id	sid	eid	entity	type
inlawrev-27131	1	1	2021	CARDINAL
inlawrev-27131	1	2	annual	DATE
inlawrev-27131	1	3	indiana	GPE
inlawrev-27131	1	4	a. loyd*	PERSON
inlawrev-27131	1	5	caitlin g. rieser**	PERSON
inlawrev-27131	1	6	irs	ORG
inlawrev-27131	1	7	2021	CARDINAL
inlawrev-27131	1	8	2017	CARDINAL
inlawrev-27131	2	1	i. irs	PERSON
inlawrev-27131	2	2	a. cryptocurrency	PERSON
inlawrev-27131	2	3	202114020	DATE
inlawrev-27131	2	4	april 9, 2021	DATE
inlawrev-27131	2	5	section 61	LAW
inlawrev-27131	2	6	section 61	LAW
inlawrev-27131	2	7	2019-24	DATE
inlawrev-27131	3	1	august 1, 2017	DATE
inlawrev-27131	3	2	9:16 a.m. edt	TIME
inlawrev-27131	5	1	2001	DATE
inlawrev-27131	5	2	university of louisville brandeis school of law	ORG
inlawrev-27131	5	3	1996	DATE
inlawrev-27131	5	4	university of louisville	ORG
inlawrev-27131	6	1	2018	DATE
inlawrev-27131	6	2	university of louisville brandeis school of law	ORG
inlawrev-27131	7	1	1	CARDINAL
inlawrev-27131	7	2	202114020	DATE
inlawrev-27131	7	3	april 9, 2021	DATE
inlawrev-27131	8	1	202114020	DATE
inlawrev-27131	9	1	blockchain	PERSON
inlawrev-27131	10	1	two	CARDINAL
inlawrev-27131	12	1	jane frankenfield	PERSON
inlawrev-27131	12	2	june 24, 2021	DATE
inlawrev-27131	13	1	2	CARDINAL
inlawrev-27131	13	2	202114020	DATE
inlawrev-27131	13	3	1	CARDINAL
inlawrev-27131	13	4	3	CARDINAL
inlawrev-27131	14	1	2	CARDINAL
inlawrev-27131	14	2	4	CARDINAL
inlawrev-27131	15	1	652	CARDINAL
inlawrev-27131	15	2	indiana	GPE
inlawrev-27131	16	1	61(a)(3	DATE
inlawrev-27131	19	1	section 61	LAW
inlawrev-27131	20	1	2019	CARDINAL
inlawrev-27131	20	2	section 61	LAW
inlawrev-27131	20	3	dozen	CARDINAL
inlawrev-27131	20	4	annual	DATE
inlawrev-27131	20	5	irs	ORG
inlawrev-27131	21	1	july 1	DATE
inlawrev-27131	21	2	2021,10	CARDINAL
inlawrev-27131	21	3	irs	ORG
inlawrev-27131	22	1	cic services	ORG
inlawrev-27131	22	2	llc v. irs,12	ORG
inlawrev-27131	22	3	the u.s. supreme court	ORG
inlawrev-27131	22	4	irs	ORG
inlawrev-27131	23	1	irs	ORG
inlawrev-27131	23	2	5	CARDINAL
inlawrev-27131	25	1	3	CARDINAL
inlawrev-27131	25	2	7	CARDINAL
inlawrev-27131	26	1	3	CARDINAL
inlawrev-27131	26	2	glass co.	ORG
inlawrev-27131	26	3	348	CARDINAL
inlawrev-27131	26	4	426	CARDINAL
inlawrev-27131	26	5	431	CARDINAL
inlawrev-27131	26	6	1955	DATE
inlawrev-27131	27	1	8	CARDINAL
inlawrev-27131	28	1	61	CARDINAL
inlawrev-27131	30	1	1.451-2	CARDINAL
inlawrev-27131	31	1	2019-24	DATE
inlawrev-27131	32	1	9	CARDINAL
inlawrev-27131	32	2	mem.202114020	ORG
inlawrev-27131	32	3	3	CARDINAL
inlawrev-27131	32	4	10	CARDINAL
inlawrev-27131	34	1	ir-2021-144	ORG
inlawrev-27131	34	2	july 1	DATE
inlawrev-27131	34	3	2021	DATE
inlawrev-27131	36	1	11	CARDINAL
inlawrev-27131	37	1	irs	ORG
inlawrev-27131	37	2	annual	DATE
inlawrev-27131	37	3	dozen	CARDINAL
inlawrev-27131	37	4	us	GPE
inlawrev-27131	38	1	ir-2021-144	ORG
inlawrev-27131	39	1	12	CARDINAL
inlawrev-27131	40	1	141	CARDINAL
inlawrev-27131	40	2	1582	DATE
inlawrev-27131	40	3	1586	DATE
inlawrev-27131	40	4	2021	CARDINAL
inlawrev-27131	41	1	13	CARDINAL
inlawrev-27131	44	1	14	CARDINAL
inlawrev-27131	45	1	cic services	ORG
inlawrev-27131	45	2	llc	ORG
inlawrev-27131	45	3	irs	ORG
inlawrev-27131	45	4	141	CARDINAL
inlawrev-27131	45	5	1582	DATE
inlawrev-27131	45	6	1587	DATE
inlawrev-27131	45	7	2021	CARDINAL
inlawrev-27131	49	1	2022	CARDINAL
inlawrev-27131	49	2	653	CARDINAL
inlawrev-27131	49	3	2016	CARDINAL
inlawrev-27131	50	1	8886	DATE
inlawrev-27131	50	2	8918	DATE
inlawrev-27131	50	3	three	CARDINAL
inlawrev-27131	51	1	first	ORDINAL
inlawrev-27131	53	1	second	ORDINAL
inlawrev-27131	53	2	9	CARDINAL
inlawrev-27131	53	3	first	ORDINAL
inlawrev-27131	53	4	irs	ORG
inlawrev-27131	53	5	irs	ORG
inlawrev-27131	54	1	as much as one year	DATE
inlawrev-27131	57	1	section 170(f)(3)(b)(iii	LAW
inlawrev-27131	57	2	2017-10	DATE
inlawrev-27131	57	3	irs	ORG
inlawrev-27131	58	1	up to $2.2 million	MONEY
