id	sid	eid	entity	type
inlawrev-2268	1	1	indiana	GPE
inlawrev-2268	1	2	one	CARDINAL
inlawrev-2268	2	1	one	CARDINAL
inlawrev-2268	3	1	future years	DATE
inlawrev-2268	7	1	first	ORDINAL
inlawrev-2268	10	1	the tax reform act of	LAW
inlawrev-2268	10	2	1976	DATE
inlawrev-2268	11	1	i.	PERSON
inlawrev-2268	11	2	years	DATE
inlawrev-2268	12	1	five-year	DATE
inlawrev-2268	14	1	congress	ORG
inlawrev-2268	16	1	a taxable year	DATE
inlawrev-2268	16	2	year	DATE
inlawrev-2268	16	3	1202	DATE
inlawrev-2268	18	1	the tax reform act of	LAW
inlawrev-2268	18	2	1976	DATE
inlawrev-2268	18	3	seven years	DATE
inlawrev-2268	18	4	nine years	DATE
inlawrev-2268	20	1	prior years	DATE
inlawrev-2268	21	1	d.	NORP
inlawrev-2268	21	2	a. greenhill & a. brown	ORG
inlawrev-2268	22	1	the tax reform act of	LAW
inlawrev-2268	22	2	1976	DATE
inlawrev-2268	22	3	16-17	CARDINAL
inlawrev-2268	22	4	1976	DATE
inlawrev-2268	23	1	980	CARDINAL
inlawrev-2268	23	2	indiana	GPE
inlawrev-2268	24	1	years	DATE
inlawrev-2268	24	2	years	DATE
inlawrev-2268	25	1	annual	DATE
inlawrev-2268	26	1	years	DATE
inlawrev-2268	26	2	years	DATE
inlawrev-2268	28	1	congress	ORG
inlawrev-2268	31	1	1954	DATE
inlawrev-2268	31	2	section 269	LAW
inlawrev-2268	34	1	1954	DATE
inlawrev-2268	34	2	congress	ORG
inlawrev-2268	34	3	83d	CARDINAL
inlawrev-2268	34	4	2d	CARDINAL
inlawrev-2268	35	1	27	CARDINAL
inlawrev-2268	35	2	1954	DATE
inlawrev-2268	35	3	u.s.	GPE
inlawrev-2268	37	1	4017	CARDINAL
inlawrev-2268	37	2	4052	DATE
inlawrev-2268	40	1	the additional year	DATE
inlawrev-2268	42	1	i]n	DATE
inlawrev-2268	44	1	269	CARDINAL
inlawrev-2268	44	2	•see	ORG
inlawrev-2268	44	3	ridge coal co.	ORG
inlawrev-2268	44	4	v. patterson	PERSON
inlawrev-2268	44	5	264	CARDINAL
inlawrev-2268	44	6	713	CARDINAL
inlawrev-2268	44	7	5th	ORDINAL
inlawrev-2268	44	8	361	CARDINAL
inlawrev-2268	44	9	816	CARDINAL
inlawrev-2268	44	10	1959	DATE
inlawrev-2268	45	1	293	CARDINAL
inlawrev-2268	45	2	465	CARDINAL
inlawrev-2268	45	3	1935	DATE
inlawrev-2268	46	1	1977	DATE
inlawrev-2268	46	2	981	CARDINAL
inlawrev-2268	48	1	congress	ORG
inlawrev-2268	48	2	section 269	LAW
inlawrev-2268	49	1	1954	DATE
inlawrev-2268	49	2	congress	ORG
inlawrev-2268	49	3	section 382	LAW
inlawrev-2268	50	1	two	CARDINAL
inlawrev-2268	51	1	1	CARDINAL
inlawrev-2268	51	2	ten	CARDINAL
inlawrev-2268	51	3	fifty	CARDINAL
inlawrev-2268	51	4	2	CARDINAL
inlawrev-2268	51	5	3	CARDINAL
inlawrev-2268	51	6	41	CARDINAL
inlawrev-2268	54	1	scroll, inc.	ORG
inlawrev-2268	55	1	447	CARDINAL
inlawrev-2268	55	2	612	CARDINAL
inlawrev-2268	55	3	5th	ORDINAL
inlawrev-2268	55	4	1971	DATE
inlawrev-2268	57	1	younker bros.	ORG
inlawrev-2268	58	1	v. united states	GPE
inlawrev-2268	58	2	318	CARDINAL
inlawrev-2268	58	3	f. supp	PERSON
inlawrev-2268	59	1	202	CARDINAL
inlawrev-2268	59	2	s.d.	GPE
inlawrev-2268	59	3	iowa	GPE
inlawrev-2268	59	4	1970	DATE
inlawrev-2268	59	5	d'arcy-macmanus & masius, inc.	ORG
inlawrev-2268	60	1	63	CARDINAL
inlawrev-2268	60	2	440	CARDINAL
inlawrev-2268	60	3	1975	DATE
inlawrev-2268	60	4	stange co.	ORG
inlawrev-2268	60	5	36	CARDINAL
inlawrev-2268	61	1	31	DATE
inlawrev-2268	61	2	1977	DATE
inlawrev-2268	61	3	buick co.	ORG
inlawrev-2268	61	4	35	CARDINAL
inlawrev-2268	62	1	1359	CARDINAL
inlawrev-2268	62	2	1976	DATE
inlawrev-2268	63	1	3	CARDINAL
inlawrev-2268	63	2	42	DATE
inlawrev-2268	65	1	1954	DATE
inlawrev-2268	65	2	1976	DATE
inlawrev-2268	66	1	section 382(a	LAW
inlawrev-2268	67	1	1	CARDINAL
inlawrev-2268	68	1	one	CARDINAL
inlawrev-2268	68	2	2	CARDINAL
inlawrev-2268	68	3	at least 50	CARDINAL
inlawrev-2268	68	4	year	DATE
inlawrev-2268	68	5	303	CARDINAL
inlawrev-2268	68	6	years	DATE
inlawrev-2268	68	7	year	DATE
inlawrev-2268	68	8	years	DATE
inlawrev-2268	68	9	year	DATE
inlawrev-2268	68	10	years	DATE
inlawrev-2268	69	1	982	CARDINAL
inlawrev-2268	69	2	indiana	GPE
inlawrev-2268	69	3	10:979	DATE
inlawrev-2268	69	4	fifty	CARDINAL
inlawrev-2268	72	1	2	CARDINAL
inlawrev-2268	73	1	1	CARDINAL
inlawrev-2268	73	2	10	CARDINAL
inlawrev-2268	73	3	year	DATE
inlawrev-2268	73	4	one	CARDINAL
inlawrev-2268	73	5	10	CARDINAL
inlawrev-2268	74	1	one	CARDINAL
inlawrev-2268	74	2	3	CARDINAL
inlawrev-2268	74	3	10	CARDINAL
inlawrev-2268	75	1	3	CARDINAL
inlawrev-2268	76	1	section 318	LAW
inlawrev-2268	76	2	318(a)(3)(c	CARDINAL
inlawrev-2268	76	3	the 50 percent	PERCENT
inlawrev-2268	77	1	4	CARDINAL
