id	sid	eid	entity	type
ftr-485	1	1	florida	GPE
ftr-485	1	2	2	CARDINAL
ftr-485	1	3	1	CARDINAL
ftr-485	2	1	bruce a. elvin* i. introduction ..............................	PERSON
ftr-485	3	1	633 ii	QUANTITY
ftr-485	3	2	635 a.	PERSON
ftr-485	5	1	635	CARDINAL
ftr-485	5	2	636	CARDINAL
ftr-485	5	3	638 iii	QUANTITY
ftr-485	6	1	u.s.	GPE
ftr-485	6	2	sw aps ......................................	ORG
ftr-485	6	3	640	CARDINAL
ftr-485	6	4	640	CARDINAL
ftr-485	6	5	section 1.446-3(g)(4	LAW
ftr-485	7	1	641 1	CARDINAL
ftr-485	8	1	641 2	CARDINAL
ftr-485	9	1	642	CARDINAL
ftr-485	10	1	642	CARDINAL
ftr-485	10	2	1993	DATE
ftr-485	10	3	duke university	ORG
ftr-485	12	1	new york university's	ORG
ftr-485	12	2	baker & mckenzie	ORG
ftr-485	12	3	new york city	GPE
ftr-485	13	1	steve conlon	PERSON
ftr-485	14	1	steve oppenheim	PERSON
ftr-485	15	1	achim pross	PERSON
ftr-485	15	2	richard doernberg	PERSON
ftr-485	15	3	lawrence lokken	PERSON
ftr-485	16	1	stuart leblang	PERSON
ftr-485	17	1	klaus vogel	PERSON
ftr-485	17	2	george elvin	PERSON
ftr-485	17	3	jim finkel	PERSON
ftr-485	18	1	florida	GPE
ftr-485	22	1	642 3	CARDINAL
ftr-485	23	1	643	CARDINAL
ftr-485	23	2	644	CARDINAL
ftr-485	24	1	645	CARDINAL
ftr-485	24	2	64 7	DATE
ftr-485	24	3	648 vi	PERSON
ftr-485	25	1	u.s.	GPE
ftr-485	25	2	sw aps	ORG
ftr-485	25	3	653	CARDINAL
ftr-485	25	4	653	CARDINAL
ftr-485	25	5	655 1	CARDINAL
ftr-485	26	1	655 2	CARDINAL
ftr-485	27	1	655 3	CARDINAL
ftr-485	28	1	656	CARDINAL
ftr-485	29	1	657	CARDINAL
ftr-485	30	1	659 1	CARDINAL
ftr-485	30	2	article 11:	LAW
ftr-485	30	3	659 2	CARDINAL
ftr-485	30	4	article 7	LAW
ftr-485	30	5	659 3	CARDINAL
ftr-485	30	6	article 21	LAW
ftr-485	31	1	660	CARDINAL
ftr-485	31	2	661 f. qualification	QUANTITY
ftr-485	31	3	663	CARDINAL
ftr-485	31	4	664 1	CARDINAL
ftr-485	31	5	665 2	CARDINAL
ftr-485	31	6	666	CARDINAL
ftr-485	33	1	667	CARDINAL
ftr-485	33	2	667	CARDINAL
ftr-485	34	1	670	CARDINAL
ftr-485	35	1	671	CARDINAL
ftr-485	37	1	2:11	TIME
ftr-485	40	1	the u.s. treasury	ORG
ftr-485	40	2	1993	DATE
ftr-485	40	3	u.s.	GPE
ftr-485	41	1	u.s.	GPE
ftr-485	42	1	the united states	GPE
ftr-485	42	2	1	CARDINAL
ftr-485	43	1	u.s.	GPE
ftr-485	44	1	gao/ggd-94-133	ORG
ftr-485	45	1	1994	DATE
ftr-485	46	1	hereinafter gao	PERSON
ftr-485	47	1	the united states	GPE
ftr-485	48	1	2	CARDINAL
ftr-485	49	1	1.446-3	CARDINAL
ftr-485	51	1	ii.a	DATE
ftr-485	53	1	1.446-3	CARDINAL
ftr-485	55	1	3	CARDINAL
ftr-485	55	2	oecd	ORG
ftr-485	59	1	1 (1994	CARDINAL
ftr-485	60	1	1994	DATE
ftr-485	60	2	oecd	ORG
ftr-485	60	3	19951	DATE
ftr-485	61	1	florida	GPE
ftr-485	67	1	two	CARDINAL
ftr-485	67	2	two	CARDINAL
ftr-485	70	1	first	ORDINAL
ftr-485	70	2	u.s.	GPE
ftr-485	71	1	re4	PERSON
ftr-485	73	1	oecd	ORG
ftr-485	74	1	the international fiscal association congress	ORG
ftr-485	74	2	september 1995	DATE
ftr-485	75	1	congress	ORG
ftr-485	76	1	charles t. plambeck	PERSON
ftr-485	76	2	lxxxb cahiers de droit	PERSON
ftr-485	77	1	1.1	CARDINAL
ftr-485	77	2	1995	DATE
ftr-485	78	1	gao	PERSON
ftr-485	78	2	1	CARDINAL
ftr-485	78	3	116	CARDINAL
ftr-485	79	1	the u.s. treasury department	ORG
ftr-485	80	1	michael cosgrove	PERSON
ftr-485	80	2	treasury	ORG
ftr-485	80	3	beerbower	PERSON
ftr-485	80	4	daily	DATE
ftr-485	80	5	98	CARDINAL
ftr-485	80	6	g-2 (	ORG
ftr-485	80	7	22, 1995	DATE
ftr-485	80	8	treasury	ORG
ftr-485	80	9	cynthia beerbower	PERSON
ftr-485	80	10	may 19, 1995	DATE
ftr-485	81	1	treasury	ORG
ftr-485	81	2	u.s.	GPE
ftr-485	82	1	5	CARDINAL
ftr-485	82	2	steven d. conlon & vincent m. aquilino	ORG
ftr-485	82	3	u.s.	GPE
ftr-485	82	4	759	CARDINAL
ftr-485	82	5	robert a. klein & jess lederman eds.	ORG
ftr-485	82	6	1994	DATE
ftr-485	82	7	u.s.	GPE
ftr-485	83	1	bruce kayle	PERSON
ftr-485	84	1	48	CARDINAL
ftr-485	84	2	233	CARDINAL
ftr-485	84	3	1993	DATE
ftr-485	85	1	2:11	TIME
ftr-485	85	2	u.s.	GPE
ftr-485	86	1	one	CARDINAL
ftr-485	86	2	the united states	GPE
ftr-485	89	1	a.	PERSON
ftr-485	90	1	one	CARDINAL
ftr-485	91	1	two	CARDINAL
ftr-485	93	1	two	CARDINAL
ftr-485	94	1	one	CARDINAL
ftr-485	94	2	edward d. kleinbard	PERSON
ftr-485	96	1	69 tex	QUANTITY
ftr-485	96	2	l. rev	PERSON
ftr-485	96	3	1319	CARDINAL
ftr-485	96	4	1991	DATE
ftr-485	96	5	lewis r. steinberg	PERSON
ftr-485	96	6	fla	GPE
ftr-485	97	1	263	CARDINAL
ftr-485	97	2	1993	DATE
ftr-485	97	3	alvin c. warren	PERSON
ftr-485	97	4	jr.	PERSON
ftr-485	97	5	107	CARDINAL
ftr-485	99	1	460	CARDINAL
ftr-485	99	2	1993	DATE
ftr-485	100	1	eugene y. ferrer	PERSON
ftr-485	100	2	26	CARDINAL
ftr-485	100	3	l. rev	PERSON
ftr-485	100	4	283	CARDINAL
ftr-485	100	5	1992	DATE
ftr-485	101	1	71 tex	QUANTITY
ftr-485	101	2	l. rev	PERSON
ftr-485	102	1	243	CARDINAL
ftr-485	102	2	1992	DATE
ftr-485	103	1	6	CARDINAL
ftr-485	104	1	1.446-3(c)(1)(i	CARDINAL
ftr-485	105	1	7	CARDINAL
ftr-485	105	2	andrea s. kramer	PERSON
ftr-485	106	1	ed	PERSON
ftr-485	106	2	1991	DATE
ftr-485	106	3	supp	GPE
ftr-485	107	1	1994	DATE
ftr-485	108	1	hereinafter kramer	PERSON
ftr-485	109	1	john c.	PERSON
ftr-485	110	1	2d	DATE
ftr-485	110	2	1993	DATE
ftr-485	110	3	19951	DATE
ftr-485	111	1	florida	GPE
ftr-485	113	1	two	CARDINAL
ftr-485	113	2	two	CARDINAL
ftr-485	114	1	8	CARDINAL
ftr-485	114	2	annual	DATE
ftr-485	114	3	10%	PERCENT
ftr-485	114	4	$100 million	MONEY
ftr-485	114	5	$10 million	MONEY
ftr-485	114	6	annually	DATE
ftr-485	114	7	annual	DATE
ftr-485	114	8	$100 million notional	MONEY
ftr-485	114	9	each year	DATE
ftr-485	115	1	any year	DATE
ftr-485	115	2	the year	DATE
ftr-485	118	1	one year	DATE
ftr-485	118	2	8	CARDINAL
ftr-485	120	1	1.446-3(c)(3	DATE
ftr-485	121	1	9	CARDINAL
ftr-485	121	2	$100 million	MONEY
ftr-485	121	3	10%	PERCENT
ftr-485	121	4	10%	PERCENT
ftr-485	122	1	7	CARDINAL
ftr-485	122	2	112	CARDINAL
ftr-485	126	1	robert w. kolb	PERSON
ftr-485	126	2	130	CARDINAL
ftr-485	126	3	1993	DATE
ftr-485	127	1	10	CARDINAL
ftr-485	128	1	1.446-3(d	CARDINAL
ftr-485	129	1	9%	PERCENT
ftr-485	129	2	first	ORDINAL
ftr-485	129	3	9%	PERCENT
