id	sid	eid	entity	type
ftr-504	1	1	florida	GPE
ftr-504	1	2	1 1994	CARDINAL
ftr-504	1	3	12	CARDINAL
ftr-504	1	4	1993	DATE
ftr-504	1	5	james e. tierney	PERSON
ftr-504	1	6	i. introduction subchapter k	PERSON
ftr-504	3	1	two	CARDINAL
ftr-504	3	2	two	CARDINAL
ftr-504	4	1	741	CARDINAL
ftr-504	4	2	section 736	LAW
ftr-504	5	1	741	CARDINAL
ftr-504	7	1	section 736	LAW
ftr-504	9	1	the university of toledo college of law	ORG
ftr-504	10	1	b.a. 1978	PERSON
ftr-504	10	2	rutgers college	ORG
ftr-504	10	3	j.d. 1981	ORG
ftr-504	11	1	1984	DATE
ftr-504	11	2	new york university school of law	ORG
ftr-504	12	1	j. dinsmore	PERSON
ftr-504	12	2	the university of toledo college of law	ORG
ftr-504	12	3	1994	DATE
ftr-504	13	1	the university of toledo college of law summer research	ORG
ftr-504	14	1	florida	GPE
ftr-504	15	1	1993	DATE
ftr-504	15	2	1993	DATE
ftr-504	15	3	congress	ORG
ftr-504	16	1	subchapter k	PERSON
ftr-504	16	2	39.6%	PERCENT
ftr-504	16	3	28%	PERCENT
ftr-504	17	1	section 197	LAW
ftr-504	18	1	subchapter k	PERSON
ftr-504	19	1	congress	ORG
ftr-504	20	1	congress	ORG
ftr-504	20	2	congress	ORG
ftr-504	23	1	two	CARDINAL
ftr-504	23	2	section 736-one	LAW
ftr-504	24	1	1993	DATE
ftr-504	24	2	congress	ORG
ftr-504	25	1	1993	DATE
ftr-504	29	1	1993	DATE
ftr-504	29	2	a. introduction	PERSON
ftr-504	29	3	first	ORDINAL
ftr-504	30	1	section 741	LAW
ftr-504	30	2	1993	DATE
ftr-504	31	1	section 736	LAW
ftr-504	31	2	1993	DATE
ftr-504	32	1	1993	DATE
ftr-504	32	2	three	CARDINAL
ftr-504	33	1	first	ORDINAL
ftr-504	33	2	1993	DATE
ftr-504	34	1	second	ORDINAL
ftr-504	34	2	section 736	LAW
ftr-504	35	1	third	ORDINAL
ftr-504	35	2	section 736	LAW
ftr-504	35	3	1993	DATE
ftr-504	35	4	january 5, 1993	DATE
ftr-504	35	5	january 4, 1993	DATE
ftr-504	36	1	1993	DATE
ftr-504	38	1	abc	ORG
ftr-504	38	2	one-third	CARDINAL
ftr-504	40	1	abc partnership asset	ORG
ftr-504	40	2	fmv	ORG
ftr-504	40	3	6000 6000	CARDINAL
ftr-504	40	4	270	CARDINAL
ftr-504	41	1	150 150	CARDINAL
ftr-504	41	2	0 150 150	CARDINAL
ftr-504	41	3	30	CARDINAL
ftr-504	41	4	270	CARDINAL
ftr-504	41	5	0 300 300	QUANTITY
ftr-504	41	6	6300 7200	CARDINAL
ftr-504	41	7	2100	CARDINAL
ftr-504	41	8	2100	CARDINAL
ftr-504	41	9	2400 300	CARDINAL
ftr-504	41	10	2100	CARDINAL
ftr-504	41	11	2400 300	QUANTITY
ftr-504	41	12	6300 7200	CARDINAL
ftr-504	41	13	200	MONEY
ftr-504	41	14	section 168	LAW
ftr-504	42	1	1	CARDINAL
ftr-504	42	2	1993	DATE
ftr-504	44	1	103	CARDINAL
ftr-504	44	2	107	CARDINAL
ftr-504	45	1	312	CARDINAL
ftr-504	45	2	541	CARDINAL
ftr-504	46	1	19931	DATE
ftr-504	47	1	19941	DATE
ftr-504	47	2	florida	GPE
ftr-504	47	3	abc	ORG
ftr-504	47	4	330	MONEY
ftr-504	47	5	570	MONEY
ftr-504	47	6	300	MONEY
ftr-504	47	7	110	MONEY
ftr-504	47	8	190	MONEY
ftr-504	48	1	300	MONEY
ftr-504	48	2	2,400	MONEY
ftr-504	49	1	2,400	MONEY
ftr-504	50	1	5	CARDINAL
ftr-504	50	2	110	MONEY
ftr-504	50	3	190	MONEY
ftr-504	51	1	110	MONEY
ftr-504	51	2	190	MONEY
ftr-504	52	1	section 741	LAW
ftr-504	52	2	1993	DATE
ftr-504	52	3	one-half	CARDINAL
ftr-504	52	4	1,200	MONEY
ftr-504	54	1	3	CARDINAL
ftr-504	54	2	the abc partnership's	ORG
ftr-504	56	1	cox v. commissioner	PERSON
ftr-504	56	2	17 t.c	QUANTITY
ftr-504	56	3	1287	CARDINAL
ftr-504	56	4	1952	DATE
ftr-504	56	5	t.c.	PERSON
ftr-504	56	6	1991-556	DATE
ftr-504	56	7	1991	DATE
ftr-504	58	1	danielson v. commissioner	PERSON
ftr-504	58	2	378	CARDINAL
ftr-504	58	3	771	CARDINAL
ftr-504	58	4	3d	CARDINAL
ftr-504	58	5	1967	DATE
ftr-504	60	1	389	CARDINAL
ftr-504	60	2	858	CARDINAL
ftr-504	61	1	197	CARDINAL
ftr-504	61	2	1993	DATE
ftr-504	64	1	98	CARDINAL
ftr-504	65	1	4	CARDINAL
ftr-504	68	1	5	CARDINAL
ftr-504	71	1	1	CARDINAL
ftr-504	71	2	741	CARDINAL
ftr-504	73	1	section 751	LAW
ftr-504	73	2	section 751	LAW
ftr-504	73	3	section 75 1(a	LAW
ftr-504	73	4	section 75 1	LAW
ftr-504	74	1	9	CARDINAL
ftr-504	74	2	6	CARDINAL
ftr-504	74	3	741	CARDINAL
ftr-504	74	4	1001	DATE
ftr-504	75	1	7	CARDINAL
ftr-504	75	2	741	CARDINAL
ftr-504	75	3	8	CARDINAL
ftr-504	76	1	741	CARDINAL
ftr-504	77	1	9	CARDINAL
ftr-504	77	2	1993	DATE
ftr-504	79	1	2	CARDINAL
ftr-504	80	1	731	CARDINAL
ftr-504	80	2	741	CARDINAL
ftr-504	80	3	section 736	LAW
ftr-504	80	4	section 1245	LAW
ftr-504	80	5	section 1245(a)(3	LAW
ftr-504	80	6	section 1248	LAW
ftr-504	80	7	1250	CARDINAL
ftr-504	80	8	section 1250(c	DATE
ftr-504	81	1	1994	DATE
ftr-504	81	2	florida	GPE
ftr-504	82	1	1993	DATE
ftr-504	82	2	first	ORDINAL
ftr-504	82	3	second	ORDINAL
ftr-504	84	1	1993	DATE
ftr-504	84	2	120%	PERCENT
ftr-504	84	3	10%	PERCENT
ftr-504	85	1	2	CARDINAL
ftr-504	85	2	section 1253(a	LAW
ftr-504	85	3	section 1254	LAW
ftr-504	85	4	1245(a	CARDINAL
ftr-504	85	5	1248(a	CARDINAL
ftr-504	85	6	1250(a	CARDINAL
ftr-504	85	7	1253(a	DATE
ftr-504	85	8	section 731	LAW
ftr-504	85	9	736	CARDINAL
ftr-504	85	10	741	CARDINAL
ftr-504	86	1	731	CARDINAL
ftr-504	86	2	741	CARDINAL
ftr-504	86	3	section 736	LAW
ftr-504	86	4	section 1278	LAW
ftr-504	86	5	section 1283	LAW
ftr-504	86	6	section 731	LAW
ftr-504	86	7	741	CARDINAL
ftr-504	87	1	1993	DATE
ftr-504	87	2	1	CARDINAL
ftr-504	87	3	107	CARDINAL
ftr-504	88	1	541	CARDINAL
ftr-504	89	1	1993	DATE
ftr-504	89	2	§§	ORG
ftr-504	89	3	731	CARDINAL
ftr-504	89	4	741	CARDINAL
ftr-504	89	5	736	CARDINAL
ftr-504	90	1	10	CARDINAL
ftr-504	92	1	75	MONEY
ftr-504	92	2	100	MONEY
ftr-504	93	1	80	MONEY
ftr-504	93	2	all $5	MONEY
ftr-504	94	1	5	MONEY
ftr-504	95	1	120	MONEY
ftr-504	95	2	45	MONEY
ftr-504	95	3	only $25	MONEY
ftr-504	95	4	20	MONEY
ftr-504	96	1	25	MONEY
ftr-504	97	1	11	CARDINAL
ftr-504	98	1	1993	DATE
ftr-504	98	2	736	CARDINAL
ftr-504	99	1	supra	PERSON
ftr-504	99	2	9	CARDINAL
ftr-504	99	3	83-88	DATE
ftr-504	100	1	12	CARDINAL
ftr-504	101	1	1993	DATE
ftr-504	105	1	abc	ORG
ftr-504	105	2	150	MONEY
ftr-504	105	3	150	MONEY
ftr-504	106	1	zero	CARDINAL
ftr-504	106	2	300	MONEY
ftr-504	107	1	3	CARDINAL
ftr-504	107	2	270	MONEY
ftr-504	107	3	300	MONEY
ftr-504	108	1	600	MONEY
ftr-504	108	2	120%	PERCENT
ftr-504	108	3	270	MONEY
ftr-504	108	4	10%	PERCENT
ftr-504	108	5	1,200	MONEY
ftr-504	108	6	120 percent	PERCENT
ftr-504	110	1	2	CARDINAL
ftr-504	110	2	section 1221(1	LAW
ftr-504	110	3	section 1231	LAW
ftr-504	111	1	section 1246	LAW
ftr-504	113	1	1993	DATE
