id	sid	eid	entity	type
inlawrev-2695	1	1	indiana	GPE
inlawrev-2695	1	2	section 483	LAW
inlawrev-2695	1	3	i.	PERSON
inlawrev-2695	2	1	one	CARDINAL
inlawrev-2695	3	1	two	CARDINAL
inlawrev-2695	3	2	one	CARDINAL
inlawrev-2695	3	3	section 483 '	LAW
inlawrev-2695	3	4	1954	DATE
inlawrev-2695	3	5	one	CARDINAL
inlawrev-2695	4	1	2	CARDINAL
inlawrev-2695	4	2	two	CARDINAL
inlawrev-2695	4	3	483	CARDINAL
inlawrev-2695	4	4	irs	ORG
inlawrev-2695	5	1	483	CARDINAL
inlawrev-2695	6	1	section 483	LAW
inlawrev-2695	6	2	1964	DATE
inlawrev-2695	6	3	4	CARDINAL
inlawrev-2695	7	1	5	CARDINAL
inlawrev-2695	7	2	section 483	LAW
inlawrev-2695	7	3	section 483.6	LAW
inlawrev-2695	7	4	section 483	LAW
inlawrev-2695	8	1	1954	DATE
inlawrev-2695	10	1	483	CARDINAL
inlawrev-2695	10	2	supp	GPE
inlawrev-2695	11	1	1985	DATE
inlawrev-2695	12	1	353	CARDINAL
inlawrev-2695	13	1	323	CARDINAL
inlawrev-2695	13	2	1987	DATE
inlawrev-2695	14	1	42	CARDINAL
inlawrev-2695	15	1	4revenue	CARDINAL
inlawrev-2695	15	2	1964	DATE
inlawrev-2695	17	1	88	CARDINAL
inlawrev-2695	17	2	224	CARDINAL
inlawrev-2695	17	3	78	CARDINAL
inlawrev-2695	18	1	19	CARDINAL
inlawrev-2695	18	2	77	CARDINAL
inlawrev-2695	19	1	749	CARDINAL
inlawrev-2695	19	2	2d	CARDINAL
inlawrev-2695	20	1	1	CARDINAL
inlawrev-2695	20	2	72	DATE
inlawrev-2695	20	3	1964	DATE
inlawrev-2695	20	4	u.s.	GPE
inlawrev-2695	20	5	cong.	ORG
inlawrev-2695	23	1	1313	CARDINAL
inlawrev-2695	23	2	1380	CARDINAL
inlawrev-2695	26	1	830	CARDINAL
inlawrev-2695	26	2	2d	CARDINAL
inlawrev-2695	27	1	1	CARDINAL
inlawrev-2695	27	2	101	DATE
inlawrev-2695	27	3	1964	DATE
inlawrev-2695	27	4	u.s.	GPE
inlawrev-2695	27	5	cong.	ORG
inlawrev-2695	30	1	1673	CARDINAL
inlawrev-2695	30	2	1774	DATE
inlawrev-2695	30	3	hereinafter s.	PERSON
inlawrev-2695	31	1	830	CARDINAL
inlawrev-2695	33	1	supp	GPE
inlawrev-2695	34	1	1985	DATE
inlawrev-2695	35	1	6id	ORDINAL
inlawrev-2695	36	1	483(a)-(b	PRODUCT
inlawrev-2695	37	1	7h.r	CARDINAL
inlawrev-2695	40	1	749	CARDINAL
inlawrev-2695	40	2	4	CARDINAL
inlawrev-2695	40	3	1380	CARDINAL
inlawrev-2695	41	1	s. rep	ORG
inlawrev-2695	43	1	830	CARDINAL
inlawrev-2695	43	2	4	CARDINAL
inlawrev-2695	43	3	1774-75	DATE
inlawrev-2695	44	1	679	CARDINAL
inlawrev-2695	44	2	indiana	GPE
inlawrev-2695	46	1	section 483	LAW
inlawrev-2695	46	2	483	CARDINAL
inlawrev-2695	47	1	section 483	LAW
inlawrev-2695	47	2	section 483	LAW
inlawrev-2695	47	3	section 483	LAW
inlawrev-2695	48	1	8	CARDINAL
inlawrev-2695	48	2	section 483	LAW
inlawrev-2695	48	3	483	CARDINAL
inlawrev-2695	49	1	section 483	LAW
inlawrev-2695	49	2	483	CARDINAL
inlawrev-2695	50	1	section 483	LAW
inlawrev-2695	50	2	483	CARDINAL
inlawrev-2695	51	1	9 ii	QUANTITY
inlawrev-2695	51	2	section 483	LAW
inlawrev-2695	51	3	section 483	LAW
inlawrev-2695	52	1	10	CARDINAL
inlawrev-2695	52	2	congress	ORG
inlawrev-2695	53	1	11	CARDINAL
inlawrev-2695	53	2	1000	MONEY
inlawrev-2695	53	3	1300	MONEY
inlawrev-2695	53	4	ten years	DATE
inlawrev-2695	54	1	the ten year period	DATE
inlawrev-2695	54	2	300	MONEY
inlawrev-2695	54	3	1300-$1000	MONEY
inlawrev-2695	55	1	300	MONEY
inlawrev-2695	55	2	300	MONEY
inlawrev-2695	56	1	12	CARDINAL
inlawrev-2695	56	2	36	CARDINAL
inlawrev-2695	57	1	oid	ORG
inlawrev-2695	57	2	section 7872	LAW
inlawrev-2695	58	1	194	CARDINAL
inlawrev-2695	59	1	10h.r	CARDINAL
inlawrev-2695	61	1	749	CARDINAL
inlawrev-2695	61	2	4	CARDINAL
inlawrev-2695	61	3	1381	CARDINAL
inlawrev-2695	62	1	s. rep	ORG
inlawrev-2695	64	1	830	CARDINAL
inlawrev-2695	64	2	4	CARDINAL
inlawrev-2695	64	3	1775	DATE
inlawrev-2695	64	4	5	CARDINAL
inlawrev-2695	65	1	20,921	CARDINAL
inlawrev-2695	65	2	1987	DATE
inlawrev-2695	66	1	70	DATE
inlawrev-2695	68	1	749	CARDINAL
inlawrev-2695	68	2	4	CARDINAL
inlawrev-2695	68	3	1381	CARDINAL
inlawrev-2695	69	1	s. rep	ORG
inlawrev-2695	71	1	830	CARDINAL
inlawrev-2695	71	2	4	CARDINAL
inlawrev-2695	71	3	1775	DATE
inlawrev-2695	72	1	12h.r	CARDINAL
inlawrev-2695	74	1	749	CARDINAL
inlawrev-2695	74	2	4	CARDINAL
inlawrev-2695	74	3	1380	CARDINAL
inlawrev-2695	75	1	s. rep	ORG
inlawrev-2695	77	1	830	CARDINAL
inlawrev-2695	77	2	4	CARDINAL
inlawrev-2695	77	3	1774-75	DATE
inlawrev-2695	78	1	1987	DATE
inlawrev-2695	78	2	681	CARDINAL
inlawrev-2695	78	3	13	CARDINAL
inlawrev-2695	79	1	14	CARDINAL
inlawrev-2695	80	1	15	CARDINAL
inlawrev-2695	81	1	16	CARDINAL
inlawrev-2695	81	2	17	CARDINAL
inlawrev-2695	81	3	483	CARDINAL
inlawrev-2695	81	4	13 i.r.c	QUANTITY
inlawrev-2695	82	1	supp	GPE
inlawrev-2695	83	1	1985	DATE
inlawrev-2695	83	2	483	CARDINAL
inlawrev-2695	84	1	1	CARDINAL
inlawrev-2695	84	2	2	CARDINAL
inlawrev-2695	84	3	section 1272(a	LAW
inlawrev-2695	85	1	1	CARDINAL
inlawrev-2695	85	2	2	CARDINAL
inlawrev-2695	86	1	section 1274(b)(2	LAW
inlawrev-2695	86	2	section 1274(d	LAW
inlawrev-2695	87	1	1	MONEY
inlawrev-2695	87	2	1 1	CARDINAL
inlawrev-2695	87	3	k =	ORG
inlawrev-2695	88	1	l. lipkin	PERSON
inlawrev-2695	88	2	i. feinstein & l. derrick	PERSON
inlawrev-2695	88	3	16	CARDINAL
inlawrev-2695	88	4	1973	DATE
inlawrev-2695	91	1	1.483	CARDINAL
inlawrev-2695	91	2	1981	DATE
inlawrev-2695	91	3	section 483	LAW
inlawrev-2695	91	4	34	CARDINAL
inlawrev-2695	91	5	187	CARDINAL
inlawrev-2695	91	6	188	CARDINAL
inlawrev-2695	91	7	1979	DATE
inlawrev-2695	93	1	supp	GPE
inlawrev-2695	94	1	1985	DATE
inlawrev-2695	94	2	1	CARDINAL
inlawrev-2695	95	1	more than 6 months	DATE
inlawrev-2695	95	2	682	CARDINAL
inlawrev-2695	95	3	indiana	GPE
inlawrev-2695	96	1	20:679	ORG
inlawrev-2695	96	2	more than six months later	DATE
inlawrev-2695	96	3	more than a year later	DATE
inlawrev-2695	97	1	18	CARDINAL
inlawrev-2695	97	2	6000	MONEY
inlawrev-2695	97	3	2000	MONEY
inlawrev-2695	97	4	the end of each year	DATE
inlawrev-2695	97	5	three years	DATE
inlawrev-2695	98	1	section 483	LAW
inlawrev-2695	98	2	six percent	PERCENT
inlawrev-2695	98	3	annually	DATE
inlawrev-2695	99	1	6000	MONEY
inlawrev-2695	100	1	six percent	PERCENT
inlawrev-2695	100	2	2000	MONEY
inlawrev-2695	100	3	2.673019 = $	MONEY
inlawrev-2695	100	4	5346	MONEY
inlawrev-2695	101	1	6000	MONEY
inlawrev-2695	101	2	5346	MONEY
inlawrev-2695	101	3	interest20	ORG
inlawrev-2695	101	4	654	MONEY
inlawrev-2695	101	5	5346	MONEY
inlawrev-2695	101	6	654.21	MONEY
inlawrev-2695	101	7	654	MONEY
inlawrev-2695	101	8	483.22	CARDINAL
inlawrev-2695	101	9	6000	MONEY
inlawrev-2695	101	10	2245	MONEY
inlawrev-2695	101	11	the end of each year	DATE
inlawrev-2695	101	12	three years	DATE
inlawrev-2695	101	13	6735	MONEY
inlawrev-2695	102	1	six percent	PERCENT
inlawrev-2695	102	2	annually	DATE
inlawrev-2695	103	1	6000	MONEY
inlawrev-2695	103	2	735	MONEY
inlawrev-2695	104	1	483	CARDINAL
inlawrev-2695	104	2	six percent	PERCENT
inlawrev-2695	104	3	annually	DATE
inlawrev-2695	104	4	6000	MONEY
inlawrev-2695	105	1	2245	MONEY
inlawrev-2695	105	2	2.6730 =] $6000	MONEY
inlawrev-2695	105	3	0	MONEY
inlawrev-2695	105	4	more than 1 year	DATE
inlawrev-2695	106	1	2	CARDINAL
inlawrev-2695	108	1	1	MONEY
inlawrev-2695	108	2	the end of a year	DATE
inlawrev-2695	108	3	three years	DATE
inlawrev-2695	108	4	six percent	PERCENT
inlawrev-2695	108	5	2.6730	MONEY
inlawrev-2695	109	1	supra	PERSON
inlawrev-2695	109	2	15	CARDINAL
inlawrev-2695	110	1	supp	GPE
inlawrev-2695	111	1	1985	DATE
inlawrev-2695	112	1	2	CARDINAL
inlawrev-2695	113	1	22id	ORDINAL
inlawrev-2695	114	1	2iid	CARDINAL
inlawrev-2695	116	1	1987	DATE
inlawrev-2695	116	2	683	CARDINAL
inlawrev-2695	116	3	section 483	LAW
inlawrev-2695	117	1	24	CARDINAL
inlawrev-2695	117	2	2	CARDINAL
inlawrev-2695	117	3	483	CARDINAL
inlawrev-2695	117	4	nine percent	PERCENT
inlawrev-2695	117	5	annually	DATE
inlawrev-2695	117	6	six percent	PERCENT
inlawrev-2695	117	7	annually	DATE
inlawrev-2695	118	1	6000	MONEY
inlawrev-2695	119	1	2245	MONEY
inlawrev-2695	119	2	2.531325 =] $5683	MONEY
inlawrev-2695	119	3	317	MONEY
inlawrev-2695	119	4	317,27	MONEY
inlawrev-2695	119	5	735	MONEY
inlawrev-2695	119	6	5683	MONEY
inlawrev-2695	119	7	6735	MONEY
inlawrev-2695	120	1	an additional $317	MONEY
