id	sid	tid	token	lemma	pos
crln-23026	1	1	acrl	acrl	PROPN
crln-23026	1	2	news	news	PROPN
crln-23026	1	3	issue	issue	NOUN
crln-23026	1	4	(	(	PUNCT
crln-23026	1	5	b	b	NOUN
crln-23026	1	6	)	)	PUNCT
crln-23026	1	7	of	of	ADP
crln-23026	1	8	college	college	PROPN
crln-23026	1	9	&	&	CCONJ
crln-23026	1	10	research	research	PROPN
crln-23026	1	11	libraries	library	NOUN
crln-23026	1	12	52	52	NUM
crln-23026	1	13	a	a	DET
crln-23026	1	14	closer	close	ADJ
crln-23026	1	15	eye	eye	NOUN
crln-23026	1	16	on	on	ADP
crln-23026	1	17	appraisals	appraisal	NOUN
crln-23026	1	18	by	by	ADP
crln-23026	1	19	john	john	PROPN
crln-23026	1	20	r	r	PROPN
crln-23026	1	21	.	.	PUNCT
crln-23026	2	1	p	p	X
crln-23026	2	2	a	a	DET
crln-23026	2	3	y	y	PROPN
crln-23026	2	4	n	n	PROPN
crln-23026	2	5	e	e	NOUN
crln-23026	2	6	assistant	assistant	NOUN
crln-23026	2	7	to	to	ADP
crln-23026	2	8	the	the	DET
crln-23026	2	9	director	director	NOUN
crln-23026	2	10	university	university	PROPN
crln-23026	3	1	o	o	PROPN
crln-23026	3	2	f	f	PROPN
crln-23026	3	3	texas	texas	PROPN
crln-23026	3	4	at	at	ADP
crln-23026	3	5	a	a	DET
crln-23026	3	6	ustin	ustin	NOUN
crln-23026	3	7	the	the	DET
crln-23026	3	8	new	new	ADJ
crln-23026	3	9	tax	tax	NOUN
crln-23026	3	10	law	law	NOUN
crln-23026	3	11	and	and	CCONJ
crln-23026	3	12	its	its	PRON
crln-23026	3	13	effect	effect	NOUN
crln-23026	3	14	on	on	ADP
crln-23026	3	15	gifts	gift	NOUN
crln-23026	3	16	,	,	PUNCT
crln-23026	3	17	donors	donor	NOUN
crln-23026	3	18	,	,	PUNCT
crln-23026	3	19	and	and	CCONJ
crln-23026	3	20	appraisers	appraiser	NOUN
crln-23026	3	21	.	.	PUNCT
crln-23026	4	1	t	t	NOUN
crln-23026	4	2	he	he	PRON
crln-23026	4	3	tax	tax	PROPN
crln-23026	4	4	reform	reform	PROPN
crln-23026	4	5	act	act	NOUN
crln-23026	4	6	of	of	ADP
crln-23026	4	7	1984	1984	NUM
crln-23026	4	8	,	,	PUNCT
crln-23026	4	9	which	which	PRON
crln-23026	4	10	becam	becam	VERB
crln-23026	4	11	e	e	X
crln-23026	4	12	ef­	ef­	NOUN
crln-23026	4	13	fective	fective	PROPN
crln-23026	4	14	on	on	ADP
crln-23026	4	15	jan	jan	PROPN
crln-23026	4	16	u	u	PROPN
crln-23026	4	17	ary	ary	PROPN
crln-23026	4	18	1	1	NUM
crln-23026	4	19	,	,	PUNCT
crln-23026	4	20	1985	1985	NUM
crln-23026	4	21	,	,	PUNCT
crln-23026	4	22	will	will	AUX
crln-23026	4	23	have	have	VERB
crln-23026	4	24	a	a	DET
crln-23026	4	25	dram	dram	NOUN
crln-23026	4	26	atic	atic	ADJ
crln-23026	4	27	i	i	PRON
crln-23026	4	28	m	m	VERB
crln-23026	4	29	pact	pact	NOUN
crln-23026	4	30	on	on	ADP
crln-23026	4	31	gift	gift	NOUN
crln-23026	4	32	acquisitions	acquisition	NOUN
crln-23026	4	33	by	by	ADP
crln-23026	4	34	librarians	librarian	NOUN
crln-23026	4	35	.	.	PUNCT
crln-23026	5	1	these	these	PRON
crln-23026	5	2	are	be	AUX
crln-23026	5	3	some	some	PRON
crln-23026	5	4	of	of	ADP
crln-23026	5	5	th	th	X
crln-23026	5	6	e	e	NOUN
crln-23026	5	7	features	feature	NOUN
crln-23026	5	8	of	of	ADP
crln-23026	5	9	the	the	DET
crln-23026	5	10	new	new	ADJ
crln-23026	5	11	legislation	legislation	NOUN
crln-23026	5	12	:	:	PUNCT
crln-23026	5	13	•	•	ADP
crln-23026	5	14	a	a	DET
crln-23026	5	15	ppraisals	ppraisal	NOUN
crln-23026	5	16	for	for	ADP
crln-23026	5	17	gifts	gift	NOUN
crln-23026	5	18	valued	value	VERB
crln-23026	5	19	over	over	ADP
crln-23026	5	20	$	$	SYM
crln-23026	5	21	5,000	5,000	NUM
crln-23026	5	22	are	be	AUX
crln-23026	5	23	m	m	VERB
crln-23026	5	24	andatory	andatory	ADJ
crln-23026	5	25	.	.	PUNCT
crln-23026	6	1	•	•	NUM
crln-23026	6	2	libraries	library	NOUN
crln-23026	6	3	are	be	AUX
crln-23026	6	4	required	require	VERB
crln-23026	6	5	to	to	PART
crln-23026	6	6	provide	provide	VERB
crln-23026	6	7	a	a	DET
crln-23026	6	8	form	form	NOUN
crln-23026	6	9	al	al	PROPN
crln-23026	6	10	ac­	ac­	PROPN
crln-23026	6	11	counting	count	VERB
crln-23026	6	12	to	to	ADP
crln-23026	6	13	the	the	DET
crln-23026	6	14	irs	irs	PROPN
crln-23026	6	15	and	and	CCONJ
crln-23026	6	16	to	to	ADP
crln-23026	6	17	past	past	ADJ
crln-23026	6	18	donors	donor	NOUN
crln-23026	6	19	about	about	ADP
crln-23026	6	20	the	the	DET
crln-23026	6	21	disposition	disposition	NOUN
crln-23026	6	22	of	of	ADP
crln-23026	6	23	gifts	gift	NOUN
crln-23026	6	24	held	hold	VERB
crln-23026	6	25	less	less	ADJ
crln-23026	6	26	th	th	ADP
crln-23026	6	27	an	an	DET
crln-23026	6	28	tw	tw	NOUN
crln-23026	6	29	o	o	NOUN
crln-23026	6	30	years	year	NOUN
crln-23026	6	31	.	.	PUNCT
crln-23026	7	1	•	•	NUM
crln-23026	7	2	new	new	ADJ
crln-23026	7	3	penalties	penalty	NOUN
crln-23026	7	4	are	be	AUX
crln-23026	7	5	levied	levy	VERB
crln-23026	7	6	to	to	ADP
crln-23026	7	7	donors	donor	NOUN
crln-23026	7	8	and	and	CCONJ
crln-23026	7	9	a	a	DET
crln-23026	7	10	p	p	NOUN
crln-23026	7	11	­	­	NOUN
crln-23026	7	12	praisers	praiser	NOUN
crln-23026	7	13	for	for	ADP
crln-23026	7	14	the	the	DET
crln-23026	7	15	over	over	NOUN
crln-23026	7	16	-	-	PUNCT
crln-23026	7	17	evaluation	evaluation	NOUN
crln-23026	7	18	of	of	ADP
crln-23026	7	19	gifts	gift	NOUN
crln-23026	7	20	.	.	PUNCT
crln-23026	8	1	•	•	NUM
crln-23026	8	2	appraisers	appraiser	NOUN
crln-23026	8	3	who	who	PRON
crln-23026	8	4	have	have	AUX
crln-23026	8	5	perform	perform	VERB
crln-23026	8	6	ed	ed	NOUN
crln-23026	8	7	work	work	NOUN
crln-23026	8	8	u	u	PROPN
crln-23026	8	9	n	n	PRON
crln-23026	8	10	ac­	ac­	NOUN
crln-23026	8	11	ceptable	ceptable	NOUN
crln-23026	8	12	to	to	ADP
crln-23026	8	13	th	th	X
crln-23026	8	14	e	e	PROPN
crln-23026	8	15	irs	irs	PROPN
crln-23026	8	16	in	in	ADP
crln-23026	8	17	the	the	DET
crln-23026	8	18	past	past	NOUN
crln-23026	8	19	are	be	AUX
crln-23026	8	20	prevented	prevent	VERB
crln-23026	8	21	from	from	ADP
crln-23026	8	22	subm	subm	PROPN
crln-23026	8	23	itting	itte	VERB
crln-23026	8	24	subsequent	subsequent	ADJ
crln-23026	8	25	appraisals	appraisal	NOUN
crln-23026	8	26	for	for	ADP
crln-23026	8	27	income	income	NOUN
crln-23026	8	28	tax	tax	NOUN
crln-23026	8	29	purposes	purpose	NOUN
crln-23026	8	30	.	.	PUNCT
crln-23026	9	1	these	these	DET
crln-23026	9	2	new	new	ADJ
crln-23026	9	3	and	and	CCONJ
crln-23026	9	4	tougher	tough	ADJ
crln-23026	9	5	laws	law	NOUN
crln-23026	9	6	reflect	reflect	VERB
crln-23026	9	7	a	a	DET
crln-23026	9	8	m	m	NOUN
crln-23026	9	9	ore	ore	NOUN
crln-23026	9	10	criti­	criti­	NOUN
crln-23026	9	11	cal	cal	NOUN
crln-23026	9	12	ap	ap	PROPN
crln-23026	10	1	p	p	PROPN
crln-23026	11	1	ro	ro	X
crln-23026	11	2	ach	ach	PROPN
crln-23026	11	3	by	by	ADP
crln-23026	11	4	th	th	NOUN
crln-23026	11	5	e	e	PROPN
crln-23026	11	6	irs	irs	PROPN
crln-23026	11	7	for	for	ADP
crln-23026	11	8	reg	reg	NUM
crln-23026	11	9	u	u	NOUN
crln-23026	11	10	latin	latin	ADV
crln-23026	11	11	g	g	ADP
crln-23026	11	12	th	th	X
crln-23026	11	13	e	e	X
crln-23026	11	14	a	a	DET
crln-23026	11	15	p	p	X
crln-23026	11	16	­	­	NUM
crln-23026	11	17	praisal	praisal	NOUN
crln-23026	11	18	of	of	ADP
crln-23026	11	19	donated	donate	VERB
crln-23026	11	20	property	property	NOUN
crln-23026	11	21	.	.	PUNCT
crln-23026	12	1	the	the	DET
crln-23026	12	2	m	m	PROPN
crln-23026	12	3	ain	ain	NOUN
crln-23026	12	4	points	point	NOUN
crln-23026	12	5	of	of	ADP
crln-23026	12	6	the	the	DET
crln-23026	12	7	act	act	NOUN
crln-23026	12	8	can	can	AUX
crln-23026	12	9	be	be	AUX
crln-23026	12	10	sum	sum	NOUN
crln-23026	12	11	m	m	AUX
crln-23026	12	12	arized	arize	VERB
crln-23026	12	13	as	as	ADP
crln-23026	12	14	follows:1	follows:1	NUM
crln-23026	12	15	1	1	NUM
crln-23026	12	16	.	.	PUNCT
crln-23026	13	1	a	a	DET
crln-23026	13	2	“	"	PUNCT
crln-23026	13	3	qualified	qualified	ADJ
crln-23026	13	4	appraisal	appraisal	NOUN
crln-23026	13	5	”	"	PUNCT
crln-23026	13	6	is	be	AUX
crln-23026	13	7	required	require	VERB
crln-23026	13	8	for	for	ADP
crln-23026	13	9	all	all	DET
crln-23026	13	10	con­	con­	NOUN
crln-23026	13	11	tributions	tribution	NOUN
crln-23026	13	12	valued	value	VERB
crln-23026	13	13	at	at	ADP
crln-23026	13	14	$	$	SYM
crln-23026	13	15	5,000	5,000	NUM
crln-23026	13	16	or	or	CCONJ
crln-23026	13	17	m	m	PRON
crln-23026	13	18	ore	ore	NOUN
crln-23026	13	19	and	and	CCONJ
crln-23026	13	20	m	m	AUX
crln-23026	13	21	ust	ust	AUX
crln-23026	13	22	be	be	AUX
crln-23026	13	23	filed	file	VERB
crln-23026	13	24	w	w	ADP
crln-23026	13	25	ith	ith	PROPN
crln-23026	13	26	the	the	DET
crln-23026	13	27	tax	tax	NOUN
crln-23026	13	28	return	return	NOUN
crln-23026	13	29	.	.	PUNCT
crln-23026	14	1	essentially	essentially	ADV
crln-23026	14	2	this	this	PRON
crln-23026	14	3	legislates	legislate	VERB
crln-23026	14	4	the	the	DET
crln-23026	14	5	need	need	NOUN
crln-23026	14	6	for	for	ADP
crln-23026	14	7	appraisals	appraisal	NOUN
crln-23026	14	8	on	on	ADP
crln-23026	14	9	a	a	DET
crln-23026	14	10	m	m	NOUN
crln-23026	14	11	uch	uch	ADV
crln-23026	14	12	broader	broad	ADJ
crln-23026	14	13	scale	scale	NOUN
crln-23026	14	14	th	th	X
crln-23026	14	15	a	a	DET
crln-23026	14	16	n	n	NOUN
crln-23026	14	17	before	before	ADV
crln-23026	14	18	.	.	PUNCT
crln-23026	15	1	a	a	DET
crln-23026	15	2	“	"	PUNCT
crln-23026	15	3	qualified	qualified	ADJ
crln-23026	15	4	appraisal	appraisal	NOUN
crln-23026	15	5	”	"	PUNCT
crln-23026	15	6	m	m	VERB
crln-23026	15	7	ust	ust	AUX
crln-23026	15	8	include	include	VERB
crln-23026	15	9	the	the	DET
crln-23026	15	10	following	following	NOUN
crln-23026	15	11	:	:	PUNCT
crln-23026	15	12	a	a	X
crln-23026	15	13	)	)	PUNCT
crln-23026	15	14	a	a	DET
crln-23026	15	15	description	description	NOUN
crln-23026	15	16	of	of	ADP
crln-23026	15	17	the	the	DET
crln-23026	15	18	property	property	NOUN
crln-23026	15	19	appraised	appraise	VERB
crln-23026	15	20	;	;	PUNCT
crln-23026	15	21	l“the	l“the	PRON
crln-23026	15	22	tax	tax	PROPN
crln-23026	15	23	reform	reform	PROPN
crln-23026	15	24	act	act	NOUN
crln-23026	15	25	of	of	ADP
crln-23026	15	26	1984	1984	NUM
crln-23026	15	27	,	,	PUNCT
crln-23026	15	28	”	"	PUNCT
crln-23026	15	29	conference	conference	NOUN
crln-23026	15	30	r	r	NOUN
crln-23026	15	31	e­	e­	NOUN
crln-23026	15	32	port	port	NOUN
crln-23026	15	33	on	on	ADP
crln-23026	15	34	the	the	DET
crln-23026	15	35	d	d	PROPN
crln-23026	15	36	eficit	eficit	ADJ
crln-23026	15	37	reduction	reduction	NOUN
crln-23026	15	38	a	a	DET
crln-23026	15	39	c	c	NOUN
crln-23026	15	40	t	t	NOUN
crln-23026	15	41	o	o	X
crln-23026	15	42	f	f	PROPN
crln-23026	15	43	1984	1984	NUM
crln-23026	15	44	:	:	PUNCT
crln-23026	15	45	federal	federal	ADJ
crln-23026	15	46	taxes	taxis	NOUN
crln-23026	15	47	,	,	PUNCT
crln-23026	15	48	bulletin	bulletin	NOUN
crln-23026	15	49	29	29	NUM
crln-23026	15	50	extra	extra	ADJ
crln-23026	15	51	,	,	PUNCT
crln-23026	15	52	june	june	PROPN
crln-23026	15	53	29	29	NUM
crln-23026	15	54	,	,	PUNCT
crln-23026	15	55	1984	1984	NUM
crln-23026	15	56	.	.	PUNCT
crln-23026	16	1	explana­	explana­	PROPN
crln-23026	16	2	tion	tion	PROPN
crln-23026	17	1	o	o	PROPN
crln-23026	17	2	f	f	NOUN
crln-23026	17	3	the	the	DET
crln-23026	17	4	tax	tax	NOUN
crln-23026	17	5	reform	reform	NOUN
crln-23026	17	6	a	a	DET
crln-23026	17	7	c	c	NOUN
crln-23026	17	8	t	t	NOUN
crln-23026	17	9	o	o	X
crln-23026	17	10	f	f	X
crln-23026	17	11	1984	1984	NUM
crln-23026	17	12	(	(	PUNCT
crln-23026	17	13	chicago	chicago	PROPN
crln-23026	17	14	:	:	PUNCT
crln-23026	18	1	c	c	PROPN
crln-23026	18	2	om	om	PROPN
crln-23026	18	3	­	­	PROPN
crln-23026	18	4	merce	merce	PROPN
crln-23026	18	5	c	c	PROPN
crln-23026	18	6	learing	leare	VERB
crln-23026	18	7	house	house	NOUN
crln-23026	18	8	,	,	PUNCT
crln-23026	18	9	1984	1984	NUM
crln-23026	18	10	)	)	PUNCT
crln-23026	18	11	.	.	PUNCT
crln-23026	19	1	b	b	X
crln-23026	19	2	)	)	PUNCT
crln-23026	19	3	the	the	DET
crln-23026	19	4	fair	fair	ADJ
crln-23026	19	5	m	m	NOUN
crln-23026	19	6	arket	arket	NOUN
crln-23026	19	7	value	value	NOUN
crln-23026	19	8	of	of	ADP
crln-23026	19	9	the	the	DET
crln-23026	19	10	property	property	NOUN
crln-23026	19	11	on	on	ADP
crln-23026	19	12	the	the	DET
crln-23026	19	13	date	date	NOUN
crln-23026	19	14	of	of	ADP
crln-23026	19	15	contribution	contribution	NOUN
crln-23026	19	16	and	and	CCONJ
crln-23026	19	17	the	the	DET
crln-23026	19	18	specific	specific	ADJ
crln-23026	19	19	basis	basis	NOUN
crln-23026	19	20	for	for	ADP
crln-23026	19	21	the	the	DET
crln-23026	19	22	valuation	valuation	NOUN
crln-23026	19	23	;	;	PUNCT
crln-23026	19	24	c	c	X
crln-23026	19	25	)	)	PUNCT
crln-23026	19	26	a	a	DET
crln-23026	19	27	statem	statem	NOUN
crln-23026	19	28	ent	ent	NOUN
crln-23026	19	29	th	th	X
crln-23026	19	30	a	a	DET
crln-23026	19	31	t	t	NOUN
crln-23026	19	32	the	the	DET
crln-23026	19	33	appraisal	appraisal	NOUN
crln-23026	19	34	was	be	AUX
crln-23026	19	35	prepared	prepare	VERB
crln-23026	19	36	for	for	ADP
crln-23026	19	37	income	income	NOUN
crln-23026	19	38	tax	tax	NOUN
crln-23026	19	39	purposes	purpose	NOUN
crln-23026	19	40	;	;	PUNCT
crln-23026	19	41	d	d	X
crln-23026	19	42	)	)	PUNCT
crln-23026	19	43	the	the	DET
crln-23026	19	44	qualifications	qualification	NOUN
crln-23026	19	45	of	of	ADP
crln-23026	19	46	the	the	DET
crln-23026	19	47	appraiser	appraiser	NOUN
crln-23026	19	48	;	;	PUNCT
crln-23026	19	49	e	e	X
crln-23026	19	50	)	)	PUNCT
crln-23026	19	51	th	th	X
crln-23026	19	52	e	e	X
crln-23026	19	53	sig	sig	NOUN
crln-23026	19	54	n	n	PROPN
crln-23026	19	55	a	a	DET
crln-23026	19	56	tu	tu	X
crln-23026	19	57	re	re	X
crln-23026	19	58	an	an	DET
crln-23026	19	59	d	d	X
crln-23026	19	60	ta	ta	ADP
crln-23026	19	61	x	x	X
crln-23026	19	62	p	p	X
crln-23026	20	1	ay	ay	INTJ
crln-23026	20	2	er	er	INTJ
crln-23026	20	3	i	i	PROPN
crln-23026	20	4	d	d	PROPN
crln-23026	20	5	e	e	PROPN
crln-23026	20	6	n	n	PRON
crln-23026	20	7	tific	tific	VERB
crln-23026	20	8	a	a	DET
crln-23026	20	9	tio	tio	NOUN
crln-23026	20	10	n	n	CCONJ
crln-23026	20	11	num	num	ADJ
crln-23026	20	12	ber	ber	NOUN
crln-23026	20	13	(	(	PUNCT
crln-23026	20	14	tin	tin	NOUN
crln-23026	20	15	)	)	PUNCT
crln-23026	20	16	of	of	ADP
crln-23026	20	17	the	the	DET
crln-23026	20	18	appraiser	appraiser	NOUN
crln-23026	20	19	.	.	PUNCT
crln-23026	21	1	2	2	X
crln-23026	21	2	.	.	X
crln-23026	21	3	w	w	NOUN
crln-23026	21	4	hile	hile	VERB
crln-23026	21	5	the	the	DET
crln-23026	21	6	act	act	NOUN
crln-23026	21	7	does	do	AUX
crln-23026	21	8	not	not	PART
crln-23026	21	9	say	say	VERB
crln-23026	21	10	w	w	ADP
crln-23026	21	11	h	h	NOUN
crln-23026	21	12	at	at	ADP
crln-23026	21	13	a	a	DET
crln-23026	21	14	“	"	PUNCT
crln-23026	21	15	qualified	qualified	ADJ
crln-23026	21	16	appraiser	appraiser	NOUN
crln-23026	21	17	”	"	PUNCT
crln-23026	21	18	is	be	AUX
crln-23026	21	19	,	,	PUNCT
crln-23026	21	20	it	it	PRON
crln-23026	21	21	does	do	AUX
crln-23026	21	22	say	say	VERB
crln-23026	21	23	th	th	PRON
crln-23026	21	24	a	a	DET
crln-23026	21	25	t	t	NOUN
crln-23026	22	1	he	he	PRON
crln-23026	22	2	m	m	AUX
crln-23026	22	3	ay	ay	VERB
crln-23026	22	4	not	not	PART
crln-23026	22	5	be	be	AUX
crln-23026	22	6	:	:	PUNCT
crln-23026	22	7	a	a	X
crln-23026	22	8	)	)	PUNCT
crln-23026	22	9	the	the	DET
crln-23026	22	10	taxpayer	taxpayer	NOUN
crln-23026	22	11	m	m	AUX
crln-23026	22	12	aking	ake	VERB
crln-23026	22	13	the	the	DET
crln-23026	22	14	donation	donation	NOUN
crln-23026	22	15	;	;	PUNCT
crln-23026	22	16	b	b	X
crln-23026	22	17	)	)	PUNCT
crln-23026	22	18	the	the	DET
crln-23026	22	19	donee	donee	NOUN
crln-23026	22	20	;	;	PUNCT
crln-23026	22	21	c	c	X
crln-23026	22	22	)	)	PUNCT
crln-23026	22	23	any	any	DET
crln-23026	22	24	person	person	NOUN
crln-23026	22	25	employed	employ	VERB
crln-23026	22	26	by	by	ADP
crln-23026	22	27	,	,	PUNCT
crln-23026	22	28	related	relate	VERB
crln-23026	22	29	to	to	ADP
crln-23026	22	30	,	,	PUNCT
crln-23026	22	31	or	or	CCONJ
crln-23026	22	32	in	in	ADP
crln-23026	22	33	close	close	ADJ
crln-23026	22	34	association	association	PROPN
crln-23026	22	35	w	w	PROPN
crln-23026	22	36	ith	ith	PROPN
crln-23026	22	37	the	the	DET
crln-23026	22	38	donor	donor	NOUN
crln-23026	22	39	;	;	PUNCT
crln-23026	22	40	d	d	X
crln-23026	22	41	)	)	PUNCT
crln-23026	22	42	a	a	DET
crln-23026	22	43	p	p	NOUN
crln-23026	22	44	arty	arty	NOUN
crln-23026	22	45	to	to	ADP
crln-23026	22	46	the	the	DET
crln-23026	22	47	transaction	transaction	NOUN
crln-23026	22	48	in	in	ADP
crln-23026	22	49	w	w	PROPN
crln-23026	22	50	hich	hich	PROPN
crln-23026	22	51	the	the	DET
crln-23026	22	52	tax­	tax­	NOUN
crln-23026	22	53	payer	payer	NOUN
crln-23026	22	54	acquired	acquire	VERB
crln-23026	22	55	the	the	DET
crln-23026	22	56	property	property	NOUN
