id	sid	eid	entity	type
inlawrev-2932	1	1	indiana	GPE
inlawrev-2932	2	1	c. allen bock* philip e. harris	PERSON
inlawrev-2932	3	1	john deery-schmitt	PERSON
inlawrev-2932	3	2	the taxable year	DATE
inlawrev-2932	4	1	1.451	CARDINAL
inlawrev-2932	4	2	the taxable year	DATE
inlawrev-2932	4	3	university of illinois	ORG
inlawrev-2932	5	1	university of wisconsin-madison	ORG
inlawrev-2932	6	1	university of illinois	ORG
inlawrev-2932	7	1	1	CARDINAL
inlawrev-2932	8	1	1988	DATE
inlawrev-2932	11	1	1.451	CARDINAL
inlawrev-2932	11	2	1978	DATE
inlawrev-2932	12	1	2	CARDINAL
inlawrev-2932	14	1	1.451	CARDINAL
inlawrev-2932	14	2	1979	DATE
inlawrev-2932	15	1	the taxable year	DATE
inlawrev-2932	15	2	the taxable year	DATE
inlawrev-2932	20	1	58	CARDINAL
inlawrev-2932	20	2	1958-1	DATE
inlawrev-2932	20	3	234	CARDINAL
inlawrev-2932	21	1	one	CARDINAL
inlawrev-2932	21	2	a later year	DATE
inlawrev-2932	22	1	54	CARDINAL
inlawrev-2932	22	2	j. tax'n	PERSON
inlawrev-2932	22	3	94	CARDINAL
inlawrev-2932	22	4	94	CARDINAL
inlawrev-2932	22	5	1981	DATE
inlawrev-2932	23	1	4.	CARDINAL
inlawrev-2932	24	1	56(a)(6	DATE
inlawrev-2932	24	2	1988	DATE
inlawrev-2932	25	1	1430	CARDINAL
inlawrev-2932	25	2	indiana	GPE
inlawrev-2932	26	1	24:1429	CARDINAL
inlawrev-2932	26	2	two	CARDINAL
inlawrev-2932	27	1	the subsequent year	DATE
inlawrev-2932	27	2	the year	DATE
inlawrev-2932	28	1	58	CARDINAL
inlawrev-2932	28	2	january -,	DATE
inlawrev-2932	28	3	19	CARDINAL
inlawrev-2932	28	4	the subsequent year	DATE
inlawrev-2932	28	5	1.451	CARDINAL
inlawrev-2932	29	1	58	CARDINAL
inlawrev-2932	31	1	79	CARDINAL
inlawrev-2932	33	1	first	ORDINAL
inlawrev-2932	33	2	5	CARDINAL
inlawrev-2932	34	1	94	CARDINAL
inlawrev-2932	35	1	696	CARDINAL
inlawrev-2932	35	2	1990	DATE
inlawrev-2932	36	1	1988	DATE
inlawrev-2932	37	1	6.	CARDINAL
inlawrev-2932	39	1	1988	DATE
inlawrev-2932	42	1	8	CARDINAL
inlawrev-2932	43	1	reed v. commissioner	PERSON
inlawrev-2932	43	2	723	CARDINAL
inlawrev-2932	43	3	138	CARDINAL
inlawrev-2932	43	4	143	CARDINAL
inlawrev-2932	43	5	1st	ORDINAL
inlawrev-2932	43	6	1983	DATE
inlawrev-2932	43	7	69	CARDINAL
inlawrev-2932	43	8	511	CARDINAL
inlawrev-2932	43	9	516 n.2	CARDINAL
inlawrev-2932	43	10	1977	DATE
inlawrev-2932	45	1	58	CARDINAL
inlawrev-2932	45	2	1958-1	DATE
inlawrev-2932	45	3	234	CARDINAL
inlawrev-2932	45	4	235	CARDINAL
inlawrev-2932	45	5	10	CARDINAL
inlawrev-2932	47	1	58	CARDINAL
inlawrev-2932	47	2	1958-1	DATE
inlawrev-2932	47	3	234	CARDINAL
inlawrev-2932	48	1	11	CARDINAL
inlawrev-2932	51	1	73	CARDINAL
inlawrev-2932	51	2	1973-1	DATE
inlawrev-2932	51	3	211	CARDINAL
inlawrev-2932	52	1	12	CARDINAL
inlawrev-2932	54	1	58	CARDINAL
inlawrev-2932	54	2	1958-1	DATE
inlawrev-2932	54	3	234	CARDINAL
inlawrev-2932	54	4	13	CARDINAL
inlawrev-2932	57	1	79-379	CARDINAL
inlawrev-2932	57	2	1797-2	DATE
inlawrev-2932	57	3	204	CARDINAL
inlawrev-2932	58	1	14	CARDINAL
inlawrev-2932	60	1	1991	DATE
inlawrev-2932	60	2	1431	CARDINAL
inlawrev-2932	63	1	the year	DATE
inlawrev-2932	64	1	the year	DATE
inlawrev-2932	64	2	the year	DATE
inlawrev-2932	66	1	16	CARDINAL
inlawrev-2932	68	1	18	CARDINAL
inlawrev-2932	70	1	d.	NORP
inlawrev-2932	71	1	crimmins	PERSON
inlawrev-2932	71	2	v. united states	GPE
inlawrev-2932	71	3	655	CARDINAL
inlawrev-2932	71	4	135	CARDINAL
inlawrev-2932	71	5	1981	DATE
inlawrev-2932	71	6	the subsequent year	DATE
inlawrev-2932	72	1	20	CARDINAL
inlawrev-2932	76	1	80	CARDINAL
inlawrev-2932	76	2	sept. 4, 1979	DATE
inlawrev-2932	76	3	the year	DATE
inlawrev-2932	77	1	21	CARDINAL
inlawrev-2932	80	1	1.61	CARDINAL