inlawrev-27131	60	1	15	CARDINAL
inlawrev-27131	62	1	1587	DATE
inlawrev-27131	63	1	17	CARDINAL
inlawrev-27131	64	1	18	CARDINAL
inlawrev-27131	65	1	1591	DATE
inlawrev-27131	66	1	19	CARDINAL
inlawrev-27131	68	1	1592	DATE
inlawrev-27131	69	1	21	CARDINAL
inlawrev-27131	73	1	1.170a-14	CARDINAL
inlawrev-27131	74	1	22	CARDINAL
inlawrev-27131	75	1	2017-10	DATE
inlawrev-27131	75	2	2	CARDINAL
inlawrev-27131	75	3	23	CARDINAL
inlawrev-27131	77	1	one	CARDINAL
inlawrev-27131	77	2	two	CARDINAL
inlawrev-27131	77	3	one-half	CARDINAL
inlawrev-27131	78	1	654	CARDINAL
inlawrev-27131	78	2	indiana	GPE
inlawrev-27131	79	1	belair woods	GPE
inlawrev-27131	79	2	llc	GPE
inlawrev-27131	79	3	irs	ORG
inlawrev-27131	79	4	belair woods	GPE
inlawrev-27131	79	5	llc	GPE
inlawrev-27131	79	6	section 170(h)(5)(a	LAW
inlawrev-27131	79	7	code.25	NORP
inlawrev-27131	79	8	irs	ORG
inlawrev-27131	82	1	belair	GPE
inlawrev-27131	82	2	two	CARDINAL
inlawrev-27131	83	1	first	ORDINAL
inlawrev-27131	84	1	belair	GPE
inlawrev-27131	85	1	c. irs	PERSON
inlawrev-27131	85	2	u.s.	GPE
inlawrev-27131	85	3	section 7803(c)(2)(b)(ii)(xi	LAW
inlawrev-27131	85	4	annual	DATE
inlawrev-27131	85	5	congress	ORG
inlawrev-27131	85	6	ten	CARDINAL
inlawrev-27131	85	7	june 1, 2019 through may 31, 2020	DATE
inlawrev-27131	85	8	the most recent year	DATE
inlawrev-27131	85	9	ten	CARDINAL
inlawrev-27131	85	10	1	CARDINAL
inlawrev-27131	85	11	6320	CARDINAL
inlawrev-27131	85	12	6330	DATE
inlawrev-27131	86	1	2-3	DATE
inlawrev-27131	86	2	24	CARDINAL
inlawrev-27131	86	3	120	CARDINAL
inlawrev-27131	87	1	cch	PERSON
inlawrev-27131	87	2	73	DATE
inlawrev-27131	87	3	2	CARDINAL
inlawrev-27131	87	4	july 22, 2020	DATE
inlawrev-27131	88	1	25	CARDINAL
inlawrev-27131	89	1	1	CARDINAL
inlawrev-27131	89	2	26	CARDINAL
inlawrev-27131	91	1	8	DATE
inlawrev-27131	95	1	28	CARDINAL
inlawrev-27131	96	1	8. 29	DATE
inlawrev-27131	97	1	9. 30	DATE
inlawrev-27131	98	1	10.	DATE
inlawrev-27131	99	1	2020	DATE
inlawrev-27131	99	2	annual	DATE
inlawrev-27131	99	3	congress	ORG
inlawrev-27131	99	4	162	CARDINAL
inlawrev-27131	99	5	2020	DATE
inlawrev-27131	99	6	655 2	CARDINAL
inlawrev-27131	100	1	sec	ORG
inlawrev-27131	100	2	7403	DATE
inlawrev-27131	100	3	3	CARDINAL
inlawrev-27131	101	1	6662(b)(1	CARDINAL
inlawrev-27131	101	2	2	CARDINAL
inlawrev-27131	101	3	4	CARDINAL
inlawrev-27131	101	4	sec	ORG
inlawrev-27131	102	1	5	CARDINAL
inlawrev-27131	102	2	sec	ORG
inlawrev-27131	102	3	61	CARDINAL
inlawrev-27131	103	1	6	CARDINAL
inlawrev-27131	105	1	7609(a	DATE
inlawrev-27131	105	2	7	CARDINAL
inlawrev-27131	105	3	sec	ORG
inlawrev-27131	106	1	6651(a)(1	CARDINAL
inlawrev-27131	108	1	sec	ORG
inlawrev-27131	108	2	6651(a)(2	CARDINAL
inlawrev-27131	108	3	sec	ORG
inlawrev-27131	108	4	6654	DATE
inlawrev-27131	108	5	8	CARDINAL
inlawrev-27131	109	1	211-224	CARDINAL
inlawrev-27131	109	2	9	CARDINAL
inlawrev-27131	109	3	sec	ORG
inlawrev-27131	109	4	170	CARDINAL
inlawrev-27131	109	5	10	CARDINAL
inlawrev-27131	110	1	sec	ORG
inlawrev-27131	110	2	6673	DATE
inlawrev-27131	110	3	the previous year’s	DATE
inlawrev-27131	110	4	ten	CARDINAL
inlawrev-27131	110	5	three	CARDINAL
inlawrev-27131	110	6	notable.33	ORG
inlawrev-27131	110	7	first	ORDINAL
inlawrev-27131	110	8	third	ORDINAL
inlawrev-27131	110	9	2019	DATE
inlawrev-27131	110	10	2020	DATE
inlawrev-27131	111	1	second	ORDINAL
inlawrev-27131	111	2	sixth	ORDINAL
inlawrev-27131	111	3	second	ORDINAL
inlawrev-27131	112	1	2020	DATE
inlawrev-27131	112	2	fourth	ORDINAL
inlawrev-27131	114	1	2020	DATE
inlawrev-27131	115	1	richmond	GPE
inlawrev-27131	115	2	4	CARDINAL
inlawrev-27131	115	3	richmond	GPE
inlawrev-27131	115	4	irs	ORG
inlawrev-27131	116	1	the taxable year	DATE
inlawrev-27131	117	1	section 261	LAW
inlawrev-27131	117	2	280e	PERSON
inlawrev-27131	118	1	280e	PERSON
inlawrev-27131	119	1	280e	PERSON
inlawrev-27131	119	2	32	CARDINAL
