id	sid	eid	entity	type
ftr-476	1	1	florida	GPE
ftr-476	1	2	2 1994	CARDINAL
ftr-476	1	3	5 zero	CARDINAL
ftr-476	2	1	jasper l. cumnmings	PERSON
ftr-476	3	1	raleigh	GPE
ftr-476	3	2	north carolina	GPE
ftr-476	3	3	womble carlyle sandridge & rice	ORG
ftr-476	3	4	pllc.	GPE
ftr-476	4	1	second	ORDINAL
ftr-476	4	2	1989	DATE
ftr-476	4	3	section 357(c	LAW
ftr-476	7	1	section 351	LAW
ftr-476	7	2	section 357(c	LAW
ftr-476	8	1	florida	GPE
ftr-476	8	2	i. introduction	PERSON
ftr-476	8	3	285 ii	QUANTITY
ftr-476	9	1	288 iii	PERSON
ftr-476	10	1	zero	CARDINAL
ftr-476	12	1	293 a. zero	CARDINAL
ftr-476	13	1	293 b. zero	QUANTITY
ftr-476	13	2	351	CARDINAL
ftr-476	13	3	294	CARDINAL
ftr-476	16	1	296	CARDINAL
ftr-476	16	2	296	CARDINAL
ftr-476	16	3	297	CARDINAL
ftr-476	16	4	299 1	CARDINAL
ftr-476	18	1	299 2	CARDINAL
ftr-476	18	2	299	CARDINAL
ftr-476	18	3	302	CARDINAL
ftr-476	18	4	453	CARDINAL
ftr-476	18	5	304	CARDINAL
ftr-476	19	1	306	CARDINAL
ftr-476	20	1	307 3	CARDINAL
ftr-476	21	1	307 4	CARDINAL
ftr-476	23	1	308 5	CARDINAL
ftr-476	24	1	transferor	ORG
ftr-476	25	1	310	CARDINAL
ftr-476	26	1	311	CARDINAL
ftr-476	28	1	311	CARDINAL
ftr-476	28	2	section 351	LAW
ftr-476	28	3	312	CARDINAL
ftr-476	28	4	section 351	LAW
ftr-476	28	5	ebt	ORG
ftr-476	28	6	315 1	CARDINAL
ftr-476	30	1	315 2	CARDINAL
ftr-476	30	2	section 351	LAW
ftr-476	30	3	315 3	CARDINAL
ftr-476	31	1	321	CARDINAL
ftr-476	33	1	323 vii	PERSON
ftr-476	34	1	325	CARDINAL
ftr-476	34	2	2:5 zero	CARDINAL
ftr-476	34	3	hoar i. introduction	PERSON
ftr-476	34	4	second	ORDINAL
ftr-476	34	5	section 357(c)-which	LAW
ftr-476	35	1	two	CARDINAL
ftr-476	36	1	one	CARDINAL
ftr-476	36	2	zero	CARDINAL
ftr-476	37	1	1	CARDINAL
ftr-476	37	2	2	CARDINAL
ftr-476	37	3	3	CARDINAL
ftr-476	37	4	section 351	LAW
ftr-476	37	5	4	CARDINAL
ftr-476	37	6	5	CARDINAL
ftr-476	38	1	351(a),5	CARDINAL
ftr-476	38	2	shareholder,6	ORG
ftr-476	38	3	sol lessinger	PERSON
ftr-476	38	4	pre1	GPE
ftr-476	39	1	872	CARDINAL
ftr-476	39	2	519	CARDINAL
ftr-476	39	3	2d	DATE
ftr-476	39	4	1989	DATE
ftr-476	40	1	85	CARDINAL
ftr-476	40	2	824	CARDINAL
ftr-476	40	3	1985	DATE
ftr-476	41	1	2.	CARDINAL
ftr-476	41	2	kenneth p. brewer	PERSON
ftr-476	42	1	zero	CARDINAL
ftr-476	42	2	63	CARDINAL
ftr-476	42	3	457	CARDINAL
ftr-476	42	4	25, 1994	DATE
ftr-476	43	1	kenneth p. brewer	PERSON
ftr-476	44	1	zero	CARDINAL
ftr-476	44	2	64	CARDINAL
ftr-476	44	3	1615	CARDINAL
ftr-476	44	4	sept. 19, 1994	DATE
ftr-476	45	1	kenneth p. brewer	PERSON
ftr-476	45	2	65	CARDINAL
ftr-476	45	3	778	CARDINAL
ftr-476	45	4	nov. 7. 1994	DATE
ftr-476	45	5	j. clifton fleming	PERSON
ftr-476	45	6	second	ORDINAL
ftr-476	45	7	zero	CARDINAL
ftr-476	45	8	64	CARDINAL
ftr-476	45	9	811	CARDINAL
ftr-476	45	10	aug. 8. 1994	DATE
ftr-476	45	11	ronald g. bauer	PERSON
ftr-476	46	1	zero	CARDINAL
ftr-476	46	2	two cents	MONEY
ftr-476	46	3	65	CARDINAL
ftr-476	46	4	129	CARDINAL
ftr-476	46	5	oct. 3. 1994	DATE
ftr-476	46	6	george k. yin.	PERSON
ftr-476	48	1	zero	CARDINAL
ftr-476	49	1	65	CARDINAL
ftr-476	49	2	131	CARDINAL
ftr-476	49	3	oct. 3, 1994	DATE
ftr-476	50	1	michael m. megaard &	PERSON
ftr-476	50	2	susan l. megaard	PERSON
ftr-476	51	1	71	CARDINAL
ftr-476	51	2	j. tax'n	PERSON
ftr-476	51	3	244	CARDINAL
ftr-476	51	4	1989	DATE
ftr-476	51	5	lee a. sheppard	PERSON
ftr-476	51	6	section 357(c	LAW
ftr-476	51	7	47	CARDINAL
ftr-476	51	8	1556	DATE
ftr-476	51	9	jun. 25, 1990	DATE
ftr-476	51	10	colleen m. martin	PERSON
ftr-476	51	11	section 357(c	ORG
ftr-476	51	12	owen	PERSON
ftr-476	52	1	10	CARDINAL
ftr-476	53	1	215	CARDINAL
ftr-476	53	2	1990	DATE
ftr-476	53	3	louis s. nunes	PERSON
ftr-476	53	4	section 357(c	LAW
ftr-476	53	5	second	ORDINAL
ftr-476	53	6	65	CARDINAL
ftr-476	53	7	l. rev	PERSON
ftr-476	54	1	663	CARDINAL
ftr-476	54	2	19911	DATE
ftr-476	55	1	3	CARDINAL
ftr-476	55	2	2	CARDINAL
ftr-476	55	3	1i	CARDINAL
ftr-476	55	4	2	CARDINAL
ftr-476	55	5	second	ORDINAL
ftr-476	56	1	4.	CARDINAL
ftr-476	56	2	fleming	ORG
ftr-476	56	3	supra	PERSON
ftr-476	56	4	2	CARDINAL
ftr-476	56	5	5	CARDINAL
ftr-476	56	6	section 351	LAW
ftr-476	56	7	1994	DATE
ftr-476	56	8	florida	GPE
ftr-476	57	1	section 351	LAW
ftr-476	58	1	section 351	LAW
ftr-476	58	2	351	CARDINAL
ftr-476	60	1	section 357(c	LAW
ftr-476	60	2	section 351(a	LAW
ftr-476	60	3	351	CARDINAL
ftr-476	61	1	section 357(c	LAW
ftr-476	63	1	351	CARDINAL
ftr-476	63	2	five months	DATE
ftr-476	64	1	section 357(c	LAW
ftr-476	64	2	1	CARDINAL
ftr-476	64	3	2	CARDINAL
ftr-476	64	4	section 351	LAW
ftr-476	64	5	zero	CARDINAL
ftr-476	64	6	second	ORDINAL
ftr-476	68	1	raich v. commissioner	PERSON
ftr-476	68	2	46	CARDINAL
ftr-476	68	3	604	CARDINAL
ftr-476	68	4	610	CARDINAL
ftr-476	68	5	1966	DATE
ftr-476	68	6	68	CARDINAL
ftr-476	68	7	223	CARDINAL
ftr-476	68	8	1977	DATE
ftr-476	69	1	6	CARDINAL
ftr-476	69	2	80%	PERCENT
ftr-476	69	3	80%	PERCENT
ftr-476	70	1	irc §§ 351(a)	ORG
ftr-476	71	1	7	CARDINAL
ftr-476	71	2	362(a	CARDINAL
ftr-476	72	1	8	CARDINAL
ftr-476	72	2	smith v. commissioner	PERSON
ftr-476	72	3	84	CARDINAL
ftr-476	72	4	889	CARDINAL
ftr-476	72	5	1985	DATE
ftr-476	72	6	805	CARDINAL
ftr-476	72	7	1073	CARDINAL
ftr-476	72	8	cir	ORG
ftr-476	72	9	1986	DATE
ftr-476	72	10	christopher v. commissioner	PERSON
ftr-476	73	1	48	CARDINAL
ftr-476	73	2	663	CARDINAL
ftr-476	73	3	t.c.	GPE
ftr-476	73	4	p-h	ORG
ftr-476	73	5	84,394	CARDINAL
ftr-476	73	6	1984	DATE
ftr-476	73	7	v. commissioner	PERSON
ftr-476	73	8	55	CARDINAL
ftr-476	73	9	662	CARDINAL
ftr-476	73	10	1971	DATE
ftr-476	74	1	68-629	CARDINAL
ftr-476	74	2	1968-2	DATE
ftr-476	74	3	154	CARDINAL
ftr-476	75	1	9	CARDINAL
ftr-476	76	1	lessinger v. commissioner	PERSON
ftr-476	76	2	85	CARDINAL
ftr-476	76	3	824	CARDINAL
ftr-476	76	4	1985	DATE
ftr-476	76	5	872	CARDINAL
ftr-476	76	6	519	CARDINAL
ftr-476	76	7	1989	DATE
ftr-476	78	1	2:5 zero	CARDINAL
ftr-476	78	2	section 1012	LAW
ftr-476	79	1	section 357(c	LAW
ftr-476	80	1	second	ORDINAL
ftr-476	82	1	section 1012 only	LAW
ftr-476	82	2	351	CARDINAL
ftr-476	82	3	section 362(a	LAW
ftr-476	83	1	351	CARDINAL
ftr-476	84	1	351	CARDINAL
ftr-476	84	2	351	CARDINAL
ftr-476	85	1	one	CARDINAL
ftr-476	85	2	second	ORDINAL
ftr-476	90	1	section 357(c	LAW
ftr-476	91	1	section 357(c	LAW
ftr-476	91	2	second	ORDINAL
ftr-476	92	1	10	CARDINAL
ftr-476	93	1	john a. bogdanski	PERSON
