id	keyword
ftr-398	u.s
ftr-398	tax
ftr-398	income tax
ftr-398	term u.s
ftr-398	resident
ftr-398	expatriation
ftr-398	taxation
ftr-398	alien
ftr-398	irc
ftr-398	year
ftr-398	nonresident
ftr-398	rules
ftr-398	estate
ftr-398	expatriate
ftr-398	individual