id	sid	eid	entity	type
ftr-472	1	1	florida	GPE
ftr-472	1	2	2 1994	CARDINAL
ftr-472	1	3	u.s.	GPE
ftr-472	1	4	u.s.	GPE
ftr-472	1	5	' 1	DATE
ftr-472	1	6	3 ii	CARDINAL
ftr-472	3	1	4 b.	PERSON
ftr-472	3	2	6 1	CARDINAL
ftr-472	4	1	6 2	CARDINAL
ftr-472	4	2	15 3	CARDINAL
ftr-472	4	3	15 4	CARDINAL
ftr-472	5	1	16 5	DATE
ftr-472	5	2	16	CARDINAL
ftr-472	5	3	25 1	CARDINAL
ftr-472	5	4	25 2	CARDINAL
ftr-472	5	5	30 3	CARDINAL
ftr-472	5	6	35	CARDINAL
ftr-472	5	7	36	CARDINAL
ftr-472	5	8	36	CARDINAL
ftr-472	6	1	38 1	DATE
ftr-472	6	2	sumnmry	PERSON
ftr-472	6	3	38 2	CARDINAL
ftr-472	6	4	41	CARDINAL
ftr-472	8	1	57	CARDINAL
ftr-472	8	2	cleary, gottlieb	ORG
ftr-472	8	3	steen & hamilton	ORG
ftr-472	8	4	new york	GPE
ftr-472	8	5	new york	GPE
ftr-472	9	1	j.d. 1978	PERSON
ftr-472	9	2	columbia law school	ORG
ftr-472	9	3	1984	DATE
ftr-472	9	4	new york university school of law	ORG
ftr-472	10	1	kirk van brunt	PERSON
ftr-472	10	2	david m. goldman	PERSON
ftr-472	11	1	new york	GPE
ftr-472	11	2	december 1993	DATE
ftr-472	12	1	2	CARDINAL
ftr-472	12	2	florida	GPE
ftr-472	13	1	2:1	CARDINAL
ftr-472	13	2	57	CARDINAL
ftr-472	13	3	62	CARDINAL
ftr-472	13	4	65 19941	CARDINAL
ftr-472	13	5	u.s.	GPE
ftr-472	13	6	u.s.	GPE
ftr-472	13	7	3	CARDINAL
ftr-472	13	8	i.	PERSON
ftr-472	13	9	the united states	GPE
ftr-472	13	10	u.s.	GPE
ftr-472	14	1	the united states	GPE
ftr-472	14	2	the united states	GPE
ftr-472	14	3	u.s.	GPE
ftr-472	15	1	1.882-5	DATE
ftr-472	15	2	u.s.	GPE
ftr-472	15	3	u.s.	GPE
ftr-472	15	4	one degree	QUANTITY
ftr-472	16	1	u.s.	GPE
ftr-472	17	1	recent years	DATE
ftr-472	21	1	u.s.	GPE
ftr-472	22	1	between 1	DATE
ftr-472	23	1	u.s.	GPE
ftr-472	23	2	the united states	GPE
ftr-472	23	3	u.s.	GPE
ftr-472	24	1	2	CARDINAL
ftr-472	25	1	florida	GPE
ftr-472	26	1	the united states	GPE
ftr-472	26	2	u.s.	GPE
ftr-472	26	3	u.s.	GPE
ftr-472	26	4	eci5	ORG
ftr-472	26	5	u.s.	GPE
ftr-472	26	6	the united states	GPE
ftr-472	27	1	u.s.	GPE
ftr-472	27	2	eci	PERSON
ftr-472	27	3	u.s.	GPE
ftr-472	28	1	eci	PERSON
ftr-472	28	2	35%	PERCENT
ftr-472	28	3	3	CARDINAL
ftr-472	29	1	1	CARDINAL
ftr-472	29	2	2	CARDINAL
ftr-472	29	3	§§ 6038a,	EVENT
ftr-472	29	4	6038c	DATE
ftr-472	29	5	6114	DATE
ftr-472	29	6	6662(e	CARDINAL
ftr-472	29	7	3	CARDINAL
ftr-472	30	1	4	CARDINAL
ftr-472	31	1	5	CARDINAL
ftr-472	31	2	eci	PERSON
ftr-472	31	3	u.s.	GPE
ftr-472	32	1	6	CARDINAL
ftr-472	32	2	eci	PERSON
ftr-472	32	3	u.s.	GPE
ftr-472	35	1	81	CARDINAL
ftr-472	35	2	1	CARDINAL
ftr-472	35	3	604	CARDINAL
ftr-472	35	4	polish	NORP
ftr-472	36	1	one	CARDINAL
ftr-472	36	2	u.s.	GPE
ftr-472	36	3	annual	DATE
ftr-472	36	4	u.s.	GPE
ftr-472	37	1	605	CARDINAL
ftr-472	40	1	91	CARDINAL
ftr-472	40	2	107	CARDINAL
ftr-472	41	1	7	CARDINAL
ftr-472	42	1	53-59	CARDINAL
ftr-472	42	2	906	CARDINAL
ftr-472	42	3	ec	ORG
ftr-472	43	1	2:1 1994	DATE
ftr-472	43	2	u.s.	GPE
ftr-472	43	3	u.s.	GPE
ftr-472	43	4	5	CARDINAL
ftr-472	44	1	section 884	LAW
ftr-472	44	2	u.s.	GPE
ftr-472	44	3	eci	PERSON
ftr-472	44	4	annual	DATE
ftr-472	44	5	30%	PERCENT
ftr-472	45	1	eci	PERSON
ftr-472	45	2	u.s.	GPE
ftr-472	45	3	non-eci	PERSON
ftr-472	46	1	eci	PERSON
ftr-472	46	2	1	CARDINAL
ftr-472	46	3	u.s.	GPE
ftr-472	46	4	2	CARDINAL
ftr-472	46	5	3	CARDINAL
ftr-472	46	6	4	CARDINAL
ftr-472	46	7	u.s.	GPE
ftr-472	46	8	5	CARDINAL
ftr-472	48	1	eci	PERSON
ftr-472	48	2	eci	PERSON
ftr-472	50	1	u.s.	GPE
ftr-472	52	1	three	CARDINAL
ftr-472	52	2	1	CARDINAL
ftr-472	52	3	2	CARDINAL
ftr-472	52	4	183 days	DATE
ftr-472	53	1	3	CARDINAL
ftr-472	55	1	155	CARDINAL
ftr-472	56	1	non-eci	PERSON
ftr-472	56	2	non-u.s	GPE
ftr-472	56	3	july 18, 1984	DATE
ftr-472	57	1	1	CARDINAL
ftr-472	57	2	2	CARDINAL
ftr-472	57	3	10 percent	PERCENT
ftr-472	57	4	3	CARDINAL
ftr-472	59	1	9	CARDINAL
ftr-472	60	1	the united states	GPE
ftr-472	60	2	u.s.	GPE
ftr-472	60	3	eci	PERSON
ftr-472	60	4	u.s.	GPE
ftr-472	61	1	irs	ORG
ftr-472	61	2	§§ 861(a	ORG
ftr-472	61	3	the united states	GPE
ftr-472	62	1	florida	GPE
ftr-472	62	2	u.s.	GPE
ftr-472	63	1	u.s.	GPE
ftr-472	63	2	u.s.	GPE
ftr-472	63	3	eci	PERSON
ftr-472	64	1	u.s.	GPE
ftr-472	64	2	u.s.	GPE
ftr-472	64	3	u.s.	GPE
ftr-472	64	4	u.s.	GPE
ftr-472	65	1	eci	PERSON
ftr-472	66	1	1	CARDINAL
ftr-472	66	2	securities.-typically	ORG
ftr-472	66	3	u.s.	GPE
ftr-472	67	1	1.864	CARDINAL
ftr-472	67	2	eci	PERSON
ftr-472	67	3	the united states	GPE
ftr-472	68	1	u.s. 10	GPE
ftr-472	69	1	treasury	ORG
ftr-472	72	1	1.864-4(c)(5)(v	CARDINAL
ftr-472	73	1	11	CARDINAL
ftr-472	74	1	the united states	GPE
ftr-472	74	2	one	CARDINAL
ftr-472	74	3	the united states	GPE
ftr-472	75	1	2:1 1994	DATE
ftr-472	75	2	u.s.	GPE
ftr-472	75	3	u.s.	GPE
ftr-472	75	4	7	CARDINAL
ftr-472	75	5	u.s.	GPE
ftr-472	76	1	eci	PERSON
ftr-472	76	2	eci	PERSON
ftr-472	76	3	u.s.	GPE
ftr-472	77	1	u.s.	GPE
ftr-472	77	2	' 2	DATE
ftr-472	78	1	3	CARDINAL
ftr-472	78	2	u.s.	GPE
ftr-472	79	1	1.864-4(c)(5)(i	CARDINAL
ftr-472	80	1	the united states	GPE
ftr-472	83	1	1.864-5(b)(2)(i	CARDINAL
ftr-472	84	1	eci	PERSON
ftr-472	84	2	more than 50%	PERCENT
ftr-472	85	1	irc § 864(c)(41(d	ORG
ftr-472	86	1	3	CARDINAL
ftr-472	87	1	u.s.	GPE
ftr-472	88	1	1.864	CARDINAL
ftr-472	88	2	u.s.	GPE
ftr-472	88	3	eci	PERSON
ftr-472	88	4	eci	PERSON
ftr-472	89	1	89	CARDINAL
ftr-472	90	1	865	CARDINAL
ftr-472	90	2	u.s.	GPE
ftr-472	90	3	u.s.	GPE
ftr-472	90	4	14	CARDINAL
ftr-472	91	1	13	CARDINAL
ftr-472	92	1	1.864-4(c)(5)(ii	CARDINAL
ftr-472	95	1	1.582-1(d	CARDINAL
ftr-472	95	2	harvey p. dale	PERSON
ftr-472	95	3	42	CARDINAL
ftr-472	95	4	689	CARDINAL
ftr-472	95	5	700	CARDINAL
ftr-472	95	6	1987	DATE
ftr-472	96	1	1221(1	CARDINAL
ftr-472	96	2	u.s.	GPE
ftr-472	96	3	u.s.	GPE
ftr-472	96	4	eci	PERSON
ftr-472	97	1	burbank liquidating corp.	ORG
ftr-472	97	2	39	CARDINAL
ftr-472	97	3	999	CARDINAL
ftr-472	97	4	1963	DATE
ftr-472	97	5	335	CARDINAL
ftr-472	97	6	125	CARDINAL
ftr-472	97	7	9th	ORDINAL
ftr-472	97	8	1964	DATE
ftr-472	99	1	100	CARDINAL
ftr-472	101	1	1993	DATE
ftr-472	102	1	eci	PERSON
ftr-472	103	1	475	CARDINAL
ftr-472	104	1	93	CARDINAL
ftr-472	104	2	tnt	ORG
ftr-472	104	3	tnt	ORG
ftr-472	104	4	93	CARDINAL
ftr-472	104	5	tnt	ORG
ftr-472	104	6	aug. 9, 1993	DATE
ftr-472	104	7	tnt	ORG
ftr-472	106	1	1.475(b)-i	CARDINAL
ftr-472	106	2	florida	GPE
ftr-472	106	3	eci	PERSON
ftr-472	106	4	eci	PERSON
ftr-472	106	5	u.s.	GPE
ftr-472	106	6	eci	PERSON
ftr-472	107	1	u.s.	GPE
ftr-472	108	1	u.s.	GPE
ftr-472	108	2	u.s.	GPE
ftr-472	108	3	one	CARDINAL
ftr-472	108	4	eci	PERSON
ftr-472	109	1	14	CARDINAL
ftr-472	110	1	u.s.	GPE
ftr-472	110	2	eci	PERSON
ftr-472	110	3	u.s.	GPE
ftr-472	111	1	u.s.	GPE
ftr-472	111	2	u.s.	GPE
ftr-472	112	1	u.s.	GPE
ftr-472	113	1	1.864	CARDINAL
ftr-472	113	2	u.s.	GPE
ftr-472	113	3	eci	PERSON
ftr-472	114	1	3	CARDINAL
ftr-472	115	1	supra	PERSON
ftr-472	115	2	12	CARDINAL
ftr-472	115	3	89	CARDINAL
ftr-472	116	1	eci	PERSON
ftr-472	116	2	4	CARDINAL
ftr-472	117	1	u.s.	GPE
ftr-472	117	2	u.s.	GPE
ftr-472	117	3	the united states	GPE
ftr-472	118	1	irc §§ 861(a)(6	ORG
ftr-472	119	1	1.861-7	DATE
ftr-472	120	1	u.s.	GPE
ftr-472	120	2	u.s.	GPE
ftr-472	120	3	the united states	GPE
ftr-472	120	4	the united states	GPE
ftr-472	120	5	non-u.s	NORP
ftr-472	122	1	15	CARDINAL
ftr-472	123	1	1.864-4(c)(5)(iii	QUANTITY
ftr-472	124	1	16	CARDINAL
ftr-472	127	1	17	CARDINAL
ftr-472	128	1	u.s.	GPE
ftr-472	128	2	eci	PERSON
ftr-472	128	3	10 years	DATE
ftr-472	129	1	20	CARDINAL
ftr-472	130	1	19941	DATE
ftr-472	130	2	u.s.	GPE
ftr-472	130	3	u.s.	GPE
ftr-472	130	4	9	CARDINAL
ftr-472	130	5	the united states	GPE
ftr-472	131	1	u.s.	GPE
ftr-472	131	2	eci	PERSON
ftr-472	132	1	eci	PERSON
ftr-472	132	2	eci	PERSON
ftr-472	132	3	1	CARDINAL
ftr-472	132	4	2	CARDINAL
ftr-472	132	5	3	CARDINAL
ftr-472	132	6	more than one year	DATE
ftr-472	132	7	the united states	GPE
ftr-472	133	1	9	CARDINAL
ftr-472	133	2	u.s.	GPE
ftr-472	133	3	eci	PERSON
ftr-472	134	1	eci	PERSON
ftr-472	134	2	10%	PERCENT
ftr-472	134	3	18	CARDINAL
ftr-472	135	1	u.s.	GPE
ftr-472	135	2	1	CARDINAL
ftr-472	135	3	2	CARDINAL
ftr-472	135	4	3	CARDINAL
ftr-472	135	5	4	CARDINAL
ftr-472	135	6	5	CARDINAL
ftr-472	135	7	the united states	GPE
ftr-472	137	1	1.864-4(cj(5(iii(b	DATE
ftr-472	138	1	bahamas	GPE
ftr-472	138	2	u.s.	GPE
ftr-472	140	1	eci.	ORG
ftr-472	142	1	1.864-4(c)(5)(ii	CARDINAL
ftr-472	143	1	fnma	ORG
ftr-472	143	2	freddie mac	ORG
ftr-472	143	3	the united states	GPE
ftr-472	145	1	84-10	CARDINAL
ftr-472	145	2	155	CARDINAL
ftr-472	145	3	fnma	ORG
ftr-472	146	1	the united states	GPE
ftr-472	147	1	20	CARDINAL
ftr-472	148	1	florida	GPE
ftr-472	148	2	u.s.	GPE
ftr-472	148	3	eci	PERSON
ftr-472	148	4	more than 10%	PERCENT
ftr-472	148	5	eci	PERSON
ftr-472	148	6	u.s.	GPE
ftr-472	148	7	eci	PERSON
ftr-472	150	1	eci	PERSON
ftr-472	151	1	u.s.	GPE
ftr-472	151	2	30%	PERCENT
ftr-472	151	3	u.s.	GPE