inlawrev-2268	78	1	3	CARDINAL
inlawrev-2268	79	1	1954	DATE
inlawrev-2268	79	2	1976	DATE
inlawrev-2268	82	1	1.382(a)-l(d)(4	CARDINAL
inlawrev-2268	82	2	1	CARDINAL
inlawrev-2268	82	3	2	CARDINAL
inlawrev-2268	82	4	1962	DATE
inlawrev-2268	83	1	the tax reform act of	LAW
inlawrev-2268	83	2	1976	DATE
inlawrev-2268	84	1	fifty	CARDINAL
inlawrev-2268	84	2	1954	DATE
inlawrev-2268	86	1	sixty percent	PERCENT
inlawrev-2268	86	2	three	CARDINAL
inlawrev-2268	86	3	one-half percent	PERCENT
inlawrev-2268	87	1	above eighty percent	PERCENT
inlawrev-2268	87	2	one	CARDINAL
inlawrev-2268	87	3	one-half percent	PERCENT
inlawrev-2268	88	1	june 30, 1978	DATE
inlawrev-2268	88	2	january 1, 1978	DATE
inlawrev-2268	91	1	a. greenhill & a. brown	ORG
inlawrev-2268	91	2	the tax reform act of	LAW
inlawrev-2268	91	3	1976	DATE
inlawrev-2268	91	4	16-17	CARDINAL
inlawrev-2268	91	5	1976	DATE
inlawrev-2268	92	1	myerson	PERSON
inlawrev-2268	93	1	1976	DATE
inlawrev-2268	94	1	1976	DATE
inlawrev-2268	94	2	coopers & lybrand newsletter	ORG
inlawrev-2268	95	1	1977	DATE
inlawrev-2268	96	1	lihson	ORG
inlawrev-2268	96	2	1	CARDINAL
inlawrev-2268	96	3	jan. 15, 1975	DATE
inlawrev-2268	97	1	1972	DATE
inlawrev-2268	97	2	annual	DATE
inlawrev-2268	97	3	the fiscal year	DATE
inlawrev-2268	97	4	january 15, 1975	DATE
inlawrev-2268	98	1	the fiscal years ending january 15, 1976	DATE
inlawrev-2268	98	2	1977	DATE
inlawrev-2268	99	1	less than a fifty	MONEY
inlawrev-2268	101	1	the supreme court	ORG
inlawrev-2268	102	1	seventeen	CARDINAL
inlawrev-2268	102	2	three	CARDINAL
inlawrev-2268	104	1	example 1	DATE
inlawrev-2268	105	1	1957	DATE
inlawrev-2268	105	2	the supreme court	ORG
inlawrev-2268	105	3	1939	DATE
inlawrev-2268	105	4	1954	DATE
inlawrev-2268	105	5	section 382	LAW
inlawrev-2268	107	1	congress	ORG
inlawrev-2268	107	2	fifty	CARDINAL
inlawrev-2268	107	3	1	CARDINAL
inlawrev-2268	107	4	fifty	CARDINAL
inlawrev-2268	107	5	353	CARDINAL
inlawrev-2268	107	6	382	CARDINAL
inlawrev-2268	107	7	1957	DATE
inlawrev-2268	109	1	390	CARDINAL
inlawrev-2268	112	1	june 30, 1978	DATE
inlawrev-2268	113	1	12	CARDINAL
inlawrev-2268	114	1	984	CARDINAL
inlawrev-2268	114	2	indiana	GPE
inlawrev-2268	116	1	section 382's	LAW
inlawrev-2268	117	1	maxwell hardware co.	ORG
inlawrev-2268	118	1	1939	DATE
inlawrev-2268	118	2	1954	DATE
inlawrev-2268	118	3	congress	ORG
inlawrev-2268	119	1	maxwell	PERSON
inlawrev-2268	120	1	fifty	CARDINAL
inlawrev-2268	122	1	only one	CARDINAL
inlawrev-2268	122	2	382	CARDINAL
inlawrev-2268	123	1	only one	CARDINAL
inlawrev-2268	123	2	382	CARDINAL
inlawrev-2268	123	3	fifty	CARDINAL
inlawrev-2268	124	1	63-40	CARDINAL
inlawrev-2268	124	2	777	CARDINAL
inlawrev-2268	125	1	two year	DATE
inlawrev-2268	125	2	section 382(a	LAW
inlawrev-2268	126	1	2	CARDINAL
inlawrev-2268	126	2	three	CARDINAL
inlawrev-2268	126	3	busi"343	ORG
inlawrev-2268	126	4	713	CARDINAL
inlawrev-2268	126	5	9th	ORDINAL
inlawrev-2268	126	6	1965	DATE
inlawrev-2268	127	1	716	CARDINAL
inlawrev-2268	127	2	the tax reform act of	LAW
inlawrev-2268	127	3	1976	DATE
inlawrev-2268	127	4	60	CARDINAL
inlawrev-2268	127	5	maxwell hardware	ORG
inlawrev-2268	132	1	63-40	CARDINAL
inlawrev-2268	132	2	1963-1	DATE
inlawrev-2268	132	3	46	DATE
inlawrev-2268	132	4	tir 777	DATE
inlawrev-2268	132	5	1965-2	DATE
inlawrev-2268	133	1	milefsky	PERSON
inlawrev-2268	133	2	1976	DATE
inlawrev-2268	133	3	coopers & lybrand newsletter	ORG
inlawrev-2268	134	1	1977	DATE
inlawrev-2268	134	2	985	CARDINAL
inlawrev-2268	135	1	about twenty percent	PERCENT
inlawrev-2268	136	1	1973	DATE
inlawrev-2268	136	2	z.	PERSON
inlawrev-2268	136	3	january 1974	DATE
inlawrev-2268	136	4	abc corporation	ORG
inlawrev-2268	136	5	sixty percent	PERCENT
inlawrev-2268	136	6	the same month	DATE
inlawrev-2268	136	7	z	ORG
inlawrev-2268	137	1	abc	ORG
inlawrev-2268	137	2	the calendar year 1974	DATE
inlawrev-2268	138	1	abc	ORG
inlawrev-2268	138	2	the year ending december 1974	DATE
inlawrev-2268	139	1	3	CARDINAL
inlawrev-2268	139	2	1974	DATE
inlawrev-2268	139	3	many years	DATE
inlawrev-2268	140	1	the taxable year 1975	DATE
inlawrev-2268	140	2	one-half	CARDINAL
inlawrev-2268	140	3	twenty-two percent	PERCENT
inlawrev-2268	141	1	1975	DATE
inlawrev-2268	142	1	1975	DATE
inlawrev-2268	143	1	1.382(a)-l(b)(7	CARDINAL
inlawrev-2268	146	1	v. united states,^	PERSON