ftr-476	94	1	leavitt	PERSON
ftr-476	94	2	16	CARDINAL
ftr-476	94	3	j. corp.	ORG
ftr-476	95	1	348	CARDINAL
ftr-476	95	2	352	CARDINAL
ftr-476	95	3	1990	DATE
ftr-476	95	4	second	ORDINAL
ftr-476	96	1	11	CARDINAL
ftr-476	97	1	19941	DATE
ftr-476	97	2	florida	GPE
ftr-476	98	1	section 351	LAW
ftr-476	99	1	section 351	LAW
ftr-476	99	2	' 12	DATE
ftr-476	101	1	section 1012	LAW
ftr-476	102	1	section 351	LAW
ftr-476	103	1	zero	CARDINAL
ftr-476	105	1	section 357(c)?"3	LAW
ftr-476	105	2	one	CARDINAL
ftr-476	106	1	section 12	LAW
ftr-476	108	1	iii v. commissioner	PERSON
ftr-476	109	1	62	CARDINAL
ftr-476	109	2	cch) 104	ORG
ftr-476	109	3	t.c.	GPE
ftr-476	109	4	p-h	ORG
ftr-476	109	5	91,315	MONEY
ftr-476	109	6	1991	DATE
ftr-476	110	1	13	CARDINAL
ftr-476	111	1	2	CARDINAL
ftr-476	112	1	fleming	ORG
ftr-476	112	2	16	CARDINAL
ftr-476	112	3	j. of corp	ORG
ftr-476	114	1	fleming	PERSON
ftr-476	119	1	2:5 zero	CARDINAL
ftr-476	120	1	second	ORDINAL
ftr-476	121	1	4	CARDINAL
ftr-476	121	2	section 357(c	LAW
ftr-476	121	3	two	CARDINAL
ftr-476	122	1	5	CARDINAL
ftr-476	123	1	75	MONEY
ftr-476	124	1	100	MONEY
ftr-476	124	2	50	MONEY
ftr-476	124	3	x corp.	ORG
ftr-476	124	4	75	MONEY
ftr-476	125	1	75	MONEY
ftr-476	125	2	50	MONEY
ftr-476	125	3	section 301(c)(2	LAW
ftr-476	125	4	25	MONEY
ftr-476	125	5	section 301(c)(3	LAW
ftr-476	126	1	section 357(c	LAW
ftr-476	127	1	25	MONEY
ftr-476	127	2	25	MONEY
ftr-476	127	3	only $50	MONEY
ftr-476	127	4	zero	CARDINAL
ftr-476	128	1	1 7	CARDINAL
ftr-476	128	2	25	MONEY
ftr-476	128	3	50	MONEY
ftr-476	128	4	50	MONEY
ftr-476	128	5	14	CARDINAL
ftr-476	130	1	s.	PERSON
ftr-476	131	1	1622	CARDINAL
ftr-476	131	2	83d	CARDINAL
ftr-476	131	3	2d	CARDINAL
ftr-476	132	1	270	CARDINAL
ftr-476	132	2	1954	DATE
ftr-476	132	3	1954	DATE
ftr-476	132	4	u.s.c.c.a.n. 4621,	LAW
ftr-476	132	5	4908	DATE
ftr-476	133	1	15	CARDINAL
ftr-476	134	1	s.	PERSON
ftr-476	134	2	1263	DATE
ftr-476	134	3	95th cong	ORG
ftr-476	134	4	2d	CARDINAL
ftr-476	135	1	183-84	CARDINAL
ftr-476	135	2	1978	DATE
ftr-476	136	1	1978	DATE
ftr-476	136	2	u.s.c.c.a.n.	LAW
ftr-476	137	1	6761, 6946	DATE
ftr-476	137	2	59	CARDINAL
ftr-476	137	3	777	CARDINAL
ftr-476	137	4	781	CARDINAL
ftr-476	137	5	487	CARDINAL
ftr-476	137	6	515	CARDINAL
ftr-476	137	7	1973	DATE
ftr-476	138	1	16	CARDINAL
ftr-476	139	1	section 357(b	LAW
ftr-476	142	1	357(b	CARDINAL
ftr-476	142	2	50	MONEY
ftr-476	144	1	1	CARDINAL
ftr-476	144	2	2	CARDINAL
ftr-476	144	3	3	CARDINAL
ftr-476	144	4	461	CARDINAL
ftr-476	144	5	300	CARDINAL
ftr-476	144	6	1983	DATE
ftr-476	145	1	boris i. bittker & james s. eustice	ORG
ftr-476	145	2	3.0614][al	CARDINAL
ftr-476	145	3	138	CARDINAL
ftr-476	145	4	6th	ORDINAL
ftr-476	145	5	1994	DATE
ftr-476	146	1	357(b	CARDINAL
ftr-476	147	1	17	CARDINAL
ftr-476	148	1	1.301-1(j	CARDINAL
ftr-476	150	1	19941	DATE
ftr-476	150	2	florida	GPE
ftr-476	152	1	25	MONEY
ftr-476	152	2	75	MONEY
ftr-476	152	3	only $50	MONEY
ftr-476	153	1	t buys depreciable property	ORG
ftr-476	153	2	100	MONEY
ftr-476	153	3	25	MONEY
ftr-476	153	4	75	MONEY
ftr-476	154	1	50	MONEY
ftr-476	154	2	x corp.	ORG
ftr-476	154	3	75	MONEY
ftr-476	155	1	100	MONEY
ftr-476	155	2	100	MONEY
ftr-476	156	1	50	MONEY
ftr-476	156	2	25	MONEY
ftr-476	156	3	zero	CARDINAL
ftr-476	157	1	25	MONEY
ftr-476	157	2	25	MONEY
ftr-476	157	3	only $50	MONEY
ftr-476	158	1	25	MONEY
ftr-476	158	2	75	MONEY
ftr-476	158	3	25	MONEY
ftr-476	158	4	25	MONEY
ftr-476	159	1	congress	ORG
ftr-476	160	1	t	ORG
ftr-476	160	2	25	MONEY
ftr-476	160	3	congress	ORG
ftr-476	161	1	9	CARDINAL
ftr-476	163	1	second	ORDINAL
ftr-476	164	1	18	CARDINAL
ftr-476	165	1	331	CARDINAL
ftr-476	165	2	1 (1947	DATE
ftr-476	165	3	prior years	DATE
ftr-476	166	1	19	CARDINAL
ftr-476	166	2	george cooper	PERSON
ftr-476	166	3	75	CARDINAL
ftr-476	167	1	l. rev	PERSON
ftr-476	167	2	1352	CARDINAL
ftr-476	167	3	1358-60	CARDINAL
ftr-476	167	4	1962	DATE
ftr-476	168	1	2:5 zero	CARDINAL
ftr-476	168	2	second	ORDINAL
ftr-476	171	1	america	GPE
ftr-476	171	2	any day of the year	DATE
ftr-476	173	1	2	CARDINAL
ftr-476	175	1	section 357(c	LAW
ftr-476	180	1	72	CARDINAL
ftr-476	180	2	1972-1	DATE
ftr-476	180	3	19. 20	CARDINAL
ftr-476	181	1	glass co.	ORG
ftr-476	181	2	348	CARDINAL
ftr-476	181	3	426	CARDINAL
ftr-476	181	4	431	CARDINAL
ftr-476	181	5	1955	DATE
ftr-476	182	1	461	CARDINAL
ftr-476	182	2	300	CARDINAL
ftr-476	182	3	307	CARDINAL
ftr-476	182	4	1983	DATE
ftr-476	182	5	supra	PERSON
ftr-476	182	6	2	CARDINAL
ftr-476	183	1	1619	CARDINAL
ftr-476	183	2	deborah a. geier	PERSON
ftr-476	183	3	1	CARDINAL
ftr-476	183	4	fla	GPE
ftr-476	184	1	115	CARDINAL
ftr-476	184	2	124	CARDINAL
ftr-476	184	3	1992	DATE
ftr-476	185	1	21	CARDINAL
ftr-476	186	1	elliott manning	PERSON
ftr-476	187	1	zero	CARDINAL
ftr-476	187	2	39	CARDINAL
ftr-476	187	3	159	CARDINAL
ftr-476	187	4	193-97	CARDINAL
ftr-476	187	5	1984	DATE
ftr-476	188	1	22	CARDINAL
ftr-476	189	1	bittker & eustice	ORG
ftr-476	189	2	16	CARDINAL
ftr-476	190	1	1 8.05161	CARDINAL
ftr-476	191	1	23	CARDINAL
ftr-476	192	1	babette b. barton	PERSON
ftr-476	193	1	45	CARDINAL
ftr-476	194	1	l. rev	PERSON
ftr-476	194	2	471	CARDINAL
ftr-476	194	3	481	CARDINAL
ftr-476	194	4	1990	DATE
ftr-476	195	1	24	CARDINAL
ftr-476	197	1	55	CARDINAL
ftr-476	197	2	1955-1	DATE
ftr-476	197	3	340	CARDINAL
ftr-476	197	4	351	CARDINAL
ftr-476	200	1	1994	DATE
ftr-476	200	2	florida	GPE
ftr-476	213	1	section 357(c	LAW
ftr-476	216	1	second	ORDINAL
ftr-476	216	2	one	CARDINAL
ftr-476	216	3	25	CARDINAL
ftr-476	217	1	bittker & eustice	ORG
ftr-476	217	2	16	CARDINAL
ftr-476	221	1	2:5 zero	CARDINAL
ftr-476	223	1	zero	CARDINAL
ftr-476	225	1	zero	CARDINAL
ftr-476	226	1	a. zero	ORG
ftr-476	226	2	zero	CARDINAL
ftr-476	226	3	section 357(c	LAW
ftr-476	228	1	section 351	LAW
ftr-476	231	1	6	CARDINAL
ftr-476	232	1	section 357(c	LAW
ftr-476	233	1	50	MONEY
ftr-476	233	2	100	MONEY
ftr-476	233	3	50	MONEY
ftr-476	233	4	25	MONEY
ftr-476	233	5	100	CARDINAL
ftr-476	234	1	one half	CARDINAL
ftr-476	234	2	50	MONEY
ftr-476	235	1	351	CARDINAL
ftr-476	235	2	358	CARDINAL
ftr-476	235	3	section 1012.	LAW
ftr-476	236	1	351	CARDINAL
ftr-476	236	2	50	CARDINAL
ftr-476	237	1	351	CARDINAL
ftr-476	237	2	50	MONEY
ftr-476	237	3	25	MONEY
ftr-476	237	4	section 357(c	LAW
ftr-476	238	1	26	CARDINAL
ftr-476	239	1	2	CARDINAL
ftr-476	239	2	460	CARDINAL
