id	sid	eid	entity	type
ftr-460	1	1	florida	GPE
ftr-460	1	2	3 1996	DATE
ftr-460	1	3	3	CARDINAL
ftr-460	1	4	laura cunningham	PERSON
ftr-460	1	5	i. introduction .................................	PERSON
ftr-460	2	1	94 11	CARDINAL
ftr-460	4	1	95	CARDINAL
ftr-460	4	2	95	CARDINAL
ftr-460	4	3	99	CARDINAL
ftr-460	5	1	101	CARDINAL
ftr-460	5	2	d.	NORP
ftr-460	7	1	104 e.	PERSON
ftr-460	8	1	105	CARDINAL
ftr-460	8	2	106	CARDINAL
ftr-460	8	3	108	CARDINAL
ftr-460	9	1	112	CARDINAL
ftr-460	10	1	115	CARDINAL
ftr-460	11	1	115	CARDINAL
ftr-460	11	2	116	CARDINAL
ftr-460	11	3	117	CARDINAL
ftr-460	11	4	120	CARDINAL
ftr-460	11	5	123	CARDINAL
ftr-460	12	1	126	CARDINAL
ftr-460	12	2	benjamin n. cardozo	PERSON
ftr-460	13	1	noel cunningham	PERSON
ftr-460	14	1	deborah paul	PERSON
ftr-460	16	1	r. donald turlington	PERSON
ftr-460	17	1	florida	GPE
ftr-460	17	2	i.	PERSON
ftr-460	23	1	1984	DATE
ftr-460	27	1	1984	DATE
ftr-460	27	2	congress	ORG
ftr-460	28	1	treasury	ORG
ftr-460	29	1	1984	DATE
ftr-460	29	2	congress	ORG
ftr-460	29	3	1984	DATE
ftr-460	30	1	1	CARDINAL
ftr-460	30	2	helvering v. horst	PERSON
ftr-460	30	3	311	CARDINAL
ftr-460	30	4	112	CARDINAL
ftr-460	30	5	1940	DATE
ftr-460	30	6	lucas v. earl	PERSON
ftr-460	30	7	281	CARDINAL
ftr-460	30	8	111	CARDINAL
ftr-460	30	9	1930	DATE
ftr-460	33	1	331	CARDINAL
ftr-460	33	2	1 (1947	DATE
ftr-460	36	1	a full 10 years	DATE
ftr-460	47	1	a. contributions	PERSON
ftr-460	47	2	60	MONEY
ftr-460	47	3	100	MONEY
ftr-460	47	4	100	MONEY
ftr-460	49	1	40	MONEY
ftr-460	49	2	100	MONEY
ftr-460	50	1	60	MONEY
ftr-460	50	2	section 722	LAW
ftr-460	51	1	60	MONEY
ftr-460	51	2	section 723	LAW
ftr-460	53	1	2	CARDINAL
ftr-460	55	1	1.704	CARDINAL
ftr-460	56	1	4.	CARDINAL
ftr-460	57	1	1.704-1(b)(2)(iv)(d	CARDINAL
ftr-460	58	1	1.704-1(b)(2)(ii	CARDINAL
ftr-460	59	1	1.704-3(a)(3	CARDINAL
ftr-460	60	1	1996	DATE
ftr-460	60	2	florida	GPE
ftr-460	60	3	60	MONEY
ftr-460	60	4	100	MONEY
ftr-460	62	1	$100 $100 land	MONEY
ftr-460	62	2	60 100 $160 $200	MONEY
ftr-460	63	1	$ 60 $100	MONEY
ftr-460	63	2	100 100 $160 $200	MONEY
ftr-460	63	3	100	MONEY
ftr-460	63	4	40	MONEY
ftr-460	64	1	40	MONEY
ftr-460	65	1	40	MONEY
ftr-460	65	2	a.	PERSON
ftr-460	65	3	1984	DATE
ftr-460	66	1	40	MONEY
ftr-460	66	2	5	CARDINAL
ftr-460	67	1	first	ORDINAL
ftr-460	69	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-460	71	1	1.704-1(b)(2)(iv)(f)(5	CARDINAL
ftr-460	73	1	congress	ORG
ftr-460	75	1	1.704-1(b)(2)(iv)(f)(4	CARDINAL
ftr-460	78	1	1.704-1(b)(5	CARDINAL
ftr-460	78	2	exs	ORG
ftr-460	78	3	13	CARDINAL
ftr-460	78	4	14	DATE
ftr-460	80	1	1.704	CARDINAL
ftr-460	82	1	1.704-3(a)(6	DATE
ftr-460	84	1	section 704(c)(2	LAW
ftr-460	84	2	section 704(c)(2	LAW
ftr-460	85	1	noncontributing	ORG
ftr-460	87	1	100	MONEY
ftr-460	87	2	40	MONEY
ftr-460	88	1	40	MONEY
ftr-460	89	1	40	MONEY
ftr-460	90	1	section 704(c)(2	LAW
ftr-460	90	2	1	CARDINAL
ftr-460	91	1	ab sells	ORG
ftr-460	91	2	120	MONEY
ftr-460	91	3	60	MONEY
ftr-460	93	1	noncontributing	ORG
ftr-460	93	2	10	MONEY
ftr-460	93	3	50	MONEY
ftr-460	94	1	first	ORDINAL
ftr-460	94	2	6	CARDINAL
ftr-460	95	1	1984	DATE
ftr-460	95	2	1	CARDINAL
ftr-460	96	1	2	CARDINAL
ftr-460	96	2	3	CARDINAL
ftr-460	97	1	2	CARDINAL
ftr-460	99	1	7	CARDINAL
ftr-460	100	1	1.704-1(c)(2	CARDINAL
ftr-460	100	2	1993	DATE
ftr-460	101	1	19961	DATE
ftr-460	101	2	florida	GPE
ftr-460	101	3	noncontributing	ORG
ftr-460	102	1	a.	PERSON
ftr-460	103	1	one	CARDINAL
ftr-460	104	1	the year	DATE
ftr-460	105	1	2	CARDINAL
ftr-460	106	1	ab sells	ORG
ftr-460	106	2	70	MONEY
ftr-460	107	1	ab	ORG
