id	sid	eid	entity	type
inlawrev-2252	1	1	indiana	GPE
inlawrev-2252	1	2	indiana	GPE
inlawrev-2252	1	3	laif«^	DATE
inlawrev-2252	1	4	10	CARDINAL
inlawrev-2252	1	5	1977	DATE
inlawrev-2252	1	6	2	CARDINAL
inlawrev-2252	1	7	ulysses s. crockett	PERSON
inlawrev-2252	1	8	jr.	PERSON
inlawrev-2252	1	9	congress	ORG
inlawrev-2252	1	10	1969	DATE
inlawrev-2252	1	11	section 279	LAW
inlawrev-2252	3	1	1973	DATE
inlawrev-2252	4	1	the federal trade commission	ORG
inlawrev-2252	4	2	the securities and exchange commission	ORG
inlawrev-2252	5	1	section 279	LAW
inlawrev-2252	6	1	treasury	ORG
inlawrev-2252	6	2	section 279	LAW
inlawrev-2252	8	1	the late 1960's	DATE
inlawrev-2252	8	2	cleveland state university	ORG
inlawrev-2252	9	1	a.b.	GPE
inlawrev-2252	9	2	university of california	ORG
inlawrev-2252	9	3	berkeley	GPE
inlawrev-2252	9	4	j.d.	GPE
inlawrev-2252	9	5	boalt hall school of law	ORG
inlawrev-2252	9	6	university of california	ORG
inlawrev-2252	10	1	berkeley	GPE
inlawrev-2252	10	2	columbia university school of law	ORG
inlawrev-2252	11	1	richard j. childress	PERSON
inlawrev-2252	11	2	st.	GPE
inlawrev-2252	11	3	louis university school of law	ORG
inlawrev-2252	13	1	1969	DATE
inlawrev-2252	13	2	ftc	ORG
inlawrev-2252	13	3	1966-1969	DATE
inlawrev-2252	13	4	1	CARDINAL
inlawrev-2252	14	1	cch	PERSON
inlawrev-2252	14	2	420	CARDINAL
inlawrev-2252	14	3	indiana	GPE
inlawrev-2252	15	1	10:419 4,500	CARDINAL
inlawrev-2252	15	2	1968	DATE
inlawrev-2252	15	3	300%	PERCENT
inlawrev-2252	15	4	five years earlier	DATE
inlawrev-2252	16	1	the first quarter of 1969	DATE
inlawrev-2252	16	2	1,432	CARDINAL
inlawrev-2252	16	3	76%	PERCENT
inlawrev-2252	16	4	the first quarter	DATE
inlawrev-2252	16	5	1968.^	CARDINAL
inlawrev-2252	16	6	american	NORP
inlawrev-2252	17	1	section 279	LAW
inlawrev-2252	18	1	section 163	LAW
inlawrev-2252	19	1	stepped4510	NORP
inlawrev-2252	19	2	6881	DATE
inlawrev-2252	19	3	may 30, 1968	DATE
inlawrev-2252	20	1	6885	DATE
inlawrev-2252	21	1	s. 1167	ORG
inlawrev-2252	21	2	93d	CARDINAL
inlawrev-2252	21	3	1st	ORDINAL
inlawrev-2252	22	1	92d	CARDINAL
inlawrev-2252	22	2	2d	DATE
inlawrev-2252	23	1	1972	DATE
inlawrev-2252	23	2	119	CARDINAL
inlawrev-2252	25	1	7320	CARDINAL
inlawrev-2252	25	2	1973	DATE
inlawrev-2252	25	3	s. 1167	ORG
inlawrev-2252	26	1	senate	ORG
inlawrev-2252	27	1	93d	CARDINAL
inlawrev-2252	27	2	1st	ORDINAL
inlawrev-2252	28	1	1973	DATE
inlawrev-2252	28	2	the white house	ORG
inlawrev-2252	28	3	2	CARDINAL
inlawrev-2252	28	4	l. & egon	ORG
inlawrev-2252	29	1	rev	PERSON
inlawrev-2252	30	1	11-52	CARDINAL
inlawrev-2252	30	2	winter 1968-69	DATE
inlawrev-2252	30	3	1969	DATE
inlawrev-2252	31	1	91st	CARDINAL
inlawrev-2252	32	1	1st	ORDINAL
inlawrev-2252	32	2	7	CARDINAL
inlawrev-2252	32	3	1969	DATE
inlawrev-2252	34	1	2wall	CARDINAL
inlawrev-2252	34	2	j.	PERSON
inlawrev-2252	34	3	9, 1969	DATE
inlawrev-2252	34	4	16	CARDINAL
inlawrev-2252	34	5	1.	CARDINAL
inlawrev-2252	34	6	1	CARDINAL
inlawrev-2252	36	1	h. goldsghmid	PERSON
inlawrev-2252	36	2	h. mann	PERSON
inlawrev-2252	36	3	j. weston	PERSON
inlawrev-2252	36	4	1974	DATE
inlawrev-2252	38	1	february 1969	DATE
inlawrev-2252	38	2	79	DATE
inlawrev-2252	39	1	30	CARDINAL
inlawrev-2252	39	2	j. tax	PERSON
inlawrev-2252	40	1	354	CARDINAL
inlawrev-2252	40	2	1969	DATE
inlawrev-2252	41	1	cohen	ORG
inlawrev-2252	41	2	55 a.b.a.j	QUANTITY
inlawrev-2252	41	3	40	DATE
inlawrev-2252	41	4	1969	DATE
inlawrev-2252	41	5	71	CARDINAL
inlawrev-2252	42	1	l. rev	PERSON
inlawrev-2252	42	2	254	CARDINAL
inlawrev-2252	42	3	1957	DATE
inlawrev-2252	43	1	25	CARDINAL
inlawrev-2252	43	2	tax l. rev	PERSON
inlawrev-2252	43	3	235	CARDINAL
inlawrev-2252	43	4	1970	DATE
inlawrev-2252	44	1	25	CARDINAL
inlawrev-2252	46	1	641	CARDINAL
inlawrev-2252	46	2	1970	DATE
inlawrev-2252	47	1	crockett	ORG
inlawrev-2252	47	2	15	CARDINAL
inlawrev-2252	48	1	l. rev	PERSON
inlawrev-2252	48	2	1 (	CARDINAL
inlawrev-2252	48	3	1976	DATE
inlawrev-2252	49	1	1977	DATE
inlawrev-2252	49	2	421	CARDINAL
inlawrev-2252	52	1	pre-1969	DATE
inlawrev-2252	52	2	twenty years	DATE
inlawrev-2252	53	1	third	ORDINAL
inlawrev-2252	56	1	332	CARDINAL
inlawrev-2252	56	2	334	CARDINAL
inlawrev-2252	56	3	453	CARDINAL
inlawrev-2252	57	1	22	CARDINAL
inlawrev-2252	58	1	137	CARDINAL
inlawrev-2252	58	2	1968	DATE
inlawrev-2252	59	1	the tax reform act of	LAW
inlawrev-2252	59	2	1969	DATE
inlawrev-2252	59	3	44	CARDINAL
inlawrev-2252	59	4	johns l. rev	PERSON
inlawrev-2252	60	1	353	CARDINAL
inlawrev-2252	60	2	367	CARDINAL
inlawrev-2252	60	3	1970	DATE
inlawrev-2252	63	1	1501-05	CARDINAL
inlawrev-2252	65	1	243	CARDINAL
inlawrev-2252	67	1	453	CARDINAL
inlawrev-2252	67	2	b. bittker & j. eustice	ORG
inlawrev-2252	67	3	14.57	CARDINAL
inlawrev-2252	67	4	3d	CARDINAL
inlawrev-2252	67	5	1971	DATE
inlawrev-2252	68	1	6	CARDINAL
inlawrev-2252	69	1	368	CARDINAL
inlawrev-2252	69	2	sandberg	PERSON
inlawrev-2252	69	3	38	CARDINAL
inlawrev-2252	70	1	l. rev	PERSON
inlawrev-2252	70	2	98 (1938	DATE
inlawrev-2252	71	1	sandberg	PERSON
inlawrev-2252	72	1	section 806(e	LAW
inlawrev-2252	72	2	the tax reform act of	LAW
inlawrev-2252	72	3	1976	DATE
inlawrev-2252	73	1	section 382(axl)(c	LAW
inlawrev-2252	74	1	1976	DATE
inlawrev-2252	74	2	section 381(ax2	LAW
inlawrev-2252	74	3	section 368(a)(1	LAW
inlawrev-2252	74	4	section 382(bxl	LAW
inlawrev-2252	74	5	1976	DATE
inlawrev-2252	74	6	section 368(axl	LAW
inlawrev-2252	75	1	1976	DATE
inlawrev-2252	75	2	§ 806(e	ORG
inlawrev-2252	76	1	382	CARDINAL
inlawrev-2252	79	1	v. koehler	PERSON
inlawrev-2252	79	2	353	CARDINAL
inlawrev-2252	79	3	382	CARDINAL
inlawrev-2252	79	4	1957	DATE
inlawrev-2252	79	5	tir 773,11 55,063	MONEY
inlawrev-2252	79	6	1965	DATE
inlawrev-2252	81	1	58	CARDINAL
inlawrev-2252	81	2	603	CARDINAL
inlawrev-2252	81	3	1958-2	DATE
inlawrev-2252	81	4	147	CARDINAL
inlawrev-2252	82	1	12i.r.c	CARDINAL
inlawrev-2252	83	1	1221-22	DATE
inlawrev-2252	83	2	1202	DATE
inlawrev-2252	84	1	422	CARDINAL
inlawrev-2252	84	2	indiana	GPE
inlawrev-2252	85	1	10:419	CARDINAL
inlawrev-2252	85	2	1969	DATE
inlawrev-2252	87	1	the years 1967 and 1968	DATE
inlawrev-2252	87	2	three	CARDINAL
inlawrev-2252	87	3	eighteen	CARDINAL
inlawrev-2252	87	4	$2 billion	MONEY
inlawrev-2252	90	1	1966	DATE
inlawrev-2252	90	2	^^securities	GPE
inlawrev-2252	90	3	1	CARDINAL
inlawrev-2252	90	4	forty-five dollar	MONEY
inlawrev-2252	91	1	2	CARDINAL
inlawrev-2252	91	2	three-fifths	CARDINAL
inlawrev-2252	91	3	one	CARDINAL
inlawrev-2252	91	4	3	CARDINAL
inlawrev-2252	91	5	three-tenths	CARDINAL
inlawrev-2252	91	6	five years	DATE
inlawrev-2252	91	7	one	CARDINAL
inlawrev-2252	91	8	two	CARDINAL
inlawrev-2252	93	1	1	CARDINAL
inlawrev-2252	93	2	7	CARDINAL
inlawrev-2252	93	3	2368	CARDINAL
inlawrev-2252	93	4	sec	ORG
inlawrev-2252	94	1	1	CARDINAL
inlawrev-2252	94	2	260	CARDINAL
inlawrev-2252	94	3	1	CARDINAL
inlawrev-2252	94	4	7	CARDINAL
inlawrev-2252	94	5	2366	EVENT
inlawrev-2252	94	6	sec	ORG
inlawrev-2252	95	1	the four years prior to 1969	DATE
inlawrev-2252	97	1	2367	CARDINAL
inlawrev-2252	98	1	byrnes	PERSON
inlawrev-2252	99	1	byrnes	PERSON
