id	sid	eid	entity	type
ftr-466	1	1	florida	GPE
ftr-466	1	2	3 1997	DATE
ftr-466	1	3	8	CARDINAL
ftr-466	1	4	david f. levy'	PERSON
ftr-466	1	5	i. introduction	PERSON
ftr-466	3	1	474	CARDINAL
ftr-466	5	1	476	CARDINAL
ftr-466	5	2	477 1	CARDINAL
ftr-466	5	3	477 2	CARDINAL
ftr-466	5	4	477	CARDINAL
ftr-466	5	5	478 1	CARDINAL
ftr-466	7	1	478 2	CARDINAL
ftr-466	8	1	481 3	CARDINAL
ftr-466	8	2	483 a.	PERSON
ftr-466	8	3	483	CARDINAL
ftr-466	8	4	484	CARDINAL
ftr-466	9	1	485 1	CARDINAL
ftr-466	10	1	485 2	CARDINAL
ftr-466	11	1	488 3	CARDINAL
ftr-466	11	2	490	CARDINAL
ftr-466	11	3	490	CARDINAL
ftr-466	12	1	491 1	CARDINAL
ftr-466	13	1	491 2	CARDINAL
ftr-466	14	1	492 3	CARDINAL
ftr-466	15	1	495	CARDINAL
ftr-466	15	2	o'melveny & myers	ORG
ftr-466	15	3	washington	GPE
ftr-466	15	4	dc	GPE
ftr-466	16	1	hal gann	PERSON
ftr-466	16	2	michael schultz	PERSON
ftr-466	17	1	doreen	PERSON
ftr-466	17	2	weekend	DATE
ftr-466	19	1	florida	GPE
ftr-466	19	2	a. background	PERSON
ftr-466	20	1	495	CARDINAL
ftr-466	20	2	cdi	ORG
ftr-466	20	3	496	CARDINAL
ftr-466	20	4	the cdi regulations	ORG
ftr-466	20	5	499	CARDINAL
ftr-466	20	6	i.	PERSON
ftr-466	20	7	499 ii	QUANTITY
ftr-466	21	1	499	CARDINAL
ftr-466	22	1	502 1	CARDINAL
ftr-466	23	1	502 2	CARDINAL
ftr-466	23	2	506 b. character	QUANTITY
ftr-466	23	3	507	CARDINAL
ftr-466	23	4	508	CARDINAL
ftr-466	24	1	509	CARDINAL
ftr-466	24	2	510	CARDINAL
ftr-466	24	3	511	CARDINAL
ftr-466	24	4	512	CARDINAL
ftr-466	24	5	514	CARDINAL
ftr-466	25	1	516 1	CARDINAL
ftr-466	26	1	516 2	CARDINAL
ftr-466	27	1	517 3	CARDINAL
ftr-466	27	2	519 a. basis	PERSON
ftr-466	27	3	519	CARDINAL
ftr-466	27	4	519	CARDINAL
ftr-466	27	5	519 4	DATE
ftr-466	30	1	521 a.	PERSON
ftr-466	30	2	521	CARDINAL
ftr-466	30	3	521	CARDINAL
ftr-466	30	4	521 1	CARDINAL
ftr-466	32	1	522 2	CARDINAL
ftr-466	33	1	523 3	CARDINAL
ftr-466	35	1	524 a. introduction	PERSON
ftr-466	35	2	524	CARDINAL
ftr-466	36	1	526	CARDINAL
ftr-466	37	1	3:8 1997	DATE
ftr-466	37	2	473	CARDINAL
ftr-466	37	3	526 ii	QUANTITY
ftr-466	37	4	527 iii	QUANTITY
ftr-466	38	1	critique	PERSON
ftr-466	39	1	529 4	DATE
ftr-466	39	2	530	CARDINAL
ftr-466	40	1	530	CARDINAL
ftr-466	40	2	531	CARDINAL
ftr-466	40	3	ncp	ORG
ftr-466	40	4	532	CARDINAL
ftr-466	40	5	533 1	CARDINAL
ftr-466	41	1	533	CARDINAL
ftr-466	41	2	533 b. character	QUANTITY
ftr-466	41	3	533	CARDINAL
ftr-466	41	4	534 2	CARDINAL
ftr-466	42	1	535	CARDINAL
ftr-466	42	2	d.	NORP
ftr-466	42	3	second	ORDINAL
ftr-466	43	1	535 1	CARDINAL
ftr-466	44	1	535 2	CARDINAL
ftr-466	47	1	541	CARDINAL
ftr-466	47	2	542	CARDINAL
ftr-466	47	3	florida	GPE
ftr-466	47	4	i. introduction	PERSON
ftr-466	47	5	recent years	DATE
ftr-466	49	1	congress	ORG
ftr-466	51	1	four	CARDINAL
ftr-466	51	2	first	ORDINAL
ftr-466	51	3	second	ORDINAL
ftr-466	52	1	third	ORDINAL
ftr-466	53	1	fourth	ORDINAL
ftr-466	53	2	1	CARDINAL
ftr-466	55	1	kpmg	ORG
ftr-466	55	2	1	CARDINAL
ftr-466	56	1	x co.	ORG
ftr-466	56	2	x co.	ORG
ftr-466	57	1	6	DATE
ftr-466	58	1	roberta romano	PERSON
ftr-466	58	2	55	CARDINAL
ftr-466	59	1	l. rev	PERSON
ftr-466	59	2	1 (1996	DATE
ftr-466	60	1	2.	CARDINAL
ftr-466	60	2	203-207	QUANTITY
ftr-466	62	1	3	CARDINAL
ftr-466	62	2	4.	CARDINAL
ftr-466	63	1	edward d. kleinbard	PERSON
ftr-466	63	2	67	CARDINAL
ftr-466	63	3	943	CARDINAL
ftr-466	63	4	1989	DATE
ftr-466	63	5	lee a. sheppard	PERSON
ftr-466	63	6	70	CARDINAL
ftr-466	63	7	1592	DATE
ftr-466	63	8	mar. 18, 1996	DATE
ftr-466	64	1	lee a. sheppard	PERSON
ftr-466	64	2	60	CARDINAL
ftr-466	64	3	1423	CARDINAL
ftr-466	64	4	sept. 13, 1993	DATE
ftr-466	66	1	5	CARDINAL
ftr-466	66	2	69	CARDINAL
ftr-466	67	1	3:8	CARDINAL
ftr-466	70	1	three	CARDINAL
ftr-466	70	2	one	CARDINAL
ftr-466	71	1	1	CARDINAL
ftr-466	71	2	2	CARDINAL
ftr-466	72	1	three	CARDINAL
ftr-466	73	1	first	ORDINAL
ftr-466	73	2	two	CARDINAL
ftr-466	76	1	one	CARDINAL
ftr-466	82	1	first	ORDINAL
ftr-466	82	2	6	CARDINAL
ftr-466	82	3	25	CARDINAL
ftr-466	83	1	7	CARDINAL
ftr-466	84	1	1.1275-4(a)(1	MONEY
ftr-466	85	1	8	CARDINAL
ftr-466	85	2	96-100	CARDINAL
ftr-466	86	1	9	CARDINAL
ftr-466	87	1	102	CARDINAL
ftr-466	88	1	10	CARDINAL
ftr-466	89	1	19971	DATE
ftr-466	90	1	florida	GPE
ftr-466	92	1	1	CARDINAL
ftr-466	92	2	2	CARDINAL
ftr-466	92	3	3	CARDINAL
ftr-466	92	4	4	CARDINAL
ftr-466	94	1	1	CARDINAL
ftr-466	94	2	2	CARDINAL
ftr-466	95	1	five	CARDINAL
ftr-466	97	1	1	CARDINAL
ftr-466	97	2	2	CARDINAL
ftr-466	99	1	1	CARDINAL
ftr-466	99	2	2	CARDINAL
ftr-466	99	3	3	CARDINAL
ftr-466	101	1	two	CARDINAL
ftr-466	102	1	first	ORDINAL
ftr-466	102	2	two	CARDINAL
ftr-466	103	1	second	ORDINAL
ftr-466	103	2	two	CARDINAL
ftr-466	106	1	3:8	CARDINAL
ftr-466	106	2	1	CARDINAL
ftr-466	108	1	2	CARDINAL
ftr-466	109	1	3	CARDINAL
ftr-466	109	2	30%	PERCENT
ftr-466	109	3	u.s.	GPE
ftr-466	110	1	2	CARDINAL
ftr-466	110	2	5	CARDINAL
ftr-466	111	1	6	CARDINAL
ftr-466	112	1	7	CARDINAL
ftr-466	113	1	the united states	GPE
ftr-466	113	2	the united states	GPE
ftr-466	114	1	8	CARDINAL
ftr-466	115	1	u.s.	GPE
ftr-466	115	2	871	CARDINAL
ftr-466	115	3	1441.19	CARDINAL
ftr-466	115	4	section 1092.2' 11	LAW
ftr-466	116	1	61(a)(7	DATE
ftr-466	117	1	1222	CARDINAL
ftr-466	118	1	12	CARDINAL
ftr-466	119	1	u.s.	GPE
ftr-466	119	2	u.s.	GPE
ftr-466	120	1	13	CARDINAL
ftr-466	121	1	14	CARDINAL
ftr-466	121	2	1441.	DATE
ftr-466	122	1	15	CARDINAL
ftr-466	123	1	351	CARDINAL
ftr-466	123	2	721	CARDINAL
ftr-466	123	3	1031	DATE
ftr-466	124	1	16	CARDINAL
ftr-466	124	2	irc §§ 1001,	ORG
ftr-466	124	3	1221	DATE
ftr-466	124	4	1222	DATE
ftr-466	125	1	more than one year	DATE
ftr-466	127	1	4	CARDINAL
ftr-466	128	1	less than one year	DATE
ftr-466	129	1	irc § 1222(1	ORG
ftr-466	129	2	2	CARDINAL
ftr-466	130	1	17	CARDINAL
ftr-466	132	1	18	CARDINAL
ftr-466	135	1	1.897-1(c)(1	CARDINAL
ftr-466	135	2	d)(2)(i	ORG
ftr-466	136	1	19	CARDINAL
ftr-466	137	1	20	CARDINAL
ftr-466	138	1	180-186	CARDINAL
ftr-466	139	1	1997	DATE
ftr-466	139	2	florida	GPE
ftr-466	139	3	1	CARDINAL
ftr-466	141	1	22	CARDINAL
ftr-466	143	1	21	CARDINAL
ftr-466	144	1	clifford w. smith	PERSON
ftr-466	144	2	jr.	PERSON
ftr-466	144	3	45	CARDINAL
ftr-466	144	4	1990	DATE
ftr-466	147	1	46	DATE
ftr-466	148	1	two	CARDINAL
ftr-466	149	1	first	ORDINAL
ftr-466	150	1	the same day	DATE
ftr-466	151	1	d.	NORP
ftr-466	151	2	daily	DATE
ftr-466	153	1	47	DATE
ftr-466	155	1	perry j. kaufman	PERSON
ftr-466	155	2	2-10	CARDINAL
ftr-466	157	1	a particular day	DATE
ftr-466	158	1	smith et al.	PERSON
ftr-466	158	2	supra	PERSON
ftr-466	158	3	47	DATE
ftr-466	160	1	day 1	DATE
ftr-466	160	2	day 2	DATE
ftr-466	160	3	day 3	DATE
ftr-466	160	4	day 1	DATE
ftr-466	161	1	smith et al.	PERSON
ftr-466	161	2	supra	PERSON
ftr-466	161	3	47	DATE
ftr-466	163	1	103	CARDINAL
ftr-466	164	1	1256	CARDINAL
ftr-466	165	1	congress	ORG
ftr-466	165	2	1256	CARDINAL
ftr-466	165	3	daily	DATE
ftr-466	166	1	s.	PERSON
ftr-466	168	1	144	CARDINAL
ftr-466	169	1	156	CARDINAL
ftr-466	169	2	1981	DATE
ftr-466	169	3	1981	DATE
ftr-466	169	4	u.s.c.c.a.n.	LAW
ftr-466	170	1	105	CARDINAL
ftr-466	170	2	255	CARDINAL
ftr-466	171	1	congress	ORG
ftr-466	172	1	murphy	PERSON
ftr-466	172	2	united states	GPE
ftr-466	172	3	992	CARDINAL
ftr-466	172	4	929	CARDINAL
ftr-466	172	5	9th	ORDINAL
ftr-466	172	6	1993	DATE
ftr-466	172	7	each taxable year	DATE
ftr-466	173	1	22	CARDINAL
ftr-466	174	1	smith et al.	PERSON
ftr-466	174	2	21	CARDINAL
ftr-466	174	3	45	DATE
ftr-466	175	1	3:8	CARDINAL
ftr-466	176	1	1	CARDINAL
ftr-466	176	2	jack	PERSON
ftr-466	177	1	1,000 bushels	QUANTITY
ftr-466	177	2	9 months	DATE
ftr-466	178	1	jack	PERSON
ftr-466	178	2	the next 9 months	DATE
ftr-466	179	1	jack	PERSON
ftr-466	179	2	10	MONEY
ftr-466	179	3	9 months	DATE
ftr-466	180	1	jack	PERSON
ftr-466	180	2	jack	PERSON
ftr-466	180	3	10	MONEY
ftr-466	181	1	2	CARDINAL
ftr-466	181	2	jill	PERSON
ftr-466	181	3	1,000 bushels	QUANTITY
ftr-466	181	4	each year	DATE
ftr-466	182	1	jill	PERSON
ftr-466	182	2	9 months	DATE
ftr-466	182	3	the next 9 months	DATE
ftr-466	183	1	jill	PERSON
ftr-466	183	2	jack	PERSON
ftr-466	183	3	10	MONEY
ftr-466	184	1	jill	PERSON
ftr-466	184	2	10	MONEY
ftr-466	185	1	jack	PERSON
ftr-466	186	1	5	MONEY
ftr-466	186	2	jack	PERSON
ftr-466	186	3	10	MONEY
ftr-466	187	1	jack	PERSON
ftr-466	187	2	10	MONEY
ftr-466	188	1	jack	PERSON
ftr-466	189	1	jill	PERSON
ftr-466	190	1	20	MONEY
ftr-466	190	2	jill	PERSON
ftr-466	190	3	10	MONEY
ftr-466	191	1	jill	PERSON
ftr-466	191	2	10	MONEY
ftr-466	192	1	jill	PERSON
ftr-466	193	1	jack	PERSON
ftr-466	193	2	jill's	ORG
ftr-466	193	3	jack	PERSON
ftr-466	193	4	jill	PERSON
ftr-466	195	1	john	PERSON
ftr-466	195	2	jane	PERSON
ftr-466	196	1	jane	PERSON
ftr-466	196	2	the next 18 months	DATE
ftr-466	197	1	23	CARDINAL
ftr-466	198	1	smith et al.	PERSON
ftr-466	198	2	21	CARDINAL
ftr-466	198	3	45	CARDINAL
ftr-466	198	4	24	CARDINAL
ftr-466	199	1	smith et al.	PERSON
ftr-466	199	2	21	CARDINAL
ftr-466	199	3	45	CARDINAL
ftr-466	200	1	florida	GPE
ftr-466	200	2	john	PERSON
ftr-466	201	1	two year	DATE
ftr-466	201	2	15	MONEY
ftr-466	202	1	john	PERSON
ftr-466	202	2	50	MONEY
ftr-466	203	1	john	PERSON
ftr-466	203	2	10,000 bushels	QUANTITY
ftr-466	203	3	two years	DATE
ftr-466	203	4	10	MONEY
ftr-466	205	1	the next five years	DATE
