id	sid	eid	entity	type
ftr-443	1	1	florida	GPE
ftr-443	1	2	4 1999	DATE
ftr-443	1	3	3	CARDINAL
ftr-443	1	4	jerald david	PERSON
ftr-443	1	5	august	DATE
ftr-443	1	6	289 ii	QUANTITY
ftr-443	2	1	ctb	PERSON
ftr-443	3	1	294	CARDINAL
ftr-443	3	2	295	CARDINAL
ftr-443	3	3	296 1	CARDINAL
ftr-443	3	4	296 2	CARDINAL
ftr-443	3	5	297 3	CARDINAL
ftr-443	3	6	298 4	CARDINAL
ftr-443	4	1	299 5	CARDINAL
ftr-443	5	1	300 a. deemed liquidation	PERSON
ftr-443	5	2	301	CARDINAL
ftr-443	5	3	qsub	ORG
ftr-443	5	4	302	CARDINAL
ftr-443	5	5	303 6	CARDINAL
ftr-443	5	6	304 7	DATE
ftr-443	6	1	305 8	CARDINAL
ftr-443	8	1	305 9	CARDINAL
ftr-443	8	2	308 10	CARDINAL
ftr-443	8	3	309 11	CARDINAL
ftr-443	9	1	310 12	CARDINAL
ftr-443	11	1	311	CARDINAL
ftr-443	11	2	311	CARDINAL
ftr-443	11	3	312 13	CARDINAL
ftr-443	12	1	llc	GPE
ftr-443	13	1	313 a.	PERSON
ftr-443	13	2	313	CARDINAL
ftr-443	14	1	314	CARDINAL
ftr-443	14	2	august & kultmas	DATE
ftr-443	14	3	p.a.	GPE
ftr-443	14	4	west palm beach	GPE
ftr-443	14	5	florida	GPE
ftr-443	15	1	florida	GPE
ftr-443	15	2	14	CARDINAL
ftr-443	17	1	316	CARDINAL
ftr-443	17	2	316	CARDINAL
ftr-443	17	3	llc	GPE
ftr-443	17	4	317 15	CARDINAL
ftr-443	18	1	317	CARDINAL
ftr-443	18	2	317	CARDINAL
ftr-443	18	3	318	CARDINAL
ftr-443	19	1	319	CARDINAL
ftr-443	19	2	congress	ORG
ftr-443	20	1	322	CARDINAL
ftr-443	21	1	331	CARDINAL
ftr-443	22	1	331	CARDINAL
ftr-443	22	2	333 1	CARDINAL
ftr-443	24	1	333 2	CARDINAL
ftr-443	24	2	11	CARDINAL
ftr-443	26	1	334 3	CARDINAL
ftr-443	26	2	111	CARDINAL
ftr-443	27	1	334 4	CARDINAL
ftr-443	28	1	335 5	DATE
ftr-443	28	2	section 752	LAW
ftr-443	28	3	335 vi	PRODUCT
ftr-443	30	1	336	CARDINAL
ftr-443	31	1	4.3	CARDINAL
ftr-443	31	2	subchapter s i.	ORG
ftr-443	31	3	treasury	ORG
ftr-443	31	4	ctb	ORG
ftr-443	31	5	late 1996'	DATE
ftr-443	31	6	ctb	ORG
ftr-443	31	7	two	CARDINAL
ftr-443	31	8	ctb	PERSON
ftr-443	31	9	at least two	CARDINAL
ftr-443	31	10	subchapter c.'	PERSON
ftr-443	32	1	61	CARDINAL
ftr-443	35	1	66,588	CARDINAL
ftr-443	35	2	1996	DATE
ftr-443	36	1	301.7701-1	DATE
ftr-443	37	1	january 1, 1997	DATE
ftr-443	38	1	95-14, 1995-1	DATE
ftr-443	38	2	297	CARDINAL
ftr-443	40	1	301.7701-1(f	DATE
ftr-443	40	2	301.7701	CARDINAL
ftr-443	40	3	301.7701	CARDINAL
ftr-443	41	1	mary a. mcnulty	PERSON
ftr-443	41	2	9	CARDINAL
ftr-443	41	3	j. s corp.	ORG
ftr-443	41	4	60 (1997	DATE
ftr-443	41	5	roger f. pillow et	PERSON
ftr-443	41	6	86	CARDINAL
ftr-443	41	7	j. tax'n 197 (	PERSON
ftr-443	41	8	1997	DATE
ftr-443	41	9	george k. yin	PERSON
ftr-443	41	10	51	CARDINAL
ftr-443	41	11	smu	ORG
ftr-443	41	12	l. rev	PERSON
ftr-443	41	13	125	CARDINAL
ftr-443	41	14	1997	DATE
ftr-443	42	1	2.	CARDINAL
ftr-443	44	1	willard b. taylor	PERSON
ftr-443	44	2	75	CARDINAL
ftr-443	44	3	671	CARDINAL
ftr-443	44	4	1997	DATE
ftr-443	45	1	3	CARDINAL
ftr-443	46	1	1361	CARDINAL
ftr-443	46	2	1958	DATE
ftr-443	46	3	1966	DATE
ftr-443	47	1	1958	DATE
ftr-443	48	1	85-866	CARDINAL
ftr-443	48	2	63	DATE
ftr-443	48	3	72	CARDINAL
ftr-443	49	1	1606	CARDINAL
ftr-443	52	1	89-389	CARDINAL
ftr-443	52	2	80	CARDINAL
ftr-443	52	3	111	CARDINAL
ftr-443	52	4	1966	DATE
ftr-443	53	1	4.	CARDINAL
ftr-443	54	1	three	CARDINAL
ftr-443	54	2	four	CARDINAL
ftr-443	54	3	1	CARDINAL
ftr-443	54	4	2	CARDINAL
ftr-443	54	5	3	CARDINAL
ftr-443	54	6	4	CARDINAL
ftr-443	55	1	two	CARDINAL
ftr-443	55	2	1	CARDINAL
ftr-443	55	3	2	CARDINAL
ftr-443	57	1	301.7701-2(a)(2	CARDINAL
ftr-443	57	2	1954	DATE
ftr-443	57	3	1996	DATE
ftr-443	57	4	harry m. bedell	PERSON
ftr-443	57	5	sr	ORG
ftr-443	57	6	86	CARDINAL
ftr-443	57	7	1216-17	CARDINAL
ftr-443	57	8	acq.	GPE
ftr-443	57	9	1987-2	DATE
ftr-443	60	1	301.7701-4(a	CARDINAL
ftr-443	61	1	ctb	PERSON
ftr-443	63	1	301.7701-4(b	DATE
ftr-443	64	1	19991	DATE
ftr-443	64	2	florida	GPE
ftr-443	64	3	88-76	DATE
ftr-443	64	4	the llc bandwagon	LOC
ftr-443	64	5	llc	GPE
ftr-443	64	6	llc	ORG
ftr-443	69	1	5	CARDINAL
ftr-443	69	2	1988-2	DATE
ftr-443	69	3	360	CARDINAL
ftr-443	70	1	6	CARDINAL
ftr-443	70	2	del.	GPE
ftr-443	72	1	6	CARDINAL
ftr-443	72	2	18-101	CARDINAL
ftr-443	72	3	1997	DATE
ftr-443	72	4	fla	GPE
ftr-443	73	1	ch	PERSON
ftr-443	74	1	608.401 511	CARDINAL
ftr-443	74	2	1998	DATE
ftr-443	74	3	tex.	GPE
ftr-443	77	1	ann	PERSON
ftr-443	78	1	1528n	DATE
ftr-443	78	2	west 1998	DATE
ftr-443	79	1	lim	PERSON
ftr-443	80	1	lia. co.	ORG
ftr-443	80	2	6a	CARDINAL
ftr-443	81	1	429-508	CARDINAL
ftr-443	81	2	1995	DATE
ftr-443	82	1	del.	GPE
ftr-443	84	1	6	CARDINAL
ftr-443	84	2	17-214	CARDINAL
ftr-443	84	3	1997	DATE
ftr-443	84	4	fla	GPE
ftr-443	85	1	ch	PERSON
ftr-443	86	1	620.78	CARDINAL
ftr-443	86	2	1998	DATE
ftr-443	86	3	tex.	GPE
ftr-443	89	1	ann	PERSON
ftr-443	90	1	6132b	DATE
ftr-443	90	2	west 1998	DATE
ftr-443	91	1	8	CARDINAL
ftr-443	91	2	larson v. commissioner	ORG
ftr-443	91	3	66	CARDINAL
ftr-443	91	4	159	CARDINAL
ftr-443	91	5	1976	DATE
ftr-443	91	6	v. united states	PERSON
ftr-443	91	7	524	CARDINAL
ftr-443	91	8	729	CARDINAL
ftr-443	91	9	1975	DATE
ftr-443	91	10	proc	PERSON
ftr-443	92	1	95-10	CARDINAL
ftr-443	92	2	501	CARDINAL
ftr-443	92	3	proc	PERSON
ftr-443	93	1	94-46	CARDINAL
ftr-443	93	2	688	CARDINAL
ftr-443	94	1	92-88	CARDINAL
ftr-443	94	2	2	CARDINAL
ftr-443	94	3	496	CARDINAL
ftr-443	94	4	proc	PERSON
ftr-443	95	1	89-12	CARDINAL
ftr-443	95	2	798	CARDINAL
ftr-443	97	1	united states	GPE
ftr-443	97	2	v. kintner	PERSON
ftr-443	97	3	216	CARDINAL
ftr-443	97	4	418	CARDINAL
ftr-443	97	5	9th	ORDINAL
ftr-443	97	6	1954	DATE
ftr-443	98	1	mckee, nelson & whitmire	ORG
ftr-443	98	2	3-1	CARDINAL
ftr-443	99	1	9	CARDINAL
ftr-443	99	2	1980	DATE
ftr-443	100	1	301.7701-2(a)(2	CARDINAL
ftr-443	101	1	1	CARDINAL
ftr-443	101	2	2	CARDINAL
ftr-443	102	1	45	CARDINAL
ftr-443	102	2	fed	ORG
ftr-443	104	1	75,709	CARDINAL
ftr-443	104	2	1980	DATE
ftr-443	104	3	nov. 17, 1980	DATE
ftr-443	106	1	1983	DATE
ftr-443	107	1	48	CARDINAL
ftr-443	109	1	14,389	CARDINAL
ftr-443	109	2	1983	DATE
ftr-443	109	3	april 4, 1983	DATE
ftr-443	110	1	4:3	CARDINAL
ftr-443	114	1	prior years	DATE
ftr-443	115	1	four	CARDINAL
ftr-443	116	1	llc	GPE
ftr-443	117	1	4	CARDINAL
ftr-443	119	1	88-76, 1988-	DATE
ftr-443	119	2	wyoming	GPE
ftr-443	120	1	10	CARDINAL
ftr-443	122	1	301.7701-3(b)(1	CARDINAL
ftr-443	122	2	t.d.	ORG
ftr-443	122	3	8697	DATE
ftr-443	122	4	61	DATE
ftr-443	122	5	fed	ORG
ftr-443	124	1	66,584	CARDINAL
ftr-443	124	2	1996	DATE
ftr-443	125	1	11	CARDINAL
ftr-443	127	1	92-35	CARDINAL
ftr-443	127	2	790	CARDINAL
ftr-443	127	3	proc	PERSON
ftr-443	128	1	94-46	CARDINAL
ftr-443	128	2	688	CARDINAL
ftr-443	128	3	proc	PERSON
ftr-443	129	1	89-12	CARDINAL
ftr-443	129	2	798	CARDINAL
ftr-443	130	1	92-33	CARDINAL
ftr-443	130	2	1992-1	DATE
ftr-443	130	3	782	CARDINAL
ftr-443	130	4	proc	PERSON
ftr-443	131	1	95-10	CARDINAL
ftr-443	131	2	501	CARDINAL
ftr-443	131	3	proc	PERSON
ftr-443	132	1	91-13	CARDINAL
ftr-443	132	2	477	CARDINAL
ftr-443	132	3	proc	PERSON
ftr-443	133	1	86-12	CARDINAL
ftr-443	133	2	534	CARDINAL
ftr-443	133	3	12	CARDINAL
ftr-443	134	1	ctb	ORG
ftr-443	134	2	pre-1997	DATE
ftr-443	135	1	pre-1997	DATE
ftr-443	135	2	1997	DATE
ftr-443	135	3	1	CARDINAL
ftr-443	135	4	6662	DATE
ftr-443	135	5	2	CARDINAL
ftr-443	135	6	3	CARDINAL
ftr-443	135	7	may 9. 1996	DATE
ftr-443	137	1	301.77013(f)(2	ORG
ftr-443	139	1	301.7701-2(d	CARDINAL
ftr-443	140	1	13	CARDINAL
ftr-443	141	1	one	CARDINAL
ftr-443	141	2	u.s.	GPE
ftr-443	143	1	301.7701-2(b)(8	DATE
ftr-443	144	1	98-35	CARDINAL
ftr-443	144	2	27	CARDINAL
ftr-443	144	3	35	CARDINAL
ftr-443	144	4	98-11	CARDINAL
ftr-443	144	5	6	CARDINAL
ftr-443	144	6	18	CARDINAL
