id	sid	eid	entity	type
ftr-429	1	1	florida	GPE
ftr-429	1	2	5 2001	DATE
ftr-429	1	3	3	CARDINAL
ftr-429	1	4	251	CARDINAL
ftr-429	1	5	257	CARDINAL
ftr-429	2	1	257 1	CARDINAL
ftr-429	3	1	258 2	CARDINAL
ftr-429	4	1	263	CARDINAL
ftr-429	5	1	265 1	DATE
ftr-429	6	1	265 2	CARDINAL
ftr-429	7	1	266 3	CARDINAL
ftr-429	8	1	congress	ORG
ftr-429	8	2	section 461(h	ORG
ftr-429	8	3	271 4	CARDINAL
ftr-429	9	1	congress	ORG
ftr-429	9	2	272 5	CARDINAL
ftr-429	10	1	treasury	ORG
ftr-429	10	2	274 6	CARDINAL
ftr-429	10	3	276	CARDINAL
ftr-429	12	1	279	CARDINAL
ftr-429	12	2	280	CARDINAL
ftr-429	13	1	university of florida levin college of law 2001	ORG
ftr-429	13	2	landels ripley & diamond	ORG
ftr-429	13	3	llp	ORG
ftr-429	13	4	san francisco	GPE
ftr-429	13	5	california	GPE
ftr-429	13	6	1999-2000	DATE
ftr-429	13	7	b.a.	GPE
ftr-429	13	8	1982	DATE
ftr-429	13	9	j.d.	GPE
ftr-429	13	10	universityof	GPE
ftr-429	13	11	california	GPE
ftr-429	13	12	1985	DATE
ftr-429	14	1	martin j. mcmahon	PERSON
ftr-429	14	2	jr.	PERSON
ftr-429	14	3	clarence j. teselle	PERSON
ftr-429	14	4	university of florida levin college of law	ORG
ftr-429	15	1	250	CARDINAL
ftr-429	15	2	florida	GPE
ftr-429	15	3	5:3	CARDINAL
ftr-429	16	1	281	CARDINAL
ftr-429	16	2	284	CARDINAL
ftr-429	16	3	286	CARDINAL
ftr-429	18	1	288 a.	PERSON
ftr-429	19	1	290	CARDINAL
ftr-429	20	1	292	CARDINAL
ftr-429	20	2	i.	PERSON
ftr-429	20	3	chapter 11	LAW
ftr-429	21	1	senate	ORG
ftr-429	22	1	2	CARDINAL
ftr-429	24	1	year one	DATE
ftr-429	25	1	year one	DATE
ftr-429	25	2	year two	DATE
ftr-429	25	3	1	CARDINAL
ftr-429	26	1	the bankruptcy reform act of	LAW
ftr-429	26	2	1978	DATE
ftr-429	26	3	11	CARDINAL
ftr-429	27	1	101	CARDINAL
ftr-429	28	1	1986	DATE
ftr-429	28	2	26	CARDINAL
ftr-429	29	1	101	CARDINAL
ftr-429	30	1	2	CARDINAL
ftr-429	30	2	s.	PERSON
ftr-429	32	1	95	CARDINAL
ftr-429	32	2	54-55	CARDINAL
ftr-429	32	3	1978	DATE
ftr-429	34	1	95-595	CARDINAL
ftr-429	34	2	340	CARDINAL
ftr-429	34	3	1977	DATE
ftr-429	35	1	3	CARDINAL
ftr-429	36	1	805	CARDINAL
ftr-429	36	2	1175	CARDINAL
ftr-429	36	3	1182	DATE
ftr-429	36	4	5th	ORDINAL
ftr-429	36	5	1986	DATE
ftr-429	37	1	483	CARDINAL
ftr-429	37	2	1987	DATE
ftr-429	38	1	krystal cadillac	ORG
ftr-429	38	2	gmc	ORG
ftr-429	39	1	gmc	ORG
ftr-429	39	2	142	CARDINAL
ftr-429	39	3	631	CARDINAL
ftr-429	39	4	3rd	ORDINAL
ftr-429	39	5	1998	DATE
ftr-429	39	6	107	CARDINAL
ftr-429	39	7	359	CARDINAL
ftr-429	39	8	6th	ORDINAL
ftr-429	39	9	1997	DATE
ftr-429	39	10	jove eng'g	ORG
ftr-429	39	11	irs	ORG
ftr-429	39	12	92	CARDINAL
ftr-429	39	13	1539	CARDINAL
ftr-429	39	14	1996	DATE
ftr-429	40	1	4.	CARDINAL
ftr-429	40	2	fed	ORG
ftr-429	41	1	r. bankr	PERSON
ftr-429	42	1	3021	CARDINAL
ftr-429	42	2	mfg. corp.	ORG
ftr-429	42	3	82	CARDINAL
ftr-429	42	4	781	CARDINAL
ftr-429	42	5	784	CARDINAL
ftr-429	42	6	bankr	ORG
ftr-429	43	1	w.d. penn 1988	PERSON
ftr-429	44	1	tihe	ORG
ftr-429	44	2	v. i.r.s	PERSON
ftr-429	44	3	92	CARDINAL
ftr-429	44	4	419	CARDINAL
ftr-429	44	5	424	CARDINAL
ftr-429	44	6	9th	ORDINAL
ftr-429	45	1	1988	DATE
ftr-429	47	1	112	CARDINAL
ftr-429	47	2	754	CARDINAL
ftr-429	47	3	759	CARDINAL
ftr-429	48	1	w.d. penn.	PERSON
ftr-429	48	2	1990	DATE
ftr-429	49	1	2001	DATE
ftr-429	49	2	florida	GPE
ftr-429	50	1	a single tax year	DATE
ftr-429	51	1	chapter 11	LAW
ftr-429	52	1	businesses5	PERSON
ftr-429	58	1	method,7	PRODUCT
ftr-429	58	2	bankruptcy 5	DATE
ftr-429	58	3	11	CARDINAL
ftr-429	60	1	6	CARDINAL
ftr-429	60	2	chapter 11	LAW
ftr-429	60	3	chapter 11	LAW
ftr-429	61	1	11	CARDINAL
ftr-429	62	1	sandy ridge dev. corp.	PERSON
ftr-429	63	1	v. louisiana nat'l bank	ORG
ftr-429	63	2	881	CARDINAL
ftr-429	63	3	1346	DATE
ftr-429	63	4	1352	CARDINAL
ftr-429	63	5	5th	ORDINAL
ftr-429	63	6	1989	DATE
ftr-429	64	1	mt	LOC
ftr-429	64	2	chapter 11	LAW
ftr-429	64	3	4	CARDINAL
ftr-429	64	4	423	CARDINAL
ftr-429	64	5	12	CARDINAL
ftr-429	64	6	743	CARDINAL
ftr-429	64	7	750	CARDINAL
ftr-429	65	1	d. mass.	PERSON
ftr-429	65	2	1981	DATE
ftr-429	65	3	assocs.	GPE
ftr-429	65	4	181	CARDINAL
ftr-429	65	5	795	CARDINAL
ftr-429	65	6	805	CARDINAL
ftr-429	65	7	1995	DATE
ftr-429	66	1	7	CARDINAL
ftr-429	68	1	shalala v. guernsey mem'l hosp	PERSON
ftr-429	69	1	514	CARDINAL
ftr-429	69	2	u.s. 87	DATE
ftr-429	69	3	104	CARDINAL
ftr-429	69	4	1995	DATE
ftr-429	72	1	fong v. commissioner	PERSON
ftr-429	72	2	48	CARDINAL
ftr-429	72	3	689	CARDINAL
ftr-429	72	4	716	CARDINAL
ftr-429	72	5	t.c.	ORG
ftr-429	72	6	p-h	ORG
ftr-429	72	7	84,402	CARDINAL
ftr-429	72	8	84	CARDINAL
ftr-429	72	9	1984	DATE
ftr-429	77	1	zaninovich v. commissioner	PERSON
ftr-429	77	2	616	CARDINAL
ftr-429	77	3	429	CARDINAL
ftr-429	77	4	9th	ORDINAL
ftr-429	77	5	1980	DATE
ftr-429	78	1	zaninovich	GPE
ftr-429	78	2	ninth	ORDINAL
ftr-429	78	3	5:3	CARDINAL
ftr-429	80	1	the first tax year	DATE
ftr-429	86	1	method9	WORK_OF_ART
ftr-429	87	1	eleven months	DATE
ftr-429	87	2	the end of the year	DATE
ftr-429	89	1	432	CARDINAL
ftr-429	90	1	bonaire dev. co.	ORG
ftr-429	91	1	679	CARDINAL
ftr-429	91	2	159	CARDINAL
ftr-429	91	3	162	CARDINAL
ftr-429	91	4	9th	ORDINAL
ftr-429	91	5	1982	DATE
ftr-429	91	6	osterloh v. lucas	PERSON
ftr-429	91	7	37	CARDINAL
ftr-429	91	8	277	CARDINAL
ftr-429	91	9	278	CARDINAL
ftr-429	91	10	9th	ORDINAL
ftr-429	91	11	1930	DATE
ftr-429	91	12	year	DATE
ftr-429	91	13	year	DATE
ftr-429	92	1	8	CARDINAL
ftr-429	92	2	11	CARDINAL
ftr-429	93	1	1121(b	CARDINAL
ftr-429	94	1	120 day	DATE
ftr-429	95	1	an additional 60 days	DATE
ftr-429	95	2	the 120 day	DATE
ftr-429	96	1	1121(c)(3	CARDINAL
ftr-429	97	1	9	CARDINAL
ftr-429	98	1	shalala	GPE
ftr-429	98	2	the united states	GPE
ftr-429	98	3	supreme court	ORG
ftr-429	99	1	the shalala court	ORG
ftr-429	104	1	20011	DATE
ftr-429	104	2	florida	GPE
ftr-429	110	1	19	CARDINAL
ftr-429	112	1	shalala	PERSON
ftr-429	112	2	7	CARDINAL
ftr-429	112	3	100-01	DATE
ftr-429	112	4	10	CARDINAL
ftr-429	114	1	461	CARDINAL
ftr-429	117	1	1.461-1(a)(2	CARDINAL
ftr-429	119	1	461(h)(4	CARDINAL
ftr-429	122	1	1.461-4(a)(1	CARDINAL
