id	keyword
ftr-495	research
ftr-495	income
ftr-495	rules
ftr-495	u.s
ftr-495	tax
ftr-495	foreign
ftr-495	allocation
ftr-495	source
ftr-495	development
ftr-495	section
ftr-495	activities
ftr-495	note
ftr-495	states
ftr-495	united
ftr-495	costs