crln-23026	22	57	.	.	PUNCT
crln-23026	23	1	this	this	PRON
crln-23026	23	2	is	be	AUX
crln-23026	23	3	perhaps	perhaps	ADV
crln-23026	23	4	the	the	DET
crln-23026	23	5	most	most	ADV
crln-23026	23	6	questionable	questionable	ADJ
crln-23026	23	7	aspect	aspect	NOUN
crln-23026	23	8	of	of	ADP
crln-23026	23	9	the	the	DET
crln-23026	23	10	new	new	ADJ
crln-23026	23	11	law	law	NOUN
crln-23026	23	12	,	,	PUNCT
crln-23026	23	13	for	for	SCONJ
crln-23026	23	14	it	it	PRON
crln-23026	23	15	precludes	preclude	VERB
crln-23026	23	16	from	from	ADP
crln-23026	23	17	the	the	DET
crln-23026	23	18	appraisal	appraisal	NOUN
crln-23026	23	19	ac­	ac­	NOUN
crln-23026	23	20	tivity	tivity	VERB
crln-23026	23	21	those	those	DET
crln-23026	23	22	booksellers	bookseller	NOUN
crln-23026	23	23	who	who	PRON
crln-23026	23	24	have	have	AUX
crln-23026	23	25	been	be	AUX
crln-23026	23	26	instrum	instrum	ADV
crln-23026	23	27	en­	en­	PROPN
crln-23026	23	28	tal	tal	PROPN
crln-23026	23	29	in	in	ADP
crln-23026	23	30	the	the	DET
crln-23026	23	31	form	form	NOUN
crln-23026	23	32	ation	ation	NOUN
crln-23026	23	33	of	of	ADP
crln-23026	23	34	collections	collection	NOUN
crln-23026	23	35	and	and	CCONJ
crln-23026	23	36	who	who	PRON
crln-23026	23	37	w	w	NOUN
crln-23026	23	38	ould	ould	AUX
crln-23026	23	39	be	be	AUX
crln-23026	23	40	em	em	PRON
crln-23026	23	41	inently	inently	ADV
crln-23026	23	42	qualified	qualified	ADJ
crln-23026	23	43	to	to	PART
crln-23026	23	44	judge	judge	VERB
crln-23026	23	45	their	their	PRON
crln-23026	23	46	fair	fair	ADJ
crln-23026	23	47	m	m	NOUN
crln-23026	23	48	arket	arket	NOUN
crln-23026	23	49	value	value	NOUN
crln-23026	23	50	.	.	PUNCT
crln-23026	24	1	3	3	X
crln-23026	24	2	.	.	X
crln-23026	24	3	a	a	DET
crln-23026	24	4	new	new	ADJ
crln-23026	24	5	provision	provision	NOUN
crln-23026	24	6	concerning	concern	VERB
crln-23026	24	7	the	the	DET
crln-23026	24	8	disposition	disposition	NOUN
crln-23026	24	9	of	of	ADP
crln-23026	24	10	donated	donate	VERB
crln-23026	24	11	property	property	NOUN
crln-23026	24	12	is	be	AUX
crln-23026	24	13	of	of	ADP
crln-23026	24	14	greatest	great	ADJ
crln-23026	24	15	concern	concern	NOUN
crln-23026	24	16	to	to	ADP
crln-23026	24	17	lib	lib	PROPN
crln-23026	24	18	rari­	rari­	X
crln-23026	24	19	ans	ans	PROPN
crln-23026	24	20	.	.	PUNCT
crln-23026	25	1	if	if	SCONJ
crln-23026	25	2	property	property	NOUN
crln-23026	25	3	is	be	AUX
crln-23026	25	4	sold	sell	VERB
crln-23026	25	5	,	,	PUNCT
crln-23026	25	6	exchanged	exchange	VERB
crln-23026	25	7	,	,	PUNCT
crln-23026	25	8	or	or	CCONJ
crln-23026	25	9	otherwise	otherwise	ADV
crln-23026	25	10	disposed	dispose	VERB
crln-23026	25	11	of	of	ADP
crln-23026	25	12	by	by	ADP
crln-23026	25	13	the	the	DET
crln-23026	25	14	receiving	receive	VERB
crln-23026	25	15	institution	institution	NOUN
crln-23026	25	16	w	w	ADP
crln-23026	25	17	ithin	ithin	PROPN
crln-23026	25	18	two	two	NUM
crln-23026	25	19	years	year	NOUN
crln-23026	25	20	after	after	ADP
crln-23026	25	21	its	its	PRON
crln-23026	25	22	receipt	receipt	NOUN
crln-23026	25	23	,	,	PUNCT
crln-23026	25	24	the	the	DET
crln-23026	25	25	institution	institution	NOUN
crln-23026	25	26	m	m	AUX
crln-23026	25	27	ust	ust	AUX
crln-23026	25	28	make	make	VERB
crln-23026	25	29	a	a	DET
crln-23026	25	30	statem	statem	NOUN
crln-23026	25	31	ent	ent	NOUN
crln-23026	25	32	for	for	ADP
crln-23026	25	33	the	the	DET
crln-23026	25	34	irs	irs	PROPN
crln-23026	25	35	and	and	CCONJ
crln-23026	25	36	the	the	DET
crln-23026	25	37	original	original	ADJ
crln-23026	25	38	donor	donor	NOUN
crln-23026	25	39	giv­	giv­	PROPN
crln-23026	25	40	ing	ing	NOUN
crln-23026	25	41	:	:	PUNCT
crln-23026	25	42	a	a	X
crln-23026	25	43	)	)	PUNCT
crln-23026	25	44	the	the	DET
crln-23026	25	45	nam	nam	PROPN
crln-23026	25	46	e	e	PROPN
crln-23026	25	47	,	,	PUNCT
crln-23026	25	48	address	address	NOUN
crln-23026	25	49	,	,	PUNCT
crln-23026	25	50	and	and	CCONJ
crln-23026	25	51	tin	tin	NOUN
crln-23026	25	52	of	of	ADP
crln-23026	25	53	the	the	DET
crln-23026	25	54	donor	donor	NOUN
crln-23026	25	55	;	;	PUNCT
crln-23026	25	56	b	b	X
crln-23026	25	57	)	)	PUNCT
crln-23026	25	58	a	a	DET
crln-23026	25	59	description	description	NOUN
crln-23026	25	60	of	of	ADP
crln-23026	25	61	the	the	DET
crln-23026	25	62	property	property	NOUN
crln-23026	25	63	;	;	PUNCT
crln-23026	25	64	c	c	X
crln-23026	25	65	)	)	PUNCT
crln-23026	25	66	the	the	DET
crln-23026	25	67	date	date	NOUN
crln-23026	25	68	of	of	ADP
crln-23026	25	69	the	the	DET
crln-23026	25	70	contribution	contribution	NOUN
crln-23026	25	71	;	;	PUNCT
crln-23026	25	72	d	d	X
crln-23026	25	73	)	)	PUNCT
crln-23026	25	74	the	the	DET
crln-23026	25	75	am	am	NOUN
crln-23026	25	76	ount	ount	NOUN
crln-23026	25	77	received	receive	VERB
crln-23026	25	78	on	on	ADP
crln-23026	25	79	the	the	DET
crln-23026	25	80	disposition	disposition	NOUN
crln-23026	25	81	;	;	PUNCT
crln-23026	25	82	53	53	NUM
crln-23026	25	83	e	e	NOUN
crln-23026	25	84	)	)	PUNCT
crln-23026	25	85	th	th	X
crln-23026	25	86	e	e	X
crln-23026	25	87	d	d	NOUN
crln-23026	25	88	ate	eat	VERB
crln-23026	25	89	of	of	ADP
crln-23026	25	90	such	such	ADJ
crln-23026	25	91	disposition	disposition	NOUN
crln-23026	25	92	.	.	PUNCT
crln-23026	26	1	institutions	institution	NOUN
crln-23026	26	2	are	be	AUX
crln-23026	26	3	subject	subject	ADJ
crln-23026	26	4	to	to	ADP
crln-23026	26	5	penalties	penalty	NOUN
crln-23026	26	6	ranging	range	VERB
crln-23026	26	7	from	from	ADP
crln-23026	26	8	$	$	SYM
crln-23026	26	9	50	50	NUM
crln-23026	26	10	to	to	PART
crln-23026	26	11	$	$	SYM
crln-23026	26	12	50,000	50,000	NUM
crln-23026	26	13	per	per	ADP
crln-23026	26	14	year	year	NOUN
crln-23026	26	15	for	for	ADP
crln-23026	26	16	failure	failure	NOUN
crln-23026	26	17	to	to	PART
crln-23026	26	18	comply	comply	VERB
crln-23026	26	19	.	.	PUNCT
crln-23026	27	1	essentially	essentially	ADV
crln-23026	27	2	this	this	PRON
crln-23026	27	3	provides	provide	VERB
crln-23026	27	4	a	a	DET
crln-23026	27	5	second	second	ADJ
crln-23026	27	6	o	o	NOUN
crln-23026	28	1	p	p	NOUN
crln-23026	28	2	p	p	NOUN
crln-23026	28	3	ortunity	ortunity	NOUN
crln-23026	28	4	for	for	ADP
crln-23026	28	5	th	th	NUM
crln-23026	28	6	e	e	NOUN
crln-23026	28	7	irs	irs	PROPN
crln-23026	28	8	to	to	PART
crln-23026	28	9	verify	verify	VERB
crln-23026	28	10	the	the	DET
crln-23026	28	11	accuracy	accuracy	NOUN
crln-23026	28	12	of	of	ADP
crln-23026	28	13	th	th	X
crln-23026	28	14	e	e	NOUN
crln-23026	28	15	original	original	NOUN
crln-23026	28	16	a	a	DET
crln-23026	28	17	p	p	NOUN
crln-23026	28	18	­	­	NUM
crln-23026	28	19	praisal	praisal	NOUN
crln-23026	28	20	.	.	PUNCT
crln-23026	29	1	for	for	ADP
crln-23026	29	2	if	if	SCONJ
crln-23026	29	3	a	a	DET
crln-23026	29	4	gift	gift	NOUN
crln-23026	29	5	to	to	ADP
crln-23026	29	6	a	a	DET
crln-23026	29	7	lib	lib	PROPN
crln-23026	29	8	rary	rary	NOUN
crln-23026	29	9	valued	value	VERB
crln-23026	29	10	at	at	ADP
crln-23026	29	11	$	$	SYM
crln-23026	29	12	5,000	5,000	NUM
crln-23026	29	13	is	be	AUX
crln-23026	29	14	sold	sell	VERB
crln-23026	29	15	or	or	CCONJ
crln-23026	29	16	tra	tra	NOUN
crln-23026	29	17	d	d	X
crln-23026	29	18	e	e	PROPN
crln-23026	29	19	d	d	PROPN
crln-23026	29	20	by	by	ADP
crln-23026	29	21	th	th	ADP
crln-23026	29	22	e	e	X
crln-23026	29	23	lib	lib	PROPN
crln-23026	29	24	rary	rary	PROPN
crln-23026	29	25	w	w	PROPN
crln-23026	29	26	ithin	ithin	PROPN
crln-23026	29	27	tw	tw	INTJ
crln-23026	29	28	o	o	NOUN
crln-23026	29	29	years	year	NOUN
crln-23026	29	30	for	for	ADP
crln-23026	29	31	less	less	ADJ
crln-23026	29	32	th	th	ADP
crln-23026	29	33	a	a	PRON
crln-23026	29	34	n	n	ADV
crln-23026	29	35	th	th	X
crln-23026	29	36	a	a	DET
crln-23026	29	37	t	t	NOUN
crln-23026	29	38	am	be	AUX
crln-23026	29	39	ount	ount	ADJ
crln-23026	29	40	,	,	PUNCT
crln-23026	29	41	th	th	X
crln-23026	29	42	e	e	PUNCT
crln-23026	29	43	irs	irs	PROPN
crln-23026	29	44	m	m	AUX
crln-23026	29	45	ay	ay	NOUN
crln-23026	29	46	feel	feel	NOUN
crln-23026	29	47	it	it	PRON
crln-23026	29	48	has	have	AUX
crln-23026	29	49	re	re	VERB
crln-23026	29	50	a	a	DET
crln-23026	29	51	­	­	ADJ
crln-23026	29	52	son	son	NOUN
crln-23026	29	53	to	to	PART
crln-23026	29	54	question	question	VERB
crln-23026	29	55	th	th	X
crln-23026	29	56	e	e	NOUN
crln-23026	29	57	accuracy	accuracy	NOUN
crln-23026	29	58	of	of	ADP
crln-23026	29	59	the	the	DET
crln-23026	29	60	initial	initial	ADJ
crln-23026	29	61	appraisal	appraisal	NOUN
crln-23026	29	62	.	.	PUNCT
crln-23026	30	1	4	4	X
crln-23026	30	2	.	.	X
crln-23026	30	3	appraisals	appraisal	NOUN
crln-23026	30	4	w	w	PROPN
crln-23026	30	5	ill	ill	ADV
crln-23026	30	6	not	not	PART
crln-23026	30	7	be	be	AUX
crln-23026	30	8	accepted	accept	VERB
crln-23026	30	9	if	if	SCONJ
crln-23026	30	10	th	th	X
crln-23026	30	11	e	e	NOUN
crln-23026	30	12	fee	fee	NOUN
crln-23026	30	13	is	be	AUX
crln-23026	30	14	based	base	VERB
crln-23026	30	15	on	on	ADP
crln-23026	30	16	a	a	DET
crln-23026	30	17	percentage	percentage	NOUN
crln-23026	30	18	of	of	ADP
crln-23026	30	19	the	the	DET
crln-23026	30	20	appraised	appraise	VERB
crln-23026	30	21	value	value	NOUN
crln-23026	30	22	of	of	ADP
crln-23026	30	23	the	the	DET
crln-23026	30	24	property	property	NOUN
crln-23026	30	25	.	.	PUNCT
crln-23026	31	1	5	5	X
crln-23026	31	2	.	.	X
crln-23026	31	3	o	o	NOUN
crln-23026	31	4	th	th	INTJ
crln-23026	31	5	er	er	INTJ
crln-23026	31	6	items	item	NOUN
crln-23026	31	7	discuss	discuss	VERB
crln-23026	31	8	:	:	PUNCT
crln-23026	31	9	a	a	X
crln-23026	31	10	)	)	PUNCT
crln-23026	31	11	additional	additional	ADJ
crln-23026	31	12	taxes	taxis	NOUN
crln-23026	31	13	to	to	PART
crln-23026	31	14	be	be	AUX
crln-23026	31	15	levied	levy	VERB
crln-23026	31	16	to	to	ADP
crln-23026	31	17	the	the	DET
crln-23026	31	18	taxpayer	taxpayer	NOUN
crln-23026	31	19	re­	re­	AUX
crln-23026	31	20	sulting	sulte	VERB
crln-23026	31	21	from	from	ADP
crln-23026	31	22	un	un	PROPN
crln-23026	31	23	d	d	PROPN
crln-23026	31	24	erp	erp	PROPN
crln-23026	31	25	ay	ay	PROPN
crln-23026	31	26	m	m	PROPN
crln-23026	31	27	en	en	ADP
crln-23026	31	28	t	t	NOUN
crln-23026	31	29	of	of	ADP
crln-23026	31	30	taxes	taxis	NOUN
crln-23026	31	31	based	base	VERB
crln-23026	31	32	on	on	ADP
crln-23026	31	33	inac­	inac­	NUM
crln-23026	31	34	cu	cu	NOUN
crln-23026	31	35	rate	rate	NOUN
crln-23026	31	36	appraisals	appraisal	NOUN
crln-23026	31	37	;	;	PUNCT
crln-23026	31	38	b	b	X
crln-23026	31	39	)	)	PUNCT
crln-23026	31	40	th	th	X
crln-23026	31	41	e	e	NOUN
crln-23026	31	42	refusal	refusal	NOUN
crln-23026	31	43	by	by	ADP
crln-23026	31	44	th	th	X
crln-23026	31	45	e	e	NOUN
crln-23026	31	46	irs	irs	PROPN
crln-23026	31	47	to	to	PART
crln-23026	31	48	accept	accept	VERB
crln-23026	31	49	appraisals	appraisal	NOUN
crln-23026	31	50	by	by	ADP
crln-23026	31	51	persons	person	NOUN
crln-23026	31	52	w	w	ADP
crln-23026	31	53	ho	ho	PROPN
crln-23026	31	54	have	have	AUX
crln-23026	31	55	p	p	NOUN
crln-23026	31	56	rep	rep	PROPN
crln-23026	31	57	ared	are	VERB
crln-23026	31	58	inaccurate	inaccurate	ADJ
crln-23026	31	59	appraisals	appraisal	NOUN
crln-23026	31	60	in	in	ADP
crln-23026	31	61	the	the	DET
crln-23026	31	62	past	past	NOUN
crln-23026	31	63	;	;	PUNCT
crln-23026	31	64	c	c	X
crln-23026	31	65	)	)	PUNCT
crln-23026	31	66	the	the	DET
crln-23026	31	67	civil	civil	ADJ
crln-23026	31	68	p	p	NOUN
crln-23026	31	69	enalty	enalty	NOUN
crln-23026	31	70	of	of	ADP
crln-23026	31	71	$	$	SYM
crln-23026	31	72	1,000	1,000	NUM
crln-23026	31	73	th	th	NOUN
crln-23026	31	74	a	a	DET
crln-23026	31	75	t	t	NOUN
crln-23026	31	76	can	can	AUX
crln-23026	31	77	be	be	AUX
crln-23026	31	78	imposed	impose	VERB
crln-23026	31	79	against	against	ADP
crln-23026	31	80	an	an	DET
crln-23026	31	81	appraiser	appraiser	NOUN
crln-23026	31	82	for	for	ADP
crln-23026	31	83	aiding	aid	VERB
crln-23026	31	84	and	and	CCONJ
crln-23026	31	85	abetting	abet	VERB
crln-23026	31	86	an	an	DET
crln-23026	31	87	u	u	NOUN
crln-23026	31	88	n	n	ADP
crln-23026	31	89	­	­	NUM
crln-23026	31	90	derstatem	derstatem	NOUN
crln-23026	31	91	ent	ent	NOUN
crln-23026	31	92	of	of	ADP
crln-23026	31	93	tax	tax	NOUN
crln-23026	31	94	liability	liability	NOUN
crln-23026	31	95	by	by	ADP
crln-23026	31	96	providing	provide	VERB
crln-23026	31	97	inaccu­	inaccu­	ADP
crln-23026	31	98	ra	ra	PROPN
crln-23026	31	99	te	te	PROPN
crln-23026	31	100	appraisals	appraisal	NOUN
crln-23026	31	101	.	.	PUNCT
crln-23026	32	1	art	art	NOUN
crln-23026	32	2	appraisals	appraisal	NOUN
crln-23026	32	3	t	t	VERB
crln-23026	32	4	he	he	PRON
crln-23026	32	5	p	p	PROPN
crln-23026	32	6	rim	rim	PROPN
crln-23026	32	7	ary	ary	PROPN
crln-23026	32	8	area	area	NOUN
crln-23026	32	9	of	of	ADP
crln-23026	32	10	abuse	abuse	NOUN
crln-23026	32	11	of	of	ADP
crln-23026	32	12	evaluations	evaluation	NOUN
crln-23026	32	13	has	have	AUX
crln-23026	32	14	tr	tr	VERB
crln-23026	32	15	a	a	DET
crln-23026	32	16	­	­	AUX
crln-23026	32	17	ditionally	ditionally	ADV
crln-23026	32	18	been	be	AUX
crln-23026	32	19	w	w	PROPN
crln-23026	32	20	ith	ith	ADP
crln-23026	32	21	th	th	X
crln-23026	32	22	e	e	NOUN
crln-23026	32	23	fine	fine	ADJ
crln-23026	32	24	arts	art	NOUN
crln-23026	32	25	.	.	PUNCT
crln-23026	33	1	k	k	PROPN
crln-23026	34	1	aren	aren	PROPN
crln-23026	34	2	c	c	PROPN
crln-23026	34	3	arolan	arolan	NOUN
crln-23026	34	4	,	,	PUNCT
crln-23026	34	5	senior	senior	ADJ
crln-23026	34	6	appraiser	appraiser	NOUN
crln-23026	34	7	w	w	PROPN
crln-23026	34	8	ith	ith	PROPN
crln-23026	34	9	th	th	X
crln-23026	34	10	e	e	NOUN
crln-23026	34	11	irs	irs	PROPN
crln-23026	34	12	n	n	PRON
crln-23026	34	13	ational	ational	PROPN
crln-23026	34	14	office	office	NOUN
crln-23026	34	15	,	,	PUNCT
crln-23026	34	16	in	in	ADP
crln-23026	34	17	­	­	NUM
crln-23026	34	18	dicates	dicate	NOUN
crln-23026	34	19	th	th	X
crln-23026	34	20	e	e	NOUN
crln-23026	34	21	problem	problem	NOUN
crln-23026	34	22	becam	becam	PROPN
crln-23026	35	1	e	e	NOUN
crln-23026	35	2	ap	ap	PROPN
crln-23026	35	3	p	p	PROPN
crln-23026	35	4	aren	aren	ADP
crln-23026	35	5	t	t	PROPN
crln-23026	35	6	20	20	NUM
crln-23026	35	7	years	year	NOUN
crln-23026	35	8	ago	ago	ADV
crln-23026	35	9	:	:	PUNCT
crln-23026	35	10	“	"	PUNCT
crln-23026	35	11	in	in	ADP
crln-23026	35	12	the	the	DET
crln-23026	35	13	1960s	1960	NOUN
crln-23026	35	14	a	a	DET
crln-23026	35	15	rt	rt	PROPN
crln-23026	35	16	over	over	ADP
crln-23026	35	17	-	-	PUNCT
crln-23026	35	18	valuations	valuation	NOUN
crln-23026	35	19	w	w	PROPN
crln-23026	35	20	ere	ere	NOUN
crln-23026	35	21	so	so	ADV
crln-23026	35	22	serious	serious	ADJ
crln-23026	35	23	th	th	X
crln-23026	35	24	a	a	DET
crln-23026	35	25	t	t	NOUN
crln-23026	35	26	th	th	X
crln-23026	35	27	e	e	NOUN
crln-23026	35	28	art	art	NOUN
crln-23026	35	29	w	w	PROPN
crln-23026	35	30	orld	orld	PROPN
crln-23026	35	31	realized	realize	VERB
crln-23026	35	32	th	th	PRON
crln-23026	35	33	a	a	DET
crln-23026	35	34	t	t	NOUN
crln-23026	35	35	congress	congress	PROPN
crln-23026	35	36	m	m	VERB
crln-23026	35	37	ight	ight	ADJ
crln-23026	35	38	lim	lim	NOUN
crln-23026	35	39	it	it	PRON
crln-23026	35	40	th	th	X
crln-23026	35	41	e	e	NOUN
crln-23026	35	42	tax	tax	NOUN
crln-23026	35	43	deductions	deduction	NOUN
crln-23026	35	44	for	for	ADP
crln-23026	35	45	charitable	charitable	ADJ
crln-23026	35	46	donations	donation	NOUN
crln-23026	35	47	.	.	PUNCT
crln-23026	36	1	w	w	PROPN
crln-23026	36	2	ith	ith	PROPN
crln-23026	36	3	less	less	ADJ
crln-23026	36	4	incentive	incentive	NOUN
crln-23026	36	5	for	for	SCONJ
crln-23026	36	6	people	people	NOUN
crln-23026	36	7	to	to	PART
crln-23026	36	8	give	give	VERB
crln-23026	36	9	a	a	DET
crln-23026	36	10	rt	rt	PROPN
crln-23026	36	11	objects	object	NOUN
crln-23026	36	12	aw	aw	INTJ
crln-23026	36	13	ay	ay	INTJ
crln-23026	36	14	,	,	PUNCT
crln-23026	36	15	few	few	ADJ
crln-23026	36	16	er	er	INTJ
crln-23026	36	17	objects	object	NOUN
crln-23026	36	18	w	w	NOUN
crln-23026	36	19	ould	ould	AUX
crln-23026	36	20	be	be	AUX
crln-23026	36	21	bought	buy	VERB
crln-23026	36	22	and	and	CCONJ
crln-23026	36	23	donated	donate	VERB
crln-23026	36	24	.	.	PUNCT
crln-23026	37	1	as	as	ADP
crln-23026	37	2	a	a	DET
crln-23026	37	3	result	result	NOUN
crln-23026	37	4	,	,	PUNCT
crln-23026	37	5	the	the	DET
crln-23026	37	6	irs	irs	PROPN
crln-23026	37	7	got	get	VERB
