id	sid	tid	token	lemma	pos
cjel-4074	1	1	encouraging	encourage	VERB
cjel-4074	1	2	historic	historic	ADJ
cjel-4074	1	3	preservation	preservation	NOUN
cjel-4074	1	4	through	through	ADP
cjel-4074	1	5	the	the	DET
cjel-4074	1	6	federal	federal	ADJ
cjel-4074	1	7	tax	tax	NOUN
cjel-4074	1	8	system	system	NOUN
cjel-4074	1	9	:	:	PUNCT
cjel-4074	1	10	the	the	DET
cjel-4074	1	11	tax	tax	NOUN
cjel-4074	1	12	reform	reform	PROPN
cjel-4074	1	13	act	act	NOUN
cjel-4074	1	14	of	of	ADP
cjel-4074	1	15	1976	1976	NUM
cjel-4074	1	16	i.	i.	NOUN
cjel-4074	1	17	introduction	introduction	NOUN
cjel-4074	1	18	the	the	DET
cjel-4074	1	19	tax	tax	NOUN
cjel-4074	1	20	reform	reform	NOUN
cjel-4074	1	21	act	act	NOUN
cjel-4074	1	22	of	of	ADP
cjel-4074	1	23	1976	1976	NUM
cjel-4074	1	24	(	(	PUNCT
cjel-4074	1	25	tra	tra	NOUN
cjel-4074	1	26	)	)	PUNCT
cjel-4074	1	27	contains	contain	VERB
cjel-4074	1	28	provisions	provision	NOUN
cjel-4074	1	29	'	'	PUNCT
cjel-4074	1	30	which	which	PRON
cjel-4074	1	31	at	at	ADP
cjel-4074	1	32	the	the	DET
cjel-4074	1	33	time	time	NOUN
cjel-4074	1	34	of	of	ADP
cjel-4074	1	35	enactment	enactment	NOUN
cjel-4074	1	36	were	be	AUX
cjel-4074	1	37	hailed	hail	VERB
cjel-4074	1	38	as	as	ADP
cjel-4074	1	39	a	a	DET
cjel-4074	1	40	"	"	PUNCT
cjel-4074	1	41	major	major	ADJ
cjel-4074	1	42	new	new	ADJ
cjel-4074	1	43	impetus	impetus	NOUN
cjel-4074	1	44	"	"	PUNCT
cjel-4074	1	45	to	to	ADP
cjel-4074	1	46	this	this	DET
cjel-4074	1	47	country	country	NOUN
cjel-4074	1	48	's	's	PART
cjel-4074	1	49	historic	historic	ADJ
cjel-4074	1	50	preservation	preservation	NOUN
cjel-4074	1	51	movement.2	movement.2	NOUN
cjel-4074	1	52	proponents	proponent	NOUN
cjel-4074	1	53	described	describe	VERB
cjel-4074	1	54	these	these	DET
cjel-4074	1	55	provisions	provision	NOUN
cjel-4074	1	56	,	,	PUNCT
cjel-4074	1	57	found	find	VERB
cjel-4074	1	58	in	in	ADP
cjel-4074	1	59	section	section	NOUN
cjel-4074	1	60	2124	2124	NUM
cjel-4074	1	61	of	of	ADP
cjel-4074	1	62	the	the	DET
cjel-4074	1	63	tra	tra	NOUN
cjel-4074	1	64	,	,	PUNCT
cjel-4074	1	65	as	as	SCONJ
cjel-4074	1	66	ideally	ideally	ADV
cjel-4074	1	67	equipped	equip	VERB
cjel-4074	1	68	to	to	PART
cjel-4074	1	69	further	further	VERB
cjel-4074	1	70	the	the	DET
cjel-4074	1	71	goals	goal	NOUN
cjel-4074	1	72	of	of	ADP
cjel-4074	1	73	both	both	DET
cjel-4074	1	74	preservationists	preservationist	NOUN
cjel-4074	1	75	and	and	CCONJ
cjel-4074	1	76	environmentalists	environmentalist	NOUN
cjel-4074	1	77	concerned	concern	VERB
cjel-4074	1	78	with	with	ADP
cjel-4074	1	79	rehabilitating	rehabilitate	VERB
cjel-4074	1	80	decaying	decay	VERB
cjel-4074	1	81	city	city	NOUN
cjel-4074	1	82	neighborhoods.3	neighborhoods.3	PROPN
cjel-4074	1	83	the	the	DET
cjel-4074	1	84	act	act	NOUN
cjel-4074	1	85	is	be	AUX
cjel-4074	1	86	significant	significant	ADJ
cjel-4074	1	87	in	in	SCONJ
cjel-4074	1	88	that	that	SCONJ
cjel-4074	1	89	it	it	PRON
cjel-4074	1	90	reflects	reflect	VERB
cjel-4074	1	91	the	the	DET
cjel-4074	1	92	current	current	ADJ
cjel-4074	1	93	strength	strength	NOUN
cjel-4074	1	94	of	of	ADP
cjel-4074	1	95	the	the	DET
cjel-4074	1	96	preservation	preservation	NOUN
cjel-4074	1	97	movement	movement	NOUN
cjel-4074	1	98	.	.	PUNCT
cjel-4074	2	1	after	after	ADP
cjel-4074	2	2	a	a	DET
cjel-4074	2	3	ten	ten	NUM
cjel-4074	2	4	year	year	NOUN
cjel-4074	2	5	struggle	struggle	NOUN
cjel-4074	2	6	against	against	ADP
cjel-4074	2	7	a	a	DET
cjel-4074	2	8	strong	strong	ADJ
cjel-4074	2	9	anti	anti	ADJ
cjel-4074	2	10	-	-	ADJ
cjel-4074	2	11	tax	tax	ADJ
cjel-4074	2	12	shelter	shelter	NOUN
cjel-4074	2	13	movement	movement	NOUN
cjel-4074	2	14	,	,	PUNCT
cjel-4074	2	15	it	it	PRON
cjel-4074	2	16	has	have	AUX
cjel-4074	2	17	finally	finally	ADV
cjel-4074	2	18	achieved	achieve	VERB
cjel-4074	2	19	important	important	ADJ
cjel-4074	2	20	tax	tax	NOUN
cjel-4074	2	21	incentives	incentive	NOUN
cjel-4074	2	22	for	for	ADP
cjel-4074	2	23	the	the	DET
cjel-4074	2	24	rehabilitation	rehabilitation	NOUN
cjel-4074	2	25	of	of	ADP
cjel-4074	2	26	historic	historic	ADJ
cjel-4074	2	27	buildings	building	NOUN
cjel-4074	2	28	.	.	PUNCT
cjel-4074	3	1	4	4	NUM
cjel-4074	3	2	1	1	NUM
cjel-4074	3	3	.	.	PUNCT
cjel-4074	3	4	tax	tax	NOUN
cjel-4074	3	5	reform	reform	PROPN
cjel-4074	3	6	act	act	NOUN
cjel-4074	3	7	of	of	ADP
cjel-4074	3	8	1976	1976	NUM
cjel-4074	3	9	,	,	PUNCT
cjel-4074	3	10	pub	pub	NOUN
cjel-4074	3	11	.	.	PUNCT
cjel-4074	4	1	l.	l.	PROPN
cjel-4074	4	2	no	no	INTJ
cjel-4074	4	3	.	.	PROPN
cjel-4074	5	1	94	94	NUM
cjel-4074	5	2	-	-	SYM
cjel-4074	5	3	455	455	NUM
cjel-4074	5	4	,	,	PUNCT
cjel-4074	5	5	§	§	PROPN
cjel-4074	5	6	2124	2124	NUM
cjel-4074	5	7	,	,	PUNCT
cjel-4074	5	8	90	90	NUM
cjel-4074	5	9	stat	stat	NOUN
cjel-4074	5	10	.	.	PUNCT
cjel-4074	6	1	1916	1916	NUM
cjel-4074	6	2	(	(	PUNCT
cjel-4074	6	3	1976	1976	NUM
cjel-4074	6	4	)	)	PUNCT
cjel-4074	6	5	.	.	PUNCT
cjel-4074	7	1	2	2	X
cjel-4074	7	2	.	.	X
cjel-4074	7	3	n.y	n.y	PROPN
cjel-4074	7	4	.	.	PROPN
cjel-4074	7	5	times	times	PROPN
cjel-4074	7	6	,	,	PUNCT
cjel-4074	7	7	jan	jan	PROPN
cjel-4074	7	8	.	.	PROPN
cjel-4074	7	9	2	2	NUM
cjel-4074	7	10	,	,	PUNCT
cjel-4074	7	11	1977	1977	NUM
cjel-4074	7	12	,	,	PUNCT
cjel-4074	7	13	§	§	PROPN
cjel-4074	7	14	8	8	NUM
cjel-4074	7	15	(	(	PUNCT
cjel-4074	7	16	real	real	ADJ
cjel-4074	7	17	estate	estate	NOUN
cjel-4074	7	18	)	)	PUNCT
cjel-4074	7	19	,	,	PUNCT
cjel-4074	7	20	at	at	ADP
cjel-4074	7	21	1	1	NUM
cjel-4074	7	22	;	;	PUNCT
cjel-4074	7	23	i	i	PROPN
cjel-4074	7	24	d.	d.	PROPN
cjel-4074	7	25	,	,	PUNCT
cjel-4074	7	26	oct	oct	PROPN
cjel-4074	7	27	.	.	PROPN
cjel-4074	7	28	27	27	NUM
cjel-4074	7	29	,	,	PUNCT
cjel-4074	7	30	1976	1976	NUM
cjel-4074	7	31	,	,	PUNCT
cjel-4074	7	32	§	§	PROPN
cjel-4074	7	33	1	1	NUM
cjel-4074	7	34	,	,	PUNCT
cjel-4074	7	35	at	at	ADP
cjel-4074	7	36	40	40	NUM
cjel-4074	7	37	,	,	PUNCT
cjel-4074	7	38	col	col	PROPN
cjel-4074	7	39	.	.	PROPN
cjel-4074	7	40	2	2	NUM
cjel-4074	7	41	.	.	NOUN
cjel-4074	7	42	3	3	X
cjel-4074	7	43	.	.	X
cjel-4074	8	1	senator	senator	PROPN
cjel-4074	8	2	j.	j.	PROPN
cjel-4074	8	3	glen	glen	PROPN
cjel-4074	8	4	beall	beall	PROPN
cjel-4074	8	5	,	,	PUNCT
cjel-4074	8	6	who	who	PRON
cjel-4074	8	7	introduced	introduce	VERB
cjel-4074	8	8	the	the	DET
cjel-4074	8	9	amendment	amendment	NOUN
cjel-4074	8	10	to	to	ADP
cjel-4074	8	11	the	the	DET
cjel-4074	8	12	tra	tra	NOUN
cjel-4074	8	13	which	which	PRON
cjel-4074	8	14	resulted	result	VERB
cjel-4074	8	15	in	in	ADP
cjel-4074	8	16	the	the	DET
cjel-4074	8	17	enactment	enactment	NOUN
cjel-4074	8	18	of	of	ADP
cjel-4074	8	19	section	section	NOUN
cjel-4074	8	20	2	2	NUM
cjel-4074	8	21	12	12	NUM
cjel-4074	8	22	4	4	NUM
cjel-4074	8	23	's	's	PART
cjel-4074	8	24	preservation	preservation	NOUN
cjel-4074	8	25	provisions	provision	NOUN
cjel-4074	8	26	,	,	PUNCT
cjel-4074	8	27	stated	state	VERB
cjel-4074	8	28	:	:	PUNCT
cjel-4074	8	29	my	my	PRON
cjel-4074	8	30	amendment	amendment	NOUN
cjel-4074	8	31	seeks	seek	VERB
cjel-4074	8	32	to	to	PART
cjel-4074	8	33	reinvigorate	reinvigorate	VERB
cjel-4074	8	34	our	our	PRON
cjel-4074	8	35	urban	urban	ADJ
cjel-4074	8	36	communities	community	NOUN
cjel-4074	8	37	and	and	CCONJ
cjel-4074	8	38	reaffirm	reaffirm	VERB
cjel-4074	8	39	our	our	PRON
cjel-4074	8	40	sense	sense	NOUN
cjel-4074	8	41	of	of	ADP
cjel-4074	8	42	neighborhood	neighborhood	NOUN
cjel-4074	8	43	while	while	SCONJ
cjel-4074	8	44	at	at	ADP
cjel-4074	8	45	the	the	DET
cjel-4074	8	46	same	same	ADJ
cjel-4074	8	47	time	time	NOUN
cjel-4074	8	48	preserving	preserve	VERB
cjel-4074	8	49	our	our	PRON
cjel-4074	8	50	heritage	heritage	NOUN
cjel-4074	8	51	....	....	PUNCT
cjel-4074	9	1	we	we	PRON
cjel-4074	9	2	can	can	AUX
cjel-4074	9	3	do	do	VERB
cjel-4074	9	4	this	this	PRON
cjel-4074	9	5	by	by	ADP
cjel-4074	9	6	constructively	constructively	ADV
cjel-4074	9	7	utilizing	utilize	VERB
cjel-4074	9	8	our	our	PRON
cjel-4074	9	9	federal	federal	ADJ
cjel-4074	9	10	tax	tax	NOUN
cjel-4074	9	11	system	system	NOUN
cjel-4074	9	12	so	so	SCONJ
cjel-4074	9	13	as	as	SCONJ
cjel-4074	9	14	to	to	PART
cjel-4074	9	15	encourage	encourage	VERB
cjel-4074	9	16	the	the	DET
cjel-4074	9	17	long	long	ADJ
cjel-4074	9	18	range	range	NOUN
cjel-4074	9	19	and	and	CCONJ
cjel-4074	9	20	highly	highly	ADV
cjel-4074	9	21	desirable	desirable	ADJ
cjel-4074	9	22	preservation	preservation	NOUN
cjel-4074	9	23	and	and	CCONJ
cjel-4074	9	24	environmental	environmental	ADJ
cjel-4074	9	25	goals	goal	NOUN
cjel-4074	9	26	which	which	PRON
cjel-4074	9	27	we	we	PRON
cjel-4074	9	28	as	as	ADP
cjel-4074	9	29	a	a	DET
cjel-4074	9	30	congress	congress	PROPN
cjel-4074	9	31	have	have	AUX
cjel-4074	9	32	set	set	VERB
cjel-4074	9	33	for	for	ADP
cjel-4074	9	34	our	our	PRON
cjel-4074	9	35	nation	nation	NOUN
cjel-4074	9	36	.	.	PUNCT
cjel-4074	10	1	preservation	preservation	NOUN
cjel-4074	10	2	news	news	PROPN
cjel-4074	10	3	,	,	PUNCT
cjel-4074	10	4	september	september	PROPN
cjel-4074	10	5	1976	1976	NUM
cjel-4074	10	6	,	,	PUNCT
cjel-4074	10	7	at	at	ADP
cjel-4074	10	8	3	3	NUM
cjel-4074	10	9	.	.	NOUN
cjel-4074	10	10	4	4	NUM
cjel-4074	10	11	.	.	PUNCT
cjel-4074	10	12	tax	tax	NOUN
cjel-4074	10	13	reforms	reform	NOUN
cjel-4074	10	14	of	of	ADP
cjel-4074	10	15	the	the	DET
cjel-4074	10	16	kind	kind	NOUN
cjel-4074	10	17	contained	contain	VERB
cjel-4074	10	18	in	in	ADP
cjel-4074	10	19	section	section	NOUN
cjel-4074	10	20	2124	2124	NUM
cjel-4074	10	21	were	be	AUX
cjel-4074	10	22	first	first	ADV
cjel-4074	10	23	called	call	VERB
cjel-4074	10	24	for	for	ADP
cjel-4074	10	25	as	as	ADV
cjel-4074	10	26	early	early	ADV
cjel-4074	10	27	as	as	ADP
cjel-4074	10	28	1966	1966	NUM
cjel-4074	10	29	.	.	PUNCT
cjel-4074	11	1	with	with	ADP
cjel-4074	11	2	heritage	heritage	NOUN
cjel-4074	11	3	so	so	ADV
cjel-4074	11	4	rich	rich	ADJ
cjel-4074	11	5	209	209	NUM
cjel-4074	11	6	(	(	PUNCT
cjel-4074	11	7	1966	1966	NUM
cjel-4074	11	8	)	)	PUNCT
cjel-4074	11	9	(	(	PUNCT
cjel-4074	11	10	report	report	NOUN
cjel-4074	11	11	of	of	ADP
cjel-4074	11	12	a	a	DET
cjel-4074	11	13	special	special	ADJ
cjel-4074	11	14	committee	committee	NOUN
cjel-4074	11	15	on	on	ADP
cjel-4074	11	16	historic	historic	ADJ
cjel-4074	11	17	preservation	preservation	NOUN
cjel-4074	11	18	under	under	ADP
cjel-4074	11	19	the	the	DET
cjel-4074	11	20	auspices	auspex	NOUN
cjel-4074	11	21	of	of	ADP
cjel-4074	11	22	the	the	DET
cjel-4074	11	23	united	united	PROPN
cjel-4074	11	24	states	states	PROPN
cjel-4074	11	25	conference	conference	NOUN
cjel-4074	11	26	of	of	ADP
cjel-4074	11	27	mayors	mayor	NOUN
cjel-4074	11	28	)	)	PUNCT
cjel-4074	12	1	[	[	X
cjel-4074	12	2	hereinafter	hereinafter	NOUN
cjel-4074	12	3	cited	cite	VERB
cjel-4074	12	4	as	as	ADP
cjel-4074	12	5	with	with	ADP
cjel-4074	12	6	heritage	heritage	NOUN
cjel-4074	12	7	so	so	ADV
cjel-4074	12	8	rich	rich	ADJ
cjel-4074	12	9	]	]	PUNCT
cjel-4074	12	10	.	.	PUNCT
cjel-4074	13	1	they	they	PRON
cjel-4074	13	2	were	be	AUX
cjel-4074	13	3	first	first	ADV
cjel-4074	13	4	submitted	submit	VERB
cjel-4074	13	5	to	to	ADP
cjel-4074	13	6	congress	congress	PROPN
cjel-4074	13	7	by	by	ADP
cjel-4074	13	8	representative	representative	PROPN
cjel-4074	13	9	john	john	PROPN
cjel-4074	13	10	byrnes	byrnes	PROPN
cjel-4074	13	11	as	as	ADP
cjel-4074	13	12	part	part	NOUN
cjel-4074	13	13	of	of	ADP
cjel-4074	13	14	the	the	DET
cjel-4074	13	15	president	president	NOUN
cjel-4074	13	16	's	's	PART
cjel-4074	13	17	environmental	environmental	ADJ
cjel-4074	13	18	program	program	NOUN
cjel-4074	13	19	of	of	ADP
cjel-4074	13	20	1972	1972	NUM
cjel-4074	13	21	in	in	ADP
cjel-4074	13	22	the	the	DET
cjel-4074	13	23	form	form	NOUN
cjel-4074	13	24	of	of	ADP
cjel-4074	13	25	an	an	DET
cjel-4074	13	26	environmental	environmental	ADJ
cjel-4074	13	27	protection	protection	PROPN
cjel-4074	13	28	tax	tax	PROPN
cjel-4074	13	29	act	act	PROPN
cjel-4074	13	30	,	,	PUNCT
cjel-4074	13	31	h.r	h.r	PROPN
cjel-4074	13	32	.	.	PROPN
cjel-4074	13	33	14669	14669	NUM
cjel-4074	13	34	,	,	PUNCT
cjel-4074	13	35	92d	92d	NOUN
cjel-4074	13	36	cong	cong	PROPN
cjel-4074	13	37	.	.	PROPN
cjel-4074	14	1	,	,	PUNCT
cjel-4074	14	2	2d	2d	NUM
cjel-4074	14	3	sess	sess	NOUN
cjel-4074	14	4	.	.	PUNCT
cjel-4074	15	1	(	(	PUNCT
cjel-4074	15	2	1972	1972	NUM
cjel-4074	15	3	)	)	PUNCT
cjel-4074	15	4	.	.	PUNCT
cjel-4074	16	1	this	this	DET
cjel-4074	16	2	bill	bill	NOUN
cjel-4074	16	3	,	,	PUNCT
cjel-4074	16	4	which	which	PRON
cjel-4074	16	5	also	also	ADV
cjel-4074	16	6	contained	contain	VERB
cjel-4074	16	7	provisions	provision	NOUN
cjel-4074	16	8	aimed	aim	VERB
cjel-4074	16	9	at	at	ADP
cjel-4074	16	10	encouraging	encourage	VERB
cjel-4074	16	11	the	the	DET
cjel-4074	16	12	preservation	preservation	NOUN
cjel-4074	16	13	of	of	ADP
cjel-4074	16	14	coastal	coastal	ADJ
cjel-4074	16	15	wetlands	wetland	NOUN
cjel-4074	16	16	,	,	PUNCT
cjel-4074	16	17	was	be	AUX
cjel-4074	16	18	reintroduced	reintroduce	VERB
cjel-4074	16	19	unsuccessfully	unsuccessfully	ADV
cjel-4074	16	20	in	in	ADP
cjel-4074	16	21	1973	1973	NUM
cjel-4074	16	22	as	as	ADP
cjel-4074	16	23	h.r	h.r	PROPN
cjel-4074	16	24	.	.	PROPN
cjel-4074	16	25	5584	5584	NUM
cjel-4074	16	26	,	,	PUNCT
cjel-4074	16	27	93d	93d	NUM
cjel-4074	16	28	cong	cong	PROPN
cjel-4074	16	29	.	.	PROPN
cjel-4074	16	30	,	,	PUNCT
cjel-4074	16	31	1st	1st	ADJ
cjel-4074	16	32	sess	sess	NOUN
cjel-4074	16	33	.	.	PUNCT
cjel-4074	17	1	(	(	PUNCT
cjel-4074	17	2	1973	1973	NUM
cjel-4074	17	3	)	)	PUNCT
cjel-4074	17	4	,	,	PUNCT
cjel-4074	17	5	and	and	CCONJ
cjel-4074	17	6	again	again	ADV
cjel-4074	17	7	in	in	ADP
cjel-4074	17	8	1975	1975	NUM
cjel-4074	17	9	as	as	ADP
cjel-4074	17	10	h.r	h.r	PROPN
cjel-4074	17	11	.	.	PROPN
cjel-4074	17	12	6225	6225	NUM
cjel-4074	17	13	,	,	PUNCT
cjel-4074	17	14	94th	94th	ADJ
cjel-4074	17	15	cong	cong	NOUN
cjel-4074	17	16	.	.	PUNCT
cjel-4074	17	17	,	,	PUNCT
cjel-4074	17	18	1st	1st	ADJ
cjel-4074	17	19	sess	sess	NOUN
cjel-4074	17	20	.	.	PUNCT
cjel-4074	18	1	(	(	PUNCT
cjel-4074	18	2	1975	1975	NUM
cjel-4074	18	3	)	)	PUNCT
cjel-4074	18	4	,	,	PUNCT
cjel-4074	18	5	by	by	ADP
cjel-4074	18	6	representative	representative	ADJ
cjel-4074	18	7	barber	barber	NOUN
cjel-4074	18	8	conable	conable	NOUN
cjel-4074	18	9	.	.	PUNCT
cjel-4074	19	1	senator	senator	PROPN
cjel-4074	19	2	beall	beall	PROPN
cjel-4074	19	3	incorporated	incorporate	VERB
cjel-4074	19	4	the	the	DET
cjel-4074	19	5	portions	portion	NOUN
cjel-4074	19	6	of	of	ADP
cjel-4074	19	7	the	the	DET
cjel-4074	19	8	environmental	environmental	PROPN
cjel-4074	19	9	protection	protection	PROPN
cjel-4074	19	10	tax	tax	PROPN
cjel-4074	19	11	act	act	NOUN
cjel-4074	19	12	relevant	relevant	ADJ
cjel-4074	19	13	to	to	ADP
cjel-4074	19	14	this	this	DET
cjel-4074	19	15	article	article	NOUN
cjel-4074	19	16	222	222	NUM
cjel-4074	19	17	columbia	columbia	PROPN
cjel-4074	19	18	journal	journal	PROPN
cjel-4074	19	19	of	of	ADP
cjel-4074	19	20	environmental	environmental	ADJ
cjel-4074	19	21	law	law	NOUN
cjel-4074	19	22	[	[	X
cjel-4074	19	23	4	4	NUM
cjel-4074	19	24	:	:	SYM
cjel-4074	19	25	221	221	NUM
cjel-4074	19	26	section	section	NOUN
cjel-4074	19	27	2124	2124	NUM
cjel-4074	19	28	has	have	VERB
cjel-4074	19	29	three	three	NUM
cjel-4074	19	30	major	major	ADJ
cjel-4074	19	31	goals	goal	NOUN
cjel-4074	19	32	:	:	PUNCT
cjel-4074	19	33	(	(	PUNCT
cjel-4074	19	34	1	1	X
cjel-4074	19	35	)	)	PUNCT
cjel-4074	19	36	to	to	PART
cjel-4074	19	37	promote	promote	VERB
cjel-4074	19	38	private	private	ADJ
cjel-4074	19	39	investment	investment	NOUN
cjel-4074	19	40	in	in	ADP
cjel-4074	19	41	the	the	DET
cjel-4074	19	42	rehabilitation	rehabilitation	NOUN
cjel-4074	19	43	of	of	ADP
cjel-4074	19	44	qualifying	qualify	VERB
cjel-4074	19	45	historic	historic	ADJ
cjel-4074	19	46	structures	structure	NOUN
cjel-4074	19	47	by	by	ADP
cjel-4074	19	48	allowing	allow	VERB
cjel-4074	19	49	rapid	rapid	ADJ
cjel-4074	19	50	amortization	amortization	NOUN
cjel-4074	19	51	of	of	ADP
cjel-4074	19	52	rehabilitation	rehabilitation	NOUN
cjel-4074	19	53	expenditures	expenditure	NOUN
cjel-4074	19	54	and	and	CCONJ
cjel-4074	19	55	providing	provide	VERB
cjel-4074	19	56	for	for	ADP
cjel-4074	19	57	accelerated	accelerated	ADJ
cjel-4074	19	58	depreciation	depreciation	NOUN
cjel-4074	19	59	of	of	ADP
cjel-4074	19	60	substantially	substantially	ADV
cjel-4074	19	61	rehabilitated	rehabilitate	VERB
cjel-4074	19	62	buildings	building	NOUN
cjel-4074	19	63	;	;	PUNCT
cjel-4074	19	64	(	(	PUNCT
cjel-4074	19	65	2	2	X
cjel-4074	19	66	)	)	PUNCT
cjel-4074	19	67	to	to	PART
cjel-4074	19	68	eliminate	eliminate	VERB
cjel-4074	19	69	existing	exist	VERB
cjel-4074	19	70	tax	tax	NOUN
cjel-4074	19	71	incentives	incentive	NOUN
cjel-4074	19	72	to	to	PART
cjel-4074	19	73	demolish	demolish	VERB
cjel-4074	19	74	or	or	CCONJ
cjel-4074	19	75	alter	alter	VERB
cjel-4074	19	76	historic	historic	ADJ
cjel-4074	19	77	structures	structure	NOUN
cjel-4074	19	78	by	by	ADP
cjel-4074	19	79	disallowing	disallow	VERB
cjel-4074	19	80	certain	certain	ADJ
cjel-4074	19	81	deductions	deduction	NOUN
cjel-4074	19	82	for	for	ADP
cjel-4074	19	83	demolition	demolition	NOUN
cjel-4074	19	84	costs	cost	NOUN
cjel-4074	19	85	and	and	CCONJ
cjel-4074	19	86	losses	loss	NOUN
cjel-4074	19	87	and	and	CCONJ
cjel-4074	19	88	for	for	ADP
cjel-4074	19	89	accelerated	accelerated	ADJ
cjel-4074	19	90	depreciation	depreciation	NOUN
cjel-4074	19	91	of	of	ADP
cjel-4074	19	92	replacement	replacement	NOUN
cjel-4074	19	93	structures	structure	NOUN
cjel-4074	19	94	;	;	PUNCT
cjel-4074	19	95	and	and	CCONJ
cjel-4074	19	96	(	(	PUNCT
cjel-4074	19	97	3	3	X
cjel-4074	19	98	)	)	PUNCT
cjel-4074	19	99	to	to	PART
cjel-4074	19	100	encourage	encourage	VERB
cjel-4074	19	101	conservation	conservation	NOUN
cjel-4074	19	102	-	-	PUNCT
cjel-4074	19	103	oriented	orient	VERB
cjel-4074	19	104	use	use	NOUN
cjel-4074	19	105	of	of	ADP
cjel-4074	19	106	historic	historic	ADJ
cjel-4074	19	107	(	(	PUNCT
cjel-4074	19	108	and	and	CCONJ
cjel-4074	19	109	other	other	ADJ
cjel-4074	19	110	)	)	PUNCT
cjel-4074	19	111	properties	property	NOUN
cjel-4074	19	112	by	by	ADP
cjel-4074	19	113	allowing	allow	VERB
cjel-4074	19	114	charitable	charitable	ADJ
cjel-4074	19	115	deductions	deduction	NOUN
cjel-4074	19	116	for	for	ADP
cjel-4074	19	117	contributions	contribution	NOUN
cjel-4074	19	118	of	of	ADP
cjel-4074	19	119	partial	partial	ADJ
cjel-4074	19	120	interests	interest	NOUN
cjel-4074	19	121	in	in	ADP
cjel-4074	19	122	the	the	DET
cjel-4074	19	123	properties	property	NOUN
cjel-4074	19	124	.	.	PUNCT
cjel-4074	20	1	whether	whether	SCONJ
cjel-4074	20	2	or	or	CCONJ
cjel-4074	20	3	not	not	PART
cjel-4074	20	4	the	the	DET
cjel-4074	20	5	provisions	provision	NOUN
cjel-4074	20	6	of	of	ADP
cjel-4074	20	7	section	section	NOUN
cjel-4074	20	8	2124	2124	NUM
cjel-4074	20	9	will	will	AUX
cjel-4074	20	10	have	have	AUX
cjel-4074	20	11	the	the	DET
cjel-4074	20	12	salutary	salutary	ADJ
cjel-4074	20	13	effects	effect	NOUN
cjel-4074	20	14	intended	intend	VERB
cjel-4074	20	15	by	by	ADP
cjel-4074	20	16	its	its	PRON
cjel-4074	20	17	proponents	proponent	NOUN
cjel-4074	20	18	will	will	AUX
cjel-4074	20	19	depend	depend	VERB
cjel-4074	20	20	largely	largely	ADV
cjel-4074	20	21	on	on	ADP
cjel-4074	20	22	the	the	DET
cjel-4074	20	23	strength	strength	NOUN
cjel-4074	20	24	of	of	ADP
cjel-4074	20	25	the	the	DET
cjel-4074	20	26	tax	tax	NOUN
cjel-4074	20	27	incentives	incentive	NOUN
cjel-4074	20	28	and	and	CCONJ
cjel-4074	20	29	disincentives	disincentive	NOUN
cjel-4074	20	30	created	create	VERB
cjel-4074	20	31	and	and	CCONJ
cjel-4074	20	32	on	on	ADP
cjel-4074	20	33	the	the	DET
cjel-4074	20	34	resolution	resolution	NOUN
cjel-4074	20	35	of	of	ADP
cjel-4074	20	36	certain	certain	ADJ
cjel-4074	20	37	ambiguities	ambiguity	NOUN
cjel-4074	20	38	concerning	concern	VERB
cjel-4074	20	39	the	the	DET
cjel-4074	20	40	technical	technical	ADJ
cjel-4074	20	41	implementation	implementation	NOUN
cjel-4074	20	42	of	of	ADP
cjel-4074	20	43	the	the	DET
cjel-4074	20	44	act	act	NOUN
cjel-4074	20	45	.	.	PUNCT
cjel-4074	21	1	the	the	DET
cjel-4074	21	2	statutory	statutory	ADJ
cjel-4074	21	3	language	language	NOUN
cjel-4074	21	4	itself	itself	PRON
cjel-4074	21	5	is	be	AUX
cjel-4074	21	6	not	not	PART
cjel-4074	21	7	entirely	entirely	ADV
cjel-4074	21	8	clear	clear	ADJ
cjel-4074	21	9	on	on	ADP
cjel-4074	21	10	certain	certain	ADJ
cjel-4074	21	11	crucial	crucial	ADJ
cjel-4074	21	12	issues	issue	NOUN
cjel-4074	21	13	,	,	PUNCT
cjel-4074	21	14	such	such	ADJ
cjel-4074	21	15	as	as	ADP
cjel-4074	21	16	how	how	SCONJ
cjel-4074	21	17	buildings	building	NOUN
cjel-4074	21	18	qualify	qualify	VERB
cjel-4074	21	19	for	for	ADP
cjel-4074	21	20	the	the	DET
cjel-4074	21	21	act	act	NOUN
cjel-4074	21	22	's	's	PART
cjel-4074	21	23	benefits	benefit	NOUN
cjel-4074	21	24	,	,	PUNCT
cjel-4074	21	25	whether	whether	SCONJ
cjel-4074	21	26	the	the	DET
cjel-4074	21	27	various	various	ADJ
cjel-4074	21	28	benefits	benefit	NOUN
cjel-4074	21	29	can	can	AUX
cjel-4074	21	30	be	be	AUX
cjel-4074	21	31	combined	combine	VERB
cjel-4074	21	32	as	as	ADP
cjel-4074	21	33	to	to	ADP
cjel-4074	21	34	one	one	NUM
cjel-4074	21	35	building	building	NOUN
cjel-4074	21	36	,	,	PUNCT
cjel-4074	21	37	and	and	CCONJ
cjel-4074	21	38	how	how	SCONJ
cjel-4074	21	39	the	the	DET
cjel-4074	21	40	taxpayer	taxpayer	NOUN
cjel-4074	21	41	will	will	AUX
cjel-4074	21	42	fare	fare	VERB
cjel-4074	21	43	on	on	ADP
cjel-4074	21	44	subsequent	subsequent	ADJ
cjel-4074	21	45	disposition	disposition	NOUN
cjel-4074	21	46	of	of	ADP
cjel-4074	21	47	the	the	DET
cjel-4074	21	48	property	property	NOUN
cjel-4074	21	49	.	.	PUNCT
cjel-4074	22	1	while	while	SCONJ
cjel-4074	22	2	such	such	ADJ
cjel-4074	22	3	issues	issue	NOUN
cjel-4074	22	4	may	may	AUX
cjel-4074	22	5	be	be	AUX
cjel-4074	22	6	resolved	resolve	VERB
cjel-4074	22	7	by	by	ADP
cjel-4074	22	8	amendments	amendment	NOUN
cjel-4074	22	9	contained	contain	VERB
cjel-4074	22	10	in	in	ADP
cjel-4074	22	11	the	the	DET
cjel-4074	22	12	proposed	propose	VERB
cjel-4074	22	13	technical	technical	ADJ
cjel-4074	22	14	corrections	correction	NOUN
cjel-4074	22	15	act	act	NOUN
cjel-4074	22	16	of	of	ADP
cjel-4074	22	17	1977	1977	NUM
cjel-4074	22	18	(	(	PUNCT
cjel-4074	22	19	tca	tca	PROPN
cjel-4074	22	20	)	)	PUNCT
cjel-4074	22	21	now	now	ADV
cjel-4074	22	22	pending	pende	VERB
cjel-4074	22	23	before	before	ADP
cjel-4074	22	24	congress	congress	PROPN
cjel-4074	22	25	,	,	PUNCT
cjel-4074	22	26	5	5	NUM
cjel-4074	22	27	that	that	DET
cjel-4074	22	28	act	act	NOUN
cjel-4074	22	29	,	,	PUNCT
cjel-4074	22	30	if	if	SCONJ
cjel-4074	22	31	passed	pass	VERB
cjel-4074	22	32	in	in	ADP
cjel-4074	22	33	its	its	PRON
cjel-4074	22	34	present	present	ADJ
cjel-4074	22	35	form	form	NOUN
cjel-4074	22	36	,	,	PUNCT
cjel-4074	22	37	will	will	AUX
cjel-4074	22	38	raise	raise	VERB
cjel-4074	22	39	new	new	ADJ
cjel-4074	22	40	problems	problem	NOUN
cjel-4074	22	41	.	.	PUNCT
cjel-4074	23	1	in	in	ADP
cjel-4074	23	2	addition	addition	NOUN
cjel-4074	23	3	,	,	PUNCT
cjel-4074	23	4	technical	technical	ADJ
cjel-4074	23	5	problems	problem	NOUN
cjel-4074	23	6	have	have	AUX
cjel-4074	23	7	arisen	arise	VERB
cjel-4074	23	8	from	from	ADP
cjel-4074	23	9	administrative	administrative	ADJ
cjel-4074	23	10	regulations	regulation	NOUN
cjel-4074	23	11	promulgated	promulgate	VERB
cjel-4074	23	12	by	by	ADP
cjel-4074	23	13	the	the	DET
cjel-4074	23	14	secretary	secretary	NOUN
cjel-4074	23	15	of	of	ADP
cjel-4074	23	16	the	the	DET
cjel-4074	23	17	interior	interior	NOUN
cjel-4074	23	18	,	,	PUNCT
cjel-4074	23	19	who	who	PRON
cjel-4074	23	20	must	must	AUX
cjel-4074	23	21	certify	certify	VERB
cjel-4074	23	22	certain	certain	ADJ
cjel-4074	23	23	aspects	aspect	NOUN
cjel-4074	23	24	of	of	ADP
cjel-4074	23	25	the	the	DET
cjel-4074	23	26	rehabilitation	rehabilitation	NOUN
cjel-4074	23	27	process	process	NOUN
cjel-4074	23	28	before	before	SCONJ
cjel-4074	23	29	the	the	DET
cjel-4074	23	30	benefits	benefit	NOUN
cjel-4074	23	31	contained	contain	VERB
cjel-4074	23	32	in	in	ADP
cjel-4074	23	33	section	section	NOUN
cjel-4074	23	34	2124	2124	NUM
cjel-4074	23	35	become	become	VERB
cjel-4074	23	36	available	available	ADJ
cjel-4074	23	37	to	to	ADP
cjel-4074	23	38	the	the	DET
cjel-4074	23	39	taxpayer	taxpayer	NOUN
cjel-4074	23	40	.	.	PUNCT
cjel-4074	24	1	in	in	ADP
cjel-4074	24	2	short	short	ADJ
cjel-4074	24	3	,	,	PUNCT
cjel-4074	24	4	the	the	DET
cjel-4074	24	5	act	act	NOUN
cjel-4074	24	6	's	's	PART
cjel-4074	24	7	capacity	capacity	NOUN
cjel-4074	24	8	to	to	PART
cjel-4074	24	9	promote	promote	VERB
cjel-4074	24	10	private	private	ADJ
cjel-4074	24	11	investment	investment	NOUN
cjel-4074	24	12	in	in	ADP
cjel-4074	24	13	historic	historic	ADJ
cjel-4074	24	14	rehabilitation	rehabilitation	NOUN
cjel-4074	24	15	is	be	AUX
cjel-4074	24	16	necessarily	necessarily	ADV
cjel-4074	24	17	limited	limit	VERB
cjel-4074	24	18	by	by	ADP
cjel-4074	24	19	its	its	PRON
cjel-4074	24	20	remaining	remain	VERB
cjel-4074	24	21	ambiguities	ambiguity	NOUN
cjel-4074	24	22	and	and	CCONJ
cjel-4074	24	23	structural	structural	ADJ
cjel-4074	24	24	weaknesses	weakness	NOUN
cjel-4074	24	25	.	.	PUNCT
cjel-4074	25	1	as	as	ADP
cjel-4074	25	2	a	a	DET
cjel-4074	25	3	preliminary	preliminary	ADJ
cjel-4074	25	4	step	step	NOUN
cjel-4074	25	5	,	,	PUNCT
cjel-4074	25	6	this	this	DET
cjel-4074	25	7	note	note	NOUN
cjel-4074	25	8	will	will	AUX
cjel-4074	25	9	explain	explain	VERB
cjel-4074	25	10	the	the	DET
cjel-4074	25	11	act	act	NOUN
cjel-4074	25	12	's	's	PART
cjel-4074	25	13	major	major	ADJ
cjel-4074	25	14	provisions	provision	NOUN
cjel-4074	25	15	and	and	CCONJ
cjel-4074	25	16	trace	trace	VERB
cjel-4074	25	17	the	the	DET
cjel-4074	25	18	policies	policy	NOUN
cjel-4074	25	19	underlying	underlie	VERB
cjel-4074	25	20	its	its	PRON
cjel-4074	25	21	present	present	ADJ
cjel-4074	25	22	form	form	NOUN
cjel-4074	25	23	.	.	PUNCT
cjel-4074	26	1	it	it	PRON
cjel-4074	26	2	will	will	AUX
cjel-4074	26	3	explore	explore	VERB
cjel-4074	26	4	the	the	DET
cjel-4074	26	5	main	main	ADJ
cjel-4074	26	6	problems	problem	NOUN
cjel-4074	26	7	in	in	ADP
cjel-4074	26	8	the	the	DET
cjel-4074	26	9	technical	technical	ADJ
cjel-4074	26	10	implementation	implementation	NOUN
cjel-4074	26	11	of	of	ADP
cjel-4074	26	12	the	the	DET
cjel-4074	26	13	tra	tra	NOUN
cjel-4074	26	14	which	which	PRON
cjel-4074	26	15	may	may	AUX
cjel-4074	26	16	hinder	hinder	VERB
cjel-4074	26	17	its	its	PRON
cjel-4074	26	18	effectiveness	effectiveness	NOUN
cjel-4074	26	19	,	,	PUNCT
cjel-4074	26	20	particularly	particularly	ADV
cjel-4074	26	21	in	in	ADP
cjel-4074	26	22	light	light	NOUN
cjel-4074	26	23	of	of	ADP
cjel-4074	26	24	pending	pende	VERB
cjel-4074	26	25	legislative	legislative	ADJ
cjel-4074	26	26	attempts	attempt	NOUN
cjel-4074	26	27	to	to	PART
cjel-4074	26	28	resolve	resolve	VERB
cjel-4074	26	29	those	those	DET
cjel-4074	26	30	problems	problem	NOUN
cjel-4074	26	31	.	.	PUNCT
cjel-4074	27	1	finally	finally	ADV
cjel-4074	27	2	,	,	PUNCT
cjel-4074	27	3	it	it	PRON
cjel-4074	27	4	will	will	AUX
cjel-4074	27	5	put	put	VERB
cjel-4074	27	6	the	the	DET
cjel-4074	27	7	tra	tra	NOUN
cjel-4074	27	8	into	into	ADP
cjel-4074	27	9	perspective	perspective	NOUN
cjel-4074	27	10	within	within	ADP
cjel-4074	27	11	the	the	DET
cjel-4074	27	12	overall	overall	ADJ
cjel-4074	27	13	framework	framework	NOUN
cjel-4074	27	14	of	of	ADP
cjel-4074	27	15	the	the	DET
cjel-4074	27	16	historic	historic	ADJ
cjel-4074	27	17	preservation	preservation	NOUN
cjel-4074	27	18	movement	movement	NOUN
cjel-4074	27	19	.	.	PUNCT
cjel-4074	28	1	into	into	ADP
cjel-4074	28	2	the	the	DET
cjel-4074	28	3	historic	historic	ADJ
cjel-4074	28	4	structures	structure	NOUN
cjel-4074	28	5	tax	tax	NOUN
cjel-4074	28	6	act	act	NOUN
cjel-4074	28	7	which	which	PRON
cjel-4074	28	8	was	be	AUX
cjel-4074	28	9	introduced	introduce	VERB
cjel-4074	28	10	in	in	ADP
cjel-4074	28	11	1973	1973	NUM
cjel-4074	28	12	as	as	ADP
cjel-4074	28	13	s.	s.	PROPN
cjel-4074	28	14	2347	2347	NUM
cjel-4074	28	15	,	,	PUNCT
cjel-4074	28	16	93d	93d	NUM
cjel-4074	28	17	cong	cong	PROPN
cjel-4074	28	18	.	.	PROPN
cjel-4074	28	19	,	,	PUNCT
cjel-4074	28	20	1st	1st	ADJ
cjel-4074	28	21	sess	sess	NOUN
cjel-4074	28	22	.	.	PUNCT
cjel-4074	29	1	(	(	PUNCT
cjel-4074	29	2	1973	1973	NUM
cjel-4074	29	3	)	)	PUNCT
cjel-4074	29	4	,	,	PUNCT
cjel-4074	29	5	and	and	CCONJ
cjel-4074	29	6	again	again	ADV
cjel-4074	29	7	in	in	ADP
cjel-4074	29	8	1975	1975	NUM
cjel-4074	29	9	as	as	ADP
cjel-4074	29	10	s.	s.	PROPN
cjel-4074	29	11	667	667	NUM
cjel-4074	29	12	,	,	PUNCT
cjel-4074	29	13	94th	94th	ADJ
cjel-4074	29	14	cong	cong	NOUN
cjel-4074	29	15	.	.	PUNCT
cjel-4074	29	16	,	,	PUNCT
cjel-4074	29	17	1st	1st	ADJ
cjel-4074	29	18	sess	sess	NOUN
cjel-4074	29	19	.	.	PUNCT
cjel-4074	30	1	(	(	PUNCT
cjel-4074	30	2	1975	1975	NUM
cjel-4074	30	3	)	)	PUNCT
cjel-4074	30	4	.	.	PUNCT
cjel-4074	31	1	s.	s.	PROPN
cjel-4074	31	2	667	667	NUM
cjel-4074	31	3	,	,	PUNCT
cjel-4074	31	4	in	in	ADP
cjel-4074	31	5	slightly	slightly	ADV
cjel-4074	31	6	modified	modify	VERB
cjel-4074	31	7	form	form	NOUN
cjel-4074	31	8	,	,	PUNCT
cjel-4074	31	9	served	serve	VERB
cjel-4074	31	10	as	as	ADP
cjel-4074	31	11	the	the	DET
cjel-4074	31	12	basis	basis	NOUN
cjel-4074	31	13	for	for	ADP
cjel-4074	31	14	section	section	NOUN
cjel-4074	31	15	2124	2124	NUM
cjel-4074	31	16	of	of	ADP
cjel-4074	31	17	the	the	DET
cjel-4074	31	18	tra	tra	NOUN
cjel-4074	31	19	.	.	PROPN
cjel-4074	31	20	5	5	NUM
cjel-4074	31	21	.	.	X
cjel-4074	31	22	h.r	h.r	PROPN
cjel-4074	31	23	.	.	PROPN
cjel-4074	31	24	6715	6715	NUM
cjel-4074	31	25	,	,	PUNCT
cjel-4074	31	26	95th	95th	ADJ
cjel-4074	31	27	cong	cong	NOUN
cjel-4074	31	28	.	.	PUNCT
cjel-4074	32	1	,	,	PUNCT
cjel-4074	32	2	1st	1st	ADJ
cjel-4074	32	3	sess	sess	NOUN
cjel-4074	32	4	.	.	PUNCT
cjel-4074	33	1	§	§	PROPN
cjel-4074	33	2	(	(	PUNCT
cjel-4074	33	3	2)(f	2)(f	NUM
cjel-4074	33	4	)	)	PUNCT
cjel-4074	33	5	(	(	PUNCT
cjel-4074	33	6	1977	1977	NUM
cjel-4074	33	7	)	)	PUNCT
cjel-4074	33	8	.	.	PUNCT
cjel-4074	34	1	1978	1978	NUM
cjel-4074	34	2	]	]	PUNCT
cjel-4074	34	3	historic	historic	ADJ
cjel-4074	34	4	preservation	preservation	NOUN
cjel-4074	34	5	and	and	CCONJ
cjel-4074	34	6	the	the	DET
cjel-4074	34	7	tax	tax	NOUN
cjel-4074	34	8	reform	reform	NOUN
cjel-4074	34	9	act	act	NOUN
cjel-4074	34	10	of	of	ADP
cjel-4074	34	11	1976	1976	NUM
cjel-4074	34	12	223	223	NUM
cjel-4074	34	13	ii	ii	NOUN
cjel-4074	34	14	.	.	PUNCT
cjel-4074	34	15	section	section	PROPN
cjel-4074	34	16	2124	2124	NUM
cjel-4074	34	17	:	:	PUNCT
cjel-4074	34	18	underlying	underlie	VERB
cjel-4074	34	19	policies	policy	NOUN
cjel-4074	34	20	and	and	CCONJ
cjel-4074	34	21	major	major	ADJ
cjel-4074	34	22	provisions	provision	NOUN
cjel-4074	34	23	a.	a.	NOUN
cjel-4074	34	24	policy	policy	NOUN
cjel-4074	34	25	considerations	consideration	NOUN
cjel-4074	34	26	1	1	X
cjel-4074	34	27	.	.	PUNCT
cjel-4074	34	28	preservationists	preservationist	NOUN
cjel-4074	34	29	and	and	CCONJ
cjel-4074	34	30	environmentalists	environmentalist	NOUN
cjel-4074	34	31	:	:	PUNCT
cjel-4074	34	32	a	a	DET
cjel-4074	34	33	meeting	meeting	NOUN
cjel-4074	34	34	of	of	ADP
cjel-4074	34	35	the	the	DET
cjel-4074	34	36	minds	mind	NOUN
cjel-4074	34	37	the	the	DET
cjel-4074	34	38	incentives	incentive	NOUN
cjel-4074	34	39	for	for	ADP
cjel-4074	34	40	historic	historic	ADJ
cjel-4074	34	41	preservation	preservation	NOUN
cjel-4074	34	42	contained	contain	VERB
cjel-4074	34	43	in	in	ADP
cjel-4074	34	44	the	the	DET
cjel-4074	34	45	tra	tra	NOUN
cjel-4074	34	46	can	can	AUX
cjel-4074	34	47	best	well	ADV
cjel-4074	34	48	be	be	AUX
cjel-4074	34	49	understood	understand	VERB
cjel-4074	34	50	as	as	ADP
cjel-4074	34	51	the	the	DET
cjel-4074	34	52	result	result	NOUN
cjel-4074	34	53	of	of	ADP
cjel-4074	34	54	a	a	DET
cjel-4074	34	55	process	process	NOUN
cjel-4074	34	56	whereby	whereby	SCONJ
cjel-4074	34	57	preservationists	preservationist	NOUN
cjel-4074	34	58	and	and	CCONJ
cjel-4074	34	59	environmentalists	environmentalist	NOUN
cjel-4074	34	60	came	come	VERB
cjel-4074	34	61	to	to	PART
cjel-4074	34	62	recognize	recognize	VERB
cjel-4074	34	63	a	a	DET
cjel-4074	34	64	shared	share	VERB
cjel-4074	34	65	interest	interest	NOUN
cjel-4074	34	66	in	in	ADP
cjel-4074	34	67	encouraging	encourage	VERB
cjel-4074	34	68	the	the	DET
cjel-4074	34	69	rehabilitation	rehabilitation	NOUN
cjel-4074	34	70	of	of	ADP
cjel-4074	34	71	decaying	decay	VERB
cjel-4074	34	72	urban	urban	ADJ
cjel-4074	34	73	commercial	commercial	ADJ
cjel-4074	34	74	districts	district	NOUN
cjel-4074	34	75	and	and	CCONJ
cjel-4074	34	76	the	the	DET
cjel-4074	34	77	urgent	urgent	ADJ
cjel-4074	34	78	need	need	NOUN
cjel-4074	34	79	for	for	ADP
cjel-4074	34	80	federal	federal	ADJ
cjel-4074	34	81	tax	tax	NOUN
cjel-4074	34	82	reforms	reform	NOUN
cjel-4074	34	83	aimed	aim	VERB
cjel-4074	34	84	at	at	ADP
cjel-4074	34	85	furthering	further	VERB
cjel-4074	34	86	that	that	DET
cjel-4074	34	87	interest	interest	NOUN
cjel-4074	34	88	.	.	PUNCT
cjel-4074	35	1	by	by	ADP
cjel-4074	35	2	the	the	DET
cjel-4074	35	3	mid-1960	mid-1960	NOUN
cjel-4074	35	4	's	's	PART
cjel-4074	35	5	,	,	PUNCT
cjel-4074	35	6	historic	historic	ADJ
cjel-4074	35	7	preservationists	preservationist	NOUN
cjel-4074	35	8	were	be	AUX
cjel-4074	35	9	becoming	become	VERB
cjel-4074	35	10	alarmed	alarmed	ADJ
cjel-4074	35	11	at	at	ADP
cjel-4074	35	12	the	the	DET
cjel-4074	35	13	tremendous	tremendous	ADJ
cjel-4074	35	14	rate	rate	NOUN
cjel-4074	35	15	at	at	ADP
cjel-4074	35	16	which	which	PRON