ftr-504	113	2	1	CARDINAL
ftr-504	113	3	13206(e)(1	CARDINAL
ftr-504	113	4	107	CARDINAL
ftr-504	114	1	467	CARDINAL
ftr-504	115	1	1993	DATE
ftr-504	115	2	120%	PERCENT
ftr-504	115	3	10%	PERCENT
ftr-504	116	1	1993	DATE
ftr-504	116	2	april 30, 1993	DATE
ftr-504	117	1	1993	DATE
ftr-504	117	2	supra	PERSON
ftr-504	117	3	13206(e)(2	CARDINAL
ftr-504	117	4	107	CARDINAL
ftr-504	118	1	467	CARDINAL
ftr-504	118	2	76	CARDINAL
ftr-504	118	3	13	CARDINAL
ftr-504	119	1	zero	CARDINAL
ftr-504	121	1	1.751-1(c)(5	CARDINAL
ftr-504	122	1	19941	DATE
ftr-504	122	2	florida	GPE
ftr-504	123	1	section 751	LAW
ftr-504	123	2	100	MONEY
ftr-504	123	3	100	MONEY
ftr-504	124	1	4	CARDINAL
ftr-504	124	2	2,200	MONEY
ftr-504	124	3	section 741	LAW
ftr-504	124	4	section 751	LAW
ftr-504	127	1	16	CARDINAL
ftr-504	128	1	7	CARDINAL
ftr-504	128	2	one-third	CARDINAL
ftr-504	128	3	section 751	LAW
ftr-504	128	4	zero	CARDINAL
ftr-504	128	5	100	MONEY
ftr-504	128	6	90	MONEY
ftr-504	128	7	100	MONEY
ftr-504	129	1	90	MONEY
ftr-504	129	2	section 751	LAW
ftr-504	129	3	2,010	MONEY
ftr-504	129	4	section 741	LAW
ftr-504	130	1	section 75 1(a	LAW
ftr-504	130	2	section 741	LAW
ftr-504	131	1	110	MONEY
ftr-504	131	2	190	MONEY
ftr-504	131	3	14	CARDINAL
ftr-504	133	1	zero	CARDINAL
ftr-504	134	1	15	CARDINAL
ftr-504	135	1	1.751-1(a)(2	CARDINAL
ftr-504	136	1	one	CARDINAL
ftr-504	137	1	16	CARDINAL
ftr-504	138	1	irc §§	ORG
ftr-504	138	2	733	CARDINAL
ftr-504	139	1	17	CARDINAL
ftr-504	141	1	sec	ORG
ftr-504	142	1	sec	ORG
ftr-504	142	2	741	CARDINAL
ftr-504	142	3	2400	CARDINAL
ftr-504	142	4	2100	CARDINAL
ftr-504	142	5	90 2010	DATE
ftr-504	142	6	300	CARDINAL
ftr-504	142	7	110	CARDINAL
ftr-504	143	1	8	CARDINAL
ftr-504	145	1	one-half	CARDINAL
ftr-504	145	2	1,200	MONEY
ftr-504	145	3	one-third	CARDINAL
ftr-504	145	4	one-half	CARDINAL
ftr-504	145	5	1,200	MONEY
ftr-504	145	6	3,300	MONEY
ftr-504	146	1	section 754.21	LAW
ftr-504	146	2	1	CARDINAL
ftr-504	146	3	section 754	LAW
ftr-504	146	4	value.22	DATE
ftr-504	146	5	7,200	MONEY
ftr-504	146	6	3,600	MONEY
ftr-504	147	1	18	CARDINAL
ftr-504	148	1	742	CARDINAL
ftr-504	148	2	19	CARDINAL
ftr-504	149	1	1.742-1	CARDINAL
ftr-504	150	1	irc § 1012	ORG
ftr-504	151	1	20	CARDINAL
ftr-504	153	1	84-53	CARDINAL
ftr-504	153	2	159	CARDINAL
ftr-504	154	1	21	CARDINAL
ftr-504	155	1	22	CARDINAL
ftr-504	156	1	754	CARDINAL
ftr-504	159	1	1.754-1(c	DATE
ftr-504	160	1	19941	DATE
ftr-504	160	2	florida	GPE
ftr-504	160	3	fmv	ORG
ftr-504	160	4	6000	CARDINAL
ftr-504	161	1	270	CARDINAL
ftr-504	161	2	30	CARDINAL
ftr-504	161	3	0 150 150	CARDINAL
ftr-504	161	4	0 150 150	CARDINAL
ftr-504	161	5	30	CARDINAL
ftr-504	161	6	300 270	CARDINAL
ftr-504	161	7	300 300	CARDINAL
ftr-504	161	8	6300 7200	CARDINAL
ftr-504	161	9	330	MONEY
ftr-504	161	10	570	MONEY
ftr-504	162	1	one-half	DATE
ftr-504	162	2	one-third	CARDINAL
ftr-504	163	1	450	MONEY
ftr-504	163	2	165	MONEY
ftr-504	163	3	285	MONEY
ftr-504	163	4	450	MONEY
ftr-504	163	5	3,750	MONEY
ftr-504	164	1	3,600	MONEY
ftr-504	164	2	150	MONEY
ftr-504	164	3	23	CARDINAL
ftr-504	165	1	110	MONEY
ftr-504	165	2	190	MONEY
ftr-504	165	3	165	MONEY
ftr-504	165	4	135	MONEY
ftr-504	165	5	285	MONEY
ftr-504	165	6	150	MONEY
ftr-504	165	7	55	MONEY
ftr-504	165	8	55	MONEY
ftr-504	166	1	one-third	CARDINAL
ftr-504	166	2	one-third	CARDINAL
ftr-504	166	3	110	MONEY
ftr-504	166	4	23	CARDINAL
ftr-504	167	1	731	CARDINAL
ftr-504	168	1	732	CARDINAL
ftr-504	169	1	24	CARDINAL
ftr-504	171	1	25	CARDINAL
ftr-504	172	1	55	MONEY
ftr-504	172	2	one-third	CARDINAL
ftr-504	172	3	an additional $55	MONEY
ftr-504	173	1	55	MONEY
ftr-504	176	1	754	CARDINAL
ftr-504	176	2	2	CARDINAL
ftr-504	176	3	section 754	LAW
ftr-504	176	4	section 754.-if	LAW
ftr-504	176	5	754	CARDINAL
ftr-504	177	1	section 755	LAW
ftr-504	177	2	section 743(b	LAW
ftr-504	178	1	754	CARDINAL
ftr-504	179	1	29	CARDINAL
ftr-504	180	1	section 754	LAW
ftr-504	180	2	section 755	LAW
ftr-504	180	3	two	CARDINAL
ftr-504	181	1	first	ORDINAL
ftr-504	182	1	734	CARDINAL
ftr-504	182	2	743	CARDINAL
ftr-504	182	3	754	CARDINAL
ftr-504	182	4	27	CARDINAL
ftr-504	183	1	the taxable year	DATE
ftr-504	183	2	years	DATE
ftr-504	184	1	754	PRODUCT
ftr-504	185	1	754	CARDINAL
ftr-504	185	2	734	CARDINAL
ftr-504	185	3	743	CARDINAL
ftr-504	185	4	only under one	CARDINAL
ftr-504	187	1	1.754-1(a	CARDINAL
ftr-504	189	1	754	PRODUCT
ftr-504	191	1	1.754-1(c	DATE
ftr-504	192	1	28	CARDINAL
ftr-504	194	1	1.734-1(c	CARDINAL
ftr-504	194	2	1.743-1(c	CARDINAL
ftr-504	195	1	29	CARDINAL
ftr-504	198	1	1.743-1	CARDINAL
ftr-504	201	1	one-third	CARDINAL
ftr-504	204	1	1.743-1(b)(i)(ii	CARDINAL
ftr-504	206	1	1.734-1(c	CARDINAL
ftr-504	206	2	1.743-1(c	CARDINAL
ftr-504	207	1	1994	DATE
ftr-504	207	2	florida	GPE
ftr-504	208	1	33 second	DATE
ftr-504	208	2	two	CARDINAL
ftr-504	208	3	one	CARDINAL
ftr-504	208	4	section 1231	LAW
ftr-504	208	5	32	DATE
ftr-504	209	1	755(a)(1	CARDINAL
ftr-504	210	1	33	CARDINAL
ftr-504	211	1	1.755	CARDINAL
ftr-504	214	1	754	CARDINAL
ftr-504	214	2	fmv	ORG
ftr-504	214	3	1	CARDINAL
ftr-504	214	4	300 300	CARDINAL
ftr-504	214	5	2 90	PERCENT
ftr-504	214	6	30	CARDINAL
ftr-504	214	7	90 360 270	CARDINAL
ftr-504	214	8	30	CARDINAL
ftr-504	214	9	30	CARDINAL
ftr-504	214	10	90 360 270	CARDINAL
ftr-504	214	11	w	ORG
ftr-504	214	12	one-third	CARDINAL
ftr-504	214	13	120	MONEY
ftr-504	214	14	w	ORG
ftr-504	214	15	90	MONEY
ftr-504	214	16	100	MONEY
ftr-504	214	17	20	MONEY
ftr-504	214	18	2	CARDINAL
ftr-504	217	1	90	MONEY
ftr-504	217	2	1	CARDINAL
ftr-504	217	3	90	MONEY
ftr-504	218	1	10	MONEY
ftr-504	218	2	1 and $10	MONEY
ftr-504	218	3	2	CARDINAL
ftr-504	218	4	1	CARDINAL
ftr-504	218	5	between $100	MONEY
ftr-504	218	6	z	ORG
ftr-504	218	7	one-third	CARDINAL
ftr-504	218	8	300	MONEY
ftr-504	218	9	90	MONEY
ftr-504	218	10	1	CARDINAL
ftr-504	218	11	2	CARDINAL
ftr-504	218	12	between $30	MONEY
ftr-504	218	13	z	ORG
ftr-504	218	14	one-third	CARDINAL
ftr-504	218	15	20	MONEY
ftr-504	218	16	z	ORG
ftr-504	218	17	one-third	CARDINAL
ftr-504	218	18	60	MONEY
ftr-504	219	1	90	MONEY
ftr-504	219	2	100	MONEY
ftr-504	219	3	10	MONEY
ftr-504	219	4	2	CARDINAL
ftr-504	220	1	one-third	CARDINAL
ftr-504	221	1	no later than 30 days	DATE
ftr-504	223	1	1.755-1(a)(2	CARDINAL
