CARDINAL
ftr-415	737	9	1999	DATE
ftr-415	737	10	sidell v. commissioner	PERSON
ftr-415	737	11	225	CARDINAL
ftr-415	737	12	103	CARDINAL
ftr-415	737	13	1st	ORDINAL
ftr-415	737	14	2000	DATE
ftr-415	737	15	schwalbach v. commissioner	ORG
ftr-415	737	16	111	CARDINAL
ftr-415	737	17	215	CARDINAL
ftr-415	737	18	1998	DATE
ftr-415	740	1	2	CARDINAL
ftr-415	740	2	irs	ORG
ftr-415	742	1	279	CARDINAL
ftr-415	742	2	547	CARDINAL
ftr-415	742	3	2002-1	DATE
ftr-415	742	4	89	CARDINAL
ftr-415	742	5	7th	ORDINAL
ftr-415	743	1	2/5/02	DATE
ftr-415	743	2	aff’g 114 t.c	QUANTITY
ftr-415	743	3	366	CARDINAL
ftr-415	743	4	5/22/00	CARDINAL
ftr-415	744	1	krukowski	PERSON
ftr-415	744	2	krukowski & costello	ORG
ftr-415	744	3	krukowski	PERSON
ftr-415	747	1	1.4692(f)(6	CARDINAL
ftr-415	748	1	seventh	ORDINAL
ftr-415	748	2	the tax court’s	ORG
ftr-415	748	3	reg	CARDINAL
ftr-415	749	1	1.469-2(f)(6	DATE
ftr-415	751	1	1.469-5t(f)(3	CARDINAL
ftr-415	751	2	one	CARDINAL
ftr-415	751	3	the taxable year	DATE
ftr-415	752	1	3	CARDINAL
ftr-415	755	1	2002-29, 2002-17	DATE
ftr-415	756	1	797	CARDINAL
ftr-415	756	2	4/29/02	CARDINAL
ftr-415	757	1	469	CARDINAL
ftr-415	757	2	january 1, 2001	DATE
ftr-415	757	3	1997	DATE
ftr-415	759	1	105	CARDINAL
ftr-415	759	2	111	CARDINAL
ftr-415	760	1	788	CARDINAL
ftr-415	760	2	tra 97	DATE
ftr-415	762	1	2002	DATE
ftr-415	764	1	107-147	CARDINAL
ftr-415	764	2	116	CARDINAL
ftr-415	765	1	21	CARDINAL
ftr-415	766	1	469	CARDINAL
ftr-415	767	1	a. capital gain	ORG
ftr-415	767	2	1	CARDINAL
ftr-415	768	1	18%	PERCENT
ftr-415	771	1	2001-57, 2001-2	DATE
ftr-415	771	2	488	CARDINAL
ftr-415	772	1	1997	DATE
ftr-415	774	1	105	CARDINAL
ftr-415	774	2	111	CARDINAL
ftr-415	775	1	788	CARDINAL
ftr-415	775	2	fmv	ORG
ftr-415	775	3	1/1/01	DATE
ftr-415	775	4	18%	PERCENT
ftr-415	775	5	5 years	DATE
ftr-415	776	1	2002	DATE
ftr-415	778	1	107-147	CARDINAL
ftr-415	778	2	116	CARDINAL
ftr-415	779	1	21	CARDINAL
ftr-415	780	1	2003	DATE
ftr-415	780	2	107 7	DATE
ftr-415	780	3	5	CARDINAL
ftr-415	780	4	a.	PERSON
ftr-415	780	5	2002-58	DATE
ftr-415	780	6	2002	DATE
ftr-415	780	7	35	CARDINAL
ftr-415	781	1	432	CARDINAL
ftr-415	781	2	9/3/02	CARDINAL
ftr-415	782	1	1997	DATE
ftr-415	782	2	1/1/01	DATE
ftr-415	782	3	20 percent to 18 percent	PERCENT
ftr-415	782	4	more than 5 years	DATE
ftr-415	783	1	6 months	DATE
ftr-415	784	1	2	CARDINAL
ftr-415	785	1	baker v. commissioner	PERSON
ftr-415	785	2	118	CARDINAL
ftr-415	785	3	452	CARDINAL
ftr-415	785	4	5/29/02	CARDINAL
ftr-415	794	1	3	CARDINAL
ftr-415	794	2	irs	ORG
ftr-415	795	1	year-end	DATE
ftr-415	795	2	earlier year	DATE
ftr-415	795	3	later year	DATE
ftr-415	797	1	2002-44	DATE
ftr-415	797	2	28	CARDINAL
ftr-415	798	1	84	CARDINAL
ftr-415	799	1	one year	DATE
ftr-415	799	2	the following year	DATE
ftr-415	799	3	december 31	DATE
ftr-415	799	4	january 5 settlement date	DATE
ftr-415	799	5	1259	DATE
ftr-415	799	6	the year	DATE
ftr-415	799	7	the later year	DATE
ftr-415	800	1	1259	CARDINAL
ftr-415	801	1	1.1233-1(a)(1	CARDINAL
ftr-415	802	1	93-84	CARDINAL
ftr-415	802	2	1993-2	DATE
ftr-415	802	3	225	CARDINAL
ftr-415	802	4	the year	DATE
ftr-415	803	1	4	CARDINAL
ftr-415	803	2	arkansas	GPE
ftr-415	804	1	davis v. commissioner	PERSON
ftr-415	804	2	119	CARDINAL
ftr-415	804	3	1 (7/3/02	PERCENT
ftr-415	805	1	california	GPE
ftr-415	805	2	20	CARDINAL
ftr-415	805	3	annual	DATE
ftr-415	805	4	679,000	MONEY
ftr-415	806	1	11	CARDINAL
ftr-415	806	2	14	CARDINAL
ftr-415	806	3	approximately $1,040,000	MONEY
ftr-415	807	1	chiechi	PERSON
ftr-415	807	2	the supreme court’s	ORG
ftr-415	807	3	arkansas	GPE
ftr-415	808	1	485	CARDINAL
ftr-415	808	2	212	CARDINAL
ftr-415	808	3	1998	DATE
ftr-415	808	4	313	CARDINAL
ftr-415	809	1	v. p.g. lake, inc.	PERSON
ftr-415	809	2	356	CARDINAL
ftr-415	809	3	260	CARDINAL
ftr-415	809	4	1958	DATE
ftr-415	809	5	gillette motor transp	ORG
ftr-415	809	6	364	CARDINAL
ftr-415	809	7	130	CARDINAL
ftr-415	809	8	1960	DATE
ftr-415	809	9	united states	GPE
ftr-415	809	10	midland-ross corp.	ORG
ftr-415	809	11	381	CARDINAL
ftr-415	809	12	1965	DATE
ftr-415	809	13	5	CARDINAL
ftr-415	809	14	arkansas	GPE
ftr-415	809	15	108	CARDINAL
ftr-415	809	16	florida	GPE
ftr-415	810	1	midland	GPE
ftr-415	811	1	gillette motor	ORG
ftr-415	812	1	p. g. lake	PERSON
ftr-415	813	1	1221	CARDINAL
ftr-415	816	1	section 1221	LAW
ftr-415	817	1	157	CARDINAL
ftr-415	817	2	235	CARDINAL
ftr-415	817	3	2d	DATE
ftr-415	817	4	1946	DATE
ftr-415	817	5	330	CARDINAL
ftr-415	817	6	826	CARDINAL
ftr-415	817	7	1947	DATE
ftr-415	819	1	9	CARDINAL
ftr-415	819	2	davis	PERSON
ftr-415	819	3	one year	DATE
ftr-415	822	1	gillette motor transp	ORG
ftr-415	822	2	364	CARDINAL
ftr-415	822	3	130	CARDINAL
ftr-415	822	4	134	CARDINAL
ftr-415	822	5	80	CARDINAL
ftr-415	822	6	s. ct.	PERSON
ftr-415	822	7	1497	CARDINAL
ftr-415	822	8	4 l. ed	PERSON
ftr-415	823	1	2d 1617 (1960	DATE
ftr-415	824	1	burnet v. harmel	PERSON
ftr-415	824	2	287	CARDINAL
ftr-415	824	3	103	CARDINAL
ftr-415	824	4	106	DATE
ftr-415	824	5	53	CARDINAL
ftr-415	824	6	s. ct.	PERSON
ftr-415	824	7	74	CARDINAL
ftr-415	824	8	77	CARDINAL
ftr-415	824	9	l. ed	PERSON
ftr-415	825	1	199	CARDINAL
ftr-415	825	2	1932	DATE
ftr-415	827	1	a. united	PERSON
ftr-415	827	2	2002-1	DATE
ftr-415	827	3	89	CARDINAL
ftr-415	827	4	3028	CARDINAL
ftr-415	827	5	d.	NORP
ftr-415	828	1	5/28/02	CARDINAL
ftr-415	829	1	third	ORDINAL
ftr-415	830	1	5	CARDINAL
ftr-415	832	1	2002-66, 2002-45	DATE
ftr-415	833	1	812 (11/12/02	CARDINAL
ftr-415	835	1	1092(a	CARDINAL
ftr-415	836	1	121 1	DATE
ftr-415	838	1	t.d	PERSON
ftr-415	838	2	9030	CARDINAL
ftr-415	839	1	67	CARDINAL
ftr-415	839	2	12/24/02	DATE
ftr-415	840	1	reg-105235-99	DATE
ftr-415	840	2	65	CARDINAL
ftr-415	840	3	10/10/00	CARDINAL
ftr-415	842	1	1.121-1	CARDINAL
ftr-415	842	2	1.121-4	CARDINAL
ftr-415	842	3	121	CARDINAL
ftr-415	842	4	up to $250,000	MONEY
ftr-415	842	5	500,000	MONEY
ftr-415	842	6	2003	DATE
ftr-415	842	7	109	CARDINAL
ftr-415	842	8	at least 2 years	DATE
ftr-415	842	9	5-year	DATE
ftr-415	844	1	the year	DATE
ftr-415	846	1	2-year	DATE
ftr-415	846	2	2-year	DATE
ftr-415	847	1	121	CARDINAL
ftr-415	847	2	1	CARDINAL
ftr-415	847	3	2 years before or	DATE
ftr-415	847	4	2	CARDINAL
ftr-415	847	5	3	CARDINAL
ftr-415	847	6	121	CARDINAL
ftr-415	849	1	only one	CARDINAL
ftr-415	849	2	every 2 years	DATE
ftr-415	849	3	121(b)(3	DATE
ftr-415	850	1	121	CARDINAL
ftr-415	852	1	121	CARDINAL
ftr-415	852	2	5/6/97	CARDINAL
ftr-415	856	1	671	CARDINAL
ftr-415	856	2	679	CARDINAL
ftr-415	858	1	up to $250,000	MONEY
ftr-415	860	1	250,000	MONEY
ftr-415	860	2	500,000	MONEY
ftr-415	861	1	one	CARDINAL
ftr-415	861	2	every 2 years	DATE
ftr-415	862	1	110	CARDINAL
ftr-415	862	2	florida	GPE
ftr-415	867	1	a chapter 7	DATE
ftr-415	867	2	11	CARDINAL
ftr-415	867	3	121	CARDINAL
ftr-415	867	4	121	CARDINAL
ftr-415	868	1	12/24/02	DATE
ftr-415	869	1	irs	ORG
ftr-415	870	1	irs	ORG
ftr-415	870	2	121	CARDINAL
ftr-415	871	1	any year	DATE
ftr-415	872	1	a.	PERSON
ftr-415	873	1	9031	CARDINAL
ftr-415	874	1	67	CARDINAL
ftr-415	874	2	78367	DATE
ftr-415	874	3	12/24/02	DATE
ftr-415	875	1	less than 2 years	DATE
ftr-415	875	2	the preceding 2 years	DATE
ftr-415	877	1	1.121-3	CARDINAL
ftr-415	879	1	three	CARDINAL
ftr-415	879	2	one	CARDINAL
ftr-415	880	1	at least 50 miles	QUANTITY
ftr-415	880	2	at least 50 miles	QUANTITY
ftr-415	881	1	1	CARDINAL
ftr-415	881	2	2	CARDINAL
ftr-415	886	1	2003	DATE
ftr-415	886	2	111 8	DATE
ftr-415	887	1	irs	ORG
ftr-415	888	1	1	CARDINAL
ftr-415	888	2	2	CARDINAL
ftr-415	888	3	no more than 35	CARDINAL
ftr-415	888	4	3	CARDINAL
ftr-415	888	5	4	CARDINAL
ftr-415	888	6	first	ORDINAL
ftr-415	888	7	5	CARDINAL
ftr-415	888	8	6	CARDINAL
ftr-415	888	9	7	CARDINAL
ftr-415	888	10	9	CARDINAL
ftr-415	888	11	10	CARDINAL
ftr-415	888	12	11	CARDINAL
ftr-415	888	13	12	CARDINAL
ftr-415	888	14	13	CARDINAL
ftr-415	888	15	14	CARDINAL
ftr-415	888	16	15	CARDINAL
ftr-415	889	1	1	CARDINAL
ftr-415	892	1	66	CARDINAL
ftr-415	892	2	3924	CARDINAL
ftr-415	892	3	1/17/01	CARDINAL
ftr-415	894	1	1.1031(k)-1(k)(4	CARDINAL
ftr-415	894	2	2-year	DATE
ftr-415	895	1	1/17/01	CARDINAL
ftr-415	896	1	a.	PERSON
ftr-415	897	1	t.d	PERSON
ftr-415	897	2	8982	DATE
ftr-415	898	1	67	CARDINAL
ftr-415	898	2	2/1/02	CARDINAL
ftr-415	900	1	1/17/01	CARDINAL
ftr-415	900	2	2	CARDINAL
ftr-415	901	1	rev	PERSON
ftr-415	901	2	proc	PERSON
ftr-415	902	1	2002-22, 2002-	DATE
ftr-415	902	2	14	CARDINAL
ftr-415	903	1	733	CARDINAL
ftr-415	903	2	4/8/02	DATE
ftr-415	903	3	superseding rev	PERSON
ftr-415	903	4	proc	PERSON
ftr-415	904	1	2000-46	DATE
ftr-415	904	2	2002-2	DATE
ftr-415	904	3	438	CARDINAL
ftr-415	906	1	section 6	LAW
ftr-415	906	2	15	CARDINAL
ftr-415	906	3	conditions8	PERSON
ftr-415	906	4	15	CARDINAL
ftr-415	907	1	112	CARDINAL
ftr-415	907	2	florida	GPE
ftr-415	907	3	1.761-1(a	CARDINAL
ftr-415	907	4	301.7701-1	DATE
ftr-415	907	5	301.7701-3	DATE
ftr-415	911	1	3	CARDINAL
ftr-415	912	1	wiechens v. united states	PERSON
ftr-415	912	2	228	CARDINAL
ftr-415	912	3	f. supp	PERSON
ftr-415	913	1	2d 1080	DATE
ftr-415	913	2	2002-	DATE
ftr-415	914	1	90	CARDINAL
ftr-415	914	2	2002-6705	DATE
ftr-415	914	3	d. ariz	ORG
ftr-415	915	1	9/16/02	CARDINAL
ftr-415	916	1	colorado	GPE
ftr-415	917	1	50 years	DATE
ftr-415	918	1	mcnamee	PERSON
ftr-415	920	1	50-year	DATE
ftr-415	920	2	30-year	DATE
ftr-415	921	1	1.1031(a)-1(c	CARDINAL
ftr-415	923	1	55	CARDINAL
ftr-415	923	2	1955-2	DATE
ftr-415	923	3	295	CARDINAL
ftr-415	924	1	4	CARDINAL
ftr-415	926	1	2002-83	DATE
ftr-415	926	2	2002-49	DATE
ftr-415	927	1	927	CARDINAL
ftr-415	928	1	1	CARDINAL
ftr-415	928	2	2	CARDINAL
ftr-415	930	1	1	CARDINAL
ftr-415	930	2	1	CARDINAL
ftr-415	930	3	2	CARDINAL
ftr-415	931	1	irs	ORG
ftr-415	931	2	1031(a	ORDINAL
ftr-415	933	1	101	CARDINAL
ftr-415	933	2	1340	CARDINAL
ftr-415	933	3	1989	DATE
ftr-415	933	4	irs	ORG
ftr-415	934	1	irs	ORG
ftr-415	934	2	1031(f)(4	CARDINAL
ftr-415	936	1	willamette industries, inc.	ORG
ftr-415	937	1	118 t.c	QUANTITY
ftr-415	937	2	126	CARDINAL
ftr-415	937	3	2/12/02	CARDINAL
ftr-415	938	1	2003	DATE
ftr-415	938	2	113	CARDINAL
ftr-415	939	1	1033	CARDINAL
ftr-415	942	1	80	CARDINAL
ftr-415	942	2	1980-2	DATE
ftr-415	942	3	230	CARDINAL
ftr-415	945	1	80	CARDINAL
ftr-415	948	1	e. section 1041 1	PERSON
ftr-415	950	1	t.c.	PERSON
ftr-415	951	1	2002-37	DATE
ftr-415	952	1	third	ORDINAL
ftr-415	954	1	1041	CARDINAL
ftr-415	955	1	1041	CARDINAL
ftr-415	957	1	2	CARDINAL
ftr-415	957	2	1041	CARDINAL
ftr-415	959	1	2002-22, 2002-19	DATE
ftr-415	960	1	849	CARDINAL
ftr-415	960	2	5/13/02	CARDINAL
ftr-415	961	1	1	CARDINAL
ftr-415	961	2	2	CARDINAL
ftr-415	962	1	1041	CARDINAL
ftr-415	963	1	114	CARDINAL
ftr-415	963	2	florida	GPE
ftr-415	964	1	congress	ORG
ftr-415	964	2	1041	CARDINAL
ftr-415	964	3	pre-1041	EVENT
ftr-415	964	4	meisner	PERSON
ftr-415	964	5	v. united states	PERSON
ftr-415	964	6	133	CARDINAL
ftr-415	964	7	654	CARDINAL
ftr-415	964	8	8th	ORDINAL
ftr-415	964	9	1998	DATE
ftr-415	966	1	v. united states	GPE
ftr-415	966	2	490	CARDINAL
ftr-415	966	3	1172	CARDINAL
ftr-415	966	4	3d	CARDINAL
ftr-415	966	5	1974	DATE
ftr-415	966	6	1041	CARDINAL
ftr-415	969	1	kochansky v. commissioner	PERSON
ftr-415	969	2	92	CARDINAL
ftr-415	969	3	957	CARDINAL
ftr-415	969	4	9th	ORDINAL
ftr-415	969	5	1996	DATE
ftr-415	971	1	1987-2	DATE
ftr-415	971	2	207	CARDINAL
ftr-415	971	3	u.s.	GPE
ftr-415	971	4	454	CARDINAL
ftr-415	975	1	a.	PERSON
ftr-415	975	2	2002-31	DATE
ftr-415	975	3	19	CARDINAL
ftr-415	976	1	908	CARDINAL
ftr-415	976	2	5/13/02	CARDINAL
ftr-415	978	1	3	CARDINAL
ftr-415	980	1	9035	DATE
ftr-415	980	2	third	ORDINAL
ftr-415	980	3	68	CARDINAL
ftr-415	980	4	1534	CARDINAL
ftr-415	980	5	1/13/03	CARDINAL
ftr-415	981	1	reg-107151-00	DATE
ftr-415	981	2	third	ORDINAL
ftr-415	981	3	66	CARDINAL
ftr-415	981	4	40659	DATE
ftr-415	983	1	1.1041-2	CARDINAL
ftr-415	984	1	1.1041-2	CARDINAL
ftr-415	986	1	1.1041-1t(c	CARDINAL
ftr-415	986	2	q&a-9	PERSON
ftr-415	987	1	1.1041-2	CARDINAL
ftr-415	988	1	one	CARDINAL
ftr-415	989	1	wall v. united states	ORG
ftr-415	989	2	164	CARDINAL
ftr-415	989	3	462	CARDINAL
ftr-415	989	4	4th	ORDINAL
ftr-415	989	5	1947	DATE
ftr-415	989	6	sullivan v. united states	PERSON
ftr-415	989	7	363	CARDINAL
ftr-415	989	8	724	CARDINAL
ftr-415	989	9	8th	ORDINAL
ftr-415	990	1	1966)]—the 2003	DATE
ftr-415	990	2	115 9	DATE
ftr-415	991	1	ninth	ORDINAL
ftr-415	991	2	1041	CARDINAL
ftr-415	992	1	arnes	PERSON
ftr-415	992	2	v. united states	GPE
ftr-415	992	3	981	CARDINAL
ftr-415	992	4	456	CARDINAL
ftr-415	992	5	9th	ORDINAL
ftr-415	992	6	1992	DATE
ftr-415	993	1	ninth	ORDINAL
ftr-415	993	2	mcdonald	ORG
ftr-415	993	3	1041	CARDINAL
ftr-415	996	1	1.1041-1	CARDINAL
ftr-415	996	2	1041	PRODUCT
ftr-415	1000	1	1.1041-1	CARDINAL
ftr-415	1000	2	3	CARDINAL
ftr-415	1002	1	arnes	PERSON
ftr-415	1002	2	102	CARDINAL
ftr-415	1002	3	522	CARDINAL
ftr-415	1002	4	1994	DATE
ftr-415	1002	5	7	CARDINAL
ftr-415	1004	1	69	CARDINAL
ftr-415	1004	2	1969-2	DATE
ftr-415	1004	3	42	DATE
ftr-415	1004	4	50-50	CARDINAL
ftr-415	1005	1	ninth	ORDINAL
ftr-415	1005	2	54	CARDINAL
ftr-415	1005	3	742	CARDINAL
ftr-415	1005	4	1970	DATE
ftr-415	1005	5	455	CARDINAL
ftr-415	1005	6	985	CARDINAL
ftr-415	1005	7	10th	ORDINAL
ftr-415	1005	8	1971	DATE
ftr-415	1005	9	450,000	MONEY
ftr-415	1006	1	ninth	ORDINAL
ftr-415	1007	1	blatt v. commissioner	PERSON
ftr-415	1007	2	102	CARDINAL
ftr-415	1007	3	1994	DATE
ftr-415	1007	4	3	CARDINAL
ftr-415	1008	1	1041	CARDINAL
ftr-415	1011	1	1.1041-1	CARDINAL
ftr-415	1011	2	v. united states	GPE
ftr-415	1011	3	981	CARDINAL
ftr-415	1011	4	456	CARDINAL
ftr-415	1011	5	9th	ORDINAL
ftr-415	1011	6	1992	DATE
ftr-415	1012	1	beghe	PERSON
ftr-415	1013	1	69	CARDINAL
ftr-415	1013	2	1969-2	DATE
ftr-415	1015	1	1041	CARDINAL
ftr-415	1016	1	section 1041	LAW
ftr-415	1017	1	1041	CARDINAL
ftr-415	1021	1	116	CARDINAL
ftr-415	1021	2	florida	GPE
ftr-415	1021	3	vol.6	NORP
ftr-415	1022	1	1	CARDINAL
ftr-415	1022	2	1041	CARDINAL
ftr-415	1022	3	2	CARDINAL
ftr-415	1022	4	1041	CARDINAL
ftr-415	1025	1	2	CARDINAL
ftr-415	1025	2	1.1041-2(d	CARDINAL
ftr-415	1026	1	one	CARDINAL
ftr-415	1027	1	january 13, 2003	DATE
ftr-415	1027	2	january 13, 2003	DATE
ftr-415	1028	1	january 13, 2003	DATE
ftr-415	1028	2	before january 13, 2003	DATE
ftr-415	1028	3	august 3, 2001	DATE
ftr-415	1028	4	1.1041-2(c)(1	CARDINAL
ftr-415	1028	5	2	CARDINAL
ftr-415	1029	1	a. fringe	PERSON
ftr-415	1029	2	1	CARDINAL
ftr-415	1030	1	2001-10, 2001-1	DATE
ftr-415	1030	2	459	CARDINAL
ftr-415	1032	1	58	CARDINAL
ftr-415	1033	1	1	CARDINAL
ftr-415	1033	2	7872	DATE
ftr-415	1033	3	2	CARDINAL
ftr-415	1033	4	3	CARDINAL
ftr-415	1034	1	7872	DATE
ftr-415	1034	2	1984	DATE
ftr-415	1037	1	55	CARDINAL
