id	sid	eid	entity	type
ftr-462	1	1	florida	GPE
ftr-462	1	2	3 1996	DATE
ftr-462	1	3	4	CARDINAL
ftr-462	1	4	u.s.	GPE
ftr-462	1	5	philip r. west" i. introduction	PERSON
ftr-462	1	6	148 ii	QUANTITY
ftr-462	2	1	1s	CARDINAL
ftr-462	2	2	section 901	LAW
ftr-462	2	3	153 1	DATE
ftr-462	2	4	biddle	PERSON
ftr-462	3	1	153 2	CARDINAL
ftr-462	4	1	157	CARDINAL
ftr-462	4	2	159 1	CARDINAL
ftr-462	5	1	159 2	CARDINAL
ftr-462	5	2	162	CARDINAL
ftr-462	6	1	164	CARDINAL
ftr-462	6	2	167	CARDINAL
ftr-462	6	3	m. cross	PERSON
ftr-462	6	4	171	CARDINAL
ftr-462	6	5	174 1	CARDINAL
ftr-462	6	6	177 2	CARDINAL
ftr-462	6	7	179	CARDINAL
ftr-462	6	8	182 1	CARDINAL
ftr-462	6	9	182 2	CARDINAL
ftr-462	6	10	184	CARDINAL
ftr-462	7	1	184	CARDINAL
ftr-462	7	2	treasury	ORG
ftr-462	8	1	steptoe & johnson llp	ORG
ftr-462	10	1	reuven avi-yonah	PERSON
ftr-462	10	2	charlie kingson	PERSON
ftr-462	10	3	stan smilack	PERSON
ftr-462	10	4	joni walser	PERSON
ftr-462	11	1	andrew walker	PERSON
ftr-462	13	1	1996	DATE
ftr-462	13	2	philip r. west	PERSON
ftr-462	13	3	florida	GPE
ftr-462	13	4	i. introduction	PERSON
ftr-462	13	5	u.s.	GPE
ftr-462	13	6	two	CARDINAL
ftr-462	13	7	u.s.	GPE
ftr-462	13	8	u.s.	GPE
ftr-462	13	9	non-u.s	NORP
ftr-462	13	10	u.s.	GPE
ftr-462	13	11	u.s.	GPE
ftr-462	14	1	u.s.	GPE
ftr-462	15	1	u.s.	GPE
ftr-462	16	1	u.s.	GPE
ftr-462	17	1	u.s.	GPE
ftr-462	17	2	u.s.	GPE
ftr-462	18	1	u.s.	GPE
ftr-462	19	1	u.s.	GPE
ftr-462	20	1	u.s.	GPE
ftr-462	20	2	u.s.	GPE
ftr-462	21	1	1	CARDINAL
ftr-462	22	1	some 15 years ago	DATE
ftr-462	22	2	charlie kingson	PERSON
ftr-462	22	3	the united states	GPE
ftr-462	23	1	charles i. kingson	PERSON
ftr-462	23	2	81	CARDINAL
ftr-462	24	1	l. rev	PERSON
ftr-462	24	2	1151	CARDINAL
ftr-462	24	3	1981	DATE
ftr-462	25	1	u.s.	GPE
ftr-462	26	1	kingson	PERSON
ftr-462	26	2	u.s.	GPE
ftr-462	26	3	u.s.	GPE
ftr-462	27	1	u.s.	GPE
ftr-462	27	2	joseph isenbergh	PERSON
ftr-462	27	3	a decade ago	DATE
ftr-462	28	1	joseph isenbergh	PERSON
ftr-462	28	2	39	CARDINAL
ftr-462	29	1	227	CARDINAL
ftr-462	29	2	1984	DATE
ftr-462	32	1	229	CARDINAL
ftr-462	33	1	the u.s. treasury	ORG
ftr-462	33	2	u.s.	GPE
ftr-462	33	3	u.s.	GPE
ftr-462	34	1	2	CARDINAL
ftr-462	34	2	united states	GPE
ftr-462	34	3	goodyear tire & rubber co.	ORG
ftr-462	34	4	493	CARDINAL
ftr-462	34	5	132	CARDINAL
ftr-462	34	6	1989	DATE
ftr-462	34	7	vulcan materials co.	ORG
ftr-462	34	8	96	CARDINAL
ftr-462	34	9	410	CARDINAL
ftr-462	34	10	1991	DATE
ftr-462	34	11	959	CARDINAL
ftr-462	34	12	973	CARDINAL
ftr-462	34	13	cir	ORG
ftr-462	34	14	1992	DATE
ftr-462	34	15	nonacq	GPE
ftr-462	35	1	1995-1	DATE
ftr-462	35	2	1	CARDINAL
ftr-462	36	1	3:4	CARDINAL
ftr-462	36	2	u.s.	GPE
ftr-462	36	3	irs	ORG
ftr-462	36	4	u.s.	GPE
ftr-462	36	5	3	CARDINAL
ftr-462	36	6	u.s.	GPE
ftr-462	37	1	u.s.	GPE
ftr-462	38	1	u.s.	GPE
ftr-462	40	1	irs	ORG
ftr-462	41	1	first	ORDINAL
ftr-462	42	1	two	CARDINAL
ftr-462	43	1	u.s.	GPE
ftr-462	44	1	the united states	GPE
ftr-462	44	2	u.s.	GPE
ftr-462	45	1	u.s.	GPE
ftr-462	46	1	irs	ORG
ftr-462	47	1	3	CARDINAL
ftr-462	48	1	exxon corp.	ORG
ftr-462	49	1	66	CARDINAL
ftr-462	49	2	1707	DATE
ftr-462	49	3	1737	DATE
ftr-462	49	4	t.c.	GPE
ftr-462	49	5	p-h	ORG
ftr-462	49	6	93,616	CARDINAL
ftr-462	49	7	93-3261	CARDINAL
ftr-462	49	8	1993	DATE
ftr-462	49	9	irs	ORG
ftr-462	50	1	cc-1995-002	ORG
ftr-462	50	2	feb. 13, 1995	DATE
ftr-462	50	3	rels	ORG
ftr-462	51	1	4	CARDINAL
ftr-462	52	1	5	CARDINAL
ftr-462	52	2	u.s.	GPE
ftr-462	53	1	19961	DATE
ftr-462	53	2	florida	GPE
ftr-462	54	1	the united states	GPE
ftr-462	55	1	irs	ORG
ftr-462	55	2	u.s.	GPE
ftr-462	56	1	irs	ORG
ftr-462	56	2	u.s.	GPE
ftr-462	57	1	treasury	ORG
ftr-462	61	1	u.s.	GPE
ftr-462	61	2	1938	DATE
ftr-462	61	3	the supreme court	ORG
ftr-462	61	4	u.s.	GPE
ftr-462	61	5	section 9016	LAW
ftr-462	61	6	the supreme court	ORG
ftr-462	61	7	u.s.	GPE
ftr-462	61	8	section 902	LAW
ftr-462	62	1	irs	ORG
ftr-462	62	2	6	CARDINAL
ftr-462	63	1	biddle v. commissioner	PERSON
ftr-462	63	2	302	CARDINAL
ftr-462	63	3	u.s.	GPE
ftr-462	63	4	573	CARDINAL
ftr-462	63	5	1938	DATE
ftr-462	64	1	norwest corp.	ORG
ftr-462	65	1	69	CARDINAL
ftr-462	65	2	1404	CARDINAL
ftr-462	65	3	8th	ORDINAL
ftr-462	65	4	1995	DATE
ftr-462	65	5	continental ill. corp.	ORG
ftr-462	65	6	998	CARDINAL
ftr-462	65	7	513	CARDINAL
ftr-462	65	8	7th	ORDINAL
ftr-462	65	9	1993	DATE
ftr-462	65	10	114	CARDINAL
ftr-462	65	11	s. ct	PERSON
ftr-462	66	1	685	CARDINAL
ftr-462	66	2	1994	DATE
ftr-462	67	1	8	CARDINAL
ftr-462	67	2	united states	GPE
ftr-462	67	3	goodyear tire & rubber co.	ORG
ftr-462	67	4	493	CARDINAL
ftr-462	67	5	132	CARDINAL
ftr-462	67	6	1989	DATE
ftr-462	67	7	vulcan materials co.	ORG
ftr-462	67	8	96	CARDINAL
ftr-462	67	9	410	CARDINAL
ftr-462	67	10	1991	DATE
ftr-462	67	11	959	CARDINAL
ftr-462	67	12	973	CARDINAL
ftr-462	67	13	11	CARDINAL
ftr-462	67	14	1992	DATE
ftr-462	67	15	nonacq	GPE
ftr-462	68	1	1995-1	DATE
ftr-462	68	2	1. 9	CARDINAL
ftr-462	69	1	1.902-1(a)(9)(iv	CARDINAL
ftr-462	70	1	3:4	CARDINAL
ftr-462	70	2	u.s.	GPE
ftr-462	71	1	u.s.	GPE
ftr-462	72	1	treasury	ORG
ftr-462	72	2	no fewer than four	CARDINAL
ftr-462	74	1	2	CARDINAL
ftr-462	74	2	treasury	ORG
ftr-462	74	3	u.s.	GPE
ftr-462	74	4	u.s.	GPE
ftr-462	75	1	irs	ORG
ftr-462	77	1	irs	ORG
ftr-462	77	2	u.s.	GPE
ftr-462	77	3	10	CARDINAL
ftr-462	79	1	1.901-2	CARDINAL
ftr-462	79	2	1.901-2a	CARDINAL
ftr-462	79	3	1.903-1	CARDINAL
ftr-462	79	4	48	DATE
ftr-462	80	1	46,272	CARDINAL
ftr-462	80	2	46,284,46.295	CARDINAL
ftr-462	80	3	1983	DATE
ftr-462	82	1	1.901-2	CARDINAL
ftr-462	82	2	1.901-2a	CARDINAL
ftr-462	82	3	1.903-1	CARDINAL
ftr-462	82	4	48	DATE
ftr-462	84	1	14,641	CARDINAL
ftr-462	84	2	14,643	CARDINAL
ftr-462	84	3	14,650	CARDINAL
ftr-462	84	4	14,658	CARDINAL
ftr-462	84	5	1983	DATE
ftr-462	86	1	1.907-1	CARDINAL
ftr-462	86	2	45	CARDINAL
ftr-462	88	1	75,695	CARDINAL
ftr-462	88	2	1980	DATE
ftr-462	89	1	1.902-2	CARDINAL
ftr-462	89	2	1.903-1	CARDINAL
ftr-462	91	1	36,071	CARDINAL
ftr-462	91	2	36,072	CARDINAL
ftr-462	91	3	36,076	CARDINAL
ftr-462	91	4	1979	DATE
ftr-462	92	1	1.901-2(c)(3	CARDINAL
ftr-462	92	2	november 15, 1988	DATE
ftr-462	92	3	53	CARDINAL
ftr-462	94	1	45,943	CARDINAL
