id	keyword
ftr-377	tax
ftr-377	substance
ftr-377	substance doctrine
ftr-377	profit
ftr-377	taxes
ftr-377	transactions
ftr-377	rev
ftr-377	taxation
ftr-377	price
ftr-377	case
ftr-377	benefits
ftr-377	shaviro
ftr-377	requirement
ftr-377	tax benefits
ftr-377	david
ftr-377	business
ftr-377	income
ftr-377	compaq
ftr-377	tax profit