inlawrev-2932	80	2	1972	DATE
inlawrev-2932	82	1	the year	DATE
inlawrev-2932	84	1	22	CARDINAL
inlawrev-2932	87	1	87	CARDINAL
inlawrev-2932	87	2	mar. 23, 1987	DATE
inlawrev-2932	89	1	365-day	DATE
inlawrev-2932	93	1	1.61-4	CARDINAL
inlawrev-2932	94	1	indiana	GPE
inlawrev-2932	96	1	24:1429	CARDINAL
inlawrev-2932	96	2	1980,^	CARDINAL
inlawrev-2932	96	3	congress	ORG
inlawrev-2932	97	1	year	DATE
inlawrev-2932	97	2	a subsequent year	DATE
inlawrev-2932	97	3	53	DATE
inlawrev-2932	98	1	the year	DATE
inlawrev-2932	99	1	the year	DATE
inlawrev-2932	101	1	453	CARDINAL
inlawrev-2932	101	2	section 453	LAW
inlawrev-2932	102	1	23	CARDINAL
inlawrev-2932	104	1	453	CARDINAL
inlawrev-2932	104	2	1988	DATE
inlawrev-2932	105	1	24	CARDINAL
inlawrev-2932	107	1	section 453	LAW
inlawrev-2932	109	1	at least 1	CARDINAL
inlawrev-2932	109	2	the taxable year	DATE
inlawrev-2932	112	1	25	CARDINAL
inlawrev-2932	113	1	56(a)(6	DATE
inlawrev-2932	113	2	1988	DATE
inlawrev-2932	114	1	26	CARDINAL
inlawrev-2932	116	1	53	DATE
inlawrev-2932	116	2	a prior year	DATE
inlawrev-2932	117	1	27	CARDINAL
inlawrev-2932	118	1	94	CARDINAL
inlawrev-2932	119	1	696	CARDINAL
inlawrev-2932	119	2	1990	DATE
inlawrev-2932	120	1	28	CARDINAL
inlawrev-2932	121	1	700	CARDINAL
inlawrev-2932	122	1	29	CARDINAL
inlawrev-2932	123	1	704	CARDINAL
inlawrev-2932	124	1	30	CARDINAL
inlawrev-2932	128	1	1991	DATE
inlawrev-2932	128	2	1433	CARDINAL
inlawrev-2932	128	3	section 168 a.	LAW
inlawrev-2932	128	4	section 168	LAW
inlawrev-2932	128	5	ten-year	DATE
inlawrev-2932	129	1	december 31, 1988.^^	DATE
inlawrev-2932	129	2	ten years	DATE
inlawrev-2932	129	3	1988.^'^	CARDINAL
inlawrev-2932	129	4	1987	DATE
inlawrev-2932	129	5	years	DATE
inlawrev-2932	129	6	march 31, 1988	DATE
inlawrev-2932	129	7	the same tax year	DATE
inlawrev-2932	129	8	150%	PERCENT
inlawrev-2932	130	1	macrs	ORG
inlawrev-2932	131	1	1	CARDINAL
inlawrev-2932	131	2	2	DATE
inlawrev-2932	131	3	3	DATE
inlawrev-2932	131	4	4	CARDINAL
inlawrev-2932	131	5	macrs	ORG
inlawrev-2932	132	1	section 179	LAW
inlawrev-2932	134	1	jayne brennan	PERSON
inlawrev-2932	134	2	two	CARDINAL
inlawrev-2932	135	1	10,000	MONEY
inlawrev-2932	136	1	1990	DATE
inlawrev-2932	136	2	6,000	MONEY
inlawrev-2932	136	3	section 179	LAW
inlawrev-2932	137	1	two	CARDINAL
inlawrev-2932	137	2	19,000	MONEY
inlawrev-2932	138	1	jayne	PERSON
inlawrev-2932	138	2	two	CARDINAL
inlawrev-2932	138	3	9,000	MONEY
inlawrev-2932	138	4	6,000	MONEY
inlawrev-2932	138	5	one	CARDINAL
inlawrev-2932	139	1	34	CARDINAL
inlawrev-2932	140	1	168	CARDINAL
inlawrev-2932	140	2	w^est supp	ORG
inlawrev-2932	140	3	1990	DATE
inlawrev-2932	141	1	35	CARDINAL
inlawrev-2932	143	1	36	CARDINAL
inlawrev-2932	144	1	1988	DATE
inlawrev-2932	146	1	100-647	CARDINAL
inlawrev-2932	146	2	102	CARDINAL
inlawrev-2932	147	1	3694	CARDINAL
inlawrev-2932	147	2	1988	DATE
inlawrev-2932	148	1	37	DATE
inlawrev-2932	149	1	168(e)(3)(d)(i	CARDINAL
inlawrev-2932	149	2	west supp	GPE
inlawrev-2932	149	3	1990	DATE
inlawrev-2932	150	1	38	CARDINAL
inlawrev-2932	152	1	39	CARDINAL
inlawrev-2932	154	1	40	CARDINAL
inlawrev-2932	156	1	41	CARDINAL
inlawrev-2932	157	1	1988	DATE
inlawrev-2932	160	1	1.179-2	CARDINAL
inlawrev-2932	160	2	56	DATE
inlawrev-2932	162	1	12,873	CARDINAL
inlawrev-2932	162	2	1991	DATE
inlawrev-2932	163	1	1434	CARDINAL
inlawrev-2932	163	2	indiana	GPE
inlawrev-2932	165	1	24:1429	CARDINAL
inlawrev-2932	165	2	jayne brennan	PERSON
inlawrev-2932	165	3	two	CARDINAL
inlawrev-2932	166	1	10,000	MONEY
inlawrev-2932	167	1	1990	DATE
inlawrev-2932	167	2	6,000	MONEY