inlawrev-2695	120	2	section 483	LAW
inlawrev-2695	121	1	28 iii	QUANTITY
inlawrev-2695	122	1	30	CARDINAL
inlawrev-2695	122	2	treasury	ORG
inlawrev-2695	123	1	31	CARDINAL
inlawrev-2695	124	1	32	CARDINAL
inlawrev-2695	125	1	24	CARDINAL
inlawrev-2695	127	1	1	MONEY
inlawrev-2695	127	2	the end of a year	DATE
inlawrev-2695	127	3	three years	DATE
inlawrev-2695	127	4	nine percent	PERCENT
inlawrev-2695	127	5	2.5313	MONEY
inlawrev-2695	128	1	supra	PERSON
inlawrev-2695	128	2	15	CARDINAL
inlawrev-2695	129	1	26i.r.c	CARDINAL
inlawrev-2695	130	1	supp	GPE
inlawrev-2695	131	1	1985	DATE
inlawrev-2695	132	1	21id	ORDINAL
inlawrev-2695	132	2	28	CARDINAL
inlawrev-2695	134	1	29i.r.c	CARDINAL
inlawrev-2695	134	2	1982	DATE
inlawrev-2695	135	1	30id	DATE
inlawrev-2695	139	1	25.2512-8	CARDINAL
inlawrev-2695	142	1	25.2512-8	CARDINAL
inlawrev-2695	144	1	684	CARDINAL
inlawrev-2695	144	2	indiana	GPE
inlawrev-2695	144	3	20:679	CARDINAL
inlawrev-2695	144	4	the internal revenue service	ORG
inlawrev-2695	144	5	33	CARDINAL
inlawrev-2695	145	1	34	CARDINAL
inlawrev-2695	146	1	35	CARDINAL
inlawrev-2695	146	2	section 483	LAW
inlawrev-2695	147	1	6000	MONEY
inlawrev-2695	147	2	2245	MONEY
inlawrev-2695	147	3	the end of each year	DATE
inlawrev-2695	147	4	three years	DATE
inlawrev-2695	147	5	6735	MONEY
inlawrev-2695	148	1	six percent	PERCENT
inlawrev-2695	148	2	annually	DATE
inlawrev-2695	149	1	6000	MONEY
inlawrev-2695	149	2	735	MONEY
inlawrev-2695	150	1	483	CARDINAL
inlawrev-2695	150	2	six percent	PERCENT
inlawrev-2695	150	3	nine percent	PERCENT
inlawrev-2695	150	4	annually	DATE
inlawrev-2695	151	1	2	CARDINAL
inlawrev-2695	151	2	section 483	LAW
inlawrev-2695	151	3	zero	CARDINAL
inlawrev-2695	151	4	section 483	LAW
inlawrev-2695	152	1	36	CARDINAL
inlawrev-2695	152	2	483	CARDINAL
inlawrev-2695	152	3	6000	MONEY
inlawrev-2695	152	4	six percent	PERCENT
inlawrev-2695	153	1	2245	MONEY
inlawrev-2695	153	2	2.673038 =] $6000	MONEY
inlawrev-2695	153	3	0	MONEY
inlawrev-2695	153	4	235	CARDINAL
inlawrev-2695	153	5	149	CARDINAL
inlawrev-2695	153	6	151	CARDINAL
inlawrev-2695	153	7	9th	ORDINAL
inlawrev-2695	153	8	1956	DATE
inlawrev-2695	153	9	100%	PERCENT
inlawrev-2695	153	10	reynolds v. commissioner	ORG
inlawrev-2695	153	11	55	CARDINAL
inlawrev-2695	153	12	172	CARDINAL
inlawrev-2695	153	13	201	CARDINAL
inlawrev-2695	153	14	1970	DATE
inlawrev-2695	154	1	weller v. commissioner	ORG
inlawrev-2695	154	2	38	CARDINAL
inlawrev-2695	155	1	790	CARDINAL
inlawrev-2695	155	2	1962	DATE
inlawrev-2695	155	3	2%	PERCENT
inlawrev-2695	155	4	anderson v. commissioner	ORG
inlawrev-2695	155	5	8 t.c	QUANTITY
inlawrev-2695	155	6	1947	DATE
inlawrev-2695	156	1	weller	ORG
inlawrev-2695	156	2	38	CARDINAL
inlawrev-2695	157	1	806	CARDINAL
inlawrev-2695	158	1	supra	PERSON
inlawrev-2695	158	2	23	CARDINAL
inlawrev-2695	159	1	joyce & del cotto	ORG
inlawrev-2695	159	2	35	CARDINAL
inlawrev-2695	159	3	459	CARDINAL
inlawrev-2695	159	4	463	CARDINAL
inlawrev-2695	159	5	1980	DATE
inlawrev-2695	159	6	section 483	LAW
inlawrev-2695	160	1	nsee supra	PERSON
inlawrev-2695	160	2	19	CARDINAL
inlawrev-2695	161	1	39i.r.c	CARDINAL
inlawrev-2695	161	2	1982	DATE
inlawrev-2695	164	1	25.2512-8	CARDINAL
inlawrev-2695	165	1	1987	DATE
inlawrev-2695	165	2	685	CARDINAL
inlawrev-2695	165	3	6000	MONEY
inlawrev-2695	165	4	nine percent	PERCENT
inlawrev-2695	166	1	2245	MONEY
inlawrev-2695	166	2	2.531340 =] $5683	MONEY
inlawrev-2695	166	3	gift41	ORG
inlawrev-2695	166	4	317	MONEY
inlawrev-2695	166	5	483	CARDINAL
inlawrev-2695	167	1	b. ballard v. commissioner	PERSON
inlawrev-2695	167	2	ballard v.	PERSON
inlawrev-2695	167	3	united states tax court	ORG
inlawrev-2695	167	4	483	CARDINAL
inlawrev-2695	168	1	ballard	GPE
inlawrev-2695	168	2	three	CARDINAL
inlawrev-2695	168	3	june 1981	DATE
inlawrev-2695	168	4	386,000	MONEY
inlawrev-2695	169	1	six percent	PERCENT
inlawrev-2695	169	2	section 483	LAW
inlawrev-2695	169	3	june 1981.44	DATE
inlawrev-2695	169	4	six percent	PERCENT
inlawrev-2695	169	5	386,000	MONEY
inlawrev-2695	169	6	483	CARDINAL
inlawrev-2695	169	7	six percent	PERCENT
inlawrev-2695	169	8	section 483	LAW
inlawrev-2695	170	1	46	CARDINAL
inlawrev-2695	171	1	25	CARDINAL
inlawrev-2695	171	2	41	CARDINAL
inlawrev-2695	172	1	1982	DATE
inlawrev-2695	175	1	25.2512-8	CARDINAL
inlawrev-2695	176	1	4253	CARDINAL
inlawrev-2695	177	1	323	CARDINAL
inlawrev-2695	177	2	1987	DATE
inlawrev-2695	178	1	section 483	LAW
inlawrev-2695	181	1	1.483	CARDINAL
inlawrev-2695	181	2	7394	DATE
inlawrev-2695	181	3	1976-1	DATE
inlawrev-2695	181	4	135	CARDINAL
inlawrev-2695	182	1	1976	DATE
inlawrev-2695	183	1	ballard	ORG
inlawrev-2695	183	2	53	CARDINAL
inlawrev-2695	184	1	cch	PERSON
inlawrev-2695	184	2	324	CARDINAL
inlawrev-2695	185	1	686	CARDINAL
inlawrev-2695	185	2	indiana	GPE
inlawrev-2695	185	3	20:679	CARDINAL
inlawrev-2695	185	4	six percent	PERCENT
inlawrev-2695	185	5	3	MONEY
inlawrev-2695	185	6	gift49	ORG
inlawrev-2695	185	7	184,000	MONEY
inlawrev-2695	186	1	50	CARDINAL
inlawrev-2695	186	2	irs	ORG
inlawrev-2695	186	3	eighteen percent	PERCENT
inlawrev-2695	187	1	51	CARDINAL
inlawrev-2695	188	1	eighteen percent	PERCENT
inlawrev-2695	188	2	386,000	MONEY
inlawrev-2695	188	3	approximately $134,000	MONEY
inlawrev-2695	189	1	52	CARDINAL
inlawrev-2695	189	2	irs	ORG
inlawrev-2695	189	3	570,000	MONEY
inlawrev-2695	189	4	eighteen percent	PERCENT
inlawrev-2695	189	5	134,000	MONEY
inlawrev-2695	189	6	gift53	ORG
inlawrev-2695	189	7	436,000	MONEY
inlawrev-2695	189	8	84,000	MONEY
inlawrev-2695	190	1	54	CARDINAL
inlawrev-2695	190	2	the united states	GPE
inlawrev-2695	190	3	irs	ORG
inlawrev-2695	191	1	55	CARDINAL
inlawrev-2695	192	1	56	CARDINAL
inlawrev-2695	193	1	irs	ORG
inlawrev-2695	193	2	323	CARDINAL
inlawrev-2695	195	1	1976	DATE
inlawrev-2695	198	1	25.2512-8	CARDINAL
inlawrev-2695	199	1	9000	MONEY
inlawrev-2695	199	2	three	CARDINAL
inlawrev-2695	201	1	2503(b	DATE
inlawrev-2695	201	2	1976	DATE
inlawrev-2695	201	3	1981	DATE
inlawrev-2695	201	4	3000	MONEY
inlawrev-2695	202	1	9000	MONEY
inlawrev-2695	202	2	184,000	MONEY
inlawrev-2695	202	3	175,000	MONEY
inlawrev-2695	203	1	175,000	MONEY
inlawrev-2695	203	2	1981	DATE
inlawrev-2695	203	3	approximately $47,000	MONEY
inlawrev-2695	205	1	1981	DATE
inlawrev-2695	205	2	47,000	MONEY
inlawrev-2695	208	1	ballard	ORG
inlawrev-2695	208	2	53	CARDINAL
inlawrev-2695	209	1	cch	PERSON
inlawrev-2695	209	2	324	CARDINAL
inlawrev-2695	211	1	53	CARDINAL
inlawrev-2695	212	1	1976	DATE
inlawrev-2695	215	1	25.2512-8	CARDINAL
inlawrev-2695	216	1	ballard	ORG
inlawrev-2695	216	2	53	CARDINAL
inlawrev-2695	217	1	cch	PERSON
inlawrev-2695	217	2	324	CARDINAL
inlawrev-2695	218	1	2503(b	DATE
inlawrev-2695	218	2	2505	DATE
inlawrev-2695	218	3	1976	DATE
inlawrev-2695	219	1	ballard	ORG
inlawrev-2695	219	2	53	CARDINAL
inlawrev-2695	220	1	cch	PERSON
inlawrev-2695	220	2	327	CARDINAL
inlawrev-2695	221	1	56i.r.c	CARDINAL
inlawrev-2695	222	1	6501(c)(3	CARDINAL
inlawrev-2695	222	2	1982	DATE
inlawrev-2695	223	1	1987	DATE
inlawrev-2695	223	2	687	CARDINAL
inlawrev-2695	224	1	section 483	LAW
inlawrev-2695	226	1	irs	ORG
inlawrev-2695	226	2	483	CARDINAL
inlawrev-2695	226	3	irs	ORG
inlawrev-2695	227	1	years later	DATE
inlawrev-2695	228	1	section 483	LAW
inlawrev-2695	228	2	483	CARDINAL
inlawrev-2695	228	3	section 483	LAW
inlawrev-2695	230	1	60	CARDINAL
inlawrev-2695	231	1	61	CARDINAL
inlawrev-2695	232	1	62	CARDINAL
inlawrev-2695	232	2	483.63	CARDINAL
inlawrev-2695	232	3	section 483	LAW
inlawrev-2695	233	1	65	CARDINAL
inlawrev-2695	234	1	first	ORDINAL
inlawrev-2695	234	2	section 483	LAW
inlawrev-2695	235	1	supp	GPE
inlawrev-2695	236	1	1985	DATE
inlawrev-2695	237	1	17	CARDINAL
inlawrev-2695	239	1	483(c)(2	CARDINAL
inlawrev-2695	239	2	supp	GPE
inlawrev-2695	239	3	1985	DATE
inlawrev-2695	240	1	17	CARDINAL
inlawrev-2695	241	1	^breitbard, mattachione & hasting	ORG
inlawrev-2695	241	2	42	CARDINAL
inlawrev-2695	241	3	fed	ORG
inlawrev-2695	242	1	§§	ORG
inlawrev-2695	242	2	53.01	CARDINAL