ftr-476	242	1	19941	DATE
ftr-476	242	2	florida	GPE
ftr-476	242	3	zero	CARDINAL
ftr-476	242	4	section 351	LAW
ftr-476	242	5	section 1012	LAW
ftr-476	242	6	section 351 purposes.27	LAW
ftr-476	242	7	zero	CARDINAL
ftr-476	243	1	1	CARDINAL
ftr-476	243	2	2	CARDINAL
ftr-476	243	3	3	CARDINAL
ftr-476	243	4	section 1001	LAW
ftr-476	244	1	1001	DATE
ftr-476	244	2	1984	DATE
ftr-476	245	1	section 1012	LAW
ftr-476	246	1	v.c below	PERSON
ftr-476	248	1	section 1012	LAW
ftr-476	248	2	27	CARDINAL
ftr-476	249	1	55	CARDINAL
ftr-476	249	2	662	CARDINAL
ftr-476	249	3	1971	DATE
ftr-476	249	4	zero	CARDINAL
ftr-476	250	1	68-629	CARDINAL
ftr-476	250	2	1968-2	DATE
ftr-476	250	3	154	CARDINAL
ftr-476	251	1	iii v. commissioner	PERSON
ftr-476	251	2	62	CARDINAL
ftr-476	251	3	cch) 104	ORG
ftr-476	251	4	107	DATE
ftr-476	251	5	t.c.	GPE
ftr-476	251	6	p-h	ORG
ftr-476	251	7	91,315	CARDINAL
ftr-476	251	8	1991	DATE
ftr-476	251	9	8	CARDINAL
ftr-476	251	10	26	CARDINAL
ftr-476	251	11	9th	ORDINAL
ftr-476	251	12	1993	DATE
ftr-476	252	1	28	CARDINAL
ftr-476	253	1	barton	GPE
ftr-476	253	2	supra	PERSON
ftr-476	253	3	23	CARDINAL
ftr-476	253	4	479	CARDINAL
ftr-476	253	5	zero	CARDINAL
ftr-476	254	1	barton	PERSON
ftr-476	255	1	29	CARDINAL
ftr-476	256	1	supra	PERSON
ftr-476	256	2	2	CARDINAL
ftr-476	256	3	1619	CARDINAL
ftr-476	256	4	second	ORDINAL
ftr-476	257	1	30	CARDINAL
ftr-476	257	2	21	CARDINAL
ftr-476	257	3	195	CARDINAL
ftr-476	261	1	21	CARDINAL
ftr-476	261	2	193	CARDINAL
ftr-476	264	1	80-235	CARDINAL
ftr-476	264	2	1980-2	DATE
ftr-476	264	3	229	CARDINAL
ftr-476	264	4	jeremiah luxemburger & mark s. lange	ORG
ftr-476	264	5	third	ORDINAL
ftr-476	264	6	8 va	GPE
ftr-476	264	7	1 (	CARDINAL
ftr-476	265	1	2:5 zero	CARDINAL
ftr-476	265	2	2	CARDINAL
ftr-476	266	1	3	CARDINAL
ftr-476	267	1	section 1001	LAW
ftr-476	267	2	section 1001	LAW
ftr-476	267	3	32	CARDINAL
ftr-476	269	1	jasper l. cummings	PERSON
ftr-476	270	1	jr.	PERSON
ftr-476	271	1	48	CARDINAL
ftr-476	271	2	tax l. rev	PERSON
ftr-476	271	3	113	CARDINAL
ftr-476	271	4	119-20	CARDINAL
ftr-476	272	1	33	CARDINAL
ftr-476	273	1	461	CARDINAL
ftr-476	273	2	300	CARDINAL
ftr-476	274	1	307-08	PERCENT
ftr-476	274	2	1983	DATE
ftr-476	275	1	47	CARDINAL
ftr-476	275	2	340	CARDINAL
ftr-476	276	1	352	CARDINAL
ftr-476	276	2	1966	DATE
ftr-476	278	1	acq.	PERSON
ftr-476	278	2	1969-2	DATE
ftr-476	280	1	franklin v. commissioner	ORG
ftr-476	280	2	544	CARDINAL
ftr-476	280	3	1045	CARDINAL
ftr-476	280	4	9th	ORDINAL
ftr-476	280	5	1976	DATE
ftr-476	281	1	isaacson v. commissioner	ORG
ftr-476	281	2	860	CARDINAL
ftr-476	281	3	55	CARDINAL
ftr-476	281	4	2d	DATE
ftr-476	281	5	1988	DATE
ftr-476	281	6	franklin	ORG
ftr-476	281	7	pleasant summit land corp.	ORG
ftr-476	281	8	863	CARDINAL
ftr-476	281	9	263	CARDINAL
ftr-476	281	10	3d	CARDINAL
ftr-476	281	11	1988	DATE
ftr-476	282	1	v. prussin	PERSON
ftr-476	283	1	493	CARDINAL
ftr-476	283	2	901	CARDINAL
ftr-476	283	3	1989	DATE
ftr-476	284	1	34	CARDINAL
ftr-476	285	1	zero	CARDINAL
ftr-476	285	2	slo0	ORG
ftr-476	285	3	100	MONEY
ftr-476	286	1	100	MONEY
ftr-476	287	1	35	CARDINAL
ftr-476	288	1	2	CARDINAL
ftr-476	289	1	459	CARDINAL
ftr-476	290	1	36	CARDINAL
ftr-476	291	1	348	CARDINAL
ftr-476	291	2	426	CARDINAL
ftr-476	293	1	72	CARDINAL
ftr-476	293	2	1972-1	DATE
ftr-476	294	1	37	CARDINAL
ftr-476	294	2	1981	DATE
ftr-476	294	3	430	CARDINAL
ftr-476	294	4	431	CARDINAL
ftr-476	294	5	1001	DATE
ftr-476	295	1	19941	DATE
ftr-476	295	2	florida	GPE
ftr-476	295	3	38	CARDINAL
ftr-476	297	1	section 357(c	LAW
ftr-476	298	1	congress	ORG
ftr-476	298	2	section 357(c	LAW
ftr-476	301	1	second	ORDINAL
ftr-476	302	1	section 357(c	LAW
ftr-476	302	2	351	CARDINAL
ftr-476	305	1	351	CARDINAL
ftr-476	306	1	section 357(c	LAW
ftr-476	306	2	38	CARDINAL
ftr-476	307	1	cummings	GPE
ftr-476	307	2	supra	PERSON
ftr-476	307	3	32	CARDINAL
ftr-476	307	4	119-20	CARDINAL
ftr-476	307	5	39	CARDINAL
ftr-476	310	1	1.1001-2(c	QUANTITY
ftr-476	310	2	7	CARDINAL
ftr-476	310	3	461	CARDINAL
ftr-476	310	4	300	CARDINAL
ftr-476	310	5	1983	DATE
ftr-476	311	1	2:5 zero	CARDINAL
ftr-476	316	1	section 357(c	LAW
ftr-476	317	1	third	ORDINAL
ftr-476	319	1	40	CARDINAL
ftr-476	320	1	fleming	ORG
ftr-476	320	2	supra	PERSON
ftr-476	320	3	2	CARDINAL
ftr-476	320	4	812	CARDINAL
ftr-476	320	5	41	CARDINAL
ftr-476	322	1	supra	PERSON
ftr-476	322	2	32	CARDINAL
ftr-476	323	1	143-52	CARDINAL
ftr-476	324	1	supra	PERSON
ftr-476	324	2	2	CARDINAL
ftr-476	324	3	1617	DATE
ftr-476	325	1	42	CARDINAL
ftr-476	327	1	461	CARDINAL
ftr-476	327	2	300	CARDINAL
ftr-476	327	3	312	CARDINAL
ftr-476	327	4	1983	DATE
ftr-476	327	5	united states	GPE
ftr-476	327	6	303	CARDINAL
ftr-476	327	7	564	CARDINAL
ftr-476	327	8	566	CARDINAL
ftr-476	327	9	1938	DATE
ftr-476	328	1	43	CARDINAL
ftr-476	329	1	47	CARDINAL
ftr-476	329	2	340	CARDINAL
ftr-476	329	3	349	CARDINAL
ftr-476	329	4	1966	DATE
ftr-476	330	1	acq.	GPE
ftr-476	330	2	1969-2	DATE
ftr-476	331	1	44	DATE
ftr-476	332	1	mayerson	PERSON
ftr-476	332	2	47	CARDINAL
ftr-476	333	1	349	CARDINAL
ftr-476	333	2	352	CARDINAL
ftr-476	333	3	45	CARDINAL
ftr-476	334	1	bittker & eustice	ORG
ftr-476	334	2	16	CARDINAL
ftr-476	335	1	19941	DATE
ftr-476	336	1	florida	GPE
ftr-476	336	2	4 7	DATE
ftr-476	336	3	transactions),4	ORG
ftr-476	338	1	third	ORDINAL
ftr-476	339	1	two	CARDINAL
ftr-476	339	2	one	CARDINAL
ftr-476	340	1	equiva46	ORG
ftr-476	341	1	1.05[21[b	CARDINAL
ftr-476	342	1	47	CARDINAL
ftr-476	343	1	united states	GPE
ftr-476	343	2	morris & essex r.r.	ORG
ftr-476	343	3	135	CARDINAL
ftr-476	343	4	711	CARDINAL
ftr-476	343	5	713	CARDINAL
ftr-476	343	6	2d	DATE
ftr-476	344	1	320	CARDINAL
ftr-476	344	2	754	CARDINAL
ftr-476	344	3	1943	DATE
ftr-476	345	1	48	DATE
ftr-476	347	1	67	CARDINAL
ftr-476	347	2	621	CARDINAL
ftr-476	347	3	629	CARDINAL
ftr-476	347	4	1977	DATE
ftr-476	348	1	49	DATE
ftr-476	349	1	1	CARDINAL
ftr-476	349	2	boris i. bittker & lawrence lokken	ORG
ftr-476	349	3	2d	DATE
ftr-476	349	4	1990	DATE
ftr-476	350	1	50	CARDINAL
ftr-476	352	1	dehydrating & milling co.	ORG
ftr-476	352	2	417	CARDINAL
ftr-476	352	3	134	CARDINAL
ftr-476	352	4	148	CARDINAL
ftr-476	352	5	1974	DATE
ftr-476	352	6	50	MONEY
ftr-476	352	7	33	MONEY
ftr-476	352	8	50	MONEY
ftr-476	352	9	33	MONEY
ftr-476	353	1	51	CARDINAL
ftr-476	354	1	the supreme court	ORG
ftr-476	354	2	309	CARDINAL
