id	sid	eid	entity	type
ftr-441	1	1	florida	GPE
ftr-441	1	2	4 1999	DATE
ftr-441	1	3	3	CARDINAL
ftr-441	1	4	george k yin'	PERSON
ftr-441	1	5	144 ii	QUANTITY
ftr-441	2	1	144	CARDINAL
ftr-441	2	2	150	CARDINAL
ftr-441	3	1	151	CARDINAL
ftr-441	3	2	153 1	CARDINAL
ftr-441	3	3	156 2	CARDINAL
ftr-441	3	4	160 3	CARDINAL
ftr-441	4	1	162 4	CARDINAL
ftr-441	6	1	163 5	DATE
ftr-441	7	1	164	CARDINAL
ftr-441	8	1	165	CARDINAL
ftr-441	8	2	d.	NORP
ftr-441	8	3	171	CARDINAL
ftr-441	9	1	172	CARDINAL
ftr-441	9	2	172	CARDINAL
ftr-441	9	3	174 1	CARDINAL
ftr-441	9	4	176	CARDINAL
ftr-441	9	5	176	CARDINAL
ftr-441	9	6	182	CARDINAL
ftr-441	10	1	185	CARDINAL
ftr-441	10	2	university of virginia	ORG
ftr-441	11	1	1998	DATE
ftr-441	11	2	george k. yin.	PERSON
ftr-441	12	1	the american law institute's	ORG
ftr-441	13	1	george k. yim	PERSON
ftr-441	13	2	51	CARDINAL
ftr-441	13	3	smu	ORG
ftr-441	13	4	125	CARDINAL
ftr-441	13	5	1997	DATE
ftr-441	14	1	david shakow	PERSON
ftr-441	17	1	february 1998	DATE
ftr-441	17	2	may 1998	DATE
ftr-441	18	1	ali	PERSON
ftr-441	18	2	june 1999	DATE
ftr-441	19	1	florida	GPE
ftr-441	20	1	190 2	CARDINAL
ftr-441	21	1	only one	CARDINAL
ftr-441	22	1	190 3	CARDINAL
ftr-441	22	2	194	CARDINAL
ftr-441	22	3	195	CARDINAL
ftr-441	22	4	196	CARDINAL
ftr-441	23	1	196	CARDINAL
ftr-441	23	2	d.	NORP
ftr-441	23	3	199	CARDINAL
ftr-441	24	1	202 1	CARDINAL
ftr-441	25	1	202	CARDINAL
ftr-441	25	2	203	CARDINAL
ftr-441	25	3	203	CARDINAL
ftr-441	25	4	205	CARDINAL
ftr-441	26	1	206	CARDINAL
ftr-441	26	2	d.	NORP
ftr-441	26	3	207 3	DATE
ftr-441	26	4	211 b.	PERSON
ftr-441	26	5	213	CARDINAL
ftr-441	26	6	214	CARDINAL
ftr-441	26	7	i. section 704(c)(1)(a	PERSON
ftr-441	26	8	214 ii	QUANTITY
ftr-441	26	9	216 iii	QUANTITY
ftr-441	26	10	216	CARDINAL
ftr-441	26	11	section 737	LAW
ftr-441	26	12	216	CARDINAL
ftr-441	26	13	217 vi.	PERSON
ftr-441	26	14	217	CARDINAL
ftr-441	26	15	724	CARDINAL
ftr-441	26	16	735	CARDINAL
ftr-441	26	17	217	CARDINAL
ftr-441	27	1	218	CARDINAL
ftr-441	27	2	218	CARDINAL
ftr-441	27	3	221 ii	CARDINAL
ftr-441	27	4	223	CARDINAL
ftr-441	27	5	226	CARDINAL
ftr-441	28	1	227	CARDINAL
ftr-441	29	1	4:3	CARDINAL
ftr-441	31	1	228 iii.	PERSON
ftr-441	33	1	229	CARDINAL
ftr-441	34	1	233	CARDINAL
ftr-441	34	2	234 4	DATE
ftr-441	34	3	234	CARDINAL
ftr-441	34	4	751	CARDINAL
ftr-441	34	5	341	CARDINAL
ftr-441	34	6	234 b. character continuation	PERSON
ftr-441	35	1	238 5	DATE
ftr-441	36	1	238	CARDINAL
ftr-441	36	2	238	CARDINAL
ftr-441	36	3	239	CARDINAL
ftr-441	36	4	240 6	CARDINAL
ftr-441	36	5	one	CARDINAL
ftr-441	36	6	242	CARDINAL
ftr-441	37	1	242	CARDINAL
ftr-441	38	1	244	CARDINAL
ftr-441	39	1	245 7	DATE
ftr-441	40	1	246	CARDINAL
ftr-441	40	2	247	CARDINAL
ftr-441	40	3	19991	DATE
ftr-441	40	4	florida	GPE
ftr-441	40	5	i. introduction	PERSON
ftr-441	41	1	two	CARDINAL
ftr-441	42	1	first	ORDINAL
ftr-441	43	1	second	ORDINAL
ftr-441	43	2	two	CARDINAL
ftr-441	45	1	two	CARDINAL
ftr-441	51	1	1	CARDINAL
ftr-441	52	1	301.7701-1	DATE
ftr-441	53	1	january 1, 1997	DATE
ftr-441	54	1	95-14, 1995-1	DATE
ftr-441	54	2	297	CARDINAL
ftr-441	54	3	rod garcia & nancy loube	ORG
ftr-441	54	4	67	CARDINAL
ftr-441	54	5	1139	CARDINAL
ftr-441	54	6	1995	DATE
ftr-441	55	1	2	CARDINAL
ftr-441	55	2	7704	DATE
ftr-441	57	1	301.7701-2(b)(7	DATE
ftr-441	59	1	4:3	CARDINAL
ftr-441	59	2	the 19th century	DATE
ftr-441	59	3	the 20th century	DATE
ftr-441	69	1	first	ORDINAL
ftr-441	69	2	the civil war period	EVENT
ftr-441	71	1	3	CARDINAL
ftr-441	72	1	marjorie e. kornhauser	PERSON
ftr-441	72	2	66	CARDINAL
ftr-441	73	1	53	CARDINAL
ftr-441	73	2	57-62 (	PERCENT
ftr-441	73	3	1990	DATE
ftr-441	75	1	4.	CARDINAL
ftr-441	75	2	61	DATE
ftr-441	76	1	5	CARDINAL
ftr-441	76	2	july 1, 1862	DATE
ftr-441	76	3	119	CARDINAL
ftr-441	76	4	81-82	DATE
ftr-441	76	5	90-91	CARDINAL
ftr-441	76	6	12	CARDINAL
ftr-441	77	1	432,469-71,473	CARDINAL
ftr-441	79	1	1999	DATE
ftr-441	79	2	florida	GPE
ftr-441	80	1	annual	DATE
ftr-441	80	2	annual	DATE
ftr-441	80	3	the civil war period	EVENT
ftr-441	81	1	1894	DATE
ftr-441	81	2	1894	DATE
ftr-441	81	3	2%	PERCENT
ftr-441	82	1	2%	PERCENT
ftr-441	84	1	at least one	CARDINAL
ftr-441	84	2	4,000	MONEY
ftr-441	86	1	1894	DATE
ftr-441	89	1	6	CARDINAL
ftr-441	90	1	the supreme court	ORG
ftr-441	90	2	first	ORDINAL
ftr-441	90	3	84	CARDINAL
ftr-441	90	4	294	CARDINAL
ftr-441	90	5	303	CARDINAL
ftr-441	90	6	1872	DATE
ftr-441	90	7	united states	GPE
ftr-441	90	8	railroad co.	ORG
ftr-441	90	9	84	CARDINAL
ftr-441	90	10	322	CARDINAL
ftr-441	90	11	1872	DATE
ftr-441	91	1	7. act	CARDINAL
ftr-441	91	2	june 30, 1864	DATE
ftr-441	91	3	173	CARDINAL
ftr-441	91	4	117	CARDINAL
ftr-441	91	5	13	CARDINAL
ftr-441	91	6	223	CARDINAL
ftr-441	91	7	281	CARDINAL
ftr-441	92	1	8	CARDINAL
ftr-441	93	1	patrick e. hobbs	PERSON
ftr-441	93	2	one hundred-year	CARDINAL
ftr-441	93	3	44	CARDINAL
ftr-441	94	1	l. rev	PERSON
ftr-441	94	2	437	CARDINAL
ftr-441	94	3	438	CARDINAL
ftr-441	94	4	1995	DATE
ftr-441	94	5	1894	DATE
ftr-441	94	6	first	ORDINAL
ftr-441	95	1	9.	CARDINAL
ftr-441	95	2	aug. 27, 1894	DATE
ftr-441	95	3	349	CARDINAL
ftr-441	95	4	§§	ORG
ftr-441	95	5	27,	DATE
ftr-441	95	6	32	DATE
ftr-441	95	7	28	CARDINAL
ftr-441	96	1	509	CARDINAL
ftr-441	96	2	553	CARDINAL
ftr-441	96	3	556	CARDINAL
ftr-441	96	4	1894	DATE
ftr-441	97	1	10	CARDINAL
ftr-441	97	2	554	CARDINAL
ftr-441	98	1	11	CARDINAL
ftr-441	99	1	id. §§ 27,	ORG
ftr-441	99	2	32	DATE
ftr-441	99	3	553	CARDINAL
ftr-441	99	4	556	CARDINAL
ftr-441	100	1	4:3	CARDINAL
ftr-441	101	1	treasury	ORG
ftr-441	101	2	1894	DATE
ftr-441	103	1	1894	DATE
ftr-441	104	1	1909	DATE
ftr-441	104	2	1%	PERCENT
ftr-441	104	3	5,000	MONEY
ftr-441	106	1	6	CARDINAL
ftr-441	106	2	one	CARDINAL
ftr-441	107	1	17	CARDINAL
ftr-441	108	1	1913	DATE
ftr-441	108	2	congress	ORG
ftr-441	109	1	1936	DATE
ftr-441	110	1	12	CARDINAL
ftr-441	111	1	3	CARDINAL
ftr-441	111	2	87	CARDINAL
ftr-441	113	1	hobbs	ORG
ftr-441	113	2	supra	PERSON
ftr-441	113	3	8	CARDINAL
ftr-441	113	4	445	CARDINAL
ftr-441	113	5	13	CARDINAL
ftr-441	114	1	congress	ORG
ftr-441	114	2	august 28, 1894	DATE
ftr-441	114	3	december 13, 1894	DATE
ftr-441	114	4	roger foster & everett v. abbot	ORG
ftr-441	114	5	1895	DATE
ftr-441	115	1	14	CARDINAL
ftr-441	116	1	157	CARDINAL
ftr-441	116	2	u.s.	GPE
ftr-441	116	3	429	CARDINAL
ftr-441	116	4	1895	DATE
ftr-441	116	5	158	CARDINAL
ftr-441	116	6	601	CARDINAL
ftr-441	117	1	15.	CARDINAL
ftr-441	117	2	aug. 5, 1909	DATE
ftr-441	117	3	6	CARDINAL
ftr-441	117	4	38	DATE
ftr-441	117	5	36	CARDINAL
ftr-441	118	1	11	CARDINAL
ftr-441	118	2	112	CARDINAL
ftr-441	118	3	1909	DATE
ftr-441	119	1	16	CARDINAL
ftr-441	120	1	pre-sixteenth	DATE
ftr-441	123	1	supra	PERSON
ftr-441	123	2	3	CARDINAL
ftr-441	123	3	99	CARDINAL
ftr-441	123	4	17	CARDINAL
ftr-441	124	1	3	CARDINAL
ftr-441	124	2	102-05	CARDINAL
ftr-441	124	3	19991	DATE
ftr-441	125	1	florida	GPE
ftr-441	132	1	9	CARDINAL
ftr-441	132	2	1958	DATE
ftr-441	132	3	1982	DATE
ftr-441	132	4	k.	PERSON
ftr-441	133	1	754	CARDINAL
ftr-441	133	2	subchapter k	PERSON
ftr-441	134	1	18	CARDINAL
ftr-441	134	2	302	CARDINAL
ftr-441	134	3	331	CARDINAL
ftr-441	134	4	311	CARDINAL
ftr-441	134	5	336	CARDINAL
ftr-441	134	6	731	CARDINAL
ftr-441	134	7	737	CARDINAL
ftr-441	134	8	19	CARDINAL
ftr-441	135	1	752	CARDINAL
ftr-441	136	1	20	CARDINAL
ftr-441	137	1	1954	DATE
ftr-441	137	2	1966	DATE
ftr-441	137	3	subchapter s.	PERSON
ftr-441	139	1	22	CARDINAL
ftr-441	139	2	351	CARDINAL
ftr-441	139	3	311	CARDINAL
ftr-441	139	4	336	CARDINAL
ftr-441	139	5	1368	DATE
ftr-441	139	6	302	CARDINAL
ftr-441	139	7	331	CARDINAL
ftr-441	139	8	23	CARDINAL
ftr-441	140	1	irc § 1371(a	ORG
ftr-441	141	1	4:3	CARDINAL
ftr-441	144	1	three	CARDINAL
ftr-441	150	1	24	CARDINAL
ftr-441	152	1	s. subchapter c	PERSON
ftr-441	154	1	joseph bankman	PERSON
ftr-441	154	2	41	CARDINAL
ftr-441	154	3	ucla l. rev	PERSON
ftr-441	154	4	1737	CARDINAL
ftr-441	154	5	1749-50	CARDINAL
ftr-441	154	6	1994	DATE
ftr-441	155	1	25	CARDINAL
ftr-441	158	1	irc §§	ORG
ftr-441	159	1	26	CARDINAL
ftr-441	160	1	two	CARDINAL
ftr-441	161	1	subchapter k	PERSON
ftr-441	165	1	724	CARDINAL
ftr-441	165	2	735	CARDINAL
ftr-441	165	3	737	CARDINAL
ftr-441	165	4	751	CARDINAL
ftr-441	166	1	341	CARDINAL
ftr-441	167	1	irc § 1371(a	ORG
ftr-441	168	1	19991	DATE
ftr-441	168	2	florida	GPE
ftr-441	170	1	welladvised.27	PERSON
ftr-441	173	1	three	CARDINAL
ftr-441	174	1	irs	ORG
ftr-441	174	2	three	CARDINAL
ftr-441	184	1	k. 27	PERSON
ftr-441	185	1	william a. klein	PERSON
ftr-441	185	2	eric m. zolt	PERSON
ftr-441	185	3	66	CARDINAL
ftr-441	186	1	l. rev	PERSON
ftr-441	186	2	1001	DATE
ftr-441	186	3	1012-13 (1995	DATE
ftr-441	187	1	4:3	CARDINAL
ftr-441	189	1	1992	DATE
ftr-441	189	2	treasury	ORG
ftr-441	189	3	treasury	ORG
ftr-441	190	1	3	CARDINAL
ftr-441	192	1	a.	PERSON
ftr-441	197	1	30%	PERCENT
ftr-441	197	2	higher than 30%	PERCENT
ftr-441	198	1	2	CARDINAL
ftr-441	198	2	28	CARDINAL
ftr-441	199	1	u.s.	GPE
ftr-441	199	2	treasury	ORG
ftr-441	199	3	1992	DATE
ftr-441	201	1	29	CARDINAL
ftr-441	202	1	mortimer m. caplin	PERSON
ftr-441	202	2	47	CARDINAL
ftr-441	203	1	l. rev	PERSON
ftr-441	204	1	249	CARDINAL
ftr-441	204	2	261	CARDINAL
ftr-441	204	3	1961	DATE
ftr-441	205	1	30	CARDINAL
ftr-441	206	1	28	CARDINAL
ftr-441	206	2	134	CARDINAL
ftr-441	206	3	13.8	CARDINAL
ftr-441	207	1	139-141	CARDINAL
ftr-441	208	1	31	CARDINAL
ftr-441	209	1	third	ORDINAL
ftr-441	210	1	george k. yin	PERSON
ftr-441	210	2	47	CARDINAL
ftr-441	210	3	431	CARDINAL
ftr-441	210	4	480	CARDINAL
ftr-441	210	5	1992	DATE
ftr-441	211	1	32	CARDINAL
ftr-441	213	1	19991	DATE
ftr-441	213	2	florida	GPE
ftr-441	213	3	less than 30%	PERCENT
ftr-441	215	1	irs	ORG
ftr-441	218	1	today	DATE
ftr-441	218	2	more than one	CARDINAL
ftr-441	219	1	two	CARDINAL
ftr-441	225	1	4	CARDINAL
ftr-441	225	2	33	CARDINAL
ftr-441	226	1	irc § l(b	ORG
ftr-441	227	1	34	CARDINAL
ftr-441	229	1	1996	DATE
ftr-441	229	2	6	CARDINAL
ftr-441	230	1	87	CARDINAL
ftr-441	230	2	supp	GPE
ftr-441	230	3	1997	DATE
ftr-441	232	1	rupa	ORG
ftr-441	232	2	201	CARDINAL
ftr-441	232	3	201	CARDINAL
ftr-441	233	1	the end of 1995	DATE
ftr-441	233	2	seven	CARDINAL
ftr-441	234	1	§§	ORG
ftr-441	234	2	8, 10,	DATE
ftr-441	234	3	25	DATE
ftr-441	234	4	26	CARDINAL
ftr-441	235	1	§§ 15, 18(e	ORG
ftr-441	235	2	29	CARDINAL
ftr-441	236	1	4:3	CARDINAL
ftr-441	239	1	taxed.36	ORG
ftr-441	248	1	35	CARDINAL
ftr-441	249	1	rupa	ORG
ftr-441	249	2	supra	PERSON
ftr-441	249	3	34	CARDINAL
ftr-441	249	4	501	CARDINAL
ftr-441	249	5	502	CARDINAL
ftr-441	250	1	36	CARDINAL
ftr-441	252	1	william a. klein	PERSON
ftr-441	252	2	20	CARDINAL
ftr-441	252	3	13	CARDINAL
ftr-441	252	4	15	DATE
ftr-441	252	5	1972	DATE
ftr-441	253	1	1999	DATE
ftr-441	253	2	florida	GPE
ftr-441	257	1	second	ORDINAL
ftr-441	259	1	300	MONEY
ftr-441	259	2	a given year	DATE
ftr-441	259	3	300	MONEY
ftr-441	269	1	only one	CARDINAL
ftr-441	270	1	the year	DATE
ftr-441	271	1	any given year	DATE
ftr-441	271	2	37	CARDINAL
ftr-441	273	1	4:3	CARDINAL
ftr-441	273	2	from year to year	DATE
ftr-441	275	1	the end of the year	DATE
ftr-441	278	1	first	ORDINAL
ftr-441	278	2	1954	DATE
ftr-441	279	1	first	ORDINAL
ftr-441	280	1	one	CARDINAL
ftr-441	283	1	100	MONEY
ftr-441	284	1	100	MONEY
ftr-441	284	2	the year	DATE
ftr-441	284	3	38	CARDINAL
ftr-441	285	1	j. paul jackson	PERSON
ftr-441	285	2	mark h. johnson	PERSON
ftr-441	285	3	stanley s. surrey	PERSON
ftr-441	285	4	carolyn k. tenen &	PERSON
ftr-441	285	5	william c. warren	PERSON
ftr-441	285	6	1954	DATE
ftr-441	285	7	54	CARDINAL
ftr-441	286	1	1183	CARDINAL
ftr-441	286	2	1187-88	CARDINAL
ftr-441	286	3	1954	DATE
ftr-441	287	1	39	CARDINAL
ftr-441	289	1	1.701-2(c)(1	CARDINAL
ftr-441	290	1	19991	DATE
ftr-441	290	2	florida	GPE
ftr-441	291	1	two	CARDINAL
ftr-441	291	2	300	MONEY
ftr-441	291	3	the year	DATE
ftr-441	291	4	future years	DATE
ftr-441	292	1	two	CARDINAL
ftr-441	295	1	question.40	ORG
ftr-441	295	2	two	CARDINAL
ftr-441	296	1	1	CARDINAL
ftr-441	296	2	100	MONEY
ftr-441	296	3	100	MONEY
ftr-441	297	1	100	MONEY
ftr-441	297	2	100	MONEY
ftr-441	298	1	40	CARDINAL
ftr-441	299	1	irc § 704(b	ORG
ftr-441	300	1	41	CARDINAL
ftr-441	302	1	1.704-1(b)(2)(i	CARDINAL
ftr-441	303	1	42	CARDINAL
ftr-441	305	1	1.704-1(b)(2)(ii)(a	TIME
ftr-441	307	1	1.701-2(a)(3	MONEY
ftr-441	308	1	4:3	CARDINAL
ftr-441	310	1	less than 100%	PERCENT
ftr-441	311	1	100	MONEY
ftr-441	312	1	100	MONEY
ftr-441	315	1	one	CARDINAL
ftr-441	315	2	the current year	DATE
ftr-441	316	1	two	CARDINAL
ftr-441	318	1	43	DATE
ftr-441	320	1	1.704-1(b)(2)(ii)(b	CARDINAL
ftr-441	321	1	44	DATE
ftr-441	322	1	alan gunn	PERSON
ftr-441	322	2	44	CARDINAL
