id	sid	eid	entity	type
inlawrev-2376	1	1	indiana	GPE
inlawrev-2376	2	1	ralph c. anzivino	PERSON
inlawrev-2376	2	2	four	CARDINAL
inlawrev-2376	3	1	irs	ORG
inlawrev-2376	3	2	irs	ORG
inlawrev-2376	5	1	marquette university law school	ORG
inlawrev-2376	6	1	j.d.	PERSON
inlawrev-2376	6	2	western reserve school	ORG
inlawrev-2376	6	3	1971	DATE
inlawrev-2376	8	1	7701	CARDINAL
inlawrev-2376	10	1	301.7701(b	CARDINAL
inlawrev-2376	11	1	6503,	DATE
inlawrev-2376	11	2	1960-2	DATE
inlawrev-2376	11	3	412	CARDINAL
inlawrev-2376	12	1	301.7701-2(a)(2	CARDINAL
inlawrev-2376	14	1	united states	GPE
inlawrev-2376	14	2	524	CARDINAL
inlawrev-2376	14	3	729	CARDINAL
inlawrev-2376	14	4	ci	PERSON
inlawrev-2376	14	5	1975	DATE
inlawrev-2376	14	6	larson v. commissioner	ORG
inlawrev-2376	14	7	66	CARDINAL
inlawrev-2376	14	8	159	CARDINAL
inlawrev-2376	14	9	1976	DATE
inlawrev-2376	14	10	glensder textile co.	ORG
inlawrev-2376	14	11	46 b.t.a	MONEY
inlawrev-2376	14	12	176	CARDINAL
inlawrev-2376	14	13	1942	DATE
inlawrev-2376	15	1	zuckman v. united states	PERSON
inlawrev-2376	15	2	524	CARDINAL
inlawrev-2376	15	3	729	CARDINAL
inlawrev-2376	15	4	ci	PERSON
inlawrev-2376	15	5	1975	DATE
inlawrev-2376	16	1	larson v. commissioner	ORG
inlawrev-2376	16	2	66	CARDINAL
inlawrev-2376	16	3	159	CARDINAL
inlawrev-2376	16	4	1976	DATE
inlawrev-2376	16	5	glensder textile co.	ORG
inlawrev-2376	16	6	46 b.t.a	MONEY
inlawrev-2376	16	7	176	CARDINAL
inlawrev-2376	16	8	1942	DATE
inlawrev-2376	19	1	301.7701-2(d)(l	DATE
inlawrev-2376	19	2	6503,	DATE
inlawrev-2376	19	3	1960-2	DATE
inlawrev-2376	19	4	412	CARDINAL
inlawrev-2376	20	1	indiana	GPE
inlawrev-2376	22	1	®	ORG
inlawrev-2376	25	1	irs	ORG
inlawrev-2376	29	1	1977	DATE
inlawrev-2376	29	2	the united states	GPE
inlawrev-2376	29	3	the treasury department's	ORG
inlawrev-2376	30	1	glensder textile co.	ORG
inlawrev-2376	30	2	j. crane & a. bromberg	ORG
inlawrev-2376	30	3	26	CARDINAL
inlawrev-2376	30	4	143-46	CARDINAL
inlawrev-2376	30	5	1968	DATE
inlawrev-2376	31	1	§§ 1	ORG
inlawrev-2376	32	1	j. crane & a. bromberg	ORG
inlawrev-2376	32	2	supra	PERSON
inlawrev-2376	32	3	8	CARDINAL
inlawrev-2376	32	4	26	CARDINAL
inlawrev-2376	32	5	146	CARDINAL
inlawrev-2376	35	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	35	2	6503,	DATE
inlawrev-2376	35	3	1960-2	DATE
inlawrev-2376	35	4	412	CARDINAL
inlawrev-2376	38	1	42	CARDINAL
inlawrev-2376	40	1	1039-44	DATE
inlawrev-2376	40	2	1977	DATE
