id	sid	eid	entity	type
ftr-464	1	1	florida	GPE
ftr-464	1	2	3 1996	DATE
ftr-464	1	3	6	CARDINAL
ftr-464	1	4	u.s.	GPE
ftr-464	1	5	cynthia	PERSON
ftr-464	1	6	262 ii	QUANTITY
ftr-464	2	1	u.s.	GPE
ftr-464	2	2	263	CARDINAL
ftr-464	2	3	263 1	CARDINAL
ftr-464	3	1	264 2	CARDINAL
ftr-464	3	2	265 3	CARDINAL
ftr-464	3	3	266 4	CARDINAL
ftr-464	3	4	269	CARDINAL
ftr-464	3	5	u.s.	GPE
ftr-464	3	6	270	CARDINAL
ftr-464	3	7	272	CARDINAL
ftr-464	3	8	d.	NORP
ftr-464	3	9	273	CARDINAL
ftr-464	3	10	u.s.	GPE
ftr-464	3	11	275	CARDINAL
ftr-464	3	12	u.s.	GPE
ftr-464	3	13	275	CARDINAL
ftr-464	3	14	u.s.	GPE
ftr-464	3	15	277 1	CARDINAL
ftr-464	5	1	277 2	CARDINAL
ftr-464	5	2	278 3	CARDINAL
ftr-464	5	3	282 4	CARDINAL
ftr-464	7	1	283 5	CARDINAL
ftr-464	7	2	u.s.	GPE
ftr-464	7	3	284	CARDINAL
ftr-464	7	4	285	CARDINAL
ftr-464	7	5	university of new jersey	ORG
ftr-464	8	1	b.a.	GPE
ftr-464	8	2	1972	DATE
ftr-464	8	3	yale college	ORG
ftr-464	8	4	j.d.	GPE
ftr-464	8	5	1976	DATE
ftr-464	8	6	harvard law school	ORG
ftr-464	9	1	thomas st.g	PERSON
ftr-464	10	1	bissell	PERSON
ftr-464	10	2	tracy a. kaye	PERSON
ftr-464	11	1	florida	GPE
ftr-464	11	2	1	CARDINAL
ftr-464	11	3	285 2	DATE
ftr-464	11	4	300	CARDINAL
ftr-464	11	5	d.	NORP
ftr-464	12	1	303 1	CARDINAL
ftr-464	13	1	303 2	CARDINAL
ftr-464	15	1	304	CARDINAL
ftr-464	16	1	306 1	CARDINAL
ftr-464	16	2	308 2	CARDINAL
ftr-464	16	3	308	CARDINAL
ftr-464	16	4	308	CARDINAL
ftr-464	17	1	312 3	CARDINAL
ftr-464	18	1	313 4	DATE
ftr-464	18	2	315	CARDINAL
ftr-464	18	3	316	CARDINAL
ftr-464	18	4	318	CARDINAL
ftr-464	18	5	u.s.	GPE
ftr-464	18	6	u.s.	GPE
ftr-464	18	7	322	CARDINAL
ftr-464	18	8	a. u.s.	PERSON
ftr-464	18	9	u.s.	GPE
ftr-464	19	1	322 1	CARDINAL
ftr-464	19	2	u.s.	GPE
ftr-464	19	3	322 2	CARDINAL
ftr-464	19	4	327 3	CARDINAL
ftr-464	20	1	328 4	CARDINAL
ftr-464	20	2	332 5	CARDINAL
ftr-464	21	1	334	CARDINAL
ftr-464	21	2	u.s.	GPE
ftr-464	21	3	u.s.	GPE
ftr-464	22	1	335 1	DATE
ftr-464	23	1	335 2	CARDINAL
ftr-464	23	2	338 a.	PERSON
ftr-464	23	3	338 b.	PERSON
ftr-464	23	4	united states	GPE
ftr-464	23	5	339	CARDINAL
ftr-464	24	1	3:6 1996	DATE
ftr-464	24	2	u.s.	GPE
ftr-464	24	3	261	CARDINAL
ftr-464	24	4	u.s.	GPE
ftr-464	24	5	341	CARDINAL
ftr-464	24	6	u.s.	GPE
ftr-464	24	7	u.s.	GPE
ftr-464	25	1	343	CARDINAL
ftr-464	25	2	u.s.	GPE
ftr-464	26	1	349	CARDINAL
ftr-464	26	2	u.s.	GPE
ftr-464	27	1	352	CARDINAL
ftr-464	27	2	366	CARDINAL
ftr-464	27	3	florida	GPE
ftr-464	27	4	i. introduction	PERSON
ftr-464	27	5	u.s.	GPE
ftr-464	27	6	u.s.	GPE
ftr-464	28	1	one	CARDINAL
ftr-464	29	1	u.s.	GPE
ftr-464	30	1	recent years	DATE
ftr-464	31	1	u.s.	GPE
ftr-464	32	1	u.s.	GPE
ftr-464	33	1	u.s.	GPE
ftr-464	34	1	irs	ORG
ftr-464	35	1	u.s.	GPE
ftr-464	35	2	u.s.	GPE
ftr-464	36	1	u.s.	GPE
ftr-464	37	1	u.s.	GPE
ftr-464	38	1	u.s.	GPE
ftr-464	39	1	u.s.	GPE
ftr-464	40	1	first	ORDINAL
ftr-464	40	2	u.s.	GPE
ftr-464	40	3	1	CARDINAL
ftr-464	41	1	richard e. andersen	PERSON
ftr-464	41	2	oecd	ORG
ftr-464	41	3	4	CARDINAL
ftr-464	41	4	j. int'l tax'n	PERSON
ftr-464	41	5	94	CARDINAL
ftr-464	41	6	1993	DATE
ftr-464	42	1	andersen	PERSON
ftr-464	42	2	recent decades	DATE
ftr-464	44	1	u.s.	GPE
ftr-464	45	1	u.s.	GPE
ftr-464	45	2	u.s.	GPE
ftr-464	45	3	treasury department's	ORG
ftr-464	45	4	1996	DATE
ftr-464	45	5	explanation2	PERSON
ftr-464	46	1	first	ORDINAL
ftr-464	46	2	u.s.	GPE
ftr-464	47	1	u.s.	GPE
ftr-464	47	2	u.s.	GPE
ftr-464	48	1	u.s.	GPE
ftr-464	49	1	u.s.	GPE
ftr-464	50	1	u.s.	GPE
ftr-464	50	2	u.s.	GPE
ftr-464	51	1	i. u.s.	PERSON
ftr-464	52	1	4	CARDINAL
ftr-464	54	1	2	CARDINAL
ftr-464	54	2	treasury department	ORG
ftr-464	54	3	united states	ORG
ftr-464	54	4	sept. 20, 1996	DATE
ftr-464	54	5	96	CARDINAL
ftr-464	54	6	tnt	ORG
ftr-464	54	7	sept. 23, 1996	DATE
ftr-464	55	1	tnt	ORG
ftr-464	55	2	1996	DATE
ftr-464	55	3	u.s.	GPE
ftr-464	55	4	treasury department technical	ORG
ftr-464	55	5	united states	ORG
ftr-464	55	6	sept. 20, 1996	DATE
ftr-464	55	7	96	CARDINAL
ftr-464	55	8	tnt	ORG
ftr-464	55	9	sept. 23. 1996	DATE
ftr-464	55	10	tnt	ORG
ftr-464	56	1	1996	DATE
ftr-464	57	1	3	CARDINAL
ftr-464	58	1	andrew dilnot	PERSON
ftr-464	58	2	213	CARDINAL
ftr-464	58	3	215	CARDINAL
ftr-464	58	4	zvi bodie	PERSON
ftr-464	58	5	ct al, 1996	PERSON
ftr-464	58	6	oecd	ORG
ftr-464	59	1	4.	CARDINAL
ftr-464	59	2	david f. bradford	PERSON
ftr-464	59	3	the u.s. treasury	ORG
ftr-464	59	4	2	CARDINAL
ftr-464	59	5	2d	DATE
ftr-464	60	1	1984	DATE
ftr-464	61	1	3	CARDINAL
ftr-464	61	2	220	CARDINAL
ftr-464	62	1	florida	GPE
ftr-464	62	2	accounting),5	ORG
ftr-464	63	1	1.	CARDINAL
ftr-464	63	2	unfunded6	ORG
ftr-464	64	1	rabbi trust	WORK_OF_ART
ftr-464	64	2	irs	ORG
ftr-464	64	3	guidelines;8	PERSON
ftr-464	65	1	9 5	DATE
ftr-464	65	2	john h. langbein & bruce a. wolk	PERSON
ftr-464	65	3	180	CARDINAL
ftr-464	65	4	2d	DATE
ftr-464	65	5	1995	DATE
ftr-464	65	6	tihe	PERSON
ftr-464	65	7	83	DATE
ftr-464	65	8	402(b	CARDINAL
ftr-464	66	1	6	CARDINAL
ftr-464	66	2	6	CARDINAL
ftr-464	68	1	langbein & wolk	ORG
ftr-464	68	2	supra	PERSON
ftr-464	68	3	5	CARDINAL
ftr-464	68	4	190	CARDINAL
ftr-464	68	5	8-9	DATE
ftr-464	69	1	7	CARDINAL
ftr-464	70	1	60-31	DATE
ftr-464	71	1	1960-1	DATE
ftr-464	71	2	174	CARDINAL
ftr-464	71	3	2	CARDINAL
ftr-464	71	4	boris i. bittker & lawrence lokken	ORG
ftr-464	71	5	60.2.1	CARDINAL
ftr-464	71	6	2d	DATE
ftr-464	72	1	1 1996	DATE
ftr-464	74	1	92-65	CARDINAL
ftr-464	74	2	2	CARDINAL
ftr-464	74	3	428	CARDINAL
ftr-464	74	4	irs	ORG
ftr-464	75	1	irs	ORG
ftr-464	75	2	two	CARDINAL
ftr-464	76	1	d.	NORP
ftr-464	76	2	tihe	PERSON
ftr-464	79	1	92-64	CARDINAL
ftr-464	79	2	1992	DATE
ftr-464	79	3	2	CARDINAL
ftr-464	79	4	422	CARDINAL
ftr-464	80	1	irs	ORG
ftr-464	81	1	daniel i. halperin	PERSON
ftr-464	83	1	49	CARDINAL
ftr-464	83	2	1	CARDINAL
ftr-464	83	3	26	CARDINAL
ftr-464	83	4	1993	DATE
ftr-464	84	1	yale d. tauber	ORG
ftr-464	84	2	1	CARDINAL
ftr-464	84	3	erisa &	ORG
ftr-464	84	4	177	CARDINAL
ftr-464	84	5	179	CARDINAL
ftr-464	84	6	182-89	CARDINAL
ftr-464	84	7	1992	DATE
ftr-464	85	1	proc	PERSON
ftr-464	86	1	92-64	CARDINAL
ftr-464	86	2	1992	DATE
ftr-464	86	3	2	CARDINAL
ftr-464	86	4	422	CARDINAL
ftr-464	86	5	5.02	CARDINAL
ftr-464	87	1	u.s.	GPE
ftr-464	89	1	12 2	CARDINAL
ftr-464	89	2	3	CARDINAL
ftr-464	90	1	section 401	LAW
ftr-464	90	2	the united states	GPE
ftr-464	91	1	section 410	LAW
ftr-464	91	2	section 411	LAW
ftr-464	91	3	section 415	LAW
ftr-464	91	4	section 412	LAW
ftr-464	93	1	6	CARDINAL
ftr-464	93	2	10	CARDINAL
ftr-464	94	1	bittker & lokken	ORG
ftr-464	94	2	7	CARDINAL
ftr-464	94	3	1 60.2.2	DATE
ftr-464	95	1	11	CARDINAL
ftr-464	96	1	671-679	CARDINAL
ftr-464	97	1	irs	ORG
ftr-464	98	1	proc	PERSON
ftr-464	99	1	92-64	CARDINAL
ftr-464	99	2	1992	DATE
ftr-464	99	3	2	CARDINAL
ftr-464	99	4	422	CARDINAL
ftr-464	99	5	5.02	CARDINAL
ftr-464	99	6	1(c	CARDINAL
ftr-464	100	1	12	CARDINAL
ftr-464	101	1	8	CARDINAL
ftr-464	101	2	13	CARDINAL
ftr-464	102	1	23	CARDINAL
ftr-464	102	2	27	CARDINAL
ftr-464	102	3	daniel i. halperin	PERSON
ftr-464	102	4	95	CARDINAL
ftr-464	102	5	yale lj	PERSON
ftr-464	102	6	506	CARDINAL
ftr-464	103	1	520-23	CARDINAL
ftr-464	103	2	1986	DATE
ftr-464	104	1	13	CARDINAL
ftr-464	105	1	supra	PERSON
ftr-464	105	2	6	CARDINAL
ftr-464	105	3	8-9	DATE
ftr-464	106	1	14	CARDINAL
ftr-464	107	1	15	CARDINAL
ftr-464	108	1	bittker & lokken	ORG
ftr-464	108	2	7	CARDINAL
ftr-464	108	3	61.2-61.10	CARDINAL
ftr-464	109	1	16	CARDINAL
ftr-464	111	1	bittker & lokken	ORG
ftr-464	111	2	7	CARDINAL
ftr-464	111	3	61.14.1	DATE
ftr-464	111	4	19961	DATE
ftr-464	111	5	florida	GPE
ftr-464	112	1	7	CARDINAL
ftr-464	114	1	8	CARDINAL
ftr-464	114	2	10%	PERCENT
ftr-464	114	3	1 3	DATE
ftr-464	116	1	23	CARDINAL
ftr-464	117	1	17	CARDINAL
ftr-464	118	1	bittker & lokken	ORG
ftr-464	118	2	7	CARDINAL
ftr-464	118	3	61.15	CARDINAL
ftr-464	119	1	18	CARDINAL
ftr-464	119	2	bittker & lokken	ORG
ftr-464	119	3	7	CARDINAL
ftr-464	119	4	61.13	CARDINAL
ftr-464	121	1	eric m. engen &	PERSON
ftr-464	121	2	william g. gale	PERSON
ftr-464	121	3	96	CARDINAL
ftr-464	121	4	tnt	ORG
ftr-464	121	5	137	CARDINAL
ftr-464	121	6	9	CARDINAL
ftr-464	121	7	july 15, 1996	DATE
ftr-464	121	8	tnt	ORG
ftr-464	122	1	hereinafter engen & gale	ORG
ftr-464	123	1	19	CARDINAL
ftr-464	123	2	117	CARDINAL
ftr-464	124	1	70	CARDINAL
ftr-464	124	2	1693	DATE
ftr-464	124	3	mar. 18, 1996	DATE
ftr-464	126	1	d.	NORP
ftr-464	127	1	engen & gale	ORG
ftr-464	127	2	18	CARDINAL
ftr-464	127	3	39	CARDINAL
ftr-464	127	4	20	CARDINAL
ftr-464	128	1	8	CARDINAL
ftr-464	128	2	13	CARDINAL
ftr-464	128	3	21	CARDINAL
ftr-464	129	1	3	CARDINAL
ftr-464	129	2	214	CARDINAL
ftr-464	129	3	220	CARDINAL
ftr-464	130	1	22	CARDINAL
ftr-464	131	1	deborah walker	PERSON
ftr-464	131	2	sallie olson	PERSON
ftr-464	131	3	77	CARDINAL
ftr-464	131	4	j. tax'n	PERSON
ftr-464	131	5	90	CARDINAL
ftr-464	131	6	1992	DATE
ftr-464	131	7	stuart m. lewis	PERSON
ftr-464	131	8	irs	ORG
ftr-464	131	9	33	CARDINAL
ftr-464	132	1	301	CARDINAL
ftr-464	132	2	1992	DATE
ftr-464	133	1	ltr	PERSON
ftr-464	134	1	88-41023	DATE
ftr-464	134	2	88	CARDINAL
ftr-464	134	3	92	CARDINAL
ftr-464	134	4	92-07-010	TIME
ftr-464	134	5	92	CARDINAL
ftr-464	134	6	92-12-024	CARDINAL
ftr-464	134	7	supra	PERSON
ftr-464	134	8	8	CARDINAL
ftr-464	134	9	24	CARDINAL
ftr-464	134	10	washington	GPE
ftr-464	134	11	35	CARDINAL
ftr-464	135	1	268	CARDINAL
ftr-464	135	2	1994	DATE
ftr-464	137	1	94	CARDINAL
ftr-464	137	2	jan. 24, 1994	DATE
ftr-464	137	3	reg-209826-96	DATE
ftr-464	137	4	96	CARDINAL
ftr-464	137	5	tnt	ORG
ftr-464	137	6	sept. 27, 1996	DATE
ftr-464	137	7	tnt	ORG
ftr-464	138	1	1996	DATE
ftr-464	139	1	23	CARDINAL
ftr-464	143	1	95-02-030	CARDINAL
ftr-464	143	2	oct. 13, 1994	DATE
ftr-464	144	1	u.s.	GPE
ftr-464	145	1	section 402(b)(1)5	LAW
ftr-464	145	2	section 404(a)(5	LAW
ftr-464	145	3	section 72	LAW
ftr-464	147	1	bittker & lokken	ORG
ftr-464	147	2	7	CARDINAL
ftr-464	147	3	61.1.2	CARDINAL
ftr-464	148	1	25	CARDINAL
ftr-464	149	1	402(b)(1	CARDINAL
ftr-464	149	2	83	DATE
ftr-464	149	3	83	CARDINAL
ftr-464	152	1	95-02-030	CARDINAL
ftr-464	152	2	oct. 13, 1994j	DATE
ftr-464	153	1	401(a)(26	DATE
ftr-464	158	1	92-12	CARDINAL
ftr-464	158	2	dec. 20, 1991	DATE
ftr-464	158	3	5	CARDINAL
ftr-464	159	1	26	CARDINAL
ftr-464	160	1	83	DATE
ftr-464	160	2	the first year	DATE
ftr-464	162	1	402(b)t 1	DATE
ftr-464	163	1	27	CARDINAL
ftr-464	166	1	92-12	CARDINAL
ftr-464	166	2	dec. 20, 1991	DATE
ftr-464	166	3	1	CARDINAL
ftr-464	166	4	404(a)(5	CARDINAL
ftr-464	166	5	section 402(b	LAW
ftr-464	166	6	section 1(e	LAW
ftr-464	166	7	section 641	LAW
ftr-464	169	1	95-02-030	CARDINAL
ftr-464	169	2	13, 1994	DATE
ftr-464	169	3	1	CARDINAL
ftr-464	169	4	2	CARDINAL
ftr-464	169	5	supra	PERSON
ftr-464	169	6	8	CARDINAL
ftr-464	169	7	30 &	ORG
ftr-464	169	8	1996	DATE
ftr-464	169	9	22	CARDINAL
ftr-464	169	10	34	CARDINAL
ftr-464	169	11	37	DATE
ftr-464	170	1	section 402(b	LAW
ftr-464	170	2	section 7701(a)(31	LAW
ftr-464	171	1	28	CARDINAL
ftr-464	173	1	92-12	CARDINAL
ftr-464	173	2	dec. 20, 1991	DATE
ftr-464	173	3	3	CARDINAL
ftr-464	173	4	section 661(a	LAW
ftr-464	175	1	94	CARDINAL
ftr-464	175	2	jan. 24, 1994	DATE
ftr-464	175	3	3	CARDINAL
ftr-464	178	1	95-02-030	CARDINAL
ftr-464	178	2	oct. 13. 1994	DATE
ftr-464	178	3	4)(5	CARDINAL
ftr-464	181	1	29	CARDINAL
ftr-464	185	1	92-12-024	CARDINAL
ftr-464	185	2	dec. 20, 1991	DATE
ftr-464	185	3	5	CARDINAL
ftr-464	185	4	6	CARDINAL
ftr-464	188	1	95-02-030	CARDINAL
ftr-464	188	2	oct. 13. 1994	DATE
ftr-464	190	1	supra	PERSON
ftr-464	190	2	8	CARDINAL
ftr-464	191	1	29-30	CARDINAL
ftr-464	191	2	dni	ORG
ftr-464	192	1	32	CARDINAL
ftr-464	193	1	§ 402(b	ORG
ftr-464	193	2	19961	DATE
ftr-464	193	3	florida	GPE
ftr-464	194	1	years	DATE
ftr-464	195	1	employees,36	ORG
ftr-464	195	2	irs	ORG
ftr-464	198	1	92-12-024	CARDINAL
ftr-464	198	2	dec. 20, 1991	DATE
ftr-464	198	3	10	CARDINAL
ftr-464	198	4	11	CARDINAL
ftr-464	199	1	1996	DATE
ftr-464	199	2	22	CARDINAL
ftr-464	199	3	23	CARDINAL
ftr-464	200	1	30	CARDINAL
ftr-464	200	2	402(b)(1	CARDINAL
ftr-464	200	3	83	CARDINAL
ftr-464	200	4	yale d. tauber	PERSON
ftr-464	200	5	177	CARDINAL
ftr-464	200	6	190	CARDINAL
ftr-464	200	7	1992	DATE
ftr-464	200	8	supra	PERSON
ftr-464	200	9	8	CARDINAL
ftr-464	200	10	26	CARDINAL
ftr-464	200	11	n.87	GPE
ftr-464	200	12	bittker & lokken	ORG
ftr-464	200	13	7	CARDINAL
ftr-464	200	14	60.3	CARDINAL
ftr-464	200	15	supp	GPE
ftr-464	201	1	1 1996	DATE
ftr-464	202	1	31	CARDINAL
ftr-464	203	1	8	CARDINAL
ftr-464	203	2	30	CARDINAL
ftr-464	207	1	94	CARDINAL
ftr-464	207	2	jan. 24, 1994	DATE
ftr-464	209	1	95-02-030	CARDINAL
ftr-464	209	2	oct. 13, 1994	DATE
ftr-464	211	1	8	CARDINAL
ftr-464	211	2	30-31	DATE
ftr-464	211	3	32	CARDINAL
ftr-464	212	1	404(a)(5	CARDINAL
ftr-464	213	1	33	CARDINAL
ftr-464	214	1	414(j	WORK_OF_ART
ftr-464	214	2	24	CARDINAL
ftr-464	219	1	92-12	CARDINAL
ftr-464	219	2	dec. 20, 1991	DATE
ftr-464	221	1	34	CARDINAL
ftr-464	222	1	1.401-1(b)(1)(i	CARDINAL
ftr-464	222	2	bittker & lokken	ORG
ftr-464	222	3	7	CARDINAL
ftr-464	223	1	1.401-1(b)(l)(i	CARDINAL
ftr-464	224	1	annual	DATE
ftr-464	224	2	two thirds	CARDINAL
ftr-464	224	3	the last five years	DATE
ftr-464	229	1	36	CARDINAL
ftr-464	230	1	401(a)(26	DATE
ftr-464	231	1	bittker & lokken	ORG
ftr-464	231	2	7	CARDINAL
ftr-464	231	3	61.3.1	DATE
ftr-464	232	1	d.	NORP
ftr-464	233	1	u.s.	GPE
ftr-464	233	2	congress	ORG
ftr-464	234	1	results4	PERSON
ftr-464	235	1	4	CARDINAL
ftr-464	236	1	up to $2,000	MONEY
ftr-464	239	1	halperin	PERSON
ftr-464	239	2	supra	PERSON
ftr-464	239	3	8	CARDINAL
ftr-464	239	4	31 & n.99	ORG
ftr-464	240	1	38	CARDINAL
ftr-464	241	1	irs	ORG
ftr-464	245	1	95-02-030	CARDINAL
ftr-464	245	2	oct 13, 1994	DATE
ftr-464	245	3	6	CARDINAL
ftr-464	248	1	94	CARDINAL
ftr-464	248	2	jan. 24. 1994	DATE
ftr-464	249	1	5))priv	CARDINAL
ftr-464	252	1	92-12	CARDINAL
ftr-464	252	2	dec. 20, 1991	DATE
ftr-464	252	3	4	CARDINAL
ftr-464	253	1	39	CARDINAL
ftr-464	254	1	washington	GPE
ftr-464	254	2	22	CARDINAL
ftr-464	256	1	94	CARDINAL
ftr-464	256	2	jan. 24, 1994	DATE
ftr-464	257	1	irs	ORG
ftr-464	257	2	section 72	LAW
ftr-464	260	1	94	CARDINAL
ftr-464	260	2	jan. 24, 1994	DATE
ftr-464	261	1	irs	ORG
ftr-464	261	2	11	CARDINAL
ftr-464	261	3	102d	CARDINAL
ftr-464	261	4	2d	CARDINAL
ftr-464	262	1	section 6102(j)(1)(a	LAW
ftr-464	262	2	1992	DATE
ftr-464	262	3	congress	ORG
ftr-464	263	1	irs	ORG
ftr-464	265	1	94	CARDINAL
ftr-464	268	1	95-02-030	CARDINAL
ftr-464	268	2	oct. 13, 1994	DATE
ftr-464	268	3	11	CARDINAL
ftr-464	269	1	40	CARDINAL
ftr-464	270	1	halperin	PRODUCT
ftr-464	271	1	8	CARDINAL
ftr-464	271	2	31 & n.100	ORG
ftr-464	271	3	s.	PERSON
ftr-464	272	1	445	CARDINAL
ftr-464	272	2	100th	ORDINAL
ftr-464	273	1	2d	CARDINAL
ftr-464	274	1	159-60	CARDINAL
ftr-464	274	2	1988	DATE
ftr-464	275	1	795	CARDINAL
ftr-464	275	2	100th	ORDINAL
ftr-464	276	1	2d	CARDINAL
ftr-464	277	1	152	CARDINAL
ftr-464	277	2	1988	DATE
ftr-464	278	1	irs	ORG
ftr-464	279	1	supra	PERSON
ftr-464	279	2	38	CARDINAL
ftr-464	279	3	41	CARDINAL
ftr-464	280	1	10%	PERCENT
ftr-464	283	1	92-12-024	CARDINAL
ftr-464	283	2	dec. 20, 1991	DATE
ftr-464	283	3	12	CARDINAL
ftr-464	284	1	42	CARDINAL
ftr-464	285	1	8	CARDINAL
ftr-464	285	2	32	DATE
ftr-464	285	3	walker & olson	ORG
ftr-464	285	4	supra	PERSON
ftr-464	285	5	22	CARDINAL
ftr-464	285	6	91	CARDINAL
ftr-464	287	1	8843-021	CARDINAL
ftr-464	287	2	july 29, 1988	DATE
ftr-464	288	1	43	CARDINAL
ftr-464	289	1	8	CARDINAL
ftr-464	289	2	32	CARDINAL
ftr-464	289	3	44	DATE
ftr-464	290	1	7	CARDINAL
ftr-464	290	2	62.3	CARDINAL
ftr-464	290	3	19961	DATE
ftr-464	290	4	florida	GPE
ftr-464	290	5	ira	PERSON
ftr-464	291	1	account.47	NORP
ftr-464	291	2	u.s.	GPE
ftr-464	291	3	the u.s. accords	ORG
ftr-464	292	1	49	DATE
ftr-464	292	2	the u.s. accords	ORG
ftr-464	292	3	45	DATE
ftr-464	293	1	bittker & lokken	ORG
ftr-464	293	2	7	CARDINAL
ftr-464	294	1	46	DATE
ftr-464	295	1	47	DATE
ftr-464	296	1	bittker & lokken	ORG
ftr-464	296	2	7, %	PERCENT
ftr-464	297	1	48	DATE
ftr-464	298	1	edward a. zelinsky	PERSON
ftr-464	298	2	13	CARDINAL
ftr-464	299	1	591	CARDINAL
ftr-464	299	2	1994	DATE
ftr-464	300	1	hereinafter zelinsky	PERSON
ftr-464	300	2	supra	PERSON
ftr-464	300	3	8	CARDINAL
ftr-464	300	4	92	CARDINAL
ftr-464	300	5	7, 1992	DATE
ftr-464	300	6	tnt	ORG
ftr-464	301	1	hereinafter gao	PERSON
ftr-464	301	2	norman p. stein	PERSON
ftr-464	301	3	zelinsky	PERSON
ftr-464	301	4	9 am	TIME
ftr-464	302	1	j. tax	PERSON
ftr-464	302	2	225	CARDINAL
ftr-464	302	3	1991	DATE
ftr-464	303	1	edward a. zelinsky	PERSON
ftr-464	303	2	stein	PERSON
ftr-464	303	3	9 am	TIME
ftr-464	304	1	257	CARDINAL
ftr-464	304	2	1991	DATE
ftr-464	305	1	hereinafter zelinsky	PERSON
ftr-464	305	2	joseph bankman	PERSON
ftr-464	305	3	55	CARDINAL
ftr-464	306	1	l. rev	PERSON
ftr-464	307	1	790	CARDINAL
ftr-464	307	2	1988	DATE
ftr-464	307	3	edward a. zelinsky	PERSON
ftr-464	307	4	66	CARDINAL
ftr-464	307	5	l. rev	PERSON
ftr-464	307	6	315	CARDINAL
ftr-464	307	7	1988	DATE
ftr-464	308	1	hereinafter zelinsky	PERSON
ftr-464	308	2	nancy j. altman	PERSON
ftr-464	308	3	graetz	PERSON
ftr-464	308	4	136	CARDINAL
ftr-464	308	5	l. rev	PERSON
ftr-464	308	6	1419	CARDINAL
ftr-464	308	7	1988	DATE
ftr-464	308	8	michael j. graetz	PERSON
ftr-464	308	9	135	CARDINAL
ftr-464	308	10	l. rev	PERSON
ftr-464	308	11	851	CARDINAL
ftr-464	308	12	1987	DATE
ftr-464	309	1	49	DATE
ftr-464	310	1	supra	PERSON
ftr-464	310	2	3	CARDINAL
ftr-464	311	1	50	CARDINAL
ftr-464	312	1	supra	PERSON
ftr-464	312	2	12	CARDINAL
ftr-464	313	1	51	CARDINAL
ftr-464	314	1	bradford	GPE
ftr-464	314	2	4	CARDINAL
ftr-464	314	3	54	DATE
ftr-464	314	4	118	CARDINAL
ftr-464	314	5	3	CARDINAL
ftr-464	314	6	220	CARDINAL
ftr-464	315	1	1 & 2	DATE
ftr-464	315	2	70	CARDINAL
ftr-464	315	3	1693	DATE
ftr-464	315	4	mar. 18, 1996	DATE
ftr-464	315	5	70	CARDINAL
ftr-464	315	6	1831	DATE
ftr-464	315	7	mar. 25, 1996	DATE
ftr-464	315	8	engen & gale	ORG
ftr-464	315	9	18	CARDINAL
ftr-464	315	10	52	CARDINAL
ftr-464	316	1	gao	PERSON
ftr-464	316	2	48	DATE
ftr-464	316	3	2	CARDINAL
ftr-464	316	4	congress	ORG
ftr-464	318	1	u.s.	GPE
ftr-464	319	1	3	CARDINAL
ftr-464	320	1	4	CARDINAL
ftr-464	322	1	zelinsky	PERSON
ftr-464	322	2	janet g. stotsky & emil m. sunley	PERSON
ftr-464	322	3	the united states	GPE
ftr-464	322	4	9	CARDINAL
ftr-464	322	5	1755	CARDINAL
ftr-464	322	6	1765	DATE
ftr-464	322	7	dec. 5, 1994	DATE
ftr-464	324	1	53	CARDINAL
ftr-464	325	1	70	CARDINAL
ftr-464	325	2	1693	DATE
ftr-464	325	3	1693	DATE
ftr-464	325	4	mar. 18, 1996	DATE
ftr-464	326	1	54	DATE
ftr-464	328	1	8	CARDINAL
ftr-464	328	2	13-15	CARDINAL
ftr-464	329	1	55	CARDINAL
ftr-464	330	1	bittker & lokken	ORG
ftr-464	330	2	7	CARDINAL
ftr-464	330	3	61.2	CARDINAL
ftr-464	330	4	61.5	CARDINAL
ftr-464	330	5	61.10	CARDINAL
ftr-464	330	6	61.16	CARDINAL
ftr-464	331	1	56	CARDINAL
ftr-464	331	2	supra	PERSON
ftr-464	331	3	19	CARDINAL
ftr-464	331	4	57	CARDINAL
ftr-464	332	1	8	CARDINAL
ftr-464	332	2	6-7	DATE
ftr-464	332	3	15	CARDINAL
ftr-464	333	1	halperin	PERSON
ftr-464	334	1	43-44	DATE
ftr-464	335	1	58	DATE
ftr-464	336	1	48	DATE
ftr-464	336	2	805	CARDINAL
ftr-464	336	3	821	CARDINAL
ftr-464	336	4	828	CARDINAL
ftr-464	337	1	59	CARDINAL
ftr-464	339	1	20	CARDINAL
ftr-464	340	1	one	CARDINAL
ftr-464	340	2	15%	PERCENT
ftr-464	341	1	gao	PERSON
ftr-464	341	2	48	DATE
ftr-464	341	3	chapter 2 & n.24	LAW
ftr-464	341	4	zelinsky	ORG
ftr-464	341	5	48	DATE
ftr-464	341	6	591-92	MONEY
ftr-464	342	1	zelinsky	PERSON
ftr-464	343	1	591-608	CARDINAL
ftr-464	344	1	19961	DATE
ftr-464	344	2	florida	GPE
ftr-464	345	1	6	CARDINAL
ftr-464	346	1	62	CARDINAL
ftr-464	347	1	andrew dilnot	PERSON
ftr-464	348	1	65	CARDINAL
ftr-464	348	2	fourteen	CARDINAL
ftr-464	349	1	66	CARDINAL
ftr-464	350	1	u.s.	GPE
ftr-464	351	1	new zealand	GPE
ftr-464	351	2	60	CARDINAL
ftr-464	352	1	zelinsky	PERSON
ftr-464	352	2	48	DATE
ftr-464	352	3	326	CARDINAL
ftr-464	352	4	zelinsky	ORG
ftr-464	352	5	48	DATE
ftr-464	352	6	259	CARDINAL
ftr-464	352	7	61	CARDINAL
ftr-464	353	1	zelinsky	PERSON
ftr-464	353	2	48	DATE
ftr-464	353	3	334	CARDINAL
ftr-464	354	1	62	CARDINAL
ftr-464	355	1	358-60	CARDINAL
ftr-464	355	2	48	DATE
ftr-464	355	3	602-07	CARDINAL
ftr-464	356	1	63	DATE
ftr-464	357	1	stotsky & sunley	ORG