ftr-472	151	4	eci	PERSON
ftr-472	151	5	u.s.	GPE
ftr-472	151	6	u.s.	GPE
ftr-472	152	1	u.s.	GPE
ftr-472	154	1	u.s.	GPE
ftr-472	155	1	u.s.	GPE
ftr-472	155	2	u.s.	GPE
ftr-472	155	3	u.s.	GPE
ftr-472	155	4	u.s.	GPE
ftr-472	156	1	u.s.	GPE
ftr-472	156	2	eci.	PERSON
ftr-472	158	1	1.864-4(c)(5)(ii	CARDINAL
ftr-472	159	1	eci	PERSON
ftr-472	159	2	u.s.	GPE
ftr-472	159	3	10%	PERCENT
ftr-472	159	4	u.s.	GPE
ftr-472	159	5	monthly	DATE
ftr-472	160	1	d.	NORP
ftr-472	160	2	ec	ORG
ftr-472	161	1	u.s.	GPE
ftr-472	161	2	u.s.	GPE
ftr-472	161	3	a particular year	DATE
ftr-472	161	4	$25 million	MONEY
ftr-472	161	5	$10 million	MONEY
ftr-472	161	6	the year	DATE
ftr-472	161	7	$1 million	MONEY
ftr-472	162	1	40%	PERCENT
ftr-472	162	2	$10 million/$25 million	MONEY
ftr-472	162	3	eci	PERSON
ftr-472	162	4	10%/40%	PERCENT
ftr-472	162	5	$1 million	MONEY
ftr-472	162	6	250,000	MONEY
ftr-472	163	1	21	CARDINAL
ftr-472	165	1	19941	DATE
ftr-472	165	2	u.s.	GPE
ftr-472	165	3	u.s.	GPE
ftr-472	165	4	11	CARDINAL
ftr-472	165	5	86-154	CARDINAL
ftr-472	165	6	3	CARDINAL
ftr-472	165	7	irs	ORG
ftr-472	165	8	u.s.	GPE
ftr-472	165	9	u.s.	GPE
ftr-472	165	10	u.s.	GPE
ftr-472	166	1	u.s.	GPE
ftr-472	166	2	u.s.	GPE
ftr-472	166	3	u.s.	GPE
ftr-472	167	1	u.s.	GPE
ftr-472	167	2	u.s.	GPE
ftr-472	167	3	u.s.	GPE
ftr-472	168	1	u.s.	GPE
ftr-472	169	1	u.s.	GPE
ftr-472	169	2	u.s.	GPE
ftr-472	169	3	1	CARDINAL
ftr-472	169	4	u.s.	GPE
ftr-472	169	5	2	CARDINAL
ftr-472	169	6	u.s.	GPE
ftr-472	169	7	3	CARDINAL
ftr-472	169	8	u.s.	GPE
ftr-472	169	9	u.s.	GPE
ftr-472	169	10	4	CARDINAL
ftr-472	169	11	u.s.	GPE
ftr-472	169	12	u.s.	GPE
ftr-472	169	13	5	CARDINAL
ftr-472	170	1	u.s.	GPE
ftr-472	171	1	u.s.	GPE
ftr-472	171	2	22	CARDINAL
ftr-472	172	1	1986-2	DATE
ftr-472	172	2	103	CARDINAL
ftr-472	172	3	23	CARDINAL
ftr-472	173	1	d.	NORP
ftr-472	173	2	florida	GPE
ftr-472	173	3	u.s.	GPE
ftr-472	174	1	u.s.	GPE
ftr-472	174	2	eci	PERSON
ftr-472	175	1	u.s.	GPE
ftr-472	176	1	86-154	CARDINAL
ftr-472	176	2	2),24	CARDINAL
ftr-472	176	3	irs	ORG
ftr-472	176	4	u.s.	GPE
ftr-472	177	1	irs	ORG
ftr-472	178	1	5	CARDINAL
ftr-472	178	2	eci	PERSON
ftr-472	178	3	u.s.	GPE
ftr-472	178	4	3	CARDINAL
ftr-472	178	5	86	CARDINAL
ftr-472	178	6	u.s.	GPE
ftr-472	178	7	european	NORP
ftr-472	178	8	u.s.	GPE
ftr-472	178	9	canadian	NORP
ftr-472	178	10	canadian	NORP
ftr-472	178	11	u.s.	GPE
ftr-472	178	12	eci	PERSON
ftr-472	179	1	24	CARDINAL
ftr-472	181	1	u.s.	GPE
ftr-472	181	2	ec	ORG
ftr-472	182	1	26	CARDINAL
ftr-472	183	1	1984	DATE
ftr-472	183	2	eci	PERSON
ftr-472	183	3	u.s.	GPE
ftr-472	184	1	irs	ORG
ftr-472	184	2	eci	PERSON
ftr-472	184	3	u.s.	GPE
ftr-472	184	4	u.s.	GPE
ftr-472	185	1	877	CARDINAL
ftr-472	186	1	7958	DATE
ftr-472	186	2	1984-1	DATE
ftr-472	186	3	174	CARDINAL
ftr-472	187	1	19941	DATE
ftr-472	187	2	u.s.	GPE
ftr-472	187	3	u.s.	GPE
ftr-472	187	4	13	CARDINAL
ftr-472	187	5	u.s.	GPE
ftr-472	187	6	non-u.s.	ORG
ftr-472	187	7	eci	PERSON
ftr-472	187	8	u.s.	GPE
ftr-472	187	9	u.s.	GPE
ftr-472	187	10	latin american	NORP
ftr-472	188	1	two	CARDINAL
ftr-472	188	2	eci	PERSON
ftr-472	189	1	first	ORDINAL
ftr-472	191	1	the united states	GPE
ftr-472	191	2	u.s.	GPE
ftr-472	193	1	second	ORDINAL
ftr-472	193	2	eci	PERSON
ftr-472	193	3	u.s.	GPE
ftr-472	195	1	one	CARDINAL
ftr-472	197	1	86	CARDINAL
ftr-472	198	1	u.s.	GPE
ftr-472	198	2	eci	PERSON
ftr-472	199	1	u.s.	GPE
ftr-472	199	2	eci	PERSON
ftr-472	199	3	non-u.s	NORP
ftr-472	199	4	27	CARDINAL
ftr-472	200	1	at least 80%	PERCENT
ftr-472	200	2	three-year	DATE
ftr-472	201	1	irc §§ 861(a	ORG
ftr-472	202	1	non-u.s	NORP
ftr-472	202	2	u.s.	GPE
ftr-472	202	3	florida	GPE
ftr-472	202	4	non-u.s	NORP
ftr-472	202	5	eci	PERSON
ftr-472	202	6	u.s.	GPE
ftr-472	202	7	u.s.	GPE
ftr-472	203	1	u.s.	GPE
ftr-472	203	2	eci	PERSON
ftr-472	203	3	u.s.	GPE
ftr-472	204	1	1.864-5(c)(5)(vi	DATE
ftr-472	204	2	eci	PERSON
ftr-472	204	3	eci	PERSON
ftr-472	204	4	eci	PERSON
ftr-472	204	5	eci	PERSON
ftr-472	204	6	u.s.	GPE
ftr-472	206	1	the united states of america	GPE
ftr-472	206	2	netherlands	GPE
ftr-472	206	3	dec. 18, 1992	DATE
ftr-472	206	4	u.s.-neth	DATE
ftr-472	207	1	12	CARDINAL
ftr-472	208	1	4	CARDINAL
ftr-472	209	1	u.s.-neth	ORDINAL
ftr-472	209	2	the united states of america	GPE
ftr-472	209	3	japan	GPE
ftr-472	209	4	mar. 8, 1971	DATE
ftr-472	209	5	u.s.-jap	ORG
ftr-472	210	1	6	CARDINAL
ftr-472	211	1	2	CARDINAL
ftr-472	211	2	23	CARDINAL
ftr-472	211	3	967	CARDINAL
ftr-472	213	1	the united states	GPE
ftr-472	213	2	non-u.s.	GPE
ftr-472	213	3	non-u.s	NORP
ftr-472	213	4	u.s.	GPE
ftr-472	214	1	§§ 864(c)(4)(b)(iii	ORG
ftr-472	214	2	the united states	GPE
ftr-472	214	3	u.s.	GPE
ftr-472	214	4	eci	PERSON
ftr-472	214	5	the united states	GPE
ftr-472	214	6	non-u.s	NORP
ftr-472	215	1	28	CARDINAL
ftr-472	217	1	1.864-4(c)(2	CARDINAL
ftr-472	217	2	3	CARDINAL
ftr-472	218	1	eci	PERSON
ftr-472	218	2	u.s.	GPE
ftr-472	218	3	1	CARDINAL
ftr-472	218	4	u.s.	GPE
ftr-472	218	5	2	CARDINAL
ftr-472	218	6	u.s.	GPE
ftr-472	219	1	29	CARDINAL
ftr-472	220	1	the united states	GPE
ftr-472	220	2	u.s.	GPE
ftr-472	221	1	supra	PERSON
ftr-472	221	2	14	CARDINAL
ftr-472	221	3	u.s.	GPE
ftr-472	221	4	19941	DATE
ftr-472	221	5	u.s.	GPE
ftr-472	221	6	u.s.	GPE
ftr-472	221	7	15	CARDINAL
ftr-472	221	8	10%	PERCENT
ftr-472	221	9	eci	PERSON
ftr-472	222	1	2	CARDINAL
ftr-472	222	2	eci	PERSON
ftr-472	222	3	u.s.	GPE
ftr-472	223	1	u.s.	GPE
ftr-472	223	2	eci	PERSON
ftr-472	223	3	eci	PERSON
ftr-472	223	4	1	CARDINAL
ftr-472	223	5	3'	CARDINAL
ftr-472	223	6	2	CARDINAL
ftr-472	223	7	32or	DATE
ftr-472	223	8	3	CARDINAL
ftr-472	224	1	eci	PERSON
ftr-472	224	2	the united states	GPE
ftr-472	225	1	u.s.	GPE
ftr-472	225	2	eci	PERSON
ftr-472	225	3	3	CARDINAL
ftr-472	225	4	incomne.-banks	ORG
ftr-472	226	1	fees,36	ORG
ftr-472	227	1	u.s.	GPE
ftr-472	227	2	eci	PERSON
ftr-472	228	1	30	CARDINAL
ftr-472	229	1	1.864-4(c)(5)(ii	CARDINAL
ftr-472	230	1	31	CARDINAL
ftr-472	232	1	1.864-4(c)(5)(iv)(a	DATE
ftr-472	233	1	32	CARDINAL
ftr-472	235	1	1.864	CARDINAL
ftr-472	236	1	33	CARDINAL
ftr-472	238	1	1.864-4(c)(5)(ii)(a)(2	CARDINAL
ftr-472	239	1	34	CARDINAL
ftr-472	240	1	1.864-4(c)(5)(ii	CARDINAL
ftr-472	241	1	35	CARDINAL
ftr-472	242	1	8940005	DATE
ftr-472	242	2	15, 1989	DATE
ftr-472	243	1	36	CARDINAL
ftr-472	247	1	70-540	CARDINAL
ftr-472	247	2	1970-2	DATE
ftr-472	247	3	101	CARDINAL
ftr-472	249	1	74	CARDINAL
ftr-472	249	2	1974-1	DATE
ftr-472	249	3	46	DATE
ftr-472	251	1	37	CARDINAL
ftr-472	252	1	metropolitan mortgage fund, inc.	ORG
ftr-472	253	1	62	CARDINAL
ftr-472	253	2	110	CARDINAL
ftr-472	253	3	1974	DATE
ftr-472	256	1	70-540	CARDINAL
ftr-472	256	2	1970-2	DATE
ftr-472	256	3	c.b. i01	GPE
ftr-472	256	4	bank of america	ORG
ftr-472	256	5	united states	GPE
ftr-472	257	1	142	CARDINAL
ftr-472	257	2	150	CARDINAL
ftr-472	257	3	1982	DATE
ftr-472	260	1	1.1273-2(g)(2	MONEY
ftr-472	261	1	1.1275-2(a	CARDINAL
ftr-472	261	2	wilkerson v. commissioner	PERSON
ftr-472	261	3	70	CARDINAL
ftr-472	261	4	240	CARDINAL
ftr-472	261	5	1978	DATE
ftr-472	262	1	655	CARDINAL
ftr-472	262	2	980	CARDINAL
ftr-472	262	3	9th	ORDINAL
ftr-472	262	4	1981	DATE
ftr-472	264	1	69-188	CARDINAL
ftr-472	264	2	1969-1	DATE
ftr-472	264	3	54	DATE
ftr-472	264	4	55	DATE
ftr-472	265	1	florida	GPE
ftr-472	265	2	u.s.	GPE
ftr-472	266	1	fees.-commissions	ORG
ftr-472	266	2	1	CARDINAL
ftr-472	267	1	u.s.	GPE
ftr-472	267	2	u.s.	GPE
ftr-472	267	3	eci	PERSON
ftr-472	267	4	u.s.	GPE
ftr-472	268	1	eci	PERSON
ftr-472	268	2	u.s.	GPE
ftr-472	269	1	5	CARDINAL
ftr-472	269	2	recent years	DATE
ftr-472	270	1	38	CARDINAL
ftr-472	272	1	39	DATE
ftr-472	274	1	u.s.	GPE
ftr-472	274	2	u.s.	GPE
ftr-472	274	3	the united states	GPE
ftr-472	274	4	u.s.	GPE
ftr-472	275	1	40	CARDINAL
ftr-472	276	1	bank of america	ORG
ftr-472	276	2	149	CARDINAL
ftr-472	277	1	centel communications co.	ORG
ftr-472	277	2	1335	DATE
ftr-472	277	3	7th	ORDINAL
ftr-472	277	4	1990	DATE
ftr-472	277	5	83	CARDINAL
ftr-472	280	1	8508003 (nov. 9, 1984	DATE
ftr-472	280	2	feb. 22, 1978	DATE
ftr-472	281	1	41	CARDINAL
ftr-472	282	1	1.864-4(c)(3)(i	CARDINAL
ftr-472	283	1	30%	PERCENT
ftr-472	283	2	u.s.	GPE
ftr-472	284	1	u.s.	GPE
ftr-472	287	1	june 19, 1973	DATE
ftr-472	287	2	u.k.	GPE
ftr-472	287	3	the united states	GPE
ftr-472	287	4	u.s.	GPE
ftr-472	288	1	2:1 1994	CARDINAL
ftr-472	288	2	u.s.	GPE
ftr-472	288	3	u.s.	GPE
ftr-472	288	4	17	CARDINAL
ftr-472	292	1	42	CARDINAL
ftr-472	292	2	42	CARDINAL
ftr-472	296	1	51	CARDINAL
ftr-472	296	2	765	CARDINAL
ftr-472	296	3	may 13, 1991	DATE
ftr-472	296	4	kpmg peat marwick	ORG
ftr-472	296	5	21	CARDINAL
ftr-472	296	6	highlights & documents	ORG
ftr-472	296	7	1983	DATE
ftr-472	296	8	may 22, 1991	DATE
ftr-472	296	9	charles thelen	PERSON
ftr-472	297	1	48	CARDINAL
ftr-472	297	2	1143	CARDINAL
ftr-472	297	3	aug. 27. 1990	DATE