inlawrev-2376	40	3	42	CARDINAL
inlawrev-2376	41	1	1489	CARDINAL
inlawrev-2376	41	2	1977	DATE
inlawrev-2376	42	1	1980	DATE
inlawrev-2376	42	2	505 commissioner.^	QUANTITY
inlawrev-2376	45	1	19	CARDINAL
inlawrev-2376	45	2	irs	ORG
inlawrev-2376	46	1	larson v. commissioner.^^	ORG
inlawrev-2376	46	2	larson	ORG
inlawrev-2376	46	3	three	CARDINAL
inlawrev-2376	47	1	first	ORDINAL
inlawrev-2376	47	2	46 b.t.a	MONEY
inlawrev-2376	47	3	176	CARDINAL
inlawrev-2376	47	4	1942	DATE
inlawrev-2376	48	1	187	CARDINAL
inlawrev-2376	49	1	183	CARDINAL
inlawrev-2376	49	2	66	CARDINAL
inlawrev-2376	50	1	180-81	CARDINAL
inlawrev-2376	52	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	52	2	6503,	DATE
inlawrev-2376	52	3	1960-2	DATE
inlawrev-2376	52	4	412	CARDINAL
inlawrev-2376	53	1	t.c	PERSON
inlawrev-2376	53	2	159	CARDINAL
inlawrev-2376	53	3	1976	DATE
inlawrev-2376	55	1	185	CARDINAL
inlawrev-2376	56	1	506	CARDINAL
inlawrev-2376	56	2	indiana	GPE
inlawrev-2376	56	3	second	ORDINAL
inlawrev-2376	56	4	third	ORDINAL
inlawrev-2376	57	1	1979	DATE
inlawrev-2376	57	2	irs	ORG
inlawrev-2376	57	3	larson	ORG
inlawrev-2376	57	4	irs	ORG
inlawrev-2376	58	1	irs	ORG
inlawrev-2376	58	2	the larson court	ORG
inlawrev-2376	59	1	larson	ORG
inlawrev-2376	60	1	irs	ORG
inlawrev-2376	60	2	larson.^	NORP
inlawrev-2376	60	3	the same day	DATE
inlawrev-2376	60	4	larson	ORG
inlawrev-2376	60	5	irs	ORG
inlawrev-2376	60	6	79	CARDINAL
inlawrev-2376	60	7	larson	ORG
inlawrev-2376	61	1	irs	ORG
inlawrev-2376	61	2	larson	ORG
inlawrev-2376	61	3	79	CARDINAL
inlawrev-2376	62	1	larson	ORG
inlawrev-2376	62	2	irs	ORG
inlawrev-2376	62	3	united states,^^	PERSON
inlawrev-2376	63	1	181	CARDINAL
inlawrev-2376	67	1	1 c.b	QUANTITY
inlawrev-2376	70	1	79	CARDINAL
inlawrev-2376	71	1	1979-1	DATE
inlawrev-2376	71	2	448	CARDINAL
inlawrev-2376	71	3	two	CARDINAL
inlawrev-2376	71	4	only four	CARDINAL
inlawrev-2376	74	1	301.7701-2(a)(2	CARDINAL
inlawrev-2376	74	2	1965	DATE
inlawrev-2376	75	1	524 f.2d	MONEY
inlawrev-2376	75	2	729	CARDINAL
inlawrev-2376	75	3	ci	PERSON
inlawrev-2376	75	4	1975	DATE
inlawrev-2376	76	1	740	CARDINAL
inlawrev-2376	77	1	1980	DATE
inlawrev-2376	77	2	507	CARDINAL
inlawrev-2376	77	3	section 7 of the uniform limited partnership	LAW
inlawrev-2376	78	1	section 7	LAW
inlawrev-2376	80	1	irs	ORG
inlawrev-2376	81	1	irs	ORG
inlawrev-2376	82	1	larson	ORG
inlawrev-2376	82	2	larson	ORG
inlawrev-2376	83	1	section 7	LAW
inlawrev-2376	84	1	two	CARDINAL