ftr-485	129	4	$100 million	MONEY
ftr-485	129	5	$9 million	MONEY
ftr-485	129	6	10%	PERCENT
ftr-485	129	7	$100 million	MONEY
ftr-485	129	8	$10 million	MONEY
ftr-485	129	9	the taxable year	DATE
ftr-485	129	10	two	CARDINAL
ftr-485	130	1	$1 million	MONEY
ftr-485	130	2	the taxable year	DATE
ftr-485	130	3	$10 million	MONEY
ftr-485	130	4	$9 million	MONEY
ftr-485	131	1	two	CARDINAL
ftr-485	131	2	this year	DATE
ftr-485	131	3	$1 million	MONEY
ftr-485	132	1	2:11	TIME
ftr-485	133	1	annual	DATE
ftr-485	133	2	semiannual	DATE
ftr-485	134	1	the days	DATE
ftr-485	134	2	each day	DATE
ftr-485	134	3	the year	DATE
ftr-485	135	1	3	CARDINAL
ftr-485	136	1	4	CARDINAL
ftr-485	136	2	each year	DATE
ftr-485	136	3	that year	DATE
ftr-485	138	1	' 6	DATE
ftr-485	139	1	third	ORDINAL
ftr-485	139	2	one	CARDINAL
ftr-485	141	1	u.s.	GPE
ftr-485	145	1	1.446-3(e)(1	CARDINAL
ftr-485	146	1	12	CARDINAL
ftr-485	147	1	1.446-3(e)(2	CARDINAL
ftr-485	148	1	13	CARDINAL
ftr-485	149	1	1.446-3(0(1	CARDINAL
ftr-485	150	1	14	CARDINAL
ftr-485	152	1	1.446-3(0(2	CARDINAL
ftr-485	153	1	16	CARDINAL
ftr-485	154	1	1.446-3(0(1	CARDINAL
ftr-485	155	1	17	CARDINAL
ftr-485	156	1	1.446-3(h)(2	CARDINAL
ftr-485	157	1	18	CARDINAL
ftr-485	158	1	1.446-3(h)(1	CARDINAL
ftr-485	159	1	19	CARDINAL
ftr-485	160	1	1.446-3(g)(4	CARDINAL
ftr-485	161	1	ii-vi	PERSON
ftr-485	161	2	19951	DATE
ftr-485	161	3	florida	GPE
ftr-485	161	4	u.s.	GPE
ftr-485	161	5	u.s.	GPE
ftr-485	161	6	u.s.	GPE
ftr-485	162	1	u.s.	GPE
ftr-485	162	2	u.s.	GPE
ftr-485	163	1	irs	ORG
ftr-485	163	2	20	CARDINAL
ftr-485	165	1	1.863-7(b)(1	CARDINAL
ftr-485	166	1	21	CARDINAL
ftr-485	167	1	22	CARDINAL
ftr-485	168	1	23	CARDINAL
ftr-485	171	1	24	CARDINAL
ftr-485	172	1	lee a. sheppard	PERSON
ftr-485	172	2	41	CARDINAL
ftr-485	172	3	485	CARDINAL
ftr-485	172	4	oct. 31, 1988	DATE
ftr-485	173	1	89-21, 1989-1	DATE
ftr-485	173	2	651	CARDINAL
ftr-485	176	1	1.446-3(g	CARDINAL
ftr-485	177	1	89-21	DATE
ftr-485	177	2	jeffrey p. cantrell	PERSON
ftr-485	177	3	89-21	DATE
ftr-485	177	4	45	CARDINAL
ftr-485	177	5	337	CARDINAL
ftr-485	177	6	oct. 16, 1989	DATE
ftr-485	178	1	thomas k. kopp & achim	PERSON
ftr-485	178	2	c. pross	PERSON
ftr-485	178	3	u.s.	GPE
ftr-485	178	4	1994	DATE
ftr-485	178	5	365	CARDINAL
ftr-485	178	6	370	CARDINAL
ftr-485	178	7	25	CARDINAL
ftr-485	178	8	89-21	DATE
ftr-485	178	9	24	CARDINAL
ftr-485	178	10	26	CARDINAL
ftr-485	179	1	peter c. canellos et al	PERSON
ftr-485	179	2	n.y.	GPE
ftr-485	179	3	st. b.	PERSON
ftr-485	180	1	sec	ORG
ftr-485	181	1	n.y.	GPE
ftr-485	181	2	st. b. ass'n	PERSON
ftr-485	181	3	sept. 28, 1989	DATE
ftr-485	181	4	21	DATE
ftr-485	182	1	2:11	TIME
ftr-485	185	1	27	CARDINAL
ftr-485	186	1	6% to 10%	PERCENT
ftr-485	186	2	6%	PERCENT
ftr-485	189	1	one	CARDINAL
ftr-485	190	1	29	CARDINAL
ftr-485	192	1	27	CARDINAL
ftr-485	194	1	28	CARDINAL
ftr-485	195	1	3-month	DATE
ftr-485	195	2	one	CARDINAL
ftr-485	196	1	3	CARDINAL
ftr-485	196	2	mctoaf d yl	ORG
ftr-485	196	3	24 22	CARDINAL
ftr-485	196	4	16 1975 1977	DATE
ftr-485	196	5	197 1931	DATE
ftr-485	196	6	1=3	CARDINAL
ftr-485	196	7	1021	CARDINAL
ftr-485	197	1	1=3	CARDINAL
ftr-485	197	2	6-~	CARDINAL
ftr-485	198	1	l.9	PERSON
ftr-485	199	1	23	CARDINAL
ftr-485	201	1	31.9	CARDINAL
ftr-485	201	2	1i .1	PERCENT
ftr-485	202	1	9%	PERCENT
ftr-485	202	2	2.4736 29	DATE
ftr-485	204	1	1995	DATE
ftr-485	204	2	florida	GPE
ftr-485	207	1	one	CARDINAL
ftr-485	210	1	m. u.s.	PERSON
ftr-485	210	2	3	CARDINAL
ftr-485	210	3	section 1.446-3(g)(6	LAW
ftr-485	211	1	u.s.	GPE
ftr-485	212	1	january 1, 1995	DATE
ftr-485	213	1	five	CARDINAL
ftr-485	213	2	annual	DATE
ftr-485	213	3	$100 million	MONEY
ftr-485	214	1	6%	PERCENT
ftr-485	214	2	$100 million	MONEY
ftr-485	214	3	annually	DATE
ftr-485	214	4	15,163,147	MONEY
ftr-485	214	5	january 1, 1995	DATE
ftr-485	215	1	10%	PERCENT
ftr-485	215	2	10%	PERCENT
ftr-485	215	3	annually	DATE
ftr-485	215	4	five	CARDINAL
ftr-485	215	5	annual	DATE
ftr-485	215	6	4,000,000	MONEY
ftr-485	215	7	4%	PERCENT
ftr-485	215	8	100,000,000).32	MONEY
ftr-485	217	1	1.446-3(h)(4	CARDINAL
ftr-485	217	2	5	CARDINAL
ftr-485	217	3	1. 31	DATE
ftr-485	218	1	1.446-3(h)(4	CARDINAL
ftr-485	218	2	5	CARDINAL
ftr-485	218	3	2 & 4. 32	DATE
ftr-485	219	1	1.446-3(g)(6	DATE
ftr-485	219	2	3	CARDINAL
ftr-485	220	1	10%	PERCENT
ftr-485	220	2	6%	PERCENT
ftr-485	221	1	+ $15,163,147	MONEY
ftr-485	222	1	2:11	TIME
ftr-485	222	2	15,163,147	MONEY
ftr-485	222	3	6%	PERCENT
ftr-485	222	4	annually	DATE
ftr-485	222	5	10%	PERCENT
ftr-485	223	1	two	CARDINAL
ftr-485	224	1	two	CARDINAL
ftr-485	224	2	interest.33	ORG
ftr-485	227	1	swap.36	GPE
ftr-485	227	2	section 1.446-3(g)(4	LAW
ftr-485	227	3	1	CARDINAL
ftr-485	229	1	london	GPE
ftr-485	230	1	7	CARDINAL
ftr-485	230	2	112	CARDINAL
ftr-485	231	1	33	CARDINAL
ftr-485	232	1	1.446-3(g)(4	CARDINAL
ftr-485	233	1	34	CARDINAL
ftr-485	234	1	d.	NORP
ftr-485	235	1	35	CARDINAL
ftr-485	237	1	1.446-3(g)(6	DATE
ftr-485	237	2	3(d	CARDINAL
ftr-485	238	1	37	CARDINAL
ftr-485	242	1	u.s.	GPE
ftr-485	244	1	38	CARDINAL
ftr-485	245	1	b. ass'n	PERSON
ftr-485	246	1	supra	PERSON
ftr-485	246	2	26	CARDINAL
ftr-485	246	3	21-22	DATE
ftr-485	247	1	19951	DATE
ftr-485	247	2	florida	GPE
ftr-485	248	1	39	CARDINAL
ftr-485	248	2	less than 9.1%	PERCENT
ftr-485	248	3	66.7%	PERCENT
ftr-485	248	4	15,163,147	MONEY
ftr-485	249	1	between 9.1%	PERCENT
ftr-485	249	2	66.7%	PERCENT
ftr-485	249	3	2	CARDINAL
ftr-485	250	1	4	CARDINAL
ftr-485	258	1	45	CARDINAL
ftr-485	258	2	origi39	ORG
ftr-485	259	1	treasury	ORG
ftr-485	260	1	lee a. sheppard	PERSON
ftr-485	260	2	60	CARDINAL
ftr-485	260	3	942	CARDINAL
ftr-485	260	4	943	CARDINAL
ftr-485	260	5	aug. 16, 1993	DATE
ftr-485	260	6	irs	ORG
ftr-485	260	7	alan b. munro	PERSON
ftr-485	260	8	jr.	PERSON
ftr-485	260	9	the aba financial transactions committee	ORG
ftr-485	260	10	aug. 6, 1993	DATE
ftr-485	261	1	40	CARDINAL
ftr-485	262	1	1.446-3(g)(6	DATE
ftr-485	262	2	2	CARDINAL
ftr-485	264	1	less than 9.1%	PERCENT
ftr-485	265	1	41	CARDINAL