ftr-464	357	2	52	CARDINAL
ftr-464	357	3	1755	CARDINAL
ftr-464	357	4	1765	DATE
ftr-464	358	1	64	DATE
ftr-464	359	1	48	DATE
ftr-464	359	2	895-96	CARDINAL
ftr-464	359	3	1974	DATE
ftr-464	360	1	graetz	PERSON
ftr-464	360	2	2,000	MONEY
ftr-464	361	1	896	CARDINAL
ftr-464	363	1	1986	DATE
ftr-464	364	1	901	CARDINAL
ftr-464	366	1	3	CARDINAL
ftr-464	366	2	213	CARDINAL
ftr-464	367	1	66	CARDINAL
ftr-464	368	1	216	CARDINAL
ftr-464	368	2	67	CARDINAL
ftr-464	369	1	214	CARDINAL
ftr-464	369	2	217	CARDINAL
ftr-464	370	1	canada	GPE
ftr-464	370	2	ireland	GPE
ftr-464	370	3	netherlands	GPE
ftr-464	370	4	u.k.	GPE
ftr-464	370	5	u.s.	GPE
ftr-464	370	6	france	GPE
ftr-464	370	7	germany	GPE
ftr-464	370	8	greece	GPE
ftr-464	370	9	portugal	GPE
ftr-464	371	1	217	CARDINAL
ftr-464	372	1	2	CARDINAL
ftr-464	373	1	u.s.	GPE
ftr-464	373	2	u.s.	GPE
ftr-464	373	3	australia	GPE
ftr-464	374	1	sweden	GPE
ftr-464	374	2	denmark	GPE
ftr-464	375	1	japan	GPE
ftr-464	376	1	more than one	CARDINAL
ftr-464	376	2	u.s.	GPE
ftr-464	379	1	two	CARDINAL
ftr-464	380	1	more than one	CARDINAL
ftr-464	381	1	more than one	CARDINAL
ftr-464	381	2	68	CARDINAL
ftr-464	382	1	215	CARDINAL
ftr-464	382	2	217	CARDINAL
ftr-464	383	1	2	CARDINAL
ftr-464	383	2	69	CARDINAL
ftr-464	384	1	217	CARDINAL
ftr-464	385	1	70	CARDINAL
ftr-464	386	1	217	CARDINAL
ftr-464	387	1	2	CARDINAL
ftr-464	387	2	71	DATE
ftr-464	389	1	james p. klein	PERSON
ftr-464	389	2	u.s.	GPE
ftr-464	389	3	14	CARDINAL
ftr-464	389	4	1988	DATE
ftr-464	390	1	thomas st.g	PERSON
ftr-464	391	1	bissell & alfred giardina	ORG
ftr-464	391	2	u.s.	GPE
ftr-464	392	1	25	CARDINAL
ftr-464	394	1	hereinafter bissell & giardina	ORG
ftr-464	394	2	david w. ellis et al.	PERSON
ftr-464	395	1	sept. 1994	DATE
ftr-464	396	1	hereinafter ellis & navin	ORG
ftr-464	396	2	arthur a. feder	PERSON
ftr-464	396	3	39th	ORDINAL
ftr-464	396	4	the international fiscal association	ORG
ftr-464	396	5	41-56	CARDINAL
ftr-464	396	6	1985	DATE
ftr-464	397	1	henry ordower	PERSON
ftr-464	399	1	47	CARDINAL
ftr-464	400	1	301	CARDINAL
ftr-464	400	2	1994	DATE
ftr-464	400	3	leif muten	PERSON
ftr-464	400	4	8	CARDINAL
ftr-464	400	5	743	CARDINAL
ftr-464	400	6	1994	DATE
ftr-464	401	1	19961	DATE
ftr-464	401	2	florida	GPE
ftr-464	403	1	u.s.	GPE
ftr-464	403	2	u.s.	GPE
ftr-464	403	3	u.s.	GPE
ftr-464	404	1	1	CARDINAL
ftr-464	404	2	358	CARDINAL
ftr-464	404	3	u.s.	GPE
ftr-464	404	4	1	CARDINAL
ftr-464	404	5	2	CARDINAL
ftr-464	404	6	u.s.	GPE
ftr-464	404	7	3	CARDINAL
ftr-464	404	8	u.s.	GPE
ftr-464	404	9	4	CARDINAL
ftr-464	405	1	5	CARDINAL
ftr-464	405	2	u.s.	GPE
ftr-464	405	3	6	CARDINAL
ftr-464	405	4	u.s.	GPE
ftr-464	405	5	u.s.	GPE
ftr-464	405	6	u.s.	GPE
ftr-464	406	1	2	CARDINAL
ftr-464	406	2	360-61	CARDINAL
ftr-464	406	3	u.s.	GPE
ftr-464	406	4	7	CARDINAL
ftr-464	406	5	73	CARDINAL
ftr-464	408	1	feder	PERSON
ftr-464	408	2	supra	PERSON
ftr-464	408	3	72	DATE
ftr-464	408	4	55-56	CARDINAL
ftr-464	409	1	74	CARDINAL
ftr-464	413	1	92	CARDINAL
ftr-464	413	2	oct. 6, 1992	DATE
ftr-464	414	1	75	CARDINAL
ftr-464	415	1	feder	PERSON
ftr-464	415	2	supra	PERSON
ftr-464	415	3	72	DATE
ftr-464	415	4	43	CARDINAL
ftr-464	415	5	51	CARDINAL
ftr-464	415	6	germany	GPE
ftr-464	415	7	u.k.	GPE
ftr-464	416	1	u.s.	GPE
ftr-464	416	2	u.s.	GPE
ftr-464	416	3	u.s.	GPE
ftr-464	419	1	79-389	CARDINAL
ftr-464	419	2	1979-2	DATE
ftr-464	419	3	281	CARDINAL
ftr-464	420	1	supra	PERSON
ftr-464	420	2	48-50	CARDINAL
ftr-464	421	1	u.s.	GPE
ftr-464	421	2	u.s.	GPE
ftr-464	421	3	9	CARDINAL
ftr-464	421	4	10	CARDINAL
ftr-464	421	5	country.76 m. source-	PERSON
ftr-464	421	6	u.s.	GPE
ftr-464	421	7	u.s.	GPE
ftr-464	421	8	u.s.	GPE
ftr-464	421	9	u.s.	GPE
ftr-464	421	10	u.s.	GPE
ftr-464	421	11	u.s.	GPE
ftr-464	421	12	u.s.	GPE
ftr-464	421	13	u.s.	GPE
ftr-464	421	14	u.s.	GPE
ftr-464	421	15	30%	PERCENT
ftr-464	422	1	u.s.	GPE
ftr-464	422	2	u.s.	GPE
ftr-464	422	3	u.s.	GPE
ftr-464	422	4	u.s.	GPE
ftr-464	423	1	76	CARDINAL
ftr-464	425	1	mem	PERSON
ftr-464	425	2	89-11-001	TIME
ftr-464	425	3	sept. 27, 1988	DATE
ftr-464	425	4	canadian	NORP
ftr-464	425	5	u.s.	GPE
ftr-464	428	1	1.1-1(b	CARDINAL
ftr-464	432	1	irc §§ 2(d	ORG
ftr-464	432	2	871	CARDINAL
ftr-464	433	1	79	CARDINAL
ftr-464	434	1	irc §§ 861(a)(3	ORG
ftr-464	434	2	864(b	DATE
ftr-464	434	3	u.s.	GPE
ftr-464	435	1	1.864-4(c)(6	DATE
ftr-464	436	1	years	DATE
ftr-464	436	2	december 31, 1975	DATE
ftr-464	436	3	u.s.	GPE
ftr-464	436	4	u.s.	GPE
ftr-464	437	1	1.861-4(b)(1)(i	CARDINAL
ftr-464	438	1	80	CARDINAL
ftr-464	440	1	92-106	CARDINAL
ftr-464	440	2	1992	DATE
ftr-464	440	3	2	CARDINAL
ftr-464	440	4	258	CARDINAL
ftr-464	440	5	3	CARDINAL
ftr-464	441	1	thomas st.g	PERSON
ftr-464	442	1	bisseu	ORG
ftr-464	442	2	irs	ORG
ftr-464	442	3	22	CARDINAL
ftr-464	443	1	145	CARDINAL
ftr-464	443	2	147	CARDINAL
ftr-464	443	3	1993	DATE
ftr-464	444	1	81	CARDINAL
ftr-464	445	1	u.s.	GPE
ftr-464	445	2	u.s.	GPE
ftr-464	448	1	92-106	CARDINAL
ftr-464	448	2	80	CARDINAL
ftr-464	448	3	3	CARDINAL
ftr-464	449	1	19961	DATE
ftr-464	449	2	florida	GPE
ftr-464	449	3	u.s.	GPE
ftr-464	449	4	american	NORP
ftr-464	449	5	u.s.	GPE
ftr-464	450	1	u.s.	GPE
ftr-464	450	2	1	CARDINAL
ftr-464	450	3	u.s.	GPE
ftr-464	450	4	no more than 90 days	DATE
ftr-464	450	5	the year	DATE
ftr-464	450	6	2	CARDINAL
ftr-464	450	7	3,000	MONEY
ftr-464	450	8	3	CARDINAL
ftr-464	450	9	u.s.	GPE
ftr-464	450	10	u.s.	GPE
ftr-464	450	11	183 days	DATE
ftr-464	451	1	u.s.	GPE
ftr-464	451	2	u.s.	GPE
ftr-464	452	1	thomas st.g	PERSON
ftr-464	453	1	bissell	PERSON
ftr-464	453	2	the united states	GPE
ftr-464	453	3	u.s.	GPE
ftr-464	454	1	bissell	ORG
ftr-464	454	2	supra	PERSON
ftr-464	454	3	80	CARDINAL
ftr-464	454	4	147	CARDINAL
ftr-464	455	1	u.s.	GPE
ftr-464	455	2	u.s.	GPE
ftr-464	455	3	irs	ORG
ftr-464	455	4	the united states	GPE
ftr-464	456	1	u.s.	GPE
ftr-464	456	2	irs	ORG
ftr-464	456	3	three	CARDINAL
ftr-464	459	1	83	CARDINAL
ftr-464	460	1	1996	DATE
ftr-464	460	2	u.s.	GPE
ftr-464	461	1	1996	DATE
ftr-464	461	2	u.s.	GPE
ftr-464	461	3	2	CARDINAL
ftr-464	462	1	15	CARDINAL
ftr-464	462	2	u.s. treasury	ORG
ftr-464	463	1	15	CARDINAL
ftr-464	463	2	85	CARDINAL
ftr-464	463	3	april 21, 1990	DATE
ftr-464	464	1	1981	DATE
ftr-464	464	2	u.s.	GPE
ftr-464	465	1	1981	DATE
ftr-464	465	2	u.s.	GPE
ftr-464	465	3	july 1992	DATE
ftr-464	466	1	treasury	ORG
ftr-464	466	2	july 17, 1992	DATE
ftr-464	466	3	92	CARDINAL
ftr-464	466	4	july 29, 1992	DATE
ftr-464	469	1	15 (1992	DATE
ftr-464	470	1	1992	DATE
ftr-464	470	2	oecd	ORG
ftr-464	470	3	more than 183 days	DATE
ftr-464	470	4	jacques sassesville	PERSON
ftr-464	470	5	oecd	ORG
ftr-464	470	6	4	CARDINAL
ftr-464	470	7	j. int'l	PERSON
ftr-464	470	8	129	CARDINAL
ftr-464	470	9	13132	DATE
ftr-464	470	10	1993	DATE
ftr-464	470	11	183-day	DATE
ftr-464	470	12	1992	DATE
ftr-464	470	13	oecd	ORG
ftr-464	470	14	irs	ORG
ftr-464	470	15	901	CARDINAL
ftr-464	470	16	u.s.	GPE
ftr-464	470	17	2-10	CARDINAL
ftr-464	470	18	nov. 1995	DATE
ftr-464	471	1	84	CARDINAL
ftr-464	472	1	andersen	PERSON
ftr-464	472	2	1	CARDINAL
ftr-464	472	3	94	CARDINAL
ftr-464	474	1	1992	DATE
ftr-464	474	2	oecd	ORG
ftr-464	474	3	83	DATE
ftr-464	475	1	14	CARDINAL
ftr-464	475	2	irs	ORG
ftr-464	475	3	901	CARDINAL
ftr-464	475	4	83	CARDINAL
ftr-464	475	5	2-10	DATE
ftr-464	476	1	u.s.	GPE
ftr-464	476	2	u.s.	GPE
ftr-464	476	3	the taxable year	DATE
ftr-464	477	1	6	CARDINAL
ftr-464	477	2	u.s.	GPE
ftr-464	477	3	30%	PERCENT
ftr-464	477	4	7	CARDINAL
ftr-464	478	1	gains89	ORG
ftr-464	478	2	u.s.	GPE
ftr-464	478	3	more than 183 days	DATE
ftr-464	478	4	u.s.	GPE
ftr-464	478	5	1	CARDINAL
ftr-464	479	1	compensation.-when	ORG
ftr-464	479	2	u.s.	GPE
ftr-464	479	3	u.s.	GPE
ftr-464	480	1	92	CARDINAL
ftr-464	480	2	the tax reform act of	LAW
ftr-464	480	3	1986	DATE
ftr-464	480	4	a year	DATE
ftr-464	480	5	u.s.	GPE
ftr-464	480	6	business.93	NORP
ftr-464	480	7	86	CARDINAL
ftr-464	482	1	1.864-4(c)(6)(i	CARDINAL
ftr-464	482	2	u.s.	GPE
ftr-464	482	3	u.s.	GPE
ftr-464	483	1	87	CARDINAL
ftr-464	485	1	88	CARDINAL
ftr-464	486	1	89	CARDINAL
ftr-464	487	1	u.s.	GPE
ftr-464	488	1	897	CARDINAL
ftr-464	488	2	90	CARDINAL
ftr-464	488	3	irc § 871(a)(2	ORG
ftr-464	489	1	91	CARDINAL
ftr-464	490	1	u.s.	GPE
ftr-464	492	1	u.s.	GPE
ftr-464	492	2	91	CARDINAL
ftr-464	492	3	u.s.	GPE
ftr-464	493	1	92	CARDINAL
ftr-464	494	1	bissell & giardina	ORG
ftr-464	495	1	supra	PERSON
ftr-464	495	2	72	DATE
ftr-464	495	3	280	CARDINAL
ftr-464	496	1	bissell & giardina	ORG
ftr-464	496	2	the years	DATE
ftr-464	497	1	281	CARDINAL
ftr-464	500	1	78-227	CARDINAL
ftr-464	500	2	1978-1	DATE
ftr-464	500	3	242	CARDINAL
ftr-464	501	1	93	CARDINAL
ftr-464	503	1	1.864-3(b	CARDINAL
ftr-464	503	2	3. 19961	CARDINAL
ftr-464	503	3	florida	GPE
ftr-464	503	4	1986,95	CARDINAL
ftr-464	503	5	the year	DATE
ftr-464	503	6	performed.96	GPE
ftr-464	503	7	1	CARDINAL
ftr-464	503	8	1	CARDINAL
ftr-464	503	9	358	CARDINAL
ftr-464	505	1	9 2	CARDINAL
ftr-464	505	2	9	CARDINAL
ftr-464	505	3	u.s.	GPE
ftr-464	505	4	94	CARDINAL
ftr-464	506	1	the united states	GPE
ftr-464	506	2	the taxable year	DATE
ftr-464	507	1	meenakshi	NORP
ftr-464	508	1	19	CARDINAL
ftr-464	508	2	fordham	GPE
ftr-464	509	1	736	CARDINAL
ftr-464	509	2	1995	DATE
ftr-464	510	1	95	CARDINAL
ftr-464	513	1	99	CARDINAL
ftr-464	513	2	1242	CARDINAL
ftr-464	513	3	100	CARDINAL
ftr-464	514	1	2580	CARDINAL
ftr-464	515	1	congress	ORG
ftr-464	515	2	u.s.	GPE
ftr-464	515	3	the united states	GPE
ftr-464	515	4	a subsequent year	DATE
ftr-464	515	5	the united states	GPE
ftr-464	518	1	100th	ORDINAL
ftr-464	518	2	2d	CARDINAL
ftr-464	518	3	the tax reform act of	LAW
ftr-464	518	4	1986	DATE
ftr-464	518	5	1048	CARDINAL
ftr-464	518	6	1987	DATE
ftr-464	519	1	96	CARDINAL
ftr-464	520	1	u.s.	GPE
ftr-464	523	1	89-04	CARDINAL
ftr-464	523	2	oct. 31, 1988	DATE
ftr-464	524	1	german	NORP
ftr-464	524	2	the united states	GPE
ftr-464	524	3	u.s.	GPE
ftr-464	524	4	the performance	DATE
ftr-464	524	5	years	DATE
ftr-464	525	1	97	CARDINAL
ftr-464	526	1	bissell & giardina	ORG
ftr-464	526	2	supra	PERSON
ftr-464	526	3	72	DATE
ftr-464	526	4	281	CARDINAL
ftr-464	528	1	98	CARDINAL
ftr-464	528	2	thomas st.g	PERSON
ftr-464	529	1	bissell	ORG
ftr-464	529	2	u.s.	GPE
ftr-464	529	3	nras	PERSON
ftr-464	529	4	9143067	DATE
ftr-464	529	5	9253049	DATE
ftr-464	529	6	23	CARDINAL
ftr-464	530	1	1994	DATE
ftr-464	530	2	charles m. bruce & martin a. culhane	PERSON
ftr-464	530	3	18	CARDINAL
ftr-464	531	1	j. 335 (	ORG
ftr-464	531	2	1989	DATE
ftr-464	531	3	barbara n. seymon-hirsch	PERSON
ftr-464	531	4	95	CARDINAL
ftr-464	531	5	91-11	CARDINAL
ftr-464	531	6	22, 1995	DATE
ftr-464	533	1	99	CARDINAL
ftr-464	534	1	u.s.	GPE
ftr-464	537	1	79	CARDINAL
ftr-464	537	2	1979-2	DATE
ftr-464	537	3	270	CARDINAL
ftr-464	538	1	u.s.	GPE
ftr-464	538	2	ellis & navin	ORG
ftr-464	538	3	supra	PERSON
ftr-464	538	4	72	DATE
ftr-464	538	5	82	CARDINAL
ftr-464	539	1	u.s.	GPE
ftr-464	541	1	u.s.	GPE
ftr-464	541	2	u.s.	GPE
ftr-464	541	3	pre-1986	DATE
ftr-464	541	4	contributionst02	ORG
ftr-464	542	1	u.s.	GPE
ftr-464	542	2	30%	PERCENT
ftr-464	543	1	u.s.	GPE
ftr-464	543	2	u.s.	GPE
ftr-464	543	3	100	CARDINAL
ftr-464	545	1	79	CARDINAL
ftr-464	545	2	1979-2	DATE
ftr-464	545	3	270	CARDINAL
ftr-464	546	1	101	CARDINAL
ftr-464	550	1	90	CARDINAL
ftr-464	550	2	july 13. 1990	DATE
ftr-464	552	1	irs	ORG
ftr-464	552	2	applie[d	NORP
ftr-464	553	1	december 31, 1986	DATE
ftr-464	553	2	u.s.	GPE
ftr-464	553	3	the years	DATE
ftr-464	557	1	90	CARDINAL
ftr-464	557	2	july 13, 1990	DATE
ftr-464	560	1	89-04	CARDINAL
ftr-464	560	2	oct. 31. 1988	DATE
ftr-464	560	3	bruce & culhane	ORG
ftr-464	561	1	98	CARDINAL
ftr-464	561	2	335	CARDINAL
ftr-464	561	3	bissell	ORG
ftr-464	561	4	98	CARDINAL
ftr-464	562	1	78	CARDINAL
ftr-464	564	1	89-04	CARDINAL
ftr-464	564	2	first	ORDINAL
ftr-464	564	3	irs	ORG
ftr-464	565	1	8288	DATE
ftr-464	565	2	1990-1	DATE
ftr-464	565	3	163	CARDINAL
ftr-464	565	4	164	CARDINAL
ftr-464	567	1	pl]ensions	ORG
ftr-464	567	2	31.3401(a)1(a)(2	CARDINAL
ftr-464	568	1	102	CARDINAL
ftr-464	571	1	79	CARDINAL
ftr-464	571	2	1979-2	DATE
ftr-464	571	3	270	CARDINAL
ftr-464	572	1	103	CARDINAL
ftr-464	573	1	the united states	GPE
ftr-464	574	1	104	ORG
ftr-464	577	1	79	CARDINAL
ftr-464	577	2	1979-2	DATE
ftr-464	577	3	270	CARDINAL
ftr-464	579	1	90	CARDINAL
ftr-464	579	2	july 13, 1990	DATE
ftr-464	582	1	bissell & giardina	ORG
ftr-464	583	1	supra	PERSON
ftr-464	583	2	72	DATE
ftr-464	583	3	278	CARDINAL
ftr-464	583	4	30%	PERCENT
ftr-464	583	5	87 1	DATE
ftr-464	585	1	105	CARDINAL
ftr-464	588	1	79	CARDINAL
ftr-464	588	2	1979-2	DATE
ftr-464	588	3	270	CARDINAL
ftr-464	590	1	89-04	CARDINAL
ftr-464	590	2	oct. 31, 1988	DATE
ftr-464	594	1	90	CARDINAL
ftr-464	594	2	july 13, 1990	DATE
ftr-464	597	1	79-389	CARDINAL
ftr-464	597	2	2	CARDINAL
ftr-464	597	3	281	CARDINAL
ftr-464	597	4	901	PRODUCT
ftr-464	597	5	u.s.	GPE
ftr-464	599	1	84-144	CARDINAL
ftr-464	599	2	1984-2	DATE
ftr-464	599	3	129	CARDINAL
ftr-464	599	4	901	CARDINAL
ftr-464	599	5	u.s.	GPE
ftr-464	600	1	106	CARDINAL
ftr-464	601	1	clayton	PERSON
ftr-464	601	2	united states	GPE
ftr-464	601	3	95	CARDINAL
ftr-464	601	4	u.s.	GPE
ftr-464	602	1	1 50,391	CARDINAL
ftr-464	602	2	89.232	CARDINAL
ftr-464	603	1	76	CARDINAL
ftr-464	603	2	95-5197	CARDINAL
ftr-464	604	1	1995	DATE
ftr-464	604	2	irs	ORG
ftr-464	604	3	1996	DATE
ftr-464	605	1	florida	GPE
ftr-464	605	2	2	CARDINAL
ftr-464	605	3	5	CARDINAL
ftr-464	605	4	1	CARDINAL
ftr-464	605	5	358	CARDINAL
ftr-464	605	6	u.s.	GPE
ftr-464	607	1	2	CARDINAL
ftr-464	607	2	u.s.	GPE
ftr-464	607	3	30%	PERCENT
ftr-464	608	1	row 5	DATE
ftr-464	608	2	u.s.	GPE
ftr-464	608	3	irs	ORG
ftr-464	608	4	1952	DATE
ftr-464	608	5	1970	DATE
ftr-464	609	1	irs	ORG
ftr-464	609	2	1979	DATE
ftr-464	609	3	irs	ORG
ftr-464	609	4	1975	DATE
ftr-464	610	1	the u.s. court of federal	ORG
ftr-464	610	2	clayton	GPE
ftr-464	610	3	u.s.	GPE
ftr-464	610	4	canadians	NORP
ftr-464	610	5	chrysler	ORG
ftr-464	610	6	canada	GPE
ftr-464	610	7	chrysler	ORG
ftr-464	610	8	chrysler	ORG
ftr-464	611	1	irs	ORG
ftr-464	611	2	u.s.	GPE
ftr-464	611	3	u.s.	GPE
ftr-464	611	4	congress	ORG
ftr-464	612	1	96	CARDINAL
ftr-464	612	2	u.s.	GPE
ftr-464	612	3	50,314,77	DATE
ftr-464	612	4	96-2484	CARDINAL
ftr-464	612	5	fed	ORG
ftr-464	612	6	cir. 1996	ORG
ftr-464	615	1	87	CARDINAL
ftr-464	615	2	jan. 30, 1987	DATE
ftr-464	615	3	861(c)(2	CARDINAL
ftr-464	616	1	107	CARDINAL
ftr-464	617	1	ir-mim	PERSON
ftr-464	617	2	71, 1952-2	DATE
ftr-464	617	3	170	CARDINAL
ftr-464	617	4	108	CARDINAL
ftr-464	619	1	70-278	CARDINAL
ftr-464	619	2	1970-1	DATE
ftr-464	619	3	281	CARDINAL
ftr-464	620	1	109	CARDINAL
ftr-464	623	1	79	CARDINAL
ftr-464	623	2	1979-2	DATE
ftr-464	623	3	270	CARDINAL
ftr-464	625	1	36,344	CARDINAL
ftr-464	625	2	july 23, 1975	DATE
ftr-464	627	1	38,007	CARDINAL
ftr-464	627	2	july 10, 1979	DATE
ftr-464	628	1	110	CARDINAL
ftr-464	628	2	95	CARDINAL
ftr-464	628	3	u.s.	GPE
ftr-464	628	4	cch	PERSON
ftr-464	628	5	50,391	DATE
ftr-464	628	6	76	CARDINAL
ftr-464	628	7	95-5197	DATE
ftr-464	628	8	96	CARDINAL
ftr-464	628	9	u.s.	GPE
ftr-464	629	1	cch	PERSON
ftr-464	629	2	50,314	CARDINAL
ftr-464	629	3	77	CARDINAL
ftr-464	629	4	96-2484	CARDINAL
ftr-464	629	5	fed	ORG
ftr-464	629	6	cir. 1996	ORG
ftr-464	630	1	111	CARDINAL
ftr-464	631	1	first	ORDINAL
ftr-464	632	1	irs	ORG
ftr-464	632	2	congress	ORG
ftr-464	633	1	95	CARDINAL
ftr-464	633	2	u.s.	GPE
ftr-464	633	3	cch	PERSON
ftr-464	633	4	89,232	CARDINAL
ftr-464	634	1	congress	ORG
ftr-464	634	2	1960	DATE
ftr-464	634	3	402(a)(4	ORDINAL
ftr-464	635	1	u.s.	GPE
ftr-464	636	1	89,233	CARDINAL
ftr-464	637	1	congress	ORG
ftr-464	637	2	1966	DATE
ftr-464	637	3	the united states	GPE
ftr-464	637	4	1980	DATE
ftr-464	638	1	89,234	CARDINAL
ftr-464	638	2	96	CARDINAL
ftr-464	638	3	u.s.	GPE
ftr-464	639	1	cch	PERSON
ftr-464	639	2	50,391	CARDINAL
ftr-464	639	3	84,152	CARDINAL
ftr-464	640	1	the senate finance committee	ORG
ftr-464	640	2	871(0	DATE
ftr-464	640	3	1966	DATE
ftr-464	640	4	u.s.	GPE
ftr-464	640	5	section 864(c)(6	LAW
ftr-464	640	6	u.s.	GPE
ftr-464	640	7	u.s.	GPE
ftr-464	641	1	2	CARDINAL
ftr-464	641	2	irs	ORG
ftr-464	641	3	u.s.	GPE
ftr-464	641	4	years beginning after december 31, 1986	DATE
ftr-464	641	5	section 864(c)(6	LAW
ftr-464	642	1	3	CARDINAL
ftr-464	642	2	u.s.	GPE
ftr-464	642	3	u.s.	GPE
ftr-464	642	4	section 871	LAW
ftr-464	642	5	congress	ORG
ftr-464	642	6	30%	PERCENT
ftr-464	642	7	u.s.	GPE
ftr-464	642	8	u.s.	GPE
ftr-464	643	1	4	CARDINAL
ftr-464	643	2	first	ORDINAL
ftr-464	643	3	1966	DATE
ftr-464	643	4	section 403(a)(1	LAW
ftr-464	643	5	the united states	GPE
ftr-464	643	6	90%	PERCENT
ftr-464	643	7	the united states	GPE
ftr-464	643	8	u.s.	GPE
ftr-464	643	9	flat 30%	PERCENT
ftr-464	643	10	the united states	GPE
ftr-464	644	1	s.	PERSON
ftr-464	645	1	1966	DATE
ftr-464	645	2	1966-2	DATE
ftr-464	645	3	1059	CARDINAL
ftr-464	645	4	1077	DATE
ftr-464	647	1	ir-mim	ORG
ftr-464	647	2	71	DATE
ftr-464	647	3	1970	DATE
ftr-464	647	4	congress	ORG
ftr-464	649	1	36344	DATE
ftr-464	649	2	july 23, 1975	DATE
ftr-464	652	1	38,007	CARDINAL
ftr-464	652	2	july 10. 1979	DATE
ftr-464	653	1	112	CARDINAL
ftr-464	655	1	79	CARDINAL
ftr-464	655	2	1979-2	DATE
ftr-464	655	3	270	CARDINAL
ftr-464	655	4	113	CARDINAL
ftr-464	656	1	supra	PERSON
ftr-464	656	2	93-95	CARDINAL
ftr-464	656	3	114	CARDINAL
ftr-464	657	1	supra	PERSON
ftr-464	657	2	11	CARDINAL
ftr-464	657	3	115	CARDINAL
ftr-464	658	1	the senate finance committee	ORG
ftr-464	659	1	s.	PERSON
ftr-464	659	2	2d	DATE
ftr-464	660	1	1966	DATE
ftr-464	661	1	1966-2	DATE
ftr-464	661	2	1059	CARDINAL
ftr-464	661	3	1077	DATE
ftr-464	663	1	u.s.	GPE
ftr-464	663	2	u.s.	GPE
ftr-464	663	3	the united states	GPE
ftr-464	664	1	u.s.	GPE
ftr-464	664	2	90 percent	PERCENT
ftr-464	664	3	u.s.	GPE
ftr-464	665	1	d.	NORP
ftr-464	665	2	1980	DATE
ftr-464	665	3	congress	ORG
ftr-464	666	1	2	CARDINAL
ftr-464	666	2	section 502	LAW
ftr-464	666	3	1974	DATE
ftr-464	667	1	s.	PERSON
ftr-464	669	1	96-1036	CARDINAL
ftr-464	669	2	2d	DATE
ftr-464	670	1	1980	DATE
ftr-464	670	2	1980-2	DATE
ftr-464	670	3	723	CARDINAL
ftr-464	670	4	724	CARDINAL
ftr-464	671	1	u.s.	GPE
ftr-464	672	1	727	CARDINAL
ftr-464	674	1	19961	DATE
ftr-464	674	2	florida	GPE
ftr-464	674	3	u.s.	GPE
ftr-464	675	1	"l 6	CARDINAL
ftr-464	675	2	5	CARDINAL
ftr-464	675	3	1	CARDINAL
ftr-464	675	4	359	CARDINAL
ftr-464	675	5	u.s.	GPE
ftr-464	676	1	u.s.	GPE
ftr-464	676	2	u.s.	GPE
ftr-464	676	3	7	CARDINAL
ftr-464	676	4	15%	PERCENT
ftr-464	677	1	' 3	DATE
ftr-464	677	2	u.s.	GPE
ftr-464	677	3	u.s.	GPE
ftr-464	677	4	section 402(b)(1	LAW
ftr-464	678	1	u.s.	GPE
ftr-464	679	1	9	CARDINAL
ftr-464	679	2	u.s.	GPE
ftr-464	680	1	2	CARDINAL
ftr-464	680	2	u.s.	GPE
ftr-464	680	3	situs	ORG
ftr-464	680	4	u.s.	GPE
ftr-464	680	5	u.s.	GPE
ftr-464	681	1	116	CARDINAL
ftr-464	682	1	irc	PERSON
ftr-464	683	1	u.s.	GPE
ftr-464	687	1	95	CARDINAL
ftr-464	687	2	june 21, 1995	DATE
ftr-464	688	1	117	CARDINAL
ftr-464	692	1	92	CARDINAL
ftr-464	692	2	oct. 6, 1992	DATE
ftr-464	692	3	10%	PERCENT
ftr-464	692	4	u.s.	GPE
ftr-464	695	1	88	CARDINAL
ftr-464	695	2	june 2, 1988	DATE
ftr-464	697	1	118	CARDINAL
ftr-464	700	1	88	CARDINAL
ftr-464	700	2	june 2, 1988	DATE
ftr-464	701	1	15%	PERCENT
ftr-464	702	1	irs	ORG
ftr-464	702	2	nra	ORG
ftr-464	705	1	92	CARDINAL
ftr-464	705	2	oct. 6, 1992	DATE
ftr-464	705	3	u.s.	GPE
ftr-464	705	4	4980a	DATE
ftr-464	705	5	bissell	ORG
ftr-464	705	6	supra	PERSON
ftr-464	705	7	98	CARDINAL
ftr-464	705	8	79	CARDINAL
ftr-464	706	1	119	CARDINAL
ftr-464	707	1	1996	DATE
ftr-464	707	2	22	CARDINAL
ftr-464	707	3	23	DATE
ftr-464	707	4	section 402(b	LAW
ftr-464	707	5	266-267	QUANTITY
ftr-464	708	1	120	CARDINAL
ftr-464	709	1	ellis & navin	ORG
ftr-464	709	2	supra	PERSON
ftr-464	709	3	72	DATE
ftr-464	709	4	88	CARDINAL
ftr-464	709	5	bissell & giardina	ORG
ftr-464	709	6	supra	PERSON
ftr-464	709	7	72	DATE
ftr-464	709	8	279	CARDINAL
ftr-464	711	1	3:6	CARDINAL
ftr-464	711	2	u.s.	GPE
ftr-464	713	1	section 72	LAW
ftr-464	713	2	u.s.	GPE
ftr-464	714	1	section 72 (f.'2-'	LAW
ftr-464	714	2	u.s.	GPE
ftr-464	714	3	30%	PERCENT
ftr-464	714	4	871	CARDINAL
ftr-464	714	5	1441	CARDINAL
ftr-464	715	1	1	CARDINAL
ftr-464	715	2	358	CARDINAL
ftr-464	715	3	3	CARDINAL
ftr-464	715	4	u.s.	GPE