ftr-429	125	1	1.461-4(d)(2)(i	CARDINAL
ftr-429	126	1	1.461-4(d)(3)(i	CARDINAL
ftr-429	128	1	11	CARDINAL
ftr-429	130	1	1.461-4(g)(2	CARDINAL
ftr-429	131	1	1.461-4(g)(2)(i	CARDINAL
ftr-429	132	1	1.461-4(g)(3	DATE
ftr-429	133	1	1.461-4(a)(4	DATE
ftr-429	134	1	1.461-4(b)(5	CARDINAL
ftr-429	135	1	1.461-4(g)(6)(i	CARDINAL
ftr-429	136	1	1.461-4(g)(6)(ii	DATE
ftr-429	137	1	1.461-4(g)(7	DATE
ftr-429	138	1	5:3	CARDINAL
ftr-429	139	1	section 404(a	LAW
ftr-429	139	2	section 404	LAW
ftr-429	139	3	the year	DATE
ftr-429	139	4	3	CARDINAL
ftr-429	139	5	the year	DATE
ftr-429	143	1	congress	ORG
ftr-429	144	1	14	CARDINAL
ftr-429	145	1	12	CARDINAL
ftr-429	146	1	6	CARDINAL
ftr-429	149	1	13	CARDINAL
ftr-429	150	1	boris l bittker	ORG
ftr-429	150	2	martin j. mcmahon	PERSON
ftr-429	150	3	jr.	PERSON
ftr-429	150	4	39.4[5	CARDINAL
ftr-429	150	5	2d	DATE
ftr-429	151	1	1995	DATE
ftr-429	152	1	2001	DATE
ftr-429	153	1	14	CARDINAL
ftr-429	154	1	§ 461(h	ORG
ftr-429	154	2	many years	DATE
ftr-429	157	1	98-432	CARDINAL
ftr-429	157	2	1254	CARDINAL
ftr-429	157	3	1984	DATE
ftr-429	157	4	1984	DATE
ftr-429	157	5	mooney aircraft, inc.	ORG
ftr-429	158	1	v. united states	GPE
ftr-429	158	2	420	CARDINAL
ftr-429	158	3	400	CARDINAL
ftr-429	158	4	410	CARDINAL
ftr-429	158	5	5th	ORDINAL
ftr-429	158	6	1969	DATE
ftr-429	159	1	1,000	MONEY
ftr-429	159	2	ford motor co.	ORG
ftr-429	159	3	71	CARDINAL
ftr-429	159	4	209	CARDINAL
ftr-429	159	5	216	CARDINAL
ftr-429	159	6	6th	ORDINAL
ftr-429	159	7	1995	DATE
ftr-429	159	8	20011	DATE
ftr-429	166	1	congress	ORG
ftr-429	166	2	treasury	ORG
ftr-429	167	1	congress	ORG
ftr-429	169	1	section 461	LAW
ftr-429	170	1	section 461	LAW
ftr-429	171	1	16	CARDINAL
ftr-429	172	1	7	CARDINAL
ftr-429	174	1	8	CARDINAL
ftr-429	174	2	congress	ORG
ftr-429	174	3	15	CARDINAL
ftr-429	176	1	69	CARDINAL
ftr-429	176	2	809	DATE
ftr-429	176	3	811	CARDINAL
ftr-429	176	4	2d	DATE
ftr-429	176	5	1934	DATE
ftr-429	176	6	293	CARDINAL
ftr-429	176	7	465	CARDINAL
ftr-429	177	1	16	CARDINAL
ftr-429	178	1	1.461-2(c)(1	CARDINAL
ftr-429	179	1	17	CARDINAL
ftr-429	179	2	v. united states	GPE
ftr-429	179	3	31	CARDINAL
ftr-429	179	4	651	CARDINAL
ftr-429	179	5	655	CARDINAL
ftr-429	179	6	8th	ORDINAL
ftr-429	179	7	1994	DATE
ftr-429	180	1	edison bros.	ORG
ftr-429	182	1	69	CARDINAL
ftr-429	182	2	cch) 2897	ORG
ftr-429	182	3	2899	CARDINAL
ftr-429	182	4	t.c.	GPE
ftr-429	182	5	ria	ORG
ftr-429	182	6	95,262	CARDINAL
ftr-429	182	7	95-1659	DATE
ftr-429	183	1	18	CARDINAL
ftr-429	184	1	64	CARDINAL
ftr-429	184	2	4801	CARDINAL
ftr-429	184	3	2/1/99	CARDINAL
ftr-429	185	1	florida	GPE
ftr-429	185	2	5:3	CARDINAL
ftr-429	191	1	prior two years	DATE
ftr-429	192	1	9	CARDINAL
ftr-429	194	1	21	CARDINAL
ftr-429	194	2	19	CARDINAL
ftr-429	197	1	10 year	DATE
ftr-429	197	2	172	CARDINAL
ftr-429	197	3	10 year	DATE
ftr-429	197	4	3 year	DATE
ftr-429	198	1	20	CARDINAL
ftr-429	200	1	21	CARDINAL
ftr-429	202	1	1211	DATE
ftr-429	203	1	up to $3,000	MONEY
ftr-429	204	1	1211(b	CARDINAL
ftr-429	205	1	up to $3,000	MONEY
ftr-429	207	1	22	CARDINAL
ftr-429	208	1	& mcmahon	PERSON
ftr-429	208	2	supra	PERSON
ftr-429	208	3	13	CARDINAL
ftr-429	208	4	19.212	CARDINAL
ftr-429	209	1	20011	DATE
ftr-429	209	2	florida	GPE
ftr-429	209	3	year one	DATE
ftr-429	209	4	year two	DATE
ftr-429	210	1	year one	DATE
ftr-429	210	2	year two	DATE
ftr-429	210	3	the year	DATE
ftr-429	211	1	year one	DATE
ftr-429	211	2	year	DATE
ftr-429	213	1	first	ORDINAL
ftr-429	215	1	5	CARDINAL
ftr-429	215	2	23	CARDINAL
ftr-429	217	1	earlier year	DATE
ftr-429	217	2	the earlier year	DATE
ftr-429	218	1	the earlier year	DATE
ftr-429	219	1	u.s.	GPE
ftr-429	220	1	treas.	GPE
ftr-429	222	1	536	CARDINAL
ftr-429	222	2	nol	ORG
ftr-429	222	3	7	CARDINAL
ftr-429	223	1	three years	DATE
ftr-429	223	2	the loss year	DATE
ftr-429	224	1	6511	DATE
ftr-429	225	1	the carryover year	DATE
ftr-429	225	2	45 days	DATE
ftr-429	225	3	the loss year	DATE
ftr-429	225	4	the carryback year	DATE
ftr-429	226	1	661 1(e)(1	CARDINAL
ftr-429	228	1	first	ORDINAL
ftr-429	228	2	the carryback year	DATE
ftr-429	228	3	the year	DATE
ftr-429	229	1	6611	DATE
ftr-429	230	1	the carryback year	DATE
ftr-429	230	2	the loss year	DATE
ftr-429	231	1	second	ORDINAL
ftr-429	231	2	§§	ORG
ftr-429	231	3	661	CARDINAL
ftr-429	231	4	661	CARDINAL
ftr-429	231	5	l(f)(4	ORG
ftr-429	231	6	1	CARDINAL
ftr-429	231	7	the loss year	DATE
ftr-429	231	8	2) 45 days	DATE
ftr-429	231	9	45 days	DATE
ftr-429	232	1	661	CARDINAL
ftr-429	232	2	l(e) &	ORG
ftr-429	233	1	treasury	ORG
ftr-429	233	2	the carryback year	DATE
ftr-429	233	3	45 day	DATE
ftr-429	233	4	year one to year	DATE
ftr-429	233	5	two or three	CARDINAL
ftr-429	233	6	year two or three to year one	DATE
ftr-429	234	1	25	CARDINAL
ftr-429	234	2	11	CARDINAL
ftr-429	235	1	1141(d)(1)(a	CARDINAL
ftr-429	236	1	chapter 11	LAW
ftr-429	237	1	first	ORDINAL
ftr-429	238	1	taxpayer.26	ORG
ftr-429	240	1	second	ORDINAL
ftr-429	241	1	1141(d)(3	CARDINAL
ftr-429	244	1	chapter 7	LAW
ftr-429	246	1	chapter 7	LAW
ftr-429	247	1	723	CARDINAL
ftr-429	248	1	chapter 7	LAW
ftr-429	249	1	chapter 11	LAW
ftr-429	250	1	fll	NORP
ftr-429	252	1	108	CARDINAL
ftr-429	252	2	title 11	LAW
ftr-429	254	1	108	CARDINAL
ftr-429	256	1	gitlitz v. commissioner	PERSON
ftr-429	256	2	the supreme court	ORG
ftr-429	256	3	the s corporation	ORG
ftr-429	256	4	108	CARDINAL
ftr-429	257	1	gitlitz	ORG
ftr-429	257	2	121	CARDINAL
ftr-429	257	3	2000	DATE
ftr-429	258	1	§§ 108(a)(1	ORG
ftr-429	258	2	2	CARDINAL
ftr-429	259	1	26	CARDINAL
ftr-429	261	1	united states	GPE
ftr-429	261	2	kirbylumber co.	ORG
ftr-429	261	3	the united states	GPE
ftr-429	261	4	supreme court	ORG
ftr-429	261	5	the year	DATE
ftr-429	262	1	284	CARDINAL
ftr-429	262	2	3 (1931	DATE
ftr-429	263	1	27	CARDINAL
ftr-429	265	1	28	CARDINAL
ftr-429	266	1	108(b)(1	ORDINAL
ftr-429	267	1	20011	CARDINAL
ftr-429	267	2	first	ORDINAL
ftr-429	267	3	the taxable year	DATE
ftr-429	267	4	year.30	ORG
ftr-429	267	5	the year	DATE