cjel-4074	35	17	historic	historic	ADJ
cjel-4074	35	18	buildings	building	NOUN
cjel-4074	35	19	were	be	AUX
cjel-4074	35	20	succumbing	succumb	VERB
cjel-4074	35	21	to	to	ADP
cjel-4074	35	22	the	the	DET
cjel-4074	35	23	wrecker	wrecker	NOUN
cjel-4074	35	24	's	's	PART
cjel-4074	35	25	ball	ball	NOUN
cjel-4074	35	26	.	.	PROPN
cjel-4074	35	27	6	6	NUM
cjel-4074	35	28	throughout	throughout	ADP
cjel-4074	35	29	the	the	DET
cjel-4074	35	30	next	next	ADJ
cjel-4074	35	31	decade	decade	NOUN
cjel-4074	35	32	,	,	PUNCT
cjel-4074	35	33	many	many	ADJ
cjel-4074	35	34	groups	group	NOUN
cjel-4074	35	35	began	begin	VERB
cjel-4074	35	36	to	to	PART
cjel-4074	35	37	realize	realize	VERB
cjel-4074	35	38	that	that	SCONJ
cjel-4074	35	39	any	any	DET
cjel-4074	35	40	attempt	attempt	NOUN
cjel-4074	35	41	to	to	PART
cjel-4074	35	42	save	save	VERB
cjel-4074	35	43	specific	specific	ADJ
cjel-4074	35	44	landmarks	landmark	NOUN
cjel-4074	35	45	in	in	ADP
cjel-4074	35	46	imminent	imminent	ADJ
cjel-4074	35	47	danger	danger	NOUN
cjel-4074	35	48	of	of	ADP
cjel-4074	35	49	being	be	AUX
cjel-4074	35	50	bulldozed	bulldoze	VERB
cjel-4074	35	51	was	be	AUX
cjel-4074	35	52	"	"	PUNCT
cjel-4074	35	53	too	too	ADV
cjel-4074	35	54	little	little	ADJ
cjel-4074	35	55	too	too	ADV
cjel-4074	35	56	late	late	ADJ
cjel-4074	35	57	.	.	PUNCT
cjel-4074	35	58	'	'	PUNCT
cjel-4074	36	1	7	7	NUM
cjel-4074	36	2	moreover	moreover	ADV
cjel-4074	36	3	,	,	PUNCT
cjel-4074	36	4	a	a	DET
cjel-4074	36	5	sense	sense	NOUN
cjel-4074	36	6	was	be	AUX
cjel-4074	36	7	developing	develop	VERB
cjel-4074	36	8	among	among	ADP
cjel-4074	36	9	preservationists	preservationist	NOUN
cjel-4074	36	10	that	that	SCONJ
cjel-4074	36	11	the	the	DET
cjel-4074	36	12	goal	goal	NOUN
cjel-4074	36	13	of	of	ADP
cjel-4074	36	14	their	their	PRON
cjel-4074	36	15	movement	movement	NOUN
cjel-4074	36	16	should	should	AUX
cjel-4074	36	17	not	not	PART
cjel-4074	36	18	be	be	AUX
cjel-4074	36	19	geared	gear	VERB
cjel-4074	36	20	so	so	ADV
cjel-4074	36	21	much	much	ADV
cjel-4074	36	22	toward	toward	ADP
cjel-4074	36	23	saving	save	VERB
cjel-4074	36	24	individual	individual	ADJ
cjel-4074	36	25	structures	structure	NOUN
cjel-4074	36	26	of	of	ADP
cjel-4074	36	27	historic	historic	ADJ
cjel-4074	36	28	significance	significance	NOUN
cjel-4074	36	29	,	,	PUNCT
cjel-4074	36	30	as	as	ADP
cjel-4074	36	31	toward	toward	ADP
cjel-4074	36	32	conveying	convey	VERB
cjel-4074	36	33	a	a	DET
cjel-4074	36	34	sense	sense	NOUN
cjel-4074	36	35	of	of	ADP
cjel-4074	36	36	time	time	NOUN
cjel-4074	36	37	and	and	CCONJ
cjel-4074	36	38	place	place	NOUN
cjel-4074	36	39	by	by	ADP
cjel-4074	36	40	preserving	preserve	VERB
cjel-4074	36	41	the	the	DET
cjel-4074	36	42	architectural	architectural	ADJ
cjel-4074	36	43	and	and	CCONJ
cjel-4074	36	44	historic	historic	ADJ
cjel-4074	36	45	quality	quality	NOUN
cjel-4074	36	46	of	of	ADP
cjel-4074	36	47	entire	entire	ADJ
cjel-4074	36	48	neighborhoods	neighborhood	NOUN
cjel-4074	36	49	.	.	PUNCT
cjel-4074	36	50	"	"	PUNCT
cjel-4074	37	1	three	three	NUM
cjel-4074	37	2	main	main	ADJ
cjel-4074	37	3	target	target	NOUN
cjel-4074	37	4	areas	area	NOUN
cjel-4074	37	5	were	be	AUX
cjel-4074	37	6	set	set	VERB
cjel-4074	37	7	out	out	ADP
cjel-4074	37	8	for	for	ADP
cjel-4074	37	9	the	the	DET
cjel-4074	37	10	movement	movement	NOUN
cjel-4074	37	11	:	:	PUNCT
cjel-4074	37	12	(	(	PUNCT
cjel-4074	37	13	1	1	X
cjel-4074	37	14	)	)	PUNCT
cjel-4074	37	15	to	to	PART
cjel-4074	37	16	consider	consider	VERB
cjel-4074	37	17	architectural	architectural	ADJ
cjel-4074	37	18	,	,	PUNCT
cjel-4074	37	19	design	design	NOUN
cjel-4074	37	20	,	,	PUNCT
cjel-4074	37	21	and	and	CCONJ
cjel-4074	37	22	esthetic	esthetic	ADJ
cjel-4074	37	23	as	as	ADV
cjel-4074	37	24	well	well	ADV
cjel-4074	37	25	as	as	ADP
cjel-4074	37	26	historic	historic	ADJ
cjel-4074	37	27	and	and	CCONJ
cjel-4074	37	28	cultural	cultural	ADJ
cjel-4074	37	29	values	value	NOUN
cjel-4074	37	30	;	;	PUNCT
cjel-4074	37	31	(	(	PUNCT
cjel-4074	37	32	2	2	X
cjel-4074	37	33	)	)	PUNCT
cjel-4074	37	34	to	to	PART
cjel-4074	37	35	look	look	VERB
cjel-4074	37	36	beyond	beyond	ADP
cjel-4074	37	37	the	the	DET
cjel-4074	37	38	individual	individual	ADJ
cjel-4074	37	39	building	building	NOUN
cjel-4074	37	40	to	to	PART
cjel-4074	37	41	entire	entire	VERB
cjel-4074	37	42	districts	district	NOUN
cjel-4074	37	43	of	of	ADP
cjel-4074	37	44	historic	historic	ADJ
cjel-4074	37	45	and	and	CCONJ
cjel-4074	37	46	architectural	architectural	ADJ
cjel-4074	37	47	value;9	value;9	PROPN
cjel-4074	37	48	and	and	CCONJ
cjel-4074	37	49	(	(	PUNCT
cjel-4074	37	50	3	3	NUM
cjel-4074	37	51	)	)	PUNCT
cjel-4074	37	52	to	to	PART
cjel-4074	37	53	study	study	VERB
cjel-4074	37	54	6	6	NUM
cjel-4074	37	55	.	.	PUNCT
cjel-4074	37	56	by	by	ADP
cjel-4074	37	57	1966	1966	NUM
cjel-4074	37	58	,	,	PUNCT
cjel-4074	37	59	nearly	nearly	ADV
cjel-4074	37	60	half	half	DET
cjel-4074	37	61	the	the	DET
cjel-4074	37	62	buildings	building	NOUN
cjel-4074	37	63	which	which	PRON
cjel-4074	37	64	had	have	AUX
cjel-4074	37	65	originally	originally	ADV
cjel-4074	37	66	been	be	AUX
cjel-4074	37	67	recorded	record	VERB
cjel-4074	37	68	in	in	ADP
cjel-4074	37	69	1941	1941	NUM
cjel-4074	37	70	by	by	ADP
cjel-4074	37	71	the	the	DET
cjel-4074	37	72	historic	historic	ADJ
cjel-4074	37	73	american	american	ADJ
cjel-4074	37	74	buildings	building	NOUN
cjel-4074	37	75	survey	survey	VERB
cjel-4074	37	76	-	-	PUNCT
cjel-4074	37	77	a	a	DET
cjel-4074	37	78	program	program	NOUN
cjel-4074	37	79	of	of	ADP
cjel-4074	37	80	the	the	DET
cjel-4074	37	81	national	national	PROPN
cjel-4074	37	82	park	park	PROPN
cjel-4074	37	83	service	service	NOUN
cjel-4074	37	84	for	for	ADP
cjel-4074	37	85	assembling	assemble	VERB
cjel-4074	37	86	a	a	DET
cjel-4074	37	87	national	national	ADJ
cjel-4074	37	88	archive	archive	NOUN
cjel-4074	37	89	of	of	ADP
cjel-4074	37	90	architectural	architectural	ADJ
cjel-4074	37	91	documentation	documentation	NOUN
cjel-4074	37	92	on	on	ADP
cjel-4074	37	93	historic	historic	ADJ
cjel-4074	37	94	american	american	ADJ
cjel-4074	37	95	architecture	architecture	NOUN
cjel-4074	37	96	-	-	PUNCT
cjel-4074	37	97	had	have	AUX
cjel-4074	37	98	already	already	ADV
cjel-4074	37	99	been	be	AUX
cjel-4074	37	100	destroyed	destroy	VERB
cjel-4074	37	101	.	.	PUNCT
cjel-4074	38	1	with	with	ADP
cjel-4074	38	2	heritage	heritage	NOUN
cjel-4074	38	3	so	so	ADV
cjel-4074	38	4	rich	rich	ADJ
cjel-4074	38	5	,	,	PUNCT
cjel-4074	38	6	supra	supra	ADJ
cjel-4074	38	7	note	note	NOUN
cjel-4074	38	8	4	4	NUM
cjel-4074	38	9	,	,	PUNCT
cjel-4074	38	10	at	at	ADP
cjel-4074	38	11	205	205	NUM
cjel-4074	38	12	.	.	PUNCT
cjel-4074	39	1	7	7	NUM
cjel-4074	39	2	.	.	PUNCT
cjel-4074	40	1	[	[	X
cjel-4074	40	2	1973	1973	NUM
cjel-4074	40	3	]	]	PUNCT
cjel-4074	40	4	council	council	NOUN
cjel-4074	40	5	on	on	ADP
cjel-4074	40	6	environmental	environmental	ADJ
cjel-4074	40	7	quality	quality	PROPN
cjel-4074	40	8	ann	ann	PROPN
cjel-4074	40	9	.	.	PROPN
cjel-4074	41	1	rep	rep	PROPN
cjel-4074	41	2	.	.	PROPN
cjel-4074	41	3	24	24	NUM
cjel-4074	41	4	.	.	NOUN
cjel-4074	41	5	8	8	NUM
cjel-4074	41	6	.	.	PUNCT
cjel-4074	42	1	obviously	obviously	ADV
cjel-4074	42	2	,	,	PUNCT
cjel-4074	42	3	historic	historic	ADJ
cjel-4074	42	4	preservation	preservation	NOUN
cjel-4074	42	5	must	must	AUX
cjel-4074	42	6	be	be	AUX
cjel-4074	42	7	concerned	concern	VERB
cjel-4074	42	8	with	with	ADP
cjel-4074	42	9	individual	individual	ADJ
cjel-4074	42	10	buildings	building	NOUN
cjel-4074	42	11	,	,	PUNCT
cjel-4074	42	12	indeed	indeed	ADV
cjel-4074	42	13	,	,	PUNCT
cjel-4074	42	14	with	with	ADP
cjel-4074	42	15	individual	individual	ADJ
cjel-4074	42	16	features	feature	NOUN
cjel-4074	42	17	of	of	ADP
cjel-4074	42	18	individual	individual	ADJ
cjel-4074	42	19	buildings	building	NOUN
cjel-4074	42	20	.	.	PUNCT
cjel-4074	43	1	but	but	CCONJ
cjel-4074	43	2	if	if	SCONJ
cjel-4074	43	3	it	it	PRON
cjel-4074	43	4	is	be	AUX
cjel-4074	43	5	limited	limit	VERB
cjel-4074	43	6	to	to	ADP
cjel-4074	43	7	that	that	PRON
cjel-4074	43	8	,	,	PUNCT
cjel-4074	43	9	the	the	DET
cjel-4074	43	10	result	result	NOUN
cjel-4074	43	11	may	may	AUX
cjel-4074	43	12	be	be	AUX
cjel-4074	43	13	artificial	artificial	ADJ
cjel-4074	43	14	,	,	PUNCT
cjel-4074	43	15	theatrical	theatrical	ADJ
cjel-4074	43	16	,	,	PUNCT
cjel-4074	43	17	unrelated	unrelated	ADJ
cjel-4074	43	18	to	to	ADP
cjel-4074	43	19	everyday	everyday	ADJ
cjel-4074	43	20	life	life	NOUN
cjel-4074	43	21	-	-	PUNCT
cjel-4074	43	22	a	a	DET
cjel-4074	43	23	curiosity	curiosity	NOUN
cjel-4074	43	24	,	,	PUNCT
cjel-4074	43	25	a	a	DET
cjel-4074	43	26	place	place	NOUN
cjel-4074	43	27	that	that	PRON
cjel-4074	43	28	one	one	NUM
cjel-4074	43	29	visits	visit	NOUN
cjel-4074	43	30	,	,	PUNCT
cjel-4074	43	31	but	but	CCONJ
cjel-4074	43	32	one	one	NOUN
cjel-4074	43	33	that	that	PRON
cjel-4074	43	34	has	have	AUX
cjel-4074	43	35	lost	lose	VERB
cjel-4074	43	36	the	the	DET
cjel-4074	43	37	power	power	NOUN
cjel-4074	43	38	of	of	ADP
cjel-4074	43	39	belonging	belong	VERB
cjel-4074	43	40	through	through	ADP
cjel-4074	43	41	its	its	PRON
cjel-4074	43	42	interconnections	interconnection	NOUN
cjel-4074	43	43	.	.	PUNCT
cjel-4074	44	1	national	national	ADJ
cjel-4074	44	2	trust	trust	PROPN
cjel-4074	44	3	for	for	ADP
cjel-4074	44	4	historic	historic	ADJ
cjel-4074	44	5	preservation	preservation	NOUN
cjel-4074	44	6	,	,	PUNCT
cjel-4074	44	7	historic	historic	ADJ
cjel-4074	44	8	districts	district	NOUN
cjel-4074	44	9	3	3	NUM
cjel-4074	44	10	(	(	PUNCT
cjel-4074	44	11	1975	1975	NUM
cjel-4074	44	12	)	)	PUNCT
cjel-4074	44	13	.	.	PUNCT
cjel-4074	45	1	9	9	X
cjel-4074	45	2	.	.	X
cjel-4074	45	3	the	the	DET
cjel-4074	45	4	concept	concept	NOUN
cjel-4074	45	5	of	of	ADP
cjel-4074	45	6	adaptive	adaptive	ADJ
cjel-4074	45	7	rehabilitation	rehabilitation	NOUN
cjel-4074	45	8	-	-	PUNCT
cjel-4074	45	9	the	the	DET
cjel-4074	45	10	idea	idea	NOUN
cjel-4074	45	11	that	that	SCONJ
cjel-4074	45	12	the	the	DET
cjel-4074	45	13	nation	nation	NOUN
cjel-4074	45	14	's	's	PART
cjel-4074	45	15	historic	historic	ADJ
cjel-4074	45	16	and	and	CCONJ
cjel-4074	45	17	architectural	architectural	ADJ
cjel-4074	45	18	heritage	heritage	NOUN
cjel-4074	45	19	should	should	AUX
cjel-4074	45	20	be	be	AUX
cjel-4074	45	21	preserved	preserve	VERB
cjel-4074	45	22	"	"	PUNCT
cjel-4074	45	23	as	as	ADP
cjel-4074	45	24	a	a	DET
cjel-4074	45	25	living	live	VERB
cjel-4074	45	26	part	part	NOUN
cjel-4074	45	27	of	of	ADP
cjel-4074	45	28	our	our	PRON
cjel-4074	45	29	community	community	NOUN
cjel-4074	45	30	life	life	NOUN
cjel-4074	45	31	and	and	CCONJ
cjel-4074	45	32	development"-was	development"-was	AUX
cjel-4074	45	33	enshrined	enshrine	VERB
cjel-4074	45	34	as	as	ADP
cjel-4074	45	35	a	a	DET
cjel-4074	45	36	congressional	congressional	ADJ
cjel-4074	45	37	policy	policy	NOUN
cjel-4074	45	38	in	in	ADP
cjel-4074	45	39	the	the	DET
cjel-4074	45	40	national	national	ADJ
cjel-4074	45	41	historic	historic	PROPN
cjel-4074	45	42	preservation	preservation	PROPN
cjel-4074	45	43	act	act	NOUN
cjel-4074	45	44	of	of	ADP
cjel-4074	45	45	1966	1966	NUM
cjel-4074	45	46	,	,	PUNCT
cjel-4074	45	47	§	§	PROPN
cjel-4074	45	48	1	1	NUM
cjel-4074	45	49	,	,	PUNCT
cjel-4074	45	50	16	16	NUM
cjel-4074	45	51	u.s.c	u.s.c	ADJ
cjel-4074	45	52	.	.	PUNCT
cjel-4074	46	1	§	§	PROPN
cjel-4074	46	2	470(b	470(b	PROPN
cjel-4074	46	3	)	)	PUNCT
cjel-4074	46	4	(	(	PUNCT
cjel-4074	46	5	1976	1976	NUM
cjel-4074	46	6	)	)	PUNCT
cjel-4074	46	7	.	.	PUNCT
cjel-4074	47	1	224	224	NUM
cjel-4074	47	2	columbia	columbia	PROPN
cjel-4074	47	3	journal	journal	PROPN
cjel-4074	47	4	of	of	ADP
cjel-4074	47	5	environmental	environmental	ADJ
cjel-4074	47	6	law	law	NOUN
cjel-4074	48	1	[	[	X
cjel-4074	48	2	4	4	NUM
cjel-4074	48	3	:	:	PUNCT
cjel-4074	48	4	221	221	NUM
cjel-4074	48	5	economic	economic	ADJ
cjel-4074	48	6	conditions	condition	NOUN
cjel-4074	48	7	and	and	CCONJ
cjel-4074	48	8	tax	tax	NOUN
cjel-4074	48	9	policies	policy	NOUN
cjel-4074	48	10	affecting	affect	VERB
cjel-4074	48	11	preservation	preservation	NOUN
cjel-4074	48	12	efforts	effort	NOUN
cjel-4074	48	13	.	.	PUNCT
cjel-4074	49	1	1	1	NUM
cjel-4074	49	2	0	0	NUM
cjel-4074	49	3	during	during	ADP
cjel-4074	49	4	these	these	DET
cjel-4074	49	5	same	same	ADJ
cjel-4074	49	6	years	year	NOUN
cjel-4074	49	7	,	,	PUNCT
cjel-4074	49	8	environmentalists	environmentalist	NOUN
cjel-4074	49	9	were	be	AUX
cjel-4074	49	10	decrying	decry	VERB
cjel-4074	49	11	the	the	DET
cjel-4074	49	12	deteriorating	deteriorate	VERB
cjel-4074	49	13	quality	quality	NOUN
cjel-4074	49	14	of	of	ADP
cjel-4074	49	15	urban	urban	ADJ
cjel-4074	49	16	life	life	NOUN
cjel-4074	49	17	.	.	PUNCT
cjel-4074	50	1	the	the	DET
cjel-4074	50	2	council	council	PROPN
cjel-4074	50	3	on	on	ADP
cjel-4074	50	4	environmental	environmental	ADJ
cjel-4074	50	5	quality	quality	NOUN
cjel-4074	50	6	,	,	PUNCT
cjel-4074	50	7	which	which	PRON
cjel-4074	50	8	was	be	AUX
cjel-4074	50	9	to	to	PART
cjel-4074	50	10	have	have	VERB
cjel-4074	50	11	a	a	DET
cjel-4074	50	12	hand	hand	NOUN
cjel-4074	50	13	in	in	ADP
cjel-4074	50	14	the	the	DET
cjel-4074	50	15	original	original	ADJ
cjel-4074	50	16	drafting	drafting	NOUN
cjel-4074	50	17	of	of	ADP
cjel-4074	50	18	section	section	NOUN
cjel-4074	50	19	2124	2124	NUM
cjel-4074	50	20	,	,	PUNCT
cjel-4074	50	21	described	describe	VERB
cjel-4074	50	22	the	the	DET
cjel-4074	50	23	situation	situation	NOUN
cjel-4074	50	24	in	in	ADP
cjel-4074	50	25	1970	1970	NUM
cjel-4074	50	26	:	:	PUNCT
cjel-4074	50	27	pressed	press	VERB
cjel-4074	50	28	for	for	ADP
cjel-4074	50	29	revenues	revenue	NOUN
cjel-4074	50	30	,	,	PUNCT
cjel-4074	50	31	many	many	ADJ
cjel-4074	50	32	cities	city	NOUN
cjel-4074	50	33	bow	bow	VERB
cjel-4074	50	34	to	to	ADP
cjel-4074	50	35	the	the	DET
cjel-4074	50	36	demands	demand	NOUN
cjel-4074	50	37	of	of	ADP
cjel-4074	50	38	developers	developer	NOUN
cjel-4074	50	39	to	to	PART
cjel-4074	50	40	replace	replace	VERB
cjel-4074	50	41	historic	historic	ADJ
cjel-4074	50	42	buildings	building	NOUN
cjel-4074	50	43	and	and	CCONJ
cjel-4074	50	44	distinctive	distinctive	ADJ
cjel-4074	50	45	architecture	architecture	NOUN
cjel-4074	50	46	with	with	ADP
cjel-4074	50	47	almost	almost	ADV
cjel-4074	50	48	uniform	uniform	ADJ
cjel-4074	50	49	steel	steel	NOUN
cjel-4074	50	50	and	and	CCONJ
cjel-4074	50	51	glass	glass	NOUN
cjel-4074	50	52	box	box	NOUN
cjel-4074	50	53	office	office	NOUN
cjel-4074	50	54	buildings	building	NOUN
cjel-4074	50	55	.	.	PUNCT
cjel-4074	51	1	unfortunately	unfortunately	ADV
cjel-4074	51	2	,	,	PUNCT
cjel-4074	51	3	this	this	DET
cjel-4074	51	4	construction	construction	NOUN
cjel-4074	51	5	may	may	AUX
cjel-4074	51	6	simply	simply	ADV
cjel-4074	51	7	put	put	VERB
cjel-4074	51	8	more	more	ADJ
cjel-4074	51	9	people	people	NOUN
cjel-4074	51	10	on	on	ADP
cjel-4074	51	11	the	the	DET
cjel-4074	51	12	sidewalks	sidewalk	NOUN
cjel-4074	51	13	and	and	CCONJ
cjel-4074	51	14	more	more	ADJ
cjel-4074	51	15	cars	car	NOUN
cjel-4074	51	16	on	on	ADP
cjel-4074	51	17	the	the	DET
cjel-4074	51	18	streets	street	NOUN
cjel-4074	51	19	,	,	PUNCT
cjel-4074	51	20	more	more	ADV
cjel-4074	51	21	monotonous	monotonous	ADJ
cjel-4074	51	22	skyscrapers	skyscraper	NOUN
cjel-4074	51	23	towering	tower	VERB
cjel-4074	51	24	above	above	ADV
cjel-4074	51	25	,	,	PUNCT
cjel-4074	51	26	and	and	CCONJ
cjel-4074	51	27	more	more	ADJ
cjel-4074	51	28	noise	noise	NOUN
cjel-4074	51	29	and	and	CCONJ
cjel-4074	51	30	congestion	congestion	NOUN
cjel-4074	51	31	below	below	ADV
cjel-4074	51	32	.	.	PUNCT
cjel-4074	52	1	much	much	ADJ
cjel-4074	52	2	downtown	downtown	NOUN
cjel-4074	52	3	rebuilding	rebuilding	NOUN
cjel-4074	52	4	has	have	AUX
cjel-4074	52	5	furthered	further	VERB
cjel-4074	52	6	the	the	DET
cjel-4074	52	7	trend	trend	NOUN
cjel-4074	52	8	toward	toward	ADP
cjel-4074	52	9	daytime	daytime	ADJ
cjel-4074	52	10	cities	city	NOUN
cjel-4074	52	11	with	with	ADP
cjel-4074	52	12	facilities	facility	NOUN
cjel-4074	52	13	such	such	ADJ
cjel-4074	52	14	as	as	ADP
cjel-4074	52	15	offices	office	NOUN
cjel-4074	52	16	and	and	CCONJ
cjel-4074	52	17	banks	bank	NOUN
cjel-4074	52	18	,	,	PUNCT
cjel-4074	52	19	which	which	PRON
cjel-4074	52	20	have	have	VERB
cjel-4074	52	21	no	no	DET
cjel-4074	52	22	nighttime	nighttime	NOUN
cjel-4074	52	23	uses	use	NOUN
cjel-4074	52	24	.	.	PUNCT
cjel-4074	53	1	cities	city	NOUN
cjel-4074	53	2	and	and	CCONJ
cjel-4074	53	3	neighborhoods	neighborhood	NOUN
cjel-4074	53	4	are	be	AUX
cjel-4074	53	5	replaced	replace	VERB
cjel-4074	53	6	by	by	ADP
cjel-4074	53	7	the	the	DET
cjel-4074	53	8	dullest	dull	ADJ
cjel-4074	53	9	in	in	ADP
cjel-4074	53	10	modern	modern	ADJ
cjel-4074	53	11	architecture	architecture	NOUN
cjel-4074	53	12	.	.	PUNCT
cjel-4074	53	13	"	"	PUNCT
cjel-4074	54	1	2	2	X
cjel-4074	54	2	.	.	X
cjel-4074	54	3	the	the	DET
cjel-4074	54	4	beneficial	beneficial	ADJ
cjel-4074	54	5	side	side	NOUN
cjel-4074	54	6	effects	effect	NOUN
cjel-4074	54	7	of	of	ADP
cjel-4074	54	8	historic	historic	ADJ
cjel-4074	54	9	rehabilitation	rehabilitation	NOUN
cjel-4074	54	10	the	the	DET
cjel-4074	54	11	adaptive	adaptive	ADJ
cjel-4074	54	12	rehabilitation	rehabilitation	NOUN
cjel-4074	54	13	of	of	ADP
cjel-4074	54	14	potentially	potentially	ADV
cjel-4074	54	15	attractive	attractive	ADJ
cjel-4074	54	16	older	old	ADJ
cjel-4074	54	17	neighborhoods	neighborhood	NOUN
cjel-4074	54	18	to	to	PART
cjel-4074	54	19	suit	suit	VERB
cjel-4074	54	20	contemporary	contemporary	ADJ
cjel-4074	54	21	needs	need	NOUN
cjel-4074	54	22	came	come	VERB
cjel-4074	54	23	to	to	PART
cjel-4074	54	24	be	be	AUX
cjel-4074	54	25	seen	see	VERB
cjel-4074	54	26	as	as	ADP
cjel-4074	54	27	a	a	DET
cjel-4074	54	28	worthy	worthy	ADJ
cjel-4074	54	29	goal	goal	NOUN
cjel-4074	54	30	for	for	ADP
cjel-4074	54	31	several	several	ADJ
cjel-4074	54	32	reasons	reason	NOUN
cjel-4074	54	33	.	.	PUNCT
cjel-4074	55	1	primary	primary	ADJ
cjel-4074	55	2	among	among	ADP
cjel-4074	55	3	these	these	PRON
cjel-4074	55	4	is	be	AUX
cjel-4074	55	5	the	the	DET
cjel-4074	55	6	revitalizing	revitalizing	NOUN
cjel-4074	55	7	impact	impact	NOUN
cjel-4074	55	8	such	such	ADJ
cjel-4074	55	9	rehabilitation	rehabilitation	NOUN
cjel-4074	55	10	can	can	AUX
cjel-4074	55	11	have	have	VERB
cjel-4074	55	12	on	on	ADP
cjel-4074	55	13	the	the	DET
cjel-4074	55	14	central	central	ADJ
cjel-4074	55	15	cities	city	NOUN
cjel-4074	55	16	.	.	PUNCT
cjel-4074	56	1	the	the	DET
cjel-4074	56	2	ability	ability	NOUN
cjel-4074	56	3	to	to	PART
cjel-4074	56	4	attract	attract	VERB
cjel-4074	56	5	people	people	NOUN
cjel-4074	56	6	downtown	downtown	NOUN
cjel-4074	56	7	is	be	AUX
cjel-4074	56	8	both	both	PRON
cjel-4074	56	9	socially	socially	ADV
cjel-4074	56	10	and	and	CCONJ
cjel-4074	56	11	culturally	culturally	ADV
cjel-4074	56	12	beneficial	beneficial	ADJ
cjel-4074	56	13	.	.	PUNCT
cjel-4074	57	1	furthermore	furthermore	ADV
cjel-4074	57	2	,	,	PUNCT
cjel-4074	57	3	there	there	PRON
cjel-4074	57	4	are	be	VERB
cjel-4074	57	5	economic	economic	ADJ
cjel-4074	57	6	benefits	benefit	NOUN
cjel-4074	57	7	in	in	ADP
cjel-4074	57	8	the	the	DET
cjel-4074	57	9	form	form	NOUN
cjel-4074	57	10	of	of	ADP
cjel-4074	57	11	greater	great	ADJ
cjel-4074	57	12	revenues	revenue	NOUN
cjel-4074	57	13	from	from	ADP
cjel-4074	57	14	tourism	tourism	NOUN
cjel-4074	57	15	,	,	PUNCT
cjel-4074	57	16	higher	high	ADJ
cjel-4074	57	17	property	property	NOUN
cjel-4074	57	18	values	value	NOUN
cjel-4074	57	19	,	,	PUNCT
cjel-4074	57	20	and	and	CCONJ
cjel-4074	57	21	the	the	DET
cjel-4074	57	22	consequent	consequent	ADJ
cjel-4074	57	23	increase	increase	NOUN
cjel-4074	57	24	in	in	ADP
cjel-4074	57	25	the	the	DET
cjel-4074	57	26	city	city	NOUN
cjel-4074	57	27	's	's	PART
cjel-4074	57	28	tax	tax	NOUN
cjel-4074	57	29	revenues	revenue	NOUN
cjel-4074	57	30	.	.	PUNCT
cjel-4074	58	1	12	12	NUM
cjel-4074	58	2	a	a	DET
cjel-4074	58	3	major	major	ADJ
cjel-4074	58	4	obstacle	obstacle	NOUN
cjel-4074	58	5	to	to	ADP
cjel-4074	58	6	inner	inner	ADJ
cjel-4074	58	7	city	city	NOUN
cjel-4074	58	8	revitalization	revitalization	NOUN
cjel-4074	58	9	is	be	AUX
cjel-4074	58	10	the	the	DET
cjel-4074	58	11	"	"	PUNCT
cjel-4074	58	12	red	red	ADJ
cjel-4074	58	13	-	-	PUNCT
cjel-4074	58	14	lining	lining	NOUN
cjel-4074	58	15	"	"	PUNCT
cjel-4074	58	16	practice	practice	NOUN
cjel-4074	58	17	of	of	ADP
cjel-4074	58	18	financial	financial	ADJ
cjel-4074	58	19	institutions	institution	NOUN
cjel-4074	58	20	which	which	PRON
cjel-4074	58	21	refuse	refuse	VERB
cjel-4074	58	22	to	to	PART
cjel-4074	58	23	make	make	VERB
cjel-4074	58	24	loans	loan	NOUN
cjel-4074	58	25	and	and	CCONJ
cjel-4074	58	26	mortgages	mortgage	NOUN
cjel-4074	58	27	in	in	ADP
cjel-4074	58	28	neighborhoods	neighborhood	NOUN
cjel-4074	58	29	they	they	PRON
cjel-4074	58	30	regard	regard	VERB
cjel-4074	58	31	as	as	ADP
cjel-4074	58	32	too	too	ADV
cjel-4074	58	33	old	old	ADJ
cjel-4074	58	34	or	or	CCONJ
cjel-4074	58	35	too	too	ADV
cjel-4074	58	36	deteriorated	deteriorate	VERB
cjel-4074	58	37	.	.	PUNCT
cjel-4074	59	1	13	13	NUM
cjel-4074	59	2	there	there	PRON
cjel-4074	59	3	is	be	VERB
cjel-4074	59	4	some	some	DET
cjel-4074	59	5	10	10	NUM
cjel-4074	59	6	.	.	PUNCT
cjel-4074	60	1	with	with	ADP
cjel-4074	60	2	heritage	heritage	NOUN
cjel-4074	60	3	so	so	ADV
cjel-4074	60	4	rich	rich	ADJ
cjel-4074	60	5	,	,	PUNCT
cjel-4074	60	6	supra	supra	ADJ
cjel-4074	60	7	note	note	NOUN
cjel-4074	60	8	4	4	NUM
cjel-4074	60	9	,	,	PUNCT
cjel-4074	60	10	at	at	ADP
cjel-4074	60	11	207	207	NUM
cjel-4074	60	12	.	.	PUNCT
cjel-4074	61	1	11	11	NUM
cjel-4074	61	2	.	.	PUNCT
cjel-4074	62	1	[	[	X
cjel-4074	62	2	1970	1970	NUM
cjel-4074	62	3	]	]	X
cjel-4074	62	4	council	council	NOUN
cjel-4074	62	5	on	on	ADP
cjel-4074	62	6	environmental	environmental	ADJ
cjel-4074	62	7	quality	quality	PROPN
cjel-4074	62	8	ann	ann	PROPN
cjel-4074	62	9	.	.	PROPN
cjel-4074	62	10	rep	rep	PROPN
cjel-4074	62	11	.	.	PROPN
cjel-4074	62	12	168	168	NUM
cjel-4074	62	13	.	.	PUNCT
cjel-4074	63	1	12	12	NUM
cjel-4074	63	2	.	.	PUNCT
cjel-4074	64	1	it	it	PRON
cjel-4074	64	2	is	be	AUX
cjel-4074	64	3	worth	worth	ADJ
cjel-4074	64	4	noting	note	VERB
cjel-4074	64	5	here	here	ADV
cjel-4074	64	6	that	that	SCONJ
cjel-4074	64	7	not	not	PART
cjel-4074	64	8	all	all	PRON
cjel-4074	64	9	of	of	ADP
cjel-4074	64	10	these	these	DET
cjel-4074	64	11	economic	economic	ADJ
cjel-4074	64	12	effects	effect	NOUN
cjel-4074	64	13	are	be	AUX
cjel-4074	64	14	equally	equally	ADV
cjel-4074	64	15	desirable	desirable	ADJ
cjel-4074	64	16	in	in	ADP
cjel-4074	64	17	all	all	DET
cjel-4074	64	18	situations	situation	NOUN
cjel-4074	64	19	.	.	PUNCT
cjel-4074	65	1	the	the	DET
cjel-4074	65	2	rise	rise	NOUN
cjel-4074	65	3	in	in	ADP
cjel-4074	65	4	property	property	NOUN
cjel-4074	65	5	taxes	taxis	NOUN
cjel-4074	65	6	and	and	CCONJ
cjel-4074	65	7	the	the	DET
cjel-4074	65	8	influx	influx	NOUN
cjel-4074	65	9	of	of	ADP
cjel-4074	65	10	affluent	affluent	ADJ
cjel-4074	65	11	neighbors	neighbor	NOUN
cjel-4074	65	12	caused	cause	VERB
cjel-4074	65	13	by	by	ADP
cjel-4074	65	14	rehabilitation	rehabilitation	NOUN
cjel-4074	65	15	often	often	ADV
cjel-4074	65	16	result	result	VERB
cjel-4074	65	17	in	in	ADP
cjel-4074	65	18	the	the	DET
cjel-4074	65	19	exodus	exodus	NOUN
cjel-4074	65	20	of	of	ADP
cjel-4074	65	21	less	less	ADV
cjel-4074	65	22	affluent	affluent	ADJ
cjel-4074	65	23	residents	resident	NOUN
cjel-4074	65	24	of	of	ADP
cjel-4074	65	25	the	the	DET
cjel-4074	65	26	neighborhood	neighborhood	NOUN
cjel-4074	65	27	.	.	PUNCT
cjel-4074	66	1	these	these	DET
cjel-4074	66	2	residents	resident	NOUN
cjel-4074	66	3	,	,	PUNCT
cjel-4074	66	4	if	if	SCONJ
cjel-4074	66	5	they	they	PRON
cjel-4074	66	6	are	be	AUX
cjel-4074	66	7	homeowners	homeowner	NOUN
cjel-4074	66	8	,	,	PUNCT
cjel-4074	66	9	may	may	AUX
cjel-4074	66	10	be	be	AUX
cjel-4074	66	11	partially	partially	ADV
cjel-4074	66	12	compensated	compensate	VERB
cjel-4074	66	13	by	by	ADP
cjel-4074	66	14	the	the	DET
cjel-4074	66	15	rise	rise	NOUN
cjel-4074	66	16	in	in	ADP
cjel-4074	66	17	their	their	PRON
cjel-4074	66	18	property	property	NOUN
cjel-4074	66	19	values	value	NOUN
cjel-4074	66	20	,	,	PUNCT
cjel-4074	66	21	but	but	CCONJ
cjel-4074	66	22	the	the	DET
cjel-4074	66	23	social	social	ADJ
cjel-4074	66	24	implications	implication	NOUN
cjel-4074	66	25	of	of	ADP
cjel-4074	66	26	this	this	DET
cjel-4074	66	27	kind	kind	NOUN
cjel-4074	66	28	of	of	ADP
cjel-4074	66	29	population	population	NOUN
cjel-4074	66	30	dislocation	dislocation	NOUN
cjel-4074	66	31	must	must	AUX
cjel-4074	66	32	still	still	ADV
cjel-4074	66	33	be	be	AUX
cjel-4074	66	34	reckoned	reckon	VERB
cjel-4074	66	35	with	with	ADP
cjel-4074	66	36	.	.	PUNCT
cjel-4074	67	1	also	also	ADV
cjel-4074	67	2	,	,	PUNCT
cjel-4074	67	3	local	local	ADJ
cjel-4074	67	4	property	property	NOUN
cjel-4074	67	5	tax	tax	NOUN
cjel-4074	67	6	systems	system	NOUN
cjel-4074	67	7	which	which	PRON
cjel-4074	67	8	increase	increase	VERB
cjel-4074	67	9	the	the	DET
cjel-4074	67	10	tax	tax	NOUN
cjel-4074	67	11	burdens	burden	NOUN
cjel-4074	67	12	on	on	ADP
cjel-4074	67	13	owners	owner	NOUN
cjel-4074	67	14	of	of	ADP
cjel-4074	67	15	historic	historic	ADJ
cjel-4074	67	16	properties	property	NOUN
cjel-4074	67	17	whose	whose	DET
cjel-4074	67	18	buildings	building	NOUN
cjel-4074	67	19	have	have	AUX
cjel-4074	67	20	increased	increase	VERB
cjel-4074	67	21	in	in	ADP
cjel-4074	67	22	value	value	NOUN
cjel-4074	67	23	as	as	ADP
cjel-4074	67	24	a	a	DET
cjel-4074	67	25	result	result	NOUN
cjel-4074	67	26	of	of	ADP
cjel-4074	67	27	their	their	PRON
cjel-4074	67	28	rehabilitative	rehabilitative	ADJ
cjel-4074	67	29	efforts	effort	NOUN
cjel-4074	67	30	may	may	AUX
cjel-4074	67	31	significantly	significantly	ADV
cjel-4074	67	32	diminish	diminish	VERB
cjel-4074	67	33	the	the	DET
cjel-4074	67	34	economic	economic	ADJ
cjel-4074	67	35	attractiveness	attractiveness	NOUN
cjel-4074	67	36	of	of	ADP
cjel-4074	67	37	rehabilitation	rehabilitation	NOUN
cjel-4074	67	38	projects	project	NOUN
cjel-4074	67	39	for	for	ADP
cjel-4074	67	40	these	these	DET
cjel-4074	67	41	owners	owner	NOUN
cjel-4074	67	42	.	.	PUNCT
cjel-4074	68	1	13	13	NUM
cjel-4074	68	2	.	.	PUNCT
cjel-4074	69	1	this	this	DET
cjel-4074	69	2	reluctance	reluctance	NOUN
cjel-4074	69	3	by	by	ADP
cjel-4074	69	4	banks	bank	NOUN
cjel-4074	69	5	to	to	PART
cjel-4074	69	6	make	make	VERB
cjel-4074	69	7	loans	loan	NOUN
cjel-4074	69	8	for	for	ADP
cjel-4074	69	9	the	the	DET
cjel-4074	69	10	restoration	restoration	NOUN
cjel-4074	69	11	of	of	ADP
cjel-4074	69	12	older	old	ADJ
cjel-4074	69	13	neighborhoods	neighborhood	NOUN
cjel-4074	69	14	was	be	AUX
cjel-4074	69	15	cited	cite	VERB
cjel-4074	69	16	by	by	ADP
cjel-4074	69	17	president	president	PROPN
cjel-4074	69	18	nixon	nixon	PROPN
cjel-4074	69	19	as	as	ADP
cjel-4074	69	20	a	a	DET
cjel-4074	69	21	major	major	ADJ
cjel-4074	69	22	reason	reason	NOUN
cjel-4074	69	23	why	why	SCONJ
cjel-4074	69	24	the	the	DET
cjel-4074	69	25	federal	federal	ADJ
cjel-4074	69	26	government	government	NOUN
cjel-4074	69	27	should	should	AUX
cjel-4074	69	28	provide	provide	VERB
cjel-4074	69	29	economic	economic	ADJ
cjel-4074	69	30	incentives	incentive	NOUN
cjel-4074	69	31	for	for	ADP
cjel-4074	69	32	private	private	ADJ
cjel-4074	69	33	rehabilitation	rehabilitation	NOUN
cjel-4074	69	34	projects	project	NOUN
cjel-4074	69	35	.	.	PUNCT
cjel-4074	70	1	special	special	ADJ
cjel-4074	70	2	message	message	NOUN
cjel-4074	70	3	to	to	ADP
cjel-4074	70	4	the	the	DET
cjel-4074	70	5	congress	congress	PROPN
cjel-4074	70	6	proposing	propose	VERB
cjel-4074	70	7	the	the	DET
cjel-4074	70	8	1971	1971	NUM
cjel-4074	70	9	environmental	environmental	ADJ
cjel-4074	70	10	program	program	NOUN
cjel-4074	70	11	,	,	PUNCT
cjel-4074	70	12	1971	1971	NUM
cjel-4074	70	13	pub	pub	NOUN
cjel-4074	70	14	.	.	PUNCT
cjel-4074	71	1	papers	paper	NOUN
cjel-4074	72	1	[	[	X
cjel-4074	72	2	48	48	NUM
cjel-4074	72	3	]	]	PUNCT
cjel-4074	72	4	,	,	PUNCT
cjel-4074	72	5	at	at	ADP
cjel-4074	72	6	139	139	NUM
cjel-4074	72	7	(	(	PUNCT
cjel-4074	72	8	1972	1972	NUM
cjel-4074	72	9	)	)	PUNCT
cjel-4074	72	10	.	.	PUNCT
cjel-4074	73	1	besides	besides	SCONJ
cjel-4074	73	2	the	the	DET
cjel-4074	73	3	proposals	proposal	NOUN
cjel-4074	73	4	for	for	ADP
cjel-4074	73	5	income	income	NOUN
cjel-4074	73	6	tax	tax	NOUN
cjel-4074	73	7	reforms	reform	NOUN
cjel-4074	73	8	affecting	affect	VERB
cjel-4074	73	9	commercial	commercial	ADJ
cjel-4074	73	10	1978	1978	NUM
cjel-4074	73	11	]	]	PUNCT
cjel-4074	73	12	historic	historic	ADJ
cjel-4074	73	13	preservation	preservation	NOUN
cjel-4074	73	14	and	and	CCONJ
cjel-4074	73	15	the	the	DET
cjel-4074	73	16	tax	tax	NOUN
cjel-4074	73	17	reform	reform	NOUN
cjel-4074	73	18	act	act	NOUN
cjel-4074	73	19	of	of	ADP
cjel-4074	73	20	1976	1976	NUM
cjel-4074	73	21	225	225	NUM
cjel-4074	73	22	hope	hope	NOUN
cjel-4074	73	23	that	that	SCONJ
cjel-4074	73	24	rehabilitation	rehabilitation	NOUN
cjel-4074	73	25	efforts	effort	NOUN
cjel-4074	73	26	in	in	ADP
cjel-4074	73	27	historic	historic	ADJ
cjel-4074	73	28	urban	urban	ADJ
cjel-4074	73	29	districts	district	NOUN
cjel-4074	73	30	will	will	AUX
cjel-4074	73	31	lead	lead	VERB
cjel-4074	73	32	to	to	ADP
cjel-4074	73	33	increased	increase	VERB
cjel-4074	73	34	lenders	lender	NOUN
cjel-4074	73	35	'	'	PART
cjel-4074	73	36	confidence	confidence	NOUN
cjel-4074	73	37	in	in	ADP
cjel-4074	73	38	these	these	DET
cjel-4074	73	39	districts	district	NOUN
cjel-4074	73	40	and	and	CCONJ
cjel-4074	73	41	in	in	ADP
cjel-4074	73	42	neighboring	neighboring	NOUN
cjel-4074	73	43	areas	area	NOUN
cjel-4074	73	44	as	as	ADV
cjel-4074	73	45	well	well	ADV
cjel-4074	73	46	.	.	PUNCT
cjel-4074	74	1	the	the	DET
cjel-4074	74	2	national	national	PROPN
cjel-4074	74	3	advisory	advisory	PROPN
cjel-4074	74	4	council	council	PROPN
cjel-4074	74	5	on	on	ADP
cjel-4074	74	6	historic	historic	ADJ
cjel-4074	74	7	preservation	preservation	NOUN
cjel-4074	74	8	pointed	point	VERB
cjel-4074	74	9	to	to	ADP
cjel-4074	74	10	other	other	ADJ
cjel-4074	74	11	benefits	benefit	NOUN
cjel-4074	74	12	resulting	result	VERB
cjel-4074	74	13	from	from	ADP
cjel-4074	74	14	a	a	DET
cjel-4074	74	15	policy	policy	NOUN
cjel-4074	74	16	of	of	ADP
cjel-4074	74	17	adaptive	adaptive	ADJ
cjel-4074	74	18	rehabilitation	rehabilitation	NOUN
cjel-4074	74	19	:	:	PUNCT
cjel-4074	74	20	14	14	NUM
cjel-4074	74	21	the	the	DET
cjel-4074	74	22	creation	creation	NOUN
cjel-4074	74	23	of	of	ADP
cjel-4074	74	24	jobs	job	NOUN
cjel-4074	74	25	by	by	ADP
cjel-4074	74	26	encouraging	encourage	VERB
cjel-4074	74	27	rehabilitation	rehabilitation	NOUN
cjel-4074	74	28	work	work	NOUN
cjel-4074	74	29	which	which	PRON
cjel-4074	74	30	is	be	AUX
cjel-4074	74	31	significantly	significantly	ADV
cjel-4074	74	32	more	more	ADJ
cjel-4074	74	33	labor	labor	NOUN
cjel-4074	74	34	intensive	intensive	ADJ
cjel-4074	74	35	than	than	ADP
cjel-4074	74	36	new	new	ADJ
cjel-4074	74	37	construction	construction	NOUN
cjel-4074	74	38	;	;	PUNCT
cjel-4074	74	39	the	the	DET
cjel-4074	74	40	conservation	conservation	NOUN
cjel-4074	74	41	of	of	ADP
cjel-4074	74	42	energy	energy	NOUN
cjel-4074	74	43	and	and	CCONJ
cjel-4074	74	44	raw	raw	ADJ
cjel-4074	74	45	materials	material	NOUN
cjel-4074	74	46	by	by	ADP
cjel-4074	74	47	reusing	reuse	VERB
cjel-4074	74	48	sound	sound	NOUN
cjel-4074	74	49	,	,	PUNCT
cjel-4074	74	50	existing	exist	VERB
cjel-4074	74	51	buildings	building	NOUN
cjel-4074	74	52	which	which	PRON
cjel-4074	74	53	use	use	VERB
cjel-4074	74	54	natural	natural	ADJ
cjel-4074	74	55	sources	source	NOUN
cjel-4074	74	56	of	of	ADP
cjel-4074	74	57	heating	heating	NOUN
cjel-4074	74	58	,	,	PUNCT
cjel-4074	74	59	cooling	cooling	NOUN
cjel-4074	74	60	,	,	PUNCT
cjel-4074	74	61	and	and	CCONJ
cjel-4074	74	62	lighting	light	VERB
cjel-4074	74	63	more	more	ADV
cjel-4074	74	64	effectively	effectively	ADV
cjel-4074	74	65	;	;	PUNCT
cjel-4074	74	66	and	and	CCONJ
cjel-4074	74	67	the	the	DET
cjel-4074	74	68	revitalization	revitalization	NOUN
cjel-4074	74	69	of	of	ADP
cjel-4074	74	70	existing	exist	VERB
cjel-4074	74	71	commercial	commercial	ADJ
cjel-4074	74	72	centers	center	NOUN
cjel-4074	74	73	that	that	PRON
cjel-4074	74	74	do	do	AUX
cjel-4074	74	75	not	not	PART
cjel-4074	74	76	require	require	VERB
cjel-4074	74	77	substantial	substantial	ADJ
cjel-4074	74	78	new	new	ADJ
cjel-4074	74	79	public	public	ADJ
cjel-4074	74	80	investment	investment	NOUN
cjel-4074	74	81	in	in	ADP
cjel-4074	74	82	infrastructure	infrastructure	NOUN
cjel-4074	74	83	.	.	PUNCT
cjel-4074	75	1	15	15	NUM
cjel-4074	75	2	finally	finally	ADV
cjel-4074	75	3	,	,	PUNCT
cjel-4074	75	4	rehabilitation	rehabilitation	NOUN
cjel-4074	75	5	may	may	AUX
cjel-4074	75	6	be	be	AUX
cjel-4074	75	7	more	more	ADV
cjel-4074	75	8	feasible	feasible	ADJ
cjel-4074	75	9	simply	simply	ADV
cjel-4074	75	10	because	because	SCONJ
cjel-4074	75	11	it	it	PRON
cjel-4074	75	12	can	can	AUX
cjel-4074	75	13	be	be	AUX
cjel-4074	75	14	cheaper	cheap	ADJ
cjel-4074	75	15	than	than	ADP
cjel-4074	75	16	new	new	ADJ
cjel-4074	75	17	construction	construction	NOUN
cjel-4074	75	18	.	.	PUNCT
cjel-4074	75	19	'	'	PUNCT
cjel-4074	76	1	6	6	NUM
cjel-4074	76	2	3	3	NUM
cjel-4074	76	3	.	.	PUNCT
cjel-4074	77	1	the	the	DET
cjel-4074	77	2	need	need	NOUN
cjel-4074	77	3	for	for	ADP
cjel-4074	77	4	federal	federal	ADJ
cjel-4074	77	5	tax	tax	NOUN
cjel-4074	77	6	reform	reform	NOUN
cjel-4074	77	7	besides	besides	SCONJ
cjel-4074	77	8	the	the	DET
