id	sid	eid	entity	type
ftr-489	1	1	florida	GPE
ftr-489	2	1	november 1992	DATE
ftr-489	2	2	2	CARDINAL
ftr-489	2	3	sanford h. goldberg	PERSON
ftr-489	2	4	peter a. glicklich	PERSON
ftr-489	2	5	i.	PERSON
ftr-489	2	6	the united states	GPE
ftr-489	2	7	the last quarter century	DATE
ftr-489	6	1	u.s.	GPE
ftr-489	6	2	article 24 of the 1981	LAW
ftr-489	6	3	u.s.	GPE
ftr-489	6	4	1981	DATE
ftr-489	6	5	u.s.	GPE
ftr-489	6	6	1963	DATE
ftr-489	6	7	1963	DATE
ftr-489	6	8	oecd	ORG
ftr-489	7	1	1977	DATE
ftr-489	7	2	sanford h. goldberg	PERSON
ftr-489	7	3	peter a. glicklich	PERSON
ftr-489	7	4	roberts & holland	ORG
ftr-489	7	5	new york city	GPE
ftr-489	7	6	washington	GPE
ftr-489	7	7	d.c.	GPE
ftr-489	8	1	1	CARDINAL
ftr-489	8	2	u.s.	GPE
ftr-489	9	1	14, 1953	DATE
ftr-489	10	1	u.s.-austl	CARDINAL
ftr-489	11	1	4	CARDINAL
ftr-489	11	2	2274	CARDINAL
ftr-489	11	3	dec. 30, 1936	DATE
ftr-489	11	4	50	CARDINAL
ftr-489	12	1	1399	CARDINAL
ftr-489	12	2	apr.	DATE
ftr-489	12	3	27, 1932	DATE
ftr-489	12	4	u.s.-fr.	GPE
ftr-489	12	5	49	CARDINAL
ftr-489	12	6	3145	CARDINAL
ftr-489	12	7	mar. 30. 1955	DATE
ftr-489	13	1	u.s.-italy,	ORG
ftr-489	13	2	7	CARDINAL
ftr-489	13	3	2999	CARDINAL
ftr-489	13	4	16, 1954	DATE
ftr-489	15	1	6	CARDINAL
ftr-489	15	2	149	CARDINAL
ftr-489	15	3	june 13, 1949	DATE
ftr-489	15	4	u.s.-nor.	GPE
ftr-489	15	5	2	CARDINAL
ftr-489	15	6	2323	CARDINAL
ftr-489	15	7	florida	GPE
ftr-489	15	8	1977	DATE
ftr-489	15	9	oecd	ORG
ftr-489	15	10	article 24	LAW
ftr-489	16	1	1963	DATE
ftr-489	16	2	oecd	ORG
ftr-489	16	3	1977	DATE
ftr-489	16	4	oecd	ORG
ftr-489	17	1	article 24 of the 1981	LAW
ftr-489	17	2	u.s.	GPE
ftr-489	17	3	article 24 of the 1977	LAW
ftr-489	17	4	oecd	ORG
ftr-489	17	5	appendix b.	PERSON
ftr-489	19	1	the u.s. treasury department	ORG
ftr-489	19	2	u.s.	GPE
ftr-489	21	1	u.s.	GPE
ftr-489	24	1	congress	ORG
ftr-489	24	2	congress	ORG
ftr-489	27	1	the united states	GPE
ftr-489	27	2	u.s.	GPE
ftr-489	28	1	dec. 22, 1966	DATE
ftr-489	28	2	18	CARDINAL
ftr-489	28	3	3091	DATE
ftr-489	29	1	2	CARDINAL
ftr-489	29	2	robert j. patrick	PERSON
ftr-489	29	3	jr.	PERSON
ftr-489	29	4	the united states	GPE
ftr-489	29	5	oecd	ORG
ftr-489	29	6	10	CARDINAL
ftr-489	30	1	613	CARDINAL
ftr-489	30	2	705	CARDINAL
ftr-489	30	3	1978	DATE
ftr-489	31	1	australian	NORP
ftr-489	32	1	55-57	CARDINAL
ftr-489	33	1	3	CARDINAL
ftr-489	33	2	james g. o'brien	PERSON
ftr-489	33	3	10	CARDINAL
ftr-489	34	1	545	CARDINAL
ftr-489	34	2	612	CARDINAL
ftr-489	34	3	1978	DATE
ftr-489	35	1	1:2	CARDINAL
ftr-489	35	2	nondiscrimnination a.	ORG
ftr-489	35	3	the end of the nineteenth century	DATE
ftr-489	36	1	the american law institute	ORG
ftr-489	39	1	nationals7	ORG
ftr-489	40	1	the united states	GPE
ftr-489	41	1	891	CARDINAL
ftr-489	41	2	896	CARDINAL
ftr-489	41	3	4	CARDINAL
ftr-489	43	1	24	CARDINAL
ftr-489	43	2	1977	DATE
ftr-489	44	1	1977	DATE
ftr-489	44	2	oecd	ORG
ftr-489	44	3	1963	DATE
ftr-489	44	4	1977	DATE
ftr-489	44	5	oecd	ORG
ftr-489	45	1	24	CARDINAL
ftr-489	46	1	1(2	CARDINAL
ftr-489	47	1	kluwer 1987	ORG
ftr-489	48	1	1977	DATE
ftr-489	48	2	oecd	ORG
ftr-489	49	1	london	GPE
ftr-489	50	1	5	CARDINAL
ftr-489	50	2	american law institute	ORG
ftr-489	50	3	united states	GPE
ftr-489	50	4	253	CARDINAL
ftr-489	50	5	1992	DATE
ftr-489	51	1	6	CARDINAL
ftr-489	53	1	1977	DATE
ftr-489	53	2	oecd	ORG
ftr-489	53	3	1981	DATE
ftr-489	53	4	u.s.	GPE
ftr-489	54	1	1977	DATE
ftr-489	54	2	oecd	ORG
ftr-489	54	3	4	CARDINAL
ftr-489	55	1	24	CARDINAL
ftr-489	56	1	1-2	CARDINAL
ftr-489	56	2	u.s.	GPE
ftr-489	57	1	24	CARDINAL
ftr-489	58	1	1-2	CARDINAL
ftr-489	58	2	1981	DATE
ftr-489	59	1	1981	DATE
ftr-489	59	2	u.s.	GPE
ftr-489	60	1	142	CARDINAL
ftr-489	61	1	19921	DATE
ftr-489	61	2	florida	GPE
ftr-489	61	3	the united states	GPE
ftr-489	61	4	u.s.	GPE
ftr-489	61	5	u.s.	GPE
ftr-489	62	1	article 24 of the 1981	LAW
ftr-489	62	2	u.s.	GPE
ftr-489	62	3	four	CARDINAL
ftr-489	63	1	1	CARDINAL
ftr-489	63	2	one	CARDINAL
ftr-489	63	3	second	ORDINAL
ftr-489	63	4	second	ORDINAL
ftr-489	64	1	9 2	CARDINAL
ftr-489	65	1	3	CARDINAL
ftr-489	65	2	one	CARDINAL
ftr-489	65	3	one	CARDINAL
ftr-489	65	4	second	ORDINAL
ftr-489	65	5	first	ORDINAL
ftr-489	65	6	first	ORDINAL
ftr-489	66	1	4	CARDINAL
ftr-489	66	2	one	CARDINAL
ftr-489	66	3	second	ORDINAL
ftr-489	66	4	first	ORDINAL
ftr-489	66	5	first	ORDINAL
ftr-489	67	1	2 8	DATE
ftr-489	68	1	section 891	LAW
ftr-489	68	2	section 896	LAW
ftr-489	69	1	9.	CARDINAL
ftr-489	69	2	1981	DATE
ftr-489	69	3	u.s.	GPE
ftr-489	69	4	7	CARDINAL
ftr-489	70	1	24	CARDINAL
ftr-489	71	1	1	CARDINAL
ftr-489	72	1	10	CARDINAL
ftr-489	72	2	1981	DATE
ftr-489	73	1	u.s.	GPE
ftr-489	73	2	7	CARDINAL
ftr-489	74	1	24	CARDINAL
ftr-489	75	1	3. 11	CARDINAL
ftr-489	75	2	1981	DATE
ftr-489	75	3	u.s.	GPE
ftr-489	75	4	7	CARDINAL
ftr-489	76	1	24	CARDINAL
ftr-489	77	1	5	CARDINAL
ftr-489	77	2	12	CARDINAL
ftr-489	77	3	1981	DATE
ftr-489	77	4	u.s.	GPE
ftr-489	77	5	7	CARDINAL
ftr-489	78	1	24	CARDINAL
ftr-489	79	1	4.	CARDINAL
ftr-489	80	1	1:2	CARDINAL
ftr-489	80	2	u.s.	GPE
ftr-489	81	1	1981	DATE
ftr-489	81	2	u.s.	GPE
ftr-489	81	3	one	CARDINAL
ftr-489	82	1	4	CARDINAL
ftr-489	83	1	5	CARDINAL
ftr-489	83	2	d. concenzs	PERSON
ftr-489	83	3	1981	DATE
ftr-489	83	4	u.s.	GPE
ftr-489	84	1	the united states	GPE
ftr-489	85	1	canada	GPE
ftr-489	85	2	australia	GPE
ftr-489	85	3	new zealand	GPE
ftr-489	85	4	1981	DATE
ftr-489	85	5	u.s.	GPE
ftr-489	86	1	japan	GPE
ftr-489	87	1	article 23	LAW
ftr-489	87	2	1982	DATE
ftr-489	87	3	three	CARDINAL
ftr-489	87	4	1981	DATE
ftr-489	87	5	u.s.	GPE
ftr-489	87	6	2	CARDINAL
ftr-489	87	7	13	CARDINAL
ftr-489	87	8	1981	DATE
ftr-489	88	1	u.s.	GPE
ftr-489	88	2	7	CARDINAL
ftr-489	89	1	2	CARDINAL
ftr-489	90	1	1.	CARDINAL
ftr-489	90	2	14	CARDINAL
ftr-489	90	3	1981	DATE
ftr-489	91	1	u.s.	GPE
ftr-489	91	2	7	CARDINAL
ftr-489	92	1	24	CARDINAL
ftr-489	93	1	1. 15	CARDINAL
ftr-489	95	1	sept. 26. 1980	DATE
ftr-489	98	1	10	CARDINAL
ftr-489	99	1	1.087	CARDINAL
ftr-489	99	2	24	DATE
ftr-489	99	3	16	CARDINAL
ftr-489	100	1	1977	DATE
ftr-489	100	2	oecd	ORG
ftr-489	101	1	supra	PERSON
ftr-489	101	2	4	CARDINAL
ftr-489	102	1	24	CARDINAL
ftr-489	103	1	61	CARDINAL
ftr-489	104	1	17	CARDINAL
ftr-489	104	2	1977	DATE
ftr-489	104	3	oecd	ORG
ftr-489	104	4	4	CARDINAL
ftr-489	105	1	24	CARDINAL
ftr-489	106	1	65	CARDINAL
ftr-489	107	1	18	CARDINAL
ftr-489	108	1	august 6. 1982	DATE
ftr-489	109	1	u.s.-austl.	GPE
ftr-489	110	1	23	CARDINAL
ftr-489	111	1	2-4	CARDINAL
ftr-489	112	1	t.i.a.s	PERSON
ftr-489	112	2	10,773	CARDINAL
ftr-489	112	3	50-52	CARDINAL
ftr-489	112	4	u.s.-austl	ORDINAL
ftr-489	114	1	19921	DATE
ftr-489	114	2	florida	GPE
ftr-489	114	3	third	ORDINAL
ftr-489	115	1	3	CARDINAL
ftr-489	116	1	4	CARDINAL
ftr-489	116	2	one	CARDINAL
ftr-489	117	1	2	CARDINAL
ftr-489	117	2	australia	GPE
ftr-489	117	3	1982	DATE
ftr-489	117	4	1982	DATE
ftr-489	117	5	u.s.	GPE
ftr-489	118	1	1982	DATE
ftr-489	118	2	u.s.	GPE
ftr-489	118	3	australian	NORP
ftr-489	118	4	third	ORDINAL
ftr-489	119	1	3	CARDINAL
ftr-489	120	1	1982.19	CARDINAL
ftr-489	120	2	4	CARDINAL
ftr-489	120	3	one	CARDINAL
ftr-489	121	1	4	CARDINAL
ftr-489	121	2	19	CARDINAL
ftr-489	122	1	july 23, 1982	DATE
ftr-489	123	1	23	CARDINAL
ftr-489	123	2	t.i.a.s	GPE
ftr-489	123	3	10,772	CARDINAL
ftr-489	125	1	new zealand	GPE
ftr-489	125	2	oecd	ORG
ftr-489	126	1	new zealand	GPE
ftr-489	127	1	20	CARDINAL
ftr-489	128	1	the u.s. treasury department's	ORG
ftr-489	128	2	u.s.-austl	CARDINAL
ftr-489	130	1	treasury	ORG
ftr-489	131	1	u.s.-austl	CARDINAL
ftr-489	132	1	fed	ORG
ftr-489	133	1	15,062	CARDINAL
ftr-489	133	2	15,069	CARDINAL
ftr-489	134	1	1:2	CARDINAL
ftr-489	134	2	4	CARDINAL
ftr-489	134	3	u.s.	GPE
ftr-489	135	1	australia	GPE
ftr-489	136	1	article 24 of the 1981	LAW
ftr-489	136	2	u.s.	GPE
ftr-489	137	1	australia	GPE
ftr-489	138	1	australia	GPE
ftr-489	139	1	australia	GPE
ftr-489	139	2	australia	GPE
ftr-489	139	3	australia	GPE
ftr-489	140	1	australia	GPE
ftr-489	141	1	australia	GPE
ftr-489	142	1	australia	GPE
ftr-489	142	2	article 24 of the 1981	LAW
ftr-489	142	3	u.s.	GPE
ftr-489	144	1	ali	PERSON
ftr-489	144	2	ali	PERSON
ftr-489	145	1	ali	PERSON
ftr-489	145	2	21	CARDINAL
ftr-489	147	1	sanford h. goldberg	PERSON
ftr-489	148	1	39	CARDINAL
ftr-489	148	2	1986	DATE
ftr-489	148	3	sanford h. goldberg	PERSON
ftr-489	148	4	40	CARDINAL
ftr-489	149	1	431	CARDINAL
ftr-489	149	2	1986	DATE
ftr-489	150	1	22	CARDINAL
ftr-489	151	1	yamaha motor corp.	ORG
ftr-489	152	1	v. united states	GPE
ftr-489	152	2	779	CARDINAL
ftr-489	153	1	610	CARDINAL
ftr-489	153	2	1992	DATE
ftr-489	153	3	sanford h. goldberg	PERSON
ftr-489	153	4	seth b. goldstein	PERSON
ftr-489	153	5	u.s.	GPE
ftr-489	153	6	irs	ORG
ftr-489	153	7	40	CARDINAL
ftr-489	154	1	1992	DATE
ftr-489	155	1	23	CARDINAL
ftr-489	157	1	supra	PERSON
ftr-489	157	2	15	CARDINAL
ftr-489	158	1	24	CARDINAL
ftr-489	161	1	5	CARDINAL
ftr-489	161	2	19921	DATE
ftr-489	162	1	florida	GPE
ftr-489	163	1	the united states	GPE
ftr-489	164	1	canada	GPE
ftr-489	164	2	1981	DATE
ftr-489	164	3	u.s.	GPE
ftr-489	164	4	canada	GPE
ftr-489	165	1	australia	GPE
ftr-489	165	2	canada	GPE
ftr-489	166	1	xxv(2	ORG
ftr-489	166	2	third	ORDINAL
ftr-489	166	3	one	CARDINAL
ftr-489	166	4	third	ORDINAL
ftr-489	166	5	canadian	NORP
ftr-489	167	1	2s	CARDINAL
ftr-489	167	2	zealand29	ORG
