id	sid	eid	entity	type
ftr-458	1	1	florida	GPE
ftr-458	1	2	3 1996	DATE
ftr-458	1	3	deborah l. paut"	PERSON
ftr-458	1	4	i. introduction	PERSON
ftr-458	1	5	3 ii	CARDINAL
ftr-458	2	1	8 a.	PERCENT
ftr-458	2	2	9	CARDINAL
ftr-458	2	3	13	CARDINAL
ftr-458	3	1	14 ii	CARDINAL
ftr-458	4	1	17	CARDINAL
ftr-458	4	2	20	CARDINAL
ftr-458	6	1	21 1	DATE
ftr-458	7	1	21 2	DATE
ftr-458	7	2	22 3	CARDINAL
ftr-458	7	3	22 4	DATE
ftr-458	7	4	24 5	DATE
ftr-458	7	5	25	CARDINAL
ftr-458	7	6	26	CARDINAL
ftr-458	7	7	a. hedges	PERSON
ftr-458	7	8	27	CARDINAL
ftr-458	7	9	29 1	CARDINAL
ftr-458	9	1	29	CARDINAL
ftr-458	9	2	henry j. aaron et al eds.	PERSON
ftr-458	9	3	1988	DATE
ftr-458	10	1	benjamin n. cardozo	PERSON
ftr-458	11	1	a.b.. 1986	ORG
ftr-458	11	2	j.d.. 1989	ORG
ftr-458	11	3	harvard university	ORG
ftr-458	12	1	1994	DATE
ftr-458	12	2	new york university	ORG
ftr-458	13	1	reuven avi-yonah	PERSON
ftr-458	13	2	joseph bankman	PERSON
ftr-458	14	1	kevin buehler	PERSON
ftr-458	14	2	lawrence cunningham	PERSON
ftr-458	15	1	nicholas gunther	PERSON
ftr-458	15	2	arthur jacobson	PERSON
ftr-458	15	3	michael knoll	PERSON
ftr-458	15	4	liam murphy	PERSON
ftr-458	16	1	anthony polito	PERSON
ftr-458	17	1	leo schmolka	PERSON
ftr-458	17	2	david shakow	PERSON
ftr-458	17	3	nancy staudt	PERSON
ftr-458	17	4	stewart sterk	PERSON
ftr-458	17	5	alvin warren	PERSON
ftr-458	18	1	edward zelinsky	PERSON
ftr-458	19	1	eric zolt	PERSON
ftr-458	19	2	the new york university school of law	ORG
ftr-458	19	3	february 1996	DATE
ftr-458	21	1	florida	GPE
ftr-458	21	2	2	CARDINAL
ftr-458	21	3	31 3	DATE
ftr-458	22	1	32 4	DATE
ftr-458	22	2	32	CARDINAL
ftr-458	22	3	34	CARDINAL
ftr-458	22	4	d.	NORP
ftr-458	22	5	35	CARDINAL
ftr-458	22	6	36	CARDINAL
ftr-458	23	1	37	CARDINAL
ftr-458	23	2	39	CARDINAL
ftr-458	23	3	40	CARDINAL
ftr-458	25	1	41	CARDINAL
ftr-458	25	2	46 vi	PERSON
ftr-458	27	1	48	CARDINAL
ftr-458	28	1	3:1	CARDINAL
ftr-458	28	2	49 1996	DATE
ftr-458	28	3	3	CARDINAL
ftr-458	34	1	two	CARDINAL
ftr-458	34	2	1	CARDINAL
ftr-458	35	1	million	CARDINAL
ftr-458	35	2	above $ million	MONEY
ftr-458	36	1	6%	PERCENT
ftr-458	36	2	each year	DATE
ftr-458	36	3	million	CARDINAL
ftr-458	42	1	1	MONEY
ftr-458	43	1	edward d. kleinbard &	ORG
ftr-458	43	2	w. nijenhuis	PERSON
ftr-458	43	3	53	CARDINAL
ftr-458	44	1	fed	ORG
ftr-458	45	1	1995	DATE
ftr-458	46	1	100	MONEY
ftr-458	48	1	s100	PRODUCT
ftr-458	48	2	one	CARDINAL
ftr-458	48	3	100	MONEY
ftr-458	49	1	2	CARDINAL
ftr-458	51	1	nancy	PERSON
ftr-458	51	2	steve krull	PERSON
ftr-458	51	3	3	CARDINAL
ftr-458	51	4	3	CARDINAL
ftr-458	51	5	jack c. francis et al	PERSON
ftr-458	51	6	1995	DATE
ftr-458	52	1	henry t.c	PERSON
ftr-458	52	2	hu	PERSON
ftr-458	52	3	73 tex	QUANTITY
ftr-458	52	4	l. rev	PERSON
ftr-458	52	5	985	CARDINAL
ftr-458	53	1	996	CARDINAL
ftr-458	53	2	1985	DATE
ftr-458	53	3	one	CARDINAL
ftr-458	55	1	florida	GPE
ftr-458	55	2	two	CARDINAL
ftr-458	56	1	january 12, 1996	DATE
ftr-458	56	2	treasury	ORG
ftr-458	57	1	3	CARDINAL
ftr-458	59	1	one	CARDINAL
ftr-458	61	1	1996	DATE
ftr-458	61	2	clinton	PERSON
ftr-458	61	3	1997	DATE
ftr-458	61	4	congress	ORG
ftr-458	61	5	march 19, 1996 § 9512	DATE
ftr-458	61	6	daily	DATE
ftr-458	61	7	55	CARDINAL
ftr-458	61	8	supp	GPE
ftr-458	62	1	mar. 21, 1996	DATE
ftr-458	63	1	treasury	ORG
ftr-458	63	2	treasury	ORG
ftr-458	63	3	jan. 12, 1996	DATE
ftr-458	64	1	congress	ORG
ftr-458	64	2	january 6, 1996	DATE
ftr-458	64	3	37	CARDINAL
ftr-458	64	4	jan. 24, 1996	DATE
ftr-458	65	1	thomas daschle	PERSON
ftr-458	66	1	tom herman	PERSON
ftr-458	66	2	white house	ORG
ftr-458	66	3	wall st. j.	PERSON
ftr-458	66	4	jan. 15, 1996	DATE
ftr-458	67	1	este6 lauder	ORG
ftr-458	68	1	allan sloan	PERSON
ftr-458	68	2	lauder family's	PERSON
ftr-458	69	1	nov. 28, 1995	DATE
ftr-458	69	2	rob marvin	PERSON
ftr-458	69	3	daily	DATE
ftr-458	69	4	dec. 12, 1995	DATE
ftr-458	69	5	g-3	ORG
ftr-458	70	1	supra	PERSON
ftr-458	71	1	n.y. st	GPE
ftr-458	72	1	sec	ORG
ftr-458	73	1	mar. 1, 1996	DATE
ftr-458	73	2	96	CARDINAL
ftr-458	73	3	mar. 6, 1996	DATE
ftr-458	74	1	n.y.	GPE
ftr-458	74	2	st. b. ass'n	PERSON
ftr-458	75	1	clinton	PERSON
ftr-458	77	1	§§ 9511	ORG
ftr-458	77	2	9514	CARDINAL
ftr-458	77	3	treasury	ORG
ftr-458	77	4	clinton	PERSON
ftr-458	77	5	seven-year	DATE
ftr-458	77	6	daily	DATE
ftr-458	77	7	236	CARDINAL
ftr-458	77	8	l-28	PRODUCT
ftr-458	77	9	dec. 8, 1995	DATE
ftr-458	78	1	4	CARDINAL
ftr-458	78	2	alan l. feld	PERSON
ftr-458	78	3	44	CARDINAL
ftr-458	79	1	409	CARDINAL
ftr-458	79	2	442	CARDINAL
ftr-458	79	3	1991	DATE
ftr-458	79	4	deborah h. schenk	PERSON
ftr-458	81	1	5	CARDINAL
ftr-458	81	2	daniel n. shaviro	PERSON
ftr-458	83	1	3:1	CARDINAL
ftr-458	88	1	haig-simons	ORG
ftr-458	88	2	6	CARDINAL
ftr-458	90	1	david p. hariton	PERSON
ftr-458	90	2	43	CARDINAL
ftr-458	91	1	731	CARDINAL
ftr-458	91	2	1988	DATE
ftr-458	91	3	randall k.c	PERSON
ftr-458	91	4	kau	PERSON
ftr-458	91	5	68	CARDINAL
ftr-458	91	6	1003	DATE
ftr-458	91	7	1990	DATE
ftr-458	91	8	bruce kayle.	PERSON
ftr-458	93	1	48	CARDINAL
ftr-458	93	2	tax l. rev	PERSON
ftr-458	93	3	233	CARDINAL
ftr-458	93	4	1993	DATE
ftr-458	93	5	edward d. kleinbard	PERSON
ftr-458	93	6	71	CARDINAL
ftr-458	93	7	783	CARDINAL
ftr-458	93	8	1993	DATE
ftr-458	93	9	reed shuldiner	PERSON
ftr-458	93	10	71 tex	QUANTITY
ftr-458	93	11	l. rev	PERSON
ftr-458	94	1	243	CARDINAL
ftr-458	94	2	1992	DATE
ftr-458	95	1	lewis r. steinberg	PERSON
ftr-458	95	2	fla	GPE
ftr-458	96	1	263	CARDINAL
ftr-458	96	2	1993	DATE
ftr-458	96	3	jeff stmad	PERSON
ftr-458	97	1	46	CARDINAL
ftr-458	98	1	l. rev	PERSON
ftr-458	99	1	569	CARDINAL
ftr-458	99	2	1994	DATE
ftr-458	100	1	alvin c. warren	PERSON
ftr-458	100	2	jr.	PERSON
ftr-458	100	3	107	CARDINAL
ftr-458	101	1	l. rev	PERSON
ftr-458	102	1	460	CARDINAL
ftr-458	102	2	1993	DATE
ftr-458	104	1	supra	PERSON
ftr-458	104	2	2	CARDINAL
ftr-458	104	3	985	CARDINAL
ftr-458	104	4	stan	PERSON
ftr-458	105	1	j.l..	PERSON
ftr-458	106	1	191	CARDINAL
ftr-458	106	2	1995	DATE
ftr-458	108	1	steve burkholder	PERSON
ftr-458	108	2	fasb	ORG
ftr-458	108	3	june	DATE
ftr-458	108	4	daily	DATE
ftr-458	108	5	66	CARDINAL
ftr-458	108	6	5. 1996	CARDINAL
ftr-458	109	1	7	CARDINAL
ftr-458	109	2	henry simons	PERSON
ftr-458	109	3	1	CARDINAL
ftr-458	109	4	2	CARDINAL