ftr-462	94	2	1988	DATE
ftr-462	95	1	october 31, 1991	DATE
ftr-462	95	2	56	CARDINAL
ftr-462	95	3	fed	ORG
ftr-462	97	1	56,007	CARDINAL
ftr-462	97	2	1991	DATE
ftr-462	98	1	11	CARDINAL
ftr-462	98	2	1	CARDINAL
ftr-462	98	3	260-80	DATE
ftr-462	99	1	12	CARDINAL
ftr-462	100	1	exxon corp.	ORG
ftr-462	100	2	66	CARDINAL
ftr-462	100	3	1707	DATE
ftr-462	100	4	t.c.	GPE
ftr-462	100	5	p-h	ORG
ftr-462	100	6	93,616	CARDINAL
ftr-462	100	7	1993	DATE
ftr-462	100	8	procter & gamble co.	ORG
ftr-462	100	9	95	CARDINAL
ftr-462	100	10	323	CARDINAL
ftr-462	100	11	1990	DATE
ftr-462	100	12	aftd	ORG
ftr-462	100	13	961	CARDINAL
ftr-462	100	14	1255	CARDINAL
ftr-462	100	15	6th	ORDINAL
ftr-462	100	16	1992	DATE
ftr-462	101	1	13	CARDINAL
ftr-462	103	1	1.482-1(h)(2	CARDINAL
ftr-462	104	1	1994	DATE
ftr-462	105	1	14	CARDINAL
ftr-462	105	2	ps-43-95,	ORG
ftr-462	105	3	61	DATE
ftr-462	107	1	21,989	CARDINAL
ftr-462	107	2	1996	DATE
ftr-462	108	1	irs	ORG
ftr-462	110	1	95-14	DATE
ftr-462	111	1	1995-1	DATE
ftr-462	111	2	297	CARDINAL
ftr-462	112	1	19961	DATE
ftr-462	112	2	florida	GPE
ftr-462	113	1	5	CARDINAL
ftr-462	115	1	ownership7	EVENT
ftr-462	115	2	15	CARDINAL
ftr-462	116	1	95	CARDINAL
ftr-462	116	2	14	CARDINAL
ftr-462	116	3	298	CARDINAL
ftr-462	116	4	second	ORDINAL
ftr-462	116	5	one	CARDINAL
ftr-462	117	1	16	CARDINAL
ftr-462	119	1	301.7701-3(a	QUANTITY
ftr-462	120	1	the united states	GPE
ftr-462	123	1	301.7701-2(b)(8	DATE
ftr-462	125	1	ps-43-95	ORG
ftr-462	125	2	14	CARDINAL
ftr-462	125	3	17	CARDINAL
ftr-462	126	1	leo f. naughton	PERSON
ftr-462	126	2	the united states	GPE
ftr-462	126	3	44	CARDINAL
ftr-462	126	4	inst	PERSON
ftr-462	127	1	ch	PERSON
ftr-462	127	2	47	DATE
ftr-462	127	3	47.04	CARDINAL
ftr-462	127	4	1986	DATE
ftr-462	128	1	18	CARDINAL
ftr-462	128	2	404a(d	CARDINAL
ftr-462	128	3	u.s.	GPE
ftr-462	128	4	u.s.	GPE
ftr-462	128	5	891	CARDINAL
ftr-462	128	6	896	CARDINAL
ftr-462	128	7	u.s.	GPE
ftr-462	128	8	999	CARDINAL
ftr-462	128	9	israel	GPE
ftr-462	128	10	1504(d	DATE
ftr-462	130	1	1.367(a)-4(f	CARDINAL
ftr-462	132	1	-6(b)(4	ORG
ftr-462	132	2	1.1296	MONEY
ftr-462	133	1	the united states of america	GPE
ftr-462	133	2	the united mexican states	ORG
ftr-462	133	3	dec. 28, 1993	DATE
ftr-462	133	4	mexican	NORP
ftr-462	134	1	24	CARDINAL
ftr-462	134	2	3	CARDINAL
ftr-462	135	1	u.s.	GPE
ftr-462	135	2	u.s.	GPE
ftr-462	135	3	mexico	GPE
ftr-462	137	1	3:4	CARDINAL
ftr-462	137	2	u.s.	GPE
ftr-462	139	1	a.	PERSON
ftr-462	139	2	section 901 1	LAW
ftr-462	139	3	biddle	PERSON
ftr-462	139	4	the supreme court	ORG
ftr-462	139	5	biddle v. commissioner	PERSON
ftr-462	140	1	9	CARDINAL
ftr-462	140	2	biddle	PERSON
ftr-462	140	3	u.s.	GPE
ftr-462	141	1	biddle	PERSON
ftr-462	141	2	section 901	LAW
ftr-462	141	3	u.k.	GPE
ftr-462	142	1	biddle	PERSON
ftr-462	142	2	u.k.	GPE
ftr-462	143	1	u.k.	GPE
ftr-462	145	1	u.s.	GPE
ftr-462	145	2	u.k.	GPE
ftr-462	145	3	biddle	PERSON
ftr-462	145	4	u.k.	GPE
ftr-462	145	5	u.s.	GPE
ftr-462	147	1	karrer	GPE
ftr-462	147	2	v. united states	GPE
ftr-462	147	3	152	CARDINAL
ftr-462	147	4	f. supp	PERSON
ftr-462	148	1	66	CARDINAL
ftr-462	149	1	1957	DATE
ftr-462	152	1	swiss	NORP
ftr-462	153	1	u.s.	GPE
ftr-462	154	1	irs	ORG
ftr-462	154	2	u.s.	GPE
ftr-462	155	1	the united states	GPE
ftr-462	155	2	u.s.	GPE
ftr-462	156	1	swiss	NORP
ftr-462	157	1	19	CARDINAL
ftr-462	157	2	302	CARDINAL
ftr-462	157	3	573	CARDINAL
ftr-462	157	4	1938	DATE
ftr-462	158	1	20	CARDINAL
ftr-462	159	1	u.s.	GPE
ftr-462	162	1	treasury	ORG
ftr-462	162	2	u.s.	GPE
ftr-462	163	1	treasury	ORG
ftr-462	163	2	u.s.	GPE
ftr-462	163	3	jan. 1992	DATE
ftr-462	164	1	xerox corp.	ORG
ftr-462	164	2	v. united states	GPE
ftr-462	165	1	41	CARDINAL
ftr-462	165	2	647	CARDINAL
ftr-462	165	3	fed	ORG
ftr-462	165	4	cir. 1994	ORG
ftr-462	166	1	116 s. ct.	PERSON
ftr-462	166	2	72 (1995	DATE
ftr-462	167	1	19961	DATE
ftr-462	167	2	florida	GPE
ftr-462	167	3	u.k.	GPE
ftr-462	167	4	u.s.	GPE
ftr-462	167	5	british	NORP
ftr-462	167	6	u.s.	GPE
ftr-462	167	7	sense.22	GPE
ftr-462	167	8	british	NORP
ftr-462	168	1	british authority	ORG
ftr-462	170	1	british	NORP
ftr-462	170	2	u.s.	GPE
ftr-462	172	1	u.k.	GPE
ftr-462	173	1	u.k.	GPE
ftr-462	176	1	the united states	GPE
ftr-462	177	1	u.s.	GPE
ftr-462	178	1	biddle	PERSON
ftr-462	178	2	u.s.	GPE
ftr-462	178	3	u.s.	GPE
ftr-462	178	4	21	CARDINAL
ftr-462	180	1	2	CARDINAL
ftr-462	180	2	3	CARDINAL
ftr-462	182	1	22	CARDINAL
ftr-462	183	1	biddle	PERSON
ftr-462	183	2	302	CARDINAL
ftr-462	183	3	u.s.	GPE
ftr-462	183	4	579	CARDINAL
ftr-462	184	1	23	CARDINAL
ftr-462	186	1	joseph a. pechman	PERSON
ftr-462	186	2	141-48	CARDINAL
ftr-462	186	3	5th	ORDINAL
ftr-462	186	4	1987	DATE
ftr-462	186	5	arnold c. harberger	PERSON
ftr-462	186	6	70	CARDINAL
ftr-462	186	7	j. pol.	PERSON
ftr-462	188	1	215	CARDINAL
ftr-462	188	2	1962	DATE
ftr-462	188	3	merton h. miller &	ORG
ftr-462	188	4	myron s. scholes	PERSON
ftr-462	188	5	90	CARDINAL
ftr-462	188	6	j. pol.	PERSON
ftr-462	189	1	1182 (1982	DATE
ftr-462	190	1	3:4	CARDINAL
ftr-462	190	2	u.s.	GPE
ftr-462	190	3	british	NORP
ftr-462	191	1	british	NORP
ftr-462	191	2	u.s.	GPE
ftr-462	192	1	u.s.	GPE
ftr-462	192	2	u.k.	GPE
ftr-462	192	3	u.k.	GPE
ftr-462	192	4	u.s.	GPE
ftr-462	193	1	biddle	PERSON
ftr-462	193	2	u.s.	GPE
ftr-462	193	3	english	LANGUAGE
ftr-462	195	1	the biddle court	ORG
ftr-462	196	1	u.s.	GPE
ftr-462	198	1	24	CARDINAL
ftr-462	200	1	cc-1995-002	ORG
ftr-462	200	2	feb. 13, 1995	DATE
ftr-462	200	3	rels	ORG
ftr-462	200	4	exxon corp.	ORG
ftr-462	200	5	66	CARDINAL
ftr-462	200	6	1707	DATE
ftr-462	200	7	t.c.	GPE
ftr-462	200	8	p-h	ORG
ftr-462	200	9	1 93,616	CARDINAL
ftr-462	200	10	933261	DATE
ftr-462	200	11	1993	DATE
ftr-462	200	12	biddle	PERSON
ftr-462	201	1	biddle	GPE
ftr-462	201	2	goodyear	GPE
ftr-462	202	1	exxon	ORG
ftr-462	202	2	u.s.	GPE
ftr-462	203	1	exxon	ORG
ftr-462	203	2	66	CARDINAL
ftr-462	203	3	1737	DATE
ftr-462	203	4	irs	ORG
ftr-462	203	5	procter &	ORG
ftr-462	203	6	482	CARDINAL
ftr-462	203	7	u.s.	GPE
ftr-462	203	8	482	CARDINAL
ftr-462	204	1	25	CARDINAL
ftr-462	206	1	biddle	PERSON
ftr-462	206	2	302	CARDINAL
ftr-462	206	3	u.s.	GPE
ftr-462	206	4	578	CARDINAL