ftr-464	715	5	4	CARDINAL
ftr-464	716	1	4	CARDINAL
ftr-464	716	2	arrangements.-when	PERSON
ftr-464	716	3	u.s.	GPE
ftr-464	717	1	121	CARDINAL
ftr-464	720	1	central de gas de chihuahua s.a.	ORG
ftr-464	721	1	102	CARDINAL
ftr-464	722	1	515	CARDINAL
ftr-464	722	2	1994	DATE
ftr-464	722	3	482	CARDINAL
ftr-464	723	1	122	CARDINAL
ftr-464	725	1	123	CARDINAL
ftr-464	726	1	u.s.	GPE
ftr-464	727	1	402(b)(1	CARDINAL
ftr-464	728	1	u.s.	GPE
ftr-464	729	1	ellis & navin	ORG
ftr-464	730	1	supra	PERSON
ftr-464	730	2	72	DATE
ftr-464	730	3	88	DATE
ftr-464	732	1	322	CARDINAL
ftr-464	733	1	124	CARDINAL
ftr-464	734	1	bittker & lokken	ORG
ftr-464	734	2	7	CARDINAL
ftr-464	734	3	1 61.8.1	CARDINAL
ftr-464	735	1	125	CARDINAL
ftr-464	735	2	section 219(a	LAW
ftr-464	735	3	up to $2,000	MONEY
ftr-464	737	1	873	CARDINAL
ftr-464	739	1	u.k.	GPE
ftr-464	739	2	u.s.	GPE
ftr-464	739	3	artemis velahos koch	ORG
ftr-464	739	4	25	CARDINAL
ftr-464	739	5	141	CARDINAL
ftr-464	739	6	142	CARDINAL
ftr-464	739	7	1994	DATE
ftr-464	740	1	bissell	ORG
ftr-464	741	1	supra	PERSON
ftr-464	741	2	98	CARDINAL
ftr-464	741	3	77	DATE
ftr-464	741	4	u.s.	GPE
ftr-464	741	5	u.s.	GPE
ftr-464	743	1	19961	DATE
ftr-464	743	2	florida	GPE
ftr-464	743	3	u.s.	GPE
ftr-464	744	1	u.s.	GPE
ftr-464	746	1	26	CARDINAL
ftr-464	746	2	4	CARDINAL
ftr-464	746	3	1	CARDINAL
ftr-464	746	4	358	CARDINAL
ftr-464	747	1	5	CARDINAL
ftr-464	747	2	u.s.	GPE
ftr-464	747	3	u.s.	GPE
ftr-464	747	4	u.s.	GPE
ftr-464	748	1	u.s.	GPE
ftr-464	748	2	u.s.	GPE
ftr-464	750	1	u.s.	GPE
ftr-464	750	2	u.s.	GPE
ftr-464	751	1	1	CARDINAL
ftr-464	751	2	2	CARDINAL
ftr-464	751	3	358	CARDINAL
ftr-464	752	1	u.s.	GPE
ftr-464	752	2	u.s.	GPE
ftr-464	753	1	1	CARDINAL
ftr-464	753	2	4	CARDINAL
ftr-464	753	3	358	CARDINAL
ftr-464	754	1	u.s.	GPE
ftr-464	755	1	u.s.	GPE
ftr-464	755	2	u.s.	GPE
ftr-464	755	3	'28	DATE
ftr-464	755	4	u.s.	GPE
ftr-464	756	1	u.s.	GPE
ftr-464	756	2	u.s.	GPE
ftr-464	757	1	senate	ORG
ftr-464	757	2	126	CARDINAL
ftr-464	758	1	the united states	GPE
ftr-464	762	1	u.s.	GPE
ftr-464	762	2	u.s.	GPE
ftr-464	762	3	1	CARDINAL
ftr-464	762	4	3	CARDINAL
ftr-464	762	5	358	CARDINAL
ftr-464	762	6	u.s.	GPE
ftr-464	762	7	u.s.	GPE
ftr-464	764	1	121	CARDINAL
ftr-464	765	1	128	CARDINAL
ftr-464	767	1	38	CARDINAL
ftr-464	768	1	679	CARDINAL
ftr-464	769	1	272	CARDINAL
ftr-464	769	2	277	CARDINAL
ftr-464	771	1	u.s.	GPE
ftr-464	771	2	500,000	MONEY
ftr-464	771	3	senate	ORG
ftr-464	771	4	ten years	DATE
ftr-464	771	5	u.s.	GPE
ftr-464	771	6	' 3'	DATE
ftr-464	771	7	2 c. treaty	QUANTITY
ftr-464	771	8	1	CARDINAL
ftr-464	772	1	u.s.	GPE
ftr-464	773	1	u.s.	GPE
ftr-464	773	2	1981	DATE
ftr-464	773	3	u.s.	GPE
ftr-464	773	4	u.s.	GPE
ftr-464	774	1	treasury	ORG
ftr-464	774	2	1996	DATE
ftr-464	774	3	129	CARDINAL
ftr-464	777	1	736	CARDINAL
ftr-464	777	2	104th	LAW
ftr-464	778	1	1996	DATE
ftr-464	778	2	96	CARDINAL
ftr-464	778	3	aug. 2, 1996	DATE
ftr-464	778	4	tnt	ORG
ftr-464	780	1	736	CARDINAL
ftr-464	781	1	334-336	PRODUCT
ftr-464	782	1	senate	ORG
ftr-464	782	2	u.s.	GPE
ftr-464	782	3	u.s.	GPE
ftr-464	785	1	736	CARDINAL
ftr-464	786	1	supra	PERSON
ftr-464	786	2	1 256	CARDINAL
ftr-464	787	1	u.s.	GPE
ftr-464	787	2	600,000	MONEY
ftr-464	789	1	257	CARDINAL
ftr-464	791	1	104th	LAW
ftr-464	791	2	1st	ORDINAL
ftr-464	792	1	1995	DATE
ftr-464	792	2	37	CARDINAL
ftr-464	792	3	highlights & documents	ORG
ftr-464	792	4	3351	DATE
ftr-464	792	5	june 5, 1995	DATE
ftr-464	794	1	130	CARDINAL
ftr-464	796	1	736	CARDINAL
ftr-464	796	2	129	CARDINAL
ftr-464	796	3	257	CARDINAL
ftr-464	796	4	senate	ORG
ftr-464	796	5	500,000	MONEY
ftr-464	797	1	expatriation	ORG
ftr-464	797	2	129	CARDINAL
ftr-464	797	3	3367	CARDINAL
ftr-464	799	1	131	CARDINAL
ftr-464	801	1	736	CARDINAL
ftr-464	801	2	129	CARDINAL
ftr-464	801	3	1 230-51	CARDINAL
ftr-464	801	4	280	CARDINAL
ftr-464	802	1	house	ORG
ftr-464	802	2	§§ 877, 2107	ORG
ftr-464	802	3	2501(a)(3	CARDINAL
ftr-464	803	1	1 230	CARDINAL
ftr-464	804	1	the united states	GPE
ftr-464	805	1	u.s.	GPE
ftr-464	809	1	736	CARDINAL
ftr-464	809	2	129	CARDINAL
ftr-464	809	3	236	CARDINAL
ftr-464	810	1	133	CARDINAL
ftr-464	811	1	1981	DATE
ftr-464	811	2	u.s.	GPE
ftr-464	811	3	83	DATE
ftr-464	812	1	18	CARDINAL
ftr-464	812	2	i. article 15	PERSON
ftr-464	812	3	articl[el 18	DATE
ftr-464	813	1	d.	NORP
ftr-464	814	1	15	CARDINAL
ftr-464	814	2	1	CARDINAL
ftr-464	814	3	19961	DATE
ftr-464	814	4	florida	GPE
ftr-464	815	1	4	CARDINAL
ftr-464	815	2	2	CARDINAL
ftr-464	815	3	5	CARDINAL
ftr-464	815	4	1	CARDINAL
ftr-464	815	5	358	CARDINAL
ftr-464	815	6	u.s.	GPE
ftr-464	815	7	u.s.	GPE
ftr-464	816	1	1963, 1977 and	DATE
ftr-464	816	2	1992	DATE
ftr-464	816	3	136	CARDINAL
ftr-464	816	4	137	CARDINAL
ftr-464	816	5	134	CARDINAL
ftr-464	817	1	1996	DATE
ftr-464	817	2	u.s.	GPE
ftr-464	818	1	1996	DATE
ftr-464	818	2	u.s.	GPE
ftr-464	818	3	2	CARDINAL
ftr-464	819	1	18	CARDINAL
ftr-464	819	2	1	MONEY
ftr-464	819	3	1996	DATE
ftr-464	819	4	2	CARDINAL
ftr-464	819	5	241	CARDINAL
ftr-464	820	1	296-301	MONEY
ftr-464	821	1	135	CARDINAL
ftr-464	822	1	u.s.	GPE
ftr-464	822	2	u.s.	GPE
ftr-464	823	1	1981	DATE
ftr-464	823	2	u.s.	GPE
ftr-464	823	3	83	DATE
ftr-464	824	1	1	CARDINAL
ftr-464	824	2	3	CARDINAL
ftr-464	824	3	4(a	DATE
ftr-464	825	1	u.s.	GPE
ftr-464	825	2	u.s.	GPE
ftr-464	826	1	france	GPE
ftr-464	827	1	the united states of america	GPE
ftr-464	827	2	french	NORP
ftr-464	827	3	aug. 31, 1994	DATE
ftr-464	828	1	24	CARDINAL
ftr-464	828	2	2	DATE
ftr-464	828	3	3001.04	CARDINAL
ftr-464	828	4	27005	CARDINAL
ftr-464	830	1	first	ORDINAL
ftr-464	830	2	u.s.	GPE
ftr-464	830	3	france	GPE
ftr-464	830	4	french	NORP
ftr-464	830	5	u.s.	GPE
ftr-464	830	6	france	GPE
ftr-464	831	1	d.	NORP
ftr-464	832	1	24	CARDINAL
ftr-464	832	2	2(a)(i	CARDINAL
ftr-464	832	3	2(b)(iv	DATE
ftr-464	833	1	second	ORDINAL
ftr-464	833	2	u.s.	GPE
ftr-464	833	3	u.s.	GPE
ftr-464	833	4	u.s.	GPE
ftr-464	833	5	french	NORP
ftr-464	833	6	french	NORP
ftr-464	833	7	u.s.	GPE
ftr-464	833	8	u.s.	GPE
ftr-464	834	1	d.	NORP
ftr-464	835	1	24	CARDINAL
ftr-464	835	2	l(b	ORG
ftr-464	836	1	treasury department technical	ORG
ftr-464	836	2	the u.s. france	ORG
ftr-464	836	3	3058	CARDINAL
ftr-464	836	4	27,197	CARDINAL
ftr-464	837	1	24	CARDINAL
ftr-464	839	1	136	CARDINAL
ftr-464	841	1	ia	GPE
ftr-464	843	1	178.1928.11) oct. 31, 1928	DATE
ftr-464	843	2	jan. 1929	DATE
ftr-464	843	3	205	CARDINAL
ftr-464	843	4	208	CARDINAL
ftr-464	843	5	215	CARDINAL
ftr-464	844	1	iut	ORG
ftr-464	845	1	211	CARDINAL
ftr-464	846	1	article 7	LAW
ftr-464	849	1	213	CARDINAL
ftr-464	850	1	the "mexico draft convention" of 1943	ORG
ftr-464	851	1	london	GPE
ftr-464	851	2	mexico	GPE
ftr-464	851	3	u.s.	GPE
ftr-464	851	4	1992	DATE
ftr-464	851	5	oecd	ORG
ftr-464	851	6	canada	GPE
ftr-464	851	7	finland	GPE
ftr-464	851	8	sweden	GPE
ftr-464	851	9	' 8	DATE
ftr-464	851	10	1980	DATE
ftr-464	851	11	u.n.	ORG
ftr-464	851	12	two	CARDINAL
ftr-464	851	13	one	CARDINAL
ftr-464	851	14	oecd	ORG
ftr-464	853	1	u.s.	GPE
ftr-464	853	2	u.s.	GPE
ftr-464	853	3	section 72(t	LAW
ftr-464	856	1	only two	CARDINAL
ftr-464	856	2	u.s.	GPE
ftr-464	856	3	canada	GPE
ftr-464	856	4	netherlands	GPE
ftr-464	857	1	nov. 1946	DATE
ftr-464	857	2	66-67	CARDINAL
ftr-464	858	1	1946	DATE
ftr-464	858	2	london	GPE
ftr-464	860	1	mexico	GPE
ftr-464	861	1	28	CARDINAL
ftr-464	861	2	62	DATE
ftr-464	862	1	london	GPE
ftr-464	864	1	28	DATE
ftr-464	865	1	albert a. ehrenzweig	PERSON
ftr-464	865	2	f.e. koch	PERSON
ftr-464	865	3	180	CARDINAL
ftr-464	865	4	1949	DATE
ftr-464	866	1	137	CARDINAL
ftr-464	867	1	1992	DATE
ftr-464	867	2	oecd	ORG
ftr-464	867	3	83	CARDINAL
ftr-464	869	1	18	CARDINAL
ftr-464	870	1	article 18	LAW
ftr-464	871	1	d.	NORP
ftr-464	872	1	18	CARDINAL
ftr-464	873	1	1963	DATE
ftr-464	873	2	1977	DATE
ftr-464	873	3	oecd	ORG
ftr-464	874	1	1 201	CARDINAL
ftr-464	875	1	10,525	CARDINAL
ftr-464	875	2	58	CARDINAL
ftr-464	875	3	kees van raad ed.. 1983	PERSON
ftr-464	875	4	1963	DATE
ftr-464	875	5	1977	DATE
ftr-464	875	6	oecd	ORG
ftr-464	876	1	article 19	DATE
ftr-464	877	1	d.	NORP
ftr-464	878	1	19	CARDINAL
ftr-464	878	2	2	CARDINAL
ftr-464	881	1	1992	DATE
ftr-464	881	2	oecd	ORG
ftr-464	881	3	canada	GPE
ftr-464	881	4	article 18	LAW
ftr-464	882	1	19921	DATE
ftr-464	882	2	1992	DATE
ftr-464	882	3	oecd	ORG
ftr-464	883	1	finland	GPE
ftr-464	883	2	sweden	GPE
ftr-464	886	1	u.n.	PERSON
ftr-464	886	2	int'l economics & social affairs	ORG
ftr-464	886	3	u.n.	ORG
ftr-464	886	4	33	CARDINAL
ftr-464	886	5	u.n. dce	PERSON
ftr-464	887	1	st	PERSON
ftr-464	887	2	u.n.	PERSON
ftr-464	888	1	1980	DATE
ftr-464	889	1	hereinafter u.n.	PERSON
ftr-464	890	1	two	CARDINAL
ftr-464	891	1	171-72	DATE
ftr-464	891	2	140	CARDINAL
ftr-464	892	1	supra	PERSON
ftr-464	892	2	117	CARDINAL
ftr-464	893	1	141	CARDINAL
ftr-464	894	1	june 20, 1973	DATE
ftr-464	897	1	87	CARDINAL
ftr-464	897	2	jan. 30. 1987	DATE
ftr-464	898	1	19961	DATE
ftr-464	898	2	florida	GPE
ftr-464	898	3	jamaica	GPE
ftr-464	898	4	4 3	CARDINAL
ftr-464	898	5	u.s.	GPE
ftr-464	899	1	u.s.	GPE
ftr-464	899	2	canada	GPE
ftr-464	899	3	15%	PERCENT
ftr-464	899	4	netherlands	GPE
ftr-464	899	5	47	DATE
ftr-464	900	1	u.s.	GPE
ftr-464	900	2	the russian federation	GPE
ftr-464	900	3	june 17, 1992	DATE
ftr-464	900	4	article 17	LAW
ftr-464	901	1	senate	ORG
ftr-464	902	1	1992	DATE
ftr-464	902	2	nov. 18, 1993	DATE
ftr-464	902	3	31	CARDINAL
ftr-464	902	4	highlights &	ORG
ftr-464	902	5	3175	CARDINAL
ftr-464	902	6	3192	DATE
ftr-464	902	7	nov. 29, 1993	DATE
ftr-464	903	1	142	CARDINAL
ftr-464	904	1	u.s.	GPE
ftr-464	904	2	indonesia	GPE
ftr-464	904	3	one	CARDINAL
ftr-464	905	1	the united states of america	GPE
ftr-464	905	2	indonesia	GPE
ftr-464	905	3	july 11, 1988	DATE
ftr-464	906	1	21	CARDINAL
ftr-464	906	2	1	CARDINAL
ftr-464	907	1	15%	PERCENT
ftr-464	908	1	d.	NORP
ftr-464	909	1	7	CARDINAL
ftr-464	910	1	21	CARDINAL
ftr-464	910	2	t 4	DATE
ftr-464	911	1	treasury	ORG
ftr-464	911	2	indonesia	GPE
ftr-464	912	1	4350	DATE
ftr-464	912	2	31,536	CARDINAL
ftr-464	914	1	the united states of america	GPE
ftr-464	914	2	indonesia	GPE
ftr-464	914	3	july 24, 1996	DATE
ftr-464	914	4	4345	DATE
ftr-464	914	5	31,523	CARDINAL
ftr-464	914	6	31,523	CARDINAL
ftr-464	914	7	143	CARDINAL
ftr-464	915	1	u.s.	GPE
ftr-464	915	2	jamaica	GPE
ftr-464	915	3	one	CARDINAL
ftr-464	916	1	the united states of america	GPE
ftr-464	916	2	jamaica	GPE
ftr-464	916	3	21, 1980	DATE
ftr-464	917	1	19	CARDINAL
ftr-464	917	2	1	DATE
ftr-464	917	3	t.i.a.s. 10206	DATE
ftr-464	918	1	senate	ORG
ftr-464	918	2	5055	CARDINAL
ftr-464	918	3	33,571	CARDINAL
ftr-464	919	1	144	CARDINAL
ftr-464	920	1	u.s.	GPE
ftr-464	921	1	the united states of america	GPE
ftr-464	921	2	oct. 1, 1976	DATE
ftr-464	922	1	18	CARDINAL
ftr-464	922	2	1	DATE
ftr-464	922	3	t.i.a.s. 10417	DATE
ftr-464	923	1	145	CARDINAL
ftr-464	924	1	u.s.	GPE
ftr-464	924	2	poland	GPE
ftr-464	925	1	the united states of america	GPE
ftr-464	925	2	polish	NORP
ftr-464	925	3	oct. 8, 1974	DATE
ftr-464	925	4	t.i.a.s. 8486	DATE
ftr-464	926	1	article 5	LAW
ftr-464	927	1	d.	NORP
ftr-464	928	1	5	CARDINAL
ftr-464	928	2	146	CARDINAL
ftr-464	929	1	the united states of america	GPE
ftr-464	929	2	canada	GPE
ftr-464	929	3	sept. 26, 1980	DATE
ftr-464	929	4	t.i.a.s. 11087	DATE
ftr-464	929	5	27	CARDINAL
ftr-464	930	1	18, %	PERCENT
ftr-464	930	2	t 1	DATE
ftr-464	930	3	2	DATE
ftr-464	932	1	d.	NORP
ftr-464	933	1	18	CARDINAL
ftr-464	933	2	2	CARDINAL
ftr-464	934	1	march 1995 protocol	DATE
ftr-464	935	1	147	CARDINAL
ftr-464	936	1	treasury department technical	ORG
ftr-464	936	2	the united states of america	GPE
ftr-464	936	3	netherlands	GPE
ftr-464	936	4	u.s.	GPE
ftr-464	936	5	5-year	DATE
ftr-464	936	6	4 8	DATE
ftr-464	937	1	9	CARDINAL
ftr-464	937	2	dec. 18, 1992	DATE
ftr-464	937	3	oct. 13, 1993	DATE
ftr-464	938	1	31	CARDINAL
ftr-464	938	2	highlights & documents	ORG
ftr-464	938	3	1631	CARDINAL
ftr-464	938	4	1653-54	CARDINAL
ftr-464	938	5	nov. 2, 1993	DATE
ftr-464	939	1	netherlands	GPE
ftr-464	942	1	103	CARDINAL
ftr-464	942	2	netherlands	GPE
ftr-464	942	3	1993	DATE
ftr-464	943	1	148	CARDINAL
ftr-464	944	1	the united states of america	GPE
ftr-464	944	2	netherlands	GPE
ftr-464	944	3	dec. 18, 1992	DATE
ftr-464	945	1	s. treaty doc	PERSON
ftr-464	947	1	6	CARDINAL
ftr-464	947	2	103d	CARDINAL
ftr-464	948	1	1992	DATE
ftr-464	949	1	19	CARDINAL
ftr-464	949	2	1	CARDINAL
ftr-464	950	1	25	CARDINAL
ftr-464	950	2	u.s.-neth	DATE
ftr-464	951	1	netherlands	GPE
ftr-464	951	2	147	CARDINAL
ftr-464	951	3	1631	DATE
ftr-464	951	4	1653	DATE
ftr-464	952	1	article 25 of the convention	LAW
ftr-464	952	2	u.s.	GPE
ftr-464	952	3	netherlands	GPE
ftr-464	954	1	supra	PERSON
ftr-464	955	1	25	CARDINAL
ftr-464	955	2	1 7	DATE
ftr-464	956	1	article 19	LAW
ftr-464	958	1	96	CARDINAL
ftr-464	958	2	11, 1996	DATE
ftr-464	958	3	96	CARDINAL
ftr-464	958	4	july 2. 1996	DATE
ftr-464	958	5	6-13	CARDINAL
ftr-464	959	1	149	CARDINAL
ftr-464	961	1	148	CARDINAL
ftr-464	962	1	19	CARDINAL
ftr-464	962	2	1 3	CARDINAL
ftr-464	963	1	netherlands	GPE
ftr-464	964	1	supra	PERSON
ftr-464	964	2	147	CARDINAL
ftr-464	965	1	1653	DATE
ftr-464	966	1	netherlands	GPE
ftr-464	966	2	u.s.	GPE
ftr-464	966	3	netherlands	GPE
ftr-464	967	1	netherlands	GPE
ftr-464	969	1	150	CARDINAL
ftr-464	970	1	1992	DATE
ftr-464	970	2	oecd	ORG
ftr-464	970	3	article 18	LAW
ftr-464	971	1	1992	DATE
ftr-464	971	2	oecd	ORG
ftr-464	971	3	138	CARDINAL
ftr-464	976	1	c(i 8)-i-(l	ORG
ftr-464	977	1	article 18 of the 1992	LAW
ftr-464	977	2	manfred gunkel	PERSON
ftr-464	977	3	article 18).	LAW
ftr-464	978	1	1992/12	ORDINAL
ftr-464	978	2	690	CARDINAL
ftr-464	980	1	691	CARDINAL
ftr-464	981	1	article 18	LAW
ftr-464	981	2	article 21	LAW
ftr-464	982	1	d.	NORP
ftr-464	982	2	klaus vogel	PERSON
ftr-464	982	3	december 1991	DATE
ftr-464	982	4	article 18	LAW
ftr-464	982	5	12	CARDINAL
ftr-464	982	6	article 21	LAW
ftr-464	982	7	12	CARDINAL
ftr-464	983	1	19961	DATE
ftr-464	983	2	florida	GPE
ftr-464	985	1	53	CARDINAL
ftr-464	985	2	1996	DATE
ftr-464	985	3	u.s.	GPE
ftr-464	985	4	151	CARDINAL
ftr-464	986	1	the united states of america	GPE
ftr-464	986	2	the united kingdom	GPE
ftr-464	986	3	great britain	GPE
ftr-464	986	4	northern ireland	GPE
ftr-464	986	5	dec. 31, 1975	DATE
ftr-464	987	1	18	CARDINAL
ftr-464	987	2	1	DATE
ftr-464	988	1	10,941	MONEY
ftr-464	988	2	44,553-54	MONEY
ftr-464	988	3	135	CARDINAL
ftr-464	989	1	18	CARDINAL
ftr-464	989	2	1	MONEY
ftr-464	990	1	treasury	ORG
ftr-464	990	2	135	CARDINAL
ftr-464	990	3	3058	CARDINAL
ftr-464	990	4	27,19731	CARDINAL
ftr-464	991	1	152	CARDINAL
ftr-464	993	1	56	CARDINAL
ftr-464	993	2	1956-2	DATE
ftr-464	993	3	1065	CARDINAL
ftr-464	993	4	1066	DATE
ftr-464	993	5	u.s.	GPE
ftr-464	993	6	canadian	NORP
ftr-464	993	7	u.s.	GPE
ftr-464	993	8	article vi a	LAW
ftr-464	994	1	58	CARDINAL
ftr-464	994	2	1958-1	DATE
ftr-464	994	3	623	CARDINAL
ftr-464	994	4	24	DATE
ftr-464	996	1	58	CARDINAL
ftr-464	996	2	248	CARDINAL
ftr-464	996	3	1958-1	DATE
ftr-464	996	4	621	CARDINAL
ftr-464	996	5	622	CARDINAL
ftr-464	996	6	xii(1	PERSON
ftr-464	999	1	71-478	CARDINAL
ftr-464	999	2	1971-2	DATE
ftr-464	999	3	490	CARDINAL
ftr-464	999	4	490	CARDINAL
ftr-464	999	5	prior years	DATE
ftr-464	1001	1	72	CARDINAL
ftr-464	1001	2	1972-1	DATE
ftr-464	1001	3	440	CARDINAL
ftr-464	1001	4	441	CARDINAL
ftr-464	1004	1	72	CARDINAL
ftr-464	1004	2	1972-2	DATE
ftr-464	1004	3	659	CARDINAL
ftr-464	1004	4	660	CARDINAL
ftr-464	1004	5	article vi	PERSON
ftr-464	1005	1	153	CARDINAL
ftr-464	1006	1	bissell	ORG
ftr-464	1006	2	supra	PERSON
ftr-464	1006	3	98	CARDINAL
ftr-464	1006	4	77	DATE
ftr-464	1006	5	irs	ORG
ftr-464	1006	6	98	CARDINAL
ftr-464	1008	1	u.s.	GPE
ftr-464	1008	2	1996	DATE
ftr-464	1009	1	irs	ORG
ftr-464	1009	2	treasury	ORG
ftr-464	1009	3	56	CARDINAL
ftr-464	1011	1	183 day	DATE
ftr-464	1011	2	154	CARDINAL
ftr-464	1012	1	1996	DATE
ftr-464	1012	2	2	CARDINAL
ftr-464	1012	3	242-245	CARDINAL
ftr-464	1012	4	155	CARDINAL
ftr-464	1013	1	two	CARDINAL
ftr-464	1013	2	u.s.	GPE
ftr-464	1014	1	156	CARDINAL
ftr-464	1016	1	1996	DATE
ftr-464	1016	2	u.s.	GPE
ftr-464	1016	3	section 401(a	LAW
ftr-464	1016	4	section 457	LAW
ftr-464	1018	1	457	CARDINAL
ftr-464	1018	2	irc § 457(b)(6	ORG
ftr-464	1018	3	bittker & lokken	ORG
ftr-464	1018	4	7	CARDINAL
ftr-464	1018	5	60.2.3	CARDINAL
ftr-464	1019	1	treasury	ORG
ftr-464	1020	1	1996	DATE
ftr-464	1020	2	2	CARDINAL
ftr-464	1020	3	243	CARDINAL
ftr-464	1021	1	treasury	ORG
ftr-464	1021	2	u.s.	GPE
ftr-464	1022	1	d.	NORP
ftr-464	1022	2	181	CARDINAL
ftr-464	1023	1	157	CARDINAL
ftr-464	1024	1	bissell & giardina	ORG
ftr-464	1024	2	supra	PERSON
ftr-464	1024	3	72	DATE
ftr-464	1025	1	282	CARDINAL
ftr-464	1025	2	u.s.	GPE
ftr-464	1026	1	bissell	PERSON
ftr-464	1026	2	irs	ORG
ftr-464	1026	3	166	CARDINAL
ftr-464	1027	1	d.	NORP
ftr-464	1028	1	irs	ORG
ftr-464	1032	1	93	CARDINAL
ftr-464	1032	2	may 18, 1993	DATE
ftr-464	1032	3	94	CARDINAL
ftr-464	1032	4	feb. 2, 1994	DATE
ftr-464	1033	1	92-64	CARDINAL
ftr-464	1033	2	1992-2	DATE
ftr-464	1033	3	422	CARDINAL
ftr-464	1033	4	irs	ORG
ftr-464	1033	5	canadian	NORP
ftr-464	1033	6	u.s.	GPE
ftr-464	1034	1	irs	ORG
ftr-464	1034	2	article 15 of the u.s.-canada income tax treaty	LAW
ftr-464	1035	1	19961	DATE
ftr-464	1035	2	florida	GPE
ftr-464	1035	3	the year	DATE
ftr-464	1036	1	'59	ORG
ftr-464	1036	2	1	CARDINAL
ftr-464	1036	3	1	CARDINAL
ftr-464	1036	4	358	CARDINAL
ftr-464	1036	5	u.s.	GPE
ftr-464	1036	6	183 day	DATE
ftr-464	1037	1	irs	ORG
ftr-464	1037	2	treasury	ORG
ftr-464	1037	3	september 1996	DATE
ftr-464	1037	4	luxembourg	GPE
ftr-464	1037	5	austria	GPE
ftr-464	1038	1	6°	CARDINAL
ftr-464	1038	2	3	CARDINAL
ftr-464	1038	3	6	CARDINAL
ftr-464	1038	4	1	CARDINAL
ftr-464	1038	5	358	CARDINAL
ftr-464	1038	6	u.s.	GPE
ftr-464	1038	7	u.s.	GPE
ftr-464	1039	1	irs	ORG
ftr-464	1039	2	16'	DATE
ftr-464	1040	1	' 62	DATE
ftr-464	1040	2	treasury	ORG
ftr-464	1043	1	86	CARDINAL
ftr-464	1043	2	1986-2	DATE
ftr-464	1043	3	297	CARDINAL
ftr-464	1043	4	298	CARDINAL
ftr-464	1043	5	article 15 (	LAW
ftr-464	1043	6	u.s.	GPE
ftr-464	1043	7	u.k.	GPE
ftr-464	1043	8	1985	DATE
ftr-464	1043	9	1986	DATE
ftr-464	1043	10	183 day	DATE
ftr-464	1043	11	1985	DATE
ftr-464	1043	12	the year	DATE
ftr-464	1043	13	1996	DATE
ftr-464	1043	14	2	CARDINAL
ftr-464	1043	15	212	CARDINAL
ftr-464	1044	1	160	CARDINAL
ftr-464	1045	1	treasury department technical	ORG
ftr-464	1045	2	the united states of america	GPE
ftr-464	1045	3	luxembourg	GPE
ftr-464	1045	4	96	CARDINAL
ftr-464	1045	5	tnt	ORG
ftr-464	1045	6	sept. 20, 1996	DATE
ftr-464	1045	7	184	CARDINAL
ftr-464	1045	8	tnt	ORG
ftr-464	1045	9	treasury department technical	ORG
ftr-464	1045	10	the united states of america	GPE
ftr-464	1045	11	the republic of	GPE
ftr-464	1045	12	austria	GPE
ftr-464	1045	13	96	CARDINAL
ftr-464	1045	14	tnt	ORG
ftr-464	1045	15	185-15	CARDINAL
ftr-464	1045	16	sept. 20, 1996	DATE
ftr-464	1045	17	234	CARDINAL
ftr-464	1045	18	tnt	ORG
ftr-464	1046	1	178	CARDINAL
ftr-464	1047	1	161	CARDINAL
ftr-464	1048	1	15%	PERCENT
ftr-464	1049	1	146	CARDINAL
ftr-464	1049	2	21,018	CARDINAL
ftr-464	1050	1	one	CARDINAL
ftr-464	1050	2	canada	GPE
ftr-464	1050	3	irs	ORG
ftr-464	1051	1	90	CARDINAL
ftr-464	1051	2	april 30, 1990	DATE
ftr-464	1052	1	kpmg	PERSON
ftr-464	1053	1	162	CARDINAL
ftr-464	1057	1	90	CARDINAL
ftr-464	1057	2	july 13, 1990	DATE
ftr-464	1057	3	90	CARDINAL
ftr-464	1057	4	oct. 16, 1990	DATE
ftr-464	1057	5	tnt	ORG
ftr-464	1058	1	i1	ORG
ftr-464	1058	2	3	CARDINAL
ftr-464	1059	1	irs	ORG
ftr-464	1059	2	quarterly	DATE
ftr-464	1059	3	two years	DATE
ftr-464	1059	4	united states	GPE
ftr-464	1059	5	166	CARDINAL
ftr-464	1063	1	90	CARDINAL
ftr-464	1065	1	oct. 31, 1988	DATE
ftr-464	1065	2	89	CARDINAL
ftr-464	1065	3	feb. 8, 1989	DATE
ftr-464	1066	1	u.s.	GPE
ftr-464	1066	2	1992	DATE
ftr-464	1066	3	u.s.	GPE
ftr-464	1068	1	irs	ORG
ftr-464	1069	1	95	CARDINAL
ftr-464	1069	2	65	CARDINAL
ftr-464	1071	1	2	CARDINAL
ftr-464	1072	1	i1	ORG
ftr-464	1072	2	3	CARDINAL
ftr-464	1073	1	bissell	GPE
ftr-464	1073	2	supra	PERSON
ftr-464	1073	3	98	CARDINAL
ftr-464	1073	4	77	DATE
ftr-464	1073	5	irs	ORG
ftr-464	1073	6	irs	ORG
ftr-464	1073	7	u.s.	GPE
ftr-464	1073	8	u.s.	GPE
ftr-464	1074	1	bissell	PERSON
ftr-464	1076	1	89	CARDINAL