ftr-458	110	1	henry c. simons	PERSON
ftr-458	110	2	fiscal	CARDINAL
ftr-458	111	1	robert haig	PERSON
ftr-458	111	2	two	CARDINAL
ftr-458	112	1	robert m. haig	PERSON
ftr-458	112	2	54	CARDINAL
ftr-458	112	3	1959	DATE
ftr-458	112	4	columbia university	ORG
ftr-458	112	5	december 1920	DATE
ftr-458	113	1	19961	DATE
ftr-458	113	2	florida	GPE
ftr-458	114	1	haig-simons	ORG
ftr-458	114	2	one	CARDINAL
ftr-458	117	1	90	MONEY
ftr-458	119	1	every year	DATE
ftr-458	120	1	2	CARDINAL
ftr-458	121	1	8	CARDINAL
ftr-458	122	1	william d. andrews	PERSON
ftr-458	122	2	86	CARDINAL
ftr-458	123	1	l. rev	PERSON
ftr-458	123	2	309	CARDINAL
ftr-458	123	3	1972	DATE
ftr-458	123	4	marjorie e. komhauser	PERSON
ftr-458	123	5	25	CARDINAL
ftr-458	123	6	conn	GPE
ftr-458	124	1	l. rev	PERSON
ftr-458	124	2	1 (1992	DATE
ftr-458	124	3	victor thuronyi	PERSON
ftr-458	124	4	46	CARDINAL
ftr-458	124	5	45 (1990	DATE
ftr-458	125	1	9	CARDINAL
ftr-458	125	2	today	DATE
ftr-458	125	3	haig-simons	ORG
ftr-458	126	1	simons	GPE
ftr-458	126	2	7	CARDINAL
ftr-458	126	3	80-88	DATE
ftr-458	127	1	10	CARDINAL
ftr-458	128	1	simons	GPE
ftr-458	128	2	7	CARDINAL
ftr-458	128	3	84	CARDINAL
ftr-458	128	4	11	CARDINAL
ftr-458	129	1	100	CARDINAL
ftr-458	129	2	207	CARDINAL
ftr-458	129	3	annual	DATE
ftr-458	129	4	haig	PERSON
ftr-458	129	5	supra	PERSON
ftr-458	129	6	7	CARDINAL
ftr-458	129	7	73	DATE
ftr-458	133	1	12	CARDINAL
ftr-458	133	2	1	CARDINAL
ftr-458	133	3	boris i. bittker & lawrence lokken	ORG
ftr-458	133	4	5.2	CARDINAL
ftr-458	133	5	5	CARDINAL
ftr-458	133	6	2d	DATE
ftr-458	133	7	1989	DATE
ftr-458	133	8	annual	DATE
ftr-458	133	9	simons	GPE
ftr-458	133	10	7	CARDINAL
ftr-458	133	11	100	CARDINAL
ftr-458	134	1	3:1	CARDINAL
ftr-458	145	1	13	CARDINAL
ftr-458	146	1	david slawson	PERSON
ftr-458	146	2	76	CARDINAL
ftr-458	146	3	yale lj	PERSON
ftr-458	147	1	623	CARDINAL
ftr-458	147	2	1967	DATE
ftr-458	148	1	34	CARDINAL
ftr-458	148	2	stan	PERSON
ftr-458	149	1	l. rev	PERSON
ftr-458	149	2	857	CARDINAL
ftr-458	149	3	1982	DATE
ftr-458	150	1	joseph bankman	PERSON
ftr-458	151	1	68	CARDINAL
ftr-458	151	2	1347	CARDINAL
ftr-458	151	3	1347	CARDINAL
ftr-458	151	4	sept. 11, 1995	DATE
ftr-458	152	1	14	CARDINAL
ftr-458	153	1	william andrews	PERSON
ftr-458	154	1	michael j. graetz & deborah h. schenk	PERSON
ftr-458	155	1	160	CARDINAL
ftr-458	155	2	3d	CARDINAL
ftr-458	155	3	1995	DATE
ftr-458	156	1	william andrews	PERSON
ftr-458	156	2	1980	DATE
ftr-458	156	3	charles walker ed.	PERSON
ftr-458	156	4	1983	DATE
ftr-458	157	1	15	CARDINAL
ftr-458	158	1	david j. shakow	PERSON
ftr-458	158	2	134	CARDINAL
ftr-458	158	3	l. rev	PERSON
ftr-458	159	1	11	CARDINAL
ftr-458	159	2	1113-14	DATE
ftr-458	159	3	treasury	ORG
ftr-458	159	4	the house committee on	ORG
ftr-458	159	5	91st	CARDINAL
ftr-458	160	1	4275	CARDINAL
ftr-458	160	2	4281-82	DATE
ftr-458	160	3	1969	DATE
ftr-458	160	4	martin david &	ORG
ftr-458	160	5	roger miller	PERSON
ftr-458	160	6	mary louise	PERSON
ftr-458	160	7	88	CARDINAL
ftr-458	161	1	l. rev	PERSON
ftr-458	161	2	722	CARDINAL
ftr-458	162	1	729	CARDINAL
ftr-458	162	2	1990	DATE
ftr-458	162	3	jeff strnad	PERSON
ftr-458	163	1	99	CARDINAL
ftr-458	163	2	yale l.j. 1817	PERSON
ftr-458	163	3	1819-20 (1990	DATE
ftr-458	163	4	annually	DATE
ftr-458	164	1	16	CARDINAL
ftr-458	165	1	475	CARDINAL
ftr-458	165	2	1256	CARDINAL
ftr-458	165	3	1272	CARDINAL
ftr-458	166	1	40-46	CARDINAL
ftr-458	166	2	§§ 475	ORG
ftr-458	166	3	1256	CARDINAL
ftr-458	167	1	19961	DATE
ftr-458	167	2	florida	GPE
ftr-458	168	1	haig-simons	ORG
ftr-458	169	1	one	CARDINAL
ftr-458	173	1	second	ORDINAL
ftr-458	174	1	vi	PERSON
ftr-458	176	1	macomber	DATE
ftr-458	179	1	8	CARDINAL
ftr-458	180	1	17	CARDINAL
ftr-458	181	1	252	CARDINAL
ftr-458	181	2	u.s.	GPE
ftr-458	181	3	189	CARDINAL
ftr-458	181	4	207	CARDINAL
ftr-458	181	5	1920	DATE
ftr-458	183	1	haig-simons	ORG
ftr-458	184	1	edwin r.a.	PERSON
ftr-458	184	2	seligman	ORG
ftr-458	185	1	9 am	TIME
ftr-458	187	1	rev	PERSON
ftr-458	187	2	517	CARDINAL
ftr-458	187	3	524	CARDINAL
ftr-458	187	4	sept. 1919	DATE
ftr-458	188	1	simons	GPE
ftr-458	188	2	7	CARDINAL
ftr-458	188	3	87	CARDINAL
ftr-458	188	4	richard l. bacon & harold l. adrion	PERSON
ftr-458	188	5	59	CARDINAL
ftr-458	188	6	1227	CARDINAL
ftr-458	188	7	1241	CARDINAL
ftr-458	188	8	may 31, 1993	DATE
ftr-458	188	9	59	CARDINAL
ftr-458	188	10	1385	CARDINAL
ftr-458	188	11	june 7, 1993	DATE
ftr-458	188	12	macomber	DATE
ftr-458	189	1	18	CARDINAL
ftr-458	189	2	309	CARDINAL
ftr-458	189	3	461	CARDINAL
ftr-458	189	4	1940	DATE
ftr-458	189	5	stanley s. surrey	PERSON
ftr-458	189	6	the supreme court	ORG
ftr-458	189	7	35	CARDINAL
ftr-458	190	1	l. rev	PERSON
ftr-458	191	1	779	CARDINAL
ftr-458	191	2	783-84	CARDINAL
ftr-458	192	1	3:1	CARDINAL
ftr-458	195	1	a.	PERSON
ftr-458	197	1	grodt & mckay realt	ORG
ftr-458	197	2	ic	PERSON
ftr-458	198	1	1	CARDINAL
ftr-458	198	2	2	CARDINAL
ftr-458	198	3	3	CARDINAL
ftr-458	198	4	4	CARDINAL
ftr-458	198	5	5	CARDINAL
ftr-458	198	6	6	CARDINAL
ftr-458	198	7	7	CARDINAL
ftr-458	198	8	property.19	GPE
ftr-458	200	1	irc §§ 61 (	ORG
ftr-458	200	2	1001	DATE
ftr-458	201	1	1.100 11(a	DATE
ftr-458	205	1	1.1001-3	CARDINAL
ftr-458	208	1	1.1001-3(e	CARDINAL
ftr-458	210	1	20	CARDINAL
ftr-458	210	2	f. & r. lazarus & co	ORG
ftr-458	210	3	308	CARDINAL
ftr-458	210	4	u.s.	GPE
ftr-458	210	5	252	CARDINAL
ftr-458	211	1	21	CARDINAL
ftr-458	212	1	grodt & mckay realty.	ORG
ftr-458	214	1	77	CARDINAL
ftr-458	214	2	1221.	CARDINAL
ftr-458	215	1	1237	CARDINAL
ftr-458	215	2	1981	DATE
ftr-458	216	1	merrill v. commissioner	ORG
ftr-458	216	2	40	CARDINAL
ftr-458	216	3	66	DATE
ftr-458	216	4	76	DATE
ftr-458	216	5	1963	DATE
ftr-458	217	1	affd	PERSON
ftr-458	218	1	336	CARDINAL
ftr-458	218	2	771	CARDINAL
ftr-458	218	3	9th	ORDINAL
ftr-458	218	4	1964	DATE
ftr-458	220	1	22	CARDINAL
ftr-458	221	1	77	CARDINAL
ftr-458	221	2	1237	CARDINAL
ftr-458	221	3	1981	DATE
ftr-458	223	1	bailey v. commissioner	PERSON
ftr-458	224	1	912	CARDINAL
ftr-458	224	2	44	DATE
ftr-458	224	3	47	DATE
ftr-458	224	4	2d	DATE
ftr-458	224	5	1990	DATE
ftr-458	225	1	benedict v. united states	PERSON
ftr-458	225	2	881	CARDINAL
ftr-458	225	3	1532	DATE
ftr-458	225	4	1542-50	CARDINAL
ftr-458	225	5	d.c	GPE
ftr-458	225	6	utah	GPE
