id	sid	eid	entity	type
iiclr-17757	1	1	the united states	GPE
iiclr-17757	1	2	european	NORP
iiclr-17757	1	3	the united states	GPE
iiclr-17757	1	4	european	NORP
iiclr-17757	2	1	kimberly a. butlak* i.	PERSON
iiclr-17757	2	2	the international fiscal association	ORG
iiclr-17757	2	3	ifa	ORG
iiclr-17757	2	4	taxpayer.2	ORG
iiclr-17757	2	5	ifa	ORG
iiclr-17757	2	6	the united states	GPE
iiclr-17757	2	7	the internal revenue service	ORG
iiclr-17757	2	8	irs	ORG
iiclr-17757	2	9	i.r.c.)3	ORG
iiclr-17757	2	10	irs	ORG
iiclr-17757	3	1	georgetown university law center	ORG
iiclr-17757	3	2	2002	DATE
iiclr-17757	3	3	j.d.	GPE
iiclr-17757	3	4	university of baltimore school of law, 2001	ORG
iiclr-17757	4	1	1	CARDINAL
iiclr-17757	4	2	ifa	ORG
iiclr-17757	4	3	feb. 20, 2002	DATE
iiclr-17757	5	1	the international fiscal association	ORG
iiclr-17757	5	2	ifa	ORG
iiclr-17757	7	1	maarten j. ellis	PERSON
iiclr-17757	7	2	de droit	ORG
iiclr-17757	7	3	22	CARDINAL
iiclr-17757	7	4	1999	DATE
iiclr-17757	9	1	first	ORDINAL
iiclr-17757	9	2	second	ORDINAL
iiclr-17757	9	3	third	ORDINAL
iiclr-17757	11	1	d.	NORP
iiclr-17757	13	1	1986	DATE
iiclr-17757	13	2	26	CARDINAL
iiclr-17757	13	3	the united states	GPE
iiclr-17757	14	1	4.	CARDINAL
iiclr-17757	16	1	int'l &	ORG
iiclr-17757	17	1	l. rev	PERSON
iiclr-17757	17	2	the united states	GPE
iiclr-17757	18	1	united states advance tax rulings	ORG
iiclr-17757	18	2	the european community	ORG
iiclr-17757	18	3	ec	ORG
iiclr-17757	18	4	6	CARDINAL
iiclr-17757	19	1	first	ORDINAL
iiclr-17757	20	1	second	ORDINAL
iiclr-17757	20	2	ec	ORG
iiclr-17757	20	3	ec	ORG
iiclr-17757	20	4	oecd	ORG
iiclr-17757	20	5	u.s.	GPE
iiclr-17757	20	6	ec	ORG
iiclr-17757	20	7	oecd	ORG
iiclr-17757	21	1	12	CARDINAL
iiclr-17757	21	2	the united states	GPE
iiclr-17757	21	3	ec	ORG
iiclr-17757	21	4	oecd	ORG
iiclr-17757	21	5	3 ii	QUANTITY
iiclr-17757	22	1	irs	ORG
iiclr-17757	23	1	5	CARDINAL
iiclr-17757	25	1	6	CARDINAL
iiclr-17757	25	2	the european community	ORG
iiclr-17757	25	3	nov. 10, 1997	DATE
iiclr-17757	25	4	o.j.	GPE
iiclr-17757	26	1	340	CARDINAL
iiclr-17757	26	2	3	CARDINAL
iiclr-17757	26	3	feb. 15, 2002	DATE
iiclr-17757	27	1	ec	ORG
iiclr-17757	27	2	u.s.	GPE
iiclr-17757	27	3	ec	ORG
iiclr-17757	27	4	u.s.	GPE
iiclr-17757	28	1	7	CARDINAL
iiclr-17757	29	1	11 17	DATE
iiclr-17757	29	2	feb. 14, 2002	DATE
iiclr-17757	30	1	1998	DATE
iiclr-17757	30	2	u.s.	GPE
iiclr-17757	31	1	8	CARDINAL
iiclr-17757	32	1	9	CARDINAL
iiclr-17757	33	1	ec	ORG
iiclr-17757	34	1	87-89	DATE
iiclr-17757	34	2	1	CARDINAL
iiclr-17757	34	3	ec	ORG
iiclr-17757	34	4	oecd 1998 report	ORG
iiclr-17757	35	1	10	CARDINAL
iiclr-17757	36	1	ec	ORG
iiclr-17757	37	1	87-89	DATE
iiclr-17757	37	2	ec	ORG
iiclr-17757	37	3	oecd 1998	ORG
iiclr-17757	38	1	11	CARDINAL
iiclr-17757	39	1	12	CARDINAL
iiclr-17757	41	1	6th	ORDINAL
iiclr-17757	41	2	1990	DATE
iiclr-17757	42	1	13	CARDINAL
iiclr-17757	45	1	13:1	CARDINAL
iiclr-17757	46	1	ec	ORG
iiclr-17757	46	2	oecd	ORG
iiclr-17757	47	1	4	CARDINAL
iiclr-17757	47	2	irs	ORG
iiclr-17757	47	3	first	ORDINAL
iiclr-17757	47	4	1938	DATE
iiclr-17757	48	1	5	CARDINAL
iiclr-17757	48	2	irs	ORG
iiclr-17757	48	3	the united states	GPE
iiclr-17757	49	1	6	CARDINAL
iiclr-17757	49	2	irs	ORG
iiclr-17757	50	1	7	CARDINAL
iiclr-17757	51	1	14	CARDINAL
iiclr-17757	52	1	ec	ORG
iiclr-17757	52	2	oecd	ORG
iiclr-17757	52	3	united states tax practices	ORG
iiclr-17757	53	1	15	CARDINAL
iiclr-17757	53	2	proc	PERSON
iiclr-17757	54	1	2002-3	DATE
iiclr-17757	54	2	2.01	CARDINAL
iiclr-17757	54	3	2002-1	DATE
iiclr-17757	55	1	117	CARDINAL
iiclr-17757	56	1	15	CARDINAL
iiclr-17757	56	2	59	DATE
iiclr-17757	56	3	thuronyi ed.	PERSON
iiclr-17757	56	4	1996	DATE
iiclr-17757	56	5	1938	DATE
iiclr-17757	57	1	united states	ORG
iiclr-17757	57	2	congress	ORG
iiclr-17757	57	3	treasury	ORG
iiclr-17757	57	4	treasury	ORG
iiclr-17757	59	1	2001	DATE
iiclr-17757	59	2	treasury	ORG
iiclr-17757	62	1	601.201(a	CARDINAL
iiclr-17757	62	2	2001	DATE
iiclr-17757	62	3	irs	ORG
iiclr-17757	63	1	5	CARDINAL
iiclr-17757	64	1	551-576	CARDINAL
iiclr-17757	64	2	701	CARDINAL
iiclr-17757	64	3	2001	DATE
iiclr-17757	64	4	irs	ORG
iiclr-17757	65	1	irs	ORG
iiclr-17757	65	2	over 1,338	CARDINAL
iiclr-17757	65	3	1954	DATE
iiclr-17757	66	1	michael i. saltzman	PERSON
iiclr-17757	66	2	irs	ORG
iiclr-17757	68	1	3.03[l	CARDINAL
iiclr-17757	68	2	2d	DATE
iiclr-17757	68	3	1991	DATE
iiclr-17757	69	1	irs	ORG
iiclr-17757	69	2	vanistendael	GPE
iiclr-17757	69	3	supra	PERSON
iiclr-17757	69	4	59	DATE
iiclr-17757	69	5	irs	ORG
iiclr-17757	70	1	treasury	ORG
iiclr-17757	70	2	irs	ORG
iiclr-17757	71	1	saltzman	ORG
iiclr-17757	71	2	supra	PERSON
iiclr-17757	71	3	1 3.031	CARDINAL
iiclr-17757	73	1	601.201(a	CARDINAL
iiclr-17757	74	1	irs	ORG
iiclr-17757	77	1	601.101	CARDINAL
iiclr-17757	77	2	601.901	CARDINAL
iiclr-17757	77	3	proc	PERSON
iiclr-17757	78	1	2002-1,2002	DATE
iiclr-17757	78	2	1	CARDINAL
iiclr-17757	79	1	2002-8,2002-1	DATE
iiclr-17757	80	1	252	CARDINAL
iiclr-17757	81	1	16	CARDINAL
iiclr-17757	82	1	2	CARDINAL
iiclr-17757	82	2	25	DATE
iiclr-17757	82	3	jason chang et al	PERSON
iiclr-17757	82	4	10	CARDINAL
iiclr-17757	82	5	738	CARDINAL
iiclr-17757	82	6	738	CARDINAL
iiclr-17757	82	7	1995	DATE
iiclr-17757	83	1	17	CARDINAL
iiclr-17757	84	1	proc	PERSON
iiclr-17757	85	1	2002	DATE
iiclr-17757	85	2	2.01	CARDINAL
iiclr-17757	85	3	3.00	CARDINAL
iiclr-17757	85	4	2002-1	DATE
iiclr-17757	85	5	1	CARDINAL
iiclr-17757	87	1	2001	DATE
iiclr-17757	89	1	proc	PERSON
iiclr-17757	90	1	2002-	DATE
iiclr-17757	90	2	1	CARDINAL
iiclr-17757	91	1	1. 2002	CARDINAL
iiclr-17757	92	1	int'l &	ORG
iiclr-17757	93	1	l. rev	PERSON
iiclr-17757	95	1	irs	ORG
iiclr-17757	96	1	irs	ORG
iiclr-17757	96	2	7121.9	CARDINAL
iiclr-17757	97	1	documents22	ORG
iiclr-17757	97	2	18	CARDINAL
iiclr-17757	98	1	61 10(k)(3	DATE
iiclr-17757	98	2	2001	DATE
iiclr-17757	100	1	301.6110-7(b	QUANTITY
iiclr-17757	100	2	2001	DATE
iiclr-17757	100	3	david r. webb co.	PERSON
iiclr-17757	100	4	708	CARDINAL
iiclr-17757	100	5	1254	DATE
iiclr-17757	100	6	1257	CARDINAL
iiclr-17757	100	7	7th	ORDINAL
iiclr-17757	100	8	1983	DATE
iiclr-17757	101	1	united states	GPE
iiclr-17757	101	2	925 f. supp	ORG
iiclr-17757	102	1	261	CARDINAL
iiclr-17757	102	2	267	CARDINAL
iiclr-17757	102	3	1996	DATE
iiclr-17757	103	1	marvin j. garbis et al	PERSON
iiclr-17757	103	2	67	CARDINAL
iiclr-17757	103	3	3d	CARDINAL
iiclr-17757	103	4	1992	DATE
iiclr-17757	103	5	irs	ORG
iiclr-17757	104	1	19	CARDINAL
iiclr-17757	106	1	2001	DATE
iiclr-17757	106	2	proc	PERSON
iiclr-17757	107	1	2002-1	DATE
iiclr-17757	107	2	2.01	CARDINAL
iiclr-17757	107	3	12.04	CARDINAL
iiclr-17757	107	4	2002-1	DATE
iiclr-17757	108	1	1	CARDINAL
iiclr-17757	109	1	20	CARDINAL
iiclr-17757	110	1	proc	PERSON
iiclr-17757	111	1	2002-1	DATE
iiclr-17757	111	2	2002-1	DATE
iiclr-17757	112	1	1	CARDINAL
iiclr-17757	112	2	annual	DATE
iiclr-17757	114	1	8.01(3	CARDINAL
iiclr-17757	115	1	21	CARDINAL
iiclr-17757	116	1	proc	PERSON
iiclr-17757	117	1	2002-1	DATE
iiclr-17757	117	2	2002	CARDINAL
iiclr-17757	117	3	1	CARDINAL
iiclr-17757	118	1	1	CARDINAL
iiclr-17757	119	1	12	CARDINAL
iiclr-17757	119	2	1508	DATE
iiclr-17757	120	1	irs	ORG
iiclr-17757	121	1	proc	PERSON
iiclr-17757	122	1	2002-1	DATE
iiclr-17757	122	2	2002	CARDINAL
iiclr-17757	122	3	1	CARDINAL
iiclr-17757	123	1	1. 22	CARDINAL
iiclr-17757	128	1	proc	PERSON
iiclr-17757	129	1	2002-	DATE
iiclr-17757	129	2	2002	CARDINAL
iiclr-17757	129	3	1	CARDINAL
iiclr-17757	130	1	1	CARDINAL
iiclr-17757	131	1	d.	NORP
iiclr-17757	131	2	english	LANGUAGE
iiclr-17757	132	1	d.	NORP
iiclr-17757	132	2	english	LANGUAGE
iiclr-17757	132	3	non-english	NORP
iiclr-17757	135	1	13:1	CARDINAL
iiclr-17757	136	1	statement,26	CARDINAL
iiclr-17757	136	2	27	CARDINAL
iiclr-17757	140	1	proc	PERSON
iiclr-17757	141	1	2002-1	DATE
iiclr-17757	141	2	2002	CARDINAL
iiclr-17757	141	3	1	CARDINAL
iiclr-17757	142	1	1	CARDINAL
iiclr-17757	142	2	irs	ORG
iiclr-17757	143	1	2002	CARDINAL
iiclr-17757	143	2	1	CARDINAL
iiclr-17757	144	1	1	CARDINAL
iiclr-17757	148	1	irs	ORG
iiclr-17757	150	1	25	CARDINAL
iiclr-17757	151	1	proc	PERSON
iiclr-17757	152	1	9	CARDINAL
iiclr-17757	152	2	2002	CARDINAL
iiclr-17757	152	3	1	CARDINAL
iiclr-17757	153	1	1	CARDINAL
iiclr-17757	155	1	irs	ORG
iiclr-17757	156	1	d.	NORP
iiclr-17757	158	1	26	CARDINAL
iiclr-17757	159	1	proc	PERSON
iiclr-17757	160	1	2002-	DATE
iiclr-17757	160	2	2002	CARDINAL
iiclr-17757	160	3	1	CARDINAL
iiclr-17757	161	1	1	CARDINAL
iiclr-17757	162	1	section 6110	LAW
iiclr-17757	162	2	irs	ORG
iiclr-17757	164	1	6110(a	CARDINAL
iiclr-17757	164	2	2001	DATE
iiclr-17757	166	1	irs	ORG
iiclr-17757	167	1	proc	PERSON
iiclr-17757	168	1	2002-	DATE
iiclr-17757	168	2	8.0 1	CARDINAL
iiclr-17757	168	3	1	CARDINAL
iiclr-17757	172	1	irs	ORG
iiclr-17757	174	1	61 10(f)(1	DATE
iiclr-17757	175	1	irs	ORG
iiclr-17757	175	2	20 days of the date	DATE
iiclr-17757	176	1	20 calendar days	DATE
iiclr-17757	176	2	irs	ORG
iiclr-17757	178	1	irs	ORG
iiclr-17757	178	2	irs	ORG
iiclr-17757	181	1	proc	PERSON
iiclr-17757	182	1	2002	DATE
iiclr-17757	182	2	2002	CARDINAL
iiclr-17757	182	3	1	CARDINAL
iiclr-17757	183	1	1	CARDINAL
iiclr-17757	185	1	20021	DATE
iiclr-17757	186	1	int'l &	ORG
iiclr-17757	187	1	l. rev	PERSON
iiclr-17757	188	1	600	MONEY
iiclr-17757	188	2	1,200	MONEY
iiclr-17757	188	3	6,000	MONEY
iiclr-17757	190	1	irs	ORG
iiclr-17757	191	1	2	CARDINAL
iiclr-17757	191	2	irs	ORG
iiclr-17757	192	1	3	CARDINAL
iiclr-17757	192	2	twenty-one days	DATE
iiclr-17757	192	3	irs	ORG
iiclr-17757	192	4	28	CARDINAL
iiclr-17757	193	1	proc	PERSON
iiclr-17757	194	1	2002-1 § 8.01(15)(a	DATE
iiclr-17757	194	2	2002	CARDINAL
iiclr-17757	194	3	1	CARDINAL
iiclr-17757	195	1	1	CARDINAL
iiclr-17757	196	1	d.	NORP
iiclr-17757	199	1	irs	ORG
iiclr-17757	202	1	proc	PERSON
iiclr-17757	203	1	2002-1	DATE
iiclr-17757	203	2	1	CARDINAL
iiclr-17757	207	1	proc	PERSON
iiclr-17757	208	1	15.05	CARDINAL
iiclr-17757	208	2	2002	CARDINAL
iiclr-17757	208	3	1	CARDINAL
iiclr-17757	209	1	1	CARDINAL
iiclr-17757	210	1	500	MONEY
iiclr-17757	210	2	less than $250,000	MONEY
iiclr-17757	210	3	less than $1,000,000	MONEY
iiclr-17757	216	1	31	CARDINAL
iiclr-17757	217	1	proc	PERSON
iiclr-17757	218	1	2002-	DATE
iiclr-17757	218	2	2002	CARDINAL
iiclr-17757	218	3	1	CARDINAL
iiclr-17757	219	1	1	CARDINAL
iiclr-17757	220	1	irs	ORG
iiclr-17757	221	1	8.06	CARDINAL
iiclr-17757	222	1	32	CARDINAL
iiclr-17757	223	1	proc	PERSON
iiclr-17757	224	1	8.04	CARDINAL
iiclr-17757	224	2	2002-1	DATE
iiclr-17757	225	1	1. 33	DATE
iiclr-17757	226	1	proc	PERSON
iiclr-17757	227	1	10.01	CARDINAL
iiclr-17757	227	2	2002-1	DATE
iiclr-17757	228	1	1	CARDINAL
iiclr-17757	231	1	13:1	CARDINAL
iiclr-17757	231	2	irs	ORG
iiclr-17757	231	3	twenty-one	QUANTITY
iiclr-17757	231	4	irs	ORG
iiclr-17757	231	5	irs	ORG
iiclr-17757	231	6	section 7805(b).37	LAW
iiclr-17757	231	7	irs	ORG
iiclr-17757	232	1	8	CARDINAL
iiclr-17757	233	1	issued.39	ORG
iiclr-17757	233	2	irs	ORG
iiclr-17757	233	3	irs	ORG
iiclr-17757	233	4	34	CARDINAL
iiclr-17757	234	1	proc	PERSON
iiclr-17757	235	1	2002	DATE
iiclr-17757	235	2	2002-1	DATE
iiclr-17757	236	1	1	CARDINAL
iiclr-17757	236	2	irs	ORG
iiclr-17757	237	1	10.02	CARDINAL