crln-23026	37	8	together	together	ADV
crln-23026	37	9	w	w	ADP
crln-23026	37	10	ith	ith	PROPN
crln-23026	37	11	a	a	DET
crln-23026	37	12	rt	rt	PROPN
crln-23026	37	13	dealers	dealer	NOUN
crln-23026	37	14	and	and	CCONJ
crln-23026	37	15	m	m	PROPN
crln-23026	37	16	useum	useum	NOUN
crln-23026	37	17	officials	official	NOUN
crln-23026	37	18	to	to	PART
crln-23026	37	19	develop	develop	VERB
crln-23026	37	20	a	a	DET
crln-23026	37	21	system	system	NOUN
crln-23026	37	22	to	to	PART
crln-23026	37	23	m	m	AUX
crln-23026	37	24	oni­	oni­	VERB
crln-23026	37	25	to	to	ADP
crln-23026	37	26	r	r	PROPN
crln-23026	37	27	v	v	NUM
crln-23026	37	28	alu	alu	NOUN
crln-23026	37	29	e	e	PROPN
crln-23026	37	30	s.	s.	PROPN
crln-23026	37	31	t	t	PROPN
crln-23026	37	32	h	h	NOUN
crln-23026	38	1	e	e	NOUN
crln-23026	38	2	c	c	NOUN
crln-23026	38	3	o	o	X
crln-23026	38	4	m	m	VERB
crln-23026	38	5	m	m	VERB
crln-23026	38	6	is	be	AUX
crln-23026	38	7	s	s	PROPN
crln-23026	38	8	io	io	X
crln-23026	38	9	n	n	ADP
crln-23026	39	1	e	e	NOUN
crln-23026	39	2	r	r	X
crln-23026	39	3	’s	’s	NOUN
crln-23026	39	4	a	a	DET
crln-23026	39	5	rt	rt	PROPN
crln-23026	39	6	a	a	DET
crln-23026	39	7	dvisory	dvisory	ADJ
crln-23026	39	8	panel	panel	NOUN
crln-23026	39	9	,	,	PUNCT
crln-23026	39	10	established	establish	VERB
crln-23026	39	11	in	in	ADP
crln-23026	39	12	1968	1968	NUM
crln-23026	39	13	,	,	PUNCT
crln-23026	39	14	was	be	AUX
crln-23026	39	15	the	the	DET
crln-23026	39	16	resu	resu	PROPN
crln-23026	39	17	lt	lt	PROPN
crln-23026	39	18	.	.	PROPN
crln-23026	39	19	”2	”2	PUNCT
crln-23026	40	1	in	in	ADP
crln-23026	40	2	n	n	DET
crln-23026	40	3	o­	o­	NOUN
crln-23026	40	4	vem	vem	X
crln-23026	40	5	ber	ber	PROPN
crln-23026	40	6	1980	1980	NUM
crln-23026	40	7	the	the	DET
crln-23026	40	8	art	art	NOUN
crln-23026	40	9	p	p	PROPN
crln-23026	40	10	rin	rin	PROPN
crln-23026	40	11	t	t	PROPN
crln-23026	40	12	advisory	advisory	ADJ
crln-23026	40	13	panel	panel	NOUN
crln-23026	40	14	was	be	AUX
crln-23026	40	15	a	a	DET
crln-23026	40	16	u	u	NOUN
crln-23026	40	17	­	­	NUM
crln-23026	40	18	thorized	thorize	VERB
crln-23026	40	19	to	to	PART
crln-23026	40	20	deal	deal	VERB
crln-23026	40	21	w	w	PROPN
crln-23026	40	22	ith	ith	PROPN
crln-23026	40	23	abusive	abusive	ADJ
crln-23026	40	24	tax	tax	NOUN
crln-23026	40	25	shelters	shelter	NOUN
crln-23026	40	26	in	in	ADP
crln-23026	40	27	the	the	DET
crln-23026	40	28	area	area	NOUN
crln-23026	40	29	of	of	ADP
crln-23026	40	30	m	m	PROPN
crln-23026	40	31	ultiple	ultiple	NOUN
crln-23026	40	32	a	a	DET
crln-23026	40	33	rt	rt	PROPN
crln-23026	40	34	works	work	NOUN
crln-23026	40	35	(	(	PUNCT
crln-23026	40	36	prints	print	NOUN
crln-23026	40	37	)	)	PUNCT
crln-23026	40	38	.	.	PUNCT
crln-23026	41	1	t	t	PROPN
crln-23026	41	2	he	he	PRON
crln-23026	41	3	latest	latest	ADV
crln-23026	41	4	de­	de­	VERB
crln-23026	41	5	velopm	velopm	PROPN
crln-23026	41	6	ent	ent	PROPN
crln-23026	41	7	,	,	PUNCT
crln-23026	41	8	in	in	ADP
crln-23026	41	9	june	june	PROPN
crln-23026	41	10	1984	1984	NUM
crln-23026	41	11	,	,	PUNCT
crln-23026	41	12	was	be	AUX
crln-23026	41	13	the	the	DET
crln-23026	41	14	expansion	expansion	NOUN
crln-23026	41	15	of	of	ADP
crln-23026	41	16	the	the	DET
crln-23026	41	17	original	original	ADJ
crln-23026	41	18	art	art	NOUN
crln-23026	41	19	advisory	advisory	ADJ
crln-23026	41	20	panel	panel	NOUN
crln-23026	41	21	from	from	ADP
crln-23026	41	22	its	its	PRON
crln-23026	41	23	original	original	ADJ
crln-23026	41	24	12	12	NUM
crln-23026	41	25	m	m	NOUN
crln-23026	41	26	em	em	PRON
crln-23026	41	27	bers	ber	VERB
crln-23026	41	28	to	to	ADP
crln-23026	41	29	22	22	NUM
crln-23026	41	30	in	in	ADP
crln-23026	41	31	order	order	NOUN
crln-23026	41	32	to	to	PART
crln-23026	41	33	deal	deal	VERB
crln-23026	41	34	w	w	PROPN
crln-23026	41	35	ith	ith	PROPN
crln-23026	41	36	prim	prim	ADJ
crln-23026	41	37	itive	itive	ADJ
crln-23026	41	38	and	and	CCONJ
crln-23026	41	39	oriental	oriental	ADJ
crln-23026	41	40	art	art	NOUN
crln-23026	41	41	.	.	PUNCT
crln-23026	42	1	these	these	DET
crln-23026	42	2	tw	tw	X
crln-23026	42	3	o	o	NOUN
crln-23026	42	4	panels	panel	NOUN
crln-23026	42	5	are	be	AUX
crln-23026	42	6	supported	support	VERB
crln-23026	42	7	by	by	ADP
crln-23026	42	8	the	the	DET
crln-23026	42	9	art	art	NOUN
crln-23026	42	10	v	v	ADP
crln-23026	42	11	aluation	aluation	NOUN
crln-23026	42	12	g	g	PROPN
crln-23026	42	13	roup	roup	NOUN
crln-23026	42	14	in	in	ADP
crln-23026	42	15	the	the	DET
crln-23026	42	16	n	n	DET
crln-23026	42	17	ational	ational	ADJ
crln-23026	42	18	office	office	NOUN
crln-23026	42	19	of	of	ADP
crln-23026	42	20	the	the	DET
crln-23026	42	21	irs	irs	PROPN
crln-23026	42	22	.	.	PUNCT
crln-23026	43	1	panel	panel	NOUN
crln-23026	43	2	m	m	VERB
crln-23026	43	3	em	em	PROPN
crln-23026	43	4	bers	ber	NOUN
crln-23026	43	5	include	include	VERB
crln-23026	43	6	a	a	DET
crln-23026	43	7	rt	rt	NOUN
crln-23026	43	8	and	and	CCONJ
crln-23026	43	9	p	p	PROPN
crln-23026	43	10	rin	rin	PROPN
crln-23026	43	11	t	t	PROPN
crln-23026	43	12	dealers	dealer	NOUN
crln-23026	43	13	,	,	PUNCT
crln-23026	43	14	m	m	VERB
crln-23026	43	15	u	u	NOUN
crln-23026	43	16	seu	seu	NOUN
crln-23026	43	17	m	m	PROPN
crln-23026	43	18	d	d	NOUN
crln-23026	43	19	ire	ire	ADJ
crln-23026	43	20	c	c	NOUN
crln-23026	43	21	to	to	PART
crln-23026	43	22	rs	rs	VERB
crln-23026	43	23	,	,	PUNCT
crln-23026	44	1	c	c	NOUN
crln-23026	44	2	u	u	NOUN
crln-23026	44	3	r	r	VERB
crln-23026	44	4	a	a	PRON
crln-23026	44	5	to	to	AUX
crln-23026	44	6	rs	rs	NOUN
crln-23026	44	7	,	,	PUNCT
crln-23026	44	8	p	p	X
crln-23026	44	9	u	u	X
crln-23026	44	10	b	b	X
crln-23026	44	11	lis	lis	PROPN
crln-23026	44	12	h	h	NOUN
crln-23026	44	13	e	e	NOUN
crln-23026	44	14	rs	rs	NOUN
crln-23026	44	15	,	,	PUNCT
crln-23026	44	16	a	a	DET
crln-23026	44	17	n	n	NOUN
crln-23026	44	18	d	d	NOUN
crln-23026	44	19	scholars	scholar	NOUN
crln-23026	44	20	.	.	PUNCT
crln-23026	45	1	they	they	PRON
crln-23026	45	2	m	m	VERB
crln-23026	45	3	eet	eet	X
crln-23026	45	4	tw	tw	PROPN
crln-23026	45	5	ice	ice	NOUN
crln-23026	45	6	a	a	DET
crln-23026	45	7	year	year	NOUN
crln-23026	45	8	in	in	ADP
crln-23026	45	9	w	w	PROPN
crln-23026	45	10	ashington	ashington	PROPN
crln-23026	45	11	,	,	PUNCT
crln-23026	45	12	serve	serve	VERB
crln-23026	45	13	tw	tw	PRON
crln-23026	45	14	o	o	NOUN
crln-23026	45	15	to	to	ADP
crln-23026	45	16	three	three	NUM
crln-23026	45	17	year	year	NOUN
crln-23026	45	18	term	term	NOUN
crln-23026	45	19	s	s	PART
crln-23026	45	20	,	,	PUNCT
crln-23026	45	21	and	and	CCONJ
crln-23026	45	22	are	be	AUX
crln-23026	45	23	not	not	PART
crln-23026	45	24	paid	pay	VERB
crln-23026	45	25	for	for	ADP
crln-23026	45	26	their	their	PRON
crln-23026	45	27	services	service	NOUN
crln-23026	45	28	.	.	PUNCT
crln-23026	46	1	t	t	NOUN
crln-23026	46	2	he	he	PRON
crln-23026	46	3	purpose	purpose	VERB
crln-23026	46	4	of	of	ADP
crln-23026	46	5	th	th	X
crln-23026	46	6	e	e	NOUN
crln-23026	46	7	panels	panel	NOUN
crln-23026	46	8	is	be	AUX
crln-23026	46	9	to	to	PART
crln-23026	46	10	m	m	PROPN
crln-23026	46	11	ake	ake	NOUN
crln-23026	46	12	recom	recom	NOUN
crln-23026	46	13	m	m	VERB
crln-23026	46	14	en­	en­	NOUN
crln-23026	46	15	dations	dation	NOUN
crln-23026	46	16	to	to	ADP
crln-23026	46	17	th	th	X
crln-23026	46	18	e	e	PROPN
crln-23026	46	19	irs	irs	PROPN
crln-23026	46	20	regarding	regard	VERB
crln-23026	46	21	th	th	X
crln-23026	46	22	e	e	NOUN
crln-23026	46	23	acceptability	acceptability	NOUN
crln-23026	46	24	of	of	ADP
crln-23026	46	25	taxpayer	taxpayer	NOUN
crln-23026	46	26	appraisals	appraisal	NOUN
crln-23026	46	27	based	base	VERB
crln-23026	46	28	on	on	ADP
crln-23026	46	29	an	an	DET
crln-23026	46	30	exam	exam	NOUN
crln-23026	46	31	ination	ination	NOUN
crln-23026	46	32	and	and	CCONJ
crln-23026	46	33	discussion	discussion	NOUN
crln-23026	46	34	of	of	ADP
crln-23026	46	35	all	all	PRON
crln-23026	46	36	rele	rele	PROPN
crln-23026	46	37	v	v	ADP
crln-23026	46	38	an	an	DET
crln-23026	46	39	t	t	NOUN
crln-23026	46	40	docum	docum	NOUN
crln-23026	46	41	ents	ent	NOUN
crln-23026	46	42	.	.	PUNCT
crln-23026	47	1	a	a	DET
crln-23026	47	2	fter	fter	NOUN
crln-23026	47	3	th	th	X
crln-23026	47	4	e	e	NOUN
crln-23026	47	5	2k	2k	NOUN
crln-23026	47	6	aren	aren	ADP
crln-23026	47	7	c	c	PROPN
crln-23026	47	8	arolan	arolan	NOUN
crln-23026	47	9	,	,	PUNCT
crln-23026	47	10	“	"	PUNCT
crln-23026	47	11	d	d	X
crln-23026	47	12	ocum	ocum	NOUN
crln-23026	47	13	enting	ente	VERB
crln-23026	47	14	art	art	NOUN
crln-23026	47	15	appraisals	appraisal	NOUN
crln-23026	47	16	for	for	ADP
crln-23026	47	17	f	f	PROPN
crln-23026	47	18	ederal	ederal	PROPN
crln-23026	47	19	incom	incom	PROPN
crln-23026	47	20	e	e	PROPN
crln-23026	47	21	tax	tax	NOUN
crln-23026	47	22	purposes	purpose	NOUN
crln-23026	47	23	—	—	PUNCT
crln-23026	47	24	estates	estate	NOUN
crln-23026	47	25	,	,	PUNCT
crln-23026	47	26	gifts	gift	NOUN
crln-23026	47	27	and	and	CCONJ
crln-23026	47	28	incom	incom	PROPN
crln-23026	47	29	e	e	PROPN
crln-23026	47	30	tax	tax	NOUN
crln-23026	47	31	;	;	PUNCT
crln-23026	47	32	art	art	NOUN
crln-23026	47	33	tax	tax	NOUN
crln-23026	47	34	shelter	shelter	NOUN
crln-23026	47	35	problem	problem	NOUN
crln-23026	47	36	s.	s.	PROPN
crln-23026	47	37	”	"	PUNCT
crln-23026	47	38	in	in	ADP
crln-23026	47	39	representing	represent	VERB
crln-23026	47	40	artists	artist	NOUN
crln-23026	47	41	,	,	PUNCT
crln-23026	47	42	collectors	collector	NOUN
crln-23026	47	43	,	,	PUNCT
crln-23026	47	44	and	and	CCONJ
crln-23026	47	45	dealers	dealer	NOUN
crln-23026	47	46	1983	1983	NUM
crln-23026	47	47	(	(	PUNCT
crln-23026	47	48	new	new	PROPN
crln-23026	47	49	york	york	PROPN
crln-23026	47	50	:	:	PUNCT
crln-23026	47	51	practicing	practice	VERB
crln-23026	47	52	l	l	PROPN
crln-23026	47	53	aw	aw	INTJ
crln-23026	47	54	institute	institute	NOUN
crln-23026	47	55	,	,	PUNCT
crln-23026	47	56	1983	1983	NUM
crln-23026	47	57	)	)	PUNCT
crln-23026	47	58	,	,	PUNCT
crln-23026	47	59	p.472	p.472	NOUN
crln-23026	47	60	.	.	PUNCT
crln-23026	48	1	panel	panel	NOUN
crln-23026	48	2	m	m	PROPN
crln-23026	48	3	eetings	eeting	NOUN
crln-23026	48	4	,	,	PUNCT
crln-23026	48	5	th	th	X
crln-23026	48	6	e	e	NOUN
crln-23026	48	7	n	n	CCONJ
crln-23026	48	8	ational	ational	PROPN
crln-23026	48	9	office	office	NOUN
crln-23026	48	10	a	a	DET
crln-23026	48	11	rt	rt	PROPN
crln-23026	48	12	appraisers	appraiser	NOUN
crln-23026	48	13	p	p	NOUN
crln-23026	48	14	rep	rep	NOUN
crln-23026	48	15	are	be	AUX
crln-23026	48	16	valuation	valuation	NOUN
crln-23026	48	17	reports	report	NOUN
crln-23026	48	18	on	on	ADP
crln-23026	48	19	the	the	DET
crln-23026	48	20	rejected	reject	VERB
crln-23026	48	21	apprais­	apprais­	PROPN
crln-23026	48	22	als	als	NOUN
crln-23026	48	23	an	an	DET
crln-23026	48	24	d	d	NOUN
crln-23026	48	25	taxpayers	taxpayer	NOUN
crln-23026	48	26	are	be	AUX
crln-23026	48	27	notified	notify	VERB
crln-23026	48	28	of	of	ADP
crln-23026	48	29	th	th	X
crln-23026	48	30	e	e	X
crln-23026	48	31	ir	ir	PROPN
crln-23026	48	32	findings	finding	VERB
crln-23026	48	33	through	through	ADP
crln-23026	48	34	th	th	X
crln-23026	48	35	e	e	X
crln-23026	48	36	d	d	X
crln-23026	48	37	istrict	istrict	NOUN
crln-23026	48	38	office	office	NOUN
crln-23026	48	39	.	.	PUNCT
crln-23026	49	1	all	all	DET
crln-23026	49	2	appraisals	appraisal	NOUN
crln-23026	49	3	of	of	ADP
crln-23026	49	4	a	a	DET
crln-23026	49	5	rt	rt	PROPN
crln-23026	49	6	w	w	PROPN
crln-23026	49	7	ith	ith	PROPN
crln-23026	49	8	a	a	DET
crln-23026	49	9	claim	claim	NOUN
crln-23026	49	10	ed	ed	NOUN
crln-23026	49	11	value	value	NOUN
crln-23026	49	12	of	of	ADP
crln-23026	49	13	$	$	SYM
crln-23026	49	14	20,000	20,000	NUM
crln-23026	49	15	or	or	CCONJ
crln-23026	49	16	m	m	PRON
crln-23026	49	17	ore	ore	NOUN
crln-23026	49	18	are	be	AUX
crln-23026	49	19	autom	autom	PROPN
crln-23026	49	20	atically	atically	ADV
crln-23026	49	21	referred	refer	VERB
crln-23026	49	22	to	to	ADP
crln-23026	49	23	the	the	DET
crln-23026	49	24	a	a	DET
crln-23026	49	25	p	p	X
crln-23026	49	26	p	p	X
crln-23026	49	27	ro	ro	X
crln-23026	49	28	p	p	NOUN
crln-23026	49	29	riate	riate	ADJ
crln-23026	49	30	panel	panel	NOUN
crln-23026	49	31	.	.	PUNCT
crln-23026	50	1	a	a	DET
crln-23026	50	2	ppraisal	ppraisal	ADJ
crln-23026	50	3	values	value	NOUN
crln-23026	50	4	norm	norm	NOUN
crln-23026	50	5	ally	ally	NOUN
crln-23026	50	6	are	be	AUX
crln-23026	50	7	in	in	ADP
crln-23026	50	8	th	th	X
crln-23026	50	9	e	e	NOUN
crln-23026	50	10	five	five	NUM
crln-23026	50	11	to	to	PART
crln-23026	50	12	six	six	NUM
crln-23026	50	13	figure	figure	NOUN
crln-23026	50	14	range	range	NOUN
crln-23026	50	15	.	.	PUNCT
crln-23026	51	1	in	in	ADP
crln-23026	51	2	1982	1982	NUM
crln-23026	51	3	(	(	PUNCT
crln-23026	51	4	the	the	DET
crln-23026	51	5	latest	late	ADJ
crln-23026	51	6	more	more	ADV
crln-23026	51	7	stringent	stringent	ADJ
crln-23026	51	8	rules	rule	NOUN
crln-23026	51	9	govern	govern	VERB
crln-23026	51	10	donors	donor	NOUN
crln-23026	51	11	’	’	PART
crln-23026	51	12	activities	activity	NOUN
crln-23026	51	13	.	.	PUNCT
crln-23026	52	1	available	available	ADJ
crln-23026	52	2	figures	figure	NOUN
crln-23026	52	3	)	)	PUNCT
crln-23026	53	1	th	th	X
crln-23026	53	2	e	e	ADP
crln-23026	53	3	art	art	NOUN
crln-23026	53	4	advisory	advisory	ADJ
crln-23026	53	5	panel	panel	NOUN
crln-23026	53	6	reviewed	review	VERB
crln-23026	53	7	727	727	NUM
crln-23026	53	8	items	item	NOUN
crln-23026	53	9	w	w	ADP
crln-23026	53	10	ith	ith	PROPN
crln-23026	53	11	an	an	DET
crln-23026	53	12	aggregate	aggregate	ADJ
crln-23026	53	13	taxpayer	taxpayer	NOUN
crln-23026	53	14	valuation	valuation	NOUN
crln-23026	53	15	of	of	ADP
crln-23026	53	16	$	$	SYM
crln-23026	53	17	84	84	NUM
crln-23026	53	18	m	m	NOUN
crln-23026	53	19	illion	illion	NOUN
crln-23026	53	20	.	.	PUNCT
crln-23026	54	1	t	t	PROPN
crln-23026	54	2	he	he	PRON
crln-23026	54	3	panelists	panelist	NOUN
crln-23026	54	4	recom	recom	NOUN
crln-23026	54	5	m	m	AUX
crln-23026	54	6	ended	end	VERB
crln-23026	54	7	adjust­	adjust­	ADV
crln-23026	54	8	m	m	VERB
crln-23026	54	9	ents	ent	NOUN
crln-23026	54	10	of	of	ADP
crln-23026	54	11	approxim	approxim	NOUN
crln-23026	54	12	ately	ately	ADV
crln-23026	54	13	$	$	SYM
crln-23026	54	14	15	15	NUM
crln-23026	54	15	m	m	NOUN
crln-23026	54	16	illion	illion	NOUN
crln-23026	54	17	,	,	PUNCT
crln-23026	54	18	am	be	AUX
crln-23026	54	19	ounting	ounte	VERB
crln-23026	54	20	to	to	ADP
crln-23026	54	21	a	a	DET
crln-23026	54	22	n	n	NUM
crln-23026	54	23	11	11	NUM
crln-23026	54	24	%	%	NOUN
crln-23026	54	25	r	r	NOUN
crln-23026	54	26	e	e	NOUN
crln-23026	54	27	d	d	X
crln-23026	54	28	u	u	X
crln-23026	54	29	c	c	PROPN
crln-23026	54	30	tio	tio	NOUN
crln-23026	54	31	n	n	PROPN
crln-23026	54	32	of	of	ADP
crln-23026	54	33	c	c	PROPN
crln-23026	54	34	h	h	NOUN
crln-23026	54	35	a	a	DET
crln-23026	54	36	r	r	NOUN
crln-23026	54	37	ita	ita	PROPN
crln-23026	54	38	b	b	X
crln-23026	54	39	le	le	X
crln-23026	54	40	c	c	NOUN
crln-23026	54	41	o	o	PROPN
crln-23026	54	42	n	n	CCONJ
crln-23026	54	43	tr	tr	VERB
crln-23026	54	44	ib	ib	NOUN
crln-23026	54	45	u	u	NOUN
crln-23026	54	46	tio	tio	NOUN
crln-23026	54	47	n	n	PRON
crln-23026	54	48	claims	claim	NOUN
crln-23026	54	49	and	and	CCONJ
crln-23026	54	50	28	28	NUM
crln-23026	54	51	%	%	NOUN
crln-23026	54	52	increase	increase	NOUN
crln-23026	54	53	of	of	ADP
crln-23026	54	54	estate	estate	NOUN
crln-23026	54	55	and	and	CCONJ
crln-23026	54	56	gift	gift	NOUN
crln-23026	54	57	apprais­	apprais­	PROPN
crln-23026	54	58	als	als	NOUN
crln-23026	54	59	.	.	PUNCT
crln-23026	55	1	from	from	ADP
crln-23026	55	2	1980	1980	NUM
crln-23026	55	3	to	to	ADP
crln-23026	55	4	1983	1983	NUM
crln-23026	55	5	th	th	X
crln-23026	55	6	e	e	PROPN
crln-23026	55	7	art	art	NOUN
crln-23026	55	8	p	p	PROPN
crln-23026	55	9	rin	rin	PROPN
crln-23026	55	10	t	t	PROPN
crln-23026	55	11	panel	panel	PROPN
crln-23026	55	12	evalu­	evalu­	PROPN
crln-23026	55	13	ated	ate	VERB
crln-23026	55	14	approxim	approxim	NOUN
crln-23026	55	15	ately	ately	ADV
crln-23026	55	16	1,030	1,030	NUM
crln-23026	55	17	p	p	NOUN
crln-23026	55	18	rin	rin	PROPN
crln-23026	55	19	t	t	PROPN
crln-23026	55	20	images	image	NOUN
crln-23026	55	21	w	w	ADP
crln-23026	55	22	ith	ith	PROPN
crln-23026	55	23	an	an	DET
crln-23026	55	24	ag­	ag­	PUNCT