inlawrev-2268	146	2	four	CARDINAL
inlawrev-2268	147	1	one	CARDINAL
inlawrev-2268	147	2	forty-four percent	PERCENT
inlawrev-2268	148	1	section 382(akl)(c	LAW
inlawrev-2268	151	1	1962	DATE
inlawrev-2268	152	1	463 f.2d	MONEY
inlawrev-2268	152	2	503	CARDINAL
inlawrev-2268	152	3	5th	ORDINAL
inlawrev-2268	152	4	1972	DATE
inlawrev-2268	153	1	986	CARDINAL
inlawrev-2268	153	2	indiana	GPE
inlawrev-2268	154	1	10:979 four percent	PERCENT
inlawrev-2268	155	1	quality^	GPE
inlawrev-2268	157	1	3	CARDINAL
inlawrev-2268	157	2	twenty-two percent	PERCENT
inlawrev-2268	157	3	forty-four percent	PERCENT
inlawrev-2268	159	1	only one-half	CARDINAL
inlawrev-2268	161	1	2	CARDINAL
inlawrev-2268	161	2	example 3	DATE
inlawrev-2268	164	1	3	CARDINAL
inlawrev-2268	165	1	1.382a-l(h)(5	CARDINAL
inlawrev-2268	165	2	512	CARDINAL
inlawrev-2268	168	1	1962	DATE
inlawrev-2268	169	1	1977	DATE
inlawrev-2268	169	2	987	CARDINAL
inlawrev-2268	171	1	2	CARDINAL
inlawrev-2268	171	2	3	DATE
inlawrev-2268	174	1	congress	ORG
inlawrev-2268	175	1	senate	ORG
inlawrev-2268	177	1	glen raven mills	PERSON
inlawrev-2268	178	1	v. commissioner,^	PERSON
inlawrev-2268	180	1	1.382a-l(h)(5	CARDINAL
inlawrev-2268	183	1	glen raven	PERSON
inlawrev-2268	183	2	section 382(a	LAW
inlawrev-2268	186	1	united states	GPE
inlawrev-2268	186	2	463	CARDINAL
inlawrev-2268	186	3	503	CARDINAL
inlawrev-2268	186	4	509	CARDINAL
inlawrev-2268	186	5	5th	ORDINAL
inlawrev-2268	186	6	1972	DATE
inlawrev-2268	187	1	barclay jewelry, inc.	ORG
inlawrev-2268	187	2	367	CARDINAL
inlawrev-2268	187	3	193	CARDINAL
inlawrev-2268	187	4	196	CARDINAL
inlawrev-2268	187	5	1st	ORDINAL
inlawrev-2268	187	6	1966	DATE
inlawrev-2268	188	1	1622	CARDINAL
inlawrev-2268	188	2	83d	CARDINAL
inlawrev-2268	188	3	2d	CARDINAL
inlawrev-2268	189	1	285	CARDINAL
inlawrev-2268	189	2	1954	DATE
inlawrev-2268	189	3	u.s.	GPE
inlawrev-2268	191	1	4924	DATE
inlawrev-2268	192	1	59 t.c	QUANTITY
inlawrev-2268	192	2	1 (1972	DATE
inlawrev-2268	195	1	382(aklkc	CARDINAL
inlawrev-2268	196	1	59 t.c	QUANTITY
inlawrev-2268	197	1	18-21	CARDINAL
inlawrev-2268	198	1	united states	GPE
inlawrev-2268	198	2	463	CARDINAL
inlawrev-2268	198	3	503	CARDINAL
inlawrev-2268	198	4	5th	ORDINAL
inlawrev-2268	198	5	1972	DATE
inlawrev-2268	199	1	988	CARDINAL
inlawrev-2268	199	2	indiana	GPE
inlawrev-2268	201	1	congress	ORG
inlawrev-2268	202	1	four	CARDINAL
inlawrev-2268	202	2	gipm raven	PERSON
inlawrev-2268	202	3	section 382(a	LAW
inlawrev-2268	202	4	congress	ORG
inlawrev-2268	202	5	two	CARDINAL
inlawrev-2268	202	6	two	CARDINAL
inlawrev-2268	206	1	as much as 2 years	PERCENT
inlawrev-2268	208	1	glen raven	PERSON
inlawrev-2268	208	2	2	CARDINAL
inlawrev-2268	208	3	3	DATE
inlawrev-2268	209	1	glen raven	PERSON
inlawrev-2268	211	1	glen raven	PERSON
inlawrev-2268	211	2	'^id	WORK_OF_ART
inlawrev-2268	212	1	19	DATE
inlawrev-2268	212	2	quealy	GPE
inlawrev-2268	214	1	17	CARDINAL
inlawrev-2268	214	2	dawson	GPE
inlawrev-2268	214	3	jj.	PERSON
inlawrev-2268	215	1	section 382	LAW
inlawrev-2268	215	2	a two year	DATE
inlawrev-2268	215	3	382	CARDINAL
inlawrev-2268	215	4	two years	DATE
inlawrev-2268	216	1	269	CARDINAL
inlawrev-2268	217	1	the tax reform act of	LAW
inlawrev-2268	217	2	1976	DATE
inlawrev-2268	217	3	sixty	CARDINAL
inlawrev-2268	218	1	12	CARDINAL
inlawrev-2268	219	1	17	DATE
inlawrev-2268	219	2	dawson	GPE
inlawrev-2268	219	3	j.	PERSON
inlawrev-2268	220	1	1977	DATE
inlawrev-2268	220	2	989	CARDINAL
inlawrev-2268	221	1	january 1, 1975	DATE
inlawrev-2268	222	1	august 1, 1975	DATE
inlawrev-2268	222	2	at least fifty percent	PERCENT
inlawrev-2268	224	1	september 1	DATE
inlawrev-2268	225	1	1976	DATE
inlawrev-2268	226	1	the fiscal year ending in january 1976	DATE
inlawrev-2268	227	1	six	CARDINAL
inlawrev-2268	227	2	united states,^ a mining company	ORG
inlawrev-2268	231	1	six	CARDINAL
inlawrev-2268	232	1	nine month	DATE
inlawrev-2268	233	1	six	CARDINAL
inlawrev-2268	234	1	frederick steel co.	ORG
inlawrev-2268	234	2	the same year	DATE
inlawrev-2268	235	1	six	CARDINAL
inlawrev-2268	235	2	1963	DATE
inlawrev-2268	235	3	••524	ORG
inlawrev-2268	235	4	347	CARDINAL
inlawrev-2268	235	5	6th	ORDINAL
inlawrev-2268	235	6	1975	DATE
inlawrev-2268	238	1	1962	DATE
inlawrev-2268	240	1	524 f.2d	QUANTITY
inlawrev-2268	240	2	354	CARDINAL
inlawrev-2268	241	1	°375 f.2d	QUANTITY
inlawrev-2268	241	2	351	CARDINAL
