id	sid	eid	entity	type
ftr-453	1	1	florida	GPE
ftr-453	1	2	4 2001	DATE
ftr-453	1	3	12	CARDINAL
ftr-453	1	4	k. jones* i.	PERSON
ftr-453	2	1	770 ii	QUANTITY
ftr-453	4	1	774 iii	QUANTITY
ftr-453	6	1	789	CARDINAL
ftr-453	6	2	ubit	PERSON
ftr-453	8	1	794	CARDINAL
ftr-453	10	1	803 vi	PERSON
ftr-453	13	1	819 vii.	PERSON
ftr-453	14	1	827	CARDINAL
ftr-453	14	2	appendix a. .	PERSON
ftr-453	15	1	829	CARDINAL
ftr-453	15	2	appendix b.	PERSON
ftr-453	16	1	830	CARDINAL
ftr-453	16	2	university of pittsburgh school of law	ORG
ftr-453	17	1	larry	PERSON
ftr-453	17	2	the university of pittsburgh school of law	ORG
ftr-453	17	3	david brennen	PERSON
ftr-453	17	4	the university of richmond	ORG
ftr-453	18	1	769 770	CARDINAL
ftr-453	18	2	florida	GPE
ftr-453	18	3	i.	PERSON
ftr-453	20	1	first	ORDINAL
ftr-453	29	1	1	CARDINAL
ftr-453	30	1	v. brown	PERSON
ftr-453	30	2	380	CARDINAL
ftr-453	30	3	563	CARDINAL
ftr-453	30	4	580	CARDINAL
ftr-453	30	5	1965	DATE
ftr-453	30	6	harlan	PERSON
ftr-453	30	7	j.	PERSON
ftr-453	31	1	2	CARDINAL
ftr-453	31	2	the tax reform act of	LAW
ftr-453	31	3	1969	DATE
ftr-453	31	4	83	CARDINAL
ftr-453	32	1	487	CARDINAL
ftr-453	32	2	1969	DATE
ftr-453	33	1	mortimer caplin	PERSON
ftr-453	33	2	6 va	FAC
ftr-453	35	1	709	CARDINAL
ftr-453	35	2	712	CARDINAL
ftr-453	35	3	1987	DATE
ftr-453	36	1	1984	DATE
ftr-453	36	2	congress	ORG
ftr-453	37	1	715	CARDINAL
ftr-453	37	2	1984	DATE
ftr-453	38	1	3	CARDINAL
ftr-453	39	1	two	CARDINAL
ftr-453	40	1	first	ORDINAL
ftr-453	41	1	congress	ORG
ftr-453	42	1	second	ORDINAL
ftr-453	44	1	david p. hariton	PERSON
ftr-453	44	2	53	CARDINAL
ftr-453	44	3	579	CARDINAL
ftr-453	44	4	2001	DATE
ftr-453	44	5	771	CARDINAL
ftr-453	45	1	zero	CARDINAL
ftr-453	45	2	willingly4	DATE
ftr-453	46	1	the5	LAW
ftr-453	48	1	least6	ORG
ftr-453	48	2	the day	DATE
ftr-453	49	1	should7	ORG
ftr-453	51	1	580	CARDINAL
ftr-453	53	1	20-23	CARDINAL
ftr-453	54	1	4.	CARDINAL
ftr-453	54	2	zero	CARDINAL
ftr-453	54	3	native american	NORP
ftr-453	55	1	joseph bankman	PERSON
ftr-453	55	2	83	CARDINAL
ftr-453	55	3	1775, 1777 (june 21, 1999	DATE
ftr-453	56	1	charities	PERSON
ftr-453	56	2	501	CARDINAL
ftr-453	57	1	native american	NORP
ftr-453	58	1	robert a. williams	PERSON
ftr-453	58	2	jr.	PERSON
ftr-453	58	3	indian	NORP
ftr-453	58	4	indian	NORP
ftr-453	58	5	1982	DATE
ftr-453	58	6	22	CARDINAL
ftr-453	59	1	j.	PERSON
ftr-453	59	2	legis	GPE
ftr-453	60	1	335	CARDINAL
ftr-453	60	2	356	CARDINAL
ftr-453	60	3	1985	DATE
ftr-453	61	1	1982	DATE
ftr-453	61	2	7871	CARDINAL
ftr-453	61	3	native american	NORP
ftr-453	62	1	359	CARDINAL
ftr-453	64	1	67	CARDINAL
ftr-453	64	2	1967-2	DATE
ftr-453	65	1	the united states	GPE
ftr-453	65	2	the united sates	GPE
ftr-453	66	1	rufus von thulen rhoades & marshall	PERSON
ftr-453	66	2	j. langer	PERSON
ftr-453	66	3	u.s.	GPE
ftr-453	66	4	1.01-1.02	CARDINAL
ftr-453	66	5	2000	DATE
ftr-453	67	1	5	CARDINAL
ftr-453	67	2	clinton	PERSON
ftr-453	68	1	treasury	ORG
ftr-453	68	2	fiscal year 2001	DATE
ftr-453	68	3	128	CARDINAL
ftr-453	68	4	2000	DATE
ftr-453	68	5	2001	DATE
ftr-453	69	1	native american	NORP
ftr-453	70	1	williams	PERSON
ftr-453	70	2	supra	PERSON
ftr-453	70	3	4	CARDINAL
ftr-453	70	4	356	CARDINAL
ftr-453	71	1	native american	NORP
ftr-453	72	1	d.	NORP
ftr-453	72	2	clinton	PERSON
ftr-453	72	3	native american	NORP
ftr-453	73	1	2001	DATE
ftr-453	73	2	128	CARDINAL
ftr-453	74	1	native american	NORP
ftr-453	75	1	6	CARDINAL
ftr-453	77	1	7	CARDINAL
ftr-453	77	2	c.f. mueller co.	ORG
ftr-453	78	1	190	CARDINAL
ftr-453	78	2	120	CARDINAL
ftr-453	78	3	3rd	ORDINAL
ftr-453	78	4	1950	DATE
ftr-453	79	1	mueller	PERSON
ftr-453	79	2	511-513	CARDINAL
ftr-453	79	3	502	CARDINAL
ftr-453	79	4	772	CARDINAL
ftr-453	79	5	florida	GPE
ftr-453	82	1	normative9	NORP
ftr-453	84	1	first	ORDINAL
ftr-453	86	1	second	ORDINAL
ftr-453	88	1	third	ORDINAL
ftr-453	91	1	one	CARDINAL
ftr-453	94	1	8	CARDINAL
ftr-453	95	1	treasury	ORG
ftr-453	96	1	treasury	ORG
ftr-453	96	2	1999	DATE
ftr-453	97	1	lawrence summers	PERSON
ftr-453	99	1	clinton	PERSON
ftr-453	100	1	116-117	CARDINAL
ftr-453	102	1	134-50	CARDINAL
ftr-453	103	1	10	CARDINAL
ftr-453	106	1	charles w. shewbridge	PERSON
ftr-453	106	2	88	CARDINAL
ftr-453	106	3	695	CARDINAL
ftr-453	106	4	697	CARDINAL
ftr-453	106	5	july 31, 2000	DATE
ftr-453	106	6	the tax executive institute	ORG
ftr-453	108	1	2001	DATE
ftr-453	108	2	773	CARDINAL
ftr-453	111	1	congress	ORG
ftr-453	115	1	two	CARDINAL
ftr-453	125	1	secondly	ORDINAL
ftr-453	127	1	774	CARDINAL
ftr-453	127	2	florida	GPE
ftr-453	127	3	4:12 ii	TIME
ftr-453	128	1	manipulations12	GPE
ftr-453	129	1	11	CARDINAL
ftr-453	130	1	brody points	PERSON
ftr-453	133	1	evelyn brody	PERSON
ftr-453	133	2	owatonna, inc.	ORG
ftr-453	133	3	27	CARDINAL
ftr-453	133	4	stetson l. rev	PERSON
ftr-453	133	5	433	CARDINAL
ftr-453	133	6	452	CARDINAL
ftr-453	133	7	1997	DATE
ftr-453	135	1	12	CARDINAL
ftr-453	136	1	september 30, 1999	DATE
ftr-453	136	2	$880 billion	MONEY
ftr-453	136	3	$1.3 trillion	MONEY
ftr-453	137	1	section 3802	LAW
ftr-453	137	2	1998	DATE
ftr-453	137	3	21	CARDINAL
ftr-453	138	1	approximately 1.3 million	CARDINAL
ftr-453	138	2	more than half	CARDINAL
ftr-453	138	3	776,557	CARDINAL
ftr-453	138	4	section 501(c)(3	LAW
ftr-453	139	1	18	CARDINAL
ftr-453	139	2	20	DATE
ftr-453	139	3	1	CARDINAL
ftr-453	140	1	13	CARDINAL
ftr-453	141	1	clinton	PERSON
ftr-453	141	2	1999	DATE
ftr-453	142	1	fiscal year 2000	DATE
ftr-453	142	2	161-201	CARDINAL
ftr-453	142	3	1999	DATE
ftr-453	143	1	2001	DATE
ftr-453	144	1	2001	DATE
ftr-453	144	2	5	CARDINAL
ftr-453	144	3	122	CARDINAL
ftr-453	145	1	congress	ORG
ftr-453	146	1	1999	DATE
ftr-453	146	2	2255	CARDINAL
ftr-453	146	3	1st	ORDINAL
ftr-453	147	1	1999	DATE
ftr-453	151	1	99	CARDINAL
ftr-453	151	2	835	CARDINAL
ftr-453	152	1	1.7701(l)-3	CARDINAL
ftr-453	152	2	22-31	DATE
ftr-453	154	1	compaq computer corp.	ORG
ftr-453	155	1	113	CARDINAL
ftr-453	155	2	214	CARDINAL
ftr-453	155	3	1999	DATE
ftr-453	156	1	winn-dixie	PERSON
ftr-453	157	1	113 t.c	QUANTITY
ftr-453	157	2	254	CARDINAL
ftr-453	157	3	1999	DATE
ftr-453	157	4	saba	GPE
ftr-453	157	5	78 t.c.	PERSON
ftr-453	157	6	684	CARDINAL
ftr-453	157	7	1999	DATE
ftr-453	157	8	157	CARDINAL
ftr-453	157	9	231	CARDINAL
ftr-453	157	10	3rd	ORDINAL
ftr-453	157	11	1998	DATE
ftr-453	158	1	joshua d. rosenberg	PERSON
ftr-453	158	2	87	CARDINAL
ftr-453	159	1	l. rev	PERSON
ftr-453	159	2	365 (	CARDINAL
ftr-453	159	3	1988	DATE
ftr-453	160	1	kenneth j. kies	PERSON
ftr-453	160	2	83	CARDINAL
ftr-453	160	3	1463	CARDINAL
ftr-453	160	4	june 7, 1999	DATE
ftr-453	160	5	joseph bankman	PERSON
ftr-453	160	6	83	CARDINAL
ftr-453	160	7	1775	DATE
ftr-453	160	8	june 21, 1999	DATE
ftr-453	160	9	joseph bankman	PERSON
ftr-453	160	10	83	CARDINAL
ftr-453	160	11	1813	DATE
ftr-453	160	12	june 21, 1999	DATE
ftr-453	161	1	2001	DATE
ftr-453	162	1	to14	ORG
ftr-453	164	1	14	DATE
ftr-453	167	1	244	CARDINAL
ftr-453	168	1	15	CARDINAL
ftr-453	170	1	perin v. carey	PERSON
ftr-453	170	2	65	CARDINAL
ftr-453	170	3	u.s.	GPE
ftr-453	170	4	24	CARDINAL
ftr-453	171	1	465	CARDINAL
ftr-453	171	2	498	DATE
ftr-453	171	3	1860	DATE
ftr-453	171	4	lars g. gustafsson	PERSON
ftr-453	171	5	33	CARDINAL
ftr-453	172	1	l. rev	PERSON
ftr-453	172	2	587	CARDINAL
ftr-453	172	3	1996	DATE
ftr-453	173	1	judeo-christian	NORP
ftr-453	173	2	one	CARDINAL
ftr-453	174	1	laura brown chisolm	PERSON
ftr-453	175	1	39	CARDINAL
ftr-453	175	2	w. res	PERSON
ftr-453	176	1	l. rev	PERSON
ftr-453	176	2	653	CARDINAL
ftr-453	176	3	654	CARDINAL
ftr-453	176	4	1988-89	DATE
ftr-453	177	1	greek	NORP
ftr-453	178	1	654-55	CARDINAL
ftr-453	179	1	16	CARDINAL
ftr-453	186	1	roscoe l. egger	PERSON
ftr-453	186	2	68	CARDINAL
ftr-453	187	1	j. 1674	PERSON
ftr-453	187	2	1982	DATE
ftr-453	190	1	robert a. weiland	PERSON