ftr-464	1077	1	77	CARDINAL
ftr-464	1078	1	irs	ORG
ftr-464	1079	1	78	DATE
ftr-464	1080	1	bissell	PERSON
ftr-464	1080	2	irs	ORG
ftr-464	1082	1	37,899	CARDINAL
ftr-464	1082	2	mar. 26, 1979	DATE
ftr-464	1082	3	u.s.	GPE
ftr-464	1082	4	u.s.	GPE
ftr-464	1083	1	bissell	ORG
ftr-464	1083	2	supra	PERSON
ftr-464	1083	3	98	CARDINAL
ftr-464	1083	4	79	CARDINAL
ftr-464	1084	1	98	CARDINAL
ftr-464	1084	2	1	CARDINAL
ftr-464	1086	1	89-01	CARDINAL
ftr-464	1086	2	irs	ORG
ftr-464	1087	1	163	CARDINAL
ftr-464	1088	1	treasury	ORG
ftr-464	1088	2	netherlands	GPE
ftr-464	1089	1	supra	PERSON
ftr-464	1089	2	147	CARDINAL
ftr-464	1089	3	1653	DATE
ftr-464	1090	1	treasury	ORG
ftr-464	1090	2	netherlands	GPE
ftr-464	1090	3	netherlands	GPE
ftr-464	1090	4	netherlands	GPE
ftr-464	1091	1	the united states of america	GPE
ftr-464	1092	1	18	CARDINAL
ftr-464	1092	2	1 1	CARDINAL
ftr-464	1092	3	10,103	CARDINAL
ftr-464	1092	4	43,647	CARDINAL
ftr-464	1093	1	austria	GPE
ftr-464	1093	2	luxembourg	GPE
ftr-464	1094	1	austria	GPE
ftr-464	1094	2	the united states of america	GPE
ftr-464	1095	1	18	CARDINAL
ftr-464	1095	2	14.017-033	QUANTITY
ftr-464	1096	1	luxembourg	GPE
ftr-464	1096	2	the united states of america	GPE
ftr-464	1097	1	19	CARDINAL
ftr-464	1097	2	i.	PERSON
ftr-464	1097	3	5701	DATE
ftr-464	1098	1	35,02140	CARDINAL
ftr-464	1100	1	165	CARDINAL
ftr-464	1101	1	article 20(3	LAW
ftr-464	1102	1	the united states of america	GPE
ftr-464	1102	2	the republic of india	GPE
ftr-464	1102	3	sept. 12, 1989	DATE
ftr-464	1103	1	20	CARDINAL
ftr-464	1103	2	cch	ORG
ftr-464	1103	3	t 4203	DATE
ftr-464	1104	1	31.007-023	CARDINAL
ftr-464	1105	1	senate	ORG
ftr-464	1105	2	19961	DATE
ftr-464	1105	3	florida	GPE
ftr-464	1105	4	1	CARDINAL
ftr-464	1105	5	5 years	DATE
ftr-464	1105	6	less than 5 years	DATE
ftr-464	1105	7	age 60	DATE
ftr-464	1105	8	2	CARDINAL
ftr-464	1105	9	section 216(1	LAW
ftr-464	1105	10	age 55	DATE
ftr-464	1105	11	3	CARDINAL
ftr-464	1105	12	age 70	DATE
ftr-464	1105	13	u.s.	GPE
ftr-464	1107	1	101st	ORG
ftr-464	1107	2	2d	CARDINAL
ftr-464	1107	3	the united states	GPE
ftr-464	1107	4	the republic of india	GPE
ftr-464	1107	5	jcs-20-90	EVENT
ftr-464	1107	6	59	CARDINAL
ftr-464	1108	1	1990	DATE
ftr-464	1109	1	irs	ORG
ftr-464	1110	1	166	CARDINAL
ftr-464	1113	1	95	CARDINAL
ftr-464	1113	2	oct. 13, 1995	DATE
ftr-464	1114	1	20	CARDINAL
ftr-464	1114	2	1	CARDINAL
ftr-464	1114	3	u.s.	GPE
ftr-464	1114	4	india	GPE
ftr-464	1115	1	irs	ORG
ftr-464	1115	2	over five years	DATE
ftr-464	1115	3	monthly	DATE
ftr-464	1115	4	corp x	ORG
ftr-464	1115	5	age 55	DATE
ftr-464	1117	1	3:6	CARDINAL
ftr-464	1117	2	u.s.	GPE
ftr-464	1117	3	five years	DATE
ftr-464	1118	1	'67	DATE
ftr-464	1118	2	one	CARDINAL
ftr-464	1119	1	irs	ORG
ftr-464	1120	1	clayton	PERSON
ftr-464	1120	2	u.s.	GPE
ftr-464	1120	3	1986	DATE
ftr-464	1120	4	chrysler	ORG
ftr-464	1120	5	167	CARDINAL
ftr-464	1123	1	89-04	CARDINAL
ftr-464	1123	2	oct. 31, 1988	DATE
ftr-464	1127	1	bissell	ORG
ftr-464	1127	2	supra	PERSON
ftr-464	1127	3	98	CARDINAL
ftr-464	1127	4	78	DATE
ftr-464	1128	1	irs	ORG
ftr-464	1128	2	2	CARDINAL
ftr-464	1128	3	166	CARDINAL
ftr-464	1131	1	96	CARDINAL
ftr-464	1131	2	11, 1996	DATE
ftr-464	1131	3	9	CARDINAL
ftr-464	1131	4	169	CARDINAL
ftr-464	1132	1	irs	ORG
ftr-464	1134	1	96	CARDINAL
ftr-464	1134	2	11, 1996	DATE
ftr-464	1134	3	1992	DATE
ftr-464	1135	1	u.s.	GPE
ftr-464	1135	2	u.s.	GPE
ftr-464	1135	3	netherlands	GPE
ftr-464	1135	4	u.s.	GPE
ftr-464	1135	5	the previous five years	DATE
ftr-464	1136	1	6	DATE
ftr-464	1137	1	irs	ORG
ftr-464	1138	1	7-9	DATE
ftr-464	1139	1	irs	ORG
ftr-464	1140	1	10-11	DATE
ftr-464	1141	1	irs	ORG
ftr-464	1142	1	7	CARDINAL
ftr-464	1143	1	irs	ORG
ftr-464	1143	2	section 401(a	LAW
ftr-464	1143	3	u.s.	GPE
ftr-464	1144	1	170	CARDINAL
ftr-464	1147	1	89-04	CARDINAL
ftr-464	1147	2	oct. 31, 1988	DATE
ftr-464	1149	1	irs	ORG
ftr-464	1150	1	71	CARDINAL
ftr-464	1150	2	1971-2	DATE
ftr-464	1150	3	490	CARDINAL
ftr-464	1151	1	99th cong	ORG
ftr-464	1151	2	the tax reform act of	LAW
ftr-464	1151	3	1986	DATE
ftr-464	1151	4	713	CARDINAL
ftr-464	1152	1	1987	DATE
ftr-464	1153	1	congress	ORG
ftr-464	1153	2	section 72(t	LAW
ftr-464	1153	3	schellfeffer v. u.s.	PERSON
ftr-464	1153	4	343	CARDINAL
ftr-464	1153	5	936	CARDINAL
ftr-464	1153	6	941	CARDINAL
ftr-464	1154	1	1965	DATE
ftr-464	1158	1	89	CARDINAL
ftr-464	1158	2	25, 1989	DATE
ftr-464	1158	3	article 18 of u.s.-u.k	LAW
ftr-464	1160	1	71-478	CARDINAL
ftr-464	1160	2	article 12 of the predecessor u.s.-u.k	LAW
ftr-464	1160	3	irs	ORG
ftr-464	1161	1	171	CARDINAL
ftr-464	1162	1	clayton v. united states	PERSON
ftr-464	1162	2	95	CARDINAL
ftr-464	1162	3	u.s.	GPE
ftr-464	1163	1	cch	PERSON
ftr-464	1163	2	1 50,391	CARDINAL
ftr-464	1163	3	76	DATE
ftr-464	1163	4	95-5197	CARDINAL
ftr-464	1164	1	1995	DATE
ftr-464	1165	1	96	CARDINAL
ftr-464	1165	2	u.s.	GPE
ftr-464	1166	1	1 50,314	CARDINAL
ftr-464	1166	2	fed	ORG
ftr-464	1166	3	cir. 1996	ORG
ftr-464	1167	1	19961	DATE
ftr-464	1167	2	florida	GPE
ftr-464	1167	3	canadians	NORP
ftr-464	1167	4	chrysler	ORG
ftr-464	1167	5	canadian	NORP
ftr-464	1168	1	72	CARDINAL
ftr-464	1168	2	irs	ORG
ftr-464	1169	1	173	CARDINAL
ftr-464	1169	2	irs	ORG
ftr-464	1170	1	ira	PERSON
ftr-464	1170	2	175	CARDINAL
ftr-464	1170	3	7 6	CARDINAL
ftr-464	1170	4	172	CARDINAL
ftr-464	1171	1	clayton	PERSON
ftr-464	1171	2	united states tax law	ORG
ftr-464	1172	1	89,240	CARDINAL
ftr-464	1172	2	76	CARDINAL
ftr-464	1172	3	95-5224	CARDINAL
ftr-464	1173	1	173	CARDINAL
ftr-464	1175	1	86	CARDINAL
ftr-464	1175	2	27, 1986	DATE
ftr-464	1175	3	clayton	GPE
ftr-464	1175	4	95	CARDINAL
ftr-464	1175	5	u.s.	GPE
ftr-464	1176	1	89,240	CARDINAL
ftr-464	1176	2	76	CARDINAL
ftr-464	1176	3	95-5224	CARDINAL
ftr-464	1180	1	86	CARDINAL
ftr-464	1180	2	27, 1986	DATE
ftr-464	1181	1	174	CARDINAL
ftr-464	1182	1	98	CARDINAL
ftr-464	1184	1	92	CARDINAL
ftr-464	1184	2	049	CARDINAL
ftr-464	1187	1	91	CARDINAL
ftr-464	1189	1	89-04	CARDINAL
ftr-464	1192	1	d.	NORP
ftr-464	1192	2	first	ORDINAL
ftr-464	1192	3	irs	ORG
ftr-464	1197	1	92	CARDINAL
ftr-464	1197	2	oct. 6, 1992	DATE
ftr-464	1200	1	91	CARDINAL
ftr-464	1200	2	july 31, 1991	DATE
ftr-464	1200	3	bissell	ORG
ftr-464	1200	4	supra	PERSON
ftr-464	1200	5	98	CARDINAL
ftr-464	1200	6	78	DATE
ftr-464	1200	7	irs	ORG
ftr-464	1201	1	kpmg	ORG
ftr-464	1201	2	161	CARDINAL
ftr-464	1201	3	irs	ORG
ftr-464	1201	4	canadian	NORP
ftr-464	1201	5	u.s.	GPE
ftr-464	1201	6	canada	GPE
ftr-464	1202	1	kpmg	PERSON
ftr-464	1204	1	irs	ORG
ftr-464	1204	2	2	CARDINAL
ftr-464	1204	3	166	CARDINAL
ftr-464	1208	1	95	CARDINAL
ftr-464	1208	2	oct. 13, 1995	DATE
ftr-464	1208	3	two	CARDINAL
ftr-464	1208	4	u.s.	GPE
ftr-464	1211	1	89-04	CARDINAL
ftr-464	1211	2	oct 31, 1988	DATE
ftr-464	1211	3	u.s.	GPE
ftr-464	1212	1	irs	ORG
ftr-464	1218	1	96	CARDINAL
ftr-464	1218	2	11, 1996	DATE
ftr-464	1218	3	irs	ORG
ftr-464	1218	4	netherlands	GPE
ftr-464	1218	5	u.s.	GPE
ftr-464	1219	1	march 17, 1995	DATE
ftr-464	1219	2	178	CARDINAL
ftr-464	1219	3	1996	DATE
ftr-464	1219	4	u.s.	GPE
ftr-464	1220	1	article 18 of the 1996	LAW
ftr-464	1220	2	u.s.	GPE
ftr-464	1221	1	'79	DATE
ftr-464	1221	2	treasury	ORG
ftr-464	1221	3	section 401	LAW
ftr-464	1222	1	19	CARDINAL
ftr-464	1222	2	2	CARDINAL
ftr-464	1223	1	169	CARDINAL
ftr-464	1224	1	irs	ORG
ftr-464	1227	1	96	CARDINAL
ftr-464	1228	1	section 72(t)(2)(a	LAW
ftr-464	1228	2	the 10 percent	PERCENT
ftr-464	1229	1	section 72(t)(2)(c	LAW
ftr-464	1230	1	irs	ORG
ftr-464	1230	2	u.s.	GPE
ftr-464	1232	1	98	CARDINAL
ftr-464	1232	2	8	CARDINAL
ftr-464	1234	1	d.	NORP
ftr-464	1235	1	d. bissell	PERSON
ftr-464	1235	2	u.s.	GPE
ftr-464	1236	1	bissell	ORG
ftr-464	1236	2	supra	PERSON
ftr-464	1236	3	98	CARDINAL
ftr-464	1236	4	80	DATE
ftr-464	1236	5	178	CARDINAL
ftr-464	1237	1	1980	DATE
ftr-464	1237	2	canada	GPE
ftr-464	1238	1	mar. 17, 1995	DATE
ftr-464	1239	1	9	CARDINAL
ftr-464	1239	2	11	DATE
ftr-464	1240	1	18	CARDINAL
ftr-464	1240	2	3	CARDINAL
ftr-464	1240	3	september 26, 1980	DATE
ftr-464	1240	4	1 1946	DATE
ftr-464	1240	5	1995	DATE
ftr-464	1241	1	1980	DATE
ftr-464	1242	1	canadian	NORP
ftr-464	1244	1	the united states	GPE
ftr-464	1244	2	canada	GPE
ftr-464	1244	3	may 23, 1995	DATE
ftr-464	1245	1	1995	DATE
ftr-464	1246	1	the united states of america	GPE
ftr-464	1246	2	canada	GPE
ftr-464	1246	3	june 13, 1995	DATE
ftr-464	1247	1	95	CARDINAL
ftr-464	1247	2	115	CARDINAL
ftr-464	1247	3	june 14, 1995	DATE
ftr-464	1247	4	tnt	ORG
ftr-464	1249	1	treasury	ORG
ftr-464	1249	2	u.s.	GPE
ftr-464	1250	1	section 457 or 414(d	LAW
ftr-464	1252	1	1996	DATE
ftr-464	1252	2	u.s.	GPE
ftr-464	1252	3	2	CARDINAL
ftr-464	1253	1	18	CARDINAL
ftr-464	1253	2	9 1	DATE
ftr-464	1254	1	u.s.	GPE
ftr-464	1255	1	1996	DATE
ftr-464	1255	2	2	CARDINAL
ftr-464	1255	3	1 242	CARDINAL
ftr-464	1256	1	19961	DATE
ftr-464	1256	2	florida	GPE
ftr-464	1256	3	457	CARDINAL
ftr-464	1257	1	section 457	LAW
ftr-464	1258	1	treasury	ORG
ftr-464	1259	1	u.s.	GPE
ftr-464	1259	2	treasury	ORG
ftr-464	1259	3	82	CARDINAL
ftr-464	1259	4	183	CARDINAL
ftr-464	1260	1	second	ORDINAL
ftr-464	1261	1	1996	DATE
ftr-464	1261	2	u.s.	GPE
ftr-464	1262	1	86 180	CARDINAL
ftr-464	1263	1	irc § 457(b)(6	ORG
ftr-464	1263	2	bittker & lokken	ORG
ftr-464	1263	3	7	CARDINAL
ftr-464	1263	4	60.2.3	CARDINAL
ftr-464	1264	1	181	CARDINAL
ftr-464	1265	1	1996	DATE
ftr-464	1265	2	2	CARDINAL
ftr-464	1265	3	243	DATE
ftr-464	1265	4	182	CARDINAL
ftr-464	1266	1	treasury	ORG
ftr-464	1267	1	183	CARDINAL
ftr-464	1268	1	treasury	ORG
ftr-464	1269	1	184	CARDINAL
ftr-464	1270	1	treasury	ORG
ftr-464	1271	1	243	CARDINAL
ftr-464	1271	2	185	CARDINAL
ftr-464	1272	1	supra	PERSON
ftr-464	1272	2	166	CARDINAL
ftr-464	1273	1	186	CARDINAL
ftr-464	1274	1	five years	DATE
ftr-464	1274	2	at least 62 years old	DATE
ftr-464	1275	1	u.s.	GPE
ftr-464	1276	1	clayton	GPE
ftr-464	1276	2	u.s.	GPE
ftr-464	1276	3	irs	ORG
ftr-464	1276	4	1986	DATE
ftr-464	1276	5	canadian	NORP
ftr-464	1276	6	canada	GPE
ftr-464	1276	7	chrysler	ORG
ftr-464	1276	8	article 22 of the u.s.-canada treaty	LAW
ftr-464	1277	1	irs	ORG
ftr-464	1277	2	age 59-1/2	DATE
ftr-464	1277	3	u.s.	GPE
ftr-464	1278	1	18 1	CARDINAL
ftr-464	1278	2	1986)."9	CARDINAL
ftr-464	1278	3	age 65	DATE
ftr-464	1279	1	1996	DATE
ftr-464	1279	2	2	CARDINAL
ftr-464	1279	3	244	CARDINAL
ftr-464	1282	1	clayton	ORG
ftr-464	1282	2	95	CARDINAL
ftr-464	1282	3	u.s.	GPE
ftr-464	1282	4	cch	PERSON
ftr-464	1282	5	89,241	CARDINAL
ftr-464	1282	6	76	CARDINAL
ftr-464	1282	7	955226	DATE
ftr-464	1284	1	22	CARDINAL
ftr-464	1284	2	1	DATE
ftr-464	1284	3	u.s.	GPE
ftr-464	1284	4	u.s.	GPE
ftr-464	1285	1	d.	NORP
ftr-464	1285	2	clayton	PERSON
ftr-464	1285	3	two	CARDINAL
ftr-464	1285	4	article 22	LAW
ftr-464	1285	5	15%	PERCENT
ftr-464	1285	6	one	CARDINAL
ftr-464	1286	1	u.s.	GPE
ftr-464	1286	2	article 15 (	LAW
ftr-464	1287	1	89,239-40	CARDINAL
ftr-464	1288	1	76	CARDINAL
ftr-464	1288	2	95-5223-24	CARDINAL
ftr-464	1290	1	clayton	PERSON
ftr-464	1290	2	united states	GPE
ftr-464	1290	3	96	CARDINAL
ftr-464	1290	4	u.s.	GPE
ftr-464	1291	1	cch	PERSON
ftr-464	1291	2	150,314	CARDINAL
ftr-464	1291	3	77	CARDINAL
ftr-464	1291	4	96-2484	CARDINAL
ftr-464	1291	5	fed	ORG
ftr-464	1291	6	cir. 1996	ORG
ftr-464	1292	1	188	CARDINAL
ftr-464	1295	1	92	CARDINAL
ftr-464	1295	2	1992	DATE
ftr-464	1296	1	irs	ORG
ftr-464	1296	2	second	ORDINAL
ftr-464	1297	1	22,9 11	DATE
ftr-464	1298	1	bissell	GPE
ftr-464	1298	2	supra	PERSON
ftr-464	1298	3	98	CARDINAL
ftr-464	1298	4	79-80	DATE
ftr-464	1299	1	irs	ORG
ftr-464	1300	1	1984	DATE
ftr-464	1301	1	d.	NORP
ftr-464	1303	1	84-22	CARDINAL
ftr-464	1306	1	96	CARDINAL
ftr-464	1306	2	11, 1996	DATE
ftr-464	1306	3	irs	ORG
ftr-464	1307	1	supra	PERSON
ftr-464	1307	2	169 & 176	ORG
ftr-464	1308	1	189	CARDINAL
ftr-464	1309	1	bissell	ORG
ftr-464	1311	1	92	CARDINAL
ftr-464	1311	2	oct. 6, 1992	DATE
ftr-464	1312	1	irs	ORG
ftr-464	1312	2	u.s.	GPE
ftr-464	1312	3	august 1984	DATE
ftr-464	1313	1	bissell	ORG
ftr-464	1313	2	supra	PERSON
ftr-464	1313	3	98	CARDINAL
ftr-464	1313	4	79	DATE
ftr-464	1314	1	bissell	PERSON
ftr-464	1314	2	the united states	GPE
ftr-464	1314	3	1986	DATE
ftr-464	1315	1	article 22	LAW
ftr-464	1317	1	bissell	PERSON
ftr-464	1317	2	u.s.	GPE
ftr-464	1317	3	u.s.	GPE
ftr-464	1318	1	80. 1996	DATE
ftr-464	1319	1	florida	GPE
ftr-464	1319	2	mexico	GPE
ftr-464	1320	1	2	CARDINAL
ftr-464	1321	1	1981	DATE
ftr-464	1321	2	u.s.	GPE
ftr-464	1321	3	u.s.	GPE
ftr-464	1322	1	3	CARDINAL
ftr-464	1322	2	4	CARDINAL
ftr-464	1322	3	1	CARDINAL
ftr-464	1322	4	358	CARDINAL
ftr-464	1322	5	u.s.	GPE
ftr-464	1322	6	1981	DATE
ftr-464	1322	7	u.s.	GPE
ftr-464	1322	8	u.s.	GPE
ftr-464	1322	9	u.s.	GPE
ftr-464	1323	1	1992	DATE
ftr-464	1323	2	oecd	ORG
ftr-464	1324	1	192	CARDINAL
ftr-464	1324	2	u.s.	GPE
ftr-464	1324	3	france	GPE
ftr-464	1324	4	1984	DATE
ftr-464	1324	5	93	DATE
ftr-464	1324	6	august 31, 1994	DATE
ftr-464	1325	1	1994	DATE
ftr-464	1325	2	french	NORP
ftr-464	1325	3	u.s.	GPE
ftr-464	1325	4	france	GPE
ftr-464	1325	5	france	GPE
ftr-464	1325	6	u.s.	GPE
ftr-464	1325	7	u.s.	GPE
ftr-464	1325	8	u.s.	GPE
ftr-464	1325	9	u.s.	GPE
ftr-464	1325	10	french	NORP
ftr-464	1325	11	190	CARDINAL
ftr-464	1326	1	1996	DATE
ftr-464	1326	2	u.s.	GPE
ftr-464	1327	1	1996	DATE
ftr-464	1327	2	u.s.	GPE
ftr-464	1327	3	2	CARDINAL
ftr-464	1328	1	21	CARDINAL
ftr-464	1328	2	1	CARDINAL
ftr-464	1328	3	191	CARDINAL
ftr-464	1329	1	1992	DATE
ftr-464	1329	2	oecd	ORG
ftr-464	1331	1	1992	DATE
ftr-464	1331	2	oecd	ORG
ftr-464	1331	3	138	CARDINAL
ftr-464	1332	1	supra	PERSON
ftr-464	1333	1	95-96	CARDINAL
ftr-464	1333	2	supra	PERSON
ftr-464	1333	3	83	CARDINAL
ftr-464	1333	4	129	CARDINAL
ftr-464	1333	5	135	CARDINAL
ftr-464	1333	6	1993	DATE
ftr-464	1333	7	supra	PERSON
ftr-464	1333	8	150	CARDINAL
ftr-464	1333	9	690	CARDINAL
ftr-464	1334	1	192	CARDINAL
ftr-464	1334	2	1992	DATE
ftr-464	1334	3	oecd	ORG
ftr-464	1334	4	138	CARDINAL
ftr-464	1334	5	193	CARDINAL
ftr-464	1335	1	the united states of america	GPE
ftr-464	1335	2	the french republic	GPE
ftr-464	1335	3	july 28, 1967	DATE
ftr-464	1335	4	jan. 17, 1984	DATE
ftr-464	1336	1	8	CARDINAL
ftr-464	1336	2	5	CARDINAL
ftr-464	1336	3	article 19 of the 1967 treaty	LAW
ftr-464	1336	4	3038	DATE
ftr-464	1336	5	27,073	CARDINAL
ftr-464	1337	1	u.s.	GPE
ftr-464	1337	2	u.s.	GPE
ftr-464	1337	3	article 19 of the u.s.-sweden tax convention	LAW
ftr-464	1337	4	september 1, 1994	DATE
ftr-464	1337	5	austria	GPE
ftr-464	1337	6	switzerland	GPE
ftr-464	1337	7	1996	DATE
ftr-464	1337	8	french	NORP
ftr-464	1337	9	swedish	NORP
ftr-464	1337	10	1992	DATE
ftr-464	1337	11	oecd model196	ORG
ftr-464	1338	1	97 194	CARDINAL
ftr-464	1339	1	135	CARDINAL
ftr-464	1339	2	18	CARDINAL
ftr-464	1339	3	7 2(a	CARDINAL
ftr-464	1340	1	3001.04,27,005-13	DATE
ftr-464	1341	1	supra	PERSON
ftr-464	1341	2	135	CARDINAL
ftr-464	1341	3	1 3058	CARDINAL
ftr-464	1341	4	27,197-31	CARDINAL
ftr-464	1341	5	article 19 of the 1992	LAW
ftr-464	1341	6	oecd	ORG
ftr-464	1342	1	195	CARDINAL
ftr-464	1342	2	sweden	GPE
ftr-464	1342	3	the united states of america	GPE
ftr-464	1342	4	sept. 1. 1994	DATE
ftr-464	1343	1	19	CARDINAL
ftr-464	1343	2	1 4	DATE
ftr-464	1344	1	1994	DATE
ftr-464	1344	2	9i 8802a	DATE
ftr-464	1344	3	41.505-66	CARDINAL
ftr-464	1347	1	supra	PERSON
ftr-464	1347	2	164	CARDINAL
ftr-464	1348	1	18	CARDINAL
ftr-464	1348	2	91 5	DATE
ftr-464	1348	3	the united states of america	GPE
ftr-464	1348	4	the swiss confederation	ORG
ftr-464	1348	5	oct. 2, 1996	DATE
ftr-464	1349	1	28	CARDINAL
ftr-464	1349	2	91 4	DATE
ftr-464	1350	1	96	CARDINAL
ftr-464	1350	2	194-41	CARDINAL
ftr-464	1350	3	oct. 4, 1996	DATE
ftr-464	1351	1	swedish	NORP
ftr-464	1351	2	french	NORP
ftr-464	1354	1	19	CARDINAL
ftr-464	1354	2	1 4(a)(i	CARDINAL
ftr-464	1354	3	91 8801	CARDINAL
ftr-464	1355	1	41.505-11	CARDINAL
ftr-464	1356	1	196	CARDINAL
ftr-464	1357	1	1992	DATE
ftr-464	1357	2	oecd	ORG
ftr-464	1359	1	1992	DATE
ftr-464	1359	2	oecd	ORG
ftr-464	1359	3	136	CARDINAL
ftr-464	1360	1	197	CARDINAL
ftr-464	1361	1	sweden	GPE
ftr-464	1361	2	france	GPE
ftr-464	1362	1	135	CARDINAL
ftr-464	1363	1	18	CARDINAL
ftr-464	1363	2	1 2(a	CARDINAL
ftr-464	1364	1	195	CARDINAL
ftr-464	1365	1	19.4(a	DATE
ftr-464	1366	1	treasury	ORG
ftr-464	1367	1	treasury	ORG
ftr-464	1367	2	135	CARDINAL
ftr-464	1368	1	18	CARDINAL
ftr-464	1369	1	treasury	ORG
ftr-464	1370	1	supra	PERSON
ftr-464	1370	2	195	CARDINAL
ftr-464	1371	1	19	CARDINAL
ftr-464	1372	1	waterhouse	ORG
ftr-464	1372	2	cynthia beerbower	PERSON
ftr-464	1372	3	june 7, 1994	DATE
ftr-464	1372	4	94	CARDINAL
ftr-464	1372	5	136-20	CARDINAL
ftr-464	1372	6	july 15. 1994	DATE
ftr-464	1374	1	19(5	CARDINAL
ftr-464	1374	2	1967	DATE
ftr-464	1374	3	u.s.	GPE
ftr-464	1375	1	aba	PERSON
ftr-464	1375	2	finland	GPE
ftr-464	1375	3	the united states	GPE
ftr-464	1375	4	nov. 1	DATE
ftr-464	1375	5	1990.90	CARDINAL
ftr-464	1375	6	48-71	DATE
ftr-464	1375	7	nov. 28, 1990	DATE
ftr-464	1376	1	19961	DATE
ftr-464	1376	2	florida	GPE
ftr-464	1376	3	two	CARDINAL
ftr-464	1378	1	8 the 1996	DATE
ftr-464	1378	2	u.s.	GPE
ftr-464	1378	3	french	NORP
ftr-464	1378	4	swedish	NORP
ftr-464	1379	1	1996	DATE
ftr-464	1379	2	' 99	DATE
ftr-464	1379	3	u.s.	GPE
ftr-464	1379	4	u.s.	GPE
ftr-464	1379	5	three	CARDINAL
ftr-464	1379	6	1	CARDINAL
ftr-464	1379	7	u.s.	GPE
ftr-464	1379	8	u.s.	GPE
ftr-464	1379	9	2	CARDINAL
ftr-464	1379	10	u.s.	GPE
ftr-464	1379	11	3	CARDINAL
ftr-464	1379	12	u.s.	GPE
ftr-464	1379	13	u.s.	GPE
ftr-464	1379	14	u.s.	GPE
ftr-464	1379	15	3	CARDINAL
ftr-464	1380	1	1996	DATE
ftr-464	1380	2	u.s.	GPE
ftr-464	1380	3	u.s.	GPE
ftr-464	1381	1	°4	CARDINAL
ftr-464	1382	1	19	CARDINAL
ftr-464	1382	2	1967	DATE
ftr-464	1383	1	waterhouse	ORG
ftr-464	1386	1	19	CARDINAL
ftr-464	1386	2	5	CARDINAL
ftr-464	1386	3	1967	DATE
ftr-464	1386	4	french	NORP
ftr-464	1387	1	aba	PERSON
ftr-464	1387	2	supra	PERSON
ftr-464	1388	1	198	CARDINAL
ftr-464	1388	2	1996	DATE
ftr-464	1389	1	2	CARDINAL
ftr-464	1389	2	251	CARDINAL
ftr-464	1389	3	199	CARDINAL
ftr-464	1389	4	1996	DATE
ftr-464	1389	5	u.s.	GPE
ftr-464	1389	6	2	CARDINAL
ftr-464	1390	1	18.6	CARDINAL
ftr-464	1391	1	200	CARDINAL
ftr-464	1393	1	1996	DATE
ftr-464	1393	2	2	CARDINAL
ftr-464	1393	3	257	CARDINAL
ftr-464	1393	4	201	CARDINAL
ftr-464	1394	1	u.s.	GPE
ftr-464	1394	2	u.s.	GPE
ftr-464	1395	1	1996	DATE
ftr-464	1395	2	u.s.	GPE
ftr-464	1395	3	2	CARDINAL
ftr-464	1397	1	202	CARDINAL
ftr-464	1398	1	1996	DATE
ftr-464	1398	2	2	CARDINAL
ftr-464	1399	1	treasury	ORG
ftr-464	1401	1	treasury	ORG
ftr-464	1402	1	18	CARDINAL
ftr-464	1402	2	6	CARDINAL
ftr-464	1403	1	203	CARDINAL
ftr-464	1404	1	256	CARDINAL
ftr-464	1404	2	204	CARDINAL
ftr-464	1405	1	1996	DATE
ftr-464	1405	2	u.s.	GPE
ftr-464	1405	3	2	CARDINAL
ftr-464	1406	1	18	CARDINAL
ftr-464	1406	2	6	CARDINAL
ftr-464	1406	3	1996	DATE
ftr-464	1406	4	2	CARDINAL
ftr-464	1406	5	253	CARDINAL
ftr-464	1407	1	treasury	ORG
ftr-464	1407	2	415	CARDINAL
ftr-464	1407	3	404	CARDINAL
ftr-464	1409	1	u.s.	GPE
ftr-464	1409	2	d.	NORP
ftr-464	1409	3	1	CARDINAL
ftr-464	1410	1	u.s.	GPE
ftr-464	1410	2	u.s.	GPE
ftr-464	1411	1	oecd	ORG
ftr-464	1411	2	u.s.	GPE
ftr-464	1413	1	u.s.	GPE
ftr-464	1414	1	u.s.	GPE
ftr-464	1415	1	section 864(c)(6	LAW
ftr-464	1415	2	u.s.	GPE
ftr-464	1416	1	u.s.	GPE
ftr-464	1417	1	2 7	DATE
ftr-464	1417	2	u.s.	GPE
ftr-464	1417	3	a later date	DATE
ftr-464	1418	1	david gliksberg	PERSON
ftr-464	1418	2	israeli	NORP
ftr-464	1419	1	15	CARDINAL
ftr-464	1420	1	j. int'l l 459	PERSON
ftr-464	1420	2	472	CARDINAL
ftr-464	1420	3	1994	DATE
ftr-464	1421	1	206	CARDINAL
ftr-464	1422	1	aba	PERSON
ftr-464	1422	2	the tax reform act of	LAW
ftr-464	1422	3	1986	DATE
ftr-464	1422	4	66	CARDINAL
ftr-464	1422	5	july 1, 1988	DATE
ftr-464	1422	6	88	CARDINAL
ftr-464	1422	7	july 15, 1988	DATE
ftr-464	1422	8	tnt	ORG
ftr-464	1422	9	1986	DATE
ftr-464	1423	1	207	CARDINAL
ftr-464	1424	1	1978	DATE
ftr-464	1424	2	irs	ORG
ftr-464	1424	3	a later year	DATE
ftr-464	1424	4	the earlier taxable year	DATE
ftr-464	1425	1	771	CARDINAL
ftr-464	1425	2	43	DATE
ftr-464	1427	1	4638	CARDINAL
ftr-464	1427	2	1978	DATE
ftr-464	1427	3	irs	ORG
ftr-464	1428	1	1978	DATE
ftr-464	1431	1	95-600	CARDINAL
ftr-464	1431	2	92	CARDINAL
ftr-464	1432	1	2763	CARDINAL
ftr-464	1432	2	278283	DATE