inlawrev-2932	167	3	section 179	LAW
inlawrev-2932	168	1	two	CARDINAL
inlawrev-2932	168	2	9,000	MONEY
inlawrev-2932	169	1	jayne	PERSON
inlawrev-2932	169	2	two	CARDINAL
inlawrev-2932	170	1	1,000	MONEY
inlawrev-2932	170	2	section 179 for 1990	LAW
inlawrev-2932	171	1	section 179	LAW
inlawrev-2932	172	1	1986	DATE
inlawrev-2932	172	2	section 179	LAW
inlawrev-2932	173	1	1.179	CARDINAL
inlawrev-2932	174	1	section 162."^	LAW
inlawrev-2932	175	1	section 179	LAW
inlawrev-2932	177	1	one	CARDINAL
inlawrev-2932	178	1	ex42	PRODUCT
inlawrev-2932	180	1	179(b)(3)(a	CARDINAL
inlawrev-2932	181	1	43	CARDINAL
inlawrev-2932	182	1	d.	NORP
inlawrev-2932	185	1	1.179-2	CARDINAL
inlawrev-2932	185	2	44	DATE
inlawrev-2932	188	1	1.179-2(c)(5)(i).jr 45	DATE
inlawrev-2932	189	1	1.179-2(c)(5)(ii	CARDINAL
inlawrev-2932	190	1	46	DATE
inlawrev-2932	193	1	1.179-2(c)(5)(iii	CARDINAL
inlawrev-2932	199	1	annual	DATE
inlawrev-2932	200	1	1991	DATE
inlawrev-2932	200	2	annual	DATE
inlawrev-2932	200	3	9,500	MONEY
inlawrev-2932	201	1	section 179	LAW
inlawrev-2932	201	2	1991	DATE
inlawrev-2932	202	1	section 179	LAW
inlawrev-2932	202	2	8,000	MONEY
inlawrev-2932	205	1	section 179	LAW
inlawrev-2932	205	2	1991	DATE
inlawrev-2932	206	1	6,000	MONEY
inlawrev-2932	207	1	1991	DATE
inlawrev-2932	207	2	1435	CARDINAL
inlawrev-2932	209	1	section 179(b)(3)(a	LAW
inlawrev-2932	209	2	two	CARDINAL
inlawrev-2932	210	1	first	ORDINAL
inlawrev-2932	211	1	section 179	LAW
inlawrev-2932	211	2	section 162.	LAW
inlawrev-2932	212	1	second	ORDINAL
inlawrev-2932	214	1	section 179	LAW
inlawrev-2932	214	2	the tax reform act of	LAW
inlawrev-2932	214	3	1986	DATE
inlawrev-2932	215	1	congress	ORG
inlawrev-2932	216	1	u.s	GPE
inlawrev-2932	217	1	107	CARDINAL
inlawrev-2932	218	1	980	CARDINAL
inlawrev-2932	218	2	1987	DATE
inlawrev-2932	218	3	111	CARDINAL
inlawrev-2932	218	4	269	CARDINAL
inlawrev-2932	218	5	7th	ORDINAL
inlawrev-2932	219	1	1985	DATE
inlawrev-2932	220	1	82	CARDINAL
inlawrev-2932	220	2	793	CARDINAL
inlawrev-2932	220	3	1984	DATE
inlawrev-2932	221	1	section 179 to section 469	LAW
inlawrev-2932	221	2	section 469	LAW
inlawrev-2932	221	3	section 179	LAW
inlawrev-2932	224	1	1.469-5t(a	CARDINAL
inlawrev-2932	225	1	section 469	LAW
inlawrev-2932	226	1	section 469	LAW
inlawrev-2932	228	1	1.469-5t(b)(2	CARDINAL
inlawrev-2932	228	2	section 179(b)(3)(a	LAW
inlawrev-2932	230	1	section 179(b)(3)(a	LAW
inlawrev-2932	230	2	8,000	MONEY
inlawrev-2932	231	1	1436	CARDINAL
inlawrev-2932	231	2	indiana	GPE
inlawrev-2932	232	1	24:1429	CARDINAL
inlawrev-2932	232	2	section 469	LAW
inlawrev-2932	233	1	5,000	MONEY
inlawrev-2932	237	1	section 179	LAW
inlawrev-2932	237	2	10,000	MONEY
inlawrev-2932	238	1	section 469	LAW
inlawrev-2932	238	2	5,000	MONEY
inlawrev-2932	238	3	section 179(b)(3)(a	LAW
inlawrev-2932	239	1	section 469	LAW
inlawrev-2932	240	1	section 469	LAW
inlawrev-2932	240	2	section 469	LAW
inlawrev-2932	244	1	section 179	LAW
inlawrev-2932	245	1	5,000	MONEY
inlawrev-2932	246	1	5,000	MONEY
inlawrev-2932	247	1	section 179(b)(3)(a	LAW
inlawrev-2932	249	1	1991	DATE
inlawrev-2932	249	2	1437	CARDINAL
inlawrev-2932	252	1	section 179	LAW
inlawrev-2932	253	1	section 179	LAW
inlawrev-2932	254	1	49	CARDINAL
inlawrev-2932	255	1	sept. 14, 1988	DATE
inlawrev-2932	256	1	50	CARDINAL
inlawrev-2932	258	1	1.179-2(c)(5)(iv	CARDINAL
inlawrev-2932	259	1	51	CARDINAL
inlawrev-2932	262	1	1988	DATE
inlawrev-2932	263	1	section 267(b	LAW
inlawrev-2932	264	1	section 267(b	LAW
inlawrev-2932	264	2	1	CARDINAL
inlawrev-2932	264	3	267	CARDINAL