ftr-466	205	2	five-year	DATE
ftr-466	207	1	jack	PERSON
ftr-466	207	2	jill	PERSON
ftr-466	207	3	1	CARDINAL
ftr-466	207	4	jill	PERSON
ftr-466	207	5	jack $10,000	ORG
ftr-466	207	6	1,000 bushels	QUANTITY
ftr-466	207	7	10	MONEY
ftr-466	207	8	2	CARDINAL
ftr-466	207	9	jack	PERSON
ftr-466	207	10	1,000	CARDINAL
ftr-466	208	1	jack	PERSON
ftr-466	208	2	jill	PERSON
ftr-466	210	1	jack	PERSON
ftr-466	210	2	jill	PERSON
ftr-466	210	3	20	MONEY
ftr-466	211	1	10	MONEY
ftr-466	211	2	1,000 bushels	QUANTITY
ftr-466	212	1	jill	PERSON
ftr-466	212	2	jack $10,000	ORG
ftr-466	212	3	10	MONEY
ftr-466	212	4	1,000 bushels	QUANTITY
ftr-466	212	5	jack	PERSON
ftr-466	212	6	jill $20,000	ORG
ftr-466	212	7	20	MONEY
ftr-466	212	8	1,000 bushels	QUANTITY
ftr-466	213	1	jack	PERSON
ftr-466	213	2	jill $	PERSON
ftr-466	213	3	10,000	MONEY
ftr-466	214	1	jack	PERSON
ftr-466	214	2	jill	PERSON
ftr-466	216	1	john	PERSON
ftr-466	216	2	10,000 bushels	QUANTITY
ftr-466	220	1	3:8	CARDINAL
ftr-466	220	2	2	CARDINAL
ftr-466	222	1	1	CARDINAL
ftr-466	222	2	2	CARDINAL
ftr-466	226	1	two	CARDINAL
ftr-466	227	1	first	ORDINAL
ftr-466	227	2	today	DATE
ftr-466	228	1	second	ORDINAL
ftr-466	229	1	first	ORDINAL
ftr-466	230	1	second	ORDINAL
ftr-466	233	1	gregory	PERSON
ftr-466	233	2	73	CARDINAL
ftr-466	233	3	1225	CARDINAL
ftr-466	233	4	1226	CARDINAL
ftr-466	233	5	dec. 9, 1996	DATE
ftr-466	239	1	section 1012	LAW
ftr-466	241	1	47	CARDINAL
ftr-466	241	2	340	CARDINAL
ftr-466	241	3	349	CARDINAL
ftr-466	241	4	1966	DATE
ftr-466	242	1	third	ORDINAL
ftr-466	247	1	19971	DATE
ftr-466	247	2	florida	GPE
ftr-466	248	1	two-year	DATE
ftr-466	248	2	20	MONEY
ftr-466	248	3	18	MONEY
ftr-466	249	1	1	CARDINAL
ftr-466	249	2	18	MONEY
ftr-466	249	3	today	DATE
ftr-466	249	4	one	CARDINAL
ftr-466	249	5	two years	DATE
ftr-466	249	6	2	CARDINAL
ftr-466	249	7	20	MONEY
ftr-466	249	8	two years from now	DATE
ftr-466	249	9	one	CARDINAL
ftr-466	250	1	20	MONEY
ftr-466	252	1	date.27	PERSON
ftr-466	252	2	2	MONEY
ftr-466	253	1	today	DATE
ftr-466	254	1	26	CARDINAL
ftr-466	255	1	david a. weisbach	PERSON
ftr-466	255	2	50	CARDINAL
ftr-466	255	3	491	CARDINAL
ftr-466	255	4	498	CARDINAL
ftr-466	255	5	1995	DATE
ftr-466	256	1	one	CARDINAL
ftr-466	258	1	27	CARDINAL
ftr-466	259	1	v. dupont	PERSON
ftr-466	259	2	308	CARDINAL
ftr-466	259	3	u.s.	GPE
ftr-466	259	4	488,497	CARDINAL
ftr-466	259	5	1940	DATE
ftr-466	259	6	colony r.r	PERSON
ftr-466	260	1	284	CARDINAL
ftr-466	260	2	552	CARDINAL
ftr-466	260	3	560	CARDINAL
ftr-466	261	1	28	CARDINAL
ftr-466	261	2	one-year	DATE
ftr-466	261	3	one	CARDINAL
ftr-466	262	1	20	MONEY
ftr-466	263	1	18	MONEY
ftr-466	264	1	today	DATE
ftr-466	264	2	18	MONEY
ftr-466	264	3	20	MONEY
ftr-466	264	4	one year	DATE
ftr-466	265	1	over 10%	PERCENT
ftr-466	265	2	18	MONEY
ftr-466	265	3	2	MONEY
ftr-466	266	1	18	MONEY
ftr-466	266	2	2	MONEY
ftr-466	266	3	20	MONEY
ftr-466	267	1	3:8	CARDINAL
ftr-466	269	1	3	CARDINAL
ftr-466	269	2	two	CARDINAL
ftr-466	269	3	1	CARDINAL
ftr-466	269	4	2	CARDINAL
ftr-466	270	1	four	CARDINAL
ftr-466	270	2	only two	CARDINAL
ftr-466	270	3	1	CARDINAL
ftr-466	270	4	2	CARDINAL
ftr-466	270	5	3	CARDINAL
ftr-466	270	6	4	CARDINAL
ftr-466	271	1	29	CARDINAL
ftr-466	272	1	supra	PERSON
ftr-466	272	2	26	CARDINAL
ftr-466	272	3	498	CARDINAL
ftr-466	273	1	30	CARDINAL
ftr-466	275	1	juliann avakian martin	PERSON
ftr-466	275	2	irs	ORG
ftr-466	275	3	66	CARDINAL
ftr-466	275	4	1767	DATE
ftr-466	275	5	mar. 20, 1995	DATE
ftr-466	279	1	31	CARDINAL
ftr-466	281	1	1001	DATE
ftr-466	283	1	1222	DATE
ftr-466	285	1	irc § 1012	ORG
ftr-466	286	1	32	CARDINAL
ftr-466	288	1	1001	DATE
ftr-466	290	1	one	CARDINAL
ftr-466	290	2	july 1, 1998	DATE
ftr-466	290	3	20	MONEY
ftr-466	291	1	july 1. 1998	DATE
ftr-466	291	2	10	MONEY
ftr-466	292	1	one	CARDINAL
ftr-466	292	2	10	MONEY
ftr-466	293	1	20	MONEY
ftr-466	293	2	10	MONEY
ftr-466	294	1	10	MONEY
ftr-466	294	2	10	MONEY
ftr-466	295	1	1997	DATE
ftr-466	295	2	florida	GPE
ftr-466	295	3	one	CARDINAL
ftr-466	296	1	4	CARDINAL
ftr-466	296	2	question.35	PERSON
ftr-466	296	3	1092.36	CARDINAL
ftr-466	296	4	412recognize	CARDINAL
ftr-466	296	5	u.s.	GPE
ftr-466	296	6	u.s.	GPE
ftr-466	296	7	u.s.	GPE
ftr-466	296	8	33	CARDINAL
ftr-466	297	1	1001	DATE
ftr-466	298	1	499	CARDINAL
ftr-466	298	2	554	CARDINAL
ftr-466	298	3	1991	DATE
ftr-466	299	1	34	CARDINAL
ftr-466	300	1	1222	DATE
ftr-466	301	1	35	DATE
ftr-466	302	1	irc § 1234a	ORG
ftr-466	303	1	1997	DATE
ftr-466	303	2	2014	DATE
ftr-466	303	3	1234a	DATE
ftr-466	304	1	1092(d	CARDINAL
ftr-466	304	2	1234a	DATE
ftr-466	305	1	1997	DATE
ftr-466	305	2	2014	DATE
ftr-466	305	3	1003(a)(1	CARDINAL
ftr-466	305	4	46	CARDINAL
ftr-466	305	5	highlights & documents	ORG
ftr-466	305	6	1519	CARDINAL
ftr-466	305	7	1577	CARDINAL
ftr-466	305	8	august 6, 1997	DATE
ftr-466	305	9	1	CARDINAL
ftr-466	305	10	1234a	DATE
ftr-466	305	11	section 1092(d)(1	LAW
ftr-466	307	1	more than 30 days	DATE
ftr-466	309	1	36	CARDINAL
ftr-466	310	1	180-186	CARDINAL
ftr-466	311	1	37	CARDINAL
ftr-466	312	1	irc § 1221	ORG
ftr-466	313	1	38	DATE
ftr-466	315	1	865(j)(2	ORG
ftr-466	316	1	39	CARDINAL
ftr-466	317	1	irc §	ORG
ftr-466	317	2	1001	DATE
ftr-466	318	1	40	CARDINAL
ftr-466	318	2	1234a	DATE
ftr-466	319	1	35	CARDINAL
ftr-466	319	2	41	CARDINAL
ftr-466	321	1	42	DATE
ftr-466	322	1	u.s.	GPE
ftr-466	323	1	43	DATE
ftr-466	325	1	1.897-1(d)(2)(ii)(b	CARDINAL
ftr-466	325	2	first	ORDINAL
ftr-466	326	1	3:8	CARDINAL
ftr-466	326	2	1	CARDINAL
ftr-466	327	1	1	CARDINAL
ftr-466	327	2	2	CARDINAL
ftr-466	339	1	9 month	DATE
ftr-466	339	2	10	MONEY
ftr-466	340	1	jack	PERSON
ftr-466	340	2	the next 9 months	DATE
ftr-466	341	1	jack	PERSON
ftr-466	342	1	jack	PERSON
ftr-466	342	2	jill	PERSON
ftr-466	342	3	2,000	MONEY
ftr-466	342	4	today	DATE
ftr-466	342	5	1,000 bushels	QUANTITY
ftr-466	342	6	9 months	DATE
ftr-466	342	7	12,000	MONEY
ftr-466	343	1	2	MONEY
ftr-466	343	2	12	MONEY
ftr-466	344	1	jack	PERSON
ftr-466	344	2	12,000	MONEY
ftr-466	344	3	jill	PERSON
ftr-466	344	4	10	MONEY
ftr-466	344	5	12,000	MONEY
ftr-466	344	6	1,000 bushels	QUANTITY
ftr-466	344	7	44	DATE
ftr-466	347	1	78-182	CARDINAL
ftr-466	347	2	1978-2	DATE
ftr-466	347	3	265	CARDINAL
ftr-466	348	1	45	CARDINAL
ftr-466	348	2	1	CARDINAL
ftr-466	348	3	andrea s. kramer	PERSON
ftr-466	348	4	100	CARDINAL
ftr-466	348	5	1991	DATE
ftr-466	349	1	19971	DATE
ftr-466	349	2	florida	GPE
ftr-466	349	3	2,000	MONEY
ftr-466	350	1	jill	PERSON
ftr-466	351	1	jill	PERSON
ftr-466	352	1	jack	PERSON
ftr-466	353	1	jack	PERSON
ftr-466	353	2	jill	PERSON
ftr-466	354	1	jack	PERSON
ftr-466	354	2	premium.46 jack	PERSON
ftr-466	355	1	10	MONEY
ftr-466	355	2	jack	PERSON
ftr-466	356	1	jack	PERSON
ftr-466	356	2	9 months	DATE
ftr-466	356	3	between $10 and $12	MONEY
ftr-466	357	1	jack	PERSON
ftr-466	357	2	2	MONEY
ftr-466	357	3	between $10 and $12	MONEY
ftr-466	358	1	jack	PERSON
ftr-466	358	2	between $8 and $10	MONEY
ftr-466	359	1	9 months	DATE
ftr-466	359	2	12	MONEY
ftr-466	359	3	jack	PERSON
ftr-466	360	1	15	MONEY
ftr-466	360	2	jack	PERSON
ftr-466	360	3	15	MONEY
ftr-466	360	4	13	MONEY
ftr-466	360	5	15	MONEY
ftr-466	360	6	2	MONEY
ftr-466	361	1	jack	PERSON
ftr-466	365	1	jill	PERSON
ftr-466	365	2	2,000	MONEY
ftr-466	366	1	jill's	ORG
ftr-466	366	2	10	MONEY
ftr-466	367	1	2	MONEY
ftr-466	367	2	12	MONEY
ftr-466	368	1	jack	PERSON
ftr-466	368	2	0	MONEY
ftr-466	369	1	jill	PERSON
ftr-466	369	2	10	MONEY
ftr-466	369	3	10,000	MONEY
ftr-466	370	1	46	CARDINAL
ftr-466	371	1	henry d. shereff	PERSON
ftr-466	371	2	148	CARDINAL
ftr-466	371	3	1990	DATE
ftr-466	373	1	78-182	CARDINAL
ftr-466	373	2	1978-1	DATE
ftr-466	373	3	265	CARDINAL
ftr-466	375	1	148	CARDINAL
ftr-466	377	1	francis d. feeney	PERSON
ftr-466	377	2	1991	DATE
ftr-466	378	1	3:8	CARDINAL
ftr-466	380	1	jack	PERSON
ftr-466	382	1	lilly	ORG
ftr-466	383	1	9 months	DATE
ftr-466	384	1	the next 9 months	DATE
ftr-466	386	1	lilly	ORG
ftr-466	386	2	larry	PERSON
ftr-466	386	3	2	MONEY
ftr-466	386	4	9 months	DATE
ftr-466	386	5	8	MONEY
ftr-466	387	1	larry	PERSON
ftr-466	387	2	the next 9 months	DATE
ftr-466	388	1	larry	PERSON
ftr-466	388	2	lilly	ORG
ftr-466	389	1	lilly	ORG
ftr-466	390	1	lilly	ORG
ftr-466	390	2	the next 9 months	DATE
ftr-466	391	1	9 months	DATE
ftr-466	391	2	lilly	ORG
ftr-466	391	3	larry	PERSON
ftr-466	391	4	10	MONEY
ftr-466	391	5	2	MONEY
ftr-466	392	1	9 months	DATE
ftr-466	392	2	between $8 and $9	MONEY
ftr-466	392	3	lilly	ORG
ftr-466	393	1	between $10 and $11	MONEY
ftr-466	394	1	lilly	ORG
ftr-466	395	1	8	MONEY
ftr-466	395	2	lilly	ORG
ftr-466	396	1	2	MONEY
ftr-466	396	2	lilly	ORG
ftr-466	397	1	4	MONEY
ftr-466	400	1	larry	PERSON
ftr-466	401	1	10	MONEY
ftr-466	401	2	larry	PERSON
ftr-466	401	3	lilly	ORG
ftr-466	402	1	larry	PERSON
ftr-466	405	1	19971	DATE
ftr-466	405	2	florida	GPE
ftr-466	408	1	1	CARDINAL
ftr-466	408	2	lilly	ORG
ftr-466	408	3	larry	PERSON
ftr-466	408	4	25	MONEY
ftr-466	409	1	lilly	ORG
ftr-466	409	2	larry	PERSON
ftr-466	410	1	larry	PERSON
ftr-466	410	2	17	MONEY
ftr-466	410	3	8	MONEY
ftr-466	410	4	25	MONEY
ftr-466	411	1	larry	PERSON
ftr-466	411	2	lilly	ORG
ftr-466	411	3	17	MONEY
ftr-466	412	1	larry	PERSON
ftr-466	412	2	15	MONEY
ftr-466	412	3	17	MONEY
ftr-466	412	4	lilly	ORG
ftr-466	412	5	minus $2	MONEY