cjel-4074	77	9	red	red	ADJ
cjel-4074	77	10	-	-	PUNCT
cjel-4074	77	11	lining	lining	NOUN
cjel-4074	77	12	practices	practice	NOUN
cjel-4074	77	13	already	already	ADV
cjel-4074	77	14	mentioned	mention	VERB
cjel-4074	77	15	and	and	CCONJ
cjel-4074	77	16	the	the	DET
cjel-4074	77	17	dismal	dismal	ADJ
cjel-4074	77	18	inadequacy	inadequacy	NOUN
cjel-4074	77	19	of	of	ADP
cjel-4074	77	20	direct	direct	ADJ
cjel-4074	77	21	federal	federal	ADJ
cjel-4074	77	22	funding	funding	NOUN
cjel-4074	77	23	for	for	ADP
cjel-4074	77	24	preservation	preservation	NOUN
cjel-4074	77	25	activities	activity	NOUN
cjel-4074	77	26	,	,	PUNCT
cjel-4074	77	27	'	'	PUNCT
cjel-4074	77	28	7	7	NUM
cjel-4074	77	29	the	the	DET
cjel-4074	77	30	perpetuation	perpetuation	NOUN
cjel-4074	77	31	of	of	ADP
cjel-4074	77	32	a	a	DET
cjel-4074	77	33	"	"	PUNCT
cjel-4074	77	34	total	total	ADJ
cjel-4074	77	35	demolition	demolition	NOUN
cjel-4074	77	36	"	"	PUNCT
cjel-4074	77	37	approach	approach	NOUN
cjel-4074	77	38	by	by	ADP
cjel-4074	77	39	urban	urban	ADJ
cjel-4074	77	40	renewal	renewal	NOUN
cjel-4074	77	41	officials	official	NOUN
cjel-4074	77	42	had	have	VERB
cjel-4074	77	43	the	the	DET
cjel-4074	77	44	effect	effect	NOUN
cjel-4074	77	45	of	of	ADP
cjel-4074	77	46	eroding	erode	VERB
cjel-4074	77	47	relatively	relatively	ADV
cjel-4074	77	48	stable	stable	ADJ
cjel-4074	77	49	old	old	ADJ
cjel-4074	77	50	neighborhoods	neighborhood	NOUN
cjel-4074	77	51	.	.	PUNCT
cjel-4074	77	52	'	'	PUNCT
cjel-4074	78	1	8	8	NUM
cjel-4074	78	2	reform	reform	NOUN
cjel-4074	78	3	of	of	ADP
cjel-4074	78	4	the	the	DET
cjel-4074	78	5	federal	federal	ADJ
cjel-4074	78	6	income	income	NOUN
cjel-4074	78	7	tax	tax	NOUN
cjel-4074	78	8	laws	law	NOUN
cjel-4074	78	9	to	to	PART
cjel-4074	78	10	end	end	VERB
cjel-4074	78	11	such	such	ADJ
cjel-4074	78	12	practices	practice	NOUN
cjel-4074	78	13	suggested	suggest	VERB
cjel-4074	78	14	itself	itself	PRON
cjel-4074	78	15	for	for	ADP
cjel-4074	78	16	several	several	ADJ
cjel-4074	78	17	reasons	reason	NOUN
cjel-4074	78	18	.	.	PUNCT
cjel-4074	79	1	tax	tax	NOUN
cjel-4074	79	2	considerations	consideration	NOUN
cjel-4074	79	3	are	be	AUX
cjel-4074	79	4	recognized	recognize	VERB
cjel-4074	79	5	as	as	ADP
cjel-4074	79	6	a	a	DET
cjel-4074	79	7	major	major	ADJ
cjel-4074	79	8	and	and	CCONJ
cjel-4074	79	9	often	often	ADV
cjel-4074	79	10	controlling	control	VERB
cjel-4074	79	11	factor	factor	NOUN
cjel-4074	79	12	in	in	ADP
cjel-4074	79	13	inhistoric	inhistoric	ADJ
cjel-4074	79	14	buildings	building	NOUN
cjel-4074	79	15	,	,	PUNCT
cjel-4074	79	16	president	president	PROPN
cjel-4074	79	17	nixon	nixon	PROPN
cjel-4074	79	18	also	also	ADV
cjel-4074	79	19	proposed	propose	VERB
cjel-4074	79	20	a	a	DET
cjel-4074	79	21	bill	bill	NOUN
cjel-4074	79	22	providing	provide	VERB
cjel-4074	79	23	for	for	ADP
cjel-4074	79	24	federal	federal	ADJ
cjel-4074	79	25	insurance	insurance	NOUN
cjel-4074	79	26	of	of	ADP
cjel-4074	79	27	loans	loan	NOUN
cjel-4074	79	28	of	of	ADP
cjel-4074	79	29	up	up	ADP
cjel-4074	79	30	to	to	PART
cjel-4074	79	31	$	$	SYM
cjel-4074	79	32	15,000	15,000	NUM
cjel-4074	79	33	for	for	ADP
cjel-4074	79	34	the	the	DET
cjel-4074	79	35	restoration	restoration	NOUN
cjel-4074	79	36	of	of	ADP
cjel-4074	79	37	historic	historic	ADJ
cjel-4074	79	38	private	private	ADJ
cjel-4074	79	39	residences	residence	NOUN
cjel-4074	79	40	.	.	PUNCT
cjel-4074	80	1	i	i	PRON
cjel-4074	80	2	d.	d.	PROPN
cjel-4074	80	3	that	that	DET
cjel-4074	80	4	bill	bill	PROPN
cjel-4074	80	5	became	become	VERB
cjel-4074	80	6	law	law	NOUN
cjel-4074	80	7	as	as	ADP
cjel-4074	80	8	the	the	DET
cjel-4074	80	9	emergency	emergency	NOUN
cjel-4074	80	10	home	home	NOUN
cjel-4074	80	11	purchase	purchase	NOUN
cjel-4074	80	12	assistance	assistance	NOUN
cjel-4074	80	13	act	act	NOUN
cjel-4074	80	14	of	of	ADP
cjel-4074	80	15	1974	1974	NUM
cjel-4074	80	16	,	,	PUNCT
cjel-4074	80	17	pub	pub	NOUN
cjel-4074	80	18	.	.	PUNCT
cjel-4074	81	1	l.	l.	PROPN
cjel-4074	81	2	no	no	INTJ
cjel-4074	81	3	.	.	PROPN
cjel-4074	82	1	93	93	NUM
cjel-4074	82	2	-	-	SYM
cjel-4074	82	3	449	449	NUM
cjel-4074	82	4	,	,	PUNCT
cjel-4074	82	5	88	88	NUM
cjel-4074	82	6	stat	stat	NOUN
cjel-4074	82	7	.	.	PUNCT
cjel-4074	83	1	1364	1364	NUM
cjel-4074	83	2	(	(	PUNCT
cjel-4074	83	3	codified	codify	VERB
cjel-4074	83	4	in	in	ADP
cjel-4074	83	5	scattered	scatter	VERB
cjel-4074	83	6	sections	section	NOUN
cjel-4074	83	7	of	of	ADP
cjel-4074	83	8	12	12	NUM
cjel-4074	83	9	u.s.c	u.s.c	ADJ
cjel-4074	83	10	.	.	PUNCT
cjel-4074	83	11	)	)	PUNCT
cjel-4074	83	12	.	.	PUNCT
cjel-4074	84	1	14	14	NUM
cjel-4074	84	2	.	.	PUNCT
cjel-4074	85	1	the	the	DET
cjel-4074	85	2	advisory	advisory	ADJ
cjel-4074	85	3	council	council	NOUN
cjel-4074	85	4	on	on	ADP
cjel-4074	85	5	historic	historic	ADJ
cjel-4074	85	6	preservation	preservation	NOUN
cjel-4074	85	7	,	,	PUNCT
cjel-4074	85	8	an	an	DET
cjel-4074	85	9	independent	independent	ADJ
cjel-4074	85	10	agency	agency	NOUN
cjel-4074	85	11	of	of	ADP
cjel-4074	85	12	the	the	DET
cjel-4074	85	13	executive	executive	ADJ
cjel-4074	85	14	branch	branch	NOUN
cjel-4074	85	15	of	of	ADP
cjel-4074	85	16	the	the	DET
cjel-4074	85	17	federal	federal	ADJ
cjel-4074	85	18	government	government	NOUN
cjel-4074	85	19	,	,	PUNCT
cjel-4074	85	20	was	be	AUX
cjel-4074	85	21	created	create	VERB
cjel-4074	85	22	by	by	ADP
cjel-4074	85	23	the	the	DET
cjel-4074	85	24	national	national	ADJ
cjel-4074	85	25	historic	historic	PROPN
cjel-4074	85	26	preservation	preservation	PROPN
cjel-4074	85	27	act	act	NOUN
cjel-4074	85	28	of	of	ADP
cjel-4074	85	29	1966	1966	NUM
cjel-4074	85	30	,	,	PUNCT
cjel-4074	85	31	16	16	NUM
cjel-4074	85	32	u.s.c	u.s.c	ADJ
cjel-4074	85	33	.	.	PUNCT
cjel-4074	86	1	§	§	PROPN
cjel-4074	86	2	§	§	PROPN
cjel-4074	86	3	470	470	NUM
cjel-4074	86	4	-	-	SYM
cjel-4074	86	5	470	470	NUM
cjel-4074	86	6	t	t	NOUN
cjel-4074	86	7	(	(	PUNCT
cjel-4074	86	8	1976	1976	NUM
cjel-4074	86	9	)	)	PUNCT
cjel-4074	86	10	.	.	PUNCT
cjel-4074	87	1	among	among	ADP
cjel-4074	87	2	its	its	PRON
cjel-4074	87	3	functions	function	NOUN
cjel-4074	87	4	is	be	AUX
cjel-4074	87	5	that	that	PRON
cjel-4074	87	6	of	of	ADP
cjel-4074	87	7	advising	advise	VERB
cjel-4074	87	8	the	the	DET
cjel-4074	87	9	president	president	NOUN
cjel-4074	87	10	and	and	CCONJ
cjel-4074	87	11	congress	congress	PROPN
cjel-4074	87	12	on	on	ADP
cjel-4074	87	13	matters	matter	NOUN
cjel-4074	87	14	relating	relate	VERB
cjel-4074	87	15	to	to	ADP
cjel-4074	87	16	historic	historic	ADJ
cjel-4074	87	17	preservation	preservation	NOUN
cjel-4074	87	18	.	.	PUNCT
cjel-4074	88	1	15	15	NUM
cjel-4074	88	2	.	.	X
cjel-4074	88	3	122	122	NUM
cjel-4074	88	4	cong	cong	NOUN
cjel-4074	88	5	.	.	PUNCT
cjel-4074	89	1	rec	rec	PROPN
cjel-4074	89	2	.	.	PUNCT
cjel-4074	90	1	s12,708	s12,708	PROPN
cjel-4074	90	2	(	(	PUNCT
cjel-4074	90	3	daily	daily	PROPN
cjel-4074	90	4	ed	ed	NOUN
cjel-4074	90	5	.	.	PUNCT
cjel-4074	91	1	july	july	PROPN
cjel-4074	91	2	28	28	NUM
cjel-4074	91	3	,	,	PUNCT
cjel-4074	91	4	1976	1976	NUM
cjel-4074	91	5	)	)	PUNCT
cjel-4074	91	6	(	(	PUNCT
cjel-4074	91	7	memorandum	memorandum	NOUN
cjel-4074	91	8	cited	cite	VERB
cjel-4074	91	9	by	by	ADP
cjel-4074	91	10	sen	sen	PROPN
cjel-4074	91	11	.	.	PROPN
cjel-4074	91	12	j.	j.	PROPN
cjel-4074	91	13	glenn	glenn	PROPN
cjel-4074	91	14	beall	beall	PROPN
cjel-4074	91	15	entitled	entitle	VERB
cjel-4074	91	16	historical	historical	ADJ
cjel-4074	91	17	preservation	preservation	NOUN
cjel-4074	91	18	tax	tax	NOUN
cjel-4074	91	19	revisions	revision	NOUN
cjel-4074	91	20	,	,	PUNCT
cjel-4074	91	21	prepared	prepare	VERB
cjel-4074	91	22	by	by	ADP
cjel-4074	91	23	the	the	DET
cjel-4074	91	24	advisory	advisory	ADJ
cjel-4074	91	25	council	council	NOUN
cjel-4074	91	26	on	on	ADP
cjel-4074	91	27	historic	historic	ADJ
cjel-4074	91	28	preservation	preservation	NOUN
cjel-4074	91	29	)	)	PUNCT
cjel-4074	91	30	.	.	PUNCT
cjel-4074	92	1	16	16	NUM
cjel-4074	92	2	.	.	PUNCT
cjel-4074	93	1	for	for	ADP
cjel-4074	93	2	example	example	NOUN
cjel-4074	93	3	,	,	PUNCT
cjel-4074	93	4	canal	canal	NOUN
cjel-4074	93	5	square	square	NOUN
cjel-4074	93	6	in	in	ADP
cjel-4074	93	7	georgetown	georgetown	PROPN
cjel-4074	93	8	,	,	PUNCT
cjel-4074	93	9	washington	washington	PROPN
cjel-4074	93	10	,	,	PUNCT
cjel-4074	93	11	d.c	d.c	PROPN
cjel-4074	93	12	.	.	PROPN
cjel-4074	93	13	was	be	AUX
cjel-4074	93	14	renovated	renovate	VERB
cjel-4074	93	15	for	for	ADP
cjel-4074	93	16	$	$	SYM
cjel-4074	93	17	17	17	NUM
cjel-4074	93	18	per	per	ADP
cjel-4074	93	19	square	square	ADJ
cjel-4074	93	20	foot	foot	NOUN
cjel-4074	93	21	,	,	PUNCT
cjel-4074	93	22	as	as	SCONJ
cjel-4074	93	23	opposed	oppose	VERB
cjel-4074	93	24	to	to	ADP
cjel-4074	93	25	estimated	estimate	VERB
cjel-4074	93	26	new	new	ADJ
cjel-4074	93	27	construction	construction	NOUN
cjel-4074	93	28	costs	cost	NOUN
cjel-4074	93	29	of	of	ADP
cjel-4074	93	30	$	$	SYM
cjel-4074	93	31	60-$100	60-$100	NUM
cjel-4074	93	32	per	per	ADP
cjel-4074	93	33	square	square	ADJ
cjel-4074	93	34	foot	foot	NOUN
cjel-4074	93	35	.	.	PUNCT
cjel-4074	94	1	saving	save	VERB
cjel-4074	94	2	old	old	ADJ
cjel-4074	94	3	buildings	building	NOUN
cjel-4074	94	4	-	-	PUNCT
cjel-4074	94	5	a	a	NOUN
cjel-4074	94	6	--	--	PUNCT
cjel-4074	94	7	nd	nd	NOUN
cjel-4074	94	8	money	money	NOUN
cjel-4074	94	9	,	,	PUNCT
cjel-4074	94	10	too	too	ADV
cjel-4074	94	11	,	,	PUNCT
cjel-4074	94	12	nation	nation	NOUN
cjel-4074	94	13	's	's	PART
cjel-4074	94	14	business	business	NOUN
cjel-4074	94	15	,	,	PUNCT
cjel-4074	94	16	june	june	PROPN
cjel-4074	94	17	1971	1971	NUM
cjel-4074	94	18	,	,	PUNCT
cjel-4074	94	19	at	at	ADP
cjel-4074	94	20	47	47	NUM
cjel-4074	94	21	.	.	PUNCT
cjel-4074	95	1	17	17	NUM
cjel-4074	95	2	.	.	PUNCT
cjel-4074	96	1	one	one	NUM
cjel-4074	96	2	estimate	estimate	NOUN
cjel-4074	96	3	puts	put	VERB
cjel-4074	96	4	the	the	DET
cjel-4074	96	5	current	current	ADJ
cjel-4074	96	6	annual	annual	ADJ
cjel-4074	96	7	need	need	NOUN
cjel-4074	96	8	nationwide	nationwide	ADV
cjel-4074	96	9	at	at	ADP
cjel-4074	96	10	$	$	SYM
cjel-4074	96	11	400	400	NUM
cjel-4074	96	12	million	million	NUM
cjel-4074	96	13	,	,	PUNCT
cjel-4074	96	14	with	with	ADP
cjel-4074	96	15	direct	direct	ADJ
cjel-4074	96	16	federal	federal	ADJ
cjel-4074	96	17	funding	funding	NOUN
cjel-4074	96	18	of	of	ADP
cjel-4074	96	19	historic	historic	ADJ
cjel-4074	96	20	preservation	preservation	NOUN
cjel-4074	96	21	in	in	ADP
cjel-4074	96	22	the	the	DET
cjel-4074	96	23	range	range	NOUN
cjel-4074	96	24	of	of	ADP
cjel-4074	96	25	only	only	ADV
cjel-4074	96	26	$	$	SYM
cjel-4074	96	27	10-$15	10-$15	NUM
cjel-4074	96	28	million	million	NUM
cjel-4074	96	29	.	.	PUNCT
cjel-4074	97	1	boasberg	boasberg	PROPN
cjel-4074	97	2	,	,	PUNCT
cjel-4074	97	3	historic	historic	ADJ
cjel-4074	97	4	preservation	preservation	NOUN
cjel-4074	97	5	:	:	PUNCT
cjel-4074	97	6	suggested	suggest	VERB
cjel-4074	97	7	directions	direction	NOUN
cjel-4074	97	8	for	for	ADP
cjel-4074	97	9	federal	federal	ADJ
cjel-4074	97	10	legislation	legislation	NOUN
cjel-4074	97	11	,	,	PUNCT
cjel-4074	97	12	12	12	NUM
cjel-4074	97	13	wake	wake	VERB
cjel-4074	97	14	forest	forest	PROPN
cjel-4074	97	15	l.	l.	PROPN
cjel-4074	97	16	rev	rev	PROPN
cjel-4074	97	17	.	.	PROPN
cjel-4074	97	18	75	75	NUM
cjel-4074	97	19	,	,	PUNCT
cjel-4074	97	20	81	81	NUM
cjel-4074	97	21	(	(	PUNCT
cjel-4074	97	22	1976	1976	NUM
cjel-4074	97	23	)	)	PUNCT
cjel-4074	98	1	[	[	X
cjel-4074	98	2	hereinafter	hereinafter	NOUN
cjel-4074	98	3	cited	cite	VERB
cjel-4074	98	4	as	as	ADP
cjel-4074	98	5	boasberg	boasberg	PROPN
cjel-4074	98	6	]	]	PUNCT
cjel-4074	98	7	.	.	PUNCT
cjel-4074	99	1	18	18	NUM
cjel-4074	99	2	.	.	PUNCT
cjel-4074	99	3	advisory	advisory	ADJ
cjel-4074	99	4	council	council	PROPN
cjel-4074	99	5	on	on	ADP
cjel-4074	99	6	historic	historic	ADJ
cjel-4074	99	7	preservation	preservation	NOUN
cjel-4074	99	8	,	,	PUNCT
cjel-4074	99	9	historic	historic	ADJ
cjel-4074	99	10	preservation	preservation	NOUN
cjel-4074	99	11	:	:	PUNCT
cjel-4074	99	12	federalstate	federalstate	NOUN
cjel-4074	99	13	cooperative	cooperative	ADJ
cjel-4074	99	14	efforts	effort	NOUN
cjel-4074	99	15	,	,	PUNCT
cjel-4074	99	16	3	3	NUM
cjel-4074	99	17	report	report	NOUN
cjel-4074	99	18	13	13	NUM
cjel-4074	99	19	(	(	PUNCT
cjel-4074	99	20	june	june	PROPN
cjel-4074	99	21	1975	1975	NUM
cjel-4074	99	22	)	)	PUNCT
cjel-4074	99	23	(	(	PUNCT
cjel-4074	99	24	special	special	ADJ
cjel-4074	99	25	issue	issue	NOUN
cjel-4074	99	26	,	,	PUNCT
cjel-4074	99	27	a	a	DET
cjel-4074	99	28	summary	summary	NOUN
cjel-4074	99	29	of	of	ADP
cjel-4074	99	30	state	state	NOUN
cjel-4074	99	31	historic	historic	ADJ
cjel-4074	99	32	preservation	preservation	NOUN
cjel-4074	99	33	officer	officer	NOUN
cjel-4074	99	34	responses	response	NOUN
cjel-4074	99	35	to	to	ADP
cjel-4074	99	36	a	a	DET
cjel-4074	99	37	questionnaire	questionnaire	NOUN
cjel-4074	99	38	distributed	distribute	VERB
cjel-4074	99	39	by	by	ADP
cjel-4074	99	40	the	the	DET
cjel-4074	99	41	advisory	advisory	ADJ
cjel-4074	99	42	council	council	NOUN
cjel-4074	99	43	)	)	PUNCT
cjel-4074	100	1	[	[	X
cjel-4074	100	2	hereinafter	hereinafter	NOUN
cjel-4074	100	3	cited	cite	VERB
cjel-4074	100	4	as	as	ADP
cjel-4074	100	5	achp	achp	NOUN
cjel-4074	100	6	report	report	PROPN
cjel-4074	100	7	]	]	PUNCT
cjel-4074	100	8	.	.	PUNCT
cjel-4074	101	1	226	226	NUM
cjel-4074	101	2	columbia	columbia	PROPN
cjel-4074	101	3	journal	journal	PROPN
cjel-4074	101	4	of	of	ADP
cjel-4074	101	5	environmental	environmental	ADJ
cjel-4074	101	6	law	law	NOUN
cjel-4074	102	1	[	[	X
cjel-4074	102	2	4	4	NUM
cjel-4074	102	3	:	:	PUNCT
cjel-4074	102	4	221	221	NUM
cjel-4074	102	5	vestment	vestment	NOUN
cjel-4074	102	6	decisions	decision	NOUN
cjel-4074	102	7	in	in	ADP
cjel-4074	102	8	the	the	DET
cjel-4074	102	9	private	private	ADJ
cjel-4074	102	10	sector	sector	NOUN
cjel-4074	102	11	.	.	PUNCT
cjel-4074	103	1	19	19	NUM
cjel-4074	103	2	however	however	ADV
cjel-4074	103	3	,	,	PUNCT
cjel-4074	103	4	perhaps	perhaps	ADV
cjel-4074	103	5	most	most	ADV
cjel-4074	103	6	important	important	ADJ
cjel-4074	103	7	in	in	ADP
cjel-4074	103	8	bringing	bring	VERB
cjel-4074	103	9	the	the	DET
cjel-4074	103	10	internal	internal	ADJ
cjel-4074	103	11	revenue	revenue	NOUN
cjel-4074	103	12	code	code	NOUN
cjel-4074	103	13	to	to	ADP
cjel-4074	103	14	the	the	DET
cjel-4074	103	15	attention	attention	NOUN
cjel-4074	103	16	of	of	ADP
cjel-4074	103	17	preservation	preservation	NOUN
cjel-4074	103	18	-	-	PUNCT
cjel-4074	103	19	minded	minded	ADJ
cjel-4074	103	20	congressmen	congressman	NOUN
cjel-4074	103	21	were	be	AUX
cjel-4074	103	22	the	the	DET
cjel-4074	103	23	pre-1976	pre-1976	NOUN
cjel-4074	103	24	provisions	provision	NOUN
cjel-4074	103	25	favoring	favor	VERB
cjel-4074	103	26	demolition	demolition	NOUN
cjel-4074	103	27	and	and	CCONJ
cjel-4074	103	28	new	new	ADJ
cjel-4074	103	29	construction	construction	NOUN
cjel-4074	103	30	over	over	ADP
cjel-4074	103	31	rehabilitation	rehabilitation	NOUN
cjel-4074	103	32	of	of	ADP
cjel-4074	103	33	older	old	ADJ
cjel-4074	103	34	buildings	building	NOUN
cjel-4074	103	35	.	.	PUNCT
cjel-4074	104	1	prior	prior	ADV
cjel-4074	104	2	to	to	ADP
cjel-4074	104	3	the	the	DET
cjel-4074	104	4	tra	tra	NOUN
cjel-4074	104	5	,	,	PUNCT
cjel-4074	104	6	a	a	DET
cjel-4074	104	7	taxpayer	taxpayer	NOUN
cjel-4074	104	8	could	could	AUX
cjel-4074	104	9	deduct	deduct	VERB
cjel-4074	104	10	as	as	ADP
cjel-4074	104	11	current	current	ADJ
cjel-4074	104	12	losses	loss	NOUN
cjel-4074	104	13	the	the	DET
cjel-4074	104	14	cost	cost	NOUN
cjel-4074	104	15	of	of	ADP
cjel-4074	104	16	demolishing	demolish	VERB
cjel-4074	104	17	an	an	DET
cjel-4074	104	18	old	old	ADJ
cjel-4074	104	19	building	building	NOUN
cjel-4074	104	20	and	and	CCONJ
cjel-4074	104	21	the	the	DET
cjel-4074	104	22	remaining	remain	VERB
cjel-4074	104	23	undepreciated	undepreciated	ADJ
cjel-4074	104	24	basis	basis	NOUN
cjel-4074	104	25	of	of	ADP
cjel-4074	104	26	the	the	DET
cjel-4074	104	27	demolished	demolish	VERB
cjel-4074	104	28	building	building	NOUN
cjel-4074	104	29	,	,	PUNCT
cjel-4074	104	30	unless	unless	SCONJ
cjel-4074	104	31	the	the	DET
cjel-4074	104	32	building	building	NOUN
cjel-4074	104	33	had	have	AUX
cjel-4074	104	34	been	be	AUX
cjel-4074	104	35	acquired	acquire	VERB
cjel-4074	104	36	with	with	ADP
cjel-4074	104	37	a	a	DET
cjel-4074	104	38	view	view	NOUN
cjel-4074	104	39	toward	toward	ADP
cjel-4074	104	40	its	its	PRON
cjel-4074	104	41	demolition.20	demolition.20	NOUN
cjel-4074	104	42	moreover	moreover	ADV
cjel-4074	104	43	,	,	PUNCT
cjel-4074	104	44	any	any	DET
cjel-4074	104	45	depreciable	depreciable	ADJ
cjel-4074	104	46	replacement	replacement	NOUN
cjel-4074	104	47	structure	structure	NOUN
cjel-4074	104	48	would	would	AUX
cjel-4074	104	49	be	be	AUX
cjel-4074	104	50	subject	subject	ADJ
cjel-4074	104	51	to	to	ADP
cjel-4074	104	52	the	the	DET
cjel-4074	104	53	very	very	ADV
cjel-4074	104	54	favorable	favorable	ADJ
cjel-4074	104	55	accelerated	accelerated	ADJ
cjel-4074	104	56	depreciation	depreciation	NOUN
cjel-4074	104	57	methods	method	NOUN
cjel-4074	104	58	allowable	allowable	ADJ
cjel-4074	104	59	to	to	ADP
cjel-4074	104	60	the	the	DET
cjel-4074	104	61	original	original	ADJ
cjel-4074	104	62	users	user	NOUN
cjel-4074	104	63	under	under	ADP
cjel-4074	104	64	the	the	DET
cjel-4074	104	65	internal	internal	ADJ
cjel-4074	104	66	revenue	revenue	NOUN
cjel-4074	104	67	code	code	NOUN
cjel-4074	104	68	(	(	PUNCT
cjel-4074	104	69	i.r.c.),2	i.r.c.),2	NOUN
cjel-4074	104	70	including	include	VERB
cjel-4074	104	71	the	the	DET
cjel-4074	104	72	150	150	NUM
cjel-4074	104	73	percent	percent	NOUN
cjel-4074	104	74	declining	decline	VERB
cjel-4074	104	75	balance	balance	NOUN
cjel-4074	104	76	method	method	NOUN
cjel-4074	104	77	(	(	PUNCT
cjel-4074	104	78	200	200	NUM
cjel-4074	104	79	percent	percent	NOUN
cjel-4074	104	80	in	in	ADP
cjel-4074	104	81	the	the	DET
cjel-4074	104	82	case	case	NOUN
cjel-4074	104	83	of	of	ADP
cjel-4074	104	84	residential	residential	ADJ
cjel-4074	104	85	rental	rental	NOUN
cjel-4074	104	86	property).22	property).22	PROPN
cjel-4074	104	87	by	by	ADP
cjel-4074	104	88	contrast	contrast	NOUN
cjel-4074	104	89	,	,	PUNCT
cjel-4074	104	90	used	use	VERB
cjel-4074	104	91	property	property	NOUN
cjel-4074	104	92	generally	generally	ADV
cjel-4074	104	93	could	could	AUX
cjel-4074	104	94	not	not	PART
cjel-4074	104	95	qualify	qualify	VERB
cjel-4074	104	96	for	for	ADP
cjel-4074	104	97	accelerated	accelerate	VERB
cjel-4074	104	98	depreciation	depreciation	NOUN
cjel-4074	104	99	,	,	PUNCT
cjel-4074	104	100	except	except	SCONJ
cjel-4074	104	101	that	that	SCONJ
cjel-4074	104	102	certain	certain	ADJ
cjel-4074	104	103	used	use	VERB
cjel-4074	104	104	residential	residential	ADJ
cjel-4074	104	105	rental	rental	ADJ
cjel-4074	104	106	property	property	NOUN
cjel-4074	104	107	could	could	AUX
cjel-4074	104	108	be	be	AUX
cjel-4074	104	109	depreciated	depreciate	VERB
cjel-4074	104	110	using	use	VERB
cjel-4074	104	111	the	the	DET
cjel-4074	104	112	125	125	NUM
cjel-4074	104	113	19	19	NUM
cjel-4074	104	114	.	.	PUNCT
cjel-4074	105	1	indeed	indeed	ADV
cjel-4074	105	2	,	,	PUNCT
cjel-4074	105	3	some	some	DET
cjel-4074	105	4	economic	economic	ADJ
cjel-4074	105	5	decisions	decision	NOUN
cjel-4074	105	6	in	in	ADP
cjel-4074	105	7	the	the	DET
cjel-4074	105	8	private	private	ADJ
cjel-4074	105	9	sector	sector	NOUN
cjel-4074	105	10	affecting	affect	VERB
cjel-4074	105	11	historic	historic	ADJ
cjel-4074	105	12	properties	property	NOUN
cjel-4074	105	13	are	be	AUX
cjel-4074	105	14	made	make	VERB
cjel-4074	105	15	solely	solely	ADV
cjel-4074	105	16	on	on	ADP
cjel-4074	105	17	the	the	DET
cjel-4074	105	18	basis	basis	NOUN
cjel-4074	105	19	of	of	ADP
cjel-4074	105	20	tax	tax	NOUN
cjel-4074	105	21	consequences	consequence	NOUN
cjel-4074	105	22	.	.	PUNCT
cjel-4074	106	1	consequently	consequently	ADV
cjel-4074	106	2	,	,	PUNCT
cjel-4074	106	3	diminishing	diminish	VERB
cjel-4074	106	4	or	or	CCONJ
cjel-4074	106	5	increasing	increase	VERB
cjel-4074	106	6	the	the	DET
cjel-4074	106	7	tax	tax	NOUN
cjel-4074	106	8	liability	liability	NOUN
cjel-4074	106	9	accruing	accrue	VERB
cjel-4074	106	10	from	from	ADP
cjel-4074	106	11	a	a	DET
cjel-4074	106	12	certain	certain	ADJ
cjel-4074	106	13	action	action	NOUN
cjel-4074	106	14	can	can	AUX
cjel-4074	106	15	have	have	VERB
cjel-4074	106	16	a	a	DET
cjel-4074	106	17	significant	significant	ADJ
cjel-4074	106	18	effect	effect	NOUN
cjel-4074	106	19	on	on	ADP
cjel-4074	106	20	the	the	DET
cjel-4074	106	21	decision	decision	NOUN
cjel-4074	106	22	to	to	PART
cjel-4074	106	23	take	take	VERB
cjel-4074	106	24	that	that	DET
cjel-4074	106	25	action	action	NOUN
cjel-4074	106	26	.	.	PUNCT
cjel-4074	107	1	while	while	SCONJ
cjel-4074	107	2	tax	tax	NOUN
cjel-4074	107	3	policy	policy	NOUN
cjel-4074	107	4	at	at	ADP
cjel-4074	107	5	all	all	DET
cjel-4074	107	6	levels	level	NOUN
cjel-4074	107	7	of	of	ADP
cjel-4074	107	8	government	government	NOUN
cjel-4074	107	9	influences	influence	NOUN
cjel-4074	107	10	action	action	NOUN
cjel-4074	107	11	in	in	ADP
cjel-4074	107	12	the	the	DET
cjel-4074	107	13	private	private	ADJ
cjel-4074	107	14	sector	sector	NOUN
cjel-4074	107	15	,	,	PUNCT
cjel-4074	107	16	changes	change	NOUN
cjel-4074	107	17	in	in	ADP
cjel-4074	107	18	the	the	DET
cjel-4074	107	19	federal	federal	ADJ
cjel-4074	107	20	revenue	revenue	NOUN
cjel-4074	107	21	laws	law	NOUN
cjel-4074	107	22	generally	generally	ADV
cjel-4074	107	23	have	have	VERB
cjel-4074	107	24	the	the	DET
cjel-4074	107	25	most	most	ADV
cjel-4074	107	26	pronounced	pronounced	ADJ
cjel-4074	107	27	effect	effect	NOUN
cjel-4074	107	28	on	on	ADP
cjel-4074	107	29	the	the	DET
cjel-4074	107	30	taxpayer	taxpayer	NOUN
cjel-4074	107	31	's	's	PART
cjel-4074	107	32	burden	burden	NOUN
cjel-4074	107	33	.	.	PUNCT
cjel-4074	108	1	therefore	therefore	ADV
cjel-4074	108	2	,	,	PUNCT
cjel-4074	108	3	modifications	modification	NOUN
cjel-4074	108	4	in	in	ADP
cjel-4074	108	5	the	the	DET
cjel-4074	108	6	internal	internal	ADJ
cjel-4074	108	7	revenue	revenue	NOUN
cjel-4074	108	8	code	code	PROPN
cjel-4074	108	9	present	present	ADJ
cjel-4074	108	10	considerable	considerable	ADJ
cjel-4074	108	11	potential	potential	NOUN
cjel-4074	108	12	for	for	ADP
cjel-4074	108	13	establishing	establish	VERB
cjel-4074	108	14	tax	tax	NOUN
cjel-4074	108	15	incentives	incentive	NOUN
cjel-4074	108	16	(	(	PUNCT
cjel-4074	108	17	and	and	CCONJ
cjel-4074	108	18	disincentives	disincentive	NOUN
cjel-4074	108	19	)	)	PUNCT
cjel-4074	108	20	to	to	PART
cjel-4074	108	21	stimulate	stimulate	VERB
cjel-4074	108	22	private	private	ADJ
cjel-4074	108	23	preservation	preservation	NOUN
cjel-4074	108	24	activity	activity	NOUN
cjel-4074	108	25	.	.	PUNCT
cjel-4074	109	1	121	121	NUM
cjel-4074	109	2	cong	cong	NOUN
cjel-4074	109	3	.	.	PUNCT
cjel-4074	110	1	rec	rec	PROPN
cjel-4074	110	2	.	.	PROPN
cjel-4074	110	3	3006	3006	NUM
cjel-4074	110	4	(	(	PUNCT
cjel-4074	110	5	1975	1975	NUM
cjel-4074	110	6	)	)	PUNCT
cjel-4074	110	7	(	(	PUNCT
cjel-4074	110	8	1973	1973	NUM
cjel-4074	110	9	analysis	analysis	NOUN
cjel-4074	110	10	by	by	ADP
cjel-4074	110	11	the	the	DET
cjel-4074	110	12	advisory	advisory	ADJ
cjel-4074	110	13	council	council	NOUN
cjel-4074	110	14	on	on	ADP
cjel-4074	110	15	historic	historic	ADJ
cjel-4074	110	16	preservation	preservation	NOUN
cjel-4074	110	17	)	)	PUNCT
cjel-4074	110	18	.	.	PUNCT
cjel-4074	111	1	20	20	NUM
cjel-4074	111	2	.	.	PUNCT
cjel-4074	111	3	i.r.c	i.r.c	NOUN
cjel-4074	111	4	.	.	PUNCT
cjel-4074	112	1	§	§	PROPN
cjel-4074	112	2	165(a	165(a	PROPN
cjel-4074	112	3	)	)	PUNCT
cjel-4074	112	4	;	;	PUNCT
cjel-4074	113	1	treas	treas	PROPN
cjel-4074	113	2	.	.	PUNCT
cjel-4074	114	1	reg	reg	PROPN
cjel-4074	114	2	.	.	PUNCT
cjel-4074	115	1	§	§	PROPN
cjel-4074	115	2	1.165	1.165	NUM
cjel-4074	115	3	-	-	SYM
cjel-4074	115	4	3	3	NUM
cjel-4074	115	5	(	(	PUNCT
cjel-4074	115	6	1977	1977	NUM
cjel-4074	115	7	)	)	PUNCT
cjel-4074	115	8	.	.	PUNCT
cjel-4074	116	1	21	21	NUM
cjel-4074	116	2	.	.	PUNCT
cjel-4074	116	3	i.r.c	i.r.c	NOUN
cjel-4074	116	4	.	.	PUNCT
cjel-4074	117	1	§	§	PROPN
cjel-4074	117	2	167(a	167(a	PROPN
cjel-4074	117	3	)	)	PUNCT
cjel-4074	117	4	provides	provide	VERB
cjel-4074	117	5	that	that	SCONJ
cjel-4074	117	6	a	a	DET
cjel-4074	117	7	reasonable	reasonable	ADJ
cjel-4074	117	8	allowance	allowance	NOUN
cjel-4074	117	9	for	for	ADP
cjel-4074	117	10	the	the	DET
cjel-4074	117	11	exhaustion	exhaustion	NOUN
cjel-4074	117	12	,	,	PUNCT
cjel-4074	117	13	wear	wear	VERB
cjel-4074	117	14	and	and	CCONJ
cjel-4074	117	15	tear	tear	VERB
cjel-4074	117	16	,	,	PUNCT
cjel-4074	117	17	and	and	CCONJ
cjel-4074	117	18	obsolescence	obsolescence	NOUN
cjel-4074	117	19	of	of	ADP
cjel-4074	117	20	property	property	NOUN
cjel-4074	117	21	used	use	VERB
cjel-4074	117	22	in	in	ADP
cjel-4074	117	23	the	the	DET
cjel-4074	117	24	trade	trade	NOUN
cjel-4074	117	25	or	or	CCONJ
cjel-4074	117	26	business	business	NOUN
cjel-4074	117	27	of	of	ADP
cjel-4074	117	28	of	of	ADP
cjel-4074	117	29	property	property	NOUN
cjel-4074	117	30	held	hold	VERB
cjel-4074	117	31	by	by	ADP
cjel-4074	117	32	the	the	DET
cjel-4074	117	33	taxpayer	taxpayer	NOUN
cjel-4074	117	34	for	for	ADP
cjel-4074	117	35	the	the	DET
cjel-4074	117	36	production	production	NOUN
cjel-4074	117	37	of	of	ADP
cjel-4074	117	38	income	income	NOUN
cjel-4074	117	39	shall	shall	AUX
cjel-4074	117	40	be	be	AUX
cjel-4074	117	41	allowed	allow	VERB
cjel-4074	117	42	as	as	ADP
cjel-4074	117	43	a	a	DET
cjel-4074	117	44	depreciation	depreciation	NOUN
cjel-4074	117	45	deduction	deduction	NOUN
cjel-4074	117	46	.	.	PUNCT
cjel-4074	118	1	thus	thus	ADV
cjel-4074	118	2	,	,	PUNCT
cjel-4074	118	3	private	private	ADJ
cjel-4074	118	4	residences	residence	NOUN
cjel-4074	118	5	are	be	AUX
cjel-4074	118	6	not	not	PART
cjel-4074	118	7	ordinarily	ordinarily	ADV
cjel-4074	118	8	depreciable	depreciable	ADJ
cjel-4074	118	9	.	.	PUNCT
cjel-4074	119	1	22	22	NUM
cjel-4074	119	2	.	.	PUNCT
cjel-4074	119	3	i.r.c	i.r.c	NOUN
cjel-4074	119	4	.	.	PUNCT
cjel-4074	120	1	§	§	PROPN
cjel-4074	120	2	167(b	167(b	PROPN
cjel-4074	120	3	)	)	PUNCT
cjel-4074	120	4	and	and	CCONJ
cjel-4074	120	5	(	(	PUNCT
cjel-4074	120	6	j	j	PROPN
cjel-4074	120	7	)	)	PUNCT
cjel-4074	120	8	.	.	PUNCT
cjel-4074	121	1	the	the	DET
cjel-4074	121	2	most	most	ADV
cjel-4074	121	3	basic	basic	ADJ
cjel-4074	121	4	method	method	NOUN
cjel-4074	121	5	of	of	ADP
cjel-4074	121	6	depreciation	depreciation	NOUN
cjel-4074	121	7	is	be	AUX
cjel-4074	121	8	the	the	DET
cjel-4074	121	9	straight	straight	ADJ
cjel-4074	121	10	line	line	NOUN
cjel-4074	121	11	method	method	NOUN
cjel-4074	121	12	,	,	PUNCT
cjel-4074	121	13	by	by	ADP
cjel-4074	121	14	which	which	PRON
cjel-4074	121	15	equal	equal	ADJ
cjel-4074	121	16	annual	annual	ADJ
cjel-4074	121	17	portions	portion	NOUN
cjel-4074	121	18	of	of	ADP
cjel-4074	121	19	the	the	DET
cjel-4074	121	20	building	building	NOUN
cjel-4074	121	21	's	's	PART
cjel-4074	121	22	basis	basis	NOUN
cjel-4074	121	23	(	(	PUNCT
cjel-4074	121	24	generally	generally	ADV
cjel-4074	121	25	,	,	PUNCT
cjel-4074	121	26	the	the	DET
cjel-4074	121	27	cost	cost	NOUN
cjel-4074	121	28	of	of	ADP
cjel-4074	121	29	the	the	DET
cjel-4074	121	30	building	building	NOUN
cjel-4074	121	31	)	)	PUNCT
cjel-4074	121	32	are	be	AUX
cjel-4074	121	33	deducted	deduct	VERB
cjel-4074	121	34	over	over	ADP
cjel-4074	121	35	the	the	DET
cjel-4074	121	36	building	building	NOUN
cjel-4074	121	37	's	's	PART
cjel-4074	121	38	entire	entire	ADJ
cjel-4074	121	39	useful	useful	ADJ
cjel-4074	121	40	life	life	NOUN
cjel-4074	121	41	.	.	PUNCT
cjel-4074	122	1	accelerated	accelerate	VERB
cjel-4074	122	2	depreciation	depreciation	NOUN
cjel-4074	122	3	methods	method	NOUN
cjel-4074	122	4	allow	allow	VERB
cjel-4074	122	5	the	the	DET
cjel-4074	122	6	taxpayer	taxpayer	NOUN
cjel-4074	122	7	to	to	PART
cjel-4074	122	8	take	take	VERB
cjel-4074	122	9	larger	large	ADJ
cjel-4074	122	10	deductions	deduction	NOUN
cjel-4074	122	11	in	in	ADP
cjel-4074	122	12	the	the	DET
cjel-4074	122	13	early	early	ADJ
cjel-4074	122	14	years	year	NOUN
cjel-4074	122	15	of	of	ADP
cjel-4074	122	16	the	the	DET
cjel-4074	122	17	building	building	NOUN
cjel-4074	122	18	's	's	PART
cjel-4074	122	19	useful	useful	ADJ
cjel-4074	122	20	life	life	NOUN
cjel-4074	122	21	than	than	SCONJ
cjel-4074	122	22	would	would	AUX
cjel-4074	122	23	be	be	AUX
cjel-4074	122	24	allowable	allowable	ADJ
cjel-4074	122	25	under	under	ADP
cjel-4074	122	26	the	the	DET
cjel-4074	122	27	straight	straight	ADJ
cjel-4074	122	28	line	line	NOUN
cjel-4074	122	29	method	method	NOUN
cjel-4074	122	30	and	and	CCONJ
cjel-4074	122	31	smaller	small	ADJ
cjel-4074	122	32	deductions	deduction	NOUN
cjel-4074	122	33	later	later	ADV
cjel-4074	122	34	on	on	ADV
cjel-4074	122	35	.	.	PUNCT
cjel-4074	123	1	the	the	DET
cjel-4074	123	2	declining	decline	VERB
cjel-4074	123	3	balance	balance	NOUN
cjel-4074	123	4	form	form	NOUN
cjel-4074	123	5	of	of	ADP
cjel-4074	123	6	accelerated	accelerate	VERB
cjel-4074	123	7	depreciation	depreciation	NOUN
cjel-4074	123	8	involves	involve	NOUN
cjel-4074	123	9	applying	apply	VERB
cjel-4074	123	10	a	a	DET
cjel-4074	123	11	uniform	uniform	ADJ
cjel-4074	123	12	rate	rate	NOUN
cjel-4074	123	13	to	to	ADP
cjel-4074	123	14	the	the	DET
cjel-4074	123	15	remaining	remain	VERB
cjel-4074	123	16	undepreciated	undepreciate	VERB
cjel-4074	123	17	basis	basis	NOUN
cjel-4074	123	18	of	of	ADP
cjel-4074	123	19	the	the	DET
cjel-4074	123	20	property	property	NOUN
cjel-4074	123	21	each	each	DET
cjel-4074	123	22	year	year	NOUN
cjel-4074	123	23	.	.	PUNCT
cjel-4074	124	1	thus	thus	ADV
cjel-4074	124	2	,	,	PUNCT
cjel-4074	124	3	for	for	ADP
cjel-4074	124	4	example	example	NOUN
cjel-4074	124	5	,	,	PUNCT
cjel-4074	124	6	in	in	ADP
cjel-4074	124	7	using	use	VERB
cjel-4074	124	8	the	the	DET
cjel-4074	124	9	200	200	NUM
cjel-4074	124	10	percent	percent	NOUN
cjel-4074	124	11	declining	decline	VERB
cjel-4074	124	12	balance	balance	NOUN
cjel-4074	124	13	method	method	NOUN
cjel-4074	124	14	,	,	PUNCT
cjel-4074	124	15	the	the	DET
cjel-4074	124	16	taxpayer	taxpayer	NOUN
cjel-4074	124	17	would	would	AUX
cjel-4074	124	18	make	make	VERB
cjel-4074	124	19	a	a	DET
cjel-4074	124	20	deduction	deduction	NOUN
cjel-4074	124	21	in	in	ADP
cjel-4074	124	22	the	the	DET
cjel-4074	124	23	first	first	ADJ
cjel-4074	124	24	year	year	NOUN
cjel-4074	124	25	equal	equal	ADJ
cjel-4074	124	26	to	to	ADP
cjel-4074	124	27	twice	twice	DET
cjel-4074	124	28	that	that	ADV
cjel-4074	124	29	allowable	allowable	ADJ
cjel-4074	124	30	under	under	ADP
cjel-4074	124	31	the	the	DET
cjel-4074	124	32	straight	straight	ADJ
cjel-4074	124	33	line	line	NOUN
cjel-4074	124	34	method	method	NOUN
cjel-4074	124	35	,	,	PUNCT
cjel-4074	124	36	and	and	CCONJ
cjel-4074	124	37	he	he	PRON
cjel-4074	124	38	would	would	AUX
cjel-4074	124	39	continue	continue	VERB
cjel-4074	124	40	to	to	PART
cjel-4074	124	41	apply	apply	VERB
cjel-4074	124	42	this	this	DET
cjel-4074	124	43	200	200	NUM
cjel-4074	124	44	percent	percent	NOUN
cjel-4074	124	45	formula	formula	NOUN
cjel-4074	124	46	(	(	PUNCT
cjel-4074	124	47	200	200	NUM
cjel-4074	124	48	%	%	NOUN
cjel-4074	124	49	of	of	ADP
cjel-4074	124	50	what	what	PRON
cjel-4074	124	51	the	the	DET
cjel-4074	124	52	straight	straight	ADJ
cjel-4074	124	53	line	line	NOUN
cjel-4074	124	54	method	method	NOUN
cjel-4074	124	55	would	would	AUX
cjel-4074	124	56	allow	allow	VERB
cjel-4074	124	57	given	give	VERB
cjel-4074	124	58	the	the	DET
cjel-4074	124	59	remaining	remain	VERB
cjel-4074	124	60	undepreciated	undepreciated	ADJ
cjel-4074	124	61	basis	basis	NOUN
cjel-4074	124	62	)	)	PUNCT
cjel-4074	124	63	to	to	ADP
cjel-4074	124	64	the	the	DET
cjel-4074	124	65	remaining	remain	VERB
cjel-4074	124	66	basis	basis	NOUN
cjel-4074	124	67	in	in	ADP
cjel-4074	124	68	the	the	DET
cjel-4074	124	69	following	following	ADJ
cjel-4074	124	70	years	year	NOUN
cjel-4074	124	71	.	.	PUNCT
cjel-4074	125	1	similarly	similarly	ADV
cjel-4074	125	2	,	,	PUNCT
cjel-4074	125	3	the	the	DET
cjel-4074	125	4	150	150	NUM
cjel-4074	125	5	percent	percent	NOUN
cjel-4074	125	6	and	and	CCONJ
cjel-4074	125	7	125	125	NUM
cjel-4074	125	8	oercent	oercent	NOUN
cjel-4074	125	9	declining	decline	VERB
cjel-4074	125	10	balance	balance	NOUN
cjel-4074	125	11	methods	method	NOUN
cjel-4074	125	12	allow	allow	VERB
cjel-4074	125	13	application	application	NOUN
cjel-4074	125	14	of	of	ADP
cjel-4074	125	15	those	those	DET
cjel-4074	125	16	rates	rate	NOUN
cjel-4074	125	17	to	to	ADP
cjel-4074	125	18	the	the	DET
cjel-4074	125	19	remaining	remain	VERB
cjel-4074	125	20	basis	basis	NOUN
cjel-4074	125	21	.	.	PUNCT
cjel-4074	126	1	1978	1978	NUM
cjel-4074	126	2	]	]	PUNCT
cjel-4074	126	3	historic	historic	ADJ
cjel-4074	126	4	preservation	preservation	NOUN
cjel-4074	126	5	and	and	CCONJ
cjel-4074	126	6	the	the	DET
cjel-4074	126	7	tax	tax	NOUN
cjel-4074	126	8	reform	reform	NOUN
cjel-4074	126	9	act	act	NOUN
cjel-4074	126	10	of	of	ADP
cjel-4074	126	11	1976	1976	NUM
cjel-4074	126	12	227	227	NUM
cjel-4074	126	13	percent	percent	NOUN
cjel-4074	126	14	declining	decline	VERB
cjel-4074	126	15	balance	balance	NOUN
cjel-4074	126	16	method	method	NOUN
cjel-4074	126	17	if	if	SCONJ
cjel-4074	126	18	it	it	PRON
cjel-4074	126	19	had	have	VERB
cjel-4074	126	20	a	a	DET
cjel-4074	126	21	useful	useful	ADJ
cjel-4074	126	22	life	life	NOUN
cjel-4074	126	23	of	of	ADP