ftr-504	225	1	1231(b	CARDINAL
ftr-504	225	2	two	CARDINAL
ftr-504	226	1	first	ORDINAL
ftr-504	226	2	two	CARDINAL
ftr-504	226	3	two	CARDINAL
ftr-504	228	1	abc	ORG
ftr-504	228	2	fmv	ORG
ftr-504	228	3	6000	CARDINAL
ftr-504	228	4	270	CARDINAL
ftr-504	228	5	0 150 150	CARDINAL
ftr-504	228	6	0 150 150	CARDINAL
ftr-504	228	7	30 300 270 capital/1231(b	QUANTITY
ftr-504	228	8	0 300 300	MONEY
ftr-504	228	9	6300 7200	CARDINAL
ftr-504	228	10	3,300	MONEY
ftr-504	228	11	3,150	MONEY
ftr-504	228	12	150	MONEY
ftr-504	229	1	570	MONEY
ftr-504	229	2	section 1231(b	LAW
ftr-504	229	3	assets,36	ORG
ftr-504	229	4	330	MONEY
ftr-504	229	5	34	CARDINAL
ftr-504	230	1	1.755-1(b	CARDINAL
ftr-504	231	1	1231(b	CARDINAL
ftr-504	231	2	1231(b	CARDINAL
ftr-504	233	1	1.755-1(b)(2	CARDINAL
ftr-504	237	1	1.755-1(c	CARDINAL
ftr-504	237	2	2.	CARDINAL
ftr-504	239	1	1231(b	CARDINAL
ftr-504	239	2	400	MONEY
ftr-504	239	3	123 1(b	CARDINAL
ftr-504	240	1	123 1(b	CARDINAL
ftr-504	240	2	200	MONEY
ftr-504	240	3	s100	CARDINAL
ftr-504	241	1	two-thirds	CARDINAL
ftr-504	241	2	2001300	DATE
ftr-504	241	3	1231(b	CARDINAL
ftr-504	241	4	one-third	CARDINAL
ftr-504	242	1	36	CARDINAL
ftr-504	243	1	1231(b	CARDINAL
ftr-504	244	1	19941	DATE
ftr-504	244	2	florida	GPE
ftr-504	244	3	900.3 7	DATE
ftr-504	244	4	150	MONEY
ftr-504	244	5	95	MONEY
ftr-504	244	6	section 1231(b	LAW
ftr-504	244	7	330/900	ORG
ftr-504	244	8	55	MONEY
ftr-504	246	1	570	MONEY
ftr-504	246	2	first	ORDINAL
ftr-504	246	3	570	MONEY
ftr-504	246	4	270	MONEY
ftr-504	246	5	300	MONEY
ftr-504	247	1	95	MONEY
ftr-504	247	2	270/570	CARDINAL
ftr-504	247	3	45	MONEY
ftr-504	247	4	300/570	CARDINAL
ftr-504	247	5	50	MONEY
ftr-504	248	1	330	MONEY
ftr-504	248	2	150	MONEY
ftr-504	248	3	150	MONEY
ftr-504	248	4	30	MONEY
ftr-504	249	1	55	MONEY
ftr-504	249	2	150/330	CARDINAL
ftr-504	249	3	25	MONEY
ftr-504	249	4	150/330	CARDINAL
ftr-504	249	5	25	MONEY
ftr-504	249	6	30/330	CARDINAL
ftr-504	249	7	5	MONEY
ftr-504	250	1	fmv	ORG
ftr-504	250	2	6000	CARDINAL
ftr-504	250	3	6000 6000	CARDINAL
ftr-504	250	4	270	CARDINAL
ftr-504	250	5	10 280 300	QUANTITY
ftr-504	250	6	50 50 150	CARDINAL
ftr-504	250	7	50 50 150	CARDINAL
ftr-504	250	8	30	CARDINAL
ftr-504	250	9	120 300	CARDINAL
ftr-504	250	10	100 300	CARDINAL
ftr-504	250	11	3300 3300 3600	CARDINAL
ftr-504	250	12	3300 3300 3600	DATE
ftr-504	250	13	6600 6600 7200	QUANTITY
ftr-504	250	14	7,200	MONEY
ftr-504	250	15	3,600	MONEY
ftr-504	250	16	220	MONEY
ftr-504	250	17	20	MONEY
ftr-504	250	18	100	MONEY
ftr-504	250	19	100	MONEY
ftr-504	250	20	37	CARDINAL
ftr-504	251	1	1231(b	CARDINAL
ftr-504	251	2	1231(b	CARDINAL
ftr-504	252	1	38	CARDINAL
ftr-504	255	1	1.743-1(b	CARDINAL
ftr-504	257	1	380	MONEY
ftr-504	257	2	180	MONEY
ftr-504	257	3	200	MONEY
ftr-504	259	1	190	MONEY
ftr-504	259	2	754	CARDINAL
ftr-504	260	1	3	CARDINAL
ftr-504	260	2	741	CARDINAL
ftr-504	261	1	754	CARDINAL
ftr-504	262	1	754	CARDINAL
ftr-504	263	1	39	CARDINAL
ftr-504	264	1	300	MONEY
ftr-504	265	1	3,300	MONEY
ftr-504	265	2	3,600	MONEY
ftr-504	266	1	3,600	MONEY
ftr-504	267	1	40	CARDINAL
ftr-504	268	1	§ 751(a	EVENT
ftr-504	272	1	41	CARDINAL
ftr-504	274	1	754	CARDINAL
ftr-504	277	1	one-half	CARDINAL
ftr-504	278	1	3,600	MONEY
ftr-504	278	2	165	CARDINAL
ftr-504	278	3	135	MONEY
ftr-504	278	4	754	CARDINAL
ftr-504	279	1	19941	DATE
ftr-504	279	2	florida	GPE
ftr-504	279	3	section 754	LAW
ftr-504	279	4	section 736	LAW
ftr-504	279	5	1993	DATE
ftr-504	280	1	section 736	LAW
ftr-504	281	1	1993	DATE
ftr-504	281	2	1993	DATE
ftr-504	282	1	1	CARDINAL
ftr-504	282	2	section 736	LAW
ftr-504	282	3	1954	DATE
ftr-504	282	4	section 736	LAW
ftr-504	282	5	two	CARDINAL
ftr-504	284	1	section 736	LAW
ftr-504	284	2	section 731	LAW
ftr-504	285	1	section 751	LAW
ftr-504	286	1	section 736(b).46	LAW
ftr-504	286	2	42	CARDINAL
ftr-504	288	1	111	CARDINAL
ftr-504	289	1	43	CARDINAL
ftr-504	290	1	741	CARDINAL
ftr-504	290	2	1,200	MONEY
ftr-504	291	1	44	DATE
ftr-504	292	1	73 1. 45	DATE
ftr-504	293	1	1.736-1(a)(2	CARDINAL
ftr-504	294	1	46	DATE
ftr-504	298	1	7	CARDINAL
ftr-504	298	2	section 736	LAW
ftr-504	298	3	1993	DATE
ftr-504	298	4	abc	ORG
ftr-504	298	5	abc	ORG
ftr-504	298	6	150	CARDINAL
ftr-504	298	7	7200	PRODUCT
ftr-504	298	8	2,400	MONEY
ftr-504	299	1	100	MONEY
ftr-504	303	1	47	CARDINAL
ftr-504	305	1	irc § 707(a	ORG
ftr-504	308	1	1.736-1(a)(4	CARDINAL
ftr-504	309	1	30	CARDINAL
ftr-504	309	2	19941	DATE
ftr-504	309	3	florida	GPE
ftr-504	309	4	2	CARDINAL
ftr-504	309	5	a. section 736(a	PERSON
ftr-504	309	6	200	MONEY
ftr-504	309	7	48	CARDINAL
ftr-504	309	8	2,200	MONEY
ftr-504	310	1	1	CARDINAL
ftr-504	311	1	two	CARDINAL
ftr-504	311	2	one	CARDINAL
ftr-504	311	3	section 751	LAW
ftr-504	311	4	5	CARDINAL
ftr-504	311	5	two	CARDINAL
ftr-504	312	1	one	CARDINAL
ftr-504	313	1	section 751	LAW
ftr-504	313	2	751	CARDINAL
ftr-504	313	3	section 751	LAW
ftr-504	314	1	2	CARDINAL
ftr-504	314	2	48	DATE
ftr-504	315	1	75 1(c	DATE
ftr-504	315	2	1993	DATE
ftr-504	316	1	83-88	DATE
ftr-504	317	1	49	DATE
ftr-504	319	1	50	CARDINAL
ftr-504	321	1	51	CARDINAL
ftr-504	322	1	§	GPE
ftr-504	323	1	1993	DATE
ftr-504	324	1	52	CARDINAL
ftr-504	327	1	751	CARDINAL
ftr-504	327	2	section 751	LAW
ftr-504	328	1	2	CARDINAL
ftr-504	328	2	section 736 payments.-section 751	LAW
ftr-504	328	3	section 736(b).53	LAW
ftr-504	328	4	section 751	LAW
ftr-504	329	1	2,400	MONEY
ftr-504	329	2	abc	ORG
ftr-504	330	1	fmv fmv	PERSON
ftr-504	330	2	6000	CARDINAL
ftr-504	330	3	270	CARDINAL
ftr-504	330	4	0 150 50	CARDINAL
ftr-504	330	5	0 150 50	CARDINAL
ftr-504	330	6	30	CARDINAL
ftr-504	330	7	100	CARDINAL
ftr-504	330	8	0 300 100	CARDINAL
ftr-504	330	9	6300 7200 2400	CARDINAL
ftr-504	330	10	two	CARDINAL
ftr-504	330	11	1	CARDINAL
ftr-504	330	12	2	CARDINAL
ftr-504	330	13	s100	CARDINAL
ftr-504	330	14	2	CARDINAL
ftr-504	330	15	80	MONEY
ftr-504	331	1	one	CARDINAL
ftr-504	331	2	2	CARDINAL
ftr-504	331	3	100	MONEY
ftr-504	332	1	1	CARDINAL
ftr-504	332	2	70	MONEY
ftr-504	332	3	2	CARDINAL
ftr-504	332	4	20	MONEY
ftr-504	333	1	53	DATE
ftr-504	334	1	75 1(b	CARDINAL
ftr-504	335	1	1993	DATE
ftr-504	336	1	83-88	DATE
ftr-504	337	1	54	DATE
ftr-504	339	1	1.751-1(b	CARDINAL
ftr-504	339	2	2. 55	CARDINAL
