id	keyword
ftr-451	income
ftr-451	property
ftr-451	tax
ftr-451	value
ftr-451	realization
ftr-451	self
ftr-451	cash
ftr-451	case
ftr-451	kind
ftr-451	market
ftr-451	objects
ftr-451	taxpayer
ftr-451	income tax
ftr-451	doctrine
ftr-451	right
ftr-451	item
ftr-451	commissioner
ftr-451	irc
ftr-451	windfall
ftr-451	section
ftr-451	basis
ftr-451	finder
ftr-451	capital
ftr-451	use
ftr-451	investment
ftr-451	law
ftr-451	possession
ftr-451	wealth
ftr-451	owner