cjel-4074	126	24	20	20	NUM
cjel-4074	126	25	years	year	NOUN
cjel-4074	126	26	or	or	CCONJ
cjel-4074	126	27	more	more	ADJ
cjel-4074	126	28	at	at	ADP
cjel-4074	126	29	the	the	DET
cjel-4074	126	30	time	time	NOUN
cjel-4074	126	31	of	of	ADP
cjel-4074	126	32	acquisition	acquisition	NOUN
cjel-4074	126	33	.	.	PUNCT
cjel-4074	127	1	23	23	NUM
cjel-4074	127	2	accelerated	accelerated	ADJ
cjel-4074	127	3	depreciation	depreciation	NOUN
cjel-4074	127	4	constitutes	constitute	VERB
cjel-4074	127	5	a	a	DET
cjel-4074	127	6	tax	tax	NOUN
cjel-4074	127	7	shelter	shelter	NOUN
cjel-4074	127	8	and	and	CCONJ
cjel-4074	127	9	is	be	AUX
cjel-4074	127	10	advantageous	advantageous	ADJ
cjel-4074	127	11	to	to	ADP
cjel-4074	127	12	the	the	DET
cjel-4074	127	13	taxpayer	taxpayer	NOUN
cjel-4074	127	14	for	for	ADP
cjel-4074	127	15	several	several	ADJ
cjel-4074	127	16	reasons	reason	NOUN
cjel-4074	127	17	.	.	PUNCT
cjel-4074	128	1	the	the	DET
cjel-4074	128	2	first	first	ADJ
cjel-4074	128	3	among	among	ADP
cjel-4074	128	4	these	these	PRON
cjel-4074	128	5	is	be	AUX
cjel-4074	128	6	its	its	PRON
cjel-4074	128	7	deferral	deferral	ADJ
cjel-4074	128	8	value	value	NOUN
cjel-4074	128	9	.	.	PUNCT
cjel-4074	129	1	the	the	DET
cjel-4074	129	2	ability	ability	NOUN
cjel-4074	129	3	to	to	PART
cjel-4074	129	4	take	take	VERB
cjel-4074	129	5	larger	large	ADJ
cjel-4074	129	6	deductions	deduction	NOUN
cjel-4074	129	7	and	and	CCONJ
cjel-4074	129	8	thus	thus	ADV
cjel-4074	129	9	save	save	VERB
cjel-4074	129	10	taxes	taxis	NOUN
cjel-4074	129	11	in	in	ADP
cjel-4074	129	12	the	the	DET
cjel-4074	129	13	early	early	ADJ
cjel-4074	129	14	years	year	NOUN
cjel-4074	129	15	,	,	PUNCT
cjel-4074	129	16	despite	despite	SCONJ
cjel-4074	129	17	smaller	small	ADJ
cjel-4074	129	18	than	than	ADP
cjel-4074	129	19	normal	normal	ADJ
cjel-4074	129	20	deductions	deduction	NOUN
cjel-4074	129	21	later	later	ADV
cjel-4074	129	22	,	,	PUNCT
cjel-4074	129	23	is	be	AUX
cjel-4074	129	24	valuable	valuable	ADJ
cjel-4074	129	25	to	to	ADP
cjel-4074	129	26	the	the	DET
cjel-4074	129	27	taxpayer	taxpayer	NOUN
cjel-4074	129	28	because	because	SCONJ
cjel-4074	129	29	of	of	ADP
cjel-4074	129	30	the	the	DET
cjel-4074	129	31	time	time	NOUN
cjel-4074	129	32	value	value	NOUN
cjel-4074	129	33	of	of	ADP
cjel-4074	129	34	money	money	NOUN
cjel-4074	129	35	;	;	PUNCT
cjel-4074	129	36	since	since	SCONJ
cjel-4074	129	37	he	he	PRON
cjel-4074	129	38	has	have	VERB
cjel-4074	129	39	the	the	DET
cjel-4074	129	40	use	use	NOUN
cjel-4074	129	41	of	of	ADP
cjel-4074	129	42	those	those	DET
cjel-4074	129	43	saved	save	VERB
cjel-4074	129	44	tax	tax	NOUN
cjel-4074	129	45	dollars	dollar	NOUN
cjel-4074	129	46	in	in	ADP
cjel-4074	129	47	the	the	DET
cjel-4074	129	48	meantime	meantime	NOUN
cjel-4074	129	49	,	,	PUNCT
cjel-4074	129	50	he	he	PRON
cjel-4074	129	51	has	have	VERB
cjel-4074	129	52	a	a	DET
cjel-4074	129	53	kind	kind	NOUN
cjel-4074	129	54	of	of	ADP
cjel-4074	129	55	interest	interest	NOUN
cjel-4074	129	56	-	-	PUNCT
cjel-4074	129	57	free	free	ADJ
cjel-4074	129	58	loan	loan	NOUN
cjel-4074	129	59	from	from	ADP
cjel-4074	129	60	the	the	DET
cjel-4074	129	61	government	government	NOUN
cjel-4074	129	62	.	.	PUNCT
cjel-4074	130	1	the	the	DET
cjel-4074	130	2	second	second	ADJ
cjel-4074	130	3	beneficial	beneficial	ADJ
cjel-4074	130	4	aspect	aspect	NOUN
cjel-4074	130	5	of	of	ADP
cjel-4074	130	6	accelerated	accelerate	VERB
cjel-4074	130	7	depreciation	depreciation	NOUN
cjel-4074	130	8	is	be	AUX
cjel-4074	130	9	increased	increase	VERB
cjel-4074	130	10	leverage	leverage	NOUN
cjel-4074	130	11	.	.	PUNCT
cjel-4074	131	1	leverage	leverage	NOUN
cjel-4074	131	2	is	be	AUX
cjel-4074	131	3	the	the	DET
cjel-4074	131	4	ability	ability	NOUN
cjel-4074	131	5	to	to	PART
cjel-4074	131	6	take	take	VERB
cjel-4074	131	7	depreciation	depreciation	NOUN
cjel-4074	131	8	deductions	deduction	NOUN
cjel-4074	131	9	against	against	ADP
cjel-4074	131	10	the	the	DET
cjel-4074	131	11	entire	entire	ADJ
cjel-4074	131	12	amount	amount	NOUN
cjel-4074	131	13	invested	invest	VERB
cjel-4074	131	14	in	in	ADP
cjel-4074	131	15	a	a	DET
cjel-4074	131	16	building	building	NOUN
cjel-4074	131	17	,	,	PUNCT
cjel-4074	131	18	even	even	ADV
cjel-4074	131	19	though	though	SCONJ
cjel-4074	131	20	a	a	DET
cjel-4074	131	21	very	very	ADV
cjel-4074	131	22	high	high	ADJ
cjel-4074	131	23	percentage	percentage	NOUN
cjel-4074	131	24	of	of	ADP
cjel-4074	131	25	that	that	DET
cjel-4074	131	26	amount	amount	NOUN
cjel-4074	131	27	may	may	AUX
cjel-4074	131	28	have	have	AUX
cjel-4074	131	29	been	be	AUX
cjel-4074	131	30	borrowed	borrow	VERB
cjel-4074	131	31	by	by	ADP
cjel-4074	131	32	the	the	DET
cjel-4074	131	33	taxpayer	taxpayer	NOUN
cjel-4074	131	34	.	.	PUNCT
cjel-4074	132	1	the	the	DET
cjel-4074	132	2	final	final	ADJ
cjel-4074	132	3	advantage	advantage	NOUN
cjel-4074	132	4	of	of	ADP
cjel-4074	132	5	the	the	DET
cjel-4074	132	6	shelter	shelter	NOUN
cjel-4074	132	7	is	be	AUX
cjel-4074	132	8	known	know	VERB
cjel-4074	132	9	as	as	ADP
cjel-4074	132	10	rate	rate	NOUN
cjel-4074	132	11	conversion	conversion	NOUN
cjel-4074	132	12	.	.	PUNCT
cjel-4074	133	1	this	this	PRON
cjel-4074	133	2	involves	involve	VERB
cjel-4074	133	3	current	current	ADJ
cjel-4074	133	4	depreciation	depreciation	NOUN
cjel-4074	133	5	deductions	deduction	NOUN
cjel-4074	133	6	against	against	ADP
cjel-4074	133	7	ordinary	ordinary	ADJ
cjel-4074	133	8	income	income	NOUN
cjel-4074	133	9	;	;	PUNCT
cjel-4074	133	10	should	should	AUX
cjel-4074	133	11	there	there	PRON
cjel-4074	133	12	be	be	AUX
cjel-4074	133	13	any	any	DET
cjel-4074	133	14	gain	gain	NOUN
cjel-4074	133	15	on	on	ADP
cjel-4074	133	16	a	a	DET
cjel-4074	133	17	subsequent	subsequent	ADJ
cjel-4074	133	18	sale	sale	NOUN
cjel-4074	133	19	of	of	ADP
cjel-4074	133	20	the	the	DET
cjel-4074	133	21	property	property	NOUN
cjel-4074	133	22	,	,	PUNCT
cjel-4074	133	23	there	there	PRON
cjel-4074	133	24	is	be	VERB
cjel-4074	133	25	preferential	preferential	ADJ
cjel-4074	133	26	capital	capital	NOUN
cjel-4074	133	27	gains	gain	NOUN
cjel-4074	133	28	treatment	treatment	NOUN
cjel-4074	133	29	of	of	ADP
cjel-4074	133	30	at	at	ADV
cjel-4074	133	31	least	least	ADJ
cjel-4074	133	32	a	a	DET
cjel-4074	133	33	portion	portion	NOUN
cjel-4074	133	34	of	of	ADP
cjel-4074	133	35	that	that	DET
cjel-4074	133	36	gain	gain	NOUN
cjel-4074	133	37	.	.	PUNCT
cjel-4074	134	1	24	24	NUM
cjel-4074	134	2	as	as	ADP
cjel-4074	134	3	a	a	DET
cjel-4074	134	4	result	result	NOUN
cjel-4074	134	5	,	,	PUNCT
cjel-4074	134	6	not	not	PART
cjel-4074	134	7	only	only	ADV
cjel-4074	134	8	is	be	AUX
cjel-4074	134	9	the	the	DET
cjel-4074	134	10	taxpayer	taxpayer	NOUN
cjel-4074	134	11	often	often	ADV
cjel-4074	134	12	able	able	ADJ
cjel-4074	134	13	to	to	PART
cjel-4074	134	14	defer	defer	VERB
cjel-4074	134	15	paying	pay	VERB
cjel-4074	134	16	taxes	taxis	NOUN
cjel-4074	134	17	on	on	ADP
cjel-4074	134	18	his	his	PRON
cjel-4074	134	19	income	income	NOUN
cjel-4074	134	20	to	to	ADP
cjel-4074	134	21	the	the	DET
cjel-4074	134	22	extent	extent	NOUN
cjel-4074	134	23	of	of	ADP
cjel-4074	134	24	the	the	DET
cjel-4074	134	25	depreciation	depreciation	NOUN
cjel-4074	134	26	deductions	deduction	NOUN
cjel-4074	134	27	,	,	PUNCT
cjel-4074	134	28	but	but	CCONJ
cjel-4074	134	29	he	he	PRON
cjel-4074	134	30	is	be	AUX
cjel-4074	134	31	also	also	ADV
cjel-4074	134	32	able	able	ADJ
cjel-4074	134	33	to	to	PART
cjel-4074	134	34	pay	pay	VERB
cjel-4074	134	35	a	a	DET
cjel-4074	134	36	much	much	ADV
cjel-4074	134	37	lower	low	ADJ
cjel-4074	134	38	capital	capital	NOUN
cjel-4074	134	39	gains	gain	NOUN
cjel-4074	134	40	rate	rate	NOUN
cjel-4074	134	41	on	on	ADP
cjel-4074	134	42	at	at	ADV
cjel-4074	134	43	least	least	ADJ
cjel-4074	134	44	a	a	DET
cjel-4074	134	45	part	part	NOUN
cjel-4074	134	46	of	of	ADP
cjel-4074	134	47	the	the	DET
cjel-4074	134	48	gain	gain	NOUN
cjel-4074	134	49	reflecting	reflect	VERB
cjel-4074	134	50	those	those	DET
cjel-4074	134	51	earlier	early	ADJ
cjel-4074	134	52	deductions	deduction	NOUN
cjel-4074	134	53	.	.	PUNCT
cjel-4074	135	1	to	to	ADP
cjel-4074	135	2	the	the	DET
cjel-4074	135	3	extent	extent	NOUN
cjel-4074	135	4	,	,	PUNCT
cjel-4074	135	5	therefore	therefore	ADV
cjel-4074	135	6	,	,	PUNCT
cjel-4074	135	7	that	that	SCONJ
cjel-4074	135	8	congress	congress	PROPN
cjel-4074	135	9	had	have	AUX
cjel-4074	135	10	structured	structure	VERB
cjel-4074	135	11	the	the	DET
cjel-4074	135	12	code	code	NOUN
cjel-4074	135	13	prior	prior	ADV
cjel-4074	135	14	to	to	ADP
cjel-4074	135	15	the	the	DET
cjel-4074	135	16	tra	tra	NOUN
cjel-4074	135	17	to	to	PART
cjel-4074	135	18	allow	allow	VERB
cjel-4074	135	19	current	current	ADJ
cjel-4074	135	20	deduction	deduction	NOUN
cjel-4074	135	21	of	of	ADP
cjel-4074	135	22	demolition	demolition	NOUN
cjel-4074	135	23	costs	cost	NOUN
cjel-4074	135	24	and	and	CCONJ
cjel-4074	135	25	losses	loss	NOUN
cjel-4074	135	26	and	and	CCONJ
cjel-4074	135	27	highly	highly	ADV
cjel-4074	135	28	beneficial	beneficial	ADJ
cjel-4074	135	29	accelerated	accelerated	ADJ
cjel-4074	135	30	depreciation	depreciation	NOUN
cjel-4074	135	31	of	of	ADP
cjel-4074	135	32	new	new	ADJ
cjel-4074	135	33	buildings	building	NOUN
cjel-4074	135	34	,	,	PUNCT
cjel-4074	135	35	it	it	PRON
cjel-4074	135	36	unwittingly	unwittingly	ADV
cjel-4074	135	37	created	create	VERB
cjel-4074	135	38	a	a	DET
cjel-4074	135	39	situation	situation	NOUN
cjel-4074	135	40	where	where	SCONJ
cjel-4074	135	41	the	the	DET
cjel-4074	135	42	destruction	destruction	NOUN
cjel-4074	135	43	of	of	ADP
cjel-4074	135	44	historic	historic	ADJ
cjel-4074	135	45	old	old	ADJ
cjel-4074	135	46	buildings	building	NOUN
cjel-4074	135	47	was	be	AUX
cjel-4074	135	48	encouraged	encourage	VERB
cjel-4074	135	49	.	.	PUNCT
cjel-4074	136	1	the	the	DET
cjel-4074	136	2	provisions	provision	NOUN
cjel-4074	136	3	of	of	ADP
cjel-4074	136	4	the	the	DET
cjel-4074	136	5	tra	tra	NOUN
cjel-4074	136	6	are	be	AUX
cjel-4074	136	7	partly	partly	ADV
cjel-4074	136	8	aimed	aim	VERB
cjel-4074	136	9	at	at	ADP
cjel-4074	136	10	eliminating	eliminate	VERB
cjel-4074	136	11	this	this	DET
cjel-4074	136	12	preference	preference	NOUN
cjel-4074	136	13	for	for	ADP
cjel-4074	136	14	demolition	demolition	NOUN
cjel-4074	136	15	and	and	CCONJ
cjel-4074	136	16	replacement	replacement	NOUN
cjel-4074	136	17	in	in	ADP
cjel-4074	136	18	the	the	DET
cjel-4074	136	19	federal	federal	ADJ
cjel-4074	136	20	tax	tax	NOUN
cjel-4074	136	21	laws	law	NOUN
cjel-4074	136	22	insofar	insofar	ADV
cjel-4074	136	23	as	as	SCONJ
cjel-4074	136	24	it	it	PRON
cjel-4074	136	25	affects	affect	VERB
cjel-4074	136	26	historic	historic	ADJ
cjel-4074	136	27	structures	structure	NOUN
cjel-4074	136	28	.	.	PUNCT
cjel-4074	137	1	b.	b.	PROPN
cjel-4074	137	2	certified	certify	VERB
cjel-4074	137	3	historic	historic	ADJ
cjel-4074	137	4	structures	structure	NOUN
cjel-4074	137	5	in	in	ADP
cjel-4074	137	6	order	order	NOUN
cjel-4074	137	7	to	to	PART
cjel-4074	137	8	qualify	qualify	VERB
cjel-4074	137	9	for	for	ADP
cjel-4074	137	10	the	the	DET
cjel-4074	137	11	benefits	benefit	NOUN
cjel-4074	137	12	contained	contain	VERB
cjel-4074	137	13	in	in	ADP
cjel-4074	137	14	section	section	NOUN
cjel-4074	137	15	2124	2124	NUM
cjel-4074	137	16	,	,	PUNCT
cjel-4074	137	17	a	a	DET
cjel-4074	137	18	building	building	NOUN
cjel-4074	137	19	must	must	AUX
cjel-4074	137	20	meet	meet	VERB
cjel-4074	137	21	its	its	PRON
cjel-4074	137	22	qualifications	qualification	NOUN
cjel-4074	137	23	as	as	ADP
cjel-4074	137	24	a	a	DET
cjel-4074	137	25	"	"	PUNCT
cjel-4074	137	26	certified	certified	ADJ
cjel-4074	137	27	historic	historic	ADJ
cjel-4074	137	28	structure	structure	NOUN
cjel-4074	137	29	.	.	PUNCT
cjel-4074	137	30	"	"	PUNCT
cjel-4074	138	1	according	accord	VERB
cjel-4074	138	2	to	to	ADP
cjel-4074	138	3	this	this	DET
cjel-4074	138	4	section	section	NOUN
cjel-4074	138	5	,	,	PUNCT
cjel-4074	138	6	a	a	DET
cjel-4074	138	7	certified	certify	VERB
cjel-4074	138	8	historic	historic	ADJ
cjel-4074	138	9	structure	structure	NOUN
cjel-4074	138	10	is	be	AUX
cjel-4074	138	11	any	any	DET
cjel-4074	138	12	building	building	NOUN
cjel-4074	138	13	or	or	CCONJ
cjel-4074	138	14	structure	structure	NOUN
cjel-4074	138	15	of	of	ADP
cjel-4074	138	16	a	a	DET
cjel-4074	138	17	depreciable	depreciable	ADJ
cjel-4074	138	18	character	character	NOUN
cjel-4074	138	19	25	25	NUM
cjel-4074	139	1	which	which	PRON
cjel-4074	139	2	23	23	NUM
cjel-4074	139	3	.	.	PUNCT
cjel-4074	139	4	i.r.c	i.r.c	NOUN
cjel-4074	139	5	.	.	PUNCT
cjel-4074	140	1	§	§	PROPN
cjel-4074	140	2	1670	1670	NUM
cjel-4074	140	3	)	)	PUNCT
cjel-4074	140	4	.	.	PUNCT
cjel-4074	141	1	24	24	NUM
cjel-4074	141	2	.	.	PUNCT
cjel-4074	142	1	the	the	DET
cjel-4074	142	2	"	"	PUNCT
cjel-4074	142	3	recapture	recapture	NOUN
cjel-4074	142	4	"	"	PUNCT
cjel-4074	142	5	provisions	provision	NOUN
cjel-4074	142	6	,	,	PUNCT
cjel-4074	142	7	i.r.c	i.r.c	NOUN
cjel-4074	142	8	.	.	PUNCT
cjel-4074	143	1	§	§	PROPN
cjel-4074	143	2	§	§	PROPN
cjel-4074	143	3	1245	1245	NUM
cjel-4074	143	4	and	and	CCONJ
cjel-4074	143	5	1250	1250	NUM
cjel-4074	143	6	,	,	PUNCT
cjel-4074	143	7	can	can	AUX
cjel-4074	143	8	have	have	VERB
cjel-4074	143	9	the	the	DET
cjel-4074	143	10	effect	effect	NOUN
cjel-4074	143	11	of	of	ADP
cjel-4074	143	12	subjecting	subject	VERB
cjel-4074	143	13	all	all	PRON
cjel-4074	143	14	or	or	CCONJ
cjel-4074	143	15	part	part	NOUN
cjel-4074	143	16	of	of	ADP
cjel-4074	143	17	such	such	ADJ
cjel-4074	143	18	gains	gain	NOUN
cjel-4074	143	19	to	to	ADP
cjel-4074	143	20	ordinary	ordinary	ADJ
cjel-4074	143	21	income	income	NOUN
cjel-4074	143	22	rates	rate	NOUN
cjel-4074	143	23	.	.	PUNCT
cjel-4074	144	1	25	25	NUM
cjel-4074	144	2	.	.	PUNCT
cjel-4074	144	3	see	see	VERB
cjel-4074	144	4	note	note	NOUN
cjel-4074	144	5	21	21	NUM
cjel-4074	144	6	,	,	PUNCT
cjel-4074	144	7	supra	supra	NOUN
cjel-4074	144	8	.	.	PUNCT
cjel-4074	145	1	228	228	NUM
cjel-4074	145	2	columbia	columbia	PROPN
cjel-4074	145	3	journal	journal	PROPN
cjel-4074	145	4	of	of	ADP
cjel-4074	145	5	environmental	environmental	ADJ
cjel-4074	145	6	law	law	NOUN
cjel-4074	146	1	[	[	X
cjel-4074	146	2	4	4	NUM
cjel-4074	146	3	:	:	SYM
cjel-4074	146	4	221	221	NUM
cjel-4074	146	5	(	(	PUNCT
cjel-4074	146	6	a	a	NOUN
cjel-4074	146	7	)	)	PUNCT
cjel-4074	146	8	is	be	AUX
cjel-4074	146	9	listed	list	VERB
cjel-4074	146	10	in	in	ADP
cjel-4074	146	11	the	the	DET
cjel-4074	146	12	national	national	ADJ
cjel-4074	146	13	register	register	NOUN
cjel-4074	146	14	,	,	PUNCT
cjel-4074	146	15	(	(	PUNCT
cjel-4074	146	16	b	b	X
cjel-4074	146	17	)	)	PUNCT
cjel-4074	146	18	is	be	AUX
cjel-4074	146	19	located	locate	VERB
cjel-4074	146	20	in	in	ADP
cjel-4074	146	21	a	a	DET
cjel-4074	146	22	registered	register	VERB
cjel-4074	146	23	historic	historic	ADJ
cjel-4074	146	24	district	district	NOUN
cjel-4074	146	25	and	and	CCONJ
cjel-4074	146	26	is	be	AUX
cjel-4074	146	27	certified	certify	VERB
cjel-4074	146	28	by	by	ADP
cjel-4074	146	29	the	the	DET
cjel-4074	146	30	secretary	secretary	PROPN
cjel-4074	146	31	of	of	ADP
cjel-4074	146	32	the	the	DET
cjel-4074	146	33	interior	interior	NOUN
cjel-4074	146	34	as	as	ADP
cjel-4074	146	35	being	be	AUX
cjel-4074	146	36	of	of	ADP
cjel-4074	146	37	historic	historic	ADJ
cjel-4074	146	38	significance	significance	NOUN
cjel-4074	146	39	to	to	ADP
cjel-4074	146	40	the	the	DET
cjel-4074	146	41	district	district	NOUN
cjel-4074	146	42	,	,	PUNCT
cjel-4074	146	43	or	or	CCONJ
cjel-4074	146	44	(	(	PUNCT
cjel-4074	146	45	c	c	X
cjel-4074	146	46	)	)	PUNCT
cjel-4074	146	47	is	be	AUX
cjel-4074	146	48	located	locate	VERB
cjel-4074	146	49	in	in	ADP
cjel-4074	146	50	an	an	DET
cjel-4074	146	51	historic	historic	ADJ
cjel-4074	146	52	district	district	NOUN
cjel-4074	146	53	designated	designate	VERB
cjel-4074	146	54	under	under	ADP
cjel-4074	146	55	a	a	DET
cjel-4074	146	56	statute	statute	NOUN
cjel-4074	146	57	of	of	ADP
cjel-4074	146	58	the	the	DET
cjel-4074	146	59	appropriate	appropriate	ADJ
cjel-4074	146	60	state	state	NOUN
cjel-4074	146	61	or	or	CCONJ
cjel-4074	146	62	local	local	ADJ
cjel-4074	146	63	government	government	NOUN
cjel-4074	146	64	if	if	SCONJ
cjel-4074	146	65	such	such	ADJ
cjel-4074	146	66	statute	statute	NOUN
cjel-4074	146	67	is	be	AUX
cjel-4074	146	68	certified	certify	VERB
cjel-4074	146	69	by	by	ADP
cjel-4074	146	70	the	the	DET
cjel-4074	146	71	secretary	secretary	PROPN
cjel-4074	146	72	of	of	ADP
cjel-4074	146	73	the	the	DET
cjel-4074	146	74	interior	interior	NOUN
cjel-4074	146	75	to	to	ADP
cjel-4074	146	76	the	the	DET
cjel-4074	146	77	secretary	secretary	NOUN
cjel-4074	146	78	of	of	ADP
cjel-4074	146	79	the	the	DET
cjel-4074	146	80	treasury	treasury	PROPN
cjel-4074	146	81	as	as	ADP
cjel-4074	146	82	containing	contain	VERB
cjel-4074	146	83	criteria	criterion	NOUN
cjel-4074	146	84	which	which	PRON
cjel-4074	146	85	will	will	AUX
cjel-4074	146	86	substantially	substantially	ADV
cjel-4074	146	87	achieve	achieve	VERB
cjel-4074	146	88	the	the	DET
cjel-4074	146	89	purpose	purpose	NOUN
cjel-4074	146	90	of	of	ADP
cjel-4074	146	91	preserving	preserve	VERB
cjel-4074	146	92	and	and	CCONJ
cjel-4074	146	93	rehabilitating	rehabilitate	VERB
cjel-4074	146	94	buildings	building	NOUN
cjel-4074	146	95	of	of	ADP
cjel-4074	146	96	historic	historic	ADJ
cjel-4074	146	97	significance	significance	NOUN
cjel-4074	146	98	to	to	ADP
cjel-4074	146	99	the	the	DET
cjel-4074	146	100	district	district	NOUN
cjel-4074	146	101	.	.	PUNCT
cjel-4074	147	1	26	26	NUM
cjel-4074	148	1	this	this	DET
cjel-4074	148	2	definition	definition	NOUN
cjel-4074	148	3	is	be	AUX
cjel-4074	148	4	as	as	ADV
cjel-4074	148	5	significant	significant	ADJ
cjel-4074	148	6	for	for	ADP
cjel-4074	148	7	its	its	PRON
cjel-4074	148	8	exclusions	exclusion	NOUN
cjel-4074	148	9	as	as	ADP
cjel-4074	148	10	for	for	ADP
cjel-4074	148	11	its	its	PRON
cjel-4074	148	12	inclusions	inclusion	NOUN
cjel-4074	148	13	.	.	PUNCT
cjel-4074	149	1	first	first	ADV
cjel-4074	149	2	,	,	PUNCT
cjel-4074	149	3	the	the	DET
cjel-4074	149	4	category	category	NOUN
cjel-4074	149	5	of	of	ADP
cjel-4074	149	6	certified	certify	VERB
cjel-4074	149	7	historic	historic	ADJ
cjel-4074	149	8	structures	structure	NOUN
cjel-4074	149	9	clearly	clearly	ADV
cjel-4074	149	10	applies	apply	VERB
cjel-4074	149	11	only	only	ADV
cjel-4074	149	12	to	to	ADP
cjel-4074	149	13	commercial	commercial	ADJ
cjel-4074	149	14	properties	property	NOUN
cjel-4074	149	15	,	,	PUNCT
cjel-4074	149	16	including	include	VERB
cjel-4074	149	17	those	those	PRON
cjel-4074	149	18	used	use	VERB
cjel-4074	149	19	for	for	ADP
cjel-4074	149	20	rental	rental	ADJ
cjel-4074	149	21	purposes	purpose	NOUN
cjel-4074	149	22	.	.	PUNCT
cjel-4074	150	1	thus	thus	ADV
cjel-4074	150	2	,	,	PUNCT
cjel-4074	150	3	private	private	ADJ
cjel-4074	150	4	residences	residence	NOUN
cjel-4074	150	5	can	can	AUX
cjel-4074	150	6	not	not	PART
cjel-4074	150	7	qualify	qualify	VERB
cjel-4074	150	8	since	since	SCONJ
cjel-4074	150	9	they	they	PRON
cjel-4074	150	10	are	be	AUX
cjel-4074	150	11	not	not	PART
cjel-4074	150	12	ordinarily	ordinarily	ADV
cjel-4074	150	13	depreciable.2	depreciable.2	ADP
cjel-4074	150	14	7	7	NUM
cjel-4074	150	15	second	second	ADJ
cjel-4074	150	16	,	,	PUNCT
cjel-4074	150	17	to	to	ADP
cjel-4074	150	18	the	the	DET
cjel-4074	150	19	extent	extent	NOUN
cjel-4074	150	20	that	that	SCONJ
cjel-4074	150	21	congress	congress	PROPN
cjel-4074	150	22	was	be	AUX
cjel-4074	150	23	willing	willing	ADJ
cjel-4074	150	24	to	to	PART
cjel-4074	150	25	bestow	bestow	VERB
cjel-4074	150	26	the	the	DET
cjel-4074	150	27	benefits	benefit	NOUN
cjel-4074	150	28	of	of	ADP
cjel-4074	150	29	the	the	DET
cjel-4074	150	30	tra	tra	NOUN
cjel-4074	150	31	upon	upon	SCONJ
cjel-4074	150	32	historic	historic	ADJ
cjel-4074	150	33	structures	structure	NOUN
cjel-4074	150	34	which	which	PRON
cjel-4074	150	35	are	be	AUX
cjel-4074	150	36	not	not	PART
cjel-4074	150	37	listed	list	VERB
cjel-4074	150	38	in	in	ADP
cjel-4074	150	39	the	the	DET
cjel-4074	150	40	national	national	ADJ
cjel-4074	150	41	register	register	NOUN
cjel-4074	150	42	,	,	PUNCT
cjel-4074	150	43	28	28	NUM
cjel-4074	150	44	its	its	PRON
cjel-4074	150	45	clear	clear	ADJ
cjel-4074	150	46	preference	preference	NOUN
cjel-4074	150	47	was	be	AUX
cjel-4074	150	48	for	for	ADP
cjel-4074	150	49	districts	district	NOUN
cjel-4074	150	50	over	over	ADP
cjel-4074	150	51	individual	individual	ADJ
cjel-4074	150	52	landmarks	landmark	NOUN
cjel-4074	150	53	.	.	PUNCT
cjel-4074	151	1	in	in	ADP
cjel-4074	151	2	other	other	ADJ
cjel-4074	151	3	words	word	NOUN
cjel-4074	151	4	,	,	PUNCT
cjel-4074	151	5	while	while	SCONJ
cjel-4074	151	6	a	a	DET
cjel-4074	151	7	non	non	ADJ
cjel-4074	151	8	-	-	ADJ
cjel-4074	151	9	register	register	ADJ
cjel-4074	151	10	building	building	NOUN
cjel-4074	151	11	can	can	AUX
cjel-4074	151	12	qualify	qualify	VERB
cjel-4074	151	13	if	if	SCONJ
cjel-4074	151	14	it	it	PRON
cjel-4074	151	15	is	be	AUX
cjel-4074	151	16	within	within	ADP
cjel-4074	151	17	a	a	DET
cjel-4074	151	18	proper	proper	ADJ
cjel-4074	151	19	district	district	NOUN
cjel-4074	151	20	created	create	VERB
cjel-4074	151	21	by	by	ADP
cjel-4074	151	22	a	a	DET
cjel-4074	151	23	state	state	NOUN
cjel-4074	151	24	or	or	CCONJ
cjel-4074	151	25	local	local	ADJ
cjel-4074	151	26	government	government	NOUN
cjel-4074	151	27	,	,	PUNCT
cjel-4074	151	28	it	it	PRON
cjel-4074	151	29	can	can	AUX
cjel-4074	151	30	not	not	PART
cjel-4074	151	31	qualify	qualify	VERB
cjel-4074	151	32	if	if	SCONJ
cjel-4074	151	33	that	that	DET
cjel-4074	151	34	government	government	NOUN
cjel-4074	151	35	has	have	AUX
cjel-4074	151	36	designated	designate	VERB
cjel-4074	151	37	it	it	PRON
cjel-4074	151	38	merely	merely	ADV
cjel-4074	151	39	as	as	ADP
cjel-4074	151	40	an	an	DET
cjel-4074	151	41	individual	individual	ADJ
cjel-4074	151	42	26	26	NUM
cjel-4074	151	43	.	.	PUNCT
cjel-4074	152	1	new	new	ADJ
cjel-4074	152	2	i.r.c	i.r.c	NOUN
cjel-4074	152	3	.	.	PUNCT
cjel-4074	153	1	§	§	PROPN
cjel-4074	153	2	191(d	191(d	PROPN
cjel-4074	153	3	)	)	PUNCT
cjel-4074	153	4	.	.	PUNCT
cjel-4074	154	1	(	(	PUNCT
cjel-4074	154	2	all	all	DET
cjel-4074	154	3	subsequent	subsequent	ADJ
cjel-4074	154	4	references	reference	NOUN
cjel-4074	154	5	in	in	ADP
cjel-4074	154	6	this	this	DET
cjel-4074	154	7	note	note	NOUN
cjel-4074	154	8	are	be	AUX
cjel-4074	154	9	to	to	ADP
cjel-4074	154	10	the	the	DET
cjel-4074	154	11	internal	internal	ADJ
cjel-4074	154	12	revenue	revenue	NOUN
cjel-4074	154	13	code	code	NOUN
cjel-4074	154	14	of	of	ADP
cjel-4074	154	15	1954	1954	NUM
cjel-4074	154	16	,	,	PUNCT
cjel-4074	154	17	as	as	SCONJ
cjel-4074	154	18	amended	amend	VERB
cjel-4074	154	19	.	.	PUNCT
cjel-4074	155	1	the	the	DET
cjel-4074	155	2	term	term	NOUN
cjel-4074	155	3	"	"	PUNCT
cjel-4074	155	4	new	new	ADJ
cjel-4074	155	5	"	"	PUNCT
cjel-4074	155	6	is	be	AUX
cjel-4074	155	7	used	use	VERB
cjel-4074	155	8	to	to	PART
cjel-4074	155	9	designate	designate	VERB
cjel-4074	155	10	a	a	DET
cjel-4074	155	11	provision	provision	NOUN
cjel-4074	155	12	added	add	VERB
cjel-4074	155	13	by	by	ADP
cjel-4074	155	14	the	the	DET
cjel-4074	155	15	tra	tra	NOUN
cjel-4074	155	16	.	.	PUNCT
cjel-4074	155	17	)	)	PUNCT
cjel-4074	156	1	27	27	NUM
cjel-4074	156	2	.	.	PUNCT
cjel-4074	157	1	the	the	DET
cjel-4074	157	2	analysis	analysis	NOUN
cjel-4074	157	3	by	by	ADP
cjel-4074	157	4	the	the	DET
cjel-4074	157	5	advisory	advisory	ADJ
cjel-4074	157	6	council	council	NOUN
cjel-4074	157	7	on	on	ADP
cjel-4074	157	8	historic	historic	ADJ
cjel-4074	157	9	preservation	preservation	NOUN
cjel-4074	157	10	cited	cite	VERB
cjel-4074	157	11	three	three	NUM
cjel-4074	157	12	reasons	reason	NOUN
cjel-4074	157	13	for	for	ADP
cjel-4074	157	14	the	the	DET
cjel-4074	157	15	exclusion	exclusion	NOUN
cjel-4074	157	16	of	of	ADP
cjel-4074	157	17	noncommercial	noncommercial	ADJ
cjel-4074	157	18	properties	property	NOUN
cjel-4074	157	19	from	from	ADP
cjel-4074	157	20	the	the	DET
cjel-4074	157	21	act	act	NOUN
cjel-4074	157	22	's	's	PART
cjel-4074	157	23	benefits	benefit	NOUN
cjel-4074	157	24	.	.	PUNCT
cjel-4074	158	1	the	the	DET
cjel-4074	158	2	first	first	ADJ
cjel-4074	158	3	was	be	AUX
cjel-4074	158	4	that	that	SCONJ
cjel-4074	158	5	"	"	PUNCT
cjel-4074	158	6	it	it	PRON
cjel-4074	158	7	would	would	AUX
cjel-4074	158	8	require	require	VERB
cjel-4074	158	9	a	a	DET
cjel-4074	158	10	radical	radical	ADJ
cjel-4074	158	11	change	change	NOUN
cjel-4074	158	12	of	of	ADP
cjel-4074	158	13	long	long	ADV
cjel-4074	158	14	-	-	PUNCT
cjel-4074	158	15	standing	stand	VERB
cjel-4074	158	16	tax	tax	NOUN
cjel-4074	158	17	policy	policy	NOUN
cjel-4074	158	18	"	"	PUNCT
cjel-4074	158	19	to	to	PART
cjel-4074	158	20	extend	extend	VERB
cjel-4074	158	21	depreciation	depreciation	NOUN
cjel-4074	158	22	and	and	CCONJ
cjel-4074	158	23	amortization	amortization	NOUN
cjel-4074	158	24	deductions	deduction	NOUN
cjel-4074	158	25	to	to	ADP
cjel-4074	158	26	properties	property	NOUN
cjel-4074	158	27	that	that	PRON
cjel-4074	158	28	are	be	AUX
cjel-4074	158	29	neither	neither	CCONJ
cjel-4074	158	30	used	use	VERB
cjel-4074	158	31	in	in	ADP
cjel-4074	158	32	the	the	DET
cjel-4074	158	33	trade	trade	NOUN
cjel-4074	158	34	or	or	CCONJ
cjel-4074	158	35	business	business	NOUN
cjel-4074	158	36	nor	nor	CCONJ
cjel-4074	158	37	held	hold	VERB
cjel-4074	158	38	for	for	ADP
cjel-4074	158	39	the	the	DET
cjel-4074	158	40	production	production	NOUN
cjel-4074	158	41	of	of	ADP
cjel-4074	158	42	income	income	NOUN
cjel-4074	158	43	by	by	ADP
cjel-4074	158	44	the	the	DET
cjel-4074	158	45	taxpayer	taxpayer	NOUN
cjel-4074	158	46	.	.	PUNCT
cjel-4074	159	1	the	the	DET
cjel-4074	159	2	advisory	advisory	ADJ
cjel-4074	159	3	council	council	NOUN
cjel-4074	159	4	then	then	ADV
cjel-4074	159	5	noted	note	VERB
cjel-4074	159	6	that	that	SCONJ
cjel-4074	159	7	"	"	PUNCT
cjel-4074	159	8	the	the	DET
cjel-4074	159	9	primary	primary	ADJ
cjel-4074	159	10	concern	concern	NOUN
cjel-4074	159	11	of	of	ADP
cjel-4074	159	12	the	the	DET
cjel-4074	159	13	drafters	drafter	NOUN
cjel-4074	159	14	was	be	AUX
cjel-4074	159	15	the	the	DET
cjel-4074	159	16	threat	threat	NOUN
cjel-4074	159	17	to	to	ADP
cjel-4074	159	18	historic	historic	ADJ
cjel-4074	159	19	buildings	building	NOUN
cjel-4074	159	20	in	in	ADP
cjel-4074	159	21	declining	decline	VERB
cjel-4074	159	22	urban	urban	ADJ
cjel-4074	159	23	commercial	commercial	ADJ
cjel-4074	159	24	districts	district	NOUN
cjel-4074	159	25	,	,	PUNCT
cjel-4074	159	26	and	and	CCONJ
cjel-4074	159	27	the	the	DET
cjel-4074	159	28	bill	bill	NOUN
cjel-4074	159	29	reflects	reflect	VERB
cjel-4074	159	30	this	this	PRON
cjel-4074	159	31	.	.	PUNCT
cjel-4074	159	32	"	"	PUNCT
cjel-4074	160	1	finally	finally	ADV
cjel-4074	160	2	,	,	PUNCT
cjel-4074	160	3	historic	historic	ADJ
cjel-4074	160	4	noncommercial	noncommercial	ADJ
cjel-4074	160	5	properties	property	NOUN
cjel-4074	160	6	were	be	AUX
cjel-4074	160	7	considered	consider	VERB
cjel-4074	160	8	adequately	adequately	ADV
cjel-4074	160	9	serviced	service	VERB
cjel-4074	160	10	by	by	ADP
cjel-4074	160	11	the	the	DET
cjel-4074	160	12	emergency	emergency	NOUN
cjel-4074	160	13	home	home	NOUN
cjel-4074	160	14	purchase	purchase	NOUN
cjel-4074	160	15	assistance	assistance	NOUN
cjel-4074	160	16	act	act	NOUN
cjel-4074	160	17	of	of	ADP
cjel-4074	160	18	1974	1974	NUM
cjel-4074	160	19	,	,	PUNCT
cjel-4074	160	20	see	see	VERB
cjel-4074	160	21	note	note	NOUN
cjel-4074	160	22	13	13	NUM
cjel-4074	160	23	,	,	PUNCT
cjel-4074	160	24	supra	supra	NOUN
cjel-4074	160	25	,	,	PUNCT
cjel-4074	160	26	which	which	PRON
cjel-4074	160	27	provided	provide	VERB
cjel-4074	160	28	for	for	ADP
cjel-4074	160	29	federal	federal	ADJ
cjel-4074	160	30	insurance	insurance	NOUN
cjel-4074	160	31	of	of	ADP
cjel-4074	160	32	loans	loan	NOUN
cjel-4074	160	33	of	of	ADP
cjel-4074	160	34	up	up	ADP
cjel-4074	160	35	to	to	PART
cjel-4074	160	36	$	$	SYM
cjel-4074	160	37	15,000	15,000	NUM
cjel-4074	160	38	for	for	ADP
cjel-4074	160	39	the	the	DET
cjel-4074	160	40	renovation	renovation	NOUN
cjel-4074	160	41	of	of	ADP
cjel-4074	160	42	noncommercial	noncommercial	ADJ
cjel-4074	160	43	properties	property	NOUN
cjel-4074	160	44	meeting	meet	VERB
cjel-4074	160	45	national	national	ADJ
cjel-4074	160	46	register	register	PROPN
cjel-4074	160	47	criteria	criterion	NOUN
cjel-4074	160	48	.	.	PUNCT
cjel-4074	161	1	121	121	NUM
cjel-4074	161	2	cong	cong	NOUN
cjel-4074	161	3	.	.	PUNCT
cjel-4074	162	1	rec	rec	PROPN
cjel-4074	162	2	.	.	PROPN
cjel-4074	162	3	3006	3006	NUM
cjel-4074	162	4	(	(	PUNCT
cjel-4074	162	5	1975	1975	NUM
cjel-4074	162	6	)	)	PUNCT
cjel-4074	162	7	.	.	PUNCT
cjel-4074	163	1	in	in	ADP
cjel-4074	163	2	1977	1977	NUM
cjel-4074	163	3	,	,	PUNCT
cjel-4074	163	4	senator	senator	PROPN
cjel-4074	163	5	thurmond	thurmond	PROPN
cjel-4074	163	6	introduced	introduce	VERB
cjel-4074	163	7	a	a	DET
cjel-4074	163	8	bill	bill	NOUN
cjel-4074	163	9	,	,	PUNCT
cjel-4074	163	10	s.	s.	PROPN
cjel-4074	163	11	1158	1158	NUM
cjel-4074	163	12	,	,	PUNCT
cjel-4074	163	13	95th	95th	ADJ
cjel-4074	163	14	cong	cong	NOUN
cjel-4074	163	15	.	.	PUNCT
cjel-4074	163	16	,	,	PUNCT
cjel-4074	163	17	1st	1st	ADJ
cjel-4074	163	18	sess	sess	NOUN
cjel-4074	163	19	.	.	PUNCT
cjel-4074	164	1	(	(	PUNCT
cjel-4074	164	2	1977	1977	NUM
cjel-4074	164	3	)	)	PUNCT
cjel-4074	164	4	,	,	PUNCT
cjel-4074	164	5	currently	currently	ADV
cjel-4074	164	6	pending	pende	VERB
cjel-4074	164	7	before	before	ADP
cjel-4074	164	8	the	the	DET
cjel-4074	164	9	senate	senate	PROPN
cjel-4074	164	10	committee	committee	PROPN
cjel-4074	164	11	on	on	ADP
cjel-4074	164	12	finance	finance	NOUN
cjel-4074	164	13	,	,	PUNCT
cjel-4074	164	14	which	which	PRON
cjel-4074	164	15	would	would	AUX
cjel-4074	164	16	allow	allow	VERB
cjel-4074	164	17	owners	owner	NOUN
cjel-4074	164	18	of	of	ADP
cjel-4074	164	19	nondepreciable	nondepreciable	ADJ
cjel-4074	164	20	historic	historic	ADJ
cjel-4074	164	21	structures	structure	NOUN
cjel-4074	164	22	to	to	PART
cjel-4074	164	23	amortize	amortize	VERB
cjel-4074	164	24	their	their	PRON
cjel-4074	164	25	rehabilitation	rehabilitation	NOUN
cjel-4074	164	26	expenditures	expenditure	NOUN
cjel-4074	164	27	pursuant	pursuant	ADJ
cjel-4074	164	28	to	to	ADP
cjel-4074	164	29	i.r.c	i.r.c	NOUN
cjel-4074	164	30	.	.	PUNCT
cjel-4074	165	1	§	§	PROPN
cjel-4074	165	2	191	191	NUM
cjel-4074	165	3	as	as	SCONJ
cjel-4074	165	4	introduced	introduce	VERB
cjel-4074	165	5	by	by	ADP
cjel-4074	165	6	the	the	DET
cjel-4074	165	7	tra	tra	PROPN
cjel-4074	165	8	.	.	PUNCT
cjel-4074	166	1	the	the	DET
cjel-4074	166	2	bill	bill	NOUN
cjel-4074	166	3	would	would	AUX
cjel-4074	166	4	not	not	PART
cjel-4074	166	5	make	make	VERB
cjel-4074	166	6	the	the	DET
cjel-4074	166	7	accelerated	accelerated	ADJ
cjel-4074	166	8	depreciation	depreciation	NOUN
cjel-4074	166	9	provisions	provision	NOUN
cjel-4074	166	10	of	of	ADP
cjel-4074	166	11	the	the	DET
cjel-4074	166	12	tra	tra	NOUN
cjel-4074	166	13	applicable	applicable	ADJ
cjel-4074	166	14	to	to	ADP
cjel-4074	166	15	nondepreciable	nondepreciable	ADJ
cjel-4074	166	16	buildings	building	NOUN
cjel-4074	166	17	.	.	PUNCT
cjel-4074	167	1	28	28	NUM
cjel-4074	167	2	.	.	PUNCT
cjel-4074	168	1	the	the	DET
cjel-4074	168	2	national	national	ADJ
cjel-4074	168	3	register	register	NOUN
cjel-4074	168	4	is	be	AUX
cjel-4074	168	5	a	a	DET
cjel-4074	168	6	list	list	NOUN
cjel-4074	168	7	,	,	PUNCT
cjel-4074	168	8	maintained	maintain	VERB
cjel-4074	168	9	and	and	CCONJ
cjel-4074	168	10	expanded	expand	VERB
cjel-4074	168	11	by	by	ADP
cjel-4074	168	12	the	the	DET
cjel-4074	168	13	national	national	PROPN
cjel-4074	168	14	park	park	PROPN
cjel-4074	168	15	service	service	NOUN
cjel-4074	168	16	pursuant	pursuant	ADJ
cjel-4074	168	17	to	to	ADP
cjel-4074	168	18	16	16	NUM
cjel-4074	168	19	u.s.c	u.s.c	ADJ
cjel-4074	168	20	.	.	PUNCT
cjel-4074	169	1	§	§	PROPN
cjel-4074	169	2	§	§	PROPN
cjel-4074	169	3	470	470	NUM
cjel-4074	169	4	-	-	SYM
cjel-4074	169	5	470	470	NUM
cjel-4074	169	6	t	t	NOUN
cjel-4074	169	7	(	(	PUNCT
cjel-4074	169	8	1976	1976	NUM
cjel-4074	169	9	)	)	PUNCT
cjel-4074	169	10	,	,	PUNCT
cjel-4074	169	11	of	of	ADP
cjel-4074	169	12	districts	district	NOUN
cjel-4074	169	13	,	,	PUNCT
cjel-4074	169	14	sites	site	NOUN
cjel-4074	169	15	,	,	PUNCT
cjel-4074	169	16	structures	structure	NOUN
cjel-4074	169	17	,	,	PUNCT
cjel-4074	169	18	and	and	CCONJ
cjel-4074	169	19	objects	object	VERB
cjel-4074	169	20	significant	significant	ADJ
cjel-4074	169	21	in	in	ADP
cjel-4074	169	22	american	american	ADJ
cjel-4074	169	23	history	history	NOUN
cjel-4074	169	24	,	,	PUNCT
cjel-4074	169	25	architecture	architecture	NOUN
cjel-4074	169	26	,	,	PUNCT
cjel-4074	169	27	archeology	archeology	NOUN
cjel-4074	169	28	,	,	PUNCT
cjel-4074	169	29	and	and	CCONJ
cjel-4074	169	30	culture	culture	NOUN
cjel-4074	169	31	.	.	PUNCT
cjel-4074	170	1	the	the	DET
cjel-4074	170	2	criteria	criterion	NOUN
cjel-4074	170	3	used	use	VERB
cjel-4074	170	4	to	to	PART
cjel-4074	170	5	evaluate	evaluate	VERB
cjel-4074	170	6	properties	property	NOUN
cjel-4074	170	7	nominated	nominate	VERB
cjel-4074	170	8	to	to	ADP
cjel-4074	170	9	the	the	DET
cjel-4074	170	10	national	national	ADJ
cjel-4074	170	11	register	register	NOUN
cjel-4074	170	12	are	be	AUX
cjel-4074	170	13	set	set	VERB
cjel-4074	170	14	out	out	ADP
cjel-4074	170	15	at	at	ADP
cjel-4074	170	16	36	36	NUM
cjel-4074	170	17	c.f.r	c.f.r	NOUN