inlawrev-2252	102	1	budge	PERSON
inlawrev-2252	103	1	two	CARDINAL
inlawrev-2252	104	1	byrnes	PERSON
inlawrev-2252	106	1	budge	PERSON
inlawrev-2252	108	1	byrnes	PERSON
inlawrev-2252	109	1	19771	DATE
inlawrev-2252	109	2	423	CARDINAL
inlawrev-2252	109	3	90%	PERCENT
inlawrev-2252	109	4	the securities and exchange commission	ORG
inlawrev-2252	109	5	1968	DATE
inlawrev-2252	109	6	1966	DATE
inlawrev-2252	109	7	three	CARDINAL
inlawrev-2252	109	8	$47.8 million	MONEY
inlawrev-2252	109	9	1968	DATE
inlawrev-2252	109	10	thirty-one	CARDINAL
inlawrev-2252	109	11	4.4	MONEY
inlawrev-2252	109	12	billion.^'	ORG
inlawrev-2252	109	13	fifty-four	CARDINAL
inlawrev-2252	109	14	the securities and exchange commission	ORG
inlawrev-2252	109	15	between july 29, 1968	DATE
inlawrev-2252	109	16	february 28, 1969	DATE
inlawrev-2252	110	1	approximately $1,135 billion	MONEY
inlawrev-2252	110	2	$97 million	MONEY
inlawrev-2252	113	1	three-to-one	DATE
inlawrev-2252	114	1	1967	DATE
inlawrev-2252	114	2	twenty-five	CARDINAL
inlawrev-2252	114	3	60%	PERCENT
inlawrev-2252	114	4	five-to-three	DATE
inlawrev-2252	116	1	budge	PERSON
inlawrev-2252	118	1	byrnes	PERSON
inlawrev-2252	120	1	budge	PERSON
inlawrev-2252	123	1	byrnes	PERSON
inlawrev-2252	126	1	2371-72	DATE
inlawrev-2252	127	1	2366	EVENT
inlawrev-2252	128	1	supra	PERSON
inlawrev-2252	128	2	5	CARDINAL
inlawrev-2252	128	3	248	CARDINAL
inlawrev-2252	129	1	1	CARDINAL
inlawrev-2252	129	2	2369	DATE
inlawrev-2252	130	1	18	CARDINAL
inlawrev-2252	130	2	2366	DATE
inlawrev-2252	131	1	new york stock exchange	ORG
inlawrev-2252	132	1	n.y. times	ORG
inlawrev-2252	132	2	apr. 18, 1969	DATE
inlawrev-2252	132	3	61	CARDINAL
inlawrev-2252	132	4	5	CARDINAL
inlawrev-2252	132	5	26	CARDINAL
inlawrev-2252	132	6	369	CARDINAL
inlawrev-2252	132	7	1971	DATE
inlawrev-2252	133	1	two	CARDINAL
inlawrev-2252	133	2	one	CARDINAL
inlawrev-2252	133	3	section 279(bx4xa	LAW
inlawrev-2252	133	4	five	CARDINAL
inlawrev-2252	133	5	one	CARDINAL
inlawrev-2252	135	1	69-377	CARDINAL
inlawrev-2252	135	2	1969-2	DATE
inlawrev-2252	135	3	231	CARDINAL
inlawrev-2252	135	4	bittker & eustice	ORG
inlawrev-2252	135	5	10	CARDINAL
inlawrev-2252	135	6	4-19	DATE
inlawrev-2252	135	7	1	CARDINAL
inlawrev-2252	135	8	7	CARDINAL
inlawrev-2252	135	9	2379	CARDINAL
inlawrev-2252	135	10	sec	ORG
inlawrev-2252	136	1	424	CARDINAL
inlawrev-2252	136	2	indiana	GPE
inlawrev-2252	136	3	10:419	CARDINAL
inlawrev-2252	137	1	1950	DATE
inlawrev-2252	137	2	clayton	PERSON
inlawrev-2252	137	3	the department of justice.^^	ORG
inlawrev-2252	138	1	three	CARDINAL
inlawrev-2252	139	1	1	CARDINAL
inlawrev-2252	139	2	250	CARDINAL
inlawrev-2252	140	1	e. singer	PERSON
inlawrev-2252	140	2	259	CARDINAL
inlawrev-2252	140	3	1968	DATE
inlawrev-2252	142	1	23isee	CARDINAL
inlawrev-2252	142	2	1	CARDINAL
inlawrev-2252	142	3	250	CARDINAL
inlawrev-2252	143	1	24	CARDINAL
inlawrev-2252	143	2	26for	CARDINAL
inlawrev-2252	143	3	366	CARDINAL
inlawrev-2252	143	4	22	CARDINAL
inlawrev-2252	143	5	260	CARDINAL
inlawrev-2252	144	1	26	CARDINAL
inlawrev-2252	144	2	1	CARDINAL
inlawrev-2252	144	3	250	CARDINAL
inlawrev-2252	145	1	27clayton	CARDINAL
inlawrev-2252	145	2	323	CARDINAL
inlawrev-2252	145	3	7	CARDINAL
inlawrev-2252	145	4	38	CARDINAL
inlawrev-2252	146	1	730	CARDINAL
inlawrev-2252	146	2	1914	DATE
inlawrev-2252	146	3	15	CARDINAL
inlawrev-2252	147	1	18	CARDINAL
inlawrev-2252	147	2	1970	DATE
inlawrev-2252	148	1	28the justice department	ORG
inlawrev-2252	148	2	ftc	ORG
inlawrev-2252	149	1	1	CARDINAL
inlawrev-2252	150	1	114510	DATE
inlawrev-2252	150	2	6881	DATE
inlawrev-2252	150	3	may 30, 1968	DATE
inlawrev-2252	150	4	4535	DATE
inlawrev-2252	150	5	6916	DATE
inlawrev-2252	150	6	ftc	ORG
inlawrev-2252	150	7	may 15, 1975	DATE
inlawrev-2252	150	8	4530	CARDINAL
inlawrev-2252	150	9	6908	DATE
inlawrev-2252	150	10	ftc	ORG
inlawrev-2252	150	11	may 15, 1968	DATE
inlawrev-2252	150	12	4525	CARDINAL
inlawrev-2252	150	13	ftc	ORG
inlawrev-2252	150	14	jan. 17, 1967	DATE
inlawrev-2252	150	15	4520	CARDINAL
inlawrev-2252	150	16	6901	DATE
inlawrev-2252	150	17	ftc	ORG
inlawrev-2252	150	18	jan. 17, 1967	DATE
inlawrev-2252	151	1	2»see	CARDINAL
inlawrev-2252	151	2	supra	PERSON
inlawrev-2252	151	3	5	CARDINAL
inlawrev-2252	151	4	238	CARDINAL
inlawrev-2252	152	1	section 279	LAW
inlawrev-2252	152	2	the supreme court	ORG
inlawrev-2252	153	1	ftc v. procter & gamble co.	ORG
inlawrev-2252	153	2	386	CARDINAL
inlawrev-2252	153	3	568	CARDINAL
inlawrev-2252	153	4	1967	DATE
inlawrev-2252	153	5	united states	GPE
inlawrev-2252	153	6	philadelphia nat'l bank	ORG
inlawrev-2252	153	7	374	CARDINAL
inlawrev-2252	153	8	321	CARDINAL
inlawrev-2252	153	9	1963	DATE
inlawrev-2252	153	10	brown shoe co.	ORG
inlawrev-2252	153	11	united states	GPE
inlawrev-2252	153	12	370	CARDINAL
inlawrev-2252	153	13	294	CARDINAL
inlawrev-2252	153	14	1962	DATE
inlawrev-2252	153	15	blake & jones	ORG
inlawrev-2252	153	16	three	CARDINAL
inlawrev-2252	153	17	65	CARDINAL
inlawrev-2252	154	1	l. rev	PERSON
inlawrev-2252	155	1	422	CARDINAL
inlawrev-2252	155	2	1965	DATE
inlawrev-2252	155	3	turner	ORG
inlawrev-2252	155	4	section 7 of the clayton	LAW
inlawrev-2252	155	5	78	CARDINAL
inlawrev-2252	156	1	l. rev	PERSON
inlawrev-2252	156	2	1313	CARDINAL
inlawrev-2252	156	3	1965	DATE
inlawrev-2252	157	1	1960	DATE
inlawrev-2252	157	2	only one	CARDINAL
inlawrev-2252	157	3	inc.	ORG
inlawrev-2252	157	4	jones & laughlin steel corp.	ORG
inlawrev-2252	158	1	reg	CARDINAL
inlawrev-2252	159	1	467	CARDINAL
inlawrev-2252	159	2	a-1,-2	ORG
inlawrev-2252	159	3	june 23, 1970	DATE
inlawrev-2252	160	1	ltv	ORG
inlawrev-2252	160	2	jones & laughlin	ORG
inlawrev-2252	160	3	ltv	ORG
inlawrev-2252	160	4	braniff airways, inc.	ORG
inlawrev-2252	161	1	1977	DATE
inlawrev-2252	161	2	425	CARDINAL
inlawrev-2252	163	1	third	ORDINAL
inlawrev-2252	163	2	the late 1960's	DATE
inlawrev-2252	171	1	3°	QUANTITY
inlawrev-2252	171	2	j. narver	PERSON
inlawrev-2252	171	3	1967	DATE
inlawrev-2252	172	1	31	CARDINAL
inlawrev-2252	172	2	1	CARDINAL
inlawrev-2252	172	3	266-67	CARDINAL
inlawrev-2252	173	1	1969	DATE
inlawrev-2252	174	1	108	CARDINAL
inlawrev-2252	175	1	32burck	CARDINAL
inlawrev-2252	175	2	4	CARDINAL
inlawrev-2252	175	3	80	CARDINAL
inlawrev-2252	176	1	33	CARDINAL
inlawrev-2252	176	2	1	CARDINAL
inlawrev-2252	176	3	247	CARDINAL
inlawrev-2252	177	1	the period 1948 through 1968	DATE
inlawrev-2252	177	2	1,202	CARDINAL
inlawrev-2252	177	3	at least 50%	PERCENT
inlawrev-2252	177	4	$10 million	MONEY
inlawrev-2252	177	5	1968	DATE
inlawrev-2252	178	1	only 6	CARDINAL
inlawrev-2252	178	2	192	CARDINAL
inlawrev-2252	178	3	1968	DATE
inlawrev-2252	178	4	1967	DATE
inlawrev-2252	179	1	4	CARDINAL
inlawrev-2252	179	2	36	CARDINAL
inlawrev-2252	180	1	1	CARDINAL
inlawrev-2252	180	2	273-86	DATE
inlawrev-2252	181	1	285	CARDINAL
inlawrev-2252	182	1	426	CARDINAL
inlawrev-2252	182	2	indiana	GPE
inlawrev-2252	183	1	10:419	CARDINAL
inlawrev-2252	184	1	fourth	ORDINAL
inlawrev-2252	189	1	richard cheney	PERSON
inlawrev-2252	192	1	50	MONEY
inlawrev-2252	192	2	3	MONEY
inlawrev-2252	192	3	40	MONEY
