id	sid	eid	entity	type
ftr-475	1	1	florida	GPE
ftr-475	1	2	2 1994	CARDINAL
ftr-475	1	3	4	CARDINAL
ftr-475	1	4	kirk van brunt	PERSON
ftr-475	2	1	152	CARDINAL
ftr-475	4	1	153	CARDINAL
ftr-475	5	1	158	CARDINAL
ftr-475	5	2	158	CARDINAL
ftr-475	5	3	161	CARDINAL
ftr-475	7	1	162 1	CARDINAL
ftr-475	7	2	162 2	CARDINAL
ftr-475	7	3	165	CARDINAL
ftr-475	9	1	166	CARDINAL
ftr-475	9	2	167 1	CARDINAL
ftr-475	9	3	167 2	CARDINAL
ftr-475	9	4	168	CARDINAL
ftr-475	9	5	171 1	CARDINAL
ftr-475	10	1	171 2	CARDINAL
ftr-475	11	1	172	CARDINAL
ftr-475	11	2	173	CARDINAL
ftr-475	11	3	175 3	CARDINAL
ftr-475	12	1	177	CARDINAL
ftr-475	13	1	184 1	CARDINAL
ftr-475	14	1	186	CARDINAL
ftr-475	15	1	186	CARDINAL
ftr-475	15	2	188	CARDINAL
ftr-475	16	1	191	CARDINAL
ftr-475	16	2	cleary, gottlieb	ORG
ftr-475	16	3	steen & hamilton	ORG
ftr-475	16	4	washington	GPE
ftr-475	16	5	d.c.	GPE
ftr-475	16	6	1985	DATE
ftr-475	16	7	harvard law school	ORG
ftr-475	17	1	mitchell s. dupler	PERSON
ftr-475	18	1	florida	GPE
ftr-475	18	2	2	CARDINAL
ftr-475	18	3	195	CARDINAL
ftr-475	20	1	195	CARDINAL
ftr-475	20	2	196	CARDINAL
ftr-475	21	1	198 3	CARDINAL
ftr-475	21	2	198	CARDINAL
ftr-475	21	3	d.	NORP
ftr-475	21	4	200	CARDINAL
ftr-475	22	1	202 1	CARDINAL
ftr-475	22	2	203 2	CARDINAL
ftr-475	22	3	205	CARDINAL
ftr-475	22	4	205	CARDINAL
ftr-475	23	1	209 3	CARDINAL
ftr-475	24	1	209	CARDINAL
ftr-475	25	1	210 a. "	PERSON
ftr-475	25	2	211 1	CARDINAL
ftr-475	26	1	211 2	CARDINAL
ftr-475	27	1	214	CARDINAL
ftr-475	28	1	215 1	CARDINAL
ftr-475	28	2	215 2	CARDINAL
ftr-475	28	3	217 3	CARDINAL
ftr-475	28	4	218	CARDINAL
ftr-475	28	5	218	CARDINAL
ftr-475	29	1	219 4	DATE
ftr-475	30	1	222	CARDINAL
ftr-475	30	2	225 vi	PERSON
ftr-475	30	3	227	CARDINAL
ftr-475	30	4	227 1	CARDINAL
ftr-475	31	1	u.s.	GPE
ftr-475	32	1	227	CARDINAL
ftr-475	32	2	229	CARDINAL
ftr-475	32	3	233	CARDINAL
ftr-475	32	4	238	CARDINAL
ftr-475	32	5	240 1	CARDINAL
ftr-475	33	1	240	CARDINAL
ftr-475	33	2	240	CARDINAL
ftr-475	34	1	241	CARDINAL
ftr-475	34	2	242	CARDINAL
ftr-475	35	1	2:4	CARDINAL
ftr-475	35	2	2	CARDINAL
ftr-475	36	1	249	CARDINAL
ftr-475	37	1	249	CARDINAL
ftr-475	37	2	251	CARDINAL
ftr-475	37	3	254	CARDINAL
ftr-475	37	4	254 e.	PERSON
ftr-475	37	5	3	CARDINAL
ftr-475	38	1	255	CARDINAL
ftr-475	38	2	258 1	CARDINAL
ftr-475	38	3	258 2	CARDINAL
ftr-475	38	4	262 vii	DATE
ftr-475	39	1	263	CARDINAL
ftr-475	39	2	263	CARDINAL
ftr-475	39	3	b. prolegomenon	PERSON
ftr-475	41	1	263	CARDINAL
ftr-475	41	2	264 1	CARDINAL
ftr-475	42	1	265 2	CARDINAL
ftr-475	43	1	268	CARDINAL
ftr-475	43	2	3	CARDINAL
ftr-475	44	1	269	CARDINAL
ftr-475	45	1	270 1	CARDINAL
ftr-475	46	1	270 2	CARDINAL
ftr-475	46	2	eci	PERSON
ftr-475	47	1	273 3	CARDINAL
ftr-475	47	2	u.s.	GPE
ftr-475	47	3	274	CARDINAL
ftr-475	47	4	274 1	CARDINAL
ftr-475	48	1	274 2	CARDINAL
ftr-475	49	1	276 3	CARDINAL
ftr-475	49	2	277	CARDINAL
ftr-475	51	1	278	CARDINAL
ftr-475	51	2	19941	DATE
ftr-475	51	3	florida	GPE
ftr-475	51	4	i. introduction	PERSON
ftr-475	51	5	1986	DATE
ftr-475	54	1	today	DATE
ftr-475	56	1	1	CARDINAL
ftr-475	56	2	§§ 860a	ORG
ftr-475	56	3	860	CARDINAL
ftr-475	57	1	the tax reform act of	LAW
ftr-475	57	2	1986	DATE
ftr-475	59	1	99	CARDINAL
ftr-475	59	2	671	CARDINAL
ftr-475	59	3	100	CARDINAL
ftr-475	60	1	2085	CARDINAL
ftr-475	60	2	2309	CARDINAL
ftr-475	60	3	1988	DATE
ftr-475	62	1	100-647	CARDINAL
ftr-475	63	1	102	CARDINAL
ftr-475	63	2	3419	CARDINAL
ftr-475	64	1	1992	DATE
ftr-475	65	1	t.d	PERSON
ftr-475	65	2	1993-1	DATE
ftr-475	65	3	147	CARDINAL
ftr-475	70	1	d.	NORP
ftr-475	71	1	2.	CARDINAL
ftr-475	71	2	the end of the first quarter of 1994	DATE
ftr-475	71	3	$1.6 trillion	MONEY
ftr-475	71	4	$917 billion	MONEY
ftr-475	71	5	the end of 1989	DATE
ftr-475	72	1	80	CARDINAL
ftr-475	74	1	bull	PERSON
ftr-475	75	1	9	CARDINAL
ftr-475	75	2	sept. 1994	DATE
ftr-475	76	1	some $710 billion	MONEY
ftr-475	76	2	freddie mac	ORG
ftr-475	76	3	fannie mae	ORG
ftr-475	77	1	tom albertson	PERSON
ftr-475	77	2	two	CARDINAL
ftr-475	77	3	1994	DATE
ftr-475	77	4	26	CARDINAL
ftr-475	77	5	freddie mac	ORG
ftr-475	78	1	about 24.75%	PERCENT
ftr-475	79	1	joseph hu &	PERSON
ftr-475	79	2	sept. 5, 1994	DATE
ftr-475	79	3	6	CARDINAL
ftr-475	80	1	2:4	CARDINAL
ftr-475	82	1	many decades	DATE
ftr-475	82	2	two	CARDINAL
ftr-475	83	1	recent years	DATE
ftr-475	90	1	3	CARDINAL
ftr-475	91	1	thomas r. boemio & gerald a. edwards	PERSON
ftr-475	91	2	jr.	PERSON
ftr-475	91	3	75	CARDINAL
ftr-475	92	1	rcs. bull	ORG
ftr-475	93	1	659	CARDINAL
ftr-475	93	2	10	CARDINAL
ftr-475	93	3	oct. 1989	DATE
ftr-475	93	4	1	CARDINAL
ftr-475	93	5	tamar frankel	PERSON
ftr-475	94	1	1991	DATE
ftr-475	95	1	4	CARDINAL
ftr-475	96	1	70-545	CARDINAL
ftr-475	96	2	1970-2	DATE
ftr-475	97	1	74	CARDINAL
ftr-475	97	2	1974-1	DATE
ftr-475	97	3	147	CARDINAL
ftr-475	98	1	70-544	CARDINAL
ftr-475	98	2	1970-2	DATE
ftr-475	99	1	74	CARDINAL
ftr-475	99	2	1974-1	DATE
ftr-475	99	3	147	CARDINAL
ftr-475	101	1	sec	ORG
ftr-475	102	1	46	CARDINAL
ftr-475	102	2	299	CARDINAL
ftr-475	103	1	30204	DATE
ftr-475	103	2	1991	DATE
ftr-475	105	1	today	DATE
ftr-475	106	1	1994	DATE
ftr-475	106	2	florida	GPE
ftr-475	111	1	'0	DATE
ftr-475	112	1	sophisticat5	ORG
ftr-475	114	1	6	CARDINAL
ftr-475	115	1	§§ 871(h	ORG
ftr-475	117	1	regs	PERSON
ftr-475	118	1	35a.9999	CARDINAL
ftr-475	119	1	§§ 1276-78	ORG
ftr-475	120	1	david c. garlock	PERSON
ftr-475	120	2	346	CARDINAL
ftr-475	120	3	supp	GPE
ftr-475	120	4	1993	DATE
ftr-475	121	1	7	CARDINAL
ftr-475	122	1	301.7701	CARDINAL
ftr-475	123	1	1	CARDINAL
ftr-475	123	2	2	CARDINAL
ftr-475	125	1	james m. peaslee &	PERSON
ftr-475	125	2	david z. nirenberg	PERSON
ftr-475	125	3	13	CARDINAL
ftr-475	126	1	ed	PERSON
ftr-475	126	2	1994	DATE
ftr-475	126	3	supra	PERSON
ftr-475	126	4	3	CARDINAL
ftr-475	126	5	2.5.4.3. 9	DATE
ftr-475	130	1	10	CARDINAL
ftr-475	132	1	kenneth g. lore	PERSON
ftr-475	132	2	6.01	CARDINAL
ftr-475	132	3	1990-91	DATE
ftr-475	133	1	2:4	CARDINAL
ftr-475	139	1	2	CARDINAL
ftr-475	140	1	3	CARDINAL
ftr-475	145	1	11	CARDINAL
ftr-475	146	1	more than one	CARDINAL
ftr-475	149	1	reid a. mandel	PERSON
ftr-475	150	1	65	CARDINAL
ftr-475	150	2	965	CARDINAL
ftr-475	150	3	1987	DATE
ftr-475	151	1	12	CARDINAL
ftr-475	152	1	30	CARDINAL
ftr-475	153	1	13	CARDINAL
ftr-475	155	1	john p. simon	PERSON
ftr-475	156	1	66	CARDINAL
ftr-475	156	2	897	CARDINAL
ftr-475	156	3	903	CARDINAL
ftr-475	156	4	1988	DATE
ftr-475	157	1	19941	DATE
ftr-475	157	2	florida	GPE
ftr-475	158	1	4	CARDINAL
ftr-475	158	2	zero	CARDINAL
ftr-475	159	1	one year	DATE
ftr-475	159	2	a later year	DATE
ftr-475	163	1	today	DATE
ftr-475	163	2	zero	CARDINAL
ftr-475	164	1	100	MONEY
ftr-475	164	2	7%	PERCENT
ftr-475	165	1	two	CARDINAL
ftr-475	165	2	75	MONEY
ftr-475	165	3	7%	PERCENT
ftr-475	165	4	25	MONEY
ftr-475	165	5	7%	PERCENT
ftr-475	167	1	zero	CARDINAL
ftr-475	168	1	5	CARDINAL
ftr-475	170	1	one	CARDINAL
ftr-475	170	2	10	CARDINAL
ftr-475	171	1	10	CARDINAL
ftr-475	171	2	8%	PERCENT
ftr-475	171	3	14	DATE
ftr-475	172	1	15	CARDINAL
ftr-475	173	1	zero	CARDINAL
ftr-475	177	1	16	CARDINAL
ftr-475	178	1	10	CARDINAL
ftr-475	180	1	2:4	CARDINAL
ftr-475	180	2	100	MONEY
ftr-475	180	3	100	MONEY
ftr-475	181	1	100	MONEY
ftr-475	181	2	10	CARDINAL
ftr-475	185	1	today	DATE
ftr-475	186	1	hundreds	CARDINAL
ftr-475	186	2	each year	DATE
ftr-475	194	1	17	CARDINAL
ftr-475	195	1	tomorrow	DATE
ftr-475	195	2	10	CARDINAL
ftr-475	195	3	10	CARDINAL
ftr-475	195	4	10	CARDINAL
ftr-475	195	5	hundreds	CARDINAL
ftr-475	196	1	19941	DATE
ftr-475	196	2	florida	GPE
ftr-475	197	1	one	CARDINAL
ftr-475	199	1	9	CARDINAL
ftr-475	203	1	a.	PERSON
ftr-475	205	1	three	CARDINAL
ftr-475	208	1	22	CARDINAL
ftr-475	208	2	1988	DATE
ftr-475	209	1	day	DATE
ftr-475	209	2	the day	DATE
ftr-475	209	3	18	CARDINAL
ftr-475	211	1	19	CARDINAL
ftr-475	212	1	20	CARDINAL
ftr-475	213	1	21	CARDINAL
ftr-475	214	1	22	CARDINAL
ftr-475	215	1	james m. peaslee &	PERSON
ftr-475	215	2	david z. nirenberg	PERSON
ftr-475	215	3	73-74	CARDINAL
ftr-475	215	4	n.39 (1989	ORG
ftr-475	216	1	2:4	CARDINAL
ftr-475	216	2	2	CARDINAL
ftr-475	219	1	six months later	DATE
ftr-475	221	1	first	ORDINAL
ftr-475	228	1	6 23	CARDINAL
ftr-475	230	1	10 consecutive days	DATE
ftr-475	230	2	one	CARDINAL
ftr-475	230	3	those 10 days	DATE
ftr-475	231	1	1.860g-2(k	CARDINAL
ftr-475	232	1	the day	DATE
ftr-475	232	2	the day	DATE
ftr-475	233	1	24	CARDINAL
ftr-475	234	1	peaslee & nirenberg	ORG
ftr-475	234	2	supra	PERSON
ftr-475	234	3	8	CARDINAL
ftr-475	235	1	107-08	DATE
ftr-475	236	1	one	CARDINAL
ftr-475	237	1	25	CARDINAL
ftr-475	238	1	1.860d-1(d)(2)(ii	TIME
ftr-475	238	2	1.860g-1(c	CARDINAL
ftr-475	239	1	26	CARDINAL
ftr-475	242	1	1.860g-l(a)(l	DATE
ftr-475	243	1	19941	DATE
ftr-475	243	2	florida	GPE
ftr-475	243	3	10,000	MONEY
ftr-475	245	1	27	CARDINAL
ftr-475	247	1	one	CARDINAL
ftr-475	250	1	9411022	DATE
ftr-475	250	2	dec. 16, 1993	DATE
ftr-475	253	1	9309043	DATE
ftr-475	253	2	dec. 9, 1992	DATE
ftr-475	257	1	9239010	DATE
ftr-475	257	2	june 24, 1992	DATE
ftr-475	261	1	9239007	DATE
ftr-475	261	2	june 24, 1992	DATE
ftr-475	264	1	9144014	DATE
ftr-475	264	2	july 30, 1991	DATE
ftr-475	268	1	9144013	CARDINAL
ftr-475	268	2	july 30, 1991	DATE
ftr-475	271	1	9144012	DATE
ftr-475	271	2	july 30, 1991	DATE
ftr-475	274	1	9139007	DATE
ftr-475	274	2	june 26, 1991	DATE
ftr-475	276	1	9111057	DATE
ftr-475	276	2	dec. 19, 1990	DATE
ftr-475	280	1	nov. 19, 1990	DATE
ftr-475	283	1	9006009	CARDINAL
ftr-475	283	2	nov. 2, 1989	DATE
ftr-475	285	1	28	CARDINAL
ftr-475	288	1	301.9100-1(a	CARDINAL
ftr-475	289	1	92-85	CARDINAL
ftr-475	289	2	1992	DATE
ftr-475	289	3	2	CARDINAL
ftr-475	289	4	490	CARDINAL
ftr-475	290	1	93-28	CARDINAL
ftr-475	290	2	334	CARDINAL
ftr-475	291	1	29	CARDINAL
ftr-475	293	1	99th cong.	ORG
ftr-475	293	2	2d	CARDINAL
ftr-475	293	3	the tax reform act of	LAW
ftr-475	293	4	1986	DATE
ftr-475	293	5	416	CARDINAL
ftr-475	293	6	1987	DATE
ftr-475	294	1	1986	DATE
ftr-475	295	1	30	CARDINAL
ftr-475	296	1	over zero	CARDINAL
ftr-475	298	1	william b. brannan	PERSON
ftr-475	298	2	fla	GPE
ftr-475	299	1	197	CARDINAL
ftr-475	299	2	214	CARDINAL
ftr-475	299	3	1993	DATE
ftr-475	300	1	1%	PERCENT
ftr-475	300	2	as little as .2%	MONEY
ftr-475	300	3	$250 million	MONEY
ftr-475	302	1	92-88	CARDINAL
ftr-475	302	2	2	CARDINAL
ftr-475	302	3	496	CARDINAL
ftr-475	304	1	2:4	CARDINAL
ftr-475	305	1	zero	CARDINAL
ftr-475	310	1	only one	CARDINAL
ftr-475	310	2	1	CARDINAL
ftr-475	310	3	one	CARDINAL
ftr-475	311	1	second	ORDINAL
ftr-475	311	2	two	CARDINAL
ftr-475	312	1	two	CARDINAL
ftr-475	312	2	two	CARDINAL
ftr-475	313	1	two	CARDINAL
ftr-475	314	1	31	CARDINAL
ftr-475	317	1	peaslee & nirenberg	ORG
ftr-475	317	2	supra	PERSON
ftr-475	317	3	8	CARDINAL
ftr-475	318	1	99	CARDINAL
ftr-475	320	1	841	CARDINAL
ftr-475	320	2	2d	CARDINAL
ftr-475	321	1	11-228	CARDINAL
ftr-475	321	2	1986	DATE
ftr-475	322	1	1986	DATE
ftr-475	322	2	u.s.c.c.a.n.	LAW
ftr-475	323	1	4075	CARDINAL
ftr-475	323	2	4313	CARDINAL
ftr-475	325	1	57	CARDINAL
ftr-475	327	1	61,295	CARDINAL
ftr-475	327	2	1992	DATE
ftr-475	327	3	only one	CARDINAL
ftr-475	328	1	one	CARDINAL
ftr-475	330	1	32	CARDINAL
ftr-475	331	1	one	CARDINAL
ftr-475	334	1	1.860f-4(d	CARDINAL
ftr-475	335	1	33	CARDINAL
ftr-475	336	1	1.860d-l(b)(2	QUANTITY
ftr-475	338	1	peaslee & nirenberg	ORG
ftr-475	338	2	supra	PERSON
ftr-475	338	3	8	CARDINAL
ftr-475	338	4	100-05	QUANTITY
ftr-475	339	1	19941	DATE
ftr-475	339	2	florida	GPE
ftr-475	340	1	4	CARDINAL
ftr-475	341	1	one	CARDINAL
ftr-475	341	2	section 860e(e)35	LAW
ftr-475	344	1	1988	DATE
ftr-475	344	2	day	DATE
ftr-475	344	3	march 31	DATE
ftr-475	344	4	1988,36	CARDINAL
ftr-475	344	5	u.s.	GPE
ftr-475	346	1	37 1	DATE
ftr-475	347	1	section 860e(e)(5	LAW
ftr-475	347	2	34	CARDINAL
ftr-475	348	1	1.860f-2(a)(2)(i	CARDINAL
ftr-475	348	2	35	DATE
ftr-475	350	1	36	CARDINAL
ftr-475	351	1	day	DATE
ftr-475	351	2	march 31, 1988	DATE
ftr-475	352	1	tamra	PERSON
ftr-475	352	2	supra	PERSON
ftr-475	352	3	1	CARDINAL
ftr-475	352	4	1006(t)(16)(d)(i	CARDINAL
ftr-475	352	5	102	CARDINAL
ftr-475	353	1	3425	CARDINAL
ftr-475	355	1	the day	DATE
ftr-475	356	1	37	CARDINAL
ftr-475	357	1	march 31, 1988	DATE
ftr-475	358	1	supra	PERSON
ftr-475	358	2	1	CARDINAL
ftr-475	358	3	102	CARDINAL
ftr-475	359	1	3342	CARDINAL
ftr-475	360	1	1.860a	CARDINAL
ftr-475	361	1	thomas a. humphreys &	PERSON
ftr-475	361	2	robert m. kreitman	PERSON
ftr-475	361	3	308	CARDINAL
ftr-475	361	4	1994	DATE
ftr-475	362	1	2:4	CARDINAL
ftr-475	362	2	the united states	GPE
ftr-475	362	3	03	DATE
ftr-475	362	4	section 521	LAW
ftr-475	362	5	section 511	LAW
ftr-475	362	6	section 1381(a)(2)(c	DATE
ftr-475	363	1	u.s.	GPE
ftr-475	366	1	39	CARDINAL
ftr-475	369	1	38	CARDINAL
ftr-475	371	1	39	CARDINAL
ftr-475	372	1	s.	PERSON
ftr-475	373	1	445	CARDINAL
ftr-475	373	2	100th	ORDINAL
ftr-475	374	1	2d	CARDINAL
ftr-475	375	1	86	CARDINAL
ftr-475	375	2	1988	DATE
ftr-475	376	1	1988	DATE
ftr-475	376	2	u.s.c.c.a.n. 4515,	LAW
ftr-475	376	3	4604-05	DATE
ftr-475	378	1	4605	DATE
ftr-475	379	1	41	CARDINAL
ftr-475	381	1	1.163-5(c)(1	PERCENT
ftr-475	381	2	u.s.	GPE
ftr-475	382	1	peter j. connors & peter f. hiltz	PERSON
ftr-475	383	1	73	CARDINAL
ftr-475	383	2	j. tax'n 166 (1990	PERSON
ftr-475	384	1	19941	DATE
ftr-475	384	2	florida	GPE
ftr-475	385	1	5f.103-1(c	CARDINAL