cjel-4074	170	18	.	.	PUNCT
cjel-4074	171	1	§	§	PROPN
cjel-4074	171	2	60.6	60.6	NUM
cjel-4074	171	3	(	(	PUNCT
cjel-4074	171	4	1977	1977	NUM
cjel-4074	171	5	)	)	PUNCT
cjel-4074	171	6	.	.	PUNCT
cjel-4074	172	1	1978	1978	NUM
cjel-4074	172	2	]	]	PUNCT
cjel-4074	172	3	historic	historic	ADJ
cjel-4074	172	4	preservation	preservation	NOUN
cjel-4074	172	5	and	and	CCONJ
cjel-4074	172	6	the	the	DET
cjel-4074	172	7	tax	tax	NOUN
cjel-4074	172	8	reform	reform	NOUN
cjel-4074	172	9	act	act	NOUN
cjel-4074	172	10	of	of	ADP
cjel-4074	172	11	1976	1976	NUM
cjel-4074	172	12	229	229	NUM
cjel-4074	172	13	landmark	landmark	NOUN
cjel-4074	172	14	.	.	PUNCT
cjel-4074	173	1	these	these	DET
cjel-4074	173	2	exclusions	exclusion	NOUN
cjel-4074	173	3	are	be	AUX
cjel-4074	173	4	indicative	indicative	ADJ
cjel-4074	173	5	of	of	ADP
cjel-4074	173	6	the	the	DET
cjel-4074	173	7	drafters	drafter	NOUN
cjel-4074	173	8	'	'	PART
cjel-4074	173	9	primary	primary	ADJ
cjel-4074	173	10	concern	concern	NOUN
cjel-4074	173	11	with	with	ADP
cjel-4074	173	12	the	the	DET
cjel-4074	173	13	rehabilitation	rehabilitation	NOUN
cjel-4074	173	14	of	of	ADP
cjel-4074	173	15	urban	urban	ADJ
cjel-4074	173	16	commercial	commercial	ADJ
cjel-4074	173	17	districts	district	NOUN
cjel-4074	173	18	.	.	PUNCT
cjel-4074	174	1	section	section	NOUN
cjel-4074	174	2	2124	2124	NUM
cjel-4074	174	3	,	,	PUNCT
cjel-4074	174	4	as	as	SCONJ
cjel-4074	174	5	enacted	enact	VERB
cjel-4074	174	6	,	,	PUNCT
cjel-4074	174	7	seems	seem	VERB
cjel-4074	174	8	to	to	PART
cjel-4074	174	9	draw	draw	VERB
cjel-4074	174	10	a	a	DET
cjel-4074	174	11	distinction	distinction	NOUN
cjel-4074	174	12	between	between	ADP
cjel-4074	174	13	historic	historic	ADJ
cjel-4074	174	14	districts	district	NOUN
cjel-4074	174	15	listed	list	VERB
cjel-4074	174	16	in	in	ADP
cjel-4074	174	17	the	the	DET
cjel-4074	174	18	national	national	ADJ
cjel-4074	174	19	register	register	NOUN
cjel-4074	174	20	(	(	PUNCT
cjel-4074	174	21	"	"	PUNCT
cjel-4074	174	22	registered	register	VERB
cjel-4074	174	23	historic	historic	ADJ
cjel-4074	174	24	districts	district	NOUN
cjel-4074	174	25	"	"	PUNCT
cjel-4074	174	26	)	)	PUNCT
cjel-4074	174	27	and	and	CCONJ
cjel-4074	174	28	those	those	PRON
cjel-4074	174	29	designated	designate	VERB
cjel-4074	174	30	under	under	ADP
cjel-4074	174	31	state	state	NOUN
cjel-4074	174	32	or	or	CCONJ
cjel-4074	174	33	local	local	ADJ
cjel-4074	174	34	statutes	statute	NOUN
cjel-4074	174	35	.	.	PUNCT
cjel-4074	175	1	under	under	ADP
cjel-4074	175	2	this	this	DET
cjel-4074	175	3	apparent	apparent	ADJ
cjel-4074	175	4	distinction	distinction	NOUN
cjel-4074	175	5	,	,	PUNCT
cjel-4074	175	6	a	a	DET
cjel-4074	175	7	building	building	NOUN
cjel-4074	175	8	within	within	ADP
cjel-4074	175	9	a	a	DET
cjel-4074	175	10	"	"	PUNCT
cjel-4074	175	11	registered	register	VERB
cjel-4074	175	12	historic	historic	ADJ
cjel-4074	175	13	district	district	NOUN
cjel-4074	175	14	"	"	PUNCT
cjel-4074	175	15	will	will	AUX
cjel-4074	175	16	qualify	qualify	VERB
cjel-4074	175	17	for	for	ADP
cjel-4074	175	18	the	the	DET
cjel-4074	175	19	act	act	NOUN
cjel-4074	175	20	's	's	PART
cjel-4074	175	21	benefits	benefit	NOUN
cjel-4074	175	22	only	only	ADV
cjel-4074	175	23	if	if	SCONJ
cjel-4074	175	24	the	the	DET
cjel-4074	175	25	secretary	secretary	NOUN
cjel-4074	175	26	of	of	ADP
cjel-4074	175	27	the	the	DET
cjel-4074	175	28	interior	interior	ADJ
cjel-4074	175	29	certifies	certifie	NOUN
cjel-4074	175	30	it	it	PRON
cjel-4074	175	31	as	as	ADP
cjel-4074	175	32	being	be	AUX
cjel-4074	175	33	of	of	ADP
cjel-4074	175	34	historic	historic	ADJ
cjel-4074	175	35	significance	significance	NOUN
cjel-4074	175	36	to	to	ADP
cjel-4074	175	37	its	its	PRON
cjel-4074	175	38	district	district	NOUN
cjel-4074	175	39	,	,	PUNCT
cjel-4074	175	40	whereas	whereas	SCONJ
cjel-4074	175	41	any	any	DET
cjel-4074	175	42	building	building	NOUN
cjel-4074	175	43	within	within	ADP
cjel-4074	175	44	a	a	DET
cjel-4074	175	45	state	state	NOUN
cjel-4074	175	46	or	or	CCONJ
cjel-4074	175	47	locally	locally	ADV
cjel-4074	175	48	designated	designate	VERB
cjel-4074	175	49	historic	historic	ADJ
cjel-4074	175	50	district	district	NOUN
cjel-4074	175	51	can	can	AUX
cjel-4074	175	52	qualify	qualify	VERB
cjel-4074	175	53	,	,	PUNCT
cjel-4074	175	54	regardless	regardless	ADV
cjel-4074	175	55	of	of	ADP
cjel-4074	175	56	its	its	PRON
cjel-4074	175	57	historic	historic	ADJ
cjel-4074	175	58	significance	significance	NOUN
cjel-4074	175	59	to	to	ADP
cjel-4074	175	60	the	the	DET
cjel-4074	175	61	district	district	NOUN
cjel-4074	175	62	,	,	PUNCT
cjel-4074	175	63	as	as	ADV
cjel-4074	175	64	soon	soon	ADV
cjel-4074	175	65	as	as	SCONJ
cjel-4074	175	66	the	the	DET
cjel-4074	175	67	district	district	NOUN
cjel-4074	175	68	-	-	PUNCT
cjel-4074	175	69	creating	create	VERB
cjel-4074	175	70	statute	statute	NOUN
cjel-4074	175	71	is	be	AUX
cjel-4074	175	72	properly	properly	ADV
cjel-4074	175	73	certified	certify	VERB
cjel-4074	175	74	.	.	PUNCT
cjel-4074	176	1	such	such	DET
cjel-4074	176	2	a	a	DET
cjel-4074	176	3	distinction	distinction	NOUN
cjel-4074	176	4	could	could	AUX
cjel-4074	176	5	lead	lead	VERB
cjel-4074	176	6	to	to	ADP
cjel-4074	176	7	a	a	DET
cjel-4074	176	8	difference	difference	NOUN
cjel-4074	176	9	in	in	ADP
cjel-4074	176	10	the	the	DET
cjel-4074	176	11	level	level	NOUN
cjel-4074	176	12	of	of	ADP
cjel-4074	176	13	protection	protection	NOUN
cjel-4074	176	14	afforded	afford	VERB
cjel-4074	176	15	buildings	building	NOUN
cjel-4074	176	16	within	within	ADP
cjel-4074	176	17	federal	federal	ADJ
cjel-4074	176	18	and	and	CCONJ
cjel-4074	176	19	local	local	ADJ
cjel-4074	176	20	districts	district	NOUN
cjel-4074	176	21	under	under	ADP
cjel-4074	176	22	the	the	DET
cjel-4074	176	23	act	act	NOUN
cjel-4074	176	24	.	.	PUNCT
cjel-4074	177	1	however	however	ADV
cjel-4074	177	2	,	,	PUNCT
cjel-4074	177	3	any	any	DET
cjel-4074	177	4	practical	practical	ADJ
cjel-4074	177	5	effect	effect	NOUN
cjel-4074	177	6	that	that	SCONJ
cjel-4074	177	7	this	this	DET
cjel-4074	177	8	apparent	apparent	ADJ
cjel-4074	177	9	distinction	distinction	NOUN
cjel-4074	177	10	may	may	AUX
cjel-4074	177	11	have	have	AUX
cjel-4074	177	12	seems	seem	VERB
cjel-4074	177	13	to	to	PART
cjel-4074	177	14	have	have	AUX
cjel-4074	177	15	been	be	AUX
cjel-4074	177	16	avoided	avoid	VERB
cjel-4074	177	17	by	by	ADP
cjel-4074	177	18	the	the	DET
cjel-4074	177	19	regulations	regulation	NOUN
cjel-4074	177	20	pertaining	pertain	VERB
cjel-4074	177	21	to	to	ADP
cjel-4074	177	22	certifications	certification	NOUN
cjel-4074	177	23	of	of	ADP
cjel-4074	177	24	historic	historic	ADJ
cjel-4074	177	25	significance	significance	NOUN
cjel-4074	177	26	promulgated	promulgate	VERB
cjel-4074	177	27	by	by	ADP
cjel-4074	177	28	the	the	DET
cjel-4074	177	29	department	department	NOUN
cjel-4074	177	30	of	of	ADP
cjel-4074	177	31	the	the	DET
cjel-4074	177	32	interior	interior	NOUN
cjel-4074	177	33	in	in	ADP
cjel-4074	177	34	october	october	PROPN
cjel-4074	177	35	of	of	ADP
cjel-4074	177	36	1977.29	1977.29	NUM
cjel-4074	177	37	these	these	DET
cjel-4074	177	38	regulations	regulation	NOUN
cjel-4074	177	39	define	define	VERB
cjel-4074	177	40	"	"	PUNCT
cjel-4074	177	41	registered	register	VERB
cjel-4074	177	42	historic	historic	ADJ
cjel-4074	177	43	district	district	NOUN
cjel-4074	177	44	"	"	PUNCT
cjel-4074	177	45	as	as	ADP
cjel-4074	177	46	"	"	PUNCT
cjel-4074	177	47	any	any	DET
cjel-4074	177	48	district	district	NOUN
cjel-4074	177	49	listed	list	VERB
cjel-4074	177	50	in	in	ADP
cjel-4074	177	51	the	the	DET
cjel-4074	177	52	national	national	ADJ
cjel-4074	177	53	register	register	NOUN
cjel-4074	177	54	or	or	CCONJ
cjel-4074	177	55	any	any	DET
cjel-4074	177	56	district	district	NOUN
cjel-4074	177	57	designated	designate	VERB
cjel-4074	177	58	under	under	ADP
cjel-4074	177	59	a	a	DET
cjel-4074	177	60	state	state	NOUN
cjel-4074	177	61	or	or	CCONJ
cjel-4074	177	62	local	local	ADJ
cjel-4074	177	63	statute	statute	NOUN
cjel-4074	177	64	"	"	PUNCT
cjel-4074	177	65	which	which	PRON
cjel-4074	177	66	has	have	AUX
cjel-4074	177	67	been	be	AUX
cjel-4074	177	68	appropriately	appropriately	ADV
cjel-4074	177	69	certified	certify	VERB
cjel-4074	177	70	by	by	ADP
cjel-4074	177	71	the	the	DET
cjel-4074	177	72	secretary	secretary	NOUN
cjel-4074	177	73	of	of	ADP
cjel-4074	177	74	the	the	DET
cjel-4074	177	75	interior.30	interior.30	PROPN
cjel-4074	177	76	the	the	DET
cjel-4074	177	77	regulations	regulation	NOUN
cjel-4074	177	78	go	go	VERB
cjel-4074	177	79	on	on	ADP
cjel-4074	177	80	to	to	PART
cjel-4074	177	81	set	set	VERB
cjel-4074	177	82	out	out	ADP
cjel-4074	177	83	the	the	DET
cjel-4074	177	84	procedures	procedure	NOUN
cjel-4074	177	85	for	for	ADP
cjel-4074	177	86	obtaining	obtain	VERB
cjel-4074	177	87	a	a	DET
cjel-4074	177	88	certification	certification	NOUN
cjel-4074	177	89	of	of	ADP
cjel-4074	177	90	historic	historic	ADJ
cjel-4074	177	91	significance	significance	NOUN
cjel-4074	177	92	as	as	SCONJ
cjel-4074	177	93	they	they	PRON
cjel-4074	177	94	apply	apply	VERB
cjel-4074	177	95	to	to	ADP
cjel-4074	177	96	"	"	PUNCT
cjel-4074	177	97	registered	register	VERB
cjel-4074	177	98	historic	historic	ADJ
cjel-4074	177	99	districts	district	NOUN
cjel-4074	177	100	,	,	PUNCT
cjel-4074	177	101	"	"	PUNCT
cjel-4074	177	102	thereby	thereby	ADV
cjel-4074	177	103	suggesting	suggest	VERB
cjel-4074	177	104	that	that	SCONJ
cjel-4074	177	105	,	,	PUNCT
cjel-4074	177	106	under	under	ADP
cjel-4074	177	107	the	the	DET
cjel-4074	177	108	actual	actual	ADJ
cjel-4074	177	109	operation	operation	NOUN
cjel-4074	177	110	of	of	ADP
cjel-4074	177	111	the	the	DET
cjel-4074	177	112	act	act	NOUN
cjel-4074	177	113	,	,	PUNCT
cjel-4074	177	114	even	even	ADV
cjel-4074	177	115	buildings	building	NOUN
cjel-4074	177	116	within	within	ADP
cjel-4074	177	117	nonfederally	nonfederally	ADV
cjel-4074	177	118	designated	designate	VERB
cjel-4074	177	119	districts	district	NOUN
cjel-4074	177	120	will	will	AUX
cjel-4074	177	121	have	have	VERB
cjel-4074	177	122	to	to	PART
cjel-4074	177	123	obtain	obtain	VERB
cjel-4074	177	124	such	such	ADJ
cjel-4074	177	125	certification	certification	NOUN
cjel-4074	177	126	in	in	ADP
cjel-4074	177	127	order	order	NOUN
cjel-4074	177	128	to	to	PART
cjel-4074	177	129	qualify.31	qualify.31	VERB
cjel-4074	177	130	this	this	DET
cjel-4074	177	131	interpretation	interpretation	NOUN
cjel-4074	177	132	29	29	NUM
cjel-4074	177	133	.	.	PUNCT
cjel-4074	178	1	see	see	VERB
cjel-4074	178	2	42	42	NUM
cjel-4074	178	3	fed	feed	VERB
cjel-4074	178	4	.	.	PUNCT
cjel-4074	179	1	reg	reg	PROPN
cjel-4074	179	2	.	.	PUNCT
cjel-4074	180	1	54,548	54,548	NUM
cjel-4074	180	2	(	(	PUNCT
cjel-4074	180	3	1977	1977	NUM
cjel-4074	180	4	)	)	PUNCT
cjel-4074	180	5	(	(	PUNCT
cjel-4074	180	6	to	to	PART
cjel-4074	180	7	be	be	AUX
cjel-4074	180	8	codified	codify	VERB
cjel-4074	180	9	in	in	ADP
cjel-4074	180	10	36	36	NUM
cjel-4074	180	11	c.f.r	c.f.r	NOUN
cjel-4074	180	12	.	.	PUNCT
cjel-4074	181	1	§	§	PROPN
cjel-4074	181	2	67	67	NUM
cjel-4074	181	3	)	)	PUNCT
cjel-4074	181	4	.	.	PUNCT
cjel-4074	182	1	30	30	NUM
cjel-4074	182	2	.	.	PUNCT
cjel-4074	183	1	i	i	PRON
cjel-4074	183	2	d.	d.	PROPN
cjel-4074	183	3	at	at	ADP
cjel-4074	183	4	54,549	54,549	NUM
cjel-4074	183	5	(	(	PUNCT
cjel-4074	183	6	to	to	PART
cjel-4074	183	7	be	be	AUX
cjel-4074	183	8	codified	codify	VERB
cjel-4074	183	9	in	in	ADP
cjel-4074	183	10	36	36	NUM
cjel-4074	183	11	c.f.r	c.f.r	NOUN
cjel-4074	183	12	.	.	PUNCT
cjel-4074	184	1	§	§	PROPN
cjel-4074	184	2	67.2(g	67.2(g	NUM
cjel-4074	184	3	)	)	PUNCT
cjel-4074	184	4	)	)	PUNCT
cjel-4074	184	5	.	.	PUNCT
cjel-4074	185	1	31	31	NUM
cjel-4074	185	2	.	.	PUNCT
cjel-4074	186	1	however	however	ADV
cjel-4074	186	2	,	,	PUNCT
cjel-4074	186	3	even	even	ADV
cjel-4074	186	4	the	the	DET
cjel-4074	186	5	regulations	regulation	NOUN
cjel-4074	186	6	are	be	AUX
cjel-4074	186	7	somewhat	somewhat	ADV
cjel-4074	186	8	ambiguous	ambiguous	ADJ
cjel-4074	186	9	on	on	ADP
cjel-4074	186	10	this	this	DET
cjel-4074	186	11	point	point	NOUN
cjel-4074	186	12	.	.	PUNCT
cjel-4074	187	1	the	the	DET
cjel-4074	187	2	final	final	ADJ
cjel-4074	187	3	regulations	regulation	NOUN
cjel-4074	187	4	have	have	AUX
cjel-4074	187	5	undergone	undergo	VERB
cjel-4074	187	6	some	some	DET
cjel-4074	187	7	modification	modification	NOUN
cjel-4074	187	8	since	since	SCONJ
cjel-4074	187	9	the	the	DET
cjel-4074	187	10	publication	publication	NOUN
cjel-4074	187	11	of	of	ADP
cjel-4074	187	12	temporary	temporary	ADJ
cjel-4074	187	13	regulations	regulation	NOUN
cjel-4074	187	14	seven	seven	NUM
cjel-4074	187	15	months	month	NOUN
cjel-4074	187	16	earlier	early	ADV
cjel-4074	187	17	.	.	PUNCT
cjel-4074	188	1	42	42	NUM
cjel-4074	188	2	fed	feed	VERB
cjel-4074	188	3	.	.	PUNCT
cjel-4074	189	1	reg	reg	PROPN
cjel-4074	189	2	.	.	PROPN
cjel-4074	190	1	14,121	14,121	NUM
cjel-4074	190	2	(	(	PUNCT
cjel-4074	190	3	1977	1977	NUM
cjel-4074	190	4	)	)	PUNCT
cjel-4074	190	5	.	.	PUNCT
cjel-4074	191	1	those	those	DET
cjel-4074	191	2	earlier	early	ADJ
cjel-4074	191	3	interim	interim	ADJ
cjel-4074	191	4	regulations	regulation	NOUN
cjel-4074	191	5	,	,	PUNCT
cjel-4074	191	6	while	while	SCONJ
cjel-4074	191	7	adopting	adopt	VERB
cjel-4074	191	8	the	the	DET
cjel-4074	191	9	same	same	ADJ
cjel-4074	191	10	tactic	tactic	NOUN
cjel-4074	191	11	of	of	ADP
cjel-4074	191	12	lumping	lump	VERB
cjel-4074	191	13	federal	federal	ADJ
cjel-4074	191	14	and	and	CCONJ
cjel-4074	191	15	local	local	ADJ
cjel-4074	191	16	districts	district	NOUN
cjel-4074	191	17	together	together	ADV
cjel-4074	191	18	under	under	ADP
cjel-4074	191	19	the	the	DET
cjel-4074	191	20	rubric	rubric	NOUN
cjel-4074	191	21	of	of	ADP
cjel-4074	191	22	"	"	PUNCT
cjel-4074	191	23	registered	register	VERB
cjel-4074	191	24	historic	historic	ADJ
cjel-4074	191	25	district	district	NOUN
cjel-4074	191	26	,	,	PUNCT
cjel-4074	191	27	"	"	PUNCT
cjel-4074	191	28	referred	refer	VERB
cjel-4074	191	29	only	only	ADV
cjel-4074	191	30	to	to	ADP
cjel-4074	191	31	the	the	DET
cjel-4074	191	32	registered	register	VERB
cjel-4074	191	33	historic	historic	ADJ
cjel-4074	191	34	district	district	NOUN
cjel-4074	191	35	"	"	PUNCT
cjel-4074	191	36	listed	list	VERB
cjel-4074	191	37	in	in	ADP
cjel-4074	191	38	the	the	DET
cjel-4074	191	39	national	national	ADJ
cjel-4074	191	40	register	register	NOUN
cjel-4074	191	41	"	"	PUNCT
cjel-4074	191	42	in	in	ADP
cjel-4074	191	43	their	their	PRON
cjel-4074	191	44	provisions	provision	NOUN
cjel-4074	191	45	relating	relate	VERB
cjel-4074	191	46	to	to	ADP
cjel-4074	191	47	certifications	certification	NOUN
cjel-4074	191	48	of	of	ADP
cjel-4074	191	49	historic	historic	ADJ
cjel-4074	191	50	significance	significance	NOUN
cjel-4074	191	51	.	.	PUNCT
cjel-4074	192	1	i	i	PRON
cjel-4074	192	2	d.	d.	PROPN
cjel-4074	192	3	at	at	ADP
cjel-4074	192	4	14,123	14,123	NUM
cjel-4074	192	5	.	.	PUNCT
cjel-4074	193	1	on	on	ADP
cjel-4074	193	2	the	the	DET
cjel-4074	193	3	other	other	ADJ
cjel-4074	193	4	hand	hand	NOUN
cjel-4074	193	5	,	,	PUNCT
cjel-4074	193	6	while	while	SCONJ
cjel-4074	193	7	the	the	DET
cjel-4074	193	8	final	final	ADJ
cjel-4074	193	9	regulations	regulation	NOUN
cjel-4074	193	10	contained	contain	VERB
cjel-4074	193	11	historic	historic	ADJ
cjel-4074	193	12	significance	significance	NOUN
cjel-4074	193	13	certification	certification	NOUN
cjel-4074	193	14	provisions	provision	NOUN
cjel-4074	193	15	which	which	PRON
cjel-4074	193	16	referred	refer	VERB
cjel-4074	193	17	to	to	ADP
cjel-4074	193	18	"	"	PUNCT
cjel-4074	193	19	registered	register	VERB
cjel-4074	193	20	historic	historic	ADJ
cjel-4074	193	21	district	district	NOUN
cjel-4074	193	22	"	"	PUNCT
cjel-4074	193	23	in	in	ADP
cjel-4074	193	24	general	general	ADJ
cjel-4074	193	25	terms	term	NOUN
cjel-4074	193	26	,	,	PUNCT
cjel-4074	193	27	they	they	PRON
cjel-4074	193	28	also	also	ADV
cjel-4074	193	29	adopted	adopt	VERB
cjel-4074	193	30	a	a	DET
cjel-4074	193	31	definition	definition	NOUN
cjel-4074	193	32	of	of	ADP
cjel-4074	193	33	"	"	PUNCT
cjel-4074	193	34	certified	certified	ADJ
cjel-4074	193	35	historic	historic	ADJ
cjel-4074	193	36	structure	structure	NOUN
cjel-4074	193	37	"	"	PUNCT
cjel-4074	193	38	which	which	PRON
cjel-4074	193	39	,	,	PUNCT
cjel-4074	193	40	unlike	unlike	ADP
cjel-4074	193	41	that	that	PRON
cjel-4074	193	42	contained	contain	VERB
cjel-4074	193	43	in	in	ADP
cjel-4074	193	44	the	the	DET
cjel-4074	193	45	interim	interim	ADJ
cjel-4074	193	46	regulations	regulation	NOUN
cjel-4074	193	47	,	,	PUNCT
cjel-4074	193	48	did	do	AUX
cjel-4074	193	49	not	not	PART
cjel-4074	193	50	clearly	clearly	ADV
cjel-4074	193	51	require	require	VERB
cjel-4074	193	52	a	a	DET
cjel-4074	193	53	structure	structure	NOUN
cjel-4074	193	54	within	within	ADP
cjel-4074	193	55	a	a	DET
cjel-4074	193	56	state	state	NOUN
cjel-4074	193	57	or	or	CCONJ
cjel-4074	193	58	local	local	ADJ
cjel-4074	193	59	district	district	NOUN
cjel-4074	193	60	to	to	PART
cjel-4074	193	61	be	be	AUX
cjel-4074	193	62	of	of	ADP
cjel-4074	193	63	historic	historic	ADJ
cjel-4074	193	64	significance	significance	NOUN
cjel-4074	193	65	to	to	ADP
cjel-4074	193	66	the	the	DET
cjel-4074	193	67	district	district	NOUN
cjel-4074	193	68	.	.	PUNCT
cjel-4074	194	1	42	42	NUM
cjel-4074	194	2	fed	fed	PROPN
cjel-4074	194	3	.	.	PUNCT
cjel-4074	195	1	reg	reg	PROPN
cjel-4074	195	2	.	.	PROPN
cjel-4074	196	1	54,548	54,548	NUM
cjel-4074	196	2	,	,	PUNCT
cjel-4074	196	3	54,549	54,549	NUM
cjel-4074	196	4	(	(	PUNCT
cjel-4074	196	5	1977	1977	NUM
cjel-4074	196	6	)	)	PUNCT
cjel-4074	196	7	(	(	PUNCT
cjel-4074	196	8	to	to	PART
cjel-4074	196	9	be	be	AUX
cjel-4074	196	10	codified	codify	VERB
cjel-4074	196	11	in	in	ADP
cjel-4074	196	12	36	36	NUM
cjel-4074	196	13	c.f.r	c.f.r	NOUN
cjel-4074	196	14	.	.	PUNCT
cjel-4074	197	1	§	§	PROPN
cjel-4074	197	2	6	6	NUM
cjel-4074	197	3	7	7	NUM
cjel-4074	197	4	.2(a	.2(a	NUM
cjel-4074	197	5	)	)	PUNCT
cjel-4074	197	6	)	)	PUNCT
cjel-4074	197	7	.	.	PUNCT
cjel-4074	198	1	nevertheless	nevertheless	ADV
cjel-4074	198	2	,	,	PUNCT
cjel-4074	198	3	the	the	DET
cjel-4074	198	4	general	general	ADJ
cjel-4074	198	5	language	language	NOUN
cjel-4074	198	6	of	of	ADP
cjel-4074	198	7	the	the	DET
cjel-4074	198	8	final	final	ADJ
cjel-4074	198	9	regulations	regulation	NOUN
cjel-4074	198	10	gives	give	VERB
cjel-4074	198	11	greater	great	ADJ
cjel-4074	198	12	support	support	NOUN
cjel-4074	198	13	to	to	ADP
cjel-4074	198	14	the	the	DET
cjel-4074	198	15	interpretation	interpretation	NOUN
cjel-4074	198	16	that	that	SCONJ
cjel-4074	198	17	federal	federal	ADJ
cjel-4074	198	18	and	and	CCONJ
cjel-4074	198	19	nonfederal	nonfederal	ADJ
cjel-4074	198	20	districts	district	NOUN
cjel-4074	198	21	are	be	AUX
cjel-4074	198	22	to	to	PART
cjel-4074	198	23	be	be	AUX
cjel-4074	198	24	similarly	similarly	ADV
cjel-4074	198	25	treated	treat	VERB
cjel-4074	198	26	as	as	SCONJ
cjel-4074	198	27	regards	regard	VERB
cjel-4074	198	28	the	the	DET
cjel-4074	198	29	requirement	requirement	NOUN
cjel-4074	198	30	of	of	ADP
cjel-4074	198	31	historic	historic	ADJ
cjel-4074	198	32	significance	significance	NOUN
cjel-4074	198	33	certifications	certification	NOUN
cjel-4074	198	34	,	,	PUNCT
cjel-4074	198	35	and	and	CCONJ
cjel-4074	198	36	the	the	DET
cjel-4074	198	37	national	national	PROPN
cjel-4074	198	38	trust	trust	NOUN
cjel-4074	198	39	for	for	ADP
cjel-4074	198	40	historic	historic	ADJ
cjel-4074	198	41	preservation	preservation	NOUN
cjel-4074	198	42	has	have	AUX
cjel-4074	198	43	adopted	adopt	VERB
cjel-4074	198	44	that	that	DET
cjel-4074	198	45	view	view	NOUN
cjel-4074	198	46	.	.	PUNCT
cjel-4074	199	1	230	230	NUM
cjel-4074	199	2	columbia	columbia	PROPN
cjel-4074	199	3	journal	journal	PROPN
cjel-4074	199	4	of	of	ADP
cjel-4074	199	5	environmental	environmental	ADJ
cjel-4074	199	6	law	law	NOUN
cjel-4074	199	7	[	[	X
cjel-4074	199	8	4	4	NUM
cjel-4074	199	9	:	:	SYM
cjel-4074	199	10	221	221	NUM
cjel-4074	199	11	should	should	AUX
cjel-4074	199	12	result	result	VERB
cjel-4074	199	13	in	in	ADP
cjel-4074	199	14	a	a	DET
cjel-4074	199	15	more	more	ADV
cjel-4074	199	16	consistent	consistent	ADJ
cjel-4074	199	17	and	and	CCONJ
cjel-4074	199	18	equitable	equitable	ADJ
cjel-4074	199	19	application	application	NOUN
cjel-4074	199	20	of	of	ADP
cjel-4074	199	21	the	the	DET
cjel-4074	199	22	act	act	NOUN
cjel-4074	199	23	.	.	PUNCT
cjel-4074	200	1	under	under	ADP
cjel-4074	200	2	the	the	DET
cjel-4074	200	3	final	final	ADJ
cjel-4074	200	4	regulations	regulation	NOUN
cjel-4074	200	5	,	,	PUNCT
cjel-4074	200	6	a	a	DET
cjel-4074	200	7	structure	structure	NOUN
cjel-4074	200	8	will	will	AUX
cjel-4074	200	9	generally	generally	ADV
cjel-4074	200	10	be	be	AUX
cjel-4074	200	11	of	of	ADP
cjel-4074	200	12	historic	historic	ADJ
cjel-4074	200	13	significance	significance	NOUN
cjel-4074	200	14	to	to	ADP
cjel-4074	200	15	its	its	PRON
cjel-4074	200	16	district	district	NOUN
cjel-4074	200	17	if	if	SCONJ
cjel-4074	200	18	it	it	PRON
cjel-4074	200	19	is	be	AUX
cjel-4074	200	20	one	one	NUM
cjel-4074	200	21	"	"	PUNCT
cjel-4074	200	22	which	which	PRON
cjel-4074	200	23	by	by	ADP
cjel-4074	200	24	location	location	NOUN
cjel-4074	200	25	,	,	PUNCT
cjel-4074	200	26	design	design	NOUN
cjel-4074	200	27	,	,	PUNCT
cjel-4074	200	28	setting	setting	NOUN
cjel-4074	200	29	,	,	PUNCT
cjel-4074	200	30	materials	material	NOUN
cjel-4074	200	31	,	,	PUNCT
cjel-4074	200	32	workmanship	workmanship	NOUN
cjel-4074	200	33	,	,	PUNCT
cjel-4074	200	34	feeling	feeling	NOUN
cjel-4074	200	35	and	and	CCONJ
cjel-4074	200	36	association	association	NOUN
cjel-4074	200	37	adds	add	VERB
cjel-4074	200	38	to	to	ADP
cjel-4074	200	39	the	the	DET
cjel-4074	200	40	district	district	NOUN
cjel-4074	200	41	's	's	PART
cjel-4074	200	42	sense	sense	NOUN
cjel-4074	200	43	of	of	ADP
cjel-4074	200	44	time	time	NOUN
cjel-4074	200	45	and	and	CCONJ
cjel-4074	200	46	place	place	NOUN
cjel-4074	200	47	and	and	CCONJ
cjel-4074	200	48	historical	historical	ADJ
cjel-4074	200	49	development	development	NOUN
cjel-4074	200	50	.	.	PUNCT
cjel-4074	200	51	"	"	PUNCT
cjel-4074	201	1	3	3	NUM
cjel-4074	201	2	2	2	NUM
cjel-4074	201	3	this	this	DET
cjel-4074	201	4	controversy	controversy	NOUN
cjel-4074	201	5	over	over	ADP
cjel-4074	201	6	the	the	DET
cjel-4074	201	7	applicability	applicability	NOUN
cjel-4074	201	8	of	of	ADP
cjel-4074	201	9	the	the	DET
cjel-4074	201	10	requirement	requirement	NOUN
cjel-4074	201	11	of	of	ADP
cjel-4074	201	12	historic	historic	ADJ
cjel-4074	201	13	significance	significance	NOUN
cjel-4074	201	14	certifications	certification	NOUN
cjel-4074	201	15	could	could	AUX
cjel-4074	201	16	soon	soon	ADV
cjel-4074	201	17	become	become	VERB
cjel-4074	201	18	academic	academic	ADJ
cjel-4074	201	19	if	if	SCONJ
cjel-4074	201	20	the	the	DET
cjel-4074	201	21	tca	tca	PROPN
cjel-4074	201	22	introduced	introduce	VERB
cjel-4074	201	23	by	by	ADP
cjel-4074	201	24	representative	representative	NOUN
cjel-4074	201	25	al	al	PROPN
cjel-4074	201	26	ullman	ullman	PROPN
cjel-4074	201	27	on	on	ADP
cjel-4074	201	28	april	april	PROPN
cjel-4074	201	29	28	28	NUM
cjel-4074	201	30	,	,	PUNCT
cjel-4074	201	31	1977	1977	NUM
cjel-4074	201	32	,	,	PUNCT
cjel-4074	201	33	is	be	AUX
cjel-4074	201	34	enacted.33	enacted.33	ADJ
cjel-4074	201	35	that	that	PRON
cjel-4074	201	36	bill	bill	NOUN
cjel-4074	201	37	would	would	AUX
cjel-4074	201	38	amend	amend	VERB
cjel-4074	201	39	i.r.c	i.r.c	NOUN
cjel-4074	201	40	.	.	PUNCT
cjel-4074	202	1	section	section	PROPN
cjel-4074	202	2	191(d	191(d	PROPN
cjel-4074	202	3	)	)	PUNCT
cjel-4074	202	4	to	to	PART
cjel-4074	202	5	provide	provide	VERB
cjel-4074	202	6	,	,	PUNCT
cjel-4074	202	7	first	first	ADV
cjel-4074	202	8	,	,	PUNCT
cjel-4074	202	9	that	that	SCONJ
cjel-4074	202	10	any	any	DET
cjel-4074	202	11	building	building	NOUN
cjel-4074	202	12	within	within	ADP
cjel-4074	202	13	a	a	DET
cjel-4074	202	14	"	"	PUNCT
cjel-4074	202	15	registered	register	VERB
cjel-4074	202	16	historic	historic	ADJ
cjel-4074	202	17	district	district	NOUN
cjel-4074	202	18	"	"	PUNCT
cjel-4074	202	19	would	would	AUX
cjel-4074	202	20	require	require	VERB
cjel-4074	202	21	a	a	DET
cjel-4074	202	22	certification	certification	NOUN
cjel-4074	202	23	of	of	ADP
cjel-4074	202	24	historic	historic	ADJ
cjel-4074	202	25	significance	significance	NOUN
cjel-4074	202	26	to	to	PART
cjel-4074	202	27	qualify	qualify	VERB
cjel-4074	202	28	as	as	ADP
cjel-4074	202	29	a	a	DET
cjel-4074	202	30	certified	certify	VERB
cjel-4074	202	31	historic	historic	ADJ
cjel-4074	202	32	structure	structure	NOUN
cjel-4074	202	33	,	,	PUNCT
cjel-4074	202	34	and	and	CCONJ
cjel-4074	202	35	,	,	PUNCT
cjel-4074	202	36	second	second	ADJ
cjel-4074	202	37	,	,	PUNCT
cjel-4074	202	38	that	that	SCONJ
cjel-4074	202	39	the	the	DET
cjel-4074	202	40	term	term	NOUN
cjel-4074	202	41	"	"	PUNCT
cjel-4074	202	42	registered	register	VERB
cjel-4074	202	43	historic	historic	ADJ
cjel-4074	202	44	district	district	NOUN
cjel-4074	202	45	"	"	PUNCT
cjel-4074	202	46	would	would	AUX
cjel-4074	202	47	include	include	VERB
cjel-4074	202	48	both	both	DET
cjel-4074	202	49	districts	district	NOUN
cjel-4074	202	50	listed	list	VERB
cjel-4074	202	51	in	in	ADP
cjel-4074	202	52	the	the	DET
cjel-4074	202	53	national	national	ADJ
cjel-4074	202	54	register	register	NOUN
cjel-4074	202	55	and	and	CCONJ
cjel-4074	202	56	any	any	DET
cjel-4074	202	57	district	district	NOUN
cjel-4074	202	58	(	(	PUNCT
cjel-4074	202	59	i	i	NOUN
cjel-4074	202	60	)	)	PUNCT
cjel-4074	202	61	which	which	PRON
cjel-4074	202	62	is	be	AUX
cjel-4074	202	63	designated	designate	VERB
cjel-4074	202	64	under	under	ADP
cjel-4074	202	65	a	a	DET
cjel-4074	202	66	statute	statute	NOUN
cjel-4074	202	67	of	of	ADP
cjel-4074	202	68	the	the	DET
cjel-4074	202	69	appropriate	appropriate	ADJ
cjel-4074	202	70	state	state	NOUN
cjel-4074	202	71	or	or	CCONJ
cjel-4074	202	72	local	local	ADJ
cjel-4074	202	73	government	government	NOUN
cjel-4074	202	74	,	,	PUNCT
cjel-4074	202	75	if	if	SCONJ
cjel-4074	202	76	such	such	ADJ
cjel-4074	202	77	statute	statute	NOUN
cjel-4074	202	78	is	be	AUX
cjel-4074	202	79	certified	certify	VERB
cjel-4074	202	80	by	by	ADP
cjel-4074	202	81	the	the	DET
cjel-4074	202	82	secretary	secretary	PROPN
cjel-4074	202	83	of	of	ADP
cjel-4074	202	84	the	the	DET
cjel-4074	202	85	interior	interior	NOUN
cjel-4074	202	86	to	to	ADP
cjel-4074	202	87	the	the	DET
cjel-4074	202	88	secretary	secretary	NOUN
cjel-4074	202	89	as	as	ADP
cjel-4074	202	90	containing	contain	VERB
cjel-4074	202	91	criteria	criterion	NOUN
cjel-4074	202	92	which	which	PRON
cjel-4074	202	93	will	will	AUX
cjel-4074	202	94	substantially	substantially	ADV
cjel-4074	202	95	achieve	achieve	VERB
cjel-4074	202	96	the	the	DET
cjel-4074	202	97	purpose	purpose	NOUN
cjel-4074	202	98	of	of	ADP
cjel-4074	202	99	preserving	preserve	VERB
cjel-4074	202	100	and	and	CCONJ
cjel-4074	202	101	rehabilitating	rehabilitate	VERB
cjel-4074	202	102	buildings	building	NOUN
cjel-4074	202	103	of	of	ADP
cjel-4074	202	104	historic	historic	ADJ
cjel-4074	202	105	significance	significance	NOUN
cjel-4074	202	106	to	to	ADP
cjel-4074	202	107	the	the	DET
cjel-4074	202	108	district	district	NOUN
cjel-4074	202	109	,	,	PUNCT
cjel-4074	202	110	and	and	CCONJ
cjel-4074	202	111	(	(	PUNCT
cjel-4074	202	112	ii	ii	NOUN
cjel-4074	202	113	)	)	PUNCT
cjel-4074	202	114	which	which	PRON
cjel-4074	202	115	is	be	AUX
cjel-4074	202	116	certified	certify	VERB
cjel-4074	202	117	by	by	ADP
cjel-4074	202	118	the	the	DET
cjel-4074	202	119	secretary	secretary	PROPN
cjel-4074	202	120	of	of	ADP
cjel-4074	202	121	the	the	DET
cjel-4074	202	122	interior	interior	NOUN
cjel-4074	202	123	to	to	ADP
cjel-4074	202	124	the	the	DET
cjel-4074	202	125	secretary	secretary	NOUN
cjel-4074	202	126	as	as	ADP
cjel-4074	202	127	meeting	meet	VERB
cjel-4074	202	128	substantially	substantially	ADV
cjel-4074	202	129	all	all	PRON
cjel-4074	202	130	of	of	ADP
cjel-4074	202	131	the	the	DET
cjel-4074	202	132	requirements	requirement	NOUN
cjel-4074	202	133	for	for	ADP
cjel-4074	202	134	the	the	DET
cjel-4074	202	135	listing	listing	NOUN
cjel-4074	202	136	of	of	ADP
cjel-4074	202	137	districts	district	NOUN
cjel-4074	202	138	in	in	ADP
cjel-4074	202	139	the	the	DET
cjel-4074	202	140	national	national	ADJ
cjel-4074	202	141	register.34	register.34	PROPN
cjel-4074	202	142	while	while	SCONJ
cjel-4074	202	143	this	this	DET
cjel-4074	202	144	section	section	NOUN
cjel-4074	202	145	is	be	AUX
cjel-4074	202	146	helpful	helpful	ADJ
cjel-4074	202	147	in	in	ADP
cjel-4074	202	148	that	that	SCONJ
cjel-4074	202	149	it	it	PRON
cjel-4074	202	150	clears	clear	VERB
cjel-4074	202	151	up	up	ADP
cjel-4074	202	152	any	any	DET
cjel-4074	202	153	remaining	remain	VERB
cjel-4074	202	154	ambiguity	ambiguity	NOUN
cjel-4074	202	155	concerning	concern	VERB
cjel-4074	202	156	the	the	DET
cjel-4074	202	157	equality	equality	NOUN
cjel-4074	202	158	of	of	ADP
cjel-4074	202	159	treatment	treatment	NOUN
cjel-4074	202	160	of	of	ADP
cjel-4074	202	161	national	national	ADJ
cjel-4074	202	162	register	register	NOUN
cjel-4074	202	163	districts	district	NOUN
cjel-4074	202	164	and	and	CCONJ
cjel-4074	202	165	state	state	NOUN
cjel-4074	202	166	or	or	CCONJ
cjel-4074	202	167	local	local	ADJ
cjel-4074	202	168	districts	district	NOUN
cjel-4074	202	169	with	with	ADP
cjel-4074	202	170	regard	regard	NOUN
cjel-4074	202	171	to	to	ADP
cjel-4074	202	172	historic	historic	ADJ
cjel-4074	202	173	significance	significance	NOUN
cjel-4074	202	174	certification	certification	NOUN
cjel-4074	202	175	,	,	PUNCT
cjel-4074	202	176	it	it	PRON
cjel-4074	202	177	imposes	impose	VERB
cjel-4074	202	178	a	a	DET
cjel-4074	202	179	new	new	ADJ
cjel-4074	202	180	requirement	requirement	NOUN
cjel-4074	202	181	on	on	ADP
cjel-4074	202	182	state	state	NOUN
cjel-4074	202	183	or	or	CCONJ
cjel-4074	202	184	local	local	ADJ
cjel-4074	202	185	districts	district	NOUN
cjel-4074	202	186	of	of	ADP
cjel-4074	202	187	meeting	meet	VERB
cjel-4074	202	188	substantially	substantially	ADV
cjel-4074	202	189	all	all	DET
cjel-4074	202	190	national	national	ADJ
cjel-4074	202	191	register	register	NOUN
cjel-4074	202	192	criteria	criterion	NOUN
cjel-4074	202	193	.	.	PUNCT
cjel-4074	203	1	the	the	DET
cjel-4074	203	2	purported	purport	VERB
cjel-4074	203	3	reason	reason	NOUN
cjel-4074	203	4	for	for	ADP
cjel-4074	203	5	this	this	DET
cjel-4074	203	6	new	new	ADJ
cjel-4074	203	7	requirement	requirement	NOUN
cjel-4074	203	8	is	be	AUX
cjel-4074	203	9	to	to	PART
cjel-4074	203	10	"	"	PUNCT
cjel-4074	203	11	establish	establish	VERB
cjel-4074	203	12	more	more	ADV
cjel-4074	203	13	equivalent	equivalent	ADJ
cjel-4074	203	14	treatment	treatment	NOUN
cjel-4074	203	15	for	for	ADP
cjel-4074	203	16	all	all	DET
cjel-4074	203	17	types	type	NOUN
cjel-4074	203	18	of	of	ADP
cjel-4074	203	19	historic	historic	ADJ
cjel-4074	203	20	districts	district	NOUN
cjel-4074	203	21	and	and	CCONJ
cjel-4074	203	22	structures	structure	NOUN
cjel-4074	203	23	.	.	PUNCT
cjel-4074	203	24	'	'	PUNCT
cjel-4074	204	1	while	while	SCONJ
cjel-4074	204	2	equivalent	equivalent	ADJ
cjel-4074	204	3	treatment	treatment	NOUN
cjel-4074	204	4	is	be	AUX
cjel-4074	204	5	certainly	certainly	ADV
cjel-4074	204	6	a	a	DET
cjel-4074	204	7	worthy	worthy	ADJ
cjel-4074	204	8	goal	goal	NOUN
cjel-4074	204	9	,	,	PUNCT
cjel-4074	204	10	it	it	PRON
cjel-4074	204	11	should	should	AUX
cjel-4074	204	12	not	not	PART
cjel-4074	204	13	blind	blind	VERB
cjel-4074	204	14	congress	congress	NOUN
cjel-4074	204	15	to	to	ADP
cjel-4074	204	16	countervailing	countervail	VERB
cjel-4074	204	17	considerations	consideration	NOUN
cjel-4074	204	18	on	on	ADP
cjel-4074	204	19	this	this	DET
cjel-4074	204	20	issue	issue	NOUN
cjel-4074	204	21	.	.	PUNCT
cjel-4074	205	1	requiring	require	VERB
cjel-4074	205	2	state	state	NOUN
cjel-4074	205	3	and	and	CCONJ
cjel-4074	205	4	locally	locally	ADV
cjel-4074	205	5	designated	designate	VERB
cjel-4074	205	6	districts	district	NOUN
cjel-4074	205	7	to	to	PART
cjel-4074	205	8	meet	meet	VERB
cjel-4074	205	9	national	national	ADJ
cjel-4074	205	10	register	register	NOUN
cjel-4074	205	11	criteria	criterion	NOUN
cjel-4074	205	12	is	be	AUX
cjel-4074	205	13	inadvisable	inadvisable	ADJ
cjel-4074	205	14	because	because	SCONJ
cjel-4074	205	15	those	those	DET
cjel-4074	205	16	criteria	criterion	NOUN
cjel-4074	205	17	are	be	AUX
cjel-4074	205	18	too	too	ADV
cjel-4074	205	19	inflexible	inflexible	ADJ
cjel-4074	205	20	.	.	PUNCT
cjel-4074	206	1	one	one	NUM
cjel-4074	206	2	commentator	commentator	NOUN
cjel-4074	206	3	has	have	AUX
cjel-4074	206	4	noted	note	VERB
cjel-4074	206	5	that	that	SCONJ
cjel-4074	206	6	"	"	PUNCT
cjel-4074	206	7	[	[	X
cjel-4074	206	8	t]he	t]he	ADV
cjel-4074	206	9	register	register	VERB
cjel-4074	206	10	's	's	PART
cjel-4074	206	11	current	current	ADJ
cjel-4074	206	12	focus	focus	NOUN
cjel-4074	206	13	on	on	ADP
cjel-4074	206	14	architectural	architectural	ADJ
cjel-4074	206	15	,	,	PUNCT
cjel-4074	206	16	historical	historical	ADJ
cjel-4074	206	17	and	and	CCONJ
cjel-4074	206	18	cultural	cultural	ADJ
cjel-4074	206	19	definitions	definition	NOUN
cjel-4074	206	20	.	.	PUNCT
cjel-4074	206	21	.	.	PUNCT
cjel-4074	206	22	.	.	PUNCT
cjel-4074	207	1	is	be	AUX
cjel-4074	207	2	too	too	ADV
cjel-4074	207	3	32	32	NUM
cjel-4074	207	4	.	.	PUNCT
cjel-4074	208	1	42	42	NUM
cjel-4074	208	2	fed	fed	PROPN