inlawrev-2252	192	4	2	MONEY
inlawrev-2252	195	1	2	MONEY
inlawrev-2252	196	1	only about 15 cents	MONEY
inlawrev-2252	196	2	treasury	ORG
inlawrev-2252	196	3	85 percent	PERCENT
inlawrev-2252	197	1	3	MONEY
inlawrev-2252	198	1	3	MONEY
inlawrev-2252	198	2	only $1.50	MONEY
inlawrev-2252	199	1	1.85	MONEY
inlawrev-2252	199	2	1.50	MONEY
inlawrev-2252	200	1	35 cents	MONEY
inlawrev-2252	201	1	36	CARDINAL
inlawrev-2252	204	1	1 s. surrey	PERSON
inlawrev-2252	204	2	w. warren	PERSON
inlawrev-2252	204	3	mcdaniel, & h. ault	ORG
inlawrev-2252	204	4	413-21	CARDINAL
inlawrev-2252	204	5	416	CARDINAL
inlawrev-2252	204	6	1972	DATE
inlawrev-2252	206	1	3	CARDINAL
inlawrev-2252	206	2	richard cheney	PERSON
inlawrev-2252	206	3	hill	ORG
inlawrev-2252	206	4	knowlton, inc.	ORG
inlawrev-2252	206	5	the ohio state bar association	ORG
inlawrev-2252	206	6	(nov. 7, 1968	DATE
inlawrev-2252	206	7	1	CARDINAL
inlawrev-2252	206	8	2419	CARDINAL
inlawrev-2252	207	1	1977	DATE
inlawrev-2252	207	2	427	CARDINAL
inlawrev-2252	207	3	cheney	PERSON
inlawrev-2252	207	4	1968	DATE
inlawrev-2252	209	1	section 279	LAW
inlawrev-2252	209	2	411-414	CARDINAL
inlawrev-2252	209	3	13270	DATE
inlawrev-2252	209	4	the late 1960's	DATE
inlawrev-2252	210	1	1969	DATE
inlawrev-2252	210	2	wilbur mills	PERSON
inlawrev-2252	210	3	the house ways and means committee	ORG
inlawrev-2252	210	4	recent months	DATE
inlawrev-2252	211	1	mills	PERSON
inlawrev-2252	213	1	1969	DATE
inlawrev-2252	213	2	mills	PERSON
inlawrev-2252	214	1	the securities and exchange commission	ORG
inlawrev-2252	216	1	68-54	CARDINAL
inlawrev-2252	216	2	1968-1	DATE
inlawrev-2252	217	1	163	CARDINAL
inlawrev-2252	219	1	letulle v. scofield	PERSON
inlawrev-2252	219	2	308	CARDINAL
inlawrev-2252	219	3	415	CARDINAL
inlawrev-2252	219	4	309	CARDINAL
inlawrev-2252	219	5	694	CARDINAL
inlawrev-2252	219	6	1940	DATE
inlawrev-2252	219	7	10-year	DATE
inlawrev-2252	220	1	361	CARDINAL
inlawrev-2252	222	1	354(b	DATE
inlawrev-2252	222	2	355(a)(3	DATE
inlawrev-2252	222	3	356(ax2	CARDINAL
inlawrev-2252	224	1	453	CARDINAL
inlawrev-2252	225	1	second	ORDINAL
inlawrev-2252	230	1	1.691(a)-5	CARDINAL
inlawrev-2252	230	2	1965	DATE
inlawrev-2252	231	1	55	CARDINAL
inlawrev-2252	231	2	1955-2	DATE
inlawrev-2252	231	3	279	CARDINAL
inlawrev-2252	232	1	1969	DATE
inlawrev-2252	232	2	p-h tl	ORG
inlawrev-2252	232	3	59	CARDINAL
inlawrev-2252	232	4	501.3	CARDINAL
inlawrev-2252	232	5	feb. 10, 1969	DATE
inlawrev-2252	233	1	supra	PERSON
inlawrev-2252	233	2	6	CARDINAL
inlawrev-2252	233	3	353 n.2	QUANTITY
inlawrev-2252	234	1	1969	DATE
inlawrev-2252	234	2	59	CARDINAL
inlawrev-2252	234	3	501.3	CARDINAL
inlawrev-2252	234	4	feb. 10, 1969	DATE
inlawrev-2252	235	1	7489	DATE
inlawrev-2252	235	2	91st	CARDINAL
inlawrev-2252	235	3	1st	ORDINAL
inlawrev-2252	236	1	115	CARDINAL
inlawrev-2252	238	1	4210	DATE
inlawrev-2252	238	2	1969	DATE
inlawrev-2252	241	1	428	CARDINAL
inlawrev-2252	241	2	indiana	GPE
inlawrev-2252	243	1	10:419	CARDINAL
inlawrev-2252	243	2	the justice department	ORG
inlawrev-2252	248	1	congress	ORG
inlawrev-2252	248	2	section 163	LAW
inlawrev-2252	248	3	1	CARDINAL
inlawrev-2252	248	4	7	CARDINAL
inlawrev-2252	248	5	2363	CARDINAL
inlawrev-2252	248	6	2386	CARDINAL
inlawrev-2252	249	1	bazley v. commissioner	ORG
inlawrev-2252	249	2	331	CARDINAL
inlawrev-2252	249	3	737	CARDINAL
inlawrev-2252	249	4	1947	DATE
inlawrev-2252	249	5	324	CARDINAL
inlawrev-2252	249	6	331	CARDINAL
inlawrev-2252	249	7	gregory v. helvering	PERSON
inlawrev-2252	249	8	293	CARDINAL
inlawrev-2252	249	9	465	CARDINAL
inlawrev-2252	251	1	269	CARDINAL
inlawrev-2252	251	2	482	CARDINAL
inlawrev-2252	251	3	47anna	CARDINAL
inlawrev-2252	251	4	45	CARDINAL
inlawrev-2252	251	5	126	CARDINAL
inlawrev-2252	251	6	131	CARDINAL
inlawrev-2252	251	7	405	CARDINAL
inlawrev-2252	251	8	5th	ORDINAL
inlawrev-2252	251	9	1942	DATE
inlawrev-2252	252	1	75,000	MONEY
inlawrev-2252	254	1	four years	DATE
inlawrev-2252	254	2	approximately $10,000	MONEY
inlawrev-2252	255	1	electric light co.	ORG
inlawrev-2252	255	2	23	CARDINAL
inlawrev-2252	255	3	168	CARDINAL
inlawrev-2252	255	4	171	CARDINAL
inlawrev-2252	255	5	1931	DATE
inlawrev-2252	256	1	45 b.t.a	QUANTITY
inlawrev-2252	257	1	129	CARDINAL
inlawrev-2252	260	1	1	CARDINAL
inlawrev-2252	260	2	36	CARDINAL
inlawrev-2252	260	3	556-68	CARDINAL
inlawrev-2252	261	1	267	CARDINAL
inlawrev-2252	261	2	127	CARDINAL
inlawrev-2252	261	3	1st	ORDINAL
inlawrev-2252	261	4	1959	DATE
inlawrev-2252	261	5	treasury	ORG
inlawrev-2252	263	1	the year	DATE
inlawrev-2252	265	1	1977	DATE
inlawrev-2252	265	2	429	CARDINAL
inlawrev-2252	267	1	one	CARDINAL
inlawrev-2252	271	1	more than 35%	PERCENT
inlawrev-2252	271	2	knetsch	ORG
inlawrev-2252	271	3	united states	GPE
inlawrev-2252	271	4	364	CARDINAL
inlawrev-2252	271	5	361	CARDINAL
inlawrev-2252	271	6	1960	DATE
inlawrev-2252	272	1	each year	DATE
inlawrev-2252	273	1	congress	ORG
inlawrev-2252	274	1	rothschild	PERSON
inlawrev-2252	274	2	united states	GPE
inlawrev-2252	274	3	407	CARDINAL
inlawrev-2252	274	4	404	CARDINAL
inlawrev-2252	274	5	ci	PERSON
inlawrev-2252	274	6	1969	DATE
inlawrev-2252	275	1	v. brown	PERSON
inlawrev-2252	275	2	380	CARDINAL
inlawrev-2252	275	3	563	CARDINAL
inlawrev-2252	275	4	1965	DATE
inlawrev-2252	275	5	approximately $1 million	MONEY
inlawrev-2252	275	6	approximately $1.3 million	MONEY
inlawrev-2252	276	1	300,000	MONEY
inlawrev-2252	277	1	the supreme court	ORG
inlawrev-2252	278	1	justice harlan	PERSON
inlawrev-2252	279	1	580	CARDINAL
inlawrev-2252	280	1	51h.r. 7489	DATE
inlawrev-2252	280	2	91st	CARDINAL
inlawrev-2252	280	3	1st	ORDINAL
inlawrev-2252	280	4	115	CARDINAL
inlawrev-2252	281	1	4210	DATE
inlawrev-2252	281	2	1969	DATE
inlawrev-2252	282	1	5	CARDINAL
inlawrev-2252	282	2	91st	CARDINAL
inlawrev-2252	282	3	1st	ORDINAL
inlawrev-2252	283	1	115	CARDINAL
inlawrev-2252	284	1	4210	DATE
inlawrev-2252	284	2	1969	DATE
inlawrev-2252	285	1	430	CARDINAL
inlawrev-2252	285	2	indiana	GPE
inlawrev-2252	286	1	10:419	CARDINAL
inlawrev-2252	286	2	35%	PERCENT
inlawrev-2252	287	1	74-89	CARDINAL
inlawrev-2252	288	1	one	CARDINAL
inlawrev-2252	290	1	35%	PERCENT
inlawrev-2252	296	1	supra	PERSON
inlawrev-2252	296	2	5	CARDINAL
inlawrev-2252	296	3	253-54	CARDINAL
inlawrev-2252	296	4	35%	PERCENT
inlawrev-2252	297	1	66see	CARDINAL
inlawrev-2252	297	2	leslie v. commissioner	PERSON
inlawrev-2252	297	3	413	CARDINAL
inlawrev-2252	297	4	636	CARDINAL
inlawrev-2252	297	5	2d	DATE
inlawrev-2252	297	6	1969	DATE
inlawrev-2252	299	1	wynn v. united states	PERSON
inlawrev-2252	299	2	411	CARDINAL
inlawrev-2252	299	3	614	CARDINAL
inlawrev-2252	299	4	3d	CARDINAL
inlawrev-2252	299	5	1969	DATE
inlawrev-2252	300	1	1977	DATE
inlawrev-2252	300	2	431	CARDINAL
inlawrev-2252	301	1	section 332,^	LAW
inlawrev-2252	301	2	section 1563	LAW
inlawrev-2252	301	3	section 1504	LAW
inlawrev-2252	301	4	section 243	LAW
inlawrev-2252	302	1	c. h.r	PERSON
inlawrev-2252	303	1	1s270	CARDINAL
inlawrev-2252	303	2	7	CARDINAL
inlawrev-2252	303	3	89	CARDINAL
inlawrev-2252	303	4	411	CARDINAL
inlawrev-2252	303	5	415	CARDINAL