ftr-476	354	3	409	CARDINAL
ftr-476	354	4	1940	DATE
ftr-476	356	1	fourth	ORDINAL
ftr-476	357	1	106	CARDINAL
ftr-476	357	2	336	CARDINAL
ftr-476	357	3	4th	ORDINAL
ftr-476	357	4	309	CARDINAL
ftr-476	357	5	409	CARDINAL
ftr-476	357	6	1940	DATE
ftr-476	358	1	the supreme court	ORG
ftr-476	359	1	4	CARDINAL
ftr-476	359	2	49	DATE
ftr-476	359	3	t 105.3.4	DATE
ftr-476	359	4	105	CARDINAL
ftr-476	360	1	don e. williams co.	PERSON
ftr-476	361	1	429	CARDINAL
ftr-476	361	2	569	CARDINAL
ftr-476	361	3	1977	DATE
ftr-476	362	1	52	CARDINAL
ftr-476	363	1	fleming	ORG
ftr-476	363	2	supra	PERSON
ftr-476	363	3	2	CARDINAL
ftr-476	363	4	53	CARDINAL
ftr-476	364	1	fleming	ORG
ftr-476	364	2	supra	PERSON
ftr-476	364	3	13	CARDINAL
ftr-476	364	4	14	DATE
ftr-476	365	1	2:5 zero	CARDINAL
ftr-476	366	1	1	CARDINAL
ftr-476	367	1	section 351	LAW
ftr-476	367	2	one	CARDINAL
ftr-476	367	3	100	MONEY
ftr-476	367	4	100	MONEY
ftr-476	370	1	2	CARDINAL
ftr-476	370	2	owen v. commissioner,55	PERSON
ftr-476	370	3	section 357(c	LAW
ftr-476	371	1	section 357(c	LAW
ftr-476	371	2	transfer.56	GPE
ftr-476	375	1	owen	PERSON
ftr-476	376	1	rosen	PERSON
ftr-476	376	2	54	DATE
ftr-476	379	1	2	CARDINAL
ftr-476	379	2	459	CARDINAL
ftr-476	380	1	first	ORDINAL
ftr-476	380	2	bittker & eustice	ORG
ftr-476	380	3	16	CARDINAL
ftr-476	380	4	3.06121	MONEY
ftr-476	381	1	55	CARDINAL
ftr-476	381	2	881	CARDINAL
ftr-476	381	3	832	CARDINAL
ftr-476	381	4	9th	ORDINAL
ftr-476	381	5	1989	DATE
ftr-476	382	1	493	CARDINAL
ftr-476	382	2	1990	DATE
ftr-476	383	1	56	CARDINAL
ftr-476	384	1	835	CARDINAL
ftr-476	384	2	19941	DATE
ftr-476	384	3	florida	GPE
ftr-476	386	1	section 357(c	LAW
ftr-476	387	1	congress	ORG
ftr-476	388	1	58	CARDINAL
ftr-476	388	2	congress	ORG
ftr-476	391	1	rosen	GPE
ftr-476	392	1	351	CARDINAL
ftr-476	394	1	rosen	PERSON
ftr-476	394	2	section 357(c	LAW
ftr-476	395	1	owen	PERSON
ftr-476	396	1	smith v. commissioner,6	ORG
ftr-476	396	2	section 357(c	LAW
ftr-476	399	1	57	CARDINAL
ftr-476	400	1	62	CARDINAL
ftr-476	400	2	1974	DATE
ftr-476	400	3	515	CARDINAL
ftr-476	400	4	507	CARDINAL
ftr-476	400	5	3d	CARDINAL
ftr-476	400	6	1975	DATE
ftr-476	401	1	58	DATE
ftr-476	402	1	19	CARDINAL
ftr-476	402	2	59	CARDINAL
ftr-476	403	1	19	CARDINAL
ftr-476	403	2	1954	DATE
ftr-476	405	1	60	CARDINAL
ftr-476	406	1	s.	PERSON
ftr-476	407	1	1622	CARDINAL
ftr-476	407	2	83d	CARDINAL
ftr-476	407	3	2d	CARDINAL
ftr-476	408	1	270	CARDINAL
ftr-476	408	2	1954	DATE
ftr-476	408	3	1954	DATE
ftr-476	408	4	u.s.c.c.a.n. 4621,	LAW
ftr-476	408	5	4908	DATE
ftr-476	408	6	83d	CARDINAL
ftr-476	408	7	2d	CARDINAL
ftr-476	409	1	a129	PERSON
ftr-476	409	2	1954	DATE
ftr-476	410	1	1954	DATE
ftr-476	410	2	4017	CARDINAL
ftr-476	410	3	4266	DATE
ftr-476	411	1	61	CARDINAL
ftr-476	411	2	461	CARDINAL
ftr-476	411	3	300	CARDINAL
ftr-476	411	4	1983	DATE
ftr-476	411	5	331	CARDINAL
ftr-476	411	6	1 (1947	DATE
ftr-476	413	1	62	CARDINAL
ftr-476	414	1	84	CARDINAL
ftr-476	414	2	889	CARDINAL
ftr-476	414	3	909	CARDINAL
ftr-476	414	4	1985	DATE
ftr-476	414	5	805	CARDINAL
ftr-476	414	6	1073	CARDINAL
ftr-476	414	7	cir	ORG
ftr-476	414	8	1986	DATE
ftr-476	415	1	2:5 zero	CARDINAL
ftr-476	416	1	63	CARDINAL
ftr-476	416	2	corporation.64	GPE
ftr-476	416	3	rosen	PERSON
ftr-476	417	1	eight years	DATE
ftr-476	417	2	note.67	LAW
ftr-476	417	3	corporation.68	NORP
ftr-476	423	1	63	CARDINAL
ftr-476	423	2	84	CARDINAL
ftr-476	424	1	909	CARDINAL
ftr-476	425	1	331	CARDINAL
ftr-476	425	2	14 (1947	DATE
ftr-476	426	1	64	CARDINAL
ftr-476	427	1	84	CARDINAL
ftr-476	428	1	899	CARDINAL
ftr-476	428	2	907	CARDINAL
ftr-476	428	3	65	CARDINAL
ftr-476	428	4	55	CARDINAL
ftr-476	428	5	662	CARDINAL
ftr-476	428	6	1971	DATE
ftr-476	429	1	aldenna	PERSON
ftr-476	429	2	84	CARDINAL
ftr-476	430	1	909	CARDINAL
ftr-476	431	1	66	CARDINAL
ftr-476	432	1	84	CARDINAL
ftr-476	433	1	909	CARDINAL
ftr-476	433	2	20	CARDINAL
ftr-476	434	1	67	CARDINAL
ftr-476	434	2	aldennaz	PERSON
ftr-476	434	3	55 t.c	QUANTITY
ftr-476	435	1	665	CARDINAL
ftr-476	436	1	68	CARDINAL
ftr-476	437	1	41	CARDINAL
ftr-476	437	2	52	DATE
ftr-476	437	3	54	DATE
ftr-476	437	4	t.c.	GPE
ftr-476	437	5	p-h	ORG
ftr-476	437	6	1 80,429	CARDINAL
ftr-476	437	7	1980	DATE
ftr-476	438	1	69	CARDINAL
ftr-476	439	1	16	CARDINAL
ftr-476	440	1	19941	DATE
ftr-476	440	2	florida	GPE
ftr-476	440	3	351	CARDINAL
ftr-476	440	4	1	CARDINAL
ftr-476	440	5	2	CARDINAL
ftr-476	440	6	3	CARDINAL
ftr-476	441	1	a. section 1001.-most	PERSON
ftr-476	441	2	section 1001	LAW
ftr-476	442	1	section 357(a),71	DATE
ftr-476	444	1	section 1041(a	LAW
ftr-476	445	1	section 1041(e	LAW
ftr-476	446	1	1986	DATE
ftr-476	448	1	h.	PERSON
ftr-476	449	1	426	CARDINAL
ftr-476	451	1	977	CARDINAL
ftr-476	451	2	1985	DATE
ftr-476	453	1	two	CARDINAL
ftr-476	453	2	1001	DATE
ftr-476	455	1	u.s.	GPE
ftr-476	455	2	u.s.	GPE
ftr-476	461	1	1.956-1(e)(5	DATE
ftr-476	462	1	336(b	PRODUCT
ftr-476	463	1	71	CARDINAL
ftr-476	464	1	68	CARDINAL
ftr-476	464	2	223	CARDINAL
ftr-476	464	3	233	CARDINAL
ftr-476	464	4	1977	DATE
ftr-476	465	1	douglas a. kahn & dale a. oesterle	PERSON
ftr-476	465	2	section 357	LAW
ftr-476	465	3	77	CARDINAL
ftr-476	466	1	l. rev	PERSON
ftr-476	467	1	461	CARDINAL
ftr-476	467	2	1975	DATE
ftr-476	468	1	congress	ORG
ftr-476	468	2	2:5 zero	CARDINAL
ftr-476	468	3	351	CARDINAL
ftr-476	469	1	section 1001	LAW
ftr-476	469	2	section 357(a	LAW
ftr-476	469	3	section 357(c	LAW
ftr-476	470	1	transaction.72	ORG
ftr-476	471	1	'73	DATE
ftr-476	474	1	100	MONEY
ftr-476	474	2	60	MONEY
ftr-476	474	3	100	MONEY
ftr-476	475	1	section 1001	LAW
ftr-476	475	2	160	MONEY
ftr-476	476	1	only $100.74	MONEY
ftr-476	476	2	351	CARDINAL
ftr-476	477	1	100	MONEY
ftr-476	477	2	60	MONEY
ftr-476	477	3	x corp.	ORG
ftr-476	478	1	100	MONEY
ftr-476	481	1	s.	PERSON
ftr-476	482	1	1263	DATE
ftr-476	482	2	95th cong.	ORG
ftr-476	482	3	2d	CARDINAL
ftr-476	483	1	183	CARDINAL
ftr-476	483	2	185	CARDINAL
ftr-476	483	3	1978	DATE
ftr-476	483	4	1978	DATE
ftr-476	483	5	u.s.c.c.a.n. 6946.	LAW
ftr-476	484	1	6948	DATE
ftr-476	486	1	72	DATE
ftr-476	487	1	1.1001-2(a	CARDINAL
ftr-476	488	1	73	CARDINAL
ftr-476	489	1	1.1001-2(a)(4)(ii	CARDINAL
ftr-476	490	1	74	CARDINAL
ftr-476	492	1	15a.453-1(b)(3)tii	DATE
ftr-476	493	1	stonecrest corp.	ORG
ftr-476	494	1	24	CARDINAL
ftr-476	494	2	659	CARDINAL
ftr-476	494	3	667	CARDINAL