inlawrev-2695	242	3	1984	DATE
inlawrev-2695	243	1	61	CARDINAL
inlawrev-2695	243	2	joyce & del cotto	ORG
inlawrev-2695	243	3	37	CARDINAL
inlawrev-2695	243	4	459	CARDINAL
inlawrev-2695	245	1	supp	GPE
inlawrev-2695	246	1	1985	DATE
inlawrev-2695	247	1	hartigan	PERSON
inlawrev-2695	247	2	13	CARDINAL
inlawrev-2695	248	1	116	CARDINAL
inlawrev-2695	248	2	118	CARDINAL
inlawrev-2695	248	3	1984	DATE
inlawrev-2695	249	1	6isee i.r.c	PERSON
inlawrev-2695	250	1	supp	GPE
inlawrev-2695	251	1	1985	DATE
inlawrev-2695	252	1	14	CARDINAL
inlawrev-2695	254	1	supp	GPE
inlawrev-2695	255	1	1985	DATE
inlawrev-2695	256	1	13	CARDINAL
inlawrev-2695	257	1	65breitbard	CARDINAL
inlawrev-2695	257	2	mattachione & hasting	ORG
inlawrev-2695	257	3	60	CARDINAL
inlawrev-2695	258	1	688	CARDINAL
inlawrev-2695	258	2	indiana	GPE
inlawrev-2695	258	3	20:679	CARDINAL
inlawrev-2695	259	1	66	CARDINAL
inlawrev-2695	259	2	section 483	LAW
inlawrev-2695	259	3	ballard	GPE
inlawrev-2695	260	1	irs	ORG
inlawrev-2695	260	2	1975	DATE
inlawrev-2695	260	3	irs	ORG
inlawrev-2695	260	4	section 483	LAW
inlawrev-2695	260	5	36	DATE
inlawrev-2695	260	6	355	CARDINAL
inlawrev-2695	260	7	67	CARDINAL
inlawrev-2695	260	8	irs	ORG
inlawrev-2695	260	9	483	CARDINAL
inlawrev-2695	260	10	26	CARDINAL
inlawrev-2695	260	11	the united states	GPE
inlawrev-2695	262	1	irs	ORG
inlawrev-2695	263	1	69	CARDINAL
inlawrev-2695	263	2	irs	ORG
inlawrev-2695	263	3	483	CARDINAL
inlawrev-2695	263	4	section 483	LAW
inlawrev-2695	263	5	irs	ORG
inlawrev-2695	263	6	483	PRODUCT
inlawrev-2695	264	1	483	PRODUCT
inlawrev-2695	264	2	title 26	LAW
inlawrev-2695	265	1	title 26.71	LAW
inlawrev-2695	265	2	first	ORDINAL
inlawrev-2695	266	1	johnson v. united states	PERSON
inlawrev-2695	266	2	254	CARDINAL
inlawrev-2695	266	3	f. supp	PERSON
inlawrev-2695	267	1	73	CARDINAL
inlawrev-2695	267	2	n.d. tex. 1966	GPE
inlawrev-2695	267	3	67	CARDINAL
inlawrev-2695	267	4	1977	DATE
inlawrev-2695	267	5	585	CARDINAL
inlawrev-2695	267	6	234	CARDINAL
inlawrev-2695	267	7	7th	ORDINAL
inlawrev-2695	267	8	1978	DATE
inlawrev-2695	268	1	irs	ORG
inlawrev-2695	271	1	73-61	CARDINAL
inlawrev-2695	271	2	408	CARDINAL
inlawrev-2695	271	3	409	CARDINAL
inlawrev-2695	272	1	the united states supreme court	ORG
inlawrev-2695	272	2	dickman v. commissioner	ORG
inlawrev-2695	272	3	465	CARDINAL
inlawrev-2695	272	4	330	CARDINAL
inlawrev-2695	272	5	1984	DATE
inlawrev-2695	272	6	690	CARDINAL
inlawrev-2695	272	7	812	CARDINAL
inlawrev-2695	272	8	11th	ORDINAL
inlawrev-2695	272	9	1982	DATE
inlawrev-2695	273	1	344	CARDINAL
inlawrev-2695	274	1	dickman	ORG
inlawrev-2695	275	1	347	CARDINAL
inlawrev-2695	275	2	j.	PERSON
inlawrev-2695	277	1	irs	ORG
inlawrev-2695	280	1	73-61	CARDINAL
inlawrev-2695	280	2	408	CARDINAL
inlawrev-2695	280	3	409	CARDINAL
inlawrev-2695	281	1	berkman	PERSON
inlawrev-2695	281	2	38	CARDINAL
inlawrev-2695	282	1	cch	PERSON
inlawrev-2695	282	2	183	CARDINAL
inlawrev-2695	282	3	1979	DATE
inlawrev-2695	283	1	186	CARDINAL
inlawrev-2695	283	2	67gen	CARDINAL
inlawrev-2695	286	1	36,355	CARDINAL
inlawrev-2695	286	2	aug. 4, 1975	DATE
inlawrev-2695	287	1	gcm	ORG
inlawrev-2695	290	1	10	CARDINAL
inlawrev-2695	290	2	d.	NORP
inlawrev-2695	290	3	the tax reform act of	LAW
inlawrev-2695	290	4	1986	DATE
inlawrev-2695	290	5	3000	MONEY
inlawrev-2695	292	1	1982	DATE
inlawrev-2695	293	1	71	CARDINAL
inlawrev-2695	295	1	36,355	CARDINAL
inlawrev-2695	295	2	aug. 4, 1975	DATE
inlawrev-2695	296	1	1987	DATE
inlawrev-2695	296	2	689	CARDINAL
inlawrev-2695	296	3	irs	ORG
inlawrev-2695	296	4	section 483	LAW
inlawrev-2695	297	1	irs	ORG
inlawrev-2695	297	2	483	CARDINAL
inlawrev-2695	298	1	irs	ORG
inlawrev-2695	298	2	blackburn	PERSON
inlawrev-2695	298	3	gcm 36,355	GPE
inlawrev-2695	299	1	245,000	MONEY
inlawrev-2695	299	2	approximately $173,000	MONEY
inlawrev-2695	301	1	two	CARDINAL
inlawrev-2695	301	2	one-quarter percent	PERCENT
inlawrev-2695	301	3	monthly	DATE
inlawrev-2695	301	4	600	MONEY
inlawrev-2695	301	5	thirty-four years	DATE
inlawrev-2695	301	6	six months	DATE
inlawrev-2695	302	1	section 483	LAW
inlawrev-2695	302	2	irs	ORG
inlawrev-2695	302	3	four percent	PERCENT
inlawrev-2695	302	4	approximately $135,000	MONEY
inlawrev-2695	303	1	irs	ORG
inlawrev-2695	303	2	between $245,000 and $135,000	MONEY
inlawrev-2695	303	3	245,000	MONEY
inlawrev-2695	303	4	173,000	MONEY
inlawrev-2695	304	1	two	CARDINAL
inlawrev-2695	304	2	one-quarter percent	PERCENT
inlawrev-2695	304	3	four percent	PERCENT
inlawrev-2695	304	4	38,000	MONEY
inlawrev-2695	304	5	$173,000 $135,000	MONEY
inlawrev-2695	305	1	the united states tax court	ORG
inlawrev-2695	305	2	irs	ORG
inlawrev-2695	305	3	blackburn	GPE
inlawrev-2695	306	1	1a	CARDINAL
inlawrev-2695	307	1	blackburn	PERSON
inlawrev-2695	307	2	1953	DATE
inlawrev-2695	307	3	section 483	LAW
inlawrev-2695	307	4	1964	DATE
inlawrev-2695	308	1	75	CARDINAL
inlawrev-2695	308	2	1953	DATE
inlawrev-2695	308	3	483	CARDINAL
inlawrev-2695	309	1	blackburn	PERSON
inlawrev-2695	309	2	ballard	GPE
inlawrev-2695	310	1	ballard relied	ORG
inlawrev-2695	310	2	blackburn	GPE
inlawrev-2695	310	3	blackburn	GPE
inlawrev-2695	310	4	section 483	LAW
inlawrev-2695	311	1	76	CARDINAL
inlawrev-2695	312	1	section 483	LAW
inlawrev-2695	312	2	congress	ORG
inlawrev-2695	312	3	483.77	CARDINAL
inlawrev-2695	312	4	congress	ORG
inlawrev-2695	313	1	congress	ORG
inlawrev-2695	313	2	section 483	LAW
inlawrev-2695	314	1	204	CARDINAL
inlawrev-2695	314	2	1953	DATE
inlawrev-2695	315	1	13	CARDINAL
inlawrev-2695	316	1	207	CARDINAL
inlawrev-2695	317	1	74gen	CARDINAL
inlawrev-2695	320	1	36,355	CARDINAL
inlawrev-2695	320	2	aug. 4, 1975	DATE
inlawrev-2695	321	1	75see	CARDINAL
inlawrev-2695	321	2	1964	DATE
inlawrev-2695	323	1	88	CARDINAL
inlawrev-2695	323	2	224	CARDINAL
inlawrev-2695	323	3	78	CARDINAL
inlawrev-2695	324	1	19	CARDINAL
inlawrev-2695	324	2	77	CARDINAL
inlawrev-2695	325	1	7653	CARDINAL
inlawrev-2695	326	1	cch	PERSON
inlawrev-2695	326	2	323	DATE
inlawrev-2695	326	3	326	CARDINAL
inlawrev-2695	326	4	1987	DATE
inlawrev-2695	327	1	11	CARDINAL
inlawrev-2695	328	1	327	CARDINAL
inlawrev-2695	331	1	749	CARDINAL
inlawrev-2695	331	2	4	CARDINAL
inlawrev-2695	331	3	1381	CARDINAL
inlawrev-2695	332	1	s. rep	ORG
inlawrev-2695	334	1	830	CARDINAL
inlawrev-2695	334	2	4	CARDINAL
inlawrev-2695	334	3	1775	DATE
inlawrev-2695	335	1	147	CARDINAL
inlawrev-2695	336	1	690	CARDINAL
inlawrev-2695	336	2	indiana	GPE
inlawrev-2695	337	1	ballard arose	ORG
inlawrev-2695	337	2	section 483	LAW
inlawrev-2695	338	1	congress	ORG
inlawrev-2695	338	2	section 483	LAW
inlawrev-2695	338	3	1964	DATE
inlawrev-2695	338	4	congress	ORG
inlawrev-2695	338	5	section 483	LAW
inlawrev-2695	338	6	1981	DATE
inlawrev-2695	339	1	79	CARDINAL
inlawrev-2695	340	1	irs	ORG
inlawrev-2695	340	2	483	CARDINAL
inlawrev-2695	340	3	77	CARDINAL
inlawrev-2695	340	4	46-002	CARDINAL
inlawrev-2695	340	5	80	CARDINAL
inlawrev-2695	341	1	irs	ORG
inlawrev-2695	341	2	gcm.81	ORG
inlawrev-2695	341	3	irs	ORG
inlawrev-2695	343	1	section 483	LAW
inlawrev-2695	344	1	irs	ORG
inlawrev-2695	345	1	83	CARDINAL
inlawrev-2695	345	2	section 483	LAW
inlawrev-2695	346	1	84	CARDINAL
inlawrev-2695	346	2	irs	ORG
inlawrev-2695	346	3	section 483	LAW
inlawrev-2695	347	1	86	CARDINAL
inlawrev-2695	347	2	1984	DATE
inlawrev-2695	347	3	irs	ORG
inlawrev-2695	347	4	section 483	LAW
inlawrev-2695	347	5	two	CARDINAL
inlawrev-2695	347	6	first	ORDINAL
inlawrev-2695	347	7	two	CARDINAL
inlawrev-2695	348	1	85	CARDINAL
inlawrev-2695	348	2	87	DATE
inlawrev-2695	348	3	19see	CARDINAL
inlawrev-2695	348	4	164	CARDINAL
inlawrev-2695	350	1	ltr	PERSON
inlawrev-2695	352	1	77	CARDINAL
inlawrev-2695	352	2	46-002	CARDINAL
inlawrev-2695	352	3	july 29, 1977	DATE
inlawrev-2695	353	1	gcm's	ORG
inlawrev-2695	353	2	plr	ORG
inlawrev-2695	354	1	d.	NORP
inlawrev-2695	355	1	61 10(j)(3	DATE
inlawrev-2695	355	2	1982	DATE
inlawrev-2695	356	1	81	CARDINAL
inlawrev-2695	356	2	68	CARDINAL
inlawrev-2695	360	1	77	CARDINAL
inlawrev-2695	360	2	46-002	CARDINAL
