id	sid	eid	entity	type
ftr-422	1	1	florida	GPE
ftr-422	1	2	6 2004	DATE
ftr-422	1	3	7	CARDINAL
ftr-422	1	4	yoram keinan i.	ORG
ftr-422	3	1	678 ii	QUANTITY
ftr-422	5	1	683	CARDINAL
ftr-422	6	1	683 1	CARDINAL
ftr-422	7	1	683 2	CARDINAL
ftr-422	8	1	684 3	CARDINAL
ftr-422	10	1	685 4	CARDINAL
ftr-422	12	1	685 5	CARDINAL
ftr-422	14	1	686	CARDINAL
ftr-422	15	1	688	CARDINAL
ftr-422	16	1	690 1	CARDINAL
ftr-422	17	1	690 2	CARDINAL
ftr-422	18	1	691 3	CARDINAL
ftr-422	21	1	692 iii	QUANTITY
ftr-422	23	1	693	CARDINAL
ftr-422	24	1	693	CARDINAL
ftr-422	26	1	694	CARDINAL
ftr-422	28	1	695	CARDINAL
ftr-422	28	2	a. financial accounting standards board	ORG
ftr-422	28	3	fasb	ORG
ftr-422	29	1	695	CARDINAL
ftr-422	30	1	696	CARDINAL
ftr-422	31	1	696	CARDINAL
ftr-422	32	1	697	CARDINAL
ftr-422	33	1	697	CARDINAL
ftr-422	34	1	698	CARDINAL
ftr-422	36	1	700 1	CARDINAL
ftr-422	38	1	700 2	CARDINAL
ftr-422	40	1	701 3	CARDINAL
ftr-422	41	1	715	CARDINAL
ftr-422	42	1	716 1	CARDINAL
ftr-422	44	1	716 2	CARDINAL
ftr-422	45	1	718 3	CARDINAL
ftr-422	47	1	723	CARDINAL
ftr-422	47	2	677 4	CARDINAL
ftr-422	48	1	728 5	CARDINAL
ftr-422	49	1	735 6	CARDINAL
ftr-422	50	1	740 e. valuation	PERSON
ftr-422	51	1	744 1	CARDINAL
ftr-422	52	1	744 2	CARDINAL
ftr-422	52	2	475	CARDINAL
ftr-422	54	1	746 3	CARDINAL
ftr-422	55	1	748 4	CARDINAL
ftr-422	57	1	749 5	CARDINAL
ftr-422	59	1	750 vi	QUANTITY
ftr-422	61	1	751 a.	PERSON
ftr-422	62	1	751	CARDINAL
ftr-422	63	1	751	CARDINAL
ftr-422	64	1	751	CARDINAL
ftr-422	67	1	752 678	CARDINAL
ftr-422	67	2	florida	GPE
ftr-422	67	3	yoram keinan* i.	PERSON
ftr-422	67	4	the united states	GPE
ftr-422	67	5	1909	DATE
ftr-422	68	1	discussions1	ORG
ftr-422	68	2	europe	LOC
ftr-422	68	3	recent years	DATE
ftr-422	69	1	2	CARDINAL
ftr-422	69	2	yoram keinan	PERSON
ftr-422	69	3	georgetown	ORG
ftr-422	69	4	ernst & young’s financial services industry group	ORG
ftr-422	69	5	the national tax department	ORG
ftr-422	69	6	washington	GPE
ftr-422	69	7	d.c.	GPE
ftr-422	70	1	ernst & young	ORG
ftr-422	70	2	united states	GPE
ftr-422	73	1	harvard, l.l.m	ORG
ftr-422	75	1	the university of michigan	ORG
ftr-422	76	1	reuven avi yonah	PERSON
ftr-422	76	2	joeseph bankman	PERSON
ftr-422	76	3	john buckley	PERSON
ftr-422	76	4	yoseph edrey	PERSON
ftr-422	76	5	david garlock	PERSON
ftr-422	76	6	david hasen	PERSON
ftr-422	76	7	doug kahn	PERSON
ftr-422	76	8	yoram margalioth	PERSON
ftr-422	76	9	deborah schenk	PERSON
ftr-422	76	10	reed shuldiner	PERSON
ftr-422	76	11	joel slemrod	PERSON
ftr-422	76	12	lewis steinberg	PERSON
ftr-422	76	13	matthew stevens	PERSON
ftr-422	76	14	william toomajian	PERSON
ftr-422	76	15	dana trier	PERSON
ftr-422	76	16	david weisbach	PERSON
ftr-422	76	17	15-17	CARDINAL
ftr-422	76	18	the university of michigan law school	ORG
ftr-422	76	19	ernst & young	ORG
ftr-422	77	1	ernst & young’s	ORG
ftr-422	78	1	1	CARDINAL
ftr-422	78	2	mitchell l. engler	PERSON
ftr-422	78	3	2001	DATE
ftr-422	80	1	l. rev	PERSON
ftr-422	81	1	539	CARDINAL
ftr-422	81	2	terry shevlin	PERSON
ftr-422	81	3	55	CARDINAL
ftr-422	81	4	427	CARDINAL
ftr-422	81	5	george k. yin	PERSON
ftr-422	81	6	54	CARDINAL
ftr-422	81	7	smu	ORG
ftr-422	81	8	l. rev	PERSON
ftr-422	82	1	209	CARDINAL
ftr-422	82	2	2001	DATE
ftr-422	83	1	calvin johnson	PERSON
ftr-422	83	2	83	CARDINAL
ftr-422	83	3	425	CARDINAL
ftr-422	83	4	april 19, 1999	DATE
ftr-422	83	5	alvin d. knott	PERSON
ftr-422	83	6	jacob d. rosenfeld	PERSON
ftr-422	83	7	two	CARDINAL
ftr-422	83	8	99	CARDINAL
ftr-422	83	9	865	CARDINAL
ftr-422	83	10	may 12, 2003	DATE
ftr-422	83	11	anthony j. luppino	PERSON
ftr-422	83	12	enron	ORG
ftr-422	83	13	2003	DATE
ftr-422	85	1	l. rev	PERSON
ftr-422	85	2	35	CARDINAL
ftr-422	85	3	108	CARDINAL
ftr-422	85	4	144	CARDINAL
ftr-422	85	5	john ensminger	PERSON
ftr-422	86	1	16	CARDINAL
ftr-422	86	2	akron	ORG
ftr-422	87	1	2	CARDINAL
ftr-422	87	2	sabine	GPE
ftr-422	87	3	d. selbach	PERSON
ftr-422	87	4	the european community	ORG
ftr-422	87	5	18	CARDINAL
ftr-422	87	6	conn	FAC
ftr-422	88	1	j. int’l l. 523	PERSON
ftr-422	88	2	2003	DATE
ftr-422	89	1	victor thuronyi	PERSON
ftr-422	90	1	103	CARDINAL
ftr-422	90	2	459	CARDINAL
ftr-422	90	3	26, 2004	DATE
ftr-422	90	4	recent 2004	DATE
ftr-422	90	5	679	CARDINAL
ftr-422	90	6	today	DATE
ftr-422	90	7	several3	ORG
ftr-422	91	1	the united states	GPE
ftr-422	91	2	section 446	LAW
ftr-422	91	3	specific5	ORG
ftr-422	92	1	years	DATE
ftr-422	93	1	3	CARDINAL
ftr-422	93	2	belgium	GPE
ftr-422	93	3	japan	GPE
ftr-422	93	4	netherlands	GPE
ftr-422	93	5	switzerland	GPE
ftr-422	94	1	treasury	ORG
ftr-422	94	2	december 1996	DATE
ftr-422	94	3	appendix 4.1	PERSON
ftr-422	95	1	germany	GPE
ftr-422	96	1	thuronyi	PERSON
ftr-422	96	2	2004	DATE
ftr-422	96	3	2	CARDINAL
ftr-422	101	1	thuronyi	PERSON
ftr-422	101	2	24	CARDINAL
ftr-422	101	3	int’l 261	PRODUCT
ftr-422	101	4	26364	DATE
ftr-422	101	5	1999	DATE
ftr-422	102	1	robert moncrieff	PERSON
ftr-422	102	2	u.k.	GPE
ftr-422	102	3	2002	DATE
ftr-422	102	4	4(1	DATE
ftr-422	102	5	winter 2003	DATE
ftr-422	102	6	spain	GPE
ftr-422	102	7	4(2	CARDINAL
ftr-422	102	8	spring 2003	DATE
ftr-422	102	9	australian	NORP
ftr-422	102	10	3	CARDINAL
ftr-422	102	11	5	CARDINAL
ftr-422	103	1	1986	DATE
ftr-422	104	1	6	CARDINAL
ftr-422	105	1	1.471-2(b	CARDINAL
ftr-422	106	1	treasury	ORG
ftr-422	106	2	471	CARDINAL
ftr-422	107	1	first	ORDINAL
ftr-422	107	2	treasury	ORG
ftr-422	109	1	1.472-2(e	CARDINAL
ftr-422	110	1	the taxable year	DATE
ftr-422	111	1	knott	PERSON
ftr-422	111	2	rosenfeld	PERSON
ftr-422	111	3	supra	PERSON
ftr-422	111	4	1	CARDINAL
ftr-422	112	1	florida	GPE
ftr-422	113	1	often7	ORG
ftr-422	113	2	cases.8 congress	ORG
ftr-422	113	3	treasury	ORG
ftr-422	113	4	in9	ORG
ftr-422	113	5	treasury	ORG
ftr-422	114	1	enron	ORG
ftr-422	114	2	reveals10	PERSON
ftr-422	114	3	enron	ORG
ftr-422	114	4	the united states	GPE
ftr-422	114	5	12 7	DATE
ftr-422	115	1	johnson	PERSON
ftr-422	115	2	1	CARDINAL
ftr-422	115	3	1	CARDINAL
ftr-422	115	4	8	CARDINAL
ftr-422	115	5	the u.s. supreme court	ORG
ftr-422	115	6	thor power tool co.	ORG
ftr-422	116	1	comm’r	CARDINAL
ftr-422	116	2	439	CARDINAL
ftr-422	116	3	522	CARDINAL
ftr-422	116	4	542-43	CARDINAL
ftr-422	116	5	1979	DATE
ftr-422	117	1	the internal revenue service	ORG
ftr-422	119	1	treasury	ORG
ftr-422	121	1	pnc bancorp, inc.	ORG
ftr-422	122	1	comm’r	CARDINAL
ftr-422	122	2	212	CARDINAL
ftr-422	122	3	822	CARDINAL
ftr-422	122	4	832	CARDINAL
ftr-422	122	5	3d	CARDINAL
ftr-422	122	6	cir	ORG
ftr-422	122	7	2000	DATE
ftr-422	123	1	91	CARDINAL
ftr-422	124	1	9	CARDINAL
ftr-422	124	2	1	CARDINAL
ftr-422	124	3	225	CARDINAL
ftr-422	124	4	10	CARDINAL
ftr-422	125	1	9046	DATE
ftr-422	125	2	68	CARDINAL
ftr-422	125	3	10161	DATE
ftr-422	125	4	mar. 4, 2003	DATE
ftr-422	126	1	11	CARDINAL
ftr-422	127	1	enron	ORG
ftr-422	127	2	feb. 2003	DATE
ftr-422	128	1	12	CARDINAL
ftr-422	129	1	treasury	ORG
ftr-422	129	2	paul o’neill	PERSON
ftr-422	130	1	o’neill	ORG
ftr-422	130	2	grassley	PERSON
ftr-422	130	3	2004	DATE
ftr-422	130	4	681	CARDINAL
ftr-422	132	1	three	CARDINAL
ftr-422	132	2	congress	ORG
ftr-422	132	3	section 1256	LAW
ftr-422	132	4	oid	ORG
ftr-422	133	1	five	CARDINAL
ftr-422	134	1	first	ORDINAL
ftr-422	134	2	three	CARDINAL
ftr-422	134	3	three	CARDINAL
ftr-422	135	1	today	DATE
ftr-422	138	1	fasb	ORG
ftr-422	138	2	recent years	DATE
ftr-422	138	3	133	CARDINAL
ftr-422	138	4	2002	DATE
ftr-422	138	5	196	CARDINAL
ftr-422	138	6	aug. 16, 2002	DATE
ftr-422	139	1	supra	PERSON
ftr-422	139	2	1	CARDINAL
ftr-422	139	3	559-61	CARDINAL
ftr-422	140	1	13	CARDINAL
ftr-422	141	1	1	CARDINAL
ftr-422	141	2	14	CARDINAL
ftr-422	142	1	supra	PERSON
ftr-422	142	2	1	CARDINAL
ftr-422	142	3	541	CARDINAL
ftr-422	144	1	15	CARDINAL
ftr-422	145	1	cahier de droit fiscal international	ORG
ftr-422	145	2	80b	CARDINAL
ftr-422	145	3	ifa	ORG
ftr-422	145	4	1995	DATE
ftr-422	146	1	16	CARDINAL
ftr-422	149	1	1.446-3	CARDINAL
ftr-422	150	1	steve rosenthal	PERSON
ftr-422	150	2	mark price	PERSON
ftr-422	150	3	84	CARDINAL
ftr-422	150	4	895	CARDINAL
ftr-422	150	5	aug. 9, 1999	DATE
ftr-422	151	1	682	CARDINAL
ftr-422	151	2	florida	GPE
ftr-422	151	3	fas 138	ORG
ftr-422	151	4	149	CARDINAL
ftr-422	151	5	an18 19 20	ORG
ftr-422	151	6	congress	ORG
ftr-422	151	7	treasury	ORG
ftr-422	152	1	133	CARDINAL
ftr-422	152	2	may 2003	DATE
ftr-422	152	3	two	CARDINAL
ftr-422	152	4	section 475	LAW
ftr-422	152	5	bank one23 corp.	ORG
ftr-422	153	1	irs	ORG
ftr-422	153	2	irs	ORG
ftr-422	154	1	18	DATE
ftr-422	155	1	133	CARDINAL
ftr-422	156	1	june 1998	DATE
ftr-422	157	1	19	CARDINAL
ftr-422	158	1	138	CARDINAL
ftr-422	158	2	fasb	ORG
ftr-422	158	3	133	CARDINAL
ftr-422	158	4	june 2000	DATE
ftr-422	159	1	20	CARDINAL
ftr-422	160	1	149	CARDINAL
ftr-422	160	2	133	CARDINAL
ftr-422	160	3	apr. 2003	DATE
ftr-422	161	1	21	CARDINAL
ftr-422	162	1	133	CARDINAL
ftr-422	163	1	1	CARDINAL
ftr-422	163	2	95	CARDINAL
ftr-422	163	3	david s. miller	PERSON
ftr-422	163	4	77	CARDINAL
ftr-422	163	5	236	CARDINAL
ftr-422	163	6	244	CARDINAL
ftr-422	163	7	1999	DATE
ftr-422	164	1	22	CARDINAL
ftr-422	165	1	d.	NORP
ftr-422	165	2	rosenthal	PERSON
ftr-422	165	3	17	CARDINAL
ftr-422	165	4	23	CARDINAL
ftr-422	166	1	alan b. munro	PERSON
ftr-422	166	2	yoram keinan	PERSON
ftr-422	166	3	5	CARDINAL
ftr-422	167	1	24	CARDINAL
ftr-422	167	2	120	CARDINAL
ftr-422	167	3	174	CARDINAL
ftr-422	167	4	2003	DATE
ftr-422	168	1	25	CARDINAL
ftr-422	168	2	475	CARDINAL
ftr-422	168	3	26	CARDINAL
ftr-422	169	1	26	CARDINAL
ftr-422	170	1	133	CARDINAL
ftr-422	170	2	475	CARDINAL
ftr-422	171	1	27	CARDINAL
ftr-422	172	1	reg-166012-02	DATE
ftr-422	172	2	69	CARDINAL
ftr-422	172	3	8886	DATE
ftr-422	172	4	feb. 26, 2004	DATE
ftr-422	174	1	david garlock	PERSON
ftr-422	176	1	102	CARDINAL
ftr-422	176	2	1515	CARDINAL
ftr-422	176	3	mar. 22, 2004	DATE
ftr-422	177	1	2004	DATE
ftr-422	177	2	683	CARDINAL
ftr-422	177	3	the united states	GPE
ftr-422	177	4	section 446	LAW
ftr-422	179	1	three	CARDINAL
ftr-422	180	1	vi	PERSON
ftr-422	180	2	u.s.	GPE
ftr-422	182	1	1	CARDINAL