inlawrev-2932	264	4	2	CARDINAL
inlawrev-2932	264	5	more than 50 percent	PERCENT
inlawrev-2932	264	6	3	CARDINAL
inlawrev-2932	264	7	two	CARDINAL
inlawrev-2932	264	8	267	CARDINAL
inlawrev-2932	264	9	4	CARDINAL
inlawrev-2932	264	10	5	CARDINAL
inlawrev-2932	264	11	6	CARDINAL
inlawrev-2932	264	12	7	CARDINAL
inlawrev-2932	264	13	more than 50 percent	PERCENT
inlawrev-2932	264	14	9	CARDINAL
inlawrev-2932	264	15	section 501	LAW
inlawrev-2932	264	16	10	CARDINAL
inlawrev-2932	264	17	more than 50 percent	PERCENT
inlawrev-2932	264	18	1438	DATE
inlawrev-2932	264	19	indiana	GPE
inlawrev-2932	266	1	24:1429	CARDINAL
inlawrev-2932	267	1	section 1031(f)(1)(c	LAW
inlawrev-2932	267	2	two years	DATE
inlawrev-2932	267	3	two years	DATE
inlawrev-2932	267	4	the year	DATE
inlawrev-2932	267	5	the year	DATE
inlawrev-2932	268	1	senate	ORG
inlawrev-2932	272	1	one	CARDINAL
inlawrev-2932	273	1	more than 50 percent	PERCENT
inlawrev-2932	273	2	11	CARDINAL
inlawrev-2932	273	3	more than 50 percent	PERCENT
inlawrev-2932	273	4	12	CARDINAL
inlawrev-2932	273	5	more than 50 percent	PERCENT
inlawrev-2932	275	1	section 267(c)(4	LAW
inlawrev-2932	275	2	half	CARDINAL
inlawrev-2932	275	3	267(c)(4	CARDINAL
inlawrev-2932	276	1	53	CARDINAL
inlawrev-2932	277	1	1031(0(1)(a	DATE
inlawrev-2932	277	2	west supp	GPE
inlawrev-2932	277	3	1990	DATE
inlawrev-2932	278	1	54	CARDINAL
inlawrev-2932	280	1	55	CARDINAL
inlawrev-2932	284	1	58	DATE
inlawrev-2932	285	1	1031(0(2)(b	CARDINAL
inlawrev-2932	285	2	1033	CARDINAL
inlawrev-2932	286	1	59	CARDINAL
inlawrev-2932	288	1	60	CARDINAL
inlawrev-2932	289	1	1989	DATE
inlawrev-2932	289	2	1 10,500	CARDINAL
inlawrev-2932	289	3	1991	DATE
inlawrev-2932	289	4	1439	CARDINAL
inlawrev-2932	290	1	a term of years	DATE
inlawrev-2932	291	1	section 267(b	LAW
inlawrev-2932	291	2	july 27, 1989	DATE
inlawrev-2932	293	1	first	ORDINAL
inlawrev-2932	293	2	150	MONEY
inlawrev-2932	293	3	second	ORDINAL
inlawrev-2932	293	4	2,500	MONEY
inlawrev-2932	293	5	one year	DATE
inlawrev-2932	293	6	fica	PERSON
inlawrev-2932	293	7	less than $	MONEY
inlawrev-2932	293	8	a single year	DATE
inlawrev-2932	293	9	less than $2,500	MONEY
inlawrev-2932	293	10	less than $150	MONEY
inlawrev-2932	293	11	fica withholding.^	GPE
inlawrev-2932	296	1	daily	DATE
inlawrev-2932	297	1	less than 13 weeks	DATE
inlawrev-2932	297	2	the preceding 61	DATE
inlawrev-2932	298	1	west supp	GPE
inlawrev-2932	299	1	1990	DATE
inlawrev-2932	300	1	62	CARDINAL
inlawrev-2932	301	1	1988	DATE
inlawrev-2932	302	1	63	CARDINAL
inlawrev-2932	303	1	supra	PERSON
inlawrev-2932	303	2	52	CARDINAL
inlawrev-2932	304	1	1988	DATE
inlawrev-2932	305	1	1988	DATE
inlawrev-2932	306	1	64	CARDINAL
inlawrev-2932	307	1	west supp	GPE
inlawrev-2932	308	1	1990	DATE
inlawrev-2932	309	1	65	CARDINAL
inlawrev-2932	310	1	3401(a)(2	CARDINAL
inlawrev-2932	310	2	1988	DATE
inlawrev-2932	311	1	66	CARDINAL
inlawrev-2932	313	1	67	CARDINAL
inlawrev-2932	315	1	68	CARDINAL
inlawrev-2932	317	1	70	CARDINAL
inlawrev-2932	319	1	71	CARDINAL
inlawrev-2932	321	1	1440	CARDINAL
inlawrev-2932	321	2	indiana	GPE
inlawrev-2932	323	1	24:1429	CARDINAL
inlawrev-2932	324	1	2,500	MONEY
inlawrev-2932	324	2	january 1, 1988	DATE
inlawrev-2932	324	3	january 1, 1988	DATE
inlawrev-2932	324	4	under 18 years of age	DATE
inlawrev-2932	324	5	under 21 years of age	DATE
inlawrev-2932	325	1	1990	DATE
inlawrev-2932	325	2	15.30%	PERCENT
inlawrev-2932	325	3	1990	DATE
inlawrev-2932	325	4	one-half	CARDINAL
inlawrev-2932	325	5	15.30<^o x	QUANTITY
inlawrev-2932	325	6	1.00	CARDINAL
inlawrev-2932	327	1	14.13<^o	CARDINAL