ftr-460	107	2	30	MONEY
ftr-460	107	3	10	MONEY
ftr-460	108	1	15	MONEY
ftr-460	109	1	10	MONEY
ftr-460	110	1	ab	ORG
ftr-460	110	2	$170 $	MONEY
ftr-460	110	3	170	MONEY
ftr-460	110	4	$ 70 $ 85	MONEY
ftr-460	110	5	100 85 $170 $170	MONEY
ftr-460	110	6	8	CARDINAL
ftr-460	112	1	1.704-3(b)(1	CARDINAL
ftr-460	113	1	9	CARDINAL
ftr-460	113	2	r. donald turlington	PERSON
ftr-460	113	3	46	CARDINAL
ftr-460	114	1	fed	ORG
ftr-460	115	1	26	CARDINAL
ftr-460	116	1	15	MONEY
ftr-460	117	1	40	MONEY
ftr-460	117	2	100	MONEY
ftr-460	117	3	15	MONEY
ftr-460	117	4	25	MONEY
ftr-460	117	5	10	MONEY
ftr-460	117	6	15	MONEY
ftr-460	118	1	one day	DATE
ftr-460	118	2	one	CARDINAL
ftr-460	122	1	noncontributing	ORG
ftr-460	126	1	80	MONEY
ftr-460	126	2	120	MONEY
ftr-460	126	3	120	MONEY
ftr-460	127	1	10-year	DATE
ftr-460	128	1	only four years	DATE
ftr-460	128	2	10-year	DATE
ftr-460	132	1	10	CARDINAL
ftr-460	134	1	15	MONEY
ftr-460	134	2	731	CARDINAL
ftr-460	136	1	741	CARDINAL
ftr-460	136	2	19961	DATE
ftr-460	136	3	florida	GPE
ftr-460	136	4	$ 80 $	MONEY
ftr-460	136	5	120	MONEY
ftr-460	136	6	120	CARDINAL
ftr-460	136	7	120 $200 $240	MONEY
ftr-460	136	8	$ 80 $	MONEY
ftr-460	136	9	120	MONEY
ftr-460	136	10	120	CARDINAL
ftr-460	136	11	120 $200 $240	MONEY
ftr-460	138	1	2	CARDINAL
ftr-460	138	2	1	CARDINAL
ftr-460	138	3	80	MONEY
ftr-460	138	4	four years	DATE
ftr-460	138	5	20	MONEY
ftr-460	139	1	2	CARDINAL
ftr-460	139	2	120	MONEY
ftr-460	139	3	four years	DATE
ftr-460	139	4	30	MONEY
ftr-460	142	1	15	MONEY
ftr-460	142	2	20	MONEY
ftr-460	142	3	15	MONEY
ftr-460	142	4	5	MONEY
ftr-460	142	5	10	MONEY
ftr-460	142	6	10	MONEY
ftr-460	142	7	each year	DATE
ftr-460	144	1	four years	DATE
ftr-460	144	2	all $40	MONEY
ftr-460	145	1	11	CARDINAL
ftr-460	147	1	12	CARDINAL
ftr-460	148	1	1.704-1(b)(2)(iv)(g)(3	CARDINAL
ftr-460	149	1	1.704-1(b)(2)(iv	CARDINAL
ftr-460	151	1	1.704-3(a)(3	CARDINAL
ftr-460	154	1	noncontributing	ORG
ftr-460	155	1	noncontributing	ORG
ftr-460	156	1	example ii	PERSON
ftr-460	156	2	1	CARDINAL
ftr-460	156	3	40	MONEY
ftr-460	157	1	only $10	MONEY
ftr-460	158	1	four years	DATE
ftr-460	161	1	30	MONEY
ftr-460	161	2	15	MONEY
ftr-460	161	3	10	MONEY
ftr-460	162	1	10	MONEY
ftr-460	162	2	5	MONEY
ftr-460	163	1	the first year	DATE
ftr-460	163	2	$120 $40 $	MONEY
ftr-460	163	3	120	MONEY
ftr-460	163	4	15	CARDINAL
ftr-460	163	5	15	CARDINAL
ftr-460	163	6	10	CARDINAL
ftr-460	163	7	10	CARDINAL
ftr-460	163	8	115	MONEY
ftr-460	163	9	120	MONEY
ftr-460	163	10	5	MONEY
ftr-460	163	11	20	MONEY
ftr-460	163	12	four years	DATE
ftr-460	164	1	5	MONEY
ftr-460	164	2	four years	DATE
ftr-460	167	1	subchapter k	PERSON
ftr-460	167	2	1954	DATE
ftr-460	167	3	19961	DATE
ftr-460	167	4	florida	GPE
ftr-460	168	1	3	CARDINAL
ftr-460	169	1	4	CARDINAL
ftr-460	170	1	noncontributing	ORG
ftr-460	172	1	first	ORDINAL
ftr-460	172	2	1932	DATE
ftr-460	174	1	6	CARDINAL
ftr-460	174	2	congress	ORG
ftr-460	174	3	1954	DATE
ftr-460	175	1	congress	ORG
ftr-460	176	1	one	CARDINAL
ftr-460	177	1	section 704(c)(2	LAW
ftr-460	178	1	7 13	DATE
ftr-460	179	1	1622	CARDINAL
ftr-460	179	2	83d	CARDINAL
ftr-460	179	3	2d	CARDINAL
ftr-460	180	1	89	CARDINAL
ftr-460	180	2	93-94	CARDINAL
ftr-460	180	3	1954	DATE
ftr-460	180	4	1954 u.s.c.c.a.n 4621, 4721	DATE
ftr-460	180	5	4725	CARDINAL
ftr-460	181	1	14	CARDINAL
ftr-460	182	1	gregory marich & william mckee	ORG
ftr-460	182	2	41	CARDINAL
ftr-460	182	3	627	CARDINAL
ftr-460	182	4	635	CARDINAL
ftr-460	182	5	1986	DATE
ftr-460	183	1	15	CARDINAL
ftr-460	183	2	10092	DATE
ftr-460	184	1	bull	PERSON