ftr-472	297	4	leslie b. samuels & patricia a. brown	ORG
ftr-472	298	1	45	CARDINAL
ftr-472	298	2	tax l. rev	PERSON
ftr-472	299	1	527	CARDINAL
ftr-472	299	2	1990	DATE
ftr-472	299	3	lawrence r. uhlick	PERSON
ftr-472	299	4	institute of international bankers	ORG
ftr-472	299	5	charles cope	PERSON
ftr-472	299	6	esq	ORG
ftr-472	299	7	sep. 17, 1993	DATE
ftr-472	299	8	31	CARDINAL
ftr-472	299	9	highlights &	ORG
ftr-472	299	10	51	CARDINAL
ftr-472	299	11	oct. 1, 1993	DATE
ftr-472	300	1	edward i. o'brien	PERSON
ftr-472	300	2	fred t. goldberg	PERSON
ftr-472	301	1	jr.	PERSON
ftr-472	301	2	kenneth w. gideon	PERSON
ftr-472	301	3	dec. 28, 1990	DATE
ftr-472	301	4	20	CARDINAL
ftr-472	301	5	highlights & documents	ORG
ftr-472	301	6	293	CARDINAL
ftr-472	301	7	jan. 9, 1991	DATE
ftr-472	303	1	supra	PERSON
ftr-472	304	1	53	CARDINAL
ftr-472	308	1	55-63	CARDINAL
ftr-472	309	1	1ib	ORDINAL
ftr-472	310	1	florida	GPE
ftr-472	312	1	' 3	DATE
ftr-472	318	1	u.s.	GPE
ftr-472	319	1	1.988-4	CARDINAL
ftr-472	319	2	43	DATE
ftr-472	322	1	44	CARDINAL
ftr-472	323	1	u.s.	GPE
ftr-472	323	2	one	CARDINAL
ftr-472	326	1	1.988-1(a)(1	CARDINAL
ftr-472	327	1	two business days	DATE
ftr-472	329	1	1.988-2(d)(1)(ii	DATE
ftr-472	330	1	u.s.	GPE
ftr-472	330	2	u.s.	GPE
ftr-472	332	1	1.985-1(b	CARDINAL
ftr-472	333	1	2:1	CARDINAL
ftr-472	333	2	1994	DATE
ftr-472	333	3	u.s.	GPE
ftr-472	333	4	u.s.	GPE
ftr-472	333	5	19	CARDINAL
ftr-472	333	6	ec	ORG
ftr-472	334	1	865(e)(2	CARDINAL
ftr-472	334	2	3	CARDINAL
ftr-472	334	3	864(c)(2	ORG
ftr-472	334	4	3	CARDINAL
ftr-472	334	5	eci	PERSON
ftr-472	335	1	section 1.9884(c	LAW
ftr-472	335	2	1.863-7(b)(3	CARDINAL
ftr-472	335	3	u.s.	GPE
ftr-472	335	4	eci	PERSON
ftr-472	337	1	7	CARDINAL
ftr-472	339	1	1.863-7	DATE
ftr-472	340	1	one	CARDINAL
ftr-472	343	1	1.446-3	CARDINAL
ftr-472	344	1	1.863-7	DATE
ftr-472	345	1	irs	ORG
ftr-472	346	1	1.863-7	CARDINAL
ftr-472	347	1	1993-33	DATE
ftr-472	348	1	6	CARDINAL
ftr-472	348	2	6-7	CARDINAL
ftr-472	348	3	oct. 25	DATE
ftr-472	348	4	446	CARDINAL
ftr-472	349	1	u.s.	GPE
ftr-472	350	1	edward d. kleinbard	PERSON
ftr-472	351	1	69 tex	QUANTITY
ftr-472	351	2	l. rev	PERSON
ftr-472	351	3	1319	CARDINAL
ftr-472	351	4	1991	DATE
ftr-472	353	1	1.863-7	CARDINAL
ftr-472	353	2	1.446	CARDINAL
ftr-472	353	3	irs	ORG
ftr-472	354	1	richard l. reinhold	PERSON
ftr-472	354	2	57	CARDINAL
ftr-472	354	3	1185	CARDINAL
ftr-472	355	1	1190-91	CARDINAL
ftr-472	356	1	lewis r. steinberg	PERSON
ftr-472	356	2	1	CARDINAL
ftr-472	356	3	fla	GPE
ftr-472	357	1	263	CARDINAL
ftr-472	358	1	288-89	CARDINAL
ftr-472	358	2	1993	DATE
ftr-472	360	1	eci	PERSON
ftr-472	361	1	1.863-7	DATE
ftr-472	364	1	46	DATE
ftr-472	365	1	3	CARDINAL
ftr-472	365	2	3	CARDINAL
ftr-472	365	3	supra	PERSON
ftr-472	365	4	12	CARDINAL
ftr-472	365	5	14	DATE
ftr-472	365	6	28	CARDINAL
ftr-472	365	7	865(j)(2	ORG
ftr-472	365	8	865	CARDINAL
ftr-472	366	1	47	CARDINAL
ftr-472	368	1	1.988-4(a	CARDINAL
ftr-472	369	1	1.863-7(b)(1	CARDINAL
ftr-472	369	2	2	CARDINAL
ftr-472	369	3	1	CARDINAL
ftr-472	369	4	2	CARDINAL
ftr-472	369	5	qbu	ORG
ftr-472	369	6	florida	GPE
ftr-472	369	7	eci	PERSON
ftr-472	369	8	eci	PERSON
ftr-472	370	1	1.988-4	CARDINAL
ftr-472	370	2	u.s.	GPE
ftr-472	370	3	eci	PERSON
ftr-472	370	4	eci	PERSON
ftr-472	371	1	eci	PERSON
ftr-472	371	2	the united states	GPE
ftr-472	372	1	u.s.	GPE
ftr-472	372	2	eci	PERSON
ftr-472	373	1	eci	PERSON
ftr-472	373	2	u.s.	GPE
ftr-472	374	1	eci	PERSON
ftr-472	375	1	u.s.	GPE
ftr-472	375	2	u.s.	GPE
ftr-472	376	1	the united states	GPE
ftr-472	377	1	new york	GPE
ftr-472	377	2	london	GPE
ftr-472	378	1	new york	GPE
ftr-472	378	2	u.k.	GPE
ftr-472	378	3	london	GPE
ftr-472	378	4	qbu	ORG
ftr-472	378	5	the united states	GPE
ftr-472	378	6	the united states	GPE
ftr-472	379	1	48	DATE
ftr-472	381	1	samuels & brown	ORG
ftr-472	381	2	42	CARDINAL
ftr-472	381	3	560	CARDINAL
ftr-472	383	1	1.863-7(b)(3	DATE
ftr-472	386	1	9348015	DATE
ftr-472	386	2	aug. 31, 1993	DATE
ftr-472	387	1	49	DATE
ftr-472	389	1	1.864-4(c)(1)(i	CARDINAL
ftr-472	390	1	2:1 1994	DATE
ftr-472	390	2	u.s.	GPE
ftr-472	390	3	u.s.	GPE
ftr-472	390	4	21	CARDINAL
ftr-472	391	1	london	GPE
ftr-472	391	2	u.s.	GPE
ftr-472	391	3	new york	GPE
ftr-472	392	1	eci	PERSON
ftr-472	393	1	u.s.	GPE
ftr-472	394	1	interbranch	PERSON
ftr-472	394	2	u.s.	GPE
ftr-472	395	1	u.s.	GPE
ftr-472	395	2	u.s.	GPE
ftr-472	395	3	u.s.	GPE
ftr-472	396	1	u.s.	GPE
ftr-472	396	2	u.s.	GPE
ftr-472	398	1	third	ORDINAL
ftr-472	398	2	u.s.	GPE
ftr-472	398	3	u.s.	GPE
ftr-472	398	4	third	ORDINAL
ftr-472	398	5	u.s.	GPE
ftr-472	398	6	u.s.	GPE
ftr-472	399	1	third	ORDINAL
ftr-472	399	2	u.s.	GPE
ftr-472	399	3	u.s.	GPE
ftr-472	399	4	third	ORDINAL
ftr-472	401	1	london	GPE
ftr-472	402	1	london	GPE
ftr-472	402	2	u.s.	GPE
ftr-472	403	1	irs	ORG
ftr-472	404	1	supra	PERSON
ftr-472	404	2	6	CARDINAL
ftr-472	404	3	52	DATE
ftr-472	404	4	108	CARDINAL
ftr-472	404	5	116	CARDINAL
ftr-472	405	1	51	CARDINAL
ftr-472	406	1	1.863-7(a)(1	CARDINAL
ftr-472	406	2	1.988-1(a)(10	CARDINAL
ftr-472	407	1	988	CARDINAL
ftr-472	407	2	1	CARDINAL
ftr-472	407	3	2	CARDINAL
ftr-472	409	1	1.988	CARDINAL
ftr-472	410	1	55-63	CARDINAL
ftr-472	411	1	florida	GPE
ftr-472	411	2	2 one	CARDINAL
ftr-472	411	3	u.s.	GPE
ftr-472	411	4	third	ORDINAL
ftr-472	415	1	irs	ORG
ftr-472	415	2	u.s.	GPE
ftr-472	416	1	eci	PERSON
ftr-472	417	1	thousands	CARDINAL
ftr-472	418	1	samuels & brown	ORG
ftr-472	418	2	42	CARDINAL
ftr-472	418	3	560	CARDINAL
ftr-472	419	1	u.s.	GPE
ftr-472	419	2	u.s.	GPE
ftr-472	420	1	575	CARDINAL
ftr-472	421	1	irs	ORG
ftr-472	421	2	eci	PERSON
ftr-472	422	1	1.863-7(a)(1	CARDINAL
ftr-472	422	2	1.988-1(a)(10	CARDINAL
ftr-472	425	1	53	CARDINAL
ftr-472	426	1	1.882-4(b)(1	DATE
ftr-472	426	2	1.861-8	CARDINAL
ftr-472	426	3	54	DATE
ftr-472	427	1	arkansas	GPE
ftr-472	427	2	irs	ORG
ftr-472	429	1	regs	PERSON
ftr-472	432	1	t.d	PERSON
ftr-472	432	2	8493	DATE
ftr-472	432	3	1993-35	DATE
ftr-472	433	1	16	CARDINAL
ftr-472	433	2	18	DATE
ftr-472	434	1	2:1 1994	DATE
ftr-472	434	2	u.s.	GPE
ftr-472	434	3	u.s.	GPE
ftr-472	434	4	23	CARDINAL
ftr-472	434	5	each year	DATE
ftr-472	436	1	non-u.s	NORP
ftr-472	436	2	u.s.	GPE
ftr-472	436	3	u.s.	GPE
ftr-472	436	4	non-u.s.	GPE
ftr-472	436	5	u.s.	GPE
ftr-472	436	6	u.s.	GPE
ftr-472	436	7	u.s.	GPE
ftr-472	437	1	u.s.	GPE
ftr-472	437	2	non-u.s	NORP
ftr-472	437	3	u.s.	GPE
ftr-472	437	4	1.864-4(c	CARDINAL
ftr-472	437	5	u.s.	GPE
ftr-472	437	6	u.s.	GPE
ftr-472	437	7	55	CARDINAL
ftr-472	439	1	supra	PERSON
ftr-472	439	2	44	CARDINAL
ftr-472	440	1	56	CARDINAL
ftr-472	441	1	1.988-1(a)(10)(ii	CARDINAL
ftr-472	441	2	supra	PERSON
ftr-472	441	3	51	CARDINAL
ftr-472	445	1	57	CARDINAL
ftr-472	446	1	supra	PERSON
ftr-472	446	2	47	CARDINAL
ftr-472	447	1	58	CARDINAL
ftr-472	448	1	u.s.	GPE
ftr-472	449	1	59	CARDINAL
ftr-472	450	1	supra	PERSON
ftr-472	450	2	15	CARDINAL
ftr-472	451	1	u.s.	GPE
ftr-472	451	2	eci	PERSON
ftr-472	451	3	1.864-4(c	CARDINAL
ftr-472	451	4	non-u.s	NORP
ftr-472	451	5	u.s.	GPE
ftr-472	451	6	eci	PERSON
ftr-472	451	7	non-u.s	NORP
ftr-472	453	1	1.864-4(c	CARDINAL
ftr-472	454	1	florida	GPE
ftr-472	454	2	u.s.	GPE
ftr-472	454	3	non-u.s	NORP
ftr-472	454	4	u.s.	GPE
ftr-472	454	5	u.s.	GPE
ftr-472	455	1	61	CARDINAL
ftr-472	455	2	u.s.	GPE
ftr-472	456	1	eci	PERSON
ftr-472	456	2	u.s.	GPE
ftr-472	457	1	u.s.	GPE
ftr-472	457	2	u.s.	GPE
ftr-472	459	1	u.s.	GPE
ftr-472	459	2	u.s.	GPE
ftr-472	461	1	60	CARDINAL
ftr-472	463	1	leslie i. schneider	PERSON
ftr-472	463	2	17.07	CARDINAL
ftr-472	463	3	1993	DATE
ftr-472	465	1	61	CARDINAL
ftr-472	466	1	u.s.	GPE
ftr-472	466	2	non-u.s.	GPE
ftr-472	466	3	u.s.	GPE
ftr-472	467	1	u.s.	GPE
ftr-472	467	2	u.s.	GPE
ftr-472	468	1	u.s.	GPE
ftr-472	468	2	non-u.s.	GPE
ftr-472	468	3	u.s.	GPE
ftr-472	469	1	1.988-1(a)(10	CARDINAL
ftr-472	469	2	u.s.	GPE
ftr-472	469	3	u.s.	GPE
ftr-472	471	1	supra	PERSON
ftr-472	471	2	47	DATE
ftr-472	471	3	51	DATE
ftr-472	472	1	2:1 1994	DATE
ftr-472	472	2	u.s.	GPE
ftr-472	472	3	u.s.	GPE
ftr-472	472	4	25	CARDINAL
ftr-472	472	5	h.c	DATE
ftr-472	472	6	i.c	PERSON
ftr-472	472	7	1	CARDINAL
ftr-472	473	1	eci	PERSON
ftr-472	473	2	u.s.	GPE
ftr-472	474	1	irs	ORG
ftr-472	475	1	apa	PERSON
ftr-472	477	1	apa	PERSON
ftr-472	477	2	irs	ORG
ftr-472	477	3	the united states	GPE
ftr-472	477	4	jurisdictions.64	PERSON
ftr-472	477	5	apa	PERSON
ftr-472	477	6	63	DATE
ftr-472	478	1	third	ORDINAL
ftr-472	478	2	the united states	GPE
ftr-472	478	3	the united states	GPE
ftr-472	480	1	u.s.	GPE
ftr-472	480	2	non-u.s	NORP
ftr-472	482	1	1.988-2(d	CARDINAL
ftr-472	483	1	64	CARDINAL
ftr-472	484	1	proc	PERSON
ftr-472	485	1	91-22	CARDINAL
ftr-472	485	2	1991-1	DATE
ftr-472	485	3	526	CARDINAL
ftr-472	486	1	proc	PERSON
ftr-472	487	1	9122a	DATE
ftr-472	487	2	1991-1	DATE
ftr-472	487	3	534	CARDINAL
ftr-472	488	1	irs	ORG