ftr-504	341	1	1.751-1(b)(4	DATE
ftr-504	342	1	731	CARDINAL
ftr-504	342	2	736	CARDINAL
ftr-504	342	3	19941	DATE
ftr-504	343	1	florida	GPE
ftr-504	343	2	200	MONEY
ftr-504	343	3	2,200	MONEY
ftr-504	344	1	2,100	MONEY
ftr-504	344	2	100	MONEY
ftr-504	344	3	section 751	LAW
ftr-504	344	4	2,200	MONEY
ftr-504	345	1	100	MONEY
ftr-504	345	2	100	MONEY
ftr-504	345	3	100	MONEY
ftr-504	346	1	2,100	MONEY
ftr-504	346	2	300	MONEY
ftr-504	346	3	270	MONEY
ftr-504	346	4	100	MONEY
ftr-504	346	5	90	MONEY
ftr-504	347	1	90	MONEY
ftr-504	347	2	2,100	MONEY
ftr-504	347	3	2,010.58	MONEY
ftr-504	347	4	100	MONEY
ftr-504	347	5	10	MONEY
ftr-504	348	1	9	CARDINAL
ftr-504	348	2	2,100	MONEY
ftr-504	348	3	2,010	MONEY
ftr-504	348	4	90.61	MONEY
ftr-504	348	5	300	MONEY
ftr-504	349	1	200	MONEY
ftr-504	349	2	10	MONEY
ftr-504	349	3	90	MONEY
ftr-504	349	4	731	CARDINAL
ftr-504	350	1	210	MONEY
ftr-504	350	2	90	MONEY
ftr-504	350	3	110	MONEY
ftr-504	350	4	190	MONEY
ftr-504	350	5	100	MONEY
ftr-504	350	6	100	MONEY
ftr-504	351	1	56	DATE
ftr-504	353	1	57	DATE
ftr-504	354	1	58	DATE
ftr-504	356	1	59	CARDINAL
ftr-504	358	1	five years	DATE
ftr-504	359	1	60	CARDINAL
ftr-504	360	1	61	CARDINAL
ftr-504	361	1	90	MONEY
ftr-504	363	1	110	MONEY
ftr-504	363	2	190	MONEY
ftr-504	364	1	3	CARDINAL
ftr-504	364	2	200	MONEY
ftr-504	366	1	100	MONEY
ftr-504	366	2	10	MONEY
ftr-504	367	1	2	CARDINAL
ftr-504	368	1	754	CARDINAL
ftr-504	369	1	6if	ORDINAL
ftr-504	369	2	section 734(b	LAW
ftr-504	369	3	90	MONEY
ftr-504	370	1	6	CARDINAL
ftr-504	371	1	62	CARDINAL
ftr-504	372	1	300	MONEY
ftr-504	372	2	270	MONEY
ftr-504	373	1	200	MONEY
ftr-504	373	2	180	MONEY
ftr-504	374	1	sl00	PRODUCT
ftr-504	374	2	100	MONEY
ftr-504	374	3	300	MONEY
ftr-504	374	4	280	MONEY
ftr-504	375	1	63	DATE
ftr-504	377	1	64	DATE
ftr-504	378	1	65	CARDINAL
ftr-504	380	1	1231(b	CARDINAL
ftr-504	381	1	1.755-1(bj(l)(ii	CARDINAL
ftr-504	382	1	1231(b	CARDINAL
ftr-504	382	2	si00	PRODUCT
ftr-504	383	1	197	CARDINAL
ftr-504	384	1	zero	CARDINAL
ftr-504	385	1	98	CARDINAL
ftr-504	386	1	66	CARDINAL
ftr-504	388	1	1994	DATE
ftr-504	388	2	florida	GPE
ftr-504	389	1	bc	ORG
ftr-504	389	2	fmv	ORG
ftr-504	389	3	3600	CARDINAL
ftr-504	389	4	28067	DATE
ftr-504	389	5	0 150 150	CARDINAL
ftr-504	389	6	0 150 150	CARDINAL
ftr-504	389	7	30	CARDINAL
ftr-504	389	8	270	CARDINAL
ftr-504	389	9	0 300 300	QUANTITY
ftr-504	389	10	4800 890	QUANTITY
ftr-504	389	11	200068	DATE
ftr-504	389	12	2400 400	CARDINAL
ftr-504	389	13	2000	DATE
ftr-504	389	14	400	CARDINAL
ftr-504	389	15	4000 4800 800	CARDINAL
ftr-504	389	16	890	MONEY
ftr-504	389	17	320	MONEY
ftr-504	389	18	570	MONEY
ftr-504	390	1	20	MONEY
ftr-504	391	1	300	MONEY
ftr-504	392	1	only $200	MONEY
ftr-504	392	2	100	MONEY
ftr-504	392	3	100	MONEY
ftr-504	394	1	67	CARDINAL
ftr-504	395	1	supra	PERSON
ftr-504	395	2	62	CARDINAL
ftr-504	396	1	68	CARDINAL
ftr-504	396	2	2,100	MONEY
ftr-504	397	1	$200 §	MONEY
ftr-504	397	2	100	MONEY
ftr-504	397	3	100	MONEY
ftr-504	399	1	570	MONEY
ftr-504	399	2	300	MONEY
ftr-504	399	3	270	MONEY
ftr-504	400	1	only $200	MONEY
ftr-504	400	2	180	MONEY
ftr-504	401	1	100	MONEY
ftr-504	401	2	them.69	ORG
ftr-504	401	3	90	MONEY
ftr-504	401	4	45	MONEY
ftr-504	401	5	an aggregate $90	MONEY
ftr-504	401	6	45	MONEY
ftr-504	401	7	interest.70	ORG
ftr-504	401	8	754	CARDINAL
ftr-504	401	9	90	MONEY
ftr-504	402	1	210	MONEY
ftr-504	402	2	90	MONEY
ftr-504	403	1	110	MONEY
ftr-504	403	2	190	MONEY
ftr-504	405	1	60	MONEY
ftr-504	405	2	240	MONEY
ftr-504	405	3	50	MONEY
ftr-504	405	4	50	MONEY
ftr-504	405	5	69	CARDINAL
ftr-504	407	1	100	MONEY
ftr-504	407	2	a.	PERSON
ftr-504	407	3	100	MONEY
ftr-504	408	1	70	CARDINAL
ftr-504	409	1	890	MONEY
ftr-504	409	2	2,445	MONEY
ftr-504	410	1	only $2,400	MONEY
ftr-504	411	1	45	MONEY
ftr-504	411	2	90	MONEY
ftr-504	411	3	45	MONEY
ftr-504	411	4	90	MONEY
ftr-504	412	1	71	CARDINAL
ftr-504	413	1	754	CARDINAL
ftr-504	413	2	90	MONEY
ftr-504	413	3	731	CARDINAL
ftr-504	415	1	1.755-1(b)(i)(ii	CARDINAL
ftr-504	416	1	65	CARDINAL
ftr-504	417	1	120	MONEY
ftr-504	418	1	only $180	MONEY
ftr-504	418	2	300	MONEY
ftr-504	419	1	590	CARDINAL
ftr-504	420	1	800	MONEY
ftr-504	421	1	400	MONEY
ftr-504	422	1	s2,400	PRODUCT
ftr-504	422	2	2,400	MONEY
ftr-504	423	1	19941	DATE
ftr-504	423	2	florida	GPE
ftr-504	423	3	100	MONEY
ftr-504	423	4	100	MONEY
ftr-504	425	1	section 736	LAW
ftr-504	425	2	754	CARDINAL
ftr-504	426	1	741	CARDINAL
ftr-504	426	2	754	CARDINAL
ftr-504	429	1	zero	CARDINAL
ftr-504	430	1	754	CARDINAL
ftr-504	432	1	72	CARDINAL
ftr-504	433	1	320	MONEY
ftr-504	433	2	300	MONEY
ftr-504	433	3	20	MONEY
ftr-504	433	4	200	MONEY
ftr-504	433	5	120	MONEY
ftr-504	433	6	60	MONEY
ftr-504	434	1	300	MONEY
ftr-504	434	2	180	MONEY
ftr-504	434	3	480	MONEY
ftr-504	434	4	240	MONEY
ftr-504	435	1	73	CARDINAL
ftr-504	437	1	tihe	ORG
ftr-504	438	1	3	CARDINAL
ftr-504	442	1	741	CARDINAL
ftr-504	442	2	736	CARDINAL
ftr-504	442	3	congress	ORG
ftr-504	442	4	1993	DATE
ftr-504	443	1	1993	DATE
ftr-504	443	2	five	CARDINAL
ftr-504	443	3	1993	DATE
ftr-504	444	1	congress	ORG
ftr-504	444	2	subchapter k	PERSON
ftr-504	444	3	section 736	LAW
ftr-504	444	4	section 741.	LAW
ftr-504	445	1	1	CARDINAL
ftr-504	445	2	differential.-first	PRODUCT
ftr-504	445	3	1993	DATE
ftr-504	445	4	31%	PERCENT
ftr-504	445	5	39.6%	PERCENT
ftr-504	445	6	28%	PERCENT
ftr-504	447	1	74	CARDINAL
ftr-504	448	1	1986 through 1990	DATE
ftr-504	450	1	75	CARDINAL
ftr-504	451	1	928 f.2d 751	QUANTITY
ftr-504	451	2	6th	ORDINAL
ftr-504	451	3	1991	DATE
ftr-504	452	1	t.c.	GPE
ftr-504	452	2	1988	DATE
ftr-504	452	3	286	CARDINAL
ftr-504	452	4	1988	DATE
ftr-504	452	5	cooney v. commissioner	ORG
ftr-504	452	6	65	CARDINAL
ftr-504	453	1	1975	DATE
ftr-504	453	2	foxman v. commissioner	ORG
ftr-504	453	3	41	CARDINAL
ftr-504	453	4	535	CARDINAL
ftr-504	453	5	1964	DATE
ftr-504	453	6	tolmach	PERSON
ftr-504	453	7	t.c.	PERSON
ftr-504	453	8	199 1538	CARDINAL
ftr-504	453	9	1991	DATE
ftr-504	454	1	736	CARDINAL
ftr-504	454	2	john a. lynch	PERSON
ftr-504	454	3	jr.	PERSON
ftr-504	454	4	736	CARDINAL
ftr-504	454	5	65	CARDINAL
ftr-504	454	6	l. rev	PERSON
ftr-504	454	7	450	CARDINAL
ftr-504	454	8	1986	DATE
ftr-504	455	1	19941	DATE
ftr-504	455	2	florida	GPE
ftr-504	455	3	2	CARDINAL