ftr-453	190	2	34	CARDINAL
ftr-453	191	1	l. rev	PERSON
ftr-453	192	1	101	CARDINAL
ftr-453	192	2	101	CARDINAL
ftr-453	192	3	1984	DATE
ftr-453	193	1	today	DATE
ftr-453	194	1	arthur b. willis	PERSON
ftr-453	194	2	19.01[2	CARDINAL
ftr-453	194	3	6	CARDINAL
ftr-453	196	1	17	CARDINAL
ftr-453	197	1	smith v. commissioner	ORG
ftr-453	198	1	50	CARDINAL
ftr-453	198	2	1444	CARDINAL
ftr-453	198	3	1985	DATE
ftr-453	198	4	georgetown university	ORG
ftr-453	198	5	grove v.	ORG
ftr-453	198	6	490	CARDINAL
ftr-453	198	7	241	CARDINAL
ftr-453	198	8	1973	DATE
ftr-453	199	1	grove	GPE
ftr-453	200	1	242	CARDINAL
ftr-453	201	1	776	CARDINAL
ftr-453	201	2	florida	GPE
ftr-453	203	1	first	ORDINAL
ftr-453	204	1	first	ORDINAL
ftr-453	205	1	18	CARDINAL
ftr-453	206	1	501	CARDINAL
ftr-453	206	2	170	CARDINAL
ftr-453	206	3	145-50	CARDINAL
ftr-453	206	4	3306(c)(8	CARDINAL
ftr-453	207	1	19	CARDINAL
ftr-453	209	1	calvin h. johnson	PERSON
ftr-453	209	2	68	CARDINAL
ftr-453	209	3	879	CARDINAL
ftr-453	209	4	aug. 14, 1995	DATE
ftr-453	210	1	johnson	PERSON
ftr-453	211	1	883	CARDINAL
ftr-453	212	1	bankman	PERSON
ftr-453	213	1	12	CARDINAL
ftr-453	213	2	1776	DATE
ftr-453	214	1	1	CARDINAL
ftr-453	214	2	2	CARDINAL
ftr-453	214	3	zero	CARDINAL
ftr-453	215	1	u.s.	GPE
ftr-453	215	2	native american	NORP
ftr-453	215	3	zero	CARDINAL
ftr-453	215	4	3	CARDINAL
ftr-453	216	1	zero	CARDINAL
ftr-453	216	2	4	CARDINAL
ftr-453	216	3	3	CARDINAL
ftr-453	216	4	u.s.	GPE
ftr-453	216	5	5	CARDINAL
ftr-453	216	6	500	CARDINAL
ftr-453	216	7	6	CARDINAL
ftr-453	217	1	1777	DATE
ftr-453	219	1	two	CARDINAL
ftr-453	219	2	johnson	PERSON
ftr-453	219	3	bankman	PERSON
ftr-453	227	1	2001	DATE
ftr-453	227	2	5	CARDINAL
ftr-453	227	3	124	CARDINAL
ftr-453	228	1	1999	DATE
ftr-453	228	2	2001	DATE
ftr-453	228	3	777	CARDINAL
ftr-453	230	1	transactions20	ORG
ftr-453	232	1	2255	CARDINAL
ftr-453	232	2	1st	ORDINAL
ftr-453	233	1	1999	DATE
ftr-453	235	1	zero	CARDINAL
ftr-453	237	1	johnson	PERSON
ftr-453	238	1	224	CARDINAL
ftr-453	239	1	21	CARDINAL
ftr-453	240	1	hariton	PERSON
ftr-453	240	2	3	CARDINAL
ftr-453	241	1	rosenberg	PERSON
ftr-453	241	2	supra	PERSON
ftr-453	241	3	12	CARDINAL
ftr-453	242	1	rosenberg	PERSON
ftr-453	242	2	twelve year old	DATE
ftr-453	254	1	365-384	CARDINAL
ftr-453	254	2	445	CARDINAL
ftr-453	255	1	rosenberg	PERSON
ftr-453	256	1	443	CARDINAL
ftr-453	257	1	1999	DATE
ftr-453	257	2	clinton	PERSON
ftr-453	258	1	supra	PERSON
ftr-453	258	2	9	CARDINAL
ftr-453	259	1	clinton	PERSON
ftr-453	259	2	rosenberg	PERSON
ftr-453	259	3	rosenberg	PERSON
ftr-453	261	1	rosenberg	PERSON
ftr-453	261	2	778	CARDINAL
ftr-453	262	1	florida	GPE
ftr-453	268	1	23	CARDINAL
ftr-453	270	1	real24	ORG
ftr-453	271	1	1000	MONEY
ftr-453	273	1	2000	MONEY
ftr-453	275	1	the27	ORG
ftr-453	276	1	zero percent	PERCENT
ftr-453	278	1	22	CARDINAL
ftr-453	279	1	johnson	PERSON
ftr-453	279	2	19	CARDINAL
ftr-453	279	3	rosenberg	PERSON
ftr-453	280	1	23	CARDINAL
ftr-453	281	1	1.6111-2t(b)(1	MONEY
ftr-453	282	1	24	CARDINAL
ftr-453	284	1	8	CARDINAL
ftr-453	284	2	149-51	CARDINAL
ftr-453	285	1	13	CARDINAL
ftr-453	285	2	1779	DATE
ftr-453	286	1	25	CARDINAL
ftr-453	289	1	856-59	CARDINAL
ftr-453	290	1	peter m. fass	PERSON
ftr-453	290	2	3.04	CARDINAL
ftr-453	290	3	1997	DATE
ftr-453	291	1	26	CARDINAL
ftr-453	294	1	27	CARDINAL
ftr-453	295	1	charities	ORG
ftr-453	296	1	8	CARDINAL
ftr-453	296	2	17. 2001	DATE
ftr-453	296	3	779	CARDINAL
ftr-453	296	4	like28	GPE
ftr-453	298	1	foregone30	ORG
ftr-453	299	1	2000	MONEY
ftr-453	299	2	corporation31	GPE
ftr-453	300	1	second	ORDINAL
ftr-453	301	1	28	CARDINAL
ftr-453	302	1	10-year	DATE
ftr-453	304	1	97-21, 1997-1	DATE
ftr-453	304	2	407	CARDINAL
ftr-453	305	1	zero	CARDINAL
ftr-453	305	2	ten years	DATE
ftr-453	305	3	10-year	DATE
ftr-453	306	1	bankman	PERSON
ftr-453	306	2	13	CARDINAL
ftr-453	306	3	1779	DATE
ftr-453	307	1	29	CARDINAL
ftr-453	309	1	30	CARDINAL
ftr-453	311	1	31	CARDINAL
ftr-453	314	1	32	CARDINAL
ftr-453	316	1	33	CARDINAL
ftr-453	318	1	first	ORDINAL
ftr-453	318	2	97-21	DATE
ftr-453	318	3	two	CARDINAL
ftr-453	319	1	97-21 1997-1	DATE
ftr-453	319	2	407	CARDINAL
ftr-453	322	1	1.7701(l)-3.	DATE
ftr-453	323	1	34	CARDINAL
ftr-453	325	1	henry simons	PERSON
ftr-453	328	1	780	ORG
ftr-453	328	2	florida	GPE
ftr-453	329	1	of35	CARDINAL
ftr-453	330	1	responds36	ORG
ftr-453	336	1	henry c. simons	PERSON
ftr-453	336	2	108-09	CARDINAL
ftr-453	337	1	35	CARDINAL
ftr-453	339	1	stanley s. surrey	PERSON
ftr-453	339	2	paul r. mcdaniel	PERSON
ftr-453	339	3	186	CARDINAL
ftr-453	339	4	1985	DATE
ftr-453	341	1	fiscal years 2000-2004	DATE
ftr-453	341	2	86	CARDINAL
ftr-453	341	3	103	CARDINAL
ftr-453	341	4	104	CARDINAL
ftr-453	341	5	jan. 3, 2000	DATE
ftr-453	342	1	36	CARDINAL
ftr-453	343	1	one	CARDINAL
ftr-453	344	1	daniel n. shaviro	PERSON
ftr-453	344	2	48	CARDINAL
ftr-453	344	3	393	CARDINAL
ftr-453	344	4	415	CARDINAL
ftr-453	344	5	1993	DATE
ftr-453	346	1	416	CARDINAL
ftr-453	348	1	shaviro	PERSON
ftr-453	349	1	37	CARDINAL
ftr-453	352	1	15	CARDINAL
ftr-453	352	2	1675	DATE
ftr-453	353	1	38	CARDINAL
ftr-453	354	1	781	CARDINAL
ftr-453	355	1	third	ORDINAL
ftr-453	356	1	does41	ORG
ftr-453	357	1	haig-simons	ORG
ftr-453	357	2	39	CARDINAL
ftr-453	359	1	louis kaplow	PERSON
ftr-453	359	2	42	CARDINAL
ftr-453	359	3	nat’l	NORP
ftr-453	359	4	1989	DATE
ftr-453	361	1	d.	NORP
ftr-453	362	1	141	DATE
ftr-453	363	1	first	ORDINAL
ftr-453	363	2	two	CARDINAL
ftr-453	363	3	second	ORDINAL
ftr-453	364	1	two	CARDINAL
ftr-453	364	2	one	CARDINAL
ftr-453	365	1	40	CARDINAL
ftr-453	366	1	the department of treasury	ORG
ftr-453	369	1	8	CARDINAL
ftr-453	369	2	41	CARDINAL
ftr-453	371	1	brody	PERSON
ftr-453	371	2	11	CARDINAL
ftr-453	371	3	425	CARDINAL
ftr-453	373	1	surrey & mcdaniel	ORG
ftr-453	373	2	supra	PERSON
ftr-453	373	3	35	CARDINAL
ftr-453	373	4	184	CARDINAL
ftr-453	373	5	35	CARDINAL
ftr-453	373	6	104	CARDINAL
ftr-453	375	1	surrey & mcdaniel	ORG
ftr-453	375	2	supra	PERSON
ftr-453	375	3	35	CARDINAL
ftr-453	375	4	186	CARDINAL
ftr-453	376	1	127	CARDINAL
ftr-453	377	1	35	CARDINAL
ftr-453	377	2	105	CARDINAL
ftr-453	379	1	35	CARDINAL
ftr-453	379	2	107	CARDINAL
ftr-453	380	1	surrey & mcdaniel	ORG
ftr-453	380	2	two	CARDINAL
ftr-453	381	1	first	ORDINAL
ftr-453	382	1	surrey & mcdaniel	ORG
ftr-453	382	2	supra	PERSON
ftr-453	382	3	35	CARDINAL
ftr-453	382	4	219	CARDINAL
ftr-453	383	1	haig	PERSON
ftr-453	384	1	second	ORDINAL
ftr-453	385	1	219-20	CARDINAL
ftr-453	387	1	782	CARDINAL
ftr-453	387	2	florida	GPE
ftr-453	389	1	haig-simons	ORG
ftr-453	389	2	consumption43	ORG
ftr-453	392	1	haig-simons	ORG
ftr-453	393	1	that46	NORP
ftr-453	396	1	one	CARDINAL
ftr-453	396	2	two	CARDINAL
ftr-453	397	1	first	ORDINAL
ftr-453	398	1	second	ORDINAL
ftr-453	402	1	42	CARDINAL
ftr-453	403	1	haig-simons	ORG
ftr-453	404	1	victor thuronyi	PERSON
ftr-453	404	2	46	CARDINAL
ftr-453	404	3	45 (1990	DATE
ftr-453	405	1	henry simons	PERSON
ftr-453	405	2	haig-simons	ORG
ftr-453	405	3	robert haig	PERSON
ftr-453	406	1	46	DATE
ftr-453	407	1	simons	GPE
ftr-453	407	2	supra	PERSON
ftr-453	407	3	34	CARDINAL
ftr-453	407	4	61	CARDINAL
ftr-453	408	1	43	CARDINAL
ftr-453	410	1	35	CARDINAL
ftr-453	410	2	107	CARDINAL
ftr-453	412	1	44	DATE
ftr-453	413	1	simons	GPE
ftr-453	413	2	34	CARDINAL
ftr-453	413	3	49	DATE
ftr-453	413	4	89	DATE
ftr-453	413	5	45	CARDINAL
ftr-453	415	1	thuronyi	PERSON
ftr-453	416	1	thuronyi	PERSON
ftr-453	416	2	supra	PERSON
ftr-453	416	3	41	CARDINAL
ftr-453	416	4	78	DATE
ftr-453	419	1	47	DATE
ftr-453	420	1	evelyn brody	PERSON
ftr-453	420	2	40	CARDINAL
ftr-453	422	1	l. rev	PERSON
ftr-453	422	2	457	CARDINAL
ftr-453	422	3	466	CARDINAL
ftr-453	422	4	1996	DATE
ftr-453	423	1	48	DATE
ftr-453	424	1	jeffrey a. schoenblum	PERSON
ftr-453	425	1	12	CARDINAL
ftr-453	426	1	221	CARDINAL