ftr-485	266	1	32	CARDINAL
ftr-485	267	1	42	CARDINAL
ftr-485	268	1	between roughly 10% and 40%	PERCENT
ftr-485	268	2	9.1%	PERCENT
ftr-485	268	3	66.7%	PERCENT
ftr-485	269	1	43	CARDINAL
ftr-485	270	1	1.446-3(g)(4	CARDINAL
ftr-485	271	1	44	DATE
ftr-485	272	1	1.446-3(g)(6	DATE
ftr-485	273	1	stanley c. ruchelman	PERSON
ftr-485	273	2	u.s.	GPE
ftr-485	273	3	47	CARDINAL
ftr-485	274	1	235	CARDINAL
ftr-485	274	2	241	CARDINAL
ftr-485	274	3	1993	DATE
ftr-485	275	1	45	CARDINAL
ftr-485	276	1	1.446-3(g)(4	CARDINAL
ftr-485	277	1	46	DATE
ftr-485	278	1	the taxable year	DATE
ftr-485	278	2	the year	DATE
ftr-485	280	1	1.446-3(d	CARDINAL
ftr-485	281	1	2:11	TIME
ftr-485	283	1	u.s.	GPE
ftr-485	283	2	non-u.s.	GPE
ftr-485	284	1	3	CARDINAL
ftr-485	285	1	u.s.	GPE
ftr-485	285	2	u.s.	GPE
ftr-485	285	3	u.s.	GPE
ftr-485	285	4	the united states	GPE
ftr-485	285	5	u.s.	GPE
ftr-485	287	1	1.1221-2	CARDINAL
ftr-485	288	1	oid	ORG
ftr-485	289	1	1.1275-3(e	CARDINAL
ftr-485	289	2	6049	DATE
ftr-485	290	1	u.s.	GPE
ftr-485	291	1	conlon	ORG
ftr-485	291	2	supra	PERSON
ftr-485	291	3	5	CARDINAL
ftr-485	291	4	782	CARDINAL
ftr-485	291	5	andrea s. kramer	PERSON
ftr-485	291	6	the institute for international research	ORG
ftr-485	291	7	jan. 24. 1995	DATE
ftr-485	291	8	2	CARDINAL
ftr-485	291	9	investors & investments	ORG
ftr-485	291	10	1995	DATE
ftr-485	291	11	charles w. wheeler	PERSON
ftr-485	291	12	the institute for international research	ORG
ftr-485	291	13	jan. 23-24, 1995	DATE
ftr-485	291	14	2	CARDINAL
ftr-485	291	15	investors & investments	ORG
ftr-485	291	16	1995	DATE
ftr-485	292	1	48	CARDINAL
ftr-485	293	1	§§ 871(a	ORG
ftr-485	293	2	30%	PERCENT
ftr-485	293	3	u.s.	GPE
ftr-485	296	1	1441(c)(1	CARDINAL
ftr-485	297	1	1.1441-4(a)(i	CARDINAL
ftr-485	298	1	eci	PERSON
ftr-485	300	1	1.863-7(b)(3	DATE
ftr-485	301	1	49	DATE
ftr-485	302	1	paul r. mcdaniel & hugh j. ault	PERSON
ftr-485	302	2	united states international taxation	ORG
ftr-485	302	3	53	CARDINAL
ftr-485	302	4	1989	DATE
ftr-485	303	1	864	CARDINAL
ftr-485	304	1	1.864-4	CARDINAL
ftr-485	305	1	charles t. plambeck	PERSON
ftr-485	305	2	44	CARDINAL
ftr-485	306	1	527	CARDINAL
ftr-485	306	2	534	CARDINAL
ftr-485	306	3	1990	DATE
ftr-485	306	4	kopp & pross	ORG
ftr-485	306	5	24	CARDINAL
ftr-485	307	1	u.s.	GPE
ftr-485	308	1	eci	PERSON
ftr-485	308	2	4224	CARDINAL
ftr-485	308	3	u.s.	GPE
ftr-485	308	4	eci	PRODUCT
ftr-485	309	1	u.s.	GPE
ftr-485	310	1	robert h. dilworth et al.	PERSON
ftr-485	310	2	new united states	GPE
ftr-485	310	3	69	CARDINAL
ftr-485	310	4	343	CARDINAL
ftr-485	310	5	1991	DATE
ftr-485	311	1	19951	DATE
ftr-485	311	2	florida	GPE
ftr-485	312	1	non-u.s.	GPE
ftr-485	312	2	u.s.	GPE
ftr-485	312	3	u.s.	GPE
ftr-485	312	4	u.s.	GPE
ftr-485	312	5	the united states	GPE
ftr-485	313	1	u.s.	GPE
ftr-485	313	2	u.s.	GPE
ftr-485	313	3	n. u.s.	PERSON
ftr-485	313	4	u.s.	GPE
ftr-485	313	5	u.s.	GPE
ftr-485	313	6	30%	PERCENT
ftr-485	314	1	2	CARDINAL
ftr-485	316	1	greater than 9.1%	PERCENT
ftr-485	316	2	up to 30%	PERCENT
ftr-485	317	1	u.s.	GPE
ftr-485	317	2	u.s.	GPE
ftr-485	318	1	u.s.	GPE
ftr-485	318	2	u.s.	GPE
ftr-485	319	1	two	CARDINAL
ftr-485	324	1	50	CARDINAL
ftr-485	325	1	1.863-7(b)(1	CARDINAL
ftr-485	325	2	section 988(a)(3)(b)(i	LAW
ftr-485	326	1	988	CARDINAL
ftr-485	327	1	51	CARDINAL
ftr-485	328	1	52	DATE
ftr-485	330	1	2:11	TIME
ftr-485	332	1	irs	ORG
ftr-485	333	1	irs	ORG
ftr-485	335	1	u.s.	GPE
ftr-485	336	1	53	CARDINAL
ftr-485	337	1	871(h)(i	CARDINAL
ftr-485	337	2	881(c)(1	CARDINAL
ftr-485	337	3	871	CARDINAL
ftr-485	337	4	881	CARDINAL
ftr-485	337	5	section 1441(c)(9	LAW
ftr-485	337	6	section 871(h	LAW
ftr-485	338	1	54	CARDINAL
ftr-485	339	1	vincent m. aquilino	PERSON
ftr-485	339	2	esq	ORG
ftr-485	339	3	steven d. conlon	PERSON
ftr-485	339	4	esq.	GPE
ftr-485	339	5	sept. 20, 1991	DATE
ftr-485	340	1	hereinafter aquilino & conlon	ORG
ftr-485	340	2	stephen l gordon	PERSON
ftr-485	340	3	esq.	GPE
ftr-485	340	4	swaine & moore	ORG
ftr-485	340	5	karl t. walhi	PERSON
ftr-485	340	6	esq	ORG
ftr-485	340	7	sept. 27, 1991	DATE
ftr-485	341	1	irs	ORG
ftr-485	342	1	55	CARDINAL
ftr-485	343	1	1	CARDINAL
ftr-485	343	2	2	CARDINAL
ftr-485	343	3	u.s.	GPE
ftr-485	343	4	u.s.	GPE
ftr-485	345	1	first	ORDINAL
ftr-485	345	2	u.s.	GPE
ftr-485	345	3	2	CARDINAL
ftr-485	345	4	the united states	GPE
ftr-485	345	5	3	CARDINAL
ftr-485	345	6	u.s.	GPE
ftr-485	345	7	u.s.	GPE
ftr-485	347	1	1.163-5(c)(2)(i	QUANTITY
ftr-485	347	2	2	CARDINAL
ftr-485	347	3	3	CARDINAL
ftr-485	348	1	second	ORDINAL
ftr-485	348	2	1	CARDINAL
ftr-485	348	3	2	CARDINAL
ftr-485	348	4	3	CARDINAL
ftr-485	351	1	5f	CARDINAL
ftr-485	352	1	103-1	CARDINAL
ftr-485	353	1	second	ORDINAL
ftr-485	353	2	u.s.	GPE
ftr-485	353	3	u.s.	GPE
ftr-485	354	1	881(c)(2)(b)(ii	CARDINAL
ftr-485	355	1	19951	DATE
ftr-485	355	2	florida	GPE
ftr-485	356	1	6	CARDINAL
ftr-485	356	2	irs	ORG
ftr-485	356	3	1991	DATE
ftr-485	360	1	irs	ORG
ftr-485	361	1	non-u.s. bank	ORG
ftr-485	361	2	the united states	GPE
ftr-485	363	1	u.s.	GPE
ftr-485	363	2	irs	ORG
ftr-485	365	1	35a.9999-5(b	CARDINAL
ftr-485	365	2	9	CARDINAL
ftr-485	365	3	57	DATE
ftr-485	366	1	aquilino & conlon letter	ORG
ftr-485	366	2	54	DATE
ftr-485	366	3	4	CARDINAL
ftr-485	366	4	58	DATE
ftr-485	367	1	sean becketti	PERSON
ftr-485	368	1	rev	PERSON
ftr-485	369	1	fed	ORG
ftr-485	370	1	kansas city	GPE
ftr-485	370	2	third quarter 1993	DATE
ftr-485	370	3	27	DATE
ftr-485	371	1	1992	DATE
ftr-485	371	2	$8.6 trillion	MONEY
ftr-485	372	1	33	DATE
ftr-485	374	1	1992	DATE
ftr-485	374	2	$150 billion	MONEY
ftr-485	375	1	d.	NORP
ftr-485	378	1	32	DATE
ftr-485	379	1	1993	DATE
ftr-485	380	1	59	DATE
ftr-485	381	1	60	CARDINAL
ftr-485	385	1	9421027	DATE
ftr-485	385	2	feb. 24, 1994	DATE
ftr-485	386	1	u.s.	GPE
ftr-485	388	1	2:11	TIME
ftr-485	389	1	u.s.	GPE
ftr-485	389	2	u.s.	GPE
ftr-485	389	3	u.s.	GPE
ftr-485	390	1	greater than 9.1%	PERCENT
ftr-485	391	1	entities.65	PERSON
ftr-485	392	1	u.s.	GPE
ftr-485	394	1	' 61	DATE