inlawrev-2268	241	3	354	CARDINAL
inlawrev-2268	241	4	6th	ORDINAL
inlawrev-2268	242	1	389	CARDINAL
inlawrev-2268	242	2	u.s.	GPE
inlawrev-2268	242	3	901	CARDINAL
inlawrev-2268	242	4	1967	DATE
inlawrev-2268	243	1	990	ORG
inlawrev-2268	243	2	indiana	GPE
inlawrev-2268	243	3	10:979	DATE
inlawrev-2268	243	4	1961	DATE
inlawrev-2268	243	5	this two year	DATE
inlawrev-2268	245	1	section 382	LAW
inlawrev-2268	245	2	the prior taxable year or	DATE
inlawrev-2268	245	3	the prior two years	DATE
inlawrev-2268	245	4	six	CARDINAL
inlawrev-2268	245	5	seam.*^	ORG
inlawrev-2268	245	6	section 382(a	LAW
inlawrev-2268	245	7	two years	DATE
inlawrev-2268	247	1	six	CARDINAL
inlawrev-2268	248	1	two	CARDINAL
inlawrev-2268	248	2	1	CARDINAL
inlawrev-2268	248	3	a two year period	DATE
inlawrev-2268	248	4	2	CARDINAL
inlawrev-2268	248	5	269	CARDINAL
inlawrev-2268	252	1	1954	DATE
inlawrev-2268	252	2	1976	DATE
inlawrev-2268	253	1	the tax reform act of	LAW
inlawrev-2268	253	2	1976	DATE
inlawrev-2268	253	3	sixty	CARDINAL
inlawrev-2268	253	4	three year	DATE
inlawrev-2268	253	5	two year	DATE
inlawrev-2268	254	1	13	CARDINAL
inlawrev-2268	254	2	suprcu	PERSON
inlawrev-2268	254	3	sixty	CARDINAL
inlawrev-2268	254	4	three years	DATE
inlawrev-2268	255	1	269	CARDINAL
inlawrev-2268	258	1	1962	DATE
inlawrev-2268	259	1	51	CARDINAL
inlawrev-2268	259	2	613	CARDINAL
inlawrev-2268	259	3	616	CARDINAL
inlawrev-2268	259	4	1973	DATE
inlawrev-2268	260	1	a year	DATE
inlawrev-2268	264	1	444	CARDINAL
inlawrev-2268	264	2	139	CARDINAL
inlawrev-2268	264	3	3d	CARDINAL
inlawrev-2268	264	4	1971	DATE
inlawrev-2268	265	1	1977	DATE
inlawrev-2268	265	2	991	CARDINAL
inlawrev-2268	267	1	glover packing co.	ORG
inlawrev-2268	267	2	united states**	ORG
inlawrev-2268	267	3	section 382	LAW
inlawrev-2268	268	1	senate	ORG
inlawrev-2268	269	1	treasury	ORG
inlawrev-2268	271	1	glover	PERSON
inlawrev-2268	271	2	five years	DATE
inlawrev-2268	272	1	treasury	ORG
inlawrev-2268	272	2	section 382(a	LAW
inlawrev-2268	273	1	d. continuity of business	ORG
inlawrev-2268	273	2	5	CARDINAL
inlawrev-2268	274	1	1971	DATE
inlawrev-2268	275	1	1972	DATE
inlawrev-2268	276	1	1973	DATE
inlawrev-2268	277	1	late 1973	DATE
inlawrev-2268	277	2	united states government securities	ORG
inlawrev-2268	278	1	1974	DATE
inlawrev-2268	278	2	1975	DATE
inlawrev-2268	278	3	both years	DATE
inlawrev-2268	279	1	january 1, 1976	DATE
inlawrev-2268	281	1	v. united stetes	PERSON
inlawrev-2268	281	2	463	CARDINAL
inlawrev-2268	281	3	503	CARDINAL
inlawrev-2268	281	4	510	CARDINAL
inlawrev-2268	281	5	5th	ORDINAL
inlawrev-2268	281	6	1972	DATE
inlawrev-2268	282	1	clarksdale rubber co.	ORG
inlawrev-2268	282	2	45	CARDINAL
inlawrev-2268	282	3	234	CARDINAL
inlawrev-2268	282	4	1965	DATE
inlawrev-2268	283	1	342	CARDINAL
inlawrev-2268	283	2	ci	PERSON
inlawrev-2268	283	3	1964	DATE
inlawrev-2268	284	1	348	CARDINAL
inlawrev-2268	286	1	1.382(a)-(hk6	CARDINAL
inlawrev-2268	286	2	2	CARDINAL
inlawrev-2268	286	3	1962	DATE
inlawrev-2268	287	1	sec	ORG
inlawrev-2268	287	2	auo united states	GPE
inlawrev-2268	287	3	fenix & scisson, inc.	ORG
inlawrev-2268	287	4	360	CARDINAL
inlawrev-2268	287	5	260	CARDINAL
inlawrev-2268	287	6	10th	ORDINAL
inlawrev-2268	287	7	1966	DATE
inlawrev-2268	288	1	992	CARDINAL
inlawrev-2268	288	2	indiana	GPE
inlawrev-2268	289	1	10:979	DATE
inlawrev-2268	289	2	the year ending december 31, 1976	DATE
inlawrev-2268	290	1	excel corp.	ORG
inlawrev-2268	291	1	v. united states^	ORG
inlawrev-2268	291	2	maxwell hardware	ORG
inlawrev-2268	293	1	section 382(a	LAW
inlawrev-2268	294	1	1.382a-l	CARDINAL
inlawrev-2268	298	1	1.382a-l(h)(4	CARDINAL
inlawrev-2268	299	1	treasury	ORG
inlawrev-2268	300	1	example 5	DATE
inlawrev-2268	301	1	e. continuity	PERSON
inlawrev-2268	301	2	6	CARDINAL
inlawrev-2268	301	3	the last five years	DATE
inlawrev-2268	303	1	1972	DATE
inlawrev-2268	303	2	in"451 f.2d	MONEY
inlawrev-2268	303	3	80	CARDINAL
inlawrev-2268	303	4	1971	DATE
inlawrev-2268	304	1	343 f.2d	QUANTITY
inlawrev-2268	304	2	722-23	CARDINAL
inlawrev-2268	305	1	16	CARDINAL
inlawrev-2268	306	1	2	CARDINAL
inlawrev-2268	307	1	451 f.2d at 85	QUANTITY
inlawrev-2268	307	2	texas lumber co.	ORG
inlawrev-2268	307	3	333	CARDINAL
inlawrev-2268	307	4	496	CARDINAL
inlawrev-2268	307	5	501	CARDINAL
inlawrev-2268	307	6	1948	DATE
inlawrev-2268	308	1	1977	DATE