ftr-476	494	4	1955	DATE
ftr-476	495	1	453	CARDINAL
ftr-476	495	2	nonacq.	GPE
ftr-476	495	3	1956-2	DATE
ftr-476	495	4	11	CARDINAL
ftr-476	495	5	19941	DATE
ftr-476	496	1	florida	GPE
ftr-476	500	1	1,000	MONEY
ftr-476	500	2	400	MONEY
ftr-476	500	3	200	MONEY
ftr-476	500	4	800	MONEY
ftr-476	501	1	section 357(c	LAW
ftr-476	504	1	75	CARDINAL
ftr-476	505	1	15a.453-1(b)(2)(i	DATE
ftr-476	506	1	76	DATE
ftr-476	508	1	15a.453-1(b)(2)(v	DATE
ftr-476	510	1	15a.453-1(b)(2)(ii	CARDINAL
ftr-476	512	1	15a.453-1(b)(2)(iii	CARDINAL
ftr-476	513	1	79	CARDINAL
ftr-476	514	1	stonecrest	GPE
ftr-476	514	2	24	CARDINAL
ftr-476	515	1	667	CARDINAL
ftr-476	516	1	2:5 zero	CARDINAL
ftr-476	517	1	80	CARDINAL
ftr-476	517	2	the supreme court's	ORG
ftr-476	517	3	section 357(c	LAW
ftr-476	518	1	professional equities, inc.	ORG
ftr-476	520	1	80	CARDINAL
ftr-476	521	1	668	CARDINAL
ftr-476	522	1	voight v. commissioner	PERSON
ftr-476	522	2	68	CARDINAL
ftr-476	522	3	99	CARDINAL
ftr-476	522	4	111	CARDINAL
ftr-476	522	5	1977	DATE
ftr-476	523	1	81	CARDINAL
ftr-476	524	1	stonecrest	GPE
ftr-476	524	2	24	CARDINAL
ftr-476	525	1	666	CARDINAL
ftr-476	526	1	331	CARDINAL
ftr-476	526	2	6	DATE
ftr-476	527	1	82	CARDINAL
ftr-476	527	2	89	CARDINAL
ftr-476	527	3	165	CARDINAL
ftr-476	527	4	1987	DATE
ftr-476	528	1	15a.453-1i(b)(3)(ii	CARDINAL
ftr-476	528	2	453	CARDINAL
ftr-476	528	3	acq.	GPE
ftr-476	528	4	1988-2	DATE
ftr-476	528	5	1	CARDINAL
ftr-476	529	1	the year	DATE
ftr-476	530	1	89	CARDINAL
ftr-476	531	1	178	CARDINAL
ftr-476	532	1	the year	DATE
ftr-476	533	1	83	CARDINAL
ftr-476	534	1	republic petroleum corp.	ORG
ftr-476	535	1	v. united states	GPE
ftr-476	535	2	613	CARDINAL
ftr-476	535	3	518	CARDINAL
ftr-476	535	4	5th	ORDINAL
ftr-476	535	5	1980	DATE
ftr-476	536	1	goodman	ORG
ftr-476	536	2	74	CARDINAL
ftr-476	536	3	684	CARDINAL
ftr-476	536	4	713	CARDINAL
ftr-476	536	5	673	CARDINAL
ftr-476	536	6	7th	ORDINAL
ftr-476	536	7	1981	DATE
ftr-476	537	1	voight v. commissioner	PERSON
ftr-476	537	2	68	CARDINAL
ftr-476	537	3	99	CARDINAL
ftr-476	537	4	113	CARDINAL
ftr-476	537	5	1977	DATE
ftr-476	537	6	614 f.2d	MONEY
ftr-476	537	7	5th	ORDINAL
ftr-476	537	8	1980	DATE
ftr-476	538	1	84	CARDINAL
ftr-476	539	1	89	CARDINAL
ftr-476	540	1	171	CARDINAL
ftr-476	541	1	stonecrest	GPE
ftr-476	542	1	19941	DATE
ftr-476	542	2	florida	GPE
ftr-476	543	1	85	CARDINAL
ftr-476	543	2	section 453	LAW
ftr-476	545	1	9	CARDINAL
ftr-476	545	2	85	DATE
ftr-476	546	1	89	CARDINAL
ftr-476	547	1	179	CARDINAL
ftr-476	547	2	80	CARDINAL
ftr-476	547	3	1126	CARDINAL
ftr-476	547	4	1142-43	CARDINAL
ftr-476	547	5	1983	DATE
ftr-476	549	1	1.1274-5(c	CARDINAL
ftr-476	550	1	86	CARDINAL
ftr-476	551	1	owen v. commissioner	PERSON
ftr-476	551	2	53	CARDINAL
ftr-476	551	3	1480	DATE
ftr-476	551	4	1484	CARDINAL
ftr-476	551	5	t.c.	GPE
ftr-476	551	6	p-h	ORG
ftr-476	551	7	87,375	CARDINAL
ftr-476	551	8	1987	DATE
ftr-476	552	1	87	CARDINAL
ftr-476	553	1	united pac.	GPE
ftr-476	553	2	corp.	ORG
ftr-476	554	1	39	CARDINAL
ftr-476	554	2	721,728	CARDINAL
ftr-476	554	3	1963	DATE
ftr-476	558	1	80	CARDINAL
ftr-476	558	2	1144	CARDINAL
ftr-476	558	3	1983	DATE
ftr-476	559	1	89	CARDINAL
ftr-476	561	1	1.752-1(b	CARDINAL
ftr-476	562	1	90	CARDINAL
ftr-476	563	1	1.752-1(g	CARDINAL
ftr-476	564	1	2:5 zero	CARDINAL
ftr-476	565	1	section 453	LAW
ftr-476	567	1	section 1031(d	LAW
ftr-476	568	1	2	CARDINAL
ftr-476	569	1	3	CARDINAL
ftr-476	569	2	debt.-these	NORP
ftr-476	570	1	91	CARDINAL
ftr-476	571	1	william s. mckee	PERSON
ftr-476	571	2	7.01[2	CARDINAL
ftr-476	571	3	2d	DATE
ftr-476	571	4	1990	DATE
ftr-476	572	1	92	CARDINAL
ftr-476	576	1	93	CARDINAL
ftr-476	579	1	79-44	DATE
ftr-476	579	2	265	CARDINAL
ftr-476	580	1	94	CARDINAL
ftr-476	581	1	v. commissioner	PERSON
ftr-476	581	2	55	CARDINAL
ftr-476	581	3	662	CARDINAL
ftr-476	581	4	1971	DATE
ftr-476	581	5	85	CARDINAL
ftr-476	581	6	824	CARDINAL
ftr-476	581	7	837 n.8	QUANTITY
ftr-476	581	8	1985	DATE
ftr-476	581	9	872	CARDINAL
ftr-476	581	10	519	CARDINAL
ftr-476	581	11	2d	DATE
ftr-476	581	12	1989	DATE
ftr-476	581	13	rosen v. commissioner	PERSON
ftr-476	582	1	62	CARDINAL
ftr-476	582	2	1974	DATE
ftr-476	582	3	515	CARDINAL
ftr-476	582	4	507	CARDINAL
ftr-476	582	5	3d	CARDINAL
ftr-476	582	6	1975	DATE
ftr-476	583	1	95	CARDINAL
ftr-476	584	1	christopher v. commissioner	PERSON
ftr-476	585	1	48	CARDINAL
ftr-476	585	2	663	CARDINAL
ftr-476	585	3	t.c.	GPE
ftr-476	585	4	p-h	ORG
ftr-476	585	5	84,394	CARDINAL
ftr-476	585	6	1984	DATE
ftr-476	585	7	oklahoma	GPE
ftr-476	585	8	41	CARDINAL
ftr-476	585	9	52.54	CARDINAL
ftr-476	586	1	t.c.	ORG
ftr-476	586	2	p-h	ORG
ftr-476	586	3	80,429	CARDINAL
ftr-476	586	4	1980	DATE
ftr-476	586	5	ohio	GPE
ftr-476	587	1	19941	DATE
ftr-476	587	2	florida	GPE
ftr-476	588	1	two	CARDINAL
ftr-476	588	2	zero	CARDINAL
ftr-476	589	1	five months	DATE
ftr-476	592	1	96	CARDINAL
ftr-476	595	1	98	CARDINAL
ftr-476	595	2	at least eight years	DATE
ftr-476	595	3	the tax court's	ORG
ftr-476	595	4	note.99	DATE
ftr-476	598	1	4	CARDINAL
ftr-476	599	1	'0°	TIME
ftr-476	599	2	section 96	LAW
ftr-476	600	1	85	CARDINAL
ftr-476	601	1	837 n.8.	QUANTITY
ftr-476	602	1	97	CARDINAL
ftr-476	603	1	16	CARDINAL
ftr-476	603	2	8.05[6	CARDINAL
ftr-476	604	1	98	CARDINAL
ftr-476	605	1	55 t.c	QUANTITY
ftr-476	606	1	662-63	CARDINAL
ftr-476	606	2	99	CARDINAL
ftr-476	607	1	zero	CARDINAL
ftr-476	608	1	the tax court's	ORG
ftr-476	609	1	665	CARDINAL
ftr-476	609	2	46	CARDINAL
ftr-476	609	3	604	CARDINAL
ftr-476	609	4	608	CARDINAL
ftr-476	609	5	1966	DATE
ftr-476	611	1	68	CARDINAL
ftr-476	611	2	223	CARDINAL
ftr-476	611	3	229	CARDINAL
ftr-476	611	4	1977	DATE
ftr-476	611	5	acq.	GPE
ftr-476	611	6	1980-2	DATE
ftr-476	611	7	1.	CARDINAL
ftr-476	611	8	100	CARDINAL
ftr-476	612	1	smith v. commissioner	PERSON
ftr-476	612	2	84	CARDINAL
ftr-476	612	3	889	CARDINAL
ftr-476	612	4	1985	DATE
ftr-476	612	5	805	CARDINAL
ftr-476	612	6	1073	CARDINAL
ftr-476	612	7	cir	ORG
ftr-476	612	8	1986	DATE
ftr-476	613	1	331	CARDINAL
ftr-476	613	2	14 (1947	DATE
ftr-476	614	1	2:5 zero	CARDINAL
ftr-476	614	2	section 453	LAW
ftr-476	617	1	section 453	LAW
ftr-476	620	1	section 453	LAW
ftr-476	620	2	0 3	CARDINAL
ftr-476	620	3	section 357(c	LAW
ftr-476	621	1	section 453	LAW
ftr-476	622	1	section 357(c	LAW
ftr-476	627	1	84	CARDINAL