ftr-443	145	1	14	CARDINAL
ftr-443	146	1	ctb	PERSON
ftr-443	147	1	19991	DATE
ftr-443	147	2	florida	GPE
ftr-443	147	3	only one	CARDINAL
ftr-443	149	1	5	CARDINAL
ftr-443	149	2	the ctb regulations	ORG
ftr-443	151	1	subchapter s.	PERSON
ftr-443	152	1	ctb	ORG
ftr-443	153	1	the ctb regulations	ORG
ftr-443	163	1	two	CARDINAL
ftr-443	164	1	6	CARDINAL
ftr-443	164	2	15	CARDINAL
ftr-443	166	1	301.7701-2(a	CARDINAL
ftr-443	166	2	301.7701	CARDINAL
ftr-443	167	1	16	CARDINAL
ftr-443	169	1	1.708-1(b)(2	CARDINAL
ftr-443	170	1	17	CARDINAL
ftr-443	171	1	303	CARDINAL
ftr-443	172	1	4:3	CARDINAL
ftr-443	173	1	years	DATE
ftr-443	174	1	several years ago	DATE
ftr-443	174	2	the ctb regulations were	ORG
ftr-443	174	3	congress	ORG
ftr-443	174	4	treasury	ORG
ftr-443	176	1	jones	PERSON
ftr-443	179	1	many years	DATE
ftr-443	183	1	jones	PERSON
ftr-443	184	1	over 40 years	DATE
ftr-443	188	1	abbott	GPE
ftr-443	188	2	costello	PERSON
ftr-443	192	1	jones	PERSON
ftr-443	195	1	annual	DATE
ftr-443	197	1	costello	PERSON
ftr-443	197	2	years ago	DATE
ftr-443	204	1	llc	GPE
ftr-443	210	1	mem	PERSON
ftr-443	210	2	98-22-0021	CARDINAL
ftr-443	210	3	oct. 23, 1997	DATE
ftr-443	211	1	1999	DATE
ftr-443	211	2	florida	GPE
ftr-443	215	1	over 40 years	DATE
ftr-443	220	1	one	CARDINAL
ftr-443	220	2	jones	PERSON
ftr-443	226	1	ctb	PERSON
ftr-443	226	2	the past few years	DATE
ftr-443	227	1	lps	ORG
ftr-443	228	1	llc	GPE
ftr-443	228	2	the s corporation	ORG
ftr-443	230	1	18	CARDINAL
ftr-443	232	1	irc §	ORG
ftr-443	233	1	7704	DATE
ftr-443	233	2	4:3	CARDINAL
ftr-443	233	3	subchapter s a. state	ORG
ftr-443	239	1	llc	GPE
ftr-443	240	1	llc	ORG
ftr-443	242	1	llc	GPE
ftr-443	247	1	1.7704-1(a)(1	CARDINAL
ftr-443	250	1	19	CARDINAL
ftr-443	251	1	lin	PERSON
ftr-443	252	1	lia. co.	ORG
ftr-443	252	2	103	CARDINAL
ftr-443	252	3	6a	CARDINAL
ftr-443	253	1	434	CARDINAL
ftr-443	253	2	1995	DATE
ftr-443	254	1	19991	DATE
ftr-443	254	2	florida	GPE
ftr-443	255	1	seven	CARDINAL
ftr-443	255	2	llc	GPE
ftr-443	255	3	1	CARDINAL
ftr-443	255	4	7704	DATE
ftr-443	256	1	ctb	ORG
ftr-443	256	2	llc	ORG
ftr-443	256	3	seven	CARDINAL
ftr-443	256	4	one	CARDINAL
ftr-443	257	1	subchapter	PERSON
ftr-443	257	2	4	CARDINAL
ftr-443	257	3	more than 10	CARDINAL
ftr-443	257	4	congress	ORG
ftr-443	257	5	75	CARDINAL
ftr-443	257	6	one	CARDINAL
ftr-443	257	7	20	CARDINAL
ftr-443	258	1	bruce p. ely & christopher r. grissom	PERSON
ftr-443	258	2	the llc/llp	ORG
ftr-443	258	3	81	CARDINAL
ftr-443	258	4	1005	CARDINAL
ftr-443	258	5	nov. 23, 1998	DATE
ftr-443	258	6	california	GPE
ftr-443	258	7	columbia	GPE
ftr-443	258	8	idaho	GPE
ftr-443	258	9	massachusetts	GPE
ftr-443	258	10	montana	GPE
ftr-443	258	11	pennsylvania	GPE
ftr-443	258	12	tennessee	GPE
ftr-443	259	1	21	CARDINAL
ftr-443	260	1	pierce	ORG
ftr-443	261	1	james d. cox & brian w. woods	PERSON
ftr-443	261	2	4	CARDINAL
ftr-443	261	3	j. lim	PERSON
ftr-443	262	1	lia	PERSON
ftr-443	262	2	24 (1997	DATE
ftr-443	263	1	22	CARDINAL
ftr-443	265	1	301.7701-3(b)(1	CARDINAL
ftr-443	267	1	39,395	CARDINAL
ftr-443	267	2	aug. 5, 1985	DATE
ftr-443	267	3	francis j. wirth	PERSON
ftr-443	267	4	kenneth l. harris	PERSON
ftr-443	267	5	one	CARDINAL
ftr-443	267	6	59	CARDINAL
ftr-443	267	7	1829	DATE
ftr-443	267	8	june 28, 1993	DATE
ftr-443	268	1	23	CARDINAL
ftr-443	269	1	ely & grissom	ORG
ftr-443	269	2	supra	PERSON
ftr-443	269	3	20	CARDINAL
ftr-443	269	4	1005	DATE
ftr-443	270	1	24	CARDINAL
ftr-443	274	1	77-220	CARDINAL
ftr-443	274	2	1977-1	DATE
ftr-443	274	3	263	CARDINAL
ftr-443	275	1	94-43	CARDINAL
ftr-443	275	2	198	CARDINAL
ftr-443	278	1	78-390	CARDINAL
ftr-443	278	2	1978-2	DATE
ftr-443	278	3	220	CARDINAL
ftr-443	278	4	year	DATE
ftr-443	279	1	25	CARDINAL
ftr-443	279	2	75	CARDINAL
ftr-443	279	3	years	DATE
ftr-443	279	4	1986	DATE
ftr-443	280	1	26	CARDINAL
ftr-443	280	2	1361(c)(1	CARDINAL
ftr-443	281	1	4:3	CARDINAL
ftr-443	283	1	five	CARDINAL
ftr-443	284	1	2 2	CARDINAL
ftr-443	284	2	llc	GPE
ftr-443	284	3	llp	ORG
ftr-443	285	1	one	CARDINAL
ftr-443	286	1	lllps	PERSON
ftr-443	287	1	the ctb regulations'	ORG
ftr-443	288	1	ctb	ORG
ftr-443	289	1	llc	GPE
ftr-443	290	1	27	CARDINAL
ftr-443	292	1	59	CARDINAL
ftr-443	292	2	1959-1	DATE
ftr-443	292	3	224	CARDINAL
ftr-443	293	1	28	CARDINAL
ftr-443	294	1	susan c. nelson	PERSON
ftr-443	294	2	5	CARDINAL
ftr-443	294	3	j. s corp.	ORG
ftr-443	294	4	138	CARDINAL
ftr-443	294	5	1993	DATE
ftr-443	295	1	29	CARDINAL
ftr-443	296	1	30	CARDINAL
ftr-443	297	1	irc § 1361(b)(1)(b	ORG
ftr-443	298	1	31	CARDINAL
ftr-443	299	1	kates v. commissioner	ORG
ftr-443	299	2	27	CARDINAL
ftr-443	299	3	1423	DATE
ftr-443	299	4	t.c.	ORG
ftr-443	299	5	p-h	ORG
ftr-443	299	6	68,264	CARDINAL
ftr-443	299	7	1968	DATE
ftr-443	300	1	guzowski	PERSON
ftr-443	300	2	26	CARDINAL
ftr-443	300	3	666	DATE
ftr-443	300	4	t.c.	GPE
ftr-443	300	5	67,145	CARDINAL
ftr-443	300	6	1967	DATE
ftr-443	301	1	32	CARDINAL
ftr-443	302	1	pahl	PERSON
ftr-443	302	2	82 a.f.t.r	QUANTITY
ftr-443	303	1	2d 98-5418	DATE
ftr-443	303	2	9th	ORDINAL
ftr-443	303	3	1998	DATE
ftr-443	305	1	36	CARDINAL
ftr-443	305	2	236	DATE
ftr-443	305	3	t.c.	GPE
ftr-443	305	4	p-h	ORG
ftr-443	305	5	77,053	CARDINAL
ftr-443	305	6	1977	DATE
ftr-443	305	7	600	CARDINAL
ftr-443	305	8	594	CARDINAL
ftr-443	305	9	6th	ORDINAL
ftr-443	305	10	1979	DATE
ftr-443	308	1	90	CARDINAL
ftr-443	308	2	dec. 11, 1989	DATE
ftr-443	310	1	89-34020	CARDINAL
ftr-443	310	2	24, 1989	DATE
ftr-443	311	1	1999	DATE
ftr-443	311	2	florida	GPE
ftr-443	311	3	u.s.	GPE
ftr-443	311	4	llc	GPE
ftr-443	312	1	3	CARDINAL
ftr-443	312	2	subchapter k	PERSON
ftr-443	312	3	more than one	CARDINAL
ftr-443	313	1	5	CARDINAL
ftr-443	314	1	second	ORDINAL
ftr-443	315	1	second	ORDINAL
ftr-443	315	2	one	CARDINAL
ftr-443	316	1	6	CARDINAL
ftr-443	316	2	1	CARDINAL
ftr-443	316	3	debt";37	PERSON
ftr-443	316	4	2	CARDINAL
ftr-443	316	5	3	CARDINAL
ftr-443	316	6	39	CARDINAL
ftr-443	316	7	4	CARDINAL
ftr-443	317	1	33	CARDINAL
ftr-443	319	1	71	CARDINAL
ftr-443	319	2	1971-2	DATE
ftr-443	319	3	317	CARDINAL
ftr-443	319	4	34	CARDINAL
ftr-443	321	1	1.1362-6(b)(3)(i	CARDINAL
ftr-443	321	2	58	CARDINAL
ftr-443	322	1	267	CARDINAL
ftr-443	322	2	1972	DATE
ftr-443	322	3	kean	PERSON
ftr-443	322	4	51 t.c	QUANTITY
ftr-443	323	1	337	CARDINAL
ftr-443	323	2	1968	DATE
ftr-443	323	3	469 f.2d	MONEY
ftr-443	323	4	1183	CARDINAL
ftr-443	323	5	9th	ORDINAL
ftr-443	323	6	1972	DATE
ftr-443	324	1	35	CARDINAL
ftr-443	326	1	1.1361-1(1	CARDINAL
ftr-443	327	1	36	CARDINAL
ftr-443	329	1	1.1361-1(l)(2)(iii	DATE
ftr-443	330	1	one	CARDINAL
ftr-443	332	1	1.1361-1(l)(2)(iii)(b	CARDINAL
ftr-443	333	1	37	CARDINAL
ftr-443	335	1	1361(c)(5	CARDINAL
ftr-443	336	1	1996	DATE
ftr-443	338	1	38	CARDINAL
ftr-443	339	1	1361(c)(4	CARDINAL
ftr-443	340	1	39	CARDINAL
ftr-443	342	1	1.1361-1(b)(4	DATE
ftr-443	345	1	94	CARDINAL
ftr-443	345	2	nov. 15, 1993	DATE
ftr-443	349	1	90-40	CARDINAL
ftr-443	349	2	july 6, 1990	DATE
ftr-443	349	3	second	ORDINAL
ftr-443	350	1	83	DATE
ftr-443	352	1	4:3	CARDINAL
ftr-443	352	2	four	CARDINAL
ftr-443	352	3	section 704	LAW
ftr-443	353	1	4	CARDINAL
ftr-443	353	2	llc	GPE
ftr-443	353	3	llp	ORG
ftr-443	353	4	llc	GPE
ftr-443	353	5	llp	ORG
ftr-443	357	1	1996	DATE
ftr-443	357	2	section 1361(b)(2)(a	LAW
ftr-443	357	3	section 1504	LAW
ftr-443	357	4	at least 80%	PERCENT
ftr-443	357	5	one	CARDINAL
ftr-443	357	6	80%	PERCENT
ftr-443	358	1	the s corporation's	ORG
ftr-443	359	1	21%	PERCENT
ftr-443	359	2	one	CARDINAL
ftr-443	359	3	the s corporation	ORG
ftr-443	360	1	more than 20%	PERCENT
ftr-443	360	2	the s corporation's	ORG
