id	sid	eid	entity	type
ftr-434	1	1	florida	GPE
ftr-434	1	2	5 2002	DATE
ftr-434	1	3	8	CARDINAL
ftr-434	1	4	william a. drennan* i.	PERSON
ftr-434	4	1	550 ii	QUANTITY
ftr-434	6	1	552	CARDINAL
ftr-434	7	1	553	CARDINAL
ftr-434	8	1	554	CARDINAL
ftr-434	9	1	556	CARDINAL
ftr-434	9	2	d.	NORP
ftr-434	10	1	559	CARDINAL
ftr-434	10	2	e. computer	ORG
ftr-434	11	1	561 1	CARDINAL
ftr-434	13	1	562 2	CARDINAL
ftr-434	16	1	562 3	CARDINAL
ftr-434	18	1	564	CARDINAL
ftr-434	20	1	564 1	CARDINAL
ftr-434	21	1	564 2	CARDINAL
ftr-434	22	1	565 iii	QUANTITY
ftr-434	24	1	566	CARDINAL
ftr-434	25	1	568	CARDINAL
ftr-434	26	1	568	CARDINAL
ftr-434	27	1	569	CARDINAL
ftr-434	29	1	a. itemized deduction	PERSON
ftr-434	30	1	3% and 80%	PERCENT
ftr-434	31	1	50%	PERCENT
ftr-434	31	2	30% and 20%	PERCENT
ftr-434	32	1	572	CARDINAL
ftr-434	32	2	d.	NORP
ftr-434	33	1	573	CARDINAL
ftr-434	34	1	573 f. the	PERSON
ftr-434	35	1	574	CARDINAL
ftr-434	35	2	washington university school of law	ORG
ftr-434	35	3	st. louis	GPE
ftr-434	35	4	missouri	GPE
ftr-434	35	5	1996-2000	DATE
ftr-434	35	6	the american law institute	ORG
ftr-434	35	7	husch & eppenberger	ORG
ftr-434	35	8	llc	GPE
ftr-434	35	9	st. louis	GPE
ftr-434	35	10	missouri	GPE
ftr-434	35	11	1985	DATE
ftr-434	35	12	st.	PERSON
ftr-434	35	13	louis university	ORG
ftr-434	35	14	1985	DATE
ftr-434	36	1	washington university (	ORG
ftr-434	36	2	1997	DATE
ftr-434	37	1	washington university	ORG
ftr-434	37	2	2003	DATE
ftr-434	38	1	547 548	CARDINAL
ftr-434	38	2	florida	GPE
ftr-434	39	1	575	CARDINAL
ftr-434	39	2	a.	PERSON
ftr-434	40	1	575 1	CARDINAL
ftr-434	41	1	575 2	CARDINAL
ftr-434	43	1	576 3	CARDINAL
ftr-434	44	1	577 4	CARDINAL
ftr-434	45	1	578 5	CARDINAL
ftr-434	48	1	580	CARDINAL
ftr-434	49	1	581 1	CARDINAL
ftr-434	50	1	581 2	CARDINAL
ftr-434	51	1	582	CARDINAL
ftr-434	52	1	583	CARDINAL
ftr-434	53	1	586	CARDINAL
ftr-434	54	1	588	CARDINAL
ftr-434	54	2	d.	NORP
ftr-434	54	3	more than one year	DATE
ftr-434	55	1	588 3	CARDINAL
ftr-434	58	1	589	CARDINAL
ftr-434	60	1	589	CARDINAL
ftr-434	60	2	d.	NORP
ftr-434	61	1	591 1	CARDINAL
ftr-434	63	1	592 2	CARDINAL
ftr-434	65	1	594 3	CARDINAL
ftr-434	67	1	594	CARDINAL
ftr-434	67	2	1950	DATE
ftr-434	68	1	594	CARDINAL
ftr-434	68	2	1969	DATE
ftr-434	69	1	597 vi	QUANTITY
ftr-434	70	1	o	DATE
ftr-434	76	1	599	CARDINAL
ftr-434	77	1	1.1221-1(c)(1	CARDINAL
ftr-434	78	1	600	CARDINAL
ftr-434	79	1	602 1	CARDINAL
ftr-434	79	2	1.1221-1(c)(1	CARDINAL
ftr-434	82	1	602 2	CARDINAL
ftr-434	84	1	603 2002	DATE
ftr-434	85	1	549 3	CARDINAL
ftr-434	87	1	604 4	CARDINAL
ftr-434	88	1	604 5	CARDINAL
ftr-434	90	1	604 6	CARDINAL
ftr-434	93	1	605	CARDINAL
ftr-434	94	1	606	CARDINAL
ftr-434	94	2	pa t e n	GPE
ftr-434	104	1	608	CARDINAL
ftr-434	104	2	irs	ORG
ftr-434	105	1	608	CARDINAL
ftr-434	106	1	608 1	CARDINAL
ftr-434	108	1	609 2	CARDINAL
ftr-434	109	1	614	CARDINAL
ftr-434	109	2	appendix a.	PERSON
ftr-434	110	1	615	CARDINAL
ftr-434	110	2	appendix b.	PERSON
ftr-434	111	1	617 550	CARDINAL
ftr-434	111	2	florida	GPE
ftr-434	115	1	the tax reform act of	LAW
ftr-434	115	2	1969	DATE
ftr-434	117	1	#1	CARDINAL
ftr-434	117	2	centuries	DATE
ftr-434	118	1	leo $800	MONEY
ftr-434	118	2	$10 million	MONEY
ftr-434	119	1	leo	PERSON
ftr-434	120	1	$10 million	MONEY
ftr-434	121	1	leo	PERSON
ftr-434	121	2	$10 million	MONEY
ftr-434	121	3	leo	PERSON
ftr-434	121	4	$10 million	MONEY
ftr-434	122	1	in2 1	DATE
ftr-434	123	1	leo	PERSON
ftr-434	124	1	one	CARDINAL
ftr-434	125	1	89	CARDINAL
ftr-434	125	2	yale l. j. 144	PERSON
ftr-434	125	3	148	CARDINAL
ftr-434	125	4	1979	DATE
ftr-434	128	1	d.	NORP
ftr-434	128	2	5,000	CARDINAL
ftr-434	128	3	herman wouk	PERSON
ftr-434	128	4	$30 to $40	MONEY
ftr-434	129	1	2	CARDINAL
ftr-434	129	2	leo	PERSON
ftr-434	129	3	3%/80%	PERCENT
ftr-434	129	4	132134	DATE
ftr-434	129	5	the 30%	PERCENT
ftr-434	129	6	170(b)(1)(c)(i	CARDINAL
ftr-434	129	7	135-140	CARDINAL
ftr-434	130	1	the 30%	PERCENT
ftr-434	130	2	up to 5 2002	DATE
ftr-434	131	1	551	CARDINAL
ftr-434	131	2	leo	PERSON
ftr-434	131	3	$10 million	MONEY
ftr-434	131	4	leo	PERSON
ftr-434	131	5	only $800	MONEY
ftr-434	134	1	1980	DATE
ftr-434	138	1	one	CARDINAL
ftr-434	138	2	addresses3	ORG
ftr-434	140	1	#2	CARDINAL
ftr-434	140	2	many years	DATE
ftr-434	140	3	texas	GPE
ftr-434	140	4	hank	ORG
ftr-434	143	1	years	DATE
ftr-434	144	1	170(b)(1)(c)(ii	CARDINAL
ftr-434	145	1	1986	DATE
ftr-434	146	1	3	CARDINAL
ftr-434	148	1	4	CARDINAL
ftr-434	148	2	levy v. commissioner	PERSON
ftr-434	149	1	64	CARDINAL
ftr-434	149	2	534	CARDINAL
ftr-434	149	3	t.c.	GPE
ftr-434	149	4	92,471	CARDINAL
ftr-434	149	5	1992	DATE
ftr-434	150	1	552	CARDINAL
ftr-434	150	2	florida	GPE
ftr-434	151	1	texas	GPE
ftr-434	151	2	10,000	MONEY
ftr-434	151	3	$100 million	MONEY
ftr-434	151	4	$100 million	MONEY
ftr-434	153	1	software5	ORG
ftr-434	153	2	texas	GPE
ftr-434	153	3	only $10,000	MONEY
ftr-434	154	1	texas	GPE
ftr-434	154	2	$100 million	MONEY
ftr-434	156	1	four	CARDINAL
ftr-434	156	2	donating6 5	FAC
ftr-434	158	1	another day	DATE
ftr-434	159	1	2002	DATE
ftr-434	160	1	553	CARDINAL
ftr-434	161	1	more than one	CARDINAL
ftr-434	162	1	a.	ORG
ftr-434	162	2	article i, section 8	LAW
ftr-434	162	3	8	CARDINAL
ftr-434	162	4	u.s.	GPE
ftr-434	162	5	congress	ORG
ftr-434	164	1	matter7	PERSON
ftr-434	164	2	1952	DATE
ftr-434	164	3	congress	ORG
ftr-434	165	1	three	CARDINAL
ftr-434	166	1	10	CARDINAL
ftr-434	171	1	7	CARDINAL
ftr-434	171	2	35	CARDINAL
ftr-434	172	1	101	CARDINAL
ftr-434	172	2	8	CARDINAL
ftr-434	173	1	447	CARDINAL
ftr-434	173	2	303	CARDINAL
ftr-434	173	3	309	CARDINAL
ftr-434	173	4	1980	DATE
ftr-434	173	5	quoting s.	PERSON
ftr-434	173	6	no. 1979	DATE
ftr-434	173	7	82d	CARDINAL
ftr-434	173	8	2d	CARDINAL
ftr-434	174	1	5	CARDINAL
ftr-434	174	2	1952	DATE
ftr-434	174	3	1952	DATE
ftr-434	174	4	u.s.c.c.a.n. 2394	LAW
ftr-434	174	5	1923	DATE
ftr-434	174	6	82d	DATE
ftr-434	174	7	2d	CARDINAL
ftr-434	175	1	6	CARDINAL
ftr-434	175	2	1952	DATE
ftr-434	176	1	9	CARDINAL
ftr-434	176	2	35	CARDINAL
ftr-434	177	1	101	CARDINAL
ftr-434	178	1	10	CARDINAL
ftr-434	180	1	11	CARDINAL
ftr-434	181	1	103	CARDINAL
ftr-434	182	1	12	CARDINAL
ftr-434	182	2	brenner v. manson	PERSON
ftr-434	182	3	383	CARDINAL
ftr-434	182	4	519	CARDINAL
ftr-434	182	5	534	CARDINAL
ftr-434	182	6	1966	DATE
ftr-434	182	7	congress	ORG
ftr-434	183	1	13	CARDINAL
ftr-434	183	2	35	CARDINAL
ftr-434	184	1	171	CARDINAL
ftr-434	184	2	14	CARDINAL
ftr-434	185	1	161	CARDINAL
ftr-434	186	1	554	CARDINAL
ftr-434	186	2	florida	GPE
ftr-434	186	3	u.s.	GPE
ftr-434	186	4	20 years	DATE
ftr-434	187	1	14 years	DATE
ftr-434	188	1	to16	PRODUCT
ftr-434	191	1	18 months	DATE
ftr-434	195	1	by20	PRODUCT
ftr-434	196	1	u.s.	GPE
ftr-434	196	2	three months	DATE
ftr-434	199	1	july 1, 2000	DATE
ftr-434	199	2	15	DATE
ftr-434	202	1	154(b	CARDINAL
ftr-434	203	1	16	CARDINAL
ftr-434	205	1	17	CARDINAL
ftr-434	206	1	271	CARDINAL
ftr-434	206	2	§§ 281	ORG
ftr-434	206	3	283	CARDINAL
ftr-434	206	4	284	CARDINAL
ftr-434	206	5	285	CARDINAL
ftr-434	207	1	18	CARDINAL
ftr-434	208	1	u.s.	GPE
ftr-434	209	1	19	CARDINAL
ftr-434	210	1	261	CARDINAL
ftr-434	210	2	20	CARDINAL
ftr-434	211	1	d.	NORP
ftr-434	214	1	555	CARDINAL
ftr-434	214	2	forty-three	CARDINAL
ftr-434	215	1	protection22	PERSON
ftr-434	217	1	for24	CARDINAL
ftr-434	220	1	protecting25	ORG
ftr-434	220	2	secret26	ORG
ftr-434	220	3	today	DATE
ftr-434	223	1	22	CARDINAL
ftr-434	223	2	14	CARDINAL
ftr-434	223	3	2001	DATE
ftr-434	223	4	supp.	GPE
ftr-434	223	5	177	CARDINAL
ftr-434	224	1	tennessee	GPE
ftr-434	224	2	july 1, 2000	DATE
ftr-434	225	1	seven	CARDINAL
ftr-434	225	2	july 1, 2000	DATE
ftr-434	225	3	massachusetts	GPE
ftr-434	225	4	new jersey	GPE
ftr-434	225	5	new york	GPE
ftr-434	225	6	north carolina	GPE
ftr-434	225	7	pennsylvania	GPE
ftr-434	225	8	texas	GPE
ftr-434	225	9	wyoming	GPE
ftr-434	226	1	23	CARDINAL
ftr-434	228	1	e. i. dupont denemours & co.	PERSON
ftr-434	229	1	v. christopher	PERSON
ftr-434	229	2	431 f.2d	CARDINAL
ftr-434	229	3	1072	DATE
ftr-434	229	4	5th	ORDINAL
ftr-434	229	5	1970	DATE
ftr-434	229	6	400	CARDINAL
ftr-434	229	7	1971	DATE
ftr-434	230	1	24	CARDINAL
ftr-434	231	1	1(4	CARDINAL
ftr-434	231	2	14	CARDINAL
ftr-434	231	3	438	CARDINAL
ftr-434	231	4	1990	DATE
ftr-434	232	1	25	CARDINAL
ftr-434	233	1	kewanee oil co.	ORG
ftr-434	233	2	bicron corp.	ORG
ftr-434	233	3	416	CARDINAL
ftr-434	233	4	470	CARDINAL
ftr-434	233	5	1974	DATE
ftr-434	233	6	the u.s. supreme court	ORG
ftr-434	234	1	two	CARDINAL
ftr-434	235	1	18 months	DATE
ftr-434	236	1	35	CARDINAL
ftr-434	238	1	one year of the first	DATE
ftr-434	238	2	one year of the date	DATE
ftr-434	238	3	first	ORDINAL
ftr-434	240	1	26	CARDINAL
ftr-434	241	1	68	CARDINAL
ftr-434	241	2	university computing co.	ORG
ftr-434	241	3	lykes-youngstown corp.	ORG
ftr-434	241	4	504 f.2d 518	MONEY
ftr-434	241	5	5th	ORDINAL
ftr-434	241	6	1974	DATE
ftr-434	242	1	27	CARDINAL
ftr-434	243	1	20 years	DATE
ftr-434	244	1	35	CARDINAL
ftr-434	246	1	60-62	DATE
ftr-434	247	1	556	CARDINAL
ftr-434	247	2	florida	GPE
ftr-434	249	1	one	CARDINAL
ftr-434	253	1	28	CARDINAL
ftr-434	254	1	du pont de nemours & co.	ORG
ftr-434	254	2	united states	GPE
ftr-434	254	3	288	CARDINAL
ftr-434	254	4	904	CARDINAL
ftr-434	254	5	911	CARDINAL
ftr-434	254	6	1961	DATE
ftr-434	257	1	metallurgical industries inc.	ORG
ftr-434	258	1	fourtek, inc.	ORG
ftr-434	258	2	790	CARDINAL
ftr-434	258	3	1195	CARDINAL
ftr-434	258	4	5th	ORDINAL