inlawrev-2268	308	2	993	CARDINAL
inlawrev-2268	309	1	1974	DATE
inlawrev-2268	309	2	bigline	NORP
inlawrev-2268	309	3	manufacturers, inc.	ORG
inlawrev-2268	313	1	6	CARDINAL
inlawrev-2268	313	2	5	CARDINAL
inlawrev-2268	313	3	bigline	NORP
inlawrev-2268	314	1	bigline	NORP
inlawrev-2268	314	2	section 382(a	LAW
inlawrev-2268	316	1	f. continuity of business	PERSON
inlawrev-2268	316	2	7	CARDINAL
inlawrev-2268	316	3	the past three years	DATE
inlawrev-2268	317	1	1970	DATE
inlawrev-2268	317	2	eighty percent	PERCENT
inlawrev-2268	318	1	early 1971	DATE
inlawrev-2268	318	2	z, 800 miles	QUANTITY
inlawrev-2268	319	1	z.	PERSON
inlawrev-2268	320	1	the year ending december 31, 1971	DATE
inlawrev-2268	323	1	1954	DATE
inlawrev-2268	323	2	fifty	CARDINAL
inlawrev-2268	324	1	the tax reform act of	LAW
inlawrev-2268	324	2	1976	DATE
inlawrev-2268	325	1	12	CARDINAL
inlawrev-2268	326	1	994	CARDINAL
inlawrev-2268	326	2	indiana	GPE
inlawrev-2268	330	1	fifty	CARDINAL
inlawrev-2268	332	1	8	CARDINAL
inlawrev-2268	332	2	january 1, 1973	DATE
inlawrev-2268	333	1	the year ending december 31, 1972	DATE
inlawrev-2268	333	2	50,000	MONEY
inlawrev-2268	334	1	1500	CARDINAL
inlawrev-2268	334	2	abcd corporation	ORG
inlawrev-2268	334	3	15,000	CARDINAL
inlawrev-2268	334	4	100	MONEY
inlawrev-2268	335	1	1973	DATE
inlawrev-2268	335	2	abcd	ORG
inlawrev-2268	335	3	100,000	MONEY
inlawrev-2268	337	1	twenty-percent	PERCENT
inlawrev-2268	338	1	example 8	DATE
inlawrev-2268	340	1	1.382(a)-l(h)(9	CARDINAL
inlawrev-2268	340	2	1962	DATE
inlawrev-2268	343	1	1.382(a)-l(h)(9	CARDINAL
inlawrev-2268	343	2	1962	DATE
inlawrev-2268	347	1	1954	DATE
inlawrev-2268	347	2	1976	DATE
inlawrev-2268	348	1	section 382(b)(1	LAW
inlawrev-2268	349	1	1	CARDINAL
inlawrev-2268	350	1	2	CARDINAL
inlawrev-2268	350	2	995	CARDINAL
inlawrev-2268	350	3	less than twenty percent	PERCENT
inlawrev-2268	351	1	1500	CARDINAL
inlawrev-2268	351	2	only 1/10	CARDINAL
inlawrev-2268	352	1	5	CARDINAL
inlawrev-2268	352	2	50,000	MONEY
inlawrev-2268	352	3	8	CARDINAL
inlawrev-2268	352	4	one-half	CARDINAL
inlawrev-2268	352	5	25,000	MONEY
inlawrev-2268	353	1	twenty-percent	PERCENT
inlawrev-2268	353	2	less than 20	CARDINAL
inlawrev-2268	353	3	years	DATE
inlawrev-2268	353	4	2	CARDINAL
inlawrev-2268	354	1	the tax reform act of	LAW
inlawrev-2268	354	2	1976	DATE
inlawrev-2268	355	1	d.	NORP
inlawrev-2268	357	1	1	CARDINAL
inlawrev-2268	357	2	section 332	LAW
inlawrev-2268	357	3	section 334(b)(2	LAW
inlawrev-2268	357	4	2	CARDINAL
inlawrev-2268	357	5	section 361	LAW
inlawrev-2268	357	6	section 368(akl	LAW
inlawrev-2268	357	7	the day	DATE
inlawrev-2268	358	1	1500	CARDINAL
inlawrev-2268	358	2	only 10%	PERCENT
inlawrev-2268	360	1	1954	DATE
inlawrev-2268	360	2	1976	DATE
inlawrev-2268	361	1	section 382(a)(2	LAW
inlawrev-2268	361	2	2	CARDINAL
inlawrev-2268	362	1	1	CARDINAL
inlawrev-2268	362	2	100 percent	PERCENT
inlawrev-2268	362	3	five	CARDINAL
inlawrev-2268	363	1	50%	PERCENT
inlawrev-2268	363	2	100%	PERCENT
inlawrev-2268	363	3	50%	PERCENT
inlawrev-2268	363	4	50%	PERCENT
inlawrev-2268	364	1	996	CARDINAL
inlawrev-2268	364	2	indiana	GPE
inlawrev-2268	366	1	commonwealth container corp.	ORG
inlawrev-2268	367	1	only sixty-five percent	CARDINAL
inlawrev-2268	367	2	twenty-five percent	PERCENT
inlawrev-2268	368	1	treasury	ORG
inlawrev-2268	369	1	section 382	LAW
inlawrev-2268	369	2	1	CARDINAL
inlawrev-2268	369	3	6	CARDINAL
inlawrev-2268	369	4	7	CARDINAL
inlawrev-2268	370	1	twenty-percent	PERCENT
inlawrev-2268	373	1	the tax reform act of	LAW
inlawrev-2268	373	2	1976	DATE
inlawrev-2268	376	1	'78	DATE
inlawrev-2268	377	1	382(bm6)(a	DATE
inlawrev-2268	378	1	393	CARDINAL
inlawrev-2268	378	2	269	CARDINAL
inlawrev-2268	378	3	3rd	ORDINAL
inlawrev-2268	378	4	1968	DATE
inlawrev-2268	381	1	1.382(b)-l(c)(l	CARDINAL
inlawrev-2268	381	2	1962	DATE
inlawrev-2268	382	1	7	CARDINAL
inlawrev-2268	382	2	22	CARDINAL
inlawrev-2268	382	3	1976	DATE
inlawrev-2268	384	1	94	CARDINAL
inlawrev-2268	384	2	806	CARDINAL
inlawrev-2268	384	3	90	CARDINAL
inlawrev-2268	385	1	1^20	CARDINAL
inlawrev-2268	385	2	october 4, 1976	DATE
inlawrev-2268	386	1	sixty	CARDINAL
inlawrev-2268	387	1	three	CARDINAL
inlawrev-2268	387	2	one-half percent	PERCENT
inlawrev-2268	387	3	one	CARDINAL
inlawrev-2268	387	4	sixty percent to eighty percent	PERCENT
inlawrev-2268	388	1	one	CARDINAL
