id	sid	tid	token	lemma	pos
cblr-2984	1	1	confronting	confront	VERB
cblr-2984	1	2	continuity	continuity	NOUN
cblr-2984	1	3	:	:	PUNCT
cblr-2984	1	4	a	a	DET
cblr-2984	1	5	tradition	tradition	NOUN
cblr-2984	1	6	of	of	ADP
cblr-2984	1	7	fiction	fiction	NOUN
cblr-2984	1	8	in	in	ADP
cblr-2984	1	9	corporate	corporate	ADJ
cblr-2984	1	10	reorganizations	reorganization	NOUN
cblr-2984	1	11	confronting	confront	VERB
cblr-2984	1	12	continuity	continuity	NOUN
cblr-2984	1	13	:	:	PUNCT
cblr-2984	1	14	a	a	DET
cblr-2984	1	15	tradition	tradition	NOUN
cblr-2984	1	16	of	of	ADP
cblr-2984	1	17	fiction	fiction	NOUN
cblr-2984	1	18	in	in	ADP
cblr-2984	1	19	corporate	corporate	ADJ
cblr-2984	1	20	reorganizations	reorganization	NOUN
cblr-2984	1	21	joshua	joshua	PROPN
cblr-2984	1	22	d.	d.	PROPN
cblr-2984	1	23	blank	blank	PROPN
cblr-2984	1	24	*	*	PROPN
cblr-2984	1	25	i.	i.	PROPN
cblr-2984	1	26	introduction	introduction	NOUN
cblr-2984	1	27	...............................	...............................	PUNCT
cblr-2984	1	28	3	3	NUM
cblr-2984	1	29	ii	ii	NOUN
cblr-2984	1	30	.	.	PUNCT
cblr-2984	1	31	overview	overview	NOUN
cblr-2984	1	32	and	and	CCONJ
cblr-2984	1	33	rationale	rationale	NOUN
cblr-2984	1	34	of	of	ADP
cblr-2984	1	35	the	the	DET
cblr-2984	1	36	reorganization	reorganization	NOUN
cblr-2984	1	37	traditions	tradition	NOUN
cblr-2984	1	38	....................................................................	....................................................................	PUNCT
cblr-2984	1	39	9	9	NUM
cblr-2984	1	40	a.	a.	NOUN
cblr-2984	1	41	overview	overview	NOUN
cblr-2984	1	42	of	of	ADP
cblr-2984	1	43	the	the	DET
cblr-2984	1	44	reorganization	reorganization	NOUN
cblr-2984	1	45	traditions	tradition	NOUN
cblr-2984	1	46	.........	.........	PUNCT
cblr-2984	2	1	10	10	NUM
cblr-2984	2	2	1	1	NUM
cblr-2984	2	3	.	.	PUNCT
cblr-2984	3	1	the	the	DET
cblr-2984	3	2	continuity	continuity	NOUN
cblr-2984	3	3	of	of	ADP
cblr-2984	3	4	interest	interest	NOUN
cblr-2984	3	5	doctrine	doctrine	NOUN
cblr-2984	3	6	.............	.............	PUNCT
cblr-2984	3	7	11	11	NUM
cblr-2984	3	8	2	2	NUM
cblr-2984	3	9	.	.	PUNCT
cblr-2984	4	1	the	the	DET
cblr-2984	4	2	continuity	continuity	NOUN
cblr-2984	4	3	of	of	ADP
cblr-2984	4	4	business	business	NOUN
cblr-2984	4	5	enterprise	enterprise	NOUN
cblr-2984	4	6	d	d	NOUN
cblr-2984	4	7	octrine	octrine	NOUN
cblr-2984	4	8	.........................................................	.........................................................	PUNCT
cblr-2984	4	9	14	14	NUM
cblr-2984	4	10	3	3	NUM
cblr-2984	4	11	.	.	PUNCT
cblr-2984	5	1	the	the	DET
cblr-2984	5	2	business	business	NOUN
cblr-2984	5	3	purpose	purpose	NOUN
cblr-2984	5	4	doctrine	doctrine	NOUN
cblr-2984	5	5	...................	...................	PUNCT
cblr-2984	5	6	14	14	NUM
cblr-2984	5	7	b.	b.	PROPN
cblr-2984	5	8	specific	specific	ADJ
cblr-2984	5	9	forms	form	NOUN
cblr-2984	5	10	of	of	ADP
cblr-2984	5	11	acquisitive	acquisitive	ADJ
cblr-2984	5	12	reorganizations	reorganization	NOUN
cblr-2984	5	13	....	....	PUNCT
cblr-2984	6	1	15	15	NUM
cblr-2984	6	2	1	1	NUM
cblr-2984	6	3	.	.	PUNCT
cblr-2984	6	4	statutory	statutory	PROPN
cblr-2984	6	5	m	m	PROPN
cblr-2984	6	6	erger	erger	NOUN
cblr-2984	6	7	..........................................	..........................................	PUNCT
cblr-2984	7	1	15	15	NUM
cblr-2984	7	2	2	2	NUM
cblr-2984	7	3	.	.	PUNCT
cblr-2984	7	4	forward	forward	ADV
cblr-2984	7	5	triangular	triangular	NOUN
cblr-2984	7	6	merger	merger	NOUN
cblr-2984	7	7	.........................	.........................	PUNCT
cblr-2984	7	8	16	16	NUM
cblr-2984	7	9	c.	c.	NOUN
cblr-2984	7	10	rationale	rationale	NOUN
cblr-2984	7	11	of	of	ADP
cblr-2984	7	12	the	the	DET
cblr-2984	7	13	reorganization	reorganization	NOUN
cblr-2984	7	14	traditions	tradition	NOUN
cblr-2984	7	15	.........	.........	PUNCT
cblr-2984	7	16	17	17	NUM
cblr-2984	7	17	iii	iii	NOUN
cblr-2984	7	18	.	.	PUNCT
cblr-2984	8	1	typical	typical	ADJ
cblr-2984	8	2	criticism	criticism	NOUN
cblr-2984	8	3	of	of	ADP
cblr-2984	8	4	the	the	DET
cblr-2984	8	5	continuity	continuity	NOUN
cblr-2984	8	6	of	of	ADP
cblr-2984	8	7	interest	interest	NOUN
cblr-2984	8	8	d	d	NOUN
cblr-2984	8	9	octrine	octrine	NOUN
cblr-2984	8	10	...................................................................	...................................................................	PUNCT
cblr-2984	8	11	19	19	NUM
cblr-2984	8	12	a.	a.	NOUN
cblr-2984	8	13	lack	lack	NOUN
cblr-2984	8	14	of	of	ADP
cblr-2984	8	15	clarity	clarity	NOUN
cblr-2984	8	16	....................................................	....................................................	PUNCT
cblr-2984	8	17	19	19	NUM
cblr-2984	8	18	b.	b.	NOUN
cblr-2984	8	19	transactional	transactional	ADJ
cblr-2984	8	20	inefficiency	inefficiency	NOUN
cblr-2984	8	21	.................................	.................................	PUNCT
cblr-2984	8	22	20	20	NUM
cblr-2984	8	23	c.	c.	NOUN
cblr-2984	8	24	unfair	unfair	ADJ
cblr-2984	8	25	outcomes	outcome	NOUN
cblr-2984	8	26	................................................	................................................	PUNCT
cblr-2984	9	1	22	22	NUM
cblr-2984	9	2	iv	iv	NOUN
cblr-2984	9	3	.	.	PUNCT
cblr-2984	9	4	continuity	continuity	NOUN
cblr-2984	9	5	of	of	ADP
cblr-2984	9	6	interest	interest	NOUN
cblr-2984	9	7	:	:	PUNCT
cblr-2984	9	8	a	a	DET
cblr-2984	9	9	tradition	tradition	NOUN
cblr-2984	9	10	of	of	ADP
cblr-2984	9	11	fiction	fiction	NOUN
cblr-2984	9	12	......	......	PUNCT
cblr-2984	9	13	24	24	NUM
cblr-2984	9	14	a.	a.	NOUN
cblr-2984	9	15	something	something	PRON
cblr-2984	9	16	completely	completely	ADV
cblr-2984	9	17	different	different	ADJ
cblr-2984	9	18	......................	......................	PUNCT
cblr-2984	9	19	25	25	NUM
cblr-2984	9	20	b.	b.	NOUN
cblr-2984	9	21	disproportionate	disproportionate	ADJ
cblr-2984	9	22	changes	change	NOUN
cblr-2984	9	23	in	in	ADP
cblr-2984	9	24	proportionate	proportionate	ADJ
cblr-2984	9	25	interest	interest	NOUN
cblr-2984	9	26	................................................................	................................................................	PUNCT
cblr-2984	10	1	28	28	NUM
cblr-2984	10	2	c.	c.	NOUN
cblr-2984	10	3	the	the	DET
cblr-2984	10	4	escrow	escrow	NOUN
cblr-2984	10	5	rules	rule	NOUN
cblr-2984	10	6	..............................................	..............................................	PUNCT
cblr-2984	10	7	32	32	NUM
cblr-2984	10	8	d.	d.	NOUN
cblr-2984	10	9	"	"	PUNCT
cblr-2984	10	10	mere	mere	ADJ
cblr-2984	10	11	dispositions	disposition	NOUN
cblr-2984	10	12	"	"	PUNCT
cblr-2984	10	13	and	and	CCONJ
cblr-2984	10	14	post	post	ADJ
cblr-2984	10	15	-	-	ADJ
cblr-2984	10	16	reorganization	reorganization	ADJ
cblr-2984	10	17	continuity	continuity	NOUN
cblr-2984	10	18	...........................................................	...........................................................	PUNCT
cblr-2984	10	19	36	36	NUM
cblr-2984	10	20	e.	e.	PROPN
cblr-2984	10	21	fictional	fictional	PROPN
cblr-2984	10	22	equity	equity	PROPN
cblr-2984	10	23	................................................	................................................	PUNCT
cblr-2984	11	1	41	41	NUM
cblr-2984	11	2	f.	f.	NOUN
cblr-2984	11	3	a	a	DET
cblr-2984	11	4	meaningless	meaningless	ADJ
cblr-2984	11	5	tradition	tradition	NOUN
cblr-2984	11	6	...................................	...................................	PUNCT
cblr-2984	11	7	44	44	NUM
cblr-2984	11	8	v.	v.	ADP
cblr-2984	11	9	the	the	DET
cblr-2984	11	10	end	end	NOUN
cblr-2984	11	11	of	of	ADP
cblr-2984	11	12	continuity	continuity	NOUN
cblr-2984	11	13	:	:	PUNCT
cblr-2984	11	14	a	a	DET
cblr-2984	11	15	new	new	ADJ
cblr-2984	11	16	approach	approach	NOUN
cblr-2984	11	17	...............	...............	PUNCT
cblr-2984	11	18	45	45	NUM
cblr-2984	11	19	a.	a.	NOUN
cblr-2984	11	20	past	past	NOUN
cblr-2984	11	21	proposed	propose	VERB
cblr-2984	11	22	alternatives	alternative	NOUN
cblr-2984	11	23	...............................	...............................	PUNCT
cblr-2984	12	1	47	47	NUM
cblr-2984	12	2	b.	b.	PROPN
cblr-2984	12	3	a	a	DET
cblr-2984	12	4	new	new	ADJ
cblr-2984	12	5	approach	approach	NOUN
cblr-2984	12	6	................................................	................................................	PUNCT
cblr-2984	12	7	49	49	NUM
cblr-2984	12	8	1	1	NUM
cblr-2984	12	9	.	.	PUNCT
cblr-2984	13	1	the	the	DET
cblr-2984	13	2	proposal	proposal	NOUN
cblr-2984	13	3	................................................	................................................	PUNCT
cblr-2984	13	4	49	49	NUM
cblr-2984	13	5	2	2	NUM
cblr-2984	13	6	.	.	PUNCT
cblr-2984	13	7	explanation	explanation	NOUN
cblr-2984	13	8	of	of	ADP
cblr-2984	13	9	corporate	corporate	ADJ
cblr-2984	13	10	-	-	PUNCT
cblr-2984	13	11	level	level	NOUN
cblr-2984	13	12	requirem	requirem	ADJ
cblr-2984	13	13	ents	ent	NOUN
cblr-2984	13	14	................................................	................................................	PUNCT
cblr-2984	13	15	51	51	NUM
cblr-2984	13	16	a.	a.	NOUN
cblr-2984	13	17	identifying	identify	VERB
cblr-2984	13	18	mere	mere	ADJ
cblr-2984	13	19	changes	change	NOUN
cblr-2984	13	20	in	in	ADP
cblr-2984	13	21	form	form	NOUN
cblr-2984	13	22	.....	.....	PUNCT
cblr-2984	13	23	52	52	NUM
cblr-2984	13	24	b.	b.	NOUN
cblr-2984	13	25	contrasts	contrast	VERB
cblr-2984	13	26	with	with	ADP
cblr-2984	13	27	the	the	DET
cblr-2984	13	28	a.l.i	a.l.i	NOUN
cblr-2984	13	29	.	.	PUNCT
cblr-2984	14	1	report	report	NOUN
cblr-2984	14	2	...........	...........	PUNCT
cblr-2984	15	1	56	56	NUM
cblr-2984	15	2	3	3	NUM
cblr-2984	15	3	.	.	PUNCT
cblr-2984	15	4	explanation	explanation	NOUN
cblr-2984	15	5	of	of	ADP
cblr-2984	15	6	shareholder	shareholder	NOUN
cblr-2984	15	7	-	-	PUNCT
cblr-2984	15	8	level	level	NOUN
cblr-2984	15	9	requirem	requirem	ADJ
cblr-2984	15	10	ents	ent	NOUN
cblr-2984	15	11	................................................	................................................	PUNCT
cblr-2984	16	1	58	58	NUM
cblr-2984	16	2	a.	a.	NOUN
cblr-2984	16	3	exempting	exempt	VERB
cblr-2984	16	4	purely	purely	ADV
cblr-2984	16	5	paper	paper	NOUN
cblr-2984	16	6	transactions	transaction	NOUN
cblr-2984	16	7	.....	.....	PUNCT
cblr-2984	16	8	58	58	NUM
cblr-2984	16	9	b.	b.	NOUN
cblr-2984	16	10	contrasts	contrast	VERB
cblr-2984	16	11	with	with	ADP
cblr-2984	16	12	the	the	DET
cblr-2984	16	13	a.l.i	a.l.i	NOUN
cblr-2984	16	14	.	.	PUNCT
cblr-2984	17	1	report	report	NOUN
cblr-2984	17	2	...........	...........	PUNCT
cblr-2984	18	1	62	62	NUM
cblr-2984	18	2	c.	c.	NOUN
cblr-2984	18	3	illustrative	illustrative	ADJ
cblr-2984	18	4	examples	example	NOUN
cblr-2984	18	5	.........................................	.........................................	PUNCT
cblr-2984	19	1	65	65	NUM
cblr-2984	19	2	d.	d.	PROPN
cblr-2984	19	3	potential	potential	ADJ
cblr-2984	19	4	criticism	criticism	NOUN
cblr-2984	19	5	of	of	ADP
cblr-2984	19	6	the	the	DET
cblr-2984	19	7	proposal	proposal	NOUN
cblr-2984	19	8	...................	...................	PUNCT
cblr-2984	20	1	69	69	NUM
cblr-2984	20	2	1	1	NUM
cblr-2984	20	3	.	.	PUNCT
cblr-2984	21	1	a	a	DET
cblr-2984	21	2	corporate	corporate	ADJ
cblr-2984	21	3	windfall	windfall	NOUN
cblr-2984	21	4	in	in	ADP
cblr-2984	21	5	disguise	disguise	NOUN
cblr-2984	21	6	?	?	PUNCT
cblr-2984	21	7	......	......	PUNCT
cblr-2984	21	8	.	.	PUNCT
cblr-2984	21	9	.	.	PUNCT
cblr-2984	21	10	.	.	PUNCT
cblr-2984	21	11	.	.	PUNCT
cblr-2984	21	12	.	.	PUNCT
cblr-2984	21	13	.	.	PUNCT
cblr-2984	21	14	.	.	PUNCT
cblr-2984	21	15	.	.	PUNCT
cblr-2984	21	16	.	.	PUNCT
cblr-2984	22	1	69	69	NUM
cblr-2984	22	2	2	2	NUM
cblr-2984	22	3	.	.	NUM
cblr-2984	22	4	increased	increase	VERB
cblr-2984	22	5	complexity	complexity	NOUN
cblr-2984	22	6	...................................	...................................	PUNCT
cblr-2984	22	7	72	72	NUM
cblr-2984	22	8	3	3	NUM
cblr-2984	22	9	.	.	X
cblr-2984	22	10	interference	interference	NOUN
cblr-2984	22	11	with	with	ADP
cblr-2984	22	12	business	business	NOUN
cblr-2984	22	13	deals	deal	NOUN
cblr-2984	22	14	................	................	PUNCT
cblr-2984	22	15	74	74	NUM
cblr-2984	22	16	e.	e.	NOUN
cblr-2984	22	17	interaction	interaction	NOUN
cblr-2984	22	18	with	with	ADP
cblr-2984	22	19	other	other	ADJ
cblr-2984	22	20	reorganization	reorganization	NOUN
cblr-2984	22	21	provisions	provision	NOUN
cblr-2984	22	22	...........................................................	...........................................................	PUNCT
cblr-2984	23	1	77	77	NUM
cblr-2984	23	2	vi	vi	NOUN
cblr-2984	23	3	.	.	PUNCT
cblr-2984	23	4	conclusion	conclusion	NOUN
cblr-2984	23	5	...............................................................	...............................................................	PUNCT
cblr-2984	23	6	78	78	NUM
cblr-2984	23	7	the	the	DET
cblr-2984	23	8	"	"	PUNCT
cblr-2984	23	9	continuity	continuity	NOUN
cblr-2984	23	10	of	of	ADP
cblr-2984	23	11	interest	interest	NOUN
cblr-2984	23	12	"	"	PUNCT
cblr-2984	23	13	doctrine	doctrine	NOUN
cblr-2984	23	14	has	have	AUX
cblr-2984	23	15	determined	determine	VERB
cblr-2984	23	16	the	the	DET
cblr-2984	23	17	tax	tax	NOUN
cblr-2984	23	18	treatment	treatment	NOUN
cblr-2984	23	19	of	of	ADP
cblr-2984	23	20	corporate	corporate	ADJ
cblr-2984	23	21	mergers	merger	NOUN
cblr-2984	23	22	for	for	ADP
cblr-2984	23	23	over	over	ADP
cblr-2984	23	24	seventy	seventy	NUM
cblr-2984	23	25	years	year	NOUN
cblr-2984	23	26	.	.	PUNCT
cblr-2984	24	1	under	under	ADP
cblr-2984	24	2	this	this	DET
cblr-2984	24	3	doctrine	doctrine	NOUN
cblr-2984	24	4	,	,	PUNCT
cblr-2984	24	5	a	a	DET
cblr-2984	24	6	corporate	corporate	ADJ
cblr-2984	24	7	merger	merger	NOUN
cblr-2984	24	8	may	may	AUX
cblr-2984	24	9	qualify	qualify	VERB
cblr-2984	24	10	for	for	ADP
cblr-2984	24	11	taxdeferred	taxdeferre	VERB
cblr-2984	24	12	treatment	treatment	NOUN
cblr-2984	24	13	if	if	SCONJ
cblr-2984	24	14	an	an	DET
cblr-2984	24	15	acquiror	acquiror	NOUN
cblr-2984	24	16	corporation	corporation	NOUN
cblr-2984	24	17	pays	pay	VERB
cblr-2984	24	18	shareholders	shareholder	NOUN
cblr-2984	24	19	of	of	ADP
cblr-2984	24	20	the	the	DET
cblr-2984	24	21	target	target	NOUN
cblr-2984	24	22	corporation	corporation	NOUN
cblr-2984	24	23	consideration	consideration	NOUN
cblr-2984	24	24	that	that	PRON
cblr-2984	24	25	consists	consist	VERB
cblr-2984	24	26	of	of	ADP
cblr-2984	24	27	at	at	ADP
cblr-2984	24	28	least	least	ADJ
cblr-2984	24	29	a	a	DET
cblr-2984	24	30	minimum	minimum	NOUN
cblr-2984	24	31	amount	amount	NOUN
cblr-2984	24	32	of	of	ADP
cblr-2984	24	33	the	the	DET
cblr-2984	24	34	acquiror	acquiror	NOUN
cblr-2984	24	35	corporation	corporation	NOUN
cblr-2984	24	36	's	's	PART
cblr-2984	24	37	stock	stock	NOUN
cblr-2984	24	38	.	.	PUNCT
cblr-2984	25	1	the	the	DET
cblr-2984	25	2	continuity	continuity	NOUN
cblr-2984	25	3	of	of	ADP
cblr-2984	25	4	interest	interest	NOUN
cblr-2984	25	5	doctrine	doctrine	NOUN
cblr-2984	25	6	has	have	AUX
cblr-2984	25	7	been	be	AUX
cblr-2984	25	8	criticized	criticize	VERB
cblr-2984	25	9	as	as	ADP
cblr-2984	25	10	unclear	unclear	ADJ
cblr-2984	25	11	,	,	PUNCT
cblr-2984	25	12	inefficient	inefficient	ADJ
cblr-2984	25	13	,	,	PUNCT
cblr-2984	25	14	and	and	CCONJ
cblr-2984	25	15	unfair	unfair	ADJ
cblr-2984	25	16	.	.	PUNCT
cblr-2984	26	1	much	much	ADJ
cblr-2984	26	2	of	of	ADP
cblr-2984	26	3	this	this	DET
cblr-2984	26	4	criticism	criticism	NOUN
cblr-2984	26	5	,	,	PUNCT
cblr-2984	26	6	however	however	ADV
cblr-2984	26	7	,	,	PUNCT
cblr-2984	26	8	is	be	AUX
cblr-2984	26	9	obsolete	obsolete	ADJ
cblr-2984	26	10	and	and	CCONJ
cblr-2984	26	11	largely	largely	ADV
cblr-2984	26	12	unpersuasive	unpersuasive	ADJ
cblr-2984	26	13	.	.	PUNCT
cblr-2984	27	1	this	this	DET
cblr-2984	27	2	article	article	NOUN
cblr-2984	27	3	offers	offer	VERB
cblr-2984	27	4	a	a	DET
cblr-2984	27	5	different	different	ADJ
cblr-2984	27	6	justification	justification	NOUN
cblr-2984	27	7	for	for	ADP
cblr-2984	27	8	repealing	repeal	VERB
cblr-2984	27	9	the	the	DET
cblr-2984	27	10	doctrine	doctrine	NOUN
cblr-2984	27	11	:	:	PUNCT
cblr-2984	27	12	the	the	DET
cblr-2984	27	13	end	end	NOUN
cblr-2984	27	14	that	that	SCONJ
cblr-2984	27	15	the	the	DET
cblr-2984	27	16	continuity	continuity	NOUN
cblr-2984	27	17	of	of	ADP
cblr-2984	27	18	interest	interest	NOUN
cblr-2984	27	19	doctrine	doctrine	NOUN
cblr-2984	27	20	is	be	AUX
cblr-2984	27	21	intended	intend	VERB
cblr-2984	27	22	to	to	PART
cblr-2984	27	23	achieve	achieve	VERB
cblr-2984	27	24	-	-	PUNCT
cblr-2984	27	25	an	an	DET
cblr-2984	27	26	aggregate	aggregate	ADJ
cblr-2984	27	27	group	group	NOUN
cblr-2984	27	28	of	of	ADP
cblr-2984	27	29	former	former	ADJ
cblr-2984	27	30	target	target	NOUN
cblr-2984	27	31	corporation	corporation	NOUN
cblr-2984	27	32	shareholders	shareholder	NOUN
cblr-2984	27	33	maintaining	maintain	VERB
cblr-2984	27	34	a	a	DET
cblr-2984	27	35	"	"	PUNCT
cblr-2984	27	36	continuity	continuity	NOUN
cblr-2984	27	37	of	of	ADP
cblr-2984	27	38	interest	interest	NOUN
cblr-2984	27	39	"	"	PUNCT
cblr-2984	27	40	in	in	ADP
cblr-2984	27	41	the	the	DET
cblr-2984	27	42	acquiror	acquiror	NOUN
cblr-2984	27	43	corporation	corporation	NOUN
cblr-2984	27	44	following	follow	VERB
cblr-2984	27	45	a	a	DET
cblr-2984	27	46	merger	merger	NOUN
cblr-2984	27	47	-	-	PUNCT
cblr-2984	27	48	is	be	AUX
cblr-2984	27	49	fiction	fiction	NOUN
cblr-2984	27	50	.	.	PUNCT
cblr-2984	28	1	because	because	SCONJ
cblr-2984	28	2	the	the	DET
cblr-2984	28	3	doctrine	doctrine	NOUN
cblr-2984	28	4	serves	serve	VERB
cblr-2984	28	5	a	a	DET
cblr-2984	28	6	fictional	fictional	ADJ
cblr-2984	28	7	premise	premise	NOUN
cblr-2984	28	8	,	,	PUNCT
cblr-2984	28	9	it	it	PRON
cblr-2984	28	10	does	do	AUX
cblr-2984	28	11	not	not	PART
cblr-2984	28	12	distinguish	distinguish	VERB
cblr-2984	28	13	effectively	effectively	ADV
cblr-2984	28	14	between	between	ADP
cblr-2984	28	15	special	special	ADJ
cblr-2984	28	16	mergers	merger	NOUN
cblr-2984	28	17	deserving	deserve	VERB
cblr-2984	28	18	of	of	ADP
cblr-2984	28	19	tax	tax	NOUN
cblr-2984	28	20	-	-	PUNCT
cblr-2984	28	21	deferred	defer	VERB
cblr-2984	28	22	treatment	treatment	NOUN
cblr-2984	28	23	and	and	CCONJ
cblr-2984	28	24	ordinary	ordinary	ADJ
cblr-2984	28	25	sales	sale	NOUN
cblr-2984	28	26	that	that	PRON
cblr-2984	28	27	should	should	AUX
cblr-2984	28	28	be	be	AUX
cblr-2984	28	29	taxed	tax	VERB
cblr-2984	28	30	currently	currently	ADV
cblr-2984	28	31	.	.	PUNCT
cblr-2984	29	1	the	the	DET
cblr-2984	29	2	second	second	ADJ
cblr-2984	29	3	half	half	NOUN
cblr-2984	29	4	of	of	ADP
cblr-2984	29	5	this	this	DET
cblr-2984	29	6	article	article	NOUN
cblr-2984	29	7	presents	present	VERB
cblr-2984	29	8	a	a	DET
cblr-2984	29	9	new	new	ADJ
cblr-2984	29	10	proposal	proposal	NOUN
cblr-2984	29	11	for	for	ADP
cblr-2984	29	12	replacing	replace	VERB
cblr-2984	29	13	the	the	DET
cblr-2984	29	14	continuity	continuity	NOUN
cblr-2984	29	15	of	of	ADP
cblr-2984	29	16	interest	interest	NOUN
cblr-2984	29	17	doctrine	doctrine	NOUN
cblr-2984	29	18	.	.	PUNCT
cblr-2984	30	1	without	without	ADP
cblr-2984	30	2	any	any	DET
cblr-2984	30	3	regard	regard	NOUN
cblr-2984	30	4	to	to	ADP
cblr-2984	30	5	the	the	DET
cblr-2984	30	6	nature	nature	NOUN
cblr-2984	30	7	of	of	ADP
cblr-2984	30	8	the	the	DET
cblr-2984	30	9	consideration	consideration	NOUN
cblr-2984	30	10	paid	pay	VERB
cblr-2984	30	11	,	,	PUNCT
cblr-2984	30	12	the	the	DET
cblr-2984	30	13	proposal	proposal	NOUN
cblr-2984	30	14	delivers	deliver	VERB
cblr-2984	30	15	tax	tax	NOUN
cblr-2984	30	16	-	-	PUNCT
cblr-2984	30	17	deferred	defer	VERB
cblr-2984	30	18	treatment	treatment	NOUN
cblr-2984	30	19	where	where	SCONJ
cblr-2984	30	20	the	the	DET
cblr-2984	30	21	acquiror	acquiror	NOUN
cblr-2984	30	22	corporation	corporation	NOUN
cblr-2984	30	23	continues	continue	VERB
cblr-2984	30	24	the	the	DET
cblr-2984	30	25	historic	historic	ADJ
cblr-2984	30	26	business	business	NOUN
cblr-2984	30	27	of	of	ADP
cblr-2984	30	28	the	the	DET
cblr-2984	30	29	target	target	NOUN
cblr-2984	30	30	corporation	corporation	NOUN
cblr-2984	30	31	for	for	ADP
cblr-2984	30	32	at	at	ADV
cblr-2984	30	33	least	least	ADV
cblr-2984	30	34	two	two	NUM
cblr-2984	30	35	-years	-year	NOUN
cblr-2984	30	36	following	follow	VERB
cblr-2984	30	37	the	the	DET
cblr-2984	30	38	merger	merger	NOUN
cblr-2984	30	39	and	and	CCONJ
cblr-2984	30	40	where	where	SCONJ
cblr-2984	30	41	a	a	DET
cblr-2984	30	42	target	target	NOUN
cblr-2984	30	43	shareholder	shareholder	NOUN
cblr-2984	30	44	's	's	PART
cblr-2984	30	45	col	col	PROPN
cblr-2984	30	46	umbia	umbia	PROPN
cblr-2984	30	47	b	b	PROPN
cblr-2984	31	1	usiness	usiness	PROPN
cblr-2984	31	2	la	la	PROPN
cblr-2984	31	3	w	w	PROPN
cblr-2984	31	4	re	re	PROPN
cblr-2984	31	5	vie	vie	PROPN
cblr-2984	31	6	w	w	PROPN
cblr-2984	32	1	[	[	X
cblr-2984	32	2	vol	vol	NOUN
cblr-2984	32	3	.	.	PUNCT
cblr-2984	32	4	2006	2006	NUM
cblr-2984	32	5	confronting	confront	VERB
cblr-2984	32	6	continuity	continuity	NOUN
cblr-2984	32	7	position	position	NOUN
cblr-2984	32	8	within	within	ADP
cblr-2984	32	9	the	the	DET
cblr-2984	32	10	enterprise	enterprise	NOUN
cblr-2984	32	11	does	do	AUX
cblr-2984	32	12	not	not	PART
cblr-2984	32	13	change	change	VERB
cblr-2984	32	14	significantly	significantly	ADV
cblr-2984	32	15	as	as	ADP
cblr-2984	32	16	a	a	DET
cblr-2984	32	17	result	result	NOUN
cblr-2984	32	18	of	of	ADP
cblr-2984	32	19	its	its	PRON
cblr-2984	32	20	exchange	exchange	NOUN
cblr-2984	32	21	of	of	ADP
cblr-2984	32	22	target	target	NOUN
cblr-2984	32	23	corporation	corporation	NOUN
cblr-2984	32	24	stock	stock	NOUN
cblr-2984	32	25	for	for	ADP
cblr-2984	32	26	stock	stock	NOUN
cblr-2984	32	27	in	in	ADP
cblr-2984	32	28	this	this	DET
cblr-2984	32	29	acquiror	acquiror	NOUN
cblr-2984	32	30	corporation	corporation	NOUN
cblr-2984	32	31	.	.	PUNCT
cblr-2984	33	1	while	while	SCONJ
cblr-2984	33	2	the	the	DET
cblr-2984	33	3	continuity	continuity	NOUN
cblr-2984	33	4	of	of	ADP
cblr-2984	33	5	interest	interest	NOUN
cblr-2984	33	6	doctrine	doctrine	NOUN
cblr-2984	33	7	serves	serve	VERB
cblr-2984	33	8	a	a	DET
cblr-2984	33	9	fictitious	fictitious	ADJ
cblr-2984	33	10	premise	premise	NOUN
cblr-2984	33	11	,	,	PUNCT
cblr-2984	33	12	the	the	DET
cblr-2984	33	13	proposal	proposal	NOUN
cblr-2984	33	14	presented	present	VERB
cblr-2984	33	15	in	in	ADP
cblr-2984	33	16	this	this	DET
cblr-2984	33	17	article	article	NOUN
cblr-2984	33	18	restores	restore	VERB
cblr-2984	33	19	some	some	DET
cblr-2984	33	20	sense	sense	NOUN
cblr-2984	33	21	of	of	ADP
cblr-2984	33	22	truth	truth	NOUN
cblr-2984	33	23	to	to	ADP
cblr-2984	33	24	the	the	DET
cblr-2984	33	25	policy	policy	NOUN
cblr-2984	33	26	of	of	ADP
cblr-2984	33	27	reserving	reserve	VERB
cblr-2984	33	28	special	special	ADJ
cblr-2984	33	29	tax	tax	NOUN
cblr-2984	33	30	treatment	treatment	NOUN
cblr-2984	33	31	for	for	ADP
cblr-2984	33	32	mergers	merger	NOUN
cblr-2984	33	33	that	that	PRON
cblr-2984	33	34	represent	represent	VERB
cblr-2984	33	35	mere	mere	ADJ
cblr-2984	33	36	changes	change	NOUN
cblr-2984	33	37	in	in	ADP
cblr-2984	33	38	form	form	NOUN
cblr-2984	33	39	.	.	PUNCT
cblr-2984	34	1	i.	i.	NOUN
cblr-2984	34	2	introduction	introduction	NOUN
cblr-2984	34	3	if	if	SCONJ
cblr-2984	34	4	tevye	tevye	PROPN
cblr-2984	34	5	from	from	ADP
cblr-2984	34	6	the	the	DET
cblr-2984	34	7	broadway	broadway	NOUN
cblr-2984	34	8	classic	classic	ADJ
cblr-2984	34	9	fiddler	fiddler	NOUN
cblr-2984	34	10	on	on	ADP
cblr-2984	34	11	the	the	DET
cblr-2984	34	12	roof	roof	NOUN
cblr-2984	34	13	'	'	PUNCT
cblr-2984	34	14	were	be	AUX
cblr-2984	34	15	a	a	DET
cblr-2984	34	16	tax	tax	NOUN
cblr-2984	34	17	lawyer	lawyer	NOUN
cblr-2984	34	18	instead	instead	ADV
cblr-2984	34	19	of	of	ADP
cblr-2984	34	20	a	a	DET
cblr-2984	34	21	milkman	milkman	PROPN
cblr-2984	34	22	,	,	PUNCT
cblr-2984	34	23	he	he	PRON
cblr-2984	34	24	might	might	AUX
cblr-2984	34	25	stare	stare	VERB
cblr-2984	34	26	quizzically	quizzically	ADV
cblr-2984	34	27	at	at	ADP
cblr-2984	34	28	the	the	DET
cblr-2984	34	29	reorganization	reorganization	NOUN
cblr-2984	34	30	provisions	provision	NOUN
cblr-2984	34	31	of	of	ADP
cblr-2984	34	32	the	the	DET
cblr-2984	34	33	internal	internal	ADJ
cblr-2984	34	34	revenue	revenue	NOUN
cblr-2984	34	35	code	code	NOUN
cblr-2984	34	36	(	(	PUNCT
cblr-2984	34	37	the	the	DET
cblr-2984	34	38	"	"	PUNCT
cblr-2984	34	39	code	code	NOUN
cblr-2984	34	40	"	"	PUNCT
cblr-2984	34	41	)	)	PUNCT
cblr-2984	34	42	and	and	CCONJ
cblr-2984	34	43	describe	describe	VERB
cblr-2984	34	44	them	they	PRON
cblr-2984	34	45	as	as	ADP
cblr-2984	34	46	overflowing	overflow	VERB
cblr-2984	34	47	with	with	ADP
cblr-2984	34	48	peculiar	peculiar	ADJ
cblr-2984	34	49	traditions	tradition	NOUN
cblr-2984	34	50	.	.	PUNCT
cblr-2984	35	1	here	here	ADV
cblr-2984	35	2	,	,	PUNCT
cblr-2984	35	3	he	he	PRON
cblr-2984	35	4	might	might	AUX
cblr-2984	35	5	say	say	VERB
cblr-2984	35	6	,	,	PUNCT
cblr-2984	35	7	we	we	PRON
cblr-2984	35	8	have	have	VERB
cblr-2984	35	9	traditions	tradition	NOUN
cblr-2984	35	10	for	for	ADP
cblr-2984	35	11	everything	everything	PRON
cblr-2984	35	12	-	-	PUNCT
cblr-2984	35	13	how	how	SCONJ
cblr-2984	35	14	to	to	PART
cblr-2984	35	15	assume	assume	VERB
cblr-2984	35	16	liabilities	liability	NOUN
cblr-2984	35	17	,	,	PUNCT
cblr-2984	35	18	how	how	SCONJ
cblr-2984	35	19	to	to	PART
cblr-2984	35	20	pay	pay	VERB
cblr-2984	35	21	consideration	consideration	NOUN
cblr-2984	35	22	,	,	PUNCT
cblr-2984	35	23	and	and	CCONJ
cblr-2984	35	24	even	even	ADV
cblr-2984	35	25	how	how	SCONJ
cblr-2984	35	26	to	to	PART
cblr-2984	35	27	merge!2	merge!2	VERB
cblr-2984	35	28	because	because	SCONJ
cblr-2984	35	29	of	of	ADP
cblr-2984	35	30	these	these	DET
cblr-2984	35	31	traditions	tradition	NOUN
cblr-2984	35	32	,	,	PUNCT
cblr-2984	35	33	the	the	DET
cblr-2984	35	34	tax	tax	NOUN
cblr-2984	35	35	law	law	NOUN
cblr-2984	35	36	governing	govern	VERB
cblr-2984	35	37	corporate	corporate	ADJ
cblr-2984	35	38	mergers	merger	NOUN
cblr-2984	35	39	has	have	AUX
cblr-2984	35	40	kept	keep	VERB
cblr-2984	35	41	its	its	PRON
cblr-2984	35	42	balance	balance	NOUN
cblr-2984	35	43	for	for	ADP
cblr-2984	35	44	many	many	ADJ
cblr-2984	35	45	,	,	PUNCT
cblr-2984	35	46	many	many	ADJ
cblr-2984	35	47	years	year	NOUN
cblr-2984	35	48	.	.	PUNCT
cblr-2984	36	1	one	one	PRON
cblr-2984	36	2	may	may	AUX
cblr-2984	36	3	ask	ask	VERB
cblr-2984	36	4	,	,	PUNCT
cblr-2984	36	5	how	how	SCONJ
cblr-2984	36	6	did	do	AUX
cblr-2984	36	7	these	these	DET
cblr-2984	36	8	traditions	tradition	NOUN
cblr-2984	36	9	get	get	AUX
cblr-2984	36	10	started	start	VERB
cblr-2984	36	11	?	?	PUNCT
cblr-2984	37	1	understandably	understandably	ADV
cblr-2984	37	2	,	,	PUNCT
cblr-2984	37	3	tevye	tevye	PROPN
cblr-2984	37	4	might	might	AUX
cblr-2984	37	5	answer	answer	VERB
cblr-2984	37	6	,	,	PUNCT
cblr-2984	37	7	"	"	PUNCT
cblr-2984	37	8	i	i	PRON
cblr-2984	37	9	'll	will	AUX
cblr-2984	37	10	tell	tell	VERB
cblr-2984	37	11	you	you	PRON
cblr-2984	37	12	-	-	PUNCT
cblr-2984	37	13	i	i	PRON
cblr-2984	37	14	do	do	AUX
cblr-2984	37	15	n't	not	PART
cblr-2984	37	16	know	know	VERB
cblr-2984	37	17	.	.	PUNCT
cblr-2984	38	1	"3	"3	NOUN
cblr-2984	38	2	of	of	ADP
cblr-2984	38	3	all	all	DET
cblr-2984	38	4	these	these	DET
cblr-2984	38	5	strange	strange	ADJ
cblr-2984	38	6	traditions	tradition	NOUN
cblr-2984	38	7	,	,	PUNCT
cblr-2984	38	8	there	there	PRON
cblr-2984	38	9	is	be	VERB
cblr-2984	38	10	none	none	NOUN
cblr-2984	38	11	as	as	ADP
cblr-2984	38	12	puzzling	puzzle	VERB
cblr-2984	38	13	,	,	PUNCT
cblr-2984	38	14	or	or	CCONJ
cblr-2984	38	15	as	as	ADV
cblr-2984	38	16	important	important	ADJ
cblr-2984	38	17	,	,	PUNCT
cblr-2984	38	18	as	as	ADP
cblr-2984	38	19	the	the	DET
cblr-2984	38	20	celebrated	celebrated	ADJ
cblr-2984	38	21	"	"	PUNCT
cblr-2984	38	22	continuity	continuity	NOUN
cblr-2984	38	23	of	of	ADP
cblr-2984	38	24	interest	interest	NOUN
cblr-2984	38	25	"	"	PUNCT
cblr-2984	38	26	*	*	PUNCT
cblr-2984	38	27	associate	associate	NOUN
cblr-2984	38	28	,	,	PUNCT
cblr-2984	38	29	wachtell	wachtell	PROPN
cblr-2984	38	30	,	,	PUNCT
cblr-2984	38	31	lipton	lipton	PROPN
cblr-2984	38	32	,	,	PUNCT
cblr-2984	38	33	rosen	rosen	PROPN
cblr-2984	38	34	&	&	CCONJ
cblr-2984	38	35	katz	katz	PROPN
cblr-2984	38	36	.	.	PUNCT
cblr-2984	39	1	b.a	b.a	PROPN
cblr-2984	39	2	.	.	PROPN
cblr-2984	39	3	,	,	PUNCT
cblr-2984	39	4	new	new	PROPN
cblr-2984	39	5	york	york	PROPN
cblr-2984	39	6	university	university	PROPN
cblr-2984	39	7	,	,	PUNCT
cblr-2984	39	8	1999	1999	NUM
cblr-2984	39	9	;	;	PUNCT
cblr-2984	39	10	j.d	j.d	PROPN
cblr-2984	39	11	.	.	PROPN
cblr-2984	39	12	,	,	PUNCT
cblr-2984	39	13	harvard	harvard	PROPN
cblr-2984	39	14	law	law	PROPN
cblr-2984	39	15	school	school	PROPN
cblr-2984	39	16	,	,	PUNCT
cblr-2984	39	17	2002	2002	NUM
cblr-2984	39	18	.	.	PUNCT
cblr-2984	40	1	i	i	PRON
cblr-2984	40	2	am	be	AUX
cblr-2984	40	3	grateful	grateful	ADJ
cblr-2984	40	4	to	to	ADP
cblr-2984	40	5	eran	eran	ADJ
cblr-2984	40	6	lempert	lempert	PROPN
cblr-2984	40	7	for	for	ADP
cblr-2984	40	8	his	his	PRON
cblr-2984	40	9	encouragement	encouragement	NOUN
cblr-2984	40	10	and	and	CCONJ
cblr-2984	40	11	helpful	helpful	ADJ
cblr-2984	40	12	comments	comment	NOUN
cblr-2984	40	13	during	during	ADP
cblr-2984	40	14	the	the	DET
cblr-2984	40	15	drafting	drafting	NOUN
cblr-2984	40	16	of	of	ADP
cblr-2984	40	17	this	this	DET
cblr-2984	40	18	article	article	NOUN
cblr-2984	40	19	.	.	PUNCT
cblr-2984	41	1	i	i	PRON
cblr-2984	41	2	also	also	ADV
cblr-2984	41	3	thank	thank	VERB
cblr-2984	41	4	brookes	brookes	PROPN
cblr-2984	41	5	billman	billman	PROPN
cblr-2984	41	6	,	,	PUNCT
cblr-2984	41	7	peter	peter	PROPN
cblr-2984	41	8	canellos	canellos	PROPN
cblr-2984	41	9	,	,	PUNCT
cblr-2984	41	10	noel	noel	PROPN
cblr-2984	41	11	cunningham	cunningham	PROPN
cblr-2984	41	12	,	,	PUNCT
cblr-2984	41	13	victor	victor	PROPN
cblr-2984	41	14	fleischer	fleischer	PROPN
cblr-2984	41	15	,	,	PUNCT
cblr-2984	41	16	daniel	daniel	PROPN
cblr-2984	41	17	halperin	halperin	PROPN
cblr-2984	41	18	,	,	PUNCT
cblr-2984	41	19	joshua	joshua	PROPN
cblr-2984	41	20	holmes	holmes	PROPN
cblr-2984	41	21	,	,	PUNCT
cblr-2984	41	22	annie	annie	PROPN
cblr-2984	41	23	jeong	jeong	PROPN
cblr-2984	41	24	,	,	PUNCT
cblr-2984	41	25	roy	roy	PROPN
cblr-2984	41	26	katzovicz	katzovicz	PROPN
cblr-2984	41	27	,	,	PUNCT
cblr-2984	41	28	garrett	garrett	PROPN
cblr-2984	41	29	moritz	moritz	PROPN
cblr-2984	41	30	,	,	PUNCT
cblr-2984	41	31	deborah	deborah	PROPN
cblr-2984	41	32	paul	paul	PROPN
cblr-2984	41	33	,	,	PUNCT
cblr-2984	41	34	alex	alex	PROPN
cblr-2984	41	35	raskolnikov	raskolnikov	PROPN
cblr-2984	41	36	,	,	PUNCT
cblr-2984	41	37	deborah	deborah	PROPN
cblr-2984	41	38	schenk	schenk	PROPN
cblr-2984	41	39	,	,	PUNCT
cblr-2984	41	40	bernard	bernard	PROPN
cblr-2984	41	41	wolfman	wolfman	PROPN
cblr-2984	41	42	,	,	PUNCT
cblr-2984	41	43	and	and	CCONJ
cblr-2984	41	44	eric	eric	PROPN
cblr-2984	41	45	zacks	zacks	PROPN
cblr-2984	41	46	for	for	ADP
cblr-2984	41	47	their	their	PRON
cblr-2984	41	48	thoughtful	thoughtful	ADJ
cblr-2984	41	49	suggestions	suggestion	NOUN
cblr-2984	41	50	,	,	PUNCT
cblr-2984	41	51	ideas	idea	NOUN
cblr-2984	41	52	and	and	CCONJ
cblr-2984	41	53	criticism	criticism	NOUN
cblr-2984	41	54	.	.	PUNCT
cblr-2984	42	1	last	last	ADJ
cblr-2984	42	2	,	,	PUNCT
cblr-2984	42	3	i	i	PRON
cblr-2984	42	4	dedicate	dedicate	VERB
cblr-2984	42	5	this	this	DET
cblr-2984	42	6	article	article	NOUN
cblr-2984	42	7	to	to	ADP
cblr-2984	42	8	my	my	PRON
cblr-2984	42	9	wife	wife	NOUN
cblr-2984	42	10	,	,	PUNCT
cblr-2984	42	11	jessica	jessica	PROPN
cblr-2984	42	12	blumenfeld	blumenfeld	PROPN
cblr-2984	42	13	,	,	PUNCT
cblr-2984	42	14	for	for	ADP
cblr-2984	42	15	enduring	endure	VERB
cblr-2984	42	16	my	my	PRON
cblr-2984	42	17	countless	countless	ADJ
cblr-2984	42	18	drafts	draft	NOUN
cblr-2984	42	19	,	,	PUNCT
cblr-2984	42	20	and	and	CCONJ
cblr-2984	42	21	to	to	ADP
cblr-2984	42	22	our	our	PRON
cblr-2984	42	23	son	son	NOUN
cblr-2984	42	24	,	,	PUNCT
cblr-2984	42	25	ariel	ariel	PROPN
cblr-2984	42	26	,	,	PUNCT
cblr-2984	42	27	for	for	ADP
cblr-2984	42	28	providing	provide	VERB
cblr-2984	42	29	us	we	PRON
cblr-2984	42	30	with	with	ADP
cblr-2984	42	31	the	the	DET
cblr-2984	42	32	best	good	ADJ
cblr-2984	42	33	form	form	NOUN
cblr-2984	42	34	of	of	ADP
cblr-2984	42	35	continuity	continuity	NOUN
cblr-2984	42	36	.	.	PUNCT
cblr-2984	43	1	the	the	DET
cblr-2984	43	2	views	view	NOUN
cblr-2984	43	3	expressed	express	VERB
cblr-2984	43	4	herein	herein	NOUN
cblr-2984	43	5	are	be	AUX
cblr-2984	43	6	solely	solely	ADV
cblr-2984	43	7	my	my	PRON
cblr-2984	43	8	own	own	ADJ
cblr-2984	43	9	and	and	CCONJ
cblr-2984	43	10	should	should	AUX
cblr-2984	43	11	not	not	PART
cblr-2984	43	12	be	be	AUX
cblr-2984	43	13	attributed	attribute	VERB
cblr-2984	43	14	to	to	ADP
cblr-2984	43	15	my	my	PRON
cblr-2984	43	16	firm	firm	NOUN
cblr-2984	43	17	or	or	CCONJ
cblr-2984	43	18	its	its	PRON
cblr-2984	43	19	clients	client	NOUN
cblr-2984	43	20	.	.	PUNCT
cblr-2984	44	1	1	1	NUM
cblr-2984	44	2	jerry	jerry	NOUN
cblr-2984	44	3	bock	bock	NOUN
cblr-2984	44	4	,	,	PUNCT
cblr-2984	44	5	fiddler	fiddler	NOUN
cblr-2984	44	6	on	on	ADP
cblr-2984	44	7	the	the	DET
cblr-2984	44	8	roof	roof	NOUN
cblr-2984	44	9	(	(	PUNCT
cblr-2984	44	10	1964	1964	NUM
cblr-2984	44	11	)	)	PUNCT
cblr-2984	44	12	.	.	PUNCT
cblr-2984	45	1	2	2	NUM
cblr-2984	45	2	see	see	VERB
cblr-2984	45	3	,	,	PUNCT
cblr-2984	45	4	e.g.	e.g.	ADV
cblr-2984	45	5	,	,	PUNCT
cblr-2984	45	6	i.r.c	i.r.c	NOUN
cblr-2984	45	7	.	.	PUNCT
cblr-2984	46	1	§	§	PROPN
cblr-2984	46	2	§	§	PROPN
cblr-2984	46	3	354	354	NUM
cblr-2984	46	4	,	,	PUNCT
cblr-2984	46	5	357	357	NUM
cblr-2984	46	6	,	,	PUNCT
cblr-2984	46	7	361	361	NUM
cblr-2984	46	8	,	,	PUNCT
cblr-2984	46	9	368	368	NUM
cblr-2984	46	10	(	(	PUNCT
cblr-2984	46	11	2005	2005	NUM
cblr-2984	46	12	)	)	PUNCT
cblr-2984	46	13	.	.	PUNCT
cblr-2984	47	1	3	3	NUM
cblr-2984	47	2	bock	bock	NOUN
cblr-2984	47	3	,	,	PUNCT
cblr-2984	47	4	supra	supra	ADJ
cblr-2984	47	5	note	note	NOUN
cblr-2984	47	6	1	1	X
cblr-2984	47	7	.	.	PUNCT
cblr-2984	47	8	mercifully	mercifully	ADV
cblr-2984	47	9	,	,	PUNCT
cblr-2984	47	10	refrains	refrain	NOUN
cblr-2984	47	11	of	of	ADP
cblr-2984	47	12	"	"	PUNCT
cblr-2984	47	13	if	if	SCONJ
cblr-2984	47	14	i	i	PRON
cblr-2984	47	15	were	be	AUX
cblr-2984	47	16	a	a	DET
cblr-2984	47	17	tax	tax	NOUN
cblr-2984	47	18	lawyer	lawyer	NOUN
cblr-2984	47	19	..	..	PUNCT
cblr-2984	47	20	"	"	PUNCT
cblr-2984	47	21	have	have	AUX
cblr-2984	47	22	been	be	AUX
cblr-2984	47	23	omitted	omit	VERB
cblr-2984	47	24	from	from	ADP
cblr-2984	47	25	this	this	DET
cblr-2984	47	26	article	article	NOUN
cblr-2984	47	27	.	.	PUNCT
cblr-2984	48	1	no	no	INTJ
cblr-2984	48	2	.	.	PUNCT
cblr-2984	49	1	1:1	1:1	NUM
cblr-2984	49	2	]	]	X
cblr-2984	49	3	columbia	columbia	PROPN
cblr-2984	49	4	business	business	PROPN
cblr-2984	49	5	law	law	PROPN
cblr-2984	49	6	review	review	NOUN
cblr-2984	49	7	doctrine.4	doctrine.4	VERB
cblr-2984	49	8	the	the	DET
cblr-2984	49	9	tax	tax	NOUN
cblr-2984	49	10	law	law	NOUN
cblr-2984	49	11	contains	contain	VERB
cblr-2984	49	12	a	a	DET
cblr-2984	49	13	significant	significant	ADJ
cblr-2984	49	14	exception	exception	NOUN
cblr-2984	49	15	from	from	ADP
cblr-2984	49	16	the	the	DET
cblr-2984	49	17	general	general	ADJ
cblr-2984	49	18	requirement	requirement	NOUN
cblr-2984	49	19	that	that	SCONJ
cblr-2984	49	20	taxpayers	taxpayer	NOUN
cblr-2984	49	21	must	must	AUX
cblr-2984	49	22	recognize	recognize	VERB
cblr-2984	49	23	gains	gain	NOUN
cblr-2984	49	24	and	and	CCONJ
cblr-2984	49	25	losses	loss	NOUN
cblr-2984	49	26	upon	upon	SCONJ
cblr-2984	49	27	an	an	DET
cblr-2984	49	28	exchange	exchange	NOUN
cblr-2984	49	29	of	of	ADP
cblr-2984	49	30	property	property	NOUN
cblr-2984	49	31	for	for	ADP
cblr-2984	49	32	something	something	PRON
cblr-2984	49	33	"	"	PUNCT
cblr-2984	49	34	materially	materially	ADV
cblr-2984	49	35	different	different	ADJ
cblr-2984	49	36	"	"	PUNCT
cblr-2984	49	37	in	in	ADP
cblr-2984	49	38	the	the	DET
cblr-2984	49	39	case	case	NOUN
cblr-2984	49	40	of	of	ADP
cblr-2984	49	41	mergers	merger	NOUN
cblr-2984	49	42	that	that	PRON
cblr-2984	49	43	qualify	qualify	VERB
cblr-2984	49	44	as	as	ADP
cblr-2984	49	45	"	"	PUNCT
cblr-2984	49	46	reorganizations	reorganization	NOUN
cblr-2984	49	47	.	.	PUNCT
cblr-2984	49	48	"	"	PUNCT
cblr-2984	50	1	these	these	PRON
cblr-2984	50	2	are	be	AUX
cblr-2984	50	3	special	special	ADJ
cblr-2984	50	4	mergers	merger	NOUN
cblr-2984	50	5	that	that	PRON
cblr-2984	50	6	congress	congress	PROPN
cblr-2984	50	7	has	have	AUX
cblr-2984	50	8	described	describe	VERB
cblr-2984	50	9	as	as	ADP
cblr-2984	50	10	"	"	PUNCT
cblr-2984	50	11	mere	mere	ADJ
cblr-2984	50	12	changes	change	NOUN
cblr-2984	50	13	in	in	ADP
cblr-2984	50	14	form	form	NOUN
cblr-2984	50	15	"	"	PUNCT
cblr-2984	50	16	and	and	CCONJ
cblr-2984	50	17	"	"	PUNCT
cblr-2984	50	18	purely	purely	ADV
cblr-2984	50	19	paper	paper	NOUN
cblr-2984	50	20	transactions	transaction	NOUN
cblr-2984	50	21	"	"	PUNCT
cblr-2984	50	22	that	that	PRON
cblr-2984	50	23	do	do	AUX
cblr-2984	50	24	not	not	PART
cblr-2984	50	25	merit	merit	VERB
cblr-2984	50	26	current	current	ADJ
cblr-2984	50	27	taxation	taxation	NOUN
cblr-2984	50	28	.	.	PUNCT
cblr-2984	50	29	'	'	PUNCT
cblr-2984	51	1	the	the	DET
cblr-2984	51	2	courts	court	NOUN
cblr-2984	51	3	developed	develop	VERB
cblr-2984	51	4	the	the	DET
cblr-2984	51	5	continuity	continuity	NOUN
cblr-2984	51	6	of	of	ADP
cblr-2984	51	7	interest	interest	NOUN
cblr-2984	51	8	doctrine	doctrine	NOUN
cblr-2984	51	9	as	as	ADP
cblr-2984	51	10	a	a	DET
cblr-2984	51	11	way	way	NOUN
cblr-2984	51	12	to	to	PART
cblr-2984	51	13	distinguish	distinguish	VERB
cblr-2984	51	14	these	these	DET
cblr-2984	51	15	special	special	ADJ
cblr-2984	51	16	mergers	merger	NOUN
cblr-2984	51	17	from	from	ADP
cblr-2984	51	18	ordinary	ordinary	ADJ
cblr-2984	51	19	sales.6	sales.6	PROPN
cblr-2984	51	20	under	under	ADP
cblr-2984	51	21	the	the	DET
cblr-2984	51	22	doctrine	doctrine	NOUN
cblr-2984	51	23	,	,	PUNCT
cblr-2984	51	24	the	the	DET
cblr-2984	51	25	shareholders	shareholder	NOUN
cblr-2984	51	26	of	of	ADP
cblr-2984	51	27	the	the	DET
cblr-2984	51	28	target	target	NOUN
cblr-2984	51	29	corporation	corporation	NOUN
cblr-2984	51	30	(	(	PUNCT
cblr-2984	51	31	a	a	DET
cblr-2984	51	32	"	"	PUNCT
cblr-2984	51	33	target	target	NOUN
cblr-2984	51	34	"	"	PUNCT
cblr-2984	51	35	)	)	PUNCT
cblr-2984	51	36	in	in	ADP
cblr-2984	51	37	a	a	DET
cblr-2984	51	38	merger	merger	NOUN
cblr-2984	51	39	must	must	AUX
cblr-2984	51	40	receive	receive	VERB
cblr-2984	51	41	a	a	DET
cblr-2984	51	42	definite	definite	ADJ
cblr-2984	51	43	,	,	PUNCT
cblr-2984	51	44	material	material	NOUN
cblr-2984	51	45	,	,	PUNCT
cblr-2984	51	46	and	and	CCONJ
cblr-2984	51	47	substantial	substantial	ADJ
cblr-2984	51	48	proprietary	proprietary	ADJ
cblr-2984	51	49	interest	interest	NOUN
cblr-2984	51	50	in	in	ADP
cblr-2984	51	51	the	the	DET
cblr-2984	51	52	acquiror	acquiror	NOUN
cblr-2984	51	53	corporation	corporation	NOUN
cblr-2984	51	54	(	(	PUNCT
cblr-2984	51	55	an	an	DET
cblr-2984	51	56	"	"	PUNCT
cblr-2984	51	57	acquiror	acquiror	NOUN
cblr-2984	51	58	"	"	PUNCT
cblr-2984	51	59	)	)	PUNCT
cblr-2984	51	60	in	in	ADP
cblr-2984	51	61	exchange	exchange	NOUN
cblr-2984	51	62	for	for	ADP
cblr-2984	51	63	their	their	PRON
cblr-2984	51	64	target	target	NOUN
cblr-2984	51	65	stock	stock	NOUN
cblr-2984	51	66	in	in	SCONJ
cblr-2984	51	67	order	order	NOUN
cblr-2984	51	68	for	for	SCONJ
cblr-2984	51	69	the	the	DET
cblr-2984	51	70	merger	merger	NOUN
cblr-2984	51	71	to	to	PART
cblr-2984	51	72	qualify	qualify	VERB
cblr-2984	51	73	as	as	ADP
cblr-2984	51	74	a	a	DET
cblr-2984	51	75	reorganization.7	reorganization.7	NOUN
cblr-2984	51	76	the	the	DET
cblr-2984	51	77	doctrine	doctrine	NOUN
cblr-2984	51	78	has	have	AUX
cblr-2984	51	79	been	be	AUX
cblr-2984	51	80	refined	refine	VERB
cblr-2984	51	81	to	to	PART
cblr-2984	51	82	require	require	VERB
cblr-2984	51	83	that	that	SCONJ
cblr-2984	51	84	target	target	NOUN
cblr-2984	51	85	shareholders	shareholder	NOUN
cblr-2984	51	86	,	,	PUNCT
cblr-2984	51	87	in	in	ADP
cblr-2984	51	88	the	the	DET
cblr-2984	51	89	aggregate	aggregate	NOUN
cblr-2984	51	90	,	,	PUNCT
cblr-2984	51	91	must	must	AUX
cblr-2984	51	92	receive	receive	VERB
cblr-2984	51	93	merger	merger	NOUN
cblr-2984	51	94	"	"	PUNCT
cblr-2984	51	95	the	the	DET
cblr-2984	51	96	continuity	continuity	NOUN
cblr-2984	51	97	of	of	ADP
cblr-2984	51	98	interest	interest	NOUN
cblr-2984	51	99	doctrine	doctrine	NOUN
cblr-2984	51	100	first	first	ADV
cblr-2984	51	101	emerged	emerge	VERB
cblr-2984	51	102	in	in	ADP
cblr-2984	51	103	1932	1932	NUM
cblr-2984	51	104	in	in	ADP
cblr-2984	51	105	the	the	DET
cblr-2984	51	106	second	second	ADJ
cblr-2984	51	107	circuit	circuit	NOUN
cblr-2984	51	108	decision	decision	NOUN
cblr-2984	51	109	,	,	PUNCT
cblr-2984	51	110	cortland	cortland	PROPN
cblr-2984	51	111	specialty	specialty	PROPN
cblr-2984	51	112	co.	co.	PROPN
cblr-2984	51	113	v.	v.	PROPN
cblr-2984	51	114	commissioner	commissioner	PROPN
cblr-2984	51	115	,	,	PUNCT
cblr-2984	51	116	60	60	NUM
cblr-2984	51	117	f.2d	f.2d	ADP
cblr-2984	51	118	937	937	NUM
cblr-2984	51	119	(	(	PUNCT
cblr-2984	51	120	2d	2d	NUM
cblr-2984	51	121	cir	cir	NOUN
cblr-2984	51	122	.	.	PUNCT
cblr-2984	51	123	1932	1932	NUM
cblr-2984	51	124	)	)	PUNCT
cblr-2984	51	125	.	.	PUNCT
cblr-2984	52	1	for	for	ADP
cblr-2984	52	2	excellent	excellent	ADJ
cblr-2984	52	3	works	work	NOUN
cblr-2984	52	4	providing	provide	VERB
cblr-2984	52	5	general	general	ADJ
cblr-2984	52	6	background	background	NOUN
cblr-2984	52	7	on	on	ADP
cblr-2984	52	8	the	the	DET
cblr-2984	52	9	continuity	continuity	NOUN
cblr-2984	52	10	of	of	ADP
cblr-2984	52	11	interest	interest	NOUN
cblr-2984	52	12	doctrine	doctrine	NOUN
cblr-2984	52	13	,	,	PUNCT
cblr-2984	52	14	see	see	VERB
cblr-2984	52	15	boris	boris	PROPN
cblr-2984	52	16	i.	i.	PROPN
cblr-2984	52	17	bittker	bittker	PROPN
cblr-2984	52	18	&	&	CCONJ
cblr-2984	52	19	james	james	PROPN
cblr-2984	52	20	s.	s.	PROPN
cblr-2984	52	21	eustice	eustice	PROPN
cblr-2984	52	22	,	,	PUNCT
cblr-2984	52	23	federal	federal	ADJ
cblr-2984	52	24	income	income	NOUN
cblr-2984	52	25	taxation	taxation	NOUN
cblr-2984	52	26	of	of	ADP
cblr-2984	52	27	corporations	corporation	NOUN
cblr-2984	52	28	and	and	CCONJ
cblr-2984	52	29	shareholders	shareholder	NOUN
cblr-2984	52	30	t	t	PROPN
cblr-2984	52	31	12.21	12.21	NUM
cblr-2984	52	32	(	(	PUNCT
cblr-2984	52	33	7th	7th	ADJ
cblr-2984	52	34	ed	ed	NOUN
cblr-2984	52	35	.	.	PUNCT
cblr-2984	52	36	2004	2004	NUM
cblr-2984	52	37	)	)	PUNCT
cblr-2984	52	38	;	;	PUNCT
cblr-2984	53	1	martin	martin	PROPN
cblr-2984	53	2	d.	d.	PROPN
cblr-2984	53	3	ginsburg	ginsburg	PROPN
cblr-2984	53	4	&	&	CCONJ
cblr-2984	53	5	jack	jack	PROPN
cblr-2984	53	6	s.	s.	PROPN
cblr-2984	53	7	levin	levin	PROPN
cblr-2984	53	8	,	,	PUNCT
cblr-2984	53	9	mergers	merger	NOUN
cblr-2984	53	10	,	,	PUNCT
cblr-2984	53	11	acquisitions	acquisition	NOUN
cblr-2984	53	12	and	and	CCONJ
cblr-2984	53	13	buyouts	buyout	NOUN
cblr-2984	53	14	610	610	NUM
cblr-2984	53	15	(	(	PUNCT
cblr-2984	53	16	2004	2004	NUM
cblr-2984	53	17	ed	ed	NOUN
cblr-2984	53	18	.	.	PUNCT
cblr-2984	53	19	)	)	PUNCT
cblr-2984	54	1	(	(	PUNCT
cblr-2984	54	2	providing	provide	VERB
cblr-2984	54	3	dozens	dozen	NOUN
cblr-2984	54	4	of	of	ADP
cblr-2984	54	5	helpful	helpful	ADJ
cblr-2984	54	6	examples	example	NOUN
cblr-2984	54	7	that	that	PRON
cblr-2984	54	8	apply	apply	VERB
cblr-2984	54	9	the	the	DET
cblr-2984	54	10	continuity	continuity	NOUN
cblr-2984	54	11	of	of	ADP
cblr-2984	54	12	interest	interest	NOUN
cblr-2984	54	13	doctrine	doctrine	NOUN
cblr-2984	54	14	)	)	PUNCT
cblr-2984	54	15	;	;	PUNCT
cblr-2984	54	16	jere	jere	PROPN
cblr-2984	54	17	d.	d.	PROPN
cblr-2984	54	18	mcgaffey	mcgaffey	PROPN
cblr-2984	54	19	&	&	CCONJ
cblr-2984	54	20	kenneth	kenneth	PROPN
cblr-2984	54	21	c.	c.	PROPN
cblr-2984	54	22	hunt	hunt	PROPN
cblr-2984	54	23	,	,	PUNCT
cblr-2984	54	24	continuity	continuity	NOUN
cblr-2984	54	25	of	of	ADP
cblr-2984	54	26	shareholder	shareholder	NOUN
cblr-2984	54	27	interest	interest	NOUN
cblr-2984	54	28	in	in	ADP
cblr-2984	54	29	acquisitive	acquisitive	ADJ
cblr-2984	54	30	corporate	corporate	ADJ
cblr-2984	54	31	reorganizations	reorganization	NOUN
cblr-2984	54	32	,	,	PUNCT
cblr-2984	54	33	59	59	NUM
cblr-2984	54	34	taxes	taxis	NOUN
cblr-2984	54	35	659	659	NUM
cblr-2984	54	36	(	(	PUNCT
cblr-2984	54	37	1981	1981	NUM
cblr-2984	54	38	)	)	PUNCT
cblr-2984	54	39	;	;	PUNCT
cblr-2984	54	40	michael	michael	PROPN
cblr-2984	54	41	l.	l.	PROPN
cblr-2984	54	42	schulz	schulz	PROPN
cblr-2984	54	43	,	,	PUNCT
cblr-2984	54	44	the	the	DET
cblr-2984	54	45	evolution	evolution	NOUN
cblr-2984	54	46	of	of	ADP
cblr-2984	54	47	the	the	DET
cblr-2984	54	48	continuity	continuity	NOUN
cblr-2984	54	49	of	of	ADP
cblr-2984	54	50	interest	interest	NOUN
cblr-2984	54	51	test	test	NOUN
cblr-2984	54	52	,	,	PUNCT
cblr-2984	54	53	general	general	ADJ
cblr-2984	54	54	utilities	utility	NOUN
cblr-2984	54	55	repeal	repeal	NOUN
cblr-2984	54	56	and	and	CCONJ
cblr-2984	54	57	the	the	DET
cblr-2984	54	58	taxation	taxation	NOUN
cblr-2984	54	59	of	of	ADP
cblr-2984	54	60	corporate	corporate	ADJ
cblr-2984	54	61	acquisitions	acquisition	NOUN
cblr-2984	54	62	,	,	PUNCT
cblr-2984	54	63	626	626	NUM
cblr-2984	54	64	pli	pli	PROPN
cblr-2984	54	65	/	/	SYM
cblr-2984	54	66	tax	tax	NOUN
cblr-2984	54	67	1165	1165	NUM
cblr-2984	54	68	(	(	PUNCT
cblr-2984	54	69	2004	2004	NUM
cblr-2984	54	70	)	)	PUNCT
cblr-2984	54	71	;	;	PUNCT
cblr-2984	54	72	bernard	bernard	PROPN
cblr-2984	54	73	wolfman	wolfman	PROPN
cblr-2984	54	74	,	,	PUNCT
cblr-2984	54	75	continuity	continuity	NOUN
cblr-2984	54	76	of	of	ADP
cblr-2984	54	77	interest	interest	NOUN
cblr-2984	54	78	and	and	CCONJ
cblr-2984	54	79	the	the	DET
cblr-2984	54	80	american	american	PROPN
cblr-2984	54	81	law	law	PROPN
cblr-2984	54	82	institute	institute	PROPN
cblr-2984	54	83	study	study	PROPN
cblr-2984	54	84	,	,	PUNCT
cblr-2984	54	85	57	57	NUM
cblr-2984	54	86	taxes	taxis	NOUN
cblr-2984	54	87	840	840	NUM
cblr-2984	54	88	(	(	PUNCT
cblr-2984	54	89	1979	1979	NUM
cblr-2984	54	90	)	)	PUNCT
cblr-2984	54	91	.	.	PUNCT
cblr-2984	55	1	1	1	NUM
cblr-2984	55	2	s.	s.	PROPN
cblr-2984	55	3	rep	rep	PROPN
cblr-2984	55	4	.	.	PROPN
cblr-2984	55	5	no	no	PROPN
cblr-2984	55	6	.	.	NOUN
cblr-2984	55	7	65	65	NUM
cblr-2984	55	8	-	-	SYM
cblr-2984	55	9	617	617	NUM
cblr-2984	55	10	,	,	PUNCT
cblr-2984	55	11	pt	pt	X
cblr-2984	55	12	.	.	PROPN
cblr-2984	55	13	1	1	NUM
cblr-2984	55	14	,	,	PUNCT
cblr-2984	55	15	at	at	ADP
cblr-2984	55	16	5	5	NUM
cblr-2984	55	17	(	(	PUNCT
cblr-2984	55	18	1918	1918	NUM
cblr-2984	55	19	)	)	PUNCT
cblr-2984	55	20	;	;	PUNCT
cblr-2984	55	21	h.r	h.r	PROPN
cblr-2984	55	22	.	.	PROPN
cblr-2984	55	23	rep	rep	PROPN
cblr-2984	55	24	.	.	PROPN
cblr-2984	55	25	no	no	PROPN
cblr-2984	55	26	.	.	NOUN
cblr-2984	56	1	68	68	NUM
cblr-2984	56	2	-	-	SYM
cblr-2984	56	3	179	179	NUM
cblr-2984	56	4	,	,	PUNCT
cblr-2984	56	5	at	at	ADP
cblr-2984	56	6	16	16	NUM
cblr-2984	56	7	(	(	PUNCT
cblr-2984	56	8	1924	1924	NUM
cblr-2984	56	9	)	)	PUNCT
cblr-2984	56	10	.	.	PUNCT
cblr-2984	56	11	'	'	PUNCT
cblr-2984	57	1	see	see	VERB
cblr-2984	57	2	infra	infra	NOUN
cblr-2984	57	3	part	part	NOUN
cblr-2984	57	4	ii	ii	NOUN
cblr-2984	57	5	for	for	ADP
cblr-2984	57	6	a	a	DET
cblr-2984	57	7	discussion	discussion	NOUN
cblr-2984	57	8	of	of	ADP
cblr-2984	57	9	these	these	DET
cblr-2984	57	10	decisions	decision	NOUN
cblr-2984	57	11	.	.	PUNCT
cblr-2984	58	1	see	see	VERB
cblr-2984	58	2	also	also	ADV
cblr-2984	58	3	treas	treas	PROPN
cblr-2984	58	4	.	.	PUNCT
cblr-2984	59	1	reg	reg	PROPN
cblr-2984	59	2	.	.	PUNCT
cblr-2984	60	1	§	§	PROPN
cblr-2984	60	2	1.368	1.368	NUM
cblr-2984	60	3	-	-	SYM
cblr-2984	60	4	1(e	1(e	NUM
cblr-2984	60	5	)	)	PUNCT
cblr-2984	60	6	(	(	PUNCT
cblr-2984	60	7	as	as	SCONJ
cblr-2984	60	8	amended	amend	VERB
cblr-2984	60	9	in	in	ADP
cblr-2984	60	10	2005	2005	NUM
cblr-2984	60	11	)	)	PUNCT
cblr-2984	60	12	.	.	PUNCT
cblr-2984	61	1	7	7	NUM
cblr-2984	61	2	treas	trea	NOUN
cblr-2984	61	3	.	.	PUNCT
cblr-2984	62	1	reg	reg	PROPN
cblr-2984	62	2	.	.	PUNCT
cblr-2984	63	1	§	§	PROPN
cblr-2984	63	2	1.368	1.368	NUM
cblr-2984	63	3	-	-	SYM
cblr-2984	63	4	1(e	1(e	NUM
cblr-2984	63	5	)	)	PUNCT
cblr-2984	63	6	(	(	PUNCT
cblr-2984	63	7	as	as	SCONJ
cblr-2984	63	8	amended	amend	VERB
cblr-2984	63	9	in	in	ADP
cblr-2984	63	10	2005	2005	NUM
cblr-2984	63	11	)	)	PUNCT
cblr-2984	63	12	;	;	PUNCT
cblr-2984	63	13	helvering	helvere	VERB
cblr-2984	63	14	v.	v.	ADP
cblr-2984	63	15	minn	minn	PROPN
cblr-2984	63	16	.	.	PUNCT
cblr-2984	64	1	tea	tea	PROPN
cblr-2984	64	2	co.	co.	PROPN
cblr-2984	64	3	,	,	PUNCT
cblr-2984	64	4	296	296	NUM
cblr-2984	64	5	u.s	u.s	PROPN
cblr-2984	64	6	.	.	PROPN
cblr-2984	64	7	378	378	NUM
cblr-2984	64	8	,	,	PUNCT
cblr-2984	64	9	386	386	NUM
cblr-2984	64	10	(	(	PUNCT
cblr-2984	64	11	1935	1935	NUM
cblr-2984	64	12	)	)	PUNCT
cblr-2984	64	13	(	(	PUNCT
cblr-2984	64	14	transaction	transaction	NOUN
cblr-2984	64	15	qualified	qualified	ADJ
cblr-2984	64	16	as	as	ADP
cblr-2984	64	17	reorganization	reorganization	NOUN
cblr-2984	64	18	because	because	SCONJ
cblr-2984	64	19	target	target	NOUN
cblr-2984	64	20	shareholders	shareholder	NOUN
cblr-2984	64	21	acquired	acquire	VERB
cblr-2984	64	22	a	a	DET
cblr-2984	64	23	"	"	PUNCT
cblr-2984	64	24	definite	definite	ADJ
cblr-2984	64	25	"	"	PUNCT
cblr-2984	64	26	and	and	CCONJ
cblr-2984	64	27	"	"	PUNCT
cblr-2984	64	28	substantial	substantial	ADJ
cblr-2984	64	29	"	"	PUNCT
cblr-2984	64	30	interest	interest	NOUN
cblr-2984	64	31	in	in	ADP
cblr-2984	64	32	the	the	DET
cblr-2984	64	33	acquiror	acquiror	NOUN
cblr-2984	64	34	)	)	PUNCT
cblr-2984	64	35	.	.	PUNCT
cblr-2984	65	1	(	(	PUNCT
cblr-2984	65	2	vol	vol	NOUN
cblr-2984	65	3	.	.	PUNCT
cblr-2984	65	4	2006	2006	NUM
cblr-2984	65	5	confronting	confront	VERB
cblr-2984	65	6	continuity	continuity	NOUN
cblr-2984	65	7	consideration	consideration	NOUN
cblr-2984	65	8	that	that	PRON
cblr-2984	65	9	consists	consist	VERB
cblr-2984	65	10	of	of	ADP
cblr-2984	65	11	at	at	ADV
cblr-2984	65	12	least	least	ADJ
cblr-2984	65	13	forty	forty	NUM
cblr-2984	65	14	percent	percent	NOUN
cblr-2984	65	15	acquiror	acquiror	NOUN
cblr-2984	65	16	stock	stock	NOUN
cblr-2984	65	17	.	.	PUNCT
cblr-2984	65	18	'	'	PUNCT
cblr-2984	66	1	as	as	SCONJ
cblr-2984	66	2	the	the	DET
cblr-2984	66	3	continuity	continuity	NOUN
cblr-2984	66	4	of	of	ADP
cblr-2984	66	5	interest	interest	NOUN
cblr-2984	66	6	doctrine	doctrine	NOUN
cblr-2984	66	7	plays	play	VERB
cblr-2984	66	8	a	a	DET
cblr-2984	66	9	pivotal	pivotal	ADJ
cblr-2984	66	10	role	role	NOUN
cblr-2984	66	11	in	in	ADP
cblr-2984	66	12	determining	determine	VERB
cblr-2984	66	13	whether	whether	SCONJ
cblr-2984	66	14	a	a	DET
cblr-2984	66	15	corporate	corporate	ADJ
cblr-2984	66	16	merger	merger	NOUN
cblr-2984	66	17	is	be	AUX
cblr-2984	66	18	tax	tax	NOUN
cblr-2984	66	19	-	-	PUNCT
cblr-2984	66	20	deferred	defer	VERB
cblr-2984	66	21	or	or	CCONJ
cblr-2984	66	22	taxable	taxable	ADJ
cblr-2984	66	23	,	,	PUNCT
cblr-2984	66	24	it	it	PRON
cblr-2984	66	25	has	have	AUX
cblr-2984	66	26	been	be	AUX
cblr-2984	66	27	extolled	extoll	VERB
cblr-2984	66	28	as	as	ADP
cblr-2984	66	29	"	"	PUNCT
cblr-2984	66	30	the	the	DET
cblr-2984	66	31	keystone	keystone	NOUN
cblr-2984	66	32	of	of	ADP
cblr-2984	66	33	tax	tax	NOUN
cblr-2984	66	34	-	-	PUNCT
cblr-2984	66	35	free	free	ADJ
cblr-2984	66	36	reorganizations	reorganization	NOUN
cblr-2984	66	37	,	,	PUNCT
cblr-2984	66	38	'	'	PUNCT
cblr-2984	66	39	"	"	PUNCT
cblr-2984	66	40	the	the	DET
cblr-2984	66	41	bedrock	bedrock	NOUN
cblr-2984	66	42	upon	upon	SCONJ
cblr-2984	66	43	which	which	DET
cblr-2984	66	44	reorganization	reorganization	NOUN
cblr-2984	66	45	theory	theory	NOUN
cblr-2984	66	46	rests	rest	VERB
cblr-2984	66	47	,	,	PUNCT
cblr-2984	66	48	"	"	PUNCT
cblr-2984	66	49	"	"	PUNCT
cblr-2984	66	50	and	and	CCONJ
cblr-2984	66	51	"	"	PUNCT
cblr-2984	66	52	the	the	DET
cblr-2984	66	53	glue	glue	NOUN
cblr-2984	66	54	that	that	PRON
cblr-2984	66	55	holds	hold	VERB
cblr-2984	66	56	the	the	DET
cblr-2984	66	57	reorganization	reorganization	NOUN
cblr-2984	66	58	provisions	provision	NOUN
cblr-2984	66	59	together	together	ADV
cblr-2984	66	60	.	.	PUNCT
cblr-2984	67	1	"11	"11	PROPN
cblr-2984	68	1	despite	despite	SCONJ
cblr-2984	68	2	this	this	DET
cblr-2984	68	3	acclaim	acclaim	NOUN
cblr-2984	68	4	,	,	PUNCT
cblr-2984	68	5	the	the	DET
cblr-2984	68	6	doctrine	doctrine	NOUN
cblr-2984	68	7	has	have	AUX
cblr-2984	68	8	also	also	ADV
cblr-2984	68	9	been	be	AUX
cblr-2984	68	10	subject	subject	ADJ
cblr-2984	68	11	to	to	ADP
cblr-2984	68	12	an	an	DET
cblr-2984	68	13	abundance	abundance	NOUN
cblr-2984	68	14	of	of	ADP
cblr-2984	68	15	criticism	criticism	NOUN
cblr-2984	68	16	over	over	ADP
cblr-2984	68	17	the	the	DET
cblr-2984	68	18	years	year	NOUN
cblr-2984	68	19	.	.	PUNCT
cblr-2984	69	1	it	it	PRON
cblr-2984	69	2	has	have	AUX
cblr-2984	69	3	been	be	AUX
cblr-2984	69	4	described	describe	VERB
cblr-2984	69	5	as	as	ADP
cblr-2984	69	6	"	"	PUNCT
cblr-2984	69	7	an	an	DET
cblr-2984	69	8	arbitrary	arbitrary	ADJ
cblr-2984	69	9	,	,	PUNCT
cblr-2984	69	10	complex	complex	ADJ
cblr-2984	69	11	,	,	PUNCT
cblr-2984	69	12	if	if	SCONJ
cblr-2984	69	13	not	not	PART
cblr-2984	69	14	byzantine	byzantine	ADJ
cblr-2984	69	15	"	"	PUNCT
cblr-2984	69	16	doctrine,12	doctrine,12	VERB
cblr-2984	69	17	a	a	DET
cblr-2984	69	18	doctrine	doctrine	NOUN
cblr-2984	69	19	reeking	reek	VERB
cblr-2984	69	20	of	of	ADP
cblr-2984	69	21	"	"	PUNCT
cblr-2984	69	22	illogic,""3	illogic,""3	PROPN
cblr-2984	69	23	and	and	CCONJ
cblr-2984	69	24	even	even	ADV
cblr-2984	69	25	a	a	DET
cblr-2984	69	26	"	"	PUNCT
cblr-2984	69	27	sacred	sacred	ADJ
cblr-2984	69	28	cow	cow	NOUN
cblr-2984	69	29	.	.	PUNCT
cblr-2984	70	1	"14	"14	ADJ
cblr-2984	70	2	taxpayers	taxpayer	NOUN
cblr-2984	70	3	have	have	AUX
cblr-2984	70	4	complained	complain	VERB
cblr-2984	70	5	that	that	SCONJ
cblr-2984	70	6	the	the	DET
cblr-2984	70	7	continuity	continuity	NOUN
cblr-2984	70	8	of	of	ADP
cblr-2984	70	9	interest	interest	NOUN
cblr-2984	70	10	doctrine	doctrine	NOUN
cblr-2984	70	11	is	be	AUX
cblr-2984	70	12	unclear	unclear	ADJ
cblr-2984	70	13	,	,	PUNCT
cblr-2984	70	14	inefficient	inefficient	ADJ
cblr-2984	70	15	,	,	PUNCT
cblr-2984	70	16	and	and	CCONJ
cblr-2984	70	17	unfair	unfair	ADJ
cblr-2984	70	18	.	.	PUNCT
cblr-2984	71	1	5	5	NUM
cblr-2984	71	2	critics	critic	NOUN
cblr-2984	71	3	claim	claim	VERB
cblr-2984	71	4	that	that	SCONJ
cblr-2984	71	5	,	,	PUNCT
cblr-2984	71	6	under	under	ADP
cblr-2984	71	7	the	the	DET
cblr-2984	71	8	doctrine	doctrine	NOUN
cblr-2984	71	9	,	,	PUNCT
cblr-2984	71	10	any	any	DET
cblr-2984	71	11	one	one	NUM
cblr-2984	71	12	of	of	ADP
cblr-2984	71	13	a	a	DET
cblr-2984	71	14	number	number	NOUN
cblr-2984	71	15	of	of	ADP
cblr-2984	71	16	missteps	misstep	NOUN
cblr-2984	71	17	before	before	ADP
cblr-2984	71	18	or	or	CCONJ
cblr-2984	71	19	after	after	ADP
cblr-2984	71	20	a	a	DET
cblr-2984	71	21	merger	merger	NOUN
cblr-2984	71	22	could	could	AUX
cblr-2984	71	23	jeopardize	jeopardize	VERB
cblr-2984	71	24	its	its	PRON
cblr-2984	71	25	intended	intended	ADJ
cblr-2984	71	26	tax	tax	NOUN
cblr-2984	71	27	treatment	treatment	NOUN
cblr-2984	71	28	.	.	PUNCT
cblr-2984	72	1	8	8	NUM
cblr-2984	72	2	treas	trea	NOUN
cblr-2984	72	3	.	.	PUNCT
cblr-2984	73	1	reg	reg	PROPN
cblr-2984	73	2	.	.	PUNCT
cblr-2984	74	1	§	§	PROPN
cblr-2984	74	2	1.368	1.368	NUM
cblr-2984	74	3	-	-	SYM
cblr-2984	74	4	1(e)(2)(v	1(e)(2)(v	NUM
cblr-2984	74	5	)	)	PUNCT
cblr-2984	74	6	,	,	PUNCT
cblr-2984	74	7	ex	ex	NOUN
cblr-2984	74	8	.	.	NOUN
cblr-2984	74	9	1	1	NUM
cblr-2984	74	10	(	(	PUNCT
cblr-2984	74	11	as	as	SCONJ
cblr-2984	74	12	amended	amend	VERB
cblr-2984	74	13	in	in	ADP
cblr-2984	74	14	2006	2006	NUM
cblr-2984	74	15	)	)	PUNCT
cblr-2984	74	16	(	(	PUNCT
cblr-2984	74	17	aggregate	aggregate	ADJ
cblr-2984	74	18	merger	merger	NOUN
cblr-2984	74	19	consideration	consideration	NOUN
cblr-2984	74	20	consisting	consist	VERB
cblr-2984	74	21	of	of	ADP
cblr-2984	74	22	$	$	SYM
cblr-2984	74	23	40	40	NUM
cblr-2984	74	24	worth	worth	NOUN
cblr-2984	74	25	of	of	ADP
cblr-2984	74	26	acquiror	acquiror	NOUN
cblr-2984	74	27	stock	stock	NOUN
cblr-2984	74	28	and	and	CCONJ
cblr-2984	74	29	$	$	SYM
cblr-2984	74	30	60	60	NUM
cblr-2984	74	31	cash	cash	NOUN
cblr-2984	74	32	satisfied	satisfy	VERB
cblr-2984	74	33	continuity	continuity	NOUN
cblr-2984	74	34	of	of	ADP
cblr-2984	74	35	interest	interest	NOUN
cblr-2984	74	36	requirement	requirement	NOUN
cblr-2984	74	37	)	)	PUNCT
cblr-2984	74	38	.	.	PUNCT
cblr-2984	74	39	'	'	PUNCT
cblr-2984	75	1	william	william	PROPN
cblr-2984	75	2	j.	j.	PROPN
cblr-2984	75	3	turnier	turnier	PROPN
cblr-2984	75	4	,	,	PUNCT
cblr-2984	75	5	continuity	continuity	NOUN
cblr-2984	75	6	of	of	ADP
cblr-2984	75	7	interest	interest	NOUN
cblr-2984	75	8	-	-	PUNCT
cblr-2984	75	9	its	its	PRON
cblr-2984	75	10	application	application	NOUN
cblr-2984	75	11	to	to	ADP
cblr-2984	75	12	shareholders	shareholder	NOUN
cblr-2984	75	13	of	of	ADP
cblr-2984	75	14	the	the	DET
cblr-2984	75	15	acquiring	acquire	VERB
cblr-2984	75	16	corporation	corporation	NOUN
cblr-2984	75	17	,	,	PUNCT
cblr-2984	75	18	64	64	NUM
cblr-2984	75	19	cal	cal	NOUN
cblr-2984	75	20	.	.	PUNCT
cblr-2984	76	1	l.	l.	PROPN
cblr-2984	76	2	rev	rev	PROPN
cblr-2984	76	3	.	.	PROPN
cblr-2984	77	1	902	902	NUM
cblr-2984	77	2	,	,	PUNCT
cblr-2984	77	3	902	902	NUM
cblr-2984	77	4	(	(	PUNCT
cblr-2984	77	5	1976	1976	NUM
cblr-2984	77	6	)	)	PUNCT
cblr-2984	77	7	.	.	PUNCT
cblr-2984	78	1	10	10	NUM
cblr-2984	78	2	william	william	PROPN
cblr-2984	78	3	t.	t.	PROPN
cblr-2984	78	4	hutton	hutton	PROPN
cblr-2984	78	5	,	,	PUNCT
cblr-2984	78	6	musings	musing	NOUN
cblr-2984	78	7	on	on	ADP
cblr-2984	78	8	continuity	continuity	NOUN
cblr-2984	78	9	of	of	ADP
cblr-2984	78	10	interest	interest	NOUN
cblr-2984	78	11	-	-	PUNCT
cblr-2984	78	12	recent	recent	ADJ
cblr-2984	78	13	developments	development	NOUN
cblr-2984	78	14	,	,	PUNCT
cblr-2984	78	15	56	56	NUM
cblr-2984	78	16	taxes	taxis	NOUN
cblr-2984	78	17	904	904	NUM
cblr-2984	78	18	,	,	PUNCT
cblr-2984	78	19	904	904	NUM
cblr-2984	78	20	(	(	PUNCT
cblr-2984	78	21	1979	1979	NUM
cblr-2984	78	22	)	)	PUNCT
cblr-2984	78	23	.	.	PUNCT
cblr-2984	79	1	11	11	NUM
cblr-2984	79	2	daniel	daniel	PROPN
cblr-2984	79	3	q.	q.	PROPN
cblr-2984	79	4	posin	posin	PROPN
cblr-2984	79	5	,	,	PUNCT
cblr-2984	79	6	taxing	tax	VERB
cblr-2984	79	7	corporate	corporate	ADJ
cblr-2984	79	8	reorganizations	reorganization	NOUN
cblr-2984	79	9	:	:	PUNCT
cblr-2984	79	10	purging	purge	VERB
cblr-2984	79	11	penelope	penelope	NOUN
cblr-2984	79	12	's	's	PART
cblr-2984	79	13	web	web	NOUN
cblr-2984	79	14	,	,	PUNCT
cblr-2984	79	15	133	133	NUM
cblr-2984	79	16	u.	u.	PROPN
cblr-2984	79	17	pa	pa	PROPN
cblr-2984	79	18	.	.	PUNCT
cblr-2984	79	19	l.	l.	PROPN
cblr-2984	79	20	rev	rev	PROPN
cblr-2984	79	21	.	.	PROPN
cblr-2984	79	22	1335	1335	NUM
cblr-2984	79	23	,	,	PUNCT
cblr-2984	79	24	1371	1371	NUM
cblr-2984	79	25	(	(	PUNCT
cblr-2984	79	26	1985	1985	NUM
cblr-2984	79	27	)	)	PUNCT
cblr-2984	79	28	.	.	PUNCT
cblr-2984	80	1	12	12	NUM
cblr-2984	80	2	wolfman	wolfman	NOUN
cblr-2984	80	3	,	,	PUNCT
cblr-2984	80	4	supra	supra	PROPN
cblr-2984	80	5	note	note	PROPN
cblr-2984	80	6	4	4	NUM
cblr-2984	80	7	,	,	PUNCT
cblr-2984	80	8	at	at	ADP
cblr-2984	80	9	840	840	NUM
cblr-2984	80	10	.	.	PUNCT
cblr-2984	80	11	13	13	NUM
cblr-2984	80	12	posin	posin	NOUN
cblr-2984	80	13	,	,	PUNCT
cblr-2984	80	14	supra	supra	PROPN
cblr-2984	80	15	note	note	PROPN
cblr-2984	80	16	11	11	NUM
cblr-2984	80	17	,	,	PUNCT
cblr-2984	80	18	at	at	ADP
cblr-2984	80	19	1373	1373	NUM
cblr-2984	80	20	.	.	PUNCT
cblr-2984	81	1	14	14	NUM
cblr-2984	81	2	peter	peter	PROPN
cblr-2984	81	3	l.	l.	PROPN
cblr-2984	81	4	faber	faber	PROPN
cblr-2984	81	5	,	,	PUNCT
cblr-2984	81	6	continuity	continuity	NOUN
cblr-2984	81	7	of	of	ADP
cblr-2984	81	8	interest	interest	NOUN
cblr-2984	81	9	and	and	CCONJ
cblr-2984	81	10	business	business	NOUN
cblr-2984	81	11	enterprise	enterprise	NOUN
cblr-2984	81	12	:	:	PUNCT
cblr-2984	81	13	is	be	AUX
cblr-2984	81	14	it	it	PRON
cblr-2984	81	15	time	time	NOUN
cblr-2984	81	16	to	to	PART
cblr-2984	81	17	bury	bury	VERB
cblr-2984	81	18	some	some	DET
cblr-2984	81	19	sacred	sacred	ADJ
cblr-2984	81	20	cows	cow	NOUN
cblr-2984	81	21	?	?	PUNCT
cblr-2984	81	22	,	,	PUNCT
cblr-2984	81	23	34	34	NUM
cblr-2984	81	24	tax	tax	NOUN
cblr-2984	81	25	law	law	NOUN
cblr-2984	81	26	239	239	NUM
cblr-2984	81	27	,	,	PUNCT
cblr-2984	81	28	239	239	NUM
cblr-2984	81	29	(	(	PUNCT
cblr-2984	81	30	1981	1981	NUM
cblr-2984	81	31	)	)	PUNCT
cblr-2984	81	32	.	.	PUNCT
cblr-2984	82	1	"	"	PUNCT
cblr-2984	82	2	5	5	NUM
cblr-2984	82	3	the	the	DET
cblr-2984	82	4	amount	amount	NOUN
cblr-2984	82	5	of	of	ADP
cblr-2984	82	6	commentary	commentary	NOUN
cblr-2984	82	7	that	that	PRON
cblr-2984	82	8	fits	fit	VERB
cblr-2984	82	9	into	into	ADP
cblr-2984	82	10	this	this	DET
cblr-2984	82	11	category	category	NOUN
cblr-2984	82	12	is	be	AUX
cblr-2984	82	13	too	too	ADV
cblr-2984	82	14	great	great	ADJ
cblr-2984	82	15	to	to	PART
cblr-2984	82	16	list	list	VERB
cblr-2984	82	17	even	even	ADV
cblr-2984	82	18	in	in	ADP
cblr-2984	82	19	a	a	DET
cblr-2984	82	20	weighty	weighty	ADJ
cblr-2984	82	21	footnote	footnote	NOUN
cblr-2984	82	22	.	.	PUNCT
cblr-2984	83	1	for	for	ADP
cblr-2984	83	2	a	a	DET
cblr-2984	83	3	representative	representative	ADJ
cblr-2984	83	4	sampling	sampling	NOUN
cblr-2984	83	5	,	,	PUNCT
cblr-2984	83	6	see	see	VERB
cblr-2984	83	7	bitrker	bitrker	NOUN
cblr-2984	83	8	&	&	CCONJ
cblr-2984	83	9	eustice	eustice	PROPN
cblr-2984	83	10	,	,	PUNCT
cblr-2984	83	11	supra	supra	PROPN
cblr-2984	83	12	note	note	NOUN
cblr-2984	83	13	4	4	NUM
cblr-2984	83	14	,	,	PUNCT
cblr-2984	83	15	12.21	12.21	NUM
cblr-2984	83	16	;	;	PUNCT
cblr-2984	83	17	peter	peter	PROPN
cblr-2984	83	18	l.	l.	PROPN
cblr-2984	83	19	faber	faber	PROPN
cblr-2984	83	20	,	,	PUNCT
cblr-2984	83	21	postreorganization	postreorganization	NOUN
cblr-2984	83	22	sales	sale	NOUN
cblr-2984	83	23	and	and	CCONJ
cblr-2984	83	24	continuity	continuity	NOUN
cblr-2984	83	25	of	of	ADP
cblr-2984	83	26	interest	interest	NOUN
cblr-2984	83	27	,	,	PUNCT
cblr-2984	83	28	68	68	NUM
cblr-2984	83	29	tax	tax	NOUN
cblr-2984	83	30	notes	note	NOUN
cblr-2984	83	31	863	863	NUM
cblr-2984	83	32	(	(	PUNCT
cblr-2984	83	33	1995	1995	NUM
cblr-2984	83	34	)	)	PUNCT
cblr-2984	83	35	;	;	PUNCT
cblr-2984	83	36	hutton	hutton	PROPN
cblr-2984	83	37	,	,	PUNCT
cblr-2984	83	38	supra	supra	PROPN
cblr-2984	83	39	note	note	PROPN
cblr-2984	83	40	10	10	NUM
cblr-2984	83	41	;	;	PUNCT
cblr-2984	83	42	mcgaffey	mcgaffey	PROPN
cblr-2984	83	43	&	&	CCONJ
cblr-2984	83	44	hunt	hunt	PROPN
cblr-2984	83	45	,	,	PUNCT
cblr-2984	83	46	supra	supra	PROPN
cblr-2984	83	47	note	note	NOUN
cblr-2984	83	48	4	4	NUM
cblr-2984	83	49	;	;	PUNCT
cblr-2984	83	50	david	david	PROPN
cblr-2984	83	51	s.	s.	PROPN
cblr-2984	83	52	miller	miller	PROPN
cblr-2984	83	53	,	,	PUNCT
cblr-2984	83	54	the	the	DET
cblr-2984	83	55	devotion	devotion	NOUN
cblr-2984	83	56	and	and	CCONJ
cblr-2984	83	57	inevitable	inevitable	ADJ
cblr-2984	83	58	extinction	extinction	NOUN
cblr-2984	83	59	of	of	ADP
cblr-2984	83	60	the	the	DET
cblr-2984	83	61	continuity	continuity	NOUN
cblr-2984	83	62	of	of	ADP
cblr-2984	83	63	interest	interest	NOUN
cblr-2984	83	64	doctrine	doctrine	NOUN
cblr-2984	83	65	,	,	PUNCT
cblr-2984	83	66	3	3	NUM
cblr-2984	83	67	fla	fla	NOUN
cblr-2984	83	68	.	.	PUNCT
cblr-2984	84	1	tax	tax	PROPN
cblr-2984	84	2	rev	rev	PROPN
cblr-2984	84	3	.	.	PROPN
cblr-2984	84	4	187	187	NUM
cblr-2984	84	5	(	(	PUNCT
cblr-2984	84	6	1996	1996	NUM
cblr-2984	84	7	)	)	PUNCT
cblr-2984	84	8	;	;	PUNCT
cblr-2984	84	9	posin	posin	NOUN
cblr-2984	84	10	,	,	PUNCT
cblr-2984	84	11	supra	supra	PROPN
cblr-2984	84	12	note	note	PROPN
cblr-2984	84	13	11	11	NUM
cblr-2984	84	14	;	;	PUNCT
cblr-2984	85	1	robert	robert	PROPN
cblr-2984	85	2	a.	a.	PROPN
cblr-2984	85	3	rizzi	rizzi	PROPN
cblr-2984	85	4	,	,	PUNCT
cblr-2984	85	5	continuity	continuity	NOUN
cblr-2984	85	6	of	of	ADP
cblr-2984	85	7	interest	interest	NOUN
cblr-2984	85	8	and	and	CCONJ
cblr-2984	85	9	reorganizations	reorganization	NOUN
cblr-2984	85	10	:	:	PUNCT
cblr-2984	85	11	toward	toward	ADP
cblr-2984	85	12	a	a	DET
cblr-2984	85	13	unified	unified	ADJ
cblr-2984	85	14	theory	theory	NOUN
cblr-2984	85	15	,	,	PUNCT
cblr-2984	85	16	17	17	NUM
cblr-2984	85	17	j.	j.	PROPN
cblr-2984	85	18	corp	corp	PROPN
cblr-2984	85	19	.	.	PROPN
cblr-2984	85	20	tax'n	tax'n	PROPN
cblr-2984	85	21	362	362	NUM
cblr-2984	85	22	(	(	PUNCT
cblr-2984	85	23	1991	1991	NUM
cblr-2984	85	24	)	)	PUNCT
cblr-2984	85	25	;	;	PUNCT
cblr-2984	85	26	turnier	turnier	NOUN
cblr-2984	85	27	,	,	PUNCT
cblr-2984	85	28	supra	supra	PROPN
cblr-2984	85	29	note	note	PROPN
cblr-2984	85	30	9	9	NUM
cblr-2984	85	31	;	;	PUNCT
cblr-2984	85	32	wolfman	wolfman	PROPN
cblr-2984	85	33	,	,	PUNCT
cblr-2984	85	34	supra	supra	PROPN
cblr-2984	85	35	note	note	NOUN
cblr-2984	85	36	4	4	NUM
cblr-2984	85	37	.	.	PUNCT
cblr-2984	86	1	no	no	INTJ
cblr-2984	86	2	.	.	NOUN
cblr-2984	86	3	1:1	1:1	NUM
cblr-2984	86	4	]	]	PUNCT
cblr-2984	86	5	over	over	ADP
cblr-2984	86	6	the	the	DET
cblr-2984	86	7	last	last	ADJ
cblr-2984	86	8	ten	ten	NUM
cblr-2984	86	9	years	year	NOUN
cblr-2984	86	10	,	,	PUNCT
cblr-2984	86	11	the	the	DET
cblr-2984	86	12	federal	federal	ADJ
cblr-2984	86	13	government	government	NOUN
cblr-2984	86	14	,	,	PUNCT
cblr-2984	86	15	through	through	ADP
cblr-2984	86	16	the	the	DET
cblr-2984	86	17	u.s	u.s	PROPN
cblr-2984	86	18	.	.	PROPN
cblr-2984	86	19	department	department	PROPN
cblr-2984	86	20	of	of	ADP
cblr-2984	86	21	the	the	DET
cblr-2984	86	22	treasury	treasury	PROPN
cblr-2984	86	23	(	(	PUNCT
cblr-2984	86	24	the	the	DET
cblr-2984	86	25	"	"	PUNCT
cblr-2984	86	26	treasury	treasury	NOUN
cblr-2984	86	27	"	"	PUNCT
cblr-2984	86	28	)	)	PUNCT
cblr-2984	86	29	and	and	CCONJ
cblr-2984	86	30	the	the	DET
cblr-2984	86	31	internal	internal	ADJ
cblr-2984	86	32	revenue	revenue	NOUN
cblr-2984	86	33	service	service	NOUN
cblr-2984	86	34	(	(	PUNCT
cblr-2984	86	35	the	the	DET
cblr-2984	86	36	"	"	PUNCT
cblr-2984	86	37	irs	irs	PROPN
cblr-2984	86	38	"	"	PUNCT
cblr-2984	86	39	)	)	PUNCT
cblr-2984	86	40	,	,	PUNCT
cblr-2984	86	41	has	have	AUX
cblr-2984	86	42	steadily	steadily	ADV
cblr-2984	86	43	chipped	chip	VERB
cblr-2984	86	44	away	away	ADV
cblr-2984	86	45	at	at	ADP
cblr-2984	86	46	the	the	DET
cblr-2984	86	47	continuity	continuity	NOUN
cblr-2984	86	48	of	of	ADP
cblr-2984	86	49	interest	interest	NOUN
cblr-2984	86	50	doctrine	doctrine	NOUN
cblr-2984	86	51	in	in	ADP
cblr-2984	86	52	an	an	DET
cblr-2984	86	53	attempt	attempt	NOUN
cblr-2984	86	54	to	to	PART
cblr-2984	86	55	alleviate	alleviate	VERB
cblr-2984	86	56	taxpayer	taxpayer	NOUN
cblr-2984	86	57	concerns	concern	NOUN
cblr-2984	86	58	.	.	PUNCT
cblr-2984	87	1	these	these	DET
cblr-2984	87	2	administrative	administrative	ADJ
cblr-2984	87	3	agencies	agency	NOUN
cblr-2984	87	4	have	have	AUX
cblr-2984	87	5	repealed	repeal	VERB
cblr-2984	87	6	rules	rule	NOUN
cblr-2984	87	7	regarding	regard	VERB
cblr-2984	87	8	,	,	PUNCT
cblr-2984	87	9	among	among	ADP
cblr-2984	87	10	other	other	ADJ
cblr-2984	87	11	items	item	NOUN
cblr-2984	87	12	,	,	PUNCT
cblr-2984	87	13	the	the	DET
cblr-2984	87	14	amount	amount	NOUN
cblr-2984	87	15	of	of	ADP
cblr-2984	87	16	time	time	NOUN
cblr-2984	87	17	that	that	PRON
cblr-2984	87	18	target	target	VERB
cblr-2984	87	19	shareholders	shareholder	NOUN
cblr-2984	87	20	must	must	AUX
cblr-2984	87	21	retain	retain	VERB
cblr-2984	87	22	acquiror	acquiror	NOUN
cblr-2984	87	23	stock	stock	NOUN
cblr-2984	87	24	and	and	CCONJ
cblr-2984	87	25	whether	whether	SCONJ
cblr-2984	87	26	an	an	DET
cblr-2984	87	27	acquiror	acquiror	NOUN
cblr-2984	87	28	must	must	AUX
cblr-2984	87	29	pay	pay	VERB
cblr-2984	87	30	merger	merger	NOUN
cblr-2984	87	31	consideration	consideration	NOUN
cblr-2984	87	32	to	to	ADP
cblr-2984	87	33	"	"	PUNCT
cblr-2984	87	34	historic	historic	ADJ
cblr-2984	87	35	"	"	PUNCT
cblr-2984	87	36	shareholders	shareholder	NOUN
cblr-2984	87	37	of	of	ADP
cblr-2984	87	38	the	the	DET
cblr-2984	87	39	target.16	target.16	PROPN
cblr-2984	87	40	indeed	indeed	ADV
cblr-2984	87	41	,	,	PUNCT
cblr-2984	87	42	in	in	ADP
cblr-2984	87	43	september	september	PROPN
cblr-2984	87	44	2005	2005	NUM
cblr-2984	87	45	,	,	PUNCT
cblr-2984	87	46	the	the	DET
cblr-2984	87	47	treasury	treasury	NOUN
cblr-2984	87	48	addressed	address	VERB
cblr-2984	87	49	the	the	DET
cblr-2984	87	50	fact	fact	NOUN
cblr-2984	87	51	that	that	SCONJ
cblr-2984	87	52	the	the	DET
cblr-2984	87	53	value	value	NOUN
cblr-2984	87	54	of	of	ADP
cblr-2984	87	55	acquiror	acquiror	NOUN
cblr-2984	87	56	stock	stock	NOUN
cblr-2984	87	57	may	may	AUX
cblr-2984	87	58	fluctuate	fluctuate	VERB
cblr-2984	87	59	between	between	ADP
cblr-2984	87	60	the	the	DET
cblr-2984	87	61	day	day	NOUN
cblr-2984	87	62	on	on	ADP
cblr-2984	87	63	which	which	PRON
cblr-2984	87	64	a	a	DET
cblr-2984	87	65	merger	merger	NOUN
cblr-2984	87	66	agreement	agreement	NOUN
cblr-2984	87	67	is	be	AUX
cblr-2984	87	68	signed	sign	VERB
cblr-2984	87	69	and	and	CCONJ
cblr-2984	87	70	the	the	DET
cblr-2984	87	71	day	day	NOUN
cblr-2984	87	72	on	on	ADP
cblr-2984	87	73	which	which	PRON
cblr-2984	87	74	the	the	DET
cblr-2984	87	75	merger	merger	NOUN
cblr-2984	87	76	actually	actually	ADV
cblr-2984	87	77	occurs	occur	VERB
cblr-2984	87	78	,	,	PUNCT
cblr-2984	87	79	by	by	ADP
cblr-2984	87	80	issuing	issue	VERB
cblr-2984	87	81	regulations	regulation	NOUN
cblr-2984	87	82	that	that	PRON
cblr-2984	87	83	dramatically	dramatically	ADV
cblr-2984	87	84	alter	alter	VERB
cblr-2984	87	85	the	the	DET
cblr-2984	87	86	manner	manner	NOUN
cblr-2984	87	87	in	in	ADP
cblr-2984	87	88	which	which	PRON
cblr-2984	87	89	continuity	continuity	NOUN
cblr-2984	87	90	of	of	ADP
cblr-2984	87	91	interest	interest	NOUN
cblr-2984	87	92	is	be	AUX
cblr-2984	87	93	measured	measure	VERB
cblr-2984	87	94	.	.	PUNCT
cblr-2984	87	95	7	7	NUM
cblr-2984	87	96	although	although	SCONJ
cblr-2984	87	97	taxpayers	taxpayer	NOUN
cblr-2984	87	98	have	have	AUX
cblr-2984	87	99	greeted	greet	VERB
cblr-2984	87	100	these	these	DET
cblr-2984	87	101	administrative	administrative	ADJ
cblr-2984	87	102	efforts	effort	NOUN
cblr-2984	87	103	with	with	ADP
cblr-2984	87	104	near	near	ADV
cblr-2984	87	105	-	-	PUNCT
cblr-2984	87	106	universal	universal	ADJ
cblr-2984	87	107	applause	applause	NOUN
cblr-2984	87	108	,	,	PUNCT
cblr-2984	87	109	8	8	NUM
cblr-2984	87	110	this	this	DET
cblr-2984	87	111	approach	approach	NOUN
cblr-2984	87	112	fails	fail	VERB
cblr-2984	87	113	to	to	PART
cblr-2984	87	114	address	address	VERB
cblr-2984	87	115	fundamental	fundamental	ADJ
cblr-2984	87	116	questions	question	NOUN
cblr-2984	87	117	.	.	PUNCT
cblr-2984	88	1	the	the	DET
cblr-2984	88	2	discussion	discussion	NOUN
cblr-2984	88	3	of	of	ADP
cblr-2984	88	4	the	the	DET
cblr-2984	88	5	proper	proper	ADJ
cblr-2984	88	6	role	role	NOUN
cblr-2984	88	7	of	of	ADP
cblr-2984	88	8	the	the	DET
cblr-2984	88	9	continuity	continuity	NOUN
cblr-2984	88	10	of	of	ADP
cblr-2984	88	11	interest	interest	NOUN
cblr-2984	88	12	doctrine	doctrine	NOUN
cblr-2984	88	13	has	have	AUX
cblr-2984	88	14	reached	reach	VERB
cblr-2984	88	15	a	a	DET
cblr-2984	88	16	critical	critical	ADJ
cblr-2984	88	17	fork	fork	NOUN
cblr-2984	88	18	in	in	ADP
cblr-2984	88	19	the	the	DET
cblr-2984	88	20	road	road	NOUN
cblr-2984	88	21	.	.	PUNCT
cblr-2984	89	1	the	the	DET
cblr-2984	89	2	treasury	treasury	PROPN
cblr-2984	89	3	appears	appear	VERB
cblr-2984	89	4	to	to	PART
cblr-2984	89	5	have	have	AUX
cblr-2984	89	6	chosen	choose	VERB
cblr-2984	89	7	to	to	PART
cblr-2984	89	8	continue	continue	VERB
cblr-2984	89	9	refurbishing	refurbish	VERB
cblr-2984	89	10	this	this	DET
cblr-2984	89	11	antiquated	antiquated	ADJ
cblr-2984	89	12	judicial	judicial	ADJ
cblr-2984	89	13	concept	concept	NOUN
cblr-2984	89	14	into	into	ADP
cblr-2984	89	15	a	a	DET
cblr-2984	89	16	set	set	NOUN
cblr-2984	89	17	of	of	ADP
cblr-2984	89	18	rules	rule	NOUN
cblr-2984	89	19	with	with	ADP
cblr-2984	89	20	which	which	PRON
cblr-2984	89	21	taxpayers	taxpayer	NOUN
cblr-2984	89	22	can	can	AUX
cblr-2984	89	23	learn	learn	VERB
cblr-2984	89	24	to	to	PART
cblr-2984	89	25	live	live	VERB
cblr-2984	89	26	.	.	PUNCT
cblr-2984	90	1	the	the	DET
cblr-2984	90	2	better	well	ADJ
cblr-2984	90	3	route	route	NOUN
cblr-2984	90	4	,	,	PUNCT
cblr-2984	90	5	however	however	ADV
cblr-2984	90	6	,	,	PUNCT
cblr-2984	90	7	is	be	AUX
cblr-2984	90	8	to	to	PART
cblr-2984	90	9	confront	confront	VERB
cblr-2984	90	10	the	the	DET
cblr-2984	90	11	purpose	purpose	NOUN
cblr-2984	90	12	that	that	SCONJ
cblr-2984	90	13	the	the	DET
cblr-2984	90	14	continuity	continuity	NOUN
cblr-2984	90	15	of	of	ADP
cblr-2984	90	16	interest	interest	NOUN
cblr-2984	90	17	doctrine	doctrine	NOUN
cblr-2984	90	18	currently	currently	ADV
cblr-2984	90	19	serves	serve	VERB
cblr-2984	90	20	and	and	CCONJ
cblr-2984	90	21	to	to	PART
cblr-2984	90	22	question	question	VERB
cblr-2984	90	23	the	the	DET
cblr-2984	90	24	role	role	NOUN
cblr-2984	90	25	of	of	ADP
cblr-2984	90	26	the	the	DET
cblr-2984	90	27	doctrine	doctrine	NOUN
cblr-2984	90	28	in	in	ADP
cblr-2984	90	29	delivering	deliver	VERB
cblr-2984	90	30	a	a	DET
cblr-2984	90	31	special	special	ADJ
cblr-2984	90	32	exception	exception	NOUN
cblr-2984	90	33	from	from	ADP
cblr-2984	90	34	the	the	DET
cblr-2984	90	35	realization	realization	NOUN
cblr-2984	90	36	rule	rule	NOUN
cblr-2984	90	37	.	.	PUNCT
cblr-2984	91	1	this	this	DET
cblr-2984	91	2	article	article	NOUN
cblr-2984	91	3	argues	argue	VERB
cblr-2984	91	4	that	that	SCONJ
cblr-2984	91	5	the	the	DET
cblr-2984	91	6	continuity	continuity	NOUN
cblr-2984	91	7	of	of	ADP
cblr-2984	91	8	interest	interest	NOUN
cblr-2984	91	9	doctrine	doctrine	NOUN
cblr-2984	91	10	fails	fail	VERB
cblr-2984	91	11	to	to	PART
cblr-2984	91	12	distinguish	distinguish	VERB
cblr-2984	91	13	between	between	ADP
cblr-2984	91	14	mergers	merger	NOUN
cblr-2984	91	15	that	that	PRON
cblr-2984	91	16	represent	represent	VERB
cblr-2984	91	17	mere	mere	ADJ
cblr-2984	91	18	changes	change	NOUN
cblr-2984	91	19	in	in	ADP
cblr-2984	91	20	form	form	NOUN
cblr-2984	91	21	and	and	CCONJ
cblr-2984	91	22	those	those	PRON
cblr-2984	91	23	that	that	PRON
cblr-2984	91	24	should	should	AUX
cblr-2984	91	25	be	be	AUX
cblr-2984	91	26	considered	consider	VERB
cblr-2984	91	27	ordinary	ordinary	ADJ
cblr-2984	91	28	sales	sale	NOUN
cblr-2984	91	29	.	.	PUNCT
cblr-2984	92	1	more	more	ADV
cblr-2984	92	2	specifically	specifically	ADV
cblr-2984	92	3	,	,	PUNCT
cblr-2984	92	4	this	this	DET
cblr-2984	92	5	article	article	NOUN
cblr-2984	92	6	asserts	assert	VERB
cblr-2984	92	7	that	that	SCONJ
cblr-2984	92	8	the	the	DET
cblr-2984	92	9	continuity	continuity	NOUN
cblr-2984	92	10	of	of	ADP
cblr-2984	92	11	interest	interest	NOUN
cblr-2984	92	12	doctrine	doctrine	NOUN
cblr-2984	92	13	does	do	AUX
cblr-2984	92	14	not	not	PART
cblr-2984	92	15	achieve	achieve	VERB
cblr-2984	92	16	its	its	PRON
cblr-2984	92	17	intended	intended	ADJ
cblr-2984	92	18	purpose	purpose	NOUN
cblr-2984	92	19	-	-	PUNCT
cblr-2984	92	20	to	to	PART
cblr-2984	92	21	identify	identify	VERB
cblr-2984	92	22	mergers	merger	NOUN
cblr-2984	92	23	where	where	SCONJ
cblr-2984	92	24	an	an	DET
cblr-2984	92	25	aggregate	aggregate	ADJ
cblr-2984	92	26	group	group	NOUN
cblr-2984	92	27	of	of	ADP
cblr-2984	92	28	former	former	ADJ
cblr-2984	92	29	target	target	NOUN
cblr-2984	92	30	shareholders	shareholder	NOUN
cblr-2984	92	31	maintain	maintain	VERB
cblr-2984	92	32	a	a	DET
cblr-2984	92	33	"	"	PUNCT
cblr-2984	92	34	continuity	continuity	NOUN
cblr-2984	92	35	of	of	ADP
cblr-2984	92	36	interest	interest	NOUN
cblr-2984	92	37	"	"	PUNCT
cblr-2984	92	38	in	in	ADP
cblr-2984	92	39	the	the	DET
cblr-2984	92	40	acquiror	acquiror	NOUN
cblr-2984	92	41	following	follow	VERB
cblr-2984	92	42	the	the	DET
cblr-2984	92	43	merger	merger	NOUN
cblr-2984	92	44	.	.	PUNCT
cblr-2984	93	1	today	today	NOUN
cblr-2984	93	2	,	,	PUNCT
cblr-2984	93	3	corporate	corporate	ADJ
cblr-2984	93	4	mergers	merger	NOUN
cblr-2984	93	5	may	may	AUX
cblr-2984	93	6	satisfy	satisfy	VERB
cblr-2984	93	7	the	the	DET
cblr-2984	93	8	continuity	continuity	NOUN
cblr-2984	93	9	of	of	ADP
cblr-2984	93	10	interest	interest	NOUN
cblr-2984	93	11	16	16	NUM
cblr-2984	93	12	treas	trea	NOUN
cblr-2984	93	13	.	.	PUNCT
cblr-2984	94	1	reg	reg	PROPN
cblr-2984	94	2	.	.	PUNCT
cblr-2984	95	1	§	§	PROPN
cblr-2984	95	2	1.368	1.368	NUM
cblr-2984	95	3	-	-	SYM
cblr-2984	95	4	1(e	1(e	NUM
cblr-2984	95	5	)	)	PUNCT
cblr-2984	95	6	(	(	PUNCT
cblr-2984	95	7	as	as	SCONJ
cblr-2984	95	8	amended	amend	VERB
cblr-2984	95	9	in	in	ADP
cblr-2984	95	10	2005	2005	NUM
cblr-2984	95	11	)	)	PUNCT
cblr-2984	95	12	.	.	PUNCT
cblr-2984	96	1	17	17	NUM
cblr-2984	97	1	i	i	PRON
cblr-2984	97	2	d.	d.	PROPN
cblr-2984	97	3	§	§	PROPN
cblr-2984	97	4	1.368	1.368	NUM
cblr-2984	97	5	-	-	SYM
cblr-2984	97	6	1(e)(2	1(e)(2	NUM
cblr-2984	97	7	)	)	PUNCT
cblr-2984	97	8	.	.	PUNCT
cblr-2984	98	1	18	18	NUM
cblr-2984	98	2	see	see	VERB
cblr-2984	98	3	,	,	PUNCT
cblr-2984	98	4	e.g.	e.g.	ADV
cblr-2984	98	5	,	,	PUNCT
cblr-2984	98	6	ginsburg	ginsburg	PROPN
cblr-2984	98	7	&	&	CCONJ
cblr-2984	98	8	levin	levin	PROPN
cblr-2984	98	9	,	,	PUNCT
cblr-2984	98	10	supra	supra	PROPN
cblr-2984	98	11	note	note	PROPN
cblr-2984	98	12	4	4	NUM
cblr-2984	98	13	,	,	PUNCT
cblr-2984	98	14	ch	ch	NOUN
cblr-2984	98	15	.	.	PROPN
cblr-2984	98	16	6	6	NUM
cblr-2984	98	17	.	.	PUNCT
cblr-2984	98	18	col	col	PROPN
cblr-2984	98	19	umbia	umbia	PROPN
cblr-2984	99	1	b	b	PROPN
cblr-2984	100	1	usiness	usiness	PROPN
cblr-2984	100	2	la	la	PROPN
cblr-2984	100	3	w	w	PROPN
cblr-2984	100	4	re	re	PROPN
cblr-2984	100	5	vie	vie	PROPN
cblr-2984	100	6	w	w	PROPN
cblr-2984	101	1	[	[	X
cblr-2984	101	2	vol	vol	NOUN
cblr-2984	101	3	.	.	PUNCT
cblr-2984	101	4	2006	2006	NUM
cblr-2984	101	5	requirement	requirement	NOUN
cblr-2984	101	6	in	in	ADP
cblr-2984	101	7	form	form	NOUN
cblr-2984	101	8	,	,	PUNCT
cblr-2984	101	9	but	but	CCONJ
cblr-2984	101	10	in	in	ADP
cblr-2984	101	11	substance	substance	NOUN
cblr-2984	101	12	,	,	PUNCT
cblr-2984	101	13	target	target	VERB
cblr-2984	101	14	shareholders	shareholder	NOUN
cblr-2984	101	15	may	may	AUX
cblr-2984	101	16	receive	receive	VERB
cblr-2984	101	17	or	or	CCONJ
cblr-2984	101	18	retain	retain	VERB
cblr-2984	101	19	little	little	ADJ
cblr-2984	101	20	meaningful	meaningful	ADJ
cblr-2984	101	21	proprietary	proprietary	ADJ
cblr-2984	101	22	interest	interest	NOUN
cblr-2984	101	23	in	in	ADP
cblr-2984	101	24	the	the	DET
cblr-2984	101	25	acquiror	acquiror	NOUN
cblr-2984	101	26	.	.	PUNCT
cblr-2984	102	1	the	the	DET
cblr-2984	102	2	typical	typical	ADJ
cblr-2984	102	3	criticism	criticism	NOUN
cblr-2984	102	4	of	of	ADP
cblr-2984	102	5	the	the	DET
cblr-2984	102	6	doctrine	doctrine	NOUN
cblr-2984	102	7	has	have	AUX
cblr-2984	102	8	ignored	ignore	VERB
cblr-2984	102	9	this	this	DET
cblr-2984	102	10	fundamental	fundamental	ADJ
cblr-2984	102	11	defect	defect	NOUN
cblr-2984	102	12	.	.	PUNCT
cblr-2984	103	1	'9	'9	NUM
cblr-2984	103	2	by	by	ADP
cblr-2984	103	3	highlighting	highlight	VERB
cblr-2984	103	4	the	the	DET
cblr-2984	103	5	fictional	fictional	ADJ
cblr-2984	103	6	premise	premise	NOUN
cblr-2984	103	7	on	on	ADP
cblr-2984	103	8	which	which	PRON
cblr-2984	103	9	the	the	DET
cblr-2984	103	10	continuity	continuity	NOUN
cblr-2984	103	11	of	of	ADP
cblr-2984	103	12	interest	interest	NOUN
cblr-2984	103	13	doctrine	doctrine	NOUN
cblr-2984	103	14	rests	rest	VERB
cblr-2984	103	15	,	,	PUNCT
cblr-2984	103	16	this	this	DET
cblr-2984	103	17	article	article	NOUN
cblr-2984	103	18	offers	offer	VERB
cblr-2984	103	19	a	a	DET
cblr-2984	103	20	different	different	ADJ
cblr-2984	103	21	justification	justification	NOUN
cblr-2984	103	22	for	for	ADP
cblr-2984	103	23	repealing	repeal	VERB
cblr-2984	103	24	the	the	DET
cblr-2984	103	25	doctrine	doctrine	NOUN
cblr-2984	103	26	.	.	PUNCT
cblr-2984	104	1	the	the	DET
cblr-2984	104	2	second	second	ADJ
cblr-2984	104	3	half	half	NOUN
cblr-2984	104	4	of	of	ADP
cblr-2984	104	5	this	this	DET
cblr-2984	104	6	article	article	NOUN
cblr-2984	104	7	offers	offer	VERB
cblr-2984	104	8	a	a	DET
cblr-2984	104	9	new	new	ADJ
cblr-2984	104	10	alternative	alternative	ADJ
cblr-2984	104	11	proposal	proposal	NOUN
cblr-2984	104	12	(	(	PUNCT
cblr-2984	104	13	the	the	DET
cblr-2984	104	14	"	"	PUNCT
cblr-2984	104	15	proposal	proposal	NOUN
cblr-2984	104	16	"	"	PUNCT
cblr-2984	104	17	)	)	PUNCT
cblr-2984	104	18	for	for	ADP
cblr-2984	104	19	replacing	replace	VERB
cblr-2984	104	20	the	the	DET
cblr-2984	104	21	continuity	continuity	NOUN
cblr-2984	104	22	of	of	ADP
cblr-2984	104	23	interest	interest	NOUN
cblr-2984	104	24	doctrine	doctrine	NOUN
cblr-2984	104	25	.	.	PUNCT
cblr-2984	105	1	in	in	ADP
cblr-2984	105	2	the	the	DET
cblr-2984	105	3	past	past	NOUN
cblr-2984	105	4	,	,	PUNCT
cblr-2984	105	5	alternatives	alternative	NOUN
cblr-2984	105	6	to	to	ADP
cblr-2984	105	7	the	the	DET
cblr-2984	105	8	continuity	continuity	NOUN
cblr-2984	105	9	of	of	ADP
cblr-2984	105	10	interest	interest	NOUN
cblr-2984	105	11	doctrine	doctrine	NOUN
cblr-2984	105	12	,	,	PUNCT
cblr-2984	105	13	including	include	VERB
cblr-2984	105	14	the	the	DET
cblr-2984	105	15	most	most	ADV
cblr-2984	105	16	prominent	prominent	ADJ
cblr-2984	105	17	alternative	alternative	NOUN
cblr-2984	105	18	offered	offer	VERB
cblr-2984	105	19	by	by	ADP
cblr-2984	105	20	the	the	DET
cblr-2984	105	21	american	american	PROPN
cblr-2984	105	22	law	law	PROPN
cblr-2984	105	23	institute	institute	NOUN
cblr-2984	105	24	in	in	ADP
cblr-2984	105	25	1980,20	1980,20	PROPN
cblr-2984	105	26	have	have	AUX
cblr-2984	105	27	emphasized	emphasize	VERB
cblr-2984	105	28	rejecting	reject	VERB
cblr-2984	105	29	the	the	DET
cblr-2984	105	30	continuity	continuity	NOUN
cblr-2984	105	31	of	of	ADP
cblr-2984	105	32	interest	interest	NOUN
cblr-2984	105	33	doctrine	doctrine	NOUN
cblr-2984	105	34	in	in	ADP
cblr-2984	105	35	favor	favor	NOUN
cblr-2984	105	36	of	of	ADP
cblr-2984	105	37	an	an	DET
cblr-2984	105	38	explicitly	explicitly	ADV
cblr-2984	105	39	elective	elective	ADJ
cblr-2984	105	40	regime	regime	NOUN
cblr-2984	105	41	.	.	PUNCT
cblr-2984	106	1	those	those	DET
cblr-2984	106	2	alternatives	alternative	NOUN
cblr-2984	106	3	have	have	AUX
cblr-2984	106	4	aimed	aim	VERB
cblr-2984	106	5	to	to	PART
cblr-2984	106	6	increase	increase	VERB
cblr-2984	106	7	administrative	administrative	ADJ
cblr-2984	106	8	convenience	convenience	NOUN
cblr-2984	106	9	and	and	CCONJ
cblr-2984	106	10	simplicity	simplicity	NOUN
cblr-2984	106	11	,	,	PUNCT
cblr-2984	106	12	but	but	CCONJ
cblr-2984	106	13	at	at	ADP
cblr-2984	106	14	the	the	DET
cblr-2984	106	15	cost	cost	NOUN
cblr-2984	106	16	of	of	ADP
cblr-2984	106	17	devising	devise	VERB
cblr-2984	106	18	rules	rule	NOUN
cblr-2984	106	19	that	that	PRON
cblr-2984	106	20	fail	fail	VERB
cblr-2984	106	21	to	to	PART
cblr-2984	106	22	serve	serve	VERB
cblr-2984	106	23	any	any	DET
cblr-2984	106	24	other	other	ADJ
cblr-2984	106	25	policy	policy	NOUN
cblr-2984	106	26	objective	objective	NOUN
cblr-2984	106	27	.	.	PUNCT
cblr-2984	107	1	in	in	ADP
cblr-2984	107	2	contrast	contrast	NOUN
cblr-2984	107	3	,	,	PUNCT
cblr-2984	107	4	the	the	DET
cblr-2984	107	5	proposal	proposal	NOUN
cblr-2984	107	6	offered	offer	VERB
cblr-2984	107	7	in	in	ADP
cblr-2984	107	8	this	this	DET
cblr-2984	107	9	article	article	NOUN
cblr-2984	107	10	serves	serve	VERB
cblr-2984	107	11	as	as	ADP
cblr-2984	107	12	an	an	DET
cblr-2984	107	13	effective	effective	ADJ
cblr-2984	107	14	alternative	alternative	NOUN
cblr-2984	107	15	to	to	ADP
cblr-2984	107	16	the	the	DET
cblr-2984	107	17	continuity	continuity	NOUN
cblr-2984	107	18	of	of	ADP
cblr-2984	107	19	interest	interest	NOUN
cblr-2984	107	20	doctrine	doctrine	NOUN
cblr-2984	107	21	in	in	ADP
cblr-2984	107	22	identifying	identify	VERB
cblr-2984	107	23	special	special	ADJ
cblr-2984	107	24	mergers	merger	NOUN
cblr-2984	107	25	that	that	PRON
cblr-2984	107	26	could	could	AUX
cblr-2984	107	27	be	be	AUX
cblr-2984	107	28	considered	consider	VERB
cblr-2984	107	29	"	"	PUNCT
cblr-2984	107	30	mere	mere	ADJ
cblr-2984	107	31	changes	change	NOUN
cblr-2984	107	32	in	in	ADP
cblr-2984	107	33	form	form	NOUN
cblr-2984	107	34	"	"	PUNCT
cblr-2984	107	35	and	and	CCONJ
cblr-2984	107	36	where	where	SCONJ
cblr-2984	107	37	target	target	NOUN
cblr-2984	107	38	shareholders	shareholder	NOUN
cblr-2984	107	39	experience	experience	NOUN
cblr-2984	107	40	"	"	PUNCT
cblr-2984	107	41	purely	purely	ADV
cblr-2984	107	42	paper	paper	NOUN
cblr-2984	107	43	transactions	transaction	NOUN
cblr-2984	107	44	.	.	PUNCT
cblr-2984	108	1	"2	"2	PROPN
cblr-2984	108	2	'	'	PUNCT
cblr-2984	108	3	this	this	DET
cblr-2984	108	4	article	article	NOUN
cblr-2984	108	5	argues	argue	VERB
cblr-2984	108	6	that	that	SCONJ
cblr-2984	108	7	whether	whether	SCONJ
cblr-2984	108	8	a	a	DET
cblr-2984	108	9	merger	merger	NOUN
cblr-2984	108	10	should	should	AUX
cblr-2984	108	11	be	be	AUX
cblr-2984	108	12	considered	consider	VERB
cblr-2984	108	13	a	a	DET
cblr-2984	108	14	mere	mere	ADJ
cblr-2984	108	15	change	change	NOUN
cblr-2984	108	16	in	in	ADP
cblr-2984	108	17	form	form	NOUN
cblr-2984	108	18	is	be	AUX
cblr-2984	108	19	highly	highly	ADV
cblr-2984	108	20	dependent	dependent	ADJ
cblr-2984	108	21	upon	upon	SCONJ
cblr-2984	108	22	whether	whether	SCONJ
cblr-2984	108	23	an	an	DET
cblr-2984	108	24	acquiror	acquiror	NOUN
cblr-2984	108	25	continues	continue	VERB
cblr-2984	108	26	a	a	DET
cblr-2984	108	27	target	target	NOUN
cblr-2984	108	28	's	's	PART
cblr-2984	108	29	historic	historic	ADJ
cblr-2984	108	30	business	business	NOUN
cblr-2984	108	31	following	follow	VERB
cblr-2984	108	32	a	a	DET
cblr-2984	108	33	merger	merger	NOUN
cblr-2984	108	34	in	in	ADP
cblr-2984	108	35	a	a	DET
cblr-2984	108	36	real	real	ADJ
cblr-2984	108	37	and	and	CCONJ
cblr-2984	108	38	meaningful	meaningful	ADJ
cblr-2984	108	39	way	way	NOUN
cblr-2984	108	40	.	.	PUNCT
cblr-2984	109	1	under	under	ADP
cblr-2984	109	2	the	the	DET
cblr-2984	109	3	proposal	proposal	NOUN
cblr-2984	109	4	,	,	PUNCT
cblr-2984	109	5	at	at	ADP
cblr-2984	109	6	the	the	DET
cblr-2984	109	7	corporate	corporate	ADJ
cblr-2984	109	8	level	level	NOUN
cblr-2984	109	9	,	,	PUNCT
cblr-2984	109	10	a	a	DET
cblr-2984	109	11	merger	merger	NOUN
cblr-2984	109	12	will	will	AUX
cblr-2984	109	13	qualify	qualify	VERB
cblr-2984	109	14	for	for	ADP
cblr-2984	109	15	taxfavored	taxfavore	VERB
cblr-2984	109	16	treatment	treatment	NOUN
cblr-2984	109	17	as	as	ADP
cblr-2984	109	18	a	a	DET
cblr-2984	109	19	"	"	PUNCT
cblr-2984	109	20	qualifying	qualify	VERB
cblr-2984	109	21	merger	merger	NOUN
cblr-2984	109	22	"	"	PUNCT
cblr-2984	109	23	if	if	SCONJ
cblr-2984	109	24	a	a	DET
cblr-2984	109	25	target	target	NOUN
cblr-2984	109	26	merges	merge	VERB
cblr-2984	109	27	into	into	ADP
cblr-2984	109	28	an	an	DET
cblr-2984	109	29	acquiror	acquiror	NOUN
cblr-2984	109	30	(	(	PUNCT
cblr-2984	109	31	transferring	transfer	VERB
cblr-2984	109	32	substantially	substantially	ADV
cblr-2984	109	33	all	all	PRON
cblr-2984	109	34	of	of	ADP
cblr-2984	109	35	its	its	PRON
cblr-2984	109	36	assets	asset	NOUN
cblr-2984	109	37	to	to	ADP
cblr-2984	109	38	the	the	DET
cblr-2984	109	39	acquiror	acquiror	NOUN
cblr-2984	109	40	)	)	PUNCT
cblr-2984	109	41	and	and	CCONJ
cblr-2984	109	42	the	the	DET
cblr-2984	109	43	acquiror	acquiror	NOUN
cblr-2984	109	44	continues	continue	VERB
cblr-2984	109	45	the	the	DET
cblr-2984	109	46	historic	historic	ADJ
cblr-2984	109	47	business	business	NOUN
cblr-2984	109	48	of	of	ADP
cblr-2984	109	49	the	the	DET
cblr-2984	109	50	target	target	NOUN
cblr-2984	109	51	for	for	ADP
cblr-2984	109	52	at	at	ADV
cblr-2984	109	53	least	least	ADV
cblr-2984	109	54	two	two	NUM
cblr-2984	109	55	years	year	NOUN
cblr-2984	109	56	following	follow	VERB
cblr-2984	109	57	the	the	DET
cblr-2984	109	58	merger	merger	NOUN
cblr-2984	109	59	.	.	PUNCT
cblr-2984	110	1	the	the	DET
cblr-2984	110	2	acquiror	acquiror	NOUN
cblr-2984	110	3	may	may	AUX
cblr-2984	110	4	conduct	conduct	VERB
cblr-2984	110	5	the	the	DET
cblr-2984	110	6	historic	historic	ADJ
cblr-2984	110	7	business	business	NOUN
cblr-2984	110	8	of	of	ADP
cblr-2984	110	9	the	the	DET
cblr-2984	110	10	target	target	NOUN
cblr-2984	110	11	directly	directly	ADV
cblr-2984	110	12	or	or	CCONJ
cblr-2984	110	13	may	may	AUX
cblr-2984	110	14	utilize	utilize	VERB
cblr-2984	110	15	substantially	substantially	ADV
cblr-2984	110	16	"	"	PUNCT
cblr-2984	110	17	9	9	NUM
cblr-2984	110	18	part	part	NOUN
cblr-2984	110	19	iii	iii	NUM
cblr-2984	110	20	infra	infra	NOUN
cblr-2984	110	21	describes	describe	VERB
cblr-2984	110	22	the	the	DET
cblr-2984	110	23	typical	typical	ADJ
cblr-2984	110	24	criticism	criticism	NOUN
cblr-2984	110	25	of	of	ADP
cblr-2984	110	26	the	the	DET
cblr-2984	110	27	continuity	continuity	NOUN
cblr-2984	110	28	of	of	ADP
cblr-2984	110	29	interest	interest	NOUN
cblr-2984	110	30	doctrine	doctrine	NOUN
cblr-2984	110	31	(	(	PUNCT
cblr-2984	110	32	and	and	CCONJ
cblr-2984	110	33	the	the	DET
cblr-2984	110	34	shortcomings	shortcoming	NOUN
cblr-2984	110	35	of	of	ADP
cblr-2984	110	36	this	this	DET
cblr-2984	110	37	criticism	criticism	NOUN
cblr-2984	110	38	)	)	PUNCT
cblr-2984	110	39	in	in	ADP
cblr-2984	110	40	detail	detail	NOUN
cblr-2984	110	41	.	.	PUNCT
cblr-2984	111	1	20	20	NUM
cblr-2984	111	2	a.l.i	a.l.i	NOUN
cblr-2984	111	3	.	.	PUNCT
cblr-2984	111	4	,	,	PUNCT
cblr-2984	111	5	federal	federal	ADJ
cblr-2984	111	6	income	income	NOUN
cblr-2984	111	7	tax	tax	NOUN
cblr-2984	111	8	project	project	NOUN
cblr-2984	111	9	:	:	PUNCT
cblr-2984	111	10	subchapter	subchapter	NOUN
cblr-2984	111	11	c	c	NOUN
cblr-2984	111	12	(	(	PUNCT
cblr-2984	111	13	1980	1980	NUM
cblr-2984	111	14	)	)	PUNCT
cblr-2984	111	15	.	.	PUNCT
cblr-2984	112	1	21	21	NUM
cblr-2984	112	2	s.	s.	PROPN
cblr-2984	112	3	rep	rep	PROPN
cblr-2984	112	4	.	.	PROPN
cblr-2984	112	5	no	no	PROPN
cblr-2984	112	6	.	.	NOUN
cblr-2984	112	7	65	65	NUM
cblr-2984	112	8	-	-	SYM
cblr-2984	112	9	617	617	NUM
cblr-2984	112	10	,	,	PUNCT
cblr-2984	112	11	pt	pt	X
cblr-2984	112	12	.	.	PROPN
cblr-2984	112	13	1	1	NUM
cblr-2984	112	14	,	,	PUNCT
cblr-2984	112	15	at	at	ADP
cblr-2984	112	16	5	5	NUM
cblr-2984	112	17	(	(	PUNCT
cblr-2984	112	18	1918	1918	NUM
cblr-2984	112	19	)	)	PUNCT
cblr-2984	112	20	;	;	PUNCT
cblr-2984	112	21	h.r	h.r	PROPN
cblr-2984	112	22	.	.	PROPN
cblr-2984	112	23	rep	rep	PROPN
cblr-2984	112	24	.	.	PROPN
cblr-2984	112	25	no	no	PROPN
cblr-2984	112	26	.	.	NOUN
cblr-2984	113	1	68	68	NUM
cblr-2984	113	2	-	-	SYM
cblr-2984	113	3	179	179	NUM
cblr-2984	113	4	,	,	PUNCT
cblr-2984	113	5	at	at	ADP
cblr-2984	113	6	16	16	NUM
cblr-2984	113	7	(	(	PUNCT
cblr-2984	113	8	1924	1924	NUM
cblr-2984	113	9	)	)	PUNCT
cblr-2984	113	10	.	.	PUNCT
cblr-2984	114	1	no	no	INTJ
cblr-2984	114	2	.	.	NOUN
cblr-2984	115	1	1:1	1:1	NUM
cblr-2984	115	2	]	]	X
cblr-2984	115	3	confronting	confront	VERB
cblr-2984	115	4	continuity	continuity	NOUN
cblr-2984	115	5	columbia	columbia	PROPN
cblr-2984	115	6	business	business	NOUN
cblr-2984	115	7	law	law	PROPN
cblr-2984	115	8	review	review	VERB
cblr-2984	115	9	all	all	PRON
cblr-2984	115	10	of	of	ADP
cblr-2984	115	11	the	the	DET
cblr-2984	115	12	assets	asset	NOUN
cblr-2984	115	13	of	of	ADP
cblr-2984	115	14	the	the	DET
cblr-2984	115	15	target	target	NOUN
cblr-2984	115	16	in	in	ADP
cblr-2984	115	17	a	a	DET
cblr-2984	115	18	business	business	NOUN
cblr-2984	115	19	of	of	ADP
cblr-2984	115	20	the	the	DET
cblr-2984	115	21	acquiror	acquiror	NOUN
cblr-2984	115	22	that	that	PRON
cblr-2984	115	23	is	be	AUX
cblr-2984	115	24	of	of	ADP
cblr-2984	115	25	"	"	PUNCT
cblr-2984	115	26	like	like	INTJ
cblr-2984	115	27	kind	kind	NOUN
cblr-2984	115	28	"	"	PUNCT
cblr-2984	115	29	to	to	ADP
cblr-2984	115	30	the	the	DET
cblr-2984	115	31	target	target	NOUN
cblr-2984	115	32	's	's	PART
cblr-2984	115	33	historic	historic	ADJ
cblr-2984	115	34	business	business	NOUN
cblr-2984	115	35	.	.	PUNCT
cblr-2984	116	1	there	there	PRON
cblr-2984	116	2	is	be	VERB
cblr-2984	116	3	no	no	DET
cblr-2984	116	4	requirement	requirement	NOUN
cblr-2984	116	5	under	under	ADP
cblr-2984	116	6	the	the	DET
cblr-2984	116	7	proposal	proposal	NOUN
cblr-2984	116	8	that	that	SCONJ
cblr-2984	116	9	the	the	DET
cblr-2984	116	10	acquiror	acquiror	NOUN
cblr-2984	116	11	pay	pay	NOUN
cblr-2984	116	12	target	target	NOUN
cblr-2984	116	13	shareholders	shareholder	VERB
cblr-2984	116	14	any	any	DET
cblr-2984	116	15	specified	specify	VERB
cblr-2984	116	16	amount	amount	NOUN
cblr-2984	116	17	of	of	ADP
cblr-2984	116	18	acquiror	acquiror	NOUN
cblr-2984	116	19	stock	stock	NOUN
cblr-2984	116	20	,	,	PUNCT
cblr-2984	116	21	cash	cash	NOUN
cblr-2984	116	22	,	,	PUNCT
cblr-2984	116	23	or	or	CCONJ
cblr-2984	116	24	any	any	DET
cblr-2984	116	25	other	other	ADJ
cblr-2984	116	26	type	type	NOUN
cblr-2984	116	27	of	of	ADP
cblr-2984	116	28	property	property	NOUN
cblr-2984	116	29	.	.	PUNCT
cblr-2984	117	1	the	the	DET
cblr-2984	117	2	article	article	NOUN
cblr-2984	117	3	also	also	ADV
cblr-2984	117	4	contends	contend	VERB
cblr-2984	117	5	that	that	SCONJ
cblr-2984	117	6	,	,	PUNCT
cblr-2984	117	7	at	at	ADP
cblr-2984	117	8	the	the	DET
cblr-2984	117	9	shareholder	shareholder	NOUN
cblr-2984	117	10	level	level	NOUN
cblr-2984	117	11	,	,	PUNCT
cblr-2984	117	12	changes	change	NOUN
cblr-2984	117	13	in	in	ADP
cblr-2984	117	14	a	a	DET
cblr-2984	117	15	target	target	NOUN
cblr-2984	117	16	shareholder	shareholder	NOUN
cblr-2984	117	17	's	's	PART
cblr-2984	117	18	particular	particular	ADJ
cblr-2984	117	19	circumstances	circumstance	NOUN
cblr-2984	117	20	after	after	SCONJ
cblr-2984	117	21	a	a	DET
cblr-2984	117	22	merger	merger	NOUN
cblr-2984	117	23	should	should	AUX
cblr-2984	117	24	be	be	AUX
cblr-2984	117	25	considered	consider	VERB
cblr-2984	117	26	in	in	ADP
cblr-2984	117	27	determining	determine	VERB
cblr-2984	117	28	whether	whether	SCONJ
cblr-2984	117	29	the	the	DET
cblr-2984	117	30	shareholder	shareholder	NOUN
cblr-2984	117	31	has	have	AUX
cblr-2984	117	32	experienced	experience	VERB
cblr-2984	117	33	a	a	DET
cblr-2984	117	34	"	"	PUNCT
cblr-2984	117	35	purely	purely	ADV
cblr-2984	117	36	paper	paper	NOUN
cblr-2984	117	37	transaction	transaction	NOUN
cblr-2984	117	38	.	.	PUNCT
cblr-2984	117	39	"	"	PUNCT
cblr-2984	118	1	the	the	DET
cblr-2984	118	2	proposal	proposal	NOUN
cblr-2984	118	3	provides	provide	VERB
cblr-2984	118	4	that	that	SCONJ
cblr-2984	118	5	target	target	NOUN
cblr-2984	118	6	shareholders	shareholder	NOUN
cblr-2984	118	7	will	will	AUX
cblr-2984	118	8	not	not	PART
cblr-2984	118	9	be	be	AUX
cblr-2984	118	10	taxed	tax	VERB
cblr-2984	118	11	upon	upon	SCONJ
cblr-2984	118	12	the	the	DET
cblr-2984	118	13	receipt	receipt	NOUN
cblr-2984	118	14	of	of	ADP
cblr-2984	118	15	stock	stock	NOUN
cblr-2984	118	16	of	of	ADP
cblr-2984	118	17	an	an	DET
cblr-2984	118	18	acquiror	acquiror	NOUN
cblr-2984	118	19	into	into	ADP
cblr-2984	118	20	which	which	PRON
cblr-2984	118	21	the	the	DET
cblr-2984	118	22	target	target	NOUN
cblr-2984	118	23	has	have	AUX
cblr-2984	118	24	merged	merge	VERB
cblr-2984	118	25	in	in	ADP
cblr-2984	118	26	a	a	DET
cblr-2984	118	27	qualifying	qualifying	NOUN
cblr-2984	118	28	merger	merger	NOUN
cblr-2984	118	29	.	.	PUNCT
cblr-2984	119	1	there	there	PRON
cblr-2984	119	2	are	be	VERB
cblr-2984	119	3	two	two	NUM
cblr-2984	119	4	exceptions	exception	NOUN
cblr-2984	119	5	to	to	ADP
cblr-2984	119	6	this	this	DET
cblr-2984	119	7	shareholder	shareholder	NOUN
cblr-2984	119	8	nonrecognition	nonrecognition	NOUN
cblr-2984	119	9	rule	rule	NOUN
cblr-2984	119	10	.	.	PUNCT
cblr-2984	120	1	first	first	ADV
cblr-2984	120	2	,	,	PUNCT
cblr-2984	120	3	to	to	ADP
cblr-2984	120	4	the	the	DET
cblr-2984	120	5	extent	extent	NOUN
cblr-2984	120	6	that	that	SCONJ
cblr-2984	120	7	a	a	DET
cblr-2984	120	8	target	target	NOUN
cblr-2984	120	9	shareholder	shareholder	NOUN
cblr-2984	120	10	exchanges	exchange	NOUN
cblr-2984	120	11	any	any	DET
cblr-2984	120	12	voting	voting	NOUN
cblr-2984	120	13	stock	stock	NOUN
cblr-2984	120	14	for	for	ADP
cblr-2984	120	15	non	non	ADJ
cblr-2984	120	16	-	-	ADJ
cblr-2984	120	17	voting	voting	ADJ
cblr-2984	120	18	stock	stock	NOUN
cblr-2984	120	19	,	,	PUNCT
cblr-2984	120	20	or	or	CCONJ
cblr-2984	120	21	vice	vice	NOUN
cblr-2984	120	22	versa	versa	ADV
cblr-2984	120	23	,	,	PUNCT
cblr-2984	120	24	the	the	DET
cblr-2984	120	25	exchange	exchange	NOUN
cblr-2984	120	26	will	will	AUX
cblr-2984	120	27	be	be	AUX
cblr-2984	120	28	taxable	taxable	ADJ
cblr-2984	120	29	.	.	PUNCT
cblr-2984	121	1	second	second	ADJ
cblr-2984	121	2	,	,	PUNCT
cblr-2984	121	3	if	if	SCONJ
cblr-2984	121	4	a	a	DET
cblr-2984	121	5	former	former	ADJ
cblr-2984	121	6	target	target	NOUN
cblr-2984	121	7	shareholder	shareholder	NOUN
cblr-2984	121	8	experiences	experience	VERB
cblr-2984	121	9	a	a	DET
cblr-2984	121	10	disproportionate	disproportionate	ADJ
cblr-2984	121	11	reduction	reduction	NOUN
cblr-2984	121	12	in	in	ADP
cblr-2984	121	13	his	his	PRON
cblr-2984	121	14	percentage	percentage	NOUN
cblr-2984	121	15	interest	interest	NOUN
cblr-2984	121	16	(	(	PUNCT
cblr-2984	121	17	measured	measure	VERB
cblr-2984	121	18	by	by	ADP
cblr-2984	121	19	either	either	PRON
cblr-2984	121	20	vote	vote	NOUN
cblr-2984	121	21	or	or	CCONJ
cblr-2984	121	22	value	value	NOUN
cblr-2984	121	23	)	)	PUNCT
cblr-2984	121	24	as	as	ADP
cblr-2984	121	25	a	a	DET
cblr-2984	121	26	result	result	NOUN
cblr-2984	121	27	of	of	ADP
cblr-2984	121	28	the	the	DET
cblr-2984	121	29	merger	merger	NOUN
cblr-2984	121	30	,	,	PUNCT
cblr-2984	121	31	then	then	ADV
cblr-2984	121	32	the	the	DET
cblr-2984	121	33	target	target	NOUN
cblr-2984	121	34	shareholder	shareholder	NOUN
cblr-2984	121	35	's	's	PART
cblr-2984	121	36	exchange	exchange	NOUN
cblr-2984	121	37	of	of	ADP
cblr-2984	121	38	any	any	DET
cblr-2984	121	39	target	target	NOUN
cblr-2984	121	40	stock	stock	NOUN
cblr-2984	121	41	for	for	ADP
cblr-2984	121	42	acquiror	acquiror	NOUN
cblr-2984	121	43	stock	stock	NOUN
cblr-2984	121	44	will	will	AUX
cblr-2984	121	45	be	be	AUX
cblr-2984	121	46	taxable	taxable	ADJ
cblr-2984	121	47	.	.	PUNCT
cblr-2984	122	1	there	there	PRON
cblr-2984	122	2	is	be	VERB
cblr-2984	122	3	no	no	DET
cblr-2984	122	4	requirement	requirement	NOUN
cblr-2984	122	5	under	under	ADP
cblr-2984	122	6	the	the	DET
cblr-2984	122	7	proposal	proposal	NOUN
cblr-2984	122	8	,	,	PUNCT
cblr-2984	122	9	however	however	ADV
cblr-2984	122	10	,	,	PUNCT
cblr-2984	122	11	that	that	PRON
cblr-2984	122	12	target	target	NOUN
cblr-2984	122	13	shareholders	shareholder	NOUN
cblr-2984	122	14	receive	receive	VERB
cblr-2984	122	15	any	any	DET
cblr-2984	122	16	specified	specify	VERB
cblr-2984	122	17	amount	amount	NOUN
cblr-2984	122	18	of	of	ADP
cblr-2984	122	19	acquiror	acquiror	NOUN
cblr-2984	122	20	stock	stock	NOUN
cblr-2984	122	21	in	in	ADP
cblr-2984	122	22	order	order	NOUN
cblr-2984	122	23	for	for	SCONJ
cblr-2984	122	24	the	the	DET
cblr-2984	122	25	shareholder	shareholder	NOUN
cblr-2984	122	26	non	non	ADJ
cblr-2984	122	27	-	-	NOUN
cblr-2984	122	28	recognition	recognition	ADJ
cblr-2984	122	29	rule	rule	NOUN
cblr-2984	122	30	to	to	PART
cblr-2984	122	31	apply	apply	VERB
cblr-2984	122	32	.	.	PUNCT
cblr-2984	123	1	target	target	NOUN
cblr-2984	123	2	shareholders	shareholder	NOUN
cblr-2984	123	3	will	will	AUX
cblr-2984	123	4	be	be	AUX
cblr-2984	123	5	taxed	tax	VERB
cblr-2984	123	6	,	,	PUNCT
cblr-2984	123	7	as	as	ADP
cblr-2984	123	8	under	under	ADP
cblr-2984	123	9	current	current	ADJ
cblr-2984	123	10	law	law	NOUN
cblr-2984	123	11	,	,	PUNCT
cblr-2984	123	12	on	on	ADP
cblr-2984	123	13	the	the	DET
cblr-2984	123	14	receipt	receipt	NOUN
cblr-2984	123	15	of	of	ADP
cblr-2984	123	16	any	any	DET
cblr-2984	123	17	cash	cash	NOUN
cblr-2984	123	18	or	or	CCONJ
cblr-2984	123	19	other	other	ADJ
cblr-2984	123	20	non	non	ADJ
cblr-2984	123	21	-	-	ADJ
cblr-2984	123	22	stock	stock	ADJ
cblr-2984	123	23	property	property	NOUN
cblr-2984	123	24	to	to	ADP
cblr-2984	123	25	the	the	DET
cblr-2984	123	26	extent	extent	NOUN
cblr-2984	123	27	of	of	ADP
cblr-2984	123	28	their	their	PRON
cblr-2984	123	29	realized	realize	VERB
cblr-2984	123	30	gain	gain	NOUN
cblr-2984	123	31	.	.	PUNCT
cblr-2984	124	1	the	the	DET
cblr-2984	124	2	remainder	remainder	NOUN
cblr-2984	124	3	of	of	ADP
cblr-2984	124	4	this	this	DET
cblr-2984	124	5	article	article	NOUN
cblr-2984	124	6	is	be	AUX
cblr-2984	124	7	presented	present	VERB
cblr-2984	124	8	in	in	ADP
cblr-2984	124	9	five	five	NUM
cblr-2984	124	10	parts	part	NOUN
cblr-2984	124	11	.	.	PUNCT
cblr-2984	125	1	part	part	PROPN
cblr-2984	125	2	ii	ii	PROPN
cblr-2984	125	3	offers	offer	VERB
cblr-2984	125	4	a	a	DET
cblr-2984	125	5	brief	brief	ADJ
cblr-2984	125	6	overview	overview	NOUN
cblr-2984	125	7	of	of	ADP
cblr-2984	125	8	the	the	DET
cblr-2984	125	9	origin	origin	NOUN
cblr-2984	125	10	and	and	CCONJ
cblr-2984	125	11	rationale	rationale	NOUN
cblr-2984	125	12	of	of	ADP
cblr-2984	125	13	the	the	DET
cblr-2984	125	14	reorganization	reorganization	NOUN
cblr-2984	125	15	provisions	provision	NOUN
cblr-2984	125	16	.	.	PUNCT
cblr-2984	126	1	part	part	NOUN
cblr-2984	126	2	iii	iii	NOUN
cblr-2984	126	3	describes	describe	VERB
cblr-2984	126	4	the	the	DET
cblr-2984	126	5	typical	typical	ADJ
cblr-2984	126	6	criticism	criticism	NOUN
cblr-2984	126	7	of	of	ADP
cblr-2984	126	8	the	the	DET
cblr-2984	126	9	continuity	continuity	NOUN
cblr-2984	126	10	of	of	ADP
cblr-2984	126	11	interest	interest	NOUN
cblr-2984	126	12	doctrine	doctrine	NOUN
cblr-2984	126	13	,	,	PUNCT
cblr-2984	126	14	and	and	CCONJ
cblr-2984	126	15	why	why	SCONJ
cblr-2984	126	16	it	it	PRON
cblr-2984	126	17	fails	fail	VERB
cblr-2984	126	18	to	to	PART
cblr-2984	126	19	offer	offer	VERB
cblr-2984	126	20	compelling	compelling	ADJ
cblr-2984	126	21	justification	justification	NOUN
cblr-2984	126	22	for	for	ADP
cblr-2984	126	23	repealing	repeal	VERB
cblr-2984	126	24	the	the	DET
cblr-2984	126	25	doctrine	doctrine	NOUN
cblr-2984	126	26	.	.	PUNCT
cblr-2984	127	1	part	part	NOUN
cblr-2984	127	2	iv	iv	NUM
cblr-2984	127	3	offers	offer	VERB
cblr-2984	127	4	a	a	DET
cblr-2984	127	5	different	different	ADJ
cblr-2984	127	6	argument	argument	NOUN
cblr-2984	127	7	for	for	ADP
cblr-2984	127	8	repealing	repeal	VERB
cblr-2984	127	9	the	the	DET
cblr-2984	127	10	doctrine	doctrine	NOUN
cblr-2984	127	11	by	by	ADP
cblr-2984	127	12	asserting	assert	VERB
cblr-2984	127	13	that	that	SCONJ
cblr-2984	127	14	the	the	DET
cblr-2984	127	15	doctrine	doctrine	NOUN
cblr-2984	127	16	fails	fail	VERB
cblr-2984	127	17	to	to	PART
cblr-2984	127	18	serve	serve	VERB
cblr-2984	127	19	its	its	PRON
cblr-2984	127	20	intended	intended	ADJ
cblr-2984	127	21	purpose	purpose	NOUN
cblr-2984	127	22	.	.	PUNCT
cblr-2984	128	1	part	part	NOUN
cblr-2984	128	2	v	v	NOUN
cblr-2984	128	3	offers	offer	VERB
cblr-2984	128	4	a	a	DET
cblr-2984	128	5	new	new	ADJ
cblr-2984	128	6	alternative	alternative	NOUN
cblr-2984	128	7	to	to	ADP
cblr-2984	128	8	the	the	DET
cblr-2984	128	9	continuity	continuity	NOUN
cblr-2984	128	10	of	of	ADP
cblr-2984	128	11	interest	interest	NOUN
cblr-2984	128	12	doctrine	doctrine	NOUN
cblr-2984	128	13	by	by	ADP
cblr-2984	128	14	presenting	present	VERB
cblr-2984	128	15	the	the	DET
cblr-2984	128	16	proposal	proposal	NOUN
cblr-2984	128	17	described	describe	VERB
cblr-2984	128	18	briefly	briefly	ADV
cblr-2984	128	19	above	above	ADV
cblr-2984	128	20	.	.	PUNCT
cblr-2984	129	1	part	part	NOUN
cblr-2984	129	2	vi	vi	PROPN
cblr-2984	129	3	is	be	AUX
cblr-2984	129	4	the	the	DET
cblr-2984	129	5	conclusion	conclusion	NOUN
cblr-2984	129	6	.	.	PUNCT
cblr-2984	130	1	[	[	X
cblr-2984	130	2	vol	vol	NOUN
cblr-2984	130	3	.	.	PUNCT
cblr-2984	130	4	2006	2006	NUM
cblr-2984	130	5	ii	ii	PROPN
cblr-2984	130	6	.	.	PUNCT
cblr-2984	130	7	overview	overview	NOUN
cblr-2984	130	8	and	and	CCONJ
cblr-2984	130	9	rationale	rationale	NOUN
cblr-2984	130	10	of	of	ADP
cblr-2984	130	11	the	the	DET
cblr-2984	130	12	reorganization	reorganization	NOUN
cblr-2984	130	13	traditions	tradition	NOUN
cblr-2984	130	14	after	after	SCONJ
cblr-2984	130	15	the	the	DET
cblr-2984	130	16	management	management	NOUN
cblr-2984	130	17	teams	team	NOUN
cblr-2984	130	18	of	of	ADP
cblr-2984	130	19	two	two	NUM
cblr-2984	130	20	corporations	corporation	NOUN
cblr-2984	130	21	have	have	AUX
cblr-2984	130	22	agreed	agree	VERB
cblr-2984	130	23	to	to	PART
cblr-2984	130	24	combine	combine	VERB
cblr-2984	130	25	their	their	PRON
cblr-2984	130	26	businesses	business	NOUN
cblr-2984	130	27	,	,	PUNCT
cblr-2984	130	28	their	their	PRON
cblr-2984	130	29	first	first	ADJ
cblr-2984	130	30	task	task	NOUN
cblr-2984	130	31	is	be	AUX
cblr-2984	130	32	to	to	PART
cblr-2984	130	33	choose	choose	VERB
cblr-2984	130	34	a	a	DET
cblr-2984	130	35	transaction	transaction	NOUN
cblr-2984	130	36	structure	structure	NOUN
cblr-2984	130	37	for	for	ADP
cblr-2984	130	38	their	their	PRON
cblr-2984	130	39	combination.22	combination.22	NOUN
cblr-2984	130	40	the	the	DET
cblr-2984	130	41	parties	party	NOUN
cblr-2984	130	42	must	must	AUX
cblr-2984	130	43	decide	decide	VERB
cblr-2984	130	44	whether	whether	SCONJ
cblr-2984	130	45	the	the	DET
cblr-2984	130	46	acquiror	acquiror	NOUN
cblr-2984	130	47	should	should	AUX
cblr-2984	130	48	obtain	obtain	VERB
cblr-2984	130	49	the	the	DET
cblr-2984	130	50	stock	stock	NOUN
cblr-2984	130	51	or	or	CCONJ
cblr-2984	130	52	the	the	DET
cblr-2984	130	53	assets	asset	NOUN
cblr-2984	130	54	of	of	ADP
cblr-2984	130	55	the	the	DET
cblr-2984	130	56	target	target	NOUN
cblr-2984	130	57	.	.	PUNCT
cblr-2984	131	1	they	they	PRON
cblr-2984	131	2	must	must	AUX
cblr-2984	131	3	analyze	analyze	VERB
cblr-2984	131	4	,	,	PUNCT
cblr-2984	131	5	from	from	ADP
cblr-2984	131	6	a	a	DET
cblr-2984	131	7	number	number	NOUN
cblr-2984	131	8	of	of	ADP
cblr-2984	131	9	perspectives	perspective	NOUN
cblr-2984	131	10	,	,	PUNCT
cblr-2984	131	11	whether	whether	SCONJ
cblr-2984	131	12	a	a	DET
cblr-2984	131	13	merger	merger	NOUN
cblr-2984	131	14	of	of	ADP
cblr-2984	131	15	the	the	DET
cblr-2984	131	16	target	target	NOUN
cblr-2984	131	17	into	into	ADP
cblr-2984	131	18	the	the	DET
cblr-2984	131	19	acquiror	acquiror	NOUN
cblr-2984	131	20	,	,	PUNCT
cblr-2984	131	21	or	or	CCONJ
cblr-2984	131	22	into	into	ADP
cblr-2984	131	23	a	a	DET
cblr-2984	131	24	subsidiary	subsidiary	NOUN
cblr-2984	131	25	of	of	ADP
cblr-2984	131	26	the	the	DET
cblr-2984	131	27	acquiror	acquiror	NOUN
cblr-2984	131	28	,	,	PUNCT
cblr-2984	131	29	makes	make	VERB
cblr-2984	131	30	more	more	ADJ
cblr-2984	131	31	sense	sense	NOUN
cblr-2984	131	32	.	.	PUNCT
cblr-2984	132	1	one	one	NUM
cblr-2984	132	2	of	of	ADP
cblr-2984	132	3	the	the	DET
cblr-2984	132	4	most	most	ADV
cblr-2984	132	5	important	important	ADJ
cblr-2984	132	6	economic	economic	ADJ
cblr-2984	132	7	decisions	decision	NOUN
cblr-2984	132	8	that	that	PRON
cblr-2984	132	9	they	they	PRON
cblr-2984	132	10	must	must	AUX
cblr-2984	132	11	make	make	VERB
cblr-2984	132	12	is	be	AUX
cblr-2984	132	13	whether	whether	SCONJ
cblr-2984	132	14	the	the	DET
cblr-2984	132	15	combination	combination	NOUN
cblr-2984	132	16	should	should	AUX
cblr-2984	132	17	be	be	AUX
cblr-2984	132	18	structured	structure	VERB
cblr-2984	132	19	as	as	ADP
cblr-2984	132	20	a	a	DET
cblr-2984	132	21	currently	currently	ADV
cblr-2984	132	22	taxable	taxable	ADJ
cblr-2984	132	23	transaction	transaction	NOUN
cblr-2984	132	24	or	or	CCONJ
cblr-2984	132	25	a	a	DET
cblr-2984	132	26	taxdeferred	taxdeferre	VERB
cblr-2984	132	27	reorganization	reorganization	NOUN
cblr-2984	132	28	.	.	PUNCT
cblr-2984	133	1	in	in	ADP
cblr-2984	133	2	tax	tax	NOUN
cblr-2984	133	3	language	language	NOUN
cblr-2984	133	4	,	,	PUNCT
cblr-2984	133	5	an	an	DET
cblr-2984	133	6	acquisitive	acquisitive	ADJ
cblr-2984	133	7	reorganization	reorganization	NOUN
cblr-2984	133	8	is	be	AUX
cblr-2984	133	9	a	a	DET
cblr-2984	133	10	transaction	transaction	NOUN
cblr-2984	133	11	in	in	ADP
cblr-2984	133	12	which	which	PRON
cblr-2984	133	13	an	an	DET
cblr-2984	133	14	acquiror	acquiror	NOUN
cblr-2984	133	15	obtains	obtain	VERB
cblr-2984	133	16	control	control	NOUN
cblr-2984	133	17	over	over	ADP
cblr-2984	133	18	the	the	DET
cblr-2984	133	19	stock	stock	NOUN
cblr-2984	133	20	or	or	CCONJ
cblr-2984	133	21	assets	asset	NOUN
cblr-2984	133	22	of	of	ADP
cblr-2984	133	23	a	a	DET
cblr-2984	133	24	target	target	NOUN
cblr-2984	133	25	and	and	CCONJ
cblr-2984	133	26	the	the	DET
cblr-2984	133	27	shareholders	shareholder	NOUN
cblr-2984	133	28	of	of	ADP
cblr-2984	133	29	the	the	DET
cblr-2984	133	30	target	target	NOUN
cblr-2984	133	31	receive	receive	VERB
cblr-2984	133	32	stock	stock	NOUN
cblr-2984	133	33	of	of	ADP
cblr-2984	133	34	the	the	DET
cblr-2984	133	35	acquiror	acquiror	NOUN
cblr-2984	133	36	(	(	PUNCT
cblr-2984	133	37	or	or	CCONJ
cblr-2984	133	38	of	of	ADP
cblr-2984	133	39	an	an	DET
cblr-2984	133	40	affiliate	affiliate	NOUN
cblr-2984	133	41	of	of	ADP
cblr-2984	133	42	the	the	DET
cblr-2984	133	43	acquiror	acquiror	NOUN
cblr-2984	133	44	)	)	PUNCT
cblr-2984	133	45	in	in	ADP
cblr-2984	133	46	exchange	exchange	NOUN
cblr-2984	133	47	for	for	ADP
cblr-2984	133	48	their	their	PRON
cblr-2984	133	49	target	target	NOUN
cblr-2984	133	50	stock	stock	NOUN
cblr-2984	133	51	.	.	PUNCT
cblr-2984	134	1	3	3	NUM
cblr-2984	134	2	a	a	DET
cblr-2984	134	3	transaction	transaction	NOUN
cblr-2984	134	4	that	that	PRON
cblr-2984	134	5	qualifies	qualify	VERB
cblr-2984	134	6	as	as	ADP
cblr-2984	134	7	a	a	DET
cblr-2984	134	8	reorganization	reorganization	NOUN
cblr-2984	134	9	under	under	ADP
cblr-2984	134	10	the	the	DET
cblr-2984	134	11	tax	tax	NOUN
cblr-2984	134	12	law	law	NOUN
cblr-2984	134	13	can	can	AUX
cblr-2984	134	14	result	result	VERB
cblr-2984	134	15	in	in	ADP
cblr-2984	134	16	especially	especially	ADV
cblr-2984	134	17	favorable	favorable	ADJ
cblr-2984	134	18	tax	tax	NOUN
cblr-2984	134	19	benefits	benefit	NOUN
cblr-2984	134	20	to	to	PART
cblr-2984	134	21	target	target	VERB
cblr-2984	134	22	shareholders	shareholder	NOUN
cblr-2984	134	23	and	and	CCONJ
cblr-2984	134	24	to	to	ADP
cblr-2984	134	25	the	the	DET
cblr-2984	134	26	target	target	NOUN
cblr-2984	134	27	itself.24	itself.24	NOUN
cblr-2984	134	28	'	'	PUNCT
cblr-2984	134	29	for	for	ADP
cblr-2984	134	30	excellent	excellent	ADJ
cblr-2984	134	31	discussions	discussion	NOUN
cblr-2984	134	32	of	of	ADP
cblr-2984	134	33	the	the	DET
cblr-2984	134	34	first	first	ADJ
cblr-2984	134	35	steps	step	NOUN
cblr-2984	134	36	that	that	PRON
cblr-2984	134	37	parties	party	NOUN
cblr-2984	134	38	generally	generally	ADV
cblr-2984	134	39	take	take	VERB
cblr-2984	134	40	to	to	PART
cblr-2984	134	41	effect	effect	VERB
cblr-2984	134	42	a	a	DET
cblr-2984	134	43	corporate	corporate	ADJ
cblr-2984	134	44	merger	merger	NOUN
cblr-2984	134	45	or	or	CCONJ
cblr-2984	134	46	acquisition	acquisition	NOUN
cblr-2984	134	47	,	,	PUNCT
cblr-2984	134	48	see	see	VERB
cblr-2984	134	49	generally	generally	ADV
cblr-2984	134	50	martin	martin	PROPN
cblr-2984	134	51	lipton	lipton	PROPN
cblr-2984	134	52	&	&	CCONJ
cblr-2984	134	53	erica	erica	PROPN
cblr-2984	134	54	h.	h.	PROPN
cblr-2984	134	55	steinberger	steinberger	PROPN
cblr-2984	134	56	,	,	PUNCT
cblr-2984	134	57	takeovers	takeover	NOUN
cblr-2984	134	58	and	and	CCONJ
cblr-2984	134	59	freezeouts	freezeout	NOUN
cblr-2984	134	60	(	(	PUNCT
cblr-2984	134	61	2002	2002	NUM
cblr-2984	134	62	ed	ed	NOUN
cblr-2984	134	63	.	.	PUNCT
cblr-2984	134	64	)	)	PUNCT
cblr-2984	134	65	;	;	PUNCT
cblr-2984	134	66	stephen	stephen	PROPN
cblr-2984	134	67	m.	m.	PROPN
cblr-2984	134	68	bainbridge	bainbridge	PROPN
cblr-2984	134	69	,	,	PUNCT
cblr-2984	134	70	exclusive	exclusive	ADJ
cblr-2984	134	71	merger	merger	NOUN
cblr-2984	134	72	agreements	agreement	NOUN
cblr-2984	134	73	and	and	CCONJ
cblr-2984	134	74	lock	lock	NOUN
cblr-2984	134	75	-	-	PUNCT
cblr-2984	134	76	ups	up	NOUN
cblr-2984	134	77	in	in	ADP
cblr-2984	134	78	negotiated	negotiate	VERB
cblr-2984	134	79	corporate	corporate	ADJ
cblr-2984	134	80	acquisitions	acquisition	NOUN
cblr-2984	134	81	,	,	PUNCT
cblr-2984	134	82	75	75	NUM
cblr-2984	134	83	minn	minn	NOUN
cblr-2984	134	84	.	.	PUNCT
cblr-2984	135	1	l.	l.	PROPN
cblr-2984	135	2	rev	rev	PROPN
cblr-2984	135	3	.	.	PROPN
cblr-2984	136	1	239	239	NUM
cblr-2984	136	2	(	(	PUNCT
cblr-2984	136	3	1990	1990	NUM
cblr-2984	136	4	)	)	PUNCT
cblr-2984	136	5	;	;	PUNCT
cblr-2984	137	1	dennis	dennis	PROPN
cblr-2984	137	2	j.	j.	PROPN
cblr-2984	137	3	block	block	PROPN
cblr-2984	137	4	,	,	PUNCT
cblr-2984	137	5	defensive	defensive	ADJ
cblr-2984	137	6	measures	measure	NOUN
cblr-2984	137	7	in	in	ADP
cblr-2984	137	8	anticipation	anticipation	NOUN
cblr-2984	137	9	of	of	ADP
cblr-2984	137	10	and	and	CCONJ
cblr-2984	137	11	in	in	ADP
cblr-2984	137	12	response	response	NOUN
cblr-2984	137	13	to	to	ADP
cblr-2984	137	14	unsolicited	unsolicited	ADJ
cblr-2984	137	15	takeover	takeover	NOUN
cblr-2984	137	16	proposals	proposal	NOUN
cblr-2984	137	17	,	,	PUNCT
cblr-2984	137	18	51	51	NUM
cblr-2984	137	19	u.	u.	PROPN
cblr-2984	137	20	miami	miami	PROPN
cblr-2984	137	21	l.	l.	PROPN
cblr-2984	137	22	rev	rev	PROPN
cblr-2984	137	23	.	.	PROPN
cblr-2984	137	24	623	623	NUM
cblr-2984	137	25	(	(	PUNCT
cblr-2984	137	26	1997	1997	NUM
cblr-2984	137	27	)	)	PUNCT
cblr-2984	137	28	.	.	PUNCT
cblr-2984	138	1	2	2	NUM
cblr-2984	138	2	the	the	DET
cblr-2984	138	3	reorganization	reorganization	NOUN
cblr-2984	138	4	provisions	provision	NOUN
cblr-2984	138	5	of	of	ADP
cblr-2984	138	6	the	the	DET
cblr-2984	138	7	code	code	NOUN
cblr-2984	138	8	are	be	AUX
cblr-2984	138	9	contained	contain	VERB
cblr-2984	138	10	in	in	ADP
cblr-2984	138	11	i.r.c	i.r.c	NOUN
cblr-2984	138	12	.	.	PUNCT
cblr-2984	139	1	§	§	PROPN
cblr-2984	139	2	368(a	368(a	PROPN
cblr-2984	139	3	)	)	PUNCT
cblr-2984	139	4	(	(	PUNCT
cblr-2984	139	5	2005	2005	NUM
cblr-2984	139	6	)	)	PUNCT
cblr-2984	139	7	.	.	PUNCT
cblr-2984	140	1	the	the	DET
cblr-2984	140	2	term	term	NOUN
cblr-2984	140	3	"	"	PUNCT
cblr-2984	140	4	reorganization	reorganization	NOUN
cblr-2984	140	5	"	"	PUNCT
cblr-2984	140	6	has	have	VERB
cblr-2984	140	7	a	a	DET
cblr-2984	140	8	different	different	ADJ
cblr-2984	140	9	meaning	meaning	NOUN
cblr-2984	140	10	in	in	ADP
cblr-2984	140	11	tax	tax	NOUN
cblr-2984	140	12	language	language	NOUN
cblr-2984	140	13	than	than	SCONJ
cblr-2984	140	14	it	it	PRON
cblr-2984	140	15	does	do	AUX
cblr-2984	140	16	in	in	ADP
cblr-2984	140	17	other	other	ADJ
cblr-2984	140	18	contexts	contexts	NOUN
cblr-2984	140	19	.	.	PUNCT
cblr-2984	141	1	to	to	ADP
cblr-2984	141	2	non	non	ADJ
cblr-2984	141	3	-	-	ADJ
cblr-2984	141	4	tax	tax	ADJ
cblr-2984	141	5	specialists	specialist	NOUN
cblr-2984	141	6	,	,	PUNCT
cblr-2984	141	7	a	a	DET
cblr-2984	141	8	"	"	PUNCT
cblr-2984	141	9	reorganization	reorganization	NOUN
cblr-2984	141	10	"	"	PUNCT
cblr-2984	141	11	may	may	AUX
cblr-2984	141	12	refer	refer	VERB
cblr-2984	141	13	solely	solely	ADV
cblr-2984	141	14	to	to	ADP
cblr-2984	141	15	a	a	DET
cblr-2984	141	16	bankruptcy	bankruptcy	NOUN
cblr-2984	141	17	restructuring	restructuring	NOUN
cblr-2984	141	18	.	.	PUNCT
cblr-2984	142	1	however	however	ADV
cblr-2984	142	2	,	,	PUNCT
cblr-2984	142	3	in	in	ADP
cblr-2984	142	4	tax	tax	NOUN
cblr-2984	142	5	language	language	NOUN
cblr-2984	142	6	,	,	PUNCT
cblr-2984	142	7	a	a	DET
cblr-2984	142	8	reorganization	reorganization	NOUN
cblr-2984	142	9	is	be	AUX
cblr-2984	142	10	a	a	DET
cblr-2984	142	11	much	much	ADV
cblr-2984	142	12	broader	broad	ADJ
cblr-2984	142	13	concept	concept	NOUN
cblr-2984	142	14	,	,	PUNCT
cblr-2984	142	15	referring	refer	VERB
cblr-2984	142	16	to	to	ADP
cblr-2984	142	17	mergers	merger	NOUN
cblr-2984	142	18	,	,	PUNCT
cblr-2984	142	19	consolidations	consolidation	NOUN
cblr-2984	142	20	,	,	PUNCT
cblr-2984	142	21	recapitalizations	recapitalization	NOUN
cblr-2984	142	22	,	,	PUNCT
cblr-2984	142	23	divisions	division	NOUN
cblr-2984	142	24	,	,	PUNCT
cblr-2984	142	25	asset	asset	NOUN
cblr-2984	142	26	or	or	CCONJ
cblr-2984	142	27	stock	stock	NOUN
cblr-2984	142	28	acquisitions	acquisition	NOUN
cblr-2984	142	29	,	,	PUNCT
cblr-2984	142	30	and	and	CCONJ
cblr-2984	142	31	other	other	ADJ
cblr-2984	142	32	corporate	corporate	ADJ
cblr-2984	142	33	transactions	transaction	NOUN
cblr-2984	142	34	.	.	PUNCT
cblr-2984	143	1	24	24	NUM
cblr-2984	143	2	assuming	assume	VERB
cblr-2984	143	3	,	,	PUNCT
cblr-2984	143	4	of	of	ADP
cblr-2984	143	5	course	course	NOUN
cblr-2984	143	6	,	,	PUNCT
cblr-2984	143	7	that	that	SCONJ
cblr-2984	143	8	the	the	DET
cblr-2984	143	9	parties	party	NOUN
cblr-2984	143	10	do	do	AUX
cblr-2984	143	11	not	not	PART
cblr-2984	143	12	desire	desire	VERB
cblr-2984	143	13	to	to	PART
cblr-2984	143	14	recognize	recognize	VERB
cblr-2984	143	15	taxable	taxable	ADJ
cblr-2984	143	16	losses	loss	NOUN
cblr-2984	143	17	currently	currently	ADV
cblr-2984	143	18	.	.	PUNCT
cblr-2984	144	1	in	in	ADP
cblr-2984	144	2	a	a	DET
cblr-2984	144	3	reorganization	reorganization	NOUN
cblr-2984	144	4	,	,	PUNCT
cblr-2984	144	5	a	a	DET
cblr-2984	144	6	target	target	NOUN
cblr-2984	144	7	is	be	AUX
cblr-2984	144	8	not	not	PART
cblr-2984	144	9	entitled	entitle	VERB
cblr-2984	144	10	to	to	PART
cblr-2984	144	11	recognize	recognize	VERB
cblr-2984	144	12	a	a	DET
cblr-2984	144	13	loss	loss	NOUN
cblr-2984	144	14	currently	currently	ADV
cblr-2984	144	15	if	if	SCONJ
cblr-2984	144	16	it	it	PRON
cblr-2984	144	17	exchanges	exchange	VERB
cblr-2984	144	18	property	property	NOUN
cblr-2984	144	19	under	under	ADP
cblr-2984	144	20	a	a	DET
cblr-2984	144	21	plan	plan	NOUN
cblr-2984	144	22	of	of	ADP
cblr-2984	144	23	reorganization	reorganization	NOUN
cblr-2984	144	24	for	for	ADP
cblr-2984	144	25	stock	stock	NOUN
cblr-2984	144	26	,	,	PUNCT
cblr-2984	144	27	securities	security	NOUN
cblr-2984	144	28	,	,	PUNCT
cblr-2984	144	29	or	or	CCONJ
cblr-2984	144	30	property	property	NOUN
cblr-2984	144	31	of	of	ADP
cblr-2984	144	32	another	another	DET
cblr-2984	144	33	corporation	corporation	NOUN
cblr-2984	144	34	that	that	PRON
cblr-2984	144	35	is	be	AUX
cblr-2984	144	36	a	a	DET
cblr-2984	144	37	party	party	NOUN
cblr-2984	144	38	to	to	ADP
cblr-2984	144	39	the	the	DET
cblr-2984	144	40	reorganization	reorganization	NOUN
cblr-2984	144	41	.	.	PUNCT
cblr-2984	145	1	i.r.c	i.r.c	NOUN
cblr-2984	145	2	.	.	PUNCT
cblr-2984	146	1	§	§	PROPN
cblr-2984	146	2	361(a	361(a	PROPN
cblr-2984	146	3	)	)	PUNCT
cblr-2984	146	4	(	(	PUNCT
cblr-2984	146	5	2005	2005	NUM
cblr-2984	146	6	)	)	PUNCT
cblr-2984	146	7	.	.	PUNCT
cblr-2984	147	1	target	target	VERB
cblr-2984	147	2	no	no	INTJ
cblr-2984	147	3	.	.	NOUN
cblr-2984	148	1	1:11	1:11	NUM
cblr-2984	148	2	confron7ing	confron7e	VERB
cblr-2984	148	3	continuity	continuity	NOUN
cblr-2984	148	4	columbia	columbia	PROPN
cblr-2984	148	5	business	business	NOUN
cblr-2984	148	6	law	law	PROPN
cblr-2984	148	7	review	review	NOUN
cblr-2984	148	8	at	at	ADP
cblr-2984	148	9	the	the	DET
cblr-2984	148	10	shareholder	shareholder	NOUN
cblr-2984	148	11	level	level	NOUN
cblr-2984	148	12	,	,	PUNCT
cblr-2984	148	13	a	a	DET
cblr-2984	148	14	target	target	NOUN
cblr-2984	148	15	shareholder	shareholder	NOUN
cblr-2984	148	16	does	do	AUX
cblr-2984	148	17	not	not	PART
cblr-2984	148	18	recognize	recognize	VERB
cblr-2984	148	19	gain	gain	NOUN
cblr-2984	148	20	or	or	CCONJ
cblr-2984	148	21	loss	loss	NOUN
cblr-2984	148	22	currently	currently	ADV
cblr-2984	148	23	in	in	ADP
cblr-2984	148	24	a	a	DET
cblr-2984	148	25	reorganization	reorganization	NOUN
cblr-2984	148	26	if	if	SCONJ
cblr-2984	148	27	it	it	PRON
cblr-2984	148	28	receives	receive	VERB
cblr-2984	148	29	solely	solely	ADV
cblr-2984	148	30	acquiror	acquiror	NOUN
cblr-2984	148	31	stock	stock	NOUN
cblr-2984	148	32	in	in	ADP
cblr-2984	148	33	exchange	exchange	NOUN
cblr-2984	148	34	for	for	ADP
cblr-2984	148	35	its	its	PRON
cblr-2984	148	36	target	target	NOUN
cblr-2984	148	37	stock.25	stock.25	NOUN
cblr-2984	148	38	rather	rather	ADV
cblr-2984	148	39	,	,	PUNCT
cblr-2984	148	40	the	the	DET
cblr-2984	148	41	gain	gain	NOUN
cblr-2984	148	42	or	or	CCONJ
cblr-2984	148	43	loss	loss	NOUN
cblr-2984	148	44	realized	realize	VERB
cblr-2984	148	45	is	be	AUX
cblr-2984	148	46	deferred	defer	VERB
cblr-2984	148	47	until	until	SCONJ
cblr-2984	148	48	the	the	DET
cblr-2984	148	49	target	target	NOUN
cblr-2984	148	50	shareholder	shareholder	NOUN
cblr-2984	148	51	disposes	dispose	VERB
cblr-2984	148	52	of	of	ADP
cblr-2984	148	53	the	the	DET
cblr-2984	148	54	acquiror	acquiror	NOUN
cblr-2984	148	55	stock	stock	NOUN
cblr-2984	148	56	received	receive	VERB
cblr-2984	148	57	in	in	ADP
cblr-2984	148	58	the	the	DET
cblr-2984	148	59	reorganization	reorganization	NOUN
cblr-2984	148	60	.	.	PUNCT
cblr-2984	149	1	if	if	SCONJ
cblr-2984	149	2	the	the	DET
cblr-2984	149	3	target	target	NOUN
cblr-2984	149	4	shareholder	shareholder	NOUN
cblr-2984	149	5	also	also	ADV
cblr-2984	149	6	receives	receive	VERB
cblr-2984	149	7	cash	cash	NOUN
cblr-2984	149	8	or	or	CCONJ
cblr-2984	149	9	other	other	ADJ
cblr-2984	149	10	property	property	NOUN
cblr-2984	149	11	(	(	PUNCT
cblr-2984	149	12	referred	refer	VERB
cblr-2984	149	13	to	to	ADP
cblr-2984	149	14	as	as	ADP
cblr-2984	149	15	"	"	PUNCT
cblr-2984	149	16	boot	boot	NOUN
cblr-2984	149	17	"	"	PUNCT
cblr-2984	149	18	)	)	PUNCT
cblr-2984	149	19	from	from	ADP
cblr-2984	149	20	the	the	DET
cblr-2984	149	21	acquiror	acquiror	NOUN
cblr-2984	149	22	,	,	PUNCT
cblr-2984	149	23	then	then	ADV
cblr-2984	149	24	the	the	DET
cblr-2984	149	25	shareholder	shareholder	NOUN
cblr-2984	149	26	is	be	AUX
cblr-2984	149	27	required	require	VERB
cblr-2984	149	28	to	to	PART
cblr-2984	149	29	recognize	recognize	VERB
cblr-2984	149	30	taxable	taxable	ADJ
cblr-2984	149	31	gain	gain	NOUN
cblr-2984	149	32	at	at	ADP
cblr-2984	149	33	the	the	DET
cblr-2984	149	34	time	time	NOUN
cblr-2984	149	35	of	of	ADP
cblr-2984	149	36	the	the	DET
cblr-2984	149	37	transaction	transaction	NOUN
cblr-2984	149	38	,	,	PUNCT
cblr-2984	149	39	but	but	CCONJ
cblr-2984	149	40	only	only	ADV
cblr-2984	149	41	to	to	ADP
cblr-2984	149	42	the	the	DET
cblr-2984	149	43	extent	extent	NOUN
cblr-2984	149	44	of	of	ADP
cblr-2984	149	45	the	the	DET
cblr-2984	149	46	fair	fair	ADJ
cblr-2984	149	47	market	market	NOUN
cblr-2984	149	48	value	value	NOUN
cblr-2984	149	49	of	of	ADP
cblr-2984	149	50	the	the	DET
cblr-2984	149	51	boot	boot	NOUN
cblr-2984	149	52	received.26	received.26	ADJ
cblr-2984	149	53	at	at	ADP
cblr-2984	149	54	the	the	DET
cblr-2984	149	55	corporate	corporate	ADJ
cblr-2984	149	56	level	level	NOUN
cblr-2984	149	57	,	,	PUNCT
cblr-2984	149	58	the	the	DET
cblr-2984	149	59	target	target	NOUN
cblr-2984	149	60	does	do	AUX
cblr-2984	149	61	not	not	PART
cblr-2984	149	62	recognize	recognize	VERB
cblr-2984	149	63	gain	gain	NOUN
cblr-2984	149	64	or	or	CCONJ
cblr-2984	149	65	loss	loss	NOUN
cblr-2984	149	66	on	on	ADP
cblr-2984	149	67	the	the	DET
cblr-2984	149	68	transfer	transfer	NOUN
cblr-2984	149	69	of	of	ADP
cblr-2984	149	70	its	its	PRON
cblr-2984	149	71	assets	asset	NOUN
cblr-2984	149	72	to	to	ADP
cblr-2984	149	73	the	the	DET
cblr-2984	149	74	acquiror	acquiror	NOUN
cblr-2984	149	75	or	or	CCONJ
cblr-2984	149	76	on	on	ADP
cblr-2984	149	77	the	the	DET
cblr-2984	149	78	receipt	receipt	NOUN
cblr-2984	149	79	of	of	ADP
cblr-2984	149	80	acquiror	acquiror	NOUN
cblr-2984	149	81	stock	stock	NOUN
cblr-2984	149	82	or	or	CCONJ
cblr-2984	149	83	other	other	ADJ
cblr-2984	149	84	property	property	NOUN
cblr-2984	149	85	that	that	PRON
cblr-2984	149	86	it	it	PRON
cblr-2984	149	87	immediately	immediately	ADV
cblr-2984	149	88	distributes	distribute	VERB
cblr-2984	149	89	to	to	ADP
cblr-2984	149	90	its	its	PRON
cblr-2984	149	91	own	own	ADJ
cblr-2984	149	92	shareholders.27	shareholders.27	PROPN
cblr-2984	149	93	if	if	SCONJ
cblr-2984	149	94	a	a	DET
cblr-2984	149	95	forward	forward	ADJ
cblr-2984	149	96	merger	merger	NOUN
cblr-2984	149	97	fails	fail	VERB
cblr-2984	149	98	to	to	PART
cblr-2984	149	99	qualify	qualify	VERB
cblr-2984	149	100	as	as	ADP
cblr-2984	149	101	a	a	DET
cblr-2984	149	102	reorganization	reorganization	NOUN
cblr-2984	149	103	,	,	PUNCT
cblr-2984	149	104	current	current	ADJ
cblr-2984	149	105	taxation	taxation	NOUN
cblr-2984	149	106	results	result	NOUN
cblr-2984	149	107	at	at	ADP
cblr-2984	149	108	both	both	CCONJ
cblr-2984	149	109	the	the	DET
cblr-2984	149	110	shareholder	shareholder	NOUN
cblr-2984	149	111	and	and	CCONJ
cblr-2984	149	112	corporate	corporate	ADJ
cblr-2984	149	113	levels.2	levels.2	ADJ
cblr-2984	149	114	"	"	PUNCT
cblr-2984	149	115	a.	a.	NOUN
cblr-2984	149	116	overview	overview	NOUN
cblr-2984	149	117	of	of	ADP
cblr-2984	149	118	the	the	DET
cblr-2984	149	119	reorganization	reorganization	NOUN
cblr-2984	149	120	traditions	tradition	NOUN
cblr-2984	149	121	with	with	ADP
cblr-2984	149	122	certain	certain	ADJ
cblr-2984	149	123	exceptions	exception	NOUN
cblr-2984	149	124	,	,	PUNCT
cblr-2984	149	125	acquisitive	acquisitive	ADJ
cblr-2984	149	126	reorganizations	reorganization	NOUN
cblr-2984	149	127	are	be	AUX
cblr-2984	149	128	subject	subject	ADJ
cblr-2984	149	129	to	to	ADP
cblr-2984	149	130	three	three	NUM
cblr-2984	149	131	overarching	overarching	ADJ
cblr-2984	149	132	traditions	tradition	NOUN
cblr-2984	149	133	,	,	PUNCT
cblr-2984	149	134	which	which	PRON
cblr-2984	149	135	are	be	AUX
cblr-2984	149	136	discussed	discuss	VERB
cblr-2984	149	137	separately	separately	ADV
cblr-2984	149	138	below	below	ADV
cblr-2984	149	139	:	:	PUNCT
cblr-2984	149	140	the	the	DET
cblr-2984	149	141	continuity	continuity	NOUN
cblr-2984	149	142	of	of	ADP
cblr-2984	149	143	interest	interest	NOUN
cblr-2984	149	144	,	,	PUNCT
cblr-2984	149	145	the	the	DET
cblr-2984	149	146	continuity	continuity	NOUN
cblr-2984	149	147	of	of	ADP
cblr-2984	149	148	business	business	NOUN
cblr-2984	149	149	enterprise	enterprise	NOUN
cblr-2984	149	150	,	,	PUNCT
cblr-2984	149	151	and	and	CCONJ
cblr-2984	149	152	the	the	DET
cblr-2984	149	153	business	business	NOUN
cblr-2984	149	154	purpose	purpose	NOUN
cblr-2984	149	155	doctrines	doctrine	NOUN
cblr-2984	149	156	.	.	PUNCT
cblr-2984	150	1	shareholders	shareholder	NOUN
cblr-2984	150	2	also	also	ADV
cblr-2984	150	3	will	will	AUX
cblr-2984	150	4	not	not	PART
cblr-2984	150	5	be	be	AUX
cblr-2984	150	6	allowed	allow	VERB
cblr-2984	150	7	to	to	PART
cblr-2984	150	8	recognize	recognize	VERB
cblr-2984	150	9	a	a	DET
cblr-2984	150	10	loss	loss	NOUN
cblr-2984	150	11	currently	currently	ADV
cblr-2984	150	12	if	if	SCONJ
cblr-2984	150	13	they	they	PRON
cblr-2984	150	14	exchange	exchange	VERB
cblr-2984	150	15	target	target	NOUN
cblr-2984	150	16	stock	stock	NOUN
cblr-2984	150	17	or	or	CCONJ
cblr-2984	150	18	securities	security	NOUN
cblr-2984	150	19	for	for	ADP
cblr-2984	150	20	acquiror	acquiror	NOUN
cblr-2984	150	21	stock	stock	NOUN
cblr-2984	150	22	or	or	CCONJ
cblr-2984	150	23	securities	security	NOUN
cblr-2984	150	24	pursuant	pursuant	ADJ
cblr-2984	150	25	to	to	ADP
cblr-2984	150	26	a	a	DET
cblr-2984	150	27	plan	plan	NOUN
cblr-2984	150	28	of	of	ADP
cblr-2984	150	29	reorganization	reorganization	NOUN
cblr-2984	150	30	.	.	PUNCT
cblr-2984	151	1	i.r.c	i.r.c	NOUN
cblr-2984	151	2	.	.	PUNCT
cblr-2984	152	1	§	§	PROPN
cblr-2984	152	2	354(a	354(a	PROPN
cblr-2984	152	3	)	)	PUNCT
cblr-2984	152	4	(	(	PUNCT
cblr-2984	152	5	2005	2005	NUM
cblr-2984	152	6	)	)	PUNCT
cblr-2984	152	7	.	.	PUNCT
cblr-2984	153	1	25	25	NUM
cblr-2984	153	2	i.r.c	i.r.c	NOUN
cblr-2984	153	3	.	.	PUNCT
cblr-2984	154	1	§	§	PROPN
cblr-2984	154	2	354(a	354(a	PROPN
cblr-2984	154	3	)	)	PUNCT
cblr-2984	154	4	(	(	PUNCT
cblr-2984	154	5	2005	2005	NUM
cblr-2984	154	6	)	)	PUNCT
cblr-2984	154	7	.	.	PUNCT
cblr-2984	155	1	26	26	NUM
cblr-2984	156	1	i	i	PRON
cblr-2984	156	2	d.	d.	PROPN
cblr-2984	156	3	§	§	PROPN
cblr-2984	156	4	356(a	356(a	PROPN
cblr-2984	156	5	)	)	PUNCT
cblr-2984	156	6	.	.	PUNCT
cblr-2984	157	1	27	27	NUM
cblr-2984	158	1	i	i	PRON
cblr-2984	158	2	d.	d.	PROPN
cblr-2984	158	3	§	§	PROPN
cblr-2984	158	4	§	§	PROPN
cblr-2984	158	5	354(a)(1	354(a)(1	NOUN
cblr-2984	158	6	)	)	PUNCT
cblr-2984	158	7	,	,	PUNCT
cblr-2984	158	8	361(a	361(a	NUM
cblr-2984	158	9	)	)	PUNCT
cblr-2984	158	10	.	.	PUNCT
cblr-2984	159	1	28	28	NUM
cblr-2984	159	2	a	a	DET
cblr-2984	159	3	"	"	PUNCT
cblr-2984	159	4	forward	forward	ADJ
cblr-2984	159	5	"	"	PUNCT
cblr-2984	159	6	merger	merger	NOUN
cblr-2984	159	7	refers	refer	VERB
cblr-2984	159	8	to	to	ADP
cblr-2984	159	9	a	a	DET
cblr-2984	159	10	merger	merger	NOUN
cblr-2984	159	11	of	of	ADP
cblr-2984	159	12	a	a	DET
cblr-2984	159	13	target	target	NOUN
cblr-2984	159	14	into	into	ADP
cblr-2984	159	15	the	the	DET
cblr-2984	159	16	acquiror	acquiror	NOUN
cblr-2984	159	17	or	or	CCONJ
cblr-2984	159	18	a	a	DET
cblr-2984	159	19	subsidiary	subsidiary	NOUN
cblr-2984	159	20	of	of	ADP
cblr-2984	159	21	the	the	DET
cblr-2984	159	22	acquiror	acquiror	NOUN
cblr-2984	159	23	,	,	PUNCT
cblr-2984	159	24	with	with	ADP
cblr-2984	159	25	the	the	DET
cblr-2984	159	26	acquiror	acquiror	NOUN
cblr-2984	159	27	,	,	PUNCT
cblr-2984	159	28	or	or	CCONJ
cblr-2984	159	29	the	the	DET
cblr-2984	159	30	subsidiary	subsidiary	NOUN
cblr-2984	159	31	of	of	ADP
cblr-2984	159	32	the	the	DET
cblr-2984	159	33	acquiror	acquiror	NOUN
cblr-2984	159	34	,	,	PUNCT
cblr-2984	159	35	surviving	survive	VERB
cblr-2984	159	36	the	the	DET
cblr-2984	159	37	merger	merger	NOUN
cblr-2984	159	38	.	.	PUNCT
cblr-2984	160	1	the	the	DET
cblr-2984	160	2	double	double	ADJ
cblr-2984	160	3	incidence	incidence	NOUN
cblr-2984	160	4	of	of	ADP
cblr-2984	160	5	taxation	taxation	NOUN
cblr-2984	160	6	results	result	NOUN
cblr-2984	160	7	from	from	ADP
cblr-2984	160	8	the	the	DET
cblr-2984	160	9	classical	classical	ADJ
cblr-2984	160	10	model	model	NOUN
cblr-2984	160	11	of	of	ADP
cblr-2984	160	12	the	the	DET
cblr-2984	160	13	u.s	u.s	PROPN
cblr-2984	160	14	.	.	PROPN
cblr-2984	160	15	corporate	corporate	ADJ
cblr-2984	160	16	tax	tax	NOUN
cblr-2984	160	17	system	system	NOUN
cblr-2984	160	18	.	.	PUNCT
cblr-2984	161	1	in	in	ADP
cblr-2984	161	2	this	this	DET
cblr-2984	161	3	model	model	NOUN
cblr-2984	161	4	,	,	PUNCT
cblr-2984	161	5	corporations	corporation	NOUN
cblr-2984	161	6	and	and	CCONJ
cblr-2984	161	7	their	their	PRON
cblr-2984	161	8	shareholders	shareholder	NOUN
cblr-2984	161	9	are	be	AUX
cblr-2984	161	10	treated	treat	VERB
cblr-2984	161	11	as	as	ADP
cblr-2984	161	12	separate	separate	ADJ
cblr-2984	161	13	persons	person	NOUN
cblr-2984	161	14	(	(	PUNCT
cblr-2984	161	15	unless	unless	SCONJ
cblr-2984	161	16	an	an	DET
cblr-2984	161	17	election	election	NOUN
cblr-2984	161	18	to	to	PART
cblr-2984	161	19	disregard	disregard	VERB
cblr-2984	161	20	the	the	DET
cblr-2984	161	21	separate	separate	ADJ
cblr-2984	161	22	existence	existence	NOUN
cblr-2984	161	23	of	of	ADP
cblr-2984	161	24	the	the	DET
cblr-2984	161	25	corporation	corporation	NOUN
cblr-2984	161	26	is	be	AUX
cblr-2984	161	27	available	available	ADJ
cblr-2984	161	28	and	and	CCONJ
cblr-2984	161	29	exercised	exercise	VERB
cblr-2984	161	30	)	)	PUNCT
cblr-2984	161	31	.	.	PUNCT
cblr-2984	162	1	consequently	consequently	ADV
cblr-2984	162	2	,	,	PUNCT
cblr-2984	162	3	in	in	ADP
cblr-2984	162	4	a	a	DET
cblr-2984	162	5	failed	fail	VERB
cblr-2984	162	6	corporate	corporate	ADJ
cblr-2984	162	7	reorganization	reorganization	NOUN
cblr-2984	162	8	,	,	PUNCT
cblr-2984	162	9	both	both	CCONJ
cblr-2984	162	10	the	the	DET
cblr-2984	162	11	target	target	NOUN
cblr-2984	162	12	and	and	CCONJ
cblr-2984	162	13	its	its	PRON
cblr-2984	162	14	shareholders	shareholder	NOUN
cblr-2984	162	15	are	be	AUX
cblr-2984	162	16	subject	subject	ADJ
cblr-2984	162	17	to	to	ADP
cblr-2984	162	18	current	current	ADJ
cblr-2984	162	19	taxation	taxation	NOUN
cblr-2984	162	20	.	.	PUNCT
cblr-2984	163	1	[	[	X
cblr-2984	163	2	vol	vol	NOUN
cblr-2984	163	3	.	.	PUNCT
cblr-2984	163	4	2006	2006	NUM
cblr-2984	163	5	confronting	confront	VERB
cblr-2984	163	6	continuity	continuity	NOUN
cblr-2984	163	7	1	1	NUM
cblr-2984	163	8	.	.	PUNCT
cblr-2984	164	1	the	the	DET
cblr-2984	164	2	continuity	continuity	NOUN
cblr-2984	164	3	of	of	ADP
cblr-2984	164	4	interest	interest	NOUN
cblr-2984	164	5	doctrine	doctrine	NOUN
cblr-2984	164	6	the	the	DET
cblr-2984	164	7	continuity	continuity	NOUN
cblr-2984	164	8	of	of	ADP
cblr-2984	164	9	interest	interest	NOUN
cblr-2984	164	10	doctrine	doctrine	NOUN
cblr-2984	164	11	is	be	AUX
cblr-2984	164	12	the	the	DET
cblr-2984	164	13	key	key	ADJ
cblr-2984	164	14	determinant	determinant	NOUN
cblr-2984	164	15	of	of	ADP
cblr-2984	164	16	a	a	DET
cblr-2984	164	17	merger	merger	NOUN
cblr-2984	164	18	's	's	PART
cblr-2984	164	19	qualification	qualification	NOUN
cblr-2984	164	20	as	as	ADP
cblr-2984	164	21	a	a	DET
cblr-2984	164	22	reorganization	reorganization	NOUN
cblr-2984	164	23	.	.	PUNCT
cblr-2984	165	1	the	the	DET
cblr-2984	165	2	doctrine	doctrine	NOUN
cblr-2984	165	3	provides	provide	VERB
cblr-2984	165	4	that	that	SCONJ
cblr-2984	165	5	target	target	NOUN
cblr-2984	165	6	shareholders	shareholder	NOUN
cblr-2984	165	7	must	must	AUX
cblr-2984	165	8	receive	receive	VERB
cblr-2984	165	9	a	a	DET
cblr-2984	165	10	definite	definite	ADJ
cblr-2984	165	11	,	,	PUNCT
cblr-2984	165	12	material	material	NOUN
cblr-2984	165	13	,	,	PUNCT
cblr-2984	165	14	and	and	CCONJ
cblr-2984	165	15	substantial	substantial	ADJ
cblr-2984	165	16	proprietary	proprietary	ADJ
cblr-2984	165	17	interest	interest	NOUN
cblr-2984	165	18	in	in	ADP
cblr-2984	165	19	the	the	DET
cblr-2984	165	20	acquiror	acquiror	NOUN
cblr-2984	165	21	in	in	ADP
cblr-2984	165	22	exchange	exchange	NOUN
cblr-2984	165	23	for	for	ADP
cblr-2984	165	24	their	their	PRON
cblr-2984	165	25	target	target	NOUN
cblr-2984	165	26	shares	share	NOUN
cblr-2984	165	27	in	in	ADP
cblr-2984	165	28	order	order	NOUN
cblr-2984	165	29	for	for	ADP
cblr-2984	165	30	a	a	DET
cblr-2984	165	31	merger	merger	NOUN
cblr-2984	165	32	to	to	PART
cblr-2984	165	33	qualify	qualify	VERB
cblr-2984	165	34	as	as	ADP
cblr-2984	165	35	a	a	DET
cblr-2984	165	36	reorganization.29	reorganization.29	NOUN
cblr-2984	165	37	in	in	ADP
cblr-2984	165	38	determining	determine	VERB
cblr-2984	165	39	whether	whether	SCONJ
cblr-2984	165	40	an	an	DET
cblr-2984	165	41	acquiror	acquiror	NOUN
cblr-2984	165	42	delivers	deliver	VERB
cblr-2984	165	43	this	this	DET
cblr-2984	165	44	type	type	NOUN
cblr-2984	165	45	of	of	ADP
cblr-2984	165	46	interest	interest	NOUN
cblr-2984	165	47	to	to	ADP
cblr-2984	165	48	the	the	DET
cblr-2984	165	49	target	target	NOUN
cblr-2984	165	50	shareholders	shareholder	NOUN
cblr-2984	165	51	,	,	PUNCT
cblr-2984	165	52	the	the	DET
cblr-2984	165	53	continuity	continuity	NOUN
cblr-2984	165	54	of	of	ADP
cblr-2984	165	55	interest	interest	NOUN
cblr-2984	165	56	doctrine	doctrine	NOUN
cblr-2984	165	57	considers	consider	VERB
cblr-2984	165	58	the	the	DET
cblr-2984	165	59	aggregate	aggregate	ADJ
cblr-2984	165	60	amount	amount	NOUN
cblr-2984	165	61	of	of	ADP
cblr-2984	165	62	acquiror	acquiror	NOUN
cblr-2984	165	63	stock	stock	NOUN
cblr-2984	165	64	that	that	PRON
cblr-2984	165	65	the	the	DET
cblr-2984	165	66	target	target	NOUN
cblr-2984	165	67	shareholders	shareholder	NOUN
cblr-2984	165	68	receive	receive	VERB
cblr-2984	165	69	in	in	ADP
cblr-2984	165	70	a	a	DET
cblr-2984	165	71	reorganization	reorganization	NOUN
cblr-2984	165	72	.	.	PUNCT
cblr-2984	166	1	°	°	NUM
cblr-2984	167	1	only	only	ADV
cblr-2984	167	2	acquiror	acquiror	NOUN
cblr-2984	167	3	stock	stock	NOUN
cblr-2984	167	4	is	be	AUX
cblr-2984	167	5	respected	respect	VERB
cblr-2984	167	6	as	as	ADP
cblr-2984	167	7	a	a	DET
cblr-2984	167	8	sufficient	sufficient	ADJ
cblr-2984	167	9	continuing	continue	VERB
cblr-2984	167	10	proprietary	proprietary	ADJ
cblr-2984	167	11	interest	interest	NOUN
cblr-2984	167	12	in	in	ADP
cblr-2984	167	13	the	the	DET
cblr-2984	167	14	acquiror	acquiror	NOUN
cblr-2984	167	15	1	1	NUM
cblr-2984	167	16	under	under	ADP
cblr-2984	167	17	the	the	DET
cblr-2984	167	18	continuity	continuity	NOUN
cblr-2984	167	19	of	of	ADP