ftr-475	385	2	section 163(f	LAW
ftr-475	386	1	second	ORDINAL
ftr-475	388	1	one	CARDINAL
ftr-475	391	1	42	CARDINAL
ftr-475	392	1	1.860d	CARDINAL
ftr-475	393	1	43	CARDINAL
ftr-475	394	1	regs	PERSON
ftr-475	395	1	5f.103-1(c	CARDINAL
ftr-475	396	1	44	DATE
ftr-475	398	1	463	CARDINAL
ftr-475	399	1	2:4	CARDINAL
ftr-475	403	1	two	CARDINAL
ftr-475	404	1	first	ORDINAL
ftr-475	405	1	congress	ORG
ftr-475	406	1	second	ORDINAL
ftr-475	409	1	2	CARDINAL
ftr-475	409	2	second	ORDINAL
ftr-475	411	1	35%	PERCENT
ftr-475	412	1	45	CARDINAL
ftr-475	414	1	1.860d-1(b)(5)(ii	CARDINAL
ftr-475	415	1	19941	DATE
ftr-475	415	2	florida	GPE
ftr-475	415	3	irs	ORG
ftr-475	417	1	60 days	DATE
ftr-475	417	2	transaction.47	ORG
ftr-475	421	1	first	ORDINAL
ftr-475	422	1	46	DATE
ftr-475	423	1	1.860e-2(a)(5	CARDINAL
ftr-475	424	1	47	CARDINAL
ftr-475	428	1	1.860f-4(a	CARDINAL
ftr-475	429	1	49	CARDINAL
ftr-475	430	1	one	CARDINAL
ftr-475	430	2	quarter	DATE
ftr-475	432	1	regs	PERSON
ftr-475	433	1	1.67-3(a)(1	CARDINAL
ftr-475	435	1	50	CARDINAL
ftr-475	437	1	u.s.	GPE
ftr-475	440	1	2:4	CARDINAL
ftr-475	441	1	a. computing	PERSON
ftr-475	441	2	1	CARDINAL
ftr-475	442	1	first	ORDINAL
ftr-475	445	1	first	ORDINAL
ftr-475	447	1	zero	CARDINAL
ftr-475	449	1	51	CARDINAL
ftr-475	451	1	52	CARDINAL
ftr-475	454	1	irc § 860g(a)(10	ORG
ftr-475	455	1	1.860g-l(d)(l	DATE
ftr-475	456	1	1.1273-2	CARDINAL
ftr-475	456	2	53	DATE
ftr-475	457	1	50	MONEY
ftr-475	457	2	2	MONEY
ftr-475	457	3	98	MONEY
ftr-475	457	4	$50 + $50 $2	MONEY
ftr-475	458	1	100	MONEY
ftr-475	459	1	19941	DATE
ftr-475	460	1	florida	GPE
ftr-475	461	1	54	CARDINAL
ftr-475	462	1	6	CARDINAL
ftr-475	467	1	2	CARDINAL
ftr-475	467	2	first	ORDINAL
ftr-475	467	3	8	CARDINAL
ftr-475	469	1	today	DATE
ftr-475	469	2	only half	CARDINAL
ftr-475	470	1	two 54	DATE
ftr-475	473	1	1.860g-2(g)(1)(i	CARDINAL
ftr-475	477	1	1.860g-2(g)(2	CARDINAL
ftr-475	478	1	56	CARDINAL
ftr-475	479	1	1.860g-2(g)(3	CARDINAL
ftr-475	480	1	57	DATE
ftr-475	481	1	58	DATE
ftr-475	485	1	2:4	CARDINAL
ftr-475	486	1	first	ORDINAL
ftr-475	487	1	second	ORDINAL
ftr-475	487	2	section 265	LAW
ftr-475	488	1	6	CARDINAL
ftr-475	488	2	second	ORDINAL
ftr-475	489	1	third	ORDINAL
ftr-475	494	1	59	CARDINAL
ftr-475	495	1	1.860c-2(b)(2	CARDINAL
ftr-475	496	1	60	CARDINAL
ftr-475	499	1	61	CARDINAL
ftr-475	503	1	1.860c2(b)(5	CARDINAL
ftr-475	505	1	62	CARDINAL
ftr-475	506	1	1276-78	CARDINAL
ftr-475	507	1	63	DATE
ftr-475	507	2	irc § 1278(b	ORG
ftr-475	508	1	64	DATE
ftr-475	510	1	65	CARDINAL
ftr-475	511	1	66	CARDINAL
ftr-475	512	1	peaslee & nirenberg	ORG
ftr-475	512	2	supra	PERSON
ftr-475	512	3	8	CARDINAL
ftr-475	512	4	280	CARDINAL
ftr-475	512	5	19941	DATE
ftr-475	512	6	florida	GPE
ftr-475	512	7	two	CARDINAL
ftr-475	513	1	first	ORDINAL
ftr-475	513	2	100%	PERCENT
ftr-475	514	1	68	CARDINAL
ftr-475	514	2	second	ORDINAL
ftr-475	514	3	section 860g(c).69	LAW
ftr-475	514	4	35%	PERCENT
ftr-475	515	1	second	ORDINAL
ftr-475	517	1	70	CARDINAL
ftr-475	518	1	two	CARDINAL
ftr-475	519	1	first	ORDINAL
ftr-475	519	2	irs	ORG
ftr-475	519	3	second	ORDINAL
ftr-475	519	4	section 166	LAW
ftr-475	520	1	67	DATE
ftr-475	522	1	68	CARDINAL
ftr-475	524	1	1986	DATE
ftr-475	524	2	29	CARDINAL
ftr-475	524	3	397	CARDINAL
ftr-475	524	4	398	CARDINAL
ftr-475	526	1	69	DATE
ftr-475	528	1	70	CARDINAL
ftr-475	531	1	1.857-3(c	CARDINAL
ftr-475	532	1	71	CARDINAL
ftr-475	533	1	1.860c-2(a	CARDINAL
ftr-475	534	1	72	DATE
ftr-475	535	1	s.	PERSON
ftr-475	536	1	445	CARDINAL
ftr-475	536	2	39	CARDINAL
ftr-475	536	3	88	DATE
ftr-475	536	4	1988	DATE
ftr-475	537	1	4607	CARDINAL
ftr-475	538	1	73	CARDINAL
ftr-475	539	1	1.860c-2(b)(3	CARDINAL
ftr-475	540	1	74	CARDINAL
ftr-475	541	1	s.	PERSON
ftr-475	542	1	445	CARDINAL
ftr-475	542	2	39	CARDINAL
ftr-475	542	3	88	DATE
ftr-475	542	4	1988	DATE
ftr-475	543	1	4607	CARDINAL
ftr-475	544	1	2:4	CARDINAL
ftr-475	544	2	irs	ORG
ftr-475	545	1	irs	ORG
ftr-475	545	2	1	CARDINAL
ftr-475	546	1	a taxable year	DATE
ftr-475	546	2	the number of days	DATE
ftr-475	546	3	each calendar quarter	DATE
ftr-475	546	4	quarter	DATE
ftr-475	546	5	each day of the quarter	DATE
ftr-475	546	6	each day	DATE
ftr-475	547	1	9	CARDINAL
ftr-475	548	1	75	CARDINAL
ftr-475	551	1	s.	PERSON
ftr-475	552	1	445	CARDINAL
ftr-475	552	2	39	CARDINAL
ftr-475	552	3	88	DATE
ftr-475	552	4	1988	DATE
ftr-475	553	1	4607	CARDINAL
ftr-475	557	1	77	DATE
ftr-475	560	1	1.860f-4(e)(l)(i	CARDINAL
ftr-475	561	1	the last day of the month	DATE
ftr-475	562	1	30 days	DATE
ftr-475	562	2	90 days per quarter	DATE
ftr-475	562	3	360 days	DATE
ftr-475	565	1	79	CARDINAL
ftr-475	567	1	second	ORDINAL
ftr-475	568	1	19941	DATE
ftr-475	568	2	florida	GPE
ftr-475	570	1	2	CARDINAL
ftr-475	571	1	the quarter	DATE
ftr-475	574	1	one	CARDINAL
ftr-475	575	1	a taxable year	DATE
ftr-475	578	1	2.	CARDINAL
ftr-475	581	1	80	CARDINAL
ftr-475	586	1	1.871-7(a)(3	CARDINAL
ftr-475	586	2	1.881-2(a)(3	CARDINAL
ftr-475	587	1	81	DATE
ftr-475	590	1	82	CARDINAL
ftr-475	594	1	83	CARDINAL
ftr-475	595	1	irc §	ORG
ftr-475	598	1	84	CARDINAL
ftr-475	600	1	2:4	CARDINAL
ftr-475	605	1	congress	ORG
ftr-475	607	1	section 469	LAW
ftr-475	607	2	section 163(d).8	LAW
ftr-475	607	3	holders.-notwithstanding	TIME
ftr-475	607	4	89	CARDINAL
ftr-475	607	5	85	CARDINAL
ftr-475	608	1	71-76	DATE
ftr-475	609	1	86	CARDINAL
ftr-475	612	1	regs	PERSON
ftr-475	613	1	1.67-3(a)(2)(ii)(b)(2)(ii	CARDINAL
ftr-475	614	1	87	CARDINAL
ftr-475	617	1	1.469-2(d)(4	CARDINAL
ftr-475	619	1	103	CARDINAL
ftr-475	619	2	88	CARDINAL
ftr-475	620	1	163(d)(5)(a)(i	CARDINAL
ftr-475	621	1	89	CARDINAL
ftr-475	622	1	19941	DATE
ftr-475	622	2	florida	GPE
ftr-475	623	1	2%	PERCENT
ftr-475	623	2	section 67	LAW
ftr-475	624	1	2%	PERCENT
ftr-475	626	1	1	CARDINAL
ftr-475	626	2	the united states	GPE
ftr-475	626	3	2	CARDINAL
ftr-475	626	4	3	CARDINAL
ftr-475	626	5	one	CARDINAL
ftr-475	626	6	1	CARDINAL
ftr-475	626	7	2	CARDINAL
ftr-475	629	1	regs	PERSON
ftr-475	630	1	1.67-3(a)(2)(i)(a	TIME
ftr-475	631	1	584	CARDINAL
ftr-475	633	1	regs	PERSON
ftr-475	634	1	1.67-3(a)(3)(i	CARDINAL
ftr-475	635	1	90	CARDINAL
ftr-475	636	1	212	CARDINAL
ftr-475	638	1	regs	PERSON
ftr-475	639	1	1.67-3(a)(4	CARDINAL
ftr-475	644	1	9146	CARDINAL
ftr-475	644	2	1991-2	DATE
ftr-475	644	3	358	CARDINAL
ftr-475	645	1	91	CARDINAL
ftr-475	647	1	regs	PERSON
ftr-475	648	1	1.67-3(b)(1	CARDINAL
ftr-475	649	1	92	CARDINAL
ftr-475	650	1	regs	PERSON
ftr-475	651	1	1.67-3(b)(5	CARDINAL
ftr-475	652	1	ann m. hannaford & james c. engel	PERSON
ftr-475	652	2	one	CARDINAL
ftr-475	652	3	6	CARDINAL
ftr-475	652	4	j. bank tax'n	ORG
ftr-475	652	5	20	CARDINAL
ftr-475	653	1	93	CARDINAL
ftr-475	655	1	peaslee & nirenberg	ORG
ftr-475	655	2	supra	PERSON
ftr-475	655	3	8	CARDINAL
ftr-475	655	4	217-20	CARDINAL
ftr-475	656	1	two	CARDINAL
ftr-475	656	2	2:4	CARDINAL
ftr-475	656	3	two	CARDINAL
ftr-475	656	4	two	CARDINAL
ftr-475	658	1	two	CARDINAL
ftr-475	660	1	first	ORDINAL
ftr-475	662	1	holders.96	PRODUCT
ftr-475	663	1	97 one	CARDINAL
ftr-475	665	1	34	CARDINAL
ftr-475	667	1	94	CARDINAL
ftr-475	670	1	95	CARDINAL
ftr-475	671	1	96	CARDINAL
ftr-475	673	1	841	CARDINAL
ftr-475	673	2	31	CARDINAL
ftr-475	673	3	11-238	CARDINAL
ftr-475	673	4	1986	DATE
ftr-475	674	1	4326	CARDINAL
ftr-475	676	1	i. 97	PERSON
ftr-475	679	1	1.67-3(b)(4	DATE
ftr-475	679	2	19941	DATE
ftr-475	679	3	florida	GPE
ftr-475	681	1	section 543 or section 553	LAW
ftr-475	681	2	°°	TIME
ftr-475	683	1	one	CARDINAL
ftr-475	685	1	0 2	CARDINAL
ftr-475	687	1	1.469-2(c)(3)(i)(a	CARDINAL
ftr-475	688	1	98	CARDINAL
ftr-475	690	1	99	CARDINAL
ftr-475	690	2	irc §§ 543(a	ORG
ftr-475	691	1	100	CARDINAL
ftr-475	694	1	101	CARDINAL
ftr-475	695	1	one	CARDINAL
ftr-475	696	1	peaslee & nirenberg	ORG
ftr-475	696	2	supra	PERSON
ftr-475	696	3	8	CARDINAL
ftr-475	696	4	284-85	CARDINAL
ftr-475	696	5	102	CARDINAL
ftr-475	697	1	1.512(b)-i(a)(1	CARDINAL
ftr-475	700	1	2:4	CARDINAL
ftr-475	700	2	first	ORDINAL
ftr-475	702	1	3	CARDINAL
ftr-475	702	2	4	CARDINAL
ftr-475	705	1	the end of 1994	DATE
ftr-475	705	2	400	MONEY
ftr-475	705	3	500	MONEY
ftr-475	706	1	1994	DATE
ftr-475	706	2	100	MONEY
ftr-475	707	1	1994	DATE
ftr-475	707	2	500	MONEY
ftr-475	707	3	$400 + $100	MONEY
ftr-475	707	4	500	MONEY
ftr-475	708	1	100	MONEY
ftr-475	709	1	6 one	CARDINAL
ftr-475	710	1	3	CARDINAL
ftr-475	711	1	103	CARDINAL
ftr-475	714	1	1.469-2(c)(3)(i)(a	CARDINAL
ftr-475	715	1	congress	ORG
ftr-475	716	1	s.	PERSON
ftr-475	717	1	445	CARDINAL
ftr-475	717	2	39	CARDINAL
ftr-475	717	3	88 n.46	DATE
ftr-475	717	4	1988	DATE
ftr-475	718	1	4607	CARDINAL
ftr-475	719	1	104	ORG
ftr-475	720	1	163(d)(5)(a)(i	CARDINAL
ftr-475	721	1	105	CARDINAL
ftr-475	723	1	106	CARDINAL
ftr-475	724	1	1993	DATE
ftr-475	728	1	103	CARDINAL
ftr-475	728	2	107	CARDINAL
ftr-475	728	3	463	CARDINAL
ftr-475	728	4	463	CARDINAL
ftr-475	728	5	1993	DATE
ftr-475	729	1	19941	DATE
ftr-475	729	2	florida	GPE
ftr-475	732	1	section 722	LAW
ftr-475	732	2	section 743	LAW
ftr-475	733	1	7	CARDINAL
ftr-475	738	1	107	CARDINAL
ftr-475	741	1	108	CARDINAL
ftr-475	744	1	109	CARDINAL
ftr-475	745	1	110	CARDINAL
ftr-475	745	2	irc § 860f(b)(1)(c) & (d	ORG
ftr-475	746	1	111	CARDINAL
ftr-475	751	1	211	CARDINAL
ftr-475	753	1	1.860f-2(b)(3)(i	CARDINAL
ftr-475	756	1	87	CARDINAL
ftr-475	756	2	1987	DATE
ftr-475	756	3	2	CARDINAL
ftr-475	756	4	160	CARDINAL
ftr-475	758	1	1.860f2(b)(3)(ii)(a	CARDINAL
ftr-475	760	1	1.709-2(a)(1	CARDINAL
ftr-475	762	1	2:4	CARDINAL
ftr-475	763	1	1 13	CARDINAL
ftr-475	764	1	4	CARDINAL
ftr-475	767	1	one	CARDINAL
ftr-475	768	1	754	CARDINAL
ftr-475	771	1	congress	ORG
ftr-475	772	1	5	CARDINAL
ftr-475	772	2	congress	ORG
ftr-475	774	1	6	CARDINAL
ftr-475	775	1	113	CARDINAL
ftr-475	777	1	114	CARDINAL
ftr-475	778	1	irc § 1012	ORG
ftr-475	779	1	115	CARDINAL
ftr-475	780	1	1986	DATE
ftr-475	780	2	29	CARDINAL
ftr-475	780	3	421	CARDINAL
ftr-475	782	1	841	CARDINAL
ftr-475	782	2	31	CARDINAL
ftr-475	782	3	11	CARDINAL
ftr-475	782	4	n.15	DATE
ftr-475	782	5	1986	DATE
ftr-475	783	1	4321	DATE
ftr-475	783	2	n.15	DATE
ftr-475	783	3	116	CARDINAL
ftr-475	785	1	57	CARDINAL
ftr-475	787	1	61,297-98	CARDINAL
ftr-475	787	2	1992	DATE
ftr-475	788	1	19941	DATE
ftr-475	788	2	florida	GPE
ftr-475	789	1	first	ORDINAL
ftr-475	789	2	daily	DATE
ftr-475	790	1	100%	PERCENT
ftr-475	790	2	8	CARDINAL
ftr-475	791	1	daily	DATE
ftr-475	792	1	9	CARDINAL
ftr-475	792	2	section 265.120	LAW
ftr-475	795	1	2 2	CARDINAL
ftr-475	797	1	117	CARDINAL
ftr-475	799	1	three months	DATE
ftr-475	800	1	118	CARDINAL
ftr-475	801	1	119	CARDINAL
ftr-475	803	1	120	CARDINAL
ftr-475	806	1	121	CARDINAL
ftr-475	807	1	1,000	MONEY
ftr-475	807	2	0	MONEY
ftr-475	807	3	500	MONEY
ftr-475	807	4	500	MONEY
ftr-475	807	5	section 265	LAW
ftr-475	808	1	500	MONEY
ftr-475	808	2	500	MONEY
ftr-475	809	1	122	CARDINAL
ftr-475	809	2	122	CARDINAL
ftr-475	810	1	500	MONEY
ftr-475	810	2	0	MONEY
ftr-475	810	3	1,000	MONEY
ftr-475	810	4	1,000	MONEY
ftr-475	811	1	500	MONEY
ftr-475	811	2	500	MONEY
ftr-475	812	1	2:4	CARDINAL
ftr-475	814	1	one	CARDINAL
ftr-475	815	1	23	CARDINAL
ftr-475	816	1	one	CARDINAL
ftr-475	817	1	the end of a quarter	DATE
ftr-475	819	1	1,500	MONEY
ftr-475	819	2	500	MONEY
ftr-475	820	1	the year	DATE
ftr-475	820	2	0	MONEY
ftr-475	821	1	1,000	MONEY
ftr-475	822	1	may 15	DATE
ftr-475	822	2	second	ORDINAL
ftr-475	822	3	first	ORDINAL
ftr-475	822	4	the taxable year	DATE
ftr-475	822	5	1,000	MONEY
ftr-475	823	1	1	CARDINAL
ftr-475	825	1	1,000	MONEY
ftr-475	826	1	123	CARDINAL
ftr-475	826	2	section 860c(d	LAW
ftr-475	827	1	daily	DATE
ftr-475	827	2	the taxable year	DATE
ftr-475	827	3	quarterly	DATE
ftr-475	827	4	the days of each quarter	DATE
ftr-475	831	1	124	CARDINAL
ftr-475	832	1	1.860c-1(b)(3	CARDINAL
ftr-475	833	1	125	CARDINAL
ftr-475	835	1	1994	DATE
ftr-475	835	2	florida	GPE
ftr-475	835	3	2	CARDINAL
ftr-475	835	4	quarter	DATE
ftr-475	837	1	1,000	MONEY
ftr-475	837	2	0	MONEY
ftr-475	837	3	the end of the first calendar quarter	DATE
ftr-475	837	4	1,000	MONEY
ftr-475	837	5	that quarter	DATE
ftr-475	838	1	1,000	MONEY
ftr-475	838	2	may 15.	DATE
ftr-475	839	1	3	CARDINAL
ftr-475	840	1	may 15	DATE
ftr-475	841	1	1,000	MONEY
ftr-475	841	2	0	MONEY
ftr-475	841	3	the end of the first calendar quarter	DATE
ftr-475	841	4	1,000	MONEY
ftr-475	841	5	750	MONEY
ftr-475	841	6	the second quarter	DATE
ftr-475	841	7	1,500	MONEY
ftr-475	841	8	45 days/90 days	DATE
ftr-475	841	9	1,500	MONEY
ftr-475	842	1	250	MONEY
ftr-475	842	2	may 15.	DATE
ftr-475	843	1	4	CARDINAL
ftr-475	843	2	quarter	DATE
ftr-475	844	1	quarter	DATE
ftr-475	844	2	such quarter end	DATE
ftr-475	845	1	1,000	MONEY
ftr-475	845	2	the beginning of the year	DATE
ftr-475	845	3	0	MONEY
ftr-475	845	4	the first quarter	DATE
ftr-475	845	5	1,500	MONEY
ftr-475	845	6	the second quarter	DATE
ftr-475	846	1	1,000	MONEY
ftr-475	846	2	1,500	MONEY
ftr-475	847	1	5	CARDINAL
ftr-475	847	2	year	DATE
ftr-475	848	1	such year end	DATE
ftr-475	849	1	1,000	MONEY
ftr-475	849	2	the beginning of the year	DATE
ftr-475	849	3	the taxable year	DATE
ftr-475	849	4	0	MONEY
ftr-475	850	1	1,000	MONEY
ftr-475	850	2	1,000	MONEY
ftr-475	851	1	1	CARDINAL
ftr-475	851	2	2	CARDINAL
ftr-475	852	1	2:4	CARDINAL
ftr-475	852	2	4	CARDINAL
ftr-475	853	1	'26	PERSON
ftr-475	853	2	3	CARDINAL
ftr-475	856	1	one	CARDINAL