iiclr-17757	237	2	1)-(3	CARDINAL
iiclr-17757	238	1	irs	ORG
iiclr-17757	239	1	10.03	CARDINAL
iiclr-17757	240	1	twenty-one days	DATE
iiclr-17757	242	1	proc	PERSON
iiclr-17757	243	1	3	CARDINAL
iiclr-17757	243	2	2002	CARDINAL
iiclr-17757	243	3	1	CARDINAL
iiclr-17757	244	1	1	CARDINAL
iiclr-17757	245	1	irs	ORG
iiclr-17757	246	1	10.04	CARDINAL
iiclr-17757	247	1	36	CARDINAL
iiclr-17757	248	1	proc	PERSON
iiclr-17757	249	1	10.08	CARDINAL
iiclr-17757	249	2	2002-1	DATE
iiclr-17757	250	1	1	CARDINAL
iiclr-17757	251	1	37	DATE
iiclr-17757	252	1	proc	PERSON
iiclr-17757	253	1	10.05	CARDINAL
iiclr-17757	253	2	2002-1	DATE
iiclr-17757	254	1	1	CARDINAL
iiclr-17757	255	1	38	CARDINAL
iiclr-17757	256	1	proc	PERSON
iiclr-17757	257	1	10.08	CARDINAL
iiclr-17757	257	2	2002-1	DATE
iiclr-17757	258	1	1	CARDINAL
iiclr-17757	258	2	irs	ORG
iiclr-17757	259	1	8.07	CARDINAL
iiclr-17757	260	1	irs	ORG
iiclr-17757	261	1	d.	NORP
iiclr-17757	261	2	irs	ORG
iiclr-17757	262	1	un	ORG
iiclr-17757	262	2	irs	ORG
iiclr-17757	262	3	un	ORG
iiclr-17757	265	1	2002	CARDINAL
iiclr-17757	265	2	1	CARDINAL
iiclr-17757	265	3	1	CARDINAL
iiclr-17757	268	1	10.08	CARDINAL
iiclr-17757	268	2	39	CARDINAL
iiclr-17757	269	1	proc	PERSON
iiclr-17757	270	1	10.08	CARDINAL
iiclr-17757	270	2	2002-1	DATE
iiclr-17757	271	1	1. 40	CARDINAL
iiclr-17757	272	1	irs	ORG
iiclr-17757	273	1	41	CARDINAL
iiclr-17757	274	1	supra	PERSON
iiclr-17757	274	2	34	CARDINAL
iiclr-17757	274	3	irs	ORG
iiclr-17757	275	1	20021	DATE
iiclr-17757	276	1	int'l &	ORG
iiclr-17757	277	1	l. rev	PERSON
iiclr-17757	277	2	two	CARDINAL
iiclr-17757	278	1	three months	DATE
iiclr-17757	278	2	between three to six months	DATE
iiclr-17757	279	1	between six months to a year or more	DATE
iiclr-17757	280	1	irs	ORG
iiclr-17757	281	1	7	CARDINAL
iiclr-17757	281	2	irs	ORG
iiclr-17757	281	3	irs	ORG
iiclr-17757	282	1	irs	ORG
iiclr-17757	283	1	two	CARDINAL
iiclr-17757	283	2	irs	ORG
iiclr-17757	283	3	irs	ORG
iiclr-17757	283	4	42	DATE
iiclr-17757	284	1	proc	PERSON
iiclr-17757	285	1	10.09	CARDINAL
iiclr-17757	285	2	2002-1	DATE
iiclr-17757	286	1	1	CARDINAL
iiclr-17757	286	2	irs	ORG
iiclr-17757	287	1	irs	ORG
iiclr-17757	292	1	proc	PERSON
iiclr-17757	293	1	2002-	DATE
iiclr-17757	293	2	2002	CARDINAL
iiclr-17757	293	3	1	CARDINAL
iiclr-17757	294	1	1	CARDINAL
iiclr-17757	294	2	irs	ORG
iiclr-17757	295	1	d.	NORP
iiclr-17757	298	1	d.	NORP
iiclr-17757	298	2	irs	ORG
iiclr-17757	300	1	proc	PERSON
iiclr-17757	301	1	2002-	DATE
iiclr-17757	302	1	2002	CARDINAL
iiclr-17757	302	2	1	CARDINAL
iiclr-17757	303	1	1	CARDINAL
iiclr-17757	303	2	two	CARDINAL
iiclr-17757	303	3	two	CARDINAL
iiclr-17757	304	1	d.	NORP
iiclr-17757	304	2	irs	ORG
iiclr-17757	308	1	supra	PERSON
iiclr-17757	308	2	2	CARDINAL
iiclr-17757	308	3	635	CARDINAL
iiclr-17757	309	1	46	DATE
iiclr-17757	311	1	proc	PERSON
iiclr-17757	312	1	2002-	DATE
iiclr-17757	312	2	11, 2002	DATE
iiclr-17757	312	3	1	CARDINAL
iiclr-17757	313	1	1.	CARDINAL
iiclr-17757	313	2	48	DATE
iiclr-17757	314	1	proc	PERSON
iiclr-17757	315	1	2002-1	DATE
iiclr-17757	315	2	11.02,2002-1	CARDINAL
iiclr-17757	316	1	1	CARDINAL
iiclr-17757	320	1	13:1	CARDINAL
iiclr-17757	321	1	irs	ORG
iiclr-17757	322	1	irs	ORG
iiclr-17757	323	1	irs	ORG
iiclr-17757	324	1	2	CARDINAL
iiclr-17757	324	2	irs	ORG
iiclr-17757	324	3	permits.53	NORP
iiclr-17757	324	4	irs	ORG
iiclr-17757	325	1	"4 e.	PERSON
iiclr-17757	325	2	irs	ORG
iiclr-17757	325	3	irs	ORG
iiclr-17757	325	4	section 7121	LAW
iiclr-17757	326	1	irs	ORG
iiclr-17757	327	1	49	DATE
iiclr-17757	328	1	proc	PERSON
iiclr-17757	329	1	11.02	CARDINAL
iiclr-17757	329	2	.04	GPE
iiclr-17757	329	3	2002-1	DATE
iiclr-17757	330	1	1	CARDINAL
iiclr-17757	330	2	irs	ORG
iiclr-17757	331	1	11.04	CARDINAL
iiclr-17757	332	1	50	CARDINAL
iiclr-17757	333	1	proc	PERSON
iiclr-17757	334	1	11.02	CARDINAL
iiclr-17757	334	2	.04	GPE
iiclr-17757	334	3	2002-1	DATE
iiclr-17757	335	1	1	CARDINAL
iiclr-17757	335	2	irs	ORG
iiclr-17757	336	1	11.05	CARDINAL
iiclr-17757	337	1	51	CARDINAL
iiclr-17757	338	1	proc	PERSON
iiclr-17757	339	1	11.02	CARDINAL
iiclr-17757	339	2	.03	ORG
iiclr-17757	339	3	2002-1	DATE
iiclr-17757	340	1	1	CARDINAL
iiclr-17757	340	2	washington	GPE
iiclr-17757	340	3	d.c.	GPE
iiclr-17757	341	1	irs	ORG
iiclr-17757	343	1	proc	PERSON
iiclr-17757	344	1	11.07	CARDINAL
iiclr-17757	344	2	2002-1	DATE
iiclr-17757	345	1	1	CARDINAL
iiclr-17757	346	1	irs	ORG
iiclr-17757	348	1	proc	PERSON
iiclr-17757	349	1	11.07	CARDINAL
iiclr-17757	349	2	2002-1	DATE
iiclr-17757	350	1	1	CARDINAL
iiclr-17757	350	2	three days	DATE
iiclr-17757	353	1	saltzman	ORG
iiclr-17757	353	2	supra	PERSON
iiclr-17757	353	3	15	CARDINAL
iiclr-17757	354	1	56	CARDINAL
iiclr-17757	355	1	proc	PERSON
iiclr-17757	356	1	12.04	CARDINAL
iiclr-17757	356	2	2002-1	DATE
iiclr-17757	356	3	1	CARDINAL
iiclr-17757	356	4	supra	PERSON
iiclr-17757	356	5	15	CARDINAL
iiclr-17757	356	6	1 3.03[6][c	CARDINAL
iiclr-17757	357	1	all years	DATE
iiclr-17757	357	2	irs	ORG
iiclr-17757	357	3	proc	PERSON
iiclr-17757	358	1	12.04	CARDINAL
iiclr-17757	358	2	2002-1	DATE
iiclr-17757	359	1	1	CARDINAL
iiclr-17757	359	2	1	CARDINAL
iiclr-17757	359	3	2	CARDINAL
iiclr-17757	359	4	20021	DATE
iiclr-17757	360	1	int'l &	ORG
iiclr-17757	361	1	l. rev	PERSON
iiclr-17757	362	1	irs	ORG
iiclr-17757	363	1	result.57	ORG
iiclr-17757	363	2	irs	ORG
iiclr-17757	364	1	section 7805(b	LAW
iiclr-17757	364	2	irs	ORG
iiclr-17757	365	1	section 7805(b	LAW
iiclr-17757	365	2	3	CARDINAL
iiclr-17757	365	3	the united states supreme court	ORG
iiclr-17757	365	4	4	CARDINAL
iiclr-17757	365	5	5	CARDINAL
iiclr-17757	367	1	d.	NORP
iiclr-17757	368	1	12.05	CARDINAL
iiclr-17757	369	1	57	CARDINAL
iiclr-17757	369	2	1	CARDINAL
iiclr-17757	369	3	3.105	CARDINAL
iiclr-17757	369	4	martin m. weinstein et al	PERSON
iiclr-17757	370	1	1985 & supp	DATE
iiclr-17757	371	1	2002	DATE
iiclr-17757	373	1	irs	ORG
iiclr-17757	374	1	d.	NORP
iiclr-17757	374	2	presbyterian & reformed pub.	ORG
iiclr-17757	376	1	79	CARDINAL
iiclr-17757	376	2	1089	CARDINAL
iiclr-17757	376	3	1982	DATE
iiclr-17757	376	4	capital federal savings & loan	ORG
iiclr-17757	376	5	96	CARDINAL
iiclr-17757	376	6	204	CARDINAL
iiclr-17757	376	7	1991	DATE
iiclr-17757	377	1	58	CARDINAL
iiclr-17757	380	1	601.201(l)(5	DATE
iiclr-17757	380	2	2001	DATE
iiclr-17757	381	1	59	CARDINAL
iiclr-17757	382	1	dixon v. united states	PERSON
iiclr-17757	382	2	381	CARDINAL
iiclr-17757	382	3	1965	DATE
iiclr-17757	382	4	353	CARDINAL
iiclr-17757	382	5	180	CARDINAL
iiclr-17757	382	6	184	DATE
iiclr-17757	382	7	1957	DATE
iiclr-17757	383	1	congress	ORG
iiclr-17757	387	1	proc	PERSON
iiclr-17757	388	1	2002	DATE
iiclr-17757	388	2	2002	CARDINAL
iiclr-17757	388	3	1	CARDINAL
iiclr-17757	389	1	1	CARDINAL
iiclr-17757	389	2	section 7805(b	LAW
iiclr-17757	390	1	supra	PERSON
iiclr-17757	391	1	61	CARDINAL
iiclr-17757	392	1	proc	PERSON
iiclr-17757	393	1	12.11	CARDINAL
iiclr-17757	393	2	2002-1	DATE
iiclr-17757	394	1	1	CARDINAL
iiclr-17757	394	2	62	CARDINAL
iiclr-17757	395	1	proc	PERSON
iiclr-17757	396	1	12.11	CARDINAL
iiclr-17757	396	2	2002	CARDINAL
iiclr-17757	396	3	1	CARDINAL
iiclr-17757	397	1	1	CARDINAL
iiclr-17757	399	1	13:1	CARDINAL
iiclr-17757	401	1	1	CARDINAL
iiclr-17757	401	2	irs	ORG
iiclr-17757	401	3	irs	ORG
iiclr-17757	401	4	6	CARDINAL
iiclr-17757	401	5	63	CARDINAL
iiclr-17757	403	1	proc	PERSON
iiclr-17757	404	1	2002-3	DATE
iiclr-17757	404	2	6.01-.06, 2002-1	DATE
iiclr-17757	404	3	117	CARDINAL
iiclr-17757	405	1	64	CARDINAL
iiclr-17757	406	1	proc	PERSON
iiclr-17757	408	1	1	CARDINAL
iiclr-17757	408	2	the bureau of alcohol	ORG
iiclr-17757	409	1	proc	PERSON
iiclr-17757	410	1	4.01	CARDINAL
iiclr-17757	410	2	2002-1	DATE
iiclr-17757	411	1	1.	DATE
iiclr-17757	413	1	proc	PERSON
iiclr-17757	414	1	7.01	CARDINAL
iiclr-17757	414	2	2002-1	DATE
iiclr-17757	414	3	1	CARDINAL
iiclr-17757	414	4	proc	PERSON
iiclr-17757	414	5	2002-	DATE
iiclr-17757	414	6	3	CARDINAL
iiclr-17757	414	7	2.01	CARDINAL
iiclr-17757	414	8	3.02	CARDINAL
iiclr-17757	414	9	2002-1	DATE
iiclr-17757	414	10	117	CARDINAL
iiclr-17757	414	11	proc	PERSON
iiclr-17757	415	1	2002	DATE
iiclr-17757	415	2	2.01	CARDINAL
iiclr-17757	415	3	2002-1	DATE
iiclr-17757	416	1	249	CARDINAL
iiclr-17757	419	1	proc	PERSON
iiclr-17757	420	1	2002-3	DATE
iiclr-17757	420	2	2002	CARDINAL
iiclr-17757	420	3	1	CARDINAL
iiclr-17757	420	4	117	CARDINAL
iiclr-17757	420	5	66	CARDINAL
iiclr-17757	421	1	proc	PERSON
iiclr-17757	422	1	7.02	CARDINAL
iiclr-17757	422	2	2002-1	DATE
iiclr-17757	422	3	1	CARDINAL
iiclr-17757	422	4	proc	PERSON
iiclr-17757	423	1	2002-	DATE
iiclr-17757	423	2	2002	CARDINAL
iiclr-17757	423	3	1	CARDINAL
iiclr-17757	424	1	117	CARDINAL
iiclr-17757	427	1	seerev	PERSON
iiclr-17757	429	1	2002-3	DATE
iiclr-17757	429	2	3.02(9	CARDINAL
iiclr-17757	429	3	2002	CARDINAL
iiclr-17757	429	4	1	CARDINAL
iiclr-17757	429	5	117	CARDINAL
iiclr-17757	429	6	proc	PERSON
iiclr-17757	430	1	2002-1	DATE
iiclr-17757	431	1	1	CARDINAL
iiclr-17757	432	1	the united states	GPE
iiclr-17757	434	1	proc	PERSON
iiclr-17757	435	1	2002-3	DATE
iiclr-17757	435	2	2002	CARDINAL
iiclr-17757	435	3	1	CARDINAL
iiclr-17757	436	1	117	CARDINAL
iiclr-17757	437	1	irs	ORG
iiclr-17757	437	2	more than one	CARDINAL
iiclr-17757	438	1	proc	PERSON
iiclr-17757	439	1	2002	DATE
iiclr-17757	439	2	1.06	CARDINAL
iiclr-17757	439	3	1	CARDINAL
iiclr-17757	440	1	1.	CARDINAL
iiclr-17757	441	1	69	CARDINAL
iiclr-17757	442	1	proc	PERSON
iiclr-17757	443	1	2002-	DATE
iiclr-17757	443	2	2002	CARDINAL
iiclr-17757	443	3	1	CARDINAL
iiclr-17757	444	1	117	CARDINAL
iiclr-17757	445	1	70	CARDINAL
iiclr-17757	446	1	proc	PERSON
iiclr-17757	447	1	2002-3	DATE
iiclr-17757	447	2	2002	CARDINAL
iiclr-17757	447	3	1	CARDINAL
iiclr-17757	448	1	117	CARDINAL
iiclr-17757	448	2	20021	DATE
iiclr-17757	449	1	int'l &	ORG
iiclr-17757	450	1	l. rev	PERSON
iiclr-17757	451	1	area.74	PERSON
iiclr-17757	451	2	irs	ORG
iiclr-17757	452	1	2	CARDINAL
iiclr-17757	452	2	6	CARDINAL
iiclr-17757	452	3	united states	ORG
iiclr-17757	452	4	the united states	GPE
iiclr-17757	452	5	the united states	GPE
iiclr-17757	452	6	71	CARDINAL
iiclr-17757	453	1	proc	PERSON
iiclr-17757	454	1	2002-3	DATE
iiclr-17757	454	2	2002	CARDINAL
iiclr-17757	454	3	1	CARDINAL
iiclr-17757	455	1	117	CARDINAL
iiclr-17757	458	1	proc	PERSON
iiclr-17757	459	1	2002-	DATE
iiclr-17757	459	2	2002	CARDINAL
iiclr-17757	459	3	1	CARDINAL
iiclr-17757	460	1	117	CARDINAL
iiclr-17757	461	1	73	CARDINAL
iiclr-17757	462	1	proc	PERSON
iiclr-17757	463	1	2002-	DATE
iiclr-17757	463	2	3.02(1)-(7	CARDINAL
iiclr-17757	463	3	2002	CARDINAL
iiclr-17757	463	4	1	CARDINAL
iiclr-17757	464	1	249	CARDINAL
iiclr-17757	466	1	74	CARDINAL
iiclr-17757	467	1	proc	PERSON
iiclr-17757	468	1	7.03	CARDINAL
iiclr-17757	468	2	2002-1	DATE
iiclr-17757	468	3	1	CARDINAL
iiclr-17757	469	1	d.	NORP
iiclr-17757	470	1	proc	PERSON
iiclr-17757	471	1	2002-3	DATE
iiclr-17757	471	2	2.03	CARDINAL
iiclr-17757	471	3	2002-1	DATE
iiclr-17757	472	1	117	CARDINAL
iiclr-17757	473	1	75	CARDINAL
iiclr-17757	474	1	proc	PERSON
iiclr-17757	475	1	2002	DATE
iiclr-17757	475	2	3.01(1)-(4	CARDINAL
iiclr-17757	475	3	2002	CARDINAL
iiclr-17757	475	4	1	CARDINAL
iiclr-17757	476	1	249	CARDINAL
iiclr-17757	477	1	76	DATE