cblr-2984	167	20	interest	interest	NOUN
cblr-2984	167	21	doctrine	doctrine	NOUN
cblr-2984	167	22	,	,	PUNCT
cblr-2984	167	23	as	as	SCONJ
cblr-2984	167	24	currently	currently	ADV
cblr-2984	167	25	applied	apply	VERB
cblr-2984	167	26	by	by	ADP
cblr-2984	167	27	the	the	DET
cblr-2984	167	28	treasury	treasury	PROPN
cblr-2984	167	29	and	and	CCONJ
cblr-2984	167	30	the	the	DET
cblr-2984	167	31	irs	irs	PROPN
cblr-2984	167	32	,	,	PUNCT
cblr-2984	167	33	an	an	DET
cblr-2984	167	34	acquiror	acquiror	NOUN
cblr-2984	167	35	in	in	ADP
cblr-2984	167	36	a	a	DET
cblr-2984	167	37	merger	merger	NOUN
cblr-2984	167	38	that	that	PRON
cblr-2984	167	39	qualifies	qualify	VERB
cblr-2984	167	40	as	as	ADP
cblr-2984	167	41	a	a	DET
cblr-2984	167	42	reorganization	reorganization	NOUN
cblr-2984	167	43	must	must	AUX
cblr-2984	167	44	pay	pay	VERB
cblr-2984	167	45	target	target	NOUN
cblr-2984	167	46	shareholders	shareholder	NOUN
cblr-2984	167	47	aggregate	aggregate	ADJ
cblr-2984	167	48	merger	merger	NOUN
cblr-2984	167	49	consideration	consideration	NOUN
cblr-2984	167	50	consisting	consist	VERB
cblr-2984	167	51	of	of	ADP
cblr-2984	167	52	at	at	ADV
cblr-2984	167	53	least	least	ADV
cblr-2984	167	54	40	40	NUM
cblr-2984	167	55	percent	percent	NOUN
cblr-2984	167	56	acquiror	acquiror	NOUN
cblr-2984	167	57	stock.32	stock.32	NOUN
cblr-2984	167	58	for	for	ADP
cblr-2984	167	59	example	example	NOUN
cblr-2984	167	60	,	,	PUNCT
cblr-2984	167	61	if	if	SCONJ
cblr-2984	167	62	an	an	DET
cblr-2984	167	63	acquiror	acquiror	NOUN
cblr-2984	167	64	delivers	deliver	VERB
cblr-2984	167	65	merger	merger	NOUN
cblr-2984	167	66	consideration	consideration	NOUN
cblr-2984	167	67	to	to	PART
cblr-2984	167	68	target	target	VERB
cblr-2984	167	69	shareholders	shareholder	NOUN
cblr-2984	167	70	consisting	consist	VERB
cblr-2984	167	71	,	,	PUNCT
cblr-2984	167	72	in	in	ADP
cblr-2984	167	73	the	the	DET
cblr-2984	167	74	aggregate	aggregate	NOUN
cblr-2984	167	75	,	,	PUNCT
cblr-2984	167	76	of	of	ADP
cblr-2984	167	77	$	$	SYM
cblr-2984	167	78	60	60	NUM
cblr-2984	167	79	cash	cash	NOUN
cblr-2984	167	80	and	and	CCONJ
cblr-2984	167	81	forty	forty	NUM
cblr-2984	167	82	acquiror	acquiror	NOUN
cblr-2984	167	83	shares	share	NOUN
cblr-2984	167	84	that	that	PRON
cblr-2984	167	85	are	be	AUX
cblr-2984	167	86	worth	worth	ADJ
cblr-2984	167	87	$	$	SYM
cblr-2984	167	88	1	1	NUM
cblr-2984	167	89	each	each	PRON
cblr-2984	167	90	,	,	PUNCT
cblr-2984	167	91	this	this	DET
cblr-2984	167	92	merger	merger	NOUN
cblr-2984	167	93	consideration	consideration	NOUN
cblr-2984	167	94	satisfies	satisfy	VERB
cblr-2984	167	95	the	the	DET
cblr-2984	167	96	continuity	continuity	NOUN
cblr-2984	167	97	of	of	ADP
cblr-2984	167	98	interest	interest	NOUN
cblr-2984	167	99	doctrine	doctrine	NOUN
cblr-2984	167	100	because	because	SCONJ
cblr-2984	167	101	it	it	PRON
cblr-2984	167	102	consists	consist	VERB
cblr-2984	167	103	of	of	ADP
cblr-2984	167	104	forty	forty	NUM
cblr-2984	167	105	percent	percent	NOUN
cblr-2984	167	106	acquiror	acquiror	NOUN
cblr-2984	167	107	stock	stock	NOUN
cblr-2984	167	108	.	.	PUNCT
cblr-2984	168	1	the	the	DET
cblr-2984	168	2	continuity	continuity	NOUN
cblr-2984	168	3	of	of	ADP
cblr-2984	168	4	interest	interest	NOUN
cblr-2984	168	5	doctrine	doctrine	NOUN
cblr-2984	168	6	is	be	AUX
cblr-2984	168	7	a	a	DET
cblr-2984	168	8	purely	purely	ADV
cblr-2984	168	9	judicial	judicial	ADJ
cblr-2984	168	10	creation.33	creation.33	NOUN
cblr-2984	168	11	the	the	DET
cblr-2984	168	12	decisions	decision	NOUN
cblr-2984	168	13	that	that	PRON
cblr-2984	168	14	formed	form	VERB
cblr-2984	168	15	the	the	DET
cblr-2984	168	16	doctrine	doctrine	NOUN
cblr-2984	168	17	can	can	AUX
cblr-2984	168	18	be	be	AUX
cblr-2984	168	19	distilled	distil	VERB
cblr-2984	168	20	into	into	ADP
cblr-2984	168	21	four	four	NUM
cblr-2984	168	22	distinct	distinct	ADJ
cblr-2984	168	23	categories	category	NOUN
cblr-2984	168	24	.	.	PUNCT
cblr-2984	169	1	first	first	ADV
cblr-2984	169	2	,	,	PUNCT
cblr-2984	169	3	the	the	DET
cblr-2984	169	4	courts	court	NOUN
cblr-2984	169	5	held	hold	VERB
cblr-2984	169	6	that	that	SCONJ
cblr-2984	169	7	in	in	ADP
cblr-2984	169	8	a	a	DET
cblr-2984	169	9	merger	merger	NOUN
cblr-2984	169	10	qualifying	qualify	VERB
cblr-2984	169	11	as	as	ADP
cblr-2984	169	12	a	a	DET
cblr-2984	169	13	reorganization	reorganization	NOUN
cblr-2984	169	14	,	,	PUNCT
cblr-2984	169	15	an	an	DET
cblr-2984	169	16	acquiror	acquiror	NOUN
cblr-2984	169	17	29	29	NUM
cblr-2984	169	18	treas	trea	NOUN
cblr-2984	169	19	.	.	PUNCT
cblr-2984	170	1	reg	reg	PROPN
cblr-2984	170	2	.	.	PUNCT
cblr-2984	171	1	§	§	PROPN
cblr-2984	171	2	1.368	1.368	NUM
cblr-2984	171	3	-	-	SYM
cblr-2984	171	4	1(e	1(e	NUM
cblr-2984	171	5	)	)	PUNCT
cblr-2984	171	6	(	(	PUNCT
cblr-2984	171	7	as	as	SCONJ
cblr-2984	171	8	amended	amend	VERB
cblr-2984	171	9	in	in	ADP
cblr-2984	171	10	2005	2005	NUM
cblr-2984	171	11	)	)	PUNCT
cblr-2984	171	12	.	.	PUNCT
cblr-2984	172	1	30	30	NUM
cblr-2984	172	2	rev	rev	VERB
cblr-2984	172	3	.	.	PROPN
cblr-2984	172	4	proc	proc	PROPN
cblr-2984	172	5	.	.	PUNCT
cblr-2984	173	1	77	77	NUM
cblr-2984	173	2	-	-	SYM
cblr-2984	173	3	37	37	NUM
cblr-2984	173	4	,	,	PUNCT
cblr-2984	173	5	1977	1977	NUM
cblr-2984	173	6	-	-	SYM
cblr-2984	173	7	2	2	NUM
cblr-2984	173	8	c.b	c.b	PROPN
cblr-2984	173	9	.	.	PROPN
cblr-2984	173	10	568	568	NUM
cblr-2984	173	11	.	.	PUNCT
cblr-2984	174	1	"	"	PUNCT
cblr-2984	174	2	see	see	VERB
cblr-2984	174	3	,	,	PUNCT
cblr-2984	174	4	e.g.	e.g.	ADV
cblr-2984	174	5	,	,	PUNCT
cblr-2984	174	6	letulle	letulle	PROPN
cblr-2984	174	7	v.	v.	ADP
cblr-2984	174	8	scofield	scofield	PROPN
cblr-2984	174	9	,	,	PUNCT
cblr-2984	174	10	308	308	NUM
cblr-2984	174	11	u.s	u.s	PROPN
cblr-2984	174	12	.	.	PROPN
cblr-2984	174	13	415	415	NUM
cblr-2984	174	14	(	(	PUNCT
cblr-2984	174	15	1940	1940	NUM
cblr-2984	174	16	)	)	PUNCT
cblr-2984	174	17	;	;	PUNCT
cblr-2984	174	18	pinellas	pinellas	PROPN
cblr-2984	174	19	ice	ice	PROPN
cblr-2984	174	20	&	&	CCONJ
cblr-2984	174	21	cold	cold	PROPN
cblr-2984	174	22	storage	storage	PROPN
cblr-2984	174	23	co.	co.	PROPN
cblr-2984	174	24	v.	v.	ADP
cblr-2984	174	25	comm'r	comm'r	PROPN
cblr-2984	174	26	,	,	PUNCT
cblr-2984	174	27	287	287	NUM
cblr-2984	174	28	u.s	u.s	PROPN
cblr-2984	174	29	.	.	PROPN
cblr-2984	174	30	462	462	NUM
cblr-2984	174	31	(	(	PUNCT
cblr-2984	174	32	1933	1933	NUM
cblr-2984	174	33	)	)	PUNCT
cblr-2984	174	34	.	.	PUNCT
cblr-2984	175	1	32	32	NUM
cblr-2984	175	2	treas	trea	NOUN
cblr-2984	175	3	.	.	PUNCT
cblr-2984	176	1	reg	reg	PROPN
cblr-2984	176	2	.	.	PUNCT
cblr-2984	177	1	§	§	PROPN
cblr-2984	177	2	1.368	1.368	NUM
cblr-2984	177	3	-	-	SYM
cblr-2984	177	4	1(e)(2)(v	1(e)(2)(v	NUM
cblr-2984	177	5	)	)	PUNCT
cblr-2984	177	6	,	,	PUNCT
cblr-2984	177	7	ex	ex	NOUN
cblr-2984	177	8	.	.	NOUN
cblr-2984	177	9	1	1	NUM
cblr-2984	177	10	(	(	PUNCT
cblr-2984	177	11	as	as	SCONJ
cblr-2984	177	12	amended	amend	VERB
cblr-2984	177	13	in	in	ADP
cblr-2984	177	14	2005	2005	NUM
cblr-2984	177	15	)	)	PUNCT
cblr-2984	177	16	.	.	PUNCT
cblr-2984	178	1	"	"	PUNCT
cblr-2984	178	2	3	3	NUM
cblr-2984	178	3	see	see	VERB
cblr-2984	178	4	helvering	helvere	VERB
cblr-2984	178	5	v.	v.	ADP
cblr-2984	178	6	minn	minn	PROPN
cblr-2984	178	7	.	.	PUNCT
cblr-2984	179	1	tea	tea	PROPN
cblr-2984	179	2	co.	co.	PROPN
cblr-2984	179	3	,	,	PUNCT
cblr-2984	179	4	296	296	NUM
cblr-2984	179	5	u.s	u.s	PROPN
cblr-2984	179	6	.	.	PROPN
cblr-2984	179	7	378	378	NUM
cblr-2984	179	8	(	(	PUNCT
cblr-2984	179	9	1935	1935	NUM
cblr-2984	179	10	)	)	PUNCT
cblr-2984	179	11	;	;	PUNCT
cblr-2984	179	12	john	john	PROPN
cblr-2984	179	13	a.	a.	PROPN
cblr-2984	179	14	nelson	nelson	PROPN
cblr-2984	179	15	co.	co.	PROPN
cblr-2984	180	1	v.	v.	ADP
cblr-2984	180	2	helvering	helvere	VERB
cblr-2984	180	3	,	,	PUNCT
cblr-2984	180	4	296	296	NUM
cblr-2984	180	5	u.s	u.s	PROPN
cblr-2984	180	6	.	.	PROPN
cblr-2984	180	7	374	374	NUM
cblr-2984	180	8	(	(	PUNCT
cblr-2984	180	9	1935	1935	NUM
cblr-2984	180	10	)	)	PUNCT
cblr-2984	180	11	;	;	PUNCT
cblr-2984	180	12	pinellas	pinellas	PROPN
cblr-2984	180	13	ice	ice	PROPN
cblr-2984	180	14	&	&	CCONJ
cblr-2984	180	15	cold	cold	PROPN
cblr-2984	180	16	storage	storage	PROPN
cblr-2984	180	17	co.	co.	PROPN
cblr-2984	180	18	v.	v.	ADP
cblr-2984	180	19	comm'r	comm'r	PROPN
cblr-2984	180	20	,	,	PUNCT
cblr-2984	180	21	287	287	NUM
cblr-2984	180	22	u.s	u.s	PROPN
cblr-2984	180	23	.	.	PROPN
cblr-2984	180	24	462	462	NUM
cblr-2984	180	25	(	(	PUNCT
cblr-2984	180	26	1933	1933	NUM
cblr-2984	180	27	)	)	PUNCT
cblr-2984	180	28	;	;	PUNCT
cblr-2984	180	29	cortland	cortland	PROPN
cblr-2984	180	30	specialty	specialty	PROPN
cblr-2984	180	31	co.	co.	PROPN
cblr-2984	180	32	v.	v.	ADP
cblr-2984	180	33	comm'r	comm'r	PROPN
cblr-2984	180	34	,	,	PUNCT
cblr-2984	180	35	60	60	NUM
cblr-2984	180	36	f.2d	f.2d	NOUN
cblr-2984	180	37	937	937	NUM
cblr-2984	180	38	(	(	PUNCT
cblr-2984	180	39	2d	2d	NUM
cblr-2984	180	40	cir	cir	NOUN
cblr-2984	180	41	.	.	PUNCT
cblr-2984	180	42	1932	1932	NUM
cblr-2984	180	43	)	)	PUNCT
cblr-2984	180	44	,	,	PUNCT
cblr-2984	180	45	cert	cert	PROPN
cblr-2984	180	46	.	.	PUNCT
cblr-2984	180	47	denied	deny	VERB
cblr-2984	180	48	,	,	PUNCT
cblr-2984	180	49	288	288	NUM
cblr-2984	180	50	u.s	u.s	PROPN
cblr-2984	180	51	.	.	PROPN
cblr-2984	180	52	599	599	NUM
cblr-2984	180	53	(	(	PUNCT
cblr-2984	180	54	1933	1933	NUM
cblr-2984	180	55	)	)	PUNCT
cblr-2984	180	56	.	.	PUNCT
cblr-2984	181	1	see	see	VERB
cblr-2984	181	2	erwin	erwin	PROPN
cblr-2984	181	3	n.	n.	PROPN
cblr-2984	181	4	griswold	griswold	PROPN
cblr-2984	181	5	,	,	PUNCT
cblr-2984	181	6	securities	security	NOUN
cblr-2984	181	7	and	and	CCONJ
cblr-2984	181	8	continuity	continuity	NOUN
cblr-2984	181	9	of	of	ADP
cblr-2984	181	10	interest	interest	NOUN
cblr-2984	181	11	,	,	PUNCT
cblr-2984	181	12	58	58	NUM
cblr-2984	181	13	harv	harv	NOUN
cblr-2984	181	14	.	.	PUNCT
cblr-2984	182	1	l.	l.	PROPN
cblr-2984	182	2	rev	rev	PROPN
cblr-2984	182	3	.	.	PROPN
cblr-2984	182	4	705	705	NUM
cblr-2984	182	5	(	(	PUNCT
cblr-2984	182	6	1945	1945	NUM
cblr-2984	182	7	)	)	PUNCT
cblr-2984	182	8	for	for	ADP
cblr-2984	182	9	a	a	DET
cblr-2984	182	10	thorough	thorough	ADJ
cblr-2984	182	11	discussion	discussion	NOUN
cblr-2984	182	12	of	of	ADP
cblr-2984	182	13	the	the	DET
cblr-2984	182	14	early	early	ADJ
cblr-2984	182	15	judicial	judicial	ADJ
cblr-2984	182	16	decisions	decision	NOUN
cblr-2984	182	17	leading	lead	VERB
cblr-2984	182	18	to	to	ADP
cblr-2984	182	19	the	the	DET
cblr-2984	182	20	continuity	continuity	NOUN
cblr-2984	182	21	of	of	ADP
cblr-2984	182	22	interest	interest	NOUN
cblr-2984	182	23	doctrine	doctrine	NOUN
cblr-2984	182	24	.	.	PUNCT
cblr-2984	183	1	no	no	INTJ
cblr-2984	183	2	.	.	NOUN
cblr-2984	183	3	1:1	1:1	NUM
cblr-2984	183	4	]	]	PUNCT
cblr-2984	183	5	must	must	AUX
cblr-2984	183	6	pay	pay	VERB
cblr-2984	183	7	target	target	NOUN
cblr-2984	183	8	shareholders	shareholder	NOUN
cblr-2984	183	9	acquiror	acquiror	NOUN
cblr-2984	183	10	stock	stock	NOUN
cblr-2984	183	11	in	in	ADP
cblr-2984	183	12	order	order	NOUN
cblr-2984	183	13	to	to	PART
cblr-2984	183	14	provide	provide	VERB
cblr-2984	183	15	these	these	DET
cblr-2984	183	16	shareholders	shareholder	NOUN
cblr-2984	183	17	with	with	ADP
cblr-2984	183	18	a	a	DET
cblr-2984	183	19	"	"	PUNCT
cblr-2984	183	20	definite	definite	ADJ
cblr-2984	183	21	"	"	PUNCT
cblr-2984	183	22	continuing	continue	VERB
cblr-2984	183	23	interest	interest	NOUN
cblr-2984	183	24	in	in	ADP
cblr-2984	183	25	the	the	DET
cblr-2984	183	26	affairs	affair	NOUN
cblr-2984	183	27	of	of	ADP
cblr-2984	183	28	the	the	DET
cblr-2984	183	29	acquiror	acquiror	NOUN
cblr-2984	183	30	(	(	PUNCT
cblr-2984	183	31	the	the	DET
cblr-2984	183	32	"	"	PUNCT
cblr-2984	183	33	what	what	PRON
cblr-2984	183	34	"	"	PUNCT
cblr-2984	183	35	decisions	decision	NOUN
cblr-2984	183	36	)	)	PUNCT
cblr-2984	183	37	.	.	PUNCT
cblr-2984	184	1	4	4	NUM
cblr-2984	184	2	second	second	ADJ
cblr-2984	184	3	,	,	PUNCT
cblr-2984	184	4	the	the	DET
cblr-2984	184	5	courts	court	NOUN
cblr-2984	184	6	dramatically	dramatically	ADV
cblr-2984	184	7	expanded	expand	VERB
cblr-2984	184	8	the	the	DET
cblr-2984	184	9	doctrine	doctrine	NOUN
cblr-2984	184	10	by	by	ADP
cblr-2984	184	11	defining	define	VERB
cblr-2984	184	12	how	how	SCONJ
cblr-2984	184	13	much	much	ADJ
cblr-2984	184	14	of	of	ADP
cblr-2984	184	15	the	the	DET
cblr-2984	184	16	aggregate	aggregate	ADJ
cblr-2984	184	17	merger	merger	NOUN
cblr-2984	184	18	consideration	consideration	NOUN
cblr-2984	184	19	must	must	AUX
cblr-2984	184	20	consist	consist	VERB
cblr-2984	184	21	of	of	ADP
cblr-2984	184	22	acquiror	acquiror	NOUN
cblr-2984	184	23	stock	stock	NOUN
cblr-2984	184	24	(	(	PUNCT
cblr-2984	184	25	courts	court	NOUN
cblr-2984	184	26	blessed	bless	VERB
cblr-2984	184	27	amounts	amount	NOUN
cblr-2984	184	28	ranging	range	VERB
cblr-2984	184	29	from	from	ADP
cblr-2984	184	30	38.5	38.5	NUM
cblr-2984	184	31	percent	percent	NOUN
cblr-2984	184	32	to	to	ADP
cblr-2984	184	33	56	56	NUM
cblr-2984	184	34	percent	percent	NOUN
cblr-2984	184	35	)	)	PUNCT
cblr-2984	184	36	(	(	PUNCT
cblr-2984	184	37	the	the	DET
cblr-2984	184	38	"	"	PUNCT
cblr-2984	184	39	how	how	SCONJ
cblr-2984	184	40	much	much	ADJ
cblr-2984	184	41	"	"	PUNCT
cblr-2984	184	42	decisions).35	decisions).35	PROPN
cblr-2984	184	43	third	third	NOUN
cblr-2984	184	44	,	,	PUNCT
cblr-2984	184	45	the	the	DET
cblr-2984	184	46	courts	court	NOUN
cblr-2984	184	47	held	hold	VERB
cblr-2984	184	48	that	that	SCONJ
cblr-2984	184	49	the	the	DET
cblr-2984	184	50	acquiror	acquiror	NOUN
cblr-2984	184	51	stock	stock	NOUN
cblr-2984	184	52	must	must	AUX
cblr-2984	184	53	be	be	AUX
cblr-2984	184	54	delivered	deliver	VERB
cblr-2984	184	55	not	not	PART
cblr-2984	184	56	to	to	ADP
cblr-2984	184	57	just	just	ADV
cblr-2984	184	58	any	any	DET
cblr-2984	184	59	target	target	NOUN
cblr-2984	184	60	shareholders	shareholder	NOUN
cblr-2984	184	61	,	,	PUNCT
cblr-2984	184	62	but	but	CCONJ
cblr-2984	184	63	to	to	ADP
cblr-2984	184	64	historic	historic	ADJ
cblr-2984	184	65	target	target	NOUN
cblr-2984	184	66	shareholders	shareholder	NOUN
cblr-2984	184	67	(	(	PUNCT
cblr-2984	184	68	the	the	DET
cblr-2984	184	69	"	"	PUNCT
cblr-2984	184	70	who	who	PRON
cblr-2984	184	71	"	"	PUNCT
cblr-2984	184	72	decisions).36	decisions).36	NOUN
cblr-2984	184	73	fourth	fourth	ADJ
cblr-2984	184	74	,	,	PUNCT
cblr-2984	184	75	the	the	DET
cblr-2984	184	76	courts	court	NOUN
cblr-2984	184	77	established	establish	VERB
cblr-2984	184	78	that	that	SCONJ
cblr-2984	184	79	post	post	ADJ
cblr-2984	184	80	-	-	ADJ
cblr-2984	184	81	reorganization	reorganization	ADJ
cblr-2984	184	82	sales	sale	NOUN
cblr-2984	184	83	of	of	ADP
cblr-2984	184	84	acquiror	acquiror	NOUN
cblr-2984	184	85	stock	stock	NOUN
cblr-2984	184	86	by	by	ADP
cblr-2984	184	87	former	former	ADJ
cblr-2984	184	88	target	target	NOUN
cblr-2984	184	89	shareholders	shareholder	NOUN
cblr-2984	184	90	could	could	AUX
cblr-2984	184	91	violate	violate	VERB
cblr-2984	184	92	in	in	ADP
cblr-2984	184	93	pinellas	pinellas	PROPN
cblr-2984	184	94	,	,	PUNCT
cblr-2984	184	95	the	the	DET
cblr-2984	184	96	supreme	supreme	PROPN
cblr-2984	184	97	court	court	PROPN
cblr-2984	184	98	articulated	articulate	VERB
cblr-2984	184	99	the	the	DET
cblr-2984	184	100	continuity	continuity	NOUN
cblr-2984	184	101	of	of	ADP
cblr-2984	184	102	interest	interest	NOUN
cblr-2984	184	103	doctrine	doctrine	NOUN
cblr-2984	184	104	by	by	ADP
cblr-2984	184	105	providing	provide	VERB
cblr-2984	184	106	that	that	SCONJ
cblr-2984	184	107	target	target	NOUN
cblr-2984	184	108	shareholders	shareholder	NOUN
cblr-2984	184	109	must	must	AUX
cblr-2984	184	110	acquire	acquire	VERB
cblr-2984	184	111	a	a	DET
cblr-2984	184	112	"	"	PUNCT
cblr-2984	184	113	definite	definite	ADJ
cblr-2984	184	114	"	"	PUNCT
cblr-2984	184	115	interest	interest	NOUN
cblr-2984	184	116	in	in	ADP
cblr-2984	184	117	the	the	DET
cblr-2984	184	118	affairs	affair	NOUN
cblr-2984	184	119	of	of	ADP
cblr-2984	184	120	the	the	DET
cblr-2984	184	121	acquiror	acquiror	NOUN
cblr-2984	184	122	.	.	PUNCT
cblr-2984	185	1	as	as	ADP
cblr-2984	185	2	a	a	DET
cblr-2984	185	3	result	result	NOUN
cblr-2984	185	4	of	of	ADP
cblr-2984	185	5	pinellas	pinellas	PROPN
cblr-2984	185	6	and	and	CCONJ
cblr-2984	185	7	several	several	ADJ
cblr-2984	185	8	other	other	ADJ
cblr-2984	185	9	"	"	PUNCT
cblr-2984	185	10	what	what	PRON
cblr-2984	185	11	"	"	PUNCT
cblr-2984	185	12	decisions	decision	NOUN
cblr-2984	185	13	,	,	PUNCT
cblr-2984	185	14	the	the	DET
cblr-2984	185	15	continuity	continuity	NOUN
cblr-2984	185	16	of	of	ADP
cblr-2984	185	17	interest	interest	NOUN
cblr-2984	185	18	doctrine	doctrine	NOUN
cblr-2984	185	19	held	hold	VERB
cblr-2984	185	20	that	that	SCONJ
cblr-2984	185	21	only	only	ADV
cblr-2984	185	22	acquiror	acquiror	NOUN
cblr-2984	185	23	stock	stock	NOUN
cblr-2984	185	24	would	would	AUX
cblr-2984	185	25	represent	represent	VERB
cblr-2984	185	26	such	such	DET
cblr-2984	185	27	a	a	DET
cblr-2984	185	28	definite	definite	ADJ
cblr-2984	185	29	interest	interest	NOUN
cblr-2984	185	30	in	in	ADP
cblr-2984	185	31	the	the	DET
cblr-2984	185	32	acquiror	acquiror	NOUN
cblr-2984	185	33	.	.	PUNCT
cblr-2984	186	1	see	see	VERB
cblr-2984	186	2	also	also	ADV
cblr-2984	186	3	cortland	cortland	PROPN
cblr-2984	186	4	specialty	specialty	PROPN
cblr-2984	186	5	co.	co.	PROPN
cblr-2984	186	6	v.	v.	ADP
cblr-2984	186	7	comm'r	comm'r	PROPN
cblr-2984	186	8	,	,	PUNCT
cblr-2984	186	9	60	60	NUM
cblr-2984	186	10	f.2d	f.2d	NOUN
cblr-2984	186	11	937	937	NUM
cblr-2984	186	12	(	(	PUNCT
cblr-2984	186	13	2d	2d	NUM
cblr-2984	186	14	cir	cir	NOUN
cblr-2984	186	15	.	.	PUNCT
cblr-2984	186	16	1932	1932	NUM
cblr-2984	186	17	)	)	PUNCT
cblr-2984	186	18	,	,	PUNCT
cblr-2984	186	19	cert	cert	PROPN
cblr-2984	186	20	.	.	PUNCT
cblr-2984	187	1	denied	deny	VERB
cblr-2984	187	2	,	,	PUNCT
cblr-2984	187	3	288	288	NUM
cblr-2984	187	4	u.s	u.s	PROPN
cblr-2984	187	5	.	.	PROPN
cblr-2984	187	6	599	599	NUM
cblr-2984	187	7	(	(	PUNCT
cblr-2984	187	8	1933	1933	NUM
cblr-2984	187	9	)	)	PUNCT
cblr-2984	187	10	(	(	PUNCT
cblr-2984	187	11	"	"	PUNCT
cblr-2984	187	12	[	[	X
cblr-2984	187	13	tlhe	tlhe	ADJ
cblr-2984	187	14	primary	primary	ADJ
cblr-2984	187	15	requisite	requisite	NOUN
cblr-2984	188	1	[	[	X
cblr-2984	188	2	of	of	ADP
cblr-2984	188	3	a	a	DET
cblr-2984	188	4	reorganization	reorganization	NOUN
cblr-2984	188	5	]	]	PUNCT
cblr-2984	188	6	is	be	AUX
cblr-2984	188	7	that	that	SCONJ
cblr-2984	188	8	there	there	PRON
cblr-2984	188	9	must	must	AUX
cblr-2984	188	10	be	be	AUX
cblr-2984	188	11	some	some	DET
cblr-2984	188	12	continuity	continuity	NOUN
cblr-2984	188	13	of	of	ADP
cblr-2984	188	14	interest	interest	NOUN
cblr-2984	188	15	on	on	ADP
cblr-2984	188	16	the	the	DET
cblr-2984	188	17	part	part	NOUN
cblr-2984	188	18	of	of	ADP
cblr-2984	188	19	the	the	DET
cblr-2984	188	20	transferor	transferor	NOUN
cblr-2984	188	21	corporation	corporation	NOUN
cblr-2984	188	22	or	or	CCONJ
cblr-2984	188	23	its	its	PRON
cblr-2984	188	24	stock	stock	NOUN
cblr-2984	188	25	holders	holder	NOUN
cblr-2984	188	26	.	.	PUNCT
cblr-2984	188	27	"	"	PUNCT
cblr-2984	188	28	)	)	PUNCT
cblr-2984	188	29	.	.	PUNCT
cblr-2984	189	1	the	the	DET
cblr-2984	189	2	supreme	supreme	PROPN
cblr-2984	189	3	court	court	PROPN
cblr-2984	189	4	significantly	significantly	ADV
cblr-2984	189	5	broadened	broaden	VERB
cblr-2984	189	6	the	the	DET
cblr-2984	189	7	continuity	continuity	NOUN
cblr-2984	189	8	of	of	ADP
cblr-2984	189	9	interest	interest	NOUN
cblr-2984	189	10	requirement	requirement	NOUN
cblr-2984	189	11	in	in	ADP
cblr-2984	189	12	helvering	helvere	VERB
cblr-2984	189	13	v.	v.	ADP
cblr-2984	189	14	minnesota	minnesota	PROPN
cblr-2984	189	15	tea	tea	PROPN
cblr-2984	189	16	co.	co.	PROPN
cblr-2984	189	17	,	,	PUNCT
cblr-2984	189	18	296	296	NUM
cblr-2984	189	19	u.s	u.s	PROPN
cblr-2984	189	20	.	.	PROPN
cblr-2984	189	21	378	378	NUM
cblr-2984	189	22	(	(	PUNCT
cblr-2984	189	23	1935	1935	NUM
cblr-2984	189	24	)	)	PUNCT
cblr-2984	189	25	,	,	PUNCT
cblr-2984	189	26	by	by	ADP
cblr-2984	189	27	establishing	establish	VERB
cblr-2984	189	28	that	that	DET
cblr-2984	189	29	acquiror	acquiror	NOUN
cblr-2984	189	30	stock	stock	NOUN
cblr-2984	189	31	must	must	AUX
cblr-2984	189	32	represent	represent	VERB
cblr-2984	189	33	a	a	DET
cblr-2984	189	34	"	"	PUNCT
cblr-2984	189	35	substantial	substantial	ADJ
cblr-2984	189	36	"	"	PUNCT
cblr-2984	189	37	and	and	CCONJ
cblr-2984	189	38	"	"	PUNCT
cblr-2984	189	39	material	material	NOUN
cblr-2984	189	40	"	"	PUNCT
cblr-2984	189	41	part	part	NOUN
cblr-2984	189	42	of	of	ADP
cblr-2984	189	43	the	the	DET
cblr-2984	189	44	aggregate	aggregate	ADJ
cblr-2984	189	45	consideration	consideration	NOUN
cblr-2984	189	46	paid	pay	VERB
cblr-2984	189	47	by	by	ADP
cblr-2984	189	48	an	an	DET
cblr-2984	189	49	acquiror	acquiror	NOUN
cblr-2984	189	50	to	to	ADP
cblr-2984	189	51	a	a	DET
cblr-2984	189	52	target	target	NOUN
cblr-2984	189	53	or	or	CCONJ
cblr-2984	189	54	its	its	PRON
cblr-2984	189	55	shareholders	shareholder	NOUN
cblr-2984	189	56	.	.	PUNCT
cblr-2984	190	1	on	on	ADP
cblr-2984	190	2	the	the	DET
cblr-2984	190	3	same	same	ADJ
cblr-2984	190	4	day	day	NOUN
cblr-2984	190	5	that	that	PRON
cblr-2984	190	6	it	it	PRON
cblr-2984	190	7	decided	decide	VERB
cblr-2984	190	8	minnesota	minnesota	PROPN
cblr-2984	190	9	tea	tea	PROPN
cblr-2984	190	10	,	,	PUNCT
cblr-2984	190	11	the	the	DET
cblr-2984	190	12	supreme	supreme	PROPN
cblr-2984	190	13	court	court	PROPN
cblr-2984	190	14	also	also	ADV
cblr-2984	190	15	held	hold	VERB
cblr-2984	190	16	in	in	ADP
cblr-2984	190	17	john	john	PROPN
cblr-2984	190	18	a.	a.	PROPN
cblr-2984	190	19	nelson	nelson	PROPN
cblr-2984	190	20	v.	v.	ADP
cblr-2984	190	21	helvering	helvering	PROPN
cblr-2984	190	22	,	,	PUNCT
cblr-2984	190	23	296	296	NUM
cblr-2984	190	24	u.s	u.s	PROPN
cblr-2984	190	25	.	.	PROPN
cblr-2984	190	26	374	374	NUM
cblr-2984	190	27	(	(	PUNCT
cblr-2984	190	28	1935	1935	NUM
cblr-2984	190	29	)	)	PUNCT
cblr-2984	190	30	,	,	PUNCT
cblr-2984	190	31	that	that	DET
cblr-2984	190	32	acquiror	acquiror	NOUN
cblr-2984	190	33	non	non	ADJ
cblr-2984	190	34	-	-	ADJ
cblr-2984	190	35	voting	voting	ADJ
cblr-2984	190	36	preferred	preferred	ADJ
cblr-2984	190	37	stock	stock	NOUN
cblr-2984	190	38	(	(	PUNCT
cblr-2984	190	39	which	which	PRON
cblr-2984	190	40	comprised	comprise	VERB
cblr-2984	190	41	38.5	38.5	NUM
cblr-2984	190	42	percent	percent	NOUN
cblr-2984	190	43	of	of	ADP
cblr-2984	190	44	the	the	DET
cblr-2984	190	45	aggregate	aggregate	ADJ
cblr-2984	190	46	consideration	consideration	NOUN
cblr-2984	190	47	delivered	deliver	VERB
cblr-2984	190	48	to	to	PART
cblr-2984	190	49	target	target	VERB
cblr-2984	190	50	shareholders	shareholder	NOUN
cblr-2984	190	51	)	)	PUNCT
cblr-2984	190	52	represented	represent	VERB
cblr-2984	190	53	a	a	DET
cblr-2984	190	54	"	"	PUNCT
cblr-2984	190	55	definite	definite	ADJ
cblr-2984	190	56	and	and	CCONJ
cblr-2984	190	57	substantial	substantial	ADJ
cblr-2984	190	58	interest	interest	NOUN
cblr-2984	190	59	in	in	ADP
cblr-2984	190	60	the	the	DET
cblr-2984	190	61	affairs	affair	NOUN
cblr-2984	190	62	of	of	ADP
cblr-2984	190	63	the	the	DET
cblr-2984	190	64	[	[	X
cblr-2984	190	65	acquiror	acquiror	NOUN
cblr-2984	190	66	]	]	X
cblr-2984	190	67	corporation	corporation	NOUN
cblr-2984	190	68	,	,	PUNCT
cblr-2984	190	69	"	"	PUNCT
cblr-2984	190	70	and	and	CCONJ
cblr-2984	190	71	thus	thus	ADV
cblr-2984	190	72	,	,	PUNCT
cblr-2984	190	73	satisfied	satisfy	VERB
cblr-2984	190	74	the	the	DET
cblr-2984	190	75	continuity	continuity	NOUN
cblr-2984	190	76	of	of	ADP
cblr-2984	190	77	interest	interest	NOUN
cblr-2984	190	78	requirement	requirement	NOUN
cblr-2984	190	79	.	.	PUNCT
cblr-2984	191	1	36	36	NUM
cblr-2984	191	2	see	see	VERB
cblr-2984	191	3	,	,	PUNCT
cblr-2984	191	4	e.g.	e.g.	ADV
cblr-2984	191	5	,	,	PUNCT
cblr-2984	191	6	yoc	yoc	PROPN
cblr-2984	191	7	heating	heating	PROPN
cblr-2984	191	8	corp	corp	PROPN
cblr-2984	191	9	.	.	PROPN
cblr-2984	192	1	v.	v.	PROPN
cblr-2984	192	2	commissioner	commissioner	PROPN
cblr-2984	192	3	,	,	PUNCT
cblr-2984	192	4	61	61	NUM
cblr-2984	192	5	t.c	t.c	PROPN
cblr-2984	192	6	.	.	PROPN
cblr-2984	192	7	168	168	NUM
cblr-2984	192	8	(	(	PUNCT
cblr-2984	192	9	1973	1973	NUM
cblr-2984	192	10	)	)	PUNCT
cblr-2984	192	11	,	,	PUNCT
cblr-2984	192	12	in	in	ADP
cblr-2984	192	13	which	which	PRON
cblr-2984	192	14	the	the	DET
cblr-2984	192	15	tax	tax	NOUN
cblr-2984	192	16	court	court	NOUN
cblr-2984	192	17	held	hold	VERB
cblr-2984	192	18	that	that	SCONJ
cblr-2984	192	19	a	a	DET
cblr-2984	192	20	transaction	transaction	NOUN
cblr-2984	192	21	did	do	AUX
cblr-2984	192	22	not	not	PART
cblr-2984	192	23	qualify	qualify	VERB
cblr-2984	192	24	as	as	ADP
cblr-2984	192	25	a	a	DET
cblr-2984	192	26	reorganization	reorganization	NOUN
cblr-2984	192	27	if	if	SCONJ
cblr-2984	192	28	a	a	DET
cblr-2984	192	29	sufficient	sufficient	ADJ
cblr-2984	192	30	quantum	quantum	NOUN
cblr-2984	192	31	of	of	ADP
cblr-2984	192	32	acquiror	acquiror	NOUN
cblr-2984	192	33	stock	stock	NOUN
cblr-2984	192	34	was	be	AUX
cblr-2984	192	35	not	not	PART
cblr-2984	192	36	paid	pay	VERB
cblr-2984	192	37	to	to	ADP
cblr-2984	192	38	"	"	PUNCT
cblr-2984	192	39	historic	historic	ADJ
cblr-2984	192	40	"	"	PUNCT
cblr-2984	192	41	shareholders	shareholder	NOUN
cblr-2984	192	42	of	of	ADP
cblr-2984	192	43	the	the	DET
cblr-2984	192	44	target	target	NOUN
cblr-2984	192	45	,	,	PUNCT
cblr-2984	192	46	and	and	CCONJ
cblr-2984	192	47	j.e	j.e	PROPN
cblr-2984	192	48	.	.	PROPN
cblr-2984	192	49	seagram	seagram	PROPN
cblr-2984	192	50	corp	corp	PROPN
cblr-2984	192	51	.	.	PROPN
cblr-2984	193	1	v.	v.	PROPN
cblr-2984	193	2	commissioner	commissioner	PROPN
cblr-2984	193	3	,	,	PUNCT
cblr-2984	193	4	104	104	NUM
cblr-2984	193	5	t.c	t.c	PROPN
cblr-2984	193	6	.	.	PROPN
cblr-2984	193	7	75	75	NUM
cblr-2984	193	8	(	(	PUNCT
cblr-2984	193	9	1995	1995	NUM
cblr-2984	193	10	)	)	PUNCT
cblr-2984	193	11	,	,	PUNCT
cblr-2984	193	12	where	where	SCONJ
cblr-2984	193	13	the	the	DET
cblr-2984	193	14	tax	tax	NOUN
cblr-2984	193	15	court	court	NOUN
cblr-2984	193	16	held	hold	VERB
cblr-2984	193	17	that	that	SCONJ
cblr-2984	193	18	only	only	ADV
cblr-2984	193	19	target	target	VERB
cblr-2984	193	20	stock	stock	NOUN
cblr-2984	193	21	that	that	PRON
cblr-2984	193	22	was	be	AUX
cblr-2984	193	23	purchased	purchase	VERB
cblr-2984	193	24	by	by	ADP
cblr-2984	193	25	the	the	DET
cblr-2984	193	26	acquiror	acquiror	NOUN
cblr-2984	193	27	itself	itself	PRON
cblr-2984	193	28	prior	prior	ADV
cblr-2984	193	29	to	to	ADP
cblr-2984	193	30	a	a	DET
cblr-2984	193	31	reorganization	reorganization	NOUN
cblr-2984	193	32	(	(	PUNCT
cblr-2984	193	33	as	as	SCONJ
cblr-2984	193	34	was	be	AUX
cblr-2984	193	35	the	the	DET
cblr-2984	193	36	case	case	NOUN
cblr-2984	193	37	in	in	ADP
cblr-2984	193	38	yoc	yoc	PROPN
cblr-2984	193	39	heating	heating	PROPN
cblr-2984	193	40	corp	corp	PROPN
cblr-2984	193	41	.	.	PROPN
cblr-2984	193	42	)	)	PUNCT
cblr-2984	193	43	counted	count	VERB
cblr-2984	193	44	against	against	ADP
cblr-2984	193	45	the	the	DET
cblr-2984	193	46	historic	historic	ADJ
cblr-2984	193	47	continuity	continuity	NOUN
cblr-2984	193	48	of	of	ADP
cblr-2984	193	49	interest	interest	NOUN
cblr-2984	193	50	requirement	requirement	NOUN
cblr-2984	193	51	.	.	PUNCT
cblr-2984	194	1	col	col	PROPN
cblr-2984	194	2	umbia	umbia	PROPN
cblr-2984	194	3	b	b	PROPN
cblr-2984	194	4	usiness	usiness	PROPN
cblr-2984	194	5	la	la	PROPN
cblr-2984	194	6	w	w	PROPN
cblr-2984	194	7	re	re	PROPN
cblr-2984	194	8	vie	vie	PROPN
cblr-2984	194	9	w	w	PROPN
cblr-2984	195	1	[	[	X
cblr-2984	195	2	vol	vol	NOUN
cblr-2984	195	3	.	.	PUNCT
cblr-2984	195	4	2006	2006	NUM
cblr-2984	195	5	the	the	DET
cblr-2984	195	6	continuity	continuity	NOUN
cblr-2984	195	7	of	of	ADP
cblr-2984	195	8	interest	interest	NOUN
cblr-2984	195	9	requirement	requirement	NOUN
cblr-2984	195	10	(	(	PUNCT
cblr-2984	195	11	the	the	DET
cblr-2984	195	12	"	"	PUNCT
cblr-2984	195	13	how	how	SCONJ
cblr-2984	195	14	long	long	ADJ
cblr-2984	195	15	"	"	PUNCT
cblr-2984	195	16	decisions	decision	NOUN
cblr-2984	195	17	)	)	PUNCT
cblr-2984	195	18	.	.	PUNCT
cblr-2984	196	1	7	7	NUM
cblr-2984	196	2	in	in	ADP
cblr-2984	196	3	recent	recent	ADJ
cblr-2984	196	4	years	year	NOUN
cblr-2984	196	5	,	,	PUNCT
cblr-2984	196	6	the	the	DET
cblr-2984	196	7	treasury	treasury	NOUN
cblr-2984	196	8	and	and	CCONJ
cblr-2984	196	9	the	the	DET
cblr-2984	196	10	irs	irs	PROPN
cblr-2984	196	11	have	have	AUX
cblr-2984	196	12	issued	issue	VERB
cblr-2984	196	13	a	a	DET
cblr-2984	196	14	significant	significant	ADJ
cblr-2984	196	15	amount	amount	NOUN
cblr-2984	196	16	of	of	ADP
cblr-2984	196	17	taxpayer	taxpayer	NOUN
cblr-2984	196	18	-	-	PUNCT
cblr-2984	196	19	friendly	friendly	ADJ
cblr-2984	196	20	guidance	guidance	NOUN
cblr-2984	196	21	in	in	ADP
cblr-2984	196	22	response	response	NOUN
cblr-2984	196	23	to	to	ADP
cblr-2984	196	24	taxpayer	taxpayer	NOUN
cblr-2984	196	25	concerns	concern	NOUN
cblr-2984	196	26	that	that	SCONJ
cblr-2984	196	27	the	the	DET
cblr-2984	196	28	continuity	continuity	NOUN
cblr-2984	196	29	of	of	ADP
cblr-2984	196	30	interest	interest	NOUN
cblr-2984	196	31	doctrine	doctrine	NOUN
cblr-2984	196	32	was	be	AUX
cblr-2984	196	33	wreaking	wreak	VERB
cblr-2984	196	34	havoc	havoc	NOUN
cblr-2984	196	35	in	in	ADP
cblr-2984	196	36	modern	modern	ADJ
cblr-2984	196	37	business	business	NOUN
cblr-2984	196	38	transactions	transaction	NOUN
cblr-2984	196	39	.	.	PUNCT
cblr-2984	197	1	for	for	ADP
cblr-2984	197	2	example	example	NOUN
cblr-2984	197	3	,	,	PUNCT
cblr-2984	197	4	in	in	ADP
cblr-2984	197	5	1998	1998	NUM
cblr-2984	197	6	,	,	PUNCT
cblr-2984	197	7	the	the	DET
cblr-2984	197	8	u.s	u.s	PROPN
cblr-2984	197	9	.	.	PROPN
cblr-2984	197	10	treasury	treasury	PROPN
cblr-2984	197	11	instituted	institute	VERB
cblr-2984	197	12	a	a	DET
cblr-2984	197	13	monumental	monumental	ADJ
cblr-2984	197	14	change	change	NOUN
cblr-2984	197	15	in	in	ADP
cblr-2984	197	16	the	the	DET
cblr-2984	197	17	application	application	NOUN
cblr-2984	197	18	of	of	ADP
cblr-2984	197	19	the	the	DET
cblr-2984	197	20	continuity	continuity	NOUN
cblr-2984	197	21	of	of	ADP
cblr-2984	197	22	interest	interest	NOUN
cblr-2984	197	23	doctrine	doctrine	NOUN
cblr-2984	197	24	when	when	SCONJ
cblr-2984	197	25	it	it	PRON
cblr-2984	197	26	issued	issue	VERB
cblr-2984	197	27	rules	rule	NOUN
cblr-2984	197	28	providing	provide	VERB
cblr-2984	197	29	that	that	PRON
cblr-2984	197	30	target	target	NOUN
cblr-2984	197	31	shareholders	shareholder	NOUN
cblr-2984	197	32	'	'	PART
cblr-2984	197	33	sales	sale	NOUN
cblr-2984	197	34	of	of	ADP
cblr-2984	197	35	target	target	NOUN
cblr-2984	197	36	stock	stock	NOUN
cblr-2984	197	37	prior	prior	ADV
cblr-2984	197	38	to	to	ADP
cblr-2984	197	39	a	a	DET
cblr-2984	197	40	reorganization	reorganization	NOUN
cblr-2984	197	41	and	and	CCONJ
cblr-2984	197	42	sales	sale	NOUN
cblr-2984	197	43	of	of	ADP
cblr-2984	197	44	acquiror	acquiror	NOUN
cblr-2984	197	45	stock	stock	NOUN
cblr-2984	197	46	after	after	ADP
cblr-2984	197	47	a	a	DET
cblr-2984	197	48	reorganization	reorganization	NOUN
cblr-2984	197	49	,	,	PUNCT
cblr-2984	197	50	in	in	ADP
cblr-2984	197	51	each	each	DET
cblr-2984	197	52	case	case	NOUN
cblr-2984	197	53	to	to	ADP
cblr-2984	197	54	parties	party	NOUN
cblr-2984	197	55	unrelated	unrelated	ADJ
cblr-2984	197	56	to	to	ADP
cblr-2984	197	57	the	the	DET
cblr-2984	197	58	acquiror	acquiror	NOUN
cblr-2984	197	59	,	,	PUNCT
cblr-2984	197	60	are	be	AUX
cblr-2984	197	61	disregarded	disregard	VERB
cblr-2984	197	62	for	for	ADP
cblr-2984	197	63	continuity	continuity	NOUN
cblr-2984	197	64	of	of	ADP
cblr-2984	197	65	interest	interest	NOUN
cblr-2984	197	66	purposes	purpose	NOUN
cblr-2984	197	67	.	.	PUNCT
cblr-2984	198	1	8	8	NUM
cblr-2984	198	2	these	these	DET
cblr-2984	198	3	rules	rule	NOUN
cblr-2984	198	4	obviated	obviate	VERB
cblr-2984	198	5	the	the	DET
cblr-2984	198	6	"	"	PUNCT
cblr-2984	198	7	who	who	PRON
cblr-2984	198	8	"	"	PUNCT
cblr-2984	198	9	decisions	decision	NOUN
cblr-2984	198	10	and	and	CCONJ
cblr-2984	198	11	the	the	DET
cblr-2984	198	12	"	"	PUNCT
cblr-2984	198	13	how	how	SCONJ
cblr-2984	198	14	long	long	ADJ
cblr-2984	198	15	"	"	PUNCT
cblr-2984	198	16	decisions	decision	NOUN
cblr-2984	198	17	.	.	PUNCT
cblr-2984	199	1	in	in	ADP
cblr-2984	199	2	addition	addition	NOUN
cblr-2984	199	3	,	,	PUNCT
cblr-2984	199	4	as	as	ADV
cblr-2984	199	5	recently	recently	ADV
cblr-2984	199	6	as	as	ADP
cblr-2984	199	7	september	september	PROPN
cblr-2984	199	8	2005	2005	NUM
cblr-2984	199	9	,	,	PUNCT
cblr-2984	199	10	the	the	DET
cblr-2984	199	11	treasury	treasury	NOUN
cblr-2984	199	12	clarified	clarify	VERB
cblr-2984	199	13	the	the	DET
cblr-2984	199	14	minimum	minimum	ADJ
cblr-2984	199	15	threshold	threshold	NOUN
cblr-2984	199	16	contemplated	contemplate	VERB
cblr-2984	199	17	by	by	ADP
cblr-2984	199	18	the	the	DET
cblr-2984	199	19	"	"	PUNCT
cblr-2984	199	20	how	how	SCONJ
cblr-2984	199	21	much	much	ADJ
cblr-2984	199	22	"	"	PUNCT
cblr-2984	199	23	decisions	decision	NOUN
cblr-2984	199	24	by	by	ADP
cblr-2984	199	25	establishing	establish	VERB
cblr-2984	199	26	a	a	DET
cblr-2984	199	27	clear	clear	ADJ
cblr-2984	199	28	forty	forty	NUM
cblr-2984	199	29	percent	percent	NOUN
cblr-2984	199	30	guideline	guideline	NOUN
cblr-2984	199	31	for	for	SCONJ
cblr-2984	199	32	taxpayers	taxpayer	NOUN
cblr-2984	199	33	to	to	PART
cblr-2984	199	34	use	use	VERB
cblr-2984	199	35	in	in	ADP
cblr-2984	199	36	determining	determine	VERB
cblr-2984	199	37	whether	whether	SCONJ
cblr-2984	199	38	the	the	DET
cblr-2984	199	39	acquiror	acquiror	NOUN
cblr-2984	199	40	stock	stock	NOUN
cblr-2984	199	41	to	to	PART
cblr-2984	199	42	be	be	AUX
cblr-2984	199	43	paid	pay	VERB
cblr-2984	199	44	to	to	PART
cblr-2984	199	45	target	target	VERB
cblr-2984	199	46	shareholders	shareholder	NOUN
cblr-2984	199	47	in	in	ADP
cblr-2984	199	48	a	a	DET
cblr-2984	199	49	merger	merger	NOUN
cblr-2984	199	50	would	would	AUX
cblr-2984	199	51	represent	represent	VERB
cblr-2984	199	52	a	a	DET
cblr-2984	199	53	"	"	PUNCT
cblr-2984	199	54	substantial	substantial	ADJ
cblr-2984	199	55	"	"	PUNCT
cblr-2984	199	56	amount	amount	NOUN
cblr-2984	199	57	of	of	ADP
cblr-2984	199	58	the	the	DET
cblr-2984	199	59	total	total	ADJ
cblr-2984	199	60	merger	merger	NOUN
cblr-2984	199	61	consideration	consideration	NOUN
cblr-2984	199	62	.	.	PUNCT
cblr-2984	200	1	9	9	NUM
cblr-2984	200	2	in	in	ADP
cblr-2984	200	3	those	those	DET
cblr-2984	200	4	regulations	regulation	NOUN
cblr-2984	200	5	,	,	PUNCT
cblr-2984	200	6	the	the	DET
cblr-2984	200	7	treasury	treasury	NOUN
cblr-2984	200	8	also	also	ADV
cblr-2984	200	9	acknowledged	acknowledge	VERB
cblr-2984	200	10	that	that	SCONJ
cblr-2984	200	11	the	the	DET
cblr-2984	200	12	value	value	NOUN
cblr-2984	200	13	of	of	ADP
cblr-2984	200	14	acquiror	acquiror	NOUN
cblr-2984	200	15	stock	stock	NOUN
cblr-2984	200	16	may	may	AUX
cblr-2984	200	17	fluctuate	fluctuate	VERB
cblr-2984	200	18	between	between	ADP
cblr-2984	200	19	the	the	DET
cblr-2984	200	20	day	day	NOUN
cblr-2984	200	21	on	on	ADP
cblr-2984	200	22	which	which	PRON
cblr-2984	200	23	a	a	DET
cblr-2984	200	24	merger	merger	NOUN
cblr-2984	200	25	agreement	agreement	NOUN
cblr-2984	200	26	is	be	AUX
cblr-2984	200	27	signed	sign	VERB
cblr-2984	200	28	and	and	CCONJ
cblr-2984	200	29	the	the	DET
cblr-2984	200	30	day	day	NOUN
cblr-2984	200	31	on	on	ADP
cblr-2984	200	32	which	which	PRON
cblr-2984	200	33	the	the	DET
cblr-2984	200	34	merger	merger	NOUN
cblr-2984	200	35	is	be	AUX
cblr-2984	200	36	closed	close	VERB
cblr-2984	200	37	by	by	ADP
cblr-2984	200	38	permitting	permit	VERB
cblr-2984	200	39	taxpayers	taxpayer	NOUN
cblr-2984	200	40	to	to	PART
cblr-2984	200	41	use	use	VERB
cblr-2984	200	42	signing	signing	NOUN
cblr-2984	200	43	date	date	NOUN
cblr-2984	200	44	values	value	NOUN
cblr-2984	200	45	of	of	ADP
cblr-2984	200	46	acquiror	acquiror	NOUN
cblr-2984	200	47	stock	stock	NOUN
cblr-2984	200	48	in	in	ADP
cblr-2984	200	49	3	3	NUM
cblr-2984	200	50	'	'	PUNCT
cblr-2984	200	51	the	the	DET
cblr-2984	200	52	courts	court	NOUN
cblr-2984	200	53	addressed	address	VERB
cblr-2984	200	54	this	this	DET
cblr-2984	200	55	question	question	NOUN
cblr-2984	200	56	in	in	ADP
cblr-2984	200	57	two	two	NUM
cblr-2984	200	58	judicial	judicial	ADJ
cblr-2984	200	59	decisions	decision	NOUN
cblr-2984	200	60	that	that	PRON
cblr-2984	200	61	involved	involve	VERB
cblr-2984	200	62	similar	similar	ADJ
cblr-2984	200	63	facts	fact	NOUN
cblr-2984	200	64	,	,	PUNCT
cblr-2984	200	65	heintz	heintz	PROPN
cblr-2984	200	66	v.	v.	PROPN
cblr-2984	200	67	commissioner	commissioner	PROPN
cblr-2984	200	68	,	,	PUNCT
cblr-2984	200	69	25	25	NUM
cblr-2984	200	70	t.c	t.c	PROPN
cblr-2984	200	71	.	.	PROPN
cblr-2984	200	72	132	132	NUM
cblr-2984	200	73	(	(	PUNCT
cblr-2984	200	74	1955	1955	NUM
cblr-2984	200	75	)	)	PUNCT
cblr-2984	200	76	,	,	PUNCT
cblr-2984	200	77	and	and	CCONJ
cblr-2984	200	78	mcdonald	mcdonald	PROPN
cblr-2984	200	79	's	's	PART
cblr-2984	200	80	restaurants	restaurant	NOUN
cblr-2984	200	81	of	of	ADP
cblr-2984	200	82	illinois	illinois	PROPN
cblr-2984	200	83	v.	v.	PROPN
cblr-2984	200	84	commissioner	commissioner	PROPN
cblr-2984	200	85	,	,	PUNCT
cblr-2984	200	86	688	688	NUM
cblr-2984	200	87	f.2d	f.2d	SYM
cblr-2984	200	88	520	520	NUM
cblr-2984	200	89	(	(	PUNCT
cblr-2984	200	90	7th	7th	ADJ
cblr-2984	200	91	cir	cir	NOUN
cblr-2984	200	92	.	.	PROPN
cblr-2984	200	93	1982	1982	NUM
cblr-2984	200	94	)	)	PUNCT
cblr-2984	200	95	.	.	PUNCT
cblr-2984	201	1	in	in	ADP
cblr-2984	201	2	heintz	heintz	PROPN
cblr-2984	201	3	,	,	PUNCT
cblr-2984	201	4	target	target	VERB
cblr-2984	201	5	shareholders	shareholder	NOUN
cblr-2984	201	6	(	(	PUNCT
cblr-2984	201	7	who	who	PRON
cblr-2984	201	8	wanted	want	VERB
cblr-2984	201	9	cash	cash	NOUN
cblr-2984	201	10	for	for	ADP
cblr-2984	201	11	their	their	PRON
cblr-2984	201	12	target	target	NOUN
cblr-2984	201	13	shares	share	NOUN
cblr-2984	201	14	)	)	PUNCT
cblr-2984	201	15	received	receive	VERB
cblr-2984	201	16	acquiror	acquiror	NOUN
cblr-2984	201	17	stock	stock	NOUN
cblr-2984	201	18	on	on	ADP
cblr-2984	201	19	the	the	DET
cblr-2984	201	20	condition	condition	NOUN
cblr-2984	201	21	that	that	SCONJ
cblr-2984	201	22	the	the	DET
cblr-2984	201	23	acquiror	acquiror	NOUN
cblr-2984	201	24	help	help	VERB
cblr-2984	201	25	those	those	DET
cblr-2984	201	26	shareholders	shareholder	NOUN
cblr-2984	201	27	dispose	dispose	VERB
cblr-2984	201	28	of	of	ADP
cblr-2984	201	29	the	the	DET
cblr-2984	201	30	stock	stock	NOUN
cblr-2984	201	31	after	after	ADP
cblr-2984	201	32	the	the	DET
cblr-2984	201	33	merger	merger	NOUN
cblr-2984	201	34	.	.	PUNCT
cblr-2984	202	1	in	in	ADP
cblr-2984	202	2	mcdonald	mcdonald	PROPN
cblr-2984	202	3	's	's	PART
cblr-2984	202	4	,	,	PUNCT
cblr-2984	202	5	the	the	DET
cblr-2984	202	6	target	target	NOUN
cblr-2984	202	7	shareholders	shareholder	NOUN
cblr-2984	202	8	sold	sell	VERB
cblr-2984	202	9	acquiror	acquiror	NOUN
cblr-2984	202	10	stock	stock	NOUN
cblr-2984	202	11	received	receive	VERB
cblr-2984	202	12	in	in	ADP
cblr-2984	202	13	a	a	DET
cblr-2984	202	14	merger	merger	NOUN
cblr-2984	202	15	immediately	immediately	ADV
cblr-2984	202	16	after	after	ADP
cblr-2984	202	17	the	the	DET
cblr-2984	202	18	merger	merger	NOUN
cblr-2984	202	19	and	and	CCONJ
cblr-2984	202	20	pursuant	pursuant	ADJ
cblr-2984	202	21	to	to	ADP
cblr-2984	202	22	a	a	DET
cblr-2984	202	23	prearranged	prearrange	VERB
cblr-2984	202	24	plan	plan	NOUN
cblr-2984	202	25	.	.	PUNCT
cblr-2984	203	1	in	in	ADP
cblr-2984	203	2	each	each	PRON
cblr-2984	203	3	of	of	ADP
cblr-2984	203	4	these	these	DET
cblr-2984	203	5	cases	case	NOUN
cblr-2984	203	6	,	,	PUNCT
cblr-2984	203	7	the	the	DET
cblr-2984	203	8	target	target	NOUN
cblr-2984	203	9	shareholders	shareholder	NOUN
cblr-2984	203	10	sold	sell	VERB
cblr-2984	203	11	their	their	PRON
cblr-2984	203	12	acquiror	acquiror	NOUN
cblr-2984	203	13	stock	stock	NOUN
cblr-2984	203	14	for	for	ADP
cblr-2984	203	15	cash	cash	NOUN
cblr-2984	203	16	to	to	ADP
cblr-2984	203	17	third	third	ADJ
cblr-2984	203	18	parties	party	NOUN
cblr-2984	203	19	unrelated	unrelated	ADJ
cblr-2984	203	20	to	to	ADP
cblr-2984	203	21	the	the	DET
cblr-2984	203	22	acquiror	acquiror	NOUN
cblr-2984	203	23	.	.	PUNCT
cblr-2984	204	1	the	the	DET
cblr-2984	204	2	court	court	NOUN
cblr-2984	204	3	in	in	ADP
cblr-2984	204	4	each	each	DET
cblr-2984	204	5	case	case	NOUN
cblr-2984	204	6	held	hold	VERB
cblr-2984	204	7	that	that	SCONJ
cblr-2984	204	8	the	the	DET
cblr-2984	204	9	post	post	ADJ
cblr-2984	204	10	-	-	ADJ
cblr-2984	204	11	reorganization	reorganization	ADJ
cblr-2984	204	12	sales	sale	NOUN
cblr-2984	204	13	violated	violate	VERB
cblr-2984	204	14	the	the	DET
cblr-2984	204	15	continuity	continuity	NOUN
cblr-2984	204	16	of	of	ADP
cblr-2984	204	17	interest	interest	NOUN
cblr-2984	204	18	requirement	requirement	NOUN
cblr-2984	204	19	.	.	PUNCT
cblr-2984	204	20	'	'	PUNCT
cblr-2984	205	1	treas	treas	PROPN
cblr-2984	205	2	.	.	PUNCT
cblr-2984	206	1	reg	reg	PROPN
cblr-2984	206	2	.	.	PUNCT
cblr-2984	207	1	§	§	PROPN
cblr-2984	207	2	1.368	1.368	NUM
cblr-2984	207	3	-	-	SYM
cblr-2984	207	4	1(e	1(e	NUM
cblr-2984	207	5	)	)	PUNCT
cblr-2984	207	6	(	(	PUNCT
cblr-2984	207	7	as	as	SCONJ
cblr-2984	207	8	amended	amend	VERB
cblr-2984	207	9	in	in	ADP
cblr-2984	207	10	2005	2005	NUM
cblr-2984	207	11	)	)	PUNCT
cblr-2984	207	12	.	.	PUNCT
cblr-2984	208	1	39	39	NUM
cblr-2984	208	2	see	see	VERB
cblr-2984	208	3	i	i	PRON
cblr-2984	208	4	d.	d.	PROPN
cblr-2984	208	5	§	§	PROPN
cblr-2984	208	6	1.368	1.368	NUM
cblr-2984	208	7	-	-	SYM
cblr-2984	208	8	1(e)(2	1(e)(2	NUM
cblr-2984	208	9	)	)	PUNCT
cblr-2984	208	10	.	.	PUNCT
cblr-2984	209	1	no	no	INTJ
cblr-2984	209	2	.	.	NOUN
cblr-2984	210	1	1:1	1:1	NUM
cblr-2984	210	2	]	]	X
cblr-2984	210	3	confronting	confront	VERB
cblr-2984	210	4	continuity	continuity	NOUN
cblr-2984	210	5	columbia	columbia	PROPN
cblr-2984	210	6	business	business	NOUN
cblr-2984	210	7	law	law	PROPN
cblr-2984	210	8	review	review	VERB
cblr-2984	210	9	certain	certain	ADJ
cblr-2984	210	10	instances	instance	NOUN
cblr-2984	210	11	to	to	PART
cblr-2984	210	12	perform	perform	VERB
cblr-2984	210	13	the	the	DET
cblr-2984	210	14	continuity	continuity	NOUN
cblr-2984	210	15	of	of	ADP
cblr-2984	210	16	interest	interest	NOUN
cblr-2984	210	17	calculation.4	calculation.4	NOUN
cblr-2984	210	18	"	"	PUNCT
cblr-2984	210	19	2	2	NUM
cblr-2984	210	20	.	.	PUNCT
cblr-2984	211	1	the	the	DET
cblr-2984	211	2	continuity	continuity	NOUN
cblr-2984	211	3	of	of	ADP
cblr-2984	211	4	business	business	NOUN
cblr-2984	211	5	enterprise	enterprise	NOUN
cblr-2984	211	6	doctrine	doctrine	NOUN
cblr-2984	211	7	an	an	DET
cblr-2984	211	8	acquisitive	acquisitive	ADJ
cblr-2984	211	9	reorganization	reorganization	NOUN
cblr-2984	211	10	must	must	AUX
cblr-2984	211	11	also	also	ADV
cblr-2984	211	12	satisfy	satisfy	VERB
cblr-2984	211	13	the	the	DET
cblr-2984	211	14	continuity	continuity	NOUN
cblr-2984	211	15	of	of	ADP
cblr-2984	211	16	business	business	NOUN
cblr-2984	211	17	enterprise	enterprise	NOUN
cblr-2984	211	18	requirement.4	requirement.4	PROPN
cblr-2984	211	19	'	'	PUNCT
cblr-2984	211	20	an	an	DET
cblr-2984	211	21	acquiror	acquiror	NOUN
cblr-2984	211	22	must	must	AUX
cblr-2984	211	23	continue	continue	VERB
cblr-2984	211	24	the	the	DET
cblr-2984	211	25	target	target	NOUN
cblr-2984	211	26	's	's	PART
cblr-2984	211	27	historic	historic	ADJ
cblr-2984	211	28	business	business	NOUN
cblr-2984	211	29	following	follow	VERB
cblr-2984	211	30	a	a	DET
cblr-2984	211	31	reorganization	reorganization	NOUN
cblr-2984	211	32	,	,	PUNCT
cblr-2984	211	33	or	or	CCONJ
cblr-2984	211	34	it	it	PRON
cblr-2984	211	35	must	must	AUX
cblr-2984	211	36	use	use	VERB
cblr-2984	211	37	a	a	DET
cblr-2984	211	38	significant	significant	ADJ
cblr-2984	211	39	portion	portion	NOUN
cblr-2984	211	40	of	of	ADP
cblr-2984	211	41	the	the	DET
cblr-2984	211	42	target	target	NOUN
cblr-2984	211	43	's	's	PART
cblr-2984	211	44	business	business	NOUN
cblr-2984	211	45	assets	asset	NOUN
cblr-2984	211	46	in	in	ADP
cblr-2984	211	47	its	its	PRON
cblr-2984	211	48	own	own	ADJ
cblr-2984	211	49	business.42	business.42	NOUN
cblr-2984	211	50	in	in	ADP
cblr-2984	211	51	contrast	contrast	NOUN
cblr-2984	211	52	to	to	ADP
cblr-2984	211	53	the	the	DET
cblr-2984	211	54	continuity	continuity	NOUN
cblr-2984	211	55	of	of	ADP
cblr-2984	211	56	interest	interest	NOUN
cblr-2984	211	57	requirement	requirement	NOUN
cblr-2984	211	58	,	,	PUNCT
cblr-2984	211	59	however	however	ADV
cblr-2984	211	60	,	,	PUNCT
cblr-2984	211	61	the	the	DET
cblr-2984	211	62	continuity	continuity	NOUN
cblr-2984	211	63	of	of	ADP
cblr-2984	211	64	business	business	NOUN
cblr-2984	211	65	enterprise	enterprise	NOUN
cblr-2984	211	66	requirement	requirement	NOUN
cblr-2984	211	67	under	under	ADP
cblr-2984	211	68	current	current	ADJ
cblr-2984	211	69	law	law	NOUN
cblr-2984	211	70	has	have	AUX
cblr-2984	211	71	not	not	PART
cblr-2984	211	72	been	be	AUX
cblr-2984	211	73	viewed	view	VERB
cblr-2984	211	74	as	as	ADP
cblr-2984	211	75	particularly	particularly	ADV
cblr-2984	211	76	onerous	onerous	ADJ
cblr-2984	211	77	to	to	ADP
cblr-2984	211	78	taxpayers.4	taxpayers.4	VERB
cblr-2984	211	79	"	"	PUNCT
cblr-2984	211	80	3	3	NUM
cblr-2984	211	81	.	.	PUNCT
cblr-2984	212	1	the	the	DET
cblr-2984	212	2	business	business	NOUN
cblr-2984	212	3	purpose	purpose	NOUN
cblr-2984	212	4	doctrine	doctrine	NOUN
cblr-2984	212	5	last	last	ADJ
cblr-2984	212	6	,	,	PUNCT
cblr-2984	212	7	each	each	DET
cblr-2984	212	8	reorganization	reorganization	NOUN
cblr-2984	212	9	must	must	AUX
cblr-2984	212	10	be	be	AUX
cblr-2984	212	11	motivated	motivate	VERB
cblr-2984	212	12	by	by	ADP
cblr-2984	212	13	a	a	DET
cblr-2984	212	14	legitimate	legitimate	ADJ
cblr-2984	212	15	business	business	NOUN
cblr-2984	212	16	purpose.44	purpose.44	NOUN
cblr-2984	212	17	in	in	ADP
cblr-2984	212	18	the	the	DET
cblr-2984	212	19	acquisitive	acquisitive	ADJ
cblr-2984	212	20	(	(	PUNCT
cblr-2984	212	21	as	as	SCONJ
cblr-2984	212	22	opposed	oppose	VERB
cblr-2984	212	23	to	to	ADP
cblr-2984	212	24	the	the	DET
cblr-2984	212	25	divisive	divisive	ADJ
cblr-2984	212	26	)	)	PUNCT
cblr-2984	212	27	reorganization	reorganization	NOUN
cblr-2984	212	28	context	context	NOUN
cblr-2984	212	29	,	,	PUNCT
cblr-2984	212	30	the	the	DET
cblr-2984	212	31	business	business	NOUN
cblr-2984	212	32	purpose	purpose	NOUN
cblr-2984	212	33	requirement	requirement	NOUN
cblr-2984	212	34	is	be	AUX
cblr-2984	212	35	also	also	ADV
cblr-2984	212	36	easy	easy	ADJ
cblr-2984	212	37	to	to	PART
cblr-2984	212	38	satisfy.45	satisfy.45	VERB
cblr-2984	212	39	the	the	DET
cblr-2984	212	40	mere	mere	ADJ
cblr-2984	212	41	fact	fact	NOUN
cblr-2984	212	42	that	that	SCONJ
cblr-2984	212	43	a	a	DET
cblr-2984	212	44	target	target	NOUN
cblr-2984	212	45	would	would	AUX
cblr-2984	212	46	agree	agree	VERB
cblr-2984	212	47	to	to	PART
cblr-2984	212	48	combine	combine	VERB
cblr-2984	212	49	with	with	ADP
cblr-2984	212	50	an	an	DET
cblr-2984	212	51	unrelated	unrelated	ADJ
cblr-2984	212	52	acquiror	acquiror	NOUN
cblr-2984	212	53	40	40	NUM
cblr-2984	213	1	i	i	NOUN
cblr-2984	213	2	d.	d.	PROPN
cblr-2984	213	3	41	41	NUM
cblr-2984	213	4	treas	treas	PROPN
cblr-2984	213	5	.	.	PUNCT
cblr-2984	214	1	reg	reg	PROPN
cblr-2984	214	2	.	.	PUNCT
cblr-2984	215	1	§	§	PROPN
cblr-2984	215	2	1.368	1.368	NUM
cblr-2984	215	3	-	-	SYM
cblr-2984	215	4	1(d)(1	1(d)(1	NUM
cblr-2984	215	5	)	)	PUNCT
cblr-2984	215	6	(	(	PUNCT
cblr-2984	215	7	as	as	SCONJ
cblr-2984	215	8	amended	amend	VERB
cblr-2984	215	9	in	in	ADP
cblr-2984	215	10	2006	2006	NUM
cblr-2984	215	11	)	)	PUNCT
cblr-2984	215	12	(	(	PUNCT
cblr-2984	215	13	"	"	PUNCT
cblr-2984	215	14	continuity	continuity	NOUN
cblr-2984	215	15	of	of	ADP
cblr-2984	215	16	business	business	NOUN
cblr-2984	215	17	enterprise	enterprise	NOUN
cblr-2984	215	18	(	(	PUNCT
cblr-2984	215	19	cobe	cobe	PROPN
cblr-2984	215	20	)	)	PUNCT
cblr-2984	215	21	requires	require	VERB
cblr-2984	215	22	that	that	SCONJ
cblr-2984	215	23	the	the	DET
cblr-2984	215	24	issuing	issue	VERB
cblr-2984	215	25	corporation	corporation	NOUN
cblr-2984	215	26	(	(	PUNCT
cblr-2984	215	27	p	p	NOUN
cblr-2984	215	28	)	)	PUNCT
cblr-2984	215	29	...	...	PUNCT
cblr-2984	215	30	either	either	CCONJ
cblr-2984	215	31	continue	continue	VERB
cblr-2984	215	32	the	the	DET
cblr-2984	215	33	target	target	NOUN
cblr-2984	215	34	corporation	corporation	NOUN
cblr-2984	215	35	's	's	PART
cblr-2984	215	36	(	(	PUNCT
cblr-2984	215	37	t	t	PROPN
cblr-2984	215	38	's	's	PART
cblr-2984	215	39	)	)	PUNCT
cblr-2984	215	40	historic	historic	ADJ
cblr-2984	215	41	business	business	NOUN
cblr-2984	215	42	or	or	CCONJ
cblr-2984	215	43	use	use	VERB
cblr-2984	215	44	a	a	DET
cblr-2984	215	45	significant	significant	ADJ
cblr-2984	215	46	portion	portion	NOUN
cblr-2984	215	47	of	of	ADP
cblr-2984	215	48	t	t	PROPN
cblr-2984	215	49	's	's	PART
cblr-2984	215	50	historic	historic	ADJ
cblr-2984	215	51	business	business	NOUN
cblr-2984	215	52	assets	asset	NOUN
cblr-2984	215	53	in	in	ADP
cblr-2984	215	54	a	a	DET
cblr-2984	215	55	business	business	NOUN
cblr-2984	215	56	.	.	PUNCT
cblr-2984	215	57	"	"	PUNCT
cblr-2984	215	58	)	)	PUNCT
cblr-2984	215	59	.	.	PUNCT
cblr-2984	216	1	42	42	NUM
cblr-2984	217	1	i	i	PROPN
cblr-2984	217	2	d.	d.	PROPN
cblr-2984	217	3	cheryl	cheryl	PROPN
cblr-2984	217	4	d.	d.	PROPN
cblr-2984	217	5	block	block	PROPN
cblr-2984	217	6	,	,	PUNCT
cblr-2984	217	7	corporate	corporate	ADJ
cblr-2984	217	8	taxation	taxation	NOUN
cblr-2984	217	9	347	347	NUM
cblr-2984	217	10	(	(	PUNCT
cblr-2984	217	11	2d	2d	NUM
cblr-2984	217	12	ed	ed	NOUN
cblr-2984	217	13	.	.	PUNCT
cblr-2984	217	14	2002	2002	NUM
cblr-2984	217	15	)	)	PUNCT
cblr-2984	217	16	.	.	PUNCT
cblr-2984	218	1	gregory	gregory	PROPN
cblr-2984	218	2	v.	v.	PROPN
cblr-2984	218	3	helvering	helvering	PROPN
cblr-2984	218	4	,	,	PUNCT
cblr-2984	218	5	293	293	NUM
cblr-2984	218	6	u.s	u.s	PROPN
cblr-2984	218	7	.	.	PROPN
cblr-2984	218	8	465	465	NUM
cblr-2984	218	9	(	(	PUNCT
cblr-2984	218	10	1935	1935	NUM
cblr-2984	218	11	)	)	PUNCT
cblr-2984	218	12	(	(	PUNCT
cblr-2984	218	13	stating	state	VERB
cblr-2984	218	14	that	that	SCONJ
cblr-2984	218	15	the	the	DET
cblr-2984	218	16	transaction	transaction	NOUN
cblr-2984	218	17	"	"	PUNCT
cblr-2984	218	18	was	be	AUX
cblr-2984	218	19	in	in	ADP
cblr-2984	218	20	fact	fact	NOUN
cblr-2984	218	21	an	an	DET
cblr-2984	218	22	elaborate	elaborate	ADJ
cblr-2984	218	23	and	and	CCONJ
cblr-2984	218	24	devious	devious	ADJ
cblr-2984	218	25	form	form	NOUN
cblr-2984	218	26	of	of	ADP
cblr-2984	218	27	conveyance	conveyance	NOUN
cblr-2984	218	28	masquerading	masquerade	VERB
cblr-2984	218	29	as	as	ADP
cblr-2984	218	30	a	a	DET
cblr-2984	218	31	corporate	corporate	ADJ
cblr-2984	218	32	reorganization	reorganization	NOUN
cblr-2984	218	33	,	,	PUNCT
cblr-2984	218	34	and	and	CCONJ
cblr-2984	218	35	nothing	nothing	PRON
cblr-2984	218	36	else	else	ADV
cblr-2984	218	37	.	.	PUNCT
cblr-2984	218	38	.	.	PUNCT
cblr-2984	218	39	.	.	PUNCT
cblr-2984	218	40	.	.	PUNCT
cblr-2984	219	1	"	"	PUNCT
cblr-2984	219	2	)	)	PUNCT
cblr-2984	219	3	;	;	PUNCT
cblr-2984	219	4	see	see	VERB
cblr-2984	219	5	arthur	arthur	PROPN
cblr-2984	219	6	m.	m.	PROPN
cblr-2984	219	7	michaelson	michaelson	PROPN
cblr-2984	219	8	,	,	PUNCT
cblr-2984	219	9	"	"	PUNCT
cblr-2984	219	10	business	business	NOUN
cblr-2984	219	11	purpose	purpose	NOUN
cblr-2984	219	12	"	"	PUNCT
cblr-2984	219	13	and	and	CCONJ
cblr-2984	219	14	tax	tax	NOUN
cblr-2984	219	15	-	-	PUNCT
cblr-2984	219	16	free	free	ADJ
cblr-2984	219	17	reorganization	reorganization	NOUN
cblr-2984	219	18	,	,	PUNCT
cblr-2984	219	19	61	61	NUM
cblr-2984	219	20	yale	yale	PROPN
cblr-2984	219	21	l.j	l.j	PROPN
cblr-2984	219	22	.	.	PROPN
cblr-2984	219	23	14	14	NUM
cblr-2984	219	24	(	(	PUNCT
cblr-2984	219	25	1952	1952	NUM
cblr-2984	219	26	)	)	PUNCT
cblr-2984	219	27	(	(	PUNCT
cblr-2984	219	28	providing	provide	VERB
cblr-2984	219	29	an	an	DET
cblr-2984	219	30	overview	overview	NOUN
cblr-2984	219	31	of	of	ADP
cblr-2984	219	32	the	the	DET
cblr-2984	219	33	business	business	NOUN
cblr-2984	219	34	purpose	purpose	NOUN
cblr-2984	219	35	doctrine	doctrine	NOUN
cblr-2984	219	36	in	in	ADP
cblr-2984	219	37	the	the	DET
cblr-2984	219	38	context	context	NOUN
cblr-2984	219	39	of	of	ADP
cblr-2984	219	40	acquisitive	acquisitive	ADJ
cblr-2984	219	41	reorganizations	reorganization	NOUN
cblr-2984	219	42	)	)	PUNCT
cblr-2984	219	43	;	;	PUNCT
cblr-2984	219	44	harvey	harvey	PROPN
cblr-2984	219	45	m.	m.	NOUN
cblr-2984	219	46	spear	spear	NOUN
cblr-2984	219	47	,	,	PUNCT
cblr-2984	219	48	'	'	PUNCT
cblr-2984	219	49	corporate	corporate	ADJ
cblr-2984	219	50	business	business	NOUN
cblr-2984	219	51	purpose	purpose	NOUN
cblr-2984	219	52	'	'	PUNCT
cblr-2984	219	53	in	in	ADP
cblr-2984	219	54	reorganization	reorganization	NOUN
cblr-2984	219	55	,	,	PUNCT
cblr-2984	219	56	3	3	NUM
cblr-2984	219	57	tax	tax	NOUN
cblr-2984	219	58	l.	l.	PROPN
cblr-2984	219	59	rev	rev	PROPN
cblr-2984	219	60	.	.	PROPN
cblr-2984	219	61	225	225	NUM
cblr-2984	219	62	(	(	PUNCT
cblr-2984	219	63	1947	1947	NUM
cblr-2984	219	64	)	)	PUNCT
cblr-2984	219	65	.	.	PUNCT
cblr-2984	220	1	41	41	NUM
cblr-2984	220	2	see	see	VERB
cblr-2984	220	3	louis	louis	PROPN
cblr-2984	220	4	s.	s.	PROPN
cblr-2984	220	5	freeman	freeman	PROPN
cblr-2984	220	6	,	,	PUNCT
cblr-2984	220	7	general	general	ADJ
cblr-2984	220	8	overview	overview	NOUN
cblr-2984	220	9	and	and	CCONJ
cblr-2984	220	10	strategies	strategy	NOUN
cblr-2984	220	11	in	in	ADP
cblr-2984	220	12	representing	represent	VERB
cblr-2984	220	13	sellers	seller	NOUN
cblr-2984	220	14	,	,	PUNCT
cblr-2984	220	15	618	618	NUM
cblr-2984	220	16	pli	pli	PROPN
cblr-2984	220	17	/	/	SYM
cblr-2984	220	18	tax	tax	NOUN
cblr-2984	220	19	7	7	NUM
cblr-2984	220	20	(	(	PUNCT
cblr-2984	220	21	2004	2004	NUM
cblr-2984	220	22	)	)	PUNCT
cblr-2984	220	23	(	(	PUNCT
cblr-2984	220	24	observing	observe	VERB
cblr-2984	220	25	that	that	SCONJ
cblr-2984	220	26	"	"	PUNCT
cblr-2984	220	27	the	the	DET
cblr-2984	220	28	business	business	NOUN
cblr-2984	220	29	purpose	purpose	NOUN
cblr-2984	220	30	requirement	requirement	NOUN
cblr-2984	220	31	as	as	SCONJ
cblr-2984	220	32	applied	apply	VERB
cblr-2984	220	33	to	to	ADP
cblr-2984	220	34	acquisitive	acquisitive	ADJ
cblr-2984	220	35	reorganizations	reorganization	NOUN
cblr-2984	220	36	is	be	AUX
cblr-2984	220	37	substantially	substantially	ADV
cblr-2984	220	38	less	less	ADV
cblr-2984	220	39	stringent	stringent	ADJ
cblr-2984	220	40	than	than	ADP
cblr-2984	220	41	the	the	DET
cblr-2984	220	42	requirement	requirement	NOUN
cblr-2984	220	43	as	as	SCONJ
cblr-2984	220	44	applied	apply	VERB
cblr-2984	220	45	to	to	ADP
cblr-2984	220	46	spinoffs	spinoff	NOUN
cblr-2984	220	47	"	"	PUNCT
cblr-2984	220	48	)	)	PUNCT
cblr-2984	220	49	.	.	PUNCT
cblr-2984	221	1	[	[	X
cblr-2984	221	2	vol	vol	NOUN
cblr-2984	221	3	.	.	PUNCT
cblr-2984	221	4	2006	2006	NUM
cblr-2984	221	5	implies	imply	VERB
cblr-2984	221	6	that	that	SCONJ
cblr-2984	221	7	the	the	DET
cblr-2984	221	8	target	target	NOUN
cblr-2984	221	9	's	's	PART
cblr-2984	221	10	management	management	NOUN
cblr-2984	221	11	believes	believe	VERB
cblr-2984	221	12	that	that	SCONJ
cblr-2984	221	13	the	the	DET
cblr-2984	221	14	combination	combination	NOUN
cblr-2984	221	15	will	will	AUX
cblr-2984	221	16	yield	yield	VERB
cblr-2984	221	17	valuable	valuable	ADJ
cblr-2984	221	18	synergies	synergy	NOUN
cblr-2984	221	19	,	,	PUNCT
cblr-2984	221	20	that	that	SCONJ
cblr-2984	221	21	the	the	DET
cblr-2984	221	22	acquiror	acquiror	NOUN
cblr-2984	221	23	will	will	AUX
cblr-2984	221	24	provide	provide	VERB
cblr-2984	221	25	new	new	ADJ
cblr-2984	221	26	strategic	strategic	ADJ
cblr-2984	221	27	direction	direction	NOUN
cblr-2984	221	28	to	to	ADP
cblr-2984	221	29	the	the	DET
cblr-2984	221	30	business	business	NOUN
cblr-2984	221	31	of	of	ADP
cblr-2984	221	32	the	the	DET
cblr-2984	221	33	former	former	ADJ
cblr-2984	221	34	target	target	NOUN
cblr-2984	221	35	or	or	CCONJ
cblr-2984	221	36	that	that	SCONJ
cblr-2984	221	37	the	the	DET
cblr-2984	221	38	target	target	NOUN
cblr-2984	221	39	is	be	AUX
cblr-2984	221	40	simply	simply	ADV
cblr-2984	221	41	in	in	ADP
cblr-2984	221	42	need	need	NOUN
cblr-2984	221	43	of	of	ADP
cblr-2984	221	44	capital	capital	NOUN
cblr-2984	221	45	to	to	PART
cblr-2984	221	46	run	run	VERB
cblr-2984	221	47	its	its	PRON
cblr-2984	221	48	business.46	business.46	PROPN
cblr-2984	221	49	b.	b.	PROPN
cblr-2984	221	50	specific	specific	PROPN
cblr-2984	221	51	forms	form	NOUN
cblr-2984	221	52	of	of	ADP
cblr-2984	221	53	acquisitive	acquisitive	ADJ
cblr-2984	221	54	reorganizations	reorganization	NOUN
cblr-2984	221	55	an	an	DET
cblr-2984	221	56	acquisitive	acquisitive	ADJ
cblr-2984	221	57	reorganization	reorganization	NOUN
cblr-2984	221	58	must	must	AUX
cblr-2984	221	59	also	also	ADV
cblr-2984	221	60	meet	meet	VERB
cblr-2984	221	61	the	the	DET
cblr-2984	221	62	specific	specific	ADJ
cblr-2984	221	63	statutory	statutory	ADJ
cblr-2984	221	64	requirements	requirement	NOUN
cblr-2984	221	65	of	of	ADP
cblr-2984	221	66	one	one	NUM
cblr-2984	221	67	of	of	ADP
cblr-2984	221	68	the	the	DET
cblr-2984	221	69	reorganization	reorganization	NOUN
cblr-2984	221	70	provisions	provision	NOUN
cblr-2984	221	71	of	of	ADP
cblr-2984	221	72	the	the	DET
cblr-2984	221	73	code	code	NOUN
cblr-2984	221	74	.	.	PUNCT
cblr-2984	222	1	several	several	ADJ
cblr-2984	222	2	of	of	ADP
cblr-2984	222	3	these	these	DET
cblr-2984	222	4	forms	form	NOUN
cblr-2984	222	5	of	of	ADP
cblr-2984	222	6	reorganization	reorganization	NOUN
cblr-2984	222	7	contain	contain	VERB
cblr-2984	222	8	more	more	ADV
cblr-2984	222	9	stringent	stringent	ADJ
cblr-2984	222	10	requirements	requirement	NOUN
cblr-2984	222	11	than	than	ADP
cblr-2984	222	12	the	the	DET
cblr-2984	222	13	general	general	ADJ
cblr-2984	222	14	traditions	tradition	NOUN
cblr-2984	222	15	described	describe	VERB
cblr-2984	222	16	above	above	ADV
cblr-2984	222	17	.	.	PUNCT
cblr-2984	223	1	specifically	specifically	ADV
cblr-2984	223	2	,	,	PUNCT
cblr-2984	223	3	the	the	DET
cblr-2984	223	4	judicial	judicial	ADJ
cblr-2984	223	5	continuity	continuity	NOUN
cblr-2984	223	6	of	of	ADP
cblr-2984	223	7	interest	interest	NOUN
cblr-2984	223	8	doctrine	doctrine	NOUN
cblr-2984	223	9	is	be	AUX
cblr-2984	223	10	only	only	ADV
cblr-2984	223	11	relevant	relevant	ADJ
cblr-2984	223	12	in	in	ADP
cblr-2984	223	13	the	the	DET
cblr-2984	223	14	case	case	NOUN
cblr-2984	223	15	of	of	ADP
cblr-2984	223	16	statutory	statutory	ADJ
cblr-2984	223	17	mergers	merger	NOUN
cblr-2984	223	18	and	and	CCONJ
cblr-2984	223	19	forward	forward	ADV
cblr-2984	223	20	triangular	triangular	NOUN
cblr-2984	223	21	mergers.47	mergers.47	NOUN
cblr-2984	223	22	consequently	consequently	ADV
cblr-2984	223	23	,	,	PUNCT
cblr-2984	223	24	those	those	DET
cblr-2984	223	25	two	two	NUM
cblr-2984	223	26	reorganization	reorganization	NOUN
cblr-2984	223	27	forms	form	NOUN
cblr-2984	223	28	are	be	AUX
cblr-2984	223	29	the	the	DET
cblr-2984	223	30	focus	focus	NOUN
cblr-2984	223	31	of	of	ADP
cblr-2984	223	32	this	this	DET
cblr-2984	223	33	article.48	article.48	NOUN
cblr-2984	223	34	1	1	NUM
cblr-2984	223	35	.	.	PUNCT
cblr-2984	223	36	statutory	statutory	ADJ
cblr-2984	223	37	merger	merger	NOUN
cblr-2984	223	38	a	a	DET
cblr-2984	223	39	statutory	statutory	ADJ
cblr-2984	223	40	merger	merger	NOUN
cblr-2984	223	41	of	of	ADP
cblr-2984	223	42	the	the	DET
cblr-2984	223	43	target	target	NOUN
cblr-2984	223	44	directly	directly	ADV
cblr-2984	223	45	into	into	ADP
cblr-2984	223	46	the	the	DET
cblr-2984	223	47	acquiror	acquiror	NOUN
cblr-2984	223	48	,	,	PUNCT
cblr-2984	223	49	in	in	ADP
cblr-2984	223	50	which	which	PRON
cblr-2984	223	51	target	target	NOUN
cblr-2984	223	52	shareholders	shareholder	NOUN
cblr-2984	223	53	receive	receive	VERB
cblr-2984	223	54	stock	stock	NOUN
cblr-2984	223	55	of	of	ADP
cblr-2984	223	56	the	the	DET
cblr-2984	223	57	acquiror	acquiror	NOUN
cblr-2984	223	58	,	,	PUNCT
cblr-2984	223	59	qualifies	qualify	VERB
cblr-2984	223	60	as	as	ADP
cblr-2984	223	61	a	a	DET
cblr-2984	223	62	reorganization.49	reorganization.49	NOUN
cblr-2984	223	63	in	in	ADP
cblr-2984	223	64	this	this	DET
cblr-2984	223	65	transaction	transaction	NOUN
cblr-2984	223	66	,	,	PUNCT
cblr-2984	223	67	the	the	DET
cblr-2984	223	68	acquiror	acquiror	NOUN
cblr-2984	223	69	is	be	AUX
cblr-2984	223	70	the	the	DET
cblr-2984	223	71	surviving	survive	VERB
cblr-2984	223	72	corporate	corporate	ADJ
cblr-2984	223	73	entity	entity	NOUN
cblr-2984	223	74	after	after	ADP
cblr-2984	223	75	the	the	PRON
cblr-2984	223	76	'	'	PUNCT
cblr-2984	223	77	if	if	SCONJ
cblr-2984	223	78	,	,	PUNCT
cblr-2984	223	79	on	on	ADP
cblr-2984	223	80	the	the	DET
cblr-2984	223	81	other	other	ADJ
cblr-2984	223	82	hand	hand	NOUN
cblr-2984	223	83	,	,	PUNCT
cblr-2984	223	84	the	the	DET
cblr-2984	223	85	transaction	transaction	NOUN
cblr-2984	223	86	appears	appear	VERB
cblr-2984	223	87	to	to	PART
cblr-2984	223	88	be	be	AUX
cblr-2984	223	89	motivated	motivate	VERB
cblr-2984	223	90	in	in	ADP
cblr-2984	223	91	significant	significant	ADJ
cblr-2984	223	92	part	part	NOUN
cblr-2984	223	93	by	by	ADP
cblr-2984	223	94	a	a	DET
cblr-2984	223	95	desire	desire	NOUN
cblr-2984	223	96	to	to	PART
cblr-2984	223	97	avoid	avoid	VERB
cblr-2984	223	98	federal	federal	ADJ
cblr-2984	223	99	income	income	NOUN
cblr-2984	223	100	taxes	taxis	NOUN
cblr-2984	223	101	,	,	PUNCT
cblr-2984	223	102	then	then	ADV
cblr-2984	223	103	a	a	DET
cblr-2984	223	104	careful	careful	ADJ
cblr-2984	223	105	analysis	analysis	NOUN
cblr-2984	223	106	of	of	ADP
cblr-2984	223	107	all	all	DET
cblr-2984	223	108	the	the	DET
cblr-2984	223	109	purposes	purpose	NOUN
cblr-2984	223	110	motivating	motivate	VERB
cblr-2984	223	111	the	the	DET
cblr-2984	223	112	reorganization	reorganization	NOUN
cblr-2984	223	113	is	be	AUX
cblr-2984	223	114	necessary	necessary	ADJ
cblr-2984	223	115	.	.	PUNCT
cblr-2984	224	1	as	as	SCONJ
cblr-2984	224	2	judge	judge	NOUN
cblr-2984	224	3	hand	hand	NOUN
cblr-2984	224	4	famously	famously	ADV
cblr-2984	224	5	wrote	write	VERB
cblr-2984	224	6	in	in	ADP
cblr-2984	224	7	helvering	helvere	VERB
cblr-2984	224	8	v.	v.	ADP
cblr-2984	224	9	gregory	gregory	PROPN
cblr-2984	224	10	,	,	PUNCT
cblr-2984	224	11	69	69	NUM
cblr-2984	224	12	f.2d	f.2d	NOUN
cblr-2984	224	13	809	809	NUM
cblr-2984	224	14	,	,	PUNCT
cblr-2984	224	15	811	811	NUM
cblr-2984	224	16	(	(	PUNCT
cblr-2984	224	17	2d	2d	NUM
cblr-2984	224	18	cir	cir	NOUN
cblr-2984	224	19	.	.	PUNCT
cblr-2984	224	20	1934	1934	NUM
cblr-2984	224	21	)	)	PUNCT
cblr-2984	224	22	,	,	PUNCT
cblr-2984	224	23	"	"	PUNCT
cblr-2984	224	24	the	the	DET
cblr-2984	224	25	meaning	meaning	NOUN
cblr-2984	224	26	of	of	ADP
cblr-2984	224	27	a	a	DET
cblr-2984	224	28	sentence	sentence	NOUN
cblr-2984	224	29	may	may	AUX
cblr-2984	224	30	be	be	AUX
cblr-2984	224	31	more	more	ADJ
cblr-2984	224	32	than	than	ADP
cblr-2984	224	33	that	that	PRON
cblr-2984	224	34	of	of	ADP
cblr-2984	224	35	the	the	DET
cblr-2984	224	36	separate	separate	ADJ
cblr-2984	224	37	words	word	NOUN
cblr-2984	224	38	,	,	PUNCT
cblr-2984	224	39	as	as	SCONJ
cblr-2984	224	40	a	a	DET
cblr-2984	224	41	melody	melody	NOUN
cblr-2984	224	42	is	be	AUX
cblr-2984	224	43	more	more	ADJ
cblr-2984	224	44	than	than	ADP
cblr-2984	224	45	the	the	DET
cblr-2984	224	46	notes	note	NOUN
cblr-2984	224	47	.	.	PUNCT
cblr-2984	224	48	"	"	PUNCT
cblr-2984	225	1	"	"	PUNCT
cblr-2984	225	2	the	the	DET
cblr-2984	225	3	other	other	ADJ
cblr-2984	225	4	acquisitive	acquisitive	ADJ
cblr-2984	225	5	forms	form	NOUN
cblr-2984	225	6	of	of	ADP
cblr-2984	225	7	reorganization	reorganization	NOUN
cblr-2984	225	8	contain	contain	VERB
cblr-2984	225	9	specific	specific	ADJ
cblr-2984	225	10	statutory	statutory	ADJ
cblr-2984	225	11	provisions	provision	NOUN
cblr-2984	225	12	that	that	PRON
cblr-2984	225	13	dictate	dictate	VERB
cblr-2984	225	14	the	the	DET
cblr-2984	225	15	contents	content	NOUN
cblr-2984	225	16	of	of	ADP
cblr-2984	225	17	the	the	DET
cblr-2984	225	18	consideration	consideration	NOUN
cblr-2984	225	19	to	to	PART
cblr-2984	225	20	be	be	AUX
cblr-2984	225	21	paid	pay	VERB
cblr-2984	225	22	by	by	ADP
cblr-2984	225	23	the	the	DET
cblr-2984	225	24	acquiror	acquiror	NOUN
cblr-2984	225	25	.	.	PUNCT
cblr-2984	226	1	see	see	VERB
cblr-2984	226	2	i.r.c	i.r.c	NOUN
cblr-2984	226	3	.	.	PUNCT
cblr-2984	227	1	§	§	PROPN
cblr-2984	227	2	§	§	PROPN
cblr-2984	227	3	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	227	4	)	)	PUNCT
cblr-2984	227	5	,	,	PUNCT
cblr-2984	228	1	(	(	PUNCT
cblr-2984	228	2	c	c	X
cblr-2984	228	3	)	)	PUNCT
cblr-2984	228	4	and	and	CCONJ
cblr-2984	228	5	(	(	PUNCT
cblr-2984	228	6	a)(2)(e	a)(2)(e	NUM
cblr-2984	228	7	)	)	PUNCT
cblr-2984	228	8	(	(	PUNCT
cblr-2984	228	9	2005	2005	NUM
cblr-2984	228	10	)	)	PUNCT
cblr-2984	228	11	.	.	PUNCT
cblr-2984	229	1	"	"	PUNCT
cblr-2984	230	1	this	this	DET
cblr-2984	230	2	article	article	NOUN
cblr-2984	230	3	,	,	PUNCT
cblr-2984	230	4	thus	thus	ADV
cblr-2984	230	5	,	,	PUNCT
cblr-2984	230	6	does	do	AUX
cblr-2984	230	7	not	not	PART
cblr-2984	230	8	address	address	VERB
cblr-2984	230	9	statutory	statutory	ADJ
cblr-2984	230	10	requirements	requirement	NOUN
cblr-2984	230	11	regarding	regard	VERB
cblr-2984	230	12	the	the	DET
cblr-2984	230	13	amounts	amount	NOUN
cblr-2984	230	14	of	of	ADP
cblr-2984	230	15	acquiror	acquiror	NOUN
cblr-2984	230	16	stock	stock	NOUN
cblr-2984	230	17	that	that	PRON
cblr-2984	230	18	must	must	AUX
cblr-2984	230	19	be	be	AUX
cblr-2984	230	20	paid	pay	VERB
cblr-2984	230	21	to	to	PART
cblr-2984	230	22	target	target	VERB
cblr-2984	230	23	shareholders	shareholder	NOUN
cblr-2984	230	24	in	in	ADP
cblr-2984	230	25	other	other	ADJ
cblr-2984	230	26	types	type	NOUN
cblr-2984	230	27	of	of	ADP
cblr-2984	230	28	reorganizations	reorganization	NOUN
cblr-2984	230	29	,	,	PUNCT
cblr-2984	230	30	such	such	ADJ
cblr-2984	230	31	as	as	ADP
cblr-2984	230	32	reorganizations	reorganization	NOUN
cblr-2984	230	33	under	under	ADP
cblr-2984	230	34	i.r.c	i.r.c	NOUN
cblr-2984	230	35	.	.	PUNCT
cblr-2984	231	1	§	§	PROPN
cblr-2984	231	2	§	§	PROPN
cblr-2984	231	3	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	231	4	)	)	PUNCT
cblr-2984	231	5	,	,	PUNCT
cblr-2984	232	1	(	(	PUNCT
cblr-2984	232	2	c	c	X
cblr-2984	232	3	)	)	PUNCT
cblr-2984	232	4	or	or	CCONJ
cblr-2984	232	5	(	(	PUNCT
cblr-2984	232	6	a)(2)(e	a)(2)(e	NUM
cblr-2984	232	7	)	)	PUNCT
cblr-2984	232	8	(	(	PUNCT
cblr-2984	232	9	2005	2005	NUM
cblr-2984	232	10	)	)	PUNCT
cblr-2984	232	11	.	.	PUNCT
cblr-2984	233	1	"	"	PUNCT
cblr-2984	233	2	i.r.c	i.r.c	NOUN
cblr-2984	233	3	.	.	PUNCT
cblr-2984	234	1	§	§	PROPN
cblr-2984	234	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	234	3	)	)	PUNCT
cblr-2984	234	4	(	(	PUNCT
cblr-2984	234	5	2005	2005	NUM
cblr-2984	234	6	)	)	PUNCT
cblr-2984	234	7	.	.	PUNCT
cblr-2984	235	1	no	no	INTJ
cblr-2984	235	2	.	.	NOUN
cblr-2984	236	1	1:1	1:1	NUM
cblr-2984	236	2	]	]	X
cblr-2984	236	3	confronting	confront	VERB
cblr-2984	236	4	continuity	continuity	NOUN
cblr-2984	236	5	merger	merger	NOUN
cblr-2984	236	6	.	.	PUNCT
cblr-2984	236	7	"	"	PUNCT
cblr-2984	237	1	there	there	PRON
cblr-2984	237	2	are	be	VERB
cblr-2984	237	3	no	no	DET
cblr-2984	237	4	restrictions	restriction	NOUN
cblr-2984	237	5	here	here	ADV
cblr-2984	237	6	as	as	ADP
cblr-2984	237	7	to	to	ADP
cblr-2984	237	8	the	the	DET
cblr-2984	237	9	type	type	NOUN
cblr-2984	237	10	of	of	ADP
cblr-2984	237	11	consideration	consideration	NOUN
cblr-2984	237	12	paid	pay	VERB
cblr-2984	237	13	to	to	ADP
cblr-2984	237	14	the	the	DET
cblr-2984	237	15	target	target	NOUN
cblr-2984	237	16	shareholders	shareholder	NOUN
cblr-2984	237	17	as	as	ADV
cblr-2984	237	18	long	long	ADV
cblr-2984	237	19	as	as	SCONJ
cblr-2984	237	20	the	the	DET
cblr-2984	237	21	judicial	judicial	ADJ
cblr-2984	237	22	continuity	continuity	NOUN
cblr-2984	237	23	of	of	ADP
cblr-2984	237	24	interest	interest	NOUN
cblr-2984	237	25	requirement	requirement	NOUN
cblr-2984	237	26	described	describe	VERB
cblr-2984	237	27	above	above	ADV
cblr-2984	237	28	is	be	AUX
cblr-2984	237	29	satisfied.51	satisfied.51	ADJ
cblr-2984	237	30	the	the	DET
cblr-2984	237	31	statutory	statutory	ADJ
cblr-2984	237	32	merger	merger	NOUN
cblr-2984	237	33	generally	generally	ADV
cblr-2984	237	34	has	have	AUX
cblr-2984	237	35	been	be	AUX
cblr-2984	237	36	viewed	view	VERB
cblr-2984	237	37	as	as	ADP
cblr-2984	237	38	the	the	DET
cblr-2984	237	39	least	least	ADJ
cblr-2984	237	40	restrictive	restrictive	ADJ
cblr-2984	237	41	of	of	ADP
cblr-2984	237	42	the	the	DET
cblr-2984	237	43	specific	specific	ADJ
cblr-2984	237	44	reorganization	reorganization	NOUN
cblr-2984	237	45	forms.52	forms.52	NOUN
cblr-2984	237	46	2	2	NUM
cblr-2984	237	47	.	.	PUNCT
cblr-2984	237	48	forward	forward	ADV
cblr-2984	237	49	triangular	triangular	NOUN
cblr-2984	237	50	merger	merger	NOUN
cblr-2984	237	51	in	in	ADP
cblr-2984	237	52	a	a	DET
cblr-2984	237	53	forward	forward	ADJ
cblr-2984	237	54	triangular	triangular	NOUN
cblr-2984	237	55	merger	merger	NOUN
cblr-2984	237	56	,	,	PUNCT
cblr-2984	237	57	the	the	DET
cblr-2984	237	58	target	target	NOUN
cblr-2984	237	59	merges	merge	VERB
cblr-2984	237	60	into	into	ADP
cblr-2984	237	61	a	a	DET
cblr-2984	237	62	corporate	corporate	ADJ
cblr-2984	237	63	subsidiary	subsidiary	NOUN
cblr-2984	237	64	of	of	ADP
cblr-2984	237	65	the	the	DET
cblr-2984	237	66	acquiror	acquiror	NOUN
cblr-2984	237	67	(	(	PUNCT
cblr-2984	237	68	rather	rather	ADV
cblr-2984	237	69	than	than	ADP
cblr-2984	237	70	into	into	ADP
cblr-2984	237	71	the	the	DET
cblr-2984	237	72	acquiror	acquiror	NOUN
cblr-2984	237	73	itself	itself	PRON
cblr-2984	237	74	)	)	PUNCT
cblr-2984	237	75	,	,	PUNCT
cblr-2984	237	76	and	and	CCONJ
cblr-2984	237	77	the	the	DET
cblr-2984	237	78	target	target	NOUN
cblr-2984	237	79	shareholders	shareholder	NOUN
cblr-2984	237	80	receive	receive	VERB
cblr-2984	237	81	stock	stock	NOUN
cblr-2984	237	82	of	of	ADP
cblr-2984	237	83	the	the	DET
cblr-2984	237	84	acquiror.53	acquiror.53	NOUN
cblr-2984	237	85	the	the	DET
cblr-2984	237	86	surviving	survive	VERB
cblr-2984	237	87	corporate	corporate	ADJ
cblr-2984	237	88	entity	entity	NOUN
cblr-2984	237	89	in	in	ADP
cblr-2984	237	90	this	this	DET
cblr-2984	237	91	merger	merger	NOUN
cblr-2984	237	92	is	be	AUX
cblr-2984	237	93	the	the	DET
cblr-2984	237	94	corporate	corporate	ADJ
cblr-2984	237	95	subsidiary	subsidiary	NOUN
cblr-2984	237	96	of	of	ADP
cblr-2984	237	97	the	the	DET
cblr-2984	237	98	acquiror	acquiror	NOUN
cblr-2984	237	99	.	.	PUNCT
cblr-2984	238	1	this	this	DET
cblr-2984	238	2	transaction	transaction	NOUN
cblr-2984	238	3	will	will	AUX
cblr-2984	238	4	qualify	qualify	VERB
cblr-2984	238	5	as	as	ADP
cblr-2984	238	6	a	a	DET
cblr-2984	238	7	reorganization	reorganization	NOUN
cblr-2984	238	8	if	if	SCONJ
cblr-2984	238	9	the	the	DET
cblr-2984	238	10	corporate	corporate	ADJ
cblr-2984	238	11	subsidiary	subsidiary	NOUN
cblr-2984	238	12	of	of	ADP
cblr-2984	238	13	the	the	DET
cblr-2984	238	14	acquiror	acquiror	NOUN
cblr-2984	238	15	acquires	acquire	VERB
cblr-2984	238	16	"	"	PUNCT
cblr-2984	238	17	substantially	substantially	ADV
cblr-2984	238	18	all	all	PRON
cblr-2984	238	19	"	"	PUNCT
cblr-2984	238	20	of	of	ADP
cblr-2984	238	21	the	the	DET
cblr-2984	238	22	target	target	NOUN
cblr-2984	238	23	's	's	PART
cblr-2984	238	24	assets,54	assets,54	NOUN
cblr-2984	238	25	target	target	NOUN
cblr-2984	238	26	shareholders	shareholder	NOUN
cblr-2984	238	27	do	do	AUX
cblr-2984	238	28	not	not	PART
cblr-2984	238	29	receive	receive	VERB
cblr-2984	238	30	any	any	DET
cblr-2984	238	31	stock	stock	NOUN
cblr-2984	238	32	of	of	ADP
cblr-2984	238	33	the	the	DET
cblr-2984	238	34	corporate	corporate	ADJ
cblr-2984	238	35	subsidiary	subsidiary	NOUN
cblr-2984	238	36	of	of	ADP
cblr-2984	238	37	the	the	DET
cblr-2984	238	38	acquiror,"5	acquiror,"5	PROPN
cblr-2984	238	39	and	and	CCONJ
cblr-2984	238	40	,	,	PUNCT
cblr-2984	238	41	again	again	ADV
cblr-2984	238	42	,	,	PUNCT
cblr-2984	238	43	the	the	DET
cblr-2984	238	44	judicial	judicial	ADJ
cblr-2984	238	45	continuity	continuity	NOUN
cblr-2984	238	46	of	of	ADP
cblr-2984	238	47	interest	interest	NOUN
cblr-2984	238	48	doctrine	doctrine	NOUN
cblr-2984	238	49	described	describe	VERB
cblr-2984	238	50	above	above	ADV
cblr-2984	238	51	is	be	AUX
cblr-2984	238	52	satisfied	satisfied	ADJ
cblr-2984	238	53	.	.	PUNCT
cblr-2984	239	1	50	50	NUM
cblr-2984	239	2	see	see	VERB
cblr-2984	239	3	treas	treas	PROPN
cblr-2984	239	4	.	.	PUNCT
cblr-2984	240	1	reg	reg	PROPN
cblr-2984	240	2	.	.	PUNCT
cblr-2984	241	1	§	§	PROPN
cblr-2984	241	2	1.368	1.368	NUM
cblr-2984	241	3	-	-	SYM
cblr-2984	241	4	2(b)(1)(ii	2(b)(1)(ii	NUM
cblr-2984	241	5	)	)	PUNCT
cblr-2984	241	6	(	(	PUNCT
cblr-2984	241	7	as	as	SCONJ
cblr-2984	241	8	amended	amend	VERB
cblr-2984	241	9	in	in	ADP
cblr-2984	241	10	2006	2006	NUM
cblr-2984	241	11	)	)	PUNCT
cblr-2984	241	12	for	for	ADP
cblr-2984	241	13	specific	specific	ADJ
cblr-2984	241	14	requirements	requirement	NOUN
cblr-2984	241	15	of	of	ADP
cblr-2984	241	16	a	a	DET
cblr-2984	241	17	statutory	statutory	ADJ
cblr-2984	241	18	merger	merger	NOUN
cblr-2984	241	19	or	or	CCONJ
cblr-2984	241	20	consolidation	consolidation	NOUN
cblr-2984	241	21	under	under	ADP
cblr-2984	241	22	i.r.c	i.r.c	NOUN
cblr-2984	241	23	.	.	PUNCT
cblr-2984	242	1	§	§	PROPN
cblr-2984	242	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	242	3	)	)	PUNCT
cblr-2984	242	4	(	(	PUNCT
cblr-2984	242	5	2005	2005	NUM
cblr-2984	242	6	)	)	PUNCT
cblr-2984	242	7	.	.	PUNCT
cblr-2984	243	1	51	51	NUM
cblr-2984	243	2	other	other	ADJ
cblr-2984	243	3	specific	specific	ADJ
cblr-2984	243	4	forms	form	NOUN
cblr-2984	243	5	of	of	ADP
cblr-2984	243	6	acquisitive	acquisitive	ADJ
cblr-2984	243	7	reorganizations	reorganization	NOUN
cblr-2984	243	8	,	,	PUNCT
cblr-2984	243	9	by	by	ADP
cblr-2984	243	10	contrast	contrast	NOUN
cblr-2984	243	11	,	,	PUNCT
cblr-2984	243	12	require	require	VERB
cblr-2984	243	13	that	that	SCONJ
cblr-2984	243	14	only	only	ADV
cblr-2984	243	15	voting	vote	VERB
cblr-2984	243	16	stock	stock	NOUN
cblr-2984	243	17	may	may	AUX
cblr-2984	243	18	be	be	AUX
cblr-2984	243	19	paid	pay	VERB
cblr-2984	243	20	to	to	PART
cblr-2984	243	21	target	target	VERB
cblr-2984	243	22	shareholders	shareholder	NOUN
cblr-2984	243	23	.	.	PUNCT
cblr-2984	244	1	see	see	VERB
cblr-2984	244	2	i.r.c	i.r.c	NOUN
cblr-2984	244	3	.	.	PUNCT
cblr-2984	245	1	§	§	PROPN
cblr-2984	245	2	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	245	3	)	)	PUNCT
cblr-2984	245	4	(	(	PUNCT
cblr-2984	245	5	2005	2005	NUM
cblr-2984	245	6	)	)	PUNCT
cblr-2984	245	7	.	.	PUNCT
cblr-2984	246	1	52	52	NUM
cblr-2984	246	2	see	see	VERB
cblr-2984	246	3	bitrker	bitrker	NOUN
cblr-2984	246	4	&	&	CCONJ
cblr-2984	246	5	eustice	eustice	PROPN
cblr-2984	246	6	,	,	PUNCT
cblr-2984	246	7	supra	supra	PROPN
cblr-2984	246	8	note	note	NOUN
cblr-2984	246	9	4	4	NUM
cblr-2984	246	10	,	,	PUNCT
cblr-2984	246	11	%	%	NOUN
cblr-2984	246	12	12.22	12.22	NUM
cblr-2984	246	13	(	(	PUNCT
cblr-2984	246	14	citing	cite	VERB
cblr-2984	246	15	statutory	statutory	ADJ
cblr-2984	246	16	mergers	merger	NOUN
cblr-2984	246	17	under	under	ADP
cblr-2984	246	18	i.r.c	i.r.c	NOUN
cblr-2984	246	19	.	.	PUNCT
cblr-2984	247	1	§	§	PROPN
cblr-2984	247	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	247	3	)	)	PUNCT
cblr-2984	247	4	(	(	PUNCT
cblr-2984	247	5	2005	2005	NUM
cblr-2984	247	6	)	)	PUNCT
cblr-2984	247	7	as	as	ADP
cblr-2984	247	8	"	"	PUNCT
cblr-2984	247	9	the	the	DET
cblr-2984	247	10	oldest	old	ADJ
cblr-2984	247	11	of	of	ADP
cblr-2984	247	12	,	,	PUNCT
cblr-2984	247	13	and	and	CCONJ
cblr-2984	247	14	the	the	DET
cblr-2984	247	15	prototype	prototype	NOUN
cblr-2984	247	16	for	for	ADP
cblr-2984	247	17	,	,	PUNCT
cblr-2984	247	18	the	the	DET
cblr-2984	247	19	various	various	ADJ
cblr-2984	247	20	reorganization	reorganization	NOUN
cblr-2984	247	21	forms	form	NOUN
cblr-2984	247	22	"	"	PUNCT
cblr-2984	247	23	)	)	PUNCT
cblr-2984	247	24	;	;	PUNCT
cblr-2984	247	25	thomas	thomas	PROPN
cblr-2984	247	26	p.	p.	PROPN
cblr-2984	247	27	fitzgerald	fitzgerald	PROPN
cblr-2984	247	28	et	et	PROPN
cblr-2984	247	29	al	al	PROPN
cblr-2984	247	30	.	.	PROPN
cblr-2984	247	31	,	,	PUNCT
cblr-2984	247	32	corporate	corporate	ADJ
cblr-2984	247	33	mergers	merger	NOUN
cblr-2984	247	34	,	,	PUNCT
cblr-2984	247	35	acquisitions	acquisition	NOUN
cblr-2984	247	36	and	and	CCONJ
cblr-2984	247	37	reorganizations	reorganization	NOUN
cblr-2984	247	38	,	,	PUNCT
cblr-2984	247	39	626	626	NUM
cblr-2984	247	40	plitax	plitax	NOUN
cblr-2984	247	41	707	707	NUM
cblr-2984	247	42	(	(	PUNCT
cblr-2984	247	43	2004	2004	NUM
cblr-2984	247	44	)	)	PUNCT
cblr-2984	247	45	.	.	PUNCT
cblr-2984	248	1	"	"	PUNCT
cblr-2984	248	2	i.r.c	i.r.c	NOUN
cblr-2984	248	3	.	.	PUNCT
cblr-2984	249	1	§	§	PROPN
cblr-2984	249	2	368(a)(2)(d	368(a)(2)(d	PROPN
cblr-2984	249	3	)	)	PUNCT
cblr-2984	249	4	(	(	PUNCT
cblr-2984	249	5	2005	2005	NUM
cblr-2984	249	6	)	)	PUNCT
cblr-2984	249	7	.	.	PUNCT
cblr-2984	250	1	the	the	DET
cblr-2984	250	2	key	key	ADJ
cblr-2984	250	3	advantage	advantage	NOUN
cblr-2984	250	4	to	to	ADP
cblr-2984	250	5	this	this	DET
cblr-2984	250	6	transaction	transaction	NOUN
cblr-2984	250	7	structure	structure	NOUN
cblr-2984	250	8	,	,	PUNCT
cblr-2984	250	9	as	as	SCONJ
cblr-2984	250	10	opposed	oppose	VERB
cblr-2984	250	11	to	to	ADP
cblr-2984	250	12	a	a	DET
cblr-2984	250	13	statutory	statutory	ADJ
cblr-2984	250	14	merger	merger	NOUN
cblr-2984	250	15	,	,	PUNCT
cblr-2984	250	16	is	be	AUX
cblr-2984	250	17	that	that	SCONJ
cblr-2984	250	18	the	the	DET
cblr-2984	250	19	target	target	NOUN
cblr-2984	250	20	's	's	PART
cblr-2984	250	21	liabilities	liability	NOUN
cblr-2984	250	22	become	become	VERB
cblr-2984	250	23	those	those	PRON
cblr-2984	250	24	of	of	ADP
cblr-2984	250	25	the	the	DET
cblr-2984	250	26	corporate	corporate	ADJ
cblr-2984	250	27	subsidiary	subsidiary	NOUN
cblr-2984	250	28	of	of	ADP
cblr-2984	250	29	the	the	DET
cblr-2984	250	30	acquiror	acquiror	NOUN
cblr-2984	250	31	rather	rather	ADV
cblr-2984	250	32	than	than	ADP
cblr-2984	250	33	of	of	ADP
cblr-2984	250	34	the	the	DET
cblr-2984	250	35	acquiror	acquiror	NOUN
cblr-2984	250	36	itself	itself	PRON
cblr-2984	250	37	.	.	PUNCT
cblr-2984	250	38	'	'	PUNCT
cblr-2984	251	1	the	the	DET
cblr-2984	251	2	irs	irs	PROPN
cblr-2984	251	3	views	view	VERB
cblr-2984	251	4	at	at	ADP
cblr-2984	251	5	least	least	ADV
cblr-2984	251	6	90	90	NUM
cblr-2984	251	7	percent	percent	NOUN
cblr-2984	251	8	of	of	ADP
cblr-2984	251	9	the	the	DET
cblr-2984	251	10	target	target	NOUN
cblr-2984	251	11	's	's	PART
cblr-2984	251	12	net	net	ADJ
cblr-2984	251	13	assets	asset	NOUN
cblr-2984	251	14	and	and	CCONJ
cblr-2984	251	15	70	70	NUM
cblr-2984	251	16	percent	percent	NOUN
cblr-2984	251	17	of	of	ADP
cblr-2984	251	18	the	the	DET
cblr-2984	251	19	target	target	NOUN
cblr-2984	251	20	's	's	PART
cblr-2984	251	21	gross	gross	ADJ
cblr-2984	251	22	assets	asset	NOUN
cblr-2984	251	23	as	as	ADP
cblr-2984	251	24	substantial	substantial	ADJ
cblr-2984	251	25	.	.	PUNCT
cblr-2984	252	1	rev	rev	PROPN
cblr-2984	252	2	.	.	PROPN
cblr-2984	252	3	proc	proc	PROPN
cblr-2984	252	4	.	.	PUNCT
cblr-2984	253	1	86	86	NUM
cblr-2984	253	2	-	-	SYM
cblr-2984	253	3	42	42	NUM
cblr-2984	253	4	,	,	PUNCT
cblr-2984	253	5	19862	19862	NUM
cblr-2984	253	6	c.b	c.b	NOUN
cblr-2984	253	7	.	.	PROPN
cblr-2984	253	8	722	722	NUM
cblr-2984	253	9	amplifying	amplifying	PROPN
cblr-2984	253	10	rev	rev	NOUN
cblr-2984	253	11	.	.	PROPN
cblr-2984	253	12	proc	proc	PROPN
cblr-2984	253	13	.	.	PUNCT
cblr-2984	254	1	77	77	NUM
cblr-2984	254	2	-	-	SYM
cblr-2984	254	3	37	37	NUM
cblr-2984	254	4	,	,	PUNCT
cblr-2984	254	5	1977	1977	NUM
cblr-2984	254	6	-	-	SYM
cblr-2984	254	7	2	2	NUM
cblr-2984	254	8	c.b	c.b	PROPN
cblr-2984	254	9	.	.	PROPN
cblr-2984	254	10	568	568	NUM
cblr-2984	254	11	.	.	PUNCT
cblr-2984	254	12	i.r.c	i.r.c	NOUN
cblr-2984	254	13	.	.	PUNCT
cblr-2984	255	1	§	§	PROPN
cblr-2984	255	2	368(a)(2)(d)(i	368(a)(2)(d)(i	NUM
cblr-2984	255	3	)	)	PUNCT
cblr-2984	255	4	(	(	PUNCT
cblr-2984	255	5	2005	2005	NUM
cblr-2984	255	6	)	)	PUNCT
cblr-2984	255	7	.	.	PUNCT
cblr-2984	256	1	coluama	coluama	PROPN
cblr-2984	257	1	b	b	PRON
cblr-2984	257	2	usiness	usiness	PROPN
cblr-2984	257	3	la	la	PROPN
cblr-2984	257	4	.	.	PUNCT
cblr-2984	257	5	w	w	PROPN
cblr-2984	257	6	re	re	PROPN
cblr-2984	257	7	vie	vie	PROPN
cblr-2984	257	8	w	w	PROPN
cblr-2984	258	1	[	[	X
cblr-2984	258	2	vol	vol	NOUN
cblr-2984	258	3	.	.	NOUN
cblr-2984	258	4	2006	2006	NUM
cblr-2984	258	5	c.	c.	NOUN
cblr-2984	258	6	rationale	rationale	NOUN
cblr-2984	258	7	of	of	ADP
cblr-2984	258	8	the	the	DET
cblr-2984	258	9	reorganization	reorganization	NOUN
cblr-2984	258	10	traditions	tradition	NOUN
cblr-2984	258	11	the	the	DET
cblr-2984	258	12	primary	primary	ADJ
cblr-2984	258	13	explanation	explanation	NOUN
cblr-2984	258	14	for	for	ADP
cblr-2984	258	15	congress	congress	PROPN
cblr-2984	258	16	's	's	PART
cblr-2984	258	17	enactment	enactment	NOUN
cblr-2984	258	18	of	of	ADP
cblr-2984	258	19	the	the	DET
cblr-2984	258	20	reorganization	reorganization	NOUN
cblr-2984	258	21	provisions	provision	NOUN
cblr-2984	258	22	is	be	AUX
cblr-2984	258	23	that	that	SCONJ
cblr-2984	258	24	congress	congress	PROPN
cblr-2984	258	25	believed	believe	VERB
cblr-2984	258	26	that	that	SCONJ
cblr-2984	258	27	certain	certain	ADJ
cblr-2984	258	28	mergers	merger	NOUN
cblr-2984	258	29	constituted	constitute	VERB
cblr-2984	258	30	"	"	PUNCT
cblr-2984	258	31	purely	purely	ADV
cblr-2984	258	32	paper	paper	NOUN
cblr-2984	258	33	transactions	transaction	NOUN
cblr-2984	258	34	"	"	PUNCT
cblr-2984	258	35	and	and	CCONJ
cblr-2984	258	36	"	"	PUNCT
cblr-2984	258	37	mere	mere	ADJ
cblr-2984	258	38	changes	change	NOUN
cblr-2984	258	39	in	in	ADP
cblr-2984	258	40	form"56	form"56	PROPN
cblr-2984	258	41	that	that	PRON
cblr-2984	258	42	should	should	AUX
cblr-2984	258	43	not	not	PART
cblr-2984	258	44	be	be	AUX
cblr-2984	258	45	subject	subject	ADJ
cblr-2984	258	46	to	to	ADP
cblr-2984	258	47	current	current	ADJ
cblr-2984	258	48	taxation.57	taxation.57	NOUN
cblr-2984	258	49	the	the	DET
cblr-2984	258	50	reorganization	reorganization	NOUN
cblr-2984	258	51	provisions	provision	NOUN
cblr-2984	258	52	thus	thus	ADV
cblr-2984	258	53	represent	represent	VERB
cblr-2984	258	54	congress	congress	PROPN
cblr-2984	258	55	's	's	PART
cblr-2984	258	56	express	express	ADJ
cblr-2984	258	57	desire	desire	NOUN
cblr-2984	258	58	to	to	PART
cblr-2984	258	59	exempt	exempt	VERB
cblr-2984	258	60	certain	certain	ADJ
cblr-2984	258	61	types	type	NOUN
cblr-2984	258	62	of	of	ADP
cblr-2984	258	63	mergers	merger	NOUN
cblr-2984	258	64	and	and	CCONJ
cblr-2984	258	65	other	other	ADJ
cblr-2984	258	66	transactions	transaction	NOUN
cblr-2984	258	67	from	from	ADP
cblr-2984	258	68	the	the	DET
cblr-2984	258	69	realization	realization	NOUN
cblr-2984	258	70	rule	rule	NOUN
cblr-2984	258	71	of	of	ADP
cblr-2984	258	72	our	our	PRON
cblr-2984	258	73	tax	tax	NOUN
cblr-2984	258	74	system	system	NOUN
cblr-2984	258	75	.	.	PUNCT
cblr-2984	259	1	8	8	NUM
cblr-2984	260	1	according	accord	VERB
cblr-2984	260	2	to	to	ADP
cblr-2984	260	3	the	the	DET
cblr-2984	260	4	drafters	drafter	NOUN
cblr-2984	260	5	of	of	ADP
cblr-2984	260	6	the	the	DET
cblr-2984	260	7	reorganization	reorganization	NOUN
cblr-2984	260	8	provisions	provision	NOUN
cblr-2984	260	9	,	,	PUNCT
cblr-2984	260	10	it	it	PRON
cblr-2984	260	11	would	would	AUX
cblr-2984	260	12	not	not	PART
cblr-2984	260	13	be	be	AUX
cblr-2984	260	14	appropriate	appropriate	ADJ
cblr-2984	260	15	to	to	ADP
cblr-2984	260	16	tax	tax	NOUN
cblr-2984	260	17	target	target	NOUN
cblr-2984	260	18	shareholders	shareholder	NOUN
cblr-2984	260	19	on	on	ADP
cblr-2984	260	20	their	their	PRON
cblr-2984	260	21	stock	stock	NOUN
cblr-2984	260	22	-	-	PUNCT
cblr-2984	260	23	for	for	ADP
cblr-2984	260	24	-	-	PUNCT
cblr-2984	260	25	stock	stock	NOUN
cblr-2984	260	26	exchanges	exchange	NOUN
cblr-2984	260	27	in	in	ADP
cblr-2984	260	28	these	these	DET
cblr-2984	260	29	types	type	NOUN
cblr-2984	260	30	of	of	ADP
cblr-2984	260	31	transactions	transaction	NOUN
cblr-2984	260	32	because	because	SCONJ
cblr-2984	260	33	they	they	PRON
cblr-2984	260	34	did	do	AUX
cblr-2984	260	35	not	not	PART
cblr-2984	260	36	cash	cash	VERB
cblr-2984	260	37	out	out	ADP
cblr-2984	260	38	their	their	PRON
cblr-2984	260	39	original	original	ADJ
cblr-2984	260	40	investment	investment	NOUN
cblr-2984	260	41	,	,	PUNCT
cblr-2984	260	42	and	and	CCONJ
cblr-2984	260	43	thus	thus	ADV
cblr-2984	260	44	,	,	PUNCT
cblr-2984	260	45	they	they	PRON
cblr-2984	260	46	did	do	AUX
cblr-2984	260	47	not	not	PART
cblr-2984	260	48	experience	experience	VERB
cblr-2984	260	49	a	a	DET
cblr-2984	260	50	realization	realization	NOUN
cblr-2984	260	51	event.5	event.5	PRON
cblr-2984	260	52	9	9	NUM
cblr-2984	260	53	in	in	ADP
cblr-2984	260	54	the	the	DET
cblr-2984	260	55	eyes	eye	NOUN
cblr-2984	260	56	of	of	ADP
cblr-2984	260	57	the	the	DET
cblr-2984	260	58	drafters	drafter	NOUN
cblr-2984	260	59	,	,	PUNCT
cblr-2984	260	60	a	a	PRON
cblr-2984	260	61	'	'	PUNCT
cblr-2984	260	62	in	in	ADP
cblr-2984	260	63	1918	1918	NUM
cblr-2984	260	64	,	,	PUNCT
cblr-2984	260	65	the	the	DET
cblr-2984	260	66	senate	senate	PROPN
cblr-2984	260	67	finance	finance	PROPN
cblr-2984	260	68	committee	committee	PROPN
cblr-2984	260	69	commented	comment	VERB
cblr-2984	260	70	that	that	SCONJ
cblr-2984	260	71	the	the	DET
cblr-2984	260	72	nonrecognition	nonrecognition	NOUN
cblr-2984	260	73	principle	principle	NOUN
cblr-2984	260	74	under	under	ADP
cblr-2984	260	75	the	the	DET
cblr-2984	260	76	reorganization	reorganization	NOUN
cblr-2984	260	77	provisions	provision	NOUN
cblr-2984	260	78	was	be	AUX
cblr-2984	260	79	intended	intend	VERB
cblr-2984	260	80	to	to	PART
cblr-2984	260	81	"	"	PUNCT
cblr-2984	260	82	negative	negative	VERB
cblr-2984	260	83	the	the	DET
cblr-2984	260	84	assertion	assertion	NOUN
cblr-2984	260	85	of	of	ADP
cblr-2984	260	86	tax	tax	NOUN
cblr-2984	260	87	in	in	ADP
cblr-2984	260	88	the	the	DET
cblr-2984	260	89	case	case	NOUN
cblr-2984	260	90	of	of	ADP
cblr-2984	260	91	certain	certain	ADJ
cblr-2984	260	92	purely	purely	ADV
cblr-2984	260	93	paper	paper	NOUN
cblr-2984	260	94	transactions	transaction	NOUN
cblr-2984	260	95	.	.	PUNCT
cblr-2984	260	96	"	"	PUNCT
cblr-2984	261	1	s.	s.	PROPN
cblr-2984	261	2	rep	rep	PROPN
cblr-2984	261	3	.	.	PROPN
cblr-2984	261	4	no	no	PROPN
cblr-2984	261	5	.	.	NOUN
cblr-2984	261	6	65	65	NUM
cblr-2984	261	7	-	-	SYM
cblr-2984	261	8	617	617	NUM
cblr-2984	261	9	,	,	PUNCT
cblr-2984	261	10	pt	pt	X
cblr-2984	261	11	.	.	PROPN
cblr-2984	261	12	1	1	NUM
cblr-2984	261	13	,	,	PUNCT
cblr-2984	261	14	at	at	ADP
cblr-2984	261	15	5	5	NUM
cblr-2984	261	16	(	(	PUNCT
cblr-2984	261	17	1918	1918	NUM
cblr-2984	261	18	)	)	PUNCT
cblr-2984	261	19	.	.	PUNCT
cblr-2984	262	1	see	see	VERB
cblr-2984	262	2	also	also	ADV
cblr-2984	262	3	h.r	h.r	PROPN
cblr-2984	262	4	.	.	PROPN
cblr-2984	262	5	rep	rep	PROPN
cblr-2984	262	6	.	.	PROPN
cblr-2984	263	1	no	no	PROPN
cblr-2984	263	2	.	.	NOUN
cblr-2984	264	1	68	68	NUM
cblr-2984	264	2	-	-	SYM
cblr-2984	264	3	179	179	NUM
cblr-2984	264	4	(	(	PUNCT
cblr-2984	264	5	1924	1924	NUM
cblr-2984	264	6	)	)	PUNCT
cblr-2984	265	1	;	;	PUNCT
cblr-2984	265	2	s.	s.	PROPN
cblr-2984	265	3	rep	rep	PROPN
cblr-2984	265	4	.	.	PROPN
cblr-2984	266	1	no	no	PROPN
cblr-2984	266	2	.	.	NOUN
cblr-2984	267	1	68	68	NUM
cblr-2984	267	2	-	-	SYM
cblr-2984	267	3	398	398	NUM
cblr-2984	267	4	,	,	PUNCT
cblr-2984	267	5	at	at	ADP
cblr-2984	267	6	17	17	NUM
cblr-2984	267	7	-	-	SYM
cblr-2984	267	8	18	18	NUM
cblr-2984	267	9	(	(	PUNCT
cblr-2984	267	10	1924	1924	NUM
cblr-2984	267	11	)	)	PUNCT
cblr-2984	267	12	(	(	PUNCT
cblr-2984	267	13	commenting	comment	VERB
cblr-2984	267	14	that	that	SCONJ
cblr-2984	267	15	the	the	DET
cblr-2984	267	16	reorganization	reorganization	NOUN
cblr-2984	267	17	provisions	provision	NOUN
cblr-2984	267	18	are	be	AUX
cblr-2984	267	19	"	"	PUNCT
cblr-2984	267	20	mere	mere	ADJ
cblr-2984	267	21	changes	change	NOUN
cblr-2984	267	22	in	in	ADP
cblr-2984	267	23	form	form	NOUN
cblr-2984	267	24	and	and	CCONJ
cblr-2984	267	25	not	not	PART
cblr-2984	267	26	in	in	ADP
cblr-2984	267	27	substance	substance	NOUN
cblr-2984	267	28	,	,	PUNCT
cblr-2984	267	29	and	and	CCONJ
cblr-2984	267	30	consequently	consequently	ADV
cblr-2984	267	31	should	should	AUX
cblr-2984	267	32	not	not	PART
cblr-2984	267	33	be	be	AUX
cblr-2984	267	34	considered	consider	VERB
cblr-2984	267	35	as	as	ADP
cblr-2984	267	36	affecting	affect	VERB
cblr-2984	267	37	a	a	DET
cblr-2984	267	38	realization	realization	NOUN
cblr-2984	267	39	of	of	ADP
cblr-2984	267	40	income	income	NOUN
cblr-2984	267	41	at	at	ADP
cblr-2984	267	42	the	the	DET
cblr-2984	267	43	time	time	NOUN
cblr-2984	267	44	of	of	ADP
cblr-2984	267	45	the	the	DET
cblr-2984	267	46	exchange	exchange	NOUN
cblr-2984	267	47	"	"	PUNCT
cblr-2984	267	48	)	)	PUNCT
cblr-2984	267	49	.	.	PUNCT
cblr-2984	268	1	"	"	PUNCT
cblr-2984	269	1	the	the	DET
cblr-2984	269	2	development	development	NOUN
cblr-2984	269	3	of	of	ADP
cblr-2984	269	4	the	the	DET
cblr-2984	269	5	modern	modern	ADJ
cblr-2984	269	6	reorganization	reorganization	NOUN
cblr-2984	269	7	provisions	provision	NOUN
cblr-2984	269	8	of	of	ADP
cblr-2984	269	9	the	the	DET
cblr-2984	269	10	code	code	NOUN
cblr-2984	269	11	can	can	AUX
cblr-2984	269	12	be	be	AUX
cblr-2984	269	13	traced	trace	VERB
cblr-2984	269	14	to	to	ADP
cblr-2984	269	15	the	the	DET
cblr-2984	269	16	period	period	NOUN
cblr-2984	269	17	immediately	immediately	ADV
cblr-2984	269	18	following	follow	VERB
cblr-2984	269	19	world	world	NOUN
cblr-2984	269	20	war	war	NOUN
cblr-2984	269	21	i	i	PRON
cblr-2984	269	22	and	and	CCONJ
cblr-2984	269	23	stretching	stretch	VERB
cblr-2984	269	24	until	until	ADP
cblr-2984	269	25	1934	1934	NUM
cblr-2984	269	26	.	.	PUNCT
cblr-2984	270	1	congress	congress	PROPN
cblr-2984	270	2	enacted	enact	VERB
cblr-2984	270	3	the	the	DET
cblr-2984	270	4	first	first	ADJ
cblr-2984	270	5	reorganization	reorganization	NOUN
cblr-2984	270	6	provisions	provision	NOUN
cblr-2984	270	7	in	in	ADP
cblr-2984	270	8	the	the	DET
cblr-2984	270	9	revenue	revenue	NOUN
cblr-2984	270	10	act	act	NOUN
cblr-2984	270	11	of	of	ADP
cblr-2984	270	12	1918	1918	NUM
cblr-2984	270	13	,	,	PUNCT
cblr-2984	270	14	which	which	PRON
cblr-2984	270	15	provided	provide	VERB
cblr-2984	270	16	that	that	SCONJ
cblr-2984	270	17	no	no	DET
cblr-2984	270	18	taxable	taxable	ADJ
cblr-2984	270	19	gain	gain	NOUN
cblr-2984	270	20	or	or	CCONJ
cblr-2984	270	21	loss	loss	NOUN
cblr-2984	270	22	would	would	AUX
cblr-2984	270	23	occur	occur	VERB
cblr-2984	270	24	with	with	ADP
cblr-2984	270	25	respect	respect	NOUN
cblr-2984	270	26	to	to	ADP
cblr-2984	270	27	stock	stock	NOUN
cblr-2984	270	28	or	or	CCONJ
cblr-2984	270	29	securities	security	NOUN
cblr-2984	270	30	received	receive	VERB
cblr-2984	270	31	by	by	ADP
cblr-2984	270	32	a	a	DET
cblr-2984	270	33	target	target	NOUN
cblr-2984	270	34	shareholder	shareholder	NOUN
cblr-2984	270	35	"	"	PUNCT
cblr-2984	270	36	in	in	ADP
cblr-2984	270	37	connection	connection	NOUN
cblr-2984	270	38	with	with	ADP
cblr-2984	270	39	the	the	DET
cblr-2984	270	40	reorganization	reorganization	NOUN
cblr-2984	270	41	,	,	PUNCT
cblr-2984	270	42	merger	merger	NOUN
cblr-2984	270	43	or	or	CCONJ
cblr-2984	270	44	consolidation	consolidation	NOUN
cblr-2984	270	45	of	of	ADP
cblr-2984	270	46	a	a	DET
cblr-2984	270	47	corporation	corporation	NOUN
cblr-2984	270	48	.	.	PUNCT
cblr-2984	270	49	"	"	PUNCT
cblr-2984	271	1	revenue	revenue	NOUN
cblr-2984	271	2	act	act	NOUN
cblr-2984	271	3	of	of	ADP
cblr-2984	271	4	1918	1918	NUM
cblr-2984	271	5	,	,	PUNCT
cblr-2984	271	6	ch	ch	NOUN
cblr-2984	271	7	.	.	PROPN
cblr-2984	271	8	18	18	NUM
cblr-2984	271	9	,	,	PUNCT
cblr-2984	271	10	§	§	PROPN
cblr-2984	271	11	202(b	202(b	PROPN
cblr-2984	271	12	)	)	PUNCT
cblr-2984	271	13	,	,	PUNCT
cblr-2984	271	14	40	40	NUM
cblr-2984	271	15	stat	stat	NOUN
cblr-2984	271	16	.	.	PUNCT
cblr-2984	271	17	1057	1057	NUM
cblr-2984	271	18	,	,	PUNCT
cblr-2984	271	19	1060	1060	NUM
cblr-2984	271	20	(	(	PUNCT
cblr-2984	271	21	1919	1919	NUM
cblr-2984	271	22	)	)	PUNCT
cblr-2984	271	23	.	.	PUNCT
cblr-2984	272	1	see	see	VERB
cblr-2984	272	2	steven	steven	PROPN
cblr-2984	272	3	a.	a.	PROPN
cblr-2984	272	4	bank	bank	PROPN
cblr-2984	272	5	,	,	PUNCT
cblr-2984	272	6	mergers	merger	NOUN
cblr-2984	272	7	,	,	PUNCT
cblr-2984	272	8	taxes	taxis	NOUN
cblr-2984	272	9	and	and	CCONJ
cblr-2984	272	10	historical	historical	ADJ
cblr-2984	272	11	realism	realism	NOUN
cblr-2984	272	12	,	,	PUNCT
cblr-2984	272	13	75	75	NUM
cblr-2984	272	14	tul	tul	NOUN
cblr-2984	272	15	.	.	PUNCT
cblr-2984	272	16	l.	l.	PROPN
cblr-2984	272	17	rev	rev	PROPN
cblr-2984	272	18	.	.	PROPN
cblr-2984	272	19	1	1	NUM
cblr-2984	272	20	(	(	PUNCT
cblr-2984	272	21	2000	2000	NUM
cblr-2984	272	22	)	)	PUNCT
cblr-2984	272	23	,	,	PUNCT
cblr-2984	272	24	for	for	ADP
cblr-2984	272	25	a	a	DET
cblr-2984	272	26	thorough	thorough	ADJ
cblr-2984	272	27	discussion	discussion	NOUN
cblr-2984	272	28	of	of	ADP
cblr-2984	272	29	the	the	DET
cblr-2984	272	30	history	history	NOUN
cblr-2984	272	31	of	of	ADP
cblr-2984	272	32	the	the	DET
cblr-2984	272	33	reorganization	reorganization	NOUN
cblr-2984	272	34	provisions	provision	NOUN
cblr-2984	272	35	.	.	PUNCT
cblr-2984	272	36	'	'	PUNCT
cblr-2984	273	1	for	for	ADP
cblr-2984	273	2	a	a	DET
cblr-2984	273	3	positive	positive	ADJ
cblr-2984	273	4	description	description	NOUN
cblr-2984	273	5	of	of	ADP
cblr-2984	273	6	the	the	DET
cblr-2984	273	7	realization	realization	NOUN
cblr-2984	273	8	rule	rule	NOUN
cblr-2984	273	9	,	,	PUNCT
cblr-2984	273	10	see	see	VERB
cblr-2984	273	11	deborah	deborah	PROPN
cblr-2984	273	12	h.	h.	PROPN
cblr-2984	273	13	schenk	schenk	PROPN
cblr-2984	273	14	,	,	PUNCT
cblr-2984	273	15	a	a	DET
cblr-2984	273	16	positive	positive	ADJ
cblr-2984	273	17	account	account	NOUN
cblr-2984	273	18	of	of	ADP
cblr-2984	273	19	the	the	DET
cblr-2984	273	20	realization	realization	NOUN
cblr-2984	273	21	rule	rule	NOUN
cblr-2984	273	22	,	,	PUNCT
cblr-2984	273	23	57	57	NUM
cblr-2984	273	24	tax	tax	NOUN
cblr-2984	273	25	l.	l.	PROPN
cblr-2984	273	26	rev	rev	PROPN
cblr-2984	273	27	.	.	PROPN
cblr-2984	273	28	355	355	NUM
cblr-2984	273	29	(	(	PUNCT
cblr-2984	273	30	2004	2004	NUM
cblr-2984	273	31	)	)	PUNCT
cblr-2984	273	32	.	.	PUNCT
cblr-2984	274	1	59	59	NUM
cblr-2984	274	2	see	see	VERB
cblr-2984	274	3	h.r	h.r	PROPN
cblr-2984	274	4	.	.	PROPN
cblr-2984	274	5	rep	rep	PROPN
cblr-2984	274	6	.	.	PROPN
cblr-2984	274	7	no	no	PROPN
cblr-2984	274	8	.	.	NOUN
cblr-2984	275	1	68	68	NUM
cblr-2984	275	2	-	-	SYM
cblr-2984	275	3	179	179	NUM
cblr-2984	275	4	,	,	PUNCT
cblr-2984	275	5	pt	pt	NOUN
cblr-2984	275	6	.	.	PROPN
cblr-2984	275	7	1	1	NUM
cblr-2984	275	8	,	,	PUNCT
cblr-2984	275	9	at	at	ADP
cblr-2984	275	10	16	16	NUM
cblr-2984	275	11	(	(	PUNCT
cblr-2984	275	12	1924	1924	NUM
cblr-2984	275	13	)	)	PUNCT
cblr-2984	275	14	;	;	PUNCT
cblr-2984	276	1	s.	s.	PROPN
cblr-2984	276	2	rep	rep	PROPN
cblr-2984	276	3	.	.	PROPN
cblr-2984	277	1	no	no	PROPN
cblr-2984	277	2	.	.	NOUN
cblr-2984	278	1	68	68	NUM
cblr-2984	278	2	-	-	SYM
cblr-2984	278	3	398	398	NUM
cblr-2984	278	4	,	,	PUNCT
cblr-2984	278	5	pt	pt	X
cblr-2984	278	6	.	.	PROPN
cblr-2984	278	7	1	1	NUM
cblr-2984	278	8	,	,	PUNCT
cblr-2984	278	9	at	at	ADP
cblr-2984	278	10	17	17	NUM
cblr-2984	278	11	-	-	SYM
cblr-2984	278	12	18	18	NUM
cblr-2984	278	13	(	(	PUNCT
cblr-2984	278	14	1924	1924	NUM
cblr-2984	278	15	)	)	PUNCT
cblr-2984	278	16	(	(	PUNCT
cblr-2984	278	17	commenting	comment	VERB
cblr-2984	278	18	that	that	SCONJ
cblr-2984	278	19	reorganizations	reorganization	NOUN
cblr-2984	278	20	represent	represent	VERB
cblr-2984	278	21	mere	mere	ADJ
cblr-2984	278	22	"	"	PUNCT
cblr-2984	278	23	changes	change	NOUN
cblr-2984	278	24	in	in	ADP
cblr-2984	278	25	form	form	NOUN
cblr-2984	278	26	not	not	PART
cblr-2984	278	27	substance	substance	NOUN
cblr-2984	278	28	"	"	PUNCT
cblr-2984	278	29	)	)	PUNCT
cblr-2984	278	30	.	.	PUNCT
cblr-2984	279	1	the	the	DET
cblr-2984	279	2	tax	tax	NOUN
cblr-2984	279	3	law	law	NOUN
cblr-2984	279	4	requires	require	VERB
cblr-2984	279	5	that	that	SCONJ
cblr-2984	279	6	a	a	DET
cblr-2984	279	7	"	"	PUNCT
cblr-2984	279	8	material	material	NOUN
cblr-2984	279	9	"	"	PUNCT
cblr-2984	279	10	modification	modification	NOUN
cblr-2984	279	11	to	to	ADP
cblr-2984	279	12	a	a	DET
cblr-2984	279	13	taxpayer	taxpayer	NOUN
cblr-2984	279	14	's	's	PART
cblr-2984	279	15	investment	investment	NOUN
cblr-2984	279	16	must	must	AUX
cblr-2984	279	17	occur	occur	VERB
cblr-2984	279	18	in	in	ADP
cblr-2984	279	19	order	order	NOUN
cblr-2984	279	20	for	for	ADP
cblr-2984	279	21	gain	gain	NOUN
cblr-2984	279	22	realized	realize	VERB
cblr-2984	279	23	to	to	PART
cblr-2984	279	24	give	give	VERB
cblr-2984	279	25	rise	rise	NOUN
cblr-2984	279	26	to	to	ADP
cblr-2984	279	27	income	income	NOUN
cblr-2984	279	28	.	.	PUNCT
cblr-2984	280	1	see	see	VERB
cblr-2984	280	2	cottage	cottage	NOUN
cblr-2984	280	3	sav	sav	NOUN
cblr-2984	280	4	.	.	PUNCT
cblr-2984	281	1	ass'n	ass'n	PROPN
cblr-2984	281	2	v.	v.	ADP
cblr-2984	281	3	comm'r	comm'r	PROPN
cblr-2984	281	4	,	,	PUNCT
cblr-2984	281	5	499	499	NUM
cblr-2984	281	6	u.s	u.s	PROPN
cblr-2984	281	7	.	.	PROPN
cblr-2984	281	8	554	554	NUM
cblr-2984	281	9	(	(	PUNCT
cblr-2984	281	10	1991	1991	NUM
cblr-2984	281	11	)	)	PUNCT
cblr-2984	281	12	(	(	PUNCT
cblr-2984	281	13	exchange	exchange	NOUN
cblr-2984	281	14	of	of	ADP
cblr-2984	281	15	property	property	NOUN
cblr-2984	281	16	triggers	trigger	NOUN
cblr-2984	281	17	realization	realization	NOUN
cblr-2984	281	18	event	event	NOUN
cblr-2984	281	19	when	when	SCONJ
cblr-2984	281	20	no	no	X
cblr-2984	281	21	.	.	NOUN
cblr-2984	281	22	1:1	1:1	NUM
cblr-2984	281	23	]	]	X
cblr-2984	281	24	confronting	confront	VERB
cblr-2984	281	25	continuity	continuity	NOUN
cblr-2984	281	26	columbia	columbia	PROPN
cblr-2984	281	27	business	business	PROPN
cblr-2984	281	28	la	la	PROPN
cblr-2984	281	29	w	w	PROPN
cblr-2984	281	30	review	review	PROPN
cblr-2984	281	31	realization	realization	NOUN
cblr-2984	281	32	event	event	NOUN
cblr-2984	281	33	could	could	AUX
cblr-2984	281	34	only	only	ADV
cblr-2984	281	35	occur	occur	VERB
cblr-2984	281	36	when	when	SCONJ
cblr-2984	281	37	the	the	DET
cblr-2984	281	38	former	former	ADJ
cblr-2984	281	39	target	target	NOUN
cblr-2984	281	40	shareholders	shareholder	NOUN
cblr-2984	281	41	disposed	dispose	VERB
cblr-2984	281	42	of	of	ADP
cblr-2984	281	43	their	their	PRON
cblr-2984	281	44	acquiror	acquiror	NOUN
cblr-2984	281	45	stock	stock	NOUN
cblr-2984	281	46	received	receive	VERB
cblr-2984	281	47	in	in	ADP
cblr-2984	281	48	a	a	DET
cblr-2984	281	49	reorganization	reorganization	NOUN
cblr-2984	281	50	in	in	ADP
cblr-2984	281	51	exchange	exchange	NOUN
cblr-2984	281	52	for	for	ADP
cblr-2984	281	53	"	"	PUNCT
cblr-2984	281	54	materially	materially	ADV
cblr-2984	281	55	"	"	PUNCT
cblr-2984	281	56	different	different	ADJ
cblr-2984	281	57	property	property	NOUN
cblr-2984	281	58	,	,	PUNCT
cblr-2984	281	59	such	such	ADJ
cblr-2984	281	60	as	as	ADP
cblr-2984	281	61	cash.6	cash.6	NOUN
cblr-2984	281	62	'	'	PART
cblr-2984	281	63	commentators	commentator	NOUN
cblr-2984	281	64	have	have	AUX
cblr-2984	281	65	argued	argue	VERB
cblr-2984	281	66	that	that	SCONJ
cblr-2984	281	67	the	the	DET
cblr-2984	281	68	reorganization	reorganization	NOUN
cblr-2984	281	69	provisions	provision	NOUN
cblr-2984	281	70	serve	serve	VERB
cblr-2984	281	71	a	a	DET
cblr-2984	281	72	number	number	NOUN
cblr-2984	281	73	of	of	ADP
cblr-2984	281	74	other	other	ADJ
cblr-2984	281	75	policy	policy	NOUN
cblr-2984	281	76	objectives	objective	NOUN
cblr-2984	281	77	,	,	PUNCT
cblr-2984	281	78	such	such	ADJ
cblr-2984	281	79	as	as	ADP
cblr-2984	281	80	subsidizing	subsidize	VERB
cblr-2984	281	81	corporate	corporate	ADJ
cblr-2984	281	82	combinations61	combinations61	NOUN
cblr-2984	281	83	and	and	CCONJ
cblr-2984	281	84	relieving	relieve	VERB
cblr-2984	281	85	taxpayers	taxpayer	NOUN
cblr-2984	281	86	of	of	ADP
cblr-2984	281	87	liquidity62	liquidity62	NOUN
cblr-2984	281	88	and	and	CCONJ
cblr-2984	281	89	valuation63	valuation63	VERB
cblr-2984	281	90	hardships	hardship	NOUN
cblr-2984	281	91	that	that	PRON
cblr-2984	281	92	could	could	AUX
cblr-2984	281	93	result	result	VERB
cblr-2984	281	94	from	from	ADP
cblr-2984	281	95	the	the	DET
cblr-2984	281	96	taxation	taxation	NOUN
cblr-2984	281	97	of	of	ADP
cblr-2984	281	98	stock	stock	NOUN
cblr-2984	281	99	-	-	PUNCT
cblr-2984	281	100	for	for	ADP
cblr-2984	281	101	-	-	PUNCT
cblr-2984	281	102	stock	stock	NOUN
cblr-2984	281	103	exchanges	exchange	NOUN
cblr-2984	281	104	that	that	PRON
cblr-2984	281	105	occur	occur	VERB
cblr-2984	281	106	pursuant	pursuant	ADV
cblr-2984	281	107	to	to	ADP
cblr-2984	281	108	certain	certain	ADJ
cblr-2984	281	109	mergers	merger	NOUN
cblr-2984	281	110	.	.	PUNCT
cblr-2984	282	1	this	this	DET
cblr-2984	282	2	article	article	NOUN
cblr-2984	282	3	makes	make	VERB
cblr-2984	282	4	no	no	DET
cblr-2984	282	5	attempt	attempt	NOUN
cblr-2984	282	6	to	to	PART
cblr-2984	282	7	probe	probe	VERB
cblr-2984	282	8	the	the	DET
cblr-2984	282	9	normative	normative	ADJ
cblr-2984	282	10	justifications	justification	NOUN
cblr-2984	282	11	for	for	ADP
cblr-2984	282	12	the	the	DET
cblr-2984	282	13	reorganization	reorganization	NOUN
cblr-2984	282	14	provisions	provision	NOUN
cblr-2984	282	15	.	.	PUNCT
cblr-2984	283	1	rather	rather	ADV
cblr-2984	283	2	,	,	PUNCT
cblr-2984	283	3	this	this	DET
cblr-2984	283	4	article	article	NOUN
cblr-2984	283	5	considers	consider	VERB
cblr-2984	283	6	whether	whether	SCONJ
cblr-2984	283	7	the	the	DET
cblr-2984	283	8	continuity	continuity	NOUN
cblr-2984	283	9	of	of	ADP
cblr-2984	283	10	interest	interest	NOUN
cblr-2984	283	11	doctrine	doctrine	NOUN
cblr-2984	283	12	effectively	effectively	ADV
cblr-2984	283	13	identifies	identify	VERB
cblr-2984	283	14	mergers	merger	NOUN
cblr-2984	283	15	that	that	PRON
cblr-2984	283	16	could	could	AUX
cblr-2984	283	17	be	be	AUX
cblr-2984	283	18	characterized	characterize	VERB
cblr-2984	283	19	as	as	ADP
cblr-2984	283	20	"	"	PUNCT
cblr-2984	283	21	mere	mere	ADJ
cblr-2984	283	22	changes	change	NOUN
cblr-2984	283	23	in	in	ADP
cblr-2984	283	24	form	form	NOUN
cblr-2984	283	25	"	"	PUNCT
cblr-2984	283	26	and	and	CCONJ
cblr-2984	283	27	exchanged	exchange	VERB
cblr-2984	283	28	properties	property	NOUN
cblr-2984	283	29	are	be	AUX
cblr-2984	283	30	"	"	PUNCT
cblr-2984	283	31	materially	materially	ADV
cblr-2984	283	32	different	different	ADJ
cblr-2984	283	33	"	"	PUNCT
cblr-2984	283	34	)	)	PUNCT
cblr-2984	283	35	;	;	PUNCT
cblr-2984	284	1	treas	treas	PROPN
cblr-2984	284	2	.	.	PUNCT
cblr-2984	285	1	reg	reg	PROPN
cblr-2984	285	2	.	.	PUNCT
cblr-2984	286	1	§	§	PROPN
cblr-2984	286	2	1.1001	1.1001	NUM
cblr-2984	286	3	-	-	SYM
cblr-2984	286	4	1(a	1(a	NUM
cblr-2984	286	5	)	)	PUNCT
cblr-2984	286	6	(	(	PUNCT
cblr-2984	286	7	1996	1996	NUM
cblr-2984	286	8	)	)	PUNCT
cblr-2984	286	9	.	.	PUNCT
cblr-2984	286	10	'	'	PUNCT
cblr-2984	287	1	see	see	VERB
cblr-2984	287	2	a.w	a.w	PROPN
cblr-2984	287	3	.	.	PROPN
cblr-2984	287	4	gregg	gregg	PROPN
cblr-2984	287	5	,	,	PUNCT
cblr-2984	287	6	treasury	treasury	PROPN
cblr-2984	287	7	expert	expert	NOUN
cblr-2984	287	8	explains	explain	VERB
cblr-2984	287	9	tax	tax	NOUN
cblr-2984	287	10	bill	bill	NOUN
cblr-2984	287	11	,	,	PUNCT
cblr-2984	287	12	n.y	n.y	PROPN
cblr-2984	287	13	.	.	PROPN
cblr-2984	287	14	times	times	PROPN
cblr-2984	287	15	,	,	PUNCT
cblr-2984	287	16	jan	jan	PROPN
cblr-2984	287	17	.	.	PROPN
cblr-2984	287	18	5	5	NUM
cblr-2984	287	19	,	,	PUNCT
cblr-2984	287	20	1924	1924	NUM
cblr-2984	287	21	,	,	PUNCT
cblr-2984	287	22	at	at	ADP
cblr-2984	287	23	1	1	NUM
cblr-2984	287	24	.	.	PUNCT
cblr-2984	288	1	gregg	gregg	PROPN
cblr-2984	288	2	,	,	PUNCT
cblr-2984	288	3	a	a	DET
cblr-2984	288	4	treasury	treasury	NOUN
cblr-2984	288	5	official	official	NOUN
cblr-2984	288	6	in	in	ADP
cblr-2984	288	7	the	the	DET
cblr-2984	288	8	1920s	1920s	NUM
cblr-2984	288	9	,	,	PUNCT
cblr-2984	288	10	noted	note	VERB
cblr-2984	288	11	that	that	SCONJ
cblr-2984	288	12	congress	congress	PROPN
cblr-2984	288	13	did	do	AUX
cblr-2984	288	14	not	not	PART
cblr-2984	288	15	intend	intend	VERB
cblr-2984	288	16	the	the	DET
cblr-2984	288	17	reorganization	reorganization	NOUN
cblr-2984	288	18	provisions	provision	NOUN
cblr-2984	288	19	to	to	PART
cblr-2984	288	20	apply	apply	VERB
cblr-2984	288	21	to	to	ADP
cblr-2984	288	22	ordinary	ordinary	ADJ
cblr-2984	288	23	sales	sale	NOUN
cblr-2984	288	24	.	.	PUNCT
cblr-2984	289	1	61	61	NUM
cblr-2984	289	2	senator	senator	PROPN
cblr-2984	289	3	watson	watson	PROPN
cblr-2984	289	4	,	,	PUNCT
cblr-2984	289	5	one	one	NUM
cblr-2984	289	6	of	of	ADP
cblr-2984	289	7	the	the	DET
cblr-2984	289	8	original	original	ADJ
cblr-2984	289	9	drafters	drafter	NOUN
cblr-2984	289	10	of	of	ADP
cblr-2984	289	11	the	the	DET
cblr-2984	289	12	reorganization	reorganization	NOUN
cblr-2984	289	13	provisions	provision	NOUN
cblr-2984	289	14	,	,	PUNCT
cblr-2984	289	15	stated	state	VERB
cblr-2984	289	16	that	that	SCONJ
cblr-2984	289	17	"	"	PUNCT
cblr-2984	289	18	at	at	ADP
cblr-2984	289	19	a	a	DET
cblr-2984	289	20	time	time	NOUN
cblr-2984	289	21	when	when	SCONJ
cblr-2984	289	22	so	so	ADV
cblr-2984	289	23	much	much	ADJ
cblr-2984	289	24	reorganization	reorganization	NOUN
cblr-2984	289	25	is	be	AUX
cblr-2984	289	26	going	go	VERB
cblr-2984	289	27	on	on	ADP
cblr-2984	289	28	in	in	ADP
cblr-2984	289	29	the	the	DET
cblr-2984	289	30	business	business	NOUN
cblr-2984	289	31	world	world	NOUN
cblr-2984	289	32	,	,	PUNCT
cblr-2984	289	33	it	it	PRON
cblr-2984	289	34	is	be	AUX
cblr-2984	289	35	thought	think	VERB
cblr-2984	289	36	by	by	ADP
cblr-2984	289	37	all	all	DET
cblr-2984	289	38	those	those	PRON
cblr-2984	289	39	interested	interested	ADJ
cblr-2984	289	40	in	in	ADP
cblr-2984	289	41	the	the	DET
cblr-2984	289	42	upbuilding	upbuilding	NOUN
cblr-2984	289	43	of	of	ADP
cblr-2984	289	44	the	the	DET
cblr-2984	289	45	industries	industry	NOUN
cblr-2984	289	46	of	of	ADP
cblr-2984	289	47	the	the	DET
cblr-2984	289	48	country	country	NOUN
cblr-2984	289	49	at	at	ADP
cblr-2984	289	50	this	this	DET
cblr-2984	289	51	time	time	NOUN
cblr-2984	289	52	that	that	SCONJ
cblr-2984	289	53	this	this	PRON
cblr-2984	289	54	is	be	AUX
cblr-2984	289	55	a	a	DET
cblr-2984	289	56	very	very	ADV
cblr-2984	289	57	helpful	helpful	ADJ
cblr-2984	289	58	provision	provision	NOUN
cblr-2984	289	59	.	.	PUNCT
cblr-2984	289	60	"	"	PUNCT
cblr-2984	290	1	61	61	NUM
cblr-2984	290	2	cong	cong	NOUN
cblr-2984	290	3	.	.	PUNCT
cblr-2984	291	1	rec	rec	PROPN
cblr-2984	291	2	.	.	PROPN
cblr-2984	291	3	6563	6563	NUM
cblr-2984	291	4	(	(	PUNCT
cblr-2984	291	5	1921	1921	NUM
cblr-2984	291	6	)	)	PUNCT
cblr-2984	291	7	.	.	PUNCT
cblr-2984	292	1	see	see	VERB
cblr-2984	292	2	jerome	jerome	PROPN
cblr-2984	292	3	r.	r.	PROPN
cblr-2984	292	4	hellerstein	hellerstein	PROPN
cblr-2984	292	5	,	,	PUNCT
cblr-2984	292	6	mergers	merger	NOUN
cblr-2984	292	7	,	,	PUNCT
cblr-2984	292	8	taxes	taxis	NOUN
cblr-2984	292	9	,	,	PUNCT
cblr-2984	292	10	and	and	CCONJ
cblr-2984	292	11	realism	realism	NOUN
cblr-2984	292	12	,	,	PUNCT
cblr-2984	292	13	71	71	NUM
cblr-2984	292	14	harv	harv	NOUN
cblr-2984	292	15	.	.	PUNCT
cblr-2984	293	1	l.	l.	PROPN
cblr-2984	293	2	rev	rev	PROPN
cblr-2984	293	3	.	.	PROPN
cblr-2984	293	4	254	254	NUM
cblr-2984	293	5	,	,	PUNCT
cblr-2984	293	6	276	276	NUM
cblr-2984	293	7	(	(	PUNCT
cblr-2984	293	8	1957	1957	NUM
cblr-2984	293	9	)	)	PUNCT
cblr-2984	293	10	(	(	PUNCT
cblr-2984	293	11	describing	describe	VERB
cblr-2984	293	12	efficiency	efficiency	NOUN
cblr-2984	293	13	as	as	ADP
cblr-2984	293	14	one	one	NUM
cblr-2984	293	15	of	of	ADP
cblr-2984	293	16	the	the	DET
cblr-2984	293	17	principal	principal	ADJ
cblr-2984	293	18	rationales	rationale	NOUN
cblr-2984	293	19	of	of	ADP
cblr-2984	293	20	the	the	DET
cblr-2984	293	21	reorganization	reorganization	NOUN
cblr-2984	293	22	provisions	provision	NOUN
cblr-2984	293	23	)	)	PUNCT
cblr-2984	293	24	.	.	PUNCT
cblr-2984	294	1	the	the	DET
cblr-2984	294	2	author	author	NOUN
cblr-2984	294	3	criticized	criticize	VERB
cblr-2984	294	4	this	this	DET
cblr-2984	294	5	rationale	rationale	NOUN
cblr-2984	294	6	,	,	PUNCT
cblr-2984	294	7	however	however	ADV
cblr-2984	294	8	,	,	PUNCT
cblr-2984	294	9	by	by	ADP
cblr-2984	294	10	commenting	comment	VERB
cblr-2984	294	11	that	that	SCONJ
cblr-2984	294	12	"	"	PUNCT
cblr-2984	294	13	congress	congress	PROPN
cblr-2984	294	14	has	have	AUX
cblr-2984	294	15	not	not	PART
cblr-2984	294	16	seriously	seriously	ADV
cblr-2984	294	17	considered	consider	VERB
cblr-2984	294	18	the	the	DET
cblr-2984	294	19	wisdom	wisdom	NOUN
cblr-2984	294	20	of	of	ADP
cblr-2984	294	21	granting	grant	VERB
cblr-2984	294	22	nonrecognition	nonrecognition	NOUN
cblr-2984	294	23	to	to	ADP
cblr-2984	294	24	reorganization	reorganization	NOUN
cblr-2984	294	25	exchanges	exchange	NOUN
cblr-2984	294	26	.	.	PUNCT
cblr-2984	294	27	"	"	PUNCT
cblr-2984	295	1	i	i	PRON
cblr-2984	295	2	d.	d.	VERB
cblr-2984	295	3	at	at	ADP
cblr-2984	295	4	276	276	NUM
cblr-2984	295	5	n.22	n.22	NOUN
cblr-2984	295	6	.	.	PROPN
cblr-2984	295	7	62	62	NUM
cblr-2984	295	8	see	see	VERB
cblr-2984	295	9	robert	robert	PROPN
cblr-2984	295	10	s.	s.	PROPN
cblr-2984	295	11	holzman	holzman	PROPN
cblr-2984	295	12	,	,	PUNCT
cblr-2984	295	13	corporate	corporate	ADJ
cblr-2984	295	14	reorganizations	reorganization	NOUN
cblr-2984	295	15	:	:	PUNCT
cblr-2984	295	16	their	their	PRON
cblr-2984	295	17	federal	federal	ADJ
cblr-2984	295	18	tax	tax	NOUN
cblr-2984	295	19	status	status	NOUN
cblr-2984	295	20	68	68	NUM
cblr-2984	295	21	(	(	PUNCT
cblr-2984	295	22	1948	1948	NUM
cblr-2984	295	23	)	)	PUNCT
cblr-2984	295	24	(	(	PUNCT
cblr-2984	295	25	"	"	PUNCT
cblr-2984	295	26	if	if	SCONJ
cblr-2984	295	27	an	an	DET
cblr-2984	295	28	exchange	exchange	NOUN
cblr-2984	295	29	is	be	AUX
cblr-2984	295	30	deemed	deem	VERB
cblr-2984	295	31	taxable	taxable	ADJ
cblr-2984	295	32	and	and	CCONJ
cblr-2984	295	33	yet	yet	ADV
cblr-2984	295	34	the	the	DET
cblr-2984	295	35	taxpayer	taxpayer	NOUN
cblr-2984	295	36	has	have	AUX
cblr-2984	295	37	received	receive	VERB
cblr-2984	295	38	nothing	nothing	PRON
cblr-2984	295	39	that	that	PRON
cblr-2984	295	40	is	be	AUX
cblr-2984	295	41	more	more	ADJ
cblr-2984	295	42	than	than	ADP
cblr-2984	295	43	a	a	DET
cblr-2984	295	44	paper	paper	NOUN
cblr-2984	295	45	profit	profit	NOUN
cblr-2984	295	46	,	,	PUNCT
cblr-2984	295	47	where	where	SCONJ
cblr-2984	295	48	is	be	AUX
cblr-2984	295	49	he	he	PRON
cblr-2984	295	50	going	go	VERB
cblr-2984	295	51	to	to	PART
cblr-2984	295	52	get	get	VERB
cblr-2984	295	53	the	the	DET
cblr-2984	295	54	money	money	NOUN
cblr-2984	295	55	to	to	PART
cblr-2984	295	56	pay	pay	VERB
cblr-2984	295	57	the	the	DET
cblr-2984	295	58	tax	tax	NOUN
cblr-2984	295	59	?	?	PUNCT
cblr-2984	295	60	"	"	PUNCT
cblr-2984	295	61	)	)	PUNCT
cblr-2984	295	62	.	.	PUNCT
cblr-2984	295	63	'	'	PUNCT
cblr-2984	296	1	see	see	VERB
cblr-2984	296	2	bank	bank	NOUN
cblr-2984	296	3	,	,	PUNCT
cblr-2984	296	4	supra	supra	PROPN
cblr-2984	296	5	note	note	PROPN
cblr-2984	296	6	57	57	NUM
cblr-2984	296	7	(	(	PUNCT
cblr-2984	296	8	"	"	PUNCT
cblr-2984	296	9	adams	adam	NOUN
cblr-2984	296	10	rationalized	rationalize	VERB
cblr-2984	296	11	the	the	DET
cblr-2984	296	12	existence	existence	NOUN
cblr-2984	296	13	of	of	ADP
cblr-2984	296	14	the	the	DET
cblr-2984	296	15	reorganization	reorganization	NOUN
cblr-2984	296	16	provision	provision	NOUN
cblr-2984	296	17	on	on	ADP
cblr-2984	296	18	the	the	DET
cblr-2984	296	19	ground	ground	NOUN
cblr-2984	296	20	that	that	SCONJ
cblr-2984	296	21	'	'	PUNCT
cblr-2984	296	22	it	it	PRON
cblr-2984	296	23	is	be	AUX
cblr-2984	296	24	difficult	difficult	ADJ
cblr-2984	296	25	to	to	PART
cblr-2984	296	26	make	make	VERB
cblr-2984	296	27	appraisals	appraisal	NOUN
cblr-2984	296	28	.	.	PUNCT
cblr-2984	297	1	in	in	ADP
cblr-2984	297	2	the	the	DET
cblr-2984	297	3	average	average	ADJ
cblr-2984	297	4	reorganization	reorganization	NOUN
cblr-2984	297	5	,	,	PUNCT
cblr-2984	297	6	or	or	CCONJ
cblr-2984	297	7	in	in	ADP
cblr-2984	297	8	many	many	ADJ
cblr-2984	297	9	reorganizations	reorganization	NOUN
cblr-2984	297	10	,	,	PUNCT
cblr-2984	297	11	there	there	PRON
cblr-2984	297	12	is	be	VERB
cblr-2984	297	13	no	no	DET
cblr-2984	297	14	definite	definite	ADJ
cblr-2984	297	15	,	,	PUNCT
cblr-2984	297	16	fixed	fixed	ADJ
cblr-2984	297	17	market	market	NOUN
cblr-2984	297	18	price	price	NOUN
cblr-2984	297	19	for	for	ADP
cblr-2984	297	20	the	the	DET
cblr-2984	297	21	securities	security	NOUN
cblr-2984	297	22	.	.	PUNCT
cblr-2984	297	23	'	'	PUNCT
cblr-2984	297	24	"	"	PUNCT
cblr-2984	297	25	)	)	PUNCT
cblr-2984	297	26	(	(	PUNCT
cblr-2984	297	27	quoting	quote	VERB
cblr-2984	297	28	an	an	DET
cblr-2984	297	29	act	act	NOUN
cblr-2984	297	30	to	to	PART
cblr-2984	297	31	reduce	reduce	VERB
cblr-2984	297	32	and	and	CCONJ
cblr-2984	297	33	equalize	equalize	VERB
cblr-2984	297	34	taxation	taxation	NOUN
cblr-2984	297	35	,	,	PUNCT
cblr-2984	297	36	to	to	PART
cblr-2984	297	37	amend	amend	VERB
cblr-2984	297	38	and	and	CCONJ
cblr-2984	297	39	simplify	simplify	VERB
cblr-2984	297	40	the	the	DET
cblr-2984	297	41	revenue	revenue	NOUN
cblr-2984	297	42	act	act	NOUN
cblr-2984	297	43	of	of	ADP
cblr-2984	297	44	1918	1918	NUM
cblr-2984	297	45	,	,	PUNCT
cblr-2984	297	46	and	and	CCONJ
cblr-2984	297	47	for	for	ADP
cblr-2984	297	48	other	other	ADJ
cblr-2984	297	49	purposes	purpose	NOUN
cblr-2984	297	50	:	:	PUNCT
cblr-2984	297	51	hearing	hear	VERB
cblr-2984	297	52	on	on	ADP
cblr-2984	297	53	h.r	h.r	PROPN
cblr-2984	297	54	.	.	PROPN
cblr-2984	297	55	8245	8245	NUM
cblr-2984	297	56	before	before	ADP
cblr-2984	297	57	the	the	DET
cblr-2984	297	58	s.	s.	PROPN
cblr-2984	297	59	comm	comm	NOUN
cblr-2984	297	60	.	.	PUNCT
cblr-2984	298	1	on	on	ADP
cblr-2984	298	2	fin	fin	PROPN
cblr-2984	298	3	.	.	PUNCT
cblr-2984	298	4	,	,	PUNCT
cblr-2984	298	5	67th	67th	ADJ
cblr-2984	298	6	cong	cong	NOUN
cblr-2984	298	7	.	.	PUNCT
cblr-2984	299	1	29	29	NUM
cblr-2984	299	2	(	(	PUNCT
cblr-2984	299	3	1921	1921	NUM
cblr-2984	299	4	)	)	PUNCT
cblr-2984	299	5	(	(	PUNCT
cblr-2984	299	6	statement	statement	NOUN
cblr-2984	299	7	of	of	ADP
cblr-2984	299	8	prof	prof	PROPN
cblr-2984	299	9	.	.	PUNCT
cblr-2984	300	1	t.s	t.s	PROPN
cblr-2984	300	2	.	.	PROPN
cblr-2984	300	3	adams	adams	PROPN
cblr-2984	300	4	)	)	PUNCT
cblr-2984	300	5	)	)	PUNCT
cblr-2984	300	6	.	.	PUNCT
cblr-2984	301	1	[	[	X
cblr-2984	301	2	vol	vol	NOUN
cblr-2984	301	3	.	.	PUNCT
cblr-2984	301	4	2006	2006	NUM
cblr-2984	301	5	confronting	confront	VERB
cblr-2984	301	6	continuity	continuity	NOUN
cblr-2984	301	7	"	"	PUNCT
cblr-2984	301	8	purely	purely	ADV
cblr-2984	301	9	paper	paper	NOUN
cblr-2984	301	10	transactions	transaction	NOUN
cblr-2984	301	11	,	,	PUNCT
cblr-2984	301	12	"	"	PUNCT
cblr-2984	301	13	the	the	DET
cblr-2984	301	14	types	type	NOUN
cblr-2984	301	15	of	of	ADP
cblr-2984	301	16	mergers	merger	NOUN
cblr-2984	301	17	upon	upon	SCONJ
cblr-2984	301	18	which	which	PRON
cblr-2984	301	19	congress	congress	PROPN
cblr-2984	301	20	intended	intend	VERB
cblr-2984	301	21	to	to	PART
cblr-2984	301	22	bestow	bestow	VERB
cblr-2984	301	23	special	special	ADJ
cblr-2984	301	24	tax	tax	NOUN
cblr-2984	301	25	treatment	treatment	NOUN
cblr-2984	301	26	.	.	PUNCT
cblr-2984	302	1	iii	iii	X
cblr-2984	302	2	.	.	PUNCT
cblr-2984	302	3	typical	typical	ADJ
cblr-2984	302	4	criticism	criticism	NOUN
cblr-2984	302	5	of	of	ADP
cblr-2984	302	6	the	the	DET
cblr-2984	302	7	continuity	continuity	NOUN
cblr-2984	302	8	of	of	ADP
cblr-2984	302	9	interest	interest	NOUN
cblr-2984	302	10	doctrine	doctrine	NOUN
cblr-2984	302	11	taking	take	VERB
cblr-2984	302	12	shots	shot	NOUN
cblr-2984	302	13	at	at	ADP
cblr-2984	302	14	the	the	DET
cblr-2984	302	15	continuity	continuity	NOUN
cblr-2984	302	16	of	of	ADP
cblr-2984	302	17	interest	interest	NOUN
cblr-2984	302	18	doctrine	doctrine	NOUN
cblr-2984	302	19	is	be	AUX
cblr-2984	302	20	a	a	DET
cblr-2984	302	21	tradition	tradition	NOUN
cblr-2984	302	22	among	among	ADP
cblr-2984	302	23	tax	tax	NOUN
cblr-2984	302	24	scholars	scholar	NOUN
cblr-2984	302	25	and	and	CCONJ
cblr-2984	302	26	practitioners	practitioner	NOUN
cblr-2984	302	27	that	that	PRON
cblr-2984	302	28	is	be	AUX
cblr-2984	302	29	almost	almost	ADV
cblr-2984	302	30	as	as	ADV
cblr-2984	302	31	old	old	ADJ
cblr-2984	302	32	as	as	ADP
cblr-2984	302	33	the	the	DET
cblr-2984	302	34	doctrine	doctrine	NOUN
cblr-2984	302	35	itself	itself	PRON
cblr-2984	302	36	.	.	PUNCT
cblr-2984	303	1	not	not	PART
cblr-2984	303	2	surprisingly	surprisingly	ADV
cblr-2984	303	3	,	,	PUNCT
cblr-2984	303	4	the	the	DET
cblr-2984	303	5	criticism	criticism	NOUN
cblr-2984	303	6	has	have	AUX
cblr-2984	303	7	tended	tend	VERB
cblr-2984	303	8	to	to	PART
cblr-2984	303	9	fall	fall	VERB
cblr-2984	303	10	into	into	ADP
cblr-2984	303	11	some	some	DET
cblr-2984	303	12	familiar	familiar	ADJ
cblr-2984	303	13	categories	category	NOUN
cblr-2984	303	14	.	.	PUNCT
cblr-2984	304	1	three	three	NUM
cblr-2984	304	2	of	of	ADP
cblr-2984	304	3	the	the	DET
cblr-2984	304	4	most	most	ADV
cblr-2984	304	5	common	common	ADJ
cblr-2984	304	6	charges	charge	NOUN
cblr-2984	304	7	levied	levy	VERB
cblr-2984	304	8	against	against	ADP
cblr-2984	304	9	the	the	DET
cblr-2984	304	10	doctrine	doctrine	NOUN
cblr-2984	304	11	are	be	AUX
cblr-2984	304	12	that	that	SCONJ
cblr-2984	304	13	it	it	PRON
cblr-2984	304	14	contains	contain	VERB
cblr-2984	304	15	unclear	unclear	ADJ
cblr-2984	304	16	requirements	requirement	NOUN
cblr-2984	304	17	,	,	PUNCT
cblr-2984	304	18	provokes	provoke	VERB
cblr-2984	304	19	transactional	transactional	ADJ
cblr-2984	304	20	inefficiency	inefficiency	NOUN
cblr-2984	304	21	,	,	PUNCT
cblr-2984	304	22	and	and	CCONJ
cblr-2984	304	23	results	result	NOUN
cblr-2984	304	24	in	in	ADP
cblr-2984	304	25	unfair	unfair	ADJ
cblr-2984	304	26	outcomes4	outcomes4	NOUN
cblr-2984	304	27	despite	despite	SCONJ
cblr-2984	304	28	the	the	DET
cblr-2984	304	29	repeated	repeat	VERB
cblr-2984	304	30	articulation	articulation	NOUN
cblr-2984	304	31	of	of	ADP
cblr-2984	304	32	these	these	DET
cblr-2984	304	33	claims	claim	NOUN
cblr-2984	304	34	,	,	PUNCT
cblr-2984	304	35	they	they	PRON
cblr-2984	304	36	are	be	AUX
cblr-2984	304	37	not	not	PART
cblr-2984	304	38	compelling	compelling	ADJ
cblr-2984	304	39	justifications	justification	NOUN
cblr-2984	304	40	for	for	ADP
cblr-2984	304	41	repealing	repeal	VERB
cblr-2984	304	42	the	the	DET
cblr-2984	304	43	doctrine	doctrine	NOUN
cblr-2984	304	44	.	.	PUNCT
cblr-2984	305	1	none	none	NOUN
cblr-2984	305	2	of	of	ADP
cblr-2984	305	3	them	they	PRON
cblr-2984	305	4	addresses	address	VERB
cblr-2984	305	5	the	the	DET
cblr-2984	305	6	more	more	ADV
cblr-2984	305	7	fundamental	fundamental	ADJ
cblr-2984	305	8	question	question	NOUN
cblr-2984	305	9	of	of	ADP
cblr-2984	305	10	whether	whether	SCONJ
cblr-2984	305	11	the	the	DET
cblr-2984	305	12	continuity	continuity	NOUN
cblr-2984	305	13	of	of	ADP
cblr-2984	305	14	interest	interest	NOUN
cblr-2984	305	15	doctrine	doctrine	NOUN
cblr-2984	305	16	is	be	AUX
cblr-2984	305	17	an	an	DET
cblr-2984	305	18	appropriate	appropriate	ADJ
cblr-2984	305	19	means	mean	NOUN
cblr-2984	305	20	of	of	ADP
cblr-2984	305	21	distinguishing	distinguish	VERB
cblr-2984	305	22	between	between	ADP
cblr-2984	305	23	a	a	DET
cblr-2984	305	24	merger	merger	NOUN
cblr-2984	305	25	that	that	PRON
cblr-2984	305	26	is	be	AUX
cblr-2984	305	27	a	a	DET
cblr-2984	305	28	mere	mere	ADJ
cblr-2984	305	29	change	change	NOUN
cblr-2984	305	30	in	in	ADP
cblr-2984	305	31	form	form	NOUN
cblr-2984	305	32	and	and	CCONJ
cblr-2984	305	33	one	one	NUM
cblr-2984	305	34	that	that	PRON
cblr-2984	305	35	is	be	AUX
cblr-2984	305	36	an	an	DET
cblr-2984	305	37	ordinary	ordinary	ADJ
cblr-2984	305	38	sale	sale	NOUN
cblr-2984	305	39	.	.	PUNCT
cblr-2984	306	1	this	this	DET
cblr-2984	306	2	part	part	NOUN
cblr-2984	306	3	briefly	briefly	ADV
cblr-2984	306	4	describes	describe	VERB
cblr-2984	306	5	the	the	DET
cblr-2984	306	6	typical	typical	ADJ
cblr-2984	306	7	criticisms	criticism	NOUN
cblr-2984	306	8	and	and	CCONJ
cblr-2984	306	9	their	their	PRON
cblr-2984	306	10	shortcomings	shortcoming	NOUN
cblr-2984	306	11	.	.	PUNCT
cblr-2984	307	1	a.	a.	NOUN
cblr-2984	307	2	lack	lack	NOUN
cblr-2984	307	3	of	of	ADP
cblr-2984	307	4	clarity	clarity	NOUN
cblr-2984	307	5	a	a	DET
cblr-2984	307	6	common	common	ADJ
cblr-2984	307	7	criticism	criticism	NOUN
cblr-2984	307	8	of	of	ADP
cblr-2984	307	9	the	the	DET
cblr-2984	307	10	continuity	continuity	NOUN
cblr-2984	307	11	of	of	ADP
cblr-2984	307	12	interest	interest	NOUN
cblr-2984	307	13	doctrine	doctrine	NOUN
cblr-2984	307	14	is	be	AUX
cblr-2984	307	15	that	that	SCONJ
cblr-2984	307	16	its	its	PRON
cblr-2984	307	17	requirements	requirement	NOUN
cblr-2984	307	18	are	be	AUX
cblr-2984	307	19	unclear	unclear	ADJ
cblr-2984	307	20	.	.	PUNCT
cblr-2984	308	1	the	the	DET
cblr-2984	308	2	doctrine	doctrine	NOUN
cblr-2984	308	3	requires	require	VERB
cblr-2984	308	4	that	that	SCONJ
cblr-2984	308	5	an	an	DET
cblr-2984	308	6	acquiror	acquiror	NOUN
cblr-2984	308	7	must	must	AUX
cblr-2984	308	8	pay	pay	VERB
cblr-2984	308	9	a	a	DET
cblr-2984	308	10	"	"	PUNCT
cblr-2984	308	11	substantial	substantial	ADJ
cblr-2984	308	12	"	"	PUNCT
cblr-2984	308	13	amount	amount	NOUN
cblr-2984	308	14	of	of	ADP
cblr-2984	308	15	acquiror	acquiror	NOUN
cblr-2984	308	16	stock	stock	NOUN
cblr-2984	308	17	to	to	PART
cblr-2984	308	18	target	target	VERB
cblr-2984	308	19	shareholders	shareholder	NOUN
cblr-2984	308	20	in	in	ADP
cblr-2984	308	21	order	order	NOUN
cblr-2984	308	22	for	for	ADP
cblr-2984	308	23	a	a	DET
cblr-2984	308	24	merger	merger	NOUN
cblr-2984	308	25	to	to	PART
cblr-2984	308	26	qualify	qualify	VERB
cblr-2984	308	27	as	as	ADP
cblr-2984	308	28	a	a	DET
cblr-2984	308	29	reorganization.65	reorganization.65	NOUN
cblr-2984	309	1	but	but	CCONJ
cblr-2984	309	2	how	how	SCONJ
cblr-2984	309	3	much	much	ADJ
cblr-2984	309	4	acquiror	acquiror	NOUN
cblr-2984	309	5	stock	stock	NOUN
cblr-2984	309	6	is	be	AUX
cblr-2984	309	7	enough	enough	ADJ
cblr-2984	309	8	?	?	PUNCT
cblr-2984	310	1	acquiror	acquiror	NOUN
cblr-2984	310	2	stock	stock	NOUN
cblr-2984	310	3	thresholds	threshold	NOUN
cblr-2984	310	4	ranging	range	VERB
cblr-2984	310	5	from	from	ADP
cblr-2984	310	6	56	56	NUM
cblr-2984	310	7	percent66	percent66	NOUN
cblr-2984	310	8	to	to	ADP
cblr-2984	310	9	50	50	NUM
cblr-2984	310	10	percent67	percent67	NOUN
cblr-2984	310	11	to	to	ADP
cblr-2984	310	12	38.5	38.5	NUM
cblr-2984	310	13	percent	percent	NOUN
cblr-2984	310	14	'	'	PUNCT
cblr-2984	310	15	of	of	ADP
cblr-2984	310	16	aggregate	aggregate	ADJ
cblr-2984	310	17	merger	merger	NOUN
cblr-2984	310	18	consideration	consideration	NOUN
cblr-2984	310	19	have	have	AUX
cblr-2984	310	20	all	all	PRON
cblr-2984	310	21	been	be	AUX
cblr-2984	310	22	cited	cite	VERB
cblr-2984	310	23	with	with	ADP
cblr-2984	310	24	approval	approval	NOUN
cblr-2984	310	25	by	by	ADP
cblr-2984	310	26	the	the	DET
cblr-2984	310	27	courts	court	NOUN
cblr-2984	310	28	and	and	CCONJ
cblr-2984	310	29	the	the	DET
cblr-2984	310	30	irs	irs	PROPN
cblr-2984	310	31	as	as	ADP
cblr-2984	310	32	providing	provide	VERB
cblr-2984	310	33	a	a	DET
cblr-2984	310	34	sufficient	sufficient	ADJ
cblr-2984	310	35	continuing	continue	VERB
cblr-2984	310	36	interest	interest	NOUN
cblr-2984	310	37	to	to	PART
cblr-2984	310	38	'	'	PUNCT
cblr-2984	310	39	see	see	VERB
cblr-2984	310	40	,	,	PUNCT
cblr-2984	310	41	e.g.	e.g.	ADV
cblr-2984	310	42	,	,	PUNCT
cblr-2984	310	43	faber	faber	PROPN
cblr-2984	310	44	,	,	PUNCT
cblr-2984	310	45	supra	supra	PROPN
cblr-2984	310	46	note	note	PROPN
cblr-2984	310	47	14	14	NUM
cblr-2984	310	48	;	;	PUNCT
cblr-2984	311	1	hutton	hutton	PROPN
cblr-2984	311	2	,	,	PUNCT
cblr-2984	311	3	supra	supra	PROPN
cblr-2984	311	4	note	note	PROPN
cblr-2984	311	5	10	10	NUM
cblr-2984	311	6	;	;	PUNCT
cblr-2984	311	7	miller	miller	PROPN
cblr-2984	311	8	,	,	PUNCT
cblr-2984	311	9	supra	supra	PROPN
cblr-2984	311	10	note	note	PROPN
cblr-2984	311	11	15	15	NUM
cblr-2984	311	12	;	;	PUNCT
cblr-2984	311	13	posin	posin	NOUN
cblr-2984	311	14	,	,	PUNCT
cblr-2984	311	15	supra	supra	PROPN
cblr-2984	311	16	note	note	PROPN
cblr-2984	311	17	11	11	NUM
cblr-2984	311	18	;	;	PUNCT
cblr-2984	311	19	wolfman	wolfman	PROPN
cblr-2984	311	20	,	,	PUNCT
cblr-2984	311	21	supra	supra	PROPN
cblr-2984	311	22	note	note	NOUN
cblr-2984	311	23	4	4	NUM
cblr-2984	311	24	.	.	X
cblr-2984	311	25	65	65	NUM
cblr-2984	311	26	helvering	helvere	VERB
cblr-2984	311	27	v.	v.	ADP
cblr-2984	311	28	minn	minn	PROPN
cblr-2984	311	29	.	.	PUNCT
cblr-2984	312	1	tea	tea	PROPN
cblr-2984	312	2	co.	co.	PROPN
cblr-2984	312	3	,	,	PUNCT
cblr-2984	312	4	296	296	NUM
cblr-2984	312	5	u.s	u.s	PROPN
cblr-2984	312	6	.	.	PROPN
cblr-2984	312	7	378	378	NUM
cblr-2984	312	8	(	(	PUNCT
cblr-2984	312	9	holding	hold	VERB
cblr-2984	312	10	that	that	DET
cblr-2984	312	11	acquiror	acquiror	NOUN
cblr-2984	312	12	stock	stock	NOUN
cblr-2984	312	13	must	must	AUX
cblr-2984	312	14	consist	consist	VERB
cblr-2984	312	15	of	of	ADP
cblr-2984	312	16	"	"	PUNCT
cblr-2984	312	17	a	a	DET
cblr-2984	312	18	substantial	substantial	ADJ
cblr-2984	312	19	part	part	NOUN
cblr-2984	312	20	of	of	ADP
cblr-2984	312	21	the	the	DET
cblr-2984	312	22	value	value	NOUN
cblr-2984	312	23	of	of	ADP
cblr-2984	312	24	the	the	DET
cblr-2984	312	25	thing	thing	NOUN
cblr-2984	312	26	transferred	transfer	VERB
cblr-2984	312	27	"	"	PUNCT
cblr-2984	312	28	)	)	PUNCT
cblr-2984	312	29	.	.	PUNCT
cblr-2984	313	1	66	66	NUM
cblr-2984	314	1	i	i	PRON
cblr-2984	314	2	d.	d.	PROPN
cblr-2984	314	3	6	6	NUM
cblr-2984	314	4	rev	rev	PROPN
cblr-2984	314	5	.	.	PROPN
cblr-2984	314	6	proc	proc	PROPN
cblr-2984	314	7	.	.	PUNCT
cblr-2984	315	1	77	77	NUM
cblr-2984	315	2	-	-	SYM
cblr-2984	315	3	37	37	NUM
cblr-2984	315	4	,	,	PUNCT
cblr-2984	315	5	1977	1977	NUM
cblr-2984	315	6	-	-	SYM
cblr-2984	315	7	2	2	NUM
cblr-2984	315	8	c.b	c.b	PROPN
cblr-2984	315	9	.	.	PROPN
cblr-2984	315	10	568	568	NUM
cblr-2984	315	11	.	.	PUNCT
cblr-2984	316	1	john	john	PROPN
cblr-2984	316	2	a.	a.	PROPN
cblr-2984	316	3	nelson	nelson	PROPN
cblr-2984	316	4	co.	co.	PROPN
cblr-2984	317	1	v.	v.	ADP
cblr-2984	317	2	helvering	helvere	VERB
cblr-2984	317	3	,	,	PUNCT
cblr-2984	317	4	296	296	NUM
cblr-2984	317	5	u.s	u.s	PROPN
cblr-2984	317	6	.	.	PROPN
cblr-2984	317	7	374	374	NUM
cblr-2984	317	8	(	(	PUNCT
cblr-2984	317	9	1935	1935	NUM
cblr-2984	317	10	)	)	PUNCT
cblr-2984	317	11	.	.	PUNCT
cblr-2984	318	1	no	no	INTJ
cblr-2984	318	2	.	.	PUNCT
cblr-2984	319	1	1:1	1:1	NUM
cblr-2984	319	2	]	]	X
cblr-2984	319	3	columbia	columbia	PROPN
cblr-2984	319	4	business	business	PROPN
cblr-2984	319	5	la	la	PROPN
cblr-2984	319	6	w	w	PROPN
cblr-2984	319	7	review	review	NOUN
cblr-2984	319	8	target	target	NOUN
cblr-2984	319	9	shareholders	shareholder	NOUN
cblr-2984	319	10	.	.	PUNCT
cblr-2984	320	1	because	because	SCONJ
cblr-2984	320	2	the	the	DET
cblr-2984	320	3	required	require	VERB
cblr-2984	320	4	minimum	minimum	NOUN
cblr-2984	320	5	threshold	threshold	NOUN
cblr-2984	320	6	is	be	AUX
cblr-2984	320	7	not	not	PART
cblr-2984	320	8	definite	definite	ADJ
cblr-2984	320	9	,	,	PUNCT
cblr-2984	320	10	so	so	SCONJ
cblr-2984	320	11	the	the	DET
cblr-2984	320	12	argument	argument	NOUN
cblr-2984	320	13	goes	go	VERB
cblr-2984	320	14	,	,	PUNCT
cblr-2984	320	15	parties	party	NOUN
cblr-2984	320	16	to	to	ADP
cblr-2984	320	17	a	a	DET
cblr-2984	320	18	merger	merger	NOUN
cblr-2984	320	19	lack	lack	NOUN
cblr-2984	320	20	certainty	certainty	VERB
cblr-2984	320	21	that	that	SCONJ
cblr-2984	320	22	their	their	PRON
cblr-2984	320	23	merger	merger	NOUN
cblr-2984	320	24	consideration	consideration	NOUN
cblr-2984	320	25	consists	consist	VERB
cblr-2984	320	26	of	of	ADP
cblr-2984	320	27	the	the	DET
cblr-2984	320	28	proper	proper	ADJ
cblr-2984	320	29	amount	amount	NOUN
cblr-2984	320	30	of	of	ADP
cblr-2984	320	31	acquiror	acquiror	NOUN
cblr-2984	320	32	stock	stock	NOUN
cblr-2984	320	33	.	.	PUNCT
cblr-2984	320	34	9	9	NUM
cblr-2984	320	35	without	without	ADP
cblr-2984	320	36	clear	clear	ADJ
cblr-2984	320	37	rules	rule	NOUN
cblr-2984	320	38	,	,	PUNCT
cblr-2984	320	39	the	the	DET
cblr-2984	320	40	parties	party	NOUN
cblr-2984	320	41	risk	risk	VERB
cblr-2984	320	42	stumbling	stumble	VERB
cblr-2984	320	43	into	into	ADP
cblr-2984	320	44	a	a	DET
cblr-2984	320	45	fully	fully	ADV
cblr-2984	320	46	taxable	taxable	ADJ
cblr-2984	320	47	transaction	transaction	NOUN
cblr-2984	320	48	.	.	PUNCT
cblr-2984	321	1	this	this	DET
cblr-2984	321	2	lack	lack	NOUN
cblr-2984	321	3	of	of	ADP
cblr-2984	321	4	certainty	certainty	NOUN
cblr-2984	321	5	has	have	AUX
cblr-2984	321	6	been	be	AUX
cblr-2984	321	7	criticized	criticize	VERB
cblr-2984	321	8	as	as	ADP
cblr-2984	321	9	tending	tend	VERB
cblr-2984	321	10	"	"	PUNCT
cblr-2984	321	11	to	to	PART
cblr-2984	321	12	interfere	interfere	VERB
cblr-2984	321	13	with	with	ADP
cblr-2984	321	14	transactions	transaction	NOUN
cblr-2984	321	15	at	at	ADP
cblr-2984	321	16	the	the	DET
cblr-2984	321	17	fringes	fringe	NOUN
cblr-2984	321	18	and	and	CCONJ
cblr-2984	321	19	otherwise	otherwise	ADV
cblr-2984	321	20	to	to	PART
cblr-2984	321	21	contribute	contribute	VERB
cblr-2984	321	22	to	to	ADP
cblr-2984	321	23	the	the	DET
cblr-2984	321	24	heartburn	heartburn	NOUN
cblr-2984	321	25	of	of	ADP
cblr-2984	321	26	tax	tax	NOUN
cblr-2984	321	27	lawyers	lawyer	NOUN
cblr-2984	321	28	.	.	PUNCT
cblr-2984	322	1	"70	"70	PUNCT
cblr-2984	323	1	although	although	SCONJ
cblr-2984	323	2	the	the	DET
cblr-2984	323	3	lack	lack	NOUN
cblr-2984	323	4	of	of	ADP
cblr-2984	323	5	clarity	clarity	NOUN
cblr-2984	323	6	argument	argument	NOUN
cblr-2984	323	7	is	be	AUX
cblr-2984	323	8	frequently	frequently	ADV
cblr-2984	323	9	offered	offer	VERB
cblr-2984	323	10	,	,	PUNCT
cblr-2984	323	11	it	it	PRON
cblr-2984	323	12	does	do	AUX
cblr-2984	323	13	not	not	PART
cblr-2984	323	14	support	support	VERB
cblr-2984	323	15	the	the	DET
cblr-2984	323	16	outright	outright	ADJ
cblr-2984	323	17	repeal	repeal	NOUN
cblr-2984	323	18	of	of	ADP
cblr-2984	323	19	the	the	DET
cblr-2984	323	20	doctrine	doctrine	NOUN
cblr-2984	323	21	.	.	PUNCT
cblr-2984	324	1	if	if	SCONJ
cblr-2984	324	2	proponents	proponent	NOUN
cblr-2984	324	3	of	of	ADP
cblr-2984	324	4	this	this	DET
cblr-2984	324	5	argument	argument	NOUN
cblr-2984	324	6	find	find	VERB
cblr-2984	324	7	ambiguity	ambiguity	NOUN
cblr-2984	324	8	regarding	regard	VERB
cblr-2984	324	9	the	the	DET
cblr-2984	324	10	minimum	minimum	ADJ
cblr-2984	324	11	required	require	VERB
cblr-2984	324	12	percentage	percentage	NOUN
cblr-2984	324	13	of	of	ADP
cblr-2984	324	14	acquiror	acquiror	NOUN
cblr-2984	324	15	stock	stock	NOUN
cblr-2984	324	16	troubling	troubling	NOUN
cblr-2984	324	17	,	,	PUNCT
cblr-2984	324	18	then	then	ADV
cblr-2984	324	19	they	they	PRON
cblr-2984	324	20	should	should	AUX
cblr-2984	324	21	argue	argue	VERB
cblr-2984	324	22	in	in	ADP
cblr-2984	324	23	favor	favor	NOUN
cblr-2984	324	24	of	of	ADP
cblr-2984	324	25	more	more	ADV
cblr-2984	324	26	definitive	definitive	ADJ
cblr-2984	324	27	guidelines	guideline	NOUN
cblr-2984	324	28	.	.	PUNCT
cblr-2984	325	1	judges	judge	NOUN
cblr-2984	325	2	,	,	PUNCT
cblr-2984	325	3	not	not	PART
cblr-2984	325	4	congress	congress	NOUN
cblr-2984	325	5	,	,	PUNCT
cblr-2984	325	6	created	create	VERB
cblr-2984	325	7	the	the	DET
cblr-2984	325	8	continuity	continuity	NOUN
cblr-2984	325	9	of	of	ADP
cblr-2984	325	10	interest	interest	NOUN
cblr-2984	325	11	doctrine	doctrine	NOUN
cblr-2984	325	12	,	,	PUNCT
cblr-2984	325	13	and	and	CCONJ
cblr-2984	325	14	so	so	ADV
cblr-2984	325	15	it	it	PRON
cblr-2984	325	16	is	be	AUX
cblr-2984	325	17	understandable	understandable	ADJ
cblr-2984	325	18	that	that	SCONJ
cblr-2984	325	19	the	the	DET
cblr-2984	325	20	minimum	minimum	ADJ
cblr-2984	325	21	required	require	VERB
cblr-2984	325	22	amount	amount	NOUN
cblr-2984	325	23	of	of	ADP
cblr-2984	325	24	acquiror	acquiror	NOUN
cblr-2984	325	25	stock	stock	NOUN
cblr-2984	325	26	has	have	AUX
cblr-2984	325	27	varied	vary	VERB
cblr-2984	325	28	from	from	ADP
cblr-2984	325	29	case	case	NOUN
cblr-2984	325	30	to	to	PART
cblr-2984	325	31	case	case	VERB
cblr-2984	325	32	.	.	PUNCT
cblr-2984	326	1	indeed	indeed	ADV
cblr-2984	326	2	,	,	PUNCT
cblr-2984	326	3	over	over	ADP
cblr-2984	326	4	the	the	DET
cblr-2984	326	5	past	past	ADJ
cblr-2984	326	6	few	few	ADJ
cblr-2984	326	7	years	year	NOUN
cblr-2984	326	8	,	,	PUNCT
cblr-2984	326	9	the	the	DET
cblr-2984	326	10	treasury	treasury	NOUN
cblr-2984	326	11	and	and	CCONJ
cblr-2984	326	12	the	the	DET
cblr-2984	326	13	irs	irs	PROPN
cblr-2984	326	14	have	have	AUX
cblr-2984	326	15	made	make	VERB
cblr-2984	326	16	a	a	DET
cblr-2984	326	17	serious	serious	ADJ
cblr-2984	326	18	effort	effort	NOUN
cblr-2984	326	19	to	to	PART
cblr-2984	326	20	set	set	VERB
cblr-2984	326	21	a	a	DET
cblr-2984	326	22	clear	clear	ADJ
cblr-2984	326	23	minimum	minimum	NOUN
cblr-2984	326	24	threshold	threshold	NOUN
cblr-2984	326	25	amount	amount	NOUN
cblr-2984	326	26	.	.	PUNCT
cblr-2984	327	1	in	in	ADP
cblr-2984	327	2	september	september	PROPN
cblr-2984	327	3	2005	2005	NUM
cblr-2984	327	4	,	,	PUNCT
cblr-2984	327	5	the	the	DET
cblr-2984	327	6	treasury	treasury	NOUN
cblr-2984	327	7	issued	issue	VERB
cblr-2984	327	8	final	final	ADJ
cblr-2984	327	9	regulations	regulation	NOUN
cblr-2984	327	10	that	that	PRON
cblr-2984	327	11	state	state	VERB
cblr-2984	327	12	that	that	SCONJ
cblr-2984	327	13	merger	merger	NOUN
cblr-2984	327	14	consideration	consideration	NOUN
cblr-2984	327	15	consisting	consist	VERB
cblr-2984	327	16	of	of	ADP
cblr-2984	327	17	forty	forty	NUM
cblr-2984	327	18	percent	percent	NOUN
cblr-2984	327	19	acquiror	acquiror	NOUN
cblr-2984	327	20	stock	stock	NOUN
cblr-2984	327	21	will	will	AUX
cblr-2984	327	22	satisfy	satisfy	VERB
cblr-2984	327	23	the	the	DET
cblr-2984	327	24	continuity	continuity	NOUN
cblr-2984	327	25	of	of	ADP
cblr-2984	327	26	interest	interest	NOUN
cblr-2984	327	27	requirement.7	requirement.7	PROPN
cblr-2984	327	28	'	'	PUNCT
cblr-2984	327	29	the	the	DET
cblr-2984	327	30	new	new	ADJ
cblr-2984	327	31	bright	bright	ADJ
cblr-2984	327	32	line	line	NOUN
cblr-2984	327	33	requirement	requirement	NOUN
cblr-2984	327	34	thus	thus	ADV
cblr-2984	327	35	puts	put	VERB
cblr-2984	327	36	an	an	DET
cblr-2984	327	37	end	end	NOUN
cblr-2984	327	38	to	to	ADP
cblr-2984	327	39	the	the	DET
cblr-2984	327	40	inquiry	inquiry	NOUN
cblr-2984	327	41	regarding	regard	VERB
cblr-2984	327	42	how	how	SCONJ
cblr-2984	327	43	much	much	ADJ
cblr-2984	327	44	acquiror	acquiror	NOUN
cblr-2984	327	45	stock	stock	NOUN
cblr-2984	327	46	is	be	AUX
cblr-2984	327	47	enough	enough	ADJ
cblr-2984	327	48	.	.	PUNCT
cblr-2984	328	1	the	the	DET
cblr-2984	328	2	more	more	ADV
cblr-2984	328	3	important	important	ADJ
cblr-2984	328	4	question	question	NOUN
cblr-2984	328	5	is	be	AUX
cblr-2984	328	6	whether	whether	SCONJ
cblr-2984	328	7	the	the	DET
cblr-2984	328	8	payment	payment	NOUN
cblr-2984	328	9	of	of	ADP
cblr-2984	328	10	any	any	DET
cblr-2984	328	11	acquiror	acquiror	NOUN
cblr-2984	328	12	stock	stock	NOUN
cblr-2984	328	13	to	to	PART
cblr-2984	328	14	target	target	VERB
cblr-2984	328	15	shareholders	shareholder	NOUN
cblr-2984	328	16	is	be	AUX
cblr-2984	328	17	an	an	DET
cblr-2984	328	18	indication	indication	NOUN
cblr-2984	328	19	that	that	SCONJ
cblr-2984	328	20	a	a	DET
cblr-2984	328	21	target	target	NOUN
cblr-2984	328	22	has	have	AUX
cblr-2984	328	23	undergone	undergo	VERB
cblr-2984	328	24	a	a	DET
cblr-2984	328	25	mere	mere	ADJ
cblr-2984	328	26	change	change	NOUN
cblr-2984	328	27	in	in	ADP
cblr-2984	328	28	form	form	NOUN
cblr-2984	328	29	.	.	PUNCT
cblr-2984	329	1	b.	b.	PROPN
cblr-2984	329	2	transactional	transactional	ADJ
cblr-2984	329	3	inefficiency	inefficiency	NOUN