ftr-453	426	2	1995	DATE
ftr-453	428	1	2001	DATE
ftr-453	428	2	783	CARDINAL
ftr-453	429	1	through50	GPE
ftr-453	433	1	v. brown	PERSON
ftr-453	433	2	of51	ORG
ftr-453	433	3	dorothy brown	PERSON
ftr-453	435	1	being53	ORG
ftr-453	435	2	chairperson,54	PRODUCT
ftr-453	438	1	ten year	DATE
ftr-453	440	1	80%	PERCENT
ftr-453	441	1	90%	PERCENT
ftr-453	441	2	lease58	ORG
ftr-453	441	3	ten-year	DATE
ftr-453	444	1	to60	PRODUCT
ftr-453	444	2	49	DATE
ftr-453	447	1	50	CARDINAL
ftr-453	449	1	170	CARDINAL
ftr-453	450	1	51	CARDINAL
ftr-453	450	2	380	CARDINAL
ftr-453	450	3	563	CARDINAL
ftr-453	450	4	1965	DATE
ftr-453	452	1	52	CARDINAL
ftr-453	452	2	37	CARDINAL
ftr-453	453	1	461	CARDINAL
ftr-453	453	2	464	CARDINAL
ftr-453	453	3	1961	DATE
ftr-453	454	1	53	CARDINAL
ftr-453	454	2	464-65	DATE
ftr-453	456	1	465	CARDINAL
ftr-453	457	1	55	CARDINAL
ftr-453	458	1	472	CARDINAL
ftr-453	458	2	474	CARDINAL
ftr-453	459	1	56	CARDINAL
ftr-453	459	2	472-73	CARDINAL
ftr-453	460	1	57	CARDINAL
ftr-453	461	1	475-76	CARDINAL
ftr-453	462	1	58	DATE
ftr-453	463	1	475	CARDINAL
ftr-453	463	2	477	CARDINAL
ftr-453	464	1	59	CARDINAL
ftr-453	465	1	477	CARDINAL
ftr-453	466	1	60	CARDINAL
ftr-453	467	1	482	CARDINAL
ftr-453	468	1	784	CARDINAL
ftr-453	468	2	florida	GPE
ftr-453	469	1	ten-year	DATE
ftr-453	470	1	that61	PERSON
ftr-453	471	1	without62	ORG
ftr-453	471	2	the end of the ten year period	DATE
ftr-453	473	1	first	ORDINAL
ftr-453	473	2	two	CARDINAL
ftr-453	473	3	third	ORDINAL
ftr-453	477	1	two	CARDINAL
ftr-453	478	1	first	ORDINAL
ftr-453	478	2	one year	DATE
ftr-453	478	3	several years	DATE
ftr-453	479	1	61	CARDINAL
ftr-453	480	1	483-84	CARDINAL
ftr-453	481	1	62	CARDINAL
ftr-453	482	1	the supreme court	ORG
ftr-453	483	1	supra	PERSON
ftr-453	483	2	19-23	CARDINAL
ftr-453	484	1	one	CARDINAL
ftr-453	487	1	supra	PERSON
ftr-453	487	2	12	CARDINAL
ftr-453	488	1	63	CARDINAL
ftr-453	490	1	james a. moore & david h.w	PERSON
ftr-453	490	2	dohan	PERSON
ftr-453	490	3	monkeyshines	ORG
ftr-453	490	4	11	CARDINAL
ftr-453	490	5	87	DATE
ftr-453	490	6	87	DATE
ftr-453	490	7	1955-56	DATE
ftr-453	490	8	geoffrey j. lanning	PERSON
ftr-453	490	9	108	CARDINAL
ftr-453	490	10	l. rev	PERSON
ftr-453	490	11	623	CARDINAL
ftr-453	490	12	623	CARDINAL
ftr-453	490	13	1960	DATE
ftr-453	492	1	suzanne ross mcdowell	PERSON
ftr-453	492	2	39	CARDINAL
ftr-453	492	3	w. res	PERSON
ftr-453	493	1	l. rev	PERSON
ftr-453	493	2	705	CARDINAL
ftr-453	493	3	709	CARDINAL
ftr-453	493	4	1988-89	DATE
ftr-453	494	1	congress	ORG
ftr-453	495	1	69	CARDINAL
ftr-453	498	1	noel b. cunningham & deborah h. schenk	PERSON
ftr-453	498	2	48	CARDINAL
ftr-453	498	3	319	CARDINAL
ftr-453	498	4	328-330	CARDINAL
ftr-453	498	5	1993	DATE
ftr-453	499	1	2001	DATE
ftr-453	499	2	785	CARDINAL
ftr-453	503	1	one	CARDINAL
ftr-453	506	1	some years	DATE
ftr-453	509	1	congress	ORG
ftr-453	510	1	taxable70	ORG
ftr-453	510	2	agreement.71	ORG
ftr-453	511	1	65	DATE
ftr-453	513	1	cunningham & schenk	ORG
ftr-453	513	2	supra	PERSON
ftr-453	513	3	64	CARDINAL
ftr-453	513	4	344	CARDINAL
ftr-453	513	5	67	CARDINAL
ftr-453	515	1	lanning	PERSON
ftr-453	515	2	supra	PERSON
ftr-453	515	3	63	CARDINAL
ftr-453	515	4	693	CARDINAL
ftr-453	515	5	69	CARDINAL
ftr-453	518	1	lanning	PERSON
ftr-453	518	2	supra	PERSON
ftr-453	518	3	63	DATE
ftr-453	518	4	692-697	CARDINAL
ftr-453	518	5	moore & dohan	ORG
ftr-453	518	6	63	CARDINAL
ftr-453	518	7	51	CARDINAL
ftr-453	518	8	iowa	GPE
ftr-453	518	9	l. rev	PERSON
ftr-453	518	10	992	CARDINAL
ftr-453	518	11	1966	DATE
ftr-453	519	1	70	CARDINAL
ftr-453	521	1	cunningham & schenk	ORG
ftr-453	521	2	supra	PERSON
ftr-453	521	3	64	CARDINAL
ftr-453	521	4	320	CARDINAL
ftr-453	522	1	71	CARDINAL
ftr-453	523	1	william h. kinsey	PERSON
ftr-453	523	2	64	CARDINAL
ftr-453	524	1	l. rev	PERSON
ftr-453	524	2	581	CARDINAL
ftr-453	524	3	582	CARDINAL
ftr-453	527	1	robert i. keller	PERSON
ftr-453	527	2	16	CARDINAL
ftr-453	527	3	557	CARDINAL
ftr-453	527	4	1997	DATE
ftr-453	528	1	one	CARDINAL
ftr-453	531	1	332	CARDINAL
ftr-453	531	2	334	CARDINAL
ftr-453	532	1	786	CARDINAL
ftr-453	532	2	florida	GPE
ftr-453	534	1	congress	ORG
ftr-453	535	1	by73	ORG
ftr-453	535	2	first	ORDINAL
ftr-453	536	1	of74	PRODUCT
ftr-453	540	1	of76	PRODUCT
ftr-453	542	1	congress,77 78 liquidating corporation	ORG
ftr-453	543	1	337	CARDINAL
ftr-453	546	1	kinsey	PERSON
ftr-453	546	2	supra	PERSON
ftr-453	546	3	71	CARDINAL
ftr-453	546	4	581	CARDINAL
ftr-453	547	1	73	CARDINAL
ftr-453	549	1	cunningham & schenk	ORG
ftr-453	549	2	64	CARDINAL
ftr-453	550	1	74	CARDINAL
ftr-453	551	1	keller	PERSON
ftr-453	551	2	supra	PERSON
ftr-453	551	3	72	DATE
ftr-453	551	4	562	CARDINAL
ftr-453	551	5	75	CARDINAL
ftr-453	553	1	76	CARDINAL
ftr-453	555	1	grove v.	PERSON
ftr-453	555	2	490	CARDINAL
ftr-453	555	3	241	CARDINAL
ftr-453	555	4	246	CARDINAL
ftr-453	555	5	1973	DATE
ftr-453	561	1	v. brown	PERSON
ftr-453	561	2	380	CARDINAL
ftr-453	561	3	u.s.	GPE
ftr-453	561	4	563	CARDINAL
ftr-453	561	5	579	CARDINAL
ftr-453	561	6	1965	DATE
ftr-453	565	1	congress	ORG
ftr-453	566	1	1950	DATE
ftr-453	566	2	three	CARDINAL
ftr-453	567	1	first	ORDINAL
ftr-453	569	1	2001	DATE
ftr-453	569	2	787	CARDINAL
ftr-453	569	3	to79 80	FAC
ftr-453	570	1	one	CARDINAL
ftr-453	576	1	second	ORDINAL
ftr-453	578	1	third	ORDINAL
ftr-453	579	1	s.	PERSON
ftr-453	581	1	81-2375	CARDINAL
ftr-453	581	2	31	CARDINAL
ftr-453	581	3	1950	DATE
ftr-453	581	4	u.s.c.c.a.n. 3053,	LAW
ftr-453	581	5	3084	DATE
ftr-453	582	1	1950	DATE
ftr-453	583	1	514	CARDINAL
ftr-453	583	2	1954	DATE
ftr-453	585	1	five years	DATE
ftr-453	586	1	1954	DATE
ftr-453	587	1	five years	DATE
ftr-453	588	1	mcdowell	PERSON
ftr-453	588	2	supra	PERSON
ftr-453	588	3	63	CARDINAL
ftr-453	588	4	710	CARDINAL
ftr-453	589	1	congress	ORG
ftr-453	589	2	the past several years	DATE
ftr-453	591	1	s.	PERSON
ftr-453	593	1	91-552	CARDINAL
ftr-453	593	2	62	CARDINAL
ftr-453	593	3	1969	DATE
ftr-453	593	4	1969	DATE
ftr-453	593	5	u.s.c.c.a.n. 2027,	LAW
ftr-453	593	6	2091	DATE
ftr-453	594	1	79	CARDINAL
ftr-453	595	1	v. brown	PERSON
ftr-453	595	2	380	CARDINAL
ftr-453	595	3	563	CARDINAL
ftr-453	595	4	1965	DATE
ftr-453	596	1	80	CARDINAL
ftr-453	597	1	kinsey	PERSON
ftr-453	597	2	supra	PERSON
ftr-453	597	3	70	CARDINAL
ftr-453	597	4	18	CARDINAL
ftr-453	598	1	l. rev	PERSON
ftr-453	598	2	1148	CARDINAL
ftr-453	598	3	1966	DATE
ftr-453	598	4	51	CARDINAL
ftr-453	598	5	iowa	GPE
ftr-453	598	6	l. rev	PERSON
ftr-453	598	7	992	CARDINAL
ftr-453	598	8	1965-66	DATE
ftr-453	599	1	13 u.c.l.a	CARDINAL
ftr-453	599	2	l. rev	PERSON
ftr-453	599	3	167	CARDINAL
ftr-453	599	4	1965-66	DATE
ftr-453	600	1	788	CARDINAL
ftr-453	600	2	florida	GPE
ftr-453	601	1	harlan	PERSON
ftr-453	602	1	willing83	ORG
ftr-453	604	1	universal84	DATE
ftr-453	609	1	81	CARDINAL
ftr-453	610	1	lanning	PERSON
ftr-453	610	2	supra	PERSON
ftr-453	610	3	63	CARDINAL
ftr-453	610	4	637	CARDINAL
ftr-453	612	1	roche	ORG
ftr-453	612	2	beach, inc.	ORG
ftr-453	613	1	96	CARDINAL
ftr-453	613	2	776	CARDINAL
ftr-453	613	3	1938	DATE
ftr-453	616	1	502	CARDINAL
ftr-453	616	2	82	CARDINAL
ftr-453	619	1	supra	PERSON
ftr-453	619	2	69	CARDINAL
ftr-453	620	1	83	CARDINAL
ftr-453	621	1	380	CARDINAL
ftr-453	621	2	u.s.	GPE
ftr-453	621	3	580	CARDINAL
ftr-453	622	1	84	CARDINAL
ftr-453	623	1	8	CARDINAL
ftr-453	623	2	16-17	DATE
ftr-453	625	1	85	CARDINAL
ftr-453	627	1	rosenberg	PERSON
ftr-453	627	2	supra	PERSON
ftr-453	627	3	13	CARDINAL
ftr-453	627	4	444	CARDINAL
ftr-453	627	5	86	CARDINAL
ftr-453	628	1	zero	CARDINAL
ftr-453	631	1	8	CARDINAL
ftr-453	631	2	115	CARDINAL
ftr-453	632	1	treasury	ORG
ftr-453	633	1	130-48	CARDINAL
ftr-453	634	1	789	CARDINAL
ftr-453	639	1	justice harlan’s	ORG
ftr-453	641	1	the88	GPE
ftr-453	643	1	or90	ORG
ftr-453	645	1	87	CARDINAL
ftr-453	647	1	77	CARDINAL