inlawrev-2932	327	2	one-half	CARDINAL
inlawrev-2932	328	1	1990	DATE
inlawrev-2932	328	2	51,300.8	MONEY
inlawrev-2932	329	1	469	CARDINAL
inlawrev-2932	330	1	469	CARDINAL
inlawrev-2932	330	2	72	DATE
inlawrev-2932	332	1	73	CARDINAL
inlawrev-2932	335	1	75	CARDINAL
inlawrev-2932	336	1	3121(b)(3	CARDINAL
inlawrev-2932	336	2	1982	DATE
inlawrev-2932	337	1	76	DATE
inlawrev-2932	338	1	1988	DATE
inlawrev-2932	340	1	1982	DATE
inlawrev-2932	342	1	1988	DATE
inlawrev-2932	343	1	79	CARDINAL
inlawrev-2932	345	1	80	CARDINAL
inlawrev-2932	348	1	i]n	DATE
inlawrev-2932	348	2	one-half	CARDINAL
inlawrev-2932	348	3	the taxable year	DATE
inlawrev-2932	348	4	one-half	CARDINAL
inlawrev-2932	348	5	section 1401	LAW
inlawrev-2932	348	6	such year	DATE
inlawrev-2932	350	1	1402(b	TIME
inlawrev-2932	351	1	1991	DATE
inlawrev-2932	351	2	1441	CARDINAL
inlawrev-2932	352	1	two	CARDINAL
inlawrev-2932	353	1	first	ORDINAL
inlawrev-2932	353	2	25,000	MONEY
inlawrev-2932	353	3	second	ORDINAL
inlawrev-2932	355	1	up to $25,000	MONEY
inlawrev-2932	355	2	example 8	DATE
inlawrev-2932	355	3	25,000	MONEY
inlawrev-2932	356	1	33c	CARDINAL
inlawrev-2932	356	2	up to $25,000	MONEY
inlawrev-2932	356	3	82	CARDINAL
inlawrev-2932	360	1	1.469	CARDINAL
inlawrev-2932	360	2	1990	DATE
inlawrev-2932	360	3	8	CARDINAL
inlawrev-2932	363	1	50 percent	PERCENT
inlawrev-2932	363	2	50 percent	PERCENT
inlawrev-2932	363	3	50 percent	PERCENT
inlawrev-2932	367	1	1988	DATE
inlawrev-2932	368	1	25,000	MONEY
inlawrev-2932	370	1	25,000	MONEY
inlawrev-2932	370	2	50%	PERCENT
inlawrev-2932	370	3	1(x),0(x	MONEY
inlawrev-2932	371	1	469(i)(3)(a	DATE
inlawrev-2932	372	1	84	CARDINAL
inlawrev-2932	373	1	1988	DATE
inlawrev-2932	377	1	86	CARDINAL
inlawrev-2932	379	1	87	CARDINAL
inlawrev-2932	380	1	g. bock	PERSON
inlawrev-2932	380	2	c. allen	PERSON
inlawrev-2932	380	3	1988	DATE
inlawrev-2932	380	4	illinois	GPE
inlawrev-2932	380	5	40-41	CARDINAL
inlawrev-2932	380	6	1988	DATE
inlawrev-2932	381	1	1442	CARDINAL
inlawrev-2932	381	2	indiana	GPE
inlawrev-2932	382	1	24:1429	CARDINAL
inlawrev-2932	383	1	4835	CARDINAL
inlawrev-2932	383	2	25,000	MONEY
inlawrev-2932	383	3	michael r. grace	PERSON
inlawrev-2932	383	4	8	CARDINAL
inlawrev-2932	384	1	469	CARDINAL
inlawrev-2932	384	2	two	CARDINAL
inlawrev-2932	384	3	first	ORDINAL
inlawrev-2932	384	4	second	ORDINAL
inlawrev-2932	384	5	second	ORDINAL
inlawrev-2932	385	1	469	CARDINAL
inlawrev-2932	385	2	25,000	MONEY
inlawrev-2932	385	3	two	CARDINAL
inlawrev-2932	386	1	469	CARDINAL
inlawrev-2932	386	2	congress	ORG
inlawrev-2932	387	1	469	CARDINAL
inlawrev-2932	388	1	neil harl	PERSON
inlawrev-2932	388	2	congress	ORG
inlawrev-2932	389	1	2032a	DATE
inlawrev-2932	389	2	two	CARDINAL
inlawrev-2932	390	1	congress	ORG
inlawrev-2932	390	2	charles davenport	PERSON
inlawrev-2932	390	3	congress	ORG
inlawrev-2932	391	1	two	CARDINAL
inlawrev-2932	392	1	88	CARDINAL
inlawrev-2932	392	2	1990	DATE
inlawrev-2932	393	1	4835	DATE
inlawrev-2932	393	2	2	CARDINAL
inlawrev-2932	394	1	89	CARDINAL
inlawrev-2932	395	1	1990	DATE
inlawrev-2932	395	2	4835	CARDINAL
inlawrev-2932	397	1	49	CARDINAL
inlawrev-2932	397	2	1587	DATE
inlawrev-2932	397	3	dec. 31, 1990	DATE
inlawrev-2932	398	1	91	CARDINAL
inlawrev-2932	402	1	1988	DATE
inlawrev-2932	403	1	94	CARDINAL
inlawrev-2932	404	1	49	CARDINAL
inlawrev-2932	404	2	1587	DATE
inlawrev-2932	404	3	dec. 31	DATE
inlawrev-2932	404	4	1990	DATE
inlawrev-2932	405	1	1988	DATE
inlawrev-2932	406	1	95	CARDINAL
inlawrev-2932	407	1	1988	DATE
inlawrev-2932	408	1	96	CARDINAL
inlawrev-2932	408	2	49	CARDINAL