ftr-434	258	5	1986	DATE
ftr-434	259	1	29	CARDINAL
ftr-434	261	1	30	CARDINAL
ftr-434	261	2	15	CARDINAL
ftr-434	262	1	1127	DATE
ftr-434	264	1	wal-mart	ORG
ftr-434	264	2	samara	GPE
ftr-434	264	3	inc.	ORG
ftr-434	264	4	529	CARDINAL
ftr-434	264	5	u.s.	GPE
ftr-434	264	6	205	CARDINAL
ftr-434	264	7	209	CARDINAL
ftr-434	264	8	2000	DATE
ftr-434	264	9	quoting qualitex co.	ORG
ftr-434	264	10	jacobson products co.	ORG
ftr-434	264	11	514	CARDINAL
ftr-434	264	12	159	CARDINAL
ftr-434	264	13	162	CARDINAL
ftr-434	264	14	1995	DATE
ftr-434	265	1	31	CARDINAL
ftr-434	265	2	15	CARDINAL
ftr-434	266	1	1127	DATE
ftr-434	267	1	557	CARDINAL
ftr-434	268	1	shape32	ORG
ftr-434	268	2	inherently33	ORG
ftr-434	268	3	meaning.34	PRODUCT
ftr-434	269	1	pto	ORG
ftr-434	269	2	32	DATE
ftr-434	270	1	two pesos, inc.	DATE
ftr-434	270	2	v. taco cabana, inc.	ORG
ftr-434	270	3	505	CARDINAL
ftr-434	270	4	763	CARDINAL
ftr-434	270	5	1992	DATE
ftr-434	271	1	two pesos	DATE
ftr-434	271	2	the u.s. supreme court	ORG
ftr-434	272	1	33	CARDINAL
ftr-434	273	1	wal-mart	ORG
ftr-434	273	2	samara	GPE
ftr-434	273	3	inc.	ORG
ftr-434	273	4	529	CARDINAL
ftr-434	273	5	u.s.	GPE
ftr-434	273	6	205	CARDINAL
ftr-434	273	7	209	CARDINAL
ftr-434	273	8	2000	DATE
ftr-434	273	9	2	CARDINAL
ftr-434	273	10	nike	ORG
ftr-434	273	11	recent years	DATE
ftr-434	274	1	34	CARDINAL
ftr-434	275	1	214	CARDINAL
ftr-434	277	1	kellog co.	ORG
ftr-434	277	2	national biscuit co.	ORG
ftr-434	277	3	305	CARDINAL
ftr-434	277	4	u.s.	GPE
ftr-434	277	5	111	CARDINAL
ftr-434	277	6	118	CARDINAL
ftr-434	278	1	oak grove smokehouse, inc.	ORG
ftr-434	278	2	698	CARDINAL
ftr-434	278	3	786	CARDINAL
ftr-434	278	4	791	CARDINAL
ftr-434	278	5	5th	ORDINAL
ftr-434	278	6	1983	DATE
ftr-434	279	1	pto	ORG
ftr-434	280	1	15	CARDINAL
ftr-434	281	1	1225(a)(3	CARDINAL
ftr-434	282	1	35	CARDINAL
ftr-434	283	1	j. thomas mccarthy	PERSON
ftr-434	283	2	mccarthy	PERSON
ftr-434	283	3	26.20	CARDINAL
ftr-434	283	4	26	CARDINAL
ftr-434	283	5	florida, inc.	ORG
ftr-434	284	1	244	CARDINAL
ftr-434	285	1	293	CARDINAL
ftr-434	285	2	tenn.	GPE
ftr-434	285	3	1965	DATE
ftr-434	286	1	15	CARDINAL
ftr-434	287	1	1125(a	CARDINAL
ftr-434	290	1	first	ORDINAL
ftr-434	291	1	section 43(a	LAW
ftr-434	292	1	558	CARDINAL
ftr-434	292	2	florida	GPE
ftr-434	292	3	five years	DATE
ftr-434	292	4	action37	PERSON
ftr-434	293	1	traditionally,38	PERSON
ftr-434	294	1	1989	DATE
ftr-434	294	2	an39	NORP
ftr-434	297	1	pto	ORG
ftr-434	297	2	will41	ORG
ftr-434	298	1	applicant42	ORG
ftr-434	298	2	six months	DATE
ftr-434	298	3	the six month	DATE
ftr-434	298	4	one year	DATE
ftr-434	298	5	three years	DATE
ftr-434	299	1	application43	ORG
ftr-434	300	1	will44	ORG
ftr-434	300	2	36	CARDINAL
ftr-434	300	3	15	CARDINAL
ftr-434	301	1	1072	DATE
ftr-434	301	2	lanham	ORG
ftr-434	301	3	15	CARDINAL
ftr-434	302	1	1057	CARDINAL
ftr-434	305	1	37	CARDINAL
ftr-434	305	2	15	CARDINAL
ftr-434	306	1	1065	DATE
ftr-434	306	2	15	CARDINAL
ftr-434	306	3	38	CARDINAL
ftr-434	306	4	15	CARDINAL
ftr-434	307	1	1121	DATE
ftr-434	307	2	39	CARDINAL
ftr-434	307	3	39	CARDINAL
ftr-434	308	1	l’oreal, s.a.	ORG
ftr-434	308	2	979	CARDINAL
ftr-434	308	3	499	CARDINAL
ftr-434	308	4	7th	ORDINAL
ftr-434	308	5	1992	DATE
ftr-434	308	6	15	CARDINAL
ftr-434	309	1	1989	DATE
ftr-434	310	1	40	CARDINAL
ftr-434	313	1	100-667	CARDINAL
ftr-434	313	2	102	CARDINAL
ftr-434	314	1	3935	CARDINAL
ftr-434	314	2	15	CARDINAL
ftr-434	315	1	1051	CARDINAL
ftr-434	316	1	41	CARDINAL
ftr-434	316	2	15	CARDINAL
ftr-434	317	1	1051(b)(1	CARDINAL
ftr-434	317	2	lanham	ORG
ftr-434	318	1	42	CARDINAL
ftr-434	320	1	43	CARDINAL
ftr-434	322	1	44	DATE
ftr-434	324	1	45	CARDINAL
ftr-434	324	2	15	CARDINAL
ftr-434	325	1	1057(b	CARDINAL
ftr-434	325	2	15	CARDINAL
ftr-434	326	1	1072	DATE
ftr-434	326	2	lanham	ORG
ftr-434	326	3	15	CARDINAL
ftr-434	327	1	1117	DATE
ftr-434	327	2	u.s.	GPE
ftr-434	328	1	15	CARDINAL
ftr-434	329	1	1124	DATE
ftr-434	330	1	j. thomas mccarthy	PERSON
ftr-434	330	2	supra	PERSON
ftr-434	330	3	35	CARDINAL
ftr-434	330	4	19.9	CARDINAL
ftr-434	331	1	2002	DATE
ftr-434	332	1	559	CARDINAL
ftr-434	333	1	46	CARDINAL
ftr-434	335	1	past49	ORG
ftr-434	336	1	pto	ORG
ftr-434	336	2	three months	DATE
ftr-434	341	1	d.	NORP
ftr-434	341	2	article i, section 8	LAW
ftr-434	341	3	8	CARDINAL
ftr-434	341	4	u.s.	GPE
ftr-434	341	5	congress	ORG
ftr-434	344	1	46	DATE
ftr-434	345	1	6-61	CARDINAL
ftr-434	346	1	47	CARDINAL
ftr-434	346	2	15	CARDINAL
ftr-434	347	1	1060(a	CARDINAL
ftr-434	348	1	48	CARDINAL
ftr-434	351	1	50	CARDINAL
ftr-434	352	1	2	CARDINAL
ftr-434	352	2	j. thomas mccarthy	PERSON
ftr-434	352	3	supra	PERSON
ftr-434	352	4	35	CARDINAL
ftr-434	352	5	17.06	CARDINAL
ftr-434	352	6	18.48	CARDINAL
ftr-434	353	1	215	CARDINAL
ftr-434	354	1	52	CARDINAL
ftr-434	355	1	17	CARDINAL
ftr-434	357	1	53	CARDINAL
ftr-434	358	1	phonorecord	GPE
ftr-434	359	1	17 u.s.c	CARDINAL
ftr-434	360	1	101	CARDINAL
ftr-434	361	1	560	CARDINAL
ftr-434	361	2	florida	GPE
ftr-434	362	1	exclusive54	GPE
ftr-434	362	2	u.s.	GPE
ftr-434	362	3	first	ORDINAL
ftr-434	362	4	three months	DATE
ftr-434	362	5	or57	PRODUCT
ftr-434	362	6	$200 to $150,000	MONEY
ftr-434	365	1	55	CARDINAL
ftr-434	366	1	106	CARDINAL
ftr-434	366	2	56	CARDINAL
ftr-434	367	1	robert p. merges	PERSON
ftr-434	367	2	peter s. menell & mark a. lemley	PERSON
ftr-434	367	3	372	DATE
ftr-434	367	4	2001	DATE
ftr-434	368	1	270	CARDINAL
ftr-434	369	1	57	CARDINAL
ftr-434	369	2	17	CARDINAL
ftr-434	371	1	58	CARDINAL
ftr-434	372	1	412	CARDINAL
ftr-434	372	2	3-month	DATE
ftr-434	372	3	504	CARDINAL
ftr-434	373	1	feltner v. columbia pictures television	PERSON
ftr-434	373	2	523	CARDINAL
ftr-434	373	3	u.s. 340	DATE
ftr-434	373	4	355	CARDINAL
ftr-434	373	5	1998	DATE
ftr-434	373	6	the u.s. supreme court	ORG
ftr-434	373	7	seventh	ORDINAL
ftr-434	374	1	ninth	ORDINAL
ftr-434	374	2	the supreme court	ORG
ftr-434	374	3	seventh	ORDINAL
ftr-434	376	1	the supreme court’s	ORG
ftr-434	378	1	523	CARDINAL
ftr-434	378	2	u.s.	GPE
ftr-434	378	3	355	CARDINAL
ftr-434	381	1	columbia pictures industries, inc.	ORG
ftr-434	381	2	v. krypton	PERSON
ftr-434	381	3	birmingham, inc.	ORG
ftr-434	381	4	259	CARDINAL
ftr-434	381	5	1186	CARDINAL
ftr-434	381	6	1192	CARDINAL
ftr-434	381	7	9th	ORDINAL
ftr-434	381	8	2001	DATE
ftr-434	381	9	2002	DATE
ftr-434	381	10	u.s.	GPE
ftr-434	381	11	649	CARDINAL
ftr-434	381	12	2002	DATE
ftr-434	382	1	561	CARDINAL
ftr-434	382	2	five years	DATE
ftr-434	382	3	first	ORDINAL
ftr-434	382	4	january 1, 1978	DATE
ftr-434	382	5	70 years	DATE
ftr-434	383	1	95 years	DATE
ftr-434	383	2	of61	PRODUCT
ftr-434	383	3	120 years	DATE
ftr-434	385	1	u.s.	GPE
ftr-434	385	2	one month	DATE
ftr-434	385	3	the united states	GPE
ftr-434	385	4	fide64	ORG
ftr-434	385	5	first	ORDINAL
ftr-434	387	1	one year	DATE
ftr-434	388	1	writing.67 e. computer	ORG
ftr-434	392	1	59	CARDINAL
ftr-434	392	2	17	CARDINAL
ftr-434	394	1	60	CARDINAL
ftr-434	396	1	1998	DATE
ftr-434	396	2	50 years	DATE
ftr-434	397	1	61	CARDINAL
ftr-434	398	1	one	CARDINAL
ftr-434	398	2	nine	CARDINAL
ftr-434	400	1	62	CARDINAL
ftr-434	402	1	63	CARDINAL
ftr-434	404	1	64	CARDINAL
ftr-434	405	1	u.s.	GPE
ftr-434	405	2	two months of the date	DATE
ftr-434	406	1	65	CARDINAL
ftr-434	407	1	66	CARDINAL
ftr-434	409	1	67	CARDINAL
ftr-434	409	2	72 am	TIME
ftr-434	410	1	jur	PERSON
ftr-434	410	2	2d	DATE
ftr-434	410	3	10-16	CARDINAL
ftr-434	410	4	1974	DATE
ftr-434	411	1	562	CARDINAL
ftr-434	411	2	florida	GPE
ftr-434	411	3	zeros	CARDINAL
ftr-434	412	1	protection.68 1	DATE
ftr-434	413	1	1980	DATE
ftr-434	417	1	2	CARDINAL
ftr-434	418	1	1976	DATE
ftr-434	418	2	1980	DATE
ftr-434	418	3	that72	PERSON
ftr-434	419	1	1980	DATE
ftr-434	419	2	68	CARDINAL
ftr-434	421	1	two	CARDINAL
ftr-434	422	1	pamela samuelson	PERSON
ftr-434	422	2	94	CARDINAL
ftr-434	423	1	l. rev	PERSON
ftr-434	423	2	2308	CARDINAL
ftr-434	423	3	2315	CARDINAL
ftr-434	424	1	section 101	LAW
ftr-434	425	1	17 u.s.c	CARDINAL
ftr-434	426	1	101	CARDINAL
ftr-434	426	2	69	CARDINAL
ftr-434	427	1	digital general corp.	ORG
ftr-434	427	2	digital computer controls, inc.	ORG
ftr-434	427	3	297	CARDINAL
ftr-434	427	4	433	CARDINAL
ftr-434	427	5	1971	DATE
ftr-434	427	6	aff’d 297	CARDINAL
ftr-434	427	7	437	CARDINAL
ftr-434	427	8	1972	DATE
ftr-434	428	1	70	CARDINAL
ftr-434	428	2	utsa § 2	ORG
ftr-434	428	3	3	CARDINAL
ftr-434	428	4	14	CARDINAL
ftr-434	428	5	449	CARDINAL
ftr-434	428	6	455	CARDINAL
ftr-434	428	7	1990	DATE
ftr-434	429	1	71	CARDINAL
ftr-434	430	1	27	CARDINAL
ftr-434	432	1	72	CARDINAL
ftr-434	432	2	17	CARDINAL
ftr-434	433	1	1476	CARDINAL
ftr-434	433	2	57	DATE
ftr-434	433	3	94th	LAW
ftr-434	433	4	2d	DATE
ftr-434	434	1	1976	DATE
ftr-434	434	2	1976	DATE
ftr-434	434	3	u.s.c.c.a.n. 5659	LAW
ftr-434	434	4	5670	DATE
ftr-434	434	5	section 102(b	LAW
ftr-434	435	1	2002	DATE
ftr-434	436	1	563	CARDINAL
ftr-434	437	1	75	CARDINAL
ftr-434	438	1	1976	DATE
ftr-434	440	1	is77	PRODUCT
ftr-434	442	1	screen79	ORG
ftr-434	442	2	computer81	GPE
ftr-434	444	1	to83	PRODUCT
ftr-434	445	1	73	CARDINAL
ftr-434	448	1	96-517	CARDINAL
ftr-434	448	2	94	CARDINAL
ftr-434	449	1	3028	CARDINAL
ftr-434	449	2	1980	DATE
ftr-434	449	3	17 u.s.c	QUANTITY
ftr-434	450	1	101	CARDINAL
ftr-434	451	1	74	CARDINAL
ftr-434	452	1	17	CARDINAL
ftr-434	453	1	101	CARDINAL
ftr-434	453	2	75	CARDINAL
ftr-434	455	1	76	DATE
ftr-434	456	1	whelan associates, inc.	ORG
ftr-434	457	1	v. jaslow dental laboratory, inc.	PERSON