ftr-422	182	2	u.s.	GPE
ftr-422	183	1	the28	ORG
ftr-422	184	1	decades	DATE
ftr-422	184	2	28	CARDINAL
ftr-422	185	1	david a. weisbach	PERSON
ftr-422	185	2	53	CARDINAL
ftr-422	185	3	95 (1999	DATE
ftr-422	185	4	haig-simons	ORG
ftr-422	185	5	david a. weisbach	PERSON
ftr-422	185	6	50	CARDINAL
ftr-422	185	7	491	CARDINAL
ftr-422	185	8	1995	DATE
ftr-422	185	9	deborah h. schenk	PERSON
ftr-422	185	10	50	CARDINAL
ftr-422	185	11	571	CARDINAL
ftr-422	185	12	1995	DATE
ftr-422	185	13	alvin c. warren	PERSON
ftr-422	185	14	jr.	PERSON
ftr-422	185	15	107	CARDINAL
ftr-422	186	1	l. rev	PERSON
ftr-422	187	1	460	CARDINAL
ftr-422	187	2	1993	DATE
ftr-422	187	3	one	CARDINAL
ftr-422	188	1	29	CARDINAL
ftr-422	189	1	haig	PERSON
ftr-422	189	2	1921	DATE
ftr-422	189	3	68-69	CARDINAL
ftr-422	189	4	musgrave & shoup eds.	ORG
ftr-422	189	5	1959	DATE
ftr-422	189	6	simons	GPE
ftr-422	189	7	103	CARDINAL
ftr-422	189	8	1938	DATE
ftr-422	190	1	684	CARDINAL
ftr-422	190	2	florida	GPE
ftr-422	190	3	haig-simons	ORG
ftr-422	192	1	fasb	ORG
ftr-422	192	2	133	CARDINAL
ftr-422	193	1	fasb has31	ORG
ftr-422	194	1	2	CARDINAL
ftr-422	196	1	74	CARDINAL
ftr-422	196	2	irs	ORG
ftr-422	196	3	year	DATE
ftr-422	198	1	the securities industry association	ORG
ftr-422	198	2	30	CARDINAL
ftr-422	199	1	bank one	ORG
ftr-422	199	2	120	CARDINAL
ftr-422	200	1	228	CARDINAL
ftr-422	201	1	31	CARDINAL
ftr-422	202	1	133	CARDINAL
ftr-422	202	2	18	CARDINAL
ftr-422	202	3	216	CARDINAL
ftr-422	202	4	32	CARDINAL
ftr-422	203	1	fasb	ORG
ftr-422	203	2	norwalk	GPE
ftr-422	203	3	conn	GPE
ftr-422	203	4	fasb	ORG
ftr-422	203	5	1999	DATE
ftr-422	204	1	33	CARDINAL
ftr-422	206	1	david weisbach	PERSON
ftr-422	206	2	1999	DATE
ftr-422	206	3	28	CARDINAL
ftr-422	206	4	105	CARDINAL
ftr-422	207	1	34	CARDINAL
ftr-422	207	2	1974-1	DATE
ftr-422	207	3	23	CARDINAL
ftr-422	208	1	35	CARDINAL
ftr-422	209	1	2003	DATE
ftr-422	209	2	177-39	CARDINAL
ftr-422	209	3	sept 12, 2003	DATE
ftr-422	209	4	¶ 28.	DATE
ftr-422	210	1	685	CARDINAL
ftr-422	211	1	particular,36 37	ORG
ftr-422	211	2	as38	NORP
ftr-422	212	1	three	CARDINAL
ftr-422	213	1	3	CARDINAL
ftr-422	215	1	one	CARDINAL
ftr-422	217	1	amount41	NORP
ftr-422	217	2	one	CARDINAL
ftr-422	217	3	two	CARDINAL
ftr-422	218	1	4.	CARDINAL
ftr-422	219	1	36	CARDINAL
ftr-422	220	1	treasury	ORG
ftr-422	220	2	pamela olson	PERSON
ftr-422	221	1	olson	PERSON
ftr-422	221	2	new york	GPE
ftr-422	221	3	2002	DATE
ftr-422	221	4	244	CARDINAL
ftr-422	221	5	2002	DATE
ftr-422	223	1	rosenthal	PERSON
ftr-422	223	2	17	CARDINAL
ftr-422	223	3	906	CARDINAL
ftr-422	223	4	38	CARDINAL
ftr-422	225	1	39	CARDINAL
ftr-422	226	1	donald kieso	PERSON
ftr-422	226	2	jerry weygandt	PERSON
ftr-422	226	3	terry warfield	PERSON
ftr-422	226	4	11th	ORDINAL
ftr-422	226	5	2004	DATE
ftr-422	226	6	837	CARDINAL
ftr-422	227	1	isda	ORG
ftr-422	227	2	2003	DATE
ftr-422	227	3	189-22	CARDINAL
ftr-422	227	4	aug. 04, 2003	DATE
ftr-422	227	5	¶ 21	DATE
ftr-422	228	1	isda	ORG
ftr-422	228	2	irs	ORG
ftr-422	230	1	41	CARDINAL
ftr-422	231	1	munro	PERSON
ftr-422	231	2	keinan	GPE
ftr-422	231	3	23	CARDINAL
ftr-422	232	1	686	CARDINAL
ftr-422	232	2	florida	GPE
ftr-422	232	3	isda	ORG
ftr-422	233	1	the united states	GPE
ftr-422	234	1	the united states	GPE
ftr-422	234	2	a particular year	DATE
ftr-422	235	1	one	CARDINAL
ftr-422	235	2	england	GPE
ftr-422	236	1	spain	GPE
ftr-422	237	1	similar44	GPE
ftr-422	237	2	5	CARDINAL
ftr-422	237	3	july 1999	DATE
ftr-422	238	1	enron	ORG
ftr-422	240	1	one	CARDINAL
ftr-422	242	1	42	CARDINAL
ftr-422	243	1	isda	ORG
ftr-422	243	2	40	CARDINAL
ftr-422	243	3	27	CARDINAL
ftr-422	244	1	43	CARDINAL
ftr-422	245	1	2002	DATE
ftr-422	246	1	moncrieff	ORG
ftr-422	246	2	supra	PERSON
ftr-422	246	3	4	CARDINAL
ftr-422	246	4	44	DATE
ftr-422	247	1	4	CARDINAL
ftr-422	247	2	45	CARDINAL
ftr-422	248	1	australian	NORP
ftr-422	248	2	3	CARDINAL
ftr-422	248	3	44-45	DATE
ftr-422	248	4	46	DATE
ftr-422	249	1	treasury	ORG
ftr-422	249	2	july 2, 1999	DATE
ftr-422	249	3	21	DATE
ftr-422	249	4	1999	DATE
ftr-422	249	5	127-12	CARDINAL
ftr-422	250	1	47	DATE
ftr-422	251	1	enron	ORG
ftr-422	251	2	11	CARDINAL
ftr-422	252	1	48	DATE
ftr-422	253	1	shevlin	GPE
ftr-422	253	2	1	CARDINAL
ftr-422	253	3	433	CARDINAL
ftr-422	253	4	2004	DATE
ftr-422	253	5	687	CARDINAL
ftr-422	254	1	congress	ORG
ftr-422	254	2	two	CARDINAL
ftr-422	255	1	congress	ORG
ftr-422	255	2	section 469	LAW
ftr-422	256	1	first	ORDINAL
ftr-422	257	1	consideration.50	PERSON
ftr-422	258	1	more than $10 million	MONEY
ftr-422	260	1	49	CARDINAL
ftr-422	261	1	1	CARDINAL
ftr-422	261	2	225	CARDINAL
ftr-422	262	1	1999	DATE
ftr-422	262	2	28	CARDINAL
ftr-422	262	3	106	CARDINAL
ftr-422	263	1	50	CARDINAL
ftr-422	264	1	anthony j. luppino	PERSON
ftr-422	264	2	1	CARDINAL
ftr-422	264	3	48	DATE
ftr-422	265	1	688	CARDINAL
ftr-422	265	2	florida	GPE
ftr-422	267	1	the united states	GPE
ftr-422	268	1	first	ORDINAL
ftr-422	269	1	two	CARDINAL
ftr-422	269	2	odds54	ORG
ftr-422	269	3	two	CARDINAL
ftr-422	270	1	the u.s. supreme court	ORG
ftr-422	270	2	thor power,55 51	GPE
ftr-422	271	1	d.	NORP
ftr-422	271	2	david	PERSON
ftr-422	272	1	a. weisbach	PERSON
ftr-422	272	2	54	CARDINAL
ftr-422	272	3	smu	ORG
ftr-422	272	4	l. rev	PERSON
ftr-422	272	5	73 (2001	DATE
ftr-422	272	6	treasury	ORG
ftr-422	272	7	46	DATE
ftr-422	272	8	15	CARDINAL
ftr-422	272	9	irs	ORG
ftr-422	272	10	52	CARDINAL
ftr-422	273	1	supra	PERSON
ftr-422	273	2	1	CARDINAL
ftr-422	273	3	540	CARDINAL
ftr-422	274	1	53	CARDINAL
ftr-422	276	1	1	CARDINAL
ftr-422	276	2	227	CARDINAL
ftr-422	277	1	johnson	PERSON
ftr-422	277	2	1	CARDINAL
ftr-422	277	3	425	CARDINAL
ftr-422	277	4	54	CARDINAL
ftr-422	278	1	thor power	PERSON
ftr-422	278	2	8	CARDINAL
ftr-422	279	1	shevlin	GPE
ftr-422	279	2	1	CARDINAL
ftr-422	279	3	434	CARDINAL
ftr-422	280	1	first	ORDINAL
ftr-422	283	1	2004	DATE
ftr-422	283	2	689	CARDINAL
ftr-422	284	1	second	ORDINAL
ftr-422	286	1	third	ORDINAL
ftr-422	286	2	today	DATE
ftr-422	286	3	fasb	ORG
ftr-422	286	4	congress	ORG
ftr-422	287	1	one	CARDINAL
ftr-422	287	2	56	CARDINAL
ftr-422	288	1	thor power	PERSON
ftr-422	288	2	439	CARDINAL
ftr-422	288	3	u.s.	GPE
ftr-422	288	4	544	CARDINAL
ftr-422	288	5	57	CARDINAL
ftr-422	290	1	supra	PERSON
ftr-422	290	2	1	CARDINAL
ftr-422	290	3	558	CARDINAL
ftr-422	291	1	58	DATE
ftr-422	292	1	david garlock	PERSON
ftr-422	293	1	garlock	PERSON
ftr-422	293	2	2004	DATE
ftr-422	293	3	27	CARDINAL
ftr-422	295	1	1999	DATE
ftr-422	295	2	28	CARDINAL
ftr-422	295	3	123	CARDINAL
ftr-422	296	1	59	CARDINAL
ftr-422	297	1	supra	PERSON
ftr-422	297	2	2	CARDINAL
ftr-422	297	3	eu	ORG
ftr-422	298	1	anthony j. luppino	PERSON
ftr-422	298	2	1	CARDINAL
ftr-422	298	3	119	CARDINAL
ftr-422	299	1	terry shevlin	PERSON
ftr-422	299	2	1	CARDINAL
ftr-422	299	3	436	CARDINAL
ftr-422	300	1	fasb	ORG
ftr-422	300	2	congress	ORG
ftr-422	300	3	fasb	ORG
ftr-422	301	1	congress	ORG
ftr-422	303	1	690	CARDINAL
ftr-422	303	2	florida	GPE
ftr-422	304	1	follow60 gaap	MONEY
ftr-422	304	2	fourth	ORDINAL
ftr-422	305	1	in62	PRODUCT
ftr-422	305	2	congress	ORG
ftr-422	305	3	treasury	ORG
ftr-422	305	4	fasb	ORG
ftr-422	306	1	fifth	ORDINAL
ftr-422	306	2	johnson	PERSON
ftr-422	308	1	1	CARDINAL
ftr-422	308	2	congress	ORG
ftr-422	308	3	treasury	ORG
ftr-422	309	1	two	CARDINAL
ftr-422	310	1	first	ORDINAL
ftr-422	310	2	congress	ORG
ftr-422	311	1	60	CARDINAL
ftr-422	312	1	anthony j. luppino	PERSON
ftr-422	312	2	1	CARDINAL
ftr-422	312	3	123	CARDINAL
ftr-422	312	4	61	CARDINAL
ftr-422	313	1	congress	ORG
ftr-422	313	2	treasury	ORG
ftr-422	315	1	62	CARDINAL
ftr-422	316	1	knott	PERSON
ftr-422	316	2	rosenfeld	PERSON
ftr-422	316	3	supra	PERSON
ftr-422	316	4	1	CARDINAL
ftr-422	316	5	a(2)(a	GPE
ftr-422	318	1	johnson	PERSON
ftr-422	318	2	1	CARDINAL
ftr-422	318	3	427	CARDINAL
ftr-422	318	4	64	CARDINAL
ftr-422	320	1	reed shuldiner	PERSON
ftr-422	320	2	71 tex	QUANTITY
ftr-422	320	3	l. rev	PERSON
ftr-422	321	1	243	CARDINAL
ftr-422	321	2	1992	DATE
ftr-422	322	1	noel cunningham	PERSON
ftr-422	322	2	deborah schenk	PERSON
ftr-422	322	3	47	CARDINAL
ftr-422	323	1	725	CARDINAL
ftr-422	323	2	1992	DATE
ftr-422	323	3	edward d. kleinbard	PERSON
ftr-422	323	4	69 tex	QUANTITY
ftr-422	323	5	l. rev	PERSON
ftr-422	323	6	1319	CARDINAL
ftr-422	323	7	1991	DATE
ftr-422	325	1	weisbach	PERSON
ftr-422	325	2	1999	DATE
ftr-422	325	3	28	CARDINAL
ftr-422	325	4	105	CARDINAL
ftr-422	326	1	66	CARDINAL
ftr-422	327	1	1	CARDINAL
ftr-422	327	2	225	CARDINAL
ftr-422	327	3	469	CARDINAL
ftr-422	329	1	d.	NORP
ftr-422	329	2	224	CARDINAL
ftr-422	329	3	2004	DATE
ftr-422	329	4	691	CARDINAL
ftr-422	331	1	gaap	PERSON
ftr-422	332	1	congress	ORG
ftr-422	332	2	treasury	ORG
ftr-422	333	1	133	CARDINAL
ftr-422	333	2	congress	ORG
ftr-422	333	3	treasury	ORG
ftr-422	336	1	fasb	GPE
ftr-422	338	1	two	CARDINAL
ftr-422	340	1	two	CARDINAL
ftr-422	340	2	to69	CARDINAL
ftr-422	340	3	only one	CARDINAL
ftr-422	341	1	2	CARDINAL
ftr-422	343	1	67	CARDINAL
ftr-422	344	1	1	CARDINAL
ftr-422	344	2	68	CARDINAL
ftr-422	346	1	supra	PERSON
ftr-422	346	2	1	CARDINAL
ftr-422	346	3	598	CARDINAL
ftr-422	347	1	69	CARDINAL
ftr-422	348	1	thor power	PERSON
ftr-422	348	2	439	CARDINAL
ftr-422	348	3	u.s.	GPE
ftr-422	348	4	544	CARDINAL
ftr-422	348	5	70	CARDINAL
ftr-422	349	1	today	DATE
ftr-422	349	2	115	CARDINAL
ftr-422	350	1	692	CARDINAL
ftr-422	350	2	florida	GPE
ftr-422	352	1	3	CARDINAL
ftr-422	353	1	irs	ORG
ftr-422	354	1	72	CARDINAL
ftr-422	355	1	irs	ORG
ftr-422	355	2	recent years	DATE
ftr-422	355	3	irs	ORG
ftr-422	355	4	irs	ORG
ftr-422	356	1	taxpayers74	ORG
ftr-422	356	2	section 475	LAW
ftr-422	359	1	congress	ORG
ftr-422	359	2	treasury	ORG
ftr-422	360	1	71	CARDINAL
ftr-422	361	1	congress	ORG
ftr-422	361	2	irs	ORG
ftr-422	362	1	1296	DATE
ftr-422	363	1	72	DATE
ftr-422	363	2	reg-166012-02	DATE
ftr-422	363	3	27	CARDINAL
ftr-422	364	1	73	CARDINAL
ftr-422	366	1	reg-100420-03	DATE
ftr-422	366	2	25	CARDINAL
ftr-422	366	3	75	CARDINAL
ftr-422	367	1	munro	PERSON
ftr-422	367	2	keinan	GPE
ftr-422	367	3	23	CARDINAL