ftr-489	167	3	7	CARDINAL
ftr-489	167	4	25	CARDINAL
ftr-489	168	1	canadian	NORP
ftr-489	168	2	john crosbie	PERSON
ftr-489	169	1	americans	NORP
ftr-489	172	1	bna daily tax report	ORG
ftr-489	172	2	mar. 20, 1991	DATE
ftr-489	173	1	26	CARDINAL
ftr-489	174	1	supra	PERSON
ftr-489	174	2	15	CARDINAL
ftr-489	176	1	2	CARDINAL
ftr-489	176	2	t.i.a.s	GPE
ftr-489	177	1	11,087	CARDINAL
ftr-489	177	2	23	CARDINAL
ftr-489	177	3	27	CARDINAL
ftr-489	180	1	supra	PERSON
ftr-489	180	2	15	CARDINAL
ftr-489	182	1	5	CARDINAL
ftr-489	182	2	28	CARDINAL
ftr-489	183	1	supra	PERSON
ftr-489	183	2	18	CARDINAL
ftr-489	183	3	29	CARDINAL
ftr-489	184	1	supra	PERSON
ftr-489	184	2	19	CARDINAL
ftr-489	186	1	supra	PERSON
ftr-489	186	2	15	CARDINAL
ftr-489	188	1	1:2	CARDINAL
ftr-489	190	1	u.s.	GPE
ftr-489	190	2	1977	DATE
ftr-489	190	3	1981	DATE
ftr-489	190	4	u.s.	GPE
ftr-489	190	5	the u.s. treasury department	ORG
ftr-489	190	6	u.s.	GPE
ftr-489	190	7	nine	CARDINAL
ftr-489	191	1	u.s.	GPE
ftr-489	194	1	u.s.	GPE
ftr-489	195	1	one	CARDINAL
ftr-489	198	1	u.s.	GPE
ftr-489	202	1	31	CARDINAL
ftr-489	203	1	t.d.	PERSON
ftr-489	204	1	july 17. 1992	DATE
ftr-489	205	1	92-13	CARDINAL
ftr-489	205	2	cch 146.416	PERSON
ftr-489	206	1	oecd	ORG
ftr-489	206	2	1992	DATE
ftr-489	206	3	1992	DATE
ftr-489	207	1	32	CARDINAL
ftr-489	208	1	u.s.	GPE
ftr-489	211	1	1	CARDINAL
ftr-489	212	1	u.s.	GPE
ftr-489	214	1	19921	DATE
ftr-489	214	2	florida	GPE
ftr-489	215	1	three	CARDINAL
ftr-489	215	2	1	CARDINAL
ftr-489	215	3	2	CARDINAL
ftr-489	215	4	3	CARDINAL
ftr-489	217	1	the united states	GPE
ftr-489	219	1	the supreme court	ORG
ftr-489	219	2	davis v. michigan	PERSON
ftr-489	221	1	36	CARDINAL
ftr-489	221	2	two	CARDINAL
ftr-489	222	1	the davis court	ORG
ftr-489	222	2	t]he	CARDINAL
ftr-489	223	1	38	CARDINAL
ftr-489	224	1	1977	DATE
ftr-489	224	2	oecd	ORG
ftr-489	224	3	1	CARDINAL
ftr-489	224	4	33	CARDINAL
ftr-489	226	1	new york	GPE
ftr-489	226	2	336	CARDINAL
ftr-489	226	3	1949	DATE
ftr-489	227	1	34	CARDINAL
ftr-489	228	1	dandridge v. williams	PERSON
ftr-489	229	1	397	CARDINAL
ftr-489	229	2	471	CARDINAL
ftr-489	229	3	1970	DATE
ftr-489	230	1	35	CARDINAL
ftr-489	230	2	ronald d. rotunda &	PERSON
ftr-489	230	3	john e. nowak	PERSON
ftr-489	230	4	14	DATE
ftr-489	230	5	4th	ORDINAL
ftr-489	230	6	1991	DATE
ftr-489	231	1	36	CARDINAL
ftr-489	232	1	davis v. michigan	PERSON
ftr-489	232	2	489	CARDINAL
ftr-489	232	3	803	CARDINAL
ftr-489	232	4	816	CARDINAL
ftr-489	232	5	1989	DATE
ftr-489	232	6	iowa	GPE
ftr-489	232	7	112	CARDINAL
ftr-489	232	8	1992	DATE
ftr-489	234	1	davis	ORG
ftr-489	234	2	489	CARDINAL
ftr-489	234	3	u.s.	GPE
ftr-489	234	4	816	CARDINAL
ftr-489	235	1	38	CARDINAL
ftr-489	237	1	1:2	CARDINAL
ftr-489	237	2	2	CARDINAL
ftr-489	237	3	3	CARDINAL
ftr-489	237	4	the united states	GPE
ftr-489	237	5	u.s.	GPE
ftr-489	238	1	40	CARDINAL
ftr-489	239	1	oecd	ORG
ftr-489	239	2	1977	DATE
ftr-489	239	3	oecd	ORG
ftr-489	240	1	state.4	ORG
ftr-489	241	1	oecd	ORG
ftr-489	242	1	the united states	GPE
ftr-489	242	2	section 501	LAW
ftr-489	242	3	section 50 1(c	LAW
ftr-489	243	1	u.s.	GPE
ftr-489	243	2	entities.44	ORG
ftr-489	243	3	the united states	GPE
ftr-489	244	1	39	CARDINAL
ftr-489	244	2	1977	DATE
ftr-489	244	3	oecd	ORG
ftr-489	244	4	4	CARDINAL
ftr-489	244	5	24	CARDINAL
ftr-489	244	6	4. 40	CARDINAL
ftr-489	245	1	1977	DATE
ftr-489	245	2	oecd	ORG
ftr-489	245	3	4	CARDINAL
ftr-489	246	1	24	CARDINAL
ftr-489	247	1	& 3	DATE
ftr-489	247	2	oecd committee	ORG
ftr-489	247	3	151	CARDINAL
ftr-489	248	1	para	ORG
ftr-489	249	1	1(2	CARDINAL
ftr-489	249	2	1963	DATE
ftr-489	250	1	41	CARDINAL
ftr-489	251	1	1977	DATE
ftr-489	251	2	oecd	ORG
ftr-489	251	3	4	CARDINAL
ftr-489	252	1	24	CARDINAL
ftr-489	253	1	42	CARDINAL
ftr-489	254	1	1977	DATE
ftr-489	254	2	oecd	ORG
ftr-489	254	3	4	CARDINAL
ftr-489	255	1	24	CARDINAL
ftr-489	256	1	7	CARDINAL
ftr-489	257	1	oecd	ORG
ftr-489	258	1	43	CARDINAL
ftr-489	259	1	5	CARDINAL
ftr-489	259	2	258	CARDINAL
ftr-489	259	3	44	DATE
ftr-489	261	1	1977	DATE
ftr-489	261	2	oecd	ORG
ftr-489	262	1	45	CARDINAL
ftr-489	263	1	19921	DATE
ftr-489	263	2	florida	GPE
ftr-489	264	1	u.s.	GPE
ftr-489	265	1	u.s.	GPE
ftr-489	265	2	u.s.	GPE
ftr-489	265	3	charities.46	ORG
ftr-489	265	4	u.s.	GPE
ftr-489	266	1	oecd	ORG
ftr-489	267	1	48	CARDINAL
ftr-489	267	2	the internal revenue service	ORG
ftr-489	267	3	article 24	LAW
ftr-489	268	1	dutch	NORP
ftr-489	268	2	section 401(a	LAW
ftr-489	268	3	u.s.	GPE
ftr-489	268	4	u.s.	GPE
ftr-489	268	5	u.s.	GPE
ftr-489	268	6	u.s.	GPE
ftr-489	268	7	u.s.	GPE
ftr-489	269	1	u.s.	GPE
ftr-489	269	2	non-u.s.	GPE
ftr-489	269	3	46	CARDINAL
ftr-489	271	1	2106(a)(2	CARDINAL
ftr-489	272	1	47	DATE
ftr-489	274	1	u.s.	GPE
ftr-489	275	1	51	CARDINAL
ftr-489	275	2	l(a	PERSON
ftr-489	276	1	48	CARDINAL
ftr-489	277	1	1977	DATE
ftr-489	277	2	oecd	ORG
ftr-489	277	3	4	CARDINAL
ftr-489	278	1	24	CARDINAL
ftr-489	280	1	u.s.	GPE
ftr-489	280	2	article 24.	LAW
ftr-489	282	1	supra	PERSON
ftr-489	282	2	15	CARDINAL
ftr-489	283	1	xxi(5	PERSON
ftr-489	284	1	49	DATE
ftr-489	286	1	t.a.m	PERSON
ftr-489	286	2	8030005	DATE
ftr-489	286	3	mar. 28, 1980	DATE
ftr-489	287	1	50	CARDINAL
ftr-489	288	1	article 24(3	LAW
ftr-489	288	2	article 24(t	LAW
ftr-489	292	1	1:2	CARDINAL
ftr-489	292	2	nondiscrimination dutch pension fund	ORG
ftr-489	292	3	ali	PERSON
ftr-489	293	1	53	CARDINAL
ftr-489	298	1	article 24(1	LAW
ftr-489	298	2	1981	DATE
ftr-489	298	3	u.s.	GPE
ftr-489	298	4	two	CARDINAL
ftr-489	299	1	first	ORDINAL
ftr-489	299	2	the united states	GPE
ftr-489	299	3	the united states	GPE
ftr-489	299	4	u.s.	GPE
ftr-489	301	1	second	ORDINAL
ftr-489	301	2	1981	DATE
ftr-489	301	3	u.s.	GPE
ftr-489	301	4	the united states	GPE
ftr-489	301	5	the united states	GPE
ftr-489	301	6	u.s.	GPE
ftr-489	303	1	the internal revenue service	ORG
ftr-489	303	2	canadian	NORP
ftr-489	303	3	united states	GPE
ftr-489	303	4	52	CARDINAL
ftr-489	305	1	5	CARDINAL
ftr-489	306	1	255	CARDINAL
ftr-489	307	1	54	DATE
ftr-489	308	1	5	CARDINAL
ftr-489	308	2	256	CARDINAL
ftr-489	308	3	55	DATE
ftr-489	309	1	5	CARDINAL
ftr-489	309	2	256	CARDINAL
ftr-489	309	3	56	CARDINAL
ftr-489	309	4	5	CARDINAL
ftr-489	310	1	256	CARDINAL
ftr-489	313	1	19921	DATE
ftr-489	313	2	florida	GPE
ftr-489	313	3	july 25, 1946	DATE
ftr-489	313	4	canadian	NORP
ftr-489	314	1	1943	DATE
ftr-489	314	2	mexican	NORP
ftr-489	314	3	london	GPE
ftr-489	314	4	o.e.e.c	CARDINAL
ftr-489	314	5	o.e.c.d	CARDINAL
ftr-489	314	6	6°	CARDINAL
ftr-489	314	7	the united states	GPE
ftr-489	315	1	article 24(1	LAW
ftr-489	315	2	1981	DATE
ftr-489	315	3	u.s.	GPE
ftr-489	315	4	u.s.	GPE
ftr-489	315	5	the united states	GPE
ftr-489	315	6	the united states	GPE
ftr-489	316	1	british	NORP
ftr-489	317	1	ftc	ORG
ftr-489	317	2	u.s.	GPE
ftr-489	319	1	u.s.	GPE
ftr-489	319	2	congress	ORG
ftr-489	320	1	the tax reform act of	LAW
ftr-489	320	2	1986	DATE
ftr-489	320	3	four	CARDINAL
ftr-489	320	4	1	CARDINAL
ftr-489	320	5	2	CARDINAL
ftr-489	320	6	3	CARDINAL
ftr-489	320	7	4	CARDINAL
ftr-489	321	1	63	CARDINAL
ftr-489	321	2	the internal revenue service	ORG
ftr-489	322	1	57	DATE
ftr-489	325	1	74	CARDINAL
ftr-489	325	2	1974-1	DATE
ftr-489	325	3	372	CARDINAL
ftr-489	325	4	58	DATE
ftr-489	326	1	westlaw	ORG
ftr-489	326	2	ftx-gcm	ORG
ftr-489	326	3	elec	ORG
ftr-489	327	1	cit. g.c.m.	ORG
ftr-489	328	1	35518	DATE
ftr-489	328	2	oct. 11, 1973	DATE
ftr-489	329	1	59	CARDINAL
ftr-489	330	1	2	CARDINAL
ftr-489	330	2	60	CARDINAL
ftr-489	331	1	3	CARDINAL
ftr-489	332	1	fred t. goldberg	PERSON
ftr-489	332	2	jr.	PERSON
ftr-489	332	3	g.d.	ORG
ftr-489	332	4	20, 1992	DATE
ftr-489	332	5	92	CARDINAL
ftr-489	332	6	highlights &	ORG
ftr-489	332	7	116-52	MONEY
ftr-489	332	8	june 4, 1992	DATE
ftr-489	333	1	63	CARDINAL
ftr-489	335	1	the tax reform act of	LAW
ftr-489	335	2	1986	DATE
ftr-489	335	3	866	CARDINAL
ftr-489	335	4	888	CARDINAL
ftr-489	335	5	1987	DATE
ftr-489	336	1	1:2	CARDINAL
ftr-489	336	2	35444,6	TIME
ftr-489	336	3	u.s.-japan	GPE
ftr-489	336	4	section 367	LAW
ftr-489	336	5	two	CARDINAL
ftr-489	336	6	japanese	NORP
ftr-489	336	7	the united states	GPE
ftr-489	337	1	two	CARDINAL
ftr-489	337	2	u.s.	GPE
ftr-489	337	3	japanese	NORP
ftr-489	337	4	u.s.	GPE
ftr-489	338	1	1	CARDINAL
ftr-489	338	2	two	CARDINAL
ftr-489	338	3	u.s.	GPE
ftr-489	338	4	japan	GPE
ftr-489	338	5	japanese	NORP
ftr-489	339	1	u.s.	GPE
ftr-489	339	2	japanese	NORP
ftr-489	339	3	u.s.	GPE
ftr-489	339	4	japanese	NORP
ftr-489	339	5	the united states	GPE
ftr-489	339	6	u.s.	GPE
ftr-489	339	7	u.s.	GPE
ftr-489	339	8	japan	GPE
ftr-489	339	9	japanese	NORP
ftr-489	340	1	switzerland	GPE
ftr-489	340	2	u.s.	GPE
ftr-489	341	1	section 6013(a)(i	LAW
ftr-489	342	1	swiss	NORP
ftr-489	342	2	1	CARDINAL
ftr-489	342	3	2	CARDINAL
ftr-489	342	4	u.s.	GPE
ftr-489	343	1	d. generic	PERSON
ftr-489	346	1	64	DATE
ftr-489	347	1	35444	DATE
ftr-489	347	2	aug. 17, 1973	DATE
ftr-489	348	1	65	CARDINAL
ftr-489	349	1	66	DATE
ftr-489	351	1	section 367	LAW
ftr-489	351	2	japanese	NORP
ftr-489	351	3	japanese	NORP
ftr-489	351	4	third	ORDINAL
ftr-489	352	1	68	CARDINAL
ftr-489	353	1	hofstetter v. comm'r	PERSON
ftr-489	353	2	98	CARDINAL
ftr-489	355	1	48	CARDINAL
ftr-489	355	2	4981	DATE
ftr-489	355	3	cch	ORG
ftr-489	355	4	june 29, 19921	DATE
ftr-489	356	1	6013(a)(1	CARDINAL
ftr-489	357	1	69	CARDINAL