inlawrev-2932	408	3	1255	CARDINAL
inlawrev-2932	408	4	dec. 10, 1990	DATE
inlawrev-2932	409	1	97	CARDINAL
inlawrev-2932	409	2	50	CARDINAL
inlawrev-2932	409	3	93	CARDINAL
inlawrev-2932	409	4	93-96	CARDINAL
inlawrev-2932	409	5	jan. 7, 1991	DATE
inlawrev-2932	410	1	1991	DATE
inlawrev-2932	410	2	1443	CARDINAL
inlawrev-2932	410	3	50-50	CARDINAL
inlawrev-2932	411	1	25,000	MONEY
inlawrev-2932	413	1	2032a	DATE
inlawrev-2932	413	2	only one	CARDINAL
inlawrev-2932	416	1	25,000	MONEY
inlawrev-2932	418	1	25,000	MONEY
inlawrev-2932	420	1	25,000	MONEY
inlawrev-2932	421	1	two	CARDINAL
inlawrev-2932	422	1	first	ORDINAL
inlawrev-2932	422	2	congress	ORG
inlawrev-2932	423	1	25,000	MONEY
inlawrev-2932	424	1	first	ORDINAL
inlawrev-2932	424	2	50-50	CARDINAL
inlawrev-2932	424	3	example 8	DATE
inlawrev-2932	425	1	25,000	MONEY
inlawrev-2932	427	1	one	CARDINAL
inlawrev-2932	428	1	98	CARDINAL
inlawrev-2932	428	2	49	CARDINAL
inlawrev-2932	428	3	1587	DATE
inlawrev-2932	428	4	1588	DATE
inlawrev-2932	428	5	dec. 31, 1990	DATE
inlawrev-2932	429	1	99	CARDINAL
inlawrev-2932	430	1	supra	PERSON
inlawrev-2932	430	2	97	CARDINAL
inlawrev-2932	430	3	93-96	CARDINAL
inlawrev-2932	431	1	1444	CARDINAL
inlawrev-2932	431	2	indiana	GPE
inlawrev-2932	433	1	24:1429	CARDINAL
inlawrev-2932	436	1	two	CARDINAL
inlawrev-2932	437	1	first	ORDINAL
inlawrev-2932	437	2	second	ORDINAL
inlawrev-2932	439	1	b.	PERSON
inlawrev-2932	439	2	first	ORDINAL
inlawrev-2932	445	1	them.*^	ORG
inlawrev-2932	447	1	100	CARDINAL
inlawrev-2932	449	1	482	CARDINAL
inlawrev-2932	449	2	1988	DATE
inlawrev-2932	451	1	101	CARDINAL
inlawrev-2932	452	1	162(a)(3	CARDINAL
inlawrev-2932	453	1	102	CARDINAL
inlawrev-2932	456	1	1.482-l(b)(l	DATE
inlawrev-2932	456	2	1968	DATE
inlawrev-2932	457	1	103	CARDINAL
inlawrev-2932	458	1	tracy v. commissioner	PERSON
inlawrev-2932	458	2	25 b.t.a	QUANTITY
inlawrev-2932	458	3	1055 (1932	DATE
inlawrev-2932	458	4	70 f.2d	MONEY
inlawrev-2932	458	5	6th	ORDINAL
inlawrev-2932	458	6	1934	DATE
inlawrev-2932	459	1	104	CARDINAL
inlawrev-2932	460	1	haynes	ORG
inlawrev-2932	460	2	7 b.t.a	QUANTITY
inlawrev-2932	460	3	465	CARDINAL
inlawrev-2932	460	4	1927	DATE
inlawrev-2932	461	1	105	CARDINAL
inlawrev-2932	462	1	lannan v. kelm	PERSON
inlawrev-2932	462	2	221	CARDINAL
inlawrev-2932	462	3	725	CARDINAL
inlawrev-2932	462	4	8th	ORDINAL
inlawrev-2932	462	5	1955	DATE
inlawrev-2932	462	6	white v. fitzpatrick	PERSON
inlawrev-2932	462	7	193	CARDINAL
inlawrev-2932	462	8	398	CARDINAL
inlawrev-2932	462	9	2d	DATE
inlawrev-2932	462	10	1951	DATE
inlawrev-2932	463	1	106	CARDINAL
inlawrev-2932	464	1	221	CARDINAL
inlawrev-2932	464	2	729-30	CARDINAL
inlawrev-2932	464	3	193	CARDINAL
inlawrev-2932	464	4	400	CARDINAL
inlawrev-2932	464	5	1991	DATE
inlawrev-2932	464	6	1445	CARDINAL
inlawrev-2932	465	1	first	ORDINAL
inlawrev-2932	466	1	second	ORDINAL
inlawrev-2932	470	1	section 482.^^^	LAW
inlawrev-2932	471	1	one	CARDINAL
inlawrev-2932	471	2	section 482."^^^	LAW
inlawrev-2932	471	3	two	CARDINAL
inlawrev-2932	474	1	section 162(a)(3	LAW
inlawrev-2932	475	1	second	ORDINAL
inlawrev-2932	475	2	107	CARDINAL
inlawrev-2932	476	1	193	CARDINAL
inlawrev-2932	476	2	403	CARDINAL
inlawrev-2932	476	3	j.	PERSON
inlawrev-2932	477	1	108	CARDINAL
inlawrev-2932	478	1	securities corp.	ORG
inlawrev-2932	479	1	38	CARDINAL
inlawrev-2932	479	2	330	CARDINAL
inlawrev-2932	479	3	1962	DATE
inlawrev-2932	480	1	109	CARDINAL
inlawrev-2932	480	2	carroll v. commissioner	PERSON
inlawrev-2932	480	3	52	CARDINAL
inlawrev-2932	481	1	1523	CARDINAL