ftr-472	489	1	apa	PERSON
ftr-472	489	2	robert e. florida	PERSON
ftr-472	489	3	section 482	LAW
ftr-472	490	1	irs	ORG
ftr-472	490	2	irs	ORG
ftr-472	491	1	apa	PERSON
ftr-472	492	1	irs	ORG
ftr-472	492	2	section 482	LAW
ftr-472	492	3	apa	PERSON
ftr-472	494	1	irs	ORG
ftr-472	495	1	66	CARDINAL
ftr-472	495	2	94-40	CARDINAL
ftr-472	495	3	irs	ORG
ftr-472	495	4	94-40	CARDINAL
ftr-472	495	5	irs	ORG
ftr-472	495	6	irs	ORG
ftr-472	495	7	12	CARDINAL
ftr-472	495	8	daily	DATE
ftr-472	495	9	jan. 19, 1994	DATE
ftr-472	496	1	irs	ORG
ftr-472	496	2	fs-94-5	DATE
ftr-472	496	3	33	CARDINAL
ftr-472	496	4	highlights &	ORG
ftr-472	496	5	487	CARDINAL
ftr-472	496	6	12, 1994	DATE
ftr-472	496	7	apa	PERSON
ftr-472	496	8	march 31, 1994	DATE
ftr-472	497	1	65	CARDINAL
ftr-472	499	1	proc	PERSON
ftr-472	500	1	91-22	CARDINAL
ftr-472	500	2	64	CARDINAL
ftr-472	500	3	10.05-07	DATE
ftr-472	501	1	66	CARDINAL
ftr-472	502	1	u.s.	GPE
ftr-472	502	2	93	CARDINAL
ftr-472	502	3	tnt	ORG
ftr-472	502	4	257	CARDINAL
ftr-472	502	5	dec. 20, 1993	DATE
ftr-472	502	6	tnt	ORG
ftr-472	503	1	irs	ORG
ftr-472	503	2	culbertson	PERSON
ftr-472	503	3	61	CARDINAL
ftr-472	503	4	daily	DATE
ftr-472	503	5	mar. 4, 1992	DATE
ftr-472	503	6	6-7	DATE
ftr-472	503	7	67	CARDINAL
ftr-472	504	1	94-40, 1994-17	DATE
ftr-472	505	1	april 25	DATE
ftr-472	505	2	33	CARDINAL
ftr-472	505	3	highlights &	ORG
ftr-472	505	4	488	CARDINAL
ftr-472	505	5	12, 1994	DATE
ftr-472	507	1	2:1 1994	DATE
ftr-472	507	2	u.s.	GPE
ftr-472	507	3	u.s.	GPE
ftr-472	507	4	27	CARDINAL
ftr-472	509	1	1	CARDINAL
ftr-472	509	2	2	CARDINAL
ftr-472	509	3	3	CARDINAL
ftr-472	510	1	94-40	CARDINAL
ftr-472	510	2	irs	ORG
ftr-472	510	3	1	CARDINAL
ftr-472	510	4	2	CARDINAL
ftr-472	510	5	3	CARDINAL
ftr-472	511	1	irs	ORG
ftr-472	511	2	section 482	LAW
ftr-472	511	3	68	CARDINAL
ftr-472	516	1	94-40	DATE
ftr-472	517	1	69	CARDINAL
ftr-472	518	1	94-40	DATE
ftr-472	519	1	the end of the year	DATE
ftr-472	520	1	florida	GPE
ftr-472	520	2	irs	ORG
ftr-472	521	1	section 482	LAW
ftr-472	522	1	94-40	CARDINAL
ftr-472	522	2	irs	ORG
ftr-472	522	3	section 482.7	LAW
ftr-472	522	4	irs	ORG
ftr-472	523	1	irs	ORG
ftr-472	523	2	apa	PERSON
ftr-472	523	3	u.s.	GPE
ftr-472	525	1	irs	ORG
ftr-472	525	2	section 482	LAW
ftr-472	525	3	irs	ORG
ftr-472	525	4	eci	PERSON
ftr-472	526	1	70	CARDINAL
ftr-472	527	1	eric j. coffill & prentiss willson	PERSON
ftr-472	527	2	jr.	PERSON
ftr-472	527	3	59	CARDINAL
ftr-472	527	4	1103	DATE
ftr-472	527	5	24, 1993	DATE
ftr-472	527	6	jerome r. hellerstein	PERSON
ftr-472	527	7	60	CARDINAL
ftr-472	527	8	1131	DATE
ftr-472	527	9	aug. 23, 1993	DATE
ftr-472	527	10	benjamin f. miller	PERSON
ftr-472	527	11	61	CARDINAL
ftr-472	527	12	241	CARDINAL
ftr-472	527	13	oct. 11, 1993	DATE
ftr-472	528	1	71	CARDINAL
ftr-472	532	1	1.482-6	CARDINAL
ftr-472	536	1	1.482-6(c	CARDINAL
ftr-472	539	1	1.482-6(c)(5	CARDINAL
ftr-472	540	1	2:1 1994	DATE
ftr-472	540	2	u.s.	GPE
ftr-472	540	3	u.s.	GPE
ftr-472	540	4	29	CARDINAL
ftr-472	540	5	section 482	LAW
ftr-472	540	6	the united states	GPE
ftr-472	540	7	eci	PERSON
ftr-472	541	1	irs	ORG
ftr-472	541	2	apa	PERSON
ftr-472	542	1	several years	DATE
ftr-472	542	2	irs	ORG
ftr-472	543	1	73	CARDINAL
ftr-472	543	2	irs	ORG
ftr-472	543	3	eci	PERSON
ftr-472	543	4	section 988	LAW
ftr-472	543	5	1.864-4(c),"'74	CARDINAL
ftr-472	544	1	irs	ORG
ftr-472	546	1	apa	PERSON
ftr-472	546	2	irs	ORG
ftr-472	547	1	apa	PERSON
ftr-472	547	2	irs	ORG
ftr-472	548	1	apa	PERSON
ftr-472	549	1	irs	ORG
ftr-472	549	2	72	DATE
ftr-472	550	1	the united states	GPE
ftr-472	550	2	u.s.	GPE
ftr-472	550	3	eci	PERSON
ftr-472	551	1	samuels & brown	ORG
ftr-472	552	1	42	CARDINAL
ftr-472	552	2	572-74	CARDINAL
ftr-472	553	1	73	CARDINAL
ftr-472	554	1	8258	DATE
ftr-472	554	2	1989-2	DATE
ftr-472	554	3	127	CARDINAL
ftr-472	556	1	1.863-7(b)(2)-(3	CARDINAL
ftr-472	557	1	90-106	CARDINAL
ftr-472	557	2	1990	DATE
ftr-472	557	3	38	CARDINAL
ftr-472	557	4	29	CARDINAL
ftr-472	557	5	sept. 17	DATE
ftr-472	557	6	482	CARDINAL
ftr-472	557	7	864	CARDINAL
ftr-472	558	1	74	CARDINAL
ftr-472	559	1	1.863-7(b)(3	DATE
ftr-472	559	2	1.988-4(c	CARDINAL
ftr-472	559	3	supra notes47-49	PERSON
ftr-472	560	1	florida	GPE
ftr-472	560	2	apa	PERSON
ftr-472	561	1	section 482	LAW
ftr-472	563	1	irs	ORG
ftr-472	564	1	eci	PERSON
ftr-472	565	1	2	CARDINAL
ftr-472	565	2	eci	PERSON
ftr-472	565	3	eci	PERSON
ftr-472	566	1	482	CARDINAL
ftr-472	566	2	irs	ORG
ftr-472	567	1	75	CARDINAL
ftr-472	569	1	1.863-7	CARDINAL
ftr-472	569	2	1.988-4	CARDINAL
ftr-472	569	3	§§ 863(a	ORG
ftr-472	569	4	988(a)(3)(a	DATE
ftr-472	571	1	supra	PERSON
ftr-472	571	2	63	CARDINAL
ftr-472	572	1	76	CARDINAL
ftr-472	573	1	482	CARDINAL
ftr-472	573	2	42	CARDINAL
ftr-472	574	1	19941	DATE
ftr-472	574	2	u.s.	GPE
ftr-472	574	3	u.s.	GPE
ftr-472	574	4	31	CARDINAL
ftr-472	576	1	77	CARDINAL
ftr-472	577	1	selected.78	PERSON
ftr-472	577	2	section 6662	LAW
ftr-472	578	1	eci	PERSON
ftr-472	581	1	section 475	LAW
ftr-472	581	2	section 475	LAW
ftr-472	582	1	eci	PERSON
ftr-472	582	2	eci	PERSON
ftr-472	582	3	section 475	LAW
ftr-472	583	1	eci	PERSON
ftr-472	584	1	77	CARDINAL
ftr-472	590	1	1.6662-6(d	CARDINAL
ftr-472	594	1	1.988-5(a)(8	PERCENT
ftr-472	596	1	1.1221-2(c	CARDINAL
ftr-472	597	1	79	CARDINAL
ftr-472	598	1	1.864	CARDINAL
ftr-472	598	2	ii.b.i	PRODUCT
ftr-472	599	1	80	CARDINAL
ftr-472	600	1	126	CARDINAL
ftr-472	600	2	eci	PERSON
ftr-472	600	3	ec	ORG
ftr-472	601	1	florida	GPE
ftr-472	601	2	section 475	LAW
ftr-472	602	1	irs	ORG
ftr-472	602	2	eci	PERSON
ftr-472	602	3	482	CARDINAL
ftr-472	602	4	one	CARDINAL
ftr-472	602	5	the united states	GPE
ftr-472	603	1	eci	PERSON
ftr-472	605	1	section 482	LAW
ftr-472	606	1	u.s.	GPE
ftr-472	607	1	u.s.	GPE
ftr-472	607	2	u.s.	GPE
ftr-472	608	1	u.s.	GPE
ftr-472	608	2	u.s.	GPE
ftr-472	609	1	eci	PERSON
ftr-472	609	2	activities.8 2	ORG
ftr-472	611	1	81	CARDINAL
ftr-472	612	1	irs	ORG
ftr-472	612	2	proc	PERSON
ftr-472	613	1	91-22	CARDINAL
ftr-472	613	2	64	CARDINAL
ftr-472	613	3	7.08	CARDINAL
ftr-472	614	1	82	CARDINAL
ftr-472	615	1	one	CARDINAL
ftr-472	615	2	u.s.	GPE
ftr-472	616	1	19941	DATE
ftr-472	616	2	u.s.	GPE
ftr-472	616	3	u.s.	GPE
ftr-472	616	4	33	CARDINAL
ftr-472	616	5	u.s.	GPE
ftr-472	617	1	irs	ORG
ftr-472	618	1	1	CARDINAL
ftr-472	618	2	2	CARDINAL
ftr-472	618	3	section 482	LAW
ftr-472	619	1	irs	ORG
ftr-472	619	2	1	CARDINAL
ftr-472	619	3	2	CARDINAL
ftr-472	619	4	3	CARDINAL
ftr-472	619	5	u.s.	GPE
ftr-472	619	6	4	CARDINAL
ftr-472	619	7	5	CARDINAL
ftr-472	619	8	irs	ORG
ftr-472	621	1	apa	PERSON
ftr-472	621	2	irs	ORG
ftr-472	621	3	apply8	PERSON
ftr-472	623	1	83	CARDINAL
ftr-472	624	1	482	CARDINAL
ftr-472	627	1	1.482-1(b)(2)(iii	CARDINAL
ftr-472	630	1	1.482-2(e)(l)(ii	QUANTITY
ftr-472	630	2	1989	DATE
ftr-472	631	1	84	CARDINAL
ftr-472	633	1	florida	GPE
ftr-472	635	1	u.s.	GPE
ftr-472	636	1	section 482	LAW
ftr-472	636	2	method.85	GPE
ftr-472	636	3	482	CARDINAL
ftr-472	639	1	irs	ORG
ftr-472	640	1	85	CARDINAL
ftr-472	642	1	supra	PERSON
ftr-472	642	2	71	CARDINAL
ftr-472	643	1	86	CARDINAL
ftr-472	644	1	482	CARDINAL
ftr-472	645	1	u.s.	GPE
ftr-472	646	1	2:1	CARDINAL
ftr-472	646	2	1994	DATE
ftr-472	646	3	u.s.	GPE
ftr-472	646	4	u.s.	GPE
ftr-472	646	5	35	CARDINAL
ftr-472	649	1	third	ORDINAL
ftr-472	649	2	u.s.	GPE
ftr-472	650	1	eci	PERSON
ftr-472	650	2	irs	ORG
ftr-472	651	1	irs	ORG
ftr-472	651	2	daily	DATE
ftr-472	651	3	weekly	DATE
ftr-472	651	4	monthly	DATE
ftr-472	651	5	third	ORDINAL
ftr-472	652	1	482	CARDINAL
ftr-472	652	2	u.s.	GPE
ftr-472	652	3	eci	PERSON
ftr-472	653	1	u.s.	GPE
ftr-472	653	2	section 482	LAW
ftr-472	654	1	482	CARDINAL
ftr-472	654	2	u.s.	GPE
ftr-472	654	3	third	ORDINAL
ftr-472	655	1	3	CARDINAL
ftr-472	655	2	eci rules.-the	PERSON
ftr-472	655	3	florida	GPE
ftr-472	655	4	eci	PERSON
ftr-472	655	5	section 482	LAW
ftr-472	656	1	one	CARDINAL
ftr-472	657	1	1.864	CARDINAL
ftr-472	657	2	eci	PERSON
ftr-472	660	1	482type	CARDINAL
ftr-472	661	1	eci	PERSON
ftr-472	662	1	eci	PERSON
ftr-472	666	1	482	CARDINAL
ftr-472	667	1	i.	PERSON
ftr-472	667	2	a.	PERSON
ftr-472	667	3	u.s.	GPE
ftr-472	667	4	eci	PERSON
ftr-472	668	1	87	DATE
ftr-472	668	2	87	DATE
ftr-472	670	1	1.882-4(b)(1	DATE
ftr-472	672	1	1.882-4(a	CARDINAL
ftr-472	673	1	2:1 1994	DATE
ftr-472	673	2	u.s.	GPE
ftr-472	673	3	u.s.	GPE
ftr-472	673	4	37	CARDINAL
ftr-472	673	5	eci	PERSON
ftr-472	673	6	section 1.861-8	LAW
ftr-472	673	7	u.s.	GPE
ftr-472	674	1	eci	PERSON
ftr-472	676	1	u.s.	GPE
ftr-472	677	1	u.s.	GPE
ftr-472	677	2	u.s.	GPE
ftr-472	677	3	u.s.	GPE
ftr-472	678	1	u.s.	GPE
ftr-472	678	2	u.s.	GPE
ftr-472	680	1	u.s.	GPE
ftr-472	680	2	eci	PERSON
ftr-472	681	1	u.s.	GPE
ftr-472	681	2	eci	PERSON
ftr-472	682	1	9	CARDINAL
ftr-472	682	2	88	CARDINAL
ftr-472	683	1	u.s.	GPE
ftr-472	683	2	eci	PERSON
ftr-472	686	1	267	CARDINAL