ftr-443	360	3	80%	PERCENT
ftr-443	362	1	only 40	CARDINAL
ftr-443	364	1	1.1361-1(0	CARDINAL
ftr-443	364	2	more than one	CARDINAL
ftr-443	365	1	41	CARDINAL
ftr-443	367	1	1361(c)(6	CARDINAL
ftr-443	367	2	1996	DATE
ftr-443	368	1	1983	DATE
ftr-443	368	2	1504(b	CARDINAL
ftr-443	368	3	1982	DATE
ftr-443	368	4	1982	DATE
ftr-443	371	1	97	CARDINAL
ftr-443	371	2	69	CARDINAL
ftr-443	372	1	1697	CARDINAL
ftr-443	372	2	1361(c)(1	CARDINAL
ftr-443	372	3	1982	DATE
ftr-443	373	1	273	CARDINAL
ftr-443	373	2	301	CARDINAL
ftr-443	373	3	1982	DATE
ftr-443	374	1	1999	DATE
ftr-443	374	2	florida	GPE
ftr-443	374	3	30	CARDINAL
ftr-443	374	4	30-day	DATE
ftr-443	375	1	1996	DATE
ftr-443	375	2	section 1361(b)(2)(a	LAW
ftr-443	377	1	5	CARDINAL
ftr-443	377	2	1996	DATE
ftr-443	377	3	division.46	ORG
ftr-443	377	4	years beginning after 1996	DATE
ftr-443	377	5	year	DATE
ftr-443	378	1	1	CARDINAL
ftr-443	378	2	2	CARDINAL
ftr-443	378	3	qsub	ORG
ftr-443	378	4	966	CARDINAL
ftr-443	379	1	49	CARDINAL
ftr-443	380	1	42	DATE
ftr-443	382	1	72-320	CARDINAL
ftr-443	382	2	1972-1	DATE
ftr-443	382	3	270	CARDINAL
ftr-443	384	1	39,768	CARDINAL
ftr-443	384	2	dec. 1, 1988	DATE
ftr-443	385	1	43	CARDINAL
ftr-443	387	1	73	CARDINAL
ftr-443	387	2	1973-2	DATE
ftr-443	387	3	312	CARDINAL
ftr-443	387	4	44	DATE
ftr-443	388	1	haley brothers construction corp.	ORG
ftr-443	389	1	87	CARDINAL
ftr-443	389	2	498	CARDINAL
ftr-443	389	3	1986	DATE
ftr-443	390	1	jerald d. august	ORG
ftr-443	390	2	new york university	ORG
ftr-443	390	3	fifty-second	CARDINAL
ftr-443	390	4	3-1 (	CARDINAL
ftr-443	390	5	samuel p. starr	PERSON
ftr-443	391	1	371	CARDINAL
ftr-443	392	1	105	CARDINAL
ftr-443	393	1	45	CARDINAL
ftr-443	394	1	the s corporation	ORG
ftr-443	394	2	50%	PERCENT
ftr-443	395	1	267(a)(2	CARDINAL
ftr-443	395	2	267(b)(3	CARDINAL
ftr-443	395	3	267(0	CARDINAL
ftr-443	395	4	1239	CARDINAL
ftr-443	396	1	46	DATE
ftr-443	398	1	47	CARDINAL
ftr-443	400	1	585	CARDINAL
ftr-443	401	1	1361(b)(2	CARDINAL
ftr-443	402	1	48	CARDINAL
ftr-443	403	1	97-4, 1997-1	DATE
ftr-443	403	2	351	CARDINAL
ftr-443	403	3	49	CARDINAL
ftr-443	405	1	104th	LAW
ftr-443	405	2	2d	CARDINAL
ftr-443	406	1	104th	ORDINAL
ftr-443	406	2	120	CARDINAL
ftr-443	407	1	1996	DATE
ftr-443	408	1	4:3	CARDINAL
ftr-443	408	2	the s corporation	ORG
ftr-443	411	1	a. deemed liquidation.-if	PERSON
ftr-443	411	2	the first year	DATE
ftr-443	411	3	337	CARDINAL
ftr-443	411	4	332	CARDINAL
ftr-443	412	1	381	CARDINAL
ftr-443	412	2	qsub	ORG
ftr-443	413	1	section 1374	LAW
ftr-443	413	2	qsub	ORG
ftr-443	414	1	four-year	DATE
ftr-443	414	2	section 1363(d	LAW
ftr-443	415	1	the s corporation's	ORG
ftr-443	415	2	shareholders.52	ORG
ftr-443	415	3	section 1375	LAW
ftr-443	415	4	section 1362(d)(3	LAW
ftr-443	417	1	2,000x	MONEY
ftr-443	417	2	338	CARDINAL
ftr-443	417	3	500x	MONEY
ftr-443	418	1	1,500x	MONEY
ftr-443	418	2	2,000x	MONEY
ftr-443	418	3	section 334(b	LAW
ftr-443	418	4	50	CARDINAL
ftr-443	422	1	95	CARDINAL
ftr-443	422	2	6, 1995	DATE
ftr-443	422	3	reit lower tier subsidiaries	ORG
ftr-443	423	1	51	CARDINAL
ftr-443	423	2	49	DATE
ftr-443	423	3	120	CARDINAL
ftr-443	424	1	52	CARDINAL
ftr-443	426	1	1999	DATE
ftr-443	426	2	florida	GPE
ftr-443	427	1	the s corporation	ORG
ftr-443	427	2	section 1374	LAW
ftr-443	427	3	qsub	ORG
ftr-443	427	4	10 years	DATE
ftr-443	428	1	bausch & lomb	ORG
ftr-443	428	2	more than 20%	PERCENT
ftr-443	428	3	this year	DATE
ftr-443	429	1	100%	PERCENT
ftr-443	431	1	before 1996	DATE
ftr-443	433	1	ela	PERSON
ftr-443	434	1	qsub	PRODUCT
ftr-443	434	2	elas	CARDINAL
ftr-443	437	1	53	CARDINAL
ftr-443	438	1	bausch & lomb optical co.	ORG
ftr-443	438	2	267 f.2d	MONEY
ftr-443	438	3	2d	DATE
ftr-443	438	4	361	CARDINAL
ftr-443	438	5	835	CARDINAL
ftr-443	438	6	1959	DATE
ftr-443	439	1	54	DATE
ftr-443	442	1	1.1361-2	CARDINAL
ftr-443	442	2	jerald d. august et al.	ORG
ftr-443	442	3	10	CARDINAL
ftr-443	442	4	j. s corp.	ORG
ftr-443	442	5	171	CARDINAL
ftr-443	442	6	1999	DATE
ftr-443	442	7	jerald d. august &	ORG
ftr-443	442	8	jeffrey l. rubinger	PERSON
ftr-443	442	9	10	CARDINAL
ftr-443	442	10	j. s corp.	ORG
ftr-443	442	11	109	CARDINAL
ftr-443	442	12	1998	DATE
ftr-443	443	1	55	CARDINAL
ftr-443	444	1	years	DATE
ftr-443	444	2	12, 1995	DATE
ftr-443	444	3	332	CARDINAL
ftr-443	446	1	4:3	CARDINAL
ftr-443	446	2	ela	PERSON
ftr-443	446	3	ela	PERSON
ftr-443	446	4	332	CARDINAL
ftr-443	447	1	ela	PERSON
ftr-443	449	1	332	CARDINAL
ftr-443	450	1	section 351	LAW
ftr-443	450	2	third	ORDINAL
ftr-443	451	1	qsub	PRODUCT
ftr-443	451	2	the s corporation	ORG
ftr-443	451	3	351	CARDINAL
ftr-443	452	1	5 years	DATE
ftr-443	452	2	section 351	LAW
ftr-443	453	1	351	CARDINAL
ftr-443	454	1	80%	PERCENT
ftr-443	454	2	more than 20%	PERCENT
ftr-443	454	3	qsub	ORG
ftr-443	454	4	third	ORDINAL
ftr-443	455	1	qsub	ORG
ftr-443	455	2	1.1502-13(a)(1)(ii	CARDINAL
ftr-443	455	3	t.d. 8597	PERSON
ftr-443	455	4	60	CARDINAL
ftr-443	457	1	36,671	CARDINAL
ftr-443	457	2	1995	DATE
ftr-443	460	1	1.150213(ft(5)(i	CARDINAL
ftr-443	461	1	56	CARDINAL
ftr-443	462	1	1.1502-19(a	CARDINAL
ftr-443	463	1	57	CARDINAL
ftr-443	465	1	1.1502-19	CARDINAL
ftr-443	465	2	textron, inc.	ORG
ftr-443	465	3	v. united states	GPE
ftr-443	465	4	561	CARDINAL
ftr-443	465	5	1023	CARDINAL
ftr-443	465	6	1977	DATE
ftr-443	466	1	norman scott	PERSON
ftr-443	467	1	48	CARDINAL
ftr-443	467	2	598	CARDINAL
ftr-443	467	3	1967	DATE
ftr-443	469	1	68	CARDINAL
ftr-443	469	2	1968-2	DATE
ftr-443	469	3	135	CARDINAL
ftr-443	469	4	58	DATE
ftr-443	471	1	59	CARDINAL
ftr-443	471	2	irc § 1361(b)(3)(d	ORG
ftr-443	471	3	al.	GPE
ftr-443	471	4	54	CARDINAL
ftr-443	471	5	60	CARDINAL
ftr-443	472	1	american	NORP
ftr-443	474	1	11	CARDINAL
ftr-443	474	2	397	CARDINAL
ftr-443	474	3	1948	DATE
ftr-443	474	4	177	CARDINAL
ftr-443	474	5	513	CARDINAL
ftr-443	474	6	3d	CARDINAL
ftr-443	474	7	1949	DATE
ftr-443	474	8	intermountain lumber co.	ORG
ftr-443	474	9	65	CARDINAL
ftr-443	474	10	1025	CARDINAL
ftr-443	474	11	1976	DATE
ftr-443	475	1	50%	PERCENT
ftr-443	475	2	80%	PERCENT
ftr-443	476	1	bausch & lomb	ORG
ftr-443	476	2	53	CARDINAL
ftr-443	478	1	august & rubinger	ORG
ftr-443	478	2	54	CARDINAL
ftr-443	478	3	1999	DATE
ftr-443	479	1	florida	GPE
ftr-443	481	1	6	CARDINAL
ftr-443	481	2	39.6%	PERCENT
ftr-443	481	3	llc	GPE
ftr-443	482	1	34%	PERCENT
ftr-443	482	2	35%	PERCENT
ftr-443	482	3	10,000,000	MONEY
ftr-443	485	1	fica	GPE
ftr-443	485	2	15.3%	PERCENT
ftr-443	485	3	61,200	MONEY
ftr-443	485	4	2.9 percent	PERCENT
ftr-443	486	1	section 1402(a	LAW
ftr-443	486	2	15.3%	PERCENT
ftr-443	488	1	1	CARDINAL
ftr-443	488	2	61	DATE
ftr-443	490	1	irc §§ 3101(a	ORG
ftr-443	492	1	59	CARDINAL
ftr-443	492	2	1959-1	DATE
ftr-443	492	3	225	CARDINAL
ftr-443	493	1	62	CARDINAL
ftr-443	495	1	1402(a)(1	CARDINAL
ftr-443	495	2	2	CARDINAL
ftr-443	495	3	3	CARDINAL
ftr-443	496	1	63	CARDINAL
ftr-443	496	2	reg-209824-96	DATE
ftr-443	496	3	62	DATE
ftr-443	498	1	1,702	CARDINAL
ftr-443	498	2	jan. 13, 1997	DATE
ftr-443	498	3	1995	DATE
ftr-443	499	1	1995-1	DATE
ftr-443	499	2	853	CARDINAL
ftr-443	500	1	the first taxable year	DATE
ftr-443	501	1	d.	NORP
ftr-443	501	2	1	CARDINAL
ftr-443	501	3	2	CARDINAL
ftr-443	501	4	llc	EVENT
ftr-443	503	1	ltr	PERSON
ftr-443	504	1	95	CARDINAL
ftr-443	504	2	june 23, 1995	DATE
ftr-443	504	3	94	CARDINAL
ftr-443	504	4	nov. 10, 1994	DATE
ftr-443	504	5	94	CARDINAL
ftr-443	504	6	june 10, 1994	DATE
ftr-443	505	1	4:3	CARDINAL
ftr-443	505	2	3	CARDINAL
ftr-443	505	3	more than 500 hours	TIME
ftr-443	505	4	the taxable year	DATE
ftr-443	505	5	llc	GPE