inlawrev-2695	360	3	july 29, 1977	DATE
inlawrev-2695	362	1	2512	CARDINAL
inlawrev-2695	362	2	1982	DATE
inlawrev-2695	362	3	2512	CARDINAL
inlawrev-2695	364	1	the calendar year	DATE
inlawrev-2695	366	1	ltr	PERSON
inlawrev-2695	368	1	77	CARDINAL
inlawrev-2695	368	2	46-002	CARDINAL
inlawrev-2695	368	3	july 29, 1977	DATE
inlawrev-2695	370	1	85	CARDINAL
inlawrev-2695	370	2	sept. 27, 1984	DATE
inlawrev-2695	373	1	1982	DATE
inlawrev-2695	374	1	1987	DATE
inlawrev-2695	374	2	691	CARDINAL
inlawrev-2695	374	3	section 301	LAW
inlawrev-2695	375	1	section 483	LAW
inlawrev-2695	376	1	88	CARDINAL
inlawrev-2695	376	2	483	CARDINAL
inlawrev-2695	376	3	section 483	LAW
inlawrev-2695	377	1	90	CARDINAL
inlawrev-2695	378	1	91	CARDINAL
inlawrev-2695	380	1	92	CARDINAL
inlawrev-2695	380	2	483.93	CARDINAL
inlawrev-2695	380	3	section 483	LAW
inlawrev-2695	383	1	congress	ORG
inlawrev-2695	384	1	section 483	LAW
inlawrev-2695	385	1	483	CARDINAL
inlawrev-2695	386	1	97	CARDINAL
inlawrev-2695	386	2	gcm 39	GPE
inlawrev-2695	386	3	331	CARDINAL
inlawrev-2695	386	4	98	CARDINAL
inlawrev-2695	386	5	483	CARDINAL
inlawrev-2695	387	1	85	CARDINAL
inlawrev-2695	388	1	99	CARDINAL
inlawrev-2695	389	1	gcm	ORG
inlawrev-2695	389	2	caruth v. united states	PERSON
inlawrev-2695	389	3	100	CARDINAL
inlawrev-2695	389	4	88tech	DATE
inlawrev-2695	390	1	85	CARDINAL
inlawrev-2695	390	2	sept. 27, 1984	DATE
inlawrev-2695	392	1	d.	NORP
inlawrev-2695	392	2	33	CARDINAL
inlawrev-2695	392	3	172	CARDINAL
inlawrev-2695	393	1	92tech	CARDINAL
inlawrev-2695	394	1	85	CARDINAL
inlawrev-2695	394	2	sept. 27, 1984	DATE
inlawrev-2695	395	1	9hd	ORDINAL
inlawrev-2695	396	1	9	CARDINAL
inlawrev-2695	399	1	supra	PERSON
inlawrev-2695	399	2	43	CARDINAL
inlawrev-2695	400	1	97tech	CARDINAL
inlawrev-2695	401	1	85	CARDINAL
inlawrev-2695	401	2	sept. 27, 1984	DATE
inlawrev-2695	402	1	98gen	CARDINAL
inlawrev-2695	405	1	39,331	CARDINAL
inlawrev-2695	405	2	jan. 23, 1985	DATE
inlawrev-2695	407	1	89-94	DATE
inlawrev-2695	408	1	100411	DATE
inlawrev-2695	408	2	f. supp	PERSON
inlawrev-2695	409	1	604	CARDINAL
inlawrev-2695	409	2	n.d. tex.	GPE
inlawrev-2695	409	3	1976	DATE
inlawrev-2695	409	4	566 f.2d 901	MONEY
inlawrev-2695	409	5	5th	ORDINAL
inlawrev-2695	409	6	1978	DATE
inlawrev-2695	410	1	692	CARDINAL
inlawrev-2695	410	2	indiana	GPE
inlawrev-2695	410	3	483	CARDINAL
inlawrev-2695	410	4	section 1001	LAW
inlawrev-2695	411	1	101	CARDINAL
inlawrev-2695	411	2	treasury	ORG
inlawrev-2695	412	1	102	CARDINAL
inlawrev-2695	412	2	section 483	LAW
inlawrev-2695	412	3	section 1001(b	LAW
inlawrev-2695	413	1	103	CARDINAL
inlawrev-2695	413	2	fifth	ORDINAL
inlawrev-2695	414	1	fifth	ORDINAL
inlawrev-2695	414	2	congress	ORG
inlawrev-2695	414	3	section 1001	LAW
inlawrev-2695	414	4	section 483	LAW
inlawrev-2695	417	1	105	CARDINAL
inlawrev-2695	417	2	ballard	ORG
inlawrev-2695	417	3	section 483	LAW
inlawrev-2695	417	4	congress	ORG
inlawrev-2695	417	5	section 2512	LAW
inlawrev-2695	417	6	section 483	LAW
inlawrev-2695	418	1	106	CARDINAL
inlawrev-2695	418	2	1964	DATE
inlawrev-2695	418	3	section 483	LAW
inlawrev-2695	418	4	section 483	LAW
inlawrev-2695	418	5	section 2512	LAW
inlawrev-2695	418	6	107	CARDINAL
inlawrev-2695	418	7	section 483	LAW
inlawrev-2695	419	1	108	CARDINAL
inlawrev-2695	421	1	109	CARDINAL
inlawrev-2695	421	2	1981	DATE
inlawrev-2695	421	3	section 483	LAW
inlawrev-2695	421	4	section 483	LAW
inlawrev-2695	421	5	section 2512.	LAW
inlawrev-2695	422	1	110	CARDINAL
inlawrev-2695	422	2	caruth	GPE
inlawrev-2695	422	3	section 483	LAW
inlawrev-2695	423	1	483	CARDINAL
inlawrev-2695	423	2	483	CARDINAL
inlawrev-2695	424	1	vi	PERSON
inlawrev-2695	424	2	a. statutory	PERSON
inlawrev-2695	426	1	1001	DATE
inlawrev-2695	427	1	1985	DATE
inlawrev-2695	428	1	i02caruth	ORG
inlawrev-2695	428	2	411	CARDINAL
inlawrev-2695	429	1	607	CARDINAL
inlawrev-2695	429	2	w3id	TIME
inlawrev-2695	430	1	608	CARDINAL
inlawrev-2695	431	1	566	CARDINAL
inlawrev-2695	431	2	905	CARDINAL
inlawrev-2695	432	1	42	CARDINAL
inlawrev-2695	433	1	10653	DATE
inlawrev-2695	434	1	cch	PERSON
inlawrev-2695	434	2	323	DATE
inlawrev-2695	434	3	326	CARDINAL
inlawrev-2695	434	4	1987	DATE
inlawrev-2695	435	1	107see	CARDINAL
inlawrev-2695	435	2	30	CARDINAL
inlawrev-2695	436	1	i0ssee supra	PERSON
inlawrev-2695	436	2	78-79	CARDINAL
inlawrev-2695	436	3	15253	DATE
inlawrev-2695	437	1	127	CARDINAL
inlawrev-2695	438	1	164	CARDINAL
inlawrev-2695	439	1	1987	DATE
inlawrev-2695	439	2	693	CARDINAL
inlawrev-2695	440	1	111	CARDINAL
inlawrev-2695	440	2	section 483	LAW
inlawrev-2695	442	1	112	CARDINAL
inlawrev-2695	443	1	113	CARDINAL
inlawrev-2695	443	2	congress	ORG
inlawrev-2695	443	3	section 483 three	LAW
inlawrev-2695	443	4	the last five years	DATE
inlawrev-2695	443	5	114	CARDINAL
inlawrev-2695	444	1	115	CARDINAL
inlawrev-2695	445	1	116	CARDINAL
inlawrev-2695	445	2	title 26	LAW
inlawrev-2695	445	3	the united states	GPE
inlawrev-2695	446	1	1954	DATE
inlawrev-2695	447	1	117	CARDINAL
inlawrev-2695	448	1	chapter 12	LAW
inlawrev-2695	449	1	118	CARDINAL
inlawrev-2695	449	2	treasury	ORG
inlawrev-2695	449	3	treasury	ORG
inlawrev-2695	449	4	section 483	LAW
inlawrev-2695	450	1	119	CARDINAL
inlawrev-2695	450	2	section 483	LAW
inlawrev-2695	450	3	section 483	LAW
inlawrev-2695	450	4	120	CARDINAL
inlawrev-2695	451	1	121	CARDINAL
inlawrev-2695	453	1	122	CARDINAL
inlawrev-2695	454	1	gte sylvania	PERSON
inlawrev-2695	454	2	447	CARDINAL
inlawrev-2695	454	3	102	CARDINAL
inlawrev-2695	454	4	108	CARDINAL
inlawrev-2695	454	5	1980	DATE
inlawrev-2695	454	6	united states	GPE
inlawrev-2695	454	7	w.m.	GPE
inlawrev-2695	454	8	webb, inc.	ORG
inlawrev-2695	454	9	402	CARDINAL
inlawrev-2695	454	10	956	CARDINAL
inlawrev-2695	454	11	959	CARDINAL
inlawrev-2695	454	12	5th	ORDINAL
inlawrev-2695	454	13	1968	DATE
inlawrev-2695	454	14	397	CARDINAL
inlawrev-2695	454	15	179	CARDINAL
inlawrev-2695	454	16	1969	DATE
inlawrev-2695	454	17	united states	GPE
inlawrev-2695	454	18	northumberland ins. co.	ORG
inlawrev-2695	454	19	521 f. supp	ORG
inlawrev-2695	455	1	70	CARDINAL
inlawrev-2695	455	2	76	DATE
inlawrev-2695	455	3	d.n.j. 1981	DATE
inlawrev-2695	456	1	ken-rad tube	PERSON
inlawrev-2695	456	2	& lamp corp.	ORG
inlawrev-2695	457	1	180	CARDINAL
inlawrev-2695	457	2	940	CARDINAL
inlawrev-2695	457	3	942	CARDINAL
inlawrev-2695	457	4	6th	ORDINAL
inlawrev-2695	457	5	1950	DATE
inlawrev-2695	457	6	trenton	GPE
inlawrev-2695	457	7	cotton oil co.	ORG
inlawrev-2695	457	8	147	CARDINAL
inlawrev-2695	457	9	33	DATE
inlawrev-2695	457	10	36	DATE
inlawrev-2695	457	11	6th	ORDINAL
inlawrev-2695	457	12	huntsberry v. commissioner	PERSON
inlawrev-2695	457	13	83	CARDINAL
inlawrev-2695	457	14	742	CARDINAL
inlawrev-2695	457	15	747-48	PRODUCT
inlawrev-2695	457	16	1984	DATE
inlawrev-2695	458	1	perrin v. united states	ORG
inlawrev-2695	458	2	444	CARDINAL
inlawrev-2695	458	3	u.s.	GPE
inlawrev-2695	458	4	37	DATE
inlawrev-2695	458	5	42	DATE
inlawrev-2695	458	6	1979	DATE
inlawrev-2695	458	7	hanover	DATE
inlawrev-2695	458	8	369	CARDINAL
inlawrev-2695	458	9	672	CARDINAL
inlawrev-2695	458	10	687	CARDINAL
inlawrev-2695	458	11	1961	DATE
inlawrev-2695	458	12	331	CARDINAL
inlawrev-2695	458	13	6 (1946	DATE
inlawrev-2695	458	14	united states	GPE
inlawrev-2695	458	15	275	CARDINAL
inlawrev-2695	458	16	525	CARDINAL
inlawrev-2695	458	17	528	CARDINAL
inlawrev-2695	458	18	6th	ORDINAL
inlawrev-2695	458	19	1960	DATE
inlawrev-2695	458	20	william powell co.	PERSON
inlawrev-2695	458	21	v. united states	PERSON
inlawrev-2695	458	22	524	CARDINAL
inlawrev-2695	458	23	f. supp	PERSON
inlawrev-2695	458	24	841	CARDINAL
inlawrev-2695	458	25	845	CARDINAL
inlawrev-2695	458	26	s.d	GPE
inlawrev-2695	458	27	ohio 1981	EVENT
inlawrev-2695	458	28	greer v. united states	PERSON
inlawrev-2695	458	29	269	CARDINAL
inlawrev-2695	458	30	801	CARDINAL
inlawrev-2695	458	31	803	CARDINAL
inlawrev-2695	458	32	tenn. 1967	ORG
inlawrev-2695	458	33	408	CARDINAL
inlawrev-2695	458	34	631	CARDINAL
inlawrev-2695	458	35	6th	ORDINAL