ftr-466	413	1	lilly	ORG
ftr-466	413	2	15	MONEY
ftr-466	413	3	17	MONEY
ftr-466	413	4	larry	ORG
ftr-466	413	5	minus $2	MONEY
ftr-466	413	6	larry	PERSON
ftr-466	414	1	2	CARDINAL
ftr-466	414	2	2	MONEY
ftr-466	415	1	lilly	ORG
ftr-466	415	2	larry	PERSON
ftr-466	417	1	lilly	ORG
ftr-466	417	2	larry	PERSON
ftr-466	421	1	2	CARDINAL
ftr-466	421	2	contract.48	NORP
ftr-466	421	3	47	DATE
ftr-466	422	1	virginia	GPE
ftr-466	422	2	coal & coke co.	ORG
ftr-466	423	1	37 b.t.a	QUANTITY
ftr-466	423	2	1938	DATE
ftr-466	423	3	99	CARDINAL
ftr-466	423	4	919	CARDINAL
ftr-466	423	5	4th	ORDINAL
ftr-466	423	6	1938	DATE
ftr-466	424	1	307	CARDINAL
ftr-466	424	2	630	CARDINAL
ftr-466	426	1	58	CARDINAL
ftr-466	426	2	19581	CARDINAL
ftr-466	426	3	279	CARDINAL
ftr-466	426	4	283	CARDINAL
ftr-466	428	1	bruce kayle	PERSON
ftr-466	429	1	48	CARDINAL
ftr-466	429	2	233	CARDINAL
ftr-466	429	3	1993	DATE
ftr-466	430	1	48	DATE
ftr-466	432	1	kayle	PERSON
ftr-466	432	2	supra	PERSON
ftr-466	432	3	47	DATE
ftr-466	432	4	236	CARDINAL
ftr-466	433	1	3:8	CARDINAL
ftr-466	433	2	capital.49	ORG
ftr-466	433	3	49	DATE
ftr-466	434	1	three	CARDINAL
ftr-466	435	1	first	ORDINAL
ftr-466	436	1	1234	CARDINAL
ftr-466	437	1	second	ORDINAL
ftr-466	437	2	1256	CARDINAL
ftr-466	438	1	third	ORDINAL
ftr-466	438	2	1234a	DATE
ftr-466	438	3	§§ 1234 and	ORG
ftr-466	438	4	1256	CARDINAL
ftr-466	439	1	section 1234(b)(1	LAW
ftr-466	442	1	one	CARDINAL
ftr-466	442	2	1234(b	DATE
ftr-466	445	1	the last day	DATE
ftr-466	447	1	1256	CARDINAL
ftr-466	448	1	1256(c)(1	CARDINAL
ftr-466	449	1	40%	PERCENT
ftr-466	449	2	60%	PERCENT
ftr-466	450	1	1256(a)(3	CARDINAL
ftr-466	451	1	1256	CARDINAL
ftr-466	452	1	1256(a)(2	CARDINAL
ftr-466	453	1	1	CARDINAL
ftr-466	453	2	2	CARDINAL
ftr-466	454	1	1256(b	CARDINAL
ftr-466	455	1	section 1234a	LAW
ftr-466	455	2	1	CARDINAL
ftr-466	455	3	§§ 1234	ORG
ftr-466	455	4	1256	CARDINAL
ftr-466	455	5	2	CARDINAL
ftr-466	455	6	1234(b)(2	CARDINAL
ftr-466	456	1	section 1234a(1	LAW
ftr-466	457	1	35	CARDINAL
ftr-466	457	2	1234a	DATE
ftr-466	459	1	section 1234(a	LAW
ftr-466	460	1	section 1234(a	LAW
ftr-466	462	1	1256	CARDINAL
ftr-466	463	1	1256(a)(1	CARDINAL
ftr-466	464	1	19971	DATE
ftr-466	464	2	florida	GPE
ftr-466	464	3	section 1092.5' 3	LAW
ftr-466	464	4	options.-options	GPE
ftr-466	465	1	u.s.	GPE
ftr-466	465	2	m. contingent	PERSON
ftr-466	466	1	one	CARDINAL
ftr-466	468	1	50	CARDINAL
ftr-466	472	1	78-182	CARDINAL
ftr-466	472	2	1978-1	DATE
ftr-466	472	3	265	CARDINAL
ftr-466	472	4	267	CARDINAL
ftr-466	474	1	268	CARDINAL
ftr-466	476	1	266	CARDINAL
ftr-466	478	1	268	CARDINAL
ftr-466	479	1	1256	CARDINAL
ftr-466	480	1	section 1256(c)(1	LAW
ftr-466	483	1	51	CARDINAL
ftr-466	484	1	180-186	CARDINAL
ftr-466	485	1	52	CARDINAL
ftr-466	487	1	53	CARDINAL
ftr-466	487	2	1234a	DATE
ftr-466	488	1	49	CARDINAL
ftr-466	489	1	54	DATE
ftr-466	491	1	55	CARDINAL
ftr-466	492	1	u.s.	GPE
ftr-466	493	1	u.s.	GPE
ftr-466	494	1	u.s.	GPE
ftr-466	496	1	1.897-1(d)(2)(ii)(b	CARDINAL
ftr-466	496	2	first	ORDINAL
ftr-466	497	1	3:8	CARDINAL
ftr-466	497	2	1	CARDINAL
ftr-466	498	1	one	CARDINAL
ftr-466	498	2	three	CARDINAL
ftr-466	498	3	6	CARDINAL
ftr-466	498	4	1	CARDINAL
ftr-466	498	5	2	CARDINAL
ftr-466	498	6	zero	CARDINAL
ftr-466	499	1	56	CARDINAL
ftr-466	500	1	57	CARDINAL
ftr-466	501	1	corporadon	GPE
ftr-466	502	1	6a	CARDINAL
ftr-466	502	2	victoria a. braucher	PERSON
ftr-466	502	3	fletcher cyclopedia	ORG
ftr-466	502	4	5	CARDINAL
ftr-466	503	1	ed	PERSON
ftr-466	504	1	1997	DATE
ftr-466	506	1	d.	NORP
ftr-466	507	1	d.	NORP
ftr-466	508	1	d.	NORP
ftr-466	510	1	three	CARDINAL
ftr-466	510	2	zero	CARDINAL
ftr-466	511	1	david c. garlock	PERSON
ftr-466	511	2	3d	CARDINAL
ftr-466	511	3	1996	DATE
ftr-466	513	1	richard a. brealey &	PERSON
ftr-466	513	2	stewart c. myers	PERSON
ftr-466	513	3	319	CARDINAL
ftr-466	513	4	4th	ORDINAL
ftr-466	513	5	1991	DATE
ftr-466	515	1	d.	NORP
ftr-466	516	1	451	CARDINAL
ftr-466	517	1	the taxable year	DATE
ftr-466	519	1	1.451-1(a	CARDINAL
ftr-466	520	1	the taxable year	DATE
ftr-466	522	1	1.451-1(a	CARDINAL
ftr-466	528	1	861	CARDINAL
ftr-466	528	2	a)(l	GPE
ftr-466	529	1	the united states	GPE
ftr-466	529	2	30%	PERCENT
ftr-466	532	1	falkoff v. commissioner	PERSON
ftr-466	532	2	62	CARDINAL
ftr-466	532	3	200	CARDINAL
ftr-466	532	4	206	CARDINAL
ftr-466	532	5	1974	DATE
ftr-466	536	1	19971	DATE
ftr-466	536	2	florida	GPE
ftr-466	536	3	zero	CARDINAL
ftr-466	536	4	one	CARDINAL
ftr-466	536	5	maturity.58	ORG
ftr-466	536	6	zero	CARDINAL
ftr-466	537	1	zero	CARDINAL
ftr-466	537	2	one	CARDINAL
ftr-466	538	1	zero	CARDINAL
ftr-466	538	2	zero	CARDINAL
ftr-466	538	3	1272	CARDINAL
ftr-466	538	4	1275	CARDINAL
ftr-466	538	5	oid	ORG
ftr-466	538	6	oid	ORG
ftr-466	538	7	each taxable year	DATE
ftr-466	538	8	zero	CARDINAL
ftr-466	539	1	oid	ORG
ftr-466	539	2	zero	CARDINAL
ftr-466	539	3	zero	CARDINAL
ftr-466	539	4	oid	ORG
ftr-466	541	1	30%	PERCENT
ftr-466	541	2	871(a)(1	CARDINAL
ftr-466	541	3	1441	CARDINAL
ftr-466	542	1	64	CARDINAL
ftr-466	542	2	cdis.-cdis	DATE
ftr-466	542	3	58	DATE
ftr-466	542	4	2	CARDINAL
ftr-466	542	5	andrea s. kramer	PERSON
ftr-466	542	6	874	CARDINAL
ftr-466	542	7	ed	PERSON
ftr-466	542	8	1991	DATE
ftr-466	543	1	59	DATE
ftr-466	543	2	1273(a)(1	CARDINAL
ftr-466	544	1	60	CARDINAL
ftr-466	544	2	1272(a)(1	CARDINAL
ftr-466	545	1	61	CARDINAL
ftr-466	547	1	62	CARDINAL
ftr-466	548	1	zero	CARDINAL
ftr-466	548	2	oid	ORG
ftr-466	549	1	irc § 163(e	ORG
ftr-466	550	1	63	DATE
ftr-466	551	1	64	DATE
ftr-466	552	1	65	CARDINAL
ftr-466	553	1	180-186	CARDINAL
ftr-466	554	1	66	CARDINAL
ftr-466	555	1	cdi	ORG
ftr-466	556	1	alvin c. warren	PERSON
ftr-466	556	2	jr.	PERSON
ftr-466	556	3	107	CARDINAL
ftr-466	557	1	l. rev	PERSON
ftr-466	557	2	460,483	CARDINAL
ftr-466	557	3	1993	DATE
ftr-466	559	1	1	CARDINAL
ftr-466	559	2	2	CARDINAL
ftr-466	559	3	500	CARDINAL
ftr-466	560	1	1992	DATE
ftr-466	560	2	merrill lynch	ORG
ftr-466	560	3	five-year	DATE
ftr-466	560	4	115%	PERCENT
ftr-466	561	1	louis s. freeman &	PERSON
ftr-466	561	2	richard m. lipton	PERSON
ftr-466	561	3	72	CARDINAL
ftr-466	561	4	947	CARDINAL
ftr-466	561	5	967	CARDINAL
ftr-466	561	6	1994	DATE
ftr-466	562	1	3:8	CARDINAL
ftr-466	562	2	instr	ORG
ftr-466	563	1	1	CARDINAL
ftr-466	563	2	2	CARDINAL
ftr-466	564	1	one	CARDINAL
ftr-466	565	1	standard & poor's	ORG
ftr-466	565	2	500	CARDINAL
ftr-466	566	1	merrill lynch	ORG
ftr-466	566	2	five-year	DATE
ftr-466	566	3	one	CARDINAL
ftr-466	567	1	kenneth heitner &	ORG
ftr-466	567	2	jonathan kushner	PERSON
ftr-466	568	1	46	CARDINAL
ftr-466	569	1	43	CARDINAL
ftr-466	569	2	84	CARDINAL
ftr-466	569	3	1992	DATE
ftr-466	571	1	1990	DATE
ftr-466	571	2	walt disney company	ORG
ftr-466	571	3	$1.5 billion	MONEY
ftr-466	571	4	411.99	MONEY
ftr-466	571	5	6%	PERCENT
ftr-466	572	1	1,000	MONEY
ftr-466	573	1	lyon	ORG
ftr-466	573	2	walt disney company	ORG
ftr-466	574	1	lyon	ORG
ftr-466	574	2	disney	ORG
ftr-466	574	3	zero	CARDINAL
ftr-466	575	1	79	DATE
ftr-466	577	1	freeman & lipton	ORG
ftr-466	577	2	952	CARDINAL
ftr-466	577	3	salomon, inc.	ORG
ftr-466	577	4	digital equipment corporation, inc.	ORG
ftr-466	578	1	67	CARDINAL
ftr-466	579	1	14.5%	PERCENT
ftr-466	580	1	freeman & upton	ORG
ftr-466	580	2	66	CARDINAL
ftr-466	580	3	958	CARDINAL
ftr-466	584	1	the cdi regulations	ORG
ftr-466	587	1	1	CARDINAL
ftr-466	587	2	1275-4(c)(4	CARDINAL
ftr-466	592	1	100x dollars	MONEY
ftr-466	593	1	zero	CARDINAL
ftr-466	594	1	10%	PERCENT
ftr-466	595	1	5%	PERCENT
ftr-466	595	2	year	DATE
ftr-466	595	3	five years	DATE
ftr-466	596	1	five years	DATE
ftr-466	596	2	150x dollars	MONEY
ftr-466	596	3	five yearly	DATE
ftr-466	597	1	6%	PERCENT
ftr-466	598	1	two	CARDINAL
ftr-466	598	2	e. d's	ORG
ftr-466	598	3	zero	CARDINAL
ftr-466	599	1	five-year	DATE
ftr-466	599	2	five	CARDINAL
ftr-466	599	3	annual	DATE
ftr-466	599	4	100x dollars	MONEY
ftr-466	599	5	10%	PERCENT
ftr-466	600	1	five years	DATE
ftr-466	600	2	150x dollars	MONEY
ftr-466	601	1	one	CARDINAL
ftr-466	601	2	two	CARDINAL
ftr-466	601	3	100x dollars	MONEY
ftr-466	601	4	150x dollars	MONEY
ftr-466	601	5	five years	DATE
ftr-466	602	1	two	CARDINAL
ftr-466	603	1	19971	DATE
ftr-466	603	2	florida	GPE
ftr-466	603	3	one	CARDINAL
ftr-466	603	4	cdi	ORG
ftr-466	604	1	cdi	ORG
ftr-466	606	1	1	CARDINAL
ftr-466	606	2	1,000	MONEY
ftr-466	606	3	2	CARDINAL
ftr-466	606	4	one	CARDINAL
ftr-466	606	5	10 years	DATE
ftr-466	606	6	4 ounces	QUANTITY
ftr-466	611	1	typicauy69	ORG
ftr-466	611	2	two	CARDINAL
ftr-466	612	1	david hariton	PERSON
ftr-466	612	2	first	ORDINAL
ftr-466	613	1	no more than 50 percent	PERCENT
ftr-466	614	1	125 percent	PERCENT
ftr-466	615	1	david p. hariton	PERSON
ftr-466	615	2	58	CARDINAL
ftr-466	615	3	1231	CARDINAL
ftr-466	615	4	1242	CARDINAL
ftr-466	615	5	mar. 1, 1993	DATE
ftr-466	619	1	david p. hariton	PERSON
ftr-466	619	2	51	CARDINAL
ftr-466	619	3	235	CARDINAL
ftr-466	619	4	239	CARDINAL
ftr-466	619	5	15, 1991	DATE
ftr-466	623	1	lawrence lokken	PERSON
ftr-466	623	2	51	CARDINAL
ftr-466	623	3	495	CARDINAL
ftr-466	623	4	503-04	CARDINAL
ftr-466	623	5	29, 1991	DATE
ftr-466	624	1	69	CARDINAL
ftr-466	626	1	edward d. kleinbard	PERSON
ftr-466	626	2	69 tex	QUANTITY
ftr-466	626	3	l. rev	PERSON