ftr-434	457	2	797	CARDINAL
ftr-434	457	3	1222	CARDINAL
ftr-434	457	4	1233	CARDINAL
ftr-434	457	5	3d	CARDINAL
ftr-434	457	6	1986	DATE
ftr-434	458	1	479	CARDINAL
ftr-434	458	2	1987	DATE
ftr-434	462	1	h. r. rep	PERSON
ftr-434	463	1	1476	CARDINAL
ftr-434	463	2	57	DATE
ftr-434	463	3	94th	LAW
ftr-434	464	1	2d	DATE
ftr-434	465	1	1976	DATE
ftr-434	465	2	1976	DATE
ftr-434	465	3	u.s.c.c.a.n. 5659	LAW
ftr-434	465	4	5670	DATE
ftr-434	467	1	94	CARDINAL
ftr-434	467	2	90	CARDINAL
ftr-434	468	1	2541	CARDINAL
ftr-434	468	2	1976	DATE
ftr-434	468	3	17 u.s.c	QUANTITY
ftr-434	469	1	101	CARDINAL
ftr-434	471	1	whelan	PERSON
ftr-434	471	2	797 f.2d	QUANTITY
ftr-434	471	3	1242-3	DATE
ftr-434	472	1	1476	CARDINAL
ftr-434	472	2	52	CARDINAL
ftr-434	472	3	94th	LAW
ftr-434	472	4	2d	DATE
ftr-434	473	1	1976	DATE
ftr-434	474	1	80	CARDINAL
ftr-434	475	1	17	CARDINAL
ftr-434	476	1	102(a)(5	CARDINAL
ftr-434	476	2	6	CARDINAL
ftr-434	477	1	81	CARDINAL
ftr-434	477	2	17	CARDINAL
ftr-434	478	1	106	CARDINAL
ftr-434	479	1	82	CARDINAL
ftr-434	480	1	17	CARDINAL
ftr-434	481	1	117(a)(1	ORDINAL
ftr-434	481	2	2	CARDINAL
ftr-434	482	1	83	CARDINAL
ftr-434	483	1	17	CARDINAL
ftr-434	485	1	564	CARDINAL
ftr-434	485	2	florida	GPE
ftr-434	485	3	3	CARDINAL
ftr-434	486	1	the u.s. supreme court	ORG
ftr-434	487	1	the u.s. supreme court	ORG
ftr-434	489	1	1994	DATE
ftr-434	489	2	were86	PERSON
ftr-434	489	3	an estimated 14,000	CARDINAL
ftr-434	489	4	the united states	GPE
ftr-434	490	1	1996	DATE
ftr-434	490	2	pto	ORG
ftr-434	490	3	2000	DATE
ftr-434	490	4	over 40,000	CARDINAL
ftr-434	490	5	the united states	GPE
ftr-434	490	6	several thousand	CARDINAL
ftr-434	490	7	1	CARDINAL
ftr-434	493	1	one	CARDINAL
ftr-434	493	2	one	CARDINAL
ftr-434	494	1	of89	PRODUCT
ftr-434	494	2	u.s.	GPE
ftr-434	494	3	spiro agnew	PERSON
ftr-434	496	1	84	CARDINAL
ftr-434	497	1	gottschalk v. benson	PERSON
ftr-434	497	2	409	CARDINAL
ftr-434	497	3	63	DATE
ftr-434	497	4	1972	DATE
ftr-434	497	5	parker v. flook	PERSON
ftr-434	497	6	437	CARDINAL
ftr-434	497	7	584	CARDINAL
ftr-434	497	8	1978	DATE
ftr-434	498	1	85	CARDINAL
ftr-434	498	2	450	CARDINAL
ftr-434	498	3	175	CARDINAL
ftr-434	498	4	192	CARDINAL
ftr-434	498	5	1981	DATE
ftr-434	500	1	pamela samuelson	PERSON
ftr-434	500	2	benson	PERSON
ftr-434	500	3	39	CARDINAL
ftr-434	500	4	emory l. j. 1025	PERSON
ftr-434	500	5	1089	CARDINAL
ftr-434	501	1	87	DATE
ftr-434	501	2	menell & lemley	ORG
ftr-434	501	3	56	CARDINAL
ftr-434	501	4	1016	CARDINAL
ftr-434	501	5	2001	DATE
ftr-434	502	1	88	CARDINAL
ftr-434	503	1	1032.	DATE
ftr-434	505	1	yardley	ORG
ftr-434	505	2	493	CARDINAL
ftr-434	505	3	1389	CARDINAL
ftr-434	505	4	1394	DATE
ftr-434	505	5	c.c.p.a	NORP
ftr-434	505	6	1974	DATE
ftr-434	506	1	90	CARDINAL
ftr-434	507	1	yardley	ORG
ftr-434	507	2	493 f.2d	MONEY
ftr-434	507	3	1389	CARDINAL
ftr-434	507	4	1974	DATE
ftr-434	508	1	91	CARDINAL
ftr-434	509	1	1394.	DATE
ftr-434	511	1	565	CARDINAL
ftr-434	512	1	only 14 year	DATE
ftr-434	513	1	the u.s. supreme court	ORG
ftr-434	516	1	design95	ORG
ftr-434	516	2	2	CARDINAL
ftr-434	518	1	walt disney company’s	ORG
ftr-434	518	2	mickey mouse	PERSON
ftr-434	519	1	mickey	PERSON
ftr-434	520	1	mickey mouse	PERSON
ftr-434	520	2	mickey mouse	PERSON
ftr-434	520	3	mickey mouse	PERSON
ftr-434	521	1	1998	DATE
ftr-434	521	2	50 years	DATE
ftr-434	521	3	70 years	DATE
ftr-434	522	1	95 years	DATE
ftr-434	522	2	98 92	CARDINAL
ftr-434	523	1	1393-95	DATE
ftr-434	524	1	93	CARDINAL
ftr-434	525	1	mccarthy	PERSON
ftr-434	525	2	supra	PERSON
ftr-434	525	3	35	CARDINAL
ftr-434	525	4	6.31	CARDINAL
ftr-434	525	5	6-61	CARDINAL
ftr-434	525	6	frederick warne & co.	ORG
ftr-434	525	7	v. book sales inc.	ORG
ftr-434	525	8	481	CARDINAL
ftr-434	526	1	1191	CARDINAL
ftr-434	526	2	1979	DATE
ftr-434	528	1	mccarthy	PERSON
ftr-434	528	2	supra	PERSON
ftr-434	528	3	35	CARDINAL
ftr-434	528	4	6.18	CARDINAL
ftr-434	528	5	6-36	DATE
ftr-434	528	6	94	CARDINAL
ftr-434	529	1	feist publications, inc.	ORG
ftr-434	529	2	inc.	ORG
ftr-434	529	3	499	CARDINAL
ftr-434	529	4	u.s.	GPE
ftr-434	529	5	340	CARDINAL
ftr-434	529	6	1991	DATE
ftr-434	529	7	mccarthy	PERSON
ftr-434	529	8	supra	PERSON
ftr-434	529	9	35	CARDINAL
ftr-434	529	10	6.18	CARDINAL
ftr-434	529	11	6-38	CARDINAL
ftr-434	530	1	95	CARDINAL
ftr-434	531	1	mccarthy	PERSON
ftr-434	531	2	supra	PERSON
ftr-434	531	3	35	CARDINAL
ftr-434	531	4	6.18	CARDINAL
ftr-434	531	5	6-35	CARDINAL
ftr-434	531	6	6-36	DATE
ftr-434	532	1	96	CARDINAL
ftr-434	532	2	kohler co.	ORG
ftr-434	532	3	moen, inc.	ORG
ftr-434	532	4	12	CARDINAL
ftr-434	532	5	632	CARDINAL
ftr-434	532	6	7th	ORDINAL
ftr-434	532	7	1993	DATE
ftr-434	533	1	97	CARDINAL
ftr-434	533	2	menell & lemley	ORG
ftr-434	533	3	56	CARDINAL
ftr-434	533	4	425	CARDINAL
ftr-434	533	5	2001	DATE
ftr-434	533	6	mickey mouse	PERSON
ftr-434	534	1	98	CARDINAL
ftr-434	534	2	17	CARDINAL
ftr-434	536	1	566	CARDINAL
ftr-434	536	2	florida	GPE
ftr-434	536	3	120 years	DATE
ftr-434	536	4	mickey mouse	PERSON
ftr-434	537	1	walt disney company	ORG
ftr-434	537	2	mickey mouse symbols	PERSON
ftr-434	539	1	charities	PERSON
ftr-434	542	1	three	CARDINAL
ftr-434	543	1	one	CARDINAL
ftr-434	543	2	three	CARDINAL
ftr-434	546	1	99	CARDINAL
ftr-434	548	1	mccarthy	PERSON
ftr-434	548	2	supra	PERSON
ftr-434	548	3	35	CARDINAL
ftr-434	548	4	6.18	CARDINAL
ftr-434	548	5	6-38	CARDINAL
ftr-434	548	6	mickey mouse	PERSON
ftr-434	548	7	walt disney co.	ORG
ftr-434	548	8	v. powell	PERSON
ftr-434	548	9	698	CARDINAL
ftr-434	549	1	10	CARDINAL
ftr-434	549	2	1988	DATE
ftr-434	549	3	897 f.2d	MONEY
ftr-434	549	4	565	CARDINAL
ftr-434	549	5	d.c	GPE
ftr-434	549	6	cir. 1990	ORG
ftr-434	550	1	101	CARDINAL
ftr-434	558	1	103	CARDINAL
ftr-434	560	1	104	CARDINAL
ftr-434	562	1	105	CARDINAL
ftr-434	563	1	1.513-1(b	CARDINAL
ftr-434	563	2	carla neely freitag	PERSON
ftr-434	563	3	874	CARDINAL
ftr-434	565	1	2002	DATE
ftr-434	566	1	567	CARDINAL
ftr-434	567	1	ubit.	GPE
ftr-434	569	1	third	ORDINAL
ftr-434	570	1	one	CARDINAL
ftr-434	572	1	two	CARDINAL
ftr-434	573	1	first	ORDINAL
ftr-434	576	1	third	ORDINAL
ftr-434	577	1	106	CARDINAL
ftr-434	578	1	united states	ORG
ftr-434	578	2	american bar endowment	ORG
ftr-434	578	3	477	CARDINAL
ftr-434	578	4	105	CARDINAL
ftr-434	578	5	111	CARDINAL
ftr-434	578	6	1986	DATE
ftr-434	578	7	justice	ORG
ftr-434	579	1	107	CARDINAL
ftr-434	580	1	1.513-1(c)(1	CARDINAL
ftr-434	581	1	108	CARDINAL
ftr-434	584	1	1.513-1(c)(2)(iii	CARDINAL
ftr-434	585	1	110	CARDINAL
ftr-434	586	1	1.513-1(d)(2	CARDINAL
ftr-434	587	1	111	CARDINAL
ftr-434	588	1	1.513-1(d)(3	DATE
ftr-434	589	1	112	CARDINAL
ftr-434	591	1	568	CARDINAL
ftr-434	591	2	florida	GPE
ftr-434	593	1	second	ORDINAL
ftr-434	593	2	section 512(b)(5	LAW
ftr-434	596	1	a.	PERSON
ftr-434	596	2	76	CARDINAL
ftr-434	596	3	irs	ORG
ftr-434	599	1	irs	ORG
ftr-434	599	2	the ubit under section 512(b)(2	ORG
ftr-434	600	1	irs	ORG
ftr-434	601	1	81	CARDINAL
ftr-434	601	2	irs	ORG
ftr-434	601	3	113	CARDINAL
ftr-434	601	4	ubit	GPE
ftr-434	602	1	irc	PERSON
ftr-434	603	1	114	CARDINAL
ftr-434	603	2	833 f.2d	CARDINAL
ftr-434	603	3	723	CARDINAL
ftr-434	603	4	1987	DATE
ftr-434	603	5	aff’g 87 t.c	QUANTITY
ftr-434	603	6	747	CARDINAL
ftr-434	603	7	1986	DATE
ftr-434	605	1	73	CARDINAL
ftr-434	605	2	262	CARDINAL
ftr-434	605	3	supra	PERSON
ftr-434	605	4	105	CARDINAL
ftr-434	605	5	a-87	ORG
ftr-434	606	1	115	CARDINAL
ftr-434	608	1	116	CARDINAL
ftr-434	608	2	1976-2	DATE
ftr-434	608	3	178	CARDINAL
ftr-434	609	1	117	CARDINAL
ftr-434	610	1	d.	NORP
ftr-434	611	1	118	CARDINAL
ftr-434	614	1	73	CARDINAL
ftr-434	614	2	262	CARDINAL
ftr-434	614	3	119	CARDINAL
ftr-434	614	4	1981	DATE
ftr-434	614	5	2	CARDINAL
ftr-434	614	6	135	CARDINAL
ftr-434	614	7	120	CARDINAL
ftr-434	615	1	170	CARDINAL
ftr-434	616	1	2002	DATE
ftr-434	617	1	569	CARDINAL
ftr-434	618	1	irs	ORG
ftr-434	622	1	69	CARDINAL
ftr-434	624	1	121	CARDINAL
ftr-434	624	2	1981	DATE
ftr-434	624	3	2	CARDINAL
ftr-434	625	1	135	CARDINAL
ftr-434	627	1	122	CARDINAL
ftr-434	628	1	136	CARDINAL
ftr-434	629	1	123	CARDINAL
ftr-434	630	1	sierra club, inc.	ORG
ftr-434	631	1	103	CARDINAL
ftr-434	631	2	307	CARDINAL
ftr-434	631	3	1994	DATE
ftr-434	631	4	86	CARDINAL
ftr-434	631	5	1526	CARDINAL
ftr-434	631	6	9th	ORDINAL
ftr-434	631	7	1996	DATE
ftr-434	632	1	77	CARDINAL
ftr-434	632	2	t.c.	PERSON
ftr-434	632	3	1999	DATE
ftr-434	632	4	oregon state university	ORG
ftr-434	633	1	71	CARDINAL
ftr-434	633	2	cch) 1935 (1996	ORG
ftr-434	633	3	aff’d 193 f.3d 1098	ORG
ftr-434	633	4	9th	ORDINAL
ftr-434	633	5	1999	DATE
ftr-434	634	1	124	CARDINAL
ftr-434	635	1	oregon state university alumni ass’n	ORG
ftr-434	636	1	71	CARDINAL
ftr-434	636	2	cch) 1935,	ORG
ftr-434	636	3	193940	DATE
ftr-434	636	4	1996	DATE
ftr-434	636	5	112 t.c	QUANTITY
ftr-434	637	1	332	CARDINAL
ftr-434	637	2	1999	DATE
ftr-434	637	3	fed’n	CARDINAL
ftr-434	638	1	77	CARDINAL
ftr-434	638	2	t.c.	PERSON
ftr-434	638	3	2227	CARDINAL
ftr-434	638	4	1999	DATE
ftr-434	639	1	125	CARDINAL
ftr-434	639	2	1969-2	DATE
ftr-434	639	3	129	CARDINAL
ftr-434	640	1	126	CARDINAL
ftr-434	641	1	130	CARDINAL
ftr-434	642	1	florida	GPE
ftr-434	643	1	congress	ORG
ftr-434	643	2	1917	DATE
ftr-434	644	1	contribution128	GPE
ftr-434	645	1	a. itemized	PERSON
ftr-434	648	1	3% and 80%	PERCENT
ftr-434	648	2	3%	PERCENT
ftr-434	648	3	127	CARDINAL
ftr-434	649	1	50	CARDINAL
ftr-434	649	2	mo	GPE
ftr-434	649	3	l. rev.	PERSON
ftr-434	649	4	85	CARDINAL
ftr-434	649	5	87	CARDINAL