ftr-489	358	1	4984-85	DATE
ftr-489	358	2	19921	DATE
ftr-489	358	3	florida	GPE
ftr-489	358	4	74-239,7	MONEY
ftr-489	358	5	1941	DATE
ftr-489	358	6	the united states	GPE
ftr-489	358	7	canadian	NORP
ftr-489	359	1	the year	DATE
ftr-489	360	1	canadian	NORP
ftr-489	360	2	u.s.	GPE
ftr-489	361	1	u.s.	GPE
ftr-489	362	1	possibility.72	ORG
ftr-489	362	2	watson v. hoey,73	PERSON
ftr-489	362	3	ireland	GPE
ftr-489	362	4	u.s.	GPE
ftr-489	363	1	u.s.	GPE
ftr-489	365	1	1934	DATE
ftr-489	366	1	the united states	GPE
ftr-489	367	1	70	CARDINAL
ftr-489	370	1	74	CARDINAL
ftr-489	370	2	1974-1	DATE
ftr-489	370	3	372	CARDINAL
ftr-489	370	4	71	CARDINAL
ftr-489	372	1	article xxv of the current u.s.-can	LAW
ftr-489	375	1	supra	PERSON
ftr-489	375	2	15	CARDINAL
ftr-489	377	1	73	CARDINAL
ftr-489	378	1	59	CARDINAL
ftr-489	378	2	f. supp	PERSON
ftr-489	379	1	197	CARDINAL
ftr-489	379	2	s.d.n.y. 1943	DATE
ftr-489	380	1	74	CARDINAL
ftr-489	381	1	200	CARDINAL
ftr-489	382	1	75	CARDINAL
ftr-489	382	2	2102(c)(3)(a	CARDINAL
ftr-489	382	3	2106(a)(1	CARDINAL
ftr-489	384	1	supra	PERSON
ftr-489	384	2	15	CARDINAL
ftr-489	385	1	24	CARDINAL
ftr-489	386	1	4.	CARDINAL
ftr-489	387	1	1:2	CARDINAL
ftr-489	387	2	article 24(1	LAW
ftr-489	387	3	1981	DATE
ftr-489	387	4	u.s.	GPE
ftr-489	390	1	e.	PERSON
ftr-489	392	1	year	DATE
ftr-489	392	2	one	CARDINAL
ftr-489	392	3	one-half	CARDINAL
ftr-489	392	4	the united states	GPE
ftr-489	392	5	the united states	GPE
ftr-489	392	6	u.s.	GPE
ftr-489	392	7	the thirty percent	PERCENT
ftr-489	392	8	thirty percent	PERCENT
ftr-489	393	1	u.s.	GPE
ftr-489	393	2	treaties82	PERSON
ftr-489	393	3	house	ORG
ftr-489	394	1	76	DATE
ftr-489	396	1	77	DATE
ftr-489	399	1	163(j)(2)(b)(i	CARDINAL
ftr-489	400	1	79	CARDINAL
ftr-489	401	1	163(j)(2)(a)(ii	CARDINAL
ftr-489	402	1	80	CARDINAL
ftr-489	404	1	81	DATE
ftr-489	406	1	82	CARDINAL
ftr-489	408	1	386	CARDINAL
ftr-489	408	2	101st	ORG
ftr-489	409	1	568	CARDINAL
ftr-489	409	2	1989	DATE
ftr-489	410	1	19921	DATE
ftr-489	410	2	florida	GPE
ftr-489	412	1	first	ORDINAL
ftr-489	413	1	u.s.	GPE
ftr-489	413	2	u.s.	GPE
ftr-489	414	1	u.s.	GPE
ftr-489	414	2	the united states	GPE
ftr-489	414	3	u.s.	GPE
ftr-489	415	1	4	CARDINAL
ftr-489	416	1	article 24 of the 1981	LAW
ftr-489	416	2	u.s.	GPE
ftr-489	416	3	the united states	GPE
ftr-489	416	4	u.s.	GPE
ftr-489	417	1	1	CARDINAL
ftr-489	417	2	article 24	LAW
ftr-489	417	3	one	CARDINAL
ftr-489	418	1	3	CARDINAL
ftr-489	418	2	one	CARDINAL
ftr-489	419	1	5	CARDINAL
ftr-489	420	1	oecd	ORG
ftr-489	420	2	ali	PERSON
ftr-489	421	1	85	CARDINAL
ftr-489	421	2	1981	DATE
ftr-489	421	3	u.s.	GPE
ftr-489	422	1	1977	DATE
ftr-489	422	2	oecd	ORG
ftr-489	422	3	1981	DATE
ftr-489	422	4	u.s.	GPE
ftr-489	423	1	oecd	ORG
ftr-489	423	2	u.s.	GPE
ftr-489	424	1	oecd	ORG
ftr-489	424	2	u.s.	GPE
ftr-489	425	1	83	DATE
ftr-489	427	1	h.r. conf.	ORG
ftr-489	428	1	386	CARDINAL
ftr-489	428	2	101st cong.	ORG
ftr-489	429	1	568	CARDINAL
ftr-489	429	2	1989	DATE
ftr-489	430	1	84	CARDINAL
ftr-489	432	1	568	CARDINAL
ftr-489	432	2	85	CARDINAL
ftr-489	433	1	41	CARDINAL
ftr-489	434	1	1:2	CARDINAL
ftr-489	434	2	oecd	ORG
ftr-489	435	1	one	CARDINAL
ftr-489	436	1	second	ORDINAL
ftr-489	436	2	6	CARDINAL
ftr-489	436	3	united states	GPE
ftr-489	436	4	a. l burbank & co.	ORG
ftr-489	436	5	u.s.	GPE
ftr-489	436	6	oecd	ORG
ftr-489	436	7	second	ORDINAL
ftr-489	437	1	third	ORDINAL
ftr-489	438	1	the vienna convention	LOC
ftr-489	438	2	january 27, 1980	DATE
ftr-489	439	1	the united states	GPE
ftr-489	439	2	the vienna convention	LOC
ftr-489	440	1	the united states	GPE
ftr-489	441	1	article 31 of	LAW
ftr-489	441	2	article 32	LAW
ftr-489	442	1	article 31	LAW
ftr-489	443	1	1	CARDINAL
ftr-489	445	1	2	CARDINAL
ftr-489	445	2	con86	ORG
ftr-489	446	1	sidney i. roberts &	ORG
ftr-489	446	2	peter a. glicklich	PERSON
ftr-489	446	3	u.s.	GPE
ftr-489	446	4	netherlands	GPE
ftr-489	446	5	u.s.	GPE
ftr-489	446	6	34	CARDINAL
ftr-489	447	1	1986	DATE
ftr-489	448	1	87	CARDINAL
ftr-489	448	2	525	CARDINAL
ftr-489	448	3	9	CARDINAL
ftr-489	448	4	2d	DATE
ftr-489	448	5	1975	DATE
ftr-489	449	1	426	CARDINAL
ftr-489	449	2	1976	DATE
ftr-489	450	1	irs	ORG
ftr-489	450	2	oecd	ORG
ftr-489	453	1	91	CARDINAL
ftr-489	453	2	107	CARDINAL
ftr-489	454	1	86	CARDINAL
ftr-489	454	2	1986-2	DATE
ftr-489	454	3	297	CARDINAL
ftr-489	456	1	vienna	GPE
ftr-489	457	1	may 23, 1969,	DATE
ftr-489	457	2	u.n.t.s	GPE
ftr-489	458	1	331	CARDINAL
ftr-489	458	2	jan. 27, 1980	DATE
ftr-489	459	1	89	CARDINAL
ftr-489	461	1	31	CARDINAL
ftr-489	461	2	32	DATE
ftr-489	462	1	19921	DATE
ftr-489	462	2	florida	GPE
ftr-489	462	3	one	CARDINAL
ftr-489	463	1	3	CARDINAL
ftr-489	464	1	4.	CARDINAL
ftr-489	465	1	article 32 of the vienna convention	LAW
ftr-489	465	2	article 31	LAW
ftr-489	465	3	article 31:	LAW
ftr-489	466	1	1	CARDINAL
ftr-489	466	2	article 31	LAW
ftr-489	467	1	article 31	LAW
ftr-489	469	1	oecd	ORG
ftr-489	469	2	article 31 or	LAW
ftr-489	469	3	32	CARDINAL
ftr-489	470	1	1:2	CARDINAL
ftr-489	470	2	oecd	ORG
ftr-489	470	3	article 31(2)(b	LAW
ftr-489	471	1	1977	DATE
ftr-489	471	2	oecd	ORG
ftr-489	471	3	oecd	ORG
ftr-489	471	4	2	CARDINAL
ftr-489	471	5	3	DATE
ftr-489	471	6	4	CARDINAL
ftr-489	471	7	article 31	LAW
ftr-489	471	8	vienna	GPE
ftr-489	471	9	oecd	ORG
ftr-489	472	1	article 31(2)(b	LAW
ftr-489	472	2	two	CARDINAL
ftr-489	473	1	oecd	ORG
ftr-489	473	2	article 31 of the vienna convention	LAW
ftr-489	473	3	article 32	LAW
ftr-489	474	1	oecd	ORG
ftr-489	474	2	article 32;93	LAW
ftr-489	474	3	oecd	ORG
ftr-489	474	4	article 31 or	LAW
ftr-489	474	5	article 32 of the vienna convention	LAW
ftr-489	475	1	94	CARDINAL
ftr-489	476	1	oecd	ORG
ftr-489	476	2	1	CARDINAL
ftr-489	476	3	oecd	ORG
ftr-489	476	4	article 31 (3)(a	LAW
ftr-489	476	5	article 31(4	LAW
ftr-489	477	1	90	CARDINAL
ftr-489	478	1	cornelius van raad	PERSON
ftr-489	478	2	interpretatie van belastingverdragen	PERSON
ftr-489	479	1	1978	DATE
ftr-489	480	1	2/3	CARDINAL
ftr-489	480	2	49	DATE
ftr-489	481	1	91	CARDINAL
ftr-489	482	1	oecd	ORG
ftr-489	482	2	the oecd committee on fiscal affairs	ORG
ftr-489	482	3	14	CARDINAL
ftr-489	482	4	1977	DATE
ftr-489	483	1	92	CARDINAL
ftr-489	484	1	john f. avery jones et al.	PERSON
ftr-489	484	2	article 3(2	LAW
ftr-489	484	3	oecd	ORG
ftr-489	486	1	1984	DATE
ftr-489	487	1	1454	CARDINAL
ftr-489	487	2	90-108	CARDINAL
ftr-489	487	3	92-93	CARDINAL
ftr-489	487	4	1984	DATE
ftr-489	488	1	93	CARDINAL
ftr-489	489	1	100	CARDINAL
ftr-489	490	1	94	CARDINAL
ftr-489	491	1	sun life assurance co.	ORG
ftr-489	491	2	canada	GPE
ftr-489	491	3	pearson	PERSON
ftr-489	491	4	1986	DATE
ftr-489	491	5	simon	PERSON
ftr-489	491	6	335	CARDINAL
ftr-489	491	7	1986	DATE
ftr-489	492	1	347	CARDINAL
ftr-489	493	1	burbank	GPE
ftr-489	494	1	supra	PERSON
ftr-489	494	2	87	CARDINAL
ftr-489	495	1	19921	DATE
ftr-489	495	2	florida	GPE
ftr-489	495	3	2	CARDINAL
ftr-489	495	4	article 32	LAW
ftr-489	495	5	article 31?9' (	LAW
ftr-489	495	6	3	CARDINAL
ftr-489	495	7	oecd	ORG
ftr-489	495	8	article 32	LAW
ftr-489	495	9	article 3 1(1	LAW
ftr-489	496	1	4	CARDINAL
ftr-489	496	2	oecd	ORG
ftr-489	496	3	article 32	LAW
ftr-489	496	4	article 31	LAW
ftr-489	496	5	article 31	LAW
ftr-489	497	1	ali	PERSON
ftr-489	497	2	the treasury department	ORG
ftr-489	497	3	the internal revenue service	ORG
ftr-489	497	4	only one	CARDINAL
ftr-489	498	1	ali	PERSON
ftr-489	498	2	negotiators,7	DATE
ftr-489	499	1	one	CARDINAL
ftr-489	499	2	ali	PERSON
ftr-489	500	1	99	CARDINAL
ftr-489	500	2	oecd	ORG
ftr-489	500	3	the united states	GPE
ftr-489	500	4	oecd	ORG
ftr-489	501	1	oecd	ORG
ftr-489	502	1	article 24(1	LAW
ftr-489	502	2	the united states	GPE
ftr-489	503	1	95	CARDINAL
ftr-489	505	1	david a. ward	PERSON
ftr-489	506	1	j. 263	PERSON
ftr-489	506	2	268	CARDINAL
ftr-489	506	3	1977	DATE
ftr-489	507	1	96	CARDINAL
ftr-489	507	2	5	CARDINAL
ftr-489	507	3	97	CARDINAL
ftr-489	508	1	o'connor v. united states	PERSON
ftr-489	508	2	761	CARDINAL
ftr-489	508	3	688	CARDINAL
ftr-489	508	4	690-91	CARDINAL
ftr-489	508	5	fed	ORG
ftr-489	508	6	cir	ORG
ftr-489	508	7	1985	DATE
ftr-489	508	8	one	CARDINAL
ftr-489	508	9	seven years later	DATE
ftr-489	508	10	479	CARDINAL
ftr-489	508	11	u.s.	GPE
ftr-489	508	12	27 (1986	DATE
ftr-489	509	1	98	CARDINAL
ftr-489	516	1	1987-2	DATE
ftr-489	516	2	298	CARDINAL
ftr-489	516	3	the united states	GPE
ftr-489	517	1	99	CARDINAL
ftr-489	518	1	5	CARDINAL
ftr-489	519	1	1:2	CARDINAL
ftr-489	520	1	new zealand	GPE
ftr-489	521	1	belgian	NORP
ftr-489	522	1	french	NORP
ftr-489	522	2	cour de cassation	PERSON
ftr-489	522	3	three percent	PERCENT
ftr-489	522	4	french	NORP
ftr-489	522	5	france	GPE
ftr-489	523	1	article 24(1	LAW
ftr-489	523	2	france	GPE
ftr-489	524	1	m. attitude	PERSON
ftr-489	524	2	u.s.	GPE
ftr-489	524	3	congress	ORG
ftr-489	524	4	u.s.	GPE
ftr-489	526	1	congress	ORG
ftr-489	528	1	section 7852(d	ORG
ftr-489	528	2	198803	DATE
ftr-489	528	3	the united states affecting revenue	GPE
ftr-489	529	1	1988	DATE
ftr-489	530	1	congress	ORG
ftr-489	531	1	100	CARDINAL
ftr-489	532	1	united dominions trust ltd.	ORG
ftr-489	532	2	1	CARDINAL
ftr-489	533	1	61,028	CARDINAL
ftr-489	533	2	1973	DATE
ftr-489	534	1	101	CARDINAL
ftr-489	534	2	cour de cassation	PERSON
ftr-489	534	3	june 30, 1988	DATE
ftr-489	535	1	generale de la	PERSON
ftr-489	535	2	1989	DATE