ftr-458	225	7	1995	DATE
ftr-458	225	8	grodt & mckay	ORG
ftr-458	226	1	1996	DATE
ftr-458	226	2	florida	GPE
ftr-458	226	3	7	CARDINAL
ftr-458	227	1	bradford	GPE
ftr-458	227	2	united states	GPE
ftr-458	227	3	zero	CARDINAL
ftr-458	229	1	richard marsh	PERSON
ftr-458	229	2	grodt & mckay	ORG
ftr-458	229	3	one	CARDINAL
ftr-458	229	4	at least six	CARDINAL
ftr-458	232	1	three	CARDINAL
ftr-458	232	2	1	CARDINAL
ftr-458	232	3	2	CARDINAL
ftr-458	232	4	3	CARDINAL
ftr-458	233	1	richard e. marsh	PERSON
ftr-458	233	2	jr.	PERSON
ftr-458	233	3	39	CARDINAL
ftr-458	234	1	563	CARDINAL
ftr-458	234	2	566	CARDINAL
ftr-458	234	3	1985	DATE
ftr-458	235	1	michael simonson	PERSON
ftr-458	235	2	three	CARDINAL
ftr-458	235	3	1	CARDINAL
ftr-458	235	4	2	CARDINAL
ftr-458	235	5	3	CARDINAL
ftr-458	236	1	michael h. simonson	PERSON
ftr-458	236	2	38	CARDINAL
ftr-458	237	1	1	CARDINAL
ftr-458	237	2	3	CARDINAL
ftr-458	237	3	1984	DATE
ftr-458	238	1	simonson	PERSON
ftr-458	239	1	peter l. faber	PERSON
ftr-458	239	2	61	CARDINAL
ftr-458	239	3	795	CARDINAL
ftr-458	239	4	809	CARDINAL
ftr-458	239	5	1983	DATE
ftr-458	240	1	23	CARDINAL
ftr-458	240	2	444	CARDINAL
ftr-458	240	3	1133	CARDINAL
ftr-458	240	4	1971	DATE
ftr-458	242	1	82-150	CARDINAL
ftr-458	242	2	1982-2	DATE
ftr-458	242	3	i10	PRODUCT
ftr-458	243	1	stanley	ORG
ftr-458	243	2	united states	GPE
ftr-458	243	3	436	CARDINAL
ftr-458	244	1	581	CARDINAL
ftr-458	244	2	n.d.	GPE
ftr-458	245	1	1977	DATE
ftr-458	246	1	599	CARDINAL
ftr-458	246	2	672	CARDINAL
ftr-458	246	3	5th	ORDINAL
ftr-458	246	4	1979	DATE
ftr-458	246	5	morgan pacific corp.	ORG
ftr-458	247	1	70	CARDINAL
ftr-458	248	1	cch	PERSON
ftr-458	248	2	540	DATE
ftr-458	248	3	t.c.	GPE
ftr-458	248	4	1995	DATE
ftr-458	249	1	3:1	CARDINAL
ftr-458	249	2	third	ORDINAL
ftr-458	250	1	4	CARDINAL
ftr-458	255	1	24	CARDINAL
ftr-458	257	1	55-117	CARDINAL
ftr-458	257	2	1955-1	DATE
ftr-458	257	3	233	CARDINAL
ftr-458	260	1	8447003	DATE
ftr-458	260	2	june 8. 1984	DATE
ftr-458	261	1	1.1014-4(a)(2	CARDINAL
ftr-458	262	1	25	CARDINAL
ftr-458	263	1	kenan v. commissioner	PERSON
ftr-458	263	2	114	CARDINAL
ftr-458	263	3	217	CARDINAL
ftr-458	263	4	2d	DATE
ftr-458	263	5	1940	DATE
ftr-458	263	6	v. eaton	PERSON
ftr-458	263	7	15	CARDINAL
ftr-458	263	8	113	CARDINAL
ftr-458	263	9	d.	NORP
ftr-458	263	10	1935	DATE
ftr-458	263	11	83	CARDINAL
ftr-458	263	12	1019	DATE
ftr-458	263	13	2d	DATE
ftr-458	263	14	1936	DATE
ftr-458	264	1	299	CARDINAL
ftr-458	264	2	u.s.	GPE
ftr-458	264	3	573	CARDINAL
ftr-458	264	4	1936	DATE
ftr-458	266	1	83-75	CARDINAL
ftr-458	266	2	1983-1	DATE
ftr-458	266	3	114	CARDINAL
ftr-458	267	1	louis a. delcotto	PERSON
ftr-458	268	1	section 1001	LAW
ftr-458	268	2	26	CARDINAL
ftr-458	269	1	l. rev	PERSON
ftr-458	269	2	219	CARDINAL
ftr-458	269	3	228	CARDINAL
ftr-458	269	4	1977	DATE
ftr-458	270	1	26	CARDINAL
ftr-458	271	1	lucas v. north	PERSON
ftr-458	271	2	texas lumber co.	ORG
ftr-458	271	3	281	CARDINAL
ftr-458	271	4	u.s. 11	DATE
ftr-458	271	5	13 (1930	DATE
ftr-458	271	6	borrelli v. commissioner	PERSON
ftr-458	271	7	31	CARDINAL
ftr-458	271	8	t.c.	PERSON
ftr-458	271	9	876	CARDINAL
ftr-458	271	10	881	CARDINAL
ftr-458	271	11	t.c.	GPE
ftr-458	271	12	p-h	ORG
ftr-458	271	13	72,178	CARDINAL
ftr-458	271	14	72	CARDINAL
ftr-458	271	15	1972	DATE
ftr-458	271	16	hoven v. commissioner	PERSON
ftr-458	271	17	56	CARDINAL
ftr-458	271	18	50, 56 (	PERCENT
ftr-458	271	19	1971	DATE
ftr-458	271	20	6 t.c	QUANTITY
ftr-458	271	21	1134	CARDINAL
ftr-458	271	22	1139.40	CARDINAL
ftr-458	271	23	1946	DATE
ftr-458	273	1	herbert j. investment corp	PERSON
ftr-458	274	1	v. united states	GPE
ftr-458	274	2	500	CARDINAL
ftr-458	274	3	44	DATE
ftr-458	275	1	46	DATE
ftr-458	275	2	7th	ORDINAL
ftr-458	275	3	1974	DATE
ftr-458	276	1	1996	DATE
ftr-458	276	2	florida	GPE
ftr-458	276	3	breach.27	PERSON
ftr-458	277	1	9	CARDINAL
ftr-458	279	1	the supreme court	ORG
ftr-458	279	2	san joaquin	GPE
ftr-458	279	3	fruit & investment co.	ORG
ftr-458	280	1	second	ORDINAL
ftr-458	280	2	commissioner3	PERSON
ftr-458	282	1	27	CARDINAL
ftr-458	284	1	united states	GPE
ftr-458	284	2	303	CARDINAL
ftr-458	284	3	f. supp	PERSON
ftr-458	285	1	583	CARDINAL
ftr-458	285	2	n.d. ind	GPE
ftr-458	285	3	1967	DATE
ftr-458	285	4	436	CARDINAL
ftr-458	285	5	413	CARDINAL
ftr-458	285	6	415	CARDINAL
ftr-458	285	7	7th	ORDINAL
ftr-458	285	8	1971	DATE
ftr-458	285	9	grodt & mckay realty, inc.	ORG
ftr-458	286	1	77	CARDINAL
ftr-458	286	2	1242	CARDINAL
ftr-458	286	3	1981	DATE
ftr-458	287	1	28	CARDINAL
ftr-458	288	1	v. brown	PERSON
ftr-458	288	2	380	CARDINAL
ftr-458	288	3	563	CARDINAL
ftr-458	288	4	574	CARDINAL
ftr-458	288	5	1965	DATE
ftr-458	292	1	29	CARDINAL
ftr-458	293	1	15a.453-1(d)(2)(iii	TIME
ftr-458	294	1	burnet v. logan	PERSON
ftr-458	294	2	283	CARDINAL
ftr-458	294	3	u.s.	GPE
ftr-458	294	4	413	CARDINAL
ftr-458	294	5	1930	DATE
ftr-458	295	1	philadelphia park	GPE
ftr-458	296	1	united states	GPE
ftr-458	296	2	126	CARDINAL
ftr-458	297	1	184	CARDINAL
ftr-458	297	2	1954	DATE
ftr-458	298	1	30	CARDINAL
ftr-458	298	2	297	CARDINAL
ftr-458	298	3	496	CARDINAL
ftr-458	298	4	498-99 (	PERCENT
ftr-458	299	1	31	CARDINAL
ftr-458	299	2	198	CARDINAL
ftr-458	299	3	357	CARDINAL
ftr-458	299	4	359	CARDINAL
ftr-458	299	5	2d	DATE
ftr-458	299	6	1952	DATE
ftr-458	300	1	32	CARDINAL
ftr-458	301	1	499	CARDINAL
ftr-458	301	2	554	CARDINAL
ftr-458	301	3	1991	DATE
ftr-458	302	1	bacon & adrion	ORG
ftr-458	302	2	17	CARDINAL
ftr-458	303	1	thomas l. evans	PERSON
ftr-458	303	2	70	CARDINAL
ftr-458	303	3	897	CARDINAL
ftr-458	303	4	1992	DATE
ftr-458	303	5	loren d. prescott	PERSON
ftr-458	303	6	jr.	PERSON
ftr-458	303	7	3:1	CARDINAL
ftr-458	303	8	supreme court	ORG
ftr-458	308	1	mortgages.33	ORG
ftr-458	312	1	first	ORDINAL
ftr-458	312	2	edward kleinbard	PERSON
ftr-458	314	1	36	CARDINAL
ftr-458	315	1	60	CARDINAL
ftr-458	315	2	fordham	GPE
ftr-458	315	3	437	CARDINAL
ftr-458	315	4	1991	DATE
ftr-458	316	1	33	CARDINAL
ftr-458	319	1	1.1001-3	CARDINAL
ftr-458	320	1	supra	PERSON
ftr-458	320	2	19	CARDINAL
ftr-458	320	3	34	CARDINAL
ftr-458	321	1	supra	PERSON
ftr-458	322	1	35	CARDINAL
ftr-458	323	1	6	CARDINAL
ftr-458	323	2	784	CARDINAL
ftr-458	323	3	36	CARDINAL
ftr-458	326	1	19961	DATE
ftr-458	326	2	florida	GPE
ftr-458	327	1	only one	CARDINAL