ftr-485	394	2	1441	CARDINAL
ftr-485	394	3	1442	CARDINAL
ftr-485	395	1	u.s.	GPE
ftr-485	395	2	michael rosenberg	PERSON
ftr-485	396	1	u.s.	GPE
ftr-485	397	1	int'l rev	PERSON
ftr-485	397	2	apr. 1995	DATE
ftr-485	397	3	3	CARDINAL
ftr-485	397	4	62	DATE
ftr-485	399	1	annual	DATE
ftr-485	401	1	63	DATE
ftr-485	402	1	1.446-3(g)(4	CARDINAL
ftr-485	403	1	64	DATE
ftr-485	404	1	irc §§ 1441(a	ORG
ftr-485	404	2	1442	CARDINAL
ftr-485	407	1	1.1441-6(a	CARDINAL
ftr-485	409	1	65	CARDINAL
ftr-485	410	1	24 b.t.a	QUANTITY
ftr-485	410	2	291	CARDINAL
ftr-485	410	3	296	CARDINAL
ftr-485	411	1	66	CARDINAL
ftr-485	412	1	§ 7701(a)(16	ORG
ftr-485	413	1	1.1441-7(a	MONEY
ftr-485	414	1	67	CARDINAL
ftr-485	416	1	1	CARDINAL
ftr-485	416	2	joseph isenbergh	PERSON
ftr-485	416	3	'1 14.2	DATE
ftr-485	416	4	415	CARDINAL
ftr-485	416	5	1990	DATE
ftr-485	417	1	david i. kempler	PERSON
ftr-485	417	2	united states tax	ORG
ftr-485	418	1	int'l f., june 1995	PERSON
ftr-485	418	2	47	DATE
ftr-485	418	3	the united states	GPE
ftr-485	419	1	68	CARDINAL
ftr-485	421	1	1.1441-7(b)(2	MONEY
ftr-485	422	1	69	CARDINAL
ftr-485	423	1	6672	DATE
ftr-485	424	1	301.6672	CARDINAL
ftr-485	424	2	70	CARDINAL
ftr-485	425	1	irc §§	ORG
ftr-485	425	2	6662, 6663	DATE
ftr-485	426	1	71	CARDINAL
ftr-485	426	2	1042	CARDINAL
ftr-485	426	3	1042s	DATE
ftr-485	428	1	1.1461-2(b	DATE
ftr-485	429	1	19951	DATE
ftr-485	429	2	florida	GPE
ftr-485	430	1	u.s.	GPE
ftr-485	430	2	greater than 9.1%	PERCENT
ftr-485	432	1	u.s.	GPE
ftr-485	439	1	30%	PERCENT
ftr-485	441	1	one	CARDINAL
ftr-485	443	1	15,163,147	MONEY
ftr-485	445	1	1.1461-2(c)(2)(ii	CARDINAL
ftr-485	446	1	6302	DATE
ftr-485	447	1	72	DATE
ftr-485	448	1	1.446-3(g)(6	DATE
ftr-485	448	2	3(d	CARDINAL
ftr-485	449	1	2:11	TIME
ftr-485	449	2	january 1, 1995):13	DATE
ftr-485	449	3	1995	DATE
ftr-485	449	4	$ 4,000,000 $	MONEY
ftr-485	449	5	1,516,315	MONEY
ftr-485	449	6	2,483,685	MONEY
ftr-485	449	7	1996	DATE
ftr-485	449	8	4,000,000	CARDINAL
ftr-485	449	9	1,267,946	CARDINAL
ftr-485	449	10	994,741	CARDINAL
ftr-485	449	11	1998	DATE
ftr-485	449	12	4,000,000	CARDINAL
ftr-485	449	13	4,000,000 363,636 3,636,364 $20,000,000 $4,836,853 $15,163,147	MONEY
ftr-485	449	14	10%	PERCENT
ftr-485	449	15	annually	DATE
ftr-485	452	1	each year	DATE
ftr-485	453	1	a particular year	DATE
ftr-485	454	1	10%	PERCENT
ftr-485	454	2	the first year	DATE
ftr-485	454	3	$4 million	MONEY
ftr-485	454	4	10%	PERCENT
ftr-485	454	5	$100 million	MONEY
ftr-485	454	6	6%	PERCENT
ftr-485	454	7	$100 million	MONEY
ftr-485	454	8	1,516,315	MONEY
ftr-485	455	1	74	CARDINAL
ftr-485	456	1	6%	PERCENT
ftr-485	456	2	6%	PERCENT
ftr-485	457	1	1,516,315	MONEY
ftr-485	457	2	up to 30%	PERCENT
ftr-485	457	3	1,516,315	MONEY
ftr-485	459	1	73	CARDINAL
ftr-485	461	1	1.446-3(g)(6	DATE
ftr-485	462	1	74	CARDINAL
ftr-485	463	1	30%	PERCENT
ftr-485	463	2	454,896	MONEY
ftr-485	464	1	75	CARDINAL
ftr-485	465	1	6%	PERCENT
ftr-485	467	1	8%	PERCENT
ftr-485	467	2	the first year	DATE
ftr-485	467	3	1,516,315	MONEY
ftr-485	468	1	19951	DATE
ftr-485	468	2	florida	GPE
ftr-485	469	1	two	CARDINAL
ftr-485	469	2	10%	PERCENT
ftr-485	469	3	10%	PERCENT
ftr-485	469	4	15,163,147	MONEY
ftr-485	469	5	five	CARDINAL
ftr-485	469	6	annual	DATE
ftr-485	469	7	$4 million	MONEY
ftr-485	470	1	6%	PERCENT
ftr-485	470	2	first	ORDINAL
ftr-485	470	3	the first year	DATE
ftr-485	470	4	$4 million	MONEY
ftr-485	470	5	10%	PERCENT
ftr-485	470	6	$100 million	MONEY
ftr-485	470	7	6%	PERCENT
ftr-485	470	8	$4 million	MONEY
ftr-485	471	1	two	CARDINAL
ftr-485	471	2	n, n's	ORG
ftr-485	471	3	m. nevertheless	PERSON
ftr-485	471	4	6%	PERCENT
ftr-485	471	5	the first year	DATE
ftr-485	471	6	each year	DATE
ftr-485	472	1	3.5%	PERCENT
ftr-485	472	2	76	DATE
ftr-485	478	1	163	CARDINAL
ftr-485	480	1	308	CARDINAL
ftr-485	480	2	488	CARDINAL
ftr-485	480	3	498	CARDINAL
ftr-485	480	4	1940	DATE
ftr-485	484	1	jolla park, inc	GPE
ftr-485	485	1	94	CARDINAL
ftr-485	485	2	384	CARDINAL
ftr-485	485	3	392	CARDINAL
ftr-485	485	4	1990	DATE
ftr-485	487	1	393	CARDINAL
ftr-485	488	1	u.s.	GPE
ftr-485	488	2	1441	DATE
ftr-485	489	1	1994	DATE
ftr-485	489	2	1442	CARDINAL
ftr-485	489	3	482	CARDINAL
ftr-485	490	1	central de gas de chihuahua	ORG
ftr-485	490	2	s.a.	GPE
ftr-485	491	1	102	CARDINAL
ftr-485	491	2	515	CARDINAL
ftr-485	491	3	519	CARDINAL
ftr-485	491	4	1994	DATE
ftr-485	492	1	casa de la jolla park	ORG
ftr-485	493	1	it.7	GPE
ftr-485	493	2	oid	ORG
ftr-485	495	1	alvin warren	PERSON
ftr-485	495	2	u.s.	GPE
ftr-485	499	1	warren	PERSON
ftr-485	501	1	482	CARDINAL
ftr-485	502	1	482	CARDINAL
ftr-485	503	1	one	CARDINAL
ftr-485	503	2	482	CARDINAL
ftr-485	504	1	482	CARDINAL
ftr-485	505	1	richard c. stark	PERSON
ftr-485	505	2	michael e. baillif	PERSON
ftr-485	506	1	section 482	LAW
ftr-485	507	1	82	CARDINAL
ftr-485	508	1	j.	PERSON
ftr-485	508	2	178	CARDINAL
ftr-485	508	3	1995j	DATE
ftr-485	509	1	79	CARDINAL
ftr-485	510	1	1.446-3(g)(4	CARDINAL
ftr-485	511	1	80	CARDINAL
ftr-485	512	1	oid	ORG
ftr-485	513	1	1273(a)(i	CARDINAL
ftr-485	514	1	81	CARDINAL
ftr-485	516	1	1275(a	DATE
ftr-485	518	1	115	CARDINAL
ftr-485	518	2	856	CARDINAL
ftr-485	518	3	3rd	ORDINAL
ftr-485	519	1	cir	PERSON
ftr-485	520	1	1940	DATE
ftr-485	523	1	82	CARDINAL
ftr-485	524	1	warren	PERSON
ftr-485	524	2	supra	PERSON
ftr-485	524	3	5	CARDINAL
ftr-485	524	4	83	DATE
ftr-485	525	1	463	CARDINAL
ftr-485	525	2	19951	DATE
ftr-485	526	1	florida	GPE
ftr-485	527	1	warren	PERSON
ftr-485	529	1	85	CARDINAL
ftr-485	532	1	"s vi	PERSON
ftr-485	532	2	u.s.	GPE
ftr-485	532	3	at least two	CARDINAL
ftr-485	533	1	84	CARDINAL
ftr-485	534	1	473	CARDINAL
ftr-485	535	1	85	CARDINAL
ftr-485	536	1	1.1275-4	CARDINAL
ftr-485	536	2	irs	ORG
ftr-485	536	3	december 16, 1994	DATE
ftr-485	537	1	edward d. kleinbard et al.	PERSON
ftr-485	537	2	66	CARDINAL
ftr-485	537	3	723	CARDINAL
ftr-485	537	4	jan. 30, 1995	DATE
ftr-485	538	1	86	CARDINAL
ftr-485	540	1	1.1275-4(e	CARDINAL
ftr-485	541	1	irs	ORG
ftr-485	543	1	1.446-3	CARDINAL