iiclr-17757	478	1	proc	PERSON
iiclr-17757	479	1	2002-3	DATE
iiclr-17757	479	2	1.00	CARDINAL
iiclr-17757	479	3	4.01(1	CARDINAL
iiclr-17757	479	4	2002	CARDINAL
iiclr-17757	479	5	1	CARDINAL
iiclr-17757	479	6	117	CARDINAL
iiclr-17757	482	1	proc	PERSON
iiclr-17757	483	1	2002-3	DATE
iiclr-17757	483	2	2002	CARDINAL
iiclr-17757	483	3	1	CARDINAL
iiclr-17757	483	4	117	CARDINAL
iiclr-17757	483	5	proc	PERSON
iiclr-17757	484	1	2002-7	DATE
iiclr-17757	484	2	2002	CARDINAL
iiclr-17757	484	3	1	CARDINAL
iiclr-17757	485	1	249	CARDINAL
iiclr-17757	487	1	proc	PERSON
iiclr-17757	488	1	2002-7	DATE
iiclr-17757	488	2	2002	CARDINAL
iiclr-17757	488	3	1	CARDINAL
iiclr-17757	489	1	249	CARDINAL
iiclr-17757	490	1	79	CARDINAL
iiclr-17757	491	1	proc	PERSON
iiclr-17757	492	1	2002-7	DATE
iiclr-17757	492	2	2002	CARDINAL
iiclr-17757	492	3	1	CARDINAL
iiclr-17757	493	1	249	CARDINAL
iiclr-17757	495	1	13:1	CARDINAL
iiclr-17757	496	1	2	CARDINAL
iiclr-17757	497	1	3	CARDINAL
iiclr-17757	497	2	irs	ORG
iiclr-17757	498	1	3	CARDINAL
iiclr-17757	499	1	6	CARDINAL
iiclr-17757	499	2	8	CARDINAL
iiclr-17757	499	3	9	CARDINAL
iiclr-17757	501	1	80	CARDINAL
iiclr-17757	502	1	proc	PERSON
iiclr-17757	503	1	2002-	DATE
iiclr-17757	503	2	2002	CARDINAL
iiclr-17757	503	3	1	CARDINAL
iiclr-17757	504	1	117	CARDINAL
iiclr-17757	504	2	81	CARDINAL
iiclr-17757	505	1	proc	PERSON
iiclr-17757	506	1	2002-3	DATE
iiclr-17757	506	2	4.02(4	CARDINAL
iiclr-17757	506	3	2002	CARDINAL
iiclr-17757	506	4	1	CARDINAL
iiclr-17757	507	1	117	CARDINAL
iiclr-17757	508	1	82	CARDINAL
iiclr-17757	509	1	proc	PERSON
iiclr-17757	510	1	2002-3	DATE
iiclr-17757	510	2	2002	CARDINAL
iiclr-17757	510	3	1	CARDINAL
iiclr-17757	511	1	117	CARDINAL
iiclr-17757	511	2	83	CARDINAL
iiclr-17757	512	1	proc	PERSON
iiclr-17757	513	1	2002-	DATE
iiclr-17757	513	2	2002	CARDINAL
iiclr-17757	513	3	1	CARDINAL
iiclr-17757	514	1	117	CARDINAL
iiclr-17757	514	2	84	CARDINAL
iiclr-17757	515	1	proc	PERSON
iiclr-17757	516	1	2002-3	DATE
iiclr-17757	516	2	4.02(1	CARDINAL
iiclr-17757	516	3	2002	CARDINAL
iiclr-17757	516	4	1	CARDINAL
iiclr-17757	516	5	117	CARDINAL
iiclr-17757	516	6	proc	PERSON
iiclr-17757	517	1	2002	DATE
iiclr-17757	517	2	4.01(1)(29	CARDINAL
iiclr-17757	517	3	2002	CARDINAL
iiclr-17757	517	4	1	CARDINAL
iiclr-17757	518	1	249	CARDINAL
iiclr-17757	519	1	proc	PERSON
iiclr-17757	520	1	2002-	DATE
iiclr-17757	520	2	2.02,5.00,2002	CARDINAL
iiclr-17757	520	3	1	CARDINAL
iiclr-17757	521	1	117	CARDINAL
iiclr-17757	522	1	treasury	ORG
iiclr-17757	522	2	irs	ORG
iiclr-17757	524	1	proc	PERSON
iiclr-17757	525	1	2002-	DATE
iiclr-17757	525	2	5.01	CARDINAL
iiclr-17757	525	3	2002-1	DATE
iiclr-17757	526	1	117	CARDINAL
iiclr-17757	527	1	87	CARDINAL
iiclr-17757	528	1	proc	PERSON
iiclr-17757	529	1	2002-	DATE
iiclr-17757	529	2	2002-1	DATE
iiclr-17757	530	1	117	CARDINAL
iiclr-17757	531	1	section 457	LAW
iiclr-17757	533	1	proc	PERSON
iiclr-17757	534	1	2002-3	DATE
iiclr-17757	534	2	5.03	CARDINAL
iiclr-17757	534	3	5.06	CARDINAL
iiclr-17757	534	4	2002	CARDINAL
iiclr-17757	534	5	1	CARDINAL
iiclr-17757	535	1	117	CARDINAL
iiclr-17757	536	1	proc	PERSON
iiclr-17757	537	1	2002-	DATE
iiclr-17757	537	2	5.04,2002-1	CARDINAL
iiclr-17757	538	1	117	CARDINAL
iiclr-17757	541	1	301.7701-3	DATE
iiclr-17757	541	2	more than one	CARDINAL
iiclr-17757	541	3	section 1361(b)(1)(d	LAW
iiclr-17757	543	1	proc	PERSON
iiclr-17757	544	1	2002-3	DATE
iiclr-17757	544	2	5.05	CARDINAL
iiclr-17757	544	3	2002-1	DATE
iiclr-17757	545	1	117	CARDINAL
iiclr-17757	545	2	91	CARDINAL
iiclr-17757	546	1	proc	PERSON
iiclr-17757	547	1	12.02	CARDINAL
iiclr-17757	547	2	2002-1	DATE
iiclr-17757	548	1	1.	CARDINAL
iiclr-17757	548	2	92	CARDINAL
iiclr-17757	549	1	proc	PERSON
iiclr-17757	550	1	12.03(1)-(4	CARDINAL
iiclr-17757	550	2	2002	CARDINAL
iiclr-17757	550	3	1	CARDINAL
iiclr-17757	551	1	1. 20021	CARDINAL
iiclr-17757	552	1	int'l &	ORG
iiclr-17757	553	1	l. rev	PERSON
iiclr-17757	553	2	irs	ORG
iiclr-17757	553	3	action.93	NORP
iiclr-17757	553	4	section 367(a)(1	LAW
iiclr-17757	553	5	forty-five	CARDINAL
iiclr-17757	553	6	days.94 h.	ORG
iiclr-17757	553	7	treasury	ORG
iiclr-17757	554	1	between february 1, 1988	DATE
iiclr-17757	554	2	october 1, 2003	DATE
iiclr-17757	554	3	93	CARDINAL
iiclr-17757	555	1	proc	PERSON
iiclr-17757	556	1	12.03	CARDINAL
iiclr-17757	556	2	2002-1	DATE
iiclr-17757	557	1	1	CARDINAL
iiclr-17757	563	1	one	CARDINAL
iiclr-17757	566	1	d.	NORP
iiclr-17757	566	2	proc	PERSON
iiclr-17757	567	1	77-5(4	CARDINAL
iiclr-17757	568	1	95	CARDINAL
iiclr-17757	569	1	proc	PERSON
iiclr-17757	570	1	15.01	CARDINAL
iiclr-17757	570	2	2002-1	DATE
iiclr-17757	570	3	1	CARDINAL
iiclr-17757	570	4	10511	DATE
iiclr-17757	570	5	1987	DATE
iiclr-17757	570	6	1987-3	DATE
iiclr-17757	570	7	1	CARDINAL
iiclr-17757	570	8	166	CARDINAL
iiclr-17757	570	9	dec. 22 1987	DATE
iiclr-17757	570	10	11319	DATE
iiclr-17757	570	11	1990	DATE
iiclr-17757	570	12	1991-2	DATE
iiclr-17757	570	13	481	CARDINAL
iiclr-17757	570	14	511	DATE
iiclr-17757	570	15	nov. 5, 1990	DATE
iiclr-17757	570	16	743	CARDINAL
iiclr-17757	570	17	1995-1	DATE
iiclr-17757	570	18	230	CARDINAL
iiclr-17757	570	19	239	CARDINAL
iiclr-17757	570	20	dec. 8, 1994	DATE
iiclr-17757	570	21	2	CARDINAL
iiclr-17757	570	22	1996-3	DATE
iiclr-17757	570	23	1	CARDINAL
iiclr-17757	570	24	march 20, 1996	DATE
iiclr-17757	572	1	15.02	CARDINAL
iiclr-17757	574	1	proc	PERSON
iiclr-17757	575	1	2002-	DATE
iiclr-17757	575	2	2002	CARDINAL
iiclr-17757	575	3	1	CARDINAL
iiclr-17757	576	1	1	CARDINAL
iiclr-17757	576	2	the united states	GPE
iiclr-17757	577	1	proc	PERSON
iiclr-17757	578	1	2002-8	DATE
iiclr-17757	578	2	4.03	CARDINAL
iiclr-17757	578	3	2002-1	DATE
iiclr-17757	579	1	252	CARDINAL
iiclr-17757	580	1	96	CARDINAL
iiclr-17757	581	1	proc	PERSON
iiclr-17757	582	1	15.01	CARDINAL
iiclr-17757	582	2	2002-1	DATE
iiclr-17757	583	1	1. 97	CARDINAL
iiclr-17757	584	1	proc	PERSON
iiclr-17757	585	1	15.06(4	CARDINAL
iiclr-17757	585	2	5	CARDINAL
iiclr-17757	585	3	2002	CARDINAL
iiclr-17757	585	4	1	CARDINAL
iiclr-17757	586	1	1.	CARDINAL
iiclr-17757	586	2	98	CARDINAL
iiclr-17757	587	1	proc	PERSON
iiclr-17757	588	1	2002	CARDINAL
iiclr-17757	588	2	1	CARDINAL
iiclr-17757	589	1	1	CARDINAL
iiclr-17757	591	1	13:1	CARDINAL
iiclr-17757	591	2	lwve	GPE
iiclr-17757	591	3	irs	ORG
iiclr-17757	592	1	three	CARDINAL
iiclr-17757	592	2	irs	ORG
iiclr-17757	592	3	section 6103	LAW
iiclr-17757	594	1	the tax reform act of	LAW
iiclr-17757	594	2	1976	DATE
iiclr-17757	594	3	two	CARDINAL
iiclr-17757	594	4	irs	ORG
iiclr-17757	594	5	section 6103	LAW
iiclr-17757	595	1	section 6103	LAW
iiclr-17757	596	1	'0	DATE
iiclr-17757	596	2	99	CARDINAL
iiclr-17757	597	1	proc	PERSON
iiclr-17757	598	1	2002	DATE
iiclr-17757	598	2	15.10,2002-1	CARDINAL
iiclr-17757	599	1	1	CARDINAL
iiclr-17757	599	2	1	CARDINAL
iiclr-17757	599	3	irs	ORG
iiclr-17757	599	4	irs	ORG
iiclr-17757	599	5	one	CARDINAL
iiclr-17757	599	6	2	CARDINAL
iiclr-17757	599	7	3	CARDINAL
iiclr-17757	599	8	irs	ORG
iiclr-17757	600	1	15.10(l)(a)-(i	CARDINAL
iiclr-17757	601	1	100	CARDINAL
iiclr-17757	601	2	5 u.s.c	QUANTITY
iiclr-17757	602	1	552	CARDINAL
iiclr-17757	602	2	2001	DATE
iiclr-17757	603	1	foia	ORG
iiclr-17757	604	1	robert f. bouchard & justin d. franklin	PERSON
iiclr-17757	604	2	acrs 8 (	ORG
iiclr-17757	604	3	1980	DATE
iiclr-17757	605	1	one	CARDINAL
iiclr-17757	605	2	foia	ORG
iiclr-17757	605	3	nine	CARDINAL
iiclr-17757	607	1	102	CARDINAL
iiclr-17757	607	2	nine	CARDINAL
iiclr-17757	608	1	101	CARDINAL
iiclr-17757	609	1	6103(a	CARDINAL
iiclr-17757	609	2	2001	DATE
iiclr-17757	611	1	6103(b)(1	CARDINAL
iiclr-17757	612	1	irs	ORG
iiclr-17757	616	1	2002	DATE
iiclr-17757	617	1	int'l &	ORG
iiclr-17757	618	1	l. rev	PERSON
iiclr-17757	619	1	nine	CARDINAL
iiclr-17757	619	2	°2	CARDINAL
iiclr-17757	619	3	irs	ORG
iiclr-17757	619	4	section 6103	LAW
iiclr-17757	619	5	3	CARDINAL
iiclr-17757	621	1	5	CARDINAL
iiclr-17757	621	2	washington	GPE
iiclr-17757	622	1	irs	ORG
iiclr-17757	623	1	"l	CARDINAL
iiclr-17757	624	1	second	ORDINAL
iiclr-17757	624	2	7	CARDINAL
iiclr-17757	624	3	irs	ORG
iiclr-17757	624	4	irs	ORG
iiclr-17757	624	5	fruehauf	PERSON
iiclr-17757	624	6	irs	ORG
iiclr-17757	625	1	102	CARDINAL
iiclr-17757	627	1	explan	PERSON
iiclr-17757	628	1	the tax reform act of	LAW
iiclr-17757	628	2	1976	DATE
iiclr-17757	628	3	94th	LAW
iiclr-17757	628	4	2d	DATE
iiclr-17757	629	1	l. 94-455	PERSON
iiclr-17757	629	2	dec. 29, 1976	DATE
iiclr-17757	629	3	1976-3	DATE
iiclr-17757	629	4	1,314	CARDINAL
iiclr-17757	630	1	explan	PERSON
iiclr-17757	631	1	the tax reform act of 1976	LAW
iiclr-17757	632	1	nine	CARDINAL
iiclr-17757	632	2	foia	ORG
iiclr-17757	632	3	1	CARDINAL
iiclr-17757	632	4	2	CARDINAL
iiclr-17757	632	5	3	CARDINAL
iiclr-17757	632	6	4	CARDINAL
iiclr-17757	632	7	5	CARDINAL
iiclr-17757	632	8	6	CARDINAL
iiclr-17757	632	9	7	CARDINAL
iiclr-17757	632	10	one	CARDINAL
iiclr-17757	632	11	six	CARDINAL
iiclr-17757	632	12	9	CARDINAL
iiclr-17757	633	1	bouchard & franklin	ORG
iiclr-17757	633	2	supra	PERSON
iiclr-17757	633	3	100	CARDINAL
iiclr-17757	633	4	12-19	CARDINAL
iiclr-17757	633	5	103	CARDINAL
iiclr-17757	634	1	explan	PERSON
iiclr-17757	635	1	ofthetaxreform	PERSON
iiclr-17757	635	2	1976	DATE
iiclr-17757	635	3	102	CARDINAL
iiclr-17757	635	4	315;see	DATE
iiclr-17757	635	5	saltzman	ORG
iiclr-17757	635	6	supra	PERSON
iiclr-17757	635	7	15	CARDINAL
iiclr-17757	635	8	1 3.03[3][c	CARDINAL
iiclr-17757	636	1	104	ORG
iiclr-17757	637	1	jonathan sobeloff	PERSON
iiclr-17757	637	2	sept. 1967	DATE
iiclr-17757	637	3	ten month	DATE
iiclr-17757	639	1	prac	PERSON
iiclr-17757	643	1	u.s.	GPE
iiclr-17757	643	2	may 1968	DATE
iiclr-17757	643	3	249	CARDINAL
iiclr-17757	645	1	1967	DATE
iiclr-17757	646	1	105	CARDINAL
iiclr-17757	647	1	gen. explan	PERSON
iiclr-17757	648	1	1976	DATE
iiclr-17757	648	2	102	CARDINAL
iiclr-17757	648	3	315	CARDINAL
iiclr-17757	649	1	106	CARDINAL
iiclr-17757	652	1	505	CARDINAL
iiclr-17757	652	2	350	CARDINAL
iiclr-17757	652	3	d.c	GPE
iiclr-17757	652	4	1974	DATE
iiclr-17757	653	1	109	CARDINAL
iiclr-17757	654	1	522	CARDINAL
iiclr-17757	654	2	284	CARDINAL
iiclr-17757	654	3	6th	ORDINAL
iiclr-17757	654	4	1975	DATE
iiclr-17757	654	5	the tax reform act of	LAW
iiclr-17757	654	6	1976	DATE
iiclr-17757	654	7	429	CARDINAL
iiclr-17757	654	8	1085	CARDINAL
iiclr-17757	654	9	1977	DATE
iiclr-17757	656	1	13:1	CARDINAL
iiclr-17757	657	1	irs	ORG
iiclr-17757	658	1	the justice department	ORG
iiclr-17757	659	1	2	CARDINAL
iiclr-17757	659	2	congress	ORG
iiclr-17757	659	3	section 6110	LAW
iiclr-17757	659	4	1976	DATE
iiclr-17757	660	1	3 2	CARDINAL
iiclr-17757	661	1	section 6110	LAW
iiclr-17757	661	2	irs	ORG
iiclr-17757	662	1	5	CARDINAL
iiclr-17757	663	1	1 6	CARDINAL
iiclr-17757	663	2	110	CARDINAL
iiclr-17757	664	1	explan	PERSON
iiclr-17757	665	1	the tax reform act of	LAW
iiclr-17757	665	2	1976	DATE
iiclr-17757	665	3	102	CARDINAL
iiclr-17757	665	4	314-15	CARDINAL
iiclr-17757	665	5	irs	ORG
iiclr-17757	665	6	505	CARDINAL
iiclr-17757	665	7	350	CARDINAL
iiclr-17757	665	8	d.c. cit. 1974	ORG
iiclr-17757	665	9	fruehauf corp.	ORG
iiclr-17757	666	1	irs	ORG
iiclr-17757	666	2	522	CARDINAL
iiclr-17757	666	3	284	CARDINAL
iiclr-17757	666	4	6th	ORDINAL