inlawrev-2376	84	2	first	ORDINAL
inlawrev-2376	84	3	section 7	LAW
inlawrev-2376	84	4	section 7	LAW
inlawrev-2376	85	1	section 7	LAW
inlawrev-2376	86	1	741	CARDINAL
inlawrev-2376	87	1	7 (1916	DATE
inlawrev-2376	88	1	larson v. commissioner	ORG
inlawrev-2376	88	2	66	CARDINAL
inlawrev-2376	89	1	188-90	CARDINAL
inlawrev-2376	89	2	dawson	GPE
inlawrev-2376	89	3	c.j.	GPE
inlawrev-2376	89	4	205-06	CARDINAL
inlawrev-2376	89	5	j.	PERSON
inlawrev-2376	90	1	7	CARDINAL
inlawrev-2376	90	2	irs	ORG
inlawrev-2376	91	1	7 (1916	DATE
inlawrev-2376	92	1	j. crane & a. bromberg	ORG
inlawrev-2376	92	2	supra	PERSON
inlawrev-2376	92	3	8	CARDINAL
inlawrev-2376	92	4	26	CARDINAL
inlawrev-2376	92	5	147	CARDINAL
inlawrev-2376	92	6	508	CARDINAL
inlawrev-2376	92	7	indiana	GPE
inlawrev-2376	92	8	7	CARDINAL
inlawrev-2376	93	1	section 7	LAW
inlawrev-2376	93	2	fidelity lease ltd.	ORG
inlawrev-2376	96	1	the texas supreme court	ORG
inlawrev-2376	96	2	section 1.^^	LAW
inlawrev-2376	96	3	section 7	LAW
inlawrev-2376	97	1	section 7	LAW
inlawrev-2376	98	1	section 7	LAW
inlawrev-2376	98	2	section 7	LAW
inlawrev-2376	100	1	genesis	ORG
inlawrev-2376	100	2	section 7	LAW
inlawrev-2376	100	3	u.l.p.a	PRODUCT
inlawrev-2376	101	1	319	CARDINAL
inlawrev-2376	101	2	f. supp	PERSON
inlawrev-2376	102	1	778	CARDINAL
inlawrev-2376	102	2	1970	DATE
inlawrev-2376	103	1	gast v. petsinger	PERSON
inlawrev-2376	103	2	228	CARDINAL
inlawrev-2376	104	1	394	CARDINAL
inlawrev-2376	104	2	323	CARDINAL
inlawrev-2376	104	3	381	CARDINAL
inlawrev-2376	104	4	1974	DATE
inlawrev-2376	105	1	526 s.w.2d 543	CARDINAL
inlawrev-2376	105	2	tex. 1975	DATE
inlawrev-2376	107	1	545	CARDINAL
inlawrev-2376	108	1	86	CARDINAL
inlawrev-2376	110	1	2d 858	DATE
inlawrev-2376	110	2	195	CARDINAL
inlawrev-2376	110	3	833	CARDINAL
inlawrev-2376	110	4	1948	DATE
inlawrev-2376	112	1	860	CARDINAL
inlawrev-2376	112	2	195	CARDINAL
inlawrev-2376	112	3	834	CARDINAL
inlawrev-2376	112	4	frigidaire sales corp.	ORG
inlawrev-2376	113	1	v. union properties, inc.	ORG
inlawrev-2376	113	2	88	CARDINAL
inlawrev-2376	114	1	2d 400	DATE
inlawrev-2376	114	2	562	CARDINAL
inlawrev-2376	114	3	244	CARDINAL
inlawrev-2376	114	4	1977	DATE
inlawrev-2376	114	5	rathke v. griffith	PERSON
inlawrev-2376	114	6	36	CARDINAL
inlawrev-2376	115	1	2d 394	CARDINAL
inlawrev-2376	115	2	218	CARDINAL
inlawrev-2376	115	3	757	CARDINAL
inlawrev-2376	115	4	1950	DATE
inlawrev-2376	116	1	^trigidaire sales corp.	ORG