ftr-489	535	3	2	CARDINAL
ftr-489	535	4	42	CARDINAL
ftr-489	535	5	102	CARDINAL
ftr-489	536	1	cour de cassation	PERSON
ftr-489	537	1	328p	PRODUCT
ftr-489	537	2	392d	PRODUCT
ftr-489	537	3	330	CARDINAL
ftr-489	537	4	feb. 28, 1989	DATE
ftr-489	538	1	29	CARDINAL
ftr-489	538	2	european	NORP
ftr-489	538	3	285	CARDINAL
ftr-489	538	4	1989	DATE
ftr-489	540	1	cour de cassation	PERSON
ftr-489	540	2	dec. 21, 1990	DATE
ftr-489	541	1	31	CARDINAL
ftr-489	541	2	european	NORP
ftr-489	541	3	315	CARDINAL
ftr-489	541	4	1991	DATE
ftr-489	542	1	103	CARDINAL
ftr-489	543	1	1988	DATE
ftr-489	545	1	100-647	CARDINAL
ftr-489	546	1	102	CARDINAL
ftr-489	546	2	3531	DATE
ftr-489	547	1	104	ORG
ftr-489	550	1	100th cong.	ORG
ftr-489	550	2	2d	CARDINAL
ftr-489	551	1	12-13	CARDINAL
ftr-489	551	2	1988	DATE
ftr-489	552	1	19921	DATE
ftr-489	552	2	florida	GPE
ftr-489	552	3	u.s.	GPE
ftr-489	552	4	section 7852(d)(1	LAW
ftr-489	553	1	'0 5	DATE
ftr-489	553	2	section 7852(d)(1	LAW
ftr-489	554	1	the tax court's	ORG
ftr-489	554	2	ninety-percent	PERCENT
ftr-489	554	3	congress	ORG
ftr-489	554	4	1988	DATE
ftr-489	555	1	congress	ORG
ftr-489	555	2	ninety-percent	PERCENT
ftr-489	556	1	u.s.	GPE
ftr-489	556	2	1.	CARDINAL
ftr-489	556	3	deductions.-consider	DATE
ftr-489	556	4	the treasury department's	ORG
ftr-489	556	5	882(c)(2)'17 and 874(a)'0 8	DATE
ftr-489	557	1	u.s.	GPE
ftr-489	557	2	9	CARDINAL
ftr-489	557	3	u.s.	GPE
ftr-489	558	1	0	CARDINAL
ftr-489	559	1	u.s.	GPE
ftr-489	559	2	1981	DATE
ftr-489	559	3	u.s.	GPE
ftr-489	560	1	canadian	NORP
ftr-489	560	2	105	CARDINAL
ftr-489	561	1	106	CARDINAL
ftr-489	562	1	lindsey v. commissioner	PERSON
ftr-489	562	2	98	CARDINAL
ftr-489	564	1	1992	DATE
ftr-489	565	1	107	CARDINAL
ftr-489	568	1	1.882-4(a)(2	CARDINAL
ftr-489	568	2	3	CARDINAL
ftr-489	569	1	108	CARDINAL
ftr-489	572	1	1.874-1(a	CARDINAL
ftr-489	573	1	109	CARDINAL
ftr-489	576	1	1.882-4(a)(2	CARDINAL
ftr-489	579	1	1.874-1(a	CARDINAL
ftr-489	580	1	110	CARDINAL
ftr-489	582	1	8322,	DATE
ftr-489	582	2	2	CARDINAL
ftr-489	582	3	172	CARDINAL
ftr-489	582	4	111	CARDINAL
ftr-489	584	1	1:2	CARDINAL
ftr-489	585	1	112	CARDINAL
ftr-489	585	2	one	CARDINAL
ftr-489	585	3	canada	GPE
ftr-489	585	4	u.s.	GPE
ftr-489	586	1	us	GPE
ftr-489	589	1	american	NORP
ftr-489	589	2	874(a	PERSON
ftr-489	589	3	882(c)(2	CARDINAL
ftr-489	591	1	u.s.	GPE
ftr-489	591	2	us	GPE
ftr-489	591	3	the united states	GPE
ftr-489	591	4	section 6114	LAW
ftr-489	592	1	irs	ORG
ftr-489	593	1	irs	ORG
ftr-489	594	1	112	CARDINAL
ftr-489	595	1	874(a	PERSON
ftr-489	595	2	882(cj(2	CARDINAL
ftr-489	595	3	sec	ORG
ftr-489	596	1	25, 1990	DATE
ftr-489	596	2	iunda ng	PERSON
ftr-489	596	3	u.s.	GPE
ftr-489	596	4	treasury	ORG
ftr-489	596	5	canadian	NORP
ftr-489	597	1	39	CARDINAL
ftr-489	598	1	1991	DATE
ftr-489	599	1	113	CARDINAL
ftr-489	600	1	michael j. mcintyre	PERSON
ftr-489	600	2	39	DATE
ftr-489	601	1	j. 1129-30	PERSON
ftr-489	602	1	114	CARDINAL
ftr-489	603	1	1130	CARDINAL
ftr-489	604	1	19921	DATE
ftr-489	604	2	florida	GPE
ftr-489	607	1	oecd	ORG
ftr-489	609	1	5	CARDINAL
ftr-489	609	2	the united states	GPE
ftr-489	609	3	u.s.	GPE
ftr-489	610	1	article 24(3	LAW
ftr-489	610	2	1981	DATE
ftr-489	610	3	u.s.	GPE
ftr-489	611	1	6	CARDINAL
ftr-489	611	2	article 24(1	LAW
ftr-489	611	3	1981	DATE
ftr-489	611	4	u.s.	GPE
ftr-489	612	1	the united states	GPE
ftr-489	612	2	u.s.	GPE
ftr-489	613	1	the united states	GPE
ftr-489	613	2	u.s.	GPE
ftr-489	614	1	u.s.	GPE
ftr-489	615	1	6038a and	DATE
ftr-489	615	2	6038c	DATE
ftr-489	616	1	115	CARDINAL
ftr-489	617	1	1977	DATE
ftr-489	617	2	oecd	ORG
ftr-489	617	3	4	CARDINAL
ftr-489	618	1	24	CARDINAL
ftr-489	620	1	116	CARDINAL
ftr-489	621	1	1981	DATE
ftr-489	621	2	u.s.	GPE
ftr-489	621	3	7	CARDINAL
ftr-489	622	1	24	CARDINAL
ftr-489	622	2	3	CARDINAL
ftr-489	624	1	117	CARDINAL
ftr-489	626	1	1	CARDINAL
ftr-489	627	1	1:2	CARDINAL
ftr-489	627	2	one	CARDINAL
ftr-489	627	3	twenty-five percent	PERCENT
ftr-489	627	4	u.s.	GPE
ftr-489	628	1	8	CARDINAL
ftr-489	628	2	the internal revenue service	ORG
ftr-489	629	1	9	CARDINAL
ftr-489	629	2	u.s.	GPE
ftr-489	629	3	2	CARDINAL
ftr-489	630	1	6038a and 6038c	DATE
ftr-489	631	1	u.s.	GPE
ftr-489	631	2	u.s.	GPE
ftr-489	632	1	one	CARDINAL
ftr-489	635	1	the section 6038a	DATE
ftr-489	635	2	first	ORDINAL
ftr-489	635	3	section 6038a.	LAW
ftr-489	636	1	'22	TIME
ftr-489	638	1	article 24(5	LAW
ftr-489	638	2	1981	DATE
ftr-489	638	3	u.s.	GPE
ftr-489	638	4	u.s.	GPE
ftr-489	639	1	118	CARDINAL
ftr-489	639	2	6038a(a	CARDINAL
ftr-489	639	3	6038c(a	CARDINAL
ftr-489	640	1	119	CARDINAL
ftr-489	640	2	6038c(d)(3	CARDINAL
ftr-489	641	1	120	CARDINAL
ftr-489	643	1	386	CARDINAL
ftr-489	643	2	101st	ORG
ftr-489	644	1	594-95	CARDINAL
ftr-489	644	2	1989	DATE
ftr-489	645	1	1989	DATE
ftr-489	645	2	u.s.c.c.a.n. 3197-98	LAW
ftr-489	646	1	121	CARDINAL
ftr-489	647	1	t.d	PERSON
ftr-489	647	2	8353	DATE
ftr-489	647	3	1991-2	DATE
ftr-489	647	4	402	CARDINAL
ftr-489	647	5	404	CARDINAL
ftr-489	648	1	122	CARDINAL
ftr-489	649	1	g.d. searle & co.	ORG
ftr-489	650	1	88	CARDINAL
ftr-489	650	2	252	CARDINAL
ftr-489	651	1	358	CARDINAL
ftr-489	651	2	1987	DATE
ftr-489	652	1	foster v. commissioner	PERSON
ftr-489	652	2	80	CARDINAL
ftr-489	652	3	34	CARDINAL
ftr-489	652	4	143	CARDINAL
ftr-489	652	5	1983	DATE
ftr-489	653	1	1430	CARDINAL
ftr-489	653	2	1985	DATE
ftr-489	655	1	474	CARDINAL
ftr-489	655	2	1986	DATE
ftr-489	656	1	123	CARDINAL
ftr-489	659	1	1991	DATE
ftr-489	660	1	6038a	DATE
ftr-489	661	1	1991-2	DATE
ftr-489	661	2	402	CARDINAL
ftr-489	661	3	405	CARDINAL
ftr-489	661	4	19921	DATE
ftr-489	661	5	florida	GPE
ftr-489	661	6	section 6038a	LAW
ftr-489	662	1	u.s.	GPE
ftr-489	662	2	u.s.	GPE
ftr-489	663	1	section 6038a	LAW
ftr-489	663	2	u.s.	GPE
ftr-489	663	3	article 24(5	LAW
ftr-489	663	4	1981	DATE
ftr-489	663	5	u.s.	GPE
ftr-489	665	1	congress	ORG
ftr-489	665	2	section 6038a	LAW
ftr-489	665	3	u.s.	GPE
ftr-489	666	1	'25	DATE
ftr-489	667	1	1 26	CARDINAL
ftr-489	668	1	one	CARDINAL
ftr-489	668	2	new york	GPE
ftr-489	669	1	new york	GPE
ftr-489	670	1	three	CARDINAL
ftr-489	671	1	reuters, ltd.	ORG
ftr-489	672	1	reuters	ORG
ftr-489	672	2	u.k.	GPE
ftr-489	672	3	new york	GPE
ftr-489	674	1	reuters	ORG
ftr-489	674	2	new york	GPE
ftr-489	674	3	124	CARDINAL
ftr-489	675	1	sept. 12, 1991	DATE
ftr-489	675	2	bna daily	ORG
ftr-489	675	3	(nov. 19, 1991	DATE
ftr-489	675	4	l-l	DATE
ftr-489	675	5	irs	ORG
ftr-489	675	6	section 6038a	LAW
ftr-489	675	7	bna daily tax report	ORG
ftr-489	675	8	dec. 9, 1991	DATE
ftr-489	675	9	g11	ORG
ftr-489	675	10	treasury	ORG
ftr-489	675	11	irs	ORG
ftr-489	675	12	bna daily	ORG
ftr-489	675	13	sept. 19, 1990	DATE
ftr-489	676	1	125	CARDINAL
ftr-489	677	1	247	CARDINAL
ftr-489	677	2	101st cong.	ORG
ftr-489	678	1	1301-02	DATE
ftr-489	678	2	1989	DATE
ftr-489	679	1	126	CARDINAL
ftr-489	681	1	reuters ltd.	ORG
ftr-489	682	1	584	CARDINAL
ftr-489	683	1	932	CARDINAL
ftr-489	683	2	3	CARDINAL
ftr-489	683	3	1992	DATE
ftr-489	684	1	1:2	CARDINAL
ftr-489	684	2	1990	DATE
ftr-489	684	3	three-year	DATE
ftr-489	684	4	six years	DATE
ftr-489	684	5	twenty-five percent	PERCENT
ftr-489	685	1	u.s.	GPE
ftr-489	686	1	13	CARDINAL
ftr-489	686	2	article 24(5	LAW
ftr-489	686	3	1981	DATE
ftr-489	686	4	u.s.	GPE
ftr-489	686	5	u.s.	GPE
ftr-489	686	6	the united states	GPE
ftr-489	686	7	' 31	DATE
ftr-489	686	8	article 24(3	LAW
ftr-489	687	1	article 24(5	LAW
ftr-489	687	2	article 24(3	LAW
ftr-489	688	1	one	CARDINAL
ftr-489	688	2	article 24(5).132	LAW
ftr-489	689	1	128	CARDINAL
ftr-489	690	1	reuters	ORG
ftr-489	690	2	si.000,000	CARDINAL
ftr-489	691	1	reuters	ORG
ftr-489	692	1	the new york court	ORG
ftr-489	692	2	united kingdom	GPE
ftr-489	692	3	reuters	ORG
ftr-489	692	4	new york	GPE
ftr-489	692	5	the united kingdom corporation	ORG
ftr-489	692	6	new york	GPE
ftr-489	693	1	united kingdom	GPE
ftr-489	693	2	new york	GPE
ftr-489	694	1	approximately one week	DATE
ftr-489	694	2	the new york court's	ORG
ftr-489	695	1	the u.s. supreme court	ORG
ftr-489	695	2	kraft general foods inc	ORG
ftr-489	695	3	112	CARDINAL
ftr-489	695	4	iowa	GPE
ftr-489	696	1	129	CARDINAL
ftr-489	697	1	4308	DATE
ftr-489	697	2	101st cong.	ORG
ftr-489	697	3	2d	DATE
ftr-489	698	1	1990	DATE
ftr-489	699	1	130	CARDINAL
ftr-489	701	1	u.s.	GPE
ftr-489	701	2	aba	PERSON
ftr-489	701	3	1990	DATE
ftr-489	701	4	4308 & s. 2410	DATE
ftr-489	702	1	19	CARDINAL
ftr-489	702	2	503	CARDINAL
ftr-489	702	3	504	CARDINAL
ftr-489	702	4	1990	DATE
ftr-489	702	5	european	NORP
ftr-489	702	6	ireland	GPE
ftr-489	702	7	the u.s. department of state	ORG
ftr-489	702	8	aug. 14, 1990	DATE
ftr-489	702	9	1757	CARDINAL
ftr-489	703	1	131	CARDINAL
ftr-489	703	2	1981	DATE
ftr-489	704	1	u.s.	GPE
ftr-489	704	2	7	CARDINAL
ftr-489	705	1	24	CARDINAL
ftr-489	706	1	5	CARDINAL
ftr-489	706	2	132	CARDINAL
ftr-489	706	3	michael j. mcintyre	PERSON
ftr-489	706	4	1019	DATE
ftr-489	706	5	1020	DATE
ftr-489	706	6	october 1990	DATE
ftr-489	707	1	19921	DATE
ftr-489	707	2	florida	GPE
ftr-489	707	3	4	CARDINAL
ftr-489	708	1	133	CARDINAL
ftr-489	708	2	34	CARDINAL
ftr-489	708	3	section 367	LAW
ftr-489	708	4	u.s.	GPE
ftr-489	709	1	section 367	LAW
ftr-489	709	2	the internal revenue service	ORG
ftr-489	709	3	u.s.	GPE
ftr-489	710	1	two	CARDINAL
ftr-489	710	2	japanese	NORP