ftr-475	858	1	126	CARDINAL
ftr-475	861	1	year-end	DATE
ftr-475	863	1	1.705-1(a)(1	CARDINAL
ftr-475	863	2	1.731-1(a)(1)(ii	CARDINAL
ftr-475	864	1	year-end	DATE
ftr-475	865	1	36919	DATE
ftr-475	865	2	nov. 12, 1976	DATE
ftr-475	866	1	73 1(a)(1	CARDINAL
ftr-475	868	1	l(a)(l	ORG
ftr-475	871	1	1.1367-1(d	CARDINAL
ftr-475	871	2	1.1368-1(e)(1	CARDINAL
ftr-475	871	3	1	CARDINAL
ftr-475	875	1	congress	ORG
ftr-475	877	1	127	CARDINAL
ftr-475	883	1	19941	DATE
ftr-475	883	2	florida	GPE
ftr-475	883	3	zero	CARDINAL
ftr-475	885	1	today	DATE
ftr-475	885	2	tomorrow	DATE
ftr-475	886	1	28	CARDINAL
ftr-475	890	1	2 9	CARDINAL
ftr-475	892	1	' 30	DATE
ftr-475	895	1	zero	CARDINAL
ftr-475	895	2	nine years	DATE
ftr-475	896	1	128	CARDINAL
ftr-475	899	1	129	CARDINAL
ftr-475	904	1	130	CARDINAL
ftr-475	906	1	2:4	CARDINAL
ftr-475	906	2	year	DATE
ftr-475	906	3	1 $100.00 $	MONEY
ftr-475	906	4	35.00	CARDINAL
ftr-475	906	5	2 75.00	CARDINAL
ftr-475	906	6	26.25	CARDINAL
ftr-475	906	7	3 50.00	CARDINAL
ftr-475	906	8	17.50	CARDINAL
ftr-475	906	9	4 25.00	CARDINAL
ftr-475	906	10	8.75	CARDINAL
ftr-475	906	11	5	CARDINAL
ftr-475	906	12	25.00	CARDINAL
ftr-475	906	13	8.75 7	DATE
ftr-475	906	14	50.00	CARDINAL
ftr-475	906	15	17.50 8	CARDINAL
ftr-475	906	16	75.00	CARDINAL
ftr-475	906	17	26.25	CARDINAL
ftr-475	906	18	100.00	CARDINAL
ftr-475	906	19	35.00	CARDINAL
ftr-475	906	20	0	CARDINAL
ftr-475	906	21	$78.01 2	MONEY
ftr-475	906	22	54.99 3	DATE
ftr-475	906	23	23.01	CARDINAL
ftr-475	906	24	6%	PERCENT
ftr-475	907	1	at least $23.01	MONEY
ftr-475	909	1	10%	PERCENT
ftr-475	911	1	irs	ORG
ftr-475	912	1	32	CARDINAL
ftr-475	912	2	only three	CARDINAL
ftr-475	915	1	131	CARDINAL
ftr-475	918	1	full in year	DATE
ftr-475	918	2	35%	PERCENT
ftr-475	919	1	132	CARDINAL
ftr-475	919	2	57	CARDINAL
ftr-475	921	1	61,298	CARDINAL
ftr-475	921	2	1992	DATE
ftr-475	922	1	19941	DATE
ftr-475	922	2	florida	GPE
ftr-475	922	3	1	CARDINAL
ftr-475	924	1	133when	CARDINAL
ftr-475	928	1	a.	PERSON
ftr-475	931	1	35	CARDINAL
ftr-475	933	1	'36 133	DATE
ftr-475	934	1	134	CARDINAL
ftr-475	935	1	143	CARDINAL
ftr-475	935	2	135	CARDINAL
ftr-475	937	1	david r. webb co.	PERSON
ftr-475	938	1	77	CARDINAL
ftr-475	938	2	1134	DATE
ftr-475	938	3	1137	CARDINAL
ftr-475	938	4	1981	DATE
ftr-475	938	5	708	CARDINAL
ftr-475	938	6	1254	CARDINAL
ftr-475	938	7	7th	ORDINAL
ftr-475	938	8	1983	DATE
ftr-475	940	1	one	CARDINAL
ftr-475	941	1	kevin m. keyes	PERSON
ftr-475	941	2	50	CARDINAL
ftr-475	942	1	fed	ORG
ftr-475	943	1	§§	ORG
ftr-475	943	2	21.02	CARDINAL
ftr-475	943	3	21.04[2][iii	CARDINAL
ftr-475	943	4	1992	DATE
ftr-475	944	1	iv.c.2.a	CARDINAL
ftr-475	945	1	136	CARDINAL
ftr-475	949	1	michael l. schler	PERSON
ftr-475	949	2	section 338(h)(10	LAW
ftr-475	949	3	43	CARDINAL
ftr-475	949	4	605	CARDINAL
ftr-475	949	5	672-73	CARDINAL
ftr-475	949	6	1988	DATE
ftr-475	951	1	alfred d. youngwood	PERSON
ftr-475	951	2	44	CARDINAL
ftr-475	952	1	765	CARDINAL
ftr-475	952	2	1991	DATE
ftr-475	952	3	2:4	CARDINAL
ftr-475	952	4	oxford paper co.	ORG
ftr-475	954	1	100,000	MONEY
ftr-475	954	2	350,000	MONEY
ftr-475	957	1	55	CARDINAL
ftr-475	958	1	oxford	NORP
ftr-475	958	2	55-675	CARDINAL
ftr-475	963	1	oxford	NORP
ftr-475	964	1	oxford	NORP
ftr-475	964	2	new york	GPE
ftr-475	965	1	49	CARDINAL
ftr-475	965	2	883	CARDINAL
ftr-475	965	3	nov. 19. 1990	DATE
ftr-475	966	1	137	CARDINAL
ftr-475	967	1	194	CARDINAL
ftr-475	967	2	190	CARDINAL
ftr-475	967	3	2d	DATE
ftr-475	967	4	1952	DATE
ftr-475	968	1	138	CARDINAL
ftr-475	969	1	oxford	NORP
ftr-475	969	2	william b. landis	PERSON
ftr-475	969	3	27	CARDINAL
ftr-475	970	1	67	CARDINAL
ftr-475	970	2	72-74	DATE
ftr-475	971	1	139	CARDINAL
ftr-475	971	2	1955-2	DATE
ftr-475	971	3	567	CARDINAL
ftr-475	971	4	140	CARDINAL
ftr-475	972	1	19941	DATE
ftr-475	972	2	florida	GPE
ftr-475	972	3	55-675.4	CARDINAL
ftr-475	972	4	oxford	NORP
ftr-475	978	1	'42	PERSON
ftr-475	978	2	the year	DATE
ftr-475	981	1	3	CARDINAL
ftr-475	982	1	141	CARDINAL
ftr-475	983	1	i.t. 3721,	GPE
ftr-475	983	2	c.b. 164	ORG
ftr-475	983	3	i.t. 3858,	PERSON
ftr-475	983	4	1947-2	DATE
ftr-475	983	5	71	DATE
ftr-475	984	1	57-29	DATE
ftr-475	984	2	1957	DATE
ftr-475	984	3	519	CARDINAL
ftr-475	984	4	third	ORDINAL
ftr-475	984	5	third	ORDINAL
ftr-475	985	1	third	ORDINAL
ftr-475	985	2	third	ORDINAL
ftr-475	986	1	i.t. 3721,	PERSON
ftr-475	986	2	c.b. 164	ORG
ftr-475	986	3	172	CARDINAL
ftr-475	986	4	142	CARDINAL
ftr-475	987	1	v. glenshaw glass co.	PERSON
ftr-475	987	2	348	CARDINAL
ftr-475	987	3	426	CARDINAL
ftr-475	987	4	431	CARDINAL
ftr-475	987	5	1955	DATE
ftr-475	987	6	north american	NORP
ftr-475	987	7	286	CARDINAL
ftr-475	987	8	417	CARDINAL
ftr-475	987	9	424	CARDINAL
ftr-475	987	10	1932	DATE
ftr-475	990	1	new york	GPE
ftr-475	991	1	136	CARDINAL
ftr-475	991	2	897	CARDINAL
ftr-475	992	1	143	CARDINAL
ftr-475	993	1	three	CARDINAL
ftr-475	993	2	the supreme court	ORG
ftr-475	994	1	schlude	PERSON
ftr-475	994	2	372	CARDINAL
ftr-475	994	3	128	CARDINAL
ftr-475	994	4	1963	DATE
ftr-475	994	5	american	NORP
ftr-475	995	1	v. united states	GPE
ftr-475	995	2	367	CARDINAL
ftr-475	995	3	687	CARDINAL
ftr-475	995	4	1961	DATE
ftr-475	995	5	annual	DATE
ftr-475	995	6	mich.	GPE
ftr-475	996	1	353	CARDINAL
ftr-475	996	2	180	CARDINAL
ftr-475	996	3	1957	DATE
ftr-475	996	4	laurie mvl	PERSON
ftr-475	996	5	2:4	CARDINAL
ftr-475	996	6	each year	DATE
ftr-475	996	7	the years	DATE
ftr-475	1002	1	4	CARDINAL
ftr-475	1002	2	zeus	PERSON
ftr-475	1003	1	situations.14	ORG
ftr-475	1004	1	1988	DATE
ftr-475	1004	2	47	CARDINAL
ftr-475	1005	1	l. malman	PERSON
ftr-475	1005	2	37	CARDINAL
ftr-475	1005	3	103	CARDINAL
ftr-475	1005	4	1981	DATE
ftr-475	1008	1	artnell co.	ORG
ftr-475	1009	1	400	CARDINAL
ftr-475	1009	2	981	CARDINAL
ftr-475	1009	3	7th	ORDINAL
ftr-475	1009	4	1968	DATE
ftr-475	1009	5	boise cascade corp.	ORG
ftr-475	1010	1	v. united states	GPE
ftr-475	1010	2	530	CARDINAL
ftr-475	1010	3	1367	DATE
ftr-475	1011	1	429	CARDINAL
ftr-475	1011	2	867	CARDINAL
ftr-475	1011	3	1976	DATE
ftr-475	1012	1	37	CARDINAL
ftr-475	1012	2	960	CARDINAL
ftr-475	1012	3	t.c.	ORG
ftr-475	1012	4	p-h	ORG
ftr-475	1012	5	78,226	CARDINAL
ftr-475	1012	6	1978	DATE
ftr-475	1013	1	144	CARDINAL
ftr-475	1014	1	the new york bar association	ORG
ftr-475	1015	1	new york	GPE
ftr-475	1016	1	92	CARDINAL
ftr-475	1016	2	mar. 19, 1992	DATE
ftr-475	1016	3	tnt	ORG
ftr-475	1018	1	145	CARDINAL
ftr-475	1019	1	1.446-3(h)(3	DATE
ftr-475	1019	2	5	CARDINAL
ftr-475	1019	3	2(c	CARDINAL
ftr-475	1020	1	146	CARDINAL
ftr-475	1020	2	bruce kayle	PERSON
ftr-475	1020	3	46	CARDINAL
ftr-475	1021	1	89	CARDINAL
ftr-475	1021	2	109	CARDINAL
ftr-475	1021	3	1992	DATE
ftr-475	1022	1	147	CARDINAL
ftr-475	1025	1	8807065	DATE
ftr-475	1025	2	nov. 24, 1987	DATE
ftr-475	1026	1	19941	DATE
ftr-475	1026	2	florida	GPE
ftr-475	1027	1	third	ORDINAL
ftr-475	1030	1	lease-"in	ORG
ftr-475	1031	1	8807065	DATE
ftr-475	1033	1	one	CARDINAL
ftr-475	1035	1	irs	ORG
ftr-475	1035	2	section 446	LAW
ftr-475	1037	1	second	ORDINAL
ftr-475	1038	1	section 130	LAW
ftr-475	1038	2	' 49	DATE
ftr-475	1038	3	148	CARDINAL
ftr-475	1040	1	71	CARDINAL
ftr-475	1040	2	1971-2	DATE
ftr-475	1040	3	78	CARDINAL
ftr-475	1042	1	8749076	DATE
ftr-475	1042	2	sept. 11, 1987	DATE
ftr-475	1045	1	8612050	DATE
ftr-475	1045	2	dec. 23, 1985	DATE
ftr-475	1047	1	james m. pierce corp.	PERSON
ftr-475	1048	1	326	CARDINAL
ftr-475	1048	2	67	CARDINAL
ftr-475	1048	3	1964	DATE
ftr-475	1049	1	alan s. lederman	PERSON
ftr-475	1049	2	55	CARDINAL
ftr-475	1049	3	26	CARDINAL
ftr-475	1049	4	28	CARDINAL
ftr-475	1049	5	1981	DATE
ftr-475	1050	1	149	CARDINAL
ftr-475	1051	1	2:4	CARDINAL
ftr-475	1052	1	50	CARDINAL
ftr-475	1052	2	the year	DATE
ftr-475	1054	1	8807065	DATE
ftr-475	1056	1	one	CARDINAL
ftr-475	1056	2	the taxable year	DATE
ftr-475	1057	1	issues.-since	ORG
ftr-475	1066	1	5' 150	DATE
ftr-475	1068	1	426	CARDINAL
ftr-475	1069	1	659	CARDINAL
ftr-475	1069	2	1985	DATE
ftr-475	1069	3	tihe	ORG
ftr-475	1070	1	151	CARDINAL
ftr-475	1072	1	19941	DATE
ftr-475	1072	2	florida	GPE
ftr-475	1075	1	382	CARDINAL
ftr-475	1077	1	section 382	LAW
ftr-475	1077	2	section 172	LAW
ftr-475	1078	1	53	CARDINAL
ftr-475	1080	1	152	CARDINAL
ftr-475	1081	1	382	CARDINAL
ftr-475	1082	1	382	CARDINAL
ftr-475	1082	2	five years	DATE
ftr-475	1083	1	the five year	DATE
ftr-475	1087	1	lewis r. steinberg	PERSON
ftr-475	1087	2	1	CARDINAL
ftr-475	1087	3	fla	GPE
ftr-475	1088	1	263	CARDINAL
ftr-475	1088	2	293-96	CARDINAL
ftr-475	1088	3	1993	DATE
ftr-475	1088	4	382	CARDINAL
ftr-475	1089	1	153	CARDINAL
ftr-475	1092	1	1.446-3(g)(4	CARDINAL
ftr-475	1092	2	6	CARDINAL
ftr-475	1092	3	3	CARDINAL
ftr-475	1093	1	v. united states	GPE
ftr-475	1093	2	556 f.2d 1107	MONEY
ftr-475	1093	3	1977	DATE
ftr-475	1093	4	$4 million	MONEY
ftr-475	1094	1	hydrometals, inc.	ORG
ftr-475	1095	1	31	CARDINAL
ftr-475	1095	2	t.c.	PERSON
ftr-475	1095	3	1260	DATE
ftr-475	1095	4	t.c.	GPE
ftr-475	1095	5	p-h	ORG
ftr-475	1095	6	72,254	CARDINAL
ftr-475	1095	7	1972	DATE
ftr-475	1095	8	$2.3 million	MONEY
ftr-475	1095	9	485	CARDINAL
ftr-475	1095	10	1236	CARDINAL
ftr-475	1095	11	5th	ORDINAL
ftr-475	1095	12	1973	DATE
ftr-475	1096	1	416	CARDINAL
ftr-475	1096	2	938	CARDINAL
ftr-475	1096	3	1974	DATE
ftr-475	1097	1	472	CARDINAL
ftr-475	1097	2	867	CARDINAL
ftr-475	1097	3	6th	ORDINAL
ftr-475	1097	4	1973	DATE
ftr-475	1098	1	kayle	PERSON
ftr-475	1098	2	supra	PERSON
ftr-475	1098	3	146	CARDINAL
ftr-475	1098	4	105-08	CARDINAL
ftr-475	1098	5	jeffrey p. cantrell	PERSON
ftr-475	1098	6	89-21	DATE
ftr-475	1098	7	45	CARDINAL
ftr-475	1098	8	337	CARDINAL
ftr-475	1098	9	338	CARDINAL
ftr-475	1098	10	oct. 16, 1989	DATE
ftr-475	1099	1	2:4	CARDINAL
ftr-475	1099	2	382	CARDINAL
ftr-475	1099	3	section 172	LAW
ftr-475	1100	1	section 172	LAW
ftr-475	1100	2	section 382	LAW
ftr-475	1105	1	section 382	LAW
ftr-475	1106	1	sop	ORG
ftr-475	1109	1	administrability	ORG
ftr-475	1113	1	the first three months	DATE
ftr-475	1118	1	154	CARDINAL
ftr-475	1119	1	an initial period ending	DATE
ftr-475	1119	2	the third month	DATE
ftr-475	1120	1	irc	PERSON
ftr-475	1123	1	1994	DATE
ftr-475	1123	2	florida	GPE
ftr-475	1123	3	six months or a year	DATE
ftr-475	1124	1	23.01	MONEY
ftr-475	1125	1	zero	CARDINAL
ftr-475	1125	2	23.01	MONEY
ftr-475	1125	3	6%	PERCENT
ftr-475	1126	1	six months	DATE
ftr-475	1127	1	0	MONEY
ftr-475	1127	2	0	MONEY
ftr-475	1128	1	23.01	MONEY
ftr-475	1128	2	'55	CARDINAL
ftr-475	1134	1	155	CARDINAL
ftr-475	1135	1	0	MONEY
ftr-475	1136	1	above $0	MONEY
ftr-475	1139	1	156	CARDINAL
ftr-475	1140	1	2:4	CARDINAL
ftr-475	1141	1	2	CARDINAL
ftr-475	1143	1	a.	PERSON
ftr-475	1143	2	cost?-at	ORG
ftr-475	1143	3	first	ORDINAL
ftr-475	1146	1	5	CARDINAL
ftr-475	1146	2	ali oxford	PERSON
ftr-475	1147	1	55-675	CARDINAL
ftr-475	1152	1	157	CARDINAL
ftr-475	1156	1	158	CARDINAL
ftr-475	1157	1	135	CARDINAL
ftr-475	1157	2	159	CARDINAL
ftr-475	1158	1	u.s.	GPE
ftr-475	1158	2	303	CARDINAL
ftr-475	1158	3	564	CARDINAL
ftr-475	1158	4	1938	DATE
ftr-475	1159	1	331 u.s1	PERCENT
ftr-475	1159	2	1947	DATE
ftr-475	1159	3	consolidated coke co.	ORG
ftr-475	1159	4	70	CARDINAL
ftr-475	1159	5	446	CARDINAL
ftr-475	1159	6	3d	CARDINAL
ftr-475	1159	7	1934	DATE
ftr-475	1160	1	160	CARDINAL
ftr-475	1161	1	zero	CARDINAL
ftr-475	1163	1	19941	DATE
ftr-475	1164	1	florida	GPE
ftr-475	1166	1	62	CARDINAL
ftr-475	1171	1	zero	CARDINAL
ftr-475	1173	1	161	CARDINAL
ftr-475	1174	1	joell co.	ORG
ftr-475	1175	1	41 b.t.a	QUANTITY
ftr-475	1175	2	825	CARDINAL
ftr-475	1175	3	827	CARDINAL
ftr-475	1175	4	1940	DATE
ftr-475	1175	5	acq. 1942-i c.b. 1	ORG
ftr-475	1179	1	162	CARDINAL
ftr-475	1180	1	one	CARDINAL
ftr-475	1184	1	david r. webb co.	PERSON
ftr-475	1184	2	77	CARDINAL
ftr-475	1184	3	1134	DATE
ftr-475	1184	4	1137	CARDINAL
ftr-475	1184	5	1981	DATE
ftr-475	1186	1	55-675	CARDINAL
ftr-475	1186	2	1955-2	DATE
ftr-475	1186	3	567	CARDINAL
ftr-475	1186	4	keyes	ORG
ftr-475	1186	5	supra	PERSON
ftr-475	1186	6	135	CARDINAL
ftr-475	1191	1	1.860e-2(b)(3	CARDINAL
ftr-475	1191	2	4	CARDINAL
ftr-475	1194	1	transamerica corp.	ORG
ftr-475	1194	2	u.s.	GPE
ftr-475	1194	3	999	CARDINAL
ftr-475	1194	4	1362	CARDINAL
ftr-475	1194	5	9th	ORDINAL
ftr-475	1194	6	1993	DATE
ftr-475	1195	1	2:4	CARDINAL
ftr-475	1196	1	'63	PRODUCT
ftr-475	1197	1	zero	CARDINAL
ftr-475	1197	2	less than zero	CARDINAL
ftr-475	1198	1	1991	DATE
ftr-475	1200	1	zero	CARDINAL
ftr-475	1201	1	1,000	MONEY
ftr-475	1201	2	163	CARDINAL
ftr-475	1202	1	the new york bar association tax section	ORG
ftr-475	1202	2	136	CARDINAL
ftr-475	1202	3	12	CARDINAL
ftr-475	1205	1	164	CARDINAL
ftr-475	1206	1	56	CARDINAL
ftr-475	1208	1	49,531	CARDINAL
ftr-475	1208	2	sept. 30, 1991	DATE
ftr-475	1211	1	165	CARDINAL
ftr-475	1213	1	zero	CARDINAL
ftr-475	1215	1	george cooper	PERSON
ftr-475	1215	2	75	CARDINAL
ftr-475	1216	1	l. rev	PERSON
ftr-475	1216	2	1352	CARDINAL
ftr-475	1216	3	1962	DATE
ftr-475	1216	4	lee a. sheppard	PERSON
ftr-475	1216	5	section 357(c	LAW
ftr-475	1216	6	47	CARDINAL
ftr-475	1216	7	1556	DATE
ftr-475	1216	8	jun. 25, 1990	DATE
ftr-475	1218	1	1367(a)(2	CARDINAL
ftr-475	1219	1	166	CARDINAL
ftr-475	1220	1	57	CARDINAL
ftr-475	1220	2	fed	ORG
ftr-475	1222	1	53,643	CARDINAL
ftr-475	1222	2	nov. 12, 1992	DATE
ftr-475	1224	1	1.1502-19	CARDINAL
ftr-475	1224	2	ela	PERSON