inlawrev-2376	117	1	v. union properties, inc.	ORG
inlawrev-2376	117	2	88	CARDINAL
inlawrev-2376	118	1	2d 400	DATE
inlawrev-2376	119	1	562	CARDINAL
inlawrev-2376	119	2	244	CARDINAL
inlawrev-2376	119	3	griffith	PERSON
inlawrev-2376	119	4	36	CARDINAL
inlawrev-2376	120	1	2d 394	CARDINAL
inlawrev-2376	120	2	218	CARDINAL
inlawrev-2376	120	3	757	CARDINAL
inlawrev-2376	120	4	1980	DATE
inlawrev-2376	120	5	509	CARDINAL
inlawrev-2376	121	1	frigidaire sales corp.	ORG
inlawrev-2376	122	1	v. union properties, inc.	ORG
inlawrev-2376	123	1	the washington supreme court	ORG
inlawrev-2376	123	2	section 7	LAW
inlawrev-2376	123	3	1976	DATE
inlawrev-2376	123	4	u.l.p.a	PRODUCT
inlawrev-2376	124	1	1976	DATE
inlawrev-2376	125	1	section 7	LAW
inlawrev-2376	127	1	7	CARDINAL
inlawrev-2376	128	1	section 7	LAW
inlawrev-2376	130	1	section 7	LAW
inlawrev-2376	130	2	section 7	LAW
inlawrev-2376	131	1	section 7	LAW
inlawrev-2376	132	1	1916	DATE
inlawrev-2376	133	1	88	CARDINAL
inlawrev-2376	134	1	2d 400	DATE
inlawrev-2376	134	2	562	CARDINAL
inlawrev-2376	134	3	244	CARDINAL
inlawrev-2376	134	4	1977	DATE
inlawrev-2376	135	1	406	CARDINAL
inlawrev-2376	135	2	562	CARDINAL
inlawrev-2376	135	3	247	CARDINAL
inlawrev-2376	135	4	alabama	GPE
inlawrev-2376	135	5	delaware	GPE
inlawrev-2376	135	6	7	CARDINAL
inlawrev-2376	137	1	10	CARDINAL
inlawrev-2376	137	2	10-9-41	TIME
inlawrev-2376	137	3	1975	DATE
inlawrev-2376	138	1	6	CARDINAL
inlawrev-2376	138	2	1974	DATE
inlawrev-2376	139	1	1976	DATE
inlawrev-2376	142	1	510	CARDINAL
inlawrev-2376	142	2	indiana	GPE
inlawrev-2376	142	3	section 7	LAW
inlawrev-2376	143	1	one	CARDINAL
inlawrev-2376	147	1	larson	ORG
inlawrev-2376	148	1	larson court	ORG
inlawrev-2376	148	2	third	ORDINAL
inlawrev-2376	148	3	third	ORDINAL
inlawrev-2376	148	4	7	CARDINAL
inlawrev-2376	149	1	two	CARDINAL
inlawrev-2376	149	2	three	CARDINAL
inlawrev-2376	149	3	larson	ORG
inlawrev-2376	150	1	irs	ORG
inlawrev-2376	150	2	larson	ORG
inlawrev-2376	152	1	the united states treasury	ORG
inlawrev-2376	152	2	the ^^46 b.t.a	FAC
inlawrev-2376	153	1	183	CARDINAL
inlawrev-2376	154	1	t.c.	GPE
inlawrev-2376	155	1	181	CARDINAL
inlawrev-2376	156	1	46 b.t.a	MONEY
inlawrev-2376	157	1	183	CARDINAL
inlawrev-2376	158	1	larson	ORG
inlawrev-2376	158	2	66	CARDINAL
inlawrev-2376	159	1	197	CARDINAL
inlawrev-2376	159	2	j.	PERSON
inlawrev-2376	161	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	161	2	1965	DATE