ftr-415	1037	2	228	CARDINAL
ftr-415	1038	1	2001	DATE
ftr-415	1038	2	58	CARDINAL
ftr-415	1039	1	a. irs	PERSON
ftr-415	1039	2	2001-10	DATE
ftr-415	1039	3	one	CARDINAL
ftr-415	1039	4	two	CARDINAL
ftr-415	1040	1	2002-8, 2002-4	DATE
ftr-415	1041	1	398	CARDINAL
ftr-415	1041	2	1/28/02	CARDINAL
ftr-415	1041	3	2001-10, 2003	DATE
ftr-415	1041	4	117 2001-1	DATE
ftr-415	1041	5	459	CARDINAL
ftr-415	1042	1	irs	ORG
ftr-415	1045	1	2001-10	DATE
ftr-415	1047	1	oid	ORG
ftr-415	1047	2	7872	DATE
ftr-415	1050	1	58	CARDINAL
ftr-415	1050	2	1/28/02	CARDINAL
ftr-415	1051	1	2002-8	DATE
ftr-415	1052	1	reg-164754-01	DATE
ftr-415	1052	2	67	CARDINAL
ftr-415	1052	3	45414	DATE
ftr-415	1053	1	2002-8	DATE
ftr-415	1056	1	2002-59	DATE
ftr-415	1056	2	2002-36	DATE
ftr-415	1057	1	481	CARDINAL
ftr-415	1057	2	9/9/02	CARDINAL
ftr-415	1058	1	irs	ORG
ftr-415	1058	2	2001	DATE
ftr-415	1059	1	one	CARDINAL
ftr-415	1060	1	today, 2002	DATE
ftr-415	1060	2	161-4	MONEY
ftr-415	1060	3	8/20/02	CARDINAL
ftr-415	1060	4	treasury department	ORG
ftr-415	1060	5	7/28/02	CARDINAL
ftr-415	1060	6	the new york times	ORG
ftr-415	1060	7	jonathan blattmachr	PERSON
ftr-415	1060	8	1996	DATE
ftr-415	1061	1	118	CARDINAL
ftr-415	1061	2	florida	GPE
ftr-415	1062	1	2	CARDINAL
ftr-415	1065	1	2002-27, 2002-20	DATE
ftr-415	1066	1	925	CARDINAL
ftr-415	1066	2	5/20/02	CARDINAL
ftr-415	1067	1	125	CARDINAL
ftr-415	1071	1	3	CARDINAL
ftr-415	1073	1	2002-32, 2002-23	DATE
ftr-415	1074	1	1069	CARDINAL
ftr-415	1074	2	6/10/02	CARDINAL
ftr-415	1075	1	125	CARDINAL
ftr-415	1076	1	4	CARDINAL
ftr-415	1077	1	a.	PERSON
ftr-415	1078	1	2002-45, 2002-28	DATE
ftr-415	1079	1	93	CARDINAL
ftr-415	1081	1	1	CARDINAL
ftr-415	1081	2	125	CARDINAL
ftr-415	1081	3	2	CARDINAL
ftr-415	1081	4	3	CARDINAL
ftr-415	1082	1	105	CARDINAL
ftr-415	1082	2	106	CARDINAL
ftr-415	1083	1	fsas	GPE
ftr-415	1084	1	125	CARDINAL
ftr-415	1084	2	fsa	ORG
ftr-415	1085	1	b.	PERSON
ftr-415	1088	1	2002-41, 2002-28	DATE
ftr-415	1089	1	75	CARDINAL
ftr-415	1090	1	105	CARDINAL
ftr-415	1090	2	106	CARDINAL
ftr-415	1090	3	125	CARDINAL
ftr-415	1090	4	earlier years	DATE
ftr-415	1090	5	future years	DATE
ftr-415	1091	1	2003	DATE
ftr-415	1091	2	119 5	DATE
ftr-415	1093	1	2002-58	DATE
ftr-415	1093	2	2002-38	DATE
ftr-415	1094	1	541	CARDINAL
ftr-415	1094	2	9/23/02	CARDINAL
ftr-415	1096	1	6	CARDINAL
ftr-415	1099	1	2002-80	DATE
ftr-415	1099	2	2002-49	DATE
ftr-415	1100	1	925	CARDINAL
ftr-415	1103	1	the year	DATE
ftr-415	1104	1	irs	ORG
ftr-415	1104	2	105(b	CARDINAL
ftr-415	1105	1	7	CARDINAL
ftr-415	1106	1	tuka v. commissioner	PERSON
ftr-415	1106	2	120	CARDINAL
ftr-415	1107	1	1	CARDINAL
ftr-415	1107	2	1/6/03	CARDINAL
ftr-415	1108	1	age, years	DATE
ftr-415	1108	2	104(a)(3	CARDINAL
ftr-415	1109	1	ruwe	PERSON
ftr-415	1111	1	8	CARDINAL
ftr-415	1111	2	139	CARDINAL
ftr-415	1113	1	2003-12	DATE
ftr-415	1113	2	2003-3	DATE
ftr-415	1114	1	283	CARDINAL
ftr-415	1114	2	1/21/03	CARDINAL
ftr-415	1115	1	102	CARDINAL
ftr-415	1116	1	102	CARDINAL
ftr-415	1117	1	1	CARDINAL
ftr-415	1117	2	proc	PERSON
ftr-415	1118	1	2002-21, 2002-19	DATE
ftr-415	1119	1	911	CARDINAL
ftr-415	1119	2	5/13/02	CARDINAL
ftr-415	1121	1	2003	DATE
ftr-415	1122	1	2.	CARDINAL
ftr-415	1122	2	reg-105885-99	DATE
ftr-415	1122	3	67	CARDINAL
ftr-415	1122	4	30826	DATE
ftr-415	1122	5	5/8/02	CARDINAL
ftr-415	1125	1	1.457-1	CARDINAL
ftr-415	1125	2	1.457-12	CARDINAL
ftr-415	1126	1	120	CARDINAL
ftr-415	1126	2	florida	GPE
ftr-415	1126	3	457	CARDINAL
ftr-415	1126	4	the tax reform act of	LAW
ftr-415	1126	5	1986	DATE
ftr-415	1126	6	1996	DATE
ftr-415	1128	1	104-188	CARDINAL
ftr-415	1128	2	110	CARDINAL
ftr-415	1129	1	1755	CARDINAL
ftr-415	1129	2	1997	DATE
ftr-415	1131	1	105	CARDINAL
ftr-415	1131	2	111	CARDINAL
ftr-415	1132	1	788	CARDINAL
ftr-415	1132	2	2001	DATE
ftr-415	1134	1	107	CARDINAL
ftr-415	1134	2	115	CARDINAL
ftr-415	1135	1	28	CARDINAL
ftr-415	1135	2	2002	DATE
ftr-415	1137	1	107-147	CARDINAL
ftr-415	1137	2	116	CARDINAL
ftr-415	1138	1	21	CARDINAL
ftr-415	1139	1	3	CARDINAL
ftr-415	1139	2	66	CARDINAL
ftr-415	1139	3	3928	CARDINAL
ftr-415	1139	4	1/17/01	CARDINAL
ftr-415	1142	1	year-end	DATE
ftr-415	1145	1	more than 10 years	DATE
ftr-415	1146	1	the year	DATE
ftr-415	1147	1	a. regulations	PERSON
ftr-415	1148	1	t.d	PERSON
ftr-415	1148	2	8987	DATE
ftr-415	1148	3	67	CARDINAL
ftr-415	1148	4	18988	DATE
ftr-415	1148	5	4/17/02	CARDINAL
ftr-415	1149	1	the 2001	DATE
ftr-415	1150	1	september 30 of the year	DATE
ftr-415	1150	2	the year	DATE
ftr-415	1150	3	the end of the year	DATE
ftr-415	1151	1	1987	DATE
ftr-415	1152	1	2003	DATE
ftr-415	1152	2	years	DATE
ftr-415	1153	1	the year 2002	DATE
ftr-415	1153	2	2001	DATE
ftr-415	1153	3	1987	DATE
ftr-415	1155	1	proc	PERSON
ftr-415	1156	1	2002-29, 2002-24	DATE
ftr-415	1157	1	1176	CARDINAL
ftr-415	1157	2	6/17/02	CARDINAL
ftr-415	1159	1	the end of the first year	DATE
ftr-415	1159	2	1/1/03	CARDINAL
ftr-415	1159	3	4	CARDINAL
ftr-415	1161	1	2002-47, 2002-29	DATE
ftr-415	1162	1	133	CARDINAL
ftr-415	1163	1	2003	DATE
ftr-415	1163	2	121	CARDINAL
ftr-415	1168	1	5	CARDINAL
ftr-415	1168	2	67	CARDINAL
ftr-415	1169	1	§§	ORG
ftr-415	1169	2	411(b)(2	CARDINAL
ftr-415	1171	1	§ 411(b	ORG
ftr-415	1173	1	1	CARDINAL
ftr-415	1173	2	2	CARDINAL
ftr-415	1174	1	second	ORDINAL
ftr-415	1175	1	section 83	LAW
ftr-415	1175	2	1	CARDINAL
ftr-415	1176	1	2003	DATE
ftr-415	1177	1	reg-142686-01	DATE
ftr-415	1177	2	66	CARDINAL
ftr-415	1177	3	57023	CARDINAL
ftr-415	1177	4	122	CARDINAL
ftr-415	1177	5	florida	GPE
ftr-415	1177	6	2001-14, 2001-1	DATE
ftr-415	1177	7	516	CARDINAL
ftr-415	1178	1	§§ 31.3121(a)1(k	ORG
ftr-415	1178	2	31.3306(b)-1(l	DATE
ftr-415	1178	3	31.3401(a)-1(b)(9	CARDINAL
ftr-415	1178	4	422	CARDINAL
ftr-415	1178	5	423 espp	QUANTITY
ftr-415	1180	1	irs	ORG
ftr-415	1181	1	a.	PERSON
ftr-415	1181	2	2001-73, 2001-	DATE
ftr-415	1182	1	irs	ORG
ftr-415	1183	1	fica	PERSON
ftr-415	1183	2	quarterly	DATE
ftr-415	1183	3	semiannually	DATE
ftr-415	1183	4	annually	DATE
ftr-415	1184	1	2001-72, 2001-2	DATE
ftr-415	1185	1	irs	ORG
ftr-415	1186	1	at least $600	MONEY
ftr-415	1187	1	c. irs	PERSON
ftr-415	1187	2	two more years	DATE
ftr-415	1188	1	2002-47, 2002-28	DATE
ftr-415	1189	1	97	CARDINAL
ftr-415	1190	1	irs	ORG
ftr-415	1191	1	january 1 of the year	DATE
ftr-415	1191	2	second	ORDINAL
ftr-415	1192	1	2	CARDINAL
ftr-415	1193	1	proc	PERSON
ftr-415	1194	1	2002-13, 2002-8	DATE
ftr-415	1195	1	549	CARDINAL
ftr-415	1195	2	2/25/02	CARDINAL
ftr-415	1195	3	proc	PERSON
ftr-415	1195	4	2002-45, 2002-27	DATE
ftr-415	1196	1	40	CARDINAL
ftr-415	1197	1	4999	CARDINAL
ftr-415	1200	1	98-21	CARDINAL
ftr-415	1200	2	975	CARDINAL
ftr-415	1201	1	3	CARDINAL
ftr-415	1202	1	robinson v. united states	PERSON
ftr-415	1202	2	52	CARDINAL
ftr-415	1204	1	725	CARDINAL
ftr-415	1204	2	2002-2	DATE
ftr-415	1204	3	¶50,524	GPE
ftr-415	1204	4	90	CARDINAL
ftr-415	1204	5	2002-5003	DATE
ftr-415	1204	6	6/24/02	CARDINAL
ftr-415	1206	1	110 t.c	QUANTITY
ftr-415	1206	2	236	CARDINAL
ftr-415	1206	3	1998	DATE
ftr-415	1206	4	aff’d per curiam	ORG
ftr-415	1206	5	198	CARDINAL
ftr-415	1206	6	248	CARDINAL
ftr-415	1206	7	6th	ORDINAL
ftr-415	1206	8	1999	DATE
ftr-415	1207	1	530	CARDINAL
ftr-415	1207	2	2000	DATE
ftr-415	1207	3	2003	DATE
ftr-415	1207	4	123	CARDINAL
ftr-415	1208	1	the year	DATE
ftr-415	1208	2	zero	CARDINAL
ftr-415	1208	3	the s corporation	ORG
ftr-415	1209	1	$28 million	MONEY
ftr-415	1209	2	$2 million	MONEY
ftr-415	1209	3	the § 83(b	LAW
ftr-415	1209	4	zero	CARDINAL
ftr-415	1209	5	three years later	DATE
ftr-415	1209	6	w -2	PERSON
ftr-415	1211	1	d.	NORP
ftr-415	1211	2	1	CARDINAL
ftr-415	1212	1	kitt v. united states	PERSON
ftr-415	1213	1	277	CARDINAL
ftr-415	1213	2	1330	CARDINAL
ftr-415	1213	3	2002-	DATE
ftr-415	1214	1	89	CARDINAL
ftr-415	1214	2	2002	DATE
ftr-415	1214	3	497	CARDINAL
ftr-415	1214	4	fed	ORG
ftr-415	1214	5	cir	ORG
ftr-415	1215	1	1/10/02	CARDINAL
ftr-415	1215	2	288	CARDINAL
ftr-415	1215	3	1355	CARDINAL
ftr-415	1216	1	¶50,466	ORG
ftr-415	1216	2	89	CARDINAL
ftr-415	1216	3	2002-2212	DATE
ftr-415	1216	4	fed	ORG
ftr-415	1216	5	cir	PERSON
ftr-415	1218	1	408	CARDINAL
ftr-415	1218	2	july 22, 1998	DATE
ftr-415	1218	3	roth	PERSON
ftr-415	1218	4	5 years	DATE
ftr-415	1218	5	ten percent	PERCENT
ftr-415	1218	6	congress	ORG
ftr-415	1218	7	1997	DATE
ftr-415	1219	1	united states	GPE
ftr-415	1219	2	carlton	PERSON
ftr-415	1219	3	512	CARDINAL
ftr-415	1219	4	26	CARDINAL
ftr-415	1219	5	1994	DATE
ftr-415	1220	1	10 percent	PERCENT
ftr-415	1220	2	44-year old	DATE
ftr-415	1220	3	march 6, 1998	DATE
ftr-415	1221	1	2	CARDINAL
ftr-415	1221	2	ancira v. commissioner	PERSON
ftr-415	1221	3	119	CARDINAL
ftr-415	1221	4	135	CARDINAL
ftr-415	1221	5	9/24/02	CARDINAL
ftr-415	1225	1	irs	ORG
ftr-415	1232	1	lemishow	PERSON
ftr-415	1232	2	110 t.c	QUANTITY
ftr-415	1232	3	110	CARDINAL
ftr-415	1232	4	1998	DATE
ftr-415	1233	1	3	CARDINAL
ftr-415	1235	1	2002-62, 2002-42	DATE
ftr-415	1236	1	710	CARDINAL
ftr-415	1236	2	10/21/02	CARDINAL
ftr-415	1237	1	irs	ORG
ftr-415	1237	2	one	CARDINAL
ftr-415	1238	1	89-25	DATE
ftr-415	1238	2	662	CARDINAL
ftr-415	1239	1	124	CARDINAL
ftr-415	1239	2	florida	GPE
ftr-415	1240	1	the age of 59½.	DATE
ftr-415	1240	2	1	CARDINAL
ftr-415	1241	1	2002-18, 2002-10	DATE
ftr-415	1242	1	621	CARDINAL
ftr-415	1242	2	3/11/02	CARDINAL
ftr-415	1243	1	irs	ORG
ftr-415	1245	1	2	CARDINAL
ftr-415	1246	1	the clergy housing allowance clarification act of	ORG
ftr-415	1246	2	2002	DATE
ftr-415	1248	1	107	CARDINAL
ftr-415	1248	2	116	CARDINAL
ftr-415	1249	1	583	CARDINAL
ftr-415	1249	2	5/20/02	CARDINAL
ftr-415	1250	1	years	DATE
ftr-415	1250	2	12/31/01	CARDINAL
ftr-415	1250	3	year	DATE
ftr-415	1250	4	before january 1, 2002	DATE
ftr-415	1250	5	april 17, 2002	DATE
ftr-415	1250	6	april 16, 2002	DATE
ftr-415	1251	1	a. warren	PERSON
ftr-415	1251	2	114	CARDINAL
ftr-415	1252	1	343	CARDINAL
ftr-415	1252	2	5/16/00	CARDINAL
ftr-415	1252	3	14-3	CARDINAL
ftr-415	1254	1	58,000	MONEY
ftr-415	1254	2	between $76,000 and $80,000	MONEY
ftr-415	1254	3	77,000	MONEY
ftr-415	1254	4	99,000	MONEY
ftr-415	1254	5	annual	DATE
ftr-415	1254	6	3 taxable years	DATE
ftr-415	1256	1	warren v. commissioner	PERSON
ftr-415	1256	2	282	CARDINAL
ftr-415	1256	3	1119	DATE
ftr-415	1256	4	2003-1	DATE
ftr-415	1257	1	9th	ORDINAL
ftr-415	1258	1	3/5/02	TIME
ftr-415	1258	2	2	CARDINAL
ftr-415	1258	3	ninth	ORDINAL
ftr-415	1259	1	reinhardt	PERSON
ftr-415	1259	2	erwin chemerinsky	PERSON
ftr-415	1259	3	the university of southern california law school	ORG
ftr-415	1260	1	tallman	PERSON
ftr-415	1260	2	2003	DATE
ftr-415	1260	3	125	CARDINAL
ftr-415	1263	1	texas	GPE
ftr-415	1263	2	monthly	DATE
ftr-415	1263	3	v. bullock	PERSON
ftr-415	1263	4	489	CARDINAL
ftr-415	1263	5	1 (	CARDINAL
ftr-415	1264	1	irs	ORG
ftr-415	1266	1	warren v. commissioner	PERSON
ftr-415	1266	2	302	CARDINAL
ftr-415	1266	3	1012	CARDINAL
ftr-415	1266	4	90	CARDINAL
ftr-415	1266	5	2002-6058	DATE
ftr-415	1266	6	9th	ORDINAL
ftr-415	1269	1	3	CARDINAL
ftr-415	1270	1	mcadams v. commissioner	PERSON
ftr-415	1270	2	118 t.c	QUANTITY
ftr-415	1271	1	373	CARDINAL
ftr-415	1271	2	5/15/02	CARDINAL
ftr-415	1272	1	section 86	LAW
ftr-415	1272	2	one half	CARDINAL
ftr-415	1272	3	the § 86(c	ORG
ftr-415	1272	4	25,000	MONEY
ftr-415	1272	5	1	CARDINAL
ftr-415	1272	6	32,000	MONEY
ftr-415	1272	7	2	CARDINAL
ftr-415	1272	8	zero	CARDINAL
ftr-415	1273	1	the year	DATE
ftr-415	1274	1	more than 30 days	DATE
ftr-415	1275	1	vasquez	PERSON
ftr-415	1276	1	zero	CARDINAL
ftr-415	1277	1	1	CARDINAL
ftr-415	1279	1	a.	PERSON
ftr-415	1279	2	past years	DATE
ftr-415	1279	3	first	ORDINAL
ftr-415	1279	4	fourth	ORDINAL
ftr-415	1279	5	seventh	ORDINAL
ftr-415	1279	6	eighth,	DATE
ftr-415	1279	7	tenth	ORDINAL
ftr-415	1280	1	212	CARDINAL
ftr-415	1280	2	67	CARDINAL
ftr-415	1281	1	recent years	DATE
ftr-415	1285	1	bagley v. commissioner	PERSON
ftr-415	1285	2	105	CARDINAL
ftr-415	1285	3	396	CARDINAL
ftr-415	1285	4	1995	DATE
ftr-415	1285	5	aff’d	ORG
ftr-415	1285	6	121	CARDINAL
ftr-415	1285	7	393	CARDINAL
ftr-415	1285	8	8th	ORDINAL
ftr-415	1285	9	1997	DATE
ftr-415	1286	1	baylin v. united states	PERSON
ftr-415	1286	2	43	CARDINAL
ftr-415	1286	3	1451	CARDINAL
ftr-415	1286	4	fed	ORG
ftr-415	1286	5	cir. 1995)	ORG
ftr-415	1286	6	aff’g 30	CARDINAL
ftr-415	1288	1	248	CARDINAL
ftr-415	1288	2	1993	DATE
ftr-415	1289	1	alexander v. irs	PERSON
ftr-415	1289	2	72	CARDINAL
ftr-415	1289	3	938	CARDINAL
ftr-415	1289	4	1st	ORDINAL
ftr-415	1289	5	1995	DATE
ftr-415	1289	6	aff’g t.c.	PERSON
ftr-415	1289	7	1995-51	DATE
ftr-415	1289	8	coady v. commissioner	PERSON
ftr-415	1289	9	213	CARDINAL
ftr-415	1289	10	1187	CARDINAL
ftr-415	1289	11	9th	ORDINAL
ftr-415	1289	12	2000	DATE
ftr-415	1289	13	aff’g t.c.	PERSON
ftr-415	1290	1	1998-29	DATE
ftr-415	1290	2	benci-woodward v. commissioner	ORG
ftr-415	1290	3	219	CARDINAL
ftr-415	1290	4	941	CARDINAL
ftr-415	1290	5	9th	ORDINAL
ftr-415	1290	6	2000	DATE
ftr-415	1290	7	aff’g t.c.	PERSON
ftr-415	1291	1	1998-395	DATE
ftr-415	1293	1	531	CARDINAL
ftr-415	1293	2	2001	DATE
ftr-415	1293	3	kenseth v. commissioner	PERSON
ftr-415	1293	4	259	CARDINAL
ftr-415	1293	5	881	CARDINAL
ftr-415	1293	6	2001-	DATE
ftr-415	1293	7	2 126	CARDINAL
ftr-415	1293	8	florida	GPE
ftr-415	1293	9	10	CARDINAL
ftr-415	1294	1	bonner v. city	PERSON
ftr-415	1294	2	prichard	GPE
ftr-415	1294	3	alabama	GPE
ftr-415	1294	4	661	CARDINAL
ftr-415	1294	5	1206	DATE
ftr-415	1294	6	11th	ORDINAL
ftr-415	1294	7	1981	DATE
ftr-415	1294	8	fifth	ORDINAL
ftr-415	1294	9	eleventh	ORDINAL
ftr-415	1294	10	eleventh	ORDINAL
ftr-415	1295	1	88	CARDINAL
ftr-415	1295	2	2001-5378	DATE
ftr-415	1295	3	7th	ORDINAL
ftr-415	1295	4	aff’g 114 t.c	QUANTITY
ftr-415	1295	5	399	CARDINAL
ftr-415	1295	6	5/24/00	CARDINAL
ftr-415	1295	7	8-5	CARDINAL
ftr-415	1295	8	240	CARDINAL
ftr-415	1295	9	369	CARDINAL
ftr-415	1295	10	2001-	DATE
ftr-415	1295	11	87	CARDINAL
ftr-415	1295	12	2001	DATE
ftr-415	1295	13	889	CARDINAL
ftr-415	1295	14	4th	ORDINAL
ftr-415	1296	1	2/16/01	CARDINAL
ftr-415	1296	2	aff’g	GPE
ftr-415	1296	3	113	CARDINAL
ftr-415	1297	1	152	CARDINAL
ftr-415	1297	2	8/20/99	CARDINAL
ftr-415	1297	3	hukkanen-campbell	PERSON
ftr-415	1297	4	274	CARDINAL
ftr-415	1297	5	1312	CARDINAL
ftr-415	1297	6	2002-	DATE
ftr-415	1297	7	88	CARDINAL
ftr-415	1297	8	2001-7283	DATE
ftr-415	1297	9	10th	ORDINAL
ftr-415	1298	1	12/19/01	CARDINAL
ftr-415	1298	2	aff’g t.c.	PERSON
ftr-415	1299	1	2000-180	CARDINAL
ftr-415	1299	2	6/12/01	CARDINAL
ftr-415	1299	3	535	CARDINAL
ftr-415	1299	4	u.s. 1056	EVENT
ftr-415	1299	5	5/13/02	CARDINAL
ftr-415	1301	1	fifth	ORDINAL
ftr-415	1301	2	sixth	ORDINAL
ftr-415	1302	1	1	CARDINAL
ftr-415	1302	2	263	CARDINAL
ftr-415	1302	3	119	CARDINAL