cblr-2984	329	4	a	a	DET
cblr-2984	329	5	related	related	ADJ
cblr-2984	329	6	criticism	criticism	NOUN
cblr-2984	329	7	of	of	ADP
cblr-2984	329	8	the	the	DET
cblr-2984	329	9	doctrine	doctrine	NOUN
cblr-2984	329	10	is	be	AUX
cblr-2984	329	11	that	that	SCONJ
cblr-2984	329	12	it	it	PRON
cblr-2984	329	13	results	result	VERB
cblr-2984	329	14	in	in	ADP
cblr-2984	329	15	an	an	DET
cblr-2984	329	16	unreasonable	unreasonable	ADJ
cblr-2984	329	17	amount	amount	NOUN
cblr-2984	329	18	of	of	ADP
cblr-2984	329	19	transactional	transactional	ADJ
cblr-2984	329	20	inefficiency	inefficiency	NOUN
cblr-2984	329	21	.	.	PUNCT
cblr-2984	330	1	proponents	proponent	NOUN
cblr-2984	330	2	of	of	ADP
cblr-2984	330	3	this	this	DET
cblr-2984	330	4	criticism	criticism	NOUN
cblr-2984	330	5	typically	typically	ADV
cblr-2984	330	6	argue	argue	VERB
cblr-2984	330	7	that	that	SCONJ
cblr-2984	330	8	lawyers	lawyer	NOUN
cblr-2984	330	9	for	for	ADP
cblr-2984	330	10	parties	party	NOUN
cblr-2984	330	11	entering	enter	VERB
cblr-2984	330	12	into	into	ADP
cblr-2984	330	13	merger	merger	NOUN
cblr-2984	330	14	agreements	agreement	NOUN
cblr-2984	330	15	devote	devote	VERB
cblr-2984	330	16	too	too	ADV
cblr-2984	330	17	much	much	ADJ
cblr-2984	330	18	time	time	NOUN
cblr-2984	330	19	to	to	ADP
cblr-2984	330	20	negotiating	negotiate	VERB
cblr-2984	330	21	the	the	DET
cblr-2984	330	22	means	mean	NOUN
cblr-2984	330	23	by	by	ADP
cblr-2984	330	24	which	which	PRON
cblr-2984	330	25	the	the	DET
cblr-2984	330	26	continuity	continuity	NOUN
cblr-2984	330	27	of	of	ADP
cblr-2984	330	28	69	69	NUM
cblr-2984	330	29	see	see	NOUN
cblr-2984	330	30	birrker	birrker	NOUN
cblr-2984	330	31	&	&	CCONJ
cblr-2984	330	32	eustice	eustice	PROPN
cblr-2984	330	33	,	,	PUNCT
cblr-2984	330	34	supra	supra	PROPN
cblr-2984	330	35	note	note	PROPN
cblr-2984	330	36	4	4	NUM
cblr-2984	330	37	;	;	PUNCT
cblr-2984	330	38	ginsburg	ginsburg	PROPN
cblr-2984	330	39	&	&	CCONJ
cblr-2984	330	40	levin	levin	PROPN
cblr-2984	330	41	,	,	PUNCT
cblr-2984	330	42	supra	supra	PROPN
cblr-2984	330	43	note	note	PROPN
cblr-2984	330	44	4	4	NUM
cblr-2984	330	45	,	,	PUNCT
cblr-2984	330	46	610	610	NUM
cblr-2984	330	47	.	.	PUNCT
cblr-2984	330	48	70	70	NUM
cblr-2984	330	49	miller	miller	PROPN
cblr-2984	330	50	,	,	PUNCT
cblr-2984	330	51	supra	supra	PROPN
cblr-2984	330	52	note	note	NOUN
cblr-2984	330	53	15	15	NUM
cblr-2984	330	54	.	.	PUNCT
cblr-2984	331	1	71	71	NUM
cblr-2984	331	2	treas	trea	NOUN
cblr-2984	331	3	.	.	PUNCT
cblr-2984	332	1	reg	reg	PROPN
cblr-2984	332	2	.	.	PUNCT
cblr-2984	333	1	§	§	PROPN
cblr-2984	333	2	1.368	1.368	NUM
cblr-2984	333	3	-	-	SYM
cblr-2984	333	4	1(e)(2)(v	1(e)(2)(v	NUM
cblr-2984	333	5	)	)	PUNCT
cblr-2984	333	6	,	,	PUNCT
cblr-2984	333	7	ex	ex	NOUN
cblr-2984	333	8	.	.	NOUN
cblr-2984	333	9	1	1	NUM
cblr-2984	333	10	(	(	PUNCT
cblr-2984	333	11	as	as	SCONJ
cblr-2984	333	12	amended	amend	VERB
cblr-2984	333	13	in	in	ADP
cblr-2984	333	14	2005	2005	NUM
cblr-2984	333	15	)	)	PUNCT
cblr-2984	333	16	.	.	PUNCT
cblr-2984	334	1	[	[	X
cblr-2984	334	2	vol	vol	NOUN
cblr-2984	334	3	.	.	PUNCT
cblr-2984	334	4	2006	2006	NUM
cblr-2984	334	5	confronting	confront	VERB
cblr-2984	334	6	continuity	continuity	NOUN
cblr-2984	334	7	interest	interest	NOUN
cblr-2984	334	8	requirement	requirement	NOUN
cblr-2984	334	9	will	will	AUX
cblr-2984	334	10	be	be	AUX
cblr-2984	334	11	satisfied	satisfied	ADJ
cblr-2984	334	12	instead	instead	ADV
cblr-2984	334	13	of	of	ADP
cblr-2984	334	14	more	more	ADV
cblr-2984	334	15	important	important	ADJ
cblr-2984	334	16	business	business	NOUN
cblr-2984	334	17	issues.72	issues.72	NOUN
cblr-2984	334	18	for	for	ADP
cblr-2984	334	19	example	example	NOUN
cblr-2984	334	20	,	,	PUNCT
cblr-2984	334	21	in	in	ADP
cblr-2984	334	22	most	most	ADJ
cblr-2984	334	23	public	public	ADJ
cblr-2984	334	24	company	company	NOUN
cblr-2984	334	25	mergers	merger	NOUN
cblr-2984	334	26	,	,	PUNCT
cblr-2984	334	27	the	the	DET
cblr-2984	334	28	merger	merger	NOUN
cblr-2984	334	29	agreement	agreement	NOUN
cblr-2984	334	30	conditions	condition	VERB
cblr-2984	334	31	the	the	DET
cblr-2984	334	32	closing	closing	NOUN
cblr-2984	334	33	of	of	ADP
cblr-2984	334	34	the	the	DET
cblr-2984	334	35	merger	merger	NOUN
cblr-2984	334	36	on	on	ADP
cblr-2984	334	37	the	the	DET
cblr-2984	334	38	receipt	receipt	NOUN
cblr-2984	334	39	by	by	ADP
cblr-2984	334	40	each	each	PRON
cblr-2984	334	41	of	of	ADP
cblr-2984	334	42	the	the	DET
cblr-2984	334	43	acquiror	acquiror	NOUN
cblr-2984	334	44	and	and	CCONJ
cblr-2984	334	45	the	the	DET
cblr-2984	334	46	target	target	NOUN
cblr-2984	334	47	of	of	ADP
cblr-2984	334	48	a	a	DET
cblr-2984	334	49	written	write	VERB
cblr-2984	334	50	opinion	opinion	NOUN
cblr-2984	334	51	of	of	ADP
cblr-2984	334	52	counsel	counsel	NOUN
cblr-2984	334	53	that	that	PRON
cblr-2984	334	54	the	the	DET
cblr-2984	334	55	transaction	transaction	NOUN
cblr-2984	334	56	will	will	AUX
cblr-2984	334	57	qualify	qualify	VERB
cblr-2984	334	58	as	as	ADP
cblr-2984	334	59	a	a	DET
cblr-2984	334	60	reorganization	reorganization	NOUN
cblr-2984	334	61	.	.	PUNCT
cblr-2984	334	62	"	"	PUNCT
cblr-2984	335	1	if	if	SCONJ
cblr-2984	335	2	the	the	DET
cblr-2984	335	3	lawyers	lawyer	NOUN
cblr-2984	335	4	for	for	ADP
cblr-2984	335	5	each	each	DET
cblr-2984	335	6	party	party	NOUN
cblr-2984	335	7	to	to	ADP
cblr-2984	335	8	the	the	DET
cblr-2984	335	9	merger	merger	NOUN
cblr-2984	335	10	have	have	VERB
cblr-2984	335	11	different	different	ADJ
cblr-2984	335	12	views	view	NOUN
cblr-2984	335	13	on	on	ADP
cblr-2984	335	14	the	the	DET
cblr-2984	335	15	proper	proper	ADJ
cblr-2984	335	16	amount	amount	NOUN
cblr-2984	335	17	of	of	ADP
cblr-2984	335	18	acquiror	acquiror	NOUN
cblr-2984	335	19	stock	stock	NOUN
cblr-2984	335	20	that	that	PRON
cblr-2984	335	21	must	must	AUX
cblr-2984	335	22	be	be	AUX
cblr-2984	335	23	paid	pay	VERB
cblr-2984	335	24	to	to	PART
cblr-2984	335	25	target	target	VERB
cblr-2984	335	26	shareholders	shareholder	NOUN
cblr-2984	335	27	to	to	PART
cblr-2984	335	28	satisfy	satisfy	VERB
cblr-2984	335	29	the	the	DET
cblr-2984	335	30	continuity	continuity	NOUN
cblr-2984	335	31	of	of	ADP
cblr-2984	335	32	interest	interest	NOUN
cblr-2984	335	33	requirement	requirement	NOUN
cblr-2984	335	34	,	,	PUNCT
cblr-2984	335	35	then	then	ADV
cblr-2984	335	36	the	the	DET
cblr-2984	335	37	parties	party	NOUN
cblr-2984	335	38	could	could	AUX
cblr-2984	335	39	find	find	VERB
cblr-2984	335	40	themselves	themselves	PRON
cblr-2984	335	41	at	at	ADP
cblr-2984	335	42	a	a	DET
cblr-2984	335	43	standstill.74	standstill.74	NOUN
cblr-2984	335	44	also	also	ADV
cblr-2984	335	45	,	,	PUNCT
cblr-2984	335	46	in	in	ADP
cblr-2984	335	47	the	the	DET
cblr-2984	335	48	past	past	NOUN
cblr-2984	335	49	,	,	PUNCT
cblr-2984	335	50	transactional	transactional	ADJ
cblr-2984	335	51	inefficiency	inefficiency	NOUN
cblr-2984	335	52	resulted	result	VERB
cblr-2984	335	53	because	because	SCONJ
cblr-2984	335	54	continuity	continuity	NOUN
cblr-2984	335	55	of	of	ADP
cblr-2984	335	56	interest	interest	NOUN
cblr-2984	335	57	was	be	AUX
cblr-2984	335	58	tested	test	VERB
cblr-2984	335	59	using	use	VERB
cblr-2984	335	60	the	the	DET
cblr-2984	335	61	value	value	NOUN
cblr-2984	335	62	of	of	ADP
cblr-2984	335	63	acquiror	acquiror	NOUN
cblr-2984	335	64	stock	stock	NOUN
cblr-2984	335	65	on	on	ADP
cblr-2984	335	66	the	the	DET
cblr-2984	335	67	day	day	NOUN
cblr-2984	335	68	on	on	ADP
cblr-2984	335	69	which	which	PRON
cblr-2984	335	70	a	a	DET
cblr-2984	335	71	merger	merger	NOUN
cblr-2984	335	72	actually	actually	ADV
cblr-2984	335	73	occurred	occur	VERB
cblr-2984	335	74	,	,	PUNCT
cblr-2984	335	75	rather	rather	ADV
cblr-2984	335	76	than	than	ADP
cblr-2984	335	77	on	on	ADP
cblr-2984	335	78	the	the	DET
cblr-2984	335	79	day	day	NOUN
cblr-2984	335	80	on	on	ADP
cblr-2984	335	81	which	which	PRON
cblr-2984	335	82	the	the	DET
cblr-2984	335	83	merger	merger	NOUN
cblr-2984	335	84	agreement	agreement	NOUN
cblr-2984	335	85	was	be	AUX
cblr-2984	335	86	signed	sign	VERB
cblr-2984	335	87	.	.	PUNCT
cblr-2984	335	88	"	"	PUNCT
cblr-2984	336	1	parties	party	NOUN
cblr-2984	336	2	would	would	AUX
cblr-2984	336	3	expend	expend	VERB
cblr-2984	336	4	valuable	valuable	ADJ
cblr-2984	336	5	time	time	NOUN
cblr-2984	336	6	negotiating	negotiate	VERB
cblr-2984	336	7	extremely	extremely	ADV
cblr-2984	336	8	complex	complex	ADJ
cblr-2984	336	9	"	"	PUNCT
cblr-2984	336	10	tax	tax	NOUN
cblr-2984	336	11	treatment	treatment	NOUN
cblr-2984	336	12	preservation	preservation	NOUN
cblr-2984	336	13	"	"	PUNCT
cblr-2984	336	14	72	72	NUM
cblr-2984	336	15	see	see	VERB
cblr-2984	336	16	jasper	jasper	PROPN
cblr-2984	336	17	l.	l.	PROPN
cblr-2984	336	18	cummings	cummings	PROPN
cblr-2984	336	19	,	,	PUNCT
cblr-2984	336	20	jr	jr	PROPN
cblr-2984	336	21	.	.	PROPN
cblr-2984	336	22	,	,	PUNCT
cblr-2984	336	23	reorganization	reorganization	NOUN
cblr-2984	336	24	tax	tax	NOUN
cblr-2984	336	25	opinions	opinion	NOUN
cblr-2984	336	26	,	,	PUNCT
cblr-2984	336	27	452	452	NUM
cblr-2984	336	28	pli	pli	PROPN
cblr-2984	336	29	/	/	SYM
cblr-2984	336	30	tax	tax	NOUN
cblr-2984	336	31	897	897	NUM
cblr-2984	336	32	(	(	PUNCT
cblr-2984	336	33	1999	1999	NUM
cblr-2984	336	34	)	)	PUNCT
cblr-2984	336	35	(	(	PUNCT
cblr-2984	336	36	"	"	PUNCT
cblr-2984	336	37	does	do	AUX
cblr-2984	336	38	it	it	PRON
cblr-2984	336	39	matter	matter	VERB
cblr-2984	336	40	how	how	SCONJ
cblr-2984	336	41	close	close	ADJ
cblr-2984	336	42	to	to	ADP
cblr-2984	336	43	'	'	PUNCT
cblr-2984	336	44	the	the	DET
cblr-2984	336	45	edge	edge	NOUN
cblr-2984	336	46	'	'	PUNCT
cblr-2984	336	47	(	(	PUNCT
cblr-2984	336	48	be	be	AUX
cblr-2984	336	49	it	it	PRON
cblr-2984	336	50	40	40	NUM
cblr-2984	336	51	percent	percent	NOUN
cblr-2984	336	52	or	or	CCONJ
cblr-2984	336	53	50	50	NUM
cblr-2984	336	54	percent	percent	NOUN
cblr-2984	336	55	)	)	PUNCT
cblr-2984	336	56	of	of	ADP
cblr-2984	336	57	continuity	continuity	NOUN
cblr-2984	336	58	you	you	PRON
cblr-2984	336	59	are	be	AUX
cblr-2984	336	60	?	?	PUNCT
cblr-2984	337	1	yes	yes	INTJ
cblr-2984	337	2	,	,	PUNCT
cblr-2984	337	3	as	as	SCONJ
cblr-2984	337	4	difficult	difficult	ADJ
cblr-2984	337	5	questions	question	NOUN
cblr-2984	337	6	can	can	AUX
cblr-2984	337	7	be	be	AUX
cblr-2984	337	8	avoided	avoid	VERB
cblr-2984	337	9	if	if	SCONJ
cblr-2984	337	10	the	the	DET
cblr-2984	337	11	relevant	relevant	ADJ
cblr-2984	337	12	line	line	NOUN
cblr-2984	337	13	could	could	AUX
cblr-2984	337	14	not	not	PART
cblr-2984	337	15	be	be	AUX
cblr-2984	337	16	crossed	cross	VERB
cblr-2984	337	17	under	under	ADP
cblr-2984	337	18	any	any	DET
cblr-2984	337	19	circumstances	circumstance	NOUN
cblr-2984	337	20	.	.	PUNCT
cblr-2984	337	21	"	"	PUNCT
cblr-2984	337	22	)	)	PUNCT
cblr-2984	337	23	.	.	PUNCT
cblr-2984	338	1	71	71	NUM
cblr-2984	338	2	see	see	VERB
cblr-2984	338	3	edward	edward	PROPN
cblr-2984	338	4	d.	d.	PROPN
cblr-2984	338	5	herlihy	herlihy	PROPN
cblr-2984	338	6	et	et	PROPN
cblr-2984	338	7	al	al	PROPN
cblr-2984	338	8	.	.	PROPN
cblr-2984	338	9	,	,	PUNCT
cblr-2984	338	10	financial	financial	ADJ
cblr-2984	338	11	institutions	institution	NOUN
cblr-2984	338	12	mergers	merger	NOUN
cblr-2984	338	13	and	and	CCONJ
cblr-2984	338	14	acquisitions	acquisition	NOUN
cblr-2984	338	15	2001	2001	NUM
cblr-2984	338	16	:	:	PUNCT
cblr-2984	338	17	adapting	adapt	VERB
cblr-2984	338	18	to	to	ADP
cblr-2984	338	19	the	the	DET
cblr-2984	338	20	challenges	challenge	NOUN
cblr-2984	338	21	of	of	ADP
cblr-2984	338	22	a	a	DET
cblr-2984	338	23	changing	change	VERB
cblr-2984	338	24	landscape	landscape	NOUN
cblr-2984	338	25	,	,	PUNCT
cblr-2984	338	26	1299	1299	NUM
cblr-2984	338	27	pli	pli	PROPN
cblr-2984	338	28	/	/	SYM
cblr-2984	338	29	corp	corp	PROPN
cblr-2984	338	30	11	11	NUM
cblr-2984	338	31	(	(	PUNCT
cblr-2984	338	32	2002	2002	NUM
cblr-2984	338	33	)	)	PUNCT
cblr-2984	338	34	(	(	PUNCT
cblr-2984	338	35	"	"	PUNCT
cblr-2984	338	36	[	[	X
cblr-2984	338	37	iln	iln	NOUN
cblr-2984	338	38	part	part	ADJ
cblr-2984	338	39	-	-	PUNCT
cblr-2984	338	40	stock	stock	NOUN
cblr-2984	338	41	/	/	SYM
cblr-2984	338	42	part	part	NOUN
cblr-2984	338	43	-	-	PUNCT
cblr-2984	338	44	cash	cash	NOUN
cblr-2984	338	45	transactions	transaction	NOUN
cblr-2984	338	46	intended	intend	VERB
cblr-2984	338	47	to	to	PART
cblr-2984	338	48	qualify	qualify	VERB
cblr-2984	338	49	as	as	ADP
cblr-2984	338	50	tax	tax	NOUN
cblr-2984	338	51	-	-	PUNCT
cblr-2984	338	52	free	free	ADJ
cblr-2984	338	53	reorganizations	reorganization	NOUN
cblr-2984	338	54	,	,	PUNCT
cblr-2984	338	55	customary	customary	ADJ
cblr-2984	338	56	closing	closing	NOUN
cblr-2984	338	57	conditions	condition	NOUN
cblr-2984	338	58	that	that	PRON
cblr-2984	338	59	each	each	DET
cblr-2984	338	60	party	party	NOUN
cblr-2984	338	61	receive	receive	VERB
cblr-2984	338	62	a	a	DET
cblr-2984	338	63	tax	tax	NOUN
cblr-2984	338	64	opinion	opinion	NOUN
cblr-2984	338	65	from	from	ADP
cblr-2984	338	66	its	its	PRON
cblr-2984	338	67	respective	respective	ADJ
cblr-2984	338	68	counsel	counsel	NOUN
cblr-2984	338	69	may	may	AUX
cblr-2984	338	70	...	...	PUNCT
cblr-2984	338	71	give	give	VERB
cblr-2984	338	72	each	each	DET
cblr-2984	338	73	party	party	NOUN
cblr-2984	338	74	a	a	DET
cblr-2984	338	75	right	right	NOUN
cblr-2984	338	76	to	to	PART
cblr-2984	338	77	walk	walk	VERB
cblr-2984	338	78	away	away	ADV
cblr-2984	338	79	from	from	ADP
cblr-2984	338	80	the	the	DET
cblr-2984	338	81	deal	deal	NOUN
cblr-2984	338	82	if	if	SCONJ
cblr-2984	338	83	the	the	DET
cblr-2984	338	84	buyer	buyer	NOUN
cblr-2984	338	85	's	's	PART
cblr-2984	338	86	stock	stock	NOUN
cblr-2984	338	87	price	price	NOUN
cblr-2984	338	88	declines	decline	VERB
cblr-2984	338	89	significantly	significantly	ADV
cblr-2984	338	90	enough	enough	ADV
cblr-2984	338	91	to	to	PART
cblr-2984	338	92	threaten	threaten	VERB
cblr-2984	338	93	meeting	meet	VERB
cblr-2984	338	94	the	the	DET
cblr-2984	338	95	'	'	PUNCT
cblr-2984	338	96	continuity	continuity	NOUN
cblr-2984	338	97	of	of	ADP
cblr-2984	338	98	interest	interest	NOUN
cblr-2984	338	99	'	'	PUNCT
cblr-2984	338	100	requirement	requirement	NOUN
cblr-2984	338	101	.	.	PUNCT
cblr-2984	338	102	.	.	PUNCT
cblr-2984	338	103	.	.	PUNCT
cblr-2984	339	1	(	(	PUNCT
cblr-2984	339	2	i.e.	i.e.	X
cblr-2984	339	3	,	,	PUNCT
cblr-2984	339	4	that	that	SCONJ
cblr-2984	339	5	stock	stock	NOUN
cblr-2984	339	6	represent	represent	VERB
cblr-2984	339	7	at	at	ADV
cblr-2984	339	8	least	least	ADV
cblr-2984	339	9	40	40	NUM
cblr-2984	339	10	to	to	PART
cblr-2984	339	11	45	45	NUM
cblr-2984	339	12	percent	percent	NOUN
cblr-2984	339	13	of	of	ADP
cblr-2984	339	14	merger	merger	NOUN
cblr-2984	339	15	consideration	consideration	NOUN
cblr-2984	339	16	value	value	NOUN
cblr-2984	339	17	at	at	ADP
cblr-2984	339	18	closing	closing	NOUN
cblr-2984	339	19	)	)	PUNCT
cblr-2984	339	20	"	"	PUNCT
cblr-2984	339	21	)	)	PUNCT
cblr-2984	339	22	.	.	PUNCT
cblr-2984	340	1	4	4	NUM
cblr-2984	340	2	see	see	VERB
cblr-2984	340	3	i	i	PRON
cblr-2984	340	4	d.	d.	PROPN
cblr-2984	340	5	7	7	NUM
cblr-2984	340	6	see	see	VERB
cblr-2984	340	7	n.y	n.y	PROPN
cblr-2984	340	8	.	.	PROPN
cblr-2984	340	9	state	state	PROPN
cblr-2984	340	10	bar	bar	PROPN
cblr-2984	340	11	ass'n	ass'n	PROPN
cblr-2984	340	12	tax	tax	NOUN
cblr-2984	340	13	section	section	NOUN
cblr-2984	340	14	,	,	PUNCT
cblr-2984	340	15	report	report	NOUN
cblr-2984	340	16	on	on	ADP
cblr-2984	340	17	continuity	continuity	NOUN
cblr-2984	340	18	of	of	ADP
cblr-2984	340	19	interest	interest	NOUN
cblr-2984	340	20	and	and	CCONJ
cblr-2984	340	21	pre	pre	ADJ
cblr-2984	340	22	-	-	ADJ
cblr-2984	340	23	closing	closing	ADJ
cblr-2984	340	24	stock	stock	NOUN
cblr-2984	340	25	value	value	NOUN
cblr-2984	340	26	fluctuation	fluctuation	NOUN
cblr-2984	340	27	,	,	PUNCT
cblr-2984	340	28	102	102	NUM
cblr-2984	340	29	tax	tax	NOUN
cblr-2984	340	30	notes	note	NOUN
cblr-2984	340	31	596	596	NUM
cblr-2984	340	32	(	(	PUNCT
cblr-2984	340	33	2004	2004	NUM
cblr-2984	340	34	)	)	PUNCT
cblr-2984	340	35	,	,	PUNCT
cblr-2984	340	36	for	for	ADP
cblr-2984	340	37	a	a	DET
cblr-2984	340	38	thorough	thorough	ADJ
cblr-2984	340	39	description	description	NOUN
cblr-2984	340	40	of	of	ADP
cblr-2984	340	41	this	this	DET
cblr-2984	340	42	problem	problem	NOUN
cblr-2984	340	43	.	.	PUNCT
cblr-2984	341	1	see	see	VERB
cblr-2984	341	2	also	also	ADV
cblr-2984	341	3	lipton	lipton	PROPN
cblr-2984	341	4	&	&	CCONJ
cblr-2984	341	5	steinberger	steinberger	PROPN
cblr-2984	341	6	,	,	PUNCT
cblr-2984	341	7	supra	supra	PROPN
cblr-2984	341	8	note	note	NOUN
cblr-2984	341	9	22	22	NUM
cblr-2984	341	10	,	,	PUNCT
cblr-2984	341	11	§	§	NOUN
cblr-2984	341	12	10.02	10.02	NUM
cblr-2984	341	13	;	;	PUNCT
cblr-2984	341	14	deborah	deborah	PROPN
cblr-2984	341	15	l.	l.	PROPN
cblr-2984	341	16	paul	paul	PROPN
cblr-2984	341	17	,	,	PUNCT
cblr-2984	341	18	irs	irs	PROPN
cblr-2984	341	19	to	to	PART
cblr-2984	341	20	ease	ease	VERB
cblr-2984	341	21	continuity	continuity	NOUN
cblr-2984	341	22	requirements	requirement	NOUN
cblr-2984	341	23	for	for	ADP
cblr-2984	341	24	part	part	NOUN
cblr-2984	341	25	-	-	PUNCT
cblr-2984	341	26	cash	cash	NOUN
cblr-2984	341	27	/	/	SYM
cblr-2984	341	28	part	part	NOUN
cblr-2984	341	29	-	-	PUNCT
cblr-2984	341	30	stock	stock	NOUN
cblr-2984	341	31	deals	deal	NOUN
cblr-2984	341	32	,	,	PUNCT
cblr-2984	341	33	8	8	NUM
cblr-2984	341	34	no	no	NOUN
cblr-2984	341	35	.	.	NOUN
cblr-2984	342	1	5	5	NUM
cblr-2984	342	2	m	m	NOUN
cblr-2984	342	3	&	&	CCONJ
cblr-2984	342	4	a	a	DET
cblr-2984	342	5	law	law	NOUN
cblr-2984	342	6	.	.	PUNCT
cblr-2984	343	1	11	11	NUM
cblr-2984	343	2	,	,	PUNCT
cblr-2984	343	3	11	11	NUM
cblr-2984	343	4	(	(	PUNCT
cblr-2984	343	5	2004	2004	NUM
cblr-2984	343	6	)	)	PUNCT
cblr-2984	343	7	(	(	PUNCT
cblr-2984	343	8	stating	state	VERB
cblr-2984	343	9	that	that	SCONJ
cblr-2984	343	10	the	the	DET
cblr-2984	343	11	"	"	PUNCT
cblr-2984	343	12	current	current	ADJ
cblr-2984	343	13	practice	practice	NOUN
cblr-2984	343	14	of	of	ADP
cblr-2984	343	15	measuring	measure	VERB
cblr-2984	343	16	continuity	continuity	NOUN
cblr-2984	343	17	of	of	ADP
cblr-2984	343	18	proprietary	proprietary	ADJ
cblr-2984	343	19	interest	interest	NOUN
cblr-2984	343	20	at	at	ADP
cblr-2984	343	21	closing	closing	NOUN
cblr-2984	343	22	is	be	AUX
cblr-2984	343	23	awkward	awkward	ADJ
cblr-2984	343	24	"	"	PUNCT
cblr-2984	343	25	)	)	PUNCT
cblr-2984	343	26	;	;	PUNCT
cblr-2984	343	27	adam	adam	PROPN
cblr-2984	343	28	sohn	sohn	PROPN
cblr-2984	343	29	,	,	PUNCT
cblr-2984	343	30	asigning	asigne	VERB
cblr-2984	343	31	continuity	continuity	NOUN
cblr-2984	343	32	of	of	ADP
cblr-2984	343	33	interest	interest	NOUN
cblr-2984	343	34	(	(	PUNCT
cblr-2984	343	35	2004	2004	NUM
cblr-2984	343	36	)	)	PUNCT
cblr-2984	343	37	(	(	PUNCT
cblr-2984	343	38	unpublished	unpublished	ADJ
cblr-2984	343	39	article	article	NOUN
cblr-2984	343	40	,	,	PUNCT
cblr-2984	343	41	on	on	ADP
cblr-2984	343	42	file	file	NOUN
cblr-2984	343	43	with	with	ADP
cblr-2984	343	44	author	author	NOUN
cblr-2984	343	45	)	)	PUNCT
cblr-2984	343	46	.	.	PUNCT
cblr-2984	344	1	no	no	INTJ
cblr-2984	344	2	.	.	PUNCT
cblr-2984	345	1	1:1	1:1	NUM
cblr-2984	345	2	]	]	X
cblr-2984	345	3	columbia	columbia	PROPN
cblr-2984	345	4	business	business	PROPN
cblr-2984	345	5	la	la	PROPN
cblr-2984	345	6	w	w	PROPN
cblr-2984	345	7	review	review	NOUN
cblr-2984	345	8	provisions	provision	NOUN
cblr-2984	345	9	designed	design	VERB
cblr-2984	345	10	to	to	PART
cblr-2984	345	11	ensure	ensure	VERB
cblr-2984	345	12	that	that	SCONJ
cblr-2984	345	13	the	the	DET
cblr-2984	345	14	continuity	continuity	NOUN
cblr-2984	345	15	of	of	ADP
cblr-2984	345	16	interest	interest	NOUN
cblr-2984	345	17	requirement	requirement	NOUN
cblr-2984	345	18	would	would	AUX
cblr-2984	345	19	be	be	AUX
cblr-2984	345	20	satisfied	satisfied	ADJ
cblr-2984	345	21	even	even	ADV
cblr-2984	345	22	if	if	SCONJ
cblr-2984	345	23	the	the	DET
cblr-2984	345	24	value	value	NOUN
cblr-2984	345	25	of	of	ADP
cblr-2984	345	26	the	the	DET
cblr-2984	345	27	acquiror	acquiror	NOUN
cblr-2984	345	28	's	's	PART
cblr-2984	345	29	stock	stock	NOUN
cblr-2984	345	30	dropped	drop	VERB
cblr-2984	345	31	between	between	ADP
cblr-2984	345	32	the	the	DET
cblr-2984	345	33	signing	signing	NOUN
cblr-2984	345	34	and	and	CCONJ
cblr-2984	345	35	closing	close	VERB
cblr-2984	345	36	dates.7	dates.7	PROPN
cblr-2984	345	37	"	"	PUNCT
cblr-2984	345	38	the	the	DET
cblr-2984	345	39	argument	argument	NOUN
cblr-2984	345	40	that	that	SCONJ
cblr-2984	345	41	the	the	DET
cblr-2984	345	42	continuity	continuity	NOUN
cblr-2984	345	43	of	of	ADP
cblr-2984	345	44	interest	interest	NOUN
cblr-2984	345	45	doctrine	doctrine	NOUN
cblr-2984	345	46	results	result	NOUN
cblr-2984	345	47	in	in	ADP
cblr-2984	345	48	transactional	transactional	ADJ
cblr-2984	345	49	inefficiency	inefficiency	NOUN
cblr-2984	345	50	is	be	AUX
cblr-2984	345	51	largely	largely	ADV
cblr-2984	345	52	obsolete	obsolete	ADJ
cblr-2984	345	53	.	.	PUNCT
cblr-2984	346	1	first	first	ADV
cblr-2984	346	2	,	,	PUNCT
cblr-2984	346	3	the	the	DET
cblr-2984	346	4	treasury	treasury	NOUN
cblr-2984	346	5	's	's	PART
cblr-2984	346	6	new	new	ADJ
cblr-2984	346	7	bright	bright	ADJ
cblr-2984	346	8	line	line	NOUN
cblr-2984	346	9	forty	forty	NUM
cblr-2984	346	10	percent	percent	NOUN
cblr-2984	346	11	acquiror	acquiror	NOUN
cblr-2984	346	12	stock	stock	NOUN
cblr-2984	346	13	threshold	threshold	NOUN
cblr-2984	346	14	should	should	AUX
cblr-2984	346	15	reduce	reduce	VERB
cblr-2984	346	16	transactional	transactional	ADJ
cblr-2984	346	17	inefficiency	inefficiency	NOUN
cblr-2984	346	18	.	.	PUNCT
cblr-2984	347	1	differences	difference	NOUN
cblr-2984	347	2	of	of	ADP
cblr-2984	347	3	opinion	opinion	NOUN
cblr-2984	347	4	between	between	ADP
cblr-2984	347	5	counsel	counsel	NOUN
cblr-2984	347	6	over	over	ADP
cblr-2984	347	7	the	the	DET
cblr-2984	347	8	appropriate	appropriate	ADJ
cblr-2984	347	9	amount	amount	NOUN
cblr-2984	347	10	of	of	ADP
cblr-2984	347	11	acquiror	acquiror	NOUN
cblr-2984	347	12	stock	stock	NOUN
cblr-2984	347	13	that	that	PRON
cblr-2984	347	14	must	must	AUX
cblr-2984	347	15	be	be	AUX
cblr-2984	347	16	paid	pay	VERB
cblr-2984	347	17	to	to	PART
cblr-2984	347	18	target	target	VERB
cblr-2984	347	19	shareholders	shareholder	NOUN
cblr-2984	347	20	should	should	AUX
cblr-2984	347	21	disappear	disappear	VERB
cblr-2984	347	22	.	.	PUNCT
cblr-2984	348	1	second	second	ADV
cblr-2984	348	2	,	,	PUNCT
cblr-2984	348	3	in	in	ADP
cblr-2984	348	4	september	september	PROPN
cblr-2984	348	5	2005	2005	NUM
cblr-2984	348	6	,	,	PUNCT
cblr-2984	348	7	the	the	DET
cblr-2984	348	8	treasury	treasury	NOUN
cblr-2984	348	9	issued	issue	VERB
cblr-2984	348	10	final	final	ADJ
cblr-2984	348	11	regulations	regulation	NOUN
cblr-2984	348	12	that	that	PRON
cblr-2984	348	13	address	address	VERB
cblr-2984	348	14	the	the	DET
cblr-2984	348	15	fluctuation	fluctuation	NOUN
cblr-2984	348	16	issue.77	issue.77	ADV
cblr-2984	349	1	these	these	DET
cblr-2984	349	2	regulations	regulation	NOUN
cblr-2984	349	3	appear	appear	VERB
cblr-2984	349	4	to	to	PART
cblr-2984	349	5	alleviate	alleviate	VERB
cblr-2984	349	6	the	the	DET
cblr-2984	349	7	fluctuation	fluctuation	NOUN
cblr-2984	349	8	concern	concern	NOUN
cblr-2984	349	9	and	and	CCONJ
cblr-2984	349	10	the	the	DET
cblr-2984	349	11	need	need	NOUN
cblr-2984	349	12	for	for	ADP
cblr-2984	349	13	complicated	complicated	ADJ
cblr-2984	349	14	tax	tax	NOUN
cblr-2984	349	15	treatment	treatment	NOUN
cblr-2984	349	16	preservation	preservation	NOUN
cblr-2984	349	17	provisions	provision	NOUN
cblr-2984	349	18	in	in	ADP
cblr-2984	349	19	most	most	ADJ
cblr-2984	349	20	merger	merger	NOUN
cblr-2984	349	21	agreements	agreement	NOUN
cblr-2984	349	22	.	.	PUNCT
cblr-2984	350	1	further	far	ADV
cblr-2984	350	2	,	,	PUNCT
cblr-2984	350	3	even	even	ADV
cblr-2984	350	4	if	if	SCONJ
cblr-2984	350	5	the	the	DET
cblr-2984	350	6	continuity	continuity	NOUN
cblr-2984	350	7	of	of	ADP
cblr-2984	350	8	interest	interest	NOUN
cblr-2984	350	9	doctrine	doctrine	NOUN
cblr-2984	350	10	resulted	result	VERB
cblr-2984	350	11	in	in	ADP
cblr-2984	350	12	transactional	transactional	ADJ
cblr-2984	350	13	inefficiency	inefficiency	NOUN
cblr-2984	350	14	,	,	PUNCT
cblr-2984	350	15	that	that	DET
cblr-2984	350	16	consequence	consequence	NOUN
cblr-2984	350	17	alone	alone	ADV
cblr-2984	350	18	should	should	AUX
cblr-2984	350	19	not	not	PART
cblr-2984	350	20	merit	merit	VERB
cblr-2984	350	21	the	the	DET
cblr-2984	350	22	doctrine	doctrine	NOUN
cblr-2984	350	23	's	's	PART
cblr-2984	350	24	repeal	repeal	NOUN
cblr-2984	350	25	.	.	PUNCT
cblr-2984	351	1	taxpayers	taxpayer	NOUN
cblr-2984	351	2	in	in	ADP
cblr-2984	351	3	reorganizations	reorganization	NOUN
cblr-2984	351	4	receive	receive	VERB
cblr-2984	351	5	a	a	DET
cblr-2984	351	6	very	very	ADV
cblr-2984	351	7	special	special	ADJ
cblr-2984	351	8	benefit	benefit	NOUN
cblr-2984	351	9	-	-	PUNCT
cblr-2984	351	10	neither	neither	CCONJ
cblr-2984	351	11	the	the	DET
cblr-2984	351	12	target	target	NOUN
cblr-2984	351	13	nor	nor	CCONJ
cblr-2984	351	14	the	the	DET
cblr-2984	351	15	target	target	NOUN
cblr-2984	351	16	shareholders	shareholder	NOUN
cblr-2984	351	17	are	be	AUX
cblr-2984	351	18	subject	subject	ADJ
cblr-2984	351	19	to	to	ADP
cblr-2984	351	20	the	the	DET
cblr-2984	351	21	realization	realization	NOUN
cblr-2984	351	22	rule	rule	NOUN
cblr-2984	351	23	that	that	PRON
cblr-2984	351	24	would	would	AUX
cblr-2984	351	25	require	require	VERB
cblr-2984	351	26	them	they	PRON
cblr-2984	351	27	to	to	PART
cblr-2984	351	28	pay	pay	VERB
cblr-2984	351	29	current	current	ADJ
cblr-2984	351	30	tax	tax	NOUN
cblr-2984	351	31	.	.	PUNCT
cblr-2984	352	1	in	in	ADP
cblr-2984	352	2	light	light	NOUN
cblr-2984	352	3	of	of	ADP
cblr-2984	352	4	this	this	DET
cblr-2984	352	5	benefit	benefit	NOUN
cblr-2984	352	6	,	,	PUNCT
cblr-2984	352	7	it	it	PRON
cblr-2984	352	8	is	be	AUX
cblr-2984	352	9	understandable	understandable	ADJ
cblr-2984	352	10	that	that	SCONJ
cblr-2984	352	11	they	they	PRON
cblr-2984	352	12	are	be	AUX
cblr-2984	352	13	forced	force	VERB
cblr-2984	352	14	to	to	PART
cblr-2984	352	15	satisfy	satisfy	VERB
cblr-2984	352	16	a	a	DET
cblr-2984	352	17	requirement	requirement	NOUN
cblr-2984	352	18	intended	intend	VERB
cblr-2984	352	19	to	to	PART
cblr-2984	352	20	distinguish	distinguish	VERB
cblr-2984	352	21	a	a	DET
cblr-2984	352	22	special	special	ADJ
cblr-2984	352	23	merger	merger	NOUN
cblr-2984	352	24	from	from	ADP
cblr-2984	352	25	an	an	DET
cblr-2984	352	26	ordinary	ordinary	ADJ
cblr-2984	352	27	sale	sale	NOUN
cblr-2984	352	28	,	,	PUNCT
cblr-2984	352	29	even	even	ADV
cblr-2984	352	30	if	if	SCONJ
cblr-2984	352	31	their	their	PRON
cblr-2984	352	32	effort	effort	NOUN
cblr-2984	352	33	results	result	VERB
cblr-2984	352	34	in	in	ADP
cblr-2984	352	35	incidental	incidental	ADJ
cblr-2984	352	36	transactional	transactional	ADJ
cblr-2984	352	37	inefficiency	inefficiency	NOUN
cblr-2984	352	38	.	.	PUNCT
cblr-2984	353	1	c.	c.	PROPN
cblr-2984	353	2	unfair	unfair	ADJ
cblr-2984	353	3	outcomes	outcome	VERB
cblr-2984	353	4	vocal	vocal	ADJ
cblr-2984	353	5	opponents	opponent	NOUN
cblr-2984	353	6	of	of	ADP
cblr-2984	353	7	the	the	DET
cblr-2984	353	8	continuity	continuity	NOUN
cblr-2984	353	9	of	of	ADP
cblr-2984	353	10	interest	interest	NOUN
cblr-2984	353	11	doctrine	doctrine	NOUN
cblr-2984	353	12	have	have	AUX
cblr-2984	353	13	long	long	ADV
cblr-2984	353	14	argued	argue	VERB
cblr-2984	353	15	for	for	ADP
cblr-2984	353	16	its	its	PRON
cblr-2984	353	17	repeal	repeal	NOUN
cblr-2984	353	18	as	as	ADP
cblr-2984	353	19	a	a	DET
cblr-2984	353	20	result	result	NOUN
cblr-2984	353	21	of	of	ADP
cblr-2984	353	22	the	the	DET
cblr-2984	353	23	unfair	unfair	ADJ
cblr-2984	353	24	"	"	PUNCT
cblr-2984	353	25	see	see	VERB
cblr-2984	353	26	paul	paul	PROPN
cblr-2984	353	27	,	,	PUNCT
cblr-2984	353	28	supra	supra	PROPN
cblr-2984	353	29	note	note	NOUN
cblr-2984	353	30	75	75	NUM
cblr-2984	353	31	,	,	PUNCT
cblr-2984	353	32	at	at	ADP
cblr-2984	353	33	11	11	NUM
cblr-2984	353	34	(	(	PUNCT
cblr-2984	353	35	"	"	PUNCT
cblr-2984	353	36	many	many	ADJ
cblr-2984	353	37	merger	merger	NOUN
cblr-2984	353	38	agreements	agreement	NOUN
cblr-2984	353	39	contain	contain	VERB
cblr-2984	353	40	a	a	DET
cblr-2984	353	41	provision	provision	NOUN
cblr-2984	353	42	that	that	PRON
cblr-2984	353	43	increases	increase	VERB
cblr-2984	353	44	the	the	DET
cblr-2984	353	45	amount	amount	NOUN
cblr-2984	353	46	of	of	ADP
cblr-2984	353	47	stock	stock	NOUN
cblr-2984	353	48	consideration	consideration	NOUN
cblr-2984	353	49	and	and	CCONJ
cblr-2984	353	50	decreases	decrease	VERB
cblr-2984	353	51	the	the	DET
cblr-2984	353	52	amount	amount	NOUN
cblr-2984	353	53	of	of	ADP
cblr-2984	353	54	cash	cash	NOUN
cblr-2984	353	55	consideration	consideration	NOUN
cblr-2984	353	56	if	if	SCONJ
cblr-2984	353	57	an	an	DET
cblr-2984	353	58	adjustment	adjustment	NOUN
cblr-2984	353	59	is	be	AUX
cblr-2984	353	60	required	require	VERB
cblr-2984	353	61	in	in	ADP
cblr-2984	353	62	order	order	NOUN
cblr-2984	353	63	to	to	PART
cblr-2984	353	64	satisfy	satisfy	VERB
cblr-2984	353	65	the	the	DET
cblr-2984	353	66	continuity	continuity	NOUN
cblr-2984	353	67	requirement	requirement	NOUN
cblr-2984	353	68	and	and	CCONJ
cblr-2984	353	69	obtain	obtain	VERB
cblr-2984	353	70	the	the	DET
cblr-2984	353	71	tax	tax	NOUN
cblr-2984	353	72	opinion	opinion	NOUN
cblr-2984	353	73	.	.	PUNCT
cblr-2984	354	1	in	in	ADP
cblr-2984	354	2	some	some	DET
cblr-2984	354	3	cases	case	NOUN
cblr-2984	354	4	,	,	PUNCT
cblr-2984	354	5	those	those	DET
cblr-2984	354	6	price	price	NOUN
cblr-2984	354	7	adjustments	adjustment	NOUN
cblr-2984	354	8	are	be	AUX
cblr-2984	354	9	heavily	heavily	ADV
cblr-2984	354	10	negotiated	negotiate	VERB
cblr-2984	354	11	.	.	PUNCT
cblr-2984	355	1	in	in	ADP
cblr-2984	355	2	all	all	DET
cblr-2984	355	3	cases	case	NOUN
cblr-2984	355	4	,	,	PUNCT
cblr-2984	355	5	as	as	ADP
cblr-2984	355	6	a	a	DET
cblr-2984	355	7	business	business	NOUN
cblr-2984	355	8	matter	matter	NOUN
cblr-2984	355	9	,	,	PUNCT
cblr-2984	355	10	the	the	DET
cblr-2984	355	11	parties	party	NOUN
cblr-2984	355	12	would	would	AUX
cblr-2984	355	13	just	just	ADV
cblr-2984	355	14	as	as	ADV
cblr-2984	355	15	well	well	ADV
cblr-2984	355	16	do	do	VERB
cblr-2984	355	17	without	without	ADP
cblr-2984	355	18	such	such	ADJ
cblr-2984	355	19	price	price	NOUN
cblr-2984	355	20	adjustments	adjustment	NOUN
cblr-2984	355	21	.	.	PUNCT
cblr-2984	356	1	"	"	PUNCT
cblr-2984	356	2	)	)	PUNCT
cblr-2984	356	3	.	.	PUNCT
cblr-2984	357	1	77	77	NUM
cblr-2984	357	2	treas	trea	NOUN
cblr-2984	357	3	.	.	PUNCT
cblr-2984	358	1	reg	reg	PROPN
cblr-2984	358	2	.	.	PUNCT
cblr-2984	359	1	§	§	PROPN
cblr-2984	359	2	1.368	1.368	NUM
cblr-2984	359	3	-	-	SYM
cblr-2984	359	4	1(e)(2	1(e)(2	NUM
cblr-2984	359	5	)	)	PUNCT
cblr-2984	359	6	(	(	PUNCT
cblr-2984	359	7	as	as	SCONJ
cblr-2984	359	8	amended	amend	VERB
cblr-2984	359	9	in	in	ADP
cblr-2984	359	10	2005	2005	NUM
cblr-2984	359	11	)	)	PUNCT
cblr-2984	359	12	.	.	PUNCT
cblr-2984	360	1	[	[	X
cblr-2984	360	2	vol	vol	NOUN
cblr-2984	360	3	.	.	PUNCT
cblr-2984	360	4	2006	2006	NUM
cblr-2984	360	5	outcomes	outcome	NOUN
cblr-2984	360	6	that	that	SCONJ
cblr-2984	360	7	they	they	PRON
cblr-2984	360	8	contend	contend	VERB
cblr-2984	360	9	it	it	PRON
cblr-2984	360	10	produces	produce	VERB
cblr-2984	360	11	,	,	PUNCT
cblr-2984	360	12	particularly	particularly	ADV
cblr-2984	360	13	with	with	ADP
cblr-2984	360	14	respect	respect	NOUN
cblr-2984	360	15	to	to	ADP
cblr-2984	360	16	minority	minority	NOUN
cblr-2984	360	17	target	target	NOUN
cblr-2984	360	18	shareholders	shareholder	NOUN
cblr-2984	360	19	.	.	PUNCT
cblr-2984	360	20	"	"	PUNCT
cblr-2984	361	1	the	the	DET
cblr-2984	361	2	continuity	continuity	NOUN
cblr-2984	361	3	of	of	ADP
cblr-2984	361	4	interest	interest	NOUN
cblr-2984	361	5	doctrine	doctrine	NOUN
cblr-2984	361	6	may	may	AUX
cblr-2984	361	7	cause	cause	VERB
cblr-2984	361	8	a	a	DET
cblr-2984	361	9	minority	minority	NOUN
cblr-2984	361	10	target	target	NOUN
cblr-2984	361	11	shareholder	shareholder	NOUN
cblr-2984	361	12	that	that	PRON
cblr-2984	361	13	exchanges	exchange	VERB
cblr-2984	361	14	her	her	PRON
cblr-2984	361	15	target	target	NOUN
cblr-2984	361	16	stock	stock	NOUN
cblr-2984	361	17	solely	solely	ADV
cblr-2984	361	18	for	for	ADP
cblr-2984	361	19	acquiror	acquiror	NOUN
cblr-2984	361	20	stock	stock	NOUN
cblr-2984	361	21	to	to	PART
cblr-2984	361	22	suffer	suffer	VERB
cblr-2984	361	23	current	current	ADJ
cblr-2984	361	24	taxation	taxation	NOUN
cblr-2984	361	25	in	in	ADP
cblr-2984	361	26	the	the	DET
cblr-2984	361	27	event	event	NOUN
cblr-2984	361	28	that	that	SCONJ
cblr-2984	361	29	too	too	ADV
cblr-2984	361	30	many	many	ADJ
cblr-2984	361	31	of	of	ADP
cblr-2984	361	32	her	her	PRON
cblr-2984	361	33	fellow	fellow	ADJ
cblr-2984	361	34	target	target	NOUN
cblr-2984	361	35	shareholders	shareholder	NOUN
cblr-2984	361	36	receive	receive	VERB
cblr-2984	361	37	cash	cash	NOUN
cblr-2984	361	38	in	in	ADP
cblr-2984	361	39	exchange	exchange	NOUN
cblr-2984	361	40	for	for	ADP
cblr-2984	361	41	their	their	PRON
cblr-2984	361	42	target	target	NOUN
cblr-2984	361	43	shares	share	NOUN
cblr-2984	361	44	.	.	PUNCT
cblr-2984	362	1	the	the	DET
cblr-2984	362	2	tax	tax	NOUN
cblr-2984	362	3	court	court	NOUN
cblr-2984	362	4	considered	consider	VERB
cblr-2984	362	5	these	these	DET
cblr-2984	362	6	facts	fact	NOUN
cblr-2984	362	7	in	in	ADP
cblr-2984	362	8	kass	kass	PROPN
cblr-2984	362	9	v.	v.	PROPN
cblr-2984	362	10	commissioner.9	commissioner.9	PROPN
cblr-2984	362	11	in	in	ADP
cblr-2984	362	12	that	that	DET
cblr-2984	362	13	case	case	NOUN
cblr-2984	362	14	,	,	PUNCT
cblr-2984	362	15	the	the	DET
cblr-2984	362	16	tax	tax	NOUN
cblr-2984	362	17	court	court	NOUN
cblr-2984	362	18	held	hold	VERB
cblr-2984	362	19	that	that	SCONJ
cblr-2984	362	20	mrs	mrs	PROPN
cblr-2984	362	21	.	.	PROPN
cblr-2984	362	22	kass	kass	PROPN
cblr-2984	362	23	,	,	PUNCT
cblr-2984	362	24	a	a	DET
cblr-2984	362	25	minority	minority	NOUN
cblr-2984	362	26	shareholder	shareholder	NOUN
cblr-2984	362	27	who	who	PRON
cblr-2984	362	28	elected	elect	VERB
cblr-2984	362	29	to	to	PART
cblr-2984	362	30	receive	receive	VERB
cblr-2984	362	31	solely	solely	ADV
cblr-2984	362	32	acquiror	acquiror	NOUN
cblr-2984	362	33	stock	stock	NOUN
cblr-2984	362	34	in	in	ADP
cblr-2984	362	35	a	a	DET
cblr-2984	362	36	merger	merger	NOUN
cblr-2984	362	37	,	,	PUNCT
cblr-2984	362	38	engaged	engage	VERB
cblr-2984	362	39	in	in	ADP
cblr-2984	362	40	a	a	DET
cblr-2984	362	41	taxable	taxable	ADJ
cblr-2984	362	42	exchange	exchange	NOUN
cblr-2984	362	43	because	because	SCONJ
cblr-2984	362	44	the	the	DET
cblr-2984	362	45	consideration	consideration	NOUN
cblr-2984	362	46	paid	pay	VERB
cblr-2984	362	47	in	in	ADP
cblr-2984	362	48	the	the	DET
cblr-2984	362	49	aggregate	aggregate	NOUN
cblr-2984	362	50	to	to	PART
cblr-2984	362	51	target	target	VERB
cblr-2984	362	52	shareholders	shareholder	NOUN
cblr-2984	362	53	failed	fail	VERB
cblr-2984	362	54	to	to	PART
cblr-2984	362	55	satisfy	satisfy	VERB
cblr-2984	362	56	the	the	DET
cblr-2984	362	57	continuity	continuity	NOUN
cblr-2984	362	58	of	of	ADP
cblr-2984	362	59	interest	interest	NOUN
cblr-2984	362	60	requirement	requirement	NOUN
cblr-2984	362	61	.	.	PUNCT
cblr-2984	363	1	"0	"0	VERB
cblr-2984	363	2	critics	critic	NOUN
cblr-2984	363	3	argue	argue	VERB
cblr-2984	363	4	that	that	SCONJ
cblr-2984	363	5	it	it	PRON
cblr-2984	363	6	is	be	AUX
cblr-2984	363	7	inequitable	inequitable	ADJ
cblr-2984	363	8	to	to	ADP
cblr-2984	363	9	tax	tax	NOUN
cblr-2984	363	10	minority	minority	NOUN
cblr-2984	363	11	shareholders	shareholder	NOUN
cblr-2984	363	12	,	,	PUNCT
cblr-2984	363	13	like	like	ADP
cblr-2984	363	14	mrs	mrs	PROPN
cblr-2984	363	15	.	.	PROPN
cblr-2984	363	16	kass	kass	PROPN
cblr-2984	363	17	,	,	PUNCT
cblr-2984	363	18	who	who	PRON
cblr-2984	363	19	desire	desire	VERB
cblr-2984	363	20	to	to	PART
cblr-2984	363	21	continue	continue	VERB
cblr-2984	363	22	their	their	PRON
cblr-2984	363	23	proprietary	proprietary	ADJ
cblr-2984	363	24	interest	interest	NOUN
cblr-2984	363	25	following	follow	VERB
cblr-2984	363	26	a	a	DET
cblr-2984	363	27	merger	merger	NOUN
cblr-2984	363	28	simply	simply	ADV
cblr-2984	363	29	because	because	SCONJ
cblr-2984	363	30	of	of	ADP
cblr-2984	363	31	the	the	DET
cblr-2984	363	32	actions	action	NOUN
cblr-2984	363	33	of	of	ADP
cblr-2984	363	34	their	their	PRON
cblr-2984	363	35	fellow	fellow	NOUN
cblr-2984	363	36	shareholders.8	shareholders.8	PROPN
cblr-2984	363	37	'	'	PUNCT
cblr-2984	363	38	they	they	PRON
cblr-2984	363	39	contend	contend	VERB
cblr-2984	363	40	that	that	SCONJ
cblr-2984	363	41	the	the	DET
cblr-2984	363	42	continuity	continuity	NOUN
cblr-2984	363	43	of	of	ADP
cblr-2984	363	44	interest	interest	NOUN
cblr-2984	363	45	doctrine	doctrine	NOUN
cblr-2984	363	46	requires	require	VERB
cblr-2984	363	47	minority	minority	NOUN
cblr-2984	363	48	shareholders	shareholder	NOUN
cblr-2984	363	49	to	to	PART
cblr-2984	363	50	obtain	obtain	VERB
cblr-2984	363	51	sophisticated	sophisticated	ADJ
cblr-2984	363	52	tax	tax	NOUN
cblr-2984	363	53	advice	advice	NOUN
cblr-2984	363	54	in	in	ADP
cblr-2984	363	55	order	order	NOUN
cblr-2984	363	56	to	to	PART
cblr-2984	363	57	understand	understand	VERB
cblr-2984	363	58	the	the	DET
cblr-2984	363	59	tax	tax	NOUN
cblr-2984	363	60	consequences	consequence	NOUN
cblr-2984	363	61	of	of	ADP
cblr-2984	363	62	exchanging	exchange	VERB
cblr-2984	363	63	shares	share	NOUN
cblr-2984	363	64	or	or	CCONJ
cblr-2984	363	65	receiving	receive	VERB
cblr-2984	363	66	cash.82	cash.82	NOUN
cblr-2984	363	67	consequently	consequently	ADV
cblr-2984	363	68	,	,	PUNCT
cblr-2984	363	69	the	the	DET
cblr-2984	363	70	continuity	continuity	NOUN
cblr-2984	363	71	of	of	ADP
cblr-2984	363	72	interest	interest	NOUN
cblr-2984	363	73	doctrine	doctrine	NOUN
cblr-2984	363	74	has	have	VERB
cblr-2984	363	75	the	the	DET
cblr-2984	363	76	potential	potential	NOUN
cblr-2984	363	77	to	to	PART
cblr-2984	363	78	penalize	penalize	VERB
cblr-2984	363	79	minority	minority	NOUN
cblr-2984	363	80	shareholders	shareholder	NOUN
cblr-2984	363	81	.	.	PUNCT
cblr-2984	364	1	the	the	DET
cblr-2984	364	2	treatment	treatment	NOUN
cblr-2984	364	3	of	of	ADP
cblr-2984	364	4	minority	minority	NOUN
cblr-2984	364	5	shareholders	shareholder	NOUN
cblr-2984	364	6	,	,	PUNCT
cblr-2984	364	7	however	however	ADV
cblr-2984	364	8	,	,	PUNCT
cblr-2984	364	9	is	be	AUX
cblr-2984	364	10	not	not	PART
cblr-2984	364	11	a	a	DET
cblr-2984	364	12	sufficient	sufficient	ADJ
cblr-2984	364	13	justification	justification	NOUN
cblr-2984	364	14	for	for	ADP
cblr-2984	364	15	repeal	repeal	NOUN
cblr-2984	364	16	of	of	ADP
cblr-2984	364	17	the	the	DET
cblr-2984	364	18	continuity	continuity	NOUN
cblr-2984	364	19	of	of	ADP
cblr-2984	364	20	interest	interest	NOUN
cblr-2984	364	21	doctrine	doctrine	NOUN
cblr-2984	364	22	.	.	PUNCT
cblr-2984	365	1	the	the	DET
cblr-2984	365	2	purpose	purpose	NOUN
cblr-2984	365	3	of	of	ADP
cblr-2984	365	4	the	the	DET
cblr-2984	365	5	continuity	continuity	NOUN
cblr-2984	365	6	of	of	ADP
cblr-2984	365	7	interest	interest	NOUN
cblr-2984	365	8	doctrine	doctrine	NOUN
cblr-2984	365	9	is	be	AUX
cblr-2984	365	10	to	to	PART
cblr-2984	365	11	classify	classify	VERB
cblr-2984	365	12	a	a	DET
cblr-2984	365	13	merger	merger	NOUN
cblr-2984	365	14	as	as	ADP
cblr-2984	365	15	a	a	DET
cblr-2984	365	16	mere	mere	ADJ
cblr-2984	365	17	change	change	NOUN
cblr-2984	365	18	in	in	ADP
cblr-2984	365	19	form	form	NOUN
cblr-2984	365	20	because	because	SCONJ
cblr-2984	365	21	a	a	DET
cblr-2984	365	22	significant	significant	ADJ
cblr-2984	365	23	number	number	NOUN
cblr-2984	365	24	of	of	ADP
cblr-2984	365	25	former	former	ADJ
cblr-2984	365	26	target	target	NOUN
cblr-2984	365	27	shareholders	shareholder	NOUN
cblr-2984	365	28	continue	continue	VERB
cblr-2984	365	29	to	to	PART
cblr-2984	365	30	own	own	VERB
cblr-2984	365	31	an	an	DET
cblr-2984	365	32	interest	interest	NOUN
cblr-2984	365	33	in	in	ADP
cblr-2984	365	34	the	the	DET
cblr-2984	365	35	acquiror	acquiror	NOUN
cblr-2984	365	36	after	after	ADP
cblr-2984	365	37	the	the	DET
cblr-2984	365	38	merger	merger	NOUN
cblr-2984	365	39	.	.	PUNCT
cblr-2984	366	1	if	if	SCONJ
cblr-2984	366	2	we	we	PRON
cblr-2984	366	3	assume	assume	VERB
cblr-2984	366	4	that	that	SCONJ
cblr-2984	366	5	the	the	DET
cblr-2984	366	6	premise	premise	NOUN
cblr-2984	366	7	of	of	ADP
cblr-2984	366	8	the	the	DET
cblr-2984	366	9	doctrine	doctrine	NOUN
cblr-2984	366	10	is	be	AUX
cblr-2984	366	11	valid	valid	ADJ
cblr-2984	366	12	(	(	PUNCT
cblr-2984	366	13	although	although	SCONJ
cblr-2984	366	14	this	this	DET
cblr-2984	366	15	premise	premise	NOUN
cblr-2984	366	16	is	be	AUX
cblr-2984	366	17	questioned	question	VERB
cblr-2984	366	18	below	below	ADP
cblr-2984	366	19	)	)	PUNCT
cblr-2984	366	20	,	,	PUNCT
cblr-2984	366	21	then	then	ADV
cblr-2984	366	22	mrs	mrs	PROPN
cblr-2984	366	23	.	.	PROPN
cblr-2984	366	24	kass	kass	PROPN
cblr-2984	366	25	should	should	AUX
cblr-2984	366	26	have	have	AUX
cblr-2984	366	27	suffered	suffer	VERB
cblr-2984	366	28	current	current	ADJ
cblr-2984	366	29	taxation	taxation	NOUN
cblr-2984	366	30	because	because	SCONJ
cblr-2984	366	31	her	her	PRON
cblr-2984	366	32	merger	merger	NOUN
cblr-2984	366	33	did	do	AUX
cblr-2984	366	34	not	not	PART
cblr-2984	366	35	result	result	VERB
cblr-2984	366	36	in	in	ADP
cblr-2984	366	37	continued	continue	VERB
cblr-2984	366	38	ownership	ownership	NOUN
cblr-2984	366	39	by	by	ADP
cblr-2984	366	40	a	a	DET
cblr-2984	366	41	significant	significant	ADJ
cblr-2984	366	42	number	number	NOUN
cblr-2984	366	43	of	of	ADP
cblr-2984	366	44	"	"	PUNCT
cblr-2984	366	45	8	8	NUM
cblr-2984	366	46	see	see	VERB
cblr-2984	366	47	,	,	PUNCT
cblr-2984	366	48	e.g.	e.g.	ADV
cblr-2984	366	49	,	,	PUNCT
cblr-2984	366	50	wolfman	wolfman	PROPN
cblr-2984	366	51	,	,	PUNCT
cblr-2984	366	52	supra	supra	PROPN
cblr-2984	366	53	note	note	PROPN
cblr-2984	366	54	4	4	NUM
cblr-2984	366	55	;	;	PUNCT
cblr-2984	366	56	posin	posin	NOUN
cblr-2984	366	57	,	,	PUNCT
cblr-2984	366	58	supra	supra	PROPN
cblr-2984	366	59	note	note	NOUN
cblr-2984	366	60	11	11	NUM
cblr-2984	366	61	.	.	PUNCT
cblr-2984	367	1	79	79	NUM
cblr-2984	367	2	60	60	NUM
cblr-2984	367	3	t.c	t.c	PROPN
cblr-2984	367	4	.	.	PROPN
cblr-2984	367	5	218	218	NUM
cblr-2984	367	6	(	(	PUNCT
cblr-2984	367	7	1973	1973	NUM
cblr-2984	367	8	)	)	PUNCT
cblr-2984	367	9	.	.	PUNCT
cblr-2984	368	1	so	so	ADV
cblr-2984	368	2	i	i	PRON
cblr-2984	368	3	d.	d.	PROPN
cblr-2984	368	4	8	8	NUM
cblr-2984	368	5	'	'	PART
cblr-2984	368	6	see	see	PROPN
cblr-2984	368	7	wolfman	wolfman	PROPN
cblr-2984	368	8	,	,	PUNCT
cblr-2984	368	9	supra	supra	PROPN
cblr-2984	368	10	note	note	NOUN
cblr-2984	368	11	4	4	NUM
cblr-2984	368	12	.	.	X
cblr-2984	368	13	82	82	NUM
cblr-2984	368	14	see	see	VERB
cblr-2984	368	15	i	i	PRON
cblr-2984	368	16	d.	d.	PROPN
cblr-2984	369	1	no	no	INTJ
cblr-2984	369	2	.	.	PUNCT
cblr-2984	370	1	1:1	1:1	NUM
cblr-2984	370	2	]	]	X
cblr-2984	370	3	confronting	confront	VERB
cblr-2984	370	4	continuity	continuity	NOUN
cblr-2984	370	5	columbia	columbia	PROPN
cblr-2984	370	6	business	business	PROPN
cblr-2984	370	7	la	la	PROPN
cblr-2984	370	8	w	w	PROPN
cblr-2984	370	9	review	review	PROPN
cblr-2984	370	10	former	former	ADJ
cblr-2984	370	11	target	target	NOUN
cblr-2984	370	12	shareholders	shareholder	NOUN
cblr-2984	370	13	,	,	PUNCT
cblr-2984	370	14	and	and	CCONJ
cblr-2984	370	15	consequently	consequently	ADV
cblr-2984	370	16	,	,	PUNCT
cblr-2984	370	17	was	be	AUX
cblr-2984	370	18	not	not	PART
cblr-2984	370	19	a	a	DET
cblr-2984	370	20	mere	mere	ADJ
cblr-2984	370	21	change	change	NOUN
cblr-2984	370	22	in	in	ADP
cblr-2984	370	23	form	form	NOUN
cblr-2984	370	24	of	of	ADP
cblr-2984	370	25	the	the	DET
cblr-2984	370	26	target	target	NOUN
cblr-2984	370	27	.	.	PUNCT
cblr-2984	371	1	whether	whether	SCONJ
cblr-2984	371	2	the	the	DET
cblr-2984	371	3	target	target	NOUN
cblr-2984	371	4	underwent	undergo	VERB
cblr-2984	371	5	a	a	DET
cblr-2984	371	6	mere	mere	ADJ
cblr-2984	371	7	change	change	NOUN
cblr-2984	371	8	in	in	ADP
cblr-2984	371	9	form	form	NOUN
cblr-2984	371	10	,	,	PUNCT
cblr-2984	371	11	rather	rather	ADV
cblr-2984	371	12	than	than	ADP
cblr-2984	371	13	mrs	mrs	PROPN
cblr-2984	371	14	.	.	PROPN
cblr-2984	371	15	kass	kass	PROPN
cblr-2984	371	16	's	's	PART
cblr-2984	371	17	position	position	NOUN
cblr-2984	371	18	as	as	ADP
cblr-2984	371	19	a	a	DET
cblr-2984	371	20	minority	minority	NOUN
cblr-2984	371	21	or	or	CCONJ
cblr-2984	371	22	majority	majority	NOUN
cblr-2984	371	23	shareholder	shareholder	NOUN
cblr-2984	371	24	,	,	PUNCT
cblr-2984	371	25	should	should	AUX
cblr-2984	371	26	determine	determine	VERB
cblr-2984	371	27	whether	whether	SCONJ
cblr-2984	371	28	her	her	PRON
cblr-2984	371	29	stock	stock	NOUN
cblr-2984	371	30	-	-	PUNCT
cblr-2984	371	31	for	for	ADP
cblr-2984	371	32	-	-	PUNCT
cblr-2984	371	33	stock	stock	NOUN
cblr-2984	371	34	exchange	exchange	NOUN
cblr-2984	371	35	is	be	AUX
cblr-2984	371	36	taxable	taxable	ADJ
cblr-2984	371	37	.	.	PUNCT
cblr-2984	372	1	it	it	PRON
cblr-2984	372	2	is	be	AUX
cblr-2984	372	3	also	also	ADV
cblr-2984	372	4	inappropriate	inappropriate	ADJ
cblr-2984	372	5	to	to	PART
cblr-2984	372	6	repeal	repeal	VERB
cblr-2984	372	7	the	the	DET
cblr-2984	372	8	continuity	continuity	NOUN
cblr-2984	372	9	of	of	ADP
cblr-2984	372	10	interest	interest	NOUN
cblr-2984	372	11	doctrine	doctrine	NOUN
cblr-2984	372	12	for	for	ADP
cblr-2984	372	13	the	the	DET
cblr-2984	372	14	purpose	purpose	NOUN
cblr-2984	372	15	of	of	ADP
cblr-2984	372	16	equalizing	equalize	VERB
cblr-2984	372	17	treatment	treatment	NOUN
cblr-2984	372	18	between	between	ADP
cblr-2984	372	19	majority	majority	NOUN
cblr-2984	372	20	and	and	CCONJ
cblr-2984	372	21	minority	minority	NOUN
cblr-2984	372	22	shareholders	shareholder	NOUN
cblr-2984	372	23	.	.	PUNCT
cblr-2984	373	1	minority	minority	NOUN
cblr-2984	373	2	shareholders	shareholder	NOUN
cblr-2984	373	3	assume	assume	VERB
cblr-2984	373	4	the	the	DET
cblr-2984	373	5	risk	risk	NOUN
cblr-2984	373	6	of	of	ADP
cblr-2984	373	7	a	a	DET
cblr-2984	373	8	variety	variety	NOUN
cblr-2984	373	9	of	of	ADP
cblr-2984	373	10	adverse	adverse	ADJ
cblr-2984	373	11	consequences	consequence	NOUN
cblr-2984	373	12	(	(	PUNCT
cblr-2984	373	13	both	both	CCONJ
cblr-2984	373	14	taxand	taxand	PROPN
cblr-2984	373	15	non	non	ADJ
cblr-2984	373	16	-	-	ADJ
cblr-2984	373	17	tax	tax	NOUN
cblr-2984	373	18	-	-	PUNCT
cblr-2984	373	19	related	relate	VERB
cblr-2984	373	20	)	)	PUNCT
cblr-2984	373	21	by	by	ADP
cblr-2984	373	22	virtue	virtue	NOUN
cblr-2984	373	23	of	of	ADP
cblr-2984	373	24	holding	hold	VERB
cblr-2984	373	25	their	their	PRON
cblr-2984	373	26	shares	share	NOUN
cblr-2984	373	27	in	in	ADP
cblr-2984	373	28	the	the	DET
cblr-2984	373	29	minority.83	minority.83	PROPN
cblr-2984	373	30	for	for	ADP
cblr-2984	373	31	example	example	NOUN
cblr-2984	373	32	,	,	PUNCT
cblr-2984	373	33	a	a	DET
cblr-2984	373	34	corporation	corporation	NOUN
cblr-2984	373	35	's	's	PART
cblr-2984	373	36	decision	decision	NOUN
cblr-2984	373	37	to	to	PART
cblr-2984	373	38	merge	merge	VERB
cblr-2984	373	39	with	with	ADP
cblr-2984	373	40	another	another	DET
cblr-2984	373	41	entity	entity	NOUN
cblr-2984	373	42	or	or	CCONJ
cblr-2984	373	43	to	to	PART
cblr-2984	373	44	amend	amend	VERB
cblr-2984	373	45	its	its	PRON
cblr-2984	373	46	charter	charter	NOUN
cblr-2984	373	47	are	be	AUX
cblr-2984	373	48	decisions	decision	NOUN
cblr-2984	373	49	that	that	PRON
cblr-2984	373	50	may	may	AUX
cblr-2984	373	51	directly	directly	ADV
cblr-2984	373	52	impact	impact	VERB
cblr-2984	373	53	minority	minority	NOUN
cblr-2984	373	54	shareholders	shareholder	NOUN
cblr-2984	373	55	'	'	PART
cblr-2984	373	56	interests	interest	NOUN
cblr-2984	373	57	,	,	PUNCT
cblr-2984	373	58	but	but	CCONJ
cblr-2984	373	59	are	be	AUX
cblr-2984	373	60	beyond	beyond	ADP
cblr-2984	373	61	the	the	DET
cblr-2984	373	62	control	control	NOUN
cblr-2984	373	63	of	of	ADP
cblr-2984	373	64	these	these	DET
cblr-2984	373	65	shareholders	shareholder	NOUN
cblr-2984	373	66	as	as	ADP
cblr-2984	373	67	a	a	DET
cblr-2984	373	68	result	result	NOUN
cblr-2984	373	69	of	of	ADP
cblr-2984	373	70	their	their	PRON
cblr-2984	373	71	minority	minority	NOUN
cblr-2984	373	72	position	position	NOUN
cblr-2984	373	73	.	.	PUNCT
cblr-2984	374	1	the	the	DET
cblr-2984	374	2	imposition	imposition	NOUN
cblr-2984	374	3	of	of	ADP
cblr-2984	374	4	adverse	adverse	ADJ
cblr-2984	374	5	tax	tax	NOUN
cblr-2984	374	6	consequences	consequence	NOUN
cblr-2984	374	7	on	on	ADP
cblr-2984	374	8	minority	minority	NOUN
cblr-2984	374	9	shareholders	shareholder	NOUN
cblr-2984	374	10	due	due	ADP
cblr-2984	374	11	to	to	ADP
cblr-2984	374	12	the	the	DET
cblr-2984	374	13	actions	action	NOUN
cblr-2984	374	14	of	of	ADP
cblr-2984	374	15	other	other	ADJ
cblr-2984	374	16	shareholders	shareholder	NOUN
cblr-2984	374	17	is	be	AUX
cblr-2984	374	18	no	no	ADV
cblr-2984	374	19	different	different	ADJ
cblr-2984	374	20	.	.	PUNCT
cblr-2984	375	1	the	the	DET
cblr-2984	375	2	corporate	corporate	ADJ
cblr-2984	375	3	law	law	NOUN
cblr-2984	375	4	,	,	PUNCT
cblr-2984	375	5	not	not	PART
cblr-2984	375	6	the	the	DET
cblr-2984	375	7	tax	tax	NOUN
cblr-2984	375	8	law	law	NOUN
cblr-2984	375	9	,	,	PUNCT
cblr-2984	375	10	should	should	AUX
cblr-2984	375	11	bear	bear	VERB
cblr-2984	375	12	the	the	DET
cblr-2984	375	13	responsibility	responsibility	NOUN
cblr-2984	375	14	for	for	ADP
cblr-2984	375	15	protecting	protect	VERB
cblr-2984	375	16	the	the	DET
cblr-2984	375	17	rights	right	NOUN
cblr-2984	375	18	of	of	ADP
cblr-2984	375	19	minority	minority	NOUN
cblr-2984	375	20	shareholders	shareholder	NOUN
cblr-2984	375	21	.	.	PUNCT
cblr-2984	376	1	iv	iv	X
cblr-2984	376	2	.	.	PUNCT
cblr-2984	377	1	continuity	continuity	NOUN
cblr-2984	377	2	of	of	ADP
cblr-2984	377	3	interest	interest	NOUN
cblr-2984	377	4	:	:	PUNCT
cblr-2984	377	5	a	a	DET
cblr-2984	377	6	tradition	tradition	NOUN
cblr-2984	377	7	of	of	ADP
cblr-2984	377	8	fiction	fiction	NOUN
cblr-2984	377	9	the	the	DET
cblr-2984	377	10	typical	typical	ADJ
cblr-2984	377	11	criticism	criticism	NOUN
cblr-2984	377	12	of	of	ADP
cblr-2984	377	13	the	the	DET
cblr-2984	377	14	continuity	continuity	NOUN
cblr-2984	377	15	of	of	ADP
cblr-2984	377	16	interest	interest	NOUN
cblr-2984	377	17	doctrine	doctrine	NOUN
cblr-2984	377	18	is	be	AUX
cblr-2984	377	19	unpersuasive	unpersuasive	ADJ
cblr-2984	377	20	,	,	PUNCT
cblr-2984	377	21	in	in	ADP
cblr-2984	377	22	large	large	ADJ
cblr-2984	377	23	part	part	NOUN
cblr-2984	377	24	,	,	PUNCT
cblr-2984	377	25	because	because	SCONJ
cblr-2984	377	26	it	it	PRON
cblr-2984	377	27	fails	fail	VERB
cblr-2984	377	28	to	to	PART
cblr-2984	377	29	ask	ask	VERB
cblr-2984	377	30	deeper	deep	ADJ
cblr-2984	377	31	questions	question	NOUN
cblr-2984	377	32	about	about	ADP
cblr-2984	377	33	the	the	DET
cblr-2984	377	34	doctrine	doctrine	NOUN
cblr-2984	377	35	.	.	PUNCT
cblr-2984	378	1	the	the	DET
cblr-2984	378	2	basic	basic	ADJ
cblr-2984	378	3	premise	premise	NOUN
cblr-2984	378	4	of	of	ADP
cblr-2984	378	5	the	the	DET
cblr-2984	378	6	continuity	continuity	NOUN
cblr-2984	378	7	of	of	ADP
cblr-2984	378	8	interest	interest	NOUN
cblr-2984	378	9	doctrine	doctrine	NOUN
cblr-2984	378	10	is	be	AUX
cblr-2984	378	11	that	that	SCONJ
cblr-2984	378	12	continued	continue	VERB
cblr-2984	378	13	ownership	ownership	NOUN
cblr-2984	378	14	by	by	ADP
cblr-2984	378	15	a	a	DET
cblr-2984	378	16	significant	significant	ADJ
cblr-2984	378	17	proportion	proportion	NOUN
cblr-2984	378	18	of	of	ADP
cblr-2984	378	19	former	former	ADJ
cblr-2984	378	20	target	target	NOUN
cblr-2984	378	21	shareholders	shareholder	NOUN
cblr-2984	378	22	in	in	ADP
cblr-2984	378	23	an	an	DET
cblr-2984	378	24	acquiror	acquiror	NOUN
cblr-2984	378	25	following	follow	VERB
cblr-2984	378	26	a	a	DET
cblr-2984	378	27	merger	merger	NOUN
cblr-2984	378	28	is	be	AUX
cblr-2984	378	29	the	the	DET
cblr-2984	378	30	key	key	ADJ
cblr-2984	378	31	indicator	indicator	NOUN
cblr-2984	378	32	that	that	PRON
cblr-2984	378	33	a	a	DET
cblr-2984	378	34	target	target	NOUN
cblr-2984	378	35	has	have	AUX
cblr-2984	378	36	undergone	undergo	VERB
cblr-2984	378	37	merely	merely	ADV
cblr-2984	378	38	a	a	DET
cblr-2984	378	39	change	change	NOUN
cblr-2984	378	40	in	in	ADP
cblr-2984	378	41	form	form	NOUN
cblr-2984	378	42	.	.	PUNCT
cblr-2984	379	1	4	4	NUM
cblr-2984	379	2	effectively	effectively	ADV
cblr-2984	379	3	,	,	PUNCT
cblr-2984	379	4	the	the	DET
cblr-2984	379	5	doctrine	doctrine	NOUN
cblr-2984	379	6	judges	judge	VERB
cblr-2984	379	7	whether	whether	SCONJ
cblr-2984	379	8	a	a	DET
cblr-2984	379	9	thing	thing	NOUN
cblr-2984	379	10	has	have	AUX
cblr-2984	379	11	changed	change	VERB
cblr-2984	379	12	by	by	ADP
cblr-2984	379	13	looking	look	VERB
cblr-2984	379	14	to	to	ADP
cblr-2984	379	15	its	its	PRON
cblr-2984	379	16	owners	owner	NOUN
cblr-2984	379	17	rather	rather	ADV
cblr-2984	379	18	than	than	ADP
cblr-2984	379	19	to	to	ADP
cblr-2984	379	20	the	the	DET
cblr-2984	379	21	thing	thing	NOUN
cblr-2984	379	22	itself	itself	PRON
cblr-2984	379	23	.	.	PUNCT
cblr-2984	380	1	this	this	DET
cblr-2984	380	2	premise	premise	NOUN
cblr-2984	380	3	is	be	AUX
cblr-2984	380	4	questionable	questionable	ADJ
cblr-2984	380	5	.	.	PUNCT
cblr-2984	381	1	the	the	DET
cblr-2984	381	2	shareholders	shareholder	NOUN
cblr-2984	381	3	of	of	ADP
cblr-2984	381	4	a	a	DET
cblr-2984	381	5	corporation	corporation	NOUN
cblr-2984	381	6	have	have	VERB
cblr-2984	381	7	a	a	DET
cblr-2984	381	8	myriad	myriad	NOUN
cblr-2984	381	9	of	of	ADP
cblr-2984	381	10	unique	unique	ADJ
cblr-2984	381	11	characteristics	characteristic	NOUN
cblr-2984	381	12	and	and	CCONJ
cblr-2984	381	13	intentions	intention	NOUN
cblr-2984	381	14	.	.	PUNCT
cblr-2984	382	1	in	in	ADP
cblr-2984	382	2	many	many	ADJ
cblr-2984	382	3	corporations	corporation	NOUN
cblr-2984	382	4	,	,	PUNCT
cblr-2984	382	5	'	'	PUNCT
cblr-2984	382	6	see	see	VERB
cblr-2984	382	7	generally	generally	ADV
cblr-2984	382	8	,	,	PUNCT
cblr-2984	382	9	douglas	douglas	PROPN
cblr-2984	382	10	k.	k.	PROPN
cblr-2984	382	11	moll	moll	PROPN
cblr-2984	382	12	,	,	PUNCT
cblr-2984	382	13	shareholder	shareholder	NOUN
cblr-2984	382	14	oppression	oppression	NOUN
cblr-2984	382	15	in	in	ADP
cblr-2984	382	16	close	close	ADJ
cblr-2984	382	17	corporations	corporation	NOUN
cblr-2984	382	18	:	:	PUNCT
cblr-2984	382	19	the	the	DET
cblr-2984	382	20	unanswered	unanswered	ADJ
cblr-2984	382	21	question	question	NOUN
cblr-2984	382	22	of	of	ADP
cblr-2984	382	23	perspective	perspective	NOUN
cblr-2984	382	24	,	,	PUNCT
cblr-2984	382	25	53	53	NUM
cblr-2984	382	26	vand	vand	NOUN
cblr-2984	382	27	.	.	PUNCT
cblr-2984	383	1	l.	l.	PROPN
cblr-2984	383	2	rev	rev	PROPN
cblr-2984	383	3	.	.	PROPN
cblr-2984	384	1	749	749	NUM
cblr-2984	384	2	(	(	PUNCT
cblr-2984	384	3	2000	2000	NUM
cblr-2984	384	4	)	)	PUNCT
cblr-2984	384	5	.	.	PUNCT
cblr-2984	385	1	84	84	NUM
cblr-2984	385	2	birker	birker	NOUN
cblr-2984	385	3	&	&	CCONJ
cblr-2984	385	4	eustice	eustice	PROPN
cblr-2984	385	5	,	,	PUNCT
cblr-2984	385	6	supra	supra	PROPN
cblr-2984	385	7	note	note	PROPN
cblr-2984	385	8	4	4	NUM
cblr-2984	385	9	,	,	PUNCT
cblr-2984	385	10	12.21	12.21	NUM
cblr-2984	385	11	.	.	PUNCT
cblr-2984	386	1	[	[	X
cblr-2984	386	2	vol	vol	NOUN
cblr-2984	386	3	.	.	PUNCT
cblr-2984	386	4	2006	2006	NUM
cblr-2984	386	5	there	there	PRON
cblr-2984	386	6	is	be	VERB
cblr-2984	386	7	no	no	DET
cblr-2984	386	8	indication	indication	NOUN
cblr-2984	386	9	that	that	SCONJ
cblr-2984	386	10	shareholders	shareholder	NOUN
cblr-2984	386	11	think	think	VERB
cblr-2984	386	12	,	,	PUNCT
cblr-2984	386	13	speak	speak	VERB
cblr-2984	386	14	,	,	PUNCT
cblr-2984	386	15	or	or	CCONJ
cblr-2984	386	16	act	act	VERB
cblr-2984	386	17	with	with	ADP
cblr-2984	386	18	any	any	DET
cblr-2984	386	19	degree	degree	NOUN
cblr-2984	386	20	of	of	ADP
cblr-2984	386	21	coordination	coordination	NOUN
cblr-2984	386	22	.	.	PUNCT
cblr-2984	387	1	yet	yet	ADV
cblr-2984	387	2	,	,	PUNCT
cblr-2984	387	3	the	the	DET
cblr-2984	387	4	continuity	continuity	NOUN
cblr-2984	387	5	of	of	ADP
cblr-2984	387	6	interest	interest	NOUN
cblr-2984	387	7	doctrine	doctrine	NOUN
cblr-2984	387	8	implies	imply	VERB
cblr-2984	387	9	that	that	SCONJ
cblr-2984	387	10	a	a	DET
cblr-2984	387	11	target	target	NOUN
cblr-2984	387	12	's	's	PART
cblr-2984	387	13	identity	identity	NOUN
cblr-2984	387	14	is	be	AUX
cblr-2984	387	15	inextricably	inextricably	ADV
cblr-2984	387	16	linked	link	VERB
cblr-2984	387	17	to	to	ADP
cblr-2984	387	18	its	its	PRON
cblr-2984	387	19	historic	historic	ADJ
cblr-2984	387	20	shareholder	shareholder	NOUN
cblr-2984	387	21	base	base	NOUN
cblr-2984	387	22	.	.	PUNCT
cblr-2984	388	1	moreover	moreover	ADV
cblr-2984	388	2	,	,	PUNCT
cblr-2984	388	3	if	if	SCONJ
cblr-2984	388	4	a	a	DET
cblr-2984	388	5	certain	certain	ADJ
cblr-2984	388	6	proportion	proportion	NOUN
cblr-2984	388	7	of	of	ADP
cblr-2984	388	8	those	those	DET
cblr-2984	388	9	shareholders	shareholder	NOUN
cblr-2984	388	10	fail	fail	VERB
cblr-2984	388	11	to	to	PART
cblr-2984	388	12	continue	continue	VERB
cblr-2984	388	13	to	to	PART
cblr-2984	388	14	hold	hold	VERB
cblr-2984	388	15	an	an	DET
cblr-2984	388	16	ownership	ownership	NOUN
cblr-2984	388	17	interest	interest	NOUN
cblr-2984	388	18	in	in	ADP
cblr-2984	388	19	the	the	DET
cblr-2984	388	20	repackaged	repackaged	ADJ
cblr-2984	388	21	target	target	NOUN
cblr-2984	388	22	following	follow	VERB
cblr-2984	388	23	a	a	DET
cblr-2984	388	24	merger	merger	NOUN
cblr-2984	388	25	,	,	PUNCT
cblr-2984	388	26	then	then	ADV
cblr-2984	388	27	the	the	DET
cblr-2984	388	28	doctrine	doctrine	NOUN
cblr-2984	388	29	considers	consider	VERB
cblr-2984	388	30	the	the	DET
cblr-2984	388	31	target	target	NOUN
cblr-2984	388	32	to	to	PART
cblr-2984	388	33	have	have	AUX
cblr-2984	388	34	undergone	undergo	VERB
cblr-2984	388	35	something	something	PRON
cblr-2984	388	36	more	more	ADJ
cblr-2984	388	37	than	than	ADP
cblr-2984	388	38	a	a	DET
cblr-2984	388	39	mere	mere	ADJ
cblr-2984	388	40	change	change	NOUN
cblr-2984	388	41	in	in	ADP
cblr-2984	388	42	form	form	NOUN
cblr-2984	388	43	.	.	PUNCT
cblr-2984	389	1	but	but	CCONJ
cblr-2984	389	2	even	even	ADV
cblr-2984	389	3	if	if	SCONJ
cblr-2984	389	4	we	we	PRON
cblr-2984	389	5	accept	accept	VERB
cblr-2984	389	6	this	this	DET
cblr-2984	389	7	premise	premise	NOUN
cblr-2984	389	8	-	-	PUNCT
cblr-2984	389	9	that	that	SCONJ
cblr-2984	389	10	continued	continue	VERB
cblr-2984	389	11	historic	historic	ADJ
cblr-2984	389	12	shareholder	shareholder	NOUN
cblr-2984	389	13	ownership	ownership	NOUN
cblr-2984	389	14	is	be	AUX
cblr-2984	389	15	critical	critical	ADJ
cblr-2984	389	16	to	to	ADP
cblr-2984	389	17	the	the	DET
cblr-2984	389	18	merechange	merechange	NOUN
cblr-2984	389	19	-	-	PUNCT
cblr-2984	389	20	in	in	ADP
cblr-2984	389	21	-	-	PUNCT
cblr-2984	389	22	form	form	NOUN
cblr-2984	389	23	inquiry	inquiry	NOUN
cblr-2984	389	24	-	-	PUNCT
cblr-2984	389	25	there	there	PRON
cblr-2984	389	26	is	be	VERB
cblr-2984	389	27	an	an	DET
cblr-2984	389	28	even	even	ADV
cblr-2984	389	29	more	more	ADV
cblr-2984	389	30	basic	basic	ADJ
cblr-2984	389	31	question	question	NOUN
cblr-2984	389	32	to	to	PART
cblr-2984	389	33	be	be	AUX
cblr-2984	389	34	addressed	address	VERB
cblr-2984	389	35	.	.	PUNCT
cblr-2984	390	1	does	do	VERB
cblr-2984	390	2	the	the	DET
cblr-2984	390	3	continuity	continuity	NOUN
cblr-2984	390	4	of	of	ADP
cblr-2984	390	5	interest	interest	NOUN
cblr-2984	390	6	doctrine	doctrine	NOUN
cblr-2984	390	7	work	work	NOUN
cblr-2984	390	8	?	?	PUNCT
cblr-2984	391	1	this	this	DET
cblr-2984	391	2	part	part	NOUN
cblr-2984	391	3	argues	argue	VERB
cblr-2984	391	4	that	that	SCONJ
cblr-2984	391	5	the	the	DET
cblr-2984	391	6	continuity	continuity	NOUN
cblr-2984	391	7	of	of	ADP
cblr-2984	391	8	interest	interest	NOUN
cblr-2984	391	9	doctrine	doctrine	NOUN
cblr-2984	391	10	should	should	AUX
cblr-2984	391	11	be	be	AUX
cblr-2984	391	12	repealed	repeal	VERB
cblr-2984	391	13	because	because	SCONJ
cblr-2984	391	14	it	it	PRON
cblr-2984	391	15	fails	fail	VERB
cblr-2984	391	16	to	to	PART
cblr-2984	391	17	serve	serve	VERB
cblr-2984	391	18	its	its	PRON
cblr-2984	391	19	intended	intended	ADJ
cblr-2984	391	20	purpose	purpose	NOUN
cblr-2984	391	21	.	.	PUNCT
cblr-2984	392	1	in	in	ADP
cblr-2984	392	2	many	many	ADJ
cblr-2984	392	3	mergers	merger	NOUN
cblr-2984	392	4	that	that	PRON
cblr-2984	392	5	qualify	qualify	VERB
cblr-2984	392	6	as	as	ADP
cblr-2984	392	7	reorganizations	reorganization	NOUN
cblr-2984	392	8	,	,	PUNCT
cblr-2984	392	9	the	the	DET
cblr-2984	392	10	concept	concept	NOUN
cblr-2984	392	11	of	of	ADP
cblr-2984	392	12	a	a	DET
cblr-2984	392	13	minimum	minimum	ADJ
cblr-2984	392	14	quantum	quantum	NOUN
cblr-2984	392	15	of	of	ADP
cblr-2984	392	16	proprietary	proprietary	ADJ
cblr-2984	392	17	interests	interest	NOUN
cblr-2984	392	18	in	in	ADP
cblr-2984	392	19	the	the	DET
cblr-2984	392	20	target	target	NOUN
cblr-2984	392	21	continuing	continue	VERB
cblr-2984	392	22	as	as	ADP
cblr-2984	392	23	proprietary	proprietary	ADJ
cblr-2984	392	24	interests	interest	NOUN
cblr-2984	392	25	in	in	ADP
cblr-2984	392	26	the	the	DET
cblr-2984	392	27	acquiror	acquiror	NOUN
cblr-2984	392	28	is	be	AUX
cblr-2984	392	29	fiction	fiction	NOUN
cblr-2984	392	30	.	.	PUNCT
cblr-2984	393	1	because	because	SCONJ
cblr-2984	393	2	the	the	DET
cblr-2984	393	3	doctrine	doctrine	NOUN
cblr-2984	393	4	does	do	AUX
cblr-2984	393	5	not	not	PART
cblr-2984	393	6	identify	identify	VERB
cblr-2984	393	7	effectively	effectively	ADV
cblr-2984	393	8	those	those	DET
cblr-2984	393	9	mergers	merger	NOUN
cblr-2984	393	10	where	where	SCONJ
cblr-2984	393	11	target	target	VERB
cblr-2984	393	12	shareholders	shareholder	NOUN
cblr-2984	393	13	actually	actually	ADV
cblr-2984	393	14	continue	continue	VERB
cblr-2984	393	15	their	their	PRON
cblr-2984	393	16	proprietary	proprietary	ADJ
cblr-2984	393	17	interests	interest	NOUN
cblr-2984	393	18	following	follow	VERB
cblr-2984	393	19	a	a	DET
cblr-2984	393	20	merger	merger	NOUN
cblr-2984	393	21	,	,	PUNCT
cblr-2984	393	22	it	it	PRON
cblr-2984	393	23	certainly	certainly	ADV
cblr-2984	393	24	can	can	AUX
cblr-2984	393	25	not	not	PART
cblr-2984	393	26	distinguish	distinguish	VERB
cblr-2984	393	27	between	between	ADP
cblr-2984	393	28	a	a	DET
cblr-2984	393	29	merger	merger	NOUN
cblr-2984	393	30	that	that	PRON
cblr-2984	393	31	is	be	AUX
cblr-2984	393	32	a	a	DET
cblr-2984	393	33	mere	mere	ADJ
cblr-2984	393	34	change	change	NOUN
cblr-2984	393	35	in	in	ADP
cblr-2984	393	36	form	form	NOUN
cblr-2984	393	37	and	and	CCONJ
cblr-2984	393	38	one	one	NUM
cblr-2984	393	39	that	that	PRON
cblr-2984	393	40	is	be	AUX
cblr-2984	393	41	an	an	DET
cblr-2984	393	42	ordinary	ordinary	ADJ
cblr-2984	393	43	sale	sale	NOUN
cblr-2984	393	44	.	.	PUNCT
cblr-2984	394	1	a.	a.	NOUN
cblr-2984	394	2	something	something	PRON
cblr-2984	394	3	completely	completely	ADV
cblr-2984	394	4	different	different	ADJ
cblr-2984	394	5	one	one	PRON
cblr-2984	394	6	might	might	AUX
cblr-2984	394	7	think	think	VERB
cblr-2984	394	8	that	that	SCONJ
cblr-2984	394	9	when	when	SCONJ
cblr-2984	394	10	target	target	NOUN
cblr-2984	394	11	shareholders	shareholder	NOUN
cblr-2984	394	12	"	"	PUNCT
cblr-2984	394	13	continue	continue	VERB
cblr-2984	394	14	"	"	PUNCT
cblr-2984	394	15	their	their	PRON
cblr-2984	394	16	proprietary	proprietary	ADJ
cblr-2984	394	17	interests	interest	NOUN
cblr-2984	394	18	following	follow	VERB
cblr-2984	394	19	a	a	DET
cblr-2984	394	20	merger	merger	NOUN
cblr-2984	394	21	that	that	PRON
cblr-2984	394	22	is	be	AUX
cblr-2984	394	23	a	a	DET
cblr-2984	394	24	mere	mere	ADJ
cblr-2984	394	25	change	change	NOUN
cblr-2984	394	26	in	in	ADP
cblr-2984	394	27	form	form	NOUN
cblr-2984	394	28	,	,	PUNCT
cblr-2984	394	29	they	they	PRON
cblr-2984	394	30	hold	hold	VERB
cblr-2984	394	31	stock	stock	NOUN
cblr-2984	394	32	in	in	ADP
cblr-2984	394	33	an	an	DET
cblr-2984	394	34	acquiror	acquiror	NOUN
cblr-2984	394	35	that	that	PRON
cblr-2984	394	36	conducts	conduct	VERB
cblr-2984	394	37	either	either	CCONJ
cblr-2984	394	38	the	the	DET
cblr-2984	394	39	business	business	NOUN
cblr-2984	394	40	of	of	ADP
cblr-2984	394	41	the	the	DET
cblr-2984	394	42	former	former	ADJ
cblr-2984	394	43	target	target	NOUN
cblr-2984	394	44	or	or	CCONJ
cblr-2984	394	45	at	at	ADP
cblr-2984	394	46	least	least	ADJ
cblr-2984	394	47	a	a	DET
cblr-2984	394	48	similar	similar	ADJ
cblr-2984	394	49	business	business	NOUN
cblr-2984	394	50	.	.	PUNCT
cblr-2984	395	1	5	5	NUM
cblr-2984	395	2	why	why	SCONJ
cblr-2984	395	3	then	then	ADV
cblr-2984	395	4	,	,	PUNCT
cblr-2984	395	5	one	one	PRON
cblr-2984	395	6	might	might	AUX
cblr-2984	395	7	ask	ask	VERB
cblr-2984	395	8	,	,	PUNCT
cblr-2984	395	9	would	would	AUX
cblr-2984	395	10	target	target	VERB
cblr-2984	395	11	'	'	PUNCT
cblr-2984	395	12	such	such	DET
cblr-2984	395	13	an	an	DET
cblr-2984	395	14	assumption	assumption	NOUN
cblr-2984	395	15	would	would	AUX
cblr-2984	395	16	seem	seem	VERB
cblr-2984	395	17	particularly	particularly	ADV
cblr-2984	395	18	plausible	plausible	ADJ
cblr-2984	395	19	given	give	VERB
cblr-2984	395	20	the	the	DET
cblr-2984	395	21	requirements	requirement	NOUN
cblr-2984	395	22	of	of	ADP
cblr-2984	395	23	other	other	ADJ
cblr-2984	395	24	non	non	ADJ
cblr-2984	395	25	-	-	ADJ
cblr-2984	395	26	recognition	recognition	ADJ
cblr-2984	395	27	provisions	provision	NOUN
cblr-2984	395	28	of	of	ADP
cblr-2984	395	29	the	the	DET
cblr-2984	395	30	code	code	NOUN
cblr-2984	395	31	.	.	PUNCT
cblr-2984	396	1	for	for	ADP
cblr-2984	396	2	example	example	NOUN
cblr-2984	396	3	,	,	PUNCT
cblr-2984	396	4	i.r.c	i.r.c	NOUN
cblr-2984	396	5	.	.	PUNCT
cblr-2984	397	1	§	§	PROPN
cblr-2984	397	2	1031	1031	NUM
cblr-2984	397	3	(	(	PUNCT
cblr-2984	397	4	2005	2005	NUM
cblr-2984	397	5	)	)	PUNCT
cblr-2984	397	6	offers	offer	VERB
cblr-2984	397	7	non	non	ADJ
cblr-2984	397	8	-	-	ADJ
cblr-2984	397	9	recognition	recognition	ADJ
cblr-2984	397	10	treatment	treatment	NOUN
cblr-2984	397	11	to	to	ADP
cblr-2984	397	12	taxpayers	taxpayer	NOUN
cblr-2984	397	13	when	when	SCONJ
cblr-2984	397	14	property	property	NOUN
cblr-2984	397	15	held	hold	VERB
cblr-2984	397	16	for	for	ADP
cblr-2984	397	17	productive	productive	ADJ
cblr-2984	397	18	use	use	NOUN
cblr-2984	397	19	in	in	ADP
cblr-2984	397	20	a	a	DET
cblr-2984	397	21	trade	trade	NOUN
cblr-2984	397	22	or	or	CCONJ
cblr-2984	397	23	business	business	NOUN
cblr-2984	397	24	or	or	CCONJ
cblr-2984	397	25	for	for	ADP
cblr-2984	397	26	investment	investment	NOUN
cblr-2984	397	27	is	be	AUX
cblr-2984	397	28	exchanged	exchange	VERB
cblr-2984	397	29	solely	solely	ADV
cblr-2984	397	30	for	for	ADP
cblr-2984	397	31	property	property	NOUN
cblr-2984	397	32	of	of	ADP
cblr-2984	397	33	a	a	DET
cblr-2984	397	34	like	like	ADJ
cblr-2984	397	35	kind	kind	NOUN
cblr-2984	397	36	to	to	PART
cblr-2984	397	37	be	be	AUX
cblr-2984	397	38	held	hold	VERB
cblr-2984	397	39	either	either	CCONJ
cblr-2984	397	40	for	for	ADP
cblr-2984	397	41	productive	productive	ADJ
cblr-2984	397	42	use	use	NOUN
cblr-2984	397	43	in	in	ADP
cblr-2984	397	44	a	a	DET
cblr-2984	397	45	trade	trade	NOUN
cblr-2984	397	46	or	or	CCONJ
cblr-2984	397	47	business	business	NOUN
cblr-2984	397	48	or	or	CCONJ
cblr-2984	397	49	for	for	ADP
cblr-2984	397	50	investment	investment	NOUN
cblr-2984	397	51	.	.	PUNCT
cblr-2984	398	1	however	however	ADV
cblr-2984	398	2	,	,	PUNCT
cblr-2984	398	3	the	the	DET
cblr-2984	398	4	property	property	NOUN
cblr-2984	398	5	to	to	PART
cblr-2984	398	6	be	be	AUX
cblr-2984	398	7	exchanged	exchange	VERB
cblr-2984	398	8	must	must	AUX
cblr-2984	398	9	be	be	AUX
cblr-2984	398	10	of	of	ADP
cblr-2984	398	11	"	"	PUNCT
cblr-2984	398	12	like	like	INTJ
cblr-2984	398	13	kind	kind	NOUN
cblr-2984	398	14	"	"	PUNCT
cblr-2984	398	15	in	in	ADP
cblr-2984	398	16	nature	nature	NOUN
cblr-2984	398	17	no	no	ADV
cblr-2984	398	18	.	.	PUNCT
cblr-2984	399	1	1:11	1:11	NUM
cblr-2984	399	2	confronting	confronting	NOUN
cblr-2984	399	3	continuity	continuity	NOUN
cblr-2984	399	4	shareholders	shareholder	NOUN
cblr-2984	399	5	be	be	AUX
cblr-2984	399	6	deemed	deem	VERB
cblr-2984	399	7	to	to	PART
cblr-2984	399	8	have	have	AUX
cblr-2984	399	9	continued	continue	VERB
cblr-2984	399	10	an	an	DET
cblr-2984	399	11	interest	interest	NOUN
cblr-2984	399	12	in	in	ADP
cblr-2984	399	13	the	the	DET
cblr-2984	399	14	target	target	NOUN
cblr-2984	399	15	by	by	ADP
cblr-2984	399	16	holding	hold	VERB
cblr-2984	399	17	stock	stock	NOUN
cblr-2984	399	18	in	in	ADP
cblr-2984	399	19	the	the	DET
cblr-2984	399	20	acquiror	acquiror	NOUN
cblr-2984	399	21	?	?	PUNCT
cblr-2984	400	1	6	6	NUM
cblr-2984	400	2	despite	despite	SCONJ
cblr-2984	400	3	this	this	DET
cblr-2984	400	4	intuition	intuition	NOUN
cblr-2984	400	5	,	,	PUNCT
cblr-2984	400	6	current	current	ADJ
cblr-2984	400	7	law	law	NOUN
cblr-2984	400	8	does	do	AUX
cblr-2984	400	9	not	not	PART
cblr-2984	400	10	contain	contain	VERB
cblr-2984	400	11	a	a	DET
cblr-2984	400	12	meaningful	meaningful	ADJ
cblr-2984	400	13	requirement	requirement	NOUN
cblr-2984	400	14	that	that	PRON
cblr-2984	400	15	target	target	VERB
cblr-2984	400	16	shareholders	shareholder	NOUN
cblr-2984	400	17	own	own	ADJ
cblr-2984	400	18	stock	stock	NOUN
cblr-2984	400	19	,	,	PUNCT
cblr-2984	400	20	following	follow	VERB
cblr-2984	400	21	a	a	DET
cblr-2984	400	22	merger	merger	NOUN
cblr-2984	400	23	,	,	PUNCT
cblr-2984	400	24	in	in	ADP
cblr-2984	400	25	an	an	DET
cblr-2984	400	26	acquiror	acquiror	NOUN
cblr-2984	400	27	that	that	PRON
cblr-2984	400	28	conducts	conduct	VERB
cblr-2984	400	29	the	the	DET
cblr-2984	400	30	business	business	NOUN
cblr-2984	400	31	of	of	ADP
cblr-2984	400	32	the	the	DET
cblr-2984	400	33	target	target	NOUN
cblr-2984	400	34	or	or	CCONJ
cblr-2984	400	35	even	even	ADV
cblr-2984	400	36	a	a	DET
cblr-2984	400	37	business	business	NOUN
cblr-2984	400	38	similar	similar	ADJ
cblr-2984	400	39	to	to	ADP
cblr-2984	400	40	the	the	DET
cblr-2984	400	41	target	target	NOUN
cblr-2984	400	42	's	's	PART
cblr-2984	400	43	,	,	PUNCT
cblr-2984	400	44	in	in	ADP
cblr-2984	400	45	order	order	NOUN
cblr-2984	400	46	to	to	PART
cblr-2984	400	47	satisfy	satisfy	VERB
cblr-2984	400	48	the	the	DET
cblr-2984	400	49	continuity	continuity	NOUN
cblr-2984	400	50	of	of	ADP
cblr-2984	400	51	interest	interest	NOUN
cblr-2984	400	52	doctrine	doctrine	NOUN
cblr-2984	400	53	.	.	PUNCT
cblr-2984	401	1	7	7	NUM
cblr-2984	401	2	in	in	ADP
cblr-2984	401	3	fact	fact	NOUN
cblr-2984	401	4	,	,	PUNCT
cblr-2984	401	5	target	target	VERB
cblr-2984	401	6	shareholders	shareholder	NOUN
cblr-2984	401	7	may	may	AUX
cblr-2984	401	8	exchange	exchange	VERB
cblr-2984	401	9	their	their	PRON
cblr-2984	401	10	stock	stock	NOUN
cblr-2984	401	11	in	in	ADP
cblr-2984	401	12	a	a	DET
cblr-2984	401	13	target	target	NOUN
cblr-2984	401	14	that	that	PRON
cblr-2984	401	15	conducts	conduct	VERB
cblr-2984	401	16	one	one	NUM
cblr-2984	401	17	business	business	NOUN
cblr-2984	401	18	for	for	ADP
cblr-2984	401	19	stock	stock	NOUN
cblr-2984	401	20	in	in	ADP
cblr-2984	401	21	an	an	DET
cblr-2984	401	22	acquiror	acquiror	NOUN
cblr-2984	401	23	that	that	SCONJ
cblr-2984	401	24	conducts	conduct	VERB
cblr-2984	401	25	,	,	PUNCT
cblr-2984	401	26	in	in	ADP
cblr-2984	401	27	the	the	DET
cblr-2984	401	28	immortal	immortal	ADJ
cblr-2984	401	29	words	word	NOUN
cblr-2984	401	30	of	of	ADP
cblr-2984	401	31	monty	monty	PROPN
cblr-2984	401	32	python	python	PROPN
cblr-2984	401	33	,	,	PUNCT
cblr-2984	401	34	"	"	PUNCT
cblr-2984	401	35	something	something	PRON
cblr-2984	401	36	completely	completely	ADV
cblr-2984	401	37	different	different	ADJ
cblr-2984	401	38	.	.	PUNCT
cblr-2984	402	1	""8	""8	NOUN
cblr-2984	402	2	the	the	DET
cblr-2984	402	3	tax	tax	NOUN
cblr-2984	402	4	law	law	NOUN
cblr-2984	402	5	contains	contain	VERB
cblr-2984	402	6	rules	rule	NOUN
cblr-2984	402	7	requiring	require	VERB
cblr-2984	402	8	an	an	DET
cblr-2984	402	9	acquiror	acquiror	NOUN
cblr-2984	402	10	in	in	ADP
cblr-2984	402	11	a	a	DET
cblr-2984	402	12	reorganization	reorganization	NOUN
cblr-2984	402	13	to	to	PART
cblr-2984	402	14	"	"	PUNCT
cblr-2984	402	15	continue	continue	VERB
cblr-2984	402	16	"	"	PUNCT
cblr-2984	402	17	the	the	DET
cblr-2984	402	18	business	business	NOUN
cblr-2984	402	19	enterprise	enterprise	NOUN
cblr-2984	402	20	of	of	ADP
cblr-2984	402	21	a	a	DET
cblr-2984	402	22	target	target	NOUN
cblr-2984	402	23	following	follow	VERB
cblr-2984	402	24	a	a	DET
cblr-2984	402	25	merger	merger	NOUN
cblr-2984	402	26	that	that	PRON
cblr-2984	402	27	qualifies	qualify	VERB
cblr-2984	402	28	as	as	ADP
cblr-2984	402	29	a	a	DET
cblr-2984	402	30	reorganization	reorganization	NOUN
cblr-2984	402	31	.	.	PUNCT
cblr-2984	403	1	these	these	DET
cblr-2984	403	2	rules	rule	NOUN
cblr-2984	403	3	,	,	PUNCT
cblr-2984	403	4	however	however	ADV
cblr-2984	403	5	,	,	PUNCT
cblr-2984	403	6	have	have	AUX
cblr-2984	403	7	frequently	frequently	ADV
cblr-2984	403	8	been	be	AUX
cblr-2984	403	9	criticized	criticize	VERB
cblr-2984	403	10	as	as	ADP
cblr-2984	403	11	"	"	PUNCT
cblr-2984	403	12	rather	rather	ADV
cblr-2984	403	13	loose	loose	ADJ
cblr-2984	403	14	and	and	CCONJ
cblr-2984	403	15	reasonably	reasonably	ADV
cblr-2984	403	16	easy	easy	ADJ
cblr-2984	403	17	to	to	PART
cblr-2984	403	18	satisfy	satisfy	VERB
cblr-2984	403	19	.	.	PUNCT
cblr-2984	403	20	"	"	PUNCT
cblr-2984	404	1	9	9	NUM
cblr-2984	404	2	the	the	DET
cblr-2984	404	3	key	key	ADJ
cblr-2984	404	4	part	part	NOUN
cblr-2984	404	5	of	of	ADP
cblr-2984	404	6	a	a	DET
cblr-2984	404	7	corporation	corporation	NOUN
cblr-2984	404	8	's	's	PART
cblr-2984	404	9	identity	identity	NOUN
cblr-2984	404	10	,	,	PUNCT
cblr-2984	404	11	its	its	PRON
cblr-2984	404	12	business	business	NOUN
cblr-2984	404	13	activities	activity	NOUN
cblr-2984	404	14	,	,	PUNCT
cblr-2984	404	15	can	can	AUX
cblr-2984	404	16	be	be	AUX
cblr-2984	404	17	unrecognizably	unrecognizably	ADV
cblr-2984	404	18	transformed	transform	VERB
cblr-2984	404	19	as	as	ADP
cblr-2984	404	20	a	a	DET
cblr-2984	404	21	result	result	NOUN
cblr-2984	404	22	of	of	ADP
cblr-2984	404	23	a	a	DET
cblr-2984	404	24	merger	merger	NOUN
cblr-2984	404	25	that	that	PRON
cblr-2984	404	26	qualifies	qualify	VERB
cblr-2984	404	27	as	as	ADP
cblr-2984	404	28	a	a	DET
cblr-2984	404	29	reorganization	reorganization	NOUN
cblr-2984	404	30	without	without	ADP
cblr-2984	404	31	breaching	breach	VERB
cblr-2984	404	32	these	these	DET
cblr-2984	404	33	rules	rule	NOUN
cblr-2984	404	34	.	.	PUNCT
cblr-2984	405	1	in	in	ADP
cblr-2984	405	2	these	these	DET
cblr-2984	405	3	types	type	NOUN
cblr-2984	405	4	of	of	ADP
cblr-2984	405	5	mergers	merger	NOUN
cblr-2984	405	6	,	,	PUNCT
cblr-2984	405	7	it	it	PRON
cblr-2984	405	8	is	be	AUX
cblr-2984	405	9	difficult	difficult	ADJ
cblr-2984	405	10	to	to	PART
cblr-2984	405	11	argue	argue	VERB
cblr-2984	405	12	that	that	SCONJ
cblr-2984	405	13	target	target	NOUN
cblr-2984	405	14	shareholders	shareholder	NOUN
cblr-2984	405	15	,	,	PUNCT
cblr-2984	405	16	no	no	ADV
cblr-2984	405	17	matter	matter	ADV
cblr-2984	405	18	how	how	SCONJ
cblr-2984	405	19	many	many	ADJ
cblr-2984	405	20	receive	receive	VERB
cblr-2984	405	21	stock	stock	NOUN
cblr-2984	405	22	in	in	ADP
cblr-2984	405	23	the	the	DET
cblr-2984	405	24	acquiror	acquiror	NOUN
cblr-2984	405	25	,	,	PUNCT
cblr-2984	405	26	continue	continue	VERB
cblr-2984	405	27	their	their	PRON
cblr-2984	405	28	proprietary	proprietary	ADJ
cblr-2984	405	29	interests	interest	NOUN
cblr-2984	405	30	-	-	PUNCT
cblr-2984	405	31	at	at	ADP
cblr-2984	405	32	least	least	ADJ
cblr-2984	405	33	,	,	PUNCT
cblr-2984	405	34	in	in	ADP
cblr-2984	405	35	the	the	DET
cblr-2984	405	36	same	same	ADJ
cblr-2984	405	37	way	way	NOUN
cblr-2984	405	38	as	as	ADP
cblr-2984	405	39	before	before	ADP
cblr-2984	405	40	the	the	DET
cblr-2984	405	41	merger	merger	NOUN
cblr-2984	405	42	-	-	PUNCT
cblr-2984	405	43	at	at	ADV
cblr-2984	405	44	all	all	ADV
cblr-2984	405	45	.	.	PUNCT
cblr-2984	406	1	consider	consider	VERB
cblr-2984	406	2	the	the	DET
cblr-2984	406	3	following	follow	VERB
cblr-2984	406	4	relatively	relatively	ADV
cblr-2984	406	5	simple	simple	ADJ
cblr-2984	406	6	hypothetical	hypothetical	ADJ
cblr-2984	406	7	.	.	PUNCT
cblr-2984	407	1	for	for	ADP
cblr-2984	407	2	the	the	DET
cblr-2984	407	3	past	past	ADJ
cblr-2984	407	4	forty	forty	NUM
cblr-2984	407	5	years	year	NOUN
cblr-2984	407	6	,	,	PUNCT
cblr-2984	407	7	farmer	farmer	NOUN
cblr-2984	407	8	brown	brown	NOUN
cblr-2984	407	9	has	have	AUX
cblr-2984	407	10	operated	operate	VERB
cblr-2984	407	11	a	a	DET
cblr-2984	407	12	local	local	ADJ
cblr-2984	407	13	dairy	dairy	NOUN
cblr-2984	407	14	business	business	NOUN
cblr-2984	407	15	in	in	ADP
cblr-2984	407	16	delaware	delaware	PROPN
cblr-2984	407	17	through	through	ADP
cblr-2984	407	18	his	his	PRON
cblr-2984	407	19	wholly	wholly	ADV
cblr-2984	407	20	owned	own	VERB
cblr-2984	407	21	and	and	CCONJ
cblr-2984	407	22	character	character	NOUN
cblr-2984	407	23	.	.	PUNCT
cblr-2984	408	1	treas	treas	PROPN
cblr-2984	408	2	.	.	PUNCT
cblr-2984	409	1	reg	reg	PROPN
cblr-2984	409	2	.	.	PUNCT
cblr-2984	410	1	§	§	PROPN
cblr-2984	410	2	1.1031(a)-l(b	1.1031(a)-l(b	NUM
cblr-2984	410	3	)	)	PUNCT
cblr-2984	410	4	(	(	PUNCT
cblr-2984	410	5	as	as	SCONJ
cblr-2984	410	6	amended	amend	VERB
cblr-2984	410	7	in	in	ADP
cblr-2984	410	8	2002	2002	NUM
cblr-2984	410	9	)	)	PUNCT
cblr-2984	410	10	.	.	PUNCT
cblr-2984	411	1	as	as	SCONJ
cblr-2984	411	2	the	the	DET
cblr-2984	411	3	following	follow	VERB
cblr-2984	411	4	discussion	discussion	NOUN
cblr-2984	411	5	illustrates	illustrate	VERB
cblr-2984	411	6	,	,	PUNCT
cblr-2984	411	7	the	the	DET
cblr-2984	411	8	continuity	continuity	NOUN
cblr-2984	411	9	of	of	ADP
cblr-2984	411	10	interest	interest	NOUN
cblr-2984	411	11	doctrine	doctrine	NOUN
cblr-2984	411	12	and	and	CCONJ
cblr-2984	411	13	the	the	DET
cblr-2984	411	14	reorganization	reorganization	NOUN
cblr-2984	411	15	provisions	provision	NOUN
cblr-2984	411	16	contain	contain	VERB
cblr-2984	411	17	no	no	DET
cblr-2984	411	18	such	such	ADJ
cblr-2984	411	19	"	"	PUNCT
cblr-2984	411	20	like	like	ADP
cblr-2984	411	21	kind	kind	ADJ
cblr-2984	411	22	"	"	PUNCT
cblr-2984	411	23	requirement	requirement	NOUN
cblr-2984	411	24	.	.	PUNCT
cblr-2984	411	25	'	'	PUNCT
cblr-2984	412	1	indeed	indeed	ADV
cblr-2984	412	2	,	,	PUNCT
cblr-2984	412	3	the	the	DET
cblr-2984	412	4	plain	plain	ADJ
cblr-2984	412	5	english	english	ADJ
cblr-2984	412	6	definition	definition	NOUN
cblr-2984	412	7	of	of	ADP
cblr-2984	412	8	the	the	DET
cblr-2984	412	9	word	word	NOUN
cblr-2984	412	10	"	"	PUNCT
cblr-2984	412	11	continuity	continuity	NOUN
cblr-2984	412	12	"	"	PUNCT
cblr-2984	412	13	is	be	AUX
cblr-2984	412	14	"	"	PUNCT
cblr-2984	412	15	uninterrupted	uninterrupted	ADJ
cblr-2984	412	16	duration	duration	NOUN
cblr-2984	412	17	or	or	CCONJ
cblr-2984	412	18	continuation	continuation	NOUN
cblr-2984	412	19	especially	especially	ADV
cblr-2984	412	20	without	without	ADP
cblr-2984	412	21	essential	essential	ADJ
cblr-2984	412	22	change	change	NOUN
cblr-2984	412	23	.	.	PUNCT
cblr-2984	412	24	"	"	PUNCT
cblr-2984	413	1	merriam	merriam	PROPN
cblr-2984	413	2	-	-	PUNCT
cblr-2984	413	3	webster	webster	PROPN
cblr-2984	413	4	's	's	PART
cblr-2984	413	5	collegiate	collegiate	ADJ
cblr-2984	413	6	dictionary	dictionary	NOUN
cblr-2984	413	7	(	(	PUNCT
cblr-2984	413	8	q1th	q1th	PUNCT
cblr-2984	413	9	ed	ed	NOUN
cblr-2984	413	10	.	.	PROPN
cblr-2984	413	11	2005	2005	NUM
cblr-2984	413	12	)	)	PUNCT
cblr-2984	413	13	.	.	PUNCT
cblr-2984	414	1	7	7	NUM
cblr-2984	415	1	the	the	DET
cblr-2984	415	2	relevant	relevant	ADJ
cblr-2984	415	3	regulations	regulation	NOUN
cblr-2984	415	4	require	require	VERB
cblr-2984	415	5	that	that	SCONJ
cblr-2984	415	6	an	an	DET
cblr-2984	415	7	acquiror	acquiror	NOUN
cblr-2984	415	8	"	"	PUNCT
cblr-2984	415	9	continue	continue	VERB
cblr-2984	415	10	"	"	PUNCT
cblr-2984	415	11	the	the	DET
cblr-2984	415	12	business	business	NOUN
cblr-2984	415	13	of	of	ADP
cblr-2984	415	14	the	the	DET
cblr-2984	415	15	target	target	NOUN
cblr-2984	415	16	.	.	PUNCT
cblr-2984	416	1	treas	treas	PROPN
cblr-2984	416	2	.	.	PUNCT
cblr-2984	417	1	reg	reg	PROPN
cblr-2984	417	2	.	.	PUNCT
cblr-2984	418	1	§	§	PROPN
cblr-2984	418	2	1.368	1.368	NUM
cblr-2984	418	3	-	-	SYM
cblr-2984	418	4	1(d)(i	1(d)(i	NUM
cblr-2984	418	5	)	)	PUNCT
cblr-2984	418	6	(	(	PUNCT
cblr-2984	418	7	as	as	SCONJ
cblr-2984	418	8	amended	amend	VERB
cblr-2984	418	9	in	in	ADP
cblr-2984	418	10	2005	2005	NUM
cblr-2984	418	11	)	)	PUNCT
cblr-2984	418	12	.	.	PUNCT
cblr-2984	419	1	there	there	PRON
cblr-2984	419	2	is	be	VERB
cblr-2984	419	3	no	no	DET
cblr-2984	419	4	requirement	requirement	NOUN
cblr-2984	419	5	(	(	PUNCT
cblr-2984	419	6	bright	bright	ADJ
cblr-2984	419	7	line	line	NOUN
cblr-2984	419	8	or	or	CCONJ
cblr-2984	419	9	implied	imply	VERB
cblr-2984	419	10	)	)	PUNCT
cblr-2984	419	11	that	that	SCONJ
cblr-2984	419	12	the	the	DET
cblr-2984	419	13	acquiror	acquiror	NOUN
cblr-2984	419	14	continue	continue	VERB
cblr-2984	419	15	the	the	DET
cblr-2984	419	16	business	business	NOUN
cblr-2984	419	17	of	of	ADP
cblr-2984	419	18	the	the	DET
cblr-2984	419	19	target	target	NOUN
cblr-2984	419	20	for	for	ADP
cblr-2984	419	21	a	a	DET
cblr-2984	419	22	set	set	VERB
cblr-2984	419	23	amount	amount	NOUN
cblr-2984	419	24	of	of	ADP
cblr-2984	419	25	time	time	NOUN
cblr-2984	419	26	.	.	PUNCT
cblr-2984	419	27	'	'	PUNCT
cblr-2984	420	1	my	my	PRON
cblr-2984	420	2	sincere	sincere	ADJ
cblr-2984	420	3	apologies	apology	NOUN
cblr-2984	420	4	to	to	ADP
cblr-2984	420	5	monty	monty	PROPN
cblr-2984	420	6	python	python	PROPN
cblr-2984	420	7	for	for	ADP
cblr-2984	420	8	subjecting	subject	VERB
cblr-2984	420	9	it	it	PRON
cblr-2984	420	10	to	to	ADP
cblr-2984	420	11	the	the	DET
cblr-2984	420	12	world	world	NOUN
cblr-2984	420	13	of	of	ADP
cblr-2984	420	14	corporate	corporate	ADJ
cblr-2984	420	15	tax	tax	NOUN
cblr-2984	420	16	.	.	PUNCT
cblr-2984	421	1	see	see	VERB
cblr-2984	421	2	monty	monty	PROPN
cblr-2984	421	3	python	python	PROPN
cblr-2984	421	4	,	,	PUNCT
cblr-2984	421	5	and	and	CCONJ
cblr-2984	421	6	now	now	ADV
cblr-2984	421	7	for	for	ADP
cblr-2984	421	8	something	something	PRON
cblr-2984	421	9	completely	completely	ADV
cblr-2984	421	10	different	different	ADJ
cblr-2984	421	11	(	(	PUNCT
cblr-2984	421	12	1971	1971	NUM
cblr-2984	421	13	)	)	PUNCT
cblr-2984	421	14	.	.	PUNCT
cblr-2984	422	1	89	89	NUM
cblr-2984	422	2	block	block	NOUN
cblr-2984	422	3	,	,	PUNCT
cblr-2984	422	4	supra	supra	PROPN
cblr-2984	422	5	note	note	NOUN
cblr-2984	422	6	43	43	NUM
cblr-2984	422	7	.	.	PUNCT
cblr-2984	423	1	col	col	PROPN
cblr-2984	423	2	umbia	umbia	PROPN
cblr-2984	423	3	b	b	PROPN
cblr-2984	423	4	usiness	usiness	PROPN
cblr-2984	423	5	la	la	PROPN
cblr-2984	423	6	w	w	PROPN
cblr-2984	423	7	re	re	PROPN
cblr-2984	423	8	vie	vie	PROPN
cblr-2984	423	9	w	w	PROPN
cblr-2984	424	1	[	[	X
cblr-2984	424	2	vol	vol	NOUN
cblr-2984	424	3	.	.	PUNCT
cblr-2984	424	4	2006	2006	NUM
cblr-2984	424	5	confronting	confront	VERB
cblr-2984	424	6	continuity	continuity	NOUN
cblr-2984	424	7	corporation	corporation	NOUN
cblr-2984	424	8	,	,	PUNCT
cblr-2984	424	9	small	small	PROPN
cblr-2984	424	10	cheesecorp	cheesecorp	PROPN
cblr-2984	424	11	.	.	PUNCT
cblr-2984	425	1	the	the	DET
cblr-2984	425	2	heart	heart	NOUN
cblr-2984	425	3	of	of	ADP
cblr-2984	425	4	his	his	PRON
cblr-2984	425	5	business	business	NOUN
cblr-2984	425	6	activity	activity	NOUN
cblr-2984	425	7	has	have	AUX
cblr-2984	425	8	been	be	AUX
cblr-2984	425	9	delivering	deliver	VERB
cblr-2984	425	10	cheese	cheese	NOUN
cblr-2984	425	11	products	product	NOUN
cblr-2984	425	12	to	to	ADP
cblr-2984	425	13	the	the	DET
cblr-2984	425	14	local	local	ADJ
cblr-2984	425	15	residents	resident	NOUN
cblr-2984	425	16	and	and	CCONJ
cblr-2984	425	17	businesses	business	NOUN
cblr-2984	425	18	of	of	ADP
cblr-2984	425	19	his	his	PRON
cblr-2984	425	20	county	county	NOUN
cblr-2984	425	21	.	.	PUNCT
cblr-2984	426	1	one	one	NUM
cblr-2984	426	2	day	day	NOUN
cblr-2984	426	3	,	,	PUNCT
cblr-2984	426	4	farmer	farmer	NOUN
cblr-2984	426	5	brown	brown	NOUN
cblr-2984	426	6	receives	receive	VERB
cblr-2984	426	7	an	an	DET
cblr-2984	426	8	unsolicited	unsolicited	ADJ
cblr-2984	426	9	takeover	takeover	NOUN
cblr-2984	426	10	offer	offer	NOUN
cblr-2984	426	11	from	from	ADP
cblr-2984	426	12	acme	acme	PROPN
cblr-2984	426	13	purse	purse	PROPN
cblr-2984	426	14	company	company	NOUN
cblr-2984	426	15	,	,	PUNCT
cblr-2984	426	16	a	a	DET
cblr-2984	426	17	large	large	ADJ
cblr-2984	426	18	producer	producer	NOUN
cblr-2984	426	19	of	of	ADP
cblr-2984	426	20	women	woman	NOUN
cblr-2984	426	21	's	's	PART
cblr-2984	426	22	leather	leather	NOUN
cblr-2984	426	23	products	product	NOUN
cblr-2984	426	24	.	.	PUNCT
cblr-2984	427	1	acme	acme	PROPN
cblr-2984	427	2	purse	purse	PROPN
cblr-2984	427	3	company	company	NOUN
cblr-2984	427	4	is	be	AUX
cblr-2984	427	5	very	very	ADV
cblr-2984	427	6	interested	interested	ADJ
cblr-2984	427	7	in	in	ADP
cblr-2984	427	8	acquiring	acquire	VERB
cblr-2984	427	9	farmer	farmer	PROPN
cblr-2984	427	10	brown	brown	PROPN
cblr-2984	427	11	's	's	PART
cblr-2984	427	12	valuable	valuable	ADJ
cblr-2984	427	13	cattle	cattle	NOUN
cblr-2984	427	14	supply	supply	VERB
cblr-2984	427	15	and	and	CCONJ
cblr-2984	427	16	using	use	VERB
cblr-2984	427	17	it	it	PRON
cblr-2984	427	18	,	,	PUNCT
cblr-2984	427	19	not	not	PART
cblr-2984	427	20	for	for	ADP
cblr-2984	427	21	cheese	cheese	NOUN
cblr-2984	427	22	,	,	PUNCT
cblr-2984	427	23	but	but	CCONJ
cblr-2984	427	24	for	for	ADP
cblr-2984	427	25	leather	leather	NOUN
cblr-2984	427	26	purse	purse	NOUN
cblr-2984	427	27	production	production	NOUN
cblr-2984	427	28	.	.	PUNCT
cblr-2984	428	1	the	the	DET
cblr-2984	428	2	acquisition	acquisition	NOUN
cblr-2984	428	3	will	will	AUX
cblr-2984	428	4	be	be	AUX
cblr-2984	428	5	structured	structure	VERB
cblr-2984	428	6	as	as	ADP
cblr-2984	428	7	a	a	DET
cblr-2984	428	8	reorganization	reorganization	NOUN
cblr-2984	428	9	in	in	ADP
cblr-2984	428	10	which	which	PRON
cblr-2984	428	11	acme	acme	NOUN
cblr-2984	428	12	purse	purse	NOUN
cblr-2984	428	13	company	company	NOUN
cblr-2984	428	14	will	will	AUX
cblr-2984	428	15	pay	pay	VERB
cblr-2984	428	16	farmer	farmer	NOUN
cblr-2984	428	17	brown	brown	PROPN
cblr-2984	428	18	merger	merger	NOUN
cblr-2984	428	19	consideration	consideration	NOUN
cblr-2984	428	20	consisting	consist	VERB
cblr-2984	428	21	entirely	entirely	ADV
cblr-2984	428	22	of	of	ADP
cblr-2984	428	23	acme	acme	PROPN
cblr-2984	428	24	purse	purse	PROPN
cblr-2984	428	25	company	company	NOUN
cblr-2984	428	26	stock	stock	NOUN
cblr-2984	428	27	in	in	ADP
cblr-2984	428	28	exchange	exchange	NOUN
cblr-2984	428	29	for	for	ADP
cblr-2984	428	30	his	his	PRON
cblr-2984	428	31	small	small	ADJ
cblr-2984	428	32	cheesecorp	cheesecorp	NOUN
cblr-2984	428	33	stock	stock	NOUN
cblr-2984	428	34	,	,	PUNCT
cblr-2984	428	35	and	and	CCONJ
cblr-2984	428	36	small	small	ADJ
cblr-2984	428	37	cheesecorp	cheesecorp	NOUN
cblr-2984	428	38	will	will	AUX
cblr-2984	428	39	be	be	AUX
cblr-2984	428	40	merged	merge	VERB
cblr-2984	428	41	into	into	ADP
cblr-2984	428	42	acme	acme	PROPN
cblr-2984	428	43	purse	purse	NOUN
cblr-2984	428	44	company.9	company.9	PROPN
cblr-2984	428	45	"	"	PUNCT
cblr-2984	428	46	farmer	farmer	NOUN
cblr-2984	428	47	brown	brown	PROPN
cblr-2984	428	48	accepts	accept	VERB
cblr-2984	428	49	acme	acme	PROPN
cblr-2984	428	50	purse	purse	NOUN
cblr-2984	428	51	company	company	NOUN
cblr-2984	428	52	's	's	PART
cblr-2984	428	53	offer	offer	NOUN
cblr-2984	428	54	and	and	CCONJ
cblr-2984	428	55	the	the	DET
cblr-2984	428	56	transaction	transaction	NOUN
cblr-2984	428	57	closes	close	VERB
cblr-2984	428	58	.	.	PUNCT
cblr-2984	429	1	because	because	SCONJ
cblr-2984	429	2	farmer	farmer	PROPN
cblr-2984	429	3	brown	brown	PROPN
cblr-2984	429	4	exchanges	exchange	NOUN
cblr-2984	429	5	his	his	PRON
cblr-2984	429	6	small	small	ADJ
cblr-2984	429	7	cheesecorp	cheesecorp	NOUN
cblr-2984	429	8	stock	stock	NOUN
cblr-2984	429	9	for	for	ADP
cblr-2984	429	10	merger	merger	NOUN
cblr-2984	429	11	consideration	consideration	NOUN
cblr-2984	429	12	consisting	consist	VERB
cblr-2984	429	13	solely	solely	ADV
cblr-2984	429	14	of	of	ADP
cblr-2984	429	15	acme	acme	PROPN
cblr-2984	429	16	purse	purse	PROPN
cblr-2984	429	17	company	company	NOUN
cblr-2984	429	18	stock	stock	NOUN
cblr-2984	429	19	,	,	PUNCT
cblr-2984	429	20	the	the	DET
cblr-2984	429	21	continuity	continuity	NOUN
cblr-2984	429	22	of	of	ADP
cblr-2984	429	23	interest	interest	NOUN
cblr-2984	429	24	requirement	requirement	NOUN
cblr-2984	429	25	is	be	AUX
cblr-2984	429	26	easily	easily	ADV
cblr-2984	429	27	satisfied.91	satisfied.91	ADV
cblr-2984	429	28	even	even	ADV
cblr-2984	429	29	though	though	SCONJ
cblr-2984	429	30	farmer	farmer	NOUN
cblr-2984	429	31	brown	brown	NOUN
cblr-2984	429	32	owns	own	VERB
cblr-2984	429	33	stock	stock	NOUN
cblr-2984	429	34	in	in	ADP
cblr-2984	429	35	a	a	DET
cblr-2984	429	36	very	very	ADV
cblr-2984	429	37	different	different	ADJ
cblr-2984	429	38	corporation	corporation	NOUN
cblr-2984	429	39	following	follow	VERB
cblr-2984	429	40	the	the	DET
cblr-2984	429	41	merger	merger	NOUN
cblr-2984	429	42	than	than	SCONJ
cblr-2984	429	43	he	he	PRON
cblr-2984	429	44	did	do	VERB
cblr-2984	429	45	before	before	ADP
cblr-2984	429	46	the	the	DET
cblr-2984	429	47	merger	merger	NOUN
cblr-2984	429	48	,	,	PUNCT
cblr-2984	429	49	farmer	farmer	NOUN
cblr-2984	429	50	brown	brown	NOUN
cblr-2984	429	51	is	be	AUX
cblr-2984	429	52	deemed	deem	VERB
cblr-2984	429	53	to	to	PART
cblr-2984	429	54	have	have	AUX
cblr-2984	429	55	"	"	PUNCT
cblr-2984	429	56	continued	continue	VERB
cblr-2984	429	57	"	"	PUNCT
cblr-2984	429	58	his	his	PRON
cblr-2984	429	59	proprietary	proprietary	ADJ
cblr-2984	429	60	interest	interest	NOUN
cblr-2984	429	61	.	.	PUNCT
cblr-2984	430	1	before	before	ADP
cblr-2984	430	2	the	the	DET
cblr-2984	430	3	merger	merger	NOUN
cblr-2984	430	4	,	,	PUNCT
cblr-2984	430	5	small	small	ADJ
cblr-2984	430	6	cheesecorp	cheesecorp	PROPN
cblr-2984	430	7	was	be	AUX
cblr-2984	430	8	the	the	DET
cblr-2984	430	9	embodiment	embodiment	NOUN
cblr-2984	430	10	of	of	ADP
cblr-2984	430	11	farmer	farmer	PROPN
cblr-2984	430	12	brown	brown	PROPN
cblr-2984	430	13	's	's	PART
cblr-2984	430	14	personal	personal	ADJ
cblr-2984	430	15	business	business	NOUN
cblr-2984	430	16	skills	skill	NOUN
cblr-2984	430	17	and	and	CCONJ
cblr-2984	430	18	interests	interest	NOUN
cblr-2984	430	19	-	-	PUNCT
cblr-2984	430	20	cheese	cheese	NOUN
cblr-2984	430	21	production	production	NOUN
cblr-2984	430	22	.	.	PUNCT
cblr-2984	431	1	after	after	ADP
cblr-2984	431	2	the	the	DET
cblr-2984	431	3	merger	merger	NOUN
cblr-2984	431	4	of	of	ADP
cblr-2984	431	5	small	small	ADJ
cblr-2984	431	6	cheesecorp	cheesecorp	PROPN
cblr-2984	431	7	into	into	ADP
cblr-2984	431	8	acme	acme	PROPN
cblr-2984	431	9	purse	purse	PROPN
cblr-2984	431	10	company	company	NOUN
cblr-2984	431	11	,	,	PUNCT
cblr-2984	431	12	farmer	farmer	NOUN
cblr-2984	431	13	brown	brown	PROPN
cblr-2984	431	14	's	's	PART
cblr-2984	431	15	proprietary	proprietary	ADJ
cblr-2984	431	16	interest	interest	NOUN
cblr-2984	431	17	relates	relate	VERB
cblr-2984	431	18	to	to	ADP
cblr-2984	431	19	a	a	DET
cblr-2984	431	20	business	business	NOUN
cblr-2984	431	21	in	in	ADP
cblr-2984	431	22	which	which	PRON
cblr-2984	431	23	he	he	PRON
cblr-2984	431	24	has	have	VERB
cblr-2984	431	25	little	little	ADJ
cblr-2984	431	26	knowledge	knowledge	NOUN
cblr-2984	431	27	or	or	CCONJ
cblr-2984	431	28	interest	interest	NOUN
cblr-2984	431	29	-	-	PUNCT
cblr-2984	431	30	women	woman	NOUN
cblr-2984	431	31	's	's	PART
cblr-2984	431	32	leather	leather	NOUN
cblr-2984	431	33	purse	purse	NOUN
cblr-2984	431	34	production	production	NOUN
cblr-2984	431	35	.	.	PUNCT
cblr-2984	432	1	the	the	DET
cblr-2984	432	2	continuity	continuity	NOUN
cblr-2984	432	3	of	of	ADP
cblr-2984	432	4	business	business	NOUN
cblr-2984	432	5	enterprise	enterprise	NOUN
cblr-2984	432	6	rules	rule	NOUN
cblr-2984	432	7	under	under	ADP
cblr-2984	432	8	current	current	ADJ
cblr-2984	432	9	law	law	NOUN
cblr-2984	432	10	enable	enable	VERB
cblr-2984	432	11	the	the	DET
cblr-2984	432	12	merger	merger	NOUN
cblr-2984	432	13	to	to	PART
cblr-2984	432	14	qualify	qualify	VERB
cblr-2984	432	15	as	as	ADP
cblr-2984	432	16	a	a	DET
cblr-2984	432	17	reorganization	reorganization	NOUN
cblr-2984	432	18	as	as	ADV
cblr-2984	432	19	long	long	ADV
cblr-2984	432	20	as	as	SCONJ
cblr-2984	432	21	acme	acme	PROPN
cblr-2984	432	22	purse	purse	PROPN
cblr-2984	432	23	company	company	NOUN
cblr-2984	432	24	uses	use	VERB
cblr-2984	432	25	substantially	substantially	ADV
cblr-2984	432	26	all	all	PRON
cblr-2984	432	27	of	of	ADP
cblr-2984	432	28	small	small	PROPN
cblr-2984	432	29	cheesecorp	cheesecorp	PROPN
cblr-2984	432	30	's	's	PART
cblr-2984	432	31	assets	asset	NOUN
cblr-2984	432	32	in	in	ADP
cblr-2984	432	33	"	"	PUNCT
cblr-2984	432	34	a	a	DET
cblr-2984	432	35	"	"	PUNCT
cblr-2984	432	36	business.92	business.92	NOUN
cblr-2984	432	37	because	because	SCONJ
cblr-2984	432	38	the	the	DET
cblr-2984	432	39	rules	rule	NOUN
cblr-2984	432	40	do	do	AUX
cblr-2984	432	41	not	not	PART
cblr-2984	432	42	require	require	VERB
cblr-2984	432	43	acme	acme	PROPN
cblr-2984	432	44	purse	purse	NOUN
cblr-2984	432	45	company	company	NOUN
cblr-2984	432	46	's	's	PART
cblr-2984	432	47	business	business	NOUN
cblr-2984	432	48	to	to	PART
cblr-2984	432	49	be	be	AUX
cblr-2984	432	50	similar	similar	ADJ
cblr-2984	432	51	to	to	ADP
cblr-2984	432	52	small	small	PROPN
cblr-2984	432	53	cheesecorp	cheesecorp	PROPN
cblr-2984	432	54	's	's	PART
cblr-2984	432	55	business	business	NOUN
cblr-2984	432	56	,	,	PUNCT
cblr-2984	432	57	the	the	DET
cblr-2984	432	58	corporate	corporate	ADJ
cblr-2984	432	59	identity	identity	NOUN
cblr-2984	432	60	of	of	ADP
cblr-2984	432	61	small	small	ADJ
cblr-2984	432	62	cheesecorp	cheesecorp	PROPN
cblr-2984	432	63	90	90	NUM
cblr-2984	432	64	the	the	DET
cblr-2984	432	65	acme	acme	PROPN
cblr-2984	432	66	purse	purse	NOUN
cblr-2984	432	67	company	company	NOUN
cblr-2984	432	68	/	/	SYM
cblr-2984	432	69	small	small	ADJ
cblr-2984	432	70	cheesecorp	cheesecorp	NOUN
cblr-2984	432	71	merger	merger	NOUN
cblr-2984	432	72	is	be	AUX
cblr-2984	432	73	intended	intend	VERB
cblr-2984	432	74	to	to	PART
cblr-2984	432	75	qualify	qualify	VERB
cblr-2984	432	76	as	as	ADP
cblr-2984	432	77	a	a	DET
cblr-2984	432	78	reorganization	reorganization	NOUN
cblr-2984	432	79	under	under	ADP
cblr-2984	432	80	i.r.c	i.r.c	NOUN
cblr-2984	432	81	.	.	PUNCT
cblr-2984	433	1	§	§	PROPN
cblr-2984	433	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	433	3	)	)	PUNCT
cblr-2984	433	4	(	(	PUNCT
cblr-2984	433	5	2005	2005	NUM
cblr-2984	433	6	)	)	PUNCT
cblr-2984	433	7	.	.	PUNCT
cblr-2984	434	1	91	91	NUM
cblr-2984	434	2	treas	trea	NOUN
cblr-2984	434	3	.	.	PUNCT
cblr-2984	435	1	reg	reg	PROPN
cblr-2984	435	2	.	.	PUNCT
cblr-2984	436	1	§	§	PROPN
cblr-2984	436	2	1.368	1.368	NUM
cblr-2984	436	3	-	-	SYM
cblr-2984	436	4	1(e	1(e	NUM
cblr-2984	436	5	)	)	PUNCT
cblr-2984	436	6	(	(	PUNCT
cblr-2984	436	7	as	as	SCONJ
cblr-2984	436	8	amended	amend	VERB
cblr-2984	436	9	in	in	ADP
cblr-2984	436	10	2005	2005	NUM
cblr-2984	436	11	)	)	PUNCT
cblr-2984	436	12	.	.	PUNCT
cblr-2984	437	1	92	92	NUM
cblr-2984	438	1	i	i	PRON
cblr-2984	438	2	d.	d.	PROPN
cblr-2984	438	3	§	§	PROPN
cblr-2984	438	4	1.368	1.368	NUM
cblr-2984	438	5	-	-	SYM
cblr-2984	438	6	1(d)(i	1(d)(i	NUM
cblr-2984	438	7	)	)	PUNCT
cblr-2984	438	8	.	.	PUNCT
cblr-2984	439	1	no	no	INTJ
cblr-2984	439	2	.	.	NOUN
cblr-2984	440	1	1:1	1:1	NUM
cblr-2984	440	2	]	]	X
cblr-2984	440	3	columbia	columbia	PROPN
cblr-2984	440	4	business	business	PROPN
cblr-2984	440	5	law	law	PROPN
cblr-2984	440	6	review	review	NOUN
cblr-2984	440	7	disappears	disappear	VERB
cblr-2984	440	8	in	in	ADP
cblr-2984	440	9	the	the	DET
cblr-2984	440	10	merger	merger	NOUN
cblr-2984	440	11	.	.	PUNCT
cblr-2984	441	1	farmer	farmer	PROPN
cblr-2984	441	2	brown	brown	PROPN
cblr-2984	441	3	,	,	PUNCT
cblr-2984	441	4	nonetheless	nonetheless	ADV
cblr-2984	441	5	,	,	PUNCT
cblr-2984	441	6	is	be	AUX
cblr-2984	441	7	treated	treat	VERB
cblr-2984	441	8	as	as	ADP
cblr-2984	441	9	"	"	PUNCT
cblr-2984	441	10	continuing	continue	VERB
cblr-2984	441	11	"	"	PUNCT
cblr-2984	441	12	his	his	PRON
cblr-2984	441	13	proprietary	proprietary	ADJ
cblr-2984	441	14	interest	interest	NOUN
cblr-2984	441	15	as	as	SCONJ
cblr-2984	441	16	though	though	SCONJ
cblr-2984	441	17	nothing	nothing	PRON
cblr-2984	441	18	more	more	ADJ
cblr-2984	441	19	than	than	ADP
cblr-2984	441	20	a	a	DET
cblr-2984	441	21	mere	mere	ADJ
cblr-2984	441	22	change	change	NOUN
cblr-2984	441	23	in	in	ADP
cblr-2984	441	24	form	form	NOUN
cblr-2984	441	25	has	have	AUX
cblr-2984	441	26	occurred	occur	VERB
cblr-2984	441	27	.	.	PUNCT
cblr-2984	442	1	this	this	DET
cblr-2984	442	2	characterization	characterization	NOUN
cblr-2984	442	3	is	be	AUX
cblr-2984	442	4	fiction	fiction	NOUN
cblr-2984	442	5	.	.	PUNCT
cblr-2984	443	1	the	the	DET
cblr-2984	443	2	continuity	continuity	NOUN
cblr-2984	443	3	of	of	ADP
cblr-2984	443	4	interest	interest	NOUN
cblr-2984	443	5	and	and	CCONJ
cblr-2984	443	6	continuity	continuity	NOUN
cblr-2984	443	7	of	of	ADP
cblr-2984	443	8	business	business	NOUN
cblr-2984	443	9	enterprise	enterprise	NOUN
cblr-2984	443	10	rules	rule	NOUN
cblr-2984	443	11	under	under	ADP
cblr-2984	443	12	current	current	ADJ
cblr-2984	443	13	law	law	NOUN
cblr-2984	443	14	are	be	AUX
cblr-2984	443	15	linked	link	VERB
cblr-2984	443	16	.	.	PUNCT
cblr-2984	444	1	commentators	commentator	NOUN
cblr-2984	444	2	have	have	AUX
cblr-2984	444	3	criticized	criticize	VERB
cblr-2984	444	4	the	the	DET
cblr-2984	444	5	lax	lax	ADJ
cblr-2984	444	6	nature	nature	NOUN
cblr-2984	444	7	of	of	ADP
cblr-2984	444	8	the	the	DET
cblr-2984	444	9	continuity	continuity	NOUN
cblr-2984	444	10	of	of	ADP
cblr-2984	444	11	business	business	NOUN
cblr-2984	444	12	enterprise	enterprise	NOUN
cblr-2984	444	13	requirement	requirement	NOUN
cblr-2984	444	14	,	,	PUNCT
cblr-2984	444	15	but	but	CCONJ
cblr-2984	444	16	they	they	PRON
cblr-2984	444	17	do	do	AUX
cblr-2984	444	18	not	not	PART
cblr-2984	444	19	identify	identify	VERB
cblr-2984	444	20	the	the	DET
cblr-2984	444	21	link	link	NOUN
cblr-2984	444	22	between	between	ADP
cblr-2984	444	23	those	those	DET
cblr-2984	444	24	rules	rule	NOUN
cblr-2984	444	25	and	and	CCONJ
cblr-2984	444	26	the	the	DET
cblr-2984	444	27	continuity	continuity	NOUN
cblr-2984	444	28	of	of	ADP
cblr-2984	444	29	interest	interest	NOUN
cblr-2984	444	30	requirement.93	requirement.93	NOUN
cblr-2984	444	31	one	one	NUM
cblr-2984	444	32	of	of	ADP
cblr-2984	444	33	the	the	DET
cblr-2984	444	34	reasons	reason	NOUN
cblr-2984	444	35	that	that	PRON
cblr-2984	444	36	the	the	DET
cblr-2984	444	37	continuity	continuity	NOUN
cblr-2984	444	38	of	of	ADP
cblr-2984	444	39	interest	interest	NOUN
cblr-2984	444	40	requirement	requirement	NOUN
cblr-2984	444	41	serves	serve	VERB
cblr-2984	444	42	a	a	DET
cblr-2984	444	43	fictional	fictional	ADJ
cblr-2984	444	44	premise	premise	NOUN
cblr-2984	444	45	is	be	AUX
cblr-2984	444	46	that	that	SCONJ
cblr-2984	444	47	there	there	PRON
cblr-2984	444	48	is	be	VERB
cblr-2984	444	49	no	no	DET
cblr-2984	444	50	clear	clear	ADJ
cblr-2984	444	51	rule	rule	NOUN
cblr-2984	444	52	that	that	SCONJ
cblr-2984	444	53	the	the	DET
cblr-2984	444	54	acquiror	acquiror	NOUN
cblr-2984	444	55	must	must	AUX
cblr-2984	444	56	preserve	preserve	VERB
cblr-2984	444	57	the	the	DET
cblr-2984	444	58	corporate	corporate	ADJ
cblr-2984	444	59	identity	identity	NOUN
cblr-2984	444	60	of	of	ADP
cblr-2984	444	61	the	the	DET
cblr-2984	444	62	target	target	NOUN
cblr-2984	444	63	(	(	PUNCT
cblr-2984	444	64	its	its	PRON
cblr-2984	444	65	historic	historic	ADJ
cblr-2984	444	66	business	business	NOUN
cblr-2984	444	67	)	)	PUNCT
cblr-2984	444	68	following	follow	VERB
cblr-2984	444	69	a	a	DET
cblr-2984	444	70	merger	merger	NOUN
cblr-2984	444	71	in	in	ADP
cblr-2984	444	72	a	a	DET
cblr-2984	444	73	real	real	ADJ
cblr-2984	444	74	and	and	CCONJ
cblr-2984	444	75	meaningful	meaningful	ADJ
cblr-2984	444	76	way	way	NOUN
cblr-2984	444	77	.	.	PUNCT
cblr-2984	445	1	without	without	ADP
cblr-2984	445	2	such	such	DET
cblr-2984	445	3	a	a	DET
cblr-2984	445	4	requirement	requirement	NOUN
cblr-2984	445	5	,	,	PUNCT
cblr-2984	445	6	target	target	VERB
cblr-2984	445	7	shareholders	shareholder	NOUN
cblr-2984	445	8	like	like	ADP
cblr-2984	445	9	farmer	farmer	NOUN
cblr-2984	445	10	brown	brown	PROPN
cblr-2984	445	11	are	be	AUX
cblr-2984	445	12	depicted	depict	VERB
cblr-2984	445	13	as	as	ADP
cblr-2984	445	14	continuing	continue	VERB
cblr-2984	445	15	their	their	PRON
cblr-2984	445	16	proprietary	proprietary	ADJ
cblr-2984	445	17	interests	interest	NOUN
cblr-2984	445	18	irrespective	irrespective	ADV
cblr-2984	445	19	of	of	ADP
cblr-2984	445	20	the	the	DET
cblr-2984	445	21	material	material	NOUN
cblr-2984	445	22	change	change	NOUN
cblr-2984	445	23	that	that	SCONJ
cblr-2984	445	24	those	those	DET
cblr-2984	445	25	interests	interest	NOUN
cblr-2984	445	26	may	may	AUX
cblr-2984	445	27	have	have	AUX
cblr-2984	445	28	undergone	undergo	VERB
cblr-2984	445	29	.	.	PUNCT
cblr-2984	446	1	b.	b.	NOUN
cblr-2984	447	1	disproportionate	disproportionate	ADJ
cblr-2984	447	2	changes	change	NOUN
cblr-2984	447	3	in	in	ADP
cblr-2984	447	4	proportionate	proportionate	ADJ
cblr-2984	447	5	interest	interest	NOUN
cblr-2984	447	6	the	the	DET
cblr-2984	447	7	continuity	continuity	NOUN
cblr-2984	447	8	of	of	ADP
cblr-2984	447	9	interest	interest	NOUN
cblr-2984	447	10	doctrine	doctrine	NOUN
cblr-2984	447	11	does	do	AUX
cblr-2984	447	12	not	not	PART
cblr-2984	447	13	require	require	VERB
cblr-2984	447	14	a	a	DET
cblr-2984	447	15	target	target	NOUN
cblr-2984	447	16	shareholder	shareholder	NOUN
cblr-2984	447	17	to	to	PART
cblr-2984	447	18	continue	continue	VERB
cblr-2984	447	19	to	to	PART
cblr-2984	447	20	own	own	VERB
cblr-2984	447	21	a	a	DET
cblr-2984	447	22	proportionate	proportionate	ADJ
cblr-2984	447	23	interest	interest	NOUN
cblr-2984	447	24	in	in	ADP
cblr-2984	447	25	the	the	DET
cblr-2984	447	26	acquiror	acquiror	NOUN
cblr-2984	447	27	after	after	ADP
cblr-2984	447	28	a	a	DET
cblr-2984	447	29	merger	merger	NOUN
cblr-2984	447	30	that	that	PRON
cblr-2984	447	31	is	be	AUX
cblr-2984	447	32	similar	similar	ADJ
cblr-2984	447	33	to	to	ADP
cblr-2984	447	34	the	the	DET
cblr-2984	447	35	proportionate	proportionate	ADJ
cblr-2984	447	36	interest	interest	NOUN
cblr-2984	447	37	that	that	PRON
cblr-2984	447	38	it	it	PRON
cblr-2984	447	39	owned	own	VERB
cblr-2984	447	40	in	in	ADP
cblr-2984	447	41	the	the	DET
cblr-2984	447	42	target	target	NOUN
cblr-2984	447	43	prior	prior	ADV
cblr-2984	447	44	to	to	ADP
cblr-2984	447	45	the	the	DET
cblr-2984	447	46	merger.94	merger.94	NOUN
cblr-2984	447	47	just	just	ADV
cblr-2984	447	48	as	as	SCONJ
cblr-2984	447	49	the	the	DET
cblr-2984	447	50	size	size	NOUN
cblr-2984	447	51	of	of	ADP
cblr-2984	447	52	an	an	DET
cblr-2984	447	53	acquiror	acquiror	NOUN
cblr-2984	447	54	relative	relative	ADJ
cblr-2984	447	55	to	to	ADP
cblr-2984	447	56	that	that	PRON
cblr-2984	447	57	of	of	ADP
cblr-2984	447	58	a	a	DET
cblr-2984	447	59	target	target	NOUN
cblr-2984	447	60	is	be	AUX
cblr-2984	447	61	irrelevant	irrelevant	ADJ
cblr-2984	447	62	for	for	ADP
cblr-2984	447	63	continuity	continuity	NOUN
cblr-2984	447	64	of	of	ADP
cblr-2984	447	65	interest	interest	NOUN
cblr-2984	447	66	purposes,95	purposes,95	VERB
cblr-2984	447	67	so	so	ADV
cblr-2984	447	68	too	too	ADV
cblr-2984	447	69	is	be	AUX
cblr-2984	447	70	the	the	DET
cblr-2984	447	71	comparison	comparison	NOUN
cblr-2984	447	72	of	of	ADP
cblr-2984	447	73	the	the	DET
cblr-2984	447	74	target	target	NOUN
cblr-2984	447	75	shareholder	shareholder	NOUN
cblr-2984	447	76	's	's	PART
cblr-2984	447	77	proportionate	proportionate	ADJ
cblr-2984	447	78	interest	interest	NOUN
cblr-2984	447	79	in	in	ADP
cblr-2984	447	80	the	the	DET
cblr-2984	447	81	target	target	NOUN
cblr-2984	447	82	with	with	ADP
cblr-2984	447	83	the	the	DET
cblr-2984	447	84	proportionate	proportionate	ADJ
cblr-2984	447	85	93	93	NUM
cblr-2984	447	86	see	see	NOUN
cblr-2984	447	87	block	block	NOUN
cblr-2984	447	88	supra	supra	PROPN
cblr-2984	447	89	note	note	NOUN
cblr-2984	447	90	43	43	NUM
cblr-2984	447	91	.	.	PUNCT
cblr-2984	447	92	'	'	PUNCT
cblr-2984	448	1	the	the	DET
cblr-2984	448	2	relevant	relevant	ADJ
cblr-2984	448	3	treasury	treasury	PROPN
cblr-2984	448	4	regulations	regulation	NOUN
cblr-2984	448	5	state	state	VERB
cblr-2984	448	6	that	that	SCONJ
cblr-2984	448	7	"	"	PUNCT
cblr-2984	448	8	[	[	X
cblr-2984	448	9	a	a	X
cblr-2984	448	10	]	]	X
cblr-2984	448	11	proprietary	proprietary	ADJ
cblr-2984	448	12	interest	interest	NOUN
cblr-2984	448	13	in	in	ADP
cblr-2984	448	14	the	the	DET
cblr-2984	448	15	target	target	NOUN
cblr-2984	448	16	corporation	corporation	NOUN
cblr-2984	448	17	is	be	AUX
cblr-2984	448	18	preserved	preserve	VERB
cblr-2984	448	19	if	if	SCONJ
cblr-2984	448	20	,	,	PUNCT
cblr-2984	448	21	in	in	ADP
cblr-2984	448	22	a	a	DET
cblr-2984	448	23	potential	potential	ADJ
cblr-2984	448	24	reorganization	reorganization	NOUN
cblr-2984	448	25	,	,	PUNCT
cblr-2984	448	26	it	it	PRON
cblr-2984	448	27	is	be	AUX
cblr-2984	448	28	exchanged	exchange	VERB
cblr-2984	448	29	for	for	ADP
cblr-2984	448	30	a	a	DET
cblr-2984	448	31	proprietary	proprietary	ADJ
cblr-2984	448	32	interest	interest	NOUN
cblr-2984	448	33	in	in	ADP
cblr-2984	448	34	the	the	DET
cblr-2984	448	35	issuing	issue	VERB
cblr-2984	448	36	corporation	corporation	NOUN
cblr-2984	448	37	...	...	PUNCT
cblr-2984	448	38	,	,	PUNCT
cblr-2984	448	39	it	it	PRON
cblr-2984	448	40	is	be	AUX
cblr-2984	448	41	exchanged	exchange	VERB
cblr-2984	448	42	by	by	ADP
cblr-2984	448	43	the	the	DET
cblr-2984	448	44	acquiring	acquire	VERB
cblr-2984	448	45	corporation	corporation	NOUN
cblr-2984	448	46	for	for	ADP
cblr-2984	448	47	a	a	DET
cblr-2984	448	48	direct	direct	ADJ
cblr-2984	448	49	interest	interest	NOUN
cblr-2984	448	50	in	in	ADP
cblr-2984	448	51	the	the	DET
cblr-2984	448	52	target	target	NOUN
cblr-2984	448	53	corporation	corporation	NOUN
cblr-2984	448	54	enterprise	enterprise	NOUN
cblr-2984	448	55	,	,	PUNCT
cblr-2984	448	56	or	or	CCONJ
cblr-2984	448	57	it	it	PRON
cblr-2984	448	58	otherwise	otherwise	ADV
cblr-2984	448	59	continues	continue	VERB
cblr-2984	448	60	as	as	ADP
cblr-2984	448	61	a	a	DET
cblr-2984	448	62	proprietary	proprietary	ADJ
cblr-2984	448	63	interest	interest	NOUN
cblr-2984	448	64	in	in	ADP
cblr-2984	448	65	the	the	DET
cblr-2984	448	66	target	target	NOUN
cblr-2984	448	67	corporation	corporation	NOUN
cblr-2984	448	68	.	.	PUNCT
cblr-2984	448	69	"	"	PUNCT
cblr-2984	449	1	treas	treas	PROPN
cblr-2984	449	2	.	.	PUNCT
cblr-2984	450	1	reg	reg	PROPN
cblr-2984	450	2	.	.	PUNCT
cblr-2984	451	1	§	§	PROPN
cblr-2984	451	2	1.368	1.368	NUM
cblr-2984	451	3	-	-	SYM
cblr-2984	451	4	1(e	1(e	NUM
cblr-2984	451	5	)	)	PUNCT
cblr-2984	451	6	(	(	PUNCT
cblr-2984	451	7	as	as	SCONJ
cblr-2984	451	8	amended	amend	VERB
cblr-2984	451	9	in	in	ADP
cblr-2984	451	10	2005	2005	NUM
cblr-2984	451	11	)	)	PUNCT
cblr-2984	451	12	.	.	PUNCT
cblr-2984	452	1	"	"	PUNCT
cblr-2984	452	2	5	5	NUM
cblr-2984	452	3	whether	whether	SCONJ
cblr-2984	452	4	measured	measure	VERB
cblr-2984	452	5	in	in	ADP
cblr-2984	452	6	terms	term	NOUN
cblr-2984	452	7	of	of	ADP
cblr-2984	452	8	the	the	DET
cblr-2984	452	9	acquiror	acquiror	NOUN
cblr-2984	452	10	's	's	PART
cblr-2984	452	11	market	market	NOUN
cblr-2984	452	12	capitalization	capitalization	NOUN
cblr-2984	452	13	,	,	PUNCT
cblr-2984	452	14	net	net	ADJ
cblr-2984	452	15	asset	asset	NOUN
cblr-2984	452	16	value	value	NOUN
cblr-2984	452	17	,	,	PUNCT
cblr-2984	452	18	or	or	CCONJ
cblr-2984	452	19	revenue	revenue	NOUN
cblr-2984	452	20	,	,	PUNCT
cblr-2984	452	21	in	in	ADP
cblr-2984	452	22	the	the	DET
cblr-2984	452	23	world	world	NOUN
cblr-2984	452	24	of	of	ADP
cblr-2984	452	25	continuity	continuity	NOUN
cblr-2984	452	26	of	of	ADP
cblr-2984	452	27	interest	interest	NOUN
cblr-2984	452	28	,	,	PUNCT
cblr-2984	452	29	size	size	NOUN
cblr-2984	452	30	does	do	AUX
cblr-2984	452	31	not	not	PART
cblr-2984	452	32	matter	matter	VERB
cblr-2984	452	33	.	.	PUNCT
cblr-2984	453	1	[	[	X
cblr-2984	453	2	vol	vol	NOUN
cblr-2984	453	3	.	.	PUNCT
cblr-2984	453	4	2006	2006	NUM
cblr-2984	453	5	confronting	confront	VERB
cblr-2984	453	6	continuity	continuity	NOUN
cblr-2984	453	7	interest	interest	NOUN
cblr-2984	453	8	that	that	PRON
cblr-2984	453	9	the	the	DET
cblr-2984	453	10	target	target	NOUN
cblr-2984	453	11	shareholder	shareholder	NOUN
cblr-2984	453	12	will	will	AUX
cblr-2984	453	13	hold	hold	VERB
cblr-2984	453	14	in	in	ADP
cblr-2984	453	15	the	the	DET
cblr-2984	453	16	acquiror.96	acquiror.96	NOUN
cblr-2984	453	17	consequently	consequently	ADV
cblr-2984	453	18	,	,	PUNCT
cblr-2984	453	19	a	a	DET
cblr-2984	453	20	target	target	NOUN
cblr-2984	453	21	shareholder	shareholder	NOUN
cblr-2984	453	22	holding	hold	VERB
cblr-2984	453	23	stock	stock	NOUN
cblr-2984	453	24	representing	represent	VERB
cblr-2984	453	25	a	a	DET
cblr-2984	453	26	large	large	ADJ
cblr-2984	453	27	proportionate	proportionate	ADJ
cblr-2984	453	28	interest	interest	NOUN
cblr-2984	453	29	(	(	PUNCT
cblr-2984	453	30	whether	whether	SCONJ
cblr-2984	453	31	in	in	ADP
cblr-2984	453	32	terms	term	NOUN
cblr-2984	453	33	of	of	ADP
cblr-2984	453	34	voting	vote	VERB
cblr-2984	453	35	power	power	NOUN
cblr-2984	453	36	or	or	CCONJ
cblr-2984	453	37	value	value	NOUN
cblr-2984	453	38	)	)	PUNCT
cblr-2984	453	39	in	in	ADP
cblr-2984	453	40	the	the	DET
cblr-2984	453	41	target	target	NOUN
cblr-2984	453	42	can	can	AUX
cblr-2984	453	43	exchange	exchange	VERB
cblr-2984	453	44	his	his	PRON
cblr-2984	453	45	target	target	NOUN
cblr-2984	453	46	stock	stock	NOUN
cblr-2984	453	47	for	for	ADP
cblr-2984	453	48	acquiror	acquiror	NOUN
cblr-2984	453	49	stock	stock	NOUN
cblr-2984	453	50	that	that	PRON
cblr-2984	453	51	represents	represent	VERB
cblr-2984	453	52	a	a	DET
cblr-2984	453	53	relatively	relatively	ADV
cblr-2984	453	54	insignificant	insignificant	ADJ
cblr-2984	453	55	proportionate	proportionate	ADJ
cblr-2984	453	56	interest	interest	NOUN
cblr-2984	453	57	in	in	ADP
cblr-2984	453	58	the	the	DET
cblr-2984	453	59	acquiror	acquiror	NOUN
cblr-2984	453	60	without	without	ADP
cblr-2984	453	61	violating	violate	VERB
cblr-2984	453	62	the	the	DET
cblr-2984	453	63	continuity	continuity	NOUN
cblr-2984	453	64	of	of	ADP
cblr-2984	453	65	interest	interest	NOUN
cblr-2984	453	66	requirement	requirement	NOUN
cblr-2984	453	67	.	.	PUNCT
cblr-2984	454	1	to	to	PART
cblr-2984	454	2	appreciate	appreciate	VERB
cblr-2984	454	3	this	this	DET
cblr-2984	454	4	surprising	surprising	ADJ
cblr-2984	454	5	allowance	allowance	NOUN
cblr-2984	454	6	,	,	PUNCT
cblr-2984	454	7	consider	consider	VERB
cblr-2984	454	8	the	the	DET
cblr-2984	454	9	following	follow	VERB
cblr-2984	454	10	variation	variation	NOUN
cblr-2984	454	11	on	on	ADP
cblr-2984	454	12	the	the	DET
cblr-2984	454	13	previous	previous	ADJ
cblr-2984	454	14	example	example	NOUN
cblr-2984	454	15	:	:	PUNCT
cblr-2984	454	16	there	there	PRON
cblr-2984	454	17	are	be	VERB
cblr-2984	454	18	1,000	1,000	NUM
cblr-2984	454	19	shares	share	NOUN
cblr-2984	454	20	of	of	ADP
cblr-2984	454	21	small	small	ADJ
cblr-2984	454	22	cheesecorp	cheesecorp	PROPN
cblr-2984	454	23	stock	stock	NOUN
cblr-2984	454	24	outstanding	outstanding	ADJ
cblr-2984	454	25	,	,	PUNCT
cblr-2984	454	26	and	and	CCONJ
cblr-2984	454	27	farmer	farmer	NOUN
cblr-2984	454	28	brown	brown	NOUN
cblr-2984	454	29	owns	own	VERB
cblr-2984	454	30	all	all	DET
cblr-2984	454	31	1,000	1,000	NUM
cblr-2984	454	32	shares	share	NOUN
cblr-2984	454	33	.	.	PUNCT
cblr-2984	455	1	farmer	farmer	PROPN
cblr-2984	455	2	brown	brown	PROPN
cblr-2984	455	3	thus	thus	ADV
cblr-2984	455	4	owns	own	VERB
cblr-2984	455	5	one	one	NUM
cblr-2984	455	6	hundred	hundred	NUM
cblr-2984	455	7	percent	percent	NOUN
cblr-2984	455	8	of	of	ADP
cblr-2984	455	9	the	the	DET
cblr-2984	455	10	stock	stock	NOUN
cblr-2984	455	11	of	of	ADP
cblr-2984	455	12	small	small	PROPN
cblr-2984	455	13	cheesecorp	cheesecorp	PROPN
cblr-2984	455	14	.	.	PROPN
cblr-2984	456	1	big	big	PROPN
cblr-2984	456	2	cheesecorp	cheesecorp	PROPN
cblr-2984	456	3	,	,	PUNCT
cblr-2984	456	4	the	the	DET
cblr-2984	456	5	largest	large	ADJ
cblr-2984	456	6	producer	producer	NOUN
cblr-2984	456	7	and	and	CCONJ
cblr-2984	456	8	distributor	distributor	NOUN
cblr-2984	456	9	of	of	ADP
cblr-2984	456	10	cheese	cheese	NOUN
cblr-2984	456	11	in	in	ADP
cblr-2984	456	12	the	the	DET
cblr-2984	456	13	eastern	eastern	ADJ
cblr-2984	456	14	united	united	PROPN
cblr-2984	456	15	states	states	PROPN
cblr-2984	456	16	,	,	PUNCT
cblr-2984	456	17	offers	offer	VERB
cblr-2984	456	18	to	to	PART
cblr-2984	456	19	acquire	acquire	VERB
cblr-2984	456	20	small	small	ADJ
cblr-2984	456	21	cheesecorp	cheesecorp	PROPN
cblr-2984	456	22	.	.	PUNCT
cblr-2984	457	1	the	the	DET
cblr-2984	457	2	transaction	transaction	NOUN
cblr-2984	457	3	will	will	AUX
cblr-2984	457	4	be	be	AUX
cblr-2984	457	5	structured	structure	VERB
cblr-2984	457	6	as	as	ADP
cblr-2984	457	7	a	a	DET
cblr-2984	457	8	reorganization	reorganization	NOUN
cblr-2984	457	9	in	in	ADP
cblr-2984	457	10	which	which	PRON
cblr-2984	457	11	big	big	ADJ
cblr-2984	457	12	cheesecorp	cheesecorp	PROPN
cblr-2984	457	13	will	will	AUX
cblr-2984	457	14	pay	pay	VERB
cblr-2984	457	15	farmer	farmer	NOUN
cblr-2984	457	16	brown	brown	PROPN
cblr-2984	457	17	1,000	1,000	NUM
cblr-2984	457	18	shares	share	NOUN
cblr-2984	457	19	of	of	ADP
cblr-2984	457	20	big	big	ADJ
cblr-2984	457	21	cheesecorp	cheesecorp	PROPN
cblr-2984	457	22	stock	stock	NOUN
cblr-2984	457	23	(	(	PUNCT
cblr-2984	457	24	worth	worth	ADJ
cblr-2984	457	25	$	$	SYM
cblr-2984	457	26	100,000	100,000	NUM
cblr-2984	457	27	in	in	ADP
cblr-2984	457	28	the	the	DET
cblr-2984	457	29	aggregate	aggregate	NOUN
cblr-2984	457	30	)	)	PUNCT
cblr-2984	457	31	in	in	ADP
cblr-2984	457	32	exchange	exchange	NOUN
cblr-2984	457	33	for	for	ADP
cblr-2984	457	34	farmer	farmer	PROPN
cblr-2984	457	35	brown	brown	PROPN
cblr-2984	457	36	's	's	PART
cblr-2984	457	37	stock	stock	NOUN
cblr-2984	457	38	in	in	ADP
cblr-2984	457	39	small	small	PROPN
cblr-2984	457	40	cheesecorp	cheesecorp	PROPN
cblr-2984	457	41	,	,	PUNCT
cblr-2984	457	42	and	and	CCONJ
cblr-2984	457	43	small	small	ADJ
cblr-2984	457	44	cheesecorp	cheesecorp	NOUN
cblr-2984	457	45	will	will	AUX
cblr-2984	457	46	be	be	AUX
cblr-2984	457	47	merged	merge	VERB
cblr-2984	457	48	into	into	ADP
cblr-2984	457	49	big	big	ADJ
cblr-2984	457	50	cheesecorp.97	cheesecorp.97	NOUN
cblr-2984	457	51	there	there	PRON
cblr-2984	457	52	are	be	VERB
cblr-2984	457	53	approximately	approximately	ADV
cblr-2984	457	54	100,000,000	100,000,000	NUM
cblr-2984	457	55	shares	share	NOUN
cblr-2984	457	56	of	of	ADP
cblr-2984	457	57	big	big	ADJ
cblr-2984	457	58	cheesecorp	cheesecorp	PROPN
cblr-2984	457	59	stock	stock	NOUN
cblr-2984	457	60	outstanding	outstanding	ADJ
cblr-2984	457	61	and	and	CCONJ
cblr-2984	457	62	traded	trade	VERB
cblr-2984	457	63	on	on	ADP
cblr-2984	457	64	the	the	DET
cblr-2984	457	65	new	new	PROPN
cblr-2984	457	66	york	york	PROPN
cblr-2984	457	67	stock	stock	PROPN
cblr-2984	457	68	exchange	exchange	PROPN
cblr-2984	457	69	.	.	PUNCT
cblr-2984	458	1	farmer	farmer	PROPN
cblr-2984	458	2	brown	brown	PROPN
cblr-2984	458	3	accepts	accept	VERB
cblr-2984	458	4	big	big	ADJ
cblr-2984	458	5	cheesecorp	cheesecorp	PROPN
cblr-2984	458	6	's	's	PART
cblr-2984	458	7	proposal	proposal	NOUN
cblr-2984	458	8	.	.	PUNCT
cblr-2984	459	1	again	again	ADV
cblr-2984	459	2	,	,	PUNCT
cblr-2984	459	3	because	because	SCONJ
cblr-2984	459	4	farmer	farmer	NOUN
cblr-2984	459	5	brown	brown	PROPN
cblr-2984	459	6	exchanges	exchange	NOUN
cblr-2984	459	7	his	his	PRON
cblr-2984	459	8	small	small	ADJ
cblr-2984	459	9	cheesecorp	cheesecorp	NOUN
cblr-2984	459	10	stock	stock	NOUN
cblr-2984	459	11	for	for	ADP
cblr-2984	459	12	merger	merger	NOUN
cblr-2984	459	13	consideration	consideration	NOUN
cblr-2984	459	14	consisting	consist	VERB
cblr-2984	459	15	solely	solely	ADV
cblr-2984	459	16	of	of	ADP
cblr-2984	459	17	big	big	ADJ
cblr-2984	459	18	cheesecorp	cheesecorp	NOUN
cblr-2984	459	19	stock	stock	NOUN
cblr-2984	459	20	,	,	PUNCT
cblr-2984	459	21	the	the	DET
cblr-2984	459	22	continuity	continuity	NOUN
cblr-2984	459	23	of	of	ADP
cblr-2984	459	24	interest	interest	NOUN
cblr-2984	459	25	requirement	requirement	NOUN
cblr-2984	459	26	is	be	AUX
cblr-2984	459	27	satisfied.98	satisfied.98	NOUN
cblr-2984	459	28	in	in	ADP
cblr-2984	459	29	this	this	DET
cblr-2984	459	30	transaction	transaction	NOUN
cblr-2984	459	31	,	,	PUNCT
cblr-2984	459	32	farmer	farmer	NOUN
cblr-2984	459	33	brown	brown	PROPN
cblr-2984	459	34	's	's	PART
cblr-2984	459	35	proportionate	proportionate	ADJ
cblr-2984	459	36	interest	interest	NOUN
cblr-2984	459	37	has	have	AUX
cblr-2984	459	38	changed	change	VERB
cblr-2984	459	39	dramatically	dramatically	ADV
cblr-2984	459	40	.	.	PUNCT
cblr-2984	460	1	whereas	whereas	SCONJ
cblr-2984	460	2	farmer	farmer	PROPN
cblr-2984	460	3	brown	brown	PROPN
cblr-2984	460	4	owned	own	VERB
cblr-2984	460	5	100	100	NUM
cblr-2984	460	6	percent	percent	NOUN
cblr-2984	460	7	of	of	ADP
cblr-2984	460	8	small	small	ADJ
cblr-2984	460	9	cheesecorp	cheesecorp	PROPN
cblr-2984	460	10	before	before	ADP
cblr-2984	460	11	the	the	DET
cblr-2984	460	12	merger	merger	NOUN
cblr-2984	460	13	,	,	PUNCT
cblr-2984	460	14	farmer	farmer	NOUN
cblr-2984	460	15	brown	brown	PROPN
cblr-2984	460	16	now	now	ADV
cblr-2984	460	17	owns	own	VERB
cblr-2984	460	18	a	a	DET
cblr-2984	460	19	mere	mere	ADJ
cblr-2984	460	20	.001	.001	NUM
cblr-2984	460	21	percent	percent	NOUN
cblr-2984	460	22	of	of	ADP
cblr-2984	460	23	big	big	ADJ
cblr-2984	460	24	cheesecorp	cheesecorp	PROPN
cblr-2984	460	25	after	after	ADP
cblr-2984	460	26	the	the	DET
cblr-2984	460	27	merger	merger	NOUN
cblr-2984	460	28	.	.	PUNCT
cblr-2984	460	29	'	'	PUNCT
cblr-2984	461	1	table	table	NOUN
cblr-2984	461	2	1	1	NUM
cblr-2984	461	3	below	below	ADV
cblr-2984	461	4	illustrates	illustrate	VERB
cblr-2984	461	5	the	the	DET
cblr-2984	461	6	'	'	PUNCT
cblr-2984	461	7	see	see	NOUN
cblr-2984	461	8	also	also	ADV
cblr-2984	461	9	posin	posin	NOUN
cblr-2984	461	10	,	,	PUNCT
cblr-2984	461	11	supra	supra	PROPN
cblr-2984	461	12	note	note	PROPN
cblr-2984	461	13	11	11	NUM
cblr-2984	461	14	(	(	PUNCT
cblr-2984	461	15	observing	observe	VERB
cblr-2984	461	16	that	that	SCONJ
cblr-2984	461	17	there	there	PRON
cblr-2984	461	18	is	be	VERB
cblr-2984	461	19	no	no	DET
cblr-2984	461	20	requirement	requirement	NOUN
cblr-2984	461	21	regarding	regard	VERB
cblr-2984	461	22	relative	relative	ADJ
cblr-2984	461	23	size	size	NOUN
cblr-2984	461	24	in	in	ADP
cblr-2984	461	25	the	the	DET
cblr-2984	461	26	continuity	continuity	NOUN
cblr-2984	461	27	of	of	ADP
cblr-2984	461	28	interest	interest	NOUN
cblr-2984	461	29	regulations	regulation	NOUN
cblr-2984	461	30	)	)	PUNCT
cblr-2984	461	31	.	.	PUNCT
cblr-2984	462	1	"	"	PUNCT
cblr-2984	463	1	the	the	DET
cblr-2984	463	2	big	big	PROPN
cblr-2984	463	3	cheesecorp	cheesecorp	PROPN
cblr-2984	463	4	/	/	SYM
cblr-2984	463	5	small	small	PROPN
cblr-2984	463	6	cheesecorp	cheesecorp	NOUN
cblr-2984	463	7	merger	merger	NOUN
cblr-2984	463	8	is	be	AUX
cblr-2984	463	9	intended	intend	VERB
cblr-2984	463	10	to	to	PART
cblr-2984	463	11	qualify	qualify	VERB
cblr-2984	463	12	as	as	ADP
cblr-2984	463	13	a	a	DET
cblr-2984	463	14	reorganization	reorganization	NOUN
cblr-2984	463	15	under	under	ADP
cblr-2984	463	16	i.r.c	i.r.c	NOUN
cblr-2984	463	17	.	.	PUNCT
cblr-2984	464	1	§	§	PROPN
cblr-2984	464	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	464	3	)	)	PUNCT
cblr-2984	464	4	(	(	PUNCT
cblr-2984	464	5	2005	2005	NUM
cblr-2984	464	6	)	)	PUNCT
cblr-2984	464	7	.	.	PUNCT
cblr-2984	465	1	treas	treas	PROPN
cblr-2984	465	2	.	.	PUNCT
cblr-2984	466	1	reg	reg	PROPN
cblr-2984	466	2	.	.	PUNCT
cblr-2984	467	1	§	§	PROPN
cblr-2984	467	2	1.368	1.368	NUM
cblr-2984	467	3	-	-	SYM
cblr-2984	467	4	1(e	1(e	NUM
cblr-2984	467	5	)	)	PUNCT
cblr-2984	467	6	(	(	PUNCT
cblr-2984	467	7	as	as	SCONJ
cblr-2984	467	8	amended	amend	VERB
cblr-2984	467	9	in	in	ADP
cblr-2984	467	10	2005	2005	NUM
cblr-2984	467	11	)	)	PUNCT
cblr-2984	467	12	.	.	PUNCT
cblr-2984	468	1	as	as	ADP
cblr-2984	468	2	a	a	DET
cblr-2984	468	3	result	result	NOUN
cblr-2984	468	4	of	of	ADP
cblr-2984	468	5	the	the	DET
cblr-2984	468	6	merger	merger	NOUN
cblr-2984	468	7	,	,	PUNCT
cblr-2984	468	8	farmer	farmer	NOUN
cblr-2984	468	9	brown	brown	PROPN
cblr-2984	468	10	's	's	PART
cblr-2984	468	11	proportionate	proportionate	ADJ
cblr-2984	468	12	interest	interest	NOUN
cblr-2984	468	13	has	have	AUX
cblr-2984	468	14	plummeted	plummet	VERB
cblr-2984	468	15	99.999	99.999	NUM
cblr-2984	468	16	percent	percent	NOUN
cblr-2984	468	17	.	.	PUNCT
cblr-2984	469	1	no	no	INTJ
cblr-2984	469	2	.	.	NOUN
cblr-2984	469	3	1:1	1:1	NUM
cblr-2984	469	4	]	]	PUNCT
cblr-2984	469	5	change	change	NOUN
cblr-2984	469	6	in	in	ADP
cblr-2984	469	7	farmer	farmer	PROPN
cblr-2984	469	8	brown	brown	PROPN
cblr-2984	469	9	's	's	PART
cblr-2984	469	10	proportionate	proportionate	ADJ
cblr-2984	469	11	interest	interest	NOUN
cblr-2984	469	12	following	follow	VERB
cblr-2984	469	13	the	the	DET
cblr-2984	469	14	merger	merger	NOUN
cblr-2984	469	15	:	:	PUNCT
cblr-2984	469	16	table	table	NOUN
cblr-2984	469	17	1	1	NUM
cblr-2984	469	18	.	.	PUNCT
cblr-2984	469	19	farmer	farmer	PROPN
cblr-2984	469	20	brown	brown	PROPN
cblr-2984	469	21	's	's	PART
cblr-2984	469	22	relative	relative	ADJ
cblr-2984	469	23	proportionate	proportionate	ADJ
cblr-2984	469	24	interests	interest	NOUN
cblr-2984	469	25	in	in	ADP
cblr-2984	469	26	small	small	ADJ
cblr-2984	469	27	cheesecorp	cheesecorp	PROPN
cblr-2984	469	28	and	and	CCONJ
cblr-2984	469	29	big	big	PROPN
cblr-2984	469	30	cheesecorp	cheesecorp	PROPN
cblr-2984	469	31	small	small	PROPN
cblr-2984	469	32	cheesecorp	cheesecorp	PROPN
cblr-2984	469	33	big	big	PROPN
cblr-2984	469	34	cheesecorp	cheesecorp	PROPN
cblr-2984	469	35	(	(	PUNCT
cblr-2984	469	36	before	before	ADP
cblr-2984	469	37	merger	merger	NOUN
cblr-2984	469	38	)	)	PUNCT
cblr-2984	469	39	(	(	PUNCT
cblr-2984	469	40	after	after	ADP
cblr-2984	469	41	merger	merger	NOUN
cblr-2984	469	42	)	)	PUNCT
cblr-2984	469	43	shares	share	NOUN
cblr-2984	469	44	owned	own	VERB
cblr-2984	469	45	by	by	ADP
cblr-2984	469	46	farmer	farmer	PROPN
cblr-2984	469	47	brown	brown	PROPN
cblr-2984	469	48	1,000	1,000	NUM
cblr-2984	469	49	1,000	1,000	NUM
cblr-2984	469	50	total	total	ADJ
cblr-2984	469	51	shares	share	NOUN
cblr-2984	469	52	outstanding	outstanding	ADJ
cblr-2984	469	53	1,000	1,000	NUM
cblr-2984	469	54	100,000,000	100,000,000	NUM
cblr-2984	469	55	farmer	farmer	NOUN
cblr-2984	469	56	brown	brown	NOUN
cblr-2984	469	57	's	's	PART
cblr-2984	469	58	proportionate	proportionate	ADJ
cblr-2984	469	59	interest	interest	NOUN
cblr-2984	469	60	100	100	NUM
cblr-2984	469	61	%	%	NOUN
cblr-2984	469	62	.001	.001	NUM
cblr-2984	469	63	%	%	NOUN
cblr-2984	469	64	prior	prior	ADV
cblr-2984	469	65	to	to	ADP
cblr-2984	469	66	the	the	DET
cblr-2984	469	67	merger	merger	NOUN
cblr-2984	469	68	,	,	PUNCT
cblr-2984	469	69	farmer	farmer	NOUN
cblr-2984	469	70	brown	brown	NOUN
cblr-2984	469	71	was	be	AUX
cblr-2984	469	72	completely	completely	ADV
cblr-2984	469	73	in	in	ADP
cblr-2984	469	74	control	control	NOUN
cblr-2984	469	75	of	of	ADP
cblr-2984	469	76	the	the	DET
cblr-2984	469	77	corporate	corporate	ADJ
cblr-2984	469	78	actions	action	NOUN
cblr-2984	469	79	of	of	ADP
cblr-2984	469	80	small	small	PROPN
cblr-2984	469	81	cheesecorp	cheesecorp	PROPN
cblr-2984	469	82	.	.	PUNCT
cblr-2984	470	1	he	he	PRON
cblr-2984	470	2	decided	decide	VERB
cblr-2984	470	3	who	who	PRON
cblr-2984	470	4	would	would	AUX
cblr-2984	470	5	run	run	VERB
cblr-2984	470	6	his	his	PRON
cblr-2984	470	7	cheesemaking	cheesemaking	NOUN
cblr-2984	470	8	equipment	equipment	NOUN
cblr-2984	470	9	and	and	CCONJ
cblr-2984	470	10	maybe	maybe	ADV
cblr-2984	470	11	even	even	ADV
cblr-2984	470	12	how	how	SCONJ
cblr-2984	470	13	long	long	ADV
cblr-2984	470	14	his	his	PRON
cblr-2984	470	15	cheese	cheese	NOUN
cblr-2984	470	16	would	would	AUX
cblr-2984	470	17	hang	hang	VERB
cblr-2984	470	18	or	or	CCONJ
cblr-2984	470	19	at	at	ADP
cblr-2984	470	20	what	what	DET
cblr-2984	470	21	temperature	temperature	NOUN
cblr-2984	470	22	it	it	PRON
cblr-2984	470	23	would	would	AUX
cblr-2984	470	24	be	be	AUX
cblr-2984	470	25	prepared	prepare	VERB
cblr-2984	470	26	.	.	PUNCT
cblr-2984	471	1	however	however	ADV
cblr-2984	471	2	,	,	PUNCT
cblr-2984	471	3	after	after	ADP
cblr-2984	471	4	the	the	DET
cblr-2984	471	5	merger	merger	NOUN
cblr-2984	471	6	,	,	PUNCT
cblr-2984	471	7	farmer	farmer	NOUN
cblr-2984	471	8	brown	brown	NOUN
cblr-2984	471	9	is	be	AUX
cblr-2984	471	10	just	just	ADV
cblr-2984	471	11	another	another	DET
cblr-2984	471	12	minority	minority	NOUN
cblr-2984	471	13	shareholder	shareholder	NOUN
cblr-2984	471	14	,	,	PUNCT
cblr-2984	471	15	owning	own	VERB
cblr-2984	471	16	an	an	DET
cblr-2984	471	17	interest	interest	NOUN
cblr-2984	471	18	representing	represent	VERB
cblr-2984	471	19	one	one	NUM
cblr-2984	471	20	thousandth	thousandth	NOUN
cblr-2984	471	21	of	of	ADP
cblr-2984	471	22	a	a	DET
cblr-2984	471	23	percent	percent	NOUN
cblr-2984	471	24	of	of	ADP
cblr-2984	471	25	big	big	PROPN
cblr-2984	471	26	cheesecorp	cheesecorp	PROPN
cblr-2984	471	27	.	.	PUNCT
cblr-2984	472	1	he	he	PRON
cblr-2984	472	2	can	can	AUX
cblr-2984	472	3	not	not	PART
cblr-2984	472	4	direct	direct	VERB
cblr-2984	472	5	the	the	DET
cblr-2984	472	6	corporate	corporate	ADJ
cblr-2984	472	7	actions	action	NOUN
cblr-2984	472	8	of	of	ADP
cblr-2984	472	9	the	the	DET
cblr-2984	472	10	company	company	NOUN
cblr-2984	472	11	;	;	PUNCT
cblr-2984	472	12	instead	instead	ADV
cblr-2984	472	13	his	his	PRON
cblr-2984	472	14	role	role	NOUN
cblr-2984	472	15	is	be	AUX
cblr-2984	472	16	relegated	relegate	VERB
cblr-2984	472	17	to	to	ADP
cblr-2984	472	18	attending	attend	VERB
cblr-2984	472	19	shareholder	shareholder	NOUN
cblr-2984	472	20	meetings	meeting	NOUN
cblr-2984	472	21	and	and	CCONJ
cblr-2984	472	22	occasionally	occasionally	ADV
cblr-2984	472	23	voting	vote	VERB
cblr-2984	472	24	for	for	ADP
cblr-2984	472	25	directors	director	NOUN
cblr-2984	472	26	of	of	ADP
cblr-2984	472	27	the	the	DET
cblr-2984	472	28	company	company	NOUN
cblr-2984	472	29	in	in	ADP
cblr-2984	472	30	annual	annual	ADJ
cblr-2984	472	31	shareholder	shareholder	NOUN
cblr-2984	472	32	elections	election	NOUN
cblr-2984	472	33	.	.	PUNCT
cblr-2984	473	1	his	his	PRON
cblr-2984	473	2	voting	voting	NOUN
cblr-2984	473	3	power	power	NOUN
cblr-2984	473	4	,	,	PUNCT
cblr-2984	473	5	though	though	ADV
cblr-2984	473	6	,	,	PUNCT
cblr-2984	473	7	represents	represent	VERB
cblr-2984	473	8	only	only	ADV
cblr-2984	473	9	1,000	1,000	NUM
cblr-2984	473	10	out	out	ADP
cblr-2984	473	11	of	of	ADP
cblr-2984	473	12	100,000,000	100,000,000	NUM
cblr-2984	473	13	votes	vote	NOUN
cblr-2984	473	14	.	.	PUNCT
cblr-2984	474	1	0	0	PUNCT
cblr-2984	475	1	once	once	ADV
cblr-2984	475	2	again	again	ADV
cblr-2984	475	3	,	,	PUNCT
cblr-2984	475	4	farmer	farmer	NOUN
cblr-2984	475	5	brown	brown	NOUN
cblr-2984	475	6	has	have	AUX
cblr-2984	475	7	exchanged	exchange	VERB
cblr-2984	475	8	his	his	PRON
cblr-2984	475	9	proprietary	proprietary	ADJ
cblr-2984	475	10	interest	interest	NOUN
cblr-2984	475	11	in	in	ADP
cblr-2984	475	12	small	small	ADJ
cblr-2984	475	13	cheesecorp	cheesecorp	PROPN
cblr-2984	475	14	for	for	ADP
cblr-2984	475	15	stock	stock	NOUN
cblr-2984	475	16	in	in	ADP
cblr-2984	475	17	something	something	PRON
cblr-2984	475	18	completely	completely	ADV
cblr-2984	475	19	different	different	ADJ
cblr-2984	475	20	.	.	PUNCT
cblr-2984	476	1	as	as	ADP
cblr-2984	476	2	a	a	DET
cblr-2984	476	3	result	result	NOUN
cblr-2984	476	4	of	of	ADP
cblr-2984	476	5	the	the	DET
cblr-2984	476	6	merger	merger	NOUN
cblr-2984	476	7	,	,	PUNCT
cblr-2984	476	8	farmer	farmer	NOUN
cblr-2984	476	9	brown	brown	NOUN
cblr-2984	476	10	has	have	AUX
cblr-2984	476	11	experienced	experience	VERB
cblr-2984	476	12	a	a	DET
cblr-2984	476	13	very	very	ADV
cblr-2984	476	14	significant	significant	ADJ
cblr-2984	476	15	change	change	NOUN
cblr-2984	476	16	in	in	ADP
cblr-2984	476	17	his	his	PRON
cblr-2984	476	18	role	role	NOUN
cblr-2984	476	19	as	as	ADP
cblr-2984	476	20	a	a	DET
cblr-2984	476	21	shareholder	shareholder	NOUN
cblr-2984	476	22	,	,	PUNCT
cblr-2984	476	23	as	as	SCONJ
cblr-2984	476	24	he	he	PRON
cblr-2984	476	25	has	have	AUX
cblr-2984	476	26	been	be	AUX
cblr-2984	476	27	transformed	transform	VERB
cblr-2984	476	28	from	from	ADP
cblr-2984	476	29	a	a	DET
cblr-2984	476	30	sole	sole	ADJ
cblr-2984	476	31	shareholder	shareholder	NOUN
cblr-2984	476	32	who	who	PRON
cblr-2984	476	33	controlled	control	VERB
cblr-2984	476	34	nearly	nearly	ADV
cblr-2984	476	35	all	all	PRON
cblr-2984	476	36	corporate	corporate	ADJ
cblr-2984	476	37	decisions	decision	NOUN
cblr-2984	476	38	to	to	ADP
cblr-2984	476	39	one	one	NUM
cblr-2984	476	40	who	who	PRON
cblr-2984	476	41	has	have	VERB
cblr-2984	476	42	an	an	DET
cblr-2984	476	43	almost	almost	ADV
cblr-2984	476	44	infinitesimal	infinitesimal	ADJ
cblr-2984	476	45	role	role	NOUN
cblr-2984	476	46	in	in	ADP
cblr-2984	476	47	corporate	corporate	ADJ
cblr-2984	477	1	'	'	NOUN
cblr-2984	477	2	o	o	NOUN
cblr-2984	478	1	it	it	PRON
cblr-2984	478	2	is	be	AUX
cblr-2984	478	3	likely	likely	ADJ
cblr-2984	478	4	that	that	SCONJ
cblr-2984	478	5	,	,	PUNCT
cblr-2984	478	6	given	give	VERB
cblr-2984	478	7	farmer	farmer	PROPN
cblr-2984	478	8	brown	brown	PROPN
cblr-2984	478	9	's	's	PART
cblr-2984	478	10	relatively	relatively	ADV
cblr-2984	478	11	minuscule	minuscule	ADJ
cblr-2984	478	12	influence	influence	NOUN
cblr-2984	478	13	over	over	ADP
cblr-2984	478	14	the	the	DET
cblr-2984	478	15	corporate	corporate	ADJ
cblr-2984	478	16	affairs	affair	NOUN
cblr-2984	478	17	of	of	ADP
cblr-2984	478	18	big	big	PROPN
cblr-2984	478	19	cheesecorp	cheesecorp	PROPN
cblr-2984	478	20	,	,	PUNCT
cblr-2984	478	21	farmer	farmer	NOUN
cblr-2984	478	22	brown	brown	NOUN
cblr-2984	478	23	may	may	AUX
cblr-2984	478	24	not	not	PART
cblr-2984	478	25	even	even	ADV
cblr-2984	478	26	participate	participate	VERB
cblr-2984	478	27	in	in	ADP
cblr-2984	478	28	routine	routine	ADJ
cblr-2984	478	29	shareholder	shareholder	NOUN
cblr-2984	478	30	meetings	meeting	NOUN
cblr-2984	478	31	.	.	PUNCT
cblr-2984	479	1	see	see	VERB
cblr-2984	479	2	arthur	arthur	PROPN
cblr-2984	479	3	d.	d.	PROPN
cblr-2984	479	4	spratlin	spratlin	PROPN
cblr-2984	479	5	,	,	PUNCT
cblr-2984	479	6	jr	jr	PROPN
cblr-2984	479	7	.	.	PROPN
cblr-2984	479	8	,	,	PUNCT
cblr-2984	479	9	modern	modern	ADJ
cblr-2984	479	10	remedies	remedy	NOUN
cblr-2984	479	11	for	for	ADP
cblr-2984	479	12	oppression	oppression	NOUN
cblr-2984	479	13	in	in	ADP
cblr-2984	479	14	the	the	DET
cblr-2984	479	15	closely	closely	ADV
cblr-2984	479	16	held	hold	VERB
cblr-2984	479	17	corporation	corporation	NOUN
cblr-2984	479	18	,	,	PUNCT
cblr-2984	479	19	60	60	NUM
cblr-2984	479	20	miss	miss	VERB
cblr-2984	479	21	.	.	PUNCT
cblr-2984	480	1	l.j	l.j	NOUN
cblr-2984	480	2	.	.	PROPN
cblr-2984	481	1	405	405	NUM
cblr-2984	481	2	,	,	PUNCT
cblr-2984	481	3	405	405	NUM
cblr-2984	481	4	(	(	PUNCT
cblr-2984	481	5	1990	1990	NUM
cblr-2984	481	6	)	)	PUNCT
cblr-2984	481	7	(	(	PUNCT
cblr-2984	481	8	discussing	discuss	VERB
cblr-2984	481	9	rights	right	NOUN
cblr-2984	481	10	of	of	ADP
cblr-2984	481	11	minority	minority	NOUN
cblr-2984	481	12	shareholders	shareholder	NOUN
cblr-2984	481	13	in	in	ADP
cblr-2984	481	14	a	a	DET
cblr-2984	481	15	publicly	publicly	ADV
cblr-2984	481	16	held	hold	VERB
cblr-2984	481	17	corporation	corporation	NOUN
cblr-2984	481	18	)	)	PUNCT
cblr-2984	481	19	.	.	PUNCT
cblr-2984	482	1	col	col	PROPN
cblr-2984	482	2	umia	umia	PROPN
cblr-2984	482	3	b	b	PROPN
cblr-2984	482	4	usiness	usiness	PROPN
cblr-2984	482	5	la	la	PROPN
cblr-2984	482	6	w	w	PROPN
cblr-2984	482	7	re	re	PROPN
cblr-2984	482	8	vie	vie	PROPN
cblr-2984	482	9	w	w	PROPN
cblr-2984	483	1	[	[	X
cblr-2984	483	2	vol	vol	NOUN
cblr-2984	483	3	.	.	PUNCT
cblr-2984	483	4	2006	2006	NUM
cblr-2984	483	5	decisionmaking	decisionmake	VERB
cblr-2984	483	6	.	.	PUNCT
cblr-2984	484	1	yet	yet	ADV
cblr-2984	484	2	,	,	PUNCT
cblr-2984	484	3	the	the	DET
cblr-2984	484	4	continuity	continuity	NOUN
cblr-2984	484	5	of	of	ADP
cblr-2984	484	6	interest	interest	NOUN
cblr-2984	484	7	doctrine	doctrine	NOUN
cblr-2984	484	8	holds	hold	VERB
cblr-2984	484	9	that	that	SCONJ
cblr-2984	484	10	farmer	farmer	NOUN
cblr-2984	484	11	brown	brown	NOUN
cblr-2984	484	12	has	have	AUX
cblr-2984	484	13	continued	continue	VERB
cblr-2984	484	14	his	his	PRON
cblr-2984	484	15	interest	interest	NOUN
cblr-2984	484	16	,	,	PUNCT
cblr-2984	484	17	experiencing	experience	VERB
cblr-2984	484	18	a	a	DET
cblr-2984	484	19	mere	mere	ADJ
cblr-2984	484	20	"	"	PUNCT
cblr-2984	484	21	readjustment	readjustment	NOUN
cblr-2984	484	22	"	"	PUNCT
cblr-2984	484	23	of	of	ADP
cblr-2984	484	24	his	his	PRON
cblr-2984	484	25	investment	investment	NOUN
cblr-2984	484	26	.	.	PUNCT
cblr-2984	485	1	other	other	ADJ
cblr-2984	485	2	commentators	commentator	NOUN
cblr-2984	485	3	have	have	AUX
cblr-2984	485	4	noted	note	VERB
cblr-2984	485	5	that	that	SCONJ
cblr-2984	485	6	the	the	DET
cblr-2984	485	7	treatment	treatment	NOUN
cblr-2984	485	8	of	of	ADP
cblr-2984	485	9	a	a	DET
cblr-2984	485	10	merger	merger	NOUN
cblr-2984	485	11	of	of	ADP
cblr-2984	485	12	a	a	DET
cblr-2984	485	13	small	small	ADJ
cblr-2984	485	14	private	private	ADJ
cblr-2984	485	15	company	company	NOUN
cblr-2984	485	16	into	into	ADP
cblr-2984	485	17	a	a	DET
cblr-2984	485	18	large	large	ADJ
cblr-2984	485	19	public	public	ADJ
cblr-2984	485	20	company	company	NOUN
cblr-2984	485	21	as	as	ADP
cblr-2984	485	22	a	a	DET
cblr-2984	485	23	reorganization	reorganization	NOUN
cblr-2984	485	24	represents	represent	VERB
cblr-2984	485	25	a	a	DET
cblr-2984	485	26	weakness	weakness	NOUN
cblr-2984	485	27	in	in	ADP
cblr-2984	485	28	the	the	DET
cblr-2984	485	29	continuity	continuity	NOUN
cblr-2984	485	30	of	of	ADP
cblr-2984	485	31	interest	interest	NOUN
cblr-2984	485	32	doctrine	doctrine	NOUN
cblr-2984	485	33	.	.	PUNCT
cblr-2984	486	1	however	however	ADV
cblr-2984	486	2	,	,	PUNCT
cblr-2984	486	3	their	their	PRON
cblr-2984	486	4	analysis	analysis	NOUN
cblr-2984	486	5	tends	tend	VERB
cblr-2984	486	6	to	to	PART
cblr-2984	486	7	focus	focus	VERB
cblr-2984	486	8	on	on	ADP
cblr-2984	486	9	the	the	DET
cblr-2984	486	10	"	"	PUNCT
cblr-2984	486	11	marketable	marketable	ADJ
cblr-2984	486	12	"	"	PUNCT
cblr-2984	486	13	nature	nature	NOUN
cblr-2984	486	14	of	of	ADP
cblr-2984	486	15	the	the	DET
cblr-2984	486	16	stock	stock	NOUN
cblr-2984	486	17	in	in	ADP
cblr-2984	486	18	a	a	DET
cblr-2984	486	19	publicly	publicly	ADV
cblr-2984	486	20	traded	trade	VERB
cblr-2984	486	21	acquiror	acquiror	NOUN
cblr-2984	486	22	that	that	PRON
cblr-2984	486	23	target	target	VERB
cblr-2984	486	24	shareholders	shareholder	NOUN
cblr-2984	486	25	receive	receive	VERB
cblr-2984	486	26	.	.	PUNCT
cblr-2984	486	27	''	''	PUNCT
cblr-2984	487	1	because	because	SCONJ
cblr-2984	487	2	the	the	DET
cblr-2984	487	3	acquiror	acquiror	NOUN
cblr-2984	487	4	stock	stock	NOUN
cblr-2984	487	5	received	receive	VERB
cblr-2984	487	6	in	in	ADP
cblr-2984	487	7	these	these	DET
cblr-2984	487	8	mergers	merger	NOUN
cblr-2984	487	9	is	be	AUX
cblr-2984	487	10	marketable	marketable	ADJ
cblr-2984	487	11	,	,	PUNCT
cblr-2984	487	12	target	target	NOUN
cblr-2984	487	13	shareholders	shareholder	NOUN
cblr-2984	487	14	can	can	AUX
cblr-2984	487	15	quickly	quickly	ADV
cblr-2984	487	16	dispose	dispose	VERB
cblr-2984	487	17	of	of	ADP
cblr-2984	487	18	it	it	PRON
cblr-2984	487	19	for	for	ADP
