id	keyword
ftr-481	tax
ftr-481	purpose
ftr-481	income
ftr-481	approach
ftr-481	statute
ftr-481	language
ftr-481	section
ftr-481	law
ftr-481	interpretation
ftr-481	structure
ftr-481	court
ftr-481	meaning
ftr-481	notes
ftr-481	deduction
ftr-481	code
ftr-481	congress
ftr-481	legislation
ftr-481	tax notes
ftr-481	u.s