ftr-434	649	6	1985	DATE
ftr-434	651	1	the taxable year	DATE
ftr-434	652	1	129	CARDINAL
ftr-434	653	1	1.170a-1(c)(1	CARDINAL
ftr-434	655	1	100	MONEY
ftr-434	655	2	50	MONEY
ftr-434	655	3	50	MONEY
ftr-434	655	4	130	CARDINAL
ftr-434	657	1	§	GPE
ftr-434	657	2	62	CARDINAL
ftr-434	657	3	151	CARDINAL
ftr-434	658	1	131	CARDINAL
ftr-434	659	1	each year	DATE
ftr-434	661	1	2002	DATE
ftr-434	661	2	7,850	MONEY
ftr-434	661	3	6,900	MONEY
ftr-434	661	4	4,700	MONEY
ftr-434	661	5	3,925	MONEY
ftr-434	662	1	2002	DATE
ftr-434	663	1	571	CARDINAL
ftr-434	663	2	80%	PERCENT
ftr-434	664	1	2002	DATE
ftr-434	664	2	137,300	MONEY
ftr-434	664	3	68,650	MONEY
ftr-434	665	1	3%/80%	PERCENT
ftr-434	666	1	3%/80%	PERCENT
ftr-434	666	2	2%	PERCENT
ftr-434	666	3	section 67(a	LAW
ftr-434	667	1	3%/80%	PERCENT
ftr-434	667	2	#3	CARDINAL
ftr-434	667	3	texas	GPE
ftr-434	667	4	hank	GPE
ftr-434	667	5	california cal	ORG
ftr-434	667	6	$1 million	MONEY
ftr-434	667	7	2002	DATE
ftr-434	669	1	3%/80%	PERCENT
ftr-434	669	2	texas	GPE
ftr-434	669	3	hank	GPE
ftr-434	669	4	california cal 1	EVENT
ftr-434	669	5	state &	ORG
ftr-434	669	6	85,000	MONEY
ftr-434	669	7	2	CARDINAL
ftr-434	669	8	$2,000 $	MONEY
ftr-434	670	1	-0-04	ORG
ftr-434	671	1	$30,000 $	MONEY
ftr-434	671	2	30,000	MONEY
ftr-434	672	1	misc	PERSON
ftr-434	673	1	-0-0total	ORG
ftr-434	673	2	$32,000 $117,000	MONEY
ftr-434	673	3	25,600	MONEY
ftr-434	673	4	25,881	MONEY
ftr-434	674	1	6,400	MONEY
ftr-434	676	1	133	CARDINAL
ftr-434	678	1	134	CARDINAL
ftr-434	682	1	alaska	GPE
ftr-434	682	2	florida	GPE
ftr-434	682	3	nevada	GPE
ftr-434	682	4	south dakota	GPE
ftr-434	682	5	texas	GPE
ftr-434	682	6	washington	GPE
ftr-434	682	7	wyoming	GPE
ftr-434	683	1	new hampshire	GPE
ftr-434	683	2	tennessee	GPE
ftr-434	686	1	389	CARDINAL
ftr-434	686	2	104th	LAW
ftr-434	686	3	2d	CARDINAL
ftr-434	687	1	1995	DATE
ftr-434	687	2	u.s.c.c.a.n.	LAW
ftr-434	688	1	1008	DATE
ftr-434	688	2	judiciary committee	ORG
ftr-434	688	3	104	CARDINAL
ftr-434	689	1	572	CARDINAL
ftr-434	689	2	florida	GPE
ftr-434	690	1	california	GPE
ftr-434	690	2	above $51,350	MONEY
ftr-434	691	1	cch	PERSON
ftr-434	691	2	905	CARDINAL
ftr-434	691	3	1328	CARDINAL
ftr-434	692	1	section 68(a	LAW
ftr-434	692	2	texas	GPE
ftr-434	692	3	80%	PERCENT
ftr-434	692	4	32,000	MONEY
ftr-434	692	5	80%	PERCENT
ftr-434	692	6	25,600	MONEY
ftr-434	692	7	3%	PERCENT
ftr-434	692	8	$1 million $137,300	MONEY
ftr-434	692	9	862,700	MONEY
ftr-434	692	10	3%	PERCENT
ftr-434	692	11	25,881	MONEY
ftr-434	693	1	section 68(a	LAW
ftr-434	693	2	california cal	GPE
ftr-434	693	3	80%	PERCENT
ftr-434	693	4	117,000	MONEY
ftr-434	693	5	80%	PERCENT
ftr-434	693	6	93,600	MONEY
ftr-434	693	7	3%	PERCENT
ftr-434	693	8	$1 million $137,300	MONEY
ftr-434	693	9	862,700	MONEY
ftr-434	693	10	3%	PERCENT
ftr-434	693	11	25,881	MONEY
ftr-434	694	1	texas	GPE
ftr-434	694	2	hank	PERSON
ftr-434	694	3	only 20%	PERCENT
ftr-434	694	4	6,000	MONEY
ftr-434	694	5	30,000	MONEY
ftr-434	695	1	california cal	ORG
ftr-434	695	2	30,000	MONEY
ftr-434	696	1	cal	ORG
ftr-434	696	2	california	GPE
ftr-434	696	3	section 68(a	LAW
ftr-434	696	4	cal	ORG
ftr-434	697	1	cal	ORG
ftr-434	697	2	california	GPE
ftr-434	698	1	c. 50%	PERCENT
ftr-434	698	2	30% and 20%	PERCENT
ftr-434	699	1	section 172	LAW
ftr-434	700	1	up to 50%	PERCENT
ftr-434	701	1	30%	PERCENT
ftr-434	702	1	138	CARDINAL
ftr-434	702	2	30% and 20%	PERCENT
ftr-434	702	3	135	CARDINAL
ftr-434	704	1	136	CARDINAL
ftr-434	706	1	137	CARDINAL
ftr-434	707	1	170(b)(1)(b)(i	CARDINAL
ftr-434	708	1	138	CARDINAL
ftr-434	709	1	2	CARDINAL
ftr-434	709	2	3	CARDINAL
ftr-434	711	1	2	CARDINAL
ftr-434	711	2	3	CARDINAL
ftr-434	713	1	2002	DATE
ftr-434	714	1	573 50% and 30%	PERCENT
ftr-434	715	1	the next five years	DATE
ftr-434	716	1	five	CARDINAL
ftr-434	720	1	139	CARDINAL
ftr-434	722	1	140	CARDINAL
ftr-434	724	1	141	CARDINAL
ftr-434	726	1	more than one year	DATE
ftr-434	726	2	one year	DATE
ftr-434	727	1	3	CARDINAL
ftr-434	728	1	142	CARDINAL
ftr-434	730	1	143	CARDINAL
ftr-434	731	1	1221(a)(3	CARDINAL
ftr-434	731	2	216-220	QUANTITY
ftr-434	732	1	574	CARDINAL
ftr-434	732	2	florida	GPE
ftr-434	739	1	144	CARDINAL
ftr-434	742	1	170(e)(1)(b)(ii	CARDINAL
ftr-434	743	1	145	CARDINAL
ftr-434	744	1	robert anthoine	PERSON
ftr-434	744	2	35	CARDINAL
ftr-434	744	3	239	CARDINAL
ftr-434	744	4	1980	DATE
ftr-434	744	5	douglas j. bell	PERSON
ftr-434	745	1	170(e)(1)(a	DATE
ftr-434	745	2	37	CARDINAL
ftr-434	745	3	w. res	PERSON
ftr-434	746	1	l. rev	PERSON
ftr-434	747	1	536	CARDINAL
ftr-434	747	2	1987	DATE
ftr-434	748	1	146	CARDINAL
ftr-434	748	2	170(e)(1)(b)(i	CARDINAL
ftr-434	748	3	145	CARDINAL
ftr-434	748	4	244	CARDINAL
ftr-434	749	1	147	CARDINAL
ftr-434	755	1	148	CARDINAL
ftr-434	756	1	arthur anderson	PERSON
ftr-434	756	2	158	CARDINAL
ftr-434	756	3	1995	DATE
ftr-434	756	4	two	CARDINAL
ftr-434	757	1	1981	DATE
ftr-434	757	2	congress	ORG
ftr-434	758	1	2055(e)(4	CARDINAL
ftr-434	759	1	2002	DATE
ftr-434	760	1	575	CARDINAL
ftr-434	764	1	1	CARDINAL
ftr-434	764	2	section 1235(a	LAW
ftr-434	764	3	149	CARDINAL
ftr-434	765	1	170(f)(3)(b)(ii	CARDINAL
ftr-434	766	1	150	CARDINAL
ftr-434	767	1	2	CARDINAL
ftr-434	767	2	3	CARDINAL
ftr-434	768	1	138	CARDINAL
ftr-434	770	1	170(e)(1)(b)(ii	CARDINAL
ftr-434	771	1	151	CARDINAL
ftr-434	772	1	1950	DATE
ftr-434	773	1	s.	PERSON
ftr-434	774	1	2375	CARDINAL
ftr-434	775	1	2d	CARDINAL
ftr-434	776	1	44	CARDINAL
ftr-434	776	2	1950	DATE
ftr-434	776	3	1950-2	DATE
ftr-434	777	1	515	CARDINAL
ftr-434	778	1	170(e)(1)(a	DATE
ftr-434	778	2	37	CARDINAL
ftr-434	778	3	w. res	PERSON
ftr-434	779	1	l. rev	PERSON
ftr-434	779	2	536	CARDINAL
ftr-434	779	3	559	CARDINAL
ftr-434	779	4	n.157-158	DATE
ftr-434	779	5	1987	DATE
ftr-434	781	1	t. advani	PERSON
ftr-434	781	2	211	CARDINAL
ftr-434	781	3	213	CARDINAL
ftr-434	781	4	march 2001	DATE
ftr-434	782	1	576	CARDINAL
ftr-434	782	2	florida	GPE
ftr-434	785	1	section 1235	LAW
ftr-434	786	1	2	CARDINAL
ftr-434	787	1	152	CARDINAL
ftr-434	788	1	more than 1 year	DATE
ftr-434	793	1	section 1235	LAW
ftr-434	794	1	s.	PERSON
ftr-434	794	2	1622	CARDINAL
ftr-434	794	3	83d	CARDINAL
ftr-434	794	4	2d	CARDINAL
ftr-434	795	1	439	CARDINAL
ftr-434	795	2	1954	DATE
ftr-434	795	3	section 1235	LAW
ftr-434	795	4	charles edward falk	PERSON
ftr-434	795	5	557	CARDINAL
ftr-434	796	1	bna) b-301	ORG
ftr-434	796	2	advani	PERSON
ftr-434	796	3	supra	PERSON
ftr-434	796	4	151	CARDINAL
ftr-434	796	5	212	CARDINAL
ftr-434	797	1	section 1235	LAW
ftr-434	798	1	falk	PERSON
ftr-434	799	1	congress	ORG
ftr-434	799	2	1950	DATE
ftr-434	799	3	congress	ORG
ftr-434	799	4	1221(a)(3	CARDINAL
ftr-434	799	5	151	CARDINAL
ftr-434	799	6	1954	DATE
ftr-434	799	7	congress	ORG
ftr-434	799	8	1235	CARDINAL
ftr-434	800	1	153	CARDINAL
ftr-434	801	1	supra	PERSON
ftr-434	801	2	141	CARDINAL
ftr-434	802	1	154	CARDINAL
ftr-434	806	1	155	CARDINAL
ftr-434	807	1	1.1235-2(a	CARDINAL
ftr-434	807	2	1622	CARDINAL
ftr-434	807	3	83rd cong	LOC
ftr-434	807	4	2d	CARDINAL
ftr-434	808	1	439	CARDINAL
ftr-434	808	2	1954	DATE
ftr-434	808	3	152	CARDINAL
ftr-434	808	4	section 1235	LAW
ftr-434	808	5	gilson v. commissioner	PERSON
ftr-434	809	1	48	CARDINAL
ftr-434	809	2	922	CARDINAL
ftr-434	809	3	926	CARDINAL
ftr-434	809	4	1984	DATE
ftr-434	809	5	82	CARDINAL
ftr-434	809	6	only one	CARDINAL
ftr-434	809	7	two	CARDINAL
ftr-434	810	1	section 1235	LAW
ftr-434	811	1	2002	DATE
ftr-434	812	1	577	CARDINAL
ftr-434	814	1	for157	DATE
ftr-434	814	2	one-fourth	CARDINAL
ftr-434	814	3	three-fourth	CARDINAL
ftr-434	814	4	one-fourth	CARDINAL
ftr-434	815	1	1958	DATE
ftr-434	815	2	irs	ORG
ftr-434	815	3	3	CARDINAL
ftr-434	816	1	156	CARDINAL
ftr-434	818	1	supra	PERSON
ftr-434	818	2	147	CARDINAL
ftr-434	819	1	157	CARDINAL
ftr-434	819	2	1235	CARDINAL
ftr-434	823	1	1.1235-2(b)(1)(ii	CARDINAL
ftr-434	825	1	1.1235-2(b)(1)(i	CARDINAL
ftr-434	826	1	158	CARDINAL
ftr-434	828	1	58-260	CARDINAL
ftr-434	828	2	1958-1	DATE
ftr-434	828	3	126	CARDINAL
ftr-434	830	1	one-fourth	CARDINAL
ftr-434	831	1	irs	ORG
ftr-434	831	2	one-fourth	CARDINAL
ftr-434	832	1	1969	DATE
ftr-434	832	2	congress	ORG
ftr-434	832	3	1969	DATE
ftr-434	834	1	91-172	CARDINAL
ftr-434	836	1	1.170a-7(a)(2)(i	CARDINAL
ftr-434	837	1	159	CARDINAL
ftr-434	838	1	d.	NORP
ftr-434	839	1	barbara l. kirschten & carla neeley freitag	PERSON
ftr-434	839	2	521	CARDINAL
ftr-434	840	1	11	DATE
ftr-434	841	1	578	CARDINAL
ftr-434	841	2	florida	GPE
ftr-434	843	1	irs	ORG
ftr-434	845	1	4	CARDINAL
ftr-434	846	1	section 1235	LAW
ftr-434	847	1	1235163	DATE
ftr-434	847	2	50%	PERCENT
ftr-434	847	3	3%/80%	PERCENT
ftr-434	848	1	50%	PERCENT
ftr-434	848	2	the year	DATE
ftr-434	848	3	up to 50%	PERCENT
ftr-434	848	4	five years	DATE
ftr-434	849	1	2002	DATE
ftr-434	849	2	137,300	MONEY
ftr-434	849	3	68,650	MONEY
ftr-434	849	4	3%	PERCENT
ftr-434	849	5	80%	PERCENT
ftr-434	849	6	the year	DATE
ftr-434	850	1	supra	PERSON
ftr-434	850	2	132	CARDINAL
ftr-434	852	1	160	CARDINAL
ftr-434	856	1	1.446-1(c)(1)(i	CARDINAL
ftr-434	857	1	161	CARDINAL
ftr-434	859	1	levine v. commissioner	PERSON
ftr-434	859	2	54	CARDINAL
ftr-434	859	3	209	CARDINAL
ftr-434	859	4	t.c.	ORG
ftr-434	859	5	87,413	CARDINAL
ftr-434	859	6	1987	DATE
ftr-434	859	7	the year	DATE
ftr-434	859	8	7,000	MONEY
ftr-434	860	1	162	CARDINAL
ftr-434	860	2	cupler v. commissioner	PERSON
ftr-434	860	3	64	CARDINAL
ftr-434	860	4	946	CARDINAL
ftr-434	860	5	954	CARDINAL
ftr-434	860	6	1975	DATE