ftr-443	507	1	five years	DATE
ftr-443	508	1	section 1374	LAW
ftr-443	508	2	ten years	DATE
ftr-443	509	1	10-year	DATE
ftr-443	509	2	s years	DATE
ftr-443	510	1	five-year	DATE
ftr-443	511	1	ctb	ORG
ftr-443	511	2	two	CARDINAL
ftr-443	511	3	7	CARDINAL
ftr-443	514	1	8	CARDINAL
ftr-443	515	1	351	CARDINAL
ftr-443	517	1	1.1402(a)-2(h)(2	CARDINAL
ftr-443	519	1	unif	PERSON
ftr-443	520	1	303	CARDINAL
ftr-443	520	2	1976	DATE
ftr-443	521	1	more than 500 hours	TIME
ftr-443	521	2	the year	DATE
ftr-443	521	3	as many as 500 hours	CARDINAL
ftr-443	524	1	65	CARDINAL
ftr-443	527	1	1.1402(a)-2(h)(5	CARDINAL
ftr-443	528	1	66	CARDINAL
ftr-443	531	1	1.1402(a)-2(h)(3	CARDINAL
ftr-443	532	1	67	CARDINAL
ftr-443	534	1	301.7701-2(c)(1	CARDINAL
ftr-443	534	2	301.7701	CARDINAL
ftr-443	535	1	68	CARDINAL
ftr-443	537	1	301.7701-2(c)(2	CARDINAL
ftr-443	537	2	301.7701	CARDINAL
ftr-443	538	1	19991	DATE
ftr-443	538	2	florida	GPE
ftr-443	538	3	at least 80%	PERCENT
ftr-443	541	1	section 721	LAW
ftr-443	544	1	llc	GPE
ftr-443	545	1	69	CARDINAL
ftr-443	547	1	118	CARDINAL
ftr-443	548	1	70	CARDINAL
ftr-443	549	1	irc § 357(c	ORG
ftr-443	550	1	872	CARDINAL
ftr-443	550	2	519	CARDINAL
ftr-443	550	3	2d	DATE
ftr-443	550	4	1989	DATE
ftr-443	553	1	1.351-1(c)(5	CARDINAL
ftr-443	554	1	71	CARDINAL
ftr-443	554	2	1245(b)(3	CARDINAL
ftr-443	554	3	1250(d)(3	CARDINAL
ftr-443	555	1	72	DATE
ftr-443	556	1	irc §§ 362(a	ORG
ftr-443	556	2	1223(2	CARDINAL
ftr-443	557	1	73	CARDINAL
ftr-443	559	1	74	CARDINAL
ftr-443	560	1	722	CARDINAL
ftr-443	561	1	75	CARDINAL
ftr-443	562	1	752	CARDINAL
ftr-443	563	1	1.752-3	DATE
ftr-443	564	1	4:3	CARDINAL
ftr-443	564	2	section 721	LAW
ftr-443	564	3	section 351	LAW
ftr-443	565	1	first	ORDINAL
ftr-443	568	1	1231	CARDINAL
ftr-443	569	1	second	ORDINAL
ftr-443	570	1	the year	DATE
ftr-443	574	1	the s corporation	ORG
ftr-443	575	1	daily	DATE
ftr-443	575	2	the year	DATE
ftr-443	577	1	the s corporation	ORG
ftr-443	577	2	five years	DATE
ftr-443	578	1	section 724	LAW
ftr-443	580	1	76	CARDINAL
ftr-443	582	1	bouno	PERSON
ftr-443	582	2	74	CARDINAL
ftr-443	582	3	187	CARDINAL
ftr-443	582	4	1980	DATE
ftr-443	582	5	acq.	ORG
ftr-443	582	6	1981-1	DATE
ftr-443	582	7	1	CARDINAL
ftr-443	583	1	77	CARDINAL
ftr-443	584	1	irc § 1366(a	ORG
ftr-443	585	1	19991	DATE
ftr-443	585	2	florida	GPE
ftr-443	585	3	five years	DATE
ftr-443	585	4	seven years	DATE
ftr-443	585	5	contribution.79	ORG
ftr-443	585	6	2 years	DATE
ftr-443	587	1	9	CARDINAL
ftr-443	587	2	llc	GPE
ftr-443	587	3	section 721	LAW
ftr-443	587	4	section 721	LAW
ftr-443	589	1	llc	GPE
ftr-443	589	2	two years	DATE
ftr-443	591	1	78	CARDINAL
ftr-443	592	1	1	CARDINAL
ftr-443	592	2	2	CARDINAL
ftr-443	594	1	79	CARDINAL
ftr-443	596	1	80	CARDINAL
ftr-443	598	1	1.707-3(c	CARDINAL
ftr-443	600	1	1.731-1(c)(3	DATE
ftr-443	600	2	otey v. commissioner	PERSON
ftr-443	600	3	70	CARDINAL
ftr-443	600	4	312	CARDINAL
ftr-443	600	5	1978	DATE
ftr-443	600	6	634	CARDINAL
ftr-443	600	7	1046	CARDINAL
ftr-443	600	8	6th	ORDINAL
ftr-443	600	9	1980	DATE
ftr-443	601	1	81	CARDINAL
ftr-443	603	1	1.721-1(b)(2	CARDINAL
ftr-443	604	1	82	CARDINAL
ftr-443	605	1	1.721-1(b)(1	CARDINAL
ftr-443	605	2	1.83-6(b	CARDINAL
ftr-443	606	1	83	DATE
ftr-443	607	1	united states	GPE
ftr-443	607	2	v. stafford	PERSON
ftr-443	607	3	727 f.2d 1043	CARDINAL
ftr-443	607	4	11th	ORDINAL
ftr-443	607	5	1984	DATE
ftr-443	607	6	united states	GPE
ftr-443	607	7	frazell	ORG
ftr-443	607	8	335	CARDINAL
ftr-443	607	9	487	CARDINAL
ftr-443	607	10	5th	ORDINAL
ftr-443	607	11	1964	DATE
ftr-443	607	12	ungar v. commissioner	ORG
ftr-443	607	13	22	CARDINAL
ftr-443	608	1	cch	PERSON
ftr-443	608	2	766	CARDINAL
ftr-443	608	3	p-h	ORG
ftr-443	608	4	63,159	CARDINAL
ftr-443	608	5	1963	DATE
ftr-443	611	1	78-357	CARDINAL
ftr-443	611	2	1978-2	DATE
ftr-443	611	3	84	CARDINAL
ftr-443	613	1	93-27	CARDINAL
ftr-443	613	2	343	CARDINAL
ftr-443	614	1	campbell v. commissioner	PERSON
ftr-443	614	2	943	CARDINAL
ftr-443	614	3	815	CARDINAL
ftr-443	614	4	1991	DATE
ftr-443	614	5	59	CARDINAL
ftr-443	615	1	cch	PERSON
ftr-443	615	2	236	CARDINAL
ftr-443	615	3	p-h	ORG
ftr-443	615	4	90,162	CARDINAL
ftr-443	615	5	1990	DATE
ftr-443	617	1	diamond v. commissioner	PERSON
ftr-443	617	2	56	CARDINAL
ftr-443	617	3	530	CARDINAL
ftr-443	617	4	1971	DATE
ftr-443	617	5	492	CARDINAL
ftr-443	617	6	286	CARDINAL
ftr-443	617	7	7th	ORDINAL
ftr-443	617	8	1974	DATE
ftr-443	618	1	4:3	CARDINAL
ftr-443	619	1	section 351	LAW
ftr-443	620	1	more than 20%	PERCENT
ftr-443	620	2	80%	PERCENT
ftr-443	620	3	section 351	LAW
ftr-443	621	1	10	CARDINAL
ftr-443	622	1	texas	GPE
ftr-443	622	2	pennsylvania	GPE
ftr-443	623	1	section 702	LAW
ftr-443	624	1	llc	GPE
ftr-443	625	1	llc	GPE
ftr-443	626	1	50%	PERCENT
ftr-443	626	2	one year	DATE
ftr-443	629	1	1374	CARDINAL
ftr-443	629	2	ten years	DATE
ftr-443	629	3	section 1375	LAW
ftr-443	629	4	year	DATE
ftr-443	630	1	35%	PERCENT
ftr-443	633	1	1.83-6	CARDINAL
ftr-443	635	1	86	CARDINAL
ftr-443	637	1	1.351-1(a)(1	CARDINAL
ftr-443	637	2	2	CARDINAL
ftr-443	638	1	87	CARDINAL
ftr-443	639	1	ely & grissom	ORG
ftr-443	639	2	supra	PERSON
ftr-443	639	3	20	CARDINAL
ftr-443	639	4	1005	DATE
ftr-443	640	1	88	CARDINAL
ftr-443	642	1	89	CARDINAL
ftr-443	643	1	united states	GPE
ftr-443	643	2	410	CARDINAL
ftr-443	643	3	441	CARDINAL
ftr-443	643	4	1973	DATE
ftr-443	644	1	724	CARDINAL
ftr-443	644	2	79	CARDINAL
ftr-443	644	3	424	CARDINAL
ftr-443	644	4	1982	DATE
ftr-443	646	1	90	CARDINAL
ftr-443	647	1	444	CARDINAL
ftr-443	648	1	91	CARDINAL
ftr-443	650	1	1999	DATE
ftr-443	650	2	florida	GPE
ftr-443	651	1	four years	DATE
ftr-443	652	1	llc	GPE
ftr-443	654	1	11	CARDINAL
ftr-443	655	1	section 461(i)(3	LAW
ftr-443	655	2	6	CARDINAL
ftr-443	655	3	llc	GPE
ftr-443	655	4	1	CARDINAL
ftr-443	655	5	llc	GPE
ftr-443	655	6	2	CARDINAL
ftr-443	655	7	llc	GPE
ftr-443	655	8	llc	GPE
ftr-443	655	9	3	CARDINAL
ftr-443	655	10	4	CARDINAL
ftr-443	655	11	5	CARDINAL
ftr-443	655	12	section 461(i)(3)."s	LAW
ftr-443	656	1	irc § 1363(d	ORG
ftr-443	657	1	93	CARDINAL
ftr-443	658	1	irc § 1363(c	ORG
ftr-443	659	1	94	CARDINAL
ftr-443	661	1	proc	PERSON
ftr-443	662	1	87	CARDINAL
ftr-443	662	2	2	CARDINAL
ftr-443	662	3	396	CARDINAL
ftr-443	662	4	95	CARDINAL
ftr-443	663	1	1377(a)(2	CARDINAL
ftr-443	664	1	1.1362-2	CARDINAL
ftr-443	664	2	96	CARDINAL
ftr-443	665	1	irc §§ 1256(e)(3)(b	ORG
ftr-443	666	1	97	CARDINAL
ftr-443	669	1	94-07	CARDINAL
ftr-443	669	2	15, 1994	DATE
ftr-443	673	1	94	CARDINAL
ftr-443	673	2	feb. 18, 1994	DATE
ftr-443	676	1	93	CARDINAL
ftr-443	676	2	may 28, 1993	DATE
ftr-443	676	3	llc	GPE
ftr-443	677	1	98	CARDINAL
ftr-443	678	1	1256(e)(3	CARDINAL
ftr-443	679	1	99	CARDINAL
ftr-443	681	1	1.446-1(e)(1	CARDINAL
ftr-443	682	1	4:3	CARDINAL
ftr-443	682	2	12	CARDINAL
ftr-443	682	3	rules.-both	GPE
ftr-443	682	4	llc	ORG
ftr-443	684	1	1 °	QUANTITY
ftr-443	684	2	351	CARDINAL
ftr-443	688	1	section 465	LAW
ftr-443	689	1	3	CARDINAL
ftr-443	689	2	the s corporation basis rules	ORG
ftr-443	689	3	section 465	LAW
ftr-443	689	4	100	CARDINAL
ftr-443	691	1	101	CARDINAL
ftr-443	692	1	underwood v. commissioner	PERSON
ftr-443	692	2	535	CARDINAL
ftr-443	692	3	309	CARDINAL
ftr-443	692	4	5th	ORDINAL
ftr-443	692	5	1976	DATE
ftr-443	692	6	raynor v. commissioner	PERSON
ftr-443	692	7	50	CARDINAL
ftr-443	692	8	762	CARDINAL
ftr-443	692	9	1968	DATE
ftr-443	693	1	united states	GPE
ftr-443	693	2	778 f.2d	MONEY
ftr-443	693	3	769	CARDINAL
ftr-443	693	4	11	CARDINAL
ftr-443	693	5	1985	DATE
ftr-443	694	1	eleventh	ORDINAL
ftr-443	695	1	leavitt	PERSON
ftr-443	696	1	90	CARDINAL