inlawrev-27131	120	1	2019	CARDINAL
inlawrev-27131	120	2	annual	DATE
inlawrev-27131	120	3	congress	ORG
inlawrev-27131	120	4	2019	DATE
inlawrev-27131	120	5	34	CARDINAL
inlawrev-27131	121	1	richmond	GPE
inlawrev-27131	122	1	comm’r	CARDINAL
inlawrev-27131	122	2	119	CARDINAL
inlawrev-27131	123	1	1342	CARDINAL
inlawrev-27131	123	2	2020	DATE
inlawrev-27131	124	1	35	CARDINAL
inlawrev-27131	125	1	2	CARDINAL
inlawrev-27131	125	2	36	CARDINAL
inlawrev-27131	126	1	12-13	CARDINAL
inlawrev-27131	128	1	comm’r	CARDINAL
inlawrev-27131	128	2	128	CARDINAL
inlawrev-27131	128	3	173	CARDINAL
inlawrev-27131	128	4	180	DATE
inlawrev-27131	128	5	2007	DATE
inlawrev-27131	129	1	37	CARDINAL
inlawrev-27131	130	1	13	CARDINAL
inlawrev-27131	131	1	656	CARDINAL
inlawrev-27131	131	2	indiana	GPE
inlawrev-27131	131	3	richmond	GPE
inlawrev-27131	131	4	california	GPE
inlawrev-27131	132	1	280e	PRODUCT
inlawrev-27131	132	2	congress	ORG
inlawrev-27131	132	3	one	CARDINAL
inlawrev-27131	134	1	richmond	GPE
inlawrev-27131	134	2	irs	ORG
inlawrev-27131	134	3	richmond	GPE
inlawrev-27131	137	1	116-136	CARDINAL
inlawrev-27131	138	1	covid-19	PERSON
inlawrev-27131	139	1	irs	ORG
inlawrev-27131	139	2	941	CARDINAL
inlawrev-27131	139	3	quarterly	DATE
inlawrev-27131	140	1	irs	ORG
inlawrev-27131	140	2	7200	CARDINAL
inlawrev-27131	141	1	a. erc:	PERSON
inlawrev-27131	141	2	covid-19	ORG
inlawrev-27131	141	3	38	CARDINAL
inlawrev-27131	142	1	13	CARDINAL
inlawrev-27131	144	1	comm’r	CARDINAL
inlawrev-27131	144	2	128	CARDINAL
inlawrev-27131	144	3	173	CARDINAL
inlawrev-27131	144	4	2007	DATE
inlawrev-27131	145	1	39	CARDINAL
inlawrev-27131	146	1	richmond	GPE
inlawrev-27131	146	2	119	CARDINAL
inlawrev-27131	147	1	cch	PERSON
inlawrev-27131	147	2	13	CARDINAL
inlawrev-27131	147	3	40	CARDINAL
inlawrev-27131	149	1	14-15	DATE
inlawrev-27131	150	1	42	CARDINAL
inlawrev-27131	151	1	16	CARDINAL
inlawrev-27131	152	1	43	CARDINAL
inlawrev-27131	156	1	2301(c	DATE
inlawrev-27131	158	1	116-136	CARDINAL
inlawrev-27131	158	2	134	CARDINAL
inlawrev-27131	159	1	281	CARDINAL
inlawrev-27131	159	2	2020	DATE
inlawrev-27131	160	1	44	DATE
inlawrev-27131	161	1	7200	CARDINAL
inlawrev-27131	161	2	covid-19	GPE
inlawrev-27131	162	1	2021	CARDINAL
inlawrev-27131	163	1	dec. 20	DATE
inlawrev-27131	163	2	2021	DATE
inlawrev-27131	164	1	657	CARDINAL
inlawrev-27131	164	2	1986	DATE
inlawrev-27131	164	3	section 6033 of the	LAW
inlawrev-27131	164	4	more than 20%	PERCENT
inlawrev-27131	164	5	quarter	DATE
inlawrev-27131	164	6	2019	DATE
inlawrev-27131	164	7	2020	DATE
inlawrev-27131	164	8	2019	CARDINAL
inlawrev-27131	164	9	100,000	MONEY
inlawrev-27131	164	10	190,000	MONEY
inlawrev-27131	164	11	230,000	MONEY
inlawrev-27131	164	12	first	ORDINAL
inlawrev-27131	164	13	second	ORDINAL
inlawrev-27131	164	14	third	ORDINAL
inlawrev-27131	164	15	2021	CARDINAL
inlawrev-27131	165	1	210,000	MONEY
inlawrev-27131	165	2	230,000	MONEY
inlawrev-27131	165	3	250,000	MONEY
inlawrev-27131	165	4	first	ORDINAL
inlawrev-27131	165	5	second	ORDINAL
inlawrev-27131	165	6	third	ORDINAL
inlawrev-27131	165	7	2019	DATE
inlawrev-27131	166	1	2021	CARDINAL
inlawrev-27131	166	2	first	ORDINAL
inlawrev-27131	166	3	second	ORDINAL
inlawrev-27131	166	4	third quarter	DATE
inlawrev-27131	166	5	approximately 48%	PERCENT
inlawrev-27131	166	6	83%	PERCENT
inlawrev-27131	166	7	92%	PERCENT
inlawrev-27131	166	8	2019 first,	DATE
inlawrev-27131	166	9	second	ORDINAL
inlawrev-27131	166	10	third quarter	DATE
inlawrev-27131	167	1	the first day	DATE
inlawrev-27131	167	2	first	ORDINAL
inlawrev-27131	167	3	2021	CARDINAL
inlawrev-27131	167	4	quarter	DATE
inlawrev-27131	167	5	less than 80%	PERCENT
inlawrev-27131	167	6	the same quarter of 2019	DATE
inlawrev-27131	167	7	the first day	DATE
inlawrev-27131	167	8	third	ORDINAL
inlawrev-27131	167	9	2021	CARDINAL
inlawrev-27131	167	10	the first quarter	DATE
inlawrev-27131	167	11	more than 80%	PERCENT