inlawrev-2252	303	6	13270	DATE
inlawrev-2252	304	1	279	CARDINAL
inlawrev-2252	304	2	385	CARDINAL
inlawrev-2252	304	3	the house of representatives	ORG
inlawrev-2252	307	1	section 411	LAW
inlawrev-2252	307	2	414	CARDINAL
inlawrev-2252	307	3	13270	CARDINAL
inlawrev-2252	307	4	four	CARDINAL
inlawrev-2252	307	5	section 279	LAW
inlawrev-2252	311	1	332	CARDINAL
inlawrev-2252	311	2	80%	PERCENT
inlawrev-2252	311	3	80%	PERCENT
inlawrev-2252	313	1	1563	DATE
inlawrev-2252	313	2	80%	PERCENT
inlawrev-2252	313	3	over 80%	PERCENT
inlawrev-2252	315	1	1504	DATE
inlawrev-2252	315	2	80%	PERCENT
inlawrev-2252	315	3	80%	PERCENT
inlawrev-2252	315	4	section 243	LAW
inlawrev-2252	316	1	6«h.r	CARDINAL
inlawrev-2252	317	1	13270	DATE
inlawrev-2252	317	2	91st cong.	ORG
inlawrev-2252	318	1	411	CARDINAL
inlawrev-2252	318	2	415	CARDINAL
inlawrev-2252	318	3	1969	DATE
inlawrev-2252	319	1	279	CARDINAL
inlawrev-2252	319	2	385	CARDINAL
inlawrev-2252	319	3	5	CARDINAL
inlawrev-2252	319	4	74	CARDINAL
inlawrev-2252	320	1	432	CARDINAL
inlawrev-2252	320	2	indiana	GPE
inlawrev-2252	322	1	10:419	CARDINAL
inlawrev-2252	323	1	less than one-half	CARDINAL
inlawrev-2252	323	2	approximately 50%	PERCENT
inlawrev-2252	326	1	equation:^^ gne gnd =	PERSON
inlawrev-2252	327	1	1	CARDINAL
inlawrev-2252	327	2	50%	PERCENT
inlawrev-2252	329	1	rj	PERSON
inlawrev-2252	329	2	50%	PERCENT
inlawrev-2252	330	1	less than one-half	CARDINAL
inlawrev-2252	331	1	section 279	LAW
inlawrev-2252	331	2	up to $5 million	MONEY
inlawrev-2252	333	1	alberts	PERSON
inlawrev-2252	333	2	235-87	CARDINAL
inlawrev-2252	333	3	w. alberts &	ORG
inlawrev-2252	333	4	j. segall ed	PERSON
inlawrev-2252	333	5	1966	DATE
inlawrev-2252	334	1	appendix b.	PERSON
inlawrev-2252	336	1	h. budge	PERSON
inlawrev-2252	336	2	the securities and exchange commission	ORG
inlawrev-2252	337	1	1	CARDINAL
inlawrev-2252	337	2	2363	DATE
inlawrev-2252	338	1	74	CARDINAL
inlawrev-2252	339	1	1977	DATE
inlawrev-2252	339	2	433	CARDINAL
inlawrev-2252	339	3	section 279	LAW
inlawrev-2252	340	1	section 279	LAW
inlawrev-2252	341	1	congress	ORG
inlawrev-2252	341	2	section 279	LAW
inlawrev-2252	342	1	the house of representatives	ORG
inlawrev-2252	342	2	13270	DATE
inlawrev-2252	342	3	edwin s. cohen	PERSON
inlawrev-2252	343	1	the senate committee	ORG
inlawrev-2252	343	2	13270	DATE
inlawrev-2252	345	1	section 385	LAW
inlawrev-2252	347	1	1	CARDINAL
inlawrev-2252	347	2	14	CARDINAL
inlawrev-2252	347	3	5380-84	DATE
inlawrev-2252	349	1	5511-12	DATE
inlawrev-2252	350	1	edwin s. cohen	PERSON
inlawrev-2252	352	1	552	CARDINAL
inlawrev-2252	352	2	91st	CARDINAL
inlawrev-2252	352	3	1st	ORDINAL
inlawrev-2252	352	4	1969	DATE
inlawrev-2252	354	1	2170	CARDINAL
inlawrev-2252	354	2	552	CARDINAL
inlawrev-2252	355	1	1	CARDINAL
inlawrev-2252	355	2	2	CARDINAL
inlawrev-2252	355	3	3	CARDINAL
inlawrev-2252	355	4	4	CARDINAL
inlawrev-2252	355	5	5	CARDINAL
inlawrev-2252	358	1	144	CARDINAL
inlawrev-2252	359	1	434	CARDINAL
inlawrev-2252	359	2	indiana	GPE
inlawrev-2252	359	3	10:419	CARDINAL
inlawrev-2252	359	4	13270	DATE
inlawrev-2252	359	5	section 453	LAW
inlawrev-2252	360	1	treasury	ORG
inlawrev-2252	361	1	section 453(b	LAW
inlawrev-2252	361	2	treasury	ORG
inlawrev-2252	361	3	section 1232	LAW
inlawrev-2252	363	1	the senate finance committee	ORG
inlawrev-2252	363	2	13270.'^^	CARDINAL
inlawrev-2252	363	3	four	CARDINAL
inlawrev-2252	363	4	two	CARDINAL
inlawrev-2252	364	1	senate	ORG
inlawrev-2252	364	2	three to two	CARDINAL
inlawrev-2252	364	3	annual	DATE
inlawrev-2252	365	1	senate	ORG
inlawrev-2252	365	2	october 9, 1969	DATE
inlawrev-2252	365	3	section 279	LAW
inlawrev-2252	366	1	senate finance committee	ORG
inlawrev-2252	367	1	mills	PERSON
inlawrev-2252	368	1	411	CARDINAL
inlawrev-2252	368	2	13270	DATE
inlawrev-2252	368	3	$5 million	MONEY
inlawrev-2252	370	1	$5 million	MONEY
inlawrev-2252	372	1	section 279(d)(3	LAW
inlawrev-2252	372	2	80%	PERCENT
inlawrev-2252	372	3	the year	DATE
inlawrev-2252	372	4	years	DATE
inlawrev-2252	375	1	695ee s.	PERSON
inlawrev-2252	375	2	552	CARDINAL
inlawrev-2252	375	3	67	CARDINAL
inlawrev-2252	375	4	146	CARDINAL
inlawrev-2252	377	1	148	CARDINAL
inlawrev-2252	378	1	1977	DATE
inlawrev-2252	378	2	435	CARDINAL
inlawrev-2252	380	1	section 279	LAW
inlawrev-2252	380	2	section 279	LAW
inlawrev-2252	380	3	october 9, 1969	DATE
inlawrev-2252	380	4	$5 million	MONEY
inlawrev-2252	380	5	december 31, 1967	DATE
inlawrev-2252	380	6	section 279(b).'^^	LAW
inlawrev-2252	380	7	1967	DATE
inlawrev-2252	380	8	$5 million	MONEY
inlawrev-2252	381	1	7%	PERCENT
inlawrev-2252	381	2	$70 million	MONEY
inlawrev-2252	381	3	disallowance.^*^	ORG
inlawrev-2252	381	4	section 279	LAW
inlawrev-2252	382	1	section 279(b	LAW
inlawrev-2252	382	2	october 9, 1969	DATE
inlawrev-2252	382	3	four	CARDINAL
inlawrev-2252	383	1	a.	PERSON
inlawrev-2252	383	2	at least 5%	PERCENT
inlawrev-2252	385	1	1.279-2(b)(2	CARDINAL
inlawrev-2252	385	2	1973	DATE
inlawrev-2252	386	1	279(ak2	CARDINAL
inlawrev-2252	389	1	1.279-1	CARDINAL
inlawrev-2252	390	1	lefevre & lee	ORG
inlawrev-2252	390	2	23	CARDINAL
inlawrev-2252	391	1	511	CARDINAL
inlawrev-2252	391	2	519	CARDINAL
inlawrev-2252	391	3	1970	DATE
inlawrev-2252	393	1	279(b	CARDINAL
inlawrev-2252	396	1	1.279-3	CARDINAL
inlawrev-2252	398	1	279(b	CARDINAL
inlawrev-2252	399	1	436	CARDINAL
inlawrev-2252	399	2	indiana	GPE
inlawrev-2252	401	1	10:419	CARDINAL
inlawrev-2252	401	2	between october 9, 1969	DATE
inlawrev-2252	401	3	the end of the year	DATE
inlawrev-2252	402	1	at least two-thirds	CARDINAL
inlawrev-2252	402	2	section 279	LAW
inlawrev-2252	406	1	treasury	ORG
inlawrev-2252	406	2	indebtedness.^'^	ORG
inlawrev-2252	406	3	279(d)(5	CARDINAL
inlawrev-2252	407	1	81	CARDINAL
inlawrev-2252	407	2	552	CARDINAL
inlawrev-2252	407	3	67	CARDINAL
inlawrev-2252	407	4	143	CARDINAL
inlawrev-2252	407	5	82	CARDINAL
inlawrev-2252	407	6	section 279(bxl)(b	LAW
inlawrev-2252	409	1	1.279-3(b)(4)(i)(1973	CARDINAL
inlawrev-2252	411	1	831	CARDINAL
inlawrev-2252	412	1	r.c. § 279(bxlxb	PERSON
inlawrev-2252	414	1	84treas	DATE
inlawrev-2252	416	1	1.279-3(b)(lxii	DATE
inlawrev-2252	416	2	1973	DATE
inlawrev-2252	417	1	279(b)(2xb	CARDINAL
inlawrev-2252	418	1	86treas	DATE
inlawrev-2252	420	1	1.279-3(cx2	CARDINAL
inlawrev-2252	420	2	1973	DATE
inlawrev-2252	420	3	section 279(bx2)(b	LAW
inlawrev-2252	420	4	5 percent	PERCENT
inlawrev-2252	421	1	87	CARDINAL
inlawrev-2252	421	2	1.279-3(cxlxii	CARDINAL
inlawrev-2252	422	1	88	CARDINAL
inlawrev-2252	422	2	89	CARDINAL
inlawrev-2252	422	3	1.279-3(cx2	CARDINAL
inlawrev-2252	423	1	1977	DATE
inlawrev-2252	423	2	437	CARDINAL
inlawrev-2252	425	1	section 279	LAW
inlawrev-2252	425	2	the last day	DATE
inlawrev-2252	425	3	1	CARDINAL
inlawrev-2252	425	4	two	CARDINAL
inlawrev-2252	425	5	2	CARDINAL
inlawrev-2252	425	6	less than three	CARDINAL
inlawrev-2252	425	7	annual	DATE
inlawrev-2252	425	8	the last day	DATE
inlawrev-2252	425	9	9«s	CARDINAL
inlawrev-2252	425	10	552	CARDINAL
inlawrev-2252	425	11	67	CARDINAL
inlawrev-2252	425	12	2171	CARDINAL
inlawrev-2252	426	1	2172	DATE