inlawrev-2932	481	2	1987	DATE
inlawrev-2932	481	3	carroll v. commissioner	PERSON
inlawrev-2932	481	4	37	CARDINAL
inlawrev-2932	482	1	736	CARDINAL
inlawrev-2932	482	2	1978	DATE
inlawrev-2932	483	1	110	CARDINAL
inlawrev-2932	484	1	38	CARDINAL
inlawrev-2932	484	2	330	CARDINAL
inlawrev-2932	484	3	1962	DATE
inlawrev-2932	485	1	111	CARDINAL
inlawrev-2932	486	1	339	CARDINAL
inlawrev-2932	487	1	112	CARDINAL
inlawrev-2932	488	1	339	CARDINAL
inlawrev-2932	488	2	grenada industries, inc.	ORG
inlawrev-2932	489	1	17	CARDINAL
inlawrev-2932	489	2	231	CARDINAL
inlawrev-2932	489	3	202	CARDINAL
inlawrev-2932	489	4	873	CARDINAL
inlawrev-2932	489	5	5th	ORDINAL
inlawrev-2932	489	6	346	CARDINAL
inlawrev-2932	489	7	819	CARDINAL
inlawrev-2932	489	8	1953	DATE
inlawrev-2932	490	1	113	CARDINAL
inlawrev-2932	491	1	carroll v. commissioner	PERSON
inlawrev-2932	491	2	52	CARDINAL
inlawrev-2932	492	1	1523	CARDINAL
inlawrev-2932	492	2	1987	DATE
inlawrev-2932	492	3	carroll v. commissioner	PERSON
inlawrev-2932	492	4	37	CARDINAL
inlawrev-2932	493	1	736	CARDINAL
inlawrev-2932	493	2	1978	DATE
inlawrev-2932	494	1	114	CARDINAL
inlawrev-2932	495	1	162(a)(3	CARDINAL
inlawrev-2932	495	2	1988	DATE
inlawrev-2932	496	1	1446	CARDINAL
inlawrev-2932	496	2	indiana	GPE
inlawrev-2932	497	1	24:1429	CARDINAL
inlawrev-2932	499	1	mathews v. commissioner	PERSON
inlawrev-2932	499	2	section 162(a)(3	LAW
inlawrev-2932	503	1	fifth	ORDINAL
inlawrev-2932	503	2	mathews	ORG
inlawrev-2932	504	1	fifth	ORDINAL
inlawrev-2932	504	2	mathews	ORG
inlawrev-2932	506	1	the day	DATE
inlawrev-2932	506	2	the day	DATE
inlawrev-2932	507	1	fifth	ORDINAL
inlawrev-2932	507	2	mathews	ORG
inlawrev-2932	508	1	mathews	ORG
inlawrev-2932	510	1	mathews	ORG
inlawrev-2932	511	1	mathews	ORG
inlawrev-2932	512	1	four	CARDINAL
inlawrev-2932	513	1	first	ORDINAL
inlawrev-2932	513	2	115	CARDINAL
inlawrev-2932	515	1	61	CARDINAL
inlawrev-2932	515	2	12 (1973	DATE
inlawrev-2932	515	3	520	CARDINAL
inlawrev-2932	515	4	323	CARDINAL
inlawrev-2932	515	5	5th	ORDINAL
inlawrev-2932	515	6	1975	DATE
inlawrev-2932	515	7	424	CARDINAL
inlawrev-2932	515	8	967	CARDINAL
inlawrev-2932	515	9	1976	DATE
inlawrev-2932	516	1	117	CARDINAL
inlawrev-2932	517	1	15-16	CARDINAL
inlawrev-2932	518	1	118	CARDINAL
inlawrev-2932	519	1	23	CARDINAL
inlawrev-2932	520	1	119	CARDINAL
inlawrev-2932	521	1	15-16	CARDINAL
inlawrev-2932	522	1	120	CARDINAL
inlawrev-2932	522	2	520	CARDINAL
inlawrev-2932	522	3	323	CARDINAL
inlawrev-2932	522	4	5th	ORDINAL
inlawrev-2932	522	5	1975	DATE
inlawrev-2932	522	6	424	CARDINAL
inlawrev-2932	522	7	967	CARDINAL
inlawrev-2932	522	8	1976	DATE
inlawrev-2932	523	1	121	CARDINAL
inlawrev-2932	524	1	328	CARDINAL
inlawrev-2932	525	1	122	CARDINAL
inlawrev-2932	526	1	599	CARDINAL
inlawrev-2932	526	2	269	CARDINAL
inlawrev-2932	526	3	444	CARDINAL
inlawrev-2932	526	4	996	CARDINAL
inlawrev-2932	526	5	1979	DATE
inlawrev-2932	527	1	124	CARDINAL
inlawrev-2932	528	1	272-73	CARDINAL
inlawrev-2932	529	1	1991	DATE
inlawrev-2932	529	2	1447	CARDINAL
inlawrev-2932	529	3	second	ORDINAL
inlawrev-2932	529	4	third	ORDINAL
inlawrev-2932	530	1	fourth	ORDINAL
inlawrev-2932	536	1	74-209	CARDINAL
inlawrev-2932	537	1	wisconsin	GPE
inlawrev-2932	539	1	two	CARDINAL
inlawrev-2932	540	1	74-209	CARDINAL
inlawrev-2932	541	1	two	CARDINAL
inlawrev-2932	541	2	two	CARDINAL
inlawrev-2932	544	1	85	CARDINAL
inlawrev-2932	545	1	janney^^^	PERSON
inlawrev-2932	545	2	one	CARDINAL
inlawrev-2932	546	1	janney^^^	PERSON
inlawrev-2932	546	2	one	CARDINAL
inlawrev-2932	547	1	two	CARDINAL
inlawrev-2932	547	2	one	CARDINAL