ftr-472	688	1	1.861-8(c)(1	CARDINAL
ftr-472	688	2	1221(1	CARDINAL
ftr-472	688	3	1.861-8(e)(7	DATE
ftr-472	688	4	1.988-4(c	CARDINAL
ftr-472	690	1	1.863-7(b)(3	DATE
ftr-472	692	1	irs	ORG
ftr-472	694	1	99th	ORDINAL
ftr-472	694	2	2d	DATE
ftr-472	694	3	the tax reform act of	LAW
ftr-472	694	4	1986	DATE
ftr-472	694	5	923	CARDINAL
ftr-472	694	6	1987	DATE
ftr-472	695	1	1986	DATE
ftr-472	696	1	irs	ORG
ftr-472	696	2	florida	GPE
ftr-472	696	3	section 1.1662(d)(4	LAW
ftr-472	696	4	eci	PERSON
ftr-472	697	1	1	CARDINAL
ftr-472	698	1	u.s.	GPE
ftr-472	699	1	three	CARDINAL
ftr-472	699	2	u.s.	GPE
ftr-472	700	1	1981	DATE
ftr-472	700	2	1981	DATE
ftr-472	701	1	1992	DATE
ftr-472	701	2	1981	DATE
ftr-472	701	3	years	DATE
ftr-472	702	1	two	CARDINAL
ftr-472	702	2	three	CARDINAL
ftr-472	703	1	first	ORDINAL
ftr-472	703	2	the "u.s.	ORG
ftr-472	703	3	the taxable year	DATE
ftr-472	704	1	1981	DATE
ftr-472	704	2	u.s.	GPE
ftr-472	704	3	1992	DATE
ftr-472	704	4	u.s.	GPE
ftr-472	704	5	section 884	LAW
ftr-472	704	6	non-u.s	NORP
ftr-472	704	7	u.s.	GPE
ftr-472	705	1	90	CARDINAL
ftr-472	706	1	1.882-5(b)(1	CARDINAL
ftr-472	707	1	91	CARDINAL
ftr-472	709	1	1.882-5(b)(1	CARDINAL
ftr-472	711	1	884	CARDINAL
ftr-472	711	2	884	CARDINAL
ftr-472	711	3	1981	DATE
ftr-472	711	4	eci	PERSON
ftr-472	711	5	u.s.	GPE
ftr-472	713	1	1.884-1(d)(1	CARDINAL
ftr-472	715	1	1.884-1(d)(2)(vii	CARDINAL
ftr-472	716	1	1.864-4(c)(5)(ii)(b)(3	CARDINAL
ftr-472	716	2	20	CARDINAL
ftr-472	716	3	u.s.	GPE
ftr-472	716	4	ec	ORG
ftr-472	718	1	128	CARDINAL
ftr-472	720	1	1.884-1(d)(2)(vi	CARDINAL
ftr-472	720	2	u.s.	GPE
ftr-472	720	3	eci	PERSON
ftr-472	720	4	the taxable year	DATE
ftr-472	720	5	eci	PERSON
ftr-472	722	1	1.884i(d)(2)(ii	CARDINAL
ftr-472	722	2	u.s.	GPE
ftr-472	723	1	2:1	CARDINAL
ftr-472	723	2	19941	DATE
ftr-472	723	3	u.s.	GPE
ftr-472	723	4	u.s.	GPE
ftr-472	723	5	39	CARDINAL
ftr-472	723	6	second	ORDINAL
ftr-472	723	7	u.s.	GPE
ftr-472	724	1	u.s.	GPE
ftr-472	724	2	u.s.	GPE
ftr-472	725	1	1981	DATE
ftr-472	725	2	95%	PERCENT
ftr-472	725	3	1992	DATE
ftr-472	725	4	93%.93	CARDINAL
ftr-472	725	5	u.s.	GPE
ftr-472	725	6	three	CARDINAL
ftr-472	725	7	years	DATE
ftr-472	725	8	eci	PERSON
ftr-472	725	9	three-year	DATE
ftr-472	726	1	u.s.	GPE
ftr-472	726	2	three-year	DATE
ftr-472	727	1	1992	DATE
ftr-472	727	2	884	CARDINAL
ftr-472	727	3	u.s.	GPE
ftr-472	727	4	the year	DATE
ftr-472	730	1	1.882-5(b)(1)(ii)(a)(l	CARDINAL
ftr-472	731	1	1992	DATE
ftr-472	731	2	u.s.	GPE
ftr-472	733	1	new york	GPE
ftr-472	733	2	1.882-5	DATE
ftr-472	733	3	92	CARDINAL
ftr-472	733	4	tnt	ORG
ftr-472	733	5	189-51	CARDINAL
ftr-472	733	6	sept. 18, 1992	DATE
ftr-472	733	7	tnt	ORG
ftr-472	735	1	eci	PERSON
ftr-472	736	1	u.s.	GPE
ftr-472	739	1	irs	ORG
ftr-472	739	2	1986	DATE
ftr-472	739	3	243	CARDINAL
ftr-472	741	1	nysba	ORG
ftr-472	741	2	supra	PERSON
ftr-472	742	1	92	CARDINAL
ftr-472	743	1	all subsequent years	DATE
ftr-472	745	1	1.882-5(b)(2	CARDINAL
ftr-472	747	1	1.882-5(c)(3	CARDINAL
ftr-472	748	1	93	CARDINAL
ftr-472	750	1	1.882-5(b)(2	CARDINAL
ftr-472	752	1	1.882-5(c)(3	CARDINAL
ftr-472	753	1	50%	PERCENT
ftr-472	753	2	1981	DATE
ftr-472	753	3	1992	DATE
ftr-472	755	1	1.864-4(c)(5)(i	CARDINAL
ftr-472	756	1	supra	PERSON
ftr-472	756	2	11	CARDINAL
ftr-472	757	1	94	CARDINAL
ftr-472	758	1	1992	DATE
ftr-472	758	2	96%	PERCENT
ftr-472	760	1	1.882-5(c)(2)(i	QUANTITY
ftr-472	761	1	1992	DATE
ftr-472	761	2	u.s.	GPE
ftr-472	761	3	4%	PERCENT
ftr-472	762	1	1991	DATE
ftr-472	762	2	the federal reserve board	ORG
ftr-472	762	3	congress	ORG
ftr-472	762	4	florida	GPE
ftr-472	762	5	third	ORDINAL
ftr-472	762	6	u.s.	GPE
ftr-472	762	7	u.s.	GPE
ftr-472	762	8	second	ORDINAL
ftr-472	763	1	1981	DATE
ftr-472	764	1	1992	DATE
ftr-472	765	1	u.s.	GPE
ftr-472	765	2	two	CARDINAL
ftr-472	765	3	1992	DATE
ftr-472	765	4	u.s.	GPE
ftr-472	765	5	liabilities).95	PERSON
ftr-472	765	6	the united states	GPE
ftr-472	765	7	the united states	GPE
ftr-472	765	8	u.s.	GPE
ftr-472	765	9	u.s.	GPE
ftr-472	765	10	u.s.	GPE
ftr-472	765	11	the united states	GPE
ftr-472	765	12	u.s.	GPE
ftr-472	766	1	u.s.	GPE
ftr-472	766	2	u.s.	GPE
ftr-472	766	3	u.s.	GPE
ftr-472	766	4	u.s.	GPE
ftr-472	766	5	two	CARDINAL
ftr-472	767	1	96	CARDINAL
ftr-472	767	2	u.s.	GPE
ftr-472	767	3	u.s.	GPE
ftr-472	767	4	two	CARDINAL
ftr-472	767	5	1	CARDINAL
ftr-472	767	6	2	CARDINAL
ftr-472	767	7	the united states	GPE
ftr-472	767	8	u.s.	GPE
ftr-472	768	1	57	CARDINAL
ftr-472	770	1	15039-40	CARDINAL
ftr-472	770	2	1992	DATE
ftr-472	771	1	nysba report	ORG
ftr-472	771	2	91	CARDINAL
ftr-472	772	1	95	CARDINAL
ftr-472	773	1	1992	DATE
ftr-472	775	1	1.882-5(d)(2	CARDINAL
ftr-472	776	1	1	CARDINAL
ftr-472	776	2	bahamas	GPE
ftr-472	776	3	18	CARDINAL
ftr-472	776	4	2	CARDINAL
ftr-472	776	5	3	CARDINAL
ftr-472	776	6	u.s.	GPE
ftr-472	777	1	96	CARDINAL
ftr-472	778	1	u.s.	GPE
ftr-472	778	2	1981	DATE
ftr-472	778	3	u.s.	GPE
ftr-472	778	4	the year	DATE
ftr-472	778	5	the year	DATE
ftr-472	780	1	1.882-5(b)(3)(i)(a	CARDINAL
ftr-472	781	1	1992	DATE
ftr-472	781	2	u.s.	GPE
ftr-472	781	3	u.s.	GPE
ftr-472	782	1	u.s.	GPE
ftr-472	782	2	2	CARDINAL
ftr-472	784	1	1.882-5(d)(3	CARDINAL
ftr-472	785	1	2:1	CARDINAL
ftr-472	785	2	19941	DATE
ftr-472	785	3	u.s.	GPE
ftr-472	785	4	u.s.	GPE
ftr-472	785	5	41	CARDINAL
ftr-472	785	6	u.s.	GPE
ftr-472	785	7	1981	DATE
ftr-472	786	1	u.s.	GPE
ftr-472	787	1	1992	DATE
ftr-472	788	1	three	CARDINAL
ftr-472	789	1	u.s.	GPE
ftr-472	789	2	u.s.	GPE
ftr-472	789	3	u.s.	GPE
ftr-472	790	1	°° 2	CARDINAL
ftr-472	790	2	first	ORDINAL
ftr-472	791	1	regula97	ORG
ftr-472	792	1	1981	DATE
ftr-472	792	2	2	CARDINAL
ftr-472	792	3	u.s.	GPE
ftr-472	792	4	non-u.s.	GPE
ftr-472	792	5	year to year	DATE
ftr-472	794	1	1.882-5(b)(3)(i)(b	CARDINAL
ftr-472	795	1	1992	DATE
ftr-472	795	2	2	CARDINAL
ftr-472	795	3	90%	PERCENT
ftr-472	795	4	the taxable year	DATE
ftr-472	796	1	1992	DATE
ftr-472	796	2	2	CARDINAL
ftr-472	796	3	110%	PERCENT
ftr-472	798	1	1.882-5(d)(4	CARDINAL
ftr-472	799	1	98	CARDINAL
ftr-472	800	1	u.s.	GPE
ftr-472	800	2	second	ORDINAL
ftr-472	802	1	1.882-5(b)(3)(ii)(a	CARDINAL
ftr-472	803	1	99	CARDINAL
ftr-472	805	1	1.882-5.57	CARDINAL
ftr-472	807	1	15038	DATE
ftr-472	808	1	15040	DATE
ftr-472	808	2	1992	DATE
ftr-472	808	3	1	CARDINAL
ftr-472	808	4	section 884	LAW
ftr-472	808	5	2	CARDINAL
ftr-472	808	6	3	CARDINAL
ftr-472	808	7	4	CARDINAL
ftr-472	809	1	100	CARDINAL
ftr-472	810	1	1.882-5(a)(5	DATE
ftr-472	812	1	1.882-5(b	CARDINAL
ftr-472	812	2	1	CARDINAL
ftr-472	815	1	florida	GPE
ftr-472	822	1	irs	ORG
ftr-472	823	1	eci	PERSON
ftr-472	824	1	u.s.	GPE
ftr-472	825	1	one	CARDINAL
ftr-472	825	2	u.s.	GPE
ftr-472	825	3	u.s.	GPE
ftr-472	827	1	1992	DATE
ftr-472	828	1	1992	DATE
ftr-472	829	1	1992	DATE
ftr-472	829	2	peter j. connors	PERSON
ftr-472	829	3	77	CARDINAL
ftr-472	829	4	j. tax'n	PERSON
ftr-472	829	5	368	CARDINAL
ftr-472	829	6	1992	DATE
ftr-472	830	1	nysba report	ORG
ftr-472	830	2	91	CARDINAL
ftr-472	830	3	lawrence r. uhlick	PERSON
ftr-472	830	4	institute of international bankers	ORG
ftr-472	830	5	shirley d. peterson	PERSON
ftr-472	830	6	92	CARDINAL
ftr-472	830	7	aug. 17, 1992	DATE
ftr-472	830	8	tnt	ORG
ftr-472	831	1	iib	PERSON
ftr-472	832	1	1981	DATE
ftr-472	832	2	john 0	PERSON
ftr-472	833	1	hatab	PERSON
ftr-472	833	2	u.s.	GPE
ftr-472	833	3	the united states	GPE
ftr-472	833	4	41	CARDINAL
ftr-472	834	1	fed	ORG
ftr-472	835	1	tax'n § 27 (1983	ORG
ftr-472	836	1	19941	DATE
ftr-472	836	2	u.s.	GPE
ftr-472	836	3	u.s.	GPE
ftr-472	836	4	43	CARDINAL
ftr-472	836	5	section 988	LAW
ftr-472	838	1	a. fungibility	PERSON
ftr-472	838	2	one	CARDINAL
ftr-472	839	1	2	CARDINAL
ftr-472	839	2	u.s.	GPE
ftr-472	839	3	u.s.	GPE
ftr-472	841	1	1977	DATE
ftr-472	841	2	u.s.	GPE
ftr-472	841	3	section 904	LAW
ftr-472	842	1	u.s.	GPE
ftr-472	842	2	102	CARDINAL
ftr-472	843	1	1986	DATE
ftr-472	843	2	89	CARDINAL
ftr-472	843	3	947	CARDINAL
ftr-472	843	4	one	CARDINAL
ftr-472	843	5	the united states	GPE
ftr-472	849	1	1.861-9(a	CARDINAL
ftr-472	850	1	florida	GPE
ftr-472	851	1	13	CARDINAL
ftr-472	852	1	u.s.	GPE
ftr-472	852	2	u.s.	GPE
ftr-472	853	1	4	CARDINAL
ftr-472	853	2	irs	ORG
ftr-472	854	1	irs	ORG
ftr-472	854	2	u.s.	GPE
ftr-472	855	1	°5	DATE
ftr-472	855	2	irs	ORG
ftr-472	855	3	1977	DATE
ftr-472	855	4	1973	DATE
ftr-472	856	1	'06	DATE
ftr-472	857	1	1977	DATE
ftr-472	858	1	1977	DATE
ftr-472	858	2	u.s.	GPE
ftr-472	859	1	u.s.	GPE
ftr-472	860	1	1977	DATE
ftr-472	860	2	u.s.	GPE
ftr-472	860	3	u.s.	GPE
ftr-472	861	1	japanese	NORP
ftr-472	861	2	german	NORP
ftr-472	861	3	1977	DATE
ftr-472	861	4	u.s.	GPE
ftr-472	862	1	u.s.	GPE
ftr-472	862	2	u.s.	GPE
ftr-472	862	3	103	CARDINAL
ftr-472	863	1	1.861-8(a	CARDINAL
ftr-472	863	2	1966	DATE
ftr-472	863	3	31	CARDINAL
ftr-472	864	1	11144 (1966	DATE
ftr-472	866	1	144	CARDINAL