ftr-458	329	1	37	CARDINAL
ftr-458	330	1	6	CARDINAL
ftr-458	330	2	793-94	CARDINAL
ftr-458	331	1	kevin dolan & carolyn dupuy	ORG
ftr-458	331	2	15	CARDINAL
ftr-458	331	3	161	CARDINAL
ftr-458	331	4	208	CARDINAL
ftr-458	331	5	1995	DATE
ftr-458	332	1	38	CARDINAL
ftr-458	336	1	1	CARDINAL
ftr-458	338	1	griffin v. commissioner	PERSON
ftr-458	338	2	45	CARDINAL
ftr-458	338	3	588	CARDINAL
ftr-458	338	4	593	CARDINAL
ftr-458	338	5	nonacq.	GPE
ftr-458	338	6	1942-1	DATE
ftr-458	338	7	bingham v. commissioner	PERSON
ftr-458	338	8	27 b.t.a	QUANTITY
ftr-458	338	9	186	CARDINAL
ftr-458	338	10	189	CARDINAL
ftr-458	338	11	1932	DATE
ftr-458	338	12	acq.	GPE
ftr-458	338	13	1933-1	DATE
ftr-458	338	14	2	CARDINAL
ftr-458	340	1	72	CARDINAL
ftr-458	340	2	1972-2	DATE
ftr-458	340	3	487	CARDINAL
ftr-458	343	1	1058	DATE
ftr-458	343	2	united states	GPE
ftr-458	343	3	269	CARDINAL
ftr-458	343	4	443	CARDINAL
ftr-458	343	5	1926	DATE
ftr-458	345	1	60-177	CARDINAL
ftr-458	345	2	1960-1	DATE
ftr-458	349	1	8818010	CARDINAL
ftr-458	349	2	feb. 4, 1988	DATE
ftr-458	354	1	1.1012-1(c	CARDINAL
ftr-458	356	1	clinton	PERSON
ftr-458	357	1	supra	PERSON
ftr-458	357	2	3	CARDINAL
ftr-458	358	1	first	ORDINAL
ftr-458	358	2	first	ORDINAL
ftr-458	362	1	3:1	CARDINAL
ftr-458	362	2	section 1256	LAW
ftr-458	363	1	section 1092	LAW
ftr-458	363	2	one	CARDINAL
ftr-458	364	1	9	CARDINAL
ftr-458	364	2	section 1256	LAW
ftr-458	364	3	section 1256	LAW
ftr-458	364	4	1092 39	DATE
ftr-458	366	1	1092(a)(1	CARDINAL
ftr-458	367	1	one	CARDINAL
ftr-458	369	1	1092(d)(2	CARDINAL
ftr-458	372	1	one	CARDINAL
ftr-458	377	1	1	CARDINAL
ftr-458	377	2	2	CARDINAL
ftr-458	378	1	1092dl13b	ORDINAL
ftr-458	380	1	march 17, 1995	DATE
ftr-458	381	1	40	CARDINAL
ftr-458	382	1	section 1256	LAW
ftr-458	387	1	1256(g)(6	CARDINAL
ftr-458	388	1	1256	CARDINAL
ftr-458	390	1	1256(g)(4	CARDINAL
ftr-458	392	1	section 1256(d	LAW
ftr-458	393	1	1092	CARDINAL
ftr-458	393	2	at least one	CARDINAL
ftr-458	393	3	1256	CARDINAL
ftr-458	393	4	at least one	CARDINAL
ftr-458	395	1	section 1256(e	LAW
ftr-458	397	1	regs	PERSON
ftr-458	398	1	1996	DATE
ftr-458	398	2	florida	GPE
ftr-458	398	3	1256	CARDINAL
ftr-458	399	1	congress	ORG
ftr-458	400	1	1981	DATE
ftr-458	400	2	one month	DATE
ftr-458	400	3	another month	DATE
ftr-458	401	1	one	CARDINAL
ftr-458	404	1	one year	DATE
ftr-458	404	2	1	CARDINAL
ftr-458	404	3	treasury	ORG
ftr-458	404	4	1092	CARDINAL
ftr-458	404	5	1256	CARDINAL
ftr-458	404	6	zero	CARDINAL
ftr-458	404	7	one year	DATE
ftr-458	404	8	a later year	DATE
ftr-458	405	1	section 1092	LAW
ftr-458	405	2	1.1221-2	MONEY
ftr-458	405	3	1.446-4	MONEY
ftr-458	406	1	41	CARDINAL
ftr-458	408	1	97th	CARDINAL
ftr-458	408	2	1st	ORDINAL
ftr-458	409	1	1981	DATE
ftr-458	409	2	294-99	CARDINAL
ftr-458	410	1	1981	DATE
ftr-458	413	1	42	CARDINAL
ftr-458	414	1	2	CARDINAL
ftr-458	414	2	12	CARDINAL
ftr-458	414	3	45.1	CARDINAL
ftr-458	414	4	45.6	CARDINAL
ftr-458	415	1	43	CARDINAL
ftr-458	416	1	section 1092(b)(2	LAW
ftr-458	417	1	at least one	CARDINAL
ftr-458	417	2	1256	CARDINAL
ftr-458	417	3	one	CARDINAL
ftr-458	419	1	regs	PERSON
ftr-458	421	1	section 1092(b)(2	LAW
ftr-458	422	1	one	CARDINAL
ftr-458	422	2	the last business day	DATE
ftr-458	424	1	regs	PERSON
ftr-458	428	1	1	CARDINAL
ftr-458	428	2	1092(b)-4(c)(5	CARDINAL
ftr-458	429	1	44	DATE
ftr-458	430	1	1092	CARDINAL
ftr-458	430	2	1256	CARDINAL
ftr-458	432	1	41	CARDINAL
ftr-458	432	2	296	CARDINAL
ftr-458	432	3	murphy v. united states	ORG
ftr-458	432	4	992	CARDINAL
ftr-458	432	5	929	CARDINAL
ftr-458	432	6	9th	ORDINAL
ftr-458	432	7	1993	DATE
ftr-458	435	1	3:1	CARDINAL
ftr-458	435	2	section 475	LAW
ftr-458	435	3	1993	DATE
ftr-458	436	1	6	CARDINAL
ftr-458	438	1	1il	ORDINAL
ftr-458	440	1	one	CARDINAL
ftr-458	443	1	cftc	ORG
ftr-458	444	1	1256	CARDINAL
ftr-458	445	1	45	CARDINAL
ftr-458	446	1	46	DATE
ftr-458	449	1	section 475	LAW
ftr-458	449	2	treasury	ORG
ftr-458	450	1	section 1.471-5	LAW
ftr-458	450	2	three	CARDINAL
ftr-458	453	1	1.446-4(a)(3	CARDINAL
ftr-458	454	1	stephen l. gordon	PERSON
ftr-458	454	2	karl t. walli	PERSON
ftr-458	454	3	sept. 27, 1991	DATE
ftr-458	455	1	91	CARDINAL
ftr-458	455	2	saul m. rosen	PERSON
ftr-458	455	3	salomon brothers. inc	ORG
ftr-458	455	4	karl t. walli	PERSON
ftr-458	455	5	dec. 6, 1991	DATE
ftr-458	455	6	91	CARDINAL
ftr-458	455	7	tnt 255-37	ORG
ftr-458	455	8	joanne ames	PERSON
ftr-458	456	1	american bankers association	ORG
ftr-458	456	2	fred goldberg	PERSON
ftr-458	456	3	the internal revenue service	ORG
ftr-458	456	4	sept 23, 1991	DATE
ftr-458	456	5	91	CARDINAL
ftr-458	456	6	203	CARDINAL
ftr-458	457	1	the internal revenue service	ORG
ftr-458	457	2	october 8, 1993	DATE
ftr-458	458	1	475	CARDINAL
ftr-458	458	2	fi-16-89	CARDINAL
ftr-458	458	3	1993-2	DATE
ftr-458	458	4	611	CARDINAL
ftr-458	458	5	1996	DATE
ftr-458	458	6	florida	GPE
ftr-458	461	1	haig-simons	ORG
ftr-458	477	1	47	DATE
ftr-458	478	1	supra	PERSON
ftr-458	478	2	12	CARDINAL
ftr-458	479	1	48	CARDINAL
ftr-458	480	1	slawson	PERSON
ftr-458	480	2	supra	PERSON
ftr-458	480	3	13	CARDINAL
ftr-458	480	4	13	CARDINAL
ftr-458	482	1	3:1	CARDINAL
ftr-458	494	1	100	MONEY
ftr-458	494	2	zero	CARDINAL
ftr-458	495	1	50%	PERCENT
ftr-458	499	1	20	MONEY
ftr-458	499	2	one year	DATE
ftr-458	499	3	the year	DATE
ftr-458	499	4	50	MONEY
ftr-458	499	5	52	CARDINAL
ftr-458	499	6	20	MONEY
ftr-458	502	1	1.1275-4	MONEY
ftr-458	503	1	supra	PERSON
ftr-458	503	2	6	CARDINAL
ftr-458	503	3	285	CARDINAL
ftr-458	505	1	19961	DATE
ftr-458	505	2	florida	GPE
ftr-458	509	1	one	CARDINAL
ftr-458	509	2	second	ORDINAL
ftr-458	518	1	daily	DATE
ftr-458	523	1	50	CARDINAL
ftr-458	523	2	1033	CARDINAL
ftr-458	523	3	354	CARDINAL
ftr-458	524	1	section 108	LAW
ftr-458	525	1	section 108	LAW
ftr-458	526	1	51	CARDINAL
ftr-458	526	2	irc § 1091	ORG
ftr-458	526	3	thirty days	DATE
ftr-458	527	1	3:1	CARDINAL
ftr-458	530	1	1	CARDINAL
ftr-458	532	1	52	CARDINAL
ftr-458	533	1	100	MONEY
ftr-458	533	2	100	MONEY
ftr-458	534	1	close to $100	MONEY
ftr-458	535	1	52	CARDINAL
ftr-458	536	1	= pj	PERSON
ftr-458	536	2	jth	PRODUCT
ftr-458	536	3	jth	PRODUCT
ftr-458	538	1	edwin j. elton & martin j. gruber	PERSON
ftr-458	538	2	4751	CARDINAL
ftr-458	538	3	5th	ORDINAL
ftr-458	538	4	1995	DATE