ftr-466	626	4	1319	CARDINAL
ftr-466	626	5	1991	DATE
ftr-466	627	1	times mirror co.	ORG
ftr-466	627	2	2.3%	PERCENT
ftr-466	628	1	two years	DATE
ftr-466	629	1	five-year	DATE
ftr-466	630	1	first	ORDINAL
ftr-466	631	1	second	ORDINAL
ftr-466	633	1	1	CARDINAL
ftr-466	633	2	15-year	DATE
ftr-466	633	3	2	CARDINAL
ftr-466	634	1	xyz co.	ORG
ftr-466	634	2	1,000	MONEY
ftr-466	634	3	one	CARDINAL
ftr-466	634	4	15 years	DATE
ftr-466	634	5	20 barrels	QUANTITY
ftr-466	635	1	xyz co.	ORG
ftr-466	635	2	15-year	DATE
ftr-466	637	1	3	CARDINAL
ftr-466	637	2	cdis a. background.-section 1275(d	ORG
ftr-466	639	1	sheppard	PERSON
ftr-466	639	2	4	CARDINAL
ftr-466	639	3	70	DATE
ftr-466	640	1	4	CARDINAL
ftr-466	640	2	954	CARDINAL
ftr-466	640	3	one	CARDINAL
ftr-466	641	1	15-year	DATE
ftr-466	641	2	cdi	ORG
ftr-466	641	3	one	CARDINAL
ftr-466	641	4	year 15	DATE
ftr-466	642	1	71	CARDINAL
ftr-466	643	1	matthew p. haskins	PERSON
ftr-466	643	2	irs	ORG
ftr-466	643	3	32	CARDINAL
ftr-466	644	1	j.	PERSON
ftr-466	644	2	legis	GPE
ftr-466	645	1	525	CARDINAL
ftr-466	645	2	531	CARDINAL
ftr-466	645	3	543	CARDINAL
ftr-466	645	4	1995	DATE
ftr-466	646	1	about twenty	CARDINAL
ftr-466	647	1	supra	PERSON
ftr-466	647	2	66	CARDINAL
ftr-466	647	3	44	DATE
ftr-466	649	1	kelley holland et al	PERSON
ftr-466	650	1	may 16, 1994	DATE
ftr-466	650	2	81	DATE
ftr-466	651	1	72	CARDINAL
ftr-466	651	2	section 1275(d	LAW
ftr-466	651	3	t]he	CARDINAL
ftr-466	651	4	19971	DATE
ftr-466	651	5	florida	GPE
ftr-466	651	6	ten years	DATE
ftr-466	651	7	1996	DATE
ftr-466	651	8	cdi	ORG
ftr-466	651	9	between 1986 and 1996	DATE
ftr-466	651	10	four	CARDINAL
ftr-466	651	11	only one	CARDINAL
ftr-466	652	1	1991	DATE
ftr-466	652	2	1	CARDINAL
ftr-466	652	3	two	CARDINAL
ftr-466	652	4	zero	CARDINAL
ftr-466	652	5	contract);76	ORG
ftr-466	652	6	2	CARDINAL
ftr-466	652	7	zero	CARDINAL
ftr-466	652	8	3	CARDINAL
ftr-466	652	9	cdi	ORG
ftr-466	652	10	zero	CARDINAL
ftr-466	652	11	cdi	ORG
ftr-466	652	12	oid	ORG
ftr-466	652	13	zero	CARDINAL
ftr-466	652	14	cdi	ORG
ftr-466	652	15	1	CARDINAL
ftr-466	652	16	2	CARDINAL
ftr-466	652	17	73	CARDINAL
ftr-466	653	1	garlock	PERSON
ftr-466	653	2	supra	PERSON
ftr-466	653	3	57	CARDINAL
ftr-466	653	4	6-1 to	CARDINAL
ftr-466	653	5	74	DATE
ftr-466	654	1	cdi	ORG
ftr-466	654	2	new york	GPE
ftr-466	654	3	1.1275-4	DATE
ftr-466	654	4	61	CARDINAL
ftr-466	654	5	1241	CARDINAL
ftr-466	654	6	1242	CARDINAL
ftr-466	654	7	dec. 6, 1993	DATE
ftr-466	655	1	75	CARDINAL
ftr-466	657	1	1.1275-4(g	CARDINAL
ftr-466	657	2	56	CARDINAL
ftr-466	658	1	8308	DATE
ftr-466	658	2	1991	DATE
ftr-466	659	1	76	DATE
ftr-466	661	1	1.1275-4(g)(2)-(3	CARDINAL
ftr-466	661	2	56	CARDINAL
ftr-466	661	3	fed	ORG
ftr-466	662	1	8308	DATE
ftr-466	662	2	1991	DATE
ftr-466	663	1	77	DATE
ftr-466	665	1	1.1275-4(g)(4	CARDINAL
ftr-466	665	2	56	CARDINAL
ftr-466	665	3	fed	ORG
ftr-466	666	1	8308	DATE
ftr-466	666	2	1991	DATE
ftr-466	668	1	1	CARDINAL
ftr-466	668	2	cdi	ORG
ftr-466	668	3	2	CARDINAL
ftr-466	668	4	cdi	ORG
ftr-466	668	5	3	CARDINAL
ftr-466	670	1	1.1275-4(g)(1	CARDINAL
ftr-466	670	2	56	CARDINAL
ftr-466	670	3	fed	ORG
ftr-466	671	1	8308	DATE
ftr-466	671	2	1991	DATE
ftr-466	674	1	79	CARDINAL
ftr-466	676	1	1.1272-1	CARDINAL
ftr-466	676	2	1.1274	CARDINAL
ftr-466	676	3	1.1275-2	CARDINAL
ftr-466	676	4	-6	DATE
ftr-466	677	1	cdi	ORG
ftr-466	678	1	3:8	CARDINAL
ftr-466	679	1	the cdi regulations require	ORG
ftr-466	679	2	1	CARDINAL
ftr-466	679	3	cdi	ORG
ftr-466	679	4	2	CARDINAL
ftr-466	680	1	the cdi regulations	ORG
ftr-466	681	1	cdi	ORG
ftr-466	681	2	cdi	ORG
ftr-466	681	3	cdi	ORG
ftr-466	682	1	section 1092	LAW
ftr-466	682	2	section 1092.8	LAW
ftr-466	682	3	cdi	ORG
ftr-466	682	4	section 1092.86	LAW
ftr-466	682	5	section 1092	LAW
ftr-466	683	1	80	CARDINAL
ftr-466	684	1	68	CARDINAL
ftr-466	684	2	81	CARDINAL
ftr-466	686	1	1.1275-4(b)(3)(i	CARDINAL
ftr-466	687	1	82	CARDINAL
ftr-466	688	1	daniel shefter	PERSON
ftr-466	688	2	72	CARDINAL
ftr-466	688	3	479	CARDINAL
ftr-466	688	4	479	CARDINAL
ftr-466	688	5	july 22, 1996	DATE
ftr-466	688	6	cdi	ORG
ftr-466	689	1	cdi	ORG
ftr-466	689	2	cdi	ORG
ftr-466	689	3	cdi	ORG
ftr-466	690	1	83	CARDINAL
ftr-466	691	1	1.1275-6	CARDINAL
ftr-466	691	2	84	CARDINAL
ftr-466	692	1	edward d. kleinbard et al.	PERSON
ftr-466	692	2	72	CARDINAL
ftr-466	692	3	499	CARDINAL
ftr-466	692	4	504	CARDINAL
ftr-466	692	5	july 22, 1996	DATE
ftr-466	693	1	85	CARDINAL
ftr-466	694	1	180-186	CARDINAL
ftr-466	694	2	texl 86	ORG
ftr-466	695	1	sheppard	ORG
ftr-466	695	2	4	CARDINAL
ftr-466	695	3	1594-96	DATE
ftr-466	695	4	87	CARDINAL
ftr-466	697	1	section 1092(d)(2	LAW
ftr-466	698	1	19971	DATE
ftr-466	698	2	florida	GPE
ftr-466	698	3	defin*ng	ORG
ftr-466	698	4	1092(d)(2	CARDINAL
ftr-466	703	1	section 1092(d)(2	LAW
ftr-466	704	1	congress	ORG
ftr-466	705	1	congress	ORG
ftr-466	706	1	congress	ORG
ftr-466	710	1	98-369	CARDINAL
ftr-466	710	2	907	CARDINAL
ftr-466	716	1	1.1092(d)-i	CARDINAL
ftr-466	720	1	1092	CARDINAL
ftr-466	722	1	88-31	DATE
ftr-466	723	1	1988-1	DATE
ftr-466	723	2	302	CARDINAL
ftr-466	725	1	cdi	ORG
ftr-466	726	1	section 1092	LAW
ftr-466	727	1	the cdi regulations i.	ORG
ftr-466	727	2	the cdi regulations	ORG
ftr-466	729	1	section 1092	LAW
ftr-466	730	1	first	ORDINAL
ftr-466	730	2	cdi	ORG
ftr-466	731	1	second	ORDINAL
ftr-466	731	2	cdi	ORG
ftr-466	734	1	cdi	ORG
ftr-466	735	1	88	CARDINAL
ftr-466	736	1	1,000	MONEY
ftr-466	736	2	today	DATE
ftr-466	736	3	10 years	DATE
ftr-466	736	4	4 ounces	QUANTITY
ftr-466	738	1	10 years	DATE
ftr-466	738	2	4 ounces	QUANTITY
ftr-466	739	1	cdi	ORG
ftr-466	741	1	two	CARDINAL
ftr-466	741	2	one	CARDINAL
ftr-466	744	1	each year	DATE
ftr-466	746	1	89	DATE
ftr-466	747	1	180-186	CARDINAL
ftr-466	748	1	90	CARDINAL
ftr-466	749	1	the cdi regulations:	ORG
ftr-466	749	2	1	CARDINAL
ftr-466	749	3	2	CARDINAL
ftr-466	750	1	19971	DATE
ftr-466	750	2	florida	GPE
ftr-466	750	3	ten year	DATE
ftr-466	751	1	91	CARDINAL
ftr-466	752	1	shefter	PERSON
ftr-466	752	2	supra	PERSON
ftr-466	752	3	82	CARDINAL
ftr-466	752	4	486	CARDINAL
ftr-466	752	5	92	CARDINAL
ftr-466	753	1	david p. hariton	PERSON
ftr-466	753	2	361	CARDINAL
ftr-466	753	3	pli	ORG
ftr-466	753	4	1015	CARDINAL
ftr-466	753	5	1022-1024	CARDINAL
ftr-466	753	6	1994	DATE
ftr-466	755	1	sheppard	PERSON
ftr-466	755	2	4	CARDINAL
ftr-466	755	3	1594	DATE
ftr-466	756	1	sheppard	PERSON
ftr-466	756	2	4	CARDINAL
ftr-466	757	1	james s. eustice	PERSON
ftr-466	757	2	treasury	ORG
ftr-466	757	3	71	CARDINAL
ftr-466	757	4	1657	CARDINAL
ftr-466	757	5	1657	DATE
ftr-466	757	6	june 17, 1996	DATE
ftr-466	758	1	the 20th century	DATE
ftr-466	758	2	the 21st	DATE
ftr-466	759	1	93	CARDINAL
ftr-466	760	1	one	CARDINAL
ftr-466	760	2	two	CARDINAL
ftr-466	761	1	first	ORDINAL
ftr-466	762	1	second	ORDINAL
ftr-466	762	2	cdi	ORG
ftr-466	763	1	first	ORDINAL
ftr-466	764	1	second	ORDINAL
ftr-466	766	1	83	CARDINAL
ftr-466	767	1	1983-2	DATE
ftr-466	768	1	1,000	MONEY
ftr-466	768	2	50	CARDINAL
ftr-466	768	3	1,000	MONEY
ftr-466	769	1	quarterly	DATE
ftr-466	770	1	d.	NORP
ftr-466	770	2	1) $	MONEY
ftr-466	770	3	600	MONEY
ftr-466	770	4	2	CARDINAL
ftr-466	770	5	50	CARDINAL
ftr-466	772	1	1	CARDINAL
ftr-466	772	2	600	MONEY
ftr-466	772	3	more than 40%	PERCENT
ftr-466	772	4	2	CARDINAL
ftr-466	773	1	arcn	PERSON
ftr-466	773	2	arcn	PERSON
ftr-466	774	1	600	MONEY
ftr-466	775	1	94	CARDINAL
ftr-466	776	1	more than 40 percent	PERCENT
ftr-466	776	2	arcn	PERSON
ftr-466	777	1	41	DATE
ftr-466	778	1	85	CARDINAL
ftr-466	779	1	1985-2	DATE
ftr-466	779	2	60	CARDINAL
ftr-466	780	1	12-year	DATE
ftr-466	780	2	quarterly	DATE
ftr-466	781	1	1	CARDINAL
ftr-466	781	2	2	CARDINAL
ftr-466	783	1	61	DATE
ftr-466	784	1	1	CARDINAL
ftr-466	784	2	2	CARDINAL
ftr-466	784	3	hg	ORG
ftr-466	785	1	85	CARDINAL
ftr-466	786	1	d.	NORP
ftr-466	786	2	94	CARDINAL
ftr-466	787	1	1994	DATE
ftr-466	787	2	1 g.b	QUANTITY
ftr-466	787	3	357	CARDINAL
ftr-466	789	1	d.	NORP
ftr-466	789	2	94	CARDINAL
ftr-466	789	3	94	CARDINAL
ftr-466	790	1	hariton	PERSON
ftr-466	790	2	supra	PERSON
ftr-466	790	3	92	CARDINAL
ftr-466	790	4	1064	CARDINAL
ftr-466	790	5	aii	ORG
ftr-466	791	1	cdi	ORG
ftr-466	792	1	88-31	DATE
ftr-466	792	2	87	CARDINAL
ftr-466	792	3	gdi	ORG
ftr-466	792	4	cdi	ORG
ftr-466	793	1	1988	DATE
ftr-466	793	2	1 g.b	QUANTITY
ftr-466	793	3	302	CARDINAL
ftr-466	798	1	94	CARDINAL
ftr-466	799	1	1	CARDINAL
ftr-466	799	2	2	CARDINAL
ftr-466	800	1	zero	CARDINAL
ftr-466	801	1	zero	CARDINAL
ftr-466	802	1	freeman & lipton	ORG
ftr-466	802	2	66	CARDINAL
ftr-466	802	3	954-55	MONEY
ftr-466	802	4	two	CARDINAL
ftr-466	804	1	19971	DATE
ftr-466	804	2	florida	GPE
ftr-466	805	1	1	CARDINAL
ftr-466	807	1	97	CARDINAL
ftr-466	807	2	99	CARDINAL
ftr-466	809	1	69	CARDINAL
ftr-466	809	2	1338	CARDINAL
ftr-466	809	3	david p. hariton	PERSON
ftr-466	809	4	ed kleinbard's	PERSON
ftr-466	809	5	52	CARDINAL
ftr-466	809	6	1221	CARDINAL
ftr-466	809	7	1222	DATE
ftr-466	809	8	sept. 2, 1991	DATE
ftr-466	809	9	kleinbard	PERSON
ftr-466	810	1	section 1.446-3	LAW
ftr-466	813	1	1.446-3	CARDINAL
ftr-466	815	1	kevin dolan & carolyn dupuy	ORG
ftr-466	815	2	15	CARDINAL
ftr-466	815	3	161	CARDINAL
ftr-466	815	4	178	CARDINAL
ftr-466	815	5	1995	DATE
