id	keyword
inlawrev-2268	operating loss
inlawrev-2268	corporation
inlawrev-2268	business
inlawrev-2268	change
inlawrev-2268	merger
inlawrev-2268	ownership
inlawrev-2268	tax
inlawrev-2268	income
inlawrev-2268	reorganization
inlawrev-2268	carryover
inlawrev-2268	type
inlawrev-2268	losses
inlawrev-2268	loss carryover
inlawrev-2268	section