ftr-485	544	1	irs	ORG
ftr-485	546	1	1.446-3(f)(2)(vi	CARDINAL
ftr-485	548	1	88	CARDINAL
ftr-485	549	1	u.s.	GPE
ftr-485	550	1	2:11	TIME
ftr-485	550	2	u.s.	GPE
ftr-485	553	1	100	MONEY
ftr-485	553	2	u.s.	GPE
ftr-485	553	3	15%	PERCENT
ftr-485	553	4	35%	PERCENT
ftr-485	553	5	100	MONEY
ftr-485	554	1	15	MONEY
ftr-485	554	2	the united states	GPE
ftr-485	554	3	35	MONEY
ftr-485	554	4	100	MONEY
ftr-485	554	5	50	MONEY
ftr-485	554	6	50%	PERCENT
ftr-485	555	1	the united states	GPE
ftr-485	555	2	35%	PERCENT
ftr-485	560	1	u.s.	GPE
ftr-485	563	1	1989	DATE
ftr-485	563	2	new york	GPE
ftr-485	563	3	u.s.	GPE
ftr-485	564	1	9	CARDINAL
ftr-485	564	2	89	CARDINAL
ftr-485	564	3	n.y. st.	GPE
ftr-485	565	1	26	CARDINAL
ftr-485	565	2	33	DATE
ftr-485	567	1	1.863-7	DATE
ftr-485	567	2	19951	DATE
ftr-485	568	1	florida	GPE
ftr-485	569	1	u.s.	GPE
ftr-485	569	2	one	CARDINAL
ftr-485	569	3	states,90	ORG
ftr-485	569	4	oecd	ORG
ftr-485	570	1	the united states	GPE
ftr-485	571	1	the united states	GPE
ftr-485	571	2	30%	PERCENT
ftr-485	571	3	canada	GPE
ftr-485	571	4	25%	PERCENT
ftr-485	572	1	91	CARDINAL
ftr-485	576	1	90	CARDINAL
ftr-485	577	1	two	CARDINAL
ftr-485	579	1	91	CARDINAL
ftr-485	580	1	vogel states	PERSON
ftr-485	580	2	today	DATE
ftr-485	581	1	klaus vogel	PERSON
ftr-485	581	2	2	CARDINAL
ftr-485	581	3	2nd	ORDINAL
ftr-485	581	4	1991	DATE
ftr-485	584	1	92	CARDINAL
ftr-485	585	1	iii-vi	PERSON
ftr-485	586	1	n	ORG
ftr-485	587	1	n	ORG
ftr-485	587	2	the united states	GPE
ftr-485	589	1	supra	PERSON
ftr-485	590	1	oecd	ORG
ftr-485	590	2	3	CARDINAL
ftr-485	590	3	93	CARDINAL
ftr-485	591	1	the united states	GPE
ftr-485	591	2	u.s.	GPE
ftr-485	592	1	iv.1	ORG
ftr-485	593	1	canadian	NORP
ftr-485	594	1	john m. ulmer	PERSON
ftr-485	594	2	john a. zinn	PERSON
ftr-485	594	3	canada	GPE
ftr-485	594	4	22	CARDINAL
ftr-485	594	5	3 (1995	DATE
ftr-485	596	1	2:11	TIME
ftr-485	597	1	definition.-interest	PERSON
ftr-485	597	2	article 1 1	LAW
ftr-485	597	3	oecd	ORG
ftr-485	597	4	the u.s.	ORG
ftr-485	597	5	treasury	ORG
ftr-485	598	1	oecd	ORG
ftr-485	599	1	oecd	ORG
ftr-485	600	1	oecd	ORG
ftr-485	602	1	2	CARDINAL
ftr-485	603	1	klaus vogel	PERSON
ftr-485	604	1	94	CARDINAL
ftr-485	605	1	oecd	ORG
ftr-485	605	2	1994	DATE
ftr-485	606	1	1994	DATE
ftr-485	606	2	oecd	ORG
ftr-485	607	1	95	CARDINAL
ftr-485	607	2	1994	DATE
ftr-485	608	1	oecd	ORG
ftr-485	608	2	3	CARDINAL
ftr-485	610	1	3	CARDINAL
ftr-485	610	2	united states	ORG
ftr-485	610	3	june 16, 1981	DATE
ftr-485	611	1	2	CARDINAL
ftr-485	612	1	1981	DATE
ftr-485	612	2	u.s.	GPE
ftr-485	613	1	1981	DATE
ftr-485	613	2	u.s.	GPE
ftr-485	613	3	1977	DATE
ftr-485	614	1	treasury department news release	ORG
ftr-485	614	2	ivb-1900	PERSON
ftr-485	614	3	july 17, 1992	DATE
ftr-485	616	1	96	CARDINAL
ftr-485	616	2	1994	DATE
ftr-485	617	1	oecd	ORG
ftr-485	617	2	3	CARDINAL
ftr-485	618	1	1i	CARDINAL
ftr-485	619	1	1.	CARDINAL
ftr-485	620	1	97	CARDINAL
ftr-485	621	1	1	CARDINAL
ftr-485	622	1	2	CARDINAL
ftr-485	622	2	98	CARDINAL
ftr-485	623	1	d.	NORP
ftr-485	624	1	99	CARDINAL
ftr-485	625	1	slightly fewer than one-half	CARDINAL
ftr-485	625	2	u.s.	GPE
ftr-485	625	3	u.s.	GPE
ftr-485	626	1	article 11(1	LAW
ftr-485	627	1	vogel dtc	PERSON
ftr-485	628	1	supra	PERSON
ftr-485	628	2	91	CARDINAL
ftr-485	628	3	22	DATE
ftr-485	628	4	1994	DATE
ftr-485	628	5	oecd	ORG
ftr-485	628	6	3	CARDINAL
ftr-485	629	1	23	CARDINAL
ftr-485	630	1	6-7	CARDINAL
ftr-485	630	2	100	CARDINAL
ftr-485	631	1	vogel dtc	PERSON
ftr-485	631	2	supra	PERSON
ftr-485	631	3	91	CARDINAL
ftr-485	631	4	19	CARDINAL
ftr-485	631	5	1995	DATE
ftr-485	631	6	florida	GPE
ftr-485	633	1	3	CARDINAL
ftr-485	636	1	' 2	DATE
ftr-485	636	2	the united states	GPE
ftr-485	637	1	oecd	ORG
ftr-485	638	1	one	CARDINAL
ftr-485	638	2	' 4	DATE
ftr-485	639	1	5	CARDINAL
ftr-485	639	2	at least four	CARDINAL
ftr-485	640	1	two	CARDINAL
ftr-485	641	1	6 101	CARDINAL
ftr-485	642	1	102	CARDINAL
ftr-485	642	2	1994	DATE
ftr-485	642	3	oecd	ORG
ftr-485	642	4	3	CARDINAL
ftr-485	643	1	11	CARDINAL
ftr-485	644	1	1	CARDINAL
ftr-485	644	2	103	CARDINAL
ftr-485	644	3	1994	DATE
ftr-485	645	1	oecd	ORG
ftr-485	645	2	94	CARDINAL
ftr-485	647	1	29	CARDINAL
ftr-485	648	1	104	ORG
ftr-485	649	1	john f. avery jones et al.	PERSON
ftr-485	649	2	article 3(2	LAW
ftr-485	649	3	oecd	ORG
ftr-485	650	1	14 (1984	DATE
ftr-485	651	1	105	CARDINAL
ftr-485	652	1	vogel	PERSON
ftr-485	652	2	two	CARDINAL
ftr-485	653	1	vogel dtc	PERSON
ftr-485	653	2	supra	PERSON
ftr-485	653	3	91	CARDINAL
ftr-485	653	4	4	CARDINAL
ftr-485	653	5	106	CARDINAL
ftr-485	655	1	1994	DATE
ftr-485	655	2	oecd	ORG
ftr-485	655	3	94	CARDINAL
ftr-485	656	1	25	CARDINAL
ftr-485	656	2	29	DATE
ftr-485	656	3	138	CARDINAL
ftr-485	658	1	2:11	TIME
ftr-485	658	2	the united states	GPE
ftr-485	660	1	oecd	ORG
ftr-485	661	1	i8	ORG
ftr-485	661	2	oecd	ORG
ftr-485	661	3	first	ORDINAL
ftr-485	661	4	3	CARDINAL
ftr-485	664	1	article 11(3	LAW
ftr-485	665	1	the united states	GPE
ftr-485	667	1	the united states	GPE
ftr-485	667	2	' 107	DATE
ftr-485	669	1	kramer	PERSON
ftr-485	669	2	7	CARDINAL
ftr-485	670	1	1434	DATE
ftr-485	672	1	oecd	ORG
ftr-485	672	2	1994	DATE
ftr-485	672	3	oecd	ORG
ftr-485	673	1	supra	PERSON
ftr-485	673	2	94	CARDINAL
ftr-485	674	1	60	CARDINAL
ftr-485	674	2	108	CARDINAL
ftr-485	677	1	25	CARDINAL
ftr-485	679	1	one	CARDINAL
ftr-485	680	1	oecd	ORG
ftr-485	682	1	109	CARDINAL
ftr-485	682	2	1994	DATE
ftr-485	682	3	oecd	ORG
ftr-485	682	4	3	CARDINAL
ftr-485	683	1	11	CARDINAL
ftr-485	684	1	21	CARDINAL
ftr-485	685	1	110	CARDINAL
ftr-485	686	1	il-vi	PERSON
ftr-485	688	1	111	CARDINAL
ftr-485	692	1	9421027	DATE
ftr-485	692	2	feb. 24, 1994	DATE
ftr-485	693	1	supra	PERSON
ftr-485	693	2	60	CARDINAL
ftr-485	694	1	u.s.	GPE
ftr-485	694	2	u.s.	GPE
ftr-485	694	3	u.s.	GPE
ftr-485	695	1	19951	DATE
ftr-485	695	2	florida	GPE
ftr-485	697	1	the united states	GPE
ftr-485	698	1	u.s.	GPE
ftr-485	699	1	2	CARDINAL
ftr-485	700	1	3	CARDINAL
ftr-485	701	1	one	CARDINAL
ftr-485	702	1	article 11(3	LAW