cjel-4074	208	3	.	.	PUNCT
cjel-4074	209	1	reg	reg	PROPN
cjel-4074	209	2	.	.	PROPN
cjel-4074	210	1	54,548	54,548	NUM
cjel-4074	210	2	,	,	PUNCT
cjel-4074	210	3	54,550	54,550	NUM
cjel-4074	210	4	(	(	PUNCT
cjel-4074	210	5	1977	1977	NUM
cjel-4074	210	6	)	)	PUNCT
cjel-4074	210	7	(	(	PUNCT
cjel-4074	210	8	to	to	PART
cjel-4074	210	9	be	be	AUX
cjel-4074	210	10	codified	codify	VERB
cjel-4074	210	11	in	in	ADP
cjel-4074	210	12	36	36	NUM
cjel-4074	210	13	c.r.f	c.r.f	NOUN
cjel-4074	210	14	.	.	PUNCT
cjel-4074	211	1	§	§	PROPN
cjel-4074	211	2	67.5	67.5	NUM
cjel-4074	211	3	)	)	PUNCT
cjel-4074	211	4	.	.	PUNCT
cjel-4074	212	1	33	33	NUM
cjel-4074	212	2	.	.	PUNCT
cjel-4074	213	1	h.r	h.r	PROPN
cjel-4074	213	2	.	.	PROPN
cjel-4074	213	3	6715	6715	NUM
cjel-4074	213	4	,	,	PUNCT
cjel-4074	213	5	95th	95th	ADJ
cjel-4074	213	6	cong	cong	NOUN
cjel-4074	213	7	.	.	PUNCT
cjel-4074	213	8	,	,	PUNCT
cjel-4074	213	9	1st	1st	ADJ
cjel-4074	213	10	sess	sess	NOUN
cjel-4074	213	11	.	.	PUNCT
cjel-4074	214	1	(	(	PUNCT
cjel-4074	214	2	1977	1977	NUM
cjel-4074	214	3	)	)	PUNCT
cjel-4074	214	4	.	.	PUNCT
cjel-4074	215	1	34	34	NUM
cjel-4074	215	2	.	.	PUNCT
cjel-4074	216	1	i	i	PRON
cjel-4074	216	2	d.	d.	PROPN
cjel-4074	216	3	§	§	PROPN
cjel-4074	216	4	2(f)(1	2(f)(1	NUM
cjel-4074	216	5	)	)	PUNCT
cjel-4074	216	6	.	.	PUNCT
cjel-4074	217	1	35	35	NUM
cjel-4074	217	2	.	.	PUNCT
cjel-4074	218	1	h.r	h.r	PROPN
cjel-4074	218	2	.	.	PROPN
cjel-4074	218	3	rep	rep	PROPN
cjel-4074	218	4	.	.	PROPN
cjel-4074	218	5	no	no	INTJ
cjel-4074	218	6	.	.	NOUN
cjel-4074	218	7	700	700	NUM
cjel-4074	218	8	,	,	PUNCT
cjel-4074	218	9	95th	95th	ADJ
cjel-4074	218	10	cong	cong	NOUN
cjel-4074	218	11	.	.	PUNCT
cjel-4074	218	12	,	,	PUNCT
cjel-4074	218	13	1st	1st	ADJ
cjel-4074	218	14	sess	sess	NOUN
cjel-4074	218	15	.	.	PUNCT
cjel-4074	219	1	13	13	NUM
cjel-4074	219	2	(	(	PUNCT
cjel-4074	219	3	1977	1977	NUM
cjel-4074	219	4	)	)	PUNCT
cjel-4074	219	5	.	.	PUNCT
cjel-4074	220	1	19781	19781	NUM
cjel-4074	220	2	historic	historic	ADJ
cjel-4074	220	3	preservation	preservation	NOUN
cjel-4074	220	4	and	and	CCONJ
cjel-4074	220	5	the	the	DET
cjel-4074	220	6	tax	tax	NOUN
cjel-4074	220	7	reform	reform	NOUN
cjel-4074	220	8	act	act	NOUN
cjel-4074	220	9	of	of	ADP
cjel-4074	220	10	1976	1976	NUM
cjel-4074	220	11	231	231	NUM
cjel-4074	220	12	narrow	narrow	ADJ
cjel-4074	220	13	to	to	PART
cjel-4074	220	14	include	include	VERB
cjel-4074	220	15	listing	listing	NOUN
cjel-4074	220	16	of	of	ADP
cjel-4074	220	17	neighborhoods	neighborhood	NOUN
cjel-4074	220	18	which	which	PRON
cjel-4074	220	19	may	may	AUX
cjel-4074	220	20	lack	lack	VERB
cjel-4074	220	21	significant	significant	ADJ
cjel-4074	220	22	buildings	building	NOUN
cjel-4074	220	23	of	of	ADP
cjel-4074	220	24	architectural	architectural	ADJ
cjel-4074	220	25	distinction	distinction	NOUN
cjel-4074	220	26	but	but	CCONJ
cjel-4074	220	27	which	which	PRON
cjel-4074	220	28	,	,	PUNCT
cjel-4074	220	29	nevertheless	nevertheless	ADV
cjel-4074	220	30	,	,	PUNCT
cjel-4074	220	31	retain	retain	VERB
cjel-4074	220	32	a	a	DET
cjel-4074	220	33	degree	degree	NOUN
cjel-4074	220	34	of	of	ADP
cjel-4074	220	35	historic	historic	ADJ
cjel-4074	220	36	integrity	integrity	NOUN
cjel-4074	220	37	and	and	CCONJ
cjel-4074	220	38	constitute	constitute	VERB
cjel-4074	220	39	a	a	DET
cjel-4074	220	40	livable	livable	ADJ
cjel-4074	220	41	unit	unit	NOUN
cjel-4074	220	42	of	of	ADP
cjel-4074	220	43	identifiable	identifiable	ADJ
cjel-4074	220	44	character	character	NOUN
cjel-4074	220	45	and	and	CCONJ
cjel-4074	220	46	pleasing	pleasing	ADJ
cjel-4074	220	47	proportion	proportion	NOUN
cjel-4074	220	48	.	.	PUNCT
cjel-4074	220	49	"	"	PUNCT
cjel-4074	221	1	36	36	NUM
cjel-4074	221	2	another	another	DET
cjel-4074	221	3	group	group	NOUN
cjel-4074	221	4	has	have	AUX
cjel-4074	221	5	complained	complain	VERB
cjel-4074	221	6	that	that	SCONJ
cjel-4074	221	7	"	"	PUNCT
cjel-4074	221	8	the	the	DET
cjel-4074	221	9	insistence	insistence	NOUN
cjel-4074	221	10	upon	upon	SCONJ
cjel-4074	221	11	integrity	integrity	NOUN
cjel-4074	221	12	of	of	ADP
cjel-4074	221	13	design	design	NOUN
cjel-4074	221	14	,	,	PUNCT
cjel-4074	221	15	feeling	feeling	NOUN
cjel-4074	221	16	,	,	PUNCT
cjel-4074	221	17	and	and	CCONJ
cjel-4074	221	18	workmanship	workmanship	NOUN
cjel-4074	221	19	discriminates	discriminate	VERB
cjel-4074	221	20	against	against	ADP
cjel-4074	221	21	areas	area	NOUN
cjel-4074	221	22	where	where	SCONJ
cjel-4074	221	23	organic	organic	ADJ
cjel-4074	221	24	growth	growth	NOUN
cjel-4074	221	25	has	have	AUX
cjel-4074	221	26	produced	produce	VERB
cjel-4074	221	27	a	a	DET
cjel-4074	221	28	stylistic	stylistic	ADJ
cjel-4074	221	29	mixture	mixture	NOUN
cjel-4074	221	30	.	.	PUNCT
cjel-4074	221	31	.	.	PUNCT
cjel-4074	221	32	.	.	PUNCT
cjel-4074	221	33	.	.	PUNCT
cjel-4074	222	1	because	because	SCONJ
cjel-4074	222	2	of	of	ADP
cjel-4074	222	3	the	the	DET
cjel-4074	222	4	variety	variety	NOUN
cjel-4074	222	5	in	in	ADP
cjel-4074	222	6	physical	physical	ADJ
cjel-4074	222	7	structures	structure	NOUN
cjel-4074	222	8	,	,	PUNCT
cjel-4074	222	9	these	these	DET
cjel-4074	222	10	areas	area	NOUN
cjel-4074	222	11	can	can	AUX
cjel-4074	222	12	often	often	ADV
cjel-4074	222	13	support	support	VERB
cjel-4074	222	14	a	a	DET
cjel-4074	222	15	varied	varied	ADJ
cjel-4074	222	16	rent	rent	NOUN
cjel-4074	222	17	structure	structure	NOUN
cjel-4074	222	18	and	and	CCONJ
cjel-4074	222	19	provide	provide	VERB
cjel-4074	222	20	a	a	DET
cjel-4074	222	21	refreshing	refreshing	ADJ
cjel-4074	222	22	diversity	diversity	NOUN
cjel-4074	222	23	of	of	ADP
cjel-4074	222	24	uses	use	NOUN
cjel-4074	222	25	and	and	CCONJ
cjel-4074	222	26	people	people	NOUN
cjel-4074	222	27	.	.	PUNCT
cjel-4074	222	28	"	"	PUNCT
cjel-4074	223	1	37	37	NUM
cjel-4074	223	2	thus	thus	ADV
cjel-4074	223	3	,	,	PUNCT
cjel-4074	223	4	in	in	ADP
cjel-4074	223	5	the	the	DET
cjel-4074	223	6	interest	interest	NOUN
cjel-4074	223	7	of	of	ADP
cjel-4074	223	8	having	have	VERB
cjel-4074	223	9	section	section	NOUN
cjel-4074	223	10	2124	2124	NUM
cjel-4074	223	11	's	's	PART
cjel-4074	223	12	tax	tax	NOUN
cjel-4074	223	13	incentives	incentive	NOUN
cjel-4074	223	14	generate	generate	VERB
cjel-4074	223	15	rehabilitation	rehabilitation	NOUN
cjel-4074	223	16	in	in	ADP
cjel-4074	223	17	the	the	DET
cjel-4074	223	18	broadest	broad	ADJ
cjel-4074	223	19	justifiable	justifiable	ADJ
cjel-4074	223	20	range	range	NOUN
cjel-4074	223	21	of	of	ADP
cjel-4074	223	22	neighborhoods	neighborhood	NOUN
cjel-4074	223	23	,	,	PUNCT
cjel-4074	223	24	the	the	DET
cjel-4074	223	25	imposition	imposition	NOUN
cjel-4074	223	26	of	of	ADP
cjel-4074	223	27	national	national	ADJ
cjel-4074	223	28	register	register	NOUN
cjel-4074	223	29	criteria	criterion	NOUN
cjel-4074	223	30	on	on	ADP
cjel-4074	223	31	nonfederally	nonfederally	ADV
cjel-4074	223	32	designated	designate	VERB
cjel-4074	223	33	districts	district	NOUN
cjel-4074	223	34	should	should	AUX
cjel-4074	223	35	be	be	AUX
cjel-4074	223	36	avoided	avoid	VERB
cjel-4074	223	37	as	as	ADP
cjel-4074	223	38	too	too	ADV
cjel-4074	223	39	confining	confine	VERB
cjel-4074	223	40	.	.	PUNCT
cjel-4074	224	1	perhaps	perhaps	ADV
cjel-4074	224	2	even	even	ADV
cjel-4074	224	3	more	more	ADV
cjel-4074	224	4	disadvantageous	disadvantageous	ADJ
cjel-4074	224	5	,	,	PUNCT
cjel-4074	224	6	however	however	ADV
cjel-4074	224	7	,	,	PUNCT
cjel-4074	224	8	would	would	AUX
cjel-4074	224	9	be	be	AUX
cjel-4074	224	10	the	the	DET
cjel-4074	224	11	impact	impact	NOUN
cjel-4074	224	12	on	on	ADP
cjel-4074	224	13	both	both	CCONJ
cjel-4074	224	14	the	the	DET
cjel-4074	224	15	certification	certification	NOUN
cjel-4074	224	16	process	process	NOUN
cjel-4074	224	17	under	under	ADP
cjel-4074	224	18	the	the	DET
cjel-4074	224	19	tra	tra	NOUN
cjel-4074	224	20	and	and	CCONJ
cjel-4074	224	21	the	the	DET
cjel-4074	224	22	integrity	integrity	NOUN
cjel-4074	224	23	of	of	ADP
cjel-4074	224	24	state	state	NOUN
cjel-4074	224	25	and	and	CCONJ
cjel-4074	224	26	local	local	ADJ
cjel-4074	224	27	district	district	NOUN
cjel-4074	224	28	designation	designation	NOUN
cjel-4074	224	29	of	of	ADP
cjel-4074	224	30	such	such	DET
cjel-4074	224	31	a	a	DET
cjel-4074	224	32	requirement	requirement	NOUN
cjel-4074	224	33	.	.	PUNCT
cjel-4074	225	1	if	if	SCONJ
cjel-4074	225	2	the	the	DET
cjel-4074	225	3	requirement	requirement	NOUN
cjel-4074	225	4	is	be	AUX
cjel-4074	225	5	enacted	enact	VERB
cjel-4074	225	6	,	,	PUNCT
cjel-4074	225	7	the	the	DET
cjel-4074	225	8	owner	owner	NOUN
cjel-4074	225	9	of	of	ADP
cjel-4074	225	10	a	a	DET
cjel-4074	225	11	building	building	NOUN
cjel-4074	225	12	within	within	ADP
cjel-4074	225	13	a	a	DET
cjel-4074	225	14	state	state	NOUN
cjel-4074	225	15	or	or	CCONJ
cjel-4074	225	16	locally	locally	ADV
cjel-4074	225	17	designated	designate	VERB
cjel-4074	225	18	district	district	NOUN
cjel-4074	225	19	who	who	PRON
cjel-4074	225	20	wants	want	VERB
cjel-4074	225	21	to	to	PART
cjel-4074	225	22	qualify	qualify	VERB
cjel-4074	225	23	for	for	ADP
cjel-4074	225	24	the	the	DET
cjel-4074	225	25	act	act	NOUN
cjel-4074	225	26	's	's	PART
cjel-4074	225	27	benefits	benefit	NOUN
cjel-4074	225	28	would	would	AUX
cjel-4074	225	29	have	have	VERB
cjel-4074	225	30	to	to	PART
cjel-4074	225	31	obtain	obtain	VERB
cjel-4074	225	32	certification	certification	NOUN
cjel-4074	225	33	of	of	ADP
cjel-4074	225	34	(	(	PUNCT
cjel-4074	225	35	1	1	X
cjel-4074	225	36	)	)	PUNCT
cjel-4074	225	37	the	the	DET
cjel-4074	225	38	statute	statute	NOUN
cjel-4074	225	39	creating	create	VERB
cjel-4074	225	40	his	his	PRON
cjel-4074	225	41	district	district	NOUN
cjel-4074	225	42	,	,	PUNCT
cjel-4074	225	43	(	(	PUNCT
cjel-4074	225	44	2	2	X
cjel-4074	225	45	)	)	PUNCT
cjel-4074	225	46	the	the	DET
cjel-4074	225	47	district	district	NOUN
cjel-4074	225	48	itself	itself	PRON
cjel-4074	225	49	,	,	PUNCT
cjel-4074	225	50	(	(	PUNCT
cjel-4074	225	51	3	3	X
cjel-4074	225	52	)	)	PUNCT
cjel-4074	225	53	the	the	DET
cjel-4074	225	54	historic	historic	ADJ
cjel-4074	225	55	significance	significance	NOUN
cjel-4074	225	56	of	of	ADP
cjel-4074	225	57	his	his	PRON
cjel-4074	225	58	building	building	NOUN
cjel-4074	225	59	to	to	ADP
cjel-4074	225	60	the	the	DET
cjel-4074	225	61	district	district	NOUN
cjel-4074	225	62	,	,	PUNCT
cjel-4074	225	63	and	and	CCONJ
cjel-4074	225	64	(	(	PUNCT
cjel-4074	225	65	4	4	X
cjel-4074	225	66	)	)	PUNCT
cjel-4074	225	67	the	the	DET
cjel-4074	225	68	appropriateness	appropriateness	NOUN
cjel-4074	225	69	of	of	ADP
cjel-4074	225	70	his	his	PRON
cjel-4074	225	71	rehabilitation	rehabilitation	NOUN
cjel-4074	225	72	plans	plan	NOUN
cjel-4074	225	73	.	.	PUNCT
cjel-4074	226	1	such	such	DET
cjel-4074	226	2	an	an	DET
cjel-4074	226	3	unnecessarily	unnecessarily	ADV
cjel-4074	226	4	complicated	complicated	ADJ
cjel-4074	226	5	process	process	NOUN
cjel-4074	226	6	would	would	AUX
cjel-4074	226	7	serve	serve	VERB
cjel-4074	226	8	only	only	ADV
cjel-4074	226	9	to	to	PART
cjel-4074	226	10	discourage	discourage	VERB
cjel-4074	226	11	owners	owner	NOUN
cjel-4074	226	12	from	from	ADP
cjel-4074	226	13	rehabilitating	rehabilitate	VERB
cjel-4074	226	14	pursuant	pursuant	ADV
cjel-4074	226	15	to	to	ADP
cjel-4074	226	16	the	the	DET
cjel-4074	226	17	act	act	NOUN
cjel-4074	226	18	's	's	PART
cjel-4074	226	19	incentives	incentive	NOUN
cjel-4074	226	20	.	.	PUNCT
cjel-4074	227	1	furthermore	furthermore	ADV
cjel-4074	227	2	,	,	PUNCT
cjel-4074	227	3	the	the	DET
cjel-4074	227	4	requirement	requirement	NOUN
cjel-4074	227	5	undermines	undermine	VERB
cjel-4074	227	6	the	the	DET
cjel-4074	227	7	integrity	integrity	NOUN
cjel-4074	227	8	of	of	ADP
cjel-4074	227	9	the	the	DET
cjel-4074	227	10	designation	designation	NOUN
cjel-4074	227	11	process	process	NOUN
cjel-4074	227	12	used	use	VERB
cjel-4074	227	13	by	by	ADP
cjel-4074	227	14	state	state	NOUN
cjel-4074	227	15	and	and	CCONJ
cjel-4074	227	16	local	local	ADJ
cjel-4074	227	17	commissions	commission	NOUN
cjel-4074	227	18	,	,	PUNCT
cjel-4074	227	19	a	a	DET
cjel-4074	227	20	point	point	NOUN
cjel-4074	227	21	not	not	PART
cjel-4074	227	22	lost	lose	VERB
cjel-4074	227	23	upon	upon	SCONJ
cjel-4074	227	24	those	those	DET
cjel-4074	227	25	bodies	body	NOUN
cjel-4074	227	26	.	.	PUNCT
cjel-4074	228	1	38	38	NUM
cjel-4074	228	2	such	such	DET
cjel-4074	228	3	a	a	DET
cjel-4074	228	4	requirement	requirement	NOUN
cjel-4074	228	5	flies	fly	VERB
cjel-4074	228	6	in	in	ADP
cjel-4074	228	7	the	the	DET
cjel-4074	228	8	face	face	NOUN
cjel-4074	228	9	of	of	ADP
cjel-4074	228	10	the	the	DET
cjel-4074	228	11	justification	justification	NOUN
cjel-4074	228	12	for	for	ADP
cjel-4074	228	13	including	include	VERB
cjel-4074	228	14	non	non	ADJ
cjel-4074	228	15	-	-	ADJ
cjel-4074	228	16	register	register	ADJ
cjel-4074	228	17	properties	property	NOUN
cjel-4074	228	18	within	within	ADP
cjel-4074	228	19	the	the	DET
cjel-4074	228	20	scope	scope	NOUN
cjel-4074	228	21	of	of	ADP
cjel-4074	228	22	the	the	DET
cjel-4074	228	23	tra-"to	tra-"to	NUM
cjel-4074	228	24	recognize	recognize	VERB
cjel-4074	228	25	and	and	CCONJ
cjel-4074	228	26	encourage	encourage	VERB
cjel-4074	228	27	state	state	NOUN
cjel-4074	228	28	and	and	CCONJ
cjel-4074	228	29	local	local	ADJ
cjel-4074	228	30	governments	government	NOUN
cjel-4074	228	31	to	to	PART
cjel-4074	228	32	establish	establish	VERB
cjel-4074	228	33	historic	historic	ADJ
cjel-4074	228	34	districts	district	NOUN
cjel-4074	228	35	as	as	ADP
cjel-4074	228	36	a	a	DET
cjel-4074	228	37	way	way	NOUN
cjel-4074	228	38	of	of	ADP
cjel-4074	228	39	revitalizing	revitalize	VERB
cjel-4074	228	40	36	36	NUM
cjel-4074	228	41	.	.	PUNCT
cjel-4074	229	1	boasberg	boasberg	PROPN
cjel-4074	229	2	,	,	PUNCT
cjel-4074	229	3	supra	supra	PROPN
cjel-4074	229	4	note	note	PROPN
cjel-4074	229	5	17	17	NUM
cjel-4074	229	6	,	,	PUNCT
cjel-4074	229	7	at	at	ADP
cjel-4074	229	8	88	88	NUM
cjel-4074	229	9	.	.	PUNCT
cjel-4074	230	1	37	37	NUM
cjel-4074	230	2	.	.	PUNCT
cjel-4074	231	1	citizens	citizen	NOUN
cjel-4074	231	2	'	'	PART
cjel-4074	231	3	advisory	advisory	ADJ
cjel-4074	231	4	committee	committee	NOUN
cjel-4074	231	5	on	on	ADP
cjel-4074	231	6	environmental	environmental	ADJ
cjel-4074	231	7	quality	quality	NOUN
cjel-4074	231	8	,	,	PUNCT
cjel-4074	231	9	report	report	NOUN
cjel-4074	231	10	to	to	ADP
cjel-4074	231	11	the	the	DET
cjel-4074	231	12	president	president	NOUN
cjel-4074	231	13	and	and	CCONJ
cjel-4074	231	14	to	to	ADP
cjel-4074	231	15	the	the	DET
cjel-4074	231	16	council	council	NOUN
cjel-4074	231	17	on	on	ADP
cjel-4074	231	18	environmental	environmental	ADJ
cjel-4074	231	19	quality	quality	NOUN
cjel-4074	231	20	(	(	PUNCT
cjel-4074	231	21	1973	1973	NUM
cjel-4074	231	22	)	)	PUNCT
cjel-4074	231	23	.	.	PUNCT
cjel-4074	232	1	38	38	NUM
cjel-4074	232	2	.	.	PUNCT
cjel-4074	233	1	even	even	ADV
cjel-4074	233	2	the	the	DET
cjel-4074	233	3	requirement	requirement	NOUN
cjel-4074	233	4	that	that	SCONJ
cjel-4074	233	5	the	the	DET
cjel-4074	233	6	district	district	NOUN
cjel-4074	233	7	-	-	PUNCT
cjel-4074	233	8	creating	create	VERB
cjel-4074	233	9	statute	statute	NOUN
cjel-4074	233	10	be	be	AUX
cjel-4074	233	11	certified	certify	VERB
cjel-4074	233	12	by	by	ADP
cjel-4074	233	13	the	the	DET
cjel-4074	233	14	federal	federal	ADJ
cjel-4074	233	15	government	government	NOUN
cjel-4074	233	16	caused	cause	VERB
cjel-4074	233	17	some	some	DET
cjel-4074	233	18	friction	friction	NOUN
cjel-4074	233	19	between	between	ADP
cjel-4074	233	20	federal	federal	ADJ
cjel-4074	233	21	and	and	CCONJ
cjel-4074	233	22	local	local	ADJ
cjel-4074	233	23	preservation	preservation	NOUN
cjel-4074	233	24	officials	official	NOUN
cjel-4074	233	25	.	.	PUNCT
cjel-4074	234	1	for	for	ADP
cjel-4074	234	2	example	example	NOUN
cjel-4074	234	3	,	,	PUNCT
cjel-4074	234	4	the	the	DET
cjel-4074	234	5	new	new	PROPN
cjel-4074	234	6	york	york	PROPN
cjel-4074	234	7	city	city	PROPN
cjel-4074	234	8	landmark	landmark	PROPN
cjel-4074	234	9	preservation	preservation	PROPN
cjel-4074	234	10	commission	commission	PROPN
cjel-4074	234	11	reportedly	reportedly	ADV
cjel-4074	234	12	balked	balk	VERB
cjel-4074	234	13	at	at	ADP
cjel-4074	234	14	the	the	DET
cjel-4074	234	15	notion	notion	NOUN
cjel-4074	234	16	that	that	SCONJ
cjel-4074	234	17	its	its	PRON
cjel-4074	234	18	standards	standard	NOUN
cjel-4074	234	19	for	for	ADP
cjel-4074	234	20	district	district	NOUN
cjel-4074	234	21	designation	designation	NOUN
cjel-4074	234	22	might	might	AUX
cjel-4074	234	23	not	not	PART
cjel-4074	234	24	be	be	AUX
cjel-4074	234	25	controlling	control	VERB
cjel-4074	234	26	under	under	ADP
cjel-4074	234	27	the	the	DET
cjel-4074	234	28	tra	tra	PROPN
cjel-4074	234	29	.	.	PROPN
cjel-4074	234	30	n.y	n.y	PROPN
cjel-4074	234	31	.	.	PROPN
cjel-4074	234	32	times	times	PROPN
cjel-4074	234	33	,	,	PUNCT
cjel-4074	234	34	apr	apr	PROPN
cjel-4074	234	35	.	.	PROPN
cjel-4074	234	36	8	8	NUM
cjel-4074	234	37	,	,	PUNCT
cjel-4074	234	38	1977	1977	NUM
cjel-4074	234	39	,	,	PUNCT
cjel-4074	234	40	at	at	ADP
cjel-4074	234	41	15	15	NUM
cjel-4074	234	42	,	,	PUNCT
cjel-4074	234	43	col	col	NOUN
cjel-4074	234	44	.	.	PROPN
cjel-4074	234	45	4	4	NUM
cjel-4074	234	46	.	.	X
cjel-4074	235	1	as	as	ADP
cjel-4074	235	2	of	of	ADP
cjel-4074	235	3	march	march	PROPN
cjel-4074	235	4	1977	1977	NUM
cjel-4074	235	5	,	,	PUNCT
cjel-4074	235	6	new	new	PROPN
cjel-4074	235	7	york	york	PROPN
cjel-4074	235	8	city	city	PROPN
cjel-4074	235	9	had	have	AUX
cjel-4074	235	10	designated	designate	VERB
cjel-4074	235	11	over	over	ADP
cjel-4074	235	12	12,000	12,000	NUM
cjel-4074	235	13	historic	historic	ADJ
cjel-4074	235	14	structures	structure	NOUN
cjel-4074	235	15	,	,	PUNCT
cjel-4074	235	16	95	95	NUM
cjel-4074	235	17	percent	percent	NOUN
cjel-4074	235	18	of	of	ADP
cjel-4074	235	19	which	which	PRON
cjel-4074	235	20	were	be	AUX
cjel-4074	235	21	located	locate	VERB
cjel-4074	235	22	within	within	ADP
cjel-4074	235	23	27	27	NUM
cjel-4074	235	24	districts	district	NOUN
cjel-4074	235	25	designated	designate	VERB
cjel-4074	235	26	by	by	ADP
cjel-4074	235	27	the	the	DET
cjel-4074	235	28	city	city	NOUN
cjel-4074	235	29	.	.	PUNCT
cjel-4074	236	1	i	i	PRON
cjel-4074	236	2	d.	d.	PROPN
cjel-4074	236	3	while	while	SCONJ
cjel-4074	236	4	only	only	ADV
cjel-4074	236	5	12	12	NUM
cjel-4074	236	6	of	of	ADP
cjel-4074	236	7	those	those	DET
cjel-4074	236	8	districts	district	NOUN
cjel-4074	236	9	were	be	AUX
cjel-4074	236	10	also	also	ADV
cjel-4074	236	11	listed	list	VERB
cjel-4074	236	12	in	in	ADP
cjel-4074	236	13	the	the	DET
cjel-4074	236	14	national	national	ADJ
cjel-4074	236	15	register	register	NOUN
cjel-4074	236	16	,	,	PUNCT
cjel-4074	236	17	the	the	DET
cjel-4074	236	18	register	register	NOUN
cjel-4074	236	19	listed	list	VERB
cjel-4074	236	20	three	three	NUM
cjel-4074	236	21	historic	historic	ADJ
cjel-4074	236	22	districts	district	NOUN
cjel-4074	236	23	not	not	PART
cjel-4074	236	24	designated	designate	VERB
cjel-4074	236	25	by	by	ADP
cjel-4074	236	26	the	the	DET
cjel-4074	236	27	city	city	NOUN
cjel-4074	236	28	.	.	PUNCT
cjel-4074	237	1	n.y	n.y	PROPN
cjel-4074	237	2	.	.	PROPN
cjel-4074	237	3	times	times	PROPN
cjel-4074	237	4	,	,	PUNCT
cjel-4074	237	5	jan	jan	PROPN
cjel-4074	237	6	.	.	PROPN
cjel-4074	237	7	2	2	NUM
cjel-4074	237	8	,	,	PUNCT
cjel-4074	237	9	1977	1977	NUM
cjel-4074	237	10	,	,	PUNCT
cjel-4074	237	11	§	§	PROPN
cjel-4074	237	12	8	8	NUM
cjel-4074	237	13	(	(	PUNCT
cjel-4074	237	14	real	real	ADJ
cjel-4074	237	15	estate	estate	NOUN
cjel-4074	237	16	)	)	PUNCT
cjel-4074	237	17	,	,	PUNCT
cjel-4074	237	18	at	at	ADP
cjel-4074	237	19	1	1	NUM
cjel-4074	237	20	.	.	NUM
cjel-4074	237	21	232	232	NUM
cjel-4074	237	22	columbia	columbia	PROPN
cjel-4074	237	23	journal	journal	PROPN
cjel-4074	237	24	of	of	ADP
cjel-4074	237	25	environmental	environmental	ADJ
cjel-4074	237	26	law	law	NOUN
cjel-4074	238	1	[	[	X
cjel-4074	238	2	4	4	NUM
cjel-4074	238	3	:	:	PUNCT
cjel-4074	238	4	221	221	NUM
cjel-4074	238	5	our	our	PRON
cjel-4074	238	6	urban	urban	ADJ
cjel-4074	238	7	areas	area	NOUN
cjel-4074	238	8	.	.	PUNCT
cjel-4074	238	9	"	"	PUNCT
cjel-4074	239	1	3	3	NUM
cjel-4074	239	2	9	9	NUM
cjel-4074	239	3	in	in	ADP
cjel-4074	239	4	short	short	ADJ
cjel-4074	239	5	,	,	PUNCT
cjel-4074	239	6	while	while	SCONJ
cjel-4074	239	7	the	the	DET
cjel-4074	239	8	tca	tca	PROPN
cjel-4074	239	9	is	be	AUX
cjel-4074	239	10	desirable	desirable	ADJ
cjel-4074	239	11	insofar	insofar	ADV
cjel-4074	239	12	as	as	SCONJ
cjel-4074	239	13	it	it	PRON
cjel-4074	239	14	eliminates	eliminate	VERB
cjel-4074	239	15	any	any	DET
cjel-4074	239	16	existing	exist	VERB
cjel-4074	239	17	ambiguities	ambiguity	NOUN
cjel-4074	239	18	,	,	PUNCT
cjel-4074	239	19	its	its	PRON
cjel-4074	239	20	requirement	requirement	NOUN
cjel-4074	239	21	of	of	ADP
cjel-4074	239	22	national	national	ADJ
cjel-4074	239	23	register	register	PROPN
cjel-4074	239	24	characteristics	characteristic	NOUN
cjel-4074	239	25	for	for	ADP
cjel-4074	239	26	nonfederal	nonfederal	ADJ
cjel-4074	239	27	districts	district	NOUN
cjel-4074	239	28	may	may	AUX
cjel-4074	239	29	serve	serve	VERB
cjel-4074	239	30	only	only	ADV
cjel-4074	239	31	to	to	PART
cjel-4074	239	32	hinder	hinder	VERB
cjel-4074	239	33	the	the	DET
cjel-4074	239	34	effectiveness	effectiveness	NOUN
cjel-4074	239	35	of	of	ADP
cjel-4074	239	36	section	section	NOUN
cjel-4074	239	37	2124	2124	NUM
cjel-4074	239	38	.	.	PUNCT
cjel-4074	240	1	c.	c.	NOUN
cjel-4074	240	2	the	the	DET
cjel-4074	240	3	major	major	ADJ
cjel-4074	240	4	provisions	provision	NOUN
cjel-4074	240	5	of	of	ADP
cjel-4074	240	6	section	section	NOUN
cjel-4074	240	7	2124	2124	NUM
cjel-4074	240	8	section	section	NOUN
cjel-4074	240	9	2124	2124	NUM
cjel-4074	240	10	of	of	ADP
cjel-4074	240	11	the	the	DET
cjel-4074	240	12	tra	tra	PROPN
cjel-4074	240	13	contains	contain	VERB
cjel-4074	240	14	five	five	NUM
cjel-4074	240	15	major	major	ADJ
cjel-4074	240	16	provisions	provision	NOUN
cjel-4074	240	17	which	which	PRON
cjel-4074	240	18	create	create	VERB
cjel-4074	240	19	tax	tax	NOUN
cjel-4074	240	20	incentives	incentive	NOUN
cjel-4074	240	21	and	and	CCONJ
cjel-4074	240	22	disincentives	disincentive	NOUN
cjel-4074	240	23	aimed	aim	VERB
cjel-4074	240	24	at	at	ADP
cjel-4074	240	25	furthering	further	VERB
cjel-4074	240	26	the	the	DET
cjel-4074	240	27	preservation	preservation	NOUN
cjel-4074	240	28	movement	movement	NOUN
cjel-4074	240	29	.	.	PUNCT
cjel-4074	241	1	the	the	DET
cjel-4074	241	2	general	general	ADJ
cjel-4074	241	3	structure	structure	NOUN
cjel-4074	241	4	of	of	ADP
cjel-4074	241	5	these	these	DET
cjel-4074	241	6	provisions	provision	NOUN
cjel-4074	241	7	is	be	AUX
cjel-4074	241	8	outlined	outline	VERB
cjel-4074	241	9	below	below	ADV
cjel-4074	241	10	.	.	PUNCT
cjel-4074	242	1	1	1	X
cjel-4074	242	2	.	.	X
cjel-4074	242	3	amortization	amortization	NOUN
cjel-4074	242	4	of	of	ADP
cjel-4074	242	5	rehabilitation	rehabilitation	NOUN
cjel-4074	242	6	expenses	expense	NOUN
cjel-4074	242	7	section	section	NOUN
cjel-4074	242	8	2124	2124	NUM
cjel-4074	242	9	adds	add	VERB
cjel-4074	242	10	section	section	NOUN
cjel-4074	242	11	191	191	NUM
cjel-4074	242	12	to	to	ADP
cjel-4074	242	13	the	the	DET
cjel-4074	242	14	internal	internal	ADJ
cjel-4074	242	15	revenue	revenue	NOUN
cjel-4074	242	16	code	code	NOUN
cjel-4074	242	17	,	,	PUNCT
cjel-4074	242	18	40	40	NUM
cjel-4074	242	19	39	39	NUM
cjel-4074	242	20	.	.	PUNCT
cjel-4074	243	1	122	122	NUM
cjel-4074	243	2	cong	cong	NOUN
cjel-4074	243	3	.	.	PUNCT
cjel-4074	244	1	rec	rec	PROPN
cjel-4074	244	2	.	.	PUNCT
cjel-4074	245	1	s12,708	s12,708	PROPN
cjel-4074	245	2	(	(	PUNCT
cjel-4074	245	3	daily	daily	PROPN
cjel-4074	245	4	ed	ed	NOUN
cjel-4074	245	5	.	.	PUNCT
cjel-4074	246	1	july	july	PROPN
cjel-4074	246	2	28	28	NUM
cjel-4074	246	3	,	,	PUNCT
cjel-4074	246	4	1976	1976	NUM
cjel-4074	246	5	)	)	PUNCT
cjel-4074	246	6	(	(	PUNCT
cjel-4074	246	7	remarks	remark	NOUN
cjel-4074	246	8	of	of	ADP
cjel-4074	246	9	sen	sen	PROPN
cjel-4074	246	10	.	.	PROPN
cjel-4074	246	11	beall	beall	PROPN
cjel-4074	246	12	)	)	PUNCT
cjel-4074	246	13	.	.	PUNCT
cjel-4074	247	1	40	40	NUM
cjel-4074	247	2	.	.	PUNCT
cjel-4074	248	1	new	new	ADJ
cjel-4074	248	2	i.r.c	i.r.c	NOUN
cjel-4074	248	3	.	.	PUNCT
cjel-4074	249	1	§	§	PROPN
cjel-4074	249	2	191	191	NUM
cjel-4074	249	3	provides	provide	VERB
cjel-4074	249	4	in	in	ADP
cjel-4074	249	5	pertinent	pertinent	ADJ
cjel-4074	249	6	part	part	NOUN
cjel-4074	249	7	:	:	PUNCT
cjel-4074	249	8	(	(	PUNCT
cjel-4074	249	9	a	a	X
cjel-4074	249	10	)	)	PUNCT
cjel-4074	249	11	allowance	allowance	NOUN
cjel-4074	249	12	of	of	ADP
cjel-4074	249	13	deduction.-every	deduction.-every	PROPN
cjel-4074	249	14	person	person	NOUN
cjel-4074	249	15	,	,	PUNCT
cjel-4074	249	16	at	at	ADP
cjel-4074	249	17	his	his	PRON
cjel-4074	249	18	election	election	NOUN
cjel-4074	249	19	,	,	PUNCT
cjel-4074	249	20	shall	shall	AUX
cjel-4074	249	21	be	be	AUX
cjel-4074	249	22	entitled	entitle	VERB
cjel-4074	249	23	to	to	ADP
cjel-4074	249	24	a	a	DET
cjel-4074	249	25	deduction	deduction	NOUN
cjel-4074	249	26	with	with	ADP
cjel-4074	249	27	respect	respect	NOUN
cjel-4074	249	28	to	to	ADP
cjel-4074	249	29	the	the	DET
cjel-4074	249	30	amortization	amortization	NOUN
cjel-4074	249	31	of	of	ADP
cjel-4074	249	32	the	the	DET
cjel-4074	249	33	amortizable	amortizable	ADJ
cjel-4074	249	34	basis	basis	NOUN
cjel-4074	249	35	of	of	ADP
cjel-4074	249	36	any	any	DET
cjel-4074	249	37	certified	certify	VERB
cjel-4074	249	38	historic	historic	ADJ
cjel-4074	249	39	structure	structure	NOUN
cjel-4074	249	40	(	(	PUNCT
cjel-4074	249	41	as	as	SCONJ
cjel-4074	249	42	defined	define	VERB
cjel-4074	249	43	in	in	ADP
cjel-4074	249	44	subsection	subsection	NOUN
cjel-4074	249	45	(	(	PUNCT
cjel-4074	249	46	d	d	NOUN
cjel-4074	249	47	)	)	PUNCT
cjel-4074	249	48	)	)	PUNCT
cjel-4074	249	49	based	base	VERB
cjel-4074	249	50	on	on	ADP
cjel-4074	249	51	a	a	DET
cjel-4074	249	52	period	period	NOUN
cjel-4074	249	53	of	of	ADP
cjel-4074	249	54	60	60	NUM
cjel-4074	249	55	months	month	NOUN
cjel-4074	249	56	.	.	PUNCT
cjel-4074	250	1	such	such	ADJ
cjel-4074	250	2	amortization	amortization	NOUN
cjel-4074	250	3	deduction	deduction	NOUN
cjel-4074	250	4	shall	shall	AUX
cjel-4074	250	5	be	be	AUX
cjel-4074	250	6	an	an	DET
cjel-4074	250	7	amount	amount	NOUN
cjel-4074	250	8	,	,	PUNCT
cjel-4074	250	9	with	with	ADP
cjel-4074	250	10	respect	respect	NOUN
cjel-4074	250	11	to	to	ADP
cjel-4074	250	12	each	each	DET
cjel-4074	250	13	month	month	NOUN
cjel-4074	250	14	of	of	ADP
cjel-4074	250	15	such	such	ADJ
cjel-4074	250	16	period	period	NOUN
cjel-4074	250	17	within	within	ADP
cjel-4074	250	18	the	the	DET
cjel-4074	250	19	taxable	taxable	ADJ
cjel-4074	250	20	year	year	NOUN
cjel-4074	250	21	,	,	PUNCT
cjel-4074	250	22	equal	equal	ADJ
cjel-4074	250	23	to	to	ADP
cjel-4074	250	24	the	the	DET
cjel-4074	250	25	amortizable	amortizable	ADJ
cjel-4074	250	26	basis	basis	NOUN
cjel-4074	250	27	at	at	ADP
cjel-4074	250	28	the	the	DET
cjel-4074	250	29	end	end	NOUN
cjel-4074	250	30	of	of	ADP
cjel-4074	250	31	such	such	ADJ
cjel-4074	250	32	month	month	NOUN
cjel-4074	250	33	divided	divide	VERB
cjel-4074	250	34	by	by	ADP
cjel-4074	250	35	the	the	DET
cjel-4074	250	36	number	number	NOUN
cjel-4074	250	37	of	of	ADP
cjel-4074	250	38	months	month	NOUN
cjel-4074	250	39	(	(	PUNCT
cjel-4074	250	40	including	include	VERB
cjel-4074	250	41	the	the	DET
cjel-4074	250	42	month	month	NOUN
cjel-4074	250	43	for	for	ADP
cjel-4074	250	44	which	which	PRON
cjel-4074	250	45	the	the	DET
cjel-4074	250	46	deduction	deduction	NOUN
cjel-4074	250	47	is	be	AUX
cjel-4074	250	48	computed	compute	VERB
cjel-4074	250	49	)	)	PUNCT
cjel-4074	250	50	remaining	remain	VERB
cjel-4074	250	51	in	in	ADP
cjel-4074	250	52	the	the	DET
cjel-4074	250	53	period	period	NOUN
cjel-4074	250	54	.	.	PUNCT
cjel-4074	251	1	such	such	ADJ
cjel-4074	251	2	amortizable	amortizable	ADJ
cjel-4074	251	3	basis	basis	NOUN
cjel-4074	251	4	at	at	ADP
cjel-4074	251	5	the	the	DET
cjel-4074	251	6	end	end	NOUN
cjel-4074	251	7	of	of	ADP
cjel-4074	251	8	the	the	DET
cjel-4074	251	9	month	month	NOUN
cjel-4074	251	10	shall	shall	AUX
cjel-4074	251	11	be	be	AUX
cjel-4074	251	12	computed	compute	VERB
cjel-4074	251	13	without	without	ADP
cjel-4074	251	14	regard	regard	NOUN
cjel-4074	251	15	to	to	ADP
cjel-4074	251	16	the	the	DET
cjel-4074	251	17	amortization	amortization	NOUN
cjel-4074	251	18	deduction	deduction	NOUN
cjel-4074	251	19	for	for	ADP
cjel-4074	251	20	such	such	ADJ
cjel-4074	251	21	month	month	NOUN
cjel-4074	251	22	.	.	PUNCT
cjel-4074	252	1	the	the	DET
cjel-4074	252	2	amortization	amortization	NOUN
cjel-4074	252	3	deduction	deduction	NOUN
cjel-4074	252	4	provided	provide	VERB
cjel-4074	252	5	by	by	ADP
cjel-4074	252	6	this	this	DET
cjel-4074	252	7	section	section	NOUN
cjel-4074	252	8	with	with	ADP
cjel-4074	252	9	respect	respect	NOUN
cjel-4074	252	10	to	to	ADP
cjel-4074	252	11	any	any	DET
cjel-4074	252	12	month	month	NOUN
cjel-4074	252	13	shall	shall	AUX
cjel-4074	252	14	be	be	AUX
cjel-4074	252	15	in	in	ADP
cjel-4074	252	16	lieu	lieu	NOUN
cjel-4074	252	17	of	of	ADP
cjel-4074	252	18	the	the	DET
cjel-4074	252	19	depreciation	depreciation	NOUN
cjel-4074	252	20	deduction	deduction	NOUN
cjel-4074	252	21	with	with	ADP
cjel-4074	252	22	respect	respect	NOUN
cjel-4074	252	23	to	to	ADP
cjel-4074	252	24	such	such	ADJ
cjel-4074	252	25	basis	basis	NOUN
cjel-4074	252	26	for	for	ADP
cjel-4074	252	27	such	such	ADJ
cjel-4074	252	28	month	month	NOUN
cjel-4074	252	29	provided	provide	VERB
cjel-4074	252	30	by	by	ADP
cjel-4074	252	31	section	section	NOUN
cjel-4074	252	32	167	167	NUM
cjel-4074	252	33	.	.	PUNCT
cjel-4074	253	1	the	the	DET
cjel-4074	253	2	60month	60month	NUM
cjel-4074	253	3	period	period	NOUN
cjel-4074	253	4	shall	shall	AUX
cjel-4074	253	5	begin	begin	VERB
cjel-4074	253	6	,	,	PUNCT
cjel-4074	253	7	as	as	ADP
cjel-4074	253	8	to	to	ADP
cjel-4074	253	9	any	any	DET
cjel-4074	253	10	historic	historic	ADJ
cjel-4074	253	11	structure	structure	NOUN
cjel-4074	253	12	,	,	PUNCT
cjel-4074	253	13	at	at	ADP
cjel-4074	253	14	the	the	DET
cjel-4074	253	15	election	election	NOUN
cjel-4074	253	16	of	of	ADP
cjel-4074	253	17	the	the	DET
cjel-4074	253	18	taxpayer	taxpayer	NOUN
cjel-4074	253	19	,	,	PUNCT
cjel-4074	253	20	with	with	ADP
cjel-4074	253	21	the	the	DET
cjel-4074	253	22	month	month	NOUN
cjel-4074	253	23	following	follow	VERB
cjel-4074	253	24	the	the	DET
cjel-4074	253	25	month	month	NOUN
cjel-4074	253	26	in	in	ADP
cjel-4074	253	27	which	which	PRON
cjel-4074	253	28	the	the	DET
cjel-4074	253	29	basis	basis	NOUN
cjel-4074	253	30	is	be	AUX
cjel-4074	253	31	acquired	acquire	VERB
cjel-4074	253	32	,	,	PUNCT
cjel-4074	253	33	or	or	CCONJ
cjel-4074	253	34	with	with	ADP
cjel-4074	253	35	the	the	DET
cjel-4074	253	36	suceeding	suceede	VERB
cjel-4074	253	37	taxable	taxable	ADJ
cjel-4074	253	38	year	year	NOUN
cjel-4074	253	39	.	.	PUNCT
cjel-4074	254	1	(	(	PUNCT
cjel-4074	254	2	b	b	X
cjel-4074	254	3	)	)	PUNCT
cjel-4074	254	4	election	election	NOUN
cjel-4074	254	5	of	of	ADP
cjel-4074	254	6	amortization.-the	amortization.-the	DET
cjel-4074	254	7	election	election	NOUN
cjel-4074	254	8	of	of	ADP
cjel-4074	254	9	the	the	DET
cjel-4074	254	10	taxpayer	taxpayer	NOUN
cjel-4074	254	11	to	to	PART
cjel-4074	254	12	take	take	VERB
cjel-4074	254	13	the	the	DET
cjel-4074	254	14	amortization	amortization	NOUN
cjel-4074	254	15	deduction	deduction	NOUN
cjel-4074	254	16	and	and	CCONJ
cjel-4074	254	17	to	to	PART
cjel-4074	254	18	begin	begin	VERB
cjel-4074	254	19	the	the	DET
cjel-4074	254	20	60	60	NUM
cjel-4074	254	21	-	-	PUNCT
cjel-4074	254	22	month	month	NOUN
cjel-4074	254	23	period	period	NOUN
cjel-4074	254	24	with	with	ADP
cjel-4074	254	25	the	the	DET
cjel-4074	254	26	month	month	NOUN
cjel-4074	254	27	following	follow	VERB
cjel-4074	254	28	the	the	DET
cjel-4074	254	29	month	month	NOUN
cjel-4074	254	30	in	in	ADP
cjel-4074	254	31	which	which	PRON
cjel-4074	254	32	the	the	DET
cjel-4074	254	33	basis	basis	NOUN
cjel-4074	254	34	is	be	AUX
cjel-4074	254	35	acquired	acquire	VERB
cjel-4074	254	36	,	,	PUNCT
cjel-4074	254	37	or	or	CCONJ
cjel-4074	254	38	with	with	ADP
cjel-4074	254	39	the	the	DET
cjel-4074	254	40	taxable	taxable	ADJ
cjel-4074	254	41	year	year	NOUN
cjel-4074	254	42	succeeding	succeed	VERB
cjel-4074	254	43	the	the	DET
cjel-4074	254	44	taxable	taxable	ADJ
cjel-4074	254	45	year	year	NOUN
cjel-4074	254	46	in	in	ADP
cjel-4074	254	47	which	which	PRON
cjel-4074	254	48	such	such	ADJ
cjel-4074	254	49	basis	basis	NOUN
cjel-4074	254	50	is	be	AUX
cjel-4074	254	51	acquired	acquire	VERB
cjel-4074	254	52	,	,	PUNCT
cjel-4074	254	53	shall	shall	AUX
cjel-4074	254	54	be	be	AUX
cjel-4074	254	55	made	make	VERB
cjel-4074	254	56	by	by	ADP
cjel-4074	254	57	filing	file	VERB
cjel-4074	254	58	with	with	ADP
cjel-4074	254	59	the	the	DET
cjel-4074	254	60	secretary	secretary	NOUN
cjel-4074	254	61	,	,	PUNCT
cjel-4074	254	62	in	in	ADP
cjel-4074	254	63	such	such	ADJ
cjel-4074	254	64	manner	manner	NOUN
cjel-4074	254	65	,	,	PUNCT
cjel-4074	254	66	in	in	ADP
cjel-4074	254	67	such	such	ADJ
cjel-4074	254	68	form	form	NOUN
cjel-4074	254	69	,	,	PUNCT
cjel-4074	254	70	and	and	CCONJ
cjel-4074	254	71	within	within	ADP
cjel-4074	254	72	such	such	ADJ
cjel-4074	254	73	time	time	NOUN
cjel-4074	254	74	as	as	SCONJ
cjel-4074	254	75	the	the	DET
cjel-4074	254	76	secretary	secretary	NOUN
cjel-4074	254	77	may	may	AUX