ftr-441	322	3	2d	DATE
ftr-441	322	4	1995	DATE
ftr-441	322	5	stephen utz	PERSON
ftr-441	322	6	108	CARDINAL
ftr-441	322	7	3d	CARDINAL
ftr-441	322	8	1995	DATE
ftr-441	323	1	michael j. close	PERSON
ftr-441	323	2	dan a. kusnetz	PERSON
ftr-441	323	3	40	CARDINAL
ftr-441	324	1	307	CARDINAL
ftr-441	324	2	336	CARDINAL
ftr-441	324	3	1987	DATE
ftr-441	324	4	lawrence lokken	PERSON
ftr-441	324	5	41	CARDINAL
ftr-441	324	6	547	CARDINAL
ftr-441	324	7	621	CARDINAL
ftr-441	324	8	1986	DATE
ftr-441	325	1	1999	DATE
ftr-441	325	2	florida	GPE
ftr-441	325	3	multi-year	DATE
ftr-441	326	1	5	CARDINAL
ftr-441	326	2	200	MONEY
ftr-441	326	3	year 1	DATE
ftr-441	326	4	a.	PERSON
ftr-441	326	5	200	MONEY
ftr-441	326	6	year 1	DATE
ftr-441	327	1	the end of year 1	DATE
ftr-441	328	1	200	MONEY
ftr-441	328	2	year 1	DATE
ftr-441	328	3	200	MONEY
ftr-441	330	1	outcome.46	ORG
ftr-441	330	2	year 1	DATE
ftr-441	330	3	200	MONEY
ftr-441	334	1	45	CARDINAL
ftr-441	335	1	mark p. gergen	PERSON
ftr-441	335	2	46	CARDINAL
ftr-441	335	3	1	CARDINAL
ftr-441	335	4	11	CARDINAL
ftr-441	336	1	alan gunn	PERSON
ftr-441	336	2	40	CARDINAL
ftr-441	337	1	121	CARDINAL
ftr-441	337	2	124	CARDINAL
ftr-441	337	3	1986	DATE
ftr-441	337	4	william s. mckee	PERSON
ftr-441	337	5	66	CARDINAL
ftr-441	338	1	l. rev	PERSON
ftr-441	338	2	1039	CARDINAL
ftr-441	338	3	1059	CARDINAL
ftr-441	338	4	1980	DATE
ftr-441	338	5	utz-federal	ORG
ftr-441	338	6	44	DATE
ftr-441	338	7	118	CARDINAL
ftr-441	338	8	stephen g. utz	PERSON
ftr-441	338	9	43	CARDINAL
ftr-441	339	1	693	CARDINAL
ftr-441	339	2	700-01	PERCENT
ftr-441	339	3	1990	DATE
ftr-441	340	1	46	DATE
ftr-441	341	1	less than $200	MONEY
ftr-441	341	2	the year	DATE
ftr-441	343	1	200	MONEY
ftr-441	344	1	47	CARDINAL
ftr-441	345	1	utz-federal	ORG
ftr-441	345	2	44	DATE
ftr-441	345	3	117	CARDINAL
ftr-441	346	1	a in year 2	DATE
ftr-441	346	2	year 1	DATE
ftr-441	347	1	the year	DATE
ftr-441	348	1	any year after	DATE
ftr-441	348	2	year 2	DATE
ftr-441	348	3	a in year 1	DATE
ftr-441	349	1	4:3	CARDINAL
ftr-441	350	1	8	CARDINAL
ftr-441	355	1	100	MONEY
ftr-441	356	1	llc	ORG
ftr-441	361	1	48	DATE
ftr-441	363	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-441	364	1	49	DATE
ftr-441	365	1	karen c. burke	PERSON
ftr-441	365	2	12	CARDINAL
ftr-441	366	1	j. tax	PERSON
ftr-441	366	2	13	CARDINAL
ftr-441	366	3	58	DATE
ftr-441	366	4	1995	DATE
ftr-441	367	1	1999	DATE
ftr-441	367	2	florida	GPE
ftr-441	367	3	2	CARDINAL
ftr-441	368	1	second	ORDINAL
ftr-441	371	1	at least one	CARDINAL
ftr-441	376	1	a number of years	DATE
ftr-441	376	2	a given year	DATE
ftr-441	378	1	more than one	CARDINAL
ftr-441	379	1	50	CARDINAL
ftr-441	381	1	1.704-1(b)(2)(iii	CARDINAL
ftr-441	382	1	51	CARDINAL
ftr-441	384	1	1.704-1(b)(2)(iii)(a	DATE
ftr-441	385	1	52	CARDINAL
ftr-441	386	1	five-year	DATE
ftr-441	388	1	1.704l(b)(2)(iii)(c	CARDINAL
ftr-441	389	1	more than five years	DATE
ftr-441	390	1	five-year	DATE
ftr-441	392	1	1.704-1(b)(5	CARDINAL
ftr-441	392	2	2	CARDINAL
ftr-441	393	1	4:3	CARDINAL
ftr-441	393	2	one	CARDINAL
ftr-441	397	1	each year	DATE
ftr-441	406	1	53	CARDINAL
ftr-441	407	1	one	CARDINAL
ftr-441	409	1	54	CARDINAL
ftr-441	411	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-441	411	2	1)(xi	CARDINAL
ftr-441	413	1	1999	DATE
ftr-441	413	2	florida	GPE
ftr-441	416	1	3	CARDINAL
ftr-441	420	1	one	CARDINAL
ftr-441	421	1	55	CARDINAL
ftr-441	422	1	gunn	PERSON
ftr-441	422	2	supra	PERSON
ftr-441	422	3	44	DATE
ftr-441	422	4	53-54	CARDINAL
ftr-441	422	5	supra	PERSON
ftr-441	422	6	44	DATE
ftr-441	422	7	321	CARDINAL
ftr-441	425	1	1.704-1(b)(2)(iii)(a)(1	CARDINAL
ftr-441	425	2	2	CARDINAL
ftr-441	425	3	2	CARDINAL
ftr-441	425	4	2	CARDINAL
ftr-441	427	1	56	CARDINAL
ftr-441	428	1	1.701-2(b	CARDINAL
ftr-441	429	1	57	CARDINAL
ftr-441	431	1	1.701-2(c)(5	CARDINAL
ftr-441	432	1	one	CARDINAL
ftr-441	433	1	4:3	CARDINAL
ftr-441	433	2	irs	ORG
ftr-441	436	1	one	CARDINAL
ftr-441	438	1	subchapter k	PERSON
ftr-441	441	1	first	ORDINAL
ftr-441	442	1	treasury	ORG
ftr-441	443	1	4.	CARDINAL
ftr-441	446	1	59	DATE
ftr-441	448	1	1.701-2(a)(3	MONEY
ftr-441	448	2	6	CARDINAL
ftr-441	448	3	5	CARDINAL
ftr-441	449	1	60	CARDINAL
ftr-441	450	1	american law institute	ORG
ftr-441	450	2	245	CARDINAL
ftr-441	450	3	1984	DATE
ftr-441	451	1	1984	DATE
ftr-441	451	2	subchapter k	PERSON
ftr-441	451	3	walter j. blum	PERSON
ftr-441	451	4	34	CARDINAL
ftr-441	452	1	485	CARDINAL
ftr-441	452	2	515	CARDINAL
ftr-441	452	3	1967	DATE
ftr-441	452	4	two	CARDINAL
ftr-441	455	1	edwin s. cohen	PERSON
ftr-441	455	2	apr. 1960	DATE
ftr-441	455	3	200	CARDINAL
ftr-441	455	4	218	CARDINAL
ftr-441	456	1	1999	DATE
ftr-441	456	2	florida	GPE
ftr-441	457	1	the year	DATE
ftr-441	458	1	the first year	DATE
ftr-441	460	1	5	CARDINAL
ftr-441	461	1	irs	ORG
ftr-441	462	1	any given year	DATE
ftr-441	465	1	a given year	DATE
ftr-441	466	1	more than one	CARDINAL
ftr-441	467	1	1954	DATE
ftr-441	467	2	surrey	PERSON
ftr-441	467	3	appropriate.62 61	ORG
ftr-441	468	1	gergen	GPE
ftr-441	468	2	supra	PERSON
ftr-441	468	3	45	CARDINAL
ftr-441	468	4	10-11	CARDINAL
ftr-441	468	5	qluite	PERSON
ftr-441	470	1	gunn	PERSON
ftr-441	470	2	supra	PERSON
ftr-441	470	3	44	DATE
ftr-441	470	4	53-54	CARDINAL
ftr-441	470	5	62	CARDINAL
ftr-441	471	1	supra	PERSON
ftr-441	471	2	38	CARDINAL
ftr-441	472	1	4:3	CARDINAL
ftr-441	477	1	irs	ORG
ftr-441	480	1	subchapter k	PERSON
ftr-441	481	1	one	CARDINAL
ftr-441	481	2	irs	ORG
ftr-441	482	1	1986	DATE
ftr-441	482	2	2-1/2%	PERCENT
ftr-441	482	3	one	CARDINAL
ftr-441	482	4	63	CARDINAL
ftr-441	483	1	the u.s. house committee on ways & means	ORG
ftr-441	483	2	99th cong	LOC
ftr-441	483	3	2d	CARDINAL
ftr-441	484	1	56	CARDINAL
ftr-441	484	2	1986	DATE
ftr-441	485	1	joel rabinovitz	PERSON
ftr-441	485	2	90%	PERCENT
ftr-441	485	3	another 5%	PERCENT
ftr-441	485	4	irs	ORG
ftr-441	485	5	another 21/2%	PERCENT
ftr-441	486	1	sheldon i. banoff	PERSON
ftr-441	486	2	48	CARDINAL
ftr-441	487	1	827	CARDINAL
ftr-441	487	2	829	CARDINAL
ftr-441	487	3	1995	DATE
ftr-441	487	4	curtis j. berger	PERSON
ftr-441	487	5	47	CARDINAL
ftr-441	487	6	105	CARDINAL
ftr-441	487	7	107-08 (	PERCENT
ftr-441	487	8	burke	ORG
ftr-441	487	9	supra	PERSON
ftr-441	487	10	49	DATE
ftr-441	487	11	57	DATE
ftr-441	487	12	pamela olson	PERSON
ftr-441	487	13	48	CARDINAL
ftr-441	488	1	817	CARDINAL
ftr-441	488	2	824	CARDINAL
ftr-441	488	3	1995	DATE
ftr-441	488	4	joseph a. snoe	PERSON
ftr-441	488	5	752	CARDINAL
ftr-441	488	6	24	CARDINAL
ftr-441	488	7	hall l. rev	PERSON
ftr-441	488	8	1887, 1888-90	DATE
ftr-441	489	1	at least three	CARDINAL
ftr-441	489	2	19991	CARDINAL
ftr-441	489	3	florida	GPE
ftr-441	489	4	irs	ORG
ftr-441	490	1	irs	ORG
ftr-441	491	1	65	CARDINAL
ftr-441	491	2	subchapter k.	PERSON
ftr-441	493	1	one	CARDINAL
ftr-441	493	2	second	ORDINAL
ftr-441	493	3	third	ORDINAL
ftr-441	493	4	one	CARDINAL
ftr-441	493	5	first	ORDINAL
ftr-441	494	1	first	ORDINAL
ftr-441	494	2	first	ORDINAL
ftr-441	495	1	55	CARDINAL
ftr-441	496	1	395	CARDINAL
ftr-441	496	2	1970	DATE
ftr-441	496	3	31	CARDINAL
ftr-441	496	4	73-1069	CARDINAL
ftr-441	496	5	9th	ORDINAL
ftr-441	496	6	1973	DATE
ftr-441	497	1	1996	DATE
ftr-441	498	1	first	ORDINAL
ftr-441	498	2	two	CARDINAL
ftr-441	498	3	third	ORDINAL
ftr-441	499	1	64	CARDINAL
ftr-441	500	1	n. jerold cohen	PERSON
ftr-441	500	2	46	CARDINAL
ftr-441	501	1	683	CARDINAL
ftr-441	501	2	684	CARDINAL
ftr-441	501	3	1993	DATE
ftr-441	502	1	65	CARDINAL
ftr-441	503	1	u.s.	GPE
ftr-441	503	2	general accounting office	ORG
ftr-441	503	3	irs	ORG
ftr-441	503	4	gao	PERSON
ftr-441	503	5	1995	DATE
ftr-441	503	6	95	CARDINAL
ftr-441	503	7	june 19, 1995	DATE
ftr-441	503	8	tnt	ORG
ftr-441	504	1	irs	ORG
ftr-441	505	1	nov. 1996	DATE
ftr-441	505	2	7	CARDINAL
ftr-441	505	3	97	CARDINAL
ftr-441	505	4	32-45	CARDINAL
ftr-441	505	5	feb. 18, 1997	DATE
ftr-441	505	6	tnt	ORG
ftr-441	505	7	phil brand	PERSON
ftr-441	505	8	irs	ORG
ftr-441	505	9	1997	DATE
ftr-441	505	10	28	CARDINAL
ftr-441	505	11	242	CARDINAL
ftr-441	505	12	1997	DATE
ftr-441	506	1	66	CARDINAL
ftr-441	507	1	sheldon i. banoff	PERSON
ftr-441	508	1	66	CARDINAL
ftr-441	508	2	1859	DATE
ftr-441	508	3	mar. 20, 1995	DATE
ftr-441	508	4	63	CARDINAL
ftr-441	508	5	frank v. battle	PERSON
ftr-441	508	6	jr.	PERSON
ftr-441	508	7	u.s.	GPE
ftr-441	508	8	48	CARDINAL
ftr-441	509	1	801	CARDINAL
ftr-441	509	2	1995	DATE
ftr-441	509	3	michael j. grace	PERSON
ftr-441	509	4	12	CARDINAL
ftr-441	509	5	91	CARDINAL
ftr-441	509	6	1995	DATE
ftr-441	509	7	daniel halperin	PERSON
ftr-441	509	8	48	CARDINAL
ftr-441	510	1	807	CARDINAL
ftr-441	510	2	1995	DATE
ftr-441	510	3	richard m. lipton	PERSON
ftr-441	511	1	83	CARDINAL
ftr-441	511	2	j. tax'n	PERSON
ftr-441	511	3	68	CARDINAL
ftr-441	511	4	1995	DATE
ftr-441	511	5	olson	PERSON
ftr-441	511	6	supra	PERSON
ftr-441	511	7	63	CARDINAL
ftr-441	512	1	4:3	CARDINAL
ftr-441	513	1	first	ORDINAL
ftr-441	517	1	one	CARDINAL
ftr-441	518	1	67	CARDINAL
ftr-441	519	1	new york	GPE
ftr-441	519	2	64	CARDINAL
ftr-441	519	3	233	CARDINAL
ftr-441	519	4	july 11, 1994	DATE
ftr-441	520	1	hereinafter n.y.s.b.a	PERSON
ftr-441	522	1	73	CARDINAL
ftr-441	523	1	2189	CARDINAL
ftr-441	523	2	1997	DATE
ftr-441	525	1	1.701-2(d	CARDINAL
ftr-441	525	2	7	CARDINAL
ftr-441	526	1	steven m. surdell	PERSON
ftr-441	526	2	75	CARDINAL
ftr-441	526	3	1377	CARDINAL
ftr-441	526	4	1997	DATE
ftr-441	527	1	subchapter k	PERSON
ftr-441	528	1	26	CARDINAL
ftr-441	529	1	1997	DATE
ftr-441	530	1	1997	DATE
ftr-441	530	2	william d. andrews	PERSON
ftr-441	530	3	47	CARDINAL
ftr-441	530	4	3 (1991	DATE
ftr-441	530	5	william b. brannan	PERSON
ftr-441	531	1	1997	DATE
ftr-441	531	2	75	CARDINAL
ftr-441	531	3	121	CARDINAL
ftr-441	531	4	1997	DATE
ftr-441	532	1	68	CARDINAL
ftr-441	533	1	83rd cong	LOC
ftr-441	533	2	2d	CARDINAL
ftr-441	534	1	65 (1954	CARDINAL
ftr-441	535	1	69	CARDINAL
ftr-441	537	1	1.704-1	CARDINAL
ftr-441	537	2	70	DATE
ftr-441	539	1	1.701-2(d	CARDINAL
ftr-441	539	2	707	CARDINAL
ftr-441	540	1	71	CARDINAL
ftr-441	541	1	michael l. schler	PERSON
ftr-441	541	2	47	CARDINAL
ftr-441	541	3	509	CARDINAL
ftr-441	541	4	1992	DATE
ftr-441	541	5	treasury	ORG
ftr-441	541	6	ali	PERSON
ftr-441	541	7	31	CARDINAL
ftr-441	541	8	436	CARDINAL
ftr-441	541	9	19991	DATE
ftr-441	542	1	florida	GPE
ftr-441	543	1	system.72	ORG
ftr-441	544	1	1992	DATE
ftr-441	545	1	3	CARDINAL
ftr-441	545	2	1	CARDINAL
ftr-441	545	3	2	CARDINAL
ftr-441	545	4	3	CARDINAL
ftr-441	549	1	one	CARDINAL
ftr-441	549	2	ali	PERSON
ftr-441	549	3	72	CARDINAL
ftr-441	552	1	73	CARDINAL
ftr-441	553	1	u.s.	GPE
ftr-441	553	2	treasury	ORG
ftr-441	553	3	dec. 1992	DATE
ftr-441	553	4	nicholas brady	PERSON
ftr-441	553	5	dan rostenkowski	PERSON
ftr-441	553	6	u.s.	GPE
ftr-441	555	1	74	CARDINAL
ftr-441	558	1	4:3	CARDINAL
ftr-441	559	1	treasury	ORG
ftr-441	567	1	treasury	ORG
ftr-441	567	2	ali	PERSON
ftr-441	571	1	subchapter k.	PERSON
ftr-441	573	1	75	CARDINAL
ftr-441	574	1	28	CARDINAL
ftr-441	574	2	87	CARDINAL
ftr-441	574	3	american law institute	ORG
ftr-441	574	4	126-27	MONEY
ftr-441	574	5	5	CARDINAL
ftr-441	575	1	ali	PERSON
ftr-441	576	1	76	CARDINAL
ftr-441	577	1	734	CARDINAL
ftr-441	577	2	743	CARDINAL
ftr-441	577	3	755	CARDINAL
ftr-441	577	4	1999	DATE
ftr-441	577	5	florida	GPE
ftr-441	579	1	one	CARDINAL
ftr-441	579	2	many years	DATE
ftr-441	582	1	the treasury department	ORG
ftr-441	588	1	only one	CARDINAL
ftr-441	588	2	two	CARDINAL
ftr-441	593	1	338	CARDINAL
ftr-441	594	1	section 338	LAW
ftr-441	594	2	77	CARDINAL
ftr-441	595	1	28	CARDINAL
ftr-441	595	2	83	DATE
ftr-441	596	1	4:3	CARDINAL
ftr-441	596	2	section 338	LAW
ftr-441	597	1	section 338	LAW
ftr-441	597	2	section 382	LAW
ftr-441	601	1	irs	ORG
ftr-441	604	1	subchapter k	PERSON
ftr-441	604	2	irs	ORG
ftr-441	607	1	two	CARDINAL
ftr-441	608	1	one	CARDINAL
ftr-441	609	1	subchapter k	PERSON
ftr-441	610	1	78	CARDINAL
ftr-441	611	1	george k. yin	PERSON
ftr-441	611	2	37	CARDINAL
ftr-441	611	3	415	CARDINAL
ftr-441	611	4	418-20	CARDINAL
ftr-441	611	5	oct. 12, 1987	DATE
ftr-441	612	1	79	CARDINAL
ftr-441	615	1	338(h)(10	CARDINAL
ftr-441	616	1	1999	DATE
ftr-441	616	2	florida	GPE
ftr-441	618	1	a. introduction	PERSON
ftr-441	620	1	subchapter k	PERSON
ftr-441	622	1	k. subchapter s	PERSON
ftr-441	624	1	subchapter s.	PERSON
ftr-441	625	1	subchapter	PERSON
ftr-441	625	2	1958	DATE
ftr-441	625	3	80	CARDINAL
ftr-441	627	1	one	CARDINAL
ftr-441	627	2	two	CARDINAL
ftr-441	628	1	jeffrey l. kwall	PERSON
ftr-441	628	2	the new millennium	DATE
ftr-441	628	3	51	CARDINAL
ftr-441	629	1	229	CARDINAL
ftr-441	629	2	1998	DATE
ftr-441	630	1	81	CARDINAL
ftr-441	631	1	one	CARDINAL