ftr-485	702	2	4	CARDINAL
ftr-485	703	1	oecd	ORG
ftr-485	703	2	article 11	LAW
ftr-485	708	1	the united states	GPE
ftr-485	710	1	article 11 of the oecd	LAW
ftr-485	713	1	112	CARDINAL
ftr-485	714	1	oecd	ORG
ftr-485	715	1	1994	DATE
ftr-485	715	2	oecd	ORG
ftr-485	715	3	3	CARDINAL
ftr-485	716	1	1	CARDINAL
ftr-485	717	1	24	CARDINAL
ftr-485	718	1	113	CARDINAL
ftr-485	718	2	1994	DATE
ftr-485	719	1	oecd	ORG
ftr-485	719	2	94	CARDINAL
ftr-485	721	1	139	CARDINAL
ftr-485	721	2	114	CARDINAL
ftr-485	722	1	109	CARDINAL
ftr-485	722	2	115	CARDINAL
ftr-485	723	1	1994	DATE
ftr-485	724	1	oecd	ORG
ftr-485	724	2	3	CARDINAL
ftr-485	725	1	11	CARDINAL
ftr-485	726	1	21	CARDINAL
ftr-485	727	1	1963	DATE
ftr-485	728	1	2:11	TIME
ftr-485	728	2	oecd	ORG
ftr-485	729	1	6	CARDINAL
ftr-485	729	2	article 11	LAW
ftr-485	729	3	article 7 (	LAW
ftr-485	729	4	article 21	LAW
ftr-485	729	5	article 13	LAW
ftr-485	730	1	117	CARDINAL
ftr-485	730	2	oecd	ORG
ftr-485	730	3	7	CARDINAL
ftr-485	730	4	21	CARDINAL
ftr-485	731	1	8 1	DATE
ftr-485	731	2	article 11	LAW
ftr-485	733	1	9	CARDINAL
ftr-485	734	1	one	CARDINAL
ftr-485	734	2	one	CARDINAL
ftr-485	735	1	2	CARDINAL
ftr-485	735	2	article 7	LAW
ftr-485	736	1	116	CARDINAL
ftr-485	736	2	1994	DATE
ftr-485	737	1	oecd	ORG
ftr-485	737	2	94	CARDINAL
ftr-485	739	1	29	CARDINAL
ftr-485	740	1	60	CARDINAL
ftr-485	741	1	117	CARDINAL
ftr-485	742	1	article 13	LAW
ftr-485	743	1	118	CARDINAL
ftr-485	743	2	1994	DATE
ftr-485	744	1	oecd	ORG
ftr-485	744	2	3	CARDINAL
ftr-485	745	1	7	CARDINAL
ftr-485	745	2	1	CARDINAL
ftr-485	746	1	21	CARDINAL
ftr-485	746	2	12	CARDINAL
ftr-485	748	1	kopp & pross	ORG
ftr-485	748	2	24	CARDINAL
ftr-485	749	1	378	CARDINAL
ftr-485	750	1	u.s.	GPE
ftr-485	750	2	u.s.	GPE
ftr-485	752	1	119	CARDINAL
ftr-485	753	1	the united states	GPE
ftr-485	753	2	between 9.1%	PERCENT
ftr-485	753	3	66.7%	PERCENT
ftr-485	755	1	120	CARDINAL
ftr-485	755	2	supra	PERSON
ftr-485	755	3	67	CARDINAL
ftr-485	755	4	38.7	CARDINAL
ftr-485	755	5	354	CARDINAL
ftr-485	756	1	vogel dtc	PERSON
ftr-485	756	2	supra	PERSON
ftr-485	756	3	91	CARDINAL
ftr-485	757	1	321	CARDINAL
ftr-485	757	2	19951	DATE
ftr-485	757	3	florida	GPE
ftr-485	759	1	article 7	LAW
ftr-485	762	1	article 7 "	LAW
ftr-485	762	2	article 11.	LAW
ftr-485	762	3	21	CARDINAL
ftr-485	762	4	article 7(7	LAW
ftr-485	763	1	' 22	DATE
ftr-485	763	2	article 11	LAW
ftr-485	763	3	article 7	LAW
ftr-485	763	4	3	CARDINAL
ftr-485	763	5	article 7 may	LAW
ftr-485	763	6	oecd	ORG
ftr-485	764	1	'24	DATE
ftr-485	764	2	article 7 and a source state	LAW
ftr-485	764	3	u.s.	GPE
ftr-485	764	4	article 11.	LAW
ftr-485	765	1	3	CARDINAL
ftr-485	765	2	article 21	LAW
ftr-485	766	1	article 7	LAW
ftr-485	766	2	article 11	LAW
ftr-485	767	1	article 7	LAW
ftr-485	768	1	article 7 nor article 11	LAW
ftr-485	769	1	under 121	DATE
ftr-485	770	1	vogel dtc	PERSON
ftr-485	770	2	supra	PERSON
ftr-485	770	3	91	CARDINAL
ftr-485	770	4	377	CARDINAL
ftr-485	770	5	122	CARDINAL
ftr-485	770	6	1994	DATE
ftr-485	771	1	oecd	ORG
ftr-485	771	2	3	CARDINAL
ftr-485	772	1	7	CARDINAL
ftr-485	773	1	7	CARDINAL
ftr-485	773	2	123	CARDINAL
ftr-485	775	1	the united states	GPE
ftr-485	777	1	87	CARDINAL
ftr-485	777	2	180	CARDINAL
ftr-485	778	1	1981	DATE
ftr-485	778	2	u.s.	GPE
ftr-485	778	3	article 7	LAW
ftr-485	779	1	d.	NORP
ftr-485	779	2	1981	DATE
ftr-485	779	3	u.s.	GPE
ftr-485	779	4	95	CARDINAL
ftr-485	780	1	7	CARDINAL
ftr-485	783	1	87	CARDINAL
ftr-485	784	1	the united states	GPE
ftr-485	784	2	kramer	PERSON
ftr-485	784	3	7	CARDINAL
ftr-485	784	4	1434-35	DATE
ftr-485	785	1	124	CARDINAL
ftr-485	785	2	1994	DATE
ftr-485	786	1	oecd	ORG
ftr-485	786	2	94	CARDINAL
ftr-485	788	1	140	CARDINAL
ftr-485	789	1	2:11	TIME
ftr-485	790	1	6	CARDINAL
ftr-485	790	2	article 21	LAW
ftr-485	790	3	oecd	ORG
ftr-485	791	1	2 7	DATE
ftr-485	791	2	7	CARDINAL
ftr-485	791	3	21	DATE
ftr-485	793	1	2 9	DATE
ftr-485	798	1	the united states	GPE
ftr-485	798	2	the united states	GPE
ftr-485	798	3	the united states	GPE
ftr-485	798	4	1	CARDINAL
ftr-485	799	1	u.s.	GPE
ftr-485	800	1	130	CARDINAL
ftr-485	801	1	article 7 or 21	LAW
ftr-485	801	2	125	CARDINAL
ftr-485	802	1	supra	PERSON
ftr-485	802	2	67	CARDINAL
ftr-485	802	3	41.4-41.5	CARDINAL
ftr-485	802	4	421	CARDINAL
ftr-485	802	5	vogel dtc	PERSON
ftr-485	802	6	supra	PERSON
ftr-485	802	7	91	CARDINAL
ftr-485	803	1	13	CARDINAL
ftr-485	803	2	729	CARDINAL
ftr-485	804	1	126	CARDINAL
ftr-485	805	1	article 21	LAW
ftr-485	806	1	1994	DATE
ftr-485	807	1	oecd	ORG
ftr-485	807	2	3	CARDINAL
ftr-485	808	1	21	CARDINAL
ftr-485	809	1	1	CARDINAL
ftr-485	809	2	1981	DATE
ftr-485	809	3	u.s.	GPE
ftr-485	809	4	95	CARDINAL
ftr-485	810	1	21	CARDINAL
ftr-485	811	1	1	CARDINAL
ftr-485	811	2	vogel dtc	PERSON
ftr-485	811	3	supra	PERSON
ftr-485	811	4	91	CARDINAL
ftr-485	812	1	21	CARDINAL
ftr-485	813	1	911	CARDINAL
ftr-485	813	2	article 21's	LAW
ftr-485	814	1	127	CARDINAL
ftr-485	814	2	1994	DATE
ftr-485	815	1	oecd	ORG
ftr-485	815	2	94	CARDINAL
ftr-485	817	1	157	CARDINAL
ftr-485	818	1	128	CARDINAL
ftr-485	818	2	1994	DATE
ftr-485	819	1	oecd	ORG
ftr-485	819	2	3	CARDINAL
ftr-485	820	1	7	CARDINAL
ftr-485	821	1	21	DATE
ftr-485	822	1	1	CARDINAL
ftr-485	822	2	1981	DATE
ftr-485	822	3	u.s.	GPE
ftr-485	822	4	95	CARDINAL
ftr-485	823	1	7	CARDINAL
ftr-485	825	1	21	CARDINAL
ftr-485	826	1	i. 129.	PERSON
ftr-485	826	2	1994	DATE
ftr-485	827	1	oecd	ORG
ftr-485	827	2	94	CARDINAL
ftr-485	829	1	157	CARDINAL
ftr-485	830	1	approximately one-half	CARDINAL
ftr-485	830	2	u.s.	GPE
ftr-485	831	1	klaus vogel et	PERSON
ftr-485	831	2	al.. united states	ORG
ftr-485	832	1	21	CARDINAL
ftr-485	833	1	1	CARDINAL
ftr-485	833	2	1993	DATE
ftr-485	834	1	130	CARDINAL
ftr-485	835	1	the united states	GPE
ftr-485	836	1	19951	DATE
ftr-485	836	2	florida	GPE
ftr-485	838	1	article 23	LAW
ftr-485	839	1	132	CARDINAL
ftr-485	839	2	article 23	LAW
ftr-485	840	1	article 11	LAW
ftr-485	840	2	7	CARDINAL
ftr-485	840	3	21	CARDINAL
ftr-485	841	1	7 or 21	DATE