ftr-453	649	1	s.	PERSON
ftr-453	651	1	81-2375	CARDINAL
ftr-453	651	2	31	CARDINAL
ftr-453	651	3	1950	DATE
ftr-453	651	4	u.s.c.c.a.n. 3053,	LAW
ftr-453	651	5	3084	DATE
ftr-453	654	1	1969	DATE
ftr-453	654	2	514	CARDINAL
ftr-453	655	1	1969	DATE
ftr-453	655	2	83	CARDINAL
ftr-453	656	1	487	CARDINAL
ftr-453	656	2	514	CARDINAL
ftr-453	658	1	91-552	CARDINAL
ftr-453	658	2	62	CARDINAL
ftr-453	658	3	1969	DATE
ftr-453	658	4	u.s.c.c.a.n. 2027,	LAW
ftr-453	658	5	2091	DATE
ftr-453	658	6	514	CARDINAL
ftr-453	660	1	89	CARDINAL
ftr-453	661	1	one	CARDINAL
ftr-453	661	2	1996	DATE
ftr-453	661	3	$460 billion	MONEY
ftr-453	661	4	83%	PERCENT
ftr-453	662	1	m. salamon	PERSON
ftr-453	662	2	america	GPE
ftr-453	662	3	2d	DATE
ftr-453	662	4	1999	DATE
ftr-453	663	1	90	CARDINAL
ftr-453	664	1	one	CARDINAL
ftr-453	664	2	1999	DATE
ftr-453	664	3	approximately $10.6 billion	MONEY
ftr-453	665	1	martin a. sullivan	PERSON
ftr-453	665	2	85	CARDINAL
ftr-453	665	3	981	CARDINAL
ftr-453	665	4	nov. 22, 1999	DATE
ftr-453	666	1	91	CARDINAL
ftr-453	668	1	only two	CARDINAL
ftr-453	669	1	first	ORDINAL
ftr-453	669	2	790	CARDINAL
ftr-453	669	3	florida	GPE
ftr-453	670	1	statutory92	GPE
ftr-453	670	2	goals.93	GPE
ftr-453	673	1	two	CARDINAL
ftr-453	674	1	first	ORDINAL
ftr-453	675	1	is96	ORG
ftr-453	677	1	second	ORDINAL
ftr-453	679	1	david a. weisbach	PERSON
ftr-453	679	2	66	CARDINAL
ftr-453	680	1	l. rev	PERSON
ftr-453	680	2	860	CARDINAL
ftr-453	680	3	869	CARDINAL
ftr-453	680	4	1999	DATE
ftr-453	681	1	92	CARDINAL
ftr-453	682	1	8	CARDINAL
ftr-453	682	2	93	CARDINAL
ftr-453	683	1	one	CARDINAL
ftr-453	683	2	noncharitable	ORG
ftr-453	683	3	ubit	PERSON
ftr-453	684	1	henry b. hansmann	PERSON
ftr-453	684	2	75	CARDINAL
ftr-453	685	1	l. rev	PERSON
ftr-453	685	2	605	CARDINAL
ftr-453	685	3	624	CARDINAL
ftr-453	685	4	1989	DATE
ftr-453	686	1	94	CARDINAL
ftr-453	688	1	william l. vallee	PERSON
ftr-453	688	2	jr.	PERSON
ftr-453	688	3	12	CARDINAL
ftr-453	688	4	fordham	ORG
ftr-453	689	1	l.j. 349	PERSON
ftr-453	689	2	351	CARDINAL
ftr-453	689	3	354	CARDINAL
ftr-453	689	4	1983-84	DATE
ftr-453	692	1	95	CARDINAL
ftr-453	693	1	dennis zimmerman	PERSON
ftr-453	694	1	5	CARDINAL
ftr-453	695	1	438	CARDINAL
ftr-453	695	2	1992	DATE
ftr-453	696	1	96	CARDINAL
ftr-453	698	1	one	CARDINAL
ftr-453	698	2	irs	ORG
ftr-453	699	1	irs	ORG
ftr-453	699	2	791	CARDINAL
ftr-453	701	1	second	ORDINAL
ftr-453	701	2	assuming98	PERSON
ftr-453	710	1	years	DATE
ftr-453	712	1	sullivan	PERSON
ftr-453	712	2	supra	PERSON
ftr-453	712	3	90	CARDINAL
ftr-453	712	4	981	CARDINAL
ftr-453	712	5	97	CARDINAL
ftr-453	713	1	university hill foundation	ORG
ftr-453	713	2	51 t.c	QUANTITY
ftr-453	713	3	548	CARDINAL
ftr-453	713	4	1969	DATE
ftr-453	713	5	446	CARDINAL
ftr-453	713	6	701	CARDINAL
ftr-453	713	7	1971	DATE
ftr-453	713	8	24	CARDINAL
ftr-453	713	9	fourteen year	DATE
ftr-453	713	10	$10 million	MONEY
ftr-453	713	11	approximately $2 million	MONEY
ftr-453	714	1	98	CARDINAL
ftr-453	715	1	8	CARDINAL
ftr-453	715	2	20-22	CARDINAL
ftr-453	716	1	99	CARDINAL
ftr-453	717	1	congress	ORG
ftr-453	718	1	year to year	DATE
ftr-453	721	1	h.r.	PERSON
ftr-453	722	1	98-432	CARDINAL
ftr-453	722	2	1141	CARDINAL
ftr-453	722	3	1984	DATE
ftr-453	722	4	1984	DATE
ftr-453	722	5	u.s.c.c.a.n.	LAW
ftr-453	723	1	697	CARDINAL
ftr-453	723	2	815	CARDINAL
ftr-453	723	3	792	CARDINAL
ftr-453	723	4	florida	GPE
ftr-453	727	1	two	CARDINAL
ftr-453	729	1	third	ORDINAL
ftr-453	736	1	the103 100	DATE
ftr-453	737	1	one	CARDINAL
ftr-453	739	1	100%	PERCENT
ftr-453	742	1	henry b. hansmann	PERSON
ftr-453	742	2	75	CARDINAL
ftr-453	743	1	l. rev	PERSON
ftr-453	743	2	605	CARDINAL
ftr-453	743	3	622	CARDINAL
ftr-453	743	4	1989	DATE
ftr-453	744	1	101	CARDINAL
ftr-453	745	1	supra	PERSON
ftr-453	745	2	19-40	CARDINAL
ftr-453	746	1	102	CARDINAL
ftr-453	747	1	lars g. gustafsson	PERSON
ftr-453	747	2	33	CARDINAL
ftr-453	748	1	l. rev	PERSON
ftr-453	748	2	587	CARDINAL
ftr-453	748	3	1996	DATE
ftr-453	749	1	103	CARDINAL
ftr-453	751	1	511	CARDINAL
ftr-453	754	1	better business bureau	ORG
ftr-453	754	2	washington	GPE
ftr-453	754	3	d.c.	GPE
ftr-453	755	1	v. united states	GPE
ftr-453	756	1	326	CARDINAL
ftr-453	756	2	u.s.	GPE
ftr-453	756	3	279	CARDINAL
ftr-453	756	4	283	CARDINAL
ftr-453	757	1	noncharitable	ORG
ftr-453	757	2	2001	DATE
ftr-453	757	3	793	CARDINAL
ftr-453	774	1	104	CARDINAL
ftr-453	778	1	53.4958-5	CARDINAL
ftr-453	778	2	august 4, 1998	DATE
ftr-453	779	1	105	CARDINAL
ftr-453	782	1	gregory	PERSON
ftr-453	782	2	69	CARDINAL
ftr-453	782	3	809	DATE
ftr-453	782	4	810	CARDINAL
ftr-453	782	5	1934	DATE
ftr-453	782	6	293	CARDINAL
ftr-453	782	7	465	CARDINAL
ftr-453	783	1	106	CARDINAL
ftr-453	784	1	lars g. gustafsson	PERSON
ftr-453	784	2	33	CARDINAL
ftr-453	785	1	l. rev	PERSON
ftr-453	785	2	587	CARDINAL
ftr-453	785	3	1996	DATE
ftr-453	786	1	107	CARDINAL
ftr-453	789	1	75-384	CARDINAL
ftr-453	789	2	1975-2	DATE
ftr-453	789	3	108	CARDINAL
ftr-453	790	1	bob jones university	ORG
ftr-453	790	2	v. united states	PERSON
ftr-453	790	3	461	CARDINAL
ftr-453	790	4	574	CARDINAL
ftr-453	790	5	1983	DATE
ftr-453	791	1	109	CARDINAL
ftr-453	793	1	evelyn brody	PERSON
ftr-453	793	2	66	CARDINAL
ftr-453	793	3	tenn	PRODUCT
ftr-453	794	1	l. rev	PERSON
ftr-453	794	2	687	CARDINAL
ftr-453	794	3	688	CARDINAL
ftr-453	794	4	1999	DATE
ftr-453	794	5	recent years	DATE
ftr-453	794	6	congress	ORG
ftr-453	795	1	794	CARDINAL
ftr-453	795	2	florida	GPE
ftr-453	797	1	ubit	PERSON
ftr-453	798	1	survive[d	GPE
ftr-453	800	1	congress	ORG
ftr-453	801	1	the112	PRODUCT
ftr-453	802	1	110	CARDINAL
ftr-453	803	1	university hill foundation	ORG
ftr-453	803	2	51 t.c	QUANTITY
ftr-453	803	3	548	CARDINAL
ftr-453	803	4	573	CARDINAL
ftr-453	803	5	1969	DATE
ftr-453	803	6	446	CARDINAL
ftr-453	803	7	701	CARDINAL
ftr-453	803	8	1971	DATE
ftr-453	804	1	111	CARDINAL
ftr-453	805	1	three	CARDINAL
ftr-453	806	1	first	ORDINAL
ftr-453	806	2	first	ORDINAL
ftr-453	806	3	1909	DATE
ftr-453	807	1	1909	DATE
ftr-453	807	2	6	CARDINAL
ftr-453	807	3	38	DATE
ftr-453	807	4	36	CARDINAL
ftr-453	808	1	11	CARDINAL
ftr-453	808	2	113	CARDINAL
ftr-453	808	3	1909	DATE
ftr-453	809	1	second	ORDINAL
ftr-453	809	2	1934	DATE
ftr-453	810	1	1934	DATE
ftr-453	810	2	277	CARDINAL
ftr-453	810	3	101(6	CARDINAL
ftr-453	810	4	48	CARDINAL
ftr-453	811	1	700	CARDINAL
ftr-453	811	2	1934	DATE
ftr-453	812	1	third	ORDINAL
ftr-453	812	2	1954	DATE
ftr-453	813	1	1954	DATE
ftr-453	813	2	736	CARDINAL
ftr-453	813	3	68a	CARDINAL
ftr-453	814	1	163	CARDINAL
ftr-453	815	1	1950	DATE
ftr-453	816	1	1950	DATE
ftr-453	816	2	994	CARDINAL
ftr-453	816	3	422	CARDINAL
ftr-453	816	4	64	CARDINAL
ftr-453	817	1	906	CARDINAL
ftr-453	817	2	947-50	CARDINAL
ftr-453	817	3	1950	DATE
ftr-453	818	1	112	CARDINAL
ftr-453	819	1	514	CARDINAL
ftr-453	819	2	the tax reform act of	LAW
ftr-453	819	3	1969	DATE
ftr-453	819	4	83	CARDINAL
ftr-453	820	1	487, 54348	CARDINAL
ftr-453	820	2	1969	DATE
ftr-453	821	1	514	CARDINAL
ftr-453	821	2	511	CARDINAL
ftr-453	821	3	113	CARDINAL
ftr-453	822	1	one	CARDINAL
ftr-453	822	2	1999	DATE
ftr-453	823	1	113	CARDINAL
ftr-453	824	1	1860, 1936 (1999	DATE
ftr-453	825	1	99-36	DATE
ftr-453	832	1	2001	DATE
ftr-453	832	2	795	CARDINAL
ftr-453	832	3	congress	ORG
ftr-453	832	4	congress	ORG
ftr-453	833	1	514(c)(9	CARDINAL
ftr-453	833	2	1245(b)(3	CARDINAL
ftr-453	835	1	section 168(g	LAW
ftr-453	837	1	the115	ORG
ftr-453	839	1	section 168(g	LAW
ftr-453	842	1	1999	DATE
ftr-453	842	2	26	CARDINAL
ftr-453	843	1	3	CARDINAL
ftr-453	843	2	june 28, 1999	DATE
ftr-453	846	1	106-2077	CARDINAL
ftr-453	846	2	72	DATE
ftr-453	846	3	1999	DATE
ftr-453	847	1	senate finance committee	ORG
ftr-453	849	1	ubit	PERSON
ftr-453	850	1	114	CARDINAL
ftr-453	850	2	william l. vallee	PERSON
ftr-453	850	3	jr.	PERSON