inlawrev-2695	458	36	1969	DATE
inlawrev-2695	459	1	154	CARDINAL
inlawrev-2695	459	2	184	CARDINAL
inlawrev-2695	459	3	207	CARDINAL
inlawrev-2695	461	1	supp	GPE
inlawrev-2695	462	1	1985	DATE
inlawrev-2695	464	1	1984	DATE
inlawrev-2695	465	1	1982	DATE
inlawrev-2695	466	1	1976	DATE
inlawrev-2695	468	1	supp	GPE
inlawrev-2695	469	1	1985	DATE
inlawrev-2695	470	1	13	CARDINAL
inlawrev-2695	470	2	11726	DATE
inlawrev-2695	472	1	1985	DATE
inlawrev-2695	474	1	2501-2524	CARDINAL
inlawrev-2695	476	1	1.483-2(a)(l)(i	CARDINAL
inlawrev-2695	476	2	1966	DATE
inlawrev-2695	476	3	carlson	PERSON
inlawrev-2695	476	4	supra	PERSON
inlawrev-2695	476	5	16	CARDINAL
inlawrev-2695	476	6	192	CARDINAL
inlawrev-2695	478	1	supp	GPE
inlawrev-2695	479	1	1985	DATE
inlawrev-2695	480	1	13	CARDINAL
inlawrev-2695	480	2	122	CARDINAL
inlawrev-2695	482	1	62-65	DATE
inlawrev-2695	482	2	152	CARDINAL
inlawrev-2695	482	3	1221-1223	CARDINAL
inlawrev-2695	483	1	1985	DATE
inlawrev-2695	484	1	694	CARDINAL
inlawrev-2695	484	2	indiana	GPE
inlawrev-2695	484	3	20:679	CARDINAL
inlawrev-2695	484	4	a. section 7872	PERSON
inlawrev-2695	484	5	123	CARDINAL
inlawrev-2695	484	6	124	CARDINAL
inlawrev-2695	485	1	section 7872(d)(2	LAW
inlawrev-2695	485	2	section 7872	LAW
inlawrev-2695	485	3	chapter 12	LAW
inlawrev-2695	485	4	b. 125	PERSON
inlawrev-2695	485	5	section 483	LAW
inlawrev-2695	487	1	126	CARDINAL
inlawrev-2695	488	1	127	CARDINAL
inlawrev-2695	488	2	section 483	LAW
inlawrev-2695	489	1	two	CARDINAL
inlawrev-2695	489	2	section 483	LAW
inlawrev-2695	490	1	robinson v. commissioner	PERSON
inlawrev-2695	490	2	128	CARDINAL
inlawrev-2695	490	3	483	CARDINAL
inlawrev-2695	490	4	section 453(b	LAW
inlawrev-2695	490	5	129	CARDINAL
inlawrev-2695	491	1	483	CARDINAL
inlawrev-2695	491	2	section 453(b	LAW
inlawrev-2695	491	3	section 483	LAW
inlawrev-2695	492	1	130	CARDINAL
inlawrev-2695	492	2	section 483	LAW
inlawrev-2695	492	3	section 453(b)(2	LAW
inlawrev-2695	493	1	131	CARDINAL
inlawrev-2695	494	1	section 483	LAW
inlawrev-2695	494	2	title 26	LAW
inlawrev-2695	495	1	eighth	ORDINAL
inlawrev-2695	495	2	483	PRODUCT
inlawrev-2695	495	3	483	PRODUCT
inlawrev-2695	495	4	196	CARDINAL
inlawrev-2695	497	1	supp	GPE
inlawrev-2695	498	1	1985	DATE
inlawrev-2695	499	1	125see	DATE
inlawrev-2695	502	1	1982	DATE
inlawrev-2695	503	1	r. v. commissioner	PERSON
inlawrev-2695	503	2	284	CARDINAL
inlawrev-2695	503	3	552	CARDINAL
inlawrev-2695	503	4	561	CARDINAL
inlawrev-2695	503	5	1932	DATE
inlawrev-2695	503	6	ransburg corp.	ORG
inlawrev-2695	504	1	621	CARDINAL
inlawrev-2695	504	2	264	CARDINAL
inlawrev-2695	504	3	268	CARDINAL
inlawrev-2695	504	4	7th	ORDINAL
inlawrev-2695	504	5	1980	DATE
inlawrev-2695	505	1	busse v. commissioner	PERSON
inlawrev-2695	505	2	479	CARDINAL
inlawrev-2695	505	3	1147	DATE
inlawrev-2695	505	4	1151	DATE
inlawrev-2695	505	5	7th	ORDINAL
inlawrev-2695	505	6	1973	DATE
inlawrev-2695	505	7	charles leich & co.	ORG
inlawrev-2695	505	8	united states	GPE
inlawrev-2695	505	9	210	CARDINAL
inlawrev-2695	505	10	901	CARDINAL
inlawrev-2695	505	11	907	CARDINAL
inlawrev-2695	505	12	7th	ORDINAL
inlawrev-2695	505	13	1954	DATE
inlawrev-2695	506	1	12854	DATE
inlawrev-2695	506	2	772	CARDINAL
inlawrev-2695	506	3	1970	DATE
inlawrev-2695	506	4	439	CARDINAL
inlawrev-2695	506	5	767	CARDINAL
inlawrev-2695	506	6	8th	ORDINAL
inlawrev-2695	506	7	1971	DATE
inlawrev-2695	508	1	778	CARDINAL
inlawrev-2695	508	2	ii0id	DATE
inlawrev-2695	509	1	iilid	PERSON
inlawrev-2695	510	1	1987	DATE
inlawrev-2695	510	2	695	CARDINAL
inlawrev-2695	510	3	title 26	LAW
inlawrev-2695	511	1	section 483	LAW
inlawrev-2695	511	2	section 453	LAW
inlawrev-2695	511	3	section 483	LAW
inlawrev-2695	512	1	robinson	PERSON
inlawrev-2695	512	2	1	CARDINAL
inlawrev-2695	512	3	congress	ORG
inlawrev-2695	512	4	1964	DATE
inlawrev-2695	512	5	' 34	DATE
inlawrev-2695	512	6	section 483	LAW
inlawrev-2695	513	1	135	CARDINAL
inlawrev-2695	513	2	section 483	LAW
inlawrev-2695	514	1	section 483	LAW
inlawrev-2695	515	1	ballard	ORG
inlawrev-2695	515	2	section 483	LAW
inlawrev-2695	516	1	136	CARDINAL
inlawrev-2695	516	2	section 483	LAW
inlawrev-2695	516	3	section 483	LAW
inlawrev-2695	517	1	137	CARDINAL
inlawrev-2695	517	2	section 483	LAW
inlawrev-2695	518	1	138	CARDINAL
inlawrev-2695	519	1	section 483	LAW
inlawrev-2695	520	1	section 483	LAW
inlawrev-2695	520	2	congress	ORG
inlawrev-2695	520	3	section 483(a	LAW
inlawrev-2695	522	1	139	CARDINAL
inlawrev-2695	522	2	section 483	LAW
inlawrev-2695	522	3	1980	DATE
inlawrev-2695	522	4	section 483	LAW
inlawrev-2695	522	5	483	CARDINAL
inlawrev-2695	523	1	section 483	LAW
inlawrev-2695	523	2	1980	DATE
inlawrev-2695	524	1	439	CARDINAL
inlawrev-2695	524	2	768	CARDINAL
inlawrev-2695	524	3	55 t.c. 28	QUANTITY
inlawrev-2695	524	4	1970	DATE
inlawrev-2695	525	1	34	CARDINAL
inlawrev-2695	525	2	1964	DATE
inlawrev-2695	527	1	88	CARDINAL
inlawrev-2695	527	2	224	CARDINAL
inlawrev-2695	527	3	78	CARDINAL
inlawrev-2695	528	1	19	CARDINAL
inlawrev-2695	528	2	55 t.c	QUANTITY
inlawrev-2695	529	1	31	CARDINAL
inlawrev-2695	530	1	section 483	LAW
inlawrev-2695	531	1	28	CARDINAL
inlawrev-2695	532	1	3653	DATE
inlawrev-2695	533	1	cch	PERSON
inlawrev-2695	533	2	323	DATE
inlawrev-2695	533	3	326	CARDINAL
inlawrev-2695	533	4	1987	DATE
inlawrev-2695	534	1	d.	NORP
inlawrev-2695	535	1	39	CARDINAL
inlawrev-2695	535	2	united states	GPE
inlawrev-2695	535	3	missouri pac	PERSON
inlawrev-2695	536	1	r.r.	PERSON
inlawrev-2695	536	2	278	CARDINAL
inlawrev-2695	536	3	269	CARDINAL
inlawrev-2695	536	4	278	CARDINAL
inlawrev-2695	536	5	1929	DATE
inlawrev-2695	536	6	busse v. commissioner	PERSON
inlawrev-2695	536	7	479	CARDINAL
inlawrev-2695	536	8	1147	DATE
inlawrev-2695	536	9	1151	DATE
inlawrev-2695	536	10	7th	ORDINAL
inlawrev-2695	536	11	1973	DATE
inlawrev-2695	537	1	696	CARDINAL
inlawrev-2695	537	2	indiana	GPE
inlawrev-2695	537	3	20:679	CARDINAL
inlawrev-2695	537	4	irs	ORG
inlawrev-2695	538	1	140	CARDINAL
inlawrev-2695	539	1	483	CARDINAL
inlawrev-2695	539	2	1982	DATE
inlawrev-2695	539	3	141	CARDINAL
inlawrev-2695	540	1	142	CARDINAL
inlawrev-2695	540	2	section 483	LAW
inlawrev-2695	540	3	irs	ORG
inlawrev-2695	541	1	143	CARDINAL
inlawrev-2695	542	1	144	CARDINAL
inlawrev-2695	542	2	1981	DATE
inlawrev-2695	542	3	section 483	LAW
inlawrev-2695	542	4	six percent	PERCENT
inlawrev-2695	542	5	145	CARDINAL
inlawrev-2695	542	6	56	CARDINAL
inlawrev-2695	542	7	141	CARDINAL
inlawrev-2695	543	1	483(a)-(b	PRODUCT
inlawrev-2695	543	2	1976	DATE
inlawrev-2695	543	3	483	CARDINAL
inlawrev-2695	545	1	1	CARDINAL
inlawrev-2695	545	2	2	CARDINAL
inlawrev-2695	546	1	2	CARDINAL
inlawrev-2695	547	1	6-month	DATE
inlawrev-2695	547	2	more than 6 months	DATE
inlawrev-2695	547	3	100 percent	PERCENT
inlawrev-2695	548	1	2id	ORDINAL
inlawrev-2695	550	1	43h.r	DATE
inlawrev-2695	552	1	749	CARDINAL
inlawrev-2695	552	2	4	CARDINAL
inlawrev-2695	552	3	1382	CARDINAL
inlawrev-2695	553	1	s. rep	ORG
inlawrev-2695	555	1	830	CARDINAL
inlawrev-2695	555	2	4	CARDINAL
inlawrev-2695	555	3	1776	DATE
inlawrev-2695	558	1	1.483-l(d	CARDINAL
inlawrev-2695	558	2	1981	DATE
inlawrev-2695	559	1	supra	PERSON
inlawrev-2695	559	2	43	CARDINAL
inlawrev-2695	560	1	144before july 24, 1975	DATE
inlawrev-2695	560	2	4%	PERCENT
inlawrev-2695	560	3	5%	PERCENT
inlawrev-2695	560	4	semiannually	DATE
inlawrev-2695	563	1	1.483-l(d)(l)(ii)(a	CARDINAL
inlawrev-2695	563	2	6873,	DATE
inlawrev-2695	563	3	1966-1	DATE
inlawrev-2695	566	1	1.483-l(c)(2)(ii)(a	CARDINAL
inlawrev-2695	566	2	6873,	DATE
inlawrev-2695	566	3	1966-1	DATE
inlawrev-2695	567	1	july 23, 1975 to	DATE
inlawrev-2695	567	2	6%	PERCENT
inlawrev-2695	567	3	7%	PERCENT
inlawrev-2695	567	4	semiannually	DATE
inlawrev-2695	570	1	1.483	CARDINAL
inlawrev-2695	570	2	7394	DATE
inlawrev-2695	570	3	1976-1	DATE
inlawrev-2695	570	4	135	CARDINAL
inlawrev-2695	573	1	1.483	CARDINAL
inlawrev-2695	573	2	7394	DATE
inlawrev-2695	573	3	1976-1	DATE
inlawrev-2695	573	4	135	CARDINAL