crln-23026	55	25	gregate	gregate	ADJ
crln-23026	55	26	taxpayer	taxpayer	NOUN
crln-23026	55	27	valuation	valuation	NOUN
crln-23026	55	28	of	of	ADP
crln-23026	55	29	approxim	approxim	NOUN
crln-23026	55	30	ately	ately	ADV
crln-23026	55	31	$	$	SYM
crln-23026	55	32	176	176	NUM
crln-23026	55	33	m	m	NOUN
crln-23026	55	34	illion	illion	NOUN
crln-23026	55	35	.	.	PUNCT
crln-23026	56	1	t	t	PROPN
crln-23026	57	1	he	he	PRON
crln-23026	57	2	p	p	PROPN
crln-23026	57	3	an	an	DET
crln-23026	57	4	el	el	PROPN
crln-23026	57	5	reco	reco	PROPN
crln-23026	57	6	m	m	PROPN
crln-23026	57	7	m	m	VERB
crln-23026	57	8	en	en	PROPN
crln-23026	57	9	d	d	NOUN
crln-23026	57	10	ed	ed	NOUN
crln-23026	57	11	reductions	reduction	NOUN
crln-23026	57	12	of	of	ADP
crln-23026	57	13	$	$	SYM
crln-23026	57	14	174	174	NUM
crln-23026	57	15	m	m	NOUN
crln-23026	57	16	illion	illion	NOUN
crln-23026	57	17	or	or	CCONJ
crln-23026	57	18	99	99	NUM
crln-23026	57	19	%	%	NOUN
crln-23026	57	20	of	of	ADP
crln-23026	57	21	th	th	X
crln-23026	57	22	e	e	NOUN
crln-23026	57	23	total	total	ADJ
crln-23026	57	24	recom	recom	NOUN
crln-23026	57	25	m	m	VERB
crln-23026	57	26	ended	end	VERB
crln-23026	57	27	v	v	ADP
crln-23026	57	28	alu	alu	NOUN
crln-23026	57	29	e.3	e.3	PROPN
crln-23026	57	30	t	t	PROPN
crln-23026	57	31	he	he	PRON
crln-23026	57	32	art	art	NOUN
crln-23026	57	33	advisory	advisory	ADJ
crln-23026	57	34	panels	panel	NOUN
crln-23026	57	35	are	be	AUX
crln-23026	57	36	now	now	ADV
crln-23026	57	37	,	,	PUNCT
crln-23026	57	38	how	how	SCONJ
crln-23026	57	39	ever	ever	ADV
crln-23026	57	40	,	,	PUNCT
crln-23026	57	41	u	u	PROPN
crln-23026	57	42	n	n	PROPN
crln-23026	57	43	­	­	VERB
crln-23026	57	44	der	der	ADJ
crln-23026	57	45	investigation	investigation	NOUN
crln-23026	57	46	by	by	ADP
crln-23026	57	47	th	th	X
crln-23026	57	48	e	e	PROPN
crln-23026	57	49	house	house	PROPN
crln-23026	57	50	g	g	PROPN
crln-23026	57	51	overnm	overnm	PROPN
crln-23026	57	52	ent	ent	PROPN
crln-23026	57	53	activi­	activi­	PROPN
crln-23026	57	54	ties	tie	NOUN
crln-23026	57	55	subcom	subcom	PROPN
crln-23026	57	56	m	m	PROPN
crln-23026	57	57	ittee	ittee	NOUN
crln-23026	57	58	for	for	ADP
crln-23026	57	59	th	th	PRON
crln-23026	57	60	eir	eir	VERB
crln-23026	57	61	nearly	nearly	ADV
crln-23026	57	62	exclusive	exclusive	ADJ
crln-23026	57	63	depen­	depen­	ADP
crln-23026	57	64	dence	dence	NOUN
crln-23026	57	65	on	on	ADP
crln-23026	57	66	appraisers	appraiser	NOUN
crln-23026	57	67	d	d	X
crln-23026	57	68	ra	ra	PROPN
crln-23026	57	69	w	w	PROPN
crln-23026	57	70	n	n	PROPN
crln-23026	57	71	from	from	ADP
crln-23026	57	72	th	th	X
crln-23026	57	73	e	e	NOUN
crln-23026	57	74	art	art	NOUN
crln-23026	57	75	d	d	PROPN
crln-23026	57	76	ealers	ealers	PROPN
crln-23026	57	77	association	association	PROPN
crln-23026	57	78	of	of	ADP
crln-23026	57	79	am	am	PROPN
crln-23026	57	80	erica	erica	PROPN
crln-23026	57	81	(	(	PUNCT
crln-23026	57	82	adaa	adaa	NOUN
crln-23026	57	83	)	)	PUNCT
crln-23026	57	84	.	.	PUNCT
crln-23026	58	1	form	form	PROPN
crln-23026	58	2	ed	ed	NOUN
crln-23026	58	3	in	in	ADP
crln-23026	58	4	1962	1962	NUM
crln-23026	58	5	,	,	PUNCT
crln-23026	58	6	the	the	DET
crln-23026	58	7	adaa	adaa	NOUN
crln-23026	58	8	has	have	AUX
crln-23026	58	9	been	be	AUX
crln-23026	58	10	doing	do	VERB
crln-23026	58	11	appraisals	appraisal	NOUN
crln-23026	58	12	since	since	SCONJ
crln-23026	58	13	its	its	PRON
crln-23026	58	14	incep­	incep­	ADJ
crln-23026	58	15	tion	tion	NOUN
crln-23026	58	16	,	,	PUNCT
crln-23026	58	17	and	and	CCONJ
crln-23026	58	18	w	w	NOUN
crln-23026	58	19	hile	hile	NOUN
crln-23026	58	20	some	some	PRON
crln-23026	58	21	have	have	AUX
crln-23026	58	22	been	be	AUX
crln-23026	58	23	questioned	question	VERB
crln-23026	58	24	by	by	ADP
crln-23026	58	25	the	the	DET
crln-23026	58	26	irs	irs	PROPN
crln-23026	58	27	,	,	PUNCT
crln-23026	58	28	few	few	ADJ
crln-23026	58	29	if	if	SCONJ
crln-23026	58	30	any	any	PRON
crln-23026	58	31	have	have	AUX
crln-23026	58	32	been	be	AUX
crln-23026	58	33	challenged	challenge	VERB
crln-23026	58	34	successfully	successfully	ADV
crln-23026	58	35	.	.	PUNCT
crln-23026	59	1	t	t	PROPN
crln-23026	59	2	he	he	PRON
crln-23026	59	3	subcom	subcom	PROPN
crln-23026	59	4	m	m	PROPN
crln-23026	59	5	ittee	ittee	NOUN
crln-23026	59	6	is	be	AUX
crln-23026	59	7	concerned	concerned	ADJ
crln-23026	59	8	about	about	ADP
crln-23026	59	9	the	the	DET
crln-23026	59	10	possible	possible	ADJ
crln-23026	59	11	conflict	conflict	NOUN
crln-23026	59	12	of	of	ADP
crln-23026	59	13	interest	interest	NOUN
crln-23026	60	1	w	w	ADP
crln-23026	60	2	hen	hen	PROPN
crln-23026	60	3	irs	irs	PROPN
crln-23026	60	4	panel	panel	NOUN
crln-23026	60	5	m	m	VERB
crln-23026	60	6	em	em	PROPN
crln-23026	60	7	bers	ber	NOUN
crln-23026	60	8	(	(	PUNCT
crln-23026	60	9	i.e.	i.e.	X
crln-23026	60	10	,	,	PUNCT
crln-23026	60	11	adaa	adaa	NOUN
crln-23026	60	12	members	member	NOUN
crln-23026	60	13	)	)	PUNCT
crln-23026	60	14	are	be	AUX
crln-23026	60	15	evaluating	evaluate	VERB
crln-23026	60	16	appraisals	appraisal	NOUN
crln-23026	60	17	re	re	VERB
crln-23026	60	18	n	n	PRON
crln-23026	60	19	­	­	VERB
crln-23026	60	20	dered	dere	VERB
crln-23026	60	21	by	by	ADP
crln-23026	60	22	other	other	ADJ
crln-23026	60	23	adaa	adaa	NOUN
crln-23026	60	24	m	m	VERB
crln-23026	60	25	em	em	PRON
crln-23026	60	26	bers	ber	NOUN
crln-23026	60	27	.	.	PUNCT
crln-23026	61	1	i	i	PRON
crln-23026	61	2	t	t	PROPN
crln-23026	61	3	has	have	AUX
crln-23026	61	4	been	be	AUX
crln-23026	61	5	re­	re­	AUX
crln-23026	61	6	ported	port	VERB
crln-23026	61	7	th	th	ADP
crln-23026	61	8	a	a	DET
crln-23026	61	9	t	t	NOUN
crln-23026	61	10	suggestions	suggestion	NOUN
crln-23026	61	11	for	for	ADP
crln-23026	61	12	reform	reform	NOUN
crln-23026	61	13	will	will	AUX
crln-23026	61	14	be	be	AUX
crln-23026	61	15	fo	fo	ADP
crln-23026	61	16	rth	rth	ADJ
crln-23026	61	17	­	­	NOUN
crln-23026	61	18	com	com	NOUN
crln-23026	61	19	ing	ing	NOUN
crln-23026	61	20	in	in	ADP
crln-23026	61	21	th	th	X
crln-23026	61	22	e	e	X
crln-23026	61	23	subcom	subcom	PROPN
crln-23026	61	24	m	m	PROPN
crln-23026	61	25	ittee	ittee	PROPN
crln-23026	61	26	’s	’s	PART
crln-23026	62	1	re	re	NOUN
crln-23026	62	2	p	p	NOUN
crln-23026	62	3	o	o	X
crln-23026	63	1	rt.4	rt.4	PROPN
crln-23026	63	2	it	it	PRON
crln-23026	63	3	is	be	AUX
crln-23026	63	4	i	i	PRON
crln-23026	63	5	m	m	PROPN
crln-23026	63	6	p	p	NOUN
crln-23026	63	7	o	o	PROPN
crln-23026	63	8	rtan	rtan	PROPN
crln-23026	63	9	t	t	PROPN
crln-23026	63	10	to	to	PART
crln-23026	63	11	note	note	VERB
crln-23026	63	12	th	th	X
crln-23026	63	13	a	a	DET
crln-23026	63	14	t	t	NOUN
crln-23026	63	15	the	the	DET
crln-23026	63	16	irs	irs	PROPN
crln-23026	63	17	has	have	VERB
crln-23026	63	18	no	no	DET
crln-23026	63	19	plans	plan	NOUN
crln-23026	63	20	for	for	ADP
crln-23026	63	21	an	an	DET
crln-23026	63	22	advisory	advisory	ADJ
crln-23026	63	23	panel	panel	NOUN
crln-23026	63	24	for	for	ADP
crln-23026	63	25	books	book	NOUN
crln-23026	63	26	and	and	CCONJ
crln-23026	63	27	archives	archive	NOUN
crln-23026	63	28	b	b	X
crln-23026	63	29	e­	e­	VERB
crln-23026	63	30	cause	cause	VERB
crln-23026	63	31	abuse	abuse	NOUN
crln-23026	63	32	in	in	ADP
crln-23026	63	33	th	th	NUM
crln-23026	63	34	e	e	NOUN
crln-23026	63	35	evaluation	evaluation	NOUN
crln-23026	63	36	of	of	ADP
crln-23026	63	37	these	these	DET
crln-23026	63	38	kinds	kind	NOUN
crln-23026	63	39	of	of	ADP
crln-23026	63	40	m	m	PROPN
crln-23026	63	41	a	a	DET
crln-23026	63	42	­	­	NUM
crln-23026	63	43	terials	terial	NOUN
crln-23026	63	44	is	be	AUX
crln-23026	63	45	not	not	PART
crln-23026	63	46	sufficient	sufficient	ADJ
crln-23026	63	47	to	to	PART
crln-23026	63	48	w	w	VERB
crln-23026	63	49	a	a	DET
crln-23026	63	50	rra	rra	NOUN
crln-23026	63	51	n	n	ADP
crln-23026	63	52	t	t	NOUN
crln-23026	63	53	such	such	DET
crln-23026	63	54	a	a	DET
crln-23026	63	55	panel	panel	NOUN
crln-23026	63	56	.	.	PUNCT
crln-23026	64	1	appraisals	appraisal	NOUN
crln-23026	64	2	and	and	CCONJ
crln-23026	64	3	irs	irs	PROPN
crln-23026	64	4	regulations	regulation	NOUN
crln-23026	64	5	t	t	PROPN
crln-23026	64	6	he	he	PRON
crln-23026	64	7	basis	basis	NOUN
crln-23026	64	8	of	of	ADP
crln-23026	64	9	the	the	DET
crln-23026	64	10	irs	irs	PROPN
crln-23026	64	11	regulations	regulation	NOUN
crln-23026	64	12	is	be	AUX
crln-23026	64	13	r	r	NOUN
crln-23026	64	14	evenue	evenue	ADJ
crln-23026	64	15	pro­	pro­	PROPN
crln-23026	64	16	cedure	cedure	NOUN
crln-23026	64	17	66	66	NUM
crln-23026	64	18	-	-	SYM
crln-23026	64	19	495	495	NUM
crln-23026	64	20	from	from	ADP
crln-23026	64	21	th	th	NUM
crln-23026	64	22	e	e	NOUN
crln-23026	64	23	in	in	ADP
crln-23026	64	24	te	te	PROPN
crln-23026	64	25	rn	rn	PROPN
crln-23026	64	26	a	a	DET
crln-23026	64	27	l	l	NOUN
crln-23026	64	28	revenue	revenue	NOUN
crln-23026	64	29	code	code	NOUN
crln-23026	64	30	of	of	ADP
crln-23026	64	31	1954	1954	NUM
crln-23026	64	32	,	,	PUNCT
crln-23026	64	33	w	w	ADP
crln-23026	64	34	here	here	ADV
crln-23026	64	35	“	"	PUNCT
crln-23026	64	36	f	f	PROPN
crln-23026	64	37	air	air	PROPN
crln-23026	64	38	m	m	PROPN
crln-23026	64	39	arket	arket	NOUN
crln-23026	64	40	v	v	X
crln-23026	64	41	alue	alue	NOUN
crln-23026	64	42	”	"	PUNCT
crln-23026	64	43	is	be	AUX
crln-23026	64	44	defined	define	VERB
crln-23026	64	45	as	as	ADP
crln-23026	64	46	“	"	PUNCT
crln-23026	64	47	the	the	DET
crln-23026	64	48	3c	3c	NUM
crln-23026	64	49	arolan	arolan	NOUN
crln-23026	64	50	,	,	PUNCT
crln-23026	64	51	ib	ib	PROPN
crln-23026	64	52	i	i	PROPN
crln-23026	64	53	d	d	PROPN
crln-23026	64	54	.	.	PUNCT
crln-23026	64	55	,	,	PUNCT
crln-23026	64	56	p.476	p.476	NOUN
crln-23026	64	57	.	.	PUNCT
crln-23026	65	1	4“w	4“w	NOUN
crln-23026	65	2	hen	hen	NOUN
crln-23026	65	3	appraisers	appraiser	NOUN
crln-23026	65	4	c	c	PROPN
crln-23026	65	5	ollide	ollide	ADV
crln-23026	65	6	,	,	PUNCT
crln-23026	65	7	”	"	PUNCT
crln-23026	65	8	a	a	DET
crln-23026	65	9	rt	rt	PROPN
crln-23026	65	10	&	&	CCONJ
crln-23026	65	11	a	a	DET
crln-23026	65	12	u	u	NOUN
crln-23026	65	13	ctio	ctio	NOUN
crln-23026	65	14	n	n	PROPN
crln-23026	65	15	,	,	PUNCT
crln-23026	65	16	ju	ju	PROPN
crln-23026	65	17	­	­	NOUN
crln-23026	65	18	ly	ly	PROPN
crln-23026	65	19	/	/	SYM
crln-23026	65	20	august	august	PROPN
crln-23026	65	21	1984	1984	NUM
crln-23026	65	22	.	.	PUNCT
crln-23026	66	1	5internal	5internal	ADJ
crln-23026	66	2	r	r	NOUN
crln-23026	66	3	evenue	evenue	NOUN
crln-23026	66	4	service	service	NOUN
crln-23026	66	5	guidelines	guideline	NOUN
crln-23026	66	6	fo	fo	ADP
crln-23026	66	7	r	r	NOUN
crln-23026	66	8	a	a	DET
crln-23026	66	9	p	p	NOUN
crln-23026	66	10	­	­	NUM
crln-23026	66	11	praisals	praisal	NOUN
crln-23026	67	1	o	o	NOUN
crln-23026	67	2	f	f	PROPN
crln-23026	68	1	d	d	X
crln-23026	68	2	onated	onated	ADJ
crln-23026	68	3	properties	property	NOUN
crln-23026	68	4	;	;	PUNCT
crln-23026	68	5	r	r	NOUN
crln-23026	68	6	evenue	evenue	ADJ
crln-23026	68	7	procedure	procedure	NOUN
crln-23026	68	8	66	66	NUM
crln-23026	68	9	-	-	SYM
crln-23026	68	10	49	49	NUM
crln-23026	68	11	in	in	ADP
crln-23026	68	12	internal	internal	ADJ
crln-23026	68	13	r	r	NOUN
crln-23026	68	14	evenue	evenue	NOUN
crln-23026	68	15	r	r	NOUN
crln-23026	68	16	ulletin	ulletin	NOUN
crln-23026	68	17	(	(	PUNCT
crln-23026	68	18	july	july	PROPN
crln-23026	68	19	-	-	PROPN
crln-23026	68	20	d	d	PROPN
crln-23026	68	21	ecem	ecem	NOUN
crln-23026	68	22	­	­	ADJ
crln-23026	68	23	ber	ber	PROPN
crln-23026	68	24	1966	1966	NUM
crln-23026	68	25	)	)	PUNCT
crln-23026	68	26	,	,	PUNCT
crln-23026	68	27	pp	pp	ADP
crln-23026	68	28	.	.	PUNCT
crln-23026	69	1	1257	1257	NUM
crln-23026	69	2	-	-	SYM
crln-23026	69	3	59	59	NUM
crln-23026	69	4	.	.	PUNCT
crln-23026	70	1	54	54	NUM
crln-23026	70	2	price	price	NOUN
crln-23026	70	3	at	at	ADP
crln-23026	70	4	which	which	PRON
crln-23026	70	5	property	property	NOUN
crln-23026	70	6	will	will	AUX
crln-23026	70	7	change	change	VERB
crln-23026	70	8	hands	hand	NOUN
crln-23026	70	9	between	between	ADP
crln-23026	70	10	a	a	DET
crln-23026	70	11	willing	willing	ADJ
crln-23026	70	12	buyer	buyer	NOUN
crln-23026	70	13	and	and	CCONJ
crln-23026	70	14	a	a	DET
crln-23026	70	15	willing	willing	ADJ
crln-23026	70	16	seller	seller	NOUN
crln-23026	70	17	,	,	PUNCT
crln-23026	70	18	neither	neither	CCONJ
crln-23026	70	19	being	be	AUX
crln-23026	70	20	under	under	ADP
crln-23026	70	21	any	any	DET
crln-23026	70	22	compulsion	compulsion	NOUN
crln-23026	70	23	to	to	PART
crln-23026	70	24	buy	buy	VERB
crln-23026	70	25	or	or	CCONJ
crln-23026	70	26	sell	sell	VERB
crln-23026	70	27	and	and	CCONJ
crln-23026	70	28	both	both	CCONJ
crln-23026	70	29	hav­	hav­	ADJ
crln-23026	70	30	ing	ing	ADJ
crln-23026	70	31	reasonable	reasonable	ADJ
crln-23026	70	32	knowledge	knowledge	NOUN
crln-23026	70	33	of	of	ADP
crln-23026	70	34	relevant	relevant	ADJ
crln-23026	70	35	facts	fact	NOUN
crln-23026	70	36	.	.	PUNCT
crln-23026	70	37	”	"	PUNCT
crln-23026	71	1	sales	sale	NOUN
crln-23026	71	2	of	of	ADP
crln-23026	71	3	comparable	comparable	ADJ
crln-23026	71	4	property	property	NOUN
crln-23026	71	5	.	.	PUNCT
crln-23026	72	1	the	the	DET
crln-23026	72	2	use	use	NOUN
crln-23026	72	3	of	of	ADP
crln-23026	72	4	“	"	PUNCT
crln-23026	72	5	com­	com­	NOUN
crln-23026	72	6	parables	parable	NOUN
crln-23026	72	7	”	"	PUNCT
crln-23026	72	8	is	be	AUX
crln-23026	72	9	recognized	recognize	VERB
crln-23026	72	10	by	by	ADP
crln-23026	72	11	the	the	DET
crln-23026	72	12	irs	irs	PROPN
crln-23026	72	13	as	as	ADP
crln-23026	72	14	an	an	DET
crln-23026	72	15	acceptable	acceptable	ADJ
crln-23026	72	16	approach	approach	NOUN
crln-23026	72	17	to	to	AUX
crln-23026	72	18	determ	determ	NOUN
crln-23026	72	19	ining	ine	VERB
crln-23026	72	20	fair	fair	ADJ
crln-23026	72	21	m	m	NOUN
crln-23026	72	22	arket	arket	NOUN
crln-23026	72	23	value	value	NOUN
crln-23026	72	24	.	.	PUNCT
crln-23026	73	1	this	this	PRON
crln-23026	73	2	is	be	AUX
crln-23026	73	3	the	the	DET
crln-23026	73	4	process	process	NOUN
crln-23026	73	5	of	of	ADP
crln-23026	73	6	draw	draw	VERB
crln-23026	73	7	ing	ing	ADJ
crln-23026	73	8	valid	valid	ADJ
crln-23026	73	9	correlations	correlation	NOUN
crln-23026	73	10	between	between	ADP
crln-23026	73	11	evaluation	evaluation	NOUN
crln-23026	73	12	of	of	ADP
crln-23026	73	13	gifts	gift	NOUN
crln-23026	73	14	to	to	ADP
crln-23026	73	15	libraries	library	NOUN
crln-23026	73	16	should	should	AUX
crln-23026	73	17	be	be	AUX
crln-23026	73	18	based	base	VERB
crln-23026	73	19	on	on	ADP
crln-23026	73	20	fair	fair	ADJ
crln-23026	73	21	market	market	NOUN
crln-23026	73	22	value	value	NOUN
crln-23026	73	23	.	.	PUNCT
crln-23026	74	1	property	property	NOUN
crln-23026	74	2	to	to	PART
crln-23026	74	3	be	be	AUX
crln-23026	74	4	appraised	appraise	VERB
crln-23026	74	5	and	and	CCONJ
crln-23026	74	6	similar	similar	ADJ
crln-23026	74	7	or	or	CCONJ
crln-23026	74	8	“	"	PUNCT
crln-23026	74	9	com	com	NOUN
crln-23026	74	10	para­	para­	ADJ
crln-23026	74	11	ble	ble	ADJ
crln-23026	74	12	”	"	PUNCT
crln-23026	74	13	property	property	NOUN
crln-23026	74	14	th	th	NOUN
crln-23026	74	15	a	a	DET
crln-23026	74	16	t	t	NOUN
crln-23026	74	17	has	have	AUX
crln-23026	74	18	recently	recently	ADV
crln-23026	74	19	been	be	AUX
crln-23026	74	20	sold	sell	VERB
crln-23026	74	21	.	.	PUNCT
crln-23026	75	1	the	the	DET
crln-23026	75	2	weight	weight	NOUN
crln-23026	75	3	given	give	VERB
crln-23026	75	4	to	to	ADP
crln-23026	75	5	each	each	DET
crln-23026	75	6	sale	sale	NOUN
crln-23026	75	7	must	must	AUX
crln-23026	75	8	take	take	VERB
crln-23026	75	9	several	several	ADJ
crln-23026	75	10	things	thing	NOUN
crln-23026	75	11	into	into	ADP
crln-23026	75	12	consideration	consideration	NOUN
crln-23026	75	13	:	:	PUNCT
crln-23026	75	14	1	1	X
crln-23026	75	15	)	)	PUNCT
crln-23026	75	16	the	the	DET
crln-23026	75	17	degree	degree	NOUN
crln-23026	75	18	of	of	ADP
crln-23026	75	19	similarity	similarity	NOUN
crln-23026	75	20	between	between	ADP
crln-23026	75	21	the	the	DET
crln-23026	75	22	property	property	NOUN
crln-23026	75	23	sold	sell	VERB
crln-23026	75	24	and	and	CCONJ
crln-23026	75	25	the	the	DET
crln-23026	75	26	appraisal	appraisal	NOUN
crln-23026	75	27	property	property	NOUN
crln-23026	75	28	;	;	PUNCT
crln-23026	75	29	2	2	X
crln-23026	75	30	)	)	PUNCT