ftr-458	538	5	richard a. brealey &	PERSON
ftr-458	538	6	stewart c. myers	PERSON
ftr-458	539	1	131	CARDINAL
ftr-458	539	2	4th	ORDINAL
ftr-458	539	3	1991	DATE
ftr-458	540	1	120	MONEY
ftr-458	540	2	110	MONEY
ftr-458	540	3	90	MONEY
ftr-458	540	4	50%, 40%	PERCENT
ftr-458	541	1	10%	PERCENT
ftr-458	544	1	50%	PERCENT
ftr-458	544	2	20	MONEY
ftr-458	544	3	40%	PERCENT
ftr-458	544	4	10%	PERCENT
ftr-458	544	5	10	MONEY
ftr-458	544	6	50%	PERCENT
ftr-458	544	7	20	MONEY
ftr-458	545	1	+ (40%	PERCENT
ftr-458	546	1	10c	CARDINAL
ftr-458	546	2	-$10	ORG
ftr-458	549	1	50%	PERCENT
ftr-458	549	2	20-13)2	CARDINAL
ftr-458	550	1	+ (40%	PERCENT
ftr-458	550	2	10-13	DATE
ftr-458	551	1	10%	PERCENT
ftr-458	551	2	81	CARDINAL
ftr-458	551	3	9	CARDINAL
ftr-458	552	1	zero	CARDINAL
ftr-458	553	1	53	CARDINAL
ftr-458	554	1	john lintner	PERSON
ftr-458	554	2	47	CARDINAL
ftr-458	556	1	13	CARDINAL
ftr-458	556	2	1965	DATE
ftr-458	556	3	william f. sharpe	PERSON
ftr-458	556	4	19	CARDINAL
ftr-458	557	1	425	CARDINAL
ftr-458	557	2	1964	DATE
ftr-458	558	1	19961	DATE
ftr-458	558	2	florida	GPE
ftr-458	560	1	example 1	DATE
ftr-458	562	1	1	CARDINAL
ftr-458	563	1	50	MONEY
ftr-458	564	1	two	CARDINAL
ftr-458	565	1	first	ORDINAL
ftr-458	565	2	second	ORDINAL
ftr-458	566	1	first	ORDINAL
ftr-458	570	1	second	ORDINAL
ftr-458	573	1	3	CARDINAL
ftr-458	573	2	5	CARDINAL
ftr-458	573	3	two	CARDINAL
ftr-458	575	1	2	CARDINAL
ftr-458	575	2	100	MONEY
ftr-458	575	3	zero	CARDINAL
ftr-458	578	1	6 54	DATE
ftr-458	579	1	brealey & myers	ORG
ftr-458	579	2	52	CARDINAL
ftr-458	579	3	137	CARDINAL
ftr-458	579	4	143	CARDINAL
ftr-458	581	1	145	CARDINAL
ftr-458	582	1	two	CARDINAL
ftr-458	583	1	a.	PERSON
ftr-458	584	1	elton & gruber	ORG
ftr-458	584	2	52	CARDINAL
ftr-458	584	3	56	CARDINAL
ftr-458	584	4	55	CARDINAL
ftr-458	586	1	499	CARDINAL
ftr-458	586	2	554	CARDINAL
ftr-458	586	3	557	CARDINAL
ftr-458	586	4	1991	DATE
ftr-458	587	1	56	CARDINAL
ftr-458	589	1	560-62	DATE
ftr-458	590	1	3:1	CARDINAL
ftr-458	593	1	3	CARDINAL
ftr-458	594	1	75	MONEY
ftr-458	594	2	25	MONEY
ftr-458	596	1	50%	PERCENT
ftr-458	596	2	2500 50 50%	PERCENT
ftr-458	596	3	50%	PERCENT
ftr-458	596	4	75 50	DATE
ftr-458	596	5	50%	PERCENT
ftr-458	596	6	$75 and $	MONEY
ftr-458	596	7	25	MONEY
ftr-458	596	8	100	MONEY
ftr-458	597	1	50	MONEY
ftr-458	597	2	2500 to 625	CARDINAL
ftr-458	597	3	50 to 25	CARDINAL
ftr-458	600	1	one	CARDINAL
ftr-458	605	1	57	DATE
ftr-458	605	2	brealey & myers	ORG
ftr-458	605	3	52	CARDINAL
ftr-458	605	4	183-86	PERCENT
ftr-458	607	1	one	CARDINAL
ftr-458	607	2	aetna	ORG
ftr-458	607	3	america	GPE
ftr-458	608	1	american	NORP
ftr-458	608	2	0.96	CARDINAL
ftr-458	609	1	1.57	CARDINAL
ftr-458	609	2	19961	DATE
ftr-458	609	3	florida	GPE
ftr-458	612	1	4.	CARDINAL
ftr-458	613	1	one	CARDINAL
ftr-458	613	2	one	CARDINAL
ftr-458	614	1	ibm	ORG
ftr-458	614	2	gm	ORG
ftr-458	614	3	1	CARDINAL
ftr-458	616	1	ibm	ORG
ftr-458	616	2	gm	ORG
ftr-458	617	1	capm	PERSON
ftr-458	617	2	one	CARDINAL
ftr-458	619	1	4	CARDINAL
ftr-458	621	1	4	CARDINAL
ftr-458	621	2	75	MONEY
ftr-458	621	3	25	MONEY
ftr-458	622	1	1.25	CARDINAL
ftr-458	622	2	march 1995	DATE
ftr-458	622	3	0.98	CARDINAL
ftr-458	622	4	1.59	CARDINAL
ftr-458	622	5	1.2	CARDINAL
ftr-458	622	6	may 1995	DATE
ftr-458	623	1	barra u.s.	PERSON
ftr-458	623	2	may 1995	DATE
ftr-458	623	3	barra u.s.	PERSON
ftr-458	623	4	march 1995	DATE
ftr-458	624	1	marshall f. blume	PERSON
ftr-458	624	2	26	CARDINAL
ftr-458	625	1	1,	PERCENT
ftr-458	625	2	8	DATE
ftr-458	625	3	1971	DATE
ftr-458	625	4	robert a. levy	PERSON
ftr-458	626	1	j.	PERSON
ftr-458	626	2	1971	DATE
ftr-458	626	3	55	DATE
ftr-458	626	4	62	DATE
ftr-458	626	5	thomas m. tole	PERSON
ftr-458	626	6	j. portfolio	ORG
ftr-458	626	7	winter 1981	DATE
ftr-458	626	8	45	CARDINAL
ftr-458	626	9	47	DATE
ftr-458	626	10	two	CARDINAL
ftr-458	629	1	brealey & myers	ORG
ftr-458	629	2	52	CARDINAL
ftr-458	629	3	135	CARDINAL
ftr-458	634	1	brealey & myers	ORG
ftr-458	634	2	52	CARDINAL
ftr-458	634	3	185-89	DATE
ftr-458	635	1	3:1	CARDINAL
ftr-458	635	2	50%	PERCENT
ftr-458	635	3	2500 50 50%	PERCENT
ftr-458	635	4	0	CARDINAL
ftr-458	636	1	50%	PERCENT
ftr-458	636	2	75 50	DATE
ftr-458	636	3	50%	PERCENT
ftr-458	636	4	25	DATE
ftr-458	637	1	one	CARDINAL
ftr-458	637	2	one	CARDINAL
ftr-458	640	1	example 5	DATE
ftr-458	641	1	5	CARDINAL
ftr-458	646	1	first	ORDINAL
ftr-458	647	1	5	CARDINAL
ftr-458	647	2	58	DATE
ftr-458	650	1	19961	DATE
ftr-458	650	2	florida	GPE
ftr-458	652	1	6	CARDINAL
ftr-458	653	1	6	CARDINAL
ftr-458	653	2	two	CARDINAL
ftr-458	653	3	50	MONEY
ftr-458	653	4	50	MONEY
ftr-458	654	1	25	MONEY
ftr-458	655	1	coin flip a. alternatively	ORG
ftr-458	655	2	25	MONEY
ftr-458	655	3	7	CARDINAL
ftr-458	655	4	6	CARDINAL
ftr-458	656	1	coin flip a.	ORG
ftr-458	663	1	haig-simons	ORG
ftr-458	664	1	two	CARDINAL
ftr-458	664	2	two	CARDINAL
ftr-458	666	1	3:1	CARDINAL
ftr-458	681	1	anount	PERSON
ftr-458	683	1	a. hedges	PERSON
ftr-458	683	2	50	MONEY
ftr-458	683	3	59	CARDINAL
ftr-458	685	1	10	MONEY
ftr-458	685	2	19961	DATE
ftr-458	685	3	florida	GPE
ftr-458	685	4	8	CARDINAL
ftr-458	687	1	25	MONEY
ftr-458	687	2	over $50	MONEY
ftr-458	688	1	25	MONEY
ftr-458	688	2	50	MONEY
ftr-458	689	1	50	MONEY
ftr-458	689	2	the end of the day	DATE
ftr-458	690	1	50	CARDINAL
ftr-458	690	2	100+	CARDINAL
ftr-458	691	1	50	CARDINAL
ftr-458	691	2	50	CARDINAL
ftr-458	691	3	0+ (25)+ 25+ 50+ 0	DATE
ftr-458	691	4	50	MONEY
ftr-458	691	5	50	MONEY
ftr-458	692	1	zero	CARDINAL
ftr-458	692	2	6°	CARDINAL
ftr-458	692	3	50%	PERCENT
ftr-458	692	4	2500 50 50%	PERCENT
ftr-458	692	5	50%	PERCENT
ftr-458	692	6	50 50	DATE
ftr-458	692	7	50%	PERCENT
ftr-458	692	8	one-year	DATE
ftr-458	692	9	11	MONEY
ftr-458	693	1	one year	DATE
ftr-458	693	2	11	MONEY
ftr-458	694	1	one year	DATE
ftr-458	695	1	11	MONEY
ftr-458	696	1	less than $11	MONEY
ftr-458	697	1	11	MONEY
ftr-458	698	1	11	MONEY
ftr-458	698	2	10	MONEY
ftr-458	698	3	10%	PERCENT
ftr-458	699	1	60	CARDINAL
ftr-458	703	1	3:1	CARDINAL
ftr-458	704	1	1	CARDINAL
ftr-458	706	1	9	CARDINAL
ftr-458	708	1	9	CARDINAL
ftr-458	708	2	25	MONEY
ftr-458	708	3	50	MONEY
ftr-458	709	1	50	MONEY
ftr-458	709	2	100	MONEY
ftr-458	709	3	50	MONEY
ftr-458	709	4	50	MONEY
ftr-458	709	5	zero	CARDINAL
ftr-458	710	1	75	CARDINAL