inlawrev-27131	167	12	the same quarter of 2019	DATE
inlawrev-27131	168	1	first	ORDINAL
inlawrev-27131	168	2	second	ORDINAL
inlawrev-27131	168	3	2021	CARDINAL
inlawrev-27131	169	1	2021	CARDINAL
inlawrev-27131	170	1	u.s.	GPE
inlawrev-27131	170	2	45	CARDINAL
inlawrev-27131	173	1	2021-20	DATE
inlawrev-27131	173	2	2021	CARDINAL
inlawrev-27131	173	3	922	CARDINAL
inlawrev-27131	174	1	2021-23	DATE
inlawrev-27131	174	2	2021	CARDINAL
inlawrev-27131	174	3	1113	DATE
inlawrev-27131	174	4	irs	ORG
inlawrev-27131	175	1	dec. 27	DATE
inlawrev-27131	175	2	2021	DATE
inlawrev-27131	176	1	46	DATE
inlawrev-27131	177	1	2021-20	DATE
inlawrev-27131	177	2	2021	CARDINAL
inlawrev-27131	177	3	922	CARDINAL
inlawrev-27131	177	4	2021-23	DATE
inlawrev-27131	177	5	2021	CARDINAL
inlawrev-27131	177	6	1113	DATE
inlawrev-27131	177	7	2021	CARDINAL
inlawrev-27131	177	8	2021	CARDINAL
inlawrev-27131	178	1	327	CARDINAL
inlawrev-27131	178	2	quarter	DATE
inlawrev-27131	178	3	2019	CARDINAL
inlawrev-27131	180	1	2301(c)(2	CARDINAL
inlawrev-27131	182	1	116-136	CARDINAL
inlawrev-27131	182	2	134	CARDINAL
inlawrev-27131	183	1	281	CARDINAL
inlawrev-27131	183	2	2020	DATE
inlawrev-27131	184	1	47	DATE
inlawrev-27131	185	1	proc	PERSON
inlawrev-27131	186	1	2021	CARDINAL
inlawrev-27131	186	2	section 3.02	LAW
inlawrev-27131	186	3	2021	CARDINAL
inlawrev-27131	186	4	327	CARDINAL
inlawrev-27131	188	1	116-136	CARDINAL
inlawrev-27131	188	2	134	CARDINAL
inlawrev-27131	189	1	281	CARDINAL
inlawrev-27131	189	2	2020	DATE
inlawrev-27131	189	3	3134(h	CARDINAL
inlawrev-27131	190	1	48	DATE
inlawrev-27131	192	1	2021	CARDINAL
inlawrev-27131	192	2	2.04	CARDINAL
inlawrev-27131	192	3	2021	CARDINAL
inlawrev-27131	193	1	327	CARDINAL
inlawrev-27131	194	1	49	DATE
inlawrev-27131	195	1	d.	NORP
inlawrev-27131	195	2	section 3.02	LAW
inlawrev-27131	196	1	658	CARDINAL
inlawrev-27131	196	2	indiana	GPE
inlawrev-27131	196	3	it50	PRODUCT
inlawrev-27131	197	1	under 501(c)(1	DATE
inlawrev-27131	197	2	february 15, 2020	DATE
inlawrev-27131	197	3	up to $1 million	MONEY
inlawrev-27131	197	4	july 1	DATE
inlawrev-27131	197	5	2021	CARDINAL
inlawrev-27131	197	6	december 31	DATE
inlawrev-27131	197	7	2021.55	CARDINAL
inlawrev-27131	197	8	earnings.57	GPE
inlawrev-27131	198	1	50	CARDINAL
inlawrev-27131	199	1	section 3.02	LAW
inlawrev-27131	199	2	section 3.04	LAW
inlawrev-27131	199	3	quarter or	DATE
inlawrev-27131	199	4	annual	DATE
inlawrev-27131	199	5	the year	DATE
inlawrev-27131	199	6	the calendar quarter	DATE
inlawrev-27131	200	1	51	CARDINAL
inlawrev-27131	200	2	section 3.03	LAW
inlawrev-27131	200	3	quarter	DATE
inlawrev-27131	201	1	52	CARDINAL
inlawrev-27131	202	1	section 3.05	LAW
inlawrev-27131	202	2	a calendar quarter	DATE
inlawrev-27131	202	3	quarter or	DATE
inlawrev-27131	202	4	annual	DATE
inlawrev-27131	202	5	the year	DATE
inlawrev-27131	202	6	the calendar quarter	DATE
inlawrev-27131	203	1	53	CARDINAL
inlawrev-27131	206	1	3134(f)(1	CARDINAL
inlawrev-27131	207	1	55	CARDINAL
inlawrev-27131	208	1	3134(a	ORDINAL
inlawrev-27131	208	2	3134(b)(1)(b	CARDINAL
inlawrev-27131	208	3	3134(c)(5	CARDINAL
inlawrev-27131	209	1	56	CARDINAL
inlawrev-27131	210	1	3134(f)(1	CARDINAL
inlawrev-27131	211	1	57	CARDINAL
inlawrev-27131	212	1	irs	ORG
inlawrev-27131	213	1	dec. 27	DATE
inlawrev-27131	213	2	2021	DATE
inlawrev-27131	215	1	58	CARDINAL
inlawrev-27131	216	1	2020	DATE
inlawrev-27131	218	1	116-260	CARDINAL
inlawrev-27131	219	1	§ 206(c	ORG
inlawrev-27131	219	2	134	CARDINAL
inlawrev-27131	220	1	1182	DATE
inlawrev-27131	220	2	2020	DATE
inlawrev-27131	221	1	659 b. erc:	QUANTITY
inlawrev-27131	221	2	70%	PERCENT
inlawrev-27131	221	3	january 1	DATE
inlawrev-27131	221	4	2021	CARDINAL
inlawrev-27131	221	5	september 30	DATE
inlawrev-27131	221	6	2021	CARDINAL
inlawrev-27131	221	7	at least 30 hours	TIME
inlawrev-27131	221	8	such month	DATE
inlawrev-27131	221	9	130 hours	TIME