ftr-422	368	1	693	CARDINAL
ftr-422	372	1	be76	PERSON
ftr-422	373	1	today	DATE
ftr-422	374	1	netherneither congress	PERSON
ftr-422	374	2	treasury	ORG
ftr-422	375	1	76	DATE
ftr-422	377	1	patchen v. comm’r	PERSON
ftr-422	377	2	258	CARDINAL
ftr-422	377	3	544	CARDINAL
ftr-422	377	4	546	CARDINAL
ftr-422	377	5	1958	DATE
ftr-422	379	1	77	CARDINAL
ftr-422	380	1	bank one	ORG
ftr-422	380	2	120	CARDINAL
ftr-422	381	1	226	CARDINAL
ftr-422	381	2	thor power tool co.	ORG
ftr-422	382	1	comm’r	CARDINAL
ftr-422	382	2	439	CARDINAL
ftr-422	382	3	u.s.	GPE
ftr-422	382	4	538	CARDINAL
ftr-422	383	1	v. united states	GPE
ftr-422	383	2	367	CARDINAL
ftr-422	383	3	687 6 l. ed.	QUANTITY
ftr-422	384	1	2d 1109	DATE
ftr-422	384	2	81	CARDINAL
ftr-422	384	3	1727 (1961	DATE
ftr-422	384	4	1961	DATE
ftr-422	384	5	hamilton ind.	PERSON
ftr-422	384	6	comm’r	CARDINAL
ftr-422	384	7	97	CARDINAL
ftr-422	385	1	128	CARDINAL
ftr-422	385	2	1991	DATE
ftr-422	385	3	comm’r	CARDINAL
ftr-422	385	4	62	CARDINAL
ftr-422	385	5	469	CARDINAL
ftr-422	385	6	477	CARDINAL
ftr-422	385	7	1974	DATE
ftr-422	385	8	aff’d 536 f.2d	MONEY
ftr-422	385	9	874	CARDINAL
ftr-422	385	10	9th	ORDINAL
ftr-422	385	11	1976	DATE
ftr-422	387	1	d.	NORP
ftr-422	388	1	1.446-1(a)(2	CARDINAL
ftr-422	389	1	79	CARDINAL
ftr-422	390	1	1	CARDINAL
ftr-422	390	2	224	CARDINAL
ftr-422	391	1	80	CARDINAL
ftr-422	392	1	1	CARDINAL
ftr-422	392	2	95	CARDINAL
ftr-422	393	1	694	CARDINAL
ftr-422	393	2	florida	GPE
ftr-422	393	3	recent years	DATE
ftr-422	393	4	treasury	ORG
ftr-422	393	5	irs	ORG
ftr-422	395	1	irs	ORG
ftr-422	399	1	$10 million	MONEY
ftr-422	400	1	more than $ 10 million	MONEY
ftr-422	400	2	year.85	ORG
ftr-422	400	3	today	DATE
ftr-422	402	1	81	CARDINAL
ftr-422	404	1	1.6011-4	DATE
ftr-422	404	2	9046	DATE
ftr-422	404	3	68	CARDINAL
ftr-422	406	1	10161	DATE
ftr-422	406	2	mar. 3, 2003	DATE
ftr-422	406	3	230	CARDINAL
ftr-422	406	4	reg-122379-02	DATE
ftr-422	406	5	68	CARDINAL
ftr-422	406	6	75186-75191	DATE
ftr-422	406	7	dec. 30, 2003	DATE
ftr-422	407	1	82	CARDINAL
ftr-422	408	1	9046	DATE
ftr-422	408	2	68	CARDINAL
ftr-422	408	3	fed	ORG
ftr-422	410	1	10,161	CARDINAL
ftr-422	410	2	mar. 4, 2003	DATE
ftr-422	411	1	six	CARDINAL
ftr-422	412	1	83	CARDINAL
ftr-422	413	1	john d. mckinnon	PERSON
ftr-422	413	2	irs	ORG
ftr-422	413	3	wall st	GPE
ftr-422	413	4	j., feb. 3, 2000	ORG
ftr-422	413	5	84	CARDINAL
ftr-422	414	1	proc	PERSON
ftr-422	415	1	2003-25	DATE
ftr-422	415	2	2003-1	DATE
ftr-422	416	1	601	CARDINAL
ftr-422	418	1	85	CARDINAL
ftr-422	420	1	1.60114(b)(6)(i	CARDINAL
ftr-422	421	1	86	CARDINAL
ftr-422	421	2	gil b. manzon	PERSON
ftr-422	421	3	jr.	PERSON
ftr-422	421	4	george a. plesko	PERSON
ftr-422	421	5	55	CARDINAL
ftr-422	421	6	175	CARDINAL
ftr-422	421	7	183	CARDINAL
ftr-422	421	8	2002	DATE
ftr-422	422	1	2004	DATE
ftr-422	422	2	695	CARDINAL
ftr-422	422	3	m-1 the federal corporate	ORG
ftr-422	423	1	88	CARDINAL
ftr-422	423	2	fas 109	ORG
ftr-422	423	3	fasb	ORG
ftr-422	423	4	fasb	ORG
ftr-422	423	5	1973	DATE
ftr-422	423	6	the united states	GPE
ftr-422	424	1	the securities and exchange commission	ORG
ftr-422	424	2	sec	ORG
ftr-422	424	3	which91	ORG
ftr-422	424	4	the securities exchange act of	ORG
ftr-422	424	5	1934	DATE
ftr-422	424	6	fasb	ORG
ftr-422	425	1	fasb	ORG
ftr-422	426	1	fasb	ORG
ftr-422	426	2	seven	CARDINAL
ftr-422	426	3	sfacs	GPE
ftr-422	426	4	87	CARDINAL
ftr-422	428	1	88	CARDINAL
ftr-422	429	1	irs	ORG
ftr-422	429	2	u.s.	GPE
ftr-422	429	3	2001	DATE
ftr-422	430	1	m-1	ORG
ftr-422	430	2	3	CARDINAL
ftr-422	430	3	december 31, 2004	DATE
ftr-422	431	1	proc	PERSON
ftr-422	432	1	2004-45	DATE
ftr-422	432	2	1	CARDINAL
ftr-422	432	3	ir-2004-91	DATE
ftr-422	432	4	irs	ORG
ftr-422	432	5	july 7, 2004	DATE
ftr-422	432	6	2004	DATE
ftr-422	432	7	131-16	CARDINAL
ftr-422	433	1	fas 109	ORG
ftr-422	433	2	1992	DATE
ftr-422	434	1	supra	PERSON
ftr-422	434	2	86	CARDINAL
ftr-422	434	3	183	CARDINAL
ftr-422	434	4	david a. weisbach	PERSON
ftr-422	434	5	ten	CARDINAL
ftr-422	434	6	55	CARDINAL
ftr-422	434	7	215	CARDINAL
ftr-422	434	8	227	CARDINAL
ftr-422	434	9	2002	DATE
ftr-422	435	1	90	CARDINAL
ftr-422	437	1	supra	PERSON
ftr-422	437	2	86	CARDINAL
ftr-422	437	3	182	CARDINAL
ftr-422	437	4	91	CARDINAL
ftr-422	438	1	bank one	ORG
ftr-422	438	2	120	CARDINAL
ftr-422	439	1	216	CARDINAL
ftr-422	439	2	92	CARDINAL
ftr-422	440	1	1934	DATE
ftr-422	440	2	404	CARDINAL
ftr-422	440	3	13(b	DATE
ftr-422	440	4	48	CARDINAL
ftr-422	441	1	881	CARDINAL
ftr-422	441	2	894	CARDINAL
ftr-422	442	1	the united states	GPE
ftr-422	442	2	non-u.s	NORP
ftr-422	442	3	sec	ORG
ftr-422	442	4	u.s.	GPE
ftr-422	443	1	sec	ORG
ftr-422	444	1	sia	GPE
ftr-422	444	2	35	CARDINAL
ftr-422	444	3	¶ 71	DATE
ftr-422	445	1	93	CARDINAL
ftr-422	446	1	knott	PERSON
ftr-422	446	2	rosenfeld	PERSON
ftr-422	446	3	supra	PERSON
ftr-422	446	4	1	CARDINAL
ftr-422	446	5	22	DATE
ftr-422	446	6	sec	ORG
ftr-422	446	7	1973	DATE
ftr-422	446	8	fasb	GPE
ftr-422	446	9	sec	ORG
ftr-422	447	1	sia	GPE
ftr-422	447	2	35	CARDINAL
ftr-422	447	3	70.	DATE
ftr-422	449	1	knott	PERSON
ftr-422	449	2	rosenfeld	PERSON
ftr-422	449	3	supra	PERSON
ftr-422	449	4	1	CARDINAL
ftr-422	450	1	696	CARDINAL
ftr-422	450	2	florida	GPE
ftr-422	450	3	b. international accounting standards committee	ORG
ftr-422	450	4	iasc	NORP
ftr-422	450	5	1973	DATE
ftr-422	451	1	iasc	NORP
ftr-422	452	1	fasb	ORG
ftr-422	453	1	1990	DATE
ftr-422	453	2	fasb	ORG
ftr-422	453	3	105	CARDINAL
ftr-422	453	4	footnote96	GPE
ftr-422	454	1	1991	DATE
ftr-422	454	2	fasb	ORG
ftr-422	454	3	107	CARDINAL
ftr-422	456	1	95	CARDINAL
ftr-422	457	1	supra	PERSON
ftr-422	457	2	2	CARDINAL
ftr-422	457	3	553	CARDINAL
ftr-422	458	1	96	CARDINAL
ftr-422	459	1	105	CARDINAL
ftr-422	459	2	mar. 1990	DATE
ftr-422	460	1	97	CARDINAL
ftr-422	461	1	107	CARDINAL
ftr-422	461	2	dec. 1991	DATE
ftr-422	462	1	98	CARDINAL
ftr-422	463	1	107	CARDINAL
ftr-422	464	1	fasb	ORG
ftr-422	464	2	107	CARDINAL
ftr-422	466	1	2004	DATE
ftr-422	466	2	697	CARDINAL
ftr-422	466	3	115	CARDINAL
ftr-422	466	4	1993	DATE
ftr-422	467	1	1994	DATE
ftr-422	467	2	fasb	ORG
ftr-422	467	3	119	CARDINAL
ftr-422	468	1	1998	DATE
ftr-422	468	2	fasb	ORG
ftr-422	468	3	133	CARDINAL
ftr-422	469	1	133	CARDINAL
ftr-422	469	2	149	CARDINAL
ftr-422	470	1	133	CARDINAL
ftr-422	470	2	fas 105	ORG
ftr-422	470	3	119	CARDINAL
ftr-422	471	1	150	CARDINAL
ftr-422	471	2	2003,102	CARDINAL
ftr-422	475	1	three	CARDINAL
ftr-422	476	1	three	CARDINAL
ftr-422	477	1	today	DATE
ftr-422	477	2	the united states	GPE
ftr-422	478	1	section 1256	LAW
ftr-422	478	2	section 475	LAW
ftr-422	479	1	99	CARDINAL
ftr-422	480	1	115	CARDINAL
ftr-422	480	2	may 1993	DATE
ftr-422	481	1	100	CARDINAL
ftr-422	482	1	119	CARDINAL
ftr-422	482	2	oct. 1994	DATE
ftr-422	483	1	101	CARDINAL
ftr-422	484	1	133	CARDINAL
ftr-422	484	2	18	CARDINAL
ftr-422	484	3	102	CARDINAL
ftr-422	485	1	150	CARDINAL
ftr-422	485	2	may 2003	DATE
ftr-422	486	1	103	CARDINAL
ftr-422	487	1	fasb	ORG
ftr-422	487	2	early 2003	DATE
ftr-422	489	1	02-3	CARDINAL
ftr-422	490	1	698	CARDINAL
ftr-422	490	2	florida	GPE
ftr-422	491	1	more than one	CARDINAL
ftr-422	492	1	133105	DATE
ftr-422	492	2	115	CARDINAL
ftr-422	494	1	irs	ORG
ftr-422	495	1	fasb	ORG
ftr-422	495	2	2	CARDINAL
ftr-422	496	1	104	CARDINAL
ftr-422	497	1	1256	DATE
ftr-422	497	2	first	ORDINAL
ftr-422	499	1	475	CARDINAL
ftr-422	500	1	rosenthal	PERSON
ftr-422	500	2	17	CARDINAL
ftr-422	500	3	901-05	CARDINAL
ftr-422	501	1	105	CARDINAL
ftr-422	502	1	906	CARDINAL
ftr-422	502	2	106	CARDINAL
ftr-422	503	1	joseph isneberg	PERSON
ftr-422	503	2	49	CARDINAL
ftr-422	504	1	l. rev	PERSON
ftr-422	504	2	859	CARDINAL
ftr-422	504	3	1982	DATE
ftr-422	505	1	107	CARDINAL
ftr-422	506	1	comm’r v. danielson	PERSON
ftr-422	506	2	378	CARDINAL
ftr-422	506	3	771	CARDINAL
ftr-422	507	1	3rd	ORDINAL
ftr-422	507	2	1967	DATE
ftr-422	508	1	389	CARDINAL
ftr-422	508	2	858	CARDINAL
ftr-422	508	3	1967	DATE
ftr-422	508	4	308	CARDINAL
ftr-422	508	5	u.s.	GPE
ftr-422	508	6	252	CARDINAL
ftr-422	508	7	weinert v. comm’r	PERSON
ftr-422	508	8	294	CARDINAL
ftr-422	508	9	750	CARDINAL
ftr-422	508	10	755	CARDINAL
ftr-422	508	11	5th	ORDINAL
ftr-422	509	1	1961	DATE
ftr-422	510	1	108	CARDINAL
ftr-422	511	1	rick stephan hayes	PERSON
ftr-422	511	2	richard baker	PERSON
ftr-422	514	1	http://panopticon.csustan.edu/cpa99/html/hayes.html	ORG
ftr-422	514	2	1999	DATE
ftr-422	514	3	2004	DATE
ftr-422	514	4	699	CARDINAL
ftr-422	515	1	iasc	ORG
ftr-422	516	1	”110 international accounting standard (ias	ORG
ftr-422	516	2	1	CARDINAL
ftr-422	516	3	113	CARDINAL
ftr-422	516	4	109	CARDINAL
ftr-422	517	1	fasb	ORG
ftr-422	517	2	2	CARDINAL
ftr-422	517	3	appendix b	PERSON
ftr-422	517	4	¶ 160	CARDINAL
ftr-422	518	1	4	CARDINAL
ftr-422	523	1	hayes	PERSON
ftr-422	523	2	baker	PERSON
ftr-422	523	3	supra	PERSON
ftr-422	523	4	108	CARDINAL
ftr-422	524	1	110	CARDINAL
ftr-422	529	1	112	CARDINAL
ftr-422	530	1	17	CARDINAL
ftr-422	531	1	700	CARDINAL
ftr-422	531	2	florida	GPE
ftr-422	532	1	england	GPE
ftr-422	532	2	u.k.	GPE
ftr-422	532	3	5	CARDINAL
ftr-422	532	4	1	CARDINAL
ftr-422	532	5	three	CARDINAL
ftr-422	537	1	one	CARDINAL
ftr-422	538	1	113	CARDINAL
ftr-422	539	1	31	DATE
ftr-422	539	2	¶ 18 and 26	DATE
ftr-422	542	1	114	CARDINAL
ftr-422	543	1	23 ¶ 3	DATE
ftr-422	543	2	115	CARDINAL
ftr-422	544	1	hayes	PERSON
ftr-422	544	2	baker	PERSON
ftr-422	544	3	supra	PERSON
ftr-422	544	4	108	CARDINAL
ftr-422	545	1	116	CARDINAL
ftr-422	546	1	6	CARDINAL
ftr-422	546	2	stamford	GPE
ftr-422	546	3	conn	GPE
ftr-422	546	4	1980	DATE
ftr-422	546	5	35	CARDINAL
ftr-422	546	6	117	CARDINAL
ftr-422	547	1	118	CARDINAL
ftr-422	549	1	1981	DATE
ftr-422	549	2	¶ 51	DATE
ftr-422	550	1	2004	DATE
ftr-422	550	2	701	CARDINAL
ftr-422	552	1	third	ORDINAL
ftr-422	553	1	first	ORDINAL
ftr-422	553	2	two	CARDINAL
ftr-422	553	3	third	ORDINAL
ftr-422	556	1	two	CARDINAL
ftr-422	557	1	two	CARDINAL
ftr-422	560	1	2	CARDINAL
ftr-422	561	1	120	CARDINAL
ftr-422	562	1	1995	DATE
ftr-422	562	2	28	CARDINAL
ftr-422	562	3	jeff strnad	PERSON