ftr-462	207	1	u.s.	GPE
ftr-462	207	2	u.k.	GPE
ftr-462	207	3	u.s.	GPE
ftr-462	208	1	579	CARDINAL
ftr-462	209	1	26	CARDINAL
ftr-462	210	1	american	NORP
ftr-462	211	1	19961	DATE
ftr-462	211	2	florida	GPE
ftr-462	212	1	biddle	GPE
ftr-462	212	2	u.s.	GPE
ftr-462	213	1	biddle	PERSON
ftr-462	213	2	27	CARDINAL
ftr-462	216	1	united states	GPE
ftr-462	216	2	irvine	PERSON
ftr-462	216	3	114	CARDINAL
ftr-462	216	4	s. ct.	PERSON
ftr-462	216	5	1473	DATE
ftr-462	216	6	1481	CARDINAL
ftr-462	216	7	1994	DATE
ftr-462	216	8	morgan v. commissioner	ORG
ftr-462	216	9	309	CARDINAL
ftr-462	216	10	80-81	CARDINAL
ftr-462	216	11	1940	DATE
ftr-462	216	12	burnet v. harmel	PERSON
ftr-462	216	13	287	CARDINAL
ftr-462	216	14	103	CARDINAL
ftr-462	216	15	110	CARDINAL
ftr-462	216	16	1932	DATE
ftr-462	217	1	united states	GPE
ftr-462	217	2	v. mitchell	PERSON
ftr-462	217	3	403	CARDINAL
ftr-462	217	4	190	CARDINAL
ftr-462	217	5	197	CARDINAL
ftr-462	217	6	1971	DATE
ftr-462	218	1	one	CARDINAL
ftr-462	219	1	72	CARDINAL
ftr-462	220	1	l. rev	PERSON
ftr-462	220	2	1350	CARDINAL
ftr-462	220	3	1351	DATE
ftr-462	220	4	1959	DATE
ftr-462	221	1	treasury	ORG
ftr-462	224	1	301.7701-1(c	DATE
ftr-462	227	1	301.7701-1(c	DATE
ftr-462	230	1	88-8, 1988-1	DATE
ftr-462	230	2	403	CARDINAL
ftr-462	231	1	ps-43-95	PERSON
ftr-462	231	2	61	DATE
ftr-462	233	1	21,989	CARDINAL
ftr-462	233	2	1996	DATE
ftr-462	236	1	congress	ORG
ftr-462	237	1	2053(a	CARDINAL
ftr-462	239	1	20.2053-3	CARDINAL
ftr-462	241	1	475	CARDINAL
ftr-462	241	2	673	CARDINAL
ftr-462	241	3	6th	ORDINAL
ftr-462	241	4	1973	DATE
ftr-462	241	5	923	CARDINAL
ftr-462	241	6	335	CARDINAL
ftr-462	241	7	4th	ORDINAL
ftr-462	241	8	1991	DATE
ftr-462	242	1	congress	ORG
ftr-462	243	1	paul l. caron	PERSON
ftr-462	243	2	bosch	ORG
ftr-462	243	3	71	CARDINAL
ftr-462	244	1	l. rev	PERSON
ftr-462	245	1	781	CARDINAL
ftr-462	245	2	1992	DATE
ftr-462	245	3	93	CARDINAL
ftr-462	245	4	26, 1993	DATE
ftr-462	247	1	arthur r. miller	PERSON
ftr-462	247	2	44.1	CARDINAL
ftr-462	247	3	65	CARDINAL
ftr-462	248	1	l. rev	PERSON
ftr-462	249	1	613	CARDINAL
ftr-462	249	2	1967	DATE
ftr-462	252	1	u.s.	GPE
ftr-462	252	2	brainerd currie	PERSON
ftr-462	252	3	1963	DATE
ftr-462	252	4	russell j. weintraub	PERSON
ftr-462	252	5	3d	CARDINAL
ftr-462	252	6	1986	DATE
ftr-462	252	7	walter w. cook	PERSON
ftr-462	252	8	33	CARDINAL
ftr-462	252	9	yale l.j	PERSON
ftr-462	252	10	457	CARDINAL
ftr-462	252	11	1924	DATE
ftr-462	252	12	arthur r. von mehren	PERSON
ftr-462	252	13	88	CARDINAL
ftr-462	253	1	l. rev	PERSON
ftr-462	253	2	347	CARDINAL
ftr-462	253	3	1974	DATE
ftr-462	254	1	3:4	CARDINAL
ftr-462	254	2	u.s.	GPE
ftr-462	257	1	28	CARDINAL
ftr-462	257	2	biddle	PERSON
ftr-462	258	1	2	CARDINAL
ftr-462	258	2	section 901	LAW
ftr-462	259	1	9	CARDINAL
ftr-462	261	1	treasury	ORG
ftr-462	261	2	section 901	LAW
ftr-462	261	3	second	ORDINAL
ftr-462	262	1	28	CARDINAL
ftr-462	263	1	charles i. kingson	PERSON
ftr-462	263	2	9 am	TIME
ftr-462	264	1	j. tax pol'y	PERSON
ftr-462	264	2	1	CARDINAL
ftr-462	264	3	1991	DATE
ftr-462	266	1	the continental illinois court	ORG
ftr-462	266	2	biddle	PERSON
ftr-462	267	1	continental ill. corp.	ORG
ftr-462	268	1	998	CARDINAL
ftr-462	268	2	513	CARDINAL
ftr-462	268	3	7th	ORDINAL
ftr-462	268	4	1993	DATE
ftr-462	269	1	114	CARDINAL
ftr-462	269	2	s. ct	PERSON
ftr-462	270	1	685	CARDINAL
ftr-462	270	2	1994	DATE
ftr-462	271	1	29	CARDINAL
ftr-462	272	1	1.901-2(0(1	CARDINAL
ftr-462	273	1	30	CARDINAL
ftr-462	277	1	301.7701-3(b)(2	PERCENT
ftr-462	278	1	31	CARDINAL
ftr-462	279	1	frank lyon co.	ORG
ftr-462	279	2	v. united states	PERSON
ftr-462	279	3	435	CARDINAL
ftr-462	279	4	561	CARDINAL
ftr-462	280	1	583-84	CARDINAL
ftr-462	280	2	1978	DATE
ftr-462	280	3	knetsch v. united states	ORG
ftr-462	280	4	364	CARDINAL
ftr-462	280	5	361	CARDINAL
ftr-462	280	6	365-69	CARDINAL
ftr-462	280	7	1960	DATE
ftr-462	281	1	293	CARDINAL
ftr-462	281	2	u.s.	GPE
ftr-462	281	3	465,470	CARDINAL
ftr-462	281	4	1935	DATE
ftr-462	281	5	goldstein v. commissioner	PERSON
ftr-462	281	6	364	CARDINAL
ftr-462	281	7	734	CARDINAL
ftr-462	281	8	740	CARDINAL
ftr-462	281	9	2d	DATE
ftr-462	281	10	1966	DATE
ftr-462	284	1	385	CARDINAL
ftr-462	284	2	1967	DATE
ftr-462	285	1	32	CARDINAL
ftr-462	286	1	irs	ORG
ftr-462	287	1	amoco	ORG
ftr-462	287	2	71	CARDINAL
ftr-462	287	3	2613	CARDINAL
ftr-462	288	1	96.159	CARDINAL
ftr-462	288	2	ria	ORG
ftr-462	288	3	1996	DATE
ftr-462	289	1	19961	DATE
ftr-462	289	2	florida	GPE
ftr-462	290	1	100	MONEY
ftr-462	290	2	10%	PERCENT
ftr-462	290	3	10	MONEY
ftr-462	290	4	each year	DATE
ftr-462	292	1	irs	ORG
ftr-462	292	2	at least one	CARDINAL
ftr-462	292	3	irs	ORG
ftr-462	294	1	irs	ORG
ftr-462	294	2	irs	ORG
ftr-462	294	3	biddle	PERSON
ftr-462	295	1	biddle	PERSON
ftr-462	297	1	biddle	PERSON
ftr-462	298	1	33	CARDINAL
ftr-462	300	1	harvey p. dale	PERSON
ftr-462	300	2	36	CARDINAL
ftr-462	300	3	49	DATE
ftr-462	300	4	90-91	PERCENT
ftr-462	300	5	1980	DATE
ftr-462	301	1	34	CARDINAL
ftr-462	304	1	35	CARDINAL
ftr-462	305	1	norwest corp.	ORG
ftr-462	306	1	69	CARDINAL
ftr-462	306	2	1404	CARDINAL
ftr-462	306	3	8th	ORDINAL
ftr-462	306	4	1995	DATE
ftr-462	306	5	continental i11.	ORG
ftr-462	308	1	998	CARDINAL
ftr-462	308	2	513	CARDINAL
ftr-462	308	3	7th	ORDINAL
ftr-462	308	4	1993	DATE
ftr-462	309	1	114	CARDINAL
ftr-462	309	2	s. ct	PERSON
ftr-462	310	1	685	CARDINAL
ftr-462	310	2	1994	DATE
ftr-462	311	1	nissho iwai american corp.	ORG
ftr-462	312	1	89	CARDINAL
ftr-462	313	1	765	CARDINAL
ftr-462	313	2	1987	DATE
ftr-462	314	1	36	CARDINAL
ftr-462	316	1	78-258	CARDINAL
ftr-462	316	2	1978-1	DATE
ftr-462	316	3	239	CARDINAL
ftr-462	317	1	89	CARDINAL
ftr-462	317	2	132	CARDINAL
ftr-462	318	1	37	CARDINAL
ftr-462	319	1	irs	ORG
ftr-462	321	1	601.201(a)(1	CARDINAL
ftr-462	322	1	38	CARDINAL
ftr-462	323	1	irs	ORG
ftr-462	324	1	3:4	CARDINAL
ftr-462	324	2	u.s.	GPE
ftr-462	324	3	biddle	PERSON
ftr-462	325	1	1	CARDINAL
ftr-462	325	2	united states	GPE
ftr-462	325	3	goodyear tire & rubber co.	ORG
ftr-462	325	4	the supreme court	ORG
ftr-462	326	1	goodyear	GPE
ftr-462	326	2	section 902	LAW
ftr-462	326	3	u.s.	GPE
ftr-462	327	1	at least 10%	PERCENT