ftr-441	631	2	1982	DATE
ftr-441	631	3	1984	DATE
ftr-441	631	4	1986	DATE
ftr-441	632	1	1982	DATE
ftr-441	634	1	97	CARDINAL
ftr-441	634	2	2	CARDINAL
ftr-441	634	3	96	CARDINAL
ftr-441	635	1	1669	CARDINAL
ftr-441	635	2	1982-2	DATE
ftr-441	635	3	702	CARDINAL
ftr-441	635	4	706	CARDINAL
ftr-441	635	5	1984	DATE
ftr-441	637	1	98-369	CARDINAL
ftr-441	637	2	98	CARDINAL
ftr-441	638	1	494	CARDINAL
ftr-441	638	2	568	CARDINAL
ftr-441	638	3	311(d)(1	CARDINAL
ftr-441	638	4	1986	DATE
ftr-441	640	1	99	CARDINAL
ftr-441	640	2	100	CARDINAL
ftr-441	641	1	2085	CARDINAL
ftr-441	641	2	2269	DATE
ftr-441	641	3	2272	DATE
ftr-441	641	4	311	CARDINAL
ftr-441	641	5	336	CARDINAL
ftr-441	642	1	4:3	CARDINAL
ftr-441	643	1	congress	ORG
ftr-441	643	2	congress	ORG
ftr-441	643	3	5	CARDINAL
ftr-441	643	4	subchapter s.	PERSON
ftr-441	647	1	subchapter s	PERSON
ftr-441	647	2	40-year	DATE
ftr-441	648	1	one	CARDINAL
ftr-441	650	1	82	CARDINAL
ftr-441	651	1	s.	PERSON
ftr-441	651	2	1983	DATE
ftr-441	651	3	85th cong	ORG
ftr-441	652	1	2d	CARDINAL
ftr-441	653	1	87	CARDINAL
ftr-441	653	2	1958	DATE
ftr-441	653	3	1958-3	DATE
ftr-441	653	4	922	CARDINAL
ftr-441	653	5	1008	DATE
ftr-441	654	1	83	DATE
ftr-441	655	1	one	CARDINAL
ftr-441	655	2	senate	ORG
ftr-441	656	1	s.	PERSON
ftr-441	656	2	1622	CARDINAL
ftr-441	656	3	83rd cong	LOC
ftr-441	657	1	2d	CARDINAL
ftr-441	658	1	453-54	CARDINAL
ftr-441	658	2	1954	DATE
ftr-441	658	3	11735	DATE
ftr-441	659	1	84	CARDINAL
ftr-441	660	1	burgess j.w	LOC
ftr-441	660	2	raby & william l. raby	ORG
ftr-441	660	3	oaa-alphabet	PERSON
ftr-441	660	4	78	CARDINAL
ftr-441	660	5	1013	CARDINAL
ftr-441	660	6	1013	CARDINAL
ftr-441	660	7	1998	DATE
ftr-441	660	8	michael l. schler	PERSON
ftr-441	660	9	71	CARDINAL
ftr-441	660	10	1679	CARDINAL
ftr-441	660	11	1684	CARDINAL
ftr-441	660	12	1996	DATE
ftr-441	661	1	85	CARDINAL
ftr-441	662	1	berger	PERSON
ftr-441	662	2	supra	PERSON
ftr-441	662	3	63	DATE
ftr-441	662	4	110	CARDINAL
ftr-441	662	5	subchapter k	PERSON
ftr-441	663	1	martin d. ginsburg	PERSON
ftr-441	663	2	47	CARDINAL
ftr-441	663	3	665	CARDINAL
ftr-441	663	4	669	CARDINAL
ftr-441	663	5	1992	DATE
ftr-441	663	6	one	CARDINAL
ftr-441	663	7	deborah h. schenk	PERSON
ftr-441	663	8	47	CARDINAL
ftr-441	663	9	697	CARDINAL
ftr-441	663	10	712	CARDINAL
ftr-441	663	11	1992	DATE
ftr-441	664	1	19991	DATE
ftr-441	664	2	florida	GPE
ftr-441	668	1	6	CARDINAL
ftr-441	669	1	k.	PERSON
ftr-441	674	1	subchapter s. b. eligibility	PERSON
ftr-441	674	2	40 years ago	DATE
ftr-441	674	3	two	CARDINAL
ftr-441	675	1	86	CARDINAL
ftr-441	676	1	jerome kurtz	PERSON
ftr-441	676	2	berger	PERSON
ftr-441	676	3	47	CARDINAL
ftr-441	676	4	815	CARDINAL
ftr-441	676	5	831	CARDINAL
ftr-441	676	6	1992	DATE
ftr-441	676	7	84	CARDINAL
ftr-441	676	8	1684-85	CARDINAL
ftr-441	676	9	walter d. schwidetzky	PERSON
ftr-441	676	10	the s corporation	ORG
ftr-441	676	11	15	CARDINAL
ftr-441	677	1	591	CARDINAL
ftr-441	677	2	593	CARDINAL
ftr-441	677	3	1996	DATE
ftr-441	677	4	willard b. taylor	PERSON
ftr-441	677	5	75	CARDINAL
ftr-441	677	6	671	CARDINAL
ftr-441	677	7	674	CARDINAL
ftr-441	677	8	1997	DATE
ftr-441	677	9	ginsburg	GPE
ftr-441	677	10	supra	PERSON
ftr-441	677	11	85	CARDINAL
ftr-441	677	12	665	CARDINAL
ftr-441	678	1	4:3	CARDINAL
ftr-441	678	2	treasury	ORG
ftr-441	680	1	one	CARDINAL
ftr-441	681	1	second	ORDINAL
ftr-441	682	1	704	CARDINAL
ftr-441	682	2	treasury	ORG
ftr-441	682	3	one	CARDINAL
ftr-441	687	1	second	ORDINAL
ftr-441	687	2	ali	PERSON
ftr-441	688	1	subchapter k	PERSON
ftr-441	691	1	two	CARDINAL
ftr-441	692	1	first	ORDINAL
ftr-441	693	1	only one	CARDINAL
ftr-441	693	2	87	CARDINAL
ftr-441	694	1	j. paul jackson	PERSON
ftr-441	694	2	mark h. johnson	PERSON
ftr-441	694	3	stanley s. surrey	PERSON
ftr-441	694	4	william c. warren	PERSON
ftr-441	695	1	american law institute	ORG
ftr-441	695	2	9	CARDINAL
ftr-441	695	3	109	CARDINAL
ftr-441	695	4	112	CARDINAL
ftr-441	695	5	1954	DATE
ftr-441	696	1	88	CARDINAL
ftr-441	696	2	73	CARDINAL
ftr-441	697	1	2189	CARDINAL
ftr-441	697	2	1997	DATE
ftr-441	698	1	7	CARDINAL
ftr-441	698	2	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-441	699	1	1999	DATE
ftr-441	699	2	florida	GPE
ftr-441	702	1	1.	CARDINAL
ftr-441	702	2	one	CARDINAL
ftr-441	702	3	one	CARDINAL
ftr-441	704	1	subchapter k	PERSON
ftr-441	706	1	at least the	DATE
ftr-441	706	2	28%	PERCENT
ftr-441	708	1	1	CARDINAL
ftr-441	708	2	1994	DATE
ftr-441	708	3	the latest year	DATE
ftr-441	710	1	89	CARDINAL
ftr-441	711	1	28%	PERCENT
ftr-441	711	2	the 36%	PERCENT
ftr-441	711	3	39.6%	PERCENT
ftr-441	714	1	4:3	CARDINAL
ftr-441	714	2	1	CARDINAL
ftr-441	714	3	1994	DATE
ftr-441	714	4	000s	CARDINAL
ftr-441	714	5	1	CARDINAL
ftr-441	714	6	2	CARDINAL
ftr-441	714	7	3	CARDINAL
ftr-441	714	8	4	CARDINAL
ftr-441	714	9	5	CARDINAL
ftr-441	714	10	6	CARDINAL
ftr-441	714	11	7	CARDINAL
ftr-441	714	12	8)	CARDINAL
ftr-441	714	13	9	CARDINAL
ftr-441	714	14	10	CARDINAL
ftr-441	714	15	11	CARDINAL
ftr-441	714	16	12	CARDINAL
ftr-441	714	17	13	CARDINAL
ftr-441	715	1	cum% #w/ %	ORG
ftr-441	716	1	cum%	ORG
ftr-441	716	2	cum%	GPE
ftr-441	717	1	toz cum%	ORG
ftr-441	717	2	s00	NORP
ftr-441	718	1	3) inc. inc.	ORG
ftr-441	719	1	6	CARDINAL
ftr-441	719	2	9	CARDINAL
ftr-441	719	3	12	CARDINAL
ftr-441	719	4	953 0.8%	PERCENT
ftr-441	719	5	0.8%	PERCENT
ftr-441	719	6	44 1.3%	PERCENT
ftr-441	719	7	1.3%	PERCENT
ftr-441	719	8	153 7.3%	PERCENT
ftr-441	719	9	7.3%	PERCENT
ftr-441	719	10	197 3.5%	PERCENT
ftr-441	719	11	3.5%	PERCENT
ftr-441	719	12	1-5'0	CARDINAL
ftr-441	719	13	12.6%	PERCENT
ftr-441	719	14	13.4%	PERCENT
ftr-441	719	15	88 2.5%	PERCENT
ftr-441	719	16	3.8%	PERCENT
ftr-441	719	17	59 2.8%	PERCENT
ftr-441	719	18	10.1%	PERCENT
ftr-441	719	19	147 2.6%	PERCENT
ftr-441	719	20	6.1%	PERCENT
ftr-441	719	21	5	CARDINAL
ftr-441	719	22	12.3%	PERCENT
ftr-441	719	23	25.7%	PERCENT
ftr-441	719	24	122 3.5%	PERCENT
ftr-441	719	25	7.3%	PERCENT
ftr-441	719	26	77 3.7%	PERCENT
ftr-441	719	27	13.8%	PERCENT
ftr-441	719	28	199 3.6%	PERCENT
ftr-441	719	29	9.7%	PERCENT
ftr-441	719	30	10	CARDINAL
ftr-441	719	31	13,465 11.6%	PERCENT
ftr-441	719	32	37.3%	PERCENT
ftr-441	719	33	4.6%	PERCENT
ftr-441	719	34	11.9%	PERCENT
ftr-441	719	35	106 5.0%	PERCENT
ftr-441	719	36	18.8%	PERCENT
ftr-441	719	37	267 4.8%	PERCENT
ftr-441	719	38	14.5%	PERCENT
ftr-441	719	39	15-20 11,411 9.8%	PERCENT
ftr-441	719	40	47.1%	PERCENT
ftr-441	719	41	185 5.3%	PERCENT
ftr-441	719	42	17.2%	PERCENT
ftr-441	719	43	89 4.2%	PERCENT
ftr-441	719	44	23.0%	PERCENT
ftr-441	719	45	274 4.9%	PERCENT
ftr-441	719	46	19.4%	PERCENT
ftr-441	719	47	20-25	DATE
ftr-441	719	48	8.3%	PERCENT
ftr-441	719	49	55.4%	PERCENT
ftr-441	719	50	162 4.6%	PERCENT
ftr-441	719	51	21.8%	PERCENT
ftr-441	719	52	85 4.0%	PERCENT
ftr-441	719	53	27.0%	PERCENT
ftr-441	719	54	247 4.4%	PERCENT
ftr-441	719	55	23.8%	PERCENT
ftr-441	719	56	25-30	DATE
ftr-441	719	57	7.0%	PERCENT
ftr-441	719	58	62-4%	PERCENT
ftr-441	719	59	147 4.2%	PERCENT
ftr-441	719	60	26.0%	PERCENT
ftr-441	719	61	105 5.0%	PERCENT
ftr-441	719	62	32.0%	PERCENT
ftr-441	719	63	252 4.5%	PERCENT
ftr-441	719	64	28.3%	PERCENT
ftr-441	719	65	30	CARDINAL
ftr-441	719	66	10.4%	PERCENT
ftr-441	719	67	72.8%	PERCENT
ftr-441	719	68	315 9.0%	PERCENT
ftr-441	719	69	35.0%	PERCENT
ftr-441	719	70	196 9.3%	PERCENT
ftr-441	719	71	41.3%	PERCENT
ftr-441	719	72	511 9.1%	PERCENT
ftr-441	719	73	37.4%	PERCENT
ftr-441	719	74	40-50	DATE
ftr-441	719	75	7.8%	PERCENT
ftr-441	719	76	80.6%	PERCENT
ftr-441	719	77	267 7.6%	PERCENT
ftr-441	719	78	42.6%	PERCENT
ftr-441	719	79	198 9.4%	PERCENT
ftr-441	719	80	50.7%	PERCENT
ftr-441	719	81	465 8.3%	PERCENT
ftr-441	719	82	45.7%	PERCENT
ftr-441	719	83	11.3%	PERCENT
ftr-441	719	84	91.9%	PERCENT
ftr-441	719	85	542 15.5%	PERCENT
ftr-441	719	86	58.1%	PERCENT
ftr-441	719	87	385 18.3%	PERCENT
ftr-441	719	88	69.0%	PERCENT
ftr-441	719	89	927 16.6%	PERCENT
ftr-441	719	90	62.3%	PERCENT
ftr-441	719	91	75-100	CARDINAL
ftr-441	719	92	4.1%	PERCENT
ftr-441	719	93	96.0%	PERCENT
ftr-441	719	94	365 10.5%	PERCENT
ftr-441	719	95	68.6%	PERCENT
ftr-441	719	96	9.6%	PERCENT
ftr-441	719	97	78.6%	PERCENT
ftr-441	719	98	567 10.1%	PERCENT
ftr-441	719	99	72.4%	PERCENT
ftr-441	719	100	100-200	CARDINAL
ftr-441	719	101	3,405 2.9%	PERCENT
ftr-441	719	102	98.9%	PERCENT
ftr-441	719	103	627 18.0%	PERCENT
ftr-441	719	104	86.6%	PERCENT
ftr-441	719	105	265 12.6%	PERCENT
ftr-441	719	106	91.2%	PERCENT
ftr-441	719	107	892 16.0%	PERCENT
ftr-441	719	108	88.4%	PERCENT
ftr-441	719	109	200	CARDINAL
ftr-441	719	110	0.8%	PERCENT
ftr-441	719	111	99.7%	PERCENT
ftr-441	719	112	342 9.8%	PERCENT
ftr-441	719	113	96.4%	PERCENT
ftr-441	719	114	138 6.6%	PERCENT
ftr-441	719	115	97.8%	PERCENT
ftr-441	719	116	480 8.6%	PERCENT
ftr-441	719	117	97.0%	PERCENT
ftr-441	719	118	500-1000 149	CARDINAL
ftr-441	719	119	0.1%	PERCENT
ftr-441	719	120	99.8%	PERCENT
ftr-441	719	121	81 2.3%	PERCENT
ftr-441	719	122	98.7%	PERCENT
ftr-441	719	123	28 13%	PERCENT
ftr-441	719	124	99.1%	PERCENT
ftr-441	719	125	109 1.9%	PERCENT
ftr-441	719	126	98.9%	PERCENT
ftr-441	719	127	1000+ 70 0.1%	DATE
ftr-441	719	128	99.9%	PERCENT
ftr-441	719	129	44 1.3%	PERCENT
ftr-441	719	130	100.0%	PERCENT
ftr-441	719	131	14 0.7%	PERCENT
ftr-441	719	132	99.8%	PERCENT
ftr-441	719	133	58 1.0%	PERCENT
ftr-441	719	134	99.9%	PERCENT
ftr-441	719	135	115,943	CARDINAL
ftr-441	719	136	5,592	CARDINAL
ftr-441	719	137	irs	ORG
ftr-441	719	138	1994	DATE
ftr-441	720	1	1304 (1997	DATE
ftr-441	720	2	1.4	CARDINAL
ftr-441	721	1	1	CARDINAL
ftr-441	721	2	73	CARDINAL
ftr-441	721	3	75	CARDINAL
ftr-441	722	1	100%	PERCENT
ftr-441	723	1	irs	ORG
ftr-441	723	2	1	CARDINAL
ftr-441	724	1	1994	DATE
ftr-441	724	2	about $40,000	MONEY
ftr-441	724	3	15%	PERCENT
ftr-441	724	4	90	CARDINAL
ftr-441	725	1	less than $5,000	MONEY
ftr-441	726	1	91	CARDINAL
ftr-441	727	1	1994	DATE
ftr-441	727	2	38,000	MONEY
ftr-441	727	3	15%	PERCENT
ftr-441	727	4	30,500	MONEY
ftr-441	727	5	22,750	MONEY
ftr-441	727	6	19,000	MONEY
ftr-441	728	1	irc § 1(a)-(d	ORG
ftr-441	729	1	15%	PERCENT
ftr-441	729	2	first	ORDINAL
ftr-441	729	3	2,450	MONEY
ftr-441	729	4	1994	DATE
ftr-441	729	5	two	CARDINAL
ftr-441	729	6	1994	DATE
ftr-441	729	7	5,600	MONEY
ftr-441	729	8	3,800	MONEY
ftr-441	729	9	1999	DATE
ftr-441	729	10	florida	GPE
ftr-441	729	11	1	CARDINAL
ftr-441	729	12	roughly 37.4%	PERCENT
ftr-441	729	13	1994	DATE
ftr-441	729	14	15%	PERCENT
ftr-441	729	15	roughly 62.6%	PERCENT
ftr-441	729	16	the 28%	PERCENT
ftr-441	730	1	92	CARDINAL
ftr-441	730	2	approximately 72.8%	PERCENT
ftr-441	730	3	15%	PERCENT
ftr-441	730	4	approximately 27.2%	PERCENT
ftr-441	730	5	the 28%	PERCENT
ftr-441	730	6	about 13%	PERCENT
ftr-441	730	7	0%	PERCENT
ftr-441	730	8	1994	DATE
ftr-441	730	9	0 percent	PERCENT
ftr-441	730	10	13%	PERCENT
ftr-441	731	1	15 percent	PERCENT
ftr-441	731	2	24.4%	PERCENT
ftr-441	732	1	0 or 15 percent	PERCENT
ftr-441	732	2	37.4%	PERCENT
ftr-441	732	3	72.8%	PERCENT
ftr-441	732	4	28 percent	PERCENT
ftr-441	732	5	62.6%	PERCENT
ftr-441	732	6	27.2%	PERCENT
ftr-441	734	1	15%	PERCENT
ftr-441	734	2	49,250	MONEY
ftr-441	734	3	41,000	MONEY
ftr-441	734	4	29,000	MONEY
ftr-441	734	5	24,625	MONEY
ftr-441	734	6	1994	DATE
ftr-441	734	7	41.7%	PERCENT
ftr-441	734	8	13.0%	PERCENT
ftr-441	734	9	43.0%	PERCENT
ftr-441	734	10	2.1%	PERCENT
ftr-441	735	1	irs	ORG
ftr-441	735	2	1994	DATE
ftr-441	736	1	1304	CARDINAL
ftr-441	736	2	1997	DATE
ftr-441	737	1	1994	DATE
ftr-441	737	2	soi individual], table	ORG
ftr-441	737	3	1.3	CARDINAL
ftr-441	738	1	1	CARDINAL
ftr-441	738	2	3	CARDINAL
ftr-441	738	3	5	CARDINAL
ftr-441	738	4	7	CARDINAL
ftr-441	738	5	11	CARDINAL
ftr-441	738	6	36	CARDINAL
ftr-441	739	1	1994	DATE
ftr-441	739	2	15%	PERCENT
ftr-441	739	3	38,854	MONEY
ftr-441	739	4	49,250	MONEY
ftr-441	739	5	41.7%	PERCENT
ftr-441	739	6	41,000	MONEY
ftr-441	739	7	13.0%	PERCENT
ftr-441	739	8	29,000	MONEY
ftr-441	739	9	43.0%	PERCENT
ftr-441	739	10	24,625	MONEY
ftr-441	739	11	2.1%	PERCENT
ftr-441	740	1	higher than $38,854	MONEY
ftr-441	740	2	about $40,000	MONEY
ftr-441	741	1	1994	DATE
ftr-441	741	2	approximately 25,562,000	CARDINAL
ftr-441	741	3	the 28%	PERCENT
ftr-441	742	1	therese m. cruciano	PERSON
ftr-441	742	2	1994	DATE
ftr-441	742	3	16	CARDINAL
ftr-441	742	4	soi	ORG
ftr-441	742	5	7	DATE
ftr-441	742	6	10	DATE
ftr-441	743	1	2	CARDINAL
ftr-441	743	2	1	CARDINAL
ftr-441	743	3	15% and 28%	PERCENT
ftr-441	743	4	between $40,000 and $50,000	MONEY
ftr-441	744	1	92	CARDINAL
ftr-441	744	2	1	CARDINAL
ftr-441	744	3	13	CARDINAL
ftr-441	744	4	8	CARDINAL
ftr-441	744	5	93	CARDINAL
ftr-441	745	1	1	CARDINAL
ftr-441	745	2	4	CARDINAL