crln-23026	75	31	the	the	DET
crln-23026	75	32	tim	tim	PROPN
crln-23026	75	33	e	e	PROPN
crln-23026	75	34	of	of	ADP
crln-23026	75	35	the	the	DET
crln-23026	75	36	sale	sale	NOUN
crln-23026	75	37	(	(	PUNCT
crln-23026	75	38	that	that	PRON
crln-23026	75	39	is	is	ADV
crln-23026	75	40	,	,	PUNCT
crln-23026	75	41	how	how	SCONJ
crln-23026	75	42	close	close	ADJ
crln-23026	75	43	it	it	PRON
crln-23026	75	44	is	be	AUX
crln-23026	75	45	to	to	ADP
crln-23026	75	46	the	the	DET
crln-23026	75	47	valuation	valuation	NOUN
crln-23026	75	48	date	date	NOUN
crln-23026	75	49	)	)	PUNCT
crln-23026	75	50	;	;	PUNCT
crln-23026	75	51	3	3	X
crln-23026	75	52	)	)	PUNCT
crln-23026	75	53	the	the	DET
crln-23026	75	54	circumstances	circumstance	NOUN
crln-23026	75	55	of	of	ADP
crln-23026	75	56	the	the	DET
crln-23026	75	57	sale	sale	NOUN
crln-23026	75	58	;	;	PUNCT
crln-23026	75	59	4	4	X
crln-23026	75	60	)	)	PUNCT
crln-23026	75	61	the	the	DET
crln-23026	75	62	condition	condition	NOUN
crln-23026	75	63	of	of	ADP
crln-23026	75	64	the	the	DET
crln-23026	75	65	m	m	NOUN
crln-23026	75	66	arket	arket	NOUN
crln-23026	75	67	in	in	ADP
crln-23026	75	68	which	which	PRON
crln-23026	75	69	the	the	DET
crln-23026	75	70	sale	sale	NOUN
crln-23026	75	71	took	take	VERB
crln-23026	75	72	place	place	NOUN
crln-23026	75	73	.	.	PUNCT
crln-23026	76	1	opinions	opinion	NOUN
crln-23026	76	2	of	of	ADP
crln-23026	76	3	experts	expert	NOUN
crln-23026	76	4	.	.	PUNCT
crln-23026	77	1	opinion	opinion	NOUN
crln-23026	77	2	evidence	evidence	NOUN
crln-23026	77	3	is	be	AUX
crln-23026	77	4	also	also	ADV
crln-23026	77	5	ac­	ac­	VERB
crln-23026	77	6	cepted	cepte	VERB
crln-23026	77	7	by	by	ADP
crln-23026	77	8	the	the	DET
crln-23026	77	9	irs	irs	PROPN
crln-23026	77	10	as	as	ADP
crln-23026	77	11	a	a	DET
crln-23026	77	12	means	means	NOUN
crln-23026	77	13	of	of	ADP
crln-23026	77	14	determ	determ	NOUN
crln-23026	77	15	ining	ine	VERB
crln-23026	77	16	fair	fair	ADJ
crln-23026	77	17	m	m	NOUN
crln-23026	77	18	arket	arket	NOUN
crln-23026	77	19	value	value	NOUN
crln-23026	77	20	.	.	PUNCT
crln-23026	78	1	the	the	DET
crln-23026	78	2	weight	weight	NOUN
crln-23026	78	3	given	give	VERB
crln-23026	78	4	to	to	ADP
crln-23026	78	5	opinion	opinion	NOUN
crln-23026	78	6	evi­	evi­	NOUN
crln-23026	78	7	dence	dence	NOUN
crln-23026	78	8	,	,	PUNCT
crln-23026	78	9	however	however	ADV
crln-23026	78	10	,	,	PUNCT
crln-23026	78	11	depends	depend	VERB
crln-23026	78	12	on	on	ADP
crln-23026	78	13	its	its	PRON
crln-23026	78	14	origin	origin	NOUN
crln-23026	78	15	and	and	CCONJ
crln-23026	78	16	the	the	DET
crln-23026	78	17	th	th	X
crln-23026	78	18	o	o	NOUN
crln-23026	78	19	r­	r­	ADJ
crln-23026	78	20	oughness	oughness	NOUN
crln-23026	78	21	w	w	PROPN
crln-23026	78	22	ith	ith	NOUN
crln-23026	78	23	which	which	PRON
crln-23026	78	24	it	it	PRON
crln-23026	78	25	is	be	AUX
crln-23026	78	26	supported	support	VERB
crln-23026	78	27	by	by	ADP
crln-23026	78	28	experience	experience	NOUN
crln-23026	78	29	and	and	CCONJ
crln-23026	78	30	facts	fact	NOUN
crln-23026	78	31	.	.	PUNCT
crln-23026	79	1	the	the	DET
crln-23026	79	2	underlying	underlie	VERB
crln-23026	79	3	facts	fact	NOUN
crln-23026	79	4	must	must	AUX
crln-23026	79	5	support	support	VERB
crln-23026	79	6	the	the	DET
crln-23026	79	7	opinion	opinion	NOUN
crln-23026	79	8	;	;	PUNCT
crln-23026	79	9	otherwise	otherwise	ADV
crln-23026	79	10	such	such	ADJ
crln-23026	79	11	expert	expert	ADJ
crln-23026	79	12	opinion	opinion	NOUN
crln-23026	79	13	will	will	AUX
crln-23026	79	14	be	be	AUX
crln-23026	79	15	dis­	dis­	ADJ
crln-23026	79	16	counted	count	VERB
crln-23026	79	17	.	.	PUNCT
crln-23026	80	1	appraisal	appraisal	NOUN
crln-23026	80	2	form	form	NOUN
crln-23026	80	3	at	at	ADP
crln-23026	80	4	.	.	PUNCT
crln-23026	81	1	revenue	revenue	NOUN
crln-23026	81	2	procedure	procedure	NOUN
crln-23026	81	3	66	66	NUM
crln-23026	81	4	-	-	SYM
crln-23026	81	5	49	49	NUM
crln-23026	81	6	re­	re­	NOUN
crln-23026	81	7	quires	quire	VERB
crln-23026	81	8	the	the	DET
crln-23026	81	9	following	following	NOUN
crln-23026	81	10	to	to	PART
crln-23026	81	11	be	be	AUX
crln-23026	81	12	p	p	PROPN
crln-23026	81	13	a	a	DET
crln-23026	81	14	rt	rt	NOUN
crln-23026	81	15	of	of	ADP
crln-23026	81	16	each	each	DET
crln-23026	81	17	appraisal	appraisal	NOUN
crln-23026	81	18	re­	re­	NOUN
crln-23026	81	19	port	port	NOUN
crln-23026	81	20	:	:	PUNCT
crln-23026	81	21	1	1	X
crln-23026	81	22	)	)	PUNCT
crln-23026	81	23	a	a	DET
crln-23026	81	24	statem	statem	NOUN
crln-23026	81	25	ent	ent	NOUN
crln-23026	81	26	of	of	ADP
crln-23026	81	27	value	value	NOUN
crln-23026	81	28	and	and	CCONJ
crln-23026	81	29	the	the	DET
crln-23026	81	30	appraiser	appraiser	NOUN
crln-23026	81	31	’s	’s	PART
crln-23026	81	32	defi­	defi­	PROPN
crln-23026	81	33	nition	nition	NOUN
crln-23026	81	34	of	of	ADP
crln-23026	81	35	th	th	PROPN
crln-23026	81	36	a	a	DET
crln-23026	81	37	t	t	NOUN
crln-23026	81	38	value	value	NOUN
crln-23026	81	39	,	,	PUNCT
crln-23026	81	40	i.e.	i.e.	X
crln-23026	81	41	f	f	PROPN
crln-23026	81	42	air	air	NOUN
crln-23026	81	43	market	market	NOUN
crln-23026	81	44	value	value	NOUN
crln-23026	81	45	;	;	PUNCT
crln-23026	81	46	2	2	X
crln-23026	81	47	)	)	PUNCT
crln-23026	81	48	the	the	DET
crln-23026	81	49	basis	basis	NOUN
crln-23026	81	50	upon	upon	SCONJ
crln-23026	81	51	which	which	PRON
crln-23026	81	52	the	the	DET
crln-23026	81	53	appraisal	appraisal	NOUN
crln-23026	81	54	was	be	AUX
crln-23026	81	55	m	m	VERB
crln-23026	81	56	ade	ade	ADJ
crln-23026	81	57	,	,	PUNCT
crln-23026	81	58	including	include	VERB
crln-23026	81	59	any	any	DET
crln-23026	81	60	restrictions	restriction	NOUN
crln-23026	81	61	,	,	PUNCT
crln-23026	81	62	understandings	understanding	NOUN
crln-23026	81	63	,	,	PUNCT
crln-23026	81	64	or	or	CCONJ
crln-23026	81	65	cov­	cov­	VERB
crln-23026	81	66	enants	enant	NOUN
crln-23026	81	67	lim	lim	PROPN
crln-23026	81	68	iting	ite	VERB
crln-23026	81	69	the	the	DET
crln-23026	81	70	use	use	NOUN
crln-23026	81	71	or	or	CCONJ
crln-23026	81	72	disposition	disposition	NOUN
crln-23026	81	73	of	of	ADP
crln-23026	81	74	the	the	DET
crln-23026	81	75	prop­	prop­	PROPN
crln-23026	81	76	erty	erty	NOUN
crln-23026	81	77	;	;	PUNCT
crln-23026	81	78	3	3	X
crln-23026	81	79	)	)	PUNCT
crln-23026	81	80	a	a	DET
crln-23026	81	81	complete	complete	ADJ
crln-23026	81	82	description	description	NOUN
crln-23026	81	83	of	of	ADP
crln-23026	81	84	the	the	DET
crln-23026	81	85	item	item	NOUN
crln-23026	81	86	;	;	PUNCT
crln-23026	81	87	4	4	X
crln-23026	81	88	)	)	PUNCT
crln-23026	81	89	a	a	DET
crln-23026	81	90	statem	statem	NOUN
crln-23026	81	91	ent	ent	NOUN
crln-23026	81	92	of	of	ADP
crln-23026	81	93	the	the	DET
crln-23026	81	94	factors	factor	NOUN
crln-23026	81	95	upon	upon	SCONJ
crln-23026	81	96	which	which	PRON
crln-23026	81	97	the	the	DET
crln-23026	81	98	ap­	ap­	NOUN
crln-23026	81	99	praisal	praisal	NOUN
crln-23026	81	100	was	be	AUX
crln-23026	81	101	based	base	VERB
crln-23026	81	102	,	,	PUNCT
crln-23026	81	103	including	include	VERB
crln-23026	81	104	the	the	DET
crln-23026	81	105	use	use	NOUN
crln-23026	81	106	of	of	ADP
crln-23026	81	107	com	com	NOUN
crln-23026	81	108	para­	para­	ADJ
crln-23026	81	109	bles	ble	NOUN
crln-23026	81	110	such	such	ADJ
crln-23026	81	111	as	as	ADP
crln-23026	81	112	prices	price	NOUN
crln-23026	81	113	quoted	quote	VERB
crln-23026	81	114	in	in	ADP
crln-23026	81	115	book	book	NOUN
crln-23026	81	116	dealers	dealer	NOUN
crln-23026	81	117	’s	’s	PART
crln-23026	81	118	cata­	cata­	PROPN
crln-23026	81	119	logues	logue	NOUN
crln-23026	81	120	and	and	CCONJ
crln-23026	81	121	recent	recent	ADJ
crln-23026	81	122	auction	auction	NOUN
crln-23026	81	123	results	result	NOUN
crln-23026	81	124	;	;	PUNCT
crln-23026	81	125	5	5	X
crln-23026	81	126	)	)	PUNCT
crln-23026	81	127	a	a	DET
crln-23026	81	128	summary	summary	NOUN
crln-23026	81	129	of	of	ADP
crln-23026	81	130	the	the	DET
crln-23026	81	131	appraiser	appraiser	NOUN
crln-23026	81	132	’s	’s	PART
crln-23026	81	133	qualifications	qualification	NOUN
crln-23026	81	134	;	;	PUNCT
crln-23026	81	135	6	6	X
crln-23026	81	136	)	)	PUNCT
crln-23026	81	137	the	the	DET
crln-23026	81	138	dates	date	NOUN
crln-23026	81	139	on	on	ADP
crln-23026	81	140	which	which	PRON
crln-23026	81	141	the	the	DET
crln-23026	81	142	property	property	NOUN
crln-23026	81	143	was	be	AUX
crln-23026	81	144	examined	examine	VERB
crln-23026	81	145	and	and	CCONJ
crln-23026	81	146	on	on	ADP
crln-23026	81	147	which	which	PRON
crln-23026	81	148	the	the	DET
crln-23026	81	149	appraisal	appraisal	NOUN
crln-23026	81	150	was	be	AUX
crln-23026	81	151	made	make	VERB
crln-23026	81	152	;	;	PUNCT
crln-23026	81	153	7	7	X
crln-23026	81	154	)	)	PUNCT
crln-23026	81	155	the	the	DET
crln-23026	81	156	signature	signature	NOUN
crln-23026	81	157	of	of	ADP
crln-23026	81	158	the	the	DET
crln-23026	81	159	appraiser	appraiser	NOUN
crln-23026	81	160	.	.	PUNCT
crln-23026	82	1	irs	irs	PROPN
crln-23026	82	2	review	review	NOUN
crln-23026	82	3	of	of	ADP
crln-23026	82	4	valuation	valuation	NOUN
crln-23026	82	5	appraisals	appraisal	NOUN
crln-23026	82	6	w	w	NOUN
crln-23026	82	7	hile	hile	VERB
crln-23026	82	8	the	the	DET
crln-23026	82	9	irs	irs	PROPN
crln-23026	82	10	is	be	AUX
crln-23026	82	11	responsible	responsible	ADJ
crln-23026	82	12	for	for	ADP
crln-23026	82	13	reviewing	review	VERB
crln-23026	82	14	ap­	ap­	NOUN
crln-23026	82	15	praisals	praisal	NOUN
crln-23026	82	16	,	,	PUNCT
crln-23026	82	17	it	it	PRON
crln-23026	82	18	is	be	AUX
crln-23026	82	19	not	not	PART
crln-23026	82	20	responsible	responsible	ADJ
crln-23026	82	21	for	for	ADP
crln-23026	82	22	making	make	VERB
crln-23026	82	23	them	they	PRON
crln-23026	82	24	,	,	PUNCT
crln-23026	82	25	and	and	CCONJ
crln-23026	82	26	the	the	DET
crln-23026	82	27	burden	burden	NOUN
crln-23026	82	28	of	of	ADP
crln-23026	82	29	supporting	support	VERB
crln-23026	82	30	fair	fair	ADJ
crln-23026	82	31	m	m	NOUN
crln-23026	82	32	arket	arket	NOUN
crln-23026	82	33	value	value	NOUN
crln-23026	82	34	rests	rest	VERB
crln-23026	82	35	w	w	AUX
crln-23026	82	36	ith	ith	PROPN
crln-23026	82	37	the	the	DET
crln-23026	82	38	taxpayer	taxpayer	NOUN
crln-23026	82	39	(	(	PUNCT
crln-23026	82	40	and	and	CCONJ
crln-23026	82	41	his	his	PRON
crln-23026	82	42	appraiser	appraiser	NOUN
crln-23026	82	43	)	)	PUNCT
crln-23026	82	44	.	.	PUNCT
crln-23026	83	1	the	the	DET
crln-23026	83	2	irs	irs	PROPN
crln-23026	83	3	does	do	AUX
crln-23026	83	4	not	not	PART
crln-23026	83	5	give	give	VERB
crln-23026	83	6	recognition	recognition	NOUN
crln-23026	83	7	to	to	ADP
crln-23026	83	8	any	any	DET
crln-23026	83	9	appraiser	appraiser	NOUN
crln-23026	83	10	or	or	CCONJ
crln-23026	83	11	organiza­	organiza­	DET
crln-23026	83	12	tion	tion	NOUN
crln-23026	83	13	of	of	ADP
crln-23026	83	14	appraisers	appraiser	NOUN
crln-23026	83	15	and	and	CCONJ
crln-23026	83	16	does	do	AUX
crln-23026	83	17	not	not	PART
crln-23026	83	18	accept	accept	VERB
crln-23026	83	19	appraisals	appraisal	NOUN
crln-23026	83	20	w	w	PROPN
crln-23026	83	21	ithout	ithout	PROPN
crln-23026	83	22	question	question	NOUN
crln-23026	83	23	.	.	PUNCT
crln-23026	84	1	thus	thus	ADV
crln-23026	84	2	while	while	SCONJ
crln-23026	84	3	an	an	DET
crln-23026	84	4	appraiser	appraiser	NOUN
crln-23026	84	5	’s	’s	NOUN
crln-23026	84	6	m	m	VERB
crln-23026	84	7	em	em	PRON
crln-23026	84	8	­	­	NOUN
crln-23026	84	9	berships	bership	NOUN
crln-23026	84	10	in	in	ADP
crln-23026	84	11	professional	professional	ADJ
crln-23026	84	12	associations	association	NOUN
crln-23026	84	13	will	will	AUX
crln-23026	84	14	be	be	AUX
crln-23026	84	15	points	point	NOUN
crln-23026	84	16	in	in	ADP
crln-23026	84	17	his	his	PRON
crln-23026	84	18	favor	favor	NOUN
crln-23026	84	19	,	,	PUNCT
crln-23026	84	20	they	they	PRON
crln-23026	84	21	do	do	AUX
crln-23026	84	22	not	not	PART
crln-23026	84	23	remove	remove	VERB
crln-23026	84	24	him	he	PRON
crln-23026	84	25	from	from	ADP
crln-23026	84	26	question	question	NOUN
crln-23026	84	27	.	.	PUNCT
crln-23026	85	1	furtherm	furtherm	NOUN
crln-23026	85	2	ore	ore	NOUN
crln-23026	85	3	,	,	PUNCT
crln-23026	85	4	the	the	DET
crln-23026	85	5	irs	irs	PROPN
crln-23026	85	6	does	do	AUX
crln-23026	85	7	not	not	PART
crln-23026	85	8	approve	approve	VERB
crln-23026	85	9	valuations	valuation	NOUN
crln-23026	85	10	or	or	CCONJ
crln-23026	85	11	appraisers	appraiser	NOUN
crln-23026	85	12	before	before	ADP
crln-23026	85	13	the	the	DET
crln-23026	85	14	actual	actual	ADJ
crln-23026	85	15	filing	filing	NOUN
crln-23026	85	16	of	of	ADP
crln-23026	85	17	a	a	DET
crln-23026	85	18	tax	tax	NOUN
crln-23026	85	19	return	return	NOUN
crln-23026	85	20	,	,	PUNCT
crln-23026	85	21	nor	nor	CCONJ
crln-23026	85	22	does	do	AUX
crln-23026	85	23	it	it	PRON
crln-23026	85	24	issue	issue	VERB
crln-23026	85	25	advance	advance	NOUN
crln-23026	85	26	rulings	ruling	NOUN
crln-23026	85	27	approving	approve	VERB
crln-23026	85	28	or	or	CCONJ
crln-23026	85	29	dis­	dis­	ADJ
crln-23026	85	30	approving	approve	VERB
crln-23026	85	31	appraisals	appraisal	NOUN
crln-23026	85	32	.	.	PUNCT
crln-23026	86	1	in	in	ADP
crln-23026	86	2	other	other	ADJ
crln-23026	86	3	words	word	NOUN
crln-23026	86	4	,	,	PUNCT
crln-23026	86	5	there	there	PRON
crln-23026	86	6	are	be	VERB
crln-23026	86	7	no	no	DET
crln-23026	86	8	trial	trial	NOUN
crln-23026	86	9	runs	run	NOUN
crln-23026	86	10	.	.	PUNCT
crln-23026	87	1	the	the	DET
crln-23026	87	2	resolution	resolution	NOUN
crln-23026	87	3	of	of	ADP
crln-23026	87	4	questions	question	NOUN
crln-23026	87	5	about	about	ADP
crln-23026	87	6	valuations	valuation	NOUN
crln-23026	87	7	of	of	ADP
crln-23026	87	8	charitable	charitable	ADJ
crln-23026	87	9	contributions	contribution	NOUN
crln-23026	87	10	is	be	AUX
crln-23026	87	11	the	the	DET
crln-23026	87	12	responsibility	responsibility	NOUN
crln-23026	87	13	of	of	ADP
crln-23026	87	14	the	the	DET
crln-23026	87	15	irs	irs	PROPN
crln-23026	87	16	appeals	appeal	NOUN
crln-23026	87	17	officer	officer	NOUN
crln-23026	87	18	.	.	PUNCT
crln-23026	88	1	his	his	PRON
crln-23026	88	2	or	or	CCONJ
crln-23026	88	3	her	her	PRON
crln-23026	88	4	purpose	purpose	NOUN
crln-23026	88	5	is	be	AUX
crln-23026	88	6	to	to	PART
crln-23026	88	7	resolve	resolve	VERB
crln-23026	88	8	controversies	controversy	NOUN
crln-23026	88	9	w	w	PROPN
crln-23026	88	10	ithout	ithout	PROPN
crln-23026	88	11	litigation	litigation	NOUN
crln-23026	88	12	in	in	ADP
crln-23026	88	13	a	a	DET
crln-23026	88	14	m	m	NOUN
crln-23026	88	15	anner	anner	NOUN
crln-23026	88	16	fair	fair	PROPN
crln-23026	88	17	to	to	ADP
crln-23026	88	18	the	the	DET
crln-23026	88	19	government	government	NOUN
crln-23026	88	20	and	and	CCONJ
crln-23026	88	21	the	the	DET
crln-23026	88	22	taxpayer	taxpayer	NOUN
crln-23026	88	23	.	.	PUNCT
crln-23026	89	1	in	in	ADP
crln-23026	89	2	reviewing	review	VERB
crln-23026	89	3	an	an	DET
crln-23026	89	4	income	income	NOUN
crln-23026	89	5	tax	tax	NOUN
crln-23026	89	6	return	return	NOUN
crln-23026	89	7	the	the	DET
crln-23026	89	8	irs	irs	PROPN
crln-23026	89	9	may	may	AUX
crln-23026	89	10	accept	accept	VERB
crln-23026	89	11	the	the	DET
crln-23026	89	12	claimed	claim	VERB
crln-23026	89	13	value	value	NOUN
crln-23026	89	14	of	of	ADP
crln-23026	89	15	the	the	DET
crln-23026	89	16	donated	donate	VERB
crln-23026	89	17	property	property	NOUN
crln-23026	89	18	or	or	CCONJ
crln-23026	89	19	make	make	VERB
crln-23026	89	20	its	its	PRON
crln-23026	89	21	own	own	ADJ
crln-23026	89	22	de­	de­	ADJ
crln-23026	89	23	term	term	NOUN
crln-23026	89	24	ination	ination	NOUN
crln-23026	89	25	of	of	ADP
crln-23026	89	26	fair	fair	ADJ
crln-23026	89	27	m	m	NOUN
crln-23026	89	28	arket	arket	NOUN
crln-23026	89	29	value	value	NOUN
crln-23026	89	30	.	.	PUNCT
crln-23026	90	1	in	in	ADP
crln-23026	90	2	either	either	DET
crln-23026	90	3	case	case	NOUN
crln-23026	90	4	the	the	DET
crln-23026	90	5	irs	irs	PROPN
crln-23026	90	6	has	have	VERB
crln-23026	90	7	the	the	DET
crln-23026	90	8	following	follow	VERB
crln-23026	90	9	options	option	NOUN
crln-23026	90	10	:	:	PUNCT
crln-23026	90	11	1	1	NUM
crln-23026	90	12	)	)	PUNCT
crln-23026	90	13	to	to	PART
crln-23026	90	14	contact	contact	VERB
crln-23026	90	15	the	the	DET