ftr-415	1302	4	5th	ORDINAL
ftr-415	1302	5	1959	DATE
ftr-415	1302	6	fifth	ORDINAL
ftr-415	1303	1	alabama	GPE
ftr-415	1303	2	lien	PERSON
ftr-415	1303	3	ab initio	ORG
ftr-415	1304	1	srivastava v. commissioner	PERSON
ftr-415	1304	2	220	CARDINAL
ftr-415	1304	3	353	CARDINAL
ftr-415	1304	4	5th	ORDINAL
ftr-415	1304	5	2000	DATE
ftr-415	1304	6	21	CARDINAL
ftr-415	1304	7	rev’g t.c.	PERSON
ftr-415	1305	1	1998-362	DATE
ftr-415	1305	2	fifth	ORDINAL
ftr-415	1305	3	texas	GPE
ftr-415	1305	4	alabama	GPE
ftr-415	1305	5	texas	GPE
ftr-415	1306	1	dennis	PERSON
ftr-415	1306	2	cotnam	PERSON
ftr-415	1306	3	alabama	GPE
ftr-415	1306	4	texas	GPE
ftr-415	1307	1	2	CARDINAL
ftr-415	1307	2	clarks v. united states	GPE
ftr-415	1307	3	202	CARDINAL
ftr-415	1307	4	854	CARDINAL
ftr-415	1307	5	2000	CARDINAL
ftr-415	1307	6	¶50,158,	CARDINAL
ftr-415	1307	7	85	CARDINAL
ftr-415	1307	8	405	CARDINAL
ftr-415	1307	9	6th	ORDINAL
ftr-415	1309	1	sixth	ORDINAL
ftr-415	1310	1	cotnam	PERSON
ftr-415	1310	2	michigan	GPE
ftr-415	1310	3	alabama	GPE
ftr-415	1311	1	baylin	GPE
ftr-415	1311	2	united states	GPE
ftr-415	1311	3	43	CARDINAL
ftr-415	1311	4	1451	CARDINAL
ftr-415	1311	5	fed	ORG
ftr-415	1311	6	cir. 1995)	ORG
ftr-415	1311	7	lucas v. earl	PERSON
ftr-415	1311	8	281	CARDINAL
ftr-415	1311	9	111	CARDINAL
ftr-415	1311	10	1930	DATE
ftr-415	1311	11	311	CARDINAL
ftr-415	1311	12	112	CARDINAL
ftr-415	1311	13	1940	DATE
ftr-415	1312	1	3	CARDINAL
ftr-415	1312	2	eleventh	ORDINAL
ftr-415	1312	3	fifth	ORDINAL
ftr-415	1312	4	alabama	GPE
ftr-415	1313	1	davis v. commissioner	PERSON
ftr-415	1313	2	210	CARDINAL
ftr-415	1313	3	1346	CARDINAL
ftr-415	1313	4	2000	CARDINAL
ftr-415	1313	5	¶50,431	CARDINAL
ftr-415	1313	6	85	CARDINAL
ftr-415	1313	7	4/27/00	CARDINAL
ftr-415	1313	8	aff’g t.c.	PERSON
ftr-415	1314	1	1998	CARDINAL
ftr-415	1314	2	248	CARDINAL
ftr-415	1315	1	eleventh	ORDINAL
ftr-415	1315	2	alabama	GPE
ftr-415	1316	1	2003	DATE
ftr-415	1316	2	127	CARDINAL
ftr-415	1317	1	118 t.c	QUANTITY
ftr-415	1317	2	467	CARDINAL
ftr-415	1317	3	5/30/02	CARDINAL
ftr-415	1319	1	ninth	ORDINAL
ftr-415	1319	2	268	CARDINAL
ftr-415	1319	3	756	CARDINAL
ftr-415	1319	4	9th	ORDINAL
ftr-415	1319	5	2001	DATE
ftr-415	1320	1	1.62-2(c	QUANTITY
ftr-415	1321	1	beghe	PERSON
ftr-415	1321	2	162	CARDINAL
ftr-415	1321	3	reg	CARDINAL
ftr-415	1322	1	1.62-2(d	CARDINAL
ftr-415	1325	1	2.	CARDINAL
ftr-415	1326	1	2002	DATE
ftr-415	1328	1	107-147	CARDINAL
ftr-415	1328	2	116	CARDINAL
ftr-415	1329	1	21	CARDINAL
ftr-415	1329	2	162	CARDINAL
ftr-415	1329	3	up to $250	MONEY
ftr-415	1329	4	k-12	PERSON
ftr-415	1330	1	years	DATE
ftr-415	1330	2	12/31/01	CARDINAL
ftr-415	1330	3	3	CARDINAL
ftr-415	1331	1	reynolds v. commissioner	PERSON
ftr-415	1331	2	296	CARDINAL
ftr-415	1331	3	607	CARDINAL
ftr-415	1331	4	2002	DATE
ftr-415	1331	5	2	CARDINAL
ftr-415	1331	6	90	CARDINAL
ftr-415	1331	7	7th	ORDINAL
ftr-415	1332	1	aff’g t.c.	PERSON
ftr-415	1333	1	2000-20	CARDINAL
ftr-415	1333	2	1/19/00	CARDINAL
ftr-415	1334	1	irs	ORG
ftr-415	1334	2	irs	ORG
ftr-415	1335	1	irs	ORG
ftr-415	1335	2	irs	ORG
ftr-415	1335	3	the years	DATE
ftr-415	1336	1	irs	ORG
ftr-415	1337	1	irs	ORG
ftr-415	1338	1	280a	ORG
ftr-415	1338	2	1	CARDINAL
ftr-415	1339	1	bush	PERSON
ftr-415	1339	2	t.c.	PERSON
ftr-415	1340	1	2002-33	DATE
ftr-415	1340	2	aff’d	ORG
ftr-415	1340	3	51	CARDINAL
ftr-415	1341	1	422	CARDINAL
ftr-415	1341	2	2002-2	DATE
ftr-415	1342	1	90	CARDINAL
ftr-415	1342	2	7500	CARDINAL
ftr-415	1342	3	4th	ORDINAL
ftr-415	1343	1	11/27/02	CARDINAL
ftr-415	1346	1	183	CARDINAL
ftr-415	1347	1	128	CARDINAL
ftr-415	1347	2	florida	GPE
ftr-415	1348	1	11	CARDINAL
ftr-415	1350	1	1	CARDINAL
ftr-415	1351	1	msa	ORG
ftr-415	1352	1	2002	DATE
ftr-415	1353	1	62(a)(16	DATE
ftr-415	1353	2	2001c	DATE
ftr-415	1355	1	106-554	CARDINAL
ftr-415	1355	2	114	CARDINAL
ftr-415	1356	1	2763	CARDINAL
ftr-415	1356	2	12/21/00	CARDINAL
ftr-415	1356	3	msa	ORG
ftr-415	1357	1	2001-99, 2001-2	DATE
ftr-415	1358	1	2002	DATE
ftr-415	1360	1	107-147	CARDINAL
ftr-415	1360	2	116	CARDINAL
ftr-415	1361	1	21	CARDINAL
ftr-415	1361	2	msa	ORG
ftr-415	1361	3	2003	DATE
ftr-415	1362	1	2	CARDINAL
ftr-415	1362	2	irs	ORG
ftr-415	1363	1	2002-19, 2002-16	DATE
ftr-415	1364	1	778	CARDINAL
ftr-415	1364	2	4/22/02	CARDINAL
ftr-415	1365	1	213	CARDINAL
ftr-415	1369	1	79	CARDINAL
ftr-415	1369	2	1979-1	DATE
ftr-415	1370	1	55-261	CARDINAL
ftr-415	1370	2	1955-1	DATE
ftr-415	1370	3	307	CARDINAL
ftr-415	1371	1	3	CARDINAL
ftr-415	1372	1	berry v. commissioner	PERSON
ftr-415	1372	2	2002-1	DATE
ftr-415	1372	3	89	CARDINAL
ftr-415	1372	4	2832	CARDINAL
ftr-415	1372	5	10th	ORDINAL
ftr-415	1374	1	oklahoma	GPE
ftr-415	1375	1	4.	CARDINAL
ftr-415	1376	1	lovejoy v. commissioner	PERSON
ftr-415	1376	2	293	CARDINAL
ftr-415	1376	3	2002-	DATE
ftr-415	1376	4	89	CARDINAL
ftr-415	1376	5	2002-2989	DATE
ftr-415	1376	6	10th	ORDINAL
ftr-415	1377	1	aff’g t.c.	PERSON
ftr-415	1378	1	1999273	CARDINAL
ftr-415	1378	2	8/12/99	CARDINAL
ftr-415	1381	1	colorado	GPE
ftr-415	1383	1	e. education	PERSON
ftr-415	1384	1	1	CARDINAL
ftr-415	1384	2	2001-55, 2001-2	DATE
ftr-415	1384	3	299	CARDINAL
ftr-415	1385	1	529	PRODUCT
ftr-415	1385	2	2003	DATE
ftr-415	1385	3	129	CARDINAL
ftr-415	1385	4	529	PRODUCT
ftr-415	1385	5	annually	DATE
ftr-415	1386	1	2	CARDINAL
ftr-415	1386	2	2001-81, 2001-	DATE
ftr-415	1386	3	617	CARDINAL
ftr-415	1387	1	529	CARDINAL
ftr-415	1387	2	2001	DATE
ftr-415	1388	1	3	CARDINAL
ftr-415	1388	2	8992	DATE
ftr-415	1388	3	67	CARDINAL
ftr-415	1388	4	4/29/02	CARDINAL
ftr-415	1390	1	4.	CARDINAL
ftr-415	1390	2	reg-161424-01	DATE
ftr-415	1390	3	reg-105316-98	DATE
ftr-415	1390	4	67	CARDINAL
ftr-415	1390	5	20923	DATE
ftr-415	1390	6	4/29/02	CARDINAL
ftr-415	1391	1	irs	ORG
ftr-415	1392	1	5	CARDINAL
ftr-415	1393	1	9034	DATE
ftr-415	1393	2	67	CARDINAL
ftr-415	1393	3	12/26/02	CARDINAL
ftr-415	1394	1	the treasury department	ORG
ftr-415	1395	1	vi	PERSON
ftr-415	1395	2	1	CARDINAL
ftr-415	1397	1	proc	PERSON
ftr-415	1398	1	200259	DATE
ftr-415	1398	2	2002	DATE
ftr-415	1398	3	39	CARDINAL
ftr-415	1399	1	615	CARDINAL
ftr-415	1399	2	9/30/02	CARDINAL
ftr-415	1399	3	proc	PERSON
ftr-415	1400	1	200215,	DATE
ftr-415	1400	2	6	CARDINAL
ftr-415	1401	1	490	CARDINAL
ftr-415	1401	2	2/11/02	CARDINAL
ftr-415	1402	1	7701	CARDINAL
ftr-415	1403	1	8832	DATE
ftr-415	1404	1	2	CARDINAL
ftr-415	1406	1	308	CARDINAL
ftr-415	1406	2	803	CARDINAL
ftr-415	1406	3	2002-2	DATE
ftr-415	1406	4	90	CARDINAL
ftr-415	1406	5	2002-6981	DATE
ftr-415	1406	6	7th	ORDINAL
ftr-415	1407	1	aff’g t.c.	PERSON
ftr-415	1408	1	2001-99	DATE
ftr-415	1408	2	4/25/01	CARDINAL
ftr-415	1409	1	351	CARDINAL
ftr-415	1411	1	bauer	PERSON
ftr-415	1412	1	bauer	PERSON
ftr-415	1412	2	§ 357(c	ORG
ftr-415	1412	3	872	CARDINAL
ftr-415	1412	4	519	CARDINAL
ftr-415	1412	5	2d	DATE
ftr-415	1412	6	1989	DATE
ftr-415	1412	7	130	CARDINAL
ftr-415	1412	8	florida	GPE
ftr-415	1413	1	143	CARDINAL
ftr-415	1413	2	487	CARDINAL
ftr-415	1413	3	9th	ORDINAL
ftr-415	1413	4	1998	DATE
ftr-415	1414	1	1999	DATE
ftr-415	1415	1	1	CARDINAL
ftr-415	1416	1	rogers v. united states	PERSON
ftr-415	1416	2	281	CARDINAL
ftr-415	1416	3	1108	CARDINAL
ftr-415	1416	4	2002-	DATE
ftr-415	1417	1	89	CARDINAL
ftr-415	1417	2	2002-1115	DATE
ftr-415	1417	3	10th	ORDINAL
ftr-415	1418	1	2/22/02	CARDINAL
ftr-415	1418	2	aff’g	CARDINAL
ftr-415	1418	3	f. supp	PERSON
ftr-415	1419	1	2d 1235, 2000	DATE
ftr-415	1419	2	85	CARDINAL
ftr-415	1419	3	946	CARDINAL
ftr-415	1420	1	6/10/99	CARDINAL
ftr-415	1421	1	the kansas city royals baseball team s corporation	ORG
ftr-415	1423	1	2	CARDINAL
ftr-415	1424	1	t.c.	PERSON
ftr-415	1424	2	2002-40	DATE
ftr-415	1424	3	2/11/02	CARDINAL
ftr-415	1426	1	guarino	ORG
ftr-415	1426	2	irs	ORG
ftr-415	1427	1	guarino	ORG
ftr-415	1428	1	guarino	ORG
ftr-415	1429	1	guarino	ORG
ftr-415	1429	2	guarino	ORG
ftr-415	1430	1	guarino	ORG
ftr-415	1431	1	3	CARDINAL
ftr-415	1432	1	zhadanov v. commissioner	PERSON
ftr-415	1432	2	t.c.	PERSON
ftr-415	1433	1	2002	CARDINAL
ftr-415	1433	2	4/25/02	CARDINAL
ftr-415	1434	1	zhadanov	PERSON
ftr-415	1434	2	nearly $750,000	MONEY
ftr-415	1436	1	dea	ORG
ftr-415	1437	1	second	ORDINAL
ftr-415	1438	1	4	CARDINAL
ftr-415	1440	1	-01	DATE
ftr-415	1440	2	67	CARDINAL
ftr-415	1440	3	64331 2003	DATE
ftr-415	1441	1	131	CARDINAL
ftr-415	1442	1	irs	ORG
ftr-415	1442	2	reg	CARDINAL
ftr-415	1443	1	1.302-2(c	CARDINAL
ftr-415	1444	1	reg	CARDINAL
ftr-415	1445	1	1.302-5	CARDINAL
ftr-415	1447	1	2	CARDINAL
ftr-415	1447	2	3	CARDINAL
ftr-415	1447	3	331	CARDINAL
ftr-415	1450	1	304(a)(1	CARDINAL
ftr-415	1450	2	301	CARDINAL
ftr-415	1453	1	1.1502-19(b)(5	CARDINAL
ftr-415	1454	1	306	CARDINAL
ftr-415	1455	1	2001-45, 2001-	DATE
ftr-415	1455	2	129	CARDINAL
ftr-415	1456	1	bank of america	ORG
ftr-415	1458	1	2002	DATE
ftr-415	1459	1	d. s	ORG
ftr-415	1459	2	1	CARDINAL
ftr-415	1461	1	2002	DATE
ftr-415	1463	1	107-147	CARDINAL
ftr-415	1463	2	116	CARDINAL
ftr-415	1464	1	21	CARDINAL
ftr-415	1464	2	gitlitz v. commissioner	PERSON
ftr-415	1464	3	531	CARDINAL
ftr-415	1464	4	206	CARDINAL
ftr-415	1464	5	2001	DATE
ftr-415	1464	6	108(d)(7)(a	CARDINAL
ftr-415	1465	1	10/11/01	DATE
ftr-415	1465	2	3/1/02	CARDINAL
ftr-415	1466	1	2	CARDINAL
ftr-415	1467	1	t.d	PERSON
ftr-415	1467	2	8994	DATE
ftr-415	1467	3	67	CARDINAL
ftr-415	1467	4	34388	DATE
ftr-415	1467	5	5/14/02	CARDINAL
ftr-415	1468	1	the treasury department	ORG
ftr-415	1468	2	1996	DATE
ftr-415	1470	1	104-188	CARDINAL
ftr-415	1470	2	110	CARDINAL
ftr-415	1471	1	1755 132	CARDINAL
ftr-415	1471	2	florida	GPE
ftr-415	1472	1	1997	DATE
ftr-415	1474	1	105	CARDINAL
ftr-415	1474	2	111	CARDINAL
ftr-415	1475	1	788	CARDINAL
ftr-415	1475	2	316	CARDINAL
ftr-415	1475	3	2000	DATE
ftr-415	1477	1	106-554	CARDINAL
ftr-415	1479	1	1.1361-1	CARDINAL
ftr-415	1479	2	1361(f	DATE
ftr-415	1486	1	1.4444	CARDINAL
ftr-415	1488	1	1.444–2	CARDINAL
ftr-415	1488	2	3	CARDINAL
ftr-415	1489	1	subchapter k collide?	PERSON
ftr-415	1491	1	coggin automotive corp.	ORG
ftr-415	1492	1	115 t.c	QUANTITY
ftr-415	1492	2	349	CARDINAL
ftr-415	1492	3	10/18/00	CARDINAL
ftr-415	1495	1	1993	DATE
ftr-415	1496	1	six	CARDINAL
ftr-415	1496	2	six	CARDINAL
ftr-415	1498	1	approximately $5 million	MONEY
ftr-415	1499	1	1	CARDINAL
ftr-415	1499	2	2	CARDINAL
ftr-415	1499	3	approximately $4.8 million	MONEY
ftr-415	1500	1	jacobs	PERSON
ftr-415	1500	2	first	ORDINAL
ftr-415	1501	1	jacobs	PERSON
ftr-415	1501	2	second	ORDINAL
ftr-415	1502	1	$4.8 million	MONEY
ftr-415	1503	1	79	CARDINAL
ftr-415	1503	2	424	CARDINAL
ftr-415	1503	3	1982	DATE
ftr-415	1503	4	267	CARDINAL
ftr-415	1503	5	v. united states	GPE
ftr-415	1503	6	773	CARDINAL
ftr-415	1503	7	276	CARDINAL
ftr-415	1503	8	fed	ORG
ftr-415	1503	9	cir	ORG
ftr-415	1503	10	1985	DATE
ftr-415	1503	11	unger v. commissioner	PERSON
ftr-415	1503	12	936	CARDINAL
ftr-415	1503	13	1316	DATE
ftr-415	1503	14	d.c	GPE
ftr-415	1503	15	cir	ORG
ftr-415	1503	16	1991	DATE
ftr-415	1505	1	109	CARDINAL
ftr-415	1505	2	423	CARDINAL
ftr-415	1505	3	1997	DATE
ftr-415	1505	4	2003	DATE
ftr-415	1505	5	133 1056	CARDINAL
ftr-415	1505	6	madison gas & elec. co.	ORG
ftr-415	1505	7	72	CARDINAL
ftr-415	1505	8	521	CARDINAL
ftr-415	1505	9	1979	DATE
ftr-415	1505	10	aff’d	ORG
ftr-415	1505	11	633	CARDINAL
ftr-415	1505	12	512	CARDINAL
ftr-415	1505	13	7th	ORDINAL
ftr-415	1505	14	1980	DATE
ftr-415	1505	15	162	CARDINAL
ftr-415	1505	16	eighth	ORDINAL
ftr-415	1506	1	inc. &	ORG
ftr-415	1507	1	77	CARDINAL
ftr-415	1507	2	217	CARDINAL
ftr-415	1507	3	8th	ORDINAL
ftr-415	1507	4	104 t.c	PERSON
ftr-415	1507	5	105	CARDINAL
ftr-415	1507	6	1995	DATE
ftr-415	1509	1	b.	PERSON
ftr-415	1510	1	eleventh	ORDINAL
ftr-415	1512	1	coggin automotive corp.	ORG
ftr-415	1513	1	292	CARDINAL
ftr-415	1513	2	1326	CARDINAL
ftr-415	1513	3	2002-	DATE
ftr-415	1513	4	89	CARDINAL
ftr-415	1513	5	2002-2826	DATE
ftr-415	1513	6	11th	ORDINAL
ftr-415	1515	1	the eleventh circuit	ORG
ftr-415	1515	2	hill	PERSON
ftr-415	1517	1	hill	PERSON
ftr-415	1518	1	4.	CARDINAL
ftr-415	1518	2	daisy	PERSON
ftr-415	1519	1	oren v. commissioner	PERSON
ftr-415	1519	2	t.c.	PERSON
ftr-415	1520	1	2002	CARDINAL
ftr-415	1520	2	172	CARDINAL
ftr-415	1520	3	7/19/02	CARDINAL
ftr-415	1521	1	three	CARDINAL
ftr-415	1521	2	one	CARDINAL
ftr-415	1524	1	ruwe	PERSON
ftr-415	1525	1	200,000	MONEY
ftr-415	1527	1	ruwe	PERSON
ftr-415	1527	2	one	CARDINAL
ftr-415	1529	1	1	CARDINAL
ftr-415	1530	1	1.1502-20	CARDINAL
ftr-415	1531	1	rite aid corp.	ORG
ftr-415	1532	1	v. united states	GPE
ftr-415	1532	2	255	CARDINAL
ftr-415	1532	3	1357	CARDINAL
ftr-415	1532	4	88	CARDINAL
ftr-415	1532	5	2001-5058	DATE
ftr-415	1532	6	fed	ORG
ftr-415	1532	7	cir	PERSON
ftr-415	1533	1	7/6/01	DATE
ftr-415	1533	2	46	CARDINAL
ftr-415	1535	1	500	CARDINAL
ftr-415	1535	2	2000	CARDINAL
ftr-415	1535	3	¶50,429	CARDINAL
ftr-415	1535	4	85	CARDINAL
ftr-415	1535	5	4/21/00	CARDINAL
ftr-415	1536	1	$33 million	MONEY
ftr-415	1536	2	$22 million	MONEY
ftr-415	1537	1	1.1502-20	CARDINAL
ftr-415	1537	2	134	CARDINAL
ftr-415	1537	3	florida	GPE
ftr-415	1539	1	1.1502-20	CARDINAL
ftr-415	1539	2	1	CARDINAL
ftr-415	1539	3	2	CARDINAL
ftr-415	1539	4	3	CARDINAL
ftr-415	1541	1	1.1502-20	CARDINAL
ftr-415	1542	1	reg	CARDINAL
ftr-415	1543	1	1.1502-20	CARDINAL
ftr-415	1543	2	$28 million	MONEY
ftr-415	1544	1	reg	CARDINAL
ftr-415	1545	1	1.1502-20	CARDINAL
ftr-415	1546	1	mayer	PERSON
ftr-415	1547	1	1.1502-20	CARDINAL
ftr-415	1547	2	165	CARDINAL
ftr-415	1552	1	1.1502-20	CARDINAL
ftr-415	1552	2	congress	ORG
ftr-415	1552	3	§	ORG
ftr-415	1552	4	382	CARDINAL
ftr-415	1552	5	383	CARDINAL
ftr-415	1553	1	mayer	PERSON
ftr-415	1553	2	congress	ORG
ftr-415	1554	1	a.	PERSON
ftr-415	1554	2	first	ORDINAL
ftr-415	1554	3	irs	ORG
ftr-415	1555	1	cc-2001-042	LAW
ftr-415	1557	1	six months later	DATE
ftr-415	1557	2	irs	ORG
ftr-415	1558	1	2002-11, 2002-7	DATE
ftr-415	1559	1	526	CARDINAL
ftr-415	1559	2	2/19/02	CARDINAL
ftr-415	1560	1	1.1502-20	CARDINAL
ftr-415	1561	1	the internal revenue service	ORG
ftr-415	1562	1	1.150220	MONEY
ftr-415	1564	1	2003	DATE
ftr-415	1564	2	135	CARDINAL
ftr-415	1564	3	1.337(d)-2	CARDINAL
ftr-415	1564	4	1.1502-20	CARDINAL
ftr-415	1565	1	1.337(d)-2	CARDINAL
ftr-415	1568	1	2002-18, 2002-12	DATE
ftr-415	1569	1	644	CARDINAL
ftr-415	1569	2	3/25/02	CARDINAL
ftr-415	1574	1	t.d	PERSON
ftr-415	1574	2	8984	DATE
ftr-415	1574	3	67	CARDINAL
ftr-415	1574	4	11034	DATE
ftr-415	1574	5	3/12/02	CARDINAL
ftr-415	1574	6	reg-102740-02	DATE
ftr-415	1574	7	67	CARDINAL
ftr-415	1574	8	11070	DATE
ftr-415	1574	9	3/12/02	CARDINAL
ftr-415	1575	1	irs	ORG
ftr-415	1575	2	1502	CARDINAL
ftr-415	1578	1	1.337(d)-2	CARDINAL
ftr-415	1580	1	136	CARDINAL
ftr-415	1580	2	florida	GPE