ftr-422	562	4	second	ORDINAL
ftr-422	562	5	50	CARDINAL
ftr-422	563	1	545	CARDINAL
ftr-422	563	2	1995	DATE
ftr-422	563	3	schenk	PERSON
ftr-422	563	4	1995	DATE
ftr-422	563	5	28	CARDINAL
ftr-422	563	6	121	CARDINAL
ftr-422	564	1	122	CARDINAL
ftr-422	565	1	133	CARDINAL
ftr-422	566	1	123	CARDINAL
ftr-422	567	1	150	CARDINAL
ftr-422	567	2	¶	CARDINAL
ftr-422	568	1	124	CARDINAL
ftr-422	569	1	2004	DATE
ftr-422	570	1	702	CARDINAL
ftr-422	570	2	florida	GPE
ftr-422	573	1	385	CARDINAL
ftr-422	573	2	irs	ORG
ftr-422	574	1	1981,127	CARDINAL
ftr-422	574	2	treasury	ORG
ftr-422	574	3	section 385	LAW
ftr-422	575	1	law.128 125	CARDINAL
ftr-422	576	1	david	PERSON
ftr-422	577	1	c. garlock	PERSON
ftr-422	577	2	2004	DATE
ftr-422	577	3	1.01[b	TIME
ftr-422	577	4	72	DATE
ftr-422	578	1	86	CARDINAL
ftr-422	578	2	168-51	CARDINAL
ftr-422	578	3	aug. 12, 1986	DATE
ftr-422	579	1	126	CARDINAL
ftr-422	580	1	garlock	PERSON
ftr-422	580	2	supra	PERSON
ftr-422	580	3	125	CARDINAL
ftr-422	581	1	mips	ORG
ftr-422	582	1	third	ORDINAL
ftr-422	584	1	gaap	PERSON
ftr-422	587	1	385	CARDINAL
ftr-422	588	1	128	CARDINAL
ftr-422	589	1	2004	DATE
ftr-422	589	2	703	CARDINAL
ftr-422	589	3	u.s.	GPE
ftr-422	589	4	irs	ORG
ftr-422	589	5	94	CARDINAL
ftr-422	592	1	garlock	PERSON
ftr-422	592	2	supra	PERSON
ftr-422	592	3	125	CARDINAL
ftr-422	592	4	farley realty corp.	ORG
ftr-422	593	1	comm’r	CARDINAL
ftr-422	593	2	279	CARDINAL
ftr-422	593	3	701	CARDINAL
ftr-422	593	4	2d	DATE
ftr-422	593	5	1960	DATE
ftr-422	594	1	united states	GPE
ftr-422	594	2	& trust co.	ORG
ftr-422	594	3	133	CARDINAL
ftr-422	594	4	990	CARDINAL
ftr-422	594	5	993	CARDINAL
ftr-422	594	6	6th	ORDINAL
ftr-422	595	1	129	CARDINAL
ftr-422	598	1	130	CARDINAL
ftr-422	599	1	26	CARDINAL
ftr-422	599	2	369	CARDINAL
ftr-422	599	3	1971	DATE
ftr-422	600	1	laidlaw transportation, inc.	ORG
ftr-422	601	1	comm’r	CARDINAL
ftr-422	601	2	t.c.	GPE
ftr-422	602	1	1998	CARDINAL
ftr-422	602	2	232	CARDINAL
ftr-422	603	1	131	CARDINAL
ftr-422	603	2	1994-1	DATE
ftr-422	603	3	357	CARDINAL
ftr-422	603	4	132	CARDINAL
ftr-422	605	1	no.6	PERSON
ftr-422	606	1	704	CARDINAL
ftr-422	606	2	florida	GPE
ftr-422	607	1	interest.134	NORP
ftr-422	607	2	150	CARDINAL
ftr-422	608	1	150	CARDINAL
ftr-422	609	1	150	CARDINAL
ftr-422	610	1	133	CARDINAL
ftr-422	611	1	d.	NORP
ftr-422	611	2	¶ 25	DATE
ftr-422	611	3	134	CARDINAL
ftr-422	612	1	d.	NORP
ftr-422	612	2	¶ 49	DATE
ftr-422	613	1	135	CARDINAL
ftr-422	614	1	150	CARDINAL
ftr-422	614	2	102	CARDINAL
ftr-422	615	1	136	CARDINAL
ftr-422	616	1	d.	NORP
ftr-422	616	2	137	CARDINAL
ftr-422	617	1	150	CARDINAL
ftr-422	618	1	d.	NORP
ftr-422	618	2	16-17	CARDINAL
ftr-422	619	1	5	CARDINAL
ftr-422	619	2	138	CARDINAL
ftr-422	620	1	d.	NORP
ftr-422	621	1	139	CARDINAL
ftr-422	624	1	d.	NORP
ftr-422	624	2	¶ 11	DATE
ftr-422	625	1	2004	DATE
ftr-422	625	2	705	CARDINAL
ftr-422	626	1	150140	DATE
ftr-422	626	2	three	CARDINAL
ftr-422	626	3	first	ORDINAL
ftr-422	627	1	150	CARDINAL
ftr-422	628	1	150	CARDINAL
ftr-422	628	2	140	CARDINAL
ftr-422	630	1	6	CARDINAL
ftr-422	630	2	150	CARDINAL
ftr-422	631	1	d.	NORP
ftr-422	631	2	¶	CARDINAL
ftr-422	631	3	141	CARDINAL
ftr-422	632	1	second	ORDINAL
ftr-422	632	2	third	ORDINAL
ftr-422	633	1	142	CARDINAL
ftr-422	634	1	150	CARDINAL
ftr-422	639	1	para a4-a5	PERSON
ftr-422	640	1	143	CARDINAL
ftr-422	641	1	d.	NORP
ftr-422	641	2	¶ a5	ORG
ftr-422	642	1	706	CARDINAL
ftr-422	642	2	florida	GPE
ftr-422	642	3	150	CARDINAL
ftr-422	643	1	a144	PERSON
ftr-422	643	2	three	CARDINAL
ftr-422	644	1	the u.s. supreme court	ORG
ftr-422	644	2	v.147 dupont	PERSON
ftr-422	645	1	95	CARDINAL
ftr-422	645	2	irs	ORG
ftr-422	645	3	section 752	LAW
ftr-422	647	1	150	CARDINAL
ftr-422	649	1	150	CARDINAL
ftr-422	649	2	irs	ORG
ftr-422	651	1	150	CARDINAL
ftr-422	651	2	144	CARDINAL
ftr-422	652	1	d.	NORP
ftr-422	652	2	33	CARDINAL
ftr-422	654	1	june 2002	DATE
ftr-422	654	2	32	DATE
ftr-422	654	3	39	DATE
ftr-422	655	1	¶ 22	CARDINAL
ftr-422	655	2	32	DATE
ftr-422	656	1	150	CARDINAL
ftr-422	657	1	145	CARDINAL
ftr-422	658	1	d.	NORP
ftr-422	659	1	146	CARDINAL
ftr-422	660	1	d.	NORP
ftr-422	661	1	147	CARDINAL
ftr-422	662	1	garlock	PERSON
ftr-422	662	2	supra	PERSON
ftr-422	662	3	125	CARDINAL
ftr-422	663	1	first	ORDINAL
ftr-422	664	1	148	CARDINAL
ftr-422	664	2	v. dupont	PERSON
ftr-422	664	3	308	CARDINAL
ftr-422	664	4	488	CARDINAL
ftr-422	664	5	1940	DATE
ftr-422	665	1	149	CARDINAL
ftr-422	665	2	1995-1	DATE
ftr-422	665	3	131	CARDINAL
ftr-422	666	1	150	CARDINAL
ftr-422	667	1	salina p’ship lp	PERSON
ftr-422	667	2	fpl	ORG
ftr-422	668	1	comm’r	CARDINAL
ftr-422	668	2	80	CARDINAL
ftr-422	669	1	686	CARDINAL
ftr-422	669	2	2000	DATE
ftr-422	670	1	151	CARDINAL
ftr-422	671	1	garlock	ORG
ftr-422	671	2	supra	PERSON
ftr-422	671	3	125	CARDINAL
ftr-422	671	4	1.01[a	CARDINAL
ftr-422	672	1	2004	DATE
ftr-422	672	2	707	CARDINAL
ftr-422	674	1	united states	GPE
ftr-422	674	2	georgia ry. co.	ORG
ftr-422	676	1	150	CARDINAL
ftr-422	677	1	today	DATE
ftr-422	678	1	fasb	ORG
ftr-422	678	2	150	CARDINAL
ftr-422	679	1	152	CARDINAL
ftr-422	680	1	107	CARDINAL
ftr-422	680	2	3	CARDINAL
ftr-422	680	3	5	CARDINAL
ftr-422	680	4	5th	ORDINAL
ftr-422	681	1	153	CARDINAL
ftr-422	682	1	garlock	PERSON
ftr-422	682	2	supra	PERSON
ftr-422	682	3	125	CARDINAL
ftr-422	683	1	154	CARDINAL
ftr-422	684	1	1.10	CARDINAL
ftr-422	685	1	78-142	CARDINAL
ftr-422	685	2	1978-1	DATE
ftr-422	685	3	111	CARDINAL
ftr-422	686	1	708	CARDINAL
ftr-422	686	2	florida	GPE
ftr-422	686	3	150	CARDINAL
ftr-422	688	1	fasb	ORG
ftr-422	688	2	133	CARDINAL
ftr-422	688	3	150	CARDINAL
ftr-422	688	4	accurate.156 a. integration	PERSON
ftr-422	688	5	1.1275-6	CARDINAL
ftr-422	689	1	1.1275-6	CARDINAL
ftr-422	689	2	section 1272	LAW
ftr-422	689	3	155	CARDINAL
ftr-422	690	1	fas 133	ORG
ftr-422	690	2	12	CARDINAL
ftr-422	690	3	150	CARDINAL
ftr-422	690	4	102	CARDINAL
ftr-422	690	5	15	CARDINAL
ftr-422	691	1	156	CARDINAL
ftr-422	692	1	1	CARDINAL
ftr-422	692	2	24	CARDINAL
ftr-422	692	3	157	CARDINAL
ftr-422	693	1	first	ORDINAL
ftr-422	693	2	oid	ORG
ftr-422	693	3	2004	DATE
ftr-422	693	4	709	CARDINAL
ftr-422	693	5	1.988-5(a	CARDINAL
ftr-422	693	6	section 1.988-5(a	LAW
ftr-422	694	1	two	CARDINAL
ftr-422	696	1	section 1.988-5(a	LAW
ftr-422	697	1	oid	ORG
ftr-422	701	1	1.1275-6(f	CARDINAL
ftr-422	702	1	158	CARDINAL
ftr-422	703	1	1.988-5(a	CARDINAL
ftr-422	703	2	the united states	GPE
ftr-422	703	3	u.s.	GPE
ftr-422	703	4	u.s.	GPE
ftr-422	705	1	1.988-5(a	CARDINAL
ftr-422	706	1	159	CARDINAL
ftr-422	707	1	1.988-5(a)(3)(i	CARDINAL
ftr-422	708	1	160	CARDINAL
ftr-422	709	1	1.988-5(a)(4)(i	CARDINAL
ftr-422	710	1	161	CARDINAL
ftr-422	711	1	1	CARDINAL
ftr-422	711	2	69	DATE
ftr-422	712	1	162	CARDINAL
ftr-422	715	1	oid	ORG
ftr-422	718	1	1.1275-6(b)(4	CARDINAL
ftr-422	719	1	710	CARDINAL
ftr-422	719	2	florida	GPE
ftr-422	721	1	133	CARDINAL
ftr-422	723	1	tax163	TIME
ftr-422	725	1	two	CARDINAL
ftr-422	725	2	1272	CARDINAL
ftr-422	725	3	1273	DATE
ftr-422	725	4	section 1032	LAW
ftr-422	725	5	section 1234	LAW
ftr-422	725	6	2003-97	DATE
ftr-422	725	7	irs	ORG
ftr-422	726	1	irs	ORG
ftr-422	726	2	four	CARDINAL
ftr-422	726	3	un	ORG
ftr-422	726	4	163	CARDINAL
ftr-422	727	1	jeff strnad	PERSON
ftr-422	727	2	56	CARDINAL
ftr-422	727	3	smu	ORG
ftr-422	727	4	l. rev	PERSON
ftr-422	727	5	399	CARDINAL
ftr-422	727	6	2003	DATE
ftr-422	728	1	164	CARDINAL
ftr-422	729	1	u.s.	GPE
ftr-422	729	2	453 f.2d	MONEY
ftr-422	729	3	300	CARDINAL
ftr-422	729	4	2d	DATE
ftr-422	729	5	1971	DATE
ftr-422	729	6	garlock	PERSON
ftr-422	729	7	supra	PERSON
ftr-422	729	8	125	CARDINAL
ftr-422	730	1	165	CARDINAL
ftr-422	731	1	1273(c)(2	CARDINAL
ftr-422	732	1	1.1273-2(h	CARDINAL
ftr-422	733	1	166	CARDINAL
ftr-422	734	1	garlock	PERSON
ftr-422	734	2	supra	PERSON
ftr-422	734	3	125	CARDINAL
ftr-422	735	1	167	CARDINAL
ftr-422	735	2	2003-34	DATE
ftr-422	736	1	380	CARDINAL
ftr-422	737	1	168	CARDINAL
ftr-422	739	1	2004	DATE
ftr-422	739	2	711	CARDINAL
ftr-422	741	1	14	CARDINAL
ftr-422	742	1	two	CARDINAL
ftr-422	742	2	two	CARDINAL
ftr-422	742	3	two	CARDINAL
ftr-422	742	4	14	CARDINAL
ftr-422	744	1	200397	DATE
ftr-422	745	1	two	CARDINAL
ftr-422	745	2	three	CARDINAL
ftr-422	745	3	2003-97	DATE
ftr-422	746	1	irs	ORG
ftr-422	747	1	2003-97	DATE
ftr-422	749	1	2003-97	DATE
ftr-422	749	2	treasury	ORG
ftr-422	751	1	fas 133	ORG
ftr-422	751	2	two	CARDINAL
ftr-422	751	3	169	CARDINAL
ftr-422	754	1	14	CARDINAL
ftr-422	755	1	170	CARDINAL
ftr-422	758	1	d.	NORP
ftr-422	760	1	al.	PERSON
ftr-422	760	2	39	CARDINAL
ftr-422	760	3	fasb	ORG
ftr-422	761	1	172	CARDINAL
ftr-422	763	1	1.446-3(g)(4	CARDINAL
ftr-422	764	1	712	CARDINAL
ftr-422	764	2	florida	GPE
ftr-422	765	1	133	CARDINAL
ftr-422	766	1	133.175	CARDINAL
ftr-422	766	2	133	CARDINAL
ftr-422	767	1	today	DATE
ftr-422	771	1	at least two	CARDINAL
ftr-422	772	1	zero	CARDINAL
ftr-422	773	1	zero	CARDINAL
ftr-422	774	1	173	CARDINAL
ftr-422	776	1	133	CARDINAL
ftr-422	776	2	18	CARDINAL
ftr-422	776	3	12-16	CARDINAL
ftr-422	778	1	d.	NORP
ftr-422	778	2	¶ 60(d	DATE
ftr-422	779	1	174	CARDINAL
ftr-422	780	1	133	CARDINAL
ftr-422	780	2	12-16	CARDINAL
ftr-422	781	1	175	CARDINAL
ftr-422	782	1	d.	NORP
ftr-422	782	2	¶ 60(k	DATE
ftr-422	783	1	176	CARDINAL
ftr-422	784	1	1	CARDINAL
ftr-422	784	2	95-96	CARDINAL
ftr-422	784	3	1995	DATE
ftr-422	784	4	28	CARDINAL
ftr-422	784	5	177	CARDINAL
ftr-422	785	1	nicholas gunther	PERSON
ftr-422	785	2	compaq	ORG
ftr-422	785	3	comm’r	CARDINAL
ftr-422	785	4	2002	DATE
ftr-422	785	5	209-28	CARDINAL
ftr-422	785	6	october 28, 2002	DATE
ftr-422	786	1	178	CARDINAL
ftr-422	787	1	d.	NORP
ftr-422	787	2	kevin d. dolan	PERSON
ftr-422	787	3	98-5	CARDINAL
ftr-422	787	4	455	CARDINAL
ftr-422	787	5	1029	CARDINAL
ftr-422	787	6	1049-1050	CARDINAL
ftr-422	787	7	1999	DATE
ftr-422	788	1	179	CARDINAL
ftr-422	790	1	180	CARDINAL
ftr-422	790	2	bank one corp.	ORG
ftr-422	791	1	comm’r	CARDINAL
ftr-422	791	2	120	CARDINAL
ftr-422	791	3	174	CARDINAL
ftr-422	791	4	202	CARDINAL
ftr-422	791	5	2003	DATE
ftr-422	792	1	2004	DATE