inlawrev-2268	388	2	one-half percent	PERCENT
inlawrev-2268	388	3	above eighty percent	PERCENT
inlawrev-2268	389	1	years	DATE
inlawrev-2268	389	2	june 30, 1978	DATE
inlawrev-2268	390	1	less than forty percent	PERCENT
inlawrev-2268	390	2	twenty percent	PERCENT
inlawrev-2268	390	3	1977	DATE
inlawrev-2268	390	4	997	CARDINAL
inlawrev-2268	392	1	9	CARDINAL
inlawrev-2268	392	2	january 1, 1974	DATE
inlawrev-2268	392	3	december 15, 1973	DATE
inlawrev-2268	393	1	the past three years	DATE
inlawrev-2268	394	1	the year ending december 31, 1974	DATE
inlawrev-2268	395	1	xy	ORG
inlawrev-2268	395	2	the three previous years	DATE
inlawrev-2268	396	1	example 9	DATE
inlawrev-2268	396	2	xy	ORG
inlawrev-2268	396	3	x.	EVENT
inlawrev-2268	396	4	one	CARDINAL
inlawrev-2268	400	1	three	CARDINAL
inlawrev-2268	400	2	one-half percent	PERCENT
inlawrev-2268	400	3	forty percent	PERCENT
inlawrev-2268	400	4	one	CARDINAL
inlawrev-2268	400	5	one-half percent	PERCENT
inlawrev-2268	400	6	twenty percent	PERCENT
inlawrev-2268	401	1	january 1, 1978	DATE
inlawrev-2268	402	1	382(a),(b	CARDINAL
inlawrev-2268	405	1	2	CARDINAL
inlawrev-2268	405	2	the tax reform act of	LAW
inlawrev-2268	405	3	1976	DATE
inlawrev-2268	405	4	three year	DATE
inlawrev-2268	408	1	36	CARDINAL
inlawrev-2268	409	1	168	CARDINAL
inlawrev-2268	409	2	1972	DATE
inlawrev-2268	409	3	pugh	ORG
inlawrev-2268	409	4	reveille	PERSON
inlawrev-2268	410	1	24	CARDINAL
inlawrev-2268	411	1	l. rev	PERSON
inlawrev-2268	411	2	437	CARDINAL
inlawrev-2268	411	3	1969	DATE
inlawrev-2268	411	4	osterberg	PERSON
inlawrev-2268	411	5	27	CARDINAL
inlawrev-2268	411	6	l. j. 251,267	PERSON
inlawrev-2268	411	7	1973	DATE
inlawrev-2268	412	1	congress	ORG
inlawrev-2268	412	2	1976	DATE
inlawrev-2268	412	3	381	CARDINAL
inlawrev-2268	413	1	998	CARDINAL
inlawrev-2268	413	2	indiana	GPE
inlawrev-2268	414	1	75-561	CARDINAL
inlawrev-2268	414	2	1	CARDINAL
inlawrev-2268	414	3	two	CARDINAL
inlawrev-2268	414	4	two	CARDINAL
inlawrev-2268	414	5	two	CARDINAL
inlawrev-2268	414	6	2	CARDINAL
inlawrev-2268	414	7	section 381(b)(3	LAW
inlawrev-2268	414	8	years	DATE
inlawrev-2268	415	1	two	CARDINAL
inlawrev-2268	415	2	1	CARDINAL
inlawrev-2268	415	3	2	CARDINAL
inlawrev-2268	417	1	75-561	CARDINAL
inlawrev-2268	418	1	10	CARDINAL
inlawrev-2268	419	1	december 31, 1974	DATE
inlawrev-2268	419	2	abc	ORG
inlawrev-2268	420	1	the year ending december 31, 1975	DATE
inlawrev-2268	420	2	abc	ORG
inlawrev-2268	420	3	100,000	MONEY
inlawrev-2268	420	4	60,000	MONEY
inlawrev-2268	420	5	40,000	MONEY
inlawrev-2268	423	1	75-561	CARDINAL
inlawrev-2268	423	2	1975-2	DATE
inlawrev-2268	423	3	129	CARDINAL
inlawrev-2268	424	1	1977	DATE
inlawrev-2268	424	2	999	CARDINAL
inlawrev-2268	424	3	the three years	DATE
inlawrev-2268	424	4	three	CARDINAL
inlawrev-2268	424	5	1974	DATE
inlawrev-2268	424	6	$10,000 $	MONEY
inlawrev-2268	424	7	50,000	MONEY
inlawrev-2268	424	8	1973	DATE
inlawrev-2268	424	9	$20,000 $	MONEY
inlawrev-2268	424	10	50,000	MONEY
inlawrev-2268	424	11	1972	DATE
inlawrev-2268	424	12	$20,000 $10,000 $	MONEY
inlawrev-2268	424	13	50,000	MONEY
inlawrev-2268	424	14	the entire $100,000	MONEY
inlawrev-2268	425	1	abc	ORG
inlawrev-2268	425	2	only $50,000	MONEY
inlawrev-2268	425	3	60,000	MONEY
inlawrev-2268	425	4	only $10,000	MONEY
inlawrev-2268	425	5	40,000	MONEY
inlawrev-2268	425	6	75-561	CARDINAL
inlawrev-2268	426	1	1975	DATE
inlawrev-2268	427	1	example 9	DATE
inlawrev-2268	427	2	75-561	CARDINAL
inlawrev-2268	428	1	one	CARDINAL
inlawrev-2268	429	1	section 381	LAW
inlawrev-2268	431	1	congress	ORG
inlawrev-2268	432	1	the same day	DATE
inlawrev-2268	433	1	stauffer	PERSON
inlawrev-2268	434	1	403 f.2d	MONEY
inlawrev-2268	434	2	622	CARDINAL
inlawrev-2268	434	3	9th	ORDINAL
inlawrev-2268	434	4	1968	DATE
inlawrev-2268	436	1	625	CARDINAL
inlawrev-2268	439	1	1000	CARDINAL
inlawrev-2268	439	2	indiana	GPE
inlawrev-2268	440	1	10:979	DATE
inlawrev-2268	440	2	commissioner,^ the taxpayer	ORG
inlawrev-2268	440	3	three	CARDINAL
inlawrev-2268	440	4	one	CARDINAL
inlawrev-2268	440	5	new york	GPE
inlawrev-2268	440	6	one	CARDINAL
inlawrev-2268	440	7	illinois	GPE
inlawrev-2268	440	8	one	CARDINAL
inlawrev-2268	440	9	california	GPE
inlawrev-2268	441	1	three	CARDINAL
inlawrev-2268	441	2	new mexico	GPE
inlawrev-2268	442	1	three	CARDINAL
inlawrev-2268	444	1	stauffer	PERSON