ftr-458	710	2	25	CARDINAL
ftr-458	710	3	0+ (25)+ 50 61	DATE
ftr-458	711	1	supra	PERSON
ftr-458	711	2	i. 62	PERSON
ftr-458	713	1	klcinbard	PERSON
ftr-458	713	2	6	CARDINAL
ftr-458	713	3	789	CARDINAL
ftr-458	716	1	1272(a)(1	CARDINAL
ftr-458	716	2	9538007	DATE
ftr-458	716	3	june 13, 1995	DATE
ftr-458	717	1	19961	DATE
ftr-458	717	2	florida	GPE
ftr-458	717	3	first	ORDINAL
ftr-458	717	4	second	ORDINAL
ftr-458	717	5	50%	PERCENT
ftr-458	717	6	2500 50 50%	PERCENT
ftr-458	717	7	50%	PERCENT
ftr-458	717	8	75 50 625 25	DATE
ftr-458	717	9	50%	PERCENT
ftr-458	718	1	delta	ORG
ftr-458	720	1	delta	ORG
ftr-458	721	1	one	CARDINAL
ftr-458	721	2	one	CARDINAL
ftr-458	721	3	0.75	CARDINAL
ftr-458	721	4	1	MONEY
ftr-458	721	5	0.75	MONEY
ftr-458	722	1	1	MONEY
ftr-458	722	2	0.75	MONEY
ftr-458	723	1	1	MONEY
ftr-458	723	2	only $0.25	MONEY
ftr-458	725	1	delta	ORG
ftr-458	725	2	approximately dollar	MONEY
ftr-458	728	1	63	CARDINAL
ftr-458	729	1	delta	ORG
ftr-458	729	2	first	ORDINAL
ftr-458	730	1	john hull	PERSON
ftr-458	730	2	298-307	CARDINAL
ftr-458	730	3	2d	DATE
ftr-458	730	4	1993	DATE
ftr-458	731	1	3:1	CARDINAL
ftr-458	734	1	i.	PERSON
ftr-458	738	1	3	CARDINAL
ftr-458	738	2	4	CARDINAL
ftr-458	739	1	2	CARDINAL
ftr-458	739	2	zero	CARDINAL
ftr-458	742	1	zero	CARDINAL
ftr-458	746	1	s + p	ORG
ftr-458	747	1	zero	CARDINAL
ftr-458	749	1	64	DATE
ftr-458	750	1	john c. cox & mark rubinstein	PERSON
ftr-458	750	2	41-42	MONEY
ftr-458	750	3	1985	DATE
ftr-458	751	1	supra	PERSON
ftr-458	751	2	63	DATE
ftr-458	751	3	163	CARDINAL
ftr-458	752	1	warren	PERSON
ftr-458	752	2	supra	PERSON
ftr-458	752	3	6	CARDINAL
ftr-458	753	1	465-67	CARDINAL
ftr-458	755	1	19961	DATE
ftr-458	755	2	florida	GPE
ftr-458	759	1	3	CARDINAL
ftr-458	763	1	4	CARDINAL
ftr-458	764	1	treasury	ORG
ftr-458	764	2	65	CARDINAL
ftr-458	766	1	one	CARDINAL
ftr-458	768	1	66	CARDINAL
ftr-458	769	1	treasury	ORG
ftr-458	771	1	3	CARDINAL
ftr-458	771	2	9512	DATE
ftr-458	773	1	n.y. st	GPE
ftr-458	773	2	b. ass'n	PERSON
ftr-458	773	3	3	CARDINAL
ftr-458	775	1	3:1	CARDINAL
ftr-458	775	2	treasury	ORG
ftr-458	775	3	one	CARDINAL
ftr-458	775	4	s100	PRODUCT
ftr-458	775	5	50%	PERCENT
ftr-458	776	1	1	MONEY
ftr-458	776	2	approximately $0.50	MONEY
ftr-458	776	3	1	MONEY
ftr-458	776	4	approximately $0.50	MONEY
ftr-458	777	1	1	MONEY
ftr-458	777	2	0.50	MONEY
ftr-458	778	1	one	CARDINAL
ftr-458	778	2	0.5	CARDINAL
ftr-458	778	3	50	MONEY
ftr-458	778	4	treasury	ORG
ftr-458	779	1	1	MONEY
ftr-458	779	2	0.50	MONEY
ftr-458	779	3	treasury	ORG
ftr-458	780	1	69	CARDINAL
ftr-458	781	1	67	CARDINAL
ftr-458	782	1	cox & rubinstein	ORG
ftr-458	782	2	64	CARDINAL
ftr-458	782	3	47	DATE
ftr-458	782	4	elton & gruber	ORG
ftr-458	783	1	52	CARDINAL
ftr-458	783	2	59394	DATE
ftr-458	783	3	63	DATE
ftr-458	783	4	319	CARDINAL
ftr-458	785	1	donald l. luskin ed..	PERSON
ftr-458	785	2	1988	DATE
ftr-458	786	1	treasury	ORG
ftr-458	788	1	treasury	ORG
ftr-458	788	2	treasury	ORG
ftr-458	789	1	cox & rubinstein	ORG
ftr-458	790	1	supra	PERSON
ftr-458	791	1	47	DATE
ftr-458	793	1	gerard gennotte & alan jung	PERSON
ftr-458	793	2	j. portfolio	ORG
ftr-458	793	3	1992	DATE
ftr-458	793	4	12	CARDINAL
ftr-458	795	1	elton & gruber	ORG
ftr-458	796	1	supra	PERSON
ftr-458	797	1	594	CARDINAL
ftr-458	797	2	320	CARDINAL
ftr-458	798	1	68	CARDINAL
ftr-458	800	1	supra	PERSON
ftr-458	800	2	63	CARDINAL
ftr-458	801	1	69	CARDINAL
ftr-458	803	1	120	MONEY
ftr-458	803	2	only 25%	PERCENT
ftr-458	803	3	1	MONEY
ftr-458	804	1	0.75	CARDINAL
ftr-458	804	2	treasury	ORG
ftr-458	807	1	supra	PERSON
ftr-458	807	2	63	CARDINAL
ftr-458	808	1	319	CARDINAL
ftr-458	809	1	treasury	ORG
ftr-458	810	1	one	CARDINAL
ftr-458	812	1	cox & rubinstein	ORG
ftr-458	813	1	supra	PERSON
ftr-458	813	2	64	CARDINAL
ftr-458	813	3	46	DATE
ftr-458	814	1	19961	DATE
ftr-458	814	2	florida	GPE
ftr-458	814	3	0.5	CARDINAL
ftr-458	815	1	c. risk-magnifying	PERSON
ftr-458	820	1	10	CARDINAL
ftr-458	821	1	10	CARDINAL
ftr-458	823	1	5,000	MONEY
ftr-458	824	1	10,000	MONEY
ftr-458	826	1	4,900	CARDINAL
ftr-458	828	1	10,000	CARDINAL
ftr-458	828	2	5,000	CARDINAL
ftr-458	828	3	0+ 5,000	CARDINAL
ftr-458	830	1	erol hakanoglu et al.	ORG
ftr-458	830	2	j. portfolio	ORG
ftr-458	830	3	summer 1989	DATE
ftr-458	830	4	58	DATE
ftr-458	833	1	dec. 20, 1993	DATE
ftr-458	833	2	germany	GPE
ftr-458	833	3	spain	GPE
ftr-458	833	4	netherlands	GPE
ftr-458	834	1	3:1	CARDINAL
ftr-458	834	2	50%	PERCENT
ftr-458	834	3	2500 50 50%	PERCENT
ftr-458	834	4	50%	PERCENT
ftr-458	834	5	4,900	CARDINAL
ftr-458	834	6	50	CARDINAL
ftr-458	834	7	4,950	CARDINAL
ftr-458	834	8	50%	PERCENT
ftr-458	834	9	5,000	CARDINAL
ftr-458	834	10	d.	NORP
ftr-458	838	1	11	CARDINAL
ftr-458	839	1	100	MONEY
ftr-458	839	2	200	MONEY
ftr-458	839	3	300	MONEY
ftr-458	839	4	third	ORDINAL
ftr-458	840	1	50	MONEY
ftr-458	840	2	someone $100	MONEY
ftr-458	841	1	6	CARDINAL
ftr-458	841	2	70	CARDINAL
ftr-458	842	1	brealey & myers	ORG
ftr-458	842	2	52	CARDINAL
ftr-458	842	3	169	CARDINAL
ftr-458	843	1	71	CARDINAL
ftr-458	844	1	171	CARDINAL
ftr-458	844	2	elton & gruber	ORG
ftr-458	844	3	52	CARDINAL
ftr-458	845	1	383	CARDINAL
ftr-458	847	1	claude b. erb et al	PERSON
ftr-458	847	2	j. portfolio	ORG
ftr-458	847	3	winter 1995	DATE
ftr-458	847	4	74	DATE
ftr-458	847	5	steven l heston & k. geert	ORG
ftr-458	848	1	j. portfolio	ORG
ftr-458	848	2	spring 1995	DATE
ftr-458	848	3	53	DATE
ftr-458	849	1	72	DATE
ftr-458	849	2	brealey & myers	ORG
ftr-458	849	3	52	CARDINAL
ftr-458	849	4	170	CARDINAL
ftr-458	849	5	1996	DATE
ftr-458	850	1	florida	GPE
ftr-458	852	1	one	CARDINAL
ftr-458	853	1	two	CARDINAL
ftr-458	854	1	12	CARDINAL
ftr-458	855	1	example 11	DATE
ftr-458	860	1	73	CARDINAL
ftr-458	862	1	1.246-5(b)(1	CARDINAL
ftr-458	863	1	1	CARDINAL
ftr-458	863	2	2	CARDINAL
ftr-458	864	1	two	CARDINAL
ftr-458	866	1	1.2465(d	CARDINAL
ftr-458	866	2	1	CARDINAL
ftr-458	867	1	two	CARDINAL
ftr-458	869	1	1.246-5(d	CARDINAL
ftr-458	869	2	2.	CARDINAL
ftr-458	870	1	3:1	CARDINAL
ftr-458	871	1	4	CARDINAL
ftr-458	872	1	13	CARDINAL
ftr-458	873	1	1,000	CARDINAL
ftr-458	873	2	2	MONEY
ftr-458	874	1	50%	PERCENT
ftr-458	875	1	1,000	MONEY
ftr-458	875	2	50%	PERCENT
ftr-458	875	3	2,000	MONEY
ftr-458	875	4	50%	PERCENT
ftr-458	876	1	999	CARDINAL
ftr-458	876	2	999	CARDINAL