inlawrev-2252	429	1	92treas	CARDINAL
inlawrev-2252	431	1	1.279-3(d)(2	CARDINAL
inlawrev-2252	431	2	1973	DATE
inlawrev-2252	433	1	first	ORDINAL
inlawrev-2252	434	1	first	ORDINAL
inlawrev-2252	440	1	1.279-5(exl)(ii	CARDINAL
inlawrev-2252	440	2	1973	DATE
inlawrev-2252	442	1	1.279-5(ex2	CARDINAL
inlawrev-2252	442	2	1 & 2	DATE
inlawrev-2252	442	3	104	CARDINAL
inlawrev-2252	445	1	438	CARDINAL
inlawrev-2252	445	2	indiana	GPE
inlawrev-2252	445	3	10:419	CARDINAL
inlawrev-2252	445	4	the last day	DATE
inlawrev-2252	445	5	years	DATE
inlawrev-2252	446	1	the last day	DATE
inlawrev-2252	446	2	the year ending	DATE
inlawrev-2252	446	3	date.^^^	ORG
inlawrev-2252	448	1	basis^'^^ ^nd	PERSON
inlawrev-2252	451	1	279(bx4	CARDINAL
inlawrev-2252	451	2	279(dxl	DATE
inlawrev-2252	451	3	32	CARDINAL
inlawrev-2252	451	4	j. tax	PERSON
inlawrev-2252	451	5	130-31	CARDINAL
inlawrev-2252	451	6	1970	DATE
inlawrev-2252	454	1	1.279-5(bx2xi	CARDINAL
inlawrev-2252	454	2	1.279-5(bx3	CARDINAL
inlawrev-2252	454	3	1973	DATE
inlawrev-2252	457	1	1.279-5(bx2xi	CARDINAL
inlawrev-2252	457	2	1973	DATE
inlawrev-2252	458	1	1.279-5(bx4	CARDINAL
inlawrev-2252	458	2	1 & 2.	ORG
inlawrev-2252	460	1	413	CARDINAL
inlawrev-2252	460	2	91st cong.	ORG
inlawrev-2252	461	1	1	CARDINAL
inlawrev-2252	461	2	105-07	DATE
inlawrev-2252	461	3	1969	DATE
inlawrev-2252	461	4	u.s.	GPE
inlawrev-2252	463	1	1753-55	CARDINAL
inlawrev-2252	464	1	413	CARDINAL
inlawrev-2252	468	1	1.279-5(b)(2	CARDINAL
inlawrev-2252	468	2	1973	DATE
inlawrev-2252	474	1	1.279-5(f	CARDINAL
inlawrev-2252	474	2	1973	DATE
inlawrev-2252	475	1	1021	CARDINAL
inlawrev-2252	476	1	r.c.	PERSON
inlawrev-2252	478	1	ainslie perrault	PERSON
inlawrev-2252	478	2	25	CARDINAL
inlawrev-2252	478	3	439	CARDINAL
inlawrev-2252	478	4	1955	DATE
inlawrev-2252	479	1	the 1939	DATE
inlawrev-2252	482	1	randolph paul	PERSON
inlawrev-2252	482	2	ainslie.	GPE
inlawrev-2252	483	1	murphy logging co.	ORG
inlawrev-2252	483	2	united states	GPE
inlawrev-2252	483	3	378	CARDINAL
inlawrev-2252	483	4	222	CARDINAL
inlawrev-2252	483	5	9th	ORDINAL
inlawrev-2252	483	6	1967	DATE
inlawrev-2252	483	7	239	CARDINAL
inlawrev-2252	483	8	f. supp	PERSON
inlawrev-2252	484	1	1977	DATE
inlawrev-2252	484	2	439	CARDINAL
inlawrev-2252	485	1	annual	DATE
inlawrev-2252	485	2	annual	DATE
inlawrev-2252	486	1	e. control requirement	ORG
inlawrev-2252	486	2	section 368(c	LAW
inlawrev-2252	486	3	section 279(c)(3)(b	LAW
inlawrev-2252	486	4	1972, 1971	DATE
inlawrev-2252	486	5	1970	DATE
inlawrev-2252	486	6	$29 million	MONEY
inlawrev-2252	486	7	$23 million	MONEY
inlawrev-2252	486	8	$20 million	MONEY
inlawrev-2252	487	1	the calendar year of 1973	DATE
inlawrev-2252	487	2	december 31, 1972	DATE
inlawrev-2252	487	3	$10 million	MONEY
inlawrev-2252	488	1	the 3 years	DATE
inlawrev-2252	488	2	36	DATE
inlawrev-2252	488	3	months	DATE
inlawrev-2252	488	4	three-year	DATE
inlawrev-2252	488	5	12	DATE
inlawrev-2252	488	6	annual	DATE
inlawrev-2252	488	7	$24 million	MONEY
inlawrev-2252	489	1	3	CARDINAL
inlawrev-2252	489	2	annual	DATE
inlawrev-2252	489	3	794	CARDINAL
inlawrev-2252	490	1	1965	DATE
inlawrev-2252	490	2	1,500	MONEY
inlawrev-2252	490	3	approximately $200,000	MONEY
inlawrev-2252	493	1	section 362	LAW
inlawrev-2252	497	1	413	CARDINAL
inlawrev-2252	497	2	100	CARDINAL
inlawrev-2252	497	3	105-06	DATE
inlawrev-2252	499	1	279(ck3xa	CARDINAL
inlawrev-2252	500	1	at least 90 percent	PERCENT
inlawrev-2252	500	2	at least 70 percent	PERCENT
inlawrev-2252	503	1	1.279-5(dx2xii	CARDINAL
inlawrev-2252	503	2	1973	DATE
inlawrev-2252	507	1	279(cx4xb	ORDINAL
inlawrev-2252	508	1	supra	PERSON
inlawrev-2252	508	2	6	CARDINAL
inlawrev-2252	508	3	376	CARDINAL
inlawrev-2252	509	1	440	CARDINAL
inlawrev-2252	509	2	indiana	GPE
inlawrev-2252	509	3	10:419	CARDINAL
inlawrev-2252	509	4	only 2.4	CARDINAL
inlawrev-2252	509	5	one	CARDINAL
inlawrev-2252	509	6	annual	DATE
inlawrev-2252	509	7	annual	DATE
inlawrev-2252	509	8	the last day	DATE
inlawrev-2252	510	1	^^2	GPE
inlawrev-2252	511	1	^^'^	ORG
inlawrev-2252	511	2	annual	DATE
inlawrev-2252	511	3	three-year	DATE
inlawrev-2252	511	4	three-year	DATE
inlawrev-2252	512	1	^^^ g.	PERSON
inlawrev-2252	512	2	annual	DATE
inlawrev-2252	512	3	section 279(c)(4)(a	LAW
inlawrev-2252	512	4	a taxable year	DATE
inlawrev-2252	513	1	1^^	CARDINAL
inlawrev-2252	513	2	annual	DATE
inlawrev-2252	514	1	^^^ h. section 279	ORG
inlawrev-2252	516	1	1.279-5(ex2	CARDINAL
inlawrev-2252	516	2	1 (1973	DATE
inlawrev-2252	518	1	279(cx3xa	CARDINAL
inlawrev-2252	521	1	1.279-5(d)(3	CARDINAL
inlawrev-2252	521	2	1973	DATE
inlawrev-2252	523	1	279(cx3)(bxi	CARDINAL
inlawrev-2252	526	1	112/d § 279(cx3xbxiii	MONEY
inlawrev-2252	527	1	113	CARDINAL
inlawrev-2252	528	1	301(cxl	TIME
inlawrev-2252	529	1	4	CARDINAL
inlawrev-2252	532	1	1.279-5	CARDINAL
inlawrev-2252	536	1	one	CARDINAL
inlawrev-2252	536	2	the three year	DATE
inlawrev-2252	538	1	119/d §	MONEY
inlawrev-2252	539	1	1977	DATE
inlawrev-2252	539	2	441 279	CARDINAL
inlawrev-2252	539	3	four	CARDINAL
inlawrev-2252	541	1	1-^	DATE
inlawrev-2252	542	1	house	ORG
inlawrev-2252	542	2	^^3	ORG
inlawrev-2252	543	1	1-^	DATE
inlawrev-2252	544	1	annual	DATE
inlawrev-2252	544	2	81	CARDINAL
inlawrev-2252	546	1	279(b)(1	CARDINAL
inlawrev-2252	550	1	1.279-3(b)(2	PERCENT
inlawrev-2252	550	2	1973	DATE
inlawrev-2252	551	1	treasury	ORG
inlawrev-2252	553	1	d.	NORP
inlawrev-2252	555	1	up to $5 million	MONEY
inlawrev-2252	556	1	122h.r	CARDINAL
inlawrev-2252	559	1	413	CARDINAL
inlawrev-2252	559	2	100	CARDINAL
inlawrev-2252	559	3	77	DATE
inlawrev-2252	563	1	124/d § 279(cx5xc	MONEY
inlawrev-2252	564	1	'25	DATE
inlawrev-2252	564	2	279(cx5xa	CARDINAL
inlawrev-2252	565	1	one	CARDINAL
inlawrev-2252	565	2	2-to-l	DATE
inlawrev-2252	565	3	section 279(bx4xa	LAW
inlawrev-2252	566	1	congress	ORG
inlawrev-2252	567	1	442	CARDINAL
inlawrev-2252	567	2	indiana	GPE
inlawrev-2252	568	1	annual	DATE
inlawrev-2252	568	2	three-year	DATE
inlawrev-2252	568	3	section 279(b)(5)(b	LAW
inlawrev-2252	569	1	^^'^	ORG
inlawrev-2252	569	2	the taxable year	DATE
inlawrev-2252	569	3	$100 million	MONEY
inlawrev-2252	569	4	$115 million	MONEY
inlawrev-2252	569	5	$80 million	MONEY
inlawrev-2252	570	1	$20 million	MONEY
inlawrev-2252	570	2	$100 million	MONEY
inlawrev-2252	570	3	$80 million	MONEY
inlawrev-2252	570	4	$35 million	MONEY
inlawrev-2252	570	5	$115 million	MONEY
inlawrev-2252	570	6	$80 million	MONEY
inlawrev-2252	571	1	annual	DATE
inlawrev-2252	571	2	$5 million	MONEY
inlawrev-2252	571	3	$4 million	MONEY
inlawrev-2252	571	4	$80 million	MONEY
inlawrev-2252	571	5	$5 million	MONEY
inlawrev-2252	571	6	$100 million	MONEY
inlawrev-2252	571	7	annual	DATE
inlawrev-2252	571	8	$1 million	MONEY
inlawrev-2252	572	1	j. taxable years of interest	ORG
inlawrev-2252	573	1	the last day	DATE
inlawrev-2252	573	2	annual	DATE
inlawrev-2252	573	3	section 279(d)(2	LAW
inlawrev-2252	573	4	126	CARDINAL
inlawrev-2252	574	1	127	CARDINAL
inlawrev-2252	574	2	279(cx5)(c	PERSON
inlawrev-2252	575	1	annual	DATE
inlawrev-2252	575	2	annual	DATE
inlawrev-2252	575	3	annual	DATE