ftr-422	792	2	713	CARDINAL
ftr-422	794	1	one	CARDINAL
ftr-422	794	2	january 1, 2004	DATE
ftr-422	794	3	1,000	MONEY
ftr-422	794	4	10year,	PERCENT
ftr-422	794	5	10%	PERCENT
ftr-422	795	1	10%	PERCENT
ftr-422	795	2	1,000	MONEY
ftr-422	796	1	10%	PERCENT
ftr-422	796	2	zero	CARDINAL
ftr-422	797	1	the end of 2004	DATE
ftr-422	797	2	8%	PERCENT
ftr-422	797	3	10%	PERCENT
ftr-422	798	1	the end of 2004	DATE
ftr-422	800	1	are182	PRODUCT
ftr-422	800	2	zero	CARDINAL
ftr-422	800	3	zero	CARDINAL
ftr-422	801	1	185	CARDINAL
ftr-422	802	1	fsa 1999-985	ORG
ftr-422	802	2	irs	ORG
ftr-422	802	3	in186 187	PRODUCT
ftr-422	803	1	irs	ORG
ftr-422	804	1	181	CARDINAL
ftr-422	805	1	david m. schizer	PERSON
ftr-422	805	2	101	CARDINAL
ftr-422	806	1	l. rev	PERSON
ftr-422	806	2	1312,	CARDINAL
ftr-422	806	3	1358	DATE
ftr-422	806	4	2001	DATE
ftr-422	807	1	182	CARDINAL
ftr-422	808	1	98-5	DATE
ftr-422	808	2	1998-1	DATE
ftr-422	808	3	334	CARDINAL
ftr-422	809	1	1 january 2003	DATE
ftr-422	809	2	1,000 barrels	QUANTITY
ftr-422	809	3	18 months	DATE
ftr-422	809	4	1 july 2004	DATE
ftr-422	809	5	20	MONEY
ftr-422	810	1	dec. 31, 2003	DATE
ftr-422	810	2	18	MONEY
ftr-422	810	3	2	MONEY
ftr-422	811	1	dec. 31, 2003	DATE
ftr-422	811	2	24	MONEY
ftr-422	811	3	4	MONEY
ftr-422	812	1	183	CARDINAL
ftr-422	815	1	78-182	CARDINAL
ftr-422	815	2	1978-1	DATE
ftr-422	815	3	265	CARDINAL
ftr-422	817	1	58	CARDINAL
ftr-422	817	2	1958-1	DATE
ftr-422	817	3	279	CARDINAL
ftr-422	818	1	184	CARDINAL
ftr-422	819	1	garlock	PERSON
ftr-422	819	2	2004	DATE
ftr-422	819	3	27	CARDINAL
ftr-422	819	4	1518-19	DATE
ftr-422	819	5	185	CARDINAL
ftr-422	822	1	186	CARDINAL
ftr-422	822	2	s. adv	PERSON
ftr-422	822	3	1999-985	DATE
ftr-422	822	4	aug. 6, 1992	DATE
ftr-422	823	1	187	CARDINAL
ftr-422	823	2	304	CARDINAL
ftr-422	823	3	2d 125	DATE
ftr-422	823	4	131	CARDINAL
ftr-422	823	5	2d	DATE
ftr-422	823	6	1962	DATE
ftr-422	824	1	714	CARDINAL
ftr-422	824	2	florida	GPE
ftr-422	825	1	stavisky	PERSON
ftr-422	825	2	the188	ORG
ftr-422	826	1	mo-pac	GPE
ftr-422	828	1	december 1951	DATE
ftr-422	832	1	day to day	DATE
ftr-422	834	1	december 1951	DATE
ftr-422	834	2	liability.189	GPE
ftr-422	834	3	today	DATE
ftr-422	834	4	stavisky	PERSON
ftr-422	838	1	one	CARDINAL
ftr-422	840	1	6	DATE
ftr-422	841	1	188	CARDINAL
ftr-422	842	1	34	CARDINAL
ftr-422	842	2	140	CARDINAL
ftr-422	842	3	1960	DATE
ftr-422	842	4	aff’d	ORG
ftr-422	842	5	291	CARDINAL
ftr-422	842	6	48	DATE
ftr-422	842	7	2d	DATE
ftr-422	842	8	1961	DATE
ftr-422	843	1	189	CARDINAL
ftr-422	844	1	142-43	CARDINAL
ftr-422	847	1	35,475	CARDINAL
ftr-422	847	2	sept. 11, 1973	DATE
ftr-422	847	3	stavisky	PERSON
ftr-422	848	1	190	CARDINAL
ftr-422	849	1	kirk van brunt	PERSON
ftr-422	849	2	2	CARDINAL
ftr-422	849	3	fla	GPE
ftr-422	850	1	149	CARDINAL
ftr-422	850	2	207	CARDINAL
ftr-422	850	3	1994	DATE
ftr-422	850	4	193	CARDINAL
ftr-422	850	5	new york	GPE
ftr-422	851	1	jan. 6, 1992	DATE
ftr-422	851	2	24	CARDINAL
ftr-422	851	3	633	CARDINAL
ftr-422	851	4	656	CARDINAL
ftr-422	851	5	jan. 16, 1992	DATE
ftr-422	852	1	191	CARDINAL
ftr-422	853	1	bank one	ORG
ftr-422	853	2	120	CARDINAL
ftr-422	853	3	217	CARDINAL
ftr-422	853	4	192	CARDINAL
ftr-422	854	1	garlock	PERSON
ftr-422	854	2	2004	DATE
ftr-422	854	3	27	CARDINAL
ftr-422	854	4	1518-1519	DATE
ftr-422	854	5	24	CARDINAL
ftr-422	855	1	94	CARDINAL
ftr-422	855	2	tnt	ORG
ftr-422	855	3	66-19	CARDINAL
ftr-422	855	4	february 10, 1994	DATE
ftr-422	855	5	57	CARDINAL
ftr-422	855	6	edward d. kleinbard	PERSON
ftr-422	855	7	suzanne f. greenberg	PERSON
ftr-422	855	8	arkansas	GPE
ftr-422	855	9	43	CARDINAL
ftr-422	855	10	393	CARDINAL
ftr-422	855	11	1988	DATE
ftr-422	855	12	139	CARDINAL
ftr-422	856	1	2004	DATE
ftr-422	856	2	715	CARDINAL
ftr-422	859	1	133	CARDINAL
ftr-422	860	1	133	CARDINAL
ftr-422	861	1	3	CARDINAL
ftr-422	861	2	fasb	ORG
ftr-422	862	1	193	CARDINAL
ftr-422	863	1	133	CARDINAL
ftr-422	863	2	18	CARDINAL
ftr-422	863	3	3	CARDINAL
ftr-422	863	4	194	CARDINAL
ftr-422	864	1	716	CARDINAL
ftr-422	864	2	florida	GPE
ftr-422	864	3	u.s.	GPE
ftr-422	865	1	fasb	ORG
ftr-422	865	2	treasury	ORG
ftr-422	867	1	one	CARDINAL
ftr-422	868	1	today	DATE
ftr-422	868	2	financial196 instruments	ORG
ftr-422	869	1	1	CARDINAL
ftr-422	871	1	195	CARDINAL
ftr-422	872	1	re-cent	PERCENT
ftr-422	873	1	australia	GPE
ftr-422	873	2	2001	DATE
ftr-422	873	3	october 1, 2001	DATE
ftr-422	876	1	hayes	PERSON
ftr-422	876	2	daniel appleby	PERSON
ftr-422	876	3	emanuel hiou	PERSON
ftr-422	876	4	australian	NORP
ftr-422	876	5	13	CARDINAL
ftr-422	876	6	j. int’l	PERSON
ftr-422	876	7	18 (2002	DATE
ftr-422	877	1	196	CARDINAL
ftr-422	879	1	1.446-1(a)(1	CARDINAL
ftr-422	880	1	197	CARDINAL
ftr-422	881	1	133	CARDINAL
ftr-422	882	1	1.446-4	CARDINAL
ftr-422	883	1	133	CARDINAL
ftr-422	884	1	115	CARDINAL
ftr-422	886	1	198	CARDINAL
ftr-422	887	1	5	CARDINAL
ftr-422	887	2	¶ 36 (1984	DATE
ftr-422	888	1	2004	DATE
ftr-422	888	2	717	CARDINAL
ftr-422	890	1	201	CARDINAL
ftr-422	891	1	203	CARDINAL
ftr-422	892	1	the tax year	DATE
ftr-422	894	1	section 461(h)(1	LAW
ftr-422	896	1	the end of the year	DATE
ftr-422	896	2	fas 133	ORG
ftr-422	897	1	199	CARDINAL
ftr-422	898	1	d.	NORP
ftr-422	898	2	¶ 139	DATE
ftr-422	899	1	200	CARDINAL
ftr-422	900	1	d.	NORP
ftr-422	900	2	¶ 78	DATE
ftr-422	901	1	201	CARDINAL
ftr-422	902	1	d.	NORP
ftr-422	902	2	¶ 82	DATE
ftr-422	903	1	202	CARDINAL
ftr-422	904	1	d.	NORP
ftr-422	904	2	¶ 80	DATE
ftr-422	904	3	203	CARDINAL
ftr-422	905	1	d.	NORP
ftr-422	905	2	¶ 83	DATE
ftr-422	906	1	204	CARDINAL
ftr-422	907	1	d.	NORP
ftr-422	907	2	36 205	CARDINAL
ftr-422	909	1	1.446-1(a)(1	CARDINAL
ftr-422	910	1	206	CARDINAL
ftr-422	912	1	1.451-1(a	CARDINAL
ftr-422	913	1	207	CARDINAL
ftr-422	914	1	5	DATE
ftr-422	914	2	198	CARDINAL
ftr-422	914	3	¶ 86	DATE
ftr-422	914	4	6	CARDINAL
ftr-422	914	5	132	CARDINAL
ftr-422	914	6	146-149	CARDINAL
ftr-422	914	7	208	CARDINAL
ftr-422	915	1	section 475	LAW
ftr-422	916	1	475	CARDINAL
ftr-422	917	1	two	CARDINAL
ftr-422	918	1	209	CARDINAL
ftr-422	919	1	133	CARDINAL
ftr-422	920	1	718	CARDINAL
ftr-422	920	2	florida	GPE
ftr-422	920	3	2	CARDINAL
ftr-422	920	4	the year	DATE
ftr-422	920	5	the taxable year	DATE
ftr-422	922	1	the taxable year	DATE
ftr-422	922	2	liability.214	EVENT
ftr-422	927	1	irs	ORG
ftr-422	928	1	1	CARDINAL
ftr-422	928	2	25	DATE
ftr-422	928	3	133	CARDINAL
ftr-422	930	1	93-76	CARDINAL
ftr-422	930	2	1993-2	DATE
ftr-422	930	3	235	CARDINAL
ftr-422	930	4	210	CARDINAL
ftr-422	931	1	§ 451(a	DATE
ftr-422	932	1	1.451-1(a	CARDINAL
ftr-422	933	1	the year	DATE
ftr-422	933	2	the taxable year	DATE
ftr-422	935	1	1.451-2(a	CARDINAL
ftr-422	936	1	211	CARDINAL
ftr-422	937	1	163	CARDINAL
ftr-422	938	1	1.461-1(a)(1	CARDINAL
ftr-422	939	1	212	CARDINAL
ftr-422	940	1	1.451-1(a	CARDINAL
ftr-422	941	1	213	CARDINAL
ftr-422	944	1	superior garment co.	ORG
ftr-422	945	1	1965-283	DATE
ftr-422	946	1	214	CARDINAL
ftr-422	948	1	1.461-1(a)(2	CARDINAL
ftr-422	949	1	215	CARDINAL
ftr-422	950	1	216	CARDINAL
ftr-422	950	2	5	CARDINAL
ftr-422	950	3	198	CARDINAL
ftr-422	950	4	139	CARDINAL
ftr-422	951	1	2004	DATE
ftr-422	951	2	719	CARDINAL
ftr-422	951	3	section 475	LAW
ftr-422	952	1	133	CARDINAL
ftr-422	953	1	133	CARDINAL
ftr-422	954	1	150	CARDINAL
ftr-422	955	1	oid	ORG
ftr-422	955	2	three	CARDINAL
ftr-422	955	3	oid	ORG
ftr-422	956	1	oid	ORG
ftr-422	956	2	congress	ORG
ftr-422	957	1	1981	DATE
ftr-422	957	2	oid 217	ORG
ftr-422	958	1	oid	ORG
ftr-422	959	1	oid	PERSON
ftr-422	960	1	garlock	PERSON
ftr-422	960	2	supra	PERSON
ftr-422	960	3	125	CARDINAL
ftr-422	960	4	2.01	CARDINAL
ftr-422	960	5	218	CARDINAL
ftr-422	961	1	congress	ORG
ftr-422	961	2	1272(a)(1	CARDINAL
ftr-422	962	1	annually	DATE
ftr-422	966	1	lawrence lokken	PERSON
ftr-422	966	2	united nations	ORG
ftr-422	966	3	1998	DATE
ftr-422	966	4	53	CARDINAL
ftr-422	966	5	219	CARDINAL
ftr-422	967	1	the united states	GPE
ftr-422	967	2	between 1969 and 1982	DATE
ftr-422	971	1	lokken	PERSON
ftr-422	971	2	218	CARDINAL
ftr-422	971	3	54	DATE
ftr-422	972	1	720	CARDINAL
ftr-422	972	2	florida	GPE
ftr-422	973	1	section 1232	LAW
ftr-422	974	1	1969	DATE
ftr-422	974	2	91-172	CARDINAL
ftr-422	974	3	congress	ORG
ftr-422	974	4	1232	CARDINAL
ftr-422	974	5	oid	ORG
ftr-422	975	1	1982	DATE
ftr-422	975	2	1232a	CARDINAL
ftr-422	975	3	1232b	DATE
ftr-422	975	4	section 1232a	LAW
ftr-422	976	1	1984	DATE
ftr-422	976	2	98-369	CARDINAL
ftr-422	976	3	oid	ORG
ftr-422	977	1	defra	ORG
ftr-422	977	2	1276	CARDINAL
ftr-422	977	3	1278	CARDINAL
ftr-422	977	4	1281	CARDINAL
ftr-422	977	5	1283	CARDINAL
ftr-422	977	6	section 1286	LAW
ftr-422	977	7	oid	ORG
ftr-422	978	1	one	CARDINAL
ftr-422	978	2	the years	DATE
ftr-422	979	1	gaap	PERSON
ftr-422	979	2	oid	ORG
ftr-422	980	1	oid	ORG
ftr-422	981	1	220	CARDINAL
ftr-422	982	1	peter c. canellos	PERSON
ftr-422	982	2	edward d. kleinbard	PERSON
ftr-422	982	3	1982	DATE
ftr-422	982	4	38	CARDINAL
ftr-422	982	5	565	CARDINAL
ftr-422	982	6	567	CARDINAL
ftr-422	982	7	1983	DATE
ftr-422	983	1	221	CARDINAL
ftr-422	984	1	222	CARDINAL
ftr-422	985	1	d.	NORP
ftr-422	985	2	568	CARDINAL
ftr-422	985	3	223	CARDINAL
ftr-422	986	1	d.	NORP
ftr-422	986	2	568-569	CARDINAL
ftr-422	986	3	1982	DATE
ftr-422	988	1	97	CARDINAL
ftr-422	988	2	248	CARDINAL
ftr-422	988	3	96	CARDINAL
ftr-422	989	1	324	CARDINAL
ftr-422	989	2	1982	DATE
ftr-422	990	1	224	CARDINAL
ftr-422	991	1	§§ 1232	ORG
ftr-422	991	2	1232a	DATE
ftr-422	991	3	1232b	DATE
ftr-422	991	4	oid	ORG
ftr-422	991	5	1271	CARDINAL
ftr-422	991	6	1275	CARDINAL
ftr-422	992	1	225	CARDINAL
ftr-422	993	1	220	CARDINAL
ftr-422	993	2	567	CARDINAL
ftr-422	994	1	226	CARDINAL
ftr-422	995	1	91	CARDINAL
ftr-422	995	2	1986	DATE
ftr-422	995	3	91	CARDINAL
ftr-422	996	1	227	CARDINAL
ftr-422	996	2	12	CARDINAL
ftr-422	996	3	2004	DATE
ftr-422	996	4	721	CARDINAL
ftr-422	996	5	oid	ORG
ftr-422	997	1	oid	ORG
ftr-422	998	1	congress	ORG
ftr-422	998	2	oid	ORG
ftr-422	998	3	twenty years	DATE
ftr-422	998	4	the past twenty years	DATE
ftr-422	999	1	october 1987	DATE
ftr-422	999	2	the232 house of representatives	ORG