ftr-464	1432	3	1978	DATE
ftr-464	1433	1	208	CARDINAL
ftr-464	1435	1	walter hellerstein & james c. smith	ORG
ftr-464	1435	2	56	CARDINAL
ftr-464	1435	3	221	CARDINAL
ftr-464	1435	4	224	CARDINAL
ftr-464	1435	5	july 13, 1992	DATE
ftr-464	1437	1	19961	DATE
ftr-464	1437	2	florida	GPE
ftr-464	1437	3	2	CARDINAL
ftr-464	1438	1	2	CARDINAL
ftr-464	1440	1	1975	DATE
ftr-464	1440	2	u.s.	GPE
ftr-464	1440	3	irs	ORG
ftr-464	1442	1	u.s.	GPE
ftr-464	1442	2	u.s.	GPE
ftr-464	1442	3	situs	ORG
ftr-464	1444	1	jean m. klaiman	PERSON
ftr-464	1444	2	14 va	GPE
ftr-464	1445	1	645	CARDINAL
ftr-464	1445	2	664	CARDINAL
ftr-464	1445	3	winter 1995	DATE
ftr-464	1447	1	at least 10 years	DATE
ftr-464	1450	1	104-95	CARDINAL
ftr-464	1450	2	104th	LAW
ftr-464	1451	1	l(a	PERSON
ftr-464	1451	2	1996	DATE
ftr-464	1451	3	4 u.s.c	MONEY
ftr-464	1452	1	114	CARDINAL
ftr-464	1452	2	amy hamilton	PERSON
ftr-464	1452	3	clinton	PERSON
ftr-464	1452	4	96	CARDINAL
ftr-464	1452	5	tnt	ORG
ftr-464	1452	6	jan. 11, 1996	DATE
ftr-464	1452	7	tnt	ORG
ftr-464	1453	1	hamilton	PERSON
ftr-464	1454	1	209	CARDINAL
ftr-464	1455	1	gen.	PERSON
ftr-464	1457	1	36,344	CARDINAL
ftr-464	1457	2	july 23, 1975	DATE
ftr-464	1458	1	9	CARDINAL
ftr-464	1460	1	38,007	CARDINAL
ftr-464	1460	2	july 10, 1979	DATE
ftr-464	1460	3	4-5	CARDINAL
ftr-464	1464	1	36,344	CARDINAL
ftr-464	1464	2	11	CARDINAL
ftr-464	1464	3	july 23, 1975	DATE
ftr-464	1466	1	72-3, 1972-1	DATE
ftr-464	1466	2	105	CARDINAL
ftr-464	1469	1	35,894	CARDINAL
ftr-464	1469	2	july 11, 1974	DATE
ftr-464	1470	1	6	CARDINAL
ftr-464	1470	2	11	CARDINAL
ftr-464	1471	1	2	CARDINAL
ftr-464	1471	2	70th	ORDINAL
ftr-464	1472	1	22	CARDINAL
ftr-464	1472	2	1927	DATE
ftr-464	1474	1	73-252	CARDINAL
ftr-464	1474	2	1973-1	DATE
ftr-464	1474	3	337	CARDINAL
ftr-464	1474	4	the united states	GPE
ftr-464	1475	1	12	CARDINAL
ftr-464	1475	2	210	CARDINAL
ftr-464	1478	1	36,344	CARDINAL
ftr-464	1478	2	209	CARDINAL
ftr-464	1479	1	1979	DATE
ftr-464	1479	2	itc	ORG
ftr-464	1480	1	79	CARDINAL
ftr-464	1482	1	38,007	CARDINAL
ftr-464	1482	2	209	CARDINAL
ftr-464	1483	1	108	CARDINAL
ftr-464	1484	1	u.s.	GPE
ftr-464	1484	2	u.s.	GPE
ftr-464	1485	1	u.s.	GPE
ftr-464	1485	2	u.s.	GPE
ftr-464	1485	3	u.s.	GPE
ftr-464	1485	4	u.s.	GPE
ftr-464	1485	5	u.s.	GPE
ftr-464	1486	1	u.s.	GPE
ftr-464	1486	2	u.s.	GPE
ftr-464	1486	3	u.s.	GPE
ftr-464	1488	1	section 871	LAW
ftr-464	1488	2	u.s.	GPE
ftr-464	1488	3	u.s.	GPE
ftr-464	1488	4	at least 90%	PERCENT
ftr-464	1488	5	u.s.	GPE
ftr-464	1488	6	2	CARDINAL
ftr-464	1488	7	u.s.	GPE
ftr-464	1488	8	u.s.	GPE
ftr-464	1489	1	congress	ORG
ftr-464	1489	2	u.s.	GPE
ftr-464	1490	1	u.s.	GPE
ftr-464	1490	2	u.s.	GPE
ftr-464	1490	3	section 871	LAW
ftr-464	1491	1	u.s.	GPE
ftr-464	1491	2	211	CARDINAL
ftr-464	1492	1	gen.	PERSON
ftr-464	1494	1	38,007	CARDINAL
ftr-464	1495	1	209	CARDINAL
ftr-464	1495	2	6-7	CARDINAL
ftr-464	1495	3	212	CARDINAL
ftr-464	1496	1	supra	PERSON
ftr-464	1496	2	114	CARDINAL
ftr-464	1497	1	90%	PERCENT
ftr-464	1497	2	the united states	GPE
ftr-464	1499	1	19961	DATE
ftr-464	1499	2	florida	GPE
ftr-464	1500	1	1-a	QUANTITY
ftr-464	1500	2	2	CARDINAL
ftr-464	1500	3	5	CARDINAL
ftr-464	1500	4	362-63	CARDINAL
ftr-464	1501	1	irs	ORG
ftr-464	1502	1	u.s.	GPE
ftr-464	1502	2	section 402(b)(1	LAW
ftr-464	1503	1	u.s.	GPE
ftr-464	1504	1	u.s.	GPE
ftr-464	1504	2	irs	ORG
ftr-464	1506	1	213	CARDINAL
ftr-464	1506	2	u.s.	GPE
ftr-464	1506	3	1986	DATE
ftr-464	1507	1	u.s.	GPE
ftr-464	1507	2	u.s.	GPE
ftr-464	1507	3	u.s.	GPE
ftr-464	1508	1	213	CARDINAL
ftr-464	1509	1	1-a	QUANTITY
ftr-464	1509	2	3	CARDINAL
ftr-464	1509	3	4	DATE
ftr-464	1509	4	6	CARDINAL
ftr-464	1509	5	362-63	CARDINAL
ftr-464	1512	1	irs	ORG
ftr-464	1512	2	u.s.	GPE
ftr-464	1513	1	supra	PERSON
ftr-464	1513	2	105	CARDINAL
ftr-464	1514	1	u.s.	GPE
ftr-464	1515	1	u.s.	GPE
ftr-464	1515	2	u.s.	GPE
ftr-464	1517	1	u.s.	GPE
ftr-464	1517	2	u.s.	GPE
ftr-464	1517	3	oecd	ORG
ftr-464	1517	4	1963, 1977	DATE
ftr-464	1517	5	1992.214	CARDINAL
ftr-464	1517	6	one	CARDINAL
ftr-464	1517	7	u.k.	GPE
ftr-464	1517	8	oecd	ORG
ftr-464	1519	1	5	CARDINAL
ftr-464	1520	1	the united kingdom	GPE
ftr-464	1520	2	netherlands	GPE
ftr-464	1521	1	11	CARDINAL
ftr-464	1522	1	2 1 7	DATE
ftr-464	1523	1	2 8	DATE
ftr-464	1523	2	the free international exchange of goods	ORG
ftr-464	1525	1	u.s.	GPE
ftr-464	1525	2	two	CARDINAL
ftr-464	1525	3	214	CARDINAL
ftr-464	1526	1	1963	DATE
ftr-464	1526	2	three	CARDINAL
ftr-464	1526	3	oecd	ORG
ftr-464	1527	1	136	CARDINAL
ftr-464	1528	1	muten	PERSON
ftr-464	1528	2	72	DATE
ftr-464	1528	3	750	CARDINAL
ftr-464	1528	4	swedes	NORP
ftr-464	1529	1	215	CARDINAL
ftr-464	1530	1	jill c. pagan	PERSON
ftr-464	1530	2	united kingdom	GPE
ftr-464	1530	3	802	CARDINAL
ftr-464	1530	4	805	CARDINAL
ftr-464	1530	5	sept. 18, 1995	DATE
ftr-464	1531	1	216	CARDINAL
ftr-464	1532	1	217	CARDINAL
ftr-464	1533	1	218	CARDINAL
ftr-464	1534	1	805-06	CARDINAL
ftr-464	1534	2	219	CARDINAL
ftr-464	1535	1	american law institute	ORG
ftr-464	1535	2	united states	GPE
ftr-464	1536	1	1991	DATE
ftr-464	1536	2	fed	ORG
ftr-464	1537	1	1	CARDINAL
ftr-464	1539	1	220	CARDINAL
ftr-464	1540	1	5	CARDINAL
ftr-464	1540	2	221	CARDINAL
ftr-464	1541	1	2	CARDINAL
ftr-464	1541	2	19961	DATE
ftr-464	1541	3	florida	GPE
ftr-464	1541	4	two	CARDINAL
ftr-464	1543	1	1	CARDINAL
ftr-464	1543	2	u.s.	GPE
ftr-464	1543	3	more than one	CARDINAL
ftr-464	1544	1	at least three	CARDINAL
ftr-464	1544	2	plan:224	PERSON
ftr-464	1544	3	un	ORG
ftr-464	1545	1	u.s.	GPE
ftr-464	1545	2	5	CARDINAL
ftr-464	1546	1	u.s.	GPE
ftr-464	1547	1	2	CARDINAL
ftr-464	1547	2	u.s.	GPE
ftr-464	1547	3	222	CARDINAL
ftr-464	1548	1	6-8	DATE
ftr-464	1548	2	223	CARDINAL
ftr-464	1549	1	9	DATE
ftr-464	1549	2	ali	PERSON
ftr-464	1550	1	d. ali	PERSON
ftr-464	1551	1	10	CARDINAL
ftr-464	1552	1	ali	PERSON
ftr-464	1554	1	8	DATE
ftr-464	1555	1	225	CARDINAL
ftr-464	1556	1	reuven s. avi-yonah	PERSON
ftr-464	1556	2	74 tex	QUANTITY
ftr-464	1556	3	l. rev	PERSON
ftr-464	1556	4	1301	DATE
ftr-464	1556	5	1311	DATE
ftr-464	1556	6	one	CARDINAL
ftr-464	1556	7	more than one	CARDINAL
ftr-464	1557	1	u.s.	GPE
ftr-464	1557	2	u.s.	GPE
ftr-464	1558	1	first	ORDINAL
ftr-464	1558	2	u.s.	GPE
ftr-464	1558	3	u.s.	GPE
ftr-464	1558	4	1987	DATE
ftr-464	1558	5	u.s.	GPE
ftr-464	1558	6	1986	DATE
ftr-464	1559	1	u.s.	GPE
ftr-464	1561	1	226	CARDINAL
ftr-464	1563	1	38,007	CARDINAL
ftr-464	1563	2	209	CARDINAL
ftr-464	1564	1	227	CARDINAL
ftr-464	1567	1	103	CARDINAL
ftr-464	1570	1	36,344	CARDINAL
ftr-464	1571	1	209	CARDINAL
ftr-464	1571	2	10	CARDINAL
ftr-464	1572	1	clayton	PERSON
ftr-464	1572	2	united states	GPE
ftr-464	1572	3	95	CARDINAL
ftr-464	1572	4	u.s.	GPE
ftr-464	1573	1	cch	PERSON
ftr-464	1573	2	1 50.391	CARDINAL
ftr-464	1573	3	76	DATE
ftr-464	1573	4	95-5197	CARDINAL
ftr-464	1573	5	1995	DATE
ftr-464	1574	1	affd	PERSON
ftr-464	1574	2	96	CARDINAL
ftr-464	1574	3	u.s.	GPE
ftr-464	1574	4	7 50,314	CARDINAL
ftr-464	1574	5	fed	ORG
ftr-464	1574	6	cir. 1996	ORG
ftr-464	1575	1	clayton	GPE
ftr-464	1575	2	u.s.	GPE
ftr-464	1577	1	89,23189,232	CARDINAL
ftr-464	1579	1	89,232	CARDINAL
ftr-464	1579	2	72-99	DATE
ftr-464	1579	3	1972-1	DATE
ftr-464	1579	4	115	CARDINAL
ftr-464	1580	1	55-61	CARDINAL
ftr-464	1580	2	1955-1	DATE
ftr-464	1581	1	228	CARDINAL
ftr-464	1582	1	irs	ORG
ftr-464	1583	1	79	CARDINAL
ftr-464	1585	1	98	CARDINAL
ftr-464	1585	2	5	CARDINAL
ftr-464	1588	1	79	CARDINAL
ftr-464	1588	2	388	CARDINAL
ftr-464	1589	1	229	CARDINAL
ftr-464	1593	1	36,344	CARDINAL
ftr-464	1594	1	209	CARDINAL
ftr-464	1594	2	9	MONEY
ftr-464	1596	1	38,007	CARDINAL
ftr-464	1596	2	209	CARDINAL
ftr-464	1598	1	79	CARDINAL
ftr-464	1598	2	1979-2	DATE
ftr-464	1598	3	270	CARDINAL
ftr-464	1600	1	38,007	CARDINAL
ftr-464	1601	1	section 402	LAW
ftr-464	1601	2	19961	DATE
ftr-464	1601	3	florida	GPE
ftr-464	1601	4	23	CARDINAL
ftr-464	1601	5	irs	ORG
ftr-464	1602	1	2	CARDINAL
ftr-464	1602	2	u.s.	GPE
ftr-464	1602	3	oecd	ORG
ftr-464	1604	1	1996	DATE
ftr-464	1604	2	the united states	GPE
ftr-464	1604	3	1969	DATE
ftr-464	1605	1	5	CARDINAL
ftr-464	1605	2	1974	DATE
ftr-464	1606	1	5-6	CARDINAL
ftr-464	1606	2	230	CARDINAL
ftr-464	1607	1	98	CARDINAL
ftr-464	1607	2	6	CARDINAL
ftr-464	1609	1	79	CARDINAL
ftr-464	1609	2	the united states	GPE
ftr-464	1611	1	231	CARDINAL
ftr-464	1612	1	three	CARDINAL
ftr-464	1613	1	3	CARDINAL
ftr-464	1614	1	1	CARDINAL
ftr-464	1614	2	u.s.	GPE
ftr-464	1614	3	1986	DATE
ftr-464	1614	4	10%	PERCENT
ftr-464	1614	5	30%	PERCENT
ftr-464	1614	6	section 1441	LAW
ftr-464	1614	7	2	CARDINAL
ftr-464	1614	8	20%	PERCENT
ftr-464	1614	9	section 3405(c	LAW
ftr-464	1614	10	3	CARDINAL
ftr-464	1614	11	u.s.	GPE
ftr-464	1614	12	1987	DATE
ftr-464	1614	13	30%	PERCENT
ftr-464	1614	14	section 1441	LAW
ftr-464	1615	1	one	CARDINAL
ftr-464	1615	2	section 3405	LAW
ftr-464	1619	1	treasury	ORG
ftr-464	1619	2	1996	DATE
ftr-464	1620	1	section 1441	LAW
ftr-464	1620	2	section 3405	LAW
ftr-464	1620	3	3406	CARDINAL
ftr-464	1623	1	232	CARDINAL
ftr-464	1624	1	98	CARDINAL
ftr-464	1624	2	5	CARDINAL
ftr-464	1624	3	6	CARDINAL
ftr-464	1624	4	233	CARDINAL
ftr-464	1626	1	208	CARDINAL
ftr-464	1626	2	221	CARDINAL
ftr-464	1626	3	222	CARDINAL
ftr-464	1626	4	hamilton	PERSON
ftr-464	1626	5	supra	PERSON
ftr-464	1626	6	208	CARDINAL
ftr-464	1626	7	richard reichler	PERSON
ftr-464	1626	8	35	CARDINAL
ftr-464	1627	1	j. 275	PERSON
ftr-464	1627	2	sept. 5, 1994	DATE
ftr-464	1627	3	tmjnl	ORG
ftr-464	1629	1	u.s.	GPE
ftr-464	1630	1	5	CARDINAL
ftr-464	1631	1	hellerstein	PERSON
ftr-464	1631	2	208	CARDINAL
ftr-464	1631	3	223	CARDINAL
ftr-464	1632	1	reichler	PERSON
ftr-464	1632	2	27	CARDINAL
ftr-464	1632	3	nine	CARDINAL
ftr-464	1633	1	supra	PERSON
ftr-464	1633	2	nn.26-27	DATE
ftr-464	1634	1	eight	CARDINAL
ftr-464	1635	1	208	CARDINAL
ftr-464	1635	2	647	CARDINAL
ftr-464	1635	3	13	CARDINAL
ftr-464	1635	4	five	CARDINAL
ftr-464	1635	5	1991	DATE
ftr-464	1635	6	california	GPE
ftr-464	1636	1	hamilton	PERSON
ftr-464	1636	2	supra	PERSON
ftr-464	1636	3	208	CARDINAL
ftr-464	1636	4	california	GPE
ftr-464	1637	1	kansas	GPE
ftr-464	1637	2	louisiana	GPE
ftr-464	1637	3	oregon	GPE
ftr-464	1638	1	supra	PERSON
ftr-464	1638	2	california	GPE
ftr-464	1638	3	idaho	GPE
ftr-464	1638	4	oregon	GPE
ftr-464	1638	5	kansas	GPE
ftr-464	1638	6	massachusetts	GPE
ftr-464	1638	7	new york	GPE
ftr-464	1638	8	klaiman	PERSON
ftr-464	1638	9	208	CARDINAL
ftr-464	1638	10	647 & n.4	ORG
ftr-464	1638	11	california	GPE
ftr-464	1639	1	new york	GPE
ftr-464	1639	2	vermont	GPE
ftr-464	1640	1	234	CARDINAL
ftr-464	1641	1	hamilton	PERSON
ftr-464	1641	2	supra	PERSON
ftr-464	1641	3	208	CARDINAL
ftr-464	1641	4	clinton	PERSON
ftr-464	1641	5	394	CARDINAL
ftr-464	1641	6	january 10, 1996	DATE
ftr-464	1642	1	95	CARDINAL
ftr-464	1642	2	dec. 28, 1995	DATE
ftr-464	1642	3	tnt	ORG
ftr-464	1643	1	supra	PERSON
ftr-464	1643	2	186	CARDINAL
ftr-464	1643	3	659	CARDINAL
ftr-464	1644	1	walter hellerstein	PERSON
ftr-464	1644	2	james charles smith	PERSON
ftr-464	1644	3	harry reid	PERSON
ftr-464	1644	4	nevada	GPE
ftr-464	1645	1	hellerstein	PERSON
ftr-464	1645	2	supra	PERSON
ftr-464	1645	3	208	CARDINAL
ftr-464	1645	4	223	CARDINAL
ftr-464	1646	1	carolyn joy lee	PERSON
ftr-464	1646	2	sam gibbons	PERSON
ftr-464	1646	3	nov. 9, 1995	DATE
ftr-464	1647	1	95	CARDINAL
ftr-464	1647	2	nov. 21, 1995	DATE
ftr-464	1648	1	reid	PERSON
ftr-464	1648	2	208	CARDINAL
ftr-464	1648	3	663-64	DATE
ftr-464	1649	1	complication[s	PRODUCT
ftr-464	1650	1	hellerstein	PERSON
ftr-464	1650	2	supra	PERSON
ftr-464	1650	3	208	CARDINAL
ftr-464	1650	4	230	CARDINAL
ftr-464	1650	5	226	CARDINAL
ftr-464	1651	1	carolyn joy lee	PERSON
ftr-464	1651	2	supra	PERSON
ftr-464	1652	1	lee	PERSON
ftr-464	1653	1	235	CARDINAL
ftr-464	1654	1	hellerstein	PERSON
ftr-464	1654	2	supra	PERSON
ftr-464	1654	3	208	CARDINAL
ftr-464	1654	4	226	CARDINAL
ftr-464	1655	1	hellerstein	PERSON
ftr-464	1655	2	1989	DATE
ftr-464	1655	3	new jersey	GPE
ftr-464	1655	4	new jersey	GPE
ftr-464	1655	5	new jersey	GPE
ftr-464	1656	1	mcdonald v. director	ORG
ftr-464	1656	2	10	CARDINAL
ftr-464	1657	1	556	CARDINAL
ftr-464	1657	2	1989	DATE
ftr-464	1657	3	589	CARDINAL
ftr-464	1657	4	186	CARDINAL
ftr-464	1657	5	nj	ORG
ftr-464	1661	1	1991	DATE
ftr-464	1662	1	hellerstein	PERSON
ftr-464	1662	2	n.j	GPE
ftr-464	1662	3	that same year	DATE
ftr-464	1663	1	d.	NORP
ftr-464	1663	2	more than one	CARDINAL
ftr-464	1663	3	19961	DATE
ftr-464	1663	4	florida	GPE
ftr-464	1664	1	u.s.	GPE
ftr-464	1665	1	u.s.	GPE
ftr-464	1666	1	irs	ORG
ftr-464	1666	2	1975	DATE
ftr-464	1666	3	u.s.	GPE
ftr-464	1667	1	more than one	CARDINAL
ftr-464	1668	1	second	ORDINAL
ftr-464	1669	1	u.s.	GPE
ftr-464	1669	2	u.s.	GPE
ftr-464	1669	3	1	CARDINAL
ftr-464	1669	4	5	CARDINAL
ftr-464	1669	5	359	CARDINAL
ftr-464	1669	6	u.s.	GPE
ftr-464	1669	7	u.s.	GPE
ftr-464	1669	8	1	CARDINAL
ftr-464	1669	9	4	CARDINAL
ftr-464	1669	10	358	CARDINAL
ftr-464	1670	1	u.n	ORG
ftr-464	1670	2	two	CARDINAL
ftr-464	1670	3	one	CARDINAL
ftr-464	1674	1	227	CARDINAL
ftr-464	1675	1	hellerstein & smith	ORG
ftr-464	1675	2	new jersey	GPE
ftr-464	1675	3	pennsylvania	GPE
ftr-464	1675	4	florida	GPE
ftr-464	1675	5	new jersey	GPE
ftr-464	1675	6	new jersey	GPE
ftr-464	1676	1	d.	NORP
ftr-464	1676	2	new jersey's	GPE
ftr-464	1676	3	the year	DATE
ftr-464	1676	4	n.j.	GPE
ftr-464	1679	1	supra	PERSON
ftr-464	1679	2	226	CARDINAL
ftr-464	1679	3	carolyn joy lee	PERSON
ftr-464	1679	4	supra	PERSON
ftr-464	1679	5	234	CARDINAL
ftr-464	1680	1	u.s.	GPE
ftr-464	1680	2	his years	DATE
ftr-464	1682	1	u.s.	GPE
ftr-464	1682	2	u.s.	GPE
ftr-464	1682	3	1	CARDINAL
ftr-464	1682	4	4	CARDINAL
ftr-464	1682	5	358	CARDINAL
ftr-464	1683	1	u.s.	GPE
ftr-464	1683	2	u.s.	GPE
ftr-464	1683	3	u.s.	GPE
ftr-464	1683	4	u.s.	GPE
ftr-464	1684	1	3	CARDINAL
ftr-464	1685	1	third	ORDINAL
ftr-464	1686	1	239	CARDINAL
ftr-464	1686	2	237	CARDINAL
ftr-464	1687	1	u.n.	PERSON
ftr-464	1687	2	139	CARDINAL
ftr-464	1687	3	article 18b	LAW
ftr-464	1687	4	172	CARDINAL
ftr-464	1687	5	238	CARDINAL
ftr-464	1688	1	d.	NORP
ftr-464	1690	1	172	CARDINAL
ftr-464	1691	1	julie roin	PERSON
ftr-464	1691	2	81	CARDINAL
ftr-464	1691	3	va	GPE
ftr-464	1692	1	l. rev	PERSON
ftr-464	1692	2	1753, 1761 (1995	DATE
ftr-464	1695	1	1761	DATE
ftr-464	1697	1	1761	DATE
ftr-464	1697	2	supra	PERSON
ftr-464	1697	3	205	CARDINAL
ftr-464	1698	1	473	CARDINAL
ftr-464	1699	1	239	CARDINAL
ftr-464	1700	1	european	NORP
ftr-464	1701	1	21 december 1993	DATE
ftr-464	1701	2	94	CARDINAL
ftr-464	1701	3	mar. 30, 1994	DATE
ftr-464	1703	1	one	CARDINAL
ftr-464	1703	2	at least 75%	PERCENT
ftr-464	1703	3	19961	DATE
ftr-464	1703	4	florida	GPE
ftr-464	1705	1	1980	DATE
ftr-464	1705	2	u.n.	ORG
ftr-464	1706	1	24' alternatively	DATE
ftr-464	1706	2	u.s.	GPE
ftr-464	1707	1	u.s.	GPE
ftr-464	1708	1	243	CARDINAL
ftr-464	1709	1	d.	NORP
ftr-464	1710	1	d.	NORP
ftr-464	1711	1	240	CARDINAL
ftr-464	1712	1	ali	PERSON
ftr-464	1712	2	supra	PERSON
ftr-464	1712	3	219	CARDINAL
ftr-464	1712	4	9	CARDINAL
ftr-464	1713	1	241	CARDINAL
ftr-464	1714	1	u.n.	PERSON
ftr-464	1714	2	139	CARDINAL
ftr-464	1714	3	article 18b	LAW
ftr-464	1714	4	172	CARDINAL
ftr-464	1714	5	242	CARDINAL
ftr-464	1715	1	30%	PERCENT
ftr-464	1716	1	243	CARDINAL
ftr-464	1717	1	u.k.	GPE
ftr-464	1717	2	u.s.	GPE
ftr-464	1717	3	u.k.	GPE
ftr-464	1717	4	u.s.	GPE
ftr-464	1718	1	koch	PERSON
ftr-464	1718	2	supra	PERSON
ftr-464	1718	3	125	CARDINAL
ftr-464	1718	4	141	CARDINAL
ftr-464	1719	1	koch	PERSON
ftr-464	1719	2	2,350	MONEY
ftr-464	1719	3	15%	PERCENT
ftr-464	1720	1	141	DATE
ftr-464	1721	1	238	CARDINAL
ftr-464	1721	2	1761	DATE
ftr-464	1722	1	244	CARDINAL
ftr-464	1723	1	225	CARDINAL
ftr-464	1723	2	1311-12	DATE
ftr-464	1723	3	only one	CARDINAL
ftr-464	1723	4	only one	CARDINAL
ftr-464	1725	1	1312	CARDINAL
ftr-464	1728	1	u.s.	GPE
ftr-464	1728	2	4	CARDINAL
ftr-464	1728	3	taxation.-each	GPE
ftr-464	1729	1	one	CARDINAL
ftr-464	1730	1	the united states	GPE
ftr-464	1731	1	california	GPE
ftr-464	1731	2	california	GPE
ftr-464	1731	3	california	GPE
ftr-464	1731	4	florida	GPE
ftr-464	1731	5	florida	GPE
ftr-464	1731	6	u.s.	GPE
ftr-464	1733	1	u.s.	GPE
ftr-464	1733	2	pensions.2	GPE
ftr-464	1733	3	u.s.	GPE
ftr-464	1734	1	d.	NORP
ftr-464	1737	1	klaiman	PERSON
ftr-464	1737	2	208	CARDINAL
ftr-464	1737	3	667	CARDINAL
ftr-464	1739	1	668	CARDINAL
ftr-464	1739	2	246	CARDINAL
ftr-464	1740	1	660-62	PERCENT
ftr-464	1741	1	247	CARDINAL
ftr-464	1742	1	u.n	ORG
ftr-464	1744	1	u.n	ORG
ftr-464	1744	2	139	CARDINAL
ftr-464	1744	3	article 18b	LAW
ftr-464	1744	4	172	CARDINAL
ftr-464	1745	1	172	CARDINAL
ftr-464	1745	2	248	CARDINAL
ftr-464	1746	1	the court of justice	ORG
ftr-464	1746	2	european	NORP
ftr-464	1747	1	c-80/94	ORG
ftr-464	1748	1	wielockx v. inspecteur der directe belastingen	PERSON
ftr-464	1748	2	95	CARDINAL
ftr-464	1748	3	216-11	CARDINAL
ftr-464	1748	4	nov. 8, 1995	DATE
ftr-464	1748	5	19961	DATE
ftr-464	1748	6	florida	GPE
ftr-464	1748	7	u.s.	GPE
ftr-464	1750	1	irs	ORG
ftr-464	1751	1	irs	ORG
ftr-464	1755	1	u.s.	GPE
ftr-464	1756	1	kees van raad	PERSON
ftr-464	1756	2	ec	ORG
ftr-464	1756	3	wielockx	ORG
ftr-464	1756	4	bachmann	NORP
ftr-464	1756	5	11	CARDINAL
ftr-464	1756	6	779	CARDINAL
ftr-464	1756	7	sept. 18, 1995	DATE
ftr-464	1757	1	jill c. pagan	PERSON
ftr-464	1757	2	united kingdom	GPE
ftr-464	1757	3	802	CARDINAL
ftr-464	1757	4	803-06	CARDINAL
ftr-464	1757	5	sept. 18, 1995	DATE
ftr-464	1758	1	netherlands	GPE
ftr-464	1758	2	belgium	GPE
ftr-464	1758	3	netherlands	GPE
ftr-464	1758	4	ec	ORG
ftr-464	1759	1	van raad	PERSON
ftr-464	1759	2	supra	PERSON
ftr-464	1759	3	779-80	DATE
ftr-464	1760	1	netherlands	GPE
ftr-464	1760	2	netherlands	GPE
ftr-464	1760	3	belgium	GPE
ftr-464	1764	1	u.s.	GPE
ftr-464	1765	1	irs	ORG
ftr-464	1765	2	u.s.	GPE
ftr-464	1766	1	u.s.	GPE
ftr-464	1767	1	irs	ORG
ftr-464	1768	1	irs	ORG
ftr-464	1768	2	age 55	DATE
ftr-464	1769	1	irs	ORG
ftr-464	1769	2	5 years	DATE
ftr-464	1769	3	first	ORDINAL
ftr-464	1769	4	age 60	DATE
ftr-464	1771	1	age 59 and 1/2	DATE
ftr-464	1772	1	59	CARDINAL
ftr-464	1772	2	1/2	CARDINAL
ftr-464	1776	1	netherlands	GPE
ftr-464	1777	1	49	CARDINAL
ftr-464	1777	2	249	CARDINAL
ftr-464	1778	1	treasury	ORG
ftr-464	1778	2	netherlands	GPE
ftr-464	1778	3	147	CARDINAL
ftr-464	1779	1	1653	DATE
ftr-464	1780	1	the previous five years	DATE
ftr-464	1781	1	u.s.-neth	DATE
ftr-464	1782	1	148	CARDINAL
ftr-464	1783	1	19	CARDINAL
ftr-464	1783	2	2	CARDINAL
ftr-464	1784	1	treasury	ORG
ftr-464	1784	2	u.s.	GPE
ftr-464	1784	3	netherlands	GPE
ftr-464	1784	4	19961	DATE
ftr-464	1784	5	florida	GPE
ftr-464	1784	6	netherlands	GPE
ftr-464	1785	1	u.s.	GPE
ftr-464	1785	2	u.s.	GPE
ftr-464	1785	3	two	CARDINAL
ftr-464	1786	1	u.s.	GPE
ftr-464	1786	2	u.s.	GPE
ftr-464	1787	1	1	CARDINAL
ftr-464	1787	2	4	CARDINAL
ftr-464	1787	3	358	CARDINAL
ftr-464	1788	1	u.s.	GPE
ftr-464	1788	2	u.s.	GPE
ftr-464	1789	1	u.s.	GPE
ftr-464	1790	1	1992	DATE
ftr-464	1790	2	oecd	ORG
ftr-464	1792	1	the european community	ORG
ftr-464	1792	2	rome	GPE
ftr-464	1792	3	ec	ORG
ftr-464	1793	1	netherlands	GPE
ftr-464	1794	1	treasury	ORG
ftr-464	1794	2	netherlands	GPE
ftr-464	1794	3	147	CARDINAL
ftr-464	1794	4	1653	DATE
ftr-464	1797	1	148	CARDINAL
ftr-464	1798	1	19	CARDINAL
ftr-464	1798	2	3	CARDINAL
ftr-464	1799	1	treasury	ORG
ftr-464	1799	2	netherlands	GPE
ftr-464	1800	1	treasury	ORG
ftr-464	1800	2	netherlands	GPE
ftr-464	1800	3	147	CARDINAL
ftr-464	1800	4	1653	DATE
ftr-464	1801	1	163	CARDINAL
ftr-464	1802	1	250	CARDINAL
ftr-464	1803	1	bachmann	PERSON
ftr-464	1803	2	belgium	GPE
ftr-464	1803	3	german	NORP
ftr-464	1803	4	belgium	GPE
ftr-464	1803	5	u.s.	GPE
ftr-464	1803	6	u.s.	GPE
ftr-464	1803	7	oecd	ORG
ftr-464	1803	8	sweden	GPE
ftr-464	1803	9	france	GPE
ftr-464	1803	10	austria	GPE
ftr-464	1803	11	switzerland	GPE
ftr-464	1804	1	french	NORP
ftr-464	1804	2	u.s.	GPE
ftr-464	1804	3	u.s.	GPE
ftr-464	1804	4	french	NORP
ftr-464	1805	1	1996	DATE
ftr-464	1805	2	u.s.	GPE
ftr-464	1805	3	u.s.	GPE
ftr-464	1806	1	u.s.	GPE
ftr-464	1807	1	first	ORDINAL
ftr-464	1807	2	section 402(b)(1	LAW
ftr-464	1807	3	u.s.	GPE
ftr-464	1808	1	u.s.	GPE
ftr-464	1808	2	u.s.	GPE
ftr-464	1808	3	before or after	DATE
ftr-464	1808	4	1986	DATE
ftr-464	1809	1	u.s.	GPE
ftr-464	1810	1	u.s.	GPE