ftr-443	696	2	206	CARDINAL
ftr-443	696	3	1988	DATE
ftr-443	697	1	aftd	ORG
ftr-443	697	2	875	CARDINAL
ftr-443	697	3	420	CARDINAL
ftr-443	697	4	4th	ORDINAL
ftr-443	697	5	1989	DATE
ftr-443	698	1	one	CARDINAL
ftr-443	699	1	gilday	DATE
ftr-443	700	1	43	CARDINAL
ftr-443	700	2	1295	DATE
ftr-443	700	3	t.c.	GPE
ftr-443	700	4	p-h	ORG
ftr-443	700	5	82,242	CARDINAL
ftr-443	700	6	1982	DATE
ftr-443	701	1	underwood v. commissioner	PERSON
ftr-443	701	2	supra	PERSON
ftr-443	702	1	102	CARDINAL
ftr-443	703	1	1366(d)(2	CARDINAL
ftr-443	704	1	103	CARDINAL
ftr-443	707	1	1.465-24(a)(3	CARDINAL
ftr-443	708	1	ia65-6(d	PERSON
ftr-443	710	1	melvin v. commissioner	PERSON
ftr-443	710	2	88	CARDINAL
ftr-443	710	3	1987	DATE
ftr-443	710	4	abramson v. commissioner	ORG
ftr-443	710	5	86	CARDINAL
ftr-443	710	6	360	CARDINAL
ftr-443	710	7	1986	DATE
ftr-443	713	1	104	ORG
ftr-443	716	1	1.465-10(c	CARDINAL
ftr-443	717	1	19991	DATE
ftr-443	717	2	florida	GPE
ftr-443	717	3	section 469	LAW
ftr-443	717	4	two	CARDINAL
ftr-443	718	1	5	CARDINAL
ftr-443	718	2	469	CARDINAL
ftr-443	719	1	469	CARDINAL
ftr-443	726	1	°8	DATE
ftr-443	726	2	llc	GPE
ftr-443	727	1	llc	ORG
ftr-443	729	1	llc	GPE
ftr-443	729	2	llc	ORG
ftr-443	729	3	105	CARDINAL
ftr-443	732	1	1.469-2(d)(5	CARDINAL
ftr-443	732	2	jerald d. august	ORG
ftr-443	732	3	new york university	ORG
ftr-443	732	4	forty-eighth	CARDINAL
ftr-443	732	5	7-1 (	CARDINAL
ftr-443	732	6	jerald d. august	ORG
ftr-443	733	1	5	CARDINAL
ftr-443	733	2	218	CARDINAL
ftr-443	733	3	1988	DATE
ftr-443	734	1	106	CARDINAL
ftr-443	736	1	1.469-4	CARDINAL
ftr-443	736	2	107	CARDINAL
ftr-443	738	1	1.752-1(a)(2	CARDINAL
ftr-443	739	1	108	CARDINAL
ftr-443	741	1	1.752-3	DATE
ftr-443	741	2	109	CARDINAL
ftr-443	743	1	1.752-2(e	CARDINAL
ftr-443	744	1	110	CARDINAL
ftr-443	744	2	2	CARDINAL
ftr-443	745	1	111	CARDINAL
ftr-443	746	1	melvin	PERSON
ftr-443	746	2	88 t.c	QUANTITY
ftr-443	747	1	63	DATE
ftr-443	750	1	1.465-6(d	CARDINAL
ftr-443	752	1	4.3	CARDINAL
ftr-443	754	1	2	CARDINAL
ftr-443	755	1	3	CARDINAL
ftr-443	757	1	1	CARDINAL
ftr-443	757	2	500 hour	TIME
ftr-443	757	3	2	CARDINAL
ftr-443	757	4	five	CARDINAL
ftr-443	757	5	prior ten year	DATE
ftr-443	757	6	3	CARDINAL
ftr-443	757	7	three-year	DATE
ftr-443	758	1	6	CARDINAL
ftr-443	758	2	llc	GPE
ftr-443	758	3	one	CARDINAL
ftr-443	758	4	four	CARDINAL
ftr-443	759	1	llc	GPE
ftr-443	760	1	section 469.18 13	LAW
ftr-443	761	1	llc interest a.	ORG
ftr-443	761	2	s corporations.-distributions	ORG
ftr-443	761	3	first	ORDINAL
ftr-443	761	4	year	DATE
ftr-443	762	1	9	CARDINAL
ftr-443	763	1	prior c years	DATE
ftr-443	764	1	1996	DATE
ftr-443	764	2	prior years' 112	DATE
ftr-443	766	1	113	CARDINAL
ftr-443	769	1	63	DATE
ftr-443	771	1	41,420	CARDINAL
ftr-443	771	2	1998	DATE
ftr-443	772	1	114	CARDINAL
ftr-443	775	1	1.469-5(a)(1	CARDINAL
ftr-443	776	1	115	CARDINAL
ftr-443	779	1	1.469-5(a)(5	CARDINAL
ftr-443	780	1	116	CARDINAL
ftr-443	783	1	1.469-5(a)(6	PERCENT
ftr-443	784	1	117	CARDINAL
ftr-443	787	1	1.469-5(a)(2	CARDINAL
ftr-443	787	2	4	CARDINAL
ftr-443	788	1	118	CARDINAL
ftr-443	789	1	llc	GPE
ftr-443	792	1	1.469-9(f)(1	CARDINAL
ftr-443	794	1	119	CARDINAL
ftr-443	794	2	irc §§ 1368(b	ORG
ftr-443	795	1	120	CARDINAL
ftr-443	795	2	1368(c)(1	CARDINAL
ftr-443	796	1	19991	DATE
ftr-443	796	2	florida	GPE
ftr-443	796	3	the year	DATE
ftr-443	800	1	the year	DATE
ftr-443	801	1	24	CARDINAL
ftr-443	801	2	10 years	DATE
ftr-443	801	3	section 1374	LAW
ftr-443	802	1	section 1374	LAW
ftr-443	802	2	'26	PRODUCT
ftr-443	803	1	27	CARDINAL
ftr-443	803	2	section 336	LAW
ftr-443	803	3	section 1374	LAW
ftr-443	804	1	section 1374	LAW
ftr-443	805	1	first	ORDINAL
ftr-443	805	2	year	DATE
ftr-443	806	1	llc	GPE
ftr-443	806	2	subchapter k	PERSON
ftr-443	807	1	section 751	LAW
ftr-443	808	1	28	CARDINAL
ftr-443	809	1	section 751	LAW
ftr-443	810	1	121	CARDINAL
ftr-443	811	1	years	DATE
ftr-443	812	1	122	CARDINAL
ftr-443	813	1	123	CARDINAL
ftr-443	815	1	124	CARDINAL
ftr-443	816	1	1371(a	DATE
ftr-443	817	1	125	CARDINAL
ftr-443	818	1	126	CARDINAL
ftr-443	819	1	1374(d)(4	CARDINAL
ftr-443	820	1	127	CARDINAL
ftr-443	821	1	128	CARDINAL
ftr-443	823	1	4:3	CARDINAL
ftr-443	823	2	section 751	LAW
ftr-443	825	1	llc	GPE
ftr-443	826	1	9	CARDINAL
ftr-443	827	1	130	CARDINAL
ftr-443	829	1	32	CARDINAL
ftr-443	830	1	llc memberdistributees	PERSON
ftr-443	833	1	33	CARDINAL
ftr-443	836	1	129	CARDINAL
ftr-443	838	1	1.731-1(a)(l)(ii	DATE
ftr-443	838	2	the last day	DATE
ftr-443	840	1	irc § 752(b	ORG
ftr-443	841	1	llc	GPE
ftr-443	841	2	two	CARDINAL
ftr-443	842	1	737	CARDINAL
ftr-443	842	2	seven years	DATE
ftr-443	843	1	seven years	DATE
ftr-443	844	1	130	CARDINAL
ftr-443	845	1	december 8, 1994	DATE
ftr-443	848	1	131	CARDINAL
ftr-443	849	1	132	CARDINAL
ftr-443	850	1	133	CARDINAL
ftr-443	851	1	134	CARDINAL
ftr-443	852	1	v. united states	PERSON
ftr-443	852	2	277	CARDINAL
ftr-443	852	3	f. supp	PERSON
ftr-443	853	1	818	CARDINAL
ftr-443	853	2	1967	DATE
ftr-443	856	1	77	CARDINAL
ftr-443	856	2	412	CARDINAL
ftr-443	856	3	1977-2	DATE
ftr-443	856	4	223	CARDINAL
ftr-443	857	1	1999	DATE
ftr-443	857	2	florida	GPE
ftr-443	857	3	section 708	LAW
ftr-443	857	4	more than a 12-month	CARDINAL
ftr-443	857	5	llc	GPE
ftr-443	858	1	14	CARDINAL
ftr-443	859	1	a. s corporations.-distributions	PERSON
ftr-443	860	1	section 302(b)(2	LAW
ftr-443	860	2	section 302(b)(3	LAW
ftr-443	860	3	section 303	LAW
ftr-443	861	1	the year	DATE
ftr-443	862	1	3 5	CARDINAL
ftr-443	863	1	section 1368	LAW
ftr-443	864	1	years	DATE
ftr-443	865	1	year	DATE
ftr-443	865	2	first	ORDINAL
ftr-443	865	3	second	ORDINAL
ftr-443	865	4	third	ORDINAL
ftr-443	866	1	36	CARDINAL
ftr-443	867	1	section 311	LAW
ftr-443	868	1	754	CARDINAL
ftr-443	871	1	135	CARDINAL
ftr-443	872	1	1377(a)(2	CARDINAL
ftr-443	873	1	136	CARDINAL
ftr-443	875	1	4:3	CARDINAL
ftr-443	875	2	llc interests.-complete	ORG
ftr-443	875	3	llc	GPE
ftr-443	875	4	one	CARDINAL
ftr-443	875	5	two	CARDINAL
ftr-443	876	1	8	CARDINAL
ftr-443	876	2	section 736(a).39	LAW
ftr-443	880	1	15	CARDINAL
ftr-443	881	1	a. s	PERSON
ftr-443	882	1	the s corporation's	ORG
ftr-443	885	1	42	CARDINAL
ftr-443	885	2	137	CARDINAL
ftr-443	887	1	1.736-1(a)(6	DATE
ftr-443	887	2	1.761-1(d	CARDINAL
ftr-443	888	1	two	CARDINAL
ftr-443	889	1	138	CARDINAL
ftr-443	889	2	133	CARDINAL
ftr-443	890	1	139	CARDINAL
ftr-443	891	1	140	CARDINAL
ftr-443	892	1	1.736-1(a)(1	CARDINAL
ftr-443	896	1	141	CARDINAL
ftr-443	898	1	469	CARDINAL
ftr-443	899	1	the s corporation	ORG
ftr-443	900	1	469	CARDINAL
ftr-443	900	2	142	CARDINAL
ftr-443	901	1	1377(a)(2	CARDINAL
ftr-443	902	1	20%	PERCENT
ftr-443	902	2	30-day	DATE
ftr-443	904	1	1.1368-1(g)(2	CARDINAL
ftr-443	905	1	19991	DATE
ftr-443	905	2	florida	GPE
ftr-443	905	3	daily	DATE
ftr-443	905	4	the entire year	DATE
ftr-443	907	1	section 368	LAW
ftr-443	910	1	llc	GPE
ftr-443	910	2	section 741	LAW
ftr-443	910	3	section 751	LAW
ftr-443	911	1	llc	GPE
ftr-443	911	2	the year	DATE
ftr-443	911	3	5	CARDINAL
ftr-443	912	1	46	CARDINAL
ftr-443	912	2	llc	GPE
ftr-443	913	1	47	CARDINAL
ftr-443	913	2	section 1245 or section 1250	LAW
ftr-443	914	1	llc liabilities	ORG
ftr-443	916	1	48	CARDINAL
ftr-443	917	1	50%	PERCENT
ftr-443	917	2	s termination year	DATE
ftr-443	918	1	143	CARDINAL
ftr-443	918	2	354(a)(1	CARDINAL
ftr-443	919	1	144	CARDINAL
ftr-443	920	1	145	CARDINAL
ftr-443	922	1	1.705-1(a)(1	CARDINAL
ftr-443	923	1	146	CARDINAL
ftr-443	925	1	147	CARDINAL
ftr-443	926	1	148	CARDINAL
ftr-443	927	1	754	CARDINAL
ftr-443	928	1	4.3	CARDINAL
ftr-443	929	1	49	CARDINAL
