0	0.08746	tax income supra note rate system economic investment 
1	0.05903	tax state states note supra law court clause 
2	0.06308	tax estate trust property section gift plan value 
3	0.06496	partnership interest section basis tax income gain property 
4	0.05781	tax court taxpayer income commissioner irs regulations property 
5	0.08113	tax court law cases income florida courts review 
6	0.20324	u.s tax foreign income country states treaty united 
7	0.0731	tax irs information note charitable public supra taxpayers