ftr-460	185	1	114	CARDINAL
ftr-460	185	2	26379	CARDINAL
ftr-460	185	3	1950-1	DATE
ftr-460	187	1	58	CARDINAL
ftr-460	188	1	congress	ORG
ftr-460	188	2	1954	DATE
ftr-460	188	3	the american law institute	ORG
ftr-460	190	1	2	CARDINAL
ftr-460	190	2	american law institute	ORG
ftr-460	190	3	355	CARDINAL
ftr-460	190	4	feb. 1954	DATE
ftr-460	191	1	16	CARDINAL
ftr-460	192	1	jackson	PERSON
ftr-460	192	2	9	CARDINAL
ftr-460	192	3	109	CARDINAL
ftr-460	192	4	123	CARDINAL
ftr-460	192	5	1954	DATE
ftr-460	193	1	17	CARDINAL
ftr-460	195	1	section 704(c)(2	LAW
ftr-460	196	1	40	MONEY
ftr-460	196	2	100	MONEY
ftr-460	196	3	two	CARDINAL
ftr-460	197	1	senate	ORG
ftr-460	197	2	all $40	MONEY
ftr-460	198	1	section 704(c)(2	LAW
ftr-460	199	1	1984	DATE
ftr-460	200	1	1984	DATE
ftr-460	200	2	congress	ORG
ftr-460	202	1	the 40%	PERCENT
ftr-460	202	2	section 704(c)(2	LAW
ftr-460	202	3	40	MONEY
ftr-460	203	1	1984	DATE
ftr-460	203	2	congress	ORG
ftr-460	203	3	the entire $40	MONEY
ftr-460	208	1	s.	PERSON
ftr-460	209	1	1622	CARDINAL
ftr-460	209	2	83d	CARDINAL
ftr-460	209	3	2d	CARDINAL
ftr-460	210	1	4725	CARDINAL
ftr-460	210	2	1954	DATE
ftr-460	211	1	1954	DATE
ftr-460	211	2	u.s.c.c.a.n.	LAW
ftr-460	212	1	4621	DATE
ftr-460	212	2	4725	DATE
ftr-460	213	1	18	CARDINAL
ftr-460	216	1	20	CARDINAL
ftr-460	217	1	19961	DATE
ftr-460	217	2	florida	GPE
ftr-460	218	1	congress	ORG
ftr-460	218	2	congress	ORG
ftr-460	219	1	congress	ORG
ftr-460	220	1	22	CARDINAL
ftr-460	220	2	1984	DATE
ftr-460	220	3	treasury	ORG
ftr-460	221	1	a decade	DATE
ftr-460	221	2	december of 199225	DATE
ftr-460	221	3	december 21	DATE
ftr-460	221	4	1993.26 21	DATE
ftr-460	222	1	turlington	PERSON
ftr-460	222	2	supra	PERSON
ftr-460	222	3	9	CARDINAL
ftr-460	222	4	26	CARDINAL
ftr-460	223	1	22	CARDINAL
ftr-460	224	1	new york	GPE
ftr-460	224	2	'84	DATE
ftr-460	224	3	85	CARDINAL
ftr-460	224	4	22, 1985	DATE
ftr-460	224	5	tnt	ORG
ftr-460	225	1	marich & mckee	ORG
ftr-460	225	2	14	CARDINAL
ftr-460	225	3	john d. steines	PERSON
ftr-460	225	4	jr.	PERSON
ftr-460	225	5	45	CARDINAL
ftr-460	225	6	615-65	CARDINAL
ftr-460	225	7	1990	DATE
ftr-460	226	1	23	CARDINAL
ftr-460	227	1	house	ORG
ftr-460	227	2	1984	DATE
ftr-460	229	1	98-432	CARDINAL
ftr-460	229	2	2d	CARDINAL
ftr-460	230	1	2	CARDINAL
ftr-460	230	2	1209	CARDINAL
ftr-460	230	3	1984	DATE
ftr-460	230	4	1984	DATE
ftr-460	231	1	874	CARDINAL
ftr-460	231	2	876	CARDINAL
ftr-460	233	1	d.	NORP
ftr-460	234	1	congress	ORG
ftr-460	235	1	24	CARDINAL
ftr-460	236	1	new york	GPE
ftr-460	236	2	supra	PERSON
ftr-460	236	3	22	CARDINAL
ftr-460	236	4	marich & mckee	ORG
ftr-460	236	5	14	CARDINAL
ftr-460	236	6	25	CARDINAL
ftr-460	237	1	1993-1	DATE
ftr-460	237	2	857	CARDINAL
ftr-460	237	3	26	CARDINAL
ftr-460	238	1	8500	CARDINAL
ftr-460	238	2	1994-1	DATE
ftr-460	238	3	183	CARDINAL
ftr-460	239	1	december of 1994	DATE
ftr-460	240	1	t.d	PERSON
ftr-460	240	2	8585	DATE
ftr-460	240	3	1995-1	DATE
ftr-460	240	4	120	CARDINAL
ftr-460	241	1	section 704(c) e.	LAW
ftr-460	243	1	contribution.27	GPE
ftr-460	244	1	28	CARDINAL
ftr-460	246	1	three	CARDINAL
ftr-460	247	1	three	CARDINAL
ftr-460	250	1	three	CARDINAL
ftr-460	251	1	3	CARDINAL
ftr-460	251	2	two	CARDINAL
ftr-460	252	1	27	CARDINAL
ftr-460	254	1	1.704-3(a)(1	DATE
ftr-460	255	1	28	CARDINAL
ftr-460	257	1	1.704-3(a)(10	CARDINAL
ftr-460	258	1	30	CARDINAL
ftr-460	259	1	1.704-3(a)(1	DATE
ftr-460	260	1	31	CARDINAL
ftr-460	261	1	barksdale hortenstin & gregory	ORG
ftr-460	261	2	j. marich	PERSON
ftr-460	262	1	12	CARDINAL
ftr-460	262	2	1994	DATE
ftr-460	263	1	19961	DATE