ftr-472	866	2	994	CARDINAL
ftr-472	866	3	2d	DATE
ftr-472	867	1	third	ORDINAL
ftr-472	867	2	scottish	NORP
ftr-472	868	1	trust co., ltd.	ORG
ftr-472	868	2	v. united states	GPE
ftr-472	868	3	37	CARDINAL
ftr-472	868	4	f. supp	PERSON
ftr-472	869	1	279	CARDINAL
ftr-472	869	2	balfour, williamson & co., ltd.	ORG
ftr-472	870	1	852	CARDINAL
ftr-472	870	2	1943	DATE
ftr-472	871	1	104	CARDINAL
ftr-472	872	1	1977	DATE
ftr-472	872	2	charles t. crawford	PERSON
ftr-472	872	3	u.s.	GPE
ftr-472	872	4	10	CARDINAL
ftr-472	872	5	236	CARDINAL
ftr-472	872	6	1979	DATE
ftr-472	872	7	101	CARDINAL
ftr-472	872	8	27.03[2	PRODUCT
ftr-472	873	1	105	CARDINAL
ftr-472	874	1	chicago	GPE
ftr-472	874	2	milwaukee	GPE
ftr-472	874	3	st. paul & pac	ORG
ftr-472	875	1	r.r.	PERSON
ftr-472	876	1	v. united states	PERSON
ftr-472	876	2	404	CARDINAL
ftr-472	876	3	960	CARDINAL
ftr-472	876	4	974	CARDINAL
ftr-472	876	5	1968	DATE
ftr-472	877	1	missouri	GPE
ftr-472	878	1	r.r.	PERSON
ftr-472	879	1	v. united states	PERSON
ftr-472	879	2	392	CARDINAL
ftr-472	879	3	592	CARDINAL
ftr-472	879	4	604	CARDINAL
ftr-472	879	5	1968	DATE
ftr-472	879	6	f.w. woolworth v. commissioner	ORG
ftr-472	879	7	54	CARDINAL
ftr-472	879	8	1233	CARDINAL
ftr-472	879	9	1271-73	PERCENT
ftr-472	879	10	1970	DATE
ftr-472	879	11	nonacq.	GPE
ftr-472	879	12	1971-2	DATE
ftr-472	879	13	4	CARDINAL
ftr-472	879	14	106	CARDINAL
ftr-472	881	1	1.861-8(e)(2	PERCENT
ftr-472	881	2	7456	DATE
ftr-472	881	3	1977-1	DATE
ftr-472	881	4	200	CARDINAL
ftr-472	881	5	1977	DATE
ftr-472	882	1	1.861-8(e)(2	PERCENT
ftr-472	882	2	38	CARDINAL
ftr-472	884	1	15840	DATE
ftr-472	884	2	1973	DATE
ftr-472	886	1	1.861-8(e)(2	PERCENT
ftr-472	888	1	1.861-9(a	CARDINAL
ftr-472	888	2	102	CARDINAL
ftr-472	889	1	19941	DATE
ftr-472	889	2	u.s.	GPE
ftr-472	889	3	u.s.	GPE
ftr-472	889	4	45 1977	DATE
ftr-472	889	5	u.s.	GPE
ftr-472	890	1	japanese	NORP
ftr-472	890	2	german	NORP
ftr-472	890	3	u.k.	GPE
ftr-472	890	4	the united states	GPE
ftr-472	890	5	u.s.	GPE
ftr-472	891	1	78-423,'08	CARDINAL
ftr-472	891	2	irs	ORG
ftr-472	891	3	1977	DATE
ftr-472	891	4	japanese	NORP
ftr-472	891	5	u.s.	GPE
ftr-472	891	6	japanese	NORP
ftr-472	892	1	irs	ORG
ftr-472	892	2	1981	DATE
ftr-472	892	3	japanese	NORP
ftr-472	892	4	u.k.	GPE
ftr-472	893	1	irs	ORG
ftr-472	893	2	1981	DATE
ftr-472	894	1	u.s.	GPE
ftr-472	897	1	u.s.-jap	ORG
ftr-472	897	2	27	CARDINAL
ftr-472	898	1	8(2	CARDINAL
ftr-472	899	1	u.s.	GPE
ftr-472	900	1	108	CARDINAL
ftr-472	900	2	1978-2	DATE
ftr-472	900	3	194	CARDINAL
ftr-472	901	1	116	CARDINAL
ftr-472	902	1	78-423	CARDINAL
ftr-472	903	1	109	CARDINAL
ftr-472	904	1	85	CARDINAL
ftr-472	904	2	188	CARDINAL
ftr-472	904	3	u.s.-jap	ORG
ftr-472	905	1	89	CARDINAL
ftr-472	905	2	1989-2	DATE
ftr-472	905	3	130	CARDINAL
ftr-472	908	1	1.882-5(a)(3	CARDINAL
ftr-472	908	2	u.s.	GPE
ftr-472	909	1	treasury department technical	ORG
ftr-472	909	2	2	CARDINAL
ftr-472	909	3	1 6121	CARDINAL
ftr-472	909	4	36,447	CARDINAL
ftr-472	909	5	2	CARDINAL
ftr-472	909	6	1 5943	CARDINAL
ftr-472	909	7	35,829	CARDINAL
ftr-472	909	8	senate	ORG
ftr-472	909	9	2	CARDINAL
ftr-472	909	10	1 6119	DATE
ftr-472	909	11	36,447	CARDINAL
ftr-472	909	12	2	CARDINAL
ftr-472	909	13	5945	DATE
ftr-472	909	14	35,867	CARDINAL
ftr-472	909	15	u.s.	GPE
ftr-472	910	1	florida	GPE
ftr-472	910	2	three	CARDINAL
ftr-472	911	1	three	CARDINAL
ftr-472	911	2	u.s.	GPE
ftr-472	912	1	1992	DATE
ftr-472	913	1	one	CARDINAL
ftr-472	913	2	u.s.	GPE
ftr-472	914	1	1992	DATE
ftr-472	914	2	irs	ORG
ftr-472	916	1	u.s.	GPE
ftr-472	918	1	110	CARDINAL
ftr-472	918	2	57	CARDINAL
ftr-472	920	1	15038 (1992	DATE
ftr-472	921	1	99	CARDINAL
ftr-472	921	2	15040	DATE
ftr-472	922	1	irs	ORG
ftr-472	922	2	u.s.	GPE
ftr-472	922	3	u.s.	GPE
ftr-472	922	4	u.s.	GPE
ftr-472	922	5	u.s.	GPE
ftr-472	923	1	111	CARDINAL
ftr-472	924	1	163(j)(2)(ii	CARDINAL
ftr-472	924	2	1.5 to 1	CARDINAL
ftr-472	924	3	385	CARDINAL
ftr-472	924	4	irs	ORG
ftr-472	925	1	2:1 1994	DATE
ftr-472	925	2	u.s.	GPE
ftr-472	925	3	u.s.	GPE
ftr-472	925	4	u.s.	GPE
ftr-472	927	1	u.s.	GPE
ftr-472	927	2	u.s.	GPE
ftr-472	927	3	treasury	ORG
ftr-472	927	4	12	CARDINAL
ftr-472	928	1	u.s.	GPE
ftr-472	929	1	overnight	TIME
ftr-472	931	1	112	CARDINAL
ftr-472	932	1	one	CARDINAL
ftr-472	932	2	u.s.	GPE
ftr-472	932	3	treasury	ORG
ftr-472	932	4	u.s.	GPE
ftr-472	933	1	second	ORDINAL
ftr-472	936	1	a later date	DATE
ftr-472	937	1	daily	DATE
ftr-472	939	1	zero	CARDINAL
ftr-472	942	1	florida	GPE
ftr-472	943	1	treasury	ORG
ftr-472	944	1	u.s.	GPE
ftr-472	944	2	treasury	ORG
ftr-472	944	3	100%	PERCENT
ftr-472	944	4	14	CARDINAL
ftr-472	945	1	u.s.	GPE
ftr-472	945	2	u.s.	GPE
ftr-472	945	3	only 80%	PERCENT
ftr-472	946	1	u.s.	GPE
ftr-472	946	2	the 50%	PERCENT
ftr-472	948	1	irs	ORG
ftr-472	949	1	irs	ORG
ftr-472	949	2	u.s.	GPE
ftr-472	949	3	oecd	ORG
ftr-472	949	4	oecd	ORG
ftr-472	949	5	u.s.	GPE
ftr-472	950	1	5	CARDINAL
ftr-472	950	2	irs	ORG
ftr-472	950	3	78423	CARDINAL
ftr-472	951	1	113	CARDINAL
ftr-472	953	1	79	CARDINAL
ftr-472	953	2	1979-1	DATE
ftr-472	953	3	76	DATE
ftr-472	954	1	77	CARDINAL
ftr-472	954	2	1977-1	DATE
ftr-472	954	3	196	CARDINAL
ftr-472	955	1	74	CARDINAL
ftr-472	955	2	24	CARDINAL
ftr-472	955	3	114	CARDINAL
ftr-472	958	1	1.861-10(c	DATE
ftr-472	959	1	115	CARDINAL
ftr-472	961	1	oecd	ORG
ftr-472	961	2	three	CARDINAL
ftr-472	961	3	1984	DATE
ftr-472	962	1	oecd	ORG
ftr-472	963	1	oecd	ORG
ftr-472	963	2	oecd	ORG
ftr-472	964	1	2:1 1994	CARDINAL
ftr-472	964	2	u.s.	GPE
ftr-472	964	3	u.s.	GPE
ftr-472	964	4	49	CARDINAL
ftr-472	964	5	article 8(2	LAW
ftr-472	964	6	japan	GPE
ftr-472	965	1	the united states	GPE
ftr-472	966	1	p-1	NORP
ftr-472	967	1	article 8(l	LAW
ftr-472	967	2	the united states	GPE
ftr-472	967	3	japanese	NORP
ftr-472	969	1	article 8(3	LAW
ftr-472	970	1	article 8(2	LAW
ftr-472	971	1	article 8(3	LAW
ftr-472	971	2	united states	GPE
ftr-472	973	1	article 2(2	LAW
ftr-472	973	2	the united states	GPE
ftr-472	973	3	united states	GPE
ftr-472	974	1	section 1.861-8	LAW
ftr-472	976	1	6	CARDINAL
ftr-472	976	2	irs	ORG
ftr-472	976	3	u.s.	GPE
ftr-472	976	4	116	CARDINAL
ftr-472	977	1	1978-2	DATE
ftr-472	977	2	194	CARDINAL
ftr-472	977	3	195	CARDINAL
ftr-472	978	1	florida	GPE
ftr-472	978	2	u.s.	GPE
ftr-472	978	3	irs	ORG
ftr-472	980	1	irs	ORG
ftr-472	981	1	irs	ORG
ftr-472	981	2	u.s.	GPE
ftr-472	981	3	u.s.	GPE
ftr-472	982	1	congress	ORG
ftr-472	982	2	1987	DATE
ftr-472	982	3	section 842	LAW
ftr-472	982	4	u.s.	GPE
ftr-472	982	5	the united states	GPE
ftr-472	983	1	'9	DATE
ftr-472	984	1	120	CARDINAL
ftr-472	984	2	117	CARDINAL
ftr-472	985	1	institute of international bankers	ORG
ftr-472	985	2	u.s.	GPE
ftr-472	985	3	19	CARDINAL
ftr-472	985	4	highlights & documents	ORG
ftr-472	985	5	45	CARDINAL
ftr-472	985	6	oct. 1, 1990	DATE
ftr-472	985	7	tnt	ORG
ftr-472	986	1	crawford	GPE
ftr-472	986	2	104	CARDINAL
ftr-472	987	1	118	CARDINAL
ftr-472	988	1	1986	DATE
ftr-472	988	2	864(e)(2	MONEY
ftr-472	988	3	irs	ORG
ftr-472	989	1	irs	ORG
ftr-472	990	1	119	CARDINAL
ftr-472	992	1	495	CARDINAL
ftr-472	992	2	100th	ORDINAL
ftr-472	993	1	985	CARDINAL
ftr-472	993	2	1987	DATE
ftr-472	994	1	u.s.	GPE
ftr-472	995	1	u.s.	GPE
ftr-472	996	1	u.s.	GPE
ftr-472	996	2	u.s.	GPE
ftr-472	997	1	1981	DATE
ftr-472	997	2	1992	DATE
ftr-472	999	1	391	CARDINAL
ftr-472	999	2	100th	ORDINAL
ftr-472	999	3	2	CARDINAL
ftr-472	999	4	1109	DATE
ftr-472	999	5	1987	DATE
ftr-472	1000	1	120	CARDINAL
ftr-472	1001	1	irs	ORG
ftr-472	1001	2	congress	ORG
ftr-472	1001	3	irs	ORG
ftr-472	1002	1	2:1	CARDINAL
ftr-472	1002	2	19941	DATE
ftr-472	1002	3	u.s.	GPE
ftr-472	1002	4	u.s.	GPE
ftr-472	1002	5	51	CARDINAL
ftr-472	1002	6	section 864(e)(2	LAW
ftr-472	1002	7	u.s.	GPE
ftr-472	1002	8	1	CARDINAL
ftr-472	1002	9	u.s.	GPE
ftr-472	1004	1	between one	CARDINAL
ftr-472	1005	1	only one	CARDINAL
ftr-472	1010	1	841	CARDINAL
ftr-472	1010	2	2d	CARDINAL
ftr-472	1011	1	11-649	CARDINAL
ftr-472	1011	2	1986	DATE
ftr-472	1012	1	884	CARDINAL
ftr-472	1012	2	121	CARDINAL
ftr-472	1014	1	three	CARDINAL
ftr-472	1014	2	u.s.	GPE
ftr-472	1014	3	three	CARDINAL
ftr-472	1015	1	u.s.	GPE
ftr-472	1015	2	u.s.	GPE
ftr-472	1015	3	one	CARDINAL
ftr-472	1015	4	two	CARDINAL
ftr-472	1016	1	90%	PERCENT
ftr-472	1016	2	1992	DATE
ftr-472	1016	3	u.s.	GPE
ftr-472	1017	1	u.s.	GPE
ftr-472	1018	1	florida	GPE
ftr-472	1018	2	1992	DATE
ftr-472	1020	1	1992	DATE
ftr-472	1020	2	eci	PERSON
ftr-472	1021	1	1992	DATE
ftr-472	1022	1	1992	DATE
ftr-472	1022	2	eci	PERSON
ftr-472	1022	3	eci	PERSON
ftr-472	1023	1	23	CARDINAL
ftr-472	1024	1	section 988	LAW
ftr-472	1024	2	eci	PERSON
ftr-472	1025	1	24	CARDINAL
ftr-472	1025	2	eci	PERSON
ftr-472	1026	1	ec	ORG
ftr-472	1027	1	123	CARDINAL
ftr-472	1029	1	1.882-5(d)(3)(iii	CARDINAL
ftr-472	1032	1	1.861-9(b)(6	DATE
ftr-472	1034	1	124	CARDINAL