inlawrev-2252	578	1	1.279-5(gxlxiii	DATE
inlawrev-2252	578	2	1973	DATE
inlawrev-2252	580	1	128	CARDINAL
inlawrev-2252	580	2	1.279-5(gx2	CARDINAL
inlawrev-2252	582	1	279(dxl	DATE
inlawrev-2252	585	1	1.279-5(b)(2xii	CARDINAL
inlawrev-2252	585	2	1973	DATE
inlawrev-2252	586	1	1977	DATE
inlawrev-2252	586	2	443	CARDINAL
inlawrev-2252	586	3	indebtedness.^"^*^ k.	PERSON
inlawrev-2252	586	4	all subsequent years	DATE
inlawrev-2252	588	1	first	ORDINAL
inlawrev-2252	589	1	the first year	DATE
inlawrev-2252	590	1	second	ORDINAL
inlawrev-2252	590	2	annual	DATE
inlawrev-2252	590	3	three consecutive years	DATE
inlawrev-2252	591	1	all subsequent years	DATE
inlawrev-2252	592	1	^^~	ORG
inlawrev-2252	592	2	third	ORDINAL
inlawrev-2252	593	1	less than 5%	PERCENT
inlawrev-2252	594	1	fourth	ORDINAL
inlawrev-2252	598	1	1.279-5(b)(4	DATE
inlawrev-2252	598	2	2 (1973	DATE
inlawrev-2252	600	1	279(d)(4	CARDINAL
inlawrev-2252	602	1	552	CARDINAL
inlawrev-2252	602	2	67	CARDINAL
inlawrev-2252	602	3	142	CARDINAL
inlawrev-2252	604	1	368	CARDINAL
inlawrev-2252	604	2	section 279	LAW
inlawrev-2252	606	1	279(d)(3	TIME
inlawrev-2252	608	1	133	CARDINAL
inlawrev-2252	609	1	134	CARDINAL
inlawrev-2252	610	1	135	CARDINAL
inlawrev-2252	611	1	136	CARDINAL
inlawrev-2252	612	1	444	CARDINAL
inlawrev-2252	612	2	indiana	GPE
inlawrev-2252	613	1	10:419	CARDINAL
inlawrev-2252	613	2	the three years	DATE
inlawrev-2252	614	1	^^'^	ORG
inlawrev-2252	616	1	annual	DATE
inlawrev-2252	616	2	the particular day	DATE
inlawrev-2252	619	1	^^^ m.	PERSON
inlawrev-2252	621	1	1969	DATE
inlawrev-2252	621	2	section 279	LAW
inlawrev-2252	621	3	october 9, 1969	DATE
inlawrev-2252	622	1	862	CARDINAL
inlawrev-2252	623	1	crockett & ashwell	ORG
inlawrev-2252	623	2	13	CARDINAL
inlawrev-2252	624	1	l. rev	PERSON
inlawrev-2252	624	2	37,	PERCENT
inlawrev-2252	624	3	40	DATE
inlawrev-2252	624	4	1974	DATE
inlawrev-2252	625	1	$5 million	MONEY
inlawrev-2252	625	2	section 279(axl	LAW
inlawrev-2252	628	1	1.279-3(g	CARDINAL
inlawrev-2252	628	2	1973	DATE
inlawrev-2252	629	1	138i.r.c	CARDINAL
inlawrev-2252	634	1	1.279-3(b	CARDINAL
inlawrev-2252	634	2	1973	DATE
inlawrev-2252	635	1	1.279-6	CARDINAL
inlawrev-2252	637	1	140i.r.c	CARDINAL
inlawrev-2252	638	1	279(h)(1	CARDINAL
inlawrev-2252	639	1	141	CARDINAL
inlawrev-2252	640	1	1977	DATE
inlawrev-2252	640	2	445	CARDINAL
inlawrev-2252	641	1	october 9, 1969	DATE
inlawrev-2252	641	2	at least 50%	PERCENT
inlawrev-2252	641	3	october 9, 1969	DATE
inlawrev-2252	642	1	80%	PERCENT
inlawrev-2252	643	1	0	CARDINAL
inlawrev-2252	643	2	section 279(j	LAW
inlawrev-2252	644	1	section 385	LAW
inlawrev-2252	645	1	treasury	ORG
inlawrev-2252	645	2	section 279	LAW
inlawrev-2252	645	3	section 385	LAW
inlawrev-2252	646	1	section 385	LAW
inlawrev-2252	646	2	section 279	LAW
inlawrev-2252	646	3	section 385	LAW
inlawrev-2252	646	4	section 385	LAW
inlawrev-2252	647	1	section 279	LAW
inlawrev-2252	647	2	section 279	LAW
inlawrev-2252	651	1	552	CARDINAL
inlawrev-2252	651	2	67	CARDINAL
inlawrev-2252	651	3	144	CARDINAL
inlawrev-2252	654	1	1.279-7 (	PERCENT
inlawrev-2252	656	1	385	CARDINAL
inlawrev-2252	656	2	section 279	LAW
inlawrev-2252	657	1	bittker & eustice	ORG
inlawrev-2252	657	2	10	CARDINAL
inlawrev-2252	657	3	4-19	CARDINAL
inlawrev-2252	657	4	27	CARDINAL
inlawrev-2252	658	1	39	CARDINAL
inlawrev-2252	659	1	446	CARDINAL
inlawrev-2252	659	2	indiana	GPE
inlawrev-2252	659	3	10:419	CARDINAL
inlawrev-2252	661	1	up to $5 million	MONEY
inlawrev-2252	661	2	$60 to $70 million	MONEY
inlawrev-2252	662	1	section 279	LAW
inlawrev-2252	663	1	section 385	LAW
inlawrev-2252	663	2	treasury	ORG
inlawrev-2252	663	3	treasury	ORG
inlawrev-2252	664	1	150	CARDINAL
inlawrev-2252	664	2	$5 million	MONEY
inlawrev-2252	665	1	section 279	LAW
inlawrev-2252	666	1	section 279(b)(2	LAW
inlawrev-2252	672	1	368	CARDINAL
inlawrev-2252	672	2	sandberg	PERSON
inlawrev-2252	672	3	supra	PERSON
inlawrev-2252	672	4	11	CARDINAL
inlawrev-2252	672	5	crockett	PERSON
inlawrev-2252	672	6	supra	PERSON
inlawrev-2252	672	7	5	CARDINAL
inlawrev-2252	673	1	76	CARDINAL
inlawrev-2252	674	1	$5 million	MONEY
inlawrev-2252	674	2	section 279	LAW
inlawrev-2252	674	3	$5 million	MONEY
inlawrev-2252	675	1	56	CARDINAL
inlawrev-2252	675	2	67	CARDINAL
inlawrev-2252	676	1	131	CARDINAL
inlawrev-2252	679	1	1.279-3(c)(2	CARDINAL
inlawrev-2252	679	2	1973	DATE
inlawrev-2252	680	1	treasury	ORG
inlawrev-2252	680	2	5%	PERCENT
inlawrev-2252	681	1	1977	DATE
inlawrev-2252	681	2	447	CARDINAL
inlawrev-2252	683	1	the year ending	DATE
inlawrev-2252	684	1	vi	PERSON
inlawrev-2252	684	2	section 279	LAW
inlawrev-2252	684	3	section 279	LAW
inlawrev-2252	684	4	$80 to $100 million	MONEY
inlawrev-2252	687	1	$5 million	MONEY
inlawrev-2252	687	2	section 279	LAW
inlawrev-2252	687	3	two	CARDINAL
inlawrev-2252	687	4	section 368	LAW
inlawrev-2252	687	5	$5 million	MONEY
inlawrev-2252	688	1	7%	PERCENT
inlawrev-2252	688	2	$5 million	MONEY
inlawrev-2252	688	3	no more than $70 million	MONEY
inlawrev-2252	689	1	approximately $87.5 million	MONEY
inlawrev-2252	691	1	ftc	ORG
inlawrev-2252	691	2	1975	DATE
inlawrev-2252	691	3	prior and subsequent years	DATE
inlawrev-2252	692	1	section 279	LAW
inlawrev-2252	693	1	annual	DATE
inlawrev-2252	693	2	the securities and exchange commission	ORG
inlawrev-2252	693	3	a given year	DATE
inlawrev-2252	694	1	40	CARDINAL
inlawrev-2252	694	2	sec	ORG
inlawrev-2252	695	1	1974	DATE
inlawrev-2252	696	1	david penn	PERSON
inlawrev-2252	696	2	bureau of economics	ORG
inlawrev-2252	696	3	james dalton	PERSON
inlawrev-2252	696	4	southern illinois university	ORG
inlawrev-2252	697	1	dalton & penn	ORG
inlawrev-2252	697	2	7	CARDINAL
inlawrev-2252	697	3	l. & econ	ORG
inlawrev-2252	698	1	rev	PERSON
inlawrev-2252	698	2	75, 77	DATE
inlawrev-2252	698	3	1974	DATE
inlawrev-2252	699	1	the bureau of economics	ORG
inlawrev-2252	700	1	ftc economic report	ORG
inlawrev-2252	700	2	nine	CARDINAL
inlawrev-2252	700	3	87	CARDINAL
inlawrev-2252	700	4	1972	DATE
inlawrev-2252	701	1	nine	CARDINAL
inlawrev-2252	702	1	millions	CARDINAL
inlawrev-2252	702	2	64	CARDINAL
inlawrev-2252	702	3	62 4,471.3	CARDINAL
inlawrev-2252	702	4	448	CARDINAL
inlawrev-2252	702	5	indiana	GPE
inlawrev-2252	704	1	10:419	CARDINAL
inlawrev-2252	704	2	federal trade commission	ORG
inlawrev-2252	704	3	the years 1969 through 1974	DATE
inlawrev-2252	704	4	year 1969 1970	DATE
inlawrev-2252	704	5	1971 1972	DATE
inlawrev-2252	704	6	1973	DATE
inlawrev-2252	704	7	1974^	CARDINAL
inlawrev-2252	704	8	$10 million	MONEY
inlawrev-2252	705	1	6/	CARDINAL
inlawrev-2252	705	2	1974	DATE
inlawrev-2252	707	1	346	CARDINAL
inlawrev-2252	707	2	$8,161.2 million	MONEY
inlawrev-2252	707	3	the period 19481974	DATE
inlawrev-2252	708	1	1969	DATE
inlawrev-2252	710	1	196970	DATE
inlawrev-2252	710	2	cambodian	NORP
inlawrev-2252	712	1	between 1972 and 1973	DATE
inlawrev-2252	713	1	nixon	PERSON
inlawrev-2252	713	2	american	NORP
inlawrev-2252	713	3	1974	DATE
inlawrev-2252	716	1	1974	DATE
inlawrev-2252	716	2	3.6%	PERCENT
inlawrev-2252	716	3	$50 to $100 million-plus	MONEY