ftr-460	263	2	florida	GPE
ftr-460	263	3	three	CARDINAL
ftr-460	265	1	three	CARDINAL
ftr-460	270	1	3	CARDINAL
ftr-460	270	2	100	MONEY
ftr-460	270	3	150	MONEY
ftr-460	270	4	70	MONEY
ftr-460	271	1	ab sells	ORG
ftr-460	271	2	70	MONEY
ftr-460	271	3	30	MONEY
ftr-460	271	4	10	MONEY
ftr-460	271	5	150	MONEY
ftr-460	271	6	50	MONEY
ftr-460	272	1	$100 $60 $100 $	MONEY
ftr-460	272	2	100	MONEY
ftr-460	272	3	15	CARDINAL
ftr-460	272	4	15	CARDINAL
ftr-460	272	5	25	CARDINAL
ftr-460	272	6	95	MONEY
ftr-460	274	1	1.704-3(c	CARDINAL
ftr-460	275	1	33	CARDINAL
ftr-460	276	1	1.704-3(c)(3	DATE
ftr-460	278	1	md	GPE
ftr-460	278	2	15	CARDINAL
ftr-460	279	1	40	MONEY
ftr-460	279	2	10	MONEY
ftr-460	279	3	the taxable year	DATE
ftr-460	281	1	$100 $ 60 $100 $	MONEY
ftr-460	281	2	100	MONEY
ftr-460	281	3	15	CARDINAL
ftr-460	281	4	15	CARDINAL
ftr-460	281	5	25	CARDINAL
ftr-460	281	6	10 $110 $110 $	MONEY
ftr-460	281	7	110	MONEY
ftr-460	281	8	1	CARDINAL
ftr-460	281	9	40	MONEY
ftr-460	282	1	40	MONEY
ftr-460	282	2	only $10	MONEY
ftr-460	283	1	the first four years	DATE
ftr-460	283	2	20	MONEY
ftr-460	284	1	annual	DATE
ftr-460	285	1	20	MONEY
ftr-460	286	1	15	MONEY
ftr-460	286	2	5	MONEY
ftr-460	288	1	$120 $ 40 $	MONEY
ftr-460	288	2	120	MONEY
ftr-460	288	3	15	CARDINAL
ftr-460	288	4	15	CARDINAL
ftr-460	288	5	10	CARDINAL
ftr-460	288	6	10 15	DATE
ftr-460	288	7	115	MONEY
ftr-460	288	8	115	MONEY
ftr-460	288	9	19961	DATE
ftr-460	288	10	florida	GPE
ftr-460	291	1	distortion.34	PERSON
ftr-460	291	2	second	ORDINAL
ftr-460	291	3	35	CARDINAL
ftr-460	297	1	ali	PERSON
ftr-460	297	2	1954	DATE
ftr-460	299	1	1	CARDINAL
ftr-460	300	1	70	MONEY
ftr-460	300	2	30	MONEY
ftr-460	300	3	10	MONEY
ftr-460	303	1	34	CARDINAL
ftr-460	303	2	marich & mckee	ORG
ftr-460	303	3	14	CARDINAL
ftr-460	303	4	645	CARDINAL
ftr-460	303	5	35	CARDINAL
ftr-460	304	1	1.704-3(d	CARDINAL
ftr-460	305	1	36	CARDINAL
ftr-460	306	1	1.704-3(d)(4)(i	CARDINAL
ftr-460	307	1	37	CARDINAL
ftr-460	308	1	1.704-3(d)(4)(ii	CARDINAL
ftr-460	309	1	15	MONEY
ftr-460	309	2	15	MONEY
ftr-460	310	1	25	MONEY
ftr-460	310	2	10	MONEY
ftr-460	310	3	15	MONEY
ftr-460	310	4	10	MONEY
ftr-460	311	1	$100 $60 $100 $	MONEY
ftr-460	311	2	100	MONEY
ftr-460	311	3	15	CARDINAL
ftr-460	311	4	15	CARDINAL
ftr-460	311	5	0	CARDINAL
ftr-460	311	6	15	ORDINAL
ftr-460	311	7	15) $ 85 $85	MONEY
ftr-460	312	1	ab	ORG
ftr-460	319	1	38	CARDINAL
ftr-460	321	1	half-year	DATE
ftr-460	321	2	mid-month	DATE
ftr-460	321	3	mid-quarter	DATE
ftr-460	322	1	1.704-3(d)(2	CARDINAL
ftr-460	322	2	first-year	DATE
ftr-460	323	1	1996	DATE
ftr-460	323	2	florida	GPE
ftr-460	324	1	two	CARDINAL
ftr-460	324	2	one	CARDINAL
ftr-460	324	3	40	MONEY
ftr-460	324	4	80	MONEY
ftr-460	324	5	120	MONEY
ftr-460	324	6	40	MONEY
ftr-460	325	1	40	MONEY
ftr-460	325	2	the remaining four years	DATE
ftr-460	325	3	10	MONEY
ftr-460	327	1	10 years	DATE
ftr-460	327	2	8	MONEY
ftr-460	327	3	each year	DATE
ftr-460	327	4	10 years	DATE
ftr-460	328	1	18	MONEY
ftr-460	328	2	10	MONEY
ftr-460	328	3	8	MONEY
ftr-460	328	4	the first four years	DATE
ftr-460	328	5	8	MONEY
ftr-460	328	6	the remaining six years	DATE
ftr-460	329	1	$ 40 $	MONEY
ftr-460	329	2	120	MONEY
ftr-460	329	3	120 120 $160 $240	MONEY
ftr-460	329	4	$ 40 $	MONEY
ftr-460	329	5	120	MONEY
ftr-460	329	6	240	MONEY
ftr-460	329	7	2	MONEY
ftr-460	329	8	10	MONEY
ftr-460	329	9	$20 $20	MONEY
ftr-460	329	10	18	CARDINAL
ftr-460	329	11	10) $ 2 $	MONEY
ftr-460	329	12	10	MONEY
ftr-460	329	13	one half	CARDINAL
ftr-460	329	14	10	MONEY
ftr-460	329	15	9	MONEY
ftr-460	329	16	1	MONEY
ftr-460	330	1	10	MONEY