ftr-464	1811	1	u.s.	GPE
ftr-464	1815	1	germany	GPE
ftr-464	1815	2	belgium	GPE
ftr-464	1816	1	c204/90	DATE
ftr-464	1816	2	bachmann v. belgian state	PERSON
ftr-464	1816	3	94	CARDINAL
ftr-464	1816	4	50-15	CARDINAL
ftr-464	1816	5	jan. 28, 1992	DATE
ftr-464	1817	1	rome	GPE
ftr-464	1817	2	belgium	GPE
ftr-464	1819	1	belgium	GPE
ftr-464	1819	2	belgium	GPE
ftr-464	1821	1	supra	PERSON
ftr-464	1821	2	248	CARDINAL
ftr-464	1822	1	bachmann	PERSON
ftr-464	1822	2	muten	GPE
ftr-464	1822	3	72	CARDINAL
ftr-464	1822	4	1996	DATE
ftr-464	1823	1	florida	GPE
ftr-464	1823	2	u.s.	GPE
ftr-464	1824	1	u.s.	GPE
ftr-464	1825	1	u.s.	GPE
ftr-464	1825	2	u.s.	GPE
ftr-464	1826	1	u.s.	GPE
ftr-464	1827	1	u.s.	GPE
ftr-464	1829	1	u.s.	GPE
ftr-464	1829	2	u.s.	GPE
ftr-464	1830	1	the cayman islands	GPE
ftr-464	1830	2	u.s.	GPE
ftr-464	1830	3	u.s.	GPE
ftr-464	1831	1	u.s.	GPE
ftr-464	1831	2	u.s.	GPE
ftr-464	1832	1	u.s.	GPE
ftr-464	1832	2	u.s.	GPE
ftr-464	1833	1	1	CARDINAL
ftr-464	1833	2	u.s.	GPE
ftr-464	1833	3	u.s.	GPE
ftr-464	1834	1	u.s.	GPE
ftr-464	1834	2	u.s.	GPE
ftr-464	1834	3	u.s.	GPE
ftr-464	1835	1	u.s.	GPE
ftr-464	1835	2	u.s.	GPE
ftr-464	1836	1	u.s.	GPE
ftr-464	1836	2	u.s.	GPE
ftr-464	1836	3	u.s.	GPE
ftr-464	1837	1	251	CARDINAL
ftr-464	1838	1	u.s.	GPE
ftr-464	1838	2	u.s.	GPE
ftr-464	1839	1	u.s.	GPE
ftr-464	1839	2	u.s.	GPE
ftr-464	1839	3	u.s.	GPE
ftr-464	1839	4	u.s.	GPE
ftr-464	1841	1	u.s.	GPE
ftr-464	1842	1	u.s.	GPE
ftr-464	1842	2	u.s.	GPE
ftr-464	1842	3	2	CARDINAL
ftr-464	1842	4	u.s.	GPE
ftr-464	1842	5	u.s.	GPE
ftr-464	1842	6	u.s.	GPE
ftr-464	1842	7	u.s.	GPE
ftr-464	1844	1	u.s.	GPE
ftr-464	1845	1	u.s.	GPE
ftr-464	1846	1	1996	DATE
ftr-464	1846	2	u.s.	GPE
ftr-464	1847	1	u.s.	GPE
ftr-464	1848	1	252	CARDINAL
ftr-464	1849	1	u.s.	GPE
ftr-464	1850	1	404a	PRODUCT
ftr-464	1850	2	the united states	GPE
ftr-464	1852	1	253	CARDINAL
ftr-464	1853	1	u.s.	GPE
ftr-464	1854	1	254	CARDINAL
ftr-464	1856	1	muten	PERSON
ftr-464	1856	2	72	DATE
ftr-464	1857	1	bissell & giardina	ORG
ftr-464	1857	2	u.s.	GPE
ftr-464	1858	1	bissell & giardina	ORG
ftr-464	1858	2	supra	PERSON
ftr-464	1858	3	72	DATE
ftr-464	1858	4	279	CARDINAL
ftr-464	1859	1	19961	DATE
ftr-464	1859	2	florida	GPE
ftr-464	1860	1	u.s.	GPE
ftr-464	1860	2	u.s.	GPE
ftr-464	1860	3	u.s.	GPE
ftr-464	1860	4	u.s.	GPE
ftr-464	1861	1	two	CARDINAL
ftr-464	1862	1	first	ORDINAL
ftr-464	1862	2	u.s.	GPE
ftr-464	1862	3	u.s.	GPE
ftr-464	1862	4	the united states	GPE
ftr-464	1863	1	2	CARDINAL
ftr-464	1863	2	8	CARDINAL
ftr-464	1863	3	360	CARDINAL
ftr-464	1864	1	second	ORDINAL
ftr-464	1864	2	u.s.	GPE
ftr-464	1864	3	u.s.	GPE
ftr-464	1865	1	2	CARDINAL
ftr-464	1865	2	10	CARDINAL
ftr-464	1865	3	361	CARDINAL
ftr-464	1866	1	a. u.s.	PERSON
ftr-464	1866	2	u.s.	GPE
ftr-464	1866	3	5	CARDINAL
ftr-464	1866	4	u.s.	GPE
ftr-464	1866	5	6	CARDINAL
ftr-464	1866	6	u.s.	GPE
ftr-464	1866	7	up to $70,000	MONEY
ftr-464	1866	8	annually	DATE
ftr-464	1866	9	u.s.	GPE
ftr-464	1866	10	255	CARDINAL
ftr-464	1867	1	philippines	GPE
ftr-464	1867	2	eritrea	GPE
ftr-464	1867	3	mexico	GPE
ftr-464	1867	4	1981	DATE
ftr-464	1868	1	expatriation	ORG
ftr-464	1868	2	129	CARDINAL
ftr-464	1870	1	256	CARDINAL
ftr-464	1871	1	77	CARDINAL
ftr-464	1872	1	257	CARDINAL
ftr-464	1873	1	u.s.	GPE
ftr-464	1873	2	u.s.	GPE
ftr-464	1873	3	911	CARDINAL
ftr-464	1876	1	92-106	CARDINAL
ftr-464	1876	2	1992	DATE
ftr-464	1876	3	2	CARDINAL
ftr-464	1876	4	258	CARDINAL
ftr-464	1876	5	1	CARDINAL
ftr-464	1876	6	2	CARDINAL
ftr-464	1877	1	911	CARDINAL
ftr-464	1877	2	u.s.	GPE
ftr-464	1878	1	259	CARDINAL
ftr-464	1879	1	american	NORP
ftr-464	1879	2	§§ 3121(h	ORG
ftr-464	1879	3	3306(j)(3	CARDINAL
ftr-464	1880	1	bissell	ORG
ftr-464	1880	2	supra	PERSON
ftr-464	1880	3	80	CARDINAL
ftr-464	1880	4	146	CARDINAL
ftr-464	1880	5	81	CARDINAL
ftr-464	1881	1	bissell	ORG
ftr-464	1881	2	iut	ORG
ftr-464	1881	3	irs	ORG
ftr-464	1881	4	u.s.	GPE
ftr-464	1881	5	u.s.	GPE
ftr-464	1882	1	bissell	ORG
ftr-464	1882	2	supra	PERSON
ftr-464	1882	3	80	CARDINAL
ftr-464	1882	4	146	CARDINAL
ftr-464	1883	1	u.s.	GPE
ftr-464	1883	2	u.s.	GPE
ftr-464	1883	3	section 901	LAW
ftr-464	1884	1	section 911.2's	LAW
ftr-464	1884	2	u.s.	GPE
ftr-464	1884	3	u.s.	GPE
ftr-464	1884	4	u.s.	GPE
ftr-464	1884	5	u.s.	GPE
ftr-464	1884	6	u.s.	GPE
ftr-464	1884	7	section 911	LAW
ftr-464	1884	8	section 911	LAW
ftr-464	1884	9	258	CARDINAL
ftr-464	1886	1	1.911-6(c)(1	CARDINAL
ftr-464	1887	1	259	CARDINAL
ftr-464	1887	2	u.s.	GPE
ftr-464	1888	1	u.s.	GPE
ftr-464	1888	2	u.s.	GPE
ftr-464	1889	1	ellis & navin	ORG
ftr-464	1889	2	supra	PERSON
ftr-464	1889	3	72	DATE
ftr-464	1889	4	9	CARDINAL
ftr-464	1889	5	18	CARDINAL
ftr-464	1889	6	bissell & giardina	ORG
ftr-464	1889	7	supra	PERSON
ftr-464	1889	8	72	DATE
ftr-464	1890	1	276	CARDINAL
ftr-464	1890	2	260	CARDINAL
ftr-464	1891	1	ellis	PERSON
ftr-464	1891	2	navin	ORG
ftr-464	1891	3	supra	PERSON
ftr-464	1891	4	72	DATE
ftr-464	1891	5	24	DATE
ftr-464	1892	1	brazil	GPE
ftr-464	1892	2	germany	GPE
ftr-464	1892	3	spain	GPE
ftr-464	1893	1	u.k.	GPE
ftr-464	1893	2	first	ORDINAL
ftr-464	1895	1	bissell & giardina	ORG
ftr-464	1895	2	supra	PERSON
ftr-464	1895	3	72	DATE
ftr-464	1895	4	277	CARDINAL
ftr-464	1897	1	261	CARDINAL
ftr-464	1898	1	911	CARDINAL
ftr-464	1901	1	72-149	DATE
ftr-464	1901	2	1972-1	DATE
ftr-464	1901	3	218	CARDINAL
ftr-464	1902	1	1962	DATE
ftr-464	1903	1	262	CARDINAL
ftr-464	1904	1	section 911	LAW
ftr-464	1904	2	1	CARDINAL
ftr-464	1904	3	the taxable year	DATE
ftr-464	1904	4	the taxable year	DATE
ftr-464	1904	5	2	CARDINAL
ftr-464	1904	6	3	CARDINAL
ftr-464	1904	7	§ 402(b	ORG
ftr-464	1907	1	1962	DATE
ftr-464	1908	1	1447	CARDINAL
ftr-464	1909	1	2d	CARDINAL
ftr-464	1910	1	54	DATE
ftr-464	1910	2	1962	DATE
ftr-464	1910	3	1962-3	DATE
ftr-464	1910	4	405	CARDINAL
ftr-464	1910	5	458	CARDINAL
ftr-464	1911	1	congress	ORG
ftr-464	1911	2	911	CARDINAL
ftr-464	1911	3	congress	ORG
ftr-464	1911	4	the united states	GPE
ftr-464	1911	5	the united states	GPE
ftr-464	1914	1	36.345	CARDINAL
ftr-464	1914	2	july 23, 1975	DATE
ftr-464	1914	3	s.	PERSON
ftr-464	1914	4	no. 1881	DATE
ftr-464	1914	5	2d	CARDINAL
ftr-464	1915	1	74-75	CARDINAL
ftr-464	1915	2	1962	DATE
ftr-464	1916	1	1962-3	DATE
ftr-464	1917	1	1447	CARDINAL
ftr-464	1917	2	2d	CARDINAL
ftr-464	1918	1	54-55	CARDINAL
ftr-464	1918	2	1962	DATE
ftr-464	1918	3	1962-3	DATE
ftr-464	1918	4	405,458	CARDINAL
ftr-464	1919	1	congress	ORG
ftr-464	1919	2	911	CARDINAL
ftr-464	1919	3	the year	DATE
ftr-464	1919	4	19961	DATE
ftr-464	1919	5	florida	GPE
ftr-464	1919	6	this).263	DATE
ftr-464	1919	7	u.s.	GPE
ftr-464	1919	8	u.s.	GPE
ftr-464	1919	9	section 402(b	LAW
ftr-464	1919	10	267	CARDINAL
ftr-464	1920	1	55	DATE
ftr-464	1922	1	263	CARDINAL
ftr-464	1923	1	bill alexander	PERSON
ftr-464	1923	2	1992	DATE
ftr-464	1923	3	911	CARDINAL
ftr-464	1924	1	4562	CARDINAL
ftr-464	1924	2	102d	CARDINAL
ftr-464	1924	3	2d	DATE
ftr-464	1925	1	1992	DATE
ftr-464	1926	1	the taxable year	DATE
ftr-464	1927	1	911	CARDINAL
ftr-464	1927	2	911(b)(1)(b)(iv	DATE
ftr-464	1928	1	911	CARDINAL
ftr-464	1928	2	911	CARDINAL
ftr-464	1928	3	the united states	GPE
ftr-464	1928	4	the united states	GPE
ftr-464	1929	1	911	CARDINAL
ftr-464	1929	2	91	CARDINAL
ftr-464	1930	1	264	CARDINAL
ftr-464	1931	1	ellis & navin	ORG
ftr-464	1931	2	supra	PERSON
ftr-464	1931	3	72	DATE
ftr-464	1931	4	30-31	DATE
ftr-464	1932	1	265	CARDINAL
ftr-464	1933	1	u.s.	GPE
ftr-464	1934	1	31	DATE
ftr-464	1934	2	5	CARDINAL
ftr-464	1935	1	266	CARDINAL
ftr-464	1937	1	canada	GPE
ftr-464	1937	2	u.k.	GPE
ftr-464	1937	3	australia	GPE
ftr-464	1938	1	d.	NORP
ftr-464	1938	2	raymond j. wiacek	PERSON
ftr-464	1938	3	leonard b. terr	PERSON
ftr-464	1938	4	aug. 10, 1988	DATE
ftr-464	1938	5	88	CARDINAL
ftr-464	1938	6	sept. 21, 1988	DATE
ftr-464	1939	1	terr	ORG
ftr-464	1939	2	canadian	NORP
ftr-464	1939	3	u.s.	GPE
ftr-464	1939	4	canadian	NORP
ftr-464	1939	5	u.s.	GPE
ftr-464	1939	6	canadian	NORP
ftr-464	1939	7	section 401	LAW
ftr-464	1940	1	u.s.	GPE
ftr-464	1941	1	1996	DATE
ftr-464	1943	1	104-188	CARDINAL
ftr-464	1943	2	1401(b)(13	CARDINAL
ftr-464	1943	3	110	CARDINAL
ftr-464	1944	1	1755	CARDINAL
ftr-464	1944	2	years	DATE
ftr-464	1944	3	december 31, 1999	DATE
ftr-464	1945	1	267	CARDINAL
ftr-464	1946	1	walker & olson	ORG
ftr-464	1946	2	supra	PERSON
ftr-464	1946	3	22	CARDINAL
ftr-464	1946	4	98	CARDINAL
ftr-464	1947	1	section 402(b	ORG
ftr-464	1948	1	u.s.	GPE
ftr-464	1949	1	u.s.	GPE
ftr-464	1949	2	section 911 exclusion.m9	LAW
ftr-464	1949	3	section 402(b)(4)(a	LAW
ftr-464	1949	4	d. walker & olson	ORG
ftr-464	1949	5	section 402(b	LAW
ftr-464	1950	1	95	CARDINAL
ftr-464	1952	1	d.	NORP
ftr-464	1952	2	raymond j. wiacek	PERSON
ftr-464	1952	3	peter barnes	PERSON
ftr-464	1952	4	jan. 25, 1990	DATE
ftr-464	1953	1	90	CARDINAL
ftr-464	1953	2	feb. 21, 1990	DATE
ftr-464	1954	1	canadian	NORP
ftr-464	1954	2	canadian	NORP
ftr-464	1954	3	u.s.	GPE
ftr-464	1954	4	u.s.	GPE
ftr-464	1954	5	section 402(b	LAW
ftr-464	1954	6	kpmg letter	ORG
ftr-464	1954	7	161	CARDINAL
ftr-464	1954	8	section 402(b	LAW
ftr-464	1954	9	u.s.	GPE
ftr-464	1954	10	u.s.	GPE
ftr-464	1954	11	canadian	NORP
ftr-464	1956	1	268	CARDINAL
ftr-464	1958	1	1.402(b)-l(a)(l	CARDINAL
ftr-464	1959	1	ellis & navin	ORG
ftr-464	1959	2	supra	PERSON
ftr-464	1959	3	72	DATE
ftr-464	1959	4	31	CARDINAL
ftr-464	1959	5	269	CARDINAL
ftr-464	1959	6	91	CARDINAL
ftr-464	1959	7	ellis & navin	ORG
ftr-464	1959	8	supra	PERSON
ftr-464	1959	9	72	DATE
ftr-464	1959	10	33	CARDINAL
ftr-464	1959	11	270	CARDINAL
ftr-464	1961	1	1.403(b)-l(d)(4	CARDINAL
ftr-464	1962	1	ellis & navin	ORG
ftr-464	1962	2	supra	PERSON
ftr-464	1962	3	72	DATE
ftr-464	1962	4	32	CARDINAL
ftr-464	1962	5	267	CARDINAL
ftr-464	1962	6	terr	ORG
ftr-464	1962	7	supra	PERSON
ftr-464	1962	8	266	CARDINAL
ftr-464	1963	1	346	CARDINAL
ftr-464	1963	2	terr	ORG
ftr-464	1964	1	271	CARDINAL
ftr-464	1965	1	401(a)(26	DATE
ftr-464	1966	1	410(b	ORDINAL
ftr-464	1966	2	ellis & navin	ORG
ftr-464	1966	3	supra	PERSON
ftr-464	1966	4	72	DATE
ftr-464	1966	5	31	DATE
ftr-464	1967	1	50	CARDINAL
ftr-464	1967	2	40%	PERCENT
ftr-464	1967	3	at least 70%	PERCENT
ftr-464	1968	1	272	CARDINAL
ftr-464	1969	1	1996	DATE
ftr-464	1969	2	congress	ORG
ftr-464	1969	3	679	CARDINAL
ftr-464	1969	4	u.s.	GPE
ftr-464	1970	1	6048(a)(3)(b)(ii	CARDINAL
ftr-464	1970	2	19961	DATE
ftr-464	1970	3	florida	GPE
ftr-464	1970	4	u.s.	GPE
ftr-464	1970	5	u.s.	GPE
ftr-464	1970	6	2	CARDINAL
ftr-464	1970	7	7	CARDINAL
ftr-464	1971	1	deduction.275	ORG
ftr-464	1971	2	u.s.	GPE
ftr-464	1971	3	irs	ORG
ftr-464	1971	4	canadian	NORP
ftr-464	1971	5	united states	ORG
ftr-464	1972	1	276	CARDINAL
ftr-464	1972	2	1996	DATE
ftr-464	1974	1	104-188	CARDINAL
ftr-464	1974	2	1903(b	CARDINAL
ftr-464	1974	3	110	CARDINAL
ftr-464	1975	1	1755	CARDINAL
ftr-464	1975	2	1904-10	DATE
ftr-464	1975	3	feb. 6, 1995	DATE
ftr-464	1976	1	273	CARDINAL
ftr-464	1977	1	ellis & navin	ORG
ftr-464	1977	2	71	CARDINAL
ftr-464	1977	3	32	DATE
ftr-464	1977	4	§ 402(b	ORG
ftr-464	1977	5	u.s.	GPE
ftr-464	1977	6	§ 402(b	ORG
ftr-464	1978	1	301.7701-4	DATE
ftr-464	1978	2	402	CARDINAL
ftr-464	1979	1	274	CARDINAL
ftr-464	1982	1	93	CARDINAL
ftr-464	1982	2	may 18, 1993	DATE
ftr-464	1982	3	irs	ORG
ftr-464	1982	4	canada	GPE
ftr-464	1982	5	canada	GPE
ftr-464	1982	6	canadian	NORP
ftr-464	1982	7	u.s.	GPE
ftr-464	1983	1	irs	ORG
ftr-464	1983	2	83	DATE
ftr-464	1983	3	§ 402(b	ORG
ftr-464	1984	1	d.	NORP
ftr-464	1984	2	ellis & navin	ORG
ftr-464	1984	3	supra	PERSON
ftr-464	1984	4	72	DATE
ftr-464	1984	5	33	DATE
ftr-464	1985	1	275	CARDINAL
ftr-464	1986	1	feder	PERSON
ftr-464	1986	2	supra	PERSON
ftr-464	1986	3	72	DATE
ftr-464	1986	4	43-44	DATE
ftr-464	1986	5	german	NORP
ftr-464	1986	6	german	NORP
ftr-464	1987	1	u.s.	GPE
ftr-464	1987	2	u.s.	GPE
ftr-464	1988	1	47	DATE
ftr-464	1989	1	276	CARDINAL
ftr-464	1992	1	93	CARDINAL
ftr-464	1992	2	may 18, 1993	DATE
ftr-464	1993	1	canadian	NORP
ftr-464	1993	2	u.s.	GPE
ftr-464	1994	1	irs	ORG
ftr-464	1994	2	canada	GPE
ftr-464	1994	3	canadian	NORP
ftr-464	1994	4	united states	ORG
ftr-464	1995	1	canadian	NORP
ftr-464	1996	1	canadian	NORP
ftr-464	1997	1	irs	ORG
ftr-464	1998	1	proc	PERSON
ftr-464	1999	1	92-64	CARDINAL
ftr-464	1999	2	1992	DATE
ftr-464	1999	3	2	CARDINAL
ftr-464	1999	4	422	CARDINAL
ftr-464	2000	1	u.s.	GPE
ftr-464	2000	2	u.s.	GPE
ftr-464	2001	1	u.s.	GPE
ftr-464	2002	1	section 679 of the code,2	LAW
ftr-464	2002	2	section 671.278 2	LAW
ftr-464	2004	1	u.s.	GPE
ftr-464	2006	1	french	NORP
ftr-464	2006	2	swedish	NORP
ftr-464	2006	3	u.s.	GPE
ftr-464	2007	1	280	CARDINAL
ftr-464	2007	2	u.s.	GPE
ftr-464	2007	3	section 901	LAW
ftr-464	2009	1	u.s.	GPE
ftr-464	2010	1	267	CARDINAL
ftr-464	2010	2	canadian	NORP
ftr-464	2010	3	u.s.	GPE
ftr-464	2010	4	679	CARDINAL
ftr-464	2010	5	terr	ORG
ftr-464	2010	6	supra	PERSON
ftr-464	2010	7	266	CARDINAL
ftr-464	2010	8	278	CARDINAL
ftr-464	2011	1	267	CARDINAL
ftr-464	2011	2	canadian	NORP
ftr-464	2011	3	u.s.	GPE
ftr-464	2011	4	679	CARDINAL
ftr-464	2012	1	146	CARDINAL
ftr-464	2013	1	1995	DATE
ftr-464	2013	2	u.s.	GPE
ftr-464	2014	1	29	CARDINAL
ftr-464	2014	2	5	DATE
ftr-464	2014	3	canadian	NORP
ftr-464	2016	1	terr	ORG
ftr-464	2016	2	supra	PERSON
ftr-464	2016	3	266	CARDINAL
ftr-464	2018	1	u.s.	GPE
ftr-464	2018	2	canadian	NORP
ftr-464	2019	1	u.s.	GPE
ftr-464	2020	1	72	DATE
ftr-464	2022	1	ellis & navin	ORG
ftr-464	2022	2	supra	PERSON
ftr-464	2022	3	72	DATE
ftr-464	2022	4	48-49	DATE
ftr-464	2023	1	280	CARDINAL
ftr-464	2024	1	supra	PERSON
ftr-464	2024	2	193	CARDINAL
ftr-464	2025	1	281	CARDINAL
ftr-464	2027	1	1996	DATE
ftr-464	2027	2	florida	GPE
ftr-464	2027	3	u.s.	GPE
ftr-464	2027	4	u.s.	GPE
ftr-464	2027	5	u.s.	GPE
ftr-464	2028	1	the year	DATE
ftr-464	2028	2	904 credit fraction	PRODUCT
ftr-464	2029	1	two	CARDINAL
ftr-464	2029	2	3	CARDINAL
ftr-464	2029	3	france	GPE
ftr-464	2029	4	canada	GPE
ftr-464	2029	5	canadian	NORP
ftr-464	2029	6	canadian	NORP
ftr-464	2029	7	u.s.	GPE
ftr-464	2029	8	u.s.	GPE
ftr-464	2030	1	article 29	LAW
ftr-464	2030	2	5	CARDINAL
ftr-464	2030	3	u.s.	GPE
ftr-464	2030	4	canada	GPE
ftr-464	2030	5	1980,287 282	DATE
ftr-464	2032	1	79-389	CARDINAL
ftr-464	2032	2	1979-2	DATE
ftr-464	2032	3	281	CARDINAL
ftr-464	2032	4	u.s.	GPE
ftr-464	2032	5	u.s.	GPE
ftr-464	2032	6	u.s.	GPE
ftr-464	2032	7	904	PRODUCT
ftr-464	2032	8	u.s.	GPE
ftr-464	2035	1	78-227	CARDINAL
ftr-464	2035	2	1978-1	DATE
ftr-464	2035	3	242	CARDINAL
ftr-464	2035	4	904	PRODUCT
ftr-464	2038	1	84-144	CARDINAL
ftr-464	2038	2	1984-2	DATE
ftr-464	2038	3	129	CARDINAL
ftr-464	2038	4	904	PRODUCT
ftr-464	2039	1	bissell & giardina	ORG
ftr-464	2039	2	supra	PERSON
ftr-464	2039	3	72	DATE
ftr-464	2039	4	277	CARDINAL
ftr-464	2040	1	283	CARDINAL
ftr-464	2041	1	proc	PERSON
ftr-464	2042	1	89-45	DATE
ftr-464	2042	2	596	CARDINAL
ftr-464	2043	1	u.s.	GPE
ftr-464	2043	2	canadian	NORP
ftr-464	2043	3	24	CARDINAL
ftr-464	2044	1	382	CARDINAL
ftr-464	2044	2	1995	DATE
ftr-464	2045	1	284	CARDINAL
ftr-464	2046	1	supra	PERSON
ftr-464	2046	2	66	CARDINAL
ftr-464	2047	1	285	CARDINAL
ftr-464	2049	1	five	CARDINAL
ftr-464	2049	2	years	DATE
ftr-464	2050	1	286	CARDINAL
ftr-464	2051	1	135	CARDINAL
ftr-464	2051	2	3001.04	CARDINAL
ftr-464	2051	3	27005	CARDINAL
ftr-464	2051	4	146	CARDINAL
ftr-464	2051	5	t.i.a.s. 11087	DATE
ftr-464	2051	6	27	CARDINAL
ftr-464	2051	7	287	CARDINAL
ftr-464	2052	1	146	CARDINAL
ftr-464	2053	1	29	CARDINAL
ftr-464	2053	2	5	CARDINAL
ftr-464	2053	3	the united states of america	GPE
ftr-464	2053	4	canada	GPE
ftr-464	2053	5	washington	GPE
ftr-464	2053	6	d.c.	GPE
ftr-464	2054	1	sept. 26, 1980	DATE
ftr-464	2054	2	ottawa	GPE
ftr-464	2054	3	june 14, 1983	DATE
ftr-464	2054	4	washington	GPE
ftr-464	2054	5	mar. 28, 1984	DATE
ftr-464	2054	6	1986-2	DATE
ftr-464	2054	7	295	CARDINAL
ftr-464	2054	8	1950	DATE
ftr-464	2054	9	21,089	CARDINAL
ftr-464	2054	10	canadian	NORP
ftr-464	2054	11	u.s.	GPE
ftr-464	2055	1	u.s.	GPE
ftr-464	2055	2	u.s.	GPE
ftr-464	2055	3	9	CARDINAL
ftr-464	2055	4	canadian	NORP
ftr-464	2056	1	march 17, 1995	DATE
ftr-464	2056	2	canadian	NORP
ftr-464	2056	3	canadian	NORP
ftr-464	2056	4	u.s.	GPE
ftr-464	2057	1	u.s.	GPE
ftr-464	2057	2	france	GPE
ftr-464	2058	1	article 18	LAW
ftr-464	2058	2	2(c	CARDINAL
ftr-464	2058	3	one	CARDINAL
ftr-464	2058	4	klein	PERSON
ftr-464	2059	1	supra	PERSON
ftr-464	2059	2	72	DATE
ftr-464	2059	3	382	CARDINAL
ftr-464	2060	1	288	LAW
ftr-464	2061	1	proc	PERSON
ftr-464	2062	1	89-45	DATE
ftr-464	2062	2	596	CARDINAL
ftr-464	2062	3	283	CARDINAL
ftr-464	2062	4	382-84	CARDINAL
ftr-464	2063	1	289	CARDINAL
ftr-464	2064	1	72	DATE
ftr-464	2065	1	proc	PERSON
ftr-464	2066	1	8945,	DATE
ftr-464	2066	2	1989-2	DATE
ftr-464	2066	3	596	CARDINAL
ftr-464	2067	1	proc	PERSON
ftr-464	2067	2	89-45	DATE
ftr-464	2067	3	u.s.	GPE
ftr-464	2067	4	all years	DATE
ftr-464	2068	1	e]mployee	ORG
ftr-464	2068	2	u.s.	GPE
ftr-464	2069	1	u.s.	GPE
ftr-464	2071	1	u.s.	GPE
ftr-464	2071	2	u.s.	GPE
ftr-464	2071	3	any years	DATE
ftr-464	2071	4	u.s.	GPE
ftr-464	2071	5	u.s.	GPE
ftr-464	2072	1	june 14, 1983	DATE
ftr-464	2073	1	13	CARDINAL
ftr-464	2073	2	4	DATE
ftr-464	2074	1	11087,72	CARDINAL
ftr-464	2074	2	1983	DATE
ftr-464	2074	3	canada	GPE
ftr-464	2075	1	1995	DATE
ftr-464	2075	2	178	CARDINAL
ftr-464	2076	1	9	CARDINAL
ftr-464	2077	1	17	CARDINAL
ftr-464	2077	2	9 2	CARDINAL
ftr-464	2077	3	11946	DATE
ftr-464	2077	4	21,043-6	CARDINAL
ftr-464	2077	5	21,043-11	CARDINAL
ftr-464	2078	1	291	CARDINAL
ftr-464	2079	1	1995	DATE
ftr-464	2079	2	178	CARDINAL
ftr-464	2080	1	9	CARDINAL
ftr-464	2081	1	7 7	DATE
ftr-464	2082	1	18	CARDINAL
ftr-464	2083	1	17	CARDINAL
ftr-464	2083	2	1 2	CARDINAL
ftr-464	2084	1	29	CARDINAL
ftr-464	2084	2	1 5	CARDINAL
ftr-464	2086	1	the united states	GPE
ftr-464	2086	2	canada	GPE
ftr-464	2086	3	178	CARDINAL
ftr-464	2086	4	treasury	ORG
ftr-464	2086	5	178	CARDINAL
ftr-464	2086	6	1 1952	DATE
ftr-464	2086	7	21,091	CARDINAL
ftr-464	2087	1	9	CARDINAL
ftr-464	2088	1	96-31	DATE
ftr-464	2088	2	22	CARDINAL
ftr-464	2089	1	28, 1996	DATE
ftr-464	2090	1	292	CARDINAL
ftr-464	2090	2	135	CARDINAL
ftr-464	2091	1	18	CARDINAL
ftr-464	2092	1	1967	DATE
ftr-464	2092	2	jan. 17, 1984	DATE
ftr-464	2092	3	1978	DATE
ftr-464	2092	4	french	NORP
ftr-464	2092	5	u.s.	GPE
ftr-464	2092	6	france	GPE
ftr-464	2093	1	treasury department technical	ORG
ftr-464	2093	2	135	CARDINAL
ftr-464	2093	3	27,197-31	DATE
ftr-464	2094	1	19961	DATE
ftr-464	2094	2	florida	GPE
ftr-464	2095	1	u.s.	GPE
ftr-464	2095	2	france	GPE
ftr-464	2095	3	french	NORP
ftr-464	2095	4	u.s.	GPE
ftr-464	2095	5	2(a	CARDINAL
ftr-464	2095	6	article 18	LAW
ftr-464	2095	7	french	NORP
ftr-464	2095	8	france	GPE
ftr-464	2095	9	u.s.294	GPE
ftr-464	2095	10	canada	GPE
ftr-464	2096	1	canada	GPE
ftr-464	2096	2	293	CARDINAL
ftr-464	2098	1	the united states	GPE
ftr-464	2098	2	france	GPE
ftr-464	2098	3	jcs	ORG
ftr-464	2098	4	22-84	CARDINAL
ftr-464	2098	5	26, 1984	DATE
ftr-464	2098	6	87	CARDINAL
ftr-464	2098	7	53-44	DATE
ftr-464	2100	1	1984	DATE
ftr-464	2100	2	senate	ORG
ftr-464	2100	3	jan. 17, 1984	DATE
ftr-464	2100	4	france	GPE
ftr-464	2100	5	3053	DATE
ftr-464	2100	6	27,163	CARDINAL
ftr-464	2100	7	u.s.	GPE
ftr-464	2100	8	france	GPE
ftr-464	2100	9	u.s.	GPE
ftr-464	2100	10	french	NORP
ftr-464	2100	11	u.s.	GPE
ftr-464	2101	1	senate	ORG
ftr-464	2102	1	1984	DATE
ftr-464	2103	1	294	CARDINAL
ftr-464	2104	1	2	CARDINAL
ftr-464	2105	1	18	CARDINAL
ftr-464	2106	1	one	CARDINAL
ftr-464	2107	1	u.s.	GPE
ftr-464	2107	2	u.s.	GPE
ftr-464	2107	3	u.s.	GPE
ftr-464	2107	4	france	GPE
ftr-464	2108	1	24	CARDINAL
ftr-464	2108	2	france	GPE
ftr-464	2108	3	french	NORP
ftr-464	2109	1	146	CARDINAL
ftr-464	2110	1	24	CARDINAL
ftr-464	2110	2	2(b)(iv	DATE
ftr-464	2110	3	senate	ORG
ftr-464	2111	1	1984	DATE
ftr-464	2111	2	293	CARDINAL
ftr-464	2111	3	3053	DATE
ftr-464	2111	4	27,163	CARDINAL
ftr-464	2111	5	u.s.	GPE
ftr-464	2111	6	france	GPE
ftr-464	2111	7	u.s.	GPE
ftr-464	2111	8	the united states	GPE
ftr-464	2111	9	france	GPE
ftr-464	2111	10	third	ORDINAL
ftr-464	2111	11	french	NORP
ftr-464	2111	12	french	NORP
ftr-464	2112	1	u.s.	GPE
ftr-464	2112	2	u.s.	GPE
ftr-464	2112	3	france	GPE
ftr-464	2112	4	french	NORP
ftr-464	2112	5	295	CARDINAL
ftr-464	2112	6	1983	DATE
ftr-464	2112	7	290	CARDINAL