ftr-453	850	4	12	CARDINAL
ftr-453	850	5	fordham	ORG
ftr-453	851	1	l.j	ORG
ftr-453	852	1	349	CARDINAL
ftr-453	852	2	1983-84	DATE
ftr-453	853	1	treasury	ORG
ftr-453	853	2	congress	ORG
ftr-453	853	3	the early 1980’s	DATE
ftr-453	859	1	house of representatives	ORG
ftr-453	859	2	100th cong.	ORG
ftr-453	860	1	31	CARDINAL
ftr-453	860	2	1987	DATE
ftr-453	860	3	o. donaldson chapton	ORG
ftr-453	860	4	u.s.	GPE
ftr-453	860	5	treasury	ORG
ftr-453	861	1	115	CARDINAL
ftr-453	862	1	supra	PERSON
ftr-453	862	2	114	CARDINAL
ftr-453	862	3	352	CARDINAL
ftr-453	863	1	116	CARDINAL
ftr-453	865	1	40 years	DATE
ftr-453	867	1	118	CARDINAL
ftr-453	868	1	796	CARDINAL
ftr-453	868	2	florida	GPE
ftr-453	870	1	to119	PERSON
ftr-453	871	1	section 514(c)(9	LAW
ftr-453	872	1	the120	NORP
ftr-453	872	2	119	CARDINAL
ftr-453	874	1	120	CARDINAL
ftr-453	875	1	william b. holloway	PERSON
ftr-453	875	2	jr.	PERSON
ftr-453	875	3	87	CARDINAL
ftr-453	875	4	1517	CARDINAL
ftr-453	875	5	june 12, 2000	DATE
ftr-453	876	1	121	CARDINAL
ftr-453	877	1	congress	ORG
ftr-453	877	2	treasury	ORG
ftr-453	878	1	$1 million	MONEY
ftr-453	879	1	20 years	DATE
ftr-453	880	1	40-year	DATE
ftr-453	880	2	500,000	MONEY
ftr-453	881	1	40-year	DATE
ftr-453	881	2	500,000	MONEY
ftr-453	881	3	$1 million	MONEY
ftr-453	881	4	500,000	MONEY
ftr-453	882	1	500,000	MONEY
ftr-453	883	1	40 years	DATE
ftr-453	884	1	$1 million	MONEY
ftr-453	884	2	500,000	MONEY
ftr-453	885	1	the early years	DATE
ftr-453	885	2	the later years	DATE
ftr-453	887	1	114	CARDINAL
ftr-453	887	2	52	DATE
ftr-453	890	1	georgetown university	ORG
ftr-453	891	1	smith v. commissioner	ORG
ftr-453	891	2	50	CARDINAL
ftr-453	891	3	1444	CARDINAL
ftr-453	891	4	1985	DATE
ftr-453	893	1	d.	NORP
ftr-453	895	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-453	896	1	514(c)(9	CARDINAL
ftr-453	896	2	ubit	PERSON
ftr-453	897	1	797	CARDINAL
ftr-453	899	1	section 337(b	LAW
ftr-453	899	2	treasury	ORG
ftr-453	899	3	section 1.337(d)-4	LAW
ftr-453	900	1	treasury	ORG
ftr-453	900	2	section 1.337(d)-4	LAW
ftr-453	904	1	first	ORDINAL
ftr-453	905	1	section 337(b	LAW
ftr-453	905	2	treasury	ORG
ftr-453	905	3	section 1.337(d)-4	LAW
ftr-453	908	1	section 1245(b)(3	LAW
ftr-453	908	2	7	CARDINAL
ftr-453	909	1	122	CARDINAL
ftr-453	913	1	99-43	CARDINAL
ftr-453	913	2	1999	DATE
ftr-453	913	3	42	CARDINAL
ftr-453	914	1	506	CARDINAL
ftr-453	915	1	123	CARDINAL
ftr-453	916	1	514(c)(9	CARDINAL
ftr-453	916	2	ubit	PERSON
ftr-453	917	1	124	CARDINAL
ftr-453	918	1	general utilities & operating co.	ORG
ftr-453	918	2	v. helvering	PERSON
ftr-453	919	1	296	CARDINAL
ftr-453	919	2	200	CARDINAL
ftr-453	920	1	the tax reform act of	LAW
ftr-453	920	2	1986	DATE
ftr-453	922	1	125	CARDINAL
ftr-453	922	2	irc	PERSON
ftr-453	923	1	126	CARDINAL
ftr-453	925	1	798	CARDINAL
ftr-453	925	2	florida	GPE
ftr-453	931	1	section 1245	LAW
ftr-453	932	1	section 1245	LAW
ftr-453	935	1	section 1245(b)(3)130	LAW
ftr-453	936	1	ubit.	GPE
ftr-453	938	1	clinton	PERSON
ftr-453	939	1	127	CARDINAL
ftr-453	940	1	jeff strnad	PERSON
ftr-453	940	2	52	CARDINAL
ftr-453	940	3	smu	ORG
ftr-453	940	4	l. rev	PERSON
ftr-453	940	5	547	CARDINAL
ftr-453	940	6	547	CARDINAL
ftr-453	940	7	1999	DATE
ftr-453	940	8	u.s.	GPE
ftr-453	941	1	128	CARDINAL
ftr-453	943	1	129	CARDINAL
ftr-453	945	1	s.	PERSON
ftr-453	946	1	no. 1881	DATE
ftr-453	948	1	95	CARDINAL
ftr-453	948	2	1962	DATE
ftr-453	949	1	130	CARDINAL
ftr-453	951	1	131	CARDINAL
ftr-453	954	1	zero	CARDINAL
ftr-453	956	1	1245(b)(3	CARDINAL
ftr-453	957	1	132	CARDINAL
ftr-453	957	2	8	CARDINAL
ftr-453	957	3	116	CARDINAL
ftr-453	957	4	2001	DATE
ftr-453	957	5	13	CARDINAL
ftr-453	957	6	127	CARDINAL
ftr-453	958	1	799	CARDINAL
ftr-453	959	1	second	ORDINAL
ftr-453	962	1	at least two	CARDINAL
ftr-453	962	2	two	CARDINAL
ftr-453	963	1	first	ORDINAL
ftr-453	966	1	ubit	PERSON
ftr-453	974	1	first	ORDINAL
ftr-453	975	1	ubit	PERSON
ftr-453	976	1	133	CARDINAL
ftr-453	977	1	2255	CARDINAL
ftr-453	978	1	3 (1999	DATE
ftr-453	979	1	134	CARDINAL
ftr-453	981	1	8	CARDINAL
ftr-453	981	2	115	CARDINAL
ftr-453	981	3	135	CARDINAL
ftr-453	982	1	congress	ORG
ftr-453	982	2	1950	DATE
ftr-453	982	3	university hill foundation	ORG
ftr-453	982	4	five years	DATE
ftr-453	982	5	more than 20 years later	DATE
ftr-453	983	1	university hill foundation	ORG
ftr-453	983	2	51	CARDINAL
ftr-453	983	3	548	CARDINAL
ftr-453	983	4	1969	DATE
ftr-453	983	5	446	CARDINAL
ftr-453	983	6	701	CARDINAL
ftr-453	983	7	9th	ORDINAL
ftr-453	983	8	1971	DATE
ftr-453	984	1	florida	GPE
ftr-453	985	1	4:12	TIME
ftr-453	987	1	ubit	PERSON
ftr-453	990	1	ubit	PERSON
ftr-453	991	1	ubit	PERSON
ftr-453	992	1	ubit	PERSON
ftr-453	992	2	136	CARDINAL
ftr-453	994	1	supra	PERSON
ftr-453	994	2	114	CARDINAL
ftr-453	996	1	supra	PERSON
ftr-453	996	2	63-65	DATE
ftr-453	997	1	514(c)(9	MONEY
ftr-453	999	1	137	CARDINAL
ftr-453	1000	1	ubit	PERSON
ftr-453	1003	1	380	CARDINAL
ftr-453	1003	2	563	CARDINAL
ftr-453	1003	3	580	CARDINAL
ftr-453	1003	4	j.	PERSON
ftr-453	1004	1	treasury	ORG
ftr-453	1005	1	8	CARDINAL
ftr-453	1005	2	118	CARDINAL
ftr-453	1005	3	138	CARDINAL
ftr-453	1006	1	clinton	PERSON
ftr-453	1009	1	8	CARDINAL
ftr-453	1009	2	112	CARDINAL
ftr-453	1011	1	139	CARDINAL
ftr-453	1014	1	house	ORG
ftr-453	1015	1	2001	DATE
ftr-453	1015	2	801	CARDINAL
ftr-453	1022	1	ubit	PERSON
ftr-453	1023	1	second	ORDINAL
ftr-453	1028	1	two	CARDINAL
ftr-453	1029	1	first	ORDINAL
ftr-453	1029	2	ubit	PERSON
ftr-453	1031	1	s.	PERSON
ftr-453	1033	1	81-2375	CARDINAL
ftr-453	1035	1	3081	CARDINAL
ftr-453	1035	2	1950	DATE
ftr-453	1035	3	1950-2	DATE
ftr-453	1035	4	483	CARDINAL
ftr-453	1035	5	140	CARDINAL
ftr-453	1037	1	supra	PERSON
ftr-453	1037	2	69	CARDINAL
ftr-453	1038	1	142	CARDINAL
ftr-453	1039	1	charles t. clotfelter	PERSON
ftr-453	1039	2	39	CARDINAL
ftr-453	1039	3	w. res	PERSON
ftr-453	1040	1	l. rev	PERSON
ftr-453	1041	1	663	CARDINAL
ftr-453	1041	2	1988-89	DATE
ftr-453	1042	1	143	CARDINAL
ftr-453	1043	1	supra	PERSON
ftr-453	1043	2	99	CARDINAL
ftr-453	1044	1	144	CARDINAL
ftr-453	1045	1	brody	PERSON
ftr-453	1045	2	11	CARDINAL
ftr-453	1046	1	802	CARDINAL
ftr-453	1046	2	florida	GPE
ftr-453	1048	1	section 514(c)(9	LAW
ftr-453	1052	1	second	ORDINAL
ftr-453	1058	1	congress	ORG
ftr-453	1058	2	first	ORDINAL
ftr-453	1060	1	145	CARDINAL
ftr-453	1061	1	514(c)(9	CARDINAL
ftr-453	1062	1	146	CARDINAL
ftr-453	1063	1	the taxable year	DATE
ftr-453	1065	1	§ 1.514(c	ORG
ftr-453	1067	1	1.514(c)-2(b)(2)(i	CARDINAL
ftr-453	1069	1	147	CARDINAL
ftr-453	1071	1	1000	CARDINAL
ftr-453	1071	2	only 10	CARDINAL
ftr-453	1071	3	1000	CARDINAL
ftr-453	1072	1	david a. weisbach	PERSON
ftr-453	1072	2	supra	PERSON
ftr-453	1072	3	91	CARDINAL
ftr-453	1072	4	870	CARDINAL
ftr-453	1072	5	1999	DATE
ftr-453	1073	1	148	CARDINAL
ftr-453	1074	1	arthur a. feder	PERSON
ftr-453	1074	2	joel scharfstein	PERSON
ftr-453	1074	3	1987	DATE
ftr-453	1074	4	42	CARDINAL
ftr-453	1075	1	55	CARDINAL
ftr-453	1075	2	1988	DATE
ftr-453	1075	3	514(c)(9	MONEY
ftr-453	1076	1	149	CARDINAL
ftr-453	1077	1	supra	PERSON
ftr-453	1077	2	91	CARDINAL
ftr-453	1077	3	871	CARDINAL
ftr-453	1080	1	150	CARDINAL
ftr-453	1082	1	noncharitable	ORG
ftr-453	1084	1	2001	DATE
ftr-453	1084	2	803	CARDINAL
ftr-453	1092	1	one	CARDINAL
ftr-453	1097	1	153	CARDINAL
ftr-453	1098	1	511	CARDINAL
ftr-453	1100	1	zero	CARDINAL
ftr-453	1102	1	the ubit provisions	ORG
ftr-453	1103	1	house of representatives	ORG
ftr-453	1103	2	100th cong.	ORG
ftr-453	1104	1	30	CARDINAL
ftr-453	1104	2	1987	DATE
ftr-453	1104	3	o. donaldson chapton	ORG
ftr-453	1104	4	u.s.	GPE
ftr-453	1104	5	treasury	ORG
ftr-453	1105	1	151	CARDINAL
ftr-453	1105	2	2255	CARDINAL
ftr-453	1105	3	1st	ORDINAL
ftr-453	1106	1	1999	DATE
ftr-453	1106	2	2001	DATE
ftr-453	1106	3	13	CARDINAL
ftr-453	1106	4	124	CARDINAL