ftr-458	876	3	999	CARDINAL
ftr-458	877	1	2	MONEY
ftr-458	878	1	50%	PERCENT
ftr-458	878	2	50%	PERCENT
ftr-458	879	1	1,000	MONEY
ftr-458	880	1	close to $1,000	MONEY
ftr-458	882	1	999	CARDINAL
ftr-458	884	1	one	CARDINAL
ftr-458	884	2	100	MONEY
ftr-458	884	3	ten	CARDINAL
ftr-458	884	4	one	CARDINAL
ftr-458	884	5	74	CARDINAL
ftr-458	884	6	brealey & myers	ORG
ftr-458	884	7	52	CARDINAL
ftr-458	884	8	137	CARDINAL
ftr-458	885	1	75	CARDINAL
ftr-458	887	1	zero	CARDINAL
ftr-458	889	1	zero	CARDINAL
ftr-458	890	1	76	CARDINAL
ftr-458	892	1	supra	PERSON
ftr-458	892	2	67	CARDINAL
ftr-458	894	1	77	CARDINAL
ftr-458	895	1	supra	PERSON
ftr-458	895	2	63	CARDINAL
ftr-458	896	1	19961	DATE
ftr-458	896	2	florida	GPE
ftr-458	896	3	1	MONEY
ftr-458	896	4	1	MONEY
ftr-458	896	5	ten	CARDINAL
ftr-458	896	6	0.10	MONEY
ftr-458	898	1	first	ORDINAL
ftr-458	899	1	interest.79	NORP
ftr-458	900	1	2 second	CARDINAL
ftr-458	902	1	one	CARDINAL
ftr-458	902	2	ten	CARDINAL
ftr-458	902	3	100	MONEY
ftr-458	903	1	100	MONEY
ftr-458	904	1	0.25	CARDINAL
ftr-458	904	2	120	MONEY
ftr-458	905	1	475	CARDINAL
ftr-458	906	1	475	CARDINAL
ftr-458	906	2	1256	CARDINAL
ftr-458	909	1	regs	PERSON
ftr-458	911	1	79	CARDINAL
ftr-458	912	1	fischer black & myron scholes	ORG
ftr-458	912	2	81	CARDINAL
ftr-458	912	3	j. pol.	PERSON
ftr-458	914	1	637	CARDINAL
ftr-458	914	2	638-39	CARDINAL
ftr-458	915	1	80	CARDINAL
ftr-458	916	1	robert c. merton	PERSON
ftr-458	916	2	4	CARDINAL
ftr-458	916	3	j. econ.	ORG
ftr-458	917	1	sci	ORG
ftr-458	918	1	141	CARDINAL
ftr-458	918	2	160	CARDINAL
ftr-458	918	3	1973	DATE
ftr-458	919	1	81	CARDINAL
ftr-458	921	1	black & scholes	ORG
ftr-458	921	2	79	CARDINAL
ftr-458	921	3	637	CARDINAL
ftr-458	921	4	63	DATE
ftr-458	921	5	218	CARDINAL
ftr-458	921	6	supra	PERSON
ftr-458	921	7	80	CARDINAL
ftr-458	921	8	141	CARDINAL
ftr-458	922	1	3:1	CARDINAL
ftr-458	922	2	only four	CARDINAL
ftr-458	922	3	one	CARDINAL
ftr-458	923	1	gamma	PERSON
ftr-458	926	1	84	CARDINAL
ftr-458	926	2	85	DATE
ftr-458	939	1	83	DATE
ftr-458	939	2	gamma	PERSON
ftr-458	939	3	second	ORDINAL
ftr-458	941	1	supra	PERSON
ftr-458	941	2	63	CARDINAL
ftr-458	942	1	310	CARDINAL
ftr-458	942	2	84	CARDINAL
ftr-458	943	1	310	CARDINAL
ftr-458	946	1	19961	DATE
ftr-458	946	2	florida	GPE
ftr-458	947	1	annual	DATE
ftr-458	950	1	first	ORDINAL
ftr-458	952	1	holding.87	CARDINAL
ftr-458	953	1	second	ORDINAL
ftr-458	961	1	third	ORDINAL
ftr-458	961	2	86	CARDINAL
ftr-458	962	1	supra	PERSON
ftr-458	962	2	12	CARDINAL
ftr-458	962	3	47	CARDINAL
ftr-458	963	1	87	CARDINAL
ftr-458	964	1	daniel n. shaviro	PERSON
ftr-458	964	2	48	CARDINAL
ftr-458	964	3	1,	PERCENT
ftr-458	964	4	5	CARDINAL
ftr-458	964	5	1992	DATE
ftr-458	966	1	88	CARDINAL
ftr-458	968	1	3:1	CARDINAL
ftr-458	969	1	fourth	ORDINAL
ftr-458	980	1	treasury	ORG
ftr-458	980	2	100 million	CARDINAL
ftr-458	980	3	each year from 1996	DATE
ftr-458	980	4	2002,9	CARDINAL
ftr-458	980	5	a short 89	DATE
ftr-458	981	1	noel cunningham	PERSON
ftr-458	982	1	90	CARDINAL
ftr-458	983	1	91	CARDINAL
ftr-458	984	1	treasury	ORG
ftr-458	988	1	one year	DATE
ftr-458	989	1	3	CARDINAL
ftr-458	989	2	1259(c)(3	CARDINAL
ftr-458	990	1	92	CARDINAL
ftr-458	992	1	1996	DATE
ftr-458	992	2	jan. 6. 1996	DATE
ftr-458	993	1	daily	DATE
ftr-458	993	2	jan. 10. 1996	DATE
ftr-458	994	1	19961	DATE
ftr-458	994	2	florida	GPE
ftr-458	1000	1	treasury	ORG
ftr-458	1002	1	taxed.93	NORP
ftr-458	1003	1	93	CARDINAL
ftr-458	1005	1	nov. 22, 1993	DATE
ftr-458	1005	2	4	CARDINAL
ftr-458	1005	3	german	NORP
ftr-458	1007	1	donald l. luskin	PERSON
ftr-458	1007	2	the fall	DATE
ftr-458	1007	3	67	CARDINAL
ftr-458	1007	4	311	CARDINAL
ftr-458	1007	5	313	CARDINAL
ftr-458	1008	1	october 1987	DATE
ftr-458	1009	1	36 (1988	DATE
ftr-458	1009	2	three	CARDINAL
ftr-458	1009	3	$2 billion	MONEY
ftr-458	1009	4	$21 billion	MONEY
ftr-458	1009	5	new york stock exchange	ORG
ftr-458	1009	6	monday, october 19	DATE
ftr-458	1009	7	313	CARDINAL
ftr-458	1009	8	mark kritzman	PERSON
ftr-458	1009	9	454	CARDINAL
ftr-458	1009	10	482	CARDINAL
ftr-458	1009	11	stephen figlewski et al	PERSON
ftr-458	1010	1	1990	DATE
ftr-458	1011	1	3:1	CARDINAL
ftr-458	1013	1	4	CARDINAL
ftr-458	1014	1	treasury	ORG
ftr-458	1015	1	treasury	ORG
ftr-458	1015	2	respects.96	GPE
ftr-458	1017	1	97	CARDINAL
ftr-458	1019	1	98 94	CARDINAL
ftr-458	1020	1	tom herman	PERSON
ftr-458	1020	2	white house	ORG
ftr-458	1020	3	wall st. j.	PERSON
ftr-458	1020	4	jan. 15, 1996	DATE
ftr-458	1021	1	95	CARDINAL
ftr-458	1022	1	3	CARDINAL
ftr-458	1022	2	9512	DATE
ftr-458	1023	1	96	CARDINAL
ftr-458	1023	2	n.y. st.	GPE
ftr-458	1023	3	b. ass'n	PERSON
ftr-458	1023	4	3	CARDINAL
ftr-458	1023	5	treasury	ORG
ftr-458	1024	1	97	CARDINAL
ftr-458	1026	1	98	CARDINAL
ftr-458	1028	1	treasury	ORG
ftr-458	1036	1	19961	DATE
ftr-458	1036	2	florida	GPE
ftr-458	1036	3	three	CARDINAL
ftr-458	1037	1	90	MONEY
ftr-458	1040	1	hedger hedges	PERSON
ftr-458	1040	2	three	CARDINAL
ftr-458	1041	1	three	CARDINAL
ftr-458	1045	1	one	CARDINAL
ftr-458	1047	1	3 99	DATE
ftr-458	1048	1	deborah schenk	PERSON
ftr-458	1049	1	schenk	PERSON
ftr-458	1049	2	4	CARDINAL
ftr-458	1049	3	100	CARDINAL
ftr-458	1050	1	$90 million	MONEY
ftr-458	1050	2	90	MONEY
ftr-458	1051	1	101	CARDINAL
ftr-458	1053	1	deborah l. paul	PERSON
ftr-458	1053	2	1	CARDINAL
ftr-458	1053	3	1995	DATE
ftr-458	1054	1	1	CARDINAL
ftr-458	1055	1	allstate	ORG
ftr-458	1055	2	the pmi group, inc.	ORG
ftr-458	1055	3	may 1995	DATE
ftr-458	1055	4	southern new england	ORG
ftr-458	1055	5	march 20, 1995	DATE
ftr-458	1055	6	first chicago	ORG
ftr-458	1055	7	inc.	ORG
ftr-458	1055	8	february 8, 1994	DATE
ftr-458	1055	9	american	NORP
ftr-458	1055	10	first	ORDINAL
ftr-458	1055	11	october 7, 1993	DATE
ftr-458	1056	1	54	CARDINAL
ftr-458	1057	1	saul hansell	PERSON
ftr-458	1057	2	lazard	PERSON
ftr-458	1057	3	n.y.	GPE
ftr-458	1057	4	mar. 22, 1994	DATE
ftr-458	1057	5	di	ORG
ftr-458	1058	1	march 17, 1995	DATE
ftr-458	1059	1	102	CARDINAL
ftr-458	1062	1	adam bryant	PERSON
ftr-458	1062	2	n.y. times	ORG
ftr-458	1062	3	apr. 16, 1995	DATE
ftr-458	1062	4	3	CARDINAL
ftr-458	1062	5	1	CARDINAL
ftr-458	1062	6	n.y.	GPE
ftr-458	1062	7	apr.	DATE
ftr-458	1063	1	3. 1994	CARDINAL
ftr-458	1063	2	3	CARDINAL
ftr-458	1063	3	2	CARDINAL