ftr-434	861	1	one	CARDINAL
ftr-434	862	1	advani	PERSON
ftr-434	862	2	supra	PERSON
ftr-434	862	3	151	CARDINAL
ftr-434	862	4	219	CARDINAL
ftr-434	862	5	163	CARDINAL
ftr-434	865	1	76	CARDINAL
ftr-434	865	2	1976-2	DATE
ftr-434	865	3	248	CARDINAL
ftr-434	865	4	152	CARDINAL
ftr-434	865	5	section 1235	LAW
ftr-434	866	1	section 1235	LAW
ftr-434	866	2	2002	DATE
ftr-434	866	3	579	CARDINAL
ftr-434	867	1	section 1235	LAW
ftr-434	868	1	section 1235 does not164	LAW
ftr-434	868	2	property.165	ORG
ftr-434	868	3	irs	ORG
ftr-434	869	1	irs	ORG
ftr-434	870	1	smith167 v. commissioner	ORG
ftr-434	870	2	hewlett-packard	ORG
ftr-434	870	3	200,000	MONEY
ftr-434	871	1	irs	ORG
ftr-434	871	2	3,500.168	MONEY
ftr-434	872	1	john a. cupler ii	PERSON
ftr-434	873	1	cupler	PERSON
ftr-434	873	2	at least 50	CARDINAL
ftr-434	875	1	1.1235-2(d)(2	CARDINAL
ftr-434	877	1	164	CARDINAL
ftr-434	878	1	1.1235-2(b)(1	MONEY
ftr-434	878	2	s.	PERSON
ftr-434	878	3	1622	CARDINAL
ftr-434	878	4	83d	CARDINAL
ftr-434	878	5	2d	CARDINAL
ftr-434	879	1	438	CARDINAL
ftr-434	879	2	1954	DATE
ftr-434	879	3	152	CARDINAL
ftr-434	880	1	165	CARDINAL
ftr-434	881	1	69	CARDINAL
ftr-434	881	2	1969-2	DATE
ftr-434	881	3	164	CARDINAL
ftr-434	881	4	section 1235	LAW
ftr-434	882	1	section 1235	LAW
ftr-434	883	1	falk	ORG
ftr-434	883	2	152	CARDINAL
ftr-434	883	3	a-27	GPE
ftr-434	885	1	179	CARDINAL
ftr-434	886	1	166	CARDINAL
ftr-434	887	1	smith v. commissioner	PERSON
ftr-434	887	2	41	CARDINAL
ftr-434	887	3	1427	DATE
ftr-434	887	4	t.c.	ORG
ftr-434	887	5	81,219	CARDINAL
ftr-434	887	6	1981	DATE
ftr-434	888	1	167	CARDINAL
ftr-434	891	1	1.170a-1(c)(1	CARDINAL
ftr-434	892	1	168	CARDINAL
ftr-434	893	1	41	CARDINAL
ftr-434	894	1	cch	PERSON
ftr-434	894	2	1427	CARDINAL
ftr-434	895	1	169	CARDINAL
ftr-434	895	2	cupler v. commissioner	PERSON
ftr-434	895	3	64	CARDINAL
ftr-434	895	4	946	CARDINAL
ftr-434	895	5	954	CARDINAL
ftr-434	895	6	1970	DATE
ftr-434	896	1	580	CARDINAL
ftr-434	896	2	florida	GPE
ftr-434	897	1	cupler	PERSON
ftr-434	898	1	cupler	PERSON
ftr-434	898	2	144,500	MONEY
ftr-434	898	3	149,990	MONEY
ftr-434	899	1	irs	ORG
ftr-434	899	2	cupler	PERSON
ftr-434	899	3	only $10,000	MONEY
ftr-434	899	4	15,000	MONEY
ftr-434	900	1	5	CARDINAL
ftr-434	904	1	170	CARDINAL
ftr-434	906	1	supra	PERSON
ftr-434	906	2	144	CARDINAL
ftr-434	907	1	171	CARDINAL
ftr-434	909	1	supra	PERSON
ftr-434	909	2	144	CARDINAL
ftr-434	910	1	172	CARDINAL
ftr-434	911	1	irs	ORG
ftr-434	914	1	62	CARDINAL
ftr-434	914	2	684	CARDINAL
ftr-434	914	3	1974	DATE
ftr-434	914	4	aff’d 523 f.2d	MONEY
ftr-434	914	5	1308	DATE
ftr-434	914	6	8th	ORDINAL
ftr-434	914	7	1975	DATE
ftr-434	914	8	acq.	GPE
ftr-434	916	1	78-197	CARDINAL
ftr-434	916	2	1978-1	DATE
ftr-434	916	3	grove v. commissioner	ORG
ftr-434	916	4	490	CARDINAL
ftr-434	916	5	241	CARDINAL
ftr-434	916	6	2d	DATE
ftr-434	916	7	1973	DATE
ftr-434	916	8	carrington v. united states	PERSON
ftr-434	916	9	476	CARDINAL
ftr-434	916	10	704	CARDINAL
ftr-434	916	11	5th	ORDINAL
ftr-434	916	12	1973	DATE
ftr-434	917	1	173	CARDINAL
ftr-434	918	1	supra	PERSON
ftr-434	918	2	116	CARDINAL
ftr-434	919	1	2002	DATE
ftr-434	920	1	581	CARDINAL
ftr-434	921	1	1	CARDINAL
ftr-434	923	1	174	CARDINAL
ftr-434	924	1	bicron corp.	ORG
ftr-434	924	2	416	CARDINAL
ftr-434	924	3	470	CARDINAL
ftr-434	924	4	1974	DATE
ftr-434	924	5	25	CARDINAL
ftr-434	926	1	20 years	DATE
ftr-434	927	1	35	CARDINAL
ftr-434	930	1	the united states	GPE
ftr-434	930	2	18 months	DATE
ftr-434	930	3	35	CARDINAL
ftr-434	931	1	20 years	DATE
ftr-434	932	1	35	CARDINAL
ftr-434	933	1	pto	ORG
ftr-434	936	1	warner-lambert pharmaceutical co.	ORG
ftr-434	936	2	reynolds, inc.	ORG
ftr-434	936	3	178	CARDINAL
ftr-434	937	1	655	CARDINAL
ftr-434	937	2	1959	DATE
ftr-434	938	1	listerine®	ORG
ftr-434	939	1	175	CARDINAL
ftr-434	940	1	supra	PERSON
ftr-434	940	2	22	CARDINAL
ftr-434	941	1	14	CARDINAL
ftr-434	941	2	438	CARDINAL
ftr-434	941	3	1990	DATE
ftr-434	941	4	43	CARDINAL
ftr-434	942	1	2001	DATE
ftr-434	942	2	supp	GPE
ftr-434	942	3	177	CARDINAL
ftr-434	943	1	california	GPE
ftr-434	945	1	3426.1	CARDINAL
ftr-434	945	2	1997	DATE
ftr-434	946	1	582	CARDINAL
ftr-434	946	2	florida	GPE
ftr-434	947	1	177	CARDINAL
ftr-434	948	1	1999	DATE
ftr-434	948	2	no later than 18 months	DATE
ftr-434	948	3	2	CARDINAL
ftr-434	948	4	section 1235(a	LAW
ftr-434	952	1	section 1235(a	LAW
ftr-434	952	2	176	CARDINAL
ftr-434	952	3	35	CARDINAL
ftr-434	953	1	101	CARDINAL
ftr-434	953	2	177	CARDINAL
ftr-434	953	3	35	CARDINAL
ftr-434	954	1	102	CARDINAL
ftr-434	954	2	103	CARDINAL
ftr-434	955	1	178	CARDINAL
ftr-434	955	2	35	CARDINAL
ftr-434	956	1	pto	ORG
ftr-434	957	1	179	CARDINAL
ftr-434	959	1	section 1235	LAW
ftr-434	961	1	1.1235-2(a	CARDINAL
ftr-434	961	2	1622	CARDINAL
ftr-434	962	1	2d	DATE
ftr-434	962	2	439	CARDINAL
ftr-434	962	3	152	CARDINAL
ftr-434	963	1	180	CARDINAL
ftr-434	965	1	one year of the first	DATE
ftr-434	966	1	35	CARDINAL
ftr-434	968	1	182	CARDINAL
ftr-434	968	2	170(e)(1)(a	CARDINAL
ftr-434	969	1	2002	DATE
ftr-434	970	1	583	CARDINAL
ftr-434	971	1	four	CARDINAL
ftr-434	971	2	more than one year	DATE
ftr-434	972	1	a. property.—a	PERSON
ftr-434	975	1	section 1235	LAW
ftr-434	976	1	section 1221	LAW
ftr-434	977	1	irs	ORG
ftr-434	978	1	irs	ORG
ftr-434	978	2	three	CARDINAL
ftr-434	978	3	two	CARDINAL
ftr-434	978	4	187	CARDINAL
ftr-434	979	1	64	CARDINAL
ftr-434	979	2	irs	ORG
ftr-434	979	3	section 351	LAW
ftr-434	985	1	irs	ORG
ftr-434	985	2	183	CARDINAL
ftr-434	987	1	supra	PERSON
ftr-434	987	2	159	CARDINAL
ftr-434	988	1	184	CARDINAL
ftr-434	989	1	ofria v. commissioner	PERSON
ftr-434	989	2	77	CARDINAL
ftr-434	989	3	524	CARDINAL
ftr-434	989	4	535	CARDINAL
ftr-434	989	5	1981	DATE
ftr-434	989	6	nonacq	GPE
ftr-434	990	1	1983-1	DATE
ftr-434	990	2	1.	CARDINAL
ftr-434	990	3	185	CARDINAL
ftr-434	993	1	55	CARDINAL
ftr-434	993	2	1955-1	DATE
ftr-434	993	3	388	CARDINAL
ftr-434	994	1	64	CARDINAL
ftr-434	994	2	1964-1	DATE
ftr-434	994	3	1	CARDINAL
ftr-434	994	4	133	CARDINAL
ftr-434	995	1	71-564	CARDINAL
ftr-434	995	2	1971-2	DATE
ftr-434	995	3	179	CARDINAL
ftr-434	996	1	187	CARDINAL
ftr-434	997	1	proc	PERSON
ftr-434	998	1	69-19	CARDINAL
ftr-434	998	2	301	CARDINAL
ftr-434	998	3	proc	PERSON
ftr-434	999	1	74-36	DATE
ftr-434	999	2	491	CARDINAL
ftr-434	1000	1	188	CARDINAL
ftr-434	1001	1	one	CARDINAL
ftr-434	1005	1	189	CARDINAL
ftr-434	1006	1	64	CARDINAL
ftr-434	1006	2	1964-1	DATE
ftr-434	1006	3	1	CARDINAL
ftr-434	1006	4	133	CARDINAL
ftr-434	1007	1	584	CARDINAL
ftr-434	1007	2	florida	GPE
ftr-434	1008	1	69	CARDINAL
ftr-434	1008	2	irs	ORG
ftr-434	1008	3	irs	ORG
ftr-434	1008	4	351	CARDINAL
ftr-434	1008	5	367	CARDINAL
ftr-434	1013	1	190	CARDINAL
ftr-434	1014	1	134	CARDINAL
ftr-434	1016	1	d.	NORP
ftr-434	1018	1	proc	PERSON
ftr-434	1019	1	69-19	CARDINAL
ftr-434	1019	2	301	CARDINAL
ftr-434	1019	3	proc	PERSON
ftr-434	1020	1	74-36	DATE
ftr-434	1020	2	491	CARDINAL
ftr-434	1021	1	192	CARDINAL
ftr-434	1023	1	supra	PERSON
ftr-434	1023	2	2829	CARDINAL
ftr-434	1024	1	193	CARDINAL
ftr-434	1025	1	proc	PERSON
ftr-434	1026	1	69-19	CARDINAL
ftr-434	1026	2	301	CARDINAL
ftr-434	1029	1	utsa	ORG
ftr-434	1029	2	1(4	CARDINAL
ftr-434	1029	3	14	CARDINAL
ftr-434	1029	4	438	CARDINAL
ftr-434	1029	5	1990	DATE
ftr-434	1030	1	supra	PERSON
ftr-434	1030	2	9	CARDINAL
ftr-434	1031	1	35	CARDINAL
ftr-434	1032	1	101–103.	DATE
ftr-434	1034	1	585	CARDINAL
ftr-434	1035	1	irs	ORG
ftr-434	1036	1	irs	ORG
ftr-434	1037	1	dupont v. united states	ORG
ftr-434	1038	1	195	CARDINAL
ftr-434	1040	1	irs	ORG
ftr-434	1043	1	the tax court	ORG
ftr-434	1043	2	194	CARDINAL
ftr-434	1044	1	288	CARDINAL
ftr-434	1044	2	904	CARDINAL
ftr-434	1044	3	910	CARDINAL
ftr-434	1045	1	1961	DATE
ftr-434	1046	1	195	CARDINAL
ftr-434	1046	2	77	CARDINAL
ftr-434	1046	3	524	CARDINAL
ftr-434	1046	4	1981	DATE
ftr-434	1047	1	196	CARDINAL
ftr-434	1048	1	535	CARDINAL
ftr-434	1049	1	586	CARDINAL
ftr-434	1049	2	florida	GPE
ftr-434	1050	1	section 1235	LAW
ftr-434	1050	2	section 1221	LAW
ftr-434	1051	1	section 1221	LAW
ftr-434	1052	1	second	ORDINAL
ftr-434	1053	1	dupont v. united states	ORG
ftr-434	1058	1	197	CARDINAL
ftr-434	1059	1	540-541	CARDINAL
ftr-434	1060	1	198	CARDINAL
ftr-434	1061	1	288	CARDINAL
ftr-434	1061	2	904	CARDINAL
ftr-434	1061	3	1961	DATE
ftr-434	1064	1	2002	DATE
ftr-434	1065	1	587	CARDINAL
ftr-434	1068	1	dupont	ORG
ftr-434	1070	1	199	CARDINAL
ftr-434	1071	1	911	CARDINAL
ftr-434	1072	1	200	CARDINAL
ftr-434	1073	1	912	CARDINAL
ftr-434	1074	1	201	CARDINAL
ftr-434	1076	1	152	CARDINAL
ftr-434	1077	1	202	CARDINAL
ftr-434	1078	1	henry vogt machine co.	ORG
ftr-434	1080	1	66	CARDINAL
ftr-434	1080	2	426	CARDINAL
ftr-434	1080	3	1993	DATE
ftr-434	1080	4	10 years	DATE
ftr-434	1080	5	plastics corp.	ORG
ftr-434	1081	1	v. united states	GPE
ftr-434	1081	2	591	CARDINAL
ftr-434	1081	3	652	CARDINAL
ftr-434	1082	1	1979	DATE
ftr-434	1082	2	aff’g 78-2	QUANTITY
ftr-434	1082	3	u.s.	GPE
ftr-434	1083	1	9500	CARDINAL
ftr-434	1084	1	1978	DATE
ftr-434	1085	1	588	CARDINAL
ftr-434	1085	2	florida	GPE
ftr-434	1086	1	section 1221 of the internal revenue	LAW
ftr-434	1088	1	section 167	LAW
ftr-434	1088	2	section 1221(a)(1	LAW
ftr-434	1090	1	d.	NORP
ftr-434	1090	2	more than one	CARDINAL
ftr-434	1090	3	more than one year	DATE
ftr-434	1091	1	section 1235	LAW
ftr-434	1091	2	203	CARDINAL
ftr-434	1093	1	204	CARDINAL
ftr-434	1094	1	1221(a)(2	CARDINAL
ftr-434	1094	2	section 167	LAW