ftr-443	931	1	subchapter k	PERSON
ftr-443	931	2	llc	GPE
ftr-443	931	3	treasury	ORG
ftr-443	932	1	many years	DATE
ftr-443	932	2	congress	ORG
ftr-443	932	3	passthrough siblings?'5 '	ORG
ftr-443	933	1	treasury	ORG
ftr-443	933	2	1986	DATE
ftr-443	933	3	2	CARDINAL
ftr-443	935	1	congress	ORG
ftr-443	935	2	17	CARDINAL
ftr-443	935	3	1996.'149	DATE
ftr-443	936	1	irc § 1031(a)(2)(d	ORG
ftr-443	937	1	150	CARDINAL
ftr-443	939	1	84-52	CARDINAL
ftr-443	939	2	157	CARDINAL
ftr-443	939	3	151	CARDINAL
ftr-443	940	1	james s. eustice	PERSON
ftr-443	940	2	39	CARDINAL
ftr-443	940	3	345	CARDINAL
ftr-443	940	4	1984	DATE
ftr-443	941	1	152	CARDINAL
ftr-443	943	1	296	CARDINAL
ftr-443	943	2	200	CARDINAL
ftr-443	943	3	nile	LOC
ftr-443	944	1	1986	DATE
ftr-443	944	2	336	CARDINAL
ftr-443	945	1	§§ 336	ORG
ftr-443	945	2	1374	CARDINAL
ftr-443	945	3	1374	CARDINAL
ftr-443	945	4	ten years	DATE
ftr-443	946	1	153	CARDINAL
ftr-443	948	1	154	CARDINAL
ftr-443	949	1	1996	DATE
ftr-443	949	2	1996	DATE
ftr-443	951	1	104-188	CARDINAL
ftr-443	951	2	1301-1317(b	DATE
ftr-443	951	3	110	CARDINAL
ftr-443	952	1	1755	CARDINAL
ftr-443	952	2	1777-87	DATE
ftr-443	953	1	danforth	PERSON
ftr-443	953	2	pryor	PERSON
ftr-443	953	3	1993	DATE
ftr-443	953	4	s. 1690	ORG
ftr-443	953	5	103d	CARDINAL
ftr-443	954	1	19991	DATE
ftr-443	954	2	florida	GPE
ftr-443	954	3	one	CARDINAL
ftr-443	956	1	one	CARDINAL
ftr-443	956	2	1958	DATE
ftr-443	956	3	more than one	CARDINAL
ftr-443	957	1	one	CARDINAL
ftr-443	959	1	second	ORDINAL
ftr-443	960	1	155	CARDINAL
ftr-443	960	2	one	CARDINAL
ftr-443	965	1	one	CARDINAL
ftr-443	967	1	'56	DATE
ftr-443	967	2	pryor	PERSON
ftr-443	967	3	danforth	PERSON
ftr-443	967	4	1993	DATE
ftr-443	967	5	1996	DATE
ftr-443	967	6	jasper l. cummings & samuel p. starr	ORG
ftr-443	967	7	85	CARDINAL
ftr-443	967	8	j. tax'n 197 (	ORG
ftr-443	967	9	oct. 1996	DATE
ftr-443	968	1	155	CARDINAL
ftr-443	968	2	section 1361(c)(5	LAW
ftr-443	968	3	1	CARDINAL
ftr-443	968	4	2	CARDINAL
ftr-443	968	5	3	CARDINAL
ftr-443	968	6	4	CARDINAL
ftr-443	968	7	5	CARDINAL
ftr-443	968	8	6	CARDINAL
ftr-443	969	1	1996	DATE
ftr-443	970	1	104-188	CARDINAL
ftr-443	970	2	1304	DATE
ftr-443	970	3	110	CARDINAL
ftr-443	972	1	1755	CARDINAL
ftr-443	972	2	1996	DATE
ftr-443	973	1	156	CARDINAL
ftr-443	975	1	243	CARDINAL
ftr-443	976	1	1.1502-26	CARDINAL
ftr-443	977	1	1059	CARDINAL
ftr-443	978	1	4:3	CARDINAL
ftr-443	978	2	subchapter s	ORG
ftr-443	978	3	1	CARDINAL
ftr-443	978	4	2	CARDINAL
ftr-443	978	5	3	CARDINAL
ftr-443	979	1	1996	DATE
ftr-443	980	1	one	CARDINAL
ftr-443	980	2	llc	ORG
ftr-443	981	1	59	CARDINAL
ftr-443	983	1	one	CARDINAL
ftr-443	983	2	section 501(c)(3	LAW
ftr-443	984	1	1	CARDINAL
ftr-443	986	1	"l 2	CARDINAL
ftr-443	986	2	157	CARDINAL
ftr-443	987	1	1993	DATE
ftr-443	987	2	154	CARDINAL
ftr-443	988	1	158	CARDINAL
ftr-443	990	1	1446	CARDINAL
ftr-443	991	1	159	CARDINAL
ftr-443	993	1	jerald d. august	ORG
ftr-443	993	2	chapter 14	LAW
ftr-443	993	3	new york university	ORG
ftr-443	993	4	fifty-fourth	CARDINAL
ftr-443	993	5	31 (1996	DATE
ftr-443	994	1	160	CARDINAL
ftr-443	994	2	1361(c)(6	CARDINAL
ftr-443	994	3	years beginning after 1997	DATE
ftr-443	995	1	161	CARDINAL
ftr-443	996	1	1997	DATE
ftr-443	996	2	1996	DATE
ftr-443	997	1	162	CARDINAL
ftr-443	998	1	1999	DATE
ftr-443	998	2	florida	GPE
ftr-443	999	1	congress	ORG
ftr-443	1001	1	ctb	ORG
ftr-443	1002	1	ctb	PERSON
ftr-443	1002	2	63	CARDINAL
ftr-443	1003	1	treasury	ORG
ftr-443	1004	1	congress	ORG
ftr-443	1005	1	congress	ORG
ftr-443	1005	2	1958	DATE
ftr-443	1005	3	congress	ORG
ftr-443	1006	1	first	ORDINAL
ftr-443	1007	1	more than 10	CARDINAL
ftr-443	1007	2	one	CARDINAL
ftr-443	1009	1	congress	ORG
ftr-443	1009	2	1986	DATE
ftr-443	1011	1	163	CARDINAL
ftr-443	1012	1	5	CARDINAL
ftr-443	1012	2	164	CARDINAL
ftr-443	1013	1	s.	PERSON
ftr-443	1015	1	1983	DATE
ftr-443	1015	2	85th cong	ORG
ftr-443	1015	3	2d	CARDINAL
ftr-443	1016	1	87	CARDINAL
ftr-443	1016	2	1958	DATE
ftr-443	1016	3	1954	DATE
ftr-443	1016	4	4791	DATE
ftr-443	1016	5	4876	DATE
ftr-443	1016	6	5005	CARDINAL
ftr-443	1016	7	1958-3	DATE
ftr-443	1016	8	922	CARDINAL
ftr-443	1016	9	1008-10	DATE
ftr-443	1016	10	1137-47	DATE
ftr-443	1017	1	4:3	CARDINAL
ftr-443	1017	2	only one	CARDINAL
ftr-443	1019	1	congress	ORG
ftr-443	1020	1	congress	ORG
ftr-443	1020	2	first	ORDINAL
ftr-443	1020	3	1982	DATE
ftr-443	1020	4	24 years	DATE
ftr-443	1021	1	67	CARDINAL
ftr-443	1023	1	second	ORDINAL
ftr-443	1024	1	congress	ORG
ftr-443	1024	2	the beginning of the year	DATE
ftr-443	1025	1	165	CARDINAL
ftr-443	1026	1	annual	DATE
ftr-443	1026	2	$7.5 million	MONEY
ftr-443	1026	3	474(c	ORG
ftr-443	1026	4	448(c	ORDINAL
ftr-443	1026	5	1202(d)(1	CARDINAL
ftr-443	1026	6	$50 million	MONEY
ftr-443	1026	7	1244(c)(3	CARDINAL
ftr-443	1026	8	2033a	DATE
ftr-443	1027	1	166	CARDINAL
ftr-443	1028	1	clinton	PERSON
ftr-443	1028	2	february 10, 1997	DATE
ftr-443	1028	3	$5 million	MONEY
ftr-443	1030	1	jerald d. august	ORG
ftr-443	1030	2	9	CARDINAL
ftr-443	1030	3	j. s corp.	ORG
ftr-443	1031	1	107	CARDINAL
ftr-443	1031	2	1997	DATE
ftr-443	1032	1	167	CARDINAL
ftr-443	1032	2	1982	DATE
ftr-443	1035	1	97	CARDINAL
ftr-443	1035	2	1361	CARDINAL
ftr-443	1035	3	96	CARDINAL
ftr-443	1036	1	1669	CARDINAL
ftr-443	1036	2	1982	DATE
ftr-443	1037	1	1982	DATE
ftr-443	1037	2	96th	ORDINAL
ftr-443	1037	3	2d	DATE
ftr-443	1039	1	1978	DATE
ftr-443	1040	1	1969	DATE
ftr-443	1040	2	treasury	ORG
ftr-443	1041	1	u.s.	GPE
ftr-443	1041	2	treasury	ORG
ftr-443	1041	3	treasury	ORG
ftr-443	1042	1	91st	CARDINAL
ftr-443	1043	1	5228	DATE
ftr-443	1043	2	1969	DATE
ftr-443	1044	1	the tax reform act of	LAW
ftr-443	1044	2	1976	DATE
ftr-443	1045	1	168	CARDINAL
ftr-443	1047	1	385	CARDINAL
ftr-443	1048	1	1999	DATE
ftr-443	1049	1	florida	GPE
ftr-443	1049	2	1982	DATE
ftr-443	1049	3	first	ORDINAL
ftr-443	1050	1	69	CARDINAL
ftr-443	1050	2	1996	DATE
ftr-443	1051	1	1986	DATE
ftr-443	1052	1	1986	DATE
ftr-443	1052	2	25,000	MONEY
ftr-443	1052	3	the three years	DATE
ftr-443	1053	1	one	CARDINAL
ftr-443	1054	1	section 1374	LAW
ftr-443	1055	1	1986	DATE
ftr-443	1056	1	'72	ORG
ftr-443	1056	2	section 1374	LAW
ftr-443	1057	1	1986	DATE
ftr-443	1057	2	1374	CARDINAL
ftr-443	1057	3	otherwise 169	CARDINAL
ftr-443	1058	1	1982	DATE
ftr-443	1058	2	an s year	DATE
ftr-443	1058	3	1996	DATE
ftr-443	1058	4	congress	ORG
ftr-443	1058	5	pre-1983	DATE
ftr-443	1059	1	1311	PRODUCT
ftr-443	1060	1	170	CARDINAL
ftr-443	1061	1	1374	CARDINAL
ftr-443	1061	2	1986	DATE
ftr-443	1062	1	171	CARDINAL
ftr-443	1063	1	1374	CARDINAL
ftr-443	1063	2	the three years	DATE
ftr-443	1064	1	year four	DATE
ftr-443	1065	1	1986	DATE
ftr-443	1066	1	86	CARDINAL
ftr-443	1066	2	1986-51	DATE
ftr-443	1067	1	22	CARDINAL
ftr-443	1068	1	jerald david	PERSON
ftr-443	1068	2	august	DATE
ftr-443	1068	3	section 1374	LAW
ftr-443	1068	4	march & april, 1996	DATE
ftr-443	1069	1	172	CARDINAL
ftr-443	1070	1	337	CARDINAL
ftr-443	1071	1	one year	DATE
ftr-443	1072	1	section 337	LAW
ftr-443	1074	1	333	CARDINAL
ftr-443	1074	2	one calendar month	DATE
ftr-443	1075	1	333	CARDINAL
ftr-443	1075	2	337	CARDINAL
ftr-443	1076	1	george k. yin	PERSON
ftr-443	1076	2	the tax reform act of	LAW
ftr-443	1076	3	1986	DATE
ftr-443	1076	4	42	CARDINAL
ftr-443	1077	1	l. rev	PERSON
ftr-443	1078	1	573	CARDINAL
ftr-443	1078	2	1987	DATE
ftr-443	1079	1	4:3	CARDINAL
ftr-443	1079	2	ten years	DATE
ftr-443	1080	1	section 1374	LAW
ftr-443	1080	2	1986	DATE
ftr-443	1081	1	ten years	DATE
ftr-443	1081	2	section 1374	LAW
ftr-443	1084	1	1374	CARDINAL
ftr-443	1084	2	6	CARDINAL