cblr-2984	487	20	cash.102	cash.102	NOUN
cblr-2984	487	21	commentators	commentator	NOUN
cblr-2984	487	22	contend	contend	VERB
cblr-2984	487	23	that	that	SCONJ
cblr-2984	487	24	the	the	DET
cblr-2984	487	25	liquid	liquid	ADJ
cblr-2984	487	26	nature	nature	NOUN
cblr-2984	487	27	of	of	ADP
cblr-2984	487	28	such	such	ADJ
cblr-2984	487	29	acquiror	acquiror	NOUN
cblr-2984	487	30	stock	stock	NOUN
cblr-2984	487	31	is	be	AUX
cblr-2984	487	32	contrary	contrary	ADJ
cblr-2984	487	33	to	to	ADP
cblr-2984	487	34	the	the	DET
cblr-2984	487	35	concept	concept	NOUN
cblr-2984	487	36	of	of	ADP
cblr-2984	487	37	continuity	continuity	NOUN
cblr-2984	487	38	of	of	ADP
cblr-2984	487	39	interest	interest	NOUN
cblr-2984	487	40	.	.	PUNCT
cblr-2984	488	1	this	this	DET
cblr-2984	488	2	part	part	NOUN
cblr-2984	488	3	has	have	AUX
cblr-2984	488	4	offered	offer	VERB
cblr-2984	488	5	a	a	DET
cblr-2984	488	6	different	different	ADJ
cblr-2984	488	7	argument	argument	NOUN
cblr-2984	488	8	by	by	ADP
cblr-2984	488	9	emphasizing	emphasize	VERB
cblr-2984	488	10	the	the	DET
cblr-2984	488	11	change	change	NOUN
cblr-2984	488	12	in	in	ADP
cblr-2984	488	13	proportionate	proportionate	ADJ
cblr-2984	488	14	interest	interest	NOUN
cblr-2984	488	15	experienced	experience	VERB
cblr-2984	488	16	by	by	ADP
cblr-2984	488	17	the	the	DET
cblr-2984	488	18	target	target	NOUN
cblr-2984	488	19	shareholder	shareholder	NOUN
cblr-2984	488	20	,	,	PUNCT
cblr-2984	488	21	rather	rather	ADV
cblr-2984	488	22	than	than	ADP
cblr-2984	488	23	the	the	DET
cblr-2984	488	24	marketable	marketable	ADJ
cblr-2984	488	25	nature	nature	NOUN
cblr-2984	488	26	of	of	ADP
cblr-2984	488	27	the	the	DET
cblr-2984	488	28	acquiror	acquiror	NOUN
cblr-2984	488	29	stock	stock	NOUN
cblr-2984	488	30	received	receive	VERB
cblr-2984	488	31	.	.	PUNCT
cblr-2984	489	1	that	that	SCONJ
cblr-2984	489	2	a	a	DET
cblr-2984	489	3	public	public	ADJ
cblr-2984	489	4	market	market	NOUN
cblr-2984	489	5	exists	exist	VERB
cblr-2984	489	6	in	in	ADP
cblr-2984	489	7	which	which	PRON
cblr-2984	489	8	a	a	DET
cblr-2984	489	9	former	former	ADJ
cblr-2984	489	10	target	target	NOUN
cblr-2984	489	11	shareholder	shareholder	NOUN
cblr-2984	489	12	can	can	AUX
cblr-2984	489	13	easily	easily	ADV
cblr-2984	489	14	dispose	dispose	VERB
cblr-2984	489	15	of	of	ADP
cblr-2984	489	16	his	his	PRON
cblr-2984	489	17	newly	newly	ADV
cblr-2984	489	18	received	receive	VERB
cblr-2984	489	19	acquiror	acquiror	NOUN
cblr-2984	489	20	stock	stock	NOUN
cblr-2984	489	21	following	follow	VERB
cblr-2984	489	22	a	a	DET
cblr-2984	489	23	merger	merger	NOUN
cblr-2984	489	24	does	do	AUX
cblr-2984	489	25	not	not	PART
cblr-2984	489	26	necessarily	necessarily	ADV
cblr-2984	489	27	mean	mean	VERB
cblr-2984	489	28	that	that	SCONJ
cblr-2984	489	29	the	the	DET
cblr-2984	489	30	target	target	NOUN
cblr-2984	489	31	shareholder	shareholder	NOUN
cblr-2984	489	32	is	be	AUX
cblr-2984	489	33	not	not	PART
cblr-2984	489	34	able	able	ADJ
cblr-2984	489	35	to	to	PART
cblr-2984	489	36	continue	continue	VERB
cblr-2984	489	37	his	his	PRON
cblr-2984	489	38	proprietary	proprietary	ADJ
cblr-2984	489	39	interest	interest	NOUN
cblr-2984	489	40	.	.	PUNCT
cblr-2984	490	1	after	after	ADV
cblr-2984	490	2	all	all	ADV
cblr-2984	490	3	,	,	PUNCT
cblr-2984	490	4	a	a	DET
cblr-2984	490	5	large	large	ADJ
cblr-2984	490	6	privately	privately	ADV
cblr-2984	490	7	held	hold	VERB
cblr-2984	490	8	target	target	NOUN
cblr-2984	490	9	could	could	AUX
cblr-2984	490	10	just	just	ADV
cblr-2984	490	11	as	as	ADV
cblr-2984	490	12	easily	easily	ADV
cblr-2984	490	13	merge	merge	VERB
cblr-2984	490	14	into	into	ADP
cblr-2984	490	15	a	a	DET
cblr-2984	490	16	large	large	ADJ
cblr-2984	490	17	publicly	publicly	ADV
cblr-2984	490	18	held	hold	VERB
cblr-2984	490	19	acquiror	acquiror	NOUN
cblr-2984	490	20	,	,	PUNCT
cblr-2984	490	21	with	with	ADP
cblr-2984	490	22	the	the	DET
cblr-2984	490	23	target	target	NOUN
cblr-2984	490	24	shareholders	shareholder	NOUN
cblr-2984	490	25	receiving	receive	VERB
cblr-2984	490	26	marketable	marketable	ADJ
cblr-2984	490	27	acquiror	acquiror	NOUN
cblr-2984	490	28	stock	stock	NOUN
cblr-2984	490	29	in	in	ADP
cblr-2984	490	30	the	the	DET
cblr-2984	490	31	merger	merger	NOUN
cblr-2984	490	32	.	.	PUNCT
cblr-2984	491	1	the	the	DET
cblr-2984	491	2	more	more	ADV
cblr-2984	491	3	compelling	compelling	ADJ
cblr-2984	491	4	indication	indication	NOUN
cblr-2984	491	5	that	that	SCONJ
cblr-2984	491	6	continuity	continuity	NOUN
cblr-2984	491	7	of	of	ADP
cblr-2984	491	8	interest	interest	NOUN
cblr-2984	491	9	may	may	AUX
cblr-2984	491	10	not	not	PART
cblr-2984	491	11	exist	exist	VERB
cblr-2984	491	12	following	follow	VERB
cblr-2984	491	13	this	this	DET
cblr-2984	491	14	type	type	NOUN
cblr-2984	491	15	of	of	ADP
cblr-2984	491	16	merger	merger	NOUN
cblr-2984	491	17	is	be	AUX
cblr-2984	491	18	that	that	SCONJ
cblr-2984	491	19	a	a	DET
cblr-2984	491	20	former	former	ADJ
cblr-2984	491	21	target	target	NOUN
cblr-2984	491	22	shareholder	shareholder	NOUN
cblr-2984	491	23	's	's	PART
cblr-2984	491	24	basic	basic	ADJ
cblr-2984	491	25	role	role	NOUN
cblr-2984	491	26	within	within	ADP
cblr-2984	491	27	the	the	DET
cblr-2984	491	28	enterprise	enterprise	NOUN
cblr-2984	491	29	and	and	CCONJ
cblr-2984	491	30	stake	stake	NOUN
cblr-2984	491	31	in	in	ADP
cblr-2984	491	32	its	its	PRON
cblr-2984	491	33	value	value	NOUN
cblr-2984	491	34	(	(	PUNCT
cblr-2984	491	35	represented	represent	VERB
cblr-2984	491	36	by	by	ADP
cblr-2984	491	37	proportionate	proportionate	ADJ
cblr-2984	491	38	interest	interest	NOUN
cblr-2984	491	39	)	)	PUNCT
cblr-2984	491	40	may	may	AUX
cblr-2984	491	41	have	have	AUX
cblr-2984	491	42	changed	change	VERB
cblr-2984	491	43	significantly	significantly	ADV
cblr-2984	491	44	as	as	ADP
cblr-2984	491	45	a	a	DET
cblr-2984	491	46	result	result	NOUN
cblr-2984	491	47	of	of	ADP
cblr-2984	491	48	the	the	DET
cblr-2984	491	49	merger.13	merger.13	NOUN
cblr-2984	491	50	101	101	NUM
cblr-2984	491	51	for	for	ADP
cblr-2984	491	52	example	example	NOUN
cblr-2984	491	53	,	,	PUNCT
cblr-2984	491	54	professors	professor	NOUN
cblr-2984	491	55	bittker	bittker	VERB
cblr-2984	491	56	and	and	CCONJ
cblr-2984	491	57	eustice	eustice	NOUN
cblr-2984	491	58	observe	observe	VERB
cblr-2984	491	59	that	that	SCONJ
cblr-2984	491	60	"	"	PUNCT
cblr-2984	491	61	the	the	DET
cblr-2984	491	62	merger	merger	NOUN
cblr-2984	491	63	of	of	ADP
cblr-2984	491	64	an	an	DET
cblr-2984	491	65	independent	independent	ADJ
cblr-2984	491	66	corner	corner	NOUN
cblr-2984	491	67	grocery	grocery	NOUN
cblr-2984	491	68	store	store	NOUN
cblr-2984	491	69	into	into	ADP
cblr-2984	491	70	a	a	DET
cblr-2984	491	71	national	national	ADJ
cblr-2984	491	72	food	food	NOUN
cblr-2984	491	73	chain	chain	NOUN
cblr-2984	491	74	"	"	PUNCT
cblr-2984	491	75	is	be	AUX
cblr-2984	491	76	a	a	DET
cblr-2984	491	77	reorganization	reorganization	NOUN
cblr-2984	491	78	,	,	PUNCT
cblr-2984	491	79	even	even	ADV
cblr-2984	491	80	though	though	SCONJ
cblr-2984	491	81	"	"	PUNCT
cblr-2984	491	82	the	the	DET
cblr-2984	491	83	local	local	ADJ
cblr-2984	491	84	merchant	merchant	NOUN
cblr-2984	491	85	who	who	PRON
cblr-2984	491	86	has	have	AUX
cblr-2984	491	87	exchanged	exchange	VERB
cblr-2984	491	88	his	his	PRON
cblr-2984	491	89	stock	stock	NOUN
cblr-2984	491	90	for	for	ADP
cblr-2984	491	91	the	the	DET
cblr-2984	491	92	marketable	marketable	ADJ
cblr-2984	491	93	stock	stock	NOUN
cblr-2984	491	94	of	of	ADP
cblr-2984	491	95	the	the	DET
cblr-2984	491	96	surviving	survive	VERB
cblr-2984	491	97	corporation	corporation	NOUN
cblr-2984	491	98	may	may	AUX
cblr-2984	491	99	feel	feel	VERB
cblr-2984	491	100	,	,	PUNCT
cblr-2984	491	101	quite	quite	ADV
cblr-2984	491	102	rightly	rightly	ADV
cblr-2984	491	103	,	,	PUNCT
cblr-2984	491	104	that	that	SCONJ
cblr-2984	491	105	he	he	PRON
cblr-2984	491	106	has	have	AUX
cblr-2984	491	107	sold	sell	VERB
cblr-2984	491	108	out	out	ADP
cblr-2984	491	109	.	.	PUNCT
cblr-2984	491	110	"	"	PUNCT
cblr-2984	492	1	bitker	bitker	NOUN
cblr-2984	492	2	&	&	CCONJ
cblr-2984	492	3	eustice	eustice	NOUN
cblr-2984	492	4	,	,	PUNCT
cblr-2984	492	5	supra	supra	PROPN
cblr-2984	492	6	note	note	PROPN
cblr-2984	492	7	4	4	NUM
cblr-2984	492	8	,	,	PUNCT
cblr-2984	492	9	12.01	12.01	NUM
cblr-2984	492	10	.	.	PUNCT
cblr-2984	493	1	see	see	VERB
cblr-2984	493	2	also	also	ADV
cblr-2984	493	3	a.l.i	a.l.i	PROPN
cblr-2984	493	4	.	.	PROPN
cblr-2984	493	5	,	,	PUNCT
cblr-2984	493	6	supra	supra	PROPN
cblr-2984	493	7	note	note	PROPN
cblr-2984	493	8	20	20	NUM
cblr-2984	493	9	,	,	PUNCT
cblr-2984	493	10	at	at	ADP
cblr-2984	493	11	162	162	NUM
cblr-2984	493	12	.	.	PUNCT
cblr-2984	494	1	102	102	NUM
cblr-2984	494	2	see	see	VERB
cblr-2984	494	3	a.l.i	a.l.i	PROPN
cblr-2984	494	4	.	.	PROPN
cblr-2984	494	5	,	,	PUNCT
cblr-2984	494	6	supra	supra	PROPN
cblr-2984	494	7	note	note	PROPN
cblr-2984	494	8	20	20	NUM
cblr-2984	494	9	,	,	PUNCT
cblr-2984	494	10	at	at	ADP
cblr-2984	494	11	162	162	NUM
cblr-2984	494	12	.	.	PUNCT
cblr-2984	494	13	"	"	PUNCT
cblr-2984	495	1	a	a	DET
cblr-2984	495	2	likely	likely	ADJ
cblr-2984	495	3	rebuttal	rebuttal	NOUN
cblr-2984	495	4	to	to	ADP
cblr-2984	495	5	the	the	DET
cblr-2984	495	6	arguments	argument	NOUN
cblr-2984	495	7	presented	present	VERB
cblr-2984	495	8	above	above	ADV
cblr-2984	495	9	is	be	AUX
cblr-2984	495	10	that	that	SCONJ
cblr-2984	495	11	they	they	PRON
cblr-2984	495	12	place	place	VERB
cblr-2984	495	13	too	too	ADV
cblr-2984	495	14	much	much	ADJ
cblr-2984	495	15	weight	weight	NOUN
cblr-2984	495	16	on	on	ADP
cblr-2984	495	17	the	the	DET
cblr-2984	495	18	change	change	NOUN
cblr-2984	495	19	in	in	ADP
cblr-2984	495	20	the	the	DET
cblr-2984	495	21	nature	nature	NOUN
cblr-2984	495	22	of	of	ADP
cblr-2984	495	23	farmer	farmer	PROPN
cblr-2984	495	24	brown	brown	PROPN
cblr-2984	495	25	's	's	PART
cblr-2984	495	26	confronting	confront	VERB
cblr-2984	495	27	continuityno	continuityno	NOUN
cblr-2984	495	28	.	.	PUNCT
cblr-2984	496	1	1:11	1:11	NUM
cblr-2984	496	2	columbia	columbia	PROPN
cblr-2984	496	3	business	business	NOUN
cblr-2984	496	4	law	law	PROPN
cblr-2984	496	5	review	review	VERB
cblr-2984	496	6	c.	c.	NOUN
cblr-2984	496	7	the	the	DET
cblr-2984	496	8	escrow	escrow	NOUN
cblr-2984	496	9	rules	rule	NOUN
cblr-2984	496	10	in	in	ADP
cblr-2984	496	11	certain	certain	ADJ
cblr-2984	496	12	circumstances	circumstance	NOUN
cblr-2984	496	13	,	,	PUNCT
cblr-2984	496	14	target	target	VERB
cblr-2984	496	15	shareholders	shareholder	NOUN
cblr-2984	496	16	may	may	AUX
cblr-2984	496	17	receive	receive	VERB
cblr-2984	496	18	little	little	ADJ
cblr-2984	496	19	or	or	CCONJ
cblr-2984	496	20	even	even	ADV
cblr-2984	496	21	no	no	DET
cblr-2984	496	22	acquiror	acquiror	NOUN
cblr-2984	496	23	stock	stock	NOUN
cblr-2984	496	24	in	in	ADP
cblr-2984	496	25	a	a	DET
cblr-2984	496	26	transaction	transaction	NOUN
cblr-2984	496	27	that	that	PRON
cblr-2984	496	28	technically	technically	ADV
cblr-2984	496	29	satisfies	satisfy	VERB
cblr-2984	496	30	the	the	DET
cblr-2984	496	31	continuity	continuity	NOUN
cblr-2984	496	32	of	of	ADP
cblr-2984	496	33	interest	interest	NOUN
cblr-2984	496	34	requirement	requirement	NOUN
cblr-2984	496	35	.	.	PUNCT
cblr-2984	497	1	a	a	DET
cblr-2984	497	2	merger	merger	NOUN
cblr-2984	497	3	agreement	agreement	NOUN
cblr-2984	497	4	may	may	AUX
cblr-2984	497	5	contemplate	contemplate	VERB
cblr-2984	497	6	merger	merger	NOUN
cblr-2984	497	7	consideration	consideration	NOUN
cblr-2984	497	8	that	that	PRON
cblr-2984	497	9	consists	consist	VERB
cblr-2984	497	10	of	of	ADP
cblr-2984	497	11	at	at	ADP
cblr-2984	497	12	least	least	ADJ
cblr-2984	497	13	some	some	PRON
cblr-2984	497	14	acquiror	acquiror	NOUN
cblr-2984	497	15	stock	stock	NOUN
cblr-2984	497	16	,	,	PUNCT
cblr-2984	497	17	but	but	CCONJ
cblr-2984	497	18	it	it	PRON
cblr-2984	497	19	may	may	AUX
cblr-2984	497	20	also	also	ADV
cblr-2984	497	21	require	require	VERB
cblr-2984	497	22	that	that	SCONJ
cblr-2984	497	23	a	a	DET
cblr-2984	497	24	portion	portion	NOUN
cblr-2984	497	25	of	of	ADP
cblr-2984	497	26	that	that	DET
cblr-2984	497	27	consideration	consideration	NOUN
cblr-2984	497	28	be	be	AUX
cblr-2984	497	29	placed	place	VERB
cblr-2984	497	30	in	in	ADP
cblr-2984	497	31	an	an	DET
cblr-2984	497	32	escrow	escrow	NOUN
cblr-2984	497	33	account	account	NOUN
cblr-2984	497	34	to	to	PART
cblr-2984	497	35	secure	secure	VERB
cblr-2984	497	36	a	a	DET
cblr-2984	497	37	target	target	NOUN
cblr-2984	497	38	's	's	PART
cblr-2984	497	39	customary	customary	ADJ
cblr-2984	497	40	pre	pre	ADJ
cblr-2984	497	41	-	-	ADJ
cblr-2984	497	42	closing	closing	ADJ
cblr-2984	497	43	covenants	covenant	NOUN
cblr-2984	497	44	or	or	CCONJ
cblr-2984	497	45	representations	representation	NOUN
cblr-2984	497	46	and	and	CCONJ
cblr-2984	497	47	warranties	warranty	NOUN
cblr-2984	497	48	.	.	PUNCT
cblr-2984	498	1	"	"	PUNCT
cblr-2984	498	2	'	'	PUNCT
cblr-2984	498	3	a	a	DET
cblr-2984	498	4	target	target	NOUN
cblr-2984	498	5	may	may	AUX
cblr-2984	498	6	make	make	VERB
cblr-2984	498	7	certain	certain	ADJ
cblr-2984	498	8	representations	representation	NOUN
cblr-2984	498	9	and	and	CCONJ
cblr-2984	498	10	warranties	warranty	NOUN
cblr-2984	498	11	regarding	regard	VERB
cblr-2984	498	12	its	its	PRON
cblr-2984	498	13	business	business	NOUN
cblr-2984	498	14	to	to	ADP
cblr-2984	498	15	an	an	DET
cblr-2984	498	16	acquiror	acquiror	NOUN
cblr-2984	498	17	through	through	ADP
cblr-2984	498	18	a	a	DET
cblr-2984	498	19	provision	provision	NOUN
cblr-2984	498	20	in	in	ADP
cblr-2984	498	21	the	the	DET
cblr-2984	498	22	merger	merger	NOUN
cblr-2984	498	23	agreement.105	agreement.105	ADP
cblr-2984	498	24	the	the	DET
cblr-2984	498	25	merger	merger	NOUN
cblr-2984	498	26	agreement	agreement	NOUN
cblr-2984	498	27	could	could	AUX
cblr-2984	498	28	provide	provide	VERB
cblr-2984	498	29	that	that	SCONJ
cblr-2984	498	30	,	,	PUNCT
cblr-2984	498	31	after	after	ADP
cblr-2984	498	32	the	the	DET
cblr-2984	498	33	merger	merger	NOUN
cblr-2984	498	34	,	,	PUNCT
cblr-2984	498	35	the	the	DET
cblr-2984	498	36	acquiror	acquiror	NOUN
cblr-2984	498	37	will	will	AUX
cblr-2984	498	38	be	be	AUX
cblr-2984	498	39	entitled	entitle	VERB
cblr-2984	498	40	to	to	PART
cblr-2984	498	41	be	be	AUX
cblr-2984	498	42	indemnified	indemnify	VERB
cblr-2984	498	43	by	by	ADP
cblr-2984	498	44	the	the	DET
cblr-2984	498	45	former	former	ADJ
cblr-2984	498	46	shareholders	shareholder	NOUN
cblr-2984	498	47	of	of	ADP
cblr-2984	498	48	the	the	DET
cblr-2984	498	49	target	target	NOUN
cblr-2984	498	50	for	for	ADP
cblr-2984	498	51	damages	damage	NOUN
cblr-2984	498	52	resulting	result	VERB
cblr-2984	498	53	from	from	ADP
cblr-2984	498	54	any	any	DET
cblr-2984	498	55	breaches	breach	NOUN
cblr-2984	498	56	of	of	ADP
cblr-2984	498	57	these	these	DET
cblr-2984	498	58	representations	representation	NOUN
cblr-2984	498	59	.	.	PUNCT
cblr-2984	499	1	under	under	ADP
cblr-2984	499	2	rules	rule	NOUN
cblr-2984	499	3	that	that	SCONJ
cblr-2984	499	4	the	the	DET
cblr-2984	499	5	treasury	treasury	NOUN
cblr-2984	499	6	has	have	AUX
cblr-2984	499	7	recently	recently	ADV
cblr-2984	499	8	enacted	enact	VERB
cblr-2984	499	9	,	,	PUNCT
cblr-2984	499	10	acquiror	acquiror	NOUN
cblr-2984	499	11	stock	stock	NOUN
cblr-2984	499	12	placed	place	VERB
cblr-2984	499	13	in	in	ADP
cblr-2984	499	14	escrow	escrow	NOUN
cblr-2984	499	15	still	still	ADV
cblr-2984	499	16	counts	count	VERB
cblr-2984	499	17	toward	toward	ADP
cblr-2984	499	18	satisfying	satisfy	VERB
cblr-2984	499	19	the	the	DET
cblr-2984	499	20	continuity	continuity	NOUN
cblr-2984	499	21	of	of	ADP
cblr-2984	499	22	interest	interest	NOUN
cblr-2984	499	23	requirement	requirement	NOUN
cblr-2984	499	24	,	,	PUNCT
cblr-2984	499	25	even	even	ADV
cblr-2984	499	26	though	though	SCONJ
cblr-2984	499	27	target	target	NOUN
cblr-2984	499	28	shareholders	shareholder	NOUN
cblr-2984	499	29	may	may	AUX
cblr-2984	499	30	never	never	ADV
cblr-2984	499	31	receive	receive	VERB
cblr-2984	499	32	it.06	it.06	ADJ
cblr-2984	499	33	many	many	ADJ
cblr-2984	499	34	members	member	NOUN
cblr-2984	499	35	of	of	ADP
cblr-2984	499	36	the	the	DET
cblr-2984	499	37	tax	tax	NOUN
cblr-2984	499	38	community	community	NOUN
cblr-2984	499	39	have	have	AUX
cblr-2984	499	40	praised	praise	VERB
cblr-2984	499	41	the	the	DET
cblr-2984	499	42	new	new	ADJ
cblr-2984	499	43	escrow	escrow	NOUN
cblr-2984	499	44	rules	rule	NOUN
cblr-2984	499	45	as	as	ADP
cblr-2984	499	46	helpful	helpful	ADJ
cblr-2984	499	47	to	to	ADP
cblr-2984	499	48	taxpayers	taxpayer	NOUN
cblr-2984	499	49	engaging	engage	VERB
cblr-2984	499	50	in	in	ADP
cblr-2984	499	51	realworld	realworld	PROPN
cblr-2984	499	52	transactions	transaction	NOUN
cblr-2984	499	53	where	where	SCONJ
cblr-2984	499	54	such	such	ADJ
cblr-2984	499	55	escrow	escrow	NOUN
cblr-2984	499	56	mechanisms	mechanism	NOUN
cblr-2984	499	57	are	be	AUX
cblr-2984	499	58	proprietary	proprietary	ADJ
cblr-2984	499	59	interest	interest	NOUN
cblr-2984	499	60	.	.	PUNCT
cblr-2984	500	1	what	what	PRON
cblr-2984	500	2	if	if	SCONJ
cblr-2984	500	3	farmer	farmer	PROPN
cblr-2984	500	4	brown	brown	NOUN
cblr-2984	500	5	did	do	AUX
cblr-2984	500	6	not	not	PART
cblr-2984	500	7	exchange	exchange	VERB
cblr-2984	500	8	his	his	PRON
cblr-2984	500	9	small	small	ADJ
cblr-2984	500	10	cheesecorp	cheesecorp	NOUN
cblr-2984	500	11	stock	stock	NOUN
cblr-2984	500	12	for	for	ADP
cblr-2984	500	13	big	big	PROPN
cblr-2984	500	14	cheesecorp	cheesecorp	PROPN
cblr-2984	500	15	stock	stock	NOUN
cblr-2984	500	16	,	,	PUNCT
cblr-2984	500	17	but	but	CCONJ
cblr-2984	500	18	instead	instead	ADV
cblr-2984	500	19	took	take	VERB
cblr-2984	500	20	small	small	ADJ
cblr-2984	500	21	cheesecorp	cheesecorp	NOUN
cblr-2984	500	22	public	public	NOUN
cblr-2984	500	23	through	through	ADP
cblr-2984	500	24	an	an	DET
cblr-2984	500	25	initial	initial	ADJ
cblr-2984	500	26	public	public	ADJ
cblr-2984	500	27	offering	offering	NOUN
cblr-2984	500	28	?	?	PUNCT
cblr-2984	501	1	because	because	SCONJ
cblr-2984	501	2	farmer	farmer	PROPN
cblr-2984	501	3	brown	brown	PROPN
cblr-2984	501	4	's	's	PART
cblr-2984	501	5	retained	retain	VERB
cblr-2984	501	6	interest	interest	NOUN
cblr-2984	501	7	in	in	ADP
cblr-2984	501	8	small	small	ADJ
cblr-2984	501	9	cheesecorp	cheesecorp	PROPN
cblr-2984	501	10	would	would	AUX
cblr-2984	501	11	likely	likely	ADV
cblr-2984	501	12	become	become	VERB
cblr-2984	501	13	more	more	ADV
cblr-2984	501	14	diluted	diluted	ADJ
cblr-2984	501	15	and	and	CCONJ
cblr-2984	501	16	liquid	liquid	ADJ
cblr-2984	501	17	,	,	PUNCT
cblr-2984	501	18	would	would	AUX
cblr-2984	501	19	we	we	PRON
cblr-2984	501	20	argue	argue	VERB
cblr-2984	501	21	that	that	SCONJ
cblr-2984	501	22	farmer	farmer	NOUN
cblr-2984	501	23	brown	brown	NOUN
cblr-2984	501	24	has	have	AUX
cblr-2984	501	25	experienced	experience	VERB
cblr-2984	501	26	a	a	DET
cblr-2984	501	27	realization	realization	NOUN
cblr-2984	501	28	event	event	NOUN
cblr-2984	501	29	as	as	ADP
cblr-2984	501	30	a	a	DET
cblr-2984	501	31	result	result	NOUN
cblr-2984	501	32	of	of	ADP
cblr-2984	501	33	a	a	DET
cblr-2984	501	34	change	change	NOUN
cblr-2984	501	35	to	to	ADP
cblr-2984	501	36	the	the	DET
cblr-2984	501	37	nature	nature	NOUN
cblr-2984	501	38	of	of	ADP
cblr-2984	501	39	his	his	PRON
cblr-2984	501	40	investment	investment	NOUN
cblr-2984	501	41	?	?	PUNCT
cblr-2984	502	1	the	the	DET
cblr-2984	502	2	key	key	ADJ
cblr-2984	502	3	difference	difference	NOUN
cblr-2984	502	4	between	between	ADP
cblr-2984	502	5	that	that	DET
cblr-2984	502	6	hypothetical	hypothetical	ADJ
cblr-2984	502	7	and	and	CCONJ
cblr-2984	502	8	a	a	DET
cblr-2984	502	9	merger	merger	NOUN
cblr-2984	502	10	qualifying	qualify	VERB
cblr-2984	502	11	as	as	ADP
cblr-2984	502	12	a	a	DET
cblr-2984	502	13	reorganization	reorganization	NOUN
cblr-2984	502	14	is	be	AUX
cblr-2984	502	15	that	that	SCONJ
cblr-2984	502	16	in	in	ADP
cblr-2984	502	17	the	the	DET
cblr-2984	502	18	merger	merger	NOUN
cblr-2984	502	19	,	,	PUNCT
cblr-2984	502	20	farmer	farmer	NOUN
cblr-2984	502	21	brown	brown	NOUN
cblr-2984	502	22	actually	actually	ADV
cblr-2984	502	23	exchanges	exchange	VERB
cblr-2984	502	24	his	his	PRON
cblr-2984	502	25	small	small	ADJ
cblr-2984	502	26	cheesecorp	cheesecorp	NOUN
cblr-2984	502	27	stock	stock	NOUN
cblr-2984	502	28	for	for	ADP
cblr-2984	502	29	something	something	PRON
cblr-2984	502	30	completely	completely	ADV
cblr-2984	502	31	different	different	ADJ
cblr-2984	502	32	-	-	PUNCT
cblr-2984	502	33	big	big	ADJ
cblr-2984	502	34	cheesecorp	cheesecorp	NOUN
cblr-2984	502	35	stock	stock	NOUN
cblr-2984	502	36	.	.	PUNCT
cblr-2984	503	1	"	"	PUNCT
cblr-2984	503	2	04	04	NUM
cblr-2984	503	3	for	for	ADP
cblr-2984	503	4	a	a	DET
cblr-2984	503	5	thorough	thorough	ADJ
cblr-2984	503	6	explanation	explanation	NOUN
cblr-2984	503	7	of	of	ADP
cblr-2984	503	8	such	such	ADJ
cblr-2984	503	9	escrow	escrow	NOUN
cblr-2984	503	10	agreements	agreement	NOUN
cblr-2984	503	11	,	,	PUNCT
cblr-2984	503	12	see	see	VERB
cblr-2984	503	13	elliott	elliott	PROPN
cblr-2984	503	14	v.	v.	PROPN
cblr-2984	503	15	stein	stein	PROPN
cblr-2984	503	16	,	,	PUNCT
cblr-2984	503	17	negotiating	negotiate	VERB
cblr-2984	503	18	the	the	DET
cblr-2984	503	19	purchase	purchase	NOUN
cblr-2984	503	20	agreement	agreement	NOUN
cblr-2984	503	21	for	for	ADP
cblr-2984	503	22	a	a	DET
cblr-2984	503	23	closely	closely	ADV
cblr-2984	503	24	held	hold	VERB
cblr-2984	503	25	business	business	NOUN
cblr-2984	503	26	,	,	PUNCT
cblr-2984	503	27	sk065	sk065	PROPN
cblr-2984	503	28	a.l.i.-a.b.a	a.l.i.-a.b.a	NOUN
cblr-2984	503	29	.	.	PUNCT
cblr-2984	504	1	441	441	NUM
cblr-2984	504	2	(	(	PUNCT
cblr-2984	504	3	2005	2005	NUM
cblr-2984	504	4	)	)	PUNCT
cblr-2984	504	5	.	.	PUNCT
cblr-2984	505	1	10	10	NUM
cblr-2984	505	2	"	"	PUNCT
cblr-2984	505	3	representations	representation	NOUN
cblr-2984	505	4	in	in	ADP
cblr-2984	505	5	a	a	DET
cblr-2984	505	6	merger	merger	NOUN
cblr-2984	505	7	agreement	agreement	NOUN
cblr-2984	505	8	may	may	AUX
cblr-2984	505	9	address	address	VERB
cblr-2984	505	10	tax	tax	NOUN
cblr-2984	505	11	,	,	PUNCT
cblr-2984	505	12	corporate	corporate	ADJ
cblr-2984	505	13	,	,	PUNCT
cblr-2984	505	14	environmental	environmental	ADJ
cblr-2984	505	15	,	,	PUNCT
cblr-2984	505	16	litigation	litigation	NOUN
cblr-2984	505	17	,	,	PUNCT
cblr-2984	505	18	and	and	CCONJ
cblr-2984	505	19	other	other	ADJ
cblr-2984	505	20	potential	potential	ADJ
cblr-2984	505	21	areas	area	NOUN
cblr-2984	505	22	of	of	ADP
cblr-2984	505	23	liability	liability	NOUN
cblr-2984	505	24	exposure	exposure	NOUN
cblr-2984	505	25	for	for	ADP
cblr-2984	505	26	an	an	DET
cblr-2984	505	27	acquiror	acquiror	NOUN
cblr-2984	505	28	.	.	PUNCT
cblr-2984	506	1	"	"	PUNCT
cblr-2984	506	2	0	0	NUM
cblr-2984	506	3	treas	trea	NOUN
cblr-2984	506	4	.	.	PUNCT
cblr-2984	507	1	reg	reg	PROPN
cblr-2984	507	2	.	.	PUNCT
cblr-2984	508	1	§	§	PROPN
cblr-2984	508	2	1.368	1.368	NUM
cblr-2984	508	3	-	-	SYM
cblr-2984	508	4	1(e)(2)(iii)(d	1(e)(2)(iii)(d	NUM
cblr-2984	508	5	)	)	PUNCT
cblr-2984	508	6	(	(	PUNCT
cblr-2984	508	7	as	as	SCONJ
cblr-2984	508	8	amended	amend	VERB
cblr-2984	508	9	in	in	ADP
cblr-2984	508	10	2005	2005	NUM
cblr-2984	508	11	)	)	PUNCT
cblr-2984	508	12	.	.	PUNCT
cblr-2984	509	1	see	see	VERB
cblr-2984	509	2	ginsburg	ginsburg	PROPN
cblr-2984	509	3	&	&	CCONJ
cblr-2984	509	4	levin	levin	PROPN
cblr-2984	509	5	,	,	PUNCT
cblr-2984	509	6	supra	supra	PROPN
cblr-2984	509	7	note	note	PROPN
cblr-2984	509	8	4	4	NUM
cblr-2984	509	9	,	,	PUNCT
cblr-2984	509	10	610.2	610.2	NUM
cblr-2984	509	11	.	.	PUNCT
cblr-2984	510	1	[	[	X
cblr-2984	510	2	vol	vol	NOUN
cblr-2984	510	3	.	.	PUNCT
cblr-2984	510	4	2006	2006	NUM
cblr-2984	510	5	commonplace.0	commonplace.0	PROPN
cblr-2984	510	6	7	7	NUM
cblr-2984	510	7	few	few	ADJ
cblr-2984	510	8	,	,	PUNCT
cblr-2984	510	9	however	however	ADV
cblr-2984	510	10	,	,	PUNCT
cblr-2984	510	11	have	have	AUX
cblr-2984	510	12	commented	comment	VERB
cblr-2984	510	13	on	on	ADP
cblr-2984	510	14	the	the	DET
cblr-2984	510	15	escrow	escrow	NOUN
cblr-2984	510	16	rules	rule	NOUN
cblr-2984	510	17	'	'	PART
cblr-2984	510	18	contribution	contribution	NOUN
cblr-2984	510	19	to	to	ADP
cblr-2984	510	20	the	the	DET
cblr-2984	510	21	illusory	illusory	ADJ
cblr-2984	510	22	nature	nature	NOUN
cblr-2984	510	23	of	of	ADP
cblr-2984	510	24	continuity	continuity	NOUN
cblr-2984	510	25	of	of	ADP
cblr-2984	510	26	interest	interest	NOUN
cblr-2984	510	27	.	.	PUNCT
cblr-2984	511	1	if	if	SCONJ
cblr-2984	511	2	the	the	DET
cblr-2984	511	3	merger	merger	NOUN
cblr-2984	511	4	consideration	consideration	NOUN
cblr-2984	511	5	that	that	PRON
cblr-2984	511	6	is	be	AUX
cblr-2984	511	7	earmarked	earmark	VERB
cblr-2984	511	8	for	for	ADP
cblr-2984	511	9	an	an	DET
cblr-2984	511	10	escrow	escrow	ADJ
cblr-2984	511	11	account	account	NOUN
cblr-2984	511	12	in	in	ADP
cblr-2984	511	13	a	a	DET
cblr-2984	511	14	part	part	NOUN
cblr-2984	511	15	-	-	PUNCT
cblr-2984	511	16	cash	cash	NOUN
cblr-2984	511	17	,	,	PUNCT
cblr-2984	511	18	part	part	ADJ
cblr-2984	511	19	-	-	PUNCT
cblr-2984	511	20	stock	stock	NOUN
cblr-2984	511	21	merger	merger	NOUN
cblr-2984	511	22	is	be	AUX
cblr-2984	511	23	some	some	PRON
cblr-2984	511	24	or	or	CCONJ
cblr-2984	511	25	all	all	PRON
cblr-2984	511	26	of	of	ADP
cblr-2984	511	27	the	the	DET
cblr-2984	511	28	acquiror	acquiror	NOUN
cblr-2984	511	29	stock	stock	NOUN
cblr-2984	511	30	,	,	PUNCT
cblr-2984	511	31	then	then	ADV
cblr-2984	511	32	target	target	VERB
cblr-2984	511	33	shareholders	shareholder	NOUN
cblr-2984	511	34	may	may	AUX
cblr-2984	511	35	not	not	PART
cblr-2984	511	36	receive	receive	VERB
cblr-2984	511	37	this	this	DET
cblr-2984	511	38	stock	stock	NOUN
cblr-2984	511	39	at	at	ADV
cblr-2984	511	40	all	all	ADV
cblr-2984	511	41	.	.	PUNCT
cblr-2984	512	1	rather	rather	ADV
cblr-2984	512	2	,	,	PUNCT
cblr-2984	512	3	that	that	PRON
cblr-2984	512	4	escrowed	escrowe	VERB
cblr-2984	512	5	stock	stock	NOUN
cblr-2984	512	6	may	may	AUX
cblr-2984	512	7	remain	remain	VERB
cblr-2984	512	8	in	in	ADP
cblr-2984	512	9	the	the	DET
cblr-2984	512	10	escrow	escrow	NOUN
cblr-2984	512	11	account	account	NOUN
cblr-2984	512	12	indefinitely	indefinitely	ADV
cblr-2984	512	13	(	(	PUNCT
cblr-2984	512	14	or	or	CCONJ
cblr-2984	512	15	at	at	ADP
cblr-2984	512	16	least	least	ADJ
cblr-2984	512	17	for	for	ADP
cblr-2984	512	18	a	a	DET
cblr-2984	512	19	very	very	ADV
cblr-2984	512	20	long	long	ADJ
cblr-2984	512	21	period	period	NOUN
cblr-2984	512	22	of	of	ADP
cblr-2984	512	23	time).0	time).0	NOUN
cblr-2984	512	24	for	for	ADP
cblr-2984	512	25	example	example	NOUN
cblr-2984	512	26	,	,	PUNCT
cblr-2984	512	27	returning	return	VERB
cblr-2984	512	28	to	to	ADP
cblr-2984	512	29	big	big	PROPN
cblr-2984	512	30	cheesecorp	cheesecorp	PROPN
cblr-2984	512	31	's	's	PART
cblr-2984	512	32	merger	merger	NOUN
cblr-2984	512	33	with	with	ADP
cblr-2984	512	34	small	small	PROPN
cblr-2984	512	35	cheesecorp	cheesecorp	PROPN
cblr-2984	512	36	,	,	PUNCT
cblr-2984	512	37	assume	assume	VERB
cblr-2984	512	38	that	that	SCONJ
cblr-2984	512	39	instead	instead	ADV
cblr-2984	512	40	of	of	ADP
cblr-2984	512	41	paying	pay	VERB
cblr-2984	512	42	farmer	farmer	NOUN
cblr-2984	512	43	brown	brown	ADJ
cblr-2984	512	44	merger	merger	NOUN
cblr-2984	512	45	consideration	consideration	NOUN
cblr-2984	512	46	consisting	consist	VERB
cblr-2984	512	47	entirely	entirely	ADV
cblr-2984	512	48	of	of	ADP
cblr-2984	512	49	big	big	ADJ
cblr-2984	512	50	cheesecorp	cheesecorp	NOUN
cblr-2984	512	51	stock	stock	NOUN
cblr-2984	512	52	,	,	PUNCT
cblr-2984	512	53	the	the	DET
cblr-2984	512	54	parties	party	NOUN
cblr-2984	512	55	agree	agree	VERB
cblr-2984	512	56	that	that	SCONJ
cblr-2984	512	57	big	big	PROPN
cblr-2984	512	58	cheesecorp	cheesecorp	PROPN
cblr-2984	512	59	will	will	AUX
cblr-2984	512	60	pay	pay	VERB
cblr-2984	512	61	farmer	farmer	NOUN
cblr-2984	512	62	brown	brown	PROPN
cblr-2984	512	63	400	400	NUM
cblr-2984	512	64	shares	share	NOUN
cblr-2984	512	65	of	of	ADP
cblr-2984	512	66	big	big	ADJ
cblr-2984	512	67	cheesecorp	cheesecorp	PROPN
cblr-2984	512	68	stock	stock	NOUN
cblr-2984	512	69	(	(	PUNCT
cblr-2984	512	70	worth	worth	ADJ
cblr-2984	512	71	$	$	SYM
cblr-2984	512	72	40,000	40,000	NUM
cblr-2984	512	73	in	in	ADP
cblr-2984	512	74	the	the	DET
cblr-2984	512	75	aggregate	aggregate	NOUN
cblr-2984	512	76	)	)	PUNCT
cblr-2984	512	77	and	and	CCONJ
cblr-2984	512	78	$	$	SYM
cblr-2984	512	79	60,000	60,000	NUM
cblr-2984	512	80	cash	cash	NOUN
cblr-2984	512	81	.	.	PUNCT
cblr-2984	513	1	the	the	DET
cblr-2984	513	2	aggregate	aggregate	ADJ
cblr-2984	513	3	merger	merger	NOUN
cblr-2984	513	4	consideration	consideration	NOUN
cblr-2984	513	5	on	on	ADP
cblr-2984	513	6	its	its	PRON
cblr-2984	513	7	face	face	NOUN
cblr-2984	513	8	satisfies	satisfy	VERB
cblr-2984	513	9	the	the	DET
cblr-2984	513	10	continuity	continuity	NOUN
cblr-2984	513	11	of	of	ADP
cblr-2984	513	12	interest	interest	NOUN
cblr-2984	513	13	requirement	requirement	NOUN
cblr-2984	513	14	because	because	SCONJ
cblr-2984	513	15	forty	forty	NUM
cblr-2984	513	16	percent	percent	NOUN
cblr-2984	513	17	of	of	ADP
cblr-2984	513	18	it	it	PRON
cblr-2984	513	19	is	be	AUX
cblr-2984	513	20	acquiror	acquiror	NOUN
cblr-2984	513	21	stock	stock	NOUN
cblr-2984	513	22	.	.	PUNCT
cblr-2984	514	1	the	the	DET
cblr-2984	514	2	parties	party	NOUN
cblr-2984	514	3	agree	agree	VERB
cblr-2984	514	4	that	that	SCONJ
cblr-2984	514	5	an	an	DET
cblr-2984	514	6	escrow	escrow	NOUN
cblr-2984	514	7	account	account	NOUN
cblr-2984	514	8	will	will	AUX
cblr-2984	514	9	be	be	AUX
cblr-2984	514	10	created	create	VERB
cblr-2984	514	11	and	and	CCONJ
cblr-2984	514	12	that	that	SCONJ
cblr-2984	514	13	a	a	DET
cblr-2984	514	14	portion	portion	NOUN
cblr-2984	514	15	of	of	ADP
cblr-2984	514	16	the	the	DET
cblr-2984	514	17	merger	merger	NOUN
cblr-2984	514	18	consideration	consideration	NOUN
cblr-2984	514	19	will	will	AUX
cblr-2984	514	20	be	be	AUX
cblr-2984	514	21	placed	place	VERB
cblr-2984	514	22	in	in	ADP
cblr-2984	514	23	this	this	DET
cblr-2984	514	24	escrow	escrow	NOUN
cblr-2984	514	25	account	account	NOUN
cblr-2984	514	26	.	.	PUNCT
cblr-2984	515	1	if	if	SCONJ
cblr-2984	515	2	big	big	ADJ
cblr-2984	515	3	cheesecorp	cheesecorp	PROPN
cblr-2984	515	4	suffers	suffer	VERB
cblr-2984	515	5	damages	damage	NOUN
cblr-2984	515	6	after	after	ADP
cblr-2984	515	7	the	the	DET
cblr-2984	515	8	merger	merger	NOUN
cblr-2984	515	9	because	because	SCONJ
cblr-2984	515	10	some	some	PRON
cblr-2984	515	11	of	of	ADP
cblr-2984	515	12	farmer	farmer	PROPN
cblr-2984	515	13	brown	brown	PROPN
cblr-2984	515	14	's	's	PART
cblr-2984	515	15	representations	representation	NOUN
cblr-2984	515	16	in	in	ADP
cblr-2984	515	17	the	the	DET
cblr-2984	515	18	merger	merger	NOUN
cblr-2984	515	19	agreement	agreement	NOUN
cblr-2984	515	20	are	be	AUX
cblr-2984	515	21	breached	breach	VERB
cblr-2984	515	22	,	,	PUNCT
cblr-2984	515	23	then	then	ADV
cblr-2984	515	24	big	big	PROPN
cblr-2984	515	25	cheesecorp	cheesecorp	PROPN
cblr-2984	515	26	will	will	AUX
cblr-2984	515	27	be	be	AUX
cblr-2984	515	28	indemnified	indemnify	VERB
cblr-2984	515	29	solely	solely	ADV
cblr-2984	515	30	with	with	ADP
cblr-2984	515	31	funds	fund	NOUN
cblr-2984	515	32	from	from	ADP
cblr-2984	515	33	the	the	DET
cblr-2984	515	34	escrow	escrow	NOUN
cblr-2984	515	35	account.109	account.109	VERB
cblr-2984	515	36	the	the	DET
cblr-2984	515	37	merger	merger	NOUN
cblr-2984	515	38	agreement	agreement	NOUN
cblr-2984	515	39	also	also	ADV
cblr-2984	515	40	provides	provide	VERB
cblr-2984	515	41	that	that	SCONJ
cblr-2984	515	42	farmer	farmer	NOUN
cblr-2984	515	43	brown	brown	NOUN
cblr-2984	515	44	will	will	AUX
cblr-2984	515	45	not	not	PART
cblr-2984	515	46	be	be	AUX
cblr-2984	515	47	entitled	entitle	VERB
cblr-2984	515	48	to	to	PART
cblr-2984	515	49	vote	vote	VERB
cblr-2984	515	50	any	any	PRON
cblr-2984	515	51	of	of	ADP
cblr-2984	515	52	the	the	DET
cblr-2984	515	53	big	big	PROPN
cblr-2984	515	54	cheesecorp	cheesecorp	PROPN
cblr-2984	515	55	stock	stock	NOUN
cblr-2984	515	56	held	hold	VERB
cblr-2984	515	57	in	in	ADP
cblr-2984	515	58	the	the	DET
cblr-2984	515	59	escrow	escrow	NOUN
cblr-2984	515	60	account	account	NOUN
cblr-2984	515	61	.	.	PUNCT
cblr-2984	516	1	nor	nor	CCONJ
cblr-2984	516	2	will	will	AUX
cblr-2984	516	3	any	any	PRON
cblr-2984	516	4	of	of	ADP
cblr-2984	516	5	this	this	DET
cblr-2984	516	6	stock	stock	NOUN
cblr-2984	516	7	accumulate	accumulate	NOUN
cblr-2984	516	8	dividends	dividend	NOUN
cblr-2984	516	9	.	.	PUNCT
cblr-2984	517	1	the	the	DET
cblr-2984	517	2	parties	party	NOUN
cblr-2984	517	3	agree	agree	VERB
cblr-2984	517	4	that	that	SCONJ
cblr-2984	517	5	big	big	ADJ
cblr-2984	517	6	cheesecorp	cheesecorp	PROPN
cblr-2984	517	7	will	will	AUX
cblr-2984	517	8	be	be	AUX
cblr-2984	517	9	entitled	entitle	VERB
cblr-2984	517	10	to	to	ADP
cblr-2984	517	11	maximum	maximum	ADJ
cblr-2984	517	12	indemnification	indemnification	NOUN
cblr-2984	517	13	of	of	ADP
cblr-2984	517	14	$	$	SYM
cblr-2984	517	15	30,000	30,000	NUM
cblr-2984	517	16	from	from	ADP
cblr-2984	517	17	the	the	DET
cblr-2984	517	18	107	107	NUM
cblr-2984	517	19	the	the	DET
cblr-2984	517	20	new	new	ADJ
cblr-2984	517	21	regulation	regulation	NOUN
cblr-2984	517	22	is	be	AUX
cblr-2984	517	23	particularly	particularly	ADV
cblr-2984	517	24	helpful	helpful	ADJ
cblr-2984	517	25	in	in	SCONJ
cblr-2984	517	26	that	that	SCONJ
cblr-2984	517	27	it	it	PRON
cblr-2984	517	28	does	do	AUX
cblr-2984	517	29	not	not	PART
cblr-2984	517	30	contain	contain	VERB
cblr-2984	517	31	many	many	ADJ
cblr-2984	517	32	of	of	ADP
cblr-2984	517	33	the	the	DET
cblr-2984	517	34	requirements	requirement	NOUN
cblr-2984	517	35	that	that	SCONJ
cblr-2984	517	36	the	the	DET
cblr-2984	517	37	irs	irs	PROPN
cblr-2984	517	38	previously	previously	ADV
cblr-2984	517	39	imposed	impose	VERB
cblr-2984	517	40	when	when	SCONJ
cblr-2984	517	41	issuing	issue	VERB
cblr-2984	517	42	private	private	ADJ
cblr-2984	517	43	letter	letter	NOUN
cblr-2984	517	44	rulings	ruling	NOUN
cblr-2984	517	45	where	where	SCONJ
cblr-2984	517	46	stock	stock	NOUN
cblr-2984	517	47	of	of	ADP
cblr-2984	517	48	an	an	DET
cblr-2984	517	49	acquiror	acquiror	NOUN
cblr-2984	517	50	in	in	ADP
cblr-2984	517	51	a	a	DET
cblr-2984	517	52	reorganization	reorganization	NOUN
cblr-2984	517	53	was	be	AUX
cblr-2984	517	54	deposited	deposit	VERB
cblr-2984	517	55	into	into	ADP
cblr-2984	517	56	an	an	DET
cblr-2984	517	57	escrow	escrow	NOUN
cblr-2984	517	58	account	account	NOUN
cblr-2984	517	59	.	.	PUNCT
cblr-2984	518	1	see	see	VERB
cblr-2984	518	2	rev	rev	PROPN
cblr-2984	518	3	.	.	PROPN
cblr-2984	518	4	proc	proc	PROPN
cblr-2984	518	5	.	.	PROPN
cblr-2984	519	1	8442	8442	NUM
cblr-2984	519	2	,	,	PUNCT
cblr-2984	519	3	1984	1984	NUM
cblr-2984	519	4	-	-	SYM
cblr-2984	519	5	1	1	NUM
cblr-2984	519	6	c.b	c.b	PROPN
cblr-2984	519	7	.	.	PROPN
cblr-2984	519	8	521	521	NUM
cblr-2984	519	9	.	.	PUNCT
cblr-2984	519	10	'	'	PUNCT
cblr-2984	520	1	o	o	X
cblr-2984	520	2	treas	treas	PROPN
cblr-2984	520	3	.	.	PUNCT
cblr-2984	521	1	reg	reg	PROPN
cblr-2984	521	2	.	.	PUNCT
cblr-2984	522	1	§	§	PROPN
cblr-2984	522	2	1.368	1.368	NUM
cblr-2984	522	3	-	-	SYM
cblr-2984	522	4	1(e)(2)(iii)(d	1(e)(2)(iii)(d	NUM
cblr-2984	522	5	)	)	PUNCT
cblr-2984	522	6	(	(	PUNCT
cblr-2984	522	7	as	as	SCONJ
cblr-2984	522	8	amended	amend	VERB
cblr-2984	522	9	in	in	ADP
cblr-2984	522	10	2005	2005	NUM
cblr-2984	522	11	)	)	PUNCT
cblr-2984	522	12	.	.	PUNCT
cblr-2984	523	1	'	'	PUNCT
cblr-2984	523	2	o	o	INTJ
cblr-2984	523	3	this	this	DET
cblr-2984	523	4	mechanism	mechanism	NOUN
cblr-2984	523	5	may	may	AUX
cblr-2984	523	6	be	be	AUX
cblr-2984	523	7	especially	especially	ADV
cblr-2984	523	8	attractive	attractive	ADJ
cblr-2984	523	9	to	to	ADP
cblr-2984	523	10	farmer	farmer	NOUN
cblr-2984	523	11	brown	brown	NOUN
cblr-2984	523	12	if	if	SCONJ
cblr-2984	523	13	he	he	PRON
cblr-2984	523	14	knows	know	VERB
cblr-2984	523	15	of	of	ADP
cblr-2984	523	16	any	any	DET
cblr-2984	523	17	significant	significant	ADJ
cblr-2984	523	18	potential	potential	ADJ
cblr-2984	523	19	liability	liability	NOUN
cblr-2984	523	20	that	that	PRON
cblr-2984	523	21	may	may	AUX
cblr-2984	523	22	result	result	VERB
cblr-2984	523	23	from	from	ADP
cblr-2984	523	24	a	a	DET
cblr-2984	523	25	breach	breach	NOUN
cblr-2984	523	26	of	of	ADP
cblr-2984	523	27	his	his	PRON
cblr-2984	523	28	representations	representation	NOUN
cblr-2984	523	29	because	because	SCONJ
cblr-2984	523	30	it	it	PRON
cblr-2984	523	31	caps	cap	VERB
cblr-2984	523	32	the	the	DET
cblr-2984	523	33	total	total	ADJ
cblr-2984	523	34	amount	amount	NOUN
cblr-2984	523	35	of	of	ADP
cblr-2984	523	36	farmer	farmer	NOUN
cblr-2984	523	37	brown	brown	PROPN
cblr-2984	523	38	's	's	PART
cblr-2984	523	39	possible	possible	ADJ
cblr-2984	523	40	indemnification	indemnification	NOUN
cblr-2984	523	41	at	at	ADP
cblr-2984	523	42	the	the	DET
cblr-2984	523	43	value	value	NOUN
cblr-2984	523	44	of	of	ADP
cblr-2984	523	45	the	the	DET
cblr-2984	523	46	acquiror	acquiror	NOUN
cblr-2984	523	47	stock	stock	NOUN
cblr-2984	523	48	deposited	deposit	VERB
cblr-2984	523	49	into	into	ADP
cblr-2984	523	50	the	the	DET
cblr-2984	523	51	escrow	escrow	NOUN
cblr-2984	523	52	account	account	NOUN
cblr-2984	523	53	.	.	PUNCT
cblr-2984	524	1	no	no	INTJ
cblr-2984	524	2	.	.	NOUN
cblr-2984	525	1	1:1	1:1	NUM
cblr-2984	525	2	]	]	X
cblr-2984	525	3	confronting	confront	VERB
cblr-2984	525	4	continuity	continuity	NOUN
cblr-2984	525	5	escrow	escrow	NOUN
cblr-2984	525	6	account	account	NOUN
cblr-2984	525	7	,	,	PUNCT
cblr-2984	525	8	so	so	ADV
cblr-2984	525	9	300	300	NUM
cblr-2984	525	10	shares	share	NOUN
cblr-2984	525	11	of	of	ADP
cblr-2984	525	12	the	the	DET
cblr-2984	525	13	bigcheesecorp	bigcheesecorp	PROPN
cblr-2984	525	14	stock	stock	NOUN
cblr-2984	525	15	(	(	PUNCT
cblr-2984	525	16	worth	worth	ADJ
cblr-2984	525	17	$	$	SYM
cblr-2984	525	18	30,000	30,000	NUM
cblr-2984	525	19	)	)	PUNCT
cblr-2984	525	20	to	to	PART
cblr-2984	525	21	which	which	PRON
cblr-2984	525	22	farmer	farmer	NOUN
cblr-2984	525	23	brown	brown	NOUN
cblr-2984	525	24	is	be	AUX
cblr-2984	525	25	entitled	entitle	VERB
cblr-2984	525	26	will	will	AUX
cblr-2984	525	27	be	be	AUX
cblr-2984	525	28	deposited	deposit	VERB
cblr-2984	525	29	into	into	ADP
cblr-2984	525	30	the	the	DET
cblr-2984	525	31	escrow	escrow	NOUN
cblr-2984	525	32	account	account	NOUN
cblr-2984	525	33	.	.	PUNCT
cblr-2984	526	1	after	after	SCONJ
cblr-2984	526	2	the	the	DET
cblr-2984	526	3	300	300	NUM
cblr-2984	526	4	shares	share	NOUN
cblr-2984	526	5	of	of	ADP
cblr-2984	526	6	big	big	ADJ
cblr-2984	526	7	cheesecorp	cheesecorp	PROPN
cblr-2984	526	8	stock	stock	NOUN
cblr-2984	526	9	are	be	AUX
cblr-2984	526	10	deposited	deposit	VERB
cblr-2984	526	11	into	into	ADP
cblr-2984	526	12	the	the	DET
cblr-2984	526	13	escrow	escrow	NOUN
cblr-2984	526	14	account	account	NOUN
cblr-2984	526	15	,	,	PUNCT
cblr-2984	526	16	the	the	DET
cblr-2984	526	17	merger	merger	NOUN
cblr-2984	526	18	consideration	consideration	NOUN
cblr-2984	526	19	that	that	SCONJ
cblr-2984	526	20	farmer	farmer	NOUN
cblr-2984	526	21	brown	brown	NOUN
cblr-2984	526	22	actually	actually	ADV
cblr-2984	526	23	receives	receive	VERB
cblr-2984	526	24	consists	consist	NOUN
cblr-2984	526	25	of	of	ADP
cblr-2984	526	26	approximately	approximately	ADV
cblr-2984	526	27	86	86	NUM
cblr-2984	526	28	percent	percent	NOUN
cblr-2984	526	29	cash	cash	NOUN
cblr-2984	526	30	and	and	CCONJ
cblr-2984	526	31	14	14	NUM
cblr-2984	526	32	percent	percent	NOUN
cblr-2984	526	33	big	big	ADJ
cblr-2984	526	34	cheesecorp	cheesecorp	PROPN
cblr-2984	526	35	stock	stock	NOUN
cblr-2984	526	36	.	.	PUNCT
cblr-2984	526	37	'	'	PUNCT
cblr-2984	527	1	table	table	NOUN
cblr-2984	527	2	2	2	NUM
cblr-2984	527	3	below	below	ADV
cblr-2984	527	4	illustrates	illustrate	VERB
cblr-2984	527	5	the	the	DET
cblr-2984	527	6	proportions	proportion	NOUN
cblr-2984	527	7	of	of	ADP
cblr-2984	527	8	aggregate	aggregate	ADJ
cblr-2984	527	9	merger	merger	NOUN
cblr-2984	527	10	consideration	consideration	NOUN
cblr-2984	527	11	consisting	consist	VERB
cblr-2984	527	12	of	of	ADP
cblr-2984	527	13	big	big	ADJ
cblr-2984	527	14	cheesecorp	cheesecorp	PROPN
cblr-2984	527	15	stock	stock	NOUN
cblr-2984	527	16	that	that	PRON
cblr-2984	527	17	farmer	farmer	NOUN
cblr-2984	527	18	brown	brown	NOUN
cblr-2984	527	19	would	would	AUX
cblr-2984	527	20	receive	receive	VERB
cblr-2984	527	21	depending	depend	VERB
cblr-2984	527	22	on	on	ADP
cblr-2984	527	23	whether	whether	SCONJ
cblr-2984	527	24	or	or	CCONJ
cblr-2984	527	25	not	not	PART
cblr-2984	527	26	an	an	DET
cblr-2984	527	27	escrow	escrow	NOUN
cblr-2984	527	28	account	account	NOUN
cblr-2984	527	29	is	be	AUX
cblr-2984	527	30	used	use	VERB
cblr-2984	527	31	.	.	PUNCT
cblr-2984	528	1	table	table	NOUN
cblr-2984	528	2	2	2	NUM
cblr-2984	528	3	.	.	PUNCT
cblr-2984	529	1	proportions	proportion	NOUN
cblr-2984	529	2	of	of	ADP
cblr-2984	529	3	merger	merger	NOUN
cblr-2984	529	4	consideration	consideration	NOUN
cblr-2984	529	5	consisting	consist	VERB
cblr-2984	529	6	of	of	ADP
cblr-2984	529	7	big	big	ADJ
cblr-2984	529	8	cheesecorp	cheesecorp	NOUN
cblr-2984	529	9	stock	stock	NOUN
cblr-2984	529	10	where	where	SCONJ
cblr-2984	529	11	an	an	DET
cblr-2984	529	12	escrow	escrow	NOUN
cblr-2984	529	13	account	account	NOUN
cblr-2984	529	14	is	be	AUX
cblr-2984	529	15	used	use	VERB
cblr-2984	529	16	versus	versus	ADP
cblr-2984	529	17	no	no	DET
cblr-2984	529	18	escrow	escrow	NOUN
cblr-2984	529	19	account	account	NOUN
cblr-2984	529	20	assuming	assume	VERB
cblr-2984	529	21	assuming	assume	VERB
cblr-2984	529	22	no	no	DET
cblr-2984	529	23	escrow	escrow	NOUN
cblr-2984	529	24	account	account	NOUN
cblr-2984	529	25	escrow	escrow	NOUN
cblr-2984	529	26	account	account	NOUN
cblr-2984	529	27	value	value	NOUN
cblr-2984	529	28	of	of	ADP
cblr-2984	529	29	cash	cash	NOUN
cblr-2984	529	30	received	receive	VERB
cblr-2984	529	31	$	$	SYM
cblr-2984	529	32	60,000	60,000	NUM
cblr-2984	529	33	$	$	SYM
cblr-2984	529	34	60,000	60,000	NUM
cblr-2984	529	35	value	value	NOUN
cblr-2984	529	36	of	of	ADP
cblr-2984	529	37	big	big	PROPN
cblr-2984	529	38	cheesecorp	cheesecorp	PROPN
cblr-2984	529	39	stock	stock	VERB
cblr-2984	529	40	$	$	SYM
cblr-2984	529	41	10,000	10,000	NUM
cblr-2984	529	42	$	$	SYM
cblr-2984	529	43	40,000	40,000	NUM
cblr-2984	529	44	received	receive	VERB
cblr-2984	529	45	(	(	PUNCT
cblr-2984	529	46	100	100	NUM
cblr-2984	529	47	shares	share	NOUN
cblr-2984	529	48	@	@	ADP
cblr-2984	529	49	(	(	PUNCT
cblr-2984	529	50	400	400	NUM
cblr-2984	529	51	shares	share	NOUN
cblr-2984	529	52	@	@	ADP
cblr-2984	529	53	$	$	SYM
cblr-2984	529	54	100	100	NUM
cblr-2984	529	55	$	$	SYM
cblr-2984	529	56	100	100	NUM
cblr-2984	529	57	per	per	ADP
cblr-2984	529	58	share	share	NOUN
cblr-2984	529	59	)	)	PUNCT
cblr-2984	529	60	per	per	ADP
cblr-2984	529	61	share	share	NOUN
cblr-2984	529	62	)	)	PUNCT
cblr-2984	529	63	proportion	proportion	NOUN
cblr-2984	529	64	of	of	ADP
cblr-2984	529	65	aggregate	aggregate	ADJ
cblr-2984	529	66	merger	merger	NOUN
cblr-2984	529	67	consideration	consideration	NOUN
cblr-2984	529	68	consisting	consist	VERB
cblr-2984	529	69	of	of	ADP
cblr-2984	529	70	big	big	ADJ
cblr-2984	529	71	14	14	NUM
cblr-2984	529	72	%	%	NOUN
cblr-2984	529	73	40	40	NUM
cblr-2984	529	74	%	%	NOUN
cblr-2984	529	75	cheesecorp	cheesecorp	NOUN
cblr-2984	529	76	stock	stock	NOUN
cblr-2984	529	77	under	under	ADP
cblr-2984	529	78	the	the	DET
cblr-2984	529	79	treasury	treasury	NOUN
cblr-2984	529	80	's	's	PART
cblr-2984	529	81	recently	recently	ADV
cblr-2984	529	82	enacted	enact	VERB
cblr-2984	529	83	regulations	regulation	NOUN
cblr-2984	530	1	,	,	PUNCT
cblr-2984	530	2	the	the	DET
cblr-2984	530	3	merger	merger	NOUN
cblr-2984	530	4	in	in	ADP
cblr-2984	530	5	this	this	DET
cblr-2984	530	6	example	example	NOUN
cblr-2984	530	7	would	would	AUX
cblr-2984	530	8	satisfy	satisfy	VERB
cblr-2984	530	9	the	the	DET
cblr-2984	530	10	continuity	continuity	NOUN
cblr-2984	530	11	of	of	ADP
cblr-2984	530	12	interest	interest	NOUN
cblr-2984	530	13	requirement	requirement	NOUN
cblr-2984	530	14	and	and	CCONJ
cblr-2984	530	15	receive	receive	VERB
cblr-2984	530	16	tax	tax	NOUN
cblr-2984	530	17	-	-	PUNCT
cblr-2984	530	18	favored	favor	VERB
cblr-2984	530	19	reorganization	reorganization	NOUN
cblr-2984	530	20	treatment	treatment	NOUN
cblr-2984	530	21	.	.	PUNCT
cblr-2984	531	1	even	even	ADV
cblr-2984	531	2	though	though	SCONJ
cblr-2984	531	3	the	the	DET
cblr-2984	531	4	aggregate	aggregate	ADJ
cblr-2984	531	5	merger	merger	NOUN
cblr-2984	531	6	consideration	consideration	NOUN
cblr-2984	531	7	that	that	SCONJ
cblr-2984	531	8	farmer	farmer	NOUN
cblr-2984	531	9	brown	brown	NOUN
cblr-2984	531	10	actually	actually	ADV
cblr-2984	531	11	receives	receive	VERB
cblr-2984	531	12	consists	consist	NOUN
cblr-2984	531	13	of	of	ADP
cblr-2984	531	14	only	only	ADV
cblr-2984	531	15	14	14	NUM
cblr-2984	531	16	percent	percent	NOUN
cblr-2984	531	17	big	big	ADJ
cblr-2984	531	18	cheesecorp	cheesecorp	PROPN
cblr-2984	531	19	stock	stock	NOUN
cblr-2984	531	20	(	(	PUNCT
cblr-2984	531	21	rather	rather	ADV
cblr-2984	531	22	than	than	ADP
cblr-2984	531	23	at	at	ADV
cblr-2984	531	24	least	least	ADV
cblr-2984	531	25	40	40	NUM
cblr-2984	531	26	percent	percent	NOUN
cblr-2984	531	27	big	big	ADJ
cblr-2984	531	28	cheesecorp	cheesecorp	PROPN
cblr-2984	531	29	stock	stock	NOUN
cblr-2984	531	30	)	)	PUNCT
cblr-2984	531	31	,	,	PUNCT
cblr-2984	531	32	farmer	farmer	NOUN
cblr-2984	531	33	brown	brown	NOUN
cblr-2984	531	34	is	be	AUX
cblr-2984	531	35	still	still	ADV
cblr-2984	531	36	deemed	deem	VERB
cblr-2984	531	37	to	to	PART
cblr-2984	531	38	have	have	AUX
cblr-2984	531	39	"	"	PUNCT
cblr-2984	531	40	continued	continue	VERB
cblr-2984	531	41	"	"	PUNCT
cblr-2984	531	42	his	his	PRON
cblr-2984	531	43	proprietary	proprietary	ADJ
cblr-2984	531	44	interest	interest	NOUN
cblr-2984	531	45	because	because	SCONJ
cblr-2984	531	46	he	he	PRON
cblr-2984	531	47	received	receive	VERB
cblr-2984	531	48	a	a	DET
cblr-2984	531	49	"	"	PUNCT
cblr-2984	531	50	substantial	substantial	ADJ
cblr-2984	531	51	"	"	PUNCT
cblr-2984	531	52	interest	interest	NOUN
cblr-2984	531	53	in	in	ADP
cblr-2984	531	54	big	big	PROPN
cblr-2984	531	55	cheesecorp	cheesecorp	PROPN
cblr-2984	531	56	.	.	PUNCT
cblr-2984	532	1	the	the	DET
cblr-2984	532	2	regulations	regulation	NOUN
cblr-2984	532	3	provide	provide	VERB
cblr-2984	532	4	that	that	SCONJ
cblr-2984	532	5	if	if	SCONJ
cblr-2984	532	6	the	the	DET
cblr-2984	532	7	big	big	PROPN
cblr-2984	532	8	cheesecorp	cheesecorp	PROPN
cblr-2984	532	9	stock	stock	NOUN
cblr-2984	532	10	held	hold	VERB
cblr-2984	532	11	in	in	ADP
cblr-2984	532	12	escrow	escrow	NOUN
cblr-2984	532	13	is	be	AUX
cblr-2984	532	14	eventually	eventually	ADV
cblr-2984	532	15	forfeited	forfeit	VERB
cblr-2984	532	16	and	and	CCONJ
cblr-2984	532	17	returned	return	VERB
cblr-2984	532	18	to	to	ADP
cblr-2984	532	19	big	big	ADJ
cblr-2984	532	20	110	110	NUM
cblr-2984	532	21	$	$	SYM
cblr-2984	532	22	10,000	10,000	NUM
cblr-2984	532	23	worth	worth	NOUN
cblr-2984	532	24	of	of	ADP
cblr-2984	532	25	big	big	ADJ
cblr-2984	532	26	cheesecorp	cheesecorp	NOUN
cblr-2984	532	27	stock	stock	NOUN
cblr-2984	532	28	divided	divide	VERB
cblr-2984	532	29	by	by	ADP
cblr-2984	532	30	$	$	SYM
cblr-2984	532	31	70,000	70,000	NUM
cblr-2984	532	32	of	of	ADP
cblr-2984	532	33	aggregate	aggregate	ADJ
cblr-2984	532	34	merger	merger	NOUN
cblr-2984	532	35	consideration	consideration	NOUN
cblr-2984	532	36	equals	equal	VERB
cblr-2984	532	37	approximately	approximately	ADV
cblr-2984	532	38	14	14	NUM
cblr-2984	532	39	percent	percent	NOUN
cblr-2984	532	40	big	big	ADJ
cblr-2984	532	41	cheesecorp	cheesecorp	PROPN
cblr-2984	532	42	stock	stock	NOUN
cblr-2984	532	43	.	.	PUNCT
cblr-2984	533	1	col	col	PROPN
cblr-2984	533	2	uamia	uamia	PROPN
cblr-2984	534	1	b	b	PROPN
cblr-2984	534	2	usiness	usiness	PROPN
cblr-2984	534	3	la	la	PROPN
cblr-2984	534	4	w	w	PROPN
cblr-2984	534	5	re	re	PROPN
cblr-2984	534	6	vie	vie	PROPN
cblr-2984	534	7	w	w	PROPN
cblr-2984	535	1	[	[	X
cblr-2984	535	2	vol	vol	NOUN
cblr-2984	535	3	.	.	PUNCT
cblr-2984	535	4	2006	2006	NUM
cblr-2984	535	5	confronting	confront	VERB
cblr-2984	535	6	continuity	continuity	NOUN
cblr-2984	535	7	cheesecorp	cheesecorp	NOUN
cblr-2984	535	8	,	,	PUNCT
cblr-2984	535	9	then	then	ADV
cblr-2984	535	10	the	the	PRON
cblr-2984	535	11	escrowed	escrowe	VERB
cblr-2984	535	12	stock	stock	NOUN
cblr-2984	535	13	counts	count	NOUN
cblr-2984	535	14	against	against	ADP
cblr-2984	535	15	the	the	DET
cblr-2984	535	16	merger	merger	NOUN
cblr-2984	535	17	's	's	PART
cblr-2984	535	18	satisfaction	satisfaction	NOUN
cblr-2984	535	19	of	of	ADP
cblr-2984	535	20	the	the	DET
cblr-2984	535	21	continuity	continuity	NOUN
cblr-2984	535	22	of	of	ADP
cblr-2984	535	23	interest	interest	NOUN
cblr-2984	535	24	requirement	requirement	NOUN
cblr-2984	535	25	.	.	PUNCT
cblr-2984	536	1	"	"	PUNCT
cblr-2984	536	2	'	'	PUNCT
cblr-2984	536	3	however	however	ADV
cblr-2984	536	4	,	,	PUNCT
cblr-2984	536	5	the	the	DET
cblr-2984	536	6	regulations	regulation	NOUN
cblr-2984	536	7	do	do	AUX
cblr-2984	536	8	not	not	PART
cblr-2984	536	9	require	require	VERB
cblr-2984	536	10	that	that	SCONJ
cblr-2984	536	11	farmer	farmer	NOUN
cblr-2984	536	12	brown	brown	NOUN
cblr-2984	536	13	be	be	AUX
cblr-2984	536	14	entitled	entitle	VERB
cblr-2984	536	15	to	to	PART
cblr-2984	536	16	vote	vote	VERB
cblr-2984	536	17	the	the	DET
cblr-2984	536	18	big	big	PROPN
cblr-2984	536	19	cheesecorp	cheesecorp	NOUN
cblr-2984	536	20	stock	stock	NOUN
cblr-2984	536	21	held	hold	VERB
cblr-2984	536	22	in	in	ADP
cblr-2984	536	23	escrow	escrow	NOUN
cblr-2984	536	24	or	or	CCONJ
cblr-2984	536	25	that	that	SCONJ
cblr-2984	536	26	the	the	DET
cblr-2984	536	27	big	big	PROPN
cblr-2984	536	28	cheesecorp	cheesecorp	PROPN
cblr-2984	536	29	stock	stock	NOUN
cblr-2984	536	30	held	hold	VERB
cblr-2984	536	31	in	in	ADP
cblr-2984	536	32	escrow	escrow	ADJ
cblr-2984	536	33	accrue	accrue	ADJ
cblr-2984	536	34	dividends	dividend	NOUN
cblr-2984	536	35	paid	pay	VERB
cblr-2984	536	36	by	by	ADP
cblr-2984	536	37	big	big	ADJ
cblr-2984	536	38	cheesecorp	cheesecorp	PROPN
cblr-2984	536	39	on	on	ADP
cblr-2984	536	40	its	its	PRON
cblr-2984	536	41	stock	stock	NOUN
cblr-2984	536	42	.	.	PUNCT
cblr-2984	537	1	12	12	NUM
cblr-2984	537	2	indeed	indeed	ADV
cblr-2984	537	3	,	,	PUNCT
cblr-2984	537	4	the	the	DET
cblr-2984	537	5	regulations	regulation	NOUN
cblr-2984	537	6	do	do	AUX
cblr-2984	537	7	not	not	PART
cblr-2984	537	8	require	require	VERB
cblr-2984	537	9	that	that	SCONJ
cblr-2984	537	10	the	the	DET
cblr-2984	537	11	big	big	PROPN
cblr-2984	537	12	cheesecorp	cheesecorp	PROPN
cblr-2984	537	13	stock	stock	NOUN
cblr-2984	537	14	held	hold	VERB
cblr-2984	537	15	in	in	ADP
cblr-2984	537	16	escrow	escrow	NOUN
cblr-2984	537	17	be	be	AUX
cblr-2984	537	18	released	release	VERB
cblr-2984	537	19	to	to	ADP
cblr-2984	537	20	farmer	farmer	NOUN
cblr-2984	537	21	brown	brown	PROPN
cblr-2984	537	22	at	at	ADV
cblr-2984	537	23	all	all	ADV
cblr-2984	537	24	.	.	PUNCT
cblr-2984	537	25	'13	'13	NUM
cblr-2984	538	1	the	the	PRON
cblr-2984	538	2	escrowed	escrowe	VERB
cblr-2984	538	3	stock	stock	NOUN
cblr-2984	538	4	example	example	NOUN
cblr-2984	538	5	is	be	AUX
cblr-2984	538	6	another	another	DET
cblr-2984	538	7	illustration	illustration	NOUN
cblr-2984	538	8	of	of	ADP
cblr-2984	538	9	the	the	DET
cblr-2984	538	10	continuity	continuity	NOUN
cblr-2984	538	11	of	of	ADP
cblr-2984	538	12	interest	interest	NOUN
cblr-2984	538	13	fiction	fiction	NOUN
cblr-2984	538	14	.	.	PUNCT
cblr-2984	539	1	on	on	ADP
cblr-2984	539	2	paper	paper	NOUN
cblr-2984	539	3	,	,	PUNCT
cblr-2984	539	4	the	the	DET
cblr-2984	539	5	merger	merger	NOUN
cblr-2984	539	6	agreement	agreement	NOUN
cblr-2984	539	7	provides	provide	VERB
cblr-2984	539	8	that	that	SCONJ
cblr-2984	539	9	farmer	farmer	NOUN
cblr-2984	539	10	brown	brown	NOUN
cblr-2984	539	11	will	will	AUX
cblr-2984	539	12	own	own	VERB
cblr-2984	539	13	400	400	NUM
cblr-2984	539	14	shares	share	NOUN
cblr-2984	539	15	of	of	ADP
cblr-2984	539	16	big	big	ADJ
cblr-2984	539	17	cheesecorp	cheesecorp	NOUN
cblr-2984	539	18	stock	stock	NOUN
cblr-2984	539	19	after	after	ADP
cblr-2984	539	20	the	the	DET
cblr-2984	539	21	merger	merger	NOUN
cblr-2984	539	22	.	.	PUNCT
cblr-2984	540	1	in	in	ADP
cblr-2984	540	2	reality	reality	NOUN
cblr-2984	540	3	,	,	PUNCT
cblr-2984	540	4	farmer	farmer	NOUN
cblr-2984	540	5	brown	brown	NOUN
cblr-2984	540	6	does	do	AUX
cblr-2984	540	7	not	not	PART
cblr-2984	540	8	exercise	exercise	VERB
cblr-2984	540	9	any	any	PRON
cblr-2984	540	10	of	of	ADP
cblr-2984	540	11	the	the	DET
cblr-2984	540	12	typical	typical	ADJ
cblr-2984	540	13	rights	right	NOUN
cblr-2984	540	14	of	of	ADP
cblr-2984	540	15	ownership	ownership	NOUN
cblr-2984	540	16	over	over	ADP
cblr-2984	540	17	the	the	DET
cblr-2984	540	18	shares	share	NOUN
cblr-2984	540	19	held	hold	VERB
cblr-2984	540	20	in	in	ADP
cblr-2984	540	21	escrow	escrow	NOUN
cblr-2984	540	22	.	.	PUNCT
cblr-2984	541	1	the	the	DET
cblr-2984	541	2	merger	merger	NOUN
cblr-2984	541	3	consideration	consideration	NOUN
cblr-2984	541	4	that	that	SCONJ
cblr-2984	541	5	farmer	farmer	NOUN
cblr-2984	541	6	brown	brown	NOUN
cblr-2984	541	7	actually	actually	ADV
cblr-2984	541	8	receives	receive	VERB
cblr-2984	541	9	following	follow	VERB
cblr-2984	541	10	the	the	DET
cblr-2984	541	11	merger	merger	NOUN
cblr-2984	541	12	consists	consist	VERB
cblr-2984	541	13	of	of	ADP
cblr-2984	541	14	a	a	DET
cblr-2984	541	15	very	very	ADV
cblr-2984	541	16	small	small	ADJ
cblr-2984	541	17	proportion	proportion	NOUN
cblr-2984	541	18	(	(	PUNCT
cblr-2984	541	19	14	14	NUM
cblr-2984	541	20	percent	percent	NOUN
cblr-2984	541	21	)	)	PUNCT
cblr-2984	541	22	of	of	ADP
cblr-2984	541	23	acquiror	acquiror	NOUN
cblr-2984	541	24	stock	stock	NOUN
cblr-2984	541	25	.	.	PUNCT
cblr-2984	542	1	the	the	DET
cblr-2984	542	2	regulations	regulation	NOUN
cblr-2984	542	3	pretend	pretend	VERB
cblr-2984	542	4	that	that	SCONJ
cblr-2984	542	5	farmer	farmer	PROPN
cblr-2984	542	6	brown	brown	NOUN
cblr-2984	542	7	owns	own	VERB
cblr-2984	542	8	the	the	DET
cblr-2984	542	9	300	300	NUM
cblr-2984	542	10	escrowed	escrowe	VERB
cblr-2984	542	11	big	big	ADJ
cblr-2984	542	12	cheesecorp	cheesecorp	NOUN
cblr-2984	542	13	shares	share	NOUN
cblr-2984	542	14	for	for	ADP
cblr-2984	542	15	purposes	purpose	NOUN
cblr-2984	542	16	of	of	ADP
cblr-2984	542	17	testing	test	VERB
cblr-2984	542	18	continuity	continuity	NOUN
cblr-2984	542	19	of	of	ADP
cblr-2984	542	20	interest	interest	NOUN
cblr-2984	542	21	even	even	ADV
cblr-2984	542	22	though	though	SCONJ
cblr-2984	542	23	he	he	PRON
cblr-2984	542	24	does	do	AUX
cblr-2984	542	25	not	not	PART
cblr-2984	542	26	possess	possess	VERB
cblr-2984	542	27	...	...	PUNCT
cblr-2984	543	1	treas	trea	NOUN
cblr-2984	543	2	.	.	PUNCT
cblr-2984	544	1	reg	reg	PROPN
cblr-2984	544	2	.	.	PUNCT
cblr-2984	545	1	§	§	PROPN
cblr-2984	545	2	1.368	1.368	NUM
cblr-2984	545	3	-	-	SYM
cblr-2984	545	4	1(e)(2)(v	1(e)(2)(v	NUM
cblr-2984	545	5	)	)	PUNCT
cblr-2984	545	6	,	,	PUNCT
cblr-2984	545	7	ex	ex	NOUN
cblr-2984	545	8	.	.	NOUN
cblr-2984	545	9	2	2	NUM
cblr-2984	545	10	(	(	PUNCT
cblr-2984	545	11	as	as	SCONJ
cblr-2984	545	12	amended	amend	VERB
cblr-2984	545	13	in	in	ADP
cblr-2984	545	14	2005	2005	NUM
cblr-2984	545	15	)	)	PUNCT
cblr-2984	545	16	.	.	PUNCT
cblr-2984	546	1	112	112	NUM
cblr-2984	547	1	i	i	PROPN
cblr-2984	547	2	d.	d.	PROPN
cblr-2984	547	3	prior	prior	ADV
cblr-2984	547	4	to	to	ADP
cblr-2984	547	5	the	the	DET
cblr-2984	547	6	issuance	issuance	NOUN
cblr-2984	547	7	of	of	ADP
cblr-2984	547	8	these	these	DET
cblr-2984	547	9	regulations	regulation	NOUN
cblr-2984	547	10	,	,	PUNCT
cblr-2984	547	11	whether	whether	SCONJ
cblr-2984	547	12	escrowed	escrowe	VERB
cblr-2984	547	13	stock	stock	NOUN
cblr-2984	547	14	counted	count	VERB
cblr-2984	547	15	towards	towards	ADP
cblr-2984	547	16	satisfying	satisfy	VERB
cblr-2984	547	17	the	the	DET
cblr-2984	547	18	continuity	continuity	NOUN
cblr-2984	547	19	of	of	ADP
cblr-2984	547	20	interest	interest	NOUN
cblr-2984	547	21	requirement	requirement	NOUN
cblr-2984	547	22	was	be	AUX
cblr-2984	547	23	a	a	DET
cblr-2984	547	24	major	major	ADJ
cblr-2984	547	25	concern	concern	NOUN
cblr-2984	547	26	of	of	ADP
cblr-2984	547	27	practitioners	practitioner	NOUN
cblr-2984	547	28	.	.	PUNCT
cblr-2984	548	1	see	see	VERB
cblr-2984	548	2	n.y	n.y	PROPN
cblr-2984	548	3	.	.	PROPN
cblr-2984	548	4	state	state	PROPN
cblr-2984	548	5	bar	bar	PROPN
cblr-2984	548	6	ass'n	ass'n	PROPN
cblr-2984	548	7	tax	tax	NOUN
cblr-2984	548	8	sec	sec	PROPN
cblr-2984	548	9	.	.	PROPN
cblr-2984	548	10	,	,	PUNCT
cblr-2984	548	11	treatment	treatment	NOUN
cblr-2984	548	12	of	of	ADP
cblr-2984	548	13	variable	variable	ADJ
cblr-2984	548	14	stock	stock	NOUN
cblr-2984	548	15	consideration	consideration	NOUN
cblr-2984	548	16	in	in	ADP
cblr-2984	548	17	tax	tax	NOUN
cblr-2984	548	18	-	-	PUNCT
cblr-2984	548	19	free	free	ADJ
cblr-2984	548	20	corporate	corporate	ADJ
cblr-2984	548	21	reorganizations	reorganization	NOUN
cblr-2984	548	22	(	(	PUNCT
cblr-2984	548	23	feb	feb	PROPN
cblr-2984	548	24	.	.	PROPN
cblr-2984	548	25	4	4	NUM
cblr-2984	548	26	,	,	PUNCT
cblr-2984	548	27	2004	2004	NUM
cblr-2984	548	28	)	)	PUNCT
cblr-2984	548	29	,	,	PUNCT
cblr-2984	548	30	available	available	ADJ
cblr-2984	548	31	in	in	ADP
cblr-2984	548	32	102	102	NUM
cblr-2984	548	33	tax	tax	NOUN
cblr-2984	548	34	notes	note	NOUN
cblr-2984	548	35	864	864	NUM
cblr-2984	548	36	(	(	PUNCT
cblr-2984	548	37	2004	2004	NUM
cblr-2984	548	38	)	)	PUNCT
cblr-2984	548	39	(	(	PUNCT
cblr-2984	548	40	escrowed	escrowe	VERB
cblr-2984	548	41	stock	stock	NOUN
cblr-2984	548	42	should	should	AUX
cblr-2984	548	43	be	be	AUX
cblr-2984	548	44	treated	treat	VERB
cblr-2984	548	45	as	as	SCONJ
cblr-2984	548	46	owned	own	VERB
cblr-2984	548	47	by	by	ADP
cblr-2984	548	48	target	target	NOUN
cblr-2984	548	49	shareholders	shareholder	NOUN
cblr-2984	548	50	)	)	PUNCT
cblr-2984	548	51	.	.	PUNCT
cblr-2984	549	1	as	as	SCONJ
cblr-2984	549	2	the	the	DET
cblr-2984	549	3	2004	2004	NUM
cblr-2984	549	4	new	new	PROPN
cblr-2984	549	5	york	york	PROPN
cblr-2984	549	6	state	state	PROPN
cblr-2984	549	7	bar	bar	PROPN
cblr-2984	549	8	association	association	NOUN
cblr-2984	549	9	report	report	NOUN
cblr-2984	549	10	indicates	indicate	VERB
cblr-2984	549	11	,	,	PUNCT
cblr-2984	549	12	"	"	PUNCT
cblr-2984	549	13	the	the	DET
cblr-2984	549	14	primary	primary	ADJ
cblr-2984	549	15	indicia	indicia	NOUN
cblr-2984	549	16	of	of	ADP
cblr-2984	549	17	stock	stock	NOUN
cblr-2984	549	18	ownership	ownership	NOUN
cblr-2984	549	19	are	be	AUX
cblr-2984	549	20	(	(	PUNCT
cblr-2984	549	21	1	1	X
cblr-2984	549	22	)	)	PUNCT
cblr-2984	549	23	formalities	formality	NOUN
cblr-2984	549	24	of	of	ADP
cblr-2984	549	25	title	title	NOUN
cblr-2984	549	26	(	(	PUNCT
cblr-2984	549	27	although	although	SCONJ
cblr-2984	549	28	these	these	PRON
cblr-2984	549	29	are	be	AUX
cblr-2984	549	30	given	give	VERB
cblr-2984	549	31	limited	limited	ADJ
cblr-2984	549	32	weight	weight	NOUN
cblr-2984	549	33	)	)	PUNCT
cblr-2984	549	34	,	,	PUNCT
cblr-2984	549	35	(	(	PUNCT
cblr-2984	549	36	2	2	X
cblr-2984	549	37	)	)	PUNCT
cblr-2984	549	38	right	right	NOUN
cblr-2984	549	39	to	to	ADP
cblr-2984	549	40	dividends	dividend	NOUN
cblr-2984	549	41	,	,	PUNCT
cblr-2984	549	42	(	(	PUNCT
cblr-2984	549	43	3	3	X
cblr-2984	549	44	)	)	PUNCT
cblr-2984	549	45	ability	ability	NOUN
cblr-2984	549	46	to	to	PART
cblr-2984	549	47	exercise	exercise	VERB
cblr-2984	549	48	voting	voting	NOUN
cblr-2984	549	49	power	power	NOUN
cblr-2984	549	50	,	,	PUNCT
cblr-2984	549	51	(	(	PUNCT
cblr-2984	549	52	4	4	X
cblr-2984	549	53	)	)	PUNCT
cblr-2984	549	54	power	power	NOUN
cblr-2984	549	55	to	to	PART
cblr-2984	549	56	dispose	dispose	VERB
cblr-2984	549	57	of	of	ADP
cblr-2984	549	58	the	the	DET
cblr-2984	549	59	stock	stock	NOUN
cblr-2984	549	60	,	,	PUNCT
cblr-2984	549	61	(	(	PUNCT
cblr-2984	549	62	5	5	X
cblr-2984	549	63	)	)	PUNCT
cblr-2984	549	64	opportunity	opportunity	NOUN
cblr-2984	549	65	for	for	ADP
cblr-2984	549	66	gain	gain	NOUN
cblr-2984	549	67	and	and	CCONJ
cblr-2984	549	68	(	(	PUNCT
cblr-2984	549	69	6	6	NUM
cblr-2984	549	70	)	)	PUNCT
cblr-2984	549	71	risk	risk	NOUN
cblr-2984	549	72	of	of	ADP
cblr-2984	549	73	loss	loss	NOUN
cblr-2984	549	74	...	...	PUNCT
cblr-2984	549	75	.	.	PUNCT
cblr-2984	549	76	"	"	PUNCT
cblr-2984	550	1	i	i	PRON
cblr-2984	550	2	d.	d.	PROPN
cblr-2984	550	3	"	"	PUNCT
cblr-2984	550	4	'	'	PUNCT
cblr-2984	550	5	the	the	DET
cblr-2984	550	6	big	big	PROPN
cblr-2984	550	7	cheesecorp	cheesecorp	NOUN
cblr-2984	550	8	stock	stock	NOUN
cblr-2984	550	9	could	could	AUX
cblr-2984	550	10	remain	remain	VERB
cblr-2984	550	11	in	in	ADP
cblr-2984	550	12	the	the	DET
cblr-2984	550	13	escrow	escrow	NOUN
cblr-2984	550	14	account	account	NOUN
cblr-2984	550	15	until	until	SCONJ
cblr-2984	550	16	the	the	DET
cblr-2984	550	17	statute	statute	NOUN
cblr-2984	550	18	of	of	ADP
cblr-2984	550	19	limitations	limitation	NOUN
cblr-2984	550	20	applicable	applicable	ADJ
cblr-2984	550	21	to	to	ADP
cblr-2984	550	22	the	the	DET
cblr-2984	550	23	reorganization	reorganization	NOUN
cblr-2984	550	24	has	have	AUX
cblr-2984	550	25	expired	expire	VERB
cblr-2984	550	26	.	.	PUNCT
cblr-2984	551	1	after	after	ADP
cblr-2984	551	2	this	this	DET
cblr-2984	551	3	point	point	NOUN
cblr-2984	551	4	,	,	PUNCT
cblr-2984	551	5	the	the	DET
cblr-2984	551	6	big	big	PROPN
cblr-2984	551	7	cheesecorp	cheesecorp	PROPN
cblr-2984	551	8	stock	stock	NOUN
cblr-2984	551	9	in	in	ADP
cblr-2984	551	10	the	the	DET
cblr-2984	551	11	escrow	escrow	NOUN
cblr-2984	551	12	account	account	NOUN
cblr-2984	551	13	could	could	AUX
cblr-2984	551	14	be	be	AUX
cblr-2984	551	15	released	release	VERB
cblr-2984	551	16	to	to	ADP
cblr-2984	551	17	big	big	ADJ
cblr-2984	551	18	cheesecorp	cheesecorp	PROPN
cblr-2984	551	19	without	without	ADP
cblr-2984	551	20	enabling	enable	VERB
cblr-2984	551	21	the	the	DET
cblr-2984	551	22	irs	irs	PROPN
cblr-2984	551	23	to	to	PART
cblr-2984	551	24	apply	apply	VERB
cblr-2984	551	25	the	the	DET
cblr-2984	551	26	portion	portion	NOUN
cblr-2984	551	27	of	of	ADP
cblr-2984	551	28	the	the	DET
cblr-2984	551	29	treasury	treasury	NOUN
cblr-2984	551	30	regulations	regulation	NOUN
cblr-2984	551	31	that	that	PRON
cblr-2984	551	32	would	would	AUX
cblr-2984	551	33	cause	cause	VERB
cblr-2984	551	34	this	this	DET
cblr-2984	551	35	stock	stock	NOUN
cblr-2984	551	36	to	to	PART
cblr-2984	551	37	count	count	VERB
cblr-2984	551	38	against	against	ADP
cblr-2984	551	39	the	the	DET
cblr-2984	551	40	continuity	continuity	NOUN
cblr-2984	551	41	of	of	ADP
cblr-2984	551	42	interest	interest	NOUN
cblr-2984	551	43	requirement	requirement	NOUN
cblr-2984	551	44	.	.	PUNCT
cblr-2984	552	1	see	see	VERB
cblr-2984	552	2	treas	treas	PROPN
cblr-2984	552	3	.	.	PUNCT
cblr-2984	553	1	reg	reg	PROPN
cblr-2984	553	2	.	.	PUNCT
cblr-2984	554	1	§	§	PROPN
cblr-2984	554	2	1.3681(e)(2)(iii)(d	1.3681(e)(2)(iii)(d	NUM
cblr-2984	554	3	)	)	PUNCT
cblr-2984	554	4	(	(	PUNCT
cblr-2984	554	5	as	as	SCONJ
cblr-2984	554	6	amended	amend	VERB
cblr-2984	554	7	in	in	ADP
cblr-2984	554	8	2005	2005	NUM
cblr-2984	554	9	)	)	PUNCT
cblr-2984	554	10	.	.	PUNCT
cblr-2984	555	1	no	no	INTJ
cblr-2984	555	2	.	.	NOUN
cblr-2984	556	1	1:11	1:11	NUM
cblr-2984	556	2	any	any	PRON
cblr-2984	556	3	of	of	ADP
cblr-2984	556	4	the	the	DET
cblr-2984	556	5	"	"	PUNCT
cblr-2984	556	6	primary	primary	ADJ
cblr-2984	556	7	indicia	indicia	NOUN
cblr-2984	556	8	of	of	ADP
cblr-2984	556	9	stock	stock	NOUN
cblr-2984	556	10	ownership"114	ownership"114	X
cblr-2984	556	11	over	over	ADP
cblr-2984	556	12	these	these	DET
cblr-2984	556	13	shares	share	NOUN
cblr-2984	556	14	.	.	PUNCT
cblr-2984	557	1	d.	d.	NOUN
cblr-2984	557	2	"	"	PUNCT
cblr-2984	557	3	mere	mere	ADJ
cblr-2984	557	4	dispositions	disposition	NOUN
cblr-2984	557	5	"	"	PUNCT
cblr-2984	557	6	and	and	CCONJ
cblr-2984	557	7	post	post	ADJ
cblr-2984	557	8	-	-	ADJ
cblr-2984	557	9	reorganization	reorganization	ADJ
cblr-2984	557	10	continuity	continuity	NOUN
cblr-2984	557	11	if	if	SCONJ
cblr-2984	557	12	the	the	DET
cblr-2984	557	13	concept	concept	NOUN
cblr-2984	557	14	of	of	ADP
cblr-2984	557	15	continuity	continuity	NOUN
cblr-2984	557	16	of	of	ADP
cblr-2984	557	17	interest	interest	NOUN
cblr-2984	557	18	is	be	AUX
cblr-2984	557	19	that	that	SCONJ
cblr-2984	557	20	target	target	VERB
cblr-2984	557	21	shareholders	shareholder	NOUN
cblr-2984	557	22	"	"	PUNCT
cblr-2984	557	23	preserve	preserve	NOUN
cblr-2984	557	24	"	"	PUNCT
cblr-2984	557	25	or	or	CCONJ
cblr-2984	557	26	"	"	PUNCT
cblr-2984	557	27	continue	continue	VERB
cblr-2984	557	28	"	"	PUNCT
cblr-2984	557	29	their	their	PRON
cblr-2984	557	30	proprietary	proprietary	ADJ
cblr-2984	557	31	interests	interest	NOUN
cblr-2984	557	32	following	follow	VERB
cblr-2984	557	33	a	a	DET
cblr-2984	557	34	merger	merger	NOUN
cblr-2984	557	35	by	by	ADP
cblr-2984	557	36	holding	hold	VERB
cblr-2984	557	37	stock	stock	NOUN
cblr-2984	557	38	in	in	ADP
cblr-2984	557	39	the	the	DET
cblr-2984	557	40	acquiror	acquiror	NOUN
cblr-2984	557	41	,	,	PUNCT
cblr-2984	557	42	then	then	ADV
cblr-2984	557	43	post	post	ADJ
cblr-2984	557	44	-	-	ADJ
cblr-2984	557	45	reorganization	reorganization	ADJ
cblr-2984	557	46	sales	sale	NOUN
cblr-2984	557	47	of	of	ADP
cblr-2984	557	48	this	this	DET
cblr-2984	557	49	acquiror	acquiror	NOUN
cblr-2984	557	50	stock	stock	NOUN
cblr-2984	557	51	could	could	AUX
cblr-2984	557	52	rightfully	rightfully	ADV
cblr-2984	557	53	be	be	AUX
cblr-2984	557	54	viewed	view	VERB
cblr-2984	557	55	as	as	ADP
cblr-2984	557	56	severing	sever	VERB
cblr-2984	557	57	continuity.11	continuity.11	NOUN
cblr-2984	557	58	however	however	ADV
cblr-2984	557	59	,	,	PUNCT
cblr-2984	557	60	due	due	ADP
cblr-2984	557	61	to	to	ADP
cblr-2984	557	62	the	the	DET
cblr-2984	557	63	burdens	burden	NOUN
cblr-2984	557	64	imposed	impose	VERB
cblr-2984	557	65	on	on	ADP
cblr-2984	557	66	taxpayers	taxpayer	NOUN
cblr-2984	557	67	,	,	PUNCT
cblr-2984	557	68	the	the	DET
cblr-2984	557	69	treasury	treasury	NOUN
cblr-2984	557	70	effectively	effectively	ADV
cblr-2984	557	71	abolished	abolish	VERB
cblr-2984	557	72	the	the	DET
cblr-2984	557	73	post	post	ADJ
cblr-2984	557	74	-	-	ADJ
cblr-2984	557	75	reorganization	reorganization	ADJ
cblr-2984	557	76	continuity	continuity	NOUN
cblr-2984	557	77	of	of	ADP
cblr-2984	557	78	interest	interest	NOUN
cblr-2984	557	79	requirement	requirement	NOUN
cblr-2984	557	80	in	in	ADP
cblr-2984	557	81	1998.116	1998.116	NUM
cblr-2984	557	82	the	the	DET
cblr-2984	557	83	1998	1998	NUM
cblr-2984	557	84	treasury	treasury	NOUN
cblr-2984	557	85	regulations	regulation	NOUN
cblr-2984	557	86	have	have	AUX
cblr-2984	557	87	been	be	AUX
cblr-2984	557	88	widely	widely	ADV
cblr-2984	557	89	praised	praise	VERB
cblr-2984	557	90	by	by	ADP
cblr-2984	557	91	tax	tax	NOUN
cblr-2984	557	92	commentators	commentator	NOUN
cblr-2984	557	93	as	as	ADP
cblr-2984	557	94	making	make	VERB
cblr-2984	557	95	the	the	DET
cblr-2984	557	96	continuity	continuity	NOUN
cblr-2984	557	97	of	of	ADP
cblr-2984	557	98	interest	interest	NOUN
cblr-2984	557	99	requirement	requirement	NOUN
cblr-2984	557	100	workable	workable	ADJ
cblr-2984	557	101	in	in	ADP
cblr-2984	557	102	modem	modem	NOUN
cblr-2984	557	103	business	business	NOUN
cblr-2984	557	104	transactions	transaction	NOUN
cblr-2984	557	105	.	.	PUNCT
cblr-2984	558	1	taxpayers	taxpayer	NOUN
cblr-2984	558	2	are	be	AUX
cblr-2984	558	3	now	now	ADV
cblr-2984	558	4	able	able	ADJ
cblr-2984	558	5	to	to	PART
cblr-2984	558	6	execute	execute	VERB
cblr-2984	558	7	mergers	merger	NOUN
cblr-2984	558	8	without	without	ADP
cblr-2984	558	9	worrying	worry	VERB
cblr-2984	558	10	that	that	SCONJ
cblr-2984	558	11	sales	sale	NOUN
cblr-2984	558	12	by	by	ADP
cblr-2984	558	13	target	target	NOUN
cblr-2984	558	14	shareholders	shareholder	NOUN
cblr-2984	558	15	of	of	ADP
cblr-2984	558	16	acquiror	acquiror	NOUN
cblr-2984	558	17	stock	stock	NOUN
cblr-2984	558	18	after	after	SCONJ
cblr-2984	558	19	a	a	DET
cblr-2984	558	20	merger	merger	NOUN
cblr-2984	558	21	could	could	AUX
cblr-2984	558	22	violate	violate	VERB
cblr-2984	558	23	the	the	DET
cblr-2984	558	24	continuity	continuity	NOUN
cblr-2984	558	25	of	of	ADP
cblr-2984	558	26	interest	interest	NOUN
cblr-2984	558	27	requirement	requirement	NOUN
cblr-2984	558	28	.	.	PUNCT
cblr-2984	559	1	this	this	DET
cblr-2984	559	2	view	view	NOUN
cblr-2984	559	3	,	,	PUNCT
cblr-2984	559	4	however	however	ADV
cblr-2984	559	5	,	,	PUNCT
cblr-2984	559	6	is	be	AUX
cblr-2984	559	7	shortsighted	shortsighted	ADJ
cblr-2984	559	8	.	.	PUNCT
cblr-2984	560	1	while	while	SCONJ
cblr-2984	560	2	the	the	DET
cblr-2984	560	3	new	new	ADJ
cblr-2984	560	4	rules	rule	NOUN
cblr-2984	560	5	are	be	AUX
cblr-2984	560	6	a	a	DET
cblr-2984	560	7	powerful	powerful	ADJ
cblr-2984	560	8	display	display	NOUN
cblr-2984	560	9	of	of	ADP
cblr-2984	560	10	administrative	administrative	ADJ
cblr-2984	560	11	relief	relief	NOUN
cblr-2984	560	12	,	,	PUNCT
cblr-2984	560	13	certain	certain	ADJ
cblr-2984	560	14	aspects	aspect	NOUN
cblr-2984	560	15	of	of	ADP
cblr-2984	560	16	114	114	NUM
cblr-2984	560	17	n.y	n.y	PROPN
cblr-2984	560	18	.	.	PROPN
cblr-2984	560	19	state	state	PROPN
cblr-2984	560	20	bar	bar	PROPN
cblr-2984	560	21	ass'n	ass'n	PROPN
cblr-2984	560	22	tax	tax	NOUN
cblr-2984	560	23	section	section	NOUN
cblr-2984	560	24	,	,	PUNCT
cblr-2984	560	25	treatment	treatment	NOUN
cblr-2984	560	26	of	of	ADP
cblr-2984	560	27	variable	variable	ADJ
cblr-2984	560	28	stock	stock	NOUN
cblr-2984	560	29	consideration	consideration	NOUN
cblr-2984	560	30	in	in	ADP
cblr-2984	560	31	tax	tax	NOUN
cblr-2984	560	32	-	-	PUNCT
cblr-2984	560	33	free	free	ADJ
cblr-2984	560	34	corporate	corporate	ADJ
cblr-2984	560	35	reorganizations	reorganization	NOUN
cblr-2984	560	36	(	(	PUNCT
cblr-2984	560	37	feb	feb	PROPN
cblr-2984	560	38	.	.	PROPN
cblr-2984	560	39	4	4	NUM
cblr-2984	560	40	,	,	PUNCT
cblr-2984	560	41	2004	2004	NUM
cblr-2984	560	42	)	)	PUNCT
cblr-2984	560	43	,	,	PUNCT
cblr-2984	560	44	available	available	ADJ
cblr-2984	560	45	in	in	ADP
cblr-2984	560	46	102	102	NUM
cblr-2984	560	47	tax	tax	NOUN
cblr-2984	560	48	notes	note	NOUN
cblr-2984	560	49	864	864	NUM
cblr-2984	560	50	(	(	PUNCT
cblr-2984	560	51	2004	2004	NUM
cblr-2984	560	52	)	)	PUNCT
cblr-2984	560	53	.	.	PUNCT
cblr-2984	561	1	115	115	NUM
cblr-2984	561	2	indeed	indeed	ADV
cblr-2984	561	3	,	,	PUNCT
cblr-2984	561	4	in	in	ADP
cblr-2984	561	5	the	the	DET
cblr-2984	561	6	"	"	PUNCT
cblr-2984	561	7	how	how	SCONJ
cblr-2984	561	8	long	long	ADJ
cblr-2984	561	9	"	"	PUNCT
cblr-2984	561	10	decisions	decision	NOUN
cblr-2984	561	11	,	,	PUNCT
cblr-2984	561	12	the	the	DET
cblr-2984	561	13	courts	court	NOUN
cblr-2984	561	14	held	hold	VERB
cblr-2984	561	15	that	that	SCONJ
cblr-2984	561	16	sales	sale	NOUN
cblr-2984	561	17	of	of	ADP
cblr-2984	561	18	acquiror	acquiror	NOUN
cblr-2984	561	19	stock	stock	NOUN
cblr-2984	561	20	by	by	ADP
cblr-2984	561	21	target	target	NOUN
cblr-2984	561	22	shareholders	shareholder	NOUN
cblr-2984	561	23	after	after	SCONJ
cblr-2984	561	24	a	a	DET
cblr-2984	561	25	merger	merger	NOUN
cblr-2984	561	26	could	could	AUX
cblr-2984	561	27	cause	cause	VERB
cblr-2984	561	28	the	the	DET
cblr-2984	561	29	transaction	transaction	NOUN
cblr-2984	561	30	to	to	PART
cblr-2984	561	31	fail	fail	VERB
cblr-2984	561	32	the	the	DET
cblr-2984	561	33	continuity	continuity	NOUN
cblr-2984	561	34	of	of	ADP
cblr-2984	561	35	interest	interest	NOUN
cblr-2984	561	36	requirement	requirement	NOUN
cblr-2984	561	37	.	.	PUNCT
cblr-2984	562	1	see	see	VERB
cblr-2984	562	2	,	,	PUNCT
cblr-2984	562	3	e.g	e.g	PROPN
cblr-2984	562	4	,	,	PUNCT
cblr-2984	562	5	,	,	PUNCT
cblr-2984	562	6	heintz	heintz	PROPN
cblr-2984	562	7	v.	v.	ADP
cblr-2984	562	8	comm'r	comm'r	PROPN
cblr-2984	562	9	,	,	PUNCT
cblr-2984	562	10	25	25	NUM
cblr-2984	562	11	t.c	t.c	PROPN
cblr-2984	562	12	.	.	PROPN
cblr-2984	562	13	132	132	NUM
cblr-2984	562	14	(	(	PUNCT
cblr-2984	562	15	1955	1955	NUM
cblr-2984	562	16	)	)	PUNCT
cblr-2984	562	17	(	(	PUNCT
cblr-2984	562	18	holding	hold	VERB
cblr-2984	562	19	that	that	DET
cblr-2984	562	20	continuity	continuity	NOUN
cblr-2984	562	21	of	of	ADP
cblr-2984	562	22	interest	interest	NOUN
cblr-2984	562	23	was	be	AUX
cblr-2984	562	24	severed	sever	VERB
cblr-2984	562	25	where	where	SCONJ
cblr-2984	562	26	target	target	NOUN
cblr-2984	562	27	shareholders	shareholder	NOUN
cblr-2984	562	28	received	receive	VERB
cblr-2984	562	29	acquiror	acquiror	NOUN
cblr-2984	562	30	stock	stock	NOUN
cblr-2984	562	31	on	on	ADP
cblr-2984	562	32	the	the	DET
cblr-2984	562	33	condition	condition	NOUN
cblr-2984	562	34	that	that	SCONJ
cblr-2984	562	35	they	they	PRON
cblr-2984	562	36	receive	receive	VERB
cblr-2984	562	37	assistance	assistance	NOUN
cblr-2984	562	38	from	from	ADP
cblr-2984	562	39	the	the	DET
cblr-2984	562	40	acquiror	acquiror	NOUN
cblr-2984	562	41	in	in	ADP
cblr-2984	562	42	selling	sell	VERB
cblr-2984	562	43	that	that	SCONJ
cblr-2984	562	44	stock	stock	NOUN
cblr-2984	562	45	after	after	ADP
cblr-2984	562	46	the	the	DET
cblr-2984	562	47	merger	merger	NOUN
cblr-2984	562	48	)	)	PUNCT
cblr-2984	562	49	;	;	PUNCT
cblr-2984	562	50	see	see	VERB
cblr-2984	562	51	also	also	ADV
cblr-2984	562	52	mcdonald	mcdonald	PROPN
cblr-2984	562	53	's	's	PART
cblr-2984	562	54	rest	rest	NOUN
cblr-2984	562	55	.	.	PUNCT
cblr-2984	563	1	v.	v.	CCONJ
cblr-2984	563	2	comm'r	comm'r	PROPN
cblr-2984	563	3	,	,	PUNCT
cblr-2984	563	4	688	688	NUM
cblr-2984	563	5	f.2d	f.2d	SYM
cblr-2984	563	6	520	520	NUM
cblr-2984	563	7	(	(	PUNCT
cblr-2984	563	8	7th	7th	ADJ
cblr-2984	563	9	cir	cir	NOUN
cblr-2984	563	10	.	.	PROPN
cblr-2984	563	11	1982	1982	NUM
cblr-2984	563	12	)	)	PUNCT
cblr-2984	564	1	(	(	PUNCT
cblr-2984	564	2	the	the	DET
cblr-2984	564	3	sale	sale	NOUN
cblr-2984	564	4	of	of	ADP
cblr-2984	564	5	acquiror	acquiror	NOUN
cblr-2984	564	6	corporation	corporation	NOUN
cblr-2984	564	7	stock	stock	NOUN
cblr-2984	564	8	immediately	immediately	ADV
cblr-2984	564	9	following	follow	VERB
cblr-2984	564	10	a	a	DET
cblr-2984	564	11	merger	merger	NOUN
cblr-2984	564	12	and	and	CCONJ
cblr-2984	564	13	pursuant	pursuant	ADJ
cblr-2984	564	14	to	to	ADP
cblr-2984	564	15	a	a	DET
cblr-2984	564	16	pre	pre	ADJ
cblr-2984	564	17	-	-	ADJ
cblr-2984	564	18	merger	merger	ADJ
cblr-2984	564	19	plan	plan	NOUN
cblr-2984	564	20	caused	cause	VERB
cblr-2984	564	21	the	the	DET
cblr-2984	564	22	merger	merger	NOUN
cblr-2984	564	23	to	to	PART
cblr-2984	564	24	fail	fail	VERB
cblr-2984	564	25	the	the	DET
cblr-2984	564	26	continuity	continuity	NOUN
cblr-2984	564	27	of	of	ADP
cblr-2984	564	28	interest	interest	NOUN
cblr-2984	564	29	requirement	requirement	NOUN
cblr-2984	564	30	even	even	ADV
cblr-2984	564	31	though	though	SCONJ
cblr-2984	564	32	the	the	DET
cblr-2984	564	33	target	target	NOUN
cblr-2984	564	34	shareholders	shareholder	NOUN
cblr-2984	564	35	were	be	AUX
cblr-2984	564	36	not	not	PART
cblr-2984	564	37	under	under	ADP
cblr-2984	564	38	a	a	DET
cblr-2984	564	39	binding	bind	VERB
cblr-2984	564	40	obligation	obligation	NOUN
cblr-2984	564	41	to	to	PART
cblr-2984	564	42	sell	sell	VERB
cblr-2984	564	43	)	)	PUNCT
cblr-2984	564	44	.	.	PUNCT
cblr-2984	565	1	116	116	NUM
cblr-2984	565	2	see	see	VERB
cblr-2984	565	3	treas	treas	PROPN
cblr-2984	565	4	.	.	PUNCT
cblr-2984	566	1	reg	reg	PROPN
cblr-2984	566	2	.	.	PUNCT
cblr-2984	567	1	§	§	PROPN
cblr-2984	567	2	1.368	1.368	NUM
cblr-2984	567	3	-	-	SYM
cblr-2984	567	4	1(e	1(e	NUM
cblr-2984	567	5	)	)	PUNCT
cblr-2984	567	6	(	(	PUNCT
cblr-2984	567	7	as	as	SCONJ
cblr-2984	567	8	amended	amend	VERB
cblr-2984	567	9	in	in	ADP
cblr-2984	567	10	2005	2005	NUM
cblr-2984	567	11	)	)	PUNCT
cblr-2984	567	12	.	.	PUNCT
cblr-2984	568	1	in	in	ADP
cblr-2984	568	2	its	its	PRON
cblr-2984	568	3	preamble	preamble	NOUN
cblr-2984	568	4	to	to	ADP
cblr-2984	568	5	these	these	DET
cblr-2984	568	6	regulations	regulation	NOUN
cblr-2984	568	7	,	,	PUNCT
cblr-2984	568	8	the	the	DET
cblr-2984	568	9	government	government	NOUN
cblr-2984	568	10	stated	state	VERB
cblr-2984	568	11	that	that	SCONJ
cblr-2984	568	12	the	the	DET
cblr-2984	568	13	regulations	regulation	NOUN
cblr-2984	568	14	will	will	AUX
cblr-2984	568	15	"	"	PUNCT
cblr-2984	568	16	greatly	greatly	ADV
cblr-2984	568	17	enhance	enhance	VERB
cblr-2984	568	18	administrability	administrability	NOUN
cblr-2984	568	19	in	in	ADP
cblr-2984	568	20	this	this	DET
cblr-2984	568	21	area	area	NOUN
cblr-2984	568	22	.	.	PUNCT
cblr-2984	568	23	"	"	PUNCT
cblr-2984	569	1	t.d	t.d	PROPN
cblr-2984	569	2	.	.	PROPN
cblr-2984	569	3	8760	8760	NUM
cblr-2984	569	4	,	,	PUNCT
cblr-2984	569	5	1998	1998	NUM
cblr-2984	569	6	-	-	SYM
cblr-2984	569	7	1	1	NUM
cblr-2984	569	8	c.b	c.b	PROPN
cblr-2984	569	9	.	.	PROPN
cblr-2984	569	10	803	803	NUM
cblr-2984	569	11	.	.	PUNCT
cblr-2984	570	1	col	col	PROPN
cblr-2984	570	2	umia	umia	PROPN
cblr-2984	570	3	b	b	PROPN
cblr-2984	570	4	usiness	usiness	PROPN
cblr-2984	570	5	la	la	PROPN
cblr-2984	570	6	w	w	PROPN
cblr-2984	570	7	re	re	PROPN
cblr-2984	570	8	vie	vie	PROPN
cblr-2984	570	9	w	w	PROPN
cblr-2984	571	1	[	[	X
cblr-2984	571	2	vol	vol	NOUN
cblr-2984	571	3	.	.	PUNCT
cblr-2984	571	4	2006	2006	NUM
cblr-2984	571	5	the	the	DET
cblr-2984	571	6	rules	rule	NOUN
cblr-2984	571	7	contribute	contribute	VERB
cblr-2984	571	8	significantly	significantly	ADV
cblr-2984	571	9	to	to	ADP
cblr-2984	571	10	the	the	DET
cblr-2984	571	11	fiction	fiction	NOUN
cblr-2984	571	12	underlying	underlie	VERB
cblr-2984	571	13	the	the	DET
cblr-2984	571	14	continuity	continuity	NOUN
cblr-2984	571	15	of	of	ADP
cblr-2984	571	16	interest	interest	NOUN
cblr-2984	571	17	doctrine	doctrine	NOUN
cblr-2984	571	18	.	.	PUNCT
cblr-2984	572	1	the	the	DET
cblr-2984	572	2	1998	1998	NUM
cblr-2984	572	3	treasury	treasury	PROPN
cblr-2984	572	4	regulations	regulation	NOUN
cblr-2984	572	5	provide	provide	VERB
cblr-2984	572	6	that	that	DET
cblr-2984	572	7	postreorganization	postreorganization	NOUN
cblr-2984	572	8	sales	sale	NOUN
cblr-2984	572	9	of	of	ADP
cblr-2984	572	10	acquiror	acquiror	NOUN
cblr-2984	572	11	stock	stock	NOUN
cblr-2984	572	12	by	by	ADP
cblr-2984	572	13	target	target	NOUN
cblr-2984	572	14	shareholders	shareholder	NOUN
cblr-2984	572	15	are	be	AUX
cblr-2984	572	16	disregarded	disregard	VERB
cblr-2984	572	17	for	for	ADP
cblr-2984	572	18	continuity	continuity	NOUN
cblr-2984	572	19	of	of	ADP
cblr-2984	572	20	interest	interest	NOUN
cblr-2984	572	21	purposes	purpose	NOUN
cblr-2984	572	22	as	as	ADP
cblr-2984	572	23	"	"	PUNCT
cblr-2984	572	24	mere	mere	ADJ
cblr-2984	572	25	dispositions	disposition	NOUN
cblr-2984	572	26	"	"	PUNCT
cblr-2984	572	27	as	as	ADV
cblr-2984	572	28	long	long	ADV
cblr-2984	572	29	as	as	SCONJ
cblr-2984	572	30	the	the	DET
cblr-2984	572	31	target	target	NOUN
cblr-2984	572	32	shareholders	shareholder	NOUN
cblr-2984	572	33	do	do	AUX
cblr-2984	572	34	not	not	PART
cblr-2984	572	35	sell	sell	VERB
cblr-2984	572	36	the	the	DET
cblr-2984	572	37	stock	stock	NOUN
cblr-2984	572	38	to	to	ADP
cblr-2984	572	39	the	the	DET
cblr-2984	572	40	acquiror	acquiror	NOUN
cblr-2984	572	41	or	or	CCONJ
cblr-2984	572	42	to	to	ADP
cblr-2984	572	43	a	a	DET
cblr-2984	572	44	party	party	NOUN
cblr-2984	572	45	"	"	PUNCT
cblr-2984	572	46	related	relate	VERB
cblr-2984	572	47	"	"	PUNCT
cblr-2984	572	48	to	to	ADP
cblr-2984	572	49	the	the	DET
cblr-2984	572	50	acquiror.n17	acquiror.n17	PROPN
cblr-2984	572	51	thus	thus	ADV
cblr-2984	572	52	,	,	PUNCT
cblr-2984	572	53	immediately	immediately	ADV
cblr-2984	572	54	after	after	SCONJ
cblr-2984	572	55	a	a	DET
cblr-2984	572	56	merger	merger	NOUN
cblr-2984	572	57	is	be	AUX
cblr-2984	572	58	consummated	consummate	VERB
cblr-2984	572	59	,	,	PUNCT
cblr-2984	572	60	target	target	NOUN
cblr-2984	572	61	shareholders	shareholder	NOUN
cblr-2984	572	62	may	may	AUX
cblr-2984	572	63	sell	sell	VERB
cblr-2984	572	64	much	much	ADJ
cblr-2984	572	65	of	of	ADP
cblr-2984	572	66	the	the	DET
cblr-2984	572	67	acquiror	acquiror	NOUN
cblr-2984	572	68	stock	stock	NOUN
cblr-2984	572	69	they	they	PRON
cblr-2984	572	70	received	receive	VERB
cblr-2984	572	71	in	in	ADP
cblr-2984	572	72	the	the	DET
cblr-2984	572	73	merger	merger	NOUN
cblr-2984	572	74	to	to	ADP
cblr-2984	572	75	a	a	DET
cblr-2984	572	76	third	third	ADJ
cblr-2984	572	77	party	party	NOUN
cblr-2984	572	78	for	for	ADP
cblr-2984	572	79	cash	cash	NOUN
cblr-2984	572	80	and	and	CCONJ
cblr-2984	572	81	still	still	ADV
cblr-2984	572	82	receive	receive	VERB
cblr-2984	572	83	tax	tax	NOUN
cblr-2984	572	84	-	-	PUNCT
cblr-2984	572	85	deferred	defer	VERB
cblr-2984	572	86	treatment	treatment	NOUN
cblr-2984	572	87	on	on	ADP
cblr-2984	572	88	the	the	DET
cblr-2984	572	89	acquiror	acquiror	NOUN
cblr-2984	572	90	stock	stock	NOUN
cblr-2984	572	91	they	they	PRON
cblr-2984	572	92	retain	retain	VERB
cblr-2984	572	93	.	.	PUNCT
cblr-2984	573	1	"8	"8	VERB
cblr-2984	573	2	this	this	DET
cblr-2984	573	3	rule	rule	NOUN
cblr-2984	573	4	tests	test	VERB
cblr-2984	573	5	continuity	continuity	NOUN
cblr-2984	573	6	of	of	ADP
cblr-2984	573	7	interest	interest	NOUN
cblr-2984	573	8	by	by	ADP
cblr-2984	573	9	taking	take	VERB
cblr-2984	573	10	a	a	DET
cblr-2984	573	11	snapshot	snapshot	NOUN
cblr-2984	573	12	at	at	ADP
cblr-2984	573	13	the	the	DET
cblr-2984	573	14	moment	moment	NOUN
cblr-2984	573	15	a	a	DET
cblr-2984	573	16	merger	merger	NOUN
cblr-2984	573	17	closes	close	VERB
cblr-2984	573	18	.	.	PUNCT
cblr-2984	574	1	but	but	CCONJ
cblr-2984	574	2	,	,	PUNCT
cblr-2984	574	3	even	even	ADV
cblr-2984	574	4	this	this	DET
cblr-2984	574	5	snapshot	snapshot	ADJ
cblr-2984	574	6	image	image	NOUN
cblr-2984	574	7	of	of	ADP
cblr-2984	574	8	continuity	continuity	NOUN
cblr-2984	574	9	of	of	ADP
cblr-2984	574	10	interest	interest	NOUN
cblr-2984	574	11	is	be	AUX
cblr-2984	574	12	illusory	illusory	ADJ
cblr-2984	574	13	.	.	PUNCT
cblr-2984	575	1	as	as	SCONJ
cblr-2984	575	2	discussed	discuss	VERB
cblr-2984	575	3	above	above	ADV
cblr-2984	575	4	,	,	PUNCT
cblr-2984	575	5	target	target	VERB
cblr-2984	575	6	shareholders	shareholder	NOUN
cblr-2984	575	7	can	can	AUX
cblr-2984	575	8	dispose	dispose	VERB
cblr-2984	575	9	of	of	ADP
cblr-2984	575	10	the	the	DET
cblr-2984	575	11	acquiror	acquiror	NOUN
cblr-2984	575	12	stock	stock	NOUN
cblr-2984	575	13	that	that	PRON
cblr-2984	575	14	they	they	PRON
cblr-2984	575	15	receive	receive	AUX
cblr-2984	575	16	immediately	immediately	ADV
cblr-2984	575	17	following	follow	VERB
cblr-2984	575	18	the	the	DET
cblr-2984	575	19	merger	merger	NOUN
cblr-2984	575	20	without	without	ADP
cblr-2984	575	21	violating	violate	VERB
cblr-2984	575	22	continuity	continuity	NOUN
cblr-2984	575	23	.	.	PUNCT
cblr-2984	576	1	the	the	DET
cblr-2984	576	2	1998	1998	NUM
cblr-2984	576	3	treasury	treasury	PROPN
cblr-2984	576	4	regulations	regulation	NOUN
cblr-2984	576	5	disregard	disregard	VERB
cblr-2984	576	6	these	these	DET
cblr-2984	576	7	sales	sale	NOUN
cblr-2984	576	8	even	even	ADV
cblr-2984	576	9	if	if	SCONJ
cblr-2984	576	10	they	they	PRON
cblr-2984	576	11	occur	occur	VERB
cblr-2984	576	12	pursuant	pursuant	ADJ
cblr-2984	576	13	to	to	ADP
cblr-2984	576	14	a	a	DET
cblr-2984	576	15	pre	pre	ADJ
cblr-2984	576	16	-	-	ADJ
cblr-2984	576	17	existing	exist	VERB
cblr-2984	576	18	,	,	PUNCT
cblr-2984	576	19	binding	bind	VERB
cblr-2984	576	20	written	write	VERB
cblr-2984	576	21	contract.119	contract.119	NOUN
cblr-2984	576	22	a	a	DET
cblr-2984	576	23	target	target	NOUN
cblr-2984	576	24	shareholder	shareholder	NOUN
cblr-2984	576	25	can	can	AUX
cblr-2984	576	26	arrange	arrange	VERB
cblr-2984	576	27	to	to	PART
cblr-2984	576	28	dispose	dispose	VERB
cblr-2984	576	29	of	of	ADP
cblr-2984	576	30	acquiror	acquiror	NOUN
cblr-2984	576	31	stock	stock	NOUN
cblr-2984	576	32	that	that	PRON
cblr-2984	576	33	it	it	PRON
cblr-2984	576	34	will	will	AUX
cblr-2984	576	35	receive	receive	VERB
cblr-2984	576	36	in	in	ADP
cblr-2984	576	37	a	a	DET
cblr-2984	576	38	merger	merger	NOUN
cblr-2984	576	39	-	-	PUNCT
cblr-2984	576	40	even	even	ADV
cblr-2984	576	41	before	before	ADP
cblr-2984	576	42	owning	own	VERB
cblr-2984	576	43	itwithout	itwithout	NOUN
cblr-2984	576	44	impinging	impinge	VERB
cblr-2984	576	45	upon	upon	SCONJ
cblr-2984	576	46	continuity	continuity	NOUN
cblr-2984	576	47	of	of	ADP
cblr-2984	576	48	interest	interest	NOUN
cblr-2984	576	49	.	.	PUNCT
cblr-2984	577	1	returning	return	VERB
cblr-2984	577	2	to	to	ADP
cblr-2984	577	3	our	our	PRON
cblr-2984	577	4	example	example	NOUN
cblr-2984	577	5	,	,	PUNCT
cblr-2984	577	6	assume	assume	VERB
cblr-2984	577	7	that	that	SCONJ
cblr-2984	577	8	farmer	farmer	PROPN
cblr-2984	577	9	brown	brown	PROPN
cblr-2984	577	10	agreed	agree	VERB
cblr-2984	577	11	to	to	PART
cblr-2984	577	12	exchange	exchange	VERB
cblr-2984	577	13	his	his	PRON
cblr-2984	577	14	small	small	ADJ
cblr-2984	577	15	cheesecorp	cheesecorp	NOUN
cblr-2984	577	16	stock	stock	NOUN
cblr-2984	577	17	for	for	ADP
cblr-2984	577	18	merger	merger	NOUN
cblr-2984	577	19	consideration	consideration	NOUN
cblr-2984	577	20	consisting	consist	VERB
cblr-2984	577	21	of	of	ADP
cblr-2984	577	22	$	$	SYM
cblr-2984	577	23	60,000	60,000	NUM
cblr-2984	577	24	cash	cash	NOUN
cblr-2984	577	25	and	and	CCONJ
cblr-2984	577	26	400	400	NUM
cblr-2984	577	27	shares	share	NOUN
cblr-2984	577	28	of	of	ADP
cblr-2984	577	29	big	big	ADJ
cblr-2984	577	30	cheesecorp	cheesecorp	PROPN
cblr-2984	577	31	stock	stock	NOUN
cblr-2984	577	32	(	(	PUNCT
cblr-2984	577	33	worth	worth	ADJ
cblr-2984	577	34	$	$	SYM
cblr-2984	577	35	40,000	40,000	NUM
cblr-2984	577	36	in	in	ADP
cblr-2984	577	37	the	the	DET
cblr-2984	577	38	aggregate	aggregate	NOUN
cblr-2984	577	39	)	)	PUNCT
cblr-2984	577	40	.	.	PUNCT
cblr-2984	578	1	farmer	farmer	PROPN
cblr-2984	578	2	brown	brown	PROPN
cblr-2984	578	3	could	could	AUX
cblr-2984	578	4	sign	sign	VERB
cblr-2984	578	5	a	a	DET
cblr-2984	578	6	binding	bind	VERB
cblr-2984	578	7	written	write	VERB
cblr-2984	578	8	contract	contract	NOUN
cblr-2984	578	9	,	,	PUNCT
cblr-2984	578	10	before	before	SCONJ
cblr-2984	578	11	the	the	DET
cblr-2984	578	12	merger	merger	NOUN
cblr-2984	578	13	even	even	ADV
cblr-2984	578	14	closes	close	VERB
cblr-2984	578	15	,	,	PUNCT
cblr-2984	578	16	to	to	PART
cblr-2984	578	17	transfer	transfer	VERB
cblr-2984	578	18	to	to	ADP
cblr-2984	578	19	a	a	DET
cblr-2984	578	20	third	third	ADJ
cblr-2984	578	21	party	party	NOUN
cblr-2984	578	22	300	300	NUM
cblr-2984	578	23	of	of	ADP
cblr-2984	578	24	the	the	DET
cblr-2984	578	25	shares	share	NOUN
cblr-2984	578	26	that	that	PRON
cblr-2984	578	27	he	he	PRON
cblr-2984	578	28	will	will	AUX
cblr-2984	578	29	receive	receive	VERB
cblr-2984	578	30	in	in	ADP
cblr-2984	578	31	the	the	DET
cblr-2984	578	32	merger	merger	NOUN
cblr-2984	578	33	for	for	ADP
cblr-2984	578	34	$	$	SYM
cblr-2984	578	35	30,000	30,000	NUM
cblr-2984	578	36	cash	cash	NOUN
cblr-2984	578	37	.	.	PUNCT
cblr-2984	579	1	117	117	NUM
cblr-2984	579	2	see	see	VERB
cblr-2984	579	3	treas	treas	PROPN
cblr-2984	579	4	.	.	PUNCT
cblr-2984	580	1	reg	reg	PROPN
cblr-2984	580	2	.	.	PUNCT
cblr-2984	581	1	§	§	PROPN
cblr-2984	581	2	1.368	1.368	NUM
cblr-2984	581	3	-	-	SYM
cblr-2984	581	4	1(e	1(e	NUM
cblr-2984	581	5	)	)	PUNCT
cblr-2984	581	6	(	(	PUNCT
cblr-2984	581	7	as	as	SCONJ
cblr-2984	581	8	amended	amend	VERB
cblr-2984	581	9	in	in	ADP
cblr-2984	581	10	2005	2005	NUM
cblr-2984	581	11	)	)	PUNCT
cblr-2984	581	12	.	.	PUNCT
cblr-2984	582	1	118	118	NUM
cblr-2984	582	2	in	in	ADP
cblr-2984	582	3	fact	fact	NOUN
cblr-2984	582	4	,	,	PUNCT
cblr-2984	582	5	the	the	DET
cblr-2984	582	6	1998	1998	NUM
cblr-2984	582	7	treasury	treasury	PROPN
cblr-2984	582	8	regulations	regulation	NOUN
cblr-2984	582	9	enable	enable	VERB
cblr-2984	582	10	a	a	DET
cblr-2984	582	11	target	target	NOUN
cblr-2984	582	12	shareholder	shareholder	NOUN
cblr-2984	582	13	to	to	PART
cblr-2984	582	14	dispose	dispose	VERB
cblr-2984	582	15	of	of	ADP
cblr-2984	582	16	all	all	PRON
cblr-2984	582	17	of	of	ADP
cblr-2984	582	18	the	the	DET
cblr-2984	582	19	acquiror	acquiror	NOUN
cblr-2984	582	20	stock	stock	NOUN
cblr-2984	582	21	it	it	PRON
cblr-2984	582	22	receives	receive	VERB
cblr-2984	582	23	immediately	immediately	ADV
cblr-2984	582	24	after	after	ADP
cblr-2984	582	25	a	a	DET
cblr-2984	582	26	reorganization	reorganization	NOUN
cblr-2984	582	27	without	without	ADP
cblr-2984	582	28	infringing	infringe	VERB
cblr-2984	582	29	upon	upon	SCONJ
cblr-2984	582	30	the	the	DET
cblr-2984	582	31	continuity	continuity	NOUN
cblr-2984	582	32	of	of	ADP
cblr-2984	582	33	interest	interest	NOUN
cblr-2984	582	34	requirement	requirement	NOUN
cblr-2984	582	35	.	.	PUNCT
cblr-2984	583	1	see	see	VERB
cblr-2984	583	2	treas	treas	PROPN
cblr-2984	583	3	.	.	PUNCT
cblr-2984	584	1	reg	reg	PROPN
cblr-2984	584	2	.	.	PUNCT
cblr-2984	585	1	§	§	PROPN
cblr-2984	585	2	1.368	1.368	NUM
cblr-2984	585	3	-	-	SYM
cblr-2984	585	4	1(e	1(e	NUM
cblr-2984	585	5	)	)	PUNCT
cblr-2984	585	6	(	(	PUNCT
cblr-2984	585	7	as	as	SCONJ
cblr-2984	585	8	amended	amend	VERB
cblr-2984	585	9	in	in	ADP
cblr-2984	585	10	2005	2005	NUM
cblr-2984	585	11	)	)	PUNCT
cblr-2984	585	12	.	.	PUNCT
cblr-2984	586	1	'	'	NUM
cblr-2984	586	2	9	9	NUM
cblr-2984	586	3	i	i	PROPN
cblr-2984	586	4	d.	d.	PROPN
cblr-2984	586	5	§	§	PROPN
cblr-2984	586	6	1.368	1.368	NUM
cblr-2984	586	7	-	-	SYM
cblr-2984	586	8	1(e)(7	1(e)(7	NUM
cblr-2984	586	9	)	)	PUNCT
cblr-2984	586	10	,	,	PUNCT
cblr-2984	586	11	ex	ex	NOUN
cblr-2984	586	12	.	.	NOUN
cblr-2984	586	13	1	1	NUM
cblr-2984	586	14	(	(	PUNCT
cblr-2984	586	15	as	as	SCONJ
cblr-2984	586	16	amended	amend	VERB
cblr-2984	586	17	in	in	ADP
cblr-2984	586	18	2006	2006	NUM
cblr-2984	586	19	)	)	PUNCT
cblr-2984	586	20	(	(	PUNCT
cblr-2984	586	21	merger	merger	NOUN
cblr-2984	586	22	in	in	ADP
cblr-2984	586	23	which	which	PRON
cblr-2984	586	24	target	target	NOUN
cblr-2984	586	25	shareholder	shareholder	NOUN
cblr-2984	586	26	receives	receive	VERB
cblr-2984	586	27	cash	cash	NOUN
cblr-2984	586	28	and	and	CCONJ
cblr-2984	586	29	acquiror	acquiror	NOUN
cblr-2984	586	30	stock	stock	NOUN
cblr-2984	586	31	and	and	CCONJ
cblr-2984	586	32	,	,	PUNCT
cblr-2984	586	33	immediately	immediately	ADV
cblr-2984	586	34	after	after	ADP
cblr-2984	586	35	the	the	DET
cblr-2984	586	36	merger	merger	NOUN
cblr-2984	586	37	,	,	PUNCT
cblr-2984	586	38	disposes	dispose	VERB
cblr-2984	586	39	of	of	ADP
cblr-2984	586	40	all	all	PRON
cblr-2984	586	41	of	of	ADP
cblr-2984	586	42	the	the	DET
cblr-2984	586	43	acquiror	acquiror	NOUN
cblr-2984	586	44	stock	stock	NOUN
cblr-2984	586	45	it	it	PRON
cblr-2984	586	46	received	receive	VERB
cblr-2984	586	47	to	to	ADP
cblr-2984	586	48	a	a	DET
cblr-2984	586	49	third	third	ADJ
cblr-2984	586	50	party	party	NOUN
cblr-2984	586	51	pursuant	pursuant	NOUN
cblr-2984	586	52	to	to	ADP
cblr-2984	586	53	a	a	DET
cblr-2984	586	54	"	"	PUNCT
cblr-2984	586	55	preexisting	preexist	VERB
cblr-2984	586	56	binding	bind	VERB
cblr-2984	586	57	contract	contract	NOUN
cblr-2984	586	58	"	"	PUNCT
cblr-2984	586	59	does	do	AUX
cblr-2984	586	60	not	not	PART
cblr-2984	586	61	violate	violate	VERB
cblr-2984	586	62	the	the	DET
cblr-2984	586	63	continuity	continuity	NOUN
cblr-2984	586	64	of	of	ADP
cblr-2984	586	65	interest	interest	NOUN
cblr-2984	586	66	requirement	requirement	NOUN
cblr-2984	586	67	)	)	PUNCT
cblr-2984	586	68	.	.	PUNCT
cblr-2984	587	1	no	no	INTJ
cblr-2984	587	2	.	.	PUNCT
cblr-2984	588	1	1:11	1:11	NUM
cblr-2984	588	2	confronting	confronting	NOUN
cblr-2984	588	3	continuity	continuity	NOUN
cblr-2984	588	4	immediately	immediately	ADV
cblr-2984	588	5	after	after	SCONJ
cblr-2984	588	6	the	the	DET
cblr-2984	588	7	merger	merger	NOUN
cblr-2984	588	8	closes	close	VERB
cblr-2984	588	9	,	,	PUNCT
cblr-2984	588	10	therefore	therefore	ADV
cblr-2984	588	11	,	,	PUNCT
cblr-2984	588	12	farmer	farmer	NOUN
cblr-2984	588	13	brown	brown	NOUN
cblr-2984	588	14	would	would	AUX
cblr-2984	588	15	hold	hold	VERB
cblr-2984	588	16	a	a	DET
cblr-2984	588	17	total	total	NOUN
cblr-2984	588	18	of	of	ADP
cblr-2984	588	19	$	$	SYM
cblr-2984	588	20	90,000	90,000	NUM
cblr-2984	588	21	cash	cash	NOUN
cblr-2984	588	22	and	and	CCONJ
cblr-2984	588	23	one	one	NUM
cblr-2984	588	24	hundred	hundred	NUM
cblr-2984	588	25	shares	share	NOUN
cblr-2984	588	26	of	of	ADP
cblr-2984	588	27	big	big	ADJ
cblr-2984	588	28	cheesecorp	cheesecorp	PROPN
cblr-2984	588	29	stock	stock	NOUN
cblr-2984	588	30	(	(	PUNCT
cblr-2984	588	31	worth	worth	ADJ
cblr-2984	588	32	$	$	SYM
cblr-2984	588	33	10,000	10,000	NUM
cblr-2984	588	34	in	in	ADP
cblr-2984	588	35	the	the	DET
cblr-2984	588	36	aggregate	aggregate	NOUN
cblr-2984	588	37	)	)	PUNCT
cblr-2984	588	38	,	,	PUNCT
cblr-2984	588	39	meaning	mean	VERB
cblr-2984	588	40	that	that	SCONJ
cblr-2984	588	41	a	a	DET
cblr-2984	588	42	mere	mere	ADJ
cblr-2984	588	43	10	10	NUM
cblr-2984	588	44	percent	percent	NOUN
cblr-2984	588	45	of	of	ADP
cblr-2984	588	46	the	the	DET
cblr-2984	588	47	aggregate	aggregate	ADJ
cblr-2984	588	48	consideration	consideration	NOUN
cblr-2984	588	49	he	he	PRON
cblr-2984	588	50	receives	receive	VERB
cblr-2984	588	51	would	would	AUX
cblr-2984	588	52	consist	consist	VERB
cblr-2984	588	53	of	of	ADP
cblr-2984	588	54	big	big	ADJ
cblr-2984	588	55	cheesecorp	cheesecorp	NOUN
cblr-2984	588	56	stock	stock	NOUN
cblr-2984	588	57	.	.	PUNCT
cblr-2984	589	1	table	table	NOUN
cblr-2984	589	2	3	3	NUM
cblr-2984	589	3	below	below	ADV
cblr-2984	589	4	illustrates	illustrate	VERB
cblr-2984	589	5	the	the	DET
cblr-2984	589	6	proportion	proportion	NOUN
cblr-2984	589	7	of	of	ADP
cblr-2984	589	8	the	the	DET
cblr-2984	589	9	aggregate	aggregate	ADJ
cblr-2984	589	10	merger	merger	NOUN
cblr-2984	589	11	consideration	consideration	NOUN
cblr-2984	589	12	delivered	deliver	VERB
cblr-2984	589	13	to	to	ADP
cblr-2984	589	14	farmer	farmer	PROPN
cblr-2984	589	15	brown	brown	PROPN
cblr-2984	589	16	that	that	PRON
cblr-2984	589	17	consists	consist	VERB
cblr-2984	589	18	of	of	ADP
cblr-2984	589	19	big	big	ADJ
cblr-2984	589	20	cheesecorp	cheesecorp	NOUN
cblr-2984	589	21	stock	stock	NOUN
cblr-2984	589	22	assuming	assume	VERB
cblr-2984	589	23	that	that	SCONJ
cblr-2984	589	24	farmer	farmer	NOUN
cblr-2984	589	25	brown	brown	NOUN
cblr-2984	589	26	enters	enter	VERB
cblr-2984	589	27	into	into	ADP
cblr-2984	589	28	a	a	DET
cblr-2984	589	29	pre	pre	ADJ
cblr-2984	589	30	-	-	ADJ
cblr-2984	589	31	existing	exist	VERB
cblr-2984	589	32	binding	bind	VERB
cblr-2984	589	33	contract	contract	NOUN
cblr-2984	589	34	to	to	PART
cblr-2984	589	35	sell	sell	VERB
cblr-2984	589	36	to	to	ADP
cblr-2984	589	37	a	a	DET
cblr-2984	589	38	third	third	ADJ
cblr-2984	589	39	party	party	NOUN
cblr-2984	589	40	and	and	CCONJ
cblr-2984	589	41	,	,	PUNCT
cblr-2984	589	42	alternatively	alternatively	ADV
cblr-2984	589	43	,	,	PUNCT
cblr-2984	589	44	assuming	assume	VERB
cblr-2984	589	45	that	that	SCONJ
cblr-2984	589	46	he	he	PRON
cblr-2984	589	47	does	do	AUX
cblr-2984	589	48	not	not	PART
cblr-2984	589	49	enter	enter	VERB
cblr-2984	589	50	into	into	ADP
cblr-2984	589	51	such	such	DET
cblr-2984	589	52	a	a	DET
cblr-2984	589	53	contract	contract	NOUN
cblr-2984	589	54	.	.	PUNCT
cblr-2984	590	1	table	table	NOUN
cblr-2984	590	2	3	3	NUM
cblr-2984	590	3	.	.	X
cblr-2984	591	1	proportion	proportion	NOUN
cblr-2984	591	2	of	of	ADP
cblr-2984	591	3	merger	merger	NOUN
cblr-2984	591	4	consideration	consideration	NOUN
cblr-2984	591	5	consisting	consist	VERB
cblr-2984	591	6	of	of	ADP
cblr-2984	591	7	big	big	ADJ
cblr-2984	591	8	cheesecorp	cheesecorp	PROPN
cblr-2984	591	9	stock	stock	NOUN
cblr-2984	591	10	where	where	SCONJ
cblr-2984	591	11	farmer	farmer	NOUN
cblr-2984	591	12	brown	brown	NOUN
cblr-2984	591	13	enters	enter	VERB
cblr-2984	591	14	into	into	ADP
cblr-2984	591	15	a	a	DET
cblr-2984	591	16	pre	pre	ADJ
cblr-2984	591	17	-	-	ADJ
cblr-2984	591	18	existing	exist	VERB
cblr-2984	591	19	binding	bind	VERB
cblr-2984	591	20	contract	contract	NOUN
cblr-2984	591	21	to	to	PART
cblr-2984	591	22	sell	sell	VERB
cblr-2984	591	23	versus	versus	ADP
cblr-2984	591	24	situation	situation	NOUN
cblr-2984	591	25	where	where	SCONJ
cblr-2984	591	26	no	no	DET
cblr-2984	591	27	pre	pre	ADJ
cblr-2984	591	28	-	-	ADJ
cblr-2984	591	29	existing	exist	VERB
cblr-2984	591	30	binding	bind	VERB
cblr-2984	591	31	contract	contract	NOUN
cblr-2984	591	32	to	to	PART
cblr-2984	591	33	sell	sell	VERB
cblr-2984	591	34	exists	exist	NOUN
cblr-2984	591	35	assuming	assume	VERB
cblr-2984	591	36	preassuming	preassume	VERB
cblr-2984	591	37	no	no	DET
cblr-2984	591	38	preexisting	preexist	VERB
cblr-2984	591	39	binding	bind	VERB
cblr-2984	591	40	existing	exist	VERB
cblr-2984	591	41	binding	bind	VERB
cblr-2984	591	42	contract	contract	NOUN
cblr-2984	591	43	to	to	PART
cblr-2984	591	44	sell	sell	VERB
cblr-2984	591	45	contract	contract	NOUN
cblr-2984	591	46	to	to	PART
cblr-2984	591	47	sell	sell	VERB
cblr-2984	591	48	value	value	NOUN
cblr-2984	591	49	of	of	ADP
cblr-2984	591	50	cash	cash	NOUN
cblr-2984	591	51	received	receive	VERB
cblr-2984	591	52	$	$	SYM
cblr-2984	591	53	60,000	60,000	NUM
cblr-2984	591	54	$	$	SYM
cblr-2984	591	55	60,000	60,000	NUM
cblr-2984	591	56	from	from	ADP
cblr-2984	591	57	big	big	ADJ
cblr-2984	591	58	cheesecorp	cheesecorp	PROPN
cblr-2984	591	59	value	value	NOUN
cblr-2984	591	60	of	of	ADP
cblr-2984	591	61	cash	cash	NOUN
cblr-2984	591	62	received	receive	VERB
cblr-2984	591	63	$	$	SYM
cblr-2984	591	64	30,000	30,000	NUM
cblr-2984	591	65	$	$	SYM
cblr-2984	591	66	0	0	NUM
cblr-2984	591	67	from	from	ADP
cblr-2984	591	68	third	third	ADJ
cblr-2984	591	69	party	party	NOUN
cblr-2984	591	70	value	value	NOUN
cblr-2984	591	71	of	of	ADP
cblr-2984	591	72	stock	stock	NOUN
cblr-2984	591	73	received	receive	VERB
cblr-2984	591	74	$	$	SYM
cblr-2984	591	75	10,000	10,000	NUM
cblr-2984	591	76	(	(	PUNCT
cblr-2984	591	77	100	100	NUM
cblr-2984	591	78	shares	share	NOUN
cblr-2984	591	79	@	@	ADP
cblr-2984	591	80	$	$	SYM
cblr-2984	591	81	40,000	40,000	NUM
cblr-2984	591	82	(	(	PUNCT
cblr-2984	591	83	400	400	NUM
cblr-2984	591	84	shares	share	NOUN
cblr-2984	591	85	@	@	ADP
cblr-2984	591	86	from	from	ADP
cblr-2984	591	87	big	big	PROPN
cblr-2984	591	88	cheesecorp	cheesecorp	PROPN
cblr-2984	591	89	$	$	SYM
cblr-2984	591	90	100	100	NUM
cblr-2984	591	91	per	per	ADP
cblr-2984	591	92	share	share	NOUN
cblr-2984	591	93	)	)	PUNCT
cblr-2984	591	94	$	$	SYM
cblr-2984	591	95	100	100	NUM
cblr-2984	591	96	per	per	ADP
cblr-2984	591	97	share	share	NOUN
cblr-2984	591	98	)	)	PUNCT
cblr-2984	591	99	proportion	proportion	NOUN
cblr-2984	591	100	of	of	ADP
cblr-2984	591	101	aggregate	aggregate	ADJ
cblr-2984	591	102	merger	merger	NOUN
cblr-2984	591	103	consideration	consideration	NOUN
cblr-2984	591	104	10	10	NUM
cblr-2984	591	105	%	%	NOUN
cblr-2984	591	106	40	40	NUM
cblr-2984	591	107	%	%	NOUN
cblr-2984	591	108	consisting	consist	VERB
cblr-2984	591	109	of	of	ADP
cblr-2984	591	110	big	big	ADJ
cblr-2984	591	111	cheesecorp	cheesecorp	PROPN
cblr-2984	591	112	stock	stock	NOUN
cblr-2984	591	113	that	that	PRON
cblr-2984	591	114	farmer	farmer	NOUN
cblr-2984	591	115	brown	brown	NOUN
cblr-2984	591	116	receives	receive	VERB
cblr-2984	591	117	does	do	AUX
cblr-2984	591	118	the	the	DET
cblr-2984	591	119	end	end	NOUN
cblr-2984	591	120	result	result	NOUN
cblr-2984	591	121	here	here	ADV
cblr-2984	591	122	indicate	indicate	VERB
cblr-2984	591	123	that	that	SCONJ
cblr-2984	591	124	farmer	farmer	NOUN
cblr-2984	591	125	brown	brown	NOUN
cblr-2984	591	126	received	receive	VERB
cblr-2984	591	127	$	$	SYM
cblr-2984	591	128	90,000	90,000	NUM
cblr-2984	591	129	in	in	ADP
cblr-2984	591	130	cash	cash	NOUN
cblr-2984	591	131	and	and	CCONJ
cblr-2984	591	132	$	$	SYM
cblr-2984	591	133	10,000	10,000	NUM
cblr-2984	591	134	worth	worth	NOUN
cblr-2984	591	135	of	of	ADP
cblr-2984	591	136	big	big	ADJ
cblr-2984	591	137	cheesecorp	cheesecorp	NOUN
cblr-2984	591	138	stock	stock	NOUN
cblr-2984	591	139	in	in	ADP
cblr-2984	591	140	the	the	DET
cblr-2984	591	141	merger	merger	NOUN
cblr-2984	591	142	?	?	PUNCT
cblr-2984	592	1	although	although	SCONJ
cblr-2984	592	2	farmer	farmer	PROPN
cblr-2984	592	3	brown	brown	NOUN
cblr-2984	592	4	sold	sell	VERB
cblr-2984	592	5	most	most	ADJ
cblr-2984	592	6	of	of	ADP
cblr-2984	592	7	his	his	PRON
cblr-2984	592	8	big	big	ADJ
cblr-2984	592	9	cheesecorp	cheesecorp	NOUN
cblr-2984	592	10	stock	stock	NOUN
cblr-2984	592	11	before	before	SCONJ
cblr-2984	592	12	he	he	PRON
cblr-2984	592	13	even	even	ADV
cblr-2984	592	14	owned	own	VERB
cblr-2984	592	15	it	it	PRON
cblr-2984	592	16	,	,	PUNCT
cblr-2984	592	17	according	accord	VERB
cblr-2984	592	18	to	to	ADP
cblr-2984	592	19	the	the	DET
cblr-2984	592	20	continuity	continuity	NOUN
cblr-2984	592	21	of	of	ADP
cblr-2984	592	22	interest	interest	NOUN
cblr-2984	592	23	doctrine	doctrine	NOUN
cblr-2984	592	24	(	(	PUNCT
cblr-2984	592	25	as	as	ADP
cblr-2984	592	26	modified	modify	VERB
cblr-2984	592	27	col	col	PROPN
cblr-2984	592	28	umbia	umbia	PROPN
cblr-2984	592	29	b	b	PROPN
cblr-2984	593	1	usiness	usiness	PROPN
cblr-2984	593	2	la	la	PROPN
cblr-2984	593	3	w	w	PROPN
cblr-2984	593	4	pe	pe	PROPN
cblr-2984	593	5	vie	vie	PROPN
cblr-2984	593	6	w	w	PROPN
cblr-2984	594	1	[	[	X
cblr-2984	594	2	vol	vol	NOUN
cblr-2984	594	3	.	.	PUNCT
cblr-2984	594	4	2006	2006	NUM
cblr-2984	594	5	"	"	PUNCT
cblr-2984	594	6	"	"	PUNCT
cblr-2984	594	7	120	120	NUM
cblr-2984	594	8	by	by	ADP
cblr-2984	594	9	the	the	DET
cblr-2984	594	10	1998	1998	NUM
cblr-2984	594	11	treasury	treasury	PROPN
cblr-2984	594	12	regulations	regulation	NOUN
cblr-2984	594	13	)	)	PUNCT
cblr-2984	594	14	,	,	PUNCT
cblr-2984	594	15	the	the	DET
cblr-2984	594	16	answer	answer	NOUN
cblr-2984	594	17	is	be	AUX
cblr-2984	594	18	"	"	PUNCT
cblr-2984	594	19	no	no	INTJ
cblr-2984	594	20	.	.	PUNCT
cblr-2984	595	1	farmer	farmer	PROPN
cblr-2984	595	2	brown	brown	PROPN
cblr-2984	595	3	benefited	benefit	VERB
cblr-2984	595	4	from	from	ADP
cblr-2984	595	5	tax	tax	NOUN
cblr-2984	595	6	-	-	PUNCT
cblr-2984	595	7	deferred	defer	VERB
cblr-2984	595	8	treatment	treatment	NOUN
cblr-2984	595	9	of	of	ADP
cblr-2984	595	10	the	the	DET
cblr-2984	595	11	one	one	NUM
cblr-2984	595	12	hundred	hundred	NUM
cblr-2984	595	13	shares	share	NOUN
cblr-2984	595	14	of	of	ADP
cblr-2984	595	15	big	big	ADJ
cblr-2984	595	16	cheesecorp	cheesecorp	NOUN
cblr-2984	595	17	stock	stock	NOUN
cblr-2984	595	18	that	that	PRON
cblr-2984	595	19	he	he	PRON
cblr-2984	595	20	did	do	AUX
cblr-2984	595	21	retain	retain	VERB
cblr-2984	595	22	because	because	SCONJ
cblr-2984	595	23	he	he	PRON
cblr-2984	595	24	"	"	PUNCT
cblr-2984	595	25	continued	continue	VERB
cblr-2984	595	26	"	"	PUNCT
cblr-2984	595	27	his	his	PRON
cblr-2984	595	28	proprietary	proprietary	ADJ
cblr-2984	595	29	interest	interest	NOUN
cblr-2984	595	30	following	follow	VERB
cblr-2984	595	31	the	the	DET
cblr-2984	595	32	merger	merger	NOUN
cblr-2984	595	33	.	.	PUNCT
cblr-2984	596	1	121	121	NUM
cblr-2984	596	2	another	another	DET
cblr-2984	596	3	aspect	aspect	NOUN
cblr-2984	596	4	of	of	ADP
cblr-2984	596	5	the	the	DET
cblr-2984	596	6	1998	1998	NUM
cblr-2984	596	7	treasury	treasury	PROPN
cblr-2984	596	8	regulations	regulation	NOUN
cblr-2984	596	9	that	that	PRON
cblr-2984	596	10	contributes	contribute	VERB
cblr-2984	596	11	to	to	ADP
cblr-2984	596	12	the	the	DET
cblr-2984	596	13	continuity	continuity	NOUN
cblr-2984	596	14	of	of	ADP
cblr-2984	596	15	interest	interest	NOUN
cblr-2984	596	16	fiction	fiction	NOUN
cblr-2984	596	17	involves	involve	VERB
cblr-2984	596	18	the	the	DET
cblr-2984	596	19	requirement	requirement	NOUN
cblr-2984	596	20	that	that	SCONJ
cblr-2984	596	21	the	the	DET
cblr-2984	596	22	target	target	NOUN
cblr-2984	596	23	shareholders	shareholder	NOUN
cblr-2984	596	24	may	may	AUX
cblr-2984	596	25	not	not	PART
cblr-2984	596	26	sell	sell	VERB
cblr-2984	596	27	the	the	DET
cblr-2984	596	28	acquiror	acquiror	NOUN
cblr-2984	596	29	stock	stock	NOUN
cblr-2984	596	30	received	receive	VERB
cblr-2984	596	31	in	in	ADP
cblr-2984	596	32	a	a	DET
cblr-2984	596	33	reorganization	reorganization	NOUN
cblr-2984	596	34	to	to	ADP
cblr-2984	596	35	parties	party	NOUN
cblr-2984	596	36	"	"	PUNCT
cblr-2984	596	37	related	relate	VERB
cblr-2984	596	38	"	"	PUNCT
cblr-2984	596	39	to	to	ADP
cblr-2984	596	40	the	the	DET
cblr-2984	596	41	acquiror.122	acquiror.122	NOUN
cblr-2984	596	42	this	this	DET
cblr-2984	596	43	rule	rule	NOUN
cblr-2984	596	44	makes	make	VERB
cblr-2984	596	45	intuitive	intuitive	ADJ
cblr-2984	596	46	sense	sense	NOUN
cblr-2984	596	47	.	.	PUNCT
cblr-2984	597	1	if	if	SCONJ
cblr-2984	597	2	the	the	DET
cblr-2984	597	3	acquiror	acquiror	NOUN
cblr-2984	597	4	's	's	PART
cblr-2984	597	5	wholly	wholly	ADV
cblr-2984	597	6	owned	own	VERB
cblr-2984	597	7	subsidiary	subsidiary	NOUN
cblr-2984	597	8	or	or	CCONJ
cblr-2984	597	9	sole	sole	ADJ
cblr-2984	597	10	shareholder	shareholder	NOUN
cblr-2984	597	11	could	could	AUX
cblr-2984	597	12	acquire	acquire	VERB
cblr-2984	597	13	for	for	ADP
cblr-2984	597	14	cash	cash	NOUN
cblr-2984	597	15	the	the	DET
cblr-2984	597	16	acquiror	acquiror	NOUN
cblr-2984	597	17	stock	stock	NOUN
cblr-2984	597	18	received	receive	VERB
cblr-2984	597	19	by	by	ADP
cblr-2984	597	20	former	former	ADJ
cblr-2984	597	21	target	target	NOUN
cblr-2984	597	22	shareholders	shareholder	NOUN
cblr-2984	597	23	in	in	ADP
cblr-2984	597	24	the	the	DET
cblr-2984	597	25	merger	merger	NOUN
cblr-2984	597	26	,	,	PUNCT
cblr-2984	597	27	then	then	ADV
cblr-2984	597	28	,	,	PUNCT
cblr-2984	597	29	effectively	effectively	ADV
cblr-2984	597	30	,	,	PUNCT
cblr-2984	597	31	the	the	DET
cblr-2984	597	32	acquiror	acquiror	NOUN
cblr-2984	597	33	could	could	AUX
cblr-2984	597	34	deliver	deliver	VERB
cblr-2984	597	35	cash	cash	NOUN
cblr-2984	597	36	,	,	PUNCT
cblr-2984	597	37	and	and	CCONJ
cblr-2984	597	38	not	not	PART
cblr-2984	597	39	stock	stock	NOUN
cblr-2984	597	40	,	,	PUNCT
cblr-2984	597	41	to	to	ADP
cblr-2984	597	42	those	those	DET
cblr-2984	597	43	shareholders	shareholder	NOUN
cblr-2984	597	44	.	.	PUNCT
cblr-2984	598	1	23	23	NUM
cblr-2984	599	1	a	a	DET
cblr-2984	599	2	major	major	ADJ
cblr-2984	599	3	inconsistency	inconsistency	NOUN
cblr-2984	599	4	in	in	ADP
cblr-2984	599	5	these	these	DET
cblr-2984	599	6	rules	rule	NOUN
cblr-2984	599	7	,	,	PUNCT
cblr-2984	599	8	however	however	ADV
cblr-2984	599	9	,	,	PUNCT
cblr-2984	599	10	is	be	AUX
cblr-2984	599	11	that	that	SCONJ
cblr-2984	599	12	only	only	ADV
cblr-2984	599	13	a	a	DET
cblr-2984	599	14	corporation	corporation	NOUN
cblr-2984	599	15	can	can	AUX
cblr-2984	599	16	technically	technically	ADV
cblr-2984	599	17	qualify	qualify	VERB
cblr-2984	599	18	as	as	ADP
cblr-2984	599	19	a	a	DET
cblr-2984	599	20	"	"	PUNCT
cblr-2984	599	21	related	related	ADJ
cblr-2984	599	22	person	person	NOUN
cblr-2984	599	23	.	.	PUNCT
cblr-2984	599	24	'	'	PUNCT
cblr-2984	600	1	24	24	NUM
cblr-2984	600	2	if	if	SCONJ
cblr-2984	600	3	an	an	DET
cblr-2984	600	4	individual	individual	NOUN
cblr-2984	600	5	,	,	PUNCT
cblr-2984	600	6	rather	rather	ADV
cblr-2984	600	7	than	than	ADP
cblr-2984	600	8	a	a	DET
cblr-2984	600	9	corporation	corporation	NOUN
cblr-2984	600	10	,	,	PUNCT
cblr-2984	600	11	owns	own	VERB
cblr-2984	600	12	100	100	NUM
cblr-2984	600	13	percent	percent	NOUN
cblr-2984	600	14	of	of	ADP
cblr-2984	600	15	an	an	DET
cblr-2984	600	16	acquiror	acquiror	NOUN
cblr-2984	600	17	,	,	PUNCT
cblr-2984	600	18	this	this	DET
cblr-2984	600	19	individual	individual	ADJ
cblr-2984	600	20	shareholder	shareholder	NOUN
cblr-2984	600	21	is	be	AUX
cblr-2984	600	22	not	not	PART
cblr-2984	600	23	considered	consider	VERB
cblr-2984	600	24	to	to	PART
cblr-2984	600	25	be	be	AUX
cblr-2984	600	26	a	a	DET
cblr-2984	600	27	person	person	NOUN
cblr-2984	600	28	"	"	PUNCT
cblr-2984	600	29	related	relate	VERB
cblr-2984	600	30	"	"	PUNCT
cblr-2984	600	31	to	to	ADP
cblr-2984	600	32	the	the	DET
cblr-2984	600	33	acquiror	acquiror	NOUN
cblr-2984	600	34	.	.	PUNCT
cblr-2984	600	35	'	'	PUNCT
cblr-2984	601	1	2	2	NUM
cblr-2984	601	2	consequently	consequently	ADV
cblr-2984	601	3	,	,	PUNCT
cblr-2984	601	4	in	in	ADP
cblr-2984	601	5	a	a	DET
cblr-2984	601	6	statutory	statutory	ADJ
cblr-2984	601	7	merger	merger	NOUN
cblr-2984	601	8	,	,	PUNCT
cblr-2984	601	9	an	an	DET
cblr-2984	601	10	acquiror	acquiror	NOUN
cblr-2984	601	11	that	that	PRON
cblr-2984	601	12	is	be	AUX
cblr-2984	601	13	120	120	NUM
cblr-2984	601	14	see	see	VERB
cblr-2984	601	15	i	i	PROPN
cblr-2984	601	16	d.	d.	PROPN
cblr-2984	601	17	121	121	NUM
cblr-2984	601	18	if	if	SCONJ
cblr-2984	601	19	the	the	DET
cblr-2984	601	20	continuity	continuity	NOUN
cblr-2984	601	21	of	of	ADP
cblr-2984	601	22	interest	interest	NOUN
cblr-2984	601	23	doctrine	doctrine	NOUN
cblr-2984	601	24	viewed	view	VERB
cblr-2984	601	25	farmer	farmer	NOUN
cblr-2984	601	26	brown	brown	PROPN
cblr-2984	601	27	as	as	ADP
cblr-2984	601	28	receiving	receive	VERB
cblr-2984	601	29	$	$	SYM
cblr-2984	601	30	90,000	90,000	NUM
cblr-2984	601	31	in	in	ADP
cblr-2984	601	32	cash	cash	NOUN
cblr-2984	601	33	and	and	CCONJ
cblr-2984	601	34	$	$	SYM
cblr-2984	601	35	10,000	10,000	NUM
cblr-2984	601	36	worth	worth	NOUN
cblr-2984	601	37	of	of	ADP
cblr-2984	601	38	big	big	ADJ
cblr-2984	601	39	cheesecorp	cheesecorp	NOUN
cblr-2984	601	40	stock	stock	NOUN
cblr-2984	601	41	,	,	PUNCT
cblr-2984	601	42	then	then	ADV
cblr-2984	601	43	farmer	farmer	NOUN
cblr-2984	601	44	brown	brown	PROPN
cblr-2984	601	45	would	would	AUX
cblr-2984	601	46	realize	realize	VERB
cblr-2984	601	47	a	a	DET
cblr-2984	601	48	taxable	taxable	ADJ
cblr-2984	601	49	gain	gain	NOUN
cblr-2984	601	50	equal	equal	ADJ
cblr-2984	601	51	to	to	ADP
cblr-2984	601	52	the	the	DET
cblr-2984	601	53	difference	difference	NOUN
cblr-2984	601	54	between	between	ADP
cblr-2984	601	55	the	the	DET
cblr-2984	601	56	full	full	ADJ
cblr-2984	601	57	$	$	SYM
cblr-2984	601	58	100,000	100,000	NUM
cblr-2984	601	59	of	of	ADP
cblr-2984	601	60	merger	merger	NOUN
cblr-2984	601	61	consideration	consideration	NOUN
cblr-2984	601	62	and	and	CCONJ
cblr-2984	601	63	his	his	PRON
cblr-2984	601	64	adjusted	adjusted	ADJ
cblr-2984	601	65	basis	basis	NOUN
cblr-2984	601	66	in	in	ADP
cblr-2984	601	67	his	his	PRON
cblr-2984	601	68	small	small	ADJ
cblr-2984	601	69	cheesecorp	cheesecorp	NOUN
cblr-2984	601	70	stock	stock	NOUN
cblr-2984	601	71	.	.	PUNCT
cblr-2984	602	1	treas	treas	PROPN
cblr-2984	602	2	.	.	PUNCT
cblr-2984	603	1	reg	reg	PROPN
cblr-2984	603	2	.	.	PUNCT
cblr-2984	604	1	§	§	PROPN
cblr-2984	604	2	1.1001	1.1001	NUM
cblr-2984	604	3	-	-	SYM
cblr-2984	604	4	1(a	1(a	NUM
cblr-2984	604	5	)	)	PUNCT
cblr-2984	604	6	(	(	PUNCT
cblr-2984	604	7	1996	1996	NUM
cblr-2984	604	8	)	)	PUNCT
cblr-2984	604	9	.	.	PUNCT
cblr-2984	605	1	122	122	NUM
cblr-2984	605	2	treas	trea	NOUN
cblr-2984	605	3	.	.	PUNCT
cblr-2984	606	1	reg	reg	PROPN
cblr-2984	606	2	.	.	PUNCT
cblr-2984	607	1	§	§	PROPN
cblr-2984	607	2	1.368	1.368	NUM
cblr-2984	607	3	-	-	SYM
cblr-2984	607	4	1(e)(7	1(e)(7	NUM
cblr-2984	607	5	)	)	PUNCT
cblr-2984	607	6	,	,	PUNCT
cblr-2984	607	7	ex	ex	NOUN
cblr-2984	607	8	.	.	NOUN
cblr-2984	607	9	1	1	NUM
cblr-2984	607	10	(	(	PUNCT
cblr-2984	607	11	as	as	SCONJ
cblr-2984	607	12	amended	amend	VERB
cblr-2984	607	13	in	in	ADP
cblr-2984	607	14	2005	2005	NUM
cblr-2984	607	15	)	)	PUNCT
cblr-2984	607	16	.	.	PUNCT
cblr-2984	608	1	.23	.23	NUM
cblr-2984	608	2	an	an	DET
cblr-2984	608	3	acquiror	acquiror	NOUN
cblr-2984	608	4	's	's	PART
cblr-2984	608	5	wholly	wholly	ADV
cblr-2984	608	6	owned	own	VERB
cblr-2984	608	7	corporate	corporate	ADJ
cblr-2984	608	8	subsidiary	subsidiary	NOUN
cblr-2984	608	9	qualifies	qualifie	NOUN
cblr-2984	608	10	as	as	ADP
cblr-2984	608	11	a	a	DET
cblr-2984	608	12	"	"	PUNCT
cblr-2984	608	13	related	related	ADJ
cblr-2984	608	14	person	person	NOUN
cblr-2984	608	15	"	"	PUNCT
cblr-2984	608	16	to	to	ADP
cblr-2984	608	17	the	the	DET
cblr-2984	608	18	acquiror	acquiror	NOUN
cblr-2984	608	19	.	.	PUNCT
cblr-2984	609	1	i	i	PRON
cblr-2984	609	2	d.	d.	PROPN
cblr-2984	609	3	§	§	PROPN
cblr-2984	609	4	1.368	1.368	NUM
cblr-2984	609	5	-	-	SYM
cblr-2984	609	6	1(e)(4	1(e)(4	NUM
cblr-2984	609	7	)	)	PUNCT
cblr-2984	609	8	.	.	PUNCT
cblr-2984	610	1	it	it	PRON
cblr-2984	610	2	is	be	AUX
cblr-2984	610	3	logically	logically	ADV
cblr-2984	610	4	consistent	consistent	ADJ
cblr-2984	610	5	that	that	SCONJ
cblr-2984	610	6	this	this	DET
cblr-2984	610	7	rule	rule	NOUN
cblr-2984	610	8	would	would	AUX
cblr-2984	610	9	also	also	ADV
cblr-2984	610	10	apply	apply	VERB
cblr-2984	610	11	to	to	ADP
cblr-2984	610	12	shareholders	shareholder	NOUN
cblr-2984	610	13	in	in	ADP
cblr-2984	610	14	control	control	NOUN
cblr-2984	610	15	of	of	ADP
cblr-2984	610	16	the	the	DET
cblr-2984	610	17	acquiror	acquiror	NOUN
cblr-2984	610	18	.	.	PUNCT
cblr-2984	611	1	124	124	NUM
cblr-2984	612	1	i	i	PROPN
cblr-2984	612	2	d.	d.	PROPN
cblr-2984	612	3	§	§	PROPN
cblr-2984	612	4	1.368	1.368	NUM
cblr-2984	612	5	-	-	SYM
cblr-2984	612	6	1(e)(4)(i	1(e)(4)(i	NUM
cblr-2984	612	7	)	)	PUNCT
cblr-2984	612	8	.	.	PUNCT
cblr-2984	613	1	generally	generally	ADV
cblr-2984	613	2	,	,	PUNCT
cblr-2984	613	3	a	a	DET
cblr-2984	613	4	person	person	NOUN
cblr-2984	613	5	is	be	AUX
cblr-2984	613	6	related	relate	VERB
cblr-2984	613	7	to	to	ADP
cblr-2984	613	8	the	the	DET
cblr-2984	613	9	acquiror	acquiror	NOUN
cblr-2984	613	10	under	under	ADP
cblr-2984	613	11	these	these	DET
cblr-2984	613	12	regulations	regulation	NOUN
cblr-2984	613	13	if	if	SCONJ
cblr-2984	613	14	either	either	CCONJ
cblr-2984	613	15	(	(	PUNCT
cblr-2984	613	16	a	a	X
cblr-2984	613	17	)	)	PUNCT
cblr-2984	613	18	the	the	DET
cblr-2984	613	19	two	two	NUM
cblr-2984	613	20	corporations	corporation	NOUN
cblr-2984	613	21	are	be	AUX
cblr-2984	613	22	members	member	NOUN
cblr-2984	613	23	of	of	ADP
cblr-2984	613	24	the	the	DET
cblr-2984	613	25	same	same	ADJ
cblr-2984	613	26	affiliated	affiliated	ADJ
cblr-2984	613	27	group	group	NOUN
cblr-2984	613	28	,	,	PUNCT
cblr-2984	613	29	as	as	SCONJ
cblr-2984	613	30	defined	define	VERB
cblr-2984	613	31	in	in	ADP
cblr-2984	613	32	i.r.c	i.r.c	NOUN
cblr-2984	613	33	.	.	PUNCT
cblr-2984	614	1	§	§	PROPN
cblr-2984	614	2	1504	1504	NUM
cblr-2984	614	3	(	(	PUNCT
cblr-2984	614	4	2005	2005	NUM
cblr-2984	614	5	)	)	PUNCT
cblr-2984	614	6	(	(	PUNCT
cblr-2984	614	7	without	without	ADP
cblr-2984	614	8	regard	regard	NOUN
cblr-2984	614	9	to	to	ADP
cblr-2984	614	10	i.r.c	i.r.c	NOUN
cblr-2984	614	11	.	.	PUNCT
cblr-2984	615	1	§	§	PROPN
cblr-2984	615	2	1504(b	1504(b	NOUN
cblr-2984	615	3	)	)	PUNCT
cblr-2984	615	4	)	)	PUNCT
cblr-2984	615	5	(	(	PUNCT
cblr-2984	615	6	2005	2005	NUM
cblr-2984	615	7	)	)	PUNCT
cblr-2984	615	8	or	or	CCONJ
cblr-2984	615	9	(	(	PUNCT
cblr-2984	615	10	b	b	NOUN
cblr-2984	615	11	)	)	PUNCT
cblr-2984	615	12	(	(	PUNCT
cblr-2984	615	13	2005	2005	NUM
cblr-2984	615	14	)	)	PUNCT
cblr-2984	615	15	the	the	DET
cblr-2984	615	16	purchase	purchase	NOUN
cblr-2984	615	17	of	of	ADP
cblr-2984	615	18	stock	stock	NOUN
cblr-2984	615	19	by	by	ADP
cblr-2984	615	20	one	one	NUM
cblr-2984	615	21	corporation	corporation	NOUN
cblr-2984	615	22	would	would	AUX
cblr-2984	615	23	be	be	AUX
cblr-2984	615	24	treated	treat	VERB
cblr-2984	615	25	as	as	ADP
cblr-2984	615	26	a	a	DET
cblr-2984	615	27	distribution	distribution	NOUN
cblr-2984	615	28	in	in	ADP
cblr-2984	615	29	redemption	redemption	NOUN
cblr-2984	615	30	of	of	ADP
cblr-2984	615	31	stock	stock	NOUN
cblr-2984	615	32	of	of	ADP
cblr-2984	615	33	the	the	DET
cblr-2984	615	34	first	first	ADJ
cblr-2984	615	35	corporation	corporation	NOUN
cblr-2984	615	36	under	under	ADP
cblr-2984	615	37	§	§	PROPN
cblr-2984	615	38	304(a)(2	304(a)(2	NUM
cblr-2984	615	39	)	)	PUNCT
cblr-2984	615	40	(	(	PUNCT
cblr-2984	615	41	without	without	ADP
cblr-2984	615	42	regard	regard	NOUN
cblr-2984	615	43	to	to	ADP
cblr-2984	615	44	treas	treas	PROPN
cblr-2984	615	45	.	.	PUNCT
cblr-2984	616	1	reg	reg	PROPN
cblr-2984	616	2	.	.	PUNCT
cblr-2984	617	1	§	§	PROPN
cblr-2984	617	2	1.150280(b	1.150280(b	NUM
cblr-2984	617	3	)	)	PUNCT
cblr-2984	617	4	(	(	PUNCT
cblr-2984	617	5	2005	2005	NUM
cblr-2984	617	6	)	)	PUNCT
cblr-2984	617	7	)	)	PUNCT
cblr-2984	617	8	.	.	PUNCT
cblr-2984	618	1	125	125	NUM
cblr-2984	619	1	i	i	PRON
cblr-2984	619	2	d.	d.	NOUN
cblr-2984	619	3	confronting	confront	VERB
cblr-2984	619	4	continuityno	continuityno	NOUN
cblr-2984	619	5	.	.	PUNCT
cblr-2984	620	1	1:11	1:11	NUM
cblr-2984	620	2	columbia	columbia	PROPN
cblr-2984	620	3	business	business	NOUN
cblr-2984	620	4	law	law	PROPN
cblr-2984	620	5	review	review	VERB
cblr-2984	620	6	wholly	wholly	ADV
cblr-2984	620	7	-	-	PUNCT
cblr-2984	620	8	owned	own	VERB
cblr-2984	620	9	by	by	ADP
cblr-2984	620	10	an	an	DET
cblr-2984	620	11	individual	individual	ADJ
cblr-2984	620	12	shareholder	shareholder	NOUN
cblr-2984	620	13	can	can	AUX
cblr-2984	620	14	agree	agree	VERB
cblr-2984	620	15	to	to	PART
cblr-2984	620	16	deliver	deliver	VERB
cblr-2984	620	17	aggregate	aggregate	ADJ
cblr-2984	620	18	merger	merger	NOUN
cblr-2984	620	19	consideration	consideration	NOUN
cblr-2984	620	20	consisting	consist	VERB
cblr-2984	620	21	of	of	ADP
cblr-2984	620	22	$	$	SYM
cblr-2984	620	23	60,000	60,000	NUM
cblr-2984	620	24	cash	cash	NOUN
cblr-2984	620	25	and	and	CCONJ
cblr-2984	620	26	400	400	NUM
cblr-2984	620	27	acquiror	acquiror	NOUN
cblr-2984	620	28	shares	share	NOUN
cblr-2984	620	29	(	(	PUNCT
cblr-2984	620	30	worth	worth	ADJ
cblr-2984	620	31	$	$	SYM
cblr-2984	620	32	40,000	40,000	NUM
cblr-2984	620	33	in	in	ADP
cblr-2984	620	34	the	the	DET
cblr-2984	620	35	aggregate	aggregate	NOUN
cblr-2984	620	36	)	)	PUNCT
cblr-2984	620	37	to	to	PART
cblr-2984	620	38	target	target	VERB
cblr-2984	620	39	shareholders	shareholder	NOUN
cblr-2984	620	40	in	in	ADP
cblr-2984	620	41	exchange	exchange	NOUN
cblr-2984	620	42	for	for	ADP
cblr-2984	620	43	their	their	PRON
cblr-2984	620	44	target	target	NOUN
cblr-2984	620	45	stock	stock	NOUN
cblr-2984	620	46	;	;	PUNCT
cblr-2984	620	47	prior	prior	ADV
cblr-2984	620	48	to	to	ADP
cblr-2984	620	49	the	the	DET
cblr-2984	620	50	consummation	consummation	NOUN
cblr-2984	620	51	of	of	ADP
cblr-2984	620	52	the	the	DET
cblr-2984	620	53	merger	merger	NOUN
cblr-2984	620	54	,	,	PUNCT
cblr-2984	620	55	the	the	DET
cblr-2984	620	56	individual	individual	ADJ
cblr-2984	620	57	sole	sole	ADJ
cblr-2984	620	58	shareholder	shareholder	NOUN
cblr-2984	620	59	of	of	ADP
cblr-2984	620	60	the	the	DET
cblr-2984	620	61	acquiror	acquiror	NOUN
cblr-2984	620	62	can	can	AUX
cblr-2984	620	63	also	also	ADV
cblr-2984	620	64	make	make	VERB
cblr-2984	620	65	an	an	DET
cblr-2984	620	66	agreement	agreement	NOUN
cblr-2984	620	67	with	with	ADP
cblr-2984	620	68	the	the	DET
cblr-2984	620	69	target	target	NOUN
cblr-2984	620	70	shareholders	shareholder	NOUN
cblr-2984	620	71	to	to	PART
cblr-2984	620	72	repurchase	repurchase	VERB
cblr-2984	620	73	300	300	NUM
cblr-2984	620	74	of	of	ADP
cblr-2984	620	75	the	the	DET
cblr-2984	620	76	acquiror	acquiror	NOUN
cblr-2984	620	77	shares	share	VERB
cblr-2984	620	78	for	for	ADP
cblr-2984	620	79	$	$	SYM
cblr-2984	620	80	30,000	30,000	NUM
cblr-2984	620	81	cash	cash	NOUN
cblr-2984	620	82	immediately	immediately	ADV
cblr-2984	620	83	after	after	SCONJ
cblr-2984	620	84	the	the	DET
cblr-2984	620	85	merger	merger	NOUN
cblr-2984	620	86	closes	close	VERB
cblr-2984	620	87	.	.	PUNCT
cblr-2984	621	1	even	even	ADV
cblr-2984	621	2	though	though	SCONJ
cblr-2984	621	3	the	the	DET
cblr-2984	621	4	target	target	NOUN
cblr-2984	621	5	shareholders	shareholder	NOUN
cblr-2984	621	6	in	in	ADP
cblr-2984	621	7	such	such	DET
cblr-2984	621	8	a	a	DET
cblr-2984	621	9	transaction	transaction	NOUN
cblr-2984	621	10	only	only	ADV
cblr-2984	621	11	receive	receive	VERB
cblr-2984	621	12	merger	merger	NOUN
cblr-2984	621	13	consideration	consideration	NOUN
cblr-2984	621	14	consisting	consist	VERB
cblr-2984	621	15	of	of	ADP
cblr-2984	621	16	10	10	NUM
cblr-2984	621	17	percent	percent	NOUN
cblr-2984	621	18	acquiror	acquiror	NOUN
cblr-2984	621	19	stock	stock	NOUN
cblr-2984	621	20	,	,	PUNCT
cblr-2984	621	21	because	because	SCONJ
cblr-2984	621	22	the	the	DET
cblr-2984	621	23	target	target	NOUN
cblr-2984	621	24	shareholders	shareholder	NOUN
cblr-2984	621	25	agree	agree	VERB
cblr-2984	621	26	to	to	PART
cblr-2984	621	27	sell	sell	VERB
cblr-2984	621	28	a	a	DET
cblr-2984	621	29	portion	portion	NOUN
cblr-2984	621	30	of	of	ADP
cblr-2984	621	31	their	their	PRON
cblr-2984	621	32	acquiror	acquiror	NOUN
cblr-2984	621	33	stock	stock	NOUN
cblr-2984	621	34	to	to	ADP
cblr-2984	621	35	a	a	DET
cblr-2984	621	36	person	person	NOUN
cblr-2984	621	37	that	that	PRON
cblr-2984	621	38	is	be	AUX
cblr-2984	621	39	"	"	PUNCT
cblr-2984	621	40	unrelated	unrelated	ADJ
cblr-2984	621	41	"	"	PUNCT
cblr-2984	621	42	to	to	ADP
cblr-2984	621	43	the	the	DET
cblr-2984	621	44	acquiror	acquiror	NOUN
cblr-2984	621	45	(	(	PUNCT
cblr-2984	621	46	the	the	DET
cblr-2984	621	47	individual	individual	ADJ
cblr-2984	621	48	sole	sole	ADJ
cblr-2984	621	49	shareholder	shareholder	NOUN
cblr-2984	621	50	)	)	PUNCT
cblr-2984	621	51	,	,	PUNCT
cblr-2984	621	52	the	the	DET
cblr-2984	621	53	continuity	continuity	NOUN
cblr-2984	621	54	of	of	ADP
cblr-2984	621	55	interest	interest	NOUN
cblr-2984	621	56	requirement	requirement	NOUN
cblr-2984	621	57	is	be	AUX
cblr-2984	621	58	satisfied.126	satisfied.126	NOUN
cblr-2984	621	59	despite	despite	SCONJ
cblr-2984	621	60	the	the	DET
cblr-2984	621	61	rule	rule	NOUN
cblr-2984	621	62	restricting	restrict	VERB
cblr-2984	621	63	an	an	DET
cblr-2984	621	64	acquiror	acquiror	NOUN
cblr-2984	621	65	's	's	PART
cblr-2984	621	66	postreorganization	postreorganization	NOUN
cblr-2984	621	67	repurchase	repurchase	NOUN
cblr-2984	621	68	of	of	ADP
cblr-2984	621	69	its	its	PRON
cblr-2984	621	70	stock	stock	NOUN
cblr-2984	621	71	for	for	ADP
cblr-2984	621	72	cash	cash	NOUN
cblr-2984	621	73	from	from	ADP
cblr-2984	621	74	target	target	NOUN
cblr-2984	621	75	shareholders	shareholder	NOUN
cblr-2984	621	76	,	,	PUNCT
cblr-2984	621	77	there	there	PRON
cblr-2984	621	78	are	be	VERB
cblr-2984	621	79	also	also	ADV
cblr-2984	621	80	certain	certain	ADJ
cblr-2984	621	81	instances	instance	NOUN
cblr-2984	621	82	in	in	ADP
cblr-2984	621	83	which	which	PRON
cblr-2984	621	84	an	an	DET
cblr-2984	621	85	acquiror	acquiror	NOUN
cblr-2984	621	86	can	can	AUX
cblr-2984	621	87	repurchase	repurchase	VERB
cblr-2984	621	88	for	for	ADP
cblr-2984	621	89	cash	cash	NOUN
cblr-2984	621	90	the	the	DET
cblr-2984	621	91	very	very	ADJ
cblr-2984	621	92	acquiror	acquiror	NOUN
cblr-2984	621	93	shares	share	NOUN
cblr-2984	621	94	that	that	PRON
cblr-2984	621	95	it	it	PRON
cblr-2984	621	96	delivered	deliver	VERB
cblr-2984	621	97	to	to	PART
cblr-2984	621	98	target	target	VERB
cblr-2984	621	99	shareholders	shareholder	NOUN
cblr-2984	621	100	in	in	ADP
cblr-2984	621	101	a	a	DET
cblr-2984	621	102	reorganization	reorganization	NOUN
cblr-2984	621	103	without	without	ADP
cblr-2984	621	104	adversely	adversely	ADV
cblr-2984	621	105	implicating	implicate	VERB
cblr-2984	621	106	continuity	continuity	NOUN
cblr-2984	621	107	of	of	ADP
cblr-2984	621	108	interest	interest	NOUN
cblr-2984	621	109	.	.	PUNCT
cblr-2984	622	1	in	in	ADP
cblr-2984	622	2	revenue	revenue	NOUN
cblr-2984	622	3	ruling	rule	VERB
cblr-2984	622	4	99	99	NUM
cblr-2984	622	5	-	-	SYM
cblr-2984	622	6	58,127	58,127	NUM
cblr-2984	622	7	the	the	DET
cblr-2984	622	8	irs	irs	PROPN
cblr-2984	622	9	ruled	rule	VERB
cblr-2984	622	10	that	that	SCONJ
cblr-2984	622	11	an	an	DET
cblr-2984	622	12	acquiror	acquiror	NOUN
cblr-2984	622	13	's	's	PART
cblr-2984	622	14	post	post	ADJ
cblr-2984	622	15	-	-	ADJ
cblr-2984	622	16	reorganization	reorganization	ADJ
cblr-2984	622	17	stock	stock	NOUN
cblr-2984	622	18	repurchases	repurchase	NOUN
cblr-2984	622	19	did	do	AUX
cblr-2984	622	20	not	not	PART
cblr-2984	622	21	infringe	infringe	VERB
cblr-2984	622	22	upon	upon	SCONJ
cblr-2984	622	23	continuity	continuity	NOUN
cblr-2984	622	24	of	of	ADP
cblr-2984	622	25	interest	interest	NOUN
cblr-2984	622	26	where	where	SCONJ
cblr-2984	622	27	the	the	DET
cblr-2984	622	28	acquiror	acquiror	NOUN
cblr-2984	622	29	repurchased	repurchase	VERB
cblr-2984	622	30	these	these	DET
cblr-2984	622	31	shares	share	NOUN
cblr-2984	622	32	to	to	PART
cblr-2984	622	33	"	"	PUNCT
cblr-2984	622	34	prevent	prevent	VERB
cblr-2984	622	35	dilution	dilution	NOUN
cblr-2984	622	36	resulting	result	VERB
cblr-2984	622	37	from	from	ADP
cblr-2984	622	38	the	the	DET
cblr-2984	622	39	issuance	issuance	NOUN
cblr-2984	622	40	of	of	ADP
cblr-2984	622	41	[	[	X
cblr-2984	622	42	acquiror	acquiror	NOUN
cblr-2984	622	43	]	]	X
cblr-2984	622	44	shares	share	NOUN
cblr-2984	622	45	in	in	ADP
cblr-2984	622	46	the	the	DET
cblr-2984	622	47	merger	merger	NOUN
cblr-2984	622	48	"	"	PUNCT
cblr-2984	622	49	pursuant	pursuant	ADJ
cblr-2984	622	50	to	to	ADP
cblr-2984	622	51	a	a	DET
cblr-2984	622	52	pre	pre	ADJ
cblr-2984	622	53	-	-	ADJ
cblr-2984	622	54	existing	exist	VERB
cblr-2984	622	55	stock	stock	NOUN
cblr-2984	622	56	repurchase	repurchase	NOUN
cblr-2984	622	57	program	program	NOUN
cblr-2984	622	58	.	.	PUNCT
cblr-2984	623	1	28	28	NUM
cblr-2984	624	1	this	this	DET
cblr-2984	624	2	ruling	ruling	NOUN
cblr-2984	624	3	,	,	PUNCT
cblr-2984	624	4	however	however	ADV
cblr-2984	624	5	,	,	PUNCT
cblr-2984	624	6	enables	enable	VERB
cblr-2984	624	7	acquirors	acquiror	NOUN
cblr-2984	624	8	to	to	PART
cblr-2984	624	9	establish	establish	VERB
cblr-2984	624	10	a	a	DET
cblr-2984	624	11	vehicle	vehicle	NOUN
cblr-2984	624	12	by	by	ADP
cblr-2984	624	13	which	which	PRON
cblr-2984	624	14	to	to	PART
cblr-2984	624	15	provide	provide	VERB
cblr-2984	624	16	cash	cash	NOUN
cblr-2984	624	17	directly	directly	ADV
cblr-2984	624	18	to	to	PART
cblr-2984	624	19	target	target	VERB
cblr-2984	624	20	shareholders	shareholder	NOUN
cblr-2984	624	21	in	in	ADP
cblr-2984	624	22	exchange	exchange	NOUN
cblr-2984	624	23	for	for	ADP
cblr-2984	624	24	their	their	PRON
cblr-2984	624	25	interests	interest	NOUN
cblr-2984	624	26	in	in	ADP
cblr-2984	624	27	the	the	DET
cblr-2984	624	28	126	126	NUM
cblr-2984	624	29	i	i	PROPN
cblr-2984	624	30	d.	d.	PROPN
cblr-2984	624	31	§	§	PROPN
cblr-2984	624	32	1.368	1.368	NUM
cblr-2984	624	33	-	-	SYM
cblr-2984	624	34	1(e)(7	1(e)(7	NUM
cblr-2984	624	35	)	)	PUNCT
cblr-2984	624	36	,	,	PUNCT
cblr-2984	624	37	ex	ex	NOUN
cblr-2984	624	38	.	.	NOUN
cblr-2984	624	39	1	1	NUM
cblr-2984	624	40	.	.	X
cblr-2984	624	41	127	127	NUM
cblr-2984	624	42	rev	rev	X
cblr-2984	624	43	.	.	PUNCT
cblr-2984	625	1	rul	rul	NOUN
cblr-2984	625	2	.	.	PUNCT
cblr-2984	626	1	99	99	NUM
cblr-2984	626	2	-	-	SYM
cblr-2984	626	3	58	58	NUM
cblr-2984	626	4	,	,	PUNCT
cblr-2984	626	5	1999	1999	NUM
cblr-2984	626	6	-	-	SYM
cblr-2984	626	7	2	2	NUM
cblr-2984	626	8	c.b	c.b	PROPN
cblr-2984	626	9	.	.	PROPN
cblr-2984	626	10	701	701	NUM
cblr-2984	626	11	.	.	NUM
cblr-2984	626	12	128	128	NUM
cblr-2984	627	1	i	i	PROPN
cblr-2984	627	2	d.	d.	PROPN
cblr-2984	627	3	several	several	ADJ
cblr-2984	627	4	commentators	commentator	NOUN
cblr-2984	627	5	have	have	AUX
cblr-2984	627	6	noted	note	VERB
cblr-2984	627	7	the	the	DET
cblr-2984	627	8	significance	significance	NOUN
cblr-2984	627	9	of	of	ADP
cblr-2984	627	10	rev	rev	PROPN
cblr-2984	627	11	.	.	PROPN
cblr-2984	627	12	rul	rul	PROPN
cblr-2984	627	13	.	.	PUNCT
cblr-2984	628	1	99	99	NUM
cblr-2984	628	2	-	-	SYM
cblr-2984	628	3	58	58	NUM
cblr-2984	628	4	in	in	ADP
cblr-2984	628	5	that	that	SCONJ
cblr-2984	628	6	it	it	PRON
cblr-2984	628	7	directly	directly	ADV
cblr-2984	628	8	contradicts	contradict	VERB
cblr-2984	628	9	treas	treas	PROPN
cblr-2984	628	10	.	.	PUNCT
cblr-2984	629	1	reg	reg	PROPN
cblr-2984	629	2	.	.	PUNCT
cblr-2984	630	1	§	§	PROPN
cblr-2984	630	2	1.368	1.368	NUM
cblr-2984	630	3	-	-	SYM
cblr-2984	630	4	1(e	1(e	NUM
cblr-2984	630	5	)	)	PUNCT
cblr-2984	630	6	(	(	PUNCT
cblr-2984	630	7	as	as	SCONJ
cblr-2984	630	8	amended	amend	VERB
cblr-2984	630	9	in	in	ADP
cblr-2984	630	10	2005	2005	NUM
cblr-2984	630	11	)	)	PUNCT
cblr-2984	630	12	.	.	PUNCT
cblr-2984	631	1	see	see	VERB
cblr-2984	631	2	,	,	PUNCT
cblr-2984	631	3	e.g.	e.g.	ADV
cblr-2984	631	4	,	,	PUNCT
cblr-2984	631	5	joseph	joseph	PROPN
cblr-2984	631	6	calianno	calianno	PROPN
cblr-2984	631	7	,	,	PUNCT
cblr-2984	631	8	the	the	DET
cblr-2984	631	9	impact	impact	NOUN
cblr-2984	631	10	of	of	ADP
cblr-2984	631	11	stock	stock	NOUN
cblr-2984	631	12	repurchase	repurchase	NOUN
cblr-2984	631	13	programs	program	NOUN
cblr-2984	631	14	on	on	ADP
cblr-2984	631	15	corporate	corporate	ADJ
cblr-2984	631	16	reorganizations	reorganization	NOUN
cblr-2984	631	17	,	,	PUNCT
cblr-2984	631	18	2	2	NUM
cblr-2984	631	19	bus	bus	NOUN
cblr-2984	631	20	.	.	PUNCT
cblr-2984	632	1	entities	entity	NOUN
cblr-2984	632	2	12	12	NUM
cblr-2984	632	3	,	,	PUNCT
cblr-2984	632	4	16	16	NUM
cblr-2984	632	5	(	(	PUNCT
cblr-2984	632	6	2000	2000	NUM
cblr-2984	632	7	)	)	PUNCT
cblr-2984	632	8	(	(	PUNCT
cblr-2984	632	9	"	"	PUNCT
cblr-2984	632	10	[	[	X
cblr-2984	632	11	this	this	DET
cblr-2984	632	12	ruling	ruling	NOUN
cblr-2984	632	13	]	]	PUNCT
cblr-2984	632	14	deviates	deviate	VERB
cblr-2984	632	15	from	from	ADP
cblr-2984	632	16	the	the	DET
cblr-2984	632	17	example	example	NOUN
cblr-2984	632	18	in	in	ADP
cblr-2984	632	19	the	the	DET
cblr-2984	632	20	regulations	regulation	NOUN
cblr-2984	632	21	in	in	ADP
cblr-2984	632	22	that	that	SCONJ
cblr-2984	632	23	there	there	PRON
cblr-2984	632	24	is	be	VERB
cblr-2984	632	25	a	a	DET
cblr-2984	632	26	direct	direct	ADJ
cblr-2984	632	27	modification	modification	NOUN
cblr-2984	632	28	of	of	ADP
cblr-2984	632	29	the	the	DET
cblr-2984	632	30	issuing	issue	VERB
cblr-2984	632	31	corporation	corporation	NOUN
cblr-2984	632	32	's	's	PART
cblr-2984	632	33	stock	stock	NOUN
cblr-2984	632	34	repurchase	repurchase	NOUN
cblr-2984	632	35	program	program	NOUN
cblr-2984	632	36	caused	cause	VERB
cblr-2984	632	37	by	by	ADP
cblr-2984	632	38	the	the	DET
cblr-2984	632	39	reorganization	reorganization	NOUN
cblr-2984	632	40	"	"	PUNCT
cblr-2984	632	41	)	)	PUNCT
cblr-2984	632	42	.	.	PUNCT
cblr-2984	633	1	[	[	X
cblr-2984	633	2	vol	vol	NOUN
cblr-2984	633	3	.	.	PUNCT
cblr-2984	633	4	2006	2006	NUM
cblr-2984	633	5	acquiror	acquiror	NOUN
cblr-2984	633	6	.	.	PUNCT
cblr-2984	634	1	129	129	NUM
cblr-2984	634	2	indeed	indeed	ADV
cblr-2984	634	3	,	,	PUNCT
cblr-2984	634	4	in	in	ADP
cblr-2984	634	5	the	the	DET
cblr-2984	634	6	ruling	ruling	NOUN
cblr-2984	634	7	the	the	DET
cblr-2984	634	8	acquiror	acquiror	NOUN
cblr-2984	634	9	"	"	PUNCT
cblr-2984	634	10	modified	modify	VERB
cblr-2984	634	11	"	"	PUNCT
cblr-2984	634	12	its	its	PRON
cblr-2984	634	13	stock	stock	NOUN
cblr-2984	634	14	repurchase	repurchase	NOUN
cblr-2984	634	15	program	program	NOUN
cblr-2984	634	16	to	to	PART
cblr-2984	634	17	enable	enable	VERB
cblr-2984	634	18	it	it	PRON
cblr-2984	634	19	to	to	PART
cblr-2984	634	20	acquire	acquire	VERB
cblr-2984	634	21	"	"	PUNCT
cblr-2984	634	22	a	a	DET
cblr-2984	634	23	number	number	NOUN
cblr-2984	634	24	of	of	ADP
cblr-2984	634	25	its	its	PRON
cblr-2984	634	26	shares	share	NOUN
cblr-2984	634	27	equal	equal	ADJ
cblr-2984	634	28	to	to	ADP
cblr-2984	634	29	the	the	DET
cblr-2984	634	30	number	number	NOUN
cblr-2984	634	31	issued	issue	VERB
cblr-2984	634	32	in	in	ADP
cblr-2984	634	33	the	the	DET
cblr-2984	634	34	acquisition	acquisition	NOUN
cblr-2984	634	35	of	of	ADP
cblr-2984	634	36	[	[	X
cblr-2984	634	37	target	target	NOUN
cblr-2984	634	38	]	]	PUNCT
cblr-2984	634	39	."13	."13	PUNCT
cblr-2984	634	40	°	°	ADP
cblr-2984	635	1	an	an	DET
cblr-2984	635	2	acquiror	acquiror	NOUN
cblr-2984	635	3	may	may	AUX
cblr-2984	635	4	publicly	publicly	ADV
cblr-2984	635	5	announce	announce	VERB
cblr-2984	635	6	its	its	PRON
cblr-2984	635	7	plans	plan	NOUN
cblr-2984	635	8	to	to	PART
cblr-2984	635	9	institute	institute	VERB
cblr-2984	635	10	a	a	DET
cblr-2984	635	11	stock	stock	NOUN
cblr-2984	635	12	repurchase	repurchase	NOUN
cblr-2984	635	13	program	program	NOUN
cblr-2984	635	14	after	after	SCONJ
cblr-2984	635	15	the	the	DET
cblr-2984	635	16	merger	merger	NOUN
cblr-2984	635	17	is	be	AUX
cblr-2984	635	18	consummated.31	consummated.31	NOUN
cblr-2984	635	19	even	even	ADV
cblr-2984	635	20	with	with	ADP
cblr-2984	635	21	such	such	DET
cblr-2984	635	22	a	a	DET
cblr-2984	635	23	program	program	NOUN
cblr-2984	635	24	in	in	ADP
cblr-2984	635	25	place	place	NOUN
cblr-2984	635	26	,	,	PUNCT
cblr-2984	635	27	satisfaction	satisfaction	NOUN
cblr-2984	635	28	of	of	ADP
cblr-2984	635	29	the	the	DET
cblr-2984	635	30	continuity	continuity	NOUN
cblr-2984	635	31	of	of	ADP
cblr-2984	635	32	interest	interest	NOUN
cblr-2984	635	33	requirement	requirement	NOUN
cblr-2984	635	34	is	be	AUX
cblr-2984	635	35	not	not	PART
cblr-2984	635	36	threatened	threaten	VERB
cblr-2984	635	37	,	,	PUNCT
cblr-2984	635	38	and	and	CCONJ
cblr-2984	635	39	participating	participate	VERB
cblr-2984	635	40	shareholders	shareholder	NOUN
cblr-2984	635	41	will	will	AUX
cblr-2984	635	42	not	not	PART
cblr-2984	635	43	be	be	AUX
cblr-2984	635	44	taxed	tax	VERB
cblr-2984	635	45	on	on	ADP
cblr-2984	635	46	the	the	DET
cblr-2984	635	47	acquiror	acquiror	NOUN
cblr-2984	635	48	stock	stock	NOUN
cblr-2984	635	49	that	that	PRON
cblr-2984	635	50	they	they	PRON
cblr-2984	635	51	do	do	AUX
cblr-2984	635	52	not	not	PART
cblr-2984	635	53	sell	sell	VERB
cblr-2984	635	54	back	back	ADV
cblr-2984	635	55	to	to	ADP
cblr-2984	635	56	the	the	DET
cblr-2984	635	57	acquiror	acquiror	NOUN
cblr-2984	635	58	.	.	PUNCT
cblr-2984	636	1	the	the	DET
cblr-2984	636	2	1998	1998	NUM
cblr-2984	636	3	regulations	regulation	NOUN
cblr-2984	636	4	and	and	CCONJ
cblr-2984	636	5	revenue	revenue	NOUN
cblr-2984	636	6	ruling	rule	VERB
cblr-2984	636	7	99	99	NUM
cblr-2984	636	8	-	-	SYM
cblr-2984	636	9	58	58	NUM
cblr-2984	636	10	have	have	AUX
cblr-2984	636	11	been	be	AUX
cblr-2984	636	12	lauded	laud	VERB
cblr-2984	636	13	as	as	ADP
cblr-2984	636	14	positive	positive	ADJ
cblr-2984	636	15	developments.3	developments.3	NOUN
cblr-2984	636	16	2	2	NUM
cblr-2984	636	17	but	but	CCONJ
cblr-2984	636	18	,	,	PUNCT
cblr-2984	636	19	because	because	SCONJ
cblr-2984	636	20	they	they	PRON
cblr-2984	636	21	enable	enable	VERB
cblr-2984	636	22	parties	party	NOUN
cblr-2984	636	23	to	to	PART
cblr-2984	636	24	satisfy	satisfy	VERB
cblr-2984	636	25	the	the	DET
cblr-2984	636	26	continuity	continuity	NOUN
cblr-2984	636	27	of	of	ADP
cblr-2984	636	28	interest	interest	NOUN
cblr-2984	636	29	doctrine	doctrine	NOUN
cblr-2984	636	30	even	even	ADV
cblr-2984	636	31	when	when	SCONJ
cblr-2984	636	32	target	target	NOUN
cblr-2984	636	33	shareholders	shareholder	NOUN
cblr-2984	636	34	ultimately	ultimately	ADV
cblr-2984	636	35	retain	retain	VERB
cblr-2984	636	36	little	little	ADJ
cblr-2984	636	37	acquiror	acquiror	NOUN
cblr-2984	636	38	stock	stock	NOUN
cblr-2984	636	39	,	,	PUNCT
cblr-2984	636	40	they	they	PRON
cblr-2984	636	41	highlight	highlight	VERB
cblr-2984	636	42	how	how	SCONJ
cblr-2984	636	43	the	the	DET
cblr-2984	636	44	doctrine	doctrine	NOUN
cblr-2984	636	45	,	,	PUNCT
cblr-2984	636	46	as	as	SCONJ
cblr-2984	636	47	applied	apply	VERB
cblr-2984	636	48	today	today	NOUN
cblr-2984	636	49	,	,	PUNCT
cblr-2984	636	50	fails	fail	VERB
cblr-2984	636	51	to	to	PART
cblr-2984	636	52	achieve	achieve	VERB
cblr-2984	636	53	its	its	PRON
cblr-2984	636	54	intended	intended	ADJ
cblr-2984	636	55	purpose	purpose	NOUN
cblr-2984	636	56	.	.	PUNCT
cblr-2984	637	1	e.	e.	PROPN
cblr-2984	637	2	fictional	fictional	PROPN
cblr-2984	637	3	equity	equity	NOUN
cblr-2984	637	4	the	the	DET
cblr-2984	637	5	continuity	continuity	NOUN
cblr-2984	637	6	of	of	ADP
cblr-2984	637	7	interest	interest	NOUN
cblr-2984	637	8	doctrine	doctrine	NOUN
cblr-2984	637	9	requires	require	VERB
cblr-2984	637	10	that	that	SCONJ
cblr-2984	637	11	shareholders	shareholder	NOUN
cblr-2984	637	12	of	of	ADP
cblr-2984	637	13	a	a	DET
cblr-2984	637	14	target	target	NOUN
cblr-2984	637	15	receive	receive	VERB
cblr-2984	637	16	a	a	DET
cblr-2984	637	17	substantial	substantial	ADJ