ftr-460	331	1	9	MONEY
ftr-460	331	2	only $1	MONEY
ftr-460	332	1	1	MONEY
ftr-460	332	2	9	MONEY
ftr-460	333	1	$10 $10 $10 $10	MONEY
ftr-460	333	2	9	CARDINAL
ftr-460	333	3	9	CARDINAL
ftr-460	333	4	9) $1 $9	MONEY
ftr-460	333	5	si si	PERSON
ftr-460	333	6	the end of the first four years	DATE
ftr-460	333	7	$120 $40 $	MONEY
ftr-460	333	8	120	MONEY
ftr-460	333	9	4	CARDINAL
ftr-460	333	10	124	MONEY
ftr-460	333	11	$80 to $	MONEY
ftr-460	333	12	48	MONEY
ftr-460	333	13	only $1	MONEY
ftr-460	333	14	9	MONEY
ftr-460	334	1	8	MONEY
ftr-460	334	2	annually	DATE
ftr-460	334	3	32	MONEY
ftr-460	334	4	80	MONEY
ftr-460	337	1	years 5 through 10	DATE
ftr-460	337	2	20	MONEY
ftr-460	337	3	only $8	MONEY
ftr-460	338	1	annual	DATE
ftr-460	338	2	12	MONEY
ftr-460	338	3	6	MONEY
ftr-460	340	1	4	MONEY
ftr-460	341	1	two	CARDINAL
ftr-460	341	2	4	MONEY
ftr-460	341	3	each year	DATE
ftr-460	342	1	each year	DATE
ftr-460	342	2	$10 $10 $10 $10	MONEY
ftr-460	342	3	4	CARDINAL
ftr-460	342	4	0	CARDINAL
ftr-460	343	1	4	CARDINAL
ftr-460	343	2	0	CARDINAL
ftr-460	343	3	4	CARDINAL
ftr-460	343	4	4	CARDINAL
ftr-460	343	5	$ 6 $14 $ 6 $	MONEY
ftr-460	343	6	6	MONEY
ftr-460	343	7	each year	DATE
ftr-460	343	8	8	MONEY
ftr-460	344	1	the end of year 10	DATE
ftr-460	345	1	19961	DATE
ftr-460	345	2	florida	GPE
ftr-460	345	3	treasury	ORG
ftr-460	345	4	three	CARDINAL
ftr-460	346	1	39	CARDINAL
ftr-460	347	1	two	CARDINAL
ftr-460	347	2	2	CARDINAL
ftr-460	347	3	3).40	CARDINAL
ftr-460	347	4	one	CARDINAL
ftr-460	347	5	10,000	MONEY
ftr-460	347	6	1,000	MONEY
ftr-460	347	7	10,000	MONEY
ftr-460	348	1	only one year	DATE
ftr-460	348	2	10 years	DATE
ftr-460	349	1	4 1	DATE
ftr-460	350	1	2	CARDINAL
ftr-460	351	1	zero	CARDINAL
ftr-460	352	1	only one year	DATE
ftr-460	353	1	42	DATE
ftr-460	353	2	10,000	MONEY
ftr-460	353	3	1,000	MONEY
ftr-460	353	4	the first year	DATE
ftr-460	353	5	zero	CARDINAL
ftr-460	355	1	1,000	MONEY
ftr-460	355	2	4,000	MONEY
ftr-460	356	1	39	CARDINAL
ftr-460	358	1	1.704-3(a)(i0	CARDINAL
ftr-460	359	1	40	CARDINAL
ftr-460	360	1	1.704-3(b)(2	PERCENT
ftr-460	360	2	2	CARDINAL
ftr-460	360	3	3.	CARDINAL
ftr-460	360	4	41	CARDINAL
ftr-460	361	1	2	CARDINAL
ftr-460	361	2	example 3	DATE
ftr-460	361	3	10-year	DATE
ftr-460	362	1	42	CARDINAL
ftr-460	363	1	1.704-3(b	CARDINAL
ftr-460	363	2	2(i	CARDINAL
ftr-460	364	1	one	CARDINAL
ftr-460	364	2	noncontributing	ORG
ftr-460	364	3	4,000	MONEY
ftr-460	364	4	the first year	DATE
ftr-460	366	1	5,000	MONEY
ftr-460	366	2	10-year	DATE
ftr-460	367	1	annually	DATE
ftr-460	367	2	10 years	DATE
ftr-460	368	1	the first year	DATE
ftr-460	368	2	1,000	MONEY
ftr-460	368	3	500	MONEY
ftr-460	369	1	500	MONEY
ftr-460	369	2	the next nine years	DATE
ftr-460	370	1	4,000	MONEY
ftr-460	371	1	the first year	DATE
ftr-460	371	2	4,000	MONEY
ftr-460	373	1	zero	CARDINAL
ftr-460	373	2	the beginning of year	DATE
ftr-460	373	3	10,000	MONEY
ftr-460	374	1	10,000	MONEY
ftr-460	375	1	$1,000 $10,000 $	MONEY
ftr-460	375	2	10,000	MONEY
ftr-460	375	3	0	CARDINAL
ftr-460	376	1	5,000	CARDINAL
ftr-460	376	2	1,000	CARDINAL
ftr-460	376	3	5,000	CARDINAL
ftr-460	376	4	5.000 5.000 5.000 5,000 $6,000 $10,000 $14,000 $	MONEY
ftr-460	376	5	10,000	MONEY
ftr-460	376	6	one-year	DATE
ftr-460	376	7	4,000	MONEY
ftr-460	376	8	year two	DATE
ftr-460	377	1	year one	DATE
ftr-460	377	2	year two	DATE
ftr-460	378	1	that year	DATE
ftr-460	378	2	4,000	MONEY
ftr-460	378	3	an additional $4,000	MONEY
ftr-460	378	4	43	CARDINAL
ftr-460	380	1	1.704-3(b)(2	PERCENT
ftr-460	380	2	2ii)(c	CARDINAL
ftr-460	381	1	1996	DATE