ftr-462	328	1	u.s.	GPE
ftr-462	329	1	section 902	LAW
ftr-462	330	1	the years	DATE
ftr-462	330	2	goodyear	GPE
ftr-462	330	3	the year	DATE
ftr-462	330	4	that year	DATE
ftr-462	330	5	goodyear	GPE
ftr-462	330	6	u.s.	GPE
ftr-462	330	7	u.k.	GPE
ftr-462	331	1	u.k.	GPE
ftr-462	331	2	goodyear	GPE
ftr-462	331	3	u.k.	GPE
ftr-462	331	4	the taxable year	DATE
ftr-462	332	1	goodyear	PERSON
ftr-462	332	2	39	CARDINAL
ftr-462	333	1	493	CARDINAL
ftr-462	333	2	132	CARDINAL
ftr-462	333	3	1989	DATE
ftr-462	334	1	40	CARDINAL
ftr-462	337	1	960	CARDINAL
ftr-462	338	1	41	CARDINAL
ftr-462	339	1	901	CARDINAL
ftr-462	339	2	biddle	GPE
ftr-462	340	1	section 902	LAW
ftr-462	341	1	biddle	GPE
ftr-462	341	2	10%	PERCENT
ftr-462	341	3	the u.k. corporation involved	ORG
ftr-462	342	1	1918	DATE
ftr-462	343	1	19961	DATE
ftr-462	343	2	florida	GPE
ftr-462	344	1	section 902	LAW
ftr-462	345	1	u.s.	GPE
ftr-462	346	1	section 902	LAW
ftr-462	347	1	u.s.	GPE
ftr-462	347	2	42	CARDINAL
ftr-462	349	1	1	CARDINAL
ftr-462	350	1	2	CARDINAL
ftr-462	351	1	1 $100 $	MONEY
ftr-462	351	2	50	MONEY
ftr-462	351	3	2 $100 $	MONEY
ftr-462	352	1	pre-1987	ORG
ftr-462	352	2	goodyear	GPE
ftr-462	352	3	a particular year	DATE
ftr-462	352	4	that year	DATE
ftr-462	353	1	1986	DATE
ftr-462	355	1	1.902-1(f	DATE
ftr-462	357	1	87	CARDINAL
ftr-462	357	2	1987	DATE
ftr-462	357	3	2	CARDINAL
ftr-462	357	4	170	CARDINAL
ftr-462	358	1	goodyear	GPE
ftr-462	358	2	u.k.	GPE
ftr-462	358	3	u.k.	GPE
ftr-462	358	4	the taxable years	DATE
ftr-462	358	5	zero	CARDINAL
ftr-462	358	6	u.s.	GPE
ftr-462	358	7	years	DATE
ftr-462	359	1	u.s.	GPE
ftr-462	361	1	a particular year	DATE
ftr-462	361	2	zero	CARDINAL
ftr-462	361	3	u.s.	GPE
ftr-462	361	4	the year	DATE
ftr-462	361	5	that year	DATE
ftr-462	361	6	u.s.	GPE
ftr-462	362	1	this year	DATE
ftr-462	362	2	u.s.	GPE
ftr-462	362	3	another year	DATE
ftr-462	362	4	u.s.	GPE
ftr-462	362	5	that other year	DATE
ftr-462	363	1	kingson	PERSON
ftr-462	363	2	28	CARDINAL
ftr-462	363	3	36	CARDINAL
ftr-462	364	1	post-1986 years	DATE
ftr-462	364	2	one year	DATE
ftr-462	364	3	between tax years	DATE
ftr-462	366	1	3:4	CARDINAL
ftr-462	366	2	u.s.	GPE
ftr-462	367	1	section 902	LAW
ftr-462	370	1	one	CARDINAL
ftr-462	371	1	u.s.	GPE
ftr-462	371	2	u.s.	GPE
ftr-462	372	1	year	DATE
ftr-462	372	2	one	CARDINAL
ftr-462	373	1	one	CARDINAL
ftr-462	373	2	goodyear	ORG
ftr-462	373	3	biddle.	PERSON
ftr-462	374	1	biddle	PERSON
ftr-462	374	2	two	CARDINAL
ftr-462	376	1	first	ORDINAL
ftr-462	376	2	second	ORDINAL
ftr-462	377	1	goodyear	ORG
ftr-462	377	2	only one	CARDINAL
ftr-462	378	1	biddle	PERSON
ftr-462	378	2	biddle	PERSON
ftr-462	379	1	the biddle court	ORG
ftr-462	379	2	44	CARDINAL
ftr-462	380	1	902	CARDINAL
ftr-462	383	1	u.s.	GPE
ftr-462	385	1	902	CARDINAL
ftr-462	387	1	42	CARDINAL
ftr-462	388	1	u.s.	GPE
ftr-462	388	2	901	CARDINAL
ftr-462	389	1	904	PRODUCT
ftr-462	389	2	two	CARDINAL
ftr-462	390	1	diane ring	PERSON
ftr-462	390	2	july 30, 1995	DATE
ftr-462	390	3	florida	GPE
ftr-462	391	1	45	CARDINAL
ftr-462	392	1	19961	DATE
ftr-462	392	2	florida	GPE
ftr-462	393	1	goodyear	GPE
ftr-462	393	2	u.k.	GPE
ftr-462	393	3	u.s.	GPE
ftr-462	393	4	u.s.	GPE
ftr-462	393	5	goodyear	GPE
ftr-462	393	6	the goodyear court's	ORG
ftr-462	393	7	biddle	PERSON
ftr-462	394	1	goodyear	ORG
ftr-462	394	2	one	CARDINAL
ftr-462	394	3	biddle	PERSON
ftr-462	394	4	goodyear	ORG
ftr-462	395	1	vulcan materials47	ORG
ftr-462	396	1	biddle	PERSON
ftr-462	396	2	goodyear	GPE
ftr-462	396	3	goodyear	ORG
ftr-462	398	1	2.	CARDINAL
ftr-462	398	2	vulcan	ORG
ftr-462	399	1	saudi arabian	NORP
ftr-462	399	2	tvcl	ORG
ftr-462	399	3	irs	ORG
ftr-462	399	4	saudi arabian	NORP
ftr-462	399	5	vulcan	ORG
ftr-462	399	6	tvcl	ORG
ftr-462	399	7	tvcl	ORG
ftr-462	399	8	saudi arabian	NORP
ftr-462	400	1	irs	ORG
ftr-462	400	2	goodyear	ORG
ftr-462	400	3	tannenwald	PERSON
ftr-462	400	4	tvcl	ORG
ftr-462	400	5	u.s.	GPE
ftr-462	401	1	tvcl	ORG
ftr-462	401	2	section 902	LAW
ftr-462	401	3	46	CARDINAL
ftr-462	402	1	biddle	PERSON
ftr-462	402	2	biddle	PERSON
ftr-462	403	1	united states	GPE
ftr-462	403	2	goodyear tire & rubber co.	ORG
ftr-462	403	3	493	CARDINAL
ftr-462	403	4	132	CARDINAL
ftr-462	403	5	145	CARDINAL
ftr-462	403	6	1989	DATE
ftr-462	404	1	47	DATE
ftr-462	405	1	vulcan materials co.	ORG
ftr-462	405	2	96	CARDINAL
ftr-462	405	3	410	CARDINAL
ftr-462	405	4	1991	DATE
ftr-462	405	5	959	CARDINAL
ftr-462	405	6	973	CARDINAL
ftr-462	405	7	11th	ORDINAL
ftr-462	405	8	1992	DATE
ftr-462	405	9	nonacq	GPE
ftr-462	406	1	1995-1	DATE
ftr-462	406	2	1.	CARDINAL
ftr-462	406	3	48	DATE
ftr-462	407	1	417	CARDINAL
ftr-462	408	1	goodyear	ORG
ftr-462	408	2	tannenwald	PERSON
ftr-462	409	1	3:4	CARDINAL
ftr-462	409	2	u.s.	GPE
ftr-462	409	3	irs	ORG
ftr-462	411	1	irs	ORG
ftr-462	411	2	goodyear	GPE
ftr-462	411	3	united states	ORG
ftr-462	414	1	biddle	GPE
ftr-462	416	1	irs	ORG
ftr-462	416	2	saudi arabian	NORP
ftr-462	417	1	united states	GPE
ftr-462	417	2	goodyear tire & rubber co.	ORG
ftr-462	417	3	493	CARDINAL
ftr-462	417	4	u.s.	GPE
ftr-462	417	5	143	CARDINAL
ftr-462	419	1	493	CARDINAL
ftr-462	419	2	u.s.	GPE
ftr-462	419	3	1431	CARDINAL
ftr-462	422	1	421	CARDINAL
ftr-462	422	2	49	DATE
ftr-462	425	1	1.902-1(a)(9)(iv	CARDINAL
ftr-462	425	2	cc1995-002	PRODUCT
ftr-462	425	3	feb. 13, 1995	DATE
ftr-462	425	4	rels	ORG
ftr-462	425	5	irs	ORG
ftr-462	426	1	50	CARDINAL
ftr-462	426	2	cc-1995-002	ORG
ftr-462	426	3	49	CARDINAL
ftr-462	427	1	51	CARDINAL
ftr-462	429	1	tvcl	ORG
ftr-462	429	2	tvcl	ORG
ftr-462	429	3	902	CARDINAL
ftr-462	432	1	1996	DATE
ftr-462	432	2	florida	GPE
ftr-462	433	1	tannenwald	PERSON
ftr-462	434	1	2	CARDINAL
ftr-462	435	1	3	CARDINAL
ftr-462	435	2	u.s.	GPE
ftr-462	435	3	third	ORDINAL
ftr-462	435	4	saudi	NORP
ftr-462	435	5	u.s.	GPE
ftr-462	437	1	902	PRODUCT
ftr-462	438	1	goodyear	GPE
ftr-462	439	1	two	CARDINAL
ftr-462	441	1	irs	ORG
ftr-462	442	1	irs	ORG
ftr-462	443	1	section 901	LAW
ftr-462	444	1	section 903	LAW
ftr-462	446	1	u.s.	GPE
ftr-462	446	2	u.s.	GPE
ftr-462	448	1	52	CARDINAL
ftr-462	449	1	96	CARDINAL
ftr-462	450	1	417	CARDINAL
ftr-462	450	2	tvcl	ORG
ftr-462	450	3	u.s.	GPE