inlawrev-2268	445	1	stauffer	PERSON
inlawrev-2268	446	1	stauffer.	GPE
inlawrev-2268	447	1	california	GPE
inlawrev-2268	447	2	three	CARDINAL
inlawrev-2268	447	3	stauffer	PERSON
inlawrev-2268	448	1	stauffer	PERSON
inlawrev-2268	448	2	75-561	CARDINAL
inlawrev-2268	449	1	construction corp. of	ORG
inlawrev-2268	449	2	america	GPE
inlawrev-2268	450	1	123	CARDINAL
inlawrev-2268	453	1	403 f.2d 611	MONEY
inlawrev-2268	453	2	9th	ORDINAL
inlawrev-2268	453	3	1971	DATE
inlawrev-2268	454	1	621	CARDINAL
inlawrev-2268	455	1	439 f.2d 1165	MONEY
inlawrev-2268	455	2	5th	ORDINAL
inlawrev-2268	455	3	1971	DATE
inlawrev-2268	457	1	439 f.2d	QUANTITY
inlawrev-2268	457	2	1172	DATE
inlawrev-2268	461	1	75-561	CARDINAL
inlawrev-2268	461	2	1975-2	DATE
inlawrev-2268	461	3	129	CARDINAL
inlawrev-2268	462	1	1977	DATE
inlawrev-2268	462	2	1001	DATE
inlawrev-2268	463	1	75-561	CARDINAL
inlawrev-2268	464	1	75-561	CARDINAL
inlawrev-2268	466	1	11	CARDINAL
inlawrev-2268	467	1	january 1, 1974	DATE
inlawrev-2268	468	1	the year ending january 15, 1975	DATE
inlawrev-2268	468	2	s.	ORG
inlawrev-2268	468	3	more than one	CARDINAL
inlawrev-2268	469	1	movielab, inc.	ORG
inlawrev-2268	470	1	v. united states,*^	PERSON
inlawrev-2268	473	1	section 381	LAW
inlawrev-2268	474	1	one	CARDINAL
inlawrev-2268	475	1	439 f.2d at	QUANTITY
inlawrev-2268	475	2	1172	DATE
inlawrev-2268	475	3	libsvh shops, inc.	ORG
inlawrev-2268	476	1	v. koehler	PERSON
inlawrev-2268	476	2	353	CARDINAL
inlawrev-2268	476	3	382	CARDINAL
inlawrev-2268	476	4	388	CARDINAL
inlawrev-2268	477	1	e. hendriksen	PERSON
inlawrev-2268	478	1	183-84	CARDINAL
inlawrev-2268	478	2	1970	DATE
inlawrev-2268	479	1	494 f.2d	MONEY
inlawrev-2268	479	2	693	CARDINAL
inlawrev-2268	479	3	ci	PERSON
inlawrev-2268	479	4	1974	DATE
inlawrev-2268	480	1	696	CARDINAL
inlawrev-2268	482	1	494 f.2d	QUANTITY
inlawrev-2268	482	2	696	CARDINAL
inlawrev-2268	484	1	494 f.2d	QUANTITY
inlawrev-2268	484	2	696-97	CARDINAL
inlawrev-2268	484	3	1002	DATE
inlawrev-2268	484	4	indiana	GPE
inlawrev-2268	485	1	10:979	DATE
inlawrev-2268	485	2	congress	ORG
inlawrev-2268	486	1	more than one	CARDINAL
inlawrev-2268	487	1	75-561	CARDINAL
inlawrev-2268	489	1	example 11	DATE
inlawrev-2268	489	2	two	CARDINAL
inlawrev-2268	490	1	stauffer	PERSON
inlawrev-2268	491	1	second	ORDINAL
inlawrev-2268	491	2	section 368(a)(l).'~	LAW
inlawrev-2268	492	1	v. united states^^^	PERSON
inlawrev-2268	493	1	section 368	LAW
inlawrev-2268	493	2	12	CARDINAL
inlawrev-2268	493	3	jones	PERSON
inlawrev-2268	493	4	ten	CARDINAL
inlawrev-2268	495	1	jones	PERSON
inlawrev-2268	495	2	ten	CARDINAL
inlawrev-2268	495	3	one	CARDINAL
inlawrev-2268	495	4	jones, inc.	ORG
inlawrev-2268	495	5	california	GPE
inlawrev-2268	496	1	two	CARDINAL
inlawrev-2268	496	2	697-98	CARDINAL
inlawrev-2268	497	1	699	CARDINAL
inlawrev-2268	498	1	75-561	CARDINAL
inlawrev-2268	498	2	1975-2	DATE
inlawrev-2268	498	3	129	CARDINAL
inlawrev-2268	499	1	10	CARDINAL
inlawrev-2268	499	2	one hundred percent	PERCENT
inlawrev-2268	500	1	697	CARDINAL
inlawrev-2268	501	1	700	CARDINAL
inlawrev-2268	502	1	382	CARDINAL
inlawrev-2268	503	1	525	CARDINAL
inlawrev-2268	503	2	m.d. tenn. 1973	ORG
inlawrev-2268	503	3	501	CARDINAL
inlawrev-2268	503	4	1338	CARDINAL
inlawrev-2268	503	5	6th	ORDINAL
inlawrev-2268	503	6	1974	DATE
inlawrev-2268	504	1	382	CARDINAL
inlawrev-2268	505	1	533	CARDINAL
inlawrev-2268	506	1	533	CARDINAL
inlawrev-2268	507	1	57-276	CARDINAL
inlawrev-2268	507	2	1957-1	DATE
inlawrev-2268	507	3	126	CARDINAL
inlawrev-2268	508	1	1977	DATE
inlawrev-2268	508	2	1003	CARDINAL
inlawrev-2268	508	3	california	GPE
inlawrev-2268	508	4	the other eight	DATE
inlawrev-2268	509	1	jones, inc.	ORG
inlawrev-2268	510	1	two	CARDINAL
inlawrev-2268	511	1	one	CARDINAL
inlawrev-2268	511	2	example 12	DATE
inlawrev-2268	514	1	123	CARDINAL
inlawrev-2268	514	2	one	CARDINAL
inlawrev-2268	515	1	davant v. commissioner^'^	PERSON
inlawrev-2268	516	1	davant	PERSON
inlawrev-2268	517	1	12	CARDINAL
inlawrev-2268	517	2	jones, inc.	ORG
inlawrev-2268	519	1	75-561	CARDINAL
inlawrev-2268	519	2	1976-2	DATE
inlawrev-2268	519	3	129	CARDINAL
inlawrev-2268	519	4	78-91	CARDINAL
inlawrev-2268	520	1	494 f.2d	QUANTITY
inlawrev-2268	520	2	693	CARDINAL
inlawrev-2268	521	1	1170	CARDINAL
inlawrev-2268	522	1	d.	NORP
inlawrev-2268	522	2	874	CARDINAL
inlawrev-2268	522	3	5th	ORDINAL