cjel-4074	254	78	by	by	ADP
cjel-4074	254	79	regulations	regulation	NOUN
cjel-4074	254	80	prescribe	prescribe	NOUN
cjel-4074	254	81	,	,	PUNCT
cjel-4074	254	82	a	a	DET
cjel-4074	254	83	statement	statement	NOUN
cjel-4074	254	84	of	of	ADP
cjel-4074	254	85	such	such	ADJ
cjel-4074	254	86	election	election	NOUN
cjel-4074	254	87	.	.	PUNCT
cjel-4074	255	1	(	(	PUNCT
cjel-4074	255	2	c	c	X
cjel-4074	255	3	)	)	PUNCT
cjel-4074	255	4	termination	termination	NOUN
cjel-4074	255	5	of	of	ADP
cjel-4074	255	6	amortization	amortization	NOUN
cjel-4074	255	7	deduction.-a	deduction.-a	NOUN
cjel-4074	255	8	taxpayer	taxpayer	NOUN
cjel-4074	255	9	who	who	PRON
cjel-4074	255	10	has	have	AUX
cjel-4074	255	11	elected	elect	VERB
cjel-4074	255	12	under	under	ADP
cjel-4074	255	13	subsection	subsection	NOUN
cjel-4074	255	14	(	(	PUNCT
cjel-4074	255	15	b	b	NOUN
cjel-4074	255	16	)	)	PUNCT
cjel-4074	255	17	to	to	PART
cjel-4074	255	18	take	take	VERB
cjel-4074	255	19	the	the	DET
cjel-4074	255	20	amortization	amortization	NOUN
cjel-4074	255	21	deduction	deduction	NOUN
cjel-4074	255	22	provided	provide	VERB
cjel-4074	255	23	in	in	ADP
cjel-4074	255	24	subsection	subsection	NOUN
cjel-4074	255	25	(	(	PUNCT
cjel-4074	255	26	a	a	NOUN
cjel-4074	255	27	)	)	PUNCT
cjel-4074	255	28	may	may	AUX
cjel-4074	255	29	,	,	PUNCT
cjel-4074	255	30	at	at	ADP
cjel-4074	255	31	any	any	DET
cjel-4074	255	32	time	time	NOUN
cjel-4074	255	33	after	after	ADP
cjel-4074	255	34	making	make	VERB
cjel-4074	255	35	such	such	ADJ
cjel-4074	255	36	election	election	NOUN
cjel-4074	255	37	,	,	PUNCT
cjel-4074	255	38	discontinue	discontinue	VERB
cjel-4074	255	39	the	the	DET
cjel-4074	255	40	amortization	amortization	NOUN
cjel-4074	255	41	deduction	deduction	NOUN
cjel-4074	255	42	with	with	ADP
cjel-4074	255	43	respect	respect	NOUN
cjel-4074	255	44	to	to	ADP
cjel-4074	255	45	the	the	DET
cjel-4074	255	46	remainder	remainder	NOUN
cjel-4074	255	47	of	of	ADP
cjel-4074	255	48	the	the	DET
cjel-4074	255	49	amortization	amortization	NOUN
cjel-4074	255	50	period	period	NOUN
cjel-4074	255	51	,	,	PUNCT
cjel-4074	255	52	such	such	ADJ
cjel-4074	255	53	discontinuance	discontinuance	NOUN
cjel-4074	255	54	to	to	PART
cjel-4074	255	55	begin	begin	VERB
cjel-4074	255	56	as	as	ADP
cjel-4074	255	57	of	of	ADP
cjel-4074	255	58	the	the	DET
cjel-4074	255	59	beginning	beginning	NOUN
cjel-4074	255	60	of	of	ADP
cjel-4074	255	61	any	any	DET
cjel-4074	255	62	month	month	NOUN
cjel-4074	255	63	specified	specify	VERB
cjel-4074	255	64	by	by	ADP
cjel-4074	255	65	the	the	DET
cjel-4074	255	66	taxpayer	taxpayer	NOUN
cjel-4074	255	67	in	in	ADP
cjel-4074	255	68	a	a	DET
cjel-4074	255	69	notice	notice	NOUN
cjel-4074	255	70	in	in	ADP
cjel-4074	255	71	writing	writing	NOUN
cjel-4074	255	72	filed	file	VERB
cjel-4074	255	73	with	with	ADP
cjel-4074	255	74	the	the	DET
cjel-4074	255	75	secretary	secretary	NOUN
cjel-4074	255	76	before.the	before.the	DET
cjel-4074	255	77	beginning	beginning	NOUN
cjel-4074	255	78	of	of	ADP
cjel-4074	255	79	such	such	ADJ
cjel-4074	255	80	month	month	NOUN
cjel-4074	255	81	.	.	PUNCT
cjel-4074	256	1	the	the	DET
cjel-4074	256	2	depreciation	depreciation	NOUN
cjel-4074	256	3	deduction	deduction	NOUN
cjel-4074	256	4	provided	provide	VERB
cjel-4074	256	5	under	under	ADP
cjel-4074	256	6	section	section	NOUN
cjel-4074	256	7	167	167	NUM
cjel-4074	256	8	shall	shall	AUX
cjel-4074	256	9	be	be	AUX
cjel-4074	256	10	allowed	allow	VERB
cjel-4074	256	11	,	,	PUNCT
cjel-4074	256	12	beginning	begin	VERB
cjel-4074	256	13	with	with	ADP
cjel-4074	256	14	the	the	DET
cjel-4074	256	15	first	first	ADJ
cjel-4074	256	16	month	month	NOUN
cjel-4074	256	17	as	as	SCONJ
cjel-4074	256	18	to	to	ADP
cjel-4074	256	19	which	which	PRON
cjel-4074	256	20	the	the	DET
cjel-4074	256	21	amortization	amortization	NOUN
cjel-4074	256	22	deduction	deduction	NOUN
cjel-4074	256	23	does	do	AUX
cjel-4074	256	24	not	not	PART
cjel-4074	256	25	apply	apply	VERB
cjel-4074	256	26	,	,	PUNCT
cjel-4074	256	27	and	and	CCONJ
cjel-4074	256	28	the	the	DET
cjel-4074	256	29	taxpayer	taxpayer	NOUN
cjel-4074	256	30	shall	shall	AUX
cjel-4074	256	31	not	not	PART
cjel-4074	256	32	be	be	AUX
cjel-4074	256	33	entitled	entitle	VERB
cjel-4074	256	34	to	to	ADP
cjel-4074	256	35	any	any	DET
cjel-4074	256	36	further	further	ADJ
cjel-4074	256	37	amortization	amortization	NOUN
cjel-4074	256	38	deduction	deduction	NOUN
cjel-4074	256	39	under	under	ADP
cjel-4074	256	40	this	this	DET
cjel-4074	256	41	section	section	NOUN
cjel-4074	256	42	with	with	ADP
cjel-4074	256	43	respect	respect	NOUN
cjel-4074	256	44	to	to	ADP
cjel-4074	256	45	such	such	ADJ
cjel-4074	256	46	certified	certified	ADJ
cjel-4074	256	47	historic	historic	ADJ
cjel-4074	256	48	structure	structure	NOUN
cjel-4074	256	49	.	.	PUNCT
cjel-4074	257	1	(	(	PUNCT
cjel-4074	257	2	d	d	X
cjel-4074	257	3	)	)	PUNCT
cjel-4074	257	4	definitions.-for	definitions.-for	NOUN
cjel-4074	257	5	purpoes	purpoe	NOUN
cjel-4074	257	6	of	of	ADP
cjel-4074	257	7	this	this	DET
cjel-4074	257	8	section1978	section1978	PROPN
cjel-4074	257	9	]	]	PUNCT
cjel-4074	257	10	historic	historic	ADJ
cjel-4074	257	11	preservation	preservation	NOUN
cjel-4074	257	12	and	and	CCONJ
cjel-4074	257	13	the	the	DET
cjel-4074	257	14	tax	tax	NOUN
cjel-4074	257	15	reform	reform	NOUN
cjel-4074	257	16	act	act	NOUN
cjel-4074	257	17	of	of	ADP
cjel-4074	257	18	1976	1976	NUM
cjel-4074	257	19	233	233	NUM
cjel-4074	257	20	which	which	PRON
cjel-4074	257	21	allows	allow	VERB
cjel-4074	257	22	a	a	DET
cjel-4074	257	23	taxpayer	taxpayer	NOUN
cjel-4074	257	24	who	who	PRON
cjel-4074	257	25	has	have	AUX
cjel-4074	257	26	made	make	VERB
cjel-4074	257	27	expenditures	expenditure	NOUN
cjel-4074	257	28	in	in	ADP
cjel-4074	257	29	the	the	DET
cjel-4074	257	30	certified	certified	ADJ
cjel-4074	257	31	rehabilitation	rehabilitation	NOUN
cjel-4074	257	32	of	of	ADP
cjel-4074	257	33	a	a	DET
cjel-4074	257	34	certified	certify	VERB
cjel-4074	257	35	historic	historic	ADJ
cjel-4074	257	36	structure	structure	NOUN
cjel-4074	257	37	41	41	NUM
cjel-4074	257	38	to	to	PART
cjel-4074	257	39	amortize	amortize	VERB
cjel-4074	257	40	those	those	DET
cjel-4074	257	41	expenditures	expenditure	NOUN
cjel-4074	257	42	over	over	ADP
cjel-4074	257	43	a	a	DET
cjel-4074	257	44	60	60	NUM
cjel-4074	257	45	-	-	PUNCT
cjel-4074	257	46	month	month	NOUN
cjel-4074	257	47	(	(	PUNCT
cjel-4074	257	48	5	5	NUM
cjel-4074	257	49	-	-	PUNCT
cjel-4074	257	50	year	year	NOUN
cjel-4074	257	51	)	)	PUNCT
cjel-4074	257	52	period	period	NOUN
cjel-4074	257	53	.	.	PUNCT
cjel-4074	258	1	in	in	ADP
cjel-4074	258	2	order	order	NOUN
cjel-4074	258	3	to	to	PART
cjel-4074	258	4	qualify	qualify	VERB
cjel-4074	258	5	under	under	ADP
cjel-4074	258	6	this	this	DET
cjel-4074	258	7	section	section	NOUN
cjel-4074	258	8	,	,	PUNCT
cjel-4074	258	9	the	the	DET
cjel-4074	258	10	expenditures	expenditure	NOUN
cjel-4074	258	11	must	must	AUX
cjel-4074	258	12	be	be	AUX
cjel-4074	258	13	such	such	ADJ
cjel-4074	258	14	as	as	SCONJ
cjel-4074	258	15	would	would	AUX
cjel-4074	258	16	otherwise	otherwise	ADV
cjel-4074	258	17	be	be	AUX
cjel-4074	258	18	eligible	eligible	ADJ
cjel-4074	258	19	for	for	ADP
cjel-4074	258	20	the	the	DET
cjel-4074	258	21	depreciation	depreciation	NOUN
cjel-4074	258	22	allowance	allowance	NOUN
cjel-4074	258	23	under	under	ADP
cjel-4074	258	24	i.r.c	i.r.c	NOUN
cjel-4074	258	25	.	.	PUNCT
cjel-4074	259	1	section	section	NOUN
cjel-4074	259	2	167	167	NUM
cjel-4074	259	3	;	;	PUNCT
cjel-4074	259	4	the	the	DET
cjel-4074	259	5	amortization	amortization	NOUN
cjel-4074	259	6	deductions	deduction	NOUN
cjel-4074	259	7	under	under	ADP
cjel-4074	259	8	this	this	DET
cjel-4074	259	9	section	section	NOUN
cjel-4074	259	10	are	be	AUX
cjel-4074	259	11	to	to	PART
cjel-4074	259	12	be	be	AUX
cjel-4074	259	13	taken	take	VERB
cjel-4074	259	14	in	in	ADP
cjel-4074	259	15	lieu	lieu	NOUN
cjel-4074	259	16	of	of	ADP
cjel-4074	259	17	the	the	DET
cjel-4074	259	18	depreciation	depreciation	NOUN
cjel-4074	259	19	deductions	deduction	NOUN
cjel-4074	259	20	normally	normally	ADV
cjel-4074	259	21	attributable	attributable	ADJ
cjel-4074	259	22	to	to	ADP
cjel-4074	259	23	that	that	DET
cjel-4074	259	24	portion	portion	NOUN
cjel-4074	259	25	of	of	ADP
cjel-4074	259	26	the	the	DET
cjel-4074	259	27	structure	structure	NOUN
cjel-4074	259	28	's	's	PART
cjel-4074	259	29	basis	basis	NOUN
cjel-4074	259	30	represented	represent	VERB
cjel-4074	259	31	by	by	ADP
cjel-4074	259	32	the	the	DET
cjel-4074	259	33	rehabilitation	rehabilitation	NOUN
cjel-4074	259	34	expenditures	expenditure	NOUN
cjel-4074	259	35	.	.	PUNCT
cjel-4074	260	1	thus	thus	ADV
cjel-4074	260	2	,	,	PUNCT
cjel-4074	260	3	that	that	DET
cjel-4074	260	4	portion	portion	NOUN
cjel-4074	260	5	is	be	AUX
cjel-4074	260	6	referred	refer	VERB
cjel-4074	260	7	to	to	ADP
cjel-4074	260	8	as	as	ADP
cjel-4074	260	9	the	the	DET
cjel-4074	260	10	amortizable	amortizable	ADJ
cjel-4074	260	11	basis	basis	NOUN
cjel-4074	260	12	.	.	PUNCT
cjel-4074	261	1	a	a	DET
cjel-4074	261	2	certified	certified	ADJ
cjel-4074	261	3	rehabilitation	rehabilitation	NOUN
cjel-4074	261	4	of	of	ADP
cjel-4074	261	5	a	a	DET
cjel-4074	261	6	qualifying	qualify	VERB
cjel-4074	261	7	historic	historic	ADJ
cjel-4074	261	8	structure	structure	NOUN
cjel-4074	261	9	is	be	AUX
cjel-4074	261	10	one	one	NUM
cjel-4074	261	11	which	which	PRON
cjel-4074	261	12	has	have	AUX
cjel-4074	261	13	been	be	AUX
cjel-4074	261	14	certified	certify	VERB
cjel-4074	261	15	by	by	ADP
cjel-4074	261	16	the	the	DET
cjel-4074	261	17	secretary	secretary	PROPN
cjel-4074	261	18	of	of	ADP
cjel-4074	261	19	the	the	DET
cjel-4074	261	20	interior	interior	NOUN
cjel-4074	261	21	"	"	PUNCT
cjel-4074	261	22	as	as	ADP
cjel-4074	261	23	being	be	AUX
cjel-4074	261	24	consistent	consistent	ADJ
cjel-4074	261	25	with	with	ADP
cjel-4074	261	26	the	the	DET
cjel-4074	261	27	historic	historic	ADJ
cjel-4074	261	28	character	character	NOUN
cjel-4074	261	29	of	of	ADP
cjel-4074	261	30	such	such	ADJ
cjel-4074	261	31	property	property	NOUN
cjel-4074	261	32	or	or	CCONJ
cjel-4074	261	33	the	the	DET
cjel-4074	261	34	district	district	NOUN
cjel-4074	261	35	in	in	ADP
cjel-4074	261	36	which	which	PRON
cjel-4074	261	37	such	such	ADJ
cjel-4074	261	38	property	property	NOUN
cjel-4074	261	39	is	be	AUX
cjel-4074	261	40	located	locate	VERB
cjel-4074	261	41	.	.	PUNCT
cjel-4074	261	42	"	"	PUNCT
cjel-4074	262	1	42	42	NUM
cjel-4074	262	2	there	there	PRON
cjel-4074	262	3	is	be	VERB
cjel-4074	262	4	no	no	DET
cjel-4074	262	5	minimum	minimum	ADJ
cjel-4074	262	6	or	or	CCONJ
cjel-4074	262	7	maximum	maximum	ADJ
cjel-4074	262	8	amount	amount	NOUN
cjel-4074	262	9	of	of	ADP
cjel-4074	262	10	expenditure	expenditure	NOUN
cjel-4074	262	11	necessary	necessary	ADJ
cjel-4074	262	12	to	to	PART
cjel-4074	262	13	qualify	qualify	VERB
cjel-4074	262	14	as	as	ADP
cjel-4074	262	15	a	a	DET
cjel-4074	262	16	certiffied	certiffied	ADJ
cjel-4074	262	17	rehabilitation	rehabilitation	NOUN
cjel-4074	262	18	.	.	PUNCT
cjel-4074	263	1	the	the	DET
cjel-4074	263	2	taxpayer	taxpayer	NOUN
cjel-4074	263	3	must	must	AUX
cjel-4074	263	4	elect	elect	VERB
cjel-4074	263	5	to	to	PART
cjel-4074	263	6	amortize	amortize	VERB
cjel-4074	263	7	his	his	PRON
cjel-4074	263	8	rehabilitation	rehabilitation	NOUN
cjel-4074	263	9	expenditures	expenditure	NOUN
cjel-4074	263	10	under	under	ADP
cjel-4074	263	11	i.r.c	i.r.c	NOUN
cjel-4074	263	12	.	.	PUNCT
cjel-4074	264	1	section	section	NOUN
cjel-4074	264	2	191	191	NUM
cjel-4074	264	3	.	.	PUNCT
cjel-4074	264	4	4	4	NUM
cjel-4074	264	5	3	3	NUM
cjel-4074	264	6	the	the	DET
cjel-4074	264	7	taxpayer	taxpayer	NOUN
cjel-4074	264	8	may	may	AUX
cjel-4074	264	9	begin	begin	VERB
cjel-4074	264	10	the	the	DET
cjel-4074	264	11	60	60	NUM
cjel-4074	264	12	-	-	PUNCT
cjel-4074	264	13	month	month	NOUN
cjel-4074	264	14	amortization	amortization	NOUN
cjel-4074	264	15	period	period	NOUN
cjel-4074	264	16	with	with	ADP
cjel-4074	264	17	the	the	DET
cjel-4074	264	18	month	month	NOUN
cjel-4074	264	19	following	follow	VERB
cjel-4074	264	20	the	the	DET
cjel-4074	264	21	month	month	NOUN
cjel-4074	264	22	in	in	ADP
cjel-4074	264	23	which	which	PRON
cjel-4074	264	24	the	the	DET
cjel-4074	264	25	amortizable	amortizable	ADJ
cjel-4074	264	26	basis	basis	NOUN
cjel-4074	264	27	is	be	AUX
cjel-4074	264	28	acquired	acquire	VERB
cjel-4074	264	29	or	or	CCONJ
cjel-4074	264	30	with	with	ADP
cjel-4074	264	31	the	the	DET
cjel-4074	264	32	succeeding	succeed	VERB
cjel-4074	264	33	taxable	taxable	ADJ
cjel-4074	264	34	year	year	NOUN
cjel-4074	264	35	.	.	PUNCT
cjel-4074	265	1	the	the	DET
cjel-4074	265	2	amortization	amortization	NOUN
cjel-4074	265	3	deductions	deduction	NOUN
cjel-4074	265	4	shall	shall	AUX
cjel-4074	265	5	be	be	AUX
cjel-4074	265	6	equal	equal	ADJ
cjel-4074	265	7	with	with	ADP
cjel-4074	265	8	respect	respect	NOUN
cjel-4074	265	9	to	to	ADP
cjel-4074	265	10	each	each	DET
cjel-4074	265	11	month	month	NOUN
cjel-4074	265	12	in	in	ADP
cjel-4074	265	13	the	the	DET
cjel-4074	265	14	5	5	NUM
cjel-4074	265	15	-	-	PUNCT
cjel-4074	265	16	year	year	NOUN
cjel-4074	265	17	period	period	NOUN
cjel-4074	265	18	.	.	PUNCT
cjel-4074	266	1	that	that	DET
cjel-4074	266	2	portion	portion	NOUN
cjel-4074	266	3	of	of	ADP
cjel-4074	266	4	the	the	DET
cjel-4074	266	5	structure	structure	NOUN
cjel-4074	266	6	's	's	PART
cjel-4074	266	7	adjusted	adjust	VERB
cjel-4074	266	8	basis	basis	NOUN
cjel-4074	266	9	which	which	PRON
cjel-4074	266	10	is	be	AUX
cjel-4074	266	11	not	not	PART
cjel-4074	266	12	attributable	attributable	ADJ
cjel-4074	266	13	to	to	ADP
cjel-4074	266	14	the	the	DET
cjel-4074	266	15	rehabilitation	rehabilitation	NOUN
cjel-4074	266	16	expenditures	expenditure	NOUN
cjel-4074	266	17	shall	shall	AUX
cjel-4074	266	18	be	be	AUX
cjel-4074	266	19	subject	subject	ADJ
cjel-4074	266	20	to	to	ADP
cjel-4074	266	21	the	the	DET
cjel-4074	266	22	depreciation	depreciation	NOUN
cjel-4074	266	23	deductions	deduction	NOUN
cjel-4074	266	24	allowable	allowable	ADJ
cjel-4074	266	25	under	under	ADP
cjel-4074	266	26	i.r.c	i.r.c	NOUN
cjel-4074	266	27	.	.	PUNCT
cjel-4074	267	1	section	section	NOUN
cjel-4074	267	2	167	167	NUM
cjel-4074	267	3	.	.	PUNCT
cjel-4074	268	1	the	the	DET
cjel-4074	268	2	taxpayer	taxpayer	NOUN
cjel-4074	268	3	may	may	AUX
cjel-4074	268	4	discontinue	discontinue	VERB
cjel-4074	268	5	the	the	DET
cjel-4074	268	6	amortization	amortization	NOUN
cjel-4074	268	7	deductions	deduction	NOUN
cjel-4074	268	8	at	at	ADP
cjel-4074	268	9	any	any	DET
cjel-4074	268	10	time	time	NOUN
cjel-4074	268	11	and	and	CCONJ
cjel-4074	268	12	revert	revert	VERB
cjel-4074	268	13	to	to	ADP
cjel-4074	268	14	the	the	DET
cjel-4074	268	15	use	use	NOUN
cjel-4074	268	16	of	of	ADP
cjel-4074	268	17	section	section	NOUN
cjel-4074	268	18	167	167	NUM
cjel-4074	268	19	depreciation	depreciation	NOUN
cjel-4074	268	20	deductions	deduction	NOUN
cjel-4074	268	21	for	for	ADP
cjel-4074	268	22	the	the	DET
cjel-4074	268	23	remainder	remainder	NOUN
cjel-4074	268	24	of	of	ADP
cjel-4074	268	25	the	the	DET
cjel-4074	268	26	amortizable	amortizable	ADJ
cjel-4074	268	27	basis	basis	NOUN
cjel-4074	268	28	.	.	PUNCT
cjel-4074	269	1	like	like	ADP
cjel-4074	269	2	all	all	DET
cjel-4074	269	3	provisions	provision	NOUN
cjel-4074	269	4	of	of	ADP
cjel-4074	269	5	section	section	NOUN
cjel-4074	269	6	2124	2124	NUM
cjel-4074	269	7	,	,	PUNCT
cjel-4074	269	8	the	the	DET
cjel-4074	269	9	amortization	amortization	NOUN
cjel-4074	269	10	provi(2	provi(2	PROPN
cjel-4074	269	11	)	)	PUNCT
cjel-4074	269	12	amortizable	amortizable	ADJ
cjel-4074	269	13	basis.-the	basis.-the	DET
cjel-4074	269	14	term	term	NOUN
cjel-4074	269	15	"	"	PUNCT
cjel-4074	269	16	amortizable	amortizable	ADJ
cjel-4074	269	17	basis	basis	NOUN
cjel-4074	269	18	"	"	PUNCT
cjel-4074	269	19	means	mean	VERB
cjel-4074	269	20	the	the	DET
cjel-4074	269	21	portion	portion	NOUN
cjel-4074	269	22	of	of	ADP
cjel-4074	269	23	the	the	DET
cjel-4074	269	24	basis	basis	NOUN
cjel-4074	269	25	attributable	attributable	ADJ
cjel-4074	269	26	to	to	ADP
cjel-4074	269	27	amounts	amount	NOUN
cjel-4074	269	28	expended	expend	VERB
cjel-4074	269	29	in	in	ADP
cjel-4074	269	30	connection	connection	NOUN
cjel-4074	269	31	with	with	ADP
cjel-4074	269	32	certified	certified	ADJ
cjel-4074	269	33	rehabilitation	rehabilitation	NOUN
cjel-4074	269	34	.	.	PUNCT
cjel-4074	270	1	(	(	PUNCT
cjel-4074	270	2	3	3	X
cjel-4074	270	3	)	)	PUNCT
cjel-4074	270	4	certified	certify	VERB
cjel-4074	270	5	rehabilitation.-the	rehabilitation.-the	NOUN
cjel-4074	270	6	term	term	NOUN
cjel-4074	270	7	"	"	PUNCT
cjel-4074	270	8	'	'	PUNCT
cjel-4074	270	9	certified	certified	ADJ
cjel-4074	270	10	rehabilitation	rehabilitation	NOUN
cjel-4074	270	11	"	"	PUNCT
cjel-4074	270	12	means	mean	VERB
cjel-4074	270	13	any	any	DET
cjel-4074	270	14	rehabilitation	rehabilitation	NOUN
cjel-4074	270	15	of	of	ADP
cjel-4074	270	16	a	a	DET
cjel-4074	270	17	certified	certify	VERB
cjel-4074	270	18	historic	historic	ADJ
cjel-4074	270	19	structure	structure	NOUN
cjel-4074	270	20	which	which	PRON
cjel-4074	270	21	the	the	DET
cjel-4074	270	22	secretary	secretary	NOUN
cjel-4074	270	23	of	of	ADP
cjel-4074	270	24	the	the	DET
cjel-4074	270	25	interior	interior	PROPN
cjel-4074	270	26	has	have	AUX
cjel-4074	270	27	certified	certify	VERB
cjel-4074	270	28	to	to	ADP
cjel-4074	270	29	the	the	DET
cjel-4074	270	30	secretary	secretary	NOUN
cjel-4074	270	31	as	as	ADP
cjel-4074	270	32	being	be	AUX
cjel-4074	270	33	consistent	consistent	ADJ
cjel-4074	270	34	with	with	ADP
cjel-4074	270	35	the	the	DET
cjel-4074	270	36	historic	historic	ADJ
cjel-4074	270	37	character	character	NOUN
cjel-4074	270	38	of	of	ADP
cjel-4074	270	39	such	such	ADJ
cjel-4074	270	40	property	property	NOUN
cjel-4074	270	41	or	or	CCONJ
cjel-4074	270	42	the	the	DET
cjel-4074	270	43	district	district	NOUN
cjel-4074	270	44	in	in	ADP
cjel-4074	270	45	which	which	PRON
cjel-4074	270	46	such	such	ADJ
cjel-4074	270	47	property	property	NOUN
cjel-4074	270	48	is	be	AUX
cjel-4074	270	49	located	locate	VERB
cjel-4074	270	50	.	.	PUNCT
cjel-4074	271	1	(	(	PUNCT
cjel-4074	271	2	e	e	NOUN
cjel-4074	271	3	)	)	PUNCT
cjel-4074	271	4	depreciation	depreciation	NOUN
cjel-4074	271	5	deduction.-the	deduction.-the	ADJ
cjel-4074	271	6	depreciation	depreciation	NOUN
cjel-4074	271	7	deduction	deduction	NOUN
cjel-4074	271	8	provided	provide	VERB
cjel-4074	271	9	by	by	ADP
cjel-4074	271	10	section	section	NOUN
cjel-4074	271	11	167	167	NUM
cjel-4074	271	12	shall	shall	NOUN
cjel-4074	271	13	,	,	PUNCT
cjel-4074	271	14	despite	despite	SCONJ
cjel-4074	271	15	the	the	DET
cjel-4074	271	16	provisions	provision	NOUN
cjel-4074	271	17	of	of	ADP
cjel-4074	271	18	subsection	subsection	NOUN
cjel-4074	271	19	(	(	PUNCT
cjel-4074	271	20	a	a	NOUN
cjel-4074	271	21	)	)	PUNCT
cjel-4074	271	22	,	,	PUNCT
cjel-4074	271	23	be	be	AUX
cjel-4074	271	24	allowed	allow	VERB
cjel-4074	271	25	with	with	ADP
cjel-4074	271	26	respect	respect	NOUN
cjel-4074	271	27	to	to	ADP
cjel-4074	271	28	the	the	DET
cjel-4074	271	29	portion	portion	NOUN
cjel-4074	271	30	of	of	ADP
cjel-4074	271	31	the	the	DET
cjel-4074	271	32	adjusted	adjusted	ADJ
cjel-4074	271	33	basis	basis	NOUN
cjel-4074	271	34	which	which	PRON
cjel-4074	271	35	is	be	AUX
cjel-4074	271	36	not	not	PART
cjel-4074	271	37	the	the	DET
cjel-4074	271	38	amortizable	amortizable	ADJ
cjel-4074	271	39	basis	basis	NOUN
cjel-4074	271	40	.	.	PUNCT
cjel-4074	272	1	41	41	NUM
cjel-4074	272	2	.	.	PUNCT
cjel-4074	273	1	see	see	VERB
cjel-4074	273	2	notes	note	VERB
cjel-4074	273	3	25	25	NUM
cjel-4074	273	4	-	-	SYM
cjel-4074	273	5	39	39	NUM
cjel-4074	273	6	and	and	CCONJ
cjel-4074	273	7	accompanying	accompany	VERB
cjel-4074	273	8	text	text	NOUN
cjel-4074	273	9	supra	supra	NOUN
cjel-4074	273	10	.	.	PUNCT
cjel-4074	274	1	42	42	NUM
cjel-4074	274	2	.	.	PUNCT
cjel-4074	275	1	new	new	ADJ
cjel-4074	275	2	i.r.c	i.r.c	NOUN
cjel-4074	275	3	.	.	PUNCT
cjel-4074	276	1	§	§	PROPN
cjel-4074	276	2	191	191	NUM
cjel-4074	276	3	(	(	PUNCT
cjel-4074	276	4	d)(3	d)(3	NOUN
cjel-4074	276	5	)	)	PUNCT
cjel-4074	276	6	.	.	PUNCT
cjel-4074	277	1	the	the	DET
cjel-4074	277	2	regulations	regulation	NOUN
cjel-4074	277	3	covering	cover	VERB
cjel-4074	277	4	certification	certification	NOUN
cjel-4074	277	5	of	of	ADP
cjel-4074	277	6	rehabilitations	rehabilitation	NOUN
cjel-4074	277	7	are	be	AUX
cjel-4074	277	8	set	set	VERB
cjel-4074	277	9	out	out	ADP
cjel-4074	277	10	at	at	ADP
cjel-4074	277	11	42	42	NUM
cjel-4074	277	12	fed	feed	VERB
cjel-4074	277	13	.	.	PUNCT
cjel-4074	278	1	reg	reg	NOUN
cjel-4074	278	2	.	.	PUNCT
cjel-4074	279	1	54,548	54,548	NUM
cjel-4074	279	2	(	(	PUNCT
cjel-4074	279	3	1977	1977	NUM
cjel-4074	279	4	)	)	PUNCT
cjel-4074	279	5	(	(	PUNCT
cjel-4074	279	6	to	to	PART
cjel-4074	279	7	be	be	AUX
cjel-4074	279	8	codified	codify	VERB
cjel-4074	279	9	in	in	ADP
cjel-4074	279	10	36	36	NUM
cjel-4074	279	11	c.f.r	c.f.r	NOUN
cjel-4074	279	12	.	.	PUNCT
cjel-4074	280	1	§	§	PROPN
cjel-4074	280	2	67	67	NUM
cjel-4074	280	3	)	)	PUNCT
cjel-4074	280	4	.	.	PUNCT
cjel-4074	281	1	43	43	NUM
cjel-4074	281	2	.	.	PUNCT
cjel-4074	281	3	temporary	temporary	ADJ
cjel-4074	281	4	treasury	treasury	PROPN
cjel-4074	281	5	department	department	PROPN
cjel-4074	281	6	regulations	regulation	NOUN
cjel-4074	281	7	governing	govern	VERB
cjel-4074	281	8	the	the	DET
cjel-4074	281	9	election	election	NOUN
cjel-4074	281	10	procedure	procedure	NOUN
cjel-4074	281	11	are	be	AUX
cjel-4074	281	12	set	set	VERB
cjel-4074	281	13	out	out	ADP
cjel-4074	281	14	at	at	ADP
cjel-4074	281	15	42	42	NUM
cjel-4074	281	16	fed	feed	VERB
cjel-4074	281	17	.	.	PUNCT
cjel-4074	282	1	reg	reg	PROPN
cjel-4074	282	2	.	.	PUNCT
cjel-4074	283	1	18,275	18,275	NUM
cjel-4074	283	2	-	-	SYM
cjel-4074	283	3	18,276	18,276	NUM
cjel-4074	283	4	(	(	PUNCT
cjel-4074	283	5	1977	1977	NUM
cjel-4074	283	6	)	)	PUNCT
cjel-4074	283	7	.	.	PUNCT
cjel-4074	284	1	234	234	NUM
cjel-4074	284	2	columbia	columbia	PROPN
cjel-4074	284	3	journal	journal	PROPN
cjel-4074	284	4	of	of	ADP
cjel-4074	284	5	environmental	environmental	ADJ
cjel-4074	284	6	law	law	NOUN
cjel-4074	284	7	[	[	X
cjel-4074	284	8	4	4	NUM
cjel-4074	284	9	:	:	SYM
cjel-4074	284	10	221	221	NUM
cjel-4074	284	11	sions	sion	NOUN
cjel-4074	284	12	have	have	VERB
cjel-4074	284	13	a	a	DET
cjel-4074	284	14	prescribed	prescribe	VERB
cjel-4074	284	15	effective	effective	ADJ
cjel-4074	284	16	life	life	NOUN
cjel-4074	284	17	;	;	PUNCT
cjel-4074	284	18	a4	a4	NOUN
cjel-4074	284	19	section	section	NOUN
cjel-4074	284	20	191	191	NUM
cjel-4074	284	21	applies	apply	VERB
cjel-4074	284	22	with	with	ADP
cjel-4074	284	23	respect	respect	NOUN
cjel-4074	284	24	to	to	ADP
cjel-4074	284	25	additions	addition	NOUN
cjel-4074	284	26	to	to	ADP
cjel-4074	284	27	capital	capital	NOUN
cjel-4074	284	28	account	account	NOUN
cjel-4074	284	29	made	make	VERB
cjel-4074	284	30	after	after	ADP
cjel-4074	284	31	june	june	PROPN
cjel-4074	284	32	14	14	NUM
cjel-4074	284	33	,	,	PUNCT
cjel-4074	284	34	1976	1976	NUM
cjel-4074	284	35	and	and	CCONJ
cjel-4074	284	36	before	before	ADP
cjel-4074	284	37	june	june	PROPN
cjel-4074	284	38	15	15	NUM
cjel-4074	284	39	,	,	PUNCT
cjel-4074	284	40	1981	1981	NUM
cjel-4074	284	41	.	.	PUNCT
cjel-4074	285	1	2	2	X
cjel-4074	285	2	.	.	NUM
cjel-4074	285	3	accelerated	accelerate	VERB
cjel-4074	285	4	depreciation	depreciation	NOUN
cjel-4074	285	5	of	of	ADP
cjel-4074	285	6	substantially	substantially	ADV
cjel-4074	285	7	rehabilitated	rehabilitate	VERB
cjel-4074	285	8	property	property	NOUN
cjel-4074	285	9	section	section	NOUN
cjel-4074	285	10	2124	2124	NUM
cjel-4074	285	11	of	of	ADP
cjel-4074	285	12	the	the	DET
cjel-4074	285	13	tra	tra	NOUN
cjel-4074	285	14	also	also	ADV
cjel-4074	285	15	adds	add	VERB
cjel-4074	285	16	a	a	DET
cjel-4074	285	17	new	new	ADJ
cjel-4074	285	18	section	section	NOUN
cjel-4074	285	19	167(o	167(o	NOUN
cjel-4074	285	20	)	)	PUNCT
cjel-4074	285	21	to	to	ADP
cjel-4074	285	22	the	the	DET
cjel-4074	285	23	internal	internal	ADJ
cjel-4074	285	24	revenue	revenue	NOUN
cjel-4074	285	25	code	code	NOUN
cjel-4074	285	26	.	.	PUNCT
cjel-4074	286	1	45	45	NUM
cjel-4074	286	2	under	under	ADP
cjel-4074	286	3	this	this	DET
cjel-4074	286	4	new	new	ADJ
cjel-4074	286	5	section	section	NOUN
cjel-4074	286	6	,	,	PUNCT
cjel-4074	286	7	a	a	DET
cjel-4074	286	8	taxpayer	taxpayer	NOUN
cjel-4074	286	9	may	may	AUX
cjel-4074	286	10	compute	compute	VERB
cjel-4074	286	11	the	the	DET
cjel-4074	286	12	depreciation	depreciation	NOUN
cjel-4074	286	13	deductions	deduction	NOUN
cjel-4074	286	14	for	for	ADP
cjel-4074	286	15	the	the	DET
cjel-4074	286	16	entire	entire	ADJ
cjel-4074	286	17	basis	basis	NOUN
cjel-4074	286	18	of	of	ADP
cjel-4074	286	19	a	a	DET
cjel-4074	286	20	"	"	PUNCT
cjel-4074	286	21	substantially	substantially	ADV
cjel-4074	286	22	rehabilitated	rehabilitate	VERB
cjel-4074	286	23	historic	historic	ADJ
cjel-4074	286	24	property	property	NOUN
cjel-4074	286	25	"	"	PUNCT
cjel-4074	286	26	as	as	SCONJ
cjel-4074	286	27	though	though	SCONJ
cjel-4074	286	28	he	he	PRON
cjel-4074	286	29	were	be	AUX
cjel-4074	286	30	the	the	DET
cjel-4074	286	31	original	original	ADJ
cjel-4074	286	32	user	user	NOUN
cjel-4074	286	33	of	of	ADP
cjel-4074	286	34	such	such	ADJ
cjel-4074	286	35	property	property	NOUN
cjel-4074	286	36	.	.	PUNCT
cjel-4074	287	1	as	as	ADP
cjel-4074	287	2	a	a	DET
cjel-4074	287	3	result	result	NOUN
cjel-4074	287	4	,	,	PUNCT
cjel-4074	287	5	the	the	DET
cjel-4074	287	6	taxpayer	taxpayer	NOUN
cjel-4074	287	7	is	be	AUX
cjel-4074	287	8	entitled	entitle	VERB
cjel-4074	287	9	to	to	PART
cjel-4074	287	10	depreciate	depreciate	VERB
cjel-4074	287	11	the	the	DET
cjel-4074	287	12	property	property	NOUN
cjel-4074	287	13	using	use	VERB
cjel-4074	287	14	the	the	DET
cjel-4074	287	15	accelerated	accelerated	ADJ
cjel-4074	287	16	depreciation	depreciation	NOUN
cjel-4074	287	17	methods	method	NOUN
cjel-4074	287	18	allowable	allowable	ADJ
cjel-4074	287	19	to	to	ADP
cjel-4074	287	20	original	original	ADJ
cjel-4074	287	21	users	user	NOUN
cjel-4074	287	22	under	under	ADP
cjel-4074	287	23	i.r.c	i.r.c	NOUN
cjel-4074	287	24	.	.	PUNCT
cjel-4074	288	1	section	section	NOUN
cjel-4074	288	2	167	167	NUM
cjel-4074	288	3	.	.	PUNCT
cjel-4074	289	1	thus	thus	ADV
cjel-4074	289	2	,	,	PUNCT
cjel-4074	289	3	instead	instead	ADV
cjel-4074	289	4	of	of	ADP
cjel-4074	289	5	being	be	AUX
cjel-4074	289	6	limited	limit	VERB
cjel-4074	289	7	to	to	ADP
cjel-4074	289	8	the	the	DET
cjel-4074	289	9	straight	straight	ADJ
cjel-4074	289	10	line	line	NOUN
cjel-4074	289	11	depreciation	depreciation	NOUN
cjel-4074	289	12	method	method	NOUN
cjel-4074	289	13	(	(	PUNCT
cjel-4074	289	14	or	or	CCONJ
cjel-4074	289	15	the	the	DET
cjel-4074	289	16	125	125	NUM
cjel-4074	289	17	percent	percent	NOUN
cjel-4074	289	18	declining	decline	VERB
cjel-4074	289	19	balance	balance	NOUN
cjel-4074	289	20	method	method	NOUN
cjel-4074	289	21	for	for	ADP
cjel-4074	289	22	certain	certain	ADJ
cjel-4074	289	23	used	use	VERB
cjel-4074	289	24	residential	residential	ADJ
cjel-4074	289	25	rental	rental	ADJ
cjel-4074	289	26	property	property	NOUN
cjel-4074	289	27	)	)	PUNCT
cjel-4074	289	28	,	,	PUNCT
cjel-4074	289	29	the	the	DET
cjel-4074	289	30	taxpayer	taxpayer	NOUN
cjel-4074	289	31	can	can	AUX
cjel-4074	289	32	use	use	VERB
cjel-4074	289	33	the	the	DET
cjel-4074	289	34	more	more	ADV
cjel-4074	289	35	favorable	favorable	ADJ
cjel-4074	289	36	150	150	NUM
cjel-4074	289	37	percent	percent	NOUN
cjel-4074	289	38	declining	decline	VERB
cjel-4074	289	39	balance	balance	NOUN
cjel-4074	289	40	method	method	NOUN
cjel-4074	289	41	(	(	PUNCT
cjel-4074	289	42	or	or	CCONJ
cjel-4074	289	43	the	the	DET
cjel-4074	289	44	200	200	NUM
cjel-4074	289	45	percent	percent	NOUN
cjel-4074	289	46	declining	decline	VERB
cjel-4074	289	47	balance	balance	NOUN
cjel-4074	289	48	method	method	NOUN
cjel-4074	289	49	for	for	ADP
cjel-4074	289	50	certain	certain	ADJ
cjel-4074	289	51	residential	residential	ADJ
cjel-4074	289	52	rental	rental	ADJ
cjel-4074	289	53	property	property	NOUN
cjel-4074	289	54	)	)	PUNCT
cjel-4074	289	55	.	.	PUNCT
cjel-4074	290	1	46	46	NUM
cjel-4074	290	2	in	in	ADP
cjel-4074	290	3	order	order	NOUN
cjel-4074	290	4	to	to	PART
cjel-4074	290	5	qualify	qualify	VERB
cjel-4074	290	6	as	as	ADP
cjel-4074	290	7	a	a	DET
cjel-4074	290	8	"	"	PUNCT
cjel-4074	290	9	substantially	substantially	ADV
cjel-4074	290	10	rehabilitated	rehabilitate	VERB
cjel-4074	290	11	historic	historic	ADJ
cjel-4074	290	12	property	property	NOUN
cjel-4074	290	13	,	,	PUNCT
cjel-4074	290	14	"	"	PUNCT
cjel-4074	290	15	the	the	DET
cjel-4074	290	16	certified	certified	ADJ
cjel-4074	290	17	historic	historic	ADJ
cjel-4074	290	18	structure4	structure4	NOUN
cjel-4074	290	19	7	7	NUM
cjel-4074	290	20	must	must	AUX
cjel-4074	290	21	have	have	AUX
cjel-4074	290	22	undergone	undergo	VERB
cjel-4074	290	23	a	a	DET
cjel-4074	290	24	cer44	cer44	NOUN
cjel-4074	290	25	.	.	PUNCT
cjel-4074	291	1	senator	senator	PROPN
cjel-4074	291	2	beall	beall	PROPN
cjel-4074	291	3	created	create	VERB
cjel-4074	291	4	the	the	DET
cjel-4074	291	5	5	5	NUM
cjel-4074	291	6	-	-	PUNCT
cjel-4074	291	7	year	year	NOUN
cjel-4074	291	8	termination	termination	NOUN
cjel-4074	291	9	date	date	NOUN
cjel-4074	291	10	in	in	ADP
cjel-4074	291	11	the	the	DET
cjel-4074	291	12	belief	belief	NOUN
cjel-4074	291	13	that	that	SCONJ
cjel-4074	291	14	tax	tax	NOUN
cjel-4074	291	15	expenditures	expenditure	NOUN
cjel-4074	291	16	,	,	PUNCT
cjel-4074	291	17	like	like	ADP
cjel-4074	291	18	other	other	ADJ
cjel-4074	291	19	federal	federal	ADJ
cjel-4074	291	20	programs	program	NOUN
cjel-4074	291	21	,	,	PUNCT
cjel-4074	291	22	should	should	AUX
cjel-4074	291	23	be	be	AUX
cjel-4074	291	24	periodically	periodically	ADV
cjel-4074	291	25	reviewed	review	VERB
cjel-4074	291	26	.	.	PUNCT
cjel-4074	292	1	see	see	VERB
cjel-4074	292	2	122	122	NUM
cjel-4074	292	3	cong	cong	NOUN
cjel-4074	292	4	.	.	PUNCT
cjel-4074	293	1	rec	rec	PROPN
cjel-4074	293	2	.	.	PUNCT
cjel-4074	294	1	s12,708	s12,708	PROPN
cjel-4074	294	2	(	(	PUNCT
cjel-4074	294	3	daily	daily	PROPN
cjel-4074	294	4	ed	ed	NOUN
cjel-4074	294	5	.	.	PUNCT
cjel-4074	295	1	july	july	PROPN
cjel-4074	295	2	28	28	NUM
cjel-4074	295	3	,	,	PUNCT
cjel-4074	295	4	1976	1976	NUM
cjel-4074	295	5	)	)	PUNCT
cjel-4074	295	6	(	(	PUNCT
cjel-4074	295	7	remarks	remark	NOUN
cjel-4074	295	8	of	of	ADP
cjel-4074	295	9	sen	sen	PROPN
cjel-4074	295	10	.	.	PROPN
cjel-4074	295	11	beall	beall	PROPN
cjel-4074	295	12	)	)	PUNCT
cjel-4074	295	13	.	.	PUNCT
cjel-4074	296	1	45	45	NUM
cjel-4074	296	2	.	.	PUNCT
cjel-4074	296	3	new	new	ADJ
cjel-4074	296	4	i.r.c	i.r.c	NOUN
cjel-4074	296	5	.	.	PUNCT
cjel-4074	297	1	§	§	PROPN
cjel-4074	297	2	167(o	167(o	NOUN
cjel-4074	297	3	)	)	PUNCT
cjel-4074	297	4	provides	provide	VERB
cjel-4074	297	5	:	:	PUNCT
cjel-4074	297	6	(	(	PUNCT
cjel-4074	297	7	1	1	X
cjel-4074	297	8	)	)	PUNCT
cjel-4074	297	9	general	general	ADJ
cjel-4074	297	10	rule.-pursuant	rule.-pursuant	NOUN
cjel-4074	297	11	to	to	ADP
cjel-4074	297	12	regulations	regulation	NOUN
cjel-4074	297	13	prescribed	prescribe	VERB
cjel-4074	297	14	by	by	ADP
cjel-4074	297	15	the	the	DET
cjel-4074	297	16	secretary	secretary	NOUN
cjel-4074	297	17	,	,	PUNCT
cjel-4074	297	18	the	the	DET
cjel-4074	297	19	taxpayer	taxpayer	NOUN
cjel-4074	297	20	may	may	AUX
cjel-4074	297	21	elect	elect	VERB
cjel-4074	297	22	to	to	PART
cjel-4074	297	23	compute	compute	VERB
cjel-4074	297	24	the	the	DET
cjel-4074	297	25	depreciation	depreciation	NOUN
cjel-4074	297	26	deduction	deduction	NOUN
cjel-4074	297	27	attributable	attributable	ADJ
cjel-4074	297	28	to	to	ADP
cjel-4074	297	29	substantially	substantially	ADV
cjel-4074	297	30	rehabilitated	rehabilitate	VERB
cjel-4074	297	31	historic	historic	ADJ
cjel-4074	297	32	property	property	NOUN
cjel-4074	297	33	as	as	ADP
cjel-4074	297	34	though	though	SCONJ
cjel-4074	297	35	the	the	DET
cjel-4074	297	36	original	original	ADJ
cjel-4074	297	37	use	use	NOUN
cjel-4074	297	38	of	of	ADP
cjel-4074	297	39	such	such	ADJ
cjel-4074	297	40	property	property	NOUN
cjel-4074	297	41	commenced	commence	VERB
cjel-4074	297	42	with	with	ADP
cjel-4074	297	43	him	he	PRON
cjel-4074	297	44	.	.	PUNCT
cjel-4074	298	1	the	the	DET
cjel-4074	298	2	election	election	NOUN
cjel-4074	298	3	shall	shall	AUX
cjel-4074	298	4	be	be	AUX
cjel-4074	298	5	effective	effective	ADJ
cjel-4074	298	6	with	with	ADP
cjel-4074	298	7	respect	respect	NOUN
cjel-4074	298	8	to	to	ADP
cjel-4074	298	9	the	the	DET
cjel-4074	298	10	taxable	taxable	ADJ
cjel-4074	298	11	year	year	NOUN
cjel-4074	298	12	referred	refer	VERB
cjel-4074	298	13	to	to	ADP
cjel-4074	298	14	in	in	ADP
cjel-4074	298	15	paragraph	paragraph	NOUN
cjel-4074	298	16	(	(	PUNCT
cjel-4074	298	17	2	2	NUM
cjel-4074	298	18	)	)	PUNCT
cjel-4074	298	19	and	and	CCONJ
cjel-4074	298	20	all	all	PRON
cjel-4074	298	21	succeeding	succeed	VERB
cjel-4074	298	22	taxable	taxable	ADJ
cjel-4074	298	23	years	year	NOUN
cjel-4074	298	24	.	.	PUNCT
cjel-4074	299	1	(	(	PUNCT
cjel-4074	299	2	2	2	X
cjel-4074	299	3	)	)	PUNCT
cjel-4074	299	4	substantially	substantially	ADV
cjel-4074	299	5	rehabilitated	rehabilitate	VERB
cjel-4074	299	6	property.-for	property.-for	ADP
cjel-4074	299	7	purposes	purpose	NOUN
cjel-4074	299	8	of	of	ADP
cjel-4074	299	9	paragraph	paragraph	NOUN