ftr-415	1584	1	reg	CARDINAL
ftr-415	1585	1	1.150220(c)(1)(iii	CARDINAL
ftr-415	1586	1	3/6/02	DATE
ftr-415	1587	1	3/7/02	CARDINAL
ftr-415	1587	2	3/7/02	CARDINAL
ftr-415	1588	1	1.1502-20	CARDINAL
ftr-415	1589	1	october 18	DATE
ftr-415	1589	2	los angeles	GPE
ftr-415	1589	3	the american bar association	ORG
ftr-415	1589	4	jeffrey h. paravano	PERSON
ftr-415	1589	5	bank of america corp.	ORG
ftr-415	1590	1	351	CARDINAL
ftr-415	1594	1	charles ilfeld co.	ORG
ftr-415	1594	2	v. hernandez	PERSON
ftr-415	1594	3	292	CARDINAL
ftr-415	1594	4	u.s.	GPE
ftr-415	1594	5	1934	DATE
ftr-415	1594	6	the supreme court	ORG
ftr-415	1595	1	2002	DATE
ftr-415	1595	2	205	CARDINAL
ftr-415	1598	1	t.d	PERSON
ftr-415	1598	2	8998	DATE
ftr-415	1598	3	67	CARDINAL
ftr-415	1598	4	37998	DATE
ftr-415	1598	5	5/31/02	CARDINAL
ftr-415	1598	6	reg-102305-02	DATE
ftr-415	1599	1	67	CARDINAL
ftr-415	1599	2	38040	DATE
ftr-415	1599	3	5/31/02	CARDINAL
ftr-415	1602	1	1.337(d)2t(a)(4	CARDINAL
ftr-415	1606	1	1.337(d)2t(b)(4	CARDINAL
ftr-415	1608	1	f.	PERSON
ftr-415	1609	1	section 1502	LAW
ftr-415	1609	2	67	CARDINAL
ftr-415	1609	3	65060	DATE
ftr-415	1609	4	10/23/02	CARDINAL
ftr-415	1611	1	1.337(d)-2	CARDINAL
ftr-415	1612	1	reg	CARDINAL
ftr-415	1613	1	1.1502-35	CARDINAL
ftr-415	1615	1	1.337(d)-2	CARDINAL
ftr-415	1615	2	2002-18, 2002-12	DATE
ftr-415	1616	1	644	CARDINAL
ftr-415	1616	2	3/25/02	CARDINAL
ftr-415	1616	3	more than one	CARDINAL
ftr-415	1616	4	2003	DATE
ftr-415	1616	5	137	CARDINAL
ftr-415	1617	1	three	CARDINAL
ftr-415	1617	2	1	CARDINAL
ftr-415	1617	3	2	CARDINAL
ftr-415	1617	4	3	CARDINAL
ftr-415	1621	1	first	ORDINAL
ftr-415	1622	1	1	CARDINAL
ftr-415	1622	2	2	CARDINAL
ftr-415	1624	1	first	ORDINAL
ftr-415	1625	1	a single taxable	DATE
ftr-415	1625	2	year	DATE
ftr-415	1626	1	second	ORDINAL
ftr-415	1626	2	second	ORDINAL
ftr-415	1626	3	the taxable year	DATE
ftr-415	1629	1	1	CARDINAL
ftr-415	1629	2	2	CARDINAL
ftr-415	1631	1	1.1502-20	CARDINAL
ftr-415	1634	1	138	CARDINAL
ftr-415	1634	2	florida	GPE
ftr-415	1639	1	3/7/02	CARDINAL
ftr-415	1639	2	10/23/02	CARDINAL
ftr-415	1639	3	2	CARDINAL
ftr-415	1640	1	reg-125161-01	DATE
ftr-415	1640	2	section 446	LAW
ftr-415	1640	3	66	CARDINAL
ftr-415	1640	4	56262	DATE
ftr-415	1642	1	1.446-1(c)(2)(iii	CARDINAL
ftr-415	1643	1	1.1502-13(a)(3	DATE
ftr-415	1643	2	1995	DATE
ftr-415	1645	1	general motors corp.	ORG
ftr-415	1645	2	112 t.c	QUANTITY
ftr-415	1645	3	270	CARDINAL
ftr-415	1645	4	1999	DATE
ftr-415	1646	1	1.1502-13(b)(2	CARDINAL
ftr-415	1647	1	irs	ORG
ftr-415	1648	1	1.1502-13	CARDINAL
ftr-415	1649	1	a.	PERSON
ftr-415	1650	1	t.d	PERSON
ftr-415	1650	2	9025	CARDINAL
ftr-415	1650	3	section 446	LAW
ftr-415	1650	4	67	CARDINAL
ftr-415	1650	5	76985	DATE
ftr-415	1650	6	12/16/02	ORDINAL
ftr-415	1651	1	11/7/01	DATE
ftr-415	1652	1	3	CARDINAL
ftr-415	1652	2	irs	ORG
ftr-415	1653	1	rev	PERSON
ftr-415	1653	2	proc	PERSON
ftr-415	1654	1	2002-32, 2002-20	DATE
ftr-415	1655	1	959	CARDINAL
ftr-415	1655	2	5/20/02	CARDINAL
ftr-415	1656	1	the preceding 60 months	DATE
ftr-415	1657	1	4	CARDINAL
ftr-415	1657	2	t.d	PERSON
ftr-415	1657	3	67	CARDINAL
ftr-415	1657	4	43538	DATE
ftr-415	1657	5	6/28/02	CARDINAL
ftr-415	1658	1	1.1502-77	CARDINAL
ftr-415	1658	2	1.1502-78	CARDINAL
ftr-415	1658	3	reg-10380599	DATE
ftr-415	1658	4	65	CARDINAL
ftr-415	1658	5	57755	CARDINAL
ftr-415	1658	6	9/26/00	CARDINAL
ftr-415	1663	1	irs	ORG
ftr-415	1665	1	the interlake corp.	ORG
ftr-415	1666	1	112 t.c	QUANTITY
ftr-415	1666	2	103	CARDINAL
ftr-415	1666	3	1999	DATE
ftr-415	1666	4	under 2003	DATE
ftr-415	1666	5	139 12	DATE
ftr-415	1667	1	ira b.	PERSON
ftr-415	1667	2	martin j. m	PERSON
ftr-415	1667	3	jr.	PERSON
ftr-415	1667	4	the year 2001	DATE
ftr-415	1667	5	5	CARDINAL
ftr-415	1667	6	fla	GPE
ftr-415	1669	1	627	CARDINAL
ftr-415	1669	2	714	CARDINAL
ftr-415	1670	1	172	CARDINAL
ftr-415	1670	2	the carryback year	DATE
ftr-415	1671	1	years	DATE
ftr-415	1671	2	6/28/02	CARDINAL
ftr-415	1672	1	f. reorganizations	PERSON
ftr-415	1672	2	1	CARDINAL
ftr-415	1674	1	section 355(e	LAW
ftr-415	1674	2	66	CARDINAL
ftr-415	1674	3	66	CARDINAL
ftr-415	1677	1	1.355-7	CARDINAL
ftr-415	1677	2	reg-116733-98	DATE
ftr-415	1677	3	66	CARDINAL
ftr-415	1677	4	76	DATE
ftr-415	1677	5	1/21/01	CARDINAL
ftr-415	1677	6	reg-116733-98	DATE
ftr-415	1677	7	64	CARDINAL
ftr-415	1677	8	46155	DATE
ftr-415	1677	9	8/24/99	CARDINAL
ftr-415	1679	1	six	CARDINAL
ftr-415	1679	2	second	ORDINAL
ftr-415	1679	3	third	ORDINAL
ftr-415	1681	1	section 355(e	LAW
ftr-415	1681	2	66	CARDINAL
ftr-415	1681	3	40590	DATE
ftr-415	1682	1	1.355-7(e)(6	DATE
ftr-415	1682	2	7	CARDINAL
ftr-415	1684	1	third	ORDINAL
ftr-415	1684	2	fourth	ORDINAL
ftr-415	1685	1	8988	DATE
ftr-415	1686	1	section 355(e	LAW
ftr-415	1686	2	67	CARDINAL
ftr-415	1686	3	20632	DATE
ftr-415	1686	4	4/26/02	CARDINAL
ftr-415	1686	5	reg-163892-01	DATE
ftr-415	1686	6	section 355(e	LAW
ftr-415	1686	7	67	CARDINAL
ftr-415	1686	8	20711	DATE
ftr-415	1686	9	4/26/02	CARDINAL
ftr-415	1689	1	1.355-7	CARDINAL
ftr-415	1691	1	1.355-7	CARDINAL
ftr-415	1692	1	2002	DATE
ftr-415	1695	1	1.355-7t(b)(2	QUANTITY
ftr-415	1695	2	2 years	DATE
ftr-415	1695	3	2-year	DATE
ftr-415	1697	1	2-year	DATE
ftr-415	1697	2	140	CARDINAL
ftr-415	1697	3	florida	GPE
ftr-415	1700	1	2-year	DATE
ftr-415	1701	1	2-year	DATE
ftr-415	1702	1	2-year	DATE
ftr-415	1704	1	1.355-2(b	CARDINAL
ftr-415	1706	1	one	CARDINAL
ftr-415	1706	2	seven	CARDINAL
ftr-415	1706	3	1	CARDINAL
ftr-415	1706	4	more than 6 months	DATE
ftr-415	1706	5	one year	DATE
ftr-415	1706	6	6 months	DATE
ftr-415	1707	1	2	CARDINAL
ftr-415	1707	2	more than 6 months	DATE
ftr-415	1707	3	one year	DATE
ftr-415	1707	4	6 months	DATE
ftr-415	1707	5	no more than 25 percent	PERCENT
ftr-415	1707	6	one year	DATE
ftr-415	1707	7	6 months	DATE
ftr-415	1708	1	3	CARDINAL
ftr-415	1708	2	one year	DATE
ftr-415	1709	1	2-year	DATE
ftr-415	1709	2	one-year	DATE
ftr-415	1710	1	4	CARDINAL
ftr-415	1710	2	more than 2 years	DATE
ftr-415	1710	3	6 months	DATE
ftr-415	1711	1	5)an	ORG
ftr-415	1711	2	5 percent	PERCENT
ftr-415	1711	3	10 percent	PERCENT
ftr-415	1713	1	6	CARDINAL
ftr-415	1715	1	7	CARDINAL
ftr-415	1716	1	2	CARDINAL
ftr-415	1716	2	1032	DATE
ftr-415	1718	1	2002-1, 2002-2	DATE
ftr-415	1719	1	268	CARDINAL
ftr-415	1719	2	1/14/02	CARDINAL
ftr-415	1720	1	355	CARDINAL
ftr-415	1721	1	2003	DATE
ftr-415	1721	2	141 13	DATE
ftr-415	1722	1	lewis carroll	PERSON
ftr-415	1722	2	196	CARDINAL
ftr-415	1722	3	1966	DATE
ftr-415	1724	1	first	ORDINAL
ftr-415	1726	1	second	ORDINAL
ftr-415	1728	1	third	ORDINAL
ftr-415	1729	1	3	CARDINAL
ftr-415	1730	1	south tulsa	GPE
ftr-415	1731	1	118 t.c	QUANTITY
ftr-415	1731	2	84	CARDINAL
ftr-415	1731	3	1/28/02	CARDINAL
ftr-415	1732	1	355(e	TIME
ftr-415	1732	2	355	CARDINAL
ftr-415	1734	1	only $253,000	MONEY
ftr-415	1734	2	5,530,000	MONEY
ftr-415	1736	1	pope & talbot, inc.	ORG
ftr-415	1737	1	104 t.c	QUANTITY
ftr-415	1737	2	574	CARDINAL
ftr-415	1737	3	1995	DATE
ftr-415	1737	4	aff’d	ORG
ftr-415	1737	5	162	CARDINAL
ftr-415	1737	6	1236	CARDINAL
ftr-415	1737	7	9th	ORDINAL
ftr-415	1737	8	1999	DATE
ftr-415	1739	1	4.	CARDINAL
ftr-415	1742	1	2002-49, 2002-32	DATE
ftr-415	1743	1	288	CARDINAL
ftr-415	1743	2	8/12/02	CARDINAL
ftr-415	1744	1	5-year	DATE
ftr-415	1744	2	5-year	DATE
ftr-415	1744	3	355	CARDINAL
ftr-415	1745	1	1	CARDINAL
ftr-415	1745	2	20 percent	PERCENT
ftr-415	1745	3	142	CARDINAL
ftr-415	1745	4	florida	GPE
ftr-415	1746	1	another 20 percent	PERCENT
ftr-415	1747	1	2 years	DATE
ftr-415	1747	2	the other 80 percent	PERCENT
ftr-415	1748	1	the first day of year 6	DATE
ftr-415	1748	2	40 percent	PERCENT
ftr-415	1749	1	irs	ORG
ftr-415	1750	1	92-17	CARDINAL
ftr-415	1750	2	142	CARDINAL
ftr-415	1751	1	the first 2 years	DATE
ftr-415	1752	1	99-6	CARDINAL
ftr-415	1752	2	432	CARDINAL
ftr-415	1752	3	the 80 percent	PERCENT
ftr-415	1752	4	5 years	DATE
ftr-415	1752	5	355(b)(2)(c	DATE
ftr-415	1753	1	1.355-3(b)(3)(ii	CARDINAL
ftr-415	1754	1	2	CARDINAL
ftr-415	1754	2	1	CARDINAL
ftr-415	1754	3	20 percent	PERCENT
ftr-415	1754	4	the first day of year 2	DATE
ftr-415	1754	5	721	CARDINAL
ftr-415	1754	6	year 6	DATE
ftr-415	1755	1	llc	DATE
ftr-415	1755	2	5-year	DATE
ftr-415	1756	1	355(b)(2)(c	DATE
ftr-415	1757	1	the llc interest	ORG
ftr-415	1757	2	year 2	DATE
ftr-415	1757	3	llc	DATE
ftr-415	1758	1	llc	DATE
ftr-415	1758	2	year 2	DATE
ftr-415	1760	1	5	CARDINAL
ftr-415	1762	1	v. united states	GPE
ftr-415	1762	2	52	CARDINAL
ftr-415	1763	1	165	CARDINAL
ftr-415	1763	2	2002-	DATE
ftr-415	1764	1	89	CARDINAL
ftr-415	1764	2	20021553	DATE
ftr-415	1764	3	3/25/02	CARDINAL
ftr-415	1765	1	rsc	ORG
ftr-415	1766	1	approximately 6 million	CARDINAL
ftr-415	1766	2	august 9, 1991	DATE
ftr-415	1767	1	december 31, 1992	DATE
ftr-415	1767	2	rsc	ORG
ftr-415	1767	3	roughly 87 percent	PERCENT
ftr-415	1768	1	rsc	ORG
ftr-415	1768	2	1995	DATE
ftr-415	1768	3	1991	DATE
ftr-415	1768	4	mcdonald’s restaurants of	ORG
ftr-415	1768	5	illinois, inc.	ORG
ftr-415	1769	1	688	CARDINAL
ftr-415	1769	2	520	CARDINAL
ftr-415	1769	3	7th	ORDINAL
ftr-415	1769	4	1982	DATE
ftr-415	1770	1	enron	ORG
ftr-415	1770	2	worldcom	ORG
ftr-415	1770	3	xerox	ORG
ftr-415	1771	1	penrod v. commissioner	PERSON
ftr-415	1771	2	88	CARDINAL
ftr-415	1771	3	1987	DATE
ftr-415	1771	4	1991	DATE
ftr-415	1772	1	rsc	ORG
ftr-415	1772	2	august 9, 1991	DATE
ftr-415	1773	1	1/28/98	CARDINAL
ftr-415	1774	1	1.368-1(e	CARDINAL
ftr-415	1775	1	6	CARDINAL
ftr-415	1776	1	irs	ORG
ftr-415	1778	1	2002-85	DATE
ftr-415	1778	2	52	CARDINAL
ftr-415	1779	1	986	CARDINAL
ftr-415	1779	2	12/30/02	CARDINAL
ftr-415	1780	1	2003	DATE
ftr-415	1780	2	143	CARDINAL
ftr-415	1780	3	302	CARDINAL
ftr-415	1780	4	u.s.	GPE
ftr-415	1780	5	654	CARDINAL
ftr-415	1780	6	302	CARDINAL
ftr-415	1780	7	454	CARDINAL
ftr-415	1780	8	1938	DATE
ftr-415	1782	1	irs	ORG
ftr-415	1782	2	2001-24, 2001-1	DATE
ftr-415	1782	3	1290	CARDINAL
ftr-415	1782	4	§ 368(a)(2)(c	DATE
ftr-415	1783	1	irs	ORG
ftr-415	1783	2	368(a)(2)(a	DATE
ftr-415	1785	1	7	CARDINAL
ftr-415	1786	1	t.d	PERSON
ftr-415	1786	2	9038	CARDINAL
ftr-415	1786	3	68	CARDINAL
ftr-415	1786	4	3384	CARDINAL
ftr-415	1786	5	1/24/03	CARDINAL
ftr-415	1786	6	reg126485-01	EVENT
ftr-415	1786	7	68	CARDINAL
ftr-415	1786	8	3477	CARDINAL
ftr-415	1786	9	1/24/03	CARDINAL
ftr-415	1787	1	reg-126485-01	DATE
ftr-415	1787	2	66	CARDINAL
ftr-415	1787	3	57400	CARDINAL
ftr-415	1787	4	reg106186-98	ORG
ftr-415	1787	5	65	CARDINAL
ftr-415	1787	6	5/16/00	CARDINAL
ftr-415	1789	1	1.368-2(b)(1	MONEY
ftr-415	1790	1	2001	DATE
ftr-415	1791	1	the treasury department	ORG
ftr-415	1791	2	2001	DATE
ftr-415	1793	1	1.1368-2t(b	CARDINAL
ftr-415	1795	1	jargon	ORG
ftr-415	1797	1	301.7701-2(a	QUANTITY
ftr-415	1798	1	reit subsidiaries	ORG
ftr-415	1800	1	301.7701-2(b	DATE
ftr-415	1803	1	the united states	GPE
ftr-415	1805	1	1	CARDINAL
ftr-415	1805	2	one	CARDINAL
ftr-415	1805	3	144	CARDINAL
ftr-415	1805	4	florida	GPE
ftr-415	1806	1	one	CARDINAL
ftr-415	1806	2	one	CARDINAL
ftr-415	1806	3	2	CARDINAL
ftr-415	1809	1	2000-5	DATE
ftr-415	1809	2	2000-1	DATE
ftr-415	1809	3	1	CARDINAL
ftr-415	1809	4	2 & 4	DATE
ftr-415	1809	5	3	CARDINAL
ftr-415	1809	6	5	CARDINAL
ftr-415	1809	7	6	CARDINAL
ftr-415	1810	1	1/24/03	CARDINAL
ftr-415	1811	1	1	CARDINAL
ftr-415	1813	1	metro leasing & development corp.	ORG
ftr-415	1814	1	119	CARDINAL
ftr-415	1815	1	t.c.	ORG
ftr-415	1816	1	531-537	CARDINAL
ftr-415	1817	1	535(b)(6)(a	CARDINAL
ftr-415	1817	2	three	CARDINAL
ftr-415	1818	1	first	ORDINAL
ftr-415	1818	2	future years	DATE
ftr-415	1818	3	453	CARDINAL
ftr-415	1819	1	future years	DATE
ftr-415	1820	1	second	ORDINAL
ftr-415	1823	1	rutter rex manufacturing co.	ORG
ftr-415	1823	2	853	CARDINAL
ftr-415	1823	3	1275	CARDINAL
ftr-415	1823	4	5th	ORDINAL
ftr-415	1823	5	1988	DATE
ftr-415	1823	6	rev’g t.c.	PERSON
ftr-415	1823	7	1987	DATE
ftr-415	1823	8	296	CARDINAL
ftr-415	1823	9	fifth	ORDINAL
ftr-415	1825	1	third	ORDINAL
ftr-415	1827	1	100,000	MONEY
ftr-415	1827	2	35,884	MONEY
ftr-415	1827	3	only $17,825	MONEY
ftr-415	1827	4	15,738	MONEY
ftr-415	1827	5	2,674	MONEY
ftr-415	1828	1	2003	DATE
ftr-415	1828	2	145 14	DATE
ftr-415	1829	1	zenz v. quinlivan	PERSON
ftr-415	1829	2	213	CARDINAL
ftr-415	1829	3	914	CARDINAL
ftr-415	1829	4	6th	ORDINAL
ftr-415	1829	5	1954	DATE
ftr-415	1829	6	second	ORDINAL
ftr-415	1829	7	third	ORDINAL
ftr-415	1830	1	1	CARDINAL
ftr-415	1831	1	zenz14	ORG
ftr-415	1833	1	t.c.	PERSON
ftr-415	1834	1	2002-113	DATE
ftr-415	1834	2	5/6/02	CARDINAL
ftr-415	1839	1	ruwe	PERSON
ftr-415	1842	1	2	CARDINAL
ftr-415	1842	2	irs	ORG
ftr-415	1843	1	t.d	PERSON
ftr-415	1843	2	9022	TIME
ftr-415	1844	1	67	CARDINAL
ftr-415	1846	1	1.6043-4	CARDINAL
ftr-415	1846	2	form 8806	CARDINAL
ftr-415	1847	1	less than $100,000,000	MONEY
ftr-415	1848	1	partn	NORP
ftr-415	1848	2	ips a. form ation	ORG
ftr-415	1848	3	years 1	DATE
ftr-415	1851	1	67	CARDINAL
ftr-415	1851	2	3/29/02	CARDINAL
ftr-415	1852	1	the treasury department	ORG
ftr-415	1853	1	1.705-2	CARDINAL
ftr-415	1853	2	reg-106702-00	DATE
ftr-415	1853	3	66	CARDINAL
ftr-415	1853	4	315	CARDINAL
ftr-415	1853	5	irs	ORG
ftr-415	1854	1	99-57,1999-2	CARDINAL
ftr-415	1854	2	692	CARDINAL
ftr-415	1855	1	99-57	CARDINAL
ftr-415	1855	2	1999-2	DATE
ftr-415	1855	3	678	CARDINAL
ftr-415	1855	4	1	CARDINAL
ftr-415	1855	5	2	CARDINAL
ftr-415	1855	6	754	CARDINAL
ftr-415	1855	7	the year	DATE
ftr-415	1855	8	3	CARDINAL
ftr-415	1856	1	146	CARDINAL
ftr-415	1856	2	florida	GPE
ftr-415	1856	3	the tax year	DATE
ftr-415	1856	4	754	CARDINAL
ftr-415	1858	1	12/6/99	DATE
ftr-415	1859	1	a.	PERSON
ftr-415	1859	2	-01	DATE
ftr-415	1859	3	67	CARDINAL
ftr-415	1859	4	15132	DATE
ftr-415	1859	5	3/29/02	CARDINAL
ftr-415	1861	1	1.705-2	CARDINAL
ftr-415	1861	2	the same day	DATE
ftr-415	1862	1	reg	CARDINAL
ftr-415	1863	1	1.705-2	CARDINAL
ftr-415	1863	2	a year	DATE
ftr-415	1863	3	754	CARDINAL
ftr-415	1865	1	3/29/02	CARDINAL
ftr-415	1866	1	2	CARDINAL
ftr-415	1867	1	proc	PERSON
ftr-415	1868	1	2002-69, 2002-45	DATE
ftr-415	1869	1	831	CARDINAL
ftr-415	1871	1	irs	ORG
ftr-415	1872	1	irs	ORG
ftr-415	1874	1	llc	GPE
ftr-415	1875	1	1	CARDINAL
ftr-415	1877	1	ballantyne v. commissioner	ORG
ftr-415	1877	2	t.c.	PERSON
ftr-415	1878	1	2002	CARDINAL
ftr-415	1878	2	160	CARDINAL
ftr-415	1878	3	6/24/02	CARDINAL
ftr-415	1879	1	many years	DATE
ftr-415	1882	1	2003	DATE
ftr-415	1882	2	147	CARDINAL
ftr-415	1882	3	reg	CARDINAL
ftr-415	1883	1	1.704-1(b)(3	CARDINAL
ftr-415	1885	1	year to year	DATE
ftr-415	1886	1	50/50	CARDINAL
ftr-415	1887	1	ruwe	PERSON
ftr-415	1888	1	2002	DATE
ftr-415	1889	1	2002	DATE
ftr-415	1890	1	2002	DATE
ftr-415	1891	1	1	CARDINAL
ftr-415	1892	1	madison	PERSON
ftr-415	1892	2	295	CARDINAL