ftr-434	1095	1	section 1231	LAW
ftr-434	1095	2	the year	DATE
ftr-434	1095	3	section 1231	LAW
ftr-434	1095	4	the year	DATE
ftr-434	1096	1	167	CARDINAL
ftr-434	1097	1	yates industries, inc.	ORG
ftr-434	1098	1	58	CARDINAL
ftr-434	1099	1	961	CARDINAL
ftr-434	1099	2	1972	DATE
ftr-434	1100	1	one	CARDINAL
ftr-434	1102	1	e. i. dupont denemours & co.	PERSON
ftr-434	1103	1	v. christopher	PERSON
ftr-434	1103	2	431 f.2d	CARDINAL
ftr-434	1103	3	1012	CARDINAL
ftr-434	1103	4	5th	ORDINAL
ftr-434	1103	5	1970	DATE
ftr-434	1104	1	400	CARDINAL
ftr-434	1104	2	1234	CARDINAL
ftr-434	1104	3	1971	DATE
ftr-434	1105	1	205	CARDINAL
ftr-434	1105	2	falk	ORG
ftr-434	1105	3	supra	PERSON
ftr-434	1105	4	152	CARDINAL
ftr-434	1105	5	a-33	ORG
ftr-434	1106	1	section 1235	LAW
ftr-434	1107	1	2002	DATE
ftr-434	1108	1	589	CARDINAL
ftr-434	1109	1	3	CARDINAL
ftr-434	1114	1	more than one year	DATE
ftr-434	1115	1	1969	DATE
ftr-434	1115	2	section 1253 of the code	LAW
ftr-434	1115	3	206	CARDINAL
ftr-434	1117	1	35	CARDINAL
ftr-434	1120	1	allied chemical corp.	ORG
ftr-434	1120	2	v. united states	GPE
ftr-434	1120	3	66	CARDINAL
ftr-434	1120	4	u.s.	GPE
ftr-434	1121	1	cch	PERSON
ftr-434	1121	2	1966	DATE
ftr-434	1122	1	370	CARDINAL
ftr-434	1122	2	697	CARDINAL
ftr-434	1122	3	2d	DATE
ftr-434	1122	4	1967	DATE
ftr-434	1126	1	207	CARDINAL
ftr-434	1127	1	falk	ORG
ftr-434	1127	2	152	CARDINAL
ftr-434	1129	1	more than one year	DATE
ftr-434	1130	1	208	CARDINAL
ftr-434	1131	1	209	CARDINAL
ftr-434	1132	1	seattle brewing & malting co.	ORG
ftr-434	1133	1	6 t.c	QUANTITY
ftr-434	1133	2	856	CARDINAL
ftr-434	1133	3	873	CARDINAL
ftr-434	1133	4	1946	DATE
ftr-434	1133	5	charles falk	PERSON
ftr-434	1133	6	558	CARDINAL
ftr-434	1134	1	1997	DATE
ftr-434	1135	1	210	CARDINAL
ftr-434	1138	1	590	CARDINAL
ftr-434	1138	2	florida	GPE
ftr-434	1139	1	1253	DATE
ftr-434	1139	2	irs	ORG
ftr-434	1140	1	a213 capital asset	ORG
ftr-434	1141	1	section 1253(a	LAW
ftr-434	1143	1	211	CARDINAL
ftr-434	1144	1	552	CARDINAL
ftr-434	1144	2	91st	CARDINAL
ftr-434	1144	3	1st	ORDINAL
ftr-434	1145	1	1969	DATE
ftr-434	1145	2	1969-3	DATE
ftr-434	1145	3	554	CARDINAL
ftr-434	1146	1	one	CARDINAL
ftr-434	1146	2	section 1253	LAW
ftr-434	1146	3	section 1235	LAW
ftr-434	1146	4	section 1235	LAW
ftr-434	1146	5	section 1253	LAW
ftr-434	1147	1	advani	PERSON
ftr-434	1147	2	supra	PERSON
ftr-434	1147	3	151	CARDINAL
ftr-434	1147	4	213	CARDINAL
ftr-434	1147	5	212	CARDINAL
ftr-434	1148	1	213	CARDINAL
ftr-434	1151	1	214	CARDINAL
ftr-434	1152	1	the year	DATE
ftr-434	1152	2	15 years	DATE
ftr-434	1152	3	at least one year	DATE
ftr-434	1153	1	215	CARDINAL
ftr-434	1158	1	donut co., inc.	ORG
ftr-434	1159	1	hart	PERSON
ftr-434	1159	2	267	CARDINAL
ftr-434	1159	3	358	CARDINAL
ftr-434	1159	4	2d	DATE
ftr-434	1159	5	1959	DATE
ftr-434	1160	1	e. i. dupont de nemours & co.	PERSON
ftr-434	1160	2	celanese corp. of america	ORG
ftr-434	1160	3	167	CARDINAL
ftr-434	1160	4	2002	DATE
ftr-434	1160	5	591	CARDINAL
ftr-434	1162	1	d. copyrights	PERSON
ftr-434	1162	2	484	CARDINAL
ftr-434	1162	3	c.c.p.a	NORP
ftr-434	1162	4	1948	DATE
ftr-434	1162	5	j. thomas mccarthy	PERSON
ftr-434	1162	6	supra	PERSON
ftr-434	1162	7	35	CARDINAL
ftr-434	1162	8	18.42	CARDINAL
ftr-434	1162	9	18.48	CARDINAL
ftr-434	1164	1	216	CARDINAL
ftr-434	1165	1	1221(a)(3	CARDINAL
ftr-434	1167	1	170(e)(1)(b)(i	CARDINAL
ftr-434	1177	1	217	CARDINAL
ftr-434	1178	1	joseph m. dodge	PERSON
ftr-434	1178	2	88	CARDINAL
ftr-434	1178	3	1989	DATE
ftr-434	1179	1	170(e)(1)(a	DATE
ftr-434	1179	2	37	CARDINAL
ftr-434	1179	3	w. res	PERSON
ftr-434	1180	1	l. rev	PERSON
ftr-434	1181	1	541	CARDINAL
ftr-434	1181	2	1987	DATE
ftr-434	1181	3	joseph a. pechman	PERSON
ftr-434	1181	4	5	CARDINAL
ftr-434	1181	5	4th	ORDINAL
ftr-434	1181	6	1983	DATE
ftr-434	1183	1	8785	DATE
ftr-434	1183	2	1998-2	DATE
ftr-434	1183	3	494	CARDINAL
ftr-434	1183	4	495	CARDINAL
ftr-434	1183	5	592	CARDINAL
ftr-434	1183	6	florida	GPE
ftr-434	1184	1	1	CARDINAL
ftr-434	1187	1	one	CARDINAL
ftr-434	1187	2	three	CARDINAL
ftr-434	1188	1	irs	ORG
ftr-434	1189	1	218	CARDINAL
ftr-434	1191	1	1950	DATE
ftr-434	1192	1	70	CARDINAL
ftr-434	1193	1	l. rev	PERSON
ftr-434	1193	2	1419	CARDINAL
ftr-434	1193	3	1420	CARDINAL
ftr-434	1193	4	1957	DATE
ftr-434	1194	1	219	CARDINAL
ftr-434	1195	1	1221(a)(3	CARDINAL
ftr-434	1196	1	220	CARDINAL
ftr-434	1197	1	221	CARDINAL
ftr-434	1199	1	222	CARDINAL
ftr-434	1200	1	1012	CARDINAL
ftr-434	1201	1	223	CARDINAL
ftr-434	1201	2	the house committee on	ORG
ftr-434	1201	3	93d	CARDINAL
ftr-434	1201	4	1st	ORDINAL
ftr-434	1202	1	6118 (1973	DATE
ftr-434	1202	2	elias newman	PERSON
ftr-434	1202	3	new york	GPE
ftr-434	1202	4	four cents	MONEY
ftr-434	1202	5	6130	DATE
ftr-434	1202	6	newman	PERSON
ftr-434	1202	7	igor stravinsky	PERSON
ftr-434	1202	8	$3.5 million	MONEY
ftr-434	1202	9	stravinsky	PERSON
ftr-434	1203	1	bell	ORG
ftr-434	1203	2	145	CARDINAL
ftr-434	1203	3	543	CARDINAL
ftr-434	1204	1	stravinsky	PERSON
ftr-434	1204	2	congress	ORG
ftr-434	1204	3	2002	DATE
ftr-434	1205	1	593	CARDINAL
ftr-434	1205	2	#4	CARDINAL
ftr-434	1205	3	texas	GPE
ftr-434	1205	4	spring	DATE
ftr-434	1206	1	hank	PERSON
ftr-434	1206	2	250	MONEY
ftr-434	1206	3	hank	PERSON
ftr-434	1206	4	100,000	MONEY
ftr-434	1207	1	hank	PERSON
ftr-434	1208	1	hank	PERSON
ftr-434	1208	2	100,000	MONEY
ftr-434	1209	1	hank	PERSON
ftr-434	1209	2	250	MONEY
ftr-434	1210	1	hank	PERSON
ftr-434	1210	2	100,000	MONEY
ftr-434	1212	1	1969	DATE
ftr-434	1213	1	larry d. mcbennett	PERSON
ftr-434	1213	2	john paul & john stearns	ORG
ftr-434	1213	3	30	CARDINAL
ftr-434	1214	1	b. news & j. 342,	ORG
ftr-434	1214	2	34243	CARDINAL
ftr-434	1214	3	1983	DATE
ftr-434	1215	1	224	CARDINAL
ftr-434	1217	1	bell	ORG
ftr-434	1217	2	145	CARDINAL
ftr-434	1217	3	536	CARDINAL
ftr-434	1218	1	225	CARDINAL
ftr-434	1222	1	594	CARDINAL
ftr-434	1222	2	florida	GPE
ftr-434	1223	1	2	CARDINAL
ftr-434	1224	1	section 1221(a)(3	LAW
ftr-434	1225	1	1.1221-1(c)(1	CARDINAL
ftr-434	1228	1	226 3	CARDINAL
ftr-434	1229	1	the tax reform act of	LAW
ftr-434	1229	2	1969	DATE
ftr-434	1230	1	1950	DATE
ftr-434	1230	2	section 1221(a)(3	LAW
ftr-434	1231	1	1950	DATE
ftr-434	1231	2	six months	DATE
ftr-434	1233	1	1950.—in	CARDINAL
ftr-434	1233	2	1950	DATE
ftr-434	1234	1	6 months	DATE
ftr-434	1236	1	226	CARDINAL
ftr-434	1237	1	1.1221-1(c)(1	CARDINAL
ftr-434	1238	1	227	CARDINAL
ftr-434	1240	1	2002	DATE
ftr-434	1241	1	595	CARDINAL
ftr-434	1243	1	more than one	CARDINAL
ftr-434	1243	2	first	ORDINAL
ftr-434	1244	1	section 290(a	LAW
ftr-434	1244	2	1950	DATE
ftr-434	1245	1	house	ORG
ftr-434	1245	2	or229	PERSON
ftr-434	1246	1	senate	ORG
ftr-434	1247	1	senate	ORG
ftr-434	1247	2	house	ORG
ftr-434	1248	1	228	CARDINAL
ftr-434	1249	1	2319	CARDINAL
ftr-434	1249	2	2d	CARDINAL
ftr-434	1250	1	1950-2	DATE
ftr-434	1250	2	380	CARDINAL
ftr-434	1250	3	420	CARDINAL
ftr-434	1251	1	229	CARDINAL
ftr-434	1252	1	445	CARDINAL
ftr-434	1252	2	446	CARDINAL
ftr-434	1253	1	230	CARDINAL
ftr-434	1253	2	s.	PERSON
ftr-434	1254	1	2375	CARDINAL
ftr-434	1255	1	2d	CARDINAL
ftr-434	1255	2	1950-2	DATE
ftr-434	1255	3	483	CARDINAL
ftr-434	1255	4	231	CARDINAL
ftr-434	1256	1	515	CARDINAL
ftr-434	1257	1	one	CARDINAL
ftr-434	1258	1	596	CARDINAL
ftr-434	1258	2	florida	GPE
ftr-434	1258	3	senate	ORG
ftr-434	1259	1	congress	ORG
ftr-434	1260	1	section 1221(a)(3	LAW
ftr-434	1260	2	1950	DATE
ftr-434	1260	3	the tax reform act of 1969	LAW
ftr-434	1260	4	section 170(e)(1)(a	LAW
ftr-434	1261	1	section 170(e)(1)(a	LAW
ftr-434	1261	2	218	CARDINAL
ftr-434	1261	3	1423-1424	DATE
ftr-434	1262	1	1950	DATE
ftr-434	1265	1	a couple of hundred thousand dollars	CARDINAL
ftr-434	1267	1	millions of dollars	MONEY
ftr-434	1272	1	1950	DATE
ftr-434	1272	2	united states	ORG
ftr-434	1272	3	senate	ORG
ftr-434	1272	4	81st cong.	GPE
ftr-434	1272	5	2d	DATE
ftr-434	1273	1	1950	DATE
ftr-434	1273	2	c.e. earle	ORG
ftr-434	1273	3	breco	ORG
ftr-434	1273	4	cantor	ORG
ftr-434	1273	5	31	CARDINAL
ftr-434	1274	1	l. rev	PERSON
ftr-434	1274	2	931	CARDINAL
ftr-434	1274	3	98081	CARDINAL
ftr-434	1274	4	1986	DATE
ftr-434	1275	1	232	CARDINAL
ftr-434	1277	1	3124	CARDINAL
ftr-434	1277	2	2d	CARDINAL
ftr-434	1277	3	1950-2	DATE
ftr-434	1277	4	580	CARDINAL
ftr-434	1277	5	585	CARDINAL
ftr-434	1277	6	77	CARDINAL
ftr-434	1277	7	78	CARDINAL
ftr-434	1278	1	2002	DATE
ftr-434	1279	1	597	CARDINAL
ftr-434	1279	2	the tax reform act	LAW
ftr-434	1279	3	the tax reform act of	LAW
ftr-434	1279	4	1969	DATE
ftr-434	1279	5	only one	CARDINAL
ftr-434	1279	6	section 170(e)(1)(a	LAW
ftr-434	1281	1	1969	DATE
ftr-434	1281	2	senate	ORG
ftr-434	1281	3	100	MONEY
ftr-434	1281	4	50	MONEY
ftr-434	1281	5	105	MONEY
ftr-434	1281	6	70-percent	PERCENT
ftr-434	1281	7	50	MONEY
ftr-434	1281	8	35	MONEY
ftr-434	1281	9	70-percent	PERCENT
ftr-434	1281	10	100	MONEY
ftr-434	1281	11	70	MONEY
ftr-434	1282	1	1969	DATE
ftr-434	1282	2	70%	PERCENT
ftr-434	1283	1	1969	DATE
ftr-434	1284	1	2002	DATE
ftr-434	1284	2	38.6%	PERCENT
ftr-434	1285	1	2002	DATE
ftr-434	1285	2	38.6%	PERCENT
ftr-434	1285	3	100	MONEY
ftr-434	1285	4	50	MONEY
ftr-434	1285	5	57.90	MONEY
ftr-434	1285	6	38.6%	PERCENT
ftr-434	1285	7	50	MONEY
ftr-434	1285	8	19.30	MONEY
ftr-434	1285	9	38.6%	PERCENT
ftr-434	1285	10	100	MONEY
ftr-434	1285	11	38.60	MONEY
ftr-434	1286	1	2002	DATE
ftr-434	1286	2	80.70	MONEY
ftr-434	1286	3	100	MONEY
ftr-434	1286	4	19.30	MONEY
ftr-434	1286	5	50	MONEY
ftr-434	1287	1	38.60	MONEY
