id	keyword
ftr-386	income
ftr-386	tax
ftr-386	income tax
ftr-386	capital
ftr-386	amendment
ftr-386	u.s
ftr-386	basis
ftr-386	murphy
ftr-386	damages
ftr-386	congress
ftr-386	case
ftr-386	court
ftr-386	note
ftr-386	power
ftr-386	theory
ftr-386	gain
ftr-386	co.
ftr-386	injury
ftr-386	states
ftr-386	panel
ftr-386	recovery
ftr-386	irc
ftr-386	issue
ftr-386	section
ftr-386	non
ftr-386	text
ftr-386	property
ftr-386	exclusion
ftr-386	supreme
ftr-386	law
ftr-386	holding
ftr-386	loss