ftr-466	816	1	96	CARDINAL
ftr-466	817	1	1.446-3(c)(1	CARDINAL
ftr-466	817	2	one	CARDINAL
ftr-466	818	1	97	CARDINAL
ftr-466	820	1	john hull	PERSON
ftr-466	820	2	125	CARDINAL
ftr-466	820	3	2d	DATE
ftr-466	820	4	1993	DATE
ftr-466	822	1	98	CARDINAL
ftr-466	823	1	warren	PERSON
ftr-466	823	2	supra	PERSON
ftr-466	823	3	66	CARDINAL
ftr-466	823	4	487	CARDINAL
ftr-466	824	1	8%	PERCENT
ftr-466	824	2	1,000	MONEY
ftr-466	824	3	five years	DATE
ftr-466	824	4	1,000	MONEY
ftr-466	824	5	five years	DATE
ftr-466	825	1	smith et al.	PERSON
ftr-466	825	2	21	CARDINAL
ftr-466	825	3	205	CARDINAL
ftr-466	827	1	warren	PERSON
ftr-466	827	2	supra	PERSON
ftr-466	827	3	66	CARDINAL
ftr-466	827	4	488	CARDINAL
ftr-466	829	1	warren	PERSON
ftr-466	829	2	supra	PERSON
ftr-466	829	3	66	CARDINAL
ftr-466	829	4	487-88	DATE
ftr-466	830	1	1,000	MONEY
ftr-466	830	2	ten years	DATE
ftr-466	830	3	6%	PERCENT
ftr-466	832	1	10%	PERCENT
ftr-466	834	1	3:8	CARDINAL
ftr-466	836	1	one	CARDINAL
ftr-466	836	2	first	ORDINAL
ftr-466	837	1	'13	DATE
ftr-466	838	1	first	ORDINAL
ftr-466	839	1	6%	PERCENT
ftr-466	845	1	99	CARDINAL
ftr-466	845	2	supra	PERSON
ftr-466	845	3	45	CARDINAL
ftr-466	845	4	139	CARDINAL
ftr-466	845	5	100	CARDINAL
ftr-466	846	1	1.446-3(c)(1)(i	CARDINAL
ftr-466	846	2	2 kramer	PERSON
ftr-466	846	3	supra	PERSON
ftr-466	846	4	58	DATE
ftr-466	846	5	1421	CARDINAL
ftr-466	847	1	101	CARDINAL
ftr-466	849	1	102	CARDINAL
ftr-466	850	1	smith et al.	PERSON
ftr-466	850	2	21	CARDINAL
ftr-466	850	3	48-49	DATE
ftr-466	854	1	d.	NORP
ftr-466	855	1	103	CARDINAL
ftr-466	855	2	1	CARDINAL
ftr-466	855	3	supra	PERSON
ftr-466	855	4	45	CARDINAL
ftr-466	855	5	139	CARDINAL
ftr-466	856	1	104	CARDINAL
ftr-466	856	2	1	CARDINAL
ftr-466	856	3	supra	PERSON
ftr-466	856	4	45	CARDINAL
ftr-466	856	5	139	CARDINAL
ftr-466	857	1	one	CARDINAL
ftr-466	859	1	105	CARDINAL
ftr-466	859	2	1	CARDINAL
ftr-466	859	3	kramer	PERSON
ftr-466	859	4	supra	PERSON
ftr-466	859	5	45	CARDINAL
ftr-466	859	6	139	CARDINAL
ftr-466	860	1	kramer	PERSON
ftr-466	860	2	five years	DATE
ftr-466	861	1	every six months	DATE
ftr-466	861	2	$20 million	MONEY
ftr-466	861	3	one million barrels	QUANTITY
ftr-466	861	4	20	MONEY
ftr-466	862	1	every six months	DATE
ftr-466	862	2	one million barrels	QUANTITY
ftr-466	865	1	1997	DATE
ftr-466	865	2	florida	GPE
ftr-466	866	1	1	CARDINAL
ftr-466	866	2	2	CARDINAL
ftr-466	867	1	1	CARDINAL
ftr-466	867	2	2	CARDINAL
ftr-466	870	1	1	CARDINAL
ftr-466	870	2	2	CARDINAL
ftr-466	870	3	3	CARDINAL
ftr-466	870	4	4	CARDINAL
ftr-466	870	5	1	CARDINAL
ftr-466	870	6	3	CARDINAL
ftr-466	874	1	years	DATE
ftr-466	879	1	106	CARDINAL
ftr-466	879	2	1	CARDINAL
ftr-466	879	3	supra	PERSON
ftr-466	879	4	45	CARDINAL
ftr-466	879	5	139	CARDINAL
ftr-466	879	6	107	CARDINAL
ftr-466	880	1	erika w. nijenhuis	PERSON
ftr-466	880	2	reuven s. avi-yonah et al	PERSON
ftr-466	880	3	3:41	DATE
ftr-466	880	4	3-83	CARDINAL
ftr-466	884	1	3:8	CARDINAL
ftr-466	885	1	8%	PERCENT
ftr-466	885	2	x co.	ORG
ftr-466	886	1	x co.	ORG
ftr-466	886	2	approximately one year	DATE
ftr-466	887	1	x co.	ORG
ftr-466	887	2	x co.	ORG
ftr-466	888	1	insurance co.	ORG
ftr-466	888	2	x co.	ORG
ftr-466	888	3	the next year	DATE
ftr-466	889	1	x co.	ORG
ftr-466	889	2	every six months	DATE
ftr-466	889	3	x co.	ORG
ftr-466	889	4	x co.	ORG
ftr-466	890	1	insurance co.	ORG
ftr-466	890	2	x co.	ORG
ftr-466	891	1	x co.	ORG
ftr-466	893	1	x co.	ORG
ftr-466	894	1	the x co.	ORG
ftr-466	895	1	insurance co.	ORG
ftr-466	895	2	x co.	ORG
ftr-466	896	1	insurance co.	ORG
ftr-466	897	1	x co.	ORG
ftr-466	897	2	insurance co.	ORG
ftr-466	898	1	insurance co.	ORG
ftr-466	898	2	x co.	ORG
ftr-466	900	1	108	CARDINAL
ftr-466	901	1	kleinbard	PERSON
ftr-466	901	2	69	CARDINAL
ftr-466	901	3	1330-31	DATE
ftr-466	903	1	lee a. sheppard et al.	PERSON
ftr-466	904	1	54	CARDINAL
ftr-466	904	2	1314	DATE
ftr-466	904	3	1314	DATE
ftr-466	904	4	mar. 16, 1992	DATE
ftr-466	905	1	109	CARDINAL
ftr-466	906	1	1	CARDINAL
ftr-466	906	2	2	CARDINAL
ftr-466	907	1	19971	DATE
ftr-466	907	2	florida	GPE
ftr-466	908	1	0 2	CARDINAL
ftr-466	909	1	section 1.446-3	LAW
ftr-466	910	1	one year	DATE
ftr-466	910	2	one	CARDINAL
ftr-466	912	1	section 1.446-3	LAW
ftr-466	913	1	section 1.446-3(e)(2)(i	LAW
ftr-466	913	2	daily	DATE
ftr-466	913	3	the taxable year	DATE
ftr-466	914	1	2	CARDINAL
ftr-466	914	2	one	CARDINAL
ftr-466	915	1	two	CARDINAL
ftr-466	917	1	110	CARDINAL
ftr-466	922	1	111	CARDINAL
ftr-466	925	1	112	CARDINAL
ftr-466	926	1	1.446-3(e)(2)(i	CARDINAL
ftr-466	928	1	february 15, 1998	DATE
ftr-466	928	2	between november 1, 1997	DATE
ftr-466	928	3	january 31, 1998	DATE
ftr-466	930	1	1.446-3	CARDINAL
ftr-466	930	2	1997	DATE
ftr-466	930	3	february 1998	DATE
ftr-466	930	4	the 1997 months	DATE
ftr-466	931	1	3:8	CARDINAL
ftr-466	933	1	114	CARDINAL
ftr-466	935	1	section 1.446-3	LAW
ftr-466	937	1	section 1092	LAW
ftr-466	939	1	6	CARDINAL
ftr-466	939	2	1234a	DATE
ftr-466	940	1	7 section 1234a	DATE
ftr-466	942	1	113	CARDINAL
ftr-466	943	1	1.446-3(g)(4	CARDINAL
ftr-466	945	1	1	CARDINAL
ftr-466	945	2	2	CARDINAL
ftr-466	945	3	years	DATE
ftr-466	946	1	regs	PERSON
ftr-466	947	1	1.446-3(o(2)(i	CARDINAL
ftr-466	948	1	114	CARDINAL
ftr-466	950	1	1.446-3	CARDINAL
ftr-466	950	2	10%	PERCENT
ftr-466	950	3	40%	PERCENT
ftr-466	951	1	10%	PERCENT
ftr-466	951	2	40%	PERCENT
ftr-466	952	1	2	CARDINAL
ftr-466	952	2	3	CARDINAL
ftr-466	953	1	1.446-3(g)(6	DATE
ftr-466	954	1	115	CARDINAL
ftr-466	955	1	180-186	CARDINAL
ftr-466	955	2	david p. hariton	PERSON
ftr-466	956	1	50	CARDINAL
ftr-466	956	2	tax l. rev	PERSON
ftr-466	956	3	803	CARDINAL
ftr-466	956	4	812-13	CARDINAL
ftr-466	956	5	1995	DATE
ftr-466	957	1	116	CARDINAL
ftr-466	958	1	mary l. harmon & daniel	PERSON
ftr-466	958	2	378	CARDINAL
ftr-466	958	3	pli	ORG
ftr-466	958	4	475,482	CARDINAL
ftr-466	958	5	1995	DATE
ftr-466	959	1	supra	PERSON
ftr-466	959	2	115	CARDINAL
ftr-466	959	3	809-11	DATE
ftr-466	960	1	117	CARDINAL
ftr-466	961	1	1234a(l	CARDINAL
ftr-466	964	1	19971	DATE
ftr-466	964	2	florida	GPE
ftr-466	965	1	8	CARDINAL
ftr-466	966	1	9	CARDINAL
ftr-466	967	1	20	CARDINAL
ftr-466	967	2	1.863-7(b	CARDINAL
ftr-466	967	3	two	CARDINAL
ftr-466	969	1	gm	ORG
ftr-466	970	1	gm	ORG
ftr-466	971	1	gm	ORG
ftr-466	971	2	u.s.	GPE
ftr-466	972	1	u.s.	GPE
ftr-466	972	2	gm	ORG
ftr-466	973	1	section 1.446-3	LAW
ftr-466	974	1	24 118	CARDINAL
ftr-466	975	1	harmon & breen	ORG
ftr-466	975	2	116	CARDINAL
ftr-466	975	3	482	CARDINAL
ftr-466	975	4	119	CARDINAL
ftr-466	976	1	69	CARDINAL
ftr-466	976	2	1341-44	DATE
ftr-466	976	3	120	CARDINAL
ftr-466	977	1	harmon & breen	ORG
ftr-466	977	2	116	CARDINAL
ftr-466	977	3	482	CARDINAL
ftr-466	977	4	121	CARDINAL
ftr-466	979	1	1.863-7(b	QUANTITY
ftr-466	979	2	2 kramer	PERSON
ftr-466	979	3	supra	PERSON
ftr-466	979	4	58	DATE
ftr-466	979	5	1466	CARDINAL
ftr-466	980	1	122	CARDINAL
ftr-466	981	1	25	CARDINAL
ftr-466	981	2	1228	DATE
ftr-466	982	1	1.863-7(b	QUANTITY
ftr-466	983	1	123	CARDINAL
ftr-466	985	1	1.863-7(b	QUANTITY
ftr-466	986	1	124	CARDINAL
ftr-466	987	1	t.d	PERSON
ftr-466	987	2	1993-2	DATE
ftr-466	987	3	215	CARDINAL
ftr-466	990	1	irs	ORG
ftr-466	990	2	one	CARDINAL
ftr-466	990	3	861	CARDINAL
ftr-466	990	4	865	CARDINAL
ftr-466	991	1	supra	PERSON
ftr-466	991	2	95	CARDINAL
ftr-466	991	3	1222-23	CARDINAL
ftr-466	992	1	u.s.	GPE
ftr-466	992	2	25	CARDINAL
ftr-466	992	3	1225	DATE
ftr-466	992	4	u.s.	GPE
ftr-466	993	1	3:8	CARDINAL
ftr-466	993	2	u.s.	GPE
ftr-466	994	1	u.s.	GPE
ftr-466	994	2	u.s.	GPE
ftr-466	994	3	u.s.	GPE
ftr-466	995	1	u.s.	GPE
ftr-466	995	2	u.s.	GPE
ftr-466	996	1	u.s.	GPE
ftr-466	996	2	u.s.	GPE
ftr-466	996	3	6	CARDINAL
ftr-466	997	1	u.s.	GPE
ftr-466	997	2	a thousand	CARDINAL
ftr-466	997	3	u.s.	GPE
ftr-466	998	1	1,000	CARDINAL
ftr-466	998	2	100%	PERCENT
ftr-466	999	1	27	CARDINAL
ftr-466	999	2	u.s.	GPE
ftr-466	1003	1	only two	CARDINAL
ftr-466	1004	1	more than two	CARDINAL
ftr-466	1006	1	one	CARDINAL
ftr-466	1006	2	125	CARDINAL
ftr-466	1007	1	supra	PERSON
ftr-466	1007	2	38-43	CARDINAL
ftr-466	1008	1	126	CARDINAL
ftr-466	1009	1	1.897-1(d)(2)(i	CARDINAL
ftr-466	1010	1	127	CARDINAL
ftr-466	1013	1	u.s.	GPE
ftr-466	1014	1	897	CARDINAL
ftr-466	1014	2	128	CARDINAL
ftr-466	1015	1	1993-2	DATE
ftr-466	1015	2	215	CARDINAL
ftr-466	1015	3	897	CARDINAL
ftr-466	1015	4	u.s.	GPE
ftr-466	1016	1	129	CARDINAL
ftr-466	1017	1	smith et al.	PERSON
ftr-466	1017	2	21	CARDINAL
ftr-466	1017	3	58	DATE
ftr-466	1018	1	smith	PERSON
ftr-466	1019	1	1997	DATE
ftr-466	1019	2	florida	GPE
ftr-466	1020	1	3	CARDINAL
ftr-466	1021	1	13	CARDINAL
ftr-466	1021	2	2	CARDINAL
ftr-466	1023	1	'33	DATE
ftr-466	1025	1	1	CARDINAL
ftr-466	1026	1	2	CARDINAL
ftr-466	1027	1	3	CARDINAL
ftr-466	1028	1	4	CARDINAL
ftr-466	1030	1	mark fichtenbaum	PERSON
ftr-466	1030	2	14	CARDINAL
ftr-466	1030	3	j. tax'n	PERSON
ftr-466	1031	1	12	CARDINAL
ftr-466	1031	2	12	CARDINAL
ftr-466	1031	3	the years	DATE
ftr-466	1032	1	at least four	CARDINAL
ftr-466	1033	1	131	CARDINAL
ftr-466	1034	1	two	CARDINAL
ftr-466	1036	1	randall k.c	PERSON
ftr-466	1036	2	kau	PERSON
ftr-466	1036	3	68	CARDINAL
ftr-466	1036	4	1003	DATE
ftr-466	1036	5	1004	CARDINAL
ftr-466	1036	6	dec. 1990	DATE
ftr-466	1036	7	13	CARDINAL