crln-23026	90	16	taxpayer	taxpayer	NOUN
crln-23026	90	17	for	for	ADP
crln-23026	90	18	more	more	ADJ
crln-23026	90	19	inform	inform	NOUN
crln-23026	90	20	ation	ation	NOUN
crln-23026	90	21	;	;	PUNCT
crln-23026	90	22	2	2	X
crln-23026	90	23	)	)	PUNCT
crln-23026	90	24	to	to	PART
crln-23026	90	25	refer	refer	VERB
crln-23026	90	26	the	the	DET
crln-23026	90	27	valuation	valuation	NOUN
crln-23026	90	28	problem	problem	NOUN
crln-23026	90	29	to	to	ADP
crln-23026	90	30	an	an	DET
crln-23026	90	31	irs	irs	PROPN
crln-23026	90	32	ap­	ap­	NOUN
crln-23026	90	33	praiser	praiser	NOUN
crln-23026	90	34	or	or	CCONJ
crln-23026	90	35	valuation	valuation	NOUN
crln-23026	90	36	specialists	specialist	NOUN
crln-23026	90	37	;	;	PUNCT
crln-23026	90	38	3	3	X
crln-23026	90	39	)	)	PUNCT
crln-23026	90	40	to	to	PART
crln-23026	90	41	contract	contract	VERB
crln-23026	90	42	w	w	PROPN
crln-23026	90	43	ith	ith	PROPN
crln-23026	90	44	an	an	DET
crln-23026	90	45	independent	independent	ADJ
crln-23026	90	46	appraiser	appraiser	NOUN
crln-23026	90	47	to	to	PART
crln-23026	90	48	reappraise	reappraise	VERB
crln-23026	90	49	the	the	DET
crln-23026	90	50	property	property	NOUN
crln-23026	90	51	;	;	PUNCT
crln-23026	90	52	4	4	X
crln-23026	90	53	)	)	PUNCT
crln-23026	90	54	to	to	PART
crln-23026	90	55	refer	refer	VERB
crln-23026	90	56	works	work	NOUN
crln-23026	90	57	of	of	ADP
crln-23026	90	58	art	art	NOUN
crln-23026	90	59	to	to	ADP
crln-23026	90	60	the	the	DET
crln-23026	90	61	appropriate	appropriate	ADJ
crln-23026	90	62	advi­	advi­	CCONJ
crln-23026	90	63	sory	sory	ADJ
crln-23026	90	64	panel	panel	NOUN
crln-23026	90	65	.	.	PUNCT
crln-23026	91	1	professional	professional	ADJ
crln-23026	91	2	appraisal	appraisal	NOUN
crln-23026	91	3	associations	association	NOUN
crln-23026	91	4	after	after	ADP
crln-23026	91	5	the	the	DET
crln-23026	91	6	irs	irs	PROPN
crln-23026	91	7	the	the	DET
crln-23026	91	8	most	most	ADV
crln-23026	91	9	i	i	NOUN
crln-23026	91	10	m	m	VERB
crln-23026	91	11	portant	portant	ADJ
crln-23026	91	12	organizations	organization	NOUN
crln-23026	91	13	offering	offer	VERB
crln-23026	91	14	guidelines	guideline	NOUN
crln-23026	91	15	for	for	ADP
crln-23026	91	16	appraisers	appraiser	NOUN
crln-23026	91	17	are	be	AUX
crln-23026	91	18	these	these	DET
crln-23026	91	19	three	three	NUM
crln-23026	91	20	appraisal	appraisal	NOUN
crln-23026	91	21	associations	association	NOUN
crln-23026	91	22	:	:	PUNCT
crln-23026	91	23	•	•	NUM
crln-23026	91	24	american	american	ADJ
crln-23026	91	25	society	society	NOUN
crln-23026	91	26	of	of	ADP
crln-23026	91	27	appraisers	appraiser	NOUN
crln-23026	91	28	,	,	PUNCT
crln-23026	91	29	paul	paul	PROPN
crln-23026	91	30	l.	l.	PROPN
crln-23026	91	31	o	o	PROPN
crln-23026	91	32	’	'	PUNCT
crln-23026	91	33	rrien	rrien	NOUN
crln-23026	91	34	,	,	PUNCT
crln-23026	91	35	executive	executive	ADJ
crln-23026	91	36	director	director	NOUN
crln-23026	91	37	,	,	PUNCT
crln-23026	91	38	p.o	p.o	PROPN
crln-23026	91	39	.	.	PROPN
crln-23026	91	40	box	box	PROPN
crln-23026	91	41	17265	17265	NUM
crln-23026	91	42	,	,	PUNCT
crln-23026	91	43	w	w	PROPN
crln-23026	91	44	ash­	ash­	PROPN
crln-23026	91	45	ington	ington	PROPN
crln-23026	91	46	,	,	PUNCT
crln-23026	91	47	dc	dc	PROPN
crln-23026	91	48	20041	20041	NUM
crln-23026	91	49	;	;	PUNCT
crln-23026	91	50	(	(	PUNCT
crln-23026	91	51	703	703	NUM
crln-23026	91	52	)	)	SYM
crln-23026	91	53	620	620	NUM
crln-23026	91	54	-	-	SYM
crln-23026	91	55	3838	3838	NUM
crln-23026	91	56	.	.	PUNCT
crln-23026	92	1	•	•	NOUN
crln-23026	92	2	a	a	DET
crln-23026	92	3	ppraisers	ppraiser	NOUN
crln-23026	92	4	association	association	NOUN
crln-23026	92	5	of	of	ADP
crln-23026	92	6	a	a	DET
crln-23026	92	7	m	m	PROPN
crln-23026	92	8	erica	erica	PROPN
crln-23026	92	9	,	,	PUNCT
crln-23026	92	10	v	v	NUM
crln-23026	92	11	ictor	ictor	NOUN
crln-23026	92	12	w	w	PROPN
crln-23026	92	13	iener	iener	NOUN
crln-23026	92	14	,	,	PUNCT
crln-23026	92	15	executive	executive	NOUN
crln-23026	92	16	d	d	PROPN
crln-23026	92	17	irector	irector	NOUN
crln-23026	92	18	,	,	PUNCT
crln-23026	92	19	60	60	NUM
crln-23026	92	20	east	east	PROPN
crln-23026	92	21	42nd	42nd	PROPN
crln-23026	92	22	street	street	NOUN
crln-23026	92	23	,	,	PUNCT
crln-23026	92	24	new	new	PROPN
crln-23026	92	25	york	york	PROPN
crln-23026	92	26	,	,	PUNCT
crln-23026	92	27	ny	ny	PROPN
crln-23026	92	28	10165	10165	NUM
crln-23026	92	29	;	;	PUNCT
crln-23026	92	30	(	(	PUNCT
crln-23026	92	31	212	212	NUM
crln-23026	92	32	)	)	SYM
crln-23026	92	33	867	867	NUM
crln-23026	92	34	-	-	SYM
crln-23026	92	35	9775	9775	NUM
crln-23026	92	36	.	.	PUNCT
crln-23026	93	1	•in	•in	NOUN
crln-23026	93	2	tern	tern	ADJ
crln-23026	93	3	atio	atio	NOUN
crln-23026	93	4	n	n	PROPN
crln-23026	93	5	al	al	PROPN
crln-23026	93	6	society	society	NOUN
crln-23026	93	7	of	of	ADP
crln-23026	93	8	appraisers	appraiser	NOUN
crln-23026	93	9	(	(	PUNCT
crln-23026	93	10	an	an	DET
crln-23026	93	11	asso­	asso­	PROPN
crln-23026	93	12	ciation	ciation	NOUN
crln-23026	93	13	of	of	ADP
crln-23026	93	14	personal	personal	ADJ
crln-23026	93	15	property	property	NOUN
crln-23026	93	16	appraisers	appraiser	NOUN
crln-23026	93	17	)	)	PUNCT
crln-23026	93	18	,	,	PUNCT
crln-23026	93	19	maurice	maurice	PROPN
crln-23026	93	20	e.	e.	PROPN
crln-23026	93	21	fry	fry	PROPN
crln-23026	93	22	,	,	PUNCT
crln-23026	93	23	president	president	NOUN
crln-23026	93	24	,	,	PUNCT
crln-23026	93	25	p.o	p.o	PROPN
crln-23026	93	26	.	.	PROPN
crln-23026	93	27	box	box	PROPN
crln-23026	93	28	726	726	NUM
crln-23026	93	29	,	,	PUNCT
crln-23026	93	30	hoffman	hoffman	NOUN
crln-23026	93	31	estates	estate	NOUN
crln-23026	93	32	,	,	PUNCT
crln-23026	93	33	il	il	PROPN
crln-23026	93	34	60195	60195	NUM
crln-23026	93	35	;	;	PUNCT
crln-23026	93	36	(	(	PUNCT
crln-23026	93	37	312	312	NUM
crln-23026	93	38	)	)	PUNCT
crln-23026	93	39	882	882	NUM
crln-23026	93	40	-	-	SYM
crln-23026	93	41	0706	0706	NUM
crln-23026	93	42	.	.	PUNCT
crln-23026	94	1	membership	membership	NOUN
crln-23026	94	2	in	in	ADP
crln-23026	94	3	these	these	DET
crln-23026	94	4	associations	association	NOUN
crln-23026	94	5	requires	require	VERB
crln-23026	94	6	:	:	PUNCT
crln-23026	94	7	1	1	X
crln-23026	94	8	)	)	PUNCT
crln-23026	94	9	specialized	specialized	ADJ
crln-23026	94	10	knowledge	knowledge	NOUN
crln-23026	94	11	of	of	ADP
crln-23026	94	12	one	one	NUM
crln-23026	94	13	or	or	CCONJ
crln-23026	94	14	more	more	ADJ
crln-23026	94	15	kinds	kind	NOUN
crln-23026	94	16	of	of	ADP
crln-23026	94	17	property	property	NOUN
crln-23026	94	18	;	;	PUNCT
crln-23026	94	19	2	2	X
crln-23026	94	20	)	)	PUNCT
crln-23026	94	21	submission	submission	NOUN
crln-23026	94	22	of	of	ADP
crln-23026	94	23	representative	representative	ADJ
crln-23026	94	24	appraisal	appraisal	NOUN
crln-23026	94	25	re­	re­	PROPN
crln-23026	94	26	ports	port	NOUN
crln-23026	94	27	;	;	PUNCT
crln-23026	94	28	3	3	X
crln-23026	94	29	)	)	PUNCT
crln-23026	94	30	five	five	NUM
crln-23026	94	31	years	year	NOUN
crln-23026	94	32	of	of	ADP
crln-23026	94	33	full	full	ADJ
crln-23026	94	34	tim	tim	PROPN
crln-23026	94	35	e	e	NOUN
crln-23026	94	36	experience	experience	NOUN
crln-23026	94	37	or	or	CCONJ
crln-23026	94	38	its	its	PRON
crln-23026	94	39	equiva­	equiva­	PROPN
crln-23026	94	40	lent	lent	NOUN
crln-23026	94	41	;	;	PUNCT
crln-23026	94	42	4	4	X
crln-23026	94	43	)	)	PUNCT
crln-23026	94	44	a	a	DET
crln-23026	94	45	w	w	NOUN
crln-23026	94	46	ritten	ritten	ADJ
crln-23026	94	47	examination	examination	NOUN
crln-23026	94	48	(	(	PUNCT
crln-23026	94	49	asa	asa	PROPN
crln-23026	94	50	only	only	ADV
crln-23026	94	51	)	)	PUNCT
crln-23026	94	52	;	;	PUNCT
crln-23026	94	53	5	5	X
crln-23026	94	54	)	)	PUNCT
crln-23026	94	55	adherence	adherence	NOUN
crln-23026	94	56	to	to	ADP
crln-23026	94	57	the	the	DET
crln-23026	94	58	societies	society	NOUN
crln-23026	94	59	’s	’s	PART
crln-23026	94	60	code	code	NOUN
crln-23026	94	61	of	of	ADP
crln-23026	94	62	ethics	ethic	NOUN
crln-23026	94	63	and	and	CCONJ
crln-23026	94	64	professional	professional	ADJ
crln-23026	94	65	conduct.6	conduct.6	PROPN
crln-23026	94	66	while	while	SCONJ
crln-23026	94	67	the	the	DET
crln-23026	94	68	irs	irs	PROPN
crln-23026	94	69	provides	provide	VERB
crln-23026	94	70	guidelines	guideline	NOUN
crln-23026	94	71	for	for	ADP
crln-23026	94	72	the	the	DET
crln-23026	94	73	con­	con­	NOUN
crln-23026	94	74	ten	ten	NUM
crln-23026	94	75	t	t	NOUN
crln-23026	94	76	of	of	ADP
crln-23026	94	77	appraisal	appraisal	NOUN
crln-23026	94	78	reports	report	NOUN
crln-23026	94	79	,	,	PUNCT
crln-23026	94	80	the	the	DET
crln-23026	94	81	appraisal	appraisal	NOUN
crln-23026	94	82	associa­	associa­	X
crln-23026	94	83	tions	tion	NOUN
crln-23026	94	84	’s	’s	PART
crln-23026	94	85	code	code	NOUN
crln-23026	94	86	of	of	ADP
crln-23026	94	87	ethics	ethic	NOUN
crln-23026	94	88	concerns	concern	NOUN
crln-23026	94	89	additionally	additionally	ADV
crln-23026	94	90	the	the	DET
crln-23026	94	91	apamerican	apamerican	ADJ
crln-23026	94	92	society	society	NOUN
crln-23026	94	93	of	of	ADP
crln-23026	94	94	appraisers	appraiser	NOUN
crln-23026	94	95	,	,	PUNCT
crln-23026	94	96	the	the	DET
crln-23026	94	97	principles	principle	NOUN
crln-23026	94	98	o	o	X
crln-23026	94	99	f	f	NOUN
crln-23026	94	100	appraisal	appraisal	NOUN
crln-23026	94	101	practice	practice	NOUN
crln-23026	94	102	ana	ana	PROPN
crln-23026	94	103	code	code	PROPN
crln-23026	95	1	o	o	PROPN
crln-23026	95	2	f	f	PROPN
crln-23026	95	3	ethics	ethic	NOUN
crln-23026	95	4	(	(	PUNCT
crln-23026	95	5	wash­	wash­	X
crln-23026	95	6	ington	ington	PROPN
crln-23026	95	7	:	:	PUNCT
crln-23026	95	8	the	the	DET
crln-23026	95	9	society	society	NOUN
crln-23026	95	10	,	,	PUNCT
crln-23026	95	11	1968	1968	NUM
crln-23026	95	12	)	)	PUNCT
crln-23026	95	13	.	.	PUNCT
crln-23026	96	1	last	last	ADJ
crln-23026	96	2	reprinted	reprint	VERB
crln-23026	96	3	august	august	PROPN
crln-23026	96	4	.	.	PUNCT
crln-23026	97	1	55	55	NUM
crln-23026	97	2	praiser	praiser	NOUN
crln-23026	97	3	’s	’s	PART
crln-23026	97	4	duties	duty	NOUN
crln-23026	97	5	and	and	CCONJ
crln-23026	97	6	responsibilities	responsibility	NOUN
crln-23026	97	7	to	to	ADP
crln-23026	97	8	his	his	PRON
crln-23026	97	9	client	client	NOUN
crln-23026	97	10	,	,	PUNCT
crln-23026	97	11	to	to	ADP
crln-23026	97	12	other	other	ADJ
crln-23026	97	13	appraisers	appraiser	NOUN
crln-23026	97	14	,	,	PUNCT
crln-23026	97	15	and	and	CCONJ
crln-23026	97	16	to	to	ADP
crln-23026	97	17	the	the	DET
crln-23026	97	18	public	public	NOUN
crln-23026	97	19	at	at	ADP
crln-23026	97	20	large	large	ADJ
crln-23026	97	21	.	.	PUNCT
crln-23026	98	1	the	the	DET
crln-23026	98	2	following	follow	VERB
crln-23026	98	3	is	be	AUX
crln-23026	98	4	a	a	DET
crln-23026	98	5	composite	composite	NOUN
crln-23026	98	6	of	of	ADP
crln-23026	98	7	guidelines	guideline	NOUN
crln-23026	98	8	by	by	ADP
crln-23026	98	9	the	the	DET
crln-23026	98	10	three	three	NUM
crln-23026	98	11	associations	association	NOUN
crln-23026	98	12	.	.	PUNCT
crln-23026	99	1	appraiser	appraiser	NOUN
crln-23026	99	2	’s	’s	PART
crln-23026	99	3	duties	duty	NOUN
crln-23026	99	4	and	and	CCONJ
crln-23026	99	5	responsibilities	responsibility	NOUN
crln-23026	99	6	1	1	NUM
crln-23026	99	7	.	.	PUNCT
crln-23026	100	1	w	w	NOUN
crln-23026	100	2	hile	hile	NOUN
crln-23026	100	3	there	there	PRON
crln-23026	100	4	are	be	VERB
crln-23026	100	5	several	several	ADJ
crln-23026	100	6	kinds	kind	NOUN
crln-23026	100	7	of	of	ADP
crln-23026	100	8	value	value	NOUN
crln-23026	100	9	—	—	PUNCT
crln-23026	100	10	retail	retail	ADJ
crln-23026	100	11	,	,	PUNCT
crln-23026	100	12	forced	force	VERB
crln-23026	100	13	sale	sale	NOUN
crln-23026	100	14	,	,	PUNCT
crln-23026	100	15	replacem	replacem	NOUN
crln-23026	100	16	ent	ent	NOUN
crln-23026	100	17	value	value	NOUN
crln-23026	100	18	for	for	ADP
crln-23026	100	19	insurance	insurance	NOUN
crln-23026	100	20	p	p	X
crln-23026	100	21	u	u	NOUN
crln-23026	100	22	r­	r­	VERB
crln-23026	100	23	poses	pose	NOUN
crln-23026	100	24	,	,	PUNCT
crln-23026	100	25	etc	etc	X
crln-23026	100	26	.	.	X
crln-23026	101	1	—	—	PUNCT
crln-23026	101	2	it	it	PRON
crln-23026	101	3	is	be	AUX
crln-23026	101	4	the	the	DET
crln-23026	101	5	appraiser	appraiser	NOUN
crln-23026	101	6	’s	’s	PART
crln-23026	101	7	responsibility	responsibility	NOUN
crln-23026	101	8	to	to	ADP
crln-23026	101	9	as­	as­	NOUN
crln-23026	101	10	certain	certain	ADJ
crln-23026	101	11	w	w	PROPN
crln-23026	101	12	hich	hich	PROPN
crln-23026	101	13	is	be	AUX
crln-23026	101	14	pertinent	pertinent	ADJ
crln-23026	101	15	to	to	ADP
crln-23026	101	16	the	the	DET
crln-23026	101	17	particular	particular	ADJ
crln-23026	101	18	under­	under­	PROPN
crln-23026	101	19	taking	taking	NOUN
crln-23026	101	20	and	and	CCONJ
crln-23026	101	21	to	to	PART
crln-23026	101	22	explain	explain	VERB
crln-23026	101	23	and	and	CCONJ
crln-23026	101	24	describe	describe	VERB
crln-23026	101	25	w	w	PROPN
crln-23026	101	26	h	h	NOUN
crln-23026	101	27	at	at	ADP
crln-23026	101	28	is	be	AUX
crln-23026	101	29	m	m	PROPN
crln-23026	101	30	eant	eant	ADJ
crln-23026	101	31	by	by	ADP
crln-23026	101	32	the	the	DET
crln-23026	101	33	p	p	PROPN
crln-23026	101	34	articu	articu	NOUN
crln-23026	101	35	lar	lar	PROPN
crln-23026	101	36	value	value	NOUN
crln-23026	101	37	chosen	choose	VERB
crln-23026	101	38	.	.	PUNCT
crln-23026	102	1	the	the	DET
crln-23026	102	2	evaluation	evaluation	NOUN
crln-23026	102	3	of	of	ADP
crln-23026	102	4	gifts	gift	NOUN
crln-23026	102	5	to	to	ADP
crln-23026	102	6	libraries	library	NOUN
crln-23026	102	7	should	should	AUX
crln-23026	102	8	be	be	AUX
crln-23026	102	9	based	base	VERB
crln-23026	102	10	on	on	ADP
crln-23026	102	11	f	f	PROPN
crln-23026	102	12	air	air	PROPN
crln-23026	102	13	m	m	PROPN
crln-23026	102	14	arket	arket	NOUN
crln-23026	102	15	value	value	NOUN
crln-23026	102	16	.	.	PUNCT
crln-23026	103	1	2	2	X
crln-23026	103	2	.	.	X
crln-23026	103	3	t	t	PROPN
crln-23026	103	4	he	he	PRON
crln-23026	103	5	relationship	relationship	PROPN
crln-23026	103	6	betw	betw	PROPN
crln-23026	103	7	een	een	PROPN
crln-23026	103	8	client	client	PROPN
crln-23026	103	9	and	and	CCONJ
crln-23026	103	10	appraiser	appraiser	NOUN
crln-23026	103	11	is	be	AUX
crln-23026	103	12	not	not	PART
crln-23026	103	13	one	one	NUM
crln-23026	103	14	of	of	ADP
crln-23026	103	15	principal	principal	NOUN
crln-23026	103	16	and	and	CCONJ
crln-23026	103	17	agent	agent	NOUN
crln-23026	103	18	.	.	PUNCT
crln-23026	104	1	the	the	DET
crln-23026	104	2	appraiser	appraiser	NOUN
crln-23026	104	3	’s	’s	PART
crln-23026	104	4	prim	prim	ADJ
crln-23026	104	5	ary	ary	PROPN
crln-23026	104	6	obligation	obligation	NOUN
crln-23026	104	7	to	to	ADP
crln-23026	104	8	his	his	PRON
crln-23026	104	9	client	client	NOUN
crln-23026	104	10	is	be	AUX
crln-23026	104	11	to	to	PART
crln-23026	104	12	reach	reach	VERB
crln-23026	104	13	com	com	NOUN
crln-23026	104	14	plete	plete	ADJ
crln-23026	104	15	and	and	CCONJ
crln-23026	104	16	accurate	accurate	ADJ
crln-23026	104	17	conclusions	conclusion	NOUN
crln-23026	104	18	and	and	CCONJ
crln-23026	104	19	num	num	ADJ
crln-23026	104	20	erical	erical	ADJ
crln-23026	104	21	results	result	NOUN
crln-23026	104	22	re­	re­	VERB
crln-23026	104	23	gardless	gardless	NOUN
crln-23026	104	24	of	of	ADP
crln-23026	104	25	the	the	DET
crln-23026	104	26	client	client	NOUN
crln-23026	104	27	’s	’s	PART
crln-23026	104	28	wishes	wish	NOUN
crln-23026	104	29	.	.	PUNCT
crln-23026	105	1	thus	thus	ADV
crln-23026	105	2	if	if	SCONJ
crln-23026	105	3	the	the	DET
crln-23026	105	4	client	client	NOUN
crln-23026	105	5	w	w	PROPN
crln-23026	105	6	ants	ant	NOUN
crln-23026	105	7	a	a	DET
crln-23026	105	8	book	book	NOUN
crln-23026	105	9	valued	value	VERB
crln-23026	105	10	at	at	ADP
crln-23026	105	11	$	$	SYM
crln-23026	105	12	1,000	1,000	NUM
crln-23026	105	13	w	w	NOUN
crln-23026	105	14	hile	hile	VERB
crln-23026	105	15	its	its	PRON
crln-23026	105	16	real	real	ADJ
crln-23026	105	17	value	value	NOUN
crln-23026	105	18	is	be	AUX
crln-23026	105	19	$	$	SYM
crln-23026	105	20	500	500	NUM
crln-23026	105	21	,	,	PUNCT
crln-23026	105	22	the	the	DET
crln-23026	105	23	appraiser	appraiser	NOUN
crln-23026	105	24	m	m	AUX
crln-23026	105	25	ust	ust	AUX