iiclr-17757	666	5	1975	DATE
iiclr-17757	667	1	seealso saltzman	ORG
iiclr-17757	667	2	supra	PERSON
iiclr-17757	667	3	15,1 3.03[3][c	CARDINAL
iiclr-17757	667	4	3-30	CARDINAL
iiclr-17757	667	5	111	CARDINAL
iiclr-17757	667	6	explan	PERSON
iiclr-17757	668	1	the tax reform act of	LAW
iiclr-17757	668	2	1976	DATE
iiclr-17757	668	3	102	CARDINAL
iiclr-17757	668	4	315	CARDINAL
iiclr-17757	669	1	112	CARDINAL
iiclr-17757	671	1	bouchard & frankun	ORG
iiclr-17757	671	2	100	CARDINAL
iiclr-17757	671	3	9	CARDINAL
iiclr-17757	671	4	saltzman	ORG
iiclr-17757	671	5	supra	PERSON
iiclr-17757	671	6	15	CARDINAL
iiclr-17757	671	7	3.03[3][c	CARDINAL
iiclr-17757	671	8	3-30	DATE
iiclr-17757	672	1	richard m. nixon	PERSON
iiclr-17757	672	2	1974	DATE
iiclr-17757	672	3	watergate	EVENT
iiclr-17757	673	1	washington	GPE
iiclr-17757	673	2	watergate	EVENT
iiclr-17757	673	3	http://www.washingtonpost.com/wpsrv/nationali longterm/	PERSON
iiclr-17757	673	4	feb.	DATE
iiclr-17757	675	1	watergate	EVENT
iiclr-17757	676	1	114	CARDINAL
iiclr-17757	676	2	section 6110(m	LAW
iiclr-17757	679	1	6110(m	CARDINAL
iiclr-17757	679	2	2001	DATE
iiclr-17757	680	1	449	CARDINAL
iiclr-17757	680	2	f. supp	PERSON
iiclr-17757	681	1	834	CARDINAL
iiclr-17757	681	2	839	CARDINAL
iiclr-17757	681	3	d.c	GPE
iiclr-17757	681	4	md. 1978	GPE
iiclr-17757	681	5	congress	ORG
iiclr-17757	681	6	saltzman	ORG
iiclr-17757	681	7	supra	PERSON
iiclr-17757	681	8	15	CARDINAL
iiclr-17757	681	9	3-30	CARDINAL
iiclr-17757	682	1	115	CARDINAL
iiclr-17757	684	1	6110(a	CARDINAL
iiclr-17757	684	2	2001	DATE
iiclr-17757	686	1	301.6110-1(a	CARDINAL
iiclr-17757	686	2	301.6110-7	DATE
iiclr-17757	686	3	1963	DATE
iiclr-17757	687	1	three years	DATE
iiclr-17757	689	1	116	CARDINAL
iiclr-17757	690	1	6110	ORG
iiclr-17757	690	2	irs	ORG
iiclr-17757	693	1	301.61	CARDINAL
iiclr-17757	693	2	10-1(c)(1)-(3	DATE
iiclr-17757	693	3	2001	DATE
iiclr-17757	697	1	61 10(b)(1	DATE
iiclr-17757	697	2	3	CARDINAL
iiclr-17757	697	3	2001	DATE
iiclr-17757	700	1	301.6110-2(a	CARDINAL
iiclr-17757	700	2	2001	DATE
iiclr-17757	702	1	2002	DATE
iiclr-17757	704	1	int'l &	ORG
iiclr-17757	705	1	l. rev	PERSON
iiclr-17757	706	1	1 7	CARDINAL
iiclr-17757	706	2	9	CARDINAL
iiclr-17757	706	3	20	CARDINAL
iiclr-17757	706	4	2	CARDINAL
iiclr-17757	706	5	22	CARDINAL
iiclr-17757	706	6	3	CARDINAL
iiclr-17757	706	7	'24	DATE
iiclr-17757	708	1	2	CARDINAL
iiclr-17757	709	1	61	CARDINAL
iiclr-17757	711	1	61	CARDINAL
iiclr-17757	712	1	irs	ORG
iiclr-17757	712	2	irs	ORG
iiclr-17757	713	1	61 10(b)(2	CARDINAL
iiclr-17757	716	1	117	CARDINAL
iiclr-17757	717	1	6110(l)(1	CARDINAL
iiclr-17757	717	2	2001	DATE
iiclr-17757	717	3	6104	DATE
iiclr-17757	717	4	6105	DATE
iiclr-17757	718	1	6104 (2001	DATE
iiclr-17757	718	2	527	CARDINAL
iiclr-17757	719	1	2001	DATE
iiclr-17757	721	1	118	CARDINAL
iiclr-17757	724	1	301.6110-3	CARDINAL
iiclr-17757	726	1	d.	NORP
iiclr-17757	727	1	saltzman	ORG
iiclr-17757	727	2	supra	PERSON
iiclr-17757	727	3	15,1 3.03[3][c	CARDINAL
iiclr-17757	727	4	3-32	CARDINAL
iiclr-17757	729	1	301.61103(a)(1	PRODUCT
iiclr-17757	729	2	2001	DATE
iiclr-17757	729	3	explan	PERSON
iiclr-17757	730	1	the tax reform act of	LAW
iiclr-17757	730	2	1976	DATE
iiclr-17757	730	3	102	CARDINAL
iiclr-17757	730	4	1,315	CARDINAL
iiclr-17757	731	1	119	CARDINAL
iiclr-17757	734	1	301.6110-3(a)(2	CARDINAL
iiclr-17757	734	2	2001	DATE
iiclr-17757	739	1	301.6110-3(a)(3	DATE
iiclr-17757	739	2	2001	DATE
iiclr-17757	740	1	irs	ORG
iiclr-17757	744	1	301.6110-3(a)(4	DATE
iiclr-17757	744	2	2001	DATE
iiclr-17757	749	1	301.6110-3(a)(5	DATE
iiclr-17757	749	2	2001	DATE
iiclr-17757	754	1	301.6110-3(a)(6	DATE
iiclr-17757	754	2	2001	DATE
iiclr-17757	759	1	301.6110	CARDINAL
iiclr-17757	759	2	2001	DATE
iiclr-17757	763	1	61 10(c	DATE
iiclr-17757	763	2	2001	DATE
iiclr-17757	765	1	13:1	CARDINAL
iiclr-17757	766	1	26	CARDINAL
iiclr-17757	766	2	between seventy-five	CARDINAL
iiclr-17757	766	3	thirty days	DATE
iiclr-17757	766	4	'27	DATE
iiclr-17757	766	5	irs	ORG
iiclr-17757	766	6	irs	ORG
iiclr-17757	766	7	irs	ORG
iiclr-17757	766	8	ten days	DATE
iiclr-17757	767	1	2 '	DATE
iiclr-17757	767	2	twenty days	DATE
iiclr-17757	767	3	irs	ORG
iiclr-17757	767	4	irs	ORG
iiclr-17757	768	1	'29 eii	PERSON
iiclr-17757	768	2	irs	ORG
iiclr-17757	768	3	two	CARDINAL
iiclr-17757	769	1	3 °	QUANTITY
iiclr-17757	769	2	126	CARDINAL
iiclr-17757	771	1	61 10(0(1	CARDINAL
iiclr-17757	771	2	2001	DATE
iiclr-17757	772	1	127	CARDINAL
iiclr-17757	773	1	d.	NORP
iiclr-17757	776	1	301.6110-5(b)(5	CARDINAL
iiclr-17757	776	2	2001	DATE
iiclr-17757	777	1	128	CARDINAL
iiclr-17757	778	1	seetreas	GPE
iiclr-17757	780	1	301.6110-5(b)(1	CARDINAL
iiclr-17757	781	1	601.201(e)(l 1	DATE
iiclr-17757	785	1	601.201(e)(1 1	CARDINAL
iiclr-17757	785	2	2001	DATE
iiclr-17757	786	1	129	CARDINAL
iiclr-17757	789	1	601.201(e)(16	CARDINAL
iiclr-17757	789	2	2001	DATE
iiclr-17757	790	1	irs	ORG
iiclr-17757	790	2	twenty days	DATE
iiclr-17757	791	1	the united states	GPE
iiclr-17757	791	2	sixty days	DATE
iiclr-17757	793	1	6110(0(3	CARDINAL
iiclr-17757	793	2	2001	DATE
iiclr-17757	796	1	301.6110-5(b)(2)-(3	CARDINAL
iiclr-17757	796	2	2001	DATE
iiclr-17757	797	1	the united states	GPE
iiclr-17757	797	2	the united states	GPE
iiclr-17757	803	1	2001	DATE
iiclr-17757	804	1	ninety days	DATE
iiclr-17757	804	2	fifteen days	DATE
iiclr-17757	806	1	3	CARDINAL
iiclr-17757	810	1	301.6110-7(c	CARDINAL
iiclr-17757	810	2	2001	DATE
iiclr-17757	811	1	130	CARDINAL
iiclr-17757	812	1	charles s. triplett & c. cabell chinnis	PERSON
iiclr-17757	812	2	jr.	PERSON
iiclr-17757	812	3	united states	ORG
iiclr-17757	813	1	fiscal	CARDINAL
iiclr-17757	813	2	1 6.1	CARDINAL
iiclr-17757	813	3	1999	DATE
iiclr-17757	814	1	2002	DATE
iiclr-17757	815	1	int'l &	ORG
iiclr-17757	816	1	l. rev	PERSON
iiclr-17757	817	1	the united states	GPE
iiclr-17757	817	2	first	ORDINAL
iiclr-17757	818	1	apa	PERSON
iiclr-17757	818	2	1991	DATE
iiclr-17757	819	1	apa	PERSON
iiclr-17757	820	1	a. irs authority	ORG
iiclr-17757	820	2	section 482	LAW
iiclr-17757	820	3	two	CARDINAL
iiclr-17757	822	1	34	CARDINAL
iiclr-17757	823	1	3	CARDINAL
iiclr-17757	823	2	131	CARDINAL
iiclr-17757	823	3	seeid	ORG
iiclr-17757	824	1	proc	PERSON
iiclr-17757	825	1	91-22,1991-1	CARDINAL
iiclr-17757	825	2	526	CARDINAL
iiclr-17757	825	3	apa	PERSON
iiclr-17757	826	1	132	CARDINAL
iiclr-17757	827	1	today	DATE
iiclr-17757	829	1	133	CARDINAL
iiclr-17757	830	1	482	CARDINAL
iiclr-17757	830	2	2001	DATE
iiclr-17757	831	1	section 482	LAW
iiclr-17757	831	2	two	CARDINAL
iiclr-17757	831	3	the united states	GPE
iiclr-17757	834	1	boris 1. brttker & lawrence lokken	ORG
iiclr-17757	834	2	1 79.1.1	CARDINAL
iiclr-17757	834	3	2d	CARDINAL
iiclr-17757	837	1	1.482-1(b)(1	CARDINAL
iiclr-17757	837	2	sec	ORG
iiclr-17757	837	3	bank of	ORG
iiclr-17757	837	4	utah	GPE
iiclr-17757	837	5	405	CARDINAL
iiclr-17757	837	6	399	CARDINAL
iiclr-17757	837	7	400	DATE
iiclr-17757	837	8	1972	DATE
iiclr-17757	838	1	135	CARDINAL
iiclr-17757	839	1	d.	NORP
iiclr-17757	839	2	charles h. gustafson	PERSON
iiclr-17757	839	3	8045	DATE
iiclr-17757	839	4	634	CARDINAL
iiclr-17757	839	5	2d	DATE
iiclr-17757	841	1	1.482-1(b)(1	CARDINAL
iiclr-17757	841	2	2001	DATE
iiclr-17757	843	1	britker & lokken	ORG
iiclr-17757	843	2	134	CARDINAL
iiclr-17757	843	3	79.1.1	CARDINAL
iiclr-17757	844	1	99th cong.	ORG
iiclr-17757	844	2	2d	CARDINAL
iiclr-17757	844	3	explan	PERSON
iiclr-17757	845	1	the tax reform act of	LAW
iiclr-17757	845	2	1986	DATE
iiclr-17757	845	3	1014	DATE
iiclr-17757	845	4	1987	DATE
iiclr-17757	847	1	13:1	CARDINAL
iiclr-17757	848	1	136	CARDINAL
iiclr-17757	850	1	irs	ORG
iiclr-17757	850	2	section 482	LAW
iiclr-17757	850	3	united states	ORG
iiclr-17757	851	1	irs	ORG
iiclr-17757	851	2	section 482	LAW
iiclr-17757	851	3	the united states	GPE
iiclr-17757	851	4	united states	GPE
iiclr-17757	852	1	14 0	DATE
iiclr-17757	852	2	section 482	LAW
iiclr-17757	852	3	one	CARDINAL
iiclr-17757	853	1	136	CARDINAL
iiclr-17757	854	1	gustafson	ORG
iiclr-17757	854	2	supra	PERSON
iiclr-17757	854	3	135, 8045	DATE
iiclr-17757	854	4	636	CARDINAL
iiclr-17757	856	1	1.482	CARDINAL
iiclr-17757	856	2	2001	DATE
iiclr-17757	860	1	1.482-1	CARDINAL
iiclr-17757	860	2	2001	DATE
iiclr-17757	864	1	1.482-1(d)(4	CARDINAL
iiclr-17757	864	2	2001	DATE
iiclr-17757	865	1	137	CARDINAL
iiclr-17757	868	1	brtker & lokken	ORG
iiclr-17757	868	2	134	CARDINAL
iiclr-17757	868	3	1	CARDINAL
iiclr-17757	869	1	irs	ORG
iiclr-17757	869	2	section 482	LAW
iiclr-17757	869	3	140	CARDINAL
iiclr-17757	870	1	gustafson	PERSON
iiclr-17757	870	2	supra	PERSON
iiclr-17757	870	3	135	CARDINAL
iiclr-17757	870	4	8020	CARDINAL
iiclr-17757	871	1	irs	ORG
iiclr-17757	872	1	irs	ORG
iiclr-17757	874	1	brrrker & lokken	ORG
iiclr-17757	874	2	134	CARDINAL
iiclr-17757	874	3	79.1.1	CARDINAL
iiclr-17757	875	1	the united states	GPE
iiclr-17757	875	2	the united states	GPE
iiclr-17757	875	3	u.s.	GPE
iiclr-17757	875	4	u.s.	GPE
iiclr-17757	875	5	u.s.	GPE
iiclr-17757	877	1	gustafson	ORG
iiclr-17757	877	2	supra	PERSON
iiclr-17757	877	3	135	CARDINAL
iiclr-17757	877	4	1 8005	DATE
iiclr-17757	877	5	628	CARDINAL
iiclr-17757	879	1	1.482-1(g	CARDINAL
iiclr-17757	879	2	2001	DATE
iiclr-17757	880	1	20021	DATE
iiclr-17757	881	1	int'l &	ORG
iiclr-17757	882	1	l. rev	PERSON
iiclr-17757	883	1	section 482	LAW
iiclr-17757	884	1	the united states	GPE
iiclr-17757	884	2	united states	GPE
iiclr-17757	885	1	43	CARDINAL
iiclr-17757	885	2	section 482	LAW
iiclr-17757	886	1	irs	ORG
iiclr-17757	886	2	section 482	LAW
iiclr-17757	886	3	two	CARDINAL
iiclr-17757	886	4	145	CARDINAL
iiclr-17757	887	1	482	CARDINAL
iiclr-17757	887	2	the united states	GPE
iiclr-17757	889	1	the united states	GPE
iiclr-17757	889	2	united states'	ORG
iiclr-17757	889	3	the united states	GPE
iiclr-17757	890	1	'47	DATE
iiclr-17757	890	2	the united states	GPE
iiclr-17757	890	3	142	CARDINAL
iiclr-17757	891	1	brrrker & lokken	ORG
iiclr-17757	891	2	134	CARDINAL
iiclr-17757	891	3	'179.1.1	DATE
iiclr-17757	892	1	143	CARDINAL
iiclr-17757	893	1	gustafson	PERSON
iiclr-17757	893	2	supra	PERSON
iiclr-17757	893	3	135	CARDINAL
iiclr-17757	893	4	8040	CARDINAL
iiclr-17757	893	5	633	CARDINAL
iiclr-17757	894	1	united states	ORG
iiclr-17757	894	2	482	CARDINAL
iiclr-17757	898	1	two	CARDINAL
iiclr-17757	899	1	two	CARDINAL
iiclr-17757	900	1	a.	PERSON
iiclr-17757	901	1	two	CARDINAL
iiclr-17757	902	1	two	CARDINAL
iiclr-17757	903	1	634	CARDINAL
iiclr-17757	904	1	147	CARDINAL
iiclr-17757	905	1	the united states	GPE
iiclr-17757	906	1	proc	PERSON
iiclr-17757	907	1	96	CARDINAL
iiclr-17757	907	2	2.01	CARDINAL
iiclr-17757	907	3	1996-1	DATE
iiclr-17757	907	4	616	CARDINAL
iiclr-17757	909	1	13:1	CARDINAL
iiclr-17757	910	1	c. apa	PERSON
iiclr-17757	910	2	irs	ORG
iiclr-17757	910	3	two	CARDINAL
iiclr-17757	911	1	section 482	LAW
iiclr-17757	911	2	irs	ORG
iiclr-17757	912	1	50	CARDINAL
iiclr-17757	912	2	irs	ORG
iiclr-17757	913	1	25,000	MONEY
iiclr-17757	914	1	14	CARDINAL
iiclr-17757	915	1	148	CARDINAL
iiclr-17757	916	1	proc	PERSON
iiclr-17757	917	1	96	CARDINAL
iiclr-17757	917	2	2.03	CARDINAL
iiclr-17757	917	3	1996-1	DATE
iiclr-17757	917	4	616	CARDINAL
iiclr-17757	918	1	163	CARDINAL