ftr-415	1892	3	280	CARDINAL
ftr-415	1892	4	90	CARDINAL
ftr-415	1892	5	2002-5132	DATE
ftr-415	1892	6	2d	DATE
ftr-415	1894	1	ninth	ORDINAL
ftr-415	1894	2	tmp	ORG
ftr-415	1894	3	tmp	ORG
ftr-415	1895	1	tmp	ORG
ftr-415	1896	1	transpac	GPE
ftr-415	1896	2	1982-12	DATE
ftr-415	1896	3	147	CARDINAL
ftr-415	1896	4	221	CARDINAL
ftr-415	1896	5	2d	DATE
ftr-415	1896	6	1998	DATE
ftr-415	1897	1	2	CARDINAL
ftr-415	1898	1	asa investerings partnership	ORG
ftr-415	1898	2	118 t.c	QUANTITY
ftr-415	1898	3	423	CARDINAL
ftr-415	1898	4	5/22/02	CARDINAL
ftr-415	1899	1	asa investerings	ORG
ftr-415	1899	2	t.c.	PERSON
ftr-415	1900	1	1998	CARDINAL
ftr-415	1900	2	305	CARDINAL
ftr-415	1900	3	201	CARDINAL
ftr-415	1900	4	505	CARDINAL
ftr-415	1900	5	d.c	GPE
ftr-415	1900	6	2000	DATE
ftr-415	1902	1	531	CARDINAL
ftr-415	1902	2	871	CARDINAL
ftr-415	1902	3	2000	DATE
ftr-415	1903	1	ruwe	PERSON
ftr-415	1905	1	3	CARDINAL
ftr-415	1905	2	gustin v. commissioner	PERSON
ftr-415	1905	3	t.c.	PERSON
ftr-415	1906	1	2002-64	DATE
ftr-415	1906	2	3/7/02	CARDINAL
ftr-415	1907	1	148	CARDINAL
ftr-415	1907	2	florida	GPE
ftr-415	1912	1	1	CARDINAL
ftr-415	1912	2	453	CARDINAL
ftr-415	1913	1	merrill lynch’s	ORG
ftr-415	1914	1	t.c.	PERSON
ftr-415	1915	1	1997-115	DATE
ftr-415	1915	2	3/5/97	CARDINAL
ftr-415	1915	3	157	CARDINAL
ftr-415	1915	4	231	CARDINAL
ftr-415	1915	5	98	CARDINAL
ftr-415	1915	6	82	CARDINAL
ftr-415	1915	7	98-6682	CARDINAL
ftr-415	1915	8	3d	CARDINAL
ftr-415	1916	1	10/13/98	CARDINAL
ftr-415	1916	2	21	CARDINAL
ftr-415	1917	1	526	CARDINAL
ftr-415	1917	2	3/2/99	CARDINAL
ftr-415	1918	1	laro	PERSON
ftr-415	1918	2	453	CARDINAL
ftr-415	1918	3	goldstein v. commissioner	PERSON
ftr-415	1918	4	364	CARDINAL
ftr-415	1918	5	734	CARDINAL
ftr-415	1918	6	2d	DATE
ftr-415	1918	7	1966	DATE
ftr-415	1919	1	385	CARDINAL
ftr-415	1919	2	1967	DATE
ftr-415	1920	1	colgate	ORG
ftr-415	1920	2	$105 million	MONEY
ftr-415	1920	3	1988	DATE
ftr-415	1920	4	1989	DATE
ftr-415	1920	5	three	CARDINAL
ftr-415	1920	6	about 90%	PERCENT
ftr-415	1920	7	colgate	ORG
ftr-415	1920	8	about 9%	PERCENT
ftr-415	1920	9	merrill lynch	ORG
ftr-415	1920	10	about 1%	PERCENT
ftr-415	1922	1	15a.453-1(c	DATE
ftr-415	1923	1	the several years	DATE
ftr-415	1923	2	1989	DATE
ftr-415	1924	1	u.s.	GPE
ftr-415	1925	1	colgate	ORG
ftr-415	1925	2	90 percent	PERCENT
ftr-415	1926	1	1991	DATE
ftr-415	1926	2	about $100 million	MONEY
ftr-415	1926	3	1988	DATE
ftr-415	1927	1	third	ORDINAL
ftr-415	1927	2	the tax court’s	ORG
ftr-415	1927	3	acm	ORG
ftr-415	1928	1	third	ORDINAL
ftr-415	1929	1	2	CARDINAL
ftr-415	1929	2	foley	PERSON
ftr-415	1929	3	merrill lynch §	ORG
ftr-415	1929	4	453	CARDINAL
ftr-415	1930	1	asa investerings partnership	ORG
ftr-415	1930	2	t.c.	PERSON
ftr-415	1931	1	1998	CARDINAL
ftr-415	1931	2	305	CARDINAL
ftr-415	1931	3	8/20/98	CARDINAL
ftr-415	1932	1	merrill lynch §	ORG
ftr-415	1932	2	453	CARDINAL
ftr-415	1932	3	foley	PERSON
ftr-415	1933	1	a. affirmed	PERSON
ftr-415	1933	2	asa investerings partnership	ORG
ftr-415	1933	3	201	CARDINAL
ftr-415	1933	4	505	CARDINAL
ftr-415	1933	5	2000	CARDINAL
ftr-415	1934	1	85	CARDINAL
ftr-415	1934	2	2000675	DATE
ftr-415	1934	3	d.c	GPE
ftr-415	1934	4	cir	ORG
ftr-415	1935	1	2/1/00	CARDINAL
ftr-415	1938	1	531	CARDINAL
ftr-415	1938	2	871	CARDINAL
ftr-415	1938	3	10/2/00	CARDINAL
ftr-415	1939	1	d.c.	GPE
ftr-415	1941	1	2003	DATE
ftr-415	1941	2	149 3	DATE
ftr-415	1942	1	saba	GPE
ftr-415	1942	2	t.c.	PERSON
ftr-415	1943	1	1999-359	DATE
ftr-415	1944	1	brunswick	PERSON
ftr-415	1944	2	acm	ORG
ftr-415	1945	1	nims	PERSON
ftr-415	1945	2	congress	ORG
ftr-415	1947	1	60-month	DATE
ftr-415	1948	1	a. d.c.	PERSON
ftr-415	1948	2	saba	GPE
ftr-415	1948	3	asa	ORG
ftr-415	1949	1	saba	GPE
ftr-415	1949	2	273	CARDINAL
ftr-415	1949	3	1135	CARDINAL
ftr-415	1949	4	2002-	DATE
ftr-415	1949	5	¶50,145	CARDINAL
ftr-415	1949	6	88	CARDINAL
ftr-415	1949	7	2001-7318	DATE
ftr-415	1949	8	d.c	GPE
ftr-415	1949	9	cir	ORG
ftr-415	1950	1	asa investerings	ORG
ftr-415	1950	2	t.c.	GPE
ftr-415	1951	1	1999-359	DATE
ftr-415	1951	2	t.c.	GPE
ftr-415	1952	1	2003-31	DATE
ftr-415	1952	2	2/11/03	CARDINAL
ftr-415	1953	1	asa	ORG
ftr-415	1953	2	nims	ORG
ftr-415	1955	1	brunswick	GPE
ftr-415	1956	1	asa	ORG
ftr-415	1957	1	brunswick	GPE
ftr-415	1957	2	asa	ORG
ftr-415	1958	1	asa	ORG
ftr-415	1958	2	brunswick	GPE
ftr-415	1958	3	bermuda	LOC
ftr-415	1959	1	asa	ORG
ftr-415	1960	1	saba	GPE
ftr-415	1960	2	brunswick	GPE
ftr-415	1961	1	asa	ORG
ftr-415	1963	1	saba	GPE
ftr-415	1963	2	brunswick	GPE
ftr-415	1964	1	brunswick	GPE
ftr-415	1964	2	the supreme court’s	ORG
ftr-415	1964	3	moline properties, inc.	ORG
ftr-415	1965	1	319	CARDINAL
ftr-415	1965	2	436	CARDINAL
ftr-415	1965	3	87	CARDINAL
ftr-415	1965	4	l. ed	PERSON
ftr-415	1966	1	1499	CARDINAL
ftr-415	1966	2	63	CARDINAL
ftr-415	1966	3	s. ct	PERSON
ftr-415	1967	1	1132	CARDINAL
ftr-415	1967	2	two	CARDINAL
ftr-415	1967	3	150	CARDINAL
ftr-415	1967	4	florida	GPE
ftr-415	1967	5	saba	GPE
ftr-415	1967	6	asa	ORG
ftr-415	1969	1	4	CARDINAL
ftr-415	1970	1	boca investerings partnership	ORG
ftr-415	1970	2	v. united states	GPE
ftr-415	1970	3	167	CARDINAL
ftr-415	1970	4	f. supp	PERSON
ftr-415	1971	1	2d 298, 2001-	DATE
ftr-415	1971	2	88	CARDINAL
ftr-415	1971	3	2001-6252	DATE
ftr-415	1971	4	d. d.c	GPE
ftr-415	1972	1	american home products	ORG
ftr-415	1972	2	wyeth	PERSON
ftr-415	1972	3	merrill lynch	ORG
ftr-415	1972	4	157	CARDINAL
ftr-415	1972	5	231	CARDINAL
ftr-415	1972	6	3d	CARDINAL
ftr-415	1972	7	1998	DATE
ftr-415	1972	8	aff’g t.c.	PERSON
ftr-415	1973	1	1997-115	DATE
ftr-415	1974	1	526	CARDINAL
ftr-415	1974	2	1999	DATE
ftr-415	1974	3	asa investerings partnership	ORG
ftr-415	1974	4	201	CARDINAL
ftr-415	1974	5	505	CARDINAL
ftr-415	1974	6	d.c	GPE
ftr-415	1974	7	2000	DATE
ftr-415	1974	8	aff’g t.c.	PERSON
ftr-415	1975	1	1998	CARDINAL
ftr-415	1975	2	305	CARDINAL
ftr-415	1975	3	saba	GPE
ftr-415	1975	4	t.c.	PERSON
ftr-415	1976	1	1999-359	DATE
ftr-415	1976	2	273	CARDINAL
ftr-415	1976	3	1135	CARDINAL
ftr-415	1976	4	d.c	GPE
ftr-415	1976	5	2001	DATE
ftr-415	1976	6	t.c.	GPE
ftr-415	1977	1	2003-31	DATE
ftr-415	1979	1	friedman	PERSON
ftr-415	1980	1	a.	PERSON
ftr-415	1980	2	asa	ORG
ftr-415	1981	1	boca investerings partnership	ORG
ftr-415	1981	2	v. united states	GPE
ftr-415	1981	3	314	CARDINAL
ftr-415	1981	4	625	CARDINAL
ftr-415	1981	5	2003-1	DATE
ftr-415	1981	6	91	CARDINAL
ftr-415	1981	7	2003	DATE
ftr-415	1981	8	444	CARDINAL
ftr-415	1981	9	cir	ORG
ftr-415	1981	10	1/10/03	CARDINAL
ftr-415	1982	1	d.c.	GPE
ftr-415	1982	2	asa	ORG
ftr-415	1982	3	v. culbertson	PERSON
ftr-415	1982	4	337	CARDINAL
ftr-415	1982	5	733	CARDINAL
ftr-415	1982	6	1949	DATE
ftr-415	1983	1	sentelle	PERSON
ftr-415	1983	2	asa	ORG
ftr-415	1984	1	5	CARDINAL
ftr-415	1985	1	nicole rose corp.	ORG
ftr-415	1986	1	117 t.c	QUANTITY
ftr-415	1986	2	328	CARDINAL
ftr-415	1986	3	12/28/01	CARDINAL
ftr-415	1986	4	320	CARDINAL
ftr-415	1986	5	282	CARDINAL
ftr-415	1986	6	2003-1	DATE
ftr-415	1986	7	90 a.f.t.r.2d 20027702	CARDINAL
ftr-415	1986	8	2d	DATE
ftr-415	1987	1	12/13/02	CARDINAL
ftr-415	1989	1	351	CARDINAL
ftr-415	1989	2	dutch	NORP
ftr-415	1990	1	$22 million	MONEY
ftr-415	1992	1	eleventh	ORDINAL
ftr-415	1992	2	america, inc.	ORG
ftr-415	1993	1	254	CARDINAL
ftr-415	1993	2	1014	CARDINAL
ftr-415	1993	3	11th	ORDINAL
ftr-415	1993	4	2001	DATE
ftr-415	1997	1	6	CARDINAL
ftr-415	1999	1	andantech l.l.c.	PERSON
ftr-415	2000	1	2003	DATE
ftr-415	2001	1	151	CARDINAL
ftr-415	2001	2	t.c.	PERSON
ftr-415	2002	1	2002-97	DATE
ftr-415	2002	2	4/9/02	CARDINAL
ftr-415	2003	1	seven	CARDINAL
ftr-415	2003	2	40	CARDINAL
ftr-415	2003	3	ibm	ORG
ftr-415	2004	1	llc	ORG
ftr-415	2004	2	two	CARDINAL
ftr-415	2004	3	llc	DATE
ftr-415	2005	1	less than three months later	DATE
ftr-415	2005	2	one	CARDINAL
ftr-415	2005	3	2 percent	PERCENT
ftr-415	2005	4	the remaining	PERCENT
ftr-415	2005	5	98 percent	PERCENT
ftr-415	2006	1	the taxable year	DATE
ftr-415	2006	2	one-half	CARDINAL
ftr-415	2006	3	the approximately $122 million	MONEY
ftr-415	2008	1	three years	DATE
ftr-415	2009	1	mandate[d	PERSON
ftr-415	2010	1	jacobs	PERSON
ftr-415	2012	1	jacobs	PERSON
ftr-415	2013	1	llc	GPE
ftr-415	2015	1	llc	GPE
ftr-415	2017	1	llc	GPE
ftr-415	2018	1	jacobs	PERSON
ftr-415	2018	2	supreme court	ORG
ftr-415	2018	3	higgins v. smith	PERSON
ftr-415	2018	4	308	CARDINAL
ftr-415	2018	5	u.s.	GPE
ftr-415	2019	1	473	CARDINAL
ftr-415	2019	2	476	CARDINAL
ftr-415	2019	3	1940	DATE
ftr-415	2019	4	the supreme court	ORG
ftr-415	2022	1	one	CARDINAL
ftr-415	2023	1	152	CARDINAL
ftr-415	2023	2	florida	GPE
ftr-415	2026	1	912	CARDINAL
ftr-415	2026	2	736	CARDINAL
ftr-415	2026	3	741	CARDINAL
ftr-415	2026	4	4th	ORDINAL
ftr-415	2029	1	the limited, inc.	ORG
ftr-415	2030	1	113 t.c	QUANTITY
ftr-415	2030	2	169	CARDINAL
ftr-415	2030	3	9/7/99	CARDINAL
ftr-415	2032	1	halpern	PERSON
ftr-415	2032	2	956	CARDINAL
ftr-415	2033	1	a.	PERSON
ftr-415	2033	2	sixth	ORDINAL
ftr-415	2034	1	the limited, inc.	ORG
ftr-415	2035	1	286	CARDINAL
ftr-415	2035	2	324	CARDINAL
ftr-415	2035	3	2002-1	DATE
ftr-415	2035	4	89	CARDINAL
ftr-415	2035	5	2002-1924	DATE
ftr-415	2035	6	6th	ORDINAL
ftr-415	2036	1	4/11/02	PERSON
ftr-415	2037	1	u.s.	GPE
ftr-415	2037	2	956	CARDINAL
ftr-415	2039	1	8. third	CARDINAL
ftr-415	2041	1	cm holdings inc.	ORG
ftr-415	2041	2	301	CARDINAL
ftr-415	2041	3	96	CARDINAL
ftr-415	2041	4	¶50,596	CARDINAL
ftr-415	2041	5	90	CARDINAL
ftr-415	2041	6	3d	CARDINAL
ftr-415	2041	7	aff’g	CARDINAL
ftr-415	2041	8	254	PRODUCT
ftr-415	2041	9	578	CARDINAL
ftr-415	2041	10	2000	CARDINAL
ftr-415	2041	11	86	CARDINAL
ftr-415	2041	12	d.	NORP
ftr-415	2042	1	irs	ORG
ftr-415	2042	2	1,400	CARDINAL
ftr-415	2044	1	any year	DATE
ftr-415	2044	2	zero	CARDINAL
ftr-415	2045	1	6662	DATE
ftr-415	2046	1	40-year	DATE
ftr-415	2047	1	third	ORDINAL
ftr-415	2051	1	293	CARDINAL
ftr-415	2051	2	465	CARDINAL
ftr-415	2051	3	55	CARDINAL
ftr-415	2051	4	266	CARDINAL
ftr-415	2051	5	79	CARDINAL
ftr-415	2051	6	596	CARDINAL
ftr-415	2051	7	knetsch	ORG
ftr-415	2051	8	united states	GPE
ftr-415	2051	9	364	CARDINAL
ftr-415	2051	10	361	CARDINAL
ftr-415	2051	11	81	CARDINAL
ftr-415	2051	12	132	CARDINAL
ftr-415	2051	13	5	CARDINAL
ftr-415	2051	14	1960	DATE
ftr-415	2051	15	2003	DATE
ftr-415	2051	16	153	CARDINAL
ftr-415	2056	1	gregory	ORG
ftr-415	2056	2	knetsch	ORG
ftr-415	2067	1	congress	ORG
ftr-415	2069	1	congress	ORG
ftr-415	2071	1	camelot	LOC
ftr-415	2079	1	b.	PERSON
ftr-415	2080	1	1	CARDINAL
ftr-415	2081	1	2001-51, 2001-	DATE
ftr-415	2081	2	190	CARDINAL
ftr-415	2081	3	2000-15, 2000-1	DATE
ftr-415	2081	4	826	CARDINAL
ftr-415	2082	1	irs	ORG
ftr-415	2082	2	sixteen	CARDINAL
ftr-415	2084	1	154	CARDINAL
ftr-415	2084	2	florida	GPE
ftr-415	2085	1	1.6011	CARDINAL
ftr-415	2085	2	301.6111	CARDINAL
ftr-415	2086	1	1	CARDINAL
ftr-415	2087	1	90-105	CARDINAL
ftr-415	2087	2	future year	DATE
ftr-415	2087	3	2	CARDINAL
ftr-415	2087	4	9534, 1995-1	DATE
ftr-415	2087	5	309	CARDINAL
ftr-415	2087	6	3	CARDINAL
ftr-415	2087	7	95-53	CARDINAL
ftr-415	2087	8	334	CARDINAL
ftr-415	2087	9	4	CARDINAL
ftr-415	2087	10	98-5	DATE
ftr-415	2087	11	1998-1	DATE
ftr-415	2087	12	334	CARDINAL
ftr-415	2087	13	5	CARDINAL
ftr-415	2087	14	6	CARDINAL
ftr-415	2089	1	1.643(a)-8	CARDINAL
ftr-415	2089	2	7	CARDINAL
ftr-415	2091	1	99	CARDINAL
ftr-415	2091	2	835	CARDINAL
ftr-415	2092	1	8)	CARDINAL
ftr-415	2092	2	99-59	CARDINAL
ftr-415	2092	3	1999-2	DATE
ftr-415	2092	4	761	CARDINAL
ftr-415	2092	5	9	CARDINAL
ftr-415	2092	6	reg	DATE
ftr-415	2093	1	10	CARDINAL
ftr-415	2093	2	2000-12	DATE
ftr-415	2094	1	744	CARDINAL
ftr-415	2094	2	two	CARDINAL
ftr-415	2094	3	11	CARDINAL
ftr-415	2094	4	2000-44	DATE
ftr-415	2094	5	2000-2	DATE
ftr-415	2094	6	255	CARDINAL
ftr-415	2094	7	12	CARDINAL
ftr-415	2094	8	2000-60	DATE
ftr-415	2094	9	2000-2	DATE
ftr-415	2094	10	568	CARDINAL
ftr-415	2094	11	13	CARDINAL
ftr-415	2094	12	2000-61	DATE
ftr-415	2094	13	2000-2	DATE
ftr-415	2094	14	659	CARDINAL
ftr-415	2094	15	935	CARDINAL
ftr-415	2094	16	14	CARDINAL
ftr-415	2094	17	2001-16, 2001-1	DATE
ftr-415	2094	18	730	CARDINAL
ftr-415	2094	19	15	CARDINAL
ftr-415	2094	20	2001-17, 2001-1	DATE
ftr-415	2094	21	730	CARDINAL
ftr-415	2094	22	351	CARDINAL
ftr-415	2094	23	16	CARDINAL
ftr-415	2094	24	2001-45, 2001-	DATE
ftr-415	2094	25	129	CARDINAL
ftr-415	2094	26	u.s.	GPE
ftr-415	2094	27	u.s.	GPE
ftr-415	2095	1	2	CARDINAL
ftr-415	2096	1	2002-21, 2002-14	DATE
ftr-415	2097	1	730	CARDINAL
ftr-415	2097	2	3/18/02	CARDINAL
ftr-415	2102	1	3	CARDINAL
ftr-415	2104	1	2002-30, 2002-21	DATE
ftr-415	2105	1	971	CARDINAL
ftr-415	2105	2	5/28/02	CARDINAL
ftr-415	2108	1	1.446-3(f)(2	CARDINAL
ftr-415	2108	2	1.446-3(g)(4	CARDINAL
ftr-415	2109	1	quarterly	DATE
ftr-415	2109	2	3-month	DATE
ftr-415	2109	3	$100 million	MONEY
ftr-415	2110	1	the end of 18 months	DATE
ftr-415	2110	2	6 percent	PERCENT
ftr-415	2110	3	$92 million	MONEY
ftr-415	2111	1	8,280,000	MONEY
ftr-415	2111	2	$8 million	MONEY
ftr-415	2111	3	2003	DATE
ftr-415	2111	4	155	CARDINAL
ftr-415	2111	5	$8 million	MONEY
ftr-415	2112	1	quarterly	DATE
ftr-415	2112	2	18-month	DATE
ftr-415	2112	3	8,280,000	MONEY
ftr-415	2114	1	2002-30	DATE
ftr-415	2115	1	2002-35, 2002-21	DATE
ftr-415	2116	1	992	CARDINAL
ftr-415	2116	2	5/28/02	CARDINAL
ftr-415	2118	1	one year	DATE
ftr-415	2124	1	daily	DATE
ftr-415	2124	2	the year	DATE
ftr-415	2125	1	2002-30	DATE
ftr-415	2128	1	301.60112t(b)(2	CARDINAL
ftr-415	2129	1	4	CARDINAL
ftr-415	2130	1	one	CARDINAL
ftr-415	2132	1	2002-31	DATE
ftr-415	2132	2	22	CARDINAL
ftr-415	2133	1	1023	CARDINAL
ftr-415	2133	2	6/3/02	CARDINAL
ftr-415	2135	1	1.1275-4(b	CARDINAL
ftr-415	2135	2	one	CARDINAL
ftr-415	2137	1	a.	PERSON
ftr-415	2138	1	200231	DATE
ftr-415	2140	1	2002-36, 2002-22	DATE
ftr-415	2141	1	1029	CARDINAL
ftr-415	2141	2	6/3/02	CARDINAL
ftr-415	2143	1	5	CARDINAL
ftr-415	2144	1	2002-69, 2002-44	DATE
ftr-415	2145	1	760	CARDINAL
ftr-415	2145	2	99	CARDINAL
ftr-415	2145	3	385	CARDINAL
ftr-415	2146	1	156	CARDINAL
ftr-415	2146	2	florida	GPE
ftr-415	2146	3	162	CARDINAL
ftr-415	2146	4	163	CARDINAL
ftr-415	2147	1	6	CARDINAL
ftr-415	2148	1	2002-65, 2002-41	DATE
ftr-415	2149	1	690	CARDINAL
ftr-415	2149	2	10/15/02	DATE
ftr-415	2150	1	one	CARDINAL
ftr-415	2152	1	7	CARDINAL
ftr-415	2152	2	2002-70, 2002-44	DATE
ftr-415	2153	1	765	CARDINAL
ftr-415	2154	1	irs	ORG
ftr-415	2155	1	u.s.	GPE
ftr-415	2156	1	irs	ORG
ftr-415	2156	2	482	CARDINAL
ftr-415	2158	1	8	CARDINAL
ftr-415	2158	2	2002-71, 2002-44	DATE
ftr-415	2159	1	763	CARDINAL
ftr-415	2161	1	reg	CARDINAL
ftr-415	2162	1	1.446-4(b	CARDINAL
ftr-415	2163	1	1	CARDINAL
ftr-415	2164	1	9000	CARDINAL
ftr-415	2164	2	67	CARDINAL
ftr-415	2164	3	41324	DATE