ftr-422	1000	1	senate	ORG
ftr-422	1001	1	the years 2000	DATE
ftr-422	1001	2	2001,234	CARDINAL
ftr-422	1003	1	228	CARDINAL
ftr-422	1005	1	229	CARDINAL
ftr-422	1006	1	oid	ORG
ftr-422	1008	1	garlock	PERSON
ftr-422	1008	2	supra	PERSON
ftr-422	1008	3	125	CARDINAL
ftr-422	1008	4	11.01	CARDINAL
ftr-422	1008	5	s.	PERSON
ftr-422	1008	6	98-169	CARDINAL
ftr-422	1008	7	155	CARDINAL
ftr-422	1008	8	1984	DATE
ftr-422	1009	1	230	CARDINAL
ftr-422	1010	1	garlock	ORG
ftr-422	1010	2	supra	PERSON
ftr-422	1010	3	125	CARDINAL
ftr-422	1010	4	12.01	CARDINAL
ftr-422	1010	5	231	CARDINAL
ftr-422	1011	1	d.	NORP
ftr-422	1011	2	11.01	CARDINAL
ftr-422	1011	3	1984	DATE
ftr-422	1011	4	congress	ORG
ftr-422	1011	5	s.	PERSON
ftr-422	1012	1	98-169	CARDINAL
ftr-422	1012	2	155	CARDINAL
ftr-422	1012	3	1984	DATE
ftr-422	1013	1	congress	ORG
ftr-422	1013	2	annual	DATE
ftr-422	1013	3	oid	ORG
ftr-422	1014	1	11.01	CARDINAL
ftr-422	1015	1	232	CARDINAL
ftr-422	1016	1	d.	NORP
ftr-422	1016	2	11.01	CARDINAL
ftr-422	1016	3	6	CARDINAL
ftr-422	1016	4	233	CARDINAL
ftr-422	1017	1	d.	NORP
ftr-422	1017	2	1987	DATE
ftr-422	1017	3	3545	CARDINAL
ftr-422	1017	4	100th	ORDINAL
ftr-422	1017	5	1st	ORDINAL
ftr-422	1017	6	10118	DATE
ftr-422	1018	1	234	CARDINAL
ftr-422	1019	1	d.	NORP
ftr-422	1019	2	100-391	CARDINAL
ftr-422	1019	3	1056-57	CARDINAL
ftr-422	1019	4	1987	DATE
ftr-422	1019	5	100-495	CARDINAL
ftr-422	1019	6	932-33	MONEY
ftr-422	1019	7	1987	DATE
ftr-422	1020	1	722	CARDINAL
ftr-422	1020	2	florida	GPE
ftr-422	1020	3	clinton	PERSON
ftr-422	1021	1	five	CARDINAL
ftr-422	1021	2	five	CARDINAL
ftr-422	1023	1	236	CARDINAL
ftr-422	1023	2	oid	ORG
ftr-422	1027	1	the239	NORP
ftr-422	1029	1	235	CARDINAL
ftr-422	1031	1	section 163(e)(5	LAW
ftr-422	1031	2	oid	ORG
ftr-422	1034	1	more than five years	DATE
ftr-422	1034	2	five	CARDINAL
ftr-422	1034	3	oid	ORG
ftr-422	1035	1	oid	PERSON
ftr-422	1035	2	the fifth year	DATE
ftr-422	1035	3	oid	ORG
ftr-422	1036	1	236	CARDINAL
ftr-422	1037	1	garlock	ORG
ftr-422	1037	2	supra	PERSON
ftr-422	1037	3	125	CARDINAL
ftr-422	1037	4	11.01	CARDINAL
ftr-422	1037	5	237	CARDINAL
ftr-422	1038	1	1.301-1(b	CARDINAL
ftr-422	1039	1	238	CARDINAL
ftr-422	1040	1	246	CARDINAL
ftr-422	1041	1	239	CARDINAL
ftr-422	1041	2	5	CARDINAL
ftr-422	1041	3	1984	DATE
ftr-422	1042	1	2004	DATE
ftr-422	1042	2	723	CARDINAL
ftr-422	1044	1	section 475	LAW
ftr-422	1045	1	subject241	GPE
ftr-422	1047	1	115	CARDINAL
ftr-422	1047	2	less than 20%	PERCENT
ftr-422	1048	1	more than 20%	PERCENT
ftr-422	1050	1	3	CARDINAL
ftr-422	1050	2	section 1256	LAW
ftr-422	1050	3	section 1256	LAW
ftr-422	1051	1	240	CARDINAL
ftr-422	1053	1	al	ORG
ftr-422	1053	2	39	CARDINAL
ftr-422	1053	3	15	CARDINAL
ftr-422	1054	1	241	CARDINAL
ftr-422	1056	1	18	CARDINAL
ftr-422	1056	2	6a	CARDINAL
ftr-422	1056	3	1971	DATE
ftr-422	1057	1	242	CARDINAL
ftr-422	1058	1	243	CARDINAL
ftr-422	1059	1	more than 20%	PERCENT
ftr-422	1060	1	more than 20%	PERCENT
ftr-422	1061	1	724	CARDINAL
ftr-422	1061	2	florida	GPE
ftr-422	1061	3	245	CARDINAL
ftr-422	1062	1	section 1234(b	LAW
ftr-422	1062	2	1256	CARDINAL
ftr-422	1065	1	that249	CARDINAL
ftr-422	1067	1	section 1256	LAW
ftr-422	1068	1	section 1256	LAW
ftr-422	1068	2	congress	ORG
ftr-422	1069	1	section 1256	LAW
ftr-422	1069	2	1981	DATE
ftr-422	1070	1	section 1256	LAW
ftr-422	1070	2	244	CARDINAL
ftr-422	1071	1	1	CARDINAL
ftr-422	1071	2	2	CARDINAL
ftr-422	1071	3	3	CARDINAL
ftr-422	1072	1	1256(g)(4	CARDINAL
ftr-422	1074	1	1256(g)(6	CARDINAL
ftr-422	1075	1	245	CARDINAL
ftr-422	1077	1	246	CARDINAL
ftr-422	1080	1	78-182	CARDINAL
ftr-422	1080	2	1978-1	DATE
ftr-422	1080	3	265	CARDINAL
ftr-422	1082	1	58	CARDINAL
ftr-422	1082	2	1958-1	DATE
ftr-422	1082	3	279	CARDINAL
ftr-422	1083	1	247	CARDINAL
ftr-422	1086	1	78-182	CARDINAL
ftr-422	1086	2	1978-1	DATE
ftr-422	1086	3	265	CARDINAL
ftr-422	1088	1	58	CARDINAL
ftr-422	1088	2	1958-1	DATE
ftr-422	1088	3	279	CARDINAL
ftr-422	1089	1	248	CARDINAL
ftr-422	1091	1	88-31	DATE
ftr-422	1091	2	302	CARDINAL
ftr-422	1092	1	70-598	CARDINAL
ftr-422	1092	2	1970-2	DATE
ftr-422	1092	3	168	CARDINAL
ftr-422	1094	1	78-182	CARDINAL
ftr-422	1094	2	1978-1	DATE
ftr-422	1094	3	265	CARDINAL
ftr-422	1095	1	249	CARDINAL
ftr-422	1096	1	north tex	PERSON
ftr-422	1096	2	lumber co.	ORG
ftr-422	1096	3	281	CARDINAL
ftr-422	1096	4	1930	DATE
ftr-422	1097	1	steven m. rosenthal &	PERSON
ftr-422	1097	2	liz r. dyor	PERSON
ftr-422	1097	3	2	CARDINAL
ftr-422	1099	1	1	CARDINAL
ftr-422	1099	2	35	DATE
ftr-422	1099	3	winter 2001	DATE
ftr-422	1100	1	250	CARDINAL
ftr-422	1101	1	lewis r. steinberg	PERSON
ftr-422	1101	2	frank j. fabozzi ed.	PERSON
ftr-422	1101	3	1998	DATE
ftr-422	1101	4	210	CARDINAL
ftr-422	1101	5	217	CARDINAL
ftr-422	1101	6	251	CARDINAL
ftr-422	1102	1	rosenthal & dyor	ORG
ftr-422	1102	2	249	CARDINAL
ftr-422	1102	3	35	CARDINAL
ftr-422	1102	4	252	CARDINAL
ftr-422	1103	1	kevin m. keyes	PERSON
ftr-422	1103	2	3d	CARDINAL
ftr-422	1104	1	253	CARDINAL
ftr-422	1107	1	97	CARDINAL
ftr-422	1107	2	95	CARDINAL
ftr-422	1108	1	327	CARDINAL
ftr-422	1108	2	1981	DATE
ftr-422	1109	1	2004	DATE
ftr-422	1109	2	725	CARDINAL
ftr-422	1109	3	congress	ORG
ftr-422	1110	1	section 1256	LAW
ftr-422	1111	1	1982	DATE
ftr-422	1111	2	1982	DATE
ftr-422	1111	3	1984	DATE
ftr-422	1111	4	congress	ORG
ftr-422	1111	5	section 1256	LAW
ftr-422	1112	1	foreign257	ORG
ftr-422	1113	1	259	CARDINAL
ftr-422	1113	2	the taxable year	DATE
ftr-422	1113	3	the last business day	DATE
ftr-422	1114	1	every day	DATE
ftr-422	1114	2	254	CARDINAL
ftr-422	1115	1	s.	PERSON
ftr-422	1116	1	97	CARDINAL
ftr-422	1116	2	156-57 (	PERCENT
ftr-422	1116	3	1981	DATE
ftr-422	1116	4	1981	DATE
ftr-422	1116	5	u.s.c.c.a.n.	LAW
ftr-422	1117	1	105	CARDINAL
ftr-422	1117	2	255	CARDINAL
ftr-422	1117	3	256	CARDINAL
ftr-422	1118	1	255	CARDINAL
ftr-422	1119	1	80	CARDINAL
ftr-422	1119	2	1984	DATE
ftr-422	1119	3	1981	DATE
ftr-422	1120	1	256	CARDINAL
ftr-422	1122	1	97	CARDINAL
ftr-422	1122	2	24-27	CARDINAL
ftr-422	1124	1	898-917	QUANTITY
ftr-422	1124	2	1984	DATE
ftr-422	1124	3	1984	DATE
ftr-422	1124	4	u.s.c.c.a.n.	LAW
ftr-422	1125	1	1445	CARDINAL
ftr-422	1125	2	1586-1605	DATE
ftr-422	1125	3	s. rep	ORG
ftr-422	1127	1	98-169	CARDINAL
ftr-422	1127	2	284-97	MONEY
ftr-422	1127	3	1984	DATE
ftr-422	1128	1	257	CARDINAL
ftr-422	1131	1	1256(g)(1	CARDINAL
ftr-422	1132	1	258	CARDINAL
ftr-422	1135	1	259	CARDINAL
ftr-422	1137	1	1256(g)(9	CARDINAL
ftr-422	1138	1	260	CARDINAL
ftr-422	1139	1	forty percent	PERCENT
ftr-422	1139	2	60%	PERCENT
ftr-422	1141	1	261	CARDINAL
ftr-422	1141	2	stephen b. land	PERSON
ftr-422	1141	3	52	CARDINAL
ftr-422	1141	4	45	CARDINAL
ftr-422	1141	5	60	DATE
ftr-422	1141	6	daily	DATE
ftr-422	1142	1	726	CARDINAL
ftr-422	1142	2	florida	GPE
ftr-422	1142	3	one	CARDINAL
ftr-422	1142	4	section 1256	LAW
ftr-422	1143	1	today	DATE
ftr-422	1143	2	section 1256	LAW
ftr-422	1143	3	133	CARDINAL
ftr-422	1143	4	133	CARDINAL
ftr-422	1144	1	section 1256	LAW
ftr-422	1145	1	one	CARDINAL
ftr-422	1146	1	section 1256	LAW
ftr-422	1146	2	three	CARDINAL
ftr-422	1147	1	annually	DATE
ftr-422	1147	2	daily	DATE
ftr-422	1147	3	266	CARDINAL
ftr-422	1147	4	the taxable year	DATE
ftr-422	1148	1	262	CARDINAL
ftr-422	1150	1	1.446-3(c)(1)(i	CARDINAL
ftr-422	1151	1	263	CARDINAL
ftr-422	1152	1	1.446-3(c)(1)(ii	CARDINAL
ftr-422	1153	1	264	CARDINAL
ftr-422	1154	1	1.446-3(d	CARDINAL
ftr-422	1155	1	475	CARDINAL
ftr-422	1155	2	446	CARDINAL
ftr-422	1156	1	1092	CARDINAL
ftr-422	1156	2	956	CARDINAL
ftr-422	1157	1	265	CARDINAL
ftr-422	1158	1	1.446-3(e)(2)(i	CARDINAL
ftr-422	1159	1	266	CARDINAL
ftr-422	1160	1	1.446-3(f)(2)(i	CARDINAL
ftr-422	1161	1	2004	DATE
ftr-422	1161	2	727	CARDINAL
ftr-422	1163	1	the268 original party	ORG
ftr-422	1164	1	february 26, 2004	DATE
ftr-422	1164	2	irs	ORG
ftr-422	1165	1	irs	ORG
ftr-422	1165	2	133	CARDINAL
ftr-422	1166	1	475	CARDINAL
ftr-422	1167	1	133	CARDINAL
ftr-422	1168	1	david garlock	PERSON
ftr-422	1169	1	one	CARDINAL
ftr-422	1169	2	fas 133	ORG
ftr-422	1170	1	267	CARDINAL
ftr-422	1173	1	1.446-3(f)(3	CARDINAL
ftr-422	1174	1	269	CARDINAL
ftr-422	1175	1	1.446-3(h)(2	CARDINAL
ftr-422	1176	1	270	CARDINAL
ftr-422	1177	1	1.446-3(h)(3	CARDINAL
ftr-422	1178	1	271	CARDINAL
ftr-422	1178	2	69	CARDINAL
ftr-422	1179	1	8886	DATE
ftr-422	1179	2	feb. 26, 2004	DATE
ftr-422	1180	1	272	CARDINAL
ftr-422	1181	1	d.	NORP
ftr-422	1182	1	1.446-3(i	CARDINAL
ftr-422	1183	1	273	CARDINAL
ftr-422	1184	1	garlock	PERSON
ftr-422	1184	2	2004	DATE
ftr-422	1184	3	27	CARDINAL
ftr-422	1184	4	1522	CARDINAL
ftr-422	1185	1	728	CARDINAL
ftr-422	1185	2	florida	GPE
ftr-422	1186	1	4	CARDINAL
ftr-422	1186	2	1973	DATE
ftr-422	1186	3	gaap	ORG
ftr-422	1187	1	115	CARDINAL
ftr-422	1188	1	section 475	LAW
ftr-422	1189	1	tax275	ORG
ftr-422	1189	2	section 475	LAW
ftr-422	1189	3	115	CARDINAL
ftr-422	1191	1	115	CARDINAL
ftr-422	1191	2	section 475	LAW
ftr-422	1193	1	section 475	LAW
ftr-422	1193	2	115	CARDINAL
ftr-422	1193	3	less than 20%	PERCENT
ftr-422	1193	4	section 475	LAW
ftr-422	1193	5	274	CARDINAL
ftr-422	1194	1	sia	GPE
ftr-422	1194	2	supra	PERSON
ftr-422	1194	3	35	CARDINAL
ftr-422	1194	4	6	CARDINAL
ftr-422	1194	5	275	CARDINAL
ftr-422	1196	1	276	CARDINAL
ftr-422	1196	2	fiscal year 1994	DATE
ftr-422	1196	3	46	DATE
ftr-422	1196	4	feb. 1993	DATE
ftr-422	1197	1	2004	DATE
ftr-422	1197	2	729	CARDINAL
ftr-422	1197	3	93-76	CARDINAL
ftr-422	1197	4	irs	ORG
ftr-422	1197	5	115	CARDINAL
ftr-422	1197	6	section 475	LAW
ftr-422	1198	1	section 475	LAW
ftr-422	1199	1	section 475	LAW
ftr-422	1199	2	section 475	LAW
ftr-422	1199	3	section 446	LAW
ftr-422	1200	1	treasury	ORG
ftr-422	1200	2	1992	DATE
ftr-422	1201	1	congress	ORG
ftr-422	1201	2	section 475	LAW
ftr-422	1202	1	section 475(b)(1	LAW
ftr-422	1202	2	1	CARDINAL
ftr-422	1202	3	281 277	CARDINAL
ftr-422	1203	1	1993-2	DATE
ftr-422	1203	2	235	CARDINAL
ftr-422	1203	3	278	CARDINAL
ftr-422	1205	1	6	CARDINAL
ftr-422	1205	2	sept. 13, 1985	DATE
ftr-422	1206	1	279	CARDINAL
ftr-422	1207	1	u.s. dep’t	GPE