ftr-466	1037	1	132	CARDINAL
ftr-466	1038	1	smith et al.	PERSON
ftr-466	1038	2	21	CARDINAL
ftr-466	1038	3	47	CARDINAL
ftr-466	1039	1	133	CARDINAL
ftr-466	1040	1	smith et al.	PERSON
ftr-466	1040	2	21	CARDINAL
ftr-466	1040	3	48-49	PERCENT
ftr-466	1044	1	3:8	CARDINAL
ftr-466	1046	1	four	CARDINAL
ftr-466	1049	1	z co.	ORG
ftr-466	1049	2	day 1	DATE
ftr-466	1049	3	z co.	ORG
ftr-466	1049	4	100	MONEY
ftr-466	1050	1	day 1	DATE
ftr-466	1050	2	z co.	ORG
ftr-466	1050	3	100	MONEY
ftr-466	1050	4	z co.	ORG
ftr-466	1050	5	100	MONEY
ftr-466	1051	1	one-year	DATE
ftr-466	1051	2	$100 zero	MONEY
ftr-466	1051	3	90.135	MONEY
ftr-466	1051	4	day 1	DATE
ftr-466	1051	5	zero	CARDINAL
ftr-466	1051	6	zero	CARDINAL
ftr-466	1051	7	one	CARDINAL
ftr-466	1051	8	z co.	ORG
ftr-466	1051	9	100	MONEY
ftr-466	1051	10	day 1	DATE
ftr-466	1051	11	zero	CARDINAL
ftr-466	1051	12	100	MONEY
ftr-466	1052	1	z co.	ORG
ftr-466	1052	2	more than $100	MONEY
ftr-466	1052	3	100	MONEY
ftr-466	1053	1	z co.	ORG
ftr-466	1053	2	less than $100	MONEY
ftr-466	1053	3	100	MONEY
ftr-466	1053	4	less than $100	MONEY
ftr-466	1054	1	100	MONEY
ftr-466	1054	2	z co.	ORG
ftr-466	1055	1	zero	CARDINAL
ftr-466	1056	1	134	PRODUCT
ftr-466	1057	1	warren	PERSON
ftr-466	1057	2	supra	PERSON
ftr-466	1057	3	66	CARDINAL
ftr-466	1057	4	465	CARDINAL
ftr-466	1057	5	135	CARDINAL
ftr-466	1058	1	warren	PERSON
ftr-466	1058	2	supra	PERSON
ftr-466	1058	3	66	CARDINAL
ftr-466	1058	4	466	CARDINAL
ftr-466	1059	1	alvin c. warren's	PERSON
ftr-466	1060	1	136	CARDINAL
ftr-466	1061	1	smith et al.	PERSON
ftr-466	1061	2	21	CARDINAL
ftr-466	1061	3	55-56	CARDINAL
ftr-466	1061	4	19971	DATE
ftr-466	1062	1	florida	GPE
ftr-466	1062	2	z co.	ORG
ftr-466	1062	3	zero	CARDINAL
ftr-466	1062	4	z co.	ORG
ftr-466	1063	1	z co.	ORG
ftr-466	1067	1	zero	CARDINAL
ftr-466	1068	1	3	CARDINAL
ftr-466	1068	2	137	CARDINAL
ftr-466	1069	1	smith et al.	PERSON
ftr-466	1069	2	21	CARDINAL
ftr-466	1069	3	56	DATE
ftr-466	1071	1	138	CARDINAL
ftr-466	1072	1	zero	CARDINAL
ftr-466	1073	1	zero	CARDINAL
ftr-466	1075	1	3:8	CARDINAL
ftr-466	1078	1	u.s.	GPE
ftr-466	1078	2	section 1092	LAW
ftr-466	1082	1	u.s.	GPE
ftr-466	1083	1	section 1092	LAW
ftr-466	1087	1	section 1092	LAW
ftr-466	1088	1	section 871(h)(4)(c)(v	LAW
ftr-466	1095	1	section 1092	LAW
ftr-466	1096	1	u.s.	GPE
ftr-466	1097	1	zero	CARDINAL
ftr-466	1101	1	u.s.	GPE
ftr-466	1102	1	1256	CARDINAL
ftr-466	1103	1	section 1092.	LAW
ftr-466	1104	1	19971	DATE
ftr-466	1104	2	florida	GPE
ftr-466	1106	1	u.s.	GPE
ftr-466	1108	1	section 1256	LAW
ftr-466	1109	1	section 1092	LAW
ftr-466	1117	1	40	CARDINAL
ftr-466	1117	2	139	CARDINAL
ftr-466	1118	1	aba	PERSON
ftr-466	1118	2	u.s.	GPE
ftr-466	1118	3	49	CARDINAL
ftr-466	1119	1	195	CARDINAL
ftr-466	1119	2	202	CARDINAL
ftr-466	1119	3	1995	DATE
ftr-466	1120	1	hereinafter aba	PERSON
ftr-466	1120	2	oid	ORG
ftr-466	1122	1	supra	PERSON
ftr-466	1122	2	26	CARDINAL
ftr-466	1122	3	498	CARDINAL
ftr-466	1123	1	140	CARDINAL
ftr-466	1124	1	71	CARDINAL
ftr-466	1124	2	526	CARDINAL
ftr-466	1124	3	543	CARDINAL
ftr-466	1124	4	68	CARDINAL
ftr-466	1124	5	500	CARDINAL
ftr-466	1125	1	3:8	CARDINAL
ftr-466	1127	1	x co.	ORG
ftr-466	1127	2	x co.	ORG
ftr-466	1128	1	congress	ORG
ftr-466	1129	1	congress	ORG
ftr-466	1129	2	first	ORDINAL
ftr-466	1131	1	1	CARDINAL
ftr-466	1131	2	2	CARDINAL
ftr-466	1131	3	3	CARDINAL
ftr-466	1131	4	4	CARDINAL
ftr-466	1132	1	4	CARDINAL
ftr-466	1132	2	946	CARDINAL
ftr-466	1132	3	william d. andrews	PERSON
ftr-466	1132	4	1982	DATE
ftr-466	1134	1	327	CARDINAL
ftr-466	1134	2	367	CARDINAL
ftr-466	1134	3	daniel shaviro	PERSON
ftr-466	1135	1	50	CARDINAL
ftr-466	1135	2	643	CARDINAL
ftr-466	1135	3	1995	DATE
ftr-466	1136	1	141	CARDINAL
ftr-466	1137	1	jeff stmad	PERSON
ftr-466	1138	1	46	CARDINAL
ftr-466	1139	1	l. rev	PERSON
ftr-466	1140	1	569	CARDINAL
ftr-466	1140	2	604	CARDINAL
ftr-466	1140	3	1994	DATE
ftr-466	1142	1	142	CARDINAL
ftr-466	1144	1	kau	PERSON
ftr-466	1144	2	131	CARDINAL
ftr-466	1144	3	1004	CARDINAL
ftr-466	1146	1	1997	DATE
ftr-466	1146	2	florida	GPE
ftr-466	1150	1	44	CARDINAL
ftr-466	1150	2	1	CARDINAL
ftr-466	1150	3	1	CARDINAL
ftr-466	1150	4	2	CARDINAL
ftr-466	1151	1	45 143	CARDINAL
ftr-466	1153	1	cdi	ORG
ftr-466	1153	2	the cdi regulations	ORG
ftr-466	1154	1	two	CARDINAL
ftr-466	1155	1	first	ORDINAL
ftr-466	1157	1	hariton	ORG
ftr-466	1157	2	supra	PERSON
ftr-466	1157	3	68	CARDINAL
ftr-466	1157	4	237	CARDINAL
ftr-466	1158	1	second	ORDINAL
ftr-466	1159	1	cdi	ORG
ftr-466	1159	2	zero	CARDINAL
ftr-466	1161	1	483	CARDINAL
ftr-466	1163	1	the cdi regulations	ORG
ftr-466	1164	1	cdi	ORG
ftr-466	1165	1	144	CARDINAL
ftr-466	1170	1	145	CARDINAL
ftr-466	1171	1	one	CARDINAL
ftr-466	1175	1	third	ORDINAL
ftr-466	1176	1	'47 2	DATE
ftr-466	1176	2	contracts.-this article	PERSON
ftr-466	1177	1	two	CARDINAL
ftr-466	1180	1	sheppard	ORG
ftr-466	1180	2	4	CARDINAL
ftr-466	1180	3	sheppard	ORG
ftr-466	1180	4	108	CARDINAL
ftr-466	1183	1	146	CARDINAL
ftr-466	1184	1	147	CARDINAL
ftr-466	1185	1	1	CARDINAL
ftr-466	1185	2	18	MONEY
ftr-466	1186	1	two-year	DATE
ftr-466	1186	2	20	MONEY
ftr-466	1187	1	18	MONEY
ftr-466	1187	2	two years	DATE
ftr-466	1188	1	xyz co.	ORG
ftr-466	1188	2	1.50	MONEY
ftr-466	1188	3	each year	DATE
ftr-466	1188	4	the end of two years	DATE
ftr-466	1189	1	1.50	MONEY
ftr-466	1190	1	the end of 2 years	DATE
ftr-466	1190	2	18	MONEY
ftr-466	1190	3	18	MONEY
ftr-466	1190	4	2	MONEY
ftr-466	1191	1	2	CARDINAL
ftr-466	1191	2	18	MONEY
ftr-466	1192	1	18	MONEY
ftr-466	1192	2	a two year	DATE
ftr-466	1192	3	1	CARDINAL
ftr-466	1193	1	xyz co.	ORG
ftr-466	1194	1	1234a	DATE
ftr-466	1194	2	18	MONEY
ftr-466	1196	1	one	CARDINAL
ftr-466	1198	1	19971	DATE
ftr-466	1198	2	florida	GPE
ftr-466	1198	3	zero	CARDINAL
ftr-466	1199	1	14	CARDINAL
ftr-466	1199	2	1	CARDINAL
ftr-466	1199	3	2	CARDINAL
ftr-466	1199	4	3	CARDINAL
ftr-466	1200	1	two	CARDINAL
ftr-466	1200	2	zero	CARDINAL
ftr-466	1201	1	first	ORDINAL
ftr-466	1201	2	zero	CARDINAL
ftr-466	1202	1	oid	ORG
ftr-466	1202	2	section 1272(a)(2)(e	LAW
ftr-466	1203	1	49 second	TIME
ftr-466	1205	1	50	CARDINAL
ftr-466	1206	1	148	CARDINAL
ftr-466	1209	1	david p. hariton	PERSON
ftr-466	1209	2	43	CARDINAL
ftr-466	1209	3	731	CARDINAL
ftr-466	1209	4	786	CARDINAL
ftr-466	1209	5	1988	DATE
ftr-466	1211	1	stephen b.	PERSON
ftr-466	1211	2	40	CARDINAL
ftr-466	1212	1	237	CARDINAL
ftr-466	1212	2	246	CARDINAL
ftr-466	1212	3	1987	DATE
ftr-466	1213	1	149	CARDINAL
ftr-466	1214	1	1271(b)(1	CARDINAL
ftr-466	1214	2	1272(a)(2)(e	CARDINAL
ftr-466	1215	1	one year	DATE
ftr-466	1216	1	150	CARDINAL
ftr-466	1218	1	hariton	PERSON
ftr-466	1218	2	68	CARDINAL
ftr-466	1218	3	1239	DATE
ftr-466	1220	1	3:8	CARDINAL
ftr-466	1220	2	zero	CARDINAL
ftr-466	1221	1	51	CARDINAL
ftr-466	1221	2	zero	CARDINAL
ftr-466	1222	1	3	CARDINAL
ftr-466	1222	2	zero	CARDINAL
ftr-466	1222	3	oid	PERSON
ftr-466	1222	4	zero	CARDINAL
ftr-466	1223	1	oid	PERSON
ftr-466	1225	1	1	CARDINAL
ftr-466	1225	2	zero	CARDINAL
ftr-466	1225	3	2	CARDINAL
ftr-466	1226	1	zero	CARDINAL
ftr-466	1226	2	151	CARDINAL
ftr-466	1227	1	68	CARDINAL
ftr-466	1227	2	1242	CARDINAL
ftr-466	1228	1	152	CARDINAL
ftr-466	1228	2	irc § 1012	ORG
ftr-466	1229	1	153	CARDINAL
ftr-466	1231	1	154	CARDINAL
ftr-466	1233	1	1.61-7(d	QUANTITY
ftr-466	1235	1	155	CARDINAL
ftr-466	1236	1	1.61-7(d	QUANTITY
ftr-466	1237	1	19971	DATE
ftr-466	1237	2	florida	GPE
ftr-466	1237	3	'56	DATE
ftr-466	1237	4	section 1234a	LAW
ftr-466	1237	5	section 1234a	LAW
ftr-466	1237	6	zero	CARDINAL
ftr-466	1238	1	'58	PERSON
ftr-466	1238	2	zero	CARDINAL
ftr-466	1239	1	5	CARDINAL
ftr-466	1241	1	157	CARDINAL
ftr-466	1242	1	supra	PERSON
ftr-466	1242	2	32	CARDINAL
ftr-466	1243	1	158	CARDINAL
ftr-466	1243	2	irc § 1012	ORG
ftr-466	1244	1	159	CARDINAL
ftr-466	1245	1	irc § 1012	ORG
ftr-466	1246	1	zero	CARDINAL
ftr-466	1249	1	aba	PERSON
ftr-466	1249	2	139	CARDINAL
ftr-466	1249	3	203	CARDINAL
ftr-466	1249	4	lee a. sheppard	PERSON
ftr-466	1249	5	70	CARDINAL
ftr-466	1249	6	1411	CARDINAL
ftr-466	1249	7	mar. 4, 1996	DATE
ftr-466	1252	1	1	CARDINAL
ftr-466	1252	2	2	CARDINAL
ftr-466	1252	3	zero	CARDINAL
ftr-466	1253	1	1234a	DATE
ftr-466	1254	1	1	CARDINAL
ftr-466	1254	2	2	CARDINAL
ftr-466	1258	1	two-year	DATE
ftr-466	1258	2	18	MONEY
ftr-466	1259	1	20	MONEY
ftr-466	1260	1	2	MONEY
ftr-466	1260	2	the two year	DATE
ftr-466	1262	1	22	MONEY
ftr-466	1262	2	g. f	PERSON
ftr-466	1262	3	4	MONEY
ftr-466	1262	4	22	MONEY
ftr-466	1262	5	minus $18	MONEY
ftr-466	1263	1	6	MONEY
ftr-466	1263	2	2	MONEY
ftr-466	1263	3	4	MONEY
ftr-466	1264	1	two dollars	MONEY
ftr-466	1264	2	4	MONEY
ftr-466	1267	1	3:8	CARDINAL
ftr-466	1267	2	4	CARDINAL
ftr-466	1274	1	b. anti-abuse.-although	PERSON
ftr-466	1278	1	x co.	ORG
ftr-466	1278	2	20	MONEY
ftr-466	1279	1	17	MONEY
ftr-466	1279	2	x co.	ORG
ftr-466	1279	3	1	MONEY
ftr-466	1280	1	two years	DATE
ftr-466	1282	1	17	MONEY
ftr-466	1285	1	2	MONEY
ftr-466	1285	2	the two year	DATE
ftr-466	1286	1	2	MONEY
ftr-466	1286	2	oid	ORG
ftr-466	1286	3	18	MONEY
ftr-466	1287	1	22	MONEY
ftr-466	1287	2	2	MONEY
ftr-466	1287	3	sf2	ORG
ftr-466	1287	4	minus $20	MONEY
ftr-466	1288	1	4	MONEY
ftr-466	1288	2	2	MONEY
ftr-466	1288	3	2	MONEY
ftr-466	1289	1	first	ORDINAL