inlawrev-27131	221	10	a month	DATE
inlawrev-27131	221	11	monthly	DATE
inlawrev-27131	221	12	at least 30 hours	TIME
inlawrev-27131	221	13	52(a	CARDINAL
inlawrev-27131	221	14	52(b	CARDINAL
inlawrev-27131	221	15	quarterly	DATE
inlawrev-27131	221	16	10,000	MONEY
inlawrev-27131	221	17	quarter	DATE
inlawrev-27131	221	18	2021	CARDINAL
inlawrev-27131	221	19	september 30	DATE
inlawrev-27131	221	20	2021),64	CARDINAL
inlawrev-27131	221	21	7,000	MONEY
inlawrev-27131	222	1	59	CARDINAL
inlawrev-27131	223	1	3134(a	ORDINAL
inlawrev-27131	223	2	2021-20	DATE
inlawrev-27131	223	3	2021	CARDINAL
inlawrev-27131	223	4	922	CARDINAL
inlawrev-27131	223	5	2021-23	DATE
inlawrev-27131	223	6	2021	CARDINAL
inlawrev-27131	223	7	2021-49	DATE
inlawrev-27131	223	8	2021	CARDINAL
inlawrev-27131	224	1	316	CARDINAL
inlawrev-27131	225	1	2021	CARDINAL
inlawrev-27131	225	2	2021	CARDINAL
inlawrev-27131	226	1	327	CARDINAL
inlawrev-27131	227	1	the end date	DATE
inlawrev-27131	227	2	december 31	DATE
inlawrev-27131	227	3	2021	DATE
inlawrev-27131	227	4	biden	PERSON
inlawrev-27131	227	5	november 15, 2021	DATE
inlawrev-27131	227	6	september 30, 2021	DATE
inlawrev-27131	228	1	50%	PERCENT
inlawrev-27131	228	2	march 13, 2020	DATE
inlawrev-27131	228	3	december 31, 2020	DATE
inlawrev-27131	228	4	5,000	MONEY
inlawrev-27131	228	5	quarter	DATE
inlawrev-27131	228	6	2020	DATE
inlawrev-27131	230	1	116-136	CARDINAL
inlawrev-27131	230	2	134	CARDINAL
inlawrev-27131	231	1	281	CARDINAL
inlawrev-27131	231	2	2020	DATE
inlawrev-27131	232	1	60	CARDINAL
inlawrev-27131	234	1	61	CARDINAL
inlawrev-27131	235	1	a more-than-50%	DATE
inlawrev-27131	236	1	3134(e	DATE
inlawrev-27131	236	2	280c(a	CARDINAL
inlawrev-27131	238	1	62	CARDINAL
inlawrev-27131	239	1	§ 2301(d	ORG
inlawrev-27131	241	1	116-136	CARDINAL
inlawrev-27131	241	2	134	CARDINAL
inlawrev-27131	242	1	281	CARDINAL
inlawrev-27131	242	2	2020	DATE
inlawrev-27131	242	3	3134(d	CARDINAL
inlawrev-27131	243	1	63	CARDINAL
inlawrev-27131	244	1	2021-20	DATE
inlawrev-27131	244	2	2021	CARDINAL
inlawrev-27131	244	3	922	CARDINAL
inlawrev-27131	245	1	2021	CARDINAL
inlawrev-27131	245	2	2021	CARDINAL
inlawrev-27131	245	3	327	CARDINAL
inlawrev-27131	247	1	64	CARDINAL
inlawrev-27131	248	1	3134(b)(1)(b	CARDINAL
inlawrev-27131	250	1	116136	DATE
inlawrev-27131	250	2	134	CARDINAL
inlawrev-27131	251	1	281	CARDINAL
inlawrev-27131	251	2	2020	DATE
inlawrev-27131	252	1	50,000	MONEY
inlawrev-27131	252	2	section i.a	LAW
inlawrev-27131	254	1	3134(c)(5	CARDINAL
inlawrev-27131	255	1	65	CARDINAL
inlawrev-27131	256	1	2021	CARDINAL
inlawrev-27131	256	2	660	CARDINAL
inlawrev-27131	256	3	indiana	GPE
inlawrev-27131	258	1	more than 500	CARDINAL
inlawrev-27131	258	2	2019	DATE
inlawrev-27131	258	3	covid-19	ORG
inlawrev-27131	258	4	500	CARDINAL
inlawrev-27131	258	5	2019	DATE
inlawrev-27131	258	6	2021	CARDINAL
inlawrev-27131	258	7	8,000	MONEY
inlawrev-27131	258	8	the second quarter 2021	DATE
inlawrev-27131	258	9	8,000	MONEY
inlawrev-27131	258	10	the third quarter 2021	DATE
inlawrev-27131	259	1	5,600	MONEY
inlawrev-27131	259	2	the second quarter	DATE
inlawrev-27131	259	3	1,400	MONEY
inlawrev-27131	259	4	the third quarter	DATE
inlawrev-27131	259	5	70%	PERCENT
inlawrev-27131	259	6	10,000	MONEY
inlawrev-27131	260	1	first	ORDINAL
inlawrev-27131	260	2	2017	CARDINAL
inlawrev-27131	261	1	c. erc:	PERSON
inlawrev-27131	262	1	21,000	MONEY
inlawrev-27131	262	2	28,000	MONEY
inlawrev-27131	263	1	a calendar quarter	DATE
inlawrev-27131	263	2	prior to january 1, 2021	DATE
inlawrev-27131	263	3	5,000	MONEY
inlawrev-27131	264	1	66	CARDINAL
inlawrev-27131	265	1	3134(c)(3	CARDINAL
inlawrev-27131	265	2	2301(c)(3	CARDINAL
inlawrev-27131	267	1	116-136	CARDINAL
inlawrev-27131	267	2	134	CARDINAL
inlawrev-27131	268	1	281	CARDINAL
inlawrev-27131	268	2	2020	DATE
inlawrev-27131	269	1	more than 90%	PERCENT
