Definition: You will be given three sentences. Read them, then identify a noun phrase (person, place, or thing) or event that is shared between all three sentences. As the output, write the span of the text corresponding to that phrase in each sentence. Keep the order of the sentences, that is, your answer should look like: 1: *a phras from sentence 1e* 2: *a phras from sentence 2* 3: *a phrase from sentence 3*
Input: 1: The fact of the matter is there is plenty not to like when it comes to the U.S . tax system . 2: Of course , there are still those annoying matters of the deep unfairness of the tax laws , biased against modern families and wage earners , and in favor of the rich living off capital . 3: Edward McCaffery : There 's a fundamental unfairness to U.S. tax laws .

1: the U.S . tax system 2: the tax laws 3: U.S. tax laws