ftr-475	1225	1	19941	DATE
ftr-475	1225	2	florida	GPE
ftr-475	1225	3	+$1,000	MONEY
ftr-475	1225	4	0.167	MONEY
ftr-475	1236	1	3.	CARDINAL
ftr-475	1236	2	one	CARDINAL
ftr-475	1237	1	167	CARDINAL
ftr-475	1239	1	1.358-3(b	CARDINAL
ftr-475	1239	2	2	CARDINAL
ftr-475	1240	1	2:4	CARDINAL
ftr-475	1244	1	90	MONEY
ftr-475	1244	2	two	CARDINAL
ftr-475	1244	3	r.	NORP
ftr-475	1244	4	50	MONEY
ftr-475	1244	5	2	MONEY
ftr-475	1244	6	r.	NORP
ftr-475	1244	7	8	MONEY
ftr-475	1244	8	98	MONEY
ftr-475	1244	9	$50 + $50 $2	MONEY
ftr-475	1244	10	90	MONEY
ftr-475	1247	1	zero	CARDINAL
ftr-475	1247	2	45	MONEY
ftr-475	1247	3	90	MONEY
ftr-475	1247	4	501$100	MONEY
ftr-475	1248	1	5	MONEY
ftr-475	1248	2	10	MONEY
ftr-475	1249	1	10	MONEY
ftr-475	1249	2	only $8	MONEY
ftr-475	1250	1	2	MONEY
ftr-475	1250	2	only $8	MONEY
ftr-475	1251	1	2	MONEY
ftr-475	1254	1	first	ORDINAL
ftr-475	1254	2	90	MONEY
ftr-475	1254	3	168	CARDINAL
ftr-475	1257	1	19941	DATE
ftr-475	1257	2	florida	GPE
ftr-475	1257	3	50/$98),169	MONEY
ftr-475	1257	4	45.92	MONEY
ftr-475	1257	5	$90 x $	MONEY
ftr-475	1257	6	2/$98	MONEY
ftr-475	1258	1	8.16	MONEY
ftr-475	1258	2	$50 $45.92	MONEY
ftr-475	1258	3	2	CARDINAL
ftr-475	1258	4	1.84	MONEY
ftr-475	1258	5	8.00	MONEY
ftr-475	1259	1	2	MONEY
ftr-475	1262	1	section 267	LAW
ftr-475	1262	2	two	CARDINAL
ftr-475	1265	1	'72	PRODUCT
ftr-475	1268	1	73 169	CARDINAL
ftr-475	1269	1	98	MONEY
ftr-475	1269	2	100	MONEY
ftr-475	1270	1	170	CARDINAL
ftr-475	1272	1	1.446-3(h)(2	CARDINAL
ftr-475	1272	2	5	CARDINAL
ftr-475	1273	1	171	CARDINAL
ftr-475	1274	1	reed h. shuldiner	PERSON
ftr-475	1274	2	70	CARDINAL
ftr-475	1274	3	781	CARDINAL
ftr-475	1274	4	786	CARDINAL
ftr-475	1274	5	1992	DATE
ftr-475	1275	1	172	CARDINAL
ftr-475	1276	1	1.860f-2(b)(3	CARDINAL
ftr-475	1277	1	173	CARDINAL
ftr-475	1283	1	2:4	CARDINAL
ftr-475	1284	1	74	CARDINAL
ftr-475	1285	1	'76	PERSON
ftr-475	1285	2	zero	CARDINAL
ftr-475	1286	1	7	CARDINAL
ftr-475	1288	1	90	MONEY
ftr-475	1288	2	two	CARDINAL
ftr-475	1288	3	50	MONEY
ftr-475	1288	4	8	MONEY
ftr-475	1289	1	10	MONEY
ftr-475	1289	2	50	MONEY
ftr-475	1289	3	2 $90	MONEY
ftr-475	1291	1	one	CARDINAL
ftr-475	1296	1	174	CARDINAL
ftr-475	1300	1	175	CARDINAL
ftr-475	1307	1	1.860e-l(a)(3)(iv	DATE
ftr-475	1309	1	1.860f-4(b)(4)(iii	DATE
ftr-475	1310	1	176	CARDINAL
ftr-475	1311	1	1.860f-2(b)(5	CARDINAL
ftr-475	1312	1	177	CARDINAL
ftr-475	1312	2	zero	CARDINAL
ftr-475	1314	1	19941	DATE
ftr-475	1314	2	florida	GPE
ftr-475	1319	1	100	MONEY
ftr-475	1319	2	90	MONEY
ftr-475	1320	1	99%	PERCENT
ftr-475	1320	2	1%	PERCENT
ftr-475	1321	1	10	MONEY
ftr-475	1322	1	one year	DATE
ftr-475	1323	1	9.90179	MONEY
ftr-475	1325	1	80	CARDINAL
ftr-475	1330	1	178	CARDINAL
ftr-475	1332	1	179	CARDINAL
ftr-475	1333	1	one year	DATE
ftr-475	1333	2	99%	PERCENT
ftr-475	1333	3	10	MONEY
ftr-475	1333	4	that one year	DATE
ftr-475	1334	1	180	CARDINAL
ftr-475	1336	1	2:4	CARDINAL
ftr-475	1336	2	section 1221	LAW
ftr-475	1337	1	six months before or after	DATE
ftr-475	1338	1	first	ORDINAL
ftr-475	1341	1	third	ORDINAL
ftr-475	1342	1	1	CARDINAL
ftr-475	1342	2	first	ORDINAL
ftr-475	1352	1	181	CARDINAL
ftr-475	1354	1	182	CARDINAL
ftr-475	1356	1	prudential lines, inc.	ORG
ftr-475	1356	2	928	CARDINAL
ftr-475	1356	3	565	CARDINAL
ftr-475	1356	4	2d	DATE
ftr-475	1357	1	541	CARDINAL
ftr-475	1358	1	112	CARDINAL
ftr-475	1358	2	82	CARDINAL
ftr-475	1358	3	1991	DATE
ftr-475	1358	4	russell	PERSON
ftr-475	1358	5	927	CARDINAL
ftr-475	1358	6	413	CARDINAL
ftr-475	1358	7	8th	ORDINAL
ftr-475	1358	8	1991	DATE
ftr-475	1358	9	19941	DATE
ftr-475	1358	10	florida	GPE
ftr-475	1359	1	section 475	LAW
ftr-475	1359	2	3	CARDINAL
ftr-475	1362	1	first	ORDINAL
ftr-475	1363	1	5	CARDINAL
ftr-475	1363	2	today	DATE
ftr-475	1364	1	gordon d. henderson & stuart	PERSON
ftr-475	1364	2	j. goldring	PERSON
ftr-475	1364	3	1002.04	CARDINAL
ftr-475	1364	4	1993	DATE
ftr-475	1369	1	183	CARDINAL
ftr-475	1371	1	184	CARDINAL
ftr-475	1372	1	regs	PERSON
ftr-475	1374	1	185	CARDINAL
ftr-475	1375	1	1993-2	DATE
ftr-475	1375	2	215	CARDINAL
ftr-475	1375	3	section 1092 and section 1234a	LAW
ftr-475	1376	1	56	CARDINAL
ftr-475	1376	2	fed	ORG
ftr-475	1378	1	31,350	CARDINAL
ftr-475	1378	2	1991	DATE
ftr-475	1382	1	edward d. kleinbard & suzanne f. greenberg	ORG
ftr-475	1382	2	arkansas	GPE
ftr-475	1382	3	43	CARDINAL
ftr-475	1382	4	393	CARDINAL
ftr-475	1382	5	438	CARDINAL
ftr-475	1382	6	1988	DATE
ftr-475	1384	1	2:4	CARDINAL
ftr-475	1385	1	'86	ORG
ftr-475	1386	1	2	CARDINAL
ftr-475	1387	1	section 1221	LAW
ftr-475	1388	1	two	CARDINAL
ftr-475	1394	1	186	CARDINAL
ftr-475	1398	1	1.954-2(a)(4)(iii	QUANTITY
ftr-475	1402	1	8714023	DATE
ftr-475	1402	2	dec. 31, 1986	DATE
ftr-475	1402	3	754	PRODUCT
ftr-475	1403	1	kleinbard	PERSON
ftr-475	1403	2	69 tex	QUANTITY
ftr-475	1403	3	l. rev	PERSON
ftr-475	1403	4	1319	CARDINAL
ftr-475	1403	5	1338	CARDINAL
ftr-475	1403	6	1991	DATE
ftr-475	1404	1	187	CARDINAL
ftr-475	1405	1	1234a	DATE
ftr-475	1407	1	1.446-3(h)(1	CARDINAL
ftr-475	1408	1	1234a	DATE
ftr-475	1410	1	19941	DATE
ftr-475	1410	2	florida	GPE
ftr-475	1411	1	third	ORDINAL
ftr-475	1415	1	third	ORDINAL
ftr-475	1417	1	stavisky	PERSON
ftr-475	1418	1	third	ORDINAL
ftr-475	1419	1	third	ORDINAL
ftr-475	1419	2	31,150	MONEY
ftr-475	1419	3	third	ORDINAL
ftr-475	1422	1	mo-pac	GPE
ftr-475	1422	2	188	CARDINAL
ftr-475	1423	1	new york	GPE
ftr-475	1424	1	jan. 6, 1992	DATE
ftr-475	1424	2	24	CARDINAL
ftr-475	1424	3	633	CARDINAL
ftr-475	1424	4	656	CARDINAL
ftr-475	1424	5	jan. 16, 1992	DATE
ftr-475	1424	6	kleinbard & greenberg	ORG
ftr-475	1424	7	supra	PERSON
ftr-475	1424	8	185	CARDINAL
ftr-475	1424	9	438	CARDINAL
ftr-475	1424	10	olympia harbor lumber co.	ORG
ftr-475	1424	11	30	CARDINAL
ftr-475	1424	12	114	CARDINAL
ftr-475	1424	13	1934	DATE
ftr-475	1424	14	69	CARDINAL
ftr-475	1424	15	1969-2	DATE
ftr-475	1424	16	24	CARDINAL
ftr-475	1425	1	189	CARDINAL
ftr-475	1425	2	34	CARDINAL
ftr-475	1426	1	140	CARDINAL
ftr-475	1426	2	1960	DATE
ftr-475	1426	3	291	CARDINAL
ftr-475	1426	4	48	DATE
ftr-475	1426	5	2d	DATE
ftr-475	1426	6	1961	DATE
ftr-475	1427	1	2:4	CARDINAL
ftr-475	1427	2	december 1951	DATE
ftr-475	1430	1	itihe	PERSON
ftr-475	1430	2	december 1951	DATE
ftr-475	1431	1	stavisky	PERSON
ftr-475	1431	2	i.t. 3721	GPE
ftr-475	1431	3	third	ORDINAL
ftr-475	1432	1	92	CARDINAL
ftr-475	1432	2	stavisky	PERSON
ftr-475	1432	3	stavisky	PERSON
ftr-475	1433	1	93	CARDINAL
ftr-475	1436	1	90	MONEY
ftr-475	1437	1	two	CARDINAL
ftr-475	1438	1	one	CARDINAL
ftr-475	1438	2	zero	CARDINAL
ftr-475	1439	1	first	ORDINAL
ftr-475	1439	2	49	MONEY
ftr-475	1439	3	98	MONEY
ftr-475	1439	4	0	MONEY
ftr-475	1440	1	second	ORDINAL
ftr-475	1440	2	190	CARDINAL
ftr-475	1441	1	34	CARDINAL
ftr-475	1442	1	142-43	CARDINAL
ftr-475	1442	2	35475	DATE
ftr-475	1442	3	sept. 11, 1973	DATE
ftr-475	1442	4	stavisky	PERSON
ftr-475	1443	1	191	CARDINAL
ftr-475	1444	1	c.b. 164	ORG
ftr-475	1444	2	i.t. 3858,	PERSON
ftr-475	1444	3	1947-2	DATE
ftr-475	1444	4	71	DATE
ftr-475	1445	1	57-29	DATE
ftr-475	1445	2	1957	DATE
ftr-475	1445	3	519	CARDINAL
ftr-475	1445	4	192	CARDINAL
ftr-475	1447	1	37332	DATE
ftr-475	1447	2	nov. 25, 1977	DATE
ftr-475	1449	1	193	CARDINAL
ftr-475	1450	1	new york	GPE
ftr-475	1450	2	188	CARDINAL
ftr-475	1450	3	24	CARDINAL
ftr-475	1450	4	656	CARDINAL
ftr-475	1450	5	jan. 16, 1992	DATE
ftr-475	1451	1	19941	DATE
ftr-475	1451	2	florida	GPE
ftr-475	1452	1	50	MONEY
ftr-475	1452	2	100	MONEY
ftr-475	1452	3	2	MONEY
ftr-475	1453	1	two	CARDINAL
ftr-475	1453	2	10	MONEY
ftr-475	1453	3	2	MONEY
ftr-475	1453	4	8	MONEY
ftr-475	1453	5	2	MONEY
ftr-475	1460	1	2	MONEY
ftr-475	1460	2	2	MONEY
ftr-475	1461	1	195	CARDINAL
ftr-475	1462	1	one	CARDINAL
ftr-475	1463	1	1211	DATE
ftr-475	1463	2	1212	CARDINAL
ftr-475	1467	1	194	CARDINAL
ftr-475	1469	1	195	CARDINAL
ftr-475	1470	1	2	MONEY
ftr-475	1471	1	2	MONEY
ftr-475	1473	1	2:4	CARDINAL
ftr-475	1473	2	second	ORDINAL
ftr-475	1475	1	9 6	CARDINAL
ftr-475	1477	1	3	CARDINAL
ftr-475	1477	2	section 1091	LAW
ftr-475	1477	3	section 165	LAW
ftr-475	1477	4	196	CARDINAL
ftr-475	1480	1	1.165-1(b	CARDINAL
ftr-475	1481	1	33 b.t.a	QUANTITY
ftr-475	1482	1	466	CARDINAL
ftr-475	1483	1	165(g)(2	CARDINAL
ftr-475	1484	1	16 5(g)(1	PERCENT
ftr-475	1485	1	197	CARDINAL
ftr-475	1486	1	1221	CARDINAL
ftr-475	1487	1	fairbanks v. united states	PERSON
ftr-475	1487	2	306	CARDINAL
ftr-475	1487	3	436	CARDINAL
ftr-475	1487	4	1271(a	DATE
ftr-475	1487	5	riddell v. scales	PERSON
ftr-475	1487	6	406	CARDINAL
ftr-475	1487	7	210	CARDINAL
ftr-475	1487	8	9th	ORDINAL
ftr-475	1487	9	1969	DATE
ftr-475	1489	1	75-527	CARDINAL
ftr-475	1489	2	1975-2	DATE
ftr-475	1490	1	kleinbard & greenberg	ORG
ftr-475	1490	2	supra	PERSON
ftr-475	1490	3	185	CARDINAL
ftr-475	1490	4	393	CARDINAL
ftr-475	1491	1	436-37	CARDINAL
ftr-475	1492	1	1234a	DATE
ftr-475	1496	1	v. johnson	PERSON
ftr-475	1496	2	131	CARDINAL
ftr-475	1496	3	709	CARDINAL
ftr-475	1496	4	6th	ORDINAL
ftr-475	1496	5	1942	DATE
ftr-475	1497	1	165	CARDINAL
ftr-475	1497	2	198	CARDINAL
ftr-475	1500	1	1.62-1(c)(1	CARDINAL
ftr-475	1501	1	4	CARDINAL
ftr-475	1503	1	1994	DATE
ftr-475	1503	2	florida	GPE
ftr-475	1503	3	a period beginning 30 days before and ending 30 days	DATE
ftr-475	1504	1	section 1091	LAW
ftr-475	1504	2	three	CARDINAL
ftr-475	1505	1	first	ORDINAL
ftr-475	1506	1	second	ORDINAL
ftr-475	1506	2	six months before and ending six months	DATE
ftr-475	1507	1	third	ORDINAL
ftr-475	1511	1	first	ORDINAL
ftr-475	1512	1	°	TIME
ftr-475	1512	2	second	ORDINAL
ftr-475	1512	3	section 1091	LAW
ftr-475	1512	4	2 third	CARDINAL
ftr-475	1513	1	199	CARDINAL
ftr-475	1514	1	more than 50%	PERCENT
ftr-475	1514	2	two	CARDINAL
ftr-475	1517	1	200	CARDINAL
ftr-475	1520	1	regs	PERSON
ftr-475	1523	1	201	CARDINAL
ftr-475	1525	1	1.1091-1(f	DATE
ftr-475	1526	1	202	CARDINAL
ftr-475	1528	1	irc § 860f(b)(1)(a	ORG
ftr-475	1533	1	2:4	CARDINAL
ftr-475	1537	1	a.	PERSON
ftr-475	1537	2	1	CARDINAL
ftr-475	1542	1	3	CARDINAL
ftr-475	1543	1	one-year	DATE
ftr-475	1543	2	zero	CARDINAL
ftr-475	1543	3	ten-year	DATE
ftr-475	1543	4	zero	CARDINAL
ftr-475	1545	1	203	CARDINAL
ftr-475	1548	1	204	CARDINAL
ftr-475	1550	1	frank j. fabozzi	PERSON
ftr-475	1550	2	187-213	MONEY
ftr-475	1550	3	2d	DATE
ftr-475	1550	4	1993	DATE
ftr-475	1551	1	joseph bankman & william a. klein	ORG
ftr-475	1551	2	44	CARDINAL
ftr-475	1551	3	335	CARDINAL
ftr-475	1551	4	1989	DATE
ftr-475	1551	5	theodore s.	PERSON
ftr-475	1552	1	47	CARDINAL
ftr-475	1553	1	313	CARDINAL
ftr-475	1553	2	1992	DATE
ftr-475	1554	1	19941	DATE
ftr-475	1554	2	florida	GPE
ftr-475	1554	3	zero	CARDINAL
ftr-475	1560	1	5	CARDINAL
ftr-475	1560	2	6	CARDINAL
ftr-475	1562	1	january 1, 1993	DATE
ftr-475	1562	2	1,000	MONEY
ftr-475	1562	3	12/31	CARDINAL
ftr-475	1562	4	1993	DATE
ftr-475	1562	5	80	MONEY
ftr-475	1562	6	1994	DATE
ftr-475	1562	7	80 1995	DATE
ftr-475	1562	8	80 1996	DATE
ftr-475	1562	9	80 $1,000	MONEY
ftr-475	1562	10	$400 $	MONEY
ftr-475	1562	11	1,000	MONEY
ftr-475	1562	12	1,000	MONEY
ftr-475	1562	13	annual	DATE
ftr-475	1562	14	8%	PERCENT
ftr-475	1562	15	each year	DATE
ftr-475	1562	16	80	MONEY
ftr-475	1563	1	205	CARDINAL
ftr-475	1564	1	joseph p. mcgrath	PERSON
ftr-475	1565	1	section 1286	LAW
ftr-475	1565	2	38	CARDINAL
ftr-475	1566	1	267	CARDINAL
ftr-475	1566	2	1985	DATE
ftr-475	1567	1	george c. howell iii & cameron n. cosby	PERSON
ftr-475	1567	2	12	CARDINAL
ftr-475	1569	1	531	CARDINAL
ftr-475	1569	2	1993	DATE
ftr-475	1570	1	206	CARDINAL
ftr-475	1571	1	bruce kayle	PERSON
ftr-475	1572	1	7 va	GPE
ftr-475	1573	1	303	CARDINAL
ftr-475	1573	2	1987	DATE
ftr-475	1574	1	2:4	CARDINAL
ftr-475	1574	2	five	CARDINAL
ftr-475	1576	1	80	MONEY
ftr-475	1576	2	the end of 1993	DATE
ftr-475	1576	3	80	MONEY
ftr-475	1576	4	the end of 1994	DATE
ftr-475	1577	1	year	DATE
ftr-475	1577	2	12/31	CARDINAL
ftr-475	1577	3	1993	DATE
ftr-475	1577	4	5.50%	PERCENT
ftr-475	1577	5	1994	DATE
ftr-475	1577	6	6.40 1996	DATE
ftr-475	1577	7	8.25	CARDINAL
ftr-475	1577	8	$80.00 80.00 $75.83 $	MONEY
ftr-475	1577	9	71.16	MONEY
ftr-475	1577	10	80.00 1080.00 $66.41 $60.12 $	MONEY
ftr-475	1577	11	726.58	MONEY
ftr-475	1577	12	1993	DATE
ftr-475	1577	13	$4.17 $	MONEY
ftr-475	1577	14	4.29	MONEY
ftr-475	1577	15	4.55 1995 1996 1997	DATE
ftr-475	1577	16	4.25	MONEY
ftr-475	1577	17	4.47	MONEY
ftr-475	1577	18	5.55	CARDINAL
ftr-475	1577	19	77.12	MONEY
ftr-475	1577	20	82.31 $400.00	MONEY
ftr-475	1577	21	80.00	MONEY
ftr-475	1577	22	80.00 $400.00	MONEY
ftr-475	1577	23	$2.88 1.24	MONEY
ftr-475	1577	24	0.21	CARDINAL
ftr-475	1577	25	1.59	CARDINAL
ftr-475	1577	26	2.31) $0.00	MONEY
ftr-475	1577	27	1993	DATE
ftr-475	1577	28	1994	DATE
ftr-475	1577	29	2.88	MONEY
ftr-475	1577	30	1.24	MONEY
ftr-475	1577	31	corporae	GPE
ftr-475	1577	32	$59.94 64.89	MONEY
ftr-475	1577	33	76.04 82.31	CARDINAL
ftr-475	1577	34	77.12	MONEY
ftr-475	1577	35	400.00	MONEY
ftr-475	1577	36	1995 1996 1997	DATE
ftr-475	1577	37	19941	DATE
ftr-475	1577	38	florida	GPE
ftr-475	1578	1	1995	DATE
ftr-475	1579	1	zero	CARDINAL
ftr-475	1582	1	2	CARDINAL
ftr-475	1592	1	8%	PERCENT
ftr-475	1592	2	80	MONEY
ftr-475	1592	3	less than $80	MONEY
ftr-475	1592	4	the first two years	DATE
ftr-475	1592	5	more than $80	MONEY
ftr-475	1592	6	the remaining three years	DATE
ftr-475	1596	1	2:4	CARDINAL
ftr-475	1601	1	u.s.	GPE