inlawrev-2376	162	1	second	ORDINAL
inlawrev-2376	162	2	14	CARDINAL
inlawrev-2376	162	3	1958	DATE
inlawrev-2376	163	1	1980	DATE
inlawrev-2376	163	2	511	CARDINAL
inlawrev-2376	164	1	incorporation.	ORG
inlawrev-2376	164	2	section 7	LAW
inlawrev-2376	165	1	1976	DATE
inlawrev-2376	165	2	u.l.p.a	PRODUCT
inlawrev-2376	165	3	section 7	LAW
inlawrev-2376	167	1	treasury	ORG
inlawrev-2376	167	2	u.l.p.a	PRODUCT
inlawrev-2376	169	1	9	CARDINAL
inlawrev-2376	169	2	aba-ali	PERSON
inlawrev-2376	170	1	corp.	ORG
inlawrev-2376	170	2	1969	DATE
inlawrev-2376	172	1	83	DATE
inlawrev-2376	173	1	79	CARDINAL
inlawrev-2376	174	1	7d	CARDINAL
inlawrev-2376	175	1	59	CARDINAL
inlawrev-2376	178	1	303	CARDINAL
inlawrev-2376	178	2	1976	DATE
inlawrev-2376	179	1	1976	DATE
inlawrev-2376	179	2	u.l.p.a	PRODUCT
inlawrev-2376	183	1	301.7701-2(d)(l	DATE
inlawrev-2376	183	2	1965	DATE
inlawrev-2376	184	1	u.l.p.a	PRODUCT
inlawrev-2376	184	2	u.l.p.a	PRODUCT
inlawrev-2376	186	1	46 b.t.a	QUANTITY
inlawrev-2376	187	1	183	CARDINAL
inlawrev-2376	188	1	9-10	CARDINAL
inlawrev-2376	188	2	9	CARDINAL
inlawrev-2376	188	3	1	CARDINAL
inlawrev-2376	188	4	indiana	GPE
inlawrev-2376	190	1	9	CARDINAL
inlawrev-2376	190	2	irs	ORG
inlawrev-2376	192	1	larson	ORG
inlawrev-2376	192	2	irs	ORG
inlawrev-2376	192	3	79	CARDINAL
inlawrev-2376	193	1	larson	ORG
inlawrev-2376	194	1	irs	ORG
inlawrev-2376	196	1	10	CARDINAL
inlawrev-2376	197	1	1	CARDINAL
inlawrev-2376	198	1	2	CARDINAL
inlawrev-2376	198	2	15	CARDINAL
inlawrev-2376	200	1	9(e	CARDINAL
inlawrev-2376	201	1	66	CARDINAL
inlawrev-2376	202	1	181	CARDINAL
inlawrev-2376	202	2	1980	DATE
inlawrev-2376	202	3	513	CARDINAL
inlawrev-2376	202	4	u.l.p.a	PRODUCT
inlawrev-2376	203	1	u.l.p.a	PRODUCT
inlawrev-2376	204	1	u.l.p.a	PRODUCT
inlawrev-2376	206	1	1976	DATE
inlawrev-2376	209	1	1976	DATE
inlawrev-2376	209	2	303	CARDINAL
inlawrev-2376	210	1	third	ORDINAL
inlawrev-2376	212	1	one	CARDINAL
inlawrev-2376	212	2	1	CARDINAL
inlawrev-2376	212	3	2	CARDINAL
inlawrev-2376	212	4	3	CARDINAL
inlawrev-2376	212	5	4	CARDINAL
inlawrev-2376	212	6	5	CARDINAL
inlawrev-2376	212	7	one	CARDINAL
inlawrev-2376	214	1	second	ORDINAL
inlawrev-2376	215	1	514	CARDINAL
inlawrev-2376	215	2	indiana	GPE
inlawrev-2376	217	1	midwest	LOC
inlawrev-2376	217	2	1	CARDINAL
inlawrev-2376	217	3	2	CARDINAL
inlawrev-2376	217	4	3	CARDINAL
inlawrev-2376	217	5	4	CARDINAL
inlawrev-2376	217	6	u.l.p.a	PRODUCT
inlawrev-2376	217	7	four	CARDINAL
inlawrev-2376	218	1	four	CARDINAL