cblr-2984	637	18	,	,	PUNCT
cblr-2984	637	19	material	material	NOUN
cblr-2984	637	20	,	,	PUNCT
cblr-2984	637	21	and	and	CCONJ
cblr-2984	637	22	definite	definite	ADJ
cblr-2984	637	23	interest	interest	NOUN
cblr-2984	637	24	in	in	ADP
cblr-2984	637	25	the	the	DET
cblr-2984	637	26	acquiror.13	acquiror.13	NOUN
cblr-2984	637	27	3	3	NUM
cblr-2984	637	28	the	the	DET
cblr-2984	637	29	doctrine	doctrine	NOUN
cblr-2984	637	30	,	,	PUNCT
cblr-2984	637	31	however	however	ADV
cblr-2984	637	32	,	,	PUNCT
cblr-2984	637	33	merely	merely	ADV
cblr-2984	637	34	requires	require	VERB
cblr-2984	637	35	that	that	SCONJ
cblr-2984	637	36	target	target	VERB
cblr-2984	637	37	shareholders	shareholder	NOUN
cblr-2984	637	38	in	in	ADP
cblr-2984	637	39	a	a	DET
cblr-2984	637	40	reorganization	reorganization	NOUN
cblr-2984	637	41	receive	receive	VERB
cblr-2984	637	42	an	an	DET
cblr-2984	637	43	instrument	instrument	NOUN
cblr-2984	637	44	from	from	ADP
cblr-2984	637	45	the	the	DET
cblr-2984	637	46	acquiror	acquiror	NOUN
cblr-2984	637	47	bearing	bear	VERB
cblr-2984	637	48	the	the	DET
cblr-2984	637	49	label	label	NOUN
cblr-2984	637	50	129	129	NUM
cblr-2984	637	51	taxpayers	taxpayer	NOUN
cblr-2984	637	52	have	have	AUX
cblr-2984	637	53	also	also	ADV
cblr-2984	637	54	observed	observe	VERB
cblr-2984	637	55	that	that	SCONJ
cblr-2984	637	56	rev	rev	VERB
cblr-2984	637	57	.	.	PROPN
cblr-2984	638	1	rul	rul	PROPN
cblr-2984	638	2	.	.	PUNCT
cblr-2984	639	1	99	99	NUM
cblr-2984	639	2	-	-	SYM
cblr-2984	639	3	58	58	NUM
cblr-2984	639	4	does	do	AUX
cblr-2984	639	5	not	not	PART
cblr-2984	639	6	set	set	VERB
cblr-2984	639	7	any	any	DET
cblr-2984	639	8	parameters	parameter	NOUN
cblr-2984	639	9	regarding	regard	VERB
cblr-2984	639	10	the	the	DET
cblr-2984	639	11	amount	amount	NOUN
cblr-2984	639	12	of	of	ADP
cblr-2984	639	13	acquiror	acquiror	NOUN
cblr-2984	639	14	stock	stock	NOUN
cblr-2984	639	15	that	that	PRON
cblr-2984	639	16	may	may	AUX
cblr-2984	639	17	be	be	AUX
cblr-2984	639	18	repurchased	repurchase	VERB
cblr-2984	639	19	without	without	ADP
cblr-2984	639	20	compromising	compromise	VERB
cblr-2984	639	21	continuity	continuity	NOUN
cblr-2984	639	22	.	.	PUNCT
cblr-2984	640	1	see	see	VERB
cblr-2984	640	2	,	,	PUNCT
cblr-2984	640	3	e.g.	e.g.	ADV
cblr-2984	640	4	,	,	PUNCT
cblr-2984	640	5	mark	mark	PROPN
cblr-2984	640	6	j.	j.	PROPN
cblr-2984	640	7	silverman	silverman	PROPN
cblr-2984	640	8	,	,	PUNCT
cblr-2984	640	9	current	current	ADJ
cblr-2984	640	10	developments	development	NOUN
cblr-2984	640	11	in	in	ADP
cblr-2984	640	12	tax	tax	NOUN
cblr-2984	640	13	-	-	PUNCT
cblr-2984	640	14	free	free	ADJ
cblr-2984	640	15	corporate	corporate	ADJ
cblr-2984	640	16	reorganizations	reorganization	NOUN
cblr-2984	640	17	,	,	PUNCT
cblr-2984	640	18	sk028	sk028	PROPN
cblr-2984	640	19	a.l.i.-a.b.a	a.l.i.-a.b.a	NOUN
cblr-2984	640	20	.	.	PROPN
cblr-2984	640	21	2751	2751	NUM
cblr-2984	640	22	,	,	PUNCT
cblr-2984	640	23	2813	2813	NUM
cblr-2984	640	24	(	(	PUNCT
cblr-2984	640	25	2004	2004	NUM
cblr-2984	640	26	)	)	PUNCT
cblr-2984	640	27	(	(	PUNCT
cblr-2984	640	28	"	"	PUNCT
cblr-2984	640	29	[	[	X
cblr-2984	640	30	it	it	PRON
cblr-2984	640	31	is	be	AUX
cblr-2984	640	32	unclear	unclear	ADJ
cblr-2984	640	33	to	to	ADP
cblr-2984	640	34	what	what	DET
cblr-2984	640	35	extent	extent	NOUN
cblr-2984	640	36	the	the	DET
cblr-2984	640	37	size	size	NOUN
cblr-2984	640	38	of	of	ADP
cblr-2984	640	39	the	the	DET
cblr-2984	640	40	repurchase	repurchase	NOUN
cblr-2984	640	41	matters	matter	NOUN
cblr-2984	640	42	.	.	PUNCT
cblr-2984	641	1	query	query	VERB
cblr-2984	641	2	whether	whether	SCONJ
cblr-2984	641	3	.	.	PUNCT
cblr-2984	641	4	.	.	PUNCT
cblr-2984	641	5	.	.	PUNCT
cblr-2984	642	1	[	[	X
cblr-2984	642	2	acquiror	acquiror	NOUN
cblr-2984	642	3	]	]	X
cblr-2984	642	4	may	may	AUX
cblr-2984	642	5	,	,	PUNCT
cblr-2984	642	6	for	for	ADP
cblr-2984	642	7	example	example	NOUN
cblr-2984	642	8	,	,	PUNCT
cblr-2984	642	9	repurchase	repurchase	VERB
cblr-2984	642	10	90	90	NUM
cblr-2984	642	11	percent	percent	NOUN
cblr-2984	642	12	of	of	ADP
cblr-2984	642	13	its	its	PRON
cblr-2984	642	14	stock	stock	NOUN
cblr-2984	642	15	in	in	ADP
cblr-2984	642	16	a	a	DET
cblr-2984	642	17	stock	stock	NOUN
cblr-2984	642	18	repurchase	repurchase	NOUN
cblr-2984	642	19	program	program	NOUN
cblr-2984	642	20	"	"	PUNCT
cblr-2984	642	21	)	)	PUNCT
cblr-2984	642	22	.	.	PUNCT
cblr-2984	643	1	130	130	NUM
cblr-2984	644	1	i	i	PRON
cblr-2984	644	2	d.	d.	NOUN
cblr-2984	644	3	at	at	ADP
cblr-2984	644	4	2812	2812	NUM
cblr-2984	644	5	.	.	PUNCT
cblr-2984	645	1	131	131	NUM
cblr-2984	645	2	there	there	PRON
cblr-2984	645	3	are	be	VERB
cblr-2984	645	4	a	a	DET
cblr-2984	645	5	number	number	NOUN
cblr-2984	645	6	of	of	ADP
cblr-2984	645	7	ways	way	NOUN
cblr-2984	645	8	in	in	ADP
cblr-2984	645	9	which	which	PRON
cblr-2984	645	10	an	an	DET
cblr-2984	645	11	acquiror	acquiror	NOUN
cblr-2984	645	12	can	can	AUX
cblr-2984	645	13	inform	inform	VERB
cblr-2984	645	14	the	the	DET
cblr-2984	645	15	target	target	NOUN
cblr-2984	645	16	shareholders	shareholder	NOUN
cblr-2984	645	17	of	of	ADP
cblr-2984	645	18	the	the	DET
cblr-2984	645	19	share	share	NOUN
cblr-2984	645	20	repurchase	repurchase	NOUN
cblr-2984	645	21	program	program	NOUN
cblr-2984	645	22	,	,	PUNCT
cblr-2984	645	23	including	include	VERB
cblr-2984	645	24	through	through	ADP
cblr-2984	645	25	public	public	ADJ
cblr-2984	645	26	press	press	NOUN
cblr-2984	645	27	releases	release	NOUN
cblr-2984	645	28	or	or	CCONJ
cblr-2984	645	29	proxy	proxy	ADJ
cblr-2984	645	30	statements	statement	NOUN
cblr-2984	645	31	.	.	PUNCT
cblr-2984	646	1	132	132	NUM
cblr-2984	646	2	see	see	NOUN
cblr-2984	646	3	,	,	PUNCT
cblr-2984	646	4	e.g.	e.g.	ADV
cblr-2984	646	5	,	,	PUNCT
cblr-2984	646	6	calianno	calianno	ADJ
cblr-2984	646	7	,	,	PUNCT
cblr-2984	646	8	supra	supra	PROPN
cblr-2984	646	9	note	note	NOUN
cblr-2984	646	10	128	128	NUM
cblr-2984	646	11	,	,	PUNCT
cblr-2984	646	12	at	at	ADP
cblr-2984	646	13	14	14	NUM
cblr-2984	646	14	.	.	PUNCT
cblr-2984	647	1	133	133	NUM
cblr-2984	647	2	see	see	VERB
cblr-2984	647	3	treas	treas	PROPN
cblr-2984	647	4	.	.	PUNCT
cblr-2984	648	1	reg	reg	PROPN
cblr-2984	648	2	.	.	PUNCT
cblr-2984	649	1	§	§	PROPN
cblr-2984	649	2	1.368	1.368	NUM
cblr-2984	649	3	-	-	SYM
cblr-2984	649	4	1(e	1(e	NUM
cblr-2984	649	5	)	)	PUNCT
cblr-2984	649	6	(	(	PUNCT
cblr-2984	649	7	as	as	SCONJ
cblr-2984	649	8	amended	amend	VERB
cblr-2984	649	9	in	in	ADP
cblr-2984	649	10	2005	2005	NUM
cblr-2984	649	11	)	)	PUNCT
cblr-2984	649	12	;	;	PUNCT
cblr-2984	649	13	helvering	helvere	VERB
cblr-2984	649	14	v.	v.	ADP
cblr-2984	649	15	minn	minn	PROPN
cblr-2984	649	16	.	.	PUNCT
cblr-2984	650	1	tea	tea	PROPN
cblr-2984	650	2	co.	co.	PROPN
cblr-2984	650	3	,	,	PUNCT
cblr-2984	650	4	296	296	NUM
cblr-2984	650	5	u.s	u.s	PROPN
cblr-2984	650	6	.	.	PROPN
cblr-2984	650	7	378	378	NUM
cblr-2984	650	8	,	,	PUNCT
cblr-2984	650	9	386	386	NUM
cblr-2984	650	10	(	(	PUNCT
cblr-2984	650	11	1935	1935	NUM
cblr-2984	650	12	)	)	PUNCT
cblr-2984	650	13	;	;	PUNCT
cblr-2984	650	14	pinellas	pinellas	PROPN
cblr-2984	650	15	ice	ice	PROPN
cblr-2984	650	16	&	&	CCONJ
cblr-2984	650	17	cold	cold	PROPN
cblr-2984	650	18	storage	storage	PROPN
cblr-2984	650	19	co.	co.	PROPN
cblr-2984	650	20	v.	v.	ADP
cblr-2984	650	21	comm'r	comm'r	PROPN
cblr-2984	650	22	,	,	PUNCT
cblr-2984	650	23	287	287	NUM
cblr-2984	650	24	u.s	u.s	PROPN
cblr-2984	650	25	.	.	PROPN
cblr-2984	650	26	462	462	NUM
cblr-2984	650	27	,	,	PUNCT
cblr-2984	650	28	471	471	NUM
cblr-2984	650	29	(	(	PUNCT
cblr-2984	650	30	1933	1933	NUM
cblr-2984	650	31	)	)	PUNCT
cblr-2984	650	32	.	.	PUNCT
cblr-2984	651	1	no	no	INTJ
cblr-2984	651	2	.	.	PUNCT
cblr-2984	652	1	1:11	1:11	NUM
cblr-2984	652	2	confronting	confronting	NOUN
cblr-2984	652	3	continuity	continuity	NOUN
cblr-2984	652	4	"	"	PUNCT
cblr-2984	652	5	equity	equity	NOUN
cblr-2984	652	6	,	,	PUNCT
cblr-2984	652	7	"	"	PUNCT
cblr-2984	652	8	no	no	ADV
cblr-2984	652	9	matter	matter	ADV
cblr-2984	652	10	how	how	SCONJ
cblr-2984	652	11	tenuous	tenuous	ADJ
cblr-2984	652	12	the	the	DET
cblr-2984	652	13	equity	equity	NOUN
cblr-2984	652	14	characteristics	characteristic	NOUN
cblr-2984	652	15	of	of	ADP
cblr-2984	652	16	this	this	DET
cblr-2984	652	17	instrument	instrument	NOUN
cblr-2984	652	18	.	.	PUNCT
cblr-2984	653	1	3	3	NUM
cblr-2984	653	2	4	4	NUM
cblr-2984	653	3	almost	almost	ADV
cblr-2984	653	4	any	any	DET
cblr-2984	653	5	type	type	NOUN
cblr-2984	653	6	of	of	ADP
cblr-2984	653	7	acquiror	acquiror	NOUN
cblr-2984	653	8	stock	stock	NOUN
cblr-2984	653	9	-	-	PUNCT
cblr-2984	653	10	even	even	ADV
cblr-2984	653	11	preferred	preferred	ADJ
cblr-2984	653	12	stock	stock	NOUN
cblr-2984	653	13	-	-	PUNCT
cblr-2984	653	14	will	will	AUX
cblr-2984	653	15	serve	serve	VERB
cblr-2984	653	16	as	as	ADP
cblr-2984	653	17	valid	valid	ADJ
cblr-2984	653	18	consideration	consideration	NOUN
cblr-2984	653	19	for	for	ADP
cblr-2984	653	20	continuity	continuity	NOUN
cblr-2984	653	21	of	of	ADP
cblr-2984	653	22	interest	interest	NOUN
cblr-2984	653	23	purposes	purpose	NOUN
cblr-2984	653	24	.	.	PUNCT
cblr-2984	654	1	135	135	NUM
cblr-2984	654	2	preferred	prefer	VERB
cblr-2984	654	3	stock	stock	NOUN
cblr-2984	654	4	-	-	PUNCT
cblr-2984	654	5	as	as	ADV
cblr-2984	654	6	opposed	oppose	VERB
cblr-2984	654	7	to	to	ADP
cblr-2984	654	8	common	common	ADJ
cblr-2984	654	9	stock	stock	NOUN
cblr-2984	654	10	-	-	PUNCT
cblr-2984	654	11	holders	holder	NOUN
cblr-2984	654	12	generally	generally	ADV
cblr-2984	654	13	receive	receive	VERB
cblr-2984	654	14	a	a	DET
cblr-2984	654	15	fixed	fix	VERB
cblr-2984	654	16	dividend	dividend	NOUN
cblr-2984	654	17	from	from	ADP
cblr-2984	654	18	an	an	DET
cblr-2984	654	19	acquiror	acquiror	NOUN
cblr-2984	654	20	and	and	CCONJ
cblr-2984	654	21	do	do	AUX
cblr-2984	654	22	not	not	PART
cblr-2984	654	23	participate	participate	VERB
cblr-2984	654	24	in	in	ADP
cblr-2984	654	25	the	the	DET
cblr-2984	654	26	potential	potential	ADJ
cblr-2984	654	27	economic	economic	ADJ
cblr-2984	654	28	growth	growth	NOUN
cblr-2984	654	29	of	of	ADP
cblr-2984	654	30	the	the	DET
cblr-2984	654	31	acquiror	acquiror	NOUN
cblr-2984	654	32	.	.	PUNCT
cblr-2984	655	1	"	"	PUNCT
cblr-2984	655	2	'	'	PUNCT
cblr-2984	655	3	the	the	DET
cblr-2984	655	4	courts	court	NOUN
cblr-2984	655	5	and	and	CCONJ
cblr-2984	655	6	the	the	DET
cblr-2984	655	7	irs	irs	PROPN
cblr-2984	655	8	have	have	AUX
cblr-2984	655	9	ruled	rule	VERB
cblr-2984	655	10	that	that	SCONJ
cblr-2984	655	11	target	target	NOUN
cblr-2984	655	12	shareholders	shareholder	NOUN
cblr-2984	655	13	may	may	AUX
cblr-2984	655	14	qualify	qualify	VERB
cblr-2984	655	15	as	as	ADP
cblr-2984	655	16	holding	hold	VERB
cblr-2984	655	17	a	a	DET
cblr-2984	655	18	sufficient	sufficient	ADJ
cblr-2984	655	19	continuing	continue	VERB
cblr-2984	655	20	interest	interest	NOUN
cblr-2984	655	21	in	in	ADP
cblr-2984	655	22	the	the	DET
cblr-2984	655	23	acquiror	acquiror	NOUN
cblr-2984	655	24	where	where	SCONJ
cblr-2984	655	25	they	they	PRON
cblr-2984	655	26	receive	receive	VERB
cblr-2984	655	27	merger	merger	NOUN
cblr-2984	655	28	consideration	consideration	NOUN
cblr-2984	655	29	consisting	consist	VERB
cblr-2984	655	30	of	of	ADP
cblr-2984	655	31	cash	cash	NOUN
cblr-2984	655	32	and	and	CCONJ
cblr-2984	655	33	non	non	ADJ
cblr-2984	655	34	-	-	ADJ
cblr-2984	655	35	voting	voting	ADJ
cblr-2984	655	36	preferred	preferred	ADJ
cblr-2984	655	37	stock	stock	NOUN
cblr-2984	655	38	of	of	ADP
cblr-2984	655	39	the	the	DET
cblr-2984	655	40	acquiror	acquiror	NOUN
cblr-2984	655	41	that	that	PRON
cblr-2984	655	42	is	be	AUX
cblr-2984	655	43	redeemable	redeemable	ADJ
cblr-2984	655	44	for	for	ADP
cblr-2984	655	45	cash	cash	NOUN
cblr-2984	655	46	by	by	ADP
cblr-2984	655	47	the	the	DET
cblr-2984	655	48	acquiror	acquiror	NOUN
cblr-2984	655	49	at	at	ADP
cblr-2984	655	50	any	any	DET
cblr-2984	655	51	time	time	NOUN
cblr-2984	655	52	.	.	PUNCT
cblr-2984	656	1	'37	'37	NUM
cblr-2984	656	2	thus	thus	ADV
cblr-2984	656	3	,	,	PUNCT
cblr-2984	656	4	if	if	SCONJ
cblr-2984	656	5	farmer	farmer	NOUN
cblr-2984	656	6	brown	brown	NOUN
cblr-2984	656	7	exchanged	exchange	VERB
cblr-2984	656	8	his	his	PRON
cblr-2984	656	9	small	small	ADJ
cblr-2984	656	10	cheesecorp	cheesecorp	NOUN
cblr-2984	656	11	common	common	ADJ
cblr-2984	656	12	stock	stock	NOUN
cblr-2984	656	13	for	for	ADP
cblr-2984	656	14	mandatorily	mandatorily	NOUN
cblr-2984	656	15	redeemable	redeemable	NOUN
cblr-2984	656	16	,	,	PUNCT
cblr-2984	656	17	non	non	ADJ
cblr-2984	656	18	-	-	ADJ
cblr-2984	656	19	voting	voting	ADJ
cblr-2984	656	20	preferred	preferred	ADJ
cblr-2984	656	21	stock	stock	NOUN
cblr-2984	656	22	in	in	ADP
cblr-2984	656	23	big	big	PROPN
cblr-2984	656	24	cheesecorp	cheesecorp	PROPN
cblr-2984	656	25	,	,	PUNCT
cblr-2984	656	26	he	he	PRON
cblr-2984	656	27	would	would	AUX
cblr-2984	656	28	be	be	AUX
cblr-2984	656	29	deemed	deem	VERB
cblr-2984	656	30	to	to	PART
cblr-2984	656	31	have	have	AUX
cblr-2984	656	32	received	receive	VERB
cblr-2984	656	33	a	a	DET
cblr-2984	656	34	definite	definite	ADJ
cblr-2984	656	35	,	,	PUNCT
cblr-2984	656	36	material	material	NOUN
cblr-2984	656	37	,	,	PUNCT
cblr-2984	656	38	and	and	CCONJ
cblr-2984	656	39	substantial	substantial	ADJ
cblr-2984	656	40	proprietary	proprietary	ADJ
cblr-2984	656	41	interest	interest	NOUN
cblr-2984	656	42	that	that	PRON
cblr-2984	656	43	would	would	AUX
cblr-2984	656	44	satisfy	satisfy	VERB
cblr-2984	656	45	continuity	continuity	NOUN
cblr-2984	656	46	.	.	PUNCT
cblr-2984	657	1	in	in	ADP
cblr-2984	657	2	reality	reality	NOUN
cblr-2984	657	3	,	,	PUNCT
cblr-2984	657	4	the	the	DET
cblr-2984	657	5	interest	interest	NOUN
cblr-2984	657	6	that	that	PRON
cblr-2984	657	7	farmer	farmer	NOUN
cblr-2984	657	8	brown	brown	NOUN
cblr-2984	657	9	receives	receive	VERB
cblr-2984	657	10	in	in	ADP
cblr-2984	657	11	big	big	ADJ
cblr-2984	657	12	cheesecorp	cheesecorp	NOUN
cblr-2984	657	13	is	be	AUX
cblr-2984	657	14	significantly	significantly	ADV
cblr-2984	657	15	less	less	ADV
cblr-2984	657	16	equity	equity	NOUN
cblr-2984	657	17	-	-	PUNCT
cblr-2984	657	18	like	like	NOUN
cblr-2984	657	19	than	than	ADP
cblr-2984	657	20	the	the	DET
cblr-2984	657	21	common	common	ADJ
cblr-2984	657	22	stock	stock	NOUN
cblr-2984	657	23	he	he	PRON
cblr-2984	657	24	held	hold	VERB
cblr-2984	657	25	in	in	ADP
cblr-2984	657	26	small	small	PROPN
cblr-2984	657	27	cheesecorp	cheesecorp	PROPN
cblr-2984	657	28	.	.	PUNCT
cblr-2984	658	1	the	the	DET
cblr-2984	658	2	tax	tax	NOUN
cblr-2984	658	3	law	law	NOUN
cblr-2984	658	4	even	even	ADV
cblr-2984	658	5	treats	treat	VERB
cblr-2984	658	6	so	so	ADV
cblr-2984	658	7	-	-	PUNCT
cblr-2984	658	8	called	call	VERB
cblr-2984	658	9	"	"	PUNCT
cblr-2984	658	10	non	non	ADJ
cblr-2984	658	11	-	-	ADJ
cblr-2984	658	12	qualified	qualified	ADJ
cblr-2984	658	13	preferred	preferred	ADJ
cblr-2984	658	14	stock	stock	NOUN
cblr-2984	658	15	"	"	PUNCT
cblr-2984	658	16	as	as	ADP
cblr-2984	658	17	a	a	DET
cblr-2984	658	18	sufficient	sufficient	ADJ
cblr-2984	658	19	equity	equity	NOUN
cblr-2984	658	20	interest	interest	NOUN
cblr-2984	658	21	in	in	ADP
cblr-2984	658	22	the	the	DET
cblr-2984	658	23	acquiror	acquiror	NOUN
cblr-2984	658	24	when	when	SCONJ
cblr-2984	658	25	it	it	PRON
cblr-2984	658	26	134	134	NUM
cblr-2984	658	27	see	see	NOUN
cblr-2984	658	28	rev	rev	NOUN
cblr-2984	658	29	.	.	PUNCT
cblr-2984	658	30	rul	rul	NOUN
cblr-2984	658	31	.	.	PUNCT
cblr-2984	659	1	78	78	NUM
cblr-2984	659	2	-	-	SYM
cblr-2984	659	3	142	142	NUM
cblr-2984	659	4	,	,	PUNCT
cblr-2984	659	5	1978	1978	NUM
cblr-2984	659	6	-	-	SYM
cblr-2984	659	7	1	1	NUM
cblr-2984	659	8	c.b	c.b	PROPN
cblr-2984	659	9	.	.	PROPN
cblr-2984	659	10	111	111	NUM
cblr-2984	659	11	.	.	PUNCT
cblr-2984	660	1	see	see	VERB
cblr-2984	660	2	also	also	ADV
cblr-2984	660	3	schweitzer	schweitzer	PROPN
cblr-2984	660	4	&	&	CCONJ
cblr-2984	660	5	conrad	conrad	PROPN
cblr-2984	660	6	,	,	PUNCT
cblr-2984	660	7	inc	inc	PROPN
cblr-2984	660	8	.	.	PROPN
cblr-2984	661	1	v.	v.	PROPN
cblr-2984	661	2	comm'r	comm'r	PROPN
cblr-2984	661	3	,	,	PUNCT
cblr-2984	661	4	41	41	NUM
cblr-2984	661	5	b.t.a	b.t.a	NOUN
cblr-2984	661	6	.	.	PROPN
cblr-2984	661	7	533	533	NUM
cblr-2984	661	8	,	,	PUNCT
cblr-2984	661	9	542	542	NUM
cblr-2984	661	10	(	(	PUNCT
cblr-2984	661	11	1940	1940	NUM
cblr-2984	661	12	)	)	PUNCT
cblr-2984	661	13	.	.	PUNCT
cblr-2984	662	1	135	135	NUM
cblr-2984	662	2	see	see	VERB
cblr-2984	662	3	john	john	PROPN
cblr-2984	662	4	a.	a.	PROPN
cblr-2984	662	5	nelson	nelson	PROPN
cblr-2984	662	6	co.	co.	PROPN
cblr-2984	663	1	v.	v.	ADP
cblr-2984	663	2	helvering	helvere	VERB
cblr-2984	663	3	,	,	PUNCT
cblr-2984	663	4	296	296	NUM
cblr-2984	663	5	u.s	u.s	PROPN
cblr-2984	663	6	.	.	PROPN
cblr-2984	663	7	374	374	NUM
cblr-2984	663	8	,	,	PUNCT
cblr-2984	663	9	378	378	NUM
cblr-2984	663	10	(	(	PUNCT
cblr-2984	663	11	1935	1935	NUM
cblr-2984	663	12	)	)	PUNCT
cblr-2984	663	13	(	(	PUNCT
cblr-2984	663	14	target	target	VERB
cblr-2984	663	15	shareholders	shareholder	NOUN
cblr-2984	663	16	'	'	PART
cblr-2984	663	17	receipt	receipt	NOUN
cblr-2984	663	18	of	of	ADP
cblr-2984	663	19	merger	merger	NOUN
cblr-2984	663	20	consideration	consideration	NOUN
cblr-2984	663	21	,	,	PUNCT
cblr-2984	663	22	38.5	38.5	NUM
cblr-2984	663	23	percent	percent	NOUN
cblr-2984	663	24	of	of	ADP
cblr-2984	663	25	which	which	PRON
cblr-2984	663	26	consisted	consist	VERB
cblr-2984	663	27	of	of	ADP
cblr-2984	663	28	non	non	ADJ
cblr-2984	663	29	-	-	ADJ
cblr-2984	663	30	voting	voting	ADJ
cblr-2984	663	31	preferred	preferred	ADJ
cblr-2984	663	32	acquiror	acquiror	NOUN
cblr-2984	663	33	stock	stock	NOUN
cblr-2984	663	34	,	,	PUNCT
cblr-2984	663	35	satisfied	satisfy	VERB
cblr-2984	663	36	the	the	DET
cblr-2984	663	37	continuity	continuity	NOUN
cblr-2984	663	38	of	of	ADP
cblr-2984	663	39	interest	interest	NOUN
cblr-2984	663	40	requirement	requirement	NOUN
cblr-2984	663	41	.	.	PUNCT
cblr-2984	663	42	)	)	PUNCT
cblr-2984	663	43	.	.	PUNCT
cblr-2984	664	1	136	136	NUM
cblr-2984	664	2	19	19	NUM
cblr-2984	664	3	william	william	PROPN
cblr-2984	664	4	meade	meade	PROPN
cblr-2984	664	5	fletcher	fletcher	PROPN
cblr-2984	664	6	et	et	PROPN
cblr-2984	664	7	al	al	PROPN
cblr-2984	664	8	.	.	PROPN
cblr-2984	664	9	,	,	PUNCT
cblr-2984	664	10	fletcher	fletcher	PROPN
cblr-2984	664	11	encyclopedia	encyclopedia	PROPN
cblr-2984	664	12	of	of	ADP
cblr-2984	664	13	the	the	DET
cblr-2984	664	14	law	law	NOUN
cblr-2984	664	15	of	of	ADP
cblr-2984	664	16	private	private	ADJ
cblr-2984	664	17	corporations	corporation	NOUN
cblr-2984	664	18	§	§	PROPN
cblr-2984	664	19	2:56	2:56	NUM
cblr-2984	664	20	(	(	PUNCT
cblr-2984	664	21	perm	perm	NOUN
cblr-2984	664	22	.	.	PUNCT
cblr-2984	665	1	ed	ed	NOUN
cblr-2984	665	2	.	.	PROPN
cblr-2984	665	3	,	,	PUNCT
cblr-2984	665	4	rev	rev	PROPN
cblr-2984	665	5	.	.	PROPN
cblr-2984	665	6	vol	vol	NOUN
cblr-2984	665	7	.	.	PROPN
cblr-2984	665	8	2004	2004	NUM
cblr-2984	665	9	)	)	PUNCT
cblr-2984	665	10	.	.	PUNCT
cblr-2984	666	1	137	137	NUM
cblr-2984	666	2	schweitzer	schweitzer	PROPN
cblr-2984	666	3	&	&	CCONJ
cblr-2984	666	4	conrad	conrad	PROPN
cblr-2984	666	5	,	,	PUNCT
cblr-2984	666	6	inc	inc	PROPN
cblr-2984	666	7	.	.	PROPN
cblr-2984	666	8	,	,	PUNCT
cblr-2984	666	9	41	41	NUM
cblr-2984	666	10	b.t.a	b.t.a	NOUN
cblr-2984	666	11	.	.	PUNCT
cblr-2984	667	1	at	at	ADP
cblr-2984	667	2	550	550	NUM
cblr-2984	667	3	(	(	PUNCT
cblr-2984	667	4	continuity	continuity	NOUN
cblr-2984	667	5	of	of	ADP
cblr-2984	667	6	interest	interest	NOUN
cblr-2984	667	7	was	be	AUX
cblr-2984	667	8	satisfied	satisfied	ADJ
cblr-2984	667	9	where	where	SCONJ
cblr-2984	667	10	one	one	NUM
cblr-2984	667	11	corporation	corporation	NOUN
cblr-2984	667	12	acquired	acquire	VERB
cblr-2984	667	13	all	all	PRON
cblr-2984	667	14	of	of	ADP
cblr-2984	667	15	the	the	DET
cblr-2984	667	16	assets	asset	NOUN
cblr-2984	667	17	of	of	ADP
cblr-2984	667	18	another	another	PRON
cblr-2984	667	19	in	in	ADP
cblr-2984	667	20	exchange	exchange	NOUN
cblr-2984	667	21	for	for	ADP
cblr-2984	667	22	preferred	preferred	ADJ
cblr-2984	667	23	stock	stock	NOUN
cblr-2984	667	24	and	and	CCONJ
cblr-2984	667	25	cash	cash	NOUN
cblr-2984	667	26	,	,	PUNCT
cblr-2984	667	27	even	even	ADV
cblr-2984	667	28	though	though	SCONJ
cblr-2984	667	29	the	the	DET
cblr-2984	667	30	preferred	prefer	VERB
cblr-2984	667	31	stock	stock	NOUN
cblr-2984	667	32	could	could	AUX
cblr-2984	667	33	be	be	AUX
cblr-2984	667	34	redeemed	redeem	VERB
cblr-2984	667	35	at	at	ADP
cblr-2984	667	36	any	any	DET
cblr-2984	667	37	time	time	NOUN
cblr-2984	667	38	on	on	ADP
cblr-2984	667	39	30	30	NUM
cblr-2984	667	40	days	day	NOUN
cblr-2984	667	41	notice	notice	NOUN
cblr-2984	667	42	at	at	ADP
cblr-2984	667	43	par	par	NOUN
cblr-2984	667	44	plus	plus	CCONJ
cblr-2984	667	45	accumulated	accumulate	VERB
cblr-2984	667	46	and	and	CCONJ
cblr-2984	667	47	unpaid	unpaid	ADJ
cblr-2984	667	48	dividends	dividend	NOUN
cblr-2984	667	49	,	,	PUNCT
cblr-2984	667	50	and	and	CCONJ
cblr-2984	667	51	where	where	SCONJ
cblr-2984	667	52	the	the	DET
cblr-2984	667	53	parties	party	NOUN
cblr-2984	667	54	took	take	VERB
cblr-2984	667	55	steps	step	NOUN
cblr-2984	667	56	within	within	ADP
cblr-2984	667	57	two	two	NUM
cblr-2984	667	58	months	month	NOUN
cblr-2984	667	59	of	of	ADP
cblr-2984	667	60	the	the	DET
cblr-2984	667	61	merger	merger	NOUN
cblr-2984	667	62	to	to	PART
cblr-2984	667	63	redeem	redeem	VERB
cblr-2984	667	64	a	a	DET
cblr-2984	667	65	substantial	substantial	ADJ
cblr-2984	667	66	portion	portion	NOUN
cblr-2984	667	67	of	of	ADP
cblr-2984	667	68	this	this	DET
cblr-2984	667	69	stock	stock	NOUN
cblr-2984	667	70	)	)	PUNCT
cblr-2984	667	71	;	;	PUNCT
cblr-2984	667	72	rev	rev	PROPN
cblr-2984	667	73	.	.	PROPN
cblr-2984	668	1	rul	rul	PROPN
cblr-2984	668	2	.	.	PUNCT
cblr-2984	669	1	78142	78142	NUM
cblr-2984	669	2	,	,	PUNCT
cblr-2984	669	3	1978	1978	NUM
cblr-2984	669	4	-	-	SYM
cblr-2984	669	5	1	1	NUM
cblr-2984	669	6	c.b	c.b	PROPN
cblr-2984	669	7	.	.	PROPN
cblr-2984	669	8	111	111	NUM
cblr-2984	669	9	(	(	PUNCT
cblr-2984	669	10	mandatorily	mandatorily	ADV
cblr-2984	669	11	redeemable	redeemable	ADJ
cblr-2984	669	12	preferred	preferred	ADJ
cblr-2984	669	13	stock	stock	NOUN
cblr-2984	669	14	provides	provide	VERB
cblr-2984	669	15	sufficient	sufficient	ADJ
cblr-2984	669	16	continuity	continuity	NOUN
cblr-2984	669	17	of	of	ADP
cblr-2984	669	18	interest	interest	NOUN
cblr-2984	669	19	)	)	PUNCT
cblr-2984	669	20	.	.	PUNCT
cblr-2984	670	1	col	col	PROPN
cblr-2984	670	2	umbia	umbia	PROPN
cblr-2984	670	3	business	business	PROPN
cblr-2984	670	4	la	la	PROPN
cblr-2984	670	5	w	w	PROPN
cblr-2984	670	6	re	re	VERB
cblr-2984	670	7	view	view	NOUN
cblr-2984	671	1	[	[	X
cblr-2984	671	2	vol	vol	NOUN
cblr-2984	671	3	.	.	PUNCT
cblr-2984	671	4	2006	2006	NUM
cblr-2984	671	5	confronting	confront	VERB
cblr-2984	671	6	continuity	continuity	NOUN
cblr-2984	671	7	comes	come	VERB
cblr-2984	671	8	to	to	ADP
cblr-2984	671	9	testing	test	VERB
cblr-2984	671	10	continuity	continuity	NOUN
cblr-2984	671	11	of	of	ADP
cblr-2984	671	12	interest.13	interest.13	PROPN
cblr-2984	671	13	congress	congress	PROPN
cblr-2984	671	14	has	have	AUX
cblr-2984	671	15	considered	consider	VERB
cblr-2984	671	16	this	this	DET
cblr-2984	671	17	type	type	NOUN
cblr-2984	671	18	of	of	ADP
cblr-2984	671	19	stock	stock	NOUN
cblr-2984	671	20	to	to	PART
cblr-2984	671	21	be	be	AUX
cblr-2984	671	22	so	so	ADV
cblr-2984	671	23	similar	similar	ADJ
cblr-2984	671	24	to	to	ADP
cblr-2984	671	25	debt	debt	NOUN
cblr-2984	671	26	that	that	SCONJ
cblr-2984	671	27	when	when	SCONJ
cblr-2984	671	28	target	target	NOUN
cblr-2984	671	29	shareholders	shareholder	NOUN
cblr-2984	671	30	receive	receive	VERB
cblr-2984	671	31	it	it	PRON
cblr-2984	671	32	in	in	ADP
cblr-2984	671	33	a	a	DET
cblr-2984	671	34	merger	merger	NOUN
cblr-2984	671	35	,	,	PUNCT
cblr-2984	671	36	they	they	PRON
cblr-2984	671	37	are	be	AUX
cblr-2984	671	38	taxed	tax	VERB
cblr-2984	671	39	on	on	ADP
cblr-2984	671	40	it	it	PRON
cblr-2984	671	41	.	.	PUNCT
cblr-2984	672	1	139	139	NUM
cblr-2984	672	2	yet	yet	CCONJ
cblr-2984	672	3	despite	despite	SCONJ
cblr-2984	672	4	this	this	DET
cblr-2984	672	5	designation	designation	NOUN
cblr-2984	672	6	,	,	PUNCT
cblr-2984	672	7	the	the	DET
cblr-2984	672	8	tax	tax	NOUN
cblr-2984	672	9	law	law	NOUN
cblr-2984	672	10	respects	respect	VERB
cblr-2984	672	11	non	non	ADJ
cblr-2984	672	12	-	-	ADJ
cblr-2984	672	13	qualified	qualified	ADJ
cblr-2984	672	14	preferred	preferred	ADJ
cblr-2984	672	15	stock	stock	NOUN
cblr-2984	672	16	as	as	ADP
cblr-2984	672	17	stock	stock	NOUN
cblr-2984	672	18	in	in	ADP
cblr-2984	672	19	determining	determine	VERB
cblr-2984	672	20	whether	whether	SCONJ
cblr-2984	672	21	target	target	NOUN
cblr-2984	672	22	shareholders	shareholder	NOUN
cblr-2984	672	23	have	have	AUX
cblr-2984	672	24	continued	continue	VERB
cblr-2984	672	25	their	their	PRON
cblr-2984	672	26	interest	interest	NOUN
cblr-2984	672	27	in	in	ADP
cblr-2984	672	28	the	the	DET
cblr-2984	672	29	acquiror	acquiror	NOUN
cblr-2984	672	30	.	.	PUNCT
cblr-2984	673	1	40	40	NUM
cblr-2984	674	1	the	the	DET
cblr-2984	674	2	contrast	contrast	NOUN
cblr-2984	674	3	between	between	ADP
cblr-2984	674	4	the	the	DET
cblr-2984	674	5	continuity	continuity	NOUN
cblr-2984	674	6	of	of	ADP
cblr-2984	674	7	interest	interest	NOUN
cblr-2984	674	8	doctrine	doctrine	NOUN
cblr-2984	674	9	's	's	PART
cblr-2984	674	10	treatment	treatment	NOUN
cblr-2984	674	11	of	of	ADP
cblr-2984	674	12	"	"	PUNCT
cblr-2984	674	13	fictional	fictional	ADJ
cblr-2984	674	14	"	"	PUNCT
cblr-2984	674	15	equity	equity	NOUN
cblr-2984	674	16	(	(	PUNCT
cblr-2984	674	17	i.e.	i.e.	X
cblr-2984	674	18	,	,	PUNCT
cblr-2984	674	19	non	non	ADJ
cblr-2984	674	20	-	-	ADJ
cblr-2984	674	21	voting	voting	ADJ
cblr-2984	674	22	,	,	PUNCT
cblr-2984	674	23	mandatorily	mandatorily	NOUN
cblr-2984	674	24	redeemable	redeemable	ADJ
cblr-2984	674	25	preferred	preferred	ADJ
cblr-2984	674	26	stock	stock	NOUN
cblr-2984	674	27	)	)	PUNCT
cblr-2984	674	28	of	of	ADP
cblr-2984	674	29	the	the	DET
cblr-2984	674	30	acquiror	acquiror	NOUN
cblr-2984	674	31	and	and	CCONJ
cblr-2984	674	32	its	its	PRON
cblr-2984	674	33	treatment	treatment	NOUN
cblr-2984	674	34	of	of	ADP
cblr-2984	674	35	long	long	ADJ
cblr-2984	674	36	-	-	PUNCT
cblr-2984	674	37	term	term	NOUN
cblr-2984	674	38	debt	debt	NOUN
cblr-2984	674	39	of	of	ADP
cblr-2984	674	40	the	the	DET
cblr-2984	674	41	acquiror	acquiror	NOUN
cblr-2984	674	42	is	be	AUX
cblr-2984	674	43	striking	strike	VERB
cblr-2984	674	44	.	.	PUNCT
cblr-2984	675	1	the	the	DET
cblr-2984	675	2	courts	court	NOUN
cblr-2984	675	3	have	have	AUX
cblr-2984	675	4	held	hold	VERB
cblr-2984	675	5	that	that	SCONJ
cblr-2984	675	6	100	100	NUM
cblr-2984	675	7	-	-	PUNCT
cblr-2984	675	8	year	year	NOUN
cblr-2984	675	9	bonds	bond	NOUN
cblr-2984	675	10	of	of	ADP
cblr-2984	675	11	an	an	DET
cblr-2984	675	12	acquiror	acquiror	NOUN
cblr-2984	675	13	do	do	AUX
cblr-2984	675	14	not	not	PART
cblr-2984	675	15	provide	provide	VERB
cblr-2984	675	16	sufficient	sufficient	ADJ
cblr-2984	675	17	continuity	continuity	NOUN
cblr-2984	675	18	.	.	PUNCT
cblr-2984	676	1	"	"	PUNCT
cblr-2984	676	2	"	"	PUNCT
cblr-2984	676	3	receipt	receipt	NOUN
cblr-2984	676	4	of	of	ADP
cblr-2984	676	5	these	these	DET
cblr-2984	676	6	types	type	NOUN
cblr-2984	676	7	of	of	ADP
cblr-2984	676	8	debt	debt	NOUN
cblr-2984	676	9	interests	interest	NOUN
cblr-2984	676	10	probably	probably	ADV
cblr-2984	676	11	compels	compel	VERB
cblr-2984	676	12	former	former	ADJ
cblr-2984	676	13	target	target	NOUN
cblr-2984	676	14	shareholders	shareholder	NOUN
cblr-2984	676	15	to	to	PART
cblr-2984	676	16	maintain	maintain	VERB
cblr-2984	676	17	an	an	DET
cblr-2984	676	18	even	even	ADV
cblr-2984	676	19	more	more	ADV
cblr-2984	676	20	significant	significant	ADJ
cblr-2984	676	21	continuing	continue	VERB
cblr-2984	676	22	interest	interest	NOUN
cblr-2984	676	23	in	in	ADP
cblr-2984	676	24	the	the	DET
cblr-2984	676	25	assets	asset	NOUN
cblr-2984	676	26	of	of	ADP
cblr-2984	676	27	the	the	DET
cblr-2984	676	28	former	former	ADJ
cblr-2984	676	29	target	target	NOUN
cblr-2984	676	30	than	than	SCONJ
cblr-2984	676	31	if	if	SCONJ
cblr-2984	676	32	the	the	DET
cblr-2984	676	33	former	former	ADJ
cblr-2984	676	34	target	target	NOUN
cblr-2984	676	35	shareholders	shareholder	NOUN
cblr-2984	676	36	had	have	AUX
cblr-2984	676	37	received	receive	VERB
cblr-2984	676	38	stock	stock	NOUN
cblr-2984	676	39	.	.	PUNCT
cblr-2984	677	1	but	but	CCONJ
cblr-2984	677	2	because	because	SCONJ
cblr-2984	677	3	100	100	NUM
cblr-2984	677	4	-	-	PUNCT
cblr-2984	677	5	year	year	NOUN
cblr-2984	677	6	bonds	bond	NOUN
cblr-2984	677	7	do	do	AUX
cblr-2984	677	8	not	not	PART
cblr-2984	677	9	bear	bear	VERB
cblr-2984	677	10	the	the	DET
cblr-2984	677	11	required	required	ADJ
cblr-2984	677	12	"	"	PUNCT
cblr-2984	677	13	stock	stock	NOUN
cblr-2984	677	14	"	"	PUNCT
cblr-2984	677	15	label	label	NOUN
cblr-2984	677	16	,	,	PUNCT
cblr-2984	677	17	they	they	PRON
cblr-2984	677	18	are	be	AUX
cblr-2984	677	19	not	not	PART
cblr-2984	677	20	considered	consider	VERB
cblr-2984	677	21	to	to	PART
cblr-2984	677	22	provide	provide	VERB
cblr-2984	677	23	former	former	ADJ
cblr-2984	677	24	target	target	NOUN
cblr-2984	677	25	shareholders	shareholder	NOUN
cblr-2984	677	26	with	with	ADP
cblr-2984	677	27	a	a	DET
cblr-2984	677	28	sufficient	sufficient	ADJ
cblr-2984	677	29	continuing	continue	VERB
cblr-2984	677	30	interest	interest	NOUN
cblr-2984	677	31	in	in	ADP
cblr-2984	677	32	the	the	DET
cblr-2984	677	33	acquiror	acquiror	NOUN
cblr-2984	677	34	.	.	PUNCT
cblr-2984	677	35	'	'	PUNCT
cblr-2984	678	1	the	the	DET
cblr-2984	678	2	obsessive	obsessive	ADJ
cblr-2984	678	3	focus	focus	NOUN
cblr-2984	678	4	of	of	ADP
cblr-2984	678	5	the	the	DET
cblr-2984	678	6	continuity	continuity	NOUN
cblr-2984	678	7	of	of	ADP
cblr-2984	678	8	interest	interest	NOUN
cblr-2984	678	9	doctrine	doctrine	NOUN
cblr-2984	678	10	on	on	ADP
cblr-2984	678	11	"	"	PUNCT
cblr-2984	678	12	equity	equity	NOUN
cblr-2984	678	13	"	"	PUNCT
cblr-2984	678	14	as	as	ADP
cblr-2984	678	15	the	the	DET
cblr-2984	678	16	only	only	ADJ
cblr-2984	678	17	viable	viable	ADJ
cblr-2984	678	18	form	form	NOUN
cblr-2984	678	19	of	of	ADP
cblr-2984	678	20	proprietary	proprietary	ADJ
cblr-2984	678	21	interest	interest	NOUN
cblr-2984	678	22	in	in	ADP
cblr-2984	678	23	138	138	NUM
cblr-2984	678	24	see	see	NOUN
cblr-2984	678	25	treasury	treasury	PROPN
cblr-2984	678	26	blue	blue	ADJ
cblr-2984	678	27	book	book	NOUN
cblr-2984	678	28	213	213	NUM
cblr-2984	678	29	(	(	PUNCT
cblr-2984	678	30	1997	1997	NUM
cblr-2984	678	31	)	)	PUNCT
cblr-2984	678	32	(	(	PUNCT
cblr-2984	678	33	nonqualified	nonqualifie	VERB
cblr-2984	678	34	preferred	preferred	ADJ
cblr-2984	678	35	stock	stock	NOUN
cblr-2984	678	36	will	will	AUX
cblr-2984	678	37	be	be	AUX
cblr-2984	678	38	respected	respect	VERB
cblr-2984	678	39	for	for	ADP
cblr-2984	678	40	continuity	continuity	NOUN
cblr-2984	678	41	of	of	ADP
cblr-2984	678	42	interest	interest	NOUN
cblr-2984	678	43	purposes	purpose	NOUN
cblr-2984	678	44	"	"	PUNCT
cblr-2984	678	45	unless	unless	SCONJ
cblr-2984	678	46	and	and	CCONJ
cblr-2984	678	47	until	until	SCONJ
cblr-2984	678	48	treasury	treasury	PROPN
cblr-2984	678	49	regulations	regulation	NOUN
cblr-2984	678	50	are	be	AUX
cblr-2984	678	51	issued	issue	VERB
cblr-2984	678	52	requiring	require	VERB
cblr-2984	678	53	a	a	DET
cblr-2984	678	54	different	different	ADJ
cblr-2984	678	55	result	result	NOUN
cblr-2984	678	56	"	"	PUNCT
cblr-2984	678	57	)	)	PUNCT
cblr-2984	678	58	.	.	PUNCT
cblr-2984	679	1	see	see	VERB
cblr-2984	679	2	also	also	ADV
cblr-2984	679	3	ginsburg	ginsburg	PROPN
cblr-2984	679	4	&	&	CCONJ
cblr-2984	679	5	levin	levin	PROPN
cblr-2984	679	6	,	,	PUNCT
cblr-2984	679	7	supra	supra	PROPN
cblr-2984	679	8	note	note	NOUN
cblr-2984	679	9	4	4	NUM
cblr-2984	679	10	,	,	PUNCT
cblr-2984	679	11	610.1.1	610.1.1	NUM
cblr-2984	679	12	,	,	PUNCT
cblr-2984	679	13	n.26	n.26	PROPN
cblr-2984	679	14	(	(	PUNCT
cblr-2984	679	15	"	"	PUNCT
cblr-2984	679	16	treasury	treasury	NOUN
cblr-2984	679	17	's	's	PART
cblr-2984	679	18	extensive	extensive	ADJ
cblr-2984	679	19	regulatory	regulatory	ADJ
cblr-2984	679	20	authority	authority	NOUN
cblr-2984	679	21	under	under	ADP
cblr-2984	679	22	[	[	X
cblr-2984	679	23	this	this	DET
cblr-2984	679	24	section	section	NOUN
cblr-2984	679	25	]	]	PUNCT
cblr-2984	679	26	presumably	presumably	ADV
cblr-2984	679	27	could	could	AUX
cblr-2984	679	28	be	be	AUX
cblr-2984	679	29	exercised	exercise	VERB
cblr-2984	679	30	to	to	PART
cblr-2984	679	31	declare	declare	VERB
cblr-2984	679	32	all	all	DET
cblr-2984	679	33	[	[	PUNCT
cblr-2984	679	34	nonqualified	nonqualified	ADJ
cblr-2984	679	35	preferred	preferred	ADJ
cblr-2984	679	36	stock	stock	NOUN
cblr-2984	679	37	]	]	PUNCT
cblr-2984	679	38	bad	bad	ADJ
cblr-2984	679	39	consideration	consideration	NOUN
cblr-2984	679	40	(	(	PUNCT
cblr-2984	679	41	'	'	PUNCT
cblr-2984	679	42	not	not	PART
cblr-2984	679	43	stock	stock	NOUN
cblr-2984	679	44	'	'	PUNCT
cblr-2984	679	45	)	)	PUNCT
cblr-2984	679	46	in	in	ADP
cblr-2984	679	47	testing	test	VERB
cblr-2984	679	48	[	[	X
cblr-2984	679	49	continuity	continuity	NOUN
cblr-2984	679	50	of	of	ADP
cblr-2984	679	51	interest	interest	NOUN
cblr-2984	679	52	]	]	PUNCT
cblr-2984	679	53	,	,	PUNCT
cblr-2984	679	54	but	but	CCONJ
cblr-2984	679	55	nothing	nothing	PRON
cblr-2984	679	56	suggests	suggest	VERB
cblr-2984	679	57	that	that	SCONJ
cblr-2984	679	58	treasury	treasury	NOUN
cblr-2984	679	59	is	be	AUX
cblr-2984	679	60	likely	likely	ADJ
cblr-2984	679	61	to	to	PART
cblr-2984	679	62	do	do	VERB
cblr-2984	679	63	anything	anything	PRON
cblr-2984	679	64	of	of	ADP
cblr-2984	679	65	the	the	DET
cblr-2984	679	66	sort	sort	NOUN
cblr-2984	679	67	.	.	PUNCT
cblr-2984	679	68	"	"	PUNCT
cblr-2984	679	69	)	)	PUNCT
cblr-2984	679	70	.	.	PUNCT
cblr-2984	680	1	"	"	PUNCT
cblr-2984	680	2	'	'	PUNCT
cblr-2984	680	3	i.r.c	i.r.c	NOUN
cblr-2984	680	4	.	.	PUNCT
cblr-2984	681	1	§	§	PROPN
cblr-2984	681	2	356(e	356(e	PROPN
cblr-2984	681	3	)	)	PUNCT
cblr-2984	681	4	(	(	PUNCT
cblr-2984	681	5	2005	2005	NUM
cblr-2984	681	6	)	)	PUNCT
cblr-2984	681	7	;	;	PUNCT
cblr-2984	682	1	treas	treas	PROPN
cblr-2984	682	2	.	.	PUNCT
cblr-2984	683	1	reg	reg	PROPN
cblr-2984	683	2	.	.	PUNCT
cblr-2984	684	1	§	§	PROPN
cblr-2984	684	2	1.356	1.356	NUM
cblr-2984	684	3	-	-	SYM
cblr-2984	684	4	6(a	6(a	NUM
cblr-2984	684	5	)	)	PUNCT
cblr-2984	684	6	(	(	PUNCT
cblr-2984	684	7	as	as	SCONJ
cblr-2984	684	8	amended	amend	VERB
cblr-2984	684	9	in	in	ADP
cblr-2984	684	10	2000	2000	NUM
cblr-2984	684	11	)	)	PUNCT
cblr-2984	684	12	(	(	PUNCT
cblr-2984	684	13	nonqualified	nonqualifie	VERB
cblr-2984	684	14	preferred	preferred	ADJ
cblr-2984	684	15	stock	stock	NOUN
cblr-2984	684	16	treated	treat	VERB
cblr-2984	684	17	as	as	ADP
cblr-2984	684	18	boot	boot	NOUN
cblr-2984	684	19	at	at	ADP
cblr-2984	684	20	shareholder	shareholder	NOUN
cblr-2984	684	21	level	level	NOUN
cblr-2984	684	22	)	)	PUNCT
cblr-2984	684	23	.	.	PUNCT
cblr-2984	685	1	140	140	NUM
cblr-2984	685	2	see	see	VERB
cblr-2984	685	3	treasury	treasury	PROPN
cblr-2984	685	4	blue	blue	ADJ
cblr-2984	685	5	book	book	NOUN
cblr-2984	685	6	,	,	PUNCT
cblr-2984	685	7	supra	supra	PROPN
cblr-2984	685	8	note	note	PROPN
cblr-2984	685	9	138	138	NUM
cblr-2984	685	10	,	,	PUNCT
cblr-2984	685	11	at	at	ADP
cblr-2984	685	12	213	213	NUM
cblr-2984	685	13	.	.	PUNCT
cblr-2984	685	14	141	141	NUM
cblr-2984	685	15	roebling	roebling	NOUN
cblr-2984	685	16	v.	v.	ADP
cblr-2984	685	17	comm'r	comm'r	NOUN
cblr-2984	685	18	,	,	PUNCT
cblr-2984	685	19	143	143	NUM
cblr-2984	685	20	f.2d	f.2d	NOUN
cblr-2984	685	21	810	810	NUM
cblr-2984	685	22	,	,	PUNCT
cblr-2984	685	23	813	813	NUM
cblr-2984	685	24	-	-	SYM
cblr-2984	685	25	14	14	NUM
cblr-2984	685	26	(	(	PUNCT
cblr-2984	685	27	3d	3d	PROPN
cblr-2984	685	28	cir	cir	NOUN
cblr-2984	685	29	.	.	PROPN
cblr-2984	685	30	1944	1944	NUM
cblr-2984	685	31	)	)	PUNCT
cblr-2984	685	32	(	(	PUNCT
cblr-2984	685	33	target	target	NOUN
cblr-2984	685	34	shareholder	shareholder	NOUN
cblr-2984	685	35	's	's	PART
cblr-2984	685	36	exchange	exchange	NOUN
cblr-2984	685	37	of	of	ADP
cblr-2984	685	38	stock	stock	NOUN
cblr-2984	685	39	in	in	ADP
cblr-2984	685	40	target	target	NOUN
cblr-2984	685	41	for	for	ADP
cblr-2984	685	42	acquiror	acquiror	NOUN
cblr-2984	685	43	's	's	PART
cblr-2984	685	44	100	100	NUM
cblr-2984	685	45	-	-	PUNCT
cblr-2984	685	46	year	year	NOUN
cblr-2984	685	47	bonds	bond	NOUN
cblr-2984	685	48	with	with	ADP
cblr-2984	685	49	a	a	DET
cblr-2984	685	50	fixed	fix	VERB
cblr-2984	685	51	8	8	NUM
cblr-2984	685	52	percent	percent	NOUN
cblr-2984	685	53	return	return	NOUN
cblr-2984	685	54	pursuant	pursuant	ADV
cblr-2984	685	55	to	to	ADP
cblr-2984	685	56	a	a	DET
cblr-2984	685	57	merger	merger	NOUN
cblr-2984	685	58	did	do	AUX
cblr-2984	685	59	not	not	PART
cblr-2984	685	60	satisfy	satisfy	VERB
cblr-2984	685	61	continuity	continuity	NOUN
cblr-2984	685	62	of	of	ADP
cblr-2984	685	63	interest	interest	NOUN
cblr-2984	685	64	requirement	requirement	NOUN
cblr-2984	685	65	,	,	PUNCT
cblr-2984	685	66	even	even	ADV
cblr-2984	685	67	though	though	SCONJ
cblr-2984	685	68	target	target	NOUN
cblr-2984	685	69	shareholder	shareholder	NOUN
cblr-2984	685	70	's	's	PART
cblr-2984	685	71	economic	economic	ADJ
cblr-2984	685	72	position	position	NOUN
cblr-2984	685	73	did	do	AUX
cblr-2984	685	74	not	not	PART
cblr-2984	685	75	change	change	VERB
cblr-2984	685	76	significantly	significantly	ADV
cblr-2984	685	77	.	.	PUNCT
cblr-2984	685	78	)	)	PUNCT
cblr-2984	685	79	.	.	PUNCT
cblr-2984	686	1	142	142	NUM
cblr-2984	687	1	i	i	PRON
cblr-2984	687	2	d.	d.	PROPN
cblr-2984	687	3	see	see	VERB
cblr-2984	687	4	also	also	ADV
cblr-2984	687	5	le	le	PROPN
cblr-2984	687	6	tulle	tulle	PROPN
cblr-2984	687	7	v.	v.	PROPN
cblr-2984	687	8	scofield	scofield	PROPN
cblr-2984	687	9	,	,	PUNCT
cblr-2984	687	10	308	308	NUM
cblr-2984	687	11	u.s	u.s	PROPN
cblr-2984	687	12	.	.	PROPN
cblr-2984	687	13	415	415	NUM
cblr-2984	687	14	,	,	PUNCT
cblr-2984	687	15	421	421	NUM
cblr-2984	687	16	-	-	SYM
cblr-2984	687	17	22	22	NUM
cblr-2984	687	18	(	(	PUNCT
cblr-2984	687	19	1940	1940	NUM
cblr-2984	687	20	)	)	PUNCT
cblr-2984	687	21	(	(	PUNCT
cblr-2984	687	22	longterm	longterm	VERB
cblr-2984	687	23	debt	debt	NOUN
cblr-2984	687	24	does	do	AUX
cblr-2984	687	25	not	not	PART
cblr-2984	687	26	create	create	VERB
cblr-2984	687	27	holders	holder	NOUN
cblr-2984	687	28	of	of	ADP
cblr-2984	687	29	"	"	PUNCT
cblr-2984	687	30	proprietary	proprietary	ADJ
cblr-2984	687	31	interest	interest	NOUN
cblr-2984	687	32	"	"	PUNCT
cblr-2984	687	33	)	)	PUNCT
cblr-2984	687	34	.	.	PUNCT
cblr-2984	688	1	no	no	INTJ
cblr-2984	688	2	.	.	PUNCT
cblr-2984	688	3	1:11	1:11	NUM
cblr-2984	688	4	columbia	columbia	PROPN
cblr-2984	688	5	business	business	PROPN
cblr-2984	688	6	la	la	PROPN
cblr-2984	688	7	w	w	PROPN
cblr-2984	688	8	review	review	NOUN
cblr-2984	688	9	the	the	DET
cblr-2984	688	10	acquiror	acquiror	NOUN
cblr-2984	688	11	adds	add	VERB
cblr-2984	688	12	to	to	ADP
cblr-2984	688	13	the	the	DET
cblr-2984	688	14	fiction	fiction	NOUN
cblr-2984	688	15	.	.	PUNCT
cblr-2984	689	1	in	in	ADP
cblr-2984	689	2	many	many	ADJ
cblr-2984	689	3	cases	case	NOUN
cblr-2984	689	4	,	,	PUNCT
cblr-2984	689	5	the	the	DET
cblr-2984	689	6	acquiror	acquiror	NOUN
cblr-2984	689	7	stock	stock	NOUN
cblr-2984	689	8	that	that	PRON
cblr-2984	689	9	target	target	VERB
cblr-2984	689	10	shareholders	shareholder	NOUN
cblr-2984	689	11	receive	receive	VERB
cblr-2984	689	12	in	in	ADP
cblr-2984	689	13	a	a	DET
cblr-2984	689	14	reorganization	reorganization	NOUN
cblr-2984	689	15	does	do	AUX
cblr-2984	689	16	not	not	PART
cblr-2984	689	17	contain	contain	VERB
cblr-2984	689	18	concrete	concrete	ADJ
cblr-2984	689	19	equity	equity	NOUN
cblr-2984	689	20	-	-	PUNCT
cblr-2984	689	21	like	like	ADJ
cblr-2984	689	22	characteristics	characteristic	NOUN
cblr-2984	689	23	.	.	PUNCT
cblr-2984	690	1	in	in	ADP
cblr-2984	690	2	almost	almost	ADV
cblr-2984	690	3	every	every	PRON
cblr-2984	690	4	other	other	ADJ
cblr-2984	690	5	aspect	aspect	NOUN
cblr-2984	690	6	of	of	ADP
cblr-2984	690	7	the	the	DET
cblr-2984	690	8	tax	tax	NOUN
cblr-2984	690	9	law	law	NOUN
cblr-2984	690	10	,	,	PUNCT
cblr-2984	690	11	whether	whether	SCONJ
cblr-2984	690	12	an	an	DET
cblr-2984	690	13	instrument	instrument	NOUN
cblr-2984	690	14	represents	represent	VERB
cblr-2984	690	15	equity	equity	NOUN
cblr-2984	690	16	or	or	CCONJ
cblr-2984	690	17	not	not	PART
cblr-2984	690	18	is	be	AUX
cblr-2984	690	19	a	a	DET
cblr-2984	690	20	difficult	difficult	ADJ
cblr-2984	690	21	and	and	CCONJ
cblr-2984	690	22	important	important	ADJ
cblr-2984	690	23	question	question	NOUN
cblr-2984	690	24	.	.	PUNCT
cblr-2984	690	25	"	"	PUNCT
cblr-2984	691	1	the	the	DET
cblr-2984	691	2	continuity	continuity	NOUN
cblr-2984	691	3	of	of	ADP
cblr-2984	691	4	interest	interest	NOUN
cblr-2984	691	5	doctrine	doctrine	NOUN
cblr-2984	691	6	,	,	PUNCT
cblr-2984	691	7	on	on	ADP
cblr-2984	691	8	the	the	DET
cblr-2984	691	9	other	other	ADJ
cblr-2984	691	10	hand	hand	NOUN
cblr-2984	691	11	,	,	PUNCT
cblr-2984	691	12	does	do	AUX
cblr-2984	691	13	not	not	PART
cblr-2984	691	14	adopt	adopt	VERB
cblr-2984	691	15	such	such	DET
cblr-2984	691	16	a	a	DET
cblr-2984	691	17	nuanced	nuanced	ADJ
cblr-2984	691	18	approach	approach	NOUN
cblr-2984	691	19	.	.	PUNCT
cblr-2984	692	1	f.	f.	PROPN
cblr-2984	693	1	a	a	DET
cblr-2984	693	2	meaningless	meaningless	ADJ
cblr-2984	693	3	tradition	tradition	NOUN
cblr-2984	693	4	this	this	DET
cblr-2984	693	5	part	part	NOUN
cblr-2984	693	6	has	have	AUX
cblr-2984	693	7	demonstrated	demonstrate	VERB
cblr-2984	693	8	that	that	SCONJ
cblr-2984	693	9	the	the	DET
cblr-2984	693	10	continuity	continuity	NOUN
cblr-2984	693	11	of	of	ADP
cblr-2984	693	12	interest	interest	NOUN
cblr-2984	693	13	doctrine	doctrine	NOUN
cblr-2984	693	14	fails	fail	VERB
cblr-2984	693	15	to	to	PART
cblr-2984	693	16	achieve	achieve	VERB
cblr-2984	693	17	its	its	PRON
cblr-2984	693	18	intended	intended	ADJ
cblr-2984	693	19	purpose	purpose	NOUN
cblr-2984	693	20	.	.	PUNCT
cblr-2984	694	1	although	although	SCONJ
cblr-2984	694	2	the	the	DET
cblr-2984	694	3	doctrine	doctrine	NOUN
cblr-2984	694	4	attempts	attempt	VERB
cblr-2984	694	5	to	to	PART
cblr-2984	694	6	ensure	ensure	VERB
cblr-2984	694	7	that	that	SCONJ
cblr-2984	694	8	a	a	DET
cblr-2984	694	9	substantial	substantial	ADJ
cblr-2984	694	10	number	number	NOUN
cblr-2984	694	11	of	of	ADP
cblr-2984	694	12	former	former	ADJ
cblr-2984	694	13	target	target	NOUN
cblr-2984	694	14	shareholders	shareholder	NOUN
cblr-2984	694	15	continue	continue	VERB
cblr-2984	694	16	to	to	PART
cblr-2984	694	17	own	own	VERB
cblr-2984	694	18	an	an	DET
cblr-2984	694	19	interest	interest	NOUN
cblr-2984	694	20	in	in	ADP
cblr-2984	694	21	the	the	DET
cblr-2984	694	22	acquiror	acquiror	NOUN
cblr-2984	694	23	following	follow	VERB
cblr-2984	694	24	a	a	DET
cblr-2984	694	25	reorganization	reorganization	NOUN
cblr-2984	694	26	,	,	PUNCT
cblr-2984	694	27	this	this	DET
cblr-2984	694	28	objective	objective	NOUN
cblr-2984	694	29	is	be	AUX
cblr-2984	694	30	often	often	ADV
cblr-2984	694	31	unfulfilled	unfulfilled	ADJ
cblr-2984	694	32	.	.	PUNCT
cblr-2984	695	1	at	at	ADP
cblr-2984	695	2	the	the	DET
cblr-2984	695	3	most	most	ADV
cblr-2984	695	4	basic	basic	ADJ
cblr-2984	695	5	level	level	NOUN
cblr-2984	695	6	,	,	PUNCT
cblr-2984	695	7	it	it	PRON
cblr-2984	695	8	is	be	AUX
cblr-2984	695	9	very	very	ADV
cblr-2984	695	10	difficult	difficult	ADJ
cblr-2984	695	11	to	to	PART
cblr-2984	695	12	argue	argue	VERB
cblr-2984	695	13	that	that	SCONJ
cblr-2984	695	14	,	,	PUNCT
cblr-2984	695	15	in	in	ADP
cblr-2984	695	16	many	many	ADJ
cblr-2984	695	17	reorganizations	reorganization	NOUN
cblr-2984	695	18	,	,	PUNCT
cblr-2984	695	19	target	target	NOUN
cblr-2984	695	20	shareholders	shareholder	NOUN
cblr-2984	695	21	receive	receive	VERB
cblr-2984	695	22	or	or	CCONJ
cblr-2984	695	23	retain	retain	VERB
cblr-2984	695	24	interests	interest	NOUN
cblr-2984	695	25	in	in	ADP
cblr-2984	695	26	the	the	DET
cblr-2984	695	27	acquiror	acquiror	NOUN
cblr-2984	695	28	that	that	PRON
cblr-2984	695	29	could	could	AUX
cblr-2984	695	30	be	be	AUX
cblr-2984	695	31	described	describe	VERB
cblr-2984	695	32	as	as	ADP
cblr-2984	695	33	a	a	DET
cblr-2984	695	34	substantive	substantive	ADJ
cblr-2984	695	35	"	"	PUNCT
cblr-2984	695	36	continuation	continuation	NOUN
cblr-2984	695	37	"	"	PUNCT
cblr-2984	695	38	of	of	ADP
cblr-2984	695	39	their	their	PRON
cblr-2984	695	40	interests	interest	NOUN
cblr-2984	695	41	in	in	ADP
cblr-2984	695	42	the	the	DET
cblr-2984	695	43	target	target	NOUN
cblr-2984	695	44	.	.	PUNCT
cblr-2984	696	1	the	the	DET
cblr-2984	696	2	continuity	continuity	NOUN
cblr-2984	696	3	of	of	ADP
cblr-2984	696	4	interest	interest	NOUN
cblr-2984	696	5	fiction	fiction	NOUN
cblr-2984	696	6	is	be	AUX
cblr-2984	696	7	the	the	DET
cblr-2984	696	8	product	product	NOUN
cblr-2984	696	9	of	of	ADP
cblr-2984	696	10	misguided	misguided	ADJ
cblr-2984	696	11	judicial	judicial	ADJ
cblr-2984	696	12	intervention	intervention	NOUN
cblr-2984	696	13	coupled	couple	VERB
cblr-2984	696	14	with	with	ADP
cblr-2984	696	15	administrative	administrative	ADJ
cblr-2984	696	16	relief	relief	NOUN
cblr-2984	696	17	.	.	PUNCT
cblr-2984	697	1	soon	soon	ADV
cblr-2984	697	2	after	after	ADP
cblr-2984	697	3	the	the	DET
cblr-2984	697	4	birth	birth	NOUN
cblr-2984	697	5	of	of	ADP
cblr-2984	697	6	congress	congress	PROPN
cblr-2984	697	7	's	's	PART
cblr-2984	697	8	reorganization	reorganization	NOUN
cblr-2984	697	9	provisions	provision	NOUN
cblr-2984	697	10	,	,	PUNCT
cblr-2984	697	11	judges	judge	NOUN
cblr-2984	697	12	,	,	PUNCT
cblr-2984	697	13	not	not	PART
cblr-2984	697	14	congress	congress	NOUN
cblr-2984	697	15	,	,	PUNCT
cblr-2984	697	16	decided	decide	VERB
cblr-2984	697	17	that	that	SCONJ
cblr-2984	697	18	continued	continue	VERB
cblr-2984	697	19	target	target	NOUN
cblr-2984	697	20	shareholder	shareholder	NOUN
cblr-2984	697	21	ownership	ownership	NOUN
cblr-2984	697	22	following	follow	VERB
cblr-2984	697	23	a	a	DET
cblr-2984	697	24	merger	merger	NOUN
cblr-2984	697	25	was	be	AUX
cblr-2984	697	26	a	a	DET
cblr-2984	697	27	characteristic	characteristic	ADJ
cblr-2984	697	28	trait	trait	NOUN
cblr-2984	697	29	of	of	ADP
cblr-2984	697	30	a	a	DET
cblr-2984	697	31	merger	merger	NOUN
cblr-2984	697	32	that	that	PRON
cblr-2984	697	33	was	be	AUX
cblr-2984	697	34	a	a	DET
cblr-2984	697	35	mere	mere	ADJ
cblr-2984	697	36	change	change	NOUN
cblr-2984	697	37	in	in	ADP
cblr-2984	697	38	"	"	PUNCT
cblr-2984	697	39	for	for	ADP
cblr-2984	697	40	example	example	NOUN
cblr-2984	697	41	,	,	PUNCT
cblr-2984	697	42	if	if	SCONJ
cblr-2984	697	43	a	a	DET
cblr-2984	697	44	corporation	corporation	NOUN
cblr-2984	697	45	issues	issue	VERB
cblr-2984	697	46	an	an	DET
cblr-2984	697	47	instrument	instrument	NOUN
cblr-2984	697	48	that	that	PRON
cblr-2984	697	49	is	be	AUX
cblr-2984	697	50	respected	respect	VERB
cblr-2984	697	51	as	as	ADP
cblr-2984	697	52	debt	debt	NOUN
cblr-2984	697	53	,	,	PUNCT
cblr-2984	697	54	then	then	ADV
cblr-2984	697	55	payments	payment	NOUN
cblr-2984	697	56	by	by	ADP
cblr-2984	697	57	the	the	DET
cblr-2984	697	58	corporation	corporation	NOUN
cblr-2984	697	59	with	with	ADP
cblr-2984	697	60	respect	respect	NOUN
cblr-2984	697	61	to	to	ADP
cblr-2984	697	62	that	that	DET
cblr-2984	697	63	instrument	instrument	NOUN
cblr-2984	697	64	may	may	AUX
cblr-2984	697	65	be	be	AUX
cblr-2984	697	66	deductible	deductible	ADJ
cblr-2984	697	67	interest	interest	NOUN
cblr-2984	697	68	payments	payment	NOUN
cblr-2984	697	69	instead	instead	ADV
cblr-2984	697	70	of	of	ADP
cblr-2984	697	71	non	non	ADJ
cblr-2984	697	72	-	-	ADJ
cblr-2984	697	73	deductible	deductible	ADJ
cblr-2984	697	74	dividend	dividend	NOUN
cblr-2984	697	75	payments	payment	NOUN
cblr-2984	697	76	.	.	PUNCT
cblr-2984	698	1	for	for	ADP
cblr-2984	698	2	fine	fine	ADJ
cblr-2984	698	3	works	work	NOUN
cblr-2984	698	4	addressing	address	VERB
cblr-2984	698	5	the	the	DET
cblr-2984	698	6	debt	debt	NOUN
cblr-2984	698	7	/	/	SYM
cblr-2984	698	8	equity	equity	NOUN
cblr-2984	698	9	question	question	NOUN
cblr-2984	698	10	in	in	ADP
cblr-2984	698	11	other	other	ADJ
cblr-2984	698	12	contexts	contexts	NOUN
cblr-2984	698	13	,	,	PUNCT
cblr-2984	698	14	see	see	VERB
cblr-2984	698	15	adam	adam	PROPN
cblr-2984	698	16	0	0	PROPN
cblr-2984	698	17	.	.	PUNCT
cblr-2984	699	1	emmerich	emmerich	PROPN
cblr-2984	699	2	,	,	PUNCT
cblr-2984	699	3	hybrid	hybrid	ADJ
cblr-2984	699	4	instruments	instrument	NOUN
cblr-2984	699	5	and	and	CCONJ
cblr-2984	699	6	the	the	DET
cblr-2984	699	7	debtequity	debtequity	NOUN
cblr-2984	699	8	distinction	distinction	NOUN
cblr-2984	699	9	in	in	ADP
cblr-2984	699	10	corporate	corporate	ADJ
cblr-2984	699	11	taxation	taxation	NOUN
cblr-2984	699	12	,	,	PUNCT
cblr-2984	699	13	52	52	NUM
cblr-2984	699	14	u.	u.	NOUN
cblr-2984	699	15	chi	chi	PROPN
cblr-2984	699	16	.	.	PUNCT
cblr-2984	700	1	l.	l.	PROPN
cblr-2984	700	2	rev	rev	PROPN
cblr-2984	700	3	.	.	PROPN
cblr-2984	700	4	118	118	NUM
cblr-2984	700	5	(	(	PUNCT
cblr-2984	700	6	1985	1985	NUM
cblr-2984	700	7	)	)	PUNCT
cblr-2984	700	8	;	;	PUNCT
cblr-2984	700	9	louis	louis	PROPN
cblr-2984	700	10	s.	s.	PROPN
cblr-2984	700	11	freeman	freeman	PROPN
cblr-2984	700	12	&	&	CCONJ
cblr-2984	700	13	richard	richard	PROPN
cblr-2984	700	14	m.	m.	PROPN
cblr-2984	700	15	lipton	lipton	PROPN
cblr-2984	700	16	,	,	PUNCT
cblr-2984	700	17	tax	tax	NOUN
cblr-2984	700	18	consequences	consequence	NOUN
cblr-2984	700	19	of	of	ADP
cblr-2984	700	20	business	business	NOUN
cblr-2984	700	21	and	and	CCONJ
cblr-2984	700	22	investment	investment	NOUN
cblr-2984	700	23	-	-	PUNCT
cblr-2984	700	24	driven	drive	VERB
cblr-2984	700	25	uses	use	NOUN
cblr-2984	700	26	of	of	ADP
cblr-2984	700	27	derivatives	derivative	NOUN
cblr-2984	700	28	,	,	PUNCT
cblr-2984	700	29	72	72	NUM
cblr-2984	700	30	taxes	taxis	NOUN
cblr-2984	700	31	947	947	NUM
cblr-2984	700	32	(	(	PUNCT
cblr-2984	700	33	1994	1994	NUM
cblr-2984	700	34	)	)	PUNCT
cblr-2984	700	35	;	;	PUNCT
cblr-2984	700	36	david	david	PROPN
cblr-2984	700	37	p.	p.	PROPN
cblr-2984	700	38	hariton	hariton	PROPN
cblr-2984	700	39	,	,	PUNCT
cblr-2984	700	40	distinguishing	distinguish	VERB
cblr-2984	700	41	between	between	ADP
cblr-2984	700	42	equity	equity	NOUN
cblr-2984	700	43	and	and	CCONJ
cblr-2984	700	44	debt	debt	NOUN
cblr-2984	700	45	in	in	ADP
cblr-2984	700	46	the	the	DET
cblr-2984	700	47	new	new	ADJ
cblr-2984	700	48	financial	financial	ADJ
cblr-2984	700	49	environment	environment	NOUN
cblr-2984	700	50	,	,	PUNCT
cblr-2984	700	51	49	49	NUM
cblr-2984	700	52	tax	tax	NOUN
cblr-2984	700	53	l	l	NOUN
cblr-2984	700	54	,	,	PUNCT
cblr-2984	700	55	rev	rev	PROPN
cblr-2984	700	56	.	.	PROPN
cblr-2984	700	57	499	499	NUM
cblr-2984	700	58	(	(	PUNCT
cblr-2984	700	59	1994	1994	NUM
cblr-2984	700	60	)	)	PUNCT
cblr-2984	700	61	;	;	PUNCT
cblr-2984	700	62	william	william	PROPN
cblr-2984	700	63	plumb	plumb	PROPN
cblr-2984	700	64	,	,	PUNCT
cblr-2984	700	65	the	the	DET
cblr-2984	700	66	federal	federal	ADJ
cblr-2984	700	67	income	income	NOUN
cblr-2984	700	68	tax	tax	NOUN
cblr-2984	700	69	significance	significance	NOUN
cblr-2984	700	70	of	of	ADP
cblr-2984	700	71	corporate	corporate	ADJ
cblr-2984	700	72	debt	debt	NOUN
cblr-2984	700	73	:	:	PUNCT
cblr-2984	700	74	a	a	DET
cblr-2984	700	75	critical	critical	ADJ
cblr-2984	700	76	analysis	analysis	NOUN
cblr-2984	700	77	and	and	CCONJ
cblr-2984	700	78	a	a	DET
cblr-2984	700	79	proposal	proposal	NOUN
cblr-2984	700	80	,	,	PUNCT
cblr-2984	700	81	26	26	NUM
cblr-2984	700	82	tax	tax	NOUN
cblr-2984	700	83	l.	l.	PROPN
cblr-2984	700	84	rev	rev	PROPN
cblr-2984	700	85	.	.	PROPN
cblr-2984	700	86	369	369	NUM
cblr-2984	700	87	(	(	PUNCT
cblr-2984	700	88	1971	1971	NUM
cblr-2984	700	89	)	)	PUNCT
cblr-2984	700	90	;	;	PUNCT
cblr-2984	700	91	anthony	anthony	PROPN
cblr-2984	700	92	p.	p.	PROPN
cblr-2984	700	93	polito	polito	PROPN
cblr-2984	700	94	,	,	PUNCT
cblr-2984	700	95	useful	useful	ADJ
cblr-2984	700	96	fictions	fiction	NOUN
cblr-2984	700	97	:	:	PUNCT
cblr-2984	700	98	debt	debt	NOUN
cblr-2984	700	99	and	and	CCONJ
cblr-2984	700	100	equity	equity	NOUN
cblr-2984	700	101	classification	classification	NOUN
cblr-2984	700	102	in	in	ADP
cblr-2984	700	103	corporate	corporate	ADJ
cblr-2984	700	104	tax	tax	NOUN
cblr-2984	700	105	law	law	NOUN
cblr-2984	700	106	,	,	PUNCT
cblr-2984	700	107	30	30	NUM
cblr-2984	700	108	ariz	ariz	NOUN
cblr-2984	700	109	.	.	PUNCT
cblr-2984	701	1	st	st	PROPN
cblr-2984	701	2	.	.	PROPN
cblr-2984	701	3	l.j	l.j	PROPN
cblr-2984	701	4	.	.	PROPN
cblr-2984	701	5	761	761	NUM
cblr-2984	701	6	(	(	PUNCT
cblr-2984	701	7	1998	1998	NUM
cblr-2984	701	8	)	)	PUNCT
cblr-2984	701	9	.	.	PUNCT
cblr-2984	702	1	[	[	X
cblr-2984	702	2	vol	vol	NOUN
cblr-2984	702	3	.	.	NOUN
cblr-2984	702	4	2006	2006	NUM
cblr-2984	702	5	form	form	NOUN
cblr-2984	702	6	.	.	PUNCT
cblr-2984	702	7	'	'	PUNCT
cblr-2984	702	8	"	"	PUNCT
cblr-2984	702	9	without	without	ADP
cblr-2984	702	10	acknowledging	acknowledge	VERB
cblr-2984	702	11	the	the	DET
cblr-2984	702	12	questionable	questionable	ADJ
cblr-2984	702	13	nature	nature	NOUN
cblr-2984	702	14	of	of	ADP
cblr-2984	702	15	this	this	DET
cblr-2984	702	16	premise	premise	NOUN
cblr-2984	702	17	,	,	PUNCT
cblr-2984	702	18	the	the	DET
cblr-2984	702	19	treasury	treasury	NOUN
cblr-2984	702	20	,	,	PUNCT
cblr-2984	702	21	the	the	DET
cblr-2984	702	22	irs	irs	PROPN
cblr-2984	702	23	,	,	PUNCT
cblr-2984	702	24	and	and	CCONJ
cblr-2984	702	25	the	the	DET
cblr-2984	702	26	courts	court	NOUN
cblr-2984	702	27	created	create	VERB
cblr-2984	702	28	so	so	ADV
cblr-2984	702	29	many	many	ADJ
cblr-2984	702	30	requirements	requirement	NOUN
cblr-2984	702	31	to	to	PART
cblr-2984	702	32	comply	comply	VERB
cblr-2984	702	33	with	with	ADP
cblr-2984	702	34	this	this	DET
cblr-2984	702	35	judicial	judicial	ADJ
cblr-2984	702	36	ideal	ideal	NOUN
cblr-2984	702	37	that	that	SCONJ
cblr-2984	702	38	the	the	DET
cblr-2984	702	39	doctrine	doctrine	NOUN
cblr-2984	702	40	became	become	VERB
cblr-2984	702	41	onerous	onerous	ADJ
cblr-2984	702	42	and	and	CCONJ
cblr-2984	702	43	impractical	impractical	ADJ
cblr-2984	702	44	.	.	PUNCT
cblr-2984	703	1	over	over	ADP
cblr-2984	703	2	the	the	DET
cblr-2984	703	3	past	past	ADJ
cblr-2984	703	4	ten	ten	NUM
cblr-2984	703	5	years	year	NOUN
cblr-2984	703	6	,	,	PUNCT
cblr-2984	703	7	the	the	DET
cblr-2984	703	8	treasury	treasury	NOUN
cblr-2984	703	9	and	and	CCONJ
cblr-2984	703	10	the	the	DET
cblr-2984	703	11	irs	irs	PROPN
cblr-2984	703	12	have	have	AUX
cblr-2984	703	13	,	,	PUNCT
cblr-2984	703	14	in	in	ADP
cblr-2984	703	15	effect	effect	NOUN
cblr-2984	703	16	,	,	PUNCT
cblr-2984	703	17	conceded	concede	VERB
cblr-2984	703	18	that	that	SCONJ
cblr-2984	703	19	the	the	DET
cblr-2984	703	20	doctrine	doctrine	NOUN
cblr-2984	703	21	is	be	AUX
cblr-2984	703	22	not	not	PART
cblr-2984	703	23	viable	viable	ADJ
cblr-2984	703	24	by	by	ADP
cblr-2984	703	25	significantly	significantly	ADV
cblr-2984	703	26	liberalizing	liberalize	VERB
cblr-2984	703	27	its	its	PRON
cblr-2984	703	28	requirements.145	requirements.145	NOUN
cblr-2984	703	29	this	this	DET
cblr-2984	703	30	relief	relief	NOUN
cblr-2984	703	31	has	have	AUX
cblr-2984	703	32	contributed	contribute	VERB
cblr-2984	703	33	to	to	ADP
cblr-2984	703	34	the	the	DET
cblr-2984	703	35	fiction	fiction	NOUN
cblr-2984	703	36	and	and	CCONJ
cblr-2984	703	37	has	have	AUX
cblr-2984	703	38	lead	lead	VERB
cblr-2984	703	39	to	to	ADP
cblr-2984	703	40	the	the	DET
cblr-2984	703	41	doctrine	doctrine	NOUN
cblr-2984	703	42	's	's	PART
cblr-2984	703	43	persistence	persistence	NOUN
cblr-2984	703	44	today	today	NOUN
cblr-2984	703	45	as	as	ADP
cblr-2984	703	46	a	a	DET
cblr-2984	703	47	meaningless	meaningless	ADJ
cblr-2984	703	48	tradition	tradition	NOUN
cblr-2984	703	49	that	that	SCONJ
cblr-2984	703	50	the	the	DET
cblr-2984	703	51	tax	tax	NOUN
cblr-2984	703	52	law	law	NOUN
cblr-2984	703	53	continues	continue	VERB
cblr-2984	703	54	to	to	PART
cblr-2984	703	55	observe	observe	VERB
cblr-2984	703	56	with	with	ADP
cblr-2984	703	57	"	"	PUNCT
cblr-2984	703	58	religious	religious	ADJ
cblr-2984	703	59	-	-	PUNCT
cblr-2984	703	60	like	like	ADJ
cblr-2984	703	61	obeisance	obeisance	NOUN
cblr-2984	703	62	.	.	PUNCT
cblr-2984	704	1	"'46	"'46	NOUN
cblr-2984	704	2	the	the	DET
cblr-2984	704	3	continuity	continuity	NOUN
cblr-2984	704	4	of	of	ADP
cblr-2984	704	5	interest	interest	NOUN
cblr-2984	704	6	doctrine	doctrine	NOUN
cblr-2984	704	7	fails	fail	VERB
cblr-2984	704	8	to	to	PART
cblr-2984	704	9	distinguish	distinguish	VERB
cblr-2984	704	10	between	between	ADP
cblr-2984	704	11	a	a	DET
cblr-2984	704	12	special	special	ADJ
cblr-2984	704	13	merger	merger	NOUN
cblr-2984	704	14	deserving	deserving	ADJ
cblr-2984	704	15	of	of	ADP
cblr-2984	704	16	reorganization	reorganization	NOUN
cblr-2984	704	17	status	status	NOUN
cblr-2984	704	18	and	and	CCONJ
cblr-2984	704	19	one	one	NUM
cblr-2984	704	20	that	that	PRON
cblr-2984	704	21	is	be	AUX
cblr-2984	704	22	an	an	DET
cblr-2984	704	23	ordinary	ordinary	ADJ
cblr-2984	704	24	sale	sale	NOUN
cblr-2984	704	25	.	.	PUNCT
cblr-2984	705	1	the	the	DET
cblr-2984	705	2	continued	continue	VERB
cblr-2984	705	3	ownership	ownership	NOUN
cblr-2984	705	4	by	by	ADP
cblr-2984	705	5	former	former	ADJ
cblr-2984	705	6	target	target	NOUN
cblr-2984	705	7	shareholders	shareholder	NOUN
cblr-2984	705	8	following	follow	VERB
cblr-2984	705	9	a	a	DET
cblr-2984	705	10	merger	merger	NOUN
cblr-2984	705	11	that	that	PRON
cblr-2984	705	12	qualifies	qualify	VERB
cblr-2984	705	13	as	as	ADP
cblr-2984	705	14	a	a	DET
cblr-2984	705	15	reorganization	reorganization	NOUN
cblr-2984	705	16	looks	look	VERB
cblr-2984	705	17	very	very	ADV
cblr-2984	705	18	similar	similar	ADJ
cblr-2984	705	19	to	to	ADP
cblr-2984	705	20	that	that	PRON
cblr-2984	705	21	by	by	ADP
cblr-2984	705	22	former	former	ADJ
cblr-2984	705	23	target	target	NOUN
cblr-2984	705	24	shareholders	shareholder	NOUN
cblr-2984	705	25	following	follow	VERB
cblr-2984	705	26	a	a	DET
cblr-2984	705	27	taxable	taxable	ADJ
cblr-2984	705	28	merger	merger	NOUN
cblr-2984	705	29	.	.	PUNCT
cblr-2984	706	1	because	because	SCONJ
cblr-2984	706	2	the	the	DET
cblr-2984	706	3	doctrine	doctrine	NOUN
cblr-2984	706	4	does	do	AUX
cblr-2984	706	5	not	not	PART
cblr-2984	706	6	adequately	adequately	ADV
cblr-2984	706	7	serve	serve	VERB
cblr-2984	706	8	as	as	ADP
cblr-2984	706	9	a	a	DET
cblr-2984	706	10	means	mean	NOUN
cblr-2984	706	11	for	for	ADP
cblr-2984	706	12	determining	determine	VERB
cblr-2984	706	13	what	what	PRON
cblr-2984	706	14	types	type	NOUN
cblr-2984	706	15	of	of	ADP
cblr-2984	706	16	mergers	merger	NOUN
cblr-2984	706	17	ought	ought	AUX
cblr-2984	706	18	to	to	PART
cblr-2984	706	19	receive	receive	VERB
cblr-2984	706	20	congress	congress	PROPN
cblr-2984	706	21	's	's	PART
cblr-2984	706	22	special	special	ADJ
cblr-2984	706	23	tax	tax	NOUN
cblr-2984	706	24	treatment	treatment	NOUN
cblr-2984	706	25	,	,	PUNCT
cblr-2984	706	26	a	a	DET
cblr-2984	706	27	new	new	ADJ
cblr-2984	706	28	approach	approach	NOUN
cblr-2984	706	29	is	be	AUX
cblr-2984	706	30	needed	need	VERB
cblr-2984	706	31	.	.	PUNCT
cblr-2984	707	1	v.	v.	ADP
cblr-2984	707	2	the	the	DET
cblr-2984	707	3	end	end	NOUN
cblr-2984	707	4	of	of	ADP
cblr-2984	707	5	continuity	continuity	NOUN
cblr-2984	707	6	:	:	PUNCT
cblr-2984	707	7	a	a	DET
cblr-2984	707	8	new	new	ADJ
cblr-2984	707	9	approach	approach	NOUN
cblr-2984	707	10	the	the	DET
cblr-2984	707	11	continuity	continuity	NOUN
cblr-2984	707	12	of	of	ADP
cblr-2984	707	13	interest	interest	NOUN
cblr-2984	707	14	doctrine	doctrine	NOUN
cblr-2984	707	15	is	be	AUX
cblr-2984	707	16	fundamentally	fundamentally	ADV
cblr-2984	707	17	and	and	CCONJ
cblr-2984	707	18	practically	practically	ADV
cblr-2984	707	19	flawed	flawed	ADJ
cblr-2984	707	20	.	.	PUNCT
cblr-2984	708	1	instead	instead	ADV
cblr-2984	708	2	of	of	ADP
cblr-2984	708	3	refining	refine	VERB
cblr-2984	708	4	the	the	DET
cblr-2984	708	5	continuity	continuity	NOUN
cblr-2984	708	6	of	of	ADP
cblr-2984	708	7	interest	interest	NOUN
cblr-2984	708	8	rules	rule	NOUN
cblr-2984	708	9	further	far	ADV
cblr-2984	708	10	,	,	PUNCT
cblr-2984	708	11	we	we	PRON
cblr-2984	708	12	should	should	AUX
cblr-2984	708	13	consider	consider	VERB
cblr-2984	708	14	an	an	DET
cblr-2984	708	15	alternative	alternative	ADJ
cblr-2984	708	16	way	way	NOUN
cblr-2984	708	17	to	to	PART
cblr-2984	708	18	determine	determine	VERB
cblr-2984	708	19	whether	whether	SCONJ
cblr-2984	708	20	a	a	DET
cblr-2984	708	21	merger	merger	NOUN
cblr-2984	708	22	will	will	AUX
cblr-2984	708	23	enjoy	enjoy	VERB
cblr-2984	708	24	tax	tax	NOUN
cblr-2984	708	25	-	-	PUNCT
cblr-2984	708	26	favored	favor	VERB
cblr-2984	708	27	treatment	treatment	NOUN
cblr-2984	708	28	.	.	PUNCT
cblr-2984	709	1	any	any	DET
cblr-2984	709	2	replacement	replacement	NOUN
cblr-2984	709	3	for	for	ADP
cblr-2984	709	4	the	the	DET
cblr-2984	709	5	continuity	continuity	NOUN
cblr-2984	709	6	of	of	ADP
cblr-2984	709	7	interest	interest	NOUN
cblr-2984	709	8	doctrine	doctrine	NOUN
cblr-2984	709	9	should	should	AUX
cblr-2984	709	10	consider	consider	VERB
cblr-2984	709	11	the	the	DET
cblr-2984	709	12	significance	significance	NOUN
cblr-2984	709	13	of	of	ADP
cblr-2984	709	14	the	the	DET
cblr-2984	709	15	reorganization	reorganization	NOUN
cblr-2984	709	16	provisions	provision	NOUN
cblr-2984	709	17	of	of	ADP
cblr-2984	709	18	the	the	DET
cblr-2984	709	19	code	code	NOUN
cblr-2984	709	20	in	in	ADP
cblr-2984	709	21	the	the	DET
cblr-2984	709	22	context	context	NOUN
cblr-2984	709	23	of	of	ADP
cblr-2984	709	24	the	the	DET
cblr-2984	709	25	realization	realization	NOUN
cblr-2984	709	26	rule	rule	NOUN
cblr-2984	709	27	.	.	PUNCT
cblr-2984	710	1	a	a	DET
cblr-2984	710	2	fundamental	fundamental	ADJ
cblr-2984	710	3	principle	principle	NOUN
cblr-2984	710	4	underlying	underlie	VERB
cblr-2984	710	5	our	our	PRON
cblr-2984	710	6	tax	tax	NOUN
cblr-2984	710	7	system	system	NOUN
cblr-2984	710	8	is	be	AUX
cblr-2984	710	9	that	that	SCONJ
cblr-2984	710	10	'	'	PUNCT
cblr-2984	710	11	"	"	PUNCT
cblr-2984	710	12	see	see	VERB
cblr-2984	710	13	supra	supra	PROPN
cblr-2984	710	14	part	part	PROPN
cblr-2984	710	15	ii	ii	PROPN
cblr-2984	710	16	for	for	ADP
cblr-2984	710	17	further	further	ADJ
cblr-2984	710	18	discussion	discussion	NOUN
cblr-2984	710	19	of	of	ADP
cblr-2984	710	20	the	the	DET
cblr-2984	710	21	judicial	judicial	ADJ
cblr-2984	710	22	development	development	NOUN
cblr-2984	710	23	of	of	ADP
cblr-2984	710	24	the	the	DET
cblr-2984	710	25	doctrine	doctrine	NOUN
cblr-2984	710	26	.	.	PUNCT
cblr-2984	711	1	14	14	NUM
cblr-2984	711	2	indeed	indeed	ADV
cblr-2984	711	3	,	,	PUNCT
cblr-2984	711	4	when	when	SCONJ
cblr-2984	711	5	the	the	DET
cblr-2984	711	6	treasury	treasury	NOUN
cblr-2984	711	7	issued	issue	VERB
cblr-2984	711	8	the	the	DET
cblr-2984	711	9	1998	1998	NUM
cblr-2984	711	10	regulations	regulation	NOUN
cblr-2984	711	11	,	,	PUNCT
cblr-2984	711	12	it	it	PRON
cblr-2984	711	13	stated	state	VERB
cblr-2984	711	14	explicitly	explicitly	ADV
cblr-2984	711	15	that	that	SCONJ
cblr-2984	711	16	the	the	DET
cblr-2984	711	17	purpose	purpose	NOUN
cblr-2984	711	18	of	of	ADP
cblr-2984	711	19	these	these	DET
cblr-2984	711	20	regulations	regulation	NOUN
cblr-2984	711	21	was	be	AUX
cblr-2984	711	22	to	to	PART
cblr-2984	711	23	quell	quell	VERB
cblr-2984	711	24	taxpayer	taxpayer	NOUN
cblr-2984	711	25	uncertainty	uncertainty	NOUN
cblr-2984	711	26	regarding	regard	VERB
cblr-2984	711	27	satisfaction	satisfaction	NOUN
cblr-2984	711	28	of	of	ADP
cblr-2984	711	29	the	the	DET
cblr-2984	711	30	minimum	minimum	ADJ
cblr-2984	711	31	acquiror	acquiror	NOUN
cblr-2984	711	32	stock	stock	NOUN
cblr-2984	711	33	threshold	threshold	NOUN
cblr-2984	711	34	.	.	PUNCT
cblr-2984	712	1	t.d	t.d	PROPN
cblr-2984	712	2	.	.	PROPN
cblr-2984	712	3	8760	8760	NUM
cblr-2984	712	4	,	,	PUNCT
cblr-2984	712	5	1998	1998	NUM
cblr-2984	712	6	-	-	SYM
cblr-2984	712	7	1	1	NUM
cblr-2984	712	8	c.b	c.b	PROPN
cblr-2984	712	9	.	.	PROPN
cblr-2984	712	10	803	803	NUM
cblr-2984	712	11	.	.	PUNCT
cblr-2984	713	1	see	see	AUX
cblr-2984	713	2	also	also	ADV
cblr-2984	713	3	rev	rev	VERB
cblr-2984	713	4	.	.	PUNCT
cblr-2984	714	1	rul	rul	PROPN
cblr-2984	714	2	.	.	PUNCT
cblr-2984	715	1	99	99	NUM
cblr-2984	715	2	-	-	SYM
cblr-2984	715	3	58	58	NUM
cblr-2984	715	4	,	,	PUNCT
cblr-2984	715	5	1999	1999	NUM
cblr-2984	715	6	-	-	SYM
cblr-2984	715	7	52	52	NUM
cblr-2984	715	8	i.r.b	i.r.b	NOUN
cblr-2984	715	9	.	.	PUNCT
cblr-2984	716	1	701	701	NUM
cblr-2984	716	2	;	;	PUNCT
cblr-2984	716	3	treas	trea	NOUN
cblr-2984	716	4	.	.	PUNCT
cblr-2984	717	1	reg	reg	PROPN
cblr-2984	717	2	.	.	PUNCT
cblr-2984	718	1	§	§	PROPN
cblr-2984	718	2	1.368	1.368	NUM
cblr-2984	718	3	-	-	SYM
cblr-2984	718	4	1(e)(2	1(e)(2	NUM
cblr-2984	718	5	)	)	PUNCT
cblr-2984	718	6	(	(	PUNCT
cblr-2984	718	7	as	as	SCONJ
cblr-2984	718	8	amended	amend	VERB
cblr-2984	718	9	in	in	ADP
cblr-2984	718	10	2005	2005	NUM
cblr-2984	718	11	)	)	PUNCT
cblr-2984	718	12	.	.	PUNCT
cblr-2984	718	13	"	"	PUNCT
cblr-2984	719	1	wolfman	wolfman	PROPN
cblr-2984	719	2	,	,	PUNCT
cblr-2984	719	3	supra	supra	PROPN
cblr-2984	719	4	note	note	NOUN
cblr-2984	719	5	4	4	NUM
cblr-2984	719	6	.	.	PUNCT
cblr-2984	720	1	no	no	INTJ
cblr-2984	720	2	.	.	NOUN
cblr-2984	721	1	1:1	1:1	NUM
cblr-2984	721	2	]	]	X
cblr-2984	721	3	confronting	confront	VERB
cblr-2984	721	4	continuity	continuity	NOUN
cblr-2984	721	5	columbia	columbia	PROPN
cblr-2984	721	6	business	business	NOUN
cblr-2984	721	7	law	law	PROPN
cblr-2984	721	8	review	review	NOUN
cblr-2984	721	9	without	without	ADP
cblr-2984	721	10	a	a	DET
cblr-2984	721	11	realization	realization	NOUN
cblr-2984	721	12	event	event	NOUN
cblr-2984	721	13	,	,	PUNCT
cblr-2984	721	14	no	no	DET
cblr-2984	721	15	income	income	NOUN
cblr-2984	721	16	arises	arise	VERB
cblr-2984	721	17	that	that	PRON
cblr-2984	721	18	can	can	AUX
cblr-2984	721	19	be	be	AUX
cblr-2984	721	20	the	the	DET
cblr-2984	721	21	subject	subject	NOUN
cblr-2984	721	22	of	of	ADP
cblr-2984	721	23	current	current	ADJ
cblr-2984	721	24	taxation.147	taxation.147	NOUN
cblr-2984	721	25	with	with	ADP
cblr-2984	721	26	very	very	ADV
cblr-2984	721	27	few	few	ADJ
cblr-2984	721	28	exceptions	exception	NOUN
cblr-2984	721	29	,	,	PUNCT
cblr-2984	721	30	the	the	DET
cblr-2984	721	31	taxpayer	taxpayer	NOUN
cblr-2984	721	32	experiences	experience	VERB
cblr-2984	721	33	a	a	DET
cblr-2984	721	34	realization	realization	NOUN
cblr-2984	721	35	event	event	NOUN
cblr-2984	721	36	only	only	ADV
cblr-2984	721	37	when	when	SCONJ
cblr-2984	721	38	he	he	PRON
cblr-2984	721	39	exchanges	exchange	VERB
cblr-2984	721	40	his	his	PRON
cblr-2984	721	41	investment	investment	NOUN
cblr-2984	721	42	for	for	ADP
cblr-2984	721	43	something	something	PRON
cblr-2984	721	44	"	"	PUNCT
cblr-2984	721	45	materially	materially	ADV
cblr-2984	721	46	different	different	ADJ
cblr-2984	721	47	"	"	PUNCT
cblr-2984	721	48	(	(	PUNCT
cblr-2984	721	49	or	or	CCONJ
cblr-2984	721	50	when	when	SCONJ
cblr-2984	721	51	the	the	DET
cblr-2984	721	52	taxpayer	taxpayer	NOUN
cblr-2984	721	53	is	be	AUX
cblr-2984	721	54	deemed	deem	VERB
cblr-2984	721	55	to	to	PART
cblr-2984	721	56	have	have	AUX
cblr-2984	721	57	done	do	VERB
cblr-2984	721	58	so	so	ADV
cblr-2984	721	59	)	)	PUNCT
cblr-2984	721	60	.	.	PUNCT
cblr-2984	722	1	148	148	NUM
cblr-2984	722	2	mergers	merger	NOUN
cblr-2984	722	3	that	that	PRON
cblr-2984	722	4	qualify	qualify	VERB
cblr-2984	722	5	as	as	ADP
cblr-2984	722	6	reorganizations	reorganization	NOUN
cblr-2984	722	7	under	under	ADP
cblr-2984	722	8	current	current	ADJ
cblr-2984	722	9	law	law	NOUN
cblr-2984	722	10	are	be	AUX
cblr-2984	722	11	an	an	DET
cblr-2984	722	12	exception	exception	NOUN
cblr-2984	722	13	to	to	ADP
cblr-2984	722	14	the	the	DET
cblr-2984	722	15	realization	realization	NOUN
cblr-2984	722	16	rule	rule	NOUN
cblr-2984	722	17	.	.	PUNCT
cblr-2984	723	1	this	this	DET
cblr-2984	723	2	exception	exception	NOUN
cblr-2984	723	3	is	be	AUX
cblr-2984	723	4	remarkable	remarkable	ADJ
cblr-2984	723	5	,	,	PUNCT
cblr-2984	723	6	especially	especially	ADV
cblr-2984	723	7	in	in	ADP
cblr-2984	723	8	light	light	NOUN
cblr-2984	723	9	of	of	ADP
cblr-2984	723	10	the	the	DET
cblr-2984	723	11	sheer	sheer	ADJ
cblr-2984	723	12	dollar	dollar	NOUN
cblr-2984	723	13	value	value	NOUN
cblr-2984	723	14	of	of	ADP
cblr-2984	723	15	tax	tax	NOUN
cblr-2984	723	16	revenue	revenue	NOUN
cblr-2984	723	17	at	at	ADP
cblr-2984	723	18	stake	stake	NOUN
cblr-2984	723	19	in	in	ADP
cblr-2984	723	20	many	many	ADJ
cblr-2984	723	21	mergers	merger	NOUN
cblr-2984	723	22	and	and	CCONJ
cblr-2984	723	23	that	that	SCONJ
cblr-2984	723	24	in	in	ADP
cblr-2984	723	25	a	a	DET
cblr-2984	723	26	reorganization	reorganization	NOUN
cblr-2984	723	27	,	,	PUNCT
cblr-2984	723	28	corporateand	corporateand	NOUN
cblr-2984	723	29	shareholder	shareholder	NOUN
cblr-2984	723	30	-	-	PUNCT
cblr-2984	723	31	level	level	NOUN
cblr-2984	723	32	taxes	taxis	NOUN
cblr-2984	723	33	are	be	AUX
cblr-2984	723	34	not	not	PART
cblr-2984	723	35	imposed	impose	VERB
cblr-2984	723	36	.	.	PUNCT
cblr-2984	724	1	congress	congress	PROPN
cblr-2984	724	2	's	's	PART
cblr-2984	724	3	oft	oft	ADV
cblr-2984	724	4	-	-	PUNCT
cblr-2984	724	5	stated	state	VERB
cblr-2984	724	6	rationale	rationale	NOUN
cblr-2984	724	7	for	for	ADP
cblr-2984	724	8	the	the	DET
cblr-2984	724	9	exception	exception	NOUN
cblr-2984	724	10	is	be	AUX
cblr-2984	724	11	that	that	SCONJ
cblr-2984	724	12	certain	certain	ADJ
cblr-2984	724	13	mergers	merger	NOUN
cblr-2984	724	14	represent	represent	VERB
cblr-2984	724	15	mere	mere	ADJ
cblr-2984	724	16	readjustments-"purely	readjustments-"purely	NOUN
cblr-2984	724	17	paper	paper	NOUN
cblr-2984	724	18	transactions	transaction	NOUN
cblr-2984	724	19	"	"	PUNCT
cblr-2984	724	20	and	and	CCONJ
cblr-2984	724	21	"	"	PUNCT
cblr-2984	724	22	mere	mere	ADJ
cblr-2984	724	23	changes	change	NOUN
cblr-2984	724	24	in	in	ADP
cblr-2984	724	25	form	form	NOUN
cblr-2984	724	26	"	"	PUNCT
cblr-2984	724	27	149	149	NUM
cblr-2984	724	28	-	-	PUNCT
cblr-2984	724	29	rather	rather	ADV
cblr-2984	724	30	than	than	ADP
cblr-2984	724	31	ordinary	ordinary	ADJ
cblr-2984	724	32	sales	sale	NOUN
cblr-2984	724	33	transactions	transaction	NOUN
cblr-2984	724	34	.	.	PUNCT
cblr-2984	725	1	an	an	DET
cblr-2984	725	2	effective	effective	ADJ
cblr-2984	725	3	set	set	NOUN
cblr-2984	725	4	of	of	ADP
cblr-2984	725	5	rules	rule	NOUN
cblr-2984	725	6	should	should	AUX
cblr-2984	725	7	deliver	deliver	VERB
cblr-2984	725	8	tax	tax	NOUN
cblr-2984	725	9	-	-	PUNCT
cblr-2984	725	10	favored	favor	VERB
cblr-2984	725	11	treatment	treatment	NOUN
cblr-2984	725	12	to	to	ADP
cblr-2984	725	13	mergers	merger	NOUN
cblr-2984	725	14	that	that	PRON
cblr-2984	725	15	appear	appear	VERB
cblr-2984	725	16	to	to	PART
cblr-2984	725	17	be	be	AUX
cblr-2984	725	18	mere	mere	ADJ
cblr-2984	725	19	changes	change	NOUN
cblr-2984	725	20	in	in	ADP
cblr-2984	725	21	corporate	corporate	ADJ
cblr-2984	725	22	form	form	NOUN
cblr-2984	725	23	and	and	CCONJ
cblr-2984	725	24	where	where	SCONJ
cblr-2984	725	25	shareholders	shareholder	NOUN
cblr-2984	725	26	experience	experience	VERB
cblr-2984	725	27	purely	purely	ADV
cblr-2984	725	28	paper	paper	NOUN
cblr-2984	725	29	transactions	transaction	NOUN
cblr-2984	725	30	.	.	PUNCT
cblr-2984	726	1	thus	thus	ADV
cblr-2984	726	2	,	,	PUNCT
cblr-2984	726	3	the	the	DET
cblr-2984	726	4	key	key	ADJ
cblr-2984	726	5	task	task	NOUN
cblr-2984	726	6	is	be	AUX
cblr-2984	726	7	identifying	identify	VERB
cblr-2984	726	8	the	the	DET
cblr-2984	726	9	distinguishing	distinguish	VERB
cblr-2984	726	10	characteristics	characteristic	NOUN
cblr-2984	726	11	of	of	ADP
cblr-2984	726	12	these	these	DET
cblr-2984	726	13	special	special	ADJ
cblr-2984	726	14	mergers	merger	NOUN
cblr-2984	726	15	.	.	PUNCT
cblr-2984	727	1	this	this	DET
cblr-2984	727	2	article	article	NOUN
cblr-2984	727	3	's	's	PART
cblr-2984	727	4	proposal	proposal	NOUN
cblr-2984	727	5	asserts	assert	VERB
cblr-2984	727	6	that	that	SCONJ
cblr-2984	727	7	the	the	DET
cblr-2984	727	8	corporateand	corporateand	NOUN
cblr-2984	727	9	shareholder	shareholder	NOUN
cblr-2984	727	10	-	-	PUNCT
cblr-2984	727	11	level	level	NOUN
cblr-2984	727	12	characteristics	characteristic	NOUN
cblr-2984	727	13	described	describe	VERB
cblr-2984	727	14	below	below	ADV
cblr-2984	727	15	should	should	AUX
cblr-2984	727	16	be	be	AUX
cblr-2984	727	17	present	present	ADJ
cblr-2984	727	18	in	in	ADP
cblr-2984	727	19	a	a	DET
cblr-2984	727	20	merger	merger	NOUN
cblr-2984	727	21	in	in	SCONJ
cblr-2984	727	22	order	order	NOUN
cblr-2984	727	23	for	for	ADP
cblr-2984	727	24	a	a	DET
cblr-2984	727	25	target	target	NOUN
cblr-2984	727	26	and	and	CCONJ
cblr-2984	727	27	its	its	PRON
cblr-2984	727	28	shareholders	shareholder	NOUN
cblr-2984	727	29	to	to	PART
cblr-2984	727	30	enjoy	enjoy	VERB
cblr-2984	727	31	an	an	DET
cblr-2984	727	32	exemption	exemption	NOUN
cblr-2984	727	33	from	from	ADP
cblr-2984	727	34	the	the	DET
cblr-2984	727	35	realization	realization	NOUN
cblr-2984	727	36	rule	rule	NOUN
cblr-2984	727	37	.	.	PUNCT
cblr-2984	728	1	first	first	ADV
cblr-2984	728	2	,	,	PUNCT
cblr-2984	728	3	the	the	DET
cblr-2984	728	4	proposal	proposal	NOUN
cblr-2984	728	5	emphasizes	emphasize	VERB
cblr-2984	728	6	that	that	SCONJ
cblr-2984	728	7	the	the	DET
cblr-2984	728	8	fundamental	fundamental	ADJ
cblr-2984	728	9	corporate	corporate	ADJ
cblr-2984	728	10	-	-	PUNCT
cblr-2984	728	11	level	level	NOUN
cblr-2984	728	12	trait	trait	NOUN
cblr-2984	728	13	of	of	ADP
cblr-2984	728	14	a	a	DET
cblr-2984	728	15	merger	merger	NOUN
cblr-2984	728	16	that	that	PRON
cblr-2984	728	17	is	be	AUX
cblr-2984	728	18	a	a	DET
cblr-2984	728	19	mere	mere	ADJ
cblr-2984	728	20	change	change	NOUN
cblr-2984	728	21	in	in	ADP
cblr-2984	728	22	form	form	NOUN
cblr-2984	728	23	is	be	AUX
cblr-2984	728	24	that	that	SCONJ
cblr-2984	728	25	the	the	DET
cblr-2984	728	26	acquiror	acquiror	NOUN
cblr-2984	728	27	continues	continue	VERB
cblr-2984	728	28	the	the	DET
cblr-2984	728	29	historic	historic	ADJ
cblr-2984	728	30	business	business	NOUN
cblr-2984	728	31	of	of	ADP
cblr-2984	728	32	the	the	DET
cblr-2984	728	33	target	target	NOUN
cblr-2984	728	34	in	in	ADP
cblr-2984	728	35	a	a	DET
cblr-2984	728	36	real	real	ADJ
cblr-2984	728	37	and	and	CCONJ
cblr-2984	728	38	meaningful	meaningful	ADJ
cblr-2984	728	39	way	way	NOUN
cblr-2984	728	40	.	.	PUNCT
cblr-2984	729	1	unlike	unlike	ADP
cblr-2984	729	2	current	current	ADJ
cblr-2984	729	3	law	law	NOUN
cblr-2984	729	4	or	or	CCONJ
cblr-2984	729	5	past	past	ADJ
cblr-2984	729	6	proposed	propose	VERB
cblr-2984	729	7	alternatives	alternative	NOUN
cblr-2984	729	8	,	,	PUNCT
cblr-2984	729	9	the	the	DET
cblr-2984	729	10	proposal	proposal	NOUN
cblr-2984	729	11	offers	offer	VERB
cblr-2984	729	12	strict	strict	ADJ
cblr-2984	729	13	rules	rule	NOUN
cblr-2984	729	14	mandating	mandate	VERB
cblr-2984	729	15	that	that	SCONJ
cblr-2984	729	16	the	the	DET
cblr-2984	729	17	acquiror	acquiror	NOUN
cblr-2984	729	18	conduct	conduct	VERB
cblr-2984	729	19	the	the	DET
cblr-2984	729	20	target	target	NOUN
cblr-2984	729	21	's	's	PART
cblr-2984	729	22	historic	historic	ADJ
cblr-2984	729	23	business	business	NOUN
cblr-2984	729	24	for	for	ADP
cblr-2984	729	25	at	at	ADV
cblr-2984	729	26	least	least	ADJ
cblr-2984	729	27	a	a	DET
cblr-2984	729	28	set	set	NOUN
cblr-2984	729	29	amount	amount	NOUN
cblr-2984	729	30	of	of	ADP
cblr-2984	729	31	time	time	NOUN
cblr-2984	729	32	after	after	ADP
cblr-2984	729	33	a	a	DET
cblr-2984	729	34	merger	merger	NOUN
cblr-2984	729	35	.	.	PUNCT
cblr-2984	730	1	further	far	ADV
cblr-2984	730	2	,	,	PUNCT
cblr-2984	730	3	the	the	DET
cblr-2984	730	4	proposal	proposal	NOUN
cblr-2984	730	5	places	place	VERB
cblr-2984	730	6	other	other	ADJ
cblr-2984	730	7	restrictions	restriction	NOUN
cblr-2984	730	8	on	on	ADP
cblr-2984	730	9	the	the	DET
cblr-2984	730	10	...	...	PUNCT
cblr-2984	730	11	treas	treas	PROPN
cblr-2984	730	12	.	.	PUNCT
cblr-2984	731	1	reg	reg	PROPN
cblr-2984	731	2	.	.	PUNCT
cblr-2984	732	1	§	§	PROPN
cblr-2984	732	2	1.1001	1.1001	NUM
cblr-2984	732	3	-	-	SYM
cblr-2984	732	4	1(a	1(a	NUM
cblr-2984	732	5	)	)	PUNCT
cblr-2984	732	6	(	(	PUNCT
cblr-2984	732	7	1996	1996	NUM
cblr-2984	732	8	)	)	PUNCT
cblr-2984	732	9	.	.	PUNCT
cblr-2984	733	1	for	for	ADP
cblr-2984	733	2	a	a	DET
cblr-2984	733	3	description	description	NOUN
cblr-2984	733	4	and	and	CCONJ
cblr-2984	733	5	discussion	discussion	NOUN
cblr-2984	733	6	of	of	ADP
cblr-2984	733	7	the	the	DET
cblr-2984	733	8	realization	realization	NOUN
cblr-2984	733	9	rule	rule	NOUN
cblr-2984	733	10	,	,	PUNCT
cblr-2984	733	11	see	see	VERB
cblr-2984	733	12	schenk	schenk	PROPN
cblr-2984	733	13	,	,	PUNCT
cblr-2984	733	14	supra	supra	PROPN
cblr-2984	733	15	note	note	NOUN
cblr-2984	733	16	58	58	NUM
cblr-2984	733	17	.	.	PUNCT
cblr-2984	733	18	"	"	PUNCT
cblr-2984	734	1	see	see	VERB
cblr-2984	734	2	cottage	cottage	NOUN
cblr-2984	734	3	say	say	VERB
cblr-2984	734	4	.	.	PUNCT
cblr-2984	735	1	ass'n	ass'n	PROPN
cblr-2984	735	2	v.	v.	ADP
cblr-2984	735	3	comm'r	comm'r	PROPN
cblr-2984	735	4	,	,	PUNCT
cblr-2984	735	5	499	499	NUM
cblr-2984	735	6	u.s	u.s	PROPN
cblr-2984	735	7	.	.	PROPN
cblr-2984	735	8	554	554	NUM
cblr-2984	735	9	(	(	PUNCT
cblr-2984	735	10	1991	1991	NUM
cblr-2984	735	11	)	)	PUNCT
cblr-2984	735	12	(	(	PUNCT
cblr-2984	735	13	exchange	exchange	NOUN
cblr-2984	735	14	of	of	ADP
cblr-2984	735	15	property	property	NOUN
cblr-2984	735	16	triggers	trigger	NOUN
cblr-2984	735	17	realization	realization	NOUN
cblr-2984	735	18	event	event	NOUN
cblr-2984	735	19	when	when	SCONJ
cblr-2984	735	20	exchanged	exchange	VERB
cblr-2984	735	21	properties	property	NOUN
cblr-2984	735	22	are	be	AUX
cblr-2984	735	23	"	"	PUNCT
cblr-2984	735	24	materially	materially	ADV
cblr-2984	735	25	different	different	ADJ
cblr-2984	735	26	"	"	PUNCT
cblr-2984	735	27	)	)	PUNCT
cblr-2984	735	28	.	.	PUNCT
cblr-2984	736	1	149	149	NUM
cblr-2984	736	2	h.r	h.r	PROPN
cblr-2984	736	3	.	.	PROPN
cblr-2984	736	4	rep	rep	PROPN
cblr-2984	736	5	.	.	PROPN
cblr-2984	736	6	no	no	PROPN
cblr-2984	736	7	.	.	NOUN
cblr-2984	737	1	68	68	NUM
cblr-2984	737	2	-	-	SYM
cblr-2984	737	3	179	179	NUM
cblr-2984	737	4	,	,	PUNCT
cblr-2984	737	5	at	at	ADP
cblr-2984	737	6	16	16	NUM
cblr-2984	737	7	(	(	PUNCT
cblr-2984	737	8	1924	1924	NUM
cblr-2984	737	9	)	)	PUNCT
cblr-2984	738	1	;	;	PUNCT
cblr-2984	738	2	s.	s.	PROPN
cblr-2984	738	3	rep	rep	PROPN
cblr-2984	738	4	.	.	PROPN
cblr-2984	739	1	no	no	PROPN
cblr-2984	739	2	.	.	NOUN
cblr-2984	740	1	68	68	NUM
cblr-2984	740	2	-	-	SYM
cblr-2984	740	3	398	398	NUM
cblr-2984	740	4	,	,	PUNCT
cblr-2984	740	5	at	at	ADP
cblr-2984	740	6	17	17	NUM
cblr-2984	740	7	-	-	SYM
cblr-2984	740	8	18	18	NUM
cblr-2984	740	9	(	(	PUNCT
cblr-2984	740	10	1924	1924	NUM
cblr-2984	740	11	)	)	PUNCT
cblr-2984	741	1	;	;	PUNCT
cblr-2984	741	2	s.	s.	PROPN
cblr-2984	741	3	rep	rep	PROPN
cblr-2984	741	4	.	.	PROPN
cblr-2984	742	1	no	no	PROPN
cblr-2984	742	2	.	.	NOUN
cblr-2984	743	1	65	65	NUM
cblr-2984	743	2	-	-	SYM
cblr-2984	743	3	617	617	NUM
cblr-2984	743	4	,	,	PUNCT
cblr-2984	743	5	pt	pt	X
cblr-2984	743	6	.	.	PROPN
cblr-2984	743	7	1	1	NUM
cblr-2984	743	8	,	,	PUNCT
cblr-2984	743	9	at	at	ADP
cblr-2984	743	10	5	5	NUM
cblr-2984	743	11	(	(	PUNCT
cblr-2984	743	12	1918	1918	NUM
cblr-2984	743	13	)	)	PUNCT
cblr-2984	743	14	.	.	PUNCT
cblr-2984	744	1	[	[	X
cblr-2984	744	2	vol	vol	NOUN
cblr-2984	744	3	.	.	PUNCT
cblr-2984	744	4	2006	2006	NUM
cblr-2984	744	5	confronting	confront	VERB
cblr-2984	744	6	continuity	continuity	NOUN
cblr-2984	744	7	acquiror	acquiror	NOUN
cblr-2984	744	8	's	's	PART
cblr-2984	744	9	post	post	ADJ
cblr-2984	744	10	-	-	ADJ
cblr-2984	744	11	merger	merger	ADJ
cblr-2984	744	12	conduct	conduct	NOUN
cblr-2984	744	13	of	of	ADP
cblr-2984	744	14	a	a	DET
cblr-2984	744	15	target	target	NOUN
cblr-2984	744	16	's	's	PART
cblr-2984	744	17	historic	historic	ADJ
cblr-2984	744	18	business	business	NOUN
cblr-2984	744	19	and	and	CCONJ
cblr-2984	744	20	specific	specific	ADJ
cblr-2984	744	21	uses	use	NOUN
cblr-2984	744	22	of	of	ADP
cblr-2984	744	23	a	a	DET
cblr-2984	744	24	target	target	NOUN
cblr-2984	744	25	's	's	PART
cblr-2984	744	26	historic	historic	ADJ
cblr-2984	744	27	business	business	NOUN
cblr-2984	744	28	assets	asset	NOUN
cblr-2984	744	29	.	.	PUNCT
cblr-2984	745	1	whether	whether	SCONJ
cblr-2984	745	2	a	a	DET
cblr-2984	745	3	merger	merger	NOUN
cblr-2984	745	4	should	should	AUX
cblr-2984	745	5	be	be	AUX
cblr-2984	745	6	treated	treat	VERB
cblr-2984	745	7	as	as	ADP
cblr-2984	745	8	an	an	DET
cblr-2984	745	9	ordinary	ordinary	ADJ
cblr-2984	745	10	sale	sale	NOUN
cblr-2984	745	11	or	or	CCONJ
cblr-2984	745	12	as	as	ADP
cblr-2984	745	13	a	a	DET
cblr-2984	745	14	special	special	ADJ
cblr-2984	745	15	transaction	transaction	NOUN
cblr-2984	745	16	,	,	PUNCT
cblr-2984	745	17	therefore	therefore	ADV
cblr-2984	745	18	,	,	PUNCT
cblr-2984	745	19	should	should	AUX
cblr-2984	745	20	depend	depend	VERB
cblr-2984	745	21	on	on	ADP
cblr-2984	745	22	the	the	DET
cblr-2984	745	23	extent	extent	NOUN
cblr-2984	745	24	to	to	PART
cblr-2984	745	25	which	which	PRON
cblr-2984	745	26	the	the	DET
cblr-2984	745	27	acquiror	acquiror	NOUN
cblr-2984	745	28	continues	continue	VERB
cblr-2984	745	29	the	the	DET
cblr-2984	745	30	historic	historic	ADJ
cblr-2984	745	31	business	business	NOUN
cblr-2984	745	32	of	of	ADP
cblr-2984	745	33	the	the	DET
cblr-2984	745	34	target	target	NOUN
cblr-2984	745	35	following	follow	VERB
cblr-2984	745	36	a	a	DET
cblr-2984	745	37	merger	merger	NOUN
cblr-2984	745	38	.	.	PUNCT
cblr-2984	746	1	second	second	ADV
cblr-2984	746	2	,	,	PUNCT
cblr-2984	746	3	the	the	DET
cblr-2984	746	4	proposal	proposal	NOUN
cblr-2984	746	5	contains	contain	VERB
cblr-2984	746	6	a	a	DET
cblr-2984	746	7	set	set	NOUN
cblr-2984	746	8	of	of	ADP
cblr-2984	746	9	shareholder	shareholder	NOUN
cblr-2984	746	10	-	-	PUNCT
cblr-2984	746	11	level	level	NOUN
cblr-2984	746	12	requirements	requirement	NOUN
cblr-2984	746	13	intended	intend	VERB
cblr-2984	746	14	to	to	PART
cblr-2984	746	15	exempt	exempt	VERB
cblr-2984	746	16	target	target	NOUN
cblr-2984	746	17	shareholders	shareholder	NOUN
cblr-2984	746	18	from	from	ADP
cblr-2984	746	19	the	the	DET
cblr-2984	746	20	realization	realization	NOUN
cblr-2984	746	21	rule	rule	NOUN
cblr-2984	746	22	where	where	SCONJ
cblr-2984	746	23	they	they	PRON
cblr-2984	746	24	engage	engage	VERB
cblr-2984	746	25	in	in	ADP
cblr-2984	746	26	a	a	DET
cblr-2984	746	27	purely	purely	ADV
cblr-2984	746	28	paper	paper	NOUN
cblr-2984	746	29	transaction	transaction	NOUN
cblr-2984	746	30	by	by	ADP
cblr-2984	746	31	exchanging	exchange	VERB
cblr-2984	746	32	target	target	NOUN
cblr-2984	746	33	stock	stock	NOUN
cblr-2984	746	34	for	for	ADP
cblr-2984	746	35	acquiror	acquiror	NOUN
cblr-2984	746	36	stock	stock	NOUN
cblr-2984	746	37	.	.	PUNCT
cblr-2984	747	1	in	in	ADP
cblr-2984	747	2	a	a	DET
cblr-2984	747	3	major	major	ADJ
cblr-2984	747	4	departure	departure	NOUN
cblr-2984	747	5	from	from	ADP
cblr-2984	747	6	both	both	DET
cblr-2984	747	7	current	current	ADJ
cblr-2984	747	8	law	law	NOUN
cblr-2984	747	9	and	and	CCONJ
cblr-2984	747	10	past	past	ADJ
cblr-2984	747	11	proposed	propose	VERB
cblr-2984	747	12	alternatives	alternative	NOUN
cblr-2984	747	13	,	,	PUNCT
cblr-2984	747	14	the	the	DET
cblr-2984	747	15	proposal	proposal	NOUN
cblr-2984	747	16	considers	consider	VERB
cblr-2984	747	17	whether	whether	SCONJ
cblr-2984	747	18	a	a	DET
cblr-2984	747	19	target	target	NOUN
cblr-2984	747	20	shareholder	shareholder	NOUN
cblr-2984	747	21	's	's	PART
cblr-2984	747	22	voting	voting	NOUN
cblr-2984	747	23	rights	right	NOUN
cblr-2984	747	24	and	and	CCONJ
cblr-2984	747	25	percentage	percentage	NOUN
cblr-2984	747	26	interest	interest	NOUN
cblr-2984	747	27	in	in	ADP
cblr-2984	747	28	the	the	DET
cblr-2984	747	29	enterprise	enterprise	NOUN
cblr-2984	747	30	have	have	AUX
cblr-2984	747	31	changed	change	VERB
cblr-2984	747	32	dramatically	dramatically	ADV
cblr-2984	747	33	as	as	ADP
cblr-2984	747	34	a	a	DET
cblr-2984	747	35	result	result	NOUN
cblr-2984	747	36	of	of	ADP
cblr-2984	747	37	a	a	DET
cblr-2984	747	38	merger	merger	NOUN
cblr-2984	747	39	.	.	PUNCT
cblr-2984	748	1	the	the	DET
cblr-2984	748	2	proposal	proposal	NOUN
cblr-2984	748	3	represents	represent	VERB
cblr-2984	748	4	a	a	DET
cblr-2984	748	5	new	new	ADJ
cblr-2984	748	6	alternative	alternative	NOUN
cblr-2984	748	7	to	to	ADP
cblr-2984	748	8	the	the	DET
cblr-2984	748	9	continuity	continuity	NOUN
cblr-2984	748	10	of	of	ADP
cblr-2984	748	11	interest	interest	NOUN
cblr-2984	748	12	doctrine	doctrine	NOUN
cblr-2984	748	13	.	.	PUNCT
cblr-2984	749	1	where	where	SCONJ
cblr-2984	749	2	the	the	DET
cblr-2984	749	3	continuity	continuity	NOUN
cblr-2984	749	4	of	of	ADP
cblr-2984	749	5	interest	interest	NOUN
cblr-2984	749	6	doctrine	doctrine	NOUN
cblr-2984	749	7	serves	serve	VERB
cblr-2984	749	8	a	a	DET
cblr-2984	749	9	fictitious	fictitious	ADJ
cblr-2984	749	10	premise	premise	NOUN
cblr-2984	749	11	,	,	PUNCT
cblr-2984	749	12	the	the	DET
cblr-2984	749	13	proposal	proposal	NOUN
cblr-2984	749	14	restores	restore	VERB
cblr-2984	749	15	some	some	DET
cblr-2984	749	16	sense	sense	NOUN
cblr-2984	749	17	of	of	ADP
cblr-2984	749	18	truth	truth	NOUN
cblr-2984	749	19	to	to	ADP
cblr-2984	749	20	the	the	DET
cblr-2984	749	21	mere	mere	ADJ
cblr-2984	749	22	-	-	PUNCT
cblr-2984	749	23	change	change	NOUN
cblr-2984	749	24	-	-	PUNCT
cblr-2984	749	25	in	in	ADP
cblr-2984	749	26	-	-	PUNCT
cblr-2984	749	27	form	form	NOUN
cblr-2984	749	28	and	and	CCONJ
cblr-2984	749	29	purely	purely	ADV
cblr-2984	749	30	-	-	PUNCT
cblr-2984	749	31	paper	paper	NOUN
cblr-2984	749	32	-	-	PUNCT
cblr-2984	749	33	transaction	transaction	NOUN
cblr-2984	749	34	depictions	depiction	NOUN
cblr-2984	749	35	.	.	PUNCT
cblr-2984	750	1	before	before	ADP
cblr-2984	750	2	continuing	continue	VERB
cblr-2984	750	3	further	far	ADV
cblr-2984	750	4	,	,	PUNCT
cblr-2984	750	5	one	one	NUM
cblr-2984	750	6	caveat	caveat	NOUN
cblr-2984	750	7	is	be	AUX
cblr-2984	750	8	necessary	necessary	ADJ
cblr-2984	750	9	.	.	PUNCT
cblr-2984	751	1	neither	neither	CCONJ
cblr-2984	751	2	the	the	DET
cblr-2984	751	3	proposal	proposal	NOUN
cblr-2984	751	4	nor	nor	CCONJ
cblr-2984	751	5	the	the	DET
cblr-2984	751	6	rest	rest	NOUN
cblr-2984	751	7	of	of	ADP
cblr-2984	751	8	this	this	DET
cblr-2984	751	9	article	article	NOUN
cblr-2984	751	10	address	address	VERB
cblr-2984	751	11	the	the	DET
cblr-2984	751	12	broader	broad	ADJ
cblr-2984	751	13	normative	normative	ADJ
cblr-2984	751	14	question	question	NOUN
cblr-2984	751	15	of	of	ADP
cblr-2984	751	16	whether	whether	SCONJ
cblr-2984	751	17	we	we	PRON
cblr-2984	751	18	should	should	AUX
cblr-2984	751	19	continue	continue	VERB
cblr-2984	751	20	congress	congress	PROPN
cblr-2984	751	21	's	's	PART
cblr-2984	751	22	special	special	ADJ
cblr-2984	751	23	tax	tax	NOUN
cblr-2984	751	24	treatment	treatment	NOUN
cblr-2984	751	25	of	of	ADP
cblr-2984	751	26	certain	certain	ADJ
cblr-2984	751	27	mergers	merger	NOUN
cblr-2984	751	28	.	.	PUNCT
cblr-2984	752	1	rather	rather	ADV
cblr-2984	752	2	,	,	PUNCT
cblr-2984	752	3	the	the	DET
cblr-2984	752	4	proposal	proposal	NOUN
cblr-2984	752	5	is	be	AUX
cblr-2984	752	6	intended	intend	VERB
cblr-2984	752	7	to	to	PART
cblr-2984	752	8	present	present	VERB
cblr-2984	752	9	a	a	DET
cblr-2984	752	10	more	more	ADV
cblr-2984	752	11	effective	effective	ADJ
cblr-2984	752	12	and	and	CCONJ
cblr-2984	752	13	rational	rational	ADJ
cblr-2984	752	14	approach	approach	NOUN
cblr-2984	752	15	to	to	ADP
cblr-2984	752	16	how	how	SCONJ
cblr-2984	752	17	we	we	PRON
cblr-2984	752	18	administer	administer	VERB
cblr-2984	752	19	this	this	DET
cblr-2984	752	20	special	special	ADJ
cblr-2984	752	21	treatment	treatment	NOUN
cblr-2984	752	22	.	.	PUNCT
cblr-2984	753	1	a.	a.	PROPN
cblr-2984	753	2	past	past	PROPN
cblr-2984	753	3	proposed	propose	VERB
cblr-2984	753	4	alternatives	alternative	NOUN
cblr-2984	753	5	attempts	attempt	VERB
cblr-2984	753	6	to	to	PART
cblr-2984	753	7	replace	replace	VERB
cblr-2984	753	8	the	the	DET
cblr-2984	753	9	continuity	continuity	NOUN
cblr-2984	753	10	of	of	ADP
cblr-2984	753	11	interest	interest	NOUN
cblr-2984	753	12	doctrine	doctrine	NOUN
cblr-2984	753	13	are	be	AUX
cblr-2984	753	14	not	not	PART
cblr-2984	753	15	a	a	DET
cblr-2984	753	16	new	new	ADJ
cblr-2984	753	17	phenomenon	phenomenon	NOUN
cblr-2984	753	18	.	.	PUNCT
cblr-2984	754	1	before	before	ADP
cblr-2984	754	2	examining	examine	VERB
cblr-2984	754	3	the	the	DET
cblr-2984	754	4	specific	specific	ADJ
cblr-2984	754	5	terms	term	NOUN
cblr-2984	754	6	of	of	ADP
cblr-2984	754	7	the	the	DET
cblr-2984	754	8	proposal	proposal	NOUN
cblr-2984	754	9	,	,	PUNCT
cblr-2984	754	10	it	it	PRON
cblr-2984	754	11	is	be	AUX
cblr-2984	754	12	helpful	helpful	ADJ
cblr-2984	754	13	to	to	PART
cblr-2984	754	14	review	review	VERB
cblr-2984	754	15	the	the	DET
cblr-2984	754	16	alternatives	alternative	NOUN
cblr-2984	754	17	that	that	PRON
cblr-2984	754	18	have	have	AUX
cblr-2984	754	19	been	be	AUX
cblr-2984	754	20	offered	offer	VERB
cblr-2984	754	21	in	in	ADP
cblr-2984	754	22	the	the	DET
cblr-2984	754	23	past	past	NOUN
cblr-2984	754	24	.	.	PUNCT
cblr-2984	755	1	the	the	DET
cblr-2984	755	2	most	most	ADV
cblr-2984	755	3	well	well	ADV
cblr-2984	755	4	-	-	PUNCT
cblr-2984	755	5	known	know	VERB
cblr-2984	755	6	proposal	proposal	NOUN
cblr-2984	755	7	to	to	PART
cblr-2984	755	8	replace	replace	VERB
cblr-2984	755	9	the	the	DET
cblr-2984	755	10	continuity	continuity	NOUN
cblr-2984	755	11	of	of	ADP
cblr-2984	755	12	interest	interest	NOUN
cblr-2984	755	13	doctrine	doctrine	NOUN
cblr-2984	755	14	was	be	AUX
cblr-2984	755	15	presented	present	VERB
cblr-2984	755	16	by	by	ADP
cblr-2984	755	17	the	the	DET
cblr-2984	755	18	american	american	PROPN
cblr-2984	755	19	law	law	PROPN
cblr-2984	755	20	institute	institute	PROPN
cblr-2984	755	21	(	(	PUNCT
cblr-2984	755	22	"	"	PUNCT
cblr-2984	755	23	a.l.i	a.l.i	ADJ
cblr-2984	755	24	.	.	PUNCT
cblr-2984	755	25	"	"	PUNCT
cblr-2984	755	26	)	)	PUNCT
cblr-2984	756	1	in	in	ADP
cblr-2984	756	2	its	its	PRON
cblr-2984	756	3	multi	multi	ADJ
cblr-2984	756	4	-	-	ADJ
cblr-2984	756	5	year	year	NOUN
cblr-2984	756	6	study	study	NOUN
cblr-2984	756	7	,	,	PUNCT
cblr-2984	756	8	federal	federal	ADJ
cblr-2984	756	9	income	income	NOUN
cblr-2984	756	10	no	no	NOUN
cblr-2984	756	11	.	.	PUNCT
cblr-2984	757	1	1:11	1:11	NUM
cblr-2984	757	2	tax	tax	NOUN
cblr-2984	757	3	project	project	NOUN
cblr-2984	757	4	,	,	PUNCT
cblr-2984	757	5	subchapter	subchapter	NOUN
cblr-2984	757	6	c	c	NOUN
cblr-2984	757	7	,	,	PUNCT
cblr-2984	757	8	'	'	PUNCT
cblr-2984	757	9	which	which	PRON
cblr-2984	757	10	was	be	AUX
cblr-2984	757	11	completed	complete	VERB
cblr-2984	757	12	in	in	ADP
cblr-2984	757	13	1980	1980	NUM
cblr-2984	757	14	(	(	PUNCT
cblr-2984	757	15	the	the	DET
cblr-2984	757	16	"	"	PUNCT
cblr-2984	757	17	a.l.i	a.l.i	NOUN
cblr-2984	757	18	.	.	PUNCT
cblr-2984	757	19	report	report	NOUN
cblr-2984	757	20	"	"	PUNCT
cblr-2984	757	21	)	)	PUNCT
cblr-2984	757	22	.	.	PUNCT
cblr-2984	758	1	the	the	DET
cblr-2984	758	2	a.l.i	a.l.i	PROPN
cblr-2984	758	3	.	.	PUNCT
cblr-2984	758	4	report	report	NOUN
cblr-2984	758	5	was	be	AUX
cblr-2984	758	6	so	so	ADV
cblr-2984	758	7	influential	influential	ADJ
cblr-2984	758	8	that	that	SCONJ
cblr-2984	758	9	the	the	DET
cblr-2984	758	10	senate	senate	PROPN
cblr-2984	758	11	finance	finance	PROPN
cblr-2984	758	12	committee	committee	PROPN
cblr-2984	758	13	eventually	eventually	ADV
cblr-2984	758	14	adopted	adopt	VERB
cblr-2984	758	15	significant	significant	ADJ
cblr-2984	758	16	elements	element	NOUN
cblr-2984	758	17	of	of	ADP
cblr-2984	758	18	its	its	PRON
cblr-2984	758	19	proposal	proposal	NOUN
cblr-2984	758	20	in	in	ADP
cblr-2984	758	21	1985	1985	NUM
cblr-2984	758	22	(	(	PUNCT
cblr-2984	758	23	although	although	SCONJ
cblr-2984	758	24	the	the	DET
cblr-2984	758	25	proposed	propose	VERB
cblr-2984	758	26	legislation	legislation	NOUN
cblr-2984	758	27	was	be	AUX
cblr-2984	758	28	not	not	PART
cblr-2984	758	29	enacted	enact	VERB
cblr-2984	758	30	)	)	PUNCT
cblr-2984	758	31	.	.	PUNCT
cblr-2984	758	32	'	'	PUNCT
cblr-2984	759	1	the	the	DET
cblr-2984	759	2	a.l.i	a.l.i	PROPN
cblr-2984	759	3	.	.	PUNCT
cblr-2984	759	4	report	report	NOUN
cblr-2984	759	5	proposed	propose	VERB
cblr-2984	759	6	a	a	DET
cblr-2984	759	7	bifurcation	bifurcation	NOUN
cblr-2984	759	8	of	of	ADP
cblr-2984	759	9	the	the	DET
cblr-2984	759	10	tax	tax	NOUN
cblr-2984	759	11	treatment	treatment	NOUN
cblr-2984	759	12	of	of	ADP
cblr-2984	759	13	corporate	corporate	ADJ
cblr-2984	759	14	mergers	merger	NOUN
cblr-2984	759	15	:	:	PUNCT
cblr-2984	759	16	at	at	ADP
cblr-2984	759	17	the	the	DET
cblr-2984	759	18	corporate	corporate	ADJ
cblr-2984	759	19	level	level	NOUN
cblr-2984	759	20	,	,	PUNCT
cblr-2984	759	21	the	the	DET
cblr-2984	759	22	tax	tax	NOUN
cblr-2984	759	23	treatment	treatment	NOUN
cblr-2984	759	24	of	of	ADP
cblr-2984	759	25	a	a	DET
cblr-2984	759	26	merger	merger	NOUN
cblr-2984	759	27	of	of	ADP
cblr-2984	759	28	a	a	DET
cblr-2984	759	29	target	target	NOUN
cblr-2984	759	30	into	into	ADP
cblr-2984	759	31	an	an	DET
cblr-2984	759	32	acquiror	acquiror	NOUN
cblr-2984	759	33	would	would	AUX
cblr-2984	759	34	be	be	AUX
cblr-2984	759	35	expressly	expressly	ADV
cblr-2984	759	36	elective	elective	ADJ
cblr-2984	759	37	by	by	ADP
cblr-2984	759	38	the	the	DET
cblr-2984	759	39	taxpayer	taxpayer	NOUN
cblr-2984	759	40	.	.	PUNCT
cblr-2984	760	1	"2	"2	VERB
cblr-2984	760	2	if	if	SCONJ
cblr-2984	760	3	an	an	DET
cblr-2984	760	4	acquiror	acquiror	NOUN
cblr-2984	760	5	in	in	ADP
cblr-2984	760	6	a	a	DET
cblr-2984	760	7	statutory	statutory	ADJ
cblr-2984	760	8	merger	merger	NOUN
cblr-2984	760	9	desired	desire	VERB
cblr-2984	760	10	taxable	taxable	ADJ
cblr-2984	760	11	treatment	treatment	NOUN
cblr-2984	760	12	,	,	PUNCT
cblr-2984	760	13	it	it	PRON
cblr-2984	760	14	would	would	AUX
cblr-2984	760	15	simply	simply	ADV
cblr-2984	760	16	make	make	VERB
cblr-2984	760	17	an	an	DET
cblr-2984	760	18	election	election	NOUN
cblr-2984	760	19	to	to	PART
cblr-2984	760	20	treat	treat	VERB
cblr-2984	760	21	the	the	DET
cblr-2984	760	22	merger	merger	NOUN
cblr-2984	760	23	as	as	ADP
cblr-2984	760	24	a	a	DET
cblr-2984	760	25	taxable	taxable	ADJ
cblr-2984	760	26	sale	sale	NOUN
cblr-2984	760	27	of	of	ADP
cblr-2984	760	28	assets	asset	NOUN
cblr-2984	760	29	by	by	ADP
cblr-2984	760	30	the	the	DET
cblr-2984	760	31	target	target	NOUN
cblr-2984	760	32	to	to	ADP
cblr-2984	760	33	the	the	DET
cblr-2984	760	34	acquiror	acquiror	NOUN
cblr-2984	760	35	by	by	ADP
cblr-2984	760	36	filing	file	VERB
cblr-2984	760	37	a	a	DET
cblr-2984	760	38	form	form	NOUN
cblr-2984	760	39	with	with	ADP
cblr-2984	760	40	the	the	DET
cblr-2984	760	41	irs	irs	PROPN
cblr-2984	760	42	.	.	PUNCT
cblr-2984	761	1	the	the	DET
cblr-2984	761	2	acquiror	acquiror	NOUN
cblr-2984	761	3	would	would	AUX
cblr-2984	761	4	then	then	ADV
cblr-2984	761	5	assume	assume	VERB
cblr-2984	761	6	a	a	DET
cblr-2984	761	7	cost	cost	NOUN
cblr-2984	761	8	basis	basis	NOUN
cblr-2984	761	9	in	in	ADP
cblr-2984	761	10	the	the	DET
cblr-2984	761	11	target	target	NOUN
cblr-2984	761	12	's	's	PART
cblr-2984	761	13	assets	asset	NOUN
cblr-2984	761	14	.	.	PUNCT
cblr-2984	762	1	'53	'53	NUM
cblr-2984	762	2	if	if	SCONJ
cblr-2984	762	3	,	,	PUNCT
cblr-2984	762	4	on	on	ADP
cblr-2984	762	5	the	the	DET
cblr-2984	762	6	other	other	ADJ
cblr-2984	762	7	hand	hand	NOUN
cblr-2984	762	8	,	,	PUNCT
cblr-2984	762	9	an	an	DET
cblr-2984	762	10	acquiror	acquiror	NOUN
cblr-2984	762	11	desired	desire	VERB
cblr-2984	762	12	tax	tax	NOUN
cblr-2984	762	13	-	-	PUNCT
cblr-2984	762	14	deferred	defer	VERB
cblr-2984	762	15	,	,	PUNCT
cblr-2984	762	16	carryover	carryover	NOUN
cblr-2984	762	17	basis	basis	NOUN
cblr-2984	762	18	treatment	treatment	NOUN
cblr-2984	762	19	,	,	PUNCT
cblr-2984	762	20	it	it	PRON
cblr-2984	762	21	would	would	AUX
cblr-2984	762	22	make	make	VERB
cblr-2984	762	23	no	no	DET
cblr-2984	762	24	election	election	NOUN
cblr-2984	762	25	following	follow	VERB
cblr-2984	762	26	the	the	DET
cblr-2984	762	27	merger	merger	NOUN
cblr-2984	762	28	.	.	PUNCT
cblr-2984	763	1	'54	'54	NUM
cblr-2984	763	2	shareholder	shareholder	NOUN
cblr-2984	763	3	-	-	PUNCT
cblr-2984	763	4	level	level	NOUN
cblr-2984	763	5	consequences	consequence	NOUN
cblr-2984	763	6	in	in	ADP
cblr-2984	763	7	a	a	DET
cblr-2984	763	8	merger	merger	NOUN
cblr-2984	763	9	,	,	PUNCT
cblr-2984	763	10	under	under	ADP
cblr-2984	763	11	the	the	DET
cblr-2984	763	12	a.l.i	a.l.i	NOUN
cblr-2984	763	13	.	.	PUNCT
cblr-2984	764	1	report	report	PROPN
cblr-2984	764	2	's	's	PART
cblr-2984	764	3	proposal	proposal	NOUN
cblr-2984	764	4	,	,	PUNCT
cblr-2984	764	5	would	would	AUX
cblr-2984	764	6	be	be	AUX
cblr-2984	764	7	completely	completely	ADV
cblr-2984	764	8	independent	independent	ADJ
cblr-2984	764	9	of	of	ADP
cblr-2984	764	10	the	the	DET
cblr-2984	764	11	corporate	corporate	ADJ
cblr-2984	764	12	-	-	PUNCT
cblr-2984	764	13	level	level	NOUN
cblr-2984	764	14	election	election	NOUN
cblr-2984	764	15	.	.	PUNCT
cblr-2984	765	1	if	if	SCONJ
cblr-2984	765	2	a	a	DET
cblr-2984	765	3	target	target	NOUN
cblr-2984	765	4	shareholder	shareholder	NOUN
cblr-2984	765	5	received	receive	VERB
cblr-2984	765	6	any	any	DET
cblr-2984	765	7	amount	amount	NOUN
cblr-2984	765	8	of	of	ADP
cblr-2984	765	9	acquiror	acquiror	NOUN
cblr-2984	765	10	stock	stock	NOUN
cblr-2984	765	11	in	in	ADP
cblr-2984	765	12	exchange	exchange	NOUN
cblr-2984	765	13	for	for	ADP
cblr-2984	765	14	its	its	PRON
cblr-2984	765	15	target	target	NOUN
cblr-2984	765	16	stock	stock	NOUN
cblr-2984	765	17	,	,	PUNCT
cblr-2984	765	18	the	the	DET
cblr-2984	765	19	shareholder	shareholder	NOUN
cblr-2984	765	20	would	would	AUX
cblr-2984	765	21	recognize	recognize	VERB
cblr-2984	765	22	no	no	DET
cblr-2984	765	23	gain	gain	NOUN
cblr-2984	765	24	on	on	ADP
cblr-2984	765	25	that	that	DET
cblr-2984	765	26	stock	stock	NOUN
cblr-2984	765	27	.	.	PUNCT
cblr-2984	766	1	5	5	NUM
cblr-2984	766	2	0	0	NUM
cblr-2984	766	3	see	see	VERB
cblr-2984	766	4	generally	generally	ADV
cblr-2984	766	5	a.l.i	a.l.i	ADJ
cblr-2984	766	6	.	.	PUNCT
cblr-2984	766	7	,	,	PUNCT
cblr-2984	766	8	supra	supra	PROPN
cblr-2984	766	9	note	note	NOUN
cblr-2984	766	10	20	20	NUM
cblr-2984	766	11	.	.	SYM
cblr-2984	766	12	151	151	NUM
cblr-2984	766	13	see	see	NOUN
cblr-2984	766	14	staff	staff	NOUN
cblr-2984	766	15	of	of	ADP
cblr-2984	766	16	s.	s.	PROPN
cblr-2984	766	17	comm	comm	PROPN
cblr-2984	766	18	.	.	PUNCT
cblr-2984	767	1	on	on	ADP
cblr-2984	767	2	finance	finance	NOUN
cblr-2984	767	3	,	,	PUNCT
cblr-2984	767	4	99th	99th	ADJ
cblr-2984	767	5	cong	cong	NOUN
cblr-2984	767	6	.	.	PUNCT
cblr-2984	768	1	,	,	PUNCT
cblr-2984	768	2	final	final	ADJ
cblr-2984	768	3	report	report	NOUN
cblr-2984	768	4	on	on	ADP
cblr-2984	768	5	the	the	DET
cblr-2984	768	6	subchapter	subchapter	NOUN
cblr-2984	768	7	c	c	NOUN
cblr-2984	768	8	revision	revision	NOUN
cblr-2984	768	9	act	act	NOUN
cblr-2984	768	10	of	of	ADP
cblr-2984	768	11	1985	1985	NUM
cblr-2984	768	12	(	(	PUNCT
cblr-2984	768	13	comm	comm	NOUN
cblr-2984	768	14	.	.	PUNCT
cblr-2984	769	1	print	print	NOUN
cblr-2984	769	2	1985	1985	NUM
cblr-2984	769	3	)	)	PUNCT
cblr-2984	769	4	.	.	PUNCT
cblr-2984	770	1	152	152	NUM
cblr-2984	770	2	see	see	VERB
cblr-2984	770	3	a.l.i	a.l.i	PROPN
cblr-2984	770	4	.	.	PROPN
cblr-2984	770	5	,	,	PUNCT
cblr-2984	770	6	supra	supra	PROPN
cblr-2984	770	7	note	note	PROPN
cblr-2984	770	8	20	20	NUM
cblr-2984	770	9	,	,	PUNCT
cblr-2984	770	10	at	at	ADP
cblr-2984	770	11	145	145	NUM
cblr-2984	770	12	(	(	PUNCT
cblr-2984	770	13	proposal	proposal	NOUN
cblr-2984	770	14	c4	c4	NOUN
cblr-2984	770	15	)	)	PUNCT
cblr-2984	770	16	.	.	PUNCT
cblr-2984	771	1	153	153	NUM
cblr-2984	771	2	see	see	VERB
cblr-2984	771	3	i	i	PRON
cblr-2984	771	4	d.	d.	PROPN
cblr-2984	771	5	(	(	PUNCT
cblr-2984	771	6	"	"	PUNCT
cblr-2984	771	7	[	[	X
cblr-2984	771	8	any	any	DET
cblr-2984	771	9	acquisition	acquisition	NOUN
cblr-2984	771	10	of	of	ADP
cblr-2984	771	11	assets	asset	NOUN
cblr-2984	771	12	by	by	ADP
cblr-2984	771	13	statutory	statutory	ADJ
cblr-2984	771	14	merger	merger	NOUN
cblr-2984	771	15	or	or	CCONJ
cblr-2984	771	16	consolidation	consolidation	NOUN
cblr-2984	771	17	,	,	PUNCT
cblr-2984	771	18	if	if	SCONJ
cblr-2984	771	19	the	the	DET
cblr-2984	771	20	surviving	survive	VERB
cblr-2984	771	21	corporation	corporation	NOUN
cblr-2984	771	22	shall	shall	AUX
cblr-2984	771	23	so	so	ADV
cblr-2984	771	24	elect	elect	VERB
cblr-2984	771	25	,	,	PUNCT
cblr-2984	771	26	shall	shall	AUX
cblr-2984	771	27	be	be	AUX
cblr-2984	771	28	treated	treat	VERB
cblr-2984	771	29	as	as	SCONJ
cblr-2984	771	30	if	if	SCONJ
cblr-2984	771	31	the	the	DET
cblr-2984	771	32	acquired	acquire	VERB
cblr-2984	771	33	corporation	corporation	NOUN
cblr-2984	771	34	had	have	AUX
cblr-2984	771	35	transferred	transfer	VERB
cblr-2984	771	36	its	its	PRON
cblr-2984	771	37	assets	asset	NOUN
cblr-2984	771	38	and	and	CCONJ
cblr-2984	771	39	distributed	distribute	VERB
cblr-2984	771	40	the	the	DET
cblr-2984	771	41	proceeds	proceed	NOUN
cblr-2984	771	42	in	in	ADP
cblr-2984	771	43	liquidation	liquidation	NOUN
cblr-2984	771	44	to	to	ADP
cblr-2984	771	45	its	its	PRON
cblr-2984	771	46	shareholders	shareholder	NOUN
cblr-2984	771	47	,	,	PUNCT
cblr-2984	771	48	and	and	CCONJ
cblr-2984	771	49	the	the	DET
cblr-2984	771	50	acquired	acquire	VERB
cblr-2984	771	51	corporation	corporation	NOUN
cblr-2984	771	52	or	or	CCONJ
cblr-2984	771	53	surviving	survive	VERB
cblr-2984	771	54	corporation	corporation	NOUN
cblr-2984	771	55	shall	shall	AUX
cblr-2984	771	56	then	then	ADV
cblr-2984	771	57	be	be	AUX
cblr-2984	771	58	liable	liable	ADJ
cblr-2984	771	59	for	for	ADP
cblr-2984	771	60	all	all	DET
cblr-2984	771	61	its	its	PRON
cblr-2984	771	62	income	income	NOUN
cblr-2984	771	63	taxes	taxis	NOUN
cblr-2984	771	64	including	include	VERB
cblr-2984	771	65	those	those	PRON
cblr-2984	771	66	resulting	result	VERB
cblr-2984	771	67	from	from	ADP
cblr-2984	771	68	the	the	DET
cblr-2984	771	69	imputed	impute	VERB
cblr-2984	771	70	asset	asset	NOUN
cblr-2984	771	71	transfer	transfer	NOUN
cblr-2984	771	72	;	;	PUNCT
cblr-2984	771	73	and	and	CCONJ
cblr-2984	771	74	the	the	DET
cblr-2984	771	75	acquired	acquire	VERB
cblr-2984	771	76	corporation	corporation	NOUN
cblr-2984	771	77	's	's	PART
cblr-2984	771	78	assets	asset	NOUN
cblr-2984	771	79	shall	shall	AUX
cblr-2984	771	80	then	then	ADV
cblr-2984	771	81	have	have	VERB
cblr-2984	771	82	a	a	DET
cblr-2984	771	83	fresh	fresh	ADJ
cblr-2984	771	84	cost	cost	NOUN
cblr-2984	771	85	basis	basis	NOUN
cblr-2984	771	86	in	in	ADP
cblr-2984	771	87	the	the	DET
cblr-2984	771	88	hands	hand	NOUN
cblr-2984	771	89	of	of	ADP
cblr-2984	771	90	the	the	DET
cblr-2984	771	91	acquired	acquire	VERB
cblr-2984	771	92	corporation	corporation	NOUN
cblr-2984	771	93	or	or	CCONJ
cblr-2984	771	94	the	the	DET
cblr-2984	771	95	surviving	survive	VERB
cblr-2984	771	96	corporation	corporation	NOUN
cblr-2984	771	97	,	,	PUNCT
cblr-2984	771	98	as	as	SCONJ
cblr-2984	771	99	the	the	DET
cblr-2984	771	100	case	case	NOUN
cblr-2984	771	101	may	may	AUX
cblr-2984	771	102	be	be	AUX
cblr-2984	771	103	.	.	PUNCT
cblr-2984	771	104	"	"	PUNCT
cblr-2984	771	105	)	)	PUNCT
cblr-2984	771	106	.	.	PUNCT
cblr-2984	771	107	"	"	PUNCT
cblr-2984	772	1	see	see	VERB
cblr-2984	772	2	i	i	PRON
cblr-2984	772	3	d.	d.	PROPN
cblr-2984	772	4	at	at	ADP
cblr-2984	772	5	73	73	NUM
cblr-2984	772	6	(	(	PUNCT
cblr-2984	772	7	carryover	carryover	NOUN
cblr-2984	772	8	basis	basis	NOUN
cblr-2984	772	9	default	default	NOUN
cblr-2984	772	10	treatment	treatment	NOUN
cblr-2984	772	11	for	for	ADP
cblr-2984	772	12	statutory	statutory	ADJ
cblr-2984	772	13	mergers	merger	NOUN
cblr-2984	772	14	)	)	PUNCT
cblr-2984	772	15	.	.	PUNCT
cblr-2984	772	16	"	"	PUNCT
cblr-2984	773	1	see	see	VERB
cblr-2984	773	2	i	i	PRON
cblr-2984	773	3	d.	d.	PROPN
cblr-2984	773	4	at	at	ADP
cblr-2984	773	5	167	167	NUM
cblr-2984	773	6	(	(	PUNCT
cblr-2984	773	7	proposal	proposal	NOUN
cblr-2984	773	8	d1	d1	NOUN
cblr-2984	773	9	)	)	PUNCT
cblr-2984	773	10	(	(	PUNCT
cblr-2984	773	11	"	"	PUNCT
cblr-2984	773	12	no	no	DET
cblr-2984	773	13	gain	gain	NOUN
cblr-2984	773	14	or	or	CCONJ
cblr-2984	773	15	loss	loss	NOUN
cblr-2984	773	16	shall	shall	AUX
cblr-2984	773	17	be	be	AUX
cblr-2984	773	18	recognized	recognize	VERB
cblr-2984	773	19	by	by	ADP
cblr-2984	773	20	any	any	DET
cblr-2984	773	21	noncorporate	noncorporate	ADJ
cblr-2984	773	22	shareholder	shareholder	NOUN
cblr-2984	773	23	if	if	SCONJ
cblr-2984	773	24	stock	stock	NOUN
cblr-2984	773	25	of	of	ADP
cblr-2984	773	26	an	an	DET
cblr-2984	773	27	acquired	acquire	VERB
cblr-2984	773	28	corporation	corporation	NOUN
cblr-2984	773	29	is	be	AUX
cblr-2984	773	30	,	,	PUNCT
cblr-2984	773	31	in	in	ADP
cblr-2984	773	32	pursuance	pursuance	NOUN
cblr-2984	773	33	of	of	ADP
cblr-2984	773	34	a	a	DET
cblr-2984	773	35	plan	plan	NOUN
cblr-2984	773	36	of	of	ADP
cblr-2984	773	37	acquisition	acquisition	NOUN
cblr-2984	773	38	,	,	PUNCT
cblr-2984	773	39	exchanged	exchange	VERB
cblr-2984	773	40	solely	solely	ADV
cblr-2984	773	41	for	for	ADP
cblr-2984	773	42	stock	stock	NOUN
cblr-2984	773	43	of	of	ADP
cblr-2984	773	44	one	one	NUM
cblr-2984	773	45	or	or	CCONJ
cblr-2984	773	46	more	more	ADJ
cblr-2984	773	47	acquiring	acquire	VERB
cblr-2984	773	48	corporations	corporation	NOUN
cblr-2984	773	49	.	.	PUNCT
cblr-2984	774	1	"	"	PUNCT
cblr-2984	774	2	)	)	PUNCT
cblr-2984	774	3	.	.	PUNCT
cblr-2984	775	1	col	col	PROPN
cblr-2984	775	2	umbia	umbia	PROPN
cblr-2984	775	3	b	b	PROPN
cblr-2984	775	4	usiness	usiness	PROPN
cblr-2984	775	5	la	la	PROPN
cblr-2984	775	6	w	w	PROPN
cblr-2984	775	7	re	re	PROPN
cblr-2984	775	8	vie	vie	PROPN
cblr-2984	775	9	w	w	PROPN
cblr-2984	776	1	[	[	X
cblr-2984	776	2	vol	vol	NOUN
cblr-2984	776	3	.	.	PUNCT
cblr-2984	776	4	2006	2006	NUM
cblr-2984	776	5	confronting	confront	VERB
cblr-2984	776	6	continuity	continuity	NOUN
cblr-2984	776	7	even	even	ADV
cblr-2984	776	8	twenty	twenty	NUM
cblr-2984	776	9	-	-	PUNCT
cblr-2984	776	10	five	five	NUM
cblr-2984	776	11	years	year	NOUN
cblr-2984	776	12	after	after	ADP
cblr-2984	776	13	its	its	PRON
cblr-2984	776	14	publication	publication	NOUN
cblr-2984	776	15	,	,	PUNCT
cblr-2984	776	16	the	the	DET
cblr-2984	776	17	a.l.i	a.l.i	NOUN
cblr-2984	776	18	.	.	PUNCT
cblr-2984	777	1	report	report	PROPN
cblr-2984	777	2	's	's	PART
cblr-2984	777	3	proposed	propose	VERB
cblr-2984	777	4	alternative	alternative	NOUN
cblr-2984	777	5	to	to	ADP
cblr-2984	777	6	the	the	DET
cblr-2984	777	7	continuity	continuity	NOUN
cblr-2984	777	8	of	of	ADP
cblr-2984	777	9	interest	interest	NOUN
cblr-2984	777	10	doctrine	doctrine	NOUN
cblr-2984	777	11	has	have	AUX
cblr-2984	777	12	not	not	PART
cblr-2984	777	13	been	be	AUX
cblr-2984	777	14	subject	subject	ADJ
cblr-2984	777	15	to	to	ADP
cblr-2984	777	16	serious	serious	ADJ
cblr-2984	777	17	challenge	challenge	NOUN
cblr-2984	777	18	.	.	PUNCT
cblr-2984	778	1	15	15	NUM
cblr-2984	778	2	6	6	NUM
cblr-2984	778	3	in	in	ADP
cblr-2984	778	4	describing	describe	VERB
cblr-2984	778	5	the	the	DET
cblr-2984	778	6	merits	merit	NOUN
cblr-2984	778	7	of	of	ADP
cblr-2984	778	8	the	the	DET
cblr-2984	778	9	proposal	proposal	NOUN
cblr-2984	778	10	below	below	ADV
cblr-2984	778	11	,	,	PUNCT
cblr-2984	778	12	this	this	DET
cblr-2984	778	13	part	part	NOUN
cblr-2984	778	14	will	will	AUX
cblr-2984	778	15	contrast	contrast	VERB
cblr-2984	778	16	the	the	DET
cblr-2984	778	17	proposal	proposal	NOUN
cblr-2984	778	18	's	's	PART
cblr-2984	778	19	ability	ability	NOUN
cblr-2984	778	20	to	to	PART
cblr-2984	778	21	distinguish	distinguish	VERB
cblr-2984	778	22	between	between	ADP
cblr-2984	778	23	ordinary	ordinary	ADJ
cblr-2984	778	24	sales	sale	NOUN
cblr-2984	778	25	and	and	CCONJ
cblr-2984	778	26	special	special	ADJ
cblr-2984	778	27	mergers	merger	NOUN
cblr-2984	778	28	with	with	ADP
cblr-2984	778	29	that	that	PRON
cblr-2984	778	30	of	of	ADP
cblr-2984	778	31	the	the	DET
cblr-2984	778	32	a.l.i	a.l.i	PROPN
cblr-2984	778	33	.	.	PUNCT
cblr-2984	779	1	report	report	NOUN
cblr-2984	779	2	.	.	PUNCT
cblr-2984	780	1	this	this	DET
cblr-2984	780	2	part	part	NOUN
cblr-2984	780	3	contends	contend	VERB
cblr-2984	780	4	that	that	SCONJ
cblr-2984	780	5	the	the	DET
cblr-2984	780	6	a.l.i	a.l.i	PROPN
cblr-2984	780	7	.	.	PUNCT
cblr-2984	781	1	report	report	NOUN
cblr-2984	781	2	does	do	AUX
cblr-2984	781	3	not	not	PART
cblr-2984	781	4	achieve	achieve	VERB
cblr-2984	781	5	this	this	DET
cblr-2984	781	6	objective	objective	NOUN
cblr-2984	781	7	,	,	PUNCT
cblr-2984	781	8	but	but	CCONJ
cblr-2984	781	9	instead	instead	ADV
cblr-2984	781	10	opts	opt	VERB
cblr-2984	781	11	to	to	PART
cblr-2984	781	12	achieve	achieve	VERB
cblr-2984	781	13	a	a	DET
cblr-2984	781	14	regime	regime	NOUN
cblr-2984	781	15	of	of	ADP
cblr-2984	781	16	simplicity	simplicity	NOUN
cblr-2984	781	17	.	.	PUNCT
cblr-2984	782	1	b.	b.	PROPN
cblr-2984	783	1	a	a	DET
cblr-2984	783	2	new	new	ADJ
cblr-2984	783	3	approach	approach	NOUN
cblr-2984	783	4	the	the	DET
cblr-2984	783	5	proposal	proposal	NOUN
cblr-2984	783	6	presented	present	VERB
cblr-2984	783	7	in	in	ADP
cblr-2984	783	8	this	this	DET
cblr-2984	783	9	article	article	NOUN
cblr-2984	783	10	diverges	diverge	VERB
cblr-2984	783	11	from	from	ADP
cblr-2984	783	12	both	both	DET
cblr-2984	783	13	current	current	ADJ
cblr-2984	783	14	law	law	NOUN
cblr-2984	783	15	and	and	CCONJ
cblr-2984	783	16	the	the	DET
cblr-2984	783	17	alternative	alternative	NOUN
cblr-2984	783	18	offered	offer	VERB
cblr-2984	783	19	by	by	ADP
cblr-2984	783	20	the	the	DET
cblr-2984	783	21	a.l.i	a.l.i	PROPN
cblr-2984	783	22	.	.	PUNCT
cblr-2984	784	1	report	report	NOUN
cblr-2984	784	2	.	.	PUNCT
cblr-2984	785	1	its	its	PRON
cblr-2984	785	2	primary	primary	ADJ
cblr-2984	785	3	objective	objective	NOUN
cblr-2984	785	4	is	be	AUX
cblr-2984	785	5	to	to	PART
cblr-2984	785	6	administer	administer	VERB
cblr-2984	785	7	tax	tax	NOUN
cblr-2984	785	8	-	-	PUNCT
cblr-2984	785	9	favored	favor	VERB
cblr-2984	785	10	treatment	treatment	NOUN
cblr-2984	785	11	to	to	ADP
cblr-2984	785	12	mergers	merger	NOUN
cblr-2984	785	13	where	where	SCONJ
cblr-2984	785	14	the	the	DET
cblr-2984	785	15	target	target	NOUN
cblr-2984	785	16	's	's	PART
cblr-2984	785	17	historic	historic	ADJ
cblr-2984	785	18	business	business	NOUN
cblr-2984	785	19	is	be	AUX
cblr-2984	785	20	preserved	preserve	VERB
cblr-2984	785	21	and	and	CCONJ
cblr-2984	785	22	a	a	DET
cblr-2984	785	23	target	target	NOUN
cblr-2984	785	24	shareholder	shareholder	NOUN
cblr-2984	785	25	's	's	PART
cblr-2984	785	26	role	role	NOUN
cblr-2984	785	27	within	within	ADP
cblr-2984	785	28	the	the	DET
cblr-2984	785	29	enterprise	enterprise	NOUN
cblr-2984	785	30	does	do	AUX
cblr-2984	785	31	not	not	PART
cblr-2984	785	32	change	change	VERB
cblr-2984	785	33	significantly	significantly	ADV
cblr-2984	785	34	as	as	ADP
cblr-2984	785	35	a	a	DET
cblr-2984	785	36	result	result	NOUN
cblr-2984	785	37	of	of	ADP
cblr-2984	785	38	the	the	DET
cblr-2984	785	39	merger	merger	NOUN
cblr-2984	785	40	.	.	PUNCT
cblr-2984	786	1	in	in	ADP
cblr-2984	786	2	contrast	contrast	NOUN
cblr-2984	786	3	to	to	ADP
cblr-2984	786	4	the	the	DET
cblr-2984	786	5	continuity	continuity	NOUN
cblr-2984	786	6	of	of	ADP
cblr-2984	786	7	interest	interest	NOUN
cblr-2984	786	8	doctrine	doctrine	NOUN
cblr-2984	786	9	,	,	PUNCT
cblr-2984	786	10	the	the	DET
cblr-2984	786	11	proposal	proposal	NOUN
cblr-2984	786	12	serves	serve	VERB
cblr-2984	786	13	these	these	DET
cblr-2984	786	14	policy	policy	NOUN
cblr-2984	786	15	goals.157	goals.157	NOUN
cblr-2984	786	16	1	1	NUM
cblr-2984	786	17	.	.	PUNCT
cblr-2984	787	1	the	the	DET
cblr-2984	787	2	proposal	proposal	NOUN
cblr-2984	787	3	the	the	DET
cblr-2984	787	4	proposal	proposal	NOUN
cblr-2984	787	5	advances	advance	VERB
cblr-2984	787	6	two	two	NUM
cblr-2984	787	7	sets	set	NOUN
cblr-2984	787	8	of	of	ADP
cblr-2984	787	9	rules	rule	NOUN
cblr-2984	787	10	that	that	PRON
cblr-2984	787	11	address	address	VERB
cblr-2984	787	12	the	the	DET
cblr-2984	787	13	corporateand	corporateand	NOUN
cblr-2984	787	14	shareholder	shareholder	NOUN
cblr-2984	787	15	-	-	PUNCT
cblr-2984	787	16	level	level	NOUN
cblr-2984	787	17	tax	tax	NOUN
cblr-2984	787	18	treatment	treatment	NOUN
cblr-2984	787	19	of	of	ADP
cblr-2984	787	20	a	a	DET
cblr-2984	787	21	merger	merger	NOUN
cblr-2984	787	22	.	.	PUNCT
cblr-2984	788	1	these	these	DET
cblr-2984	788	2	rules	rule	NOUN
cblr-2984	788	3	are	be	AUX
cblr-2984	788	4	presented	present	VERB
cblr-2984	788	5	separately	separately	ADV
cblr-2984	788	6	below	below	ADV
cblr-2984	788	7	:	:	PUNCT
cblr-2984	788	8	qualifying	qualify	VERB
cblr-2984	788	9	merger	merger	NOUN
cblr-2984	788	10	.	.	PUNCT
cblr-2984	789	1	the	the	DET
cblr-2984	789	2	first	first	ADJ
cblr-2984	789	3	part	part	NOUN
cblr-2984	789	4	of	of	ADP
cblr-2984	789	5	the	the	DET
cblr-2984	789	6	proposal	proposal	NOUN
cblr-2984	789	7	is	be	AUX
cblr-2984	789	8	that	that	SCONJ
cblr-2984	789	9	where	where	SCONJ
cblr-2984	789	10	(	(	PUNCT
cblr-2984	789	11	a	a	X
cblr-2984	789	12	)	)	PUNCT
cblr-2984	789	13	a	a	DET
cblr-2984	789	14	target	target	NOUN
cblr-2984	789	15	merges	merge	VERB
cblr-2984	789	16	into	into	ADP
cblr-2984	789	17	an	an	DET
cblr-2984	789	18	acquiror	acquiror	NOUN
cblr-2984	789	19	in	in	ADP
cblr-2984	789	20	a	a	DET
cblr-2984	789	21	statutory	statutory	ADJ
cblr-2984	789	22	merger	merger	NOUN
cblr-2984	789	23	,	,	PUNCT
cblr-2984	789	24	'	'	PUNCT
cblr-2984	789	25	transferring	transfer	VERB
cblr-2984	789	26	substantially	substantially	ADV
cblr-2984	789	27	all	all	PRON
cblr-2984	789	28	of	of	ADP
cblr-2984	789	29	its	its	PRON
cblr-2984	789	30	assets	asset	NOUN
cblr-2984	789	31	to	to	ADP
cblr-2984	789	32	the	the	DET
cblr-2984	789	33	acquiror	acquiror	NOUN
cblr-2984	789	34	,	,	PUNCT
cblr-2984	789	35	and	and	CCONJ
cblr-2984	789	36	(	(	PUNCT
cblr-2984	789	37	b	b	NOUN
cblr-2984	789	38	)	)	PUNCT
cblr-2984	789	39	for	for	ADP
cblr-2984	789	40	the	the	DET
cblr-2984	789	41	two	two	NUM
cblr-2984	789	42	-	-	PUNCT
cblr-2984	789	43	year	year	NOUN
cblr-2984	789	44	period	period	NOUN
cblr-2984	789	45	156	156	NUM
cblr-2984	789	46	see	see	NOUN
cblr-2984	789	47	,	,	PUNCT
cblr-2984	789	48	e.g.	e.g.	ADV
cblr-2984	789	49	,	,	PUNCT
cblr-2984	789	50	wolfman	wolfman	PROPN
cblr-2984	789	51	,	,	PUNCT
cblr-2984	789	52	supra	supra	PROPN
cblr-2984	789	53	note	note	PROPN
cblr-2984	789	54	4	4	NUM
cblr-2984	789	55	(	(	PUNCT
cblr-2984	789	56	"	"	PUNCT
cblr-2984	789	57	but	but	CCONJ
cblr-2984	789	58	for	for	ADP
cblr-2984	789	59	general	general	ADJ
cblr-2984	789	60	theme	theme	NOUN
cblr-2984	789	61	and	and	CCONJ
cblr-2984	789	62	scheme	scheme	NOUN
cblr-2984	789	63	you	you	PRON
cblr-2984	789	64	have	have	VERB
cblr-2984	789	65	it	it	PRON
cblr-2984	789	66	all	all	ADV
cblr-2984	789	67	-	-	PUNCT
cblr-2984	789	68	by	by	ADP
cblr-2984	789	69	my	my	PRON
cblr-2984	789	70	lights	light	NOUN
cblr-2984	789	71	,	,	PUNCT
cblr-2984	789	72	elegant	elegant	ADJ
cblr-2984	789	73	and	and	CCONJ
cblr-2984	789	74	sensible	sensible	ADJ
cblr-2984	789	75	as	as	ADV
cblr-2984	789	76	well	well	ADV
cblr-2984	789	77	as	as	ADP
cblr-2984	789	78	simple	simple	ADJ
cblr-2984	789	79	and	and	CCONJ
cblr-2984	789	80	short	short	ADJ
cblr-2984	789	81	.	.	PUNCT
cblr-2984	789	82	"	"	PUNCT
cblr-2984	789	83	)	)	PUNCT
cblr-2984	789	84	;	;	PUNCT
cblr-2984	789	85	but	but	CCONJ
cblr-2984	789	86	see	see	VERB
cblr-2984	789	87	george	george	PROPN
cblr-2984	789	88	yin	yin	PROPN
cblr-2984	789	89	,	,	PUNCT
cblr-2984	789	90	a	a	DET
cblr-2984	789	91	carryover	carryover	NOUN
cblr-2984	789	92	basis	basis	NOUN
cblr-2984	789	93	asset	asset	NOUN
cblr-2984	789	94	acquisition	acquisition	NOUN
cblr-2984	789	95	regime	regime	NOUN
cblr-2984	789	96	:	:	PUNCT
cblr-2984	789	97	a	a	DET
cblr-2984	789	98	few	few	ADJ
cblr-2984	789	99	words	word	NOUN
cblr-2984	789	100	of	of	ADP
cblr-2984	789	101	caution	caution	NOUN
cblr-2984	789	102	,	,	PUNCT
cblr-2984	789	103	37	37	NUM
cblr-2984	789	104	tax	tax	NOUN
cblr-2984	789	105	notes	note	NOUN
cblr-2984	789	106	415	415	NUM
cblr-2984	789	107	(	(	PUNCT
cblr-2984	789	108	1987	1987	NUM
cblr-2984	789	109	)	)	PUNCT
cblr-2984	789	110	.	.	PUNCT
cblr-2984	790	1	157	157	NUM
cblr-2984	790	2	the	the	DET
cblr-2984	790	3	a.l.i	a.l.i	PROPN
cblr-2984	790	4	.	.	PUNCT
cblr-2984	790	5	report	report	NOUN
cblr-2984	790	6	also	also	ADV
cblr-2984	790	7	ignores	ignore	VERB
cblr-2984	790	8	these	these	DET
cblr-2984	790	9	principles	principle	NOUN
cblr-2984	790	10	in	in	ADP
cblr-2984	790	11	an	an	DET
cblr-2984	790	12	effort	effort	NOUN
cblr-2984	790	13	to	to	PART
cblr-2984	790	14	serve	serve	VERB
cblr-2984	790	15	administrative	administrative	ADJ
cblr-2984	790	16	convenience	convenience	NOUN
cblr-2984	790	17	.	.	PUNCT
cblr-2984	791	1	15	15	NUM
cblr-2984	791	2	for	for	ADP
cblr-2984	791	3	purposes	purpose	NOUN
cblr-2984	791	4	of	of	ADP
cblr-2984	791	5	determining	determine	VERB
cblr-2984	791	6	what	what	PRON
cblr-2984	791	7	constitutes	constitute	VERB
cblr-2984	791	8	a	a	DET
cblr-2984	791	9	"	"	PUNCT
cblr-2984	791	10	statutory	statutory	ADJ
cblr-2984	791	11	merger	merger	NOUN
cblr-2984	792	1	,	,	PUNCT
cblr-2984	792	2	"	"	PUNCT
cblr-2984	792	3	this	this	DET
cblr-2984	792	4	proposal	proposal	NOUN
cblr-2984	792	5	would	would	AUX
cblr-2984	792	6	retain	retain	VERB
cblr-2984	792	7	the	the	DET
cblr-2984	792	8	definition	definition	NOUN
cblr-2984	792	9	under	under	ADP
cblr-2984	792	10	the	the	DET
cblr-2984	792	11	current	current	ADJ
cblr-2984	792	12	reorganization	reorganization	NOUN
cblr-2984	792	13	provisions	provision	NOUN
cblr-2984	792	14	.	.	PUNCT
cblr-2984	793	1	see	see	VERB
cblr-2984	793	2	treas	treas	PROPN
cblr-2984	793	3	.	.	PUNCT
cblr-2984	794	1	reg	reg	PROPN
cblr-2984	794	2	.	.	PUNCT
cblr-2984	795	1	§	§	PROPN
cblr-2984	795	2	1.368	1.368	NUM
cblr-2984	795	3	-	-	SYM
cblr-2984	795	4	2(b)(1)(ii	2(b)(1)(ii	NUM
cblr-2984	795	5	)	)	PUNCT
cblr-2984	795	6	(	(	PUNCT
cblr-2984	795	7	as	as	SCONJ
cblr-2984	795	8	amended	amend	VERB
cblr-2984	795	9	in	in	ADP
cblr-2984	795	10	2005	2005	NUM
cblr-2984	795	11	)	)	PUNCT
cblr-2984	795	12	.	.	PUNCT
cblr-2984	796	1	no	no	INTJ
cblr-2984	796	2	.	.	PUNCT
cblr-2984	797	1	1:1	1:1	NUM
cblr-2984	797	2	]	]	X
cblr-2984	797	3	columbia	columbia	PROPN
cblr-2984	797	4	business	business	PROPN
cblr-2984	797	5	law	law	PROPN
cblr-2984	797	6	review	review	VERB
cblr-2984	797	7	immediately	immediately	ADV
cblr-2984	797	8	following	follow	VERB
cblr-2984	797	9	the	the	DET
cblr-2984	797	10	merger	merger	NOUN
cblr-2984	797	11	,	,	PUNCT
cblr-2984	797	12	the	the	DET
cblr-2984	797	13	acquiror	acquiror	NOUN
cblr-2984	797	14	(	(	PUNCT
cblr-2984	797	15	i	i	NOUN
cblr-2984	797	16	)	)	PUNCT
cblr-2984	797	17	continues	continue	VERB
cblr-2984	797	18	the	the	DET
cblr-2984	797	19	historic	historic	ADJ
cblr-2984	797	20	business	business	NOUN
cblr-2984	797	21	of	of	ADP
cblr-2984	797	22	the	the	DET
cblr-2984	797	23	target	target	NOUN
cblr-2984	797	24	directly	directly	ADV
cblr-2984	797	25	or	or	CCONJ
cblr-2984	797	26	(	(	PUNCT
cblr-2984	797	27	ii	ii	NOUN
cblr-2984	797	28	)	)	PUNCT
cblr-2984	797	29	uses	use	VERB
cblr-2984	797	30	a	a	DET
cblr-2984	797	31	substantial	substantial	ADJ
cblr-2984	797	32	portion	portion	NOUN
cblr-2984	797	33	of	of	ADP
cblr-2984	797	34	the	the	DET
cblr-2984	797	35	assets	asset	NOUN
cblr-2984	797	36	of	of	ADP
cblr-2984	797	37	the	the	DET
cblr-2984	797	38	target	target	NOUN
cblr-2984	797	39	in	in	ADP
cblr-2984	797	40	a	a	DET
cblr-2984	797	41	business	business	NOUN
cblr-2984	797	42	of	of	ADP
cblr-2984	797	43	the	the	DET
cblr-2984	797	44	acquiror	acquiror	NOUN
cblr-2984	797	45	that	that	PRON
cblr-2984	797	46	is	be	AUX
cblr-2984	797	47	of	of	ADP
cblr-2984	797	48	"	"	PUNCT
cblr-2984	797	49	like	like	INTJ
cblr-2984	797	50	kind	kind	NOUN
cblr-2984	797	51	"	"	PUNCT
cblr-2984	797	52	to	to	ADP
cblr-2984	797	53	the	the	DET
cblr-2984	797	54	target	target	NOUN
cblr-2984	797	55	's	's	PART
cblr-2984	797	56	historic	historic	ADJ
cblr-2984	797	57	business	business	NOUN
cblr-2984	797	58	,	,	PUNCT
cblr-2984	797	59	the	the	DET
cblr-2984	797	60	merger	merger	NOUN
cblr-2984	797	61	will	will	AUX
cblr-2984	797	62	be	be	AUX
cblr-2984	797	63	treated	treat	VERB
cblr-2984	797	64	as	as	ADP
cblr-2984	797	65	a	a	DET
cblr-2984	797	66	"	"	PUNCT
cblr-2984	797	67	qualifying	qualifying	NOUN
cblr-2984	797	68	merger	merger	NOUN
cblr-2984	797	69	.	.	PUNCT
cblr-2984	798	1	"	"	PUNCT
cblr-2984	798	2	'	'	PUNCT
cblr-2984	798	3	.	.	PUNCT
cblr-2984	799	1	the	the	DET
cblr-2984	799	2	target	target	NOUN
cblr-2984	799	3	will	will	AUX
cblr-2984	799	4	not	not	PART
cblr-2984	799	5	recognize	recognize	VERB
cblr-2984	799	6	taxable	taxable	ADJ
cblr-2984	799	7	gain	gain	NOUN
cblr-2984	799	8	or	or	CCONJ
cblr-2984	799	9	loss	loss	NOUN
cblr-2984	799	10	on	on	ADP
cblr-2984	799	11	its	its	PRON
cblr-2984	799	12	transfer	transfer	NOUN
cblr-2984	799	13	of	of	ADP
cblr-2984	799	14	assets	asset	NOUN
cblr-2984	799	15	in	in	ADP
cblr-2984	799	16	a	a	DET
cblr-2984	799	17	qualifying	qualifying	NOUN
cblr-2984	799	18	merger	merger	NOUN
cblr-2984	799	19	.	.	PUNCT
cblr-2984	800	1	6	6	NUM
cblr-2984	800	2	°	°	ADP
cblr-2984	800	3	the	the	DET
cblr-2984	800	4	acquiror	acquiror	NOUN
cblr-2984	800	5	will	will	AUX
cblr-2984	800	6	hold	hold	VERB
cblr-2984	800	7	any	any	DET
cblr-2984	800	8	assets	asset	NOUN
cblr-2984	800	9	it	it	PRON
cblr-2984	800	10	receives	receive	VERB
cblr-2984	800	11	from	from	ADP
cblr-2984	800	12	the	the	DET
cblr-2984	800	13	target	target	NOUN
cblr-2984	800	14	as	as	ADP
cblr-2984	800	15	a	a	DET
cblr-2984	800	16	result	result	NOUN
cblr-2984	800	17	of	of	ADP
cblr-2984	800	18	a	a	DET
cblr-2984	800	19	qualifying	qualifying	NOUN
cblr-2984	800	20	merger	merger	NOUN
cblr-2984	800	21	with	with	ADP
cblr-2984	800	22	the	the	DET
cblr-2984	800	23	target	target	NOUN
cblr-2984	800	24	's	's	PART
cblr-2984	800	25	basis	basis	NOUN
cblr-2984	800	26	(	(	PUNCT
cblr-2984	800	27	i.e.	i.e.	X
cblr-2984	800	28	,	,	PUNCT
cblr-2984	800	29	a	a	DET
cblr-2984	800	30	"	"	PUNCT
cblr-2984	800	31	carryover	carryover	NOUN
cblr-2984	800	32	basis	basis	NOUN
cblr-2984	800	33	"	"	PUNCT
cblr-2984	800	34	)	)	PUNCT
cblr-2984	800	35	in	in	ADP
cblr-2984	800	36	the	the	DET
cblr-2984	800	37	assets.1	assets.1	PROPN
cblr-2984	800	38	61	61	NUM
cblr-2984	800	39	shareholder	shareholder	NOUN
cblr-2984	800	40	non	non	NOUN
cblr-2984	800	41	-	-	NOUN
cblr-2984	800	42	recognition	recognition	NOUN
cblr-2984	800	43	.	.	PUNCT
cblr-2984	801	1	the	the	DET
cblr-2984	801	2	second	second	ADJ
cblr-2984	801	3	part	part	NOUN
cblr-2984	801	4	of	of	ADP
cblr-2984	801	5	the	the	DET
cblr-2984	801	6	proposal	proposal	NOUN
cblr-2984	801	7	is	be	AUX
cblr-2984	801	8	that	that	SCONJ
cblr-2984	801	9	,	,	PUNCT
cblr-2984	801	10	as	as	ADP
cblr-2984	801	11	a	a	DET
cblr-2984	801	12	default	default	NOUN
cblr-2984	801	13	rule	rule	NOUN
cblr-2984	801	14	,	,	PUNCT
cblr-2984	801	15	a	a	DET
cblr-2984	801	16	target	target	NOUN
cblr-2984	801	17	shareholder	shareholder	NOUN
cblr-2984	801	18	will	will	AUX
cblr-2984	801	19	not	not	PART
cblr-2984	801	20	recognize	recognize	VERB
cblr-2984	801	21	gain	gain	NOUN
cblr-2984	801	22	or	or	CCONJ
cblr-2984	801	23	loss	loss	NOUN
cblr-2984	801	24	on	on	ADP
cblr-2984	801	25	the	the	DET
cblr-2984	801	26	exchange	exchange	NOUN
cblr-2984	801	27	of	of	ADP
cblr-2984	801	28	any	any	DET
cblr-2984	801	29	target	target	NOUN
cblr-2984	801	30	stock	stock	NOUN
cblr-2984	801	31	for	for	ADP
cblr-2984	801	32	stock	stock	NOUN
cblr-2984	801	33	of	of	ADP
cblr-2984	801	34	an	an	DET
cblr-2984	801	35	acquiror	acquiror	NOUN
cblr-2984	801	36	that	that	PRON
cblr-2984	801	37	is	be	AUX
cblr-2984	801	38	a	a	DET
cblr-2984	801	39	party	party	NOUN
cblr-2984	801	40	to	to	ADP
cblr-2984	801	41	a	a	DET
cblr-2984	801	42	qualifying	qualifying	NOUN
cblr-2984	801	43	merger	merger	NOUN
cblr-2984	801	44	with	with	ADP
cblr-2984	801	45	the	the	DET
cblr-2984	801	46	target	target	NOUN
cblr-2984	801	47	.	.	PUNCT
cblr-2984	802	1	however	however	ADV
cblr-2984	802	2	,	,	PUNCT
cblr-2984	802	3	there	there	PRON
cblr-2984	802	4	are	be	VERB
cblr-2984	802	5	two	two	NUM
cblr-2984	802	6	exceptions	exception	NOUN
cblr-2984	802	7	to	to	ADP
cblr-2984	802	8	this	this	DET
cblr-2984	802	9	default	default	NOUN
cblr-2984	802	10	rule	rule	NOUN
cblr-2984	802	11	.	.	PUNCT
cblr-2984	803	1	first	first	ADV
cblr-2984	803	2	,	,	PUNCT
cblr-2984	803	3	to	to	ADP
cblr-2984	803	4	the	the	DET
cblr-2984	803	5	extent	extent	NOUN
cblr-2984	803	6	that	that	SCONJ
cblr-2984	803	7	a	a	DET
cblr-2984	803	8	target	target	NOUN
cblr-2984	803	9	shareholder	shareholder	NOUN
cblr-2984	803	10	exchanges	exchange	NOUN
cblr-2984	803	11	any	any	DET
cblr-2984	803	12	voting	voting	NOUN
cblr-2984	803	13	stock	stock	NOUN
cblr-2984	803	14	for	for	ADP
cblr-2984	803	15	non	non	ADJ
cblr-2984	803	16	-	-	ADJ
cblr-2984	803	17	voting	voting	ADJ
cblr-2984	803	18	stock	stock	NOUN
cblr-2984	803	19	,	,	PUNCT
cblr-2984	803	20	or	or	CCONJ
cblr-2984	803	21	vice	vice	NOUN
cblr-2984	803	22	versa	versa	ADV
cblr-2984	803	23	,	,	PUNCT
cblr-2984	803	24	the	the	DET
cblr-2984	803	25	exchange	exchange	NOUN
cblr-2984	803	26	will	will	AUX
cblr-2984	803	27	be	be	AUX
cblr-2984	803	28	taxable.62	taxable.62	NOUN
cblr-2984	803	29	second	second	ADJ
cblr-2984	803	30	,	,	PUNCT
cblr-2984	803	31	if	if	SCONJ
cblr-2984	803	32	,	,	PUNCT
cblr-2984	803	33	immediately	immediately	ADV
cblr-2984	803	34	after	after	ADP
cblr-2984	803	35	the	the	DET
cblr-2984	803	36	merger	merger	NOUN
cblr-2984	803	37	,	,	PUNCT
cblr-2984	803	38	...	...	PUNCT
cblr-2984	803	39	this	this	DET
cblr-2984	803	40	provision	provision	NOUN
cblr-2984	803	41	is	be	AUX
cblr-2984	803	42	intended	intend	VERB
cblr-2984	803	43	to	to	PART
cblr-2984	803	44	replace	replace	VERB
cblr-2984	803	45	the	the	DET
cblr-2984	803	46	concept	concept	NOUN
cblr-2984	803	47	of	of	ADP
cblr-2984	803	48	a	a	DET
cblr-2984	803	49	reorganization	reorganization	NOUN
cblr-2984	803	50	under	under	ADP
cblr-2984	803	51	i.r.c	i.r.c	NOUN
cblr-2984	803	52	.	.	PUNCT
cblr-2984	804	1	§	§	PROPN
cblr-2984	804	2	§	§	PROPN
cblr-2984	804	3	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	804	4	)	)	PUNCT
cblr-2984	804	5	and	and	CCONJ
cblr-2984	804	6	(	(	PUNCT
cblr-2984	804	7	a)(2)(d	a)(2)(d	ADP
cblr-2984	804	8	)	)	PUNCT
cblr-2984	804	9	(	(	PUNCT
cblr-2984	804	10	2005	2005	NUM
cblr-2984	804	11	)	)	PUNCT
cblr-2984	804	12	in	in	ADP
cblr-2984	804	13	the	the	DET
cblr-2984	804	14	case	case	NOUN
cblr-2984	804	15	of	of	ADP
cblr-2984	804	16	forward	forward	ADJ
cblr-2984	804	17	mergers	merger	NOUN
cblr-2984	804	18	of	of	ADP
cblr-2984	804	19	the	the	DET
cblr-2984	804	20	target	target	NOUN
cblr-2984	804	21	into	into	ADP
cblr-2984	804	22	the	the	DET
cblr-2984	804	23	acquiror	acquiror	NOUN
cblr-2984	804	24	or	or	CCONJ
cblr-2984	804	25	its	its	PRON
cblr-2984	804	26	subsidiary	subsidiary	NOUN
cblr-2984	804	27	.	.	PUNCT
cblr-2984	805	1	160	160	NUM
cblr-2984	805	2	accordingly	accordingly	ADV
cblr-2984	805	3	,	,	PUNCT
cblr-2984	805	4	if	if	SCONJ
cblr-2984	805	5	a	a	DET
cblr-2984	805	6	merger	merger	NOUN
cblr-2984	805	7	fails	fail	VERB
cblr-2984	805	8	the	the	DET
cblr-2984	805	9	qualifying	qualify	VERB
cblr-2984	805	10	merger	merger	NOUN
cblr-2984	805	11	requirements	requirement	NOUN
cblr-2984	805	12	,	,	PUNCT
cblr-2984	805	13	the	the	DET
cblr-2984	805	14	transaction	transaction	NOUN
cblr-2984	805	15	will	will	AUX
cblr-2984	805	16	be	be	AUX
cblr-2984	805	17	treated	treat	VERB
cblr-2984	805	18	as	as	ADP
cblr-2984	805	19	a	a	DET
cblr-2984	805	20	taxable	taxable	ADJ
cblr-2984	805	21	sale	sale	NOUN
cblr-2984	805	22	of	of	ADP
cblr-2984	805	23	assets	asset	NOUN
cblr-2984	805	24	by	by	ADP
cblr-2984	805	25	the	the	DET
cblr-2984	805	26	target	target	NOUN
cblr-2984	805	27	to	to	ADP
cblr-2984	805	28	the	the	DET
cblr-2984	805	29	acquiror	acquiror	NOUN
cblr-2984	805	30	.	.	PUNCT
cblr-2984	806	1	161	161	NUM
cblr-2984	806	2	the	the	DET
cblr-2984	806	3	term	term	NOUN
cblr-2984	806	4	"	"	PUNCT
cblr-2984	806	5	carryover	carryover	NOUN
cblr-2984	806	6	basis	basis	NOUN
cblr-2984	806	7	"	"	PUNCT
cblr-2984	806	8	generally	generally	ADV
cblr-2984	806	9	means	mean	VERB
cblr-2984	806	10	that	that	SCONJ
cblr-2984	806	11	the	the	DET
cblr-2984	806	12	acquiror	acquiror	NOUN
cblr-2984	806	13	will	will	AUX
cblr-2984	806	14	hold	hold	VERB
cblr-2984	806	15	the	the	DET
cblr-2984	806	16	former	former	ADJ
cblr-2984	806	17	target	target	NOUN
cblr-2984	806	18	's	's	PART
cblr-2984	806	19	assets	asset	NOUN
cblr-2984	806	20	with	with	ADP
cblr-2984	806	21	a	a	DET
cblr-2984	806	22	basis	basis	NOUN
cblr-2984	806	23	equal	equal	ADJ
cblr-2984	806	24	to	to	ADP
cblr-2984	806	25	the	the	DET
cblr-2984	806	26	basis	basis	NOUN
cblr-2984	806	27	of	of	ADP
cblr-2984	806	28	the	the	DET
cblr-2984	806	29	assets	asset	NOUN
cblr-2984	806	30	in	in	ADP
cblr-2984	806	31	the	the	DET
cblr-2984	806	32	hands	hand	NOUN
cblr-2984	806	33	of	of	ADP
cblr-2984	806	34	the	the	DET
cblr-2984	806	35	former	former	ADJ
cblr-2984	806	36	target	target	NOUN
cblr-2984	806	37	,	,	PUNCT
cblr-2984	806	38	increased	increase	VERB
cblr-2984	806	39	by	by	ADP
cblr-2984	806	40	any	any	DET
cblr-2984	806	41	gain	gain	NOUN
cblr-2984	806	42	recognized	recognize	VERB
cblr-2984	806	43	by	by	ADP
cblr-2984	806	44	the	the	DET
cblr-2984	806	45	target	target	NOUN
cblr-2984	806	46	on	on	ADP
cblr-2984	806	47	the	the	DET
cblr-2984	806	48	transfer	transfer	NOUN
cblr-2984	806	49	.	.	PUNCT
cblr-2984	807	1	the	the	DET
cblr-2984	807	2	relevant	relevant	ADJ
cblr-2984	807	3	provisions	provision	NOUN
cblr-2984	807	4	of	of	ADP
cblr-2984	807	5	the	the	DET
cblr-2984	807	6	code	code	NOUN
cblr-2984	807	7	dealing	deal	VERB
cblr-2984	807	8	with	with	ADP
cblr-2984	807	9	carryover	carryover	NOUN
cblr-2984	807	10	basis	basis	NOUN
cblr-2984	807	11	treatment	treatment	NOUN
cblr-2984	807	12	in	in	ADP
cblr-2984	807	13	a	a	DET
cblr-2984	807	14	reorganization	reorganization	NOUN
cblr-2984	807	15	under	under	ADP
cblr-2984	807	16	current	current	ADJ
cblr-2984	807	17	law	law	NOUN
cblr-2984	807	18	can	can	AUX
cblr-2984	807	19	be	be	AUX
cblr-2984	807	20	found	find	VERB
cblr-2984	807	21	in	in	ADP
cblr-2984	807	22	i.r.c	i.r.c	NOUN
cblr-2984	807	23	.	.	PUNCT
cblr-2984	808	1	§	§	PROPN
cblr-2984	808	2	362	362	NUM
cblr-2984	808	3	(	(	PUNCT
cblr-2984	808	4	2005	2005	NUM
cblr-2984	808	5	)	)	PUNCT
cblr-2984	808	6	.	.	PUNCT
cblr-2984	809	1	162	162	NUM
cblr-2984	809	2	the	the	DET
cblr-2984	809	3	proposal	proposal	NOUN
cblr-2984	809	4	would	would	AUX
cblr-2984	809	5	not	not	PART
cblr-2984	809	6	,	,	PUNCT
cblr-2984	809	7	however	however	ADV
cblr-2984	809	8	,	,	PUNCT
cblr-2984	809	9	repeal	repeal	NOUN
cblr-2984	809	10	or	or	CCONJ
cblr-2984	809	11	otherwise	otherwise	ADV
cblr-2984	809	12	implicate	implicate	VERB
cblr-2984	809	13	the	the	DET
cblr-2984	809	14	treatment	treatment	NOUN
cblr-2984	809	15	of	of	ADP
cblr-2984	809	16	"	"	PUNCT
cblr-2984	809	17	non	non	ADJ
cblr-2984	809	18	-	-	ADJ
cblr-2984	809	19	qualified	qualified	ADJ
cblr-2984	809	20	preferred	preferred	ADJ
cblr-2984	809	21	stock	stock	NOUN
cblr-2984	809	22	"	"	PUNCT
cblr-2984	809	23	under	under	ADP
cblr-2984	809	24	current	current	ADJ
cblr-2984	809	25	law	law	NOUN
cblr-2984	809	26	.	.	PUNCT
cblr-2984	810	1	under	under	ADP
cblr-2984	810	2	i.r.c	i.r.c	NOUN
cblr-2984	810	3	.	.	PUNCT
cblr-2984	811	1	§	§	PROPN
cblr-2984	811	2	351(g	351(g	PROPN
cblr-2984	811	3	)	)	PUNCT
cblr-2984	811	4	(	(	PUNCT
cblr-2984	811	5	2005	2005	NUM
cblr-2984	811	6	)	)	PUNCT
cblr-2984	811	7	,	,	PUNCT
cblr-2984	811	8	stock	stock	NOUN
cblr-2984	811	9	that	that	PRON
cblr-2984	811	10	resembles	resemble	VERB
cblr-2984	811	11	debt	debt	NOUN
cblr-2984	811	12	and	and	CCONJ
cblr-2984	811	13	is	be	AUX
cblr-2984	811	14	reasonably	reasonably	ADV
cblr-2984	811	15	likely	likely	ADJ
cblr-2984	811	16	to	to	PART
cblr-2984	811	17	be	be	AUX
cblr-2984	811	18	redeemed	redeem	VERB
cblr-2984	811	19	is	be	AUX
cblr-2984	811	20	treated	treat	VERB
cblr-2984	811	21	as	as	ADP
cblr-2984	811	22	boot	boot	NOUN
cblr-2984	811	23	.	.	PUNCT
cblr-2984	812	1	this	this	DET
cblr-2984	812	2	rule	rule	NOUN
cblr-2984	812	3	applies	apply	VERB
cblr-2984	812	4	under	under	ADP
cblr-2984	812	5	current	current	ADJ
cblr-2984	812	6	law	law	NOUN
cblr-2984	812	7	irrespective	irrespective	ADV
cblr-2984	812	8	of	of	ADP
cblr-2984	812	9	whether	whether	SCONJ
cblr-2984	812	10	a	a	DET
cblr-2984	812	11	target	target	NOUN
cblr-2984	812	12	shareholder	shareholder	NOUN
cblr-2984	812	13	exchanges	exchange	NOUN
cblr-2984	812	14	voting	vote	VERB
cblr-2984	812	15	or	or	CCONJ
cblr-2984	812	16	nonvoting	nonvoting	ADJ
cblr-2984	812	17	target	target	NOUN
cblr-2984	812	18	stock	stock	NOUN
cblr-2984	812	19	for	for	ADP
cblr-2984	812	20	acquiror	acquiror	NOUN
cblr-2984	812	21	stock	stock	NOUN
cblr-2984	812	22	that	that	PRON
cblr-2984	812	23	is	be	AUX
cblr-2984	812	24	non	non	ADJ
cblr-2984	812	25	-	-	ADJ
cblr-2984	812	26	qualified	qualified	ADJ
cblr-2984	812	27	preferred	preferred	ADJ
cblr-2984	812	28	stock	stock	NOUN
cblr-2984	812	29	.	.	PUNCT
cblr-2984	813	1	congress	congress	PROPN
cblr-2984	813	2	enacted	enact	VERB
cblr-2984	813	3	this	this	DET
cblr-2984	813	4	rule	rule	NOUN
cblr-2984	813	5	to	to	PART
cblr-2984	813	6	preserve	preserve	VERB
cblr-2984	813	7	the	the	DET
cblr-2984	813	8	debt	debt	NOUN
cblr-2984	813	9	-	-	PUNCT
cblr-2984	813	10	equity	equity	NOUN
cblr-2984	813	11	distinction	distinction	NOUN
cblr-2984	813	12	.	.	PUNCT
cblr-2984	814	1	because	because	SCONJ
cblr-2984	814	2	that	that	DET
cblr-2984	814	3	policy	policy	NOUN
cblr-2984	814	4	objective	objective	NOUN
cblr-2984	814	5	differs	differ	VERB
cblr-2984	814	6	from	from	ADP
cblr-2984	814	7	that	that	PRON
cblr-2984	814	8	of	of	ADP
cblr-2984	814	9	the	the	DET
cblr-2984	814	10	proposal	proposal	NOUN
cblr-2984	814	11	,	,	PUNCT
cblr-2984	814	12	the	the	DET
cblr-2984	814	13	nonqualified	nonqualified	ADJ
cblr-2984	814	14	preferred	preferred	ADJ
cblr-2984	814	15	stock	stock	NOUN
cblr-2984	814	16	rules	rule	NOUN
cblr-2984	814	17	should	should	AUX
cblr-2984	814	18	continue	continue	VERB
cblr-2984	814	19	to	to	PART
cblr-2984	814	20	be	be	AUX
cblr-2984	814	21	applied	apply	VERB
cblr-2984	814	22	.	.	PUNCT
cblr-2984	815	1	(	(	PUNCT
cblr-2984	815	2	vol	vol	NOUN
cblr-2984	815	3	.	.	PUNCT
cblr-2984	815	4	2006	2006	NUM
cblr-2984	815	5	confronting	confront	VERB
cblr-2984	815	6	continuity	continuity	NOUN
cblr-2984	815	7	the	the	DET
cblr-2984	815	8	former	former	ADJ
cblr-2984	815	9	target	target	NOUN
cblr-2984	815	10	shareholder	shareholder	NOUN
cblr-2984	815	11	's	's	PART
cblr-2984	815	12	percentage	percentage	NOUN
cblr-2984	815	13	interest	interest	NOUN
cblr-2984	815	14	in	in	ADP
cblr-2984	815	15	the	the	DET
cblr-2984	815	16	acquiror	acquiror	NOUN
cblr-2984	815	17	(	(	PUNCT
cblr-2984	815	18	measured	measure	VERB
cblr-2984	815	19	by	by	ADP
cblr-2984	815	20	either	either	PRON
cblr-2984	815	21	vote	vote	NOUN
cblr-2984	815	22	or	or	CCONJ
cblr-2984	815	23	value	value	NOUN
cblr-2984	815	24	)	)	PUNCT
cblr-2984	815	25	is	be	AUX
cblr-2984	815	26	less	less	ADJ
cblr-2984	815	27	than	than	ADP
cblr-2984	815	28	20	20	NUM
cblr-2984	815	29	percent	percent	NOUN
cblr-2984	815	30	of	of	ADP
cblr-2984	815	31	the	the	DET
cblr-2984	815	32	former	former	ADJ
cblr-2984	815	33	target	target	NOUN
cblr-2984	815	34	shareholder	shareholder	NOUN
cblr-2984	815	35	's	's	PART
cblr-2984	815	36	percentage	percentage	NOUN
cblr-2984	815	37	interest	interest	NOUN
cblr-2984	815	38	in	in	ADP
cblr-2984	815	39	the	the	DET
cblr-2984	815	40	target	target	NOUN
cblr-2984	815	41	(	(	PUNCT
cblr-2984	815	42	measured	measure	VERB