ftr-460	381	2	florida	GPE
ftr-460	381	3	second	ORDINAL
ftr-460	381	4	3	CARDINAL
ftr-460	382	1	first	ORDINAL
ftr-460	382	2	zero	CARDINAL
ftr-460	382	3	8,000	MONEY
ftr-460	382	4	its first year	DATE
ftr-460	383	1	10,000	MONEY
ftr-460	383	2	1,000	MONEY
ftr-460	383	3	4,000	MONEY
ftr-460	383	4	8,000	MONEY
ftr-460	383	5	j. 45	ORG
ftr-460	383	6	j k tax book	PERSON
ftr-460	383	7	$1,000 $10,000 $10,000 $	MONEY
ftr-460	383	8	10,000	MONEY
ftr-460	383	9	0	CARDINAL
ftr-460	383	10	5,000	CARDINAL
ftr-460	383	11	1,000	CARDINAL
ftr-460	383	12	5,000	CARDINAL
ftr-460	383	13	8,000	CARDINAL
ftr-460	383	14	0 4,000 $9,000 $ 9,000 $ 9,000 $ 9,000	MONEY
ftr-460	383	15	the first year	DATE
ftr-460	384	1	the first year	DATE
ftr-460	386	1	4,500	MONEY
ftr-460	386	2	year one,46	DATE
ftr-460	386	3	500	MONEY
ftr-460	386	4	nine succeeding years	DATE
ftr-460	387	1	year one	DATE
ftr-460	388	1	10-year	DATE
ftr-460	388	2	500	MONEY
ftr-460	388	3	5,000	MONEY
ftr-460	388	4	the first year	DATE
ftr-460	389	1	44	DATE
ftr-460	391	1	1.704-3(c)(4	CARDINAL
ftr-460	391	2	3. 45	DATE
ftr-460	393	1	1.704-3(c)(4	CARDINAL
ftr-460	393	2	3(i	CARDINAL
ftr-460	394	1	1992	DATE
ftr-460	394	2	only $750	MONEY
ftr-460	396	1	1.704-3(c)(4	CARDINAL
ftr-460	396	2	2(i	CARDINAL
ftr-460	399	1	4,500	MONEY
ftr-460	399	2	4,000	MONEY
ftr-460	399	3	less $500	MONEY
ftr-460	399	4	zero	CARDINAL
ftr-460	401	1	builtin	ORG
ftr-460	401	2	zero	CARDINAL
ftr-460	402	1	a.	PERSON
ftr-460	402	2	regulations8	PERSON
ftr-460	405	1	°5	CARDINAL
ftr-460	405	2	treasury	ORG
ftr-460	408	1	47	CARDINAL
ftr-460	410	1	1.704-3(c)(4	CARDINAL
ftr-460	410	2	3	CARDINAL
ftr-460	411	1	48	CARDINAL
ftr-460	412	1	william s. mckee et al	PERSON
ftr-460	412	2	10.04[3][a	CARDINAL
ftr-460	412	3	2d	DATE
ftr-460	412	4	supp	GPE
ftr-460	412	5	1995	DATE
ftr-460	413	1	49	DATE
ftr-460	414	1	gregory j. marich et al.	PERSON
ftr-460	414	2	65	CARDINAL
ftr-460	414	3	1267	DATE
ftr-460	414	4	1270	DATE
ftr-460	414	5	dec. 5. 1994	DATE
ftr-460	415	1	50	CARDINAL
ftr-460	416	1	1.704-3(a)(1	DATE
ftr-460	417	1	51	CARDINAL
ftr-460	417	2	26	CARDINAL
ftr-460	418	1	184	CARDINAL
ftr-460	418	2	irs	ORG
ftr-460	418	3	treasury	ORG
ftr-460	419	1	19961	DATE
ftr-460	419	2	florida	GPE
ftr-460	426	1	treasury	ORG
ftr-460	428	1	two	CARDINAL
ftr-460	431	1	treasury	ORG
ftr-460	432	1	treasury	ORG
ftr-460	432	2	52	CARDINAL
ftr-460	433	1	the internal revenue service	ORG
ftr-460	435	1	1.704-3(d)(5)(ii	CARDINAL
ftr-460	436	1	treasury	ORG
ftr-460	436	2	treasury	ORG
ftr-460	438	1	2	CARDINAL
ftr-460	439	1	treasury	ORG
ftr-460	440	1	2	CARDINAL
ftr-460	441	1	the beginning of the second year	DATE
ftr-460	441	2	zero	CARDINAL
ftr-460	441	3	the first year	DATE
ftr-460	442	1	zero	CARDINAL
ftr-460	443	1	year one	DATE
ftr-460	444	1	one half	CARDINAL
ftr-460	445	1	4,000	MONEY
ftr-460	445	2	4,000	MONEY
ftr-460	445	3	the year	DATE
ftr-460	448	1	53	CARDINAL
ftr-460	449	1	1994	DATE
ftr-460	449	2	tlhe	GPE
ftr-460	449	3	irs	ORG
ftr-460	449	4	treasury	ORG
ftr-460	451	1	8585	DATE
ftr-460	451	2	supra	PERSON
ftr-460	451	3	26	CARDINAL
ftr-460	451	4	121	CARDINAL
ftr-460	452	1	54	CARDINAL
ftr-460	453	1	mckee et al.	PERSON
ftr-460	453	2	49	DATE
ftr-460	453	3	1 10.0413][b	CARDINAL
ftr-460	453	4	510-55	CARDINAL
ftr-460	453	5	supp	GPE
ftr-460	453	6	19951	CARDINAL
ftr-460	454	1	19961	DATE
ftr-460	454	2	florida	GPE
ftr-460	454	3	2	CARDINAL
ftr-460	457	1	the beginning of year two	DATE
ftr-460	459	1	treasury	ORG
ftr-460	461	1	2	CARDINAL
ftr-460	466	1	2	CARDINAL
ftr-460	468	1	55	CARDINAL
ftr-460	470	1	1.704-3(a)(10	CARDINAL