ftr-489	710	3	the united states	GPE
ftr-489	711	1	the united states	GPE
ftr-489	711	2	japan	GPE
ftr-489	711	3	october 30	DATE
ftr-489	712	1	the internal revenue service	ORG
ftr-489	713	1	36	CARDINAL
ftr-489	716	1	the united states	GPE
ftr-489	716	2	section 367	LAW
ftr-489	717	1	1 37	CARDINAL
ftr-489	717	2	35444	DATE
ftr-489	717	3	aug. 21, 1973	DATE
ftr-489	718	1	134	CARDINAL
ftr-489	719	1	64	CARDINAL
ftr-489	719	2	135	CARDINAL
ftr-489	720	1	japan	GPE
ftr-489	720	2	two years later	DATE
ftr-489	720	3	1955	DATE
ftr-489	721	1	gcm 35444	DATE
ftr-489	722	1	35444	DATE
ftr-489	722	2	supra	PERSON
ftr-489	722	3	133	CARDINAL
ftr-489	724	1	35444	DATE
ftr-489	724	2	supra	PERSON
ftr-489	724	3	133	CARDINAL
ftr-489	725	1	136	CARDINAL
ftr-489	726	1	35444	DATE
ftr-489	726	2	supra	PERSON
ftr-489	726	3	133	CARDINAL
ftr-489	727	1	137	CARDINAL
ftr-489	728	1	35444	DATE
ftr-489	728	2	supra	PERSON
ftr-489	728	3	133	CARDINAL
ftr-489	729	1	1:2	CARDINAL
ftr-489	729	2	section 367	LAW
ftr-489	731	1	the united states	GPE
ftr-489	731	2	years	DATE
ftr-489	731	3	today	DATE
ftr-489	731	4	thirty percent	PERCENT
ftr-489	731	5	thirty percent	PERCENT
ftr-489	732	1	at least fifteen percent	PERCENT
ftr-489	742	1	prior to 1936	DATE
ftr-489	742	2	the united states	GPE
ftr-489	746	1	138	CARDINAL
ftr-489	747	1	supra	PERSON
ftr-489	747	2	24	CARDINAL
ftr-489	748	1	139	CARDINAL
ftr-489	749	1	89-91	CARDINAL
ftr-489	749	2	129	CARDINAL
ftr-489	751	1	80	CARDINAL
ftr-489	751	2	222	CARDINAL
ftr-489	751	3	1982-2	DATE
ftr-489	751	4	211	CARDINAL
ftr-489	752	1	140	CARDINAL
ftr-489	753	1	1934	DATE
ftr-489	754	1	19921	DATE
ftr-489	754	2	florida	GPE
ftr-489	754	3	the united states	GPE
ftr-489	755	1	ali	PERSON
ftr-489	755	2	u.s.	GPE
ftr-489	757	1	article 24(1	LAW
ftr-489	758	1	1981	DATE
ftr-489	758	2	u.s.	GPE
ftr-489	760	1	article 24(1	LAW
ftr-489	760	2	1981	DATE
ftr-489	760	3	u.s.	GPE
ftr-489	761	1	one	CARDINAL
ftr-489	762	1	united states	GPE
ftr-489	762	2	united states	GPE
ftr-489	762	3	the united states	GPE
ftr-489	762	4	the united states	GPE
ftr-489	763	1	142	CARDINAL
ftr-489	763	2	a. personal scope	ORG
ftr-489	763	3	article 24(1	LAW
ftr-489	763	4	1981	DATE
ftr-489	763	5	u.s.	GPE
ftr-489	764	1	the united states'	GPE
ftr-489	766	1	1981	DATE
ftr-489	766	2	u.s.	GPE
ftr-489	766	3	144	CARDINAL
ftr-489	766	4	1977	DATE
ftr-489	766	5	oecd	ORG
ftr-489	766	6	u.s.	GPE
ftr-489	766	7	141	DATE
ftr-489	767	1	5	CARDINAL
ftr-489	767	2	257	CARDINAL
ftr-489	767	3	263	CARDINAL
ftr-489	767	4	142	CARDINAL
ftr-489	767	5	1981	DATE
ftr-489	767	6	u.s.	GPE
ftr-489	767	7	7	CARDINAL
ftr-489	768	1	24	CARDINAL
ftr-489	769	1	1.	CARDINAL
ftr-489	769	2	143	CARDINAL
ftr-489	772	1	supra	PERSON
ftr-489	772	2	15	CARDINAL
ftr-489	773	1	144	CARDINAL
ftr-489	773	2	1981	DATE
ftr-489	773	3	u.s.	GPE
ftr-489	773	4	7	CARDINAL
ftr-489	774	1	24	CARDINAL
ftr-489	776	1	1:2	CARDINAL
ftr-489	777	1	the united states	GPE
ftr-489	777	2	u.s.	GPE
ftr-489	778	1	article 4 of the 1981	LAW
ftr-489	778	2	u.s.	GPE
ftr-489	779	1	46	CARDINAL
ftr-489	779	2	1981	DATE
ftr-489	779	3	u.s.	GPE
ftr-489	781	1	the united states	GPE
ftr-489	781	2	the united states	GPE
ftr-489	782	1	two	CARDINAL
ftr-489	783	1	' 47	DATE
ftr-489	784	1	unger v. conunissioner	PERSON
ftr-489	784	2	canadian	NORP
ftr-489	784	3	u.s.	GPE
ftr-489	784	4	the united states	GPE
ftr-489	784	5	canadian	NORP
ftr-489	784	6	145	CARDINAL
ftr-489	785	1	1977	DATE
ftr-489	785	2	oecd	ORG
ftr-489	785	3	4	CARDINAL
ftr-489	786	1	24	CARDINAL
ftr-489	788	1	146	CARDINAL
ftr-489	788	2	1981	DATE
ftr-489	788	3	u.s.	GPE
ftr-489	788	4	7	CARDINAL
ftr-489	789	1	4	CARDINAL
ftr-489	791	1	147	CARDINAL
ftr-489	794	1	2d	CARDINAL
ftr-489	795	1	1909	DATE
ftr-489	796	1	148	CARDINAL
ftr-489	797	1	alan r. bromberg &	PERSON
ftr-489	797	2	e. ribstein	PERSON
ftr-489	797	3	bromberg	PERSON
ftr-489	797	4	1.03	CARDINAL
ftr-489	797	5	1991	DATE
ftr-489	798	1	149	CARDINAL
ftr-489	799	1	58	CARDINAL
ftr-489	800	1	cch	PERSON
ftr-489	800	2	1157	DATE
ftr-489	800	3	1160	DATE
ftr-489	801	1	p-h	ORG
ftr-489	801	2	1 90.015	CARDINAL
ftr-489	801	3	1990	DATE
ftr-489	802	1	19921	DATE
ftr-489	802	2	florida	GPE
ftr-489	809	1	u.s.	GPE
ftr-489	809	2	the united states	GPE
ftr-489	810	1	u.s.	GPE
ftr-489	810	2	1981	DATE
ftr-489	810	3	u.s.	GPE
ftr-489	811	1	u.s.	GPE
ftr-489	811	2	the united states	GPE
ftr-489	812	1	second	ORDINAL
ftr-489	812	2	52	CARDINAL
ftr-489	813	1	article 2 of the hague convention on the law	LAW
ftr-489	813	2	150	CARDINAL
ftr-489	814	1	1	CARDINAL
ftr-489	814	2	w. scott & william f. fratcher	ORG
ftr-489	814	3	2.4	CARDINAL
ftr-489	814	4	4th	ORDINAL
ftr-489	814	5	1987	DATE
ftr-489	815	1	152	CARDINAL
ftr-489	815	2	second	ORDINAL
ftr-489	815	3	2	CARDINAL
ftr-489	815	4	1957	DATE
ftr-489	816	1	153	CARDINAL
ftr-489	817	1	oct. 20, 1984	DATE
ftr-489	818	1	2	CARDINAL
ftr-489	818	2	23	CARDINAL
ftr-489	819	1	1389	CARDINAL
ftr-489	820	1	1:2	CARDINAL
ftr-489	820	2	154	CARDINAL
ftr-489	820	3	article 11 of the hague convention	LAW
ftr-489	821	1	u.s.	GPE
ftr-489	822	1	u.s.	GPE
ftr-489	822	2	the united states	GPE
ftr-489	823	1	non-united	NORP
ftr-489	823	2	the united states	GPE
ftr-489	824	1	section 911	LAW
ftr-489	824	2	1954	DATE
ftr-489	824	3	u.s.	GPE
ftr-489	824	4	the united states	GPE
ftr-489	824	5	the united states	GPE
ftr-489	825	1	the united states	GPE
ftr-489	826	1	u.s.	GPE
ftr-489	826	2	section 911	LAW
ftr-489	826	3	u.s.	GPE
ftr-489	827	1	'56	DATE
ftr-489	827	2	section 911	LAW
ftr-489	827	3	u.s.	GPE
ftr-489	828	1	one	CARDINAL
ftr-489	828	2	congress	ORG
ftr-489	829	1	1 57 154	CARDINAL
ftr-489	831	1	d.	NORP
ftr-489	832	1	11	CARDINAL
ftr-489	832	2	23	CARDINAL
ftr-489	833	1	1390	CARDINAL
ftr-489	834	1	156	CARDINAL
ftr-489	837	1	72-330	DATE
ftr-489	837	2	1972-2	DATE
ftr-489	837	3	444	CARDINAL
ftr-489	837	4	72	CARDINAL
ftr-489	837	5	1972-2	DATE
ftr-489	837	6	451	CARDINAL
ftr-489	839	1	91	CARDINAL
ftr-489	839	2	1991-2	DATE
ftr-489	839	3	340	CARDINAL
ftr-489	840	1	157	CARDINAL
ftr-489	840	2	treasury	ORG
ftr-489	840	3	192	CARDINAL
ftr-489	841	1	ali	PERSON
ftr-489	841	2	irs	ORG
ftr-489	842	1	a.li	PERSON
ftr-489	842	2	19921	DATE
ftr-489	842	3	florida	GPE
ftr-489	844	1	1977	DATE
ftr-489	844	2	oecd	ORG
ftr-489	847	1	article 24(1	LAW
ftr-489	847	2	1981	DATE
ftr-489	847	3	u.s.	GPE
ftr-489	847	4	1977	DATE
ftr-489	847	5	oecd	ORG
ftr-489	848	1	'58	PERSON
ftr-489	848	2	treasury department's	ORG
ftr-489	849	1	article 24(1	LAW
ftr-489	849	2	1981	DATE
ftr-489	849	3	u.s.	GPE
ftr-489	850	1	the united states	GPE
ftr-489	850	2	the united states	GPE
ftr-489	850	3	1977	DATE
ftr-489	850	4	oecd	ORG
ftr-489	850	5	united states national	ORG
ftr-489	850	6	the united states	GPE
ftr-489	850	7	the united states	GPE
ftr-489	851	1	9	CARDINAL
ftr-489	851	2	1981	DATE
ftr-489	851	3	u.s.	GPE
ftr-489	854	1	oecd	ORG
ftr-489	854	2	5	CARDINAL
ftr-489	854	3	255	CARDINAL
ftr-489	855	1	158	CARDINAL
ftr-489	856	1	1981	DATE
ftr-489	856	2	u.s.	GPE
ftr-489	856	3	7	CARDINAL
ftr-489	857	1	24	CARDINAL
ftr-489	858	1	1	CARDINAL
ftr-489	858	2	1977	DATE
ftr-489	858	3	oecd	ORG
ftr-489	858	4	4	CARDINAL
ftr-489	859	1	24	CARDINAL
ftr-489	860	1	1.	CARDINAL
ftr-489	860	2	159	CARDINAL
ftr-489	860	3	1981	DATE
ftr-489	861	1	u.s.	GPE
ftr-489	861	2	7	CARDINAL
ftr-489	862	1	24	CARDINAL
ftr-489	863	1	1	CARDINAL
ftr-489	864	1	1:2	CARDINAL
ftr-489	864	2	' 160	DATE
ftr-489	865	1	webster	PERSON
ftr-489	865	2	third	ORDINAL
ftr-489	869	1	oecd	ORG
ftr-489	870	1	article 24 of the 1981	LAW
ftr-489	870	2	u.s.	GPE
ftr-489	871	1	3	CARDINAL
ftr-489	871	2	article 24	LAW
ftr-489	871	3	4	CARDINAL
ftr-489	871	4	article 24 of the 1977	LAW
ftr-489	871	5	oecd	ORG
ftr-489	872	1	5	CARDINAL
ftr-489	872	2	1981	DATE
ftr-489	872	3	u.s.	GPE
ftr-489	872	4	6	CARDINAL
ftr-489	872	5	1977	DATE
ftr-489	872	6	oecd	ORG
ftr-489	873	1	4	CARDINAL
ftr-489	873	2	1981	DATE
ftr-489	873	3	u.s.	GPE
ftr-489	873	4	5	CARDINAL
ftr-489	873	5	1977	DATE
ftr-489	873	6	oecd	ORG
ftr-489	874	1	o'brien 62	PERSON
ftr-489	874	2	van raad'	PERSON
ftr-489	874	3	6would	CARDINAL
ftr-489	875	1	the united states	GPE
ftr-489	875	2	u.s.	GPE
ftr-489	875	3	the united states	GPE
ftr-489	875	4	u.s.	GPE
ftr-489	876	1	the united states	GPE
ftr-489	877	1	article 160	LAW
ftr-489	878	1	1977	DATE
ftr-489	878	2	oecd	ORG
ftr-489	878	3	4	CARDINAL
ftr-489	879	1	24	CARDINAL
ftr-489	880	1	3	CARDINAL
ftr-489	881	1	161	CARDINAL
ftr-489	882	1	webster	PERSON
ftr-489	882	2	third	ORDINAL
ftr-489	882	3	1986	DATE
ftr-489	883	1	162	CARDINAL
ftr-489	883	2	o'brien	PERSON
ftr-489	883	3	supra	PERSON
ftr-489	883	4	3	CARDINAL
ftr-489	883	5	163	CARDINAL
ftr-489	884	1	van raad	PERSON
ftr-489	884	2	1986	DATE
ftr-489	885	1	164	CARDINAL
ftr-489	885	2	1981	DATE
ftr-489	885	3	u.s.	GPE
ftr-489	885	4	7	CARDINAL
ftr-489	886	1	24	CARDINAL
ftr-489	887	1	1	CARDINAL
ftr-489	887	2	australian	NORP
ftr-489	887	3	new zealand	GPE
ftr-489	887	4	the united states	GPE
ftr-489	889	1	u.s.-austl	TIME
ftr-489	891	1	23	CARDINAL
ftr-489	892	1	3	CARDINAL
ftr-489	893	1	23	CARDINAL
ftr-489	894	1	6.	CARDINAL
ftr-489	894	2	1992	DATE
ftr-489	894	3	florida	GPE
ftr-489	894	4	article 24(3	LAW
ftr-489	894	5	1981	DATE
ftr-489	894	6	u.s.	GPE
ftr-489	895	1	3	CARDINAL
ftr-489	895	2	article 24 of the 1981	LAW
ftr-489	895	3	u.s.	GPE
ftr-489	895	4	4	CARDINAL