ftr-415	2164	4	6/18/02	CARDINAL
ftr-415	2164	5	reg-110311-92	DATE
ftr-415	2164	6	67	CARDINAL
ftr-415	2164	7	6/18/02	CARDINAL
ftr-415	2165	1	6111(d	DATE
ftr-415	2165	2	6112	CARDINAL
ftr-415	2168	1	1.6011-4	CARDINAL
ftr-415	2171	1	irs	ORG
ftr-415	2173	1	1.6011-4	CARDINAL
ftr-415	2173	2	301.6111	CARDINAL
ftr-415	2175	1	2003	DATE
ftr-415	2175	2	157 2	CARDINAL
ftr-415	2176	1	9017	DATE
ftr-415	2176	2	67	CARDINAL
ftr-415	2176	3	reg-103735-00	DATE
ftr-415	2176	4	reg-154117-02	DATE
ftr-415	2176	5	reg154115-02	ORG
ftr-415	2176	6	reg-154429-02	DATE
ftr-415	2176	7	reg-154426-02	DATE
ftr-415	2176	8	67	CARDINAL
ftr-415	2177	1	irs	ORG
ftr-415	2179	1	1	CARDINAL
ftr-415	2179	2	2	CARDINAL
ftr-415	2179	3	3	CARDINAL
ftr-415	2179	4	4	CARDINAL
ftr-415	2179	5	5	CARDINAL
ftr-415	2179	6	6	CARDINAL
ftr-415	2179	7	than-45-day	DATE
ftr-415	2179	8	250,000	MONEY
ftr-415	2180	1	1/1/03	CARDINAL
ftr-415	2181	1	a. t.d.	PERSON
ftr-415	2181	2	9018	DATE
ftr-415	2181	3	67	CARDINAL
ftr-415	2181	4	67	CARDINAL
ftr-415	2182	1	irs	ORG
ftr-415	2183	1	3	CARDINAL
ftr-415	2183	2	irs	ORG
ftr-415	2183	3	4/23/02	CARDINAL
ftr-415	2184	1	2002-2, 2002-2	DATE
ftr-415	2185	1	304	CARDINAL
ftr-415	2185	2	1/14/02	CARDINAL
ftr-415	2186	1	the earlier of	DATE
ftr-415	2186	2	4/23/02	CARDINAL
ftr-415	2187	1	1	CARDINAL
ftr-415	2187	2	2	CARDINAL
ftr-415	2187	3	3	CARDINAL
ftr-415	2187	4	5	CARDINAL
ftr-415	2187	5	6	CARDINAL
ftr-415	2188	1	1	CARDINAL
ftr-415	2188	2	2	CARDINAL
ftr-415	2188	3	3	CARDINAL
ftr-415	2188	4	4	CARDINAL
ftr-415	2188	5	5	CARDINAL
ftr-415	2189	1	a.	PERSON
ftr-415	2189	2	larry r. langdon	PERSON
ftr-415	2189	3	irs	ORG
ftr-415	2189	4	lmsb	ORG
ftr-415	2189	5	2001	DATE
ftr-415	2189	6	247-8	CARDINAL
ftr-415	2189	7	2002-2, 2002-2	DATE
ftr-415	2190	1	304	CARDINAL
ftr-415	2190	2	1/14/02	CARDINAL
ftr-415	2191	1	irs	ORG
ftr-415	2193	1	june 11, 2002	DATE
ftr-415	2193	2	today	DATE
ftr-415	2193	3	irs	ORG
ftr-415	2193	4	1,633	CARDINAL
ftr-415	2193	5	1,180	CARDINAL
ftr-415	2194	1	1,506	CARDINAL
ftr-415	2194	2	more than $30 billion	MONEY
ftr-415	2195	1	sheryl stratton	PERSON
ftr-415	2195	2	today	DATE
ftr-415	2195	3	6/11/02	CARDINAL
ftr-415	2195	4	2002	DATE
ftr-415	2195	5	113-5	CARDINAL
ftr-415	2195	6	158	CARDINAL
ftr-415	2195	7	florida	GPE
ftr-415	2195	8	si c. irs	PERSON
ftr-415	2195	9	9/16/02	CARDINAL
ftr-415	2196	1	irs	ORG
ftr-415	2196	2	the end of august 2002	DATE
ftr-415	2196	3	irs	ORG
ftr-415	2196	4	1,664	CARDINAL
ftr-415	2196	5	1,206	CARDINAL
ftr-415	2197	1	d.	NORP
ftr-415	2197	2	6/27/02	CARDINAL
ftr-415	2197	3	2002	DATE
ftr-415	2197	4	125-1	CARDINAL
ftr-415	2197	5	6/28/02	CARDINAL
ftr-415	2197	6	irs	ORG
ftr-415	2198	1	irs	ORG
ftr-415	2198	2	one	CARDINAL
ftr-415	2198	3	last august	DATE
ftr-415	2198	4	merrill lynch	ORG
ftr-415	2198	5	pwc	ORG
ftr-415	2198	6	irs	ORG
ftr-415	2198	7	1995	DATE
ftr-415	2199	1	pwc	ORG
ftr-415	2199	2	irs	ORG
ftr-415	2200	1	irs	ORG
ftr-415	2201	1	e. warm-up	PERSON
ftr-415	2202	1	2002-63	DATE
ftr-415	2202	2	27	CARDINAL
ftr-415	2203	1	72	DATE
ftr-415	2203	2	7/8/02	CARDINAL
ftr-415	2204	1	7/1/02	DATE
ftr-415	2204	2	irs	ORG
ftr-415	2205	1	2001-51, 2001-2	DATE
ftr-415	2205	2	190	CARDINAL
ftr-415	2207	1	7525	DATE
ftr-415	2208	1	f. no third	PERSON
ftr-415	2209	1	cc-2002-028	LAW
ftr-415	2209	2	7/19/02	CARDINAL
ftr-415	2210	1	third	ORDINAL
ftr-415	2211	1	4.	CARDINAL
ftr-415	2211	2	irs	ORG
ftr-415	2211	3	105	CARDINAL
ftr-415	2211	4	10/4/02	CARDINAL
ftr-415	2212	1	irs	ORG
ftr-415	2212	2	three	CARDINAL
ftr-415	2213	1	a. rev	PERSON
ftr-415	2213	2	proc	PERSON
ftr-415	2214	1	2002-67, 2002-43	DATE
ftr-415	2215	1	733	CARDINAL
ftr-415	2216	1	351	CARDINAL
ftr-415	2216	2	200117,	DATE
ftr-415	2216	3	2001-1	DATE
ftr-415	2216	4	730	CARDINAL
ftr-415	2217	1	b.	PERSON
ftr-415	2217	2	2002-97	DATE
ftr-415	2217	3	43	CARDINAL
ftr-415	2218	1	757	CARDINAL
ftr-415	2218	2	10/28/02	CARDINAL
ftr-415	2219	1	302/318	CARDINAL
ftr-415	2219	2	2001-45, 2001-	DATE
ftr-415	2219	3	129	CARDINAL
ftr-415	2220	1	irs	ORG
ftr-415	2221	1	2002-96	DATE
ftr-415	2221	2	43	CARDINAL
ftr-415	2222	1	756	CARDINAL
ftr-415	2223	1	45-day	DATE
ftr-415	2224	1	2003	DATE
ftr-415	2224	2	159 5	DATE
ftr-415	2225	1	irs	ORG
ftr-415	2225	2	treasury	ORG
ftr-415	2226	1	reg-126016-01	DATE
ftr-415	2226	2	67	CARDINAL
ftr-415	2226	3	79894	DATE
ftr-415	2227	1	the treasury department	ORG
ftr-415	2227	2	6664	DATE
ftr-415	2228	1	1.6662-3	CARDINAL
ftr-415	2228	2	1.6664-4	CARDINAL
ftr-415	2228	3	1	CARDINAL
ftr-415	2228	4	2	CARDINAL
ftr-415	2232	1	1.6011-4	CARDINAL
ftr-415	2232	2	opin	GPE
ftr-415	2233	1	6662	DATE
ftr-415	2234	1	12/30/02	CARDINAL
ftr-415	2234	2	12/31/02	CARDINAL
ftr-415	2236	1	irs	ORG
ftr-415	2236	2	6662	DATE
ftr-415	2236	3	6664	DATE
ftr-415	2236	4	1.6664-4(c	CARDINAL
ftr-415	2237	1	irs	ORG
ftr-415	2237	2	section 6664(c	LAW
ftr-415	2239	1	1	CARDINAL
ftr-415	2240	1	1099s	CARDINAL
ftr-415	2241	1	t.d	PERSON
ftr-415	2241	2	8920	DATE
ftr-415	2241	3	66	CARDINAL
ftr-415	2241	4	2144	CARDINAL
ftr-415	2241	5	1/10/01	CARDINAL
ftr-415	2241	6	reg-246256-96	DATE
ftr-415	2241	7	66	CARDINAL
ftr-415	2241	8	2173	CARDINAL
ftr-415	2241	9	1/10/01	CARDINAL
ftr-415	2242	1	irs	ORG
ftr-415	2242	2	4958	DATE
ftr-415	2242	3	irs	ORG
ftr-415	2243	1	4958	DATE
ftr-415	2243	2	160	CARDINAL
ftr-415	2243	3	florida	GPE
ftr-415	2245	1	a. regulations	PERSON
ftr-415	2246	1	t.d	PERSON
ftr-415	2246	2	67	CARDINAL
ftr-415	2246	3	3076	CARDINAL
ftr-415	2246	4	1/23/02	CARDINAL
ftr-415	2247	1	4958	DATE
ftr-415	2248	1	2	CARDINAL
ftr-415	2248	2	2001-78, 2001-2	DATE
ftr-415	2248	3	576	CARDINAL
ftr-415	2249	1	the september 11, 2001	EVENT
ftr-415	2251	1	12/31/02	CARDINAL
ftr-415	2251	2	a.	PERSON
ftr-415	2253	1	107	CARDINAL
ftr-415	2253	2	115	CARDINAL
ftr-415	2254	1	2427	CARDINAL
ftr-415	2254	2	1/23/02	CARDINAL
ftr-415	2255	1	3	CARDINAL
ftr-415	2255	2	98-15	CARDINAL
ftr-415	2255	3	st. david’s	PERSON
ftr-415	2255	4	united states	GPE
ftr-415	2255	5	2002-1	DATE
ftr-415	2256	1	89	CARDINAL
ftr-415	2256	2	2002-2998	DATE
ftr-415	2259	1	hca, inc.	ORG
ftr-415	2260	1	45.9 percent	PERCENT
ftr-415	2261	1	david	PERSON
ftr-415	2261	2	only half	CARDINAL
ftr-415	2261	3	david	PERSON
ftr-415	2263	1	69-545	CARDINAL
ftr-415	2263	2	1969-2	DATE
ftr-415	2263	3	117	CARDINAL
ftr-415	2263	4	david	PERSON
ftr-415	2266	1	98-15	CARDINAL
ftr-415	2266	2	718	CARDINAL
ftr-415	2267	1	redlands surgical services	ORG
ftr-415	2267	2	113 t.c	QUANTITY
ftr-415	2268	1	47	DATE
ftr-415	2268	2	1999	DATE
ftr-415	2268	3	aff’d per curiam	ORG
ftr-415	2268	4	242	CARDINAL
ftr-415	2268	5	904	CARDINAL
ftr-415	2268	6	9th	ORDINAL
ftr-415	2268	7	2001	DATE
ftr-415	2269	1	a. st. david’s	PERSON
ftr-415	2269	2	20022	CARDINAL
ftr-415	2269	3	90	CARDINAL
ftr-415	2271	1	the united states	GPE
ftr-415	2271	2	951,000	MONEY
ftr-415	2271	3	david	PERSON
ftr-415	2272	1	nowlin	PERSON
ftr-415	2272	2	the united states	GPE
ftr-415	2275	1	2003	DATE
ftr-415	2276	1	161	CARDINAL
ftr-415	2277	1	4	CARDINAL
ftr-415	2277	2	107-276	CARDINAL
ftr-415	2277	3	116	CARDINAL
ftr-415	2278	1	1929	DATE
ftr-415	2278	2	11/2/02	CARDINAL
ftr-415	2278	3	527	CARDINAL
ftr-415	2280	1	527	CARDINAL
ftr-415	2281	1	1	CARDINAL
ftr-415	2281	2	day	DATE
ftr-415	2282	1	1997 wl 333313757, 1997	DATE
ftr-415	2282	2	fsa	ORG
ftr-415	2282	3	153	CARDINAL
ftr-415	2283	1	jewish	NORP
ftr-415	2283	2	55 percent	PERCENT
ftr-415	2284	1	hernandez v. commissioner	ORG
ftr-415	2284	2	490	CARDINAL
ftr-415	2284	3	u.s.	GPE
ftr-415	2284	4	1989	DATE
ftr-415	2284	5	1993	DATE
ftr-415	2285	1	1993	DATE
ftr-415	2285	2	irs	ORG
ftr-415	2286	1	a.	PERSON
ftr-415	2286	2	irs	ORG
ftr-415	2286	3	scientologists	NORP
ftr-415	2287	1	sklar v. commissioner	PERSON
ftr-415	2287	2	t.c.	PERSON
ftr-415	2288	1	2000	CARDINAL
ftr-415	2288	2	118	CARDINAL
ftr-415	2289	1	hernandez	PERSON
ftr-415	2289	2	the church of scientology	ORG
ftr-415	2291	1	sklar v. commissioner	PERSON
ftr-415	2291	2	279	CARDINAL
ftr-415	2291	3	697	CARDINAL
ftr-415	2291	4	20021	DATE
ftr-415	2291	5	¶50,210	PERSON
ftr-415	2291	6	89	CARDINAL
ftr-415	2291	7	2002	DATE
ftr-415	2291	8	808	CARDINAL
ftr-415	2291	9	9th	ORDINAL
ftr-415	2292	1	1/29/02	CARDINAL
ftr-415	2292	2	282	CARDINAL
ftr-415	2292	3	610	CARDINAL
ftr-415	2292	4	89	CARDINAL
ftr-415	2292	5	2002	DATE
ftr-415	2292	6	808	CARDINAL
ftr-415	2292	7	2/27/02	CARDINAL
ftr-415	2293	1	ninth	ORDINAL
ftr-415	2293	2	reinhardt	PERSON
ftr-415	2293	3	silverman	PERSON
ftr-415	2294	1	hernandez	PERSON
ftr-415	2294	2	the church of scientology	ORG
ftr-415	2294	3	1	CARDINAL
ftr-415	2294	4	irs	ORG
ftr-415	2294	5	2	CARDINAL
ftr-415	2294	6	3	CARDINAL
ftr-415	2294	7	the church of scientology	ORG
ftr-415	2294	8	united states	GPE
ftr-415	2294	9	american bar endowment	ORG
ftr-415	2294	10	477	CARDINAL
ftr-415	2294	11	105	CARDINAL
ftr-415	2294	12	1986	DATE
ftr-415	2295	1	silverman	PERSON
ftr-415	2295	2	the church of scientology	ORG
ftr-415	2295	3	irs	ORG
ftr-415	2296	1	2	CARDINAL
ftr-415	2297	1	todd v. commissioner	PERSON
ftr-415	2297	2	118 t.c	QUANTITY
ftr-415	2298	1	334	CARDINAL
ftr-415	2298	2	4/19/02	CARDINAL
ftr-415	2299	1	162	CARDINAL
ftr-415	2299	2	florida	GPE
ftr-415	2301	1	halpern	PERSON
ftr-415	2303	1	1.170a-13(c)(xi)(a	DATE
ftr-415	2304	1	3	CARDINAL
ftr-415	2305	1	addis v. commissioner	GPE
ftr-415	2305	2	118 t.c	QUANTITY
ftr-415	2305	3	528	CARDINAL
ftr-415	2305	4	6/10/02	CARDINAL
ftr-415	2306	1	the national heritage foundation	ORG
ftr-415	2306	2	100 percent	PERCENT
ftr-415	2307	1	approximately $36,000	MONEY
ftr-415	2307	2	1997	DATE
ftr-415	2307	3	1998	DATE
ftr-415	2308	1	nhf	PERSON
ftr-415	2308	2	addis	GPE
ftr-415	2309	1	nhf	PERSON
ftr-415	2309	2	56 percent	PERCENT
ftr-415	2310	1	nhf	PERSON
ftr-415	2312	1	colvin	PERSON
ftr-415	2316	1	1.170-1(h)(4)(ii	CARDINAL
ftr-415	2317	1	4	CARDINAL
ftr-415	2317	2	kelly	PERSON
ftr-415	2319	1	2002-67, 2002-47	DATE
ftr-415	2320	1	873	CARDINAL
ftr-415	2321	1	irs	ORG
ftr-415	2323	1	1	CARDINAL
ftr-415	2325	1	swain v. commissioner	PERSON
ftr-415	2325	2	118 t.c	QUANTITY
ftr-415	2326	1	358	CARDINAL
ftr-415	2326	2	5/3/02	CARDINAL
ftr-415	2328	1	6662	DATE
ftr-415	2329	1	halpern	PERSON
ftr-415	2329	2	34(b)(4	CARDINAL
ftr-415	2331	1	2003	DATE
ftr-415	2331	2	163 2	DATE
ftr-415	2332	1	umwa	ORG
ftr-415	2333	1	lyon v. united states	PERSON
ftr-415	2333	2	2002-2	DATE
ftr-415	2333	3	¶50,511	ORDINAL
ftr-415	2333	4	90	CARDINAL
ftr-415	2334	1	6672	DATE
ftr-415	2335	1	3	CARDINAL
ftr-415	2335	2	deguerin v. united states	PERSON
ftr-415	2335	3	214	CARDINAL
ftr-415	2335	4	f. supp	PERSON
ftr-415	2336	1	2d 726, 2002-	DATE
ftr-415	2337	1	90	CARDINAL
ftr-415	2337	2	2002-5866	DATE
ftr-415	2338	1	between $25,000 and $100,000	MONEY
ftr-415	2338	2	10,000	MONEY
ftr-415	2338	3	8300	CARDINAL
ftr-415	2339	1	19	CARDINAL
ftr-415	2339	2	8300	CARDINAL
ftr-415	2339	3	the year	DATE
ftr-415	2342	1	4.	CARDINAL
ftr-415	2342	2	williams v. commissioner	PERSON
ftr-415	2342	3	119	CARDINAL
ftr-415	2344	1	17	CARDINAL
ftr-415	2345	1	11	CARDINAL
ftr-415	2346	1	362(a)(8	CARDINAL
ftr-415	2346	2	one	CARDINAL
ftr-415	2347	1	25,000	MONEY
ftr-415	2347	2	6673	DATE
ftr-415	2347	3	5,000	MONEY
ftr-415	2348	1	5	CARDINAL
ftr-415	2349	1	united states v. gambone	ORG
ftr-415	2349	2	314	CARDINAL
ftr-415	2349	3	163	CARDINAL
ftr-415	2349	4	2003-1	DATE
ftr-415	2350	1	91	CARDINAL
ftr-415	2350	2	2003-330	DATE
ftr-415	2350	3	3d	CARDINAL
ftr-415	2351	1	1/3/03	CARDINAL
ftr-415	2352	1	w-2s	ORG
ftr-415	2352	2	w-2s	ORG
ftr-415	2354	1	w-2s	ORG
ftr-415	2354	2	w-2s	ORG
ftr-415	2355	1	6	CARDINAL
ftr-415	2355	2	irs	ORG
ftr-415	2355	3	april 15, 2003	DATE
ftr-415	2356	1	irs	ORG
ftr-415	2356	2	ir2003-5, 2003	EVENT
ftr-415	2356	3	10-11	CARDINAL
ftr-415	2356	4	1/14/03	CARDINAL
ftr-415	2357	1	4/15/03	CARDINAL
ftr-415	2359	1	100,000	MONEY
ftr-415	2359	2	1999	DATE
ftr-415	2359	3	149,319	MONEY
ftr-415	2359	4	164	CARDINAL
ftr-415	2359	5	florida	GPE
ftr-415	2361	1	29,319	MONEY
ftr-415	2361	2	20,000	MONEY
ftr-415	2362	1	a. rev	PERSON
ftr-415	2362	2	proc	PERSON
ftr-415	2363	1	2003-11	DATE
ftr-415	2363	2	2003-4	DATE
ftr-415	2364	1	311	CARDINAL
ftr-415	2364	2	1/27/03	CARDINAL
ftr-415	2366	1	1	CARDINAL
ftr-415	2367	1	hambarian	ORG
ftr-415	2367	2	118 t.c	QUANTITY
ftr-415	2367	3	565	CARDINAL
ftr-415	2367	4	6/13/02	CARDINAL
ftr-415	2368	1	100,000	CARDINAL
ftr-415	2369	1	irs	ORG
ftr-415	2370	1	100,000	CARDINAL
ftr-415	2372	1	2.	CARDINAL
ftr-415	2373	1	johnston v. commissioner	PERSON
ftr-415	2373	2	119	CARDINAL
ftr-415	2377	1	nims	WORK_OF_ART
ftr-415	2377	2	first	ORDINAL
ftr-415	2377	3	one	CARDINAL
ftr-415	2378	1	3	CARDINAL
ftr-415	2378	2	chevron corp.	ORG
ftr-415	2378	3	v. pennzoil co.	ORG
ftr-415	2378	4	974	CARDINAL
ftr-415	2378	5	1156	CARDINAL
ftr-415	2378	6	1162-63	DATE
ftr-415	2378	7	9th	ORDINAL
ftr-415	2378	8	1992	DATE
ftr-415	2378	9	1	CARDINAL
ftr-415	2378	10	2	CARDINAL
ftr-415	2378	11	3	CARDINAL
ftr-415	2379	1	first	ORDINAL
ftr-415	2379	2	the years	DATE
ftr-415	2380	1	second	ORDINAL
ftr-415	2380	2	2003	DATE
ftr-415	2380	3	165	CARDINAL
ftr-415	2380	4	third	ORDINAL
ftr-415	2381	1	johnston	PERSON
ftr-415	2383	1	3	CARDINAL
ftr-415	2384	1	united states	ORG
ftr-415	2384	2	bdo seidman	PERSON
ftr-415	2384	3	225	CARDINAL
ftr-415	2384	4	f. supp	PERSON
ftr-415	2385	1	2d 918, 2002-	DATE
ftr-415	2386	1	90	CARDINAL
ftr-415	2386	2	2002-6810	DATE
ftr-415	2386	3	n.d.	GPE
ftr-415	2388	1	7525	DATE
ftr-415	2389	1	shadur	PERSON
ftr-415	2389	2	one	CARDINAL
ftr-415	2391	1	bdo	ORG
ftr-415	2393	1	4	CARDINAL
ftr-415	2394	1	united states	ORG
ftr-415	2394	2	kpmg llp	PERSON
ftr-415	2394	3	237	CARDINAL
ftr-415	2394	4	f. supp	PERSON
ftr-415	2395	1	2d 35, 2003-	DATE
ftr-415	2396	1	¶50,174	ORG
ftr-415	2396	2	91	CARDINAL
ftr-415	2396	3	2003	DATE
ftr-415	2396	4	317	CARDINAL
ftr-415	2398	1	irs	ORG
ftr-415	2398	2	kpmg	ORG
ftr-415	2398	3	kpmg	ORG
ftr-415	2398	4	kpmg	ORG
ftr-415	2399	1	united states	GPE
ftr-415	2399	2	709	CARDINAL
ftr-415	2399	3	485	CARDINAL
ftr-415	2399	4	7th	ORDINAL
ftr-415	2399	5	1983	DATE
ftr-415	2399	6	hogan	PERSON
ftr-415	2399	7	7525	DATE
ftr-415	2401	1	1	CARDINAL
ftr-415	2403	1	carpentier v. commissioner	PERSON
ftr-415	2403	2	t.c.	PERSON
ftr-415	2404	1	2002-43	DATE
ftr-415	2404	2	2/12/02	CARDINAL
ftr-415	2405	1	15,000	MONEY
ftr-415	2405	2	5-year	DATE
ftr-415	2405	3	irs	ORG
ftr-415	2406	1	166	CARDINAL
ftr-415	2406	2	florida	GPE
ftr-415	2407	1	2	CARDINAL
ftr-415	2409	1	johnson v. commissioner	PERSON
ftr-415	2409	2	289	CARDINAL
ftr-415	2409	3	452	CARDINAL
ftr-415	2409	4	2002-1	DATE
ftr-415	2410	1	89	CARDINAL
ftr-415	2410	2	2002	DATE
ftr-415	2410	3	7th	ORDINAL
ftr-415	2411	1	5/3/02	CARDINAL
ftr-415	2411	2	aff’g 116 t.c	QUANTITY
ftr-415	2411	3	111	CARDINAL