ftr-422	1207	2	treasury	ORG
ftr-422	1207	3	jan. 1992	DATE
ftr-422	1208	1	280	CARDINAL
ftr-422	1209	1	bank one corp.	ORG
ftr-422	1210	1	120 t.c	QUANTITY
ftr-422	1210	2	174	CARDINAL
ftr-422	1210	3	296-97	CARDINAL
ftr-422	1210	4	2003	DATE
ftr-422	1211	1	h. rept	PERSON
ftr-422	1212	1	103	CARDINAL
ftr-422	1212	2	661	CARDINAL
ftr-422	1212	3	1993-3	DATE
ftr-422	1212	4	237	CARDINAL
ftr-422	1212	5	year end	DATE
ftr-422	1213	1	treasury	ORG
ftr-422	1213	2	36	CARDINAL
ftr-422	1213	3	feb. 1993	DATE
ftr-422	1213	4	treasury	ORG
ftr-422	1213	5	89-90	PERCENT
ftr-422	1213	6	jan. 1992	DATE
ftr-422	1214	1	281	CARDINAL
ftr-422	1216	1	730	CARDINAL
ftr-422	1216	2	florida	GPE
ftr-422	1216	3	2	CARDINAL
ftr-422	1216	4	3	CARDINAL
ftr-422	1216	5	section 475	LAW
ftr-422	1217	1	one	CARDINAL
ftr-422	1219	1	1	CARDINAL
ftr-422	1219	2	2	CARDINAL
ftr-422	1219	3	3	CARDINAL
ftr-422	1219	4	4	CARDINAL
ftr-422	1219	5	5	CARDINAL
ftr-422	1219	6	282	CARDINAL
ftr-422	1221	1	283	CARDINAL
ftr-422	1223	1	284	CARDINAL
ftr-422	1224	1	285	CARDINAL
ftr-422	1226	1	286	CARDINAL
ftr-422	1226	2	475	CARDINAL
ftr-422	1226	3	115	CARDINAL
ftr-422	1227	1	287	CARDINAL
ftr-422	1230	1	1.475(c)-1(b	DATE
ftr-422	1231	1	475	CARDINAL
ftr-422	1233	1	1.475(c)-1(c)(1)(i	CARDINAL
ftr-422	1234	1	fewer than sixty	CARDINAL
ftr-422	1234	2	less than 5%	PERCENT
ftr-422	1234	3	the year	DATE
ftr-422	1236	1	1.475(c)-1(c)(2	CARDINAL
ftr-422	1237	1	115	CARDINAL
ftr-422	1238	1	2004	DATE
ftr-422	1238	2	731	CARDINAL
ftr-422	1238	3	section 1256(a	LAW
ftr-422	1238	4	6	CARDINAL
ftr-422	1238	5	1	CARDINAL
ftr-422	1238	6	2	CARDINAL
ftr-422	1238	7	3	CARDINAL
ftr-422	1238	8	4	CARDINAL
ftr-422	1238	9	5	CARDINAL
ftr-422	1238	10	the day	DATE
ftr-422	1239	1	section 475	LAW
ftr-422	1241	1	section 475	LAW
ftr-422	1242	1	section 475	LAW
ftr-422	1243	1	section 475	LAW
ftr-422	1244	1	section 475	LAW
ftr-422	1245	1	115	CARDINAL
ftr-422	1245	2	115	CARDINAL
ftr-422	1246	1	three	CARDINAL
ftr-422	1246	2	288	CARDINAL
ftr-422	1248	1	289	CARDINAL
ftr-422	1249	1	1	CARDINAL
ftr-422	1249	2	2	CARDINAL
ftr-422	1249	3	3	CARDINAL
ftr-422	1249	4	january 4, 1995	DATE
ftr-422	1249	5	january 4, 1995	DATE
ftr-422	1249	6	4	CARDINAL
ftr-422	1250	1	1.1275-6	CARDINAL
ftr-422	1250	2	5	CARDINAL
ftr-422	1250	3	475(c)(4	CARDINAL
ftr-422	1252	1	1.475(c)-2	CARDINAL
ftr-422	1253	1	290	CARDINAL
ftr-422	1255	1	291	CARDINAL
ftr-422	1257	1	475(e)(2	CARDINAL
ftr-422	1258	1	292	CARDINAL
ftr-422	1259	1	18	CARDINAL
ftr-422	1259	2	6a	CARDINAL
ftr-422	1260	1	732	CARDINAL
ftr-422	1260	2	florida	GPE
ftr-422	1261	1	one	CARDINAL
ftr-422	1266	1	293	CARDINAL
ftr-422	1267	1	115	CARDINAL
ftr-422	1267	2	¶ 12a	DATE
ftr-422	1267	3	1993	DATE
ftr-422	1268	1	294	CARDINAL
ftr-422	1269	1	295	CARDINAL
ftr-422	1270	1	d. ¶ 13	ORG
ftr-422	1271	1	296	CARDINAL
ftr-422	1272	1	297	CARDINAL
ftr-422	1273	1	298	CARDINAL
ftr-422	1275	1	al	ORG
ftr-422	1275	2	39	CARDINAL
ftr-422	1275	3	920	CARDINAL
ftr-422	1275	4	299	CARDINAL
ftr-422	1280	1	130	CARDINAL
ftr-422	1280	2	1997	DATE
ftr-422	1281	1	300	CARDINAL
ftr-422	1282	1	115	CARDINAL
ftr-422	1282	2	12b	DATE
ftr-422	1282	3	13	CARDINAL
ftr-422	1282	4	301	CARDINAL
ftr-422	1284	1	al.	PERSON
ftr-422	1284	2	39	CARDINAL
ftr-422	1284	3	859	CARDINAL
ftr-422	1284	4	2004	DATE
ftr-422	1284	5	733	CARDINAL
ftr-422	1289	1	more than 20%	PERCENT
ftr-422	1291	1	the day	DATE
ftr-422	1292	1	115	CARDINAL
ftr-422	1293	1	475	CARDINAL
ftr-422	1294	1	section 475	LAW
ftr-422	1294	2	section 475(f	ORG
ftr-422	1294	3	302	CARDINAL
ftr-422	1295	1	857	CARDINAL
ftr-422	1296	1	734	CARDINAL
ftr-422	1296	2	florida	GPE
ftr-422	1297	1	115	CARDINAL
ftr-422	1299	1	section 475	LAW
ftr-422	1301	1	is305	NORP
ftr-422	1301	2	today	DATE
ftr-422	1301	3	115	CARDINAL
ftr-422	1302	1	two306	GPE
ftr-422	1306	1	less than 20%	PERCENT
ftr-422	1308	1	115	CARDINAL
ftr-422	1309	1	section 475	LAW
ftr-422	1310	1	303	CARDINAL
ftr-422	1312	1	304	CARDINAL
ftr-422	1313	1	australian	NORP
ftr-422	1313	2	3	CARDINAL
ftr-422	1313	3	305	CARDINAL
ftr-422	1314	1	§ 475(f	ORG
ftr-422	1316	1	306	CARDINAL
ftr-422	1317	1	115	CARDINAL
ftr-422	1318	1	475	CARDINAL
ftr-422	1319	1	307	CARDINAL
ftr-422	1320	1	110	CARDINAL
ftr-422	1320	2	28,(suggesting	CARDINAL
ftr-422	1321	1	308	CARDINAL
ftr-422	1322	1	2	CARDINAL
ftr-422	1323	1	2004	DATE
ftr-422	1323	2	735	CARDINAL
ftr-422	1327	1	fasb	ORG
ftr-422	1330	1	133	CARDINAL
ftr-422	1332	1	treasury	ORG
ftr-422	1333	1	treasury	ORG
ftr-422	1333	2	1996	DATE
ftr-422	1334	1	309	CARDINAL
ftr-422	1335	1	310	CARDINAL
ftr-422	1336	1	133	CARDINAL
ftr-422	1337	1	150	CARDINAL
ftr-422	1338	1	311	CARDINAL
ftr-422	1338	2	fasb	ORG
ftr-422	1338	3	norwalk	GPE
ftr-422	1338	4	conn	GPE
ftr-422	1338	5	fasb	ORG
ftr-422	1338	6	1999	DATE
ftr-422	1339	1	312	CARDINAL
ftr-422	1340	1	weisbach	GPE
ftr-422	1340	2	supra	PERSON
ftr-422	1340	3	28	CARDINAL
ftr-422	1340	4	111	CARDINAL
ftr-422	1342	1	al.	PERSON
ftr-422	1342	2	858	CARDINAL
ftr-422	1343	1	313	CARDINAL
ftr-422	1344	1	5	CARDINAL
ftr-422	1344	2	82-84	CARDINAL
ftr-422	1344	3	1975	DATE
ftr-422	1345	1	314	CARDINAL
ftr-422	1346	1	8674	DATE
ftr-422	1347	1	61	CARDINAL
ftr-422	1348	1	30,133	CARDINAL
ftr-422	1348	2	june 14, 1996	DATE
ftr-422	1348	3	26	CARDINAL
ftr-422	1349	1	1	CARDINAL
ftr-422	1350	1	736	CARDINAL
ftr-422	1350	2	florida	GPE
ftr-422	1350	3	gaap	ORG
ftr-422	1350	4	fas 133	LAW
ftr-422	1352	1	first	ORDINAL
ftr-422	1352	2	the315	GPE
ftr-422	1355	1	oid	ORG
ftr-422	1355	2	315	CARDINAL
ftr-422	1357	1	1.1275-4(b	CARDINAL
ftr-422	1358	1	316	CARDINAL
ftr-422	1359	1	1.1275-4(b)(2	CARDINAL
ftr-422	1360	1	317	CARDINAL
ftr-422	1361	1	1.275-5(b)(3)(i	CARDINAL
ftr-422	1364	1	1.1275-4(b)(4)(ii	CARDINAL
ftr-422	1367	1	1.12754(b)(3)(ii	CARDINAL
ftr-422	1368	1	318	CARDINAL
ftr-422	1369	1	1.1275-4(b)(3)(iii)-(iv	CARDINAL
ftr-422	1370	1	319	CARDINAL
ftr-422	1371	1	1.1275-4(b)(6	DATE
ftr-422	1372	1	a tax year	DATE
ftr-422	1372	2	the taxable year	DATE
ftr-422	1374	1	1.1275	CARDINAL
ftr-422	1375	1	first	ORDINAL
ftr-422	1375	2	the taxable year	DATE
ftr-422	1377	1	1.12754(b)(6)(iii)(a	DATE
ftr-422	1378	1	the tax year	DATE
ftr-422	1380	1	1.1275	CARDINAL
ftr-422	1381	1	320	CARDINAL
ftr-422	1383	1	321	CARDINAL
ftr-422	1384	1	1.1275-4(c)(4)(i	CARDINAL
ftr-422	1385	1	2004	DATE
ftr-422	1385	2	737	CARDINAL
ftr-422	1385	3	2001-44	DATE
ftr-422	1386	1	1	CARDINAL
ftr-422	1386	2	2	CARDINAL
ftr-422	1386	3	annually	DATE
ftr-422	1386	4	3	CARDINAL
ftr-422	1386	5	annually	DATE
ftr-422	1386	6	4	CARDINAL
ftr-422	1386	7	one-year	DATE
ftr-422	1387	1	an324	ORG
ftr-422	1387	2	annual	DATE
ftr-422	1388	1	fasb	GPE
ftr-422	1388	2	5	CARDINAL
ftr-422	1392	1	one	CARDINAL
ftr-422	1392	2	322	CARDINAL
ftr-422	1392	3	reg-166012-02	DATE
ftr-422	1392	4	27	CARDINAL
ftr-422	1392	5	garlock	PERSON
ftr-422	1392	6	supra	PERSON
ftr-422	1392	7	27	CARDINAL
ftr-422	1392	8	323	CARDINAL
ftr-422	1393	1	2001-2	DATE
ftr-422	1393	2	324	CARDINAL
ftr-422	1394	1	reg-166012-02	DATE
ftr-422	1394	2	27	CARDINAL
ftr-422	1394	3	69	DATE
ftr-422	1395	1	8887	DATE
ftr-422	1395	2	garlock	PERSON
ftr-422	1395	3	2004	DATE
ftr-422	1395	4	27	CARDINAL
ftr-422	1396	1	325	CARDINAL
ftr-422	1396	2	reg-166012-02	DATE
ftr-422	1396	3	27	CARDINAL
ftr-422	1396	4	69	DATE
ftr-422	1397	1	8887-88	DATE
ftr-422	1398	1	326	CARDINAL
ftr-422	1399	1	garlock	PERSON
ftr-422	1399	2	2004	DATE
ftr-422	1399	3	27	CARDINAL
ftr-422	1399	4	152	CARDINAL
ftr-422	1399	5	327	CARDINAL
ftr-422	1400	1	5	CARDINAL
ftr-422	1400	2	313	CARDINAL
ftr-422	1400	3	¶ 1	DATE
ftr-422	1401	1	5	CARDINAL
ftr-422	1401	2	¶ 81	CARDINAL
ftr-422	1403	1	738	CARDINAL
ftr-422	1403	2	florida	GPE
ftr-422	1405	1	133	CARDINAL
ftr-422	1406	1	1	CARDINAL
ftr-422	1407	1	fas 109	ORG
ftr-422	1407	2	133	CARDINAL
ftr-422	1409	1	133	CARDINAL
ftr-422	1412	1	2002-31	DATE
ftr-422	1412	2	january 1, 2002	DATE
ftr-422	1412	3	625	MONEY
ftr-422	1412	4	20-year	DATE
ftr-422	1412	5	1,000	MONEY
ftr-422	1413	1	january 1, 2005	DATE
ftr-422	1413	2	six-month	DATE
ftr-422	1413	3	328	CARDINAL
ftr-422	1414	1	5	CARDINAL
ftr-422	1414	2	313	CARDINAL
ftr-422	1414	3	8-9	DATE
ftr-422	1415	1	knott	PERSON
ftr-422	1415	2	rosenfeld	PERSON
ftr-422	1415	3	supra	PERSON
ftr-422	1415	4	1	CARDINAL
ftr-422	1416	1	329	CARDINAL
ftr-422	1417	1	5	CARDINAL
ftr-422	1417	2	198	CARDINAL
ftr-422	1417	3	¶ 83	DATE
ftr-422	1418	1	330	CARDINAL
ftr-422	1420	1	331	CARDINAL
ftr-422	1421	1	133	CARDINAL
ftr-422	1421	2	310	CARDINAL
ftr-422	1421	3	12	CARDINAL
ftr-422	1421	4	1999	DATE
ftr-422	1421	5	28	CARDINAL
ftr-422	1421	6	47	DATE
ftr-422	1422	1	332	CARDINAL
ftr-422	1423	1	fas 109	ORG
ftr-422	1423	2	89	CARDINAL
ftr-422	1423	3	333	CARDINAL
ftr-422	1425	1	1	CARDINAL
ftr-422	1425	2	37	CARDINAL
ftr-422	1425	3	335	CARDINAL
ftr-422	1425	4	2002-1	DATE
ftr-422	1425	5	1023	CARDINAL
ftr-422	1426	1	2004	DATE
ftr-422	1426	2	739	CARDINAL
ftr-422	1426	3	june 30 or december 31	DATE
ftr-422	1426	4	greater than 120%	PERCENT
ftr-422	1427	1	1	CARDINAL
ftr-422	1427	2	six-month	DATE
ftr-422	1427	3	2	CARDINAL
ftr-422	1433	1	the336	CARDINAL
ftr-422	1433	2	120%	PERCENT
ftr-422	1434	1	second	ORDINAL
ftr-422	1434	2	133	CARDINAL
ftr-422	1437	1	irs	ORG
ftr-422	1439	1	133	CARDINAL
ftr-422	1440	1	337	CARDINAL
ftr-422	1441	1	under ¶ 61(h	DATE
ftr-422	1441	2	133	CARDINAL
ftr-422	1442	1	133	CARDINAL
ftr-422	1443	1	fas 133	ORG
ftr-422	1443	2	18	CARDINAL
ftr-422	1443	3	199	CARDINAL
ftr-422	1444	1	338	CARDINAL
ftr-422	1446	1	section 163(l)(3)(b	LAW
ftr-422	1448	1	section 163(l)(2	ORG
ftr-422	1449	1	740	CARDINAL
ftr-422	1449	2	florida	GPE
ftr-422	1449	3	133	CARDINAL
ftr-422	1450	1	2003-97	DATE
ftr-422	1451	1	133.340 6	DATE
ftr-422	1451	2	133	CARDINAL
ftr-422	1454	1	133	CARDINAL
ftr-422	1454	2	1994	DATE
ftr-422	1454	3	irs	ORG
ftr-422	1455	1	section344	PERSON
ftr-422	1455	2	1.446-4	CARDINAL
ftr-422	1458	1	section 163(l)(3)(a)-(c	LAW
ftr-422	1459	1	339	CARDINAL
ftr-422	1459	2	2003-34	DATE
ftr-422	1460	1	380	CARDINAL
ftr-422	1461	1	340	CARDINAL
ftr-422	1462	1	133	CARDINAL