ftr-504	455	4	1993	DATE
ftr-504	456	1	120%	PERCENT
ftr-504	456	2	10%	PERCENT
ftr-504	457	1	1993	DATE
ftr-504	458	1	april 30, 1993	DATE
ftr-504	458	2	120%	PERCENT
ftr-504	459	1	76	CARDINAL
ftr-504	459	2	section 751	LAW
ftr-504	461	1	1993	DATE
ftr-504	461	2	congress	ORG
ftr-504	461	3	mind.78 congress	ORG
ftr-504	461	4	10%-of	CARDINAL
ftr-504	461	5	10%	PERCENT
ftr-504	461	6	751	CARDINAL
ftr-504	463	1	120%	PERCENT
ftr-504	463	2	76	DATE
ftr-504	464	1	75 1(d	DATE
ftr-504	465	1	supra	PERSON
ftr-504	465	2	12	CARDINAL
ftr-504	465	3	75 1(d	DATE
ftr-504	465	4	1993	DATE
ftr-504	466	1	77	DATE
ftr-504	469	1	section 75 1(d	LAW
ftr-504	469	2	13206	DATE
ftr-504	469	3	1993	DATE
ftr-504	470	1	1993	DATE
ftr-504	470	2	1	CARDINAL
ftr-504	470	3	13206	DATE
ftr-504	470	4	107	CARDINAL
ftr-504	471	1	462-67	MONEY
ftr-504	471	2	26	CARDINAL
ftr-504	472	1	79	CARDINAL
ftr-504	473	1	senate	ORG
ftr-504	474	1	103d	CARDINAL
ftr-504	474	2	240	CARDINAL
ftr-504	475	1	1993	DATE
ftr-504	476	1	111	CARDINAL
ftr-504	476	2	103d	CARDINAL
ftr-504	478	1	642	CARDINAL
ftr-504	478	2	1993	DATE
ftr-504	478	3	1993	DATE
ftr-504	478	4	u.s.c.c.a.n. 378,	LAW
ftr-504	478	5	873	CARDINAL
ftr-504	482	1	less than 120%	PERCENT
ftr-504	482	2	10%-of	CARDINAL
ftr-504	484	1	82 3	DATE
ftr-504	484	2	1993	DATE
ftr-504	486	1	1993	DATE
ftr-504	486	2	section 751	LAW
ftr-504	486	3	section 736	LAW
ftr-504	486	4	section 736	LAW
ftr-504	487	1	80	DATE
ftr-504	489	1	81	CARDINAL
ftr-504	489	2	senate	ORG
ftr-504	490	1	79	CARDINAL
ftr-504	490	2	240	CARDINAL
ftr-504	492	1	79	CARDINAL
ftr-504	492	2	642	CARDINAL
ftr-504	492	3	1993	DATE
ftr-504	493	1	873	CARDINAL
ftr-504	493	2	82	CARDINAL
ftr-504	494	1	336	CARDINAL
ftr-504	495	1	section 336	LAW
ftr-504	496	1	336(d)(2)(b)(i)(ll	CARDINAL
ftr-504	497	1	two years of the date	DATE
ftr-504	502	1	the tax reform act of	LAW
ftr-504	502	2	1986	DATE
ftr-504	502	3	343-44	CARDINAL
ftr-504	502	4	prentice hall 1987	ORG
ftr-504	504	1	19941	DATE
ftr-504	504	2	florida	GPE
ftr-504	505	1	731	CARDINAL
ftr-504	505	2	741	CARDINAL
ftr-504	505	3	751	CARDINAL
ftr-504	506	1	congress	ORG
ftr-504	506	2	section 736	LAW
ftr-504	507	1	section 736	LAW
ftr-504	507	2	discount.85	ORG
ftr-504	507	3	1993	DATE
ftr-504	507	4	two	CARDINAL
ftr-504	507	5	section 736	LAW
ftr-504	507	6	one	CARDINAL
ftr-504	507	7	section 736(a),86	LAW
ftr-504	507	8	two	CARDINAL
ftr-504	508	1	section 736(b).87	LAW
ftr-504	508	2	section 751	LAW
ftr-504	509	1	83	DATE
ftr-504	510	1	75 1(c	DATE
ftr-504	511	1	supra	PERSON
ftr-504	511	2	9	CARDINAL
ftr-504	511	3	75 1(c	DATE
ftr-504	511	4	1993	DATE
ftr-504	512	1	84	CARDINAL
ftr-504	513	1	senate	ORG
ftr-504	514	1	79	CARDINAL
ftr-504	514	2	426	CARDINAL
ftr-504	516	1	79	CARDINAL
ftr-504	516	2	782	CARDINAL
ftr-504	516	3	1993	DATE
ftr-504	516	4	u.s.c.c.a.n at 1013.	LAW
ftr-504	517	1	85	CARDINAL
ftr-504	518	1	senate	ORG
ftr-504	519	1	79	CARDINAL
ftr-504	519	2	426	CARDINAL
ftr-504	521	1	11	CARDINAL
ftr-504	521	2	79	CARDINAL
ftr-504	521	3	782	CARDINAL
ftr-504	521	4	1993	DATE
ftr-504	522	1	1013	CARDINAL
ftr-504	522	2	86	CARDINAL
ftr-504	523	1	90-97	CARDINAL
ftr-504	523	2	1993	DATE
ftr-504	523	3	736	CARDINAL
ftr-504	524	1	87	CARDINAL
ftr-504	525	1	supra	PERSON
ftr-504	525	2	53-54	CARDINAL
ftr-504	526	1	section 731	LAW
ftr-504	527	1	4.	CARDINAL
ftr-504	527	2	section 736(b).-at	LAW
ftr-504	527	3	section 736	LAW
ftr-504	527	4	congress	ORG
ftr-504	527	5	section 736(b	LAW
ftr-504	528	1	89	CARDINAL
ftr-504	529	1	1993	DATE
ftr-504	529	2	3	CARDINAL
ftr-504	529	3	88	CARDINAL
ftr-504	530	1	75 1(b	CARDINAL
ftr-504	531	1	supra	PERSON
ftr-504	531	2	62	CARDINAL
ftr-504	532	1	89	CARDINAL
ftr-504	533	1	1993	DATE
ftr-504	534	1	736	CARDINAL
ftr-504	535	1	irc § 751	ORG
ftr-504	536	1	83-86	CARDINAL
ftr-504	537	1	90	CARDINAL
ftr-504	538	1	1993	DATE
ftr-504	538	2	736	CARDINAL
ftr-504	539	1	considered(1	PERSON
ftr-504	539	2	2	CARDINAL
ftr-504	540	1	rule.-payments	PERSON
ftr-504	540	2	2	CARDINAL
ftr-504	541	1	2	CARDINAL
ftr-504	541	2	for19941 florida	ORG
ftr-504	541	3	section 75 1(c	LAW
ftr-504	542	1	3	CARDINAL
ftr-504	542	2	2	CARDINAL
ftr-504	543	1	736	CARDINAL
ftr-504	543	2	1993	DATE
ftr-504	543	3	1	CARDINAL
ftr-504	543	4	107	CARDINAL
ftr-504	544	1	541	CARDINAL
ftr-504	544	2	91	CARDINAL
ftr-504	545	1	736	CARDINAL
ftr-504	547	1	h.r. conf.	ORG
ftr-504	548	1	213	CARDINAL
ftr-504	548	2	103d	CARDINAL
ftr-504	549	1	697-98	CARDINAL
ftr-504	549	2	1993	DATE
ftr-504	549	3	1993	DATE
ftr-504	549	4	u.s.c.c.a.n. 1088	LAW
ftr-504	549	5	1386	CARDINAL
ftr-504	549	6	senate	ORG
ftr-504	550	1	79	CARDINAL
ftr-504	550	2	426	CARDINAL
ftr-504	551	1	111	CARDINAL
ftr-504	551	2	79	CARDINAL
ftr-504	551	3	782-83	CARDINAL
ftr-504	551	4	1993	DATE
ftr-504	552	1	1013-14	DATE
ftr-504	553	1	401(c)(2	MONEY
ftr-504	553	2	1348(b)(1)(a	DATE
ftr-504	554	1	h.r. conf.	ORG
ftr-504	555	1	213	CARDINAL
ftr-504	555	2	697	CARDINAL
ftr-504	555	3	1993	DATE
ftr-504	556	1	1386	CARDINAL
ftr-504	556	2	senate	ORG
ftr-504	557	1	79	CARDINAL
ftr-504	557	2	426	CARDINAL
ftr-504	557	3	111	CARDINAL
ftr-504	557	4	79	CARDINAL
ftr-504	557	5	783	CARDINAL
ftr-504	557	6	1993	DATE
ftr-504	558	1	1014	CARDINAL
ftr-504	559	1	1348	CARDINAL
ftr-504	561	1	1.1348-3(a)(3	CARDINAL
ftr-504	563	1	d.	NORP
ftr-504	564	1	1348	CARDINAL
ftr-504	565	1	78-306	CARDINAL
ftr-504	565	2	1978-2	DATE
ftr-504	565	3	218	CARDINAL
ftr-504	565	4	21920	DATE
ftr-504	565	5	1348	CARDINAL
ftr-504	566	1	74-597	CARDINAL
ftr-504	566	2	1974-2	DATE
ftr-504	566	3	272	CARDINAL
ftr-504	566	4	272-73	CARDINAL
ftr-504	569	1	7914016	DATE
ftr-504	569	2	dec. 28, 1978	DATE
ftr-504	570	1	section 736(b)(2	LAW
ftr-504	571	1	section 736	LAW
ftr-504	571	2	congress	ORG
ftr-504	572	1	section 736	LAW
ftr-504	574	1	t.a.m	PERSON
ftr-504	574	2	7838007	DATE
ftr-504	574	3	june 19, 1978	DATE
ftr-504	575	1	911	CARDINAL
ftr-504	575	2	56	CARDINAL
ftr-504	575	3	548	CARDINAL
ftr-504	575	4	550-52	MONEY
ftr-504	575	5	1971	DATE
ftr-504	576	1	92	CARDINAL
ftr-504	577	1	1993	DATE
ftr-504	578	1	83-88	DATE
ftr-504	579	1	93	CARDINAL
ftr-504	583	1	213	CARDINAL
ftr-504	583	2	91	CARDINAL
ftr-504	583	3	698	CARDINAL
ftr-504	583	4	1993	DATE
ftr-504	584	1	1387	DATE
ftr-504	584	2	1993	DATE