ftr-489	895	5	1977	DATE
ftr-489	895	6	oecd	ORG
ftr-489	897	1	'65	DATE
ftr-489	897	2	1	CARDINAL
ftr-489	897	3	2	CARDINAL
ftr-489	897	4	article 24 of the 1977	LAW
ftr-489	897	5	oecd	ORG
ftr-489	897	6	u.s.	GPE
ftr-489	897	7	1977	DATE
ftr-489	897	8	oecd	ORG
ftr-489	898	1	the united states	GPE
ftr-489	899	1	1981	DATE
ftr-489	899	2	u.s.	GPE
ftr-489	901	1	a.	PERSON
ftr-489	901	2	article 5 of both the 1981	LAW
ftr-489	901	3	u.s.	GPE
ftr-489	901	4	1977	DATE
ftr-489	901	5	oecd	ORG
ftr-489	902	1	u.s.	GPE
ftr-489	902	2	many years	DATE
ftr-489	903	1	165	CARDINAL
ftr-489	903	2	1981	DATE
ftr-489	903	3	u.s.	GPE
ftr-489	903	4	7	CARDINAL
ftr-489	904	1	24	CARDINAL
ftr-489	905	1	3	CARDINAL
ftr-489	905	2	1977	DATE
ftr-489	905	3	oecd	ORG
ftr-489	905	4	4	CARDINAL
ftr-489	906	1	24	CARDINAL
ftr-489	907	1	4.	CARDINAL
ftr-489	908	1	1:2	CARDINAL
ftr-489	908	2	6	CARDINAL
ftr-489	909	1	the united states	GPE
ftr-489	910	1	the united states	GPE
ftr-489	911	1	article 3 of the u.s.-china treaty	LAW
ftr-489	911	2	senate	ORG
ftr-489	911	3	u.s.	GPE
ftr-489	913	1	1981	DATE
ftr-489	913	2	u.s.	GPE
ftr-489	913	3	1977	DATE
ftr-489	913	4	oecd	ORG
ftr-489	915	1	4	CARDINAL
ftr-489	915	2	article 24 of the 1977	LAW
ftr-489	915	3	oecd	ORG
ftr-489	915	4	3	CARDINAL
ftr-489	915	5	article 24 of the 1981	LAW
ftr-489	915	6	u.s.	GPE
ftr-489	916	1	the united states	GPE
ftr-489	916	2	u.s.	GPE
ftr-489	916	3	the united states	GPE
ftr-489	917	1	69	CARDINAL
ftr-489	918	1	u.s.	GPE
ftr-489	918	2	u.s.	GPE
ftr-489	919	1	one	CARDINAL
ftr-489	922	1	166	CARDINAL
ftr-489	922	2	1977	DATE
ftr-489	922	3	oecd	ORG
ftr-489	923	1	4	CARDINAL
ftr-489	924	1	3	CARDINAL
ftr-489	925	1	2	CARDINAL
ftr-489	925	2	167	CARDINAL
ftr-489	926	1	the senate committee	ORG
ftr-489	928	1	7	CARDINAL
ftr-489	929	1	19 (1985	DATE
ftr-489	930	1	168	CARDINAL
ftr-489	930	2	1977	DATE
ftr-489	930	3	oecd	ORG
ftr-489	930	4	4	CARDINAL
ftr-489	931	1	24	CARDINAL
ftr-489	932	1	4	CARDINAL
ftr-489	932	2	169	CARDINAL
ftr-489	933	1	1977	DATE
ftr-489	933	2	oecd	ORG
ftr-489	933	3	4	CARDINAL
ftr-489	934	1	24	CARDINAL
ftr-489	935	1	4	CARDINAL
ftr-489	935	2	23	CARDINAL
ftr-489	936	1	1992	DATE
ftr-489	936	2	florida	GPE
ftr-489	938	1	oecd	ORG
ftr-489	939	1	170	CARDINAL
ftr-489	940	1	the united states	GPE
ftr-489	941	1	first	ORDINAL
ftr-489	942	1	the united states	GPE
ftr-489	942	2	canada	GPE
ftr-489	943	1	'72	PRODUCT
ftr-489	943	2	one hundred percent	PERCENT
ftr-489	943	3	the united states	GPE
ftr-489	943	4	at least one	CARDINAL
ftr-489	944	1	'73	PRODUCT
ftr-489	945	1	17 one	CARDINAL
ftr-489	945	2	u.s.	GPE
ftr-489	945	3	u.s.	GPE
ftr-489	946	1	u.s.	GPE
ftr-489	946	2	second	ORDINAL
ftr-489	946	3	u.s.	GPE
ftr-489	946	4	u.s.	GPE
ftr-489	947	1	170	CARDINAL
ftr-489	948	1	1977	DATE
ftr-489	948	2	oecd	ORG
ftr-489	948	3	4	CARDINAL
ftr-489	949	1	24	CARDINAL
ftr-489	950	1	31	CARDINAL
ftr-489	950	2	171	CARDINAL
ftr-489	952	1	supra	PERSON
ftr-489	952	2	15	CARDINAL
ftr-489	954	1	6(b	CARDINAL
ftr-489	955	1	172	CARDINAL
ftr-489	960	1	supra	PERSON
ftr-489	960	2	98	CARDINAL
ftr-489	962	1	173	CARDINAL
ftr-489	962	2	schlumberger	ORG
ftr-489	962	3	v. united states	PERSON
ftr-489	962	4	195-75	MONEY
ftr-489	963	1	june 27, 1975	DATE
ftr-489	964	1	5	CARDINAL
ftr-489	964	2	269	CARDINAL
ftr-489	964	3	174	CARDINAL
ftr-489	965	1	france	GPE
ftr-489	965	2	french	NORP
ftr-489	965	3	supreme administrative court	ORG
ftr-489	965	4	the nondiscrimination article of the french-italian income tax treaty	LAW
ftr-489	966	1	nov. 18, 1985	DATE
ftr-489	966	2	conseil	ORG
ftr-489	966	3	26	CARDINAL
ftr-489	966	4	european	NORP
ftr-489	966	5	157	CARDINAL
ftr-489	966	6	1986	DATE
ftr-489	967	1	175	CARDINAL
ftr-489	968	1	192	CARDINAL
ftr-489	969	1	1:2	CARDINAL
ftr-489	969	2	article 24(1	LAW
ftr-489	970	1	u.s.	GPE
ftr-489	970	2	u.s.	GPE
ftr-489	970	3	u.s.	GPE
ftr-489	971	1	76	CARDINAL
ftr-489	971	2	irs	ORG
ftr-489	971	3	8030005	DATE
ftr-489	971	4	article 24(1	LAW
ftr-489	971	5	article 24(4	LAW
ftr-489	971	6	1977	DATE
ftr-489	971	7	oecd	ORG
ftr-489	972	1	u.s.	GPE
ftr-489	973	1	u.s.	GPE
ftr-489	973	2	u.s.	GPE
ftr-489	973	3	78	CARDINAL
ftr-489	973	4	u.s.	GPE
ftr-489	973	5	u.s.	GPE
ftr-489	974	1	article 24(4	LAW
ftr-489	974	2	the united states	GPE
ftr-489	975	1	the treasury department's	ORG
ftr-489	975	2	4	CARDINAL
ftr-489	975	3	u.s.	GPE
ftr-489	975	4	u.s.	GPE
ftr-489	976	1	section 906	LAW
ftr-489	976	2	the united states	GPE
ftr-489	977	1	'81	DATE
ftr-489	978	1	d.	NORP
ftr-489	979	1	176	CARDINAL
ftr-489	980	1	8030005	DATE
ftr-489	980	2	mar. 28, 1980	DATE
ftr-489	981	1	177	CARDINAL
ftr-489	984	1	74	CARDINAL
ftr-489	984	2	1974-1	DATE
ftr-489	984	3	372	CARDINAL
ftr-489	984	4	178	CARDINAL
ftr-489	985	1	u.s.	GPE
ftr-489	986	1	irc §§ 881(a	ORG
ftr-489	987	1	179	CARDINAL
ftr-489	988	1	william c. gifford	PERSON
ftr-489	988	2	i1 cornell	PERSON
ftr-489	988	3	int'l lj	PERSON
ftr-489	989	1	51.	DATE
ftr-489	990	1	1978	DATE
ftr-489	991	1	180	CARDINAL
ftr-489	992	1	181	CARDINAL
ftr-489	992	2	906(b)(i	CARDINAL
ftr-489	993	1	19921	DATE
ftr-489	993	2	florida	GPE
ftr-489	994	1	'82	DATE
ftr-489	995	1	83	CARDINAL
ftr-489	999	1	85	CARDINAL
ftr-489	999	2	article 24(4	LAW
ftr-489	999	3	1977	DATE
ftr-489	999	4	oecd	ORG
ftr-489	1000	1	article 24(4	LAW
ftr-489	1001	1	86	CARDINAL
ftr-489	1001	2	the united states	GPE
ftr-489	1001	3	article 24(1	LAW
ftr-489	1001	4	article 24(4	LAW
ftr-489	1001	5	article 24(1	LAW
ftr-489	1001	6	article 24(4	LAW
ftr-489	1002	1	e.	PERSON
ftr-489	1002	2	1980	DATE
ftr-489	1002	3	87	CARDINAL
ftr-489	1002	4	congress	ORG
ftr-489	1002	5	u.s.	GPE
ftr-489	1003	1	u.s.	GPE
ftr-489	1003	2	u.s.	GPE
ftr-489	1004	1	1981	DATE
ftr-489	1005	1	u.s.	GPE
ftr-489	1005	2	7	CARDINAL
ftr-489	1006	1	24	CARDINAL
ftr-489	1007	1	1.	CARDINAL
ftr-489	1007	2	183	CARDINAL
ftr-489	1007	3	1981	DATE
ftr-489	1007	4	u.s.	GPE
ftr-489	1007	5	7	CARDINAL
ftr-489	1008	1	24	CARDINAL
ftr-489	1009	1	3	CARDINAL
ftr-489	1009	2	u.s.	GPE
ftr-489	1010	1	184	CARDINAL
ftr-489	1012	1	1977	DATE
ftr-489	1012	2	oecd	ORG
ftr-489	1012	3	4	CARDINAL
ftr-489	1013	1	24	CARDINAL
ftr-489	1014	1	10	CARDINAL
ftr-489	1016	1	185	CARDINAL
ftr-489	1017	1	39	CARDINAL
ftr-489	1017	2	186	CARDINAL
ftr-489	1018	1	1977	DATE
ftr-489	1018	2	oecd	ORG
ftr-489	1018	3	4	CARDINAL
ftr-489	1019	1	24	CARDINAL
ftr-489	1019	2	4	CARDINAL
ftr-489	1019	3	22	DATE
ftr-489	1021	1	35066	DATE
ftr-489	1021	2	oct. 2, 1972	DATE
ftr-489	1021	3	38052	CARDINAL
ftr-489	1021	4	aug. 20, 1979	DATE
ftr-489	1022	1	187	CARDINAL
ftr-489	1025	1	96-499	CARDINAL
ftr-489	1025	2	94	CARDINAL
ftr-489	1025	3	26	CARDINAL
ftr-489	1026	1	188	CARDINAL
ftr-489	1027	1	1124	DATE
ftr-489	1027	2	irc §§ 897(c	ORG
ftr-489	1028	1	1:2	CARDINAL
ftr-489	1029	1	' 9	DATE
ftr-489	1029	2	u.s.	GPE
ftr-489	1029	3	u.s.	GPE
ftr-489	1029	4	congress	ORG
ftr-489	1030	1	congress	ORG
ftr-489	1030	2	section 897(i	LAW
ftr-489	1031	1	the united states	GPE
ftr-489	1033	1	1986	DATE
ftr-489	1033	2	the united states	GPE
ftr-489	1033	3	three	CARDINAL
ftr-489	1033	4	1	CARDINAL
ftr-489	1033	5	u.s.	GPE
ftr-489	1034	1	the united states	GPE
ftr-489	1036	1	' 93	DATE
ftr-489	1036	2	the united states	GPE
ftr-489	1037	1	non-u.s.	GPE
ftr-489	1037	2	u.s.	GPE
ftr-489	1037	3	u.s.	GPE
ftr-489	1038	1	189	CARDINAL
ftr-489	1038	2	94	CARDINAL
ftr-489	1039	1	2682	DATE
ftr-489	1039	2	irc § 897(i	ORG
ftr-489	1040	1	190	CARDINAL
ftr-489	1045	1	1.897-6t(bj	CARDINAL
ftr-489	1046	1	191	CARDINAL
ftr-489	1047	1	1125	CARDINAL
ftr-489	1047	2	94	CARDINAL
ftr-489	1048	1	2690	CARDINAL
ftr-489	1049	1	192	CARDINAL
ftr-489	1052	1	99	CARDINAL
ftr-489	1052	2	100	CARDINAL
ftr-489	1053	1	2085	CARDINAL
ftr-489	1054	1	2576	CARDINAL
ftr-489	1054	2	1986	DATE
ftr-489	1054	3	884	CARDINAL
ftr-489	1055	1	193	CARDINAL
ftr-489	1057	1	194	CARDINAL
ftr-489	1058	1	d.	NORP
ftr-489	1058	2	19921	DATE
ftr-489	1058	3	florida	GPE
ftr-489	1058	4	u.s.	GPE
ftr-489	1058	5	u.s.	GPE
ftr-489	1058	6	non-u.s	NORP
ftr-489	1061	1	1986	DATE
ftr-489	1062	1	195	CARDINAL
ftr-489	1062	2	the treasury department's	ORG
ftr-489	1062	3	article 24(3	LAW
ftr-489	1062	4	1981	DATE
ftr-489	1062	5	u.s.	GPE
ftr-489	1063	1	u.s.	GPE
ftr-489	1063	2	the united states	GPE
ftr-489	1063	3	shopping.196	GPE
ftr-489	1063	4	the united states	GPE
ftr-489	1064	1	' 197	DATE
ftr-489	1066	1	article 24(5	LAW
ftr-489	1066	2	1981	DATE
ftr-489	1066	3	u.s.	GPE
ftr-489	1066	4	article 195	LAW
ftr-489	1067	1	the tax reform act of	LAW
ftr-489	1067	2	1986	DATE
ftr-489	1067	3	1038	CARDINAL
ftr-489	1067	4	1987	DATE
ftr-489	1068	1	196	CARDINAL
ftr-489	1068	2	2	CARDINAL
ftr-489	1069	1	841	CARDINAL
ftr-489	1070	1	2d	DATE
ftr-489	1071	1	650	CARDINAL
ftr-489	1071	2	1986	DATE
ftr-489	1073	1	article 24(5	LAW
ftr-489	1074	1	197	CARDINAL
ftr-489	1075	1	198	CARDINAL
ftr-489	1077	1	1:2	CARDINAL
ftr-489	1077	2	24(3	CARDINAL
ftr-489	1078	1	u.s.	GPE
ftr-489	1079	1	2	CARDINAL
ftr-489	1079	2	u.s.	GPE
ftr-489	1080	1	u.s.	GPE
ftr-489	1081	1	u.s.	GPE
ftr-489	1081	2	u.s.	GPE
ftr-489	1081	3	three-year	DATE
ftr-489	1081	4	u.s.	GPE
ftr-489	1082	1	fifty percent	PERCENT
ftr-489	1082	2	u.s.	GPE
ftr-489	1082	3	u.s.	GPE
ftr-489	1082	4	20	CARDINAL
ftr-489	1082	5	u.s.	GPE
ftr-489	1083	1	u.s.	GPE
ftr-489	1086	1	°5	DATE
ftr-489	1087	1	u.s.	GPE
ftr-489	1087	2	u.s.	GPE