ftr-453	1106	5	152	CARDINAL
ftr-453	1107	1	2001	DATE
ftr-453	1107	2	13	CARDINAL
ftr-453	1107	3	127	CARDINAL
ftr-453	1107	4	153	CARDINAL
ftr-453	1109	1	1.501(c)(3)-1(d)(2	CARDINAL
ftr-453	1109	2	section 501(c)(3	LAW
ftr-453	1110	1	804	CARDINAL
ftr-453	1110	2	florida	GPE
ftr-453	1113	1	157	CARDINAL
ftr-453	1116	1	lars g. gustafsson	PERSON
ftr-453	1116	2	33	CARDINAL
ftr-453	1117	1	l. rev	PERSON
ftr-453	1117	2	587	CARDINAL
ftr-453	1117	3	1996	DATE
ftr-453	1119	1	rob atkinson	PERSON
ftr-453	1119	2	31	CARDINAL
ftr-453	1119	3	l. rev	PERSON
ftr-453	1119	4	501	CARDINAL
ftr-453	1119	5	1990	DATE
ftr-453	1119	6	john d. colombo &	ORG
ftr-453	1119	7	a. hall	PERSON
ftr-453	1119	8	1995	DATE
ftr-453	1119	9	atkinson	PERSON
ftr-453	1119	10	j. crimm	PERSON
ftr-453	1119	11	50	CARDINAL
ftr-453	1119	12	fla	GPE
ftr-453	1120	1	l. rev	PERSON
ftr-453	1121	1	419	CARDINAL
ftr-453	1121	2	1998	DATE
ftr-453	1122	1	154	CARDINAL
ftr-453	1125	1	1.501(c)(3)-1(d)(3	CARDINAL
ftr-453	1125	2	4	CARDINAL
ftr-453	1126	1	155	CARDINAL
ftr-453	1127	1	156	CARDINAL
ftr-453	1128	1	darryll k. jones	PERSON
ftr-453	1128	2	19	CARDINAL
ftr-453	1129	1	575	CARDINAL
ftr-453	1129	2	2000	DATE
ftr-453	1130	1	157	CARDINAL
ftr-453	1131	1	1.501(c)(3)-1(d)(1)(ii	CARDINAL
ftr-453	1132	1	158	CARDINAL
ftr-453	1133	1	155	CARDINAL
ftr-453	1133	2	159	CARDINAL
ftr-453	1134	1	bob jones university	ORG
ftr-453	1134	2	461	CARDINAL
ftr-453	1134	3	574	CARDINAL
ftr-453	1134	4	1591	DATE
ftr-453	1134	5	1983	DATE
ftr-453	1135	1	2001	DATE
ftr-453	1135	2	805	CARDINAL
ftr-453	1138	1	161	CARDINAL
ftr-453	1143	1	stated163	GPE
ftr-453	1144	1	first	ORDINAL
ftr-453	1146	1	two of the165 three	CARDINAL
ftr-453	1146	2	160	CARDINAL
ftr-453	1147	1	gustafsson	PERSON
ftr-453	1147	2	107	CARDINAL
ftr-453	1147	3	j. crimm	PERSON
ftr-453	1147	4	50	CARDINAL
ftr-453	1147	5	fla	GPE
ftr-453	1148	1	l. rev	PERSON
ftr-453	1148	2	419	CARDINAL
ftr-453	1148	3	425-427	CARDINAL
ftr-453	1148	4	1998	DATE
ftr-453	1149	1	161	CARDINAL
ftr-453	1151	1	153	CARDINAL
ftr-453	1152	1	162	CARDINAL
ftr-453	1153	1	supra	PERSON
ftr-453	1153	2	91	CARDINAL
ftr-453	1153	3	875	CARDINAL
ftr-453	1154	1	163	CARDINAL
ftr-453	1154	2	155	CARDINAL
ftr-453	1154	3	164	CARDINAL
ftr-453	1156	1	1.501(c)(3)-1(c)(1	ORG
ftr-453	1160	1	81	CARDINAL
ftr-453	1160	2	958	CARDINAL
ftr-453	1160	3	1983	DATE
ftr-453	1160	4	one	CARDINAL
ftr-453	1161	1	165	CARDINAL
ftr-453	1163	1	jones	PERSON
ftr-453	1163	2	156	CARDINAL
ftr-453	1165	1	united cancer council, inc.	ORG
ftr-453	1166	1	165	CARDINAL
ftr-453	1166	2	1173	CARDINAL
ftr-453	1166	3	1176	DATE
ftr-453	1166	4	7th	ORDINAL
ftr-453	1166	5	1999	DATE
ftr-453	1166	6	trustee	ORG
ftr-453	1170	1	806	CARDINAL
ftr-453	1170	2	florida	GPE
ftr-453	1176	1	166	CARDINAL
ftr-453	1177	1	two	CARDINAL
ftr-453	1178	1	columbo & hall	ORG
ftr-453	1178	2	153	CARDINAL
ftr-453	1178	3	38	CARDINAL
ftr-453	1178	4	john p.	PERSON
ftr-453	1178	5	section 501(c)(3	LAW
ftr-453	1178	6	1909	DATE
ftr-453	1178	7	u.s. dep’t	GPE
ftr-453	1179	1	treasury	ORG
ftr-453	1179	2	ed	PERSON
ftr-453	1179	3	1977	DATE
ftr-453	1181	1	167	CARDINAL
ftr-453	1182	1	supra	PERSON
ftr-453	1182	2	81	CARDINAL
ftr-453	1183	1	at least one	CARDINAL
ftr-453	1183	2	congress	ORG
ftr-453	1183	3	third	ORDINAL
ftr-453	1188	1	s.	PERSON
ftr-453	1189	1	2375	CARDINAL
ftr-453	1190	1	31	CARDINAL
ftr-453	1190	2	1950	DATE
ftr-453	1190	3	u.s.c.c.a.n. 3053,	LAW
ftr-453	1190	4	3084	DATE
ftr-453	1195	1	380	CARDINAL
ftr-453	1195	2	563	CARDINAL
ftr-453	1195	3	588	CARDINAL
ftr-453	1195	4	1965	DATE
ftr-453	1195	5	j. dissenting	PERSON
ftr-453	1196	1	807	CARDINAL
ftr-453	1205	1	two	CARDINAL
ftr-453	1206	1	first	ORDINAL
ftr-453	1207	1	second	ORDINAL
ftr-453	1208	1	second	ORDINAL
ftr-453	1209	1	168	CARDINAL
ftr-453	1211	1	supra	PERSON
ftr-453	1211	2	24-33	DATE
ftr-453	1211	3	51-68	CARDINAL
ftr-453	1213	1	supra	PERSON
ftr-453	1213	2	114	CARDINAL
ftr-453	1215	1	supra	PERSON
ftr-453	1215	2	120	CARDINAL
ftr-453	1216	1	congress	ORG
ftr-453	1219	1	432	CARDINAL
ftr-453	1221	1	1138	CARDINAL
ftr-453	1221	2	1984	DATE
ftr-453	1221	3	1984	DATE
ftr-453	1222	1	697	CARDINAL
ftr-453	1222	2	169	CARDINAL
ftr-453	1224	1	united cancer council, inc.	ORG
ftr-453	1225	1	165	CARDINAL
ftr-453	1225	2	1173	CARDINAL
ftr-453	1225	3	7th	ORDINAL
ftr-453	1225	4	1999	DATE
ftr-453	1227	1	171	CARDINAL
ftr-453	1228	1	156	CARDINAL
ftr-453	1229	1	172	CARDINAL
ftr-453	1229	2	birmingham	GPE
ftr-453	1230	1	college, inc.	ORG
ftr-453	1231	1	276	CARDINAL
ftr-453	1231	2	476	CARDINAL
ftr-453	1231	3	5th	ORDINAL
ftr-453	1231	4	1960	DATE
ftr-453	1233	1	808	CARDINAL
ftr-453	1233	2	florida	GPE
ftr-453	1238	1	one	CARDINAL
ftr-453	1238	2	section 501(c)(3).”174	LAW
ftr-453	1239	1	first	ORDINAL
ftr-453	1241	1	173	CARDINAL
ftr-453	1244	1	174	CARDINAL
ftr-453	1246	1	1.501(c)(3)-1(c)(1	ORG
ftr-453	1246	2	group, inc.	ORG
ftr-453	1247	1	70	CARDINAL
ftr-453	1247	2	352	CARDINAL
ftr-453	1247	3	1978	DATE
ftr-453	1248	1	175	CARDINAL
ftr-453	1249	1	81	CARDINAL
ftr-453	1249	2	958	CARDINAL
ftr-453	1249	3	1983	DATE
ftr-453	1250	1	176	CARDINAL
ftr-453	1251	1	966-67	CARDINAL
ftr-453	1251	2	noncharitable	ORG
ftr-453	1253	1	967	CARDINAL
ftr-453	1253	2	n.10	DATE
ftr-453	1254	1	1	CARDINAL
ftr-453	1254	2	2	CARDINAL
ftr-453	1254	3	3	CARDINAL
ftr-453	1255	1	frances r. hill & barbara l. kirschten	PERSON
ftr-453	1255	2	1994 & 1998	DATE
ftr-453	1256	1	2001	DATE
ftr-453	1259	1	second	ORDINAL
ftr-453	1260	1	centuries-old	DATE
ftr-453	1261	1	hundreds or thousands	CARDINAL
ftr-453	1261	2	each year	DATE
ftr-453	1262	1	one	CARDINAL
ftr-453	1268	1	two	CARDINAL
ftr-453	1268	2	second	ORDINAL
ftr-453	1269	1	first	ORDINAL
ftr-453	1270	1	177	CARDINAL
ftr-453	1271	1	better business bureau	ORG
ftr-453	1271	2	v. united states	PERSON
ftr-453	1271	3	326	CARDINAL
ftr-453	1271	4	u.s.	GPE
ftr-453	1271	5	279	CARDINAL
ftr-453	1271	6	283	CARDINAL
ftr-453	1272	1	better business bureau	ORG
ftr-453	1273	1	79	CARDINAL
ftr-453	1273	2	793	CARDINAL
ftr-453	1273	3	804	CARDINAL
ftr-453	1273	4	1982	DATE
ftr-453	1274	1	178	CARDINAL
ftr-453	1275	1	193-97	CARDINAL
ftr-453	1276	1	179	CARDINAL
ftr-453	1277	1	patrick h. lucas	PERSON
ftr-453	1277	2	hospitalphysician	NORP
ftr-453	1277	3	9	CARDINAL
ftr-453	1277	4	akron	ORG
ftr-453	1277	5	27	DATE
ftr-453	1277	6	1992	DATE
ftr-453	1277	7	hill &	ORG
ftr-453	1277	8	kirschten supra	PERSON
ftr-453	1277	9	176	CARDINAL
ftr-453	1278	1	180	CARDINAL
ftr-453	1279	1	1.501(c)(3)-1(d)(1)(ii	CARDINAL
ftr-453	1280	1	181	CARDINAL
ftr-453	1281	1	american campaign academy	ORG
ftr-453	1281	2	92	CARDINAL
ftr-453	1281	3	1053, 1066 (	PERCENT
ftr-453	1281	4	1989	DATE
ftr-453	1282	1	810	CARDINAL
ftr-453	1282	2	florida	GPE
ftr-453	1284	1	noncharitable	ORG
ftr-453	1286	1	second	ORDINAL
ftr-453	1286	2	182	CARDINAL
ftr-453	1287	1	1065-66	DATE
ftr-453	1288	1	183	CARDINAL
ftr-453	1289	1	noncharitable	ORG
ftr-453	1289	2	noncharitable private	ORG
ftr-453	1290	1	511-13	CARDINAL
ftr-453	1291	1	184	CARDINAL
ftr-453	1292	1	darryll k. jones	PERSON
ftr-453	1292	2	redlands surgical services	ORG
ftr-453	1292	3	89	CARDINAL
ftr-453	1292	4	121	CARDINAL
ftr-453	1292	5	oct. 2, 2000	DATE
ftr-453	1293	1	american campaign academy	ORG
ftr-453	1293	2	the republican party	ORG
ftr-453	1293	3	republican party	ORG
ftr-453	1294	1	92 t.c	QUANTITY
ftr-453	1294	2	1053	CARDINAL
ftr-453	1294	3	1074	DATE
ftr-453	1294	4	1989	DATE
ftr-453	1298	1	70-186	CARDINAL
ftr-453	1298	2	1970-1	DATE
ftr-453	1298	3	129	CARDINAL
ftr-453	1298	4	1970	DATE
ftr-453	1299	1	185	CARDINAL
ftr-453	1300	1	first	ORDINAL
ftr-453	1300	2	american campaign academy	ORG
ftr-453	1301	1	181	CARDINAL
ftr-453	1302	1	second	ORDINAL
ftr-453	1303	1	american campaign academy	ORG
ftr-453	1304	1	92	CARDINAL
ftr-453	1312	1	39,862	CARDINAL