inlawrev-2252	717	1	the year 1973	DATE
inlawrev-2252	717	2	1974	DATE
inlawrev-2252	717	3	42%	PERCENT
inlawrev-2252	717	4	1973	DATE
inlawrev-2252	717	5	1974	DATE
inlawrev-2252	717	6	1973.1^"^	CARDINAL
inlawrev-2252	717	7	1972	DATE
inlawrev-2252	717	8	1.4%	PERCENT
inlawrev-2252	717	9	ftc	ORG
inlawrev-2252	718	1	112	CARDINAL
inlawrev-2252	718	2	12	CARDINAL
inlawrev-2252	718	3	1975	DATE
inlawrev-2252	718	4	ftc	ORG
inlawrev-2252	719	1	17	CARDINAL
inlawrev-2252	719	2	7	CARDINAL
inlawrev-2252	719	3	157	CARDINAL
inlawrev-2252	719	4	109	CARDINAL
inlawrev-2252	721	1	1977	DATE
inlawrev-2252	721	2	449	CARDINAL
inlawrev-2252	721	3	$50 to $100 million	MONEY
inlawrev-2252	721	4	section 279	LAW
inlawrev-2252	721	5	recent years	DATE
inlawrev-2252	722	1	between 1972 and 1974	DATE
inlawrev-2252	722	2	roughly 75%	PERCENT
inlawrev-2252	722	3	less than $1 million	MONEY
inlawrev-2252	723	1	one	CARDINAL
inlawrev-2252	723	2	section 279	LAW
inlawrev-2252	724	1	1971	DATE
inlawrev-2252	724	2	two years	DATE
inlawrev-2252	724	3	section 279	LAW
inlawrev-2252	725	1	146	CARDINAL
inlawrev-2252	725	2	145	CARDINAL
inlawrev-2252	725	3	mergers.i^^	ORG
inlawrev-2252	725	4	1973	DATE
inlawrev-2252	726	1	145	CARDINAL
inlawrev-2252	726	2	january 1973	DATE
inlawrev-2252	727	1	ftc	ORG
inlawrev-2252	728	1	3	CARDINAL
inlawrev-2252	728	2	6	CARDINAL
inlawrev-2252	728	3	1973	DATE
inlawrev-2252	728	4	ftc	ORG
inlawrev-2252	729	1	tliis fi^re	PERSON
inlawrev-2252	729	2	1973	DATE
inlawrev-2252	729	3	1974	DATE
inlawrev-2252	731	1	1972	DATE
inlawrev-2252	731	2	2.5%	PERCENT
inlawrev-2252	731	3	$50 to $100 million-plus	MONEY
inlawrev-2252	732	1	$1 million	MONEY
inlawrev-2252	732	2	1972 through 1974	DATE
inlawrev-2252	732	3	78.3%	PERCENT
inlawrev-2252	732	4	1974	DATE
inlawrev-2252	732	5	1975	DATE
inlawrev-2252	732	6	ftc	ORG
inlawrev-2252	732	7	supra	PERSON
inlawrev-2252	732	8	155	CARDINAL
inlawrev-2252	732	9	17	CARDINAL
inlawrev-2252	732	10	7	CARDINAL
inlawrev-2252	732	11	82.2%	PERCENT
inlawrev-2252	732	12	1973	DATE
inlawrev-2252	732	13	1974	DATE
inlawrev-2252	732	14	ftc	ORG
inlawrev-2252	733	1	15	CARDINAL
inlawrev-2252	733	2	7	CARDINAL
inlawrev-2252	733	3	73.9%	PERCENT
inlawrev-2252	734	1	1973	DATE
inlawrev-2252	734	2	ftc	ORG
inlawrev-2252	734	3	supra	PERSON
inlawrev-2252	734	4	158	CARDINAL
inlawrev-2252	734	5	3	CARDINAL
inlawrev-2252	734	6	6	CARDINAL
inlawrev-2252	735	1	1972	DATE
inlawrev-2252	736	1	1973	DATE
inlawrev-2252	736	2	years	DATE
inlawrev-2252	736	3	annual	DATE
inlawrev-2252	736	4	the securities and exchange commission	ORG
inlawrev-2252	736	5	3,712	CARDINAL
inlawrev-2252	736	6	1972	DATE
inlawrev-2252	736	7	3,645	CARDINAL
inlawrev-2252	736	8	1969	DATE
inlawrev-2252	736	9	1972	DATE
inlawrev-2252	736	10	$82.5 billion	MONEY
inlawrev-2252	736	11	1969	DATE
inlawrev-2252	737	1	between 1969 and 1972	DATE
inlawrev-2252	738	1	1972	DATE
inlawrev-2252	739	1	38	CARDINAL
inlawrev-2252	739	2	sec	ORG
inlawrev-2252	739	3	163-66	CARDINAL
inlawrev-2252	739	4	1972	DATE
inlawrev-2252	741	1	13	CARDINAL
inlawrev-2252	741	2	145	CARDINAL
inlawrev-2252	742	1	146	CARDINAL
inlawrev-2252	742	2	ray garrett	PERSON
inlawrev-2252	742	3	jr.	PERSON
inlawrev-2252	742	4	securities and exchange commission	ORG
inlawrev-2252	742	5	april 30, 1974	DATE
inlawrev-2252	742	6	j. wiesen	GPE
inlawrev-2252	742	7	97-99	PERCENT
inlawrev-2252	742	8	1975	DATE
inlawrev-2252	743	1	16239	DATE
inlawrev-2252	743	2	sec	ORG
inlawrev-2252	743	3	165	CARDINAL
inlawrev-2252	743	4	1973	DATE
inlawrev-2252	744	1	450	CARDINAL
inlawrev-2252	744	2	indiana	GPE
inlawrev-2252	744	3	10:419	CARDINAL
inlawrev-2252	744	4	the next few decades	DATE
inlawrev-2252	746	1	between the years 1973 and 1974	DATE
inlawrev-2252	747	1	the securities and exchange commission	ORG
inlawrev-2252	747	2	roughly 2.6%	PERCENT
inlawrev-2252	747	3	$10.5 billion	MONEY
inlawrev-2252	747	4	1973	DATE
inlawrev-2252	748	1	^^'^	ORG
inlawrev-2252	748	2	fiscal year 1974	DATE
inlawrev-2252	748	3	roughly 12.5%	PERCENT
inlawrev-2252	748	4	$12.2 billion	MONEY
inlawrev-2252	748	5	sale.^^^	PERSON
inlawrev-2252	748	6	section 279	LAW
inlawrev-2252	749	1	congress	ORG
inlawrev-2252	752	1	$5 million	MONEY
inlawrev-2252	752	2	section 279	LAW
inlawrev-2252	753	1	section 279	LAW
inlawrev-2252	753	2	500	CARDINAL
inlawrev-2252	753	3	the united states	GPE
inlawrev-2252	753	4	65%	PERCENT
inlawrev-2252	753	5	79%	PERCENT
inlawrev-2252	753	6	76%	PERCENT
inlawrev-2252	754	1	malley	ORG
inlawrev-2252	754	2	500	CARDINAL
inlawrev-2252	754	3	may 1974	DATE
inlawrev-2252	754	4	231	CARDINAL
inlawrev-2252	755	1	1975	DATE
inlawrev-2252	756	1	16439	DATE
inlawrev-2252	756	2	sec ann.	PERSON
inlawrev-2252	756	3	165	CARDINAL
inlawrev-2252	756	4	22	CARDINAL
inlawrev-2252	756	5	1973	DATE
inlawrev-2252	757	1	16540	DATE
inlawrev-2252	757	2	sec	ORG
inlawrev-2252	758	1	169	CARDINAL
inlawrev-2252	758	2	21	CARDINAL
inlawrev-2252	758	3	1974	DATE
inlawrev-2252	759	1	i665ge surrey et al.	PERSON
inlawrev-2252	759	2	36	CARDINAL
inlawrev-2252	759	3	239-99	CARDINAL
inlawrev-2252	759	4	341	CARDINAL
inlawrev-2252	759	5	supra	PERSON
inlawrev-2252	759	6	5	CARDINAL
inlawrev-2252	759	7	256	CARDINAL
inlawrev-2252	760	1	nine	CARDINAL
inlawrev-2252	760	2	154	CARDINAL
inlawrev-2252	760	3	j. butters	PERSON
inlawrev-2252	760	4	j. linter	ORG
inlawrev-2252	760	5	w. cary	PERSON
inlawrev-2252	760	6	1951	DATE
inlawrev-2252	761	1	h. goldschmid	PERSON
inlawrev-2252	761	2	h. mann	PERSON
inlawrev-2252	761	3	j. weston	PERSON
inlawrev-2252	761	4	1974	DATE
inlawrev-2252	762	1	1977	DATE
inlawrev-2252	762	2	451	CARDINAL
inlawrev-2252	764	1	section 279	LAW
inlawrev-2252	765	1	enactment.^^^	DATE
inlawrev-2252	766	1	section 279	LAW
inlawrev-2252	767	1	one year	DATE
inlawrev-2252	768	1	279(d)(3	CARDINAL
inlawrev-2252	768	2	congress	ORG
inlawrev-2252	769	1	279	CARDINAL
inlawrev-2252	769	2	385	CARDINAL
inlawrev-2252	770	1	144	CARDINAL
inlawrev-2252	771	1	1969	DATE
inlawrev-2252	772	1	1212	CARDINAL
inlawrev-2252	772	2	the prior three years'	DATE
inlawrev-2252	773	1	the first half of 1970	DATE
inlawrev-2252	773	2	33%	PERCENT
inlawrev-2252	773	3	the same period	DATE
inlawrev-2252	773	4	two-fold	CARDINAL
inlawrev-2252	773	5	1969	DATE
inlawrev-2252	774	1	ulin	PERSON
inlawrev-2252	774	2	9-11	CARDINAL
inlawrev-2252	774	3	w. mishkin ed	PERSON
inlawrev-2252	774	4	1972	DATE
inlawrev-2252	779	1	appendix a.	PERSON
inlawrev-2252	780	1	section 1212	LAW
inlawrev-2252	780	2	section 279	LAW
inlawrev-2252	780	3	6	CARDINAL
inlawrev-2252	781	1	philip hart's	PERSON
inlawrev-2252	781	2	s. 3832	PERSON
inlawrev-2252	781	3	92d	CARDINAL
inlawrev-2252	781	4	2d	CARDINAL
inlawrev-2252	782	1	118	CARDINAL
inlawrev-2252	784	1	24928	DATE
inlawrev-2252	784	2	1972	DATE
inlawrev-2252	785	1	blake	ORG
inlawrev-2252	785	2	h. goldschmid	PERSON
inlawrev-2252	785	3	h. mann	PERSON
inlawrev-2252	785	4	j. weston	PERSON
inlawrev-2252	785	5	340	CARDINAL
inlawrev-2252	785	6	1974	DATE
inlawrev-2252	786	1	452	CARDINAL
inlawrev-2252	786	2	indiana	GPE
inlawrev-2252	788	1	100%	PERCENT
inlawrev-2252	788	2	1	CARDINAL