ftr-476	628	1	889	CARDINAL
ftr-476	628	2	102	CARDINAL
ftr-476	629	1	909	CARDINAL
ftr-476	629	2	103	CARDINAL
ftr-476	630	1	united pac.	GPE
ftr-476	630	2	corp.	ORG
ftr-476	631	1	39	CARDINAL
ftr-476	631	2	721	CARDINAL
ftr-476	631	3	1963	DATE
ftr-476	632	1	104	CARDINAL
ftr-476	633	1	stonecrest corp.	ORG
ftr-476	633	2	24	CARDINAL
ftr-476	633	3	659	CARDINAL
ftr-476	633	4	667	CARDINAL
ftr-476	633	5	19551	DATE
ftr-476	633	6	nonacq	GPE
ftr-476	633	7	1956-2	DATE
ftr-476	633	8	10	CARDINAL
ftr-476	633	9	105	CARDINAL
ftr-476	636	1	1.704-1(b)(2)(iv)(c	CARDINAL
ftr-476	637	1	19941	DATE
ftr-476	637	2	florida	GPE
ftr-476	640	1	zero	CARDINAL
ftr-476	641	1	5	CARDINAL
ftr-476	641	2	section 357(c	LAW
ftr-476	644	1	351	CARDINAL
ftr-476	647	1	106	CARDINAL
ftr-476	648	1	62	CARDINAL
ftr-476	648	2	1668	DATE
ftr-476	648	3	1672	GPE
ftr-476	648	4	t.c.	GPE
ftr-476	648	5	p-h	ORG
ftr-476	648	6	91,651	CARDINAL
ftr-476	648	7	1991	DATE
ftr-476	649	1	107	CARDINAL
ftr-476	650	1	1.1001-2(a)(4)(i	CARDINAL
ftr-476	654	1	1.1001-2(c	QUANTITY
ftr-476	654	2	2	CARDINAL
ftr-476	654	3	4	DATE
ftr-476	654	4	6	DATE
ftr-476	657	1	tufts	CARDINAL
ftr-476	657	2	461	CARDINAL
ftr-476	657	3	300	CARDINAL
ftr-476	657	4	311	CARDINAL
ftr-476	658	1	463	CARDINAL
ftr-476	658	2	1983	DATE
ftr-476	659	1	marvin a. chirelstein	PERSON
ftr-476	659	2	270	CARDINAL
ftr-476	659	3	6th	ORDINAL
ftr-476	659	4	1991	DATE
ftr-476	659	5	1001	DATE
ftr-476	660	1	108	CARDINAL
ftr-476	661	1	owen v. commissioner	PERSON
ftr-476	661	2	881	CARDINAL
ftr-476	661	3	832	CARDINAL
ftr-476	661	4	9th	ORDINAL
ftr-476	661	5	1989	DATE
ftr-476	662	1	493	CARDINAL
ftr-476	662	2	1990	DATE
ftr-476	663	1	109	CARDINAL
ftr-476	663	2	84	CARDINAL
ftr-476	664	1	889	CARDINAL
ftr-476	665	1	2:5 zero	CARDINAL
ftr-476	669	1	section 351	LAW
ftr-476	669	2	section 357(c	LAW
ftr-476	671	1	section 1012	LAW
ftr-476	674	1	12	CARDINAL
ftr-476	675	1	'13	DATE
ftr-476	675	2	351	CARDINAL
ftr-476	675	3	110	CARDINAL
ftr-476	676	1	irc	PERSON
ftr-476	676	2	338	CARDINAL
ftr-476	677	1	111	CARDINAL
ftr-476	677	2	supra	PERSON
ftr-476	677	3	32	CARDINAL
ftr-476	678	1	118-22	CARDINAL
ftr-476	679	1	112	CARDINAL
ftr-476	680	1	1.83-4(b)(1	CARDINAL
ftr-476	681	1	113	CARDINAL
ftr-476	681	2	irc § 7701(a)(42	ORG
ftr-476	682	1	19941	DATE
ftr-476	682	2	florida	GPE
ftr-476	684	1	section 351	LAW
ftr-476	685	1	351	CARDINAL
ftr-476	686	1	zero	CARDINAL
ftr-476	688	1	4	CARDINAL
ftr-476	688	2	100	CARDINAL
ftr-476	688	3	x corp. stock in exchange	ORG
ftr-476	688	4	100	MONEY
ftr-476	689	1	section 351	LAW
ftr-476	689	2	zero	CARDINAL
ftr-476	689	3	100	MONEY
ftr-476	689	4	zero	CARDINAL
ftr-476	689	5	100	MONEY
ftr-476	689	6	100	MONEY
ftr-476	690	1	zero	CARDINAL
ftr-476	690	2	100	MONEY
ftr-476	690	3	100	MONEY
ftr-476	693	1	section 351	LAW
ftr-476	693	2	section 351	LAW
ftr-476	694	1	1 5	CARDINAL
ftr-476	694	2	114	CARDINAL
ftr-476	696	1	2	CARDINAL
ftr-476	696	2	459	CARDINAL
ftr-476	696	3	115	CARDINAL
ftr-476	698	1	parker v. delaney	PERSON
ftr-476	698	2	186	CARDINAL
ftr-476	698	3	455	CARDINAL
ftr-476	698	4	458	CARDINAL
ftr-476	698	5	1	CARDINAL
ftr-476	698	6	1950	DATE
ftr-476	699	1	341	CARDINAL
ftr-476	699	2	926	CARDINAL
ftr-476	699	3	1951	DATE
ftr-476	699	4	47	CARDINAL
ftr-476	699	5	340	CARDINAL
ftr-476	699	6	351	CARDINAL
ftr-476	701	1	33937	DATE
ftr-476	701	2	sept. 30, 1968	DATE
ftr-476	702	1	2:5 zero	CARDINAL
ftr-476	703	1	351	CARDINAL
ftr-476	704	1	16	CARDINAL
ftr-476	704	2	section 351	LAW
ftr-476	704	3	351	CARDINAL
ftr-476	705	1	section 351	LAW
ftr-476	707	1	351	CARDINAL
ftr-476	707	2	358	CARDINAL
ftr-476	707	3	362	CARDINAL
ftr-476	710	1	section 351	LAW
ftr-476	712	1	first	ORDINAL
ftr-476	712	2	section 351	LAW
ftr-476	713	1	1032	DATE
ftr-476	715	1	11	CARDINAL
ftr-476	715	2	t corp.	ORG
ftr-476	716	1	v. united states	GPE
ftr-476	716	2	963	CARDINAL
ftr-476	716	3	561	CARDINAL
ftr-476	716	4	2d	DATE
ftr-476	716	5	1992	DATE
ftr-476	716	6	sys. corp.	ORG
ftr-476	717	1	79	CARDINAL
ftr-476	717	2	957	CARDINAL
ftr-476	717	3	963	CARDINAL
ftr-476	717	4	1982	DATE
ftr-476	719	1	56-100	CARDINAL
ftr-476	720	1	1956-1	DATE
ftr-476	720	2	624	CARDINAL
ftr-476	721	1	article 833	LAW
ftr-476	721	2	62	CARDINAL
ftr-476	721	3	1921	DATE
ftr-476	722	1	ehret	ORG
ftr-476	722	2	magnesia mfg. co.	ORG
ftr-476	723	1	v. lederer	PERSON
ftr-476	723	2	273	CARDINAL
ftr-476	723	3	689	CARDINAL
ftr-476	723	4	e.d. pa. 1921	ORG
ftr-476	724	1	recent years	DATE
ftr-476	725	1	graves, inc.	ORG
ftr-476	726	1	202	CARDINAL
ftr-476	726	2	286	CARDINAL
ftr-476	726	3	5th	ORDINAL
ftr-476	726	4	1953	DATE
ftr-476	727	1	mississippi	GPE
ftr-476	727	2	model business corp.	ORG
ftr-476	727	3	ann	ORG
ftr-476	728	1	6.21	CARDINAL
ftr-476	728	2	1984	DATE
ftr-476	728	3	william m. fletcher	PERSON
ftr-476	729	1	1599	CARDINAL
ftr-476	730	1	ed	PERSON
ftr-476	730	2	rev	PERSON
ftr-476	730	3	vol	PERSON
ftr-476	730	4	1985	DATE
ftr-476	731	1	116	CARDINAL
ftr-476	733	1	117	CARDINAL
ftr-476	734	1	2	CARDINAL
ftr-476	734	2	460	CARDINAL
ftr-476	734	3	19941	DATE
ftr-476	735	1	florida	GPE
ftr-476	736	1	8	CARDINAL
ftr-476	736	2	9 second	TIME
ftr-476	737	1	2	CARDINAL
ftr-476	737	2	congress	ORG
ftr-476	740	1	118	CARDINAL
ftr-476	741	1	74-80	DATE
ftr-476	741	2	1974-1	DATE
ftr-476	741	3	117	CARDINAL
ftr-476	742	1	309	CARDINAL
ftr-476	742	2	409	CARDINAL
ftr-476	742	3	413	CARDINAL
ftr-476	742	4	1940	DATE
ftr-476	744	1	tams v. united states	PERSON
ftr-476	744	2	33	CARDINAL
ftr-476	744	3	f. supp	PERSON
ftr-476	745	1	764	CARDINAL
ftr-476	745	2	770	CARDINAL
ftr-476	746	1	w.va 1940	DATE
ftr-476	746	2	v. denman	PERSON
ftr-476	746	3	15 a.f.t.r	QUANTITY
ftr-476	747	1	p-h	ORG
ftr-476	747	2	593	CARDINAL
ftr-476	747	3	n.d.	GPE
ftr-476	747	4	ohio 1930	EVENT
ftr-476	747	5	boyer v. commissioner	PERSON
ftr-476	747	6	14	CARDINAL
ftr-476	747	7	350	DATE
ftr-476	747	8	t.c.	ORG
ftr-476	747	9	p-h	ORG
ftr-476	747	10	55,105	CARDINAL
ftr-476	747	11	1955	DATE
ftr-476	747	12	larkin v. commissioner	PERSON
ftr-476	747	13	46 b.t.a	MONEY
ftr-476	747	14	213	CARDINAL
ftr-476	747	15	1942	DATE
ftr-476	747	16	43	CARDINAL
ftr-476	747	17	221	CARDINAL
ftr-476	747	18	229	CARDINAL
ftr-476	747	19	acq.	GPE
ftr-476	747	20	1941-1	DATE
ftr-476	748	1	mcknight v. commissioner	PERSON
ftr-476	748	2	127	CARDINAL
ftr-476	748	3	572	CARDINAL
ftr-476	748	4	5th	ORDINAL