iiclr-17757	919	1	149	CARDINAL
iiclr-17757	919	2	proc	PERSON
iiclr-17757	920	1	96	CARDINAL
iiclr-17757	920	2	1, 1996-2	DATE
iiclr-17757	920	3	375	CARDINAL
iiclr-17757	921	1	10.01	CARDINAL
iiclr-17757	922	1	irs	ORG
iiclr-17757	923	1	10.02	CARDINAL
iiclr-17757	924	1	150	CARDINAL
iiclr-17757	925	1	proc	PERSON
iiclr-17757	926	1	96	CARDINAL
iiclr-17757	926	2	1, 1996-2	DATE
iiclr-17757	926	3	375	CARDINAL
iiclr-17757	926	4	151	CARDINAL
iiclr-17757	926	5	proc	PERSON
iiclr-17757	927	1	96	CARDINAL
iiclr-17757	927	2	3.01	CARDINAL
iiclr-17757	927	3	1996-2	DATE
iiclr-17757	927	4	375	CARDINAL
iiclr-17757	928	1	gustafson	ORG
iiclr-17757	928	2	supra	PERSON
iiclr-17757	928	3	135	CARDINAL
iiclr-17757	928	4	18175	DATE
iiclr-17757	929	1	152	CARDINAL
iiclr-17757	930	1	proc	PERSON
iiclr-17757	931	1	96	CARDINAL
iiclr-17757	931	2	3.09	CARDINAL
iiclr-17757	931	3	1996-1	DATE
iiclr-17757	931	4	375	CARDINAL
iiclr-17757	931	5	irs	ORG
iiclr-17757	932	1	english	NORP
iiclr-17757	934	1	seven	CARDINAL
iiclr-17757	934	2	irs	ORG
iiclr-17757	935	1	5.12-13	CARDINAL
iiclr-17757	935	2	153	CARDINAL
iiclr-17757	936	1	proc	PERSON
iiclr-17757	937	1	96	CARDINAL
iiclr-17757	937	2	1996-1	DATE
iiclr-17757	937	3	375	CARDINAL
iiclr-17757	938	1	irs	ORG
iiclr-17757	939	1	5.0 1(1	CARDINAL
iiclr-17757	940	1	proc	PERSON
iiclr-17757	941	1	96	CARDINAL
iiclr-17757	941	2	9, 1996-1	DATE
iiclr-17757	941	3	375	CARDINAL
iiclr-17757	941	4	154	CARDINAL
iiclr-17757	942	1	proc	PERSON
iiclr-17757	943	1	96	CARDINAL
iiclr-17757	943	2	375	CARDINAL
iiclr-17757	944	1	25,000	MONEY
iiclr-17757	945	1	5.14	CARDINAL
iiclr-17757	946	1	more than $100,000	MONEY
iiclr-17757	946	2	less than $1,000,000 $15,000	MONEY
iiclr-17757	946	3	less than $100,000 $	MONEY
iiclr-17757	946	4	5,000	MONEY
iiclr-17757	946	5	20021	DATE
iiclr-17757	947	1	int'l &	ORG
iiclr-17757	948	1	l. rev	PERSON
iiclr-17757	948	2	5	CARDINAL
iiclr-17757	948	3	three	CARDINAL
iiclr-17757	948	4	56	CARDINAL
iiclr-17757	948	5	57	CARDINAL
iiclr-17757	948	6	annual	DATE
iiclr-17757	948	7	annual	DATE
iiclr-17757	948	8	more than $50,000,000	MONEY
iiclr-17757	948	9	7,500	MONEY
iiclr-17757	948	10	annual	DATE
iiclr-17757	948	11	more than $10,000,000	MONEY
iiclr-17757	948	12	7,500	MONEY
iiclr-17757	948	13	more than one	CARDINAL
iiclr-17757	948	14	25,000	MONEY
iiclr-17757	948	15	7,500	MONEY
iiclr-17757	948	16	annual	DATE
iiclr-17757	949	1	first	ORDINAL
iiclr-17757	949	2	155	CARDINAL
iiclr-17757	950	1	proc	PERSON
iiclr-17757	951	1	96	CARDINAL
iiclr-17757	951	2	5.03	CARDINAL
iiclr-17757	951	3	1996-1	DATE
iiclr-17757	951	4	375	CARDINAL
iiclr-17757	952	1	apa	PERSON
iiclr-17757	952	2	1	CARDINAL
iiclr-17757	952	3	2	CARDINAL
iiclr-17757	952	4	3	CARDINAL
iiclr-17757	952	5	4	CARDINAL
iiclr-17757	952	6	5	CARDINAL
iiclr-17757	952	7	the last three taxable years	DATE
iiclr-17757	952	8	annual	DATE
iiclr-17757	952	9	6	CARDINAL
iiclr-17757	952	10	7	CARDINAL
iiclr-17757	952	11	9	CARDINAL
iiclr-17757	952	12	the united states	GPE
iiclr-17757	952	13	10	CARDINAL
iiclr-17757	952	14	11	CARDINAL
iiclr-17757	954	1	proc	PERSON
iiclr-17757	955	1	96	CARDINAL
iiclr-17757	955	2	5.02	CARDINAL
iiclr-17757	955	3	375	CARDINAL
iiclr-17757	957	1	3.03	CARDINAL
iiclr-17757	960	1	d.	NORP
iiclr-17757	960	2	section 482	LAW
iiclr-17757	961	1	d.	NORP
iiclr-17757	962	1	5.02	CARDINAL
iiclr-17757	963	1	157	CARDINAL
iiclr-17757	964	1	proc	PERSON
iiclr-17757	965	1	96	CARDINAL
iiclr-17757	965	2	5.04	CARDINAL
iiclr-17757	965	3	1996-1	DATE
iiclr-17757	965	4	375	CARDINAL
iiclr-17757	966	1	1	CARDINAL
iiclr-17757	966	2	2	CARDINAL
iiclr-17757	966	3	3	CARDINAL
iiclr-17757	966	4	4	CARDINAL
iiclr-17757	967	1	13:1	CARDINAL
iiclr-17757	967	2	16	CARDINAL
iiclr-17757	967	3	no more than three years	DATE
iiclr-17757	968	1	62	CARDINAL
iiclr-17757	969	1	63	CARDINAL
iiclr-17757	969	2	apa	PERSON
iiclr-17757	969	3	seventeen months	DATE
iiclr-17757	969	4	apa	PERSON
iiclr-17757	969	5	thirty-two months	DATE
iiclr-17757	970	1	'65	DATE
iiclr-17757	970	2	apa	PERSON
iiclr-17757	970	3	irs	ORG
iiclr-17757	970	4	5	CARDINAL
iiclr-17757	970	5	6	CARDINAL
iiclr-17757	972	1	proc	PERSON
iiclr-17757	973	1	96	CARDINAL
iiclr-17757	973	2	5.08	CARDINAL
iiclr-17757	973	3	1996-2	DATE
iiclr-17757	973	4	375	CARDINAL
iiclr-17757	973	5	159	CARDINAL
iiclr-17757	974	1	proc	PERSON
iiclr-17757	975	1	96	CARDINAL
iiclr-17757	975	2	5.11	CARDINAL
iiclr-17757	975	3	1996-2	DATE
iiclr-17757	975	4	375	CARDINAL
iiclr-17757	976	1	supra	PERSON
iiclr-17757	976	2	28	CARDINAL
iiclr-17757	977	1	160	CARDINAL
iiclr-17757	978	1	proc	PERSON
iiclr-17757	979	1	96	CARDINAL
iiclr-17757	979	2	5.06	CARDINAL
iiclr-17757	979	3	375	CARDINAL
iiclr-17757	979	4	161	CARDINAL
iiclr-17757	980	1	proc	PERSON
iiclr-17757	981	1	96	CARDINAL
iiclr-17757	981	2	5.07	CARDINAL
iiclr-17757	981	3	1996-2	DATE
iiclr-17757	981	4	375	CARDINAL
iiclr-17757	981	5	162	CARDINAL
iiclr-17757	982	1	proc	PERSON
iiclr-17757	983	1	96	CARDINAL
iiclr-17757	983	2	5.09	CARDINAL
iiclr-17757	983	3	1996-2	DATE
iiclr-17757	983	4	375	CARDINAL
iiclr-17757	986	1	apa	PERSON
iiclr-17757	986	2	the first year	DATE
iiclr-17757	986	3	apa	PERSON
iiclr-17757	988	1	years	DATE
iiclr-17757	988	2	irs	ORG
iiclr-17757	988	3	earlier years	DATE
iiclr-17757	989	1	proc	PERSON
iiclr-17757	990	1	96	CARDINAL
iiclr-17757	990	2	375	CARDINAL
iiclr-17757	992	1	d.	NORP
iiclr-17757	992	2	proc	PERSON
iiclr-17757	993	1	96	CARDINAL
iiclr-17757	993	2	8, 1996-1	DATE
iiclr-17757	993	3	375	CARDINAL
iiclr-17757	993	4	163	CARDINAL
iiclr-17757	994	1	proc	PERSON
iiclr-17757	995	1	96	CARDINAL
iiclr-17757	995	2	5.10	DATE
iiclr-17757	995	3	1996-1	DATE
iiclr-17757	995	4	375	CARDINAL
iiclr-17757	996	1	apa	PERSON
iiclr-17757	997	1	proc	PERSON
iiclr-17757	998	1	96	CARDINAL
iiclr-17757	998	2	7.04	CARDINAL
iiclr-17757	998	3	1996-1	DATE
iiclr-17757	998	4	616	CARDINAL
iiclr-17757	999	1	proc	PERSON
iiclr-17757	1000	1	96	CARDINAL
iiclr-17757	1000	2	proc	PERSON
iiclr-17757	1001	1	3.04	CARDINAL
iiclr-17757	1001	2	2001-1	DATE
iiclr-17757	1002	1	1	CARDINAL
iiclr-17757	1002	2	apa	PERSON
iiclr-17757	1002	3	one	CARDINAL
iiclr-17757	1002	4	the united states	GPE
iiclr-17757	1002	5	irs	ORG
iiclr-17757	1003	1	proc	PERSON
iiclr-17757	1004	1	96	CARDINAL
iiclr-17757	1004	2	375	CARDINAL
iiclr-17757	1004	3	164	CARDINAL
iiclr-17757	1005	1	2	CARDINAL
iiclr-17757	1005	2	2.2.5	CARDINAL
iiclr-17757	1005	3	635	CARDINAL
iiclr-17757	1005	4	165	CARDINAL
iiclr-17757	1006	1	irs	ORG
iiclr-17757	1006	2	fy98	PRODUCT
iiclr-17757	1006	3	7	CARDINAL
iiclr-17757	1006	4	12	CARDINAL
iiclr-17757	1006	5	1998	DATE
iiclr-17757	1007	1	20021	DATE
iiclr-17757	1008	1	int'l &	ORG
iiclr-17757	1009	1	l. rev	PERSON
iiclr-17757	1009	2	irs	ORG
iiclr-17757	1010	1	'66	DATE
iiclr-17757	1010	2	irs	ORG
iiclr-17757	1010	3	irs	ORG
iiclr-17757	1010	4	apa	PERSON
iiclr-17757	1010	5	67	CARDINAL
iiclr-17757	1010	6	forty-five days	DATE
iiclr-17757	1010	7	apa	PERSON
iiclr-17757	1010	8	at least one	CARDINAL
iiclr-17757	1010	9	the united states	GPE
iiclr-17757	1011	1	apa	PERSON
iiclr-17757	1012	1	apa	PERSON
iiclr-17757	1012	2	irs	ORG
iiclr-17757	1013	1	69	CARDINAL
iiclr-17757	1013	2	apa	PERSON
iiclr-17757	1014	1	7	CARDINAL
iiclr-17757	1016	1	7' 166	DATE
iiclr-17757	1017	1	proc	PERSON
iiclr-17757	1018	1	96	CARDINAL
iiclr-17757	1018	2	375	CARDINAL
iiclr-17757	1021	1	proc	PERSON
iiclr-17757	1022	1	96	CARDINAL
iiclr-17757	1022	2	6.01	CARDINAL
iiclr-17757	1022	3	375	CARDINAL
iiclr-17757	1022	4	168	CARDINAL
iiclr-17757	1023	1	proc	PERSON
iiclr-17757	1024	1	96	CARDINAL
iiclr-17757	1024	2	6.04	CARDINAL
iiclr-17757	1024	3	1996-1	DATE
iiclr-17757	1024	4	375	CARDINAL
iiclr-17757	1025	1	apa	PERSON
iiclr-17757	1027	1	proc	PERSON
iiclr-17757	1028	1	96	CARDINAL
iiclr-17757	1028	2	2	CARDINAL
iiclr-17757	1028	3	1996-1	DATE
iiclr-17757	1028	4	375	CARDINAL
iiclr-17757	1029	1	apa	PERSON
iiclr-17757	1034	1	irs	ORG
iiclr-17757	1036	1	proc	PERSON
iiclr-17757	1037	1	96	CARDINAL
iiclr-17757	1037	2	1996-1	DATE
iiclr-17757	1037	3	375	CARDINAL
iiclr-17757	1038	1	apa	PERSON
iiclr-17757	1039	1	apa	PERSON
iiclr-17757	1039	2	united states	ORG
iiclr-17757	1040	1	6.05(6	CARDINAL
iiclr-17757	1041	1	171	CARDINAL
iiclr-17757	1042	1	proc	PERSON
iiclr-17757	1043	1	96	CARDINAL
iiclr-17757	1043	2	6.05(5	CARDINAL
iiclr-17757	1043	3	1996-1	DATE
iiclr-17757	1043	4	375	CARDINAL
iiclr-17757	1045	1	6.06	CARDINAL
iiclr-17757	1046	1	irs	ORG
iiclr-17757	1047	1	6.07	CARDINAL
iiclr-17757	1048	1	irs	ORG
iiclr-17757	1049	1	d.	NORP
iiclr-17757	1049	2	apa	PERSON
iiclr-17757	1049	3	one	CARDINAL
iiclr-17757	1052	1	13:1	CARDINAL
iiclr-17757	1052	2	the united states	GPE
iiclr-17757	1052	3	the united states	GPE
iiclr-17757	1052	4	one	CARDINAL
iiclr-17757	1053	1	'73	PRODUCT
iiclr-17757	1053	2	apa	PERSON
iiclr-17757	1053	3	irs	ORG
iiclr-17757	1053	4	irs	ORG
iiclr-17757	1054	1	'74	ORG
iiclr-17757	1054	2	irs	ORG
iiclr-17757	1054	3	u.s.	GPE
iiclr-17757	1055	1	' 5	DATE
iiclr-17757	1055	2	irs	ORG
iiclr-17757	1056	1	7 6	DATE
iiclr-17757	1056	2	irs	ORG
iiclr-17757	1056	3	annual	DATE
iiclr-17757	1057	1	177	CARDINAL
iiclr-17757	1057	2	irs	ORG
iiclr-17757	1057	3	'78	DATE
iiclr-17757	1057	4	172	CARDINAL
iiclr-17757	1058	1	proc	PERSON
iiclr-17757	1059	1	96	CARDINAL
iiclr-17757	1059	2	1996-1	DATE
iiclr-17757	1059	3	375	CARDINAL
iiclr-17757	1059	4	173	CARDINAL
iiclr-17757	1060	1	the united states	GPE
iiclr-17757	1062	1	proc	PERSON
iiclr-17757	1063	1	96	CARDINAL
iiclr-17757	1063	2	7.02	CARDINAL
iiclr-17757	1063	3	1996-1	DATE
iiclr-17757	1063	4	375	CARDINAL
iiclr-17757	1063	5	175	CARDINAL
iiclr-17757	1063	6	proc	PERSON
iiclr-17757	1064	1	96	CARDINAL
iiclr-17757	1064	2	7.03	CARDINAL
iiclr-17757	1064	3	1996-1	DATE
iiclr-17757	1064	4	375	CARDINAL
iiclr-17757	1064	5	176	CARDINAL
iiclr-17757	1065	1	proc	PERSON
iiclr-17757	1066	1	96	CARDINAL
iiclr-17757	1066	2	7.04	CARDINAL
iiclr-17757	1066	3	1996-1	DATE
iiclr-17757	1066	4	375	CARDINAL
iiclr-17757	1066	5	177	CARDINAL
iiclr-17757	1067	1	proc	PERSON
iiclr-17757	1068	1	96	CARDINAL
iiclr-17757	1068	2	7.05	CARDINAL
iiclr-17757	1068	3	1996-1	DATE
iiclr-17757	1068	4	375	CARDINAL
iiclr-17757	1069	1	the united states	GPE
iiclr-17757	1069	2	178	CARDINAL
iiclr-17757	1070	1	7.06	CARDINAL
iiclr-17757	1070	2	178	CARDINAL
iiclr-17757	1071	1	proc	PERSON
iiclr-17757	1072	1	96	CARDINAL
iiclr-17757	1072	2	10.04	CARDINAL
iiclr-17757	1072	3	1996-1	DATE
iiclr-17757	1072	4	375	CARDINAL
iiclr-17757	1072	5	apa	PERSON
iiclr-17757	1072	6	20021	DATE
iiclr-17757	1073	1	int'l &	ORG
iiclr-17757	1074	1	l. rev	PERSON
iiclr-17757	1074	2	one	CARDINAL
iiclr-17757	1075	1	years	DATE
iiclr-17757	1075	2	apa	PERSON
iiclr-17757	1076	1	annual	DATE
iiclr-17757	1076	2	the year	DATE
iiclr-17757	1076	3	apa	PERSON
iiclr-17757	1076	4	each year	DATE
iiclr-17757	1078	1	2	CARDINAL
iiclr-17757	1078	2	a tax year	DATE
iiclr-17757	1078	3	annual	DATE
iiclr-17757	1079	1	83	CARDINAL
iiclr-17757	1080	1	d.	NORP
iiclr-17757	1080	2	162	CARDINAL
iiclr-17757	1081	1	179	CARDINAL
iiclr-17757	1082	1	proc	PERSON
iiclr-17757	1083	1	96	CARDINAL
iiclr-17757	1083	2	10.05	CARDINAL
iiclr-17757	1083	3	1996-1	DATE
iiclr-17757	1083	4	375	CARDINAL
iiclr-17757	1085	1	proc	PERSON