inlawrev-2376	222	1	midwest	LOC
inlawrev-2376	222	2	irs	ORG
inlawrev-2376	225	1	alabama	GPE
inlawrev-2376	225	2	arizona	GPE
inlawrev-2376	225	3	arkansas	GPE
inlawrev-2376	225	4	california	GPE
inlawrev-2376	225	5	colorado	GPE
inlawrev-2376	225	6	idaho	GPE
inlawrev-2376	225	7	illinois	GPE
inlawrev-2376	225	8	indiana	GPE
inlawrev-2376	225	9	iowa	GPE
inlawrev-2376	225	10	kansas	GPE
inlawrev-2376	225	11	kentucky	GPE
inlawrev-2376	225	12	louisiana	GPE
inlawrev-2376	225	13	michigan	GPE
inlawrev-2376	225	14	minnesota	GPE
inlawrev-2376	225	15	missouri	GPE
inlawrev-2376	225	16	nebraska	GPE
inlawrev-2376	225	17	new mexico	GPE
inlawrev-2376	225	18	north dakota	GPE
inlawrev-2376	225	19	ohio	GPE
inlawrev-2376	225	20	oklahoma	GPE
inlawrev-2376	225	21	oregon	GPE
inlawrev-2376	225	22	south dakota	GPE
inlawrev-2376	225	23	texas	GPE
inlawrev-2376	225	24	utah	GPE
inlawrev-2376	225	25	washington	GPE
inlawrev-2376	225	26	wisconsin	GPE
inlawrev-2376	225	27	wyoming	GPE
inlawrev-2376	226	1	1976	CARDINAL
inlawrev-2376	226	2	1	CARDINAL
inlawrev-2376	226	3	sky l.	PERSON
inlawrev-2376	226	4	1 4721	DATE
inlawrev-2376	226	5	551	CARDINAL
inlawrev-2376	227	1	alaska	GPE
inlawrev-2376	227	2	florida	GPE
inlawrev-2376	229	1	1	CARDINAL
inlawrev-2376	229	2	sky l.	PERSON
inlawrev-2376	229	3	cch	PERSON
inlawrev-2376	229	4	1 4821	DATE
inlawrev-2376	229	5	645-3	CARDINAL
inlawrev-2376	230	1	illinois	GPE
inlawrev-2376	230	2	indiana	GPE
inlawrev-2376	230	3	iowa	GPE
inlawrev-2376	230	4	michigan	GPE
inlawrev-2376	230	5	minnesota	GPE
inlawrev-2376	230	6	missouri	GPE
inlawrev-2376	230	7	wisconsin	GPE
inlawrev-2376	231	1	687	CARDINAL
inlawrev-2376	232	1	693	CARDINAL
inlawrev-2376	233	1	694	CARDINAL
inlawrev-2376	234	1	657	CARDINAL
inlawrev-2376	234	2	1980	DATE
inlawrev-2376	234	3	515 iii	QUANTITY
inlawrev-2376	235	1	irs	ORG
inlawrev-2376	235	2	72-13	DATE
inlawrev-2376	235	3	only one	CARDINAL
inlawrev-2376	235	4	less than $2,500,000	MONEY
inlawrev-2376	235	5	at least 15 percent	PERCENT
inlawrev-2376	235	6	250,000	MONEY
inlawrev-2376	235	7	2,500,000	MONEY
inlawrev-2376	235	8	at least 10 percent	PERCENT
inlawrev-2376	237	1	.04	PERSON
inlawrev-2376	237	2	.02	DATE
inlawrev-2376	238	1	the united states treasury	ORG
inlawrev-2376	240	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	240	2	1965	DATE
inlawrev-2376	243	1	sec	ORG
inlawrev-2376	243	2	d.	NORP
inlawrev-2376	243	3	'rev	WORK_OF_ART