crln-23026	105	26	stand	stand	VERB
crln-23026	105	27	by	by	ADP
crln-23026	105	28	his	his	PRON
crln-23026	105	29	judgm	judgm	PROPN
crln-23026	105	30	ent	ent	PROPN
crln-23026	105	31	.	.	PUNCT
crln-23026	106	1	t	t	PROPN
crln-23026	106	2	he	he	PRON
crln-23026	106	3	appraiser	appraiser	PROPN
crln-23026	106	4	is	be	AUX
crln-23026	106	5	th	th	X
crln-23026	106	6	e	e	NOUN
crln-23026	106	7	expert	expert	NOUN
crln-23026	106	8	.	.	PUNCT
crln-23026	107	1	3	3	X
crln-23026	107	2	.	.	X
crln-23026	107	3	the	the	DET
crln-23026	107	4	em	em	PROPN
crln-23026	107	5	ploym	ploym	PROPN
crln-23026	107	6	ent	ent	NOUN
crln-23026	107	7	to	to	PART
crln-23026	107	8	conduct	conduct	VERB
crln-23026	107	9	an	an	DET
crln-23026	107	10	appraisal	appraisal	NOUN
crln-23026	107	11	is	be	AUX
crln-23026	107	12	a	a	DET
crln-23026	107	13	confidential	confidential	ADJ
crln-23026	107	14	m	m	PROPN
crln-23026	107	15	a	a	DET
crln-23026	107	16	tter	tter	NOUN
crln-23026	107	17	between	between	ADP
crln-23026	107	18	the	the	DET
crln-23026	107	19	appraiser	appraiser	NOUN
crln-23026	107	20	and	and	CCONJ
crln-23026	107	21	his	his	PRON
crln-23026	107	22	client	client	NOUN
crln-23026	107	23	and	and	CCONJ
crln-23026	107	24	m	m	AUX
crln-23026	107	25	ust	ust	AUX
crln-23026	107	26	not	not	PART
crln-23026	107	27	be	be	AUX
crln-23026	107	28	discussed	discuss	VERB
crln-23026	107	29	w	w	PROPN
crln-23026	107	30	ithout	ithout	PROPN
crln-23026	107	31	the	the	DET
crln-23026	107	32	cli­	cli­	PROPN
crln-23026	107	33	en	en	PROPN
crln-23026	107	34	t	t	PROPN
crln-23026	107	35	’s	’s	PART
crln-23026	107	36	consent	consent	NOUN
crln-23026	107	37	.	.	PUNCT
crln-23026	108	1	w	w	NOUN
crln-23026	108	2	hile	hile	VERB
crln-23026	108	3	the	the	DET
crln-23026	108	4	knowledge	knowledge	NOUN
crln-23026	108	5	th	th	X
crln-23026	108	6	a	a	DET
crln-23026	108	7	t	t	NOUN
crln-23026	108	8	a	a	DET
crln-23026	108	9	very	very	ADV
crln-23026	108	10	fine	fine	ADJ
crln-23026	108	11	library	library	NOUN
crln-23026	108	12	is	be	AUX
crln-23026	108	13	being	be	AUX
crln-23026	108	14	appraised	appraise	VERB
crln-23026	108	15	w	w	NOUN
crln-23026	108	16	ould	ould	AUX
crln-23026	108	17	be	be	AUX
crln-23026	108	18	of	of	ADP
crln-23026	108	19	considerable	considerable	ADJ
crln-23026	108	20	interest	interest	NOUN
crln-23026	108	21	to	to	ADP
crln-23026	108	22	the	the	DET
crln-23026	108	23	book	book	NOUN
crln-23026	108	24	w	w	PROPN
crln-23026	108	25	orld	orld	PROPN
crln-23026	108	26	,	,	PUNCT
crln-23026	108	27	th	th	X
crln-23026	108	28	a	a	DET
crln-23026	108	29	t	t	NOUN
crln-23026	108	30	inform	inform	NOUN
crln-23026	108	31	ation	ation	NOUN
crln-23026	108	32	is	be	AUX
crln-23026	108	33	not	not	PART
crln-23026	108	34	for	for	SCONJ
crln-23026	108	35	the	the	DET
crln-23026	108	36	appraiser	appraiser	NOUN
crln-23026	108	37	to	to	PART
crln-23026	108	38	share	share	VERB
crln-23026	108	39	.	.	PUNCT
crln-23026	109	1	similarly	similarly	ADV
crln-23026	109	2	,	,	PUNCT
crln-23026	109	3	the	the	DET
crln-23026	109	4	appraised	appraise	VERB
crln-23026	109	5	value	value	NOUN
crln-23026	109	6	of	of	ADP
crln-23026	109	7	a	a	DET
crln-23026	109	8	property	property	NOUN
crln-23026	109	9	and	and	CCONJ
crln-23026	109	10	the	the	DET
crln-23026	109	11	contents	content	NOUN
crln-23026	109	12	of	of	ADP
crln-23026	109	13	an	an	DET
crln-23026	109	14	appraisal	appraisal	NOUN
crln-23026	109	15	report	report	NOUN
crln-23026	109	16	are	be	AUX
crln-23026	109	17	private	private	ADJ
crln-23026	109	18	m	m	NOUN
crln-23026	109	19	atters	atter	NOUN
crln-23026	109	20	.	.	PUNCT
crln-23026	110	1	4	4	X
crln-23026	110	2	.	.	X
crln-23026	110	3	it	it	PRON
crln-23026	110	4	is	be	AUX
crln-23026	110	5	good	good	ADJ
crln-23026	110	6	practice	practice	NOUN
crln-23026	110	7	for	for	ADP
crln-23026	110	8	the	the	DET
crln-23026	110	9	appraiser	appraiser	NOUN
crln-23026	110	10	to	to	PART
crln-23026	110	11	prepare	prepare	VERB
crln-23026	110	12	a	a	DET
crln-23026	110	13	w	w	NOUN
crln-23026	110	14	ritten	ritten	ADJ
crln-23026	110	15	contract	contract	NOUN
crln-23026	110	16	covering	cover	VERB
crln-23026	110	17	objectives	objective	NOUN
crln-23026	110	18	,	,	PUNCT
crln-23026	110	19	scope	scope	NOUN
crln-23026	110	20	of	of	ADP
crln-23026	110	21	work	work	NOUN
crln-23026	110	22	,	,	PUNCT
crln-23026	110	23	tim	tim	PROPN
crln-23026	110	24	e	e	PROPN
crln-23026	110	25	of	of	ADP
crln-23026	110	26	delivery	delivery	NOUN
crln-23026	110	27	of	of	ADP
crln-23026	110	28	report	report	NOUN
crln-23026	110	29	,	,	PUNCT
crln-23026	110	30	fees	fee	NOUN
crln-23026	110	31	,	,	PUNCT
crln-23026	110	32	etc	etc	X
crln-23026	110	33	.	.	X
crln-23026	111	1	5	5	X
crln-23026	111	2	.	.	X
crln-23026	111	3	collaboration	collaboration	NOUN
crln-23026	111	4	between	between	ADP
crln-23026	111	5	appraisers	appraiser	NOUN
crln-23026	111	6	is	be	AUX
crln-23026	111	7	desirable	desirable	ADJ
crln-23026	111	8	in	in	ADP
crln-23026	111	9	some	some	DET
crln-23026	111	10	situations	situation	NOUN
crln-23026	111	11	,	,	PUNCT
crln-23026	111	12	such	such	ADJ
crln-23026	111	13	as	as	ADP
crln-23026	111	14	to	to	PART
crln-23026	111	15	expedite	expedite	VERB
crln-23026	111	16	the	the	DET
crln-23026	111	17	com	com	NOUN
crln-23026	111	18	ple­	ple­	NOUN
crln-23026	111	19	tion	tion	NOUN
crln-23026	111	20	of	of	ADP
crln-23026	111	21	work	work	NOUN
crln-23026	111	22	or	or	CCONJ
crln-23026	111	23	to	to	PART
crln-23026	111	24	obtain	obtain	VERB
crln-23026	111	25	the	the	DET
crln-23026	111	26	benefit	benefit	NOUN
crln-23026	111	27	of	of	ADP
crln-23026	111	28	a	a	DET
crln-23026	111	29	com	com	NOUN
crln-23026	111	30	bined	bin	VERB
crln-23026	111	31	judgm	judgm	PROPN
crln-23026	111	32	ent	ent	PROPN
crln-23026	111	33	.	.	PUNCT
crln-23026	112	1	in	in	ADP
crln-23026	112	2	such	such	ADJ
crln-23026	112	3	cases	case	NOUN
crln-23026	112	4	all	all	DET
crln-23026	112	5	collaborators	collaborator	NOUN
crln-23026	112	6	should	should	AUX
crln-23026	112	7	sign	sign	VERB
crln-23026	112	8	a	a	DET
crln-23026	112	9	joint	joint	ADJ
crln-23026	112	10	report	report	NOUN
crln-23026	112	11	.	.	PUNCT
crln-23026	113	1	unethical	unethical	ADJ
crln-23026	113	2	appraisal	appraisal	NOUN
crln-23026	113	3	practices	practice	NOUN
crln-23026	113	4	1	1	NUM
crln-23026	113	5	.	.	PUNCT
crln-23026	114	1	it	it	PRON
crln-23026	114	2	is	be	AUX
crln-23026	114	3	unethical	unethical	ADJ
crln-23026	114	4	for	for	SCONJ
crln-23026	114	5	an	an	DET
crln-23026	114	6	appraiser	appraiser	NOUN
crln-23026	114	7	to	to	PART
crln-23026	114	8	contract	contract	VERB
crln-23026	114	9	for	for	ADP
crln-23026	114	10	work	work	NOUN
crln-23026	114	11	for	for	ADP
crln-23026	114	12	a	a	DET
crln-23026	114	13	fixed	fix	VERB
crln-23026	114	14	percentage	percentage	NOUN
crln-23026	114	15	of	of	ADP
crln-23026	114	16	the	the	DET
crln-23026	114	17	am	am	NOUN
crln-23026	114	18	ount	ount	NOUN
crln-23026	114	19	of	of	ADP
crln-23026	114	20	value	value	NOUN
crln-23026	114	21	.	.	PUNCT
crln-23026	115	1	the	the	DET
crln-23026	115	2	tax	tax	NOUN
crln-23026	115	3	reform	reform	PROPN
crln-23026	115	4	act	act	NOUN
crln-23026	115	5	of	of	ADP
crln-23026	115	6	1984	1984	NUM
crln-23026	115	7	emphasizes	emphasize	VERB
crln-23026	115	8	this	this	PRON
crln-23026	115	9	.	.	PUNCT
crln-23026	116	1	2	2	X
crln-23026	116	2	.	.	X
crln-23026	116	3	in	in	ADP
crln-23026	116	4	some	some	DET
crln-23026	116	5	cases	case	NOUN
crln-23026	116	6	w	w	ADP
crln-23026	116	7	here	here	ADV
crln-23026	116	8	tw	tw	VERB
crln-23026	116	9	o	o	NOUN
crln-23026	116	10	or	or	CCONJ
crln-23026	116	11	more	more	ADJ
crln-23026	116	12	appraisers	appraiser	NOUN
crln-23026	116	13	have	have	AUX
crln-23026	116	14	been	be	AUX
crln-23026	116	15	engaged	engage	VERB
crln-23026	116	16	by	by	ADP
crln-23026	116	17	a	a	DET
crln-23026	116	18	single	single	ADJ
crln-23026	116	19	client	client	NOUN
crln-23026	116	20	to	to	ADP
crln-23026	116	21	m	m	PROPN
crln-23026	116	22	ake	ake	NOUN
crln-23026	116	23	inde­	inde­	PART
crln-23026	117	1	pendent	pendent	ADJ
crln-23026	117	2	appraisals	appraisal	NOUN
crln-23026	117	3	of	of	ADP
crln-23026	117	4	the	the	DET
crln-23026	117	5	same	same	ADJ
crln-23026	117	6	property	property	NOUN
crln-23026	118	1	,	,	PUNCT
crln-23026	118	2	the	the	DET
crln-23026	118	3	client	client	NOUN
crln-23026	118	4	has	have	VERB
crln-23026	118	5	th	th	VERB
crln-23026	118	6	e	e	NOUN
crln-23026	118	7	rig	rig	NOUN
crln-23026	118	8	h	h	PROPN
crln-23026	118	9	t	t	PROPN
crln-23026	118	10	to	to	PART
crln-23026	118	11	expect	expect	VERB
crln-23026	118	12	opinions	opinion	NOUN
crln-23026	118	13	th	th	PRON
crln-23026	118	14	a	a	DET
crln-23026	118	15	t	t	NOUN
crln-23026	118	16	have	have	AUX
crln-23026	118	17	been	be	AUX
crln-23026	118	18	reached	reach	VERB
crln-23026	118	19	independently	independently	ADV
crln-23026	118	20	.	.	PUNCT
crln-23026	119	1	it	it	PRON
crln-23026	119	2	is	be	AUX
crln-23026	119	3	thus	thus	ADV
crln-23026	119	4	unethical	unethical	ADJ
crln-23026	119	5	for	for	SCONJ
crln-23026	119	6	a	a	DET
crln-23026	119	7	p	p	NOUN
crln-23026	119	8	­	­	NOUN
crln-23026	119	9	praisers	praiser	NOUN
crln-23026	119	10	to	to	PART
crln-23026	119	11	collaborate	collaborate	VERB
crln-23026	119	12	or	or	CCONJ
crln-23026	119	13	consult	consult	VERB
crln-23026	119	14	w	w	PROPN
crln-23026	119	15	ith	ith	PROPN
crln-23026	119	16	one	one	NOUN
crln-23026	119	17	another	another	DET
crln-23026	119	18	or	or	CCONJ
crln-23026	119	19	make	make	VERB
crln-23026	119	20	use	use	NOUN
crln-23026	119	21	of	of	ADP
crln-23026	119	22	each	each	DET
crln-23026	119	23	other	other	ADJ
crln-23026	119	24	’s	’s	PART
crln-23026	119	25	findings	finding	NOUN
crln-23026	119	26	.	.	PUNCT
crln-23026	120	1	m	m	VERB
crln-23026	120	2	any	any	DET
crln-23026	120	3	other	other	ADJ
crln-23026	120	4	duties	duty	NOUN
crln-23026	120	5	,	,	PUNCT
crln-23026	120	6	responsibilities	responsibility	NOUN
crln-23026	120	7	,	,	PUNCT
crln-23026	120	8	and	and	CCONJ
crln-23026	120	9	unethi­	unethi­	PROPN
crln-23026	120	10	cal	cal	ADJ
crln-23026	120	11	practices	practice	NOUN
crln-23026	120	12	are	be	AUX
crln-23026	120	13	outlined	outline	VERB
crln-23026	120	14	in	in	ADP
crln-23026	120	15	various	various	ADJ
crln-23026	120	16	publications	publication	NOUN
crln-23026	120	17	by	by	ADP
crln-23026	120	18	the	the	DET
crln-23026	120	19	appraisal	appraisal	NOUN
crln-23026	120	20	associations	association	NOUN
crln-23026	120	21	.	.	PUNCT
crln-23026	121	1	the	the	DET
crln-23026	121	2	fullest	full	ADJ
crln-23026	121	3	is	be	AUX
crln-23026	121	4	presented	present	VERB
crln-23026	121	5	by	by	ADP
crln-23026	121	6	the	the	DET
crln-23026	121	7	international	international	ADJ
crln-23026	121	8	society	society	NOUN
crln-23026	121	9	of	of	ADP
crln-23026	121	10	appraisers	appraiser	NOUN
crln-23026	121	11	.	.	PUNCT
crln-23026	122	1	the	the	DET
crln-23026	122	2	association	association	NOUN
crln-23026	122	3	of	of	ADP
crln-23026	122	4	college	college	PROPN
crln-23026	122	5	and	and	CCONJ
crln-23026	122	6	research	research	NOUN
crln-23026	122	7	libraries	library	NOUN
crln-23026	122	8	a	a	DET
crln-23026	122	9	position	position	NOUN
crln-23026	122	10	on	on	ADP
crln-23026	122	11	the	the	DET
crln-23026	122	12	appraisal	appraisal	NOUN
crln-23026	122	13	of	of	ADP
crln-23026	122	14	gifts	gift	NOUN
crln-23026	122	15	was	be	AUX
crln-23026	122	16	devel­	devel­	NOUN
crln-23026	122	17	oped	ope	VERB
crln-23026	122	18	by	by	ADP
crln-23026	122	19	acrl	acrl	NOUN
crln-23026	122	20	in	in	ADP
crln-23026	122	21	1960	1960	NUM
crln-23026	122	22	and	and	CCONJ
crln-23026	122	23	revised	revise	VERB
crln-23026	122	24	in	in	ADP
crln-23026	122	25	1973	1973	NUM
crln-23026	122	26	.	.	PUNCT
crln-23026	123	1	it	it	PRON
crln-23026	123	2	can	can	AUX
crln-23026	123	3	56	56	NUM
crln-23026	123	4	be	be	AUX
crln-23026	123	5	summarized	summarize	VERB
crln-23026	123	6	by	by	ADP
crln-23026	123	7	saying	say	VERB
crln-23026	123	8	th	th	X
crln-23026	123	9	at	at	ADP
crln-23026	123	10	the	the	DET
crln-23026	123	11	library	library	NOUN
crln-23026	123	12	is	be	AUX
crln-23026	123	13	recog­	recog­	AUX
crln-23026	123	14	nized	nize	VERB
crln-23026	123	15	as	as	ADP
crln-23026	123	16	an	an	DET
crln-23026	123	17	interested	interested	ADJ
crln-23026	123	18	party	party	NOUN
crln-23026	123	19	when	when	SCONJ
crln-23026	123	20	receiving	receive	VERB
crln-23026	123	21	dona­	dona­	PROPN
crln-23026	123	22	tions	tion	NOUN
crln-23026	123	23	and	and	CCONJ
crln-23026	123	24	should	should	AUX
crln-23026	123	25	be	be	AUX
crln-23026	123	26	removed	remove	VERB
crln-23026	123	27	from	from	ADP
crln-23026	123	28	the	the	DET
crln-23026	123	29	actual	actual	ADJ
crln-23026	123	30	ap­	ap­	NOUN
crln-23026	123	31	praisal	praisal	NOUN
crln-23026	123	32	process	process	NOUN
crln-23026	123	33	other	other	ADJ
crln-23026	123	34	than	than	SCONJ
crln-23026	123	35	to	to	PART
crln-23026	123	36	facilitate	facilitate	VERB
crln-23026	123	37	th	th	X
crln-23026	123	38	at	at	ADP
crln-23026	123	39	process	process	NOUN
crln-23026	123	40	by	by	ADP
crln-23026	123	41	directing	direct	VERB
crln-23026	123	42	donors	donor	NOUN
crln-23026	123	43	to	to	ADP
crln-23026	123	44	price	price	NOUN
crln-23026	123	45	guides	guide	NOUN
crln-23026	123	46	,	,	PUNCT
crln-23026	123	47	giving	give	VERB
crln-23026	123	48	refer­	refer­	PROPN
crln-23026	123	49	ences	ence	NOUN
crln-23026	123	50	to	to	ADP
crln-23026	123	51	qualified	qualified	ADJ
crln-23026	123	52	appraisers	appraiser	NOUN
crln-23026	123	53	,	,	PUNCT
crln-23026	123	54	and	and	CCONJ
crln-23026	123	55	helping	help	VERB
crln-23026	123	56	w	w	PROPN
crln-23026	123	57	ith	ith	PROPN
crln-23026	123	58	clerical	clerical	ADJ
crln-23026	123	59	work	work	NOUN
crln-23026	123	60	such	such	ADJ
crln-23026	123	61	as	as	ADP
crln-23026	123	62	preparing	prepare	VERB
crln-23026	123	63	a	a	DET
crln-23026	123	64	list	list	NOUN
crln-23026	123	65	of	of	ADP
crln-23026	123	66	the	the	DET
crln-23026	123	67	dona­	dona­	PROPN
crln-23026	123	68	tion	tion	NOUN
crln-23026	123	69	.	.	PUNCT
crln-23026	124	1	the	the	DET
crln-23026	124	2	question	question	NOUN
crln-23026	124	3	about	about	ADP
crln-23026	124	4	who	who	PRON
crln-23026	124	5	should	should	AUX
crln-23026	124	6	pay	pay	VERB
crln-23026	124	7	for	for	ADP
crln-23026	124	8	ap	ap	PROPN
crln-23026	124	9	p	p	PROPN
crln-23026	124	10	raisals	raisal	NOUN
crln-23026	124	11	—	—	PUNCT
crln-23026	124	12	the	the	DET
crln-23026	124	13	donor	donor	NOUN
crln-23026	124	14	or	or	CCONJ
crln-23026	124	15	the	the	DET
crln-23026	124	16	lib	lib	PROPN
crln-23026	124	17	ra	ra	PROPN
crln-23026	125	1	ry	ry	PROPN
crln-23026	125	2	—	—	PUNCT
crln-23026	125	3	falls	fall	VERB
crln-23026	125	4	in	in	ADP
crln-23026	125	5	acrl	acrl	PROPN
crln-23026	125	6	’s	’s	PART
crln-23026	125	7	judgm	judgm	PROPN
crln-23026	125	8	ent	ent	PROPN
crln-23026	125	9	to	to	ADP
crln-23026	125	10	the	the	DET
crln-23026	125	11	donor.7	donor.7	PROPN
crln-23026	125	12	7	7	NUM
crln-23026	125	13	“	"	PUNCT
crln-23026	125	14	s	s	PART
crln-23026	125	15	tatem	tatem	NOUN
crln-23026	125	16	ent	ent	NOUN
crln-23026	125	17	on	on	ADP
crln-23026	125	18	a	a	DET
crln-23026	125	19	ppraisal	ppraisal	NOUN
crln-23026	125	20	of	of	ADP
crln-23026	125	21	g	g	PROPN
crln-23026	125	22	ifts	ift	NOUN
crln-23026	125	23	,	,	PUNCT
crln-23026	125	24	”	"	PUNCT
crln-23026	125	25	c	c	PROPN
crln-23026	125	26	&	&	CCONJ
crln-23026	125	27	rl	rl	PROPN
crln-23026	125	28	news	news	PROPN
crln-23026	125	29	,	,	PUNCT
crln-23026	125	30	march	march	PROPN
crln-23026	125	31	1973	1973	NUM
crln-23026	125	32	,	,	PUNCT
crln-23026	125	33	p.49	p.49	AUX
crln-23026	125	34	.	.	PROPN
crln-23026	125	35	reprinted	reprint	VERB
crln-23026	125	36	in	in	ADP
crln-23026	125	37	acrl	acrl	PROPN
crln-23026	125	38	’s	’s	PART
crln-23026	125	39	summary	summary	VERB
crln-23026	125	40	the	the	DET
crln-23026	125	41	tax	tax	NOUN
crln-23026	125	42	reform	reform	PROPN
crln-23026	125	43	act	act	NOUN
crln-23026	125	44	of	of	ADP
crln-23026	125	45	1984	1984	NUM
crln-23026	125	46	serves	serve	VERB
crln-23026	125	47	notice	notice	NOUN
crln-23026	125	48	to	to	ADP
crln-23026	125	49	do­	do­	VERB
crln-23026	125	50	nors	nor	NOUN
crln-23026	125	51	and	and	CCONJ