ftr-489	1088	1	199	CARDINAL
ftr-489	1089	1	third	ORDINAL
ftr-489	1089	2	1	CARDINAL
ftr-489	1089	3	u.s.	GPE
ftr-489	1089	4	u.s.	GPE
ftr-489	1090	1	2	CARDINAL
ftr-489	1091	1	200	CARDINAL
ftr-489	1091	2	irc §§ 861(a)(1	ORG
ftr-489	1091	3	881(a)(l	CARDINAL
ftr-489	1092	1	884(f)(i)(a	DATE
ftr-489	1096	1	1.8844t(a	CARDINAL
ftr-489	1097	1	201	CARDINAL
ftr-489	1099	1	202	CARDINAL
ftr-489	1100	1	1954	DATE
ftr-489	1101	1	203	CARDINAL
ftr-489	1102	1	195	CARDINAL
ftr-489	1102	2	1036	CARDINAL
ftr-489	1103	1	204	CARDINAL
ftr-489	1106	1	205	CARDINAL
ftr-489	1109	1	1.884-4(b)(1	CARDINAL
ftr-489	1110	1	19921	DATE
ftr-489	1110	2	florida	GPE
ftr-489	1110	3	3	CARDINAL
ftr-489	1110	4	tax.-the united states	GPE
ftr-489	1110	5	u.s.	GPE
ftr-489	1111	1	6	CARDINAL
ftr-489	1111	2	1	CARDINAL
ftr-489	1111	3	u.s.	GPE
ftr-489	1111	4	2	CARDINAL
ftr-489	1111	5	u.s.	GPE
ftr-489	1111	6	7	CARDINAL
ftr-489	1111	7	u.s.	GPE
ftr-489	1112	1	8	CARDINAL
ftr-489	1112	2	u.s.	GPE
ftr-489	1112	3	u.s.	GPE
ftr-489	1113	1	u.s.	GPE
ftr-489	1113	2	congress	ORG
ftr-489	1115	1	first	ORDINAL
ftr-489	1116	1	210	CARDINAL
ftr-489	1116	2	89-80	DATE
ftr-489	1116	3	the united states	GPE
ftr-489	1117	1	21	DATE
ftr-489	1118	1	89-80	DATE
ftr-489	1118	2	united states	GPE
ftr-489	1118	3	the united states	GPE
ftr-489	1119	1	2 2	CARDINAL
ftr-489	1119	2	206	CARDINAL
ftr-489	1121	1	207	CARDINAL
ftr-489	1122	1	irc §§ 861(a)(1	ORG
ftr-489	1123	1	208	CARDINAL
ftr-489	1126	1	1.882-5	DATE
ftr-489	1130	1	1.882-5	CARDINAL
ftr-489	1130	2	209	CARDINAL
ftr-489	1134	1	1.884-4t(a)(2	CARDINAL
ftr-489	1135	1	210	CARDINAL
ftr-489	1137	1	1.884-4	DATE
ftr-489	1137	2	1988-2	DATE
ftr-489	1137	3	182	CARDINAL
ftr-489	1137	4	186	CARDINAL
ftr-489	1137	5	211	CARDINAL
ftr-489	1139	1	89-80	DATE
ftr-489	1139	2	394	CARDINAL
ftr-489	1139	3	397	CARDINAL
ftr-489	1139	4	212	CARDINAL
ftr-489	1141	1	1:2	CARDINAL
ftr-489	1142	1	21 3	DATE
ftr-489	1142	2	u.s.	GPE
ftr-489	1144	1	u.s.	GPE
ftr-489	1144	2	u.s.	GPE
ftr-489	1145	1	article 24(4	LAW
ftr-489	1145	2	1981	DATE
ftr-489	1145	3	u.s.	GPE
ftr-489	1145	4	the united states	GPE
ftr-489	1145	5	the united states	GPE
ftr-489	1146	1	4	CARDINAL
ftr-489	1146	2	2 15	TIME
ftr-489	1146	3	legislation2	PERSON
ftr-489	1147	1	twenty-five percent	PERCENT
ftr-489	1147	2	u.s.	GPE
ftr-489	1147	3	the united states	GPE
ftr-489	1147	4	at least two million dollars	CARDINAL
ftr-489	1147	5	ten percent	PERCENT
ftr-489	1147	6	17	CARDINAL
ftr-489	1147	7	seventy-five percent	PERCENT
ftr-489	1149	1	213	CARDINAL
ftr-489	1150	1	214	CARDINAL
ftr-489	1151	1	1981	DATE
ftr-489	1151	2	u.s.	GPE
ftr-489	1151	3	7	CARDINAL
ftr-489	1152	1	24	CARDINAL
ftr-489	1153	1	4	CARDINAL
ftr-489	1155	1	215	CARDINAL
ftr-489	1158	1	1.884-4	DATE
ftr-489	1159	1	t.d	PERSON
ftr-489	1159	2	8432	TIME
ftr-489	1160	1	1992-2	DATE
ftr-489	1160	2	c.b.	GPE
ftr-489	1161	1	5	CARDINAL
ftr-489	1161	2	265-72	DATE
ftr-489	1162	1	216	CARDINAL
ftr-489	1163	1	5270	DATE
ftr-489	1163	2	102d	CARDINAL
ftr-489	1163	3	2d	CARDINAL
ftr-489	1164	1	304	CARDINAL
ftr-489	1164	2	1992	DATE
ftr-489	1164	3	1992	DATE
ftr-489	1165	1	217	CARDINAL
ftr-489	1168	1	102d	CARDINAL
ftr-489	1168	2	2d	CARDINAL
ftr-489	1168	3	5270	DATE
ftr-489	1168	4	52	DATE
ftr-489	1168	5	1992	DATE
ftr-489	1169	1	1992	DATE
ftr-489	1169	2	florida	GPE
ftr-489	1170	1	8	CARDINAL
ftr-489	1170	2	u.s.	GPE
ftr-489	1171	1	9	CARDINAL
ftr-489	1171	2	the united states	GPE
ftr-489	1171	3	2 vi	PERSON
ftr-489	1172	1	5	CARDINAL
ftr-489	1172	2	article 24 of the 1981	LAW
ftr-489	1172	3	u.s.	GPE
ftr-489	1172	4	one	CARDINAL
ftr-489	1172	5	first	ORDINAL
ftr-489	1172	6	first	ORDINAL
ftr-489	1172	7	5	CARDINAL
ftr-489	1172	8	the united states	GPE
ftr-489	1173	1	u.s.	GPE
ftr-489	1173	2	u.s.	GPE
ftr-489	1173	3	u.s.	GPE
ftr-489	1175	1	24	CARDINAL
ftr-489	1175	2	1	CARDINAL
ftr-489	1175	3	article 24	LAW
ftr-489	1175	4	5	CARDINAL
ftr-489	1176	1	54	DATE
ftr-489	1177	1	219	CARDINAL
ftr-489	1178	1	55	DATE
ftr-489	1178	2	220	CARDINAL
ftr-489	1180	1	222	CARDINAL
ftr-489	1181	1	223	CARDINAL
ftr-489	1181	2	1981	DATE
ftr-489	1181	3	u.s.	GPE
ftr-489	1181	4	7	CARDINAL
ftr-489	1182	1	24	CARDINAL
ftr-489	1183	1	5	CARDINAL
ftr-489	1184	1	224	CARDINAL
ftr-489	1185	1	1977	DATE
ftr-489	1185	2	oecd	ORG
ftr-489	1185	3	4	CARDINAL
ftr-489	1186	1	24	CARDINAL
ftr-489	1186	2	5	CARDINAL
ftr-489	1186	3	u.s.	GPE
ftr-489	1187	1	225	CARDINAL
ftr-489	1187	2	1981	DATE
ftr-489	1187	3	u.s.	GPE
ftr-489	1187	4	7	CARDINAL
ftr-489	1188	1	24	CARDINAL
ftr-489	1189	1	1	CARDINAL
ftr-489	1190	1	1:2	CARDINAL
ftr-489	1190	2	nondiscrimnation parison:	ORG
ftr-489	1190	3	1	CARDINAL
ftr-489	1190	4	5	CARDINAL
ftr-489	1191	1	6	CARDINAL
ftr-489	1191	2	5	CARDINAL
ftr-489	1192	1	a. consolidated	PERSON
ftr-489	1192	2	two	CARDINAL
ftr-489	1192	3	u.s.	GPE
ftr-489	1193	1	two	CARDINAL
ftr-489	1194	1	228	CARDINAL
ftr-489	1194	2	two	CARDINAL
ftr-489	1195	1	the treasury department	ORG
ftr-489	1195	2	two	CARDINAL
ftr-489	1195	3	u.s.	GPE
ftr-489	1196	1	u.s.	GPE
ftr-489	1196	2	the united states	GPE
ftr-489	1197	1	the united states	GPE
ftr-489	1197	2	issue.29	GPE
ftr-489	1199	1	226	CARDINAL
ftr-489	1199	2	1981	DATE
ftr-489	1200	1	u.s.	GPE
ftr-489	1200	2	7	CARDINAL
ftr-489	1201	1	24	CARDINAL
ftr-489	1202	1	5	CARDINAL
ftr-489	1202	2	3	CARDINAL
ftr-489	1202	3	third	ORDINAL
ftr-489	1203	1	1981	DATE
ftr-489	1203	2	u.s.	GPE
ftr-489	1203	3	7	CARDINAL
ftr-489	1204	1	24	CARDINAL
ftr-489	1205	1	3	CARDINAL
ftr-489	1205	2	227	CARDINAL
ftr-489	1206	1	1501	CARDINAL
ftr-489	1207	1	228	CARDINAL
ftr-489	1207	2	1504(b)(3	CARDINAL
ftr-489	1208	1	229	CARDINAL
ftr-489	1209	1	13	CARDINAL
ftr-489	1209	2	300/90	CARDINAL
ftr-489	1209	3	may 30, 1990	DATE
ftr-489	1210	1	u.k.	GPE
ftr-489	1210	2	u.k.	GPE
ftr-489	1210	3	u.k.	GPE
ftr-489	1210	4	u.k.	GPE
ftr-489	1210	5	at least five percent	PERCENT
ftr-489	1210	6	first	ORDINAL
ftr-489	1211	1	68-8th	DATE
ftr-489	1213	1	230	CARDINAL
ftr-489	1213	2	5	CARDINAL
ftr-489	1213	3	4.	CARDINAL
ftr-489	1214	1	v.c	PERSON
ftr-489	1214	2	19921	DATE
ftr-489	1214	3	florida	GPE
ftr-489	1220	1	french	NORP
ftr-489	1220	2	the united kingdom's	GPE
ftr-489	1222	1	24(6	CARDINAL
ftr-489	1222	2	24(5	CARDINAL
ftr-489	1222	3	1977	DATE
ftr-489	1222	4	oecd	ORG
ftr-489	1224	1	germany	GPE
ftr-489	1226	1	article 24(1	LAW
ftr-489	1226	2	1977	DATE
ftr-489	1226	3	oecd	ORG
ftr-489	1228	1	article 24(1	LAW
ftr-489	1228	2	1981	DATE
ftr-489	1228	3	u.s.	GPE
ftr-489	1230	1	24(6	CARDINAL
ftr-489	1230	2	24(5	CARDINAL
ftr-489	1230	3	1977	DATE
ftr-489	1230	4	oecd	ORG
ftr-489	1231	1	1:2	CARDINAL
ftr-489	1231	2	nondiscrnination c. corporate liquidations	ORG
ftr-489	1231	3	section 337	LAW
ftr-489	1231	4	eighty percent	PERCENT
ftr-489	1231	5	section 332	LAW
ftr-489	1232	1	section 332	LAW
ftr-489	1233	1	a single taxable	DATE
ftr-489	1233	2	year	DATE
ftr-489	1233	3	three	CARDINAL
ftr-489	1233	4	section 367(e)(2	LAW
ftr-489	1233	5	eighty percent	PERCENT
ftr-489	1234	1	the internal revenue service	ORG
ftr-489	1234	2	87-5,2	CARDINAL
ftr-489	1234	3	section 367(e)(2	ORG
ftr-489	1234	4	article 24(5	LAW
ftr-489	1234	5	1981	DATE
ftr-489	1234	6	u.s.	GPE
ftr-489	1235	1	87	CARDINAL
ftr-489	1235	2	u.s.	GPE
ftr-489	1236	1	87	CARDINAL
ftr-489	1239	1	section 367(e)(2	LAW
ftr-489	1239	2	337	CARDINAL
ftr-489	1239	3	u.s.	GPE
ftr-489	1239	4	231	CARDINAL
ftr-489	1240	1	332(b)(2	CARDINAL
ftr-489	1240	2	3	CARDINAL
ftr-489	1241	1	232	CARDINAL
ftr-489	1243	1	87-5	DATE
ftr-489	1243	2	416	CARDINAL
ftr-489	1244	1	417	CARDINAL
ftr-489	1244	2	233	CARDINAL
ftr-489	1246	1	87-66	DATE
ftr-489	1246	2	376	CARDINAL
ftr-489	1247	1	19921	DATE
ftr-489	1247	2	florida	GPE
ftr-489	1247	3	u.s.	GPE
ftr-489	1247	4	u.s.	GPE
ftr-489	1248	1	u.s.	GPE
ftr-489	1248	2	u.s.	GPE
ftr-489	1248	3	u.s.-owned	NORP
ftr-489	1248	4	u.s.	GPE
ftr-489	1248	5	u.s.	GPE
ftr-489	1248	6	4	CARDINAL
ftr-489	1248	7	the internal revenue service	ORG
ftr-489	1248	8	article 24(5	LAW
ftr-489	1248	9	1981	DATE
ftr-489	1248	10	u.s.	GPE
ftr-489	1250	1	2 35	CARDINAL
ftr-489	1250	2	87-66	CARDINAL
ftr-489	1251	1	5	CARDINAL
ftr-489	1254	1	article 24(5	LAW
ftr-489	1254	2	u.s.	GPE
ftr-489	1255	1	section 367(e)(2	LAW
ftr-489	1255	2	congress	ORG
ftr-489	1255	3	treasury	ORG
ftr-489	1255	4	section 367(e)(2	ORG
ftr-489	1256	1	ali	PERSON
ftr-489	1256	2	one	CARDINAL
ftr-489	1256	3	ali	PERSON
ftr-489	1256	4	u.s.	GPE
ftr-489	1256	5	u.s.	GPE
ftr-489	1256	6	u.s.	GPE
ftr-489	1257	1	ali	PERSON
ftr-489	1258	1	d.	NORP
ftr-489	1258	2	the last few years	DATE
ftr-489	1258	3	congress	ORG
ftr-489	1258	4	234	CARDINAL
ftr-489	1259	1	235	CARDINAL
ftr-489	1259	2	1981	DATE
ftr-489	1259	3	u.s.	GPE
ftr-489	1259	4	7	CARDINAL
ftr-489	1260	1	24	CARDINAL
ftr-489	1261	1	5	CARDINAL
ftr-489	1261	2	236	CARDINAL
ftr-489	1261	3	5	CARDINAL
ftr-489	1261	4	237	CARDINAL
ftr-489	1262	1	the united states	GPE
ftr-489	1266	1	1.367(e)-2t(b)(2	CARDINAL
ftr-489	1267	1	1:2	CARDINAL
ftr-489	1267	2	ten percent	PERCENT
ftr-489	1267	3	the united states	GPE
ftr-489	1268	1	8	CARDINAL
ftr-489	1268	2	u.s.	GPE
ftr-489	1268	3	u.s.	GPE
ftr-489	1270	1	u.s.	GPE
ftr-489	1271	1	u.s.	GPE
ftr-489	1271	2	u.s.	GPE
ftr-489	1271	3	u.s.	GPE
ftr-489	1271	4	u.s.-owned	NORP
ftr-489	1271	5	u.s.	GPE
ftr-489	1271	6	u.s.	GPE
ftr-489	1272	1	section 367(e)(2	LAW
ftr-489	1273	1	congress	ORG