ftr-460	471	1	56	CARDINAL
ftr-460	473	1	year three	DATE
ftr-460	474	1	year	DATE
ftr-460	474	2	three	CARDINAL
ftr-460	475	1	10 years	DATE
ftr-460	475	2	year three	DATE
ftr-460	478	1	3	CARDINAL
ftr-460	479	1	3	CARDINAL
ftr-460	479	2	4,000	MONEY
ftr-460	479	3	the first year	DATE
ftr-460	479	4	the first year	DATE
ftr-460	482	1	400	MONEY
ftr-460	482	2	4,000	MONEY
ftr-460	482	3	the first year	DATE
ftr-460	482	4	three years	DATE
ftr-460	482	5	year three	DATE
ftr-460	484	1	1.704-3(b)(2	PERCENT
ftr-460	484	2	2(ii	CARDINAL
ftr-460	485	1	57	DATE
ftr-460	485	2	2	CARDINAL
ftr-460	485	3	1.701-2	CARDINAL
ftr-460	485	4	subchapter k.	PERSON
ftr-460	488	1	1	CARDINAL
ftr-460	488	2	subchapter k	PERSON
ftr-460	488	3	1.701-2(a	QUANTITY
ftr-460	488	4	2	CARDINAL
ftr-460	488	5	1.701-2(a)(1	CARDINAL
ftr-460	488	6	3	CARDINAL
ftr-460	488	7	1.701-2(a)(3	MONEY
ftr-460	489	1	second	ORDINAL
ftr-460	493	1	1.704-2(a	CARDINAL
ftr-460	494	1	19961	DATE
ftr-460	494	2	florida	GPE
ftr-460	495	1	the first year's	DATE
ftr-460	495	2	1,000	MONEY
ftr-460	503	1	one	CARDINAL
ftr-460	503	2	58	CARDINAL
ftr-460	504	1	168	CARDINAL
ftr-460	504	2	168	CARDINAL
ftr-460	505	1	mckee	ORG
ftr-460	505	2	nelson	PERSON
ftr-460	506	1	mckee et al.	PERSON
ftr-460	506	2	49	CARDINAL
ftr-460	506	3	10.04[3][d	CARDINAL
ftr-460	506	4	10-60	CARDINAL
ftr-460	510	1	59	CARDINAL
ftr-460	511	1	joel scharfstein	PERSON
ftr-460	511	2	48	CARDINAL
ftr-460	512	1	71,	PERCENT
ftr-460	512	2	89	CARDINAL
ftr-460	512	3	1994	DATE
ftr-460	514	1	one year	DATE
ftr-460	515	1	2	CARDINAL
ftr-460	515	2	year two	DATE
ftr-460	515	3	3	CARDINAL
ftr-460	515	4	zero	CARDINAL
ftr-460	516	1	first	ORDINAL
ftr-460	517	1	3	CARDINAL
ftr-460	517	2	1,000	MONEY
ftr-460	517	3	10 years	DATE
ftr-460	518	1	each year	DATE
ftr-460	518	2	1,000	MONEY
ftr-460	518	3	two	CARDINAL
ftr-460	518	4	100	MONEY
ftr-460	518	5	noncontributing	ORG
ftr-460	519	1	400	MONEY
ftr-460	519	2	the end of the first year	DATE
ftr-460	519	3	j k tax book	PERSON
ftr-460	519	4	$1,000 $10,000 $10,000 $	MONEY
ftr-460	519	5	10,000	MONEY
ftr-460	519	6	0	CARDINAL
ftr-460	520	1	500	CARDINAL
ftr-460	520	2	100	CARDINAL
ftr-460	520	3	500	CARDINAL
ftr-460	520	4	4.400 4.000 3.600	MONEY
ftr-460	520	5	4.000 $5,400 $13,500 $13,500 $	MONEY
ftr-460	520	6	13,500	MONEY
ftr-460	520	7	400	MONEY
ftr-460	520	8	annually	DATE
ftr-460	520	9	3	CARDINAL
ftr-460	520	10	the first year	DATE
ftr-460	522	1	one	CARDINAL
ftr-460	522	2	2	CARDINAL
ftr-460	522	3	the first year's	DATE
ftr-460	522	4	1,000	MONEY
ftr-460	522	5	100	MONEY
ftr-460	523	1	noncontributing	ORG
ftr-460	524	1	year two	DATE
ftr-460	524	2	1,000	MONEY
ftr-460	524	3	9,100	MONEY
ftr-460	524	4	8,100	MONEY
ftr-460	524	5	1,000	MONEY
ftr-460	524	6	the last $1,000	MONEY
ftr-460	525	1	19961	DATE
ftr-460	525	2	florida	GPE
ftr-460	525	3	$1,000 $10,000 $10,000 $	MONEY
ftr-460	525	4	10,000	MONEY
ftr-460	525	5	0	CARDINAL
ftr-460	526	1	500	CARDINAL
ftr-460	526	2	100	CARDINAL
ftr-460	526	3	500	CARDINAL
ftr-460	526	4	8,600	CARDINAL
ftr-460	526	5	500 500 500 $9,600 $10,000 $	MONEY
ftr-460	526	6	10,400 $10,000	MONEY
ftr-460	526	7	4,000	MONEY
ftr-460	526	8	only $400	MONEY
ftr-460	531	1	1,000	MONEY
ftr-460	531	2	one year	DATE
ftr-460	531	3	the first year	DATE
ftr-460	531	4	1,000	MONEY
ftr-460	533	1	one year	DATE
ftr-460	534	1	the first year's	DATE
ftr-460	534	2	3	CARDINAL
ftr-460	534	3	1,000	MONEY
ftr-460	534	4	the first year's	DATE
ftr-460	534	5	1,000	MONEY
ftr-460	536	1	10,000	MONEY
ftr-460	536	2	the second year	DATE
ftr-460	536	3	9,000	MONEY