crln-23026	125	52	receiving	receive	VERB
crln-23026	125	53	institutions	institution	NOUN
crln-23026	125	54	th	th	X
crln-23026	125	55	at	at	ADP
crln-23026	125	56	closer	close	ADJ
crln-23026	125	57	attention	attention	NOUN
crln-23026	125	58	will	will	AUX
crln-23026	125	59	be	be	AUX
crln-23026	125	60	given	give	VERB
crln-23026	125	61	to	to	ADP
crln-23026	125	62	valuations	valuation	NOUN
crln-23026	125	63	of	of	ADP
crln-23026	125	64	donations	donation	NOUN
crln-23026	125	65	.	.	PUNCT
crln-23026	126	1	supple­	supple­	NOUN
crln-23026	126	2	menting	mente	VERB
crln-23026	126	3	the	the	DET
crln-23026	126	4	new	new	ADJ
crln-23026	126	5	tax	tax	NOUN
crln-23026	126	6	law	law	NOUN
crln-23026	126	7	is	be	AUX
crln-23026	126	8	a	a	DET
crln-23026	126	9	host	host	NOUN
crln-23026	126	10	of	of	ADP
crln-23026	126	11	regulations	regulation	NOUN
crln-23026	126	12	by	by	ADP
crln-23026	126	13	the	the	DET
crln-23026	126	14	irs	irs	PROPN
crln-23026	126	15	and	and	CCONJ
crln-23026	126	16	other	other	ADJ
crln-23026	126	17	agencies	agency	NOUN
crln-23026	126	18	th	th	X
crln-23026	126	19	at	at	AUX
crln-23026	126	20	establish	establish	VERB
crln-23026	126	21	an	an	DET
crln-23026	126	22	accept­	accept­	ADJ
crln-23026	126	23	able	able	ADJ
crln-23026	126	24	framework	framework	NOUN
crln-23026	126	25	for	for	ADP
crln-23026	126	26	gift	gift	NOUN
crln-23026	126	27	appraisals	appraisal	NOUN
crln-23026	126	28	.	.	PUNCT
crln-23026	127	1	the	the	DET
crln-23026	127	2	prim	prim	ADJ
crln-23026	127	3	ary	ary	PROPN
crln-23026	127	4	ef­	ef­	NOUN
crln-23026	127	5	fect	fect	NOUN
crln-23026	127	6	of	of	ADP
crln-23026	127	7	the	the	DET
crln-23026	127	8	new	new	ADJ
crln-23026	127	9	law	law	NOUN
crln-23026	127	10	is	be	AUX
crln-23026	127	11	to	to	PART
crln-23026	127	12	encourage	encourage	VERB
crln-23026	127	13	responsible	responsible	ADJ
crln-23026	127	14	be­	be­	ADJ
crln-23026	127	15	havior	havior	ADJ
crln-23026	127	16	of	of	ADP
crln-23026	127	17	donors	donor	NOUN
crln-23026	127	18	and	and	CCONJ
crln-23026	127	19	appraisers	appraiser	NOUN
crln-23026	127	20	,	,	PUNCT
crln-23026	127	21	while	while	SCONJ
crln-23026	127	22	librarians	librarian	NOUN
crln-23026	127	23	must	must	AUX
crln-23026	127	24	take	take	VERB
crln-23026	127	25	on	on	ADP
crln-23026	127	26	new	new	ADJ
crln-23026	127	27	procedures	procedure	NOUN
crln-23026	127	28	for	for	ADP
crln-23026	127	29	the	the	DET
crln-23026	127	30	control	control	NOUN
crln-23026	127	31	and	and	CCONJ
crln-23026	127	32	docum	docum	NOUN
crln-23026	127	33	entation	entation	NOUN
crln-23026	127	34	of	of	ADP
crln-23026	127	35	their	their	PRON
crln-23026	127	36	collections	collection	NOUN
crln-23026	127	37	.	.	PUNCT
crln-23026	128	1	■	■	PUNCT
crln-23026	128	2	■	■	PUNCT
crln-23026	128	3	guidelines	guideline	NOUN
crln-23026	128	4	on	on	ADP
crln-23026	128	5	manuscripts	manuscript	NOUN
crln-23026	128	6	and	and	CCONJ
crln-23026	128	7	archives	archive	NOUN
crln-23026	128	8	(	(	PUNCT
crln-23026	128	9	1977	1977	NUM
crln-23026	128	10	)	)	PUNCT
crln-23026	128	11	.	.	PUNCT
crln-23026	129	1	how	how	SCONJ
crln-23026	129	2	to	to	PART
crln-23026	129	3	participate	participate	VERB
crln-23026	129	4	in	in	ADP
crln-23026	129	5	acrl	acrl	PROPN
crln-23026	129	6	information	information	NOUN
crln-23026	129	7	for	for	ADP
crln-23026	129	8	new	new	ADJ
crln-23026	129	9	members	member	NOUN
crln-23026	129	10	and	and	CCONJ
crln-23026	129	11	potential	potential	ADJ
crln-23026	129	12	members	member	NOUN
crln-23026	129	13	.	.	PUNCT
crln-23026	130	1	t	t	NOUN
crln-23026	130	2	o	o	NOUN
crln-23026	130	3	join	join	VERB
crln-23026	130	4	to	to	PART
crln-23026	130	5	take	take	VERB
crln-23026	130	6	a	a	DET
crln-23026	130	7	continuing	continue	VERB
crln-23026	130	8	education	education	NOUN
crln-23026	130	9	course	course	NOUN
crln-23026	130	10	w	w	PROPN
crln-23026	130	11	rite	rite	NOUN
crln-23026	130	12	or	or	CCONJ
crln-23026	130	13	call	call	VERB
crln-23026	130	14	the	the	DET
crln-23026	130	15	association	association	NOUN
crln-23026	130	16	of	of	ADP
crln-23026	130	17	college	college	PROPN
crln-23026	130	18	and	and	CCONJ
crln-23026	130	19	re­	re­	VERB
crln-23026	130	20	to	to	PART
crln-23026	130	21	receive	receive	VERB
crln-23026	130	22	a	a	DET
crln-23026	130	23	course	course	NOUN
crln-23026	130	24	brochure	brochure	NOUN
crln-23026	130	25	,	,	PUNCT
crln-23026	130	26	write	write	VERB
crln-23026	130	27	gail	gail	PROPN
crln-23026	130	28	russell	russell	PROPN
crln-23026	130	29	search	search	PROPN
crln-23026	130	30	libraries	library	NOUN
crln-23026	130	31	for	for	ADP
crln-23026	130	32	application	application	NOUN
crln-23026	130	33	forms	form	NOUN
crln-23026	130	34	and	and	CCONJ
crln-23026	130	35	infor­	infor­	NOUN
crln-23026	130	36	at	at	ADP
crln-23026	130	37	the	the	DET
crln-23026	130	38	acrl	acrl	PROPN
crln-23026	130	39	office	office	NOUN
crln-23026	130	40	.	.	PUNCT
crln-23026	131	1	to	to	PART
crln-23026	131	2	register	register	VERB
crln-23026	131	3	,	,	PUNCT
crln-23026	131	4	use	use	VERB
crln-23026	131	5	information	information	NOUN
crln-23026	131	6	mation	mation	NOUN
crln-23026	131	7	:	:	PUNCT
crln-23026	131	8	acrl	acrl	PROPN
crln-23026	131	9	office	office	PROPN
crln-23026	131	10	,	,	PUNCT
crln-23026	131	11	50	50	NUM
crln-23026	131	12	e.	e.	PROPN
crln-23026	131	13	huron	huron	PROPN
crln-23026	131	14	st	st	PROPN
crln-23026	131	15	.	.	PROPN
crln-23026	131	16	,	,	PUNCT
crln-23026	131	17	chicago	chicago	PROPN
crln-23026	131	18	,	,	PUNCT
crln-23026	131	19	published	publish	VERB
crln-23026	131	20	in	in	ADP
crln-23026	131	21	c&rl	c&rl	PROPN
crln-23026	131	22	news	news	NOUN
crln-23026	131	23	or	or	CCONJ
crln-23026	131	24	in	in	ADP
crln-23026	131	25	the	the	DET
crln-23026	131	26	course	course	NOUN
crln-23026	131	27	bro­	bro­	PROPN
crln-23026	131	28	il	il	PROPN
crln-23026	131	29	60611	60611	NUM
crln-23026	131	30	-	-	SYM
crln-23026	131	31	2795	2795	NUM
crln-23026	131	32	;	;	PUNCT
crln-23026	131	33	(	(	PUNCT
crln-23026	131	34	312	312	NUM
crln-23026	131	35	)	)	PUNCT
crln-23026	131	36	944	944	NUM
crln-23026	131	37	-	-	SYM
crln-23026	131	38	6780	6780	NUM
crln-23026	131	39	.	.	PUNCT
crln-23026	132	1	chure	chure	NOUN
crln-23026	132	2	.	.	PUNCT
crln-23026	133	1	to	to	PART
crln-23026	133	2	learn	learn	VERB
crln-23026	133	3	about	about	ADP
crln-23026	133	4	acrl	acrl	PROPN
crln-23026	133	5	’s	’s	PART
crln-23026	133	6	current	current	ADJ
crln-23026	133	7	programs	program	NOUN
crln-23026	133	8	,	,	PUNCT
crln-23026	133	9	officers	officer	NOUN
crln-23026	133	10	,	,	PUNCT
crln-23026	133	11	to	to	PART
crln-23026	133	12	establish	establish	VERB
crln-23026	133	13	a	a	DET
crln-23026	133	14	local	local	ADJ
crln-23026	133	15	chapter	chapter	NOUN
crln-23026	133	16	of	of	ADP
crln-23026	133	17	acrl	acrl	NOUN
crln-23026	133	18	and	and	CCONJ
crln-23026	133	19	units	unit	NOUN
crln-23026	133	20	check	check	VERB
crln-23026	133	21	the	the	DET
crln-23026	133	22	procedures	procedure	NOUN
crln-23026	133	23	listed	list	VERB
crln-23026	133	24	in	in	ADP
crln-23026	133	25	“	"	PUNCT
crln-23026	133	26	guidelines	guideline	NOUN
crln-23026	133	27	for	for	ADP
crln-23026	133	28	check	check	NOUN
crln-23026	133	29	the	the	DET
crln-23026	133	30	a	a	DET
crln-23026	133	31	l	l	NOUN
crln-23026	133	32	a	a	DET
crln-23026	133	33	handbook	handbook	NOUN
crln-23026	133	34	of	of	ADP
crln-23026	133	35	organization	organization	NOUN
crln-23026	133	36	and	and	CCONJ
crln-23026	133	37	acrl	acrl	PROPN
crln-23026	133	38	chapters	chapter	NOUN
crln-23026	133	39	”	"	PUNCT
crln-23026	133	40	(	(	PUNCT
crln-23026	133	41	available	available	ADJ
crln-23026	133	42	from	from	ADP
crln-23026	133	43	the	the	DET
crln-23026	133	44	acrl	acrl	PROPN
crln-23026	133	45	of­	of­	PROPN
crln-23026	133	46	read	read	VERB
crln-23026	133	47	college	college	NOUN
crln-23026	133	48	o	o	PROPN
crln-23026	133	49	research	research	NOUN
crln-23026	133	50	libraries	library	NOUN
crln-23026	133	51	news	news	VERB
crln-23026	133	52	regularly	regularly	ADV
crln-23026	133	53	fice	fice	NOUN
crln-23026	133	54	)	)	PUNCT
crln-23026	133	55	.	.	PUNCT
crln-23026	134	1	send	send	VERB
crln-23026	134	2	a	a	DET
crln-23026	134	3	petition	petition	NOUN
crln-23026	134	4	with	with	ADP
crln-23026	134	5	the	the	DET
crln-23026	134	6	signatures	signature	NOUN
crln-23026	134	7	of	of	ADP
crln-23026	134	8	at	at	ADV
crln-23026	134	9	least	least	ADJ
crln-23026	134	10	(	(	PUNCT
crln-23026	134	11	as	as	ADP
crln-23026	134	12	a	a	DET
crln-23026	134	13	member	member	NOUN
crln-23026	134	14	of	of	ADP
crln-23026	134	15	acrl	acrl	NOUN
crln-23026	134	16	,	,	PUNCT
crln-23026	134	17	you	you	PRON
crln-23026	134	18	will	will	AUX
crln-23026	134	19	receive	receive	VERB
crln-23026	134	20	both	both	DET
crln-23026	134	21	pu	pu	PROPN
crln-23026	134	22	b	b	PROPN
crln-23026	134	23	­	­	NUM
crln-23026	134	24	25	25	NUM
crln-23026	134	25	acrl	acrl	NOUN
crln-23026	134	26	members	member	NOUN
crln-23026	134	27	to	to	ADP
crln-23026	134	28	the	the	DET
crln-23026	134	29	acrl	acrl	PROPN
crln-23026	134	30	office	office	NOUN
crln-23026	134	31	for	for	ADP
crln-23026	134	32	a	a	DET
crln-23026	134	33	p	p	NOUN
crln-23026	134	34	­	­	NUM
crln-23026	134	35	lications	lication	NOUN
crln-23026	134	36	)	)	PUNCT
crln-23026	134	37	.	.	PUNCT
crln-23026	135	1	proval	proval	NOUN
crln-23026	135	2	by	by	ADP
crln-23026	135	3	the	the	DET
crln-23026	135	4	board	board	NOUN
crln-23026	135	5	of	of	ADP
crln-23026	135	6	directors	director	NOUN
crln-23026	135	7	.	.	PUNCT
crln-23026	136	1	to	to	ADP
crln-23026	136	2	a	a	DET
crln-23026	136	3	tte	tte	PROPN
crln-23026	136	4	n	n	PROPN
crln-23026	136	5	d	d	PROPN
crln-23026	136	6	conference	conference	NOUN
crln-23026	136	7	program	program	NOUN
crln-23026	136	8	s	s	PART
crln-23026	136	9	,	,	PUNCT
crln-23026	136	10	acrl	acrl	PROPN
crln-23026	136	11	board	board	PROPN
crln-23026	136	12	to	to	PART
crln-23026	136	13	request	request	VERB
crln-23026	136	14	a	a	DET
crln-23026	136	15	speaker	speaker	NOUN
crln-23026	136	16	in	in	ADP
crln-23026	136	17	the	the	DET
crln-23026	136	18	chapter	chapter	NOUN
crln-23026	136	19	visits	visit	NOUN
crln-23026	136	20	program	program	NOUN
crln-23026	136	21	meetings	meeting	NOUN
crln-23026	136	22	,	,	PUNCT
crln-23026	136	23	or	or	CCONJ
crln-23026	136	24	committee	committee	NOUN
crln-23026	136	25	meetings	meeting	NOUN
crln-23026	136	26	w	w	AUX
crln-23026	136	27	rite	rite	PROPN
crln-23026	136	28	cathleen	cathleen	PROPN
crln-23026	136	29	bourdon	bourdon	PROPN
crln-23026	136	30	at	at	ADP
crln-23026	136	31	the	the	DET
crln-23026	136	32	acrl	acrl	PROPN
crln-23026	136	33	office	office	NOUN
crln-23026	136	34	and	and	CCONJ
crln-23026	136	35	for	for	ADP
crln-23026	136	36	information	information	NOUN
crln-23026	136	37	on	on	ADP
crln-23026	136	38	time	time	NOUN
crln-23026	136	39	,	,	PUNCT
crln-23026	136	40	places	place	NOUN
crln-23026	136	41	,	,	PUNCT
crln-23026	136	42	and	and	CCONJ
crln-23026	136	43	general	general	ADJ
crln-23026	136	44	specify	specify	VERB
crln-23026	136	45	your	your	PRON
crln-23026	136	46	date	date	NOUN
crln-23026	136	47	and	and	CCONJ
crln-23026	136	48	topic	topic	NOUN
crln-23026	136	49	.	.	PUNCT
crln-23026	137	1	eight	eight	NUM
crln-23026	137	2	chapters	chapter	NOUN
crln-23026	137	3	qualify	qualify	VERB
crln-23026	137	4	program	program	NOUN
crln-23026	137	5	content	content	NOUN
crln-23026	137	6	,	,	PUNCT
crln-23026	137	7	consult	consult	VERB
crln-23026	137	8	c&rl	c&rl	PROPN
crln-23026	137	9	news	news	PROPN
crln-23026	137	10	,	,	PUNCT
crln-23026	137	11	american	american	PROPN
crln-23026	137	12	each	each	DET
crln-23026	137	13	year	year	NOUN
crln-23026	137	14	for	for	ADP
crln-23026	137	15	a	a	DET
crln-23026	137	16	free	free	ADJ
crln-23026	137	17	visit	visit	NOUN
crln-23026	137	18	from	from	ADP
crln-23026	137	19	acrl	acrl	NOUN
crln-23026	137	20	officers	officer	NOUN
crln-23026	137	21	or	or	CCONJ
crln-23026	137	22	libraries	library	NOUN
crln-23026	137	23	,	,	PUNCT
crln-23026	137	24	and	and	CCONJ
crln-23026	137	25	the	the	DET
crln-23026	137	26	official	official	ADJ
crln-23026	137	27	conference	conference	NOUN
crln-23026	137	28	program	program	NOUN
crln-23026	137	29	s	s	PART
crln-23026	137	30	staff	staff	NOUN
crln-23026	137	31	.	.	PUNCT
crln-23026	138	1	and	and	CCONJ
crln-23026	138	2	schedules	schedule	NOUN
crln-23026	138	3	.	.	PUNCT
crln-23026	139	1	for	for	ADP
crln-23026	139	2	additional	additional	ADJ
crln-23026	139	3	information	information	NOUN
crln-23026	139	4	,	,	PUNCT
crln-23026	139	5	contact	contact	NOUN
crln-23026	139	6	to	to	PART
crln-23026	139	7	serve	serve	VERB
crln-23026	139	8	on	on	ADP
crln-23026	139	9	acrl	acrl	PROPN
crln-23026	139	10	’s	’s	PART
crln-23026	139	11	committees	committee	NOUN
crln-23026	139	12	or	or	CCONJ
crln-23026	139	13	to	to	PART
crln-23026	139	14	participate	participate	VERB
crln-23026	139	15	in	in	ADP
crln-23026	139	16	the	the	DET
crln-23026	139	17	acrl	acrl	PROPN
crln-23026	139	18	office	office	PROPN
crln-23026	139	19	.	.	PUNCT
crln-23026	140	1	acrl	acrl	PROPN
crln-23026	140	2	’s	’s	PART
crln-23026	140	3	sections	section	NOUN
crln-23026	140	4	and	and	CCONJ
crln-23026	140	5	discussion	discussion	NOUN
crln-23026	140	6	groups	group	NOUN
crln-23026	140	7	to	to	PART
crln-23026	140	8	attend	attend	VERB
crln-23026	140	9	preconferences	preconference	NOUN
crln-23026	140	10	familiarize	familiarize	VERB
crln-23026	140	11	yourself	yourself	PRON
crln-23026	140	12	with	with	ADP
crln-23026	140	13	the	the	DET
crln-23026	140	14	work	work	NOUN
crln-23026	140	15	of	of	ADP
crln-23026	140	16	the	the	DET
crln-23026	140	17	u	u	NOUN
crln-23026	140	18	n	n	ADV
crln-23026	140	19	it	it	PRON
crln-23026	140	20	—	—	PUNCT
crln-23026	140	21	for	for	ADP
crln-23026	140	22	information	information	NOUN
crln-23026	140	23	about	about	ADP
crln-23026	140	24	time	time	NOUN
crln-23026	140	25	,	,	PUNCT
crln-23026	140	26	place	place	NOUN
crln-23026	140	27	,	,	PUNCT
crln-23026	140	28	and	and	CCONJ
crln-23026	140	29	precon­	precon­	PRON
crln-23026	140	30	check	check	VERB
crln-23026	140	31	the	the	DET
crln-23026	140	32	ala	ala	PROPN
crln-23026	140	33	handbook	handbook	NOUN
crln-23026	140	34	o	o	PROPN
crln-23026	140	35	f	f	PROPN
crln-23026	140	36	organization	organization	NOUN
crln-23026	140	37	for	for	ADP
crln-23026	140	38	the	the	DET
crln-23026	140	39	ference	ference	NOUN
crln-23026	140	40	theme	theme	NOUN
crln-23026	140	41	,	,	PUNCT
crln-23026	140	42	check	check	NOUN
crln-23026	140	43	cc	cc	NOUN
crln-23026	140	44	-	-	PUNCT
crln-23026	140	45	rl	rl	NOUN
crln-23026	140	46	news	news	NOUN
crln-23026	140	47	and	and	CCONJ
crln-23026	140	48	american	american	PROPN
crln-23026	140	49	unit	unit	NOUN
crln-23026	140	50	’s	’s	PART
crln-23026	140	51	statem	statem	PROPN
crln-23026	140	52	ent	ent	NOUN
crln-23026	140	53	of	of	ADP
crln-23026	140	54	responsibility	responsibility	NOUN
crln-23026	140	55	,	,	PUNCT
crln-23026	140	56	read	read	VERB
crln-23026	140	57	about	about	ADP
crln-23026	140	58	the	the	DET
crln-23026	140	59	libraries	library	NOUN
crln-23026	140	60	.	.	PUNCT
crln-23026	141	1	for	for	ADP
crln-23026	141	2	additional	additional	ADJ
crln-23026	141	3	information	information	NOUN
crln-23026	141	4	and	and	CCONJ
crln-23026	141	5	registra­	registra­	NOUN
crln-23026	141	6	work	work	NOUN
crln-23026	141	7	of	of	ADP
crln-23026	141	8	the	the	DET
crln-23026	141	9	unit	unit	NOUN
crln-23026	141	10	as	as	SCONJ
crln-23026	141	11	reported	report	VERB
crln-23026	141	12	in	in	ADP
crln-23026	141	13	c&rl	c&rl	PROPN
crln-23026	141	14	news	news	PROPN
crln-23026	141	15	and	and	CCONJ
crln-23026	141	16	tion	tion	NOUN
crln-23026	141	17	materials	material	NOUN
crln-23026	141	18	,	,	PUNCT
crln-23026	141	19	w	w	NOUN
crln-23026	141	20	rite	rite	ADJ
crln-23026	141	21	to	to	ADP
crln-23026	141	22	the	the	DET
crln-23026	141	23	acrl	acrl	PROPN
crln-23026	141	24	office	office	NOUN
crln-23026	141	25	.	.	PUNCT
crln-23026	142	1	am	be	AUX
crln-23026	142	2	erican	erican	ADJ
crln-23026	142	3	libraries	library	NOUN
crln-23026	142	4	,	,	PUNCT
crln-23026	142	5	attend	attend	VERB
crln-23026	142	6	the	the	DET
crln-23026	142	7	meetings	meeting	NOUN
crln-23026	142	8	of	of	ADP
crln-23026	142	9	the	the	PRON