ftr-453	1312	2	dec. 2, 1991	DATE
ftr-453	1314	1	bruce r. hopkins	PERSON
ftr-453	1314	2	19.10	CARDINAL
ftr-453	1314	3	7th	ORDINAL
ftr-453	1314	4	1998	DATE
ftr-453	1314	5	2001	DATE
ftr-453	1314	6	811	CARDINAL
ftr-453	1319	1	thousands	CARDINAL
ftr-453	1324	1	39,862	CARDINAL
ftr-453	1324	2	american campaign academy	ORG
ftr-453	1324	3	hill	PERSON
ftr-453	1324	4	kirschten	PERSON
ftr-453	1324	5	175	CARDINAL
ftr-453	1325	1	one	CARDINAL
ftr-453	1325	2	gcm 39,862	DATE
ftr-453	1326	1	179	CARDINAL
ftr-453	1326	2	29	CARDINAL
ftr-453	1327	1	gcm 39,862	DATE
ftr-453	1327	2	two	CARDINAL
ftr-453	1327	3	first	ORDINAL
ftr-453	1328	1	one	CARDINAL
ftr-453	1329	1	american campaign academy	ORG
ftr-453	1330	1	92 t.c	QUANTITY
ftr-453	1330	2	1053	CARDINAL
ftr-453	1331	1	second	ORDINAL
ftr-453	1333	1	186	CARDINAL
ftr-453	1336	1	39,862	CARDINAL
ftr-453	1336	2	dec. 2, 1991	DATE
ftr-453	1337	1	187	CARDINAL
ftr-453	1338	1	185	CARDINAL
ftr-453	1339	1	188	CARDINAL
ftr-453	1342	1	39,862	CARDINAL
ftr-453	1342	2	nov. 22, 1991	DATE
ftr-453	1343	1	190	CARDINAL
ftr-453	1345	1	only one	CARDINAL
ftr-453	1346	1	redlands surgical services	ORG
ftr-453	1346	2	113 t.c	QUANTITY
ftr-453	1347	1	47	DATE
ftr-453	1347	2	1999	DATE
ftr-453	1348	1	american campaign academy	ORG
ftr-453	1348	2	92	CARDINAL
ftr-453	1348	3	1053	CARDINAL
ftr-453	1348	4	1078	CARDINAL
ftr-453	1348	5	1978	DATE
ftr-453	1348	6	812	CARDINAL
ftr-453	1348	7	florida	GPE
ftr-453	1348	8	two	CARDINAL
ftr-453	1349	1	first	ORDINAL
ftr-453	1351	1	193	CARDINAL
ftr-453	1354	1	new york university	ORG
ftr-453	1360	1	two	CARDINAL
ftr-453	1360	2	first	ORDINAL
ftr-453	1361	1	noncharitable	ORG
ftr-453	1363	1	republican	NORP
ftr-453	1363	2	kj	ORG
ftr-453	1364	1	74	CARDINAL
ftr-453	1365	1	cch	PERSON
ftr-453	1365	2	669	CARDINAL
ftr-453	1365	3	671-72	CARDINAL
ftr-453	1367	1	192	CARDINAL
ftr-453	1368	1	502	CARDINAL
ftr-453	1370	1	193	CARDINAL
ftr-453	1371	1	university hill foundation	ORG
ftr-453	1371	2	446	CARDINAL
ftr-453	1371	3	701	CARDINAL
ftr-453	1371	4	704	CARDINAL
ftr-453	1371	5	708	CARDINAL
ftr-453	1371	6	9th	ORDINAL
ftr-453	1371	7	1971	DATE
ftr-453	1372	1	194	CARDINAL
ftr-453	1373	1	c.f. mueller co.	ORG
ftr-453	1374	1	190	CARDINAL
ftr-453	1374	2	120	CARDINAL
ftr-453	1374	3	123	CARDINAL
ftr-453	1374	4	3rd	ORDINAL
ftr-453	1374	5	1950	DATE
ftr-453	1375	1	195	CARDINAL
ftr-453	1375	2	roche	ORG
ftr-453	1375	3	beach , inc.	ORG
ftr-453	1376	1	96	CARDINAL
ftr-453	1376	2	776	CARDINAL
ftr-453	1376	3	778	CARDINAL
ftr-453	1376	4	1938	DATE
ftr-453	1377	1	196	CARDINAL
ftr-453	1378	1	502	CARDINAL
ftr-453	1378	2	511	CARDINAL
ftr-453	1378	3	1950	DATE
ftr-453	1379	1	197	CARDINAL
ftr-453	1381	1	65	CARDINAL
ftr-453	1382	1	2191	DATE
ftr-453	1382	2	2195	CARDINAL
ftr-453	1382	3	1993	DATE
ftr-453	1382	4	aff’d 58	ORG
ftr-453	1382	5	401	CARDINAL
ftr-453	1382	6	1995	DATE
ftr-453	1384	1	198	CARDINAL
ftr-453	1386	1	american campaign academy	ORG
ftr-453	1386	2	92	CARDINAL
ftr-453	1387	1	813	CARDINAL
ftr-453	1387	2	one	CARDINAL
ftr-453	1392	1	second	ORDINAL
ftr-453	1394	1	first	ORDINAL
ftr-453	1397	1	one	CARDINAL
ftr-453	1398	1	200	CARDINAL
ftr-453	1399	1	at least one	CARDINAL
ftr-453	1400	1	asa	ORG
ftr-453	1400	2	201	CARDINAL
ftr-453	1400	3	3d 505	CARDINAL
ftr-453	1400	4	514	CARDINAL
ftr-453	1400	5	1999	DATE
ftr-453	1401	1	asa investerings	ORG
ftr-453	1402	1	516	CARDINAL
ftr-453	1404	1	smith v. commissioner	ORG
ftr-453	1404	2	50	CARDINAL
ftr-453	1405	1	1444	CARDINAL
ftr-453	1405	2	1985	DATE
ftr-453	1406	1	smith	GPE
ftr-453	1406	2	georgetown [university’s	ORG
ftr-453	1407	1	1451	CARDINAL
ftr-453	1408	1	201	CARDINAL
ftr-453	1409	1	bob jones university	ORG
ftr-453	1409	2	v. united states	PERSON
ftr-453	1409	3	461	CARDINAL
ftr-453	1409	4	574	CARDINAL
ftr-453	1409	5	1983	DATE
ftr-453	1411	1	582	CARDINAL
ftr-453	1411	2	584	CARDINAL
ftr-453	1411	3	586	CARDINAL
ftr-453	1413	1	202	CARDINAL
ftr-453	1414	1	congress	ORG
ftr-453	1415	1	162	CARDINAL
ftr-453	1416	1	s.	PERSON
ftr-453	1416	2	552	CARDINAL
ftr-453	1416	3	91st	CARDINAL
ftr-453	1417	1	274	CARDINAL
ftr-453	1417	2	1969	DATE
ftr-453	1419	1	the supreme court	ORG
ftr-453	1419	2	congress	ORG
ftr-453	1420	1	v. tellier	PERSON
ftr-453	1420	2	383	CARDINAL
ftr-453	1420	3	687	CARDINAL
ftr-453	1420	4	693	CARDINAL
ftr-453	1420	5	1966	DATE
ftr-453	1421	1	203	CARDINAL
ftr-453	1422	1	david a. brennen	PERSON
ftr-453	1422	2	bob jones university	ORG
ftr-453	1422	3	treasury	ORG
ftr-453	1423	1	david a. brennen	PERSON
ftr-453	1423	2	33	CARDINAL
ftr-453	1424	1	davis l. rev	PERSON
ftr-453	1424	2	389	CARDINAL
ftr-453	1424	3	2000	DATE
ftr-453	1426	1	4	DATE
ftr-453	1426	2	treasury	ORG
ftr-453	1427	1	814	CARDINAL
ftr-453	1427	2	florida	GPE
ftr-453	1429	1	the supreme court	ORG
ftr-453	1440	1	a few more years	DATE
ftr-453	1441	1	204	CARDINAL
ftr-453	1442	1	v. tellier	PERSON
ftr-453	1442	2	383	CARDINAL
ftr-453	1442	3	687	CARDINAL
ftr-453	1442	4	693-94	CARDINAL
ftr-453	1442	5	congress	ORG
ftr-453	1443	1	205	CARDINAL
ftr-453	1444	1	bob jones university	ORG
ftr-453	1444	2	v. united states	PERSON
ftr-453	1444	3	461	CARDINAL
ftr-453	1444	4	574	CARDINAL
ftr-453	1444	5	1983	DATE
ftr-453	1445	1	206	CARDINAL
ftr-453	1450	1	591-92	QUANTITY
ftr-453	1450	2	207	CARDINAL
ftr-453	1452	1	one	CARDINAL
ftr-453	1453	1	fred stokeld	PERSON
ftr-453	1453	2	irs	ORG
ftr-453	1453	3	76	CARDINAL
ftr-453	1453	4	324	CARDINAL
ftr-453	1453	5	1997	DATE
ftr-453	1454	1	208	CARDINAL
ftr-453	1455	1	supra	PERSON
ftr-453	1455	2	91	CARDINAL
ftr-453	1455	3	871	CARDINAL
ftr-453	1456	1	2001	DATE
ftr-453	1456	2	815	CARDINAL
ftr-453	1461	1	one	CARDINAL
ftr-453	1463	1	one	CARDINAL
ftr-453	1463	2	one	CARDINAL
ftr-453	1469	1	congress	ORG
ftr-453	1470	1	congress	ORG
ftr-453	1471	1	209	CARDINAL
ftr-453	1472	1	robert frost	PERSON
ftr-453	1472	2	224	CARDINAL
ftr-453	1472	3	edward connery lathem ed.	PERSON
ftr-453	1472	4	1969	DATE
ftr-453	1473	1	210	CARDINAL
ftr-453	1474	1	david ignatius	PERSON
ftr-453	1474	2	billion-dollar	MONEY
ftr-453	1474	3	washington post	ORG
ftr-453	1474	4	14, 2000	DATE
ftr-453	1475	1	211	CARDINAL
ftr-453	1476	1	new york	GPE
ftr-453	1476	2	83	CARDINAL
ftr-453	1476	3	879	CARDINAL
ftr-453	1476	4	1999	DATE
ftr-453	1477	1	212	CARDINAL
ftr-453	1478	1	v. tellier	PERSON
ftr-453	1478	2	383	CARDINAL
ftr-453	1478	3	687	CARDINAL
ftr-453	1478	4	693	CARDINAL
ftr-453	1478	5	1966	DATE
ftr-453	1479	1	213	CARDINAL
ftr-453	1479	2	section 2	LAW
ftr-453	1479	3	1999	DATE
ftr-453	1479	4	congress	ORG
ftr-453	1479	5	1	CARDINAL
ftr-453	1479	6	816	CARDINAL
ftr-453	1479	7	florida	GPE
ftr-453	1483	1	congress	ORG
ftr-453	1484	1	congress	ORG
ftr-453	1486	1	first	ORDINAL
ftr-453	1487	1	be215	PERSON
ftr-453	1489	1	congress	ORG
ftr-453	1490	1	2	CARDINAL
ftr-453	1490	2	1986	DATE
ftr-453	1492	1	2255	CARDINAL
ftr-453	1493	1	1st	ORDINAL
ftr-453	1494	1	1999	DATE
ftr-453	1495	1	214	CARDINAL
ftr-453	1496	1	congress	ORG
ftr-453	1497	1	s.	PERSON
ftr-453	1497	2	552	CARDINAL
ftr-453	1497	3	91st	CARDINAL
ftr-453	1498	1	274	CARDINAL
ftr-453	1498	2	1969	DATE
ftr-453	1500	1	1.162-1(a	CARDINAL
ftr-453	1500	2	december 30, 1969	DATE
ftr-453	1500	3	section 162	LAW
ftr-453	1501	1	215	CARDINAL
ftr-453	1502	1	irs	ORG
ftr-453	1502	2	first	ORDINAL
ftr-453	1502	3	170	CARDINAL
ftr-453	1505	1	bob jones university	PERSON
ftr-453	1505	2	461	CARDINAL
ftr-453	1505	3	u.s.	GPE
ftr-453	1505	4	597	CARDINAL
ftr-453	1506	1	817	CARDINAL
ftr-453	1506	2	congress	ORG
ftr-453	1507	1	congress	ORG
ftr-453	1507	2	one	CARDINAL
ftr-453	1507	3	two	CARDINAL
ftr-453	1508	1	charities	ORG
ftr-453	1511	1	congress	ORG
ftr-453	1514	1	congress	ORG
ftr-453	1515	1	congress	ORG
ftr-453	1515	2	a220 216	ORG
ftr-453	1516	1	david p. hariton	PERSON
ftr-453	1516	2	52	CARDINAL
ftr-453	1517	1	235	CARDINAL