ftr-489	1274	1	article 24(5	LAW
ftr-489	1274	2	1981	DATE
ftr-489	1274	3	u.s.	GPE
ftr-489	1275	1	2	CARDINAL
ftr-489	1276	1	the united states	GPE
ftr-489	1276	2	the united states	GPE
ftr-489	1277	1	238	CARDINAL
ftr-489	1278	1	5270	DATE
ftr-489	1278	2	102d	CARDINAL
ftr-489	1278	3	2d	CARDINAL
ftr-489	1279	1	301	CARDINAL
ftr-489	1279	2	1992	DATE
ftr-489	1279	3	4308	DATE
ftr-489	1279	4	101st cong.	ORG
ftr-489	1279	5	2d	CARDINAL
ftr-489	1280	1	201	CARDINAL
ftr-489	1280	2	1990	DATE
ftr-489	1281	1	239	CARDINAL
ftr-489	1282	1	4308	DATE
ftr-489	1282	2	101st	ORG
ftr-489	1282	3	2d	DATE
ftr-489	1283	1	1990	DATE
ftr-489	1283	2	doc	ORG
ftr-489	1283	3	90-2228	CARDINAL
ftr-489	1283	4	fiche	ORG
ftr-489	1283	5	462	PRODUCT
ftr-489	1283	6	240	CARDINAL
ftr-489	1284	1	224	CARDINAL
ftr-489	1285	1	241	CARDINAL
ftr-489	1285	2	701	CARDINAL
ftr-489	1285	3	19921	DATE
ftr-489	1285	4	florida	GPE
ftr-489	1285	5	the united states	GPE
ftr-489	1286	1	section 1446	LAW
ftr-489	1286	2	the united states	GPE
ftr-489	1287	1	article 24(5	LAW
ftr-489	1287	2	1981	DATE
ftr-489	1287	3	u.s.	GPE
ftr-489	1287	4	the united states	GPE
ftr-489	1288	1	u.s.	GPE
ftr-489	1291	1	congress	ORG
ftr-489	1292	1	1966	DATE
ftr-489	1292	2	the end of the year	DATE
ftr-489	1293	1	1913 through 1979	DATE
ftr-489	1293	2	congress	ORG
ftr-489	1294	1	f. subchapter s	PERSON
ftr-489	1294	2	tax;246	ORG
ftr-489	1294	3	242	CARDINAL
ftr-489	1296	1	243	CARDINAL
ftr-489	1297	1	1446(d)(1	CARDINAL
ftr-489	1298	1	244	CARDINAL
ftr-489	1301	1	1450	CARDINAL
ftr-489	1301	2	2d	DATE
ftr-489	1302	1	1966	DATE
ftr-489	1302	2	1966-2	DATE
ftr-489	1303	1	965	CARDINAL
ftr-489	1303	2	983	CARDINAL
ftr-489	1304	1	245	CARDINAL
ftr-489	1305	1	38052	CARDINAL
ftr-489	1305	2	aug. 20, 1979	DATE
ftr-489	1308	1	regs	PERSON
ftr-489	1309	1	1.445-3(g	CARDINAL
ftr-489	1310	1	246	CARDINAL
ftr-489	1312	1	1:2	CARDINAL
ftr-489	1316	1	nonresidents.2-4	EVENT
ftr-489	1316	2	article 24(5	LAW
ftr-489	1316	3	1981	DATE
ftr-489	1316	4	u.s.	GPE
ftr-489	1317	1	article 24(5	LAW
ftr-489	1319	1	4	CARDINAL
ftr-489	1319	2	article 24 of the 1981	LAW
ftr-489	1319	3	u.s.	GPE
ftr-489	1319	4	article 9	LAW
ftr-489	1319	5	5	CARDINAL
ftr-489	1319	6	article 11	LAW
ftr-489	1319	7	4	CARDINAL
ftr-489	1319	8	article 12	LAW
ftr-489	1319	9	first	ORDINAL
ftr-489	1320	1	first	ORDINAL
ftr-489	1320	2	first	ORDINAL
ftr-489	1320	3	state.2	ORG
ftr-489	1320	4	247	CARDINAL
ftr-489	1322	1	248	CARDINAL
ftr-489	1323	1	1361(b)(1)(c	CARDINAL
ftr-489	1323	2	1362(a)(1	CARDINAL
ftr-489	1324	1	249	CARDINAL
ftr-489	1325	1	treasury	ORG
ftr-489	1327	1	24	CARDINAL
ftr-489	1327	2	fed	ORG
ftr-489	1328	1	39,066	CARDINAL
ftr-489	1328	2	39,060-2.9	CARDINAL
ftr-489	1329	1	250	CARDINAL
ftr-489	1330	1	897	CARDINAL
ftr-489	1331	1	251	CARDINAL
ftr-489	1331	2	1981	DATE
ftr-489	1331	3	u.s.	GPE
ftr-489	1331	4	7	CARDINAL
ftr-489	1332	1	24	CARDINAL
ftr-489	1333	1	4.	CARDINAL
ftr-489	1333	2	19921	DATE
ftr-489	1333	3	florida	GPE
ftr-489	1333	4	3	CARDINAL
ftr-489	1334	1	article 24(5	LAW
ftr-489	1334	2	1981	DATE
ftr-489	1334	3	u.s.	GPE
ftr-489	1334	4	one	CARDINAL
ftr-489	1335	1	the united states	GPE
ftr-489	1338	1	section 267(a)(3	LAW
ftr-489	1339	1	article 24(4	LAW
ftr-489	1339	2	1981	DATE
ftr-489	1339	3	u.s.	GPE
ftr-489	1341	1	section 267(a)(2	LAW
ftr-489	1342	1	u.s.	GPE
ftr-489	1342	2	one	CARDINAL
ftr-489	1343	1	united states	GPE
ftr-489	1344	1	u.s.	GPE
ftr-489	1344	2	section 267	LAW
ftr-489	1345	1	76-85	DATE
ftr-489	1346	1	253	CARDINAL
ftr-489	1349	1	1.267(a)-3	DATE
ftr-489	1349	2	56	CARDINAL
ftr-489	1349	3	fed	ORG
ftr-489	1350	1	11532	DATE
ftr-489	1350	2	1991	DATE
ftr-489	1351	1	89-84	DATE
ftr-489	1351	2	402	CARDINAL
ftr-489	1351	3	254	CARDINAL
ftr-489	1355	1	1.267(a)-3	DATE
ftr-489	1355	2	56	CARDINAL
ftr-489	1355	3	fed	ORG
ftr-489	1356	1	11532	DATE
ftr-489	1356	2	1991	DATE
ftr-489	1357	1	89-94	DATE
ftr-489	1357	2	402	CARDINAL
ftr-489	1358	1	1:2	CARDINAL
ftr-489	1361	1	canadian	NORP
ftr-489	1361	2	canada	GPE
ftr-489	1364	1	a few years ago	DATE
ftr-489	1364	2	canada	GPE
ftr-489	1364	3	u.s.	GPE
ftr-489	1364	4	u.s.	GPE
ftr-489	1364	5	at least $600,000	MONEY
ftr-489	1365	1	10	CARDINAL
ftr-489	1366	1	article 24 of the 1981	LAW
ftr-489	1366	2	u.s.	GPE
ftr-489	1366	3	1	CARDINAL
ftr-489	1367	1	canadian	NORP
ftr-489	1367	2	1981	DATE
ftr-489	1367	3	u.s.	GPE
ftr-489	1367	4	third	ORDINAL
ftr-489	1368	1	canadian	NORP
ftr-489	1370	1	canada	GPE
ftr-489	1370	2	the united states	GPE
ftr-489	1372	1	6	CARDINAL
ftr-489	1372	2	u.s.	GPE
ftr-489	1372	3	u.s.	GPE
ftr-489	1373	1	u.s.	GPE
ftr-489	1373	2	days	DATE
ftr-489	1374	1	63	CARDINAL
ftr-489	1374	2	canadian	NORP
ftr-489	1374	3	the united states	GPE
ftr-489	1374	4	255	CARDINAL
ftr-489	1375	1	13	CARDINAL
ftr-489	1376	1	256	CARDINAL
ftr-489	1378	1	supra	PERSON
ftr-489	1378	2	15	CARDINAL
ftr-489	1380	1	10	CARDINAL
ftr-489	1381	1	257	CARDINAL
ftr-489	1381	2	1981	DATE
ftr-489	1381	3	u.s.	GPE
ftr-489	1381	4	7	CARDINAL
ftr-489	1382	1	24	CARDINAL
ftr-489	1383	1	1	CARDINAL
ftr-489	1383	2	258	CARDINAL
ftr-489	1385	1	supra	PERSON
ftr-489	1385	2	15	CARDINAL
ftr-489	1387	1	2	CARDINAL
ftr-489	1387	2	259	CARDINAL
ftr-489	1389	1	supra	PERSON
ftr-489	1389	2	15	CARDINAL
ftr-489	1391	1	10. 260	CARDINAL
ftr-489	1392	1	supra	PERSON
ftr-489	1392	2	15	CARDINAL
ftr-489	1395	1	1.	CARDINAL
ftr-489	1395	2	261	CARDINAL
ftr-489	1397	1	supra	PERSON
ftr-489	1397	2	15	CARDINAL
ftr-489	1399	1	1	CARDINAL
ftr-489	1399	2	262	CARDINAL
ftr-489	1401	1	263	CARDINAL
ftr-489	1404	1	20.0-1(b)(1	CARDINAL
ftr-489	1405	1	19921	DATE
ftr-489	1405	2	florida	GPE
ftr-489	1405	3	the united states	GPE
ftr-489	1405	4	u.s.	GPE
ftr-489	1405	5	600,000	MONEY
ftr-489	1405	6	4	CARDINAL
ftr-489	1405	7	600,000	MONEY
ftr-489	1406	1	canadian	NORP
ftr-489	1406	2	the united states	GPE
ftr-489	1406	3	xxv(2	ORG
ftr-489	1407	1	the united states	GPE
ftr-489	1408	1	1990	DATE
ftr-489	1408	2	u.s.	GPE
ftr-489	1408	3	u.s.	GPE
ftr-489	1408	4	67	CARDINAL
ftr-489	1408	5	one	CARDINAL
ftr-489	1408	6	u.s.	GPE
ftr-489	1408	7	u.s.	GPE
ftr-489	1408	8	u.s.	GPE
ftr-489	1408	9	citizens.268	GPE
ftr-489	1409	1	germany	GPE
ftr-489	1409	2	german	NORP
ftr-489	1409	3	u.s spouses.269	GPE
ftr-489	1410	1	congress	ORG
ftr-489	1410	2	u.s.	GPE
ftr-489	1412	1	congress	ORG
ftr-489	1412	2	u.s.	GPE
ftr-489	1412	3	u.s.	GPE
ftr-489	1412	4	u.s.	GPE
ftr-489	1412	5	264	CARDINAL
ftr-489	1413	1	irc §§	ORG
ftr-489	1413	2	2010(a	CARDINAL
ftr-489	1414	1	265	CARDINAL
ftr-489	1415	1	irc §§	ORG
ftr-489	1415	2	2010(a	CARDINAL
ftr-489	1418	1	20.0-1(b)(1	CARDINAL
ftr-489	1419	1	266	CARDINAL
ftr-489	1420	1	267	CARDINAL
ftr-489	1422	1	268	CARDINAL
ftr-489	1425	1	795	CARDINAL
ftr-489	1425	2	100th	ORDINAL
ftr-489	1426	1	2d	CARDINAL
ftr-489	1427	1	592	CARDINAL
ftr-489	1427	2	593	CARDINAL
ftr-489	1427	3	1988	DATE
ftr-489	1428	1	269	CARDINAL
ftr-489	1428	2	mary gael timberlake	PERSON
ftr-489	1428	3	u.s.	GPE
ftr-489	1428	4	treasury department	ORG
ftr-489	1428	5	germany	GPE
ftr-489	1428	6	germany	GPE
ftr-489	1428	7	u.s.	GPE
ftr-489	1428	8	3	CARDINAL
ftr-489	1428	9	375	CARDINAL
ftr-489	1428	10	376	DATE
ftr-489	1428	11	april 1991	DATE
ftr-489	1429	1	1:2	CARDINAL
ftr-489	1429	2	u.s.	GPE
ftr-489	1430	1	1981	DATE
ftr-489	1430	2	u.s.	GPE
ftr-489	1430	3	two	CARDINAL
ftr-489	1430	4	congress	ORG
ftr-489	1431	1	first	ORDINAL
ftr-489	1431	2	u.s.	GPE
ftr-489	1431	3	canada	GPE
ftr-489	1431	4	australia	GPE
ftr-489	1431	5	new zealand	GPE
ftr-489	1433	1	second	ORDINAL
ftr-489	1433	2	u.s.	GPE
ftr-489	1434	1	u.s.	GPE
ftr-489	1434	2	u.s.-owned	NORP
ftr-489	1434	3	u.s.	GPE
ftr-489	1436	1	the united states	GPE
ftr-489	1437	1	the united states	GPE
ftr-489	1439	1	1992	DATE
ftr-489	1439	2	florida	GPE
ftr-489	1439	3	1981	DATE
ftr-489	1439	4	u.s.	GPE
ftr-489	1439	5	24	CARDINAL
ftr-489	1440	1	one	CARDINAL
ftr-489	1441	1	united states	GPE
ftr-489	1441	2	united states	GPE
ftr-489	1441	3	the united states	GPE
ftr-489	1441	4	the united states	GPE
ftr-489	1442	1	2	CARDINAL
ftr-489	1442	2	the united states	GPE
ftr-489	1442	3	united states	GPE
ftr-489	1443	1	3	CARDINAL
ftr-489	1445	1	4	CARDINAL
ftr-489	1445	2	1	CARDINAL
ftr-489	1445	3	article 9	LAW
ftr-489	1445	4	5	CARDINAL
ftr-489	1445	5	article 11	LAW
ftr-489	1445	6	4	CARDINAL
ftr-489	1445	7	article 12	LAW
ftr-489	1445	8	first	ORDINAL
ftr-489	1446	1	first	ORDINAL
ftr-489	1447	1	1:2	CARDINAL
ftr-489	1447	2	111 5	DATE
ftr-489	1447	3	one	CARDINAL
ftr-489	1447	4	first	ORDINAL
ftr-489	1447	5	first	ORDINAL
ftr-489	1448	1	6	CARDINAL
ftr-489	1449	1	article 2 (	LAW
ftr-489	1450	1	florida	GPE
ftr-489	1450	2	1977	DATE
ftr-489	1450	3	oecd	ORG
ftr-489	1450	4	article 24	LAW
ftr-489	1451	1	article 1	LAW
ftr-489	1451	2	one	CARDINAL
ftr-489	1452	1	2	CARDINAL
ftr-489	1453	1	3	CARDINAL
ftr-489	1454	1	4	CARDINAL
ftr-489	1456	1	5	CARDINAL
ftr-489	1456	2	1	CARDINAL
ftr-489	1456	3	article 9	LAW
ftr-489	1456	4	6	CARDINAL
ftr-489	1456	5	article 11	LAW
ftr-489	1456	6	4	CARDINAL
ftr-489	1456	7	article 12	LAW
ftr-489	1456	8	first	ORDINAL
ftr-489	1457	1	1:2	CARDINAL
ftr-489	1457	2	113	CARDINAL
ftr-489	1457	3	first	ORDINAL
ftr-489	1458	1	6	CARDINAL
ftr-489	1458	2	one	CARDINAL
ftr-489	1458	3	first	ORDINAL
ftr-489	1458	4	first	ORDINAL
ftr-489	1459	1	7	CARDINAL
ftr-489	1459	2	article 2	LAW