ftr-462	451	1	53	DATE
ftr-462	452	1	96	CARDINAL
ftr-462	453	1	419	CARDINAL
ftr-462	454	1	54	CARDINAL
ftr-462	456	1	1.902-1(a)(9)(iv	CARDINAL
ftr-462	456	2	1(a)(10)(ii	CARDINAL
ftr-462	457	1	55	CARDINAL
ftr-462	458	1	1	CARDINAL
ftr-462	458	2	228	CARDINAL
ftr-462	460	1	3:4	CARDINAL
ftr-462	460	2	u.s.	GPE
ftr-462	460	3	10 years ago	DATE
ftr-462	462	1	56	CARDINAL
ftr-462	462	2	treasury	ORG
ftr-462	463	1	1983	DATE
ftr-462	464	1	9	CARDINAL
ftr-462	464	2	1 9 83	TIME
ftr-462	465	1	56	CARDINAL
ftr-462	466	1	227	CARDINAL
ftr-462	466	2	57	CARDINAL
ftr-462	468	1	1.901-2	CARDINAL
ftr-462	468	2	1.903-1	CARDINAL
ftr-462	468	3	48	DATE
ftr-462	470	1	46.272	CARDINAL
ftr-462	470	2	1983	DATE
ftr-462	472	1	1.901-2,-2a	CARDINAL
ftr-462	472	2	1.903-1,48	CARDINAL
ftr-462	474	1	14,641	CARDINAL
ftr-462	474	2	1983	DATE
ftr-462	474	3	apr.	DATE
ftr-462	475	1	5.	CARDINAL
ftr-462	475	2	1983	DATE
ftr-462	477	1	1.901-2	CARDINAL
ftr-462	477	2	1.903-1	CARDINAL
ftr-462	477	3	45	CARDINAL
ftr-462	479	1	75,695	CARDINAL
ftr-462	479	2	1980	DATE
ftr-462	481	1	1.901-2	CARDINAL
ftr-462	481	2	1.903-1	CARDINAL
ftr-462	481	3	44	DATE
ftr-462	483	1	36,071 (1979	DATE
ftr-462	483	2	june 22, 1979	DATE
ftr-462	484	1	1.901-2(e)(3	CARDINAL
ftr-462	484	2	november 15, 1988	DATE
ftr-462	484	3	october 31. 1991	DATE
ftr-462	485	1	53	CARDINAL
ftr-462	487	1	45,942	CARDINAL
ftr-462	487	2	1988	DATE
ftr-462	487	3	56	CARDINAL
ftr-462	487	4	fed	ORG
ftr-462	489	1	56,007	CARDINAL
ftr-462	489	2	1991	DATE
ftr-462	490	1	58	CARDINAL
ftr-462	491	1	1	CARDINAL
ftr-462	491	2	229	CARDINAL
ftr-462	491	3	59	CARDINAL
ftr-462	492	1	u.s.	GPE
ftr-462	492	2	u.s.-owned	NORP
ftr-462	494	1	1	CARDINAL
ftr-462	494	2	u.s.	GPE
ftr-462	494	3	2	CARDINAL
ftr-462	494	4	u.s.	GPE
ftr-462	496	1	treasury	ORG
ftr-462	496	2	50	CARDINAL
ftr-462	496	3	jan. 15, 1993	DATE
ftr-462	498	1	13	CARDINAL
ftr-462	498	2	jan. 22, 1993	DATE
ftr-462	499	1	60	CARDINAL
ftr-462	502	1	1.904-4	CARDINAL
ftr-462	502	2	1988	DATE
ftr-462	506	1	1.954-1	CARDINAL
ftr-462	506	2	1995	DATE
ftr-462	507	1	the last 10 years	DATE
ftr-462	509	1	1.469-1	CARDINAL
ftr-462	509	2	1.704-1	CARDINAL
ftr-462	509	3	1.1271-1 to	CARDINAL
ftr-462	510	1	19961	DATE
ftr-462	510	2	florida	GPE
ftr-462	515	1	u.s.	GPE
ftr-462	516	1	u.s.	GPE
ftr-462	519	1	' 61	DATE
ftr-462	524	1	norwegian	NORP
ftr-462	524	2	the tax years 1981	DATE
ftr-462	524	3	1982	DATE
ftr-462	525	1	phillips petroleum co.	ORG
ftr-462	525	2	104 t.c	QUANTITY
ftr-462	525	3	256	CARDINAL
ftr-462	525	4	1995	DATE
ftr-462	526	1	62	CARDINAL
ftr-462	528	1	1	CARDINAL
ftr-462	528	2	229	CARDINAL
ftr-462	528	3	63	CARDINAL
ftr-462	529	1	229	CARDINAL
ftr-462	530	1	64	CARDINAL
ftr-462	532	1	u.s.	GPE
ftr-462	533	1	3:4	CARDINAL
ftr-462	533	2	u.s.	GPE
ftr-462	533	3	section 482	LAW
ftr-462	533	4	irs	ORG
ftr-462	534	1	65	CARDINAL
ftr-462	535	1	irs	ORG
ftr-462	535	2	section 482	LAW
ftr-462	536	1	first	ORDINAL
ftr-462	537	1	first	ORDINAL
ftr-462	537	2	the supreme court	ORG
ftr-462	537	3	irs	ORG
ftr-462	538	1	procter & gamble	ORG
ftr-462	538	2	spanish	NORP
ftr-462	538	3	spain	GPE
ftr-462	538	4	fees.68	CARDINAL
ftr-462	538	5	sixth	ORDINAL
ftr-462	538	6	first	ORDINAL
ftr-462	540	1	65	CARDINAL
ftr-462	540	2	section 482	LAW
ftr-462	540	3	two	CARDINAL
ftr-462	540	4	the united states	GPE
ftr-462	541	1	66	CARDINAL
ftr-462	543	1	1a82-1(a)(1	CARDINAL
ftr-462	544	1	67	CARDINAL
ftr-462	545	1	405	CARDINAL
ftr-462	545	2	394	CARDINAL
ftr-462	545	3	1972	DATE
ftr-462	546	1	71	CARDINAL
ftr-462	546	2	2581	DATE
ftr-462	546	3	t.c.	GPE
ftr-462	546	4	1 96.152	CARDINAL
ftr-462	546	5	1996	DATE
ftr-462	546	6	first	ORDINAL
ftr-462	547	1	68	CARDINAL
ftr-462	548	1	procter & gamble co.	ORG
ftr-462	548	2	95	CARDINAL
ftr-462	548	3	323	CARDINAL
ftr-462	549	1	325	CARDINAL
ftr-462	549	2	1990	DATE
ftr-462	550	1	aft'd	PERSON
ftr-462	550	2	961	CARDINAL
ftr-462	550	3	1255	CARDINAL
ftr-462	550	4	6th	ORDINAL
ftr-462	550	5	1992	DATE
ftr-462	551	1	19961	DATE
ftr-462	551	2	florida	GPE
ftr-462	552	1	section 482	LAW
ftr-462	552	2	irs	ORG
ftr-462	553	1	irs	ORG
ftr-462	553	2	the procter & gamble	ORG
ftr-462	554	1	u.s.	GPE
ftr-462	554	2	u.s.	GPE
ftr-462	555	1	irs	ORG
ftr-462	555	2	one	CARDINAL
ftr-462	555	3	exxon	ORG
ftr-462	555	4	saudi	NORP
ftr-462	555	5	exxon	ORG
ftr-462	555	6	chevron	ORG
ftr-462	555	7	texaco	ORG
ftr-462	555	8	mobil	ORG
ftr-462	555	9	saudi	NORP
ftr-462	555	10	four	CARDINAL
ftr-462	555	11	american	NORP
ftr-462	555	12	saudi arabia	GPE
ftr-462	555	13	saudi	NORP
ftr-462	556	1	saudi	NORP
ftr-462	557	1	69	CARDINAL
ftr-462	558	1	95	CARDINAL
ftr-462	559	1	339	CARDINAL
ftr-462	559	2	961	CARDINAL
ftr-462	559	3	1259-60	DATE
ftr-462	560	1	70	CARDINAL
ftr-462	561	1	procter & gamble co.	ORG
ftr-462	561	2	60	CARDINAL
ftr-462	561	3	1463	DATE
ftr-462	561	4	1466	DATE
ftr-462	561	5	t.c.	GPE
ftr-462	561	6	p-h	ORG
ftr-462	561	7	90,638	CARDINAL
ftr-462	561	8	3114-90 (1990	DATE
ftr-462	561	9	961	CARDINAL
ftr-462	561	10	1255	CARDINAL
ftr-462	561	11	6th	ORDINAL
ftr-462	561	12	1992	DATE
ftr-462	562	1	71	CARDINAL
ftr-462	564	1	exxon corp.	ORG
ftr-462	564	2	66	CARDINAL
ftr-462	564	3	1707	DATE
ftr-462	564	4	t.c.	GPE
ftr-462	564	5	ria	ORG
ftr-462	564	6	93,616	CARDINAL
ftr-462	564	7	1993	DATE
ftr-462	565	1	$8 billion	MONEY
ftr-462	566	1	karen matthews	PERSON
ftr-462	567	1	$8 billion	MONEY
ftr-462	567	2	91	CARDINAL
ftr-462	567	3	10, 1991	DATE
ftr-462	568	1	texaco, inc.	ORG
ftr-462	568	2	fifth	ORDINAL
ftr-462	569	1	exxon	ORG
ftr-462	569	2	second	ORDINAL
ftr-462	570	1	73	CARDINAL
ftr-462	571	1	aramco	ORG
ftr-462	571	2	four	CARDINAL
ftr-462	572	1	exxon corp.	ORG
ftr-462	572	2	66	CARDINAL
ftr-462	572	3	1709	DATE
ftr-462	572	4	t.c.	GPE
ftr-462	572	5	93-3230	CARDINAL
ftr-462	573	1	74	DATE
ftr-462	574	1	the late 1970s	DATE
ftr-462	574	2	saudi arabia	GPE
ftr-462	575	1	66	CARDINAL
ftr-462	576	1	t.c.	ORG
ftr-462	576	2	1714-15	DATE
ftr-462	576	3	t.c.	GPE
ftr-462	576	4	93-3236	CARDINAL
ftr-462	577	1	3:4	CARDINAL
ftr-462	577	2	u.s.	GPE
ftr-462	577	3	saudi	NORP
ftr-462	580	1	irs	ORG
ftr-462	580	2	482	CARDINAL
ftr-462	580	3	saudi	NORP
ftr-462	580	4	irs	ORG
ftr-462	580	5	1	CARDINAL