ftr-429	267	6	the year	DATE
ftr-429	272	1	the year	DATE
ftr-429	272	2	a prior year's	DATE
ftr-429	273	1	section 108(b)(4)(a	LAW
ftr-429	273	2	1980.32	CARDINAL
ftr-429	273	3	the current year's	DATE
ftr-429	273	4	first	ORDINAL
ftr-429	273	5	year	DATE
ftr-429	275	1	the current year's	DATE
ftr-429	277	1	29	CARDINAL
ftr-429	281	1	30	CARDINAL
ftr-429	283	1	31	CARDINAL
ftr-429	285	1	32	CARDINAL
ftr-429	288	1	96-589	CARDINAL
ftr-429	288	2	94	CARDINAL
ftr-429	289	1	3,389	CARDINAL
ftr-429	289	2	1980	DATE
ftr-429	290	1	33	CARDINAL
ftr-429	291	1	96	CARDINAL
ftr-429	291	2	5043	CARDINAL
ftr-429	291	3	1980	DATE
ftr-429	291	4	12	CARDINAL
ftr-429	291	5	jt	NORP
ftr-429	292	1	1980	DATE
ftr-429	294	1	5:3florida	CARDINAL
ftr-429	294	2	section 108(b)(4)(a	LAW
ftr-429	295	1	the united states supreme court	ORG
ftr-429	295	2	gitlitz v. commissioner.34	PERSON
ftr-429	295	3	one	CARDINAL
ftr-429	295	4	34	CARDINAL
ftr-429	295	5	121	CARDINAL
ftr-429	296	1	701	CARDINAL
ftr-429	296	2	2000	DATE
ftr-429	296	3	witzel v. commissioner	PERSON
ftr-429	296	4	200	CARDINAL
ftr-429	296	5	496	CARDINAL
ftr-429	296	6	7th	ORDINAL
ftr-429	296	7	2000	DATE
ftr-429	296	8	farley v. commissioner	PERSON
ftr-429	296	9	202	CARDINAL
ftr-429	296	10	198	CARDINAL
ftr-429	296	11	3rd	ORDINAL
ftr-429	296	12	2000	DATE
ftr-429	296	13	pugh v. commissioner	ORG
ftr-429	296	14	213	CARDINAL
ftr-429	296	15	1324	CARDINAL
ftr-429	296	16	11	CARDINAL
ftr-429	296	17	2000	DATE
ftr-429	296	18	216	CARDINAL
ftr-429	296	19	524	CARDINAL
ftr-429	296	20	6th	ORDINAL
ftr-429	296	21	2000	DATE
ftr-429	297	1	gitlitz	ORG
ftr-429	297	2	richard m. lipton	PERSON
ftr-429	297	3	supreme court	ORG
ftr-429	297	4	gitlitz	ORG
ftr-429	297	5	congress	ORG
ftr-429	297	6	94	CARDINAL
ftr-429	297	7	j. tax'n	PERSON
ftr-429	297	8	133	CARDINAL
ftr-429	297	9	2001	DATE
ftr-429	298	1	35	CARDINAL
ftr-429	300	1	1366(a)(1	CARDINAL
ftr-429	301	1	the s corporation's	ORG
ftr-429	303	1	the s corporation	ORG
ftr-429	303	2	the s corporation's	ORG
ftr-429	304	1	1366(d	DATE
ftr-429	305	1	the supreme court's	ORG
ftr-429	305	2	gitlitz	ORG
ftr-429	306	1	pugh	ORG
ftr-429	308	1	108(b)(2)(a	DATE
ftr-429	309	1	the supreme court's	ORG
ftr-429	309	2	gitlitz	ORG
ftr-429	310	1	the farley court	ORG
ftr-429	310	2	108(b)(2)(a	DATE
ftr-429	310	3	the year	DATE
ftr-429	311	1	farley	ORG
ftr-429	311	2	202	CARDINAL
ftr-429	311	3	205	CARDINAL
ftr-429	312	1	the pugh court	ORG
ftr-429	313	1	pugh	ORG
ftr-429	313	2	213	CARDINAL
ftr-429	313	3	1328	CARDINAL
ftr-429	315	1	lipton	ORG
ftr-429	315	2	34	CARDINAL
ftr-429	315	3	34	CARDINAL
ftr-429	316	1	the supreme court	ORG
ftr-429	316	2	farley	GPE
ftr-429	316	3	pugh	ORG
ftr-429	316	4	the farley court's	ORG
ftr-429	317	1	the supreme court	ORG
ftr-429	318	1	gitlitz	ORG
ftr-429	318	2	121	CARDINAL
ftr-429	319	1	708-09	CARDINAL
ftr-429	321	1	709	CARDINAL
ftr-429	322	1	the supreme court	ORG
ftr-429	323	1	20011	DATE
ftr-429	323	2	florida	GPE
ftr-429	323	3	section 108(b)(4)(a	LAW
ftr-429	323	4	the beginning of the year following the year	DATE
ftr-429	324	1	section 108(b)(4)(a	LAW
ftr-429	324	2	the first day	DATE
ftr-429	324	3	the tax year	DATE
ftr-429	324	4	the year	DATE
ftr-429	325	1	the supreme court	ORG
ftr-429	325	2	gitlitz	ORG
ftr-429	325	3	section 108(b)(4)(a	LAW
ftr-429	326	1	the supreme court	ORG
ftr-429	326	2	two	CARDINAL
ftr-429	326	3	section 108(b)(4)(a	LAW
ftr-429	327	1	first	ORDINAL
ftr-429	327	2	the supreme court	ORG
ftr-429	327	3	section 108(b)(4)(a	LAW
ftr-429	327	4	the s corporation	ORG
ftr-429	327	5	the year	DATE
ftr-429	327	6	the year	DATE
ftr-429	328	1	gitlitz	ORG
ftr-429	328	2	38	CARDINAL
ftr-429	328	3	the supreme court's	ORG
ftr-429	328	4	the beginning of the year	DATE
ftr-429	328	5	third	ORDINAL
ftr-429	328	6	farley	PRODUCT
ftr-429	329	1	the supreme court	ORG
ftr-429	329	2	108	CARDINAL
ftr-429	329	3	39	CARDINAL
ftr-429	329	4	section 1017(a	LAW
ftr-429	330	1	709-10	CARDINAL
ftr-429	332	1	710	CARDINAL
ftr-429	332	2	10	CARDINAL
ftr-429	333	1	the s corporation	ORG
ftr-429	333	2	108	CARDINAL
ftr-429	335	1	lipton	ORG
ftr-429	335	2	34	CARDINAL
ftr-429	335	3	134	CARDINAL
ftr-429	336	1	the supreme court	ORG
ftr-429	336	2	108(b)(4)(a	CARDINAL
ftr-429	336	3	third	ORDINAL
ftr-429	336	4	the year following the year	DATE
ftr-429	336	5	the year	DATE
ftr-429	336	6	the year	DATE
ftr-429	336	7	the supreme court's	ORG
ftr-429	336	8	gitlitz	ORG
ftr-429	336	9	years	DATE
ftr-429	337	1	36	CARDINAL
ftr-429	337	2	farley	ORG
ftr-429	337	3	202	CARDINAL
ftr-429	337	4	205	CARDINAL
ftr-429	338	1	37	CARDINAL
ftr-429	338	2	121	CARDINAL
ftr-429	339	1	709	CARDINAL
ftr-429	339	2	38	CARDINAL
ftr-429	340	1	d.	NORP
ftr-429	341	1	39	CARDINAL
ftr-429	342	1	d.	NORP
ftr-429	343	1	5:3	CARDINAL
ftr-429	343	2	section 108(b)(4)(a	LAW
ftr-429	344	1	section 1017(a	LAW
ftr-429	344	2	the taxable year	DATE
ftr-429	345	1	'4	DATE
ftr-429	345	2	the supreme court	ORG
ftr-429	345	3	the year	DATE
ftr-429	345	4	section 1017(a	LAW
ftr-429	347	1	section 108(b)(4)(a	LAW
ftr-429	347	2	congress	ORG
ftr-429	347	3	108(b)(4)(a	CARDINAL
ftr-429	347	4	1017(a	CARDINAL
ftr-429	348	1	41	CARDINAL
ftr-429	349	1	congress	ORG
ftr-429	351	1	the prior years'	DATE
ftr-429	351	2	the year	DATE
ftr-429	351	3	2	CARDINAL
ftr-429	351	4	section 108(b)(4)(a	LAW
ftr-429	352	1	the taxable year	DATE
ftr-429	354	1	the year	DATE
ftr-429	355	1	2	CARDINAL
ftr-429	356	1	both year one and year two	DATE
ftr-429	356	2	40	CARDINAL
ftr-429	357	1	1017(a	CARDINAL
ftr-429	358	1	41	CARDINAL
ftr-429	359	1	2	CARDINAL
ftr-429	360	1	1017(a	CARDINAL
ftr-429	360	2	the taxable year	DATE
ftr-429	361	1	42	CARDINAL
ftr-429	362	1	supra	PERSON
ftr-429	362	2	24	CARDINAL
ftr-429	362	3	20011	DATE
ftr-429	362	4	florida	GPE
ftr-429	362	5	year two	DATE
ftr-429	362	6	two	CARDINAL
ftr-429	363	1	20x	MONEY
ftr-429	363	2	years one	DATE
ftr-429	363	3	two	CARDINAL
ftr-429	363	4	1	MONEY
ftr-429	363	5	each year	DATE
ftr-429	363	6	years one	DATE