ftr-441	745	3	8. 94	DATE
ftr-441	745	4	1994	DATE
ftr-441	745	5	soi individual	ORG
ftr-441	745	6	91	CARDINAL
ftr-441	745	7	1.4	CARDINAL
ftr-441	746	1	73	CARDINAL
ftr-441	746	2	75	CARDINAL
ftr-441	746	3	44	DATE
ftr-441	747	1	126	CARDINAL
ftr-441	748	1	4:3	CARDINAL
ftr-441	748	2	1994	DATE
ftr-441	748	3	almost two-thirds	CARDINAL
ftr-441	748	4	28%	PERCENT
ftr-441	752	1	one	CARDINAL
ftr-441	754	1	second	ORDINAL
ftr-441	754	2	1	CARDINAL
ftr-441	756	1	two	CARDINAL
ftr-441	756	2	two	CARDINAL
ftr-441	758	1	one	CARDINAL
ftr-441	758	2	1	CARDINAL
ftr-441	758	3	s corporations.95	ORG
ftr-441	758	4	third	ORDINAL
ftr-441	758	5	1994	DATE
ftr-441	758	6	95	CARDINAL
ftr-441	759	1	only 1.3%	PERCENT
ftr-441	760	1	7.3%	PERCENT
ftr-441	760	2	0	MONEY
ftr-441	761	1	1	CARDINAL
ftr-441	762	1	6	CARDINAL
ftr-441	762	2	9	CARDINAL
ftr-441	762	3	1	CARDINAL
ftr-441	763	1	0	MONEY
ftr-441	763	2	almost 40%	PERCENT
ftr-441	763	3	0	MONEY
ftr-441	763	4	less than 1%	PERCENT
ftr-441	764	1	1994	DATE
ftr-441	764	2	soi individual	ORG
ftr-441	764	3	91	CARDINAL
ftr-441	764	4	1.4	CARDINAL
ftr-441	765	1	74	CARDINAL
ftr-441	765	2	76	CARDINAL
ftr-441	766	1	44	DATE
ftr-441	768	1	1999	DATE
ftr-441	768	2	florida	GPE
ftr-441	768	3	26%	PERCENT
ftr-441	768	4	28%	PERCENT
ftr-441	768	5	15%	PERCENT
ftr-441	768	6	lower.97 fourth	DATE
ftr-441	768	7	1	CARDINAL
ftr-441	769	1	2	CARDINAL
ftr-441	769	2	1994	DATE
ftr-441	769	3	1	CARDINAL
ftr-441	769	4	000	MONEY
ftr-441	769	5	0	CARDINAL
ftr-441	770	1	2	CARDINAL
ftr-441	770	2	million	MONEY
ftr-441	770	3	1,136	MONEY
ftr-441	770	4	995	CARDINAL
ftr-441	770	5	1,078	CARDINAL
ftr-441	770	6	3,297	CARDINAL
ftr-441	770	7	2,718 7,300	CARDINAL
ftr-441	770	8	7,270	CARDINAL
ftr-441	770	9	24,054	CARDINAL
ftr-441	770	10	19,658 49,193 $154,277	MONEY
ftr-441	770	11	3) %	PERCENT
ftr-441	771	1	0.7%	PERCENT
ftr-441	771	2	0.1%	PERCENT
ftr-441	771	3	0.3%	PERCENT
ftr-441	771	4	0.6%	PERCENT
ftr-441	771	5	0.7%	PERCENT
ftr-441	771	6	0.7%	PERCENT
ftr-441	771	7	0.8%	PERCENT
ftr-441	771	8	2.1%	PERCENT
ftr-441	771	9	1.8%	PERCENT
ftr-441	771	10	4.7%	PERCENT
ftr-441	771	11	4.7%	PERCENT
ftr-441	771	12	15.6%	PERCENT
ftr-441	771	13	22.4%	PERCENT
ftr-441	771	14	12.7%	PERCENT
ftr-441	771	15	31.9%	PERCENT
ftr-441	771	16	4	CARDINAL
ftr-441	771	17	3	CARDINAL
ftr-441	771	18	0.7%	PERCENT
ftr-441	771	19	0.8%	PERCENT
ftr-441	771	20	1.1%	PERCENT
ftr-441	771	21	1.7%	PERCENT
ftr-441	771	22	2.4%	PERCENT
ftr-441	771	23	3.1%	PERCENT
ftr-441	771	24	3.9%	PERCENT
ftr-441	771	25	6.0%	PERCENT
ftr-441	771	26	7.8%	PERCENT
ftr-441	771	27	12.5%	PERCENT
ftr-441	771	28	17.2%	PERCENT
ftr-441	771	29	32.8%	PERCENT
ftr-441	771	30	55.2%	PERCENT
ftr-441	771	31	67.9%	PERCENT
ftr-441	771	32	99.8%	PERCENT
ftr-441	771	33	irs	ORG
ftr-441	771	34	1994	DATE
ftr-441	772	1	1304 (1997	DATE
ftr-441	772	2	1.4	CARDINAL
ftr-441	772	3	74	CARDINAL
ftr-441	773	1	4	CARDINAL
ftr-441	773	2	100%	PERCENT
ftr-441	774	1	96	CARDINAL
ftr-441	775	1	about 93,000	CARDINAL
ftr-441	775	2	roughly 1.7%	PERCENT
ftr-441	775	3	10,000	MONEY
ftr-441	776	1	1994	DATE
ftr-441	776	2	soi individual	ORG
ftr-441	776	3	91	CARDINAL
ftr-441	776	4	1.4	CARDINAL
ftr-441	777	1	73	CARDINAL
ftr-441	777	2	75	CARDINAL
ftr-441	777	3	44	DATE
ftr-441	778	1	126	CARDINAL
ftr-441	779	1	less than $10,000	MONEY
ftr-441	780	1	97	CARDINAL
ftr-441	782	1	98	CARDINAL
ftr-441	783	1	supra	PERSON
ftr-441	783	2	90	CARDINAL
ftr-441	784	1	4:3	CARDINAL
ftr-441	784	2	2	CARDINAL
ftr-441	784	3	1994	DATE
ftr-441	784	4	only 6%	PERCENT
ftr-441	784	5	less than $40,000	MONEY
ftr-441	784	6	15%	PERCENT
ftr-441	788	1	°	TIME
ftr-441	789	1	one	CARDINAL
ftr-441	789	2	zero	CARDINAL
ftr-441	792	1	99	CARDINAL
ftr-441	792	2	2	CARDINAL
ftr-441	792	3	4	CARDINAL
ftr-441	792	4	8	CARDINAL
ftr-441	792	5	100	CARDINAL
ftr-441	793	1	1	CARDINAL
ftr-441	794	1	agi	ORG
ftr-441	794	2	less than $40,000	MONEY
ftr-441	795	1	1	CARDINAL
ftr-441	796	1	6	CARDINAL
ftr-441	796	2	9	CARDINAL
ftr-441	796	3	2)-(8	CARDINAL
ftr-441	798	1	101	CARDINAL
ftr-441	799	1	1994	DATE
ftr-441	799	2	only 431,277	CARDINAL
ftr-441	799	3	almost 116 million	CARDINAL
ftr-441	799	4	about 0.4%	PERCENT
ftr-441	799	5	a prior taxable year	DATE
ftr-441	800	1	1994	DATE
ftr-441	800	2	soi individual	ORG
ftr-441	800	3	91	CARDINAL
ftr-441	800	4	1.4	CARDINAL
ftr-441	800	5	97	CARDINAL
ftr-441	800	6	46	DATE
ftr-441	801	1	irs	ORG
ftr-441	801	2	1994	DATE
ftr-441	801	3	prior year	DATE
ftr-441	801	4	1994	DATE
ftr-441	802	1	118-19	DATE
ftr-441	804	1	1994	DATE
ftr-441	804	2	$47.045 billion	MONEY
ftr-441	804	3	nol	ORG
ftr-441	804	4	prior years	DATE
ftr-441	804	5	109,000	MONEY
ftr-441	805	1	1.4	CARDINAL
ftr-441	805	2	98	CARDINAL
ftr-441	805	3	46	DATE
ftr-441	806	1	nol	ORG
ftr-441	806	2	from year to year	DATE
ftr-441	809	1	19991	DATE
ftr-441	809	2	florida	GPE
ftr-441	810	1	10 2	CARDINAL
ftr-441	811	1	3	CARDINAL
ftr-441	813	1	zero	CARDINAL
ftr-441	813	2	a given year	DATE
ftr-441	814	1	1993	DATE
ftr-441	814	2	the latest year	DATE
ftr-441	814	3	one-half	DATE
ftr-441	814	4	rics	PERSON
ftr-441	815	1	over $127 billion	MONEY
ftr-441	815	2	over $136,000	MONEY
ftr-441	815	3	over 39%	PERCENT
ftr-441	815	4	a prior year	DATE
ftr-441	815	5	over $45 billion	MONEY
ftr-441	815	6	6	CARDINAL
ftr-441	816	1	3	CARDINAL
ftr-441	816	2	nol	ORG
ftr-441	816	3	1993	DATE
ftr-441	817	1	102	CARDINAL
ftr-441	818	1	boris i. bittker	PERSON
ftr-441	818	2	51	CARDINAL
ftr-441	818	3	68	CARDINAL
ftr-441	818	4	1973	DATE
ftr-441	819	1	103	CARDINAL
ftr-441	822	1	104	CARDINAL
ftr-441	823	1	1993	DATE
ftr-441	824	1	16 (1996	DATE
ftr-441	825	1	1993	DATE
ftr-441	825	2	18	CARDINAL
ftr-441	825	3	1	CARDINAL
ftr-441	827	1	105	CARDINAL
ftr-441	827	2	1993	DATE
ftr-441	827	3	18	CARDINAL
ftr-441	828	1	1	CARDINAL
ftr-441	828	2	2	CARDINAL
ftr-441	829	1	106	CARDINAL
ftr-441	830	1	1993	DATE
ftr-441	830	2	irs	ORG
ftr-441	831	1	181	CARDINAL
ftr-441	832	1	1993	DATE
ftr-441	832	2	almost three	CARDINAL
ftr-441	832	3	1993	DATE
ftr-441	832	4	nol	ORG
ftr-441	833	1	4:3	CARDINAL
ftr-441	833	2	3	CARDINAL
ftr-441	833	3	nol	ORG
ftr-441	833	4	1993	DATE
ftr-441	833	5	1	CARDINAL
ftr-441	833	6	2	CARDINAL
ftr-441	833	7	3	CARDINAL
ftr-441	833	8	# corp	ORG
ftr-441	835	1	w	PERSON
ftr-441	835	2	nol	ORG
ftr-441	835	3	ded	ORG
ftr-441	836	1	239.3 20.93 $1-$100k	MONEY
ftr-441	836	2	224.74 $100k-$250k	MONEY
ftr-441	836	3	635.3 80.47 $250k-$500k	MONEY
ftr-441	836	4	48.55 $50ok-$1	MONEY
ftr-441	836	5	269.3 28.91 $	MONEY
ftr-441	836	6	1m-$5	MONEY
ftr-441	836	7	279.1 27.54 $5m-$10	MONEY
ftr-441	836	8	40.1 3.97 $	MONEY
ftr-441	836	9	1om-$25	MONEY
ftr-441	836	10	25.9 3.14 $25m-$50	MONEY
ftr-441	836	11	11.4 1.50 $	MONEY
ftr-441	836	12	50m-$100	MONEY
ftr-441	836	13	8.0 1.06 $10om-$250	MONEY
ftr-441	836	14	6.6 .82 $	MONEY
ftr-441	836	15	250	MONEY
ftr-441	836	16	+ 6.8 1.12	CARDINAL
ftr-441	836	17	3,964.6 442.74	CARDINAL
ftr-441	836	18	4) %	PERCENT
ftr-441	837	1	w	PERSON
ftr-441	837	2	nol ded	PERSON
ftr-441	838	1	3)-(2	DATE
ftr-441	838	2	8.7%	PERCENT
ftr-441	838	3	11.0%	PERCENT
ftr-441	838	4	12.7%	PERCENT
ftr-441	838	5	12.3%	PERCENT
ftr-441	838	6	10.7%	PERCENT
ftr-441	838	7	9.9%	PERCENT
ftr-441	838	8	9.9%	PERCENT
ftr-441	838	9	12.1%	PERCENT
ftr-441	838	10	13.2%	PERCENT
ftr-441	838	11	13.3%	PERCENT
ftr-441	838	12	12.4%	PERCENT
ftr-441	838	13	16.5%	PERCENT
ftr-441	838	14	11.2%	PERCENT
ftr-441	838	15	5	CARDINAL
ftr-441	838	16	ded	ORG
ftr-441	839	1	1,773.4	MONEY
ftr-441	839	2	1,470.0 1,305.7	DATE
ftr-441	839	3	1,771.0	CARDINAL
ftr-441	839	4	2,276.0	CARDINAL
ftr-441	839	5	23,560.7 $	MONEY
ftr-441	839	6	45,158.9	MONEY
ftr-441	839	7	6) %	PERCENT
ftr-441	840	1	nol ded	PERSON
ftr-441	840	2	3.9%	PERCENT
ftr-441	840	3	4.6%	PERCENT
ftr-441	840	4	3.3%	PERCENT
ftr-441	840	5	2.9%	PERCENT
ftr-441	840	6	3.3%	PERCENT
ftr-441	840	7	7.6%	PERCENT
ftr-441	840	8	2.9%	PERCENT
ftr-441	840	9	4.6%	PERCENT
ftr-441	840	10	3.9%	PERCENT
ftr-441	840	11	5.0%	PERCENT
ftr-441	840	12	5.8%	PERCENT
ftr-441	840	13	52.2%	PERCENT
ftr-441	840	14	7	CARDINAL
ftr-441	841	1	nol ded	PERSON
ftr-441	842	1	5)y(3	CARDINAL
ftr-441	842	2	84.7	CARDINAL
ftr-441	842	3	26.9	CARDINAL
ftr-441	842	4	326.2	CARDINAL
ftr-441	842	5	661.0	CARDINAL
ftr-441	842	6	3,206.6	DATE
ftr-441	842	7	21,036.3 $ 102.0	MONEY
ftr-441	842	8	michael g. seiders	PERSON
ftr-441	842	9	1993	DATE
ftr-441	842	10	16	CARDINAL
ftr-441	842	11	51-54 (	PERCENT
ftr-441	842	12	summer, 1996	DATE
ftr-441	842	13	2	CARDINAL
ftr-441	843	1	john comisky	PERSON
ftr-441	844	1	1993	DATE
ftr-441	845	1	1993	DATE
ftr-441	846	1	3	CARDINAL
ftr-441	846	2	more than half	CARDINAL
ftr-441	846	3	nol	ORG
ftr-441	846	4	1993	DATE
ftr-441	846	5	$250 million	MONEY
ftr-441	846	6	irs	ORG
ftr-441	846	7	about 63%	PERCENT
ftr-441	846	8	greater than $50 million	MONEY
ftr-441	846	9	'07	DATE
ftr-441	846	10	0	MONEY
ftr-441	846	11	nol	PERSON
ftr-441	846	12	over $21 million	MONEY
ftr-441	847	1	nol	ORG
ftr-441	847	2	107	CARDINAL
ftr-441	848	1	3	CARDINAL
ftr-441	848	2	6	CARDINAL
ftr-441	848	3	10-12	CARDINAL
ftr-441	848	4	108	CARDINAL
ftr-441	848	5	3	CARDINAL
ftr-441	848	6	7	CARDINAL
ftr-441	849	1	19991	DATE
ftr-441	849	2	florida	GPE
ftr-441	849	3	1993	DATE
ftr-441	849	4	a prior taxable year	DATE
ftr-441	850	1	°9	DATE
ftr-441	850	2	1993	DATE
ftr-441	851	1	1993	DATE
ftr-441	851	2	12,764	CARDINAL
ftr-441	851	3	sec	ORG
ftr-441	851	4	that year	DATE
ftr-441	852	1	over 60%	PERCENT
ftr-441	852	2	the new york stock exchange	ORG
ftr-441	852	3	the american exchange	ORG
ftr-441	852	4	the american exchange	ORG
ftr-441	852	5	that year	DATE
ftr-441	852	6	$58.3 million	MONEY
ftr-441	852	7	$330.4 million	MONEY
ftr-441	853	1	2	CARDINAL
ftr-441	853	2	new york stock exchange	ORG
ftr-441	854	1	3	CARDINAL
ftr-441	854	2	3	CARDINAL
ftr-441	855	1	nol	ORG
ftr-441	856	1	4	CARDINAL
ftr-441	858	1	109	CARDINAL
ftr-441	858	2	michael g. seiders	PERSON
ftr-441	858	3	1993	DATE
ftr-441	858	4	16	CARDINAL
ftr-441	858	5	42	DATE
ftr-441	858	6	summer, 1996	DATE
ftr-441	859	1	110	CARDINAL
ftr-441	859	2	securities and exchange commission	ORG
ftr-441	859	3	annual	DATE
ftr-441	859	4	the securities and exchange commission	ORG
ftr-441	859	5	the securities exchange act	ORG
ftr-441	859	6	1934 1	DATE
ftr-441	859	7	sept. 30, 1993	DATE
ftr-441	860	1	111	CARDINAL
ftr-441	861	1	4,611	CARDINAL
ftr-441	861	2	2,362	CARDINAL
ftr-441	861	3	the new york stock exchange	ORG
ftr-441	861	4	869	CARDINAL
ftr-441	861	5	the american exchange	ORG
ftr-441	861	6	7,842	CARDINAL
ftr-441	861	7	about 61%	PERCENT
ftr-441	861	8	12,764	CARDINAL
ftr-441	862	1	nasdaq mkt	ORG
ftr-441	862	2	july 15, 1997	DATE
ftr-441	865	1	more than one	CARDINAL
ftr-441	866	1	112	CARDINAL
ftr-441	867	1	american stock exchange	ORG
ftr-441	867	2	1994	DATE
ftr-441	867	3	1993	DATE
ftr-441	867	4	16	CARDINAL
ftr-441	867	5	1994	DATE
ftr-441	868	1	113	CARDINAL
ftr-441	869	1	1997	DATE
ftr-441	869	2	nasdaq	ORG
ftr-441	869	3	$500 million	MONEY
ftr-441	869	4	the american exchange	ORG
ftr-441	869	5	that year	DATE
ftr-441	870	1	111	CARDINAL
ftr-441	870	2	scott slatin	PERSON
ftr-441	870	3	american stock exchange	ORG
ftr-441	870	4	peirce moser	PERSON
ftr-441	870	5	aug. 6, 1997	DATE
ftr-441	871	1	1994	DATE
ftr-441	871	2	1988	DATE
ftr-441	871	3	the new york stock exchange	ORG
ftr-441	871	4	$18 million	MONEY
ftr-441	872	1	new york stock exchange	ORG
ftr-441	872	2	the year 1994	DATE
ftr-441	872	3	35	CARDINAL
ftr-441	872	4	1995	DATE
ftr-441	873	1	114	CARDINAL
ftr-441	875	1	richard g. cohen & lori s. hoberman	PERSON
ftr-441	875	2	the '90s	DATE
ftr-441	875	3	71	CARDINAL
ftr-441	875	4	882	CARDINAL
ftr-441	875	5	883	CARDINAL
ftr-441	875	6	1993	DATE
ftr-441	876	1	4:3	CARDINAL
ftr-441	877	1	one	CARDINAL
ftr-441	879	1	6	CARDINAL
ftr-441	881	1	llc	ORG
ftr-441	882	1	congress	ORG
ftr-441	882	2	section 401(a	LAW
ftr-441	882	3	section 501(c)(3	LAW
ftr-441	882	4	senate	ORG
ftr-441	884	1	1958	DATE
ftr-441	884	2	1982	DATE
ftr-441	884	3	the s corporation	ORG
ftr-441	885	1	subchapter k	PERSON
ftr-441	886	1	115	CARDINAL
ftr-441	888	1	116	CARDINAL
ftr-441	889	1	1361(c)(2	CARDINAL
ftr-441	890	1	117	CARDINAL
ftr-441	891	1	118	CARDINAL
ftr-441	891	2	1361(c)(6	CARDINAL
ftr-441	891	3	1996	DATE
ftr-441	892	1	1997	DATE
ftr-441	893	1	martin d. ginsburg	PERSON
ftr-441	893	2	1997	DATE
ftr-441	893	3	76	CARDINAL
ftr-441	893	4	1790 (1997	DATE
ftr-441	894	1	19991	DATE
ftr-441	894	2	florida	GPE
ftr-441	895	1	senate	ORG
ftr-441	896	1	two	CARDINAL
ftr-441	897	1	1996	DATE
ftr-441	897	2	prior to 1996	DATE
ftr-441	898	1	first	ORDINAL
ftr-441	899	1	2	CARDINAL
ftr-441	902	1	1	CARDINAL
ftr-441	903	1	4	CARDINAL
