id	keyword
ftr-437	tax
ftr-437	tax review
ftr-437	tax shelter
ftr-437	enron
ftr-437	supra
ftr-437	note
ftr-437	supra note
ftr-437	standard
ftr-437	transactions
ftr-437	business
ftr-437	page
ftr-437	purpose
ftr-437	partnership
ftr-437	economic
ftr-437	tax advisor
ftr-437	report
ftr-437	court
ftr-437	possibility
ftr-437	florida tax
ftr-437	corporate
ftr-437	taxpayer
ftr-437	disclosure
ftr-437	tax court
ftr-437	cir
ftr-437	value
ftr-437	substance
ftr-437	policy
ftr-437	ups
ftr-437	special
ftr-437	cases
ftr-437	circular
ftr-437	regs
ftr-437	interest
ftr-437	petitioner
ftr-437	commissioner