ftr-429	363	7	two	CARDINAL
ftr-429	364	1	1ox	MONEY
ftr-429	364	2	years one and two	DATE
ftr-429	364	3	20x	MONEY
ftr-429	364	4	year one	DATE
ftr-429	364	5	year two	DATE
ftr-429	365	1	year two	DATE
ftr-429	365	2	two	CARDINAL
ftr-429	366	1	year two	DATE
ftr-429	366	2	year one	DATE
ftr-429	367	1	first	ORDINAL
ftr-429	367	2	year one than in	DATE
ftr-429	367	3	year two	DATE
ftr-429	368	1	year two	DATE
ftr-429	368	2	1ox	MONEY
ftr-429	368	3	1	MONEY
ftr-429	368	4	year two	DATE
ftr-429	369	1	two	CARDINAL
ftr-429	369	2	two	CARDINAL
ftr-429	369	3	the deferred year	DATE
ftr-429	369	4	one	CARDINAL
ftr-429	370	1	second	ORDINAL
ftr-429	370	2	between years one and two	DATE
ftr-429	372	1	two	CARDINAL
ftr-429	372	2	3	CARDINAL
ftr-429	373	1	year one	DATE
ftr-429	373	2	year two	DATE
ftr-429	375	1	one-year	DATE
ftr-429	375	2	year one	DATE
ftr-429	375	3	year two	DATE
ftr-429	376	1	the year	DATE
ftr-429	376	2	43	CARDINAL
ftr-429	380	1	61(a)(3	DATE
ftr-429	381	1	44	DATE
ftr-429	382	1	20%	PERCENT
ftr-429	382	2	39.6%	PERCENT
ftr-429	383	1	§§ 1 (	ORG
ftr-429	383	2	1(a	CARDINAL
ftr-429	385	1	1(h)(1)(a	DATE
ftr-429	387	1	11	CARDINAL
ftr-429	389	1	5:3	CARDINAL
ftr-429	390	1	year two	DATE
ftr-429	390	2	year one	DATE
ftr-429	390	3	the year	DATE
ftr-429	390	4	one	CARDINAL
ftr-429	390	5	two	CARDINAL
ftr-429	392	1	congress	ORG
ftr-429	392	2	19884	DATE
ftr-429	392	3	congress	ORG
ftr-429	392	4	section 461(h	ORG
ftr-429	392	5	1984.46	CARDINAL
ftr-429	392	6	section 46 1(h	LAW
ftr-429	393	1	1	CARDINAL
ftr-429	393	2	accounting.-prior	ORG
ftr-429	393	3	1916	DATE
ftr-429	393	4	the united states	GPE
ftr-429	393	5	1913	DATE
ftr-429	393	6	1916	DATE
ftr-429	393	7	congress	ORG
ftr-429	393	8	first	ORDINAL
ftr-429	395	1	1919	DATE
ftr-429	395	2	congress	ORG
ftr-429	395	3	today	DATE
ftr-429	395	4	section 446	LAW
ftr-429	396	1	45	CARDINAL
ftr-429	396	2	1988	DATE
ftr-429	396	3	§§ 1018(f)(4)(a)-(b	ORG
ftr-429	396	4	26	CARDINAL
ftr-429	397	1	468b	PRODUCT
ftr-429	401	1	461	CARDINAL
ftr-429	402	1	the tax reform act of	LAW
ftr-429	402	2	1984	DATE
ftr-429	402	3	1-87	CARDINAL
ftr-429	402	4	1	CARDINAL
ftr-429	402	5	may 13, 1987	DATE
ftr-429	403	1	46	DATE
ftr-429	403	2	section 461(h	ORG
ftr-429	403	3	1984	DATE
ftr-429	403	4	26	CARDINAL
ftr-429	405	1	47	DATE
ftr-429	406	1	united states	GPE
ftr-429	406	2	anderson	PERSON
ftr-429	406	3	269	CARDINAL
ftr-429	406	4	422,423-25	CARDINAL
ftr-429	407	1	48	DATE
ftr-429	408	1	20011	DATE
ftr-429	408	2	florida	GPE
ftr-429	408	3	the supreme court	ORG
ftr-429	408	4	first	ORDINAL
ftr-429	408	5	united states	GPE
ftr-429	408	6	anderson	GPE
ftr-429	409	1	1917	DATE
ftr-429	409	2	1917	DATE
ftr-429	410	1	1916	DATE
ftr-429	410	2	1916	DATE
ftr-429	412	1	1916	DATE
ftr-429	412	2	the supreme court	ORG
ftr-429	412	3	the next 60 years	DATE
ftr-429	412	4	i]n	DATE
ftr-429	413	1	appellee	PERSON
ftr-429	413	2	between 1919 and 1985	DATE
ftr-429	414	1	1	CARDINAL
ftr-429	414	2	2	CARDINAL
ftr-429	414	3	3	CARDINAL
ftr-429	415	1	2	CARDINAL
ftr-429	418	1	first	ORDINAL
ftr-429	419	1	v. united states	PERSON
ftr-429	420	1	49	CARDINAL
ftr-429	421	1	50	CARDINAL
ftr-429	422	1	441	CARDINAL
ftr-429	423	1	51	CARDINAL
ftr-429	423	2	420	CARDINAL
ftr-429	423	3	400	CARDINAL
ftr-429	423	4	5th	ORDINAL
ftr-429	423	5	1969	DATE
ftr-429	424	1	5:3	CARDINAL
ftr-429	424	2	mooney	PERSON
ftr-429	424	3	mooney	PERSON
ftr-429	424	4	1,000	MONEY
ftr-429	425	1	the entire $1,000	MONEY
ftr-429	427	1	many years	DATE
ftr-429	428	1	many years	DATE
ftr-429	428	2	mooney	PERSON
ftr-429	428	3	the year	DATE
ftr-429	429	1	1,000	MONEY
ftr-429	431	1	mooney	PERSON
ftr-429	434	1	two	CARDINAL
ftr-429	434	2	mooney	ORG
ftr-429	434	3	52	CARDINAL
ftr-429	435	1	410	CARDINAL
ftr-429	436	1	53	CARDINAL
ftr-429	439	1	2	CARDINAL
ftr-429	439	2	britannica 354 (	ORG
ftr-429	439	3	15th	ORDINAL
ftr-429	439	4	1987	DATE
ftr-429	440	1	2001	DATE
ftr-429	441	1	mooney	GPE
ftr-429	441	2	each year	DATE
ftr-429	441	3	the final year	DATE
ftr-429	441	4	1,000	MONEY
ftr-429	441	5	payment.56	WORK_OF_ART
ftr-429	441	6	each year	DATE
ftr-429	443	1	annual	DATE
ftr-429	443	2	years	DATE
ftr-429	444	1	the year	DATE
ftr-429	445	1	mooney	PERSON
ftr-429	446	1	54	CARDINAL
ftr-429	446	2	461	CARDINAL
ftr-429	446	3	300	CARDINAL
ftr-429	446	4	307	CARDINAL
ftr-429	446	5	1983	DATE
ftr-429	449	1	55	DATE
ftr-429	451	1	1273(a)(1	CARDINAL
ftr-429	453	1	1272(a)(3	CARDINAL
ftr-429	453	2	daily	DATE
ftr-429	455	1	1.461-4(e	CARDINAL
ftr-429	459	1	1.461-4(g)(3	DATE
ftr-429	461	1	56	CARDINAL
ftr-429	463	1	daily	DATE
ftr-429	465	1	1.1272-1(b)(i	CARDINAL
ftr-429	467	1	florida	GPE
ftr-429	468	1	the late 1970s	DATE
ftr-429	468	2	early 1980s	DATE
ftr-429	468	3	congress	ORG
ftr-429	469	1	the house	ORG
ftr-429	469	2	46 1(h	DATE
ftr-429	470	1	congress	ORG
ftr-429	471	1	1980	DATE
ftr-429	471	2	ford	ORG
ftr-429	471	3	20	CARDINAL
ftr-429	471	4	24,477,699	MONEY
ftr-429	472	1	ford	ORG
ftr-429	472	2	only $4,424,587	MONEY
ftr-429	472	3	1980	DATE
ftr-429	472	4	24,477,699	MONEY
ftr-429	473	1	ford	ORG
ftr-429	474	1	1994	DATE
ftr-429	474	2	nine years	DATE
ftr-429	474	3	section 461(h	ORG
ftr-429	474	4	1980	DATE
ftr-429	474	5	section 461	LAW
ftr-429	475	1	ford	ORG
ftr-429	476	1	sixth	ORDINAL
ftr-429	476	2	ford	ORG
ftr-429	477	1	ford	ORG
ftr-429	477	2	ford	ORG
ftr-429	477	3	ford	ORG
ftr-429	477	4	claimants.5 8	DATE
ftr-429	477	5	ford motor company	ORG
ftr-429	479	1	ford	ORG
ftr-429	480	1	ford	ORG
ftr-429	480	2	the current year	DATE
ftr-429	481	1	ford	ORG
ftr-429	481	2	57	CARDINAL
ftr-429	483	1	98-432	CARDINAL
ftr-429	484	1	2	CARDINAL
ftr-429	484	2	1254	DATE
ftr-429	484	3	1984	DATE
ftr-429	485	1	58	CARDINAL
ftr-429	486	1	ford motor company	ORG
ftr-429	486	2	71	CARDINAL
ftr-429	486	3	209	CARDINAL
ftr-429	486	4	217	CARDINAL
ftr-429	486	5	6th	ORDINAL
ftr-429	486	6	1995	DATE
ftr-429	486	7	102	CARDINAL
ftr-429	486	8	87	CARDINAL
ftr-429	486	9	1994	DATE
ftr-429	487	1	20011	CARDINAL
ftr-429	487	2	annuities.59	PERSON