ftr-441	903	2	119	CARDINAL
ftr-441	904	1	s.	PERSON
ftr-441	905	1	281	CARDINAL
ftr-441	905	2	104th	LAW
ftr-441	905	3	2d	CARDINAL
ftr-441	906	1	60-61	CARDINAL
ftr-441	906	2	1996	DATE
ftr-441	906	3	u.s.c.c.a.n. 1474,	LAW
ftr-441	906	4	1534	CARDINAL
ftr-441	907	1	120	CARDINAL
ftr-441	908	1	this 1996	DATE
ftr-441	909	1	section 170(e)(1	ORG
ftr-441	909	2	1316(b	DATE
ftr-441	911	1	104-188	CARDINAL
ftr-441	911	2	110	CARDINAL
ftr-441	912	1	1755	CARDINAL
ftr-441	912	2	1996	DATE
ftr-441	913	1	751	CARDINAL
ftr-441	914	1	the s corporation's	ORG
ftr-441	915	1	martin d. ginsburg	PERSON
ftr-441	915	2	georgetown university law center	ORG
ftr-441	915	3	the senate finance committee	ORG
ftr-441	915	4	s. 758	PERSON
ftr-441	915	5	the s corporation reform act of	ORG
ftr-441	915	6	1995	DATE
ftr-441	915	7	95	CARDINAL
ftr-441	915	8	tnt 119-19	ORG
ftr-441	915	9	june 20, 1995	DATE
ftr-441	915	10	tnt	ORG
ftr-441	917	1	72	CARDINAL
ftr-441	917	2	965	CARDINAL
ftr-441	917	3	aug. 19, 1996	DATE
ftr-441	917	4	irs	ORG
ftr-441	918	1	121	CARDINAL
ftr-441	920	1	1.701-2(d	CARDINAL
ftr-441	920	2	2	CARDINAL
ftr-441	921	1	4:3	CARDINAL
ftr-441	921	2	section 501(c)(3	LAW
ftr-441	921	3	1993	DATE
ftr-441	921	4	the latest year	DATE
ftr-441	922	1	5	CARDINAL
ftr-441	922	2	that year	DATE
ftr-441	923	1	4	CARDINAL
ftr-441	923	2	ub	ORG
ftr-441	923	3	section 501(c)(3	LAW
ftr-441	923	4	1993	DATE
ftr-441	923	5	1	CARDINAL
ftr-441	923	6	2	CARDINAL
ftr-441	923	7	3	CARDINAL
ftr-441	923	8	4	CARDINAL
ftr-441	923	9	5	CARDINAL
ftr-441	923	10	6	CARDINAL
ftr-441	923	11	7	CARDINAL
ftr-441	923	12	8)	CARDINAL
ftr-441	923	13	9	CARDINAL
ftr-441	923	14	10	CARDINAL
ftr-441	923	15	# rets	MONEY
ftr-441	926	1	ub	ORG
ftr-441	928	1	ub	ORG
ftr-441	928	2	0	MONEY
ftr-441	928	3	ub	ORG
ftr-441	928	4	0	MONEY
ftr-441	928	5	ub	ORG
ftr-441	928	6	ub	ORG
ftr-441	928	7	inc. inc. inc.	ORG
ftr-441	929	1	3)-+(2	CARDINAL
ftr-441	929	2	5)+,(2	CARDINAL
ftr-441	929	3	9y+-(7	CARDINAL
ftr-441	929	4	9,246	CARDINAL
ftr-441	929	5	34.5%	PERCENT
ftr-441	929	6	1,204 13.0%	PERCENT
ftr-441	929	7	4,851 52.5%	PERCENT
ftr-441	929	8	1,135	CARDINAL
ftr-441	929	9	718 63.3%	PERCENT
ftr-441	929	10	163 14.4%	PERCENT
ftr-441	929	11	254	CARDINAL
ftr-441	929	12	22.4%	PERCENT
ftr-441	929	13	19.4	CARDINAL
ftr-441	929	14	32,638	CARDINAL
ftr-441	929	15	46.2%	PERCENT
ftr-441	929	16	4,805	CARDINAL
ftr-441	929	17	14.7%	PERCENT
ftr-441	929	18	12,766	CARDINAL
ftr-441	929	19	39.1%	PERCENT
ftr-441	929	20	1,650.8 129,312	DATE
ftr-441	929	21	margaret riley	PERSON
ftr-441	929	22	1993	DATE
ftr-441	929	23	16	CARDINAL
ftr-441	929	24	sol bulletin 75	PERSON
ftr-441	929	25	91-92	CARDINAL
ftr-441	929	26	1 and 3	CARDINAL
ftr-441	930	1	riley	PERSON
ftr-441	931	1	5	CARDINAL
ftr-441	931	2	section 501(c)(3	LAW
ftr-441	931	3	ub	ORG
ftr-441	931	4	1993	DATE
ftr-441	931	5	1	CARDINAL
ftr-441	931	6	2	CARDINAL
ftr-441	931	7	3	CARDINAL
ftr-441	931	8	4	CARDINAL
ftr-441	931	9	5	CARDINAL
ftr-441	931	10	6	CARDINAL
ftr-441	931	11	# rets	MONEY
ftr-441	934	1	nol	PERSON
ftr-441	934	2	nol	ORG
ftr-441	934	3	wi	GPE
ftr-441	934	4	nol w	PERSON
ftr-441	934	5	nol ded	PERSON
ftr-441	935	1	ded	ORG
ftr-441	937	1	inc./loss ded	PERSON
ftr-441	937	2	ded	ORG
ftr-441	938	1	3)-(2	CARDINAL
ftr-441	938	2	5)-(3	CARDINAL
ftr-441	938	3	9,246	CARDINAL
ftr-441	938	4	27.2%	PERCENT
ftr-441	938	5	$ 783.3 $	MONEY
ftr-441	938	6	1,135	CARDINAL
ftr-441	938	7	313	CARDINAL
ftr-441	938	8	27.6%	PERCENT
ftr-441	938	9	17.8 56,869	CARDINAL
ftr-441	938	10	32,638	CARDINAL
ftr-441	938	11	21.0%	PERCENT
ftr-441	938	12	1,342.8 $196,201	MONEY
ftr-441	938	13	margaret riley	PERSON
ftr-441	938	14	1993	DATE
ftr-441	938	15	16	CARDINAL
ftr-441	938	16	soi	ORG
ftr-441	938	17	75, 91	DATE
ftr-441	938	18	97	CARDINAL
ftr-441	938	19	1	CARDINAL
ftr-441	939	1	riley	PERSON
ftr-441	940	1	1993	DATE
ftr-441	941	1	1993	DATE
ftr-441	942	1	1999	DATE
ftr-441	942	2	florida	GPE
ftr-441	942	3	4	CARDINAL
ftr-441	942	4	almost two-thirds	CARDINAL
ftr-441	942	5	1993	DATE
ftr-441	942	6	zero	CARDINAL
ftr-441	942	7	the year	DATE
ftr-441	943	1	over half	CARDINAL
ftr-441	943	2	over $200,000	MONEY
ftr-441	944	1	123	CARDINAL
ftr-441	944	2	just over $1 billion	MONEY
ftr-441	945	1	24	CARDINAL
ftr-441	945	2	5	CARDINAL
ftr-441	945	3	more than one-fourth	CARDINAL
ftr-441	945	4	a prior year	DATE
ftr-441	945	5	1993	DATE
ftr-441	945	6	over $300,000	MONEY
ftr-441	946	1	' 5	DATE
ftr-441	946	2	about $783 million	MONEY
ftr-441	946	3	that year	DATE
ftr-441	947	1	126	CARDINAL
ftr-441	947	2	section 501(c)(3	LAW
ftr-441	948	1	section 501(c)(3	LAW
ftr-441	948	2	nol	PERSON
ftr-441	949	1	27	CARDINAL
ftr-441	952	1	2	CARDINAL
ftr-441	952	2	122	CARDINAL
ftr-441	952	3	4	CARDINAL
ftr-441	953	1	6	CARDINAL
ftr-441	953	2	8)	CARDINAL
ftr-441	953	3	1	CARDINAL
ftr-441	953	4	123	CARDINAL
ftr-441	953	5	4	CARDINAL
ftr-441	954	1	10	CARDINAL
ftr-441	954	2	1	CARDINAL
ftr-441	954	3	124	CARDINAL
ftr-441	954	4	4	CARDINAL
ftr-441	955	1	9	CARDINAL
ftr-441	955	2	1	CARDINAL
ftr-441	955	3	125	CARDINAL
ftr-441	955	4	5	CARDINAL
ftr-441	956	1	4	CARDINAL
ftr-441	956	2	6	CARDINAL
ftr-441	956	3	1	CARDINAL
ftr-441	956	4	126	CARDINAL
ftr-441	956	5	5	CARDINAL
ftr-441	956	6	5	CARDINAL
ftr-441	956	7	1	CARDINAL
ftr-441	956	8	127	CARDINAL
ftr-441	957	1	3	CARDINAL
ftr-441	957	2	7	CARDINAL
ftr-441	957	3	10-12	CARDINAL
ftr-441	957	4	5	CARDINAL
ftr-441	957	5	6	CARDINAL
ftr-441	957	6	1	CARDINAL
ftr-441	958	1	nol	ORG
ftr-441	958	2	5	CARDINAL
ftr-441	958	3	1993	DATE
ftr-441	959	1	margaret riley	PERSON
ftr-441	959	2	1993	DATE
ftr-441	959	3	16	CARDINAL
ftr-441	959	4	soi	ORG
ftr-441	959	5	75	DATE
ftr-441	959	6	84	DATE
ftr-441	959	7	1997	DATE
ftr-441	960	1	nol	ORG
ftr-441	960	2	5	CARDINAL
ftr-441	960	3	6	CARDINAL
ftr-441	960	4	5	CARDINAL
ftr-441	960	5	128	CARDINAL
ftr-441	961	1	u.s.	GPE
ftr-441	961	2	88	CARDINAL
ftr-441	961	3	jun. 24, 1988	DATE
ftr-441	961	4	tnt	ORG
ftr-441	964	1	4:3	CARDINAL
ftr-441	965	1	' 29	DATE
ftr-441	966	1	4	CARDINAL
ftr-441	967	1	only 1,135	CARDINAL
ftr-441	967	2	1993	DATE
ftr-441	967	3	13	DATE
ftr-441	968	1	13	CARDINAL
ftr-441	971	1	the united states	GPE
ftr-441	971	2	u.s.	GPE
ftr-441	973	1	"l	CARDINAL
ftr-441	973	2	john copeland & gabriel rudney	ORG
ftr-441	973	3	33	CARDINAL
ftr-441	973	4	747	PRODUCT
ftr-441	973	5	752	CARDINAL
ftr-441	973	6	1986	DATE
ftr-441	973	7	thomas a. troyer	PERSON
ftr-441	973	8	congress	ORG
ftr-441	973	9	41	CARDINAL
ftr-441	973	10	1221	CARDINAL
ftr-441	973	11	1224	CARDINAL
ftr-441	973	12	1988	DATE
ftr-441	974	1	129	CARDINAL
ftr-441	975	1	roughly 500,000	CARDINAL
ftr-441	975	2	irs	ORG
ftr-441	978	1	130	CARDINAL
ftr-441	979	1	4	CARDINAL
ftr-441	980	1	10	CARDINAL
ftr-441	980	2	1	CARDINAL
ftr-441	980	3	2	CARDINAL
ftr-441	980	4	5	CARDINAL
ftr-441	980	5	6	CARDINAL
ftr-441	980	6	1	CARDINAL
ftr-441	980	7	2	CARDINAL
ftr-441	980	8	131	CARDINAL
ftr-441	981	1	4	CARDINAL
ftr-441	981	2	2	CARDINAL
ftr-441	981	3	2	CARDINAL
ftr-441	981	4	132	CARDINAL
ftr-441	982	1	only 2,690	CARDINAL
ftr-441	982	2	32,638	CARDINAL
ftr-441	982	3	1993	DATE
ftr-441	982	4	about 8%	PERCENT
ftr-441	983	1	riley	ORG
ftr-441	983	2	supra	PERSON
ftr-441	983	3	127	CARDINAL
ftr-441	983	4	95	CARDINAL
ftr-441	983	5	6	CARDINAL
ftr-441	983	6	11	CARDINAL
ftr-441	984	1	133	CARDINAL
ftr-441	985	1	irc § 875(1	ORG
ftr-441	985	2	2	CARDINAL
ftr-441	986	1	134	CARDINAL
ftr-441	986	2	section 1446(a	LAW
ftr-441	987	1	19991	CARDINAL
ftr-441	987	2	florida	GPE
ftr-441	988	1	u.s.	GPE
ftr-441	990	1	'36	CARDINAL
ftr-441	990	2	d. summary.-in	GPE
ftr-441	993	1	2	CARDINAL
ftr-441	993	2	only one	CARDINAL
ftr-441	993	3	interests.-although	ORG
ftr-441	994	1	two	CARDINAL
ftr-441	995	1	one	CARDINAL
ftr-441	995	2	two	CARDINAL
ftr-441	996	1	the per-day	DATE
ftr-441	999	1	one	CARDINAL
ftr-441	1001	1	one	CARDINAL
ftr-441	1002	1	1986	DATE
ftr-441	1002	2	treasury	ORG
ftr-441	1003	1	135	CARDINAL
ftr-441	1004	1	supra	PERSON
ftr-441	1004	2	121	CARDINAL
ftr-441	1005	1	136	CARDINAL
ftr-441	1006	1	1996	DATE
ftr-441	1007	1	137	CARDINAL
ftr-441	1009	1	1.1361-1(0(1	CARDINAL
ftr-441	1010	1	4:3	CARDINAL
ftr-441	1012	1	one	CARDINAL
ftr-441	1015	1	two	CARDINAL
ftr-441	1015	2	5,000	MONEY
ftr-441	1017	1	a.	PERSON
ftr-441	1017	2	two	CARDINAL
ftr-441	1017	3	third	ORDINAL
ftr-441	1018	1	barnes motor & parts co.	ORG
ftr-441	1018	2	united states	GPE
ftr-441	1018	3	309	CARDINAL
ftr-441	1019	1	298	CARDINAL
ftr-441	1019	2	301	CARDINAL
ftr-441	1020	1	n.c	GPE
ftr-441	1020	2	1970	DATE
ftr-441	1020	3	paige v. united states	PERSON
ftr-441	1020	4	580	CARDINAL
ftr-441	1020	5	960	CARDINAL
ftr-441	1020	6	963	CARDINAL
ftr-441	1020	7	9th	ORDINAL
ftr-441	1020	8	1978	DATE
ftr-441	1023	1	83	CARDINAL
ftr-441	1023	2	139	CARDINAL
ftr-441	1024	1	1361(c)(5	MONEY
ftr-441	1024	2	second	ORDINAL
ftr-441	1025	1	140	CARDINAL
ftr-441	1026	1	the s corporation	ORG
ftr-441	1026	2	one	CARDINAL
ftr-441	1026	3	the s corporation's	ORG
ftr-441	1026	4	one	CARDINAL
ftr-441	1027	1	james s. eustice & joel d. kuntz	PERSON
ftr-441	1027	2	6.04	CARDINAL
ftr-441	1027	3	3d	CARDINAL
ftr-441	1027	4	1993	DATE
ftr-441	1027	5	berger	PERSON
ftr-441	1027	6	supra	PERSON
ftr-441	1027	7	63	CARDINAL
ftr-441	1027	8	141	DATE
ftr-441	1030	1	1.13611(/(4)(ii)(b)(2	CARDINAL
ftr-441	1031	1	second	ORDINAL
ftr-441	1033	1	1.1361-1(/)(2)(v	CARDINAL
ftr-441	1033	2	1	CARDINAL
ftr-441	1033	3	paige v. united states	PERSON
ftr-441	1033	4	580	CARDINAL
ftr-441	1033	5	960	CARDINAL
ftr-441	1033	6	9th	ORDINAL
ftr-441	1033	7	1978	DATE
ftr-441	1035	1	19991	CARDINAL
ftr-441	1035	2	florida	GPE
ftr-441	1035	3	one	CARDINAL
ftr-441	1037	1	first	ORDINAL
ftr-441	1038	1	a.	PERSON
ftr-441	1038	2	two	CARDINAL
ftr-441	1039	1	one	CARDINAL
ftr-441	1040	1	december 31	DATE
ftr-441	1041	1	one-day	DATE
ftr-441	1041	2	the year	DATE
ftr-441	1042	1	the year	DATE
ftr-441	1043	1	42	CARDINAL
ftr-441	1044	1	the days of the year	DATE
ftr-441	1045	1	the last day of the year	DATE
ftr-441	1045	2	the year	DATE
ftr-441	1047	1	1995	DATE
ftr-441	1047	2	s. 758	PERSON
ftr-441	1047	3	95	CARDINAL
ftr-441	1047	4	121	CARDINAL
ftr-441	1047	5	tnt	ORG
ftr-441	1048	1	1996	DATE
ftr-441	1050	1	104-188	CARDINAL
ftr-441	1050	2	110	CARDINAL
ftr-441	1051	1	1755	CARDINAL
ftr-441	1051	2	1996	DATE
ftr-441	1052	1	142	CARDINAL
ftr-441	1053	1	1995	DATE
ftr-441	1053	2	s. 758	PERSON
ftr-441	1053	3	95	CARDINAL
ftr-441	1053	4	tnt	ORG
ftr-441	1054	1	1361(c)(8	CARDINAL
ftr-441	1054	2	1504(a)(4	CARDINAL
ftr-441	1056	1	1996	DATE
ftr-441	1057	1	143	CARDINAL
ftr-441	1058	1	each day	DATE
ftr-441	1059	1	the last day of the year	DATE
ftr-441	1059	2	that day	DATE
ftr-441	1061	1	the year	DATE
ftr-441	1062	1	4:3	CARDINAL
ftr-441	1063	1	1,000	MONEY
ftr-441	1063	2	the year	DATE
ftr-441	1063	3	only $1,200	MONEY
ftr-441	1064	1	1,100	MONEY
ftr-441	1064	2	100	MONEY
ftr-441	1064	3	the year	DATE
ftr-441	1067	1	1,000	MONEY
ftr-441	1067	2	1,200	MONEY
ftr-441	1067	3	1,000	MONEY
ftr-441	1068	1	1,000	MONEY
ftr-441	1068	2	that year	DATE
ftr-441	1069	1	one	CARDINAL
ftr-441	1069	2	' 47	DATE
ftr-441	1069	3	144	CARDINAL
ftr-441	1070	1	1,200	MONEY
ftr-441	1070	2	s800	CARDINAL
ftr-441	1070	3	the year	DATE
ftr-441	1071	1	145	CARDINAL
ftr-441	1071	2	section 201	LAW
ftr-441	1071	3	s. 758	ORG
ftr-441	1071	4	1995	DATE
ftr-441	1071	5	141	CARDINAL
ftr-441	1072	1	146	CARDINAL
ftr-441	1073	1	the s corporation's § 1366(a)(1	ORG
ftr-441	1074	1	147	CARDINAL
ftr-441	1075	1	subchapter s.	PERSON
ftr-441	1079	1	a per-day	DATE
ftr-441	1080	1	james s. eustice	PERSON
ftr-441	1080	2	39	CARDINAL
ftr-441	1080	3	345	CARDINAL
ftr-441	1080	4	366	CARDINAL
ftr-441	1080	5	1984	DATE
ftr-441	1080	6	eustice & kuntz	ORG
ftr-441	1080	7	supra	PERSON
ftr-441	1080	8	140	CARDINAL
ftr-441	1080	9	1.0312][b][v	CARDINAL
ftr-441	1080	10	berger	PERSON
ftr-441	1080	11	supra	PERSON
ftr-441	1080	12	63	DATE
ftr-441	1080	13	141	CARDINAL
ftr-441	1080	14	aba section of	PERSON
ftr-441	1080	15	1999	DATE
ftr-441	1080	16	florida	GPE
ftr-441	1080	17	the current year	DATE
ftr-441	1081	1	48	CARDINAL
ftr-441	1084	1	one year	DATE
ftr-441	1085	1	one year	DATE
ftr-441	1087	1	only one	CARDINAL
ftr-441	1091	1	the year	DATE
ftr-441	1092	1	3	CARDINAL
ftr-441	1094	1	44	CARDINAL
ftr-441	1095	1	483	CARDINAL
ftr-441	1095	2	494	CARDINAL
ftr-441	1095	3	1991	DATE
ftr-441	1096	1	148	CARDINAL
ftr-441	1098	1	william s. mckee	PERSON
ftr-441	1098	2	william f. nelson	PERSON
ftr-441	1098	3	robert l. whitmire	PERSON
ftr-441	1098	4	13.03[2	CARDINAL
ftr-441	1098	5	3d	CARDINAL
ftr-441	1098	6	1997	DATE
ftr-441	1099	1	4:3	CARDINAL
ftr-441	1099	2	owners.-there	ORG
ftr-441	1099	3	ric	GPE
ftr-441	1099	4	reit	GPE