ftr-472	1036	1	1.882-5(d)(3)(iv	CARDINAL
ftr-472	1037	1	irs	ORG
ftr-472	1038	1	2:1 1994	DATE
ftr-472	1038	2	u.s.	GPE
ftr-472	1038	3	u.s.	GPE
ftr-472	1038	4	53	CARDINAL
ftr-472	1038	5	1992	DATE
ftr-472	1038	6	1	CARDINAL
ftr-472	1038	7	2	CARDINAL
ftr-472	1038	8	eci	PERSON
ftr-472	1038	9	eci	PERSON
ftr-472	1039	1	6	CARDINAL
ftr-472	1040	1	1992	DATE
ftr-472	1041	1	u.s.	GPE
ftr-472	1041	2	eci	PERSON
ftr-472	1043	1	no 125	CARDINAL
ftr-472	1044	1	u.s.	GPE
ftr-472	1044	2	u.s.	GPE
ftr-472	1046	1	101	CARDINAL
ftr-472	1047	1	126	CARDINAL
ftr-472	1050	1	eci	PERSON
ftr-472	1050	2	27	CARDINAL
ftr-472	1051	1	80	CARDINAL
ftr-472	1053	1	eci	PERSON
ftr-472	1053	2	non-eci	PERSON
ftr-472	1055	1	florida	GPE
ftr-472	1057	1	non-u.s.	GPE
ftr-472	1059	1	section 475	LAW
ftr-472	1059	2	annually	DATE
ftr-472	1060	1	127	CARDINAL
ftr-472	1061	1	annual	DATE
ftr-472	1063	1	1.446-3(e	CARDINAL
ftr-472	1063	2	daily	DATE
ftr-472	1066	1	1.446-3(e)(3	DATE
ftr-472	1068	1	lucas v. north texas lumber co.	ORG
ftr-472	1068	2	281	CARDINAL
ftr-472	1068	3	1930	DATE
ftr-472	1069	1	hallack & howard lumber co.	ORG
ftr-472	1070	1	18 b.t.a	QUANTITY
ftr-472	1070	2	954	CARDINAL
ftr-472	1070	3	1930	DATE
ftr-472	1071	1	57-29	DATE
ftr-472	1071	2	1957	DATE
ftr-472	1071	3	519	CARDINAL
ftr-472	1075	1	2:1	CARDINAL
ftr-472	1075	2	1994	DATE
ftr-472	1075	3	u.s.	GPE
ftr-472	1075	4	u.s.	GPE
ftr-472	1075	5	55	CARDINAL
ftr-472	1076	1	u.s.	GPE
ftr-472	1077	1	non-u.s	NORP
ftr-472	1077	2	section 475	LAW
ftr-472	1078	1	u.s.	GPE
ftr-472	1079	1	30	CARDINAL
ftr-472	1080	1	1992	DATE
ftr-472	1080	2	section 864(c)(7	LAW
ftr-472	1080	3	third	ORDINAL
ftr-472	1080	4	128	CARDINAL
ftr-472	1083	1	eci	PERSON
ftr-472	1083	2	supra	PERSON
ftr-472	1083	3	ilc	PERSON
ftr-472	1083	4	u.s.	GPE
ftr-472	1083	5	eci	PERSON
ftr-472	1085	1	eci	PERSON
ftr-472	1087	1	864(e)(2	CARDINAL
ftr-472	1089	1	supra	PERSON
ftr-472	1089	2	91	CARDINAL
ftr-472	1090	1	129	CARDINAL
ftr-472	1092	1	1.882-5(a)(4	DATE
ftr-472	1094	1	1.882-5(b)(3	PERCENT
ftr-472	1095	1	130	CARDINAL
ftr-472	1097	1	florida	GPE
ftr-472	1098	1	u.s.	GPE
ftr-472	1098	2	each year	DATE
ftr-472	1098	3	section 864(c)(7	LAW
ftr-472	1098	4	1.988-1(a)(10	CARDINAL
ftr-472	1099	1	d. administrability	PERSON
ftr-472	1099	2	income.-these	NORP
ftr-472	1099	3	three	CARDINAL
ftr-472	1100	1	three	CARDINAL
ftr-472	1100	2	u.s.	GPE
ftr-472	1100	3	irs	ORG
ftr-472	1101	1	two	CARDINAL
ftr-472	1101	2	32	CARDINAL
ftr-472	1101	3	daily	DATE
ftr-472	1101	4	weekly	DATE
ftr-472	1101	5	monthly	DATE
ftr-472	1101	6	quarterly	DATE
ftr-472	1103	1	two	CARDINAL
ftr-472	1104	1	3 the 1992	DATE
ftr-472	1104	2	90%	PERCENT
ftr-472	1104	3	u.s.	GPE
ftr-472	1105	1	35 131	CARDINAL
ftr-472	1106	1	57	CARDINAL
ftr-472	1107	1	15040 (1992	DATE
ftr-472	1108	1	supra	PERSON
ftr-472	1108	2	17	CARDINAL
ftr-472	1108	3	51	DATE
ftr-472	1109	1	132	CARDINAL
ftr-472	1110	1	1.882-5(a)(3	CARDINAL
ftr-472	1112	1	1.882-5(c)(2)(iii)(b	CARDINAL
ftr-472	1113	1	133	CARDINAL
ftr-472	1114	1	1.882-5(a)(4	DATE
ftr-472	1116	1	1.882-5(b)(3	PERCENT
ftr-472	1116	2	quarterly	DATE
ftr-472	1117	1	134	CARDINAL
ftr-472	1118	1	93	CARDINAL
ftr-472	1119	1	135	CARDINAL
ftr-472	1120	1	supra	PERSON
ftr-472	1120	2	97	CARDINAL
ftr-472	1121	1	97	CARDINAL
ftr-472	1121	2	1981	DATE
ftr-472	1121	3	u.s.	GPE
ftr-472	1121	4	non-u.s.	GPE
ftr-472	1121	5	year to year	DATE
ftr-472	1123	1	19941	DATE
ftr-472	1123	2	u.s.	GPE
ftr-472	1123	3	u.s.	GPE
ftr-472	1123	4	57	CARDINAL
ftr-472	1123	5	u.s.	GPE
ftr-472	1124	1	u.s.	GPE
ftr-472	1124	2	each taxable year	DATE
ftr-472	1124	3	u.s.	GPE
ftr-472	1124	4	1992	DATE
ftr-472	1124	5	1992	DATE
ftr-472	1124	6	irs	ORG
ftr-472	1124	7	u.s.	GPE
ftr-472	1124	8	u.s.	GPE
ftr-472	1125	1	1992	DATE
ftr-472	1125	2	95% to 93%	PERCENT
ftr-472	1125	3	96%	PERCENT
ftr-472	1125	4	90%	PERCENT
ftr-472	1126	1	'37	DATE
ftr-472	1126	2	irs	ORG
ftr-472	1128	1	1986	DATE
ftr-472	1128	2	the united states	GPE
ftr-472	1128	3	the united states	GPE
ftr-472	1129	1	u.s.	GPE
ftr-472	1129	2	non-u.s.	GPE
ftr-472	1131	1	136	CARDINAL
ftr-472	1133	1	1.882-5(a)(2	CARDINAL
ftr-472	1133	2	4	CARDINAL
ftr-472	1135	1	1.882-5(b)(2)(i	CARDINAL
ftr-472	1135	2	3	CARDINAL
ftr-472	1136	1	bpt	ORG
ftr-472	1136	2	u.s.	GPE
ftr-472	1136	3	the taxable year	DATE
ftr-472	1139	1	1.884-1(c)(2	CARDINAL
ftr-472	1140	1	137	CARDINAL
ftr-472	1141	1	supra	PERSON
ftr-472	1141	2	93	CARDINAL
ftr-472	1141	3	94	DATE
ftr-472	1141	4	97	DATE
ftr-472	1142	1	1992	DATE
ftr-472	1143	1	monthly	DATE
ftr-472	1145	1	1.882-5(c)(2)(iv	CARDINAL
ftr-472	1146	1	the institute of international bankers	ORG
ftr-472	1147	1	11b	CARDINAL
ftr-472	1147	2	101	CARDINAL
ftr-472	1148	1	1992	DATE
ftr-472	1149	1	u.s.	GPE
ftr-472	1149	2	the year	DATE
ftr-472	1149	3	91	CARDINAL
ftr-472	1150	1	florida	GPE
ftr-472	1150	2	u.s.	GPE
ftr-472	1151	1	u.s.	GPE
ftr-472	1151	2	u.s.	GPE
ftr-472	1152	1	u.s.	GPE
ftr-472	1152	2	u.s.	GPE
ftr-472	1152	3	1987	DATE
ftr-472	1152	4	u.s.	GPE
ftr-472	1152	5	u.s.	GPE
ftr-472	1153	1	u.s.	GPE
ftr-472	1153	2	u.s.	GPE
ftr-472	1153	3	eci	PERSON
ftr-472	1154	1	bpt	ORG
ftr-472	1154	2	30%	PERCENT
ftr-472	1155	1	139	CARDINAL
ftr-472	1156	1	u.s.	GPE
ftr-472	1157	1	u.s.	GPE
ftr-472	1158	1	u.s.	GPE
ftr-472	1159	1	u.s.	GPE
ftr-472	1159	2	u.s.	GPE
ftr-472	1160	1	u.s.	GPE
ftr-472	1161	1	bpt	ORG
ftr-472	1162	1	the taxable year	DATE
ftr-472	1162	2	eci	PERSON
ftr-472	1162	3	the taxable year	DATE
ftr-472	1162	4	u.s.	GPE
ftr-472	1162	5	u.s.	GPE
ftr-472	1162	6	u.s.	GPE
ftr-472	1163	1	138	CARDINAL
ftr-472	1164	1	50%	PERCENT
ftr-472	1164	2	three-year	DATE
ftr-472	1164	3	eci	PERSON
ftr-472	1165	1	1986	DATE
ftr-472	1166	1	139	CARDINAL
ftr-472	1167	1	145-50	CARDINAL
ftr-472	1168	1	2:1	CARDINAL
ftr-472	1168	2	19941	DATE
ftr-472	1168	3	u.s.	GPE
ftr-472	1168	4	u.s.	GPE
ftr-472	1168	5	59	CARDINAL
ftr-472	1168	6	u.s.	GPE
ftr-472	1168	7	u.s.	GPE
ftr-472	1169	1	u.s.	GPE
ftr-472	1169	2	the taxable year	DATE
ftr-472	1169	3	the united states	GPE
ftr-472	1169	4	u.s.	GPE
ftr-472	1169	5	the taxable year	DATE
ftr-472	1169	6	previous years	DATE
ftr-472	1170	1	u.s.	GPE
ftr-472	1171	1	u.s.	GPE
ftr-472	1171	2	u.s.	GPE
ftr-472	1172	1	two	CARDINAL
ftr-472	1173	1	first	ORDINAL
ftr-472	1173	2	third	ORDINAL
ftr-472	1174	1	the united states	GPE
ftr-472	1174	2	30%	PERCENT
ftr-472	1174	3	u.s.	GPE
ftr-472	1175	1	first	ORDINAL
ftr-472	1176	1	second	ORDINAL
ftr-472	1178	1	u.s.	GPE
ftr-472	1179	1	u.s.	GPE
ftr-472	1179	2	30%	PERCENT
ftr-472	1180	1	140	CARDINAL
ftr-472	1182	1	141	CARDINAL
ftr-472	1185	1	1.884-4(b)(6	TIME
ftr-472	1186	1	142	CARDINAL
ftr-472	1188	1	143	CARDINAL
ftr-472	1189	1	u.s.	GPE
ftr-472	1191	1	156	CARDINAL
ftr-472	1191	2	85%	PERCENT
ftr-472	1192	1	u.s.	GPE
ftr-472	1192	2	u.s.	GPE
ftr-472	1192	3	u.s.	GPE
ftr-472	1194	1	florida	GPE
ftr-472	1196	1	the united states	GPE
ftr-472	1196	2	germany	GPE
ftr-472	1196	3	italy	GPE
ftr-472	1196	4	japan	GPE
ftr-472	1196	5	netherlands	GPE
ftr-472	1196	6	switzerland	GPE
ftr-472	1196	7	the united kingdom	GPE
ftr-472	1196	8	bpt	ORG
ftr-472	1196	9	146	CARDINAL
ftr-472	1196	10	france	GPE
ftr-472	1196	11	germany	GPE
ftr-472	1196	12	netherlands	GPE
ftr-472	1196	13	the united kingdom	GPE
ftr-472	1197	1	1.163(j)-8	CARDINAL
ftr-472	1199	1	the united states	GPE
ftr-472	1199	2	eci	PERSON
ftr-472	1200	1	144	CARDINAL
ftr-472	1201	1	1.884-4(b)(4	CARDINAL
ftr-472	1202	1	145	CARDINAL
ftr-472	1204	1	one	CARDINAL
ftr-472	1204	2	one	CARDINAL
ftr-472	1204	3	the united states	GPE
ftr-472	1204	4	over 90%	PERCENT
ftr-472	1204	5	the united states	GPE
ftr-472	1204	6	the united states	GPE
ftr-472	1206	1	1.884-5(d	DATE
ftr-472	1206	2	more than 50%	PERCENT
ftr-472	1206	3	one	CARDINAL
ftr-472	1206	4	the united states	GPE
ftr-472	1206	5	the united states	GPE
ftr-472	1208	1	1.884-5(a)(1	CARDINAL
ftr-472	1209	1	u.s.	GPE
ftr-472	1212	1	irs	ORG
ftr-472	1214	1	1.884-5(0	CARDINAL
ftr-472	1215	1	146	CARDINAL
ftr-472	1216	1	1.884-1(g)(3	CARDINAL
ftr-472	1217	1	2:1 1994	DATE
ftr-472	1217	2	u.s.	GPE
ftr-472	1217	3	u.s.	GPE
ftr-472	1217	4	61	CARDINAL
ftr-472	1217	5	united kingdom	GPE
ftr-472	1218	1	47	CARDINAL
ftr-472	1218	2	australia	GPE
ftr-472	1218	3	canada	GPE
ftr-472	1218	4	france	GPE
ftr-472	1218	5	148	CARDINAL
ftr-472	1218	6	australia	GPE
ftr-472	1218	7	canada	GPE
ftr-472	1218	8	italy	GPE
ftr-472	1218	9	japan	GPE
ftr-472	1218	10	switzerland	GPE
ftr-472	1219	1	hong kong	GPE
ftr-472	1219	2	latin american	NORP
ftr-472	1219	3	150	CARDINAL
ftr-472	1219	4	the middle east	LOC
ftr-472	1220	1	147	CARDINAL
ftr-472	1221	1	1.884-4(b)(8)(i	CARDINAL
ftr-472	1221	2	the united states of america	GPE
ftr-472	1221	3	the french republic	GPE
ftr-472	1221	4	july 28, 1967	DATE
ftr-472	1223	1	10	CARDINAL
ftr-472	1223	2	1	CARDINAL
ftr-472	1223	3	7	DATE
