id	keyword
inlawrev-2932	income
inlawrev-2932	section
inlawrev-2932	taxpayer
inlawrev-2932	business
inlawrev-2932	property
inlawrev-2932	farmer
inlawrev-2932	rental
inlawrev-2932	i.r.c
inlawrev-2932	trade
inlawrev-2932	share
inlawrev-2932	spouse
inlawrev-2932	year