inlawrev-2695	574	1	july 1, 1981	DATE
inlawrev-2695	574	2	section 483	LAW
inlawrev-2695	574	3	9%	PERCENT
inlawrev-2695	574	4	10%	PERCENT
inlawrev-2695	574	5	semiannually	DATE
inlawrev-2695	577	1	1.483	CARDINAL
inlawrev-2695	577	2	t.d. 7781,	ORG
inlawrev-2695	577	3	1981	DATE
inlawrev-2695	577	4	2	CARDINAL
inlawrev-2695	577	5	123	CARDINAL
inlawrev-2695	580	1	t.d. 7781,	ORG
inlawrev-2695	580	2	1981	DATE
inlawrev-2695	580	3	2	CARDINAL
inlawrev-2695	580	4	122	CARDINAL
inlawrev-2695	581	1	45treas	GPE
inlawrev-2695	583	1	1.483	CARDINAL
inlawrev-2695	583	2	7394	DATE
inlawrev-2695	583	3	1976-1	DATE
inlawrev-2695	583	4	135	CARDINAL
inlawrev-2695	584	1	1987	DATE
inlawrev-2695	584	2	697	CARDINAL
inlawrev-2695	584	3	146	CARDINAL
inlawrev-2695	585	1	section 483	LAW
inlawrev-2695	585	2	congress	ORG
inlawrev-2695	585	3	treasury	ORG
inlawrev-2695	588	1	147	CARDINAL
inlawrev-2695	588	2	congress	ORG
inlawrev-2695	588	3	five percent	PERCENT
inlawrev-2695	589	1	148	CARDINAL
inlawrev-2695	589	2	congress	ORG
inlawrev-2695	589	3	483	CARDINAL
inlawrev-2695	590	1	section 483	LAW
inlawrev-2695	591	1	483	CARDINAL
inlawrev-2695	592	1	five percent	PERCENT
inlawrev-2695	592	2	1964	DATE
inlawrev-2695	592	3	six and seven percent	PERCENT
inlawrev-2695	592	4	1981	DATE
inlawrev-2695	593	1	section 483	LAW
inlawrev-2695	593	2	one	CARDINAL
inlawrev-2695	593	3	irs	ORG
inlawrev-2695	593	4	section 483	LAW
inlawrev-2695	593	5	realty	GPE
inlawrev-2695	595	1	150	CARDINAL
inlawrev-2695	595	2	congress	ORG
inlawrev-2695	595	3	section 483	LAW
inlawrev-2695	595	4	151	CARDINAL
inlawrev-2695	595	5	irs	ORG
inlawrev-2695	595	6	483	CARDINAL
inlawrev-2695	596	1	section 483	LAW
inlawrev-2695	596	2	section 483	LAW
inlawrev-2695	597	1	section 483	LAW
inlawrev-2695	597	2	483	CARDINAL
inlawrev-2695	597	3	irs	ORG
inlawrev-2695	597	4	congress	ORG
inlawrev-2695	598	1	153	CARDINAL
inlawrev-2695	598	2	46	CARDINAL
inlawrev-2695	598	3	n.y. times	ORG
inlawrev-2695	598	4	june 2, 1981	DATE
inlawrev-2695	598	5	dll	ORG
inlawrev-2695	598	6	6.	CARDINAL
inlawrev-2695	600	1	749	CARDINAL
inlawrev-2695	600	2	4	CARDINAL
inlawrev-2695	600	3	1381	CARDINAL
inlawrev-2695	601	1	s. rep	ORG
inlawrev-2695	603	1	830	CARDINAL
inlawrev-2695	603	2	4	CARDINAL
inlawrev-2695	603	3	1775	DATE
inlawrev-2695	606	1	749	CARDINAL
inlawrev-2695	606	2	4	CARDINAL
inlawrev-2695	606	3	1381	CARDINAL
inlawrev-2695	607	1	s. rep	ORG
inlawrev-2695	609	1	830	CARDINAL
inlawrev-2695	609	2	4	CARDINAL
inlawrev-2695	609	3	1775	DATE
inlawrev-2695	611	1	1981	DATE
inlawrev-2695	613	1	97	CARDINAL
inlawrev-2695	613	2	126	CARDINAL
inlawrev-2695	613	3	95	CARDINAL
inlawrev-2695	614	1	172	CARDINAL
inlawrev-2695	614	2	202	CARDINAL
inlawrev-2695	614	3	150 127	CARDINAL
inlawrev-2695	616	1	17,805	CARDINAL
inlawrev-2695	616	2	1981	DATE
inlawrev-2695	617	1	5i	CARDINAL
inlawrev-2695	618	1	1976	DATE
inlawrev-2695	619	1	152	CARDINAL
inlawrev-2695	620	1	153 127	CARDINAL
inlawrev-2695	622	1	17,805	CARDINAL
inlawrev-2695	622	2	1981	DATE
inlawrev-2695	623	1	698	CARDINAL
inlawrev-2695	623	2	indiana	GPE
inlawrev-2695	624	1	483	CARDINAL
inlawrev-2695	624	2	section 483	LAW
inlawrev-2695	625	1	section 483	LAW
inlawrev-2695	625	2	483	CARDINAL
inlawrev-2695	626	1	2	CARDINAL
inlawrev-2695	626	2	483	CARDINAL
inlawrev-2695	626	3	1981	DATE
inlawrev-2695	627	1	154	CARDINAL
inlawrev-2695	627	2	1981	DATE
inlawrev-2695	627	3	congress	ORG
inlawrev-2695	628	1	section 483	LAW
inlawrev-2695	628	2	155	CARDINAL
inlawrev-2695	628	3	section 483(g	LAW
inlawrev-2695	629	1	seven percent	PERCENT
inlawrev-2695	629	2	semiannually	DATE
inlawrev-2695	630	1	156	CARDINAL
inlawrev-2695	631	1	157	CARDINAL
inlawrev-2695	632	1	500,000	MONEY
inlawrev-2695	632	2	158	CARDINAL
inlawrev-2695	632	3	500,000	MONEY
inlawrev-2695	632	4	the calendar year	DATE
inlawrev-2695	632	5	first	ORDINAL
inlawrev-2695	633	1	159	CARDINAL
inlawrev-2695	633	2	senate	ORG
inlawrev-2695	633	3	154economic	CARDINAL
inlawrev-2695	633	4	1981	DATE
inlawrev-2695	635	1	97	CARDINAL
inlawrev-2695	635	2	126	CARDINAL
inlawrev-2695	635	3	95	CARDINAL
inlawrev-2695	636	1	172	CARDINAL
inlawrev-2695	636	2	202	CARDINAL
inlawrev-2695	638	1	144	CARDINAL
inlawrev-2695	639	1	1	CARDINAL
inlawrev-2695	639	2	1981	DATE
inlawrev-2695	639	3	u.s.	GPE
inlawrev-2695	639	4	cong.	ORG
inlawrev-2695	642	1	105	CARDINAL
inlawrev-2695	643	1	1982	DATE
inlawrev-2695	643	2	1	CARDINAL
inlawrev-2695	643	3	7 percent	PERCENT
inlawrev-2695	643	4	semiannually	DATE
inlawrev-2695	644	1	2	CARDINAL
inlawrev-2695	644	2	section 267(c)(4	LAW
inlawrev-2695	645	1	3) $500,000	MONEY
inlawrev-2695	645	2	1	CARDINAL
inlawrev-2695	645	3	the calendar year	DATE
inlawrev-2695	645	4	500,000	MONEY
inlawrev-2695	650	1	483(g)(3	PRODUCT
inlawrev-2695	652	1	215	CARDINAL
inlawrev-2695	653	1	281	CARDINAL
inlawrev-2695	653	2	1981	DATE
inlawrev-2695	653	3	u.s.	GPE
inlawrev-2695	653	4	cong. & admin	ORG
inlawrev-2695	654	1	285	CARDINAL
inlawrev-2695	654	2	370	CARDINAL
inlawrev-2695	656	1	215	CARDINAL
inlawrev-2695	656	2	51	CARDINAL
inlawrev-2695	656	3	fed	ORG
inlawrev-2695	658	1	12,024	CARDINAL
inlawrev-2695	658	2	1986	DATE
inlawrev-2695	659	1	the calendar year	DATE
inlawrev-2695	659	2	400,000	MONEY
inlawrev-2695	659	3	1%	PERCENT
inlawrev-2695	660	1	the same calendar year	DATE
inlawrev-2695	660	2	150,000	MONEY
inlawrev-2695	660	3	7%	PERCENT
inlawrev-2695	660	4	150,000	MONEY
inlawrev-2695	660	5	500,000	MONEY
inlawrev-2695	664	1	1.483-4(b)(2)(iv	CARDINAL
inlawrev-2695	664	2	51	CARDINAL
inlawrev-2695	666	1	12,044	CARDINAL
inlawrev-2695	666	2	1986	DATE
inlawrev-2695	667	1	two	CARDINAL
inlawrev-2695	668	1	100,000	MONEY
inlawrev-2695	668	2	50,000	MONEY
inlawrev-2695	669	1	7o	CARDINAL
inlawrev-2695	669	2	400,000	MONEY
inlawrev-2695	669	3	100,000	MONEY
inlawrev-2695	669	4	50,000	MONEY
inlawrev-2695	670	1	500,000	MONEY
inlawrev-2695	670	2	1987	DATE
inlawrev-2695	670	3	699	CARDINAL
inlawrev-2695	670	4	seven percent	PERCENT
inlawrev-2695	670	5	less than $2 million	MONEY
inlawrev-2695	671	1	160	CARDINAL
inlawrev-2695	671	2	seven percent	PERCENT
inlawrev-2695	671	3	1981	DATE
inlawrev-2695	671	4	483	CARDINAL
inlawrev-2695	672	1	161	CARDINAL
inlawrev-2695	672	2	section 483(g	LAW
inlawrev-2695	673	1	senate	ORG
inlawrev-2695	674	1	162	CARDINAL
inlawrev-2695	674	2	section 483(g	LAW
inlawrev-2695	675	1	section 483	LAW
inlawrev-2695	675	2	congress	ORG
inlawrev-2695	676	1	one	CARDINAL
inlawrev-2695	676	2	two	CARDINAL
inlawrev-2695	676	3	section 483	LAW
inlawrev-2695	676	4	483	CARDINAL
inlawrev-2695	677	1	congress	ORG
inlawrev-2695	677	2	483	CARDINAL
inlawrev-2695	677	3	163	CARDINAL
inlawrev-2695	677	4	section 483(g	LAW
inlawrev-2695	678	1	congress	ORG
inlawrev-2695	678	2	section 483	LAW
inlawrev-2695	678	3	congress	ORG
inlawrev-2695	679	1	section 483	LAW
inlawrev-2695	679	2	congress	ORG
inlawrev-2695	680	1	a. legislative history.—senators'	PERSON
inlawrev-2695	680	2	section 483	LAW
inlawrev-2695	681	1	senate	ORG
inlawrev-2695	682	1	164	CARDINAL
inlawrev-2695	683	1	165	CARDINAL
inlawrev-2695	684	1	166	CARDINAL
inlawrev-2695	684	2	grassley	PERSON
inlawrev-2695	684	3	one	CARDINAL
inlawrev-2695	685	1	400,000	MONEY
inlawrev-2695	685	2	second	ORDINAL
inlawrev-2695	685	3	100,000	MONEY
inlawrev-2695	686	1	51	CARDINAL
inlawrev-2695	688	1	12,024	CARDINAL
inlawrev-2695	688	2	1986	DATE
inlawrev-2695	689	1	160h.r	CARDINAL
inlawrev-2695	690	1	215	CARDINAL
inlawrev-2695	691	1	159	CARDINAL
inlawrev-2695	691	2	370	CARDINAL
inlawrev-2695	692	1	d.	NORP
inlawrev-2695	692	2	144	CARDINAL
inlawrev-2695	693	1	162h.r	CARDINAL
inlawrev-2695	694	1	215	CARDINAL
inlawrev-2695	694	2	159	CARDINAL
inlawrev-2695	694	3	370	CARDINAL
inlawrev-2695	695	1	127	CARDINAL
inlawrev-2695	697	1	17,805	CARDINAL
inlawrev-2695	697	2	1981	DATE
inlawrev-2695	698	1	imid	PERSON
inlawrev-2695	699	1	l65id	PERSON
inlawrev-2695	701	1	17,806	CARDINAL
inlawrev-2695	701	2	700	CARDINAL
inlawrev-2695	701	3	indiana	GPE
inlawrev-2695	702	1	20:679	ORDINAL