cblr-2984	815	43	by	by	ADP
cblr-2984	815	44	either	either	PRON
cblr-2984	815	45	vote	vote	NOUN
cblr-2984	815	46	or	or	CCONJ
cblr-2984	815	47	value	value	NOUN
cblr-2984	815	48	)	)	PUNCT
cblr-2984	815	49	immediately	immediately	ADV
cblr-2984	815	50	prior	prior	ADV
cblr-2984	815	51	to	to	ADP
cblr-2984	815	52	the	the	DET
cblr-2984	815	53	merger	merger	NOUN
cblr-2984	815	54	,	,	PUNCT
cblr-2984	815	55	then	then	ADV
cblr-2984	815	56	the	the	DET
cblr-2984	815	57	target	target	NOUN
cblr-2984	815	58	shareholder	shareholder	NOUN
cblr-2984	815	59	's	's	PART
cblr-2984	815	60	exchange	exchange	NOUN
cblr-2984	815	61	of	of	ADP
cblr-2984	815	62	any	any	DET
cblr-2984	815	63	target	target	NOUN
cblr-2984	815	64	stock	stock	NOUN
cblr-2984	815	65	for	for	ADP
cblr-2984	815	66	acquiror	acquiror	NOUN
cblr-2984	815	67	stock	stock	NOUN
cblr-2984	815	68	will	will	AUX
cblr-2984	815	69	be	be	AUX
cblr-2984	815	70	taxable.63	taxable.63	NOUN
cblr-2984	815	71	in	in	ADP
cblr-2984	815	72	either	either	DET
cblr-2984	815	73	case	case	NOUN
cblr-2984	815	74	,	,	PUNCT
cblr-2984	815	75	if	if	SCONJ
cblr-2984	815	76	,	,	PUNCT
cblr-2984	815	77	in	in	ADP
cblr-2984	815	78	addition	addition	NOUN
cblr-2984	815	79	to	to	ADP
cblr-2984	815	80	the	the	DET
cblr-2984	815	81	acquiror	acquiror	NOUN
cblr-2984	815	82	stock	stock	NOUN
cblr-2984	815	83	received	receive	VERB
cblr-2984	815	84	in	in	ADP
cblr-2984	815	85	the	the	DET
cblr-2984	815	86	merger	merger	NOUN
cblr-2984	815	87	,	,	PUNCT
cblr-2984	815	88	a	a	DET
cblr-2984	815	89	target	target	NOUN
cblr-2984	815	90	shareholder	shareholder	NOUN
cblr-2984	815	91	receives	receive	VERB
cblr-2984	815	92	any	any	DET
cblr-2984	815	93	cash	cash	NOUN
cblr-2984	815	94	or	or	CCONJ
cblr-2984	815	95	any	any	DET
cblr-2984	815	96	property	property	NOUN
cblr-2984	815	97	other	other	ADJ
cblr-2984	815	98	than	than	ADP
cblr-2984	815	99	stock	stock	NOUN
cblr-2984	815	100	,	,	PUNCT
cblr-2984	815	101	then	then	ADV
cblr-2984	815	102	the	the	DET
cblr-2984	815	103	shareholder	shareholder	NOUN
cblr-2984	815	104	will	will	AUX
cblr-2984	815	105	recognize	recognize	VERB
cblr-2984	815	106	gain	gain	VERB
cblr-2984	815	107	solely	solely	ADV
cblr-2984	815	108	with	with	ADP
cblr-2984	815	109	respect	respect	NOUN
cblr-2984	815	110	to	to	ADP
cblr-2984	815	111	the	the	DET
cblr-2984	815	112	cash	cash	NOUN
cblr-2984	815	113	or	or	CCONJ
cblr-2984	815	114	other	other	ADJ
cblr-2984	815	115	property	property	NOUN
cblr-2984	815	116	received	receive	VERB
cblr-2984	815	117	to	to	ADP
cblr-2984	815	118	the	the	DET
cblr-2984	815	119	extent	extent	NOUN
cblr-2984	815	120	of	of	ADP
cblr-2984	815	121	the	the	DET
cblr-2984	815	122	shareholder	shareholder	NOUN
cblr-2984	815	123	's	's	PART
cblr-2984	815	124	realized	realize	VERB
cblr-2984	815	125	gain	gain	NOUN
cblr-2984	815	126	.	.	PUNCT
cblr-2984	816	1	"m	"m	VERB
cblr-2984	816	2	a	a	DET
cblr-2984	816	3	target	target	NOUN
cblr-2984	816	4	shareholder	shareholder	NOUN
cblr-2984	816	5	's	's	PART
cblr-2984	816	6	basis	basis	NOUN
cblr-2984	816	7	in	in	ADP
cblr-2984	816	8	acquiror	acquiror	NOUN
cblr-2984	816	9	stock	stock	NOUN
cblr-2984	816	10	received	receive	VERB
cblr-2984	816	11	pursuant	pursuant	ADV
cblr-2984	816	12	to	to	ADP
cblr-2984	816	13	a	a	DET
cblr-2984	816	14	qualifying	qualifying	NOUN
cblr-2984	816	15	merger	merger	NOUN
cblr-2984	816	16	will	will	AUX
cblr-2984	816	17	be	be	AUX
cblr-2984	816	18	the	the	DET
cblr-2984	816	19	same	same	ADJ
cblr-2984	816	20	as	as	ADP
cblr-2984	816	21	the	the	DET
cblr-2984	816	22	shareholder	shareholder	NOUN
cblr-2984	816	23	's	's	PART
cblr-2984	816	24	basis	basis	NOUN
cblr-2984	816	25	in	in	ADP
cblr-2984	816	26	the	the	DET
cblr-2984	816	27	target	target	NOUN
cblr-2984	816	28	stock	stock	NOUN
cblr-2984	816	29	he	he	PRON
cblr-2984	816	30	relinquished	relinquish	VERB
cblr-2984	816	31	(	(	PUNCT
cblr-2984	816	32	decreased	decrease	VERB
cblr-2984	816	33	by	by	ADP
cblr-2984	816	34	the	the	DET
cblr-2984	816	35	fair	fair	ADJ
cblr-2984	816	36	market	market	NOUN
cblr-2984	816	37	value	value	NOUN
cblr-2984	816	38	of	of	ADP
cblr-2984	816	39	any	any	DET
cblr-2984	816	40	non	non	ADJ
cblr-2984	816	41	-	-	ADJ
cblr-2984	816	42	stock	stock	ADJ
cblr-2984	816	43	property	property	NOUN
cblr-2984	816	44	received	receive	VERB
cblr-2984	816	45	and	and	CCONJ
cblr-2984	816	46	increased	increase	VERB
cblr-2984	816	47	by	by	ADP
cblr-2984	816	48	any	any	DET
cblr-2984	816	49	gain	gain	NOUN
cblr-2984	816	50	that	that	SCONJ
cblr-2984	816	51	the	the	DET
cblr-2984	816	52	target	target	NOUN
cblr-2984	816	53	shareholder	shareholder	NOUN
cblr-2984	816	54	recognizes	recognize	VERB
cblr-2984	816	55	)	)	PUNCT
cblr-2984	816	56	.	.	PUNCT
cblr-2984	817	1	6	6	NUM
cblr-2984	817	2	'	'	SYM
cblr-2984	817	3	2	2	NUM
cblr-2984	817	4	.	.	PUNCT
cblr-2984	817	5	explanation	explanation	NOUN
cblr-2984	817	6	of	of	ADP
cblr-2984	817	7	corporate	corporate	ADJ
cblr-2984	817	8	-	-	PUNCT
cblr-2984	817	9	level	level	NOUN
cblr-2984	817	10	requirements	requirement	NOUN
cblr-2984	817	11	the	the	DET
cblr-2984	817	12	"	"	PUNCT
cblr-2984	817	13	qualifying	qualify	VERB
cblr-2984	817	14	merger	merger	NOUN
cblr-2984	817	15	"	"	PUNCT
cblr-2984	817	16	requirements	requirement	NOUN
cblr-2984	817	17	of	of	ADP
cblr-2984	817	18	the	the	DET
cblr-2984	817	19	proposal	proposal	NOUN
cblr-2984	817	20	are	be	AUX
cblr-2984	817	21	intended	intend	VERB
cblr-2984	817	22	to	to	PART
cblr-2984	817	23	ensure	ensure	VERB
cblr-2984	817	24	that	that	SCONJ
cblr-2984	817	25	special	special	ADJ
cblr-2984	817	26	tax	tax	NOUN
cblr-2984	817	27	treatment	treatment	NOUN
cblr-2984	817	28	is	be	AUX
cblr-2984	817	29	applied	apply	VERB
cblr-2984	817	30	to	to	ADP
cblr-2984	817	31	mergers	merger	NOUN
cblr-2984	817	32	where	where	SCONJ
cblr-2984	817	33	the	the	DET
cblr-2984	817	34	target	target	NOUN
cblr-2984	817	35	could	could	AUX
cblr-2984	817	36	be	be	AUX
cblr-2984	817	37	described	describe	VERB
cblr-2984	817	38	as	as	ADP
cblr-2984	817	39	undergoing	undergo	VERB
cblr-2984	817	40	a	a	DET
cblr-2984	817	41	mere	mere	ADJ
cblr-2984	817	42	change	change	NOUN
cblr-2984	817	43	in	in	ADP
cblr-2984	817	44	corporate	corporate	ADJ
cblr-2984	817	45	form	form	NOUN
cblr-2984	817	46	.	.	PUNCT
cblr-2984	818	1	16	16	NUM
cblr-2984	818	2	the	the	DET
cblr-2984	818	3	proposal	proposal	NOUN
cblr-2984	818	4	does	do	AUX
cblr-2984	818	5	not	not	PART
cblr-2984	818	6	simply	simply	ADV
cblr-2984	818	7	look	look	VERB
cblr-2984	818	8	to	to	ADP
cblr-2984	818	9	decreases	decrease	NOUN
cblr-2984	818	10	in	in	ADP
cblr-2984	818	11	the	the	DET
cblr-2984	818	12	amount	amount	NOUN
cblr-2984	818	13	of	of	ADP
cblr-2984	818	14	stock	stock	NOUN
cblr-2984	818	15	that	that	PRON
cblr-2984	818	16	a	a	DET
cblr-2984	818	17	particular	particular	ADJ
cblr-2984	818	18	target	target	NOUN
cblr-2984	818	19	shareholder	shareholder	NOUN
cblr-2984	818	20	holds	hold	VERB
cblr-2984	818	21	after	after	ADP
cblr-2984	818	22	a	a	DET
cblr-2984	818	23	merger	merger	NOUN
cblr-2984	818	24	.	.	PUNCT
cblr-2984	819	1	rather	rather	ADV
cblr-2984	819	2	,	,	PUNCT
cblr-2984	819	3	the	the	DET
cblr-2984	819	4	proposal	proposal	NOUN
cblr-2984	819	5	considers	consider	VERB
cblr-2984	819	6	decreases	decrease	NOUN
cblr-2984	819	7	in	in	ADP
cblr-2984	819	8	the	the	DET
cblr-2984	819	9	target	target	NOUN
cblr-2984	819	10	shareholder	shareholder	NOUN
cblr-2984	819	11	's	's	PART
cblr-2984	819	12	percentage	percentage	NOUN
cblr-2984	819	13	interest	interest	NOUN
cblr-2984	819	14	in	in	ADP
cblr-2984	819	15	the	the	DET
cblr-2984	819	16	acquiror	acquiror	NOUN
cblr-2984	819	17	from	from	ADP
cblr-2984	819	18	the	the	DET
cblr-2984	819	19	target	target	NOUN
cblr-2984	819	20	shareholder	shareholder	NOUN
cblr-2984	819	21	's	's	PART
cblr-2984	819	22	percentage	percentage	NOUN
cblr-2984	819	23	interest	interest	NOUN
cblr-2984	819	24	in	in	ADP
cblr-2984	819	25	the	the	DET
cblr-2984	819	26	target	target	NOUN
cblr-2984	819	27	.	.	PUNCT
cblr-2984	819	28	"	"	PUNCT
cblr-2984	820	1	the	the	DET
cblr-2984	820	2	proposal	proposal	NOUN
cblr-2984	820	3	would	would	AUX
cblr-2984	820	4	also	also	ADV
cblr-2984	820	5	generally	generally	ADV
cblr-2984	820	6	retain	retain	VERB
cblr-2984	820	7	the	the	DET
cblr-2984	820	8	reorganization	reorganization	NOUN
cblr-2984	820	9	provisions	provision	NOUN
cblr-2984	820	10	'	'	PART
cblr-2984	820	11	treatment	treatment	NOUN
cblr-2984	820	12	of	of	ADP
cblr-2984	820	13	boot	boot	NOUN
cblr-2984	820	14	received	receive	VERB
cblr-2984	820	15	by	by	ADP
cblr-2984	820	16	target	target	NOUN
cblr-2984	820	17	shareholders	shareholder	NOUN
cblr-2984	820	18	under	under	ADP
cblr-2984	820	19	current	current	ADJ
cblr-2984	820	20	law	law	NOUN
cblr-2984	820	21	.	.	PUNCT
cblr-2984	821	1	see	see	VERB
cblr-2984	821	2	i.r.c	i.r.c	NOUN
cblr-2984	821	3	.	.	PUNCT
cblr-2984	822	1	§	§	PROPN
cblr-2984	822	2	356(a)(1	356(a)(1	NUM
cblr-2984	822	3	)	)	PUNCT
cblr-2984	822	4	(	(	PUNCT
cblr-2984	822	5	2005	2005	NUM
cblr-2984	822	6	)	)	PUNCT
cblr-2984	822	7	(	(	PUNCT
cblr-2984	822	8	"	"	PUNCT
cblr-2984	822	9	if	if	SCONJ
cblr-2984	822	10	(	(	PUNCT
cblr-2984	822	11	a	a	X
cblr-2984	822	12	)	)	PUNCT
cblr-2984	822	13	section	section	NOUN
cblr-2984	822	14	354	354	NUM
cblr-2984	822	15	or	or	CCONJ
cblr-2984	822	16	355	355	NUM
cblr-2984	822	17	would	would	AUX
cblr-2984	822	18	apply	apply	VERB
cblr-2984	822	19	to	to	ADP
cblr-2984	822	20	an	an	DET
cblr-2984	822	21	exchange	exchange	NOUN
cblr-2984	822	22	but	but	CCONJ
cblr-2984	822	23	for	for	ADP
cblr-2984	822	24	the	the	DET
cblr-2984	822	25	fact	fact	NOUN
cblr-2984	822	26	that	that	SCONJ
cblr-2984	822	27	(	(	PUNCT
cblr-2984	822	28	b	b	X
cblr-2984	822	29	)	)	PUNCT
cblr-2984	822	30	the	the	DET
cblr-2984	822	31	property	property	NOUN
cblr-2984	822	32	received	receive	VERB
cblr-2984	822	33	in	in	ADP
cblr-2984	822	34	the	the	DET
cblr-2984	822	35	exchange	exchange	NOUN
cblr-2984	822	36	consists	consist	VERB
cblr-2984	822	37	not	not	PART
cblr-2984	822	38	only	only	ADV
cblr-2984	822	39	of	of	ADP
cblr-2984	822	40	property	property	NOUN
cblr-2984	822	41	permitted	permit	VERB
cblr-2984	822	42	by	by	ADP
cblr-2984	822	43	section	section	NOUN
cblr-2984	822	44	354	354	NUM
cblr-2984	822	45	or	or	CCONJ
cblr-2984	822	46	355	355	NUM
cblr-2984	822	47	to	to	PART
cblr-2984	822	48	be	be	AUX
cblr-2984	822	49	received	receive	VERB
cblr-2984	822	50	without	without	ADP
cblr-2984	822	51	the	the	DET
cblr-2984	822	52	recognition	recognition	NOUN
cblr-2984	822	53	of	of	ADP
cblr-2984	822	54	gain	gain	NOUN
cblr-2984	822	55	but	but	CCONJ
cblr-2984	822	56	also	also	ADV
cblr-2984	822	57	of	of	ADP
cblr-2984	822	58	other	other	ADJ
cblr-2984	822	59	property	property	NOUN
cblr-2984	822	60	or	or	CCONJ
cblr-2984	822	61	money	money	NOUN
cblr-2984	822	62	,	,	PUNCT
cblr-2984	822	63	then	then	ADV
cblr-2984	822	64	the	the	DET
cblr-2984	822	65	gain	gain	NOUN
cblr-2984	822	66	,	,	PUNCT
cblr-2984	822	67	if	if	SCONJ
cblr-2984	822	68	any	any	PRON
cblr-2984	822	69	,	,	PUNCT
cblr-2984	822	70	to	to	ADP
cblr-2984	822	71	the	the	DET
cblr-2984	822	72	recipient	recipient	NOUN
cblr-2984	822	73	shall	shall	AUX
cblr-2984	822	74	be	be	AUX
cblr-2984	822	75	recognized	recognize	VERB
cblr-2984	822	76	,	,	PUNCT
cblr-2984	822	77	but	but	CCONJ
cblr-2984	822	78	in	in	ADP
cblr-2984	822	79	an	an	DET
cblr-2984	822	80	amount	amount	NOUN
cblr-2984	822	81	not	not	PART
cblr-2984	822	82	in	in	ADP
cblr-2984	822	83	excess	excess	NOUN
cblr-2984	822	84	of	of	ADP
cblr-2984	822	85	the	the	DET
cblr-2984	822	86	sum	sum	NOUN
cblr-2984	822	87	of	of	ADP
cblr-2984	822	88	such	such	ADJ
cblr-2984	822	89	money	money	NOUN
cblr-2984	822	90	and	and	CCONJ
cblr-2984	822	91	the	the	DET
cblr-2984	822	92	fair	fair	ADJ
cblr-2984	822	93	market	market	NOUN
cblr-2984	822	94	value	value	NOUN
cblr-2984	822	95	of	of	ADP
cblr-2984	822	96	such	such	ADJ
cblr-2984	822	97	other	other	ADJ
cblr-2984	822	98	property	property	NOUN
cblr-2984	822	99	.	.	PUNCT
cblr-2984	822	100	"	"	PUNCT
cblr-2984	822	101	)	)	PUNCT
cblr-2984	822	102	.	.	PUNCT
cblr-2984	823	1	165	165	NUM
cblr-2984	823	2	the	the	DET
cblr-2984	823	3	proposal	proposal	NOUN
cblr-2984	823	4	thus	thus	ADV
cblr-2984	823	5	adopts	adopt	VERB
cblr-2984	823	6	the	the	DET
cblr-2984	823	7	"	"	PUNCT
cblr-2984	823	8	substituted	substitute	VERB
cblr-2984	823	9	basis	basis	NOUN
cblr-2984	823	10	"	"	PUNCT
cblr-2984	823	11	rules	rule	NOUN
cblr-2984	823	12	that	that	PRON
cblr-2984	823	13	exist	exist	VERB
cblr-2984	823	14	under	under	ADP
cblr-2984	823	15	current	current	ADJ
cblr-2984	823	16	law	law	NOUN
cblr-2984	823	17	.	.	PUNCT
cblr-2984	824	1	see	see	VERB
cblr-2984	824	2	i.r.c	i.r.c	NOUN
cblr-2984	824	3	.	.	PUNCT
cblr-2984	825	1	§	§	PROPN
cblr-2984	825	2	358(a)(1	358(a)(1	NUM
cblr-2984	825	3	)	)	PUNCT
cblr-2984	825	4	(	(	PUNCT
cblr-2984	825	5	2005	2005	NUM
cblr-2984	825	6	)	)	PUNCT
cblr-2984	825	7	.	.	PUNCT
cblr-2984	826	1	no	no	INTJ
cblr-2984	826	2	.	.	NOUN
cblr-2984	826	3	1:1	1:1	NUM
cblr-2984	826	4	]	]	X
cblr-2984	826	5	a.	a.	NOUN
cblr-2984	826	6	identifying	identify	VERB
cblr-2984	826	7	mere	mere	ADJ
cblr-2984	826	8	changes	change	NOUN
cblr-2984	826	9	in	in	ADP
cblr-2984	826	10	form	form	NOUN
cblr-2984	826	11	the	the	DET
cblr-2984	826	12	proposal	proposal	NOUN
cblr-2984	826	13	grants	grant	VERB
cblr-2984	826	14	tax	tax	NOUN
cblr-2984	826	15	-	-	PUNCT
cblr-2984	826	16	favored	favor	VERB
cblr-2984	826	17	treatment	treatment	NOUN
cblr-2984	826	18	to	to	ADP
cblr-2984	826	19	mergers	merger	NOUN
cblr-2984	826	20	where	where	SCONJ
cblr-2984	826	21	the	the	DET
cblr-2984	826	22	historic	historic	ADJ
cblr-2984	826	23	business	business	NOUN
cblr-2984	826	24	of	of	ADP
cblr-2984	826	25	the	the	DET
cblr-2984	826	26	target	target	NOUN
cblr-2984	826	27	survives	survive	VERB
cblr-2984	826	28	the	the	DET
cblr-2984	826	29	merger	merger	NOUN
cblr-2984	826	30	,	,	PUNCT
cblr-2984	826	31	even	even	ADV
cblr-2984	826	32	though	though	SCONJ
cblr-2984	826	33	the	the	DET
cblr-2984	826	34	target	target	NOUN
cblr-2984	826	35	,	,	PUNCT
cblr-2984	826	36	as	as	ADP
cblr-2984	826	37	a	a	DET
cblr-2984	826	38	corporate	corporate	ADJ
cblr-2984	826	39	entity	entity	NOUN
cblr-2984	826	40	,	,	PUNCT
cblr-2984	826	41	does	do	VERB
cblr-2984	826	42	not	not	PART
cblr-2984	826	43	.	.	PUNCT
cblr-2984	827	1	unlike	unlike	ADP
cblr-2984	827	2	current	current	ADJ
cblr-2984	827	3	law	law	NOUN
cblr-2984	827	4	,	,	PUNCT
cblr-2984	827	5	the	the	DET
cblr-2984	827	6	proposal	proposal	NOUN
cblr-2984	827	7	disregards	disregard	VERB
cblr-2984	827	8	the	the	DET
cblr-2984	827	9	type	type	NOUN
cblr-2984	827	10	and	and	CCONJ
cblr-2984	827	11	composition	composition	NOUN
cblr-2984	827	12	of	of	ADP
cblr-2984	827	13	merger	merger	NOUN
cblr-2984	827	14	consideration	consideration	NOUN
cblr-2984	827	15	that	that	SCONJ
cblr-2984	827	16	an	an	DET
cblr-2984	827	17	acquiror	acquiror	NOUN
cblr-2984	827	18	delivers	deliver	VERB
cblr-2984	827	19	to	to	PART
cblr-2984	827	20	target	target	VERB
cblr-2984	827	21	shareholders.16	shareholders.16	PROPN
cblr-2984	827	22	a	a	DET
cblr-2984	827	23	merger	merger	NOUN
cblr-2984	827	24	receives	receive	VERB
cblr-2984	827	25	taxfavored	taxfavore	VERB
cblr-2984	827	26	treatment	treatment	NOUN
cblr-2984	827	27	under	under	ADP
cblr-2984	827	28	the	the	DET
cblr-2984	827	29	proposal	proposal	NOUN
cblr-2984	827	30	if	if	SCONJ
cblr-2984	827	31	substantially	substantially	ADV
cblr-2984	827	32	all	all	PRON
cblr-2984	827	33	of	of	ADP
cblr-2984	827	34	the	the	DET
cblr-2984	827	35	target	target	NOUN
cblr-2984	827	36	's	's	PART
cblr-2984	827	37	assets	asset	NOUN
cblr-2984	827	38	are	be	AUX
cblr-2984	827	39	transferred	transfer	VERB
cblr-2984	827	40	to	to	ADP
cblr-2984	827	41	the	the	DET
cblr-2984	827	42	acquiror	acquiror	NOUN
cblr-2984	827	43	in	in	ADP
cblr-2984	827	44	the	the	DET
cblr-2984	827	45	merger	merger	NOUN
cblr-2984	827	46	167	167	NUM
cblr-2984	827	47	,	,	PUNCT
cblr-2984	827	48	and	and	CCONJ
cblr-2984	827	49	the	the	DET
cblr-2984	827	50	acquiror	acquiror	NOUN
cblr-2984	827	51	continues	continue	VERB
cblr-2984	827	52	the	the	DET
cblr-2984	827	53	target	target	NOUN
cblr-2984	827	54	's	's	PART
cblr-2984	827	55	historic	historic	ADJ
cblr-2984	827	56	business	business	NOUN
cblr-2984	827	57	for	for	ADP
cblr-2984	827	58	at	at	ADV
cblr-2984	827	59	least	least	ADV
cblr-2984	827	60	two	two	NUM
cblr-2984	827	61	years	year	NOUN
cblr-2984	827	62	following	follow	VERB
cblr-2984	827	63	the	the	DET
cblr-2984	827	64	merger	merger	NOUN
cblr-2984	827	65	.	.	PUNCT
cblr-2984	827	66	"	"	PUNCT
cblr-2984	828	1	during	during	ADP
cblr-2984	828	2	this	this	DET
cblr-2984	828	3	two	two	NUM
cblr-2984	828	4	-	-	PUNCT
cblr-2984	828	5	year	year	NOUN
cblr-2984	828	6	period	period	NOUN
cblr-2984	828	7	,	,	PUNCT
cblr-2984	828	8	the	the	DET
cblr-2984	828	9	acquiror	acquiror	NOUN
cblr-2984	828	10	may	may	AUX
cblr-2984	828	11	fulfill	fulfill	VERB
cblr-2984	828	12	the	the	DET
cblr-2984	828	13	proposal	proposal	NOUN
cblr-2984	828	14	's	's	PART
cblr-2984	828	15	historic	historic	ADJ
cblr-2984	828	16	business	business	NOUN
cblr-2984	828	17	requirement	requirement	NOUN
cblr-2984	828	18	by	by	ADP
cblr-2984	828	19	operating	operate	VERB
cblr-2984	828	20	the	the	DET
cblr-2984	828	21	target	target	NOUN
cblr-2984	828	22	's	's	PART
cblr-2984	828	23	historic	historic	ADJ
cblr-2984	828	24	business	business	NOUN
cblr-2984	828	25	directly	directly	ADV
cblr-2984	828	26	or	or	CCONJ
cblr-2984	828	27	,	,	PUNCT
cblr-2984	828	28	alternatively	alternatively	ADV
cblr-2984	828	29	,	,	PUNCT
cblr-2984	828	30	by	by	ADP
cblr-2984	828	31	using	use	VERB
cblr-2984	828	32	substantially	substantially	ADV
cblr-2984	828	33	all	all	PRON
cblr-2984	828	34	of	of	ADP
cblr-2984	828	35	the	the	DET
cblr-2984	828	36	target	target	NOUN
cblr-2984	828	37	's	's	PART
cblr-2984	828	38	assets	asset	NOUN
cblr-2984	828	39	in	in	ADP
cblr-2984	828	40	a	a	DET
cblr-2984	828	41	business	business	NOUN
cblr-2984	828	42	of	of	ADP
cblr-2984	828	43	the	the	DET
cblr-2984	828	44	16	16	NUM
cblr-2984	828	45	the	the	DET
cblr-2984	828	46	continuity	continuity	NOUN
cblr-2984	828	47	of	of	ADP
cblr-2984	828	48	interest	interest	NOUN
cblr-2984	828	49	requirement	requirement	NOUN
cblr-2984	828	50	causes	cause	VERB
cblr-2984	828	51	a	a	DET
cblr-2984	828	52	merger	merger	NOUN
cblr-2984	828	53	to	to	PART
cblr-2984	828	54	be	be	AUX
cblr-2984	828	55	wholly	wholly	ADV
cblr-2984	828	56	taxable	taxable	ADJ
cblr-2984	828	57	if	if	SCONJ
cblr-2984	828	58	merger	merger	NOUN
cblr-2984	828	59	consideration	consideration	NOUN
cblr-2984	828	60	that	that	PRON
cblr-2984	828	61	consists	consist	VERB
cblr-2984	828	62	of	of	ADP
cblr-2984	828	63	less	less	ADJ
cblr-2984	828	64	than	than	SCONJ
cblr-2984	828	65	the	the	DET
cblr-2984	828	66	required	require	VERB
cblr-2984	828	67	aggregate	aggregate	NOUN
cblr-2984	828	68	amount	amount	NOUN
cblr-2984	828	69	of	of	ADP
cblr-2984	828	70	acquiror	acquiror	NOUN
cblr-2984	828	71	stock	stock	NOUN
cblr-2984	828	72	is	be	AUX
cblr-2984	828	73	paid	pay	VERB
cblr-2984	828	74	to	to	PART
cblr-2984	828	75	target	target	VERB
cblr-2984	828	76	shareholders	shareholder	NOUN
cblr-2984	828	77	.	.	PUNCT
cblr-2984	829	1	treas	treas	PROPN
cblr-2984	829	2	.	.	PUNCT
cblr-2984	830	1	reg	reg	PROPN
cblr-2984	830	2	.	.	PUNCT
cblr-2984	831	1	§	§	PROPN
cblr-2984	831	2	1.368	1.368	NUM
cblr-2984	831	3	-	-	SYM
cblr-2984	831	4	1(e	1(e	NUM
cblr-2984	831	5	)	)	PUNCT
cblr-2984	831	6	(	(	PUNCT
cblr-2984	831	7	as	as	SCONJ
cblr-2984	831	8	amended	amend	VERB
cblr-2984	831	9	in	in	ADP
cblr-2984	831	10	2005	2005	NUM
cblr-2984	831	11	)	)	PUNCT
cblr-2984	831	12	.	.	PUNCT
cblr-2984	832	1	167	167	NUM
cblr-2984	832	2	the	the	DET
cblr-2984	832	3	proposal	proposal	NOUN
cblr-2984	832	4	's	's	PART
cblr-2984	832	5	requirement	requirement	NOUN
cblr-2984	832	6	that	that	SCONJ
cblr-2984	832	7	a	a	DET
cblr-2984	832	8	target	target	NOUN
cblr-2984	832	9	transfer	transfer	NOUN
cblr-2984	832	10	"	"	PUNCT
cblr-2984	832	11	substantially	substantially	ADV
cblr-2984	832	12	all	all	PRON
cblr-2984	832	13	"	"	PUNCT
cblr-2984	832	14	of	of	ADP
cblr-2984	832	15	its	its	PRON
cblr-2984	832	16	assets	asset	NOUN
cblr-2984	832	17	to	to	ADP
cblr-2984	832	18	an	an	DET
cblr-2984	832	19	acquiror	acquiror	NOUN
cblr-2984	832	20	is	be	AUX
cblr-2984	832	21	intended	intend	VERB
cblr-2984	832	22	to	to	PART
cblr-2984	832	23	prevent	prevent	VERB
cblr-2984	832	24	taxpayers	taxpayer	NOUN
cblr-2984	832	25	from	from	ADP
cblr-2984	832	26	achieving	achieve	VERB
cblr-2984	832	27	tax	tax	NOUN
cblr-2984	832	28	-	-	PUNCT
cblr-2984	832	29	deferral	deferral	NOUN
cblr-2984	832	30	with	with	ADP
cblr-2984	832	31	respect	respect	NOUN
cblr-2984	832	32	to	to	ADP
cblr-2984	832	33	inherently	inherently	ADV
cblr-2984	832	34	divisive	divisive	ADJ
cblr-2984	832	35	transactions	transaction	NOUN
cblr-2984	832	36	.	.	PUNCT
cblr-2984	833	1	without	without	ADP
cblr-2984	833	2	such	such	DET
cblr-2984	833	3	a	a	DET
cblr-2984	833	4	requirement	requirement	NOUN
cblr-2984	833	5	,	,	PUNCT
cblr-2984	833	6	a	a	DET
cblr-2984	833	7	target	target	NOUN
cblr-2984	833	8	could	could	AUX
cblr-2984	833	9	dispose	dispose	VERB
cblr-2984	833	10	of	of	ADP
cblr-2984	833	11	a	a	DET
cblr-2984	833	12	large	large	ADJ
cblr-2984	833	13	amount	amount	NOUN
cblr-2984	833	14	of	of	ADP
cblr-2984	833	15	its	its	PRON
cblr-2984	833	16	assets	asset	NOUN
cblr-2984	833	17	to	to	ADP
cblr-2984	833	18	a	a	DET
cblr-2984	833	19	third	third	ADJ
cblr-2984	833	20	party	party	NOUN
cblr-2984	833	21	and	and	CCONJ
cblr-2984	833	22	then	then	ADV
cblr-2984	833	23	merge	merge	VERB
cblr-2984	833	24	into	into	ADP
cblr-2984	833	25	an	an	DET
cblr-2984	833	26	acquiror	acquiror	NOUN
cblr-2984	833	27	in	in	ADP
cblr-2984	833	28	a	a	DET
cblr-2984	833	29	"	"	PUNCT
cblr-2984	833	30	qualifying	qualifying	NOUN
cblr-2984	833	31	merger	merger	NOUN
cblr-2984	833	32	,	,	PUNCT
cblr-2984	833	33	"	"	PUNCT
cblr-2984	833	34	which	which	PRON
cblr-2984	833	35	would	would	AUX
cblr-2984	833	36	not	not	PART
cblr-2984	833	37	result	result	VERB
cblr-2984	833	38	in	in	ADP
cblr-2984	833	39	current	current	ADJ
cblr-2984	833	40	taxation	taxation	NOUN
cblr-2984	833	41	under	under	ADP
cblr-2984	833	42	the	the	DET
cblr-2984	833	43	proposal	proposal	NOUN
cblr-2984	833	44	.	.	PUNCT
cblr-2984	834	1	the	the	DET
cblr-2984	834	2	"	"	PUNCT
cblr-2984	834	3	substantially	substantially	ADV
cblr-2984	834	4	all	all	DET
cblr-2984	834	5	"	"	PUNCT
cblr-2984	834	6	requirement	requirement	NOUN
cblr-2984	834	7	prevents	prevent	VERB
cblr-2984	834	8	this	this	DET
cblr-2984	834	9	result	result	NOUN
cblr-2984	834	10	.	.	PUNCT
cblr-2984	835	1	16	16	NUM
cblr-2984	835	2	the	the	DET
cblr-2984	835	3	two	two	NUM
cblr-2984	835	4	-	-	PUNCT
cblr-2984	835	5	year	year	NOUN
cblr-2984	835	6	period	period	NOUN
cblr-2984	835	7	used	use	VERB
cblr-2984	835	8	in	in	ADP
cblr-2984	835	9	the	the	DET
cblr-2984	835	10	proposal	proposal	NOUN
cblr-2984	835	11	is	be	AUX
cblr-2984	835	12	intended	intend	VERB
cblr-2984	835	13	to	to	PART
cblr-2984	835	14	represent	represent	VERB
cblr-2984	835	15	a	a	DET
cblr-2984	835	16	substantial	substantial	ADJ
cblr-2984	835	17	amount	amount	NOUN
cblr-2984	835	18	of	of	ADP
cblr-2984	835	19	time	time	NOUN
cblr-2984	835	20	.	.	PUNCT
cblr-2984	836	1	the	the	DET
cblr-2984	836	2	choice	choice	NOUN
cblr-2984	836	3	of	of	ADP
cblr-2984	836	4	this	this	DET
cblr-2984	836	5	amount	amount	NOUN
cblr-2984	836	6	of	of	ADP
cblr-2984	836	7	time	time	NOUN
cblr-2984	836	8	is	be	AUX
cblr-2984	836	9	purely	purely	ADV
cblr-2984	836	10	arbitrary	arbitrary	ADJ
cblr-2984	836	11	.	.	PUNCT
cblr-2984	837	1	other	other	ADJ
cblr-2984	837	2	sections	section	NOUN
cblr-2984	837	3	of	of	ADP
cblr-2984	837	4	the	the	DET
cblr-2984	837	5	code	code	NOUN
cblr-2984	837	6	,	,	PUNCT
cblr-2984	837	7	however	however	ADV
cblr-2984	837	8	,	,	PUNCT
cblr-2984	837	9	also	also	ADV
cblr-2984	837	10	utilize	utilize	VERB
cblr-2984	837	11	a	a	DET
cblr-2984	837	12	two	two	NUM
cblr-2984	837	13	-	-	PUNCT
cblr-2984	837	14	year	year	NOUN
cblr-2984	837	15	period	period	NOUN
cblr-2984	837	16	to	to	PART
cblr-2984	837	17	monitor	monitor	VERB
cblr-2984	837	18	post	post	ADJ
cblr-2984	837	19	-	-	ADJ
cblr-2984	837	20	transaction	transaction	ADJ
cblr-2984	837	21	activity	activity	NOUN
cblr-2984	837	22	.	.	PUNCT
cblr-2984	838	1	see	see	VERB
cblr-2984	838	2	,	,	PUNCT
cblr-2984	838	3	e.g.	e.g.	ADV
cblr-2984	838	4	,	,	PUNCT
cblr-2984	838	5	i.r.c	i.r.c	NOUN
cblr-2984	838	6	.	.	PUNCT
cblr-2984	839	1	§	§	PROPN
cblr-2984	839	2	355(e	355(e	PROPN
cblr-2984	839	3	)	)	PUNCT
cblr-2984	839	4	(	(	PUNCT
cblr-2984	839	5	2005	2005	NUM
cblr-2984	839	6	)	)	PUNCT
cblr-2984	839	7	.	.	PUNCT
cblr-2984	840	1	it	it	PRON
cblr-2984	840	2	is	be	AUX
cblr-2984	840	3	possible	possible	ADJ
cblr-2984	840	4	that	that	SCONJ
cblr-2984	840	5	the	the	DET
cblr-2984	840	6	required	require	VERB
cblr-2984	840	7	time	time	NOUN
cblr-2984	840	8	frame	frame	NOUN
cblr-2984	840	9	could	could	AUX
cblr-2984	840	10	be	be	AUX
cblr-2984	840	11	longer	long	ADJ
cblr-2984	840	12	or	or	CCONJ
cblr-2984	840	13	shorter	short	ADJ
cblr-2984	840	14	than	than	ADP
cblr-2984	840	15	two	two	NUM
cblr-2984	840	16	years	year	NOUN
cblr-2984	840	17	,	,	PUNCT
cblr-2984	840	18	but	but	CCONJ
cblr-2984	840	19	,	,	PUNCT
cblr-2984	840	20	in	in	ADP
cblr-2984	840	21	the	the	DET
cblr-2984	840	22	world	world	NOUN
cblr-2984	840	23	of	of	ADP
cblr-2984	840	24	tax	tax	NOUN
cblr-2984	840	25	law	law	NOUN
cblr-2984	840	26	,	,	PUNCT
cblr-2984	840	27	two	two	NUM
cblr-2984	840	28	years	year	NOUN
cblr-2984	840	29	is	be	AUX
cblr-2984	840	30	almost	almost	ADV
cblr-2984	840	31	an	an	DET
cblr-2984	840	32	eternity	eternity	NOUN
cblr-2984	840	33	.	.	PUNCT
cblr-2984	841	1	under	under	ADP
cblr-2984	841	2	the	the	DET
cblr-2984	841	3	"	"	PUNCT
cblr-2984	841	4	step	step	NOUN
cblr-2984	841	5	-	-	PUNCT
cblr-2984	841	6	transaction	transaction	NOUN
cblr-2984	841	7	doctrine	doctrine	NOUN
cblr-2984	841	8	,	,	PUNCT
cblr-2984	841	9	"	"	PUNCT
cblr-2984	841	10	courts	court	NOUN
cblr-2984	841	11	,	,	PUNCT
cblr-2984	841	12	the	the	DET
cblr-2984	841	13	irs	irs	PROPN
cblr-2984	841	14	,	,	PUNCT
cblr-2984	841	15	and	and	CCONJ
cblr-2984	841	16	taxpayers	taxpayer	NOUN
cblr-2984	841	17	may	may	AUX
cblr-2984	841	18	integrate	integrate	VERB
cblr-2984	841	19	the	the	DET
cblr-2984	841	20	steps	step	NOUN
cblr-2984	841	21	of	of	ADP
cblr-2984	841	22	a	a	DET
cblr-2984	841	23	transaction	transaction	NOUN
cblr-2984	841	24	to	to	PART
cblr-2984	841	25	achieve	achieve	VERB
cblr-2984	841	26	a	a	DET
cblr-2984	841	27	tax	tax	NOUN
cblr-2984	841	28	result	result	NOUN
cblr-2984	841	29	that	that	PRON
cblr-2984	841	30	would	would	AUX
cblr-2984	841	31	not	not	PART
cblr-2984	841	32	be	be	AUX
cblr-2984	841	33	possible	possible	ADJ
cblr-2984	841	34	if	if	SCONJ
cblr-2984	841	35	each	each	DET
cblr-2984	841	36	step	step	NOUN
cblr-2984	841	37	was	be	AUX
cblr-2984	841	38	analyzed	analyze	VERB
cblr-2984	841	39	independently	independently	ADV
cblr-2984	841	40	.	.	PUNCT
cblr-2984	842	1	a	a	DET
cblr-2984	842	2	common	common	ADJ
cblr-2984	842	3	factor	factor	NOUN
cblr-2984	842	4	underlying	underlie	VERB
cblr-2984	842	5	many	many	ADJ
cblr-2984	842	6	cases	case	NOUN
cblr-2984	842	7	where	where	SCONJ
cblr-2984	842	8	the	the	DET
cblr-2984	842	9	step	step	NOUN
cblr-2984	842	10	-	-	PUNCT
cblr-2984	842	11	transaction	transaction	NOUN
cblr-2984	842	12	doctrine	doctrine	NOUN
cblr-2984	842	13	was	be	AUX
cblr-2984	842	14	invoked	invoke	VERB
cblr-2984	842	15	involved	involve	VERB
cblr-2984	842	16	transactions	transaction	NOUN
cblr-2984	842	17	where	where	SCONJ
cblr-2984	842	18	a	a	DET
cblr-2984	842	19	series	series	NOUN
cblr-2984	842	20	of	of	ADP
cblr-2984	842	21	steps	step	NOUN
cblr-2984	842	22	occurred	occur	VERB
cblr-2984	842	23	in	in	ADP
cblr-2984	842	24	close	close	ADJ
cblr-2984	842	25	proximity	proximity	NOUN
cblr-2984	842	26	to	to	ADP
cblr-2984	842	27	each	each	DET
cblr-2984	842	28	other	other	ADJ
cblr-2984	842	29	.	.	PUNCT
cblr-2984	843	1	see	see	VERB
cblr-2984	843	2	,	,	PUNCT
cblr-2984	843	3	e.g.	e.g.	ADV
cblr-2984	843	4	,	,	PUNCT
cblr-2984	843	5	murrin	murrin	NOUN
cblr-2984	843	6	v.	v.	ADP
cblr-2984	843	7	comm'r	comm'r	PROPN
cblr-2984	843	8	,	,	PUNCT
cblr-2984	843	9	24	24	NUM
cblr-2984	843	10	t.c	t.c	PROPN
cblr-2984	843	11	.	.	PROPN
cblr-2984	843	12	502	502	NUM
cblr-2984	843	13	,	,	PUNCT
cblr-2984	843	14	508	508	NUM
cblr-2984	843	15	(	(	PUNCT
cblr-2984	843	16	1955	1955	NUM
cblr-2984	843	17	)	)	PUNCT
cblr-2984	843	18	(	(	PUNCT
cblr-2984	843	19	"	"	PUNCT
cblr-2984	843	20	all	all	PRON
cblr-2984	843	21	of	of	ADP
cblr-2984	843	22	the	the	DET
cblr-2984	843	23	transactions	transaction	NOUN
cblr-2984	843	24	occurred	occur	VERB
cblr-2984	843	25	in	in	ADP
cblr-2984	843	26	one	one	NUM
cblr-2984	843	27	day	day	NOUN
cblr-2984	843	28	and	and	CCONJ
cblr-2984	843	29	the	the	DET
cblr-2984	843	30	first	first	ADJ
cblr-2984	843	31	would	would	AUX
cblr-2984	843	32	not	not	PART
cblr-2984	843	33	have	have	AUX
cblr-2984	843	34	happened	happen	VERB
cblr-2984	843	35	without	without	ADP
cblr-2984	843	36	a	a	DET
cblr-2984	843	37	view	view	NOUN
cblr-2984	843	38	to	to	ADP
cblr-2984	843	39	the	the	DET
cblr-2984	843	40	last	last	ADJ
cblr-2984	843	41	,	,	PUNCT
cblr-2984	843	42	for	for	SCONJ
cblr-2984	843	43	each	each	PRON
cblr-2984	843	44	of	of	ADP
cblr-2984	843	45	the	the	DET
cblr-2984	843	46	several	several	ADJ
cblr-2984	843	47	steps	step	NOUN
cblr-2984	843	48	was	be	AUX
cblr-2984	843	49	in	in	ADP
cblr-2984	843	50	pursuance	pursuance	NOUN
cblr-2984	843	51	of	of	ADP
cblr-2984	843	52	a	a	DET
cblr-2984	843	53	previously	previously	ADV
cblr-2984	843	54	agreed	agree	VERB
cblr-2984	843	55	upon	upon	SCONJ
cblr-2984	843	56	plan	plan	NOUN
cblr-2984	843	57	.	.	PUNCT
cblr-2984	843	58	"	"	PUNCT
cblr-2984	843	59	)	)	PUNCT
cblr-2984	843	60	.	.	PUNCT
cblr-2984	844	1	col	col	PROPN
cblr-2984	844	2	umia	umia	PROPN
cblr-2984	844	3	b	b	PROPN
cblr-2984	844	4	usiness	usiness	PROPN
cblr-2984	844	5	la	la	PROPN
cblr-2984	844	6	w	w	PROPN
cblr-2984	844	7	re	re	PROPN
cblr-2984	844	8	vie	vie	PROPN
cblr-2984	844	9	w	w	PROPN
cblr-2984	845	1	[	[	X
cblr-2984	845	2	vol	vol	NOUN
cblr-2984	845	3	.	.	PUNCT
cblr-2984	845	4	2006	2006	NUM
cblr-2984	845	5	confronting	confront	VERB
cblr-2984	845	6	continuity	continuity	NOUN
cblr-2984	845	7	acquiror	acquiror	NOUN
cblr-2984	845	8	that	that	PRON
cblr-2984	845	9	is	be	AUX
cblr-2984	845	10	of	of	ADP
cblr-2984	845	11	"	"	PUNCT
cblr-2984	845	12	like	like	INTJ
cblr-2984	845	13	kind	kind	NOUN
cblr-2984	845	14	"	"	PUNCT
cblr-2984	845	15	to	to	ADP
cblr-2984	845	16	the	the	DET
cblr-2984	845	17	target	target	NOUN
cblr-2984	845	18	's	's	PART
cblr-2984	845	19	historic	historic	ADJ
cblr-2984	845	20	business	business	NOUN
cblr-2984	845	21	.	.	PUNCT
cblr-2984	846	1	why	why	SCONJ
cblr-2984	846	2	does	do	AUX
cblr-2984	846	3	the	the	DET
cblr-2984	846	4	proposal	proposal	NOUN
cblr-2984	846	5	so	so	ADV
cblr-2984	846	6	heavily	heavily	ADV
cblr-2984	846	7	emphasize	emphasize	VERB
cblr-2984	846	8	continuation	continuation	NOUN
cblr-2984	846	9	of	of	ADP
cblr-2984	846	10	the	the	DET
cblr-2984	846	11	target	target	NOUN
cblr-2984	846	12	's	's	PART
cblr-2984	846	13	historic	historic	ADJ
cblr-2984	846	14	business	business	NOUN
cblr-2984	846	15	in	in	ADP
cblr-2984	846	16	administering	administer	VERB
cblr-2984	846	17	tax	tax	NOUN
cblr-2984	846	18	-	-	PUNCT
cblr-2984	846	19	favored	favor	VERB
cblr-2984	846	20	treatment	treatment	NOUN
cblr-2984	846	21	?	?	PUNCT
cblr-2984	847	1	the	the	DET
cblr-2984	847	2	reason	reason	NOUN
cblr-2984	847	3	is	be	AUX
cblr-2984	847	4	that	that	SCONJ
cblr-2984	847	5	the	the	DET
cblr-2984	847	6	identity	identity	NOUN
cblr-2984	847	7	of	of	ADP
cblr-2984	847	8	the	the	DET
cblr-2984	847	9	target	target	NOUN
cblr-2984	847	10	is	be	AUX
cblr-2984	847	11	inextricably	inextricably	ADV
cblr-2984	847	12	linked	link	VERB
cblr-2984	847	13	to	to	ADP
cblr-2984	847	14	the	the	DET
cblr-2984	847	15	business	business	NOUN
cblr-2984	847	16	that	that	PRON
cblr-2984	847	17	it	it	PRON
cblr-2984	847	18	conducts	conduct	VERB
cblr-2984	847	19	.	.	PUNCT
cblr-2984	847	20	"	"	PUNCT
cblr-2984	848	1	9	9	NUM
cblr-2984	848	2	for	for	ADP
cblr-2984	848	3	example	example	NOUN
cblr-2984	848	4	,	,	PUNCT
cblr-2984	848	5	consider	consider	VERB
cblr-2984	848	6	mcdonald	mcdonald	NOUN
cblr-2984	848	7	's	's	PART
cblr-2984	848	8	corporation	corporation	NOUN
cblr-2984	848	9	.	.	PUNCT
cblr-2984	849	1	this	this	DET
cblr-2984	849	2	corporate	corporate	ADJ
cblr-2984	849	3	entity	entity	NOUN
cblr-2984	849	4	is	be	AUX
cblr-2984	849	5	known	know	VERB
cblr-2984	849	6	around	around	ADP
cblr-2984	849	7	the	the	DET
cblr-2984	849	8	globe	globe	NOUN
cblr-2984	849	9	as	as	ADP
cblr-2984	849	10	an	an	DET
cblr-2984	849	11	operator	operator	NOUN
cblr-2984	849	12	of	of	ADP
cblr-2984	849	13	"	"	PUNCT
cblr-2984	849	14	fast	fast	ADJ
cblr-2984	849	15	-	-	PUNCT
cblr-2984	849	16	food	food	NOUN
cblr-2984	849	17	"	"	PUNCT
cblr-2984	849	18	restaurants	restaurant	NOUN
cblr-2984	849	19	,	,	PUNCT
cblr-2984	849	20	and	and	CCONJ
cblr-2984	849	21	it	it	PRON
cblr-2984	849	22	prominently	prominently	ADV
cblr-2984	849	23	displays	display	VERB
cblr-2984	849	24	the	the	DET
cblr-2984	849	25	"	"	PUNCT
cblr-2984	849	26	golden	golden	ADJ
cblr-2984	849	27	arches	arch	NOUN
cblr-2984	849	28	"	"	PUNCT
cblr-2984	849	29	that	that	PRON
cblr-2984	849	30	are	be	AUX
cblr-2984	849	31	synonymous	synonymous	ADJ
cblr-2984	849	32	with	with	ADP
cblr-2984	849	33	its	its	PRON
cblr-2984	849	34	business	business	NOUN
cblr-2984	849	35	as	as	ADP
cblr-2984	849	36	its	its	PRON
cblr-2984	849	37	corporate	corporate	ADJ
cblr-2984	849	38	logo	logo	NOUN
cblr-2984	849	39	.	.	PUNCT
cblr-2984	850	1	170	170	NUM
cblr-2984	850	2	consumers	consumer	NOUN
cblr-2984	850	3	associate	associate	VERB
cblr-2984	850	4	mcdonald	mcdonald	PROPN
cblr-2984	850	5	's	's	PART
cblr-2984	850	6	corporation	corporation	NOUN
cblr-2984	850	7	with	with	ADP
cblr-2984	850	8	"	"	PUNCT
cblr-2984	850	9	happy	happy	ADJ
cblr-2984	850	10	meals	meal	NOUN
cblr-2984	850	11	"	"	PUNCT
cblr-2984	850	12	and	and	CCONJ
cblr-2984	850	13	other	other	ADJ
cblr-2984	850	14	products	product	NOUN
cblr-2984	850	15	of	of	ADP
cblr-2984	850	16	its	its	PRON
cblr-2984	850	17	fast	fast	ADJ
cblr-2984	850	18	-	-	PUNCT
cblr-2984	850	19	food	food	NOUN
cblr-2984	850	20	business.71	business.71	NOUN
cblr-2984	850	21	the	the	DET
cblr-2984	850	22	investing	invest	VERB
cblr-2984	850	23	public	public	ADJ
cblr-2984	850	24	purchases	purchase	NOUN
cblr-2984	850	25	mcdonald	mcdonald	PROPN
cblr-2984	850	26	's	's	PART
cblr-2984	850	27	corporation	corporation	NOUN
cblr-2984	850	28	stock	stock	NOUN
cblr-2984	850	29	based	base	VERB
cblr-2984	850	30	on	on	ADP
cblr-2984	850	31	the	the	DET
cblr-2984	850	32	earnings	earning	NOUN
cblr-2984	850	33	forecast	forecast	NOUN
cblr-2984	850	34	of	of	ADP
cblr-2984	850	35	its	its	PRON
cblr-2984	850	36	fast	fast	ADJ
cblr-2984	850	37	-	-	PUNCT
cblr-2984	850	38	food	food	NOUN
cblr-2984	850	39	business	business	NOUN
cblr-2984	850	40	(	(	PUNCT
cblr-2984	850	41	and	and	CCONJ
cblr-2984	850	42	the	the	DET
cblr-2984	850	43	restaurant	restaurant	NOUN
cblr-2984	850	44	industry	industry	NOUN
cblr-2984	850	45	at	at	ADP
cblr-2984	850	46	large	large	ADJ
cblr-2984	850	47	)	)	PUNCT
cblr-2984	850	48	.	.	PUNCT
cblr-2984	851	1	7	7	NUM
cblr-2984	851	2	'	'	PUNCT
cblr-2984	851	3	moreover	moreover	ADV
cblr-2984	851	4	,	,	PUNCT
cblr-2984	851	5	lenders	lender	NOUN
cblr-2984	851	6	decide	decide	VERB
cblr-2984	851	7	to	to	PART
cblr-2984	851	8	make	make	VERB
cblr-2984	851	9	loans	loan	NOUN
cblr-2984	851	10	to	to	ADP
cblr-2984	851	11	mcdonald	mcdonald	PROPN
cblr-2984	851	12	's	's	PART
cblr-2984	851	13	corporation	corporation	NOUN
cblr-2984	851	14	only	only	ADV
cblr-2984	851	15	after	after	ADP
cblr-2984	851	16	reviewing	review	VERB
cblr-2984	851	17	the	the	DET
cblr-2984	851	18	performance	performance	NOUN
cblr-2984	851	19	of	of	ADP
cblr-2984	851	20	mcdonald	mcdonald	PROPN
cblr-2984	851	21	's	's	PART
cblr-2984	851	22	corporation	corporation	NOUN
cblr-2984	851	23	's	's	PART
cblr-2984	851	24	business	business	NOUN
cblr-2984	851	25	activity.173	activity.173	NOUN
cblr-2984	851	26	when	when	SCONJ
cblr-2984	851	27	deciding	decide	VERB
cblr-2984	851	28	whether	whether	SCONJ
cblr-2984	851	29	to	to	PART
cblr-2984	851	30	interact	interact	VERB
cblr-2984	851	31	with	with	ADP
cblr-2984	851	32	mcdonald	mcdonald	PROPN
cblr-2984	851	33	's	's	PART
cblr-2984	851	34	corporation	corporation	NOUN
cblr-2984	851	35	,	,	PUNCT
cblr-2984	851	36	these	these	DET
cblr-2984	851	37	consumers	consumer	NOUN
cblr-2984	851	38	,	,	PUNCT
cblr-2984	851	39	investors	investor	NOUN
cblr-2984	851	40	,	,	PUNCT
cblr-2984	851	41	and	and	CCONJ
cblr-2984	851	42	lenders	lender	NOUN
cblr-2984	851	43	all	all	PRON
cblr-2984	851	44	consider	consider	VERB
cblr-2984	851	45	the	the	DET
cblr-2984	851	46	business	business	NOUN
cblr-2984	851	47	of	of	ADP
cblr-2984	851	48	mcdonald	mcdonald	PROPN
cblr-2984	851	49	's	's	PART
cblr-2984	851	50	corporation	corporation	NOUN
cblr-2984	851	51	before	before	ADP
cblr-2984	851	52	169	169	NUM
cblr-2984	851	53	the	the	DET
cblr-2984	851	54	question	question	NOUN
cblr-2984	851	55	of	of	ADP
cblr-2984	851	56	whether	whether	SCONJ
cblr-2984	851	57	a	a	DET
cblr-2984	851	58	corporation	corporation	NOUN
cblr-2984	851	59	should	should	AUX
cblr-2984	851	60	be	be	AUX
cblr-2984	851	61	treated	treat	VERB
cblr-2984	851	62	as	as	ADP
cblr-2984	851	63	a	a	DET
cblr-2984	851	64	separate	separate	ADJ
cblr-2984	851	65	person	person	NOUN
cblr-2984	851	66	with	with	ADP
cblr-2984	851	67	a	a	DET
cblr-2984	851	68	separate	separate	ADJ
cblr-2984	851	69	personality	personality	NOUN
cblr-2984	851	70	is	be	AUX
cblr-2984	851	71	age	age	NOUN
cblr-2984	851	72	-	-	PUNCT
cblr-2984	851	73	old	old	ADJ
cblr-2984	851	74	.	.	PUNCT
cblr-2984	852	1	see	see	VERB
cblr-2984	852	2	,	,	PUNCT
cblr-2984	852	3	e.g.	e.g.	ADV
cblr-2984	852	4	,	,	PUNCT
cblr-2984	852	5	arthur	arthur	PROPN
cblr-2984	852	6	w.	w.	PROPN
cblr-2984	852	7	machen	machen	PROPN
cblr-2984	852	8	,	,	PUNCT
cblr-2984	852	9	jr	jr	PROPN
cblr-2984	852	10	.	.	PROPN
cblr-2984	852	11	,	,	PUNCT
cblr-2984	852	12	corporate	corporate	ADJ
cblr-2984	852	13	personality	personality	NOUN
cblr-2984	852	14	,	,	PUNCT
cblr-2984	852	15	24	24	NUM
cblr-2984	852	16	harv	harv	NOUN
cblr-2984	852	17	.	.	PUNCT
cblr-2984	853	1	l.	l.	PROPN
cblr-2984	853	2	rev	rev	AUX
cblr-2984	853	3	.	.	PROPN
cblr-2984	853	4	253	253	NUM
cblr-2984	853	5	(	(	PUNCT
cblr-2984	853	6	1911	1911	NUM
cblr-2984	853	7	)	)	PUNCT
cblr-2984	853	8	(	(	PUNCT
cblr-2984	853	9	describing	describe	VERB
cblr-2984	853	10	the	the	DET
cblr-2984	853	11	corporate	corporate	ADJ
cblr-2984	853	12	entity	entity	NOUN
cblr-2984	853	13	as	as	ADP
cblr-2984	853	14	a	a	DET
cblr-2984	853	15	being	be	AUX
cblr-2984	853	16	separate	separate	ADJ
cblr-2984	853	17	from	from	ADP
cblr-2984	853	18	its	its	PRON
cblr-2984	853	19	owners	owner	NOUN
cblr-2984	853	20	as	as	ADP
cblr-2984	853	21	a	a	DET
cblr-2984	853	22	result	result	NOUN
cblr-2984	853	23	of	of	ADP
cblr-2984	853	24	its	its	PRON
cblr-2984	853	25	unique	unique	ADJ
cblr-2984	853	26	characteristics	characteristic	NOUN
cblr-2984	853	27	)	)	PUNCT
cblr-2984	853	28	;	;	PUNCT
cblr-2984	853	29	gregory	gregory	PROPN
cblr-2984	853	30	a.	a.	PROPN
cblr-2984	853	31	mark	mark	PROPN
cblr-2984	853	32	,	,	PUNCT
cblr-2984	853	33	the	the	DET
cblr-2984	853	34	personification	personification	NOUN
cblr-2984	853	35	of	of	ADP
cblr-2984	853	36	the	the	DET
cblr-2984	853	37	business	business	NOUN
cblr-2984	853	38	corporation	corporation	NOUN
cblr-2984	853	39	in	in	ADP
cblr-2984	853	40	american	american	ADJ
cblr-2984	853	41	law	law	NOUN
cblr-2984	853	42	,	,	PUNCT
cblr-2984	853	43	54	54	NUM
cblr-2984	853	44	u.	u.	NOUN
cblr-2984	853	45	chi	chi	PROPN
cblr-2984	853	46	.	.	PUNCT
cblr-2984	854	1	l.	l.	PROPN
cblr-2984	854	2	rev	rev	PROPN
cblr-2984	854	3	.	.	PROPN
cblr-2984	854	4	1441	1441	NUM
cblr-2984	854	5	(	(	PUNCT
cblr-2984	854	6	1987	1987	NUM
cblr-2984	854	7	)	)	PUNCT
cblr-2984	854	8	.	.	PUNCT
cblr-2984	855	1	one	one	NUM
cblr-2984	855	2	of	of	ADP
cblr-2984	855	3	the	the	DET
cblr-2984	855	4	fundamental	fundamental	ADJ
cblr-2984	855	5	distinguishing	distinguish	VERB
cblr-2984	855	6	characteristics	characteristic	NOUN
cblr-2984	855	7	of	of	ADP
cblr-2984	855	8	a	a	DET
cblr-2984	855	9	corporation	corporation	NOUN
cblr-2984	855	10	's	's	PART
cblr-2984	855	11	identity	identity	NOUN
cblr-2984	855	12	is	be	AUX
cblr-2984	855	13	its	its	PRON
cblr-2984	855	14	primary	primary	ADJ
cblr-2984	855	15	business	business	NOUN
cblr-2984	855	16	activity	activity	NOUN
cblr-2984	855	17	.	.	PUNCT
cblr-2984	856	1	170	170	NUM
cblr-2984	856	2	not	not	PART
cblr-2984	856	3	surprisingly	surprisingly	ADV
cblr-2984	856	4	,	,	PUNCT
cblr-2984	856	5	the	the	DET
cblr-2984	856	6	logo	logo	NOUN
cblr-2984	856	7	does	do	AUX
cblr-2984	856	8	not	not	PART
cblr-2984	856	9	contain	contain	VERB
cblr-2984	856	10	a	a	DET
cblr-2984	856	11	single	single	ADJ
cblr-2984	856	12	image	image	NOUN
cblr-2984	856	13	of	of	ADP
cblr-2984	856	14	the	the	DET
cblr-2984	856	15	corporation	corporation	NOUN
cblr-2984	856	16	's	's	PART
cblr-2984	856	17	largest	large	ADJ
cblr-2984	856	18	shareholder	shareholder	NOUN
cblr-2984	856	19	.	.	PUNCT
cblr-2984	857	1	see	see	VERB
cblr-2984	857	2	mcdonald	mcdonald	PROPN
cblr-2984	857	3	's	's	PART
cblr-2984	857	4	,	,	PUNCT
cblr-2984	857	5	http://www	http://www	PROPN
cblr-2984	857	6	.	.	PUNCT
cblr-2984	857	7	mcdonalds.com	mcdonalds.com	X
cblr-2984	857	8	(	(	PUNCT
cblr-2984	857	9	last	last	ADV
cblr-2984	857	10	visited	visit	VERB
cblr-2984	857	11	dec	dec	PROPN
cblr-2984	857	12	.	.	PROPN
cblr-2984	857	13	4	4	NUM
cblr-2984	857	14	,	,	PUNCT
cblr-2984	857	15	2005	2005	NUM
cblr-2984	857	16	)	)	PUNCT
cblr-2984	857	17	.	.	PUNCT
cblr-2984	858	1	dodge	dodge	PROPN
cblr-2984	858	2	&	&	CCONJ
cblr-2984	858	3	cox	cox	PROPN
cblr-2984	858	4	,	,	PUNCT
cblr-2984	858	5	inc	inc	PROPN
cblr-2984	858	6	.	.	PROPN
cblr-2984	858	7	,	,	PUNCT
cblr-2984	858	8	mcdonald	mcdonald	PROPN
cblr-2984	858	9	's	's	PART
cblr-2984	858	10	corporation	corporation	NOUN
cblr-2984	858	11	's	's	PART
cblr-2984	858	12	largest	large	ADJ
cblr-2984	858	13	shareholder	shareholder	NOUN
cblr-2984	858	14	as	as	ADP
cblr-2984	858	15	of	of	ADP
cblr-2984	858	16	december	december	PROPN
cblr-2984	858	17	21	21	NUM
cblr-2984	858	18	,	,	PUNCT
cblr-2984	858	19	2005	2005	NUM
cblr-2984	858	20	(	(	PUNCT
cblr-2984	858	21	holding	hold	VERB
cblr-2984	858	22	5.54	5.54	NUM
cblr-2984	858	23	percent	percent	NOUN
cblr-2984	858	24	according	accord	VERB
cblr-2984	858	25	to	to	ADP
cblr-2984	858	26	a	a	DET
cblr-2984	858	27	thomson	thomson	NOUN
cblr-2984	858	28	financial	financial	ADJ
cblr-2984	858	29	security	security	NOUN
cblr-2984	858	30	report	report	NOUN
cblr-2984	858	31	)	)	PUNCT
cblr-2984	858	32	,	,	PUNCT
cblr-2984	858	33	does	do	AUX
cblr-2984	858	34	not	not	PART
cblr-2984	858	35	appear	appear	VERB
cblr-2984	858	36	in	in	ADP
cblr-2984	858	37	any	any	DET
cblr-2984	858	38	readily	readily	ADV
cblr-2984	858	39	accessible	accessible	ADJ
cblr-2984	858	40	mcdonald	mcdonald	NOUN
cblr-2984	858	41	's	's	PART
cblr-2984	858	42	corporation	corporation	NOUN
cblr-2984	858	43	promotional	promotional	ADJ
cblr-2984	858	44	material	material	NOUN
cblr-2984	858	45	.	.	PUNCT
cblr-2984	859	1	171	171	NUM
cblr-2984	859	2	see	see	VERB
cblr-2984	859	3	mcdonald	mcdonald	PROPN
cblr-2984	859	4	's	's	PART
cblr-2984	859	5	corporation	corporation	NOUN
cblr-2984	859	6	,	,	PUNCT
cblr-2984	859	7	annual	annual	ADJ
cblr-2984	859	8	report	report	NOUN
cblr-2984	859	9	(	(	PUNCT
cblr-2984	859	10	form	form	NOUN
cblr-2984	859	11	10	10	NUM
cblr-2984	859	12	-	-	PUNCT
cblr-2984	859	13	k	k	NOUN
cblr-2984	859	14	)	)	PUNCT
cblr-2984	859	15	(	(	PUNCT
cblr-2984	859	16	mar	mar	PROPN
cblr-2984	859	17	.	.	PROPN
cblr-2984	859	18	4	4	NUM
cblr-2984	859	19	,	,	PUNCT
cblr-2984	859	20	2005	2005	NUM
cblr-2984	859	21	)	)	PUNCT
cblr-2984	859	22	.	.	PUNCT
cblr-2984	860	1	17	17	NUM
cblr-2984	860	2	see	see	VERB
cblr-2984	860	3	i	i	PRON
cblr-2984	860	4	d.	d.	PROPN
cblr-2984	860	5	173	173	NUM
cblr-2984	860	6	see	see	VERB
cblr-2984	860	7	i	i	PRON
cblr-2984	860	8	d.	d.	PROPN
cblr-2984	860	9	no	no	INTJ
cblr-2984	860	10	.	.	PUNCT
cblr-2984	861	1	1:1	1:1	NUM
cblr-2984	861	2	]	]	PUNCT
cblr-2984	861	3	considering	consider	VERB
cblr-2984	861	4	its	its	PRON
cblr-2984	861	5	shareholders	shareholder	NOUN
cblr-2984	861	6	.	.	PUNCT
cblr-2984	862	1	the	the	DET
cblr-2984	862	2	unique	unique	ADJ
cblr-2984	862	3	business	business	NOUN
cblr-2984	862	4	activity	activity	NOUN
cblr-2984	862	5	of	of	ADP
cblr-2984	862	6	a	a	DET
cblr-2984	862	7	corporation	corporation	NOUN
cblr-2984	862	8	is	be	AUX
cblr-2984	862	9	its	its	PRON
cblr-2984	862	10	central	central	ADJ
cblr-2984	862	11	defining	define	VERB
cblr-2984	862	12	characteristic	characteristic	NOUN
cblr-2984	862	13	.	.	PUNCT
cblr-2984	863	1	after	after	ADP
cblr-2984	863	2	a	a	DET
cblr-2984	863	3	merger	merger	NOUN
cblr-2984	863	4	of	of	ADP
cblr-2984	863	5	a	a	DET
cblr-2984	863	6	target	target	NOUN
cblr-2984	863	7	into	into	ADP
cblr-2984	863	8	an	an	DET
cblr-2984	863	9	acquiror	acquiror	NOUN
cblr-2984	863	10	,	,	PUNCT
cblr-2984	863	11	the	the	DET
cblr-2984	863	12	target	target	NOUN
cblr-2984	863	13	can	can	AUX
cblr-2984	863	14	be	be	AUX
cblr-2984	863	15	described	describe	VERB
cblr-2984	863	16	as	as	ADP
cblr-2984	863	17	continuing	continue	VERB
cblr-2984	863	18	to	to	PART
cblr-2984	863	19	exist	exist	VERB
cblr-2984	863	20	,	,	PUNCT
cblr-2984	863	21	in	in	ADP
cblr-2984	863	22	substance	substance	NOUN
cblr-2984	863	23	,	,	PUNCT
cblr-2984	863	24	if	if	SCONJ
cblr-2984	863	25	the	the	DET
cblr-2984	863	26	acquiror	acquiror	NOUN
cblr-2984	863	27	continues	continue	VERB
cblr-2984	863	28	the	the	DET
cblr-2984	863	29	target	target	NOUN
cblr-2984	863	30	's	's	PART
cblr-2984	863	31	historic	historic	ADJ
cblr-2984	863	32	business	business	NOUN
cblr-2984	863	33	in	in	ADP
cblr-2984	863	34	a	a	DET
cblr-2984	863	35	real	real	ADJ
cblr-2984	863	36	and	and	CCONJ
cblr-2984	863	37	meaningful	meaningful	ADJ
cblr-2984	863	38	way	way	NOUN
cblr-2984	863	39	.	.	PUNCT
cblr-2984	864	1	the	the	DET
cblr-2984	864	2	proposal	proposal	NOUN
cblr-2984	864	3	rejects	reject	VERB
cblr-2984	864	4	the	the	DET
cblr-2984	864	5	excessive	excessive	ADJ
cblr-2984	864	6	focus	focus	NOUN
cblr-2984	864	7	of	of	ADP
cblr-2984	864	8	current	current	ADJ
cblr-2984	864	9	law	law	NOUN
cblr-2984	864	10	on	on	ADP
cblr-2984	864	11	continued	continue	VERB
cblr-2984	864	12	ownership	ownership	NOUN
cblr-2984	864	13	by	by	ADP
cblr-2984	864	14	a	a	DET
cblr-2984	864	15	target	target	NOUN
cblr-2984	864	16	's	's	PART
cblr-2984	864	17	shareholders	shareholder	NOUN
cblr-2984	864	18	after	after	ADP
cblr-2984	864	19	a	a	DET
cblr-2984	864	20	merger	merger	NOUN
cblr-2984	864	21	for	for	ADP
cblr-2984	864	22	purposes	purpose	NOUN
cblr-2984	864	23	of	of	ADP
cblr-2984	864	24	determining	determine	VERB
cblr-2984	864	25	whether	whether	SCONJ
cblr-2984	864	26	the	the	DET
cblr-2984	864	27	target	target	NOUN
cblr-2984	864	28	has	have	AUX
cblr-2984	864	29	changed	change	VERB
cblr-2984	864	30	.	.	PUNCT
cblr-2984	865	1	for	for	ADP
cblr-2984	865	2	the	the	DET
cblr-2984	865	3	many	many	ADJ
cblr-2984	865	4	reasons	reason	NOUN
cblr-2984	865	5	discussed	discuss	VERB
cblr-2984	865	6	in	in	ADP
cblr-2984	865	7	part	part	NOUN
cblr-2984	865	8	iv	iv	ADP
cblr-2984	865	9	,	,	PUNCT
cblr-2984	865	10	in	in	ADP
cblr-2984	865	11	practice	practice	NOUN
cblr-2984	865	12	,	,	PUNCT
cblr-2984	865	13	continued	continue	VERB
cblr-2984	865	14	ownership	ownership	NOUN
cblr-2984	865	15	often	often	ADV
cblr-2984	865	16	does	do	AUX
cblr-2984	865	17	not	not	PART
cblr-2984	865	18	exist	exist	VERB
cblr-2984	865	19	or	or	CCONJ
cblr-2984	865	20	is	be	AUX
cblr-2984	865	21	illusory	illusory	ADJ
cblr-2984	865	22	at	at	ADP
cblr-2984	865	23	best	well	ADV
cblr-2984	865	24	.	.	PUNCT
cblr-2984	866	1	the	the	DET
cblr-2984	866	2	proposal	proposal	NOUN
cblr-2984	866	3	refocuses	refocus	VERB
cblr-2984	866	4	the	the	DET
cblr-2984	866	5	rules	rule	NOUN
cblr-2984	866	6	squarely	squarely	ADV
cblr-2984	866	7	on	on	ADP
cblr-2984	866	8	the	the	DET
cblr-2984	866	9	question	question	NOUN
cblr-2984	866	10	of	of	ADP
cblr-2984	866	11	whether	whether	SCONJ
cblr-2984	866	12	a	a	DET
cblr-2984	866	13	target	target	NOUN
cblr-2984	866	14	's	's	PART
cblr-2984	866	15	historic	historic	ADJ
cblr-2984	866	16	business	business	NOUN
cblr-2984	866	17	,	,	PUNCT
cblr-2984	866	18	not	not	PART
cblr-2984	866	19	its	its	PRON
cblr-2984	866	20	historic	historic	ADJ
cblr-2984	866	21	shareholder	shareholder	NOUN
cblr-2984	866	22	base	base	NOUN
cblr-2984	866	23	,	,	PUNCT
cblr-2984	866	24	continues	continue	VERB
cblr-2984	866	25	.	.	PUNCT
cblr-2984	867	1	while	while	SCONJ
cblr-2984	867	2	current	current	ADJ
cblr-2984	867	3	law	law	NOUN
cblr-2984	867	4	contains	contain	VERB
cblr-2984	867	5	rules	rule	NOUN
cblr-2984	867	6	regarding	regard	VERB
cblr-2984	867	7	an	an	DET
cblr-2984	867	8	acquiror	acquiror	NOUN
cblr-2984	867	9	's	's	PART
cblr-2984	867	10	continuation	continuation	NOUN
cblr-2984	867	11	of	of	ADP
cblr-2984	867	12	the	the	DET
cblr-2984	867	13	historic	historic	ADJ
cblr-2984	867	14	business	business	NOUN
cblr-2984	867	15	of	of	ADP
cblr-2984	867	16	the	the	DET
cblr-2984	867	17	target	target	NOUN
cblr-2984	867	18	in	in	ADP
cblr-2984	867	19	a	a	DET
cblr-2984	867	20	reorganization	reorganization	NOUN
cblr-2984	867	21	,	,	PUNCT
cblr-2984	867	22	7	7	NUM
cblr-2984	867	23	4	4	NUM
cblr-2984	867	24	those	those	DET
cblr-2984	867	25	rules	rule	NOUN
cblr-2984	867	26	are	be	AUX
cblr-2984	867	27	extremely	extremely	ADV
cblr-2984	867	28	flexible	flexible	ADJ
cblr-2984	867	29	and	and	CCONJ
cblr-2984	867	30	easy	easy	ADJ
cblr-2984	867	31	to	to	PART
cblr-2984	867	32	satisfy	satisfy	VERB
cblr-2984	867	33	.	.	PUNCT
cblr-2984	868	1	'75	'75	NUM
cblr-2984	868	2	the	the	DET
cblr-2984	868	3	two	two	NUM
cblr-2984	868	4	-	-	PUNCT
cblr-2984	868	5	year	year	NOUN
cblr-2984	868	6	requirement	requirement	NOUN
cblr-2984	868	7	of	of	ADP
cblr-2984	868	8	the	the	DET
cblr-2984	868	9	proposal	proposal	NOUN
cblr-2984	868	10	is	be	AUX
cblr-2984	868	11	an	an	DET
cblr-2984	868	12	effective	effective	ADJ
cblr-2984	868	13	means	mean	NOUN
cblr-2984	868	14	for	for	ADP
cblr-2984	868	15	distinguishing	distinguish	VERB
cblr-2984	868	16	between	between	ADP
cblr-2984	868	17	mergers	merger	NOUN
cblr-2984	868	18	that	that	PRON
cblr-2984	868	19	are	be	AUX
cblr-2984	868	20	mere	mere	ADJ
cblr-2984	868	21	changes	change	NOUN
cblr-2984	868	22	in	in	ADP
cblr-2984	868	23	form	form	NOUN
cblr-2984	868	24	and	and	CCONJ
cblr-2984	868	25	those	those	PRON
cblr-2984	868	26	that	that	PRON
cblr-2984	868	27	are	be	AUX
cblr-2984	868	28	ordinary	ordinary	ADJ
cblr-2984	868	29	sales	sale	NOUN
cblr-2984	868	30	.	.	PUNCT
cblr-2984	869	1	in	in	ADP
cblr-2984	869	2	an	an	DET
cblr-2984	869	3	ordinary	ordinary	ADJ
cblr-2984	869	4	sale	sale	NOUN
cblr-2984	869	5	,	,	PUNCT
cblr-2984	869	6	a	a	DET
cblr-2984	869	7	financial	financial	ADJ
cblr-2984	869	8	investor	investor	NOUN
cblr-2984	869	9	may	may	AUX
cblr-2984	869	10	acquire	acquire	VERB
cblr-2984	869	11	the	the	DET
cblr-2984	869	12	assets	asset	NOUN
cblr-2984	869	13	of	of	ADP
cblr-2984	869	14	a	a	DET
cblr-2984	869	15	target	target	NOUN
cblr-2984	869	16	via	via	ADP
cblr-2984	869	17	merger	merger	NOUN
cblr-2984	869	18	and	and	CCONJ
cblr-2984	869	19	shortly	shortly	ADV
cblr-2984	869	20	thereafter	thereafter	ADV
cblr-2984	869	21	,	,	PUNCT
cblr-2984	869	22	sell	sell	VERB
cblr-2984	869	23	the	the	DET
cblr-2984	869	24	assets	asset	NOUN
cblr-2984	869	25	to	to	ADP
cblr-2984	869	26	third	third	ADJ
cblr-2984	869	27	-	-	PUNCT
cblr-2984	869	28	party	party	NOUN
cblr-2984	869	29	buyers	buyer	NOUN
cblr-2984	869	30	for	for	ADP
cblr-2984	869	31	cash	cash	NOUN
cblr-2984	869	32	.	.	PUNCT
cblr-2984	870	1	private	private	ADJ
cblr-2984	870	2	equity	equity	NOUN
cblr-2984	870	3	funds	fund	NOUN
cblr-2984	870	4	,	,	PUNCT
cblr-2984	870	5	for	for	ADP
cblr-2984	870	6	example	example	NOUN
cblr-2984	870	7	,	,	PUNCT
cblr-2984	870	8	frequently	frequently	ADV
cblr-2984	870	9	acquire	acquire	VERB
cblr-2984	870	10	assets	asset	NOUN
cblr-2984	870	11	through	through	ADP
cblr-2984	870	12	mergers	merger	NOUN
cblr-2984	870	13	using	use	VERB
cblr-2984	870	14	a	a	DET
cblr-2984	870	15	corporate	corporate	ADJ
cblr-2984	870	16	subsidiary	subsidiary	NOUN
cblr-2984	870	17	and	and	CCONJ
cblr-2984	870	18	then	then	ADV
cblr-2984	870	19	quickly	quickly	ADV
cblr-2984	870	20	"	"	PUNCT
cblr-2984	870	21	flip	flip	VERB
cblr-2984	870	22	"	"	PUNCT
cblr-2984	870	23	the	the	DET
cblr-2984	870	24	assets	asset	NOUN
cblr-2984	870	25	by	by	ADP
cblr-2984	870	26	selling	sell	VERB
cblr-2984	870	27	off	off	ADP
cblr-2984	870	28	the	the	DET
cblr-2984	870	29	pieces	piece	NOUN
cblr-2984	870	30	for	for	ADP
cblr-2984	870	31	cash	cash	NOUN
cblr-2984	870	32	.	.	PUNCT
cblr-2984	871	1	'76	'76	NUM
cblr-2984	871	2	on	on	ADP
cblr-2984	871	3	the	the	DET
cblr-2984	871	4	other	other	ADJ
cblr-2984	871	5	hand	hand	NOUN
cblr-2984	871	6	,	,	PUNCT
cblr-2984	871	7	an	an	DET
cblr-2984	871	8	acquiror	acquiror	NOUN
cblr-2984	871	9	that	that	PRON
cblr-2984	871	10	truly	truly	ADV
cblr-2984	871	11	desires	desire	NOUN
cblr-2984	871	12	to	to	PART
cblr-2984	871	13	conduct	conduct	VERB
cblr-2984	871	14	the	the	DET
cblr-2984	871	15	target	target	NOUN
cblr-2984	871	16	's	's	PART
cblr-2984	871	17	historic	historic	ADJ
cblr-2984	871	18	business	business	NOUN
cblr-2984	871	19	may	may	AUX
cblr-2984	871	20	acquire	acquire	VERB
cblr-2984	871	21	the	the	DET
cblr-2984	871	22	target	target	NOUN
cblr-2984	871	23	via	via	ADP
cblr-2984	871	24	merger	merger	NOUN
cblr-2984	871	25	and	and	CCONJ
cblr-2984	871	26	then	then	ADV
cblr-2984	871	27	continue	continue	VERB
cblr-2984	871	28	the	the	DET
cblr-2984	871	29	target	target	NOUN
cblr-2984	871	30	's	's	PART
cblr-2984	871	31	historic	historic	ADJ
cblr-2984	871	32	business	business	NOUN
cblr-2984	871	33	for	for	ADP
cblr-2984	871	34	a	a	DET
cblr-2984	871	35	number	number	NOUN
cblr-2984	871	36	of	of	ADP
cblr-2984	871	37	years	year	NOUN
cblr-2984	871	38	.	.	PUNCT
cblr-2984	872	1	the	the	DET
cblr-2984	872	2	proposal	proposal	NOUN
cblr-2984	872	3	distinguishes	distinguish	VERB
cblr-2984	872	4	between	between	ADP
cblr-2984	872	5	these	these	DET
cblr-2984	872	6	two	two	NUM
cblr-2984	872	7	types	type	NOUN
cblr-2984	872	8	of	of	ADP
cblr-2984	872	9	transactions	transaction	NOUN
cblr-2984	872	10	by	by	ADP
cblr-2984	872	11	mandating	mandate	VERB
cblr-2984	872	12	that	that	SCONJ
cblr-2984	872	13	an	an	DET
cblr-2984	872	14	acquiror	acquiror	NOUN
cblr-2984	872	15	conduct	conduct	VERB
cblr-2984	872	16	the	the	DET
cblr-2984	872	17	174	174	NUM
cblr-2984	872	18	treas	trea	NOUN
cblr-2984	872	19	.	.	PUNCT
cblr-2984	873	1	reg	reg	PROPN
cblr-2984	873	2	.	.	PUNCT
cblr-2984	874	1	§	§	PROPN
cblr-2984	874	2	1.368	1.368	NUM
cblr-2984	874	3	-	-	SYM
cblr-2984	874	4	1(d)(1	1(d)(1	NUM
cblr-2984	874	5	)	)	PUNCT
cblr-2984	874	6	(	(	PUNCT
cblr-2984	874	7	as	as	SCONJ
cblr-2984	874	8	amended	amend	VERB
cblr-2984	874	9	in	in	ADP
cblr-2984	874	10	2006	2006	NUM
cblr-2984	874	11	)	)	PUNCT
cblr-2984	874	12	(	(	PUNCT
cblr-2984	874	13	"	"	PUNCT
cblr-2984	874	14	continuity	continuity	NOUN
cblr-2984	874	15	of	of	ADP
cblr-2984	874	16	business	business	NOUN
cblr-2984	874	17	enterprise	enterprise	NOUN
cblr-2984	874	18	(	(	PUNCT
cblr-2984	874	19	cobe	cobe	PROPN
cblr-2984	874	20	)	)	PUNCT
cblr-2984	874	21	requires	require	VERB
cblr-2984	874	22	that	that	SCONJ
cblr-2984	874	23	the	the	DET
cblr-2984	874	24	issuing	issue	VERB
cblr-2984	874	25	corporation	corporation	NOUN
cblr-2984	874	26	(	(	PUNCT
cblr-2984	874	27	p	p	NOUN
cblr-2984	874	28	)	)	PUNCT
cblr-2984	874	29	...	...	PUNCT
cblr-2984	874	30	either	either	CCONJ
cblr-2984	874	31	continue	continue	VERB
cblr-2984	874	32	the	the	DET
cblr-2984	874	33	target	target	NOUN
cblr-2984	874	34	corporation	corporation	NOUN
cblr-2984	874	35	's	's	PART
cblr-2984	874	36	(	(	PUNCT
cblr-2984	874	37	t	t	PROPN
cblr-2984	874	38	's	's	PART
cblr-2984	874	39	)	)	PUNCT
cblr-2984	874	40	historic	historic	ADJ
cblr-2984	874	41	business	business	NOUN
cblr-2984	874	42	or	or	CCONJ
cblr-2984	874	43	use	use	VERB
cblr-2984	874	44	a	a	DET
cblr-2984	874	45	significant	significant	ADJ
cblr-2984	874	46	portion	portion	NOUN
cblr-2984	874	47	of	of	ADP
cblr-2984	874	48	t	t	PROPN
cblr-2984	874	49	's	's	PART
cblr-2984	874	50	historic	historic	ADJ
cblr-2984	874	51	business	business	NOUN
cblr-2984	874	52	assets	asset	NOUN
cblr-2984	874	53	in	in	ADP
cblr-2984	874	54	a	a	DET
cblr-2984	874	55	business	business	NOUN
cblr-2984	874	56	.	.	PUNCT
cblr-2984	874	57	"	"	PUNCT
cblr-2984	874	58	)	)	PUNCT
cblr-2984	874	59	.	.	PUNCT
cblr-2984	875	1	1	1	NUM
cblr-2984	875	2	see	see	VERB
cblr-2984	875	3	i	i	PROPN
cblr-2984	875	4	d.	d.	PROPN
cblr-2984	875	5	;	;	PUNCT
cblr-2984	875	6	see	see	VERB
cblr-2984	875	7	also	also	ADV
cblr-2984	875	8	block	block	VERB
cblr-2984	875	9	,	,	PUNCT
cblr-2984	875	10	supra	supra	PROPN
cblr-2984	875	11	note	note	NOUN
cblr-2984	875	12	43	43	NUM
cblr-2984	875	13	,	,	PUNCT
cblr-2984	875	14	at	at	ADP
cblr-2984	875	15	347	347	NUM
cblr-2984	875	16	.	.	PUNCT
cblr-2984	876	1	176	176	NUM
cblr-2984	876	2	see	see	VERB
cblr-2984	876	3	paul	paul	PROPN
cblr-2984	876	4	s.	s.	PROPN
cblr-2984	876	5	bird	bird	PROPN
cblr-2984	876	6	,	,	PUNCT
cblr-2984	876	7	private	private	ADJ
cblr-2984	876	8	equity	equity	NOUN
cblr-2984	876	9	m&a	m&a	PROPN
cblr-2984	876	10	:	:	PUNCT
cblr-2984	876	11	current	current	ADJ
cblr-2984	876	12	topics	topic	NOUN
cblr-2984	876	13	,	,	PUNCT
cblr-2984	876	14	1339	1339	NUM
cblr-2984	876	15	pliicorp	pliicorp	NOUN
cblr-2984	876	16	11	11	NUM
cblr-2984	876	17	(	(	PUNCT
cblr-2984	876	18	2002	2002	NUM
cblr-2984	876	19	)	)	PUNCT
cblr-2984	876	20	(	(	PUNCT
cblr-2984	876	21	describing	describe	VERB
cblr-2984	876	22	various	various	ADJ
cblr-2984	876	23	exit	exit	NOUN
cblr-2984	876	24	strategies	strategy	NOUN
cblr-2984	876	25	that	that	PRON
cblr-2984	876	26	private	private	ADJ
cblr-2984	876	27	equity	equity	NOUN
cblr-2984	876	28	funds	fund	NOUN
cblr-2984	876	29	often	often	ADV
cblr-2984	876	30	utilize	utilize	VERB
cblr-2984	876	31	)	)	PUNCT
cblr-2984	876	32	.	.	PUNCT
cblr-2984	877	1	coluami	coluami	NOUN
cblr-2984	877	2	business	business	PROPN
cblr-2984	877	3	la	la	PROPN
cblr-2984	877	4	w	w	PROPN
cblr-2984	877	5	re	re	PROPN
cblr-2984	877	6	vie	vie	PROPN
cblr-2984	877	7	w	w	PROPN
cblr-2984	878	1	[	[	X
cblr-2984	878	2	vol	vol	NOUN
cblr-2984	878	3	.	.	NOUN
cblr-2984	878	4	2006	2006	NUM
cblr-2984	878	5	historic	historic	ADJ
cblr-2984	878	6	business	business	NOUN
cblr-2984	878	7	of	of	ADP
cblr-2984	878	8	the	the	DET
cblr-2984	878	9	target	target	NOUN
cblr-2984	878	10	for	for	ADP
cblr-2984	878	11	at	at	ADV
cblr-2984	878	12	least	least	ADV
cblr-2984	878	13	two	two	NUM
cblr-2984	878	14	years	year	NOUN
cblr-2984	878	15	following	follow	VERB
cblr-2984	878	16	the	the	DET
cblr-2984	878	17	merger	merger	NOUN
cblr-2984	878	18	in	in	ADP
cblr-2984	878	19	order	order	NOUN
cblr-2984	878	20	to	to	PART
cblr-2984	878	21	receive	receive	VERB
cblr-2984	878	22	tax	tax	NOUN
cblr-2984	878	23	-	-	PUNCT
cblr-2984	878	24	favored	favor	VERB
cblr-2984	878	25	treatment	treatment	NOUN
cblr-2984	878	26	.	.	PUNCT
cblr-2984	879	1	current	current	ADJ
cblr-2984	879	2	law	law	NOUN
cblr-2984	879	3	,	,	PUNCT
cblr-2984	879	4	by	by	ADP
cblr-2984	879	5	comparison	comparison	NOUN
cblr-2984	879	6	,	,	PUNCT
cblr-2984	879	7	does	do	AUX
cblr-2984	879	8	not	not	PART
cblr-2984	879	9	contain	contain	VERB
cblr-2984	879	10	any	any	DET
cblr-2984	879	11	explicit	explicit	ADJ
cblr-2984	879	12	rule	rule	NOUN
cblr-2984	879	13	regarding	regard	VERB
cblr-2984	879	14	the	the	DET
cblr-2984	879	15	amount	amount	NOUN
cblr-2984	879	16	of	of	ADP
cblr-2984	879	17	time	time	NOUN
cblr-2984	879	18	that	that	PRON
cblr-2984	879	19	an	an	DET
cblr-2984	879	20	acquiror	acquiror	NOUN
cblr-2984	879	21	must	must	AUX
cblr-2984	879	22	continue	continue	VERB
cblr-2984	879	23	a	a	DET
cblr-2984	879	24	target	target	NOUN
cblr-2984	879	25	's	's	PART
cblr-2984	879	26	historic	historic	ADJ
cblr-2984	879	27	business	business	NOUN
cblr-2984	879	28	.	.	PUNCT
cblr-2984	880	1	'77	'77	NUM
cblr-2984	880	2	the	the	DET
cblr-2984	880	3	proposal	proposal	NOUN
cblr-2984	880	4	's	's	PART
cblr-2984	880	5	rule	rule	NOUN
cblr-2984	880	6	that	that	SCONJ
cblr-2984	880	7	an	an	DET
cblr-2984	880	8	acquiror	acquiror	NOUN
cblr-2984	880	9	may	may	AUX
cblr-2984	880	10	satisfy	satisfy	VERB
cblr-2984	880	11	the	the	DET
cblr-2984	880	12	historic	historic	ADJ
cblr-2984	880	13	business	business	NOUN
cblr-2984	880	14	test	test	NOUN
cblr-2984	880	15	during	during	ADP
cblr-2984	880	16	this	this	DET
cblr-2984	880	17	two	two	NUM
cblr-2984	880	18	-	-	PUNCT
cblr-2984	880	19	year	year	NOUN
cblr-2984	880	20	period	period	NOUN
cblr-2984	880	21	by	by	ADP
cblr-2984	880	22	directly	directly	ADV
cblr-2984	880	23	conducting	conduct	VERB
cblr-2984	880	24	the	the	DET
cblr-2984	880	25	target	target	NOUN
cblr-2984	880	26	's	's	PART
cblr-2984	880	27	business	business	NOUN
cblr-2984	880	28	adds	add	VERB
cblr-2984	880	29	credibility	credibility	NOUN
cblr-2984	880	30	to	to	ADP
cblr-2984	880	31	the	the	DET
cblr-2984	880	32	mere	mere	ADJ
cblr-2984	880	33	-	-	PUNCT
cblr-2984	880	34	change	change	NOUN
cblr-2984	880	35	-	-	PUNCT
cblr-2984	880	36	in	in	ADP
cblr-2984	880	37	-	-	PUNCT
cblr-2984	880	38	form	form	NOUN
cblr-2984	880	39	construct	construct	NOUN
cblr-2984	880	40	.	.	PUNCT
cblr-2984	881	1	when	when	SCONJ
cblr-2984	881	2	an	an	DET
cblr-2984	881	3	acquiror	acquiror	NOUN
cblr-2984	881	4	continues	continue	VERB
cblr-2984	881	5	the	the	DET
cblr-2984	881	6	target	target	NOUN
cblr-2984	881	7	's	's	PART
cblr-2984	881	8	historic	historic	ADJ
cblr-2984	881	9	business	business	NOUN
cblr-2984	881	10	directly	directly	ADV
cblr-2984	881	11	,	,	PUNCT
cblr-2984	881	12	the	the	DET
cblr-2984	881	13	business	business	NOUN
cblr-2984	881	14	,	,	PUNCT
cblr-2984	881	15	with	with	ADP
cblr-2984	881	16	all	all	PRON
cblr-2984	881	17	its	its	PRON
cblr-2984	881	18	unique	unique	ADJ
cblr-2984	881	19	attributes	attribute	NOUN
cblr-2984	881	20	,	,	PUNCT
cblr-2984	881	21	survives	survive	VERB
cblr-2984	881	22	the	the	DET
cblr-2984	881	23	merger	merger	NOUN
cblr-2984	881	24	.	.	PUNCT
cblr-2984	882	1	78	78	NUM
cblr-2984	882	2	in	in	ADP
cblr-2984	882	3	this	this	DET
cblr-2984	882	4	case	case	NOUN
cblr-2984	882	5	,	,	PUNCT
cblr-2984	882	6	the	the	DET
cblr-2984	882	7	corporate	corporate	ADJ
cblr-2984	882	8	entity	entity	NOUN
cblr-2984	882	9	encapsulating	encapsulate	VERB
cblr-2984	882	10	the	the	DET
cblr-2984	882	11	target	target	NOUN
cblr-2984	882	12	's	's	PART
cblr-2984	882	13	historic	historic	ADJ
cblr-2984	882	14	business	business	NOUN
cblr-2984	882	15	is	be	AUX
cblr-2984	882	16	the	the	DET
cblr-2984	882	17	only	only	ADJ
cblr-2984	882	18	real	real	ADJ
cblr-2984	882	19	corporate	corporate	ADJ
cblr-2984	882	20	-	-	PUNCT
cblr-2984	882	21	level	level	NOUN
cblr-2984	882	22	alteration	alteration	NOUN
cblr-2984	882	23	in	in	ADP
cblr-2984	882	24	such	such	DET
cblr-2984	882	25	a	a	DET
cblr-2984	882	26	merger	merger	NOUN
cblr-2984	882	27	.	.	PUNCT
cblr-2984	883	1	consequently	consequently	ADV
cblr-2984	883	2	,	,	PUNCT
cblr-2984	883	3	a	a	DET
cblr-2984	883	4	mere	mere	ADJ
cblr-2984	883	5	change	change	NOUN
cblr-2984	883	6	in	in	ADP
cblr-2984	883	7	the	the	DET
cblr-2984	883	8	target	target	NOUN
cblr-2984	883	9	's	's	PART
cblr-2984	883	10	form	form	NOUN
cblr-2984	883	11	can	can	AUX
cblr-2984	883	12	be	be	AUX
cblr-2984	883	13	said	say	VERB
cblr-2984	883	14	to	to	PART
cblr-2984	883	15	have	have	AUX
cblr-2984	883	16	occurred	occur	VERB
cblr-2984	883	17	.	.	PUNCT
cblr-2984	884	1	the	the	DET
cblr-2984	884	2	proposal	proposal	NOUN
cblr-2984	884	3	's	's	PART
cblr-2984	884	4	alternative	alternative	ADJ
cblr-2984	884	5	rule	rule	NOUN
cblr-2984	884	6	,	,	PUNCT
cblr-2984	884	7	that	that	SCONJ
cblr-2984	884	8	an	an	DET
cblr-2984	884	9	acquiror	acquiror	NOUN
cblr-2984	884	10	may	may	AUX
cblr-2984	884	11	use	use	VERB
cblr-2984	884	12	substantially	substantially	ADV
cblr-2984	884	13	all	all	PRON
cblr-2984	884	14	of	of	ADP
cblr-2984	884	15	the	the	DET
cblr-2984	884	16	assets	asset	NOUN
cblr-2984	884	17	of	of	ADP
cblr-2984	884	18	the	the	DET
cblr-2984	884	19	target	target	NOUN
cblr-2984	884	20	in	in	ADP
cblr-2984	884	21	a	a	DET
cblr-2984	884	22	business	business	NOUN
cblr-2984	884	23	that	that	PRON
cblr-2984	884	24	is	be	AUX
cblr-2984	884	25	of	of	ADP
cblr-2984	884	26	"	"	PUNCT
cblr-2984	884	27	like	like	INTJ
cblr-2984	884	28	kind	kind	NOUN
cblr-2984	884	29	"	"	PUNCT
cblr-2984	884	30	to	to	ADP
cblr-2984	884	31	the	the	DET
cblr-2984	884	32	target	target	NOUN
cblr-2984	884	33	's	's	PART
cblr-2984	884	34	historic	historic	ADJ
cblr-2984	884	35	business	business	NOUN
cblr-2984	884	36	,	,	PUNCT
cblr-2984	884	37	is	be	AUX
cblr-2984	884	38	essential	essential	ADJ
cblr-2984	884	39	to	to	ADP
cblr-2984	884	40	the	the	DET
cblr-2984	884	41	mere	mere	ADJ
cblr-2984	884	42	change	change	VERB
cblr-2984	884	43	-	-	PUNCT
cblr-2984	884	44	in	in	ADP
cblr-2984	884	45	-	-	PUNCT
cblr-2984	884	46	form	form	NOUN
cblr-2984	884	47	construct	construct	NOUN
cblr-2984	884	48	.	.	PUNCT
cblr-2984	885	1	'79	'79	PRON
cblr-2984	885	2	returning	return	VERB
cblr-2984	885	3	to	to	ADP
cblr-2984	885	4	an	an	DET
cblr-2984	885	5	example	example	NOUN
cblr-2984	885	6	from	from	ADP
cblr-2984	885	7	part	part	NOUN
cblr-2984	885	8	iv	iv	ADP
cblr-2984	885	9	,	,	PUNCT
cblr-2984	885	10	under	under	ADP
cblr-2984	885	11	current	current	ADJ
cblr-2984	885	12	law	law	NOUN
cblr-2984	885	13	,	,	PUNCT
cblr-2984	885	14	a	a	DET
cblr-2984	885	15	merger	merger	NOUN
cblr-2984	885	16	of	of	ADP
cblr-2984	885	17	small	small	ADJ
cblr-2984	885	18	cheesecorp	cheesecorp	PROPN
cblr-2984	885	19	(	(	PUNCT
cblr-2984	885	20	which	which	PRON
cblr-2984	885	21	produces	produce	VERB
cblr-2984	885	22	cheese	cheese	NOUN
cblr-2984	885	23	as	as	ADP
cblr-2984	885	24	its	its	PRON
cblr-2984	885	25	primary	primary	ADJ
cblr-2984	885	26	business	business	NOUN
cblr-2984	885	27	)	)	PUNCT
cblr-2984	885	28	into	into	ADP
cblr-2984	885	29	acme	acme	PROPN
cblr-2984	885	30	purse	purse	PROPN
cblr-2984	885	31	company	company	NOUN
cblr-2984	885	32	(	(	PUNCT
cblr-2984	885	33	which	which	PRON
cblr-2984	885	34	produces	produce	VERB
cblr-2984	885	35	women	woman	NOUN
cblr-2984	885	36	's	's	PART
cblr-2984	885	37	leather	leather	NOUN
cblr-2984	885	38	products	product	NOUN
cblr-2984	885	39	as	as	ADP
cblr-2984	885	40	its	its	PRON
cblr-2984	885	41	primary	primary	ADJ
cblr-2984	885	42	business	business	NOUN
cblr-2984	885	43	)	)	PUNCT
cblr-2984	885	44	qualifies	qualify	VERB
cblr-2984	885	45	for	for	ADP
cblr-2984	885	46	tax	tax	NOUN
cblr-2984	885	47	-	-	PUNCT
cblr-2984	885	48	favored	favor	VERB
cblr-2984	885	49	treatment	treatment	NOUN
cblr-2984	885	50	even	even	ADV
cblr-2984	885	51	when	when	SCONJ
cblr-2984	885	52	acme	acme	PROPN
cblr-2984	885	53	purse	purse	PROPN
cblr-2984	885	54	company	company	NOUN
cblr-2984	885	55	uses	use	VERB
cblr-2984	885	56	the	the	DET
cblr-2984	885	57	cattle	cattle	NOUN
cblr-2984	885	58	assets	asset	NOUN
cblr-2984	885	59	of	of	ADP
cblr-2984	885	60	small	small	ADJ
cblr-2984	885	61	cheesecorp	cheesecorp	PROPN
cblr-2984	885	62	to	to	PART
cblr-2984	885	63	expand	expand	VERB
cblr-2984	885	64	its	its	PRON
cblr-2984	885	65	leather	leather	NOUN
cblr-2984	885	66	product	product	NOUN
cblr-2984	885	67	business	business	NOUN
cblr-2984	885	68	.	.	PUNCT
cblr-2984	886	1	in	in	ADP
cblr-2984	886	2	this	this	DET
cblr-2984	886	3	type	type	NOUN
cblr-2984	886	4	of	of	ADP
cblr-2984	886	5	merger	merger	NOUN
cblr-2984	886	6	,	,	PUNCT
cblr-2984	886	7	where	where	SCONJ
cblr-2984	886	8	the	the	DET
cblr-2984	886	9	acquiror	acquiror	NOUN
cblr-2984	886	10	utilizes	utilize	VERB
cblr-2984	886	11	the	the	DET
cblr-2984	886	12	target	target	NOUN
cblr-2984	886	13	's	's	PART
cblr-2984	886	14	assets	asset	NOUN
cblr-2984	886	15	in	in	ADP
cblr-2984	886	16	a	a	DET
cblr-2984	886	17	business	business	NOUN
cblr-2984	886	18	that	that	PRON
cblr-2984	886	19	is	be	AUX
cblr-2984	886	20	completely	completely	ADV
cblr-2984	886	21	different	different	ADJ
cblr-2984	886	22	than	than	ADP
cblr-2984	886	23	that	that	PRON
cblr-2984	886	24	of	of	ADP
cblr-2984	886	25	the	the	DET
cblr-2984	886	26	target	target	NOUN
cblr-2984	886	27	,	,	PUNCT
cblr-2984	886	28	it	it	PRON
cblr-2984	886	29	is	be	AUX
cblr-2984	886	30	difficult	difficult	ADJ
cblr-2984	886	31	to	to	PART
cblr-2984	886	32	argue	argue	VERB
cblr-2984	886	33	that	that	SCONJ
cblr-2984	886	34	a	a	DET
cblr-2984	886	35	mere	mere	ADJ
cblr-2984	886	36	change	change	NOUN
cblr-2984	886	37	in	in	ADP
cblr-2984	886	38	the	the	DET
cblr-2984	886	39	target	target	NOUN
cblr-2984	886	40	's	's	PART
cblr-2984	886	41	corporate	corporate	ADJ
cblr-2984	886	42	form	form	NOUN
cblr-2984	886	43	is	be	AUX
cblr-2984	886	44	all	all	PRON
cblr-2984	886	45	that	that	PRON
cblr-2984	886	46	has	have	VERB
cblr-2984	886	47	'	'	NUM
cblr-2984	886	48	7	7	NUM
cblr-2984	886	49	'	'	NOUN
cblr-2984	886	50	treas	trea	NOUN
cblr-2984	886	51	.	.	PUNCT
cblr-2984	887	1	reg	reg	NOUN
cblr-2984	887	2	.	.	PUNCT
cblr-2984	888	1	§	§	PROPN
cblr-2984	888	2	1.368	1.368	NUM
cblr-2984	888	3	-	-	SYM
cblr-2984	888	4	1(d)(1	1(d)(1	NUM
cblr-2984	888	5	)	)	PUNCT
cblr-2984	888	6	(	(	PUNCT
cblr-2984	888	7	as	as	SCONJ
cblr-2984	888	8	amended	amend	VERB
cblr-2984	888	9	in	in	ADP
cblr-2984	888	10	2005	2005	NUM
cblr-2984	888	11	)	)	PUNCT
cblr-2984	888	12	.	.	PUNCT
cblr-2984	889	1	178	178	NUM
cblr-2984	889	2	regulatory	regulatory	ADJ
cblr-2984	889	3	guidance	guidance	NOUN
cblr-2984	889	4	would	would	AUX
cblr-2984	889	5	be	be	AUX
cblr-2984	889	6	needed	need	VERB
cblr-2984	889	7	to	to	PART
cblr-2984	889	8	address	address	VERB
cblr-2984	889	9	mergers	merger	NOUN
cblr-2984	889	10	where	where	SCONJ
cblr-2984	889	11	a	a	DET
cblr-2984	889	12	target	target	NOUN
cblr-2984	889	13	corporation	corporation	NOUN
cblr-2984	889	14	conducts	conduct	VERB
cblr-2984	889	15	more	more	ADJ
cblr-2984	889	16	than	than	ADP
cblr-2984	889	17	one	one	NUM
cblr-2984	889	18	line	line	NOUN
cblr-2984	889	19	of	of	ADP
cblr-2984	889	20	business	business	NOUN
cblr-2984	889	21	.	.	PUNCT
cblr-2984	890	1	such	such	ADJ
cblr-2984	890	2	guidance	guidance	NOUN
cblr-2984	890	3	could	could	AUX
cblr-2984	890	4	provide	provide	VERB
cblr-2984	890	5	that	that	SCONJ
cblr-2984	890	6	an	an	DET
cblr-2984	890	7	acquiror	acquiror	NOUN
cblr-2984	890	8	should	should	AUX
cblr-2984	890	9	only	only	ADV
cblr-2984	890	10	be	be	AUX
cblr-2984	890	11	required	require	VERB
cblr-2984	890	12	to	to	PART
cblr-2984	890	13	conduct	conduct	VERB
cblr-2984	890	14	the	the	DET
cblr-2984	890	15	most	most	ADV
cblr-2984	890	16	significant	significant	ADJ
cblr-2984	890	17	line	line	NOUN
cblr-2984	890	18	of	of	ADP
cblr-2984	890	19	business	business	NOUN
cblr-2984	890	20	of	of	ADP
cblr-2984	890	21	the	the	DET
cblr-2984	890	22	target	target	NOUN
cblr-2984	890	23	following	follow	VERB
cblr-2984	890	24	a	a	DET
cblr-2984	890	25	merger	merger	NOUN
cblr-2984	890	26	.	.	PUNCT
cblr-2984	891	1	179	179	NUM
cblr-2984	891	2	the	the	DET
cblr-2984	891	3	concept	concept	NOUN
cblr-2984	891	4	of	of	ADP
cblr-2984	891	5	a	a	DET
cblr-2984	891	6	"	"	PUNCT
cblr-2984	891	7	like	like	INTJ
cblr-2984	891	8	kind	kind	ADJ
cblr-2984	891	9	exchange	exchange	NOUN
cblr-2984	891	10	"	"	PUNCT
cblr-2984	891	11	that	that	PRON
cblr-2984	891	12	is	be	AUX
cblr-2984	891	13	exempted	exempt	VERB
cblr-2984	891	14	from	from	ADP
cblr-2984	891	15	the	the	DET
cblr-2984	891	16	realization	realization	NOUN
cblr-2984	891	17	requirement	requirement	NOUN
cblr-2984	891	18	already	already	ADV
cblr-2984	891	19	exists	exist	VERB
cblr-2984	891	20	in	in	ADP
cblr-2984	891	21	other	other	ADJ
cblr-2984	891	22	provisions	provision	NOUN
cblr-2984	891	23	of	of	ADP
cblr-2984	891	24	the	the	DET
cblr-2984	891	25	code	code	NOUN
cblr-2984	891	26	that	that	PRON
cblr-2984	891	27	provide	provide	VERB
cblr-2984	891	28	instructive	instructive	ADJ
cblr-2984	891	29	guidance	guidance	NOUN
cblr-2984	891	30	for	for	ADP
cblr-2984	891	31	the	the	DET
cblr-2984	891	32	proposal	proposal	NOUN
cblr-2984	891	33	.	.	PUNCT
cblr-2984	892	1	see	see	VERB
cblr-2984	892	2	i.r.c	i.r.c	NOUN
cblr-2984	892	3	.	.	PUNCT
cblr-2984	893	1	§	§	PROPN
cblr-2984	893	2	1031	1031	NUM
cblr-2984	893	3	(	(	PUNCT
cblr-2984	893	4	2005	2005	NUM
cblr-2984	893	5	)	)	PUNCT
cblr-2984	893	6	.	.	PUNCT
cblr-2984	894	1	no	no	INTJ
cblr-2984	894	2	.	.	NOUN
cblr-2984	895	1	1:1	1:1	NUM
cblr-2984	895	2	]	]	X
cblr-2984	895	3	confronting	confront	VERB
cblr-2984	895	4	continuity	continuity	NOUN
cblr-2984	895	5	56	56	NUM
cblr-2984	895	6	columbia	columbia	PROPN
cblr-2984	895	7	business	business	NOUN
cblr-2984	895	8	law	law	PROPN
cblr-2984	895	9	review	review	NOUN
cblr-2984	895	10	[	[	X
cblr-2984	895	11	vol	vol	NOUN
cblr-2984	895	12	.	.	PUNCT
cblr-2984	895	13	2006	2006	NUM
cblr-2984	895	14	occurred.80	occurred.80	NOUN
cblr-2984	895	15	the	the	DET
cblr-2984	895	16	"	"	PUNCT
cblr-2984	895	17	like	like	INTJ
cblr-2984	895	18	kind	kind	NOUN
cblr-2984	895	19	"	"	PUNCT
cblr-2984	895	20	business	business	NOUN
cblr-2984	895	21	requirement	requirement	NOUN
cblr-2984	895	22	of	of	ADP
cblr-2984	895	23	the	the	DET
cblr-2984	895	24	proposal	proposal	NOUN
cblr-2984	895	25	avoids	avoid	VERB
cblr-2984	895	26	this	this	DET
cblr-2984	895	27	fiction	fiction	NOUN
cblr-2984	895	28	.	.	PUNCT
cblr-2984	896	1	although	although	SCONJ
cblr-2984	896	2	exactly	exactly	ADV
cblr-2984	896	3	what	what	PRON
cblr-2984	896	4	types	type	NOUN
cblr-2984	896	5	of	of	ADP
cblr-2984	896	6	businesses	business	NOUN
cblr-2984	896	7	would	would	AUX
cblr-2984	896	8	qualify	qualify	VERB
cblr-2984	896	9	as	as	ADP
cblr-2984	896	10	"	"	PUNCT
cblr-2984	896	11	like	like	INTJ
cblr-2984	896	12	kind	kind	NOUN
cblr-2984	896	13	"	"	PUNCT
cblr-2984	896	14	is	be	AUX
cblr-2984	896	15	not	not	PART
cblr-2984	896	16	intuitively	intuitively	ADV
cblr-2984	896	17	apparent	apparent	ADJ
cblr-2984	896	18	,	,	PUNCT
cblr-2984	896	19	businesses	business	NOUN
cblr-2984	896	20	that	that	PRON
cblr-2984	896	21	are	be	AUX
cblr-2984	896	22	part	part	NOUN
cblr-2984	896	23	of	of	ADP
cblr-2984	896	24	the	the	DET
cblr-2984	896	25	same	same	ADJ
cblr-2984	896	26	industry	industry	NOUN
cblr-2984	896	27	and	and	CCONJ
cblr-2984	896	28	produce	produce	VERB
cblr-2984	896	29	similar	similar	ADJ
cblr-2984	896	30	products	product	NOUN
cblr-2984	896	31	generally	generally	ADV
cblr-2984	896	32	should	should	AUX
cblr-2984	896	33	be	be	AUX
cblr-2984	896	34	considered	consider	VERB
cblr-2984	896	35	"	"	PUNCT
cblr-2984	896	36	like	like	ADP
cblr-2984	896	37	kind	kind	NOUN
cblr-2984	896	38	.	.	PUNCT
cblr-2984	897	1	"181	"181	VERB
cblr-2984	897	2	regulatory	regulatory	ADJ
cblr-2984	897	3	guidance	guidance	NOUN
cblr-2984	897	4	would	would	AUX
cblr-2984	897	5	be	be	AUX
cblr-2984	897	6	necessary	necessary	ADJ
cblr-2984	897	7	to	to	PART
cblr-2984	897	8	explain	explain	VERB
cblr-2984	897	9	in	in	ADP
cblr-2984	897	10	more	more	ADJ
cblr-2984	897	11	concrete	concrete	ADJ
cblr-2984	897	12	terms	term	NOUN
cblr-2984	897	13	what	what	DET
cblr-2984	897	14	types	type	NOUN
cblr-2984	897	15	of	of	ADP
cblr-2984	897	16	businesses	business	NOUN
cblr-2984	897	17	would	would	AUX
cblr-2984	897	18	qualify	qualify	VERB
cblr-2984	897	19	as	as	ADP
cblr-2984	897	20	"	"	PUNCT
cblr-2984	897	21	like	like	ADP
cblr-2984	897	22	kind	kind	NOUN
cblr-2984	897	23	.	.	PUNCT
cblr-2984	898	1	"82	"82	PROPN
cblr-2984	898	2	b.	b.	PROPN
cblr-2984	898	3	contrasts	contrast	VERB
cblr-2984	898	4	with	with	ADP
cblr-2984	898	5	the	the	DET
cblr-2984	898	6	a.l.i	a.l.i	NOUN
cblr-2984	898	7	.	.	PUNCT
cblr-2984	899	1	report	report	VERB
cblr-2984	899	2	the	the	DET
cblr-2984	899	3	a.l.i	a.l.i	NOUN
cblr-2984	899	4	.	.	PUNCT
cblr-2984	900	1	report	report	NOUN
cblr-2984	900	2	differs	differ	VERB
cblr-2984	900	3	significantly	significantly	ADV
cblr-2984	900	4	from	from	ADP
cblr-2984	900	5	the	the	DET
cblr-2984	900	6	proposal	proposal	NOUN
cblr-2984	900	7	in	in	ADP
cblr-2984	900	8	considering	consider	VERB
cblr-2984	900	9	the	the	DET
cblr-2984	900	10	extent	extent	NOUN
cblr-2984	900	11	to	to	PART
cblr-2984	900	12	which	which	PRON
cblr-2984	900	13	a	a	DET
cblr-2984	900	14	target	target	NOUN
cblr-2984	900	15	's	's	PART
cblr-2984	900	16	historic	historic	ADJ
cblr-2984	900	17	business	business	NOUN
cblr-2984	900	18	continues	continue	VERB
cblr-2984	900	19	following	follow	VERB
cblr-2984	900	20	a	a	DET
cblr-2984	900	21	merger	merger	NOUN
cblr-2984	900	22	.	.	PUNCT
cblr-2984	901	1	the	the	DET
cblr-2984	901	2	a.l.i	a.l.i	PROPN
cblr-2984	901	3	.	.	PUNCT
cblr-2984	902	1	report	report	NOUN
cblr-2984	902	2	presents	present	VERB
cblr-2984	902	3	a	a	DET
cblr-2984	902	4	detailed	detailed	ADJ
cblr-2984	902	5	critique	critique	NOUN
cblr-2984	902	6	of	of	ADP
cblr-2984	902	7	the	the	DET
cblr-2984	902	8	continuity	continuity	NOUN
cblr-2984	902	9	of	of	ADP
cblr-2984	902	10	interest	interest	NOUN
cblr-2984	902	11	doctrine	doctrine	NOUN
cblr-2984	902	12	and	and	CCONJ
cblr-2984	902	13	argues	argue	VERB
cblr-2984	902	14	for	for	ADP
cblr-2984	902	15	its	its	PRON
cblr-2984	902	16	repeal	repeal	NOUN
cblr-2984	902	17	.	.	PUNCT
cblr-2984	903	1	'83	'83	NUM
cblr-2984	903	2	however	however	ADV
cblr-2984	903	3	,	,	PUNCT
cblr-2984	903	4	without	without	ADP
cblr-2984	903	5	similarly	similarly	ADV
cblr-2984	903	6	detailed	detailed	ADJ
cblr-2984	903	7	explanation	explanation	NOUN
cblr-2984	903	8	or	or	CCONJ
cblr-2984	903	9	analysis	analysis	NOUN
cblr-2984	903	10	,	,	PUNCT
cblr-2984	904	1	the	the	DET
cblr-2984	904	2	a.l.i	a.l.i	NOUN
cblr-2984	904	3	.	.	PUNCT
cblr-2984	904	4	report	report	NOUN
cblr-2984	904	5	rejects	reject	VERB
cblr-2984	904	6	the	the	DET
cblr-2984	904	7	concept	concept	NOUN
cblr-2984	904	8	of	of	ADP
cblr-2984	904	9	the	the	DET
cblr-2984	904	10	continuity	continuity	NOUN
cblr-2984	904	11	of	of	ADP
cblr-2984	904	12	business	business	NOUN
cblr-2984	904	13	enterprise	enterprise	NOUN
cblr-2984	904	14	requirement	requirement	NOUN
cblr-2984	904	15	as	as	ADV
cblr-2984	904	16	well	well	ADV
cblr-2984	904	17	.	.	PUNCT
cblr-2984	905	1	'84	'84	NUM
cblr-2984	905	2	under	under	ADP
cblr-2984	905	3	the	the	DET
cblr-2984	905	4	alternative	alternative	NOUN
cblr-2984	905	5	offered	offer	VERB
cblr-2984	905	6	in	in	ADP
cblr-2984	905	7	the	the	DET
cblr-2984	905	8	a.l.i	a.l.i	NOUN
cblr-2984	905	9	.	.	PUNCT
cblr-2984	906	1	report	report	NOUN
cblr-2984	906	2	,	,	PUNCT
cblr-2984	906	3	the	the	DET
cblr-2984	906	4	acquiror	acquiror	NOUN
cblr-2984	906	5	may	may	AUX
cblr-2984	906	6	use	use	VERB
cblr-2984	906	7	the	the	DET
cblr-2984	906	8	target	target	NOUN
cblr-2984	906	9	's	's	PART
cblr-2984	906	10	business	business	NOUN
cblr-2984	906	11	assets	asset	NOUN
cblr-2984	906	12	for	for	ADP
cblr-2984	906	13	any	any	DET
cblr-2984	906	14	purpose	purpose	NOUN
cblr-2984	906	15	.	.	PUNCT
cblr-2984	907	1	the	the	DET
cblr-2984	907	2	a.l.i	a.l.i	PROPN
cblr-2984	907	3	.	.	PUNCT
cblr-2984	908	1	report	report	PROPN
cblr-2984	908	2	's	's	PART
cblr-2984	908	3	alternative	alternative	NOUN
cblr-2984	908	4	would	would	AUX
cblr-2984	908	5	even	even	ADV
cblr-2984	908	6	allow	allow	VERB
cblr-2984	908	7	the	the	DET
cblr-2984	908	8	acquiror	acquiror	NOUN
cblr-2984	908	9	to	to	PART
cblr-2984	908	10	cease	cease	VERB
cblr-2984	908	11	the	the	DET
cblr-2984	908	12	target	target	NOUN
cblr-2984	908	13	's	's	PART
cblr-2984	908	14	historic	historic	ADJ
cblr-2984	908	15	business	business	NOUN
cblr-2984	908	16	altogether	altogether	ADV
cblr-2984	908	17	after	after	ADP
cblr-2984	908	18	the	the	DET
cblr-2984	908	19	merger	merger	NOUN
cblr-2984	908	20	and	and	CCONJ
cblr-2984	908	21	sell	sell	VERB
cblr-2984	908	22	off	off	ADP
cblr-2984	908	23	a	a	DET
cblr-2984	908	24	portion	portion	NOUN
cblr-2984	908	25	of	of	ADP
cblr-2984	908	26	180	180	NUM
cblr-2984	908	27	an	an	DET
cblr-2984	908	28	acquiror	acquiror	NOUN
cblr-2984	908	29	is	be	AUX
cblr-2984	908	30	only	only	ADV
cblr-2984	908	31	required	require	VERB
cblr-2984	908	32	under	under	ADP
cblr-2984	908	33	current	current	ADJ
cblr-2984	908	34	law	law	NOUN
cblr-2984	908	35	to	to	PART
cblr-2984	908	36	use	use	VERB
cblr-2984	908	37	a	a	DET
cblr-2984	908	38	significant	significant	ADJ
cblr-2984	908	39	portion	portion	NOUN
cblr-2984	908	40	of	of	ADP
cblr-2984	908	41	a	a	DET
cblr-2984	908	42	target	target	NOUN
cblr-2984	908	43	's	's	PART
cblr-2984	908	44	historic	historic	ADJ
cblr-2984	908	45	business	business	NOUN
cblr-2984	908	46	assets	asset	NOUN
cblr-2984	908	47	in	in	ADP
cblr-2984	908	48	"	"	PUNCT
cblr-2984	908	49	a	a	DET
cblr-2984	908	50	"	"	PUNCT
cblr-2984	908	51	business	business	NOUN
cblr-2984	908	52	.	.	PUNCT
cblr-2984	909	1	treas	treas	PROPN
cblr-2984	909	2	.	.	PUNCT
cblr-2984	910	1	reg	reg	PROPN
cblr-2984	910	2	.	.	PUNCT
cblr-2984	911	1	§	§	PROPN
cblr-2984	911	2	1.368	1.368	NUM
cblr-2984	911	3	-	-	SYM
cblr-2984	911	4	1(d)(i	1(d)(i	NUM
cblr-2984	911	5	)	)	PUNCT
cblr-2984	911	6	(	(	PUNCT
cblr-2984	911	7	as	as	SCONJ
cblr-2984	911	8	amended	amend	VERB
cblr-2984	911	9	in	in	ADP
cblr-2984	911	10	2005	2005	NUM
cblr-2984	911	11	)	)	PUNCT
cblr-2984	911	12	.	.	PUNCT
cblr-2984	912	1	this	this	DET
cblr-2984	912	2	lack	lack	NOUN
cblr-2984	912	3	of	of	ADP
cblr-2984	912	4	specificity	specificity	NOUN
cblr-2984	912	5	means	mean	VERB
cblr-2984	912	6	that	that	SCONJ
cblr-2984	912	7	the	the	DET
cblr-2984	912	8	acquiror	acquiror	NOUN
cblr-2984	912	9	can	can	AUX
cblr-2984	912	10	use	use	VERB
cblr-2984	912	11	the	the	DET
cblr-2984	912	12	target	target	NOUN
cblr-2984	912	13	's	's	PART
cblr-2984	912	14	business	business	NOUN
cblr-2984	912	15	assets	asset	NOUN
cblr-2984	912	16	in	in	ADP
cblr-2984	912	17	any	any	DET
cblr-2984	912	18	type	type	NOUN
cblr-2984	912	19	of	of	ADP
cblr-2984	912	20	business	business	NOUN
cblr-2984	912	21	it	it	PRON
cblr-2984	912	22	chooses	choose	VERB
cblr-2984	912	23	,	,	PUNCT
cblr-2984	912	24	as	as	ADV
cblr-2984	912	25	long	long	ADV
cblr-2984	912	26	as	as	SCONJ
cblr-2984	912	27	the	the	DET
cblr-2984	912	28	business	business	NOUN
cblr-2984	912	29	is	be	AUX
cblr-2984	912	30	"	"	PUNCT
cblr-2984	912	31	a	a	DET
cblr-2984	912	32	"	"	PUNCT
cblr-2984	912	33	business	business	NOUN
cblr-2984	912	34	of	of	ADP
cblr-2984	912	35	the	the	DET
cblr-2984	912	36	acquiror	acquiror	NOUN
cblr-2984	912	37	.	.	PUNCT
cblr-2984	913	1	181	181	NUM
cblr-2984	914	1	the	the	DET
cblr-2984	914	2	rules	rule	NOUN
cblr-2984	914	3	of	of	ADP
cblr-2984	914	4	i.r.c	i.r.c	NOUN
cblr-2984	914	5	.	.	PUNCT
cblr-2984	915	1	§	§	PROPN
cblr-2984	915	2	1031	1031	NUM
cblr-2984	915	3	(	(	PUNCT
cblr-2984	915	4	2005	2005	NUM
cblr-2984	915	5	)	)	PUNCT
cblr-2984	915	6	,	,	PUNCT
cblr-2984	915	7	of	of	ADP
cblr-2984	915	8	course	course	NOUN
cblr-2984	915	9	,	,	PUNCT
cblr-2984	915	10	would	would	AUX
cblr-2984	915	11	serve	serve	VERB
cblr-2984	915	12	as	as	ADP
cblr-2984	915	13	a	a	DET
cblr-2984	915	14	critical	critical	ADJ
cblr-2984	915	15	foundation	foundation	NOUN
cblr-2984	915	16	for	for	ADP
cblr-2984	915	17	determining	determine	VERB
cblr-2984	915	18	what	what	PRON
cblr-2984	915	19	types	type	NOUN
cblr-2984	915	20	of	of	ADP
cblr-2984	915	21	businesses	business	NOUN
cblr-2984	915	22	would	would	AUX
cblr-2984	915	23	qualify	qualify	VERB
cblr-2984	915	24	as	as	ADP
cblr-2984	915	25	"	"	PUNCT
cblr-2984	915	26	like	like	ADP
cblr-2984	915	27	kind	kind	NOUN
cblr-2984	915	28	.	.	PUNCT
cblr-2984	915	29	"	"	PUNCT
cblr-2984	916	1	regulations	regulation	NOUN
cblr-2984	916	2	underlying	underlie	VERB
cblr-2984	916	3	§	§	PROPN
cblr-2984	916	4	1031	1031	NUM
cblr-2984	916	5	provide	provide	VERB
cblr-2984	916	6	that	that	SCONJ
cblr-2984	916	7	an	an	DET
cblr-2984	916	8	exchange	exchange	NOUN
cblr-2984	916	9	of	of	ADP
cblr-2984	916	10	a	a	DET
cblr-2984	916	11	copyright	copyright	NOUN
cblr-2984	916	12	on	on	ADP
cblr-2984	916	13	a	a	DET
cblr-2984	916	14	novel	novel	NOUN
cblr-2984	916	15	for	for	ADP
cblr-2984	916	16	a	a	DET
cblr-2984	916	17	copyright	copyright	NOUN
cblr-2984	916	18	on	on	ADP
cblr-2984	916	19	a	a	DET
cblr-2984	916	20	song	song	NOUN
cblr-2984	916	21	does	do	AUX
cblr-2984	916	22	not	not	PART
cblr-2984	916	23	constitute	constitute	VERB
cblr-2984	916	24	a	a	DET
cblr-2984	916	25	like	like	ADJ
cblr-2984	916	26	kind	kind	NOUN
cblr-2984	916	27	exchange	exchange	NOUN
cblr-2984	916	28	.	.	PUNCT
cblr-2984	917	1	treas	treas	PROPN
cblr-2984	917	2	.	.	PUNCT
cblr-2984	918	1	reg	reg	PROPN
cblr-2984	918	2	.	.	PUNCT
cblr-2984	919	1	§	§	PROPN
cblr-2984	919	2	1.1031(a)-2(c)(3	1.1031(a)-2(c)(3	NUM
cblr-2984	919	3	)	)	PUNCT
cblr-2984	919	4	,	,	PUNCT
cblr-2984	919	5	exs	exs	PROPN
cblr-2984	919	6	.	.	PROPN
cblr-2984	919	7	1	1	NUM
cblr-2984	919	8	and	and	CCONJ
cblr-2984	919	9	2	2	NUM
cblr-2984	919	10	(	(	PUNCT
cblr-2984	919	11	as	as	SCONJ
cblr-2984	919	12	amended	amend	VERB
cblr-2984	919	13	in	in	ADP
cblr-2984	919	14	2002	2002	NUM
cblr-2984	919	15	)	)	PUNCT
cblr-2984	919	16	.	.	PUNCT
cblr-2984	920	1	likewise	likewise	ADV
cblr-2984	920	2	,	,	PUNCT
cblr-2984	920	3	a	a	DET
cblr-2984	920	4	cheese	cheese	NOUN
cblr-2984	920	5	production	production	NOUN
cblr-2984	920	6	business	business	NOUN
cblr-2984	920	7	and	and	CCONJ
cblr-2984	920	8	a	a	DET
cblr-2984	920	9	leather	leather	NOUN
cblr-2984	920	10	purse	purse	NOUN
cblr-2984	920	11	production	production	NOUN
cblr-2984	920	12	business	business	NOUN
cblr-2984	920	13	should	should	AUX
cblr-2984	920	14	not	not	PART
cblr-2984	920	15	be	be	AUX
cblr-2984	920	16	considered	consider	VERB
cblr-2984	920	17	like	like	ADP
cblr-2984	920	18	kind	kind	NOUN
cblr-2984	920	19	.	.	PUNCT
cblr-2984	921	1	182	182	NUM
cblr-2984	921	2	see	see	VERB
cblr-2984	921	3	,	,	PUNCT
cblr-2984	921	4	e.g.	e.g.	ADV
cblr-2984	921	5	,	,	PUNCT
cblr-2984	921	6	treas	treas	PROPN
cblr-2984	921	7	.	.	PUNCT
cblr-2984	922	1	reg	reg	PROPN
cblr-2984	922	2	.	.	PUNCT
cblr-2984	923	1	§	§	PROPN
cblr-2984	923	2	1.1031(a)-l	1.1031(a)-l	NUM
cblr-2984	923	3	,	,	PUNCT
cblr-2984	923	4	2	2	NUM
cblr-2984	923	5	(	(	PUNCT
cblr-2984	923	6	as	as	SCONJ
cblr-2984	923	7	amended	amend	VERB
cblr-2984	923	8	in	in	ADP
cblr-2984	923	9	2002	2002	NUM
cblr-2984	923	10	)	)	PUNCT
cblr-2984	923	11	.	.	PUNCT
cblr-2984	924	1	l	l	NOUN
cblr-2984	924	2	see	see	VERB
cblr-2984	924	3	a.l.i	a.l.i	PROPN
cblr-2984	924	4	.	.	PROPN
cblr-2984	924	5	,	,	PUNCT
cblr-2984	924	6	supra	supra	PROPN
cblr-2984	924	7	note	note	PROPN
cblr-2984	924	8	20	20	NUM
cblr-2984	924	9	,	,	PUNCT
cblr-2984	924	10	at	at	ADP
cblr-2984	924	11	165	165	NUM
cblr-2984	924	12	.	.	PUNCT
cblr-2984	924	13	'	'	PUNCT
cblr-2984	925	1	the	the	DET
cblr-2984	925	2	a.l.i	a.l.i	PROPN
cblr-2984	925	3	.	.	PUNCT
cblr-2984	926	1	report	report	NOUN
cblr-2984	926	2	comments	comment	NOUN
cblr-2984	926	3	that	that	SCONJ
cblr-2984	926	4	"	"	PUNCT
cblr-2984	926	5	while	while	SCONJ
cblr-2984	926	6	it	it	PRON
cblr-2984	926	7	would	would	AUX
cblr-2984	926	8	be	be	AUX
cblr-2984	926	9	possible	possible	ADJ
cblr-2984	926	10	to	to	PART
cblr-2984	926	11	impose	impose	VERB
cblr-2984	926	12	a	a	DET
cblr-2984	926	13	continuity	continuity	NOUN
cblr-2984	926	14	-	-	PUNCT
cblr-2984	926	15	of	of	ADP
cblr-2984	926	16	-	-	PUNCT
cblr-2984	926	17	business	business	NOUN
cblr-2984	926	18	-	-	PUNCT
cblr-2984	926	19	enterprise	enterprise	NOUN
cblr-2984	926	20	requirement	requirement	NOUN
cblr-2984	926	21	without	without	ADP
cblr-2984	926	22	a	a	DET
cblr-2984	926	23	continuity	continuity	NOUN
cblr-2984	926	24	of	of	ADP
cblr-2984	926	25	interest	interest	NOUN
cblr-2984	926	26	requirement	requirement	NOUN
cblr-2984	926	27	,	,	PUNCT
cblr-2984	926	28	many	many	ADJ
cblr-2984	926	29	of	of	ADP
cblr-2984	926	30	the	the	DET
cblr-2984	926	31	reasons	reason	NOUN
cblr-2984	926	32	for	for	ADP
cblr-2984	926	33	dispensing	dispense	VERB
cblr-2984	926	34	with	with	ADP
cblr-2984	926	35	the	the	DET
cblr-2984	926	36	latter	latter	ADJ
cblr-2984	926	37	would	would	AUX
cblr-2984	926	38	also	also	ADV
cblr-2984	926	39	seem	seem	VERB
cblr-2984	926	40	to	to	PART
cblr-2984	926	41	apply	apply	VERB
cblr-2984	926	42	to	to	ADP
cblr-2984	926	43	the	the	DET
cblr-2984	926	44	former	former	NOUN
cblr-2984	926	45	.	.	PUNCT
cblr-2984	926	46	"	"	PUNCT
cblr-2984	927	1	i	i	PRON
cblr-2984	927	2	d.	d.	PROPN
cblr-2984	927	3	at	at	ADP
cblr-2984	927	4	162	162	NUM
cblr-2984	927	5	.	.	PUNCT
cblr-2984	928	1	the	the	DET
cblr-2984	928	2	target	target	NOUN
cblr-2984	928	3	's	's	PART
cblr-2984	928	4	business	business	NOUN
cblr-2984	928	5	assets	asset	NOUN
cblr-2984	928	6	for	for	ADP
cblr-2984	928	7	cash	cash	NOUN
cblr-2984	928	8	.	.	PUNCT
cblr-2984	929	1	'85	'85	NUM
cblr-2984	929	2	thus	thus	ADV
cblr-2984	929	3	,	,	PUNCT
cblr-2984	929	4	the	the	DET
cblr-2984	929	5	a.l.i	a.l.i	NOUN
cblr-2984	929	6	.	.	PUNCT
cblr-2984	930	1	report	report	NOUN
cblr-2984	930	2	implicitly	implicitly	ADV
cblr-2984	930	3	suggests	suggest	VERB
cblr-2984	930	4	that	that	SCONJ
cblr-2984	930	5	the	the	DET
cblr-2984	930	6	benefit	benefit	NOUN
cblr-2984	930	7	of	of	ADP
cblr-2984	930	8	tax	tax	NOUN
cblr-2984	930	9	deferral	deferral	NOUN
cblr-2984	930	10	should	should	AUX
cblr-2984	930	11	be	be	AUX
cblr-2984	930	12	bestowed	bestow	VERB
cblr-2984	930	13	upon	upon	SCONJ
cblr-2984	930	14	mergers	merger	NOUN
cblr-2984	930	15	that	that	PRON
cblr-2984	930	16	represent	represent	VERB
cblr-2984	930	17	complete	complete	ADJ
cblr-2984	930	18	transformations	transformation	NOUN
cblr-2984	930	19	of	of	ADP
cblr-2984	930	20	the	the	DET
cblr-2984	930	21	target	target	NOUN
cblr-2984	930	22	.	.	PUNCT
cblr-2984	931	1	the	the	DET
cblr-2984	931	2	a.l.i	a.l.i	PROPN
cblr-2984	931	3	.	.	PUNCT
cblr-2984	932	1	report	report	PROPN
cblr-2984	932	2	's	's	PART
cblr-2984	932	3	express	express	ADJ
cblr-2984	932	4	election	election	NOUN
cblr-2984	932	5	mechanism	mechanism	NOUN
cblr-2984	932	6	also	also	ADV
cblr-2984	932	7	fails	fail	VERB
cblr-2984	932	8	to	to	PART
cblr-2984	932	9	consider	consider	VERB
cblr-2984	932	10	any	any	DET
cblr-2984	932	11	special	special	ADJ
cblr-2984	932	12	characteristics	characteristic	NOUN
cblr-2984	932	13	of	of	ADP
cblr-2984	932	14	a	a	DET
cblr-2984	932	15	merger	merger	NOUN
cblr-2984	932	16	before	before	ADP
cblr-2984	932	17	conferring	confer	VERB
cblr-2984	932	18	tax	tax	NOUN
cblr-2984	932	19	-	-	PUNCT
cblr-2984	932	20	favored	favor	VERB
cblr-2984	932	21	treatment	treatment	NOUN
cblr-2984	932	22	upon	upon	SCONJ
cblr-2984	932	23	the	the	DET
cblr-2984	932	24	merger	merger	NOUN
cblr-2984	932	25	.	.	PUNCT
cblr-2984	933	1	8	8	NUM
cblr-2984	933	2	6	6	NUM
cblr-2984	933	3	under	under	ADP
cblr-2984	933	4	the	the	DET
cblr-2984	933	5	a.l.i	a.l.i	NOUN
cblr-2984	933	6	.	.	PUNCT
cblr-2984	934	1	report	report	NOUN
cblr-2984	934	2	,	,	PUNCT
cblr-2984	934	3	the	the	DET
cblr-2984	934	4	tax	tax	NOUN
cblr-2984	934	5	treatment	treatment	NOUN
cblr-2984	934	6	of	of	ADP
cblr-2984	934	7	a	a	DET
cblr-2984	934	8	merger	merger	NOUN
cblr-2984	934	9	does	do	AUX
cblr-2984	934	10	not	not	PART
cblr-2984	934	11	hinge	hinge	VERB
cblr-2984	934	12	on	on	ADP
cblr-2984	934	13	the	the	DET
cblr-2984	934	14	acquiror	acquiror	NOUN
cblr-2984	934	15	's	's	PART
cblr-2984	934	16	continuation	continuation	NOUN
cblr-2984	934	17	of	of	ADP
cblr-2984	934	18	the	the	DET
cblr-2984	934	19	target	target	NOUN
cblr-2984	934	20	's	's	PART
cblr-2984	934	21	historic	historic	ADJ
cblr-2984	934	22	business	business	NOUN
cblr-2984	934	23	(	(	PUNCT
cblr-2984	934	24	as	as	SCONJ
cblr-2984	934	25	it	it	PRON
cblr-2984	934	26	does	do	VERB
cblr-2984	934	27	under	under	ADP
cblr-2984	934	28	the	the	DET
cblr-2984	934	29	proposal	proposal	NOUN
cblr-2984	934	30	)	)	PUNCT
cblr-2984	934	31	or	or	CCONJ
cblr-2984	934	32	on	on	ADP
cblr-2984	934	33	any	any	DET
cblr-2984	934	34	other	other	ADJ
cblr-2984	934	35	special	special	ADJ
cblr-2984	934	36	factors	factor	NOUN
cblr-2984	934	37	.	.	PUNCT
cblr-2984	935	1	rather	rather	ADV
cblr-2984	935	2	,	,	PUNCT
cblr-2984	935	3	the	the	DET
cblr-2984	935	4	tax	tax	NOUN
cblr-2984	935	5	treatment	treatment	NOUN
cblr-2984	935	6	is	be	AUX
cblr-2984	935	7	merely	merely	ADV
cblr-2984	935	8	the	the	DET
cblr-2984	935	9	result	result	NOUN
cblr-2984	935	10	of	of	ADP
cblr-2984	935	11	an	an	DET
cblr-2984	935	12	acquiror'sdecision	acquiror'sdecision	NOUN
cblr-2984	935	13	to	to	PART
cblr-2984	935	14	file	file	VERB
cblr-2984	935	15	an	an	DET
cblr-2984	935	16	irs	irs	PROPN
cblr-2984	935	17	form	form	NOUN
cblr-2984	935	18	classifying	classify	VERB
cblr-2984	935	19	the	the	DET
cblr-2984	935	20	merger	merger	NOUN
cblr-2984	935	21	as	as	ADP
cblr-2984	935	22	tax	tax	NOUN
cblr-2984	935	23	-	-	PUNCT
cblr-2984	935	24	deferred	defer	VERB
cblr-2984	935	25	or	or	CCONJ
cblr-2984	935	26	taxable	taxable	ADJ
cblr-2984	935	27	.	.	PUNCT
cblr-2984	936	1	87	87	NUM
cblr-2984	936	2	the	the	DET
cblr-2984	936	3	a.l.i	a.l.i	PROPN
cblr-2984	936	4	.	.	PUNCT
cblr-2984	937	1	report	report	PROPN
cblr-2984	937	2	's	's	PART
cblr-2984	937	3	election	election	NOUN
cblr-2984	937	4	mechanism	mechanism	NOUN
cblr-2984	937	5	also	also	ADV
cblr-2984	937	6	could	could	AUX
cblr-2984	937	7	cut	cut	VERB
cblr-2984	937	8	against	against	ADP
cblr-2984	937	9	the	the	DET
cblr-2984	937	10	government	government	NOUN
cblr-2984	937	11	disproportionately	disproportionately	ADV
cblr-2984	937	12	and	and	CCONJ
cblr-2984	937	13	lead	lead	VERB
cblr-2984	937	14	to	to	ADP
cblr-2984	937	15	unintended	unintended	ADJ
cblr-2984	937	16	abuse	abuse	NOUN
cblr-2984	937	17	.	.	PUNCT
cblr-2984	938	1	the	the	DET
cblr-2984	938	2	government	government	NOUN
cblr-2984	938	3	has	have	AUX
cblr-2984	938	4	learned	learn	VERB
cblr-2984	938	5	from	from	ADP
cblr-2984	938	6	recent	recent	ADJ
cblr-2984	938	7	experience	experience	NOUN
cblr-2984	938	8	that	that	PRON
cblr-2984	938	9	taxpayer	taxpayer	NOUN
cblr-2984	938	10	elections	election	NOUN
cblr-2984	938	11	may	may	AUX
cblr-2984	938	12	be	be	AUX
cblr-2984	938	13	detrimental	detrimental	ADJ
cblr-2984	938	14	to	to	ADP
cblr-2984	938	15	its	its	PRON
cblr-2984	938	16	interests	interest	NOUN
cblr-2984	938	17	and	and	CCONJ
cblr-2984	938	18	,	,	PUNCT
cblr-2984	938	19	at	at	ADP
cblr-2984	938	20	the	the	DET
cblr-2984	938	21	same	same	ADJ
cblr-2984	938	22	time	time	NOUN
cblr-2984	938	23	,	,	PUNCT
cblr-2984	938	24	unfairly	unfairly	ADV
cblr-2984	938	25	advantageous	advantageous	ADJ
cblr-2984	938	26	to	to	ADP
cblr-2984	938	27	the	the	DET
cblr-2984	938	28	taxpayer	taxpayer	NOUN
cblr-2984	938	29	.	.	PUNCT
cblr-2984	939	1	for	for	ADP
cblr-2984	939	2	example	example	NOUN
cblr-2984	939	3	,	,	PUNCT
cblr-2984	939	4	the	the	DET
cblr-2984	939	5	use	use	NOUN
cblr-2984	939	6	of	of	ADP
cblr-2984	939	7	"	"	PUNCT
cblr-2984	939	8	check	check	VERB
cblr-2984	939	9	-	-	PUNCT
cblr-2984	939	10	the	the	DET
cblr-2984	939	11	-	-	PUNCT
cblr-2984	939	12	box	box	NOUN
cblr-2984	939	13	elections	election	NOUN
cblr-2984	939	14	"	"	PUNCT
cblr-2984	939	15	by	by	ADP
cblr-2984	939	16	foreign	foreign	ADJ
cblr-2984	939	17	business	business	NOUN
cblr-2984	939	18	entities	entity	NOUN
cblr-2984	939	19	has	have	AUX
cblr-2984	939	20	forced	force	VERB
cblr-2984	939	21	the	the	DET
cblr-2984	939	22	government	government	NOUN
cblr-2984	939	23	to	to	PART
cblr-2984	939	24	spend	spend	VERB
cblr-2984	939	25	the	the	DET
cblr-2984	939	26	last	last	ADJ
cblr-2984	939	27	several	several	ADJ
cblr-2984	939	28	years	year	NOUN
cblr-2984	939	29	combating	combat	VERB
cblr-2984	939	30	taxpayer	taxpayer	NOUN
cblr-2984	939	31	abuse.8	abuse.8	PROPN
cblr-2984	939	32	'	'	PUNCT
cblr-2984	939	33	"	"	PUNCT
cblr-2984	939	34	see	see	VERB
cblr-2984	939	35	i	i	PRON
cblr-2984	939	36	d.	d.	PROPN
cblr-2984	939	37	at	at	ADP
cblr-2984	939	38	73	73	NUM
cblr-2984	939	39	.	.	PUNCT
cblr-2984	940	1	18	18	NUM
cblr-2984	940	2	see	see	VERB
cblr-2984	940	3	i	i	PRON
cblr-2984	940	4	d.	d.	PROPN
cblr-2984	940	5	187	187	NUM
cblr-2984	940	6	see	see	VERB
cblr-2984	940	7	i	i	PRON
cblr-2984	940	8	d.	d.	PROPN
cblr-2984	940	9	at	at	ADP
cblr-2984	940	10	41	41	NUM
cblr-2984	940	11	(	(	PUNCT
cblr-2984	940	12	"	"	PUNCT
cblr-2984	940	13	the	the	DET
cblr-2984	940	14	solution	solution	NOUN
cblr-2984	940	15	to	to	ADP
cblr-2984	940	16	the	the	DET
cblr-2984	940	17	trouble	trouble	NOUN
cblr-2984	940	18	is	be	AUX
cblr-2984	940	19	to	to	PART
cblr-2984	940	20	make	make	VERB
cblr-2984	940	21	tax	tax	NOUN
cblr-2984	940	22	classification	classification	NOUN
cblr-2984	940	23	explicitly	explicitly	ADV
cblr-2984	940	24	elective	elective	ADJ
cblr-2984	940	25	and	and	CCONJ
cblr-2984	940	26	as	as	ADV
cblr-2984	940	27	independent	independent	ADJ
cblr-2984	940	28	as	as	ADP
cblr-2984	940	29	possible	possible	ADJ
cblr-2984	940	30	of	of	ADP
cblr-2984	940	31	corporate	corporate	ADJ
cblr-2984	940	32	procedural	procedural	ADJ
cblr-2984	940	33	considerations	consideration	NOUN
cblr-2984	940	34	.	.	PUNCT
cblr-2984	940	35	"	"	PUNCT
cblr-2984	940	36	)	)	PUNCT
cblr-2984	940	37	.	.	PUNCT
cblr-2984	940	38	"	"	PUNCT
cblr-2984	941	1	the	the	DET
cblr-2984	941	2	"	"	PUNCT
cblr-2984	941	3	check	check	VERB
cblr-2984	941	4	-	-	PUNCT
cblr-2984	941	5	the	the	DET
cblr-2984	941	6	-	-	PUNCT
cblr-2984	941	7	box	box	NOUN
cblr-2984	941	8	elections	election	NOUN
cblr-2984	941	9	"	"	PUNCT
cblr-2984	941	10	allow	allow	VERB
cblr-2984	941	11	taxpayers	taxpayer	NOUN
cblr-2984	941	12	to	to	PART
cblr-2984	941	13	elect	elect	VERB
cblr-2984	941	14	the	the	DET
cblr-2984	941	15	legal	legal	ADJ
cblr-2984	941	16	status	status	NOUN
cblr-2984	941	17	of	of	ADP
cblr-2984	941	18	an	an	DET
cblr-2984	941	19	entity	entity	NOUN
cblr-2984	941	20	for	for	ADP
cblr-2984	941	21	tax	tax	NOUN
cblr-2984	941	22	purposes	purpose	NOUN
cblr-2984	941	23	.	.	PUNCT
cblr-2984	942	1	commentators	commentator	NOUN
cblr-2984	942	2	have	have	AUX
cblr-2984	942	3	observed	observe	VERB
cblr-2984	942	4	that	that	SCONJ
cblr-2984	942	5	the	the	DET
cblr-2984	942	6	use	use	NOUN
cblr-2984	942	7	of	of	ADP
cblr-2984	942	8	the	the	DET
cblr-2984	942	9	check	check	VERB
cblr-2984	942	10	-	-	PUNCT
cblr-2984	942	11	the	the	DET
cblr-2984	942	12	-	-	PUNCT
cblr-2984	942	13	box	box	NOUN
cblr-2984	942	14	election	election	NOUN
cblr-2984	942	15	regulations	regulation	NOUN
cblr-2984	942	16	in	in	ADP
cblr-2984	942	17	the	the	DET
cblr-2984	942	18	international	international	ADJ
cblr-2984	942	19	context	context	NOUN
cblr-2984	942	20	has	have	AUX
cblr-2984	942	21	resulted	result	VERB
cblr-2984	942	22	in	in	ADP
cblr-2984	942	23	taxpayer	taxpayer	NOUN
cblr-2984	942	24	-	-	PUNCT
cblr-2984	942	25	favorable	favorable	ADJ
cblr-2984	942	26	consequences	consequence	NOUN
cblr-2984	942	27	that	that	PRON
cblr-2984	942	28	the	the	DET
cblr-2984	942	29	treasury	treasury	NOUN
cblr-2984	942	30	did	do	AUX
cblr-2984	942	31	not	not	PART
cblr-2984	942	32	intend	intend	VERB
cblr-2984	942	33	.	.	PUNCT
cblr-2984	943	1	see	see	VERB
cblr-2984	943	2	jeffrey	jeffrey	PROPN
cblr-2984	943	3	l.	l.	PROPN
cblr-2984	943	4	rubinger	rubinger	PROPN
cblr-2984	943	5	,	,	PUNCT
cblr-2984	943	6	tax	tax	NOUN
cblr-2984	943	7	court	court	NOUN
cblr-2984	943	8	upholds	uphold	VERB
cblr-2984	943	9	'	'	PUNCT
cblr-2984	943	10	check	check	NOUN
cblr-2984	943	11	and	and	CCONJ
cblr-2984	943	12	sell	sell	VERB
cblr-2984	943	13	'	'	PUNCT
cblr-2984	943	14	strategy	strategy	NOUN
cblr-2984	943	15	to	to	PART
cblr-2984	943	16	avoid	avoid	VERB
cblr-2984	943	17	subpart	subpart	PROPN
cblr-2984	943	18	f	f	PROPN
cblr-2984	943	19	income	income	NOUN
cblr-2984	943	20	:	:	PUNCT
cblr-2984	943	21	has	have	AUX
cblr-2984	943	22	pandora	pandora	PROPN
cblr-2984	943	23	's	's	PART
cblr-2984	943	24	box	box	NOUN
cblr-2984	943	25	been	be	AUX
cblr-2984	943	26	opened	open	VERB
cblr-2984	943	27	,	,	PUNCT
cblr-2984	943	28	the	the	DET
cblr-2984	943	29	m&a	m&a	PROPN
cblr-2984	943	30	tax	tax	NOUN
cblr-2984	943	31	report	report	NOUN
cblr-2984	943	32	,	,	PUNCT
cblr-2984	943	33	vol	vol	NOUN
cblr-2984	943	34	.	.	PUNCT
cblr-2984	944	1	13:2	13:2	NUM
cblr-2984	944	2	(	(	PUNCT
cblr-2984	944	3	2004	2004	NUM
cblr-2984	944	4	)	)	PUNCT
cblr-2984	944	5	(	(	PUNCT
cblr-2984	944	6	"	"	PUNCT
cblr-2984	944	7	since	since	SCONJ
cblr-2984	944	8	the	the	DET
cblr-2984	944	9	final	final	ADJ
cblr-2984	944	10	check	check	NOUN
cblr-2984	944	11	-	-	PUNCT
cblr-2984	944	12	the	the	DET
cblr-2984	944	13	-	-	PUNCT
cblr-2984	944	14	box	box	NOUN
cblr-2984	944	15	regulations	regulation	NOUN
cblr-2984	944	16	were	be	AUX
cblr-2984	944	17	issued	issue	VERB
cblr-2984	944	18	in	in	ADP
cblr-2984	944	19	december	december	PROPN
cblr-2984	944	20	of	of	ADP
cblr-2984	944	21	1996	1996	NUM
cblr-2984	944	22	,	,	PUNCT
cblr-2984	944	23	taxpayers	taxpayer	NOUN
cblr-2984	944	24	have	have	AUX
cblr-2984	944	25	been	be	AUX
cblr-2984	944	26	devising	devise	VERB
cblr-2984	944	27	strategies	strategy	NOUN
cblr-2984	944	28	to	to	PART
cblr-2984	944	29	exploit	exploit	VERB
cblr-2984	944	30	them	they	PRON
cblr-2984	944	31	in	in	ADP
cblr-2984	944	32	ways	way	NOUN
cblr-2984	944	33	that	that	PRON
cblr-2984	944	34	the	the	DET
cblr-2984	944	35	drafters	drafter	NOUN
cblr-2984	944	36	probably	probably	ADV
cblr-2984	944	37	never	never	ADV
cblr-2984	944	38	intended	intend	VERB
cblr-2984	944	39	.	.	PUNCT
cblr-2984	945	1	"	"	PUNCT
cblr-2984	945	2	)	)	PUNCT
cblr-2984	945	3	.	.	PUNCT
cblr-2984	946	1	most	most	ADV
cblr-2984	946	2	recently	recently	ADV
cblr-2984	946	3	,	,	PUNCT
cblr-2984	946	4	taxpayers	taxpayer	NOUN
cblr-2984	946	5	have	have	AUX
cblr-2984	946	6	successfully	successfully	ADV
cblr-2984	946	7	utilized	utilize	VERB
cblr-2984	946	8	the	the	DET
cblr-2984	946	9	check	check	VERB
cblr-2984	946	10	-	-	PUNCT
cblr-2984	946	11	the	the	DET
cblr-2984	946	12	-	-	PUNCT
cblr-2984	946	13	box	box	NOUN
cblr-2984	946	14	regulations	regulation	NOUN
cblr-2984	946	15	to	to	PART
cblr-2984	946	16	avoid	avoid	VERB
cblr-2984	946	17	inclusions	inclusion	NOUN
cblr-2984	946	18	of	of	ADP
cblr-2984	946	19	"	"	PUNCT
cblr-2984	946	20	subpart	subpart	NOUN
cblr-2984	946	21	f	f	PROPN
cblr-2984	946	22	income	income	NOUN
cblr-2984	946	23	.	.	PUNCT
cblr-2984	946	24	"	"	PUNCT
cblr-2984	947	1	see	see	VERB
cblr-2984	947	2	dover	dover	PROPN
cblr-2984	947	3	corporation	corporation	PROPN
cblr-2984	947	4	,	,	PUNCT
cblr-2984	947	5	122	122	NUM
cblr-2984	947	6	t.c	t.c	PROPN
cblr-2984	947	7	.	.	PUNCT
cblr-2984	948	1	no	no	INTJ
cblr-2984	948	2	.	.	NOUN
cblr-2984	948	3	19	19	NUM
cblr-2984	948	4	(	(	PUNCT
cblr-2984	948	5	2005	2005	NUM
cblr-2984	948	6	)	)	PUNCT
cblr-2984	948	7	(	(	PUNCT
cblr-2984	948	8	check	check	VERB
cblr-2984	948	9	-	-	PUNCT
cblr-2984	948	10	the	the	DET
cblr-2984	948	11	-	-	PUNCT
cblr-2984	948	12	box	box	NOUN
cblr-2984	948	13	election	election	NOUN
cblr-2984	948	14	of	of	ADP
cblr-2984	948	15	a	a	DET
cblr-2984	948	16	lower	low	ADJ
cblr-2984	948	17	-	-	PUNCT
cblr-2984	948	18	tier	tier	NOUN
cblr-2984	948	19	subsidiary	subsidiary	NOUN
cblr-2984	948	20	filed	file	VERB
cblr-2984	948	21	just	just	ADV
cblr-2984	948	22	before	before	ADP
cblr-2984	948	23	the	the	DET
cblr-2984	948	24	sale	sale	NOUN
cblr-2984	948	25	of	of	ADP
cblr-2984	948	26	its	its	PRON
cblr-2984	948	27	stock	stock	NOUN
cblr-2984	948	28	by	by	ADP
cblr-2984	948	29	its	its	PRON
cblr-2984	948	30	parent	parent	NOUN
cblr-2984	948	31	,	,	PUNCT
cblr-2984	948	32	a	a	DET
cblr-2984	948	33	controlled	control	VERB
cblr-2984	948	34	foreign	foreign	ADJ
cblr-2984	948	35	corporation	corporation	NOUN
cblr-2984	948	36	,	,	PUNCT
cblr-2984	948	37	characterized	characterize	VERB
cblr-2984	948	38	as	as	ADP
cblr-2984	948	39	a	a	DET
cblr-2984	948	40	disposition	disposition	NOUN
cblr-2984	948	41	of	of	ADP
cblr-2984	948	42	assets	asset	NOUN
cblr-2984	948	43	used	use	VERB
cblr-2984	948	44	no	no	NOUN
cblr-2984	948	45	.	.	PUNCT
cblr-2984	949	1	1:11	1:11	NUM
cblr-2984	949	2	confronting	confronting	NOUN
cblr-2984	949	3	continuity	continuity	NOUN
cblr-2984	949	4	columbia	columbia	PROPN
cblr-2984	949	5	business	business	NOUN
cblr-2984	949	6	law	law	PROPN
cblr-2984	949	7	review	review	NOUN
cblr-2984	949	8	similarly	similarly	ADV
cblr-2984	949	9	,	,	PUNCT
cblr-2984	949	10	the	the	DET
cblr-2984	949	11	taxpayer	taxpayer	NOUN
cblr-2984	949	12	election	election	NOUN
cblr-2984	949	13	for	for	ADP
cblr-2984	949	14	safe	safe	ADJ
cblr-2984	949	15	harbor	harbor	NOUN
cblr-2984	949	16	leasing	leasing	NOUN
cblr-2984	949	17	,	,	PUNCT
cblr-2984	949	18	which	which	PRON
cblr-2984	949	19	was	be	AUX
cblr-2984	949	20	introduced	introduce	VERB
cblr-2984	949	21	in	in	ADP
cblr-2984	949	22	the	the	DET
cblr-2984	949	23	1980s	1980s	NUM
cblr-2984	949	24	,	,	PUNCT
cblr-2984	949	25	led	lead	VERB
cblr-2984	949	26	to	to	ADP
cblr-2984	949	27	such	such	ADJ
cblr-2984	949	28	significant	significant	ADJ
cblr-2984	949	29	taxpayer	taxpayer	NOUN
cblr-2984	949	30	abuse	abuse	NOUN
cblr-2984	949	31	that	that	SCONJ
cblr-2984	949	32	congress	congress	PROPN
cblr-2984	949	33	eventually	eventually	ADV
cblr-2984	949	34	repealed	repeal	VERB
cblr-2984	949	35	the	the	DET
cblr-2984	949	36	provision	provision	NOUN
cblr-2984	949	37	.	.	PUNCT
cblr-2984	950	1	"8	"8	NOUN
cblr-2984	950	2	9	9	NUM
cblr-2984	950	3	this	this	PRON
cblr-2984	950	4	is	be	AUX
cblr-2984	950	5	not	not	PART
cblr-2984	950	6	to	to	PART
cblr-2984	950	7	say	say	VERB
cblr-2984	950	8	that	that	SCONJ
cblr-2984	950	9	all	all	DET
cblr-2984	950	10	tax	tax	NOUN
cblr-2984	950	11	elections	election	NOUN
cblr-2984	950	12	are	be	AUX
cblr-2984	950	13	unjustified	unjustified	ADJ
cblr-2984	950	14	or	or	CCONJ
cblr-2984	950	15	harmful	harmful	ADJ
cblr-2984	950	16	;	;	PUNCT
cblr-2984	950	17	on	on	ADP
cblr-2984	950	18	the	the	DET
cblr-2984	950	19	contrary	contrary	NOUN
cblr-2984	950	20	,	,	PUNCT
cblr-2984	950	21	where	where	SCONJ
cblr-2984	950	22	tax	tax	NOUN
cblr-2984	950	23	elections	election	NOUN
cblr-2984	950	24	serve	serve	VERB
cblr-2984	950	25	an	an	DET
cblr-2984	950	26	important	important	ADJ
cblr-2984	950	27	policy	policy	NOUN
cblr-2984	950	28	objective	objective	NOUN
cblr-2984	950	29	or	or	CCONJ
cblr-2984	950	30	create	create	VERB
cblr-2984	950	31	needed	need	VERB
cblr-2984	950	32	clarity	clarity	NOUN
cblr-2984	950	33	they	they	PRON
cblr-2984	950	34	can	can	AUX
cblr-2984	950	35	be	be	AUX
cblr-2984	950	36	beneficial	beneficial	ADJ
cblr-2984	950	37	.	.	PUNCT
cblr-2984	951	1	however	however	ADV
cblr-2984	951	2	,	,	PUNCT
cblr-2984	951	3	in	in	ADP
cblr-2984	951	4	the	the	DET
cblr-2984	951	5	case	case	NOUN
cblr-2984	951	6	of	of	ADP
cblr-2984	951	7	tax	tax	NOUN
cblr-2984	951	8	-	-	PUNCT
cblr-2984	951	9	favored	favor	VERB
cblr-2984	951	10	treatment	treatment	NOUN
cblr-2984	951	11	for	for	ADP
cblr-2984	951	12	corporate	corporate	ADJ
cblr-2984	951	13	mergers	merger	NOUN
cblr-2984	951	14	,	,	PUNCT
cblr-2984	951	15	an	an	DET
cblr-2984	951	16	election	election	NOUN
cblr-2984	951	17	mechanism	mechanism	NOUN
cblr-2984	951	18	does	do	AUX
cblr-2984	951	19	not	not	PART
cblr-2984	951	20	serve	serve	VERB
cblr-2984	951	21	any	any	DET
cblr-2984	951	22	important	important	ADJ
cblr-2984	951	23	policy	policy	NOUN
cblr-2984	951	24	other	other	ADJ
cblr-2984	951	25	than	than	SCONJ
cblr-2984	951	26	to	to	PART
cblr-2984	951	27	provide	provide	VERB
cblr-2984	951	28	simplicity	simplicity	NOUN
cblr-2984	951	29	,	,	PUNCT
cblr-2984	951	30	and	and	CCONJ
cblr-2984	951	31	,	,	PUNCT
cblr-2984	951	32	to	to	PART
cblr-2984	951	33	be	be	AUX
cblr-2984	951	34	blunt	blunt	ADJ
cblr-2984	951	35	,	,	PUNCT
cblr-2984	951	36	an	an	DET
cblr-2984	951	37	opportunity	opportunity	NOUN
cblr-2984	951	38	for	for	SCONJ
cblr-2984	951	39	corporate	corporate	ADJ
cblr-2984	951	40	taxpayers	taxpayer	NOUN
cblr-2984	951	41	to	to	PART
cblr-2984	951	42	decide	decide	VERB
cblr-2984	951	43	whether	whether	SCONJ
cblr-2984	951	44	to	to	PART
cblr-2984	951	45	pay	pay	VERB
cblr-2984	951	46	current	current	ADJ
cblr-2984	951	47	tax	tax	NOUN
cblr-2984	951	48	or	or	CCONJ
cblr-2984	951	49	not	not	PART
cblr-2984	951	50	.	.	PUNCT
cblr-2984	952	1	3	3	X
cblr-2984	952	2	.	.	X
cblr-2984	952	3	explanation	explanation	NOUN
cblr-2984	952	4	of	of	ADP
cblr-2984	952	5	shareholder	shareholder	NOUN
cblr-2984	952	6	-	-	PUNCT
cblr-2984	952	7	level	level	NOUN
cblr-2984	952	8	requirements	requirement	NOUN
cblr-2984	952	9	the	the	DET
cblr-2984	952	10	shareholder	shareholder	NOUN
cblr-2984	952	11	non	non	ADJ
cblr-2984	952	12	-	-	ADJ
cblr-2984	952	13	recognition	recognition	ADJ
cblr-2984	952	14	rules	rule	NOUN
cblr-2984	952	15	of	of	ADP
cblr-2984	952	16	the	the	DET
cblr-2984	952	17	proposal	proposal	NOUN
cblr-2984	952	18	are	be	AUX
cblr-2984	952	19	intended	intend	VERB
cblr-2984	952	20	to	to	PART
cblr-2984	952	21	deliver	deliver	VERB
cblr-2984	952	22	tax	tax	NOUN
cblr-2984	952	23	-	-	PUNCT
cblr-2984	952	24	favored	favor	VERB
cblr-2984	952	25	treatment	treatment	NOUN
cblr-2984	952	26	to	to	ADP
cblr-2984	952	27	stock	stock	NOUN
cblr-2984	952	28	-	-	PUNCT
cblr-2984	952	29	for	for	ADP
cblr-2984	952	30	-	-	PUNCT
cblr-2984	952	31	stock	stock	NOUN
cblr-2984	952	32	exchanges	exchange	NOUN
cblr-2984	952	33	that	that	PRON
cblr-2984	952	34	could	could	AUX
cblr-2984	952	35	be	be	AUX
cblr-2984	952	36	characterized	characterize	VERB
cblr-2984	952	37	as	as	ADP
cblr-2984	952	38	"	"	PUNCT
cblr-2984	952	39	purely	purely	ADV
cblr-2984	952	40	paper	paper	NOUN
cblr-2984	952	41	transactions	transaction	NOUN
cblr-2984	952	42	.	.	PUNCT
cblr-2984	952	43	"	"	PUNCT
cblr-2984	953	1	a.	a.	NOUN
cblr-2984	953	2	exempting	exempt	VERB
cblr-2984	953	3	purely	purely	ADV
cblr-2984	953	4	paper	paper	NOUN
cblr-2984	953	5	transactions	transaction	NOUN
cblr-2984	953	6	under	under	ADP
cblr-2984	953	7	the	the	DET
cblr-2984	953	8	proposal	proposal	NOUN
cblr-2984	953	9	,	,	PUNCT
cblr-2984	953	10	the	the	DET
cblr-2984	953	11	aggregate	aggregate	ADJ
cblr-2984	953	12	amount	amount	NOUN
cblr-2984	953	13	of	of	ADP
cblr-2984	953	14	acquiror	acquiror	NOUN
cblr-2984	953	15	stock	stock	NOUN
cblr-2984	953	16	delivered	deliver	VERB
cblr-2984	953	17	to	to	PART
cblr-2984	953	18	target	target	VERB
cblr-2984	953	19	shareholders	shareholder	NOUN
cblr-2984	953	20	,	,	PUNCT
cblr-2984	953	21	either	either	CCONJ
cblr-2984	953	22	as	as	ADP
cblr-2984	953	23	a	a	DET
cblr-2984	953	24	group	group	NOUN
cblr-2984	953	25	or	or	CCONJ
cblr-2984	953	26	individually	individually	ADV
cblr-2984	953	27	,	,	PUNCT
cblr-2984	953	28	is	be	AUX
cblr-2984	953	29	completely	completely	ADV
cblr-2984	953	30	irrelevant	irrelevant	ADJ
cblr-2984	953	31	.	.	PUNCT
cblr-2984	954	1	as	as	ADV
cblr-2984	954	2	long	long	ADV
cblr-2984	954	3	as	as	SCONJ
cblr-2984	954	4	a	a	DET
cblr-2984	954	5	target	target	NOUN
cblr-2984	954	6	shareholder	shareholder	NOUN
cblr-2984	954	7	receives	receive	VERB
cblr-2984	954	8	stock	stock	NOUN
cblr-2984	954	9	in	in	ADP
cblr-2984	954	10	an	an	DET
cblr-2984	954	11	acquiror	acquiror	NOUN
cblr-2984	954	12	that	that	PRON
cblr-2984	954	13	has	have	AUX
cblr-2984	954	14	participated	participate	VERB
cblr-2984	954	15	in	in	ADP
cblr-2984	954	16	a	a	DET
cblr-2984	954	17	qualifying	qualifying	NOUN
cblr-2984	954	18	merger	merger	NOUN
cblr-2984	954	19	with	with	ADP
cblr-2984	954	20	the	the	DET
cblr-2984	954	21	target	target	NOUN
cblr-2984	954	22	,	,	PUNCT
cblr-2984	954	23	the	the	DET
cblr-2984	954	24	target	target	NOUN
cblr-2984	954	25	shareholder	shareholder	NOUN
cblr-2984	954	26	does	do	AUX
cblr-2984	954	27	not	not	PART
cblr-2984	954	28	recognize	recognize	VERB
cblr-2984	954	29	gain	gain	NOUN
cblr-2984	954	30	or	or	CCONJ
cblr-2984	954	31	loss	loss	NOUN
cblr-2984	954	32	on	on	ADP
cblr-2984	954	33	that	that	DET
cblr-2984	954	34	stock	stock	NOUN
cblr-2984	954	35	-	-	PUNCT
cblr-2984	954	36	for	for	ADP
cblr-2984	954	37	-	-	PUNCT
cblr-2984	954	38	stock	stock	NOUN
cblr-2984	954	39	exchange	exchange	NOUN
cblr-2984	954	40	unless	unless	SCONJ
cblr-2984	954	41	one	one	NUM
cblr-2984	954	42	of	of	ADP
cblr-2984	954	43	the	the	DET
cblr-2984	954	44	exceptions	exception	NOUN
cblr-2984	954	45	in	in	ADP
cblr-2984	954	46	the	the	DET
cblr-2984	954	47	proposal	proposal	NOUN
cblr-2984	954	48	is	be	AUX
cblr-2984	954	49	triggered	trigger	VERB
cblr-2984	954	50	.	.	PUNCT
cblr-2984	955	1	10	10	NUM
cblr-2984	955	2	in	in	ADP
cblr-2984	955	3	determining	determine	VERB
cblr-2984	955	4	whether	whether	SCONJ
cblr-2984	955	5	to	to	PART
cblr-2984	955	6	confer	confer	VERB
cblr-2984	955	7	this	this	DET
cblr-2984	955	8	special	special	ADJ
cblr-2984	955	9	non	non	ADJ
cblr-2984	955	10	-	-	ADJ
cblr-2984	955	11	recognition	recognition	ADJ
cblr-2984	955	12	treatment	treatment	NOUN
cblr-2984	955	13	,	,	PUNCT
cblr-2984	955	14	the	the	DET
cblr-2984	955	15	proposal	proposal	NOUN
cblr-2984	955	16	does	do	AUX
cblr-2984	955	17	not	not	PART
cblr-2984	955	18	take	take	VERB
cblr-2984	955	19	into	into	ADP
cblr-2984	955	20	account	account	NOUN
cblr-2984	955	21	the	the	DET
cblr-2984	955	22	relative	relative	ADJ
cblr-2984	955	23	proportions	proportion	NOUN
cblr-2984	955	24	of	of	ADP
cblr-2984	955	25	stock	stock	NOUN
cblr-2984	955	26	and	and	CCONJ
cblr-2984	955	27	cash	cash	NOUN
cblr-2984	955	28	in	in	ADP
cblr-2984	955	29	the	the	DET
cblr-2984	955	30	controlled	control	VERB
cblr-2984	955	31	foreign	foreign	ADJ
cblr-2984	955	32	corporation	corporation	NOUN
cblr-2984	955	33	's	's	PART
cblr-2984	955	34	trade	trade	NOUN
cblr-2984	955	35	or	or	CCONJ
cblr-2984	955	36	business	business	NOUN
cblr-2984	955	37	and	and	CCONJ
cblr-2984	955	38	thus	thus	ADV
cblr-2984	955	39	,	,	PUNCT
cblr-2984	955	40	not	not	PART
cblr-2984	955	41	subpart	subpart	NOUN
cblr-2984	955	42	f	f	PROPN
cblr-2984	955	43	income	income	NOUN
cblr-2984	955	44	)	)	PUNCT
cblr-2984	955	45	.	.	PUNCT
cblr-2984	956	1	...	...	PUNCT
cblr-2984	956	2	see	see	VERB
cblr-2984	956	3	alvin	alvin	PROPN
cblr-2984	956	4	c.	c.	PROPN
cblr-2984	956	5	warren	warren	PROPN
cblr-2984	956	6	and	and	CCONJ
cblr-2984	956	7	alan	alan	PROPN
cblr-2984	956	8	j.	j.	PROPN
cblr-2984	956	9	auerbach	auerbach	PROPN
cblr-2984	956	10	,	,	PUNCT
cblr-2984	956	11	transferability	transferability	NOUN
cblr-2984	956	12	of	of	ADP
cblr-2984	956	13	tax	tax	NOUN
cblr-2984	956	14	incentives	incentive	NOUN
cblr-2984	956	15	and	and	CCONJ
cblr-2984	956	16	the	the	DET
cblr-2984	956	17	fiction	fiction	NOUN
cblr-2984	956	18	of	of	ADP
cblr-2984	956	19	safe	safe	ADJ
cblr-2984	956	20	harbor	harbor	NOUN
cblr-2984	956	21	leasing	leasing	NOUN
cblr-2984	956	22	,	,	PUNCT
cblr-2984	956	23	95	95	NUM
cblr-2984	956	24	harv	harv	NOUN
cblr-2984	956	25	.	.	PUNCT
cblr-2984	957	1	l.	l.	PROPN
cblr-2984	957	2	rev	rev	PROPN
cblr-2984	957	3	.	.	PROPN
cblr-2984	957	4	1752	1752	NUM
cblr-2984	957	5	(	(	PUNCT
cblr-2984	957	6	1982	1982	NUM
cblr-2984	957	7	)	)	PUNCT
cblr-2984	957	8	.	.	PUNCT
cblr-2984	958	1	190	190	NUM
cblr-2984	958	2	the	the	DET
cblr-2984	958	3	treatment	treatment	NOUN
cblr-2984	958	4	,	,	PUNCT
cblr-2984	958	5	of	of	ADP
cblr-2984	958	6	course	course	NOUN
cblr-2984	958	7	,	,	PUNCT
cblr-2984	958	8	is	be	AUX
cblr-2984	958	9	subject	subject	ADJ
cblr-2984	958	10	to	to	ADP
cblr-2984	958	11	classification	classification	NOUN
cblr-2984	958	12	of	of	ADP
cblr-2984	958	13	the	the	DET
cblr-2984	958	14	acquiror	acquiror	NOUN
cblr-2984	958	15	stock	stock	NOUN
cblr-2984	958	16	as	as	ADP
cblr-2984	958	17	"	"	PUNCT
cblr-2984	958	18	non	non	ADJ
cblr-2984	958	19	-	-	ADJ
cblr-2984	958	20	qualified	qualified	ADJ
cblr-2984	958	21	preferred	preferred	ADJ
cblr-2984	958	22	stock	stock	NOUN
cblr-2984	958	23	"	"	PUNCT
cblr-2984	958	24	under	under	ADP
cblr-2984	958	25	i.r.c	i.r.c	NOUN
cblr-2984	958	26	.	.	PUNCT
cblr-2984	959	1	§	§	PROPN
cblr-2984	959	2	351(g	351(g	PROPN
cblr-2984	959	3	)	)	PUNCT
cblr-2984	959	4	(	(	PUNCT
cblr-2984	959	5	2005	2005	NUM
cblr-2984	959	6	)	)	PUNCT
cblr-2984	959	7	.	.	PUNCT
cblr-2984	960	1	[	[	X
cblr-2984	960	2	vol	vol	NOUN
cblr-2984	960	3	.	.	PUNCT
cblr-2984	960	4	2006	2006	NUM
cblr-2984	960	5	confronting	confront	VERB
cblr-2984	960	6	continuity	continuity	NOUN
cblr-2984	960	7	that	that	SCONJ
cblr-2984	960	8	the	the	DET
cblr-2984	960	9	target	target	NOUN
cblr-2984	960	10	shareholders	shareholder	NOUN
cblr-2984	960	11	receive	receive	VERB
cblr-2984	960	12	.	.	PUNCT
cblr-2984	961	1	instead	instead	ADV
cblr-2984	961	2	,	,	PUNCT
cblr-2984	961	3	the	the	DET
cblr-2984	961	4	proposal	proposal	NOUN
cblr-2984	961	5	asks	ask	VERB
cblr-2984	961	6	whether	whether	SCONJ
cblr-2984	961	7	an	an	DET
cblr-2984	961	8	individual	individual	ADJ
cblr-2984	961	9	target	target	NOUN
cblr-2984	961	10	shareholder	shareholder	NOUN
cblr-2984	961	11	's	's	PART
cblr-2984	961	12	role	role	NOUN
cblr-2984	961	13	within	within	ADP
cblr-2984	961	14	the	the	DET
cblr-2984	961	15	enterprise	enterprise	NOUN
cblr-2984	961	16	has	have	AUX
cblr-2984	961	17	changed	change	VERB
cblr-2984	961	18	significantly	significantly	ADV
cblr-2984	961	19	following	follow	VERB
cblr-2984	961	20	a	a	DET
cblr-2984	961	21	merger	merger	NOUN
cblr-2984	961	22	.	.	PUNCT
cblr-2984	962	1	the	the	DET
cblr-2984	962	2	proposal	proposal	NOUN
cblr-2984	962	3	's	's	PART
cblr-2984	962	4	treatment	treatment	NOUN
cblr-2984	962	5	of	of	ADP
cblr-2984	962	6	a	a	DET
cblr-2984	962	7	target	target	NOUN
cblr-2984	962	8	shareholder	shareholder	NOUN
cblr-2984	962	9	's	's	PART
cblr-2984	962	10	exchange	exchange	NOUN
cblr-2984	962	11	of	of	ADP
cblr-2984	962	12	voting	vote	VERB
cblr-2984	962	13	stock	stock	NOUN
cblr-2984	962	14	for	for	ADP
cblr-2984	962	15	non	non	ADJ
cblr-2984	962	16	-	-	ADJ
cblr-2984	962	17	voting	voting	ADJ
cblr-2984	962	18	stock	stock	NOUN
cblr-2984	962	19	(	(	PUNCT
cblr-2984	962	20	or	or	CCONJ
cblr-2984	962	21	vice	vice	NOUN
cblr-2984	962	22	versa	versa	ADV
cblr-2984	962	23	)	)	PUNCT
cblr-2984	962	24	as	as	ADP
cblr-2984	962	25	taxable	taxable	ADJ
cblr-2984	962	26	is	be	AUX
cblr-2984	962	27	vital	vital	ADJ
cblr-2984	962	28	to	to	ADP
cblr-2984	962	29	the	the	DET
cblr-2984	962	30	objective	objective	NOUN
cblr-2984	962	31	of	of	ADP
cblr-2984	962	32	reserving	reserve	VERB
cblr-2984	962	33	shareholder	shareholder	NOUN
cblr-2984	962	34	non	non	NOUN
cblr-2984	962	35	-	-	NOUN
cblr-2984	962	36	recognition	recognition	NOUN
cblr-2984	962	37	for	for	ADP
cblr-2984	962	38	purely	purely	ADV
cblr-2984	962	39	paper	paper	NOUN
cblr-2984	962	40	transactions	transaction	NOUN
cblr-2984	962	41	.	.	PUNCT
cblr-2984	963	1	the	the	DET
cblr-2984	963	2	shareholder	shareholder	NOUN
cblr-2984	963	3	's	's	PART
cblr-2984	963	4	right	right	NOUN
cblr-2984	963	5	to	to	PART
cblr-2984	963	6	vote	vote	VERB
cblr-2984	963	7	generally	generally	ADV
cblr-2984	963	8	means	mean	VERB
cblr-2984	963	9	that	that	SCONJ
cblr-2984	963	10	the	the	DET
cblr-2984	963	11	shareholder	shareholder	NOUN
cblr-2984	963	12	may	may	AUX
cblr-2984	963	13	,	,	PUNCT
cblr-2984	963	14	at	at	ADP
cblr-2984	963	15	the	the	DET
cblr-2984	963	16	very	very	ADV
cblr-2984	963	17	least	least	ADJ
cblr-2984	963	18	,	,	PUNCT
cblr-2984	963	19	participate	participate	VERB
cblr-2984	963	20	in	in	ADP
cblr-2984	963	21	the	the	DET
cblr-2984	963	22	election	election	NOUN
cblr-2984	963	23	of	of	ADP
cblr-2984	963	24	the	the	DET
cblr-2984	963	25	directors	director	NOUN
cblr-2984	963	26	of	of	ADP
cblr-2984	963	27	a	a	DET
cblr-2984	963	28	corporation.191	corporation.191	PROPN
cblr-2984	963	29	those	those	DET
cblr-2984	963	30	directors	director	NOUN
cblr-2984	963	31	,	,	PUNCT
cblr-2984	963	32	in	in	ADP
cblr-2984	963	33	turn	turn	NOUN
cblr-2984	963	34	,	,	PUNCT
cblr-2984	963	35	are	be	AUX
cblr-2984	963	36	empowered	empower	VERB
cblr-2984	963	37	to	to	PART
cblr-2984	963	38	make	make	VERB
cblr-2984	963	39	fundamental	fundamental	ADJ
cblr-2984	963	40	decisions	decision	NOUN
cblr-2984	963	41	affecting	affect	VERB
cblr-2984	963	42	the	the	DET
cblr-2984	963	43	strategic	strategic	ADJ
cblr-2984	963	44	direction	direction	NOUN
cblr-2984	963	45	of	of	ADP
cblr-2984	963	46	the	the	DET
cblr-2984	963	47	enterprise.192	enterprise.192	NOUN
cblr-2984	963	48	although	although	SCONJ
cblr-2984	963	49	non	non	ADJ
cblr-2984	963	50	-	-	ADJ
cblr-2984	963	51	voting	voting	ADJ
cblr-2984	963	52	stock	stock	NOUN
cblr-2984	963	53	may	may	AUX
cblr-2984	963	54	allow	allow	VERB
cblr-2984	963	55	its	its	PRON
cblr-2984	963	56	holder	holder	NOUN
cblr-2984	963	57	to	to	PART
cblr-2984	963	58	participate	participate	VERB
cblr-2984	963	59	in	in	ADP
cblr-2984	963	60	the	the	DET
cblr-2984	963	61	economic	economic	ADJ
cblr-2984	963	62	growth	growth	NOUN
cblr-2984	963	63	of	of	ADP
cblr-2984	963	64	the	the	DET
cblr-2984	963	65	corporation	corporation	NOUN
cblr-2984	963	66	through	through	ADP
cblr-2984	963	67	dividend	dividend	NOUN
cblr-2984	963	68	distributions	distribution	NOUN
cblr-2984	963	69	,	,	PUNCT
cblr-2984	963	70	it	it	PRON
cblr-2984	963	71	does	do	AUX
cblr-2984	963	72	not	not	PART
cblr-2984	963	73	entitle	entitle	VERB
cblr-2984	963	74	the	the	DET
cblr-2984	963	75	holder	holder	NOUN
cblr-2984	963	76	to	to	PART
cblr-2984	963	77	have	have	VERB
cblr-2984	963	78	any	any	DET
cblr-2984	963	79	say	say	NOUN
cblr-2984	963	80	over	over	ADP
cblr-2984	963	81	corporate	corporate	ADJ
cblr-2984	963	82	decisionmaking	decisionmaking	NOUN
cblr-2984	963	83	(	(	PUNCT
cblr-2984	963	84	except	except	SCONJ
cblr-2984	963	85	as	as	SCONJ
cblr-2984	963	86	otherwise	otherwise	ADV
cblr-2984	963	87	required	require	VERB
cblr-2984	963	88	by	by	ADP
cblr-2984	963	89	law	law	NOUN
cblr-2984	963	90	)	)	PUNCT
cblr-2984	963	91	.	.	PUNCT
cblr-2984	964	1	93	93	NUM
cblr-2984	964	2	because	because	SCONJ
cblr-2984	964	3	voting	vote	VERB
cblr-2984	964	4	stock	stock	NOUN
cblr-2984	964	5	carries	carry	VERB
cblr-2984	964	6	with	with	ADP
cblr-2984	964	7	it	it	PRON
cblr-2984	964	8	the	the	DET
cblr-2984	964	9	ability	ability	NOUN
cblr-2984	964	10	to	to	PART
cblr-2984	964	11	have	have	AUX
cblr-2984	964	12	a	a	DET
cblr-2984	964	13	voice	voice	NOUN
cblr-2984	964	14	in	in	ADP
cblr-2984	964	15	the	the	DET
cblr-2984	964	16	governance	governance	NOUN
cblr-2984	964	17	of	of	ADP
cblr-2984	964	18	a	a	DET
cblr-2984	964	19	corporation	corporation	NOUN
cblr-2984	964	20	,	,	PUNCT
cblr-2984	964	21	it	it	PRON
cblr-2984	964	22	generally	generally	ADV
cblr-2984	964	23	trades	trade	VERB
cblr-2984	964	24	at	at	ADP
cblr-2984	964	25	a	a	DET
cblr-2984	964	26	premium	premium	NOUN
cblr-2984	964	27	to	to	ADP
cblr-2984	964	28	non	non	ADJ
cblr-2984	964	29	-	-	ADJ
cblr-2984	964	30	voting	voting	ADJ
cblr-2984	964	31	stock.9	stock.9	PROPN
cblr-2984	964	32	current	current	ADJ
cblr-2984	964	33	law	law	NOUN
cblr-2984	964	34	ignores	ignore	VERB
cblr-2984	964	35	the	the	DET
cblr-2984	964	36	191	191	NUM
cblr-2984	964	37	see	see	NOUN
cblr-2984	964	38	rev	rev	X
cblr-2984	964	39	.	.	PUNCT
cblr-2984	964	40	rul	rul	PROPN
cblr-2984	964	41	.	.	PUNCT
cblr-2984	965	1	69	69	NUM
cblr-2984	965	2	-	-	SYM
cblr-2984	965	3	126	126	NUM
cblr-2984	965	4	;	;	PUNCT
cblr-2984	965	5	1969	1969	NUM
cblr-2984	965	6	-	-	SYM
cblr-2984	965	7	1	1	NUM
cblr-2984	965	8	c.b	c.b	PROPN
cblr-2984	965	9	.	.	PROPN
cblr-2984	965	10	218	218	NUM
cblr-2984	965	11	(	(	PUNCT
cblr-2984	965	12	preferred	preferred	ADJ
cblr-2984	965	13	stock	stock	NOUN
cblr-2984	965	14	that	that	PRON
cblr-2984	965	15	entitles	entitle	VERB
cblr-2984	965	16	holders	holder	NOUN
cblr-2984	965	17	to	to	PART
cblr-2984	965	18	vote	vote	VERB
cblr-2984	965	19	for	for	ADP
cblr-2984	965	20	three	three	NUM
cblr-2984	965	21	out	out	ADP
cblr-2984	965	22	of	of	ADP
cblr-2984	965	23	eight	eight	NUM
cblr-2984	965	24	directors	director	NOUN
cblr-2984	965	25	is	be	AUX
cblr-2984	965	26	considered	consider	VERB
cblr-2984	965	27	voting	vote	VERB
cblr-2984	965	28	stock	stock	NOUN
cblr-2984	965	29	for	for	ADP
cblr-2984	965	30	federal	federal	ADJ
cblr-2984	965	31	income	income	NOUN
cblr-2984	965	32	tax	tax	NOUN
cblr-2984	965	33	purposes	purpose	NOUN
cblr-2984	965	34	)	)	PUNCT
cblr-2984	965	35	;	;	PUNCT
cblr-2984	965	36	see	see	VERB
cblr-2984	965	37	also	also	ADV
cblr-2984	965	38	erie	erie	PROPN
cblr-2984	965	39	lighting	lighting	PROPN
cblr-2984	965	40	co.	co.	PROPN
cblr-2984	966	1	v.	v.	ADP
cblr-2984	966	2	comm'r	comm'r	PROPN
cblr-2984	966	3	,	,	PUNCT
cblr-2984	966	4	93	93	NUM
cblr-2984	966	5	f.2d	f.2d	SYM
cblr-2984	966	6	883	883	NUM
cblr-2984	966	7	(	(	PUNCT
cblr-2984	966	8	1st	1st	ADJ
cblr-2984	966	9	cir	cir	NOUN
cblr-2984	966	10	.	.	PROPN
cblr-2984	966	11	1937	1937	NUM
cblr-2984	966	12	)	)	PUNCT
cblr-2984	966	13	(	(	PUNCT
cblr-2984	966	14	defining	define	VERB
cblr-2984	966	15	voting	vote	VERB
cblr-2984	966	16	stock	stock	NOUN
cblr-2984	966	17	for	for	ADP
cblr-2984	966	18	purposes	purpose	NOUN
cblr-2984	966	19	of	of	ADP
cblr-2984	966	20	the	the	DET
cblr-2984	966	21	revenue	revenue	NOUN
cblr-2984	966	22	act	act	NOUN
cblr-2984	966	23	of	of	ADP
cblr-2984	966	24	1926	1926	NUM
cblr-2984	966	25	by	by	ADP
cblr-2984	966	26	negative	negative	ADJ
cblr-2984	966	27	implication	implication	NOUN
cblr-2984	966	28	)	)	PUNCT
cblr-2984	966	29	.	.	PUNCT
cblr-2984	967	1	192	192	NUM
cblr-2984	967	2	some	some	PRON
cblr-2984	967	3	have	have	AUX
cblr-2984	967	4	argued	argue	VERB
cblr-2984	967	5	that	that	SCONJ
cblr-2984	967	6	the	the	DET
cblr-2984	967	7	powers	power	NOUN
cblr-2984	967	8	bestowed	bestow	VERB
cblr-2984	967	9	upon	upon	SCONJ
cblr-2984	967	10	a	a	DET
cblr-2984	967	11	board	board	NOUN
cblr-2984	967	12	of	of	ADP
cblr-2984	967	13	directors	director	NOUN
cblr-2984	967	14	are	be	AUX
cblr-2984	967	15	so	so	ADV
cblr-2984	967	16	great	great	ADJ
cblr-2984	967	17	that	that	SCONJ
cblr-2984	967	18	the	the	DET
cblr-2984	967	19	board	board	NOUN
cblr-2984	967	20	of	of	ADP
cblr-2984	967	21	directors	director	NOUN
cblr-2984	967	22	is	be	AUX
cblr-2984	967	23	the	the	DET
cblr-2984	967	24	key	key	ADJ
cblr-2984	967	25	force	force	NOUN
cblr-2984	967	26	influencing	influence	VERB
cblr-2984	967	27	the	the	DET
cblr-2984	967	28	strategic	strategic	ADJ
cblr-2984	967	29	direction	direction	NOUN
cblr-2984	967	30	of	of	ADP
cblr-2984	967	31	a	a	DET
cblr-2984	967	32	corporation	corporation	NOUN
cblr-2984	967	33	.	.	PUNCT
cblr-2984	968	1	professor	professor	NOUN
cblr-2984	968	2	stephen	stephen	PROPN
cblr-2984	968	3	m.	m.	PROPN
cblr-2984	968	4	bainbridge	bainbridge	PROPN
cblr-2984	968	5	has	have	AUX
cblr-2984	968	6	articulated	articulate	VERB
cblr-2984	968	7	a	a	DET
cblr-2984	968	8	theory	theory	NOUN
cblr-2984	968	9	of	of	ADP
cblr-2984	968	10	"	"	PUNCT
cblr-2984	968	11	director	director	NOUN
cblr-2984	968	12	primacy	primacy	NOUN
cblr-2984	968	13	"	"	PUNCT
cblr-2984	968	14	which	which	PRON
cblr-2984	968	15	comments	comment	VERB
cblr-2984	968	16	that	that	SCONJ
cblr-2984	968	17	"	"	PUNCT
cblr-2984	968	18	to	to	ADP
cblr-2984	968	19	the	the	DET
cblr-2984	968	20	limited	limited	ADJ
cblr-2984	968	21	extent	extent	NOUN
cblr-2984	968	22	to	to	PART
cblr-2984	968	23	which	which	PRON
cblr-2984	968	24	the	the	DET
cblr-2984	968	25	corporation	corporation	NOUN
cblr-2984	968	26	is	be	AUX
cblr-2984	968	27	properly	properly	ADV
cblr-2984	968	28	understood	understand	VERB
cblr-2984	968	29	as	as	ADP
cblr-2984	968	30	a	a	DET
cblr-2984	968	31	real	real	ADJ
cblr-2984	968	32	entity	entity	NOUN
cblr-2984	968	33	,	,	PUNCT
cblr-2984	968	34	it	it	PRON
cblr-2984	968	35	is	be	AUX
cblr-2984	968	36	the	the	DET
cblr-2984	968	37	board	board	NOUN
cblr-2984	968	38	of	of	ADP
cblr-2984	968	39	directors	director	NOUN
cblr-2984	968	40	that	that	PRON
cblr-2984	968	41	personifies	personify	VERB
cblr-2984	968	42	the	the	DET
cblr-2984	968	43	corporate	corporate	ADJ
cblr-2984	968	44	entity	entity	NOUN
cblr-2984	968	45	.	.	PUNCT
cblr-2984	968	46	"	"	PUNCT
cblr-2984	969	1	stephen	stephen	PROPN
cblr-2984	969	2	m.	m.	PROPN
cblr-2984	969	3	bainbridge	bainbridge	PROPN
cblr-2984	969	4	,	,	PUNCT
cblr-2984	969	5	director	director	NOUN
cblr-2984	969	6	primacy	primacy	NOUN
cblr-2984	969	7	:	:	PUNCT
cblr-2984	969	8	the	the	DET
cblr-2984	969	9	means	mean	NOUN
cblr-2984	969	10	and	and	CCONJ
cblr-2984	969	11	ends	end	NOUN
cblr-2984	969	12	of	of	ADP
cblr-2984	969	13	corporate	corporate	ADJ
cblr-2984	969	14	governance	governance	NOUN
cblr-2984	969	15	,	,	PUNCT
cblr-2984	969	16	97	97	NUM
cblr-2984	969	17	nw	nw	NOUN
cblr-2984	969	18	.	.	PUNCT
cblr-2984	969	19	u.	u.	PROPN
cblr-2984	969	20	l.	l.	PROPN
cblr-2984	969	21	rev	rev	PROPN
cblr-2984	969	22	.	.	PROPN
cblr-2984	969	23	547	547	NUM
cblr-2984	969	24	(	(	PUNCT
cblr-2984	969	25	2003	2003	NUM
cblr-2984	969	26	)	)	PUNCT
cblr-2984	969	27	.	.	PUNCT
cblr-2984	970	1	...	...	PUNCT
cblr-2984	970	2	see	see	VERB
cblr-2984	970	3	,	,	PUNCT
cblr-2984	970	4	e.g.	e.g.	ADV
cblr-2984	970	5	,	,	PUNCT
cblr-2984	970	6	lucian	lucian	PROPN
cblr-2984	970	7	arye	arye	PROPN
cblr-2984	970	8	bebchuk	bebchuk	PROPN
cblr-2984	970	9	,	,	PUNCT
cblr-2984	970	10	the	the	DET
cblr-2984	970	11	case	case	NOUN
cblr-2984	970	12	against	against	ADP
cblr-2984	970	13	board	board	NOUN
cblr-2984	970	14	veto	veto	NOUN
cblr-2984	970	15	in	in	ADP
cblr-2984	970	16	corporate	corporate	ADJ
cblr-2984	970	17	takeovers	takeover	NOUN
cblr-2984	970	18	,	,	PUNCT
cblr-2984	970	19	69	69	NUM
cblr-2984	970	20	u.	u.	NOUN
cblr-2984	970	21	chi	chi	PROPN
cblr-2984	970	22	.	.	PUNCT
cblr-2984	971	1	l.	l.	PROPN
cblr-2984	971	2	rev	rev	PROPN
cblr-2984	971	3	.	.	PROPN
cblr-2984	972	1	973	973	NUM
cblr-2984	972	2	(	(	PUNCT
cblr-2984	972	3	2002	2002	NUM
cblr-2984	972	4	)	)	PUNCT
cblr-2984	973	1	(	(	PUNCT
cblr-2984	973	2	describing	describe	VERB
cblr-2984	973	3	the	the	DET
cblr-2984	973	4	importance	importance	NOUN
cblr-2984	973	5	of	of	ADP
cblr-2984	973	6	shareholder	shareholder	NOUN
cblr-2984	973	7	voting	voting	NOUN
cblr-2984	973	8	and	and	CCONJ
cblr-2984	973	9	proposing	propose	VERB
cblr-2984	973	10	that	that	SCONJ
cblr-2984	973	11	shareholders	shareholder	NOUN
cblr-2984	973	12	be	be	AUX
cblr-2984	973	13	required	require	VERB
cblr-2984	973	14	to	to	PART
cblr-2984	973	15	approve	approve	VERB
cblr-2984	973	16	takeover	takeover	NOUN
cblr-2984	973	17	transactions	transaction	NOUN
cblr-2984	973	18	)	)	PUNCT
cblr-2984	973	19	.	.	PUNCT
cblr-2984	974	1	194	194	NUM
cblr-2984	974	2	see	see	VERB
cblr-2984	974	3	paul	paul	PROPN
cblr-2984	974	4	j.	j.	PROPN
cblr-2984	974	5	much	much	PROPN
cblr-2984	974	6	&	&	CCONJ
cblr-2984	974	7	timothy	timothy	PROPN
cblr-2984	974	8	j.	j.	PROPN
cblr-2984	974	9	fagan	fagan	PROPN
cblr-2984	974	10	,	,	PUNCT
cblr-2984	974	11	the	the	DET
cblr-2984	974	12	value	value	NOUN
cblr-2984	974	13	of	of	ADP
cblr-2984	974	14	voting	voting	NOUN
cblr-2984	974	15	rights	right	NOUN
cblr-2984	974	16	,	,	PUNCT
cblr-2984	974	17	in	in	ADP
cblr-2984	974	18	financial	financial	ADJ
cblr-2984	974	19	valuation	valuation	NOUN
cblr-2984	974	20	:	:	PUNCT
cblr-2984	974	21	businesses	business	NOUN
cblr-2984	974	22	and	and	CCONJ
cblr-2984	974	23	business	business	NOUN
cblr-2984	974	24	interests	interest	NOUN
cblr-2984	974	25	(	(	PUNCT
cblr-2984	974	26	1996	1996	NUM
cblr-2984	974	27	)	)	PUNCT
cblr-2984	974	28	(	(	PUNCT
cblr-2984	974	29	finding	find	VERB
cblr-2984	974	30	1.15	1.15	NUM
cblr-2984	974	31	percent	percent	NOUN
cblr-2984	974	32	to	to	ADP
cblr-2984	974	33	2.83	2.83	NUM
cblr-2984	974	34	percent	percent	NOUN
cblr-2984	974	35	premium	premium	NOUN
cblr-2984	974	36	for	for	ADP
cblr-2984	974	37	voting	vote	VERB
cblr-2984	974	38	stock	stock	NOUN
cblr-2984	974	39	over	over	ADP
cblr-2984	974	40	nonvoting	nonvoting	ADJ
cblr-2984	974	41	stock	stock	NOUN
cblr-2984	974	42	)	)	PUNCT
cblr-2984	974	43	;	;	PUNCT
cblr-2984	974	44	ronald	ronald	PROPN
cblr-2984	974	45	c.	c.	PROPN
cblr-2984	974	46	lease	lease	PROPN
cblr-2984	974	47	,	,	PUNCT
cblr-2984	974	48	john	john	PROPN
cblr-2984	974	49	j.	j.	PROPN
cblr-2984	974	50	mcconnell	mcconnell	PROPN
cblr-2984	974	51	&	&	CCONJ
cblr-2984	974	52	wayne	wayne	PROPN
cblr-2984	974	53	h.	h.	PROPN
cblr-2984	974	54	mikkelson	mikkelson	PROPN
cblr-2984	974	55	,	,	PUNCT
cblr-2984	974	56	the	the	DET
cblr-2984	974	57	market	market	NOUN
cblr-2984	974	58	value	value	NOUN
cblr-2984	974	59	of	of	ADP
cblr-2984	974	60	control	control	NOUN
cblr-2984	974	61	in	in	ADP
cblr-2984	974	62	publicly	publicly	ADV
cblr-2984	974	63	traded	trade	VERB
cblr-2984	974	64	corporations	corporation	NOUN
cblr-2984	974	65	,	,	PUNCT
cblr-2984	974	66	11	11	NUM
cblr-2984	974	67	j.	j.	PROPN
cblr-2984	974	68	fin	fin	PROPN
cblr-2984	974	69	.	.	PUNCT
cblr-2984	975	1	no	no	INTJ
cblr-2984	975	2	.	.	PUNCT
cblr-2984	976	1	1:1	1:1	NUM
cblr-2984	976	2	]	]	X
cblr-2984	976	3	columbia	columbia	PROPN
cblr-2984	976	4	business	business	PROPN
cblr-2984	976	5	law	law	PROPN
cblr-2984	976	6	re	re	AUX
cblr-2984	976	7	view	view	VERB
cblr-2984	976	8	importance	importance	NOUN
cblr-2984	976	9	of	of	ADP
cblr-2984	976	10	a	a	DET
cblr-2984	976	11	target	target	NOUN
cblr-2984	976	12	shareholder	shareholder	NOUN
cblr-2984	976	13	's	's	PART
cblr-2984	976	14	loss	loss	NOUN
cblr-2984	976	15	or	or	CCONJ
cblr-2984	976	16	gain	gain	NOUN
cblr-2984	976	17	of	of	ADP
cblr-2984	976	18	voting	voting	NOUN
cblr-2984	976	19	rights	right	NOUN
cblr-2984	976	20	as	as	ADP
cblr-2984	976	21	a	a	DET
cblr-2984	976	22	result	result	NOUN
cblr-2984	976	23	of	of	ADP
cblr-2984	976	24	a	a	DET
cblr-2984	976	25	merger	merger	NOUN
cblr-2984	976	26	that	that	PRON
cblr-2984	976	27	qualifies	qualify	VERB
cblr-2984	976	28	as	as	ADP
cblr-2984	976	29	a	a	DET
cblr-2984	976	30	reorganization	reorganization	NOUN
cblr-2984	976	31	.	.	PUNCT
cblr-2984	977	1	9	9	NUM
cblr-2984	977	2	'	'	PUNCT
cblr-2984	977	3	this	this	DET
cblr-2984	977	4	aspect	aspect	NOUN
cblr-2984	977	5	of	of	ADP
cblr-2984	977	6	the	the	DET
cblr-2984	977	7	tax	tax	NOUN
cblr-2984	977	8	law	law	NOUN
cblr-2984	977	9	contributes	contribute	VERB
cblr-2984	977	10	directly	directly	ADV
cblr-2984	977	11	to	to	ADP
cblr-2984	977	12	the	the	DET
cblr-2984	977	13	continuity	continuity	NOUN
cblr-2984	977	14	of	of	ADP
cblr-2984	977	15	interest	interest	NOUN
cblr-2984	977	16	fiction	fiction	NOUN
cblr-2984	977	17	described	describe	VERB
cblr-2984	977	18	in	in	ADP
cblr-2984	977	19	part	part	NOUN
cblr-2984	977	20	iv	iv	NUM
cblr-2984	977	21	.	.	PUNCT
cblr-2984	978	1	the	the	DET
cblr-2984	978	2	proposal	proposal	NOUN
cblr-2984	978	3	seeks	seek	VERB
cblr-2984	978	4	to	to	PART
cblr-2984	978	5	cure	cure	VERB
cblr-2984	978	6	this	this	DET
cblr-2984	978	7	fiction	fiction	NOUN
cblr-2984	978	8	by	by	ADP
cblr-2984	978	9	treating	treat	VERB
cblr-2984	978	10	such	such	DET
cblr-2984	978	11	a	a	DET
cblr-2984	978	12	dissimilar	dissimilar	ADJ
cblr-2984	978	13	exchange	exchange	NOUN
cblr-2984	978	14	as	as	ADP
cblr-2984	978	15	something	something	PRON
cblr-2984	978	16	more	more	ADJ
cblr-2984	978	17	than	than	ADP
cblr-2984	978	18	a	a	DET
cblr-2984	978	19	purely	purely	ADV
cblr-2984	978	20	paper	paper	NOUN
cblr-2984	978	21	transaction	transaction	NOUN
cblr-2984	978	22	.	.	PUNCT
cblr-2984	979	1	if	if	SCONJ
cblr-2984	979	2	a	a	DET
cblr-2984	979	3	target	target	NOUN
cblr-2984	979	4	shareholder	shareholder	NOUN
cblr-2984	979	5	gives	give	VERB
cblr-2984	979	6	up	up	ADP
cblr-2984	979	7	stock	stock	NOUN
cblr-2984	979	8	that	that	PRON
cblr-2984	979	9	entitled	entitle	VERB
cblr-2984	979	10	him	he	PRON
cblr-2984	979	11	to	to	PART
cblr-2984	979	12	vote	vote	VERB
cblr-2984	979	13	in	in	ADP
cblr-2984	979	14	exchange	exchange	NOUN
cblr-2984	979	15	for	for	ADP
cblr-2984	979	16	stock	stock	NOUN
cblr-2984	979	17	that	that	PRON
cblr-2984	979	18	carries	carry	VERB
cblr-2984	979	19	no	no	DET
cblr-2984	979	20	such	such	ADJ