ftr-434	1287	2	42.10	MONEY
ftr-434	1287	3	$80.70 $	MONEY
ftr-434	1287	4	38.60	MONEY
ftr-434	1288	1	section 170(e)(1)(a	LAW
ftr-434	1289	1	1969	DATE
ftr-434	1289	2	two	CARDINAL
ftr-434	1289	3	section 233	LAW
ftr-434	1290	1	supra	PERSON
ftr-434	1290	2	141	CARDINAL
ftr-434	1291	1	234	CARDINAL
ftr-434	1292	1	p. l.	PERSON
ftr-434	1293	1	172	CARDINAL
ftr-434	1293	2	91st	CARDINAL
ftr-434	1295	1	235	CARDINAL
ftr-434	1296	1	h. r. rep	PERSON
ftr-434	1298	1	413	CARDINAL
ftr-434	1298	2	91st cong.	ORG
ftr-434	1299	1	55	DATE
ftr-434	1299	2	1969-3	DATE
ftr-434	1299	3	200	CARDINAL
ftr-434	1299	4	234	CARDINAL
ftr-434	1301	1	552	CARDINAL
ftr-434	1301	2	91st	CARDINAL
ftr-434	1301	3	1st	ORDINAL
ftr-434	1302	1	1969-3	DATE
ftr-434	1302	2	423	CARDINAL
ftr-434	1302	3	475	CARDINAL
ftr-434	1305	1	235	CARDINAL
ftr-434	1305	2	236	CARDINAL
ftr-434	1306	1	up with $65	MONEY
ftr-434	1306	2	100	MONEY
ftr-434	1306	3	35	MONEY
ftr-434	1307	1	70	MONEY
ftr-434	1307	2	100	MONEY
ftr-434	1307	3	70%	PERCENT
ftr-434	1307	4	70	MONEY
ftr-434	1308	1	5	MONEY
ftr-434	1309	1	237	CARDINAL
ftr-434	1310	1	19.80	MONEY
ftr-434	1310	2	80.70	MONEY
ftr-434	1310	3	$100 $	MONEY
ftr-434	1310	4	19.30	MONEY
ftr-434	1310	5	80.70	MONEY
ftr-434	1311	1	598	CARDINAL
ftr-434	1311	2	florida	GPE
ftr-434	1311	3	170(e)(1)(a	CARDINAL
ftr-434	1312	1	first	ORDINAL
ftr-434	1312	2	congress	ORG
ftr-434	1314	1	the241	ORG
ftr-434	1316	1	second	ORDINAL
ftr-434	1317	1	congress	ORG
ftr-434	1318	1	the tax reform act of	LAW
ftr-434	1318	2	1969	DATE
ftr-434	1318	3	congress	ORG
ftr-434	1318	4	5,000	MONEY
ftr-434	1319	1	238	CARDINAL
ftr-434	1320	1	two	CARDINAL
ftr-434	1321	1	239	CARDINAL
ftr-434	1324	1	413	CARDINAL
ftr-434	1324	2	91st cong	ORG
ftr-434	1325	1	1969-3	DATE
ftr-434	1325	2	200	CARDINAL
ftr-434	1325	3	235	CARDINAL
ftr-434	1327	1	bell	ORG
ftr-434	1327	2	145	CARDINAL
ftr-434	1327	3	542	CARDINAL
ftr-434	1328	1	nixon	PERSON
ftr-434	1328	2	s.	PERSON
ftr-434	1328	3	768	CARDINAL
ftr-434	1328	4	2d	CARDINAL
ftr-434	1329	1	10	CARDINAL
ftr-434	1330	1	966	CARDINAL
ftr-434	1331	1	10 & h.r.	ORG
ftr-434	1333	1	966	CARDINAL
ftr-434	1334	1	10	CARDINAL
ftr-434	1335	1	240	CARDINAL
ftr-434	1338	1	241	CARDINAL
ftr-434	1340	1	242	CARDINAL
ftr-434	1341	1	cupler v. commissioner	PERSON
ftr-434	1341	2	64	CARDINAL
ftr-434	1341	3	946	CARDINAL
ftr-434	1341	4	954	CARDINAL
ftr-434	1341	5	1975	DATE
ftr-434	1342	1	243	CARDINAL
ftr-434	1343	1	h. r. rep	PERSON
ftr-434	1345	1	413	CARDINAL
ftr-434	1345	2	91st cong.	ORG
ftr-434	1345	3	1st	ORDINAL
ftr-434	1345	4	1969-3	DATE
ftr-434	1345	5	200	CARDINAL
ftr-434	1345	6	235	CARDINAL
ftr-434	1346	1	2002	DATE
ftr-434	1347	1	599	CARDINAL
ftr-434	1347	2	irs	ORG
ftr-434	1348	1	two years of the date	DATE
ftr-434	1348	2	irs	ORG
ftr-434	1348	3	irs	ORG
ftr-434	1349	1	irs	ORG
ftr-434	1349	2	irs	ORG
ftr-434	1349	3	the year	DATE
ftr-434	1350	1	vi	PERSON
ftr-434	1352	1	244	CARDINAL
ftr-434	1353	1	1.170a-13(c)(3	CARDINAL
ftr-434	1354	1	245	CARDINAL
ftr-434	1355	1	supra	PERSON
ftr-434	1355	2	68	CARDINAL
ftr-434	1356	1	1998	DATE
ftr-434	1358	1	1.861-18	CARDINAL
ftr-434	1358	2	sept. 30, 1998	DATE
ftr-434	1358	3	8785	DATE
ftr-434	1358	4	1998-2	DATE
ftr-434	1358	5	494	CARDINAL
ftr-434	1359	1	treasury	ORG
ftr-434	1359	2	irs	ORG
ftr-434	1360	1	1998-2	DATE
ftr-434	1361	1	496	CARDINAL
ftr-434	1366	1	1.861-18(a)(3	DATE
ftr-434	1369	1	t.d	PERSON
ftr-434	1369	2	8785	DATE
ftr-434	1369	3	1998-2	DATE
ftr-434	1370	1	500	CARDINAL
ftr-434	1371	1	one	CARDINAL
ftr-434	1371	2	four	CARDINAL
ftr-434	1373	1	1.861-18(b)(1)(i)-(iv	CARDINAL
ftr-434	1375	1	600	CARDINAL
ftr-434	1375	2	florida	GPE
ftr-434	1377	1	1.1221-1(c)(1	CARDINAL
ftr-434	1377	2	only one	CARDINAL
ftr-434	1377	3	of246	ORG
ftr-434	1378	1	248	CARDINAL
ftr-434	1378	2	david levy	PERSON
ftr-434	1378	3	ibm	ORG
ftr-434	1379	1	1984	DATE
ftr-434	1379	2	levy	PERSON
ftr-434	1383	1	1.861-18(b)(2	DATE
ftr-434	1384	1	five	CARDINAL
ftr-434	1385	1	section 1235	LAW
ftr-434	1386	1	1222	CARDINAL
ftr-434	1386	2	1235	CARDINAL
ftr-434	1388	1	1.861-18(f)(1	DATE
ftr-434	1389	1	alan levenson	PERSON
ftr-434	1389	2	alan shapiro	PERSON
ftr-434	1389	3	robert mattson &	ORG
ftr-434	1389	4	81	CARDINAL
ftr-434	1389	5	1551	CARDINAL
ftr-434	1389	6	1998	DATE
ftr-434	1390	1	246	CARDINAL
ftr-434	1391	1	section 1235(b	LAW
ftr-434	1392	1	247	CARDINAL
ftr-434	1393	1	one	CARDINAL
ftr-434	1393	2	only one	CARDINAL
ftr-434	1395	1	marvin petry	PERSON
ftr-434	1395	2	10.05[2	CARDINAL
ftr-434	1396	1	10	CARDINAL
ftr-434	1397	1	248	CARDINAL
ftr-434	1398	1	64	CARDINAL
ftr-434	1399	1	534	CARDINAL
ftr-434	1399	2	1992	DATE
ftr-434	1400	1	2002	DATE
ftr-434	1401	1	601	CARDINAL
ftr-434	1401	2	approximately $100,000	MONEY
ftr-434	1402	1	the next year	DATE
ftr-434	1402	2	boole & babbage, inc.	ORG
ftr-434	1402	3	850,000	MONEY
ftr-434	1403	1	levy	PERSON
ftr-434	1403	2	irs	ORG
ftr-434	1404	1	levy	PERSON
ftr-434	1405	1	levy	PERSON
ftr-434	1406	1	levy	PERSON
ftr-434	1407	1	1.1221-1(c)(1	CARDINAL
ftr-434	1407	2	section 1221(a)(3	LAW
ftr-434	1409	1	249	CARDINAL
ftr-434	1410	1	535	DATE
ftr-434	1411	1	levy	PERSON
ftr-434	1411	2	approximately $29,000	MONEY
ftr-434	1412	1	levy	PERSON
ftr-434	1412	2	20%	PERCENT
ftr-434	1413	1	50%	PERCENT
ftr-434	1413	2	20%	PERCENT
ftr-434	1414	1	approximately $100,000	MONEY
ftr-434	1414	2	29,000/(50%-20%	PERCENT
ftr-434	1414	3	96,666	MONEY
ftr-434	1415	1	250	CARDINAL
ftr-434	1416	1	64	CARDINAL
ftr-434	1417	1	cch	PERSON
ftr-434	1417	2	535	CARDINAL
ftr-434	1417	3	251	CARDINAL
ftr-434	1418	1	1221(a)(3	CARDINAL
ftr-434	1424	1	1.1221-1(c)(1	CARDINAL
ftr-434	1427	1	252	CARDINAL
ftr-434	1428	1	535	DATE
ftr-434	1428	2	quoting united states	GPE
ftr-434	1428	3	midland-ross corp.	ORG
ftr-434	1428	4	381	CARDINAL
ftr-434	1428	5	54	DATE
ftr-434	1428	6	56	DATE
ftr-434	1428	7	1965	DATE
ftr-434	1429	1	253	CARDINAL
ftr-434	1430	1	536	CARDINAL
ftr-434	1432	1	1957	DATE
ftr-434	1433	1	1957	DATE
ftr-434	1434	1	1976	DATE
ftr-434	1435	1	17 u.s.c	QUANTITY
ftr-434	1438	1	602	CARDINAL
ftr-434	1438	2	florida	GPE
ftr-434	1440	1	1.1221-1(c)(1	CARDINAL
ftr-434	1441	1	section 1221(a)(3	LAW
ftr-434	1445	1	1.1221-1(c)(1	CARDINAL
ftr-434	1448	1	1	CARDINAL
ftr-434	1448	2	1.1221-1(c)(1	CARDINAL
ftr-434	1449	1	1.1221-1(c)(1	CARDINAL
ftr-434	1455	1	254	CARDINAL
ftr-434	1456	1	1.1221-1(c)(1	CARDINAL
ftr-434	1457	1	255	CARDINAL
ftr-434	1458	1	73	CARDINAL
ftr-434	1459	1	jur	PERSON
ftr-434	1459	2	2d	DATE
ftr-434	1459	3	120	CARDINAL
ftr-434	1459	4	330	CARDINAL
ftr-434	1461	1	256	CARDINAL
ftr-434	1465	1	2002	DATE
ftr-434	1466	1	603 2	CARDINAL
ftr-434	1466	2	1.1221-1(c)(1	CARDINAL
ftr-434	1466	3	1957	DATE
ftr-434	1467	1	257	CARDINAL
ftr-434	1468	1	6243	DATE
ftr-434	1468	2	1957-	DATE
ftr-434	1468	3	2	CARDINAL
ftr-434	1468	4	526	CARDINAL
ftr-434	1468	5	536	CARDINAL
ftr-434	1469	1	258	CARDINAL
ftr-434	1470	1	petry	ORG
ftr-434	1470	2	supra	PERSON
ftr-434	1470	3	247	CARDINAL
ftr-434	1470	4	10	CARDINAL
ftr-434	1471	1	259	CARDINAL
ftr-434	1473	1	supra	PERSON
ftr-434	1473	2	89	CARDINAL
ftr-434	1474	1	1221(a)(3	CARDINAL
ftr-434	1478	1	1.1221-1(c)(1	CARDINAL
ftr-434	1484	1	35	CARDINAL
ftr-434	1485	1	171	CARDINAL
ftr-434	1485	2	1976	DATE
ftr-434	1486	1	37 u.s.c	CARDINAL
ftr-434	1487	1	101,102(a	CARDINAL
ftr-434	1490	1	esquire, inc.	ORG
ftr-434	1490	2	591	CARDINAL
ftr-434	1490	3	796	CARDINAL
ftr-434	1490	4	d.c.	GPE
ftr-434	1490	5	cir	ORG
ftr-434	1490	6	1978	DATE
ftr-434	1491	1	chisum	PERSON
ftr-434	1492	1	1-459	CARDINAL
ftr-434	1492	2	1999	DATE
ftr-434	1493	1	604	CARDINAL
ftr-434	1493	2	florida	GPE
ftr-434	1493	3	1.1221-1(c)(1	CARDINAL
ftr-434	1493	4	1980	DATE
ftr-434	1493	5	1990	DATE
ftr-434	1494	1	1.1221-1(c)(1	CARDINAL
ftr-434	1495	1	3	CARDINAL
ftr-434	1496	1	1.1221-1(c)(1	CARDINAL
ftr-434	1497	1	levy	PERSON
ftr-434	1498	1	4	CARDINAL
ftr-434	1498	2	1.1221-1(c)(1	CARDINAL
ftr-434	1498	3	section 1235	LAW
ftr-434	1499	1	section 1235	LAW
ftr-434	1499	2	5	CARDINAL
ftr-434	1502	1	260	CARDINAL
ftr-434	1503	1	supra	PERSON
ftr-434	1503	2	84	CARDINAL
ftr-434	1504	1	261	CARDINAL
ftr-434	1504	2	s.	PERSON
ftr-434	1504	3	1622	CARDINAL
ftr-434	1504	4	83rd cong	LOC
ftr-434	1504	5	2d	CARDINAL
ftr-434	1504	6	438	CARDINAL
ftr-434	1504	7	439	CARDINAL
ftr-434	1504	8	1954	DATE
ftr-434	1504	9	152	CARDINAL
ftr-434	1505	1	1.1235-2(a	CARDINAL
ftr-434	1505	2	section 1235	LAW
ftr-434	1506	1	262	CARDINAL
ftr-434	1507	1	supra	PERSON
ftr-434	1507	2	72	CARDINAL
ftr-434	1508	1	263	CARDINAL
ftr-434	1509	1	h. r. rep	PERSON
ftr-434	1510	1	1476	CARDINAL
ftr-434	1510	2	94th	LAW
ftr-434	1511	1	2d	CARDINAL
ftr-434	1512	1	57	CARDINAL
ftr-434	1512	2	1976	DATE
ftr-434	1512	3	1976	DATE
ftr-434	1512	4	u.s.c.c.a.n. 5659	LAW
ftr-434	1512	5	5670	DATE
ftr-434	1514	1	94	CARDINAL
ftr-434	1514	2	90	CARDINAL
ftr-434	1515	1	2541	CARDINAL
ftr-434	1515	2	1976	DATE
ftr-434	1515	3	17 u.s.c	QUANTITY
ftr-434	1516	1	101	CARDINAL
ftr-434	1517	1	2002	DATE
ftr-434	1518	1	605	CARDINAL
ftr-434	1523	1	one	CARDINAL
ftr-434	1523	2	1.1221-1(c)(1	CARDINAL
ftr-434	1523	3	6	CARDINAL
ftr-434	1524	1	section 1221(a)(3	LAW
ftr-434	1525	1	section 1221(a)(3	LAW
ftr-434	1526	1	1969	DATE
ftr-434	1526	2	several years	DATE
ftr-434	1526	3	was265	ORG
ftr-434	1526	4	1980	DATE
ftr-434	1527	1	section 1221(a)(3	LAW
ftr-434	1530	1	congress	ORG
ftr-434	1530	2	section 1235	LAW
ftr-434	1530	3	264	CARDINAL
ftr-434	1531	1	falk	ORG
ftr-434	1531	2	209	CARDINAL