ftr-441	1100	1	49	CARDINAL
ftr-441	1100	2	more than 75	CARDINAL
ftr-441	1101	1	irs	ORG
ftr-441	1102	1	irs	ORG
ftr-441	1105	1	only two	CARDINAL
ftr-441	1108	1	1994	DATE
ftr-441	1108	2	over 90%	PERCENT
ftr-441	1108	3	almost 99%	PERCENT
ftr-441	1108	4	10	CARDINAL
ftr-441	1108	5	' 3	DATE
ftr-441	1110	1	"s 149	DATE
ftr-441	1111	1	only one	CARDINAL
ftr-441	1113	1	150	CARDINAL
ftr-441	1113	2	the small business job protection act of 1996	ORG
ftr-441	1114	1	151	CARDINAL
ftr-441	1115	1	94-43	CARDINAL
ftr-441	1115	2	198	CARDINAL
ftr-441	1116	1	152	CARDINAL
ftr-441	1117	1	d.	NORP
ftr-441	1118	1	1.701-2(d	CARDINAL
ftr-441	1118	2	2	CARDINAL
ftr-441	1121	1	77-220	CARDINAL
ftr-441	1121	2	1977-1	DATE
ftr-441	1121	3	263	CARDINAL
ftr-441	1122	1	153	CARDINAL
ftr-441	1123	1	1994	DATE
ftr-441	1123	2	about 68%	PERCENT
ftr-441	1123	3	90%	PERCENT
ftr-441	1123	4	three	CARDINAL
ftr-441	1124	1	the s corporation	ORG
ftr-441	1124	2	susan m. wittman	PERSON
ftr-441	1124	3	1994	DATE
ftr-441	1124	4	16	CARDINAL
ftr-441	1124	5	soi	ORG
ftr-441	1124	6	38,74	CARDINAL
ftr-441	1124	7	spring 1997	DATE
ftr-441	1124	8	5	CARDINAL
ftr-441	1125	1	tim wheeler	PERSON
ftr-441	1126	1	154	CARDINAL
ftr-441	1127	1	congress	ORG
ftr-441	1127	2	one	CARDINAL
ftr-441	1128	1	congress	ORG
ftr-441	1128	2	35	CARDINAL
ftr-441	1128	3	19991	DATE
ftr-441	1128	4	florida	GPE
ftr-441	1129	1	entities.-until	GPE
ftr-441	1129	2	the s corporation	ORG
ftr-441	1129	3	55	CARDINAL
ftr-441	1129	4	more than 80%	PERCENT
ftr-441	1130	1	cooperatives	ORG
ftr-441	1132	1	'56	DATE
ftr-441	1132	2	100%	PERCENT
ftr-441	1133	1	57	CARDINAL
ftr-441	1135	1	'59	ORG
ftr-441	1135	2	congress	ORG
ftr-441	1138	1	s.	PERSON
ftr-441	1138	2	281	CARDINAL
ftr-441	1138	3	104th	LAW
ftr-441	1138	4	2d	CARDINAL
ftr-441	1139	1	45 (1996	DATE
ftr-441	1139	2	1996	DATE
ftr-441	1139	3	u.s.c.c.a.n. 1474,	LAW
ftr-441	1139	4	1519	DATE
ftr-441	1140	1	congress	ORG
ftr-441	1140	2	35	DATE
ftr-441	1140	3	75	CARDINAL
ftr-441	1140	4	155	CARDINAL
ftr-441	1141	1	the small business job protection act of 1996	ORG
ftr-441	1143	1	104-188	CARDINAL
ftr-441	1144	1	156	CARDINAL
ftr-441	1144	2	1996	DATE
ftr-441	1146	1	104-188	CARDINAL
ftr-441	1146	2	1308(d)(2	CARDINAL
ftr-441	1148	1	147	CARDINAL
ftr-441	1148	2	360	CARDINAL
ftr-441	1149	1	157	CARDINAL
ftr-441	1149	2	1996	DATE
ftr-441	1151	1	104-188	CARDINAL
ftr-441	1152	1	158	CARDINAL
ftr-441	1153	1	851(b)(4	ORDINAL
ftr-441	1154	1	159	CARDINAL
ftr-441	1157	1	1.851-2(c	QUANTITY
ftr-441	1157	2	1.856-2(d	CARDINAL
ftr-441	1158	1	4:3	CARDINAL
ftr-441	1161	1	' 62	DATE
ftr-441	1163	1	65	CARDINAL
ftr-441	1163	2	90%	PERCENT
ftr-441	1164	1	160	CARDINAL
ftr-441	1166	1	301.7701-4(b	DATE
ftr-441	1166	2	four	CARDINAL
ftr-441	1167	1	three	CARDINAL
ftr-441	1170	1	301.7701-4(b	DATE
ftr-441	1171	1	161	CARDINAL
ftr-441	1171	2	1375	DATE
ftr-441	1172	1	162	CARDINAL
ftr-441	1173	1	at least 90%	PERCENT
ftr-441	1174	1	90%	PERCENT
ftr-441	1175	1	rics	PERSON
ftr-441	1175	2	1940	DATE
ftr-441	1176	1	163	CARDINAL
ftr-441	1177	1	3	CARDINAL
ftr-441	1180	1	164	CARDINAL
ftr-441	1181	1	irc §§ 860d(4	ORG
ftr-441	1181	2	5	CARDINAL
ftr-441	1182	1	165	CARDINAL
ftr-441	1183	1	166	CARDINAL
ftr-441	1185	1	7704(d)(1	CARDINAL
ftr-441	1186	1	19991	DATE
ftr-441	1186	2	florida	GPE
ftr-441	1189	1	one	CARDINAL
ftr-441	1189	2	'67	DATE
ftr-441	1195	1	first	ORDINAL
ftr-441	1197	1	section 1375	LAW
ftr-441	1202	1	167	CARDINAL
ftr-441	1203	1	sherwin kamin	PERSON
ftr-441	1203	2	13	CARDINAL
ftr-441	1204	1	j. tax	PERSON
ftr-441	1204	2	215	CARDINAL
ftr-441	1205	1	4:3	CARDINAL
ftr-441	1208	1	68	CARDINAL
ftr-441	1209	1	treasury	ORG
ftr-441	1210	1	subchapter k	PERSON
ftr-441	1214	1	168	CARDINAL
ftr-441	1215	1	44(b	CARDINAL
ftr-441	1215	2	s1 million	CARDINAL
ftr-441	1215	3	no more than 30	CARDINAL
ftr-441	1215	4	55(e)(1	CARDINAL
ftr-441	1215	5	annual	DATE
ftr-441	1215	6	three preceding years	DATE
ftr-441	1215	7	$5 million	MONEY
ftr-441	1215	8	$7.5 million	MONEY
ftr-441	1215	9	1997	DATE
ftr-441	1215	10	$i million	MONEY
ftr-441	1215	11	$25 million	MONEY
ftr-441	1215	12	three preceding years	DATE
ftr-441	1215	13	$5 million	MONEY
ftr-441	1215	14	474(c	ORG
ftr-441	1215	15	6721(d)(2)(a	DATE
ftr-441	1215	16	three preceding years	DATE
ftr-441	1215	17	$10 million	MONEY
ftr-441	1215	18	$5 million	MONEY
ftr-441	1215	19	more than $5,000	MONEY
ftr-441	1215	20	6033(a)(2)(a)(ii	CARDINAL
ftr-441	1215	21	6113(b)(2)(a	CARDINAL
ftr-441	1215	22	more than $100,000	MONEY
ftr-441	1215	23	1044(c)(3	CARDINAL
ftr-441	1215	24	sba	GPE
ftr-441	1215	25	1958	DATE
ftr-441	1215	26	1202(d)(1	CARDINAL
ftr-441	1215	27	s50 million	CARDINAL
ftr-441	1215	28	1244(c)(3	CARDINAL
ftr-441	1215	29	si million	CARDINAL
ftr-441	1215	30	243(a)(2	CARDINAL
ftr-441	1215	31	1958	DATE
ftr-441	1215	32	582(c)(2)(a)(iii	CARDINAL
ftr-441	1215	33	1242	CARDINAL
ftr-441	1215	34	1243	DATE
ftr-441	1215	35	542(c)(8	CARDINAL
ftr-441	1215	36	220(c)(4	CARDINAL
ftr-441	1215	37	50	CARDINAL
ftr-441	1215	38	two	CARDINAL
ftr-441	1215	39	years	DATE
ftr-441	1215	40	at least two	CARDINAL
ftr-441	1215	41	more than 50	CARDINAL
ftr-441	1215	42	year	DATE
ftr-441	1215	43	6053(c)(4	CARDINAL
ftr-441	1215	44	10	CARDINAL
ftr-441	1217	1	179(b)(2	CARDINAL
ftr-441	1217	2	179	CARDINAL
ftr-441	1217	3	179	CARDINAL
ftr-441	1217	4	200,000	MONEY
ftr-441	1217	5	195	CARDINAL
ftr-441	1219	1	28	CARDINAL
ftr-441	1219	2	42	DATE
ftr-441	1219	3	less than $100,000	MONEY
ftr-441	1219	4	berger	PERSON
ftr-441	1219	5	supra	PERSON
ftr-441	1219	6	63	DATE
ftr-441	1219	7	165	CARDINAL
ftr-441	1219	8	one	CARDINAL
ftr-441	1219	9	two	CARDINAL
ftr-441	1219	10	between so million	CARDINAL
ftr-441	1219	11	$50 million	MONEY
ftr-441	1220	1	1999	DATE
ftr-441	1220	2	florida	GPE
ftr-441	1220	3	one	CARDINAL
ftr-441	1224	1	year to year	DATE
ftr-441	1225	1	69	CARDINAL
ftr-441	1226	1	70	CARDINAL
ftr-441	1227	1	17 1	CARDINAL
ftr-441	1230	1	72	CARDINAL
ftr-441	1233	1	subchapter k.	PERSON
ftr-441	1234	1	169	CARDINAL
ftr-441	1235	1	berger	PERSON
ftr-441	1235	2	supra	PERSON
ftr-441	1235	3	63	CARDINAL
ftr-441	1235	4	162-63	CARDINAL
ftr-441	1235	5	170	CARDINAL
ftr-441	1237	1	berger	PERSON
ftr-441	1237	2	supra	PERSON
ftr-441	1237	3	63	DATE
ftr-441	1237	4	163	CARDINAL
ftr-441	1238	1	one	CARDINAL
ftr-441	1242	1	171	CARDINAL
ftr-441	1243	1	timothy d. wheeler	PERSON
ftr-441	1243	2	1994	DATE
ftr-441	1243	3	16	CARDINAL
ftr-441	1243	4	soi	ORG
ftr-441	1243	5	bulletin 76	DATE
ftr-441	1243	6	78	DATE
ftr-441	1243	7	fall 1996	DATE
ftr-441	1244	1	172	CARDINAL
ftr-441	1245	1	3	CARDINAL
ftr-441	1245	2	220(c)(4)(d	CARDINAL
ftr-441	1245	3	1202(d)(3	CARDINAL
ftr-441	1246	1	1561	DATE
ftr-441	1247	1	4.3	CARDINAL
ftr-441	1251	1	irs	ORG
ftr-441	1253	1	subchapter k.	PERSON
ftr-441	1258	1	irs	ORG
ftr-441	1258	2	subchapter k.	PERSON
ftr-441	1259	1	congress	ORG
ftr-441	1262	1	19991	DATE
ftr-441	1262	2	florida	GPE
ftr-441	1263	1	1	CARDINAL
ftr-441	1264	1	subchapter k	PERSON
ftr-441	1268	1	one	CARDINAL
ftr-441	1269	1	one	CARDINAL
ftr-441	1275	1	74	CARDINAL
ftr-441	1275	2	congress	ORG
ftr-441	1275	3	the current year	DATE
ftr-441	1278	1	173	CARDINAL
ftr-441	1281	1	301.7701-3(b)(1	CARDINAL
ftr-441	1283	1	174	CARDINAL
ftr-441	1284	1	1362(a	CARDINAL
ftr-441	1285	1	175	CARDINAL
ftr-441	1286	1	james s. eustice	PERSON
ftr-441	1286	2	39	CARDINAL
ftr-441	1286	3	345	CARDINAL
ftr-441	1286	4	369	CARDINAL
ftr-441	1286	5	1984	DATE
ftr-441	1287	1	4:3	CARDINAL
ftr-441	1289	1	2	CARDINAL
ftr-441	1292	1	their taxable years	DATE
ftr-441	1296	1	only one	CARDINAL
ftr-441	1297	1	one	CARDINAL
ftr-441	1297	2	subchapter s.	PERSON
ftr-441	1297	3	one	CARDINAL
ftr-441	1297	4	llc	GPE
ftr-441	1301	1	'76 176	CARDINAL
ftr-441	1303	1	1377(a)(1	CARDINAL
ftr-441	1304	1	19991	DATE
ftr-441	1304	2	florida	GPE
ftr-441	1305	1	'77	CARDINAL
ftr-441	1307	1	one	CARDINAL
ftr-441	1307	2	subchapter s.	PERSON
ftr-441	1308	1	7	CARDINAL
ftr-441	1309	1	79	CARDINAL
ftr-441	1311	1	the per-day	DATE
ftr-441	1315	1	one	CARDINAL
ftr-441	1316	1	177	CARDINAL
ftr-441	1319	1	178	CARDINAL
ftr-441	1321	1	301.7701-3(a	QUANTITY
ftr-441	1322	1	105th	GPE
ftr-441	1322	2	24	CARDINAL
ftr-441	1323	1	1997	DATE
ftr-441	1324	1	179	CARDINAL
ftr-441	1327	1	96	CARDINAL
ftr-441	1327	2	may 30, 1996	DATE
ftr-441	1330	1	4:3	CARDINAL
ftr-441	1330	2	183	CARDINAL
ftr-441	1332	1	one	CARDINAL
ftr-441	1336	1	one	CARDINAL
ftr-441	1341	1	one	CARDINAL
ftr-441	1341	2	100,000	MONEY
ftr-441	1341	3	that year	DATE
ftr-441	1341	4	100,000	MONEY
ftr-441	1341	5	a different year	DATE
ftr-441	1343	1	180	CARDINAL
ftr-441	1345	1	1.1361-1(b)(4	DATE
ftr-441	1346	1	181	CARDINAL
ftr-441	1349	1	182	CARDINAL
ftr-441	1351	1	1.1361-1(b)(3	CARDINAL
ftr-441	1352	1	183	CARDINAL
ftr-441	1352	2	1361(c)(5	CARDINAL
ftr-441	1353	1	184	CARDINAL
ftr-441	1355	1	one	CARDINAL
ftr-441	1357	1	1.13611)(2)(i	CARDINAL
ftr-441	1357	2	2.	CARDINAL
ftr-441	1359	1	1999	DATE
ftr-441	1359	2	florida	GPE
ftr-441	1360	1	more than one	CARDINAL
ftr-441	1363	1	10,000	MONEY
ftr-441	1363	2	10,000	MONEY
ftr-441	1364	1	prior years	DATE
ftr-441	1364	2	the year	DATE
ftr-441	1369	1	december 1	DATE
ftr-441	1369	2	12,000	MONEY
ftr-441	1369	3	calendar-year	DATE
ftr-441	1369	4	annual	DATE
ftr-441	1370	1	more than $1,000	MONEY
ftr-441	1370	2	the year	DATE
ftr-441	1372	1	december 31	DATE
ftr-441	1372	2	3,650,000	MONEY
ftr-441	1373	1	10,000	MONEY
ftr-441	1375	1	3,650,000	MONEY
ftr-441	1375	2	annually	DATE
ftr-441	1376	1	10,000	MONEY
ftr-441	1377	1	c. losses.-as	PERSON
ftr-441	1378	1	4:3	CARDINAL
ftr-441	1378	2	1366(d	DATE
ftr-441	1378	3	the end of the year	DATE
ftr-441	1380	1	year	DATE
ftr-441	1381	1	d. spbfliabilities.--one	ORG
ftr-441	1381	2	subchapter k	PERSON
ftr-441	1386	1	'90	PERSON
ftr-441	1390	1	185	CARDINAL
ftr-441	1392	1	1367(b)(2	CARDINAL
ftr-441	1393	1	186	CARDINAL
ftr-441	1395	1	1366(d)(2	CARDINAL
ftr-441	1396	1	187	CARDINAL
ftr-441	1397	1	752	CARDINAL
ftr-441	1398	1	188	CARDINAL
ftr-441	1399	1	irc §§ 731(a)(1	ORG
ftr-441	1399	2	1368(b	DATE
ftr-441	1400	1	189	CARDINAL
ftr-441	1400	2	irc § 357(c	ORG
ftr-441	1403	1	1.752-1	CARDINAL
ftr-441	1403	2	0	CARDINAL
ftr-441	1403	3	731	CARDINAL
ftr-441	1404	1	190	CARDINAL
ftr-441	1405	1	1366(d	DATE
ftr-441	1406	1	19991	DATE
ftr-441	1406	2	florida	GPE
ftr-441	1415	1	section 752	LAW
ftr-441	1416	1	93 191	CARDINAL
ftr-441	1417	1	331	CARDINAL
ftr-441	1417	2	1 (1947	DATE
ftr-441	1418	1	192	CARDINAL
ftr-441	1420	1	leavitt v. commissioner	PERSON
ftr-441	1420	2	90	CARDINAL
ftr-441	1420	3	206	CARDINAL
ftr-441	1420	4	1988	DATE
ftr-441	1420	5	875	CARDINAL
ftr-441	1420	6	420	CARDINAL
ftr-441	1420	7	4th	ORDINAL
ftr-441	1420	8	1989	DATE
ftr-441	1421	1	493	CARDINAL
ftr-441	1421	2	958	CARDINAL
ftr-441	1421	3	1989	DATE
ftr-441	1422	1	harris v. united states	ORG
ftr-441	1422	2	902	CARDINAL
ftr-441	1422	3	439	CARDINAL
ftr-441	1422	4	5th	ORDINAL
ftr-441	1422	5	1990	DATE
ftr-441	1425	1	1.752-2(b)(3)(i	CARDINAL
ftr-441	1425	2	5	CARDINAL
ftr-441	1425	3	6	CARDINAL
ftr-441	1427	1	1.465-6(d	CARDINAL
ftr-441	1427	2	81	CARDINAL
ftr-441	1427	3	821	CARDINAL
ftr-441	1427	4	1983	DATE
ftr-441	1427	5	peters v. commissioner	PERSON
ftr-441	1427	6	89	CARDINAL
ftr-441	1427	7	423	CARDINAL
ftr-441	1427	8	1987	DATE
ftr-441	1427	9	abramson v. commissioner	PERSON
ftr-441	1427	10	86	CARDINAL
ftr-441	1427	11	360	CARDINAL
ftr-441	1427	12	1986	DATE
ftr-441	1428	1	193	CARDINAL
ftr-441	1429	1	4:3	CARDINAL
ftr-441	1430	1	section 752	LAW
ftr-441	1430	2	subchapter k	PERSON
ftr-441	1432	1	section 752	LAW
ftr-441	1433	1	one	CARDINAL
ftr-441	1438	1	second	ORDINAL
ftr-441	1439	1	subchapter k	PERSON
ftr-441	1439	2	section 752	LAW
ftr-441	1442	1	194	CARDINAL
ftr-441	1444	1	1.752-2(a	CARDINAL
ftr-441	1445	1	195	CARDINAL
ftr-441	1446	1	1.752-2(b)(1	CARDINAL
ftr-441	1447	1	196	CARDINAL
ftr-441	1448	1	berger	PERSON
ftr-441	1448	2	supra	PERSON
ftr-441	1448	3	63	CARDINAL
ftr-441	1448	4	123	CARDINAL
ftr-441	1448	5	752	PRODUCT
ftr-441	1448	6	752	PRODUCT
ftr-441	1450	1	197	CARDINAL
ftr-441	1451	1	137	CARDINAL
ftr-441	1453	1	1999	DATE
ftr-441	1453	2	florida	GPE
ftr-441	1454	1	section 465	LAW
ftr-441	1454	2	section 469	LAW
ftr-441	1456	1	98	CARDINAL
ftr-441	1459	1	1976'9'	DATE
ftr-441	1459	2	just two years later	DATE
ftr-441	1460	1	more20	ORG
ftr-441	1461	1	2	CARDINAL
ftr-441	1461	2	4	CARDINAL
ftr-441	1462	1	198	CARDINAL
ftr-441	1464	1	five	CARDINAL
ftr-441	1464	2	more than 50%	PERCENT
ftr-441	1466	1	199	CARDINAL
ftr-441	1467	1	1976	DATE
ftr-441	1469	1	94	CARDINAL
ftr-441	1469	2	90	CARDINAL
ftr-441	1470	1	1520	CARDINAL
ftr-441	1470	2	1548	CARDINAL
ftr-441	1470	3	1976	DATE