ftr-485	841	2	article 23	LAW
ftr-485	841	3	n	ORG
ftr-485	841	4	article 23	LAW
ftr-485	841	5	article 11	LAW
ftr-485	842	1	article 23	LAW
ftr-485	843	1	article 23	LAW
ftr-485	843	2	the united states	GPE
ftr-485	844	1	article 23	LAW
ftr-485	846	1	the united states	GPE
ftr-485	850	1	131	CARDINAL
ftr-485	851	1	vogel dtc	PERSON
ftr-485	851	2	supra	PERSON
ftr-485	851	3	91	CARDINAL
ftr-485	851	4	128	CARDINAL
ftr-485	852	1	132	CARDINAL
ftr-485	852	2	d.	NORP
ftr-485	853	1	23	CARDINAL
ftr-485	854	1	oecd	ORG
ftr-485	854	2	two	CARDINAL
ftr-485	855	1	insofar	PERSON
ftr-485	855	2	23	CARDINAL
ftr-485	855	3	23	CARDINAL
ftr-485	855	4	1994	DATE
ftr-485	855	5	oecd	ORG
ftr-485	855	6	3	CARDINAL
ftr-485	856	1	19	CARDINAL
ftr-485	857	1	133	CARDINAL
ftr-485	858	1	vogel dtc	PERSON
ftr-485	858	2	supra	PERSON
ftr-485	858	3	91	CARDINAL
ftr-485	859	1	23	CARDINAL
ftr-485	859	2	961	CARDINAL
ftr-485	860	1	134	CARDINAL
ftr-485	861	1	klaus vogel	PERSON
ftr-485	862	1	11	CARDINAL
ftr-485	862	2	67.1	CARDINAL
ftr-485	862	3	3d	CARDINAL
ftr-485	863	1	1996	DATE
ftr-485	864	1	vogel dtc	PERSON
ftr-485	864	2	supra	PERSON
ftr-485	864	3	91	CARDINAL
ftr-485	864	4	655	CARDINAL
ftr-485	865	1	2:11	TIME
ftr-485	867	1	f. qualification	PERSON
ftr-485	869	1	article 3(2	LAW
ftr-485	870	1	'36	DATE
ftr-485	871	1	article 3(2	LAW
ftr-485	872	1	one	CARDINAL
ftr-485	873	1	'37	CARDINAL
ftr-485	876	1	one	CARDINAL
ftr-485	878	1	article 3(2	LAW
ftr-485	880	1	135	CARDINAL
ftr-485	881	1	vogel dtc	PERSON
ftr-485	881	2	supra	PERSON
ftr-485	881	3	91	CARDINAL
ftr-485	881	4	134	CARDINAL
ftr-485	881	5	a. jones et al.	PERSON
ftr-485	881	6	104	CARDINAL
ftr-485	882	1	136	CARDINAL
ftr-485	883	1	1994	DATE
ftr-485	884	1	oecd	ORG
ftr-485	884	2	3	CARDINAL
ftr-485	885	1	3	CARDINAL
ftr-485	886	1	2	CARDINAL
ftr-485	886	2	1981	DATE
ftr-485	886	3	u.s.	GPE
ftr-485	886	4	95	CARDINAL
ftr-485	887	1	3	CARDINAL
ftr-485	888	1	2	CARDINAL
ftr-485	888	2	article 3(2	LAW
ftr-485	889	1	137	CARDINAL
ftr-485	890	1	klaus vogel	PERSON
ftr-485	891	1	4	CARDINAL
ftr-485	891	2	int'l tax & bus	ORG
ftr-485	892	1	1 (	CARDINAL
ftr-485	892	2	1986	DATE
ftr-485	893	1	138	CARDINAL
ftr-485	894	1	vogel dtc	PERSON
ftr-485	894	2	supra	PERSON
ftr-485	894	3	91	CARDINAL
ftr-485	894	4	135-42	CARDINAL
ftr-485	894	5	article 3(2	LAW
ftr-485	894	6	article 3(2	LAW
ftr-485	895	1	139	CARDINAL
ftr-485	896	1	j.f	GPE
ftr-485	896	2	avery jones	PERSON
ftr-485	896	3	aptirc bull	PERSON
ftr-485	896	4	aug. 1993	DATE
ftr-485	896	5	282	CARDINAL
ftr-485	896	6	jones et al.	PERSON
ftr-485	896	7	104	CARDINAL
ftr-485	896	8	19951	DATE
ftr-485	897	1	florida	GPE
ftr-485	897	2	article 11 so	LAW
ftr-485	901	1	40	CARDINAL
ftr-485	901	2	article 3(2	LAW
ftr-485	902	1	article 3(2	LAW
ftr-485	904	1	article 25 of the model conventions	LAW
ftr-485	904	2	two	CARDINAL
ftr-485	905	1	4	ORG
ftr-485	906	1	'42	PERSON
ftr-485	908	1	43 140	CARDINAL
ftr-485	909	1	the united states	GPE
ftr-485	910	1	141	CARDINAL
ftr-485	910	2	1994	DATE
ftr-485	911	1	oecd	ORG
ftr-485	911	2	3	CARDINAL
ftr-485	912	1	25	CARDINAL
ftr-485	913	1	1.	CARDINAL
ftr-485	913	2	142	CARDINAL
ftr-485	914	1	j.f	GPE
ftr-485	914	2	avery jones et al.	ORG
ftr-485	914	3	oecd	ORG
ftr-485	914	4	1979	DATE
ftr-485	915	1	333	CARDINAL
ftr-485	915	2	336	CARDINAL
ftr-485	915	3	sanford h. goldberg	PERSON
ftr-485	915	4	40	CARDINAL
ftr-485	916	1	431	CARDINAL
ftr-485	916	2	433	CARDINAL
ftr-485	916	3	1986	DATE
ftr-485	916	4	vogel et al.	PERSON
ftr-485	916	5	129	CARDINAL
ftr-485	916	6	25	CARDINAL
ftr-485	916	7	article 25	LAW
ftr-485	917	1	143	CARDINAL
ftr-485	919	1	2:11	TIME
ftr-485	919	2	1	CARDINAL
ftr-485	921	1	the united states	GPE
ftr-485	922	1	4 5	CARDINAL
ftr-485	925	1	two	CARDINAL
ftr-485	925	2	article 25.1'	LAW
ftr-485	926	1	one	CARDINAL
ftr-485	927	1	article 25	LAW
ftr-485	928	1	144	CARDINAL
ftr-485	928	2	1994	DATE
ftr-485	929	1	oecd	ORG
ftr-485	929	2	3	CARDINAL
ftr-485	930	1	25	CARDINAL
ftr-485	931	1	1	CARDINAL
ftr-485	931	2	1981	DATE
ftr-485	931	3	u.s.	GPE
ftr-485	932	1	95	CARDINAL
ftr-485	933	1	25	CARDINAL
ftr-485	934	1	1	CARDINAL
ftr-485	934	2	145	CARDINAL
ftr-485	935	1	u.s.	GPE
ftr-485	935	2	proc	PERSON
ftr-485	936	1	91-23	CARDINAL
ftr-485	936	2	534	CARDINAL
ftr-485	936	3	95-9, 1995-7	DATE
ftr-485	937	1	57	CARDINAL
ftr-485	937	2	feb. 13	DATE
ftr-485	938	1	joseph l. andrus et al	PERSON
ftr-485	938	2	irs	ORG
ftr-485	938	3	50	CARDINAL
ftr-485	938	4	1279	CARDINAL
ftr-485	938	5	mar. 18, 1991	DATE
ftr-485	938	6	robert t. cole	PERSON
ftr-485	938	7	james e. croker jr.	PERSON
ftr-485	938	8	u.s.	GPE
ftr-485	938	9	irs	ORG
ftr-485	938	10	10	CARDINAL
ftr-485	938	11	541	CARDINAL
ftr-485	938	12	feb. 13, 1995	DATE
ftr-485	939	1	146	CARDINAL
ftr-485	940	1	jones et al.	PERSON
ftr-485	940	2	142	CARDINAL
ftr-485	940	3	335	CARDINAL
ftr-485	940	4	vogel et al.	ORG
ftr-485	940	5	usitt	ORG
ftr-485	940	6	supra	PERSON
ftr-485	940	7	129	CARDINAL
ftr-485	940	8	24-30	DATE
ftr-485	941	1	147	CARDINAL
ftr-485	948	1	148	CARDINAL
ftr-485	949	1	three	CARDINAL
ftr-485	949	2	article 25	LAW
ftr-485	950	1	jones ct al.	PERSON
ftr-485	950	2	142	CARDINAL
ftr-485	950	3	335	CARDINAL
ftr-485	950	4	vogel et al.	ORG
ftr-485	950	5	us'itt	ORG
ftr-485	950	6	supra	PERSON
ftr-485	950	7	129	CARDINAL
ftr-485	951	1	25	CARDINAL
ftr-485	951	2	149	CARDINAL
ftr-485	951	3	1994	DATE
ftr-485	952	1	oecd	ORG
ftr-485	952	2	3	CARDINAL
ftr-485	953	1	25	CARDINAL
ftr-485	954	1	3	CARDINAL
ftr-485	954	2	1981	DATE
ftr-485	954	3	u.s.	GPE
ftr-485	955	1	95	CARDINAL
ftr-485	956	1	25	CARDINAL
ftr-485	957	1	3	CARDINAL
ftr-485	957	2	first	ORDINAL
ftr-485	957	3	two	CARDINAL
ftr-485	958	1	19951	DATE
ftr-485	958	2	florida	GPE
ftr-485	959	1	50	CARDINAL
ftr-485	961	1	'52	DATE
ftr-485	961	2	u.s.	GPE
ftr-485	962	1	oecd	ORG
ftr-485	964	1	2	CARDINAL
ftr-485	964	2	procedures.-despite	PRODUCT
ftr-485	967	1	'55	CARDINAL
ftr-485	967	2	at least two years	DATE
ftr-485	967	3	156	CARDINAL
ftr-485	971	1	previous years	DATE