ftr-466	1293	1	19971	DATE
ftr-466	1293	2	florida	GPE
ftr-466	1297	1	1	CARDINAL
ftr-466	1297	2	two	CARDINAL
ftr-466	1297	3	2	CARDINAL
ftr-466	1297	4	two	CARDINAL
ftr-466	1298	1	1	CARDINAL
ftr-466	1301	1	60	CARDINAL
ftr-466	1304	1	160	CARDINAL
ftr-466	1308	1	new york	GPE
ftr-466	1308	2	supra	PERSON
ftr-466	1308	3	74	CARDINAL
ftr-466	1308	4	1242-45	DATE
ftr-466	1311	1	irc § 1234a	ORG
ftr-466	1312	1	cdi	ORG
ftr-466	1314	1	161	CARDINAL
ftr-466	1316	1	1,000	MONEY
ftr-466	1316	2	1,000	MONEY
ftr-466	1316	3	0	MONEY
ftr-466	1316	4	1,000	MONEY
ftr-466	1317	1	hariton	PERSON
ftr-466	1317	2	148	CARDINAL
ftr-466	1317	3	733	CARDINAL
ftr-466	1318	1	3:8	CARDINAL
ftr-466	1320	1	'62	DATE
ftr-466	1321	1	63	CARDINAL
ftr-466	1324	1	2	CARDINAL
ftr-466	1330	1	the cdi regulations	ORG
ftr-466	1333	1	163	CARDINAL
ftr-466	1334	1	68	CARDINAL
ftr-466	1335	1	1231	DATE
ftr-466	1335	2	164	CARDINAL
ftr-466	1339	1	19971	DATE
ftr-466	1339	2	florida	GPE
ftr-466	1340	1	3	CARDINAL
ftr-466	1340	2	a. introduction.-assurming	PERSON
ftr-466	1340	3	ncp	ORG
ftr-466	1341	1	first	ORDINAL
ftr-466	1341	2	ncp	ORG
ftr-466	1343	1	65 one	CARDINAL
ftr-466	1344	1	ncp	ORG
ftr-466	1345	1	90%167	CARDINAL
ftr-466	1345	2	165	CARDINAL
ftr-466	1347	1	hariton	PERSON
ftr-466	1347	2	68	CARDINAL
ftr-466	1347	3	235	CARDINAL
ftr-466	1348	1	166	CARDINAL
ftr-466	1349	1	71	CARDINAL
ftr-466	1349	2	544	CARDINAL
ftr-466	1349	3	congress	ORG
ftr-466	1350	1	haskins	PERSON
ftr-466	1350	2	1994	DATE
ftr-466	1351	1	1996	DATE
ftr-466	1351	2	haskins	PERSON
ftr-466	1352	1	167	CARDINAL
ftr-466	1355	1	plumb article	WORK_OF_ART
ftr-466	1357	1	robert willens	PERSON
ftr-466	1357	2	53	CARDINAL
ftr-466	1357	3	1513	CARDINAL
ftr-466	1357	4	1513	DATE
ftr-466	1357	5	dec. 30, 1991	DATE
ftr-466	1357	6	two	CARDINAL
ftr-466	1360	1	david p. hariton	PERSON
ftr-466	1360	2	51	CARDINAL
ftr-466	1360	3	1075	CARDINAL
ftr-466	1360	4	1076	DATE
ftr-466	1360	5	27, 1991	DATE
ftr-466	1361	1	3:8	CARDINAL
ftr-466	1361	2	ncp	ORG
ftr-466	1361	3	1,000	MONEY
ftr-466	1361	4	900	MONEY
ftr-466	1361	5	989	MONEY
ftr-466	1362	1	ncp	ORG
ftr-466	1362	2	three	CARDINAL
ftr-466	1363	1	first	ORDINAL
ftr-466	1364	1	second	ORDINAL
ftr-466	1364	2	zero	CARDINAL
ftr-466	1366	1	third	ORDINAL
ftr-466	1368	1	first	ORDINAL
ftr-466	1370	1	ncp	ORG
ftr-466	1371	1	'6	ORG
ftr-466	1372	1	three	CARDINAL
ftr-466	1373	1	first	ORDINAL
ftr-466	1373	2	zero	CARDINAL
ftr-466	1374	1	zero	CARDINAL
ftr-466	1376	1	second	ORDINAL
ftr-466	1376	2	cdi	ORG
ftr-466	1376	3	10	CARDINAL
ftr-466	1376	4	the internal revenue service	ORG
ftr-466	1376	5	eleventh	ORDINAL
ftr-466	1377	1	lucas v. earl	PERSON
ftr-466	1377	2	the supreme court's	ORG
ftr-466	1377	3	arkansas	GPE
ftr-466	1379	1	168	CARDINAL
ftr-466	1380	1	ncp	ORG
ftr-466	1381	1	148	CARDINAL
ftr-466	1382	1	238	CARDINAL
ftr-466	1382	2	169	CARDINAL
ftr-466	1383	1	177	CARDINAL
ftr-466	1383	2	19971	DATE
ftr-466	1384	1	florida	GPE
ftr-466	1384	2	zero	CARDINAL
ftr-466	1385	1	170	CARDINAL
ftr-466	1385	2	third	ORDINAL
ftr-466	1386	1	section 1092	LAW
ftr-466	1387	1	zero	CARDINAL
ftr-466	1387	2	ncp	ORG
ftr-466	1387	3	section 1092	LAW
ftr-466	1388	1	ncp	ORG
ftr-466	1388	2	section 1092	LAW
ftr-466	1388	3	ncp	ORG
ftr-466	1388	4	171	CARDINAL
ftr-466	1388	5	third	ORDINAL
ftr-466	1388	6	ncp	ORG
ftr-466	1390	1	i. introduction.-the third	PERSON
ftr-466	1390	2	ncp	ORG
ftr-466	1390	3	two	CARDINAL
ftr-466	1391	1	two	CARDINAL
ftr-466	1392	1	first	ORDINAL
ftr-466	1392	2	ncp	ORG
ftr-466	1393	1	second	ORDINAL
ftr-466	1393	2	section 1092	LAW
ftr-466	1395	1	ncp	ORG
ftr-466	1396	1	170	CARDINAL
ftr-466	1397	1	68	CARDINAL
ftr-466	1397	2	498-99	MONEY
ftr-466	1398	1	zero	CARDINAL
ftr-466	1399	1	zero	CARDINAL
ftr-466	1399	2	ncp	ORG
ftr-466	1399	3	171	CARDINAL
ftr-466	1400	1	zero	CARDINAL
ftr-466	1400	2	zero	CARDINAL
ftr-466	1402	1	one	CARDINAL
ftr-466	1403	1	3:8	CARDINAL
ftr-466	1404	1	' ii	WORK_OF_ART
ftr-466	1405	1	ncp	ORG
ftr-466	1406	1	ncp	ORG
ftr-466	1407	1	ncp	ORG
ftr-466	1407	2	1	CARDINAL
ftr-466	1407	3	2	CARDINAL
ftr-466	1407	4	3	CARDINAL
ftr-466	1408	1	ncp	ORG
ftr-466	1409	1	174	CARDINAL
ftr-466	1409	2	172	CARDINAL
ftr-466	1410	1	§	ORG
ftr-466	1410	2	1234a	DATE
ftr-466	1411	1	173	CARDINAL
ftr-466	1412	1	one	CARDINAL
ftr-466	1413	1	ncp	ORG
ftr-466	1414	1	ncp	ORG
ftr-466	1415	1	175	CARDINAL
ftr-466	1416	1	ncp	ORG
ftr-466	1418	1	174	CARDINAL
ftr-466	1420	1	hariton	ORG
ftr-466	1420	2	68	CARDINAL
ftr-466	1420	3	238	CARDINAL
ftr-466	1420	4	1	CARDINAL
ftr-466	1420	5	cdi	ORG
ftr-466	1420	6	2	CARDINAL
ftr-466	1420	7	cdi	ORG
ftr-466	1420	8	19971	DATE
ftr-466	1420	9	florida	GPE
ftr-466	1422	1	'75	GPE
ftr-466	1423	1	ncp	ORG
ftr-466	1423	2	z co.	ORG
ftr-466	1423	3	1,000	MONEY
ftr-466	1424	1	one	CARDINAL
ftr-466	1424	2	500	MONEY
ftr-466	1424	3	3.5 ounces	QUANTITY
ftr-466	1425	1	1,000	MONEY
ftr-466	1426	1	1,000	MONEY
ftr-466	1426	2	ncp	ORG
ftr-466	1429	1	ncp	ORG
ftr-466	1431	1	1	CARDINAL
ftr-466	1431	2	ncp	ORG
ftr-466	1431	3	2	CARDINAL
ftr-466	1431	4	zero	CARDINAL
ftr-466	1432	1	76	CARDINAL
ftr-466	1432	2	supra	PERSON
ftr-466	1432	3	167	CARDINAL
ftr-466	1432	4	1075	CARDINAL
ftr-466	1432	5	reed shuldiner	PERSON
ftr-466	1432	6	71 tex	QUANTITY
ftr-466	1432	7	l. rev	PERSON
ftr-466	1433	1	243	CARDINAL
ftr-466	1433	2	1992	DATE
ftr-466	1435	1	1092	CARDINAL
ftr-466	1436	1	supra	PERSON
ftr-466	1436	2	87	CARDINAL
ftr-466	1438	1	supra	PERSON
ftr-466	1438	2	87	CARDINAL
ftr-466	1439	1	two	CARDINAL
ftr-466	1440	1	175	CARDINAL
ftr-466	1441	1	zero	CARDINAL
ftr-466	1441	2	ncp	ORG
ftr-466	1443	1	176	CARDINAL
ftr-466	1444	1	ncp	ORG
ftr-466	1444	2	zero	CARDINAL
ftr-466	1445	1	ncp	ORG
ftr-466	1445	2	zero	CARDINAL
ftr-466	1446	1	zero	CARDINAL
ftr-466	1447	1	3:8	CARDINAL
ftr-466	1448	1	critique	PERSON
ftr-466	1451	1	ncp	ORG
ftr-466	1452	1	ncp	ORG
ftr-466	1452	2	zero	CARDINAL
ftr-466	1454	1	ncp	ORG
ftr-466	1454	2	1	CARDINAL
ftr-466	1454	3	2	CARDINAL
ftr-466	1455	1	ncp	ORG
ftr-466	1455	2	ncp	ORG
ftr-466	1456	1	ncp	ORG
ftr-466	1457	1	ncp	ORG
ftr-466	1457	2	zero	CARDINAL
ftr-466	1459	1	177	CARDINAL
ftr-466	1461	1	kau	ORG
ftr-466	1461	2	131	CARDINAL
ftr-466	1462	1	1004	DATE
ftr-466	1463	1	supra	PERSON
ftr-466	1463	2	148	CARDINAL
ftr-466	1466	1	edward d. klcinbard	PERSON
ftr-466	1466	2	334	CARDINAL
ftr-466	1466	3	9	CARDINAL
ftr-466	1466	4	37	DATE
ftr-466	1466	5	1992	DATE
ftr-466	1467	1	178	CARDINAL
ftr-466	1468	1	177	CARDINAL
ftr-466	1469	1	19971	DATE
ftr-466	1469	2	florida	GPE
ftr-466	1471	1	9 4	DATE
ftr-466	1471	2	the straddle rules a.	ORG
ftr-466	1471	3	section 10922	LAW
ftr-466	1471	4	two	CARDINAL
ftr-466	1471	5	179	CARDINAL
ftr-466	1472	1	ncp	ORG
ftr-466	1474	1	colgate-palmolive	ORG
ftr-466	1474	2	merrill lynch	ORG
ftr-466	1476	1	15a.453-1(c	DATE
ftr-466	1478	1	southhamptonhamilton co.	ORG
ftr-466	1479	1	73	CARDINAL
ftr-466	1479	2	2189	DATE
ftr-466	1479	3	t.c.	GPE
ftr-466	1479	4	ria	ORG
ftr-466	1479	5	97,115	CARDINAL
ftr-466	1479	6	1997	DATE
ftr-466	1479	7	steven m. surdell	PERSON
ftr-466	1480	1	37	CARDINAL
ftr-466	1482	1	(nov. 25, 1996	DATE
ftr-466	1484	1	early years	DATE
ftr-466	1484	2	later years	DATE
ftr-466	1484	3	an early year	DATE
ftr-466	1484	4	a later year	DATE
ftr-466	1485	1	acm	ORG
ftr-466	1487	1	15a.453	CARDINAL
ftr-466	1489	1	lee a. sheppard	PERSON
ftr-466	1489	2	colgate	ORG
ftr-466	1489	3	71	CARDINAL
ftr-466	1489	4	1284	CARDINAL
ftr-466	1489	5	june 3, 1996	DATE
ftr-466	1489	6	lee a. sheppard	PERSON
ftr-466	1489	7	colgate	ORG
ftr-466	1489	8	96	CARDINAL
ftr-466	1489	9	107-3	CARDINAL
ftr-466	1489	10	tnt	ORG
ftr-466	1492	1	one	CARDINAL
ftr-466	1495	1	180	CARDINAL
ftr-466	1495	2	supra	PERSON
ftr-466	1495	3	87	CARDINAL
ftr-466	1496	1	3:8	CARDINAL
ftr-466	1497	1	one	CARDINAL
ftr-466	1498	1	10	MONEY
ftr-466	1498	2	10	MONEY
ftr-466	1499	1	10	MONEY
ftr-466	1499	2	10	MONEY
ftr-466	1500	1	section 1092(a	LAW
ftr-466	1500	2	one	CARDINAL
ftr-466	1501	1	181	CARDINAL
ftr-466	1502	1	one	CARDINAL
ftr-466	1503	1	4	CARDINAL
ftr-466	1505	1	two	CARDINAL
ftr-466	1506	1	181	CARDINAL
ftr-466	1507	1	2 kramer	PERSON
ftr-466	1507	2	supra	PERSON
ftr-466	1507	3	58	DATE
ftr-466	1507	4	1211	DATE
ftr-466	1508	1	182	CARDINAL
ftr-466	1509	1	2 kramer	PERSON
ftr-466	1509	2	supra	PERSON
ftr-466	1509	3	58	DATE
ftr-466	1509	4	1211	DATE
ftr-466	1510	1	183	CARDINAL
ftr-466	1511	1	1092(a)(1	CARDINAL
ftr-466	1512	1	section 1092(c)(2)(a	LAW
ftr-466	1512	2	1	CARDINAL
ftr-466	1513	1	184	CARDINAL
ftr-466	1513	2	1092(a	CARDINAL
ftr-466	1514	1	section 1092(d)(2	LAW
ftr-466	1515	1	section 1092(d)(1	LAW
ftr-466	1516	1	1	CARDINAL
ftr-466	1516	2	2	CARDINAL
ftr-466	1517	1	3	CARDINAL
ftr-466	1518	1	4	CARDINAL
ftr-466	1518	2	5	CARDINAL
ftr-466	1518	3	6	CARDINAL
ftr-466	1518	4	7	CARDINAL
ftr-466	1520	1	1	CARDINAL
ftr-466	1521	1	19971	DATE
ftr-466	1521	2	florida	GPE
ftr-466	1522	1	ten year	DATE
ftr-466	1522	2	1,000	MONEY
ftr-466	1523	1	4 ounces	QUANTITY
ftr-466	1525	1	500	MONEY
ftr-466	1526	1	section 1092(a)(1	LAW
ftr-466	1527	1	the last business day	DATE
ftr-466	1528	1	185	CARDINAL
ftr-466	1528	2	ncp	ORG
ftr-466	1528	3	ncp	ORG
ftr-466	1528	4	1	CARDINAL
ftr-466	1528	5	2	CARDINAL
ftr-466	1529	1	ncp	ORG
ftr-466	1530	1	ncp	ORG
ftr-466	1530	2	ncp	ORG