ftr-441	1471	1	200	CARDINAL
ftr-441	1471	2	1978	DATE
ftr-441	1473	1	95-600	CARDINAL
ftr-441	1473	2	92	CARDINAL
ftr-441	1474	1	2763	CARDINAL
ftr-441	1474	2	2816	CARDINAL
ftr-441	1474	3	1978	DATE
ftr-441	1475	1	96th	ORDINAL
ftr-441	1475	2	1st	ORDINAL
ftr-441	1476	1	1978 130	DATE
ftr-441	1477	1	1979	DATE
ftr-441	1478	1	201	CARDINAL
ftr-441	1479	1	1986	DATE
ftr-441	1481	1	99	CARDINAL
ftr-441	1481	2	100	CARDINAL
ftr-441	1482	1	2085	CARDINAL
ftr-441	1482	2	2243	CARDINAL
ftr-441	1482	3	1986	DATE
ftr-441	1483	1	202	CARDINAL
ftr-441	1484	1	s.	PERSON
ftr-441	1486	1	938	CARDINAL
ftr-441	1486	2	94th	LAW
ftr-441	1486	3	2d	CARDINAL
ftr-441	1487	1	49	CARDINAL
ftr-441	1487	2	1976	DATE
ftr-441	1487	3	1976	DATE
ftr-441	1487	4	u.s.c.c.a.n. 3439,	LAW
ftr-441	1487	5	3485	CARDINAL
ftr-441	1487	6	mckee, nelson & whitmire	ORG
ftr-441	1487	7	10-171	MONEY
ftr-441	1487	8	3d	CARDINAL
ftr-441	1487	9	1997	DATE
ftr-441	1488	1	203	CARDINAL
ftr-441	1490	1	175	CARDINAL
ftr-441	1490	2	399	CARDINAL
ftr-441	1491	1	204	CARDINAL
ftr-441	1492	1	4:3	CARDINAL
ftr-441	1494	1	section 752	LAW
ftr-441	1495	1	752	CARDINAL
ftr-441	1499	1	3	CARDINAL
ftr-441	1500	1	a. contributions-	PERSON
ftr-441	1502	1	irs	ORG
ftr-441	1502	2	7	CARDINAL
ftr-441	1503	1	at least 80%	PERCENT
ftr-441	1503	2	205	CARDINAL
ftr-441	1504	1	752	CARDINAL
ftr-441	1505	1	206	CARDINAL
ftr-441	1506	1	united states	GPE
ftr-441	1506	2	frazell	ORG
ftr-441	1506	3	335	CARDINAL
ftr-441	1506	4	487	CARDINAL
ftr-441	1506	5	489	CARDINAL
ftr-441	1506	6	5th	ORDINAL
ftr-441	1506	7	1964	DATE
ftr-441	1508	1	380	CARDINAL
ftr-441	1508	2	961	CARDINAL
ftr-441	1508	3	1965	DATE
ftr-441	1509	1	207	CARDINAL
ftr-441	1510	1	proc	PERSON
ftr-441	1511	1	93-27	CARDINAL
ftr-441	1511	2	343	CARDINAL
ftr-441	1512	1	208	CARDINAL
ftr-441	1513	1	1371(a)(1	CARDINAL
ftr-441	1514	1	209	CARDINAL
ftr-441	1515	1	1999	DATE
ftr-441	1516	1	florida	GPE
ftr-441	1517	1	only one	CARDINAL
ftr-441	1521	1	21	CARDINAL
ftr-441	1521	2	1920	DATE
ftr-441	1521	3	first	ORDINAL
ftr-441	1521	4	united states	GPE
ftr-441	1521	5	2	CARDINAL
ftr-441	1523	1	1932	DATE
ftr-441	1523	2	3	CARDINAL
ftr-441	1525	1	4	CARDINAL
ftr-441	1526	1	2 5 the 1997	DATE
ftr-441	1526	2	210	CARDINAL
ftr-441	1528	1	211	CARDINAL
ftr-441	1531	1	42	DATE
ftr-441	1531	2	3	CARDINAL
ftr-441	1531	3	1920	DATE
ftr-441	1532	1	212	CARDINAL
ftr-441	1533	1	251	CARDINAL
ftr-441	1533	2	982	CARDINAL
ftr-441	1533	3	6th	ORDINAL
ftr-441	1533	4	1918	DATE
ftr-441	1534	1	213	CARDINAL
ftr-441	1536	1	mer	PERSON
ftr-441	1536	2	10,092	CARDINAL
ftr-441	1536	3	114	CARDINAL
ftr-441	1538	1	26,379	CARDINAL
ftr-441	1538	2	1950-1	DATE
ftr-441	1538	3	58	DATE
ftr-441	1539	1	214	CARDINAL
ftr-441	1541	1	eaton v. commissioner	PERSON
ftr-441	1541	2	37 b.t.a	QUANTITY
ftr-441	1542	1	715	CARDINAL
ftr-441	1542	2	1938	DATE
ftr-441	1542	3	70	CARDINAL
ftr-441	1542	4	683	CARDINAL
ftr-441	1542	5	2d	DATE
ftr-441	1542	6	1934	DATE
ftr-441	1542	7	70 f.2d 720	MONEY
ftr-441	1542	8	2d	DATE
ftr-441	1542	9	1934	DATE
ftr-441	1543	1	215	CARDINAL
ftr-441	1543	2	irc §§ 351(e)(1	ORG
ftr-441	1544	1	4:3	CARDINAL
ftr-441	1545	1	216	CARDINAL
ftr-441	1546	1	17	CARDINAL
ftr-441	1547	1	311	CARDINAL
ftr-441	1547	2	336	CARDINAL
ftr-441	1552	1	219	CARDINAL
ftr-441	1553	1	one	CARDINAL
ftr-441	1554	1	the s corporation	ORG
ftr-441	1555	1	216	CARDINAL
ftr-441	1557	1	105th	GPE
ftr-441	1558	1	1997	DATE
ftr-441	1558	2	183	CARDINAL
ftr-441	1559	1	1997	DATE
ftr-441	1560	1	217	CARDINAL
ftr-441	1563	1	218	CARDINAL
ftr-441	1566	1	219	CARDINAL
ftr-441	1570	1	220	CARDINAL
ftr-441	1570	2	732	PRODUCT
ftr-441	1570	3	221	CARDINAL
ftr-441	1571	1	irc § 1368(b	ORG
ftr-441	1572	1	1999	DATE
ftr-441	1572	2	florida	GPE
ftr-441	1574	1	the s corporation	ORG
ftr-441	1577	1	i. section	PERSON
ftr-441	1577	2	irs	ORG
ftr-441	1578	1	section 704(c)(1)(a	LAW
ftr-441	1579	1	section 704(c)(1)(a	LAW
ftr-441	1580	1	222	CARDINAL
ftr-441	1581	1	irc §§ 331(a	ORG
ftr-441	1582	1	223	CARDINAL
ftr-441	1585	1	§	GPE
ftr-441	1585	2	302(b)(4	CARDINAL
ftr-441	1586	1	224	CARDINAL
ftr-441	1588	1	225	CARDINAL
ftr-441	1589	1	one	CARDINAL
ftr-441	1589	2	one-half	DATE
ftr-441	1590	1	john p. steines	PERSON
ftr-441	1590	2	jr.	PERSON
ftr-441	1590	3	45	CARDINAL
ftr-441	1590	4	615	CARDINAL
ftr-441	1590	5	647	CARDINAL
ftr-441	1590	6	1990	DATE
ftr-441	1591	1	4:3	CARDINAL
ftr-441	1591	2	7,000	MONEY
ftr-441	1591	3	6,000	MONEY
ftr-441	1592	1	7,000	MONEY
ftr-441	1592	2	1,000	MONEY
ftr-441	1593	1	7,000	MONEY
ftr-441	1593	2	1,000	MONEY
ftr-441	1594	1	7,000	MONEY
ftr-441	1594	2	1,000	MONEY
ftr-441	1595	1	6,000	MONEY
ftr-441	1596	1	three	CARDINAL
ftr-441	1597	1	one	CARDINAL
ftr-441	1602	1	irs	ORG
ftr-441	1602	2	one	CARDINAL
ftr-441	1602	3	226	CARDINAL
ftr-441	1604	1	1.704-3(b)(1	CARDINAL
ftr-441	1605	1	227	CARDINAL
ftr-441	1607	1	1.704-3(a)(1	DATE
ftr-441	1608	1	228	CARDINAL
ftr-441	1609	1	1.704-3(a)(10	CARDINAL
ftr-441	1609	2	-3(b)(2	ORG
ftr-441	1609	3	2)(ii	CARDINAL
ftr-441	1610	1	229	CARDINAL
ftr-441	1611	1	1.704-3(c)(1	CARDINAL
ftr-441	1612	1	230	CARDINAL
ftr-441	1614	1	1.704-3(c)(3	DATE
ftr-441	1615	1	231	CARDINAL
ftr-441	1617	1	1.704-3(c)(4	CARDINAL
ftr-441	1617	2	3	CARDINAL
ftr-441	1618	1	laura e. cunningham	PERSON
ftr-441	1619	1	3	CARDINAL
ftr-441	1619	2	fla	GPE
ftr-441	1620	1	93	CARDINAL
ftr-441	1620	2	115	CARDINAL
ftr-441	1620	3	1996	DATE
ftr-441	1621	1	232	CARDINAL
ftr-441	1623	1	1.704-3(d)(1	DATE
ftr-441	1624	1	233	CARDINAL
ftr-441	1626	1	1.704-3(d)(5)(i	CARDINAL
ftr-441	1627	1	19991	DATE
ftr-441	1627	2	florida	GPE
ftr-441	1628	1	one	CARDINAL
ftr-441	1629	1	builtin	ORG
ftr-441	1630	1	section 704(c	WORK_OF_ART
ftr-441	1631	1	5	CARDINAL
ftr-441	1631	2	section 704(c)(1)(b).-assuming	LAW
ftr-441	1632	1	one	CARDINAL
ftr-441	1632	2	section 704(c)(1)(a	LAW
ftr-441	1633	1	seven years	DATE
ftr-441	1634	1	3	CARDINAL
ftr-441	1634	2	section 737.-another	LAW
ftr-441	1635	1	234	CARDINAL
ftr-441	1636	1	one	CARDINAL
ftr-441	1637	1	235	CARDINAL
ftr-441	1639	1	1.704-1(b)(4)(i	CARDINAL
ftr-441	1639	2	exs	ORG
ftr-441	1640	1	14)(i	CARDINAL
ftr-441	1640	2	18)(ii	CARDINAL
ftr-441	1641	1	236	CARDINAL
ftr-441	1643	1	1.704-3(a)(6)(i	CARDINAL
ftr-441	1647	1	4.3	CARDINAL
ftr-441	1649	1	congress	ORG
ftr-441	1649	2	first	ORDINAL
ftr-441	1649	3	section 737	LAW
ftr-441	1649	4	the previous seven years	DATE
ftr-441	1652	1	two	CARDINAL
ftr-441	1653	1	two-year	DATE
ftr-441	1654	1	two years	DATE
ftr-441	1654	2	not"23 vi	ORG
ftr-441	1654	3	late 1994	DATE
ftr-441	1660	1	724	CARDINAL
ftr-441	1660	2	735	CARDINAL
ftr-441	1661	1	section 724	LAW
ftr-441	1661	2	238	CARDINAL
ftr-441	1663	1	1.707-3(c)(1	CARDINAL
ftr-441	1664	1	239	CARDINAL
ftr-441	1664	2	826	CARDINAL
ftr-441	1664	3	103d	CARDINAL
ftr-441	1664	4	2d	CARDINAL
ftr-441	1665	1	187	CARDINAL
ftr-441	1665	2	1994	DATE
ftr-441	1665	3	1994	DATE
ftr-441	1665	4	3959	CARDINAL
ftr-441	1666	1	1999	DATE
ftr-441	1666	2	florida	GPE
ftr-441	1666	3	section 735	LAW
ftr-441	1669	1	one	CARDINAL
ftr-441	1669	2	2-1/2%	PERCENT
ftr-441	1669	3	section 751(b)241	LAW
ftr-441	1669	4	k. 242	PERSON
ftr-441	1670	1	one	CARDINAL
ftr-441	1670	2	section 707.2'	LAW
ftr-441	1671	1	the s corporation	ORG
ftr-441	1671	2	240	CARDINAL
ftr-441	1673	1	1.751-1(g	CARDINAL
ftr-441	1673	2	3	CARDINAL
ftr-441	1674	1	241	CARDINAL
ftr-441	1674	2	supra	PERSON
ftr-441	1674	3	63	CARDINAL
ftr-441	1674	4	joel rabinovitz	PERSON
ftr-441	1675	1	242	CARDINAL
ftr-441	1676	1	175	CARDINAL
ftr-441	1676	2	383	CARDINAL
ftr-441	1677	1	243	CARDINAL
ftr-441	1679	1	1.701-2(b	CARDINAL
ftr-441	1680	1	244	CARDINAL
ftr-441	1681	1	70	CARDINAL
ftr-441	1682	1	245	CARDINAL
ftr-441	1683	1	mark p. gergen	PERSON
ftr-441	1683	2	47	CARDINAL
ftr-441	1683	3	173	CARDINAL
ftr-441	1683	4	181-98	CARDINAL
ftr-441	1684	1	floyd cuff	PERSON
ftr-441	1684	2	73	CARDINAL
ftr-441	1684	3	283	CARDINAL
ftr-441	1684	4	284	CARDINAL
ftr-441	1684	5	1995	DATE
ftr-441	1688	1	246	CARDINAL
ftr-441	1689	1	subchapter s	PERSON
ftr-441	1690	1	4:3	CARDINAL
ftr-441	1694	1	one	CARDINAL
ftr-441	1695	1	1	CARDINAL
ftr-441	1696	1	10,000	MONEY
ftr-441	1696	2	10,000	MONEY
ftr-441	1696	3	20,000	MONEY
ftr-441	1697	1	20,000	MONEY
ftr-441	1697	2	20,000	MONEY
ftr-441	1697	3	10,000	MONEY
ftr-441	1698	1	30,000	MONEY
ftr-441	1699	1	ab	ORG
ftr-441	1699	2	5,000	MONEY
ftr-441	1699	3	25,000	MONEY
ftr-441	1701	1	30,000	MONEY
ftr-441	1701	2	5,000	MONEY
ftr-441	1701	3	25,000	MONEY
ftr-441	1702	1	25,000	MONEY
ftr-441	1702	2	5,000	MONEY
ftr-441	1703	1	10,000	MONEY
ftr-441	1703	2	5,000	MONEY
ftr-441	1703	3	one	CARDINAL
ftr-441	1704	1	751	CARDINAL
ftr-441	1706	1	247	CARDINAL
ftr-441	1707	1	andrews	PERSON
ftr-441	1707	2	supra	PERSON
ftr-441	1707	3	67	CARDINAL
ftr-441	1707	4	1984	DATE
ftr-441	1707	5	subchapter k	PERSON
ftr-441	1707	6	60	CARDINAL
ftr-441	1707	7	195	CARDINAL
ftr-441	1707	8	1997	DATE
ftr-441	1707	9	67	CARDINAL
ftr-441	1707	10	2738	CARDINAL
ftr-441	1708	1	1.701-2(d	CARDINAL
ftr-441	1708	2	exs	ORG
ftr-441	1710	1	248	CARDINAL
ftr-441	1712	1	249	CARDINAL
ftr-441	1715	1	1999	DATE
ftr-441	1715	2	florida	GPE
ftr-441	1717	1	1	CARDINAL
ftr-441	1717	2	1997	DATE
ftr-441	1719	1	example 1	DATE
ftr-441	1720	1	post-1997	DATE
ftr-441	1721	1	8%	PERCENT
ftr-441	1723	1	1997	DATE
ftr-441	1724	1	example:252	ORG
ftr-441	1724	2	2	CARDINAL
ftr-441	1726	1	f. f	PERSON
ftr-441	1727	1	the day	DATE
ftr-441	1728	1	250	CARDINAL
ftr-441	1730	1	251	CARDINAL
ftr-441	1731	1	irc § 1(h	ORG
ftr-441	1731	2	1997	DATE
ftr-441	1733	1	50%	PERCENT
ftr-441	1733	2	1997	DATE
ftr-441	1733	3	250,000/$500,000	MONEY
ftr-441	1734	1	252	CARDINAL
ftr-441	1736	1	mark p. gergen	PERSON
ftr-441	1736	2	48	CARDINAL
ftr-441	1736	3	69	CARDINAL
ftr-441	1736	4	99-100	CARDINAL
ftr-441	1736	5	1992	DATE
ftr-441	1738	1	4:3	CARDINAL
ftr-441	1738	2	the early years	DATE
ftr-441	1741	1	500,000	MONEY
ftr-441	1742	1	500,000	MONEY
ftr-441	1743	1	500,000	MONEY
ftr-441	1743	2	a couple of years	DATE
ftr-441	1745	1	zero	CARDINAL
ftr-441	1746	1	3	CARDINAL
ftr-441	1749	1	i.	PERSON
ftr-441	1749	2	the s corporation	ORG
ftr-441	1753	1	5	CARDINAL
ftr-441	1754	1	253	CARDINAL
ftr-441	1756	1	254	CARDINAL
ftr-441	1758	1	255	CARDINAL
ftr-441	1759	1	351	CARDINAL
ftr-441	1760	1	portland oil co.	ORG
ftr-441	1760	2	109	CARDINAL
ftr-441	1760	3	479	CARDINAL
ftr-441	1760	4	488	CARDINAL
ftr-441	1760	5	1st	ORDINAL
ftr-441	1760	6	1940	DATE
ftr-441	1761	1	310	CARDINAL
ftr-441	1761	2	650	CARDINAL
ftr-441	1762	1	19991	DATE
ftr-441	1762	2	florida	GPE
ftr-441	1764	1	80%	PERCENT
ftr-441	1764	2	80%	PERCENT
ftr-441	1765	1	one	CARDINAL
ftr-441	1765	2	the s corporation	ORG
ftr-441	1769	1	one	CARDINAL
ftr-441	1771	1	7	CARDINAL
ftr-441	1773	1	256	CARDINAL
ftr-441	1774	1	boris i. bittker & james s. eustice	ORG
ftr-441	1774	2	3.01	CARDINAL
ftr-441	1774	3	3-6	CARDINAL
ftr-441	1774	4	6th	ORDINAL
ftr-441	1774	5	1994	DATE
ftr-441	1774	6	ronald h. jensen	PERSON
ftr-441	1774	7	section 351	LAW
ftr-441	1774	8	11	CARDINAL
ftr-441	1774	9	349	CARDINAL
ftr-441	1774	10	377	CARDINAL
ftr-441	1774	11	1991	DATE
ftr-441	1775	1	257	CARDINAL
ftr-441	1777	1	258	CARDINAL
ftr-441	1779	1	216	CARDINAL
ftr-441	1780	1	4:3	CARDINAL
ftr-441	1781	1	9	CARDINAL
ftr-441	1782	1	considerations.-from	PERSON
ftr-441	1788	1	section 704(c)(1)(a	LAW
ftr-441	1788	2	one 259	CARDINAL
ftr-441	1791	1	6	CARDINAL
ftr-441	1792	1	730	CARDINAL
ftr-441	1792	2	1995	DATE
ftr-441	1793	1	502	CARDINAL
ftr-441	1793	2	1994	DATE
ftr-441	1793	3	6	CARDINAL
ftr-441	1794	1	67	CARDINAL
ftr-441	1794	2	1995	DATE
ftr-441	1797	1	1.1031(a)-1(b	CARDINAL
ftr-441	1798	1	260	CARDINAL
ftr-441	1799	1	karen c. burke	PERSON
ftr-441	1799	2	section 707	LAW
ftr-441	1799	3	63	CARDINAL
ftr-441	1800	1	489	CARDINAL
ftr-441	1800	2	524	CARDINAL
ftr-441	1800	3	1988	DATE
ftr-441	1800	4	david r. keyser	PERSON
ftr-441	1800	5	5	CARDINAL
ftr-441	1801	1	j. tax pol	PERSON
ftr-441	1802	1	269	CARDINAL
ftr-441	1802	2	288-94	DATE
ftr-441	1802	3	1986	DATE
ftr-441	1802	4	philip f. postlewaite et al.	PERSON
ftr-441	1802	5	75 geo	QUANTITY
ftr-441	1803	1	423	CARDINAL
ftr-441	1803	2	471	CARDINAL
ftr-441	1803	3	1986	DATE
ftr-441	1804	1	maijorie e. korahauser	PERSON
ftr-441	1804	2	60	CARDINAL
ftr-441	1805	1	l. rev	PERSON
ftr-441	1805	2	397	CARDINAL
ftr-441	1805	3	407	CARDINAL
ftr-441	1805	4	1987	DATE
ftr-441	1806	1	261	CARDINAL
ftr-441	1809	1	262	CARDINAL
ftr-441	1812	1	1.704-1(b)(2)(iv)(b)(2	CARDINAL
ftr-441	1812	2	5	CARDINAL
ftr-441	1813	1	1997	DATE
ftr-441	1815	1	1999	DATE
ftr-441	1815	2	florida	GPE
ftr-441	1822	1	third	ORDINAL
ftr-441	1823	1	first	ORDINAL
ftr-441	1830	1	at least two	CARDINAL
ftr-441	1830	2	263	CARDINAL