inlawrev-2376	244	1	72	CARDINAL
inlawrev-2376	244	2	2.02	CARDINAL
inlawrev-2376	244	3	.04	GPE
inlawrev-2376	244	4	1972-1	DATE
inlawrev-2376	244	5	735	CARDINAL
inlawrev-2376	246	1	516	CARDINAL
inlawrev-2376	246	2	indiana	GPE
inlawrev-2376	249	1	one	CARDINAL
inlawrev-2376	251	1	midwest	LOC
inlawrev-2376	252	1	50,000	MONEY
inlawrev-2376	252	2	5%	PERCENT
inlawrev-2376	252	3	the prior 12 months plus	DATE
inlawrev-2376	252	4	5%	PERCENT
inlawrev-2376	252	5	one million dollars	MONEY
inlawrev-2376	258	1	301.7701-2(d)(l	DATE
inlawrev-2376	258	2	1965	DATE
inlawrev-2376	260	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	263	1	301.7701-2(d)(l	DATE
inlawrev-2376	264	1	1976	CARDINAL
inlawrev-2376	264	2	1	CARDINAL
inlawrev-2376	264	3	sky l.	PERSON
inlawrev-2376	264	4	cch	PERSON
inlawrev-2376	264	5	4821	DATE
inlawrev-2376	264	6	635	CARDINAL
inlawrev-2376	265	1	1980	DATE
inlawrev-2376	265	2	517	CARDINAL
inlawrev-2376	268	1	nonrecourse third party	ORG
inlawrev-2376	269	1	nonrecourse third party	ORG
inlawrev-2376	270	1	irs	ORG
inlawrev-2376	273	1	161	CARDINAL
inlawrev-2376	273	2	1975	DATE
inlawrev-2376	277	1	72	CARDINAL
inlawrev-2376	277	2	1972-1	DATE
inlawrev-2376	277	3	200	CARDINAL
inlawrev-2376	279	1	72-350	CARDINAL
inlawrev-2376	279	2	1972-2	DATE
inlawrev-2376	279	3	395	CARDINAL
inlawrev-2376	280	1	proc	PERSON
inlawrev-2376	281	1	74-17	DATE
inlawrev-2376	281	2	439	CARDINAL
inlawrev-2376	281	3	518	CARDINAL
inlawrev-2376	281	4	indiana	GPE
inlawrev-2376	283	1	irs	ORG
inlawrev-2376	283	2	irs	ORG
inlawrev-2376	283	3	monthly	DATE
inlawrev-2376	283	4	irs	ORG
inlawrev-2376	284	1	irs	ORG
inlawrev-2376	284	2	treasury	ORG
inlawrev-2376	285	1	irs	ORG
inlawrev-2376	290	1	41	CARDINAL
inlawrev-2376	290	2	382	CARDINAL
inlawrev-2376	290	3	382	CARDINAL
inlawrev-2376	290	4	1974	DATE
inlawrev-2376	293	1	301.7701-2(d)(2	CARDINAL
inlawrev-2376	293	2	1965	DATE
inlawrev-2376	293	3	irs	ORG
inlawrev-2376	295	1	d.	NORP
inlawrev-2376	296	1	1980	DATE
inlawrev-2376	296	2	519	CARDINAL
inlawrev-2376	296	3	section 7 of the u.l.p.a	LAW
inlawrev-2376	299	1	section 7	LAW
inlawrev-2376	300	1	larson	ORG
inlawrev-2376	300	2	three	CARDINAL
inlawrev-2376	301	1	two	CARDINAL
inlawrev-2376	301	2	three	CARDINAL
inlawrev-2376	302	1	section 7	LAW
inlawrev-2376	304	1	section 7 of the u.l.p.a	LAW
inlawrev-2376	308	1	two	CARDINAL
inlawrev-2376	309	1	1976	DATE
inlawrev-2376	309	2	u.l.p.a	PRODUCT
inlawrev-2376	312	1	u.l.p.a	PRODUCT