ftr-504	584	3	senate	ORG
ftr-504	586	1	79	CARDINAL
ftr-504	586	2	427	CARDINAL
ftr-504	587	1	111	CARDINAL
ftr-504	587	2	79	CARDINAL
ftr-504	587	3	783	CARDINAL
ftr-504	587	4	1993	DATE
ftr-504	588	1	1014	CARDINAL
ftr-504	590	1	736	CARDINAL
ftr-504	591	1	senate	ORG
ftr-504	592	1	79	CARDINAL
ftr-504	592	2	425	CARDINAL
ftr-504	594	1	11l	DATE
ftr-504	594	2	79	CARDINAL
ftr-504	594	3	782	CARDINAL
ftr-504	594	4	1993	DATE
ftr-504	595	1	1013	CARDINAL
ftr-504	596	1	95	CARDINAL
ftr-504	597	1	senate	ORG
ftr-504	598	1	79	CARDINAL
ftr-504	598	2	425	CARDINAL
ftr-504	599	1	111	CARDINAL
ftr-504	599	2	79	CARDINAL
ftr-504	599	3	782	CARDINAL
ftr-504	599	4	1993	DATE
ftr-504	600	1	1013	CARDINAL
ftr-504	600	2	1994	DATE
ftr-504	600	3	florida	GPE
ftr-504	600	4	tion false.96	PERSON
ftr-504	600	5	congress	ORG
ftr-504	602	1	5	CARDINAL
ftr-504	602	2	section 197	LAW
ftr-504	602	3	intangibles.-finally	ORG
ftr-504	602	4	section 197	LAW
ftr-504	602	5	1993	DATE
ftr-504	603	1	a. purpose.-under	PERSON
ftr-504	604	1	98	CARDINAL
ftr-504	604	2	three	CARDINAL
ftr-504	604	3	1	CARDINAL
ftr-504	604	4	2	CARDINAL
ftr-504	604	5	3	CARDINAL
ftr-504	604	6	congress	ORG
ftr-504	604	7	section 197	LAW
ftr-504	605	1	congress	ORG
ftr-504	606	1	96	CARDINAL
ftr-504	607	1	congress	ORG
ftr-504	608	1	senate	ORG
ftr-504	609	1	79	CARDINAL
ftr-504	609	2	425	CARDINAL
ftr-504	610	1	111	CARDINAL
ftr-504	610	2	79	CARDINAL
ftr-504	610	3	782	CARDINAL
ftr-504	610	4	1993	DATE
ftr-504	611	1	1013	CARDINAL
ftr-504	612	1	97	CARDINAL
ftr-504	612	2	senate	ORG
ftr-504	613	1	79	CARDINAL
ftr-504	613	2	426	CARDINAL
ftr-504	614	1	111	CARDINAL
ftr-504	614	2	79	CARDINAL
ftr-504	614	3	782	CARDINAL
ftr-504	614	4	1993	DATE
ftr-504	615	1	1013	CARDINAL
ftr-504	616	1	98	CARDINAL
ftr-504	617	1	1.167(a)-3	CARDINAL
ftr-504	619	1	213	CARDINAL
ftr-504	619	2	91	CARDINAL
ftr-504	619	3	672	CARDINAL
ftr-504	619	4	1993	DATE
ftr-504	620	1	1361	CARDINAL
ftr-504	620	2	senate	ORG
ftr-504	621	1	79	CARDINAL
ftr-504	621	2	397	CARDINAL
ftr-504	622	1	111	CARDINAL
ftr-504	622	2	79	CARDINAL
ftr-504	622	3	760	CARDINAL
ftr-504	622	4	1993	DATE
ftr-504	623	1	991	CARDINAL
ftr-504	624	1	99	CARDINAL
ftr-504	625	1	senate	ORG
ftr-504	626	1	79	CARDINAL
ftr-504	626	2	397	CARDINAL
ftr-504	627	1	111	CARDINAL
ftr-504	627	2	79	CARDINAL
ftr-504	627	3	760	CARDINAL
ftr-504	627	4	1993	DATE
ftr-504	628	1	991	CARDINAL
ftr-504	628	2	100	CARDINAL
ftr-504	629	1	senate	ORG
ftr-504	630	1	79	CARDINAL
ftr-504	630	2	397	CARDINAL
ftr-504	631	1	111	CARDINAL
ftr-504	631	2	79	CARDINAL
ftr-504	631	3	760	CARDINAL
ftr-504	631	4	1993	DATE
ftr-504	632	1	991	CARDINAL
ftr-504	633	1	101	CARDINAL
ftr-504	634	1	senate	ORG
ftr-504	635	1	79	CARDINAL
ftr-504	635	2	397	CARDINAL
ftr-504	636	1	111	CARDINAL
ftr-504	636	2	79	CARDINAL
ftr-504	636	3	760	CARDINAL
ftr-504	636	4	1993	DATE
ftr-504	637	1	991	CARDINAL
ftr-504	640	1	section 197.-section 197(a	LAW
ftr-504	640	2	section 197	LAW
ftr-504	640	3	fifteen-year	DATE
ftr-504	640	4	the month	DATE
ftr-504	641	1	section 197	LAW
ftr-504	642	1	0 3	CARDINAL
ftr-504	642	2	section 197	LAW
ftr-504	642	3	section 197	LAW
ftr-504	642	4	section 197	LAW
ftr-504	643	1	section 197	LAW
ftr-504	643	2	10 5	CARDINAL
ftr-504	643	3	6	CARDINAL
ftr-504	643	4	0 7	DATE
ftr-504	644	1	102	CARDINAL
ftr-504	645	1	irc § 197(a	ORG
ftr-504	646	1	103	CARDINAL
ftr-504	648	1	104	CARDINAL
ftr-504	650	1	105	CARDINAL
ftr-504	653	1	213	CARDINAL
ftr-504	653	2	91	CARDINAL
ftr-504	653	3	674	CARDINAL
ftr-504	653	4	1993	DATE
ftr-504	654	1	1363	CARDINAL
ftr-504	654	2	senate	ORG
ftr-504	655	1	79	CARDINAL
ftr-504	656	1	400	CARDINAL
ftr-504	656	2	11l	DATE
ftr-504	656	3	79	CARDINAL
ftr-504	656	4	762	CARDINAL
ftr-504	656	5	1993	DATE
ftr-504	657	1	993	CARDINAL
ftr-504	658	1	106	CARDINAL
ftr-504	662	1	213	CARDINAL
ftr-504	662	2	91	CARDINAL
ftr-504	662	3	674	CARDINAL
ftr-504	662	4	1993	DATE
ftr-504	663	1	1363	CARDINAL
ftr-504	663	2	senate	ORG
ftr-504	664	1	79	CARDINAL
ftr-504	665	1	400	CARDINAL
ftr-504	665	2	11	CARDINAL
ftr-504	665	3	79	CARDINAL
ftr-504	665	4	762	CARDINAL
ftr-504	665	5	1993	DATE
ftr-504	666	1	993	CARDINAL
ftr-504	667	1	107	CARDINAL
ftr-504	668	1	197(d)(i)(c)-(f	CARDINAL
ftr-504	669	1	108	CARDINAL
ftr-504	671	1	1994	DATE
ftr-504	671	2	florida	GPE
ftr-504	672	1	section 197	LAW
ftr-504	672	2	167.110 c. application	PERSON
ftr-504	672	3	1	CARDINAL
ftr-504	672	4	section 197	LAW
ftr-504	673	1	section 197	LAW
ftr-504	675	1	197	CARDINAL
ftr-504	676	1	754	CARDINAL
ftr-504	677	1	754	CARDINAL
ftr-504	677	2	197	CARDINAL
ftr-504	677	3	two	CARDINAL
ftr-504	678	1	first	ORDINAL
ftr-504	679	1	second	ORDINAL
ftr-504	679	2	fifteen-year	DATE
ftr-504	680	1	109	CARDINAL
ftr-504	681	1	332	CARDINAL
ftr-504	681	2	351	CARDINAL
ftr-504	681	3	721	CARDINAL
ftr-504	681	4	731	CARDINAL
ftr-504	681	5	1031	DATE
ftr-504	681	6	1033	CARDINAL
ftr-504	682	1	197(f)(2)(b)(ii	CARDINAL
ftr-504	683	1	110	CARDINAL
ftr-504	684	1	197	CARDINAL
ftr-504	684	2	more than one year	DATE
ftr-504	685	1	1231(b	CARDINAL
ftr-504	686	1	1245	CARDINAL
ftr-504	686	2	1239	CARDINAL
ftr-504	686	3	197	CARDINAL
ftr-504	688	1	213	CARDINAL
ftr-504	688	2	91	CARDINAL
ftr-504	688	3	688	CARDINAL
ftr-504	688	4	1993	DATE
ftr-504	689	1	1377	CARDINAL
ftr-504	689	2	senate	ORG
ftr-504	690	1	79	CARDINAL
ftr-504	690	2	418	CARDINAL
ftr-504	691	1	111	CARDINAL
ftr-504	691	2	79	CARDINAL
ftr-504	691	3	775	DATE
ftr-504	691	4	1993	DATE
ftr-504	692	1	1006	DATE
ftr-504	693	1	111	CARDINAL
ftr-504	694	1	700	MONEY
ftr-504	694	2	197	CARDINAL
ftr-504	694	3	2,100	MONEY
ftr-504	695	1	1,500	MONEY
ftr-504	695	2	500	MONEY
ftr-504	695	3	800	MONEY
ftr-504	696	1	500	MONEY
ftr-504	697	1	754	CARDINAL
ftr-504	697	2	800	MONEY
ftr-504	697	3	section 197	LAW
ftr-504	697	4	754	CARDINAL
ftr-504	697	5	section 197	LAW
ftr-504	697	6	fifteen-year	DATE
ftr-504	698	1	2	CARDINAL
ftr-504	699	1	2	CARDINAL
ftr-504	699	2	197	CARDINAL
ftr-504	699	3	section 197	LAW
ftr-504	701	1	1993	DATE
ftr-504	702	1	section 197	LAW
ftr-504	704	1	section 197	LAW
ftr-504	704	2	third	ORDINAL
ftr-504	706	1	500	MONEY
ftr-504	706	2	300	MONEY
ftr-504	707	1	two	CARDINAL
ftr-504	708	1	first	ORDINAL
ftr-504	709	1	500	MONEY
ftr-504	710	1	second	ORDINAL
ftr-504	710	2	300	MONEY