cblr-2984	979	21	voting	vote	VERB
cblr-2984	979	22	right	right	NOUN
cblr-2984	979	23	(	(	PUNCT
cblr-2984	979	24	or	or	CCONJ
cblr-2984	979	25	vice	vice	NOUN
cblr-2984	979	26	versa	versa	ADV
cblr-2984	979	27	)	)	PUNCT
cblr-2984	979	28	,	,	PUNCT
cblr-2984	979	29	that	that	DET
cblr-2984	979	30	target	target	NOUN
cblr-2984	979	31	shareholder	shareholder	NOUN
cblr-2984	979	32	should	should	AUX
cblr-2984	979	33	not	not	PART
cblr-2984	979	34	be	be	AUX
cblr-2984	979	35	treated	treat	VERB
cblr-2984	979	36	for	for	ADP
cblr-2984	979	37	tax	tax	NOUN
cblr-2984	979	38	purposes	purpose	NOUN
cblr-2984	979	39	as	as	SCONJ
cblr-2984	979	40	though	though	SCONJ
cblr-2984	979	41	no	no	DET
cblr-2984	979	42	substantive	substantive	ADJ
cblr-2984	979	43	change	change	NOUN
cblr-2984	979	44	has	have	AUX
cblr-2984	979	45	occurred	occur	VERB
cblr-2984	979	46	.	.	PUNCT
cblr-2984	980	1	96	96	NUM
cblr-2984	980	2	this	this	DET
cblr-2984	980	3	aspect	aspect	NOUN
cblr-2984	980	4	of	of	ADP
cblr-2984	980	5	the	the	DET
cblr-2984	980	6	proposal	proposal	NOUN
cblr-2984	980	7	considers	consider	VERB
cblr-2984	980	8	not	not	PART
cblr-2984	980	9	only	only	ADV
cblr-2984	980	10	the	the	DET
cblr-2984	980	11	question	question	NOUN
cblr-2984	980	12	of	of	ADP
cblr-2984	980	13	whether	whether	SCONJ
cblr-2984	980	14	a	a	DET
cblr-2984	980	15	target	target	NOUN
cblr-2984	980	16	shareholder	shareholder	NOUN
cblr-2984	980	17	has	have	AUX
cblr-2984	980	18	exchanged	exchange	VERB
cblr-2984	980	19	stock	stock	NOUN
cblr-2984	980	20	for	for	ADP
cblr-2984	980	21	stock	stock	NOUN
cblr-2984	980	22	,	,	PUNCT
cblr-2984	980	23	but	but	CCONJ
cblr-2984	980	24	more	more	ADV
cblr-2984	980	25	specifically	specifically	ADV
cblr-2984	980	26	,	,	PUNCT
cblr-2984	980	27	whether	whether	SCONJ
cblr-2984	980	28	that	that	DET
cblr-2984	980	29	shareholder	shareholder	NOUN
cblr-2984	980	30	has	have	AUX
cblr-2984	980	31	received	receive	VERB
cblr-2984	980	32	stock	stock	NOUN
cblr-2984	980	33	that	that	PRON
cblr-2984	980	34	bears	bear	VERB
cblr-2984	980	35	significantly	significantly	ADV
cblr-2984	980	36	different	different	ADJ
cblr-2984	980	37	rights	right	NOUN
cblr-2984	980	38	than	than	ADP
cblr-2984	980	39	that	that	PRON
cblr-2984	980	40	which	which	PRON
cblr-2984	980	41	he	he	PRON
cblr-2984	980	42	relinquished	relinquish	VERB
cblr-2984	980	43	.	.	PUNCT
cblr-2984	981	1	similarly	similarly	ADV
cblr-2984	981	2	,	,	PUNCT
cblr-2984	981	3	the	the	DET
cblr-2984	981	4	disproportionate	disproportionate	ADJ
cblr-2984	981	5	ownership	ownership	NOUN
cblr-2984	981	6	reduction	reduction	NOUN
cblr-2984	981	7	test	test	NOUN
cblr-2984	981	8	under	under	ADP
cblr-2984	981	9	the	the	DET
cblr-2984	981	10	proposal	proposal	NOUN
cblr-2984	981	11	underscores	underscore	VERB
cblr-2984	981	12	the	the	DET
cblr-2984	981	13	need	need	NOUN
cblr-2984	981	14	to	to	PART
cblr-2984	981	15	consider	consider	VERB
cblr-2984	981	16	changes	change	NOUN
cblr-2984	981	17	in	in	ADP
cblr-2984	981	18	a	a	DET
cblr-2984	981	19	target	target	NOUN
cblr-2984	981	20	shareholder	shareholder	NOUN
cblr-2984	981	21	's	's	PART
cblr-2984	981	22	relative	relative	ADJ
cblr-2984	981	23	position	position	NOUN
cblr-2984	981	24	as	as	ADP
cblr-2984	981	25	a	a	DET
cblr-2984	981	26	shareholder	shareholder	NOUN
cblr-2984	981	27	following	follow	VERB
cblr-2984	981	28	a	a	DET
cblr-2984	981	29	merger	merger	NOUN
cblr-2984	981	30	.	.	PUNCT
cblr-2984	982	1	under	under	ADP
cblr-2984	982	2	the	the	DET
cblr-2984	982	3	proposal	proposal	NOUN
cblr-2984	982	4	,	,	PUNCT
cblr-2984	982	5	a	a	DET
cblr-2984	982	6	greater	great	ADJ
cblr-2984	982	7	-	-	PUNCT
cblr-2984	982	8	thaneighty	thaneighty	NOUN
cblr-2984	982	9	-	-	PUNCT
cblr-2984	982	10	percent	percent	NOUN
cblr-2984	982	11	decrease	decrease	NOUN
cblr-2984	982	12	(	(	PUNCT
cblr-2984	982	13	by	by	ADP
cblr-2984	982	14	vote	vote	NOUN
cblr-2984	982	15	or	or	CCONJ
cblr-2984	982	16	value	value	NOUN
cblr-2984	982	17	)	)	PUNCT
cblr-2984	982	18	in	in	ADP
cblr-2984	982	19	a	a	DET
cblr-2984	982	20	shareholder	shareholder	NOUN
cblr-2984	982	21	's	's	PART
cblr-2984	982	22	econ	econ	NOUN
cblr-2984	982	23	.	.	PUNCT
cblr-2984	983	1	439	439	NUM
cblr-2984	983	2	(	(	PUNCT
cblr-2984	983	3	1983	1983	NUM
cblr-2984	983	4	)	)	PUNCT
cblr-2984	983	5	(	(	PUNCT
cblr-2984	983	6	finding	find	VERB
cblr-2984	983	7	5.44	5.44	NUM
cblr-2984	983	8	percent	percent	NOUN
cblr-2984	983	9	premium	premium	NOUN
cblr-2984	983	10	for	for	ADP
cblr-2984	983	11	voting	vote	VERB
cblr-2984	983	12	stock	stock	NOUN
cblr-2984	983	13	over	over	ADP
cblr-2984	983	14	nonvoting	nonvoting	ADJ
cblr-2984	983	15	stock	stock	NOUN
cblr-2984	983	16	)	)	PUNCT
cblr-2984	983	17	.	.	PUNCT
cblr-2984	984	1	...	...	PUNCT
cblr-2984	985	1	neither	neither	DET
cblr-2984	985	2	i.r.c	i.r.c	NOUN
cblr-2984	985	3	.	.	PUNCT
cblr-2984	986	1	§	§	PROPN
cblr-2984	986	2	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	986	3	)	)	PUNCT
cblr-2984	986	4	(	(	PUNCT
cblr-2984	986	5	2005	2005	NUM
cblr-2984	986	6	)	)	PUNCT
cblr-2984	986	7	(	(	PUNCT
cblr-2984	986	8	forward	forward	ADV
cblr-2984	986	9	mergers	merger	NOUN
cblr-2984	986	10	of	of	ADP
cblr-2984	986	11	target	target	NOUN
cblr-2984	986	12	into	into	ADP
cblr-2984	986	13	acquiror	acquiror	NOUN
cblr-2984	986	14	)	)	PUNCT
cblr-2984	986	15	nor	nor	CCONJ
cblr-2984	986	16	i.r.c	i.r.c	NOUN
cblr-2984	986	17	.	.	PUNCT
cblr-2984	987	1	§	§	PROPN
cblr-2984	987	2	368(a)(2)(d	368(a)(2)(d	PROPN
cblr-2984	987	3	)	)	PUNCT
cblr-2984	987	4	(	(	PUNCT
cblr-2984	987	5	2005	2005	NUM
cblr-2984	987	6	)	)	PUNCT
cblr-2984	987	7	(	(	PUNCT
cblr-2984	987	8	forward	forward	ADV
cblr-2984	987	9	mergers	merger	NOUN
cblr-2984	987	10	of	of	ADP
cblr-2984	987	11	target	target	NOUN
cblr-2984	987	12	into	into	ADP
cblr-2984	987	13	acquiror	acquiror	NOUN
cblr-2984	987	14	's	's	PART
cblr-2984	987	15	subsidiary	subsidiary	NOUN
cblr-2984	987	16	)	)	PUNCT
cblr-2984	987	17	require	require	VERB
cblr-2984	987	18	the	the	DET
cblr-2984	987	19	stock	stock	NOUN
cblr-2984	987	20	that	that	PRON
cblr-2984	987	21	target	target	VERB
cblr-2984	987	22	shareholders	shareholder	NOUN
cblr-2984	987	23	receive	receive	VERB
cblr-2984	987	24	pursuant	pursuant	ADV
cblr-2984	987	25	to	to	ADP
cblr-2984	987	26	the	the	DET
cblr-2984	987	27	reorganization	reorganization	NOUN
cblr-2984	987	28	to	to	PART
cblr-2984	987	29	consist	consist	VERB
cblr-2984	987	30	of	of	ADP
cblr-2984	987	31	acquiror	acquiror	NOUN
cblr-2984	987	32	voting	voting	NOUN
cblr-2984	987	33	stock	stock	NOUN
cblr-2984	987	34	.	.	PUNCT
cblr-2984	988	1	consequently	consequently	ADV
cblr-2984	988	2	,	,	PUNCT
cblr-2984	988	3	a	a	DET
cblr-2984	988	4	target	target	NOUN
cblr-2984	988	5	shareholder	shareholder	NOUN
cblr-2984	988	6	may	may	AUX
cblr-2984	988	7	exchange	exchange	VERB
cblr-2984	988	8	target	target	VERB
cblr-2984	988	9	voting	voting	NOUN
cblr-2984	988	10	stock	stock	NOUN
cblr-2984	988	11	for	for	ADP
cblr-2984	988	12	acquiror	acquiror	NOUN
cblr-2984	988	13	non	non	ADJ
cblr-2984	988	14	-	-	ADJ
cblr-2984	988	15	voting	voting	ADJ
cblr-2984	988	16	stock	stock	NOUN
cblr-2984	988	17	,	,	PUNCT
cblr-2984	988	18	and	and	CCONJ
cblr-2984	988	19	vice	vice	ADV
cblr-2984	988	20	versa	versa	ADV
cblr-2984	988	21	,	,	PUNCT
cblr-2984	988	22	in	in	ADP
cblr-2984	988	23	a	a	DET
cblr-2984	988	24	merger	merger	NOUN
cblr-2984	988	25	that	that	PRON
cblr-2984	988	26	satisfies	satisfy	VERB
cblr-2984	988	27	either	either	PRON
cblr-2984	988	28	of	of	ADP
cblr-2984	988	29	these	these	DET
cblr-2984	988	30	provisions	provision	NOUN
cblr-2984	988	31	.	.	PUNCT
cblr-2984	988	32	"	"	PUNCT
cblr-2984	989	1	the	the	DET
cblr-2984	989	2	rules	rule	NOUN
cblr-2984	989	3	regarding	regard	VERB
cblr-2984	989	4	changes	change	NOUN
cblr-2984	989	5	to	to	ADP
cblr-2984	989	6	the	the	DET
cblr-2984	989	7	terms	term	NOUN
cblr-2984	989	8	of	of	ADP
cblr-2984	989	9	debt	debt	NOUN
cblr-2984	989	10	instruments	instrument	NOUN
cblr-2984	989	11	look	look	VERB
cblr-2984	989	12	to	to	ADP
cblr-2984	989	13	whether	whether	SCONJ
cblr-2984	989	14	the	the	DET
cblr-2984	989	15	debt	debt	NOUN
cblr-2984	989	16	instrument	instrument	NOUN
cblr-2984	989	17	has	have	AUX
cblr-2984	989	18	undergone	undergo	VERB
cblr-2984	989	19	a	a	DET
cblr-2984	989	20	"	"	PUNCT
cblr-2984	989	21	significant	significant	ADJ
cblr-2984	989	22	modification	modification	NOUN
cblr-2984	989	23	,	,	PUNCT
cblr-2984	989	24	"	"	PUNCT
cblr-2984	989	25	in	in	ADP
cblr-2984	989	26	which	which	DET
cblr-2984	989	27	case	case	NOUN
cblr-2984	989	28	the	the	DET
cblr-2984	989	29	holder	holder	NOUN
cblr-2984	989	30	is	be	AUX
cblr-2984	989	31	treated	treat	VERB
cblr-2984	989	32	as	as	ADP
cblr-2984	989	33	exchanging	exchange	VERB
cblr-2984	989	34	the	the	DET
cblr-2984	989	35	old	old	ADJ
cblr-2984	989	36	instrument	instrument	NOUN
cblr-2984	989	37	for	for	ADP
cblr-2984	989	38	a	a	DET
cblr-2984	989	39	new	new	ADJ
cblr-2984	989	40	one	one	NOUN
cblr-2984	989	41	in	in	ADP
cblr-2984	989	42	a	a	DET
cblr-2984	989	43	taxable	taxable	ADJ
cblr-2984	989	44	exchange	exchange	NOUN
cblr-2984	989	45	.	.	PUNCT
cblr-2984	990	1	treas	treas	PROPN
cblr-2984	990	2	.	.	PUNCT
cblr-2984	991	1	reg	reg	PROPN
cblr-2984	991	2	.	.	PUNCT
cblr-2984	992	1	§	§	PROPN
cblr-2984	992	2	1.10013(c)(1	1.10013(c)(1	NUM
cblr-2984	992	3	)	)	PUNCT
cblr-2984	992	4	(	(	PUNCT
cblr-2984	992	5	1996	1996	NUM
cblr-2984	992	6	)	)	PUNCT
cblr-2984	992	7	.	.	PUNCT
cblr-2984	993	1	here	here	ADV
cblr-2984	993	2	,	,	PUNCT
cblr-2984	993	3	a	a	DET
cblr-2984	993	4	target	target	NOUN
cblr-2984	993	5	shareholder	shareholder	NOUN
cblr-2984	993	6	actually	actually	ADV
cblr-2984	993	7	exchanges	exchange	VERB
cblr-2984	993	8	old	old	ADJ
cblr-2984	993	9	stock	stock	NOUN
cblr-2984	993	10	for	for	ADP
cblr-2984	993	11	new	new	ADJ
cblr-2984	993	12	stock	stock	NOUN
cblr-2984	993	13	and	and	CCONJ
cblr-2984	993	14	the	the	DET
cblr-2984	993	15	new	new	ADJ
cblr-2984	993	16	stock	stock	NOUN
cblr-2984	993	17	bears	bear	VERB
cblr-2984	993	18	significantly	significantly	ADV
cblr-2984	993	19	different	different	ADJ
cblr-2984	993	20	rights	right	NOUN
cblr-2984	993	21	and	and	CCONJ
cblr-2984	993	22	privileges	privilege	NOUN
cblr-2984	993	23	in	in	ADP
cblr-2984	993	24	comparison	comparison	NOUN
cblr-2984	993	25	to	to	ADP
cblr-2984	993	26	the	the	DET
cblr-2984	993	27	old	old	ADJ
cblr-2984	993	28	stock	stock	NOUN
cblr-2984	993	29	.	.	PUNCT
cblr-2984	994	1	the	the	DET
cblr-2984	994	2	same	same	ADJ
cblr-2984	994	3	principles	principle	NOUN
cblr-2984	994	4	that	that	PRON
cblr-2984	994	5	apply	apply	VERB
cblr-2984	994	6	in	in	ADP
cblr-2984	994	7	the	the	DET
cblr-2984	994	8	deemed	deemed	ADJ
cblr-2984	994	9	debt	debt	NOUN
cblr-2984	994	10	exchange	exchange	NOUN
cblr-2984	994	11	context	context	NOUN
cblr-2984	994	12	should	should	AUX
cblr-2984	994	13	apply	apply	VERB
cblr-2984	994	14	in	in	ADP
cblr-2984	994	15	an	an	DET
cblr-2984	994	16	actual	actual	ADJ
cblr-2984	994	17	stock	stock	NOUN
cblr-2984	994	18	exchange	exchange	NOUN
cblr-2984	994	19	context	context	NOUN
cblr-2984	994	20	as	as	ADV
cblr-2984	994	21	well	well	ADV
cblr-2984	994	22	.	.	PUNCT
cblr-2984	995	1	[	[	X
cblr-2984	995	2	vol	vol	NOUN
cblr-2984	995	3	.	.	PUNCT
cblr-2984	995	4	2006	2006	NUM
cblr-2984	995	5	confronting	confront	VERB
cblr-2984	995	6	continuity	continuity	NOUN
cblr-2984	995	7	percentage	percentage	NOUN
cblr-2984	995	8	interest	interest	NOUN
cblr-2984	995	9	following	follow	VERB
cblr-2984	995	10	a	a	DET
cblr-2984	995	11	merger	merger	NOUN
cblr-2984	995	12	leads	lead	VERB
cblr-2984	995	13	to	to	ADP
cblr-2984	995	14	current	current	ADJ
cblr-2984	995	15	taxation	taxation	NOUN
cblr-2984	995	16	of	of	ADP
cblr-2984	995	17	the	the	DET
cblr-2984	995	18	shareholder	shareholder	NOUN
cblr-2984	995	19	's	's	PART
cblr-2984	995	20	stock	stock	NOUN
cblr-2984	995	21	-	-	PUNCT
cblr-2984	995	22	for	for	ADP
cblr-2984	995	23	-	-	PUNCT
cblr-2984	995	24	stock	stock	NOUN
cblr-2984	995	25	exchange	exchange	NOUN
cblr-2984	995	26	.	.	PUNCT
cblr-2984	996	1	(	(	PUNCT
cblr-2984	996	2	the	the	DET
cblr-2984	996	3	proposal	proposal	NOUN
cblr-2984	996	4	refers	refer	VERB
cblr-2984	996	5	to	to	ADP
cblr-2984	996	6	percentage	percentage	NOUN
cblr-2984	996	7	interest	interest	NOUN
cblr-2984	996	8	in	in	ADP
cblr-2984	996	9	terms	term	NOUN
cblr-2984	996	10	of	of	ADP
cblr-2984	996	11	both	both	DET
cblr-2984	996	12	"	"	PUNCT
cblr-2984	996	13	vote	vote	NOUN
cblr-2984	996	14	"	"	PUNCT
cblr-2984	996	15	and	and	CCONJ
cblr-2984	996	16	"	"	PUNCT
cblr-2984	996	17	value	value	NOUN
cblr-2984	996	18	"	"	PUNCT
cblr-2984	996	19	because	because	SCONJ
cblr-2984	996	20	it	it	PRON
cblr-2984	996	21	considers	consider	VERB
cblr-2984	996	22	such	such	DET
cblr-2984	996	23	a	a	DET
cblr-2984	996	24	significant	significant	ADJ
cblr-2984	996	25	downward	downward	ADJ
cblr-2984	996	26	change	change	NOUN
cblr-2984	996	27	in	in	ADP
cblr-2984	996	28	a	a	DET
cblr-2984	996	29	shareholder	shareholder	NOUN
cblr-2984	996	30	's	's	PART
cblr-2984	996	31	voting	voting	NOUN
cblr-2984	996	32	power	power	NOUN
cblr-2984	996	33	or	or	CCONJ
cblr-2984	996	34	share	share	NOUN
cblr-2984	996	35	of	of	ADP
cblr-2984	996	36	the	the	DET
cblr-2984	996	37	value	value	NOUN
cblr-2984	996	38	of	of	ADP
cblr-2984	996	39	the	the	DET
cblr-2984	996	40	enterprise	enterprise	NOUN
cblr-2984	996	41	to	to	PART
cblr-2984	996	42	merit	merit	VERB
cblr-2984	996	43	relaxation	relaxation	NOUN
cblr-2984	996	44	of	of	ADP
cblr-2984	996	45	the	the	DET
cblr-2984	996	46	default	default	NOUN
cblr-2984	996	47	shareholder	shareholder	NOUN
cblr-2984	996	48	non	non	NOUN
cblr-2984	996	49	-	-	NOUN
cblr-2984	996	50	recognition	recognition	ADJ
cblr-2984	996	51	rule.9	rule.9	NOUN
cblr-2984	996	52	7	7	NUM
cblr-2984	996	53	)	)	PUNCT
cblr-2984	996	54	this	this	DET
cblr-2984	996	55	rule	rule	NOUN
cblr-2984	996	56	effectively	effectively	ADV
cblr-2984	996	57	addresses	address	VERB
cblr-2984	996	58	mergers	merger	NOUN
cblr-2984	996	59	of	of	ADP
cblr-2984	996	60	corporations	corporation	NOUN
cblr-2984	996	61	with	with	ADP
cblr-2984	996	62	few	few	ADJ
cblr-2984	996	63	shareholders	shareholder	NOUN
cblr-2984	996	64	into	into	ADP
cblr-2984	996	65	corporations	corporation	NOUN
cblr-2984	996	66	with	with	ADP
cblr-2984	996	67	many	many	ADJ
cblr-2984	996	68	shareholders	shareholder	NOUN
cblr-2984	996	69	.	.	PUNCT
cblr-2984	997	1	98	98	NUM
cblr-2984	997	2	such	such	ADJ
cblr-2984	997	3	mergers	merger	NOUN
cblr-2984	997	4	would	would	AUX
cblr-2984	997	5	most	most	ADV
cblr-2984	997	6	likely	likely	ADV
cblr-2984	997	7	trigger	trigger	VERB
cblr-2984	997	8	dramatic	dramatic	ADJ
cblr-2984	997	9	downward	downward	ADJ
cblr-2984	997	10	shifts	shift	NOUN
cblr-2984	997	11	in	in	ADP
cblr-2984	997	12	a	a	DET
cblr-2984	997	13	target	target	NOUN
cblr-2984	997	14	shareholder	shareholder	NOUN
cblr-2984	997	15	's	's	PART
cblr-2984	997	16	proportionate	proportionate	ADJ
cblr-2984	997	17	ownership	ownership	NOUN
cblr-2984	997	18	interest	interest	NOUN
cblr-2984	997	19	(	(	PUNCT
cblr-2984	997	20	by	by	ADP
cblr-2984	997	21	vote	vote	NOUN
cblr-2984	997	22	or	or	CCONJ
cblr-2984	997	23	value	value	NOUN
cblr-2984	997	24	)	)	PUNCT
cblr-2984	997	25	.	.	PUNCT
cblr-2984	998	1	99	99	NUM
cblr-2984	998	2	returning	return	VERB
cblr-2984	998	3	to	to	ADP
cblr-2984	998	4	an	an	DET
cblr-2984	998	5	example	example	NOUN
cblr-2984	998	6	from	from	ADP
cblr-2984	998	7	part	part	NOUN
cblr-2984	998	8	iv	iv	ADP
cblr-2984	998	9	,	,	PUNCT
cblr-2984	998	10	farmer	farmer	NOUN
cblr-2984	998	11	brown	brown	PROPN
cblr-2984	998	12	's	's	PART
cblr-2984	998	13	exchange	exchange	NOUN
cblr-2984	998	14	of	of	ADP
cblr-2984	998	15	small	small	ADJ
cblr-2984	998	16	cheesecorp	cheesecorp	NOUN
cblr-2984	998	17	stock	stock	NOUN
cblr-2984	998	18	for	for	ADP
cblr-2984	998	19	big	big	PROPN
cblr-2984	998	20	cheesecorp	cheesecorp	PROPN
cblr-2984	998	21	stock	stock	NOUN
cblr-2984	998	22	-	-	PUNCT
cblr-2984	998	23	where	where	SCONJ
cblr-2984	998	24	his	his	PRON
cblr-2984	998	25	percentage	percentage	NOUN
cblr-2984	998	26	interest	interest	NOUN
cblr-2984	998	27	plummeted	plummet	VERB
cblr-2984	998	28	from	from	ADP
cblr-2984	998	29	100	100	NUM
cblr-2984	998	30	percent	percent	NOUN
cblr-2984	998	31	to	to	ADP
cblr-2984	998	32	.001	.001	NUM
cblr-2984	998	33	percent	percent	NOUN
cblr-2984	998	34	-	-	PUNCT
cblr-2984	998	35	should	should	AUX
cblr-2984	998	36	not	not	PART
cblr-2984	998	37	be	be	AUX
cblr-2984	998	38	deemed	deem	VERB
cblr-2984	998	39	a	a	DET
cblr-2984	998	40	purely	purely	ADV
cblr-2984	998	41	paper	paper	NOUN
cblr-2984	998	42	transaction	transaction	NOUN
cblr-2984	998	43	.	.	PUNCT
cblr-2984	999	1	farmer	farmer	PROPN
cblr-2984	999	2	brown	brown	PROPN
cblr-2984	999	3	's	's	PART
cblr-2984	999	4	voice	voice	NOUN
cblr-2984	999	5	in	in	ADP
cblr-2984	999	6	corporate	corporate	ADJ
cblr-2984	999	7	affairs	affair	NOUN
cblr-2984	999	8	and	and	CCONJ
cblr-2984	999	9	his	his	PRON
cblr-2984	999	10	proportionate	proportionate	ADJ
cblr-2984	999	11	rights	right	NOUN
cblr-2984	999	12	to	to	ADP
cblr-2984	999	13	the	the	DET
cblr-2984	999	14	assets	asset	NOUN
cblr-2984	999	15	of	of	ADP
cblr-2984	999	16	the	the	DET
cblr-2984	999	17	enterprise	enterprise	NOUN
cblr-2984	999	18	are	be	AUX
cblr-2984	999	19	completely	completely	ADV
cblr-2984	999	20	different	different	ADJ
cblr-2984	999	21	as	as	ADP
cblr-2984	999	22	a	a	DET
cblr-2984	999	23	result	result	NOUN
cblr-2984	999	24	of	of	ADP
cblr-2984	999	25	the	the	DET
cblr-2984	999	26	merger	merger	NOUN
cblr-2984	999	27	.	.	PUNCT
cblr-2984	1000	1	if	if	SCONJ
cblr-2984	1000	2	a	a	DET
cblr-2984	1000	3	general	general	ADJ
cblr-2984	1000	4	goal	goal	NOUN
cblr-2984	1000	5	of	of	ADP
cblr-2984	1000	6	the	the	DET
cblr-2984	1000	7	tax	tax	NOUN
cblr-2984	1000	8	system	system	NOUN
cblr-2984	1000	9	is	be	AUX
cblr-2984	1000	10	to	to	PART
cblr-2984	1000	11	identify	identify	VERB
cblr-2984	1000	12	realization	realization	NOUN
cblr-2984	1000	13	events	event	NOUN
cblr-2984	1000	14	(	(	PUNCT
cblr-2984	1000	15	where	where	SCONJ
cblr-2984	1000	16	taxpayers	taxpayer	NOUN
cblr-2984	1000	17	exchange	exchange	VERB
cblr-2984	1000	18	property	property	NOUN
cblr-2984	1000	19	for	for	ADP
cblr-2984	1000	20	"	"	PUNCT
cblr-2984	1000	21	materially	materially	ADV
cblr-2984	1000	22	different	different	ADJ
cblr-2984	1000	23	property	property	NOUN
cblr-2984	1000	24	"	"	PUNCT
cblr-2984	1000	25	)	)	PUNCT
cblr-2984	1000	26	,	,	PUNCT
cblr-2984	1000	27	0	0	NUM
cblr-2984	1000	28	then	then	ADV
cblr-2984	1000	29	this	this	DET
cblr-2984	1000	30	type	type	NOUN
cblr-2984	1000	31	of	of	ADP
cblr-2984	1000	32	exchange	exchange	NOUN
cblr-2984	1000	33	ought	ought	AUX
cblr-2984	1000	34	to	to	PART
cblr-2984	1000	35	be	be	AUX
cblr-2984	1000	36	considered	consider	VERB
cblr-2984	1000	37	an	an	DET
cblr-2984	1000	38	event	event	NOUN
cblr-2984	1000	39	that	that	PRON
cblr-2984	1000	40	merits	merit	VERB
cblr-2984	1000	41	current	current	ADJ
cblr-2984	1000	42	taxation	taxation	NOUN
cblr-2984	1000	43	.	.	PUNCT
cblr-2984	1001	1	197	197	NUM
cblr-2984	1001	2	for	for	ADP
cblr-2984	1001	3	an	an	DET
cblr-2984	1001	4	excellent	excellent	ADJ
cblr-2984	1001	5	discussion	discussion	NOUN
cblr-2984	1001	6	of	of	ADP
cblr-2984	1001	7	the	the	DET
cblr-2984	1001	8	difference	difference	NOUN
cblr-2984	1001	9	between	between	ADP
cblr-2984	1001	10	voting	voting	NOUN
cblr-2984	1001	11	and	and	CCONJ
cblr-2984	1001	12	non	non	ADJ
cblr-2984	1001	13	-	-	ADJ
cblr-2984	1001	14	voting	voting	ADJ
cblr-2984	1001	15	stock	stock	NOUN
cblr-2984	1001	16	for	for	ADP
cblr-2984	1001	17	purposes	purpose	NOUN
cblr-2984	1001	18	of	of	ADP
cblr-2984	1001	19	i.r.c	i.r.c	NOUN
cblr-2984	1001	20	.	.	PUNCT
cblr-2984	1002	1	§	§	PROPN
cblr-2984	1002	2	§	§	PROPN
cblr-2984	1002	3	368(c	368(c	PROPN
cblr-2984	1002	4	)	)	PUNCT
cblr-2984	1002	5	,	,	PUNCT
cblr-2984	1002	6	1504	1504	NUM
cblr-2984	1002	7	(	(	PUNCT
cblr-2984	1002	8	2005	2005	NUM
cblr-2984	1002	9	)	)	PUNCT
cblr-2984	1002	10	,	,	PUNCT
cblr-2984	1002	11	see	see	VERB
cblr-2984	1002	12	stuart	stuart	PROPN
cblr-2984	1002	13	lazar	lazar	PROPN
cblr-2984	1002	14	,	,	PUNCT
cblr-2984	1002	15	the	the	DET
cblr-2984	1002	16	definition	definition	NOUN
cblr-2984	1002	17	of	of	ADP
cblr-2984	1002	18	voting	vote	VERB
cblr-2984	1002	19	stock	stock	NOUN
cblr-2984	1002	20	and	and	CCONJ
cblr-2984	1002	21	the	the	DET
cblr-2984	1002	22	computation	computation	NOUN
cblr-2984	1002	23	of	of	ADP
cblr-2984	1002	24	voting	vote	VERB
cblr-2984	1002	25	power	power	NOUN
cblr-2984	1002	26	under	under	ADP
cblr-2984	1002	27	sections	section	NOUN
cblr-2984	1002	28	368(c	368(c	PROPN
cblr-2984	1002	29	)	)	PUNCT
cblr-2984	1002	30	and	and	CCONJ
cblr-2984	1002	31	1504(a	1504(a	NUM
cblr-2984	1002	32	):	):	PUNCT
cblr-2984	1002	33	recent	recent	ADJ
cblr-2984	1002	34	developments	development	NOUN
cblr-2984	1002	35	and	and	CCONJ
cblr-2984	1002	36	tax	tax	NOUN
cblr-2984	1002	37	lore	lore	NOUN
cblr-2984	1002	38	,	,	PUNCT
cblr-2984	1002	39	17	17	NUM
cblr-2984	1002	40	va	va	X
cblr-2984	1002	41	.	.	PUNCT
cblr-2984	1002	42	tax	tax	PROPN
cblr-2984	1002	43	rev	rev	PROPN
cblr-2984	1002	44	.	.	PROPN
cblr-2984	1002	45	103	103	NUM
cblr-2984	1002	46	(	(	PUNCT
cblr-2984	1002	47	1997	1997	NUM
cblr-2984	1002	48	)	)	PUNCT
cblr-2984	1002	49	.	.	PUNCT
cblr-2984	1003	1	198	198	NUM
cblr-2984	1003	2	the	the	DET
cblr-2984	1003	3	proposal	proposal	NOUN
cblr-2984	1003	4	is	be	AUX
cblr-2984	1003	5	significantly	significantly	ADV
cblr-2984	1003	6	simpler	simple	ADJ
cblr-2984	1003	7	than	than	ADP
cblr-2984	1003	8	alternatives	alternative	NOUN
cblr-2984	1003	9	offered	offer	VERB
cblr-2984	1003	10	in	in	ADP
cblr-2984	1003	11	the	the	DET
cblr-2984	1003	12	past	past	NOUN
cblr-2984	1003	13	that	that	PRON
cblr-2984	1003	14	would	would	AUX
cblr-2984	1003	15	have	have	AUX
cblr-2984	1003	16	required	require	VERB
cblr-2984	1003	17	an	an	DET
cblr-2984	1003	18	acquiror	acquiror	NOUN
cblr-2984	1003	19	to	to	PART
cblr-2984	1003	20	be	be	AUX
cblr-2984	1003	21	similar	similar	ADJ
cblr-2984	1003	22	in	in	ADP
cblr-2984	1003	23	size	size	NOUN
cblr-2984	1003	24	to	to	ADP
cblr-2984	1003	25	the	the	DET
cblr-2984	1003	26	target	target	NOUN
cblr-2984	1003	27	,	,	PUNCT
cblr-2984	1003	28	based	base	VERB
cblr-2984	1003	29	on	on	ADP
cblr-2984	1003	30	a	a	DET
cblr-2984	1003	31	number	number	NOUN
cblr-2984	1003	32	of	of	ADP
cblr-2984	1003	33	factors	factor	NOUN
cblr-2984	1003	34	,	,	PUNCT
cblr-2984	1003	35	in	in	ADP
cblr-2984	1003	36	order	order	NOUN
cblr-2984	1003	37	for	for	ADP
cblr-2984	1003	38	special	special	ADJ
cblr-2984	1003	39	tax	tax	NOUN
cblr-2984	1003	40	treatment	treatment	NOUN
cblr-2984	1003	41	to	to	PART
cblr-2984	1003	42	apply	apply	VERB
cblr-2984	1003	43	.	.	PUNCT
cblr-2984	1004	1	see	see	VERB
cblr-2984	1004	2	,	,	PUNCT
cblr-2984	1004	3	e.g.	e.g.	ADV
cblr-2984	1004	4	,	,	PUNCT
cblr-2984	1004	5	h.r	h.r	PROPN
cblr-2984	1004	6	.	.	PROPN
cblr-2984	1004	7	rep	rep	PROPN
cblr-2984	1004	8	.	.	PROPN
cblr-2984	1004	9	no	no	PROPN
cblr-2984	1004	10	.	.	NOUN
cblr-2984	1004	11	83	83	NUM
cblr-2984	1004	12	-	-	SYM
cblr-2984	1004	13	1337	1337	NUM
cblr-2984	1004	14	,	,	PUNCT
cblr-2984	1004	15	§	§	PROPN
cblr-2984	1004	16	359(a)(1	359(a)(1	NOUN
cblr-2984	1004	17	)	)	PUNCT
cblr-2984	1004	18	(	(	PUNCT
cblr-2984	1004	19	1954	1954	NUM
cblr-2984	1004	20	)	)	PUNCT
cblr-2984	1004	21	(	(	PUNCT
cblr-2984	1004	22	which	which	PRON
cblr-2984	1004	23	would	would	AUX
cblr-2984	1004	24	have	have	AUX
cblr-2984	1004	25	caused	cause	VERB
cblr-2984	1004	26	a	a	DET
cblr-2984	1004	27	merger	merger	NOUN
cblr-2984	1004	28	to	to	PART
cblr-2984	1004	29	be	be	AUX
cblr-2984	1004	30	wholly	wholly	ADV
cblr-2984	1004	31	taxable	taxable	ADJ
cblr-2984	1004	32	in	in	ADP
cblr-2984	1004	33	any	any	DET
cblr-2984	1004	34	transaction	transaction	NOUN
cblr-2984	1004	35	where	where	SCONJ
cblr-2984	1004	36	the	the	DET
cblr-2984	1004	37	acquiror	acquiror	NOUN
cblr-2984	1004	38	was	be	AUX
cblr-2984	1004	39	significantly	significantly	ADV
cblr-2984	1004	40	greater	great	ADJ
cblr-2984	1004	41	in	in	ADP
cblr-2984	1004	42	size	size	NOUN
cblr-2984	1004	43	than	than	ADP
cblr-2984	1004	44	the	the	DET
cblr-2984	1004	45	target	target	NOUN
cblr-2984	1004	46	)	)	PUNCT
cblr-2984	1004	47	.	.	PUNCT
cblr-2984	1004	48	"	"	PUNCT
cblr-2984	1005	1	note	note	VERB
cblr-2984	1005	2	that	that	SCONJ
cblr-2984	1005	3	the	the	DET
cblr-2984	1005	4	proposal	proposal	NOUN
cblr-2984	1005	5	is	be	AUX
cblr-2984	1005	6	not	not	PART
cblr-2984	1005	7	restricted	restrict	VERB
cblr-2984	1005	8	to	to	ADP
cblr-2984	1005	9	mergers	merger	NOUN
cblr-2984	1005	10	where	where	SCONJ
cblr-2984	1005	11	the	the	DET
cblr-2984	1005	12	acquiror	acquiror	NOUN
cblr-2984	1005	13	is	be	AUX
cblr-2984	1005	14	a	a	DET
cblr-2984	1005	15	public	public	ADJ
cblr-2984	1005	16	corporation	corporation	NOUN
cblr-2984	1005	17	,	,	PUNCT
cblr-2984	1005	18	as	as	SCONJ
cblr-2984	1005	19	others	other	NOUN
cblr-2984	1005	20	have	have	AUX
cblr-2984	1005	21	suggested	suggest	VERB
cblr-2984	1005	22	.	.	PUNCT
cblr-2984	1006	1	rather	rather	ADV
cblr-2984	1006	2	,	,	PUNCT
cblr-2984	1006	3	it	it	PRON
cblr-2984	1006	4	would	would	AUX
cblr-2984	1006	5	apply	apply	VERB
cblr-2984	1006	6	whenever	whenever	SCONJ
cblr-2984	1006	7	there	there	PRON
cblr-2984	1006	8	is	be	VERB
cblr-2984	1006	9	such	such	DET
cblr-2984	1006	10	a	a	DET
cblr-2984	1006	11	disproportionate	disproportionate	ADJ
cblr-2984	1006	12	reduction	reduction	NOUN
cblr-2984	1006	13	in	in	ADP
cblr-2984	1006	14	percentage	percentage	NOUN
cblr-2984	1006	15	interest	interest	NOUN
cblr-2984	1006	16	,	,	PUNCT
cblr-2984	1006	17	irrespective	irrespective	ADV
cblr-2984	1006	18	of	of	ADP
cblr-2984	1006	19	the	the	DET
cblr-2984	1006	20	public	public	ADJ
cblr-2984	1006	21	or	or	CCONJ
cblr-2984	1006	22	private	private	ADJ
cblr-2984	1006	23	nature	nature	NOUN
cblr-2984	1006	24	of	of	ADP
cblr-2984	1006	25	the	the	DET
cblr-2984	1006	26	acquiror	acquiror	NOUN
cblr-2984	1006	27	.	.	PUNCT
cblr-2984	1007	1	"	"	PUNCT
cblr-2984	1007	2	o	o	INTJ
cblr-2984	1007	3	see	see	VERB
cblr-2984	1007	4	schenk	schenk	PROPN
cblr-2984	1007	5	,	,	PUNCT
cblr-2984	1007	6	supra	supra	PROPN
cblr-2984	1007	7	note	note	NOUN
cblr-2984	1007	8	58	58	NUM
cblr-2984	1007	9	.	.	PUNCT
cblr-2984	1008	1	no	no	INTJ
cblr-2984	1008	2	.	.	NOUN
cblr-2984	1009	1	1:1	1:1	NUM
cblr-2984	1009	2	]	]	X
cblr-2984	1009	3	columbia	columbia	PROPN
cblr-2984	1009	4	business	business	PROPN
cblr-2984	1009	5	law	law	PROPN
cblr-2984	1009	6	review	review	VERB
cblr-2984	1009	7	the	the	DET
cblr-2984	1009	8	tax	tax	NOUN
cblr-2984	1009	9	law	law	NOUN
cblr-2984	1009	10	already	already	ADV
cblr-2984	1009	11	uses	use	VERB
cblr-2984	1009	12	the	the	DET
cblr-2984	1009	13	disproportionate	disproportionate	ADJ
cblr-2984	1009	14	-	-	PUNCT
cblr-2984	1009	15	reductionin	reductionin	NOUN
cblr-2984	1009	16	-	-	PUNCT
cblr-2984	1009	17	percentage	percentage	NOUN
cblr-2984	1009	18	-	-	PUNCT
cblr-2984	1009	19	interest	interest	NOUN
cblr-2984	1009	20	concept	concept	NOUN
cblr-2984	1009	21	in	in	ADP
cblr-2984	1009	22	other	other	ADJ
cblr-2984	1009	23	areas	area	NOUN
cblr-2984	1009	24	of	of	ADP
cblr-2984	1009	25	the	the	DET
cblr-2984	1009	26	code	code	NOUN
cblr-2984	1009	27	.	.	PUNCT
cblr-2984	1010	1	for	for	ADP
cblr-2984	1010	2	example	example	NOUN
cblr-2984	1010	3	,	,	PUNCT
cblr-2984	1010	4	when	when	SCONJ
cblr-2984	1010	5	a	a	DET
cblr-2984	1010	6	corporation	corporation	NOUN
cblr-2984	1010	7	redeems	redeem	VERB
cblr-2984	1010	8	a	a	DET
cblr-2984	1010	9	portion	portion	NOUN
cblr-2984	1010	10	of	of	ADP
cblr-2984	1010	11	a	a	DET
cblr-2984	1010	12	shareholder	shareholder	NOUN
cblr-2984	1010	13	's	's	PART
cblr-2984	1010	14	stock	stock	NOUN
cblr-2984	1010	15	,	,	PUNCT
cblr-2984	1010	16	the	the	DET
cblr-2984	1010	17	code	code	NOUN
cblr-2984	1010	18	requires	require	VERB
cblr-2984	1010	19	a	a	DET
cblr-2984	1010	20	determination	determination	NOUN
cblr-2984	1010	21	of	of	ADP
cblr-2984	1010	22	whether	whether	SCONJ
cblr-2984	1010	23	the	the	DET
cblr-2984	1010	24	shareholder	shareholder	NOUN
cblr-2984	1010	25	should	should	AUX
cblr-2984	1010	26	be	be	AUX
cblr-2984	1010	27	treated	treat	VERB
cblr-2984	1010	28	as	as	ADP
cblr-2984	1010	29	having	having	AUX
cblr-2984	1010	30	sold	sell	VERB
cblr-2984	1010	31	his	his	PRON
cblr-2984	1010	32	stock	stock	NOUN
cblr-2984	1010	33	to	to	ADP
cblr-2984	1010	34	the	the	DET
cblr-2984	1010	35	corporation	corporation	NOUN
cblr-2984	1010	36	(	(	PUNCT
cblr-2984	1010	37	resulting	result	VERB
cblr-2984	1010	38	in	in	ADP
cblr-2984	1010	39	capital	capital	NOUN
cblr-2984	1010	40	gain	gain	NOUN
cblr-2984	1010	41	treatment	treatment	NOUN
cblr-2984	1010	42	)	)	PUNCT
cblr-2984	1010	43	or	or	CCONJ
cblr-2984	1010	44	as	as	ADP
cblr-2984	1010	45	having	having	AUX
cblr-2984	1010	46	merely	merely	ADV
cblr-2984	1010	47	received	receive	VERB
cblr-2984	1010	48	a	a	DET
cblr-2984	1010	49	distribution	distribution	NOUN
cblr-2984	1010	50	from	from	ADP
cblr-2984	1010	51	the	the	DET
cblr-2984	1010	52	corporation	corporation	NOUN
cblr-2984	1010	53	(	(	PUNCT
cblr-2984	1010	54	resulting	result	VERB
cblr-2984	1010	55	in	in	ADP
cblr-2984	1010	56	dividend	dividend	NOUN
cblr-2984	1010	57	treatment).0	treatment).0	PROPN
cblr-2984	1010	58	1	1	NUM
cblr-2984	1010	59	to	to	PART
cblr-2984	1010	60	answer	answer	VERB
cblr-2984	1010	61	this	this	DET
cblr-2984	1010	62	question	question	NOUN
cblr-2984	1010	63	,	,	PUNCT
cblr-2984	1010	64	the	the	DET
cblr-2984	1010	65	code	code	NOUN
cblr-2984	1010	66	looks	look	VERB
cblr-2984	1010	67	to	to	ADP
cblr-2984	1010	68	whether	whether	SCONJ
cblr-2984	1010	69	the	the	DET
cblr-2984	1010	70	shareholder	shareholder	NOUN
cblr-2984	1010	71	has	have	AUX
cblr-2984	1010	72	experienced	experience	VERB
cblr-2984	1010	73	a	a	DET
cblr-2984	1010	74	"	"	PUNCT
cblr-2984	1010	75	substantially	substantially	ADV
cblr-2984	1010	76	disproportionate	disproportionate	ADJ
cblr-2984	1010	77	redemption	redemption	NOUN
cblr-2984	1010	78	of	of	ADP
cblr-2984	1010	79	stock	stock	NOUN
cblr-2984	1010	80	,	,	PUNCT
cblr-2984	1010	81	"	"	PUNCT
cblr-2984	1010	82	such	such	ADJ
cblr-2984	1010	83	that	that	SCONJ
cblr-2984	1010	84	the	the	DET
cblr-2984	1010	85	shareholder	shareholder	NOUN
cblr-2984	1010	86	's	's	PART
cblr-2984	1010	87	proportionate	proportionate	ADJ
cblr-2984	1010	88	interest	interest	NOUN
cblr-2984	1010	89	in	in	ADP
cblr-2984	1010	90	the	the	DET
cblr-2984	1010	91	corporation	corporation	NOUN
cblr-2984	1010	92	's	's	PART
cblr-2984	1010	93	non	non	ADJ
cblr-2984	1010	94	-	-	ADJ
cblr-2984	1010	95	voting	voting	ADJ
cblr-2984	1010	96	and	and	CCONJ
cblr-2984	1010	97	voting	vote	VERB
cblr-2984	1010	98	stock	stock	NOUN
cblr-2984	1010	99	undergoes	undergo	VERB
cblr-2984	1010	100	a	a	DET
cblr-2984	1010	101	dramatic	dramatic	ADJ
cblr-2984	1010	102	reduction	reduction	NOUN
cblr-2984	1010	103	as	as	ADP
cblr-2984	1010	104	a	a	DET
cblr-2984	1010	105	result	result	NOUN
cblr-2984	1010	106	of	of	ADP
cblr-2984	1010	107	the	the	DET
cblr-2984	1010	108	redemption.2	redemption.2	NOUN
cblr-2984	1010	109	°	°	ADP
cblr-2984	1010	110	2	2	NUM
cblr-2984	1010	111	in	in	ADP
cblr-2984	1010	112	that	that	DET
cblr-2984	1010	113	type	type	NOUN
cblr-2984	1010	114	of	of	ADP
cblr-2984	1010	115	redemption	redemption	NOUN
cblr-2984	1010	116	,	,	PUNCT
cblr-2984	1010	117	the	the	DET
cblr-2984	1010	118	shareholder	shareholder	NOUN
cblr-2984	1010	119	is	be	AUX
cblr-2984	1010	120	deemed	deem	VERB
cblr-2984	1010	121	to	to	PART
cblr-2984	1010	122	have	have	AUX
cblr-2984	1010	123	engaged	engage	VERB
cblr-2984	1010	124	in	in	ADP
cblr-2984	1010	125	a	a	DET
cblr-2984	1010	126	sale	sale	NOUN
cblr-2984	1010	127	rather	rather	ADV
cblr-2984	1010	128	than	than	ADP
cblr-2984	1010	129	received	receive	VERB
cblr-2984	1010	130	a	a	DET
cblr-2984	1010	131	dividend	dividend	NOUN
cblr-2984	1010	132	distribution.2	distribution.2	PROPN
cblr-2984	1010	133	3	3	NUM
cblr-2984	1010	134	the	the	DET
cblr-2984	1010	135	proposal	proposal	NOUN
cblr-2984	1010	136	borrows	borrow	VERB
cblr-2984	1010	137	this	this	DET
cblr-2984	1010	138	concept	concept	NOUN
cblr-2984	1010	139	and	and	CCONJ
cblr-2984	1010	140	uses	use	VERB
cblr-2984	1010	141	it	it	PRON
cblr-2984	1010	142	to	to	PART
cblr-2984	1010	143	determine	determine	VERB
cblr-2984	1010	144	whether	whether	SCONJ
cblr-2984	1010	145	a	a	DET
cblr-2984	1010	146	shareholder	shareholder	NOUN
cblr-2984	1010	147	's	's	PART
cblr-2984	1010	148	block	block	NOUN
cblr-2984	1010	149	of	of	ADP
cblr-2984	1010	150	stock	stock	NOUN
cblr-2984	1010	151	following	follow	VERB
cblr-2984	1010	152	a	a	DET
cblr-2984	1010	153	merger	merger	NOUN
cblr-2984	1010	154	is	be	AUX
cblr-2984	1010	155	significantly	significantly	ADV
cblr-2984	1010	156	different	different	ADJ
cblr-2984	1010	157	than	than	ADP
cblr-2984	1010	158	before	before	ADP
cblr-2984	1010	159	the	the	DET
cblr-2984	1010	160	merger	merger	NOUN
cblr-2984	1010	161	.	.	PUNCT
cblr-2984	1011	1	b.	b.	PROPN
cblr-2984	1011	2	contrasts	contrast	VERB
cblr-2984	1011	3	with	with	ADP
cblr-2984	1011	4	the	the	DET
cblr-2984	1011	5	a.l.i	a.l.i	NOUN
cblr-2984	1011	6	.	.	PUNCT
cblr-2984	1012	1	report	report	NOUN
cblr-2984	1012	2	in	in	ADP
cblr-2984	1012	3	contrast	contrast	NOUN
cblr-2984	1012	4	to	to	ADP
cblr-2984	1012	5	the	the	DET
cblr-2984	1012	6	proposal	proposal	NOUN
cblr-2984	1012	7	,	,	PUNCT
cblr-2984	1012	8	the	the	DET
cblr-2984	1012	9	a.l.i	a.l.i	NOUN
cblr-2984	1012	10	.	.	PUNCT
cblr-2984	1013	1	report	report	NOUN
cblr-2984	1013	2	does	do	AUX
cblr-2984	1013	3	not	not	PART
cblr-2984	1013	4	require	require	VERB
cblr-2984	1013	5	that	that	SCONJ
cblr-2984	1013	6	a	a	DET
cblr-2984	1013	7	target	target	NOUN
cblr-2984	1013	8	shareholder	shareholder	NOUN
cblr-2984	1013	9	exchange	exchange	NOUN
cblr-2984	1013	10	stock	stock	NOUN
cblr-2984	1013	11	of	of	ADP
cblr-2984	1013	12	the	the	DET
cblr-2984	1013	13	same	same	ADJ
cblr-2984	1013	14	voting	voting	NOUN
cblr-2984	1013	15	character	character	NOUN
cblr-2984	1013	16	(	(	PUNCT
cblr-2984	1013	17	i.e.	i.e.	X
cblr-2984	1013	18	,	,	PUNCT
cblr-2984	1013	19	voting	voting	NOUN
cblr-2984	1013	20	or	or	CCONJ
cblr-2984	1013	21	non	non	ADJ
cblr-2984	1013	22	-	-	ADJ
cblr-2984	1013	23	voting	voting	NOUN
cblr-2984	1013	24	)	)	PUNCT
cblr-2984	1013	25	in	in	ADP
cblr-2984	1013	26	order	order	NOUN
cblr-2984	1013	27	to	to	PART
cblr-2984	1013	28	receive	receive	VERB
cblr-2984	1013	29	non	non	ADJ
cblr-2984	1013	30	-	-	ADJ
cblr-2984	1013	31	recognition	recognition	ADJ
cblr-2984	1013	32	treatment	treatment	NOUN
cblr-2984	1013	33	.	.	PUNCT
cblr-2984	1014	1	instead	instead	ADV
cblr-2984	1014	2	,	,	PUNCT
cblr-2984	1014	3	it	it	PRON
cblr-2984	1014	4	would	would	AUX
cblr-2984	1014	5	allow	allow	VERB
cblr-2984	1014	6	a	a	DET
cblr-2984	1014	7	target	target	NOUN
cblr-2984	1014	8	shareholder	shareholder	NOUN
cblr-2984	1014	9	to	to	PART
cblr-2984	1014	10	exchange	exchange	VERB
cblr-2984	1014	11	voting	vote	VERB
cblr-2984	1014	12	common	common	ADJ
cblr-2984	1014	13	stock	stock	NOUN
cblr-2984	1014	14	in	in	ADP
cblr-2984	1014	15	a	a	DET
cblr-2984	1014	16	target	target	NOUN
cblr-2984	1014	17	for	for	ADP
cblr-2984	1014	18	redeemable	redeemable	ADJ
cblr-2984	1014	19	non	non	ADJ
cblr-2984	1014	20	-	-	ADJ
cblr-2984	1014	21	voting	voting	ADJ
cblr-2984	1014	22	preferred	preferred	ADJ
cblr-2984	1014	23	stock	stock	NOUN
cblr-2984	1014	24	in	in	ADP
cblr-2984	1014	25	an	an	DET
cblr-2984	1014	26	acquiror	acquiror	NOUN
cblr-2984	1014	27	without	without	ADP
cblr-2984	1014	28	being	be	AUX
cblr-2984	1014	29	subject	subject	ADJ
cblr-2984	1014	30	to	to	ADP
cblr-2984	1014	31	tax.2"4	tax.2"4	PRON
cblr-2984	1014	32	the	the	DET
cblr-2984	1014	33	a.l.i	a.l.i	NOUN
cblr-2984	1014	34	.	.	PUNCT
cblr-2984	1015	1	report	report	VERB
cblr-2984	1015	2	201	201	NUM
cblr-2984	1015	3	i.r.c	i.r.c	NOUN
cblr-2984	1015	4	.	.	PUNCT
cblr-2984	1016	1	§	§	PROPN
cblr-2984	1016	2	302(b)(2	302(b)(2	NUM
cblr-2984	1016	3	)	)	PUNCT
cblr-2984	1016	4	(	(	PUNCT
cblr-2984	1016	5	2005	2005	NUM
cblr-2984	1016	6	)	)	PUNCT
cblr-2984	1016	7	.	.	PUNCT
cblr-2984	1017	1	202	202	NUM
cblr-2984	1018	1	i	i	PRON
cblr-2984	1018	2	d.	d.	PROPN
cblr-2984	1018	3	in	in	ADP
cblr-2984	1018	4	other	other	ADJ
cblr-2984	1018	5	contexts	contexts	NOUN
cblr-2984	1018	6	,	,	PUNCT
cblr-2984	1018	7	the	the	DET
cblr-2984	1018	8	code	code	NOUN
cblr-2984	1018	9	also	also	ADV
cblr-2984	1018	10	considers	consider	VERB
cblr-2984	1018	11	changes	change	NOUN
cblr-2984	1018	12	to	to	ADP
cblr-2984	1018	13	particular	particular	ADJ
cblr-2984	1018	14	shareholders	shareholder	NOUN
cblr-2984	1018	15	'	'	PART
cblr-2984	1018	16	proportionate	proportionate	ADJ
cblr-2984	1018	17	interests	interest	NOUN
cblr-2984	1018	18	as	as	ADP
cblr-2984	1018	19	a	a	DET
cblr-2984	1018	20	result	result	NOUN
cblr-2984	1018	21	of	of	ADP
cblr-2984	1018	22	a	a	DET
cblr-2984	1018	23	variety	variety	NOUN
cblr-2984	1018	24	of	of	ADP
cblr-2984	1018	25	corporate	corporate	ADJ
cblr-2984	1018	26	actions	action	NOUN
cblr-2984	1018	27	,	,	PUNCT
cblr-2984	1018	28	and	and	CCONJ
cblr-2984	1018	29	it	it	PRON
cblr-2984	1018	30	taxes	tax	VERB
cblr-2984	1018	31	these	these	DET
cblr-2984	1018	32	increases	increase	NOUN
cblr-2984	1018	33	.	.	PUNCT
cblr-2984	1019	1	see	see	VERB
cblr-2984	1019	2	i.r.c	i.r.c	NOUN
cblr-2984	1019	3	.	.	PUNCT
cblr-2984	1020	1	§	§	PROPN
cblr-2984	1020	2	305(c	305(c	PROPN
cblr-2984	1020	3	)	)	PUNCT
cblr-2984	1020	4	(	(	PUNCT
cblr-2984	1020	5	2005	2005	NUM
cblr-2984	1020	6	)	)	PUNCT
cblr-2984	1020	7	(	(	PUNCT
cblr-2984	1020	8	asserting	assert	VERB
cblr-2984	1020	9	that	that	SCONJ
cblr-2984	1020	10	if	if	SCONJ
cblr-2984	1020	11	a	a	DET
cblr-2984	1020	12	shareholder	shareholder	NOUN
cblr-2984	1020	13	's	's	PART
cblr-2984	1020	14	proportionate	proportionate	ADJ
cblr-2984	1020	15	interest	interest	NOUN
cblr-2984	1020	16	in	in	ADP
cblr-2984	1020	17	the	the	DET
cblr-2984	1020	18	earnings	earning	NOUN
cblr-2984	1020	19	and	and	CCONJ
cblr-2984	1020	20	profits	profit	NOUN
cblr-2984	1020	21	or	or	CCONJ
cblr-2984	1020	22	assets	asset	NOUN
cblr-2984	1020	23	of	of	ADP
cblr-2984	1020	24	a	a	DET
cblr-2984	1020	25	corporation	corporation	NOUN
cblr-2984	1020	26	is	be	AUX
cblr-2984	1020	27	increased	increase	VERB
cblr-2984	1020	28	as	as	ADP
cblr-2984	1020	29	a	a	DET
cblr-2984	1020	30	result	result	NOUN
cblr-2984	1020	31	of	of	ADP
cblr-2984	1020	32	a	a	DET
cblr-2984	1020	33	particular	particular	ADJ
cblr-2984	1020	34	transaction	transaction	NOUN
cblr-2984	1020	35	,	,	PUNCT
cblr-2984	1020	36	a	a	DET
cblr-2984	1020	37	stock	stock	NOUN
cblr-2984	1020	38	distribution	distribution	NOUN
cblr-2984	1020	39	is	be	AUX
cblr-2984	1020	40	deemed	deem	VERB
cblr-2984	1020	41	to	to	PART
cblr-2984	1020	42	have	have	AUX
cblr-2984	1020	43	occurred	occur	VERB
cblr-2984	1020	44	)	)	PUNCT
cblr-2984	1020	45	.	.	PUNCT
cblr-2984	1021	1	203	203	NUM
cblr-2984	1021	2	i.r.c	i.r.c	NOUN
cblr-2984	1021	3	.	.	PUNCT
cblr-2984	1022	1	§	§	PROPN
cblr-2984	1022	2	302(a	302(a	PROPN
cblr-2984	1022	3	)	)	PUNCT
cblr-2984	1022	4	(	(	PUNCT
cblr-2984	1022	5	2005	2005	NUM
cblr-2984	1022	6	)	)	PUNCT
cblr-2984	1022	7	.	.	PUNCT
cblr-2984	1023	1	"	"	PUNCT
cblr-2984	1023	2	see	see	VERB
cblr-2984	1023	3	a.l.i	a.l.i	PROPN
cblr-2984	1023	4	.	.	PROPN
cblr-2984	1023	5	,	,	PUNCT
cblr-2984	1023	6	supra	supra	PROPN
cblr-2984	1023	7	note	note	PROPN
cblr-2984	1023	8	20	20	NUM
cblr-2984	1023	9	,	,	PUNCT
cblr-2984	1023	10	at	at	ADP
cblr-2984	1023	11	163	163	NUM
cblr-2984	1023	12	.	.	PUNCT
cblr-2984	1024	1	this	this	DET
cblr-2984	1024	2	result	result	NOUN
cblr-2984	1024	3	highlights	highlight	VERB
cblr-2984	1024	4	a	a	DET
cblr-2984	1024	5	fiction	fiction	NOUN
cblr-2984	1024	6	that	that	SCONJ
cblr-2984	1024	7	the	the	DET
cblr-2984	1024	8	target	target	NOUN
cblr-2984	1024	9	shareholder	shareholder	NOUN
cblr-2984	1024	10	has	have	AUX
cblr-2984	1024	11	engaged	engage	VERB
cblr-2984	1024	12	in	in	ADP
cblr-2984	1024	13	a	a	DET
cblr-2984	1024	14	purely	purely	ADV
cblr-2984	1024	15	paper	paper	NOUN
cblr-2984	1024	16	transaction	transaction	NOUN
cblr-2984	1024	17	in	in	ADP
cblr-2984	1024	18	the	the	DET
cblr-2984	1024	19	same	same	ADJ
cblr-2984	1024	20	way	way	NOUN
cblr-2984	1024	21	that	that	PRON
cblr-2984	1024	22	the	the	DET
cblr-2984	1024	23	continuity	continuity	NOUN
cblr-2984	1024	24	of	of	ADP
cblr-2984	1024	25	interest	interest	NOUN
cblr-2984	1024	26	doctrine	doctrine	NOUN
cblr-2984	1024	27	treats	treat	VERB
cblr-2984	1024	28	the	the	DET
cblr-2984	1024	29	exchange	exchange	NOUN
cblr-2984	1024	30	[	[	X
cblr-2984	1024	31	vol	vol	NOUN
cblr-2984	1024	32	.	.	PUNCT
cblr-2984	1024	33	2006	2006	NUM
cblr-2984	1024	34	confronting	confront	VERB
cblr-2984	1024	35	continuity	continuity	NOUN
cblr-2984	1024	36	rejects	reject	VERB
cblr-2984	1024	37	out	out	ADP
cblr-2984	1024	38	of	of	ADP
cblr-2984	1024	39	hand	hand	NOUN
cblr-2984	1024	40	any	any	DET
cblr-2984	1024	41	requirement	requirement	NOUN
cblr-2984	1024	42	that	that	SCONJ
cblr-2984	1024	43	an	an	DET
cblr-2984	1024	44	acquiror	acquiror	NOUN
cblr-2984	1024	45	deliver	deliver	VERB
cblr-2984	1024	46	voting	vote	VERB
cblr-2984	1024	47	stock	stock	NOUN
cblr-2984	1024	48	to	to	PART
cblr-2984	1024	49	target	target	VERB
cblr-2984	1024	50	shareholders	shareholder	NOUN
cblr-2984	1024	51	,	,	PUNCT
cblr-2984	1024	52	contending	contend	VERB
cblr-2984	1024	53	that	that	SCONJ
cblr-2984	1024	54	"	"	PUNCT
cblr-2984	1024	55	the	the	DET
cblr-2984	1024	56	requirement	requirement	NOUN
cblr-2984	1024	57	for	for	ADP
cblr-2984	1024	58	voting	vote	VERB
cblr-2984	1024	59	stock	stock	NOUN
cblr-2984	1024	60	constitutes	constitute	VERB
cblr-2984	1024	61	an	an	DET
cblr-2984	1024	62	arbitrary	arbitrary	ADJ
cblr-2984	1024	63	,	,	PUNCT
cblr-2984	1024	64	formal	formal	ADJ
cblr-2984	1024	65	requirement	requirement	NOUN
cblr-2984	1024	66	,	,	PUNCT
cblr-2984	1024	67	an	an	DET
cblr-2984	1024	68	occasional	occasional	ADJ
cblr-2984	1024	69	stumbling	stumbling	NOUN
cblr-2984	1024	70	block	block	NOUN
cblr-2984	1024	71	..	..	PUNCT
cblr-2984	1024	72	,	,	PUNCT
cblr-2984	1024	73	rather	rather	ADV
cblr-2984	1024	74	than	than	ADP
cblr-2984	1024	75	an	an	DET
cblr-2984	1024	76	effective	effective	ADJ
cblr-2984	1024	77	aid	aid	NOUN
cblr-2984	1024	78	to	to	ADP
cblr-2984	1024	79	any	any	DET
cblr-2984	1024	80	sensible	sensible	ADJ
cblr-2984	1024	81	policy	policy	NOUN
cblr-2984	1024	82	objective	objective	NOUN
cblr-2984	1024	83	.	.	PUNCT
cblr-2984	1025	1	"	"	PUNCT
cblr-2984	1025	2	"	"	PUNCT
cblr-2984	1025	3	'	'	PUNCT
cblr-2984	1025	4	the	the	DET
cblr-2984	1025	5	a.l.i	a.l.i	NOUN
cblr-2984	1025	6	.	.	PUNCT
cblr-2984	1026	1	report	report	PROPN
cblr-2984	1026	2	's	's	PART
cblr-2984	1026	3	implicit	implicit	ADJ
cblr-2984	1026	4	characterization	characterization	NOUN
cblr-2984	1026	5	of	of	ADP
cblr-2984	1026	6	non	non	ADJ
cblr-2984	1026	7	-	-	ADJ
cblr-2984	1026	8	voting	voting	ADJ
cblr-2984	1026	9	stock	stock	NOUN
cblr-2984	1026	10	and	and	CCONJ
cblr-2984	1026	11	voting	vote	VERB
cblr-2984	1026	12	stock	stock	NOUN
cblr-2984	1026	13	as	as	ADP
cblr-2984	1026	14	equivalent	equivalent	ADJ
cblr-2984	1026	15	types	type	NOUN
cblr-2984	1026	16	of	of	ADP
cblr-2984	1026	17	property	property	NOUN
cblr-2984	1026	18	ignores	ignore	VERB
cblr-2984	1026	19	key	key	ADJ
cblr-2984	1026	20	differences	difference	NOUN
cblr-2984	1026	21	that	that	PRON
cblr-2984	1026	22	may	may	AUX
cblr-2984	1026	23	affect	affect	VERB
cblr-2984	1026	24	certain	certain	ADJ
cblr-2984	1026	25	shareholders	shareholder	NOUN
cblr-2984	1026	26	as	as	ADP
cblr-2984	1026	27	a	a	DET
cblr-2984	1026	28	result	result	NOUN
cblr-2984	1026	29	of	of	ADP
cblr-2984	1026	30	a	a	DET
cblr-2984	1026	31	merger.0	merger.0	NOUN
cblr-2984	1026	32	6	6	NUM
cblr-2984	1026	33	if	if	SCONJ
cblr-2984	1026	34	a	a	DET
cblr-2984	1026	35	large	large	ADJ
cblr-2984	1026	36	shareholder	shareholder	NOUN
cblr-2984	1026	37	of	of	ADP
cblr-2984	1026	38	a	a	DET
cblr-2984	1026	39	target	target	NOUN
cblr-2984	1026	40	(	(	PUNCT
cblr-2984	1026	41	who	who	PRON
cblr-2984	1026	42	would	would	AUX
cblr-2984	1026	43	also	also	ADV
cblr-2984	1026	44	be	be	AUX
cblr-2984	1026	45	a	a	DET
cblr-2984	1026	46	large	large	ADJ
cblr-2984	1026	47	shareholder	shareholder	NOUN
cblr-2984	1026	48	of	of	ADP
cblr-2984	1026	49	an	an	DET
cblr-2984	1026	50	acquiror	acquiror	NOUN
cblr-2984	1026	51	following	follow	VERB
cblr-2984	1026	52	a	a	DET
cblr-2984	1026	53	merger	merger	NOUN
cblr-2984	1026	54	)	)	PUNCT
cblr-2984	1026	55	exchanges	exchange	NOUN
cblr-2984	1026	56	all	all	PRON
cblr-2984	1026	57	of	of	ADP
cblr-2984	1026	58	his	his	PRON
cblr-2984	1026	59	voting	voting	NOUN
cblr-2984	1026	60	stock	stock	NOUN
cblr-2984	1026	61	for	for	ADP
cblr-2984	1026	62	nonvoting	nonvoting	ADJ
cblr-2984	1026	63	stock	stock	NOUN
cblr-2984	1026	64	,	,	PUNCT
cblr-2984	1026	65	this	this	DET
cblr-2984	1026	66	shareholder	shareholder	NOUN
cblr-2984	1026	67	's	's	PART
cblr-2984	1026	68	influence	influence	NOUN
cblr-2984	1026	69	over	over	ADP
cblr-2984	1026	70	the	the	DET
cblr-2984	1026	71	business	business	NOUN
cblr-2984	1026	72	enterprise	enterprise	NOUN
cblr-2984	1026	73	is	be	AUX
cblr-2984	1026	74	dramatically	dramatically	ADV
cblr-2984	1026	75	different	different	ADJ
cblr-2984	1026	76	following	follow	VERB
cblr-2984	1026	77	the	the	DET
cblr-2984	1026	78	merger	merger	NOUN
cblr-2984	1026	79	.	.	PUNCT
cblr-2984	1027	1	"7	"7	INTJ
cblr-2984	1027	2	whereas	whereas	SCONJ
cblr-2984	1027	3	the	the	DET
cblr-2984	1027	4	shareholder	shareholder	NOUN
cblr-2984	1027	5	may	may	AUX
cblr-2984	1027	6	have	have	AUX
cblr-2984	1027	7	possessed	possess	VERB
cblr-2984	1027	8	the	the	DET
cblr-2984	1027	9	ability	ability	NOUN
cblr-2984	1027	10	to	to	PART
cblr-2984	1027	11	"	"	PUNCT
cblr-2984	1027	12	hand	hand	NOUN
cblr-2984	1027	13	pick	pick	VERB
cblr-2984	1027	14	"	"	PUNCT
cblr-2984	1027	15	the	the	DET
cblr-2984	1027	16	target	target	NOUN
cblr-2984	1027	17	's	's	PART
cblr-2984	1027	18	directors	director	NOUN
cblr-2984	1027	19	and	and	CCONJ
cblr-2984	1027	20	to	to	PART
cblr-2984	1027	21	authorize	authorize	VERB
cblr-2984	1027	22	a	a	DET
cblr-2984	1027	23	variety	variety	NOUN
cblr-2984	1027	24	of	of	ADP
cblr-2984	1027	25	corporate	corporate	ADJ
cblr-2984	1027	26	actions	action	NOUN
cblr-2984	1027	27	prior	prior	ADV
cblr-2984	1027	28	to	to	ADP
cblr-2984	1027	29	the	the	DET
cblr-2984	1027	30	merger	merger	NOUN
cblr-2984	1027	31	,	,	PUNCT
cblr-2984	1027	32	the	the	DET
cblr-2984	1027	33	shareholder	shareholder	NOUN
cblr-2984	1027	34	will	will	AUX
cblr-2984	1027	35	play	play	VERB
cblr-2984	1027	36	no	no	DET
cblr-2984	1027	37	such	such	ADJ
cblr-2984	1027	38	role	role	NOUN
cblr-2984	1027	39	following	follow	VERB
cblr-2984	1027	40	the	the	DET
cblr-2984	1027	41	merger	merger	NOUN
cblr-2984	1027	42	.	.	PUNCT
cblr-2984	1028	1	08	08	NUM
cblr-2984	1029	1	the	the	DET
cblr-2984	1029	2	a.l.i	a.l.i	PROPN
cblr-2984	1029	3	.	.	PUNCT
cblr-2984	1030	1	report	report	NOUN
cblr-2984	1030	2	ignores	ignore	VERB
cblr-2984	1030	3	this	this	DET
cblr-2984	1030	4	distinction	distinction	NOUN
cblr-2984	1030	5	by	by	ADP
cblr-2984	1030	6	opting	opt	VERB
cblr-2984	1030	7	to	to	PART
cblr-2984	1030	8	apply	apply	VERB
cblr-2984	1030	9	its	its	PRON
cblr-2984	1030	10	shareholder	shareholder	NOUN
cblr-2984	1030	11	non	non	ADJ
cblr-2984	1030	12	-	-	NOUN
cblr-2984	1030	13	recognition	recognition	ADJ
cblr-2984	1030	14	treatment	treatment	NOUN
cblr-2984	1030	15	to	to	ADP
cblr-2984	1030	16	all	all	DET
cblr-2984	1030	17	exchanges	exchange	NOUN
cblr-2984	1030	18	of	of	ADP
cblr-2984	1030	19	stock	stock	NOUN
cblr-2984	1030	20	pursuant	pursuant	ADJ
cblr-2984	1030	21	to	to	ADP
cblr-2984	1030	22	a	a	DET
cblr-2984	1030	23	merger	merger	NOUN
cblr-2984	1030	24	.	.	PUNCT
cblr-2984	1031	1	the	the	DET
cblr-2984	1031	2	a.l.i	a.l.i	PROPN
cblr-2984	1031	3	.	.	PUNCT
cblr-2984	1031	4	report	report	NOUN
cblr-2984	1031	5	also	also	ADV
cblr-2984	1031	6	falls	fall	VERB
cblr-2984	1031	7	short	short	ADJ
cblr-2984	1031	8	by	by	ADP
cblr-2984	1031	9	rejecting	reject	VERB
cblr-2984	1031	10	a	a	DET
cblr-2984	1031	11	significant	significant	ADJ
cblr-2984	1031	12	downward	downward	ADJ
cblr-2984	1031	13	shift	shift	NOUN
cblr-2984	1031	14	in	in	ADP
cblr-2984	1031	15	a	a	DET
cblr-2984	1031	16	target	target	NOUN
cblr-2984	1031	17	shareholder	shareholder	NOUN
cblr-2984	1031	18	's	's	PART
cblr-2984	1031	19	proportionate	proportionate	ADJ
cblr-2984	1031	20	ownership	ownership	NOUN
cblr-2984	1031	21	interest	interest	NOUN
cblr-2984	1031	22	following	follow	VERB
cblr-2984	1031	23	a	a	DET
cblr-2984	1031	24	merger	merger	NOUN
cblr-2984	1031	25	as	as	ADP
cblr-2984	1031	26	a	a	DET
cblr-2984	1031	27	factor	factor	NOUN
cblr-2984	1031	28	that	that	PRON
cblr-2984	1031	29	should	should	AUX
cblr-2984	1031	30	determine	determine	VERB
cblr-2984	1031	31	shareholder	shareholder	NOUN
cblr-2984	1031	32	-	-	PUNCT
cblr-2984	1031	33	level	level	NOUN
cblr-2984	1031	34	tax	tax	NOUN
cblr-2984	1031	35	consequences	consequence	NOUN
cblr-2984	1031	36	.	.	PUNCT
cblr-2984	1032	1	although	although	SCONJ
cblr-2984	1032	2	the	the	DET
cblr-2984	1032	3	a.l.i	a.l.i	NOUN
cblr-2984	1032	4	.	.	PUNCT
cblr-2984	1032	5	report	report	NOUN
cblr-2984	1032	6	does	do	AUX
cblr-2984	1032	7	consider	consider	VERB
cblr-2984	1032	8	the	the	DET
cblr-2984	1032	9	issue	issue	NOUN
cblr-2984	1032	10	,	,	PUNCT
cblr-2984	1032	11	it	it	PRON
cblr-2984	1032	12	ultimately	ultimately	ADV
cblr-2984	1032	13	argues	argue	VERB
cblr-2984	1032	14	of	of	ADP
cblr-2984	1032	15	meaningful	meaningful	ADJ
cblr-2984	1032	16	equity	equity	NOUN
cblr-2984	1032	17	for	for	ADP
cblr-2984	1032	18	significantly	significantly	ADV
cblr-2984	1032	19	less	less	ADV
cblr-2984	1032	20	meaningful	meaningful	ADJ
cblr-2984	1032	21	equity	equity	NOUN
cblr-2984	1032	22	as	as	ADP
cblr-2984	1032	23	a	a	DET
cblr-2984	1032	24	continuation	continuation	NOUN
cblr-2984	1032	25	of	of	ADP
cblr-2984	1032	26	a	a	DET
cblr-2984	1032	27	shareholder	shareholder	NOUN
cblr-2984	1032	28	's	's	PART
cblr-2984	1032	29	proprietary	proprietary	ADJ
cblr-2984	1032	30	interest	interest	NOUN
cblr-2984	1032	31	.	.	PUNCT
cblr-2984	1033	1	see	see	VERB
cblr-2984	1033	2	also	also	ADV
cblr-2984	1033	3	discussion	discussion	NOUN
cblr-2984	1033	4	in	in	ADP
cblr-2984	1033	5	part	part	NOUN
cblr-2984	1033	6	iv	iv	NUM
cblr-2984	1033	7	supra	supra	NOUN
cblr-2984	1033	8	;	;	PUNCT
cblr-2984	1033	9	rev	rev	PROPN
cblr-2984	1033	10	.	.	PROPN
cblr-2984	1034	1	rul	rul	NOUN
cblr-2984	1034	2	.	.	PUNCT
cblr-2984	1035	1	78	78	NUM
cblr-2984	1035	2	-	-	SYM
cblr-2984	1035	3	142	142	NUM
cblr-2984	1035	4	,	,	PUNCT
cblr-2984	1035	5	1978	1978	NUM
cblr-2984	1035	6	-	-	SYM
cblr-2984	1035	7	1	1	NUM
cblr-2984	1035	8	c.b	c.b	PROPN
cblr-2984	1035	9	.	.	PROPN
cblr-2984	1035	10	111	111	NUM
cblr-2984	1035	11	(	(	PUNCT
cblr-2984	1035	12	stating	state	VERB
cblr-2984	1035	13	that	that	SCONJ
cblr-2984	1035	14	mandatorily	mandatorily	NOUN
cblr-2984	1035	15	redeemable	redeemable	ADJ
cblr-2984	1035	16	preferred	preferred	ADJ
cblr-2984	1035	17	stock	stock	NOUN
cblr-2984	1035	18	provides	provide	VERB
cblr-2984	1035	19	sufficient	sufficient	ADJ
cblr-2984	1035	20	continuity	continuity	NOUN
cblr-2984	1035	21	of	of	ADP
cblr-2984	1035	22	interest	interest	NOUN
cblr-2984	1035	23	)	)	PUNCT
cblr-2984	1035	24	;	;	PUNCT
cblr-2984	1035	25	schweitzer	schweitzer	PROPN
cblr-2984	1035	26	&	&	CCONJ
cblr-2984	1035	27	conrad	conrad	PROPN
cblr-2984	1035	28	,	,	PUNCT
cblr-2984	1035	29	inc	inc	PROPN
cblr-2984	1035	30	.	.	PROPN
cblr-2984	1036	1	v.	v.	PROPN
cblr-2984	1036	2	comm'r	comm'r	PROPN
cblr-2984	1036	3	,	,	PUNCT
cblr-2984	1036	4	41	41	NUM
cblr-2984	1036	5	b.t.a	b.t.a	NOUN
cblr-2984	1036	6	.	.	PROPN
cblr-2984	1036	7	533	533	NUM
cblr-2984	1036	8	(	(	PUNCT
cblr-2984	1036	9	1940	1940	NUM
cblr-2984	1036	10	)	)	PUNCT
cblr-2984	1036	11	.	.	PUNCT
cblr-2984	1037	1	205	205	NUM
cblr-2984	1037	2	see	see	VERB
cblr-2984	1037	3	a.l.i	a.l.i	PROPN
cblr-2984	1037	4	.	.	PROPN
cblr-2984	1037	5	,	,	PUNCT
cblr-2984	1037	6	supra	supra	PROPN
cblr-2984	1037	7	note	note	PROPN
cblr-2984	1037	8	20	20	NUM
cblr-2984	1037	9	,	,	PUNCT
cblr-2984	1037	10	at	at	ADP
cblr-2984	1037	11	163	163	NUM
cblr-2984	1037	12	.	.	NOUN
cblr-2984	1037	13	20	20	NUM
cblr-2984	1037	14	in	in	ADP
cblr-2984	1037	15	fairness	fairness	NOUN
cblr-2984	1037	16	,	,	PUNCT
cblr-2984	1037	17	the	the	DET
cblr-2984	1037	18	a.l.i	a.l.i	NOUN
cblr-2984	1037	19	.	.	PUNCT
cblr-2984	1038	1	report	report	NOUN
cblr-2984	1038	2	addresses	address	VERB
cblr-2984	1038	3	all	all	DET
cblr-2984	1038	4	forms	form	NOUN
cblr-2984	1038	5	of	of	ADP
cblr-2984	1038	6	reorganizations	reorganization	NOUN
cblr-2984	1038	7	under	under	ADP
cblr-2984	1038	8	current	current	ADJ
cblr-2984	1038	9	law	law	NOUN
cblr-2984	1038	10	,	,	PUNCT
cblr-2984	1038	11	not	not	PART
cblr-2984	1038	12	just	just	ADV
cblr-2984	1038	13	statutory	statutory	ADJ
cblr-2984	1038	14	mergers	merger	NOUN
cblr-2984	1038	15	.	.	PUNCT
cblr-2984	1039	1	as	as	ADP
cblr-2984	1039	2	a	a	DET
cblr-2984	1039	3	consequence	consequence	NOUN
cblr-2984	1039	4	of	of	ADP
cblr-2984	1039	5	this	this	DET
cblr-2984	1039	6	broader	broad	ADJ
cblr-2984	1039	7	scope	scope	NOUN
cblr-2984	1039	8	,	,	PUNCT
cblr-2984	1039	9	the	the	DET
cblr-2984	1039	10	a.l.i	a.l.i	NOUN
cblr-2984	1039	11	.	.	PUNCT
cblr-2984	1040	1	report	report	NOUN
cblr-2984	1040	2	focuses	focus	VERB
cblr-2984	1040	3	significant	significant	ADJ
cblr-2984	1040	4	attention	attention	NOUN
cblr-2984	1040	5	on	on	ADP
cblr-2984	1040	6	the	the	DET
cblr-2984	1040	7	disparate	disparate	ADJ
cblr-2984	1040	8	solely	solely	ADV
cblr-2984	1040	9	-	-	PUNCT
cblr-2984	1040	10	for	for	ADP
cblr-2984	1040	11	-	-	PUNCT
cblr-2984	1040	12	voting	vote	VERB
cblr-2984	1040	13	stock	stock	NOUN
cblr-2984	1040	14	requirement	requirement	NOUN
cblr-2984	1040	15	that	that	PRON
cblr-2984	1040	16	is	be	AUX
cblr-2984	1040	17	applicable	applicable	ADJ
cblr-2984	1040	18	to	to	ADP
cblr-2984	1040	19	certain	certain	ADJ
cblr-2984	1040	20	reorganizations	reorganization	NOUN
cblr-2984	1040	21	,	,	PUNCT
cblr-2984	1040	22	but	but	CCONJ
cblr-2984	1040	23	not	not	PART
cblr-2984	1040	24	others	other	NOUN
cblr-2984	1040	25	.	.	PUNCT
cblr-2984	1041	1	i	i	PRON
cblr-2984	1041	2	d.	d.	PROPN
cblr-2984	1041	3	at	at	ADP
cblr-2984	1041	4	170	170	NUM
cblr-2984	1041	5	.	.	PROPN
cblr-2984	1042	1	20	20	NUM
cblr-2984	1042	2	.	.	PUNCT
cblr-2984	1043	1	see	see	VERB
cblr-2984	1043	2	bebchuk	bebchuk	PROPN
cblr-2984	1043	3	,	,	PUNCT
cblr-2984	1043	4	supra	supra	PROPN
cblr-2984	1043	5	note	note	NOUN
cblr-2984	1043	6	193	193	NUM
cblr-2984	1043	7	.	.	NOUN
cblr-2984	1043	8	208	208	NUM
cblr-2984	1043	9	without	without	ADP
cblr-2984	1043	10	voting	vote	VERB
cblr-2984	1043	11	stock	stock	NOUN
cblr-2984	1043	12	,	,	PUNCT
cblr-2984	1043	13	a	a	DET
cblr-2984	1043	14	shareholder	shareholder	NOUN
cblr-2984	1043	15	generally	generally	ADV
cblr-2984	1043	16	will	will	AUX
cblr-2984	1043	17	not	not	PART
cblr-2984	1043	18	be	be	AUX
cblr-2984	1043	19	entitled	entitle	VERB
cblr-2984	1043	20	to	to	PART
cblr-2984	1043	21	vote	vote	VERB
cblr-2984	1043	22	for	for	ADP
cblr-2984	1043	23	directors	director	NOUN
cblr-2984	1043	24	,	,	PUNCT
cblr-2984	1043	25	but	but	CCONJ
cblr-2984	1043	26	may	may	AUX
cblr-2984	1043	27	nonetheless	nonetheless	ADV
cblr-2984	1043	28	,	,	PUNCT
cblr-2984	1043	29	be	be	AUX
cblr-2984	1043	30	entitled	entitle	VERB
cblr-2984	1043	31	to	to	PART
cblr-2984	1043	32	approve	approve	VERB
cblr-2984	1043	33	certain	certain	ADJ
cblr-2984	1043	34	extraordinary	extraordinary	ADJ
cblr-2984	1043	35	transactions	transaction	NOUN
cblr-2984	1043	36	as	as	ADP
cblr-2984	1043	37	a	a	DET
cblr-2984	1043	38	matter	matter	NOUN
cblr-2984	1043	39	of	of	ADP
cblr-2984	1043	40	state	state	NOUN
cblr-2984	1043	41	law	law	NOUN
cblr-2984	1043	42	.	.	PUNCT
cblr-2984	1044	1	see	see	VERB
cblr-2984	1044	2	i	i	PRON
cblr-2984	1044	3	d.	d.	PROPN
cblr-2984	1044	4	no	no	INTJ
cblr-2984	1044	5	.	.	PUNCT
cblr-2984	1045	1	1:1	1:1	NUM
cblr-2984	1045	2	]	]	X
cblr-2984	1045	3	columbia	columbia	PROPN
cblr-2984	1045	4	business	business	PROPN
cblr-2984	1045	5	law	law	PROPN
cblr-2984	1045	6	review	review	NOUN
cblr-2984	1045	7	against	against	ADP
cblr-2984	1045	8	taking	take	VERB
cblr-2984	1045	9	such	such	ADJ
cblr-2984	1045	10	changes	change	NOUN
cblr-2984	1045	11	into	into	ADP
cblr-2984	1045	12	account	account	NOUN
cblr-2984	1045	13	.	.	PUNCT
cblr-2984	1046	1	0	0	NUM
cblr-2984	1047	1	9	9	NUM
cblr-2984	1047	2	the	the	DET
cblr-2984	1047	3	a.l.i	a.l.i	NOUN
cblr-2984	1047	4	.	.	PUNCT
cblr-2984	1048	1	report	report	NOUN
cblr-2984	1048	2	comments	comment	NOUN
cblr-2984	1048	3	that	that	SCONJ
cblr-2984	1048	4	"	"	PUNCT
cblr-2984	1048	5	it	it	PRON
cblr-2984	1048	6	is	be	AUX
cblr-2984	1048	7	doubtful	doubtful	ADJ
cblr-2984	1048	8	whether	whether	SCONJ
cblr-2984	1048	9	large	large	ADJ
cblr-2984	1048	10	,	,	PUNCT
cblr-2984	1048	11	publicly	publicly	ADV
cblr-2984	1048	12	traded	trade	VERB
cblr-2984	1048	13	corporations	corporation	NOUN
cblr-2984	1048	14	often	often	ADV
cblr-2984	1048	15	go	go	VERB
cblr-2984	1048	16	to	to	ADP
cblr-2984	1048	17	the	the	DET
cblr-2984	1048	18	trouble	trouble	NOUN
cblr-2984	1048	19	of	of	ADP
cblr-2984	1048	20	arranging	arrange	VERB
cblr-2984	1048	21	tax	tax	NOUN
cblr-2984	1048	22	free	free	ADJ
cblr-2984	1048	23	reorganizations	reorganization	NOUN
cblr-2984	1048	24	for	for	ADP
cblr-2984	1048	25	the	the	DET
cblr-2984	1048	26	acquisition	acquisition	NOUN
cblr-2984	1048	27	of	of	ADP
cblr-2984	1048	28	very	very	ADV
cblr-2984	1048	29	small	small	ADJ
cblr-2984	1048	30	or	or	CCONJ
cblr-2984	1048	31	regional	regional	ADJ
cblr-2984	1048	32	enterprises	enterprise	NOUN
cblr-2984	1048	33	.	.	PUNCT
cblr-2984	1049	1	"210	"210	NOUN
cblr-2984	1049	2	perhaps	perhaps	ADV
cblr-2984	1049	3	this	this	DET
cblr-2984	1049	4	statement	statement	NOUN
cblr-2984	1049	5	was	be	AUX
cblr-2984	1049	6	accurate	accurate	ADJ
cblr-2984	1049	7	in	in	ADP
cblr-2984	1049	8	1980	1980	NUM
cblr-2984	1049	9	when	when	SCONJ
cblr-2984	1049	10	the	the	DET
cblr-2984	1049	11	a.l.i	a.l.i	NOUN
cblr-2984	1049	12	.	.	PUNCT
cblr-2984	1050	1	report	report	NOUN
cblr-2984	1050	2	was	be	AUX
cblr-2984	1050	3	issued	issue	VERB
cblr-2984	1050	4	.	.	PUNCT
cblr-2984	1051	1	however	however	ADV
cblr-2984	1051	2	,	,	PUNCT
cblr-2984	1051	3	in	in	ADP
cblr-2984	1051	4	the	the	DET
cblr-2984	1051	5	wake	wake	NOUN
cblr-2984	1051	6	of	of	ADP
cblr-2984	1051	7	the	the	DET
cblr-2984	1051	8	dot	dot	NOUN
cblr-2984	1051	9	-	-	PUNCT
cblr-2984	1051	10	corn	corn	NOUN
cblr-2984	1051	11	era	era	NOUN
cblr-2984	1051	12	and	and	CCONJ
cblr-2984	1051	13	with	with	ADP
cblr-2984	1051	14	the	the	DET
cblr-2984	1051	15	increased	increase	VERB
cblr-2984	1051	16	use	use	NOUN
cblr-2984	1051	17	of	of	ADP
cblr-2984	1051	18	corporate	corporate	ADJ
cblr-2984	1051	19	stock	stock	NOUN
cblr-2984	1051	20	as	as	ADP
cblr-2984	1051	21	acquisition	acquisition	NOUN
cblr-2984	1051	22	currency	currency	NOUN
cblr-2984	1051	23	that	that	PRON
cblr-2984	1051	24	has	have	AUX
cblr-2984	1051	25	occurred	occur	VERB
cblr-2984	1051	26	since	since	SCONJ
cblr-2984	1051	27	the	the	DET
cblr-2984	1051	28	late	late	ADJ
cblr-2984	1051	29	1990s	1990	NOUN
cblr-2984	1051	30	,	,	PUNCT
cblr-2984	1051	31	this	this	DET
cblr-2984	1051	32	argument	argument	NOUN
cblr-2984	1051	33	may	may	AUX
cblr-2984	1051	34	no	no	ADV
cblr-2984	1051	35	longer	long	ADV
cblr-2984	1051	36	be	be	AUX
cblr-2984	1051	37	persuasive	persuasive	ADJ
cblr-2984	1051	38	.	.	PUNCT
cblr-2984	1051	39	"	"	PUNCT
cblr-2984	1051	40	'	'	PUNCT
cblr-2984	1051	41	last	last	ADJ
cblr-2984	1051	42	,	,	PUNCT
cblr-2984	1051	43	the	the	DET
cblr-2984	1051	44	a.l.i	a.l.i	NOUN
cblr-2984	1051	45	.	.	PUNCT
cblr-2984	1052	1	report	report	NOUN
cblr-2984	1052	2	severs	sever	VERB
cblr-2984	1052	3	the	the	DET
cblr-2984	1052	4	link	link	NOUN
cblr-2984	1052	5	between	between	ADP
cblr-2984	1052	6	corporateand	corporateand	NOUN
cblr-2984	1052	7	shareholder	shareholder	NOUN
cblr-2984	1052	8	-	-	PUNCT
cblr-2984	1052	9	level	level	NOUN
cblr-2984	1052	10	tax	tax	NOUN
cblr-2984	1052	11	treatment	treatment	NOUN
cblr-2984	1052	12	in	in	ADP
cblr-2984	1052	13	a	a	DET
cblr-2984	1052	14	merger	merger	NOUN
cblr-2984	1052	15	.	.	PUNCT
cblr-2984	1053	1	it	it	PRON
cblr-2984	1053	2	allows	allow	VERB
cblr-2984	1053	3	an	an	DET
cblr-2984	1053	4	acquiror	acquiror	NOUN
cblr-2984	1053	5	to	to	PART
cblr-2984	1053	6	make	make	VERB
cblr-2984	1053	7	an	an	DET
cblr-2984	1053	8	express	express	ADJ
cblr-2984	1053	9	election	election	NOUN
cblr-2984	1053	10	to	to	PART
cblr-2984	1053	11	treat	treat	VERB
cblr-2984	1053	12	a	a	DET
cblr-2984	1053	13	merger	merger	NOUN
cblr-2984	1053	14	as	as	ADP
cblr-2984	1053	15	taxable	taxable	ADJ
cblr-2984	1053	16	or	or	CCONJ
cblr-2984	1053	17	tax	tax	NOUN
cblr-2984	1053	18	-	-	PUNCT
cblr-2984	1053	19	deferred	defer	VERB
cblr-2984	1053	20	at	at	ADP
cblr-2984	1053	21	the	the	DET
cblr-2984	1053	22	corporate	corporate	ADJ
cblr-2984	1053	23	level	level	NOUN
cblr-2984	1053	24	,	,	PUNCT
cblr-2984	1053	25	but	but	CCONJ
cblr-2984	1053	26	then	then	ADV
cblr-2984	1053	27	creates	create	VERB
cblr-2984	1053	28	a	a	DET
cblr-2984	1053	29	default	default	NOUN
cblr-2984	1053	30	non	non	ADJ
cblr-2984	1053	31	-	-	NOUN
cblr-2984	1053	32	recognition	recognition	ADJ
cblr-2984	1053	33	rule	rule	NOUN
cblr-2984	1053	34	at	at	ADP
cblr-2984	1053	35	the	the	DET
cblr-2984	1053	36	shareholder	shareholder	NOUN
cblr-2984	1053	37	level	level	NOUN
cblr-2984	1053	38	regardless	regardless	ADV
cblr-2984	1053	39	of	of	ADP
cblr-2984	1053	40	the	the	DET
cblr-2984	1053	41	election	election	NOUN
cblr-2984	1053	42	made	make	VERB
cblr-2984	1053	43	by	by	ADP
cblr-2984	1053	44	the	the	DET
cblr-2984	1053	45	acquiror	acquiror	NOUN
cblr-2984	1053	46	.	.	PUNCT
cblr-2984	1053	47	"	"	PUNCT
cblr-2984	1054	1	2	2	NUM
cblr-2984	1054	2	consequently	consequently	ADV
cblr-2984	1054	3	,	,	PUNCT
cblr-2984	1054	4	under	under	ADP
cblr-2984	1054	5	the	the	DET
cblr-2984	1054	6	a.l.i	a.l.i	NOUN
cblr-2984	1054	7	.	.	PUNCT
cblr-2984	1055	1	report	report	NOUN
cblr-2984	1055	2	,	,	PUNCT
cblr-2984	1055	3	there	there	PRON
cblr-2984	1055	4	is	be	VERB
cblr-2984	1055	5	no	no	DET
cblr-2984	1055	6	connection	connection	NOUN
cblr-2984	1055	7	between	between	ADP
cblr-2984	1055	8	a	a	DET
cblr-2984	1055	9	target	target	NOUN
cblr-2984	1055	10	shareholder	shareholder	NOUN
cblr-2984	1055	11	's	's	PART
cblr-2984	1055	12	tax	tax	NOUN
cblr-2984	1055	13	treatment	treatment	NOUN
cblr-2984	1055	14	and	and	CCONJ
cblr-2984	1055	15	the	the	DET
cblr-2984	1055	16	election	election	NOUN
cblr-2984	1055	17	(	(	PUNCT
cblr-2984	1055	18	or	or	CCONJ
cblr-2984	1055	19	,	,	PUNCT
cblr-2984	1055	20	for	for	ADP
cblr-2984	1055	21	that	that	DET
cblr-2984	1055	22	matter	matter	NOUN
cblr-2984	1055	23	,	,	PUNCT
cblr-2984	1055	24	any	any	DET
cblr-2984	1055	25	other	other	ADJ
cblr-2984	1055	26	changes	change	NOUN
cblr-2984	1055	27	that	that	PRON
cblr-2984	1055	28	a	a	DET
cblr-2984	1055	29	target	target	NOUN
cblr-2984	1055	30	has	have	AUX
cblr-2984	1055	31	undergone	undergo	VERB
cblr-2984	1055	32	in	in	ADP
cblr-2984	1055	33	the	the	DET
cblr-2984	1055	34	merger	merger	NOUN
cblr-2984	1055	35	)	)	PUNCT
cblr-2984	1055	36	at	at	ADP
cblr-2984	1055	37	the	the	DET
cblr-2984	1055	38	corporate	corporate	ADJ
cblr-2984	1055	39	level	level	NOUN
cblr-2984	1055	40	.	.	PUNCT
cblr-2984	1056	1	this	this	DET
cblr-2984	1056	2	approach	approach	NOUN
cblr-2984	1056	3	serves	serve	VERB
cblr-2984	1056	4	no	no	DET
cblr-2984	1056	5	apparent	apparent	ADJ
cblr-2984	1056	6	policy	policy	NOUN
cblr-2984	1056	7	objectives	objective	NOUN
cblr-2984	1056	8	other	other	ADJ
cblr-2984	1056	9	than	than	ADP
cblr-2984	1056	10	administrative	administrative	ADJ
cblr-2984	1056	11	convenience	convenience	NOUN
cblr-2984	1056	12	and	and	CCONJ
cblr-2984	1056	13	simplicity	simplicity	NOUN
cblr-2984	1056	14	.	.	PUNCT
cblr-2984	1057	1	the	the	DET
cblr-2984	1057	2	proposal	proposal	NOUN
cblr-2984	1057	3	,	,	PUNCT
cblr-2984	1057	4	however	however	ADV
cblr-2984	1057	5	,	,	PUNCT
cblr-2984	1057	6	links	link	VERB
cblr-2984	1057	7	the	the	DET
cblr-2984	1057	8	tax	tax	NOUN
cblr-2984	1057	9	treatment	treatment	NOUN
cblr-2984	1057	10	at	at	ADP
cblr-2984	1057	11	the	the	DET
cblr-2984	1057	12	corporateand	corporateand	NOUN
cblr-2984	1057	13	shareholder	shareholder	NOUN
cblr-2984	1057	14	-	-	PUNCT
cblr-2984	1057	15	levels	level	NOUN
cblr-2984	1057	16	.	.	PUNCT
cblr-2984	1058	1	it	it	PRON
cblr-2984	1058	2	expressly	expressly	ADV
cblr-2984	1058	3	conditions	condition	VERB
cblr-2984	1058	4	a	a	DET
cblr-2984	1058	5	target	target	NOUN
cblr-2984	1058	6	shareholder	shareholder	NOUN
cblr-2984	1058	7	's	's	PART
cblr-2984	1058	8	enjoyment	enjoyment	NOUN
cblr-2984	1058	9	of	of	ADP
cblr-2984	1058	10	non	non	ADJ
cblr-2984	1058	11	-	-	ADJ
cblr-2984	1058	12	recognition	recognition	ADJ
cblr-2984	1058	13	treatment	treatment	NOUN
cblr-2984	1058	14	on	on	ADP
cblr-2984	1058	15	a	a	DET
cblr-2984	1058	16	qualifying	qualifying	NOUN
cblr-2984	1058	17	merger	merger	NOUN
cblr-2984	1058	18	having	having	AUX
cblr-2984	1058	19	occurred	occur	VERB
cblr-2984	1058	20	at	at	ADP
cblr-2984	1058	21	the	the	DET
cblr-2984	1058	22	corporate	corporate	ADJ
cblr-2984	1058	23	level	level	NOUN
cblr-2984	1058	24	.	.	PUNCT
cblr-2984	1059	1	these	these	DET
cblr-2984	1059	2	requirements	requirement	NOUN
cblr-2984	1059	3	include	include	VERB
cblr-2984	1059	4	continuing	continue	VERB
cblr-2984	1059	5	to	to	PART
cblr-2984	1059	6	conduct	conduct	VERB
cblr-2984	1059	7	the	the	DET
cblr-2984	1059	8	target	target	NOUN
cblr-2984	1059	9	's	's	PART
cblr-2984	1059	10	historic	historic	ADJ
cblr-2984	1059	11	business	business	NOUN
cblr-2984	1059	12	for	for	ADP
cblr-2984	1059	13	at	at	ADV
cblr-2984	1059	14	least	least	ADV
cblr-2984	1059	15	two	two	NUM
cblr-2984	1059	16	years	year	NOUN
cblr-2984	1059	17	following	follow	VERB
cblr-2984	1059	18	the	the	DET
cblr-2984	1059	19	209	209	NUM
cblr-2984	1059	20	see	see	NOUN
cblr-2984	1059	21	a.l.i	a.l.i	PROPN
cblr-2984	1059	22	.	.	PROPN
cblr-2984	1059	23	,	,	PUNCT
cblr-2984	1059	24	supra	supra	PROPN
cblr-2984	1059	25	note	note	PROPN
cblr-2984	1059	26	20	20	NUM
cblr-2984	1059	27	,	,	PUNCT
cblr-2984	1059	28	at	at	ADP
cblr-2984	1059	29	162	162	NUM
cblr-2984	1059	30	.	.	PUNCT
cblr-2984	1060	1	210	210	NUM
cblr-2984	1060	2	see	see	VERB
cblr-2984	1060	3	i	i	PRON
cblr-2984	1060	4	d.	d.	PROPN
cblr-2984	1060	5	211	211	NUM
cblr-2984	1060	6	see	see	VERB
cblr-2984	1060	7	bank	bank	NOUN
cblr-2984	1060	8	,	,	PUNCT
cblr-2984	1060	9	supra	supra	PROPN
cblr-2984	1060	10	note	note	PROPN
cblr-2984	1060	11	57	57	NUM
cblr-2984	1060	12	(	(	PUNCT
cblr-2984	1060	13	"	"	PUNCT
cblr-2984	1060	14	one	one	NUM
cblr-2984	1060	15	of	of	ADP
cblr-2984	1060	16	the	the	DET
cblr-2984	1060	17	distinguishing	distinguish	VERB
cblr-2984	1060	18	features	feature	NOUN
cblr-2984	1060	19	of	of	ADP
cblr-2984	1060	20	the	the	DET
cblr-2984	1060	21	1990s	1990	NOUN
cblr-2984	1060	22	merger	merger	NOUN
cblr-2984	1060	23	movement	movement	NOUN
cblr-2984	1060	24	is	be	AUX
cblr-2984	1060	25	that	that	SCONJ
cblr-2984	1060	26	,	,	PUNCT
cblr-2984	1060	27	in	in	ADP
cblr-2984	1060	28	contrast	contrast	NOUN
cblr-2984	1060	29	to	to	ADP
cblr-2984	1060	30	the	the	DET
cblr-2984	1060	31	junk	junk	NOUN
cblr-2984	1060	32	-	-	PUNCT
cblr-2984	1060	33	bond	bond	NOUN
cblr-2984	1060	34	financed	finance	VERB
cblr-2984	1060	35	takeovers	takeover	NOUN
cblr-2984	1060	36	of	of	ADP
cblr-2984	1060	37	the	the	DET
cblr-2984	1060	38	1980s	1980	NOUN
cblr-2984	1060	39	,	,	PUNCT
cblr-2984	1060	40	its	its	PRON
cblr-2984	1060	41	primary	primary	ADJ
cblr-2984	1060	42	currency	currency	NOUN
cblr-2984	1060	43	is	be	AUX
cblr-2984	1060	44	stock	stock	NOUN
cblr-2984	1060	45	....	....	PUNCT
cblr-2984	1061	1	while	while	SCONJ
cblr-2984	1061	2	stock	stock	NOUN
cblr-2984	1061	3	only	only	ADV
cblr-2984	1061	4	comprised	comprise	VERB
cblr-2984	1061	5	seven	seven	NUM
cblr-2984	1061	6	percent	percent	NOUN
cblr-2984	1061	7	of	of	ADP
cblr-2984	1061	8	the	the	DET
cblr-2984	1061	9	acquirer	acquirer	NOUN
cblr-2984	1061	10	's	's	PART
cblr-2984	1061	11	consideration	consideration	NOUN
cblr-2984	1061	12	in	in	ADP
cblr-2984	1061	13	1988	1988	NUM
cblr-2984	1061	14	,	,	PUNCT
cblr-2984	1061	15	it	it	PRON
cblr-2984	1061	16	comprised	comprise	VERB
cblr-2984	1061	17	sixty	sixty	NUM
cblr-2984	1061	18	-	-	PUNCT
cblr-2984	1061	19	seven	seven	NUM
cblr-2984	1061	20	percent	percent	NOUN
cblr-2984	1061	21	in	in	ADP
cblr-2984	1061	22	1998	1998	NUM
cblr-2984	1061	23	.	.	PUNCT
cblr-2984	1061	24	"	"	PUNCT
cblr-2984	1061	25	)	)	PUNCT
cblr-2984	1061	26	.	.	PUNCT
cblr-2984	1062	1	212	212	NUM
cblr-2984	1062	2	see	see	VERB
cblr-2984	1062	3	a.l.i	a.l.i	PROPN
cblr-2984	1062	4	.	.	PROPN
cblr-2984	1062	5	,	,	PUNCT
cblr-2984	1062	6	supra	supra	PROPN
cblr-2984	1062	7	note	note	PROPN
cblr-2984	1062	8	20	20	NUM
cblr-2984	1062	9	,	,	PUNCT
cblr-2984	1062	10	at	at	ADP
cblr-2984	1062	11	167	167	NUM
cblr-2984	1062	12	.	.	PUNCT
cblr-2984	1063	1	[	[	X
cblr-2984	1063	2	vol	vol	NOUN
cblr-2984	1063	3	.	.	PUNCT
cblr-2984	1063	4	2006	2006	NUM
cblr-2984	1063	5	confronting	confront	VERB
cblr-2984	1063	6	continuity	continuity	NOUN
cblr-2984	1063	7	21merger	21merger	NOUN
cblr-2984	1063	8	.	.	PUNCT
cblr-2984	1064	1	13	13	NUM
cblr-2984	1064	2	that	that	PRON
cblr-2984	1064	3	an	an	DET
cblr-2984	1064	4	acquiror	acquiror	NOUN
cblr-2984	1064	5	must	must	AUX
cblr-2984	1064	6	continue	continue	VERB
cblr-2984	1064	7	the	the	DET
cblr-2984	1064	8	target	target	NOUN
cblr-2984	1064	9	's	's	PART
cblr-2984	1064	10	historic	historic	ADJ
cblr-2984	1064	11	business	business	NOUN
cblr-2984	1064	12	for	for	ADP
cblr-2984	1064	13	such	such	DET
cblr-2984	1064	14	a	a	DET
cblr-2984	1064	15	substantial	substantial	ADJ
cblr-2984	1064	16	period	period	NOUN
cblr-2984	1064	17	of	of	ADP
cblr-2984	1064	18	time	time	NOUN
cblr-2984	1064	19	after	after	SCONJ
cblr-2984	1064	20	a	a	DET
cblr-2984	1064	21	merger	merger	NOUN
cblr-2984	1064	22	means	mean	VERB
cblr-2984	1064	23	that	that	SCONJ
cblr-2984	1064	24	the	the	DET
cblr-2984	1064	25	former	former	ADJ
cblr-2984	1064	26	target	target	NOUN
cblr-2984	1064	27	shareholder	shareholder	NOUN
cblr-2984	1064	28	ultimately	ultimately	ADV
cblr-2984	1064	29	holds	hold	VERB
cblr-2984	1064	30	stock	stock	NOUN
cblr-2984	1064	31	in	in	ADP
cblr-2984	1064	32	a	a	DET
cblr-2984	1064	33	corporation	corporation	NOUN
cblr-2984	1064	34	that	that	PRON
cblr-2984	1064	35	could	could	AUX
cblr-2984	1064	36	be	be	AUX
cblr-2984	1064	37	described	describe	VERB
cblr-2984	1064	38	accurately	accurately	ADV
cblr-2984	1064	39	as	as	ADP
cblr-2984	1064	40	a	a	DET
cblr-2984	1064	41	modified	modify	VERB
cblr-2984	1064	42	form	form	NOUN
cblr-2984	1064	43	of	of	ADP
cblr-2984	1064	44	the	the	DET
cblr-2984	1064	45	target	target	NOUN
cblr-2984	1064	46	.	.	PUNCT
cblr-2984	1065	1	if	if	SCONJ
cblr-2984	1065	2	the	the	DET
cblr-2984	1065	3	acquiror	acquiror	NOUN
cblr-2984	1065	4	fails	fail	VERB
cblr-2984	1065	5	to	to	PART
cblr-2984	1065	6	satisfy	satisfy	VERB
cblr-2984	1065	7	the	the	DET
cblr-2984	1065	8	historic	historic	ADJ
cblr-2984	1065	9	business	business	NOUN
cblr-2984	1065	10	requirement	requirement	NOUN
cblr-2984	1065	11	of	of	ADP
cblr-2984	1065	12	the	the	DET
cblr-2984	1065	13	proposal	proposal	NOUN
cblr-2984	1065	14	at	at	ADP
cblr-2984	1065	15	any	any	DET
cblr-2984	1065	16	time	time	NOUN
cblr-2984	1065	17	during	during	ADP
cblr-2984	1065	18	the	the	DET
cblr-2984	1065	19	two	two	NUM
cblr-2984	1065	20	-	-	PUNCT
cblr-2984	1065	21	year	year	NOUN
cblr-2984	1065	22	period	period	NOUN
cblr-2984	1065	23	following	follow	VERB
cblr-2984	1065	24	the	the	DET
cblr-2984	1065	25	merger	merger	NOUN
cblr-2984	1065	26	,	,	PUNCT
cblr-2984	1065	27	all	all	DET
cblr-2984	1065	28	former	former	ADJ
cblr-2984	1065	29	target	target	NOUN
cblr-2984	1065	30	shareholders	shareholder	NOUN
cblr-2984	1065	31	lose	lose	VERB
cblr-2984	1065	32	the	the	DET
cblr-2984	1065	33	benefit	benefit	NOUN
cblr-2984	1065	34	of	of	ADP
cblr-2984	1065	35	any	any	DET
cblr-2984	1065	36	non	non	ADJ
cblr-2984	1065	37	-	-	NOUN
cblr-2984	1065	38	recognition	recognition	ADJ
cblr-2984	1065	39	treatment.214	treatment.214	NOUN
cblr-2984	1065	40	this	this	DET
cblr-2984	1065	41	effect	effect	NOUN
cblr-2984	1065	42	also	also	ADV
cblr-2984	1065	43	serves	serve	VERB
cblr-2984	1065	44	the	the	DET
cblr-2984	1065	45	objective	objective	NOUN
cblr-2984	1065	46	of	of	ADP
cblr-2984	1065	47	delivering	deliver	VERB
cblr-2984	1065	48	tax	tax	NOUN
cblr-2984	1065	49	-	-	PUNCT
cblr-2984	1065	50	favored	favor	VERB
cblr-2984	1065	51	treatment	treatment	NOUN
cblr-2984	1065	52	to	to	ADP
cblr-2984	1065	53	mere	mere	ADJ
cblr-2984	1065	54	changes	change	NOUN
cblr-2984	1065	55	in	in	ADP
cblr-2984	1065	56	corporate	corporate	ADJ
cblr-2984	1065	57	form	form	NOUN
cblr-2984	1065	58	because	because	SCONJ
cblr-2984	1065	59	,	,	PUNCT
cblr-2984	1065	60	faced	face	VERB
cblr-2984	1065	61	with	with	ADP
cblr-2984	1065	62	the	the	DET
cblr-2984	1065	63	possibility	possibility	NOUN
cblr-2984	1065	64	of	of	ADP
cblr-2984	1065	65	retroactive	retroactive	ADJ
cblr-2984	1065	66	shareholder	shareholder	NOUN
cblr-2984	1065	67	-	-	PUNCT
cblr-2984	1065	68	level	level	NOUN
cblr-2984	1065	69	taxation	taxation	NOUN
cblr-2984	1065	70	(	(	PUNCT
cblr-2984	1065	71	and	and	CCONJ
cblr-2984	1065	72	resulting	result	VERB
cblr-2984	1065	73	litigation	litigation	NOUN
cblr-2984	1065	74	)	)	PUNCT
cblr-2984	1065	75	,	,	PUNCT
cblr-2984	1065	76	acquirors	acquiror	NOUN
cblr-2984	1065	77	will	will	AUX
cblr-2984	1065	78	likely	likely	ADV
cblr-2984	1065	79	take	take	VERB
cblr-2984	1065	80	extra	extra	ADJ
cblr-2984	1065	81	precautions	precaution	NOUN
cblr-2984	1065	82	to	to	PART
cblr-2984	1065	83	guarantee	guarantee	VERB
cblr-2984	1065	84	that	that	SCONJ
cblr-2984	1065	85	they	they	PRON
cblr-2984	1065	86	do	do	AUX
cblr-2984	1065	87	not	not	PART
cblr-2984	1065	88	violate	violate	VERB
cblr-2984	1065	89	the	the	DET
cblr-2984	1065	90	historic	historic	ADJ
cblr-2984	1065	91	business	business	NOUN
cblr-2984	1065	92	requirement	requirement	NOUN
cblr-2984	1065	93	of	of	ADP
cblr-2984	1065	94	the	the	DET
cblr-2984	1065	95	proposal	proposal	NOUN
cblr-2984	1065	96	.	.	PUNCT
cblr-2984	1066	1	c.	c.	PROPN
cblr-2984	1066	2	illustrative	illustrative	PROPN
cblr-2984	1066	3	examples	example	NOUN
cblr-2984	1066	4	the	the	DET
cblr-2984	1066	5	following	follow	VERB
cblr-2984	1066	6	examples	example	NOUN
cblr-2984	1066	7	illustrate	illustrate	VERB
cblr-2984	1066	8	the	the	DET
cblr-2984	1066	9	terms	term	NOUN
cblr-2984	1066	10	of	of	ADP
cblr-2984	1066	11	the	the	DET
cblr-2984	1066	12	proposal	proposal	NOUN
cblr-2984	1066	13	and	and	CCONJ
cblr-2984	1066	14	its	its	PRON
cblr-2984	1066	15	underlying	underlying	ADJ
cblr-2984	1066	16	policy	policy	NOUN
cblr-2984	1066	17	justifications	justification	NOUN
cblr-2984	1066	18	:	:	PUNCT
cblr-2984	1066	19	example	example	NOUN
cblr-2984	1066	20	1	1	NUM
cblr-2984	1066	21	(	(	PUNCT
cblr-2984	1066	22	base	base	NOUN
cblr-2984	1066	23	case	case	NOUN
cblr-2984	1066	24	):	):	PUNCT
cblr-2984	1066	25	farmer	farmer	NOUN
cblr-2984	1066	26	brown	brown	NOUN
cblr-2984	1066	27	owns	own	VERB
cblr-2984	1066	28	100	100	NUM
cblr-2984	1066	29	percent	percent	NOUN
cblr-2984	1066	30	of	of	ADP
cblr-2984	1066	31	the	the	DET
cblr-2984	1066	32	voting	vote	VERB
cblr-2984	1066	33	common	common	ADJ
cblr-2984	1066	34	stock	stock	NOUN
cblr-2984	1066	35	of	of	ADP
cblr-2984	1066	36	small	small	PROPN
cblr-2984	1066	37	cheesecorp	cheesecorp	PROPN
cblr-2984	1066	38	,	,	PUNCT
cblr-2984	1066	39	which	which	PRON
cblr-2984	1066	40	operates	operate	VERB
cblr-2984	1066	41	a	a	DET
cblr-2984	1066	42	local	local	ADJ
cblr-2984	1066	43	dairy	dairy	NOUN
cblr-2984	1066	44	business	business	NOUN
cblr-2984	1066	45	.	.	PUNCT
cblr-2984	1067	1	farmer	farmer	PROPN
cblr-2984	1067	2	brown	brown	PROPN
cblr-2984	1067	3	enters	enter	VERB
cblr-2984	1067	4	into	into	ADP
cblr-2984	1067	5	a	a	DET
cblr-2984	1067	6	merger	merger	NOUN
cblr-2984	1067	7	agreement	agreement	NOUN
cblr-2984	1067	8	with	with	ADP
cblr-2984	1067	9	delaware	delaware	PROPN
cblr-2984	1067	10	dairy	dairy	PROPN
cblr-2984	1067	11	,	,	PUNCT
cblr-2984	1067	12	inc	inc	PROPN
cblr-2984	1067	13	.	.	PROPN
cblr-2984	1068	1	(	(	PUNCT
cblr-2984	1068	2	"	"	PUNCT
cblr-2984	1068	3	delaware	delaware	PROPN
cblr-2984	1068	4	dairy	dairy	NOUN
cblr-2984	1068	5	"	"	PUNCT
cblr-2984	1068	6	)	)	PUNCT
cblr-2984	1068	7	,	,	PUNCT
cblr-2984	1068	8	another	another	DET
cblr-2984	1068	9	local	local	ADJ
cblr-2984	1068	10	dairy	dairy	NOUN
cblr-2984	1068	11	business	business	NOUN
cblr-2984	1068	12	.	.	PUNCT
cblr-2984	1069	1	small	small	ADJ
cblr-2984	1069	2	cheesecorp	cheesecorp	PROPN
cblr-2984	1069	3	will	will	AUX
cblr-2984	1069	4	merge	merge	VERB
cblr-2984	1069	5	into	into	ADP
cblr-2984	1069	6	delaware	delaware	PROPN
cblr-2984	1069	7	dairy	dairy	NOUN
cblr-2984	1069	8	in	in	ADP
cblr-2984	1069	9	a	a	DET
cblr-2984	1069	10	transaction	transaction	NOUN
cblr-2984	1069	11	constituting	constitute	VERB
cblr-2984	1069	12	a	a	DET
cblr-2984	1069	13	merger	merger	NOUN
cblr-2984	1069	14	under	under	ADP
cblr-2984	1069	15	delaware	delaware	PROPN
cblr-2984	1069	16	law	law	PROPN
cblr-2984	1069	17	,	,	PUNCT
cblr-2984	1069	18	and	and	CCONJ
cblr-2984	1069	19	farmer	farmer	NOUN
cblr-2984	1069	20	brown	brown	NOUN
cblr-2984	1069	21	will	will	AUX
cblr-2984	1069	22	receive	receive	VERB
cblr-2984	1069	23	$	$	SYM
cblr-2984	1069	24	70,000	70,000	NUM
cblr-2984	1069	25	cash	cash	NOUN
cblr-2984	1069	26	and	and	CCONJ
cblr-2984	1069	27	$	$	SYM
cblr-2984	1069	28	30,000	30,000	NUM
cblr-2984	1069	29	worth	worth	NOUN
cblr-2984	1069	30	of	of	ADP
cblr-2984	1069	31	delaware	delaware	PROPN
cblr-2984	1069	32	dairy	dairy	NOUN
cblr-2984	1069	33	voting	vote	VERB
cblr-2984	1069	34	common	common	ADJ
cblr-2984	1069	35	stock	stock	NOUN
cblr-2984	1069	36	in	in	ADP
cblr-2984	1069	37	exchange	exchange	NOUN
cblr-2984	1069	38	for	for	ADP
cblr-2984	1069	39	all	all	PRON
cblr-2984	1069	40	of	of	ADP
cblr-2984	1069	41	his	his	PRON
cblr-2984	1069	42	voting	vote	VERB
cblr-2984	1069	43	common	common	ADJ
cblr-2984	1069	44	stock	stock	NOUN
cblr-2984	1069	45	in	in	ADP
cblr-2984	1069	46	small	small	PROPN
cblr-2984	1069	47	cheesecorp	cheesecorp	PROPN
cblr-2984	1069	48	,	,	PUNCT
cblr-2984	1069	49	inc	inc	PROPN
cblr-2984	1069	50	.	.	PROPN
cblr-2984	1069	51	in	in	ADP
cblr-2984	1069	52	the	the	DET
cblr-2984	1069	53	merger	merger	NOUN
cblr-2984	1069	54	agreement	agreement	NOUN
cblr-2984	1069	55	,	,	PUNCT
cblr-2984	1069	56	delaware	delaware	PROPN
cblr-2984	1069	57	dairy	dairy	NOUN
cblr-2984	1069	58	represents	represent	VERB
cblr-2984	1069	59	that	that	SCONJ
cblr-2984	1069	60	it	it	PRON
cblr-2984	1069	61	will	will	AUX
cblr-2984	1069	62	continue	continue	VERB
cblr-2984	1069	63	to	to	PART
cblr-2984	1069	64	operate	operate	VERB
cblr-2984	1069	65	the	the	DET
cblr-2984	1069	66	business	business	NOUN
cblr-2984	1069	67	of	of	ADP
cblr-2984	1069	68	small	small	ADJ
cblr-2984	1069	69	cheesecorp	cheesecorp	PROPN
cblr-2984	1069	70	as	as	ADP
cblr-2984	1069	71	a	a	DET
cblr-2984	1069	72	separate	separate	ADJ
cblr-2984	1069	73	business	business	NOUN
cblr-2984	1069	74	or	or	CCONJ
cblr-2984	1069	75	will	will	AUX
cblr-2984	1069	76	use	use	VERB
cblr-2984	1069	77	substantially	substantially	ADV
cblr-2984	1069	78	all	all	PRON
cblr-2984	1069	79	of	of	ADP
cblr-2984	1069	80	the	the	DET
cblr-2984	1069	81	assets	asset	NOUN
cblr-2984	1069	82	of	of	ADP
cblr-2984	1069	83	213	213	NUM
cblr-2984	1069	84	as	as	ADP
cblr-2984	1069	85	a	a	DET
cblr-2984	1069	86	result	result	NOUN
cblr-2984	1069	87	of	of	ADP
cblr-2984	1069	88	this	this	DET
cblr-2984	1069	89	condition	condition	NOUN
cblr-2984	1069	90	,	,	PUNCT
cblr-2984	1069	91	a	a	DET
cblr-2984	1069	92	target	target	NOUN
cblr-2984	1069	93	shareholder	shareholder	NOUN
cblr-2984	1069	94	's	's	PART
cblr-2984	1069	95	tax	tax	NOUN
cblr-2984	1069	96	treatment	treatment	NOUN
cblr-2984	1069	97	on	on	ADP
cblr-2984	1069	98	the	the	DET
cblr-2984	1069	99	receipt	receipt	NOUN
cblr-2984	1069	100	of	of	ADP
cblr-2984	1069	101	acquiror	acquiror	NOUN
cblr-2984	1069	102	stock	stock	NOUN
cblr-2984	1069	103	in	in	ADP
cblr-2984	1069	104	a	a	DET
cblr-2984	1069	105	merger	merger	NOUN
cblr-2984	1069	106	is	be	AUX
cblr-2984	1069	107	linked	link	VERB
cblr-2984	1069	108	to	to	ADP
cblr-2984	1069	109	the	the	DET
cblr-2984	1069	110	acquiror	acquiror	NOUN
cblr-2984	1069	111	's	's	PART
cblr-2984	1069	112	satisfaction	satisfaction	NOUN
cblr-2984	1069	113	of	of	ADP
cblr-2984	1069	114	the	the	DET
cblr-2984	1069	115	corporate	corporate	ADJ
cblr-2984	1069	116	-	-	PUNCT
cblr-2984	1069	117	level	level	NOUN
cblr-2984	1069	118	requirements	requirement	NOUN
cblr-2984	1069	119	of	of	ADP
cblr-2984	1069	120	the	the	DET
cblr-2984	1069	121	proposal	proposal	NOUN
cblr-2984	1069	122	.	.	PUNCT
cblr-2984	1070	1	214	214	NUM
cblr-2984	1070	2	the	the	DET
cblr-2984	1070	3	qualifying	qualify	VERB
cblr-2984	1070	4	merger	merger	NOUN
cblr-2984	1070	5	condition	condition	NOUN
cblr-2984	1070	6	for	for	ADP
cblr-2984	1070	7	shareholder	shareholder	NOUN
cblr-2984	1070	8	non	non	NOUN
cblr-2984	1070	9	-	-	NOUN
cblr-2984	1070	10	recognition	recognition	NOUN
cblr-2984	1070	11	would	would	AUX
cblr-2984	1070	12	not	not	PART
cblr-2984	1070	13	be	be	AUX
cblr-2984	1070	14	satisfied	satisfied	ADJ
cblr-2984	1070	15	in	in	ADP
cblr-2984	1070	16	this	this	DET
cblr-2984	1070	17	case	case	NOUN
cblr-2984	1070	18	.	.	PUNCT
cblr-2984	1071	1	no	no	INTJ
cblr-2984	1071	2	.	.	NOUN
cblr-2984	1072	1	1:1	1:1	NUM
cblr-2984	1072	2	]	]	X
cblr-2984	1072	3	small	small	ADJ
cblr-2984	1072	4	cheesecorp	cheesecorp	PROPN
cblr-2984	1072	5	in	in	ADP
cblr-2984	1072	6	the	the	DET
cblr-2984	1072	7	dairy	dairy	NOUN
cblr-2984	1072	8	business	business	NOUN
cblr-2984	1072	9	of	of	ADP
cblr-2984	1072	10	delaware	delaware	PROPN
cblr-2984	1072	11	dairy	dairy	NOUN
cblr-2984	1072	12	for	for	ADP
cblr-2984	1072	13	the	the	DET
cblr-2984	1072	14	entire	entire	ADJ
cblr-2984	1072	15	two	two	NUM
cblr-2984	1072	16	-	-	PUNCT
cblr-2984	1072	17	year	year	NOUN
cblr-2984	1072	18	period	period	NOUN
cblr-2984	1072	19	following	follow	VERB
cblr-2984	1072	20	the	the	DET
cblr-2984	1072	21	closing	closing	NOUN
cblr-2984	1072	22	of	of	ADP
cblr-2984	1072	23	the	the	DET
cblr-2984	1072	24	merger	merger	NOUN
cblr-2984	1072	25	.	.	PUNCT
cblr-2984	1073	1	immediately	immediately	ADV
cblr-2984	1073	2	after	after	SCONJ
cblr-2984	1073	3	the	the	DET
cblr-2984	1073	4	merger	merger	NOUN
cblr-2984	1073	5	is	be	AUX
cblr-2984	1073	6	consummated	consummate	VERB
cblr-2984	1073	7	,	,	PUNCT
cblr-2984	1073	8	farmer	farmer	NOUN
cblr-2984	1073	9	brown	brown	PROPN
cblr-2984	1073	10	's	's	PART
cblr-2984	1073	11	percentage	percentage	NOUN
cblr-2984	1073	12	ownership	ownership	NOUN
cblr-2984	1073	13	interest	interest	NOUN
cblr-2984	1073	14	in	in	ADP
cblr-2984	1073	15	delaware	delaware	PROPN
cblr-2984	1073	16	dairy	dairy	NOUN
cblr-2984	1073	17	is	be	AUX
cblr-2984	1073	18	45	45	NUM
cblr-2984	1073	19	percent	percent	NOUN
cblr-2984	1073	20	,	,	PUNCT
cblr-2984	1073	21	measured	measure	VERB
cblr-2984	1073	22	in	in	ADP
cblr-2984	1073	23	terms	term	NOUN
cblr-2984	1073	24	of	of	ADP
cblr-2984	1073	25	vote	vote	NOUN
cblr-2984	1073	26	and	and	CCONJ
cblr-2984	1073	27	value	value	NOUN
cblr-2984	1073	28	.	.	PUNCT
cblr-2984	1074	1	under	under	ADP
cblr-2984	1074	2	the	the	DET
cblr-2984	1074	3	proposal	proposal	NOUN
cblr-2984	1074	4	,	,	PUNCT
cblr-2984	1074	5	the	the	DET
cblr-2984	1074	6	merger	merger	NOUN
cblr-2984	1074	7	in	in	ADP
cblr-2984	1074	8	this	this	DET
cblr-2984	1074	9	example	example	NOUN
cblr-2984	1074	10	would	would	AUX
cblr-2984	1074	11	result	result	VERB
cblr-2984	1074	12	in	in	ADP
cblr-2984	1074	13	tax	tax	NOUN
cblr-2984	1074	14	-	-	PUNCT
cblr-2984	1074	15	deferred	defer	VERB
cblr-2984	1074	16	treatment	treatment	NOUN
cblr-2984	1074	17	at	at	ADP
cblr-2984	1074	18	both	both	CCONJ
cblr-2984	1074	19	the	the	DET
cblr-2984	1074	20	corporate	corporate	ADJ
cblr-2984	1074	21	and	and	CCONJ
cblr-2984	1074	22	shareholder	shareholder	NOUN
cblr-2984	1074	23	levels	level	NOUN
cblr-2984	1074	24	.	.	PUNCT
cblr-2984	1075	1	first	first	ADV
cblr-2984	1075	2	,	,	PUNCT
cblr-2984	1075	3	no	no	DET
cblr-2984	1075	4	tax	tax	NOUN
cblr-2984	1075	5	would	would	AUX
cblr-2984	1075	6	be	be	AUX
cblr-2984	1075	7	imposed	impose	VERB
cblr-2984	1075	8	at	at	ADP
cblr-2984	1075	9	the	the	DET
cblr-2984	1075	10	corporate	corporate	ADJ
cblr-2984	1075	11	level	level	NOUN
cblr-2984	1075	12	on	on	ADP
cblr-2984	1075	13	the	the	DET
cblr-2984	1075	14	transfer	transfer	NOUN
cblr-2984	1075	15	of	of	ADP
cblr-2984	1075	16	assets	asset	NOUN
cblr-2984	1075	17	by	by	ADP
cblr-2984	1075	18	small	small	ADJ
cblr-2984	1075	19	cheesecorp	cheesecorp	PROPN
cblr-2984	1075	20	to	to	PART
cblr-2984	1075	21	delaware	delaware	PROPN
cblr-2984	1075	22	dairy	dairy	NOUN
cblr-2984	1075	23	because	because	SCONJ
cblr-2984	1075	24	the	the	DET
cblr-2984	1075	25	merger	merger	NOUN
cblr-2984	1075	26	would	would	AUX
cblr-2984	1075	27	be	be	AUX
cblr-2984	1075	28	a	a	DET
cblr-2984	1075	29	qualifying	qualifying	NOUN
cblr-2984	1075	30	merger	merger	NOUN
cblr-2984	1075	31	.	.	PUNCT
cblr-2984	1076	1	assuming	assume	VERB
cblr-2984	1076	2	that	that	SCONJ
cblr-2984	1076	3	delaware	delaware	PROPN
cblr-2984	1076	4	dairy	dairy	NOUN
cblr-2984	1076	5	's	's	PART
cblr-2984	1076	6	representation	representation	NOUN
cblr-2984	1076	7	is	be	AUX
cblr-2984	1076	8	accurate	accurate	ADJ
cblr-2984	1076	9	,	,	PUNCT
cblr-2984	1076	10	delaware	delaware	PROPN
cblr-2984	1076	11	dairy	dairy	NOUN
cblr-2984	1076	12	would	would	AUX
cblr-2984	1076	13	continue	continue	VERB
cblr-2984	1076	14	the	the	DET
cblr-2984	1076	15	historic	historic	ADJ
cblr-2984	1076	16	business	business	NOUN
cblr-2984	1076	17	of	of	ADP
cblr-2984	1076	18	small	small	ADJ
cblr-2984	1076	19	cheesecorp	cheesecorp	PROPN
cblr-2984	1076	20	or	or	CCONJ
cblr-2984	1076	21	would	would	AUX
cblr-2984	1076	22	use	use	VERB
cblr-2984	1076	23	its	its	PRON
cblr-2984	1076	24	assets	asset	NOUN
cblr-2984	1076	25	in	in	ADP
cblr-2984	1076	26	a	a	DET
cblr-2984	1076	27	"	"	PUNCT
cblr-2984	1076	28	like	like	INTJ
cblr-2984	1076	29	kind	kind	NOUN
cblr-2984	1076	30	"	"	PUNCT
cblr-2984	1076	31	business	business	NOUN
cblr-2984	1076	32	of	of	ADP
cblr-2984	1076	33	delaware	delaware	PROPN
cblr-2984	1076	34	dairy	dairy	NOUN
cblr-2984	1076	35	(	(	PUNCT
cblr-2984	1076	36	its	its	PRON
cblr-2984	1076	37	dairy	dairy	NOUN
cblr-2984	1076	38	business	business	NOUN
cblr-2984	1076	39	)	)	PUNCT
cblr-2984	1076	40	for	for	ADP
cblr-2984	1076	41	the	the	DET
cblr-2984	1076	42	entire	entire	ADJ
cblr-2984	1076	43	two	two	NUM
cblr-2984	1076	44	-	-	PUNCT
cblr-2984	1076	45	year	year	NOUN
cblr-2984	1076	46	period	period	NOUN
cblr-2984	1076	47	following	follow	VERB
cblr-2984	1076	48	the	the	DET
cblr-2984	1076	49	merger.215	merger.215	NOUN
cblr-2984	1076	50	second	second	ADJ
cblr-2984	1076	51	,	,	PUNCT
cblr-2984	1076	52	at	at	ADP
cblr-2984	1076	53	the	the	DET
cblr-2984	1076	54	shareholder	shareholder	NOUN
cblr-2984	1076	55	level	level	NOUN
cblr-2984	1076	56	,	,	PUNCT
cblr-2984	1076	57	farmer	farmer	NOUN
cblr-2984	1076	58	brown	brown	NOUN
cblr-2984	1076	59	would	would	AUX
cblr-2984	1076	60	not	not	PART
cblr-2984	1076	61	recognize	recognize	VERB
cblr-2984	1076	62	gain	gain	NOUN
cblr-2984	1076	63	or	or	CCONJ
cblr-2984	1076	64	loss	loss	NOUN
cblr-2984	1076	65	on	on	ADP
cblr-2984	1076	66	the	the	DET
cblr-2984	1076	67	receipt	receipt	NOUN
cblr-2984	1076	68	of	of	ADP
cblr-2984	1076	69	the	the	DET
cblr-2984	1076	70	delaware	delaware	PROPN
cblr-2984	1076	71	dairy	dairy	NOUN
cblr-2984	1076	72	stock	stock	NOUN
cblr-2984	1076	73	,	,	PUNCT
cblr-2984	1076	74	but	but	CCONJ
cblr-2984	1076	75	would	would	AUX
cblr-2984	1076	76	recognize	recognize	VERB
cblr-2984	1076	77	gain	gain	NOUN
cblr-2984	1076	78	with	with	ADP
cblr-2984	1076	79	respect	respect	NOUN
cblr-2984	1076	80	to	to	ADP
cblr-2984	1076	81	the	the	DET
cblr-2984	1076	82	cash	cash	NOUN
cblr-2984	1076	83	he	he	PRON
cblr-2984	1076	84	receives	receive	VERB
cblr-2984	1076	85	to	to	ADP
cblr-2984	1076	86	the	the	DET
cblr-2984	1076	87	extent	extent	NOUN
cblr-2984	1076	88	of	of	ADP
cblr-2984	1076	89	his	his	PRON
cblr-2984	1076	90	realized	realize	VERB
cblr-2984	1076	91	gain	gain	NOUN
cblr-2984	1076	92	on	on	ADP
cblr-2984	1076	93	the	the	DET
cblr-2984	1076	94	exchange	exchange	NOUN
cblr-2984	1076	95	.	.	PUNCT
cblr-2984	1077	1	under	under	ADP
cblr-2984	1077	2	the	the	DET
cblr-2984	1077	3	proposal	proposal	NOUN
cblr-2984	1077	4	,	,	PUNCT
cblr-2984	1077	5	it	it	PRON
cblr-2984	1077	6	is	be	AUX
cblr-2984	1077	7	irrelevant	irrelevant	ADJ
cblr-2984	1077	8	that	that	SCONJ
cblr-2984	1077	9	only	only	ADV
cblr-2984	1077	10	30	30	NUM
cblr-2984	1077	11	percent	percent	NOUN
cblr-2984	1077	12	of	of	ADP
cblr-2984	1077	13	the	the	DET
cblr-2984	1077	14	aggregate	aggregate	ADJ
cblr-2984	1077	15	consideration	consideration	NOUN
cblr-2984	1077	16	paid	pay	VERB
cblr-2984	1077	17	to	to	ADP
cblr-2984	1077	18	farmer	farmer	NOUN
cblr-2984	1077	19	brown	brown	PROPN
cblr-2984	1077	20	is	be	AUX
cblr-2984	1077	21	delaware	delaware	PROPN
cblr-2984	1077	22	dairy	dairy	NOUN
cblr-2984	1077	23	stock.216	stock.216	NOUN
cblr-2984	1077	24	farmer	farmer	NOUN
cblr-2984	1077	25	brown	brown	NOUN
cblr-2984	1077	26	also	also	ADV
cblr-2984	1077	27	exchanges	exchange	VERB
cblr-2984	1077	28	voting	vote	VERB
cblr-2984	1077	29	stock	stock	NOUN
cblr-2984	1077	30	for	for	ADP
cblr-2984	1077	31	voting	vote	VERB
cblr-2984	1077	32	stock	stock	NOUN
cblr-2984	1077	33	and	and	CCONJ
cblr-2984	1077	34	does	do	AUX
cblr-2984	1077	35	not	not	PART
cblr-2984	1077	36	experience	experience	VERB
cblr-2984	1077	37	a	a	DET
cblr-2984	1077	38	greater	great	ADJ
cblr-2984	1077	39	-	-	PUNCT
cblr-2984	1077	40	than	than	ADP
cblr-2984	1077	41	-	-	PUNCT
cblr-2984	1077	42	eighty	eighty	NUM
cblr-2984	1077	43	-	-	PUNCT
cblr-2984	1077	44	percent	percent	NOUN
cblr-2984	1077	45	decrease	decrease	NOUN
cblr-2984	1077	46	in	in	ADP
cblr-2984	1077	47	his	his	PRON
cblr-2984	1077	48	percentage	percentage	NOUN
cblr-2984	1077	49	ownership	ownership	NOUN
cblr-2984	1077	50	interest	interest	NOUN
cblr-2984	1077	51	.	.	PUNCT
cblr-2984	1078	1	"7	"7	NOUN
cblr-2984	1078	2	215	215	NUM
cblr-2984	1078	3	this	this	DET
cblr-2984	1078	4	example	example	NOUN
cblr-2984	1078	5	highlights	highlight	VERB
cblr-2984	1078	6	that	that	PRON
cblr-2984	1078	7	,	,	PUNCT
cblr-2984	1078	8	under	under	ADP
cblr-2984	1078	9	the	the	DET
cblr-2984	1078	10	proposal	proposal	NOUN
cblr-2984	1078	11	,	,	PUNCT
cblr-2984	1078	12	taxpayers	taxpayer	NOUN
cblr-2984	1078	13	often	often	ADV
cblr-2984	1078	14	will	will	AUX
cblr-2984	1078	15	be	be	AUX
cblr-2984	1078	16	forced	force	VERB
cblr-2984	1078	17	to	to	PART
cblr-2984	1078	18	rely	rely	VERB
cblr-2984	1078	19	on	on	ADP
cblr-2984	1078	20	representations	representation	NOUN
cblr-2984	1078	21	from	from	ADP
cblr-2984	1078	22	an	an	DET
cblr-2984	1078	23	acquiror	acquiror	NOUN
cblr-2984	1078	24	regarding	regard	VERB
cblr-2984	1078	25	its	its	PRON
cblr-2984	1078	26	future	future	ADJ
cblr-2984	1078	27	plans	plan	NOUN
cblr-2984	1078	28	for	for	ADP
cblr-2984	1078	29	the	the	DET
cblr-2984	1078	30	target	target	NOUN
cblr-2984	1078	31	's	's	PART
cblr-2984	1078	32	historic	historic	ADJ
cblr-2984	1078	33	business	business	NOUN
cblr-2984	1078	34	.	.	PUNCT
cblr-2984	1079	1	a	a	DET
cblr-2984	1079	2	merger	merger	NOUN
cblr-2984	1079	3	agreement	agreement	NOUN
cblr-2984	1079	4	may	may	AUX
cblr-2984	1079	5	provide	provide	VERB
cblr-2984	1079	6	that	that	PRON
cblr-2984	1079	7	former	former	ADJ
cblr-2984	1079	8	target	target	NOUN
cblr-2984	1079	9	shareholders	shareholder	NOUN
cblr-2984	1079	10	could	could	AUX
cblr-2984	1079	11	seek	seek	VERB
cblr-2984	1079	12	an	an	DET
cblr-2984	1079	13	indemnity	indemnity	NOUN
cblr-2984	1079	14	from	from	ADP
cblr-2984	1079	15	the	the	DET
cblr-2984	1079	16	acquiror	acquiror	NOUN
cblr-2984	1079	17	in	in	ADP
cblr-2984	1079	18	the	the	DET
cblr-2984	1079	19	event	event	NOUN
cblr-2984	1079	20	that	that	SCONJ
cblr-2984	1079	21	a	a	DET
cblr-2984	1079	22	qualifying	qualifying	NOUN
cblr-2984	1079	23	merger	merger	NOUN
cblr-2984	1079	24	is	be	AUX
cblr-2984	1079	25	recharacterized	recharacterize	VERB
cblr-2984	1079	26	as	as	ADP
cblr-2984	1079	27	a	a	DET
cblr-2984	1079	28	taxable	taxable	ADJ
cblr-2984	1079	29	merger	merger	NOUN
cblr-2984	1079	30	due	due	ADP
cblr-2984	1079	31	to	to	ADP
cblr-2984	1079	32	the	the	DET
cblr-2984	1079	33	acquiror	acquiror	NOUN
cblr-2984	1079	34	's	's	PART
cblr-2984	1079	35	breach	breach	NOUN
cblr-2984	1079	36	of	of	ADP
cblr-2984	1079	37	such	such	ADJ
cblr-2984	1079	38	representations	representation	NOUN
cblr-2984	1079	39	.	.	PUNCT
cblr-2984	1080	1	216	216	NUM
cblr-2984	1080	2	the	the	DET
cblr-2984	1080	3	proposal	proposal	NOUN
cblr-2984	1080	4	contains	contain	VERB
cblr-2984	1080	5	no	no	DET
cblr-2984	1080	6	requirements	requirement	NOUN
cblr-2984	1080	7	regarding	regard	VERB
cblr-2984	1080	8	composition	composition	NOUN
cblr-2984	1080	9	of	of	ADP
cblr-2984	1080	10	merger	merger	NOUN
cblr-2984	1080	11	consideration	consideration	NOUN
cblr-2984	1080	12	paid	pay	VERB
cblr-2984	1080	13	to	to	PART
cblr-2984	1080	14	target	target	VERB
cblr-2984	1080	15	shareholders	shareholder	NOUN
cblr-2984	1080	16	.	.	PUNCT
cblr-2984	1081	1	217	217	NUM
cblr-2984	1081	2	farmer	farmer	PROPN
cblr-2984	1081	3	brown	brown	PROPN
cblr-2984	1081	4	's	's	PART
cblr-2984	1081	5	percentage	percentage	NOUN
cblr-2984	1081	6	interest	interest	NOUN
cblr-2984	1081	7	drops	drop	VERB
cblr-2984	1081	8	from	from	ADP
cblr-2984	1081	9	100	100	NUM
cblr-2984	1081	10	percent	percent	NOUN
cblr-2984	1081	11	in	in	ADP
cblr-2984	1081	12	the	the	DET
cblr-2984	1081	13	target	target	NOUN
cblr-2984	1081	14	to	to	ADP
cblr-2984	1081	15	45	45	NUM
cblr-2984	1081	16	percent	percent	NOUN
cblr-2984	1081	17	in	in	ADP
cblr-2984	1081	18	the	the	DET
cblr-2984	1081	19	acquiror	acquiror	NOUN
cblr-2984	1081	20	.	.	PUNCT
cblr-2984	1082	1	in	in	ADP
cblr-2984	1082	2	order	order	NOUN
cblr-2984	1082	3	to	to	PART
cblr-2984	1082	4	implicate	implicate	VERB
cblr-2984	1082	5	the	the	DET
cblr-2984	1082	6	substantially	substantially	ADV
cblr-2984	1082	7	disproportionate	disproportionate	ADJ
cblr-2984	1082	8	reduction	reduction	NOUN
cblr-2984	1082	9	rule	rule	NOUN
cblr-2984	1082	10	of	of	ADP
cblr-2984	1082	11	the	the	DET
cblr-2984	1082	12	proposal	proposal	NOUN
cblr-2984	1082	13	,	,	PUNCT
cblr-2984	1082	14	farmer	farmer	NOUN
cblr-2984	1082	15	brown	brown	NOUN
cblr-2984	1082	16	would	would	AUX
cblr-2984	1082	17	need	need	VERB
cblr-2984	1082	18	to	to	PART
cblr-2984	1082	19	own	own	VERB
cblr-2984	1082	20	less	less	ADJ
cblr-2984	1082	21	than	than	ADP
cblr-2984	1082	22	20	20	NUM
cblr-2984	1082	23	percent	percent	NOUN
cblr-2984	1082	24	of	of	ADP
cblr-2984	1082	25	the	the	DET
cblr-2984	1082	26	target	target	NOUN
cblr-2984	1082	27	(	(	PUNCT
cblr-2984	1082	28	by	by	ADP
cblr-2984	1082	29	vote	vote	NOUN
cblr-2984	1082	30	or	or	CCONJ
cblr-2984	1082	31	value	value	NOUN
cblr-2984	1082	32	)	)	PUNCT
cblr-2984	1082	33	following	follow	VERB
cblr-2984	1082	34	the	the	DET
cblr-2984	1082	35	merger	merger	NOUN
cblr-2984	1082	36	.	.	PUNCT
cblr-2984	1083	1	[	[	X
cblr-2984	1083	2	vol	vol	NOUN
cblr-2984	1083	3	.	.	PUNCT
cblr-2984	1084	1	2006col	2006col	NUM
cblr-2984	1084	2	umia	umia	NOUN
cblr-2984	1084	3	b	b	PROPN
cblr-2984	1084	4	usiness	usiness	NOUN
cblr-2984	1084	5	la	la	PROPN
cblr-2984	1084	6	w	w	PROPN
cblr-2984	1084	7	re	re	PROPN
cblr-2984	1084	8	vie	vie	PROPN
cblr-2984	1084	9	w	w	PROPN
cblr-2984	1084	10	example	example	NOUN
cblr-2984	1084	11	2	2	NUM
cblr-2984	1084	12	(	(	PUNCT
cblr-2984	1084	13	failed	fail	VERB
cblr-2984	1084	14	historic	historic	ADJ
cblr-2984	1084	15	business	business	NOUN
cblr-2984	1084	16	requirement	requirement	NOUN
cblr-2984	1084	17	):	):	PUNCT
cblr-2984	1084	18	assume	assume	VERB
cblr-2984	1084	19	the	the	DET
cblr-2984	1084	20	same	same	ADJ
cblr-2984	1084	21	facts	fact	NOUN
cblr-2984	1084	22	as	as	ADP
cblr-2984	1084	23	example	example	NOUN
cblr-2984	1084	24	1	1	NUM
cblr-2984	1084	25	,	,	PUNCT
cblr-2984	1084	26	except	except	SCONJ
cblr-2984	1084	27	that	that	SCONJ
cblr-2984	1084	28	within	within	ADP
cblr-2984	1084	29	one	one	NUM
cblr-2984	1084	30	year	year	NOUN
cblr-2984	1084	31	of	of	ADP
cblr-2984	1084	32	the	the	DET
cblr-2984	1084	33	closing	closing	NOUN
cblr-2984	1084	34	of	of	ADP
cblr-2984	1084	35	the	the	DET
cblr-2984	1084	36	merger	merger	NOUN
cblr-2984	1084	37	,	,	PUNCT
cblr-2984	1084	38	delaware	delaware	PROPN
cblr-2984	1084	39	dairy	dairy	NOUN
cblr-2984	1084	40	sells	sell	VERB
cblr-2984	1084	41	all	all	PRON
cblr-2984	1084	42	of	of	ADP
cblr-2984	1084	43	the	the	DET
cblr-2984	1084	44	small	small	ADJ
cblr-2984	1084	45	cheesecorp	cheesecorp	NOUN
cblr-2984	1084	46	assets	asset	NOUN
cblr-2984	1084	47	acquired	acquire	VERB
cblr-2984	1084	48	in	in	ADP
cblr-2984	1084	49	the	the	DET
cblr-2984	1084	50	merger	merger	NOUN
cblr-2984	1084	51	to	to	ADP
cblr-2984	1084	52	a	a	DET
cblr-2984	1084	53	third	third	ADJ
cblr-2984	1084	54	party	party	NOUN
cblr-2984	1084	55	for	for	ADP
cblr-2984	1084	56	cash	cash	NOUN
cblr-2984	1084	57	.	.	PUNCT
cblr-2984	1085	1	this	this	DET
cblr-2984	1085	2	variation	variation	NOUN
cblr-2984	1085	3	causes	cause	VERB
cblr-2984	1085	4	the	the	DET
cblr-2984	1085	5	transaction	transaction	NOUN
cblr-2984	1085	6	to	to	PART
cblr-2984	1085	7	be	be	AUX
cblr-2984	1085	8	taxable	taxable	ADJ
cblr-2984	1085	9	at	at	ADP
cblr-2984	1085	10	both	both	CCONJ
cblr-2984	1085	11	the	the	DET
cblr-2984	1085	12	corporate	corporate	ADJ
cblr-2984	1085	13	and	and	CCONJ
cblr-2984	1085	14	shareholder	shareholder	NOUN
cblr-2984	1085	15	levels	level	NOUN
cblr-2984	1085	16	under	under	ADP
cblr-2984	1085	17	the	the	DET
cblr-2984	1085	18	proposal	proposal	NOUN
cblr-2984	1085	19	.	.	PUNCT
cblr-2984	1086	1	at	at	ADP
cblr-2984	1086	2	the	the	DET
cblr-2984	1086	3	corporate	corporate	ADJ
cblr-2984	1086	4	level	level	NOUN
cblr-2984	1086	5	,	,	PUNCT
cblr-2984	1086	6	a	a	DET
cblr-2984	1086	7	taxable	taxable	ADJ
cblr-2984	1086	8	sale	sale	NOUN
cblr-2984	1086	9	would	would	AUX
cblr-2984	1086	10	be	be	AUX
cblr-2984	1086	11	deemed	deem	VERB
cblr-2984	1086	12	to	to	PART
cblr-2984	1086	13	have	have	AUX
cblr-2984	1086	14	occurred	occur	VERB
cblr-2984	1086	15	because	because	SCONJ
cblr-2984	1086	16	the	the	DET
cblr-2984	1086	17	transaction	transaction	NOUN
cblr-2984	1086	18	would	would	AUX
cblr-2984	1086	19	fail	fail	VERB
cblr-2984	1086	20	to	to	PART
cblr-2984	1086	21	satisfy	satisfy	VERB
cblr-2984	1086	22	the	the	DET
cblr-2984	1086	23	requirements	requirement	NOUN
cblr-2984	1086	24	of	of	ADP
cblr-2984	1086	25	a	a	DET
cblr-2984	1086	26	qualifying	qualifying	NOUN
cblr-2984	1086	27	merger.218	merger.218	NOUN
cblr-2984	1086	28	the	the	DET
cblr-2984	1086	29	two	two	NUM
cblr-2984	1086	30	-	-	PUNCT
cblr-2984	1086	31	year	year	NOUN
cblr-2984	1086	32	requirement	requirement	NOUN
cblr-2984	1086	33	that	that	SCONJ
cblr-2984	1086	34	delaware	delaware	PROPN
cblr-2984	1086	35	dairy	dairy	NOUN
cblr-2984	1086	36	continue	continue	VERB
cblr-2984	1086	37	the	the	DET
cblr-2984	1086	38	historic	historic	ADJ
cblr-2984	1086	39	business	business	NOUN
cblr-2984	1086	40	of	of	ADP
cblr-2984	1086	41	small	small	ADJ
cblr-2984	1086	42	cheesecorp	cheesecorp	PROPN
cblr-2984	1086	43	would	would	AUX
cblr-2984	1086	44	be	be	AUX
cblr-2984	1086	45	violated	violate	VERB
cblr-2984	1086	46	as	as	ADP
cblr-2984	1086	47	a	a	DET
cblr-2984	1086	48	result	result	NOUN
cblr-2984	1086	49	of	of	ADP
cblr-2984	1086	50	the	the	DET
cblr-2984	1086	51	third	third	ADJ
cblr-2984	1086	52	-	-	PUNCT
cblr-2984	1086	53	party	party	NOUN
cblr-2984	1086	54	sale.219	sale.219	NOUN
cblr-2984	1086	55	at	at	ADP
cblr-2984	1086	56	the	the	DET
cblr-2984	1086	57	shareholder	shareholder	NOUN
cblr-2984	1086	58	level	level	NOUN
cblr-2984	1086	59	,	,	PUNCT
cblr-2984	1086	60	farmer	farmer	NOUN
cblr-2984	1086	61	brown	brown	NOUN
cblr-2984	1086	62	would	would	AUX
cblr-2984	1086	63	be	be	AUX
cblr-2984	1086	64	taxed	tax	VERB
cblr-2984	1086	65	on	on	ADP
cblr-2984	1086	66	both	both	CCONJ
cblr-2984	1086	67	the	the	DET
cblr-2984	1086	68	stock	stock	NOUN
cblr-2984	1086	69	and	and	CCONJ
cblr-2984	1086	70	cash	cash	NOUN
cblr-2984	1086	71	he	he	PRON
cblr-2984	1086	72	receives	receive	VERB
cblr-2984	1086	73	because	because	SCONJ
cblr-2984	1086	74	the	the	DET
cblr-2984	1086	75	stock	stock	NOUN
cblr-2984	1086	76	would	would	AUX
cblr-2984	1086	77	not	not	PART
cblr-2984	1086	78	be	be	AUX
cblr-2984	1086	79	stock	stock	NOUN
cblr-2984	1086	80	of	of	ADP
cblr-2984	1086	81	an	an	DET
cblr-2984	1086	82	acquiror	acquiror	NOUN
cblr-2984	1086	83	that	that	PRON
cblr-2984	1086	84	is	be	AUX
cblr-2984	1086	85	a	a	DET
cblr-2984	1086	86	party	party	NOUN
cblr-2984	1086	87	to	to	ADP
cblr-2984	1086	88	a	a	DET
cblr-2984	1086	89	qualifying	qualifying	NOUN
cblr-2984	1086	90	merger	merger	NOUN
cblr-2984	1086	91	.	.	PUNCT
cblr-2984	1087	1	this	this	DET
cblr-2984	1087	2	variation	variation	NOUN
cblr-2984	1087	3	illustrates	illustrate	VERB
cblr-2984	1087	4	that	that	SCONJ
cblr-2984	1087	5	under	under	ADP
cblr-2984	1087	6	the	the	DET
cblr-2984	1087	7	proposal	proposal	NOUN
cblr-2984	1087	8	,	,	PUNCT
cblr-2984	1087	9	corporate	corporate	ADJ
cblr-2984	1087	10	-	-	PUNCT
cblr-2984	1087	11	level	level	NOUN
cblr-2984	1087	12	actions	action	NOUN
cblr-2984	1087	13	that	that	PRON
cblr-2984	1087	14	cause	cause	VERB
cblr-2984	1087	15	a	a	DET
cblr-2984	1087	16	merger	merger	NOUN
cblr-2984	1087	17	to	to	PART
cblr-2984	1087	18	be	be	AUX
cblr-2984	1087	19	something	something	PRON
cblr-2984	1087	20	more	more	ADJ
cblr-2984	1087	21	than	than	ADP
cblr-2984	1087	22	a	a	DET
cblr-2984	1087	23	mere	mere	ADJ
cblr-2984	1087	24	change	change	NOUN
cblr-2984	1087	25	in	in	ADP
cblr-2984	1087	26	form	form	NOUN
cblr-2984	1087	27	directly	directly	ADV
cblr-2984	1087	28	affect	affect	VERB
cblr-2984	1087	29	shareholder	shareholder	NOUN
cblr-2984	1087	30	-	-	PUNCT
cblr-2984	1087	31	level	level	NOUN
cblr-2984	1087	32	tax	tax	NOUN
cblr-2984	1087	33	treatment	treatment	NOUN
cblr-2984	1087	34	.	.	PUNCT
cblr-2984	1088	1	example	example	NOUN
cblr-2984	1088	2	3	3	NUM
cblr-2984	1088	3	(	(	PUNCT
cblr-2984	1088	4	voting	vote	VERB
cblr-2984	1088	5	stock	stock	NOUN
cblr-2984	1088	6	for	for	ADP
cblr-2984	1088	7	non	non	ADJ
cblr-2984	1088	8	-	-	ADJ
cblr-2984	1088	9	voting	voting	ADJ
cblr-2984	1088	10	stock	stock	NOUN
cblr-2984	1088	11	):	):	PUNCT
cblr-2984	1088	12	assume	assume	VERB
cblr-2984	1088	13	the	the	DET
cblr-2984	1088	14	same	same	ADJ
cblr-2984	1088	15	facts	fact	NOUN
cblr-2984	1088	16	as	as	ADP
cblr-2984	1088	17	example	example	NOUN
cblr-2984	1088	18	1	1	NUM
cblr-2984	1088	19	,	,	PUNCT
cblr-2984	1088	20	except	except	SCONJ
cblr-2984	1088	21	that	that	SCONJ
cblr-2984	1088	22	delaware	delaware	PROPN
cblr-2984	1088	23	dairy	dairy	NOUN
cblr-2984	1088	24	pays	pay	VERB
cblr-2984	1088	25	farmer	farmer	PROPN
cblr-2984	1088	26	brown	brown	PROPN
cblr-2984	1088	27	non	non	ADJ
cblr-2984	1088	28	-	-	ADJ
cblr-2984	1088	29	voting	voting	ADJ
cblr-2984	1088	30	stock	stock	NOUN
cblr-2984	1088	31	,	,	PUNCT
cblr-2984	1088	32	instead	instead	ADV
cblr-2984	1088	33	of	of	ADP
cblr-2984	1088	34	voting	vote	VERB
cblr-2984	1088	35	stock	stock	NOUN
cblr-2984	1088	36	.	.	PUNCT
cblr-2984	1089	1	this	this	DET
cblr-2984	1089	2	merger	merger	NOUN
cblr-2984	1089	3	would	would	AUX
cblr-2984	1089	4	result	result	VERB
cblr-2984	1089	5	in	in	ADP
cblr-2984	1089	6	tax	tax	NOUN
cblr-2984	1089	7	-	-	PUNCT
cblr-2984	1089	8	deferred	defer	VERB
cblr-2984	1089	9	treatment	treatment	NOUN
cblr-2984	1089	10	at	at	ADP
cblr-2984	1089	11	the	the	DET
cblr-2984	1089	12	corporate	corporate	ADJ
cblr-2984	1089	13	level	level	NOUN
cblr-2984	1089	14	,	,	PUNCT
cblr-2984	1089	15	but	but	CCONJ
cblr-2984	1089	16	taxable	taxable	ADJ
cblr-2984	1089	17	treatment	treatment	NOUN
cblr-2984	1089	18	at	at	ADP
cblr-2984	1089	19	the	the	DET
cblr-2984	1089	20	shareholder	shareholder	NOUN
cblr-2984	1089	21	level	level	NOUN
cblr-2984	1089	22	.	.	PUNCT
cblr-2984	1090	1	delaware	delaware	PROPN
cblr-2984	1090	2	dairy	dairy	NOUN
cblr-2984	1090	3	would	would	AUX
cblr-2984	1090	4	still	still	ADV
cblr-2984	1090	5	receive	receive	VERB
cblr-2984	1090	6	tax	tax	NOUN
cblr-2984	1090	7	-	-	PUNCT
cblr-2984	1090	8	deferred	defer	VERB
cblr-2984	1090	9	treatment	treatment	NOUN
cblr-2984	1090	10	because	because	SCONJ
cblr-2984	1090	11	it	it	PRON
cblr-2984	1090	12	would	would	AUX
cblr-2984	1090	13	satisfy	satisfy	VERB
cblr-2984	1090	14	the	the	DET
cblr-2984	1090	15	requirements	requirement	NOUN
cblr-2984	1090	16	of	of	ADP
cblr-2984	1090	17	a	a	DET
cblr-2984	1090	18	qualifying	qualifying	NOUN
cblr-2984	1090	19	merger	merger	NOUN
cblr-2984	1090	20	.	.	PUNCT
cblr-2984	1091	1	unlike	unlike	ADP
cblr-2984	1091	2	the	the	DET
cblr-2984	1091	3	continuity	continuity	NOUN
cblr-2984	1091	4	of	of	ADP
cblr-2984	1091	5	interest	interest	NOUN
cblr-2984	1091	6	doctrine	doctrine	NOUN
cblr-2984	1091	7	,	,	PUNCT
cblr-2984	1091	8	the	the	DET
cblr-2984	1091	9	proposal	proposal	NOUN
cblr-2984	1091	10	disregards	disregard	VERB
cblr-2984	1091	11	the	the	DET
cblr-2984	1091	12	type	type	NOUN
cblr-2984	1091	13	of	of	ADP
cblr-2984	1091	14	consideration	consideration	NOUN
cblr-2984	1091	15	that	that	SCONJ
cblr-2984	1091	16	delaware	delaware	PROPN
cblr-2984	1091	17	dairy	dairy	NOUN
cblr-2984	1091	18	pays	pay	VERB
cblr-2984	1091	19	to	to	ADP
cblr-2984	1091	20	farmer	farmer	NOUN
cblr-2984	1091	21	brown	brown	PROPN
cblr-2984	1091	22	in	in	ADP
cblr-2984	1091	23	determining	determine	VERB
cblr-2984	1091	24	218	218	NUM
cblr-2984	1091	25	this	this	DET
cblr-2984	1091	26	consequence	consequence	NOUN
cblr-2984	1091	27	is	be	AUX
cblr-2984	1091	28	identical	identical	ADJ
cblr-2984	1091	29	to	to	ADP
cblr-2984	1091	30	the	the	DET
cblr-2984	1091	31	corporate	corporate	ADJ
cblr-2984	1091	32	-	-	PUNCT
cblr-2984	1091	33	level	level	NOUN
cblr-2984	1091	34	tax	tax	NOUN
cblr-2984	1091	35	consequences	consequence	NOUN
cblr-2984	1091	36	of	of	ADP
cblr-2984	1091	37	a	a	DET
cblr-2984	1091	38	failed	fail	VERB
cblr-2984	1091	39	i.r.c	i.r.c	NOUN
cblr-2984	1091	40	.	.	PUNCT
cblr-2984	1092	1	§	§	PROPN
cblr-2984	1092	2	368(1)(a	368(1)(a	NUM
cblr-2984	1092	3	)	)	PUNCT
cblr-2984	1092	4	(	(	PUNCT
cblr-2984	1092	5	2005	2005	NUM
cblr-2984	1092	6	)	)	PUNCT
cblr-2984	1092	7	reorganization	reorganization	NOUN
cblr-2984	1092	8	under	under	ADP
cblr-2984	1092	9	current	current	ADJ
cblr-2984	1092	10	law	law	NOUN
cblr-2984	1092	11	.	.	PUNCT
cblr-2984	1093	1	219	219	NUM
cblr-2984	1093	2	a	a	DET
cblr-2984	1093	3	sale	sale	NOUN
cblr-2984	1093	4	to	to	ADP
cblr-2984	1093	5	a	a	DET
cblr-2984	1093	6	third	third	ADJ
cblr-2984	1093	7	party	party	NOUN
cblr-2984	1093	8	of	of	ADP
cblr-2984	1093	9	the	the	DET
cblr-2984	1093	10	target	target	NOUN
cblr-2984	1093	11	's	's	PART
cblr-2984	1093	12	historic	historic	ADJ
cblr-2984	1093	13	business	business	NOUN
cblr-2984	1093	14	assets	asset	NOUN
cblr-2984	1093	15	constitutes	constitute	VERB
cblr-2984	1093	16	a	a	DET
cblr-2984	1093	17	per	per	X
cblr-2984	1093	18	se	se	X
cblr-2984	1093	19	cessation	cessation	NOUN
cblr-2984	1093	20	of	of	ADP
cblr-2984	1093	21	the	the	DET
cblr-2984	1093	22	target	target	NOUN
cblr-2984	1093	23	's	's	PART
cblr-2984	1093	24	historic	historic	ADJ
cblr-2984	1093	25	business	business	NOUN
cblr-2984	1093	26	by	by	ADP
cblr-2984	1093	27	the	the	DET
cblr-2984	1093	28	acquiror	acquiror	NOUN
cblr-2984	1093	29	.	.	PUNCT
cblr-2984	1094	1	no	no	INTJ
cblr-2984	1094	2	.	.	NOUN
cblr-2984	1095	1	1:1	1:1	NUM
cblr-2984	1095	2	]	]	X
cblr-2984	1095	3	confronting	confront	VERB
cblr-2984	1095	4	continuity	continuity	NOUN
cblr-2984	1095	5	whether	whether	SCONJ
cblr-2984	1095	6	a	a	DET
cblr-2984	1095	7	mere	mere	ADJ
cblr-2984	1095	8	change	change	NOUN
cblr-2984	1095	9	in	in	ADP
cblr-2984	1095	10	form	form	NOUN
cblr-2984	1095	11	at	at	ADP
cblr-2984	1095	12	the	the	DET
cblr-2984	1095	13	corporate	corporate	ADJ
cblr-2984	1095	14	level	level	NOUN
cblr-2984	1095	15	has	have	AUX
cblr-2984	1095	16	occurred	occur	VERB
cblr-2984	1095	17	.	.	PUNCT
cblr-2984	1096	1	farmer	farmer	PROPN
cblr-2984	1096	2	brown	brown	PROPN
cblr-2984	1096	3	,	,	PUNCT
cblr-2984	1096	4	however	however	ADV
cblr-2984	1096	5	,	,	PUNCT
cblr-2984	1096	6	would	would	AUX
cblr-2984	1096	7	be	be	AUX
cblr-2984	1096	8	taxed	tax	VERB
cblr-2984	1096	9	under	under	ADP
cblr-2984	1096	10	the	the	DET
cblr-2984	1096	11	proposal	proposal	NOUN
cblr-2984	1096	12	on	on	ADP
cblr-2984	1096	13	his	his	PRON
cblr-2984	1096	14	receipt	receipt	NOUN
cblr-2984	1096	15	of	of	ADP
cblr-2984	1096	16	the	the	DET
cblr-2984	1096	17	non	non	ADJ
cblr-2984	1096	18	-	-	ADJ
cblr-2984	1096	19	voting	voting	ADJ
cblr-2984	1096	20	stock	stock	NOUN
cblr-2984	1096	21	for	for	ADP
cblr-2984	1096	22	two	two	NUM
cblr-2984	1096	23	reasons	reason	NOUN
cblr-2984	1096	24	.	.	PUNCT
cblr-2984	1097	1	first	first	ADV
cblr-2984	1097	2	,	,	PUNCT
cblr-2984	1097	3	he	he	PRON
cblr-2984	1097	4	exchanges	exchange	VERB
cblr-2984	1097	5	his	his	PRON
cblr-2984	1097	6	voting	voting	NOUN
cblr-2984	1097	7	stock	stock	NOUN
cblr-2984	1097	8	in	in	ADP
cblr-2984	1097	9	small	small	ADJ
cblr-2984	1097	10	cheesecorp	cheesecorp	PROPN
cblr-2984	1097	11	for	for	ADP
cblr-2984	1097	12	non	non	ADJ
cblr-2984	1097	13	-	-	ADJ
cblr-2984	1097	14	voting	voting	ADJ
cblr-2984	1097	15	stock	stock	NOUN
cblr-2984	1097	16	in	in	ADP
cblr-2984	1097	17	delaware	delaware	PROPN
cblr-2984	1097	18	dairy	dairy	NOUN
cblr-2984	1097	19	.	.	PUNCT
cblr-2984	1098	1	second	second	ADJ
cblr-2984	1098	2	,	,	PUNCT
cblr-2984	1098	3	because	because	SCONJ
cblr-2984	1098	4	farmer	farmer	NOUN
cblr-2984	1098	5	brown	brown	NOUN
cblr-2984	1098	6	receives	receive	VERB
cblr-2984	1098	7	cash	cash	NOUN
cblr-2984	1098	8	and	and	CCONJ
cblr-2984	1098	9	solely	solely	ADV
cblr-2984	1098	10	non	non	ADJ
cblr-2984	1098	11	-	-	ADJ
cblr-2984	1098	12	voting	voting	ADJ
cblr-2984	1098	13	stock	stock	NOUN
cblr-2984	1098	14	in	in	ADP
cblr-2984	1098	15	delaware	delaware	PROPN
cblr-2984	1098	16	dairy	dairy	NOUN
cblr-2984	1098	17	,	,	PUNCT
cblr-2984	1098	18	his	his	PRON
cblr-2984	1098	19	percentage	percentage	NOUN
cblr-2984	1098	20	interest	interest	NOUN
cblr-2984	1098	21	in	in	ADP
cblr-2984	1098	22	terms	term	NOUN
cblr-2984	1098	23	of	of	ADP
cblr-2984	1098	24	voting	voting	NOUN
cblr-2984	1098	25	rights	right	NOUN
cblr-2984	1098	26	decreases	decrease	VERB
cblr-2984	1098	27	from	from	ADP
cblr-2984	1098	28	100	100	NUM
cblr-2984	1098	29	percent	percent	NOUN
cblr-2984	1098	30	in	in	ADP
cblr-2984	1098	31	small	small	ADJ
cblr-2984	1098	32	cheesecorp	cheesecorp	PROPN
cblr-2984	1098	33	to	to	ADP
cblr-2984	1098	34	0	0	NUM
cblr-2984	1098	35	percent	percent	NOUN
cblr-2984	1098	36	in	in	ADP
cblr-2984	1098	37	delaware	delaware	PROPN
cblr-2984	1098	38	dairy	dairy	NOUN
cblr-2984	1098	39	.	.	PUNCT
cblr-2984	1099	1	°	°	NOUN
cblr-2984	1099	2	under	under	ADP
cblr-2984	1099	3	the	the	DET
cblr-2984	1099	4	proposal	proposal	NOUN
cblr-2984	1099	5	,	,	PUNCT
cblr-2984	1099	6	both	both	PRON
cblr-2984	1099	7	of	of	ADP
cblr-2984	1099	8	these	these	DET
cblr-2984	1099	9	effects	effect	NOUN
cblr-2984	1099	10	warrant	warrant	NOUN
cblr-2984	1099	11	treating	treat	VERB
cblr-2984	1099	12	farmer	farmer	NOUN
cblr-2984	1099	13	brown	brown	PROPN
cblr-2984	1099	14	as	as	ADP
cblr-2984	1099	15	having	having	AUX
cblr-2984	1099	16	experienced	experience	VERB
cblr-2984	1099	17	something	something	PRON
cblr-2984	1099	18	more	more	ADJ
cblr-2984	1099	19	than	than	ADP
cblr-2984	1099	20	a	a	DET
cblr-2984	1099	21	purely	purely	ADV
cblr-2984	1099	22	paper	paper	NOUN
cblr-2984	1099	23	transaction	transaction	NOUN
cblr-2984	1099	24	.	.	PUNCT
cblr-2984	1100	1	example	example	NOUN
cblr-2984	1100	2	4	4	NUM
cblr-2984	1100	3	(	(	PUNCT
cblr-2984	1100	4	disproportionate	disproportionate	ADJ
cblr-2984	1100	5	reduction	reduction	NOUN
cblr-2984	1100	6	in	in	ADP
cblr-2984	1100	7	percentage	percentage	NOUN
cblr-2984	1100	8	interest	interest	NOUN
cblr-2984	1100	9	):	):	PUNCT
cblr-2984	1100	10	assume	assume	VERB
cblr-2984	1100	11	the	the	DET
cblr-2984	1100	12	same	same	ADJ
cblr-2984	1100	13	facts	fact	NOUN
cblr-2984	1100	14	as	as	ADP
cblr-2984	1100	15	example	example	NOUN
cblr-2984	1100	16	1	1	NUM
cblr-2984	1100	17	,	,	PUNCT
cblr-2984	1100	18	except	except	SCONJ
cblr-2984	1100	19	that	that	PRON
cblr-2984	1100	20	instead	instead	ADV
cblr-2984	1100	21	of	of	ADP
cblr-2984	1100	22	merging	merge	VERB
cblr-2984	1100	23	into	into	ADP
cblr-2984	1100	24	delaware	delaware	PROPN
cblr-2984	1100	25	dairy	dairy	NOUN
cblr-2984	1100	26	,	,	PUNCT
cblr-2984	1100	27	small	small	ADJ
cblr-2984	1100	28	cheesecorp	cheesecorp	NOUN
cblr-2984	1100	29	merges	merge	VERB
cblr-2984	1100	30	into	into	ADP
cblr-2984	1100	31	big	big	PROPN
cblr-2984	1100	32	cheesecorp	cheesecorp	PROPN
cblr-2984	1100	33	,	,	PUNCT
cblr-2984	1100	34	a	a	DET
cblr-2984	1100	35	national	national	ADJ
cblr-2984	1100	36	,	,	PUNCT
cblr-2984	1100	37	publicly	publicly	ADV
cblr-2984	1100	38	traded	trade	VERB
cblr-2984	1100	39	dairy	dairy	NOUN
cblr-2984	1100	40	corporation	corporation	NOUN
cblr-2984	1100	41	with	with	ADP
cblr-2984	1100	42	millions	million	NOUN
cblr-2984	1100	43	of	of	ADP
cblr-2984	1100	44	shareholders	shareholder	NOUN
cblr-2984	1100	45	.	.	PUNCT
cblr-2984	1101	1	after	after	ADP
cblr-2984	1101	2	the	the	DET
cblr-2984	1101	3	merger	merger	NOUN
cblr-2984	1101	4	,	,	PUNCT
cblr-2984	1101	5	farmer	farmer	NOUN
cblr-2984	1101	6	brown	brown	PROPN
cblr-2984	1101	7	's	's	PART
cblr-2984	1101	8	percentage	percentage	NOUN
cblr-2984	1101	9	interest	interest	NOUN
cblr-2984	1101	10	(	(	PUNCT
cblr-2984	1101	11	by	by	ADP
cblr-2984	1101	12	vote	vote	NOUN
cblr-2984	1101	13	and	and	CCONJ
cblr-2984	1101	14	value	value	NOUN
cblr-2984	1101	15	)	)	PUNCT
cblr-2984	1101	16	shrinks	shrink	VERB
cblr-2984	1101	17	from	from	ADP
cblr-2984	1101	18	a	a	DET
cblr-2984	1101	19	100	100	NUM
cblr-2984	1101	20	percent	percent	NOUN
cblr-2984	1101	21	interest	interest	NOUN
cblr-2984	1101	22	in	in	ADP
cblr-2984	1101	23	small	small	ADJ
cblr-2984	1101	24	cheesecorp	cheesecorp	PROPN
cblr-2984	1101	25	to	to	ADP
cblr-2984	1101	26	a	a	DET
cblr-2984	1101	27	.001	.001	NUM
cblr-2984	1101	28	percent	percent	NOUN
cblr-2984	1101	29	interest	interest	NOUN
cblr-2984	1101	30	in	in	ADP
cblr-2984	1101	31	big	big	PROPN
cblr-2984	1101	32	cheesecorp	cheesecorp	PROPN
cblr-2984	1101	33	.	.	PUNCT
cblr-2984	1102	1	this	this	DET
cblr-2984	1102	2	transaction	transaction	NOUN
cblr-2984	1102	3	would	would	AUX
cblr-2984	1102	4	receive	receive	VERB
cblr-2984	1102	5	tax	tax	NOUN
cblr-2984	1102	6	-	-	PUNCT
cblr-2984	1102	7	deferred	defer	VERB
cblr-2984	1102	8	treatment	treatment	NOUN
cblr-2984	1102	9	at	at	ADP
cblr-2984	1102	10	the	the	DET
cblr-2984	1102	11	corporate	corporate	ADJ
cblr-2984	1102	12	level	level	NOUN
cblr-2984	1102	13	,	,	PUNCT
cblr-2984	1102	14	but	but	CCONJ
cblr-2984	1102	15	taxable	taxable	ADJ
cblr-2984	1102	16	treatment	treatment	NOUN
cblr-2984	1102	17	at	at	ADP
cblr-2984	1102	18	the	the	DET
cblr-2984	1102	19	shareholder	shareholder	NOUN
cblr-2984	1102	20	level	level	NOUN
cblr-2984	1102	21	.	.	PUNCT
cblr-2984	1103	1	the	the	DET
cblr-2984	1103	2	merger	merger	NOUN
cblr-2984	1103	3	would	would	AUX
cblr-2984	1103	4	meet	meet	VERB
cblr-2984	1103	5	the	the	DET
cblr-2984	1103	6	qualifying	qualifying	NOUN
cblr-2984	1103	7	merger	merger	NOUN
cblr-2984	1103	8	requirements	requirement	NOUN
cblr-2984	1103	9	.	.	PUNCT
cblr-2984	1104	1	however	however	ADV
cblr-2984	1104	2	,	,	PUNCT
cblr-2984	1104	3	farmer	farmer	PROPN
cblr-2984	1104	4	brown	brown	PROPN
cblr-2984	1104	5	experiences	experience	VERB
cblr-2984	1104	6	a	a	DET
cblr-2984	1104	7	greater	great	ADJ
cblr-2984	1104	8	-	-	PUNCT
cblr-2984	1104	9	than	than	ADP
cblr-2984	1104	10	-	-	PUNCT
cblr-2984	1104	11	eighty	eighty	NUM
cblr-2984	1104	12	-	-	PUNCT
cblr-2984	1104	13	percent	percent	NOUN
cblr-2984	1104	14	reduction	reduction	NOUN
cblr-2984	1104	15	in	in	ADP
cblr-2984	1104	16	his	his	PRON
cblr-2984	1104	17	percentage	percentage	NOUN
cblr-2984	1104	18	interest	interest	NOUN
cblr-2984	1104	19	as	as	ADP
cblr-2984	1104	20	a	a	DET
cblr-2984	1104	21	result	result	NOUN
cblr-2984	1104	22	of	of	ADP
cblr-2984	1104	23	the	the	DET
cblr-2984	1104	24	merger.2	merger.2	PROPN
cblr-2984	1104	25	2	2	NUM
cblr-2984	1104	26	'	'	PUNCT
cblr-2984	1104	27	this	this	DET
cblr-2984	1104	28	variation	variation	NOUN
cblr-2984	1104	29	illustrates	illustrate	VERB
cblr-2984	1104	30	that	that	SCONJ
cblr-2984	1104	31	under	under	ADP
cblr-2984	1104	32	the	the	DET
cblr-2984	1104	33	proposal	proposal	NOUN
cblr-2984	1104	34	,	,	PUNCT
cblr-2984	1104	35	a	a	DET
cblr-2984	1104	36	greater	great	ADJ
cblr-2984	1104	37	-	-	PUNCT
cblr-2984	1104	38	than	than	ADP
cblr-2984	1104	39	-	-	PUNCT
cblr-2984	1104	40	eightypercent	eightypercent	NOUN
cblr-2984	1104	41	reduction	reduction	NOUN
cblr-2984	1104	42	indicates	indicate	VERB
cblr-2984	1104	43	that	that	SCONJ
cblr-2984	1104	44	farmer	farmer	NOUN
cblr-2984	1104	45	brown	brown	NOUN
cblr-2984	1104	46	has	have	AUX
cblr-2984	1104	47	so	so	ADV
cblr-2984	1104	48	drastically	drastically	ADV
cblr-2984	1104	49	altered	alter	VERB
cblr-2984	1104	50	his	his	PRON
cblr-2984	1104	51	percentage	percentage	NOUN
cblr-2984	1104	52	interest	interest	NOUN
cblr-2984	1104	53	as	as	ADP
cblr-2984	1104	54	a	a	DET
cblr-2984	1104	55	result	result	NOUN
cblr-2984	1104	56	of	of	ADP
cblr-2984	1104	57	the	the	DET
cblr-2984	1104	58	220	220	NUM
cblr-2984	1104	59	farmer	farmer	NOUN
cblr-2984	1104	60	brown	brown	NOUN
cblr-2984	1104	61	owned	own	VERB
cblr-2984	1104	62	100	100	NUM
cblr-2984	1104	63	percent	percent	NOUN
cblr-2984	1104	64	of	of	ADP
cblr-2984	1104	65	small	small	ADJ
cblr-2984	1104	66	cheesecorp	cheesecorp	PROPN
cblr-2984	1104	67	prior	prior	ADV
cblr-2984	1104	68	to	to	ADP
cblr-2984	1104	69	the	the	DET
cblr-2984	1104	70	merger	merger	NOUN
cblr-2984	1104	71	measured	measure	VERB
cblr-2984	1104	72	by	by	ADP
cblr-2984	1104	73	vote	vote	NOUN
cblr-2984	1104	74	as	as	ADP
cblr-2984	1104	75	a	a	DET
cblr-2984	1104	76	result	result	NOUN
cblr-2984	1104	77	of	of	ADP
cblr-2984	1104	78	his	his	PRON
cblr-2984	1104	79	ownership	ownership	NOUN
cblr-2984	1104	80	of	of	ADP
cblr-2984	1104	81	all	all	PRON
cblr-2984	1104	82	of	of	ADP
cblr-2984	1104	83	small	small	PROPN
cblr-2984	1104	84	cheesecorp	cheesecorp	PROPN
cblr-2984	1104	85	's	's	PART
cblr-2984	1104	86	outstanding	outstanding	ADJ
cblr-2984	1104	87	voting	voting	NOUN
cblr-2984	1104	88	stock	stock	NOUN
cblr-2984	1104	89	.	.	PUNCT
cblr-2984	1105	1	after	after	ADP
cblr-2984	1105	2	the	the	DET
cblr-2984	1105	3	merger	merger	NOUN
cblr-2984	1105	4	,	,	PUNCT
cblr-2984	1105	5	when	when	SCONJ
cblr-2984	1105	6	farmer	farmer	NOUN
cblr-2984	1105	7	brown	brown	NOUN
cblr-2984	1105	8	holds	hold	VERB
cblr-2984	1105	9	solely	solely	ADV
cblr-2984	1105	10	non	non	ADJ
cblr-2984	1105	11	-	-	ADJ
cblr-2984	1105	12	voting	voting	ADJ
cblr-2984	1105	13	stock	stock	NOUN
cblr-2984	1105	14	of	of	ADP
cblr-2984	1105	15	big	big	PROPN
cblr-2984	1105	16	cheesecorp	cheesecorp	PROPN
cblr-2984	1105	17	,	,	PUNCT
cblr-2984	1105	18	farmer	farmer	NOUN
cblr-2984	1105	19	brown	brown	NOUN
cblr-2984	1105	20	owns	own	VERB
cblr-2984	1105	21	0	0	NUM
cblr-2984	1105	22	percent	percent	NOUN
cblr-2984	1105	23	of	of	ADP
cblr-2984	1105	24	small	small	ADJ
cblr-2984	1105	25	cheesecorp	cheesecorp	NOUN
cblr-2984	1105	26	measured	measure	VERB
cblr-2984	1105	27	by	by	ADP
cblr-2984	1105	28	vote	vote	NOUN
cblr-2984	1105	29	.	.	PUNCT
cblr-2984	1106	1	221	221	NUM
cblr-2984	1106	2	in	in	ADP
cblr-2984	1106	3	other	other	ADJ
cblr-2984	1106	4	words	word	NOUN
cblr-2984	1106	5	,	,	PUNCT
cblr-2984	1106	6	farmer	farmer	NOUN
cblr-2984	1106	7	brown	brown	PROPN
cblr-2984	1106	8	's	's	PART
cblr-2984	1106	9	percentage	percentage	NOUN
cblr-2984	1106	10	interest	interest	NOUN
cblr-2984	1106	11	in	in	ADP
cblr-2984	1106	12	the	the	DET
cblr-2984	1106	13	acquiror	acquiror	NOUN
cblr-2984	1106	14	(	(	PUNCT
cblr-2984	1106	15	.001	.001	NUM
cblr-2984	1106	16	percent	percent	NOUN
cblr-2984	1106	17	)	)	PUNCT
cblr-2984	1106	18	is	be	AUX
cblr-2984	1106	19	less	less	ADJ
cblr-2984	1106	20	than	than	ADP
cblr-2984	1106	21	20	20	NUM
cblr-2984	1106	22	percent	percent	NOUN
cblr-2984	1106	23	of	of	ADP
cblr-2984	1106	24	his	his	PRON
cblr-2984	1106	25	interest	interest	NOUN
cblr-2984	1106	26	in	in	ADP
cblr-2984	1106	27	the	the	DET
cblr-2984	1106	28	target	target	NOUN
cblr-2984	1106	29	(	(	PUNCT
cblr-2984	1106	30	100	100	NUM
cblr-2984	1106	31	percent	percent	NOUN
cblr-2984	1106	32	)	)	PUNCT
cblr-2984	1106	33	immediately	immediately	ADV
cblr-2984	1106	34	prior	prior	ADV
cblr-2984	1106	35	to	to	ADP
cblr-2984	1106	36	the	the	DET
cblr-2984	1106	37	merger	merger	NOUN
cblr-2984	1106	38	.	.	PUNCT
cblr-2984	1107	1	col	col	PROPN
cblr-2984	1107	2	uamia	uamia	PROPN
cblr-2984	1108	1	b	b	PROPN
cblr-2984	1108	2	usiness	usiness	PROPN
cblr-2984	1108	3	la	la	PROPN
cblr-2984	1108	4	w	w	PROPN
cblr-2984	1108	5	re	re	PROPN
cblr-2984	1108	6	vie	vie	PROPN
cblr-2984	1108	7	w	w	PROPN
cblr-2984	1109	1	[	[	X
cblr-2984	1109	2	vol	vol	NOUN
cblr-2984	1109	3	.	.	PUNCT
cblr-2984	1109	4	2006	2006	NUM
cblr-2984	1109	5	merger	merger	NOUN
cblr-2984	1109	6	that	that	SCONJ
cblr-2984	1109	7	he	he	PRON
cblr-2984	1109	8	should	should	AUX
cblr-2984	1109	9	not	not	PART
cblr-2984	1109	10	be	be	AUX
cblr-2984	1109	11	treated	treat	VERB
cblr-2984	1109	12	as	as	ADP
cblr-2984	1109	13	having	having	AUX
cblr-2984	1109	14	experienced	experience	VERB
cblr-2984	1109	15	a	a	DET
cblr-2984	1109	16	purely	purely	ADV
cblr-2984	1109	17	paper	paper	NOUN
cblr-2984	1109	18	transaction	transaction	NOUN
cblr-2984	1109	19	.	.	PUNCT
cblr-2984	1110	1	d.	d.	PROPN
cblr-2984	1110	2	potential	potential	ADJ
cblr-2984	1110	3	criticism	criticism	NOUN
cblr-2984	1110	4	of	of	ADP
cblr-2984	1110	5	the	the	DET
cblr-2984	1110	6	proposal	proposal	NOUN
cblr-2984	1110	7	while	while	SCONJ
cblr-2984	1110	8	it	it	PRON
cblr-2984	1110	9	is	be	AUX
cblr-2984	1110	10	an	an	DET
cblr-2984	1110	11	improvement	improvement	NOUN
cblr-2984	1110	12	over	over	ADP
cblr-2984	1110	13	the	the	DET
cblr-2984	1110	14	continuity	continuity	NOUN
cblr-2984	1110	15	of	of	ADP
cblr-2984	1110	16	interest	interest	NOUN
cblr-2984	1110	17	doctrine	doctrine	NOUN
cblr-2984	1110	18	,	,	PUNCT
cblr-2984	1110	19	the	the	DET
cblr-2984	1110	20	proposal	proposal	NOUN
cblr-2984	1110	21	will	will	AUX
cblr-2984	1110	22	not	not	PART
cblr-2984	1110	23	be	be	AUX
cblr-2984	1110	24	immune	immune	ADJ
cblr-2984	1110	25	to	to	ADP
cblr-2984	1110	26	criticism	criticism	NOUN
cblr-2984	1110	27	.	.	PUNCT
cblr-2984	1111	1	some	some	PRON
cblr-2984	1111	2	may	may	AUX
cblr-2984	1111	3	argue	argue	VERB
cblr-2984	1111	4	that	that	SCONJ
cblr-2984	1111	5	the	the	DET
cblr-2984	1111	6	proposal	proposal	NOUN
cblr-2984	1111	7	would	would	AUX
cblr-2984	1111	8	unduly	unduly	ADV
cblr-2984	1111	9	favor	favor	VERB
cblr-2984	1111	10	corporate	corporate	ADJ
cblr-2984	1111	11	taxpayers	taxpayer	NOUN
cblr-2984	1111	12	to	to	ADP
cblr-2984	1111	13	the	the	DET
cblr-2984	1111	14	government	government	NOUN
cblr-2984	1111	15	's	's	PART
cblr-2984	1111	16	detriment	detriment	NOUN
cblr-2984	1111	17	,	,	PUNCT
cblr-2984	1111	18	increase	increase	VERB
cblr-2984	1111	19	the	the	DET
cblr-2984	1111	20	complexity	complexity	NOUN
cblr-2984	1111	21	of	of	ADP
cblr-2984	1111	22	the	the	DET
cblr-2984	1111	23	tax	tax	NOUN
cblr-2984	1111	24	provisions	provision	NOUN
cblr-2984	1111	25	governing	govern	VERB
cblr-2984	1111	26	mergers	merger	NOUN
cblr-2984	1111	27	,	,	PUNCT
cblr-2984	1111	28	and	and	CCONJ
cblr-2984	1111	29	subject	subject	ADJ
cblr-2984	1111	30	business	business	NOUN
cblr-2984	1111	31	agreements	agreement	NOUN
cblr-2984	1111	32	to	to	ADP
cblr-2984	1111	33	unreasonable	unreasonable	ADJ
cblr-2984	1111	34	uncertainty	uncertainty	NOUN
cblr-2984	1111	35	.	.	PUNCT
cblr-2984	1112	1	the	the	DET
cblr-2984	1112	2	discussion	discussion	NOUN
cblr-2984	1112	3	below	below	ADP
cblr-2984	1112	4	addresses	address	NOUN
cblr-2984	1112	5	each	each	PRON
cblr-2984	1112	6	of	of	ADP
cblr-2984	1112	7	these	these	DET
cblr-2984	1112	8	claims	claim	NOUN
cblr-2984	1112	9	in	in	ADP
cblr-2984	1112	10	turn	turn	NOUN
cblr-2984	1112	11	.	.	PUNCT
cblr-2984	1113	1	1	1	X
cblr-2984	1113	2	.	.	X
cblr-2984	1113	3	a	a	DET
cblr-2984	1113	4	corporate	corporate	ADJ
cblr-2984	1113	5	windfall	windfall	NOUN
cblr-2984	1113	6	in	in	ADP
cblr-2984	1113	7	disguise	disguise	NOUN
cblr-2984	1113	8	?	?	PUNCT
cblr-2984	1114	1	a	a	DET
cblr-2984	1114	2	likely	likely	ADJ
cblr-2984	1114	3	criticism	criticism	NOUN
cblr-2984	1114	4	of	of	ADP
cblr-2984	1114	5	the	the	DET
cblr-2984	1114	6	proposal	proposal	NOUN
cblr-2984	1114	7	is	be	AUX
cblr-2984	1114	8	that	that	SCONJ
cblr-2984	1114	9	it	it	PRON
cblr-2984	1114	10	would	would	AUX
cblr-2984	1114	11	result	result	VERB
cblr-2984	1114	12	in	in	ADP
cblr-2984	1114	13	a	a	DET
cblr-2984	1114	14	significant	significant	ADJ
cblr-2984	1114	15	increase	increase	NOUN
cblr-2984	1114	16	in	in	ADP
cblr-2984	1114	17	favorable	favorable	ADJ
cblr-2984	1114	18	tax	tax	NOUN
cblr-2984	1114	19	treatment	treatment	NOUN
cblr-2984	1114	20	for	for	ADP
cblr-2984	1114	21	corporate	corporate	ADJ
cblr-2984	1114	22	taxpayers	taxpayer	NOUN
cblr-2984	1114	23	in	in	ADP
cblr-2984	1114	24	comparison	comparison	NOUN
cblr-2984	1114	25	to	to	ADP
cblr-2984	1114	26	current	current	ADJ
cblr-2984	1114	27	law	law	NOUN
cblr-2984	1114	28	.	.	PUNCT
cblr-2984	1115	1	the	the	DET
cblr-2984	1115	2	proposal	proposal	NOUN
cblr-2984	1115	3	would	would	AUX
cblr-2984	1115	4	create	create	VERB
cblr-2984	1115	5	a	a	DET
cblr-2984	1115	6	regime	regime	NOUN
cblr-2984	1115	7	in	in	ADP
cblr-2984	1115	8	which	which	PRON
cblr-2984	1115	9	all	all	DET
cblr-2984	1115	10	statutory	statutory	ADJ
cblr-2984	1115	11	mergers	merger	NOUN
cblr-2984	1115	12	of	of	ADP
cblr-2984	1115	13	a	a	DET
cblr-2984	1115	14	target	target	NOUN
cblr-2984	1115	15	into	into	ADP
cblr-2984	1115	16	an	an	DET
cblr-2984	1115	17	acquiror	acquiror	NOUN
cblr-2984	1115	18	or	or	CCONJ
cblr-2984	1115	19	its	its	PRON
cblr-2984	1115	20	subsidiary	subsidiary	NOUN
cblr-2984	1115	21	would	would	AUX
cblr-2984	1115	22	be	be	AUX
cblr-2984	1115	23	free	free	ADJ
cblr-2984	1115	24	from	from	ADP
cblr-2984	1115	25	current	current	ADJ
cblr-2984	1115	26	corporate	corporate	ADJ
cblr-2984	1115	27	-	-	PUNCT
cblr-2984	1115	28	level	level	NOUN
cblr-2984	1115	29	tax	tax	NOUN
cblr-2984	1115	30	as	as	ADV
cblr-2984	1115	31	long	long	ADV
cblr-2984	1115	32	as	as	SCONJ
cblr-2984	1115	33	the	the	DET
cblr-2984	1115	34	requirements	requirement	NOUN
cblr-2984	1115	35	of	of	ADP
cblr-2984	1115	36	a	a	DET
cblr-2984	1115	37	qualifying	qualifying	NOUN
cblr-2984	1115	38	merger	merger	NOUN
cblr-2984	1115	39	were	be	AUX
cblr-2984	1115	40	satisfied	satisfied	ADJ
cblr-2984	1115	41	.	.	PUNCT
cblr-2984	1116	1	critics	critic	NOUN
cblr-2984	1116	2	may	may	AUX
cblr-2984	1116	3	argue	argue	VERB
cblr-2984	1116	4	that	that	SCONJ
cblr-2984	1116	5	this	this	DET
cblr-2984	1116	6	default	default	NOUN
cblr-2984	1116	7	tax	tax	NOUN
cblr-2984	1116	8	-	-	PUNCT
cblr-2984	1116	9	deferred	defer	VERB
cblr-2984	1116	10	treatment	treatment	NOUN
cblr-2984	1116	11	would	would	AUX
cblr-2984	1116	12	be	be	AUX
cblr-2984	1116	13	available	available	ADJ
cblr-2984	1116	14	to	to	ADP
cblr-2984	1116	15	corporate	corporate	ADJ
cblr-2984	1116	16	taxpayers	taxpayer	NOUN
cblr-2984	1116	17	under	under	ADP
cblr-2984	1116	18	the	the	DET
cblr-2984	1116	19	proposal	proposal	NOUN
cblr-2984	1116	20	,	,	PUNCT
cblr-2984	1116	21	even	even	ADV
cblr-2984	1116	22	if	if	SCONJ
cblr-2984	1116	23	a	a	DET
cblr-2984	1116	24	substantial	substantial	ADJ
cblr-2984	1116	25	amount	amount	NOUN
cblr-2984	1116	26	of	of	ADP
cblr-2984	1116	27	the	the	DET
cblr-2984	1116	28	merger	merger	NOUN
cblr-2984	1116	29	consideration	consideration	NOUN
cblr-2984	1116	30	paid	pay	VERB
cblr-2984	1116	31	to	to	PART
cblr-2984	1116	32	target	target	VERB
cblr-2984	1116	33	shareholders	shareholder	NOUN
cblr-2984	1116	34	is	be	AUX
cblr-2984	1116	35	cash	cash	NOUN
cblr-2984	1116	36	or	or	CCONJ
cblr-2984	1116	37	other	other	ADJ
cblr-2984	1116	38	non	non	ADJ
cblr-2984	1116	39	-	-	ADJ
cblr-2984	1116	40	stock	stock	ADJ
cblr-2984	1116	41	property.22	property.22	NOUN
cblr-2984	1116	42	under	under	ADP
cblr-2984	1116	43	current	current	ADJ
cblr-2984	1116	44	law	law	NOUN
cblr-2984	1116	45	,	,	PUNCT
cblr-2984	1116	46	an	an	DET
cblr-2984	1116	47	acquiror	acquiror	NOUN
cblr-2984	1116	48	is	be	AUX
cblr-2984	1116	49	at	at	ADP
cblr-2984	1116	50	least	least	ADJ
cblr-2984	1116	51	saddled	saddle	VERB
cblr-2984	1116	52	with	with	ADP
cblr-2984	1116	53	an	an	DET
cblr-2984	1116	54	obligation	obligation	NOUN
cblr-2984	1116	55	to	to	PART
cblr-2984	1116	56	issue	issue	VERB
cblr-2984	1116	57	a	a	DET
cblr-2984	1116	58	certain	certain	ADJ
cblr-2984	1116	59	amount	amount	NOUN
cblr-2984	1116	60	of	of	ADP
cblr-2984	1116	61	its	its	PRON
cblr-2984	1116	62	equity	equity	NOUN
cblr-2984	1116	63	to	to	PART
cblr-2984	1116	64	target	target	VERB
cblr-2984	1116	65	shareholders.223	shareholders.223	ADP
cblr-2984	1116	66	the	the	DET
cblr-2984	1116	67	proposal	proposal	NOUN
cblr-2984	1116	68	would	would	AUX
cblr-2984	1116	69	eliminate	eliminate	VERB
cblr-2984	1116	70	that	that	DET
cblr-2984	1116	71	requirement	requirement	NOUN
cblr-2984	1116	72	entirely	entirely	ADV
cblr-2984	1116	73	and	and	CCONJ
cblr-2984	1116	74	,	,	PUNCT
cblr-2984	1116	75	in	in	ADP
cblr-2984	1116	76	doing	do	VERB
cblr-2984	1116	77	so	so	ADV
cblr-2984	1116	78	,	,	PUNCT
cblr-2984	1116	79	critics	critic	NOUN
cblr-2984	1116	80	may	may	AUX
cblr-2984	1116	81	contend	contend	VERB
cblr-2984	1116	82	that	that	SCONJ
cblr-2984	1116	83	it	it	PRON
cblr-2984	1116	84	would	would	AUX
cblr-2984	1116	85	make	make	VERB
cblr-2984	1116	86	it	it	PRON
cblr-2984	1116	87	easy	easy	ADJ
cblr-2984	1116	88	for	for	SCONJ
cblr-2984	1116	89	an	an	DET
cblr-2984	1116	90	acquiror	acquiror	NOUN
cblr-2984	1116	91	to	to	PART
cblr-2984	1116	92	enjoy	enjoy	VERB
cblr-2984	1116	93	taxdeferred	taxdeferre	VERB
cblr-2984	1116	94	treatment	treatment	NOUN
cblr-2984	1116	95	.	.	PUNCT
cblr-2984	1117	1	critics	critic	NOUN
cblr-2984	1117	2	may	may	AUX
cblr-2984	1117	3	argue	argue	VERB
cblr-2984	1117	4	that	that	SCONJ
cblr-2984	1117	5	this	this	PRON
cblr-2984	1117	6	increased	increase	VERB
cblr-2984	1117	7	222	222	NUM
cblr-2984	1117	8	this	this	DET
cblr-2984	1117	9	criticism	criticism	NOUN
cblr-2984	1117	10	reflects	reflect	VERB
cblr-2984	1117	11	an	an	DET
cblr-2984	1117	12	inherent	inherent	ADJ
cblr-2984	1117	13	bias	bias	NOUN
cblr-2984	1117	14	towards	towards	ADP
cblr-2984	1117	15	current	current	ADJ
cblr-2984	1117	16	law	law	NOUN
cblr-2984	1117	17	,	,	PUNCT
cblr-2984	1117	18	where	where	SCONJ
cblr-2984	1117	19	we	we	PRON
cblr-2984	1117	20	have	have	AUX
cblr-2984	1117	21	been	be	AUX
cblr-2984	1117	22	indoctrinated	indoctrinate	VERB
cblr-2984	1117	23	to	to	PART
cblr-2984	1117	24	believe	believe	VERB
cblr-2984	1117	25	that	that	SCONJ
cblr-2984	1117	26	a	a	DET
cblr-2984	1117	27	tax	tax	NOUN
cblr-2984	1117	28	-	-	PUNCT
cblr-2984	1117	29	deferred	defer	VERB
cblr-2984	1117	30	corporate	corporate	ADJ
cblr-2984	1117	31	transaction	transaction	NOUN
cblr-2984	1117	32	can	can	AUX
cblr-2984	1117	33	only	only	ADV
cblr-2984	1117	34	occur	occur	VERB
cblr-2984	1117	35	where	where	SCONJ
cblr-2984	1117	36	at	at	ADV
cblr-2984	1117	37	least	least	ADJ
cblr-2984	1117	38	some	some	DET
cblr-2984	1117	39	corporate	corporate	ADJ
cblr-2984	1117	40	stock	stock	NOUN
cblr-2984	1117	41	is	be	AUX
cblr-2984	1117	42	issued	issue	VERB
cblr-2984	1117	43	in	in	ADP
cblr-2984	1117	44	the	the	DET
cblr-2984	1117	45	transaction	transaction	NOUN
cblr-2984	1117	46	.	.	PUNCT
cblr-2984	1118	1	see	see	VERB
cblr-2984	1118	2	i.r.c	i.r.c	NOUN
cblr-2984	1118	3	.	.	PUNCT
cblr-2984	1119	1	§	§	PROPN
cblr-2984	1119	2	368	368	NUM
cblr-2984	1119	3	(	(	PUNCT
cblr-2984	1119	4	2005	2005	NUM
cblr-2984	1119	5	)	)	PUNCT
cblr-2984	1119	6	.	.	PUNCT
cblr-2984	1120	1	22	22	NUM
cblr-2984	1120	2	in	in	ADP
cblr-2984	1120	3	a	a	DET
cblr-2984	1120	4	forward	forward	ADV
cblr-2984	1120	5	statutory	statutory	ADJ
cblr-2984	1120	6	merger	merger	NOUN
cblr-2984	1120	7	,	,	PUNCT
cblr-2984	1120	8	an	an	DET
cblr-2984	1120	9	acquiror	acquiror	NOUN
cblr-2984	1120	10	must	must	AUX
cblr-2984	1120	11	be	be	AUX
cblr-2984	1120	12	willing	willing	ADJ
cblr-2984	1120	13	to	to	PART
cblr-2984	1120	14	pay	pay	VERB
cblr-2984	1120	15	merger	merger	NOUN
cblr-2984	1120	16	consideration	consideration	NOUN
cblr-2984	1120	17	consisting	consist	VERB
cblr-2984	1120	18	of	of	ADP
cblr-2984	1120	19	at	at	ADV
cblr-2984	1120	20	least	least	ADV
cblr-2984	1120	21	40	40	NUM
cblr-2984	1120	22	percent	percent	NOUN
cblr-2984	1120	23	acquiror	acquiror	NOUN
cblr-2984	1120	24	stock	stock	NOUN
cblr-2984	1120	25	in	in	ADP
cblr-2984	1120	26	order	order	NOUN
cblr-2984	1120	27	to	to	PART
cblr-2984	1120	28	achieve	achieve	VERB
cblr-2984	1120	29	reorganization	reorganization	NOUN
cblr-2984	1120	30	status	status	NOUN
cblr-2984	1120	31	under	under	ADP
cblr-2984	1120	32	current	current	ADJ
cblr-2984	1120	33	law	law	NOUN
cblr-2984	1120	34	.	.	PUNCT
cblr-2984	1121	1	see	see	VERB
cblr-2984	1121	2	treas	treas	PROPN
cblr-2984	1121	3	.	.	PUNCT
cblr-2984	1122	1	reg	reg	PROPN
cblr-2984	1122	2	.	.	PUNCT
cblr-2984	1123	1	1.368	1.368	NUM
cblr-2984	1123	2	-	-	SYM
cblr-2984	1123	3	1(e)(2)(v	1(e)(2)(v	NUM
cblr-2984	1123	4	)	)	PUNCT
cblr-2984	1123	5	,	,	PUNCT
cblr-2984	1123	6	ex	ex	NOUN
cblr-2984	1123	7	.	.	NOUN
cblr-2984	1123	8	1	1	NUM
cblr-2984	1123	9	(	(	PUNCT
cblr-2984	1123	10	as	as	SCONJ
cblr-2984	1123	11	amended	amend	VERB
cblr-2984	1123	12	in	in	ADP
cblr-2984	1123	13	2005	2005	NUM
cblr-2984	1123	14	)	)	PUNCT
cblr-2984	1123	15	.	.	PUNCT
cblr-2984	1124	1	no	no	INTJ
cblr-2984	1124	2	.	.	PUNCT
cblr-2984	1125	1	1:11	1:11	NUM
cblr-2984	1125	2	confronting	confronting	NOUN
cblr-2984	1125	3	continuity	continuity	NOUN
cblr-2984	1125	4	columbia	columbia	PROPN
cblr-2984	1125	5	business	business	NOUN
cblr-2984	1125	6	la	la	PROPN
cblr-2984	1125	7	wreview	wreview	VERB
cblr-2984	1125	8	tax	tax	NOUN
cblr-2984	1125	9	deferral	deferral	NOUN
cblr-2984	1125	10	could	could	AUX
cblr-2984	1125	11	mean	mean	VERB
cblr-2984	1125	12	a	a	DET
cblr-2984	1125	13	significant	significant	ADJ
cblr-2984	1125	14	loss	loss	NOUN
cblr-2984	1125	15	of	of	ADP
cblr-2984	1125	16	tax	tax	NOUN
cblr-2984	1125	17	revenue	revenue	NOUN
cblr-2984	1125	18	for	for	ADP
cblr-2984	1125	19	the	the	DET
cblr-2984	1125	20	government	government	NOUN
cblr-2984	1125	21	.	.	PUNCT
cblr-2984	1126	1	this	this	DET
cblr-2984	1126	2	criticism	criticism	NOUN
cblr-2984	1126	3	can	can	AUX
cblr-2984	1126	4	be	be	AUX
cblr-2984	1126	5	addressed	address	VERB
cblr-2984	1126	6	by	by	ADP
cblr-2984	1126	7	highlighting	highlight	VERB
cblr-2984	1126	8	some	some	PRON
cblr-2984	1126	9	of	of	ADP
cblr-2984	1126	10	the	the	DET
cblr-2984	1126	11	differences	difference	NOUN
cblr-2984	1126	12	between	between	ADP
cblr-2984	1126	13	current	current	ADJ
cblr-2984	1126	14	law	law	NOUN