ftr-434	1532	1	265	CARDINAL
ftr-434	1533	1	p. l.	PERSON
ftr-434	1535	1	172	CARDINAL
ftr-434	1535	2	91st	CARDINAL
ftr-434	1536	1	514(a	WORK_OF_ART
ftr-434	1536	2	the tax reform act of	LAW
ftr-434	1536	3	1969	DATE
ftr-434	1537	1	266	CARDINAL
ftr-434	1538	1	68	CARDINAL
ftr-434	1539	1	267	CARDINAL
ftr-434	1540	1	1221(a)(3	CARDINAL
ftr-434	1541	1	268	CARDINAL
ftr-434	1541	2	gilson v. commissioner	PERSON
ftr-434	1541	3	48	CARDINAL
ftr-434	1542	1	930	CARDINAL
ftr-434	1542	2	1622	CARDINAL
ftr-434	1542	3	83rd cong	LOC
ftr-434	1542	4	2d	CARDINAL
ftr-434	1543	1	439	CARDINAL
ftr-434	1543	2	1954	DATE
ftr-434	1544	1	h. r. rep	PERSON
ftr-434	1545	1	83rd cong	LOC
ftr-434	1546	1	2d	CARDINAL
ftr-434	1547	1	1954	DATE
ftr-434	1548	1	606	CARDINAL
ftr-434	1548	2	florida	GPE
ftr-434	1553	1	c. considerations	PERSON
ftr-434	1554	1	#5	CARDINAL
ftr-434	1554	2	texas	GPE
ftr-434	1554	3	hank	PERSON
ftr-434	1556	1	hank	PERSON
ftr-434	1556	2	millions	CARDINAL
ftr-434	1560	1	the next day, week	DATE
ftr-434	1560	2	month	DATE
ftr-434	1560	3	year	DATE
ftr-434	1562	1	texas	GPE
ftr-434	1562	2	hank	PERSON
ftr-434	1562	3	texas	GPE
ftr-434	1562	4	hank	ORG
ftr-434	1563	1	texas	GPE
ftr-434	1563	2	269	CARDINAL
ftr-434	1563	3	supra	PERSON
ftr-434	1563	4	247	CARDINAL
ftr-434	1563	5	10	CARDINAL
ftr-434	1565	1	607	CARDINAL
ftr-434	1566	1	hank	PERSON
ftr-434	1567	1	texas	GPE
ftr-434	1567	2	hank	PERSON
ftr-434	1568	1	texas	GPE
ftr-434	1568	2	section 170(e)(1)(a	LAW
ftr-434	1569	1	texas	GPE
ftr-434	1569	2	hank	PERSON
ftr-434	1569	3	texas	GPE
ftr-434	1569	4	section 170(e)(1)(a	LAW
ftr-434	1570	1	1.1221-1(c)(1	CARDINAL
ftr-434	1570	2	texas	GPE
ftr-434	1570	3	hank	PERSON
ftr-434	1571	1	texas	GPE
ftr-434	1572	1	texas	GPE
ftr-434	1572	2	hank	PERSON
ftr-434	1572	3	irs	ORG
ftr-434	1572	4	section 170(e)(1)(a	LAW
ftr-434	1572	5	texas	GPE
ftr-434	1572	6	hank	PERSON
ftr-434	1573	1	irs	ORG
ftr-434	1573	2	hank	PERSON
ftr-434	1574	1	170(f)(3	CARDINAL
ftr-434	1574	2	texas	GPE
ftr-434	1575	1	270	CARDINAL
ftr-434	1576	1	u.s.	GPE
ftr-434	1578	1	neil boorstyn	PERSON
ftr-434	1578	2	9.05[1	CARDINAL
ftr-434	1579	1	9-31	CARDINAL
ftr-434	1579	2	1976	DATE
ftr-434	1579	3	january 1, 1978	DATE
ftr-434	1579	4	17 u.s.c	CARDINAL
ftr-434	1580	1	first	ORDINAL
ftr-434	1581	1	irs	ORG
ftr-434	1581	2	texas	GPE
ftr-434	1582	1	56	CARDINAL
ftr-434	1582	2	271	CARDINAL
ftr-434	1583	1	supra	PERSON
ftr-434	1583	2	147	CARDINAL
ftr-434	1584	1	608	CARDINAL
ftr-434	1584	2	florida	GPE
ftr-434	1584	3	texas	GPE
ftr-434	1584	4	hank	PERSON
ftr-434	1585	1	section 170(f)(3	LAW
ftr-434	1585	2	section 170(e)(1)(a	LAW
ftr-434	1586	1	texas	GPE
ftr-434	1587	1	a.	PERSON
ftr-434	1587	2	irs	ORG
ftr-434	1587	3	section 1221(a)(3	LAW
ftr-434	1587	4	section 170(e)(1)(a	LAW
ftr-434	1587	5	1.1221-1(c)(1	CARDINAL
ftr-434	1587	6	section 1221(a)(3	LAW
ftr-434	1587	7	section 170(e)(1)(a	LAW
ftr-434	1589	1	1.1221-1(c)(1	CARDINAL
ftr-434	1590	1	irs	ORG
ftr-434	1591	1	appendix a. b.	PERSON
ftr-434	1591	2	congress	ORG
ftr-434	1591	3	272	CARDINAL
ftr-434	1592	1	supra	PERSON
ftr-434	1592	2	248	CARDINAL
ftr-434	1593	1	273	CARDINAL
ftr-434	1593	2	64	CARDINAL
ftr-434	1594	1	cch	PERSON
ftr-434	1594	2	534	CARDINAL
ftr-434	1594	3	536	CARDINAL
ftr-434	1594	4	1992	DATE
ftr-434	1595	1	274	CARDINAL
ftr-434	1597	1	536	CARDINAL
ftr-434	1599	1	2002	DATE
ftr-434	1600	1	609	CARDINAL
ftr-434	1601	1	1	CARDINAL
ftr-434	1604	1	275	CARDINAL
ftr-434	1605	1	145	CARDINAL
ftr-434	1606	1	276	CARDINAL
ftr-434	1606	2	s. bill 694	PERSON
ftr-434	1606	3	107th	ORDINAL
ftr-434	1606	4	1st	ORDINAL
ftr-434	1607	1	april 4, 2001	DATE
ftr-434	1607	2	leahy	PERSON
ftr-434	1608	1	several years ago	DATE
ftr-434	1609	1	1285	CARDINAL
ftr-434	1609	2	feb. 7, 1983	DATE
ftr-434	1609	3	mcbennett, paul & stearns	ORG
ftr-434	1609	4	30	CARDINAL
ftr-434	1610	1	b. news & j. 342 (	ORG
ftr-434	1610	2	june, 1983	DATE
ftr-434	1610	3	1981	DATE
ftr-434	1611	1	277	CARDINAL
ftr-434	1613	1	eisenhower	PERSON
ftr-434	1613	2	johnson	PERSON
ftr-434	1613	3	nixon	PERSON
ftr-434	1614	1	mcbennett, paul & stearns	ORG
ftr-434	1614	2	271	CARDINAL
ftr-434	1614	3	342	CARDINAL
ftr-434	1614	4	218	CARDINAL
ftr-434	1614	5	1423	CARDINAL
ftr-434	1614	6	eisenhower	PERSON
ftr-434	1614	7	europe	LOC
ftr-434	1614	8	1,000,000	MONEY
ftr-434	1614	9	cantor	ORG
ftr-434	1614	10	231	CARDINAL
ftr-434	1614	11	973	CARDINAL
ftr-434	1614	12	nixon	PERSON
ftr-434	1616	1	the tax reform act of	LAW
ftr-434	1616	2	1969	DATE
ftr-434	1617	1	147-149	CARDINAL
ftr-434	1620	1	148	CARDINAL
ftr-434	1621	1	610	CARDINAL
ftr-434	1621	2	florida	GPE
ftr-434	1621	3	no less than 18 months	DATE
ftr-434	1624	1	leo	PERSON
ftr-434	1625	1	leo	PERSON
ftr-434	1625	2	18 months	DATE
ftr-434	1626	1	280 278	CARDINAL
ftr-434	1627	1	the 18 month	DATE
ftr-434	1628	1	the end of the year	DATE
ftr-434	1630	1	279	CARDINAL
ftr-434	1630	2	107th	ORDINAL
ftr-434	1630	3	1st	ORDINAL
ftr-434	1631	1	april 4, 2001	DATE
ftr-434	1632	1	280	CARDINAL
ftr-434	1634	1	2002	DATE
ftr-434	1635	1	611	CARDINAL
ftr-434	1635	2	leo	PERSON
ftr-434	1635	3	the year	DATE
ftr-434	1635	4	leo	PERSON
ftr-434	1635	5	three	CARDINAL
ftr-434	1636	1	is282	LOC
ftr-434	1638	1	#7	CARDINAL
ftr-434	1638	2	leonardo da vino	PERSON
ftr-434	1638	3	several years ago	DATE
ftr-434	1639	1	leo	PERSON
ftr-434	1639	2	mona lisa	PERSON
ftr-434	1639	3	leo	PERSON
ftr-434	1639	4	10,000	MONEY
ftr-434	1640	1	leo	PERSON
ftr-434	1640	2	$10 million	MONEY
ftr-434	1641	1	mona	PERSON
ftr-434	1641	2	281	CARDINAL
ftr-434	1642	1	leo	PERSON
ftr-434	1642	2	the year	DATE
ftr-434	1643	1	282	CARDINAL
ftr-434	1644	1	1.170a-4(b)(3)(i	CARDINAL
ftr-434	1645	1	283	CARDINAL
ftr-434	1647	1	284	CARDINAL
ftr-434	1651	1	285	CARDINAL
ftr-434	1654	1	1.170a-4(b)(3)(i	CARDINAL
ftr-434	1655	1	612	CARDINAL
ftr-434	1655	2	florida	GPE
ftr-434	1655	3	$10 million	MONEY
ftr-434	1656	1	mona	PERSON
ftr-434	1656	2	$10 million	MONEY
ftr-434	1656	3	10,000	MONEY
ftr-434	1658	1	#8	CARDINAL
ftr-434	1658	2	brazil	GPE
ftr-434	1658	3	charles	PERSON
ftr-434	1659	1	charles	PERSON
ftr-434	1659	2	charles	PERSON
ftr-434	1660	1	charles desires	PERSON
ftr-434	1661	1	charles	PERSON
ftr-434	1661	2	18 months	DATE
ftr-434	1661	3	charles	PERSON
ftr-434	1662	1	first	ORDINAL
ftr-434	1662	2	286	CARDINAL
ftr-434	1663	1	congressman frelinghuysen	PERSON
ftr-434	1663	2	new jersey	GPE
ftr-434	1663	3	wilbur mills	PERSON
ftr-434	1663	4	the tax reform act of	LAW
ftr-434	1663	5	1969	DATE
ftr-434	1663	6	congressman frelinghuysen	PERSON
ftr-434	1663	7	new york	GPE
ftr-434	1665	1	115	CARDINAL
ftr-434	1666	1	22571	DATE
ftr-434	1666	2	1969	DATE
ftr-434	1666	3	robert anthoine	PERSON
ftr-434	1666	4	35	CARDINAL
ftr-434	1666	5	239	CARDINAL
ftr-434	1666	6	244	CARDINAL
ftr-434	1666	7	1980	DATE
ftr-434	1667	1	2002	DATE
ftr-434	1668	1	613	CARDINAL
ftr-434	1669	1	second	ORDINAL
ftr-434	1669	2	charles	PERSON
ftr-434	1669	3	287	CARDINAL
ftr-434	1670	1	third	ORDINAL
ftr-434	1671	1	#9	CARDINAL
ftr-434	1671	2	texas	GPE
ftr-434	1671	3	padre island	GPE
ftr-434	1674	1	hank big dollars	ORG
ftr-434	1675	1	hank	PERSON
ftr-434	1676	1	hank	PERSON
ftr-434	1677	1	section 170(e)(1	ORG
ftr-434	1677	2	hank	PERSON
ftr-434	1677	3	hank	PERSON
ftr-434	1678	1	hank	PERSON
ftr-434	1678	2	18 months	DATE
ftr-434	1679	1	hank	PERSON
ftr-434	1679	2	the year	DATE
ftr-434	1680	1	287	CARDINAL
ftr-434	1680	2	107th	ORDINAL
ftr-434	1680	3	1st	ORDINAL
ftr-434	1681	1	april 4, 2001	DATE
ftr-434	1682	1	614	CARDINAL
ftr-434	1682	2	florida	GPE
ftr-434	1683	1	2.	CARDINAL
ftr-434	1683	2	1969	DATE
ftr-434	1687	1	appendix	NORP
ftr-434	1687	2	section 170(e)(1)(a	LAW
ftr-434	1688	1	2002	DATE
ftr-434	1689	1	615 appendix	QUANTITY
ftr-434	1690	1	section 170(c	LAW
ftr-434	1690	2	1986	DATE
ftr-434	1690	3	section 170	LAW
ftr-434	1690	4	the taxable year	DATE
ftr-434	1691	1	section 170(c	LAW
ftr-434	1691	2	1986	DATE
ftr-434	1693	1	section 170(c	LAW
ftr-434	1694	1	a. section 170	PERSON
ftr-434	1694	2	1986	DATE
ftr-434	1695	1	1	CARDINAL
ftr-434	1696	1	the taxable year	DATE
ftr-434	1700	1	616	CARDINAL
ftr-434	1700	2	florida	GPE
ftr-434	1701	1	1	CARDINAL
ftr-434	1703	1	section 1235(a	LAW
ftr-434	1706	1	more than 1 year	DATE
ftr-434	1708	1	section 1221(a)(3	LAW
ftr-434	1709	1	section 1.170-1(c	LAW
ftr-434	1710	1	1.1221-1(c)(1	CARDINAL
ftr-434	1711	1	section 1221(a)(3	LAW
ftr-434	1712	1	the taxable year	DATE
ftr-434	1713	1	the year	DATE
ftr-434	1714	1	2002	DATE
ftr-434	1715	1	617	CARDINAL
ftr-434	1716	1	1986	DATE
ftr-434	1717	1	senate	ORG
ftr-434	1717	2	house of representatives	ORG
ftr-434	1717	3	the united states of america	GPE
ftr-434	1717	4	congress	ORG
ftr-434	1717	5	section 1	LAW
ftr-434	1719	1	sec	ORG
ftr-434	1719	2	2	CARDINAL
ftr-434	1720	1	section 170	LAW
ftr-434	1720	2	1986	DATE
ftr-434	1720	3	7	CARDINAL
ftr-434	1720	4	1	CARDINAL
ftr-434	1721	1	618	CARDINAL
ftr-434	1721	2	florida	GPE
ftr-434	1721	3	no less than 18 months	DATE
ftr-434	1721	4	the taxable year	DATE
ftr-434	1721	5	section 501	LAW
ftr-434	1722	1	2002	DATE
ftr-434	1722	2	619	CARDINAL
ftr-434	1722	3	section 465(b)(3)(c	LAW
ftr-434	1727	1	year	DATE
ftr-434	1727	2	year	DATE
ftr-434	1728	1	the taxable year	DATE
ftr-434	1729	1	620	CARDINAL
ftr-434	1729	2	florida	GPE
ftr-434	1732	1	one	CARDINAL
ftr-434	1732	2	u.s.	GPE
ftr-434	1732	3	the taxable year	DATE
ftr-434	1733	1	2002	DATE
ftr-434	1734	1	621	CARDINAL
ftr-434	1734	2	years ending after such date	DATE