inlawrev-27131	269	2	the same quarter	DATE
inlawrev-27131	269	3	2019	DATE
inlawrev-27131	269	4	quarter	DATE
inlawrev-27131	272	1	67	CARDINAL
inlawrev-27131	274	1	68	CARDINAL
inlawrev-27131	274	2	26	CARDINAL
inlawrev-27131	276	1	2301(c)(3)(c	CARDINAL
inlawrev-27131	278	1	116-136	CARDINAL
inlawrev-27131	278	2	134	CARDINAL
inlawrev-27131	279	1	281	CARDINAL
inlawrev-27131	279	2	2020	DATE
inlawrev-27131	280	1	69	CARDINAL
inlawrev-27131	281	1	26	CARDINAL
inlawrev-27131	282	1	3134(e	DATE
inlawrev-27131	282	2	26	CARDINAL
inlawrev-27131	284	1	2021	CARDINAL
inlawrev-27131	284	2	2021	CARDINAL
inlawrev-27131	284	3	838.	CARDINAL
inlawrev-27131	284	4	661	CARDINAL
inlawrev-27131	284	5	more than 50%	PERCENT
inlawrev-27131	284	6	1	CARDINAL
inlawrev-27131	284	7	80%	PERCENT
inlawrev-27131	284	8	20 percent	PERCENT
inlawrev-27131	286	1	100%	PERCENT
inlawrev-27131	287	1	2	CARDINAL
inlawrev-27131	287	2	100%	PERCENT
inlawrev-27131	289	1	100%	PERCENT
inlawrev-27131	289	2	100%	PERCENT
inlawrev-27131	291	1	3	CARDINAL
inlawrev-27131	291	2	100%	PERCENT
inlawrev-27131	291	3	j. corporation c	ORG
inlawrev-27131	293	1	100%	PERCENT
inlawrev-27131	293	2	100%	PERCENT
inlawrev-27131	296	1	d. erc	PERSON
inlawrev-27131	296	2	70	CARDINAL
inlawrev-27131	297	1	26	CARDINAL
inlawrev-27131	298	1	51(i)(1)(a	CARDINAL
inlawrev-27131	299	1	71	CARDINAL
inlawrev-27131	300	1	26	CARDINAL
inlawrev-27131	302	1	72	DATE
inlawrev-27131	302	2	26	CARDINAL
inlawrev-27131	304	1	73	CARDINAL
inlawrev-27131	307	1	116-136	CARDINAL
inlawrev-27131	307	2	134	CARDINAL
inlawrev-27131	308	1	281	CARDINAL
inlawrev-27131	308	2	2020	DATE
inlawrev-27131	309	1	26	CARDINAL
inlawrev-27131	310	1	3134(b)(2	CARDINAL
inlawrev-27131	310	2	662	CARDINAL
inlawrev-27131	310	3	indiana	GPE
inlawrev-27131	310	4	7200.76	CARDINAL
inlawrev-27131	310	5	e. erc:	PERSON
inlawrev-27131	310	6	treasury	ORG
inlawrev-27131	310	7	section 6656	LAW
inlawrev-27131	310	8	the erc.77 f. erc	LOC
inlawrev-27131	310	9	irs	ORG
inlawrev-27131	310	10	september 30, 2021	DATE
inlawrev-27131	310	11	irs	ORG
inlawrev-27131	310	12	2021 tax year	DATE
inlawrev-27131	310	13	the fourth quarter	DATE
inlawrev-27131	310	14	7200	CARDINAL
inlawrev-27131	313	1	2021	CARDINAL
inlawrev-27131	313	2	a. ppp	PERSON
inlawrev-27131	313	3	section 1106(b	LAW
inlawrev-27131	313	4	section 1106(i	LAW
inlawrev-27131	313	5	2021-20	DATE
inlawrev-27131	313	6	2021	CARDINAL
inlawrev-27131	314	1	922	CARDINAL
inlawrev-27131	314	2	2021-23	DATE
inlawrev-27131	314	3	2021	CARDINAL
inlawrev-27131	314	4	1113	DATE
inlawrev-27131	314	5	irs	ORG
inlawrev-27131	315	1	dec. 27	DATE
inlawrev-27131	315	2	2021	DATE
inlawrev-27131	317	1	74	CARDINAL
inlawrev-27131	320	1	116-136	CARDINAL
inlawrev-27131	320	2	134	CARDINAL
inlawrev-27131	321	1	281	CARDINAL
inlawrev-27131	321	2	2020	DATE
inlawrev-27131	322	1	26	CARDINAL
inlawrev-27131	323	1	3134(b)(3	CARDINAL
inlawrev-27131	323	2	dec. 20	DATE
inlawrev-27131	323	3	2021	DATE
inlawrev-27131	325	1	75	CARDINAL
inlawrev-27131	328	1	31.3111	CARDINAL
inlawrev-27131	328	2	2020	DATE
inlawrev-27131	331	1	31.3221-5	CARDINAL
inlawrev-27131	331	2	2020	DATE
inlawrev-27131	332	1	76	DATE
inlawrev-27131	334	1	ir-2020-169	CARDINAL
inlawrev-27131	334	2	july 27, 2020	DATE
inlawrev-27131	338	1	116-136	CARDINAL
inlawrev-27131	338	2	134	CARDINAL
inlawrev-27131	339	1	281	CARDINAL
inlawrev-27131	339	2	2020	DATE
inlawrev-27131	340	1	26	CARDINAL
inlawrev-27131	343	1	2020-22	DATE
inlawrev-27131	343	2	17	CARDINAL
inlawrev-27131	344	1	664	CARDINAL
inlawrev-27131	344	2	2021-24	DATE
inlawrev-27131	344	3	18	CARDINAL
inlawrev-27131	344	4	1122	CARDINAL
inlawrev-27131	346	1	2021-20	DATE
inlawrev-27131	346	2	2021	CARDINAL
inlawrev-27131	347	1	922	CARDINAL
inlawrev-27131	347	2	2021-23	DATE
inlawrev-27131	347	3	202116	DATE
inlawrev-27131	347	4	1113	DATE
inlawrev-27131	348	1	dec. 20	DATE
inlawrev-27131	348	2	2021	DATE