ftr-460	537	1	1,000	MONEY
ftr-460	537	2	1,000	MONEY
ftr-460	538	1	$ 1,000 $10,000 $10,000 $	MONEY
ftr-460	538	2	10,000	MONEY
ftr-460	538	3	500	CARDINAL
ftr-460	538	4	500	CARDINAL
ftr-460	538	5	500	CARDINAL
ftr-460	538	6	500	CARDINAL
ftr-460	538	7	9,500 500 500 500 $10,000 $10,000 $10,000 $	MONEY
ftr-460	538	8	10,000	MONEY
ftr-460	538	9	section 168(i)(7	LAW
ftr-460	541	1	1,000	MONEY
ftr-460	542	1	years two through ten	DATE
ftr-460	542	2	500	MONEY
ftr-460	542	3	each year	DATE
ftr-460	542	4	those years	DATE
ftr-460	543	1	the 10 years	DATE
ftr-460	543	2	$1,000 $10,000 $10,000 $	MONEY
ftr-460	543	3	10,000	MONEY
ftr-460	543	4	500	CARDINAL
ftr-460	543	5	5.000	CARDINAL
ftr-460	543	6	500	CARDINAL
ftr-460	543	7	5.000) $ 500 $ 5,000 $ 9,500 $ 5,000	MONEY
ftr-460	544	1	the first year	DATE
ftr-460	546	1	1.704-1(b)(2)(iv)(g)(3	CARDINAL
ftr-460	547	1	first	ORDINAL
ftr-460	547	2	1985	DATE
ftr-460	551	1	2	CARDINAL
ftr-460	551	2	the first year	DATE
ftr-460	553	1	1996.1	CARDINAL
ftr-460	553	2	florida	GPE
ftr-460	557	1	one	CARDINAL
ftr-460	557	2	treasury	ORG
ftr-460	557	3	subchapter k-to	PERSON
ftr-460	557	4	6	CARDINAL
ftr-460	558	1	one	CARDINAL
ftr-460	558	2	section 721	LAW
ftr-460	560	1	two	CARDINAL
ftr-460	563	1	60	CARDINAL
ftr-460	564	1	frederick schauer	PERSON
ftr-460	564	2	58	CARDINAL
ftr-460	565	1	l. rev	PERSON
ftr-460	565	2	871	CARDINAL
ftr-460	565	3	893	CARDINAL
ftr-460	565	4	1991	DATE
ftr-460	566	1	61	CARDINAL
ftr-460	568	1	1.701-2(a	CARDINAL
ftr-460	569	1	62	CARDINAL
ftr-460	571	1	126-31	DATE
ftr-460	571	2	ronald m. dworkin	PERSON
ftr-460	571	3	35	CARDINAL
ftr-460	572	1	l.r. 14 (1967	DATE
ftr-460	573	1	duncan kennedy	PERSON
ftr-460	573	2	89	CARDINAL
ftr-460	574	1	l.r	PERSON
ftr-460	574	2	1685	DATE
ftr-460	574	3	1976	DATE
ftr-460	574	4	frederick schauer	PERSON
ftr-460	574	5	1991	DATE
ftr-460	575	1	63	CARDINAL
ftr-460	576	1	louis kaplow	PERSON
ftr-460	576	2	42	CARDINAL
ftr-460	576	3	duke l.j	PERSON
ftr-460	576	4	557	CARDINAL
ftr-460	576	5	621	CARDINAL
ftr-460	576	6	1992	DATE
ftr-460	576	7	kaplow	PERSON
ftr-460	581	1	treasury	ORG
ftr-460	584	1	64	CARDINAL
ftr-460	584	2	treasury	ORG
ftr-460	588	1	treasury	ORG
ftr-460	590	1	section 469	LAW
ftr-460	593	1	64	CARDINAL
ftr-460	593	2	1.701-2(b	CARDINAL
ftr-460	595	1	subchapter k.	PERSON
ftr-460	595	2	1.701-2(b	CARDINAL
ftr-460	596	1	19961	DATE
ftr-460	596	2	florida	GPE
ftr-460	596	3	appendix	NORP
ftr-460	596	4	i.	PERSON
ftr-460	596	5	60	MONEY
ftr-460	596	6	100	MONEY
ftr-460	596	7	100	MONEY
ftr-460	598	1	$100 $100 land	MONEY
ftr-460	598	2	60 100 $160 $200	MONEY
ftr-460	599	1	$ 60 $100	MONEY
ftr-460	599	2	100 100 $160 $200	MONEY
ftr-460	599	3	1	CARDINAL
ftr-460	600	1	ab sells	ORG
ftr-460	600	2	120	MONEY
ftr-460	600	3	20	MONEY
ftr-460	600	4	60	MONEY
ftr-460	601	1	2	CARDINAL
ftr-460	602	1	ab sells	ORG
ftr-460	602	2	70	MONEY
ftr-460	602	3	30	MONEY
ftr-460	602	4	10	MONEY
ftr-460	604	1	80	MONEY
ftr-460	604	2	120	MONEY
ftr-460	604	3	120	MONEY
ftr-460	605	1	10-year	DATE
ftr-460	606	1	only four years	DATE
ftr-460	606	2	10-year	DATE
ftr-460	607	1	$ 80 $	MONEY
ftr-460	607	2	120	MONEY
ftr-460	607	3	120	CARDINAL
ftr-460	607	4	120 $200 $240	MONEY
ftr-460	607	5	$ 80 $	MONEY
ftr-460	607	6	120	MONEY
ftr-460	607	7	120	CARDINAL
ftr-460	607	8	120 $200 $240	MONEY
ftr-460	608	1	3:3 1996	DATE
ftr-460	608	2	section 704(c) 127	LAW
ftr-460	608	3	1	CARDINAL
ftr-460	608	4	40	MONEY
ftr-460	609	1	40	MONEY
ftr-460	609	2	only $i0	MONEY
ftr-460	609	3	annual	DATE
ftr-460	610	1	four years	DATE
ftr-460	610	2	20	MONEY