ftr-422	1462	2	57b	CARDINAL
ftr-422	1462	3	59e	DATE
ftr-422	1463	1	341	CARDINAL
ftr-422	1463	2	1.446-4(b	CARDINAL
ftr-422	1464	1	342	CARDINAL
ftr-422	1465	1	1.446-4(e)(2	CARDINAL
ftr-422	1466	1	343	CARDINAL
ftr-422	1467	1	1	CARDINAL
ftr-422	1467	2	rosenthal	PERSON
ftr-422	1467	3	17	CARDINAL
ftr-422	1468	1	two	CARDINAL
ftr-422	1469	1	344	CARDINAL
ftr-422	1469	2	59	CARDINAL
ftr-422	1471	1	36,360	CARDINAL
ftr-422	1472	1	122-2	CARDINAL
ftr-422	1472	2	t.d. 8554	PERSON
ftr-422	1472	3	59	DATE
ftr-422	1474	1	39,356	CARDINAL
ftr-422	1475	1	1.446-4	CARDINAL
ftr-422	1476	1	345	CARDINAL
ftr-422	1478	1	1.1221-2(a	CARDINAL
ftr-422	1481	1	2004	DATE
ftr-422	1481	2	741	CARDINAL
ftr-422	1481	3	two	CARDINAL
ftr-422	1483	1	133	CARDINAL
ftr-422	1483	2	fas 133	ORG
ftr-422	1483	3	three	CARDINAL
ftr-422	1483	4	two	CARDINAL
ftr-422	1484	1	346	CARDINAL
ftr-422	1487	1	1.1221-2(d)(5	CARDINAL
ftr-422	1488	1	347	CARDINAL
ftr-422	1488	2	section 1221(b)(2)(a	LAW
ftr-422	1490	1	1.1221-2(b	CARDINAL
ftr-422	1491	1	348	CARDINAL
ftr-422	1492	1	1.446-4(b	CARDINAL
ftr-422	1493	1	349	CARDINAL
ftr-422	1494	1	1.446-4(e)(2	CARDINAL
ftr-422	1495	1	350	CARDINAL
ftr-422	1497	1	133	CARDINAL
ftr-422	1499	1	351	CARDINAL
ftr-422	1501	1	133	CARDINAL
ftr-422	1501	2	18	CARDINAL
ftr-422	1501	3	352	CARDINAL
ftr-422	1502	1	133	CARDINAL
ftr-422	1502	2	18	CARDINAL
ftr-422	1502	3	742	CARDINAL
ftr-422	1502	4	florida	GPE
ftr-422	1502	5	one	CARDINAL
ftr-422	1502	6	one	CARDINAL
ftr-422	1502	7	hedged.355	ORG
ftr-422	1502	8	133	CARDINAL
ftr-422	1503	1	353	CARDINAL
ftr-422	1504	1	d.	NORP
ftr-422	1505	1	354	CARDINAL
ftr-422	1506	1	9.61	CARDINAL
ftr-422	1508	1	fas 133	LAW
ftr-422	1509	1	d. ¶ 10(a	ORG
ftr-422	1510	1	355	CARDINAL
ftr-422	1511	1	4	DATE
ftr-422	1511	2	356	CARDINAL
ftr-422	1512	1	389-95	CARDINAL
ftr-422	1512	2	357	CARDINAL
ftr-422	1513	1	743	CARDINAL
ftr-422	1513	2	fas 133:358	ORG
ftr-422	1513	3	today	DATE
ftr-422	1514	1	133	CARDINAL
ftr-422	1515	1	133	CARDINAL
ftr-422	1516	1	today	DATE
ftr-422	1516	2	three	CARDINAL
ftr-422	1516	3	fas 133	DATE
ftr-422	1517	1	first	ORDINAL
ftr-422	1517	2	133	CARDINAL
ftr-422	1518	1	358	CARDINAL
ftr-422	1519	1	39	CARDINAL
ftr-422	1519	2	876	CARDINAL
ftr-422	1520	1	359	CARDINAL
ftr-422	1521	1	gaap hedges	ORG
ftr-422	1522	1	1	CARDINAL
ftr-422	1522	2	28-30	DATE
ftr-422	1523	1	744	CARDINAL
ftr-422	1523	2	florida	GPE
ftr-422	1523	3	u.s.	GPE
ftr-422	1524	1	tax361	GPE
ftr-422	1525	1	section 475	LAW
ftr-422	1525	2	1	CARDINAL
ftr-422	1526	1	the tax court	ORG
ftr-422	1526	2	section 475	LAW
ftr-422	1527	1	section 475	LAW
ftr-422	1528	1	1	CARDINAL
ftr-422	1528	2	2	CARDINAL
ftr-422	1528	3	3	CARDINAL
ftr-422	1528	4	4	CARDINAL
ftr-422	1528	5	5	CARDINAL
ftr-422	1528	6	6	CARDINAL
ftr-422	1528	7	360	CARDINAL
ftr-422	1529	1	munro	ORG
ftr-422	1529	2	keinan	GPE
ftr-422	1529	3	23	CARDINAL
ftr-422	1530	1	361	CARDINAL
ftr-422	1531	1	55	CARDINAL
ftr-422	1533	1	weisbach	GPE
ftr-422	1533	2	supra	PERSON
ftr-422	1533	3	28	CARDINAL
ftr-422	1533	4	105	CARDINAL
ftr-422	1534	1	362	CARDINAL
ftr-422	1535	1	120	CARDINAL
ftr-422	1535	2	174	CARDINAL
ftr-422	1535	3	290-91	CARDINAL
ftr-422	1535	4	2003	DATE
ftr-422	1536	1	363	CARDINAL
ftr-422	1537	1	291	CARDINAL
ftr-422	1537	2	364	CARDINAL
ftr-422	1539	1	475	CARDINAL
ftr-422	1541	1	mcdonald v. comm’r	PERSON
ftr-422	1541	2	764	CARDINAL
ftr-422	1541	3	322	CARDINAL
ftr-422	1541	4	5th	ORDINAL
ftr-422	1541	5	1985	DATE
ftr-422	1542	1	u.s.	GPE
ftr-422	1542	2	cartwright	PERSON
ftr-422	1542	3	411	CARDINAL
ftr-422	1542	4	546	CARDINAL
ftr-422	1542	5	551	CARDINAL
ftr-422	1542	6	1973	DATE
ftr-422	1543	1	2004	DATE
ftr-422	1543	2	745	CARDINAL
ftr-422	1543	3	fas 133	ORG
ftr-422	1545	1	standard370	PERSON
ftr-422	1545	2	two	CARDINAL
ftr-422	1546	1	120	CARDINAL
ftr-422	1546	2	306	CARDINAL
ftr-422	1546	3	367	CARDINAL
ftr-422	1547	1	133	CARDINAL
ftr-422	1547	2	supra note18	PERSON
ftr-422	1547	3	¶ 17	DATE
ftr-422	1547	4	368	CARDINAL
ftr-422	1548	1	107	CARDINAL
ftr-422	1548	2	97	CARDINAL
ftr-422	1548	3	5	CARDINAL
ftr-422	1549	1	munro	PERSON
ftr-422	1549	2	keinan	GPE
ftr-422	1549	3	23	CARDINAL
ftr-422	1549	4	369	CARDINAL
ftr-422	1550	1	66	CARDINAL
ftr-422	1550	2	1	CARDINAL
ftr-422	1551	1	2	CARDINAL
ftr-422	1552	1	kohler	ORG
ftr-422	1552	2	211	CARDINAL
ftr-422	1552	3	6th	ORDINAL
ftr-422	1552	4	1983	DATE
ftr-422	1553	1	370	CARDINAL
ftr-422	1554	1	120	CARDINAL
ftr-422	1554	2	309	CARDINAL
ftr-422	1554	3	66	CARDINAL
ftr-422	1554	4	kohler	ORG
ftr-422	1554	5	211	CARDINAL
ftr-422	1554	6	6th	ORDINAL
ftr-422	1554	7	1983	DATE
ftr-422	1555	1	371	CARDINAL
ftr-422	1555	2	florida	GPE
ftr-422	1559	1	2.valuation	CARDINAL
ftr-422	1559	2	section 475	LAW
ftr-422	1559	3	section 475	LAW
ftr-422	1560	1	133	CARDINAL
ftr-422	1560	2	the years	DATE
ftr-422	1560	3	the relevant years	DATE
ftr-422	1561	1	372	CARDINAL
ftr-422	1562	1	supra	PERSON
ftr-422	1562	2	28	CARDINAL
ftr-422	1562	3	107	CARDINAL
ftr-422	1563	1	373	CARDINAL
ftr-422	1564	1	120	CARDINAL
ftr-422	1564	2	174	CARDINAL
ftr-422	1564	3	2003	DATE
ftr-422	1565	1	374	CARDINAL
ftr-422	1566	1	290-91	CARDINAL
ftr-422	1567	1	375	CARDINAL
ftr-422	1568	1	220	CARDINAL
ftr-422	1568	2	2004	DATE
ftr-422	1568	3	747	PRODUCT
ftr-422	1569	1	379	CARDINAL
ftr-422	1569	2	376	CARDINAL
ftr-422	1570	1	244	CARDINAL
ftr-422	1575	1	two	CARDINAL
ftr-422	1576	1	munro	PERSON
ftr-422	1576	2	keinan	GPE
ftr-422	1576	3	23	CARDINAL
ftr-422	1576	4	12	CARDINAL
ftr-422	1576	5	377	CARDINAL
ftr-422	1580	1	munro	PERSON
ftr-422	1580	2	keinan	GPE
ftr-422	1580	3	23	CARDINAL
ftr-422	1580	4	13	CARDINAL
ftr-422	1580	5	378	CARDINAL
ftr-422	1582	1	munro	ORG
ftr-422	1582	2	keinan	GPE
ftr-422	1582	3	23	CARDINAL
ftr-422	1582	4	13	CARDINAL
ftr-422	1582	5	379	CARDINAL
ftr-422	1584	1	munro	ORG
ftr-422	1584	2	keinan	GPE
ftr-422	1584	3	23	CARDINAL
ftr-422	1584	4	14	CARDINAL
ftr-422	1584	5	380	CARDINAL
ftr-422	1585	1	bank one	ORG
ftr-422	1585	2	170	CARDINAL
ftr-422	1585	3	243	CARDINAL
ftr-422	1585	4	381	CARDINAL
ftr-422	1586	1	221	CARDINAL
ftr-422	1586	2	munro	PERSON
ftr-422	1586	3	keinan	GPE
ftr-422	1586	4	23	CARDINAL
ftr-422	1586	5	13	CARDINAL
ftr-422	1589	1	july 1993	DATE
ftr-422	1589	2	one	CARDINAL
ftr-422	1590	1	3	CARDINAL
ftr-422	1592	1	munro	ORG
ftr-422	1592	2	keinan	GPE
ftr-422	1592	3	23	CARDINAL
ftr-422	1592	4	13	CARDINAL
ftr-422	1592	5	24	CARDINAL
ftr-422	1593	1	748	CARDINAL
ftr-422	1593	2	florida	GPE
ftr-422	1593	3	section 475	LAW
ftr-422	1593	4	the same day	DATE
ftr-422	1593	5	court’s383	ORG
ftr-422	1593	6	section 475	LAW
ftr-422	1593	7	section 475	LAW
ftr-422	1593	8	irs	ORG
ftr-422	1593	9	section 475.385 3	LAW
ftr-422	1594	1	68	CARDINAL
ftr-422	1595	1	section 475	LAW
ftr-422	1596	1	382	CARDINAL
ftr-422	1597	1	120	CARDINAL
ftr-422	1597	2	291	CARDINAL
ftr-422	1597	3	383	CARDINAL
ftr-422	1597	4	25	CARDINAL
ftr-422	1597	5	384	CARDINAL
ftr-422	1598	1	d.	NORP
ftr-422	1598	2	two	CARDINAL
ftr-422	1598	3	sec	ORG
ftr-422	1598	4	10-k	QUANTITY
ftr-422	1599	1	385	CARDINAL
ftr-422	1600	1	treasury	ORG
ftr-422	1600	2	irs	ORG
ftr-422	1600	3	475	CARDINAL
ftr-422	1600	4	gaap	PERSON
ftr-422	1600	5	475	CARDINAL
ftr-422	1602	1	749	CARDINAL
ftr-422	1603	1	treasury	ORG
ftr-422	1603	2	one	CARDINAL
ftr-422	1606	1	by389	ORG
ftr-422	1609	1	4.	CARDINAL
ftr-422	1610	1	the391	GPE
ftr-422	1611	1	two	CARDINAL
ftr-422	1613	1	386	CARDINAL
ftr-422	1613	2	one	CARDINAL
ftr-422	1613	3	120 t.c	QUANTITY
ftr-422	1614	1	211	CARDINAL
ftr-422	1614	2	387	CARDINAL
ftr-422	1614	3	25	CARDINAL
ftr-422	1614	4	388	CARDINAL
ftr-422	1615	1	107	CARDINAL
ftr-422	1615	2	97	CARDINAL
ftr-422	1615	3	5	CARDINAL
ftr-422	1615	4	389	CARDINAL
ftr-422	1616	1	919	CARDINAL
ftr-422	1617	1	390	CARDINAL
ftr-422	1618	1	391	CARDINAL
ftr-422	1619	1	bank one	ORG
ftr-422	1619	2	120	CARDINAL
ftr-422	1619	3	190-91	CARDINAL
ftr-422	1619	4	392	CARDINAL
ftr-422	1622	1	393	CARDINAL
ftr-422	1623	1	394	CARDINAL
ftr-422	1624	1	d.	NORP
ftr-422	1624	2	311	CARDINAL
ftr-422	1624	3	750	CARDINAL
ftr-422	1624	4	florida	GPE
ftr-422	1624	5	section 475	LAW
ftr-422	1626	1	5	CARDINAL
ftr-422	1627	1	irs	ORG
ftr-422	1628	1	section 475	LAW
ftr-422	1629	1	irs	ORG
ftr-422	1629	2	approaches:398 1	DATE
ftr-422	1631	1	irs	ORG
ftr-422	1632	1	2	CARDINAL
ftr-422	1633	1	3	CARDINAL
ftr-422	1634	1	irs	ORG
ftr-422	1635	1	4	CARDINAL
ftr-422	1635	2	395	CARDINAL
ftr-422	1636	1	irs	ORG
ftr-422	1637	1	fi-16-89	DATE
ftr-422	1637	2	1991-2	DATE
ftr-422	1637	3	951	CARDINAL
ftr-422	1637	4	952	CARDINAL
ftr-422	1637	5	april 10, 1997	DATE
ftr-422	1638	1	396	CARDINAL
ftr-422	1639	1	munro	PERSON
ftr-422	1639	2	keinan	GPE
ftr-422	1639	3	23	CARDINAL
ftr-422	1640	1	397	CARDINAL
ftr-422	1641	1	d.	NORP
ftr-422	1641	2	17	CARDINAL
ftr-422	1641	3	398	CARDINAL
ftr-422	1642	1	751	CARDINAL
ftr-422	1642	2	section 446	LAW
ftr-422	1642	3	two	CARDINAL
ftr-422	1642	4	a.	PERSON
ftr-422	1642	5	1	CARDINAL
ftr-422	1644	1	2	CARDINAL
ftr-422	1645	1	3	CARDINAL
ftr-422	1646	1	b.	PERSON
ftr-422	1646	2	1	CARDINAL
ftr-422	1646	3	less than 20%	PERCENT
ftr-422	1647	1	2	CARDINAL
ftr-422	1648	1	3	CARDINAL
ftr-422	1649	1	1	CARDINAL
ftr-422	1650	1	133	CARDINAL
ftr-422	1651	1	2	CARDINAL
ftr-422	1652	1	3	CARDINAL
ftr-422	1653	1	4	CARDINAL
ftr-422	1654	1	5	CARDINAL
ftr-422	1655	1	399	CARDINAL
ftr-422	1656	1	752	CARDINAL
ftr-422	1656	2	florida	GPE
ftr-422	1656	3	1	CARDINAL
ftr-422	1658	1	2	CARDINAL
ftr-422	1659	1	3	CARDINAL
ftr-422	1660	1	4	CARDINAL
ftr-422	1670	1	gaap	PERSON
ftr-422	1673	1	400	CARDINAL
ftr-422	1674	1	weisbach	PERSON
ftr-422	1674	2	supra	PERSON
ftr-422	1674	3	28	CARDINAL
ftr-422	1674	4	122	CARDINAL
ftr-422	1676	1	schenk	PERSON
ftr-422	1676	2	28	CARDINAL
ftr-422	1676	3	574	CARDINAL
ftr-422	1677	1	2004	DATE
ftr-422	1677	2	753	CARDINAL
ftr-422	1679	1	one	CARDINAL
ftr-422	1681	1	402	CARDINAL
ftr-422	1682	1	weisbach	PERSON
ftr-422	1682	2	supra	PERSON
ftr-422	1682	3	28	CARDINAL
ftr-422	1682	4	131	CARDINAL
ftr-422	1684	1	28	CARDINAL
ftr-422	1684	2	548	CARDINAL
ftr-422	1685	1	403	CARDINAL
ftr-422	1686	1	1	CARDINAL