inlawrev-2932	547	3	125	CARDINAL
inlawrev-2932	548	1	272	CARDINAL
inlawrev-2932	549	1	126	CARDINAL
inlawrev-2932	555	1	74-209	CARDINAL
inlawrev-2932	555	2	1974-1	DATE
inlawrev-2932	555	3	46	DATE
inlawrev-2932	555	4	130	CARDINAL
inlawrev-2932	557	1	85	CARDINAL
inlawrev-2932	557	2	3, 1985	DATE
inlawrev-2932	561	1	81-04-004	CARDINAL
inlawrev-2932	561	2	sept. 23, 1980	DATE
inlawrev-2932	562	1	131	CARDINAL
inlawrev-2932	563	1	supra	PERSON
inlawrev-2932	563	2	130	CARDINAL
inlawrev-2932	564	1	132	CARDINAL
inlawrev-2932	565	1	311	CARDINAL
inlawrev-2932	565	2	u.s.	GPE
inlawrev-2932	565	3	189	CARDINAL
inlawrev-2932	566	1	133	CARDINAL
inlawrev-2932	567	1	1448	CARDINAL
inlawrev-2932	567	2	indiana	GPE
inlawrev-2932	569	1	24:1429	CARDINAL
inlawrev-2932	571	1	one	CARDINAL
inlawrev-2932	572	1	85	CARDINAL
inlawrev-2932	573	1	janney^^^	PERSON
inlawrev-2932	573	2	taft v. helvering,^^^	PERSON
inlawrev-2932	573	3	one	CARDINAL
inlawrev-2932	574	1	6013	DATE
inlawrev-2932	574	2	two	CARDINAL
inlawrev-2932	574	3	only one	CARDINAL
inlawrev-2932	576	1	85	CARDINAL
inlawrev-2932	576	2	three	CARDINAL
inlawrev-2932	578	1	three	CARDINAL
inlawrev-2932	579	1	134	CARDINAL
inlawrev-2932	580	1	192	CARDINAL
inlawrev-2932	580	2	135	CARDINAL
inlawrev-2932	581	1	taft	PERSON
inlawrev-2932	581	2	311	CARDINAL
inlawrev-2932	581	3	u.s.	GPE
inlawrev-2932	581	4	195	CARDINAL
inlawrev-2932	581	5	1940	DATE
inlawrev-2932	582	1	136	CARDINAL
inlawrev-2932	583	1	36	CARDINAL
inlawrev-2932	583	2	252	CARDINAL
inlawrev-2932	583	3	1961	DATE
inlawrev-2932	583	4	297	CARDINAL
inlawrev-2932	583	5	837	CARDINAL
inlawrev-2932	583	6	3d	CARDINAL
inlawrev-2932	583	7	1962	DATE
inlawrev-2932	584	1	137	CARDINAL
inlawrev-2932	585	1	311	CARDINAL
inlawrev-2932	585	2	u.s.	GPE
inlawrev-2932	585	3	189	CARDINAL
inlawrev-2932	585	4	1940	DATE
inlawrev-2932	586	1	138	CARDINAL
inlawrev-2932	587	1	311	CARDINAL
inlawrev-2932	587	2	u.s.	GPE
inlawrev-2932	587	3	195	CARDINAL
inlawrev-2932	587	4	1940	DATE
inlawrev-2932	588	1	139	CARDINAL
inlawrev-2932	589	1	254	CARDINAL
inlawrev-2932	590	1	140	CARDINAL
inlawrev-2932	591	1	141	CARDINAL
inlawrev-2932	592	1	penn v. commissioner	PERSON
inlawrev-2932	592	2	51	CARDINAL
inlawrev-2932	593	1	144	CARDINAL
inlawrev-2932	593	2	1968	DATE
inlawrev-2932	594	1	furman	ORG
inlawrev-2932	594	2	45	CARDINAL
inlawrev-2932	594	3	1966	DATE
inlawrev-2932	594	4	381	CARDINAL
inlawrev-2932	594	5	22	CARDINAL
inlawrev-2932	594	6	5th	ORDINAL
inlawrev-2932	594	7	1967	DATE
inlawrev-2932	594	8	van zandt v. commissioner	ORG
inlawrev-2932	594	9	40	CARDINAL
inlawrev-2932	594	10	824	CARDINAL
inlawrev-2932	594	11	1963	DATE
inlawrev-2932	594	12	341	CARDINAL
inlawrev-2932	594	13	440	CARDINAL
inlawrev-2932	594	14	5th	ORDINAL
inlawrev-2932	594	15	382	CARDINAL
inlawrev-2932	594	16	1965	DATE
inlawrev-2932	595	1	142	CARDINAL
inlawrev-2932	596	1	furman	ORG
inlawrev-2932	596	2	45	CARDINAL
inlawrev-2932	597	1	364	CARDINAL
inlawrev-2932	597	2	penn	ORG
inlawrev-2932	597	3	51	CARDINAL
inlawrev-2932	598	1	151	CARDINAL
inlawrev-2932	598	2	van zandt	ORG
inlawrev-2932	598	3	40	CARDINAL
inlawrev-2932	599	1	830-31	DATE
inlawrev-2932	599	2	1991	DATE
inlawrev-2932	599	3	1449	CARDINAL
inlawrev-2932	599	4	85	CARDINAL
inlawrev-2932	599	5	81-04-004	CARDINAL
inlawrev-2932	600	1	87	CARDINAL
inlawrev-2932	601	1	many years	DATE
inlawrev-2932	603	1	past years	DATE
inlawrev-2932	604	1	d.	NORP
inlawrev-2932	607	1	143	CARDINAL
inlawrev-2932	610	1	87	CARDINAL
inlawrev-2932	610	2	june 26, 1987	DATE
inlawrev-2932	611	1	144	CARDINAL