inlawrev-2695	704	1	one	CARDINAL
inlawrev-2695	704	2	one	CARDINAL
inlawrev-2695	705	1	167	CARDINAL
inlawrev-2695	706	1	grassley	PERSON
inlawrev-2695	707	1	one	CARDINAL
inlawrev-2695	708	1	168	CARDINAL
inlawrev-2695	708	2	grassley	PERSON
inlawrev-2695	708	3	section 483	LAW
inlawrev-2695	709	1	jepsen	PERSON
inlawrev-2695	709	2	20-percent	PERCENT
inlawrev-2695	711	1	two	CARDINAL
inlawrev-2695	712	1	169	CARDINAL
inlawrev-2695	712	2	jepsen	PERSON
inlawrev-2695	713	1	jepsen	PERSON
inlawrev-2695	714	1	483	CARDINAL
inlawrev-2695	714	2	483	CARDINAL
inlawrev-2695	715	1	1981	DATE
inlawrev-2695	715	2	section 483(g	LAW
inlawrev-2695	716	1	section 483(g	LAW
inlawrev-2695	718	1	170	CARDINAL
inlawrev-2695	719	1	169	CARDINAL
inlawrev-2695	719	2	170joint	CARDINAL
inlawrev-2695	719	3	1981	DATE
inlawrev-2695	719	4	60	CARDINAL
inlawrev-2695	719	5	1981	DATE
inlawrev-2695	720	1	1987	DATE
inlawrev-2695	720	2	701	CARDINAL
inlawrev-2695	721	1	171	CARDINAL
inlawrev-2695	722	1	172	CARDINAL
inlawrev-2695	723	1	173	CARDINAL
inlawrev-2695	724	1	174	CARDINAL
inlawrev-2695	725	1	175	CARDINAL
inlawrev-2695	726	1	176	CARDINAL
inlawrev-2695	727	1	177	CARDINAL
inlawrev-2695	727	2	178	CARDINAL
inlawrev-2695	728	1	179	CARDINAL
inlawrev-2695	728	2	483	CARDINAL
inlawrev-2695	729	1	section 483	LAW
inlawrev-2695	729	2	section 483	LAW
inlawrev-2695	731	1	180 171	CARDINAL
inlawrev-2695	731	2	29	CARDINAL
inlawrev-2695	732	1	anderson v. commissioner	ORG
inlawrev-2695	732	2	8 t.c	QUANTITY
inlawrev-2695	732	3	720	CARDINAL
inlawrev-2695	732	4	1947	DATE
inlawrev-2695	733	1	v. united states	GPE
inlawrev-2695	733	2	620	CARDINAL
inlawrev-2695	733	3	255	CARDINAL
inlawrev-2695	733	4	260	CARDINAL
inlawrev-2695	733	5	ci	PERSON
inlawrev-2695	733	6	1980	DATE
inlawrev-2695	733	7	reynolds v. commissioner	ORG
inlawrev-2695	733	8	55	CARDINAL
inlawrev-2695	733	9	172	CARDINAL
inlawrev-2695	733	10	201	CARDINAL
inlawrev-2695	733	11	1970	DATE
inlawrev-2695	734	1	620 f.2d	QUANTITY
inlawrev-2695	734	2	260	CARDINAL
inlawrev-2695	735	1	175	CARDINAL
inlawrev-2695	735	2	6id	ORDINAL
inlawrev-2695	736	1	anderson	PERSON
inlawrev-2695	736	2	8 t.c	QUANTITY
inlawrev-2695	737	1	720	CARDINAL
inlawrev-2695	737	2	31	CARDINAL
inlawrev-2695	738	1	179estate	CARDINAL
inlawrev-2695	738	2	38	CARDINAL
inlawrev-2695	739	1	cch	PERSON
inlawrev-2695	739	2	183	CARDINAL
inlawrev-2695	739	3	185-86	CARDINAL
inlawrev-2695	740	1	48	CARDINAL
inlawrev-2695	740	2	502	CARDINAL
inlawrev-2695	740	3	511-12	CARDINAL
inlawrev-2695	740	4	1967	DATE
inlawrev-2695	741	1	702	CARDINAL
inlawrev-2695	741	2	indiana	GPE
inlawrev-2695	741	3	20:679	ORDINAL
inlawrev-2695	741	4	section 483	LAW
inlawrev-2695	741	5	483	CARDINAL
inlawrev-2695	742	1	483	CARDINAL
inlawrev-2695	743	1	181	CARDINAL
inlawrev-2695	745	1	182	CARDINAL
inlawrev-2695	746	1	483	CARDINAL
inlawrev-2695	746	2	section 483	LAW
inlawrev-2695	749	1	183	CARDINAL
inlawrev-2695	749	2	irs	ORG
inlawrev-2695	749	3	483	CARDINAL
inlawrev-2695	750	1	section 483(g	LAW
inlawrev-2695	751	1	section 483	LAW
inlawrev-2695	752	1	3.	CARDINAL
inlawrev-2695	752	2	1984	DATE
inlawrev-2695	752	3	483	CARDINAL
inlawrev-2695	752	4	1984	DATE
inlawrev-2695	753	1	184	CARDINAL
inlawrev-2695	753	2	congress	ORG
inlawrev-2695	753	3	section 483	LAW
inlawrev-2695	753	4	three	CARDINAL
inlawrev-2695	754	1	185	CARDINAL
inlawrev-2695	754	2	first	ORDINAL
inlawrev-2695	754	3	483	CARDINAL
inlawrev-2695	755	1	186	CARDINAL
inlawrev-2695	755	2	second	ORDINAL
inlawrev-2695	755	3	section 483	LAW
inlawrev-2695	756	1	187 third	CARDINAL
inlawrev-2695	757	1	188	CARDINAL
inlawrev-2695	757	2	congress	ORG
inlawrev-2695	757	3	483	CARDINAL
inlawrev-2695	757	4	1984	DATE
inlawrev-2695	757	5	congress	ORG
inlawrev-2695	758	1	483	CARDINAL
inlawrev-2695	759	1	section 483	LAW
inlawrev-2695	760	1	section 483	LAW
inlawrev-2695	760	2	181	CARDINAL
inlawrev-2695	760	3	34	CARDINAL
inlawrev-2695	761	1	supra	PERSON
inlawrev-2695	762	1	33	CARDINAL
inlawrev-2695	762	2	183	CARDINAL
inlawrev-2695	763	1	1982	DATE
inlawrev-2695	764	1	155	CARDINAL
inlawrev-2695	765	1	1984	DATE
inlawrev-2695	767	1	98-369	CARDINAL
inlawrev-2695	767	2	41	CARDINAL
inlawrev-2695	767	3	98	CARDINAL
inlawrev-2695	768	1	494	CARDINAL
inlawrev-2695	768	2	553	CARDINAL
inlawrev-2695	768	3	432	CARDINAL
inlawrev-2695	768	4	2d	CARDINAL
inlawrev-2695	768	5	2	CARDINAL
inlawrev-2695	768	6	1	DATE
inlawrev-2695	768	7	1984	DATE
inlawrev-2695	768	8	u.s.	GPE
inlawrev-2695	769	1	697	CARDINAL
inlawrev-2695	771	1	432	CARDINAL
inlawrev-2695	773	1	432	CARDINAL
inlawrev-2695	773	2	184	CARDINAL
inlawrev-2695	773	3	908	CARDINAL
inlawrev-2695	775	1	81	CARDINAL
inlawrev-2695	775	2	d. i8sid	NORP
inlawrev-2695	776	1	1987	DATE
inlawrev-2695	776	2	703	CARDINAL
inlawrev-2695	776	3	six-month	DATE
inlawrev-2695	777	1	189	CARDINAL
inlawrev-2695	777	2	section 1274(d	LAW
inlawrev-2695	778	1	190	CARDINAL
inlawrev-2695	778	2	three years	DATE
inlawrev-2695	778	3	three years	DATE
inlawrev-2695	778	4	nine years	DATE
inlawrev-2695	778	5	nine years	DATE
inlawrev-2695	779	1	191	CARDINAL
inlawrev-2695	780	1	treasury	ORG
inlawrev-2695	780	2	the united states	GPE
inlawrev-2695	781	1	192	CARDINAL
inlawrev-2695	781	2	congress	ORG
inlawrev-2695	781	3	section 483	LAW
inlawrev-2695	781	4	483	CARDINAL
inlawrev-2695	782	1	congress	ORG
inlawrev-2695	782	2	section 483(g	LAW
inlawrev-2695	782	3	section 483(f	LAW
inlawrev-2695	782	4	193	CARDINAL
inlawrev-2695	784	1	congress	ORG
inlawrev-2695	784	2	section 483	LAW
inlawrev-2695	785	1	congress	ORG
inlawrev-2695	785	2	483	CARDINAL
inlawrev-2695	785	3	483	CARDINAL
inlawrev-2695	786	1	congress	ORG
inlawrev-2695	786	2	section 483(f	LAW
inlawrev-2695	788	1	section 483	LAW
inlawrev-2695	788	2	1984	DATE
inlawrev-2695	788	3	oid	ORG
inlawrev-2695	789	1	194	CARDINAL
inlawrev-2695	789	2	section 483	LAW
inlawrev-2695	789	3	$1 million	MONEY
inlawrev-2695	789	4	250,000	MONEY
inlawrev-2695	789	5	section 483	LAW
inlawrev-2695	789	6	195 4	DATE
inlawrev-2695	789	7	section 7872.—section 7872	ORG
inlawrev-2695	789	8	1984	DATE
inlawrev-2695	790	1	196	CARDINAL
inlawrev-2695	790	2	section 7872	LAW
inlawrev-2695	790	3	congress	ORG
inlawrev-2695	790	4	483	CARDINAL
inlawrev-2695	791	1	7872	DATE
inlawrev-2695	791	2	dickman v. commissioner	ORG
inlawrev-2695	792	1	191	CARDINAL
inlawrev-2695	792	2	189	CARDINAL
inlawrev-2695	792	3	913	CARDINAL
inlawrev-2695	794	1	supp	GPE
inlawrev-2695	795	1	1985	DATE
inlawrev-2695	796	1	19l	CARDINAL
inlawrev-2695	798	1	192	CARDINAL
inlawrev-2695	801	1	483(0	CARDINAL
inlawrev-2695	802	1	1984	DATE
inlawrev-2695	803	1	1271-1275	CARDINAL
inlawrev-2695	804	1	483	CARDINAL
inlawrev-2695	804	2	oid	ORG
inlawrev-2695	804	3	oid	ORG
inlawrev-2695	805	1	oid	ORG
inlawrev-2695	806	1	8	CARDINAL
inlawrev-2695	807	1	1 32,923	CARDINAL
inlawrev-2695	807	2	1987	DATE
inlawrev-2695	809	1	1274(c)(3	CARDINAL
inlawrev-2695	809	2	supp	GPE
inlawrev-2695	810	1	1985	DATE
inlawrev-2695	811	1	432	CARDINAL
inlawrev-2695	811	2	184	CARDINAL
inlawrev-2695	811	3	913	CARDINAL
inlawrev-2695	814	1	1.483	CARDINAL
inlawrev-2695	814	2	51	CARDINAL
inlawrev-2695	816	1	12,038-39	CARDINAL
inlawrev-2695	816	2	1986	DATE
inlawrev-2695	817	1	12,023	CARDINAL
inlawrev-2695	818	1	96deficit	CARDINAL
inlawrev-2695	818	2	1984	DATE
inlawrev-2695	820	1	98-369	CARDINAL
inlawrev-2695	820	2	172	CARDINAL
inlawrev-2695	820	3	98	CARDINAL
inlawrev-2695	821	1	494	CARDINAL
inlawrev-2695	821	2	699	CARDINAL
inlawrev-2695	822	1	432	CARDINAL
inlawrev-2695	822	2	184	CARDINAL
inlawrev-2695	822	3	1017	CARDINAL
inlawrev-2695	823	1	197465	DATE
inlawrev-2695	824	1	u.s. 330	GPE
inlawrev-2695	824	2	1984	DATE
inlawrev-2695	824	3	690	CARDINAL
inlawrev-2695	824	4	812	CARDINAL
inlawrev-2695	824	5	11th	ORDINAL
inlawrev-2695	824	6	1982	DATE
inlawrev-2695	825	1	66	CARDINAL
inlawrev-2695	826	1	704	CARDINAL
inlawrev-2695	826	2	indiana	GPE
inlawrev-2695	827	1	98	CARDINAL
inlawrev-2695	828	1	199	CARDINAL
inlawrev-2695	828	2	section 7872	DATE