ftr-462	580	6	procter & gamble	ORG
ftr-462	580	7	2	CARDINAL
ftr-462	580	8	exxon	ORG
ftr-462	580	9	u.s.	GPE
ftr-462	580	10	policy.76	ORG
ftr-462	580	11	first	ORDINAL
ftr-462	581	1	first	ORDINAL
ftr-462	584	1	75	CARDINAL
ftr-462	585	1	exxon corp.	ORG
ftr-462	585	2	66	CARDINAL
ftr-462	585	3	1733	DATE
ftr-462	585	4	t.c.	GPE
ftr-462	585	5	93-3256	CARDINAL
ftr-462	586	1	irs	ORG
ftr-462	587	1	u.s.	GPE
ftr-462	588	1	312	CARDINAL
ftr-462	589	1	76	CARDINAL
ftr-462	590	1	exxon corp.	ORG
ftr-462	590	2	66	CARDINAL
ftr-462	590	3	1737	DATE
ftr-462	590	4	t.c.	GPE
ftr-462	590	5	93-3261	CARDINAL
ftr-462	591	1	irs	ORG
ftr-462	591	2	1	CARDINAL
ftr-462	591	3	procter & gamble	ORG
ftr-462	591	4	exxon	ORG
ftr-462	591	5	2	CARDINAL
ftr-462	591	6	procter & gamble	ORG
ftr-462	591	7	482	CARDINAL
ftr-462	591	8	482	CARDINAL
ftr-462	593	1	66	CARDINAL
ftr-462	594	1	t.c.	ORG
ftr-462	594	2	1736-37	DATE
ftr-462	594	3	t.c.	GPE
ftr-462	594	4	93-3260	CARDINAL
ftr-462	595	1	19961	DATE
ftr-462	595	2	florida	GPE
ftr-462	595	3	section 482	LAW
ftr-462	595	4	77	CARDINAL
ftr-462	596	1	biddle	PERSON
ftr-462	598	1	irs	ORG
ftr-462	598	2	second	ORDINAL
ftr-462	598	3	u.s.	GPE
ftr-462	598	4	exxon	ORG
ftr-462	598	5	section 482	LAW
ftr-462	598	6	the supreme court's	ORG
ftr-462	599	1	u.s.	GPE
ftr-462	599	2	the exxon court	ORG
ftr-462	600	1	u.s.	GPE
ftr-462	602	1	u.s.	GPE
ftr-462	603	1	biddle	GPE
ftr-462	603	2	procter &	ORG
ftr-462	603	3	° 77	DATE
ftr-462	604	1	exxon	ORG
ftr-462	604	2	482	CARDINAL
ftr-462	607	1	69	CARDINAL
ftr-462	608	1	79	CARDINAL
ftr-462	609	1	exxon corp.	ORG
ftr-462	609	2	66	CARDINAL
ftr-462	609	3	1738	DATE
ftr-462	609	4	t.c.	GPE
ftr-462	609	5	93-3261	CARDINAL
ftr-462	610	1	80	CARDINAL
ftr-462	611	1	1968	DATE
ftr-462	611	2	482	CARDINAL
ftr-462	613	1	1.482-1(d)(6	DATE
ftr-462	613	2	1994	DATE
ftr-462	614	1	treasury	ORG
ftr-462	614	2	3:4	CARDINAL
ftr-462	614	3	u.s.	GPE
ftr-462	619	1	u.s.	GPE
ftr-462	619	2	two	CARDINAL
ftr-462	620	1	one	CARDINAL
ftr-462	620	2	u.s.	GPE
ftr-462	621	1	u.s.	GPE
ftr-462	621	2	482	CARDINAL
ftr-462	623	1	74	CARDINAL
ftr-462	623	2	124	CARDINAL
ftr-462	625	1	irs	ORG
ftr-462	625	2	procter & gamble	ORG
ftr-462	626	1	the procter & gamble	ORG
ftr-462	627	1	three	CARDINAL
ftr-462	627	2	1	CARDINAL
ftr-462	627	3	2	CARDINAL
ftr-462	627	4	3	CARDINAL
ftr-462	629	1	1.482-1(h)(2	CARDINAL
ftr-462	630	1	81	CARDINAL
ftr-462	633	1	82	CARDINAL
ftr-462	634	1	u.s. council for international business on international application	ORG
ftr-462	634	2	95	CARDINAL
ftr-462	634	3	95	CARDINAL
ftr-462	634	4	july 28, 1995	DATE
ftr-462	634	5	tnt	ORG
ftr-462	635	1	1996	DATE
ftr-462	635	2	florida	GPE
ftr-462	636	1	the united states	GPE
ftr-462	637	1	1	CARDINAL
ftr-462	637	2	one	CARDINAL
ftr-462	637	3	2	CARDINAL
ftr-462	637	4	the united states	GPE
ftr-462	637	5	two	CARDINAL
ftr-462	638	1	one	CARDINAL
ftr-462	638	2	the united states	GPE
ftr-462	639	1	one	CARDINAL
ftr-462	639	2	u.s.	GPE
ftr-462	640	1	u.s.	GPE
ftr-462	641	1	the united states	GPE
ftr-462	642	1	daniel i. halperin	PERSON
ftr-462	643	1	48	CARDINAL
ftr-462	644	1	807	CARDINAL
ftr-462	644	2	810	CARDINAL
ftr-462	644	3	1995	DATE
ftr-462	645	1	two	CARDINAL
ftr-462	646	1	two	CARDINAL
ftr-462	646	2	two	CARDINAL
ftr-462	647	1	the united states	GPE
ftr-462	648	1	84	CARDINAL
ftr-462	649	1	reuven s. avi-yonah	PERSON
ftr-462	649	2	u.s.	GPE
ftr-462	649	3	15	CARDINAL
ftr-462	649	4	89 (1995	DATE
ftr-462	650	1	85	CARDINAL
ftr-462	651	1	gatt	ORG
ftr-462	651	2	oct. 30, 1967	DATE
ftr-462	651	3	61	CARDINAL
ftr-462	652	1	5)-(6	CARDINAL
ftr-462	652	2	55	CARDINAL
ftr-462	653	1	194	CARDINAL
ftr-462	653	2	the uruguay round	ORG
ftr-462	653	3	gatt	ORG
ftr-462	655	1	108	CARDINAL
ftr-462	656	1	4809 (1994	DATE
ftr-462	657	1	86	CARDINAL
ftr-462	658	1	oecd	ORG
ftr-462	659	1	oecd	ORG
ftr-462	660	1	oecd committee on	ORG
ftr-462	660	2	1992	DATE
ftr-462	661	1	oecd	ORG
ftr-462	661	2	1995	DATE
ftr-462	662	1	oecd	ORG
ftr-462	664	1	3:4	CARDINAL
ftr-462	664	2	u.s.	GPE
ftr-462	664	3	one	CARDINAL
ftr-462	665	1	1	CARDINAL
ftr-462	665	2	one	CARDINAL
ftr-462	666	1	2	CARDINAL
ftr-462	666	2	u.s.	GPE
ftr-462	668	1	84	CARDINAL
ftr-462	668	2	oecd	ORG
ftr-462	668	3	the united states	GPE
ftr-462	669	1	oecd	ORG
ftr-462	672	1	the united states	GPE
ftr-462	672	2	the united states	GPE
ftr-462	673	1	john turro	PERSON
ftr-462	673	2	u.s.	GPE
ftr-462	673	3	gatt	ORG
ftr-462	673	4	7	CARDINAL
ftr-462	673	5	1467	CARDINAL
ftr-462	673	6	1993	DATE
ftr-462	674	1	the european union	ORG
ftr-462	675	1	ec	ORG
ftr-462	676	1	as early as 1963	DATE
ftr-462	676	2	ec	ORG
ftr-462	677	1	only seven years later	DATE
ftr-462	677	2	the van den tempel committee	FAC
ftr-462	678	1	1975	DATE
ftr-462	678	2	1990	DATE
ftr-462	679	1	1975	DATE
ftr-462	679	2	2	CARDINAL
ftr-462	679	3	18, 1990	DATE
ftr-462	680	1	1990	DATE
ftr-462	681	1	77fl99	CARDINAL
ftr-462	681	2	1977	DATE
ftr-462	682	1	136	CARDINAL
ftr-462	682	2	15	CARDINAL
ftr-462	683	1	three	CARDINAL
ftr-462	683	2	1990	DATE
ftr-462	683	3	1	CARDINAL
ftr-462	683	4	1990	DATE
ftr-462	683	5	o.j.	PERSON
ftr-462	683	6	6	CARDINAL
ftr-462	683	7	2	CARDINAL
ftr-462	683	8	90/434	CARDINAL
ftr-462	683	9	1990	DATE
ftr-462	683	10	o.j.	PERSON
ftr-462	683	11	3	CARDINAL
ftr-462	683	12	901436, 1990	DATE
ftr-462	683	13	o.j.	PERSON
ftr-462	683	14	11	CARDINAL
ftr-462	685	1	germany	GPE
ftr-462	686	1	germany	GPE
ftr-462	686	2	belgium	GPE
ftr-462	688	1	howard m. uebman & isret	PERSON
ftr-462	688	2	m. sinn	PERSON
ftr-462	688	3	the european union	ORG
ftr-462	688	4	999	CARDINAL
ftr-462	689	1	bna) a-95 to a-104	ORG
ftr-462	692	1	19961	DATE
ftr-462	692	2	florida	GPE
ftr-462	692	3	u.s.	GPE
ftr-462	692	4	irs	ORG
ftr-462	692	5	u.s.	GPE
ftr-462	696	1	u.s.	GPE
ftr-462	698	1	50	CARDINAL
ftr-462	698	2	six	CARDINAL
ftr-462	699	1	u.s.	GPE
ftr-462	699	2	u.s.	GPE
ftr-462	699	3	u.s.	GPE
ftr-462	699	4	u.s.	GPE
ftr-462	700	1	u.s.	GPE
ftr-462	700	2	the united states	GPE
ftr-462	701	1	88	CARDINAL
ftr-462	704	1	701	CARDINAL
ftr-462	704	2	7701(a)(3	CARDINAL
ftr-462	705	1	90	CARDINAL
ftr-462	706	1	301.7701-1	DATE
ftr-462	706	2	91	DATE
ftr-462	709	1	88-8, 1988-1	DATE
ftr-462	709	2	403	CARDINAL