ftr-415	2411	4	2/27/01	CARDINAL
ftr-415	2412	1	cohen	PERSON
ftr-415	2412	2	6673	DATE
ftr-415	2412	3	8,587.50	MONEY
ftr-415	2412	4	irs	ORG
ftr-415	2412	5	150	MONEY
ftr-415	2412	6	807.06	MONEY
ftr-415	2412	7	joe alfred izen	PERSON
ftr-415	2413	1	izen	PERSON
ftr-415	2413	2	115 t.c	QUANTITY
ftr-415	2413	3	523	CARDINAL
ftr-415	2413	4	548	CARDINAL
ftr-415	2413	5	2000	DATE
ftr-415	2414	1	seventh	ORDINAL
ftr-415	2414	2	posner	PERSON
ftr-415	2415	1	posner	PERSON
ftr-415	2415	2	6673	DATE
ftr-415	2416	1	izen	PERSON
ftr-415	2419	1	3	CARDINAL
ftr-415	2420	1	takaba	ORG
ftr-415	2421	1	119	CARDINAL
ftr-415	2422	1	18	CARDINAL
ftr-415	2423	1	halpern sua	PERSON
ftr-415	2423	2	10,500	MONEY
ftr-415	2423	3	6673(a)(2	CARDINAL
ftr-415	2423	4	861	CARDINAL
ftr-415	2425	1	d. statutory	PERSON
ftr-415	2425	2	1	CARDINAL
ftr-415	2427	1	rochelle v. commissioner	PERSON
ftr-415	2427	2	116 t.c	QUANTITY
ftr-415	2427	3	356	CARDINAL
ftr-415	2427	4	5/24/01	CARDINAL
ftr-415	2428	1	section 3463(a	LAW
ftr-415	2428	2	irs	ORG
ftr-415	2428	3	1998	DATE
ftr-415	2430	1	105-206	CARDINAL
ftr-415	2430	2	112	CARDINAL
ftr-415	2431	1	685	CARDINAL
ftr-415	2431	2	7/22/98	CARDINAL
ftr-415	2431	3	irs	ORG
ftr-415	2433	1	irs	ORG
ftr-415	2433	2	the last day	DATE
ftr-415	2434	1	56 days late	DATE
ftr-415	2435	1	10-6	CARDINAL
ftr-415	2435	2	vasquez	PERSON
ftr-415	2439	1	chabot	PERSON
ftr-415	2439	2	irs	ORG
ftr-415	2440	1	3463(a	CARDINAL
ftr-415	2440	2	1998	DATE
ftr-415	2441	1	foley	PERSON
ftr-415	2441	2	2003	DATE
ftr-415	2441	3	167	CARDINAL
ftr-415	2442	1	fifth	ORDINAL
ftr-415	2443	1	rochelle v. commissioner	PERSON
ftr-415	2443	2	293	CARDINAL
ftr-415	2443	3	740	CARDINAL
ftr-415	2443	4	2002-1	DATE
ftr-415	2443	5	¶50,447	ORG
ftr-415	2443	6	89	CARDINAL
ftr-415	2443	7	5th	ORDINAL
ftr-415	2445	1	fifth	ORDINAL
ftr-415	2445	2	one	CARDINAL
ftr-415	2445	3	vasquez	PERSON
ftr-415	2447	1	2	CARDINAL
ftr-415	2447	2	irs	ORG
ftr-415	2447	3	s. clough	PERSON
ftr-415	2447	4	119	CARDINAL
ftr-415	2449	1	10 (10/18/02	CARDINAL
ftr-415	2451	1	3877	CARDINAL
ftr-415	2453	1	e.	PERSON
ftr-415	2453	2	1	CARDINAL
ftr-415	2455	1	harlan v. commissioner	PERSON
ftr-415	2455	2	116 t.c	QUANTITY
ftr-415	2455	3	1/17/01	CARDINAL
ftr-415	2456	1	6-year	DATE
ftr-415	2457	1	chabot	PERSON
ftr-415	2457	2	first	ORDINAL
ftr-415	2458	1	a. a.o.d.	PERSON
ftr-415	2458	2	2002-03	DATE
ftr-415	2458	3	1/19/02	CARDINAL
ftr-415	2458	4	2002-7	DATE
ftr-415	2459	1	496	CARDINAL
ftr-415	2459	2	3/14/02	CARDINAL
ftr-415	2460	1	harlan	GPE
ftr-415	2461	1	2	CARDINAL
ftr-415	2462	1	wertz v. united states	PERSON
ftr-415	2462	2	51	CARDINAL
ftr-415	2463	1	443	CARDINAL
ftr-415	2463	2	2002-	DATE
ftr-415	2463	3	89	CARDINAL
ftr-415	2463	4	2002	DATE
ftr-415	2463	5	491	CARDINAL
ftr-415	2463	6	1/9/02	CARDINAL
ftr-415	2465	1	more than 2 years	DATE
ftr-415	2465	2	less than 3 years	DATE
ftr-415	2465	3	more than 3 years	DATE
ftr-415	2466	1	6511	DATE
ftr-415	2467	1	3-year	DATE
ftr-415	2467	2	2year	CARDINAL
ftr-415	2467	3	6511(a	CARDINAL
ftr-415	2468	1	3	CARDINAL
ftr-415	2468	2	irs	ORG
ftr-415	2469	1	hoffman v. commissioner	PERSON
ftr-415	2469	2	119	CARDINAL
ftr-415	2469	3	140	CARDINAL
ftr-415	2469	4	9/24/02	CARDINAL
ftr-415	2470	1	two	CARDINAL
ftr-415	2471	1	1990	DATE
ftr-415	2472	1	1998	DATE
ftr-415	2472	2	3-year	DATE
ftr-415	2472	3	2 days	DATE
ftr-415	2472	4	6-year	DATE
ftr-415	2474	1	6330	DATE
ftr-415	2474	2	6-year	DATE
ftr-415	2475	1	168	CARDINAL
ftr-415	2475	2	florida	GPE
ftr-415	2477	1	laro	PERSON
ftr-415	2478	1	6-year	DATE
ftr-415	2479	1	4	CARDINAL
ftr-415	2480	1	v. united states	PERSON
ftr-415	2480	2	300	CARDINAL
ftr-415	2480	3	1065	CARDINAL
ftr-415	2480	4	2002-	DATE
ftr-415	2480	5	¶ 50,590	CARDINAL
ftr-415	2480	6	90	CARDINAL
ftr-415	2480	7	9th	ORDINAL
ftr-415	2481	1	8/19/02	CARDINAL
ftr-415	2482	1	ninth	ORDINAL
ftr-415	2483	1	76	CARDINAL
ftr-415	2483	2	1976-2	DATE
ftr-415	2483	3	428	CARDINAL
ftr-415	2484	1	3 years	DATE
ftr-415	2484	2	miller	GPE
ftr-415	2484	3	v. united states	GPE
ftr-415	2484	4	38	CARDINAL
ftr-415	2484	5	473	CARDINAL
ftr-415	2484	6	9th	ORDINAL
ftr-415	2484	7	1974	DATE
ftr-415	2485	1	3-year	DATE
ftr-415	2485	2	6511(b)(2	CARDINAL
ftr-415	2486	1	5	CARDINAL
ftr-415	2486	2	eighth	ORDINAL
ftr-415	2486	3	30-year-old	DATE
ftr-415	2487	1	kaffenberger	PERSON
ftr-415	2487	2	united states	GPE
ftr-415	2487	3	314	CARDINAL
ftr-415	2487	4	944	CARDINAL
ftr-415	2487	5	2003-1	DATE
ftr-415	2487	6	91	CARDINAL
ftr-415	2487	7	2003	DATE
ftr-415	2487	8	374	CARDINAL
ftr-415	2487	9	1/3/03	CARDINAL
ftr-415	2488	1	section 6532(a	LAW
ftr-415	2488	2	irs	ORG
ftr-415	2488	3	2-year	DATE
ftr-415	2490	1	71	CARDINAL
ftr-415	2490	2	1971-1	DATE
ftr-415	2490	3	405	CARDINAL
ftr-415	2490	4	irs	ORG
ftr-415	2492	1	71	CARDINAL
ftr-415	2492	2	6532(a)(2	CARDINAL
ftr-415	2492	3	irs	ORG
ftr-415	2493	1	6501	CARDINAL
ftr-415	2493	2	irs	ORG
ftr-415	2493	3	6532(a)(2	CARDINAL
ftr-415	2494	1	brosi v. commissioner	PERSON
ftr-415	2494	2	120	CARDINAL
ftr-415	2495	1	2	CARDINAL
ftr-415	2495	2	1/13/03	CARDINAL
ftr-415	2497	1	f. liens	PERSON
ftr-415	2497	2	1	CARDINAL
ftr-415	2498	1	118 t.c	QUANTITY
ftr-415	2498	2	22 (1/7/02	PERCENT
ftr-415	2501	1	2.	CARDINAL
ftr-415	2501	2	8979	DATE
ftr-415	2501	3	lien	PERSON
ftr-415	2501	4	67	CARDINAL
ftr-415	2501	5	2558	CARDINAL
ftr-415	2501	6	8980	DATE
ftr-415	2502	1	67	CARDINAL
ftr-415	2502	2	2549	CARDINAL
ftr-415	2502	3	1/18/02	CARDINAL
ftr-415	2503	1	irs	ORG
ftr-415	2503	2	2003	DATE
ftr-415	2503	3	169	CARDINAL
ftr-415	2503	4	6330	DATE
ftr-415	2504	1	3	CARDINAL
ftr-415	2505	1	118 t.c	QUANTITY
ftr-415	2505	2	162	CARDINAL
ftr-415	2505	3	2/19/02	CARDINAL
ftr-415	2505	4	8-6-2	CARDINAL
ftr-415	2506	1	colvin	PERSON
ftr-415	2506	2	6330	DATE
ftr-415	2507	1	section 6330(c)(2)(b	LAW
ftr-415	2508	1	second	ORDINAL
ftr-415	2508	2	4340	DATE
ftr-415	2508	3	6330	DATE
ftr-415	2510	1	4340	PRODUCT
ftr-415	2511	1	foley	PERSON
ftr-415	2511	2	section 6330(b	LAW
ftr-415	2512	1	halpern	PERSON
ftr-415	2514	1	beghe	PERSON
ftr-415	2515	1	laro	PERSON
ftr-415	2515	2	vasquez	PERSON
ftr-415	2515	3	6330(c)(1	CARDINAL
ftr-415	2515	4	4340	PRODUCT
ftr-415	2516	1	foley	PERSON
ftr-415	2516	2	4340	DATE
ftr-415	2516	3	6330(c)(1	CARDINAL
ftr-415	2518	1	4.	CARDINAL
ftr-415	2518	2	the supreme court	ORG
ftr-415	2519	1	united states v. craft	ORG
ftr-415	2519	2	535	CARDINAL
ftr-415	2519	3	274	CARDINAL
ftr-415	2519	4	2002-1	DATE
ftr-415	2519	5	¶50,361	ORG
ftr-415	2519	6	89	CARDINAL
ftr-415	2519	7	2002-2005	DATE
ftr-415	2519	8	4/17/02	CARDINAL
ftr-415	2520	1	craft	PERSON
ftr-415	2520	2	craft	PERSON
ftr-415	2521	1	irs	ORG
ftr-415	2522	1	michigan	GPE
ftr-415	2523	1	craft	PERSON
ftr-415	2523	2	170	CARDINAL
ftr-415	2523	3	florida	GPE
ftr-415	2524	1	vol.6	NORP
ftr-415	2524	2	craft	PERSON
ftr-415	2525	1	irs	ORG
ftr-415	2525	2	one-half	CARDINAL
ftr-415	2525	3	craft	PERSON
ftr-415	2526	1	sixth	ORDINAL
ftr-415	2526	2	the supreme court	ORG
ftr-415	2526	3	justice o'connor	ORG
ftr-415	2526	4	6-3	CARDINAL
ftr-415	2528	1	drye v. united states	PERSON
ftr-415	2528	2	528	CARDINAL
ftr-415	2528	3	u.s. 49	GPE
ftr-415	2528	4	58	DATE
ftr-415	2528	5	120	CARDINAL
ftr-415	2528	6	474	CARDINAL
ftr-415	2528	7	145	CARDINAL
ftr-415	2528	8	1999	DATE
ftr-415	2534	1	third	ORDINAL
ftr-415	2534	2	one-half	CARDINAL
ftr-415	2534	3	one-half	CARDINAL
ftr-415	2535	1	6321	DATE
ftr-415	2537	1	united sates	GPE
ftr-415	2537	2	461	CARDINAL
ftr-415	2537	3	677	CARDINAL
ftr-415	2537	4	1983	DATE
ftr-415	2537	5	texas	GPE
ftr-415	2538	1	the supreme court	ORG
ftr-415	2539	1	scalia	PERSON
ftr-415	2539	2	thomas	PERSON
ftr-415	2539	3	stevens	PERSON
ftr-415	2540	1	craft	PERSON
ftr-415	2541	1	5	CARDINAL
ftr-415	2542	1	wagner v. commissioner	PERSON
ftr-415	2542	2	118 t.c	QUANTITY
ftr-415	2542	3	330	CARDINAL
ftr-415	2542	4	4/15/02	CARDINAL
ftr-415	2544	1	ming v. commissioner	ORG
ftr-415	2544	2	62	CARDINAL
ftr-415	2545	1	519	CARDINAL
ftr-415	2545	2	1974	DATE
ftr-415	2545	3	2003	DATE
ftr-415	2545	4	171	CARDINAL
ftr-415	2547	1	6	CARDINAL
ftr-415	2548	1	roberts v. commissioner	PERSON
ftr-415	2548	2	118	CARDINAL
ftr-415	2548	3	5/3/02	CARDINAL
ftr-415	2549	1	006	CARDINAL
ftr-415	2549	2	reg	CARDINAL
ftr-415	2550	1	301.6203-1	CARDINAL
ftr-415	2551	1	10,000	MONEY
ftr-415	2551	2	6673(a)(1	CARDINAL
ftr-415	2552	1	7	CARDINAL
ftr-415	2552	2	the supreme court	ORG
ftr-415	2553	1	v. united states	PERSON
ftr-415	2553	2	535	CARDINAL
ftr-415	2553	3	u.s. 43, 2002-1	DATE
ftr-415	2553	4	89	CARDINAL
ftr-415	2553	5	3/4/02	CARDINAL
ftr-415	2554	1	3 years	DATE
ftr-415	2555	1	3 years	DATE
ftr-415	2555	2	chapter 13	LAW
ftr-415	2555	3	1996	DATE
ftr-415	2556	1	march 1997	DATE
ftr-415	2556	2	chapter 7 petition	LAW
ftr-415	2556	3	chapter 13	LAW
ftr-415	2557	1	irs	ORG
ftr-415	2557	2	more than 3 years	DATE
ftr-415	2557	3	chapter 7	LAW
ftr-415	2558	1	scalia	PERSON
ftr-415	2559	1	chapter 13	LAW
ftr-415	2559	2	irs	ORG
ftr-415	2559	3	chapter 7	LAW
ftr-415	2559	4	3-year	DATE
ftr-415	2559	5	chapter 13	LAW
ftr-415	2561	1	chapter 13	LAW
ftr-415	2562	1	8	CARDINAL
ftr-415	2562	2	118 t.c	QUANTITY
ftr-415	2562	3	572	CARDINAL
ftr-415	2562	4	6/17/02	CARDINAL
ftr-415	2563	1	6330(c)(2)(b	CARDINAL
ftr-415	2564	1	irs	ORG
ftr-415	2565	1	9	CARDINAL
ftr-415	2565	2	irs	ORG
ftr-415	2565	3	irs	ORG
ftr-415	2566	1	reg-103777-02	DATE
ftr-415	2567	1	67	CARDINAL
ftr-415	2568	1	31	CARDINAL
ftr-415	2569	1	300.3	CARDINAL
ftr-415	2569	2	150.00	MONEY
ftr-415	2569	3	31	CARDINAL
ftr-415	2571	1	reg	CARDINAL
ftr-415	2572	1	301.6343-1	CARDINAL
ftr-415	2572	2	172	CARDINAL
ftr-415	2572	3	florida	GPE
ftr-415	2573	1	10	CARDINAL
ftr-415	2576	1	craig v. commissioner	PERSON
ftr-415	2576	2	119	CARDINAL
ftr-415	2577	1	252	CARDINAL
ftr-415	2578	1	irs	ORG
ftr-415	2578	2	6330	DATE
ftr-415	2580	1	301.6330	CARDINAL
ftr-415	2581	1	irs	ORG
ftr-415	2581	2	irs	ORG
ftr-415	2581	3	6330	DATE
ftr-415	2583	1	section 6630(d)(1	LAW
ftr-415	2584	1	$2,500 §	MONEY
ftr-415	2584	2	6673(a)(1	CARDINAL
ftr-415	2585	1	11	CARDINAL
ftr-415	2586	1	t.d	PERSON
ftr-415	2586	2	9027	TIME
ftr-415	2586	3	67	CARDINAL
ftr-415	2587	1	77416	DATE
ftr-415	2587	2	12/18/02	CARDINAL
ftr-415	2588	1	the treasury department	ORG
ftr-415	2589	1	301.6331-4	CARDINAL
ftr-415	2590	1	12	CARDINAL
ftr-415	2592	1	dorn v. commissioner	ORG
ftr-415	2592	2	119	CARDINAL
ftr-415	2594	1	22	CARDINAL
ftr-415	2594	2	12/30/02	CARDINAL
ftr-415	2595	1	section 6330(f	LAW
ftr-415	2595	2	6330(b	CARDINAL
ftr-415	2596	1	colvin	PERSON
ftr-415	2597	1	1	CARDINAL
ftr-415	2600	1	cheshire v. commissioner	PERSON
ftr-415	2600	2	115	CARDINAL
ftr-415	2600	3	183	CARDINAL
ftr-415	2600	4	8/30/00	CARDINAL
ftr-415	2600	5	11	CARDINAL
ftr-415	2603	1	jacobs	PERSON
ftr-415	2603	2	6015(c)(3)(c	CARDINAL
ftr-415	2605	1	cheshire	PERSON
ftr-415	2605	2	2003	DATE
ftr-415	2605	3	173	CARDINAL
ftr-415	2606	1	h. conf	ORG
ftr-415	2608	1	105	CARDINAL
ftr-415	2608	2	253	CARDINAL
ftr-415	2608	3	1998	DATE
ftr-415	2608	4	irs	ORG
ftr-415	2611	1	jacobs	PERSON
ftr-415	2614	1	6013	CARDINAL
ftr-415	2614	2	wiksell v. commissioner	ORG
ftr-415	2614	3	t.c.	PERSON
ftr-415	2615	1	1999-32	DATE
ftr-415	2615	2	215	CARDINAL
ftr-415	2615	3	1335	CARDINAL
ftr-415	2615	4	9th	ORDINAL
ftr-415	2615	5	2000	DATE
ftr-415	2615	6	94	CARDINAL
ftr-415	2615	7	126	CARDINAL
ftr-415	2615	8	1990	DATE
ftr-415	2615	9	aff’d	ORG
ftr-415	2615	10	992	CARDINAL
ftr-415	2615	11	1132	CARDINAL
ftr-415	2615	12	11th	ORDINAL
ftr-415	2616	1	1993	DATE
ftr-415	2619	1	parr	PERSON
ftr-415	2620	1	colvin	PERSON
ftr-415	2621	1	a.	PERSON
ftr-415	2622	1	cheshire v. commissioner	PERSON
ftr-415	2622	2	282	CARDINAL
ftr-415	2622	3	326	CARDINAL
ftr-415	2622	4	2002-1	DATE
ftr-415	2622	5	¶50,222	PERSON
ftr-415	2622	6	89	CARDINAL
ftr-415	2622	7	2002	DATE
ftr-415	2622	8	5th	ORDINAL
ftr-415	2624	1	cheshire	PERSON
ftr-415	2624	2	irs	ORG
ftr-415	2625	1	cheshire	PERSON
ftr-415	2625	2	887	CARDINAL
ftr-415	2625	3	959	CARDINAL
ftr-415	2625	4	9th	ORDINAL
ftr-415	2625	5	1989	DATE
ftr-415	2626	1	6015(b)(1)(c	DATE
ftr-415	2630	1	cheshire	PERSON
ftr-415	2630	2	6015(c)(3)(c	CARDINAL
ftr-415	2631	1	two	CARDINAL
ftr-415	2631	2	first	ORDINAL
ftr-415	2632	1	174	CARDINAL
ftr-415	2632	2	florida	GPE
ftr-415	2634	1	section 6015(c)(3)(c	LAW
ftr-415	2636	1	second	ORDINAL
ftr-415	2641	1	cheshire	PERSON
ftr-415	2641	2	116 t.c	QUANTITY
ftr-415	2641	3	198	CARDINAL
ftr-415	2641	4	2001	DATE
ftr-415	2642	1	cheshire	PERSON
ftr-415	2642	2	cheshire	PERSON
ftr-415	2643	1	2	CARDINAL
ftr-415	2644	1	jonson v. commissioner	ORG
ftr-415	2644	2	118	CARDINAL
ftr-415	2644	3	106	CARDINAL
ftr-415	2644	4	2/8/02	CARDINAL
ftr-415	2645	1	tenth	ORDINAL
ftr-415	2645	2	ninth	ORDINAL
ftr-415	2645	3	887	CARDINAL
ftr-415	2645	4	959	CARDINAL
ftr-415	2645	5	9th	ORDINAL
ftr-415	2645	6	1989	DATE
ftr-415	2645	7	tenth	ORDINAL
ftr-415	2647	1	election more than 12 months	PERCENT
ftr-415	2649	1	h. rept	ORG
ftr-415	2651	1	105-559	CARDINAL
ftr-415	2651	2	252	CARDINAL
ftr-415	2651	3	n.16	ORG
ftr-415	2651	4	congress	ORG
ftr-415	2653	1	3.	CARDINAL
ftr-415	2654	1	ewing v. commissioner	PERSON
ftr-415	2654	2	118 t.c	QUANTITY
ftr-415	2654	3	494	CARDINAL
ftr-415	2654	4	5/31/02	CARDINAL
ftr-415	2656	1	irs	ORG
ftr-415	2657	1	irs	ORG
ftr-415	2657	2	the 88th day	DATE
ftr-415	2658	1	92 days	DATE
ftr-415	2658	2	7 days later	DATE
ftr-415	2660	1	the tax court sua sponte	ORG
ftr-415	2660	2	2003	DATE
ftr-415	2660	3	175	CARDINAL
ftr-415	2660	4	irs	ORG
ftr-415	2660	5	denial of § 6015(f	ORG
ftr-415	2661	1	section 6015(e	DATE
ftr-415	2661	2	2001	DATE
ftr-415	2662	1	ruwe	PERSON
ftr-415	2662	2	9-4	CARDINAL
ftr-415	2662	3	a denial of §	MONEY
ftr-415	2663	1	more than 6 months	DATE
ftr-415	2664	1	irs	ORG
ftr-415	2664	2	90 days	DATE
ftr-415	2665	1	section 6015(e	DATE
ftr-415	2669	1	congress	ORG
ftr-415	2669	2	irs	ORG
ftr-415	2670	1	section 6015(e	LAW
ftr-415	2671	1	section 6015(f	LAW
ftr-415	2672	1	section 6015(e	DATE
ftr-415	2672	2	section 6015	LAW
ftr-415	2673	1	section 6015(e	LAW
ftr-415	2673	2	section 6015(f	LAW
ftr-415	2676	1	section 6015(f	LAW
ftr-415	2678	1	laro	PERSON
ftr-415	2678	2	6015(e)(1	CARDINAL
ftr-415	2678	3	congress	ORG
ftr-415	2678	4	6015	DATE
ftr-415	2679	1	4.	CARDINAL
ftr-415	2680	1	e. mitchell v. commissioner	PERSON
ftr-415	2680	2	292	CARDINAL
ftr-415	2680	3	800	CARDINAL
ftr-415	2680	4	2002-	DATE
ftr-415	2680	5	89	CARDINAL
ftr-415	2680	6	cir	ORG
ftr-415	2681	1	6/14/02	CARDINAL
ftr-415	2682	1	176	CARDINAL
ftr-415	2682	2	florida	GPE
ftr-415	2685	1	887	CARDINAL
ftr-415	2685	2	959	CARDINAL
ftr-415	2685	3	9th	ORDINAL
ftr-415	2685	4	1989	DATE
ftr-415	2688	1	5	CARDINAL
ftr-415	2689	1	reg-106446-98	DATE
ftr-415	2689	2	66	CARDINAL