ftr-443	1084	3	the year	DATE
ftr-443	1084	4	the year	DATE
ftr-443	1084	5	the following year	DATE
ftr-443	1087	1	section 1374	LAW
ftr-443	1087	2	ten-year	DATE
ftr-443	1090	1	more than 2%	PERCENT
ftr-443	1090	2	years	DATE
ftr-443	1092	1	174	CARDINAL
ftr-443	1093	1	1986	DATE
ftr-443	1093	2	1988	DATE
ftr-443	1093	3	august 1. 1986	DATE
ftr-443	1093	4	1374	CARDINAL
ftr-443	1095	1	1.1374-ia	MONEY
ftr-443	1096	1	86-141	CARDINAL
ftr-443	1096	2	1986-2	DATE
ftr-443	1096	3	151	CARDINAL
ftr-443	1096	4	88-134	CARDINAL
ftr-443	1096	5	1988-2	DATE
ftr-443	1096	6	559	CARDINAL
ftr-443	1098	1	92	CARDINAL
ftr-443	1098	2	jan. 23, 1992	DATE
ftr-443	1099	1	175	CARDINAL
ftr-443	1102	1	1374(d)(2	CARDINAL
ftr-443	1103	1	177	CARDINAL
ftr-443	1104	1	march 30, 1988	DATE
ftr-443	1105	1	178	CARDINAL
ftr-443	1107	1	90-27, 1990-1	DATE
ftr-443	1107	2	336	CARDINAL
ftr-443	1108	1	1.1374-9	CARDINAL
ftr-443	1109	1	19991	DATE
ftr-443	1109	2	florida	GPE
ftr-443	1110	1	1374	CARDINAL
ftr-443	1110	2	treasury	ORG
ftr-443	1110	3	1986	DATE
ftr-443	1110	4	1986	DATE
ftr-443	1110	5	1986	DATE
ftr-443	1111	1	one	CARDINAL
ftr-443	1113	1	first	ORDINAL
ftr-443	1113	2	one	CARDINAL
ftr-443	1113	3	october	DATE
ftr-443	1113	4	1991,18	CARDINAL
ftr-443	1113	5	one	CARDINAL
ftr-443	1113	6	second	ORDINAL
ftr-443	1114	1	second	ORDINAL
ftr-443	1118	1	second	ORDINAL
ftr-443	1120	1	david pryor	PERSON
ftr-443	1120	2	senate	ORG
ftr-443	1120	3	the senate finance committee	ORG
ftr-443	1120	4	5 179	CARDINAL
ftr-443	1121	1	nelson	PERSON
ftr-443	1121	2	supra	PERSON
ftr-443	1121	3	28	CARDINAL
ftr-443	1122	1	180	CARDINAL
ftr-443	1123	1	portage plastics co.	ORG
ftr-443	1123	2	united states	GPE
ftr-443	1123	3	486	CARDINAL
ftr-443	1123	4	632	CARDINAL
ftr-443	1123	5	7th	ORDINAL
ftr-443	1123	6	1973	DATE
ftr-443	1123	7	amory cotton oil co.	ORG
ftr-443	1123	8	united states	GPE
ftr-443	1123	9	468	CARDINAL
ftr-443	1123	10	5th	ORDINAL
ftr-443	1123	11	1972	DATE
ftr-443	1123	12	stinnett v. commissioner	PERSON
ftr-443	1123	13	54	CARDINAL
ftr-443	1123	14	221	CARDINAL
ftr-443	1123	15	1970	DATE
ftr-443	1123	16	46	CARDINAL
ftr-443	1123	17	1 (1966	DATE
ftr-443	1124	1	181	CARDINAL
ftr-443	1125	1	one	CARDINAL
ftr-443	1125	2	55	CARDINAL
ftr-443	1127	1	40,870	CARDINAL
ftr-443	1127	2	1990	DATE
ftr-443	1127	3	864	CARDINAL
ftr-443	1128	1	182	CARDINAL
ftr-443	1129	1	jerald d. august	ORG
ftr-443	1130	1	3	CARDINAL
ftr-443	1130	2	j. s corp.	ORG
ftr-443	1131	1	53 (1991	DATE
ftr-443	1132	1	183	CARDINAL
ftr-443	1132	2	one	CARDINAL
ftr-443	1132	3	55	CARDINAL
ftr-443	1134	1	40,873	CARDINAL
ftr-443	1136	1	1.1361-1(l)(3)(ii	CARDINAL
ftr-443	1136	2	1991-2	DATE
ftr-443	1136	3	1092	CARDINAL
ftr-443	1137	1	184	CARDINAL
ftr-443	1138	1	1.1361-1(o)(2)(ii	DATE
ftr-443	1139	1	185	CARDINAL
ftr-443	1140	1	137	CARDINAL
ftr-443	1142	1	daily	DATE
ftr-443	1143	1	feb. 7, 1991	DATE
ftr-443	1143	2	pryor	PERSON
ftr-443	1144	1	pryor	PERSON
ftr-443	1144	2	4:3	CARDINAL
ftr-443	1144	3	6	CARDINAL
ftr-443	1144	4	may 1992	DATE
ftr-443	1145	1	one	CARDINAL
ftr-443	1146	1	1993	DATE
ftr-443	1146	2	pryor	PERSON
ftr-443	1146	3	danforth	PERSON
ftr-443	1146	4	1	CARDINAL
ftr-443	1146	5	75	CARDINAL
ftr-443	1146	6	2	CARDINAL
ftr-443	1146	7	3	CARDINAL
ftr-443	1146	8	4	CARDINAL
ftr-443	1146	9	section 1446	LAW
ftr-443	1146	10	6	CARDINAL
ftr-443	1146	11	7	CARDINAL
ftr-443	1148	1	1991	DATE
ftr-443	1148	2	2777	CARDINAL
ftr-443	1148	3	102d	CARDINAL
ftr-443	1148	4	401	CARDINAL
ftr-443	1148	5	1991	DATE
ftr-443	1149	1	richard d. blau & bruce n. lemons	PERSON
ftr-443	1153	1	74	CARDINAL
ftr-443	1153	2	j. tax'n	PERSON
ftr-443	1153	3	24	CARDINAL
ftr-443	1153	4	1991	DATE
ftr-443	1153	5	jack s. levin & philip a. stoffregen	PERSON
ftr-443	1153	6	second	ORDINAL
ftr-443	1153	7	50	CARDINAL
ftr-443	1153	8	641	CARDINAL
ftr-443	1153	9	feb. 11, 1991	DATE
ftr-443	1153	10	richard m. lipton	PERSON
ftr-443	1153	11	one	CARDINAL
ftr-443	1153	12	first	ORDINAL
ftr-443	1153	13	49	CARDINAL
ftr-443	1153	14	695	CARDINAL
ftr-443	1153	15	nov. 5, 1990	DATE
ftr-443	1154	1	subchapter s.	PERSON
ftr-443	1154	2	august	DATE
ftr-443	1154	3	182	CARDINAL
ftr-443	1154	4	186	CARDINAL
ftr-443	1155	1	one	CARDINAL
ftr-443	1155	2	56	CARDINAL
ftr-443	1157	1	38.392	CARDINAL
ftr-443	1157	2	1991	DATE
ftr-443	1157	3	1991-2	DATE
ftr-443	1157	4	1092	CARDINAL
ftr-443	1158	1	187	CARDINAL
ftr-443	1158	2	8419,	DATE
ftr-443	1158	3	1992	DATE
ftr-443	1158	4	2	CARDINAL
ftr-443	1158	5	217	CARDINAL
ftr-443	1158	6	robert cassanos	PERSON
ftr-443	1158	7	new york university	ORG
ftr-443	1158	8	the fiftieth institute on federal taxation	ORG
ftr-443	1158	9	5-1	CARDINAL
ftr-443	1158	10	scott n. carlson	PERSON
ftr-443	1158	11	one	CARDINAL
ftr-443	1158	12	one	CARDINAL
ftr-443	1158	13	4	CARDINAL
ftr-443	1158	14	j. s corp.	ORG
ftr-443	1158	15	241	CARDINAL
ftr-443	1158	16	1993	DATE
ftr-443	1159	1	188	CARDINAL
ftr-443	1160	1	1993	DATE
ftr-443	1160	2	154	CARDINAL
ftr-443	1161	1	189	CARDINAL
ftr-443	1163	1	the united states of america	GPE
ftr-443	1163	2	the united kingdom	GPE
ftr-443	1163	3	great britain	GPE
ftr-443	1163	4	northern ireland	GPE
ftr-443	1163	5	dec. 31, 1975	DATE
ftr-443	1164	1	24	CARDINAL
ftr-443	1164	2	5	DATE
ftr-443	1164	3	31	CARDINAL
ftr-443	1164	4	5668, 5687	DATE
ftr-443	1165	1	1999	DATE
ftr-443	1165	2	florida	GPE
ftr-443	1165	3	8	CARDINAL
ftr-443	1165	4	9	CARDINAL
ftr-443	1165	5	10	CARDINAL
ftr-443	1165	6	three years	DATE
ftr-443	1165	7	11	CARDINAL
ftr-443	1166	1	12	CARDINAL
ftr-443	1167	1	section 705	LAW
ftr-443	1167	2	13	CARDINAL
ftr-443	1168	1	1 90 14	DATE
ftr-443	1169	1	pre-1983	DATE
ftr-443	1169	2	s years	DATE
ftr-443	1169	3	15	CARDINAL
ftr-443	1169	4	9	CARDINAL
ftr-443	1169	5	16	CARDINAL
ftr-443	1171	1	several years	DATE
ftr-443	1171	2	congress	ORG
ftr-443	1171	3	1996	DATE
ftr-443	1171	4	pryor-danforth	ORG
ftr-443	1172	1	192 190	CARDINAL
ftr-443	1175	1	39,768	CARDINAL
ftr-443	1175	2	dec. 1, 1988	DATE
ftr-443	1176	1	1371(a)(2)-which	DATE
ftr-443	1176	2	1996	DATE
ftr-443	1179	1	88	CARDINAL
ftr-443	1179	2	feb. 10, 1988	DATE
ftr-443	1179	3	338	CARDINAL
ftr-443	1179	4	§	ORG
ftr-443	1179	5	337	CARDINAL
ftr-443	1179	6	332	CARDINAL
ftr-443	1182	1	mem	PERSON
ftr-443	1182	2	92-45004	CARDINAL
ftr-443	1182	3	july 28, 1992	DATE
ftr-443	1183	1	jerald d. august	ORG
ftr-443	1183	2	9245004	DATE
ftr-443	1183	3	332	CARDINAL
ftr-443	1183	4	338	CARDINAL
ftr-443	1183	5	5	CARDINAL
ftr-443	1183	6	j. s corp.	ORG
ftr-443	1183	7	203	CARDINAL
ftr-443	1183	8	1994	DATE
ftr-443	1183	9	seth m. zachary & philip r. weingold	PERSON
ftr-443	1183	10	332	CARDINAL
ftr-443	1183	11	338	CARDINAL
ftr-443	1183	12	20	CARDINAL
ftr-443	1183	13	j. corp.	ORG
ftr-443	1184	1	211	CARDINAL
ftr-443	1184	2	1993	DATE
ftr-443	1185	1	jerald d. august	ORG
ftr-443	1185	2	37	CARDINAL
ftr-443	1185	3	fla	GPE
ftr-443	1186	1	l. rev	PERSON
ftr-443	1186	2	491	CARDINAL
ftr-443	1186	3	1985	DATE
ftr-443	1187	1	191	CARDINAL
ftr-443	1188	1	1372	DATE
ftr-443	1188	2	more than 2%	PERCENT
ftr-443	1190	1	192	CARDINAL
ftr-443	1193	1	104-188	CARDINAL
ftr-443	1193	2	110	CARDINAL
ftr-443	1194	1	1755	CARDINAL
ftr-443	1194	2	1996	DATE
ftr-443	1195	1	jerald david	PERSON
ftr-443	1195	2	august	DATE
ftr-443	1195	3	14	CARDINAL
ftr-443	1195	4	50	CARDINAL
ftr-443	1195	5	steven r. looney	PERSON
ftr-443	1195	6	1996	DATE
ftr-443	1195	7	8	CARDINAL
ftr-443	1195	8	j. corp.	ORG
ftr-443	1195	9	346	CARDINAL
ftr-443	1195	10	1997	DATE
ftr-443	1195	11	joel h.	PERSON
ftr-443	1195	12	jr.	ORG
ftr-443	1195	13	hewitt b. shaw	PERSON