ftr-475	1603	1	1	CARDINAL
ftr-475	1603	2	quarter	DATE
ftr-475	1603	3	that quarter	DATE
ftr-475	1603	4	daily	DATE
ftr-475	1603	5	the number of days	DATE
ftr-475	1603	6	that quarter	DATE
ftr-475	1603	7	daily	DATE
ftr-475	1603	8	120%	PERCENT
ftr-475	1603	9	rate,2	PERSON
ftr-475	1603	10	207	CARDINAL
ftr-475	1604	1	second	ORDINAL
ftr-475	1608	1	howell & cosby	ORG
ftr-475	1609	1	205	CARDINAL
ftr-475	1609	2	550-60	MONEY
ftr-475	1610	1	208	CARDINAL
ftr-475	1611	1	kayle	PERSON
ftr-475	1611	2	supra	PERSON
ftr-475	1611	3	206	CARDINAL
ftr-475	1611	4	345	CARDINAL
ftr-475	1612	1	349	CARDINAL
ftr-475	1613	1	209	CARDINAL
ftr-475	1615	1	210	CARDINAL
ftr-475	1616	1	quarterly	DATE
ftr-475	1616	2	19941	DATE
ftr-475	1616	3	florida	GPE
ftr-475	1616	4	the days of the quarter	DATE
ftr-475	1617	1	daily	DATE
ftr-475	1617	2	prior quarters	DATE
ftr-475	1617	3	daily	DATE
ftr-475	1617	4	120%	PERCENT
ftr-475	1619	1	one	CARDINAL
ftr-475	1620	1	daily	DATE
ftr-475	1620	2	' 2	DATE
ftr-475	1620	3	second	ORDINAL
ftr-475	1628	1	h.r.	PERSON
ftr-475	1628	2	841	CARDINAL
ftr-475	1628	3	31	CARDINAL
ftr-475	1628	4	11-235	CARDINAL
ftr-475	1628	5	1986	DATE
ftr-475	1629	1	4323	DATE
ftr-475	1630	1	a given month	DATE
ftr-475	1630	2	about the 20th day of the preceding month	DATE
ftr-475	1631	1	211	CARDINAL
ftr-475	1633	1	1.860g-l(d)(l	DATE
ftr-475	1634	1	first	ORDINAL
ftr-475	1634	2	first	ORDINAL
ftr-475	1636	1	164-65	DATE
ftr-475	1636	2	212	CARDINAL
ftr-475	1639	1	1.1275-2(c)(4	CARDINAL
ftr-475	1639	2	2	CARDINAL
ftr-475	1641	1	2:4	CARDINAL
ftr-475	1642	1	zero	CARDINAL
ftr-475	1642	2	daily	DATE
ftr-475	1643	1	3 2	DATE
ftr-475	1643	2	year	DATE
ftr-475	1645	1	5	CARDINAL
ftr-475	1645	2	section 51 1.216	LAW
ftr-475	1647	1	quarterly	DATE
ftr-475	1648	1	section 172.218	LAW
ftr-475	1648	2	zero	CARDINAL
ftr-475	1650	1	213	CARDINAL
ftr-475	1651	1	peaslee & nirenberg	ORG
ftr-475	1651	2	supra	PERSON
ftr-475	1651	3	8	CARDINAL
ftr-475	1651	4	184	CARDINAL
ftr-475	1652	1	214	CARDINAL
ftr-475	1654	1	215	CARDINAL
ftr-475	1656	1	1.860e-1(a)(2	CARDINAL
ftr-475	1657	1	216	CARDINAL
ftr-475	1659	1	217	CARDINAL
ftr-475	1660	1	1,000	MONEY
ftr-475	1660	2	the first quarter	DATE
ftr-475	1660	3	800	MONEY
ftr-475	1660	4	the next three quarters	DATE
ftr-475	1660	5	1,000	MONEY
ftr-475	1660	6	800	MONEY
ftr-475	1660	7	the year	DATE
ftr-475	1661	1	218	CARDINAL
ftr-475	1663	1	19941	DATE
ftr-475	1663	2	florida	GPE
ftr-475	1666	1	9	CARDINAL
ftr-475	1667	1	3	CARDINAL
ftr-475	1670	1	congress	ORG
ftr-475	1670	2	the 1980s	DATE
ftr-475	1672	1	two	CARDINAL
ftr-475	1673	1	first	ORDINAL
ftr-475	1674	1	223	CARDINAL
ftr-475	1674	2	second	ORDINAL
ftr-475	1674	3	219	CARDINAL
ftr-475	1675	1	one	CARDINAL
ftr-475	1678	1	another day	DATE
ftr-475	1679	1	220	CARDINAL
ftr-475	1680	1	593	CARDINAL
ftr-475	1680	2	7701	CARDINAL
ftr-475	1680	3	60%	PERCENT
ftr-475	1682	1	593	CARDINAL
ftr-475	1682	2	593	CARDINAL
ftr-475	1683	1	593	CARDINAL
ftr-475	1683	2	one	CARDINAL
ftr-475	1685	1	221	CARDINAL
ftr-475	1686	1	zero	CARDINAL
ftr-475	1686	2	only 90%	PERCENT
ftr-475	1688	1	222	CARDINAL
ftr-475	1689	1	1986	DATE
ftr-475	1689	2	29	CARDINAL
ftr-475	1689	3	422	CARDINAL
ftr-475	1689	4	223	CARDINAL
ftr-475	1691	1	100%	PERCENT
ftr-475	1691	2	2:4	CARDINAL
ftr-475	1692	1	4	CARDINAL
ftr-475	1692	2	today	DATE
ftr-475	1695	1	requirement.-unless	PRODUCT
ftr-475	1697	1	at least 2%	PERCENT
ftr-475	1697	2	2%	PERCENT
ftr-475	1697	3	at least 20%	PERCENT
ftr-475	1697	4	20%	PERCENT
ftr-475	1699	1	224	CARDINAL
ftr-475	1701	1	841	CARDINAL
ftr-475	1701	2	31	CARDINAL
ftr-475	1701	3	11-235	CARDINAL
ftr-475	1701	4	1986	DATE
ftr-475	1702	1	4323	DATE
ftr-475	1702	2	1986	DATE
ftr-475	1702	3	29	CARDINAL
ftr-475	1702	4	423 n.83	QUANTITY
ftr-475	1703	1	at least 2%	PERCENT
ftr-475	1704	1	2%	PERCENT
ftr-475	1705	1	the first month	DATE
ftr-475	1705	2	two	CARDINAL
ftr-475	1706	1	some quarters	CARDINAL
ftr-475	1708	1	20%	PERCENT
ftr-475	1711	1	225	CARDINAL
ftr-475	1713	1	at least 20%	PERCENT
ftr-475	1713	2	some 15 or	CARDINAL
ftr-475	1713	3	19941	DATE
ftr-475	1713	4	florida	GPE
ftr-475	1713	5	2%	PERCENT
ftr-475	1715	1	one	CARDINAL
ftr-475	1717	1	2%	PERCENT
ftr-475	1718	1	2%	PERCENT
ftr-475	1718	2	20%	PERCENT
ftr-475	1719	1	first	ORDINAL
ftr-475	1719	2	20%	PERCENT
ftr-475	1720	1	7	CARDINAL
ftr-475	1720	2	10	CARDINAL
ftr-475	1721	1	56	CARDINAL
ftr-475	1723	1	sept. 30, 1991	DATE
ftr-475	1725	1	226	CARDINAL
ftr-475	1728	1	first	ORDINAL
ftr-475	1731	1	227	CARDINAL
ftr-475	1732	1	125%	PERCENT
ftr-475	1734	1	1.860gi	CARDINAL
ftr-475	1735	1	228	CARDINAL
ftr-475	1737	1	229	CARDINAL
ftr-475	1740	1	56	CARDINAL
ftr-475	1742	1	sept. 30, 1991	DATE
ftr-475	1743	1	20%	PERCENT
ftr-475	1744	1	2:4	CARDINAL
ftr-475	1745	1	section 1272(a)(6	LAW
ftr-475	1749	1	one	CARDINAL
ftr-475	1750	1	one	CARDINAL
ftr-475	1750	2	first	ORDINAL
ftr-475	1750	3	zero	CARDINAL
ftr-475	1753	1	230	CARDINAL
ftr-475	1755	1	231	CARDINAL
ftr-475	1759	1	841	CARDINAL
ftr-475	1759	2	31	CARDINAL
ftr-475	1760	1	11	CARDINAL
ftr-475	1760	2	1986	DATE
ftr-475	1761	1	4327	DATE
ftr-475	1769	1	1.1275-4(b	CARDINAL
ftr-475	1769	2	19941	DATE
ftr-475	1769	3	florida	GPE
ftr-475	1769	4	second	ORDINAL
ftr-475	1771	1	20%	PERCENT
ftr-475	1772	1	at least 20%	PERCENT
ftr-475	1774	1	september 27, 1991	DATE
ftr-475	1774	2	33 4	DATE
ftr-475	1775	1	rics.-reits	ORG
ftr-475	1775	2	34	CARDINAL
ftr-475	1775	3	congress	ORG
ftr-475	1776	1	6	CARDINAL
ftr-475	1779	1	robert scarborough	PERSON
ftr-475	1779	2	48	CARDINAL
ftr-475	1779	3	677	CARDINAL
ftr-475	1779	4	686-90	CARDINAL
ftr-475	1780	1	232	CARDINAL
ftr-475	1781	1	224	CARDINAL
ftr-475	1782	1	233	CARDINAL
ftr-475	1783	1	1.860a	CARDINAL
ftr-475	1784	1	more than 50%	PERCENT
ftr-475	1784	2	november 21, 1991	DATE
ftr-475	1786	1	234	CARDINAL
ftr-475	1786	2	a. 235	PERSON
ftr-475	1789	1	2:4	CARDINAL
ftr-475	1790	1	rics	PERSON
ftr-475	1791	1	section 860e(d	DATE
ftr-475	1791	2	section 857(b)(2	LAW
ftr-475	1791	3	2	CARDINAL
ftr-475	1793	1	section 860e(d	DATE
ftr-475	1794	1	first	ORDINAL
ftr-475	1795	1	each quarter	DATE
ftr-475	1797	1	second	ORDINAL
ftr-475	1799	1	the taxable year	DATE
ftr-475	1800	1	1994	DATE
ftr-475	1801	1	florida	GPE
ftr-475	1802	1	third	ORDINAL
ftr-475	1808	1	1986	DATE
ftr-475	1808	2	1988	DATE
ftr-475	1808	3	congress	ORG
ftr-475	1808	4	section 860e(d	LAW
ftr-475	1809	1	section 860e(d	LAW
ftr-475	1810	1	237	CARDINAL
ftr-475	1812	1	a given year	DATE
ftr-475	1812	2	the subsequent year	DATE
ftr-475	1813	1	238	CARDINAL
ftr-475	1815	1	239	CARDINAL
ftr-475	1817	1	reit	ORG
ftr-475	1819	1	2:4	CARDINAL
ftr-475	1820	1	24°	TIME
ftr-475	1821	1	section 860e(d	LAW
ftr-475	1822	1	section 860e(d	LAW
ftr-475	1822	2	rics	PERSON
ftr-475	1823	1	each year	DATE
ftr-475	1826	1	later years	DATE
ftr-475	1828	1	first	ORDINAL
ftr-475	1829	1	1994	DATE
ftr-475	1829	2	1,000	MONEY
ftr-475	1830	1	1994	DATE
ftr-475	1830	2	2,000	MONEY
ftr-475	1830	3	1,000	MONEY
ftr-475	1832	1	1,000	MONEY
ftr-475	1833	1	1,000	MONEY
ftr-475	1833	2	deduc240	ORG
ftr-475	1834	1	robert 1	PERSON
ftr-475	1834	2	crnkovich & kenneth h. heller	ORG
ftr-475	1834	3	76	CARDINAL
ftr-475	1834	4	j. tax'n 176 (	ORG
ftr-475	1834	5	1992	DATE
ftr-475	1835	1	241	CARDINAL
ftr-475	1836	1	steven d. conlon & suzanne m. russell	ORG
ftr-475	1837	1	71	CARDINAL
ftr-475	1837	2	12	CARDINAL
ftr-475	1837	3	1993	DATE
ftr-475	1838	1	242	CARDINAL
ftr-475	1839	1	55(b)(2	DATE
ftr-475	1839	2	the year	DATE
ftr-475	1840	1	19941	DATE
ftr-475	1840	2	florida	GPE
ftr-475	1840	3	2,000	MONEY
ftr-475	1841	1	congress	ORG
ftr-475	1842	1	first	ORDINAL
ftr-475	1842	2	2,000	MONEY
ftr-475	1842	3	1,000	MONEY
ftr-475	1842	4	1,000	MONEY
ftr-475	1843	1	1,000	MONEY
ftr-475	1843	2	0	MONEY
ftr-475	1843	3	second	ORDINAL
ftr-475	1845	1	third	ORDINAL
ftr-475	1847	1	second	ORDINAL
ftr-475	1847	2	the taxable year	DATE
ftr-475	1849	1	243	CARDINAL
ftr-475	1850	1	1993	DATE
ftr-475	1850	2	3419	CARDINAL
ftr-475	1850	3	103d	CARDINAL
ftr-475	1850	4	1st	ORDINAL
ftr-475	1851	1	1993	DATE
ftr-475	1851	2	1003(i)(1	CARDINAL
ftr-475	1852	1	244	CARDINAL
ftr-475	1854	1	d.	NORP
ftr-475	1854	2	section 1003(i)(1	LAW
ftr-475	1855	1	246	CARDINAL
ftr-475	1857	1	247	CARDINAL
ftr-475	1860	1	353	CARDINAL
ftr-475	1860	2	103d	CARDINAL
ftr-475	1861	1	225	CARDINAL
ftr-475	1861	2	1993	DATE
ftr-475	1862	1	2:4	CARDINAL
ftr-475	1862	2	years	DATE
ftr-475	1862	3	december 31, 1986	DATE
ftr-475	1862	4	years	DATE
ftr-475	1863	1	vi	PERSON
ftr-475	1865	1	9	CARDINAL
ftr-475	1868	1	u.s.	GPE
ftr-475	1869	1	three	CARDINAL
ftr-475	1870	1	first	ORDINAL
ftr-475	1871	1	second	ORDINAL
ftr-475	1872	1	third	ORDINAL
ftr-475	1873	1	1	CARDINAL
ftr-475	1873	2	u.s.	GPE
ftr-475	1873	3	u.s.	GPE
ftr-475	1873	4	30%	PERCENT
ftr-475	1873	5	u.s.	GPE
ftr-475	1873	6	annual	DATE
ftr-475	1873	7	u.s.	GPE
ftr-475	1875	1	248h.r	CARDINAL
ftr-475	1876	1	3419	CARDINAL
ftr-475	1876	2	243	CARDINAL
ftr-475	1876	3	225	CARDINAL
ftr-475	1877	1	249	CARDINAL
ftr-475	1878	1	one	CARDINAL
ftr-475	1878	2	u.s.	GPE
ftr-475	1880	1	250	CARDINAL
ftr-475	1881	1	440	CARDINAL
ftr-475	1881	2	251	CARDINAL
ftr-475	1882	1	§§ 871(a	ORG
ftr-475	1882	2	1441	CARDINAL
ftr-475	1883	1	19941	DATE
ftr-475	1884	1	florida	GPE
ftr-475	1886	1	one	CARDINAL
ftr-475	1887	1	congress	ORG
ftr-475	1889	1	2	CARDINAL
ftr-475	1889	2	section 582(c).z	LAW
ftr-475	1892	1	5	CARDINAL
ftr-475	1894	1	252	CARDINAL
ftr-475	1895	1	841	CARDINAL
ftr-475	1895	2	31	CARDINAL
ftr-475	1895	3	11-238	CARDINAL
ftr-475	1895	4	1986	DATE
ftr-475	1896	1	4326	CARDINAL
ftr-475	1897	1	1.856-3(b)(2	CARDINAL
ftr-475	1899	1	one	CARDINAL
ftr-475	1900	1	congress	ORG
ftr-475	1901	1	253	CARDINAL
ftr-475	1903	1	841	CARDINAL
ftr-475	1903	2	31	CARDINAL
ftr-475	1903	3	11	CARDINAL
ftr-475	1903	4	1986	DATE
ftr-475	1904	1	4321	CARDINAL
ftr-475	1905	1	254	CARDINAL
ftr-475	1910	1	841	CARDINAL
ftr-475	1910	2	31	CARDINAL
ftr-475	1910	3	11-238	CARDINAL
ftr-475	1910	4	1986	DATE
ftr-475	1911	1	4326	CARDINAL
ftr-475	1912	1	2:4	CARDINAL
ftr-475	1913	1	first	ORDINAL
ftr-475	1914	1	second	ORDINAL
ftr-475	1917	1	one	CARDINAL
ftr-475	1918	1	first	ORDINAL
ftr-475	1919	1	6	CARDINAL
ftr-475	1920	1	two	CARDINAL
ftr-475	1921	1	first	ORDINAL
ftr-475	1921	2	july 18, 1984	DATE
ftr-475	1922	1	second	ORDINAL
ftr-475	1923	1	july 18, 1984 effective	DATE
ftr-475	1924	1	july 18, 1984 effective	DATE
ftr-475	1926	1	first	ORDINAL
ftr-475	1926	2	9	CARDINAL
ftr-475	1927	1	second	ORDINAL
ftr-475	1927	2	256	CARDINAL
ftr-475	1929	1	35a.9999-5(e	CARDINAL
ftr-475	1932	1	supra	PERSON
ftr-475	1932	2	252	CARDINAL
ftr-475	1933	1	257	CARDINAL
ftr-475	1936	1	5f.103-1(c)(l	CARDINAL
ftr-475	1937	1	258	CARDINAL
ftr-475	1938	1	35a.9999-5(e	CARDINAL
ftr-475	1938	2	a-21(i	PERSON
ftr-475	1939	1	259	CARDINAL
ftr-475	1940	1	1.860d-1(b)(5)(i)(a	CARDINAL
ftr-475	1941	1	19941	DATE
ftr-475	1941	2	florida	GPE
ftr-475	1943	1	26' third	DATE
ftr-475	1943	2	second	ORDINAL
ftr-475	1943	3	' fourth	DATE
ftr-475	1944	1	two	CARDINAL
ftr-475	1944	2	first	ORDINAL
ftr-475	1944	3	260	CARDINAL
ftr-475	1945	1	july 18, 1984 effective	DATE
ftr-475	1946	1	261	CARDINAL
ftr-475	1948	1	sec	ORG
ftr-475	1948	2	june 16, 1992	DATE
ftr-475	1948	3	26	CARDINAL
ftr-475	1948	4	highlights & documents	ORG
ftr-475	1948	5	1325	CARDINAL
ftr-475	1948	6	1330	DATE
ftr-475	1948	7	july 24, 1992	DATE
ftr-475	1950	1	262	CARDINAL
ftr-475	1953	1	98th cong	LOC
ftr-475	1953	2	1984	DATE
ftr-475	1953	3	396	CARDINAL
ftr-475	1954	1	1984	DATE
ftr-475	1956	1	1.860d-l(b)(5)(i)(a	TIME
ftr-475	1958	1	263	CARDINAL
ftr-475	1958	2	one	CARDINAL
ftr-475	1962	1	2:4	CARDINAL
ftr-475	1962	2	10%	PERCENT
ftr-475	1962	3	10%	PERCENT
ftr-475	1962	4	10%	PERCENT
ftr-475	1962	5	10%	PERCENT
ftr-475	1963	1	6	CARDINAL
ftr-475	1963	2	10%	PERCENT
ftr-475	1963	3	7	CARDINAL
ftr-475	1963	4	10%	PERCENT
ftr-475	1963	5	one	CARDINAL
ftr-475	1964	1	second	ORDINAL
ftr-475	1964	2	section 871(h)(4	LAW
ftr-475	1968	1	264	CARDINAL
ftr-475	1970	1	265	CARDINAL
ftr-475	1971	1	266	CARDINAL
ftr-475	1972	1	1-1563	DATE
ftr-475	1973	1	267	CARDINAL
ftr-475	1974	1	10%	PERCENT
ftr-475	1974	2	10%	PERCENT
ftr-475	1975	1	268	CARDINAL
ftr-475	1976	1	10%	PERCENT
ftr-475	1979	1	269	CARDINAL
ftr-475	1980	1	270	CARDINAL
ftr-475	1981	1	1994	DATE
ftr-475	1981	2	florida	GPE
ftr-475	1982	1	section 871(h)(4	LAW
ftr-475	1983	1	section 871(h)(4).2	LAW
ftr-475	1984	1	881	CARDINAL
ftr-475	1984	2	1441	CARDINAL
ftr-475	1984	3	1442	CARDINAL
ftr-475	1985	1	273	CARDINAL
ftr-475	1991	1	271	CARDINAL
ftr-475	1994	1	272	CARDINAL
ftr-475	1995	1	1.856-3(b)(2)(iii	CARDINAL
ftr-475	1996	1	273	CARDINAL
ftr-475	1999	1	841	CARDINAL
ftr-475	1999	2	31	CARDINAL
ftr-475	1999	3	11	CARDINAL
ftr-475	1999	4	1986	DATE
ftr-475	2000	1	4322	DATE
ftr-475	2001	1	274	CARDINAL
ftr-475	2002	1	american bar association	ORG
ftr-475	2002	2	261	CARDINAL
ftr-475	2002	3	26	CARDINAL
ftr-475	2002	4	1329	CARDINAL
ftr-475	2002	5	july 24, 1992	DATE
ftr-475	2003	1	2:4	CARDINAL
ftr-475	2005	1	congress	ORG
ftr-475	2007	1	first	ORDINAL
ftr-475	2009	1	275	CARDINAL
ftr-475	2012	1	relief.-apart	PERSON
ftr-475	2014	1	two	CARDINAL
ftr-475	2015	1	first	ORDINAL
ftr-475	2016	1	second	ORDINAL
ftr-475	2017	1	u.s.	GPE
ftr-475	2018	1	u.s.	GPE
ftr-475	2019	1	u.s.	GPE
ftr-475	2019	2	follows:276	ORG