inlawrev-2268	522	4	1966	DATE
inlawrev-2268	523	1	386	CARDINAL
inlawrev-2268	523	2	1967	DATE
inlawrev-2268	524	1	884	CARDINAL
inlawrev-2268	524	2	1004	CARDINAL
inlawrev-2268	524	3	indiana	GPE
inlawrev-2268	526	1	two	CARDINAL
inlawrev-2268	527	1	stauffer	GPE
inlawrev-2268	527	2	new york	GPE
inlawrev-2268	527	3	illinois	GPE
inlawrev-2268	527	4	california	GPE
inlawrev-2268	527	5	new mexico	GPE
inlawrev-2268	528	1	three	CARDINAL
inlawrev-2268	529	1	only two	CARDINAL
inlawrev-2268	530	1	ten	CARDINAL
inlawrev-2268	530	2	12	CARDINAL
inlawrev-2268	533	1	one	CARDINAL
inlawrev-2268	535	1	senate	ORG
inlawrev-2268	537	1	eastern	ORG
inlawrev-2268	537	2	commissioner^^^	PRODUCT
inlawrev-2268	537	3	two	CARDINAL
inlawrev-2268	538	1	403	CARDINAL
inlawrev-2268	538	2	622	CARDINAL
inlawrev-2268	540	1	75-561	CARDINAL
inlawrev-2268	540	2	1975-2	DATE
inlawrev-2268	540	3	129	CARDINAL
inlawrev-2268	541	1	78-91	CARDINAL
inlawrev-2268	542	1	stauffer v. comm'r	PERSON
inlawrev-2268	542	2	403	CARDINAL
inlawrev-2268	542	3	611	CARDINAL
inlawrev-2268	542	4	617	CARDINAL
inlawrev-2268	542	5	9th	ORDINAL
inlawrev-2268	542	6	1968	DATE
inlawrev-2268	543	1	*s.	PERSON
inlawrev-2268	543	2	1622	CARDINAL
inlawrev-2268	543	3	83d	CARDINAL
inlawrev-2268	543	4	2d	CARDINAL
inlawrev-2268	543	5	52	DATE
inlawrev-2268	543	6	1954	DATE
inlawrev-2268	543	7	u.s.	GPE
inlawrev-2268	545	1	4683	DATE
inlawrev-2268	545	2	1954	DATE
inlawrev-2268	546	1	27 (1974	DATE
inlawrev-2268	547	1	1977	DATE
inlawrev-2268	547	2	1005	CARDINAL
inlawrev-2268	549	1	eastern	ORG
inlawrev-2268	549	2	two	CARDINAL
inlawrev-2268	549	3	13	CARDINAL
inlawrev-2268	549	4	seventy-eight percent	PERCENT
inlawrev-2268	550	1	prior years	DATE
inlawrev-2268	551	1	twenty-two percent	PERCENT
inlawrev-2268	551	2	5	CARDINAL
inlawrev-2268	551	3	the next fiscal year	DATE
inlawrev-2268	552	1	5	CARDINAL
inlawrev-2268	552	2	prior years'	DATE
inlawrev-2268	554	1	75-561	CARDINAL
inlawrev-2268	555	1	13	CARDINAL
inlawrev-2268	556	1	aetna casualty & surety co.	ORG
inlawrev-2268	556	2	united states,^^^ the court of appeals	ORG
inlawrev-2268	556	3	second	ORDINAL
inlawrev-2268	556	4	75-561	CARDINAL
inlawrev-2268	557	1	sixty-one percent	PERCENT
inlawrev-2268	557	2	thirty-nine percent	PERCENT
inlawrev-2268	558	1	aetna	ORG
inlawrev-2268	559	1	38	DATE
inlawrev-2268	560	1	77	CARDINAL
inlawrev-2268	560	2	supra	PERSON
inlawrev-2268	561	1	11976	DATE
inlawrev-2268	562	1	fed	ORG
inlawrev-2268	563	1	cch	PERSON
inlawrev-2268	563	2	77-1	CARDINAL
inlawrev-2268	563	3	u.s.	GPE
inlawrev-2268	563	4	1 9120	CARDINAL
inlawrev-2268	563	5	403	CARDINAL
inlawrev-2268	563	6	f. supp	PERSON
inlawrev-2268	564	1	498	CARDINAL
inlawrev-2268	564	2	d.	NORP
inlawrev-2268	564	3	1975	DATE
inlawrev-2268	565	1	•m	ORG
inlawrev-2268	565	2	1006	DATE
inlawrev-2268	565	3	indiana	GPE
inlawrev-2268	565	4	10:979	DATE
inlawrev-2268	565	5	section 302	LAW
inlawrev-2268	566	1	aetna	ORG
inlawrev-2268	566	2	75-561	CARDINAL
inlawrev-2268	567	1	aetna	ORG
inlawrev-2268	569	1	at least fifty percent	PERCENT
inlawrev-2268	570	1	aetna	ORG
inlawrev-2268	570	2	13	CARDINAL
inlawrev-2268	570	3	5	CARDINAL
inlawrev-2268	571	1	aetna	ORG
inlawrev-2268	571	2	75-561	CARDINAL
inlawrev-2268	571	3	1	CARDINAL
inlawrev-2268	571	4	two	CARDINAL
inlawrev-2268	571	5	2	CARDINAL
inlawrev-2268	571	6	3	CARDINAL
inlawrev-2268	573	1	the tax reform act of	LAW
inlawrev-2268	573	2	1976	DATE
inlawrev-2268	576	1	125	CARDINAL
inlawrev-2268	576	2	5th	ORDINAL
inlawrev-2268	576	3	1966	DATE
inlawrev-2268	577	1	386	CARDINAL
inlawrev-2268	577	2	1018	DATE
inlawrev-2268	577	3	1967	DATE
inlawrev-2268	578	1	138	CARDINAL
inlawrev-2268	580	1	fed	ORG
inlawrev-2268	581	1	cch	PERSON
inlawrev-2268	581	2	77-1	CARDINAL
inlawrev-2268	581	3	u.s.	GPE
inlawrev-2268	582	1	1 9120	CARDINAL
inlawrev-2268	582	2	403	CARDINAL
inlawrev-2268	582	3	f. supp	PERSON
inlawrev-2268	583	1	498	CARDINAL
inlawrev-2268	583	2	d.	NORP
inlawrev-2268	583	3	1975	DATE
inlawrev-2268	584	1	1 977	CARDINAL
inlawrev-2268	584	2	1007	DATE
inlawrev-2268	584	3	one	CARDINAL
inlawrev-2268	585	1	aetna casualty & surety co.	ORG
inlawrev-2268	586	1	second	ORDINAL
inlawrev-2268	588	1	the tax reform act of	LAW
inlawrev-2268	588	2	1976	DATE
inlawrev-2268	591	1	the tax reform act	LAW
inlawrev-2268	593	1	william m.	PERSON
inlawrev-2268	593	2	•id	GPE