ftr-504	710	3	15-year	DATE
ftr-504	711	1	h.r. conf.	ORG
ftr-504	712	1	213	CARDINAL
ftr-504	712	2	91	CARDINAL
ftr-504	712	3	686-87	CARDINAL
ftr-504	712	4	1993	DATE
ftr-504	713	1	1375-76	DATE
ftr-504	713	2	senate	ORG
ftr-504	714	1	79	CARDINAL
ftr-504	714	2	416	CARDINAL
ftr-504	715	1	111	CARDINAL
ftr-504	716	1	79	CARDINAL
ftr-504	716	2	774	CARDINAL
ftr-504	716	3	1993	DATE
ftr-504	717	1	1005	DATE
ftr-504	718	1	112	CARDINAL
ftr-504	719	1	800	MONEY
ftr-504	719	2	754	CARDINAL
ftr-504	719	3	two	CARDINAL
ftr-504	719	4	197	CARDINAL
ftr-504	719	5	one	CARDINAL
ftr-504	719	6	1,500	MONEY
ftr-504	719	7	300	MONEY
ftr-504	719	8	15-year	DATE
ftr-504	719	9	the month	DATE
ftr-504	721	1	213	CARDINAL
ftr-504	722	1	91	CARDINAL
ftr-504	722	2	687	CARDINAL
ftr-504	722	3	1993	DATE
ftr-504	723	1	1376	CARDINAL
ftr-504	723	2	senate	ORG
ftr-504	725	1	79	CARDINAL
ftr-504	725	2	417	CARDINAL
ftr-504	727	1	79	CARDINAL
ftr-504	727	2	775	DATE
ftr-504	727	3	1993	DATE
ftr-504	728	1	1006	DATE
ftr-504	729	1	19941	DATE
ftr-504	729	2	florida	GPE
ftr-504	729	3	section 197	LAW
ftr-504	730	1	section 197	LAW
ftr-504	732	1	section 754	LAW
ftr-504	732	2	section 734	LAW
ftr-504	732	3	section 197	LAW
ftr-504	732	4	113	CARDINAL
ftr-504	733	1	section 197	LAW
ftr-504	735	1	4	CARDINAL
ftr-504	735	2	1993	DATE
ftr-504	736	1	congress	ORG
ftr-504	736	2	section 197	LAW
ftr-504	736	3	1993	DATE
ftr-504	737	1	section 197	LAW
ftr-504	737	2	113	CARDINAL
ftr-504	739	1	213	CARDINAL
ftr-504	739	2	91	CARDINAL
ftr-504	739	3	687	CARDINAL
ftr-504	739	4	1993	DATE
ftr-504	740	1	1376	CARDINAL
ftr-504	740	2	senate	ORG
ftr-504	741	1	79	CARDINAL
ftr-504	741	2	417	CARDINAL
ftr-504	743	1	11	CARDINAL
ftr-504	743	2	79	CARDINAL
ftr-504	743	3	774	CARDINAL
ftr-504	743	4	1993	DATE
ftr-504	744	1	1005-06	DATE
ftr-504	744	2	114	CARDINAL
ftr-504	744	3	197	CARDINAL
ftr-504	744	4	section 167	LAW
ftr-504	745	1	197	CARDINAL
ftr-504	745	2	1245(a)(3	CARDINAL
ftr-504	746	1	1245(a)(1	CARDINAL
ftr-504	747	1	section 197	LAW
ftr-504	748	1	1993.16	CARDINAL
ftr-504	748	2	section 267(b	LAW
ftr-504	748	3	707(b)(1	CARDINAL
ftr-504	748	4	50%	PERCENT
ftr-504	748	5	20%	PERCENT
ftr-504	749	1	section 732	LAW
ftr-504	749	2	734	CARDINAL
ftr-504	749	3	743	CARDINAL
ftr-504	750	1	18	CARDINAL
ftr-504	750	2	section 197	LAW
ftr-504	750	3	1993	DATE
ftr-504	751	1	greater than 20%	PERCENT
ftr-504	751	2	9	CARDINAL
ftr-504	751	3	1993	DATE
ftr-504	751	4	section 197	LAW
ftr-504	751	5	section 734(b	LAW
ftr-504	752	1	1993	DATE
ftr-504	752	2	section 743(b)."2 115	LAW
ftr-504	753	1	irc § 197(c)(3	ORG
ftr-504	753	2	0(9	CARDINAL
ftr-504	754	1	116	CARDINAL
ftr-504	755	1	1993	DATE
ftr-504	755	2	august 10. 1993	DATE
ftr-504	756	1	117	CARDINAL
ftr-504	756	2	197(f)(9)(c	DATE
ftr-504	757	1	118	CARDINAL
ftr-504	757	2	197(f)(9)(e	CARDINAL
ftr-504	760	1	213	CARDINAL
ftr-504	760	2	91	CARDINAL
ftr-504	760	3	692	CARDINAL
ftr-504	760	4	1993	DATE
ftr-504	761	1	1381	CARDINAL
ftr-504	761	2	senate	ORG
ftr-504	762	1	79	CARDINAL
ftr-504	762	2	423	CARDINAL
ftr-504	765	1	supra	PERSON
ftr-504	765	2	79	CARDINAL
ftr-504	765	3	779-80	DATE
ftr-504	766	1	1993	DATE
ftr-504	767	1	1010-11	DATE
ftr-504	769	1	119	CARDINAL
ftr-504	769	2	707(b)(1)(a	DATE
ftr-504	770	1	120	CARDINAL
ftr-504	773	1	118	CARDINAL
ftr-504	773	2	19941	DATE
ftr-504	774	1	florida	GPE
ftr-504	774	2	congress	ORG
ftr-504	774	3	section 197(f)(9)(c	LAW
ftr-504	774	4	20%	PERCENT
ftr-504	774	5	50%	PERCENT
ftr-504	776	1	12	CARDINAL
ftr-504	777	1	1993	DATE
ftr-504	778	1	first	ORDINAL
ftr-504	778	2	1993	DATE
ftr-504	779	1	754	CARDINAL
ftr-504	780	1	2 2 second	DATE
ftr-504	781	1	120%	PERCENT
ftr-504	782	1	third	ORDINAL
ftr-504	782	2	section 751	LAW
ftr-504	782	3	section 736	LAW
ftr-504	783	1	section 751	LAW
ftr-504	784	1	121	CARDINAL
ftr-504	785	1	122	CARDINAL
ftr-504	786	1	22	CARDINAL
ftr-504	788	1	congress	ORG
ftr-504	791	1	section 197	LAW
ftr-504	792	1	754	CARDINAL
ftr-504	794	1	abc	ORG
ftr-504	795	1	abc partnership asset	ORG
ftr-504	795	2	fmv	ORG
ftr-504	795	3	6000 6000	CARDINAL
ftr-504	795	4	270	CARDINAL
ftr-504	795	5	0 150 150	CARDINAL
ftr-504	795	6	0 150 150	CARDINAL
ftr-504	795	7	30	CARDINAL
ftr-504	795	8	270	CARDINAL
ftr-504	795	9	0 300 300	QUANTITY
ftr-504	795	10	6300 7200	CARDINAL
ftr-504	795	11	2100	CARDINAL
ftr-504	795	12	2100	CARDINAL
ftr-504	795	13	2400 300	CARDINAL
ftr-504	795	14	2100	CARDINAL
ftr-504	795	15	2400 300	QUANTITY
ftr-504	795	16	6300 7200	CARDINAL
ftr-504	795	17	19941	DATE
ftr-504	795	18	florida	GPE
ftr-504	795	19	1	CARDINAL
ftr-504	795	20	1993	DATE
ftr-504	796	1	two	CARDINAL
ftr-504	796	2	120%-of	CARDINAL
ftr-504	796	3	1993	DATE
ftr-504	797	1	110	MONEY
ftr-504	797	2	section 75 1(a	LAW
ftr-504	797	3	190	MONEY
ftr-504	797	4	section 741.123	LAW
ftr-504	798	1	754	CARDINAL
ftr-504	799	1	24	CARDINAL
ftr-504	799	2	section 743(b	LAW
ftr-504	799	3	section 197	LAW
ftr-504	799	4	1993	DATE
ftr-504	800	1	26	CARDINAL
ftr-504	801	1	754	CARDINAL
ftr-504	803	1	2	CARDINAL
ftr-504	803	2	abc	ORG
ftr-504	803	3	100	MONEY
ftr-504	803	4	50	MONEY
ftr-504	803	5	50	MONEY
ftr-504	803	6	2,250	MONEY
ftr-504	804	1	section 751	LAW
ftr-504	804	2	100	MONEY
ftr-504	804	3	50	MONEY
ftr-504	804	4	60	MONEY
ftr-504	804	5	section 751	LAW
ftr-504	805	1	90	MONEY
ftr-504	805	2	731	CARDINAL
ftr-504	805	3	210	MONEY
ftr-504	805	4	90	MONEY
ftr-504	806	1	127	CARDINAL
ftr-504	807	1	6-17	DATE
ftr-504	808	1	124	CARDINAL
ftr-504	809	1	22	CARDINAL
ftr-504	810	1	125	CARDINAL
ftr-504	811	1	27	CARDINAL
ftr-504	812	1	126	CARDINAL
ftr-504	813	1	98	CARDINAL
ftr-504	814	1	127	CARDINAL
ftr-504	815	1	100	MONEY
ftr-504	815	2	90	MONEY
ftr-504	815	3	50	MONEY
ftr-504	815	4	zero	CARDINAL
ftr-504	815	5	150	MONEY
ftr-504	815	6	60	MONEY
ftr-504	816	1	100	MONEY
ftr-504	816	2	100	MONEY
ftr-504	817	1	1993	DATE
ftr-504	818	1	150	MONEY
ftr-504	818	2	50	MONEY
ftr-504	819	1	50	MONEY
ftr-504	820	1	60	MONEY
ftr-504	820	2	240	MONEY
ftr-504	821	1	50	MONEY
ftr-504	821	2	50	MONEY
ftr-504	821	3	1993	DATE
ftr-504	822	1	100	MONEY
ftr-504	823	1	abc	ORG
ftr-504	824	1	200	MONEY
ftr-504	824	2	100	MONEY
ftr-504	824	3	100	MONEY
ftr-504	824	4	110	MONEY
ftr-504	825	1	2,200	MONEY
ftr-504	825	2	2,100	MONEY