inlawrev-27131	349	1	663	CARDINAL
inlawrev-27131	349	2	section 265(a)(1	LAW
inlawrev-27131	349	3	2021	CARDINAL
inlawrev-27131	351	1	116-260	CARDINAL
inlawrev-27131	353	1	705	CARDINAL
inlawrev-27131	353	2	section 163(j	LAW
inlawrev-27131	355	1	115-97	CARDINAL
inlawrev-27131	355	2	30%	PERCENT
inlawrev-27131	355	3	the taxable year	DATE
inlawrev-27131	356	1	years 2019	DATE
inlawrev-27131	356	2	2020	DATE
inlawrev-27131	356	3	30%	PERCENT
inlawrev-27131	356	4	50%.80	CARDINAL
inlawrev-27131	356	5	year 2020	DATE
inlawrev-27131	357	1	50%	PERCENT
inlawrev-27131	357	2	2019	CARDINAL
inlawrev-27131	357	3	section 163(j)(4)(b)(ii)(i	LAW
inlawrev-27131	357	4	first	ORDINAL
inlawrev-27131	357	5	year	DATE
inlawrev-27131	357	6	2020	DATE
inlawrev-27131	357	7	year.81	ORG
inlawrev-27131	357	8	the other 50%	PERCENT
inlawrev-27131	357	9	2018	DATE
inlawrev-27131	357	10	2019	DATE
inlawrev-27131	357	11	2020	DATE
inlawrev-27131	357	12	five years	DATE
inlawrev-27131	357	13	january 1	DATE
inlawrev-27131	357	14	2021	CARDINAL
inlawrev-27131	357	15	80%	PERCENT
inlawrev-27131	358	1	1106	DATE
inlawrev-27131	360	1	116-136	CARDINAL
inlawrev-27131	360	2	134	CARDINAL
inlawrev-27131	361	1	281	CARDINAL
inlawrev-27131	361	2	2020	DATE
inlawrev-27131	361	3	7a	CARDINAL
inlawrev-27131	361	4	15	CARDINAL
inlawrev-27131	362	1	632	CARDINAL
inlawrev-27131	363	1	79	CARDINAL
inlawrev-27131	364	1	2021	CARDINAL
inlawrev-27131	366	1	116-260	CARDINAL
inlawrev-27131	366	2	134	CARDINAL
inlawrev-27131	367	1	1979	DATE
inlawrev-27131	367	2	2021	CARDINAL
inlawrev-27131	368	1	2020-27	DATE
inlawrev-27131	368	2	50	CARDINAL
inlawrev-27131	368	3	1552	CARDINAL
inlawrev-27131	368	4	2021	CARDINAL
inlawrev-27131	368	5	2021	CARDINAL
inlawrev-27131	368	6	495	CARDINAL
inlawrev-27131	370	1	2020-32	DATE
inlawrev-27131	370	2	21	CARDINAL
inlawrev-27131	370	3	837	CARDINAL
inlawrev-27131	370	4	2021	CARDINAL
inlawrev-27131	370	5	2021	CARDINAL
inlawrev-27131	370	6	495	CARDINAL
inlawrev-27131	371	1	80	CARDINAL
inlawrev-27131	372	1	26	CARDINAL
inlawrev-27131	374	1	81	CARDINAL
inlawrev-27131	374	2	26	CARDINAL
inlawrev-27131	375	1	163(j)(10)(a)(ii)(i	CARDINAL
inlawrev-27131	376	1	82	CARDINAL
inlawrev-27131	377	1	26	CARDINAL
inlawrev-27131	380	1	l. 116-136	PERSON
inlawrev-27131	381	1	352	CARDINAL
inlawrev-27131	381	2	353	CARDINAL
inlawrev-27131	381	3	355	CARDINAL
inlawrev-27131	381	4	2020	DATE
inlawrev-27131	382	1	26	CARDINAL
inlawrev-27131	383	1	461(l)(1	CARDINAL
inlawrev-27131	385	1	l. 116-136	PERSON
inlawrev-27131	385	2	134	CARDINAL
inlawrev-27131	386	1	356	CARDINAL
inlawrev-27131	386	2	2020	DATE
inlawrev-27131	387	1	664	CARDINAL
inlawrev-27131	387	2	indiana	GPE
inlawrev-27131	387	3	section 965	LAW
inlawrev-27131	387	4	code.84	GPE
inlawrev-27131	387	5	d.	NORP
inlawrev-27131	387	6	39-year	DATE
inlawrev-27131	387	7	building.86	ORG
inlawrev-27131	387	8	2018	DATE
inlawrev-27131	387	9	2017	CARDINAL
inlawrev-27131	387	10	2021	CARDINAL
inlawrev-27131	387	11	irs	ORG
inlawrev-27131	387	12	2017	CARDINAL
inlawrev-27131	389	1	21%	PERCENT
inlawrev-27131	389	2	1,000,000.88	MONEY
inlawrev-27131	389	3	section 4960	LAW
inlawrev-27131	389	4	84	CARDINAL
inlawrev-27131	390	1	26	CARDINAL
inlawrev-27131	392	1	85	CARDINAL
inlawrev-27131	394	1	116-136	CARDINAL
inlawrev-27131	394	2	134	CARDINAL
inlawrev-27131	395	1	281	CARDINAL
inlawrev-27131	395	2	2020	DATE
inlawrev-27131	395	3	26	CARDINAL
inlawrev-27131	396	1	163	CARDINAL
inlawrev-27131	397	1	86	CARDINAL
inlawrev-27131	397	2	26	CARDINAL
inlawrev-27131	398	1	168(e)(3)(e)(vii	CARDINAL
inlawrev-27131	399	1	87	CARDINAL
inlawrev-27131	400	1	26	CARDINAL
inlawrev-27131	401	1	4960	DATE
inlawrev-27131	401	2	13602	DATE
inlawrev-27131	403	1	115-97	CARDINAL
inlawrev-27131	403	2	131	CARDINAL
inlawrev-27131	404	1	2054	CARDINAL
inlawrev-27131	404	2	2157	DATE
inlawrev-27131	404	3	2018	DATE
inlawrev-27131	405	1	december 31, 2018	DATE