ftr-476	748	5	1942	DATE
ftr-476	749	1	119	CARDINAL
ftr-476	749	2	n. sobel, inc.	PERSON
ftr-476	750	1	40 b.t.a	QUANTITY
ftr-476	750	2	1263 (1939	DATE
ftr-476	750	3	33937	DATE
ftr-476	750	4	sept. 30, 1968	DATE
ftr-476	751	1	120	CARDINAL
ftr-476	751	2	perry v. commissioner	PERSON
ftr-476	751	3	54	CARDINAL
ftr-476	751	4	1293	CARDINAL
ftr-476	751	5	1970	DATE
ftr-476	751	6	27	CARDINAL
ftr-476	751	7	1464	DATE
ftr-476	751	8	8th	ORDINAL
ftr-476	751	9	1971	DATE
ftr-476	751	10	1374	CARDINAL
ftr-476	753	1	81	CARDINAL
ftr-476	753	2	1981	DATE
ftr-476	753	3	2	CARDINAL
ftr-476	753	4	167	CARDINAL
ftr-476	753	5	zero	CARDINAL
ftr-476	755	1	wilson v. commissioner	PERSON
ftr-476	755	2	62	CARDINAL
ftr-476	755	3	1122	DATE
ftr-476	755	4	t.c.	GPE
ftr-476	755	5	p-h	ORG
ftr-476	755	6	91,554	CARDINAL
ftr-476	755	7	1991	DATE
ftr-476	755	8	the s corporation	ORG
ftr-476	755	9	griffith v. commissioner	PERSON
ftr-476	755	10	56	CARDINAL
ftr-476	755	11	220	DATE
ftr-476	755	12	t.c.	GPE
ftr-476	755	13	p-h	ORG
ftr-476	755	14	88,445	CARDINAL
ftr-476	755	15	1988	DATE
ftr-476	755	16	the s corporation	ORG
ftr-476	757	1	80	CARDINAL
ftr-476	757	2	1980-2	DATE
ftr-476	757	3	240	CARDINAL
ftr-476	757	4	the s corporation	ORG
ftr-476	758	1	james s. eustice & joel d. kuntz	PERSON
ftr-476	758	2	3d	CARDINAL
ftr-476	758	3	1993	DATE
ftr-476	759	1	121	CARDINAL
ftr-476	760	1	perry	PERSON
ftr-476	760	2	54	CARDINAL
ftr-476	761	1	1297	DATE
ftr-476	763	1	1.165-1(b	CARDINAL
ftr-476	763	2	d)(l	ORG
ftr-476	764	1	2:5 zero	CARDINAL
ftr-476	764	2	section 351	LAW
ftr-476	765	1	section 351	LAW
ftr-476	766	1	section 351	LAW
ftr-476	767	1	'24	DATE
ftr-476	768	1	zero	CARDINAL
ftr-476	770	1	26	CARDINAL
ftr-476	770	2	zero	CARDINAL
ftr-476	773	1	351	CARDINAL
ftr-476	775	1	2	CARDINAL
ftr-476	775	2	section 351	LAW
ftr-476	775	3	122	CARDINAL
ftr-476	776	1	1.1001-1(a	CARDINAL
ftr-476	778	1	rhode island hosp	GPE
ftr-476	779	1	trust co.	ORG
ftr-476	779	2	88	CARDINAL
ftr-476	779	3	192	CARDINAL
ftr-476	779	4	1st	ORDINAL
ftr-476	779	5	1937	DATE
ftr-476	780	1	123	CARDINAL
ftr-476	782	1	38003	DATE
ftr-476	782	2	july 10, 1979	DATE
ftr-476	783	1	124	CARDINAL
ftr-476	785	1	68-629	CARDINAL
ftr-476	785	2	1968-2	DATE
ftr-476	785	3	154	CARDINAL
ftr-476	785	4	351	CARDINAL
ftr-476	785	5	zero	CARDINAL
ftr-476	786	1	125	CARDINAL
ftr-476	787	1	80-235	CARDINAL
ftr-476	787	2	1980-2	DATE
ftr-476	787	3	229	CARDINAL
ftr-476	787	4	126	CARDINAL
ftr-476	789	1	88	CARDINAL
ftr-476	789	2	449	CARDINAL
ftr-476	790	1	463	CARDINAL
ftr-476	790	2	89	CARDINAL
ftr-476	790	3	1050	CARDINAL
ftr-476	790	4	1987	DATE
ftr-476	790	5	oden v. commissioner	PERSON
ftr-476	791	1	41	CARDINAL
ftr-476	791	2	1285	DATE
ftr-476	791	3	t.c.	GPE
ftr-476	792	1	p-h	ORG
ftr-476	792	2	81,184	CARDINAL
ftr-476	792	3	1981	DATE
ftr-476	792	4	679 f.2d 885	QUANTITY
ftr-476	792	5	4th	ORDINAL
ftr-476	792	6	1982	DATE
ftr-476	793	1	19941	DATE
ftr-476	793	2	florida	GPE
ftr-476	793	3	section 351	LAW
ftr-476	794	1	68	CARDINAL
ftr-476	795	1	33937	DATE
ftr-476	796	1	128	CARDINAL
ftr-476	799	1	zero	CARDINAL
ftr-476	799	2	351	CARDINAL
ftr-476	800	1	68	CARDINAL
ftr-476	802	1	crane129	PERSON
ftr-476	804	1	section 351	LAW
ftr-476	804	2	zero	CARDINAL
ftr-476	805	1	68	CARDINAL
ftr-476	805	2	zero	CARDINAL
ftr-476	807	1	' 130	DATE
ftr-476	808	1	section 1031	LAW
ftr-476	808	2	127	CARDINAL
ftr-476	809	1	1968-2	DATE
ftr-476	809	2	154	CARDINAL
ftr-476	809	3	128	CARDINAL
ftr-476	809	4	33937	DATE
ftr-476	809	5	sept. 30, 1968	DATE
ftr-476	810	1	129	CARDINAL
ftr-476	811	1	331	CARDINAL
ftr-476	811	2	1 (1947	DATE
ftr-476	812	1	130	CARDINAL
ftr-476	812	2	1968-2	DATE
ftr-476	812	3	154	CARDINAL
ftr-476	812	4	155	CARDINAL
ftr-476	813	1	2:5 zero	CARDINAL
ftr-476	817	1	351	CARDINAL
ftr-476	820	1	32	CARDINAL
ftr-476	821	1	section 351	LAW
ftr-476	824	1	zero	CARDINAL
ftr-476	825	1	section 351	LAW
ftr-476	825	2	100%	PERCENT
ftr-476	825	3	10%	PERCENT
ftr-476	826	1	33	CARDINAL
ftr-476	826	2	351	CARDINAL
ftr-476	827	1	131	CARDINAL
ftr-476	829	1	79-44	DATE
ftr-476	829	2	265	CARDINAL
ftr-476	830	1	132	CARDINAL
ftr-476	830	2	albany car wheel co.	ORG
ftr-476	831	1	40 t.c	QUANTITY
ftr-476	831	2	831	CARDINAL
ftr-476	831	3	1963	DATE
ftr-476	832	1	333	CARDINAL
ftr-476	832	2	653	CARDINAL
ftr-476	832	3	2d	DATE
ftr-476	832	4	1964	DATE
ftr-476	834	1	franklin v. commissioner	ORG
ftr-476	834	2	544	CARDINAL
ftr-476	834	3	1045	CARDINAL
ftr-476	834	4	9th	ORDINAL
ftr-476	834	5	1976	DATE
ftr-476	837	1	1.752-2(b)(4	CARDINAL
ftr-476	838	1	133	CARDINAL
ftr-476	839	1	section 351	LAW
ftr-476	839	2	one	CARDINAL
ftr-476	840	1	bittker & eustice	ORG
ftr-476	840	2	16	CARDINAL
ftr-476	840	3	1 3.08	CARDINAL
ftr-476	841	1	19941	DATE
ftr-476	841	2	florida	GPE
ftr-476	842	1	x corp.	ORG
ftr-476	842	2	25	MONEY
ftr-476	842	3	section 357(c	LAW
ftr-476	842	4	25	MONEY
ftr-476	843	1	25	MONEY
ftr-476	843	2	25	MONEY
ftr-476	843	3	zero	CARDINAL
ftr-476	844	1	only $15	MONEY
ftr-476	847	1	years	DATE
ftr-476	848	1	351	CARDINAL
ftr-476	849	1	13	CARDINAL
ftr-476	850	1	351	CARDINAL
ftr-476	853	1	134	CARDINAL
ftr-476	854	1	sheppard	ORG
ftr-476	854	2	2	CARDINAL
ftr-476	854	3	1556	CARDINAL
ftr-476	855	1	135	CARDINAL
ftr-476	856	1	alterman foods, inc.	ORG
ftr-476	857	1	v. united states	GPE
ftr-476	857	2	505	CARDINAL
ftr-476	857	3	873	CARDINAL
ftr-476	857	4	5th	ORDINAL
ftr-476	857	5	1974	DATE
ftr-476	857	6	52	CARDINAL
ftr-476	857	7	671	CARDINAL
ftr-476	857	8	678	CARDINAL
ftr-476	857	9	1969	DATE
ftr-476	857	10	ackerman v. commissioner	PERSON
ftr-476	858	1	18	CARDINAL
ftr-476	858	2	715	CARDINAL
ftr-476	858	3	t.c.	ORG
ftr-476	858	4	p-h	ORG
ftr-476	858	5	59,164	CARDINAL
ftr-476	858	6	1959	DATE
ftr-476	858	7	29	CARDINAL
ftr-476	858	8	1193	CARDINAL
ftr-476	858	9	1958	DATE
ftr-476	858	10	baird v. commissioner	PERSON
ftr-476	858	11	25	CARDINAL
ftr-476	858	12	387	CARDINAL
ftr-476	858	13	1955	DATE
ftr-476	859	1	136	CARDINAL
ftr-476	860	1	bartel v. commissioner	PERSON
ftr-476	860	2	54	CARDINAL
ftr-476	860	3	1970	DATE
ftr-476	861	1	2:5 zero	CARDINAL
ftr-476	867	1	3	CARDINAL
ftr-476	867	2	section 1032	LAW
ftr-476	868	1	351	CARDINAL
ftr-476	869	1	351	CARDINAL
ftr-476	869	2	1012	CARDINAL
ftr-476	869	3	351	CARDINAL
ftr-476	871	1	manning	PERSON
ftr-476	872	1	139	CARDINAL
ftr-476	872	2	42 137	CARDINAL