cblr-2984	1126	15	and	and	CCONJ
cblr-2984	1126	16	the	the	DET
cblr-2984	1126	17	proposal	proposal	NOUN
cblr-2984	1126	18	.	.	PUNCT
cblr-2984	1127	1	it	it	PRON
cblr-2984	1127	2	is	be	AUX
cblr-2984	1127	3	true	true	ADJ
cblr-2984	1127	4	that	that	SCONJ
cblr-2984	1127	5	the	the	DET
cblr-2984	1127	6	proposal	proposal	NOUN
cblr-2984	1127	7	would	would	AUX
cblr-2984	1127	8	eliminate	eliminate	VERB
cblr-2984	1127	9	any	any	DET
cblr-2984	1127	10	requirement	requirement	NOUN
cblr-2984	1127	11	that	that	SCONJ
cblr-2984	1127	12	an	an	DET
cblr-2984	1127	13	acquiror	acquiror	NOUN
cblr-2984	1127	14	pay	pay	VERB
cblr-2984	1127	15	a	a	DET
cblr-2984	1127	16	minimum	minimum	NOUN
cblr-2984	1127	17	amount	amount	NOUN
cblr-2984	1127	18	of	of	ADP
cblr-2984	1127	19	acquiror	acquiror	NOUN
cblr-2984	1127	20	stock	stock	NOUN
cblr-2984	1127	21	to	to	PART
cblr-2984	1127	22	target	target	VERB
cblr-2984	1127	23	shareholders	shareholder	NOUN
cblr-2984	1127	24	.	.	PUNCT
cblr-2984	1128	1	however	however	ADV
cblr-2984	1128	2	,	,	PUNCT
cblr-2984	1128	3	the	the	DET
cblr-2984	1128	4	proposal	proposal	NOUN
cblr-2984	1128	5	contains	contain	VERB
cblr-2984	1128	6	an	an	DET
cblr-2984	1128	7	equally	equally	ADV
cblr-2984	1128	8	onerous	onerous	ADJ
cblr-2984	1128	9	set	set	NOUN
cblr-2984	1128	10	of	of	ADP
cblr-2984	1128	11	conditions	condition	NOUN
cblr-2984	1128	12	for	for	ADP
cblr-2984	1128	13	tax	tax	NOUN
cblr-2984	1128	14	-	-	PUNCT
cblr-2984	1128	15	deferred	defer	VERB
cblr-2984	1128	16	treatment	treatment	NOUN
cblr-2984	1128	17	.	.	PUNCT
cblr-2984	1129	1	a	a	DET
cblr-2984	1129	2	merger	merger	NOUN
cblr-2984	1129	3	would	would	AUX
cblr-2984	1129	4	not	not	PART
cblr-2984	1129	5	be	be	AUX
cblr-2984	1129	6	treated	treat	VERB
cblr-2984	1129	7	as	as	ADP
cblr-2984	1129	8	a	a	DET
cblr-2984	1129	9	qualifying	qualifying	NOUN
cblr-2984	1129	10	merger	merger	NOUN
cblr-2984	1129	11	under	under	ADP
cblr-2984	1129	12	the	the	DET
cblr-2984	1129	13	proposal	proposal	NOUN
cblr-2984	1129	14	unless	unless	SCONJ
cblr-2984	1129	15	an	an	DET
cblr-2984	1129	16	acquiror	acquiror	NOUN
cblr-2984	1129	17	continued	continue	VERB
cblr-2984	1129	18	the	the	DET
cblr-2984	1129	19	historic	historic	ADJ
cblr-2984	1129	20	business	business	NOUN
cblr-2984	1129	21	of	of	ADP
cblr-2984	1129	22	the	the	DET
cblr-2984	1129	23	target	target	NOUN
cblr-2984	1129	24	in	in	ADP
cblr-2984	1129	25	a	a	DET
cblr-2984	1129	26	specified	specified	ADJ
cblr-2984	1129	27	manner	manner	NOUN
cblr-2984	1129	28	for	for	ADP
cblr-2984	1129	29	the	the	DET
cblr-2984	1129	30	two	two	NUM
cblr-2984	1129	31	-	-	PUNCT
cblr-2984	1129	32	year	year	NOUN
cblr-2984	1129	33	period	period	NOUN
cblr-2984	1129	34	following	follow	VERB
cblr-2984	1129	35	the	the	DET
cblr-2984	1129	36	merger	merger	NOUN
cblr-2984	1129	37	.	.	PUNCT
cblr-2984	1130	1	in	in	ADP
cblr-2984	1130	2	many	many	ADJ
cblr-2984	1130	3	ways	way	NOUN
cblr-2984	1130	4	,	,	PUNCT
cblr-2984	1130	5	the	the	DET
cblr-2984	1130	6	proposal	proposal	NOUN
cblr-2984	1130	7	is	be	AUX
cblr-2984	1130	8	tougher	tough	ADJ
cblr-2984	1130	9	than	than	ADP
cblr-2984	1130	10	current	current	ADJ
cblr-2984	1130	11	law	law	NOUN
cblr-2984	1130	12	because	because	SCONJ
cblr-2984	1130	13	current	current	ADJ
cblr-2984	1130	14	law	law	NOUN
cblr-2984	1130	15	mandates	mandate	VERB
cblr-2984	1130	16	only	only	ADV
cblr-2984	1130	17	that	that	SCONJ
cblr-2984	1130	18	an	an	DET
cblr-2984	1130	19	acquiror	acquiror	NOUN
cblr-2984	1130	20	pay	pay	VERB
cblr-2984	1130	21	certain	certain	ADJ
cblr-2984	1130	22	consideration	consideration	NOUN
cblr-2984	1130	23	at	at	ADP
cblr-2984	1130	24	the	the	DET
cblr-2984	1130	25	time	time	NOUN
cblr-2984	1130	26	of	of	ADP
cblr-2984	1130	27	a	a	DET
cblr-2984	1130	28	merger	merger	NOUN
cblr-2984	1130	29	and	and	CCONJ
cblr-2984	1130	30	,	,	PUNCT
cblr-2984	1130	31	after	after	ADP
cblr-2984	1130	32	that	that	DET
cblr-2984	1130	33	point	point	NOUN
cblr-2984	1130	34	,	,	PUNCT
cblr-2984	1130	35	the	the	DET
cblr-2984	1130	36	acquiror	acquiror	NOUN
cblr-2984	1130	37	enjoys	enjoy	VERB
cblr-2984	1130	38	relative	relative	ADJ
cblr-2984	1130	39	flexibility	flexibility	NOUN
cblr-2984	1130	40	in	in	ADP
cblr-2984	1130	41	its	its	PRON
cblr-2984	1130	42	operations.224	operations.224	NOUN
cblr-2984	1130	43	by	by	ADP
cblr-2984	1130	44	contrast	contrast	NOUN
cblr-2984	1130	45	,	,	PUNCT
cblr-2984	1130	46	the	the	DET
cblr-2984	1130	47	proposal	proposal	NOUN
cblr-2984	1130	48	governs	govern	VERB
cblr-2984	1130	49	future	future	ADJ
cblr-2984	1130	50	actions	action	NOUN
cblr-2984	1130	51	of	of	ADP
cblr-2984	1130	52	the	the	DET
cblr-2984	1130	53	acquiror	acquiror	NOUN
cblr-2984	1130	54	in	in	ADP
cblr-2984	1130	55	order	order	NOUN
cblr-2984	1130	56	to	to	PART
cblr-2984	1130	57	ensure	ensure	VERB
cblr-2984	1130	58	that	that	SCONJ
cblr-2984	1130	59	a	a	DET
cblr-2984	1130	60	merger	merger	NOUN
cblr-2984	1130	61	receiving	receive	VERB
cblr-2984	1130	62	tax	tax	NOUN
cblr-2984	1130	63	-	-	PUNCT
cblr-2984	1130	64	favored	favor	VERB
cblr-2984	1130	65	treatment	treatment	NOUN
cblr-2984	1130	66	is	be	AUX
cblr-2984	1130	67	,	,	PUNCT
cblr-2984	1130	68	as	as	ADV
cblr-2984	1130	69	much	much	ADV
cblr-2984	1130	70	as	as	ADP
cblr-2984	1130	71	possible	possible	ADJ
cblr-2984	1130	72	,	,	PUNCT
cblr-2984	1130	73	a	a	DET
cblr-2984	1130	74	mere	mere	ADJ
cblr-2984	1130	75	change	change	NOUN
cblr-2984	1130	76	in	in	ADP
cblr-2984	1130	77	form	form	NOUN
cblr-2984	1130	78	.	.	PUNCT
cblr-2984	1131	1	the	the	DET
cblr-2984	1131	2	corporate	corporate	ADJ
cblr-2984	1131	3	windfall	windfall	NOUN
cblr-2984	1131	4	criticism	criticism	NOUN
cblr-2984	1131	5	also	also	ADV
cblr-2984	1131	6	ignores	ignore	VERB
cblr-2984	1131	7	the	the	DET
cblr-2984	1131	8	doublesided	doublesided	ADJ
cblr-2984	1131	9	nature	nature	NOUN
cblr-2984	1131	10	of	of	ADP
cblr-2984	1131	11	the	the	DET
cblr-2984	1131	12	proposal	proposal	NOUN
cblr-2984	1131	13	.	.	PUNCT
cblr-2984	1132	1	because	because	SCONJ
cblr-2984	1132	2	the	the	DET
cblr-2984	1132	3	proposal	proposal	NOUN
cblr-2984	1132	4	would	would	AUX
cblr-2984	1132	5	create	create	VERB
cblr-2984	1132	6	a	a	DET
cblr-2984	1132	7	default	default	NOUN
cblr-2984	1132	8	regime	regime	NOUN
cblr-2984	1132	9	of	of	ADP
cblr-2984	1132	10	tax	tax	NOUN
cblr-2984	1132	11	-	-	PUNCT
cblr-2984	1132	12	deferred	defer	VERB
cblr-2984	1132	13	treatment	treatment	NOUN
cblr-2984	1132	14	for	for	ADP
cblr-2984	1132	15	qualifying	qualify	VERB
cblr-2984	1132	16	mergers	merger	NOUN
cblr-2984	1132	17	,	,	PUNCT
cblr-2984	1132	18	taxpayers	taxpayer	NOUN
cblr-2984	1132	19	in	in	ADP
cblr-2984	1132	20	certain	certain	ADJ
cblr-2984	1132	21	instances	instance	NOUN
cblr-2984	1132	22	would	would	AUX
cblr-2984	1132	23	lose	lose	VERB
cblr-2984	1132	24	the	the	DET
cblr-2984	1132	25	ability	ability	NOUN
cblr-2984	1132	26	to	to	PART
cblr-2984	1132	27	recognize	recognize	VERB
cblr-2984	1132	28	taxable	taxable	ADJ
cblr-2984	1132	29	losses	loss	NOUN
cblr-2984	1132	30	.	.	PUNCT
cblr-2984	1133	1	for	for	ADP
cblr-2984	1133	2	example	example	NOUN
cblr-2984	1133	3	,	,	PUNCT
cblr-2984	1133	4	if	if	SCONJ
cblr-2984	1133	5	a	a	DET
cblr-2984	1133	6	target	target	NOUN
cblr-2984	1133	7	shareholder	shareholder	NOUN
cblr-2984	1133	8	holds	hold	VERB
cblr-2984	1133	9	target	target	NOUN
cblr-2984	1133	10	stock	stock	NOUN
cblr-2984	1133	11	with	with	ADP
cblr-2984	1133	12	a	a	DET
cblr-2984	1133	13	basis	basis	NOUN
cblr-2984	1133	14	in	in	ADP
cblr-2984	1133	15	excess	excess	NOUN
cblr-2984	1133	16	of	of	ADP
cblr-2984	1133	17	its	its	PRON
cblr-2984	1133	18	fair	fair	ADJ
cblr-2984	1133	19	market	market	NOUN
cblr-2984	1133	20	value	value	NOUN
cblr-2984	1133	21	,	,	PUNCT
cblr-2984	1133	22	the	the	DET
cblr-2984	1133	23	shareholder	shareholder	NOUN
cblr-2984	1133	24	would	would	AUX
cblr-2984	1133	25	not	not	PART
cblr-2984	1133	26	be	be	AUX
cblr-2984	1133	27	entitled	entitle	VERB
cblr-2984	1133	28	to	to	PART
cblr-2984	1133	29	recognize	recognize	VERB
cblr-2984	1133	30	a	a	DET
cblr-2984	1133	31	current	current	ADJ
cblr-2984	1133	32	taxable	taxable	ADJ
cblr-2984	1133	33	loss	loss	NOUN
cblr-2984	1133	34	in	in	ADP
cblr-2984	1133	35	a	a	DET
cblr-2984	1133	36	qualifying	qualifying	NOUN
cblr-2984	1133	37	merger	merger	NOUN
cblr-2984	1133	38	.	.	PUNCT
cblr-2984	1134	1	also	also	ADV
cblr-2984	1134	2	,	,	PUNCT
cblr-2984	1134	3	at	at	ADP
cblr-2984	1134	4	the	the	DET
cblr-2984	1134	5	corporate	corporate	ADJ
cblr-2984	1134	6	level	level	NOUN
cblr-2984	1134	7	,	,	PUNCT
cblr-2984	1134	8	if	if	SCONJ
cblr-2984	1134	9	a	a	DET
cblr-2984	1134	10	merger	merger	NOUN
cblr-2984	1134	11	satisfies	satisfy	VERB
cblr-2984	1134	12	the	the	DET
cblr-2984	1134	13	qualifying	qualifying	NOUN
cblr-2984	1134	14	merger	merger	NOUN
cblr-2984	1134	15	requirements	requirement	NOUN
cblr-2984	1134	16	,	,	PUNCT
cblr-2984	1134	17	the	the	DET
cblr-2984	1134	18	acquiror	acquiror	NOUN
cblr-2984	1134	19	would	would	AUX
cblr-2984	1134	20	hold	hold	VERB
cblr-2984	1134	21	the	the	DET
cblr-2984	1134	22	target	target	NOUN
cblr-2984	1134	23	's	's	PART
cblr-2984	1134	24	assets	asset	NOUN
cblr-2984	1134	25	with	with	ADP
cblr-2984	1134	26	a	a	DET
cblr-2984	1134	27	carryover	carryover	NOUN
cblr-2984	1134	28	basis	basis	NOUN
cblr-2984	1134	29	from	from	ADP
cblr-2984	1134	30	the	the	DET
cblr-2984	1134	31	target	target	NOUN
cblr-2984	1134	32	rather	rather	ADV
cblr-2984	1134	33	than	than	ADP
cblr-2984	1134	34	a	a	DET
cblr-2984	1134	35	fair	fair	ADJ
cblr-2984	1134	36	market	market	NOUN
cblr-2984	1134	37	value	value	NOUN
cblr-2984	1134	38	basis	basis	NOUN
cblr-2984	1134	39	.	.	PUNCT
cblr-2984	1135	1	the	the	DET
cblr-2984	1135	2	consequence	consequence	NOUN
cblr-2984	1135	3	of	of	ADP
cblr-2984	1135	4	carryover	carryover	NOUN
cblr-2984	1135	5	basis	basis	NOUN
cblr-2984	1135	6	treatment	treatment	NOUN
cblr-2984	1135	7	is	be	AUX
cblr-2984	1135	8	that	that	SCONJ
cblr-2984	1135	9	,	,	PUNCT
cblr-2984	1135	10	in	in	ADP
cblr-2984	1135	11	the	the	DET
cblr-2984	1135	12	future	future	NOUN
cblr-2984	1135	13	,	,	PUNCT
cblr-2984	1135	14	the	the	DET
cblr-2984	1135	15	acquiror	acquiror	NOUN
cblr-2984	1135	16	would	would	AUX
cblr-2984	1135	17	have	have	VERB
cblr-2984	1135	18	a	a	DET
cblr-2984	1135	19	diminished	diminished	ADJ
cblr-2984	1135	20	opportunity	opportunity	NOUN
cblr-2984	1135	21	to	to	PART
cblr-2984	1135	22	claim	claim	VERB
cblr-2984	1135	23	depreciation	depreciation	NOUN
cblr-2984	1135	24	224	224	NUM
cblr-2984	1135	25	as	as	SCONJ
cblr-2984	1135	26	discussed	discuss	VERB
cblr-2984	1135	27	above	above	ADV
cblr-2984	1135	28	,	,	PUNCT
cblr-2984	1135	29	the	the	DET
cblr-2984	1135	30	continuity	continuity	NOUN
cblr-2984	1135	31	of	of	ADP
cblr-2984	1135	32	business	business	NOUN
cblr-2984	1135	33	enterprise	enterprise	NOUN
cblr-2984	1135	34	rules	rule	NOUN
cblr-2984	1135	35	under	under	ADP
cblr-2984	1135	36	current	current	ADJ
cblr-2984	1135	37	law	law	NOUN
cblr-2984	1135	38	are	be	AUX
cblr-2984	1135	39	relatively	relatively	ADV
cblr-2984	1135	40	easy	easy	ADJ
cblr-2984	1135	41	to	to	PART
cblr-2984	1135	42	satisfy	satisfy	VERB
cblr-2984	1135	43	and	and	CCONJ
cblr-2984	1135	44	do	do	AUX
cblr-2984	1135	45	not	not	PART
cblr-2984	1135	46	contain	contain	VERB
cblr-2984	1135	47	any	any	DET
cblr-2984	1135	48	temporal	temporal	ADJ
cblr-2984	1135	49	restrictions	restriction	NOUN
cblr-2984	1135	50	.	.	PUNCT
cblr-2984	1136	1	see	see	VERB
cblr-2984	1136	2	treas	treas	PROPN
cblr-2984	1136	3	.	.	PUNCT
cblr-2984	1137	1	reg	reg	PROPN
cblr-2984	1137	2	.	.	PUNCT
cblr-2984	1138	1	§	§	PROPN
cblr-2984	1138	2	1.368	1.368	NUM
cblr-2984	1138	3	-	-	SYM
cblr-2984	1138	4	1(d	1(d	NUM
cblr-2984	1138	5	)	)	PUNCT
cblr-2984	1138	6	(	(	PUNCT
cblr-2984	1138	7	as	as	SCONJ
cblr-2984	1138	8	amended	amend	VERB
cblr-2984	1138	9	in	in	ADP
cblr-2984	1138	10	2005	2005	NUM
cblr-2984	1138	11	)	)	PUNCT
cblr-2984	1138	12	;	;	PUNCT
cblr-2984	1138	13	block	block	NOUN
cblr-2984	1138	14	supra	supra	PROPN
cblr-2984	1138	15	note	note	PROPN
cblr-2984	1138	16	43	43	NUM
cblr-2984	1138	17	,	,	PUNCT
cblr-2984	1138	18	at	at	ADP
cblr-2984	1138	19	347	347	NUM
cblr-2984	1138	20	.	.	PUNCT
cblr-2984	1139	1	[	[	X
cblr-2984	1139	2	vol	vol	NOUN
cblr-2984	1139	3	.	.	PUNCT
cblr-2984	1139	4	2006	2006	NUM
cblr-2984	1139	5	deductions	deduction	NOUN
cblr-2984	1139	6	with	with	ADP
cblr-2984	1139	7	respect	respect	NOUN
cblr-2984	1139	8	to	to	ADP
cblr-2984	1139	9	the	the	DET
cblr-2984	1139	10	target	target	NOUN
cblr-2984	1139	11	's	's	PART
cblr-2984	1139	12	assets	asset	NOUN
cblr-2984	1139	13	.	.	PUNCT
cblr-2984	1139	14	"	"	PUNCT
cblr-2984	1139	15	'	'	PUNCT
cblr-2984	1139	16	this	this	DET
cblr-2984	1139	17	diminution	diminution	NOUN
cblr-2984	1139	18	of	of	ADP
cblr-2984	1139	19	potential	potential	ADJ
cblr-2984	1139	20	tax	tax	NOUN
cblr-2984	1139	21	benefits	benefit	NOUN
cblr-2984	1139	22	demonstrates	demonstrate	VERB
cblr-2984	1139	23	that	that	SCONJ
cblr-2984	1139	24	the	the	DET
cblr-2984	1139	25	proposal	proposal	NOUN
cblr-2984	1139	26	has	have	VERB
cblr-2984	1139	27	the	the	DET
cblr-2984	1139	28	potential	potential	NOUN
cblr-2984	1139	29	to	to	PART
cblr-2984	1139	30	cut	cut	VERB
cblr-2984	1139	31	both	both	DET
cblr-2984	1139	32	ways	way	NOUN
cblr-2984	1139	33	.	.	PUNCT
cblr-2984	1140	1	the	the	DET
cblr-2984	1140	2	proposal	proposal	NOUN
cblr-2984	1140	3	would	would	AUX
cblr-2984	1140	4	either	either	CCONJ
cblr-2984	1140	5	defer	defer	VERB
cblr-2984	1140	6	current	current	ADJ
cblr-2984	1140	7	taxable	taxable	ADJ
cblr-2984	1140	8	gain	gain	NOUN
cblr-2984	1140	9	or	or	CCONJ
cblr-2984	1140	10	deny	deny	VERB
cblr-2984	1140	11	current	current	ADJ
cblr-2984	1140	12	taxable	taxable	ADJ
cblr-2984	1140	13	losses.226	losses.226	NOUN
cblr-2984	1140	14	in	in	ADP
cblr-2984	1140	15	either	either	DET
cblr-2984	1140	16	case	case	NOUN
cblr-2984	1140	17	,	,	PUNCT
cblr-2984	1140	18	the	the	DET
cblr-2984	1140	19	treatment	treatment	NOUN
cblr-2984	1140	20	is	be	AUX
cblr-2984	1140	21	justified	justify	VERB
cblr-2984	1140	22	by	by	ADP
cblr-2984	1140	23	the	the	DET
cblr-2984	1140	24	policy	policy	NOUN
cblr-2984	1140	25	that	that	PRON
cblr-2984	1140	26	special	special	ADJ
cblr-2984	1140	27	types	type	NOUN
cblr-2984	1140	28	of	of	ADP
cblr-2984	1140	29	mergers	merger	NOUN
cblr-2984	1140	30	(	(	PUNCT
cblr-2984	1140	31	qualifying	qualify	VERB
cblr-2984	1140	32	mergers	merger	NOUN
cblr-2984	1140	33	under	under	ADP
cblr-2984	1140	34	the	the	DET
cblr-2984	1140	35	proposal	proposal	NOUN
cblr-2984	1140	36	)	)	PUNCT
cblr-2984	1140	37	should	should	AUX
cblr-2984	1140	38	be	be	AUX
cblr-2984	1140	39	treated	treat	VERB
cblr-2984	1140	40	as	as	ADP
cblr-2984	1140	41	mere	mere	ADJ
cblr-2984	1140	42	changes	change	NOUN
cblr-2984	1140	43	in	in	ADP
cblr-2984	1140	44	form	form	NOUN
cblr-2984	1140	45	and	and	CCONJ
cblr-2984	1140	46	not	not	PART
cblr-2984	1140	47	realization	realization	NOUN
cblr-2984	1140	48	events	event	NOUN
cblr-2984	1140	49	.	.	PUNCT
cblr-2984	1141	1	the	the	DET
cblr-2984	1141	2	claim	claim	NOUN
cblr-2984	1141	3	that	that	SCONJ
cblr-2984	1141	4	the	the	DET
cblr-2984	1141	5	proposal	proposal	NOUN
cblr-2984	1141	6	would	would	AUX
cblr-2984	1141	7	result	result	VERB
cblr-2984	1141	8	in	in	ADP
cblr-2984	1141	9	large	large	ADJ
cblr-2984	1141	10	losses	loss	NOUN
cblr-2984	1141	11	of	of	ADP
cblr-2984	1141	12	revenue	revenue	NOUN
cblr-2984	1141	13	is	be	AUX
cblr-2984	1141	14	likely	likely	ADV
cblr-2984	1141	15	exaggerated	exaggerated	ADJ
cblr-2984	1141	16	.	.	PUNCT
cblr-2984	1142	1	under	under	ADP
cblr-2984	1142	2	current	current	ADJ
cblr-2984	1142	3	law	law	NOUN
cblr-2984	1142	4	,	,	PUNCT
cblr-2984	1142	5	if	if	SCONJ
cblr-2984	1142	6	parties	party	NOUN
cblr-2984	1142	7	to	to	ADP
cblr-2984	1142	8	a	a	DET
cblr-2984	1142	9	merger	merger	NOUN
cblr-2984	1142	10	can	can	AUX
cblr-2984	1142	11	not	not	PART
cblr-2984	1142	12	satisfy	satisfy	VERB
cblr-2984	1142	13	the	the	DET
cblr-2984	1142	14	continuity	continuity	NOUN
cblr-2984	1142	15	of	of	ADP
cblr-2984	1142	16	interest	interest	NOUN
cblr-2984	1142	17	doctrine	doctrine	NOUN
cblr-2984	1142	18	,	,	PUNCT
cblr-2984	1142	19	there	there	PRON
cblr-2984	1142	20	are	be	VERB
cblr-2984	1142	21	still	still	ADV
cblr-2984	1142	22	a	a	DET
cblr-2984	1142	23	variety	variety	NOUN
cblr-2984	1142	24	of	of	ADP
cblr-2984	1142	25	other	other	ADJ
cblr-2984	1142	26	techniques	technique	NOUN
cblr-2984	1142	27	available	available	ADJ
cblr-2984	1142	28	that	that	PRON
cblr-2984	1142	29	achieve	achieve	VERB
cblr-2984	1142	30	essentially	essentially	ADV
cblr-2984	1142	31	the	the	DET
cblr-2984	1142	32	same	same	ADJ
cblr-2984	1142	33	beneficial	beneficial	ADJ
cblr-2984	1142	34	tax	tax	NOUN
cblr-2984	1142	35	effects	effect	NOUN
cblr-2984	1142	36	as	as	ADP
cblr-2984	1142	37	a	a	DET
cblr-2984	1142	38	reorganization	reorganization	NOUN
cblr-2984	1142	39	.	.	PUNCT
cblr-2984	1143	1	for	for	ADP
cblr-2984	1143	2	example	example	NOUN
cblr-2984	1143	3	,	,	PUNCT
cblr-2984	1143	4	if	if	SCONJ
cblr-2984	1143	5	these	these	DET
cblr-2984	1143	6	parties	party	NOUN
cblr-2984	1143	7	desire	desire	VERB
cblr-2984	1143	8	corporateor	corporateor	NOUN
cblr-2984	1143	9	shareholder	shareholder	NOUN
cblr-2984	1143	10	-	-	PUNCT
cblr-2984	1143	11	level	level	NOUN
cblr-2984	1143	12	tax	tax	NOUN
cblr-2984	1143	13	deferral	deferral	NOUN
cblr-2984	1143	14	upon	upon	SCONJ
cblr-2984	1143	15	a	a	DET
cblr-2984	1143	16	corporate	corporate	ADJ
cblr-2984	1143	17	combination	combination	NOUN
cblr-2984	1143	18	,	,	PUNCT
cblr-2984	1143	19	they	they	PRON
cblr-2984	1143	20	can	can	AUX
cblr-2984	1143	21	achieve	achieve	VERB
cblr-2984	1143	22	this	this	DET
cblr-2984	1143	23	treatment	treatment	NOUN
cblr-2984	1143	24	by	by	ADP
cblr-2984	1143	25	restructuring	restructure	VERB
cblr-2984	1143	26	a	a	DET
cblr-2984	1143	27	statutory	statutory	ADJ
cblr-2984	1143	28	merger	merger	NOUN
cblr-2984	1143	29	as	as	ADP
cblr-2984	1143	30	a	a	DET
cblr-2984	1143	31	tax	tax	NOUN
cblr-2984	1143	32	-	-	PUNCT
cblr-2984	1143	33	deferred	defer	VERB
cblr-2984	1143	34	incorporation	incorporation	NOUN
cblr-2984	1143	35	of	of	ADP
cblr-2984	1143	36	assets	asset	NOUN
cblr-2984	1143	37	.	.	PUNCT
cblr-2984	1144	1	227	227	NUM
cblr-2984	1144	2	because	because	SCONJ
cblr-2984	1144	3	current	current	ADJ
cblr-2984	1144	4	law	law	NOUN
cblr-2984	1144	5	allows	allow	VERB
cblr-2984	1144	6	parties	party	NOUN
cblr-2984	1144	7	to	to	PART
cblr-2984	1144	8	achieve	achieve	VERB
cblr-2984	1144	9	tax	tax	NOUN
cblr-2984	1144	10	-	-	PUNCT
cblr-2984	1144	11	deferral	deferral	NOUN
cblr-2984	1144	12	with	with	ADP
cblr-2984	1144	13	somewhat	somewhat	ADV
cblr-2984	1144	14	relative	relative	ADJ
cblr-2984	1144	15	ease	ease	NOUN
cblr-2984	1144	16	,	,	PUNCT
cblr-2984	1144	17	the	the	DET
cblr-2984	1144	18	225	225	NUM
cblr-2984	1144	19	corporate	corporate	ADJ
cblr-2984	1144	20	taxpayers	taxpayer	NOUN
cblr-2984	1144	21	are	be	AUX
cblr-2984	1144	22	generally	generally	ADV
cblr-2984	1144	23	entitled	entitle	VERB
cblr-2984	1144	24	to	to	PART
cblr-2984	1144	25	claim	claim	VERB
cblr-2984	1144	26	depreciation	depreciation	NOUN
cblr-2984	1144	27	deductions	deduction	NOUN
cblr-2984	1144	28	for	for	ADP
cblr-2984	1144	29	a	a	DET
cblr-2984	1144	30	particular	particular	ADJ
cblr-2984	1144	31	asset	asset	NOUN
cblr-2984	1144	32	as	as	SCONJ
cblr-2984	1144	33	its	its	PRON
cblr-2984	1144	34	utility	utility	NOUN
cblr-2984	1144	35	declines	decline	VERB
cblr-2984	1144	36	over	over	ADP
cblr-2984	1144	37	time	time	NOUN
cblr-2984	1144	38	.	.	PUNCT
cblr-2984	1145	1	see	see	VERB
cblr-2984	1145	2	i.r.c	i.r.c	NOUN
cblr-2984	1145	3	.	.	PUNCT
cblr-2984	1146	1	§	§	PROPN
cblr-2984	1146	2	§	§	PROPN
cblr-2984	1146	3	167	167	NUM
cblr-2984	1146	4	,	,	PUNCT
cblr-2984	1146	5	168	168	NUM
cblr-2984	1146	6	(	(	PUNCT
cblr-2984	1146	7	2005	2005	NUM
cblr-2984	1146	8	)	)	PUNCT
cblr-2984	1146	9	.	.	PUNCT
cblr-2984	1147	1	226	226	NUM
cblr-2984	1147	2	the	the	DET
cblr-2984	1147	3	proposal	proposal	NOUN
cblr-2984	1147	4	does	do	AUX
cblr-2984	1147	5	not	not	PART
cblr-2984	1147	6	allow	allow	VERB
cblr-2984	1147	7	inconsistent	inconsistent	ADJ
cblr-2984	1147	8	treatment	treatment	NOUN
cblr-2984	1147	9	at	at	ADP
cblr-2984	1147	10	the	the	DET
cblr-2984	1147	11	corporateand	corporateand	NOUN
cblr-2984	1147	12	shareholder	shareholder	NOUN
cblr-2984	1147	13	-	-	PUNCT
cblr-2984	1147	14	levels	level	NOUN
cblr-2984	1147	15	.	.	PUNCT
cblr-2984	1148	1	under	under	ADP
cblr-2984	1148	2	the	the	DET
cblr-2984	1148	3	a.l.i	a.l.i	NOUN
cblr-2984	1148	4	.	.	PUNCT
cblr-2984	1149	1	report	report	NOUN
cblr-2984	1149	2	,	,	PUNCT
cblr-2984	1149	3	a	a	DET
cblr-2984	1149	4	merger	merger	NOUN
cblr-2984	1149	5	can	can	AUX
cblr-2984	1149	6	result	result	VERB
cblr-2984	1149	7	in	in	ADP
cblr-2984	1149	8	taxable	taxable	ADJ
cblr-2984	1149	9	loss	loss	NOUN
cblr-2984	1149	10	recognition	recognition	NOUN
cblr-2984	1149	11	at	at	ADP
cblr-2984	1149	12	the	the	DET
cblr-2984	1149	13	corporate	corporate	ADJ
cblr-2984	1149	14	-	-	PUNCT
cblr-2984	1149	15	level	level	NOUN
cblr-2984	1149	16	(	(	PUNCT
cblr-2984	1149	17	as	as	ADP
cblr-2984	1149	18	a	a	DET
cblr-2984	1149	19	result	result	NOUN
cblr-2984	1149	20	of	of	ADP
cblr-2984	1149	21	an	an	DET
cblr-2984	1149	22	election	election	NOUN
cblr-2984	1149	23	)	)	PUNCT
cblr-2984	1149	24	and	and	CCONJ
cblr-2984	1149	25	tax	tax	NOUN
cblr-2984	1149	26	-	-	PUNCT
cblr-2984	1149	27	deferred	defer	VERB
cblr-2984	1149	28	treatment	treatment	NOUN
cblr-2984	1149	29	at	at	ADP
cblr-2984	1149	30	the	the	DET
cblr-2984	1149	31	shareholder	shareholder	NOUN
cblr-2984	1149	32	-	-	PUNCT
cblr-2984	1149	33	level	level	NOUN
cblr-2984	1149	34	.	.	PUNCT
cblr-2984	1150	1	query	query	NOUN
cblr-2984	1150	2	whether	whether	SCONJ
cblr-2984	1150	3	it	it	PRON
cblr-2984	1150	4	is	be	AUX
cblr-2984	1150	5	possible	possible	ADJ
cblr-2984	1150	6	to	to	PART
cblr-2984	1150	7	justify	justify	VERB
cblr-2984	1150	8	this	this	DET
cblr-2984	1150	9	potential	potential	ADJ
cblr-2984	1150	10	double	double	ADJ
cblr-2984	1150	11	benefit	benefit	NOUN
cblr-2984	1150	12	to	to	ADP
cblr-2984	1150	13	the	the	DET
cblr-2984	1150	14	owners	owner	NOUN
cblr-2984	1150	15	of	of	ADP
cblr-2984	1150	16	a	a	DET
cblr-2984	1150	17	corporate	corporate	ADJ
cblr-2984	1150	18	enterprise	enterprise	NOUN
cblr-2984	1150	19	on	on	ADP
cblr-2984	1150	20	any	any	DET
cblr-2984	1150	21	policy	policy	NOUN
cblr-2984	1150	22	grounds	ground	NOUN
cblr-2984	1150	23	?	?	PUNCT
cblr-2984	1151	1	227	227	NUM
cblr-2984	1152	1	it	it	PRON
cblr-2984	1152	2	is	be	AUX
cblr-2984	1152	3	possible	possible	ADJ
cblr-2984	1152	4	to	to	PART
cblr-2984	1152	5	structure	structure	VERB
cblr-2984	1152	6	a	a	DET
cblr-2984	1152	7	merger	merger	NOUN
cblr-2984	1152	8	as	as	ADP
cblr-2984	1152	9	a	a	DET
cblr-2984	1152	10	tax	tax	NOUN
cblr-2984	1152	11	-	-	PUNCT
cblr-2984	1152	12	deferred	defer	VERB
cblr-2984	1152	13	incorporation	incorporation	NOUN
cblr-2984	1152	14	of	of	ADP
cblr-2984	1152	15	assets	asset	NOUN
cblr-2984	1152	16	under	under	ADP
cblr-2984	1152	17	i.r.c	i.r.c	NOUN
cblr-2984	1152	18	.	.	PUNCT
cblr-2984	1153	1	§	§	PROPN
cblr-2984	1153	2	351	351	NUM
cblr-2984	1153	3	(	(	PUNCT
cblr-2984	1153	4	2005	2005	NUM
cblr-2984	1153	5	)	)	PUNCT
cblr-2984	1153	6	and	and	CCONJ
cblr-2984	1153	7	to	to	PART
cblr-2984	1153	8	achieve	achieve	VERB
cblr-2984	1153	9	substantially	substantially	ADV
cblr-2984	1153	10	similar	similar	ADJ
cblr-2984	1153	11	tax	tax	NOUN
cblr-2984	1153	12	results	result	NOUN
cblr-2984	1153	13	as	as	ADP
cblr-2984	1153	14	in	in	ADP
cblr-2984	1153	15	a	a	DET
cblr-2984	1153	16	reorganization	reorganization	NOUN
cblr-2984	1153	17	.	.	PUNCT
cblr-2984	1154	1	the	the	DET
cblr-2984	1154	2	key	key	ADJ
cblr-2984	1154	3	difference	difference	NOUN
cblr-2984	1154	4	is	be	AUX
cblr-2984	1154	5	that	that	SCONJ
cblr-2984	1154	6	§	§	PROPN
cblr-2984	1154	7	351	351	NUM
cblr-2984	1154	8	does	do	AUX
cblr-2984	1154	9	not	not	PART
cblr-2984	1154	10	contain	contain	VERB
cblr-2984	1154	11	any	any	DET
cblr-2984	1154	12	limits	limit	NOUN
cblr-2984	1154	13	on	on	ADP
cblr-2984	1154	14	the	the	DET
cblr-2984	1154	15	amount	amount	NOUN
cblr-2984	1154	16	of	of	ADP
cblr-2984	1154	17	cash	cash	NOUN
cblr-2984	1154	18	that	that	PRON
cblr-2984	1154	19	target	target	VERB
cblr-2984	1154	20	shareholders	shareholder	NOUN
cblr-2984	1154	21	may	may	AUX
cblr-2984	1154	22	receive	receive	VERB
cblr-2984	1154	23	in	in	ADP
cblr-2984	1154	24	such	such	DET
cblr-2984	1154	25	a	a	DET
cblr-2984	1154	26	transaction	transaction	NOUN
cblr-2984	1154	27	.	.	PUNCT
cblr-2984	1155	1	see	see	VERB
cblr-2984	1155	2	rev	rev	PROPN
cblr-2984	1155	3	.	.	PROPN
cblr-2984	1155	4	rul	rul	NOUN
cblr-2984	1155	5	.	.	PUNCT
cblr-2984	1156	1	84	84	NUM
cblr-2984	1156	2	-	-	SYM
cblr-2984	1156	3	71	71	NUM
cblr-2984	1156	4	,	,	PUNCT
cblr-2984	1156	5	1984	1984	NUM
cblr-2984	1156	6	-	-	SYM
cblr-2984	1156	7	1	1	NUM
cblr-2984	1156	8	c.b	c.b	PROPN
cblr-2984	1156	9	.	.	PROPN
cblr-2984	1156	10	106	106	NUM
cblr-2984	1156	11	(	(	PUNCT
cblr-2984	1156	12	stating	state	VERB
cblr-2984	1156	13	that	that	SCONJ
cblr-2984	1156	14	minority	minority	NOUN
cblr-2984	1156	15	shareholders	shareholder	NOUN
cblr-2984	1156	16	receive	receive	VERB
cblr-2984	1156	17	tax	tax	NOUN
cblr-2984	1156	18	-	-	PUNCT
cblr-2984	1156	19	deferred	defer	VERB
cblr-2984	1156	20	treatment	treatment	NOUN
cblr-2984	1156	21	on	on	ADP
cblr-2984	1156	22	receipt	receipt	NOUN
cblr-2984	1156	23	of	of	ADP
cblr-2984	1156	24	holding	hold	VERB
cblr-2984	1156	25	company	company	NOUN
cblr-2984	1156	26	stock	stock	NOUN
cblr-2984	1156	27	under	under	ADP
cblr-2984	1156	28	§	§	PROPN
cblr-2984	1156	29	351	351	NUM
cblr-2984	1156	30	without	without	ADP
cblr-2984	1156	31	regard	regard	NOUN
cblr-2984	1156	32	to	to	ADP
cblr-2984	1156	33	whether	whether	SCONJ
cblr-2984	1156	34	or	or	CCONJ
cblr-2984	1156	35	not	not	PART
cblr-2984	1156	36	there	there	PRON
cblr-2984	1156	37	is	be	VERB
cblr-2984	1156	38	continuity	continuity	NOUN
cblr-2984	1156	39	of	of	ADP
cblr-2984	1156	40	interest	interest	NOUN
cblr-2984	1156	41	)	)	PUNCT
cblr-2984	1156	42	.	.	PUNCT
cblr-2984	1157	1	this	this	DET
cblr-2984	1157	2	transaction	transaction	NOUN
cblr-2984	1157	3	is	be	AUX
cblr-2984	1157	4	also	also	ADV
cblr-2984	1157	5	commonly	commonly	ADV
cblr-2984	1157	6	referred	refer	VERB
cblr-2984	1157	7	to	to	ADP
cblr-2984	1157	8	as	as	ADP
cblr-2984	1157	9	a	a	DET
cblr-2984	1157	10	"	"	PUNCT
cblr-2984	1157	11	horizontal	horizontal	ADJ
cblr-2984	1157	12	double	double	ADJ
cblr-2984	1157	13	dummy	dummy	NOUN
cblr-2984	1157	14	"	"	PUNCT
cblr-2984	1157	15	merger	merger	NOUN
cblr-2984	1157	16	or	or	CCONJ
cblr-2984	1157	17	a	a	DET
cblr-2984	1157	18	"	"	PUNCT
cblr-2984	1157	19	top	top	ADJ
cblr-2984	1157	20	hat	hat	NOUN
cblr-2984	1157	21	"	"	PUNCT
cblr-2984	1157	22	merger	merger	NOUN
cblr-2984	1157	23	.	.	PUNCT
cblr-2984	1158	1	for	for	ADP
cblr-2984	1158	2	a	a	DET
cblr-2984	1158	3	few	few	ADJ
cblr-2984	1158	4	examples	example	NOUN
cblr-2984	1158	5	of	of	ADP
cblr-2984	1158	6	this	this	DET
cblr-2984	1158	7	transaction	transaction	NOUN
cblr-2984	1158	8	structure	structure	NOUN
cblr-2984	1158	9	,	,	PUNCT
cblr-2984	1158	10	see	see	VERB
cblr-2984	1158	11	richard	richard	PROPN
cblr-2984	1158	12	w.	w.	PROPN
cblr-2984	1158	13	bailine	bailine	PROPN
cblr-2984	1158	14	,	,	PUNCT
cblr-2984	1158	15	long	long	ADV
cblr-2984	1158	16	live	live	VERB
cblr-2984	1158	17	the	the	DET
cblr-2984	1158	18	horizontal	horizontal	ADJ
cblr-2984	1158	19	double	double	ADJ
cblr-2984	1158	20	dummy	dummy	NOUN
cblr-2984	1158	21	,	,	PUNCT
cblr-2984	1158	22	29	29	NUM
cblr-2984	1158	23	corp	corp	PROPN
cblr-2984	1158	24	.	.	PROPN
cblr-2984	1158	25	tax'n	tax'n	ADJ
cblr-2984	1158	26	30	30	NUM
cblr-2984	1158	27	(	(	PUNCT
cblr-2984	1158	28	2002	2002	NUM
cblr-2984	1158	29	)	)	PUNCT
cblr-2984	1158	30	.	.	PUNCT
cblr-2984	1159	1	no	no	INTJ
cblr-2984	1159	2	.	.	NOUN
cblr-2984	1160	1	1:1	1:1	NUM
cblr-2984	1160	2	]	]	X
cblr-2984	1160	3	confronting	confront	VERB
cblr-2984	1160	4	continuity	continuity	NOUN
cblr-2984	1160	5	proposal	proposal	NOUN
cblr-2984	1160	6	should	should	AUX
cblr-2984	1160	7	not	not	PART
cblr-2984	1160	8	result	result	VERB
cblr-2984	1160	9	in	in	ADP
cblr-2984	1160	10	additional	additional	ADJ
cblr-2984	1160	11	tax	tax	NOUN
cblr-2984	1160	12	revenue	revenue	NOUN
cblr-2984	1160	13	loss.228	loss.228	VERB
cblr-2984	1160	14	similar	similar	ADJ
cblr-2984	1160	15	levels	level	NOUN
cblr-2984	1160	16	of	of	ADP
cblr-2984	1160	17	tax	tax	NOUN
cblr-2984	1160	18	deferral	deferral	NOUN
cblr-2984	1160	19	should	should	AUX
cblr-2984	1160	20	occur	occur	VERB
cblr-2984	1160	21	under	under	ADP
cblr-2984	1160	22	the	the	DET
cblr-2984	1160	23	proposal	proposal	NOUN
cblr-2984	1160	24	as	as	ADP
cblr-2984	1160	25	under	under	ADP
cblr-2984	1160	26	current	current	ADJ
cblr-2984	1160	27	law	law	NOUN
cblr-2984	1160	28	,	,	PUNCT
cblr-2984	1160	29	even	even	ADV
cblr-2984	1160	30	if	if	SCONJ
cblr-2984	1160	31	parties	party	NOUN
cblr-2984	1160	32	utilize	utilize	VERB
cblr-2984	1160	33	the	the	DET
cblr-2984	1160	34	qualifying	qualifying	NOUN
cblr-2984	1160	35	merger	merger	NOUN
cblr-2984	1160	36	as	as	ADP
cblr-2984	1160	37	their	their	PRON
cblr-2984	1160	38	transaction	transaction	NOUN
cblr-2984	1160	39	structure	structure	NOUN
cblr-2984	1160	40	of	of	ADP
cblr-2984	1160	41	choice.229	choice.229	NOUN
cblr-2984	1160	42	2	2	NUM
cblr-2984	1160	43	.	.	PUNCT
cblr-2984	1160	44	increased	increase	VERB
cblr-2984	1160	45	complexity	complexity	NOUN
cblr-2984	1160	46	another	another	DET
cblr-2984	1160	47	likely	likely	ADJ
cblr-2984	1160	48	criticism	criticism	NOUN
cblr-2984	1160	49	of	of	ADP
cblr-2984	1160	50	the	the	DET
cblr-2984	1160	51	proposal	proposal	NOUN
cblr-2984	1160	52	is	be	AUX
cblr-2984	1160	53	that	that	SCONJ
cblr-2984	1160	54	it	it	PRON
cblr-2984	1160	55	would	would	AUX
cblr-2984	1160	56	increase	increase	VERB
cblr-2984	1160	57	the	the	DET
cblr-2984	1160	58	complexity	complexity	NOUN
cblr-2984	1160	59	of	of	ADP
cblr-2984	1160	60	the	the	DET
cblr-2984	1160	61	tax	tax	NOUN
cblr-2984	1160	62	rules	rule	NOUN
cblr-2984	1160	63	governing	govern	VERB
cblr-2984	1160	64	mergers	merger	NOUN
cblr-2984	1160	65	.	.	PUNCT
cblr-2984	1161	1	the	the	DET
cblr-2984	1161	2	proposal	proposal	NOUN
cblr-2984	1161	3	would	would	AUX
cblr-2984	1161	4	require	require	VERB
cblr-2984	1161	5	taxpayers	taxpayer	NOUN
cblr-2984	1161	6	to	to	PART
cblr-2984	1161	7	perform	perform	VERB
cblr-2984	1161	8	both	both	PRON
cblr-2984	1161	9	a	a	DET
cblr-2984	1161	10	corporateand	corporateand	NOUN
cblr-2984	1161	11	shareholder	shareholder	NOUN
cblr-2984	1161	12	-	-	PUNCT
cblr-2984	1161	13	level	level	NOUN
cblr-2984	1161	14	analysis	analysis	NOUN
cblr-2984	1161	15	not	not	PART
cblr-2984	1161	16	required	require	VERB
cblr-2984	1161	17	by	by	ADP
cblr-2984	1161	18	current	current	ADJ
cblr-2984	1161	19	law	law	NOUN
cblr-2984	1161	20	in	in	ADP
cblr-2984	1161	21	order	order	NOUN
cblr-2984	1161	22	to	to	PART
cblr-2984	1161	23	determine	determine	VERB
cblr-2984	1161	24	if	if	SCONJ
cblr-2984	1161	25	a	a	DET
cblr-2984	1161	26	merger	merger	NOUN
cblr-2984	1161	27	is	be	AUX
cblr-2984	1161	28	eligible	eligible	ADJ
cblr-2984	1161	29	for	for	ADP
cblr-2984	1161	30	tax	tax	NOUN
cblr-2984	1161	31	-	-	PUNCT
cblr-2984	1161	32	favored	favor	VERB
cblr-2984	1161	33	treatment	treatment	NOUN
cblr-2984	1161	34	.	.	PUNCT
cblr-2984	1162	1	parties	party	NOUN
cblr-2984	1162	2	to	to	ADP
cblr-2984	1162	3	a	a	DET
cblr-2984	1162	4	merger	merger	NOUN
cblr-2984	1162	5	would	would	AUX
cblr-2984	1162	6	likely	likely	ADV
cblr-2984	1162	7	seek	seek	VERB
cblr-2984	1162	8	representations	representation	NOUN
cblr-2984	1162	9	from	from	ADP
cblr-2984	1162	10	an	an	DET
cblr-2984	1162	11	acquiror	acquiror	NOUN
cblr-2984	1162	12	that	that	PRON
cblr-2984	1162	13	would	would	AUX
cblr-2984	1162	14	address	address	VERB
cblr-2984	1162	15	the	the	DET
cblr-2984	1162	16	amount	amount	NOUN
cblr-2984	1162	17	of	of	ADP
cblr-2984	1162	18	time	time	NOUN
cblr-2984	1162	19	,	,	PUNCT
cblr-2984	1162	20	and	and	CCONJ
cblr-2984	1162	21	the	the	DET
cblr-2984	1162	22	manner	manner	NOUN
cblr-2984	1162	23	in	in	ADP
cblr-2984	1162	24	which	which	PRON
cblr-2984	1162	25	,	,	PUNCT
cblr-2984	1162	26	the	the	DET
cblr-2984	1162	27	acquiror	acquiror	NOUN
cblr-2984	1162	28	intends	intend	VERB
cblr-2984	1162	29	to	to	PART
cblr-2984	1162	30	operate	operate	VERB
cblr-2984	1162	31	the	the	DET
cblr-2984	1162	32	target	target	NOUN
cblr-2984	1162	33	's	's	PART
cblr-2984	1162	34	business	business	NOUN
cblr-2984	1162	35	.	.	PUNCT
cblr-2984	1163	1	further	far	ADV
cblr-2984	1163	2	,	,	PUNCT
cblr-2984	1163	3	if	if	SCONJ
cblr-2984	1163	4	the	the	DET
cblr-2984	1163	5	acquiror	acquiror	NOUN
cblr-2984	1163	6	desires	desire	NOUN
cblr-2984	1163	7	to	to	PART
cblr-2984	1163	8	use	use	VERB
cblr-2984	1163	9	the	the	DET
cblr-2984	1163	10	target	target	NOUN
cblr-2984	1163	11	's	's	PART
cblr-2984	1163	12	business	business	NOUN
cblr-2984	1163	13	assets	asset	NOUN
cblr-2984	1163	14	in	in	ADP
cblr-2984	1163	15	its	its	PRON
cblr-2984	1163	16	own	own	ADJ
cblr-2984	1163	17	business	business	NOUN
cblr-2984	1163	18	,	,	PUNCT
cblr-2984	1163	19	the	the	DET
cblr-2984	1163	20	parties	party	NOUN
cblr-2984	1163	21	would	would	AUX
cblr-2984	1163	22	need	need	VERB
cblr-2984	1163	23	to	to	PART
cblr-2984	1163	24	compare	compare	VERB
cblr-2984	1163	25	the	the	DET
cblr-2984	1163	26	business	business	NOUN
cblr-2984	1163	27	of	of	ADP
cblr-2984	1163	28	the	the	DET
cblr-2984	1163	29	target	target	NOUN
cblr-2984	1163	30	with	with	ADP
cblr-2984	1163	31	the	the	DET
cblr-2984	1163	32	business	business	NOUN
cblr-2984	1163	33	of	of	ADP
cblr-2984	1163	34	the	the	DET
cblr-2984	1163	35	acquiror	acquiror	NOUN
cblr-2984	1163	36	and	and	CCONJ
cblr-2984	1163	37	to	to	PART
cblr-2984	1163	38	reach	reach	VERB
cblr-2984	1163	39	a	a	DET
cblr-2984	1163	40	conclusion	conclusion	NOUN
cblr-2984	1163	41	regarding	regard	VERB
cblr-2984	1163	42	their	their	PRON
cblr-2984	1163	43	"	"	PUNCT
cblr-2984	1163	44	like	like	INTJ
cblr-2984	1163	45	kind	kind	NOUN
cblr-2984	1163	46	"	"	PUNCT
cblr-2984	1163	47	nature	nature	NOUN
cblr-2984	1163	48	.	.	PUNCT
cblr-2984	1164	1	target	target	NOUN
cblr-2984	1164	2	shareholders	shareholder	NOUN
cblr-2984	1164	3	would	would	AUX
cblr-2984	1164	4	also	also	ADV
cblr-2984	1164	5	face	face	VERB
cblr-2984	1164	6	increased	increase	VERB
cblr-2984	1164	7	complexity	complexity	NOUN
cblr-2984	1164	8	to	to	ADP
cblr-2984	1164	9	some	some	DET
cblr-2984	1164	10	extent	extent	NOUN
cblr-2984	1164	11	,	,	PUNCT
cblr-2984	1164	12	because	because	SCONJ
cblr-2984	1164	13	they	they	PRON
cblr-2984	1164	14	would	would	AUX
cblr-2984	1164	15	be	be	AUX
cblr-2984	1164	16	required	require	VERB
cblr-2984	1164	17	to	to	PART
cblr-2984	1164	18	calculate	calculate	VERB
cblr-2984	1164	19	whether	whether	SCONJ
cblr-2984	1164	20	downward	downward	ADJ
cblr-2984	1164	21	shifts	shift	NOUN
cblr-2984	1164	22	in	in	ADP
cblr-2984	1164	23	their	their	PRON
cblr-2984	1164	24	percentage	percentage	NOUN
cblr-2984	1164	25	interests	interest	NOUN
cblr-2984	1164	26	were	be	AUX
cblr-2984	1164	27	significant	significant	ADJ
cblr-2984	1164	28	enough	enough	ADV
cblr-2984	1164	29	to	to	PART
cblr-2984	1164	30	trigger	trigger	VERB
cblr-2984	1164	31	gain	gain	NOUN
cblr-2984	1164	32	under	under	ADP
cblr-2984	1164	33	the	the	DET
cblr-2984	1164	34	proposal	proposal	NOUN
cblr-2984	1164	35	.	.	PUNCT
cblr-2984	1165	1	these	these	DET
cblr-2984	1165	2	added	add	VERB
cblr-2984	1165	3	layers	layer	NOUN
cblr-2984	1165	4	of	of	ADP
cblr-2984	1165	5	complexity	complexity	NOUN
cblr-2984	1165	6	may	may	AUX
cblr-2984	1165	7	make	make	VERB
cblr-2984	1165	8	the	the	DET
cblr-2984	1165	9	proposal	proposal	NOUN
cblr-2984	1165	10	less	less	ADV
cblr-2984	1165	11	desirable	desirable	ADJ
cblr-2984	1165	12	than	than	ADP
cblr-2984	1165	13	current	current	ADJ
cblr-2984	1165	14	law	law	NOUN
cblr-2984	1165	15	or	or	CCONJ
cblr-2984	1165	16	the	the	DET
cblr-2984	1165	17	a.l.i	a.l.i	NOUN
cblr-2984	1165	18	.	.	PUNCT
cblr-2984	1166	1	report	report	PROPN
cblr-2984	1166	2	's	's	PART
cblr-2984	1166	3	proposed	propose	VERB
cblr-2984	1166	4	alternative	alternative	NOUN
cblr-2984	1166	5	.	.	PUNCT
cblr-2984	1167	1	it	it	PRON
cblr-2984	1167	2	is	be	AUX
cblr-2984	1167	3	true	true	ADJ
cblr-2984	1167	4	that	that	SCONJ
cblr-2984	1167	5	the	the	DET
cblr-2984	1167	6	proposal	proposal	NOUN
cblr-2984	1167	7	requires	require	VERB
cblr-2984	1167	8	analysis	analysis	NOUN
cblr-2984	1167	9	that	that	SCONJ
cblr-2984	1167	10	current	current	ADJ
cblr-2984	1167	11	law	law	NOUN
cblr-2984	1167	12	and	and	CCONJ
cblr-2984	1167	13	other	other	ADJ
cblr-2984	1167	14	alternatives	alternative	NOUN
cblr-2984	1167	15	do	do	AUX
cblr-2984	1167	16	not	not	PART
cblr-2984	1167	17	.	.	PUNCT
cblr-2984	1168	1	the	the	DET
cblr-2984	1168	2	proposal	proposal	NOUN
cblr-2984	1168	3	is	be	AUX
cblr-2984	1168	4	more	more	ADV
cblr-2984	1168	5	complex	complex	ADJ
cblr-2984	1168	6	than	than	ADP
cblr-2984	1168	7	current	current	ADJ
cblr-2984	1168	8	law	law	NOUN
cblr-2984	1168	9	and	and	CCONJ
cblr-2984	1168	10	other	other	ADJ
cblr-2984	1168	11	proposals	proposal	NOUN
cblr-2984	1168	12	because	because	SCONJ
cblr-2984	1168	13	its	its	PRON
cblr-2984	1168	14	primary	primary	ADJ
cblr-2984	1168	15	function	function	NOUN
cblr-2984	1168	16	is	be	AUX
cblr-2984	1168	17	to	to	PART
cblr-2984	1168	18	identify	identify	VERB
cblr-2984	1168	19	unique	unique	ADJ
cblr-2984	1168	20	characteristics	characteristic	NOUN
cblr-2984	1168	21	of	of	ADP
cblr-2984	1168	22	a	a	DET
cblr-2984	1168	23	22	22	NUM
cblr-2984	1168	24	for	for	ADP
cblr-2984	1168	25	a	a	DET
cblr-2984	1168	26	discussion	discussion	NOUN
cblr-2984	1168	27	of	of	ADP
cblr-2984	1168	28	the	the	DET
cblr-2984	1168	29	many	many	ADJ
cblr-2984	1168	30	ways	way	NOUN
cblr-2984	1168	31	available	available	ADJ
cblr-2984	1168	32	under	under	ADP
cblr-2984	1168	33	current	current	ADJ
cblr-2984	1168	34	law	law	NOUN
cblr-2984	1168	35	to	to	PART
cblr-2984	1168	36	avoid	avoid	VERB
cblr-2984	1168	37	gain	gain	NOUN
cblr-2984	1168	38	recognition	recognition	NOUN
cblr-2984	1168	39	when	when	SCONJ
cblr-2984	1168	40	the	the	DET
cblr-2984	1168	41	continuity	continuity	NOUN
cblr-2984	1168	42	of	of	ADP
cblr-2984	1168	43	interest	interest	NOUN
cblr-2984	1168	44	doctrine	doctrine	NOUN
cblr-2984	1168	45	can	can	AUX
cblr-2984	1168	46	not	not	PART
cblr-2984	1168	47	be	be	AUX
cblr-2984	1168	48	satisfied	satisfied	ADJ
cblr-2984	1168	49	,	,	PUNCT
cblr-2984	1168	50	see	see	VERB
cblr-2984	1168	51	robert	robert	PROPN
cblr-2984	1168	52	willens	willens	PROPN
cblr-2984	1168	53	,	,	PUNCT
cblr-2984	1168	54	techniques	technique	NOUN
cblr-2984	1168	55	abound	abound	VERB
cblr-2984	1168	56	for	for	ADP
cblr-2984	1168	57	avoiding	avoid	VERB
cblr-2984	1168	58	difficult	difficult	ADJ
cblr-2984	1168	59	continuity	continuity	NOUN
cblr-2984	1168	60	of	of	ADP
cblr-2984	1168	61	interest	interest	NOUN
cblr-2984	1168	62	determinations	determination	NOUN
cblr-2984	1168	63	,	,	PUNCT
cblr-2984	1168	64	84	84	NUM
cblr-2984	1168	65	j.	j.	NOUN
cblr-2984	1168	66	tax'n	tax'n	ADP
cblr-2984	1168	67	342	342	NUM
cblr-2984	1168	68	(	(	PUNCT
cblr-2984	1168	69	1996	1996	NUM
cblr-2984	1168	70	)	)	PUNCT
cblr-2984	1168	71	.	.	PUNCT
cblr-2984	1169	1	229	229	NUM
cblr-2984	1170	1	if	if	SCONJ
cblr-2984	1170	2	the	the	DET
cblr-2984	1170	3	proposal	proposal	NOUN
cblr-2984	1170	4	were	be	AUX
cblr-2984	1170	5	enacted	enact	VERB
cblr-2984	1170	6	,	,	PUNCT
cblr-2984	1170	7	parties	party	NOUN
cblr-2984	1170	8	would	would	AUX
cblr-2984	1170	9	likely	likely	ADV
cblr-2984	1170	10	shift	shift	VERB
cblr-2984	1170	11	from	from	ADP
cblr-2984	1170	12	such	such	ADJ
cblr-2984	1170	13	other	other	ADJ
cblr-2984	1170	14	techniques	technique	NOUN
cblr-2984	1170	15	as	as	ADP
cblr-2984	1170	16	the	the	DET
cblr-2984	1170	17	horizontal	horizontal	ADJ
cblr-2984	1170	18	double	double	ADJ
cblr-2984	1170	19	dummy	dummy	ADJ
cblr-2984	1170	20	merger	merger	NOUN
cblr-2984	1170	21	(	(	PUNCT
cblr-2984	1170	22	which	which	PRON
cblr-2984	1170	23	can	can	AUX
cblr-2984	1170	24	pose	pose	VERB
cblr-2984	1170	25	regulatory	regulatory	ADJ
cblr-2984	1170	26	and	and	CCONJ
cblr-2984	1170	27	other	other	ADJ
cblr-2984	1170	28	non	non	ADJ
cblr-2984	1170	29	-	-	ADJ
cblr-2984	1170	30	tax	tax	ADJ
cblr-2984	1170	31	constraints	constraint	NOUN
cblr-2984	1170	32	)	)	PUNCT
cblr-2984	1170	33	to	to	ADP
cblr-2984	1170	34	the	the	DET
cblr-2984	1170	35	qualifying	qualifying	NOUN
cblr-2984	1170	36	merger	merger	NOUN
cblr-2984	1170	37	as	as	ADP
cblr-2984	1170	38	a	a	DET
cblr-2984	1170	39	means	mean	NOUN
cblr-2984	1170	40	for	for	ADP
cblr-2984	1170	41	combining	combine	VERB
cblr-2984	1170	42	businesses	business	NOUN
cblr-2984	1170	43	in	in	ADP
cblr-2984	1170	44	a	a	DET
cblr-2984	1170	45	tax	tax	NOUN
cblr-2984	1170	46	-	-	PUNCT
cblr-2984	1170	47	efficient	efficient	ADJ
cblr-2984	1170	48	manner	manner	NOUN
cblr-2984	1170	49	.	.	PUNCT
cblr-2984	1171	1	col	col	PROPN
cblr-2984	1171	2	umia	umia	PROPN
cblr-2984	1171	3	b	b	PROPN
cblr-2984	1171	4	usiness	usiness	PROPN
cblr-2984	1171	5	la	la	PROPN
cblr-2984	1171	6	w	w	PROPN
cblr-2984	1171	7	re	re	PROPN
cblr-2984	1171	8	vie	vie	PROPN
cblr-2984	1171	9	w	w	PROPN
cblr-2984	1172	1	[	[	X
cblr-2984	1172	2	vol	vol	NOUN
cblr-2984	1172	3	.	.	PUNCT
cblr-2984	1172	4	2006	2006	NUM
cblr-2984	1172	5	merger	merger	NOUN
cblr-2984	1172	6	that	that	PRON
cblr-2984	1172	7	is	be	AUX
cblr-2984	1172	8	a	a	DET
cblr-2984	1172	9	mere	mere	ADJ
cblr-2984	1172	10	change	change	NOUN
cblr-2984	1172	11	in	in	ADP
cblr-2984	1172	12	form	form	NOUN
cblr-2984	1172	13	or	or	CCONJ
cblr-2984	1172	14	a	a	DET
cblr-2984	1172	15	purely	purely	ADV
cblr-2984	1172	16	paper	paper	NOUN
cblr-2984	1172	17	transaction.3	transaction.3	PROPN
cblr-2984	1172	18	°	°	ADP
cblr-2984	1172	19	a	a	DET
cblr-2984	1172	20	new	new	ADJ
cblr-2984	1172	21	set	set	NOUN
cblr-2984	1172	22	of	of	ADP
cblr-2984	1172	23	rules	rule	NOUN
cblr-2984	1172	24	and	and	CCONJ
cblr-2984	1172	25	factors	factor	NOUN
cblr-2984	1172	26	is	be	AUX
cblr-2984	1172	27	needed	need	VERB
cblr-2984	1172	28	in	in	ADP
cblr-2984	1172	29	order	order	NOUN
cblr-2984	1172	30	to	to	PART
cblr-2984	1172	31	serve	serve	VERB
cblr-2984	1172	32	this	this	DET
cblr-2984	1172	33	purpose	purpose	NOUN
cblr-2984	1172	34	.	.	PUNCT
cblr-2984	1173	1	by	by	ADP
cblr-2984	1173	2	comparison	comparison	NOUN
cblr-2984	1173	3	,	,	PUNCT
cblr-2984	1173	4	the	the	DET
cblr-2984	1173	5	proposal	proposal	NOUN
cblr-2984	1173	6	offered	offer	VERB
cblr-2984	1173	7	by	by	ADP
cblr-2984	1173	8	the	the	DET
cblr-2984	1173	9	a.l.i	a.l.i	PROPN
cblr-2984	1173	10	.	.	PUNCT
cblr-2984	1174	1	report	report	NOUN
cblr-2984	1174	2	,	,	PUNCT
cblr-2984	1174	3	with	with	ADP
cblr-2984	1174	4	its	its	PRON
cblr-2984	1174	5	corporate	corporate	ADJ
cblr-2984	1174	6	election	election	NOUN
cblr-2984	1174	7	mechanism	mechanism	NOUN
cblr-2984	1174	8	and	and	CCONJ
cblr-2984	1174	9	default	default	NOUN
cblr-2984	1174	10	shareholder	shareholder	NOUN
cblr-2984	1174	11	non	non	ADJ
cblr-2984	1174	12	-	-	ADJ
cblr-2984	1174	13	recognition	recognition	ADJ
cblr-2984	1174	14	rule	rule	NOUN
cblr-2984	1174	15	,	,	PUNCT
cblr-2984	1174	16	takes	take	VERB
cblr-2984	1174	17	a	a	DET
cblr-2984	1174	18	relatively	relatively	ADV
cblr-2984	1174	19	simple	simple	ADJ
cblr-2984	1174	20	approach.2	approach.2	ADP
cblr-2984	1174	21	although	although	SCONJ
cblr-2984	1174	22	the	the	DET
cblr-2984	1174	23	proposal	proposal	NOUN
cblr-2984	1174	24	creates	create	VERB
cblr-2984	1174	25	detailed	detailed	ADJ
cblr-2984	1174	26	new	new	ADJ
cblr-2984	1174	27	requirements	requirement	NOUN
cblr-2984	1174	28	,	,	PUNCT
cblr-2984	1174	29	the	the	DET
cblr-2984	1174	30	transition	transition	NOUN
cblr-2984	1174	31	to	to	ADP
cblr-2984	1174	32	its	its	PRON
cblr-2984	1174	33	set	set	NOUN
cblr-2984	1174	34	of	of	ADP
cblr-2984	1174	35	rules	rule	NOUN
cblr-2984	1174	36	should	should	AUX
cblr-2984	1174	37	not	not	PART
cblr-2984	1174	38	be	be	AUX
cblr-2984	1174	39	overly	overly	ADV
cblr-2984	1174	40	cumbersome	cumbersome	ADJ
cblr-2984	1174	41	.	.	PUNCT
cblr-2984	1175	1	first	first	ADV
cblr-2984	1175	2	,	,	PUNCT
cblr-2984	1175	3	the	the	DET
cblr-2984	1175	4	proposal	proposal	NOUN
cblr-2984	1175	5	would	would	AUX
cblr-2984	1175	6	only	only	ADV
cblr-2984	1175	7	replace	replace	VERB
cblr-2984	1175	8	the	the	DET
cblr-2984	1175	9	tax	tax	NOUN
cblr-2984	1175	10	provisions	provision	NOUN
cblr-2984	1175	11	governing	govern	VERB
cblr-2984	1175	12	statutory	statutory	ADJ
cblr-2984	1175	13	mergers	merger	NOUN
cblr-2984	1175	14	of	of	ADP
cblr-2984	1175	15	a	a	DET
cblr-2984	1175	16	target	target	NOUN
cblr-2984	1175	17	into	into	ADP
cblr-2984	1175	18	an	an	DET
cblr-2984	1175	19	acquiror	acquiror	NOUN
cblr-2984	1175	20	or	or	CCONJ
cblr-2984	1175	21	its	its	PRON
cblr-2984	1175	22	subsidiary	subsidiary	NOUN
cblr-2984	1175	23	.	.	PUNCT
cblr-2984	1176	1	effectively	effectively	ADV
cblr-2984	1176	2	,	,	PUNCT
cblr-2984	1176	3	these	these	PRON
cblr-2984	1176	4	are	be	AUX
cblr-2984	1176	5	the	the	DET
cblr-2984	1176	6	only	only	ADJ
cblr-2984	1176	7	transactions	transaction	NOUN
cblr-2984	1176	8	that	that	PRON
cblr-2984	1176	9	are	be	AUX
cblr-2984	1176	10	subject	subject	ADJ
cblr-2984	1176	11	to	to	ADP
cblr-2984	1176	12	the	the	DET
cblr-2984	1176	13	judicial	judicial	ADJ
cblr-2984	1176	14	continuity	continuity	NOUN
cblr-2984	1176	15	of	of	ADP
cblr-2984	1176	16	interest	interest	NOUN
cblr-2984	1176	17	doctrine	doctrine	NOUN
cblr-2984	1176	18	under	under	ADP
cblr-2984	1176	19	current	current	ADJ
cblr-2984	1176	20	law	law	NOUN
cblr-2984	1176	21	.	.	PUNCT
cblr-2984	1177	1	232	232	NUM
cblr-2984	1178	1	the	the	DET
cblr-2984	1178	2	proposal	proposal	NOUN
cblr-2984	1178	3	is	be	AUX
cblr-2984	1178	4	not	not	PART
cblr-2984	1178	5	intended	intend	VERB
cblr-2984	1178	6	to	to	PART
cblr-2984	1178	7	replace	replace	VERB
cblr-2984	1178	8	all	all	DET
cblr-2984	1178	9	provisions	provision	NOUN
cblr-2984	1178	10	of	of	ADP
cblr-2984	1178	11	the	the	DET
cblr-2984	1178	12	code	code	NOUN
cblr-2984	1178	13	governing	govern	VERB
cblr-2984	1178	14	the	the	DET
cblr-2984	1178	15	tax	tax	NOUN
cblr-2984	1178	16	treatment	treatment	NOUN
cblr-2984	1178	17	of	of	ADP
cblr-2984	1178	18	stock	stock	NOUN
cblr-2984	1178	19	acquisitions	acquisition	NOUN
cblr-2984	1178	20	,	,	PUNCT
cblr-2984	1178	21	asset	asset	NOUN
cblr-2984	1178	22	transfers	transfer	NOUN
cblr-2984	1178	23	or	or	CCONJ
cblr-2984	1178	24	other	other	ADJ
cblr-2984	1178	25	combinations	combination	NOUN
cblr-2984	1178	26	.	.	PUNCT
cblr-2984	1179	1	implementing	implement	VERB
cblr-2984	1179	2	the	the	DET
cblr-2984	1179	3	proposal	proposal	NOUN
cblr-2984	1179	4	by	by	ADP
cblr-2984	1179	5	statute	statute	PROPN
cblr-2984	1179	6	,	,	PUNCT
cblr-2984	1179	7	therefore	therefore	ADV
cblr-2984	1179	8	,	,	PUNCT
cblr-2984	1179	9	would	would	AUX
cblr-2984	1179	10	not	not	PART
cblr-2984	1179	11	be	be	AUX
cblr-2984	1179	12	as	as	ADV
cblr-2984	1179	13	burdensome	burdensome	ADJ
cblr-2984	1179	14	as	as	ADP
cblr-2984	1179	15	other	other	ADJ
cblr-2984	1179	16	alternatives	alternative	NOUN
cblr-2984	1179	17	,	,	PUNCT
cblr-2984	1179	18	such	such	ADJ
cblr-2984	1179	19	as	as	ADP
cblr-2984	1179	20	the	the	DET
cblr-2984	1179	21	a.l.i	a.l.i	NOUN
cblr-2984	1179	22	.	.	PUNCT
cblr-2984	1180	1	report	report	PROPN
cblr-2984	1180	2	's	's	PART
cblr-2984	1180	3	proposal	proposal	NOUN
cblr-2984	1180	4	.	.	PUNCT
cblr-2984	1181	1	3	3	NUM
cblr-2984	1181	2	second	second	ADJ
cblr-2984	1181	3	,	,	PUNCT
cblr-2984	1181	4	the	the	DET
cblr-2984	1181	5	complexity	complexity	NOUN
cblr-2984	1181	6	argument	argument	NOUN
cblr-2984	1181	7	is	be	AUX
cblr-2984	1181	8	undercut	undercut	VERB
cblr-2984	1181	9	by	by	ADP
cblr-2984	1181	10	the	the	DET
cblr-2984	1181	11	proposal	proposal	NOUN
cblr-2984	1181	12	's	's	PART
cblr-2984	1181	13	use	use	NOUN
cblr-2984	1181	14	of	of	ADP
cblr-2984	1181	15	concepts	concept	NOUN
cblr-2984	1181	16	-	-	PUNCT
cblr-2984	1181	17	such	such	ADJ
cblr-2984	1181	18	as	as	ADP
cblr-2984	1181	19	"	"	PUNCT
cblr-2984	1181	20	like	like	ADP
cblr-2984	1181	21	kind	kind	NOUN
cblr-2984	1181	22	"	"	PUNCT
cblr-2984	1181	23	nature	nature	NOUN
cblr-2984	1181	24	and	and	CCONJ
cblr-2984	1181	25	disproportionate	disproportionate	ADJ
cblr-2984	1181	26	ownership	ownership	NOUN
cblr-2984	1181	27	reductions	reduction	NOUN
cblr-2984	1181	28	-	-	PUNCT
cblr-2984	1181	29	that	that	PRON
cblr-2984	1181	30	already	already	ADV
cblr-2984	1181	31	exist	exist	VERB
cblr-2984	1181	32	elsewhere	elsewhere	ADV
cblr-2984	1181	33	in	in	ADP
cblr-2984	1181	34	the	the	DET
cblr-2984	1181	35	code	code	NOUN
cblr-2984	1181	36	.	.	PUNCT
cblr-2984	1182	1	234	234	NUM
cblr-2984	1182	2	the	the	DET
cblr-2984	1182	3	government	government	NOUN
cblr-2984	1182	4	and	and	CCONJ
cblr-2984	1182	5	taxpayers	taxpayer	NOUN
cblr-2984	1182	6	,	,	PUNCT
cblr-2984	1182	7	therefore	therefore	ADV
cblr-2984	1182	8	,	,	PUNCT
cblr-2984	1182	9	would	would	AUX
cblr-2984	1182	10	at	at	ADV
cblr-2984	1182	11	least	least	ADJ
cblr-2984	1182	12	have	have	VERB
cblr-2984	1182	13	familiarity	familiarity	NOUN
cblr-2984	1182	14	with	with	ADP
cblr-2984	1182	15	these	these	DET
cblr-2984	1182	16	concepts	concept	NOUN
cblr-2984	1182	17	230	230	NUM
cblr-2984	1182	18	for	for	ADP
cblr-2984	1182	19	the	the	DET
cblr-2984	1182	20	many	many	ADJ
cblr-2984	1182	21	reasons	reason	NOUN
cblr-2984	1182	22	discussed	discuss	VERB
cblr-2984	1182	23	herein	herein	NOUN
cblr-2984	1182	24	,	,	PUNCT
cblr-2984	1182	25	the	the	DET
cblr-2984	1182	26	continuity	continuity	NOUN
cblr-2984	1182	27	of	of	ADP
cblr-2984	1182	28	interest	interest	NOUN
cblr-2984	1182	29	doctrine	doctrine	NOUN
cblr-2984	1182	30	does	do	AUX
cblr-2984	1182	31	not	not	PART
cblr-2984	1182	32	serve	serve	VERB
cblr-2984	1182	33	such	such	DET
cblr-2984	1182	34	an	an	DET
cblr-2984	1182	35	objective	objective	NOUN
cblr-2984	1182	36	successfully	successfully	ADV
cblr-2984	1182	37	.	.	PUNCT
cblr-2984	1183	1	"	"	PUNCT
cblr-2984	1183	2	'	'	PUNCT
cblr-2984	1183	3	indeed	indeed	ADV
cblr-2984	1183	4	,	,	PUNCT
cblr-2984	1183	5	the	the	DET
cblr-2984	1183	6	a.l.i	a.l.i	NOUN
cblr-2984	1183	7	.	.	PUNCT
cblr-2984	1184	1	report	report	NOUN
cblr-2984	1184	2	comments	comment	NOUN
cblr-2984	1184	3	that	that	SCONJ
cblr-2984	1184	4	its	its	PRON
cblr-2984	1184	5	proposal	proposal	NOUN
cblr-2984	1184	6	creates	create	VERB
cblr-2984	1184	7	"	"	PUNCT
cblr-2984	1184	8	a	a	DET
cblr-2984	1184	9	radical	radical	ADJ
cblr-2984	1184	10	simplification	simplification	NOUN
cblr-2984	1184	11	both	both	CCONJ
cblr-2984	1184	12	in	in	ADP
cblr-2984	1184	13	practice	practice	NOUN
cblr-2984	1184	14	and	and	CCONJ
cblr-2984	1184	15	in	in	ADP
cblr-2984	1184	16	the	the	DET
cblr-2984	1184	17	definition	definition	NOUN
cblr-2984	1184	18	and	and	CCONJ
cblr-2984	1184	19	conception	conception	NOUN
cblr-2984	1184	20	of	of	ADP
cblr-2984	1184	21	more	more	ADV
cblr-2984	1184	22	particular	particular	ADJ
cblr-2984	1184	23	issues	issue	NOUN
cblr-2984	1184	24	to	to	PART
cblr-2984	1184	25	be	be	AUX
cblr-2984	1184	26	dealt	deal	VERB
cblr-2984	1184	27	with	with	ADP
cblr-2984	1184	28	.	.	PUNCT
cblr-2984	1184	29	"	"	PUNCT
cblr-2984	1185	1	a.l.i	a.l.i	PROPN
cblr-2984	1185	2	.	.	PROPN
cblr-2984	1185	3	,	,	PUNCT
cblr-2984	1185	4	supra	supra	PROPN
cblr-2984	1185	5	note	note	PROPN
cblr-2984	1185	6	20	20	NUM
cblr-2984	1185	7	,	,	PUNCT
cblr-2984	1185	8	at	at	ADP
cblr-2984	1185	9	7	7	NUM
cblr-2984	1185	10	.	.	PUNCT
cblr-2984	1185	11	"	"	PUNCT
cblr-2984	1186	1	the	the	DET
cblr-2984	1186	2	judicially	judicially	ADV
cblr-2984	1186	3	created	create	VERB
cblr-2984	1186	4	continuity	continuity	NOUN
cblr-2984	1186	5	of	of	ADP
cblr-2984	1186	6	interest	interest	NOUN
cblr-2984	1186	7	requirement	requirement	NOUN
cblr-2984	1186	8	is	be	AUX
cblr-2984	1186	9	only	only	ADV
cblr-2984	1186	10	applicable	applicable	ADJ
cblr-2984	1186	11	to	to	ADP
cblr-2984	1186	12	transactions	transaction	NOUN
cblr-2984	1186	13	governed	govern	VERB
cblr-2984	1186	14	by	by	ADP
cblr-2984	1186	15	i.r.c	i.r.c	NOUN
cblr-2984	1186	16	.	.	PUNCT
cblr-2984	1187	1	§	§	PROPN
cblr-2984	1187	2	§	§	PROPN
cblr-2984	1187	3	368(a)(1)(a	368(a)(1)(a	NUM
cblr-2984	1187	4	)	)	PUNCT
cblr-2984	1187	5	(	(	PUNCT
cblr-2984	1187	6	2005	2005	NUM
cblr-2984	1187	7	)	)	PUNCT
cblr-2984	1187	8	(	(	PUNCT
cblr-2984	1187	9	statutory	statutory	ADJ
cblr-2984	1187	10	mergers	merger	NOUN
cblr-2984	1187	11	of	of	ADP
cblr-2984	1187	12	target	target	NOUN
cblr-2984	1187	13	into	into	ADP
cblr-2984	1187	14	acquiror	acquiror	NOUN
cblr-2984	1187	15	)	)	PUNCT
cblr-2984	1187	16	and	and	CCONJ
cblr-2984	1187	17	368(a)(2)(d	368(a)(2)(d	NUM
cblr-2984	1187	18	)	)	PUNCT
cblr-2984	1187	19	(	(	PUNCT
cblr-2984	1187	20	statutory	statutory	ADJ
cblr-2984	1187	21	mergers	merger	NOUN
cblr-2984	1187	22	of	of	ADP
cblr-2984	1187	23	target	target	NOUN
cblr-2984	1187	24	into	into	ADP
cblr-2984	1187	25	acquiror	acquiror	NOUN
cblr-2984	1187	26	's	's	PART
cblr-2984	1187	27	subsidiary	subsidiary	NOUN
cblr-2984	1187	28	)	)	PUNCT
cblr-2984	1187	29	.	.	PUNCT
cblr-2984	1188	1	repeal	repeal	NOUN
cblr-2984	1188	2	or	or	CCONJ
cblr-2984	1188	3	fundamental	fundamental	ADJ
cblr-2984	1188	4	modification	modification	NOUN
cblr-2984	1188	5	of	of	ADP
cblr-2984	1188	6	the	the	DET
cblr-2984	1188	7	continuity	continuity	NOUN
cblr-2984	1188	8	of	of	ADP
cblr-2984	1188	9	interest	interest	NOUN
cblr-2984	1188	10	doctrine	doctrine	NOUN
cblr-2984	1188	11	should	should	AUX
cblr-2984	1188	12	occur	occur	VERB
cblr-2984	1188	13	by	by	ADP
cblr-2984	1188	14	statute	statute	NOUN
cblr-2984	1188	15	rather	rather	ADV
cblr-2984	1188	16	than	than	ADP
cblr-2984	1188	17	by	by	ADP
cblr-2984	1188	18	administrative	administrative	ADJ
cblr-2984	1188	19	regulation	regulation	NOUN
cblr-2984	1188	20	.	.	PUNCT
cblr-2984	1189	1	if	if	SCONJ
cblr-2984	1189	2	the	the	DET
cblr-2984	1189	3	treasury	treasury	NOUN
cblr-2984	1189	4	attempts	attempt	VERB
cblr-2984	1189	5	to	to	PART
cblr-2984	1189	6	make	make	VERB
cblr-2984	1189	7	such	such	ADJ
cblr-2984	1189	8	significant	significant	ADJ
cblr-2984	1189	9	changes	change	NOUN
cblr-2984	1189	10	to	to	ADP
cblr-2984	1189	11	the	the	DET
cblr-2984	1189	12	tax	tax	NOUN
cblr-2984	1189	13	treatment	treatment	NOUN
cblr-2984	1189	14	of	of	ADP
cblr-2984	1189	15	corporate	corporate	ADJ
cblr-2984	1189	16	reorganizations	reorganization	NOUN
cblr-2984	1189	17	,	,	PUNCT
cblr-2984	1189	18	it	it	PRON
cblr-2984	1189	19	is	be	AUX
cblr-2984	1189	20	possible	possible	ADJ
cblr-2984	1189	21	that	that	SCONJ
cblr-2984	1189	22	a	a	DET
cblr-2984	1189	23	court	court	NOUN
cblr-2984	1189	24	or	or	CCONJ
cblr-2984	1189	25	taxpayers	taxpayer	NOUN
cblr-2984	1189	26	could	could	AUX
cblr-2984	1189	27	question	question	VERB
cblr-2984	1189	28	whether	whether	SCONJ
cblr-2984	1189	29	it	it	PRON
cblr-2984	1189	30	has	have	VERB
cblr-2984	1189	31	the	the	DET
cblr-2984	1189	32	authority	authority	NOUN
cblr-2984	1189	33	to	to	PART
cblr-2984	1189	34	do	do	AUX
cblr-2984	1189	35	so	so	ADV
cblr-2984	1189	36	.	.	PUNCT
cblr-2984	1190	1	23	23	NUM
cblr-2984	1190	2	see	see	VERB
cblr-2984	1190	3	i.r.c	i.r.c	NOUN
cblr-2984	1190	4	.	.	PUNCT
cblr-2984	1191	1	§	§	PROPN
cblr-2984	1191	2	§	§	PROPN
cblr-2984	1191	3	1031	1031	NUM
cblr-2984	1191	4	(	(	PUNCT
cblr-2984	1191	5	like	like	INTJ
cblr-2984	1191	6	kind	kind	ADJ
cblr-2984	1191	7	exchange	exchange	NOUN
cblr-2984	1191	8	)	)	PUNCT
cblr-2984	1191	9	,	,	PUNCT
cblr-2984	1191	10	302(b)(2	302(b)(2	NUM
cblr-2984	1191	11	)	)	PUNCT
cblr-2984	1191	12	(	(	PUNCT
cblr-2984	1191	13	2005	2005	NUM
cblr-2984	1191	14	)	)	PUNCT
cblr-2984	1191	15	(	(	PUNCT
cblr-2984	1191	16	substantially	substantially	ADV
cblr-2984	1191	17	disproportionate	disproportionate	ADJ
cblr-2984	1191	18	redemption	redemption	NOUN
cblr-2984	1191	19	of	of	ADP
cblr-2984	1191	20	stock	stock	NOUN
cblr-2984	1191	21	)	)	PUNCT
cblr-2984	1191	22	.	.	PUNCT
cblr-2984	1192	1	no	no	INTJ
cblr-2984	1192	2	.	.	NOUN
cblr-2984	1193	1	1:1	1:1	NUM
cblr-2984	1193	2	]	]	X
cblr-2984	1193	3	confronting	confront	VERB
cblr-2984	1193	4	continuity	continuity	NOUN
cblr-2984	1193	5	columbia	columbia	PROPN
cblr-2984	1193	6	business	business	NOUN
cblr-2984	1193	7	law	law	PROPN
cblr-2984	1193	8	review	review	NOUN
cblr-2984	1193	9	as	as	SCONJ
cblr-2984	1193	10	utilized	utilize	VERB
cblr-2984	1193	11	in	in	ADP
cblr-2984	1193	12	the	the	DET
cblr-2984	1193	13	proposal	proposal	NOUN
cblr-2984	1193	14	and	and	CCONJ
cblr-2984	1193	15	would	would	AUX
cblr-2984	1193	16	be	be	AUX
cblr-2984	1193	17	able	able	ADJ
cblr-2984	1193	18	to	to	PART
cblr-2984	1193	19	employ	employ	VERB
cblr-2984	1193	20	this	this	DET
cblr-2984	1193	21	knowledge	knowledge	NOUN
cblr-2984	1193	22	in	in	ADP
cblr-2984	1193	23	answering	answer	VERB
cblr-2984	1193	24	questions	question	NOUN
cblr-2984	1193	25	that	that	PRON
cblr-2984	1193	26	might	might	AUX
cblr-2984	1193	27	arise	arise	VERB
cblr-2984	1193	28	.	.	PUNCT
cblr-2984	1194	1	last	last	ADJ
cblr-2984	1194	2	,	,	PUNCT
cblr-2984	1194	3	an	an	DET
cblr-2984	1194	4	acquiror	acquiror	NOUN
cblr-2984	1194	5	could	could	AUX
cblr-2984	1194	6	be	be	AUX
cblr-2984	1194	7	required	require	VERB
cblr-2984	1194	8	to	to	PART
cblr-2984	1194	9	deliver	deliver	VERB
cblr-2984	1194	10	sufficient	sufficient	ADJ
cblr-2984	1194	11	information	information	NOUN
cblr-2984	1194	12	to	to	PART
cblr-2984	1194	13	target	target	VERB
cblr-2984	1194	14	shareholders	shareholder	NOUN
cblr-2984	1194	15	regarding	regard	VERB
cblr-2984	1194	16	their	their	PRON
cblr-2984	1194	17	ownership	ownership	NOUN
cblr-2984	1194	18	interests	interest	NOUN
cblr-2984	1194	19	in	in	ADP
cblr-2984	1194	20	order	order	NOUN
cblr-2984	1194	21	to	to	PART
cblr-2984	1194	22	enable	enable	VERB
cblr-2984	1194	23	them	they	PRON
cblr-2984	1194	24	to	to	PART
cblr-2984	1194	25	determine	determine	VERB
cblr-2984	1194	26	whether	whether	SCONJ
cblr-2984	1194	27	their	their	PRON
cblr-2984	1194	28	stock	stock	NOUN
cblr-2984	1194	29	-	-	PUNCT
cblr-2984	1194	30	for	for	ADP
cblr-2984	1194	31	-	-	PUNCT
cblr-2984	1194	32	stock	stock	NOUN
cblr-2984	1194	33	exchanges	exchange	NOUN
cblr-2984	1194	34	would	would	AUX
cblr-2984	1194	35	result	result	VERB
cblr-2984	1194	36	in	in	ADP
cblr-2984	1194	37	taxable	taxable	ADJ
cblr-2984	1194	38	disproportionate	disproportionate	ADJ
cblr-2984	1194	39	reductions	reduction	NOUN
cblr-2984	1194	40	in	in	ADP
cblr-2984	1194	41	percentage	percentage	NOUN
cblr-2984	1194	42	interest	interest	NOUN
cblr-2984	1194	43	.	.	PUNCT
cblr-2984	1195	1	23	23	NUM
cblr-2984	1195	2	3	3	NUM
cblr-2984	1195	3	.	.	X
cblr-2984	1195	4	interference	interference	NOUN
cblr-2984	1195	5	with	with	ADP
cblr-2984	1195	6	business	business	NOUN
cblr-2984	1195	7	deals	deal	NOUN
cblr-2984	1195	8	critics	critic	NOUN
cblr-2984	1195	9	may	may	AUX
cblr-2984	1195	10	charge	charge	VERB
cblr-2984	1195	11	that	that	SCONJ
cblr-2984	1195	12	the	the	DET
cblr-2984	1195	13	proposal	proposal	NOUN
cblr-2984	1195	14	is	be	AUX
cblr-2984	1195	15	undesirable	undesirable	ADJ
cblr-2984	1195	16	because	because	SCONJ
cblr-2984	1195	17	uncertainty	uncertainty	NOUN
cblr-2984	1195	18	associated	associate	VERB
cblr-2984	1195	19	with	with	ADP
cblr-2984	1195	20	it	it	PRON
cblr-2984	1195	21	may	may	AUX
cblr-2984	1195	22	chill	chill	VERB
cblr-2984	1195	23	taxpayers	taxpayer	NOUN
cblr-2984	1195	24	from	from	ADP
cblr-2984	1195	25	entering	enter	VERB
cblr-2984	1195	26	into	into	ADP
cblr-2984	1195	27	business	business	NOUN
cblr-2984	1195	28	combinations	combination	NOUN
cblr-2984	1195	29	.	.	PUNCT
cblr-2984	1196	1	if	if	SCONJ
cblr-2984	1196	2	a	a	DET
cblr-2984	1196	3	target	target	NOUN
cblr-2984	1196	4	's	's	PART
cblr-2984	1196	5	shareholders	shareholder	NOUN
cblr-2984	1196	6	desire	desire	NOUN
cblr-2984	1196	7	to	to	PART
cblr-2984	1196	8	merge	merge	VERB
cblr-2984	1196	9	their	their	PRON
cblr-2984	1196	10	target	target	NOUN
cblr-2984	1196	11	with	with	ADP
cblr-2984	1196	12	the	the	DET
cblr-2984	1196	13	acquiror	acquiror	NOUN
cblr-2984	1196	14	in	in	ADP
cblr-2984	1196	15	a	a	DET
cblr-2984	1196	16	tax	tax	NOUN
cblr-2984	1196	17	-	-	PUNCT
cblr-2984	1196	18	deferred	defer	VERB
cblr-2984	1196	19	manner	manner	NOUN
cblr-2984	1196	20	,	,	PUNCT
cblr-2984	1196	21	they	they	PRON
cblr-2984	1196	22	may	may	AUX
cblr-2984	1196	23	be	be	AUX
cblr-2984	1196	24	wary	wary	ADJ
cblr-2984	1196	25	that	that	SCONJ
cblr-2984	1196	26	the	the	DET
cblr-2984	1196	27	acquiror	acquiror	NOUN
cblr-2984	1196	28	could	could	AUX
cblr-2984	1196	29	fail	fail	VERB
cblr-2984	1196	30	the	the	DET
cblr-2984	1196	31	two	two	NUM
cblr-2984	1196	32	-	-	PUNCT
cblr-2984	1196	33	year	year	NOUN
cblr-2984	1196	34	historic	historic	ADJ
cblr-2984	1196	35	business	business	NOUN
cblr-2984	1196	36	requirement	requirement	NOUN
cblr-2984	1196	37	(	(	PUNCT
cblr-2984	1196	38	contrary	contrary	ADJ
cblr-2984	1196	39	to	to	ADP
cblr-2984	1196	40	the	the	DET
cblr-2984	1196	41	acquiror	acquiror	NOUN
cblr-2984	1196	42	's	's	PART
cblr-2984	1196	43	representations	representation	NOUN
cblr-2984	1196	44	at	at	ADP
cblr-2984	1196	45	the	the	DET
cblr-2984	1196	46	time	time	NOUN
cblr-2984	1196	47	of	of	ADP
cblr-2984	1196	48	the	the	DET
cblr-2984	1196	49	merger	merger	NOUN
cblr-2984	1196	50	)	)	PUNCT
cblr-2984	1196	51	.	.	PUNCT
cblr-2984	1197	1	due	due	ADP
cblr-2984	1197	2	to	to	ADP
cblr-2984	1197	3	the	the	DET
cblr-2984	1197	4	uncertain	uncertain	ADJ
cblr-2984	1197	5	tax	tax	NOUN
cblr-2984	1197	6	outcomes	outcome	NOUN
cblr-2984	1197	7	that	that	SCONJ
cblr-2984	1197	8	the	the	DET
cblr-2984	1197	9	proposal	proposal	NOUN
cblr-2984	1197	10	effects	effect	NOUN
cblr-2984	1197	11	,	,	PUNCT
cblr-2984	1197	12	critics	critic	NOUN
cblr-2984	1197	13	may	may	AUX
cblr-2984	1197	14	contend	contend	VERB
cblr-2984	1197	15	that	that	SCONJ
cblr-2984	1197	16	the	the	DET
cblr-2984	1197	17	proposal	proposal	NOUN
cblr-2984	1197	18	would	would	AUX
cblr-2984	1197	19	inhibit	inhibit	VERB
cblr-2984	1197	20	parties	party	NOUN
cblr-2984	1197	21	from	from	ADP
cblr-2984	1197	22	entering	enter	VERB
cblr-2984	1197	23	into	into	ADP
cblr-2984	1197	24	mergers	merger	NOUN
cblr-2984	1197	25	where	where	SCONJ
cblr-2984	1197	26	certain	certain	ADJ
cblr-2984	1197	27	tax	tax	NOUN
cblr-2984	1197	28	consequences	consequence	NOUN
cblr-2984	1197	29	are	be	AUX
cblr-2984	1197	30	desired	desire	VERB
cblr-2984	1197	31	or	or	CCONJ
cblr-2984	1197	32	may	may	AUX
cblr-2984	1197	33	interfere	interfere	VERB
cblr-2984	1197	34	with	with	ADP
cblr-2984	1197	35	the	the	DET
cblr-2984	1197	36	parties	party	NOUN
cblr-2984	1197	37	'	'	PART
cblr-2984	1197	38	business	business	NOUN
cblr-2984	1197	39	negotiations	negotiation	NOUN
cblr-2984	1197	40	.	.	PUNCT
cblr-2984	1198	1	6	6	NUM
cblr-2984	1198	2	this	this	DET
cblr-2984	1198	3	criticism	criticism	NOUN
cblr-2984	1198	4	is	be	AUX
cblr-2984	1198	5	best	well	ADV
cblr-2984	1198	6	addressed	address	VERB
cblr-2984	1198	7	by	by	ADP
cblr-2984	1198	8	an	an	DET
cblr-2984	1198	9	explicit	explicit	ADJ
cblr-2984	1198	10	acknowledgement	acknowledgement	NOUN
cblr-2984	1198	11	that	that	SCONJ
cblr-2984	1198	12	the	the	DET
cblr-2984	1198	13	proposal	proposal	NOUN
cblr-2984	1198	14	does	do	AUX
cblr-2984	1198	15	create	create	VERB
cblr-2984	1198	16	a	a	DET
cblr-2984	1198	17	degree	degree	NOUN
cblr-2984	1198	18	of	of	ADP
cblr-2984	1198	19	uncertainty	uncertainty	NOUN
cblr-2984	1198	20	.	.	PUNCT
cblr-2984	1199	1	this	this	DET
cblr-2984	1199	2	uncertainty	uncertainty	NOUN
cblr-2984	1199	3	,	,	PUNCT
cblr-2984	1199	4	however	however	ADV
cblr-2984	1199	5	,	,	PUNCT
cblr-2984	1199	6	is	be	AUX
cblr-2984	1199	7	not	not	PART
cblr-2984	1199	8	entirely	entirely	ADV
cblr-2984	1199	9	detrimental	detrimental	ADJ
cblr-2984	1199	10	.	.	PUNCT
cblr-2984	1200	1	the	the	DET
cblr-2984	1200	2	requirements	requirement	NOUN
cblr-2984	1200	3	of	of	ADP
cblr-2984	1200	4	the	the	DET
cblr-2984	1200	5	proposal	proposal	NOUN
cblr-2984	1200	6	are	be	AUX
cblr-2984	1200	7	designed	design	VERB
cblr-2984	1200	8	to	to	PART
cblr-2984	1200	9	enable	enable	VERB
cblr-2984	1200	10	tax	tax	NOUN
cblr-2984	1200	11	-	-	PUNCT
cblr-2984	1200	12	favored	favor	VERB
cblr-2984	1200	13	treatment	treatment	NOUN
cblr-2984	1200	14	to	to	PART
cblr-2984	1200	15	be	be	AUX
cblr-2984	1200	16	enjoyed	enjoy	VERB
cblr-2984	1200	17	only	only	ADV
cblr-2984	1200	18	in	in	ADP
cblr-2984	1200	19	transactions	transaction	NOUN
cblr-2984	1200	20	where	where	SCONJ
cblr-2984	1200	21	a	a	DET
cblr-2984	1200	22	mere	mere	ADJ
cblr-2984	1200	23	change	change	NOUN
cblr-2984	1200	24	in	in	ADP
cblr-2984	1200	25	corporate	corporate	ADJ
cblr-2984	1200	26	form	form	NOUN
cblr-2984	1200	27	occurs	occur	VERB
cblr-2984	1200	28	.	.	PUNCT
cblr-2984	1201	1	the	the	DET
cblr-2984	1201	2	uncertainty	uncertainty	NOUN
cblr-2984	1201	3	that	that	SCONJ
cblr-2984	1201	4	the	the	DET
cblr-2984	1201	5	proposal	proposal	NOUN
cblr-2984	1201	6	may	may	AUX
cblr-2984	1201	7	provoke	provoke	VERB
cblr-2984	1201	8	would	would	AUX
cblr-2984	1201	9	likely	likely	ADV
cblr-2984	1201	10	motivate	motivate	VERB
cblr-2984	1201	11	taxpayers	taxpayer	NOUN
cblr-2984	1201	12	to	to	PART
cblr-2984	1201	13	take	take	VERB
cblr-2984	1201	14	extra	extra	ADJ
cblr-2984	1201	15	precautions	precaution	NOUN
cblr-2984	1201	16	to	to	PART
cblr-2984	1201	17	guarantee	guarantee	VERB
cblr-2984	1201	18	that	that	SCONJ
cblr-2984	1201	19	the	the	DET
cblr-2984	1201	20	merger	merger	NOUN
cblr-2984	1201	21	continues	continue	VERB
cblr-2984	1201	22	to	to	PART
cblr-2984	1201	23	be	be	AUX
cblr-2984	1201	24	a	a	DET
cblr-2984	1201	25	qualifying	qualifying	NOUN
cblr-2984	1201	26	merger	merger	NOUN
cblr-2984	1201	27	from	from	ADP
cblr-2984	1201	28	the	the	DET
cblr-2984	1201	29	215	215	NUM
cblr-2984	1201	30	under	under	ADP
cblr-2984	1201	31	current	current	ADJ
cblr-2984	1201	32	law	law	NOUN
cblr-2984	1201	33	,	,	PUNCT
cblr-2984	1201	34	corporations	corporation	NOUN
cblr-2984	1201	35	engaging	engage	VERB
cblr-2984	1201	36	in	in	ADP
cblr-2984	1201	37	reorganizations	reorganization	NOUN
cblr-2984	1201	38	already	already	ADV
cblr-2984	1201	39	distribute	distribute	VERB
cblr-2984	1201	40	documentation	documentation	NOUN
cblr-2984	1201	41	to	to	ADP
cblr-2984	1201	42	participating	participate	VERB
cblr-2984	1201	43	shareholders	shareholder	NOUN
cblr-2984	1201	44	that	that	PRON
cblr-2984	1201	45	is	be	AUX
cblr-2984	1201	46	required	require	VERB
cblr-2984	1201	47	to	to	PART
cblr-2984	1201	48	be	be	AUX
cblr-2984	1201	49	incorporated	incorporate	VERB
cblr-2984	1201	50	in	in	ADP
cblr-2984	1201	51	shareholders	shareholder	NOUN
cblr-2984	1201	52	'	'	PART
cblr-2984	1201	53	tax	tax	NOUN
cblr-2984	1201	54	returns	return	NOUN
cblr-2984	1201	55	.	.	PUNCT
cblr-2984	1202	1	see	see	VERB
cblr-2984	1202	2	treas	treas	PROPN
cblr-2984	1202	3	.	.	PUNCT
cblr-2984	1203	1	reg	reg	PROPN
cblr-2984	1203	2	.	.	PUNCT
cblr-2984	1204	1	§	§	PROPN
cblr-2984	1204	2	1.368	1.368	NUM
cblr-2984	1204	3	-	-	SYM
cblr-2984	1204	4	2(b	2(b	NUM
cblr-2984	1204	5	)	)	PUNCT
cblr-2984	1204	6	(	(	PUNCT
cblr-2984	1204	7	as	as	SCONJ
cblr-2984	1204	8	amended	amend	VERB
cblr-2984	1204	9	in	in	ADP
cblr-2984	1204	10	2005	2005	NUM
cblr-2984	1204	11	)	)	PUNCT
cblr-2984	1204	12	.	.	PUNCT
cblr-2984	1205	1	236	236	NUM
cblr-2984	1205	2	there	there	PRON
cblr-2984	1205	3	appears	appear	VERB
cblr-2984	1205	4	to	to	PART
cblr-2984	1205	5	be	be	AUX
cblr-2984	1205	6	a	a	DET
cblr-2984	1205	7	consensus	consensus	NOUN
cblr-2984	1205	8	that	that	SCONJ
cblr-2984	1205	9	"	"	PUNCT
cblr-2984	1205	10	uncertainty	uncertainty	NOUN
cblr-2984	1205	11	"	"	PUNCT
cblr-2984	1205	12	is	be	AUX
cblr-2984	1205	13	one	one	NUM
cblr-2984	1205	14	of	of	ADP
cblr-2984	1205	15	the	the	DET
cblr-2984	1205	16	continuity	continuity	NOUN
cblr-2984	1205	17	of	of	ADP
cblr-2984	1205	18	interest	interest	NOUN
cblr-2984	1205	19	doctrine	doctrine	NOUN
cblr-2984	1205	20	's	's	PART
cblr-2984	1205	21	greatest	great	ADJ
cblr-2984	1205	22	problems	problem	NOUN
cblr-2984	1205	23	.	.	PUNCT
cblr-2984	1206	1	see	see	VERB
cblr-2984	1206	2	,	,	PUNCT
cblr-2984	1206	3	e.g.	e.g.	ADV
cblr-2984	1206	4	,	,	PUNCT
cblr-2984	1206	5	hutton	hutton	PROPN
cblr-2984	1206	6	,	,	PUNCT
cblr-2984	1206	7	supra	supra	PROPN
cblr-2984	1206	8	note	note	PROPN
cblr-2984	1206	9	10	10	NUM
cblr-2984	1206	10	;	;	PUNCT
cblr-2984	1206	11	miller	miller	PROPN
cblr-2984	1206	12	,	,	PUNCT
cblr-2984	1206	13	supra	supra	PROPN
cblr-2984	1206	14	note	note	PROPN
cblr-2984	1206	15	15	15	NUM
cblr-2984	1206	16	;	;	PUNCT
cblr-2984	1206	17	posin	posin	NOUN
cblr-2984	1206	18	,	,	PUNCT
cblr-2984	1206	19	supra	supra	PROPN
cblr-2984	1206	20	note	note	PROPN
cblr-2984	1206	21	11	11	NUM
cblr-2984	1206	22	;	;	PUNCT
cblr-2984	1206	23	wolfman	wolfman	PROPN
cblr-2984	1206	24	,	,	PUNCT
cblr-2984	1207	1	supra	supra	PROPN
cblr-2984	1207	2	note	note	NOUN
cblr-2984	1208	1	[	[	X
cblr-2984	1208	2	vol	vol	NOUN
cblr-2984	1208	3	.	.	PUNCT
cblr-2984	1208	4	2006	2006	NUM
cblr-2984	1208	5	time	time	NOUN
cblr-2984	1208	6	of	of	ADP
cblr-2984	1208	7	the	the	DET
cblr-2984	1208	8	closing	closing	NOUN
cblr-2984	1208	9	throughout	throughout	ADP
cblr-2984	1208	10	the	the	DET
cblr-2984	1208	11	following	follow	VERB
cblr-2984	1208	12	two	two	NUM
cblr-2984	1208	13	-	-	PUNCT
cblr-2984	1208	14	year	year	NOUN
cblr-2984	1208	15	period	period	NOUN
cblr-2984	1208	16	.	.	PUNCT
cblr-2984	1209	1	after	after	ADP
cblr-2984	1209	2	the	the	DET
cblr-2984	1209	3	merger	merger	NOUN
cblr-2984	1209	4	,	,	PUNCT
cblr-2984	1209	5	an	an	DET
cblr-2984	1209	6	acquiror	acquiror	NOUN
cblr-2984	1209	7	might	might	AUX
cblr-2984	1209	8	even	even	ADV
cblr-2984	1209	9	retain	retain	VERB
cblr-2984	1209	10	legal	legal	ADJ
cblr-2984	1209	11	counsel	counsel	NOUN
cblr-2984	1209	12	or	or	CCONJ
cblr-2984	1209	13	accountants	accountant	NOUN
cblr-2984	1209	14	to	to	PART
cblr-2984	1209	15	ensure	ensure	VERB
cblr-2984	1209	16	that	that	SCONJ
cblr-2984	1209	17	the	the	DET
cblr-2984	1209	18	acquiror	acquiror	NOUN
cblr-2984	1209	19	continues	continue	VERB
cblr-2984	1209	20	the	the	DET
cblr-2984	1209	21	target	target	NOUN
cblr-2984	1209	22	's	's	PART
cblr-2984	1209	23	business	business	NOUN
cblr-2984	1209	24	in	in	ADP
cblr-2984	1209	25	the	the	DET
cblr-2984	1209	26	proper	proper	ADJ
cblr-2984	1209	27	way	way	NOUN
cblr-2984	1209	28	and	and	CCONJ
cblr-2984	1209	29	that	that	SCONJ
cblr-2984	1209	30	the	the	DET
cblr-2984	1209	31	intended	intend	VERB
cblr-2984	1209	32	tax	tax	NOUN
cblr-2984	1209	33	treatment	treatment	NOUN
cblr-2984	1209	34	of	of	ADP
cblr-2984	1209	35	the	the	DET
cblr-2984	1209	36	merger	merger	NOUN
cblr-2984	1209	37	would	would	AUX
cblr-2984	1209	38	be	be	AUX
cblr-2984	1209	39	respected	respect	VERB
cblr-2984	1209	40	by	by	ADP
cblr-2984	1209	41	the	the	DET
cblr-2984	1209	42	irs.237	irs.237	NOUN
cblr-2984	1209	43	the	the	DET
cblr-2984	1209	44	proposal	proposal	NOUN
cblr-2984	1209	45	thus	thus	ADV
cblr-2984	1209	46	evokes	evoke	VERB
cblr-2984	1209	47	the	the	DET
cblr-2984	1209	48	classic	classic	ADJ
cblr-2984	1209	49	struggle	struggle	NOUN
cblr-2984	1209	50	between	between	ADP
cblr-2984	1209	51	a	a	DET
cblr-2984	1209	52	rules	rule	NOUN
cblr-2984	1209	53	-	-	PUNCT
cblr-2984	1209	54	based	base	VERB
cblr-2984	1209	55	and	and	CCONJ
cblr-2984	1209	56	a	a	DET
cblr-2984	1209	57	standards	standard	NOUN
cblr-2984	1209	58	-	-	PUNCT
cblr-2984	1209	59	based	base	VERB
cblr-2984	1209	60	approach	approach	NOUN
cblr-2984	1209	61	to	to	ADP
cblr-2984	1209	62	tax	tax	NOUN
cblr-2984	1209	63	compliance.23	compliance.23	PROPN
cblr-2984	1209	64	in	in	ADP
cblr-2984	1209	65	a	a	DET
cblr-2984	1209	66	rules	rule	NOUN
cblr-2984	1209	67	-	-	PUNCT
cblr-2984	1209	68	based	base	VERB
cblr-2984	1209	69	system	system	NOUN
cblr-2984	1209	70	,	,	PUNCT
cblr-2984	1209	71	the	the	DET
cblr-2984	1209	72	government	government	NOUN
cblr-2984	1209	73	and	and	CCONJ
cblr-2984	1209	74	the	the	DET
cblr-2984	1209	75	taxpayers	taxpayer	NOUN
cblr-2984	1209	76	are	be	AUX
cblr-2984	1209	77	guided	guide	VERB
cblr-2984	1209	78	by	by	ADP
cblr-2984	1209	79	definite	definite	ADJ
cblr-2984	1209	80	rules	rule	NOUN
cblr-2984	1209	81	that	that	PRON
cblr-2984	1209	82	dictate	dictate	VERB
cblr-2984	1209	83	the	the	DET
cblr-2984	1209	84	outcome	outcome	NOUN
cblr-2984	1209	85	of	of	ADP
cblr-2984	1209	86	a	a	DET
cblr-2984	1209	87	particular	particular	ADJ
cblr-2984	1209	88	transaction	transaction	NOUN
cblr-2984	1209	89	or	or	CCONJ
cblr-2984	1209	90	position	position	NOUN
cblr-2984	1209	91	.	.	PUNCT
cblr-2984	1210	1	if	if	SCONJ
cblr-2984	1210	2	the	the	DET
cblr-2984	1210	3	proposal	proposal	NOUN
cblr-2984	1210	4	were	be	AUX
cblr-2984	1210	5	to	to	PART
cblr-2984	1210	6	follow	follow	VERB
cblr-2984	1210	7	the	the	DET
cblr-2984	1210	8	direction	direction	NOUN
cblr-2984	1210	9	of	of	ADP
cblr-2984	1210	10	the	the	DET
cblr-2984	1210	11	a.l.i	a.l.i	NOUN
cblr-2984	1210	12	.	.	PUNCT
cblr-2984	1211	1	report	report	NOUN
cblr-2984	1211	2	by	by	ADP
cblr-2984	1211	3	adopting	adopt	VERB
cblr-2984	1211	4	an	an	DET
cblr-2984	1211	5	expressly	expressly	ADV
cblr-2984	1211	6	elective	elective	ADJ
cblr-2984	1211	7	mechanism	mechanism	NOUN
cblr-2984	1211	8	for	for	ADP
cblr-2984	1211	9	determining	determine	VERB
cblr-2984	1211	10	the	the	DET
cblr-2984	1211	11	tax	tax	NOUN
cblr-2984	1211	12	treatment	treatment	NOUN
cblr-2984	1211	13	of	of	ADP
cblr-2984	1211	14	a	a	DET
cblr-2984	1211	15	merger	merger	NOUN
cblr-2984	1211	16	,	,	PUNCT
cblr-2984	1211	17	it	it	PRON
cblr-2984	1211	18	would	would	AUX
cblr-2984	1211	19	utilize	utilize	VERB
cblr-2984	1211	20	a	a	DET
cblr-2984	1211	21	rules	rule	NOUN
cblr-2984	1211	22	-	-	PUNCT
cblr-2984	1211	23	based	base	VERB
cblr-2984	1211	24	approach	approach	NOUN
cblr-2984	1211	25	.	.	PUNCT
cblr-2984	1212	1	by	by	ADP
cblr-2984	1212	2	making	make	VERB
cblr-2984	1212	3	an	an	DET
cblr-2984	1212	4	election	election	NOUN
cblr-2984	1212	5	,	,	PUNCT
cblr-2984	1212	6	the	the	DET
cblr-2984	1212	7	taxpayer	taxpayer	NOUN
cblr-2984	1212	8	would	would	AUX
cblr-2984	1212	9	know	know	VERB
cblr-2984	1212	10	in	in	ADP
cblr-2984	1212	11	advance	advance	NOUN
cblr-2984	1212	12	exactly	exactly	ADV
cblr-2984	1212	13	how	how	SCONJ
cblr-2984	1212	14	the	the	DET
cblr-2984	1212	15	transaction	transaction	NOUN
cblr-2984	1212	16	would	would	AUX
cblr-2984	1212	17	be	be	AUX
cblr-2984	1212	18	treated	treat	VERB
cblr-2984	1212	19	for	for	ADP
cblr-2984	1212	20	tax	tax	NOUN
cblr-2984	1212	21	purposes	purpose	NOUN
cblr-2984	1212	22	.	.	PUNCT
cblr-2984	1213	1	in	in	ADP
cblr-2984	1213	2	a	a	DET
cblr-2984	1213	3	standards	standard	NOUN
cblr-2984	1213	4	-	-	PUNCT
cblr-2984	1213	5	based	base	VERB
cblr-2984	1213	6	system	system	NOUN
cblr-2984	1213	7	,	,	PUNCT
cblr-2984	1213	8	the	the	DET
cblr-2984	1213	9	rules	rule	NOUN
cblr-2984	1213	10	are	be	AUX
cblr-2984	1213	11	not	not	PART
cblr-2984	1213	12	as	as	ADP
cblr-2984	1213	13	clearcut	clearcut	NOUN
cblr-2984	1213	14	,	,	PUNCT
cblr-2984	1213	15	but	but	CCONJ
cblr-2984	1213	16	instead	instead	ADV
cblr-2984	1213	17	describe	describe	VERB
cblr-2984	1213	18	a	a	DET
cblr-2984	1213	19	set	set	NOUN
cblr-2984	1213	20	of	of	ADP
cblr-2984	1213	21	guidelines	guideline	NOUN
cblr-2984	1213	22	or	or	CCONJ
cblr-2984	1213	23	factors	factor	NOUN
cblr-2984	1213	24	that	that	PRON
cblr-2984	1213	25	determine	determine	VERB
cblr-2984	1213	26	the	the	DET
cblr-2984	1213	27	outcome	outcome	NOUN
cblr-2984	1213	28	.	.	PUNCT
cblr-2984	1214	1	the	the	DET
cblr-2984	1214	2	proposal	proposal	NOUN
cblr-2984	1214	3	adopts	adopt	VERB
cblr-2984	1214	4	a	a	DET
cblr-2984	1214	5	standardsbased	standardsbased	ADJ
cblr-2984	1214	6	approach	approach	NOUN
cblr-2984	1214	7	because	because	SCONJ
cblr-2984	1214	8	it	it	PRON
cblr-2984	1214	9	details	detail	VERB
cblr-2984	1214	10	the	the	DET
cblr-2984	1214	11	steps	step	NOUN
cblr-2984	1214	12	that	that	PRON
cblr-2984	1214	13	an	an	DET
cblr-2984	1214	14	acquiror	acquiror	NOUN
cblr-2984	1214	15	must	must	AUX
cblr-2984	1214	16	take	take	VERB
cblr-2984	1214	17	to	to	PART
cblr-2984	1214	18	continue	continue	VERB
cblr-2984	1214	19	a	a	DET
cblr-2984	1214	20	target	target	NOUN
cblr-2984	1214	21	's	's	PART
cblr-2984	1214	22	historic	historic	ADJ
cblr-2984	1214	23	business	business	NOUN
cblr-2984	1214	24	,	,	PUNCT
cblr-2984	1214	25	but	but	CCONJ
cblr-2984	1214	26	it	it	PRON
cblr-2984	1214	27	does	do	AUX
cblr-2984	1214	28	not	not	PART
cblr-2984	1214	29	provide	provide	VERB
cblr-2984	1214	30	the	the	DET
cblr-2984	1214	31	taxpayer	taxpayer	NOUN
cblr-2984	1214	32	with	with	ADP
cblr-2984	1214	33	certainty	certainty	NOUN
cblr-2984	1214	34	that	that	SCONJ
cblr-2984	1214	35	its	its	PRON
cblr-2984	1214	36	steps	step	NOUN
cblr-2984	1214	37	will	will	AUX
cblr-2984	1214	38	be	be	AUX
cblr-2984	1214	39	respected	respect	VERB
cblr-2984	1214	40	.	.	PUNCT
cblr-2984	1215	1	for	for	ADP
cblr-2984	1215	2	example	example	NOUN
cblr-2984	1215	3	,	,	PUNCT
cblr-2984	1215	4	if	if	SCONJ
cblr-2984	1215	5	an	an	DET
cblr-2984	1215	6	acquiror	acquiror	NOUN
cblr-2984	1215	7	could	could	AUX
cblr-2984	1215	8	not	not	PART
cblr-2984	1215	9	satisfy	satisfy	VERB
cblr-2984	1215	10	the	the	DET
cblr-2984	1215	11	historic	historic	ADJ
cblr-2984	1215	12	business	business	NOUN
cblr-2984	1215	13	requirement	requirement	NOUN
cblr-2984	1215	14	of	of	ADP
cblr-2984	1215	15	the	the	DET
cblr-2984	1215	16	proposal	proposal	NOUN
cblr-2984	1215	17	by	by	ADP
cblr-2984	1215	18	conducting	conduct	VERB
cblr-2984	1215	19	a	a	DET
cblr-2984	1215	20	target	target	NOUN
cblr-2984	1215	21	's	's	PART
cblr-2984	1215	22	historic	historic	ADJ
cblr-2984	1215	23	business	business	NOUN
cblr-2984	1215	24	directly	directly	ADV
cblr-2984	1215	25	,	,	PUNCT
cblr-2984	1215	26	it	it	PRON
cblr-2984	1215	27	could	could	AUX
cblr-2984	1215	28	use	use	VERB
cblr-2984	1215	29	substantially	substantially	ADV
cblr-2984	1215	30	all	all	PRON
cblr-2984	1215	31	of	of	ADP
cblr-2984	1215	32	its	its	PRON
cblr-2984	1215	33	assets	asset	NOUN
cblr-2984	1215	34	in	in	ADP
cblr-2984	1215	35	a	a	DET
cblr-2984	1215	36	"	"	PUNCT
cblr-2984	1215	37	like	like	INTJ
cblr-2984	1215	38	kind	kind	ADJ
cblr-2984	1215	39	"	"	PUNCT
cblr-2984	1215	40	business	business	NOUN
cblr-2984	1215	41	.	.	PUNCT
cblr-2984	1216	1	however	however	ADV
cblr-2984	1216	2	,	,	PUNCT
cblr-2984	1216	3	the	the	DET
cblr-2984	1216	4	proposal	proposal	NOUN
cblr-2984	1216	5	does	do	AUX
cblr-2984	1216	6	not	not	PART
cblr-2984	1216	7	contain	contain	VERB
cblr-2984	1216	8	a	a	DET
cblr-2984	1216	9	definitive	definitive	ADJ
cblr-2984	1216	10	,	,	PUNCT
cblr-2984	1216	11	bright	bright	ADJ
cblr-2984	1216	12	line	line	NOUN
cblr-2984	1216	13	rule	rule	NOUN
cblr-2984	1216	14	for	for	ADP
cblr-2984	1216	15	what	what	PRON
cblr-2984	1216	16	types	type	NOUN
cblr-2984	1216	17	of	of	ADP
cblr-2984	1216	18	businesses	business	NOUN
cblr-2984	1216	19	are	be	AUX
cblr-2984	1216	20	"	"	PUNCT
cblr-2984	1216	21	like	like	ADP
cblr-2984	1216	22	kind	kind	NOUN
cblr-2984	1216	23	.	.	PUNCT
cblr-2984	1216	24	"	"	PUNCT
cblr-2984	1217	1	...	...	PUNCT
cblr-2984	1217	2	see	see	VERB
cblr-2984	1217	3	herlihy	herlihy	PROPN
cblr-2984	1217	4	,	,	PUNCT
cblr-2984	1217	5	supra	supra	PROPN
cblr-2984	1217	6	note	note	NOUN
cblr-2984	1217	7	73	73	NUM
cblr-2984	1217	8	.	.	PUNCT
cblr-2984	1218	1	238	238	NUM
cblr-2984	1218	2	for	for	ADP
cblr-2984	1218	3	a	a	DET
cblr-2984	1218	4	thorough	thorough	ADJ
cblr-2984	1218	5	discussion	discussion	NOUN
cblr-2984	1218	6	of	of	ADP
cblr-2984	1218	7	rules	rule	NOUN
cblr-2984	1218	8	-	-	PUNCT
cblr-2984	1218	9	based	base	VERB
cblr-2984	1218	10	versus	versus	ADP
cblr-2984	1218	11	standards	standard	NOUN
cblr-2984	1218	12	-	-	PUNCT
cblr-2984	1218	13	based	base	VERB
cblr-2984	1218	14	approaches	approach	NOUN
cblr-2984	1218	15	to	to	ADP
cblr-2984	1218	16	tax	tax	NOUN
cblr-2984	1218	17	compliance	compliance	NOUN
cblr-2984	1218	18	,	,	PUNCT
cblr-2984	1218	19	see	see	VERB
cblr-2984	1218	20	david	david	PROPN
cblr-2984	1218	21	a.	a.	PROPN
cblr-2984	1218	22	weisbach	weisbach	PROPN
cblr-2984	1218	23	,	,	PUNCT
cblr-2984	1218	24	ten	ten	NUM
cblr-2984	1218	25	truths	truth	NOUN
cblr-2984	1218	26	about	about	ADP
cblr-2984	1218	27	tax	tax	NOUN
cblr-2984	1218	28	shelters	shelter	NOUN
cblr-2984	1218	29	,	,	PUNCT
cblr-2984	1218	30	55	55	NUM
cblr-2984	1218	31	tax	tax	NOUN
cblr-2984	1218	32	l.	l.	PROPN
cblr-2984	1218	33	rev	rev	PROPN
cblr-2984	1218	34	.	.	PROPN
cblr-2984	1218	35	215	215	NUM
cblr-2984	1218	36	(	(	PUNCT
cblr-2984	1218	37	2002	2002	NUM
cblr-2984	1218	38	)	)	PUNCT
cblr-2984	1218	39	.	.	PUNCT
cblr-2984	1219	1	for	for	ADP
cblr-2984	1219	2	a	a	DET
cblr-2984	1219	3	more	more	ADV
cblr-2984	1219	4	general	general	ADJ
cblr-2984	1219	5	discussion	discussion	NOUN
cblr-2984	1219	6	of	of	ADP
cblr-2984	1219	7	the	the	DET
cblr-2984	1219	8	role	role	NOUN
cblr-2984	1219	9	of	of	ADP
cblr-2984	1219	10	uncertainty	uncertainty	NOUN
cblr-2984	1219	11	in	in	ADP
cblr-2984	1219	12	law	law	NOUN
cblr-2984	1219	13	,	,	PUNCT
cblr-2984	1219	14	see	see	VERB
cblr-2984	1219	15	tom	tom	PROPN
cblr-2984	1219	16	baker	baker	PROPN
cblr-2984	1219	17	et	et	PROPN
cblr-2984	1219	18	al	al	PROPN
cblr-2984	1219	19	.	.	PROPN
cblr-2984	1219	20	,	,	PUNCT
cblr-2984	1219	21	the	the	DET
cblr-2984	1219	22	virtues	virtue	NOUN
cblr-2984	1219	23	of	of	ADP
cblr-2984	1219	24	uncertainty	uncertainty	NOUN
cblr-2984	1219	25	in	in	ADP
cblr-2984	1219	26	law	law	NOUN
cblr-2984	1219	27	:	:	PUNCT
cblr-2984	1219	28	an	an	DET
cblr-2984	1219	29	experimental	experimental	ADJ
cblr-2984	1219	30	approach	approach	NOUN
cblr-2984	1219	31	,	,	PUNCT
cblr-2984	1219	32	89	89	NUM
cblr-2984	1219	33	iowa	iowa	PROPN
cblr-2984	1219	34	l.	l.	PROPN
cblr-2984	1219	35	rev	rev	PROPN
cblr-2984	1219	36	.	.	PROPN
cblr-2984	1219	37	443	443	NUM
cblr-2984	1219	38	(	(	PUNCT
cblr-2984	1219	39	2004	2004	NUM
cblr-2984	1219	40	)	)	PUNCT
cblr-2984	1219	41	.	.	PUNCT
cblr-2984	1220	1	see	see	VERB
cblr-2984	1220	2	also	also	ADV
cblr-2984	1220	3	kyle	kyle	PROPN
cblr-2984	1220	4	logue	logue	PROPN
cblr-2984	1220	5	,	,	PUNCT
cblr-2984	1220	6	the	the	DET
cblr-2984	1220	7	problem	problem	NOUN
cblr-2984	1220	8	of	of	ADP
cblr-2984	1220	9	tax	tax	NOUN
cblr-2984	1220	10	law	law	NOUN
cblr-2984	1220	11	uncertainty	uncertainty	NOUN
cblr-2984	1220	12	and	and	CCONJ
cblr-2984	1220	13	the	the	DET
cblr-2984	1220	14	role	role	NOUN
cblr-2984	1220	15	of	of	ADP
cblr-2984	1220	16	tax	tax	NOUN
cblr-2984	1220	17	insurance	insurance	NOUN
cblr-2984	1220	18	,	,	PUNCT
cblr-2984	1220	19	25	25	NUM
cblr-2984	1220	20	va	va	NOUN
cblr-2984	1220	21	.	.	PUNCT
cblr-2984	1220	22	tax	tax	PROPN
cblr-2984	1220	23	rev	rev	PROPN
cblr-2984	1220	24	.	.	PROPN
cblr-2984	1220	25	339	339	NUM
cblr-2984	1220	26	,	,	PUNCT
cblr-2984	1220	27	349	349	NUM
cblr-2984	1220	28	(	(	PUNCT
cblr-2984	1220	29	2005	2005	NUM
cblr-2984	1220	30	)	)	PUNCT
cblr-2984	1220	31	(	(	PUNCT
cblr-2984	1220	32	discussing	discuss	VERB
cblr-2984	1220	33	the	the	DET
cblr-2984	1220	34	role	role	NOUN
cblr-2984	1220	35	of	of	ADP
cblr-2984	1220	36	uncertainty	uncertainty	NOUN
cblr-2984	1220	37	in	in	ADP
cblr-2984	1220	38	a	a	DET
cblr-2984	1220	39	taxpayer	taxpayer	NOUN
cblr-2984	1220	40	's	's	PART
cblr-2984	1220	41	analysis	analysis	NOUN
cblr-2984	1220	42	of	of	ADP
cblr-2984	1220	43	whether	whether	SCONJ
cblr-2984	1220	44	to	to	PART
cblr-2984	1220	45	avoid	avoid	VERB
cblr-2984	1220	46	or	or	CCONJ
cblr-2984	1220	47	to	to	PART
cblr-2984	1220	48	evade	evade	VERB
cblr-2984	1220	49	tax	tax	NOUN
cblr-2984	1220	50	law	law	NOUN
cblr-2984	1220	51	)	)	PUNCT
cblr-2984	1220	52	.	.	PUNCT
cblr-2984	1221	1	no	no	INTJ
cblr-2984	1221	2	.	.	PUNCT
cblr-2984	1222	1	1:11	1:11	NUM
cblr-2984	1222	2	confronting	confronting	NOUN
cblr-2984	1222	3	continuity	continuity	NOUN
cblr-2984	1222	4	columbia	columbia	PROPN
cblr-2984	1222	5	business	business	NOUN
cblr-2984	1222	6	law	law	PROPN
cblr-2984	1222	7	review	review	NOUN
cblr-2984	1222	8	consequently	consequently	ADV
cblr-2984	1222	9	,	,	PUNCT
cblr-2984	1222	10	this	this	DET
cblr-2984	1222	11	uncertainty	uncertainty	NOUN
cblr-2984	1222	12	could	could	AUX
cblr-2984	1222	13	lead	lead	VERB
cblr-2984	1222	14	the	the	DET
cblr-2984	1222	15	taxpayer	taxpayer	NOUN
cblr-2984	1222	16	to	to	PART
cblr-2984	1222	17	take	take	VERB
cblr-2984	1222	18	extra	extra	ADJ
cblr-2984	1222	19	precautions	precaution	NOUN
cblr-2984	1222	20	.	.	PUNCT
cblr-2984	1223	1	such	such	ADJ
cblr-2984	1223	2	actions	action	NOUN
cblr-2984	1223	3	would	would	AUX
cblr-2984	1223	4	only	only	ADV
cblr-2984	1223	5	strengthen	strengthen	VERB
cblr-2984	1223	6	the	the	DET
cblr-2984	1223	7	argument	argument	NOUN
cblr-2984	1223	8	that	that	SCONJ
cblr-2984	1223	9	a	a	DET
cblr-2984	1223	10	merger	merger	NOUN
cblr-2984	1223	11	qualifying	qualify	VERB
cblr-2984	1223	12	for	for	ADP
cblr-2984	1223	13	special	special	ADJ
cblr-2984	1223	14	tax	tax	NOUN
cblr-2984	1223	15	treatment	treatment	NOUN
cblr-2984	1223	16	under	under	ADP
cblr-2984	1223	17	the	the	DET
cblr-2984	1223	18	proposal	proposal	NOUN
cblr-2984	1223	19	represents	represent	VERB
cblr-2984	1223	20	a	a	DET
cblr-2984	1223	21	mere	mere	ADJ
cblr-2984	1223	22	change	change	NOUN
cblr-2984	1223	23	in	in	ADP
cblr-2984	1223	24	form	form	NOUN
cblr-2984	1223	25	.	.	PUNCT
cblr-2984	1224	1	another	another	DET
cblr-2984	1224	2	positive	positive	ADJ
cblr-2984	1224	3	aspect	aspect	NOUN
cblr-2984	1224	4	of	of	ADP
cblr-2984	1224	5	the	the	DET
cblr-2984	1224	6	uncertainty	uncertainty	NOUN
cblr-2984	1224	7	effect	effect	NOUN
cblr-2984	1224	8	of	of	ADP
cblr-2984	1224	9	the	the	DET
cblr-2984	1224	10	proposal	proposal	NOUN
cblr-2984	1224	11	is	be	AUX
cblr-2984	1224	12	that	that	SCONJ
cblr-2984	1224	13	the	the	DET
cblr-2984	1224	14	government	government	NOUN
cblr-2984	1224	15	would	would	AUX
cblr-2984	1224	16	retain	retain	VERB
cblr-2984	1224	17	flexibility	flexibility	NOUN
cblr-2984	1224	18	to	to	PART
cblr-2984	1224	19	recharacterize	recharacterize	VERB
cblr-2984	1224	20	transactions	transaction	NOUN
cblr-2984	1224	21	that	that	PRON
cblr-2984	1224	22	are	be	AUX
cblr-2984	1224	23	abusive.239	abusive.239	NUM
cblr-2984	1224	24	the	the	DET
cblr-2984	1224	25	lack	lack	NOUN
cblr-2984	1224	26	of	of	ADP
cblr-2984	1224	27	bright	bright	ADJ
cblr-2984	1224	28	lines	line	NOUN
cblr-2984	1224	29	and	and	CCONJ
cblr-2984	1224	30	clearly	clearly	ADV
cblr-2984	1224	31	defined	define	VERB
cblr-2984	1224	32	terms	term	NOUN
cblr-2984	1224	33	would	would	AUX
cblr-2984	1224	34	empower	empower	VERB
cblr-2984	1224	35	the	the	DET
cblr-2984	1224	36	government	government	NOUN
cblr-2984	1224	37	to	to	PART
cblr-2984	1224	38	address	address	VERB
cblr-2984	1224	39	mergers	merger	NOUN
cblr-2984	1224	40	on	on	ADP
cblr-2984	1224	41	a	a	DET
cblr-2984	1224	42	transaction	transaction	NOUN
cblr-2984	1224	43	-	-	PUNCT
cblr-2984	1224	44	bytransaction	bytransaction	NOUN
cblr-2984	1224	45	basis	basis	NOUN
cblr-2984	1224	46	.	.	PUNCT
cblr-2984	1225	1	the	the	DET
cblr-2984	1225	2	a.l.i	a.l.i	PROPN
cblr-2984	1225	3	.	.	PUNCT
cblr-2984	1226	1	report	report	PROPN
cblr-2984	1226	2	's	's	PART
cblr-2984	1226	3	purely	purely	ADV
cblr-2984	1226	4	elective	elective	ADJ
cblr-2984	1226	5	mechanism	mechanism	NOUN
cblr-2984	1226	6	,	,	PUNCT
cblr-2984	1226	7	however	however	ADV
cblr-2984	1226	8	,	,	PUNCT
cblr-2984	1226	9	generally	generally	ADV
cblr-2984	1226	10	prevents	prevent	VERB
cblr-2984	1226	11	the	the	DET
cblr-2984	1226	12	government	government	NOUN
cblr-2984	1226	13	from	from	ADP
cblr-2984	1226	14	rescinding	rescind	VERB
cblr-2984	1226	15	tax	tax	NOUN
cblr-2984	1226	16	-	-	PUNCT
cblr-2984	1226	17	favored	favor	VERB
cblr-2984	1226	18	treatment	treatment	NOUN
cblr-2984	1226	19	claimed	claim	VERB
cblr-2984	1226	20	by	by	ADP
cblr-2984	1226	21	corporate	corporate	ADJ
cblr-2984	1226	22	taxpayers	taxpayer	NOUN
cblr-2984	1226	23	where	where	SCONJ
cblr-2984	1226	24	it	it	PRON
cblr-2984	1226	25	is	be	AUX
cblr-2984	1226	26	unwarranted.24	unwarranted.24	PROPN
cblr-2984	1226	27	°	°	ADP
cblr-2984	1226	28	the	the	DET
cblr-2984	1226	29	uncertainty	uncertainty	NOUN
cblr-2984	1226	30	obstacle	obstacle	VERB
cblr-2984	1226	31	that	that	SCONJ
cblr-2984	1226	32	the	the	DET
cblr-2984	1226	33	proposal	proposal	NOUN
cblr-2984	1226	34	presents	present	NOUN
cblr-2984	1226	35	is	be	AUX
cblr-2984	1226	36	thus	thus	ADV
cblr-2984	1226	37	justifiable	justifiable	ADJ
cblr-2984	1226	38	.	.	PUNCT
cblr-2984	1227	1	the	the	DET
cblr-2984	1227	2	tax	tax	NOUN
cblr-2984	1227	3	-	-	PUNCT
cblr-2984	1227	4	favored	favor	VERB
cblr-2984	1227	5	treatment	treatment	NOUN
cblr-2984	1227	6	of	of	ADP
cblr-2984	1227	7	a	a	DET
cblr-2984	1227	8	qualifying	qualifying	NOUN
cblr-2984	1227	9	merger	merger	NOUN
cblr-2984	1227	10	(	(	PUNCT
cblr-2984	1227	11	or	or	CCONJ
cblr-2984	1227	12	reorganization	reorganization	NOUN
cblr-2984	1227	13	under	under	ADP
cblr-2984	1227	14	current	current	ADJ
cblr-2984	1227	15	law	law	NOUN
cblr-2984	1227	16	)	)	PUNCT
cblr-2984	1227	17	is	be	AUX
cblr-2984	1227	18	an	an	DET
cblr-2984	1227	19	extraordinary	extraordinary	ADJ
cblr-2984	1227	20	exception	exception	NOUN
cblr-2984	1227	21	from	from	ADP
cblr-2984	1227	22	the	the	DET
cblr-2984	1227	23	general	general	ADJ
cblr-2984	1227	24	realization	realization	NOUN
cblr-2984	1227	25	rule	rule	NOUN
cblr-2984	1227	26	.	.	PUNCT
cblr-2984	1228	1	if	if	SCONJ
cblr-2984	1228	2	uncertainty	uncertainty	NOUN
cblr-2984	1228	3	results	result	VERB
cblr-2984	1228	4	in	in	ADP
cblr-2984	1228	5	stricter	strict	ADJ
cblr-2984	1228	6	compliance	compliance	NOUN
cblr-2984	1228	7	with	with	ADP
cblr-2984	1228	8	a	a	DET
cblr-2984	1228	9	set	set	NOUN
cblr-2984	1228	10	of	of	ADP
cblr-2984	1228	11	rules	rule	NOUN
cblr-2984	1228	12	that	that	PRON
cblr-2984	1228	13	distinguish	distinguish	VERB
cblr-2984	1228	14	an	an	DET
cblr-2984	1228	15	ordinary	ordinary	ADJ
cblr-2984	1228	16	sale	sale	NOUN
cblr-2984	1228	17	from	from	ADP
cblr-2984	1228	18	a	a	DET
cblr-2984	1228	19	special	special	ADJ
cblr-2984	1228	20	merger	merger	NOUN
cblr-2984	1228	21	,	,	PUNCT
cblr-2984	1228	22	it	it	PRON
cblr-2984	1228	23	should	should	AUX
cblr-2984	1228	24	be	be	AUX
cblr-2984	1228	25	viewed	view	VERB
cblr-2984	1228	26	as	as	ADP
cblr-2984	1228	27	an	an	DET
cblr-2984	1228	28	integral	integral	ADJ
cblr-2984	1228	29	element	element	NOUN
cblr-2984	1228	30	of	of	ADP
cblr-2984	1228	31	the	the	DET
cblr-2984	1228	32	proposal	proposal	NOUN
cblr-2984	1228	33	.	.	PUNCT
cblr-2984	1228	34	"	"	PUNCT
cblr-2984	1229	1	the	the	DET
cblr-2984	1229	2	irs	irs	PROPN
cblr-2984	1229	3	often	often	ADV
cblr-2984	1229	4	seeks	seek	VERB
cblr-2984	1229	5	to	to	PART
cblr-2984	1229	6	recharacterize	recharacterize	VERB
cblr-2984	1229	7	treatment	treatment	NOUN
cblr-2984	1229	8	of	of	ADP
cblr-2984	1229	9	a	a	DET
cblr-2984	1229	10	transaction	transaction	NOUN
cblr-2984	1229	11	on	on	ADP
cblr-2984	1229	12	the	the	DET
cblr-2984	1229	13	basis	basis	NOUN
cblr-2984	1229	14	of	of	ADP
cblr-2984	1229	15	"	"	PUNCT
cblr-2984	1229	16	substance	substance	NOUN
cblr-2984	1229	17	-	-	PUNCT
cblr-2984	1229	18	over	over	ADP
cblr-2984	1229	19	-	-	PUNCT
cblr-2984	1229	20	form	form	NOUN
cblr-2984	1229	21	"	"	PUNCT
cblr-2984	1229	22	principles	principle	NOUN
cblr-2984	1229	23	by	by	ADP
cblr-2984	1229	24	arguing	argue	VERB
cblr-2984	1229	25	that	that	SCONJ
cblr-2984	1229	26	a	a	DET
cblr-2984	1229	27	court	court	NOUN
cblr-2984	1229	28	should	should	AUX
cblr-2984	1229	29	look	look	VERB
cblr-2984	1229	30	to	to	ADP
cblr-2984	1229	31	the	the	DET
cblr-2984	1229	32	substance	substance	NOUN
cblr-2984	1229	33	of	of	ADP
cblr-2984	1229	34	the	the	DET
cblr-2984	1229	35	transaction	transaction	NOUN
cblr-2984	1229	36	and	and	CCONJ
cblr-2984	1229	37	disregard	disregard	VERB
cblr-2984	1229	38	the	the	DET
cblr-2984	1229	39	taxpayer	taxpayer	NOUN
cblr-2984	1229	40	's	's	PART
cblr-2984	1229	41	chosen	choose	VERB
cblr-2984	1229	42	form	form	NOUN
cblr-2984	1229	43	.	.	PUNCT
cblr-2984	1230	1	see	see	VERB
cblr-2984	1230	2	peter	peter	PROPN
cblr-2984	1230	3	c.	c.	PROPN
cblr-2984	1230	4	canellos	canellos	PROPN
cblr-2984	1230	5	,	,	PUNCT
cblr-2984	1230	6	tax	tax	NOUN
cblr-2984	1230	7	practitioner	practitioner	NOUN
cblr-2984	1230	8	's	's	PART
cblr-2984	1230	9	perspective	perspective	NOUN
cblr-2984	1230	10	on	on	ADP
cblr-2984	1230	11	substance	substance	NOUN
cblr-2984	1230	12	,	,	PUNCT
cblr-2984	1230	13	form	form	NOUN
cblr-2984	1230	14	and	and	CCONJ
cblr-2984	1230	15	business	business	NOUN
cblr-2984	1230	16	purpose	purpose	NOUN
cblr-2984	1230	17	in	in	ADP
cblr-2984	1230	18	structuring	structure	VERB
cblr-2984	1230	19	business	business	NOUN
cblr-2984	1230	20	transactions	transaction	NOUN
cblr-2984	1230	21	in	in	ADP
cblr-2984	1230	22	tax	tax	NOUN
cblr-2984	1230	23	shelters	shelter	NOUN
cblr-2984	1230	24	,	,	PUNCT
cblr-2984	1230	25	54	54	NUM
cblr-2984	1230	26	smu	smu	PROPN
cblr-2984	1230	27	l.	l.	PROPN
cblr-2984	1230	28	rev	rev	PROPN
cblr-2984	1230	29	.	.	PROPN
cblr-2984	1231	1	47	47	NUM
cblr-2984	1231	2	(	(	PUNCT
cblr-2984	1231	3	2001	2001	NUM
cblr-2984	1231	4	)	)	PUNCT
cblr-2984	1231	5	;	;	PUNCT
cblr-2984	1232	1	lewis	lewis	PROPN
cblr-2984	1232	2	r.	r.	PROPN
cblr-2984	1232	3	steinberg	steinberg	PROPN
cblr-2984	1232	4	,	,	PUNCT
cblr-2984	1232	5	form	form	NOUN
cblr-2984	1232	6	,	,	PUNCT
cblr-2984	1232	7	substance	substance	NOUN
cblr-2984	1232	8	and	and	CCONJ
cblr-2984	1232	9	directionality	directionality	NOUN
cblr-2984	1232	10	in	in	ADP
cblr-2984	1232	11	subchapter	subchapter	NOUN
cblr-2984	1232	12	c	c	NOUN
cblr-2984	1232	13	,	,	PUNCT
cblr-2984	1232	14	52	52	NUM
cblr-2984	1232	15	tax	tax	NOUN
cblr-2984	1232	16	law	law	NOUN
cblr-2984	1232	17	.	.	PUNCT
cblr-2984	1233	1	457	457	NUM
cblr-2984	1233	2	(	(	PUNCT
cblr-2984	1233	3	1999	1999	NUM
cblr-2984	1233	4	)	)	PUNCT
cblr-2984	1233	5	(	(	PUNCT
cblr-2984	1233	6	commenting	comment	VERB
cblr-2984	1233	7	that	that	SCONJ
cblr-2984	1233	8	the	the	DET
cblr-2984	1233	9	fundamental	fundamental	ADJ
cblr-2984	1233	10	question	question	NOUN
cblr-2984	1233	11	of	of	ADP
cblr-2984	1233	12	corporate	corporate	ADJ
cblr-2984	1233	13	tax	tax	NOUN
cblr-2984	1233	14	practice	practice	NOUN
cblr-2984	1233	15	is	be	AUX
cblr-2984	1233	16	"	"	PUNCT
cblr-2984	1233	17	when	when	SCONJ
cblr-2984	1233	18	will	will	AUX
cblr-2984	1233	19	the	the	DET
cblr-2984	1233	20	transactional	transactional	ADJ
cblr-2984	1233	21	form	form	NOUN
cblr-2984	1233	22	selected	select	VERB
cblr-2984	1233	23	by	by	ADP
cblr-2984	1233	24	the	the	DET
cblr-2984	1233	25	parties	party	NOUN
cblr-2984	1233	26	control	control	VERB
cblr-2984	1233	27	the	the	DET
cblr-2984	1233	28	tax	tax	NOUN
cblr-2984	1233	29	consequences	consequence	NOUN
cblr-2984	1233	30	to	to	ADP
cblr-2984	1233	31	them	they	PRON
cblr-2984	1233	32	?	?	PUNCT
cblr-2984	1233	33	"	"	PUNCT
cblr-2984	1233	34	)	)	PUNCT
cblr-2984	1233	35	.	.	PUNCT
cblr-2984	1234	1	24	24	NUM
cblr-2984	1234	2	an	an	DET
cblr-2984	1234	3	express	express	ADJ
cblr-2984	1234	4	taxpayer	taxpayer	NOUN
cblr-2984	1234	5	election	election	NOUN
cblr-2984	1234	6	may	may	AUX
cblr-2984	1234	7	inhibit	inhibit	VERB
cblr-2984	1234	8	the	the	DET
cblr-2984	1234	9	government	government	NOUN
cblr-2984	1234	10	's	's	PART
cblr-2984	1234	11	ability	ability	NOUN
cblr-2984	1234	12	to	to	PART
cblr-2984	1234	13	apply	apply	VERB
cblr-2984	1234	14	a	a	DET
cblr-2984	1234	15	substance	substance	NOUN
cblr-2984	1234	16	-	-	PUNCT
cblr-2984	1234	17	over	over	ADP
cblr-2984	1234	18	-	-	PUNCT
cblr-2984	1234	19	form	form	NOUN
cblr-2984	1234	20	analysis	analysis	NOUN
cblr-2984	1234	21	in	in	ADP
cblr-2984	1234	22	recharacterizing	recharacterize	VERB
cblr-2984	1234	23	transactions	transaction	NOUN
cblr-2984	1234	24	.	.	PUNCT
cblr-2984	1235	1	for	for	ADP
cblr-2984	1235	2	example	example	NOUN
cblr-2984	1235	3	,	,	PUNCT
cblr-2984	1235	4	under	under	ADP
cblr-2984	1235	5	current	current	ADJ
cblr-2984	1235	6	law	law	NOUN
cblr-2984	1235	7	,	,	PUNCT
cblr-2984	1235	8	when	when	SCONJ
cblr-2984	1235	9	an	an	DET
cblr-2984	1235	10	acquiror	acquiror	NOUN
cblr-2984	1235	11	purchases	purchase	VERB
cblr-2984	1235	12	the	the	DET
cblr-2984	1235	13	stock	stock	NOUN
cblr-2984	1235	14	of	of	ADP
cblr-2984	1235	15	a	a	DET
cblr-2984	1235	16	target	target	NOUN
cblr-2984	1235	17	and	and	CCONJ
cblr-2984	1235	18	makes	make	VERB
cblr-2984	1235	19	a	a	DET
cblr-2984	1235	20	"	"	PUNCT
cblr-2984	1235	21	section	section	NOUN
cblr-2984	1235	22	338(h)(10	338(h)(10	NUM
cblr-2984	1235	23	)	)	PUNCT
cblr-2984	1235	24	election	election	NOUN
cblr-2984	1235	25	"	"	PUNCT
cblr-2984	1235	26	(	(	PUNCT
cblr-2984	1235	27	which	which	PRON
cblr-2984	1235	28	enables	enable	VERB
cblr-2984	1235	29	the	the	DET
cblr-2984	1235	30	acquiror	acquiror	NOUN
cblr-2984	1235	31	to	to	PART
cblr-2984	1235	32	achieve	achieve	VERB
cblr-2984	1235	33	a	a	DET
cblr-2984	1235	34	step	step	NOUN
cblr-2984	1235	35	-	-	PUNCT
cblr-2984	1235	36	up	up	NOUN
cblr-2984	1235	37	in	in	ADP
cblr-2984	1235	38	basis	basis	NOUN
cblr-2984	1235	39	in	in	ADP
cblr-2984	1235	40	the	the	DET
cblr-2984	1235	41	target	target	NOUN
cblr-2984	1235	42	's	's	PART
cblr-2984	1235	43	assets	asset	NOUN
cblr-2984	1235	44	)	)	PUNCT
cblr-2984	1235	45	,	,	PUNCT
cblr-2984	1235	46	the	the	DET
cblr-2984	1235	47	irs	irs	PROPN
cblr-2984	1235	48	generally	generally	ADV
cblr-2984	1235	49	will	will	AUX
cblr-2984	1235	50	not	not	PART
cblr-2984	1235	51	apply	apply	VERB
cblr-2984	1235	52	step	step	NOUN
cblr-2984	1235	53	transaction	transaction	NOUN
cblr-2984	1235	54	principles	principle	NOUN
cblr-2984	1235	55	to	to	PART
cblr-2984	1235	56	integrate	integrate	VERB
cblr-2984	1235	57	a	a	DET
cblr-2984	1235	58	subsequent	subsequent	ADJ
cblr-2984	1235	59	merger	merger	NOUN
cblr-2984	1235	60	or	or	CCONJ
cblr-2984	1235	61	liquidation	liquidation	NOUN
cblr-2984	1235	62	of	of	ADP
cblr-2984	1235	63	target	target	NOUN
cblr-2984	1235	64	with	with	ADP
cblr-2984	1235	65	the	the	DET
cblr-2984	1235	66	stock	stock	NOUN
cblr-2984	1235	67	purchase	purchase	NOUN
cblr-2984	1235	68	.	.	PUNCT
cblr-2984	1236	1	see	see	VERB
cblr-2984	1236	2	treas	treas	PROPN
cblr-2984	1236	3	.	.	PUNCT
cblr-2984	1237	1	reg	reg	PROPN
cblr-2984	1237	2	.	.	PUNCT
cblr-2984	1238	1	§	§	PROPN
cblr-2984	1238	2	1.338(h)(10)-lt	1.338(h)(10)-lt	NUM
cblr-2984	1238	3	(	(	PUNCT
cblr-2984	1238	4	as	as	SCONJ
cblr-2984	1238	5	amended	amend	VERB
cblr-2984	1238	6	in	in	ADP
cblr-2984	1238	7	2003	2003	NUM
cblr-2984	1238	8	)	)	PUNCT
cblr-2984	1238	9	.	.	PUNCT
cblr-2984	1239	1	[	[	X
cblr-2984	1239	2	vol	vol	NOUN
cblr-2984	1239	3	.	.	PUNCT
cblr-2984	1239	4	2006	2006	NUM
cblr-2984	1239	5	e.	e.	PROPN
cblr-2984	1239	6	interaction	interaction	NOUN
cblr-2984	1239	7	with	with	ADP
cblr-2984	1239	8	other	other	ADJ
cblr-2984	1239	9	reorganization	reorganization	NOUN
cblr-2984	1239	10	provisions	provision	NOUN
cblr-2984	1239	11	the	the	DET
cblr-2984	1239	12	proposal	proposal	NOUN
cblr-2984	1239	13	is	be	AUX
cblr-2984	1239	14	intended	intend	VERB
cblr-2984	1239	15	to	to	PART
cblr-2984	1239	16	replace	replace	VERB
cblr-2984	1239	17	the	the	DET
cblr-2984	1239	18	types	type	NOUN
cblr-2984	1239	19	of	of	ADP
cblr-2984	1239	20	reorganizations	reorganization	NOUN
cblr-2984	1239	21	over	over	ADP
cblr-2984	1239	22	which	which	PRON
cblr-2984	1239	23	the	the	DET
cblr-2984	1239	24	continuity	continuity	NOUN
cblr-2984	1239	25	of	of	ADP
cblr-2984	1239	26	interest	interest	NOUN
cblr-2984	1239	27	doctrine	doctrine	NOUN
cblr-2984	1239	28	currently	currently	ADV
cblr-2984	1239	29	governs	govern	VERB
cblr-2984	1239	30	-	-	PUNCT
cblr-2984	1239	31	statutory	statutory	ADJ
cblr-2984	1239	32	mergers	merger	NOUN
cblr-2984	1239	33	of	of	ADP
cblr-2984	1239	34	a	a	DET
cblr-2984	1239	35	target	target	NOUN
cblr-2984	1239	36	into	into	ADP
cblr-2984	1239	37	an	an	DET
cblr-2984	1239	38	acquiror	acquiror	NOUN
cblr-2984	1239	39	or	or	CCONJ
cblr-2984	1239	40	its	its	PRON
cblr-2984	1239	41	subsidiary	subsidiary	NOUN
cblr-2984	1239	42	.	.	PUNCT
cblr-2984	1240	1	the	the	DET
cblr-2984	1240	2	proposal	proposal	NOUN
cblr-2984	1240	3	is	be	AUX
cblr-2984	1240	4	necessarily	necessarily	ADV
cblr-2984	1240	5	limited	limit	VERB
cblr-2984	1240	6	in	in	ADP
cblr-2984	1240	7	this	this	DET
cblr-2984	1240	8	regard	regard	NOUN
cblr-2984	1240	9	because	because	SCONJ
cblr-2984	1240	10	its	its	PRON
cblr-2984	1240	11	aim	aim	NOUN
cblr-2984	1240	12	is	be	AUX
cblr-2984	1240	13	to	to	PART
cblr-2984	1240	14	serve	serve	VERB
cblr-2984	1240	15	as	as	ADP
cblr-2984	1240	16	an	an	DET
cblr-2984	1240	17	alternative	alternative	NOUN
cblr-2984	1240	18	for	for	ADP
cblr-2984	1240	19	the	the	DET
cblr-2984	1240	20	flawed	flawed	ADJ
cblr-2984	1240	21	doctrine	doctrine	NOUN
cblr-2984	1240	22	that	that	PRON
cblr-2984	1240	23	determines	determine	VERB
cblr-2984	1240	24	the	the	DET
cblr-2984	1240	25	tax	tax	NOUN
cblr-2984	1240	26	treatment	treatment	NOUN
cblr-2984	1240	27	of	of	ADP
cblr-2984	1240	28	these	these	DET
cblr-2984	1240	29	types	type	NOUN
cblr-2984	1240	30	of	of	ADP
cblr-2984	1240	31	combinations	combination	NOUN
cblr-2984	1240	32	.	.	PUNCT
cblr-2984	1241	1	however	however	ADV
cblr-2984	1241	2	,	,	PUNCT
cblr-2984	1241	3	there	there	PRON
cblr-2984	1241	4	are	be	VERB
cblr-2984	1241	5	a	a	DET
cblr-2984	1241	6	number	number	NOUN
cblr-2984	1241	7	of	of	ADP
cblr-2984	1241	8	other	other	ADJ
cblr-2984	1241	9	types	type	NOUN
cblr-2984	1241	10	of	of	ADP
cblr-2984	1241	11	transactions	transaction	NOUN
cblr-2984	1241	12	that	that	PRON
cblr-2984	1241	13	currently	currently	ADV
cblr-2984	1241	14	may	may	AUX
cblr-2984	1241	15	be	be	AUX
cblr-2984	1241	16	classified	classify	VERB
cblr-2984	1241	17	as	as	ADP
cblr-2984	1241	18	reorganizations	reorganization	NOUN
cblr-2984	1241	19	under	under	ADP
cblr-2984	1241	20	different	different	ADJ
cblr-2984	1241	21	provisions	provision	NOUN
cblr-2984	1241	22	of	of	ADP
cblr-2984	1241	23	the	the	DET
cblr-2984	1241	24	code.241	code.241	NOUN
cblr-2984	1241	25	these	these	DET
cblr-2984	1241	26	types	type	NOUN
cblr-2984	1241	27	of	of	ADP
cblr-2984	1241	28	reorganizations	reorganization	NOUN
cblr-2984	1241	29	,	,	PUNCT
cblr-2984	1241	30	such	such	ADJ
cblr-2984	1241	31	as	as	ADP
cblr-2984	1241	32	stock	stock	NOUN
cblr-2984	1241	33	-	-	PUNCT
cblr-2984	1241	34	for	for	ADP
cblr-2984	1241	35	-	-	PUNCT
cblr-2984	1241	36	stock242	stock242	NOUN
cblr-2984	1241	37	or	or	CCONJ
cblr-2984	1241	38	assets	asset	NOUN
cblr-2984	1241	39	-	-	PUNCT
cblr-2984	1241	40	for	for	ADP
cblr-2984	1241	41	-	-	PUNCT
cblr-2984	1241	42	stock2	stock2	NOUN
cblr-2984	1241	43	43	43	NUM
cblr-2984	1241	44	exchanges	exchange	NOUN
cblr-2984	1241	45	,	,	PUNCT
cblr-2984	1241	46	are	be	AUX
cblr-2984	1241	47	subject	subject	ADJ
cblr-2984	1241	48	to	to	ADP
cblr-2984	1241	49	their	their	PRON
cblr-2984	1241	50	own	own	ADJ
cblr-2984	1241	51	sets	set	NOUN
cblr-2984	1241	52	of	of	ADP
cblr-2984	1241	53	statutory	statutory	ADJ
cblr-2984	1241	54	requirements	requirement	NOUN
cblr-2984	1241	55	that	that	PRON
cblr-2984	1241	56	explicitly	explicitly	ADV
cblr-2984	1241	57	state	state	VERB
cblr-2984	1241	58	the	the	DET
cblr-2984	1241	59	type	type	NOUN
cblr-2984	1241	60	and	and	CCONJ
cblr-2984	1241	61	composition	composition	NOUN
cblr-2984	1241	62	of	of	ADP
cblr-2984	1241	63	consideration	consideration	NOUN
cblr-2984	1241	64	that	that	SCONJ
cblr-2984	1241	65	an	an	DET
cblr-2984	1241	66	acquiror	acquiror	NOUN
cblr-2984	1241	67	must	must	AUX
cblr-2984	1241	68	pay	pay	VERB
cblr-2984	1241	69	to	to	ADP
cblr-2984	1241	70	a	a	DET
cblr-2984	1241	71	target	target	NOUN
cblr-2984	1241	72	to	to	PART
cblr-2984	1241	73	qualify	qualify	VERB
cblr-2984	1241	74	for	for	ADP
cblr-2984	1241	75	reorganization	reorganization	NOUN
cblr-2984	1241	76	treatment	treatment	NOUN
cblr-2984	1241	77	.	.	PUNCT
cblr-2984	1242	1	44	44	NUM
cblr-2984	1242	2	those	those	DET
cblr-2984	1242	3	types	type	NOUN
cblr-2984	1242	4	of	of	ADP
cblr-2984	1242	5	transactions	transaction	NOUN
cblr-2984	1242	6	are	be	AUX
cblr-2984	1242	7	not	not	PART
cblr-2984	1242	8	subject	subject	ADJ
cblr-2984	1242	9	to	to	ADP
cblr-2984	1242	10	the	the	DET
cblr-2984	1242	11	judicially	judicially	ADV
cblr-2984	1242	12	created	create	VERB
cblr-2984	1242	13	continuity	continuity	NOUN
cblr-2984	1242	14	of	of	ADP
cblr-2984	1242	15	interest	interest	NOUN
cblr-2984	1242	16	doctrine	doctrine	NOUN
cblr-2984	1242	17	that	that	PRON
cblr-2984	1242	18	is	be	AUX
cblr-2984	1242	19	the	the	DET
cblr-2984	1242	20	focus	focus	NOUN
cblr-2984	1242	21	of	of	ADP
cblr-2984	1242	22	this	this	DET
cblr-2984	1242	23	article	article	NOUN
cblr-2984	1242	24	.	.	PUNCT
cblr-2984	1243	1	an	an	DET
cblr-2984	1243	2	interesting	interesting	ADJ
cblr-2984	1243	3	question	question	NOUN
cblr-2984	1243	4	for	for	ADP
cblr-2984	1243	5	the	the	DET
cblr-2984	1243	6	future	future	NOUN
cblr-2984	1243	7	is	be	AUX
cblr-2984	1243	8	whether	whether	SCONJ
cblr-2984	1243	9	the	the	DET
cblr-2984	1243	10	proposal	proposal	NOUN
cblr-2984	1243	11	could	could	AUX
cblr-2984	1243	12	or	or	CCONJ
cblr-2984	1243	13	should	should	AUX
cblr-2984	1243	14	be	be	AUX
cblr-2984	1243	15	applied	apply	VERB
cblr-2984	1243	16	to	to	ADP
cblr-2984	1243	17	all	all	DET
cblr-2984	1243	18	transactions	transaction	NOUN
cblr-2984	1243	19	that	that	PRON
cblr-2984	1243	20	may	may	AUX
cblr-2984	1243	21	qualify	qualify	VERB
cblr-2984	1243	22	as	as	ADP
cblr-2984	1243	23	reorganizations	reorganization	NOUN
cblr-2984	1243	24	under	under	ADP
cblr-2984	1243	25	the	the	DET
cblr-2984	1243	26	code	code	NOUN
cblr-2984	1243	27	,	,	PUNCT
cblr-2984	1243	28	rather	rather	ADV
cblr-2984	1243	29	than	than	ADP
cblr-2984	1243	30	just	just	ADV
cblr-2984	1243	31	those	those	PRON
cblr-2984	1243	32	that	that	PRON
cblr-2984	1243	33	are	be	AUX
cblr-2984	1243	34	subject	subject	ADJ
cblr-2984	1243	35	to	to	ADP
cblr-2984	1243	36	the	the	DET
cblr-2984	1243	37	continuity	continuity	NOUN
cblr-2984	1243	38	of	of	ADP
cblr-2984	1243	39	interest	interest	NOUN
cblr-2984	1243	40	241	241	NUM
cblr-2984	1243	41	see	see	VERB
cblr-2984	1243	42	i.r.c	i.r.c	NOUN
cblr-2984	1243	43	.	.	PUNCT
cblr-2984	1244	1	§	§	PROPN
cblr-2984	1244	2	§	§	PROPN
cblr-2984	1244	3	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	1244	4	)	)	PUNCT
cblr-2984	1244	5	,	,	PUNCT
cblr-2984	1245	1	(	(	PUNCT
cblr-2984	1245	2	c	c	NOUN
cblr-2984	1245	3	)	)	PUNCT
cblr-2984	1245	4	,	,	PUNCT
cblr-2984	1245	5	(	(	PUNCT
cblr-2984	1245	6	d	d	NOUN
cblr-2984	1245	7	)	)	PUNCT
cblr-2984	1245	8	,	,	PUNCT
cblr-2984	1245	9	(	(	PUNCT
cblr-2984	1245	10	e	e	NOUN
cblr-2984	1245	11	)	)	PUNCT
cblr-2984	1245	12	,	,	PUNCT
cblr-2984	1245	13	(	(	PUNCT
cblr-2984	1245	14	f	f	X
cblr-2984	1245	15	)	)	PUNCT
cblr-2984	1245	16	,	,	PUNCT
cblr-2984	1245	17	(	(	PUNCT
cblr-2984	1245	18	g	g	NOUN
cblr-2984	1245	19	)	)	PUNCT
cblr-2984	1245	20	,	,	PUNCT
cblr-2984	1245	21	(	(	PUNCT
cblr-2984	1245	22	a)(2)(e	a)(2)(e	X
cblr-2984	1245	23	)	)	PUNCT
cblr-2984	1245	24	(	(	PUNCT
cblr-2984	1245	25	2005	2005	NUM
cblr-2984	1245	26	)	)	PUNCT
cblr-2984	1245	27	.	.	PUNCT
cblr-2984	1246	1	242	242	NUM
cblr-2984	1246	2	an	an	DET
cblr-2984	1246	3	exchange	exchange	NOUN
cblr-2984	1246	4	of	of	ADP
cblr-2984	1246	5	the	the	DET
cblr-2984	1246	6	acquiror	acquiror	NOUN
cblr-2984	1246	7	's	's	PART
cblr-2984	1246	8	voting	voting	NOUN
cblr-2984	1246	9	stock	stock	NOUN
cblr-2984	1246	10	for	for	ADP
cblr-2984	1246	11	target	target	NOUN
cblr-2984	1246	12	stock	stock	NOUN
cblr-2984	1246	13	(	(	PUNCT
cblr-2984	1246	14	also	also	ADV
cblr-2984	1246	15	referred	refer	VERB
cblr-2984	1246	16	to	to	ADP
cblr-2984	1246	17	as	as	ADP
cblr-2984	1246	18	a	a	DET
cblr-2984	1246	19	"	"	PUNCT
cblr-2984	1246	20	type	type	NOUN
cblr-2984	1246	21	b	b	NOUN
cblr-2984	1246	22	"	"	PUNCT
cblr-2984	1246	23	reorganization	reorganization	NOUN
cblr-2984	1246	24	)	)	PUNCT
cblr-2984	1246	25	will	will	AUX
cblr-2984	1246	26	qualify	qualify	VERB
cblr-2984	1246	27	as	as	ADP
cblr-2984	1246	28	a	a	DET
cblr-2984	1246	29	reorganization	reorganization	NOUN
cblr-2984	1246	30	if	if	SCONJ
cblr-2984	1246	31	the	the	DET
cblr-2984	1246	32	target	target	NOUN
cblr-2984	1246	33	stock	stock	NOUN
cblr-2984	1246	34	is	be	AUX
cblr-2984	1246	35	exchanged	exchange	VERB
cblr-2984	1246	36	solely	solely	ADV
cblr-2984	1246	37	for	for	SCONJ
cblr-2984	1246	38	the	the	DET
cblr-2984	1246	39	acquiror	acquiror	NOUN
cblr-2984	1246	40	voting	vote	VERB
cblr-2984	1246	41	stock	stock	NOUN
cblr-2984	1246	42	and	and	CCONJ
cblr-2984	1246	43	after	after	ADP
cblr-2984	1246	44	the	the	DET
cblr-2984	1246	45	exchange	exchange	NOUN
cblr-2984	1246	46	the	the	DET
cblr-2984	1246	47	acquiror	acquiror	NOUN
cblr-2984	1246	48	(	(	PUNCT
cblr-2984	1246	49	or	or	CCONJ
cblr-2984	1246	50	a	a	DET
cblr-2984	1246	51	corporate	corporate	ADJ
cblr-2984	1246	52	subsidiary	subsidiary	NOUN
cblr-2984	1246	53	of	of	ADP
cblr-2984	1246	54	the	the	DET
cblr-2984	1246	55	acquiror	acquiror	NOUN
cblr-2984	1246	56	)	)	PUNCT
cblr-2984	1246	57	owns	own	VERB
cblr-2984	1246	58	at	at	ADP
cblr-2984	1246	59	least	least	ADV
cblr-2984	1246	60	80	80	NUM
cblr-2984	1246	61	percent	percent	NOUN
cblr-2984	1246	62	of	of	ADP
cblr-2984	1246	63	the	the	DET
cblr-2984	1246	64	target	target	NOUN
cblr-2984	1246	65	's	's	PART
cblr-2984	1246	66	voting	voting	NOUN
cblr-2984	1246	67	stock	stock	NOUN
cblr-2984	1246	68	and	and	CCONJ
cblr-2984	1246	69	80	80	NUM
cblr-2984	1246	70	percent	percent	NOUN
cblr-2984	1246	71	of	of	ADP
cblr-2984	1246	72	each	each	DET
cblr-2984	1246	73	class	class	NOUN
cblr-2984	1246	74	of	of	ADP
cblr-2984	1246	75	the	the	DET
cblr-2984	1246	76	target	target	NOUN
cblr-2984	1246	77	's	's	PART
cblr-2984	1246	78	non	non	ADJ
cblr-2984	1246	79	-	-	ADJ
cblr-2984	1246	80	voting	voting	ADJ
cblr-2984	1246	81	stock	stock	NOUN
cblr-2984	1246	82	.	.	PUNCT
cblr-2984	1247	1	i.r.c	i.r.c	NOUN
cblr-2984	1247	2	.	.	PUNCT
cblr-2984	1248	1	§	§	PROPN
cblr-2984	1248	2	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	1248	3	)	)	PUNCT
cblr-2984	1248	4	(	(	PUNCT
cblr-2984	1248	5	2005	2005	NUM
cblr-2984	1248	6	)	)	PUNCT
cblr-2984	1248	7	.	.	PUNCT
cblr-2984	1249	1	243	243	NUM
cblr-2984	1249	2	the	the	DET
cblr-2984	1249	3	acquisition	acquisition	NOUN
cblr-2984	1249	4	of	of	ADP
cblr-2984	1249	5	"	"	PUNCT
cblr-2984	1249	6	substantially	substantially	ADV
cblr-2984	1249	7	all	all	PRON
cblr-2984	1249	8	"	"	PUNCT
cblr-2984	1249	9	of	of	ADP
cblr-2984	1249	10	the	the	DET
cblr-2984	1249	11	properties	property	NOUN
cblr-2984	1249	12	of	of	ADP
cblr-2984	1249	13	the	the	DET
cblr-2984	1249	14	target	target	NOUN
cblr-2984	1249	15	in	in	ADP
cblr-2984	1249	16	exchange	exchange	NOUN
cblr-2984	1249	17	"	"	PUNCT
cblr-2984	1249	18	solely	solely	ADV
cblr-2984	1249	19	for	for	ADP
cblr-2984	1249	20	voting	vote	VERB
cblr-2984	1249	21	stock	stock	NOUN
cblr-2984	1249	22	"	"	PUNCT
cblr-2984	1249	23	of	of	ADP
cblr-2984	1249	24	acquiror	acquiror	NOUN
cblr-2984	1249	25	(	(	PUNCT
cblr-2984	1249	26	also	also	ADV
cblr-2984	1249	27	referred	refer	VERB
cblr-2984	1249	28	to	to	ADP
cblr-2984	1249	29	as	as	ADP
cblr-2984	1249	30	a	a	DET
cblr-2984	1249	31	"	"	PUNCT
cblr-2984	1249	32	type	type	NOUN
cblr-2984	1249	33	c	c	NOUN
cblr-2984	1249	34	"	"	PUNCT
cblr-2984	1249	35	reorganization	reorganization	NOUN
cblr-2984	1249	36	)	)	PUNCT
cblr-2984	1249	37	followed	follow	VERB
cblr-2984	1249	38	by	by	ADP
cblr-2984	1249	39	the	the	DET
cblr-2984	1249	40	liquidation	liquidation	NOUN
cblr-2984	1249	41	of	of	ADP
cblr-2984	1249	42	the	the	DET
cblr-2984	1249	43	target	target	NOUN
cblr-2984	1249	44	will	will	AUX
cblr-2984	1249	45	qualify	qualify	VERB
cblr-2984	1249	46	as	as	ADP
cblr-2984	1249	47	a	a	DET
cblr-2984	1249	48	reorganization	reorganization	NOUN
cblr-2984	1249	49	.	.	PUNCT
cblr-2984	1250	1	in	in	ADP
cblr-2984	1250	2	determining	determine	VERB
cblr-2984	1250	3	whether	whether	SCONJ
cblr-2984	1250	4	the	the	DET
cblr-2984	1250	5	exchange	exchange	NOUN
cblr-2984	1250	6	is	be	AUX
cblr-2984	1250	7	"	"	PUNCT
cblr-2984	1250	8	solely	solely	ADV
cblr-2984	1250	9	for	for	ADP
cblr-2984	1250	10	voting	vote	VERB
cblr-2984	1250	11	stock	stock	NOUN
cblr-2984	1250	12	,	,	PUNCT
cblr-2984	1250	13	"	"	PUNCT
cblr-2984	1250	14	the	the	DET
cblr-2984	1250	15	statute	statute	NOUN
cblr-2984	1250	16	provides	provide	VERB
cblr-2984	1250	17	that	that	SCONJ
cblr-2984	1250	18	the	the	DET
cblr-2984	1250	19	assumption	assumption	NOUN
cblr-2984	1250	20	by	by	ADP
cblr-2984	1250	21	the	the	DET
cblr-2984	1250	22	acquiror	acquiror	NOUN
cblr-2984	1250	23	of	of	ADP
cblr-2984	1250	24	the	the	DET
cblr-2984	1250	25	target	target	NOUN
cblr-2984	1250	26	's	's	PART
cblr-2984	1250	27	liabilities	liability	NOUN
cblr-2984	1250	28	is	be	AUX
cblr-2984	1250	29	disregarded	disregard	VERB
cblr-2984	1250	30	.	.	PUNCT
cblr-2984	1251	1	an	an	DET
cblr-2984	1251	2	exception	exception	NOUN
cblr-2984	1251	3	to	to	ADP
cblr-2984	1251	4	the	the	DET
cblr-2984	1251	5	"	"	PUNCT
cblr-2984	1251	6	solely	solely	ADV
cblr-2984	1251	7	for	for	ADP
cblr-2984	1251	8	voting	vote	VERB
cblr-2984	1251	9	stock	stock	NOUN
cblr-2984	1251	10	"	"	PUNCT
cblr-2984	1251	11	requirement	requirement	NOUN
cblr-2984	1251	12	is	be	AUX
cblr-2984	1251	13	that	that	SCONJ
cblr-2984	1251	14	the	the	DET
cblr-2984	1251	15	acquiror	acquiror	NOUN
cblr-2984	1251	16	may	may	AUX
cblr-2984	1251	17	transfer	transfer	VERB
cblr-2984	1251	18	boot	boot	NOUN
cblr-2984	1251	19	to	to	ADP
cblr-2984	1251	20	the	the	DET
cblr-2984	1251	21	target	target	NOUN
cblr-2984	1251	22	if	if	SCONJ
cblr-2984	1251	23	at	at	ADV
cblr-2984	1251	24	least	least	ADV
cblr-2984	1251	25	80	80	NUM
cblr-2984	1251	26	percent	percent	NOUN
cblr-2984	1251	27	of	of	ADP
cblr-2984	1251	28	the	the	DET
cblr-2984	1251	29	fair	fair	ADJ
cblr-2984	1251	30	market	market	NOUN
cblr-2984	1251	31	value	value	NOUN
cblr-2984	1251	32	of	of	ADP
cblr-2984	1251	33	target	target	NOUN
cblr-2984	1251	34	's	's	PART
cblr-2984	1251	35	properties	property	NOUN
cblr-2984	1251	36	are	be	AUX
cblr-2984	1251	37	acquired	acquire	VERB
cblr-2984	1251	38	solely	solely	ADV
cblr-2984	1251	39	for	for	ADP
cblr-2984	1251	40	voting	vote	VERB
cblr-2984	1251	41	stock	stock	NOUN
cblr-2984	1251	42	.	.	PUNCT
cblr-2984	1252	1	i.r.c	i.r.c	NOUN
cblr-2984	1252	2	.	.	PUNCT
cblr-2984	1253	1	§	§	PROPN
cblr-2984	1253	2	368(a)(1)(c	368(a)(1)(c	PROPN
cblr-2984	1253	3	)	)	PUNCT
cblr-2984	1253	4	(	(	PUNCT
cblr-2984	1253	5	2005	2005	NUM
cblr-2984	1253	6	)	)	PUNCT
cblr-2984	1253	7	.	.	PUNCT
cblr-2984	1254	1	244	244	NUM
cblr-2984	1254	2	see	see	ADJ
cblr-2984	1254	3	i.r.c	i.r.c	NOUN
cblr-2984	1254	4	.	.	PUNCT
cblr-2984	1255	1	§	§	PROPN
cblr-2984	1255	2	§	§	PROPN
cblr-2984	1255	3	368(a)(1)(b	368(a)(1)(b	PROPN
cblr-2984	1255	4	)	)	PUNCT
cblr-2984	1255	5	,	,	PUNCT
cblr-2984	1255	6	(	(	PUNCT
cblr-2984	1255	7	c	c	X
cblr-2984	1255	8	)	)	PUNCT
cblr-2984	1255	9	(	(	PUNCT
cblr-2984	1255	10	2005	2005	NUM
cblr-2984	1255	11	)	)	PUNCT
cblr-2984	1255	12	.	.	PUNCT
cblr-2984	1256	1	no	no	INTJ
cblr-2984	1256	2	.	.	PUNCT
cblr-2984	1257	1	1:11	1:11	NUM
cblr-2984	1257	2	confronting	confronting	NOUN
cblr-2984	1257	3	continuity	continuity	NOUN
cblr-2984	1257	4	columbia	columbia	PROPN
cblr-2984	1257	5	business	business	NOUN
cblr-2984	1257	6	law	law	PROPN
cblr-2984	1257	7	review	review	NOUN
cblr-2984	1257	8	doctrine	doctrine	NOUN
cblr-2984	1257	9	.	.	PUNCT
cblr-2984	1258	1	has	have	AUX
cblr-2984	1258	2	congress	congress	PROPN
cblr-2984	1258	3	created	create	VERB
cblr-2984	1258	4	specific	specific	ADJ
cblr-2984	1258	5	consideration	consideration	NOUN
cblr-2984	1258	6	requirements	requirement	NOUN
cblr-2984	1258	7	for	for	ADP
cblr-2984	1258	8	these	these	DET
cblr-2984	1258	9	other	other	ADJ
cblr-2984	1258	10	types	type	NOUN
cblr-2984	1258	11	of	of	ADP
cblr-2984	1258	12	reorganizations	reorganization	NOUN
cblr-2984	1258	13	for	for	ADP
cblr-2984	1258	14	a	a	DET
cblr-2984	1258	15	reason	reason	NOUN
cblr-2984	1258	16	?	?	PUNCT
cblr-2984	1259	1	if	if	SCONJ
cblr-2984	1259	2	one	one	PRON
cblr-2984	1259	3	is	be	AUX
cblr-2984	1259	4	inclined	incline	VERB
cblr-2984	1259	5	to	to	PART
cblr-2984	1259	6	view	view	VERB
cblr-2984	1259	7	the	the	DET
cblr-2984	1259	8	tax	tax	NOUN
cblr-2984	1259	9	treatment	treatment	NOUN
cblr-2984	1259	10	of	of	ADP
cblr-2984	1259	11	all	all	DET
cblr-2984	1259	12	corporate	corporate	ADJ
cblr-2984	1259	13	combinations	combination	NOUN
cblr-2984	1259	14	(	(	PUNCT
cblr-2984	1259	15	regardless	regardless	ADV
cblr-2984	1259	16	of	of	ADP
cblr-2984	1259	17	transaction	transaction	NOUN
cblr-2984	1259	18	structure	structure	NOUN
cblr-2984	1259	19	)	)	PUNCT
cblr-2984	1259	20	as	as	ADP
cblr-2984	1259	21	raising	raise	VERB
cblr-2984	1259	22	the	the	DET
cblr-2984	1259	23	same	same	ADJ
cblr-2984	1259	24	basic	basic	ADJ
cblr-2984	1259	25	policy	policy	NOUN
cblr-2984	1259	26	concerns	concern	NOUN
cblr-2984	1259	27	,	,	PUNCT
cblr-2984	1259	28	then	then	ADV
cblr-2984	1259	29	perhaps	perhaps	ADV
cblr-2984	1259	30	the	the	DET
cblr-2984	1259	31	proposal	proposal	NOUN
cblr-2984	1259	32	could	could	AUX
cblr-2984	1259	33	be	be	AUX
cblr-2984	1259	34	viewed	view	VERB
cblr-2984	1259	35	as	as	ADP
cblr-2984	1259	36	a	a	DET
cblr-2984	1259	37	prototype	prototype	NOUN
cblr-2984	1259	38	that	that	PRON
cblr-2984	1259	39	could	could	AUX
cblr-2984	1259	40	be	be	AUX
cblr-2984	1259	41	expanded	expand	VERB
cblr-2984	1259	42	beyond	beyond	ADP
cblr-2984	1259	43	forward	forward	ADJ
cblr-2984	1259	44	statutory	statutory	ADJ
cblr-2984	1259	45	mergers.24	mergers.24	NOUN
cblr-2984	1259	46	alternatively	alternatively	ADV
cblr-2984	1259	47	,	,	PUNCT
cblr-2984	1259	48	if	if	SCONJ
cblr-2984	1259	49	one	one	PRON
cblr-2984	1259	50	finds	find	VERB
cblr-2984	1259	51	unique	unique	ADJ
cblr-2984	1259	52	policies	policy	NOUN
cblr-2984	1259	53	justifying	justify	VERB
cblr-2984	1259	54	disparate	disparate	ADJ
cblr-2984	1259	55	tax	tax	NOUN
cblr-2984	1259	56	treatment	treatment	NOUN
cblr-2984	1259	57	for	for	ADP
cblr-2984	1259	58	different	different	ADJ
cblr-2984	1259	59	types	type	NOUN
cblr-2984	1259	60	of	of	ADP
cblr-2984	1259	61	corporate	corporate	ADJ
cblr-2984	1259	62	combinations	combination	NOUN
cblr-2984	1259	63	(	(	PUNCT
cblr-2984	1259	64	or	or	CCONJ
cblr-2984	1259	65	otherwise	otherwise	ADV
cblr-2984	1259	66	desires	desire	VERB
cblr-2984	1259	67	partial	partial	ADJ
cblr-2984	1259	68	renovation	renovation	NOUN
cblr-2984	1259	69	of	of	ADP
cblr-2984	1259	70	the	the	DET
cblr-2984	1259	71	reorganization	reorganization	NOUN
cblr-2984	1259	72	provisions	provision	NOUN
cblr-2984	1259	73	of	of	ADP
cblr-2984	1259	74	the	the	DET
cblr-2984	1259	75	code	code	NOUN
cblr-2984	1259	76	rather	rather	ADV
cblr-2984	1259	77	than	than	ADP
cblr-2984	1259	78	wholesale	wholesale	ADJ
cblr-2984	1259	79	demolition	demolition	NOUN
cblr-2984	1259	80	)	)	PUNCT
cblr-2984	1259	81	,	,	PUNCT
cblr-2984	1259	82	the	the	DET
cblr-2984	1259	83	proposal	proposal	NOUN
cblr-2984	1259	84	could	could	AUX
cblr-2984	1259	85	be	be	AUX
cblr-2984	1259	86	enacted	enact	VERB
cblr-2984	1259	87	as	as	SCONJ
cblr-2984	1259	88	presented	present	VERB
cblr-2984	1259	89	in	in	ADP
cblr-2984	1259	90	this	this	DET
cblr-2984	1259	91	article	article	NOUN
cblr-2984	1259	92	and	and	CCONJ
cblr-2984	1259	93	limited	limit	VERB
cblr-2984	1259	94	to	to	ADP
cblr-2984	1259	95	transactions	transaction	NOUN
cblr-2984	1259	96	subject	subject	ADJ
cblr-2984	1259	97	to	to	ADP
cblr-2984	1259	98	the	the	DET
cblr-2984	1259	99	continuity	continuity	NOUN
cblr-2984	1259	100	of	of	ADP
cblr-2984	1259	101	interest	interest	NOUN
cblr-2984	1259	102	doctrine	doctrine	NOUN
cblr-2984	1259	103	.	.	PUNCT
cblr-2984	1260	1	vi	vi	X
cblr-2984	1260	2	.	.	PROPN
cblr-2984	1260	3	conclusion	conclusion	NOUN
cblr-2984	1260	4	this	this	DET
cblr-2984	1260	5	article	article	NOUN
cblr-2984	1260	6	has	have	AUX
cblr-2984	1260	7	offered	offer	VERB
cblr-2984	1260	8	a	a	DET
cblr-2984	1260	9	new	new	ADJ
cblr-2984	1260	10	justification	justification	NOUN
cblr-2984	1260	11	for	for	ADP
cblr-2984	1260	12	repeal	repeal	NOUN
cblr-2984	1260	13	of	of	ADP
cblr-2984	1260	14	the	the	DET
cblr-2984	1260	15	continuity	continuity	NOUN
cblr-2984	1260	16	of	of	ADP
cblr-2984	1260	17	interest	interest	NOUN
cblr-2984	1260	18	doctrine	doctrine	NOUN
cblr-2984	1260	19	.	.	PUNCT
cblr-2984	1261	1	the	the	DET
cblr-2984	1261	2	typical	typical	ADJ
cblr-2984	1261	3	criticisms	criticism	NOUN
cblr-2984	1261	4	that	that	SCONJ
cblr-2984	1261	5	commentators	commentator	NOUN
cblr-2984	1261	6	have	have	AUX
cblr-2984	1261	7	offered	offer	VERB
cblr-2984	1261	8	in	in	ADP
cblr-2984	1261	9	the	the	DET
cblr-2984	1261	10	past	past	NOUN
cblr-2984	1261	11	-	-	PUNCT
cblr-2984	1261	12	that	that	SCONJ
cblr-2984	1261	13	the	the	DET
cblr-2984	1261	14	doctrine	doctrine	NOUN
cblr-2984	1261	15	is	be	AUX
cblr-2984	1261	16	unclear	unclear	ADJ
cblr-2984	1261	17	,	,	PUNCT
cblr-2984	1261	18	inefficient	inefficient	ADJ
cblr-2984	1261	19	,	,	PUNCT
cblr-2984	1261	20	and	and	CCONJ
cblr-2984	1261	21	unfair	unfair	ADJ
cblr-2984	1261	22	-	-	PUNCT
cblr-2984	1261	23	are	be	AUX
cblr-2984	1261	24	largely	largely	ADV
cblr-2984	1261	25	irrelevant	irrelevant	ADJ
cblr-2984	1261	26	and	and	CCONJ
cblr-2984	1261	27	unpersuasive	unpersuasive	ADJ
cblr-2984	1261	28	.	.	PUNCT
cblr-2984	1262	1	rather	rather	ADV
cblr-2984	1262	2	,	,	PUNCT
cblr-2984	1262	3	this	this	DET
cblr-2984	1262	4	article	article	NOUN
cblr-2984	1262	5	has	have	AUX
cblr-2984	1262	6	examined	examine	VERB
cblr-2984	1262	7	the	the	DET
cblr-2984	1262	8	role	role	NOUN
cblr-2984	1262	9	of	of	ADP
cblr-2984	1262	10	the	the	DET
cblr-2984	1262	11	doctrine	doctrine	NOUN
cblr-2984	1262	12	in	in	ADP
cblr-2984	1262	13	determining	determine	VERB
cblr-2984	1262	14	whether	whether	SCONJ
cblr-2984	1262	15	a	a	DET
cblr-2984	1262	16	particular	particular	ADJ
cblr-2984	1262	17	merger	merger	NOUN
cblr-2984	1262	18	merits	merit	VERB
cblr-2984	1262	19	special	special	ADJ
cblr-2984	1262	20	tax	tax	NOUN
cblr-2984	1262	21	treatment	treatment	NOUN
cblr-2984	1262	22	.	.	PUNCT
cblr-2984	1263	1	this	this	DET
cblr-2984	1263	2	article	article	NOUN
cblr-2984	1263	3	has	have	AUX
cblr-2984	1263	4	argued	argue	VERB
cblr-2984	1263	5	that	that	SCONJ
cblr-2984	1263	6	the	the	DET
cblr-2984	1263	7	continuity	continuity	NOUN
cblr-2984	1263	8	of	of	ADP
cblr-2984	1263	9	interest	interest	NOUN
cblr-2984	1263	10	doctrine	doctrine	NOUN
cblr-2984	1263	11	is	be	AUX
cblr-2984	1263	12	an	an	DET
cblr-2984	1263	13	ineffective	ineffective	ADJ
cblr-2984	1263	14	means	mean	NOUN
cblr-2984	1263	15	of	of	ADP
cblr-2984	1263	16	distinguishing	distinguish	VERB
cblr-2984	1263	17	between	between	ADP
cblr-2984	1263	18	mergers	merger	NOUN
cblr-2984	1263	19	that	that	PRON
cblr-2984	1263	20	represent	represent	VERB
cblr-2984	1263	21	mere	mere	ADJ
cblr-2984	1263	22	changes	change	NOUN
cblr-2984	1263	23	in	in	ADP
cblr-2984	1263	24	form	form	NOUN
cblr-2984	1263	25	and	and	CCONJ
cblr-2984	1263	26	those	those	PRON
cblr-2984	1263	27	that	that	PRON
cblr-2984	1263	28	are	be	AUX
cblr-2984	1263	29	the	the	DET
cblr-2984	1263	30	equivalent	equivalent	NOUN
cblr-2984	1263	31	of	of	ADP
cblr-2984	1263	32	ordinary	ordinary	ADJ
cblr-2984	1263	33	sales	sale	NOUN
cblr-2984	1263	34	.	.	PUNCT
cblr-2984	1264	1	it	it	PRON
cblr-2984	1264	2	has	have	AUX
cblr-2984	1264	3	demonstrated	demonstrate	VERB
cblr-2984	1264	4	that	that	SCONJ
cblr-2984	1264	5	the	the	DET
cblr-2984	1264	6	end	end	NOUN
cblr-2984	1264	7	that	that	SCONJ
cblr-2984	1264	8	the	the	DET
cblr-2984	1264	9	continuity	continuity	NOUN
cblr-2984	1264	10	of	of	ADP
cblr-2984	1264	11	interest	interest	NOUN
cblr-2984	1264	12	doctrine	doctrine	NOUN
cblr-2984	1264	13	serves	serve	VERB
cblr-2984	1264	14	-	-	PUNCT
cblr-2984	1264	15	an	an	DET
cblr-2984	1264	16	aggregate	aggregate	ADJ
cblr-2984	1264	17	group	group	NOUN
cblr-2984	1264	18	of	of	ADP
cblr-2984	1264	19	target	target	NOUN
cblr-2984	1264	20	shareholders	shareholder	NOUN
cblr-2984	1264	21	continuing	continue	VERB
cblr-2984	1264	22	their	their	PRON
cblr-2984	1264	23	245	245	NUM
cblr-2984	1264	24	if	if	SCONJ
cblr-2984	1264	25	the	the	DET
cblr-2984	1264	26	proposal	proposal	NOUN
cblr-2984	1264	27	is	be	AUX
cblr-2984	1264	28	expanded	expand	VERB
cblr-2984	1264	29	to	to	PART
cblr-2984	1264	30	cover	cover	VERB
cblr-2984	1264	31	stock	stock	NOUN
cblr-2984	1264	32	or	or	CCONJ
cblr-2984	1264	33	asset	asset	NOUN
cblr-2984	1264	34	acquisitions	acquisition	NOUN
cblr-2984	1264	35	(	(	PUNCT
cblr-2984	1264	36	as	as	SCONJ
cblr-2984	1264	37	opposed	oppose	VERB
cblr-2984	1264	38	to	to	ADP
cblr-2984	1264	39	solely	solely	ADV
cblr-2984	1264	40	mergers	merger	NOUN
cblr-2984	1264	41	)	)	PUNCT
cblr-2984	1264	42	,	,	PUNCT
cblr-2984	1264	43	the	the	DET
cblr-2984	1264	44	proposal	proposal	NOUN
cblr-2984	1264	45	would	would	AUX
cblr-2984	1264	46	presumably	presumably	ADV
cblr-2984	1264	47	need	need	VERB
cblr-2984	1264	48	to	to	PART
cblr-2984	1264	49	include	include	VERB
cblr-2984	1264	50	additional	additional	ADJ
cblr-2984	1264	51	rules	rule	NOUN
cblr-2984	1264	52	governing	govern	VERB
cblr-2984	1264	53	the	the	DET
cblr-2984	1264	54	amount	amount	NOUN
cblr-2984	1264	55	of	of	ADP
cblr-2984	1264	56	a	a	DET
cblr-2984	1264	57	target	target	NOUN
cblr-2984	1264	58	's	's	PART
cblr-2984	1264	59	assets	asset	NOUN
cblr-2984	1264	60	or	or	CCONJ
cblr-2984	1264	61	stock	stock	NOUN
cblr-2984	1264	62	that	that	PRON
cblr-2984	1264	63	an	an	DET
cblr-2984	1264	64	acquiror	acquiror	NOUN
cblr-2984	1264	65	or	or	CCONJ
cblr-2984	1264	66	its	its	PRON
cblr-2984	1264	67	shareholders	shareholder	NOUN
cblr-2984	1264	68	must	must	AUX
cblr-2984	1264	69	obtain	obtain	VERB
cblr-2984	1264	70	in	in	ADP
cblr-2984	1264	71	order	order	NOUN
cblr-2984	1264	72	for	for	SCONJ
cblr-2984	1264	73	a	a	DET
cblr-2984	1264	74	mere	mere	ADJ
cblr-2984	1264	75	change	change	NOUN
cblr-2984	1264	76	in	in	ADP
cblr-2984	1264	77	form	form	NOUN
cblr-2984	1264	78	to	to	PART
cblr-2984	1264	79	be	be	AUX
cblr-2984	1264	80	deemed	deem	VERB
cblr-2984	1264	81	to	to	PART
cblr-2984	1264	82	have	have	AUX
cblr-2984	1264	83	occurred	occur	VERB
cblr-2984	1264	84	.	.	PUNCT
cblr-2984	1265	1	in	in	ADP
cblr-2984	1265	2	a	a	DET
cblr-2984	1265	3	forward	forward	ADJ
cblr-2984	1265	4	merger	merger	NOUN
cblr-2984	1265	5	,	,	PUNCT
cblr-2984	1265	6	that	that	DET
cblr-2984	1265	7	inquiry	inquiry	NOUN
cblr-2984	1265	8	is	be	AUX
cblr-2984	1265	9	relatively	relatively	ADV
cblr-2984	1265	10	simple	simple	ADJ
cblr-2984	1265	11	because	because	SCONJ
cblr-2984	1265	12	substantially	substantially	ADV
cblr-2984	1265	13	all	all	PRON
cblr-2984	1265	14	of	of	ADP
cblr-2984	1265	15	the	the	DET
cblr-2984	1265	16	assets	asset	NOUN
cblr-2984	1265	17	held	hold	VERB
cblr-2984	1265	18	by	by	ADP
cblr-2984	1265	19	a	a	DET
cblr-2984	1265	20	target	target	NOUN
cblr-2984	1265	21	(	(	PUNCT
cblr-2984	1265	22	at	at	ADP
cblr-2984	1265	23	least	least	ADJ
cblr-2984	1265	24	immediately	immediately	ADV
cblr-2984	1265	25	prior	prior	ADV
cblr-2984	1265	26	to	to	ADP
cblr-2984	1265	27	the	the	DET
cblr-2984	1265	28	merger	merger	NOUN
cblr-2984	1265	29	)	)	PUNCT
cblr-2984	1265	30	are	be	AUX
cblr-2984	1265	31	transferred	transfer	VERB
cblr-2984	1265	32	to	to	ADP
cblr-2984	1265	33	the	the	DET
cblr-2984	1265	34	acquiror	acquiror	NOUN
cblr-2984	1265	35	.	.	PUNCT
cblr-2984	1266	1	[	[	X
cblr-2984	1266	2	vol	vol	NOUN
cblr-2984	1266	3	.	.	PUNCT
cblr-2984	1266	4	2006	2006	NUM
cblr-2984	1266	5	confronting	confront	VERB
cblr-2984	1266	6	continuity	continuity	NOUN
cblr-2984	1266	7	proprietary	proprietary	ADJ
cblr-2984	1266	8	interests	interest	NOUN
cblr-2984	1266	9	as	as	ADP
cblr-2984	1266	10	shareholders	shareholder	NOUN
cblr-2984	1266	11	of	of	ADP
cblr-2984	1266	12	the	the	DET
cblr-2984	1266	13	acquiror	acquiror	NOUN
cblr-2984	1266	14	-	-	PUNCT
cblr-2984	1266	15	is	be	AUX
cblr-2984	1266	16	fiction.246	fiction.246	PROPN
cblr-2984	1266	17	further	far	ADV
cblr-2984	1266	18	,	,	PUNCT
cblr-2984	1266	19	this	this	DET
cblr-2984	1266	20	article	article	NOUN
cblr-2984	1266	21	has	have	AUX
cblr-2984	1266	22	offered	offer	VERB
cblr-2984	1266	23	an	an	DET
cblr-2984	1266	24	alternative	alternative	NOUN
cblr-2984	1266	25	to	to	ADP
cblr-2984	1266	26	the	the	DET
cblr-2984	1266	27	continuity	continuity	NOUN
cblr-2984	1266	28	of	of	ADP
cblr-2984	1266	29	interest	interest	NOUN
cblr-2984	1266	30	doctrine	doctrine	NOUN
cblr-2984	1266	31	that	that	PRON
cblr-2984	1266	32	differs	differ	VERB
cblr-2984	1266	33	significantly	significantly	ADV
cblr-2984	1266	34	from	from	ADP
cblr-2984	1266	35	current	current	ADJ
cblr-2984	1266	36	law	law	NOUN
cblr-2984	1266	37	and	and	CCONJ
cblr-2984	1266	38	from	from	ADP
cblr-2984	1266	39	proposals	proposal	NOUN
cblr-2984	1266	40	that	that	PRON
cblr-2984	1266	41	have	have	AUX
cblr-2984	1266	42	been	be	AUX
cblr-2984	1266	43	offered	offer	VERB
cblr-2984	1266	44	in	in	ADP
cblr-2984	1266	45	the	the	DET
cblr-2984	1266	46	past	past	NOUN
cblr-2984	1266	47	.	.	PUNCT
cblr-2984	1267	1	by	by	ADP
cblr-2984	1267	2	conditioning	condition	VERB
cblr-2984	1267	3	tax	tax	NOUN
cblr-2984	1267	4	-	-	PUNCT
cblr-2984	1267	5	deferred	defer	VERB
cblr-2984	1267	6	treatment	treatment	NOUN
cblr-2984	1267	7	on	on	ADP
cblr-2984	1267	8	the	the	DET
cblr-2984	1267	9	acquiror	acquiror	NOUN
cblr-2984	1267	10	's	's	PART
cblr-2984	1267	11	continuation	continuation	NOUN
cblr-2984	1267	12	of	of	ADP
cblr-2984	1267	13	the	the	DET
cblr-2984	1267	14	target	target	NOUN
cblr-2984	1267	15	's	's	PART
cblr-2984	1267	16	historic	historic	ADJ
cblr-2984	1267	17	business	business	NOUN
cblr-2984	1267	18	for	for	ADP
cblr-2984	1267	19	two	two	NUM
cblr-2984	1267	20	years	year	NOUN
cblr-2984	1267	21	following	follow	VERB
cblr-2984	1267	22	a	a	DET
cblr-2984	1267	23	merger	merger	NOUN
cblr-2984	1267	24	,	,	PUNCT
cblr-2984	1267	25	the	the	DET
cblr-2984	1267	26	proposal	proposal	NOUN
cblr-2984	1267	27	creates	create	VERB
cblr-2984	1267	28	a	a	DET
cblr-2984	1267	29	set	set	NOUN
cblr-2984	1267	30	of	of	ADP
cblr-2984	1267	31	rules	rule	NOUN
cblr-2984	1267	32	that	that	PRON
cblr-2984	1267	33	more	more	ADV
cblr-2984	1267	34	effectively	effectively	ADV
cblr-2984	1267	35	identifies	identify	VERB
cblr-2984	1267	36	a	a	DET
cblr-2984	1267	37	merger	merger	NOUN
cblr-2984	1267	38	that	that	PRON
cblr-2984	1267	39	is	be	AUX
cblr-2984	1267	40	akin	akin	ADJ
cblr-2984	1267	41	to	to	ADP
cblr-2984	1267	42	a	a	DET
cblr-2984	1267	43	mere	mere	ADJ
cblr-2984	1267	44	change	change	NOUN
cblr-2984	1267	45	in	in	ADP
cblr-2984	1267	46	form	form	NOUN
cblr-2984	1267	47	.	.	PUNCT
cblr-2984	1268	1	likewise	likewise	ADV
cblr-2984	1268	2	,	,	PUNCT
cblr-2984	1268	3	the	the	DET
cblr-2984	1268	4	shareholder	shareholder	NOUN
cblr-2984	1268	5	nonrecognition	nonrecognition	NOUN
cblr-2984	1268	6	requirements	requirement	NOUN
cblr-2984	1268	7	of	of	ADP
cblr-2984	1268	8	the	the	DET
cblr-2984	1268	9	proposal	proposal	NOUN
cblr-2984	1268	10	distinguish	distinguish	VERB
cblr-2984	1268	11	purely	purely	ADV
cblr-2984	1268	12	paper	paper	NOUN
cblr-2984	1268	13	transactions	transaction	NOUN
cblr-2984	1268	14	from	from	ADP
cblr-2984	1268	15	ordinary	ordinary	ADJ
cblr-2984	1268	16	stock	stock	NOUN
cblr-2984	1268	17	-	-	PUNCT
cblr-2984	1268	18	for	for	ADP
cblr-2984	1268	19	-	-	PUNCT
cblr-2984	1268	20	stock	stock	NOUN
cblr-2984	1268	21	exchanges	exchange	NOUN
cblr-2984	1268	22	.	.	PUNCT
cblr-2984	1269	1	like	like	ADP
cblr-2984	1269	2	many	many	ADJ
cblr-2984	1269	3	traditions	tradition	NOUN
cblr-2984	1269	4	,	,	PUNCT
cblr-2984	1269	5	the	the	DET
cblr-2984	1269	6	continuity	continuity	NOUN
cblr-2984	1269	7	of	of	ADP
cblr-2984	1269	8	interest	interest	NOUN
cblr-2984	1269	9	doctrine	doctrine	NOUN
cblr-2984	1269	10	has	have	AUX
cblr-2984	1269	11	been	be	AUX
cblr-2984	1269	12	passed	pass	VERB
cblr-2984	1269	13	down	down	ADP
cblr-2984	1269	14	from	from	ADP
cblr-2984	1269	15	generation	generation	NOUN
cblr-2984	1269	16	to	to	ADP
cblr-2984	1269	17	generation	generation	NOUN
cblr-2984	1269	18	without	without	ADP
cblr-2984	1269	19	being	be	AUX
cblr-2984	1269	20	subjected	subject	VERB
cblr-2984	1269	21	to	to	ADP
cblr-2984	1269	22	serious	serious	ADJ
cblr-2984	1269	23	reconsideration	reconsideration	NOUN
cblr-2984	1269	24	.	.	PUNCT
cblr-2984	1270	1	unless	unless	SCONJ
cblr-2984	1270	2	this	this	DET
cblr-2984	1270	3	reconsideration	reconsideration	NOUN
cblr-2984	1270	4	occurs	occur	VERB
cblr-2984	1270	5	in	in	ADP
cblr-2984	1270	6	the	the	DET
cblr-2984	1270	7	near	near	ADJ
cblr-2984	1270	8	future	future	NOUN
cblr-2984	1270	9	,	,	PUNCT
cblr-2984	1270	10	the	the	DET
cblr-2984	1270	11	treasury	treasury	NOUN
cblr-2984	1270	12	and	and	CCONJ
cblr-2984	1270	13	irs	irs	PROPN
cblr-2984	1270	14	will	will	AUX
cblr-2984	1270	15	likely	likely	ADV
cblr-2984	1270	16	continue	continue	VERB
cblr-2984	1270	17	to	to	PART
cblr-2984	1270	18	issue	issue	VERB
cblr-2984	1270	19	administrative	administrative	ADJ
cblr-2984	1270	20	relief	relief	NOUN
cblr-2984	1270	21	that	that	PRON
cblr-2984	1270	22	exacerbates	exacerbate	VERB
cblr-2984	1270	23	the	the	DET
cblr-2984	1270	24	fiction	fiction	NOUN
cblr-2984	1270	25	of	of	ADP
cblr-2984	1270	26	continuity	continuity	NOUN
cblr-2984	1270	27	of	of	ADP
cblr-2984	1270	28	interest	interest	NOUN
cblr-2984	1270	29	in	in	ADP
cblr-2984	1270	30	an	an	DET
cblr-2984	1270	31	attempt	attempt	NOUN
cblr-2984	1270	32	to	to	PART
cblr-2984	1270	33	make	make	VERB
cblr-2984	1270	34	the	the	DET
cblr-2984	1270	35	requirement	requirement	NOUN
cblr-2984	1270	36	more	more	ADV
cblr-2984	1270	37	practical	practical	ADJ
cblr-2984	1270	38	.	.	PUNCT
cblr-2984	1271	1	a	a	DET
cblr-2984	1271	2	doctrine	doctrine	NOUN
cblr-2984	1271	3	supported	support	VERB
cblr-2984	1271	4	by	by	ADP
cblr-2984	1271	5	such	such	DET
cblr-2984	1271	6	a	a	DET
cblr-2984	1271	7	foundation	foundation	NOUN
cblr-2984	1271	8	is	be	AUX
cblr-2984	1271	9	as	as	ADV
cblr-2984	1271	10	shaky	shaky	ADJ
cblr-2984	1271	11	as	as	ADP
cblr-2984	1271	12	that	that	DET
cblr-2984	1271	13	famous	famous	ADJ
cblr-2984	1271	14	fiddler.2	fiddler.2	PROPN
cblr-2984	1271	15	47	47	NUM
cblr-2984	1271	16	rather	rather	ADV
cblr-2984	1271	17	than	than	ADP
cblr-2984	1271	18	await	await	VERB
cblr-2984	1271	19	its	its	PRON
cblr-2984	1271	20	demise	demise	NOUN
cblr-2984	1271	21	,	,	PUNCT
cblr-2984	1271	22	it	it	PRON
cblr-2984	1271	23	is	be	AUX
cblr-2984	1271	24	time	time	NOUN
cblr-2984	1271	25	to	to	PART
cblr-2984	1271	26	end	end	VERB
cblr-2984	1271	27	this	this	DET
cblr-2984	1271	28	tradition	tradition	NOUN
cblr-2984	1271	29	.	.	PUNCT
cblr-2984	1272	1	24	24	NUM
cblr-2984	1272	2	stated	state	VERB
cblr-2984	1272	3	differently	differently	ADV
cblr-2984	1272	4	,	,	PUNCT
cblr-2984	1272	5	this	this	DET
cblr-2984	1272	6	article	article	NOUN
cblr-2984	1272	7	has	have	AUX
cblr-2984	1272	8	proclaimed	proclaim	VERB
cblr-2984	1272	9	that	that	SCONJ
cblr-2984	1272	10	the	the	DET
cblr-2984	1272	11	continuity	continuity	NOUN
cblr-2984	1272	12	of	of	ADP
cblr-2984	1272	13	interest	interest	NOUN
cblr-2984	1272	14	emperor	emperor	NOUN
cblr-2984	1272	15	is	be	AUX
cblr-2984	1272	16	not	not	PART
cblr-2984	1272	17	wearing	wear	VERB
cblr-2984	1272	18	any	any	DET
cblr-2984	1272	19	clothes	clothe	NOUN
cblr-2984	1272	20	.	.	PUNCT
cblr-2984	1273	1	247	247	NUM
cblr-2984	1273	2	see	see	VERB
cblr-2984	1273	3	bock	bock	NOUN
cblr-2984	1273	4	,	,	PUNCT
cblr-2984	1273	5	supra	supra	ADJ
cblr-2984	1273	6	note	note	NOUN
cblr-2984	1273	7	1	1	NUM
cblr-2984	1273	8	.	.	PUNCT
cblr-2984	1274	1	no	no	INTJ
cblr-2984	1274	2	.	.	NOUN
cblr-2984	1274	3	1:1	1:1	NUM
cblr-2984	1274	4	)	)	PUNCT