ftr-464	2113	1	9	CARDINAL
ftr-464	2114	1	18	CARDINAL
ftr-464	2114	2	1	MONEY
ftr-464	2115	1	sept. 26, 1980	DATE
ftr-464	2116	1	146	CARDINAL
ftr-464	2117	1	18	CARDINAL
ftr-464	2117	2	1	CARDINAL
ftr-464	2119	1	u.s.	GPE
ftr-464	2119	2	u.s.	GPE
ftr-464	2120	1	1996	DATE
ftr-464	2120	2	u.s.	GPE
ftr-464	2121	1	article 18	LAW
ftr-464	2121	2	1	CARDINAL
ftr-464	2123	1	article 18	LAW
ftr-464	2123	2	1	CARDINAL
ftr-464	2124	1	' 99	DATE
ftr-464	2125	1	10°	CARDINAL
ftr-464	2125	2	u.s.	GPE
ftr-464	2125	3	u.s.	GPE
ftr-464	2126	1	u.s.	GPE
ftr-464	2127	1	14, 1983	DATE
ftr-464	2127	2	9	CARDINAL
ftr-464	2127	3	1	CARDINAL
ftr-464	2127	4	1983	DATE
ftr-464	2127	5	290	CARDINAL
ftr-464	2128	1	9	CARDINAL
ftr-464	2130	1	s5,000	ORG
ftr-464	2130	2	10,000	MONEY
ftr-464	2130	3	5,000	MONEY
ftr-464	2131	1	treasury department technical	ORG
ftr-464	2131	2	287	CARDINAL
ftr-464	2131	3	1950	DATE
ftr-464	2131	4	21,069	CARDINAL
ftr-464	2132	1	klein	PERSON
ftr-464	2132	2	supra	PERSON
ftr-464	2132	3	72	DATE
ftr-464	2132	4	382	CARDINAL
ftr-464	2132	5	one	CARDINAL
ftr-464	2133	1	296	CARDINAL
ftr-464	2133	2	1996	DATE
ftr-464	2133	3	u.s.	GPE
ftr-464	2134	1	2	CARDINAL
ftr-464	2136	1	d.	NORP
ftr-464	2137	1	1	CARDINAL
ftr-464	2137	2	91 4	DATE
ftr-464	2137	3	1996	DATE
ftr-464	2138	1	supra	PERSON
ftr-464	2138	2	2 1 259	CARDINAL
ftr-464	2140	1	297	CARDINAL
ftr-464	2140	2	1996	DATE
ftr-464	2141	1	u.s.	GPE
ftr-464	2141	2	2	CARDINAL
ftr-464	2142	1	18	CARDINAL
ftr-464	2142	2	1	MONEY
ftr-464	2145	1	treasury	ORG
ftr-464	2146	1	299-300	CARDINAL
ftr-464	2147	1	298	CARDINAL
ftr-464	2147	2	1996	DATE
ftr-464	2147	3	u.s.	GPE
ftr-464	2147	4	2	CARDINAL
ftr-464	2148	1	18	CARDINAL
ftr-464	2148	2	1	CARDINAL
ftr-464	2148	3	299	CARDINAL
ftr-464	2148	4	1996	DATE
ftr-464	2148	5	2	CARDINAL
ftr-464	2148	6	1 246	CARDINAL
ftr-464	2149	1	300	CARDINAL
ftr-464	2151	1	t]he united states	GPE
ftr-464	2151	2	section 72	LAW
ftr-464	2152	1	19961	DATE
ftr-464	2152	2	florida	GPE
ftr-464	2152	3	u.s.	GPE
ftr-464	2152	4	u.s.	GPE
ftr-464	2153	1	u.s.	GPE
ftr-464	2153	2	u.s.	GPE
ftr-464	2153	3	1996	DATE
ftr-464	2153	4	u.s.	GPE
ftr-464	2154	1	1996	DATE
ftr-464	2154	2	u.s.	GPE
ftr-464	2154	3	u.s.	GPE
ftr-464	2154	4	°2	CARDINAL
ftr-464	2154	5	u.s.	GPE
ftr-464	2155	1	u.s.	GPE
ftr-464	2156	1	u.s.	GPE
ftr-464	2157	1	u.s.	GPE
ftr-464	2158	1	u.s.	GPE
ftr-464	2158	2	1996	DATE
ftr-464	2158	3	u.s.	GPE
ftr-464	2158	4	u.s.	GPE
ftr-464	2159	1	4	CARDINAL
ftr-464	2160	1	u.s.	GPE
ftr-464	2160	2	u.s.	GPE
ftr-464	2160	3	the cayman islands trust	ORG
ftr-464	2160	4	u.s.	GPE
ftr-464	2161	1	u.s.	GPE
ftr-464	2162	1	u.s.	GPE
ftr-464	2162	2	301	CARDINAL
ftr-464	2163	1	1996	DATE
ftr-464	2163	2	u.s.	GPE
ftr-464	2163	3	2	CARDINAL
ftr-464	2164	1	18	CARDINAL
ftr-464	2164	2	6	CARDINAL
ftr-464	2164	3	190	CARDINAL
ftr-464	2165	1	302	CARDINAL
ftr-464	2167	1	296	CARDINAL
ftr-464	2168	1	303	CARDINAL
ftr-464	2169	1	72	DATE
ftr-464	2169	2	322	CARDINAL
ftr-464	2170	1	u.s.	GPE
ftr-464	2170	2	u.s.	GPE
ftr-464	2171	1	u.s.	GPE
ftr-464	2171	2	u.s.	GPE
ftr-464	2171	3	3 5	CARDINAL
ftr-464	2171	4	u.s.	GPE
ftr-464	2171	5	u.s.	GPE
ftr-464	2171	6	u.s.	GPE
ftr-464	2171	7	u.s.	GPE
ftr-464	2171	8	purposes.m	NORP
ftr-464	2172	1	u.s.	GPE
ftr-464	2173	1	u.s.	GPE
ftr-464	2173	2	u.s.	GPE
ftr-464	2173	3	u.s.	GPE
ftr-464	2173	4	u.s.	GPE
ftr-464	2173	5	u.s.	GPE
ftr-464	2173	6	broker,3 9	CARDINAL
ftr-464	2173	7	u.s.	GPE
ftr-464	2173	8	nonu.s	GPE
ftr-464	2174	1	the clinton administration's	ORG
ftr-464	2174	2	february 1995	DATE
ftr-464	2174	3	311	CARDINAL
ftr-464	2174	4	304	CARDINAL
ftr-464	2175	1	322	CARDINAL
ftr-464	2176	1	u.s.	GPE
ftr-464	2176	2	551-558	CARDINAL
ftr-464	2176	3	951	CARDINAL
ftr-464	2176	4	1291	CARDINAL
ftr-464	2177	1	325	CARDINAL
ftr-464	2177	2	329 & n.157.	ORG
ftr-464	2178	1	305	CARDINAL
ftr-464	2179	1	323	CARDINAL
ftr-464	2180	1	306	CARDINAL
ftr-464	2181	1	328	CARDINAL
ftr-464	2182	1	307	CARDINAL
ftr-464	2183	1	329-33	DATE
ftr-464	2184	1	308	CARDINAL
ftr-464	2185	1	333	CARDINAL
ftr-464	2185	2	309	CARDINAL
ftr-464	2186	1	329	CARDINAL
ftr-464	2187	1	u.s.	GPE
ftr-464	2187	2	u.s.	GPE
ftr-464	2188	1	d.	NORP
ftr-464	2189	1	310	CARDINAL
ftr-464	2190	1	311	CARDINAL
ftr-464	2191	1	treasury	ORG
ftr-464	2191	2	clinton	PERSON
ftr-464	2191	3	americans	NORP
ftr-464	2191	4	u.s.	GPE
ftr-464	2191	5	95	CARDINAL
ftr-464	2191	6	feb. 8. 1995	DATE
ftr-464	2192	1	treasury	ORG
ftr-464	2192	2	u.s.	GPE
ftr-464	2194	1	d.	NORP
ftr-464	2194	2	u.s.	GPE
ftr-464	2194	3	u.s.	GPE
ftr-464	2194	4	u.s.	GPE
ftr-464	2195	1	1996	DATE
ftr-464	2196	1	florida	GPE
ftr-464	2197	1	u.s.	GPE
ftr-464	2197	2	2	CARDINAL
ftr-464	2197	3	1996	DATE
ftr-464	2198	1	3 5	DATE
ftr-464	2198	2	u.s.	GPE
ftr-464	2198	3	4	CARDINAL
ftr-464	2198	4	u.s.	GPE
ftr-464	2198	5	u.s.	GPE
ftr-464	2198	6	canada	GPE
ftr-464	2198	7	canadian	NORP
ftr-464	2198	8	u.s.	GPE
ftr-464	2198	9	u.s.	GPE
ftr-464	2198	10	canadian	NORP
ftr-464	2198	11	canadian	NORP
ftr-464	2199	1	5	CARDINAL
ftr-464	2200	1	u.s.	GPE
ftr-464	2201	1	u.s.	GPE
ftr-464	2204	1	981	CARDINAL
ftr-464	2204	2	104th	LAW
ftr-464	2204	3	1st	ORDINAL
ftr-464	2205	1	1995	DATE
ftr-464	2205	2	section 204	LAW
ftr-464	2205	3	the united states	GPE
ftr-464	2206	1	313	CARDINAL
ftr-464	2207	1	1996	DATE
ftr-464	2207	2	h.r.	GPE
ftr-464	2208	1	3448	CARDINAL
ftr-464	2208	2	104th	LAW
ftr-464	2209	1	2d	DATE
ftr-464	2210	1	1996	DATE
ftr-464	2211	1	1	CARDINAL
ftr-464	2212	1	1904(a)(1	CARDINAL
ftr-464	2213	1	congress	ORG
ftr-464	2213	2	u.s.	GPE
ftr-464	2213	3	treasury	ORG
ftr-464	2214	1	314	CARDINAL
ftr-464	2215	1	255	CARDINAL
ftr-464	2215	2	315	CARDINAL
ftr-464	2216	1	raymond j. wiacek	PERSON
ftr-464	2216	2	peter barnes	PERSON
ftr-464	2216	3	oct. 3, 1988	DATE
ftr-464	2216	4	88	CARDINAL
ftr-464	2216	5	oct. 26, 1988	DATE
ftr-464	2217	1	bissell & giardina	ORG
ftr-464	2217	2	supra	PERSON
ftr-464	2217	3	72	DATE
ftr-464	2217	4	282	CARDINAL
ftr-464	2217	5	the united states	GPE
ftr-464	2218	1	316	CARDINAL
ftr-464	2219	1	ellis & navin	ORG
ftr-464	2219	2	supra	PERSON
ftr-464	2219	3	72	DATE
ftr-464	2219	4	88	DATE
ftr-464	2219	5	u.k.	GPE
ftr-464	2219	6	u.s.	GPE
ftr-464	2219	7	italy	GPE
ftr-464	2219	8	switzerland	GPE
ftr-464	2221	1	nicholson & thomas	ORG
ftr-464	2222	1	bissell	ORG
ftr-464	2222	2	the united states	GPE
ftr-464	2222	3	1992	DATE
ftr-464	2222	4	55	DATE
ftr-464	2222	5	58	DATE
ftr-464	2222	6	belgium	GPE
ftr-464	2222	7	germany	GPE
ftr-464	2222	8	u.k.	GPE
ftr-464	2222	9	italy	GPE
ftr-464	2222	10	switzerland	GPE
ftr-464	2222	11	sweden	GPE
ftr-464	2222	12	second	ORDINAL
ftr-464	2223	1	u.s.	GPE
ftr-464	2223	2	u.s.	GPE
ftr-464	2223	3	u.s.	GPE
ftr-464	2223	4	1	CARDINAL
ftr-464	2223	5	his working years	DATE
ftr-464	2224	1	florida	GPE
ftr-464	2224	2	u.s.	GPE
ftr-464	2224	3	2	CARDINAL
ftr-464	2224	4	10	CARDINAL
ftr-464	2224	5	361	CARDINAL
ftr-464	2225	1	u.s.	GPE
ftr-464	2228	1	31	CARDINAL
ftr-464	2229	1	u.s.	GPE
ftr-464	2229	2	u.s.	GPE
ftr-464	2230	1	u.s.	GPE
ftr-464	2230	2	u.s.	GPE
ftr-464	2230	3	section 911	LAW
ftr-464	2231	1	2	CARDINAL
ftr-464	2231	2	9	CARDINAL
ftr-464	2231	3	u.s.	GPE
ftr-464	2231	4	317	CARDINAL
ftr-464	2233	1	mem	PERSON
ftr-464	2233	2	89-11-001	TIME
ftr-464	2233	3	sept. 27, 1988	DATE
ftr-464	2234	1	89	CARDINAL
ftr-464	2234	2	mar. 29, 1989	DATE
ftr-464	2234	3	canadian	NORP
ftr-464	2234	4	canadian	NORP
ftr-464	2234	5	u.s.	GPE
ftr-464	2235	1	318	CARDINAL
ftr-464	2236	1	norway	GPE
ftr-464	2236	2	norway	GPE
ftr-464	2236	3	norway	GPE
ftr-464	2236	4	expatriation	ORG
ftr-464	2236	5	129	CARDINAL
ftr-464	2238	1	d. denmark	ORG
ftr-464	2238	2	danish	NORP
ftr-464	2239	1	danish	NORP
ftr-464	2241	1	319	CARDINAL
ftr-464	2242	1	276	CARDINAL
ftr-464	2243	1	u.s.	GPE
ftr-464	2244	1	320	CARDINAL
ftr-464	2247	1	96	CARDINAL
ftr-464	2247	2	16, 1996	DATE
ftr-464	2247	3	irs	ORG
ftr-464	2249	1	19961	DATE
ftr-464	2249	2	florida	GPE
ftr-464	2250	1	2	CARDINAL
ftr-464	2250	2	10	CARDINAL
ftr-464	2250	3	361	CARDINAL
ftr-464	2251	1	u.s.	GPE
ftr-464	2251	2	section 402(b	LAW
ftr-464	2251	3	section 72.32'	LAW
ftr-464	2251	4	u.s.	GPE
ftr-464	2252	1	22	CARDINAL
ftr-464	2252	2	u.s.	GPE
ftr-464	2252	3	u.s.	GPE
ftr-464	2252	4	323	CARDINAL
ftr-464	2252	5	section 72(t	LAW
ftr-464	2252	6	u.s.	GPE
ftr-464	2253	1	32 4	DATE
ftr-464	2253	2	u.s.	GPE
ftr-464	2253	3	321	CARDINAL
ftr-464	2255	1	mem	PERSON
ftr-464	2255	2	89-11-001	TIME
ftr-464	2255	3	317	CARDINAL
ftr-464	2255	4	322	CARDINAL
ftr-464	2258	1	mem	PERSON
ftr-464	2258	2	89-11-001	TIME
ftr-464	2258	3	317	CARDINAL
ftr-464	2260	1	58	CARDINAL
ftr-464	2260	2	1958-1	DATE
ftr-464	2261	1	323	CARDINAL
ftr-464	2263	1	mem	PERSON
ftr-464	2263	2	89-11-001	TIME
ftr-464	2263	3	317	CARDINAL
ftr-464	2263	4	walker & olson	ORG
ftr-464	2263	5	supra	PERSON
ftr-464	2263	6	22	CARDINAL
ftr-464	2263	7	98	CARDINAL
ftr-464	2265	1	58	CARDINAL
ftr-464	2265	2	1958-1	DATE
ftr-464	2265	3	37	DATE
ftr-464	2265	4	38	CARDINAL
ftr-464	2266	1	324	CARDINAL
ftr-464	2267	1	mem	PERSON
ftr-464	2267	2	89-11-001	TIME
ftr-464	2267	3	317	CARDINAL
ftr-464	2269	1	58	CARDINAL
ftr-464	2269	2	1958-1	DATE
ftr-464	2270	1	walker & olson	ORG
ftr-464	2270	2	supra	PERSON
ftr-464	2270	3	22	CARDINAL
ftr-464	2270	4	98	CARDINAL
ftr-464	2270	5	bissell & giardina	ORG
ftr-464	2270	6	supra	PERSON
ftr-464	2270	7	72	DATE
ftr-464	2270	8	278	CARDINAL
ftr-464	2271	1	walker & olson	ORG
ftr-464	2271	2	the supreme court's	ORG
ftr-464	2271	3	biddle v. commissioner	PERSON
ftr-464	2271	4	302	CARDINAL
ftr-464	2271	5	u.s.	GPE
ftr-464	2271	6	573	CARDINAL
ftr-464	2271	7	1938	DATE
ftr-464	2271	8	united states	GPE
ftr-464	2271	9	goodyear tire & rubber co.	ORG
ftr-464	2271	10	493	CARDINAL
ftr-464	2271	11	132	CARDINAL
ftr-464	2271	12	1989	DATE
ftr-464	2271	13	u.s.	GPE
ftr-464	2272	1	kpmg	ORG
ftr-464	2272	2	161	CARDINAL
ftr-464	2272	3	canadian	NORP
ftr-464	2272	4	u.s.	GPE
ftr-464	2272	5	u.s.	GPE
ftr-464	2273	1	canadian	NORP
ftr-464	2273	2	u.s.	GPE
ftr-464	2274	1	michael j. canan	PERSON
ftr-464	2274	2	23.6	CARDINAL
ftr-464	2274	3	1094	CARDINAL
ftr-464	2274	4	1995	DATE
ftr-464	2275	1	325	CARDINAL
ftr-464	2276	1	282	CARDINAL
ftr-464	2277	1	u.s.	GPE
ftr-464	2277	2	u.s.	GPE
ftr-464	2278	1	u.s.	GPE
ftr-464	2278	2	u.s.	GPE
ftr-464	2278	3	u.s.	GPE
ftr-464	2278	4	annually	DATE
ftr-464	2278	5	section 402(b)(4)(a	LAW
ftr-464	2279	1	327	CARDINAL
ftr-464	2279	2	section 72(f	LAW
ftr-464	2279	3	section 402(b)(4)(a	LAW
ftr-464	2279	4	u.s.	GPE
ftr-464	2279	5	u.s.	GPE
ftr-464	2279	6	u.s.	GPE
ftr-464	2279	7	326	CARDINAL
ftr-464	2280	1	walker & olson	ORG
ftr-464	2280	2	supra	PERSON
ftr-464	2280	3	22	CARDINAL
ftr-464	2280	4	98	CARDINAL
ftr-464	2281	1	302	CARDINAL
ftr-464	2281	2	u.s.	GPE
ftr-464	2281	3	573	CARDINAL
ftr-464	2281	4	1938	DATE
ftr-464	2281	5	493	CARDINAL
ftr-464	2281	6	132	CARDINAL
ftr-464	2281	7	1989	DATE
ftr-464	2281	8	the supreme court	ORG
ftr-464	2281	9	section 402(b)(2	LAW
ftr-464	2281	10	hce	ORG
ftr-464	2281	11	401(a)(26	DATE
ftr-464	2283	1	327	CARDINAL
ftr-464	2286	1	ellis & navin	ORG
ftr-464	2286	2	supra	PERSON
ftr-464	2286	3	72	DATE
ftr-464	2286	4	32	DATE
ftr-464	2289	1	irs	ORG
ftr-464	2290	1	39	CARDINAL
ftr-464	2291	1	328	CARDINAL
ftr-464	2292	1	walker & olson	ORG
ftr-464	2292	2	supra	PERSON
ftr-464	2292	3	22	CARDINAL
ftr-464	2292	4	98	CARDINAL
ftr-464	2293	1	1992	DATE
ftr-464	2295	1	102-318	CARDINAL
ftr-464	2295	2	106	CARDINAL
ftr-464	2296	1	300	CARDINAL
ftr-464	2296	2	301	CARDINAL
ftr-464	2296	3	1992	DATE
ftr-464	2297	1	329	CARDINAL
ftr-464	2297	2	walker & olson	ORG
ftr-464	2297	3	supra	PERSON
ftr-464	2297	4	22	CARDINAL
ftr-464	2297	5	98 n.26	CARDINAL
ftr-464	2298	1	mem	PERSON
ftr-464	2299	1	87	CARDINAL
ftr-464	2299	2	aug. 18, 1987	DATE
ftr-464	2300	1	irs	ORG
ftr-464	2300	2	1967	DATE
ftr-464	2300	3	u.s.	GPE
ftr-464	2300	4	1975	DATE
ftr-464	2302	1	mem	PERSON
ftr-464	2303	1	87	CARDINAL
ftr-464	2303	2	aug. 18, 1987	DATE
ftr-464	2304	1	u.s.	GPE
ftr-464	2304	2	1967	DATE
ftr-464	2304	3	u.s.	GPE
ftr-464	2304	4	1975	DATE
ftr-464	2304	5	u.s.	GPE
ftr-464	2305	1	d.	NORP
ftr-464	2305	2	couns	PERSON
ftr-464	2306	1	19961	DATE
ftr-464	2306	2	florida	GPE
ftr-464	2307	1	irs	ORG
ftr-464	2307	2	article 29	LAW
ftr-464	2307	3	5	CARDINAL
ftr-464	2307	4	u.s.	GPE
ftr-464	2307	5	canadian	NORP
ftr-464	2307	6	°	TIME
ftr-464	2307	7	irs	ORG
ftr-464	2307	8	u.s.	GPE
ftr-464	2307	9	section 72(c)(1)(a	LAW
ftr-464	2307	10	u.s.	GPE
ftr-464	2307	11	u.s.	GPE
ftr-464	2308	1	2	CARDINAL
ftr-464	2308	2	oecd	ORG
ftr-464	2308	3	u.s.	GPE
ftr-464	2308	4	u.s.	GPE
ftr-464	2308	5	u.s.	GPE
ftr-464	2310	1	34,572	CARDINAL
ftr-464	2310	2	aug. 3, 1971	DATE
ftr-464	2310	3	u.s.	GPE
ftr-464	2311	1	1001	DATE
ftr-464	2311	2	1011	CARDINAL
ftr-464	2313	1	the united states	GPE
ftr-464	2314	1	d.	NORP
ftr-464	2316	1	40	CARDINAL
ftr-464	2316	2	666	CARDINAL
ftr-464	2316	3	1963	DATE
ftr-464	2316	4	acq.	GPE
ftr-464	2317	1	1966-2	DATE
ftr-464	2317	2	c.b.	GPE
ftr-464	2317	3	1945	DATE
ftr-464	2317	4	antwerp	GPE
ftr-464	2317	5	u.s.	GPE
ftr-464	2317	6	1939	DATE
ftr-464	2318	1	1922	DATE
ftr-464	2318	2	1923	DATE
ftr-464	2318	3	belgium	GPE
ftr-464	2319	1	678	CARDINAL
ftr-464	2321	1	679	CARDINAL
ftr-464	2322	1	330	CARDINAL
ftr-464	2323	1	supra	PERSON
ftr-464	2323	2	287	CARDINAL
ftr-464	2324	1	march 17, 1995	DATE
ftr-464	2325	1	18	CARDINAL
ftr-464	2325	2	7	CARDINAL
ftr-464	2326	1	1995	DATE
ftr-464	2326	2	290	CARDINAL
ftr-464	2327	1	9	CARDINAL
ftr-464	2327	2	3	DATE
ftr-464	2327	3	331	CARDINAL
ftr-464	2327	4	proc	PERSON
ftr-464	2328	1	89-45	DATE
ftr-464	2328	2	283	CARDINAL
ftr-464	2329	1	283	CARDINAL
ftr-464	2329	2	383	CARDINAL
ftr-464	2330	1	u.s.	GPE
ftr-464	2330	2	u.s.	GPE
ftr-464	2330	3	finland	GPE
ftr-464	2330	4	germany	GPE
ftr-464	2330	5	netherlands	GPE
ftr-464	2330	6	norway	GPE
ftr-464	2330	7	finland	GPE
ftr-464	2330	8	finnish	NORP
ftr-464	2330	9	finland	GPE
ftr-464	2330	10	three years	DATE
ftr-464	2330	11	finland	GPE
ftr-464	2330	12	finland.33	ORG
ftr-464	2331	1	3 3	CARDINAL
ftr-464	2331	2	1987	DATE
ftr-464	2331	3	denmark	GPE
ftr-464	2331	4	at least five	CARDINAL
ftr-464	2331	5	the preceding 10 years	DATE
ftr-464	2331	6	the five years	DATE
ftr-464	2331	7	1995	DATE
ftr-464	2331	8	netherlands	GPE
ftr-464	2331	9	netherlands	GPE
ftr-464	2332	1	6	CARDINAL
ftr-464	2332	2	u.s.	GPE
ftr-464	2333	1	1989	DATE
ftr-464	2333	2	332	CARDINAL
ftr-464	2334	1	expatriation	ORG
ftr-464	2334	2	129	CARDINAL
ftr-464	2334	3	b-2 b-6	FAC
ftr-464	2335	1	germany	GPE
ftr-464	2335	2	german	NORP
ftr-464	2335	3	germany	GPE
ftr-464	2337	1	10 years	DATE
ftr-464	2337	2	german	NORP
ftr-464	2337	3	german	NORP
ftr-464	2338	1	d.	NORP
ftr-464	2340	1	d.	NORP
ftr-464	2340	2	monaco	GPE
ftr-464	2340	3	france	GPE
ftr-464	2340	4	monaco	GPE
ftr-464	2340	5	french	NORP
ftr-464	2341	1	b-2.	ORG
ftr-464	2342	1	netherlands	GPE
ftr-464	2342	2	netherlands	GPE
ftr-464	2342	3	five years	DATE
ftr-464	2344	1	norway	GPE
ftr-464	2344	2	norway	GPE
ftr-464	2346	1	333	CARDINAL
ftr-464	2347	1	b-2.	ORG
ftr-464	2348	1	u.s.	GPE
ftr-464	2350	1	sweden	GPE
ftr-464	2350	2	sweden	GPE
ftr-464	2350	3	sweden	GPE
ftr-464	2350	4	at least 10 years	DATE
ftr-464	2350	5	five years	DATE
ftr-464	2352	1	334	CARDINAL
ftr-464	2353	1	australia	GPE
ftr-464	2353	2	canada	GPE
ftr-464	2354	1	denmark	GPE
ftr-464	2355	1	b-7-b-8	ORG
ftr-464	2356	1	australian	NORP
ftr-464	2356	2	non-australian	NORP
ftr-464	2358	1	canadian	NORP
ftr-464	2359	1	335	CARDINAL
ftr-464	2360	1	336	CARDINAL
ftr-464	2362	1	19961	DATE
ftr-464	2362	2	florida	GPE
ftr-464	2362	3	section 402(b	LAW
ftr-464	2362	4	section 72(t	LAW
ftr-464	2362	5	canadian	NORP
ftr-464	2362	6	canadian	NORP
ftr-464	2362	7	u.s.	GPE
ftr-464	2362	8	irs	ORG
ftr-464	2362	9	canada	GPE
ftr-464	2362	10	1983	DATE
ftr-464	2362	11	u.s.	GPE
ftr-464	2362	12	canada	GPE
ftr-464	2362	13	1996	DATE
ftr-464	2362	14	u.s.	GPE
ftr-464	2363	1	article 18	LAW
ftr-464	2363	2	2(c	CARDINAL
ftr-464	2365	1	u.s.	GPE
ftr-464	2365	2	french	NORP
ftr-464	2365	3	french	NORP
ftr-464	2365	4	2	CARDINAL
ftr-464	2365	5	french	NORP
ftr-464	2365	6	france	GPE
ftr-464	2365	7	french	NORP
ftr-464	2365	8	u.s.	GPE
ftr-464	2365	9	french	NORP
ftr-464	2366	1	u.s.	GPE
ftr-464	2366	2	french	NORP
ftr-464	2367	1	u.s.	GPE
ftr-464	2368	1	u.s.	GPE
ftr-464	2368	2	337	CARDINAL
ftr-464	2370	1	mem	PERSON
ftr-464	2370	2	89-11-001	TIME
ftr-464	2370	3	317	CARDINAL
ftr-464	2371	1	sept. 26, 1980	DATE
ftr-464	2371	2	aug. 16, 1984	DATE
ftr-464	2372	1	338	CARDINAL
ftr-464	2373	1	146	CARDINAL
ftr-464	2374	1	18	CARDINAL
ftr-464	2374	2	1	CARDINAL
ftr-464	2374	3	339	CARDINAL
ftr-464	2375	1	1996	DATE
ftr-464	2375	2	u.s.	GPE
ftr-464	2375	3	2	CARDINAL
ftr-464	2376	1	18	CARDINAL
ftr-464	2376	2	1	DATE
ftr-464	2376	3	296	CARDINAL
ftr-464	2377	1	340	CARDINAL
ftr-464	2378	1	supra	PERSON
ftr-464	2378	2	292	CARDINAL
ftr-464	2379	1	341	CARDINAL
ftr-464	2380	1	the united states	GPE
ftr-464	2380	2	the french republic	GPE
ftr-464	2380	3	10-95	CARDINAL
ftr-464	2380	4	32	DATE
ftr-464	2381	1	1995	DATE
ftr-464	2384	1	342	CARDINAL
ftr-464	2385	1	292	CARDINAL
ftr-464	2385	2	1984	DATE
ftr-464	2385	3	293	CARDINAL
ftr-464	2385	4	americans	NORP
ftr-464	2385	5	france	GPE
ftr-464	2385	6	1978	DATE
ftr-464	2385	7	french	NORP
ftr-464	2385	8	the united states	GPE
ftr-464	2385	9	u.s.	GPE
ftr-464	2385	10	france	GPE
ftr-464	2386	1	u.s.	GPE
ftr-464	2386	2	french	NORP
ftr-464	2386	3	u.s.	GPE
ftr-464	2387	1	u.s.	GPE
ftr-464	2387	2	u.s.	GPE
ftr-464	2387	3	u.s.	GPE
ftr-464	2388	1	french	NORP
ftr-464	2388	2	the united states	GPE
ftr-464	2389	1	3	CARDINAL
ftr-464	2389	2	u.s.	GPE
ftr-464	2389	3	u.s.	GPE
ftr-464	2389	4	u.s.	GPE
ftr-464	2390	1	u.s.	GPE
ftr-464	2391	1	at least four	CARDINAL
ftr-464	2391	2	first	ORDINAL
ftr-464	2391	3	u.s.	GPE
ftr-464	2391	4	u.s.	GPE
ftr-464	2392	1	english	LANGUAGE
ftr-464	2392	2	u.s.	GPE
ftr-464	2392	3	5 343	CARDINAL
ftr-464	2393	1	135	CARDINAL
ftr-464	2394	1	29	CARDINAL
ftr-464	2394	2	1 1	CARDINAL
ftr-464	2394	3	1996	DATE
ftr-464	2394	4	u.s.	GPE
ftr-464	2394	5	2	CARDINAL
ftr-464	2395	1	1	CARDINAL
ftr-464	2396	1	1996	DATE
ftr-464	2396	2	2	CARDINAL
ftr-464	2398	1	treasury	ORG
ftr-464	2398	2	u.s.	GPE
ftr-464	2399	1	d.	NORP
ftr-464	2399	2	ali	PERSON
ftr-464	2400	1	supra	PERSON
ftr-464	2400	2	219	CARDINAL
ftr-464	2400	3	81	DATE
ftr-464	2400	4	344	CARDINAL
ftr-464	2401	1	u.s.	GPE
ftr-464	2401	2	canadian	NORP
ftr-464	2401	3	267	CARDINAL
ftr-464	2401	4	terr	ORG
ftr-464	2401	5	supra	PERSON
ftr-464	2401	6	266	CARDINAL
ftr-464	2403	1	225	CARDINAL
ftr-464	2403	2	1336	CARDINAL
ftr-464	2405	1	345	CARDINAL
ftr-464	2406	1	267	CARDINAL
ftr-464	2406	2	u.s.	GPE
ftr-464	2406	3	canadian	NORP
ftr-464	2408	1	canadian	NORP
ftr-464	2409	1	19961	DATE
ftr-464	2409	2	florida	GPE
ftr-464	2409	3	second	ORDINAL
ftr-464	2409	4	u.s.	GPE
ftr-464	2409	5	u.s.	GPE
ftr-464	2410	1	u.s.	GPE
ftr-464	2410	2	u.s.	GPE
ftr-464	2411	1	u.s.	GPE
ftr-464	2411	2	two	CARDINAL
ftr-464	2412	1	section 401(a	LAW
ftr-464	2412	2	u.s.	GPE
ftr-464	2413	1	third	ORDINAL
ftr-464	2413	2	u.s.	GPE
ftr-464	2414	1	46	CARDINAL
ftr-464	2414	2	zelinsky	PERSON
ftr-464	2414	3	7	CARDINAL
ftr-464	2416	1	one	CARDINAL
ftr-464	2417	1	346	CARDINAL
ftr-464	2418	1	terr	ORG
ftr-464	2418	2	supra	PERSON
ftr-464	2418	3	266	CARDINAL
ftr-464	2418	4	canadian	NORP
ftr-464	2418	5	the ages	DATE
ftr-464	2418	6	u.s.	GPE
ftr-464	2419	1	347	CARDINAL
ftr-464	2420	1	supra	PERSON
ftr-464	2420	2	60-62	CARDINAL
ftr-464	2421	1	348	CARDINAL
ftr-464	2422	1	267	CARDINAL
ftr-464	2422	2	kpmg letter	ORG
ftr-464	2422	3	161	CARDINAL
ftr-464	2422	4	u.s.	GPE
ftr-464	2422	5	canadian	NORP
ftr-464	2422	6	canadian	NORP
ftr-464	2423	1	349	CARDINAL
ftr-464	2424	1	8	CARDINAL
ftr-464	2424	2	43-44	DATE
ftr-464	2424	3	57	CARDINAL
ftr-464	2425	1	350	CARDINAL
ftr-464	2426	1	59	CARDINAL
ftr-464	2427	1	u.s.	GPE
ftr-464	2427	2	fourth	ORDINAL
ftr-464	2427	3	u.s.	GPE
ftr-464	2427	4	two	CARDINAL
ftr-464	2428	1	two	CARDINAL
ftr-464	2428	2	u.s.	GPE
ftr-464	2429	1	u.s.	GPE
ftr-464	2429	2	u.s.	GPE
ftr-464	2429	3	u.s.	GPE
ftr-464	2429	4	u.s.	GPE
ftr-464	2430	1	d. u.s.	PERSON
ftr-464	2430	2	u.s.	GPE
ftr-464	2430	3	u.s.	GPE
ftr-464	2430	4	u.s.	GPE
ftr-464	2431	1	congress	ORG
ftr-464	2431	2	1980	DATE
ftr-464	2431	3	u.s.	GPE