iiclr-17757	1086	1	96	CARDINAL
iiclr-17757	1086	2	11.01(1	CARDINAL
iiclr-17757	1086	3	1996-1	DATE
iiclr-17757	1086	4	375	CARDINAL
iiclr-17757	1087	1	181	CARDINAL
iiclr-17757	1088	1	proc	PERSON
iiclr-17757	1089	1	96	CARDINAL
iiclr-17757	1089	2	1996-1	DATE
iiclr-17757	1089	3	375	CARDINAL
iiclr-17757	1092	1	d.	NORP
iiclr-17757	1092	2	proc	PERSON
iiclr-17757	1093	1	96	CARDINAL
iiclr-17757	1093	2	1996-1	DATE
iiclr-17757	1093	3	375	CARDINAL
iiclr-17757	1094	1	182	CARDINAL
iiclr-17757	1095	1	proc	PERSON
iiclr-17757	1096	1	96	CARDINAL
iiclr-17757	1096	2	11.01(1	CARDINAL
iiclr-17757	1096	3	1996-1	DATE
iiclr-17757	1096	4	375	CARDINAL
iiclr-17757	1096	5	183	CARDINAL
iiclr-17757	1097	1	proc	PERSON
iiclr-17757	1098	1	96	CARDINAL
iiclr-17757	1098	2	1996-1	DATE
iiclr-17757	1098	3	375	CARDINAL
iiclr-17757	1099	1	apa	PERSON
iiclr-17757	1100	1	11.03(3	CARDINAL
iiclr-17757	1101	1	184	CARDINAL
iiclr-17757	1101	2	188	CARDINAL
iiclr-17757	1101	3	194-196	CARDINAL
iiclr-17757	1101	4	197	CARDINAL
iiclr-17757	1103	1	13:1	CARDINAL
iiclr-17757	1104	1	'85	ORG
iiclr-17757	1104	2	irs	ORG
iiclr-17757	1104	3	irs	ORG
iiclr-17757	1104	4	6	CARDINAL
iiclr-17757	1104	5	irs	ORG
iiclr-17757	1105	1	87	DATE
iiclr-17757	1106	1	irs	ORG
iiclr-17757	1109	1	2	CARDINAL
iiclr-17757	1109	2	the beginning of the year	DATE
iiclr-17757	1110	1	'93	DATE
iiclr-17757	1110	2	184	CARDINAL
iiclr-17757	1111	1	proc	PERSON
iiclr-17757	1112	1	96	CARDINAL
iiclr-17757	1112	2	11.09	CARDINAL
iiclr-17757	1112	3	1996-1	DATE
iiclr-17757	1112	4	375	CARDINAL
iiclr-17757	1114	1	two	CARDINAL
iiclr-17757	1116	1	seerev	PERSON
iiclr-17757	1118	1	96	CARDINAL
iiclr-17757	1118	2	11.07(1	CARDINAL
iiclr-17757	1118	3	1996-1	DATE
iiclr-17757	1118	4	375	CARDINAL
iiclr-17757	1119	1	irs	ORG
iiclr-17757	1121	1	irs	ORG
iiclr-17757	1123	1	proc	PERSON
iiclr-17757	1124	1	96	CARDINAL
iiclr-17757	1124	2	1996-1	DATE
iiclr-17757	1124	3	375	CARDINAL
iiclr-17757	1124	4	187	CARDINAL
iiclr-17757	1125	1	d.	NORP
iiclr-17757	1127	1	proc	PERSON
iiclr-17757	1128	1	96	CARDINAL
iiclr-17757	1128	2	11.06(1	CARDINAL
iiclr-17757	1128	3	1996-1	DATE
iiclr-17757	1128	4	375	CARDINAL
iiclr-17757	1130	1	194	CARDINAL
iiclr-17757	1131	1	189	CARDINAL
iiclr-17757	1133	1	proc	PERSON
iiclr-17757	1134	1	96	CARDINAL
iiclr-17757	1134	2	11.06(2	CARDINAL
iiclr-17757	1134	3	1996-1	DATE
iiclr-17757	1134	4	375	CARDINAL
iiclr-17757	1135	1	192	CARDINAL
iiclr-17757	1137	1	proc	PERSON
iiclr-17757	1138	1	96	CARDINAL
iiclr-17757	1138	2	1996-1	DATE
iiclr-17757	1138	3	375	CARDINAL
iiclr-17757	1139	1	2002	DATE
iiclr-17757	1140	1	int'l &	ORG
iiclr-17757	1141	1	l. rev	PERSON
iiclr-17757	1143	1	'94	DATE
iiclr-17757	1143	2	apa	PERSON
iiclr-17757	1143	3	the first day	DATE
iiclr-17757	1143	4	year	DATE
iiclr-17757	1144	1	'95	DATE
iiclr-17757	1144	2	irs	ORG
iiclr-17757	1145	1	'96	DATE
iiclr-17757	1145	2	apa	PERSON
iiclr-17757	1146	1	97	CARDINAL
iiclr-17757	1147	1	no later than nine months	DATE
iiclr-17757	1148	1	9	CARDINAL
iiclr-17757	1148	2	j.	PERSON
iiclr-17757	1148	3	apa	PERSON
iiclr-17757	1148	4	apa	PERSON
iiclr-17757	1148	5	6103	DATE
iiclr-17757	1149	1	99	CARDINAL
iiclr-17757	1150	1	u.s.	GPE
iiclr-17757	1150	2	european	NORP
iiclr-17757	1150	3	ec	ORG
iiclr-17757	1150	4	oecd	ORG
iiclr-17757	1150	5	the united states	GPE
iiclr-17757	1151	1	the united states	GPE
iiclr-17757	1152	1	194	CARDINAL
iiclr-17757	1153	1	proc	PERSON
iiclr-17757	1154	1	96	CARDINAL
iiclr-17757	1154	2	1996-1	DATE
iiclr-17757	1154	3	375	CARDINAL
iiclr-17757	1155	1	section 7121	LAW
iiclr-17757	1157	1	6621(b)(1	CARDINAL
iiclr-17757	1157	2	2001	DATE
iiclr-17757	1159	1	190	CARDINAL
iiclr-17757	1160	1	195	CARDINAL
iiclr-17757	1160	2	proc	PERSON
iiclr-17757	1161	1	96	CARDINAL
iiclr-17757	1161	2	11.05(3	CARDINAL
iiclr-17757	1161	3	1996-1	DATE
iiclr-17757	1161	4	375	CARDINAL
iiclr-17757	1162	1	apa	PERSON
iiclr-17757	1163	1	80	CARDINAL
iiclr-17757	1163	2	1980-2	DATE
iiclr-17757	1163	3	219	CARDINAL
iiclr-17757	1166	1	proc	PERSON
iiclr-17757	1167	1	96	CARDINAL
iiclr-17757	1167	2	11.08	CARDINAL
iiclr-17757	1167	3	1996-1	DATE
iiclr-17757	1167	4	375	CARDINAL
iiclr-17757	1168	1	supra section i.c.2.d	PERSON
iiclr-17757	1168	2	apa	PERSON
iiclr-17757	1168	3	154	CARDINAL
iiclr-17757	1169	1	198	CARDINAL
iiclr-17757	1170	1	proc	PERSON
iiclr-17757	1171	1	96	CARDINAL
iiclr-17757	1171	2	12, 1996-1	DATE
iiclr-17757	1171	3	375	CARDINAL
iiclr-17757	1172	1	john l. abramic	PERSON
iiclr-17757	1172	2	76	CARDINAL
iiclr-17757	1172	3	l. rev	PERSON
iiclr-17757	1172	4	1823 (2001	DATE
iiclr-17757	1172	5	kristin e. hickman	PERSON
iiclr-17757	1172	6	19 nw	QUANTITY
iiclr-17757	1172	7	j. int'l	PERSON
iiclr-17757	1174	1	171	CARDINAL
iiclr-17757	1174	2	1998	DATE
iiclr-17757	1176	1	13:1	CARDINAL
iiclr-17757	1176	2	ec	ORG
iiclr-17757	1176	3	oecd	ORG
iiclr-17757	1177	1	the united states	GPE
iiclr-17757	1178	1	a. u.s.	PERSON
iiclr-17757	1178	2	ec	ORG
iiclr-17757	1178	3	87	CARDINAL
iiclr-17757	1178	4	88	DATE
iiclr-17757	1178	5	89	CARDINAL
iiclr-17757	1178	6	aid2	PERSON
iiclr-17757	1178	7	ec	ORG
iiclr-17757	1178	8	rome	GPE
iiclr-17757	1178	9	ec	ORG
iiclr-17757	1178	10	ec	ORG
iiclr-17757	1178	11	2 one	CARDINAL
iiclr-17757	1178	12	3	CARDINAL
iiclr-17757	1178	13	the united states	GPE
iiclr-17757	1178	14	ec	ORG
iiclr-17757	1179	1	1.	CARDINAL
iiclr-17757	1179	2	87	DATE
iiclr-17757	1179	3	88	DATE
iiclr-17757	1179	4	89	CARDINAL
iiclr-17757	1179	5	ec	ORG
iiclr-17757	1179	6	article 87 of the	LAW
iiclr-17757	1179	7	ec	ORG
iiclr-17757	1180	1	°4	DATE
iiclr-17757	1180	2	200	CARDINAL
iiclr-17757	1181	1	amsterdam	GPE
iiclr-17757	1181	2	92	CARDINAL
iiclr-17757	1181	3	93	DATE
iiclr-17757	1181	4	94	CARDINAL
iiclr-17757	1181	5	ec	ORG
iiclr-17757	1182	1	201	CARDINAL
iiclr-17757	1183	1	ec	ORG
iiclr-17757	1183	2	6	CARDINAL
iiclr-17757	1183	3	feb. 15, 2002	DATE
iiclr-17757	1184	1	fifteen	CARDINAL
iiclr-17757	1184	2	ec	ORG
iiclr-17757	1184	3	1950	DATE
iiclr-17757	1184	4	belgium	GPE
iiclr-17757	1184	5	germany	GPE
iiclr-17757	1184	6	france	GPE
iiclr-17757	1184	7	italy	GPE
iiclr-17757	1184	8	luxembourg	GPE
iiclr-17757	1184	9	netherlands	GPE
iiclr-17757	1184	10	1973	DATE
iiclr-17757	1184	11	denmark	GPE
iiclr-17757	1184	12	ireland	GPE
iiclr-17757	1184	13	the united kingdom	GPE
iiclr-17757	1184	14	greece	GPE
iiclr-17757	1184	15	1981	DATE
iiclr-17757	1184	16	spain	GPE
iiclr-17757	1184	17	portugal	GPE
iiclr-17757	1184	18	1986	DATE
iiclr-17757	1184	19	1995	DATE
iiclr-17757	1184	20	austria	GPE
iiclr-17757	1184	21	finland	GPE
iiclr-17757	1184	22	sweden	GPE
iiclr-17757	1185	1	david w. wuams	PERSON
iiclr-17757	1185	2	ec	ORG
iiclr-17757	1185	3	john a. usher ed.	PERSON
iiclr-17757	1185	4	addison wesley longman inc	ORG
iiclr-17757	1185	5	1998	DATE
iiclr-17757	1186	1	202	CARDINAL
iiclr-17757	1187	1	201	CARDINAL
iiclr-17757	1187	2	2	CARDINAL
iiclr-17757	1187	3	oecd	ORG
iiclr-17757	1188	1	203	CARDINAL
iiclr-17757	1189	1	201	CARDINAL
iiclr-17757	1190	1	204	CARDINAL
iiclr-17757	1191	1	ec	ORG
iiclr-17757	1191	2	6	CARDINAL
iiclr-17757	1192	1	87	CARDINAL
iiclr-17757	1193	1	article 87	LAW
iiclr-17757	1193	2	1	CARDINAL
iiclr-17757	1194	1	2	CARDINAL
iiclr-17757	1194	2	germany	GPE
iiclr-17757	1194	3	germany	GPE
iiclr-17757	1195	1	3	CARDINAL
iiclr-17757	1196	1	2002	DATE
iiclr-17757	1197	1	int'l &	ORG
iiclr-17757	1198	1	l. rev	PERSON
iiclr-17757	1198	2	germany	GPE
iiclr-17757	1198	3	european	NORP
iiclr-17757	1198	4	the council of the european union (council	ORG
iiclr-17757	1198	5	207	CARDINAL
iiclr-17757	1199	1	211	CARDINAL
iiclr-17757	1199	2	article 88	LAW
iiclr-17757	1199	3	ec	ORG
iiclr-17757	1199	4	the european commission	ORG
iiclr-17757	1199	5	°9	DATE
iiclr-17757	1200	1	european	NORP
iiclr-17757	1201	1	201	CARDINAL
iiclr-17757	1202	1	205	CARDINAL
iiclr-17757	1205	1	http://europa.eu.int/scadplus/leg/ en/cig/g4000c.htm#c33	ORG
iiclr-17757	1205	2	feb. 15, 2002	DATE
iiclr-17757	1206	1	the council of the european union	ORG
iiclr-17757	1206	2	the european union	ORG
iiclr-17757	1206	3	fifteen	CARDINAL
iiclr-17757	1208	1	ec	ORG
iiclr-17757	1208	2	6	CARDINAL
iiclr-17757	1209	1	87	CARDINAL
iiclr-17757	1210	1	3.	CARDINAL
iiclr-17757	1210	2	209	CARDINAL
iiclr-17757	1211	1	the european commission	ORG
iiclr-17757	1211	2	feb. 15, 2002	DATE
iiclr-17757	1212	1	the european commission (commission	ORG
iiclr-17757	1212	2	eu	ORG
iiclr-17757	1212	3	eu	ORG
iiclr-17757	1212	4	eu	ORG
iiclr-17757	1214	1	ec	ORG
iiclr-17757	1214	2	6	CARDINAL
iiclr-17757	1215	1	88	CARDINAL
iiclr-17757	1216	1	1.	CARDINAL
iiclr-17757	1216	2	article 88	LAW
iiclr-17757	1217	1	1	CARDINAL
iiclr-17757	1219	1	2	CARDINAL
iiclr-17757	1219	2	article 87	LAW
iiclr-17757	1221	1	13:1	CARDINAL
iiclr-17757	1222	1	article 88	LAW
iiclr-17757	1222	2	article 89	LAW
iiclr-17757	1222	3	ec	ORG
iiclr-17757	1222	4	european	NORP
iiclr-17757	1222	5	87	CARDINAL
iiclr-17757	1222	6	88	CARDINAL
iiclr-17757	1222	7	ec	ORG
iiclr-17757	1222	8	204	CARDINAL
iiclr-17757	1224	1	226	CARDINAL
iiclr-17757	1225	1	227	CARDINAL
iiclr-17757	1225	2	first	ORDINAL
iiclr-17757	1226	1	article 87 or	LAW
iiclr-17757	1226	2	article 89	LAW
iiclr-17757	1227	1	213	CARDINAL
iiclr-17757	1228	1	first	ORDINAL
iiclr-17757	1229	1	three months	DATE
iiclr-17757	1230	1	3	CARDINAL
iiclr-17757	1231	1	article 87	LAW
iiclr-17757	1231	2	2	CARDINAL
iiclr-17757	1235	1	213	CARDINAL
iiclr-17757	1236	1	ec	ORG
iiclr-17757	1236	2	6	CARDINAL
iiclr-17757	1237	1	89	CARDINAL
iiclr-17757	1238	1	article 89	LAW
iiclr-17757	1238	2	european	NORP
iiclr-17757	1238	3	87	CARDINAL
iiclr-17757	1239	1	2041	CARDINAL
iiclr-17757	1239	2	88	DATE
iiclr-17757	1239	3	210	CARDINAL
iiclr-17757	1239	4	article 88(3	LAW
iiclr-17757	1240	1	20021	DATE
iiclr-17757	1241	1	int'l &	ORG
iiclr-17757	1242	1	l. rev	PERSON
iiclr-17757	1243	1	2	CARDINAL
iiclr-17757	1243	2	u.s.	GPE
iiclr-17757	1243	3	87	DATE
iiclr-17757	1243	4	88	DATE
iiclr-17757	1243	5	89	CARDINAL
iiclr-17757	1243	6	the united states	GPE
iiclr-17757	1243	7	ec	ORG
iiclr-17757	1244	1	4	CARDINAL
iiclr-17757	1244	2	article 87	LAW
iiclr-17757	1244	3	ec	ORG
iiclr-17757	1245	1	article 87	LAW
iiclr-17757	1245	2	advanced.21	PERSON
iiclr-17757	1245	3	the united states	GPE
iiclr-17757	1246	1	united states	GPE
iiclr-17757	1247	1	6	CARDINAL
iiclr-17757	1248	1	the united states	GPE
iiclr-17757	1248	2	one	CARDINAL
iiclr-17757	1248	3	three	CARDINAL
iiclr-17757	1249	1	congress	ORG
iiclr-17757	1249	2	congress	ORG
iiclr-17757	1250	1	2	CARDINAL
iiclr-17757	1250	2	congress	ORG
iiclr-17757	1250	3	214	CARDINAL
iiclr-17757	1251	1	supra	PERSON
iiclr-17757	1251	2	204	CARDINAL
iiclr-17757	1251	3	ec	ORG
iiclr-17757	1252	1	215	CARDINAL
iiclr-17757	1253	1	supra	PERSON
iiclr-17757	1253	2	207-208	CARDINAL
iiclr-17757	1254	1	216	CARDINAL
iiclr-17757	1255	1	15	CARDINAL
iiclr-17757	1256	1	8 (2001	DATE
iiclr-17757	1256	2	the united states	GPE
iiclr-17757	1256	3	oregon	GPE
iiclr-17757	1256	4	sys.	GPE
iiclr-17757	1259	1	511	CARDINAL
iiclr-17757	1259	2	99	CARDINAL
iiclr-17757	1259	3	1994	DATE
iiclr-17757	1259	4	the united states	GPE
iiclr-17757	1259	5	bulova watch co.	ORG
iiclr-17757	1259	6	344	CARDINAL
iiclr-17757	1259	7	280,286	CARDINAL
iiclr-17757	1259	8	1952	DATE