ftr-475	2019	3	275	CARDINAL
ftr-475	2020	1	the american bar association	ORG
ftr-475	2022	1	u.s.	GPE
ftr-475	2022	2	the united states of america	GPE
ftr-475	2023	1	june 16. 1981	DATE
ftr-475	2024	1	11	CARDINAL
ftr-475	2024	2	19941	DATE
ftr-475	2025	1	florida	GPE
ftr-475	2028	1	u.s.	GPE
ftr-475	2028	2	277	CARDINAL
ftr-475	2028	3	u.s.	GPE
ftr-475	2029	1	79	CARDINAL
ftr-475	2029	2	india	GPE
ftr-475	2029	3	u.s.	GPE
ftr-475	2029	4	3	CARDINAL
ftr-475	2029	5	u.s.	GPE
ftr-475	2030	1	u.s.	GPE
ftr-475	2030	2	oecd	ORG
ftr-475	2030	3	1977	DATE
ftr-475	2031	1	11	CARDINAL
ftr-475	2032	1	3	CARDINAL
ftr-475	2033	1	277	CARDINAL
ftr-475	2034	1	u.s.	GPE
ftr-475	2034	2	276	CARDINAL
ftr-475	2035	1	3	CARDINAL
ftr-475	2035	2	2	CARDINAL
ftr-475	2036	1	278	CARDINAL
ftr-475	2037	1	253	CARDINAL
ftr-475	2037	2	§ 582(c	ORG
ftr-475	2038	1	383	CARDINAL
ftr-475	2039	1	279	CARDINAL
ftr-475	2041	1	the united states	GPE
ftr-475	2041	2	u.s.	GPE
ftr-475	2042	1	280	CARDINAL
ftr-475	2042	2	the united states of america	GPE
ftr-475	2042	3	the republic of india	GPE
ftr-475	2042	4	sept. 12, 1989	DATE
ftr-475	2042	5	u.s.-india	ORG
ftr-475	2043	1	1i	CARDINAL
ftr-475	2043	2	4	CARDINAL
ftr-475	2043	3	s. treaty doc	PERSON
ftr-475	2045	1	101	CARDINAL
ftr-475	2045	2	the united states of america	GPE
ftr-475	2045	3	hungarian	NORP
ftr-475	2045	4	feb. 12, 1979	DATE
ftr-475	2045	5	u.s.-hung.	GPE
ftr-475	2046	1	10	CARDINAL
ftr-475	2047	1	2	CARDINAL
ftr-475	2047	2	30	CARDINAL
ftr-475	2047	3	6357	CARDINAL
ftr-475	2048	1	281	CARDINAL
ftr-475	2049	1	u.s.	GPE
ftr-475	2049	2	u.s.	GPE
ftr-475	2050	1	the united states of america	GPE
ftr-475	2050	2	new zealand	GPE
ftr-475	2050	3	2:4	CARDINAL
ftr-475	2050	4	germany	GPE
ftr-475	2051	1	u.s.	GPE
ftr-475	2052	1	u.s.	GPE
ftr-475	2056	1	2	CARDINAL
ftr-475	2056	2	july 23, 1982	DATE
ftr-475	2057	1	11	CARDINAL
ftr-475	2057	2	t.i.a.s. 10772	DATE
ftr-475	2058	1	282	CARDINAL
ftr-475	2059	1	the united states of america	GPE
ftr-475	2059	2	the federal republic	GPE
ftr-475	2059	3	germany	GPE
ftr-475	2059	4	august 29, 1989	DATE
ftr-475	2059	5	u.s.g.d.r.	GPE
ftr-475	2060	1	11	CARDINAL
ftr-475	2061	1	2	CARDINAL
ftr-475	2061	2	s. treaty	PERSON
ftr-475	2063	1	101	CARDINAL
ftr-475	2063	2	the united states	GPE
ftr-475	2063	3	mexico	GPE
ftr-475	2063	4	sept. 18, 1992	DATE
ftr-475	2063	5	u.s.-mex	ORG
ftr-475	2064	1	11	CARDINAL
ftr-475	2065	1	5	CARDINAL
ftr-475	2065	2	s. treaty doc	PERSON
ftr-475	2067	1	103	CARDINAL
ftr-475	2067	2	dec. 18, 1992	DATE
ftr-475	2067	3	u.s.-neth.	GPE
ftr-475	2068	1	12	CARDINAL
ftr-475	2069	1	2	CARDINAL
ftr-475	2069	2	s. treaty	PERSON
ftr-475	2071	1	103	CARDINAL
ftr-475	2073	1	the united states of america	GPE
ftr-475	2073	2	canada	GPE
ftr-475	2073	3	sept. 26, 1980	DATE
ftr-475	2074	1	11	CARDINAL
ftr-475	2075	1	4	CARDINAL
ftr-475	2075	2	t.i.a.s. 11087	DATE
ftr-475	2076	1	the united states of america	GPE
ftr-475	2076	2	japan	GPE
ftr-475	2076	3	mar. 8. 1971	DATE
ftr-475	2076	4	u.s.-jap.	GPE
ftr-475	2076	5	13	CARDINAL
ftr-475	2076	6	7	CARDINAL
ftr-475	2076	7	23	CARDINAL
ftr-475	2076	8	967	CARDINAL
ftr-475	2078	1	283	CARDINAL
ftr-475	2080	1	u.s.-mex	ORG
ftr-475	2080	2	282	CARDINAL
ftr-475	2080	3	10(a	CARDINAL
ftr-475	2080	4	s. treaty	PERSON
ftr-475	2082	1	103	CARDINAL
ftr-475	2082	2	u.s.-neth treaty	DATE
ftr-475	2082	3	282	CARDINAL
ftr-475	2083	1	11	CARDINAL
ftr-475	2084	1	s. treaty doec	PERSON
ftr-475	2086	1	103	CARDINAL
ftr-475	2088	1	284	CARDINAL
ftr-475	2090	1	supra	PERSON
ftr-475	2090	2	280	CARDINAL
ftr-475	2091	1	19	CARDINAL
ftr-475	2091	2	30	CARDINAL
ftr-475	2091	3	6357	CARDINAL
ftr-475	2092	1	285	CARDINAL
ftr-475	2094	1	10	CARDINAL
ftr-475	2095	1	3	CARDINAL
ftr-475	2095	2	india	GPE
ftr-475	2096	1	supra	PERSON
ftr-475	2096	2	280	CARDINAL
ftr-475	2096	3	s. treaty	PERSON
ftr-475	2098	1	101-50	CARDINAL
ftr-475	2098	2	19941	DATE
ftr-475	2098	3	florida	GPE
ftr-475	2098	4	non-u.s	NORP
ftr-475	2100	1	881	CARDINAL
ftr-475	2100	2	1441	CARDINAL
ftr-475	2100	3	1442	CARDINAL
ftr-475	2102	1	286	CARDINAL
ftr-475	2102	2	7	CARDINAL
ftr-475	2102	3	section 860g(b	LAW
ftr-475	2103	1	1986	DATE
ftr-475	2103	2	section 860g(b	LAW
ftr-475	2104	1	8	CARDINAL
ftr-475	2104	2	1986	DATE
ftr-475	2104	3	section 860g(b	LAW
ftr-475	2105	1	286	PRODUCT
ftr-475	2107	1	841	CARDINAL
ftr-475	2107	2	31	CARDINAL
ftr-475	2107	3	11	CARDINAL
ftr-475	2107	4	1986	DATE
ftr-475	2108	1	4322	DATE
ftr-475	2109	1	287	CARDINAL
ftr-475	2110	1	273-75	MONEY
ftr-475	2111	1	288	CARDINAL
ftr-475	2113	1	reid v. covert	PERSON
ftr-475	2113	2	354	CARDINAL
ftr-475	2113	3	18	DATE
ftr-475	2114	1	7852(d)(1	MONEY
ftr-475	2115	1	congress	ORG
ftr-475	2116	1	cook v. united states	PERSON
ftr-475	2116	2	288	CARDINAL
ftr-475	2116	3	102	CARDINAL
ftr-475	2116	4	120	CARDINAL
ftr-475	2116	5	1933	DATE
ftr-475	2117	1	s.	PERSON
ftr-475	2117	2	445	CARDINAL
ftr-475	2117	3	100th	ORDINAL
ftr-475	2117	4	2d	DATE
ftr-475	2118	1	1988	DATE
ftr-475	2118	2	1988	DATE
ftr-475	2119	1	4885-88	DATE
ftr-475	2119	2	congress	ORG
ftr-475	2121	1	david sachs	PERSON
ftr-475	2121	2	the 19th century	DATE
ftr-475	2121	3	47	CARDINAL
ftr-475	2122	1	867	CARDINAL
ftr-475	2122	2	1994	DATE
ftr-475	2123	1	1988	DATE
ftr-475	2123	2	congress	ORG
ftr-475	2123	3	1986	DATE
ftr-475	2124	1	1988	DATE
ftr-475	2126	1	100-647	CARDINAL
ftr-475	2126	2	1012(aa)(2	CARDINAL
ftr-475	2126	3	3	CARDINAL
ftr-475	2126	4	102	CARDINAL
ftr-475	2127	1	3531	DATE
ftr-475	2128	1	289	CARDINAL
ftr-475	2130	1	§ 7852(d	ORG
ftr-475	2130	2	congress	ORG
ftr-475	2130	3	1988	DATE
ftr-475	2131	1	s.	PERSON
ftr-475	2132	1	445	CARDINAL
ftr-475	2132	2	39	CARDINAL
ftr-475	2132	3	318	CARDINAL
ftr-475	2132	4	1988	DATE
ftr-475	2133	1	4829-30	DATE
ftr-475	2134	1	2:4	CARDINAL
ftr-475	2135	1	congress	ORG
ftr-475	2136	1	two	CARDINAL
ftr-475	2137	1	first	ORDINAL
ftr-475	2138	1	second	ORDINAL
ftr-475	2140	1	the united states	GPE
ftr-475	2140	2	netherlands	GPE
ftr-475	2140	3	the united states	GPE
ftr-475	2141	1	2	CARDINAL
ftr-475	2141	2	mexico	GPE
ftr-475	2143	1	germany	GPE
ftr-475	2143	2	finland	GPE
ftr-475	2143	3	spain	GPE
ftr-475	2143	4	tunisia	GPE
ftr-475	2144	1	1986	DATE
ftr-475	2146	1	germany	GPE
ftr-475	2146	2	august 21, 1991	DATE
ftr-475	2146	3	290	CARDINAL
ftr-475	2147	1	congress	ORG
ftr-475	2148	1	1986	DATE
ftr-475	2150	1	99	CARDINAL
ftr-475	2150	2	1810(a)(4	CARDINAL
ftr-475	2151	1	100	CARDINAL
ftr-475	2151	2	2085	CARDINAL
ftr-475	2151	3	2821	CARDINAL
ftr-475	2152	1	291	CARDINAL
ftr-475	2153	1	first	ORDINAL
ftr-475	2154	1	second	ORDINAL
ftr-475	2154	2	congress	ORG
ftr-475	2154	3	senate	ORG
ftr-475	2155	1	the american law institute	ORG
ftr-475	2155	2	71	CARDINAL
ftr-475	2155	3	1991	DATE
ftr-475	2156	1	292	CARDINAL
ftr-475	2157	1	supra	PERSON
ftr-475	2157	2	283	CARDINAL
ftr-475	2158	1	12	CARDINAL
ftr-475	2159	1	s. treaty doc	PERSON
ftr-475	2161	1	103	CARDINAL
ftr-475	2161	2	dec. 30, 1993	DATE
ftr-475	2161	3	s. treaty doc	PERSON
ftr-475	2163	1	103	CARDINAL
ftr-475	2164	1	france	GPE
ftr-475	2164	2	s. treaty doc	PERSON
ftr-475	2166	1	103	CARDINAL
ftr-475	2166	2	russia	GPE
ftr-475	2167	1	s. treaty doc	PERSON
ftr-475	2169	1	102-39	CARDINAL
ftr-475	2169	2	israel	GPE
ftr-475	2169	3	s. treaty doc	PERSON
ftr-475	2171	1	103	CARDINAL
ftr-475	2171	2	czechoslovakia	GPE
ftr-475	2171	3	s. treaty doc	PERSON
ftr-475	2173	1	103	CARDINAL
ftr-475	2173	2	the slovak republic	GPE
ftr-475	2173	3	s. treaty doec	PERSON
ftr-475	2175	1	103	CARDINAL
ftr-475	2175	2	barbados	GPE
ftr-475	2175	3	s. treaty doc	PERSON
ftr-475	2177	1	102-41	CARDINAL
ftr-475	2178	1	293	CARDINAL
ftr-475	2179	1	282	CARDINAL
ftr-475	2179	2	19941	DATE
ftr-475	2180	1	florida	GPE
ftr-475	2180	2	u.s.	GPE
ftr-475	2180	3	article 11(1	LAW
ftr-475	2180	4	2	CARDINAL
ftr-475	2180	5	withholding.-section 860g(b)(1	FAC
ftr-475	2180	6	u.s.	GPE
ftr-475	2181	1	congress	ORG
ftr-475	2182	1	section 860g(b)(1	LAW
ftr-475	2183	1	294	CARDINAL
ftr-475	2186	1	296	CARDINAL
ftr-475	2189	1	298	CARDINAL
ftr-475	2190	1	irc §§ 871(a	ORG
ftr-475	2190	2	30 percent	PERCENT
ftr-475	2191	1	1.1441-1	CARDINAL
ftr-475	2192	1	harvey p. dale	PERSON
ftr-475	2192	2	36	CARDINAL
ftr-475	2192	3	49	DATE
ftr-475	2192	4	73-74	CARDINAL
ftr-475	2192	5	1980	DATE
ftr-475	2196	1	1.1441-3(f	CARDINAL
ftr-475	2197	1	congress	ORG
ftr-475	2198	1	2:4	CARDINAL
ftr-475	2201	1	one	CARDINAL
ftr-475	2202	1	30%	PERCENT
ftr-475	2205	1	2	CARDINAL
ftr-475	2205	2	30%	PERCENT
ftr-475	2206	1	3	CARDINAL
ftr-475	2207	1	299	CARDINAL
ftr-475	2209	1	841	CARDINAL
ftr-475	2209	2	31	CARDINAL
ftr-475	2209	3	11	CARDINAL
ftr-475	2209	4	1986	DATE
ftr-475	2210	1	4324	DATE
ftr-475	2211	1	300	CARDINAL
ftr-475	2213	1	301	CARDINAL
ftr-475	2215	1	302	CARDINAL
ftr-475	2216	1	oid	ORG
ftr-475	2218	1	841	CARDINAL
ftr-475	2218	2	31	CARDINAL
ftr-475	2218	3	11	CARDINAL
ftr-475	2218	4	1986	DATE
ftr-475	2219	1	4324	DATE
ftr-475	2220	1	congress	ORG
ftr-475	2221	1	303	CARDINAL
ftr-475	2221	2	irc §§ 1441(a	ORG
ftr-475	2221	3	871(a)(1)(c	DATE
ftr-475	2222	1	304	CARDINAL
ftr-475	2223	1	19941	DATE
ftr-475	2223	2	florida	GPE
ftr-475	2225	1	one	CARDINAL
ftr-475	2226	1	section 475305	LAW
ftr-475	2228	1	one	CARDINAL
ftr-475	2228	2	first	ORDINAL
ftr-475	2230	1	one	CARDINAL
ftr-475	2230	2	second	ORDINAL
ftr-475	2232	1	1	CARDINAL
ftr-475	2233	1	306	CARDINAL
ftr-475	2234	1	305	CARDINAL
ftr-475	2235	1	section 475	LAW
ftr-475	2235	2	1993	DATE
ftr-475	2237	1	103	CARDINAL
ftr-475	2237	2	13223	DATE
ftr-475	2237	3	107	CARDINAL
ftr-475	2238	1	312	CARDINAL
ftr-475	2238	2	481	CARDINAL
ftr-475	2239	1	475	CARDINAL
ftr-475	2240	1	section 475	LAW
ftr-475	2241	1	475	CARDINAL
ftr-475	2242	1	93-45	DATE
ftr-475	2242	2	334	CARDINAL
ftr-475	2245	1	93-76	CARDINAL
ftr-475	2245	2	1993-2	DATE
ftr-475	2245	3	235	CARDINAL
ftr-475	2245	4	475	CARDINAL
ftr-475	2246	1	december 28, 1993	DATE
ftr-475	2246	2	475	CARDINAL
ftr-475	2248	1	regs	PERSON
ftr-475	2249	1	1994	DATE
ftr-475	2249	2	4	CARDINAL
ftr-475	2249	3	4	CARDINAL
ftr-475	2249	4	dec. 28, 1993	DATE
ftr-475	2251	1	94	CARDINAL
ftr-475	2251	2	3	CARDINAL
ftr-475	2251	3	6	CARDINAL
ftr-475	2253	1	93-76	CARDINAL
ftr-475	2254	1	306	CARDINAL
ftr-475	2255	1	165(g)(2	CARDINAL
ftr-475	2255	2	2:4	CARDINAL
ftr-475	2257	1	°7	DATE
ftr-475	2257	2	section 582(c	LAW
ftr-475	2258	1	two	CARDINAL
ftr-475	2258	2	section 475	LAW
ftr-475	2258	3	section 1236	LAW
ftr-475	2260	1	1236(c).-section 1236	DATE
ftr-475	2262	1	section 1236(c	ORG
ftr-475	2262	2	1940	DATE
ftr-475	2263	1	1.864-2(c)(2	CARDINAL
ftr-475	2263	2	864(b)(2	WORK_OF_ART
ftr-475	2264	1	1.864-4(c)(5)(v	CARDINAL
ftr-475	2265	1	307	CARDINAL
ftr-475	2265	2	1091	DATE
ftr-475	2266	1	308	CARDINAL
ftr-475	2269	1	309	CARDINAL
ftr-475	2271	1	1236	CARDINAL
ftr-475	2271	2	the last taxable year ending before december 31, 1993	DATE
ftr-475	2271	3	475	CARDINAL
ftr-475	2272	1	regs	PERSON
ftr-475	2274	1	310	CARDINAL
ftr-475	2276	1	rle	ORG
ftr-475	2279	1	311	CARDINAL
ftr-475	2280	1	stephens, inc.	ORG
ftr-475	2280	2	v. united states	GPE
ftr-475	2280	3	464	CARDINAL
ftr-475	2280	4	53	DATE
ftr-475	2280	5	61	DATE
ftr-475	2280	6	1972	DATE
ftr-475	2282	1	409	CARDINAL
ftr-475	2282	2	1973	DATE
ftr-475	2283	1	19941	DATE
ftr-475	2283	2	florida	GPE
ftr-475	2285	1	13	CARDINAL
ftr-475	2286	1	section 1236	LAW
ftr-475	2287	1	section 1236	LAW
ftr-475	2288	1	zero	CARDINAL
ftr-475	2293	1	section 1236(c	LAW
ftr-475	2294	1	c. section 475	PERSON
ftr-475	2294	2	general.-newly	GPE
ftr-475	2294	3	section 475	LAW
ftr-475	2294	4	year-end.314	DATE
ftr-475	2295	1	312	CARDINAL
ftr-475	2296	1	313	CARDINAL
ftr-475	2298	1	72	CARDINAL
ftr-475	2298	2	1972-2	DATE
ftr-475	2298	3	242	CARDINAL
ftr-475	2299	1	314	CARDINAL
ftr-475	2299	2	2	CARDINAL
ftr-475	2300	1	section 475	LAW
ftr-475	2300	2	1993	DATE
ftr-475	2300	3	305	CARDINAL
ftr-475	2300	4	13223	DATE
ftr-475	2300	5	107	CARDINAL
ftr-475	2301	1	481	CARDINAL
ftr-475	2301	2	315	CARDINAL
ftr-475	2303	1	2:4	CARDINAL
ftr-475	2303	2	the day	DATE
ftr-475	2304	1	6	CARDINAL
ftr-475	2305	1	years	DATE
ftr-475	2307	1	316	CARDINAL
ftr-475	2308	1	1256	CARDINAL
ftr-475	2309	1	317	CARDINAL
ftr-475	2311	1	regs	PERSON
ftr-475	2312	1	1.475(c)-i	CARDINAL
ftr-475	2312	2	58	DATE
ftr-475	2314	1	68,747	CARDINAL
ftr-475	2315	1	68,750	CARDINAL
ftr-475	2315	2	1993	DATE
ftr-475	2316	1	318	CARDINAL
ftr-475	2317	1	regs	PERSON
ftr-475	2319	1	treasury	ORG
ftr-475	2321	1	florida	GPE
ftr-475	2321	2	december 31, 1993	DATE
ftr-475	2322	1	3 9	CARDINAL
ftr-475	2322	2	section 1.860e-2(a)(3	LAW
ftr-475	2322	3	section 475),321	LAW
ftr-475	2322	4	section 1.860e-2(a)(4).32 2	LAW
ftr-475	2325	1	324	CARDINAL
ftr-475	2325	2	319	CARDINAL
ftr-475	2329	1	320	CARDINAL
ftr-475	2331	1	regs	PERSON
ftr-475	2333	1	321	CARDINAL
ftr-475	2334	1	regs	PERSON
ftr-475	2338	1	section 1272(a)(6	LAW
ftr-475	2340	1	1.860e-2(a)(3	CARDINAL
ftr-475	2342	1	322	CARDINAL
ftr-475	2343	1	regs	PERSON
ftr-475	2344	1	1.475(c)-2(c)(3	CARDINAL
ftr-475	2345	1	1274(d)(1	CARDINAL
ftr-475	2345	2	the day	DATE
ftr-475	2347	1	1.860e-2(a)(4	CARDINAL
ftr-475	2349	1	323	CARDINAL
ftr-475	2350	1	regs	PERSON
ftr-475	2351	1	1.475(c)-2(c)(1	CARDINAL
ftr-475	2352	1	324	CARDINAL
ftr-475	2354	1	regs	PERSON
ftr-475	2356	1	2:4	CARDINAL
ftr-475	2358	1	section 475	LAW
ftr-475	2359	1	section 475	LAW