ftr-504	825	3	2,010	MONEY
ftr-504	825	4	2,100	MONEY
ftr-504	825	5	90	MONEY
ftr-504	825	6	731	CARDINAL
ftr-504	826	1	128	CARDINAL
ftr-504	827	1	150	MONEY
ftr-504	828	1	270	MONEY
ftr-504	828	2	100	MONEY
ftr-504	828	3	150	MONEY
ftr-504	828	4	20	MONEY
ftr-504	828	5	5120	CARDINAL
ftr-504	829	1	60	MONEY
ftr-504	829	2	2,160	MONEY
ftr-504	830	1	570	MONEY
ftr-504	830	2	300	MONEY
ftr-504	830	3	270	MONEY
ftr-504	830	4	285	MONEY
ftr-504	830	5	2,445	MONEY
ftr-504	831	1	45	MONEY
ftr-504	832	1	60	MONEY
ftr-504	832	2	240	MONEY
ftr-504	832	3	285	MONEY
ftr-504	832	4	45	MONEY
ftr-504	833	1	754	CARDINAL
ftr-504	833	2	90	MONEY
ftr-504	833	3	240	MONEY
ftr-504	834	1	65	CARDINAL
ftr-504	837	1	19941	DATE
ftr-504	837	2	florida	GPE
ftr-504	837	3	190	MONEY
ftr-504	838	1	2,400	MONEY
ftr-504	839	1	one	CARDINAL
ftr-504	840	1	754	CARDINAL
ftr-504	841	1	3	CARDINAL
ftr-504	841	2	section 736	LAW
ftr-504	841	3	200	MONEY
ftr-504	841	4	754	CARDINAL
ftr-504	843	1	754	CARDINAL
ftr-504	845	1	'32 129	DATE
ftr-504	846	1	90	MONEY
ftr-504	846	2	50	MONEY
ftr-504	846	3	zero	CARDINAL
ftr-504	846	4	50	MONEY
ftr-504	846	5	zero	CARDINAL
ftr-504	847	1	90	MONEY
ftr-504	847	2	2,100	MONEY
ftr-504	847	3	2,010	MONEY
ftr-504	848	1	110	MONEY
ftr-504	848	2	751	CARDINAL
ftr-504	848	3	200	MONEY
ftr-504	848	4	110	MONEY
ftr-504	848	5	10	MONEY
ftr-504	848	6	50	MONEY
ftr-504	849	1	2,200	MONEY
ftr-504	849	2	190	MONEY
ftr-504	849	3	731	CARDINAL
ftr-504	849	4	2,200	MONEY
ftr-504	849	5	minus $2,010	MONEY
ftr-504	850	1	130	CARDINAL
ftr-504	851	1	21	CARDINAL
ftr-504	852	1	131	CARDINAL
ftr-504	853	1	132	CARDINAL
ftr-504	854	1	132	CARDINAL
ftr-504	855	1	abc	ORG
ftr-504	855	2	754	CARDINAL
ftr-504	856	1	fmv	ORG
ftr-504	856	2	fmv	ORG
ftr-504	856	3	6000	CARDINAL
ftr-504	856	4	270	CARDINAL
ftr-504	856	5	50 150	CARDINAL
ftr-504	856	6	150 50 150	CARDINAL
ftr-504	856	7	30	CARDINAL
ftr-504	856	8	30 300	CARDINAL
ftr-504	856	9	0	CARDINAL
ftr-504	856	10	6300 7200 4010 4800	CARDINAL
ftr-504	858	1	754	CARDINAL
ftr-504	858	2	190	MONEY
ftr-504	858	3	731	CARDINAL
ftr-504	859	1	section 197	LAW
ftr-504	859	2	1993	DATE
ftr-504	860	1	133	CARDINAL
ftr-504	860	2	1993	DATE
ftr-504	861	1	section 197	LAW
ftr-504	861	2	754	CARDINAL
ftr-504	862	1	fmv basis	ORG
ftr-504	862	2	rmv	ORG
ftr-504	862	3	2100	CARDINAL
ftr-504	864	1	2100	CARDINAL
ftr-504	864	2	2100	CARDINAL
ftr-504	864	3	2400	CARDINAL
ftr-504	864	4	6300 7200 4200 4800	CARDINAL
ftr-504	864	5	75 1(b	CARDINAL
ftr-504	865	1	110	MONEY
ftr-504	866	1	754	CARDINAL
ftr-504	866	2	570	MONEY
ftr-504	866	3	285	MONEY
ftr-504	866	4	190	MONEY
ftr-504	866	5	95	MONEY
ftr-504	866	6	731	CARDINAL
ftr-504	867	1	395	MONEY
ftr-504	867	2	2,495	MONEY
ftr-504	868	1	s2,400	LAW
ftr-504	868	2	95	MONEY
ftr-504	869	1	110	CARDINAL
ftr-504	869	2	285	MONEY
ftr-504	869	3	95	MONEY
ftr-504	870	1	165	MONEY
ftr-504	870	2	135	MONEY
ftr-504	871	1	22	CARDINAL
ftr-504	872	1	754	CARDINAL
ftr-504	872	2	190	MONEY
ftr-504	873	1	731	CARDINAL
ftr-504	874	1	10	CARDINAL
ftr-504	874	2	190	MONEY
ftr-504	875	1	133	CARDINAL
ftr-504	876	1	101	CARDINAL
ftr-504	876	2	19941	DATE
ftr-504	877	1	florida	GPE
ftr-504	878	1	1993	DATE
ftr-504	878	2	section 736	LAW
ftr-504	878	3	two	CARDINAL
ftr-504	883	1	section 751	LAW
ftr-504	884	1	754	CARDINAL
ftr-504	885	1	34	CARDINAL
ftr-504	885	2	1993	DATE
ftr-504	887	1	1993	DATE
ftr-504	891	1	134	CARDINAL
ftr-504	893	1	1993	DATE
ftr-504	893	2	1	CARDINAL
ftr-504	893	3	107	CARDINAL
ftr-504	894	1	541	CARDINAL
ftr-504	898	1	736	CARDINAL
ftr-504	900	1	congress	ORG
ftr-504	903	1	congress	ORG
ftr-504	903	2	section 736	LAW
ftr-504	905	1	congress	ORG
ftr-504	907	1	congress	ORG
ftr-504	907	2	two	CARDINAL
ftr-504	908	1	congress	ORG
ftr-504	908	2	135	CARDINAL
ftr-504	909	1	the taxable year	DATE
ftr-504	911	1	616	CARDINAL
ftr-504	911	2	429	CARDINAL
ftr-504	911	3	431	CARDINAL
ftr-504	911	4	9th	ORDINAL
ftr-504	911	5	1980	DATE
ftr-504	912	1	69	CARDINAL
ftr-504	913	1	605	CARDINAL
ftr-504	913	2	1978	DATE
ftr-504	914	1	the taxable year	DATE
ftr-504	915	1	1994	DATE
ftr-504	915	2	florida	GPE
ftr-504	916	1	congress	ORG
ftr-504	917	1	section 736	LAW
ftr-504	917	2	congress	ORG
ftr-504	918	1	'36	DATE
ftr-504	918	2	congress	ORG
ftr-504	919	1	congress	ORG
ftr-504	920	1	37	CARDINAL
ftr-504	922	1	congress	ORG
ftr-504	923	1	136	CARDINAL
ftr-504	924	1	lynch	ORG
ftr-504	924	2	75	CARDINAL
ftr-504	924	3	473-75	MONEY
ftr-504	925	1	senate	ORG
ftr-504	926	1	79	CARDINAL
ftr-504	926	2	425	CARDINAL
ftr-504	928	1	79	CARDINAL
ftr-504	928	2	782	CARDINAL
ftr-504	928	3	1993	DATE
ftr-504	929	1	1013	CARDINAL
ftr-504	929	2	94-97	CARDINAL
ftr-504	929	3	137	CARDINAL
ftr-504	930	1	senate	ORG
ftr-504	931	1	79	CARDINAL
ftr-504	931	2	426	CARDINAL
ftr-504	932	1	111	CARDINAL
ftr-504	932	2	79	CARDINAL
ftr-504	932	3	782	CARDINAL
ftr-504	932	4	1993	DATE
ftr-504	933	1	1013	CARDINAL
ftr-504	934	1	138	CARDINAL
ftr-504	936	1	t.c.	PERSON
ftr-504	936	2	1991-538	DATE
ftr-504	936	3	1991	DATE
ftr-504	936	4	over $11,000,000	MONEY
ftr-504	936	5	8,750,000	MONEY
ftr-504	938	1	schilbach	PERSON
ftr-504	938	2	t.c.	PERSON
ftr-504	938	3	1991-556	DATE
ftr-504	938	4	1991	DATE
ftr-504	939	1	70-45	DATE
ftr-504	941	1	39	CARDINAL
ftr-504	941	2	congress	ORG
ftr-504	941	3	1993	DATE
ftr-504	941	4	section 197	LAW
ftr-504	941	5	fifteen-year	DATE
ftr-504	942	1	congress	ORG
ftr-504	944	1	congress	ORG
ftr-504	950	1	congress	ORG
ftr-504	952	1	139	CARDINAL
ftr-504	954	1	75	CARDINAL
ftr-504	954	2	473-83	DATE
ftr-504	955	1	140	CARDINAL
ftr-504	956	1	senate	ORG
ftr-504	958	1	79	CARDINAL
ftr-504	958	2	425	CARDINAL
ftr-504	959	1	111	CARDINAL
ftr-504	959	2	79	CARDINAL
ftr-504	959	3	782	CARDINAL
ftr-504	959	4	1993	DATE
ftr-504	960	1	1013	CARDINAL
ftr-504	961	1	141	CARDINAL
ftr-504	963	1	19941	DATE
ftr-504	963	2	florida	GPE
ftr-504	963	3	congress	ORG
ftr-504	964	1	section 751	LAW
ftr-504	965	1	section 736	LAW
ftr-504	966	1	section 736	LAW
ftr-504	967	1	section 736	LAW
ftr-504	968	1	section 197	LAW
ftr-504	969	1	congress	ORG
ftr-504	970	1	congress	ORG
ftr-504	971	1	1993	DATE
ftr-504	974	1	congress	ORG
ftr-504	975	1	1993	DATE
ftr-504	977	1	142	CARDINAL
ftr-504	978	1	lynch	ORG
ftr-504	978	2	75	CARDINAL
ftr-504	978	3	483-85	CARDINAL