inlawrev-2252	788	3	1 k	QUANTITY
inlawrev-2252	788	4	1	CARDINAL
inlawrev-2252	789	1	1	CARDINAL
inlawrev-2252	789	2	1	CARDINAL
inlawrev-2252	789	3	s. aa	ORG
inlawrev-2252	790	1	2	CARDINAL
inlawrev-2252	790	2	4	CARDINAL
inlawrev-2252	790	3	arnold reisman	PERSON
inlawrev-2252	790	4	a. reisman	PERSON
inlawrev-2252	790	5	1971	DATE
inlawrev-2252	791	1	second	ORDINAL
inlawrev-2252	793	1	walter gellhorn	PERSON
inlawrev-2252	793	2	wolfgang friedman	PERSON
inlawrev-2252	793	3	columbia university law school	ORG
inlawrev-2252	793	4	donald warden	PERSON
inlawrev-2252	793	5	sanford sarasohn of	ORG
inlawrev-2252	793	6	st.	GPE
inlawrev-2252	793	7	louis university	ORG
inlawrev-2252	793	8	robert hellawell	PERSON
inlawrev-2252	793	9	william young	PERSON
inlawrev-2252	793	10	george cooper	PERSON
inlawrev-2252	793	11	richard stone	PERSON
inlawrev-2252	793	12	kellis parker	PERSON
inlawrev-2252	793	13	columbia university	ORG
inlawrev-2252	793	14	walter leonard	PERSON
inlawrev-2252	793	15	harvard university	ORG
inlawrev-2252	793	16	alan ruben	PERSON
inlawrev-2252	793	17	stephen werber	PERSON
inlawrev-2252	793	18	david goshien	PERSON
inlawrev-2252	793	19	hyman cohen	PERSON
inlawrev-2252	793	20	carrol sierk	ORG
inlawrev-2252	793	21	william tabac	PERSON
inlawrev-2252	793	22	cleveland state university	ORG
inlawrev-2252	793	23	david	PERSON
inlawrev-2252	793	24	indiana university	ORG
inlawrev-2252	793	25	laurie leader	PERSON
inlawrev-2252	793	26	cleveland state university	ORG
inlawrev-2252	793	27	charles donegan	PERSON
inlawrev-2252	793	28	howard university	ORG
inlawrev-2252	793	29	adrian kragen	PERSON
inlawrev-2252	793	30	lawrence stone	PERSON
inlawrev-2252	793	31	john mcnulty	PERSON
inlawrev-2252	793	32	university of california berkeley	ORG
inlawrev-2252	794	1	dr.	PERSON
inlawrev-2252	794	2	arnold reisman	PERSON
inlawrev-2252	794	3	western reserve university	ORG
inlawrev-2252	796	1	1977	DATE
inlawrev-2252	796	2	453	CARDINAL
inlawrev-2252	796	3	1	CARDINAL
inlawrev-2252	796	4	1	CARDINAL
inlawrev-2252	796	5	2	CARDINAL
inlawrev-2252	796	6	1	CARDINAL
inlawrev-2252	796	7	1	CARDINAL
inlawrev-2252	796	8	1	CARDINAL
inlawrev-2252	796	9	2	CARDINAL
inlawrev-2252	796	10	1	CARDINAL
inlawrev-2252	796	11	1	CARDINAL
inlawrev-2252	796	12	1 1	CARDINAL
inlawrev-2252	796	13	1	CARDINAL
inlawrev-2252	796	14	3	CARDINAL
inlawrev-2252	797	1	1	CARDINAL
inlawrev-2252	797	2	only four	CARDINAL
inlawrev-2252	799	1	454	CARDINAL
inlawrev-2252	799	2	indiana	GPE
inlawrev-2252	800	1	10:419	CARDINAL
inlawrev-2252	801	1	+ l e +	DATE
inlawrev-2252	801	2	4	CARDINAL
inlawrev-2252	801	3	3.3-5.1r	CARDINAL
inlawrev-2252	801	4	only one	CARDINAL
inlawrev-2252	802	1	years	DATE
inlawrev-2252	803	1	5	CARDINAL
inlawrev-2252	803	2	7.4	CARDINAL
inlawrev-2252	807	1	5	CARDINAL
inlawrev-2252	807	2	t^^	DATE
inlawrev-2252	813	1	j a. reisman	PERSON
inlawrev-2252	813	2	1971	DATE
inlawrev-2252	814	1	b.	PERSON
inlawrev-2252	815	1	1969	DATE
inlawrev-2252	815	2	section 1212	LAW
inlawrev-2252	815	3	the prior three years'	DATE
inlawrev-2252	815	4	90 days	DATE
inlawrev-2252	816	1	19771	DATE
inlawrev-2252	816	2	455	CARDINAL
inlawrev-2252	836	1	years	DATE
inlawrev-2252	836	2	annual	DATE
inlawrev-2252	838	1	25	CARDINAL
inlawrev-2252	838	2	1972	DATE
inlawrev-2252	839	1	d.	NORP
inlawrev-2252	840	1	456	CARDINAL
inlawrev-2252	840	2	indiana	GPE
inlawrev-2252	842	1	prior tax years	DATE
inlawrev-2252	843	1	years	DATE
inlawrev-2252	844	1	years	DATE
inlawrev-2252	846	1	5	CARDINAL
inlawrev-2252	848	1	e"^^	PERSON
inlawrev-2252	848	2	6)^	CARDINAL
inlawrev-2252	851	1	8)	CARDINAL
inlawrev-2252	851	2	6	CARDINAL
inlawrev-2252	851	3	first	ORDINAL
inlawrev-2252	851	4	6	CARDINAL
inlawrev-2252	852	1	second	ORDINAL
inlawrev-2252	853	1	third	ORDINAL
inlawrev-2252	854	1	167	CARDINAL
inlawrev-2252	855	1	e.	PERSON
inlawrev-2252	855	2	the year	DATE
inlawrev-2252	855	3	0	CARDINAL
inlawrev-2252	856	1	6	CARDINAL
inlawrev-2252	857	1	the transaction year	DATE
inlawrev-2252	857	2	fifth	ORDINAL
inlawrev-2252	857	3	6	CARDINAL
inlawrev-2252	857	4	the first year	DATE
inlawrev-2252	858	1	lq	ORG
inlawrev-2252	858	2	the year	DATE
inlawrev-2252	859	1	381	CARDINAL
inlawrev-2252	859	2	later years	DATE
inlawrev-2252	860	1	382	CARDINAL
inlawrev-2252	861	1	1 977	CARDINAL
inlawrev-2252	861	2	457	CARDINAL
inlawrev-2252	861	3	r.	NORP
inlawrev-2252	861	4	fourth	ORDINAL
inlawrev-2252	861	5	the beginning of the year	DATE
inlawrev-2252	862	1	fifth	ORDINAL
inlawrev-2252	862	2	annual	DATE
inlawrev-2252	862	3	the year	DATE
inlawrev-2252	862	4	the year	DATE
inlawrev-2252	862	5	fifth	ORDINAL
inlawrev-2252	862	6	zero	CARDINAL
inlawrev-2252	862	7	sixth	ORDINAL
inlawrev-2252	862	8	annual	DATE
inlawrev-2252	863	1	seventh	ORDINAL
inlawrev-2252	863	2	annual	DATE
inlawrev-2252	864	1	6	CARDINAL
inlawrev-2252	865	1	6	CARDINAL
inlawrev-2252	865	2	r.	NORP
inlawrev-2252	865	3	6	CARDINAL
inlawrev-2252	867	1	6	CARDINAL
inlawrev-2252	868	1	4	CARDINAL
inlawrev-2252	871	1	9	CARDINAL
inlawrev-2252	872	1	458	CARDINAL
inlawrev-2252	872	2	indiana	GPE
inlawrev-2252	873	1	10:419 pm	TIME
inlawrev-2252	878	1	annual	DATE
inlawrev-2252	882	1	7	CARDINAL
inlawrev-2252	891	1	wrp	ORG
inlawrev-2252	893	1	9	CARDINAL
inlawrev-2252	894	1	pj b^	PERSON
inlawrev-2252	894	2	1 + t^	QUANTITY
inlawrev-2252	896	1	1 t'^	CARDINAL
inlawrev-2252	900	1	1 t^	QUANTITY
inlawrev-2252	900	2	10	CARDINAL
inlawrev-2252	900	3	11	CARDINAL
inlawrev-2252	900	4	11.1-2.10r	CARDINAL
inlawrev-2252	901	1	12	CARDINAL
inlawrev-2252	901	2	14.2-2.6r	CARDINAL
inlawrev-2252	901	3	1977	DATE
inlawrev-2252	901	4	4x4	CARDINAL
inlawrev-2252	901	5	770a	WORK_OF_ART
inlawrev-2252	901	6	459	CARDINAL
inlawrev-2252	907	1	10	CARDINAL
inlawrev-2252	907	2	first	ORDINAL
inlawrev-2252	908	1	zero	CARDINAL
inlawrev-2252	909	1	first	ORDINAL
inlawrev-2252	910	1	second	ORDINAL
inlawrev-2252	911	1	third	ORDINAL
inlawrev-2252	911	2	annual	DATE
inlawrev-2252	912	1	fourth	ORDINAL
inlawrev-2252	913	1	10	CARDINAL
inlawrev-2252	914	1	annual	DATE
inlawrev-2252	915	1	third	ORDINAL
inlawrev-2252	915	2	10	CARDINAL
inlawrev-2252	916	1	460	CARDINAL
inlawrev-2252	916	2	indiana	GPE
inlawrev-2252	917	1	10:419	CARDINAL
inlawrev-2252	917	2	r. =	PERSON
inlawrev-2252	918	1	1	CARDINAL
inlawrev-2252	918	2	1	CARDINAL
inlawrev-2252	919	1	rgl t r.i + rjl t (	PERSON
inlawrev-2252	919	2	first	ORDINAL
inlawrev-2252	920	1	i^^	CARDINAL
inlawrev-2252	920	2	1	CARDINAL
inlawrev-2252	920	3	2	CARDINAL
inlawrev-2252	920	4	first	ORDINAL
inlawrev-2252	921	1	3	CARDINAL
inlawrev-2252	921	2	rd	ORG
inlawrev-2252	921	3	4	CARDINAL
inlawrev-2252	921	4	4	CARDINAL
inlawrev-2252	921	5	2	CARDINAL
inlawrev-2252	922	1	5	CARDINAL
inlawrev-2252	922	2	gijp gxtt^	PERSON
inlawrev-2252	922	3	greater than zero	CARDINAL
inlawrev-2252	922	4	1977	DATE
inlawrev-2252	922	5	461	CARDINAL
inlawrev-2252	922	6	50%	PERCENT
inlawrev-2252	922	7	r.	NORP
inlawrev-2252	922	8	6	CARDINAL
inlawrev-2252	922	9	r.	NORP
inlawrev-2252	922	10	7	CARDINAL
inlawrev-2252	922	11	less than one-half	CARDINAL
inlawrev-2252	922	12	approximately 50%	PERCENT