ftr-485	971	2	150	CARDINAL
ftr-485	972	1	vogel et al.	PERSON
ftr-485	972	2	usitt	ORG
ftr-485	972	3	supra	PERSON
ftr-485	972	4	129	CARDINAL
ftr-485	972	5	24-30	DATE
ftr-485	972	6	151	CARDINAL
ftr-485	972	7	1981	DATE
ftr-485	973	1	u.s.	GPE
ftr-485	973	2	95	CARDINAL
ftr-485	974	1	25	CARDINAL
ftr-485	975	1	3.	CARDINAL
ftr-485	975	2	152	CARDINAL
ftr-485	976	1	jones et al.	PERSON
ftr-485	976	2	142	CARDINAL
ftr-485	976	3	335	CARDINAL
ftr-485	976	4	vogel et al.	ORG
ftr-485	976	5	129	CARDINAL
ftr-485	976	6	25	CARDINAL
ftr-485	976	7	153	CARDINAL
ftr-485	976	8	1981	DATE
ftr-485	977	1	u.s.	GPE
ftr-485	977	2	95	CARDINAL
ftr-485	978	1	25	CARDINAL
ftr-485	980	1	154	CARDINAL
ftr-485	980	2	1994	DATE
ftr-485	981	1	oecd	ORG
ftr-485	981	2	3	CARDINAL
ftr-485	982	1	25	CARDINAL
ftr-485	983	1	33	CARDINAL
ftr-485	983	2	d.	NORP
ftr-485	984	1	32	CARDINAL
ftr-485	985	1	vogel et al.	PERSON
ftr-485	986	1	vogel et al.	PERSON
ftr-485	986	2	usitt	ORG
ftr-485	986	3	supra	PERSON
ftr-485	986	4	129	CARDINAL
ftr-485	986	5	25-31	DATE
ftr-485	986	6	155	CARDINAL
ftr-485	987	1	proc	PERSON
ftr-485	988	1	91-23	CARDINAL
ftr-485	988	2	145	CARDINAL
ftr-485	989	1	156	CARDINAL
ftr-485	990	1	vogel et al.	PERSON
ftr-485	990	2	129	CARDINAL
ftr-485	990	3	25-20	CARDINAL
ftr-485	990	4	u.s.	GPE
ftr-485	991	1	2:11	TIME
ftr-485	991	2	a closed year	DATE
ftr-485	991	3	an open year	DATE
ftr-485	992	1	the united states	GPE
ftr-485	996	1	article 25	LAW
ftr-485	997	1	oecd	ORG
ftr-485	998	1	-6 2	DATE
ftr-485	1001	1	63	CARDINAL
ftr-485	1002	1	157	CARDINAL
ftr-485	1003	1	25	CARDINAL
ftr-485	1003	2	158	CARDINAL
ftr-485	1004	1	proc	PERSON
ftr-485	1005	1	91-23	CARDINAL
ftr-485	1005	2	145	CARDINAL
ftr-485	1006	1	6	CARDINAL
ftr-485	1007	1	159	CARDINAL
ftr-485	1008	1	vogel et al.	PERSON
ftr-485	1008	2	129	CARDINAL
ftr-485	1008	3	25	CARDINAL
ftr-485	1008	4	160	CARDINAL
ftr-485	1010	1	25	CARDINAL
ftr-485	1011	1	161	CARDINAL
ftr-485	1011	2	1994	DATE
ftr-485	1012	1	oecd	ORG
ftr-485	1012	2	3	CARDINAL
ftr-485	1013	1	25	CARDINAL
ftr-485	1014	1	2	CARDINAL
ftr-485	1014	2	1981	DATE
ftr-485	1014	3	u.s.	GPE
ftr-485	1014	4	95	CARDINAL
ftr-485	1015	1	25	CARDINAL
ftr-485	1016	1	2	CARDINAL
ftr-485	1016	2	1994	DATE
ftr-485	1016	3	oecd	ORG
ftr-485	1016	4	3	CARDINAL
ftr-485	1017	1	25	CARDINAL
ftr-485	1018	1	26	CARDINAL
ftr-485	1019	1	162	CARDINAL
ftr-485	1019	2	1994	DATE
ftr-485	1020	1	oecd	ORG
ftr-485	1020	2	3	CARDINAL
ftr-485	1021	1	25	CARDINAL
ftr-485	1022	1	45	CARDINAL
ftr-485	1022	2	163	CARDINAL
ftr-485	1022	3	proc	PERSON
ftr-485	1023	1	91-22	CARDINAL
ftr-485	1023	2	1991-1	DATE
ftr-485	1023	3	526	CARDINAL
ftr-485	1023	4	1995	DATE
ftr-485	1025	1	u.s.	GPE
ftr-485	1027	1	94-40, 1994-4	DATE
ftr-485	1027	2	kathleen matthews	PERSON
ftr-485	1027	3	u.s.	GPE
ftr-485	1027	4	canadian	NORP
ftr-485	1027	5	8	CARDINAL
ftr-485	1027	6	1362	CARDINAL
ftr-485	1027	7	23, 1994	DATE
ftr-485	1027	8	kopp & pross	ORG
ftr-485	1027	9	24	CARDINAL
ftr-485	1027	10	380	CARDINAL
ftr-485	1027	11	49	CARDINAL
ftr-485	1028	1	supra	PERSON
ftr-485	1028	2	44	DATE
ftr-485	1028	3	253	CARDINAL
ftr-485	1028	4	19951	DATE
ftr-485	1029	1	florida	GPE
ftr-485	1029	2	u.s.	GPE
ftr-485	1030	1	9.1%	PERCENT
ftr-485	1032	1	the united states	GPE
ftr-485	1032	2	zero	CARDINAL
ftr-485	1032	3	the united states	GPE
ftr-485	1032	4	u.s.	GPE
ftr-485	1038	1	the united states	GPE
ftr-485	1039	1	section 881 (c)(3)(a	LAW
ftr-485	1042	1	section 1.446-3(g)(4	LAW
ftr-485	1043	1	residence,'65 u.s.	ORG
ftr-485	1044	1	164	CARDINAL
ftr-485	1046	1	1.446-3(g)(4	CARDINAL
ftr-485	1046	2	6	CARDINAL
ftr-485	1047	1	9.1%	PERCENT
ftr-485	1047	2	1.446-3(g)(4	CARDINAL
ftr-485	1047	3	956	CARDINAL
ftr-485	1047	4	165	CARDINAL
ftr-485	1048	1	1.863-7(b)(1	CARDINAL
ftr-485	1050	1	2:11	TIME
ftr-485	1050	2	two years	DATE
ftr-485	1051	1	u.s.	GPE
ftr-485	1057	1	u.s.	GPE
ftr-485	1058	1	article 7 or 21	LAW
ftr-485	1058	2	one	CARDINAL
ftr-485	1061	1	article 7	LAW
ftr-485	1061	2	article 21 of the models	LAW
ftr-485	1062	1	u.s.	GPE
ftr-485	1062	2	n	ORG
ftr-485	1068	1	19951	DATE
ftr-485	1068	2	florida	GPE
ftr-485	1068	3	article 23.	LAW
ftr-485	1071	1	67	CARDINAL
ftr-485	1078	1	one	CARDINAL
ftr-485	1080	1	166	CARDINAL
ftr-485	1080	2	the united states	GPE
ftr-485	1081	1	1.446-(3)(d	CARDINAL
ftr-485	1082	1	1.863-7(b)(3	DATE
ftr-485	1084	1	the united states	GPE
ftr-485	1084	2	u.s.	GPE
ftr-485	1084	3	u.s.	GPE
ftr-485	1085	1	167	CARDINAL
ftr-485	1086	1	article 21 of the models	LAW
ftr-485	1087	1	article 21	LAW
ftr-485	1090	1	2:11	TIME
ftr-485	1092	1	63	CARDINAL
ftr-485	1094	1	16 9	DATE
ftr-485	1094	2	the united states	GPE
ftr-485	1096	1	70	CARDINAL
ftr-485	1096	2	the united states	GPE
ftr-485	1099	1	1	CARDINAL
ftr-485	1099	2	1994	DATE
ftr-485	1099	3	h. 361	LAW
ftr-485	1100	1	the house committee on energy and commerce	ORG
ftr-485	1100	2	103d	CARDINAL
ftr-485	1100	3	2d	CARDINAL
ftr-485	1101	1	10, 1994	DATE
ftr-485	1101	2	richard c. breeden	PERSON
ftr-485	1101	3	e. gerald corrigan	PERSON
ftr-485	1101	4	dennis weatherstone	PERSON
ftr-485	1102	1	169	CARDINAL
ftr-485	1103	1	gao	PERSON
ftr-485	1103	2	i. the	PERSON
ftr-485	1104	1	103	CARDINAL
ftr-485	1105	1	u.s.	GPE
ftr-485	1106	1	123-29	DATE
ftr-485	1106	2	170	CARDINAL
ftr-485	1107	1	1994	DATE
ftr-485	1107	2	s. 241	ORG
ftr-485	1108	1	senate	ORG
ftr-485	1108	2	103d	CARDINAL
ftr-485	1108	3	2d	DATE
ftr-485	1109	1	may 19, 1994	DATE
ftr-485	1109	2	charles a. bowsher	PERSON
ftr-485	1109	3	the united states	GPE
ftr-485	1110	1	1995	DATE
ftr-485	1110	2	florida	GPE
ftr-485	1111	1	the united states	GPE
ftr-485	1113	1	the united states	GPE
ftr-485	1114	1	the united states	GPE
ftr-485	1116	1	first	ORDINAL
ftr-485	1122	1	171	CARDINAL
ftr-485	1123	1	u.s.	GPE
ftr-485	1124	1	cosgrove	PERSON
ftr-485	1124	2	supra	PERSON
ftr-485	1124	3	4	CARDINAL
ftr-485	1124	4	g-2 (	ORG
ftr-485	1124	5	treasury	ORG
ftr-485	1124	6	cynthia beerbower	PERSON
ftr-485	1124	7	may 19, 1995	DATE
ftr-485	1125	1	2:11	TIME