id	keyword
ftr-410	life insurance
ftr-410	tax
ftr-410	tax basis
ftr-410	policy
ftr-410	court
ftr-410	insurance policy
ftr-410	taxpayer
ftr-410	tax court
ftr-410	irs
ftr-410	gain
ftr-410	premium
ftr-410	aggregate
ftr-410	chevron
ftr-410	investment
ftr-410	sale
ftr-410	policies
ftr-410	income
ftr-410	value
ftr-410	ruling
ftr-410	decision
ftr-410	standard
ftr-410	code
ftr-410	regulation
ftr-410	surrender
ftr-410	policy investment
ftr-410	cases