ftr-466	1530	3	ncp	ORG
ftr-466	1531	1	186 185	CARDINAL
ftr-466	1532	1	1256	DATE
ftr-466	1535	1	186	CARDINAL
ftr-466	1536	1	irc § 1092(c)(2)(a	ORG
ftr-466	1537	1	ncp	ORG
ftr-466	1538	1	ncp	ORG
ftr-466	1539	1	ncp	ORG
ftr-466	1540	1	ncp	ORG
ftr-466	1540	2	1	CARDINAL
ftr-466	1540	3	2	CARDINAL
ftr-466	1542	1	section 1092(c)(2)(b	LAW
ftr-466	1542	2	1	CARDINAL
ftr-466	1543	1	3:8	CARDINAL
ftr-466	1543	2	ncp	ORG
ftr-466	1544	1	ncp	ORG
ftr-466	1544	2	1	CARDINAL
ftr-466	1544	3	2	CARDINAL
ftr-466	1545	1	ncp	ORG
ftr-466	1546	1	1	CARDINAL
ftr-466	1552	1	b. character.-long	PERSON
ftr-466	1553	1	section 1234a	LAW
ftr-466	1554	1	ncp	ORG
ftr-466	1555	1	'89	PERSON
ftr-466	1556	1	two	CARDINAL
ftr-466	1558	1	187	CARDINAL
ftr-466	1559	1	supra	PERSON
ftr-466	1559	2	186	CARDINAL
ftr-466	1560	1	188	CARDINAL
ftr-466	1561	1	bruce kayle	PERSON
ftr-466	1562	1	50	CARDINAL
ftr-466	1563	1	569	CARDINAL
ftr-466	1564	1	579	CARDINAL
ftr-466	1564	2	1997	DATE
ftr-466	1565	1	189	CARDINAL
ftr-466	1568	1	1234(a	CARDINAL
ftr-466	1568	2	1234a	DATE
ftr-466	1569	1	19971	DATE
ftr-466	1569	2	florida	GPE
ftr-466	1569	3	ncp	ORG
ftr-466	1570	1	c. source.-equity	PERSON
ftr-466	1571	1	u.s.	GPE
ftr-466	1571	2	u.s.	GPE
ftr-466	1574	1	9	CARDINAL
ftr-466	1574	2	1	CARDINAL
ftr-466	1574	3	2	CARDINAL
ftr-466	1575	1	two	CARDINAL
ftr-466	1575	2	first	ORDINAL
ftr-466	1576	1	second	ORDINAL
ftr-466	1576	2	190	CARDINAL
ftr-466	1578	1	l co.	ORG
ftr-466	1578	2	u.s.	GPE
ftr-466	1579	1	y co.	ORG
ftr-466	1579	2	u.s.	GPE
ftr-466	1580	1	y co.	ORG
ftr-466	1580	2	y co.	ORG
ftr-466	1581	1	l co.	ORG
ftr-466	1581	2	30%	PERCENT
ftr-466	1582	1	irc §§ 861(a)(2	ORG
ftr-466	1582	2	u.s.	GPE
ftr-466	1582	3	u.s.	GPE
ftr-466	1582	4	30%	PERCENT
ftr-466	1582	5	u.s.	GPE
ftr-466	1583	1	y co.	ORG
ftr-466	1584	1	u.s.	GPE
ftr-466	1585	1	191	CARDINAL
ftr-466	1587	1	u.s.	GPE
ftr-466	1588	1	sheppard	ORG
ftr-466	1588	2	108	CARDINAL
ftr-466	1588	3	1314-15	DATE
ftr-466	1590	1	u.s.	GPE
ftr-466	1592	1	3:8	CARDINAL
ftr-466	1592	2	u.s.	GPE
ftr-466	1593	1	2	CARDINAL
ftr-466	1594	1	section 1092	LAW
ftr-466	1596	1	second	ORDINAL
ftr-466	1596	2	1	CARDINAL
ftr-466	1597	1	ownership.-this	DATE
ftr-466	1597	2	three	CARDINAL
ftr-466	1600	1	first	ORDINAL
ftr-466	1600	2	second	ORDINAL
ftr-466	1601	1	second	ORDINAL
ftr-466	1601	2	one	CARDINAL
ftr-466	1602	1	one	CARDINAL
ftr-466	1602	2	haig-simons	ORG
ftr-466	1602	3	first	ORDINAL
ftr-466	1604	1	192	CARDINAL
ftr-466	1605	1	1.1092(d)-i	CARDINAL
ftr-466	1606	1	107	CARDINAL
ftr-466	1606	2	3:47	DATE
ftr-466	1606	3	193	CARDINAL
ftr-466	1607	1	daniel n. shaviro	PERSON
ftr-466	1607	2	59	CARDINAL
ftr-466	1608	1	1189	CARDINAL
ftr-466	1608	2	1203-04	CARDINAL
ftr-466	1608	3	kelvin lancaster	PERSON
ftr-466	1608	4	second	ORDINAL
ftr-466	1608	5	24	CARDINAL
ftr-466	1609	1	11	CARDINAL
ftr-466	1609	2	1956	DATE
ftr-466	1610	1	19971	DATE
ftr-466	1610	2	florida	GPE
ftr-466	1610	3	congress	ORG
ftr-466	1613	1	second	ORDINAL
ftr-466	1615	1	100	MONEY
ftr-466	1615	2	year 2	DATE
ftr-466	1615	3	one	CARDINAL
ftr-466	1615	4	x co.	ORG
ftr-466	1615	5	year 2	DATE
ftr-466	1615	6	85	MONEY
ftr-466	1616	1	100	MONEY
ftr-466	1616	2	year 2	DATE
ftr-466	1616	3	one	CARDINAL
ftr-466	1616	4	two	CARDINAL
ftr-466	1617	1	first	ORDINAL
ftr-466	1617	2	85	MONEY
ftr-466	1617	3	third	ORDINAL
ftr-466	1617	4	15	MONEY
ftr-466	1617	5	two years	DATE
ftr-466	1618	1	second	ORDINAL
ftr-466	1618	2	85	MONEY
ftr-466	1618	3	100	MONEY
ftr-466	1618	4	year 2	DATE
ftr-466	1619	1	100	MONEY
ftr-466	1621	1	x co.	ORG
ftr-466	1623	1	x co.	ORG
ftr-466	1623	2	x co.	ORG
ftr-466	1624	1	the two year	DATE
ftr-466	1624	2	one	CARDINAL
ftr-466	1624	3	x co.	ORG
ftr-466	1624	4	100	MONEY
ftr-466	1624	5	85	MONEY
ftr-466	1624	6	today	DATE
ftr-466	1624	7	two year	DATE
ftr-466	1625	1	194	CARDINAL
ftr-466	1626	1	noel b. cunningham & deborah h. schenk	PERSON
ftr-466	1626	2	48	CARDINAL
ftr-466	1626	3	319	CARDINAL
ftr-466	1626	4	325	CARDINAL
ftr-466	1626	5	1993	DATE
ftr-466	1627	1	3:8	CARDINAL
ftr-466	1627	2	15	MONEY
ftr-466	1627	3	85	MONEY
ftr-466	1627	4	100	MONEY
ftr-466	1628	1	15	MONEY
ftr-466	1629	1	x co.	ORG
ftr-466	1629	2	15	MONEY
ftr-466	1630	1	x co.	ORG
ftr-466	1630	2	two years	DATE
ftr-466	1631	1	x co.	ORG
ftr-466	1631	2	x co.	ORG
ftr-466	1632	1	85	MONEY
ftr-466	1632	2	today	DATE
ftr-466	1632	3	100	MONEY
ftr-466	1632	4	two years	DATE
ftr-466	1632	5	15	MONEY
ftr-466	1633	1	a given date	DATE
ftr-466	1633	2	two	CARDINAL
ftr-466	1633	3	first	ORDINAL
ftr-466	1636	1	haig-simons	ORG
ftr-466	1636	2	two	CARDINAL
ftr-466	1636	3	first	ORDINAL
ftr-466	1636	4	second	ORDINAL
ftr-466	1637	1	second	ORDINAL
ftr-466	1638	1	first	ORDINAL
ftr-466	1638	2	two	CARDINAL
ftr-466	1638	3	first	ORDINAL
ftr-466	1639	1	second	ORDINAL
ftr-466	1640	1	two	CARDINAL
ftr-466	1641	1	195	CARDINAL
ftr-466	1641	2	weisbach	PERSON
ftr-466	1641	3	supra	PERSON
ftr-466	1641	4	26	CARDINAL
ftr-466	1641	5	507	CARDINAL
ftr-466	1642	1	florida	GPE
ftr-466	1642	2	ncp	ORG
ftr-466	1642	3	zero	CARDINAL
ftr-466	1642	4	zero	CARDINAL
ftr-466	1643	1	ncp	ORG
ftr-466	1644	1	one	CARDINAL
ftr-466	1646	1	ncp	ORG
ftr-466	1646	2	zero	CARDINAL
ftr-466	1646	3	zero	CARDINAL
ftr-466	1646	4	section 1092	LAW
ftr-466	1647	1	the end of each year	DATE
ftr-466	1647	2	haig-simons	ORG
ftr-466	1648	1	congress	ORG
ftr-466	1648	2	96	CARDINAL
ftr-466	1649	1	each year	DATE
ftr-466	1654	1	two-year	DATE
ftr-466	1654	2	x co.	ORG
ftr-466	1654	3	135	MONEY
ftr-466	1654	4	three-year	DATE
ftr-466	1654	5	x co.	ORG
ftr-466	1654	6	60	MONEY
ftr-466	1654	7	seven year	DATE
ftr-466	1654	8	zero	CARDINAL
ftr-466	1654	9	196	CARDINAL
ftr-466	1655	1	475	CARDINAL
ftr-466	1655	2	197	CARDINAL
ftr-466	1656	1	1256	CARDINAL
ftr-466	1657	1	198	CARDINAL
ftr-466	1658	1	weisbach	PERSON
ftr-466	1658	2	supra	PERSON
ftr-466	1658	3	26	CARDINAL
ftr-466	1658	4	526	CARDINAL
ftr-466	1659	1	3:8	CARDINAL
ftr-466	1659	2	150	MONEY
ftr-466	1659	3	300	MONEY
ftr-466	1659	4	three	CARDINAL
ftr-466	1660	1	99 one	CARDINAL
ftr-466	1662	1	second	ORDINAL
ftr-466	1666	1	x co.	ORG
ftr-466	1666	2	x co.	ORG
ftr-466	1667	1	199	CARDINAL
ftr-466	1668	1	25	CARDINAL
ftr-466	1668	2	1233	CARDINAL
ftr-466	1668	3	supra	PERSON
ftr-466	1668	4	71	CARDINAL
ftr-466	1668	5	543	CARDINAL
ftr-466	1669	1	69	CARDINAL
ftr-466	1669	2	1361	CARDINAL
ftr-466	1670	1	today	DATE
ftr-466	1670	2	tomorrow	DATE
ftr-466	1670	3	strnad	ORG
ftr-466	1670	4	141	CARDINAL
ftr-466	1670	5	574	CARDINAL
ftr-466	1671	1	more than one	CARDINAL
ftr-466	1673	1	jeff strnad	PERSON
ftr-466	1673	2	second	ORDINAL
ftr-466	1673	3	50	CARDINAL
ftr-466	1673	4	545	CARDINAL
ftr-466	1674	1	563	CARDINAL
ftr-466	1674	2	1995	DATE
ftr-466	1675	1	19971	DATE
ftr-466	1675	2	florida	GPE
ftr-466	1683	1	second	ORDINAL
ftr-466	1686	1	one	CARDINAL
ftr-466	1691	1	200	CARDINAL
ftr-466	1693	1	calvin h. johnson	PERSON
ftr-466	1693	2	75	CARDINAL
ftr-466	1693	3	1893	DATE
ftr-466	1693	4	june 30, 1997	DATE
ftr-466	1694	1	3:8	CARDINAL
ftr-466	1695	1	congress	ORG
ftr-466	1697	1	2	CARDINAL
ftr-466	1697	2	services?-one	ORG
ftr-466	1706	1	201	CARDINAL
ftr-466	1708	1	19971	DATE
ftr-466	1708	2	florida	GPE
ftr-466	1708	3	more than one year	DATE
ftr-466	1711	1	one	CARDINAL
ftr-466	1714	1	zero	CARDINAL
ftr-466	1715	1	oid	ORG
ftr-466	1717	1	202	CARDINAL
ftr-466	1719	1	hal gann &	ORG
ftr-466	1719	2	roy strowd	PERSON
ftr-466	1719	3	66	CARDINAL
ftr-466	1719	4	1711-12	CARDINAL
ftr-466	1719	5	mar. 13, 1995	DATE
ftr-466	1719	6	irs	ORG
ftr-466	1719	7	treasury	ORG
ftr-466	1719	8	two	CARDINAL
ftr-466	1720	1	treas	GPE
ftr-466	1721	1	section 1.55-1	LAW
ftr-466	1721	2	irs	ORG
ftr-466	1721	3	treasury	ORG
ftr-466	1721	4	john a. miller	PERSON
ftr-466	1721	5	68	CARDINAL
ftr-466	1722	1	l. rev	PERSON
ftr-466	1722	2	1 (1993	DATE
ftr-466	1723	1	203	CARDINAL
ftr-466	1724	1	warren	PERSON
ftr-466	1724	2	supra	PERSON
ftr-466	1724	3	66	CARDINAL
ftr-466	1724	4	461	CARDINAL
ftr-466	1726	1	204	CARDINAL
ftr-466	1727	1	warren	PERSON
ftr-466	1727	2	supra	PERSON
ftr-466	1727	3	66	CARDINAL
ftr-466	1727	4	467	CARDINAL
ftr-466	1727	5	zero	CARDINAL
ftr-466	1727	6	zero	CARDINAL
ftr-466	1727	7	zero	CARDINAL
ftr-466	1728	1	1	CARDINAL
ftr-466	1728	2	2	CARDINAL
ftr-466	1730	1	five	CARDINAL
ftr-466	1730	2	1	CARDINAL
ftr-466	1730	3	2	CARDINAL
ftr-466	1730	4	3	CARDINAL
ftr-466	1730	5	4	CARDINAL
ftr-466	1730	6	5	CARDINAL
ftr-466	1730	7	five	CARDINAL
ftr-466	1733	1	the years	DATE
ftr-466	1737	1	two	CARDINAL
ftr-466	1738	1	205	CARDINAL
ftr-466	1739	1	1	CARDINAL
ftr-466	1739	2	2	CARDINAL
ftr-466	1740	1	warren	PERSON
ftr-466	1741	1	supra	PERSON
ftr-466	1741	2	66	CARDINAL
ftr-466	1741	3	474	CARDINAL
ftr-466	1743	1	warren	PERSON
ftr-466	1743	2	supra	PERSON
ftr-466	1743	3	66	CARDINAL
ftr-466	1743	4	474	CARDINAL
ftr-466	1744	1	206	CARDINAL
ftr-466	1745	1	warren	PERSON
ftr-466	1745	2	supra	PERSON
ftr-466	1745	3	66	CARDINAL
ftr-466	1745	4	492	CARDINAL
ftr-466	1745	5	strnad	ORG
ftr-466	1745	6	141	CARDINAL
ftr-466	1745	7	207	CARDINAL
ftr-466	1746	1	warren	PERSON
ftr-466	1746	2	supra	PERSON
ftr-466	1746	3	66	CARDINAL
ftr-466	1746	4	492	CARDINAL
ftr-466	1748	1	hariton	PERSON
ftr-466	1748	2	92	CARDINAL
ftr-466	1748	3	1033-35	CARDINAL
ftr-466	1750	1	19971	DATE