ftr-453	1517	2	1999	DATE
ftr-453	1518	1	217	CARDINAL
ftr-453	1519	1	irc § 6111	ORG
ftr-453	1519	2	6662	DATE
ftr-453	1519	3	6700	CARDINAL
ftr-453	1521	1	218	CARDINAL
ftr-453	1522	1	217	CARDINAL
ftr-453	1523	1	219	CARDINAL
ftr-453	1524	1	tellier	PERSON
ftr-453	1524	2	383	CARDINAL
ftr-453	1524	3	687	CARDINAL
ftr-453	1524	4	693	CARDINAL
ftr-453	1524	5	1966	DATE
ftr-453	1525	1	220	CARDINAL
ftr-453	1526	1	irs	ORG
ftr-453	1526	2	congress	ORG
ftr-453	1526	3	1978	DATE
ftr-453	1527	1	mortimer caplin	PERSON
ftr-453	1527	2	the internal revenue service	ORG
ftr-453	1527	3	1987	DATE
ftr-453	1527	4	6 va	FAC
ftr-453	1528	1	709	CARDINAL
ftr-453	1528	2	714	CARDINAL
ftr-453	1528	3	1987	DATE
ftr-453	1529	1	1984	DATE
ftr-453	1529	2	second	ORDINAL
ftr-453	1530	1	congress	ORG
ftr-453	1533	1	thousands	CARDINAL
ftr-453	1535	1	98-432	CARDINAL
ftr-453	1536	1	1094	DATE
ftr-453	1536	2	1095	DATE
ftr-453	1536	3	1984	DATE
ftr-453	1537	1	caplin	PERSON
ftr-453	1537	2	1984	DATE
ftr-453	1537	3	818	CARDINAL
ftr-453	1537	4	florida	GPE
ftr-453	1541	1	congress	ORG
ftr-453	1541	2	second	ORDINAL
ftr-453	1543	1	congress	ORG
ftr-453	1544	1	congress	ORG
ftr-453	1545	1	judiciary can224	ORG
ftr-453	1552	1	caplin	PERSON
ftr-453	1552	2	715	CARDINAL
ftr-453	1554	1	congress	ORG
ftr-453	1554	2	the tax reform act of	LAW
ftr-453	1554	3	1986	DATE
ftr-453	1555	1	s.	PERSON
ftr-453	1556	1	313	CARDINAL
ftr-453	1556	2	99th cong	LOC
ftr-453	1558	1	4	CARDINAL
ftr-453	1558	2	713	CARDINAL
ftr-453	1558	3	1986	DATE
ftr-453	1559	1	426	CARDINAL
ftr-453	1559	2	99th	ORDINAL
ftr-453	1560	1	54-55	CARDINAL
ftr-453	1560	2	1985	DATE
ftr-453	1560	3	the tax reform act of	LAW
ftr-453	1560	4	1986	DATE
ftr-453	1560	5	6-7	CARDINAL
ftr-453	1560	6	209-212	CARDINAL
ftr-453	1560	7	1987	DATE
ftr-453	1561	1	221	CARDINAL
ftr-453	1562	1	supra	PERSON
ftr-453	1562	2	19	CARDINAL
ftr-453	1563	1	222	CARDINAL
ftr-453	1568	1	223	CARDINAL
ftr-453	1569	1	caplin	PERSON
ftr-453	1570	1	caplin	PERSON
ftr-453	1570	2	supra	PERSON
ftr-453	1570	3	220	CARDINAL
ftr-453	1570	4	725	CARDINAL
ftr-453	1571	1	224	CARDINAL
ftr-453	1572	1	s.	PERSON
ftr-453	1572	2	2375	CARDINAL
ftr-453	1574	1	31	CARDINAL
ftr-453	1574	2	1950	DATE
ftr-453	1574	3	u.s.c.c.a.n. 3053,	LAW
ftr-453	1574	4	3084	DATE
ftr-453	1574	5	514	CARDINAL
ftr-453	1575	1	552	CARDINAL
ftr-453	1575	2	91st	CARDINAL
ftr-453	1576	1	62	CARDINAL
ftr-453	1576	2	1969	DATE
ftr-453	1576	3	1969	DATE
ftr-453	1576	4	u.s.c.c.a.n. 2027,	LAW
ftr-453	1576	5	2091	DATE
ftr-453	1576	6	514	CARDINAL
ftr-453	1576	7	432	CARDINAL
ftr-453	1578	1	1138	CARDINAL
ftr-453	1578	2	1984	DATE
ftr-453	1578	3	1984	DATE
ftr-453	1578	4	1151	CARDINAL
ftr-453	1578	5	514(c)(9	MONEY
ftr-453	1579	1	2001	DATE
ftr-453	1579	2	819	CARDINAL
ftr-453	1580	1	vi	PERSON
ftr-453	1586	1	one	CARDINAL
ftr-453	1587	1	first	ORDINAL
ftr-453	1598	1	225	CARDINAL
ftr-453	1599	1	one	CARDINAL
ftr-453	1600	1	supra	PERSON
ftr-453	1600	2	113	CARDINAL
ftr-453	1601	1	226	CARDINAL
ftr-453	1602	1	14	CARDINAL
ftr-453	1602	2	820	CARDINAL
ftr-453	1602	3	florida	GPE
ftr-453	1604	1	for227 example	ORG
ftr-453	1617	1	congress	ORG
ftr-453	1617	2	as229	ORG
ftr-453	1620	1	227	CARDINAL
ftr-453	1621	1	supra	PERSON
ftr-453	1621	2	24-33	DATE
ftr-453	1622	1	228	CARDINAL
ftr-453	1624	1	supra	PERSON
ftr-453	1624	2	179-91	CARDINAL
ftr-453	1625	1	229	CARDINAL
ftr-453	1626	1	512(b)(1)-(3	CARDINAL
ftr-453	1627	1	821	CARDINAL
ftr-453	1629	1	two	CARDINAL
ftr-453	1629	2	1	CARDINAL
ftr-453	1629	3	2	CARDINAL
ftr-453	1636	1	one	CARDINAL
ftr-453	1638	1	230	CARDINAL
ftr-453	1639	1	113	CARDINAL
ftr-453	1640	1	231	CARDINAL
ftr-453	1640	2	6011	CARDINAL
ftr-453	1641	1	232	CARDINAL
ftr-453	1641	2	6111(b)(1	MONEY
ftr-453	1642	1	233	CARDINAL
ftr-453	1644	1	822	CARDINAL
ftr-453	1644	2	florida	GPE
ftr-453	1650	1	235	CARDINAL
ftr-453	1652	1	one	CARDINAL
ftr-453	1657	1	one	CARDINAL
ftr-453	1659	1	one	CARDINAL
ftr-453	1660	1	234	CARDINAL
ftr-453	1661	1	johnson	PERSON
ftr-453	1661	2	19	CARDINAL
ftr-453	1661	3	4	CARDINAL
ftr-453	1663	1	301.6111	CARDINAL
ftr-453	1663	2	johnson	PERSON
ftr-453	1665	1	1.6011-4t(a)(3	CARDINAL
ftr-453	1666	1	235	CARDINAL
ftr-453	1667	1	301.6111-4t(b)(4	CARDINAL
ftr-453	1667	2	$5 million	MONEY
ftr-453	1667	3	a single year	DATE
ftr-453	1667	4	$10 million	MONEY
ftr-453	1667	5	years	DATE
ftr-453	1669	1	236	CARDINAL
ftr-453	1670	1	1.6011-4t(b)(3)(ii	CARDINAL
ftr-453	1671	1	2001	DATE
ftr-453	1671	2	823	CARDINAL
ftr-453	1681	1	one	CARDINAL
ftr-453	1682	1	hundreds	CARDINAL
ftr-453	1687	1	one	CARDINAL
ftr-453	1688	1	237	CARDINAL
ftr-453	1690	1	238	CARDINAL
ftr-453	1691	1	228	CARDINAL
ftr-453	1692	1	239	CARDINAL
ftr-453	1694	1	section 3802	LAW
ftr-453	1694	2	1998	DATE
ftr-453	1694	3	24	CARDINAL
ftr-453	1695	1	508	CARDINAL
ftr-453	1695	2	annual	DATE
ftr-453	1696	1	irs	ORG
ftr-453	1696	2	990 (	ORG
ftr-453	1697	1	6104	DATE
ftr-453	1697	2	annual	DATE
ftr-453	1698	1	240	CARDINAL
ftr-453	1698	2	6111(b)(1	CARDINAL
ftr-453	1699	1	824	CARDINAL
ftr-453	1699	2	florida	GPE
ftr-453	1711	1	one	CARDINAL
ftr-453	1711	2	two	CARDINAL
ftr-453	1716	1	one year	DATE
ftr-453	1716	2	one day	DATE
ftr-453	1716	3	241	CARDINAL
ftr-453	1718	1	242	CARDINAL
ftr-453	1719	1	weitz	PERSON
ftr-453	1719	2	56	CARDINAL
ftr-453	1720	1	1422	CARDINAL
ftr-453	1720	2	1989	DATE
ftr-453	1720	3	herman v. united states	PERSON
ftr-453	1720	4	73	CARDINAL
ftr-453	1720	5	f. supp	PERSON
ftr-453	1721	1	2d 912	DATE
ftr-453	1721	2	tenn.	GPE
ftr-453	1721	3	1999	DATE
ftr-453	1722	1	243	CARDINAL
ftr-453	1724	1	301.7701-3	DATE
ftr-453	1725	1	herman	PERSON
ftr-453	1725	2	99	CARDINAL
ftr-453	1725	3	50,899	CARDINAL
ftr-453	1726	1	244	CARDINAL
ftr-453	1728	1	more than one year	DATE
ftr-453	1730	1	825	CARDINAL
ftr-453	1735	1	at247	ORG
ftr-453	1735	2	1,500,000	MONEY
ftr-453	1735	3	only $40,000	MONEY
ftr-453	1736	1	1,000,000	MONEY
ftr-453	1737	1	1,000,000	MONEY
ftr-453	1740	1	245	CARDINAL
ftr-453	1742	1	246	CARDINAL
ftr-453	1744	1	73	CARDINAL
ftr-453	1744	2	f. supp	PERSON
ftr-453	1745	1	2d	DATE
ftr-453	1745	2	915	CARDINAL
ftr-453	1745	3	247	CARDINAL
ftr-453	1746	1	weitz	PERSON
ftr-453	1747	1	56	CARDINAL
ftr-453	1747	2	1422	CARDINAL
ftr-453	1747	3	1989	DATE
ftr-453	1750	1	congress	ORG
ftr-453	1751	1	irc § 170(e	ORG
ftr-453	1753	1	248	CARDINAL
ftr-453	1754	1	herman	GPE
ftr-453	1754	2	llc	DATE
ftr-453	1754	3	40,000	MONEY
ftr-453	1754	4	more than $1,000,000	MONEY
ftr-453	1755	1	73	CARDINAL
ftr-453	1755	2	f. supp	PERSON
ftr-453	1756	1	2d	DATE
ftr-453	1756	2	916	CARDINAL
ftr-453	1757	1	249	CARDINAL
ftr-453	1758	1	301.6111	CARDINAL
ftr-453	1759	1	llc	GPE
ftr-453	1762	1	2001	DATE
ftr-453	1762	2	13	CARDINAL
ftr-453	1762	3	124	CARDINAL
ftr-453	1763	1	826	CARDINAL
ftr-453	1763	2	florida	GPE
ftr-453	1767	1	two	CARDINAL
ftr-453	1767	2	750,000	MONEY
ftr-453	1767	3	two	CARDINAL
ftr-453	1770	1	two	CARDINAL
ftr-453	1773	1	100,000	MONEY
ftr-453	1773	2	1,000,000	MONEY
ftr-453	1777	1	congress	ORG
ftr-453	1781	1	250	CARDINAL
ftr-453	1782	1	congress	ORG
ftr-453	1783	1	251	CARDINAL
ftr-453	1784	1	170	CARDINAL
ftr-453	1785	1	252	CARDINAL
ftr-453	1786	1	170(f)(8	CARDINAL
ftr-453	1787	1	2001	DATE
ftr-453	1787	2	827	CARDINAL
ftr-453	1792	1	the ubit penalty	ORG
ftr-453	1793	1	the year	DATE
ftr-453	1795	1	charity’s253	NORP
ftr-453	1798	1	vii	PERSON
ftr-453	1801	1	first	ORDINAL
ftr-453	1807	1	zero	CARDINAL
ftr-453	1808	1	some zero	CARDINAL
ftr-453	1808	2	253	CARDINAL
ftr-453	1811	1	4961	DATE
ftr-453	1812	1	254	CARDINAL
ftr-453	1814	1	255	CARDINAL
ftr-453	1815	1	kenneth kies	PERSON
ftr-453	1816	1	kies	PERSON
ftr-453	1816	2	13	CARDINAL
ftr-453	1816	3	828	CARDINAL
ftr-453	1816	4	florida	GPE
ftr-453	1833	1	first	ORDINAL
ftr-453	1834	1	second	ORDINAL
ftr-453	1839	1	one	CARDINAL
ftr-453	1843	1	annual	DATE