ftr-443	1195	14	jr.	PERSON
ftr-443	1195	15	1996	DATE
ftr-443	1195	16	24	CARDINAL
ftr-443	1195	17	j. corp.	ORG
ftr-443	1196	1	3 (1997	DATE
ftr-443	1197	1	4:3	CARDINAL
ftr-443	1198	1	193	CARDINAL
ftr-443	1198	2	the s corporation's	ORG
ftr-443	1200	1	only one	CARDINAL
ftr-443	1201	1	1996	DATE
ftr-443	1201	2	80%	PERCENT
ftr-443	1202	1	95	CARDINAL
ftr-443	1205	1	second	ORDINAL
ftr-443	1205	2	1996	DATE
ftr-443	1206	1	1996	DATE
ftr-443	1206	2	193	CARDINAL
ftr-443	1207	1	1	CARDINAL
ftr-443	1207	2	2	CARDINAL
ftr-443	1207	3	936	CARDINAL
ftr-443	1207	4	3) 100%	PERCENT
ftr-443	1207	5	the s corporation	ORG
ftr-443	1207	6	4	CARDINAL
ftr-443	1210	1	1.1361-2	CARDINAL
ftr-443	1210	2	97-4, 1997-1	DATE
ftr-443	1210	3	966	CARDINAL
ftr-443	1211	1	qsub	ORG
ftr-443	1212	1	irc § 856(i	ORG
ftr-443	1213	1	jerald d.	ORG
ftr-443	1213	2	august	DATE
ftr-443	1213	3	54	CARDINAL
ftr-443	1213	4	jerald d. august	ORG
ftr-443	1213	5	subehapter s	ORG
ftr-443	1213	6	9	CARDINAL
ftr-443	1213	7	j. s corp.	ORG
ftr-443	1213	8	3 (1997	DATE
ftr-443	1213	9	bryan p. collins et al.	PERSON
ftr-443	1213	10	9	CARDINAL
ftr-443	1213	11	j. s corp.	ORG
ftr-443	1213	12	219	CARDINAL
ftr-443	1213	13	1998	DATE
ftr-443	1214	1	194	CARDINAL
ftr-443	1216	1	104th	LAW
ftr-443	1216	2	2d	CARDINAL
ftr-443	1217	1	104th	ORDINAL
ftr-443	1217	2	120	CARDINAL
ftr-443	1218	1	1996	DATE
ftr-443	1221	1	195	CARDINAL
ftr-443	1222	1	1361(b)(2	CARDINAL
ftr-443	1222	2	104-188	CARDINAL
ftr-443	1222	3	110	CARDINAL
ftr-443	1223	1	1755, 1782 (1996	DATE
ftr-443	1224	1	196	CARDINAL
ftr-443	1225	1	1	CARDINAL
ftr-443	1225	2	2	CARDINAL
ftr-443	1225	3	3	CARDINAL
ftr-443	1226	1	1361(e)(1	CARDINAL
ftr-443	1227	1	1999	DATE
ftr-443	1227	2	florida	GPE
ftr-443	1227	3	only one	CARDINAL
ftr-443	1228	1	7	CARDINAL
ftr-443	1233	1	treasury	ORG
ftr-443	1235	1	treasury	ORG
ftr-443	1235	2	1992.0	CARDINAL
ftr-443	1240	1	198	CARDINAL
ftr-443	1241	1	one	CARDINAL
ftr-443	1241	2	75	CARDINAL
ftr-443	1242	1	jerald d. august	ORG
ftr-443	1242	2	23	CARDINAL
ftr-443	1243	1	102	CARDINAL
ftr-443	1244	1	199	CARDINAL
ftr-443	1246	1	200	CARDINAL
ftr-443	1247	1	661-663	CARDINAL
ftr-443	1247	2	665668	CARDINAL
ftr-443	1248	1	m. carr ferguson et al.	PERSON
ftr-443	1248	2	2d	DATE
ftr-443	1248	3	1997	DATE
ftr-443	1249	1	201	CARDINAL
ftr-443	1250	1	treasury	ORG
ftr-443	1250	2	1992	DATE
ftr-443	1251	1	alvin c. warren	PERSON
ftr-443	1251	2	jr.	PERSON
ftr-443	1251	3	1993	DATE
ftr-443	1252	1	1993	DATE
ftr-443	1253	1	treasury	ORG
ftr-443	1253	2	ali	PERSON
ftr-443	1253	3	michael l. schler	PERSON
ftr-443	1253	4	ali integration models	ORG
ftr-443	1253	5	47	CARDINAL
ftr-443	1253	6	509	CARDINAL
ftr-443	1253	7	1992	DATE
ftr-443	1253	8	george k. yin	PERSON
ftr-443	1253	9	47	CARDINAL
ftr-443	1253	10	431	CARDINAL
ftr-443	1253	11	1992	DATE
ftr-443	1254	1	4:3	CARDINAL
ftr-443	1255	1	40 years	DATE
ftr-443	1255	2	the ctb regulations	ORG
ftr-443	1256	1	1982 and 1996	DATE
ftr-443	1258	1	one	CARDINAL
ftr-443	1259	1	subchapter k	PERSON
ftr-443	1259	2	subchapter s. moreover	PERSON
ftr-443	1260	1	one	CARDINAL
ftr-443	1261	1	subchapter k	PERSON
ftr-443	1262	1	two	CARDINAL
ftr-443	1263	1	subchapter k.	PERSON
ftr-443	1265	1	a. conversions	PERSON
ftr-443	1265	2	202	CARDINAL
ftr-443	1267	1	77-220	CARDINAL
ftr-443	1267	2	1977-1	DATE
ftr-443	1267	3	263	CARDINAL
ftr-443	1268	1	94-43	CARDINAL
ftr-443	1268	2	198	CARDINAL
ftr-443	1269	1	1.701-2(d	CARDINAL
ftr-443	1269	2	2	CARDINAL
ftr-443	1269	3	203	CARDINAL
ftr-443	1271	1	george k. yin & david j. shakow	PERSON
ftr-443	1271	2	3	CARDINAL
ftr-443	1271	3	1997	DATE
ftr-443	1272	1	fed	ORG
ftr-443	1273	1	1997	DATE
ftr-443	1274	1	19991	DATE
ftr-443	1274	2	florida	GPE
ftr-443	1275	1	48%	PERCENT
ftr-443	1275	2	35%	PERCENT
ftr-443	1275	3	20%	PERCENT
ftr-443	1275	4	65%	PERCENT
ftr-443	1276	1	60%	PERCENT
ftr-443	1277	1	subchapter k	PERSON
ftr-443	1279	1	lockedin	GPE
ftr-443	1280	1	subchapter s.	PERSON
ftr-443	1280	2	ten-year	DATE
ftr-443	1280	3	section 1374	LAW
ftr-443	1284	1	subchapter k	PERSON
ftr-443	1284	2	one	CARDINAL
ftr-443	1284	3	llc	GPE
ftr-443	1284	4	5	CARDINAL
ftr-443	1284	5	6	CARDINAL
ftr-443	1285	1	second	ORDINAL
ftr-443	1285	2	204	CARDINAL
ftr-443	1287	1	section 336(d	LAW
ftr-443	1288	1	205	CARDINAL
ftr-443	1289	1	llc	GPE
ftr-443	1290	1	754	CARDINAL
ftr-443	1292	1	206	CARDINAL
ftr-443	1293	1	chapter 14	LAW
ftr-443	1294	1	207	CARDINAL
ftr-443	1295	1	irc § 721(a	ORG
ftr-443	1296	1	irc §§ 707(c	ORG
ftr-443	1296	2	731	CARDINAL
ftr-443	1297	1	208	CARDINAL
ftr-443	1299	1	1.701-2	CARDINAL
ftr-443	1301	1	4.3	CARDINAL
ftr-443	1301	2	third	ORDINAL
ftr-443	1301	3	llc	GPE
ftr-443	1302	1	service.10	LOC
ftr-443	1305	1	subchapter k	PERSON
ftr-443	1306	1	50%	PERCENT
ftr-443	1309	1	five	CARDINAL
ftr-443	1310	1	1.	CARDINAL
ftr-443	1310	2	209	CARDINAL
ftr-443	1312	1	263a	CARDINAL
ftr-443	1313	1	210	CARDINAL
ftr-443	1314	1	irc § 56(c	ORG
ftr-443	1314	2	197(f)(9	ORDINAL
ftr-443	1314	3	304(a)(1	PRODUCT
ftr-443	1314	4	312(n)(5	DATE
ftr-443	1314	5	year	DATE
ftr-443	1314	6	one	CARDINAL
ftr-443	1314	7	second	ORDINAL
ftr-443	1314	8	482	CARDINAL
ftr-443	1315	1	211	CARDINAL
ftr-443	1316	1	gregory	PERSON
ftr-443	1316	2	293	CARDINAL
ftr-443	1316	3	465	CARDINAL
ftr-443	1316	4	1935	DATE
ftr-443	1317	1	19991	DATE
ftr-443	1317	2	florida	GPE
ftr-443	1317	3	section 1446	LAW
ftr-443	1317	4	s corporation.21 2	EVENT
ftr-443	1317	5	3	CARDINAL
ftr-443	1317	6	1	CARDINAL
ftr-443	1317	7	2	CARDINAL
ftr-443	1317	8	3	CARDINAL
ftr-443	1317	9	4	CARDINAL
ftr-443	1321	1	3	CARDINAL
ftr-443	1321	2	1996	DATE
ftr-443	1321	3	section 1361(d	LAW
ftr-443	1325	1	4	CARDINAL
ftr-443	1326	1	212	CARDINAL
ftr-443	1327	1	29	CARDINAL
ftr-443	1327	2	213	CARDINAL
ftr-443	1328	1	155	CARDINAL
ftr-443	1329	1	214	CARDINAL
ftr-443	1330	1	second	ORDINAL
ftr-443	1330	2	1	CARDINAL
ftr-443	1330	3	2	CARDINAL
ftr-443	1332	1	1.1361-1(/(4)(iv	CARDINAL
ftr-443	1333	1	second	ORDINAL
ftr-443	1335	1	1.13611	MONEY
ftr-443	1336	1	4:3	CARDINAL
ftr-443	1336	2	4	CARDINAL
ftr-443	1336	3	income.-section 1362(d)(3	EVENT
ftr-443	1336	4	three consecutive s years	DATE
ftr-443	1337	1	section 1375	LAW
ftr-443	1339	1	5	CARDINAL
ftr-443	1339	2	section 752	LAW
ftr-443	1340	1	section 1366(d	LAW
ftr-443	1342	1	llc	ORG
ftr-443	1350	1	congress	ORG
ftr-443	1350	2	465	CARDINAL
ftr-443	1350	3	469.217 215	CARDINAL
ftr-443	1351	1	raynor v. commissioner	PERSON
ftr-443	1351	2	50	CARDINAL
ftr-443	1351	3	762	CARDINAL
ftr-443	1351	4	1968	DATE
ftr-443	1352	1	united states	GPE
ftr-443	1352	2	778 f.2d	MONEY
ftr-443	1352	3	769	CARDINAL
ftr-443	1352	4	11th	ORDINAL
ftr-443	1352	5	1985	DATE
ftr-443	1353	1	216	CARDINAL
ftr-443	1355	1	1.752-1	DATE
ftr-443	1355	2	217	CARDINAL
ftr-443	1356	1	469	CARDINAL
ftr-443	1357	1	congress	ORG
ftr-443	1357	2	469	CARDINAL
ftr-443	1357	3	19991	DATE
ftr-443	1358	1	florida	GPE
ftr-443	1358	2	vi	PERSON
ftr-443	1358	3	two	CARDINAL
ftr-443	1358	4	second	ORDINAL
ftr-443	1361	1	section 752	LAW
ftr-443	1362	1	section 351	LAW
ftr-443	1367	1	subchapter k.	PERSON
ftr-443	1368	1	section 751	LAW
ftr-443	1368	2	section 341	LAW
ftr-443	1369	1	section 754	LAW
ftr-443	1372	1	second	ORDINAL
ftr-443	1375	1	two	CARDINAL
ftr-443	1375	2	k. 218	PERSON
ftr-443	1376	1	1	CARDINAL
ftr-443	1377	1	4.3	CARDINAL
ftr-443	1378	1	two	CARDINAL
ftr-443	1380	1	two	CARDINAL
ftr-443	1386	1	subchapter k	PERSON
ftr-443	1390	1	treasury	ORG
ftr-443	1394	1	subchapter s	PERSON
ftr-443	1400	1	1999	DATE
ftr-443	1400	2	338	CARDINAL
ftr-443	1400	3	florida	GPE
ftr-443	1400	4	4:3	CARDINAL