ftr-429	487	3	ford	ORG
ftr-429	488	1	ford	ORG
ftr-429	488	2	ford	ORG
ftr-429	491	1	6	CARDINAL
ftr-429	491	2	59	CARDINAL
ftr-429	492	1	ford	ORG
ftr-429	493	1	60	CARDINAL
ftr-429	496	1	61	CARDINAL
ftr-429	497	1	mary louise fellows	PERSON
ftr-429	497	2	88	CARDINAL
ftr-429	498	1	l. rev	PERSON
ftr-429	498	2	722	CARDINAL
ftr-429	498	3	795	CARDINAL
ftr-429	498	4	1990	DATE
ftr-429	498	5	two	CARDINAL
ftr-429	498	6	1	CARDINAL
ftr-429	498	7	2	CARDINAL
ftr-429	498	8	daniel i. halperin	PERSON
ftr-429	498	9	95	CARDINAL
ftr-429	498	10	506	CARDINAL
ftr-429	498	11	526	CARDINAL
ftr-429	498	12	1986	DATE
ftr-429	498	13	1984	DATE
ftr-429	499	1	the year	DATE
ftr-429	501	1	62	CARDINAL
ftr-429	502	1	halperin	PERSON
ftr-429	503	1	congress	ORG
ftr-429	505	1	526	CARDINAL
ftr-429	506	1	795	CARDINAL
ftr-429	506	2	halperin	WORK_OF_ART
ftr-429	507	1	section 461(h	ORG
ftr-429	509	1	halperin	PERSON
ftr-429	509	2	one	CARDINAL
ftr-429	510	1	donald w. kiefer	PERSON
ftr-429	510	2	26	CARDINAL
ftr-429	510	3	925	CARDINAL
ftr-429	510	4	1985	DATE
ftr-429	510	5	emil m. sunley	PERSON
ftr-429	510	6	22	CARDINAL
ftr-429	510	7	719	CARDINAL
ftr-429	510	8	1984	DATE
ftr-429	512	1	the year	DATE
ftr-429	512	2	florida	GPE
ftr-429	515	1	4	CARDINAL
ftr-429	515	2	each year	DATE
ftr-429	517	1	ford motor	ORG
ftr-429	518	1	3	CARDINAL
ftr-429	519	1	congress	ORG
ftr-429	519	2	section 461(h	ORG
ftr-429	519	3	ford motor	ORG
ftr-429	519	4	congress	ORG
ftr-429	520	1	1984	DATE
ftr-429	520	2	congress	ORG
ftr-429	520	3	section 461(h	ORG
ftr-429	522	1	63	CARDINAL
ftr-429	523	1	supra	PERSON
ftr-429	523	2	61	CARDINAL
ftr-429	523	3	64	CARDINAL
ftr-429	524	1	1272(a)(1	CARDINAL
ftr-429	525	1	72	DATE
ftr-429	527	1	72	CARDINAL
ftr-429	529	1	ford motor company	ORG
ftr-429	529	2	ford	ORG
ftr-429	530	1	65	CARDINAL
ftr-429	531	1	ford	ORG
ftr-429	531	2	congress	ORG
ftr-429	531	3	section 461(h	LAW
ftr-429	531	4	an earlier year	DATE
ftr-429	532	1	years	DATE
ftr-429	532	2	1984	DATE
ftr-429	533	1	214	CARDINAL
ftr-429	534	1	20011	DATE
ftr-429	535	1	section 461	LAW
ftr-429	535	2	third	ORDINAL
ftr-429	535	3	income.68	ORG
ftr-429	536	1	69 4	CARDINAL
ftr-429	537	1	congress	ORG
ftr-429	537	2	1986	DATE
ftr-429	537	3	congress	ORG
ftr-429	538	1	71	CARDINAL
ftr-429	538	2	72	DATE
ftr-429	538	3	66	CARDINAL
ftr-429	539	1	1984	DATE
ftr-429	539	2	26	CARDINAL
ftr-429	540	1	461(h)(1	CARDINAL
ftr-429	541	1	67	CARDINAL
ftr-429	544	1	461(h)(2)(c	DATE
ftr-429	546	1	68	CARDINAL
ftr-429	547	1	1.461-4(g)(1)(i	DATE
ftr-429	548	1	69	CARDINAL
ftr-429	550	1	1.461	CARDINAL
ftr-429	551	1	70	CARDINAL
ftr-429	552	1	1988	DATE
ftr-429	552	2	§§ 1018(f)(4)(a)-(b	ORG
ftr-429	552	3	26	CARDINAL
ftr-429	553	1	468b	PRODUCT
ftr-429	553	2	the tax reform act of	LAW
ftr-429	553	3	1984	DATE
ftr-429	553	4	1-87	CARDINAL
ftr-429	553	5	1	CARDINAL
ftr-429	553	6	may 13, 1987	DATE
ftr-429	553	7	1984	DATE
ftr-429	558	1	71	CARDINAL
ftr-429	559	1	468b(d)(2)(d	CARDINAL
ftr-429	560	1	72	DATE
ftr-429	562	1	florida	GPE
ftr-429	563	1	5:3	CARDINAL
ftr-429	563	2	fund.73	GPE
ftr-429	563	3	section 1(e	LAW
ftr-429	563	4	section 11	LAW
ftr-429	564	1	congress	ORG
ftr-429	565	1	section 468b(f	LAW
ftr-429	565	2	7	CARDINAL
ftr-429	566	1	section 468b	LAW
ftr-429	566	2	congress	ORG
ftr-429	567	1	'78 in 1992	DATE
ftr-429	568	1	section 461(h	LAW
ftr-429	569	1	79	CARDINAL
ftr-429	571	1	73	CARDINAL
ftr-429	572	1	468b(d)(2)(e	CARDINAL
ftr-429	573	1	74	CARDINAL
ftr-429	574	1	468b(d)(2)(f	CARDINAL
ftr-429	575	1	75	CARDINAL
ftr-429	577	1	76	CARDINAL
ftr-429	579	1	77	DATE
ftr-429	583	1	supra	PERSON
ftr-429	583	2	81	CARDINAL
ftr-429	586	1	79	CARDINAL
ftr-429	593	1	1.468b-2(j	CARDINAL
ftr-429	594	1	1001	DATE
ftr-429	597	1	treasury	ORG
ftr-429	600	1	80	CARDINAL
ftr-429	601	1	461	CARDINAL
ftr-429	603	1	1.461-4(g	CARDINAL
ftr-429	603	2	2	CARDINAL
ftr-429	604	1	1.468b-1(c)(2)(ii	ORDINAL
ftr-429	607	1	1.461-4(g)(2	CARDINAL
ftr-429	608	1	20011	DATE
ftr-429	608	2	procedures.81 dsfs	ORG
ftr-429	608	3	liabilities.12	GPE
ftr-429	609	1	3	CARDINAL
ftr-429	610	1	84	CARDINAL
ftr-429	611	1	5	CARDINAL
ftr-429	612	1	treasury	ORG
ftr-429	612	2	clahns.-most	GPE
ftr-429	612	3	treasury	ORG
ftr-429	618	1	81	CARDINAL
ftr-429	620	1	1.468b-1(c)(1	CARDINAL
ftr-429	621	1	82	CARDINAL
ftr-429	622	1	468b(d)(2)(d	CARDINAL
ftr-429	623	1	83	DATE
ftr-429	624	1	1.468-1(c)(2	CARDINAL
ftr-429	625	1	84	CARDINAL
ftr-429	626	1	1.468b-1	CARDINAL
ftr-429	626	2	8459	DATE
ftr-429	626	3	57	DATE
ftr-429	626	4	fed	ORG
ftr-429	628	1	60983	DATE
ftr-429	628	2	12/18/92	CARDINAL
ftr-429	629	1	85	CARDINAL
ftr-429	630	1	1.468b-1(g)(1	CARDINAL
ftr-429	631	1	86	CARDINAL
ftr-429	632	1	1.468b-1(g)(2	CARDINAL
ftr-429	633	1	87	CARDINAL
ftr-429	634	1	1.468b-l(g)(4	QUANTITY
ftr-429	635	1	88	CARDINAL
ftr-429	637	1	florida	GPE
ftr-429	638	1	5:3	CARDINAL
ftr-429	638	2	11	CARDINAL
ftr-429	639	1	treasury	ORG
ftr-429	640	1	first	ORDINAL
ftr-429	644	1	treasury	ORG
ftr-429	646	1	section 1398	LAW
ftr-429	646	2	7	CARDINAL
ftr-429	646	3	11	DATE
ftr-429	648	1	91	CARDINAL
ftr-429	652	1	89	CARDINAL
ftr-429	653	1	1.468b-1	CARDINAL
ftr-429	653	2	8459	DATE
ftr-429	653	3	57	DATE
ftr-429	653	4	fed	ORG
ftr-429	655	1	60983	DATE
ftr-429	655	2	12/18/92	CARDINAL
ftr-429	656	1	90	CARDINAL
ftr-429	657	1	treasury	ORG
ftr-429	660	1	91	CARDINAL
ftr-429	661	1	1399	CARDINAL
ftr-429	662	1	92	CARDINAL
ftr-429	664	1	2001	DATE
ftr-429	664	2	florida	GPE
ftr-429	667	1	93	CARDINAL
ftr-429	669	1	6	CARDINAL
ftr-429	670	1	qsfs	PERSON
ftr-429	670	2	section 461(h	ORG
ftr-429	670	3	section 461	LAW
ftr-429	670	4	established.96	PERSON
ftr-429	671	1	97	CARDINAL
ftr-429	672	1	93	CARDINAL
ftr-429	673	1	1.468b-1	CARDINAL
ftr-429	673	2	8459	DATE
ftr-429	673	3	57	CARDINAL
ftr-429	673	4	f. r. 60983	PERSON
ftr-429	673	5	12/18/92	CARDINAL
ftr-429	674	1	94	CARDINAL
ftr-429	676	1	95	CARDINAL
ftr-429	678	1	1.461-1(a)(2	CARDINAL
ftr-429	679	1	96	CARDINAL
ftr-429	681	1	treasury	ORG
ftr-429	681	2	1	CARDINAL