inlawrev-2695	829	1	200	CARDINAL
inlawrev-2695	829	2	7872	DATE
inlawrev-2695	829	3	section 483	LAW
inlawrev-2695	829	4	201	CARDINAL
inlawrev-2695	829	5	section 1274(d	DATE
inlawrev-2695	829	6	7872	DATE
inlawrev-2695	830	1	202	CARDINAL
inlawrev-2695	830	2	7872	DATE
inlawrev-2695	830	3	section 483	LAW
inlawrev-2695	830	4	1274	CARDINAL
inlawrev-2695	831	1	203	CARDINAL
inlawrev-2695	831	2	7872	DATE
inlawrev-2695	831	3	section 483	LAW
inlawrev-2695	831	4	section 7872	LAW
inlawrev-2695	831	5	section 1275(b	LAW
inlawrev-2695	832	1	204	CARDINAL
inlawrev-2695	832	2	congress	ORG
inlawrev-2695	833	1	205	CARDINAL
inlawrev-2695	833	2	congress	ORG
inlawrev-2695	833	3	7872	DATE
inlawrev-2695	833	4	section 483	LAW
inlawrev-2695	833	5	congress	ORG
inlawrev-2695	833	6	483	CARDINAL
inlawrev-2695	833	7	section 7872.206 5	LAW
inlawrev-2695	833	8	483.—section 483	CARDINAL
inlawrev-2695	833	9	1985	DATE
inlawrev-2695	834	1	207	CARDINAL
inlawrev-2695	834	2	section 483(f	LAW
inlawrev-2695	835	1	208	CARDINAL
inlawrev-2695	835	2	congress	ORG
inlawrev-2695	835	3	seven percent	PERCENT
inlawrev-2695	835	4	section 483(e	LAW
inlawrev-2695	835	5	six percent	PERCENT
inlawrev-2695	835	6	june 30, 1985	DATE
inlawrev-2695	836	1	209	CARDINAL
inlawrev-2695	836	2	section 483	LAW
inlawrev-2695	836	3	first	ORDINAL
inlawrev-2695	836	4	congress	ORG
inlawrev-2695	837	1	7872	DATE
inlawrev-2695	837	2	supp	GPE
inlawrev-2695	838	1	1985	DATE
inlawrev-2695	839	1	orbach	ORG
inlawrev-2695	839	2	fireman & levenson	ORG
inlawrev-2695	839	3	64	CARDINAL
inlawrev-2695	839	4	j. tax'n	PERSON
inlawrev-2695	839	5	144	CARDINAL
inlawrev-2695	839	6	144	CARDINAL
inlawrev-2695	839	7	1986	DATE
inlawrev-2695	841	1	7872(f)(3	CARDINAL
inlawrev-2695	841	2	supp	GPE
inlawrev-2695	842	1	1985	DATE
inlawrev-2695	843	1	20	CARDINAL
inlawrev-2695	843	2	7872(b)(1	CARDINAL
inlawrev-2695	846	1	14	CARDINAL
inlawrev-2695	848	1	supp	GPE
inlawrev-2695	849	1	1985	DATE
inlawrev-2695	850	1	189-92	CARDINAL
inlawrev-2695	852	1	supp	GPE
inlawrev-2695	853	1	1985	DATE
inlawrev-2695	854	1	al mont	PERSON
inlawrev-2695	855	1	l. rev	PERSON
inlawrev-2695	855	2	39	DATE
inlawrev-2695	855	3	60-61	CARDINAL
inlawrev-2695	855	4	1986	DATE
inlawrev-2695	856	1	204prop	CARDINAL
inlawrev-2695	859	1	1.7872-2(a)(2	MONEY
inlawrev-2695	859	2	50	CARDINAL
inlawrev-2695	859	3	fed	ORG
inlawrev-2695	861	1	33,557	CARDINAL
inlawrev-2695	861	2	1985	DATE
inlawrev-2695	865	1	1.483	CARDINAL
inlawrev-2695	865	2	51	CARDINAL
inlawrev-2695	867	1	12,039	CARDINAL
inlawrev-2695	867	2	1986	DATE
inlawrev-2695	867	3	51	CARDINAL
inlawrev-2695	867	4	fed	ORG
inlawrev-2695	869	1	12,023	CARDINAL
inlawrev-2695	869	2	1986	DATE
inlawrev-2695	870	1	orbach	ORG
inlawrev-2695	870	2	fireman & levenson	ORG
inlawrev-2695	870	3	supra	PERSON
inlawrev-2695	870	4	199	CARDINAL
inlawrev-2695	870	5	145	CARDINAL
inlawrev-2695	873	1	1275(b)(3	CARDINAL
inlawrev-2695	873	2	supp	GPE
inlawrev-2695	874	1	1985	DATE
inlawrev-2695	875	1	205see	CARDINAL
inlawrev-2695	876	1	7872	DATE
inlawrev-2695	876	2	supp	GPE
inlawrev-2695	877	1	1985	DATE
inlawrev-2695	882	1	99-121	CARDINAL
inlawrev-2695	882	2	102	CARDINAL
inlawrev-2695	882	3	99	CARDINAL
inlawrev-2695	883	1	505	CARDINAL
inlawrev-2695	883	2	508	CARDINAL
inlawrev-2695	884	1	83	CARDINAL
inlawrev-2695	884	2	99th cong.	ORG
inlawrev-2695	885	1	1	CARDINAL
inlawrev-2695	885	2	1985	DATE
inlawrev-2695	885	3	u.s.	GPE
inlawrev-2695	886	1	407	CARDINAL
inlawrev-2695	887	1	hereinafter s.	PERSON
inlawrev-2695	888	1	208see	CARDINAL
inlawrev-2695	889	1	supp	GPE
inlawrev-2695	890	1	1985	DATE
inlawrev-2695	891	1	209	CARDINAL
inlawrev-2695	895	1	1.483-4(b)(2	CARDINAL
inlawrev-2695	895	2	51	CARDINAL
inlawrev-2695	897	1	12,044	CARDINAL
inlawrev-2695	897	2	1986	DATE
inlawrev-2695	898	1	1987	DATE
inlawrev-2695	898	2	one percent	PERCENT
inlawrev-2695	899	1	210	CARDINAL
inlawrev-2695	899	2	congress	ORG
inlawrev-2695	899	3	1985	DATE
inlawrev-2695	900	1	212	CARDINAL
inlawrev-2695	901	1	213	CARDINAL
inlawrev-2695	901	2	treasury	ORG
inlawrev-2695	901	3	section 483	LAW
inlawrev-2695	901	4	1986	DATE
inlawrev-2695	901	5	treasury	ORG
inlawrev-2695	901	6	1	CARDINAL
inlawrev-2695	901	7	2) nine percent	PERCENT
inlawrev-2695	901	8	semiannually	DATE
inlawrev-2695	901	9	nine percent	PERCENT
inlawrev-2695	902	1	483	CARDINAL
inlawrev-2695	902	2	483	CARDINAL
inlawrev-2695	902	3	nine percent	PERCENT
inlawrev-2695	903	1	215	CARDINAL
inlawrev-2695	903	2	only six percent	PERCENT
inlawrev-2695	904	1	216	CARDINAL
inlawrev-2695	904	2	483	CARDINAL
inlawrev-2695	905	1	one	CARDINAL
inlawrev-2695	905	2	1.483-2	CARDINAL
inlawrev-2695	906	1	217	CARDINAL
inlawrev-2695	906	2	1.483-2	CARDINAL
inlawrev-2695	907	1	218	CARDINAL
inlawrev-2695	907	2	483	CARDINAL
inlawrev-2695	907	3	1.483-3(a)(2)(i).219	CARDINAL
inlawrev-2695	908	1	220	CARDINAL
inlawrev-2695	908	2	10h.r	CARDINAL
inlawrev-2695	910	1	749	CARDINAL
inlawrev-2695	910	2	4	CARDINAL
inlawrev-2695	910	3	1382	CARDINAL
inlawrev-2695	911	1	s. rep	ORG
inlawrev-2695	913	1	830	CARDINAL
inlawrev-2695	913	2	4	CARDINAL
inlawrev-2695	913	3	1776	DATE
inlawrev-2695	914	1	83	DATE
inlawrev-2695	914	2	207	CARDINAL
inlawrev-2695	914	3	420	CARDINAL
inlawrev-2695	915	1	2	CARDINAL
inlawrev-2695	918	1	1.483-4(a)(l)-(2	CARDINAL
inlawrev-2695	918	2	51	CARDINAL
inlawrev-2695	920	1	12,043	CARDINAL
inlawrev-2695	920	2	1986	DATE
inlawrev-2695	921	1	2i5id	CARDINAL
inlawrev-2695	923	1	supp	GPE
inlawrev-2695	924	1	1985	DATE
inlawrev-2695	925	1	2l7prop	CARDINAL
inlawrev-2695	928	1	1.1012-2(b)(l	CARDINAL
inlawrev-2695	928	2	51	CARDINAL
inlawrev-2695	929	1	12,047	CARDINAL
inlawrev-2695	929	2	1986	DATE
inlawrev-2695	931	1	1.483-2(a	CARDINAL
inlawrev-2695	931	2	51	CARDINAL
inlawrev-2695	933	1	12,039	CARDINAL
inlawrev-2695	933	2	1986	DATE
inlawrev-2695	934	1	2,9	CARDINAL
inlawrev-2695	935	1	1.1012-2(b)(2	CARDINAL
inlawrev-2695	935	2	51	CARDINAL
inlawrev-2695	936	1	12,047	CARDINAL
inlawrev-2695	936	2	1986	DATE
inlawrev-2695	937	1	220id	ORDINAL
inlawrev-2695	938	1	1.483-3(a)(2)(i	CARDINAL
inlawrev-2695	938	2	51	CARDINAL
inlawrev-2695	940	1	12,043	CARDINAL
inlawrev-2695	940	2	1986	DATE
inlawrev-2695	941	1	706	CARDINAL
inlawrev-2695	941	2	indiana	GPE
inlawrev-2695	941	3	20:679	ORDINAL
inlawrev-2695	941	4	section 483	LAW
inlawrev-2695	943	1	221	CARDINAL
inlawrev-2695	943	2	annual	DATE
inlawrev-2695	943	3	orlando	GPE
inlawrev-2695	943	4	florida	GPE
inlawrev-2695	943	5	american	NORP
inlawrev-2695	943	6	section 483	LAW
inlawrev-2695	943	7	chapter 12	LAW
inlawrev-2695	943	8	25.25128	CARDINAL
inlawrev-2695	943	9	1.1012-2(b)(l	QUANTITY
inlawrev-2695	943	10	1	CARDINAL
inlawrev-2695	944	1	223	CARDINAL
inlawrev-2695	946	1	three	CARDINAL
inlawrev-2695	948	1	ballard	GPE
inlawrev-2695	948	2	section 7872	LAW
inlawrev-2695	948	3	furture.224	ORG
inlawrev-2695	949	1	treasury	ORG
inlawrev-2695	949	2	483	CARDINAL
inlawrev-2695	950	1	irs	ORG
inlawrev-2695	951	1	226	CARDINAL
inlawrev-2695	951	2	irs	ORG
inlawrev-2695	951	3	483	CARDINAL
inlawrev-2695	951	4	irs	ORG
inlawrev-2695	951	5	ballard	ORG
inlawrev-2695	951	6	483	CARDINAL
inlawrev-2695	952	1	congress	ORG
inlawrev-2695	952	2	section 483	LAW
inlawrev-2695	952	3	483	CARDINAL
inlawrev-2695	952	4	483	CARDINAL
inlawrev-2695	953	1	22x	CARDINAL
inlawrev-2695	953	2	30	CARDINAL
inlawrev-2695	954	1	222horsley	ORG
inlawrev-2695	954	2	12	CARDINAL
inlawrev-2695	954	3	87	DATE
inlawrev-2695	954	4	88	CARDINAL
inlawrev-2695	954	5	1986	DATE
inlawrev-2695	955	1	223id	TIME
inlawrev-2695	956	1	89	CARDINAL
inlawrev-2695	956	2	22453	CARDINAL
inlawrev-2695	957	1	cch	PERSON
inlawrev-2695	957	2	323	DATE
inlawrev-2695	957	3	327	CARDINAL
inlawrev-2695	957	4	1987	DATE
inlawrev-2695	958	1	42	CARDINAL
inlawrev-2695	959	1	56	CARDINAL
inlawrev-2695	960	1	1987	DATE
inlawrev-2695	960	2	707	CARDINAL
inlawrev-2695	960	3	congress	ORG
inlawrev-2695	962	1	section 483	LAW
inlawrev-2695	962	2	483	CARDINAL
inlawrev-2695	963	1	483	CARDINAL
inlawrev-2695	964	1	jay d. benjamin	PERSON