ftr-464	2432	1	u.s.	GPE
ftr-464	2433	1	u.s.	GPE
ftr-464	2433	2	u.s.	GPE
ftr-464	2434	1	1980	DATE
ftr-464	2434	2	u.s.	GPE
ftr-464	2434	3	section 401(a),352	LAW
ftr-464	2434	4	u.s.	GPE
ftr-464	2434	5	section 404(a)(5	LAW
ftr-464	2435	1	351	CARDINAL
ftr-464	2436	1	267	CARDINAL
ftr-464	2436	2	u.s.	GPE
ftr-464	2436	3	canada	GPE
ftr-464	2436	4	u.s.	GPE
ftr-464	2436	5	u.s.	GPE
ftr-464	2436	6	canadian	NORP
ftr-464	2436	7	second	ORDINAL
ftr-464	2436	8	canadian	NORP
ftr-464	2436	9	u.s.	GPE
ftr-464	2437	1	section 72	LAW
ftr-464	2438	1	352	CARDINAL
ftr-464	2439	1	u.s.	GPE
ftr-464	2439	2	u.s.	GPE
ftr-464	2439	3	u.s.	GPE
ftr-464	2442	1	supra	PERSON
ftr-464	2442	2	266	CARDINAL
ftr-464	2443	1	19961	DATE
ftr-464	2443	2	florida	GPE
ftr-464	2443	3	the year	DATE
ftr-464	2443	4	u.s.	GPE
ftr-464	2444	1	section 902	LAW
ftr-464	2444	2	u.s.	GPE
ftr-464	2445	1	irs	ORG
ftr-464	2445	2	1980	DATE
ftr-464	2445	3	section 404	LAW
ftr-464	2445	4	irs	ORG
ftr-464	2445	5	1980	DATE
ftr-464	2446	1	section 401(a	LAW
ftr-464	2446	2	90%	PERCENT
ftr-464	2446	3	u.s.	GPE
ftr-464	2446	4	35s	DATE
ftr-464	2446	5	404a	PRODUCT
ftr-464	2446	6	section 401(a)(2	LAW
ftr-464	2446	7	359	CARDINAL
ftr-464	2446	8	such year	DATE
ftr-464	2447	1	36	CARDINAL
ftr-464	2447	2	353	CARDINAL
ftr-464	2448	1	u.s.	GPE
ftr-464	2449	1	mark j. ugoretz	PERSON
ftr-464	2449	2	367	CARDINAL
ftr-464	2449	3	354	CARDINAL
ftr-464	2453	1	79-04-042	CARDINAL
ftr-464	2453	2	oct. 25, 1978	DATE
ftr-464	2453	3	u.s.	GPE
ftr-464	2454	1	355	CARDINAL
ftr-464	2455	1	adv.	ORG
ftr-464	2456	1	78	CARDINAL
ftr-464	2456	2	june 21, 1978	DATE
ftr-464	2457	1	irs	ORG
ftr-464	2457	2	german	NORP
ftr-464	2457	3	section 404(a	LAW
ftr-464	2458	1	german	NORP
ftr-464	2460	1	s.	PERSON
ftr-464	2460	2	1039	CARDINAL
ftr-464	2460	3	96th	ORDINAL
ftr-464	2461	1	2d	CARDINAL
ftr-464	2462	1	10-12	CARDINAL
ftr-464	2462	2	1980	DATE
ftr-464	2463	1	1980	DATE
ftr-464	2463	2	senate	ORG
ftr-464	2464	1	357	CARDINAL
ftr-464	2464	2	dec. 28, 1980	DATE
ftr-464	2466	1	96-603	CARDINAL
ftr-464	2466	2	2	CARDINAL
ftr-464	2466	3	94	CARDINAL
ftr-464	2467	1	3503	CARDINAL
ftr-464	2467	2	1980	DATE
ftr-464	2468	1	358	CARDINAL
ftr-464	2470	1	359	CARDINAL
ftr-464	2471	1	5	CARDINAL
ftr-464	2474	1	404a(c)(1)-(4	CARDINAL
ftr-464	2475	1	u.s.	GPE
ftr-464	2475	2	section 404(a)(1	LAW
ftr-464	2475	3	the 15%	PERCENT
ftr-464	2476	1	senate finance committee	ORG
ftr-464	2476	2	404a	PRODUCT
ftr-464	2477	1	u.s.	GPE
ftr-464	2478	1	6	CARDINAL
ftr-464	2478	2	barber conable	PERSON
ftr-464	2478	3	jr.	PERSON
ftr-464	2478	4	u.s.	GPE
ftr-464	2478	5	u.s.	GPE
ftr-464	2478	6	u.s.	GPE
ftr-464	2479	1	404a	PRODUCT
ftr-464	2480	1	1985"6	CARDINAL
ftr-464	2480	2	361	CARDINAL
ftr-464	2482	1	362	CARDINAL
ftr-464	2483	1	404a(d	CARDINAL
ftr-464	2484	1	irs	ORG
ftr-464	2484	2	such year	DATE
ftr-464	2486	1	363	CARDINAL
ftr-464	2486	2	1980	DATE
ftr-464	2486	3	senate	ORG
ftr-464	2486	4	356	CARDINAL
ftr-464	2486	5	12	CARDINAL
ftr-464	2486	6	364	CARDINAL
ftr-464	2486	7	96th	ORDINAL
ftr-464	2486	8	2d	CARDINAL
ftr-464	2487	1	143	CARDINAL
ftr-464	2487	2	162	CARDINAL
ftr-464	2487	3	1980	DATE
ftr-464	2487	4	barber conable	PERSON
ftr-464	2487	5	jr.	PERSON
ftr-464	2488	1	supra	PERSON
ftr-464	2488	2	205	CARDINAL
ftr-464	2489	1	472	CARDINAL
ftr-464	2490	1	gliksberg	PERSON
ftr-464	2491	1	473	CARDINAL
ftr-464	2493	1	50	CARDINAL
ftr-464	2495	1	13,821	CARDINAL
ftr-464	2495	2	1985	DATE
ftr-464	2495	3	26	CARDINAL
ftr-464	2496	1	1	CARDINAL
ftr-464	2496	2	apr. 8, 1985	DATE
ftr-464	2497	1	19961	DATE
ftr-464	2497	2	florida	GPE
ftr-464	2497	3	1993.3	CARDINAL
ftr-464	2497	4	u.s.	GPE
ftr-464	2498	1	67	CARDINAL
ftr-464	2498	2	366	CARDINAL
ftr-464	2499	1	58	CARDINAL
ftr-464	2501	1	27,219	CARDINAL
ftr-464	2501	2	1993	DATE
ftr-464	2501	3	26	CARDINAL
ftr-464	2502	1	1	CARDINAL
ftr-464	2502	2	may 7, 1993	DATE
ftr-464	2503	1	september 1996	DATE
ftr-464	2503	2	irs	ORG
ftr-464	2504	1	1996	DATE
ftr-464	2504	2	22	CARDINAL
ftr-464	2504	3	38	CARDINAL
ftr-464	2505	1	u.s.	GPE
ftr-464	2506	1	35-36	DATE
ftr-464	2506	2	45	CARDINAL
ftr-464	2506	3	367	CARDINAL
ftr-464	2507	1	1993	DATE
ftr-464	2507	2	oct. 5, 1993	DATE
ftr-464	2507	3	irs	ORG
ftr-464	2507	4	american	NORP
ftr-464	2507	5	bna pensions & benefits	ORG
ftr-464	2507	6	daily	DATE
ftr-464	2507	7	oct. 7, 1993	DATE
ftr-464	2507	8	bna library	ORG
ftr-464	2507	9	m. reilly	PERSON
ftr-464	2507	10	u.s.	GPE
ftr-464	2507	11	irs	ORG
ftr-464	2507	12	93	CARDINAL
ftr-464	2507	13	oct. 7, 1993	DATE
ftr-464	2507	14	irs	ORG
ftr-464	2507	15	93	CARDINAL
ftr-464	2507	16	oct. 5, 1993	DATE
ftr-464	2508	1	1985	DATE
ftr-464	2508	2	sam goodley	PERSON
ftr-464	2508	3	irs	ORG
ftr-464	2508	4	sec	ORG
ftr-464	2509	1	404a	ORG
ftr-464	2509	2	85	CARDINAL
ftr-464	2509	3	sept. 25, 1985	DATE
ftr-464	2510	1	1993	DATE
ftr-464	2510	2	thomas a. rowley	PERSON
ftr-464	2510	3	william m. mercer	PERSON
ftr-464	2511	1	dec. 4, 1994	DATE
ftr-464	2511	2	95	CARDINAL
ftr-464	2511	3	jan. 13, 1995	DATE
ftr-464	2511	4	kevin w. johnson	PERSON
ftr-464	2511	5	aug. 30, 1994	DATE
ftr-464	2511	6	94	CARDINAL
ftr-464	2511	7	182-38	CARDINAL
ftr-464	2511	8	sept. 15, 1994	DATE
ftr-464	2511	9	404a	PRODUCT
ftr-464	2511	10	american bar association	ORG
ftr-464	2511	11	june 23, 1994	DATE
ftr-464	2511	12	94	CARDINAL
ftr-464	2511	13	aug. 12, 1994	DATE
ftr-464	2511	14	tom mcmahon	PERSON
ftr-464	2511	15	financial executives institute	ORG
ftr-464	2511	16	apr. 13, 1994	DATE
ftr-464	2511	17	94	CARDINAL
ftr-464	2511	18	27, 1994	DATE
ftr-464	2512	1	tom mcmahon	PERSON
ftr-464	2512	2	jan. 6, 1994	DATE
ftr-464	2512	3	94	CARDINAL
ftr-464	2512	4	jan. 20, 1994	DATE
ftr-464	2512	5	oct. 5, 1993	DATE
ftr-464	2512	6	93	CARDINAL
ftr-464	2512	7	oct. 14, 1993	DATE
ftr-464	2513	1	william l. sollee	PERSON
ftr-464	2513	2	phillips & barker	ORG
ftr-464	2513	3	oct. 5, 1993	DATE
ftr-464	2513	4	93	CARDINAL
ftr-464	2513	5	oct. 14, 1993	DATE
ftr-464	2513	6	american institute of certified	ORG
ftr-464	2513	7	oct. 1, 1993	DATE
ftr-464	2513	8	93	CARDINAL
ftr-464	2513	9	199-3	CARDINAL
ftr-464	2513	10	oct. 13, 1993	DATE
ftr-464	2513	11	lynn d. dudley	PERSON
ftr-464	2513	12	sept. 30, 1993	DATE
ftr-464	2513	13	93	CARDINAL
ftr-464	2513	14	oct. 15, 1993	DATE
ftr-464	2513	15	e.i. du pont de nemours	ORG
ftr-464	2513	16	404a	PRODUCT
ftr-464	2513	17	sept. 30, 1993	DATE
ftr-464	2513	18	93	CARDINAL
ftr-464	2513	19	oct. 14, 1993	DATE
ftr-464	2513	20	mark j. ugoretz	PERSON
ftr-464	2513	21	sept. 24, 1993	DATE
ftr-464	2513	22	93	CARDINAL
ftr-464	2513	23	oct. 8, 1993	DATE
ftr-464	2514	1	mark j. ugoretz	PERSON
ftr-464	2514	2	the united states council for international business	ORG
ftr-464	2514	3	404a	PRODUCT
ftr-464	2514	4	sept. 24, 1993	DATE
ftr-464	2514	5	93	CARDINAL
ftr-464	2514	6	oct. 6, 1993	DATE
ftr-464	2515	1	the united states council for international business	ORG
ftr-464	2515	2	joseph w. tierney	PERSON
ftr-464	2515	3	jr.	PERSON
ftr-464	2515	4	digital equipment corp.	ORG
ftr-464	2515	5	sept. 23, 1993	DATE
ftr-464	2515	6	93	CARDINAL
ftr-464	2515	7	oct. 6, 1993	DATE
ftr-464	2516	1	joseph w. tierney	PERSON
ftr-464	2517	1	u.s.	GPE
ftr-464	2517	2	irs	ORG
ftr-464	2517	3	404a	PRODUCT
ftr-464	2517	4	u.s.	GPE
ftr-464	2518	1	369	CARDINAL
ftr-464	2518	2	anglo-american trust law	ORG
ftr-464	2519	1	3	CARDINAL
ftr-464	2520	1	404a	PRODUCT
ftr-464	2520	2	english	LANGUAGE
ftr-464	2520	3	the united kingdom	GPE
ftr-464	2520	4	canada	GPE
ftr-464	2520	5	australia	GPE
ftr-464	2521	1	."'3	PERSON
ftr-464	2522	1	marian a. campbell	PERSON
ftr-464	2522	2	exxon corporation	ORG
ftr-464	2522	3	sept. 22, 1993	DATE
ftr-464	2522	4	93	CARDINAL
ftr-464	2522	5	oct. 6, 1993	DATE
ftr-464	2522	6	norbert rossier	PERSON
ftr-464	2522	7	july 1, 1993	DATE
ftr-464	2522	8	93	CARDINAL
ftr-464	2522	9	july 14, 1993	DATE
ftr-464	2523	1	368	CARDINAL
ftr-464	2523	2	joseph w. tierney	PERSON
ftr-464	2523	3	jr.	PERSON
ftr-464	2523	4	supra	PERSON
ftr-464	2523	5	367	CARDINAL
ftr-464	2523	6	369	CARDINAL
ftr-464	2524	1	irs	ORG
ftr-464	2524	2	367	CARDINAL
ftr-464	2524	3	robert heitzman	PERSON
ftr-464	2525	1	barbara felker	PERSON
ftr-464	2526	1	heitzman	PERSON
ftr-464	2527	1	d.	NORP
ftr-464	2527	2	weitzman	PERSON
ftr-464	2529	1	us	GPE
ftr-464	2533	1	1.404a	CARDINAL
ftr-464	2534	1	four	CARDINAL
ftr-464	2537	1	58	CARDINAL
ftr-464	2539	1	27,219	CARDINAL
ftr-464	2539	2	27,230	CARDINAL
ftr-464	2539	3	1993	DATE
ftr-464	2539	4	26	CARDINAL
ftr-464	2540	1	1	CARDINAL
ftr-464	2540	2	may 7, 1993	DATE
ftr-464	2541	1	371	CARDINAL
ftr-464	2542	1	aba	PERSON
ftr-464	2542	2	404a	PRODUCT
ftr-464	2542	3	nov. 2, 1994	DATE
ftr-464	2542	4	94	CARDINAL
ftr-464	2542	5	dec. 2, 1994	DATE
ftr-464	2543	1	aba	PERSON
ftr-464	2544	1	372	CARDINAL
ftr-464	2544	2	supra	PERSON
ftr-464	2544	3	367	CARDINAL
ftr-464	2545	1	373	CARDINAL
ftr-464	2546	1	united states council for international business	ORG
ftr-464	2546	2	367	CARDINAL
ftr-464	2547	1	19961	DATE
ftr-464	2547	2	florida	GPE
ftr-464	2547	3	contract3 75	ORG
ftr-464	2547	4	german	NORP
ftr-464	2547	5	374	CARDINAL
ftr-464	2548	1	the united kingdom	GPE
ftr-464	2548	2	japan	GPE
ftr-464	2548	3	mexico	GPE
ftr-464	2548	4	netherlands	GPE
ftr-464	2548	5	ontario	GPE
ftr-464	2549	1	supra	PERSON
ftr-464	2549	2	367	CARDINAL
ftr-464	2549	3	uk	GPE
ftr-464	2549	4	mexico	GPE
ftr-464	2549	5	367	CARDINAL
ftr-464	2549	6	canada	GPE
ftr-464	2549	7	netherlands	GPE
ftr-464	2549	8	tom mcmahon	PERSON
ftr-464	2549	9	supra	PERSON
ftr-464	2549	10	367	CARDINAL
ftr-464	2549	11	uk	GPE
ftr-464	2550	1	japan	GPE
ftr-464	2550	2	367	CARDINAL
ftr-464	2550	3	the united kingdom	GPE
ftr-464	2551	1	c. frederick oliphant ili	PERSON
ftr-464	2551	2	miller & chevalier	ORG
ftr-464	2551	3	feb. 6, 1995	DATE
ftr-464	2551	4	95	CARDINAL
ftr-464	2551	5	feb. 23, 1995	DATE
ftr-464	2551	6	tnt	ORG
ftr-464	2551	7	canadian	NORP
ftr-464	2552	1	the united states	GPE
ftr-464	2553	1	mark j. ugoretz	PERSON
ftr-464	2553	2	supra	PERSON
ftr-464	2553	3	367	CARDINAL
ftr-464	2554	1	the united kingdom	GPE
ftr-464	2558	1	d.	NORP
ftr-464	2558	2	united states council for international business	ORG
ftr-464	2558	3	367	CARDINAL
ftr-464	2558	4	united kingdom	GPE
ftr-464	2558	5	canada	GPE
ftr-464	2558	6	australia	GPE
ftr-464	2558	7	holland	GPE
ftr-464	2561	1	375	CARDINAL
ftr-464	2563	1	supra	PERSON
ftr-464	2563	2	367	CARDINAL
ftr-464	2565	1	58	DATE
ftr-464	2566	1	27,219	CARDINAL
ftr-464	2566	2	27,221	CARDINAL
ftr-464	2566	3	26	CARDINAL
ftr-464	2567	1	1	CARDINAL
ftr-464	2567	2	may 7, 1993	DATE
ftr-464	2568	1	german	NORP
ftr-464	2569	1	supra	PERSON
ftr-464	2569	2	367	CARDINAL
ftr-464	2570	1	mark j. ugoretz	PERSON
ftr-464	2570	2	supra	PERSON
ftr-464	2570	3	367	CARDINAL
ftr-464	2570	4	germany	GPE
ftr-464	2572	1	u.s.	GPE
ftr-464	2572	2	france	GPE
ftr-464	2572	3	netherlands	GPE
ftr-464	2572	4	sweden	GPE
ftr-464	2572	5	6 one	CARDINAL
ftr-464	2572	6	treasury	ORG
ftr-464	2573	1	u.s.	GPE
ftr-464	2573	2	irs	ORG
ftr-464	2573	3	378	CARDINAL
ftr-464	2573	4	404a	PRODUCT
ftr-464	2573	5	u.s.	GPE
ftr-464	2574	1	u.s.	GPE
ftr-464	2575	1	u.s.	GPE
ftr-464	2575	2	u.s.	GPE
ftr-464	2575	3	u.s.	GPE
ftr-464	2576	1	u.s.	GPE
ftr-464	2576	2	u.s.	GPE
ftr-464	2576	3	u.s.	GPE
ftr-464	2577	1	376	CARDINAL
ftr-464	2580	1	irs	ORG
ftr-464	2580	2	367	CARDINAL
ftr-464	2580	3	thomas rowley	PERSON
ftr-464	2580	4	william m. mercer	PERSON
ftr-464	2580	5	inc.	ORG
ftr-464	2583	1	aba	PERSON
ftr-464	2583	2	371	CARDINAL
ftr-464	2585	1	125%	PERCENT
ftr-464	2587	1	tax executives institute, inc.	ORG
ftr-464	2587	2	supra	PERSON
ftr-464	2587	3	367	CARDINAL
ftr-464	2588	1	19961	DATE
ftr-464	2588	2	florida	GPE
ftr-464	2588	3	u.s.	GPE
ftr-464	2589	1	at least two	CARDINAL
ftr-464	2589	2	1	CARDINAL
ftr-464	2589	3	u.s.	GPE
ftr-464	2591	1	2	CARDINAL
ftr-464	2591	2	u.s.	GPE
ftr-464	2591	3	u.s.	GPE
ftr-464	2593	1	section 401	LAW
ftr-464	2593	2	section 401	LAW
ftr-464	2594	1	section 401	LAW
ftr-464	2595	1	u.s.	GPE
ftr-464	2595	2	u.s.	GPE
ftr-464	2595	3	u.s.	GPE
ftr-464	2596	1	u.s.	GPE
ftr-464	2596	2	u.s.	GPE
ftr-464	2597	1	first	ORDINAL
ftr-464	2597	2	u.s.	GPE
ftr-464	2597	3	u.s.	GPE
ftr-464	2597	4	u.s.	GPE
ftr-464	2598	1	u.s.	GPE
ftr-464	2599	1	second	ORDINAL
ftr-464	2599	2	section 401	LAW
ftr-464	2599	3	section 401	LAW
ftr-464	2600	1	u.s.	GPE
ftr-464	2600	2	section 401	LAW
ftr-464	2600	3	379	CARDINAL
ftr-464	2601	1	supra	PERSON
ftr-464	2601	2	303	CARDINAL
ftr-464	2602	1	380	CARDINAL
ftr-464	2603	1	gliksberg	PERSON
ftr-464	2604	1	gliksberg	PERSON
ftr-464	2604	2	supra	PERSON
ftr-464	2604	3	205	CARDINAL
ftr-464	2604	4	473	CARDINAL
ftr-464	2605	1	u.s.	GPE
ftr-464	2605	2	third	ORDINAL
ftr-464	2605	3	u.s.	GPE
ftr-464	2606	1	u.s.	GPE
ftr-464	2608	1	u.s.	GPE
ftr-464	2609	1	fourth	ORDINAL
ftr-464	2609	2	u.s.	GPE
ftr-464	2610	1	u.s.	GPE
ftr-464	2611	1	two	CARDINAL
ftr-464	2611	2	u.s.	GPE
ftr-464	2612	1	first	ORDINAL
ftr-464	2613	1	u.s.	GPE
ftr-464	2615	1	u.s.	GPE
ftr-464	2616	1	u.s.	GPE
ftr-464	2617	1	second	ORDINAL
ftr-464	2618	1	u.s.	GPE
ftr-464	2619	1	u.s.	GPE
ftr-464	2619	2	u.s.	GPE
ftr-464	2621	1	u.s.	GPE
ftr-464	2622	1	two	CARDINAL
ftr-464	2622	2	u.s.	GPE
ftr-464	2623	1	first	ORDINAL
ftr-464	2623	2	u.s.	GPE
ftr-464	2623	3	u.s.	GPE
ftr-464	2623	4	19961	DATE
ftr-464	2623	5	florida	GPE
ftr-464	2624	1	u.s.	GPE
ftr-464	2624	2	u.s.	GPE
ftr-464	2624	3	section 72 so	LAW
ftr-464	2624	4	u.s.	GPE
ftr-464	2625	1	u.s.	GPE
ftr-464	2625	2	u.s.	GPE
ftr-464	2625	3	irs	ORG
ftr-464	2626	1	2a	CARDINAL
ftr-464	2626	2	10	CARDINAL
ftr-464	2626	3	365	CARDINAL
ftr-464	2627	1	second	ORDINAL
ftr-464	2627	2	u.s.	GPE
ftr-464	2628	1	u.s.	GPE
ftr-464	2629	1	2	CARDINAL
ftr-464	2629	2	8	CARDINAL
ftr-464	2629	3	364	CARDINAL
ftr-464	2630	1	u.s.	GPE
ftr-464	2632	1	u.s.	GPE
ftr-464	2633	1	at least 90%	PERCENT
ftr-464	2634	1	u.s.	GPE
ftr-464	2636	1	4	CARDINAL
ftr-464	2636	2	363	CARDINAL
ftr-464	2637	1	u.s.	GPE
ftr-464	2638	1	u.s.	GPE
ftr-464	2639	1	u.s.	GPE
ftr-464	2640	1	u.s.	GPE
ftr-464	2640	2	u.s.	GPE
ftr-464	2640	3	1981	DATE
ftr-464	2640	4	u.s.	GPE
ftr-464	2640	5	oecd	ORG
ftr-464	2641	1	u.s.	GPE
ftr-464	2642	1	u.s.	GPE
ftr-464	2646	1	u.s.	GPE
ftr-464	2647	1	u.s.	GPE
ftr-464	2647	2	canada	GPE
ftr-464	2647	3	france	GPE
ftr-464	2647	4	sweden	GPE
ftr-464	2647	5	austria	GPE
ftr-464	2647	6	1981	DATE
ftr-464	2647	7	u.s.	GPE
ftr-464	2648	1	french	NORP
ftr-464	2648	2	swedish	NORP
ftr-464	2648	3	austria	GPE
ftr-464	2648	4	switzerland	GPE
ftr-464	2648	5	oecd	ORG
ftr-464	2649	1	canada	GPE
ftr-464	2649	2	france	GPE
ftr-464	2650	1	1996	DATE
ftr-464	2650	2	u.s.	GPE
ftr-464	2650	3	u.s.	GPE
ftr-464	2651	1	1996	DATE
ftr-464	2651	2	u.s.	GPE
ftr-464	2651	3	oecd	ORG
ftr-464	2656	1	19961	DATE
ftr-464	2656	2	florida	GPE
ftr-464	2657	1	1-a,	CARDINAL
ftr-464	2657	2	4	CARDINAL
ftr-464	2657	3	363	CARDINAL
ftr-464	2657	4	2	CARDINAL
ftr-464	2657	5	8	CARDINAL
ftr-464	2657	6	364	CARDINAL
ftr-464	2660	1	1996	DATE
ftr-464	2660	2	u.s.	GPE
ftr-464	2661	1	2	CARDINAL
ftr-464	2661	2	10	CARDINAL
ftr-464	2661	3	365	CARDINAL
ftr-464	2663	1	u.s.	GPE
ftr-464	2664	1	one	CARDINAL
ftr-464	2668	1	381	CARDINAL
ftr-464	2669	1	225	CARDINAL
ftr-464	2669	2	1336-37	DATE
ftr-464	2669	3	two	CARDINAL
ftr-464	2671	1	1337	DATE
ftr-464	2672	1	382	CARDINAL
ftr-464	2673	1	1996	DATE
ftr-464	2673	2	u.s.	GPE
ftr-464	2674	1	1	CARDINAL
ftr-464	2674	2	2	DATE
ftr-464	2675	1	supra	PERSON
ftr-464	2675	2	343	CARDINAL
ftr-464	2677	1	u.s.	GPE
ftr-464	2678	1	u.s.	GPE
ftr-464	2678	2	u.s.	GPE
ftr-464	2678	3	u.s.	GPE
ftr-464	2679	1	only one	CARDINAL
ftr-464	2687	1	u.s.	GPE
ftr-464	2687	2	383	CARDINAL
ftr-464	2688	1	341	CARDINAL
ftr-464	2688	2	french	NORP
ftr-464	2689	1	france	GPE
ftr-464	2689	2	french	NORP
ftr-464	2689	3	u.s.	GPE
ftr-464	2689	4	french	NORP
ftr-464	2690	1	384	CARDINAL
ftr-464	2690	2	295	CARDINAL
ftr-464	2691	1	385	CARDINAL
ftr-464	2692	1	195	CARDINAL
ftr-464	2692	2	19961	DATE
ftr-464	2692	3	florida	GPE
ftr-464	2693	1	u.s.	GPE
ftr-464	2693	2	u.s.	GPE
ftr-464	2694	1	u.s.	GPE
ftr-464	2695	1	the cayman islands	GPE
ftr-464	2695	2	u.s.	GPE
ftr-464	2696	1	u.s.	GPE
ftr-464	2697	1	the cayman islands	ORG
ftr-464	2698	1	two	CARDINAL
ftr-464	2699	1	u.s.	GPE
ftr-464	2702	1	u.s.	GPE
ftr-464	2703	1	1981	DATE
ftr-464	2703	2	1996	DATE
ftr-464	2703	3	u.s.	GPE
ftr-464	2703	4	u.s.	GPE
ftr-464	2703	5	u.s.	GPE
ftr-464	2703	6	u.s.	GPE
ftr-464	2703	7	1996	DATE
ftr-464	2703	8	u.s.	GPE
ftr-464	2703	9	article 18 paragraph	LAW
ftr-464	2703	10	6	CARDINAL
ftr-464	2704	1	first	ORDINAL
ftr-464	2705	1	u.s.	GPE
ftr-464	2706	1	u.s.	GPE
ftr-464	2706	2	u.s.	GPE
ftr-464	2707	1	u.s.	GPE
ftr-464	2707	2	386	CARDINAL
ftr-464	2709	1	3:6 1996	DATE
ftr-464	2709	2	u.s.	GPE
ftr-464	2709	3	357	CARDINAL
ftr-464	2709	4	1-a	QUANTITY
ftr-464	2709	5	362	CARDINAL
ftr-464	2709	6	2	CARDINAL
ftr-464	2709	7	364	CARDINAL
ftr-464	2710	1	florida	GPE
ftr-464	2710	2	1	CARDINAL
ftr-464	2710	3	u.s.	GPE
ftr-464	2710	4	1	CARDINAL
ftr-464	2711	1	2	CARDINAL
ftr-464	2711	2	u.s.	GPE
ftr-464	2711	3	3	CARDINAL
ftr-464	2711	4	u.s.	GPE
ftr-464	2715	1	30%	PERCENT
ftr-464	2717	1	30%	PERCENT
ftr-464	2720	1	u.s.	GPE
ftr-464	2722	1	u.s.	GPE
ftr-464	2724	1	u.s.	GPE
ftr-464	2725	1	1981	DATE
ftr-464	2726	1	under 1996	DATE
ftr-464	2727	1	andrew dilnot	PERSON
ftr-464	2727	2	supra	PERSON
ftr-464	2727	3	67	CARDINAL
ftr-464	2727	4	three	CARDINAL
ftr-464	2727	5	three	CARDINAL
ftr-464	2729	1	3:6 1996	DATE
ftr-464	2729	2	u.s.	GPE
ftr-464	2729	3	1	CARDINAL
ftr-464	2729	4	u.s.	GPE
ftr-464	2729	5	u.s.	GPE
ftr-464	2729	6	6	CARDINAL
ftr-464	2730	1	u.s.	GPE
ftr-464	2734	1	u.s.	GPE
ftr-464	2734	2	u.s.	GPE
ftr-464	2736	1	florida	GPE
ftr-464	2736	2	2	CARDINAL
ftr-464	2736	3	u.s.	GPE
ftr-464	2736	4	u.s.	GPE
ftr-464	2736	5	u.s.	GPE
ftr-464	2736	6	8	CARDINAL
ftr-464	2741	1	u.s.	GPE
ftr-464	2741	2	1981	DATE
ftr-464	2742	1	under 1996	DATE
ftr-464	2743	1	1981	DATE
ftr-464	2744	1	under 1996	DATE
ftr-464	2744	2	u.s.	GPE
ftr-464	2745	1	u.s.	GPE
ftr-464	2745	2	2	CARDINAL
ftr-464	2745	3	9	CARDINAL
ftr-464	2746	1	10	CARDINAL
ftr-464	2750	1	u.s.	GPE
ftr-464	2750	2	1981	DATE
ftr-464	2751	1	under 1996	DATE
ftr-464	2752	1	1981	DATE
ftr-464	2753	1	under 1996	DATE
ftr-464	2754	1	1	CARDINAL
ftr-464	2754	2	358	CARDINAL
ftr-464	2755	1	19961	DATE
ftr-464	2755	2	florida	GPE
ftr-464	2755	3	1	CARDINAL
ftr-464	2755	4	u.s.	GPE
ftr-464	2755	5	1	CARDINAL
ftr-464	2755	6	2	CARDINAL
ftr-464	2755	7	u.s.	GPE
ftr-464	2755	8	3	CARDINAL
ftr-464	2756	1	u.s.	GPE
ftr-464	2758	1	30%	PERCENT
ftr-464	2761	1	30%	PERCENT
ftr-464	2762	1	u.s.	GPE
ftr-464	2764	1	u.s.	GPE
ftr-464	2766	1	u.s.	GPE
ftr-464	2768	1	u.s.	GPE
ftr-464	2768	2	1	CARDINAL
ftr-464	2768	3	4	CARDINAL
ftr-464	2770	1	1	CARDINAL
ftr-464	2771	1	u.s.	GPE
ftr-464	2771	2	1981	DATE
ftr-464	2772	1	under 1996	DATE
ftr-464	2775	1	u.s.	GPE
ftr-464	2775	2	u.s.	GPE
ftr-464	2775	3	6	CARDINAL
ftr-464	2776	1	u.s.	GPE
ftr-464	2781	1	u.s.	GPE
ftr-464	2781	2	u.s.	GPE
ftr-464	2784	1	1	CARDINAL
ftr-464	2784	2	358	CARDINAL
ftr-464	2785	1	1996	DATE
ftr-464	2785	2	florida	GPE
ftr-464	2785	3	2	CARDINAL
ftr-464	2785	4	u.s.	GPE
ftr-464	2785	5	u.s.	GPE
ftr-464	2785	6	u.s.	GPE
ftr-464	2785	7	8	CARDINAL
ftr-464	2790	1	7	CARDINAL
ftr-464	2791	1	u.s.	GPE
ftr-464	2791	2	1981	DATE
ftr-464	2792	1	under 1996	DATE
ftr-464	2793	1	1981	DATE
ftr-464	2794	1	under 1996	DATE
ftr-464	2794	2	u.s.	GPE
ftr-464	2797	1	1996	DATE
ftr-464	2797	2	u.s.	GPE
ftr-464	2798	1	3:6	CARDINAL
ftr-464	2798	2	u.s.	GPE
ftr-464	2798	3	2	CARDINAL
ftr-464	2798	4	9	CARDINAL
ftr-464	2798	5	10	CARDINAL
ftr-464	2804	1	u.s.	GPE
ftr-464	2804	2	1981	DATE
ftr-464	2805	1	under 1996	DATE
ftr-464	2806	1	1981	DATE
ftr-464	2807	1	under 1996	DATE
ftr-464	2809	1	1	CARDINAL
ftr-464	2809	2	358	CARDINAL
ftr-464	2810	1	19961	DATE
ftr-464	2810	2	florida	GPE
ftr-464	2810	3	u.s.	GPE
ftr-464	2811	1	u.s.	GPE
ftr-464	2811	2	u.s.	GPE
ftr-464	2812	1	three	CARDINAL
ftr-464	2812	2	u.s.	GPE
ftr-464	2813	1	first	ORDINAL
ftr-464	2813	2	u.s.	GPE
ftr-464	2813	3	u.s.	GPE
ftr-464	2814	1	second	ORDINAL
ftr-464	2814	2	u.s.	GPE
ftr-464	2814	3	u.s.	GPE
ftr-464	2815	1	third	ORDINAL
ftr-464	2815	2	u.s.	GPE
ftr-464	2815	3	u.s.	GPE
ftr-464	2816	1	u.s.	GPE
ftr-464	2818	1	u.s.	GPE
ftr-464	2819	1	3:6	CARDINAL