ftr-415	2689	3	3888	CARDINAL
ftr-415	2689	4	1/17/01	CARDINAL
ftr-415	2690	1	irs	ORG
ftr-415	2690	2	1998	DATE
ftr-415	2692	1	105-206	CARDINAL
ftr-415	2692	2	112	CARDINAL
ftr-415	2693	1	685	CARDINAL
ftr-415	2693	2	7/22/98	CARDINAL
ftr-415	2693	3	6013(e	CARDINAL
ftr-415	2693	4	6015	DATE
ftr-415	2694	1	6013(e	CARDINAL
ftr-415	2698	1	1.6013-4	CARDINAL
ftr-415	2699	1	2 years	DATE
ftr-415	2699	2	first	ORDINAL
ftr-415	2701	1	one	CARDINAL
ftr-415	2701	2	irs	ORG
ftr-415	2702	1	a.	PERSON
ftr-415	2703	1	t.d	PERSON
ftr-415	2703	2	9003	CARDINAL
ftr-415	2703	3	67	CARDINAL
ftr-415	2703	4	47278	DATE
ftr-415	2703	5	7/18/02	CARDINAL
ftr-415	2707	1	116 t.c	QUANTITY
ftr-415	2707	2	198	CARDINAL
ftr-415	2707	3	2001	DATE
ftr-415	2709	1	6	CARDINAL
ftr-415	2709	2	66	CARDINAL
ftr-415	2710	1	reg-115054-01	DATE
ftr-415	2710	2	2003	DATE
ftr-415	2710	3	177	CARDINAL
ftr-415	2710	4	67	CARDINAL
ftr-415	2710	5	2841	CARDINAL
ftr-415	2710	6	1/22/02	CARDINAL
ftr-415	2711	1	irs	ORG
ftr-415	2711	2	66	CARDINAL
ftr-415	2712	1	66(c	CARDINAL
ftr-415	2714	1	7	CARDINAL
ftr-415	2715	1	raymond v. commissioner	PERSON
ftr-415	2715	2	119	CARDINAL
ftr-415	2715	3	191	CARDINAL
ftr-415	2716	1	as to § 6015(f	CARDINAL
ftr-415	2717	1	vasquez	PERSON
ftr-415	2719	1	8.	CARDINAL
ftr-415	2721	1	maier	PERSON
ftr-415	2721	2	119	CARDINAL
ftr-415	2722	1	267	CARDINAL
ftr-415	2723	1	one	CARDINAL
ftr-415	2723	2	irs	ORG
ftr-415	2723	3	6015(h)(2	CARDINAL
ftr-415	2725	1	irs	ORG
ftr-415	2727	1	h. miscellaneous 1	PERSON
ftr-415	2728	1	2001	DATE
ftr-415	2729	1	107	CARDINAL
ftr-415	2729	2	115	CARDINAL
ftr-415	2730	1	2427	CARDINAL
ftr-415	2730	2	1/23/02	CARDINAL
ftr-415	2730	3	9/11/01	CARDINAL
ftr-415	2730	4	oklahoma city	GPE
ftr-415	2730	5	1995	DATE
ftr-415	2730	6	9/11/01	CARDINAL
ftr-415	2730	7	1/1/02	CARDINAL
ftr-415	2731	1	the year	DATE
ftr-415	2731	2	the prior year	DATE
ftr-415	2731	3	10,000	MONEY
ftr-415	2732	1	$8.5 million	MONEY
ftr-415	2734	1	40 percent	PERCENT
ftr-415	2736	1	up to one year	DATE
ftr-415	2736	2	presidentially	ORG
ftr-415	2737	1	178	CARDINAL
ftr-415	2737	2	florida	GPE
ftr-415	2739	1	6103	DATE
ftr-415	2740	1	2	CARDINAL
ftr-415	2740	2	2002-60, 2002-36	DATE
ftr-415	2741	1	482	CARDINAL
ftr-415	2741	2	9/9/02	CARDINAL
ftr-415	2742	1	2 years	DATE
ftr-415	2742	2	9/11/01	CARDINAL
ftr-415	2743	1	3	CARDINAL
ftr-415	2744	1	irs	ORG
ftr-415	2745	1	smith v. commissioner	PERSON
ftr-415	2745	2	t.c.	PERSON
ftr-415	2746	1	2002-1	DATE
ftr-415	2746	2	1/02/02	CARDINAL
ftr-415	2747	1	thornton	PERSON
ftr-415	2747	2	irs	ORG
ftr-415	2748	1	4	CARDINAL
ftr-415	2749	1	second	ORDINAL
ftr-415	2750	1	hambrick v. commissioner	PERSON
ftr-415	2750	2	118 t.c	QUANTITY
ftr-415	2751	1	348	CARDINAL
ftr-415	2751	2	4/22/02	CARDINAL
ftr-415	2752	1	chapter 11	LAW
ftr-415	2757	1	5	CARDINAL
ftr-415	2758	1	tobin	ORG
ftr-415	2758	2	troutman	ORG
ftr-415	2758	3	89	CARDINAL
ftr-415	2758	4	2002-2271	DATE
ftr-415	2758	5	2002-	DATE
ftr-415	2758	6	4/19/02	CARDINAL
ftr-415	2760	1	irs	ORG
ftr-415	2760	2	6 months	DATE
ftr-415	2760	3	first	ORDINAL
ftr-415	2760	4	fed	ORG
ftr-415	2761	1	r.	NORP
ftr-415	2762	1	15(d	CARDINAL
ftr-415	2762	2	less than 2 weeks later	DATE
ftr-415	2765	1	irs	ORG
ftr-415	2766	1	6	CARDINAL
ftr-415	2768	1	2002-23, 2002-18	DATE
ftr-415	2769	1	811	CARDINAL
ftr-415	2769	2	5/6/02	CARDINAL
ftr-415	2771	1	7	CARDINAL
ftr-415	2772	1	blonien	PERSON
ftr-415	2772	2	118 t.c	QUANTITY
ftr-415	2773	1	541	CARDINAL
ftr-415	2773	2	6/12/02	CARDINAL
ftr-415	2774	1	finley kumble	PERSON
ftr-415	2775	1	beghe	PERSON
ftr-415	2776	1	finley kumble	PERSON
ftr-415	2776	2	the year	DATE
ftr-415	2776	3	2003	DATE
ftr-415	2776	4	179	CARDINAL
ftr-415	2776	5	years	DATE
ftr-415	2777	1	the year	DATE
ftr-415	2777	2	8082	CARDINAL
ftr-415	2778	1	8	CARDINAL
ftr-415	2780	1	proc	PERSON
ftr-415	2781	1	2002-30, 2002-24	DATE
ftr-415	2782	1	1184	CARDINAL
ftr-415	2782	2	6/17/02	CARDINAL
ftr-415	2782	3	proc	PERSON
ftr-415	2783	1	2003-2	DATE
ftr-415	2783	2	2003	DATE
ftr-415	2783	3	1	CARDINAL
ftr-415	2784	1	76	CARDINAL
ftr-415	2784	2	1/6/03	CARDINAL
ftr-415	2785	1	irs	ORG
ftr-415	2786	1	irs	ORG
ftr-415	2787	1	9	CARDINAL
ftr-415	2788	1	proc	PERSON
ftr-415	2789	1	2002-44	DATE
ftr-415	2789	2	2002	DATE
ftr-415	2789	3	26	CARDINAL
ftr-415	2790	1	10 (7/1/02	PERCENT
ftr-415	2791	1	irs	ORG
ftr-415	2794	1	a.	PERSON
ftr-415	2797	1	2002-60, 2002-26	DATE
ftr-415	2798	1	28	CARDINAL
ftr-415	2798	2	proc	PERSON
ftr-415	2799	1	2000-4	DATE
ftr-415	2799	2	115	CARDINAL
ftr-415	2799	3	6/30/03	CARDINAL
ftr-415	2800	1	10	CARDINAL
ftr-415	2800	2	reg-126024-01	DATE
ftr-415	2801	1	67	CARDINAL
ftr-415	2801	2	35064	DATE
ftr-415	2801	3	5/17/02	CARDINAL
ftr-415	2802	1	irs	ORG
ftr-415	2802	2	6041	DATE
ftr-415	2802	3	6045(f	DATE
ftr-415	2803	1	§§	ORG
ftr-415	2803	2	6051	DATE
ftr-415	2803	3	600	MONEY
ftr-415	2804	1	11	CARDINAL
ftr-415	2805	1	miller v. commissioner	PERSON
ftr-415	2805	2	310	CARDINAL
ftr-415	2805	3	640	CARDINAL
ftr-415	2805	4	2002-	DATE
ftr-415	2805	5	90	CARDINAL
ftr-415	2805	6	9th	ORDINAL
ftr-415	2806	1	11/8/02	CARDINAL
ftr-415	2807	1	irs	ORG
ftr-415	2809	1	12	CARDINAL
ftr-415	2810	1	230	CARDINAL
ftr-415	2811	1	t.d	PERSON
ftr-415	2811	2	9011	CARDINAL
ftr-415	2811	3	the internal revenue service	ORG
ftr-415	2811	4	67	CARDINAL
ftr-415	2811	5	48760	DATE
ftr-415	2812	1	reg-111835-99	DATE
ftr-415	2812	2	the internal revenue service	ORG
ftr-415	2812	3	66	CARDINAL
ftr-415	2812	4	3276	CARDINAL
ftr-415	2812	5	1/12/01	CARDINAL
ftr-415	2815	1	10.20	CARDINAL
ftr-415	2816	1	10.21	CARDINAL
ftr-415	2816	2	180	CARDINAL
ftr-415	2816	3	florida	GPE
ftr-415	2819	1	10.28	CARDINAL
ftr-415	2820	1	10.29	CARDINAL
ftr-415	2820	2	1.7	CARDINAL
ftr-415	2821	1	10.30	CARDINAL
ftr-415	2822	1	13	CARDINAL
ftr-415	2823	1	9014	DATE
ftr-415	2823	2	67	CARDINAL
ftr-415	2823	3	52862	DATE
ftr-415	2823	4	8/14/02	CARDINAL
ftr-415	2824	1	irs	ORG
ftr-415	2825	1	1.6109-2	CARDINAL
ftr-415	2826	1	w -7p	ORG
ftr-415	2826	2	1999	DATE
ftr-415	2827	1	14	CARDINAL
ftr-415	2828	1	marsh & mclennan companies, inc.	ORG
ftr-415	2829	1	v. united states	GPE
ftr-415	2829	2	302	CARDINAL
ftr-415	2829	3	1369	CARDINAL
ftr-415	2829	4	2002	DATE
ftr-415	2829	5	90	CARDINAL
ftr-415	2829	6	2002-6216	DATE
ftr-415	2829	7	fed	ORG
ftr-415	2829	8	cir	PERSON
ftr-415	2830	1	9/6/02	CARDINAL
ftr-415	2830	2	aff’g 50	CARDINAL
ftr-415	2830	3	fed	ORG
ftr-415	2832	1	140	CARDINAL
ftr-415	2833	1	12/12/02	CARDINAL
ftr-415	2834	1	earlier year	DATE
ftr-415	2834	2	the later year	DATE
ftr-415	2835	1	15	CARDINAL
ftr-415	2836	1	wilson	PERSON
ftr-415	2837	1	2002-62	DATE
ftr-415	2837	2	200239	CARDINAL
ftr-415	2838	1	574	CARDINAL
ftr-415	2838	2	9/30/02	CARDINAL
ftr-415	2839	1	2001-62, 2001-	DATE
ftr-415	2839	2	307	CARDINAL
ftr-415	2842	1	16	CARDINAL
ftr-415	2843	1	rauenhorst v. commissioner	ORG
ftr-415	2843	2	119	CARDINAL
ftr-415	2843	3	157	CARDINAL
ftr-415	2843	4	10/7/02	CARDINAL
ftr-415	2844	1	four	CARDINAL
ftr-415	2846	1	ruwe	PERSON
ftr-415	2847	1	78-197	CARDINAL
ftr-415	2847	2	1978-1	DATE
ftr-415	2847	3	83	DATE
ftr-415	2848	1	irs	ORG
ftr-415	2849	1	cc-2002-043	LAW
ftr-415	2850	1	irs	ORG
ftr-415	2850	2	the department of justice	ORG
ftr-415	2851	1	2003	DATE
ftr-415	2851	2	181 17	DATE
ftr-415	2852	1	9023	DATE
ftr-415	2852	2	67	CARDINAL
ftr-415	2853	1	70310	DATE
ftr-415	2854	1	11/22/02	CARDINAL
ftr-415	2856	1	1.1441-6(g	CARDINAL
ftr-415	2856	2	301.6109-1	CARDINAL
ftr-415	2856	3	18	CARDINAL
ftr-415	2856	4	third	ORDINAL
ftr-415	2856	5	67	CARDINAL
ftr-415	2856	6	77419	DATE
ftr-415	2856	7	12/18/02	CARDINAL
ftr-415	2857	1	the treasury department	ORG
ftr-415	2858	1	third	ORDINAL
ftr-415	2858	2	irs	ORG
ftr-415	2859	1	reg-104906-99	DATE
ftr-415	2859	2	third	ORDINAL
ftr-415	2859	3	66	CARDINAL
ftr-415	2859	4	77	CARDINAL
ftr-415	2859	5	1/2/01	CARDINAL
ftr-415	2860	1	19	CARDINAL
ftr-415	2861	1	eighth	ORDINAL
ftr-415	2862	1	griffin v. commissioner	PERSON
ftr-415	2862	2	315	CARDINAL
ftr-415	2862	3	1017	CARDINAL
ftr-415	2862	4	2003-1	DATE
ftr-415	2862	5	91	CARDINAL
ftr-415	2862	6	2003486	DATE
ftr-415	2862	7	8th	ORDINAL
ftr-415	2863	1	1/14/03	CARDINAL
ftr-415	2864	1	rev’g t.c.	PERSON
ftr-415	2865	1	2002-6 (1/8/02	DATE
ftr-415	2866	1	eighth	ORDINAL
ftr-415	2868	1	irs	ORG
ftr-415	2872	1	section 164	LAW
ftr-415	2873	1	one	CARDINAL
ftr-415	2874	1	about 30 years	DATE
ftr-415	2874	2	about one	CARDINAL
ftr-415	2876	1	182	CARDINAL
ftr-415	2876	2	florida	GPE
ftr-415	2877	1	vol.6	NORP
ftr-415	2884	1	one	CARDINAL
ftr-415	2889	1	1	CARDINAL
ftr-415	2890	1	the supreme court	ORG
ftr-415	2890	2	seventh	ORDINAL
ftr-415	2890	3	irs	ORG
ftr-415	2891	1	united states v. fior d’italia, inc.	ORG
ftr-415	2891	2	536	CARDINAL
ftr-415	2891	3	238, 2002	DATE
ftr-415	2891	4	89	CARDINAL
ftr-415	2891	5	2883	CARDINAL
ftr-415	2891	6	6-3	CARDINAL
ftr-415	2892	1	irs	ORG
ftr-415	2894	1	justice breyer	PERSON
ftr-415	2895	1	less than $20	MONEY
ftr-415	2897	1	justice souter	PERSON
ftr-415	2897	2	scalia	PERSON
ftr-415	2897	3	thomas	PERSON
ftr-415	2898	1	2003	DATE
ftr-415	2898	2	183	CARDINAL
ftr-415	2899	1	2	CARDINAL
ftr-415	2899	2	a year earlier	DATE
ftr-415	2900	1	joseph m. grey	PERSON
ftr-415	2900	2	p.c.	PERSON
ftr-415	2901	1	119	CARDINAL
ftr-415	2901	2	121	CARDINAL
ftr-415	2901	3	9/16/02	CARDINAL
ftr-415	2903	1	third	ORDINAL
ftr-415	2907	1	halpern	PERSON
ftr-415	2907	2	p.c.	PERSON
ftr-415	2908	1	117	CARDINAL
ftr-415	2908	2	141	CARDINAL
ftr-415	2909	1	halpern	PERSON
ftr-415	2911	1	section 530	LAW
ftr-415	2911	2	1	CARDINAL
ftr-415	2911	3	2	CARDINAL
ftr-415	2911	4	530	CARDINAL
ftr-415	2913	1	3	CARDINAL
ftr-415	2914	1	townsend industries, inc.	ORG
ftr-415	2914	2	v. united states	GPE
ftr-415	2914	3	2002-2	DATE
ftr-415	2915	1	90	CARDINAL
ftr-415	2915	2	90	CARDINAL
ftr-415	2915	3	iowa	GPE
ftr-415	2915	4	9/30/02	CARDINAL
ftr-415	2916	1	annual	DATE
ftr-415	2917	1	274	CARDINAL
ftr-415	2917	2	132	CARDINAL
ftr-415	2918	1	2002	DATE
ftr-415	2919	1	2002	DATE
ftr-415	2921	1	1	CARDINAL
ftr-415	2922	1	2001	DATE
ftr-415	2924	1	107	CARDINAL
ftr-415	2924	2	115	CARDINAL
ftr-415	2925	1	2427	CARDINAL
ftr-415	2925	2	1/23/02	CARDINAL
ftr-415	2925	3	bush	PERSON
ftr-415	2925	4	1/23/02	CARDINAL
ftr-415	2926	1	9/11/01	CARDINAL
ftr-415	2926	2	oklahoma city	GPE
ftr-415	2926	3	1995	DATE
ftr-415	2926	4	9/11/01	CARDINAL
ftr-415	2927	1	x.h.	GPE
ftr-415	2927	2	supra	PERSON
ftr-415	2928	1	2	CARDINAL
ftr-415	2928	2	2002	DATE
ftr-415	2930	1	107-147	CARDINAL
ftr-415	2930	2	116	CARDINAL
ftr-415	2931	1	21	CARDINAL
ftr-415	2931	2	bush	PERSON
ftr-415	2931	3	3/9/02	DATE
ftr-415	2932	1	184	CARDINAL
ftr-415	2932	2	florida	GPE
ftr-415	2932	3	3	CARDINAL
ftr-415	2933	1	the clergy housing allowance clarification act of	ORG
ftr-415	2933	2	2002	DATE
ftr-415	2935	1	107	CARDINAL
ftr-415	2935	2	116	CARDINAL
ftr-415	2936	1	583	CARDINAL
ftr-415	2936	2	bush	PERSON
ftr-415	2936	3	5/20/02	CARDINAL
ftr-415	2937	1	v.a.	GPE
ftr-415	2937	2	supra	PERSON
ftr-415	2938	1	4	CARDINAL
ftr-415	2940	1	107	CARDINAL
ftr-415	2940	2	116	CARDINAL
ftr-415	2941	1	745	CARDINAL
ftr-415	2941	2	2002	DATE
ftr-415	2941	3	bush	PERSON
ftr-415	2941	4	7/30/02	CARDINAL
ftr-415	2942	1	one	CARDINAL
ftr-415	2942	2	senate	ORG
ftr-415	2943	1	307	CARDINAL
ftr-415	2944	1	5	CARDINAL
ftr-415	2944	2	107-276	CARDINAL
ftr-415	2944	3	116	CARDINAL
ftr-415	2944	4	1929	DATE
ftr-415	2944	5	527	CARDINAL
ftr-415	2944	6	bush	PERSON
ftr-415	2944	7	11/2/02	CARDINAL
ftr-415	2945	1	1	CARDINAL
ftr-415	2945	2	bush	PERSON
ftr-415	2945	3	1	CARDINAL
ftr-415	2945	4	2	CARDINAL
ftr-415	2945	5	2001	DATE
ftr-415	2945	6	3	CARDINAL
ftr-415	2946	1	1	CARDINAL
ftr-415	2946	2	2	CARDINAL
ftr-415	2946	3	3	CARDINAL
ftr-415	2946	4	4	CARDINAL
ftr-415	2946	5	5	CARDINAL
ftr-415	2946	6	6	CARDINAL
ftr-415	2946	7	7	CARDINAL
ftr-415	2946	8	8	CARDINAL
ftr-415	2946	9	9	CARDINAL
ftr-415	2946	10	10	CARDINAL
ftr-415	2946	11	11	CARDINAL
ftr-415	2946	12	12	CARDINAL
ftr-415	2946	13	13	CARDINAL
ftr-415	2946	14	14	CARDINAL
ftr-415	2946	15	15	CARDINAL
ftr-415	2946	16	16	CARDINAL
ftr-415	2946	17	17	CARDINAL
ftr-415	2946	18	18	CARDINAL
ftr-415	2946	19	19	CARDINAL
ftr-415	2946	20	20	CARDINAL
ftr-415	2946	21	21	CARDINAL
ftr-415	2946	22	22	CARDINAL
ftr-415	2946	23	23	CARDINAL
ftr-415	2946	24	24	CARDINAL
ftr-415	2946	25	25	CARDINAL
ftr-415	2946	26	26	CARDINAL
ftr-415	2946	27	27	CARDINAL
ftr-415	2946	28	28	CARDINAL
ftr-415	2946	29	29	CARDINAL
ftr-415	2946	30	30	CARDINAL
ftr-415	2946	31	31	CARDINAL
ftr-415	2946	32	32	CARDINAL
ftr-415	2946	33	33	CARDINAL
ftr-415	2946	34	34	CARDINAL
ftr-415	2946	35	35	CARDINAL
ftr-415	2946	36	36	CARDINAL
ftr-415	2946	37	37	CARDINAL
ftr-415	2946	38	38	CARDINAL
ftr-415	2946	39	39	CARDINAL
ftr-415	2946	40	40	CARDINAL
ftr-415	2946	41	41	CARDINAL
ftr-415	2946	42	42	CARDINAL
ftr-415	2946	43	43	CARDINAL
ftr-415	2946	44	44	CARDINAL
ftr-415	2946	45	45	CARDINAL
ftr-415	2946	46	46	CARDINAL
ftr-415	2946	47	47	CARDINAL
ftr-415	2946	48	48	CARDINAL
ftr-415	2946	49	49	CARDINAL
ftr-415	2946	50	50	CARDINAL
ftr-415	2946	51	51	CARDINAL
ftr-415	2946	52	52	CARDINAL
ftr-415	2946	53	53	CARDINAL
ftr-415	2946	54	54	CARDINAL
ftr-415	2946	55	55	CARDINAL
ftr-415	2946	56	56	CARDINAL
ftr-415	2946	57	57	CARDINAL
ftr-415	2946	58	58	CARDINAL
ftr-415	2946	59	59	CARDINAL
ftr-415	2946	60	60	CARDINAL
ftr-415	2946	61	61	CARDINAL
ftr-415	2946	62	62	CARDINAL
ftr-415	2946	63	63	CARDINAL
ftr-415	2946	64	64	CARDINAL
ftr-415	2946	65	65	CARDINAL
ftr-415	2946	66	66	CARDINAL
ftr-415	2946	67	67	CARDINAL
ftr-415	2946	68	68	CARDINAL
ftr-415	2946	69	69	CARDINAL
ftr-415	2946	70	70	CARDINAL
ftr-415	2946	71	71	CARDINAL
ftr-415	2946	72	72	CARDINAL
ftr-415	2946	73	73	CARDINAL
ftr-415	2946	74	74	CARDINAL
ftr-415	2946	75	75	CARDINAL
ftr-415	2946	76	76	CARDINAL
ftr-415	2946	77	77	CARDINAL
ftr-415	2946	78	78	CARDINAL
ftr-415	2946	79	79	CARDINAL
ftr-415	2946	80	80	CARDINAL
ftr-415	2946	81	81	CARDINAL
ftr-415	2946	82	82	CARDINAL
ftr-415	2946	83	83	CARDINAL
ftr-415	2946	84	84	CARDINAL
ftr-415	2946	85	85	CARDINAL
ftr-415	2946	86	86	CARDINAL
ftr-415	2946	87	87	CARDINAL
ftr-415	2946	88	88	CARDINAL
ftr-415	2946	89	89	CARDINAL
ftr-415	2946	90	90	CARDINAL
ftr-415	2946	91	91	CARDINAL
ftr-415	2946	92	92	CARDINAL
ftr-415	2946	93	93	CARDINAL
ftr-415	2946	94	94	CARDINAL
ftr-415	2946	95	95	CARDINAL
ftr-415	2946	96	96	CARDINAL
ftr-415	2946	97	97	CARDINAL
ftr-415	2946	98	98	CARDINAL
ftr-415	2946	99	99	CARDINAL
ftr-415	2946	100	100	CARDINAL
ftr-415	2946	101	101	CARDINAL
ftr-415	2946	102	102	CARDINAL
ftr-415	2946	103	103	CARDINAL
ftr-415	2946	104	104	CARDINAL
ftr-415	2946	105	105	CARDINAL
ftr-415	2946	106	106	CARDINAL
ftr-415	2946	107	107	CARDINAL
ftr-415	2946	108	108	CARDINAL