ftr-462	710	1	95	CARDINAL
ftr-462	711	1	3:4	CARDINAL
ftr-462	711	2	u.s.	GPE
ftr-462	711	3	the united states	GPE
ftr-462	711	4	the united states	GPE
ftr-462	711	5	the united states	GPE
ftr-462	711	6	u.s.	GPE
ftr-462	711	7	u.s.	GPE
ftr-462	711	8	u.s.	GPE
ftr-462	711	9	92	CARDINAL
ftr-462	713	1	the united states	GPE
ftr-462	713	2	one	CARDINAL
ftr-462	714	1	the united states of america	GPE
ftr-462	714	2	japan	GPE
ftr-462	714	3	mar. 8, 1971	DATE
ftr-462	715	1	8	CARDINAL
ftr-462	716	1	23	CARDINAL
ftr-462	716	2	967	CARDINAL
ftr-462	720	1	supra	PERSON
ftr-462	721	1	9	CARDINAL
ftr-462	721	2	1	CARDINAL
ftr-462	721	3	2	CARDINAL
ftr-462	721	4	93	CARDINAL
ftr-462	722	1	irc §§ 871(a	ORG
ftr-462	723	1	94	CARDINAL
ftr-462	724	1	u.s.	GPE
ftr-462	724	2	u.s.	GPE
ftr-462	726	1	884	CARDINAL
ftr-462	728	1	u.s.	GPE
ftr-462	728	2	u.s.	GPE
ftr-462	728	3	u.s.	GPE
ftr-462	729	1	section 902	LAW
ftr-462	729	2	at least 10 percent	PERCENT
ftr-462	731	1	u.s.	GPE
ftr-462	731	2	901	CARDINAL
ftr-462	732	1	three	CARDINAL
ftr-462	736	1	19961	DATE
ftr-462	736	2	florida	GPE
ftr-462	736	3	one	CARDINAL
ftr-462	736	4	another.9 6	DATE
ftr-462	738	1	less than 25%	PERCENT
ftr-462	740	1	u.s.	GPE
ftr-462	741	1	u.s.	GPE
ftr-462	741	2	u.s.	GPE
ftr-462	741	3	u.s.	GPE
ftr-462	742	1	more than 50%	PERCENT
ftr-462	742	2	12 months	DATE
ftr-462	743	1	u.s.	GPE
ftr-462	743	2	35%	PERCENT
ftr-462	745	1	u.s.	GPE
ftr-462	745	2	u.s.	GPE
ftr-462	745	3	u.s.	GPE
ftr-462	745	4	u.s.	GPE
ftr-462	746	1	new york st	GPE
ftr-462	746	2	95-14	DATE
ftr-462	746	3	95	CARDINAL
ftr-462	746	4	173	CARDINAL
ftr-462	746	5	sept. 5, 1995	DATE
ftr-462	746	6	tnt	ORG
ftr-462	747	1	95	CARDINAL
ftr-462	748	1	robert j. staffaroni	PERSON
ftr-462	748	2	u.s.	GPE
ftr-462	748	3	49	CARDINAL
ftr-462	749	1	55	CARDINAL
ftr-462	749	2	1995	DATE
ftr-462	750	1	95	CARDINAL
ftr-462	750	2	ps-43-95,	ORG
ftr-462	750	3	61	DATE
ftr-462	752	1	21,989	CARDINAL
ftr-462	752	2	1996	DATE
ftr-462	754	1	irs	ORG
ftr-462	756	1	95-14, 1995-1	DATE
ftr-462	756	2	297	CARDINAL
ftr-462	757	1	96	CARDINAL
ftr-462	758	1	95-14	DATE
ftr-462	758	2	95	CARDINAL
ftr-462	759	1	3:4	CARDINAL
ftr-462	759	2	u.s.	GPE
ftr-462	759	3	u.s.	GPE
ftr-462	759	4	two	CARDINAL
ftr-462	760	1	abbott laboratories	ORG
ftr-462	760	2	u.s.	GPE
ftr-462	760	3	argentinean	NORP
ftr-462	760	4	columbian	NORP
ftr-462	761	1	u.s.	GPE
ftr-462	761	2	u.s.	GPE
ftr-462	761	3	u.s.	GPE
ftr-462	761	4	biddle	PERSON
ftr-462	761	5	u.s.	GPE
ftr-462	762	1	the abbott laboratories court	ORG
ftr-462	762	2	°2	CARDINAL
ftr-462	762	3	u.s.	GPE
ftr-462	762	4	97	CARDINAL
ftr-462	763	1	irs	ORG
ftr-462	763	2	u.s.	GPE
ftr-462	764	1	98	CARDINAL
ftr-462	765	1	american	NORP
ftr-462	766	1	95	CARDINAL
ftr-462	766	2	95	CARDINAL
ftr-462	766	3	july 26, 1995	DATE
ftr-462	766	4	tnt	ORG
ftr-462	766	5	nysba	ORG
ftr-462	766	6	95	CARDINAL
ftr-462	767	1	94	CARDINAL
ftr-462	767	2	95	CARDINAL
ftr-462	767	3	95	CARDINAL
ftr-462	767	4	july 28, 1995	DATE
ftr-462	767	5	tnt	ORG
ftr-462	768	1	99	CARDINAL
ftr-462	769	1	abbott	ORG
ftr-462	770	1	int'l co.	ORG
ftr-462	770	2	united states	GPE
ftr-462	770	3	160	CARDINAL
ftr-462	770	4	f. supp	PERSON
ftr-462	771	1	321	CARDINAL
ftr-462	771	2	n.d.	GPE
ftr-462	771	3	1958	DATE
ftr-462	772	1	267 f.2d	MONEY
ftr-462	772	2	7th	ORDINAL
ftr-462	772	3	1959	DATE
ftr-462	773	1	100	CARDINAL
ftr-462	774	1	902	CARDINAL
ftr-462	774	2	at least a	DATE
ftr-462	774	3	10%	PERCENT
ftr-462	775	1	u.s.	GPE
ftr-462	776	1	902	CARDINAL
ftr-462	776	2	960	CARDINAL
ftr-462	777	1	101	CARDINAL
ftr-462	779	1	102	CARDINAL
ftr-462	781	1	abbott	PERSON
ftr-462	781	2	160	CARDINAL
ftr-462	781	3	f. supp	PERSON
ftr-462	782	1	328	CARDINAL
ftr-462	782	2	19961	DATE
ftr-462	782	3	florida	GPE
ftr-462	782	4	u.s.	GPE
ftr-462	783	1	4	CARDINAL
ftr-462	783	2	1	CARDINAL
ftr-462	783	3	2	CARDINAL
ftr-462	785	1	abbott	GPE
ftr-462	788	1	abbott	GPE
ftr-462	788	2	u.s.	GPE
ftr-462	788	3	u.s.	GPE
ftr-462	790	1	abbott laboratories	ORG
ftr-462	790	2	u.s.	GPE
ftr-462	791	1	the united states	GPE
ftr-462	792	1	103	CARDINAL
ftr-462	793	1	329	CARDINAL
ftr-462	794	1	902	PRODUCT
ftr-462	794	2	elisabeth a. owens	PERSON
ftr-462	794	3	377-80	PERCENT
ftr-462	794	4	1961	DATE
ftr-462	795	1	104	CARDINAL
ftr-462	797	1	abbott	ORG
ftr-462	797	2	160	CARDINAL
ftr-462	797	3	f. supp	PERSON
ftr-462	798	1	330	CARDINAL
ftr-462	799	1	105	CARDINAL
ftr-462	802	1	3:4	CARDINAL
ftr-462	802	2	u.s.	GPE
ftr-462	802	3	2	CARDINAL
ftr-462	802	4	u.s.	GPE
ftr-462	802	5	u.s.	GPE
ftr-462	803	1	u.s.	GPE
ftr-462	803	2	u.s.	GPE
ftr-462	804	1	8	CARDINAL
ftr-462	805	1	one	CARDINAL
ftr-462	807	1	9	CARDINAL
ftr-462	807	2	canadian	NORP
ftr-462	807	3	106	CARDINAL
ftr-462	808	1	richard 0	PERSON
ftr-462	810	1	29	CARDINAL
ftr-462	811	1	31	CARDINAL
ftr-462	811	2	1975	DATE
ftr-462	813	1	new york	GPE
ftr-462	813	2	united states	ORG
ftr-462	813	3	7	CARDINAL
ftr-462	813	4	773	CARDINAL
ftr-462	813	5	1995	DATE
ftr-462	814	1	107	CARDINAL
ftr-462	818	1	the united states of america	GPE
ftr-462	818	2	french	NORP
ftr-462	818	3	aug. 31, 1994	DATE
ftr-462	818	4	french	NORP
ftr-462	819	1	4	CARDINAL
ftr-462	821	1	first	ORDINAL
ftr-462	823	1	the united states of america	GPE
ftr-462	823	2	canada	GPE
ftr-462	823	3	aug. 16, 1984	DATE
ftr-462	823	4	canadian	NORP
ftr-462	825	1	2	CARDINAL
ftr-462	825	2	one	CARDINAL
ftr-462	826	1	108	CARDINAL
ftr-462	826	2	1441	CARDINAL
ftr-462	828	1	-6(b)(4	ORG
ftr-462	829	1	109	CARDINAL
ftr-462	830	1	u.s.	GPE
ftr-462	831	1	canadian	NORP
ftr-462	831	2	107	CARDINAL
ftr-462	832	1	para	PERSON
ftr-462	833	1	2	CARDINAL
ftr-462	837	1	mexican	NORP
ftr-462	837	2	u.s.	GPE
ftr-462	837	3	u.s.	GPE
ftr-462	837	4	mexico	GPE
ftr-462	838	1	mexican	NORP
ftr-462	839	1	24	CARDINAL
ftr-462	840	1	3. 19961	CARDINAL
ftr-462	840	2	florida	GPE
ftr-462	840	3	u.s.	GPE
ftr-462	840	4	u.s.	GPE
ftr-462	840	5	canadian	NORP
ftr-462	841	1	u.s.	GPE
ftr-462	841	2	30%	PERCENT
ftr-462	842	1	canadian	NORP
ftr-462	842	2	canadian	NORP
ftr-462	843	1	u.s.	GPE
ftr-462	843	2	canadian	NORP
ftr-462	843	3	u.s.	GPE
ftr-462	843	4	canada	GPE
ftr-462	844	1	canadian	NORP
ftr-462	844	2	canadian	NORP
ftr-462	844	3	canadian	NORP