inlawrev-27131	406	1	2019-09	DATE
inlawrev-27131	406	2	2019-04	CARDINAL
inlawrev-27131	407	1	403	CARDINAL
inlawrev-27131	407	2	26	CARDINAL
inlawrev-27131	408	1	4960	DATE
inlawrev-27131	409	1	26	CARDINAL
inlawrev-27131	410	1	4960	CARDINAL
inlawrev-27131	410	2	85	CARDINAL
inlawrev-27131	411	1	35746	DATE
inlawrev-27131	411	2	june 11, 2020	DATE
inlawrev-27131	413	1	86	CARDINAL
inlawrev-27131	414	1	6196-01	DATE
inlawrev-27131	414	2	jan. 19	DATE
inlawrev-27131	414	3	2021	CARDINAL
inlawrev-27131	415	1	89	CARDINAL
inlawrev-27131	415	2	26	CARDINAL
inlawrev-27131	416	1	4960(c)(1	CARDINAL
inlawrev-27131	416	2	the taxable year	DATE
inlawrev-27131	416	3	section 115(1	LAW
inlawrev-27131	417	1	90	CARDINAL
inlawrev-27131	417	2	26	CARDINAL
inlawrev-27131	418	1	4960(c)(2	CARDINAL
inlawrev-27131	418	2	one	CARDINAL
inlawrev-27131	418	3	5	CARDINAL
inlawrev-27131	418	4	the taxable year	DATE
inlawrev-27131	418	5	year beginning after december 31	DATE
inlawrev-27131	418	6	2016	DATE
inlawrev-27131	419	1	2022	CARDINAL
inlawrev-27131	419	2	665 $1,000,000	MONEY
inlawrev-27131	419	3	a taxable year	DATE
inlawrev-27131	419	4	1,000,000	MONEY
inlawrev-27131	420	1	section 4960(a)(2	LAW
inlawrev-27131	420	2	section 4960(a)(1	LAW
inlawrev-27131	420	3	b. deduction	PERSON
inlawrev-27131	420	4	december 22, 2017	DATE
inlawrev-27131	420	5	section 162(f)(1	LAW
inlawrev-27131	420	6	irs	ORG
inlawrev-27131	420	7	section 6050x	LAW
inlawrev-27131	421	1	section 162(f)(5	LAW
inlawrev-27131	421	2	agreement95	ORG
inlawrev-27131	421	3	section 162(f)(1	LAW
inlawrev-27131	421	4	1098-f	LAW
inlawrev-27131	421	5	1096	DATE
inlawrev-27131	421	6	annual	DATE
inlawrev-27131	421	7	u.s.	GPE
inlawrev-27131	421	8	91	CARDINAL
inlawrev-27131	421	9	26	CARDINAL
inlawrev-27131	422	1	4960(a	CARDINAL
inlawrev-27131	423	1	92	CARDINAL
inlawrev-27131	424	1	86	CARDINAL
inlawrev-27131	425	1	6196-01	DATE
inlawrev-27131	425	2	jan. 19	DATE
inlawrev-27131	425	3	2021	CARDINAL
inlawrev-27131	426	1	93	CARDINAL
inlawrev-27131	427	1	26	CARDINAL
inlawrev-27131	428	1	tcja	PERSON
inlawrev-27131	428	2	26	CARDINAL
inlawrev-27131	429	1	tcja	PERSON
inlawrev-27131	430	1	94	CARDINAL
inlawrev-27131	430	2	26	CARDINAL
inlawrev-27131	431	1	6050x(c	CARDINAL
inlawrev-27131	432	1	95	CARDINAL
inlawrev-27131	433	1	26	CARDINAL
inlawrev-27131	434	1	50,000	MONEY
inlawrev-27131	435	1	96	CARDINAL
inlawrev-27131	435	2	26	CARDINAL
inlawrev-27131	437	1	97	CARDINAL
inlawrev-27131	440	1	2020	DATE
inlawrev-27131	441	1	666	CARDINAL
inlawrev-27131	441	2	indiana	GPE
inlawrev-27131	441	3	section 162(f)(2	LAW
inlawrev-27131	441	4	section 162(f)(1	LAW
inlawrev-27131	442	1	section 162(f)(2)(a)(i	LAW
inlawrev-27131	442	2	section 162(f)(1	LAW
inlawrev-27131	442	3	2021	CARDINAL
inlawrev-27131	443	1	the u.s. house of representatives	ORG
inlawrev-27131	443	2	november 19	DATE
inlawrev-27131	443	3	2021.101	CARDINAL
inlawrev-27131	443	4	nearly $2 trillion	MONEY
inlawrev-27131	444	1	15%	PERCENT
inlawrev-27131	444	2	over $1 billion	MONEY
inlawrev-27131	444	3	2022	CARDINAL
inlawrev-27131	444	4	senate	ORG
inlawrev-27131	445	1	98	CARDINAL
inlawrev-27131	448	1	1.162-21(b)(3	CARDINAL
inlawrev-27131	448	2	2020	DATE
inlawrev-27131	449	1	99	CARDINAL
inlawrev-27131	450	1	26 u.s.c	QUANTITY
inlawrev-27131	453	1	1.162-21(b)(2	CARDINAL
inlawrev-27131	453	2	2020	DATE
inlawrev-27131	454	1	100	CARDINAL
inlawrev-27131	455	1	26	CARDINAL
inlawrev-27131	457	1	101	CARDINAL
inlawrev-27131	458	1	5376	DATE
inlawrev-27131	458	2	117th	ORDINAL
inlawrev-27131	458	3	2021	CARDINAL
inlawrev-27131	459	1	102	CARDINAL
inlawrev-27131	460	1	biden	PERSON
inlawrev-27131	460	2	the white house	ORG
inlawrev-27131	460	3	oct. 28	DATE
inlawrev-27131	460	4	2021	DATE
inlawrev-27131	461	1	667	CARDINAL
inlawrev-27131	461	2	irs	ORG
inlawrev-27131	461	3	2021	CARDINAL
inlawrev-27131	461	4	2017	CARDINAL