ftr-429	681	3	2	CARDINAL
ftr-429	685	1	97	CARDINAL
ftr-429	685	2	section 461	LAW
ftr-429	688	1	1.461-1(a)(1	CARDINAL
ftr-429	689	1	1.461-1(a)(2	CARDINAL
ftr-429	691	1	5:3	CARDINAL
ftr-429	693	1	treasury	ORG
ftr-429	694	1	$1 million	MONEY
ftr-429	697	1	162	CARDINAL
ftr-429	697	2	461	CARDINAL
ftr-429	697	3	98	CARDINAL
ftr-429	697	4	162	CARDINAL
ftr-429	697	5	461	CARDINAL
ftr-429	698	1	treasury	ORG
ftr-429	705	1	100	CARDINAL
ftr-429	705	2	the sebring court	ORG
ftr-429	705	3	v. commissioner,"1	PERSON
ftr-429	705	4	98	CARDINAL
ftr-429	708	1	99	CARDINAL
ftr-429	709	1	93	CARDINAL
ftr-429	709	2	220	CARDINAL
ftr-429	709	3	1989	DATE
ftr-429	710	1	100	CARDINAL
ftr-429	711	1	225	CARDINAL
ftr-429	712	1	101	CARDINAL
ftr-429	712	2	16 b.t.a	QUANTITY
ftr-429	712	3	559	CARDINAL
ftr-429	712	4	1929	DATE
ftr-429	713	1	20011	DATE
ftr-429	713	2	florida	GPE
ftr-429	714	1	the sebring court	ORG
ftr-429	714	2	fifth	ORDINAL
ftr-429	714	3	hradesky v. commissioner,'0	PERSON
ftr-429	714	4	2	CARDINAL
ftr-429	715	1	3	CARDINAL
ftr-429	716	1	0 4	CARDINAL
ftr-429	717	1	two	CARDINAL
ftr-429	718	1	first	ORDINAL
ftr-429	723	1	540	CARDINAL
ftr-429	723	2	821	CARDINAL
ftr-429	723	3	5th	ORDINAL
ftr-429	723	4	1976	DATE
ftr-429	724	1	103	CARDINAL
ftr-429	726	1	104	CARDINAL
ftr-429	728	1	the supreme court	ORG
ftr-429	728	2	lincoln sav. & loan ass'n	ORG
ftr-429	728	3	403	CARDINAL
ftr-429	728	4	345	CARDINAL
ftr-429	728	5	1971	DATE
ftr-429	729	1	future years	DATE
ftr-429	731	1	358	CARDINAL
ftr-429	732	1	105	CARDINAL
ftr-429	735	1	11	CARDINAL
ftr-429	736	1	2000	DATE
ftr-429	739	1	5:3	CARDINAL
ftr-429	739	2	second	ORDINAL
ftr-429	744	1	106	CARDINAL
ftr-429	744	2	mississippi	GPE
ftr-429	745	1	several years	DATE
ftr-429	745	2	the mississippi supreme court	ORG
ftr-429	746	1	the mississippi supreme court's	ORG
ftr-429	749	1	the supreme court	ORG
ftr-429	750	1	11 u.s.c	QUANTITY
ftr-429	751	1	1123(a)(4	CARDINAL
ftr-429	751	2	2000	DATE
ftr-429	753	1	one	CARDINAL
ftr-429	754	1	7	CARDINAL
ftr-429	754	2	matthew bender	PERSON
ftr-429	754	3	1122.03	CARDINAL
ftr-429	754	4	15th	ORDINAL
ftr-429	754	5	2000	DATE
ftr-429	755	1	granada wines, inc.	ORG
ftr-429	755	2	748	CARDINAL
ftr-429	755	3	42	DATE
ftr-429	755	4	1984	DATE
ftr-429	755	5	los angeles	GPE
ftr-429	755	6	282	CARDINAL
ftr-429	755	7	f. supp	PERSON
ftr-429	756	1	448,453	CARDINAL
ftr-429	756	2	1968	DATE
ftr-429	756	3	447	CARDINAL
ftr-429	756	4	9th	ORDINAL
ftr-429	756	5	1971	DATE
ftr-429	756	6	152	CARDINAL
ftr-429	756	7	747	PRODUCT
ftr-429	756	8	10th	ORDINAL
ftr-429	757	1	106	CARDINAL
ftr-429	757	2	320	CARDINAL
ftr-429	758	1	516	CARDINAL
ftr-429	759	1	2oo01	CARDINAL
ftr-429	759	2	florida	GPE
ftr-429	759	3	a given year	DATE
ftr-429	759	4	that year	DATE
ftr-429	762	1	the taxable year	DATE
ftr-429	763	1	united states	GPE
ftr-429	763	2	edison company,'08	ORG
ftr-429	763	3	the supreme court	ORG
ftr-429	764	1	consolidated edison	ORG
ftr-429	765	1	edison	ORG
ftr-429	766	1	edison	ORG
ftr-429	767	1	a.	PERSON
ftr-429	767	2	1964	DATE
ftr-429	767	3	congress	ORG
ftr-429	768	1	the year	DATE
ftr-429	768	2	the year	DATE
ftr-429	770	1	'1	DATE
ftr-429	770	2	section 461	LAW
ftr-429	770	3	h)(2)(a	DATE
ftr-429	771	1	section 461	LAW
ftr-429	771	2	107	CARDINAL
ftr-429	772	1	519	CARDINAL
ftr-429	772	2	108	CARDINAL
ftr-429	773	1	366	CARDINAL
ftr-429	773	2	380	CARDINAL
ftr-429	773	3	1961	DATE
ftr-429	774	1	109	CARDINAL
ftr-429	775	1	1964	DATE
ftr-429	777	1	88-272	CARDINAL
ftr-429	777	2	78	CARDINAL
ftr-429	778	1	19 (1964	DATE
ftr-429	779	1	110	CARDINAL
ftr-429	781	1	111	CARDINAL
ftr-429	783	1	112	CARDINAL
ftr-429	784	1	1.461-2(c)(1	CARDINAL
ftr-429	785	1	5:3	CARDINAL
ftr-429	788	1	two	CARDINAL
ftr-429	789	1	rosenthal v. united states	PERSON
ftr-429	791	1	one	CARDINAL
ftr-429	793	1	section 1.461-2(c)(1	LAW
ftr-429	795	1	poirier & mclane corp.	ORG
ftr-429	795	2	4	CARDINAL
ftr-429	796	1	poirier	PERSON
ftr-429	797	1	5	CARDINAL
ftr-429	797	2	7	CARDINAL
ftr-429	797	3	8	CARDINAL
ftr-429	799	1	9	CARDINAL
ftr-429	799	2	second	ORDINAL
ftr-429	800	1	113	CARDINAL
ftr-429	800	2	11	CARDINAL
ftr-429	801	1	165	CARDINAL
ftr-429	801	2	1986	DATE
ftr-429	802	1	114	CARDINAL
ftr-429	803	1	547	CARDINAL
ftr-429	803	2	161	CARDINAL
ftr-429	803	3	2d	DATE
ftr-429	803	4	1976	DATE
ftr-429	804	1	115	CARDINAL
ftr-429	805	1	163	CARDINAL
ftr-429	806	1	116	CARDINAL
ftr-429	808	1	165	CARDINAL
ftr-429	809	1	118	CARDINAL
ftr-429	810	1	163	CARDINAL
ftr-429	811	1	119	CARDINAL
ftr-429	813	1	t.c	PERSON
ftr-429	813	2	1975	DATE
ftr-429	814	1	120	CARDINAL
ftr-429	814	2	547	CARDINAL
ftr-429	814	3	161	CARDINAL
ftr-429	814	4	2d	DATE
ftr-429	814	5	1976	DATE
ftr-429	815	1	20011	DATE
ftr-429	816	1	ninth	ORDINAL
ftr-429	816	2	12 1	CARDINAL
ftr-429	817	1	122	CARDINAL
ftr-429	818	1	the interstate commerce commission	ORG
ftr-429	819	1	123	CARDINAL
ftr-429	820	1	2	CARDINAL
ftr-429	821	1	126	CARDINAL
ftr-429	822	1	1 27	CARDINAL
ftr-429	823	1	chem aero, inc.	ORG
ftr-429	823	2	v. united states	GPE
ftr-429	823	3	128	CARDINAL
ftr-429	823	4	ninth	ORDINAL
ftr-429	823	5	129	CARDINAL
ftr-429	824	1	130	CARDINAL
ftr-429	824	2	section 1.461-2(c)(1	LAW
ftr-429	825	1	poirier	PERSON
ftr-429	825	2	poirier	PERSON
ftr-429	826	1	132	CARDINAL
ftr-429	826	2	121	CARDINAL
ftr-429	826	3	1385	CARDINAL
ftr-429	826	4	9th	ORDINAL
ftr-429	826	5	1983	DATE
ftr-429	827	1	122	CARDINAL
ftr-429	828	1	1394	DATE
ftr-429	829	1	123	CARDINAL
ftr-429	830	1	124	CARDINAL
ftr-429	833	1	1394	DATE
ftr-429	834	1	127	CARDINAL
ftr-429	836	1	694	CARDINAL
ftr-429	836	2	196	CARDINAL
ftr-429	836	3	9th	ORDINAL
ftr-429	836	4	1982	DATE
ftr-429	837	1	129	CARDINAL
ftr-429	838	1	197	CARDINAL
ftr-429	838	2	130	CARDINAL
ftr-429	839	1	197	CARDINAL
ftr-429	839	2	200	CARDINAL
ftr-429	839	3	131	CARDINAL
ftr-429	840	1	198	CARDINAL
ftr-429	841	1	the italicized prase '	WORK_OF_ART
ftr-429	842	1	1.461-2(c)(1	CARDINAL
ftr-429	845	1	132	CARDINAL
ftr-429	846	1	198-99	CARDINAL
ftr-429	847	1	florida	GPE