ftr-462	844	4	canada	GPE
ftr-462	844	5	the cayman islands	GPE
ftr-462	845	1	u.s.	GPE
ftr-462	845	2	canadian	NORP
ftr-462	845	3	u.s.	GPE
ftr-462	845	4	canada	GPE
ftr-462	847	1	u.s.	GPE
ftr-462	848	1	2	CARDINAL
ftr-462	848	2	the united states	GPE
ftr-462	849	1	3	CARDINAL
ftr-462	849	2	canada	GPE
ftr-462	849	3	5%	PERCENT
ftr-462	849	4	the united states	GPE
ftr-462	849	5	110	CARDINAL
ftr-462	850	1	howard d. rosen	PERSON
ftr-462	850	2	810	CARDINAL
ftr-462	852	1	11	CARDINAL
ftr-462	855	1	the united states of america	GPE
ftr-462	855	2	french	NORP
ftr-462	855	3	aug. 31, 1994	DATE
ftr-462	856	1	4	CARDINAL
ftr-462	858	1	112	CARDINAL
ftr-462	859	1	u.s.	GPE
ftr-462	860	1	113	CARDINAL
ftr-462	861	1	robert smith	PERSON
ftr-462	861	2	oct. 2, 1995	DATE
ftr-462	861	3	florida	GPE
ftr-462	862	1	3:4	CARDINAL
ftr-462	862	2	u.s.	GPE
ftr-462	862	3	canadian	NORP
ftr-462	863	1	the united states	GPE
ftr-462	863	2	the united states	GPE
ftr-462	863	3	canada	GPE
ftr-462	864	1	the "cayman sandwich"	ORG
ftr-462	864	2	the united states	GPE
ftr-462	865	1	5	CARDINAL
ftr-462	865	2	canadian	NORP
ftr-462	865	3	canadian	NORP
ftr-462	866	1	the united states	GPE
ftr-462	867	1	the united states	GPE
ftr-462	868	1	u.s.	GPE
ftr-462	868	2	u.s.	GPE
ftr-462	870	1	canada	GPE
ftr-462	870	2	canadian	NORP
ftr-462	871	1	one	CARDINAL
ftr-462	872	1	u.s.	GPE
ftr-462	872	2	u.s.	GPE
ftr-462	873	1	6	CARDINAL
ftr-462	873	2	u.s.	GPE
ftr-462	874	1	u.s.	GPE
ftr-462	875	1	114	CARDINAL
ftr-462	876	1	november 16, 1995	DATE
ftr-462	876	2	the united states	GPE
ftr-462	876	3	malta	GPE
ftr-462	877	1	john iekel	PERSON
ftr-462	877	2	u.s.	GPE
ftr-462	877	3	swiss	NORP
ftr-462	877	4	11	CARDINAL
ftr-462	877	5	1426	CARDINAL
ftr-462	877	6	nov. 27, 1995	DATE
ftr-462	878	1	the united states	GPE
ftr-462	878	2	netherlands	GPE
ftr-462	878	3	netherlands	GPE
ftr-462	878	4	the netherlands antilles	LOC
ftr-462	879	1	october 15, 1984	DATE
ftr-462	880	1	the united states of america	GPE
ftr-462	880	2	netherlands	GPE
ftr-462	880	3	1948	DATE
ftr-462	880	4	the netherlands antilles	LOC
ftr-462	880	5	oct. 10, 1995	DATE
ftr-462	881	1	1	CARDINAL
ftr-462	881	2	115	CARDINAL
ftr-462	882	1	84	CARDINAL
ftr-462	883	1	116	CARDINAL
ftr-462	884	1	871	CARDINAL
ftr-462	884	2	881	CARDINAL
ftr-462	884	3	19961	DATE
ftr-462	884	4	florida	GPE
ftr-462	884	5	u.s.	GPE
ftr-462	887	1	the united states	GPE
ftr-462	888	1	u.s.	GPE
ftr-462	889	1	one	CARDINAL
ftr-462	891	1	two	CARDINAL
ftr-462	891	2	1	CARDINAL
ftr-462	891	3	2	CARDINAL
ftr-462	892	1	1	CARDINAL
ftr-462	894	1	8	CARDINAL
ftr-462	896	1	19 117	CARDINAL
ftr-462	897	1	kingson	PERSON
ftr-462	897	2	1	CARDINAL
ftr-462	897	3	118	CARDINAL
ftr-462	898	1	243-246a	QUANTITY
ftr-462	899	1	119	CARDINAL
ftr-462	900	1	1992	DATE
ftr-462	902	1	102-486	CARDINAL
ftr-462	902	2	106	CARDINAL
ftr-462	902	3	2776	CARDINAL
ftr-462	902	4	3032	DATE
ftr-462	903	1	u.s.	GPE
ftr-462	904	1	the united states	GPE
ftr-462	906	1	3:4	CARDINAL
ftr-462	906	2	u.s.	GPE
ftr-462	906	3	u.s.	GPE
ftr-462	909	1	20	CARDINAL
ftr-462	911	1	u.s.	GPE
ftr-462	912	1	u.s.	GPE
ftr-462	915	1	one	CARDINAL
ftr-462	915	2	120	CARDINAL
ftr-462	919	1	101	CARDINAL
ftr-462	919	2	103	CARDINAL
ftr-462	920	1	2106	DATE
ftr-462	920	2	2339	CARDINAL
ftr-462	920	3	1989	DATE
ftr-462	921	1	386	CARDINAL
ftr-462	921	2	101st cong.	ORG
ftr-462	922	1	569	CARDINAL
ftr-462	922	2	1989	DATE
ftr-462	922	3	1989	DATE
ftr-462	922	4	u.s.c.c.a.n. 3018	LAW
ftr-462	922	5	3172	CARDINAL
ftr-462	923	1	new york	GPE
ftr-462	923	2	section 163(j	LAW
ftr-462	923	3	47	CARDINAL
ftr-462	923	4	1495	CARDINAL
ftr-462	923	5	june 18, 1990	DATE
ftr-462	924	1	121	CARDINAL
ftr-462	925	1	u.s.	GPE
ftr-462	926	1	245	CARDINAL
ftr-462	927	1	1917 to 1935	DATE
ftr-462	928	1	44	CARDINAL
ftr-462	929	1	4696	DATE
ftr-462	929	2	1909	DATE
ftr-462	929	3	payne	PERSON
ftr-462	930	1	1935	DATE
ftr-462	930	2	only 85%	PERCENT
ftr-462	931	1	1935	DATE
ftr-462	931	2	829	CARDINAL
ftr-462	931	3	49	CARDINAL
ftr-462	932	1	1014	CARDINAL
ftr-462	932	2	1016	CARDINAL
ftr-462	933	1	this 85%	PERCENT
ftr-462	933	2	80%	PERCENT
ftr-462	933	3	1986	DATE
ftr-462	933	4	1987	DATE
ftr-462	933	5	70%	PERCENT
ftr-462	934	1	1986	DATE
ftr-462	936	1	99	CARDINAL
ftr-462	936	2	100	CARDINAL
ftr-462	937	1	2085	CARDINAL
ftr-462	938	1	2249	CARDINAL
ftr-462	938	2	1987	DATE
ftr-462	940	1	100-203	CARDINAL
ftr-462	940	2	10221(a)(1	CARDINAL
ftr-462	940	3	101	CARDINAL
ftr-462	941	1	1330	CARDINAL
ftr-462	941	2	1330-408	CARDINAL
ftr-462	942	1	122	CARDINAL
ftr-462	944	1	77	CARDINAL
ftr-462	944	2	217	CARDINAL
ftr-462	944	3	8th	ORDINAL
ftr-462	944	4	1996	DATE
ftr-462	944	5	103	CARDINAL
ftr-462	944	6	398	CARDINAL
ftr-462	944	7	1994	DATE
ftr-462	944	8	62	CARDINAL
ftr-462	944	9	136	CARDINAL
ftr-462	944	10	5th	ORDINAL
ftr-462	944	11	1995	DATE
ftr-462	944	12	woods investment co.	ORG
ftr-462	944	13	85	CARDINAL
ftr-462	944	14	274	CARDINAL
ftr-462	944	15	1985	DATE
ftr-462	944	16	acq.	ORG
ftr-462	944	17	1986-1	DATE
ftr-462	944	18	1.	CARDINAL
ftr-462	944	19	19961	DATE
ftr-462	944	20	florida	GPE
ftr-462	945	1	23	CARDINAL
ftr-462	947	1	24	CARDINAL
ftr-462	948	1	2	CARDINAL
ftr-462	949	1	26	CARDINAL
ftr-462	949	2	first	ORDINAL
ftr-462	949	3	u.s.	GPE
ftr-462	949	4	u.s.	GPE
ftr-462	950	1	second	ORDINAL
ftr-462	950	2	u.s.	GPE
ftr-462	950	3	'27	DATE
ftr-462	951	1	the united states	GPE
ftr-462	951	2	u.s.	GPE
ftr-462	953	1	u.s.	GPE
ftr-462	954	1	123	CARDINAL
ftr-462	955	1	halperin	ORG
ftr-462	955	2	supra	PERSON
ftr-462	955	3	83	CARDINAL
ftr-462	955	4	809	CARDINAL
ftr-462	955	5	35984	DATE
ftr-462	955	6	sept. 12, 1974	DATE
ftr-462	956	1	124	CARDINAL
ftr-462	958	1	125	CARDINAL
ftr-462	959	1	u.s.	GPE
ftr-462	960	1	u.s.	GPE
ftr-462	961	1	126	CARDINAL
ftr-462	962	1	naughton	PERSON
ftr-462	962	2	17	CARDINAL
ftr-462	963	1	127	CARDINAL
ftr-462	964	1	u.s.	GPE
ftr-462	964	2	the united states	GPE
ftr-462	964	3	the united states	GPE
ftr-462	966	1	3:4	CARDINAL
ftr-462	966	2	u.s.	GPE
ftr-462	969	1	u.s.	GPE
ftr-462	970	1	u.s.	GPE
ftr-462	971	1	the united states	GPE
ftr-462	972	1	u.s.	GPE
ftr-462	973	1	u.s.	GPE
ftr-462	975	1	first	ORDINAL
ftr-462	981	1	19961	DATE