ftr-472	1223	4	19	CARDINAL
ftr-472	1223	5	5280	CARDINAL
ftr-472	1223	6	5294	DATE
ftr-472	1223	7	the united states of america	GPE
ftr-472	1223	8	the federal republic	GPE
ftr-472	1223	9	germany	GPE
ftr-472	1223	10	aug. 29, 1989	DATE
ftr-472	1223	11	u.s.-ger	ORG
ftr-472	1224	1	11	CARDINAL
ftr-472	1224	2	1	CARDINAL
ftr-472	1224	3	5	DATE
ftr-472	1224	4	713	CARDINAL
ftr-472	1224	5	u.s.-neth	DATE
ftr-472	1224	6	27	CARDINAL
ftr-472	1225	1	12	CARDINAL
ftr-472	1225	2	1. 6	CARDINAL
ftr-472	1227	1	3507	CARDINAL
ftr-472	1227	2	the united states of america	GPE
ftr-472	1227	3	the united kingdom	GPE
ftr-472	1227	4	great britain	GPE
ftr-472	1227	5	northern ireland	GPE
ftr-472	1227	6	dec. 31, 1975	DATE
ftr-472	1227	7	u.s.-u.k	GPE
ftr-472	1228	1	11	CARDINAL
ftr-472	1228	2	1	CARDINAL
ftr-472	1228	3	6	DATE
ftr-472	1228	4	31	CARDINAL
ftr-472	1228	5	5668,	DATE
ftr-472	1228	6	5680	DATE
ftr-472	1229	1	141	CARDINAL
ftr-472	1231	1	1.884-4(b)(8)(ii	CARDINAL
ftr-472	1232	1	148	CARDINAL
ftr-472	1233	1	1.884-1(g)(4)(b	CARDINAL
ftr-472	1233	2	australia	GPE
ftr-472	1233	3	15%	PERCENT
ftr-472	1233	4	canada	GPE
ftr-472	1233	5	10%	PERCENT
ftr-472	1233	6	france	GPE
ftr-472	1233	7	5%	PERCENT
ftr-472	1234	1	149	CARDINAL
ftr-472	1235	1	15%	PERCENT
ftr-472	1235	2	canada	GPE
ftr-472	1235	3	italy	GPE
ftr-472	1235	4	10%	PERCENT
ftr-472	1235	5	australia	GPE
ftr-472	1235	6	japan	GPE
ftr-472	1235	7	5%	PERCENT
ftr-472	1235	8	switzerland	GPE
ftr-472	1236	1	the united states of america	GPE
ftr-472	1236	2	australia	GPE
ftr-472	1236	3	aug. 6, 1982	DATE
ftr-472	1236	4	u.s.-austl	DATE
ftr-472	1238	1	11	CARDINAL
ftr-472	1239	1	2	CARDINAL
ftr-472	1239	2	t.i.a.s. 10773	DATE
ftr-472	1239	3	29	CARDINAL
ftr-472	1239	4	the united states of america	GPE
ftr-472	1239	5	canada	GPE
ftr-472	1239	6	sep. 26. 1980	DATE
ftr-472	1242	1	11	CARDINAL
ftr-472	1243	1	2	CARDINAL
ftr-472	1243	2	t.i.a.s. 11087	DATE
ftr-472	1243	3	12	CARDINAL
ftr-472	1243	4	the united states of america	GPE
ftr-472	1243	5	the republic of italy	GPE
ftr-472	1243	6	apr. 17, 1984	DATE
ftr-472	1245	1	11	CARDINAL
ftr-472	1246	1	2	CARDINAL
ftr-472	1246	2	t.i.a.s. 11064	DATE
ftr-472	1246	3	16	CARDINAL
ftr-472	1247	1	u.s.-jap	ORG
ftr-472	1247	2	27	CARDINAL
ftr-472	1248	1	13	CARDINAL
ftr-472	1249	1	4	CARDINAL
ftr-472	1249	2	23	CARDINAL
ftr-472	1250	1	990	CARDINAL
ftr-472	1250	2	the united states of america	GPE
ftr-472	1250	3	the swiss confederation	ORG
ftr-472	1250	4	24, 1951	DATE
ftr-472	1252	1	7	CARDINAL
ftr-472	1253	1	1	CARDINAL
ftr-472	1253	2	2	CARDINAL
ftr-472	1253	3	967	CARDINAL
ftr-472	1253	4	990	CARDINAL
ftr-472	1253	5	150	CARDINAL
ftr-472	1254	1	the united states of america	GPE
ftr-472	1254	2	mexican	NORP
ftr-472	1254	3	sep. 18, 1992	DATE
ftr-472	1254	4	u.s.-mex	ORG
ftr-472	1255	1	11	CARDINAL
ftr-472	1255	2	1	CARDINAL
ftr-472	1255	3	ia	GPE
ftr-472	1255	4	3508	CARDINAL
ftr-472	1255	5	mexico	GPE
ftr-472	1255	6	5%	PERCENT
ftr-472	1255	7	10%	PERCENT
ftr-472	1255	8	4.9%	PERCENT
ftr-472	1255	9	january 1, 1999	DATE
ftr-472	1256	1	florida	GPE
ftr-472	1256	2	u.s.	GPE
ftr-472	1256	3	u.s.	GPE
ftr-472	1257	1	1992	DATE
ftr-472	1257	2	u.s.	GPE
ftr-472	1257	3	u.s.	GPE
ftr-472	1257	4	1	CARDINAL
ftr-472	1257	5	u.s.	GPE
ftr-472	1257	6	u.s.	GPE
ftr-472	1257	7	u.s.	GPE
ftr-472	1257	8	two	CARDINAL
ftr-472	1258	1	u.s.	GPE
ftr-472	1258	2	u.s.	GPE
ftr-472	1258	3	bpt	ORG
ftr-472	1258	4	u.s.	GPE
ftr-472	1258	5	u.s.	GPE
ftr-472	1258	6	u.s.	GPE
ftr-472	1259	1	u.s.	GPE
ftr-472	1259	2	35%	PERCENT
ftr-472	1259	3	30%	PERCENT
ftr-472	1260	1	section 884	LAW
ftr-472	1260	2	u.s.	GPE
ftr-472	1260	3	u.s.	GPE
ftr-472	1260	4	2	CARDINAL
ftr-472	1260	5	u.s.	GPE
ftr-472	1261	1	151	CARDINAL
ftr-472	1263	1	1.882-5(b)(1	CARDINAL
ftr-472	1264	1	1.884-1(e)(1	CARDINAL
ftr-472	1265	1	u.s.	GPE
ftr-472	1265	2	the taxable year	DATE
ftr-472	1265	3	u.s.	GPE
ftr-472	1265	4	the taxable year	DATE
ftr-472	1266	1	136	CARDINAL
ftr-472	1267	1	91	CARDINAL
ftr-472	1268	1	u.s.	GPE
ftr-472	1268	2	the taxable year	DATE
ftr-472	1268	3	u.s.	GPE
ftr-472	1268	4	the taxable year	DATE
ftr-472	1270	1	1.884-1(e)(1	CARDINAL
ftr-472	1271	1	152	CARDINAL
ftr-472	1272	1	1.884-1(e)(3	DATE
ftr-472	1273	1	153	CARDINAL
ftr-472	1274	1	1.884	CARDINAL
ftr-472	1275	1	2:1 1994	DATE
ftr-472	1275	2	u.s.	GPE
ftr-472	1275	3	u.s.	GPE
ftr-472	1275	4	63	CARDINAL
ftr-472	1275	5	u.s.	GPE
ftr-472	1278	1	u.s.	GPE
ftr-472	1278	2	u.s.	GPE
ftr-472	1279	1	30%	PERCENT
ftr-472	1280	1	871	CARDINAL
ftr-472	1280	2	3	CARDINAL
ftr-472	1280	3	1	CARDINAL
ftr-472	1280	4	the taxable year	DATE
ftr-472	1280	5	' 154	DATE
ftr-472	1281	1	1992	DATE
ftr-472	1284	1	1.882-5(d)(2)(iii)(a	DATE
ftr-472	1285	1	1.884-4(b)(2	CARDINAL
ftr-472	1286	1	1992	DATE
ftr-472	1289	1	1.882-5(d)(2)(iii)(b	CARDINAL
ftr-472	1290	1	1.884-4(b)(2	CARDINAL
ftr-472	1291	1	1992	DATE
ftr-472	1291	2	ten	CARDINAL
ftr-472	1291	3	u.s.	GPE
ftr-472	1295	1	1.884-4(b(2	CARDINAL
ftr-472	1296	1	155	CARDINAL
ftr-472	1297	1	1	CARDINAL
ftr-472	1297	2	2	CARDINAL
ftr-472	1297	3	3	CARDINAL
ftr-472	1303	1	81-30	DATE
ftr-472	1303	2	198	CARDINAL
ftr-472	1304	1	388	CARDINAL
ftr-472	1304	2	u.s.	GPE
ftr-472	1305	1	73-505	CARDINAL
ftr-472	1305	2	1973-2	DATE
ftr-472	1305	3	224	CARDINAL
ftr-472	1305	4	up to 15 years	DATE
ftr-472	1307	1	70-436	CARDINAL
ftr-472	1307	2	1970-2	DATE
ftr-472	1307	3	148	CARDINAL
ftr-472	1307	4	5-year	DATE
ftr-472	1309	1	florida	GPE
ftr-472	1309	2	2	CARDINAL
ftr-472	1309	3	85%.156	CARDINAL
ftr-472	1309	4	4.5%	PERCENT
ftr-472	1309	5	30%	PERCENT
ftr-472	1309	6	15%	PERCENT
ftr-472	1311	1	1	CARDINAL
ftr-472	1311	2	bpt	PERSON
ftr-472	1311	3	2	CARDINAL
ftr-472	1311	4	the year	DATE
ftr-472	1311	5	3	CARDINAL
ftr-472	1311	6	4	CARDINAL
ftr-472	1311	7	u.s.	GPE
ftr-472	1311	8	5	CARDINAL
ftr-472	1312	1	u.s.	GPE
ftr-472	1313	1	157	CARDINAL
ftr-472	1313	2	4.5%	PERCENT
ftr-472	1314	1	u.s.	GPE
ftr-472	1315	1	morris	PERSON
ftr-472	1315	2	v. smith	PERSON
ftr-472	1315	3	125	CARDINAL
ftr-472	1315	4	440	CARDINAL
ftr-472	1315	5	2d	DATE
ftr-472	1315	6	1942	DATE
ftr-472	1315	7	staunton indus	PERSON
ftr-472	1316	1	loan corp.	ORG
ftr-472	1317	1	120	CARDINAL
ftr-472	1317	2	930	CARDINAL
ftr-472	1317	3	4th	ORDINAL
ftr-472	1319	1	39155	DATE
ftr-472	1319	2	mar. 1, 1984	DATE
ftr-472	1322	1	valley morris	PERSON
ftr-472	1322	2	305	CARDINAL
ftr-472	1322	3	610	CARDINAL
ftr-472	1322	4	617	CARDINAL
ftr-472	1322	5	9th	ORDINAL
ftr-472	1322	6	1962	DATE
ftr-472	1324	1	156	CARDINAL
ftr-472	1325	1	1.884-4(a)(2)(iii	CARDINAL
ftr-472	1326	1	85%	PERCENT
ftr-472	1326	2	u.s.	GPE
ftr-472	1328	1	1.884-4(b)(1)(v	DATE
ftr-472	1328	2	3	CARDINAL
ftr-472	1329	1	157	CARDINAL
ftr-472	1329	2	u.s.	GPE
ftr-472	1329	3	eci	PERSON
ftr-472	1329	4	non-eci	PERSON
ftr-472	1329	5	non-u.s	NORP
ftr-472	1330	1	96	CARDINAL
ftr-472	1330	2	141	CARDINAL
ftr-472	1331	1	19941	DATE
ftr-472	1331	2	u.s.	GPE
ftr-472	1331	3	u.s.	GPE
ftr-472	1331	4	65	CARDINAL
ftr-472	1334	1	u.s.	GPE
ftr-472	1335	1	6	CARDINAL
ftr-472	1335	2	u.s.	GPE
ftr-472	1336	1	62	CARDINAL
ftr-472	1337	1	158	CARDINAL
ftr-472	1338	1	supra	PERSON
ftr-472	1338	2	97	CARDINAL
ftr-472	1338	3	135	CARDINAL
ftr-472	1340	1	143	CARDINAL
ftr-472	1340	2	159	CARDINAL
ftr-472	1341	1	u.s.	GPE
ftr-472	1341	2	the year	DATE
ftr-472	1341	3	100	MONEY
ftr-472	1341	4	u.s.	GPE
ftr-472	1341	5	10	MONEY
ftr-472	1342	1	530	CARDINAL
ftr-472	1342	2	30%	PERCENT
ftr-472	1342	3	s.45	PERSON
ftr-472	1342	4	30% of 15%	PERCENT
ftr-472	1342	5	510	CARDINAL
ftr-472	1343	1	10	MONEY
ftr-472	1343	2	53.50	CARDINAL
ftr-472	1344	1	26.95	MONEY
ftr-472	1344	2	100	MONEY
ftr-472	1345	1	u.s.	GPE
ftr-472	1345	2	26.95	MONEY
ftr-472	1346	1	160	CARDINAL
ftr-472	1347	1	5.45	CARDINAL
ftr-472	1349	1	161	CARDINAL
ftr-472	1350	1	97	CARDINAL
ftr-472	1350	2	135	CARDINAL
ftr-472	1350	3	162	CARDINAL
ftr-472	1351	1	u.s.	GPE
ftr-472	1353	1	only 4.5%	PERCENT
ftr-472	1354	1	143	CARDINAL
ftr-472	1355	1	florida	GPE
ftr-472	1360	1	oecd	ORG
ftr-472	1361	1	63	CARDINAL
ftr-472	1363	1	u.s.	GPE
ftr-472	1364	1	eci	PERSON
ftr-472	1365	1	eci	PERSON
ftr-472	1366	1	u.s.	GPE
ftr-472	1367	1	u.s.	GPE
ftr-472	1367	2	u.s.	GPE
ftr-472	1367	3	irs	ORG
ftr-472	1367	4	eci	PERSON
ftr-472	1368	1	u.s.	GPE
ftr-472	1369	1	irs	ORG
ftr-472	1369	2	u.s.	GPE
ftr-472	1369	3	eci	PERSON
ftr-472	1369	4	entity.64 163	ORG
ftr-472	1370	1	oecd	ORG
ftr-472	1370	2	115	CARDINAL
ftr-472	1370	3	164	CARDINAL
ftr-472	1371	1	109	CARDINAL
ftr-472	1372	1	19941	DATE
ftr-472	1372	2	u.s.	GPE
ftr-472	1372	3	u.s.	GPE
ftr-472	1372	4	67	CARDINAL
ftr-472	1372	5	eci	PERSON
ftr-472	1373	1	eci	PERSON
ftr-472	1375	1	eci	PERSON
ftr-472	1376	1	bpt	ORG
ftr-472	1376	2	eci	PERSON
ftr-472	1377	1	eci	PERSON
ftr-472	1380	1	eci	PERSON
ftr-472	1382	1	apa	PERSON
ftr-472	1383	1	482	CARDINAL
ftr-472	1384	1	482	CARDINAL