ftr-458	1063	4	floyd norris	PERSON
ftr-458	1063	5	wall st.	GPE
ftr-458	1063	6	n.y.	GPE
ftr-458	1063	7	mar. 29, 1994	DATE
ftr-458	1063	8	di	ORG
ftr-458	1063	9	500,000	CARDINAL
ftr-458	1065	1	peter brimelow &	ORG
ftr-458	1065	2	mark hulbert	PERSON
ftr-458	1065	3	forbes	ORG
ftr-458	1065	4	july 31, 1995	DATE
ftr-458	1065	5	114	CARDINAL
ftr-458	1066	1	william baldwin	PERSON
ftr-458	1066	2	forbes	ORG
ftr-458	1066	3	july 31, 1995	DATE
ftr-458	1066	4	3:1	CARDINAL
ftr-458	1072	1	116	CARDINAL
ftr-458	1072	2	ken brown	PERSON
ftr-458	1072	3	n.y.	GPE
ftr-458	1072	4	july 9, 1995	DATE
ftr-458	1072	5	3	CARDINAL
ftr-458	1073	1	7	DATE
ftr-458	1073	2	floyd norris	PERSON
ftr-458	1073	3	4700	CARDINAL
ftr-458	1073	4	n.y.	GPE
ftr-458	1073	5	july 9, 1995	DATE
ftr-458	1073	6	3	CARDINAL
ftr-458	1073	7	1	CARDINAL
ftr-458	1073	8	salomon stock	ORG
ftr-458	1074	1	103	CARDINAL
ftr-458	1075	1	feb. 21, 1994	DATE
ftr-458	1075	2	5	CARDINAL
ftr-458	1075	3	burgundy hedges international portfolio	ORG
ftr-458	1076	1	feb. 14, 1994	DATE
ftr-458	1076	2	6	CARDINAL
ftr-458	1076	3	cristal hedges	ORG
ftr-458	1076	4	july 31, 1995	DATE
ftr-458	1076	5	5	CARDINAL
ftr-458	1076	6	french	NORP
ftr-458	1076	7	jgb swap	ORG
ftr-458	1076	8	june 26, 1995	DATE
ftr-458	1076	9	2	CARDINAL
ftr-458	1076	10	japanese	NORP
ftr-458	1076	11	murphy capital	ORG
ftr-458	1076	12	sept. 5, 1994	DATE
ftr-458	1076	13	7	CARDINAL
ftr-458	1076	14	paul o'keefe	PERSON
ftr-458	1076	15	lloyd's of london	ORG
ftr-458	1076	16	oct. 25, 1993	DATE
ftr-458	1076	17	paul o'keefe	PERSON
ftr-458	1076	18	may 3, 1993	DATE
ftr-458	1076	19	million	CARDINAL
ftr-458	1076	20	u.s.	GPE
ftr-458	1076	21	nov. 28, 1994	DATE
ftr-458	1076	22	5	CARDINAL
ftr-458	1076	23	56%	PERCENT
ftr-458	1076	24	u.s.	GPE
ftr-458	1077	1	1940	DATE
ftr-458	1078	1	1940	DATE
ftr-458	1078	2	more than 100	CARDINAL
ftr-458	1080	1	85 1	DATE
ftr-458	1081	1	3	CARDINAL
ftr-458	1081	2	12	CARDINAL
ftr-458	1081	3	t 95.7.1	DATE
ftr-458	1082	1	u.s.	GPE
ftr-458	1082	2	1940	DATE
ftr-458	1087	1	palomar	PERSON
ftr-458	1087	2	bea	ORG
ftr-458	1087	3	week	DATE
ftr-458	1088	1	march 13, 1992	DATE
ftr-458	1088	2	1	CARDINAL
ftr-458	1091	1	1.512(b)-l(aj	DATE
ftr-458	1091	2	1.4463(c)(1)(i	CARDINAL
ftr-458	1093	1	1.512(b)-l(d)(2	CARDINAL
ftr-458	1094	1	19961	DATE
ftr-458	1094	2	florida	GPE
ftr-458	1095	1	treasury	ORG
ftr-458	1102	1	hedger	PERSON
ftr-458	1103	1	treasury	ORG
ftr-458	1106	1	1' 6	CARDINAL
ftr-458	1107	1	104	ORG
ftr-458	1109	1	105	CARDINAL
ftr-458	1110	1	second	ORDINAL
ftr-458	1111	1	haig-simons	ORG
ftr-458	1116	1	boris i. bittker	PERSON
ftr-458	1116	2	80	CARDINAL
ftr-458	1117	1	l. rev	PERSON
ftr-458	1117	2	925	CARDINAL
ftr-458	1117	3	982-84	CARDINAL
ftr-458	1117	4	1967	DATE
ftr-458	1118	1	106	CARDINAL
ftr-458	1119	1	william d. andrews	PERSON
ftr-458	1119	2	87	CARDINAL
ftr-458	1120	1	l. rev	PERSON
ftr-458	1120	2	1113	DATE
ftr-458	1120	3	1117-18	CARDINAL
ftr-458	1121	1	3:1	CARDINAL
ftr-458	1123	1	many years	DATE
ftr-458	1125	1	9	CARDINAL
ftr-458	1131	1	' 107	DATE
ftr-458	1132	1	william d. andrews & david f. bradford	PERSON
ftr-458	1132	2	276	CARDINAL
ftr-458	1132	3	henry j. aaron et al	PERSON
ftr-458	1132	4	1988	DATE
ftr-458	1133	1	108	CARDINAL
ftr-458	1134	1	andrews	PERSON
ftr-458	1134	2	supra	PERSON
ftr-458	1134	3	106	CARDINAL
ftr-458	1134	4	david f. bradford	PERSON
ftr-458	1136	1	75	CARDINAL
ftr-458	1136	2	joseph a. pechman ed.	PERSON
ftr-458	1136	3	1980	DATE
ftr-458	1136	4	barbara h. fried	PERSON
ftr-458	1136	5	44	CARDINAL
ftr-458	1136	6	stan	PERSON
ftr-458	1137	1	l. rev	PERSON
ftr-458	1138	1	961	CARDINAL
ftr-458	1138	2	1992	DATE
ftr-458	1138	3	richard goode	PERSON
ftr-458	1138	4	supra	PERSON
ftr-458	1139	1	49	CARDINAL
ftr-458	1139	2	alan gunn	PERSON
ftr-458	1139	3	46	CARDINAL
ftr-458	1140	1	l. rev	PERSON
ftr-458	1140	2	370	CARDINAL
ftr-458	1140	3	1979	DATE
ftr-458	1140	4	alvin c. warren	PERSON
ftr-458	1140	5	jr.	PERSON
ftr-458	1140	6	88	CARDINAL
ftr-458	1141	1	l. rev	PERSON
ftr-458	1142	1	931	CARDINAL
ftr-458	1142	2	1975	DATE
ftr-458	1142	3	william d. andrews	PERSON
ftr-458	1142	4	warren	PERSON
ftr-458	1143	1	88	CARDINAL
ftr-458	1144	1	l. rev	PERSON
ftr-458	1145	1	947	CARDINAL
ftr-458	1145	2	1975	DATE
ftr-458	1146	1	109	CARDINAL
ftr-458	1146	2	andrews	PERSON
ftr-458	1146	3	supra	PERSON
ftr-458	1146	4	106	CARDINAL
ftr-458	1146	5	1168	DATE
ftr-458	1147	1	110	CARDINAL
ftr-458	1148	1	u.s.	GPE
ftr-458	1148	2	136	CARDINAL
ftr-458	1148	3	1977	DATE
ftr-458	1148	4	michael j. graetz	PERSON
ftr-458	1149	1	92	CARDINAL
ftr-458	1150	1	l. rev	PERSON
ftr-458	1151	1	1575	CARDINAL
ftr-458	1151	2	1979	DATE
ftr-458	1152	1	111	CARDINAL
ftr-458	1154	1	351	CARDINAL
ftr-458	1154	2	354	CARDINAL
ftr-458	1154	3	721	CARDINAL
ftr-458	1155	1	19961	DATE
ftr-458	1155	2	florida	GPE
ftr-458	1163	1	3	CARDINAL
ftr-458	1164	1	4	CARDINAL
ftr-458	1166	1	irc §§ 1034	ORG
ftr-458	1166	2	two years	DATE
ftr-458	1166	3	1042	CARDINAL
ftr-458	1167	1	112	CARDINAL
ftr-458	1169	1	edward mccaffery	PERSON
ftr-458	1170	1	edward j. mccaffery	PERSON
ftr-458	1170	2	70 tex	QUANTITY
ftr-458	1170	3	l. rev	PERSON
ftr-458	1170	4	1145	CARDINAL
ftr-458	1170	5	1992	DATE
ftr-458	1171	1	michael knoll	PERSON
ftr-458	1171	2	three	CARDINAL
ftr-458	1172	1	michael s. knoll	PERSON
ftr-458	1172	2	41	CARDINAL
ftr-458	1172	3	ucla l. rev	PERSON
ftr-458	1172	4	1791	DATE
ftr-458	1172	5	1994	DATE
ftr-458	1175	1	113	CARDINAL
ftr-458	1178	1	114	CARDINAL
ftr-458	1180	1	thomas l. evans	PERSON
ftr-458	1181	1	67	CARDINAL
ftr-458	1181	2	824	CARDINAL
ftr-458	1181	3	1989	DATE
ftr-458	1181	4	1986	DATE
ftr-458	1181	5	1987	DATE
ftr-458	1182	1	scott m. kolbrenner	PERSON
ftr-458	1182	2	15	CARDINAL
ftr-458	1183	1	211	CARDINAL
ftr-458	1183	2	274-75	CARDINAL
ftr-458	1184	1	3:1	CARDINAL
ftr-458	1188	1	section 1014	LAW
ftr-458	1196	1	16 vii	DATE
ftr-458	1198	1	1995	DATE
ftr-458	1199	1	115	CARDINAL
ftr-458	1200	1	87	CARDINAL
ftr-458	1200	2	38	DATE
ftr-458	1200	3	edward a. zelinsky	PERSON
ftr-458	1201	1	116	CARDINAL
ftr-458	1202	1	87	CARDINAL
ftr-458	1202	2	30-35	CARDINAL
ftr-458	1206	1	19961	DATE
ftr-458	1206	2	50	CARDINAL
ftr-458	1206	3	florida	GPE
ftr-458	1206	4	3:1	CARDINAL
ftr-458	1209	1	second	ORDINAL
ftr-458	1210	1	treasury	ORG