ftr-429	848	1	5:3	CARDINAL
ftr-429	849	1	v. united states	GPE
ftr-429	849	2	133	CARDINAL
ftr-429	850	1	eighth	ORDINAL
ftr-429	851	1	' 35	DATE
ftr-429	851	2	poirier	PERSON
ftr-429	852	1	136	CARDINAL
ftr-429	852	2	edison bros.	ORG
ftr-429	852	3	137	CARDINAL
ftr-429	852	4	eighth	ORDINAL
ftr-429	852	5	poirier	PERSON
ftr-429	853	1	13	CARDINAL
ftr-429	853	2	edison bros.	ORG
ftr-429	854	1	the united states	GPE
ftr-429	854	2	40	CARDINAL
ftr-429	855	1	section 461	LAW
ftr-429	856	1	more than $1 million	MONEY
ftr-429	858	1	45	CARDINAL
ftr-429	859	1	146	CARDINAL
ftr-429	859	2	133	CARDINAL
ftr-429	859	3	31	CARDINAL
ftr-429	859	4	651	CARDINAL
ftr-429	859	5	8th	ORDINAL
ftr-429	859	6	1994	DATE
ftr-429	860	1	134	CARDINAL
ftr-429	861	1	652	CARDINAL
ftr-429	861	2	135	CARDINAL
ftr-429	862	1	655	CARDINAL
ftr-429	863	1	136	CARDINAL
ftr-429	864	1	654	CARDINAL
ftr-429	865	1	137	CARDINAL
ftr-429	866	1	69	CARDINAL
ftr-429	867	1	2897, 1995	DATE
ftr-429	868	1	263	CARDINAL
ftr-429	868	2	1995	DATE
ftr-429	869	1	138	CARDINAL
ftr-429	869	2	1995	DATE
ftr-429	869	3	t.c.	PERSON
ftr-429	870	1	263	CARDINAL
ftr-429	870	2	5	CARDINAL
ftr-429	870	3	139	CARDINAL
ftr-429	871	1	4	CARDINAL
ftr-429	871	2	9	DATE
ftr-429	871	3	140	CARDINAL
ftr-429	872	1	9	CARDINAL
ftr-429	872	2	141	CARDINAL
ftr-429	874	1	17	CARDINAL
ftr-429	875	1	143	CARDINAL
ftr-429	875	2	149	CARDINAL
ftr-429	875	3	805	CARDINAL
ftr-429	875	4	8th	ORDINAL
ftr-429	875	5	1998	DATE
ftr-429	876	1	144	CARDINAL
ftr-429	877	1	807	CARDINAL
ftr-429	877	2	145	CARDINAL
ftr-429	879	1	20011	DATE
ftr-429	879	2	florida	GPE
ftr-429	881	1	texas lumber co.	ORG
ftr-429	881	2	333	CARDINAL
ftr-429	881	3	496	CARDINAL
ftr-429	881	4	501	CARDINAL
ftr-429	881	5	92	CARDINAL
ftr-429	881	6	l. ed	PERSON
ftr-429	881	7	831	CARDINAL
ftr-429	881	8	68	CARDINAL
ftr-429	881	9	s. ct	PERSON
ftr-429	881	10	695	CARDINAL
ftr-429	881	11	1948	DATE
ftr-429	881	12	treasury	ORG
ftr-429	887	1	1.461-2(c)(1	CARDINAL
ftr-429	888	1	ninth	ORDINAL
ftr-429	888	2	section 461(f)(2	LAW
ftr-429	889	1	147	CARDINAL
ftr-429	889	2	andedison	PERSON
ftr-429	890	1	'48	DATE
ftr-429	892	1	1984	DATE
ftr-429	892	2	congress	ORG
ftr-429	894	1	the taxable year	DATE
ftr-429	894	2	another taxable year	DATE
ftr-429	895	1	49	DATE
ftr-429	896	1	1984.,'5 147	CARDINAL
ftr-429	897	1	149	CARDINAL
ftr-429	897	2	810	CARDINAL
ftr-429	898	1	148	CARDINAL
ftr-429	900	1	adv	ORG
ftr-429	902	1	2001	DATE
ftr-429	903	1	149	CARDINAL
ftr-429	904	1	461(f)(4	CARDINAL
ftr-429	905	1	150	CARDINAL
ftr-429	906	1	1984	DATE
ftr-429	906	2	46	CARDINAL
ftr-429	907	1	5:3	CARDINAL
ftr-429	908	1	section 461(f)(4	LAW
ftr-429	908	2	section 461(h	ORG
ftr-429	908	3	section 461(h	ORG
ftr-429	908	4	section 461(h	ORG
ftr-429	909	1	section 461(h)(2)(c	LAW
ftr-429	912	1	treasury	ORG
ftr-429	912	2	section 1.461-4(g)(1)(i	LAW
ftr-429	918	1	151	CARDINAL
ftr-429	919	1	supra	PERSON
ftr-429	919	2	80	CARDINAL
ftr-429	920	1	152	CARDINAL
ftr-429	922	1	20011	DATE
ftr-429	922	2	florida	GPE
ftr-429	922	3	d.	NORP
ftr-429	922	4	the maxus energy trust	ORG
ftr-429	922	5	one	CARDINAL
ftr-429	922	6	section 461(f)(4	LAW
ftr-429	923	1	maxus energy corporation	ORG
ftr-429	923	2	less than $22 million	MONEY
ftr-429	924	1	'54	CARDINAL
ftr-429	925	1	55	CARDINAL
ftr-429	925	2	july 19	DATE
ftr-429	925	3	1984.156	CARDINAL
ftr-429	925	4	january 7	DATE
ftr-429	925	5	1985.157	DATE
ftr-429	926	1	58	CARDINAL
ftr-429	926	2	section 461(h)(2)(c	LAW
ftr-429	927	1	5 9	CARDINAL
ftr-429	928	1	first	ORDINAL
ftr-429	935	1	1.468b-1(c)(2)(ii	ORDINAL
ftr-429	936	1	1.461-4(g)(2)(i	CARDINAL
ftr-429	937	1	153	CARDINAL
ftr-429	937	2	31	CARDINAL
ftr-429	938	1	3d 1135	CARDINAL
ftr-429	938	2	fed	ORG
ftr-429	938	3	1994	DATE
ftr-429	939	1	154	CARDINAL
ftr-429	940	1	1137	DATE
ftr-429	941	1	155	CARDINAL
ftr-429	942	1	156	CARDINAL
ftr-429	945	1	1144	CARDINAL
ftr-429	947	1	159	CARDINAL
ftr-429	948	1	1144	CARDINAL
ftr-429	949	1	160	CARDINAL
ftr-429	951	1	1144	CARDINAL
ftr-429	952	1	5:3	CARDINAL
ftr-429	955	1	maxus energy.6	ORG
ftr-429	957	1	second	ORDINAL
ftr-429	958	1	'63	DATE
ftr-429	958	2	section 461(h)(2)(c	LAW
ftr-429	959	1	first	ORDINAL
ftr-429	960	1	section 461(h)(2)(c	LAW
ftr-429	961	1	maxus energy	ORG
ftr-429	964	1	1999	DATE
ftr-429	964	2	section 46 1(f	LAW
ftr-429	968	1	166 162	CARDINAL
ftr-429	970	1	1144-45	DATE
ftr-429	970	2	164	CARDINAL
ftr-429	971	1	1145	CARDINAL
ftr-429	972	1	165	CARDINAL
ftr-429	973	1	1.468b-l(b	DATE
ftr-429	974	1	166	CARDINAL
ftr-429	975	1	468b	PRODUCT
ftr-429	976	1	209619-93	CARDINAL
ftr-429	976	2	2/1/99	CARDINAL
ftr-429	977	1	20011	DATE
ftr-429	977	2	florida	GPE
ftr-429	977	3	section 46 1(f	LAW
ftr-429	978	1	167	CARDINAL
ftr-429	978	2	section 461	LAW
ftr-429	979	1	maxus energy	ORG
ftr-429	982	1	one	CARDINAL
ftr-429	983	1	year one	DATE
ftr-429	984	1	671-679	CARDINAL
ftr-429	986	1	169	CARDINAL
ftr-429	986	2	170	CARDINAL
ftr-429	987	1	'72	DATE
ftr-429	988	1	section 1.677(a)-i (d	LAW
ftr-429	988	2	167	CARDINAL
ftr-429	990	1	1.461-6(c	CARDINAL
ftr-429	991	1	168	CARDINAL
ftr-429	992	1	673	CARDINAL
ftr-429	992	2	169	CARDINAL
ftr-429	993	1	674	CARDINAL
ftr-429	993	2	170	CARDINAL
ftr-429	994	1	675	CARDINAL
ftr-429	994	2	171	CARDINAL
ftr-429	995	1	676	CARDINAL
ftr-429	995	2	172	CARDINAL
ftr-429	996	1	677	CARDINAL
ftr-429	997	1	5:3	CARDINAL
ftr-429	997	2	7 3	DATE
ftr-429	998	1	section 677	LAW
ftr-429	1000	1	173	CARDINAL
ftr-429	1001	1	one	CARDINAL
ftr-429	1001	2	chapter 11	LAW
ftr-429	1002	1	john d. howard	PERSON
ftr-429	1002	2	chapter 11	LAW
ftr-429	1002	3	64	CARDINAL
ftr-429	1003	1	bankr	ORG
ftr-429	1004	1	l.j.	ORG
ftr-429	1005	1	403	CARDINAL
ftr-429	1005	2	1990	DATE
ftr-429	1005	3	chapter 11	LAW
ftr-429	1006	1	holywell	ORG
ftr-429	1007	1	chapter 11	LAW
ftr-429	1008	1	one	CARDINAL
ftr-429	1012	1	11	CARDINAL
ftr-429	1013	1	1141(d)(1)(a	CARDINAL
ftr-429	1017	1	279	CARDINAL
ftr-429	1017	2	716	CARDINAL
ftr-429	1017	3	1929	DATE
ftr-429	1019	1	douglas v. willcuts	PERSON