iiclr-17757	1259	9	congress	ORG
iiclr-17757	1259	10	the united states	GPE
iiclr-17757	1259	11	the united states	GPE
iiclr-17757	1259	12	ftc	ORG
iiclr-17757	1259	13	141	CARDINAL
iiclr-17757	1259	14	31	DATE
iiclr-17757	1259	15	35	DATE
iiclr-17757	1259	16	7th	ORDINAL
iiclr-17757	1259	17	1944	DATE
iiclr-17757	1260	1	217	CARDINAL
iiclr-17757	1261	1	u.s.	GPE
iiclr-17757	1263	1	8	CARDINAL
iiclr-17757	1264	1	congress	ORG
iiclr-17757	1264	2	the united states	GPE
iiclr-17757	1264	3	congress	ORG
iiclr-17757	1264	4	the united states	GPE
iiclr-17757	1264	5	the united states	GPE
iiclr-17757	1266	1	1.	CARDINAL
iiclr-17757	1266	2	218	CARDINAL
iiclr-17757	1267	1	u.s.	GPE
iiclr-17757	1269	1	8	CARDINAL
iiclr-17757	1270	1	congress	ORG
iiclr-17757	1270	2	indian	NORP
iiclr-17757	1272	1	3	CARDINAL
iiclr-17757	1272	2	arvo van alstyneretal	PERSON
iiclr-17757	1272	3	sum & substanceofconstrrutionallaw §§ 5.1000,5.1200 (	ORG
iiclr-17757	1272	4	1986	DATE
iiclr-17757	1274	1	5.1210	MONEY
iiclr-17757	1275	1	219	CARDINAL
iiclr-17757	1276	1	calvin r. massey	PERSON
iiclr-17757	1276	2	147	CARDINAL
iiclr-17757	1276	3	1997	DATE
iiclr-17757	1279	1	13:1	CARDINAL
iiclr-17757	1279	2	congress	ORG
iiclr-17757	1279	3	three	CARDINAL
iiclr-17757	1279	4	states;222	GPE
iiclr-17757	1283	1	225	CARDINAL
iiclr-17757	1283	2	220	CARDINAL
iiclr-17757	1284	1	u.s.	GPE
iiclr-17757	1286	1	2	CARDINAL
iiclr-17757	1286	2	1	CARDINAL
iiclr-17757	1288	1	d.	NORP
iiclr-17757	1289	1	van alstyne	PERSON
iiclr-17757	1289	2	218	CARDINAL
iiclr-17757	1289	3	6.4200	MONEY
iiclr-17757	1289	4	paul v. virginia	PERSON
iiclr-17757	1289	5	148	CARDINAL
iiclr-17757	1289	6	107	CARDINAL
iiclr-17757	1289	7	1869	DATE
iiclr-17757	1291	1	martinez v. bynum	PERSON
iiclr-17757	1291	2	461	CARDINAL
iiclr-17757	1291	3	321	CARDINAL
iiclr-17757	1291	4	1983	DATE
iiclr-17757	1292	1	221	CARDINAL
iiclr-17757	1293	1	united states	GPE
iiclr-17757	1293	2	291	CARDINAL
iiclr-17757	1293	3	1	CARDINAL
iiclr-17757	1293	4	68	DATE
iiclr-17757	1293	5	congress	ORG
iiclr-17757	1293	6	steward mach. co.	PERSON
iiclr-17757	1294	1	v. davis	PERSON
iiclr-17757	1294	2	301	CARDINAL
iiclr-17757	1294	3	548	CARDINAL
iiclr-17757	1294	4	598	CARDINAL
iiclr-17757	1294	5	1937	DATE
iiclr-17757	1294	6	south dakota	GPE
iiclr-17757	1294	7	483	CARDINAL
iiclr-17757	1294	8	203	CARDINAL
iiclr-17757	1294	9	1987	DATE
iiclr-17757	1294	10	congress	ORG
iiclr-17757	1295	1	222	CARDINAL
iiclr-17757	1296	1	massey	PERSON
iiclr-17757	1296	2	supra	PERSON
iiclr-17757	1296	3	129	CARDINAL
iiclr-17757	1296	4	south dakota	GPE
iiclr-17757	1296	5	483	CARDINAL
iiclr-17757	1296	6	203,206	CARDINAL
iiclr-17757	1296	7	1987	DATE
iiclr-17757	1297	1	congress	ORG
iiclr-17757	1298	1	223	CARDINAL
iiclr-17757	1300	1	127	CARDINAL
iiclr-17757	1300	2	united states	GPE
iiclr-17757	1300	3	v. butler	PERSON
iiclr-17757	1300	4	291	CARDINAL
iiclr-17757	1301	1	224	CARDINAL
iiclr-17757	1302	1	147	CARDINAL
iiclr-17757	1305	1	van alstyne	PERSON
iiclr-17757	1305	2	218	CARDINAL
iiclr-17757	1305	3	5.1330	MONEY
iiclr-17757	1305	4	gibbons v. ogdon	PERSON
iiclr-17757	1305	5	22	CARDINAL
iiclr-17757	1305	6	u.s. 1 (	GPE
iiclr-17757	1305	7	congress	ORG
iiclr-17757	1305	8	willson v. black-bird	PERSON
iiclr-17757	1305	9	creek marsh co.	ORG
iiclr-17757	1305	10	27	CARDINAL
iiclr-17757	1305	11	245	CARDINAL
iiclr-17757	1305	12	249	CARDINAL
iiclr-17757	1305	13	1829	DATE
iiclr-17757	1306	1	2002	DATE
iiclr-17757	1307	1	int'l &	ORG
iiclr-17757	1308	1	l. rev	PERSON
iiclr-17757	1311	1	the dormant commerce clause	ORG
iiclr-17757	1312	1	the united states	GPE
iiclr-17757	1314	1	226	CARDINAL
iiclr-17757	1315	1	5.1350	MONEY
iiclr-17757	1315	2	5.3000	CARDINAL
iiclr-17757	1315	3	5.4000	CARDINAL
iiclr-17757	1317	1	massey	PERSON
iiclr-17757	1317	2	supra	PERSON
iiclr-17757	1317	3	219	CARDINAL
iiclr-17757	1317	4	147	CARDINAL
iiclr-17757	1318	1	227	CARDINAL
iiclr-17757	1319	1	h. p. hood &	PERSON
iiclr-17757	1319	2	336	CARDINAL
iiclr-17757	1319	3	525,539	CARDINAL
iiclr-17757	1319	4	1949	DATE
iiclr-17757	1321	1	van alstyne	PERSON
iiclr-17757	1321	2	218	CARDINAL
iiclr-17757	1321	3	5.1300	MONEY
iiclr-17757	1322	1	228	CARDINAL
iiclr-17757	1323	1	massey	PERSON
iiclr-17757	1323	2	supra	PERSON
iiclr-17757	1323	3	219	CARDINAL
iiclr-17757	1323	4	148	CARDINAL
iiclr-17757	1323	5	229	CARDINAL
iiclr-17757	1324	1	166	CARDINAL
iiclr-17757	1324	2	reeves, inc.	ORG
iiclr-17757	1325	1	447	CARDINAL
iiclr-17757	1325	2	429	CARDINAL
iiclr-17757	1325	3	1980	DATE
iiclr-17757	1326	1	230	CARDINAL
iiclr-17757	1327	1	van alstyne	PERSON
iiclr-17757	1327	2	218	CARDINAL
iiclr-17757	1327	3	6.4200	MONEY
iiclr-17757	1329	1	martinez v. bynum	PERSON
iiclr-17757	1329	2	461	CARDINAL
iiclr-17757	1329	3	321	CARDINAL
iiclr-17757	1329	4	1983	DATE
iiclr-17757	1330	1	231	CARDINAL
iiclr-17757	1330	2	6.4200	CARDINAL
iiclr-17757	1330	3	baldwin v. fish	PERSON
iiclr-17757	1330	4	436	CARDINAL
iiclr-17757	1330	5	371	CARDINAL
iiclr-17757	1330	6	1978	DATE
iiclr-17757	1332	1	13:1	CARDINAL
iiclr-17757	1333	1	232	CARDINAL
iiclr-17757	1333	2	three	CARDINAL
iiclr-17757	1333	3	the united states	GPE
iiclr-17757	1334	1	article 87 of the ec	LAW
iiclr-17757	1335	1	the united states	GPE
iiclr-17757	1336	1	the united states	GPE
iiclr-17757	1336	2	article 88	LAW
iiclr-17757	1336	3	the united states	GPE
iiclr-17757	1337	1	article 88	LAW
iiclr-17757	1338	1	the united states	GPE
iiclr-17757	1338	2	232	CARDINAL
iiclr-17757	1339	1	new hampshire	GPE
iiclr-17757	1339	2	470	CARDINAL
iiclr-17757	1339	3	274	CARDINAL
iiclr-17757	1339	4	288	CARDINAL
iiclr-17757	1339	5	1985	DATE
iiclr-17757	1342	1	6.4300	CARDINAL
iiclr-17757	1342	2	new hampshire	GPE
iiclr-17757	1342	3	470	CARDINAL
iiclr-17757	1342	4	274	CARDINAL
iiclr-17757	1342	5	1985	DATE
iiclr-17757	1343	1	234	CARDINAL
iiclr-17757	1343	2	canadian	NORP
iiclr-17757	1343	3	n. r.r.	PERSON
iiclr-17757	1344	1	v. eggen	PERSON
iiclr-17757	1344	2	252	CARDINAL
iiclr-17757	1344	3	553	CARDINAL
iiclr-17757	1344	4	1920	DATE
iiclr-17757	1344	5	vlandis v. kline	PERSON
iiclr-17757	1344	6	412	CARDINAL
iiclr-17757	1344	7	441	CARDINAL
iiclr-17757	1344	8	1973	DATE
iiclr-17757	1344	9	iowa	GPE
iiclr-17757	1344	10	419	CARDINAL
iiclr-17757	1344	11	393	CARDINAL
iiclr-17757	1344	12	1975	DATE
iiclr-17757	1344	13	at least one year	DATE
iiclr-17757	1344	14	toomer v. witsell	PERSON
iiclr-17757	1344	15	334	CARDINAL
iiclr-17757	1344	16	385	CARDINAL
iiclr-17757	1344	17	1948	DATE
iiclr-17757	1344	18	25	MONEY
iiclr-17757	1344	19	2,500	MONEY
iiclr-17757	1344	20	baldwin v. fish	PERSON
iiclr-17757	1344	21	436	CARDINAL
iiclr-17757	1344	22	371	CARDINAL
iiclr-17757	1344	23	1978	DATE
iiclr-17757	1344	24	231	CARDINAL
iiclr-17757	1344	25	austin v. new hampshire	PERSON
iiclr-17757	1344	26	429	CARDINAL
iiclr-17757	1344	27	656	CARDINAL
iiclr-17757	1344	28	1975	DATE
iiclr-17757	1344	29	437	CARDINAL
iiclr-17757	1344	30	518	CARDINAL
iiclr-17757	1344	31	1978	DATE
iiclr-17757	1344	32	supreme court	ORG
iiclr-17757	1344	33	n.h.	GPE
iiclr-17757	1345	1	470	CARDINAL
iiclr-17757	1345	2	274	CARDINAL
iiclr-17757	1345	3	1985	DATE
iiclr-17757	1346	1	235	CARDINAL
iiclr-17757	1347	1	i-i.	ORG
iiclr-17757	1348	1	20021	DATE
iiclr-17757	1349	1	int'l &	ORG
iiclr-17757	1350	1	l. rev	PERSON
iiclr-17757	1352	1	the united states	GPE
iiclr-17757	1352	2	article 88	LAW
iiclr-17757	1353	1	congress	ORG
iiclr-17757	1353	2	the united states	GPE
iiclr-17757	1353	3	article 89	LAW
iiclr-17757	1353	4	ec	ORG
iiclr-17757	1354	1	article 89	LAW
iiclr-17757	1354	2	87	CARDINAL
iiclr-17757	1354	3	88	CARDINAL
iiclr-17757	1354	4	ec	ORG
iiclr-17757	1354	5	the united states	GPE
iiclr-17757	1354	6	article 89	LAW
iiclr-17757	1354	7	united states public policy	ORG
iiclr-17757	1355	1	the united states	GPE
iiclr-17757	1356	1	ec	ORG
iiclr-17757	1357	1	the united states	GPE
iiclr-17757	1357	2	one	CARDINAL
iiclr-17757	1357	3	one	CARDINAL
iiclr-17757	1358	1	congress	ORG
iiclr-17757	1358	2	the united states	GPE
iiclr-17757	1359	1	the united states	GPE
iiclr-17757	1359	2	236	CARDINAL
iiclr-17757	1361	1	12	CARDINAL
iiclr-17757	1361	2	1405	DATE
iiclr-17757	1361	3	sierra mountain club	ORG
iiclr-17757	1361	4	morton	PERSON
iiclr-17757	1361	5	405	CARDINAL
iiclr-17757	1361	6	727	CARDINAL
iiclr-17757	1361	7	1972	DATE
iiclr-17757	1361	8	guidry v. roberts	PERSON
iiclr-17757	1361	9	331 so.2d 44	DATE
iiclr-17757	1361	10	50	DATE
iiclr-17757	1361	11	la.app	ORG
iiclr-17757	1361	12	1976	DATE
iiclr-17757	1362	1	237	CARDINAL
iiclr-17757	1363	1	van alstyne	PERSON
iiclr-17757	1363	2	218	CARDINAL
iiclr-17757	1364	1	238	CARDINAL
iiclr-17757	1365	1	213	CARDINAL
iiclr-17757	1365	2	ec	ORG
iiclr-17757	1365	3	article 89.	LAW
iiclr-17757	1366	1	239	CARDINAL
iiclr-17757	1367	1	the united states	GPE
iiclr-17757	1369	1	united states	GPE
iiclr-17757	1369	2	article 89	LAW
iiclr-17757	1369	3	the department of commerce	ORG
iiclr-17757	1369	4	treasury	ORG
iiclr-17757	1369	5	irs	ORG
iiclr-17757	1370	1	240	CARDINAL
iiclr-17757	1371	1	216	CARDINAL
iiclr-17757	1371	2	united states	GPE
iiclr-17757	1373	1	13:1	CARDINAL
iiclr-17757	1373	2	87	CARDINAL
iiclr-17757	1373	3	89	CARDINAL
iiclr-17757	1373	4	ec	ORG
iiclr-17757	1374	1	the united states	GPE
iiclr-17757	1374	2	87	CARDINAL
iiclr-17757	1375	1	the united states	GPE
iiclr-17757	1375	2	article 89	LAW
iiclr-17757	1377	1	b. u.s.	PERSON
iiclr-17757	1377	2	ec	ORG
iiclr-17757	1377	3	1	CARDINAL
iiclr-17757	1378	1	ec	ORG
iiclr-17757	1378	2	december 1, 1997	DATE
iiclr-17757	1378	3	ec	ORG
iiclr-17757	1379	1	'43	DATE
iiclr-17757	1379	2	ec	ORG
iiclr-17757	1379	3	standstill).2	ORG
iiclr-17757	1379	4	ec	ORG
iiclr-17757	1379	5	241	CARDINAL
iiclr-17757	1380	1	coraline kok	PERSON
iiclr-17757	1380	2	ec	ORG
iiclr-17757	1380	3	europe	LOC
iiclr-17757	1381	1	feb. 1998	DATE
iiclr-17757	1381	2	oecd	ORG
iiclr-17757	1381	3	1998	DATE
iiclr-17757	1382	1	three	CARDINAL
iiclr-17757	1383	1	kok	GPE
iiclr-17757	1383	2	supra	PERSON
iiclr-17757	1383	3	ec-5	CARDINAL
iiclr-17757	1384	1	242	CARDINAL
iiclr-17757	1385	1	feb. 15, 2002	DATE
iiclr-17757	1389	1	kok	GPE
iiclr-17757	1389	2	supra	PERSON
iiclr-17757	1389	3	241	CARDINAL
iiclr-17757	1389	4	ec-5	CARDINAL
iiclr-17757	1389	5	oecd	ORG
iiclr-17757	1389	6	1998	DATE
iiclr-17757	1389	7	7	CARDINAL
iiclr-17757	1392	1	oecd 1998	ORG
iiclr-17757	1392	2	7	CARDINAL
iiclr-17757	1392	3	17	DATE
iiclr-17757	1392	4	11	CARDINAL
iiclr-17757	1393	1	council of european union	ORG
iiclr-17757	1393	2	kok	GPE
iiclr-17757	1393	3	supra	PERSON
iiclr-17757	1393	4	241	CARDINAL
iiclr-17757	1393	5	1	CARDINAL
iiclr-17757	1393	6	ec	ORG
iiclr-17757	1394	1	245	CARDINAL
iiclr-17757	1394	2	council of european union	ORG
iiclr-17757	1394	3	kok	GPE
iiclr-17757	1394	4	supra	PERSON
iiclr-17757	1394	5	241	CARDINAL
iiclr-17757	1394	6	1	CARDINAL
iiclr-17757	1395	1	2002	DATE
iiclr-17757	1396	1	int'l &	ORG
iiclr-17757	1397	1	l. rev	PERSON
iiclr-17757	1399	1	24	CARDINAL
iiclr-17757	1399	2	ec	ORG
iiclr-17757	1399	3	1	CARDINAL
iiclr-17757	1400	1	2	CARDINAL
iiclr-17757	1400	2	3	CARDINAL
iiclr-17757	1400	3	4	CARDINAL
iiclr-17757	1400	4	oecd	ORG
iiclr-17757	1400	5	5	CARDINAL
iiclr-17757	1400	6	ec	ORG
iiclr-17757	1400	7	249	CARDINAL