ftr-476	873	1	bartels v. birmingham	PERSON
ftr-476	873	2	332	CARDINAL
ftr-476	873	3	u.s.	GPE
ftr-476	873	4	1947	DATE
ftr-476	873	5	helvering v. f. & r. lazarus & co.	ORG
ftr-476	873	6	308	CARDINAL
ftr-476	873	7	u.s.	GPE
ftr-476	873	8	252	CARDINAL
ftr-476	874	1	138	CARDINAL
ftr-476	876	1	267	CARDINAL
ftr-476	876	2	higgins v. smith	PERSON
ftr-476	876	3	308	CARDINAL
ftr-476	876	4	473	CARDINAL
ftr-476	876	5	1940	DATE
ftr-476	877	1	139	CARDINAL
ftr-476	877	2	21	CARDINAL
ftr-476	877	3	195	CARDINAL
ftr-476	877	4	140	CARDINAL
ftr-476	878	1	33937	DATE
ftr-476	878	2	sept. 30, 1968	DATE
ftr-476	879	1	141	CARDINAL
ftr-476	880	1	albany	GPE
ftr-476	880	2	wheel co.	ORG
ftr-476	881	1	40	CARDINAL
ftr-476	881	2	831	CARDINAL
ftr-476	881	3	841	CARDINAL
ftr-476	881	4	1963	DATE
ftr-476	882	1	333	CARDINAL
ftr-476	882	2	653	CARDINAL
ftr-476	882	3	2d	DATE
ftr-476	882	4	1964	DATE
ftr-476	883	1	142	CARDINAL
ftr-476	884	1	88	CARDINAL
ftr-476	884	2	449	CARDINAL
ftr-476	884	3	463	CARDINAL
ftr-476	884	4	1987	DATE
ftr-476	886	1	80	CARDINAL
ftr-476	887	1	1980-2	DATE
ftr-476	887	2	229	CARDINAL
ftr-476	887	3	19941	DATE
ftr-476	888	1	florida	GPE
ftr-476	888	2	143	CARDINAL
ftr-476	888	3	zero	CARDINAL
ftr-476	888	4	section 351	LAW
ftr-476	890	1	second	ORDINAL
ftr-476	890	2	45	CARDINAL
ftr-476	891	1	118	CARDINAL
ftr-476	892	1	46	CARDINAL
ftr-476	893	1	47	CARDINAL
ftr-476	896	1	49	CARDINAL
ftr-476	896	2	143	CARDINAL
ftr-476	897	1	2	CARDINAL
ftr-476	897	2	49	DATE
ftr-476	897	3	41.2.2	MONEY
ftr-476	897	4	alfred o. youngwood	PERSON
ftr-476	897	5	44	CARDINAL
ftr-476	898	1	765	CARDINAL
ftr-476	898	2	1991	DATE
ftr-476	899	1	whiting v. commissioner	ORG
ftr-476	900	1	47	CARDINAL
ftr-476	900	2	1334	DATE
ftr-476	900	3	t.c.	GPE
ftr-476	900	4	p-h	ORG
ftr-476	900	5	84,142	CARDINAL
ftr-476	900	6	1984	DATE
ftr-476	901	1	144	CARDINAL
ftr-476	901	2	missouri	GPE
ftr-476	901	3	114	CARDINAL
ftr-476	901	4	s. ct.	PERSON
ftr-476	901	5	1815, 1820 (1994	DATE
ftr-476	902	1	145	CARDINAL
ftr-476	903	1	lessinger v. commissioner	ORG
ftr-476	903	2	872	CARDINAL
ftr-476	903	3	519	CARDINAL
ftr-476	903	4	525	CARDINAL
ftr-476	903	5	2d	DATE
ftr-476	903	6	1989	DATE
ftr-476	904	1	146	CARDINAL
ftr-476	906	1	74-80	DATE
ftr-476	906	2	1974-1	DATE
ftr-476	906	3	117	CARDINAL
ftr-476	907	1	147	CARDINAL
ftr-476	910	1	57-278	CARDINAL
ftr-476	910	2	1957-1	DATE
ftr-476	910	3	124	CARDINAL
ftr-476	912	1	80	CARDINAL
ftr-476	912	2	at least 80%	PERCENT
ftr-476	912	3	section 83	LAW
ftr-476	913	1	148	CARDINAL
ftr-476	914	1	1.704-1(b)(2)(iv)(d)(2	CARDINAL
ftr-476	915	1	149	CARDINAL
ftr-476	919	1	1.453-1(f)(3)(ii	CARDINAL
ftr-476	920	1	supra	PERSON
ftr-476	920	2	32	DATE
ftr-476	920	3	2:5 zero	CARDINAL
ftr-476	922	1	section 357(c	LAW
ftr-476	926	1	3	CARDINAL
ftr-476	926	2	351	CARDINAL
ftr-476	926	3	one	CARDINAL
ftr-476	926	4	two	CARDINAL
ftr-476	926	5	1	CARDINAL
ftr-476	926	6	2	CARDINAL
ftr-476	929	1	zero	CARDINAL
ftr-476	929	2	section 351	LAW
ftr-476	932	1	section 722	LAW
ftr-476	935	1	31	CARDINAL
ftr-476	935	2	10-11	CARDINAL
ftr-476	936	1	150	CARDINAL
ftr-476	937	1	cummings	GPE
ftr-476	938	1	supra	PERSON
ftr-476	938	2	32	CARDINAL
ftr-476	938	3	126	CARDINAL
ftr-476	939	1	151	CARDINAL
ftr-476	941	1	80-235	CARDINAL
ftr-476	941	2	1980-2	DATE
ftr-476	941	3	229	CARDINAL
ftr-476	941	4	88	CARDINAL
ftr-476	941	5	449	CARDINAL
ftr-476	941	6	89	CARDINAL
ftr-476	941	7	1050	CARDINAL
ftr-476	941	8	1987	DATE
ftr-476	941	9	oden v. commissioner	PERSON
ftr-476	942	1	41	CARDINAL
ftr-476	942	2	1285	DATE
ftr-476	942	3	t.c.	GPE
ftr-476	942	4	p-h	ORG
ftr-476	942	5	81,184	CARDINAL
ftr-476	942	6	1981	DATE
ftr-476	943	1	679	CARDINAL
ftr-476	943	2	4th	ORDINAL
ftr-476	943	3	1982	DATE
ftr-476	944	1	19941	DATE
ftr-476	944	2	florida	GPE
ftr-476	944	3	722	CARDINAL
ftr-476	945	1	one	CARDINAL
ftr-476	947	1	second	ORDINAL
ftr-476	950	1	section 351	LAW
ftr-476	956	1	1.752-2	CARDINAL
ftr-476	956	2	william s. mckee	PERSON
ftr-476	956	3	10	CARDINAL
ftr-476	956	4	2d	DATE
ftr-476	956	5	1990	DATE
ftr-476	958	1	1.752-1(g	CARDINAL
ftr-476	960	1	153	CARDINAL
ftr-476	962	1	1.752-2(h)(2	CARDINAL
ftr-476	962	2	4	CARDINAL
ftr-476	963	1	154	CARDINAL
ftr-476	965	1	pritchett v. commissioner	PERSON
ftr-476	965	2	85	CARDINAL
ftr-476	965	3	t.c. 580 (	ORG
ftr-476	965	4	1985	DATE
ftr-476	965	5	827	CARDINAL
ftr-476	965	6	644	CARDINAL
ftr-476	965	7	9th	ORDINAL
ftr-476	965	8	1987	DATE
ftr-476	967	1	pritchett	GPE
ftr-476	968	1	88	CARDINAL
ftr-476	968	2	684	CARDINAL
ftr-476	968	3	1987	DATE
ftr-476	969	1	melvin v. commissioner	PERSON
ftr-476	969	2	88	CARDINAL
ftr-476	969	3	1987	DATE
ftr-476	969	4	87	CARDINAL
ftr-476	969	5	1471	CARDINAL
ftr-476	969	6	1986	DATE
ftr-476	970	1	pritchett	PERSON
ftr-476	971	1	mckee	PERSON
ftr-476	971	2	153	CARDINAL
ftr-476	971	3	10.06[2][b	CARDINAL
ftr-476	973	1	2:5 zero	CARDINAL
ftr-476	976	1	section 752	LAW
ftr-476	979	1	351	CARDINAL
ftr-476	981	1	one	CARDINAL
ftr-476	981	2	section 721	LAW
ftr-476	984	1	vi	PERSON
ftr-476	985	1	section 357(c)(3	LAW
ftr-476	986	1	1978	DATE
ftr-476	986	2	zero	CARDINAL
ftr-476	986	3	section 357(c	LAW
ftr-476	987	1	19941	DATE
ftr-476	987	2	florida	GPE
ftr-476	988	1	'55	CARDINAL
ftr-476	989	1	zero	CARDINAL
ftr-476	991	1	section 357(c	LAW
ftr-476	992	1	section 357(c	LAW
ftr-476	997	1	congress	ORG
ftr-476	999	1	68	CARDINAL
ftr-476	999	2	zero	CARDINAL
ftr-476	1001	1	section 357(c	LAW
ftr-476	1002	1	section 453	LAW
ftr-476	1002	2	'56	DATE
ftr-476	1002	3	section 453	LAW
ftr-476	1002	4	section 357(c	LAW
ftr-476	1002	5	155	CARDINAL
ftr-476	1003	1	s.	PERSON
ftr-476	1003	2	1263	DATE
ftr-476	1003	3	95th cong.	ORG
ftr-476	1004	1	2d	CARDINAL
ftr-476	1005	1	183-85	CARDINAL
ftr-476	1005	2	1978	DATE
ftr-476	1005	3	1978	DATE
ftr-476	1005	4	u.s.c.c.a.n.	LAW
ftr-476	1006	1	6761	DATE
ftr-476	1006	2	6946-48	DATE
ftr-476	1007	1	156	CARDINAL
ftr-476	1008	1	professional equities, inc.	ORG
ftr-476	1009	1	89	CARDINAL
ftr-476	1009	2	165	CARDINAL
ftr-476	1009	3	1987	DATE
ftr-476	1009	4	acq.	GPE
ftr-476	1009	5	1988-2	DATE
ftr-476	1009	6	1	CARDINAL
ftr-476	1011	1	2:5 zero	CARDINAL
ftr-476	1013	1	351	CARDINAL
ftr-476	1013	2	second	ORDINAL
ftr-476	1016	1	congress	ORG
ftr-476	1017	1	vii	PERSON
ftr-476	1017	2	zero	CARDINAL
ftr-476	1021	1	zero	CARDINAL
ftr-476	1021	2	351	CARDINAL
ftr-476	1022	1	19941	DATE