ftr-429	1019	2	296	CARDINAL
ftr-429	1020	1	the supreme court	ORG
ftr-429	1020	2	holywell corp.	ORG
ftr-429	1020	3	503	CARDINAL
ftr-429	1020	4	u.s.	GPE
ftr-429	1020	5	1992	DATE
ftr-429	1021	1	the supreme court	ORG
ftr-429	1022	1	57	DATE
ftr-429	1025	1	31	CARDINAL
ftr-429	1025	2	3d 1135	CARDINAL
ftr-429	1025	3	fed	ORG
ftr-429	1025	4	1994	DATE
ftr-429	1026	1	section 1141(a	LAW
ftr-429	1029	1	174	CARDINAL
ftr-429	1031	1	20011	DATE
ftr-429	1032	1	175	CARDINAL
ftr-429	1034	1	'76 a.	PERSON
ftr-429	1034	2	third	ORDINAL
ftr-429	1035	1	85	CARDINAL
ftr-429	1041	1	johnson v. commissioner179	PERSON
ftr-429	1043	1	175	CARDINAL
ftr-429	1045	1	176	CARDINAL
ftr-429	1046	1	1.677(a)-l(d	CARDINAL
ftr-429	1047	1	177	CARDINAL
ftr-429	1047	2	1985-2	DATE
ftr-429	1047	3	175	CARDINAL
ftr-429	1047	4	1985	DATE
ftr-429	1048	1	178	CARDINAL
ftr-429	1052	1	no.	DATE
ftr-429	1053	1	6407145030a	DATE
ftr-429	1056	1	no.	DATE
ftr-429	1057	1	6707186030a	DATE
ftr-429	1060	1	no.	DATE
ftr-429	1061	1	6905071230a	DATE
ftr-429	1065	1	1994	DATE
ftr-429	1065	2	41	CARDINAL
ftr-429	1066	1	179	CARDINAL
ftr-429	1066	2	108	CARDINAL
ftr-429	1066	3	448	CARDINAL
ftr-429	1066	4	1997	DATE
ftr-429	1066	5	184	CARDINAL
ftr-429	1066	6	786	CARDINAL
ftr-429	1066	7	8th	ORDINAL
ftr-429	1066	8	1999	DATE
ftr-429	1068	1	5:3	CARDINAL
ftr-429	1075	1	maxus energy	ORG
ftr-429	1077	1	section 105	LAW
ftr-429	1079	1	'82	ORG
ftr-429	1079	2	maxus energy trust	ORG
ftr-429	1079	3	180	CARDINAL
ftr-429	1079	4	85	CARDINAL
ftr-429	1079	5	1985	DATE
ftr-429	1080	1	181	CARDINAL
ftr-429	1081	1	677	CARDINAL
ftr-429	1082	1	673	CARDINAL
ftr-429	1082	2	674	CARDINAL
ftr-429	1082	3	676	CARDINAL
ftr-429	1084	1	third	ORDINAL
ftr-429	1085	1	182	CARDINAL
ftr-429	1091	1	301.7701-4(d	CARDINAL
ftr-429	1092	1	20011	DATE
ftr-429	1092	2	florida	GPE
ftr-429	1093	1	the maxus energy court	ORG
ftr-429	1097	1	3	CARDINAL
ftr-429	1103	1	the year	DATE
ftr-429	1104	1	the year	DATE
ftr-429	1104	2	the appropriate year	DATE
ftr-429	1106	1	proc	PERSON
ftr-429	1107	1	94-45	DATE
ftr-429	1107	2	684	CARDINAL
ftr-429	1107	3	1994	DATE
ftr-429	1109	1	183	CARDINAL
ftr-429	1110	1	n re lionel corp.	ORG
ftr-429	1110	2	722 f.2d	QUANTITY
ftr-429	1110	3	1063	CARDINAL
ftr-429	1110	4	1983	DATE
ftr-429	1110	5	braniff airways, inc.	ORG
ftr-429	1110	6	700	CARDINAL
ftr-429	1110	7	935	CARDINAL
ftr-429	1110	8	5th	ORDINAL
ftr-429	1110	9	1983	DATE
ftr-429	1110	10	continental airlines, inc.	ORG
ftr-429	1110	11	1227	CARDINAL
ftr-429	1110	12	5th	ORDINAL
ftr-429	1110	13	1986	DATE
ftr-429	1110	14	first	ORDINAL
ftr-429	1111	1	assn.	ORG
ftr-429	1111	2	820	CARDINAL
ftr-429	1111	3	700	DATE
ftr-429	1111	4	5th	ORDINAL
ftr-429	1111	5	1987	DATE
ftr-429	1112	1	5:3	CARDINAL
ftr-429	1112	2	earlier years	DATE
ftr-429	1117	1	maxus energy	ORG
ftr-429	1123	1	the internal revenue service	ORG
ftr-429	1128	1	chapter 7 of the 20011	LAW
ftr-429	1129	1	84	CARDINAL
ftr-429	1130	1	first	ORDINAL
ftr-429	1130	2	8 5	DATE
ftr-429	1133	1	'87	PRODUCT
ftr-429	1135	1	88	CARDINAL
ftr-429	1135	2	184	CARDINAL
ftr-429	1136	1	chapter 7	LAW
ftr-429	1137	1	congress	ORG
ftr-429	1137	2	726	CARDINAL
ftr-429	1138	1	11	CARDINAL
ftr-429	1139	1	701	CARDINAL
ftr-429	1139	2	704	CARDINAL
ftr-429	1139	3	726	CARDINAL
ftr-429	1140	1	chapter 7	LAW
ftr-429	1140	2	two	CARDINAL
ftr-429	1141	1	first	ORDINAL
ftr-429	1141	2	chapter 11	LAW
ftr-429	1141	3	chapter 7	LAW
ftr-429	1142	1	11 u.s.c	QUANTITY
ftr-429	1143	1	1112(b	DATE
ftr-429	1144	1	second	ORDINAL
ftr-429	1144	2	chapter 7	LAW
ftr-429	1144	3	chapter 11	LAW
ftr-429	1144	4	1 129(a)(7)(ii	CARDINAL
ftr-429	1145	1	chapter 11	LAW
ftr-429	1145	2	chapter 7	LAW
ftr-429	1146	1	chapter 7	LAW
ftr-429	1148	1	185	CARDINAL
ftr-429	1149	1	461	CARDINAL
ftr-429	1149	2	300	CARDINAL
ftr-429	1149	3	1982	DATE
ftr-429	1152	1	186	CARDINAL
ftr-429	1154	1	187	CARDINAL
ftr-429	1155	1	11 u.s.c	QUANTITY
ftr-429	1156	1	chapter 7	LAW
ftr-429	1156	2	chapter 11	LAW
ftr-429	1156	3	105	CARDINAL
ftr-429	1156	4	188	CARDINAL
ftr-429	1157	1	section 726	LAW
ftr-429	1157	2	chapter 7	LAW
ftr-429	1158	1	507	CARDINAL
ftr-429	1159	1	florida	GPE
ftr-429	1160	1	5:3	CARDINAL
ftr-429	1161	1	second	ORDINAL
ftr-429	1162	1	chapter 7	LAW
ftr-429	1163	1	chapter 7	LAW
ftr-429	1164	1	9	CARDINAL
ftr-429	1164	2	first	ORDINAL
ftr-429	1164	3	chapter 7	LAW
ftr-429	1166	1	' 90	DATE
ftr-429	1166	2	two	CARDINAL
ftr-429	1170	1	192	CARDINAL
ftr-429	1171	1	11	CARDINAL
ftr-429	1173	1	189	CARDINAL
ftr-429	1175	1	190	CARDINAL
ftr-429	1178	1	191	CARDINAL
ftr-429	1178	2	11	CARDINAL
ftr-429	1180	1	192	CARDINAL
ftr-429	1181	1	chapter 11	LAW
ftr-429	1182	1	11	CARDINAL
ftr-429	1183	1	111l(b	CARDINAL
ftr-429	1185	1	d. § 1l11	ORG
ftr-429	1188	1	2001	DATE
ftr-429	1188	2	florida	GPE
ftr-429	1189	1	chapter 7	LAW
ftr-429	1190	1	193	CARDINAL
ftr-429	1191	1	300x	MONEY
ftr-429	1191	2	$1 00x	MONEY
ftr-429	1191	3	50x	MONEY
ftr-429	1191	4	200x	MONEY
ftr-429	1191	5	150x	MONEY
ftr-429	1191	6	300x	MONEY
ftr-429	1192	1	chapter 7 liquidation	LAW
ftr-429	1192	2	first	ORDINAL
ftr-429	1192	3	$1 00x	MONEY
ftr-429	1193	1	200x	MONEY
ftr-429	1194	1	$10ox $50x $50x $300x $	MONEY
ftr-429	1194	2	500x	MONEY
ftr-429	1194	3	$100x $25x $25x $150x $	MONEY
ftr-429	1194	4	300x	MONEY
ftr-429	1194	5	$100x $150x $	MONEY
ftr-429	1194	6	250x	MONEY
ftr-429	1222	1	the year	DATE
ftr-429	1224	1	section 108(a)(1)(a	LAW
ftr-429	1225	1	the year	DATE
ftr-429	1226	1	'94	DATE
ftr-429	1226	2	193	CARDINAL
ftr-429	1226	3	11	CARDINAL
ftr-429	1227	1	726	CARDINAL
ftr-429	1227	2	194	CARDINAL
ftr-429	1228	1	a prior year	DATE
ftr-429	1229	1	hillsboro national bank	ORG
ftr-429	1229	2	united states	GPE
ftr-429	1229	3	460	CARDINAL
ftr-429	1229	4	370	CARDINAL
ftr-429	1229	5	1983	DATE
ftr-429	1229	6	111	CARDINAL
ftr-429	1229	7	a prior year	DATE
ftr-429	1229	8	the prior year	DATE
ftr-429	1231	1	5:3 2001	DATE
ftr-429	1231	2	bankruptcy 297	CARDINAL
ftr-429	1234	1	chapter 7	LAW
ftr-429	1234	2	chapter 7	LAW