ftr-441	1831	1	keyser	PERSON
ftr-441	1831	2	supra	PERSON
ftr-441	1831	3	260	CARDINAL
ftr-441	1831	4	285	CARDINAL
ftr-441	1831	5	daniel n. shaviro	PERSON
ftr-441	1831	6	48	CARDINAL
ftr-441	1831	7	1	CARDINAL
ftr-441	1831	8	28	DATE
ftr-441	1831	9	1992	DATE
ftr-441	1832	1	4:3	CARDINAL
ftr-441	1834	1	one	CARDINAL
ftr-441	1838	1	two	CARDINAL
ftr-441	1842	1	the s corporation	ORG
ftr-441	1844	1	264	CARDINAL
ftr-441	1845	1	108	CARDINAL
ftr-441	1846	1	l. rev	PERSON
ftr-441	1846	2	1661	CARDINAL
ftr-441	1846	3	1662 n.7	GPE
ftr-441	1846	4	1995	DATE
ftr-441	1848	1	265	CARDINAL
ftr-441	1849	1	263	CARDINAL
ftr-441	1849	2	32	CARDINAL
ftr-441	1849	3	266	CARDINAL
ftr-441	1850	1	351	CARDINAL
ftr-441	1851	1	more than one	CARDINAL
ftr-441	1852	1	267	CARDINAL
ftr-441	1853	1	one	CARDINAL
ftr-441	1853	2	80o	CARDINAL
ftr-441	1853	3	351	CARDINAL
ftr-441	1855	1	jensen	PERSON
ftr-441	1855	2	supra	PERSON
ftr-441	1855	3	256	CARDINAL
ftr-441	1855	4	397	CARDINAL
ftr-441	1855	5	1999	DATE
ftr-441	1855	6	florida	GPE
ftr-441	1864	1	two	CARDINAL
ftr-441	1866	1	the s corporation	ORG
ftr-441	1867	1	one	CARDINAL
ftr-441	1867	2	737	CARDINAL
ftr-441	1868	1	two	CARDINAL
ftr-441	1869	1	268	CARDINAL
ftr-441	1871	1	269	CARDINAL
ftr-441	1871	2	1368(b	DATE
ftr-441	1872	1	4:3	CARDINAL
ftr-441	1876	1	i. contributions.--contributions	PERSON
ftr-441	1876	2	the s corporation	ORG
ftr-441	1876	3	two	CARDINAL
ftr-441	1877	1	first	ORDINAL
ftr-441	1877	2	80%	PERCENT
ftr-441	1879	1	80%	PERCENT
ftr-441	1880	1	section 351	LAW
ftr-441	1883	1	one	CARDINAL
ftr-441	1889	1	270	CARDINAL
ftr-441	1891	1	james v. commissioner	PERSON
ftr-441	1891	2	53	CARDINAL
ftr-441	1891	3	1969	DATE
ftr-441	1891	4	one	CARDINAL
ftr-441	1892	1	1999	DATE
ftr-441	1892	2	florida	GPE
ftr-441	1894	1	first	ORDINAL
ftr-441	1895	1	second	ORDINAL
ftr-441	1895	2	treasury	ORG
ftr-441	1898	1	section 704(c)(1)(a	LAW
ftr-441	1898	2	spbfs	GPE
ftr-441	1899	1	third	ORDINAL
ftr-441	1903	1	section 704(c)(1)(a	LAW
ftr-441	1904	1	pre-1984	ORG
ftr-441	1909	1	271	CARDINAL
ftr-441	1912	1	272	CARDINAL
ftr-441	1913	1	berger	PERSON
ftr-441	1913	2	supra	PERSON
ftr-441	1913	3	63	DATE
ftr-441	1913	4	143	CARDINAL
ftr-441	1914	1	4:-3	CARDINAL
ftr-441	1914	2	section 704(c)(1)(a	LAW
ftr-441	1918	1	distributions.-deciding	PERSON
ftr-441	1921	1	first	ORDINAL
ftr-441	1921	2	just two	CARDINAL
ftr-441	1925	1	first	ORDINAL
ftr-441	1926	1	4	CARDINAL
ftr-441	1927	1	third	ORDINAL
ftr-441	1929	1	two	CARDINAL
ftr-441	1930	1	273	CARDINAL
ftr-441	1933	1	supra	PERSON
ftr-441	1933	2	223	CARDINAL
ftr-441	1933	3	274	CARDINAL
ftr-441	1935	1	19991	DATE
ftr-441	1935	2	florida	GPE
ftr-441	1936	1	2 77	CARDINAL
ftr-441	1938	1	278	CARDINAL
ftr-441	1943	1	3	CARDINAL
ftr-441	1943	2	90%	PERCENT
ftr-441	1943	3	100	MONEY
ftr-441	1945	1	150	MONEY
ftr-441	1945	2	30	MONEY
ftr-441	1947	1	30	MONEY
ftr-441	1947	2	70	MONEY
ftr-441	1948	1	4	CARDINAL
ftr-441	1948	2	3	CARDINAL
ftr-441	1948	3	130	MONEY
ftr-441	1948	4	a.	PERSON
ftr-441	1949	1	30	MONEY
ftr-441	1949	2	275	CARDINAL
ftr-441	1950	1	302	PRODUCT
ftr-441	1950	2	276	CARDINAL
ftr-441	1953	1	318(a)(4	CARDINAL
ftr-441	1954	1	277	CARDINAL
ftr-441	1956	1	175	CARDINAL
ftr-441	1956	2	406	CARDINAL
ftr-441	1957	1	278	CARDINAL
ftr-441	1959	1	4:3	CARDINAL
ftr-441	1959	2	130	MONEY
ftr-441	1959	3	100	MONEY
ftr-441	1960	1	130	MONEY
ftr-441	1960	2	zero	CARDINAL
ftr-441	1962	1	one	CARDINAL
ftr-441	1964	1	5	CARDINAL
ftr-441	1964	2	3	CARDINAL
ftr-441	1965	1	150	MONEY
ftr-441	1966	1	30	MONEY
ftr-441	1967	1	120	MONEY
ftr-441	1968	1	120	MONEY
ftr-441	1972	1	example 5	DATE
ftr-441	1972	2	150	MONEY
ftr-441	1972	3	30	MONEY
ftr-441	1972	4	150	MONEY
ftr-441	1973	1	120	MONEY
ftr-441	1973	2	150	MONEY
ftr-441	1973	3	90%	PERCENT
ftr-441	1973	4	90%	PERCENT
ftr-441	1973	5	150	MONEY
ftr-441	1974	1	120	MONEY
ftr-441	1975	1	120	MONEY
ftr-441	1975	2	30	MONEY
ftr-441	1976	1	120	MONEY
ftr-441	1979	1	example 5	DATE
ftr-441	1979	2	150	MONEY
ftr-441	1979	3	19991	CARDINAL
ftr-441	1979	4	florida	GPE
ftr-441	1981	1	$30 to $150?80	MONEY
ftr-441	1982	1	more than one	CARDINAL
ftr-441	1983	1	282	CARDINAL
ftr-441	1984	1	6	CARDINAL
ftr-441	1984	2	5	CARDINAL
ftr-441	1985	1	120	MONEY
ftr-441	1985	2	270	MONEY
ftr-441	1986	1	120	MONEY
ftr-441	1986	2	120	MONEY
ftr-441	1987	1	150	MONEY
ftr-441	1992	1	279	CARDINAL
ftr-441	1993	1	280	CARDINAL
ftr-441	1994	1	754	CARDINAL
ftr-441	1994	2	120	MONEY
ftr-441	1996	1	281	CARDINAL
ftr-441	1998	1	282	CARDINAL
ftr-441	1999	1	1997	DATE
ftr-441	2000	1	4:3	CARDINAL
ftr-441	2001	1	737	CARDINAL
ftr-441	2003	1	724	CARDINAL
ftr-441	2005	1	3	CARDINAL
ftr-441	2006	1	irs	ORG
ftr-441	2007	1	five	CARDINAL
ftr-441	2014	1	283	CARDINAL
ftr-441	2015	1	lee a. sheppard	PERSON
ftr-441	2015	2	76	CARDINAL
ftr-441	2015	3	1524	DATE
ftr-441	2015	4	sept. 22, 1997	DATE
ftr-441	2015	5	hundreds of millions of dollars	MONEY
ftr-441	2016	1	284	CARDINAL
ftr-441	2017	1	burgess j.w	LOC
ftr-441	2017	2	raby & william l. raby	ORG
ftr-441	2017	3	20	CARDINAL
ftr-441	2017	4	75	CARDINAL
ftr-441	2017	5	105	CARDINAL
ftr-441	2017	6	7, 1997	DATE
ftr-441	2018	1	285	CARDINAL
ftr-441	2022	1	1.707-4(a)(2	CARDINAL
ftr-441	2023	1	19991	DATE
ftr-441	2023	2	florida	GPE
ftr-441	2025	1	two	CARDINAL
ftr-441	2034	1	two	CARDINAL
ftr-441	2036	1	4	CARDINAL
ftr-441	2036	2	751	CARDINAL
ftr-441	2036	3	341	CARDINAL
ftr-441	2036	4	286	CARDINAL
ftr-441	2039	1	berger	PERSON
ftr-441	2039	2	supra	PERSON
ftr-441	2039	3	63	CARDINAL
ftr-441	2039	4	151-52	MONEY
ftr-441	2040	1	4:3	CARDINAL
ftr-441	2053	1	one	CARDINAL
ftr-441	2055	1	distributions29	ORG
ftr-441	2056	1	287	CARDINAL
ftr-441	2058	1	288	LAW
ftr-441	2060	1	289	CARDINAL
ftr-441	2061	1	mckee, nelson & whitmire	ORG
ftr-441	2061	2	202	CARDINAL
ftr-441	2061	3	21.01[2	CARDINAL
ftr-441	2061	4	21	CARDINAL
ftr-441	2061	5	290	CARDINAL
ftr-441	2063	1	291	CARDINAL
ftr-441	2064	1	751(b)(1)(a)cii	CARDINAL
ftr-441	2065	1	1999	DATE
ftr-441	2065	2	florida	GPE
ftr-441	2069	1	section 341	LAW
ftr-441	2069	2	the american law institute	ORG
ftr-441	2070	1	'292	DATE
ftr-441	2070	2	section 341	LAW
ftr-441	2071	1	93	CARDINAL
ftr-441	2074	1	7	CARDINAL
ftr-441	2078	1	one	CARDINAL
ftr-441	2080	1	one	CARDINAL
ftr-441	2082	1	7	CARDINAL
ftr-441	2082	2	to.294	GPE
ftr-441	2082	3	292	CARDINAL
ftr-441	2083	1	american law institute	ORG
ftr-441	2083	2	the american law institute	ORG
ftr-441	2084	1	111	CARDINAL
ftr-441	2084	2	1982	DATE
ftr-441	2085	1	293	CARDINAL
ftr-441	2086	1	294	CARDINAL
ftr-441	2088	1	one	CARDINAL
ftr-441	2088	2	4:3	CARDINAL
ftr-441	2093	1	one	CARDINAL
ftr-441	2093	2	two	CARDINAL
ftr-441	2094	1	congress	ORG
ftr-441	2097	1	341(0	DATE
ftr-441	2099	1	irs	ORG
ftr-441	2102	1	295	CARDINAL
ftr-441	2104	1	75,000	MONEY
ftr-441	2106	1	today	DATE
ftr-441	2108	1	296	CARDINAL
ftr-441	2110	1	67	CARDINAL
ftr-441	2112	1	exs	ORG
ftr-441	2112	2	7	CARDINAL
ftr-441	2112	3	8	DATE
ftr-441	2113	1	1995-1	DATE
ftr-441	2113	2	109	CARDINAL
ftr-441	2114	1	1.701-2	CARDINAL
ftr-441	2115	1	19991	DATE
ftr-441	2115	2	florida	GPE
ftr-441	2117	1	751	CARDINAL
ftr-441	2117	2	341	CARDINAL
ftr-441	2127	1	724	CARDINAL
ftr-441	2127	2	735	CARDINAL
ftr-441	2128	1	two	CARDINAL
ftr-441	2129	1	5	CARDINAL
ftr-441	2129	2	section 754	LAW
ftr-441	2129	3	297	CARDINAL
ftr-441	2130	1	1366(b	CARDINAL
ftr-441	2132	1	iv.c.2.a	CARDINAL
ftr-441	2133	1	4:3	CARDINAL
ftr-441	2133	2	754	CARDINAL
ftr-441	2133	3	section 734(b	LAW
ftr-441	2133	4	section 754	LAW
ftr-441	2134	1	section 734(b	LAW
ftr-441	2136	1	section 734(b	LAW
ftr-441	2136	2	8	CARDINAL
ftr-441	2137	1	10,000	MONEY
ftr-441	2138	1	18,000	MONEY
ftr-441	2138	2	24,000	MONEY
ftr-441	2139	1	12,000	MONEY
ftr-441	2140	1	2,000	MONEY
ftr-441	2141	1	754	CARDINAL
ftr-441	2141	2	2,000	MONEY
ftr-441	2141	3	a.	PERSON
ftr-441	2141	4	24,000	MONEY
ftr-441	2141	5	only $4,000	MONEY
ftr-441	2141	6	2,000	MONEY
ftr-441	2141	7	6,000	MONEY
ftr-441	2141	8	3,000	MONEY
ftr-441	2142	1	754	CARDINAL
ftr-441	2142	2	6,000	MONEY
ftr-441	2142	3	3,000	MONEY
ftr-441	2143	1	298	CARDINAL
ftr-441	2144	1	755	CARDINAL
ftr-441	2144	2	299	CARDINAL
ftr-441	2145	1	irc §§	ORG
ftr-441	2145	2	755	CARDINAL
ftr-441	2145	3	1999	DATE
ftr-441	2145	4	florida	GPE
ftr-441	2145	5	12,000	MONEY
ftr-441	2145	6	1,000	MONEY
ftr-441	2147	1	section 751	LAW
ftr-441	2147	2	754	CARDINAL
ftr-441	2148	1	2,000	MONEY
ftr-441	2149	1	section 751	LAW
ftr-441	2150	1	6,000	MONEY
ftr-441	2150	2	3,000	MONEY
ftr-441	2152	1	less than $10,000	MONEY
ftr-441	2153	1	section 754	LAW
ftr-441	2155	1	754	CARDINAL
ftr-441	2156	1	subchapter k.	PERSON
ftr-441	2157	1	interests.-when	ORG
ftr-441	2157	2	754	CARDINAL
ftr-441	2158	1	9	CARDINAL
ftr-441	2158	2	8	CARDINAL
ftr-441	2158	3	12,000	MONEY
ftr-441	2159	1	2,000	MONEY
ftr-441	2160	1	754	CARDINAL
ftr-441	2160	2	300	CARDINAL
ftr-441	2161	1	755	CARDINAL
ftr-441	2162	1	4.3	CARDINAL
ftr-441	2162	2	2,000	MONEY
ftr-441	2162	3	one-third	CARDINAL
ftr-441	2162	4	24,000	MONEY
ftr-441	2162	5	one-third	CARDINAL
ftr-441	2162	6	18,000	MONEY
ftr-441	2163	1	24,000	MONEY
ftr-441	2163	2	2,000	MONEY
ftr-441	2163	3	6,000	MONEY
ftr-441	2163	4	2,000	MONEY
ftr-441	2164	1	example 9	DATE
ftr-441	2164	2	2,000	MONEY
ftr-441	2165	1	754	CARDINAL
ftr-441	2167	1	section 754	LAW
ftr-441	2169	1	example 9	DATE
ftr-441	2169	2	2,000	MONEY
ftr-441	2169	3	2,000	MONEY
ftr-441	2169	4	three	CARDINAL
ftr-441	2169	5	4,000	MONEY
ftr-441	2174	1	754	CARDINAL
ftr-441	2175	1	some 301	CARDINAL
ftr-441	2178	1	1.743-2(a	CARDINAL
ftr-441	2178	2	only one	CARDINAL
ftr-441	2181	1	301.7701	CARDINAL
ftr-441	2184	1	1.743-2(a	CARDINAL
ftr-441	2187	1	1.743-2(c	CARDINAL
ftr-441	2187	2	2d	CARDINAL
ftr-441	2188	1	19991	DATE
ftr-441	2188	2	florida	GPE
ftr-441	2190	1	754	CARDINAL
ftr-441	2191	1	section 754	LAW
ftr-441	2191	2	section 751	LAW
ftr-441	2195	1	6	CARDINAL
ftr-441	2195	2	one	CARDINAL
ftr-441	2195	3	three	CARDINAL
ftr-441	2199	1	one	CARDINAL
ftr-441	2201	1	finn	PERSON
ftr-441	2201	2	one	CARDINAL
ftr-441	2201	3	302	CARDINAL
ftr-441	2203	1	1.701-2(d	CARDINAL
ftr-441	2203	2	9	CARDINAL
ftr-441	2205	1	754	CARDINAL
ftr-441	2206	1	supra	PERSON
ftr-441	2206	2	88	CARDINAL
ftr-441	2209	1	louis s. freeman &	PERSON
ftr-441	2209	2	thomas m. stephens	PERSON
ftr-441	2209	3	68	CARDINAL
ftr-441	2209	4	962	CARDINAL
ftr-441	2209	5	995	CARDINAL
ftr-441	2209	6	1990	DATE
ftr-441	2210	1	755	CARDINAL
ftr-441	2211	1	andrews	PERSON
ftr-441	2211	2	supra	PERSON
ftr-441	2211	3	67	CARDINAL
ftr-441	2211	4	25	CARDINAL
ftr-441	2212	1	4:3	CARDINAL
ftr-441	2217	1	irs	ORG
ftr-441	2217	2	3	CARDINAL
ftr-441	2218	1	4	CARDINAL
ftr-441	2218	2	subchapter k	PERSON
ftr-441	2222	1	303	CARDINAL
ftr-441	2223	1	84	CARDINAL
ftr-441	2223	2	1984-2	DATE
ftr-441	2223	3	731	CARDINAL
ftr-441	2224	1	731	CARDINAL
ftr-441	2224	2	351	CARDINAL
ftr-441	2226	1	351	CARDINAL
ftr-441	2226	2	731	CARDINAL
ftr-441	2227	1	304	CARDINAL
ftr-441	2229	1	19991	DATE
ftr-441	2229	2	florida	GPE
ftr-441	2231	1	5	CARDINAL
ftr-441	2231	2	two	CARDINAL
ftr-441	2235	1	ten-year	DATE
ftr-441	2239	1	subchapter s.	PERSON
ftr-441	2239	2	305	CARDINAL
ftr-441	2243	1	301.77013(g)(1)(ii	CARDINAL
ftr-441	2245	1	306	CARDINAL
ftr-441	2246	1	1374	CARDINAL
ftr-441	2246	2	1375	DATE
ftr-441	2247	1	the s corporation	ORG
ftr-441	2248	1	1362(d)(3	CARDINAL
ftr-441	2250	1	307	CARDINAL
ftr-441	2252	1	1.1001-3	CARDINAL
ftr-441	2252	2	1001	DATE
ftr-441	2253	1	4:3	CARDINAL
ftr-441	2253	2	one	CARDINAL
ftr-441	2261	1	one	CARDINAL
ftr-441	2262	1	one	CARDINAL
ftr-441	2264	1	subchapter k	PERSON
ftr-441	2268	1	105th	GPE
ftr-441	2269	1	fiscal year	DATE
ftr-441	2269	2	1998	DATE
ftr-441	2269	3	43	CARDINAL
ftr-441	2270	1	1977	DATE
ftr-441	2271	1	1999	DATE
ftr-441	2272	1	1999	DATE
ftr-441	2272	2	352	CARDINAL
ftr-441	2272	3	8-6	CARDINAL
ftr-441	2273	1	309	CARDINAL
ftr-441	2274	1	7704(b	DATE
ftr-441	2275	1	1999	DATE
ftr-441	2275	2	florida	GPE
ftr-441	2277	1	first	ORDINAL
ftr-441	2277	2	one	CARDINAL
ftr-441	2280	1	one	CARDINAL
ftr-441	2282	1	10	CARDINAL
ftr-441	2284	1	751	CARDINAL
ftr-441	2287	1	754	CARDINAL
ftr-441	2290	1	10	CARDINAL
ftr-441	2292	1	7	CARDINAL
ftr-441	2294	1	4:3	CARDINAL
ftr-441	2298	1	one	CARDINAL
ftr-441	2300	1	1	CARDINAL
ftr-441	2300	2	2	CARDINAL
ftr-441	2300	3	3	CARDINAL
ftr-441	2300	4	4	CARDINAL
ftr-441	2300	5	1374	CARDINAL
ftr-441	2300	6	1375	CARDINAL
ftr-441	2300	7	5	CARDINAL
ftr-441	2302	1	summ ary	PERSON
ftr-441	2309	1	310	CARDINAL
ftr-441	2312	1	1999	DATE
ftr-441	2313	1	248	CARDINAL
ftr-441	2313	2	florida	GPE
ftr-441	2313	3	4:3	CARDINAL
ftr-441	2314	1	two	CARDINAL
ftr-441	2315	1	one	CARDINAL
ftr-441	2317	1	two	CARDINAL