ftr-475	2361	1	one	CARDINAL
ftr-475	2361	2	section 475	LAW
ftr-475	2362	1	section 475	LAW
ftr-475	2363	1	section 475	LAW
ftr-475	2364	1	331	CARDINAL
ftr-475	2364	2	section 475	LAW
ftr-475	2364	3	325	CARDINAL
ftr-475	2365	1	58	CARDINAL
ftr-475	2368	1	68,747	CARDINAL
ftr-475	2368	2	68,749	CARDINAL
ftr-475	2368	3	1993	DATE
ftr-475	2369	1	326	CARDINAL
ftr-475	2370	1	d.	NORP
ftr-475	2373	1	1.701-2	CARDINAL
ftr-475	2374	1	448	CARDINAL
ftr-475	2375	1	327	CARDINAL
ftr-475	2376	1	328	CARDINAL
ftr-475	2378	1	329	CARDINAL
ftr-475	2380	1	330	CARDINAL
ftr-475	2380	2	58	CARDINAL
ftr-475	2382	1	68,747	CARDINAL
ftr-475	2382	2	68,749	CARDINAL
ftr-475	2382	3	1993	DATE
ftr-475	2383	1	331	CARDINAL
ftr-475	2385	1	19941	DATE
ftr-475	2385	2	florida	GPE
ftr-475	2385	3	section 475.332	LAW
ftr-475	2386	1	section 475	LAW
ftr-475	2390	1	the first three months	DATE
ftr-475	2390	2	the first six months	DATE
ftr-475	2390	3	the first year	DATE
ftr-475	2397	1	pass6	PERSON
ftr-475	2397	2	zero	CARDINAL
ftr-475	2398	1	332	CARDINAL
ftr-475	2400	1	regs	PERSON
ftr-475	2402	1	333	CARDINAL
ftr-475	2404	1	1.475(c)-2(a)(3	CARDINAL
ftr-475	2405	1	334	CARDINAL
ftr-475	2406	1	154	CARDINAL
ftr-475	2406	2	335	CARDINAL
ftr-475	2410	1	2:4	CARDINAL
ftr-475	2411	1	only half	CARDINAL
ftr-475	2419	1	section 475	LAW
ftr-475	2420	1	one	CARDINAL
ftr-475	2420	2	336	CARDINAL
ftr-475	2425	1	337	CARDINAL
ftr-475	2428	1	1.1273-2(g)(2	MONEY
ftr-475	2428	2	19941	DATE
ftr-475	2429	1	florida	GPE
ftr-475	2432	1	33	CARDINAL
ftr-475	2432	2	338	CARDINAL
ftr-475	2434	1	zero	CARDINAL
ftr-475	2435	1	year-end	DATE
ftr-475	2435	2	january 1 of year	DATE
ftr-475	2435	3	year	DATE
ftr-475	2436	1	0 1 $100.00 $	MONEY
ftr-475	2436	2	35.00	CARDINAL
ftr-475	2436	3	10.61	CARDINAL
ftr-475	2436	4	2 75.00	CARDINAL
ftr-475	2436	5	26.25	CARDINAL
ftr-475	2436	6	37.69	CARDINAL
ftr-475	2436	7	3 50.00	CARDINAL
ftr-475	2436	8	17.50	CARDINAL
ftr-475	2436	9	57.71	CARDINAL
ftr-475	2436	10	4 25.00	CARDINAL
ftr-475	2436	11	8.75	CARDINAL
ftr-475	2436	12	69.43	CARDINAL
ftr-475	2436	13	25.00	CARDINAL
ftr-475	2436	14	8.75	CARDINAL
ftr-475	2436	15	50.00	CARDINAL
ftr-475	2436	16	17.50	CARDINAL
ftr-475	2436	17	75.00	CARDINAL
ftr-475	2436	18	26.25	CARDINAL
ftr-475	2436	19	31.15	MONEY
ftr-475	2436	20	100.00	CARDINAL
ftr-475	2436	21	35.00	CARDINAL
ftr-475	2438	1	35%	PERCENT
ftr-475	2439	1	year-end	DATE
ftr-475	2443	1	year	DATE
ftr-475	2443	2	0	MONEY
ftr-475	2443	3	$100.00 $	MONEY
ftr-475	2443	4	35.00	CARDINAL
ftr-475	2443	5	47.69	CARDINAL
ftr-475	2443	6	100.00 $	MONEY
ftr-475	2443	7	147.69	CARDINAL
ftr-475	2443	8	2 75.00	CARDINAL
ftr-475	2443	9	26.35	CARDINAL
ftr-475	2443	10	24.30	CARDINAL
ftr-475	2443	11	27.31	CARDINAL
ftr-475	2443	12	51.61	CARDINAL
ftr-475	2443	13	3 50.00	CARDINAL
ftr-475	2443	14	17.50	CARDINAL
ftr-475	2443	15	8.25	CARDINAL
ftr-475	2443	16	25.70	CARDINAL
ftr-475	2443	17	33.96	CARDINAL
ftr-475	2443	18	4 25.00	CARDINAL
ftr-475	2443	19	8.75	CARDINAL
ftr-475	2443	20	0 16.75	CARDINAL
ftr-475	2443	21	16.75	CARDINAL
ftr-475	2443	22	5	CARDINAL
ftr-475	2443	23	6	CARDINAL
ftr-475	2443	24	7	CARDINAL
ftr-475	2443	25	250.00	MONEY
ftr-475	2445	1	250.00	CARDINAL
ftr-475	2446	1	2:4	CARDINAL
ftr-475	2446	2	the end of each year	DATE
ftr-475	2447	1	339	CARDINAL
ftr-475	2450	1	section 475	LAW
ftr-475	2451	1	the beginning of year	DATE
ftr-475	2451	2	the year	DATE
ftr-475	2453	1	2	CARDINAL
ftr-475	2454	1	section 475	LAW
ftr-475	2456	1	339	CARDINAL
ftr-475	2458	1	340	CARDINAL
ftr-475	2459	1	regs	PERSON
ftr-475	2461	1	341	CARDINAL
ftr-475	2464	1	19941	DATE
ftr-475	2464	2	florida	GPE
ftr-475	2465	1	section 475	LAW
ftr-475	2466	1	section 475	LAW
ftr-475	2474	1	first	ORDINAL
ftr-475	2475	1	the first year	DATE
ftr-475	2480	1	1.475(b)-i	CARDINAL
ftr-475	2484	1	1.475(d)-i	CARDINAL
ftr-475	2484	2	343	CARDINAL
ftr-475	2485	1	three months	DATE
ftr-475	2486	1	344	CARDINAL
ftr-475	2487	1	230	CARDINAL
ftr-475	2488	1	2:4	CARDINAL
ftr-475	2493	1	one year	DATE
ftr-475	2495	1	section 475	LAW
ftr-475	2497	1	one	CARDINAL
ftr-475	2497	2	market.3	GPE
ftr-475	2499	1	section 471	LAW
ftr-475	2499	2	section 1236(c	LAW
ftr-475	2499	3	section 471.47	LAW
ftr-475	2499	4	section 1236(c	LAW
ftr-475	2501	1	first	ORDINAL
ftr-475	2501	2	section 475	LAW
ftr-475	2501	3	section 47 1	LAW
ftr-475	2502	1	section 471	LAW
ftr-475	2502	2	345	CARDINAL
ftr-475	2504	1	1.471-5	CARDINAL
ftr-475	2505	1	74	CARDINAL
ftr-475	2505	2	1974-1	DATE
ftr-475	2505	3	120	CARDINAL
ftr-475	2505	4	346	CARDINAL
ftr-475	2507	1	1.471-2(c	QUANTITY
ftr-475	2508	1	347	CARDINAL
ftr-475	2510	1	72	CARDINAL
ftr-475	2510	2	1972-2	DATE
ftr-475	2510	3	242	CARDINAL
ftr-475	2512	1	65	CARDINAL
ftr-475	2512	2	1965-1	DATE
ftr-475	2512	3	208	CARDINAL
ftr-475	2513	1	34965	CARDINAL
ftr-475	2513	2	july 28, 1972	DATE
ftr-475	2515	1	72	CARDINAL
ftr-475	2518	1	8141035	DATE
ftr-475	2518	2	june 30, 1981	DATE
ftr-475	2521	1	6308205670a	DATE
ftr-475	2521	2	aug. 20, 1963	DATE
ftr-475	2521	3	19941	DATE
ftr-475	2522	1	florida	GPE
ftr-475	2522	2	section 475	LAW
ftr-475	2524	1	section 475	LAW
ftr-475	2525	1	second	ORDINAL
ftr-475	2526	1	8	CARDINAL
ftr-475	2528	1	9	CARDINAL
ftr-475	2528	2	10	CARDINAL
ftr-475	2528	3	zero	CARDINAL
ftr-475	2529	1	352	CARDINAL
ftr-475	2531	1	3 348	CARDINAL
ftr-475	2532	1	1.471-1	CARDINAL
ftr-475	2532	2	349	CARDINAL
ftr-475	2533	1	4232.5	CARDINAL
ftr-475	2533	2	314(4	ORG
ftr-475	2533	3	dec. 14, 1976	DATE
ftr-475	2533	4	mark rachleff &	ORG
ftr-475	2533	5	herman m. schneider	PERSON
ftr-475	2533	6	206	CARDINAL
ftr-475	2533	7	1992	DATE
ftr-475	2534	1	350	CARDINAL
ftr-475	2537	1	8141035	DATE
ftr-475	2537	2	june 30, 1981	DATE
ftr-475	2538	1	351	CARDINAL
ftr-475	2539	1	2	CARDINAL
ftr-475	2539	2	andrea s. kramer	PERSON
ftr-475	2539	3	1437-38	CARDINAL
ftr-475	2539	4	1991	DATE
ftr-475	2540	1	352	CARDINAL
ftr-475	2542	1	1.471-1	CARDINAL
ftr-475	2544	1	353	CARDINAL
ftr-475	2545	1	one	CARDINAL
ftr-475	2548	1	1.471-2(c	QUANTITY
ftr-475	2549	1	zero	CARDINAL
ftr-475	2550	1	one	CARDINAL
ftr-475	2550	2	zero	CARDINAL
ftr-475	2552	1	1	CARDINAL
ftr-475	2552	2	leslie j. schneider	PERSON
ftr-475	2552	3	6.03[3	CARDINAL
ftr-475	2552	4	6-15	CARDINAL
ftr-475	2553	1	2:4	CARDINAL
ftr-475	2553	2	third	ORDINAL
ftr-475	2554	1	4	CARDINAL
ftr-475	2554	2	third	ORDINAL
ftr-475	2562	1	354	CARDINAL
ftr-475	2563	1	united states v. ingredient technology corp.	ORG
ftr-475	2563	2	698	CARDINAL
ftr-475	2563	3	88	DATE
ftr-475	2563	4	94	CARDINAL
ftr-475	2563	5	2d	DATE
ftr-475	2563	6	1983	DATE
ftr-475	2564	1	355	CARDINAL
ftr-475	2566	1	356	CARDINAL
ftr-475	2567	1	371	CARDINAL
ftr-475	2567	2	357	CARDINAL
ftr-475	2569	1	one	CARDINAL
ftr-475	2569	2	second	ORDINAL
ftr-475	2569	3	half	CARDINAL
ftr-475	2570	1	francisco sugar co.	ORG
ftr-475	2570	2	47	CARDINAL
ftr-475	2570	3	555	CARDINAL
ftr-475	2570	4	2d	DATE
ftr-475	2570	5	1935	DATE
ftr-475	2570	6	353	CARDINAL
ftr-475	2570	7	1 1.0316	CARDINAL
ftr-475	2570	8	1-62	CARDINAL
ftr-475	2571	1	358	CARDINAL
ftr-475	2572	1	263a	TIME
ftr-475	2573	1	263a(b)(l	CARDINAL
ftr-475	2575	1	1.263a-i(b)(13	QUANTITY
ftr-475	2576	1	19941	DATE
ftr-475	2576	2	florida	GPE
ftr-475	2577	1	c. section 1236(c).-since	PERSON
ftr-475	2577	2	section 1236(c	LAW
ftr-475	2579	1	360	CARDINAL
ftr-475	2579	2	d.	NORP
ftr-475	2580	1	section 1221(1	LAW
ftr-475	2580	2	361	CARDINAL
ftr-475	2580	3	the taxpayer year	DATE
ftr-475	2581	1	section 1221(1	LAW
ftr-475	2582	1	363 359	CARDINAL
ftr-475	2584	1	1.446-4(e)(2	CARDINAL
ftr-475	2584	2	colorado	GPE
ftr-475	2584	3	v. united states	GPE
ftr-475	2584	4	561	CARDINAL
ftr-475	2584	5	190	CARDINAL
ftr-475	2584	6	196	CARDINAL
ftr-475	2584	7	10th	ORDINAL
ftr-475	2584	8	1977	DATE
ftr-475	2585	1	360	CARDINAL
ftr-475	2585	2	stephens, inc.	ORG
ftr-475	2585	3	v. united states	GPE
ftr-475	2585	4	464	CARDINAL
ftr-475	2585	5	53	DATE
ftr-475	2585	6	60-61	CARDINAL
ftr-475	2585	7	1972	DATE
ftr-475	2586	1	361	CARDINAL
ftr-475	2589	1	section 1221(4	LAW
ftr-475	2590	1	362	CARDINAL
ftr-475	2592	1	60-346	CARDINAL
ftr-475	2592	2	1960-2	DATE
ftr-475	2592	3	217	CARDINAL
ftr-475	2593	1	34965	CARDINAL
ftr-475	2593	2	july 28, 1972	DATE
ftr-475	2595	1	72	CARDINAL
ftr-475	2595	2	1972-2	DATE
ftr-475	2595	3	242	CARDINAL
ftr-475	2597	1	keeney v. commissioner	PERSON
ftr-475	2597	2	17 b.t.a	QUANTITY
ftr-475	2597	3	560	CARDINAL
ftr-475	2597	4	566	CARDINAL
ftr-475	2597	5	1929	DATE
ftr-475	2598	1	363	CARDINAL
ftr-475	2598	2	katz v. commissioner	PERSON
ftr-475	2599	1	19	CARDINAL
ftr-475	2599	2	cch	ORG
ftr-475	2599	3	200	CARDINAL
ftr-475	2599	4	t.c.	GPE
ftr-475	2599	5	p-h	ORG
ftr-475	2599	6	60,200	CARDINAL
ftr-475	2599	7	1960	DATE
ftr-475	2599	8	girard trust corn exchange bank	ORG
ftr-475	2599	9	22	CARDINAL
ftr-475	2599	10	1360-61	CARDINAL
ftr-475	2599	11	1954	DATE
ftr-475	2600	1	2:4	CARDINAL
ftr-475	2600	2	section 1221(1	LAW
ftr-475	2602	1	first	ORDINAL
ftr-475	2602	2	the supreme court	ORG
ftr-475	2602	3	first	ORDINAL
ftr-475	2603	1	' 64	DATE
ftr-475	2603	2	one	CARDINAL
ftr-475	2606	1	section 1221(1	LAW
ftr-475	2606	2	section 582(c	LAW
ftr-475	2607	1	section 1221(l	LAW
ftr-475	2608	1	e. wash	PERSON
ftr-475	2608	2	30 days	DATE
ftr-475	2609	1	367	CARDINAL
ftr-475	2609	2	section 471.3	LAW
ftr-475	2611	1	3	CARDINAL
ftr-475	2611	2	364	CARDINAL
ftr-475	2611	3	v. riddell	PERSON
ftr-475	2611	4	383	CARDINAL
ftr-475	2611	5	569	CARDINAL
ftr-475	2611	6	572	CARDINAL
ftr-475	2611	7	1966	DATE
ftr-475	2613	1	24	CARDINAL
ftr-475	2613	2	t.c.	GPE
ftr-475	2613	3	65,001	CARDINAL
ftr-475	2613	4	1965	DATE
ftr-475	2613	5	sykes v. commissioner	PERSON
ftr-475	2613	6	57	CARDINAL
ftr-475	2613	7	618	CARDINAL
ftr-475	2613	8	1972	DATE
ftr-475	2613	9	half	CARDINAL
ftr-475	2613	10	one	CARDINAL
ftr-475	2614	1	366	CARDINAL
ftr-475	2615	1	girard trust	ORG
ftr-475	2615	2	22	CARDINAL
ftr-475	2616	1	1360-61	CARDINAL
ftr-475	2616	2	3648	CARDINAL
ftr-475	2617	1	268	CARDINAL
ftr-475	2618	1	367	CARDINAL
ftr-475	2624	1	368	CARDINAL
ftr-475	2624	2	donander co.	ORG
ftr-475	2624	3	29 b.t.a	QUANTITY
ftr-475	2624	4	312	CARDINAL
ftr-475	2624	5	314	CARDINAL
ftr-475	2624	6	1933	DATE
ftr-475	2625	1	1.471-5	CARDINAL
ftr-475	2626	1	369	CARDINAL
ftr-475	2627	1	19941	DATE
ftr-475	2628	1	florida	GPE
ftr-475	2629	1	section 471	LAW
ftr-475	2631	1	3 70	CARDINAL
ftr-475	2632	1	72	CARDINAL
ftr-475	2633	1	370	CARDINAL
ftr-475	2635	1	1.471-5	CARDINAL
ftr-475	2635	2	371	CARDINAL
ftr-475	2636	1	kemon	PERSON
ftr-475	2636	2	16	CARDINAL
ftr-475	2636	3	1032-33	DATE
ftr-475	2636	4	1951	DATE
ftr-475	2638	1	61	CARDINAL
ftr-475	2638	2	f. supp	PERSON
ftr-475	2639	1	444	CARDINAL
ftr-475	2639	2	448	CARDINAL
ftr-475	2639	3	e.d. pa. 1945	ORG
ftr-475	2639	4	154	CARDINAL
ftr-475	2639	5	1022	CARDINAL
ftr-475	2639	6	3d	CARDINAL
ftr-475	2639	7	1946	DATE
ftr-475	2641	1	372	CARDINAL
ftr-475	2643	1	61	CARDINAL
ftr-475	2643	2	f. supp	PERSON
ftr-475	2644	1	450	CARDINAL
ftr-475	2646	1	72	CARDINAL
ftr-475	2646	2	1972-2	DATE
ftr-475	2646	3	242	CARDINAL
ftr-475	2648	1	brown v. united states	PERSON
ftr-475	2648	2	426	CARDINAL
ftr-475	2648	3	355	CARDINAL
ftr-475	2648	4	364	CARDINAL
ftr-475	2648	5	1970	DATE
ftr-475	2652	1	9345003	DATE
ftr-475	2652	2	july 15, 1993	DATE
ftr-475	2653	1	2:4	CARDINAL
ftr-475	2663	1	375 373	CARDINAL
ftr-475	2665	1	nysba analyzes mark-to-market rules	ORG
ftr-475	2665	2	32	CARDINAL
ftr-475	2665	3	highlights & documents	ORG
ftr-475	2665	4	3920	CARDINAL
ftr-475	2665	5	mar. 4. 1994	DATE
ftr-475	2670	1	81-200	CARDINAL
ftr-475	2670	2	1981	DATE
ftr-475	2670	3	2	CARDINAL
ftr-475	2672	1	72	CARDINAL
ftr-475	2672	2	1972-2	DATE
ftr-475	2672	3	242	CARDINAL
ftr-475	2674	1	60-346	CARDINAL
ftr-475	2674	2	1960-2	DATE
ftr-475	2674	3	217	CARDINAL
ftr-475	2675	1	first	ORDINAL
ftr-475	2677	1	andrew h. braiterman	PERSON
ftr-475	2677	2	63	CARDINAL
ftr-475	2677	3	467	CARDINAL
ftr-475	2677	4	469	CARDINAL
ftr-475	2677	5	25, 1994	DATE
ftr-475	2678	1	braiterman	PERSON
ftr-475	2679	1	d.	NORP
ftr-475	2680	1	374	CARDINAL
ftr-475	2680	2	426	CARDINAL
ftr-475	2680	3	364	CARDINAL
ftr-475	2681	1	girard trust con exchange bank	ORG
ftr-475	2681	2	22	CARDINAL
ftr-475	2681	3	1361	CARDINAL
ftr-475	2681	4	1954	DATE
ftr-475	2682	1	375	CARDINAL
ftr-475	2682	2	stephens, inc.	ORG
ftr-475	2682	3	v. united states	GPE
ftr-475	2682	4	464	CARDINAL
ftr-475	2682	5	53	DATE
ftr-475	2682	6	59	CARDINAL
ftr-475	2682	7	1972	DATE
ftr-475	2683	1	19941	DATE
ftr-475	2684	1	florida	GPE
ftr-475	2684	2	1	CARDINAL
ftr-475	2684	3	60%	PERCENT
ftr-475	2685	1	3 78	CARDINAL
ftr-475	2686	1	60%	PERCENT
ftr-475	2686	2	section 7701(a)(19)(c	LAW
ftr-475	2686	3	the taxable year	DATE
ftr-475	2686	4	at least 60%	PERCENT
ftr-475	2688	1	379	CARDINAL
ftr-475	2688	2	60%	PERCENT
ftr-475	2689	1	3s0	CARDINAL
ftr-475	2689	2	95%	PERCENT
ftr-475	2690	1	two	CARDINAL
ftr-475	2690	2	one	CARDINAL
ftr-475	2690	3	60%	PERCENT
ftr-475	2690	4	376	CARDINAL
ftr-475	2693	1	377	CARDINAL
ftr-475	2693	2	593(a)(2	MONEY
ftr-475	2694	1	378	CARDINAL
ftr-475	2695	1	379	CARDINAL
ftr-475	2696	1	301.7701-13a(d	CARDINAL
ftr-475	2697	1	380	CARDINAL
ftr-475	2698	1	301.7701-13a(e)(12	CARDINAL
ftr-475	2699	1	381	CARDINAL
ftr-475	2700	1	quarterly	DATE
ftr-475	2700	2	§ 7701(a)(19	ORG
ftr-475	2702	1	1.860f-4(e)(1)(ii)(a)(2	CARDINAL