iiclr-17757	1400	8	ec	ORG
iiclr-17757	1400	9	2	CARDINAL
iiclr-17757	1400	10	u.s.	GPE
iiclr-17757	1400	11	ec	ORG
iiclr-17757	1400	12	the united states	GPE
iiclr-17757	1400	13	ec	ORG
iiclr-17757	1403	1	u.s.	GPE
iiclr-17757	1404	1	246	CARDINAL
iiclr-17757	1406	1	264	CARDINAL
iiclr-17757	1407	1	248	CARDINAL
iiclr-17757	1408	1	council of european union	ORG
iiclr-17757	1408	2	kok	GPE
iiclr-17757	1408	3	supra	PERSON
iiclr-17757	1408	4	241	CARDINAL
iiclr-17757	1408	5	1	CARDINAL
iiclr-17757	1409	1	249	CARDINAL
iiclr-17757	1410	1	265	CARDINAL
iiclr-17757	1410	2	279	CARDINAL
iiclr-17757	1411	1	oecd	ORG
iiclr-17757	1411	2	ec	ORG
iiclr-17757	1413	1	council of european union	ORG
iiclr-17757	1413	2	kok	GPE
iiclr-17757	1413	3	supra	PERSON
iiclr-17757	1413	4	241	CARDINAL
iiclr-17757	1413	5	1	CARDINAL
iiclr-17757	1415	1	13:1	CARDINAL
iiclr-17757	1417	1	ec	ORG
iiclr-17757	1417	2	1998	DATE
iiclr-17757	1417	3	oecd 1998 report	ORG
iiclr-17757	1418	1	c. u.s.	PERSON
iiclr-17757	1418	2	oecd	ORG
iiclr-17757	1418	3	oecd 1998	ORG
iiclr-17757	1418	4	oecd	ORG
iiclr-17757	1418	5	1998	DATE
iiclr-17757	1419	1	the united states	GPE
iiclr-17757	1419	2	oecd	ORG
iiclr-17757	1420	1	1.	CARDINAL
iiclr-17757	1420	2	oecd	ORG
iiclr-17757	1420	3	1998	DATE
iiclr-17757	1420	4	oecd	ORG
iiclr-17757	1420	5	1960	DATE
iiclr-17757	1420	6	three-fold	CARDINAL
iiclr-17757	1420	7	first	ORDINAL
iiclr-17757	1421	1	second	ORDINAL
iiclr-17757	1421	2	third	ORDINAL
iiclr-17757	1421	3	251	CARDINAL
iiclr-17757	1421	4	oecd	ORG
iiclr-17757	1421	5	2001	DATE
iiclr-17757	1421	6	2	CARDINAL
iiclr-17757	1421	7	feb. 14, 2002	DATE
iiclr-17757	1422	1	2001	DATE
iiclr-17757	1423	1	oecd	ORG
iiclr-17757	1423	2	feb. 14, 2002	DATE
iiclr-17757	1424	1	oecd	ORG
iiclr-17757	1424	2	the european union	ORG
iiclr-17757	1424	3	european	NORP
iiclr-17757	1424	4	eea	ORG
iiclr-17757	1424	5	liechtenstein	GPE
iiclr-17757	1425	1	wiluams	ORG
iiclr-17757	1425	2	supra	PERSON
iiclr-17757	1425	3	201	CARDINAL
iiclr-17757	1425	4	10	CARDINAL
iiclr-17757	1426	1	thirty	CARDINAL
iiclr-17757	1426	2	oecd	ORG
iiclr-17757	1426	3	1	CARDINAL
iiclr-17757	1426	4	australia	GPE
iiclr-17757	1426	5	2	CARDINAL
iiclr-17757	1426	6	austria	GPE
iiclr-17757	1426	7	3	CARDINAL
iiclr-17757	1426	8	belgium	GPE
iiclr-17757	1426	9	4	CARDINAL
iiclr-17757	1426	10	canada	GPE
iiclr-17757	1426	11	5	CARDINAL
iiclr-17757	1426	12	the czech republic	GPE
iiclr-17757	1426	13	6	CARDINAL
iiclr-17757	1426	14	denmark	GPE
iiclr-17757	1426	15	7	CARDINAL
iiclr-17757	1426	16	8)	CARDINAL
iiclr-17757	1426	17	9) germany	PERCENT
iiclr-17757	1426	18	2002	DATE
iiclr-17757	1427	1	int'l &	ORG
iiclr-17757	1428	1	l. rev	PERSON
iiclr-17757	1429	1	the oecd committee on	ORG
iiclr-17757	1430	1	52	CARDINAL
iiclr-17757	1431	1	53	CARDINAL
iiclr-17757	1431	2	oecd	ORG
iiclr-17757	1431	3	1998	DATE
iiclr-17757	1431	4	oecd	ORG
iiclr-17757	1431	5	1998	DATE
iiclr-17757	1432	1	54	CARDINAL
iiclr-17757	1432	2	oecd	ORG
iiclr-17757	1432	3	april 9	DATE
iiclr-17757	1432	4	1998.56	CARDINAL
iiclr-17757	1432	5	10	CARDINAL
iiclr-17757	1432	6	greece	GPE
iiclr-17757	1432	7	11	CARDINAL
iiclr-17757	1432	8	hungary	GPE
iiclr-17757	1432	9	12	CARDINAL
iiclr-17757	1432	10	13	CARDINAL
iiclr-17757	1432	11	ireland	GPE
iiclr-17757	1432	12	14	CARDINAL
iiclr-17757	1432	13	15	CARDINAL
iiclr-17757	1432	14	japan	GPE
iiclr-17757	1432	15	16) korea	PERCENT
iiclr-17757	1432	16	17	CARDINAL
iiclr-17757	1432	17	luxembourg	GPE
iiclr-17757	1432	18	18	CARDINAL
iiclr-17757	1432	19	mexico	GPE
iiclr-17757	1432	20	19	CARDINAL
iiclr-17757	1432	21	netherlands	GPE
iiclr-17757	1432	22	20	CARDINAL
iiclr-17757	1432	23	new zealand	GPE
iiclr-17757	1432	24	21	CARDINAL
iiclr-17757	1432	25	norway	GPE
iiclr-17757	1432	26	22	CARDINAL
iiclr-17757	1432	27	poland	GPE
iiclr-17757	1432	28	23	CARDINAL
iiclr-17757	1432	29	portugal	GPE
iiclr-17757	1432	30	24	CARDINAL
iiclr-17757	1432	31	the slovak republic	GPE
iiclr-17757	1432	32	25	CARDINAL
iiclr-17757	1432	33	spain	GPE
iiclr-17757	1432	34	26	CARDINAL
iiclr-17757	1432	35	sweden	GPE
iiclr-17757	1432	36	27	CARDINAL
iiclr-17757	1432	37	switzerland	GPE
iiclr-17757	1432	38	28	CARDINAL
iiclr-17757	1432	39	29	CARDINAL
iiclr-17757	1432	40	the united kingdom	GPE
iiclr-17757	1432	41	30	CARDINAL
iiclr-17757	1432	42	the united states	GPE
iiclr-17757	1433	1	feb. 14,2002	DATE
iiclr-17757	1434	1	oecd	ORG
iiclr-17757	1435	1	williams	PERSON
iiclr-17757	1435	2	supra	PERSON
iiclr-17757	1435	3	201	CARDINAL
iiclr-17757	1435	4	11	CARDINAL
iiclr-17757	1436	1	oecd	ORG
iiclr-17757	1437	1	d.	NORP
iiclr-17757	1437	2	oecd	ORG
iiclr-17757	1437	3	europe	LOC
iiclr-17757	1439	1	only one	CARDINAL
iiclr-17757	1439	2	three	CARDINAL
iiclr-17757	1439	3	oecd	ORG
iiclr-17757	1439	4	oecd	ORG
iiclr-17757	1439	5	oecd	ORG
iiclr-17757	1440	1	253	CARDINAL
iiclr-17757	1442	1	oecd 1998	ORG
iiclr-17757	1442	2	7	CARDINAL
iiclr-17757	1442	3	3	CARDINAL
iiclr-17757	1442	4	255	CARDINAL
iiclr-17757	1443	1	8	DATE
iiclr-17757	1444	1	oecd	ORG
iiclr-17757	1446	1	9	CARDINAL
iiclr-17757	1447	1	1998	DATE
iiclr-17757	1447	2	ec	ORG
iiclr-17757	1448	1	d.	NORP
iiclr-17757	1448	2	oecd	ORG
iiclr-17757	1448	3	ec	ORG
iiclr-17757	1449	1	ec	ORG
iiclr-17757	1449	2	oecd	ORG
iiclr-17757	1450	1	11	CARDINAL
iiclr-17757	1451	1	256	CARDINAL
iiclr-17757	1452	1	oecd	ORG
iiclr-17757	1452	2	http://www.ocd	DATE
iiclr-17757	1453	1	org/oecd	ORG
iiclr-17757	1453	2	1,en	CARDINAL
iiclr-17757	1453	3	feb. 14, 2002	DATE
iiclr-17757	1454	1	luxembourg	GPE
iiclr-17757	1454	2	switzerland	GPE
iiclr-17757	1454	3	1998	DATE
iiclr-17757	1457	1	13:1	CARDINAL
iiclr-17757	1458	1	257	CARDINAL
iiclr-17757	1458	2	1998	DATE
iiclr-17757	1459	1	25	CARDINAL
iiclr-17757	1459	2	oecd	ORG
iiclr-17757	1459	3	four	CARDINAL
iiclr-17757	1459	4	1	CARDINAL
iiclr-17757	1459	5	2	CARDINAL
iiclr-17757	1460	1	oecd 1998	ORG
iiclr-17757	1460	2	7	CARDINAL
iiclr-17757	1460	3	14	DATE
iiclr-17757	1460	4	8	CARDINAL
iiclr-17757	1460	5	258	CARDINAL
iiclr-17757	1461	1	20	CARDINAL
iiclr-17757	1462	1	259	CARDINAL
iiclr-17757	1463	1	20	CARDINAL
iiclr-17757	1463	2	261	CARDINAL
iiclr-17757	1464	1	at21	ORG
iiclr-17757	1465	1	262	CARDINAL
iiclr-17757	1466	1	21	CARDINAL
iiclr-17757	1466	2	263	CARDINAL
iiclr-17757	1467	1	oecd 1998	ORG
iiclr-17757	1467	2	7	CARDINAL
iiclr-17757	1467	3	68	CARDINAL
iiclr-17757	1467	4	30-34	DATE
iiclr-17757	1468	1	four	CARDINAL
iiclr-17757	1470	1	d.	NORP
iiclr-17757	1476	1	int'l &	ORG
iiclr-17757	1477	1	l. rev	PERSON
iiclr-17757	1478	1	3	CARDINAL
iiclr-17757	1478	2	4	CARDINAL
iiclr-17757	1478	3	third	ORDINAL
iiclr-17757	1479	1	69	CARDINAL
iiclr-17757	1479	2	oecd	ORG
iiclr-17757	1479	3	2001	DATE
iiclr-17757	1479	4	264	CARDINAL
iiclr-17757	1480	1	53	DATE
iiclr-17757	1480	2	21	CARDINAL
iiclr-17757	1480	3	23	CARDINAL
iiclr-17757	1481	1	second	ORDINAL
iiclr-17757	1482	1	21	CARDINAL
iiclr-17757	1483	1	265	CARDINAL
iiclr-17757	1484	1	27	CARDINAL
iiclr-17757	1484	2	11(c	CARDINAL
iiclr-17757	1485	1	266	CARDINAL
iiclr-17757	1485	2	28	CARDINAL
iiclr-17757	1486	1	267	CARDINAL
iiclr-17757	1489	1	oecd 1998	ORG
iiclr-17757	1489	2	7	CARDINAL
iiclr-17757	1489	3	163	CARDINAL
iiclr-17757	1489	4	29	CARDINAL
iiclr-17757	1489	5	269	CARDINAL
iiclr-17757	1493	1	273	CARDINAL
iiclr-17757	1496	1	13:1	CARDINAL
iiclr-17757	1497	1	274	CARDINAL
iiclr-17757	1498	1	275	CARDINAL
iiclr-17757	1498	2	first	ORDINAL
iiclr-17757	1499	1	9	CARDINAL
iiclr-17757	1499	2	oecd	ORG
iiclr-17757	1499	3	1995	DATE
iiclr-17757	1499	4	oecd 1995	ORG
iiclr-17757	1499	5	1995	DATE
iiclr-17757	1500	1	285 274	CARDINAL
iiclr-17757	1501	1	oecd 2001	ORG
iiclr-17757	1501	2	251	CARDINAL
iiclr-17757	1501	3	6	DATE
iiclr-17757	1501	4	5	CARDINAL
iiclr-17757	1501	5	275	CARDINAL
iiclr-17757	1505	1	91	CARDINAL
iiclr-17757	1506	1	40-62	PERCENT
iiclr-17757	1507	1	279	CARDINAL
iiclr-17757	1508	1	oecd 1998	ORG
iiclr-17757	1508	2	71 108	CARDINAL
iiclr-17757	1508	3	44	DATE
iiclr-17757	1509	1	280	CARDINAL
iiclr-17757	1510	1	1109	DATE
iiclr-17757	1510	2	44-45	DATE
iiclr-17757	1510	3	282	CARDINAL
iiclr-17757	1511	1	110	CARDINAL
iiclr-17757	1511	2	45	CARDINAL
iiclr-17757	1511	3	283	CARDINAL
iiclr-17757	1512	1	166	CARDINAL
iiclr-17757	1512	2	at45	PRODUCT
iiclr-17757	1512	3	61	DATE
iiclr-17757	1512	4	284	CARDINAL
iiclr-17757	1513	1	111	CARDINAL
iiclr-17757	1513	2	45	DATE
iiclr-17757	1513	3	285	CARDINAL
iiclr-17757	1514	1	oecd 1998	ORG
iiclr-17757	1514	2	7	CARDINAL
iiclr-17757	1514	3	111	DATE
iiclr-17757	1514	4	45	CARDINAL
iiclr-17757	1514	5	20021	DATE
iiclr-17757	1515	1	int'l &	ORG
iiclr-17757	1516	1	l. rev	PERSON
iiclr-17757	1517	1	2	CARDINAL
iiclr-17757	1517	2	u.s.	GPE
iiclr-17757	1517	3	1998	DATE
iiclr-17757	1518	1	1998	DATE
iiclr-17757	1521	1	apa	PERSON
iiclr-17757	1521	2	the united states	GPE
iiclr-17757	1521	3	oecd	ORG
iiclr-17757	1522	1	the united states	GPE
iiclr-17757	1523	1	apa	PERSON
iiclr-17757	1523	2	apa	PERSON
iiclr-17757	1525	1	irs	ORG
iiclr-17757	1526	1	286	CARDINAL
iiclr-17757	1527	1	2000	DATE
iiclr-17757	1527	2	the u.s. virgin islands	ORG
iiclr-17757	1527	3	the united states	GPE
iiclr-17757	1527	4	the united states	GPE
iiclr-17757	1528	1	2000	DATE
iiclr-17757	1528	2	14	CARDINAL
iiclr-17757	1528	3	17	CARDINAL
iiclr-17757	1528	4	u.s. virgin islands	GPE
iiclr-17757	1528	5	feb. 14, 2002	DATE
iiclr-17757	1529	1	oecd 2000	LAW
iiclr-17757	1530	1	287	CARDINAL
iiclr-17757	1531	1	264	CARDINAL
iiclr-17757	1532	1	288	ORG
iiclr-17757	1534	1	289	CARDINAL
iiclr-17757	1534	2	oecd	ORG
iiclr-17757	1534	3	1995	DATE
iiclr-17757	1534	4	oecd 1995	ORG
iiclr-17757	1535	1	oecd	ORG
iiclr-17757	1536	1	d.	NORP
iiclr-17757	1536	2	apa	PERSON
iiclr-17757	1536	3	the united states	GPE
iiclr-17757	1539	1	13:1	CARDINAL
iiclr-17757	1539	2	ec	ORG
iiclr-17757	1539	3	oecd	ORG
iiclr-17757	1539	4	the united states	GPE
iiclr-17757	1539	5	the united states	GPE
iiclr-17757	1539	6	ec	ORG
iiclr-17757	1539	7	oecd	ORG
iiclr-17757	1539	8	ec	ORG
iiclr-17757	1539	9	ec	ORG
iiclr-17757	1539	10	oecd	ORG
iiclr-17757	1540	1	ec	ORG
iiclr-17757	1540	2	oecd	ORG
iiclr-17757	1540	3	oecd	ORG
iiclr-17757	1540	4	ec	ORG
iiclr-17757	1540	5	oecd	ORG
iiclr-17757	1542	1	the united states	GPE
iiclr-17757	1542	2	ec	ORG
iiclr-17757	1542	3	oecd	ORG
iiclr-17757	1547	1	irs	ORG
iiclr-17757	1548	1	ec	ORG
iiclr-17757	1548	2	oecd	ORG
iiclr-17757	1550	1	290	CARDINAL
iiclr-17757	1551	1	u.s.	GPE
iiclr-17757	1551	2	ec	ORG
iiclr-17757	1551	3	oecd	ORG
iiclr-17757	1552	1	291	CARDINAL
iiclr-17757	1553	1	u.s.	GPE
iiclr-17757	1553	2	ec	ORG
iiclr-17757	1553	3	oecd	ORG
iiclr-17757	1554	1	292	CARDINAL
iiclr-17757	1554	2	u.s.	GPE
iiclr-17757	1554	3	ec	ORG
iiclr-17757	1554	4	oecd	ORG
iiclr-17757	1555	1	293	CARDINAL
iiclr-17757	1555	2	v.b & c	ORG
iiclr-17757	1555	3	u.s.	GPE
iiclr-17757	1555	4	ec	ORG
iiclr-17757	1555	5	oecd	ORG
iiclr-17757	1556	1	20021	DATE
iiclr-17757	1557	1	int'l &	ORG
iiclr-17757	1558	1	l. rev	PERSON
iiclr-17757	1561	1	the united states	GPE
iiclr-17757	1561	2	the united states	GPE
iiclr-17757	1561	3	ec	ORG
iiclr-17757	1561	4	oecd	ORG
iiclr-17757	1562	1	294	CARDINAL
iiclr-17757	1563	1	u.s.	GPE
iiclr-17757	1563	2	ec	ORG
iiclr-17757	1563	3	oecd	ORG
iiclr-17757	1565	1	13:1	CARDINAL