ftr-475	2703	1	95%	PERCENT
ftr-475	2705	1	1.860f-4(e)(1)(iii	DATE
ftr-475	2706	1	the taxable year	DATE
ftr-475	2706	2	monthly	DATE
ftr-475	2706	3	quarterly	DATE
ftr-475	2706	4	semiannual	DATE
ftr-475	2706	5	from year to year	DATE
ftr-475	2708	1	301.7701-13a(d	CARDINAL
ftr-475	2709	1	the end of the year	DATE
ftr-475	2709	2	year-end	DATE
ftr-475	2710	1	382	CARDINAL
ftr-475	2711	1	one	CARDINAL
ftr-475	2712	1	s.	PERSON
ftr-475	2713	1	2:4	CARDINAL
ftr-475	2713	2	60%	PERCENT
ftr-475	2714	1	95%	PERCENT
ftr-475	2714	2	60%	PERCENT
ftr-475	2716	1	60%	PERCENT
ftr-475	2717	1	section 166.386	LAW
ftr-475	2717	2	445	CARDINAL
ftr-475	2717	3	39	CARDINAL
ftr-475	2717	4	91-92	CARDINAL
ftr-475	2717	5	1988	DATE
ftr-475	2718	1	4609-10	DATE
ftr-475	2721	1	383	CARDINAL
ftr-475	2723	1	1.593-11	CARDINAL
ftr-475	2724	1	384	CARDINAL
ftr-475	2725	1	60%	PERCENT
ftr-475	2727	1	60%	PERCENT
ftr-475	2728	1	60%	PERCENT
ftr-475	2730	1	89	CARDINAL
ftr-475	2730	2	1989-1	DATE
ftr-475	2730	3	317	CARDINAL
ftr-475	2730	4	385	CARDINAL
ftr-475	2731	1	one	CARDINAL
ftr-475	2732	1	95%	PERCENT
ftr-475	2734	1	1.593-1 l(e)(2)(i	CARDINAL
ftr-475	2734	2	95%	PERCENT
ftr-475	2736	1	1.593-1 1(b	QUANTITY
ftr-475	2737	1	95%	PERCENT
ftr-475	2738	1	386	CARDINAL
ftr-475	2742	1	1994	DATE
ftr-475	2742	2	florida	GPE
ftr-475	2743	1	at least 80%	PERCENT
ftr-475	2743	2	the 80%	PERCENT
ftr-475	2743	3	60%	PERCENT
ftr-475	2743	4	85%	PERCENT
ftr-475	2744	1	60%	PERCENT
ftr-475	2745	1	section 7701(a)(19	LAW
ftr-475	2745	2	92	CARDINAL
ftr-475	2745	3	section 7701(a)(19	LAW
ftr-475	2745	4	section 7701 (a)(19)(c	LAW
ftr-475	2746	1	one	CARDINAL
ftr-475	2746	2	387	CARDINAL
ftr-475	2748	1	388	CARDINAL
ftr-475	2749	1	389	CARDINAL
ftr-475	2750	1	301.7701-13(k	DATE
ftr-475	2750	2	t.d. 6766,	DATE
ftr-475	2750	3	oct. 31, 1964	DATE
ftr-475	2750	4	pre-1970	DATE
ftr-475	2751	1	390	CARDINAL
ftr-475	2752	1	301.7701-13(k)(1)(i	CARDINAL
ftr-475	2755	1	301.7701-13(k)(4	DATE
ftr-475	2758	1	301.7701-13(k)(3	DATE
ftr-475	2759	1	391	CARDINAL
ftr-475	2760	1	301.7701-13(k)(1)(i	CARDINAL
ftr-475	2761	1	392	CARDINAL
ftr-475	2762	1	1.593-1	QUANTITY
ftr-475	2763	1	393	CARDINAL
ftr-475	2764	1	1	CARDINAL
ftr-475	2764	2	16.01	CARDINAL
ftr-475	2764	3	1993	DATE
ftr-475	2764	4	pre-1970	DATE
ftr-475	2765	1	2:4	CARDINAL
ftr-475	2765	2	85%	PERCENT
ftr-475	2768	1	below 85%	PERCENT
ftr-475	2769	1	95%	PERCENT
ftr-475	2771	1	396	CARDINAL
ftr-475	2772	1	section 593	LAW
ftr-475	2773	1	'97	DATE
ftr-475	2773	2	60%	PERCENT
ftr-475	2773	3	section 593	LAW
ftr-475	2774	1	quarterly	DATE
ftr-475	2774	2	394	CARDINAL
ftr-475	2776	1	301.7701-13(k)(i)(i	CARDINAL
ftr-475	2777	1	395	CARDINAL
ftr-475	2778	1	396	CARDINAL
ftr-475	2779	1	1.860g-2(g)(l)(i	CARDINAL
ftr-475	2780	1	397	CARDINAL
ftr-475	2781	1	1.593-11	CARDINAL
ftr-475	2783	1	301.7701-13a(e	QUANTITY
ftr-475	2784	1	60%	PERCENT
ftr-475	2788	1	66-318	CARDINAL
ftr-475	2788	2	1966	DATE
ftr-475	2788	3	522	CARDINAL
ftr-475	2789	1	39531	DATE
ftr-475	2789	2	july 16, 1986	DATE
ftr-475	2789	3	851(b)(4	ORDINAL
ftr-475	2790	1	398	CARDINAL
ftr-475	2791	1	19941	DATE
ftr-475	2791	2	florida	GPE
ftr-475	2793	1	2	CARDINAL
ftr-475	2794	1	at least 75%	PERCENT
ftr-475	2794	2	at least 75%	PERCENT
ftr-475	2795	1	at least 95%	PERCENT
ftr-475	2795	2	95%	PERCENT
ftr-475	2795	3	income.4	GPE
ftr-475	2795	4	°3	CARDINAL
ftr-475	2795	5	one	CARDINAL
ftr-475	2796	1	°5	DATE
ftr-475	2798	1	406 399	CARDINAL
ftr-475	2800	1	400	CARDINAL
ftr-475	2802	1	401	CARDINAL
ftr-475	2803	1	95%	PERCENT
ftr-475	2803	2	95%	PERCENT
ftr-475	2804	1	402	CARDINAL
ftr-475	2806	1	less than 95%	PERCENT
ftr-475	2808	1	404	CARDINAL
ftr-475	2810	1	1.856-3(b)(2)(ii	QUANTITY
ftr-475	2811	1	405	CARDINAL
ftr-475	2813	1	406	CARDINAL
ftr-475	2816	1	8628038	DATE
ftr-475	2816	2	2:4	CARDINAL
ftr-475	2817	1	75%	PERCENT
ftr-475	2819	1	95%	PERCENT
ftr-475	2819	2	95%	PERCENT
ftr-475	2819	3	95%	PERCENT
ftr-475	2821	1	u.s.	GPE
ftr-475	2822	1	u.s.	GPE
ftr-475	2827	1	1986	DATE
ftr-475	2830	1	76	CARDINAL
ftr-475	2830	2	1976-1	DATE
ftr-475	2830	3	186	CARDINAL
ftr-475	2830	4	407	CARDINAL
ftr-475	2832	1	408	CARDINAL
ftr-475	2834	1	409	CARDINAL
ftr-475	2835	1	1.856-3(b)(2)(iii	CARDINAL
ftr-475	2836	1	19941	DATE
ftr-475	2836	2	florida	GPE
ftr-475	2852	1	410	CARDINAL
ftr-475	2854	1	1.1502-6(a	CARDINAL
ftr-475	2855	1	2:4	CARDINAL
ftr-475	2861	1	3	CARDINAL
ftr-475	2862	1	4	CARDINAL
ftr-475	2862	2	three	CARDINAL
ftr-475	2864	1	1	CARDINAL
ftr-475	2864	2	t 5	DATE
ftr-475	2864	3	first	ORDINAL
ftr-475	2864	4	411	CARDINAL
ftr-475	2868	1	412	CARDINAL
ftr-475	2875	1	413	CARDINAL
ftr-475	2879	1	1.860e-1(d	CARDINAL
ftr-475	2880	1	414	CARDINAL
ftr-475	2881	1	1.860g-3	CARDINAL
ftr-475	2881	2	415	CARDINAL
ftr-475	2883	1	416	CARDINAL
ftr-475	2884	1	19941	DATE
ftr-475	2884	2	florida	GPE
ftr-475	2884	3	35%	PERCENT
ftr-475	2884	4	the year	DATE
ftr-475	2884	5	second	ORDINAL
ftr-475	2884	6	first	ORDINAL
ftr-475	2885	1	one	CARDINAL
ftr-475	2885	2	quarter to the date	DATE
ftr-475	2885	3	9	CARDINAL
ftr-475	2885	4	one	CARDINAL
ftr-475	2885	5	two	CARDINAL
ftr-475	2885	6	section 1272(a)(6	LAW
ftr-475	2885	7	2	CARDINAL
ftr-475	2885	8	second	ORDINAL
ftr-475	2885	9	13	CARDINAL
ftr-475	2886	1	425	CARDINAL
ftr-475	2886	2	second	ORDINAL
ftr-475	2886	3	one	CARDINAL
ftr-475	2886	4	417	CARDINAL
ftr-475	2889	1	418	CARDINAL
ftr-475	2892	1	419	CARDINAL
ftr-475	2894	1	420	CARDINAL
ftr-475	2896	1	1.860e-2(a)(4	CARDINAL
ftr-475	2899	1	421	CARDINAL
ftr-475	2900	1	1274(d)(1	CARDINAL
ftr-475	2902	1	1.860e-2(a)(4	CARDINAL
ftr-475	2903	1	422	CARDINAL
ftr-475	2904	1	1.860e-2(a)(3	CARDINAL
ftr-475	2905	1	423	CARDINAL
ftr-475	2907	1	1.860e-2(c)(2)(ii	CARDINAL
ftr-475	2908	1	424	CARDINAL
ftr-475	2911	1	2:4	CARDINAL
ftr-475	2911	2	first	ORDINAL
ftr-475	2912	1	6	CARDINAL
ftr-475	2915	1	first	ORDINAL
ftr-475	2917	1	7 one	CARDINAL
ftr-475	2917	2	first	ORDINAL
ftr-475	2918	1	second	ORDINAL
ftr-475	2923	1	426	CARDINAL
ftr-475	2925	1	supra	PERSON
ftr-475	2925	2	v.b.3.b	DATE
ftr-475	2926	1	428	CARDINAL
ftr-475	2931	1	429	CARDINAL
ftr-475	2933	1	1994	DATE
ftr-475	2933	2	florida	GPE
ftr-475	2933	3	2	CARDINAL
ftr-475	2934	1	tax.430	ORG
ftr-475	2940	1	432	CARDINAL
ftr-475	2943	1	future.43	ORG
ftr-475	2943	2	430	CARDINAL
ftr-475	2944	1	1.860e-1(c)(1	CARDINAL
ftr-475	2945	1	431	CARDINAL
ftr-475	2947	1	d.	NORP
ftr-475	2948	1	1.856-6(a)(3	CARDINAL
ftr-475	2949	1	433	CARDINAL
ftr-475	2950	1	1.860e-1(c)(4)(i	CARDINAL
ftr-475	2951	1	434	CARDINAL
ftr-475	2953	1	2:4	CARDINAL
ftr-475	2954	1	435	CARDINAL
ftr-475	2955	1	december 1992	DATE
ftr-475	2957	1	the day	DATE
ftr-475	2957	2	that day	DATE
ftr-475	2959	1	3	CARDINAL
ftr-475	2961	1	years	DATE
ftr-475	2966	1	435	CARDINAL
ftr-475	2967	1	1.860e-1(c)(4)(ii	CARDINAL
ftr-475	2968	1	436	CARDINAL
ftr-475	2970	1	437	CARDINAL
ftr-475	2971	1	412	CARDINAL
ftr-475	2971	2	19941	DATE
ftr-475	2972	1	florida	GPE
ftr-475	2973	1	1	CARDINAL
ftr-475	2977	1	u.s.	GPE
ftr-475	2977	2	the united states	GPE
ftr-475	2977	3	united states	ORG
ftr-475	2979	1	2	CARDINAL
ftr-475	2980	1	the first two years	DATE
ftr-475	2981	1	438	CARDINAL
ftr-475	2987	1	439	CARDINAL
ftr-475	2990	1	440	CARDINAL
ftr-475	2992	1	1.860g-3	CARDINAL
ftr-475	2996	1	the united states	GPE
ftr-475	2997	1	7701(a)(31	CARDINAL
ftr-475	2998	1	441	CARDINAL
ftr-475	2999	1	1.860g-3(a)(l	CARDINAL
ftr-475	3000	1	442	CARDINAL
ftr-475	3002	1	2:4	CARDINAL
ftr-475	3003	1	at least 30%	PERCENT
ftr-475	3003	2	the calendar year	DATE
ftr-475	3004	1	3	CARDINAL
ftr-475	3006	1	remics	ORG
ftr-475	3006	2	year thirty	DATE
ftr-475	3007	1	only after many years	DATE
ftr-475	3014	1	443	CARDINAL
ftr-475	3016	1	1.860g-3(a)(2)(i	CARDINAL
ftr-475	3017	1	19941	DATE
ftr-475	3017	2	florida	GPE
ftr-475	3017	3	50% to 200%	PERCENT
ftr-475	3018	1	first	ORDINAL
ftr-475	3020	1	7	CARDINAL
ftr-475	3022	1	second	ORDINAL
ftr-475	3024	1	u.s.	GPE
ftr-475	3027	1	1.860e-1(a)(3)(iv)(d	CARDINAL
ftr-475	3029	1	445	CARDINAL
ftr-475	3031	1	1.860g-3(a)(2)(ii	CARDINAL
ftr-475	3032	1	446	CARDINAL
ftr-475	3033	1	4	CARDINAL
ftr-475	3034	1	447	CARDINAL
ftr-475	3036	1	448	CARDINAL
ftr-475	3037	1	701	CARDINAL
ftr-475	3040	1	1.701-2	CARDINAL
ftr-475	3041	1	subchapter k	PERSON
ftr-475	3043	1	1.701-2(b	CARDINAL
ftr-475	3044	1	one	CARDINAL
ftr-475	3046	1	1.701-2(b)(3	CARDINAL
ftr-475	3047	1	u.s.	GPE
ftr-475	3047	2	2:4	CARDINAL
ftr-475	3048	1	' 9	DATE
ftr-475	3048	2	u.s.	GPE
ftr-475	3050	1	2	CARDINAL
ftr-475	3050	2	u.s.	GPE
ftr-475	3050	3	5 °	CARDINAL
ftr-475	3050	4	eci	PERSON
ftr-475	3050	5	u.s.	GPE
ftr-475	3051	1	u.s.	GPE
ftr-475	3051	2	eci	PERSON
ftr-475	3051	3	u.s.	GPE
ftr-475	3051	4	5	CARDINAL
ftr-475	3052	1	u.s.	GPE
ftr-475	3052	2	u.s.	GPE
ftr-475	3054	1	1.1441-3(0	DATE
ftr-475	3055	1	treasury	ORG
ftr-475	3057	1	449	CARDINAL
ftr-475	3059	1	450	CARDINAL
ftr-475	3062	1	451	CARDINAL
ftr-475	3063	1	the united states	GPE
ftr-475	3065	1	1.864-4(c)(1)(i	CARDINAL
ftr-475	3066	1	452	CARDINAL
ftr-475	3068	1	1.864-4(c)(5)(ii	CARDINAL
ftr-475	3069	1	yaron z. reich	PERSON
ftr-475	3070	1	u.s.	GPE
ftr-475	3070	2	u.s.	GPE
ftr-475	3070	3	2	CARDINAL
ftr-475	3070	4	fla	GPE
ftr-475	3071	1	1	CARDINAL
ftr-475	3071	2	6-15	CARDINAL
ftr-475	3071	3	eci	PERSON
ftr-475	3072	1	453	CARDINAL
ftr-475	3073	1	19941	DATE
ftr-475	3073	2	florida	GPE
ftr-475	3073	3	u.s.	GPE
ftr-475	3074	1	3	CARDINAL
ftr-475	3074	2	u.s.	GPE
ftr-475	3074	3	u.s.	GPE
ftr-475	3074	4	4	CARDINAL
ftr-475	3074	5	u.s.	GPE
ftr-475	3074	6	u.s.	GPE
ftr-475	3074	7	u.s.	GPE
ftr-475	3076	1	1	CARDINAL
ftr-475	3077	1	congress	ORG
ftr-475	3078	1	458	CARDINAL
ftr-475	3079	1	1.864-4(c)(5)(v	CARDINAL
ftr-475	3081	1	no more than zero	CARDINAL
ftr-475	3082	1	1.864-4(c)(5)(ii	CARDINAL
ftr-475	3083	1	eci	PERSON
ftr-475	3084	1	1.864-4(c)(5)(ii)(b)(3	CARDINAL
ftr-475	3085	1	454	CARDINAL
ftr-475	3087	1	1.860g-3(a)(4	CARDINAL
ftr-475	3088	1	455	CARDINAL
ftr-475	3089	1	456	CARDINAL
ftr-475	3090	1	u.s.	GPE
ftr-475	3090	2	u.s.	GPE
ftr-475	3091	1	irc §§ 865(a)(2	ORG
ftr-475	3091	2	87 1(a	CARDINAL
ftr-475	3092	1	457	CARDINAL
ftr-475	3093	1	1.860g-3(a)(4	CARDINAL
ftr-475	3094	1	458	CARDINAL
ftr-475	3095	1	supra	PERSON
ftr-475	3095	2	459	CARDINAL
ftr-475	3097	1	1.860d-i(a)(4	CARDINAL
ftr-475	3097	2	5	CARDINAL
ftr-475	3098	1	2:4	CARDINAL
ftr-475	3098	2	congress	ORG
ftr-475	3099	1	46	CARDINAL
ftr-475	3099	2	one	CARDINAL
ftr-475	3100	1	2	CARDINAL
ftr-475	3102	1	5	CARDINAL
ftr-475	3102	2	460	PRODUCT
ftr-475	3105	1	seven days	DATE
ftr-475	3107	1	1.860e-2(a)(2	CARDINAL
ftr-475	3108	1	461	CARDINAL
ftr-475	3111	1	1.6045-1	CARDINAL
ftr-475	3113	1	1.860e-2(a)(6	CARDINAL
ftr-475	3114	1	462	CARDINAL
ftr-475	3116	1	463	CARDINAL
ftr-475	3121	1	464	CARDINAL
ftr-475	3125	1	465	CARDINAL
ftr-475	3127	1	19941	DATE
ftr-475	3127	2	florida	GPE
ftr-475	3128	1	466	CARDINAL
ftr-475	3128	2	67	CARDINAL
ftr-475	3132	1	2.	CARDINAL
ftr-475	3132	2	section 11	LAW
ftr-475	3132	3	35%	PERCENT
ftr-475	3132	4	transfer.468	GPE
ftr-475	3132	5	each future quarter-end	DATE
ftr-475	3132	6	section 1272(a)(6	LAW
ftr-475	3132	7	oid	ORG
ftr-475	3133	1	470	CARDINAL
ftr-475	3134	1	466	CARDINAL
ftr-475	3136	1	1.860e-2(a)(7)(ii	CARDINAL
ftr-475	3137	1	468	CARDINAL
ftr-475	3140	1	469	CARDINAL
ftr-475	3141	1	1.860e-2(a)(3	CARDINAL
ftr-475	3142	1	470	CARDINAL
ftr-475	3144	1	1	CARDINAL
ftr-475	3144	2	471	CARDINAL
ftr-475	3146	1	2:4	CARDINAL
ftr-475	3146	2	3	CARDINAL
ftr-475	3147	1	two	CARDINAL
ftr-475	3149	1	congress	ORG
ftr-475	3149	2	reit	GPE
ftr-475	3151	1	472	CARDINAL
ftr-475	3153	1	473	CARDINAL
ftr-475	3155	1	474	CARDINAL
ftr-475	3158	1	1993	DATE
ftr-475	3158	2	243	CARDINAL
ftr-475	3158	3	771777	DATE
ftr-475	3159	1	250	CARDINAL
ftr-475	3159	2	one	CARDINAL
ftr-475	3159	3	100	CARDINAL
ftr-475	3160	1	§ 775(a	ORG
ftr-475	3163	1	second	ORDINAL
ftr-475	3165	1	475	CARDINAL
ftr-475	3167	1	476	CARDINAL
ftr-475	3168	1	florida	GPE
ftr-475	3168	2	one	CARDINAL
ftr-475	3169	1	ric	PERSON
ftr-475	3171	1	reit	GPE
ftr-475	3172	1	one	CARDINAL
ftr-475	3174	1	40	CARDINAL
ftr-475	3178	1	one	CARDINAL
ftr-475	3182	1	477	CARDINAL
ftr-475	3184	1	478	CARDINAL
ftr-475	3186	1	1.860e-2(b)(2	CARDINAL
ftr-475	3187	1	479	CARDINAL
ftr-475	3189	1	1.860e-2(b)(3	CARDINAL
ftr-475	3190	1	480	CARDINAL
ftr-475	3194	1	2:4	CARDINAL
ftr-475	3196	1	receivables.48	NORP
ftr-475	3196	2	two	CARDINAL
ftr-475	3197	1	first	ORDINAL
ftr-475	3198	1	2	CARDINAL
ftr-475	3198	2	second	ORDINAL
ftr-475	3199	1	recent years	DATE
ftr-475	3204	1	one	CARDINAL
ftr-475	3204	2	almost eight years	DATE
ftr-475	3209	1	at least one	CARDINAL
ftr-475	3211	1	481	CARDINAL
ftr-475	3212	1	one	CARDINAL
ftr-475	3212	2	first	ORDINAL
ftr-475	3212	3	the american bar association	ORG
ftr-475	3213	1	american bar association	ORG
ftr-475	3213	2	4	CARDINAL
ftr-475	3213	3	482	CARDINAL
ftr-475	3214	1	congress	ORG
ftr-475	3214	2	last year	DATE
ftr-475	3216	1	2065	CARDINAL
ftr-475	3216	2	103d	CARDINAL
ftr-475	3216	3	1st	ORDINAL
ftr-475	3217	1	1993	DATE
ftr-475	3219	1	483	CARDINAL
ftr-475	3220	1	congress	ORG
ftr-475	3222	1	19941	DATE
ftr-475	3222	2	florida	GPE
ftr-475	3225	1	one	CARDINAL
ftr-475	3231	1	one	CARDINAL
ftr-475	3233	1	one	CARDINAL
ftr-475	3237	1	484	CARDINAL
ftr-475	3239	1	section 809	LAW
ftr-475	3240	1	2:4 1994	DATE
ftr-475	3240	2	281	CARDINAL