cjel-4074	299	10	(	(	PUNCT
cjel-4074	299	11	1	1	NUM
cjel-4074	299	12	)	)	PUNCT
cjel-4074	299	13	,	,	PUNCT
cjel-4074	299	14	the	the	DET
cjel-4074	299	15	term	term	NOUN
cjel-4074	299	16	"	"	PUNCT
cjel-4074	299	17	substantially	substantially	ADV
cjel-4074	299	18	rehabilitated	rehabilitate	VERB
cjel-4074	299	19	historic	historic	ADJ
cjel-4074	299	20	property	property	NOUN
cjel-4074	299	21	"	"	PUNCT
cjel-4074	299	22	means	mean	VERB
cjel-4074	299	23	any	any	DET
cjel-4074	299	24	certified	certified	ADJ
cjel-4074	299	25	historic	historic	ADJ
cjel-4074	299	26	structure	structure	NOUN
cjel-4074	299	27	(	(	PUNCT
cjel-4074	299	28	as	as	SCONJ
cjel-4074	299	29	defined	define	VERB
cjel-4074	299	30	in	in	ADP
cjel-4074	299	31	section	section	NOUN
cjel-4074	299	32	191(d)(1	191(d)(1	NUM
cjel-4074	299	33	)	)	PUNCT
cjel-4074	299	34	)	)	PUNCT
cjel-4074	299	35	with	with	ADP
cjel-4074	299	36	respect	respect	NOUN
cjel-4074	299	37	to	to	ADP
cjel-4074	299	38	which	which	PRON
cjel-4074	299	39	the	the	DET
cjel-4074	299	40	additions	addition	NOUN
cjel-4074	299	41	to	to	PART
cjel-4074	299	42	capital	capital	NOUN
cjel-4074	299	43	account	account	NOUN
cjel-4074	299	44	for	for	ADP
cjel-4074	299	45	any	any	DET
cjel-4074	299	46	certified	certified	ADJ
cjel-4074	299	47	rehabilitation	rehabilitation	NOUN
cjel-4074	299	48	(	(	PUNCT
cjel-4074	299	49	as	as	SCONJ
cjel-4074	299	50	defined	define	VERB
cjel-4074	299	51	in	in	ADP
cjel-4074	299	52	section	section	NOUN
cjel-4074	299	53	191(d)(3	191(d)(3	NUM
cjel-4074	299	54	)	)	PUNCT
cjel-4074	299	55	)	)	PUNCT
cjel-4074	299	56	during	during	ADP
cjel-4074	299	57	the	the	DET
cjel-4074	299	58	24	24	NUM
cjel-4074	299	59	-	-	PUNCT
cjel-4074	299	60	month	month	NOUN
cjel-4074	299	61	period	period	NOUN
cjel-4074	299	62	ending	end	VERB
cjel-4074	299	63	on	on	ADP
cjel-4074	299	64	the	the	DET
cjel-4074	299	65	last	last	ADJ
cjel-4074	299	66	day	day	NOUN
cjel-4074	299	67	of	of	ADP
cjel-4074	299	68	any	any	DET
cjel-4074	299	69	taxable	taxable	ADJ
cjel-4074	299	70	year	year	NOUN
cjel-4074	299	71	,	,	PUNCT
cjel-4074	299	72	reduced	reduce	VERB
cjel-4074	299	73	by	by	ADP
cjel-4074	299	74	any	any	DET
cjel-4074	299	75	amounts	amount	NOUN
cjel-4074	299	76	allowed	allow	VERB
cjel-4074	299	77	or	or	CCONJ
cjel-4074	299	78	allowable	allowable	ADJ
cjel-4074	299	79	as	as	ADP
cjel-4074	299	80	depreciation	depreciation	NOUN
cjel-4074	299	81	or	or	CCONJ
cjel-4074	299	82	amortization	amortization	NOUN
cjel-4074	299	83	with	with	ADP
cjel-4074	299	84	respect	respect	NOUN
cjel-4074	299	85	thereto	thereto	VERB
cjel-4074	299	86	,	,	PUNCT
cjel-4074	299	87	exceeds	exceed	VERB
cjel-4074	299	88	[	[	X
cjel-4074	299	89	sic	sic	ADJ
cjel-4074	299	90	]	]	X
cjel-4074	299	91	the	the	PRON
cjel-4074	299	92	greater	great	ADJ
cjel-4074	299	93	of(a	of(a	NUM
cjel-4074	299	94	)	)	PUNCT
cjel-4074	299	95	the	the	DET
cjel-4074	299	96	adjusted	adjusted	ADJ
cjel-4074	299	97	basis	basis	NOUN
cjel-4074	299	98	of	of	ADP
cjel-4074	299	99	such	such	ADJ
cjel-4074	299	100	property	property	NOUN
cjel-4074	299	101	,	,	PUNCT
cjel-4074	299	102	or	or	CCONJ
cjel-4074	299	103	(	(	PUNCT
cjel-4074	299	104	b	b	NOUN
cjel-4074	299	105	)	)	PUNCT
cjel-4074	299	106	$	$	SYM
cjel-4074	299	107	5,000	5,000	NUM
cjel-4074	299	108	.	.	PUNCT
cjel-4074	300	1	the	the	DET
cjel-4074	300	2	adjusted	adjusted	ADJ
cjel-4074	300	3	basis	basis	NOUN
cjel-4074	300	4	of	of	ADP
cjel-4074	300	5	the	the	DET
cjel-4074	300	6	property	property	NOUN
cjel-4074	300	7	shall	shall	AUX
cjel-4074	300	8	be	be	AUX
cjel-4074	300	9	determined	determine	VERB
cjel-4074	300	10	as	as	ADP
cjel-4074	300	11	of	of	ADP
cjel-4074	300	12	the	the	DET
cjel-4074	300	13	beginning	beginning	NOUN
cjel-4074	300	14	of	of	ADP
cjel-4074	300	15	the	the	DET
cjel-4074	300	16	first	first	ADJ
cjel-4074	300	17	day	day	NOUN
cjel-4074	300	18	of	of	ADP
cjel-4074	300	19	such	such	ADJ
cjel-4074	300	20	24	24	NUM
cjel-4074	300	21	-	-	PUNCT
cjel-4074	300	22	month	month	NOUN
cjel-4074	300	23	period	period	NOUN
cjel-4074	300	24	,	,	PUNCT
cjel-4074	300	25	or	or	CCONJ
cjel-4074	300	26	of	of	ADP
cjel-4074	300	27	the	the	DET
cjel-4074	300	28	holding	hold	VERB
cjel-4074	300	29	period	period	NOUN
cjel-4074	300	30	of	of	ADP
cjel-4074	300	31	the	the	DET
cjel-4074	300	32	property	property	NOUN
cjel-4074	300	33	(	(	PUNCT
cjel-4074	300	34	within	within	ADP
cjel-4074	300	35	the	the	DET
cjel-4074	300	36	meaning	meaning	NOUN
cjel-4074	300	37	of	of	ADP
cjel-4074	300	38	section	section	NOUN
cjel-4074	300	39	1250(e	1250(e	NUM
cjel-4074	300	40	)	)	PUNCT
cjel-4074	300	41	)	)	PUNCT
cjel-4074	300	42	,	,	PUNCT
cjel-4074	300	43	whichever	whichever	PRON
cjel-4074	300	44	is	be	AUX
cjel-4074	300	45	later	later	ADV
cjel-4074	300	46	.	.	PUNCT
cjel-4074	301	1	46	46	X
cjel-4074	301	2	.	.	PUNCT
cjel-4074	302	1	see	see	VERB
cjel-4074	302	2	notes	note	NOUN
cjel-4074	302	3	21	21	NUM
cjel-4074	302	4	-	-	SYM
cjel-4074	302	5	23	23	NUM
cjel-4074	302	6	and	and	CCONJ
cjel-4074	302	7	accompanying	accompany	VERB
cjel-4074	302	8	text	text	NOUN
cjel-4074	302	9	supra	supra	NOUN
cjel-4074	302	10	.	.	PUNCT
cjel-4074	303	1	the	the	DET
cjel-4074	303	2	taxpayer	taxpayer	NOUN
cjel-4074	303	3	is	be	AUX
cjel-4074	303	4	likewise	likewise	ADV
cjel-4074	303	5	entitled	entitle	VERB
cjel-4074	303	6	to	to	PART
cjel-4074	303	7	utilize	utilize	VERB
cjel-4074	303	8	other	other	ADJ
cjel-4074	303	9	methods	method	NOUN
cjel-4074	303	10	of	of	ADP
cjel-4074	303	11	accelerated	accelerate	VERB
cjel-4074	303	12	depreciation	depreciation	NOUN
cjel-4074	303	13	consistent	consistent	ADJ
cjel-4074	303	14	with	with	ADP
cjel-4074	303	15	the	the	DET
cjel-4074	303	16	requirements	requirement	NOUN
cjel-4074	303	17	of	of	ADP
cjel-4074	303	18	i.r.c	i.r.c	NOUN
cjel-4074	303	19	.	.	PUNCT
cjel-4074	304	1	§	§	PROPN
cjel-4074	304	2	167(b	167(b	PROPN
cjel-4074	304	3	)	)	PUNCT
cjel-4074	304	4	and	and	CCONJ
cjel-4074	304	5	(	(	PUNCT
cjel-4074	304	6	j	j	PROPN
cjel-4074	304	7	)	)	PUNCT
cjel-4074	304	8	.	.	PUNCT
cjel-4074	305	1	47	47	NUM
cjel-4074	305	2	.	.	PUNCT
cjel-4074	306	1	see	see	VERB
cjel-4074	306	2	notes	note	VERB
cjel-4074	306	3	25	25	NUM
cjel-4074	306	4	-	-	SYM
cjel-4074	306	5	39	39	NUM
cjel-4074	306	6	and	and	CCONJ
cjel-4074	306	7	accompanying	accompany	VERB
cjel-4074	306	8	text	text	NOUN
cjel-4074	306	9	supra	supra	NOUN
cjel-4074	306	10	.	.	PUNCT
cjel-4074	307	1	1978	1978	NUM
cjel-4074	307	2	]	]	PUNCT
cjel-4074	307	3	historic	historic	ADJ
cjel-4074	307	4	preservation	preservation	NOUN
cjel-4074	307	5	and	and	CCONJ
cjel-4074	307	6	the	the	DET
cjel-4074	307	7	tax	tax	NOUN
cjel-4074	307	8	reform	reform	NOUN
cjel-4074	307	9	act	act	NOUN
cjel-4074	307	10	of	of	ADP
cjel-4074	307	11	1976	1976	NUM
cjel-4074	307	12	235	235	NUM
cjel-4074	307	13	tified	tified	ADJ
cjel-4074	307	14	rehabilitation48	rehabilitation48	NOUN
cjel-4074	307	15	in	in	ADP
cjel-4074	307	16	which	which	PRON
cjel-4074	307	17	the	the	DET
cjel-4074	307	18	capital	capital	NOUN
cjel-4074	307	19	expenditures	expenditure	NOUN
cjel-4074	307	20	(	(	PUNCT
cjel-4074	307	21	reduced	reduce	VERB
cjel-4074	307	22	by	by	ADP
cjel-4074	307	23	any	any	PRON
cjel-4074	307	24	.	.	PUNCT
cjel-4074	308	1	amounts	amount	NOUN
cjel-4074	308	2	allowed	allow	VERB
cjel-4074	308	3	as	as	ADP
cjel-4074	308	4	depreciation	depreciation	NOUN
cjel-4074	308	5	or	or	CCONJ
cjel-4074	308	6	amortization	amortization	NOUN
cjel-4074	308	7	with	with	ADP
cjel-4074	308	8	respect	respect	NOUN
cjel-4074	308	9	thereto	thereto	VERB
cjel-4074	308	10	)	)	PUNCT
cjel-4074	308	11	incurred	incur	VERB
cjel-4074	308	12	during	during	ADP
cjel-4074	308	13	the	the	DET
cjel-4074	308	14	24	24	NUM
cjel-4074	308	15	-	-	PUNCT
cjel-4074	308	16	month	month	NOUN
cjel-4074	308	17	period	period	NOUN
cjel-4074	308	18	ending	end	VERB
cjel-4074	308	19	on	on	ADP
cjel-4074	308	20	the	the	DET
cjel-4074	308	21	last	last	ADJ
cjel-4074	308	22	day	day	NOUN
cjel-4074	308	23	of	of	ADP
cjel-4074	308	24	any	any	DET
cjel-4074	308	25	taxable	taxable	ADJ
cjel-4074	308	26	year	year	NOUN
cjel-4074	308	27	exceed	exceed	VERB
cjel-4074	308	28	the	the	DET
cjel-4074	308	29	greater	great	ADJ
cjel-4074	308	30	of	of	ADP
cjel-4074	308	31	(	(	PUNCT
cjel-4074	308	32	1	1	X
cjel-4074	308	33	)	)	PUNCT
cjel-4074	308	34	the	the	DET
cjel-4074	308	35	adjusted	adjusted	ADJ
cjel-4074	308	36	basis	basis	NOUN
cjel-4074	308	37	of	of	ADP
cjel-4074	308	38	the	the	DET
cjel-4074	308	39	property	property	NOUN
cjel-4074	308	40	on	on	ADP
cjel-4074	308	41	the	the	DET
cjel-4074	308	42	first	first	ADJ
cjel-4074	308	43	day	day	NOUN
cjel-4074	308	44	of	of	ADP
cjel-4074	308	45	the	the	DET
cjel-4074	308	46	24	24	NUM
cjel-4074	308	47	-	-	PUNCT
cjel-4074	308	48	month	month	NOUN
cjel-4074	308	49	period	period	NOUN
cjel-4074	308	50	(	(	PUNCT
cjel-4074	308	51	or	or	CCONJ
cjel-4074	308	52	of	of	ADP
cjel-4074	308	53	the	the	DET
cjel-4074	308	54	holding	hold	VERB
cjel-4074	308	55	period	period	NOUN
cjel-4074	308	56	of	of	ADP
cjel-4074	308	57	the	the	DET
cjel-4074	308	58	property	property	NOUN
cjel-4074	308	59	,	,	PUNCT
cjel-4074	308	60	whichever	whichever	PRON
cjel-4074	308	61	is	be	AUX
cjel-4074	308	62	later	later	ADV
cjel-4074	308	63	)	)	PUNCT
cjel-4074	308	64	or	or	CCONJ
cjel-4074	308	65	(	(	PUNCT
cjel-4074	308	66	2	2	NUM
cjel-4074	308	67	)	)	PUNCT
cjel-4074	308	68	$	$	SYM
cjel-4074	308	69	5,000	5,000	NUM
cjel-4074	308	70	.	.	PUNCT
cjel-4074	309	1	thus	thus	ADV
cjel-4074	309	2	,	,	PUNCT
cjel-4074	309	3	as	as	ADV
cjel-4074	309	4	long	long	ADV
cjel-4074	309	5	as	as	SCONJ
cjel-4074	309	6	the	the	DET
cjel-4074	309	7	rehabilitation	rehabilitation	NOUN
cjel-4074	309	8	expenditures	expenditure	NOUN
cjel-4074	309	9	meet	meet	VERB
cjel-4074	309	10	the	the	DET
cjel-4074	309	11	minimum	minimum	NOUN
cjel-4074	309	12	amount	amount	NOUN
cjel-4074	309	13	,	,	PUNCT
cjel-4074	309	14	the	the	DET
cjel-4074	309	15	taxpayer	taxpayer	NOUN
cjel-4074	309	16	may	may	AUX
cjel-4074	309	17	take	take	VERB
cjel-4074	309	18	accelerated	accelerate	VERB
cjel-4074	309	19	depreciation	depreciation	NOUN
cjel-4074	309	20	deductions	deduction	NOUN
cjel-4074	309	21	based	base	VERB
cjel-4074	309	22	on	on	ADP
cjel-4074	309	23	the	the	DET
cjel-4074	309	24	entire	entire	ADJ
cjel-4074	309	25	adjusted	adjusted	ADJ
cjel-4074	309	26	basis	basis	NOUN
cjel-4074	309	27	of	of	ADP
cjel-4074	309	28	the	the	DET
cjel-4074	309	29	structure	structure	NOUN
cjel-4074	309	30	.	.	PUNCT
cjel-4074	310	1	thus	thus	ADV
cjel-4074	310	2	,	,	PUNCT
cjel-4074	310	3	in	in	ADP
cjel-4074	310	4	contrast	contrast	NOUN
cjel-4074	310	5	to	to	ADP
cjel-4074	310	6	the	the	DET
cjel-4074	310	7	amortization	amortization	NOUN
cjel-4074	310	8	provisions	provision	NOUN
cjel-4074	310	9	,	,	PUNCT
cjel-4074	310	10	these	these	DET
cjel-4074	310	11	provisions	provision	NOUN
cjel-4074	310	12	authorizing	authorize	VERB
cjel-4074	310	13	accelerated	accelerate	VERB
cjel-4074	310	14	depreciation	depreciation	NOUN
cjel-4074	310	15	call	call	NOUN
cjel-4074	310	16	for	for	ADP
cjel-4074	310	17	deductions	deduction	NOUN
cjel-4074	310	18	which	which	PRON
cjel-4074	310	19	apply	apply	VERB
cjel-4074	310	20	to	to	ADP
cjel-4074	310	21	the	the	DET
cjel-4074	310	22	entire	entire	ADJ
cjel-4074	310	23	adjusted	adjusted	ADJ
cjel-4074	310	24	basis	basis	NOUN
cjel-4074	310	25	of	of	ADP
cjel-4074	310	26	the	the	DET
cjel-4074	310	27	structure	structure	NOUN
cjel-4074	310	28	and	and	CCONJ
cjel-4074	310	29	which	which	PRON
cjel-4074	310	30	extend	extend	VERB
cjel-4074	310	31	throughout	throughout	ADP
cjel-4074	310	32	the	the	DET
cjel-4074	310	33	structure	structure	NOUN
cjel-4074	310	34	's	's	PART
cjel-4074	310	35	remaining	remain	VERB
cjel-4074	310	36	useful	useful	ADJ
cjel-4074	310	37	life	life	NOUN
cjel-4074	310	38	.	.	PUNCT
cjel-4074	311	1	these	these	DET
cjel-4074	311	2	provisions	provision	NOUN
cjel-4074	311	3	also	also	ADV
cjel-4074	311	4	require	require	VERB
cjel-4074	311	5	minimum	minimum	ADJ
cjel-4074	311	6	rehabilitation	rehabilitation	NOUN
cjel-4074	311	7	expenditures	expenditure	NOUN
cjel-4074	311	8	,	,	PUNCT
cjel-4074	311	9	and	and	CCONJ
cjel-4074	311	10	,	,	PUNCT
cjel-4074	311	11	unlike	unlike	ADP
cjel-4074	311	12	the	the	DET
cjel-4074	311	13	amortization	amortization	NOUN
cjel-4074	311	14	provisions	provision	NOUN
cjel-4074	311	15	,	,	PUNCT
cjel-4074	311	16	they	they	PRON
cjel-4074	311	17	do	do	AUX
cjel-4074	311	18	not	not	PART
cjel-4074	311	19	provide	provide	VERB
cjel-4074	311	20	for	for	ADP
cjel-4074	311	21	deductions	deduction	NOUN
cjel-4074	311	22	beginning	begin	VERB
cjel-4074	311	23	in	in	ADP
cjel-4074	311	24	the	the	DET
cjel-4074	311	25	month	month	NOUN
cjel-4074	311	26	after	after	SCONJ
cjel-4074	311	27	the	the	DET
cjel-4074	311	28	additions	addition	NOUN
cjel-4074	311	29	to	to	ADP
cjel-4074	311	30	the	the	DET
cjel-4074	311	31	capital	capital	NOUN
cjel-4074	311	32	account	account	NOUN
cjel-4074	311	33	are	be	AUX
cjel-4074	311	34	made	make	VERB
cjel-4074	311	35	.	.	PUNCT
cjel-4074	312	1	the	the	DET
cjel-4074	312	2	provisions	provision	NOUN
cjel-4074	312	3	apply	apply	VERB
cjel-4074	312	4	with	with	ADP
cjel-4074	312	5	respect	respect	NOUN
cjel-4074	312	6	to	to	ADP
cjel-4074	312	7	such	such	ADJ
cjel-4074	312	8	additions	addition	NOUN
cjel-4074	312	9	occurring	occur	VERB
cjel-4074	312	10	after	after	ADP
cjel-4074	312	11	june	june	PROPN
cjel-4074	312	12	30	30	NUM
cjel-4074	312	13	,	,	PUNCT
cjel-4074	312	14	1976	1976	NUM
cjel-4074	312	15	and	and	CCONJ
cjel-4074	312	16	before	before	ADP
cjel-4074	312	17	july	july	PROPN
cjel-4074	312	18	1	1	NUM
cjel-4074	312	19	,	,	PUNCT
cjel-4074	312	20	1981	1981	NUM
cjel-4074	312	21	.	.	PUNCT
cjel-4074	313	1	if	if	SCONJ
cjel-4074	313	2	the	the	DET
cjel-4074	313	3	taxpayer	taxpayer	NOUN
cjel-4074	313	4	can	can	AUX
cjel-4074	313	5	qualify	qualify	VERB
cjel-4074	313	6	for	for	ADP
cjel-4074	313	7	either	either	CCONJ
cjel-4074	313	8	the	the	DET
cjel-4074	313	9	amortization	amortization	NOUN
cjel-4074	313	10	or	or	CCONJ
cjel-4074	313	11	the	the	DET
cjel-4074	313	12	accelerated	accelerated	ADJ
cjel-4074	313	13	depreciation	depreciation	NOUN
cjel-4074	313	14	deductions	deduction	NOUN
cjel-4074	313	15	,	,	PUNCT
cjel-4074	313	16	he	he	PRON
cjel-4074	313	17	must	must	AUX
cjel-4074	313	18	decide	decide	VERB
cjel-4074	313	19	which	which	PRON
cjel-4074	313	20	will	will	AUX
cjel-4074	313	21	be	be	AUX
cjel-4074	313	22	more	more	ADV
cjel-4074	313	23	beneficial	beneficial	ADJ
cjel-4074	313	24	to	to	ADP
cjel-4074	313	25	him	he	PRON
cjel-4074	313	26	.	.	PUNCT
cjel-4074	314	1	the	the	DET
cjel-4074	314	2	amortization	amortization	NOUN
cjel-4074	314	3	provisions	provision	NOUN
cjel-4074	314	4	may	may	AUX
cjel-4074	314	5	be	be	AUX
cjel-4074	314	6	more	more	ADV
cjel-4074	314	7	attractive	attractive	ADJ
cjel-4074	314	8	to	to	ADP
cjel-4074	314	9	the	the	DET
cjel-4074	314	10	taxpayer	taxpayer	NOUN
cjel-4074	314	11	whose	whose	DET
cjel-4074	314	12	adjusted	adjusted	ADJ
cjel-4074	314	13	basis	basis	NOUN
cjel-4074	314	14	in	in	ADP
cjel-4074	314	15	the	the	DET
cjel-4074	314	16	property	property	NOUN
cjel-4074	314	17	is	be	AUX
cjel-4074	314	18	low	low	ADJ
cjel-4074	314	19	,	,	PUNCT
cjel-4074	314	20	since	since	SCONJ
cjel-4074	314	21	they	they	PRON
cjel-4074	314	22	allow	allow	VERB
cjel-4074	314	23	him	he	PRON
cjel-4074	314	24	to	to	PART
cjel-4074	314	25	write	write	VERB
cjel-4074	314	26	off	off	ADP
cjel-4074	314	27	all	all	DET
cjel-4074	314	28	his	his	PRON
cjel-4074	314	29	rehabilitation	rehabilitation	NOUN
cjel-4074	314	30	expenditures	expenditure	NOUN
cjel-4074	314	31	within	within	ADP
cjel-4074	314	32	five	five	NUM
cjel-4074	314	33	years	year	NOUN
cjel-4074	314	34	.	.	PUNCT
cjel-4074	315	1	by	by	ADP
cjel-4074	315	2	contrast	contrast	NOUN
cjel-4074	315	3	,	,	PUNCT
cjel-4074	315	4	the	the	DET
cjel-4074	315	5	accelerated	accelerated	ADJ
cjel-4074	315	6	depreciation	depreciation	NOUN
cjel-4074	315	7	provisions	provision	NOUN
cjel-4074	315	8	may	may	AUX
cjel-4074	315	9	be	be	AUX
cjel-4074	315	10	more	more	ADV
cjel-4074	315	11	attractive	attractive	ADJ
cjel-4074	315	12	to	to	ADP
cjel-4074	315	13	the	the	DET
cjel-4074	315	14	owner	owner	NOUN
cjel-4074	315	15	of	of	ADP
cjel-4074	315	16	a	a	DET
cjel-4074	315	17	building	building	NOUN
cjel-4074	315	18	with	with	ADP
cjel-4074	315	19	a	a	DET
cjel-4074	315	20	high	high	ADJ
cjel-4074	315	21	adjusted	adjust	VERB
cjel-4074	315	22	basis	basis	NOUN
cjel-4074	315	23	,	,	PUNCT
cjel-4074	315	24	"	"	PUNCT
cjel-4074	315	25	because	because	SCONJ
cjel-4074	315	26	as	as	ADP
cjel-4074	315	27	the	the	DET
cjel-4074	315	28	cost	cost	NOUN
cjel-4074	315	29	of	of	ADP
cjel-4074	315	30	the	the	DET
cjel-4074	315	31	building	building	NOUN
cjel-4074	315	32	increases	increase	NOUN
cjel-4074	315	33	in	in	ADP
cjel-4074	315	34	relation	relation	NOUN
cjel-4074	315	35	to	to	ADP
cjel-4074	315	36	the	the	DET
cjel-4074	315	37	rehabilitation	rehabilitation	NOUN
cjel-4074	315	38	costs	cost	NOUN
cjel-4074	315	39	,	,	PUNCT
cjel-4074	315	40	depreciation	depreciation	NOUN
cjel-4074	315	41	becomes	become	VERB
cjel-4074	315	42	a	a	DET
cjel-4074	315	43	larger	large	ADJ
cjel-4074	315	44	factor	factor	NOUN
cjel-4074	315	45	and	and	CCONJ
cjel-4074	315	46	amortization	amortization	NOUN
cjel-4074	315	47	a	a	DET
cjel-4074	315	48	lesser	less	ADJ
cjel-4074	315	49	one	one	NOUN
cjel-4074	315	50	.	.	PUNCT
cjel-4074	316	1	"4	"4	ADJ
cjel-4074	316	2	9	9	NUM
cjel-4074	316	3	finally	finally	ADV
cjel-4074	316	4	,	,	PUNCT
cjel-4074	316	5	the	the	DET
cjel-4074	316	6	taxpayer	taxpayer	NOUN
cjel-4074	316	7	will	will	AUX
cjel-4074	316	8	want	want	VERB
cjel-4074	316	9	to	to	PART
cjel-4074	316	10	consider	consider	VERB
cjel-4074	316	11	the	the	DET
cjel-4074	316	12	provisions	provision	NOUN
cjel-4074	316	13	relating	relate	VERB
cjel-4074	316	14	to	to	ADP
cjel-4074	316	15	recapture	recapture	VERB
cjel-4074	316	16	of	of	ADP
cjel-4074	316	17	amortization	amortization	NOUN
cjel-4074	316	18	and	and	CCONJ
cjel-4074	316	19	depreciation	depreciation	NOUN
cjel-4074	316	20	upon	upon	SCONJ
cjel-4074	316	21	disposition	disposition	NOUN
cjel-4074	316	22	of	of	ADP
cjel-4074	316	23	the	the	DET
cjel-4074	316	24	property	property	NOUN
cjel-4074	316	25	,	,	PUNCT
cjel-4074	316	26	an	an	DET
cjel-4074	316	27	issue	issue	NOUN
cjel-4074	316	28	to	to	PART
cjel-4074	316	29	be	be	AUX
cjel-4074	316	30	dealt	deal	VERB
cjel-4074	316	31	with	with	ADP
cjel-4074	316	32	below	below	ADV
cjel-4074	316	33	.	.	PUNCT
cjel-4074	317	1	3	3	X
cjel-4074	317	2	.	.	X
cjel-4074	317	3	demolition	demolition	NOUN
cjel-4074	317	4	costs	cost	NOUN
cjel-4074	317	5	and	and	CCONJ
cjel-4074	317	6	losses	loss	NOUN
cjel-4074	317	7	besides	besides	SCONJ
cjel-4074	317	8	attempting	attempt	VERB
cjel-4074	317	9	to	to	PART
cjel-4074	317	10	stimulate	stimulate	VERB
cjel-4074	317	11	historic	historic	ADJ
cjel-4074	317	12	rehabilitation	rehabilitation	NOUN
cjel-4074	317	13	directly	directly	ADV
cjel-4074	317	14	through	through	ADP
cjel-4074	317	15	the	the	DET
cjel-4074	317	16	use	use	NOUN
cjel-4074	317	17	of	of	ADP
cjel-4074	317	18	the	the	DET
cjel-4074	317	19	tax	tax	NOUN
cjel-4074	317	20	incentives	incentive	NOUN
cjel-4074	317	21	outlined	outline	VERB
cjel-4074	317	22	above	above	ADV
cjel-4074	317	23	,	,	PUNCT
cjel-4074	317	24	section	section	NOUN
cjel-4074	317	25	2124	2124	NUM
cjel-4074	317	26	also	also	ADV
cjel-4074	317	27	seeks	seek	VERB
cjel-4074	317	28	to	to	PART
cjel-4074	317	29	eliminate	eliminate	VERB
cjel-4074	317	30	the	the	DET
cjel-4074	317	31	code	code	NOUN
cjel-4074	317	32	's	's	PART
cjel-4074	317	33	preference	preference	NOUN
cjel-4074	317	34	for	for	ADP
cjel-4074	317	35	demolition	demolition	NOUN
cjel-4074	317	36	and	and	CCONJ
cjel-4074	317	37	replacement	replacement	NOUN
cjel-4074	317	38	as	as	SCONJ
cjel-4074	317	39	it	it	PRON
cjel-4074	317	40	relates	relate	VERB
cjel-4074	317	41	to	to	ADP
cjel-4074	317	42	historic	historic	ADJ
cjel-4074	317	43	buildings	building	NOUN
cjel-4074	317	44	.	.	PUNCT
cjel-4074	318	1	prior	prior	ADV
cjel-4074	318	2	to	to	ADP
cjel-4074	318	3	the	the	DET
cjel-4074	318	4	tra	tra	NOUN
cjel-4074	318	5	,	,	PUNCT
cjel-4074	318	6	48	48	NUM
cjel-4074	318	7	.	.	PUNCT
cjel-4074	319	1	see	see	VERB
cjel-4074	319	2	note	note	NOUN
cjel-4074	319	3	42	42	NUM
cjel-4074	319	4	and	and	CCONJ
cjel-4074	319	5	accompanying	accompany	VERB
cjel-4074	319	6	text	text	NOUN
cjel-4074	319	7	supra	supra	NOUN
cjel-4074	319	8	.	.	PUNCT
cjel-4074	320	1	49	49	NUM
cjel-4074	320	2	.	.	PUNCT
cjel-4074	321	1	121	121	NUM
cjel-4074	321	2	cong	cong	NOUN
cjel-4074	321	3	.	.	PUNCT
cjel-4074	322	1	rec	rec	PROPN
cjel-4074	322	2	.	.	PROPN
cjel-4074	322	3	3007	3007	NUM
cjel-4074	322	4	(	(	PUNCT
cjel-4074	322	5	1975	1975	NUM
cjel-4074	322	6	)	)	PUNCT
cjel-4074	322	7	(	(	PUNCT
cjel-4074	322	8	analysis	analysis	NOUN
cjel-4074	322	9	by	by	ADP
cjel-4074	322	10	the	the	DET
cjel-4074	322	11	advisory	advisory	ADJ
cjel-4074	322	12	council	council	NOUN
cjel-4074	322	13	on	on	ADP
cjel-4074	322	14	historic	historic	ADJ
cjel-4074	322	15	preservation	preservation	NOUN
cjel-4074	322	16	)	)	PUNCT
cjel-4074	322	17	.	.	PUNCT
cjel-4074	323	1	236	236	NUM
cjel-4074	323	2	columbia	columbia	PROPN
cjel-4074	323	3	journal	journal	PROPN
cjel-4074	323	4	of	of	ADP
cjel-4074	323	5	environmental	environmental	ADJ
cjel-4074	323	6	law	law	NOUN
cjel-4074	323	7	[	[	X
cjel-4074	323	8	4	4	NUM
cjel-4074	323	9	:	:	PUNCT
cjel-4074	323	10	221	221	NUM
cjel-4074	323	11	the	the	DET
cjel-4074	323	12	code	code	NOUN
cjel-4074	323	13	encouraged	encourage	VERB
cjel-4074	323	14	demolition	demolition	NOUN
cjel-4074	323	15	of	of	ADP
cjel-4074	323	16	old	old	ADJ
cjel-4074	323	17	buildings	building	NOUN
cjel-4074	323	18	by	by	ADP
cjel-4074	323	19	allowing	allow	VERB
cjel-4074	323	20	the	the	DET
cjel-4074	323	21	taxpayer	taxpayer	NOUN
cjel-4074	323	22	to	to	PART
cjel-4074	323	23	deduct	deduct	VERB
cjel-4074	323	24	as	as	ADP
cjel-4074	323	25	current	current	ADJ
cjel-4074	323	26	losses	loss	NOUN
cjel-4074	323	27	the	the	DET
cjel-4074	323	28	cost	cost	NOUN
cjel-4074	323	29	of	of	ADP
cjel-4074	323	30	demolition	demolition	NOUN
cjel-4074	323	31	and	and	CCONJ
cjel-4074	323	32	the	the	DET
cjel-4074	323	33	remaining	remain	VERB
cjel-4074	323	34	undepreciated	undepreciated	ADJ
cjel-4074	323	35	basis	basis	NOUN
cjel-4074	323	36	of	of	ADP
cjel-4074	323	37	the	the	DET
cjel-4074	323	38	demolished	demolish	VERB
cjel-4074	323	39	building	building	NOUN
cjel-4074	323	40	(	(	PUNCT
cjel-4074	323	41	unless	unless	SCONJ
cjel-4074	323	42	the	the	DET
cjel-4074	323	43	building	building	NOUN
cjel-4074	323	44	had	have	AUX
cjel-4074	323	45	been	be	AUX
cjel-4074	323	46	acquired	acquire	VERB
cjel-4074	323	47	with	with	ADP
cjel-4074	323	48	a	a	DET
cjel-4074	323	49	view	view	NOUN
cjel-4074	323	50	toward	toward	ADP
cjel-4074	323	51	its	its	PRON
cjel-4074	323	52	demolition	demolition	NOUN
cjel-4074	323	53	)	)	PUNCT
cjel-4074	323	54	.	.	PUNCT
cjel-4074	324	1	50	50	NUM
cjel-4074	324	2	section	section	NOUN
cjel-4074	324	3	2124	2124	NUM
cjel-4074	324	4	seeks	seek	VERB
cjel-4074	324	5	to	to	PART
cjel-4074	324	6	do	do	VERB
cjel-4074	324	7	away	away	ADV
cjel-4074	324	8	with	with	ADP
cjel-4074	324	9	this	this	DET
cjel-4074	324	10	encouragement	encouragement	NOUN
cjel-4074	324	11	in	in	ADP
cjel-4074	324	12	the	the	DET
cjel-4074	324	13	case	case	NOUN
cjel-4074	324	14	of	of	ADP
cjel-4074	324	15	historic	historic	ADJ
cjel-4074	324	16	buildings	building	NOUN
cjel-4074	324	17	by	by	ADP
cjel-4074	324	18	adding	add	VERB
cjel-4074	324	19	section	section	NOUN
cjel-4074	324	20	280b	280b	PROPN
cjel-4074	324	21	to	to	ADP
cjel-4074	324	22	the	the	DET
cjel-4074	324	23	code	code	NOUN
cjel-4074	324	24	.	.	PUNCT
cjel-4074	325	1	5	5	X
cjel-4074	325	2	'	'	PUNCT
cjel-4074	325	3	it	it	PRON
cjel-4074	325	4	provides	provide	VERB
cjel-4074	325	5	that	that	SCONJ
cjel-4074	325	6	,	,	PUNCT
cjel-4074	325	7	in	in	ADP
cjel-4074	325	8	the	the	DET
cjel-4074	325	9	case	case	NOUN
cjel-4074	325	10	of	of	ADP
cjel-4074	325	11	the	the	DET
cjel-4074	325	12	demolition	demolition	NOUN
cjel-4074	325	13	of	of	ADP
cjel-4074	325	14	a	a	DET
cjel-4074	325	15	certified	certify	VERB
cjel-4074	325	16	historic	historic	ADJ
cjel-4074	325	17	structure	structure	NOUN
cjel-4074	325	18	,	,	PUNCT
cjel-4074	325	19	the	the	DET
cjel-4074	325	20	above	above	ADJ
cjel-4074	325	21	costs	cost	NOUN
cjel-4074	325	22	and	and	CCONJ
cjel-4074	325	23	losses	loss	NOUN
cjel-4074	325	24	must	must	AUX
cjel-4074	325	25	be	be	AUX
cjel-4074	325	26	added	add	VERB
cjel-4074	325	27	to	to	ADP
cjel-4074	325	28	the	the	DET
cjel-4074	325	29	taxpayer	taxpayer	NOUN
cjel-4074	325	30	's	's	PART
cjel-4074	325	31	basis	basis	NOUN
cjel-4074	325	32	in	in	ADP
cjel-4074	325	33	the	the	DET
cjel-4074	325	34	land	land	NOUN
cjel-4074	325	35	on	on	ADP
cjel-4074	325	36	which	which	PRON
cjel-4074	325	37	the	the	DET
cjel-4074	325	38	structure	structure	NOUN
cjel-4074	325	39	stood	stand	VERB
cjel-4074	325	40	instead	instead	ADV
cjel-4074	325	41	of	of	ADP
cjel-4074	325	42	being	be	AUX
cjel-4074	325	43	currently	currently	ADV
cjel-4074	325	44	deducted	deduct	VERB
cjel-4074	325	45	.	.	PUNCT
cjel-4074	326	1	since	since	SCONJ
cjel-4074	326	2	those	those	DET
cjel-4074	326	3	amounts	amount	NOUN
cjel-4074	326	4	can	can	AUX
cjel-4074	326	5	not	not	PART
cjel-4074	326	6	even	even	ADV
cjel-4074	326	7	be	be	AUX
cjel-4074	326	8	depreciated	depreciate	VERB
cjel-4074	326	9	as	as	ADP
cjel-4074	326	10	part	part	NOUN
cjel-4074	326	11	of	of	ADP
cjel-4074	326	12	the	the	DET
cjel-4074	326	13	basis	basis	NOUN
cjel-4074	326	14	of	of	ADP
cjel-4074	326	15	any	any	DET
cjel-4074	326	16	replacement	replacement	NOUN
cjel-4074	326	17	structure	structure	NOUN
cjel-4074	326	18	,	,	PUNCT
cjel-4074	326	19	the	the	DET
cjel-4074	326	20	taxpayer	taxpayer	NOUN
cjel-4074	326	21	is	be	AUX
cjel-4074	326	22	effectively	effectively	ADV
cjel-4074	326	23	prevented	prevent	VERB
cjel-4074	326	24	from	from	ADP
cjel-4074	326	25	either	either	CCONJ
cjel-4074	326	26	taking	take	VERB
cjel-4074	326	27	a	a	DET
cjel-4074	326	28	current	current	ADJ
cjel-4074	326	29	deduction	deduction	NOUN
cjel-4074	326	30	or	or	CCONJ
cjel-4074	326	31	taking	take	VERB
cjel-4074	326	32	future	future	ADJ
cjel-4074	326	33	depreciation	depreciation	NOUN
cjel-4074	326	34	deductions	deduction	NOUN
cjel-4074	326	35	with	with	ADP
cjel-4074	326	36	respect	respect	NOUN
cjel-4074	326	37	to	to	ADP
cjel-4074	326	38	them	they	PRON
cjel-4074	326	39	,	,	PUNCT
cjel-4074	326	40	land	land	NOUN
cjel-4074	326	41	being	be	AUX
cjel-4074	326	42	a	a	DET
cjel-4074	326	43	nondepreciable	nondepreciable	ADJ
cjel-4074	326	44	asset	asset	NOUN
cjel-4074	326	45	.	.	PUNCT
cjel-4074	327	1	52	52	NUM
cjel-4074	327	2	thus	thus	ADV
cjel-4074	327	3	,	,	PUNCT
cjel-4074	327	4	the	the	DET
cjel-4074	327	5	only	only	ADJ
cjel-4074	327	6	tax	tax	NOUN
cjel-4074	327	7	benefit	benefit	NOUN
cjel-4074	327	8	the	the	DET
cjel-4074	327	9	taxpayer	taxpayer	NOUN
cjel-4074	327	10	will	will	AUX
cjel-4074	327	11	receive	receive	VERB
cjel-4074	327	12	relative	relative	ADJ
cjel-4074	327	13	to	to	ADP
cjel-4074	327	14	.	.	PUNCT
cjel-4074	328	1	those	those	DET
cjel-4074	328	2	amounts	amount	NOUN
cjel-4074	328	3	will	will	AUX
cjel-4074	328	4	be	be	AUX
cjel-4074	328	5	a	a	DET
cjel-4074	328	6	decreased	decrease	VERB
cjel-4074	328	7	gain	gain	NOUN
cjel-4074	328	8	upon	upon	SCONJ
cjel-4074	328	9	subsequent	subsequent	ADJ
cjel-4074	328	10	disposition	disposition	NOUN
cjel-4074	328	11	of	of	ADP
cjel-4074	328	12	the	the	DET
cjel-4074	328	13	property	property	NOUN
cjel-4074	328	14	.	.	PUNCT
cjel-4074	329	1	this	this	DET
cjel-4074	329	2	postponement	postponement	NOUN
cjel-4074	329	3	of	of	ADP
cjel-4074	329	4	the	the	DET
cjel-4074	329	5	tax	tax	NOUN
cjel-4074	329	6	benefit	benefit	NOUN
cjel-4074	329	7	generally	generally	ADV
cjel-4074	329	8	makes	make	VERB
cjel-4074	329	9	demolition	demolition	NOUN
cjel-4074	329	10	a	a	PRON
cjel-4074	329	11	much	much	ADV
cjel-4074	329	12	less	less	ADV
cjel-4074	329	13	attractive	attractive	ADJ
cjel-4074	329	14	alternative	alternative	NOUN
cjel-4074	329	15	for	for	ADP
cjel-4074	329	16	the	the	DET
cjel-4074	329	17	taxpayer	taxpayer	NOUN
cjel-4074	329	18	.	.	PUNCT
cjel-4074	330	1	moreover	moreover	ADV
cjel-4074	330	2	,	,	PUNCT
cjel-4074	330	3	instead	instead	ADV
cjel-4074	330	4	of	of	ADP
cjel-4074	330	5	serving	serve	VERB
cjel-4074	330	6	as	as	ADP
cjel-4074	330	7	deductions	deduction	NOUN
cjel-4074	330	8	against	against	ADP
cjel-4074	330	9	ordinary	ordinary	ADJ
cjel-4074	330	10	income	income	NOUN
cjel-4074	330	11	,	,	PUNCT
cjel-4074	330	12	those	those	DET
cjel-4074	330	13	amounts	amount	NOUN
cjel-4074	330	14	in	in	ADP
cjel-4074	330	15	many	many	ADJ
cjel-4074	330	16	situations	situation	NOUN
cjel-4074	330	17	will	will	AUX
cjel-4074	330	18	serve	serve	VERB
cjel-4074	330	19	only	only	ADV
cjel-4074	330	20	to	to	PART
cjel-4074	330	21	reduce	reduce	VERB
cjel-4074	330	22	a	a	DET
cjel-4074	330	23	gain	gain	NOUN
cjel-4074	330	24	that	that	PRON
cjel-4074	330	25	would	would	AUX
cjel-4074	330	26	be	be	AUX
cjel-4074	330	27	taxed	tax	VERB
cjel-4074	330	28	at	at	ADP
cjel-4074	330	29	less	less	ADV
cjel-4074	330	30	onerous	onerous	ADJ
cjel-4074	330	31	capital	capital	NOUN
cjel-4074	330	32	gains	gain	NOUN
cjel-4074	330	33	rates	rate	NOUN
cjel-4074	330	34	,	,	PUNCT
cjel-4074	330	35	thereby	thereby	ADV
cjel-4074	330	36	producing	produce	VERB
cjel-4074	330	37	even	even	ADV
cjel-4074	330	38	less	less	ADJ
cjel-4074	330	39	benefit	benefit	NOUN
cjel-4074	330	40	to	to	ADP
cjel-4074	330	41	the	the	DET
cjel-4074	330	42	taxpayer	taxpayer	NOUN
cjel-4074	330	43	.	.	PUNCT
cjel-4074	331	1	because	because	SCONJ
cjel-4074	331	2	of	of	ADP
cjel-4074	331	3	the	the	DET
cjel-4074	331	4	possibility	possibility	NOUN
cjel-4074	331	5	that	that	SCONJ
cjel-4074	331	6	a	a	DET
cjel-4074	331	7	taxpayer	taxpayer	NOUN
cjel-4074	331	8	wishing	wish	VERB
cjel-4074	331	9	to	to	PART
cjel-4074	331	10	demolish	demolish	VERB
cjel-4074	331	11	a	a	DET
cjel-4074	331	12	building	building	NOUN
cjel-4074	331	13	within	within	ADP
cjel-4074	331	14	an	an	DET
cjel-4074	331	15	historic	historic	ADJ
cjel-4074	331	16	district	district	NOUN
cjel-4074	331	17	could	could	AUX
cjel-4074	331	18	escape	escape	VERB
cjel-4074	331	19	the	the	DET
cjel-4074	331	20	impact	impact	NOUN
cjel-4074	331	21	of	of	ADP
cjel-4074	331	22	section	section	NOUN
cjel-4074	331	23	280b	280b	PROPN
cjel-4074	331	24	simply	simply	ADV
cjel-4074	331	25	by	by	ADP
cjel-4074	331	26	failing	fail	VERB
cjel-4074	331	27	to	to	PART
cjel-4074	331	28	seek	seek	VERB
cjel-4074	331	29	certification	certification	NOUN
cjel-4074	331	30	of	of	ADP
cjel-4074	331	31	the	the	DET
cjel-4074	331	32	building	building	NOUN
cjel-4074	331	33	's	's	PART
cjel-4074	331	34	historic	historic	ADJ
cjel-4074	331	35	significance	significance	NOUN
cjel-4074	331	36	to	to	ADP
cjel-4074	331	37	the	the	DET
cjel-4074	331	38	district	district	NOUN
cjel-4074	331	39	(	(	PUNCT
cjel-4074	331	40	thereby	thereby	ADV
cjel-4074	331	41	preventing	prevent	VERB
cjel-4074	331	42	the	the	DET
cjel-4074	331	43	building	build	VERB
cjel-4074	331	44	50	50	NUM
cjel-4074	331	45	.	.	PUNCT
cjel-4074	331	46	i.r.c	i.r.c	NOUN
cjel-4074	331	47	.	.	PUNCT
cjel-4074	332	1	§	§	PROPN
cjel-4074	332	2	165(a	165(a	PROPN
cjel-4074	332	3	)	)	PUNCT
cjel-4074	332	4	;	;	PUNCT
cjel-4074	333	1	treas	treas	PROPN
cjel-4074	333	2	.	.	PUNCT
cjel-4074	334	1	reg	reg	PROPN
cjel-4074	334	2	.	.	PUNCT
cjel-4074	335	1	§	§	PROPN
cjel-4074	335	2	1.165	1.165	NUM
cjel-4074	335	3	-	-	SYM
cjel-4074	335	4	3	3	NUM
cjel-4074	335	5	(	(	PUNCT
cjel-4074	335	6	1977	1977	NUM
cjel-4074	335	7	)	)	PUNCT
cjel-4074	335	8	.	.	PUNCT
cjel-4074	336	1	51	51	NUM
cjel-4074	336	2	.	.	PUNCT
cjel-4074	336	3	new	new	ADJ
cjel-4074	336	4	i.r.c	i.r.c	NOUN
cjel-4074	336	5	.	.	PUNCT
cjel-4074	337	1	§	§	PROPN
cjel-4074	337	2	280b	280b	PROPN
cjel-4074	337	3	provides	provide	VERB
cjel-4074	337	4	:	:	PUNCT
cjel-4074	337	5	(	(	PUNCT
cjel-4074	337	6	a	a	X
cjel-4074	337	7	)	)	PUNCT
cjel-4074	337	8	general	general	NOUN
cjel-4074	337	9	rule.-in	rule.-in	ADP
cjel-4074	337	10	the	the	DET
cjel-4074	337	11	case	case	NOUN
cjel-4074	337	12	of	of	ADP
cjel-4074	337	13	the	the	DET
cjel-4074	337	14	demolition	demolition	NOUN
cjel-4074	337	15	of	of	ADP
cjel-4074	337	16	a	a	DET
cjel-4074	337	17	certified	certify	VERB
cjel-4074	337	18	historic	historic	ADJ
cjel-4074	337	19	structure	structure	NOUN
cjel-4074	337	20	(	(	PUNCT
cjel-4074	337	21	as	as	SCONJ
cjel-4074	337	22	defined	define	VERB
cjel-4074	337	23	in	in	ADP
cjel-4074	337	24	section	section	NOUN
cjel-4074	337	25	191(d)(1))(1	191(d)(1))(1	NOUN
cjel-4074	337	26	)	)	PUNCT
cjel-4074	337	27	no	no	DET
cjel-4074	337	28	deduction	deduction	NOUN
cjel-4074	337	29	otherwise	otherwise	ADV
cjel-4074	337	30	allowable	allowable	ADJ
cjel-4074	337	31	under	under	ADP
cjel-4074	337	32	this	this	DET
cjel-4074	337	33	chapter	chapter	NOUN
cjel-4074	337	34	shall	shall	AUX
cjel-4074	337	35	be	be	AUX
cjel-4074	337	36	allowed	allow	VERB
cjel-4074	337	37	to	to	ADP
cjel-4074	337	38	the	the	DET
cjel-4074	337	39	owner	owner	NOUN
cjel-4074	337	40	or	or	CCONJ
cjel-4074	337	41	lessee	lessee	NOUN
cjel-4074	337	42	of	of	ADP
cjel-4074	337	43	such	such	ADJ
cjel-4074	337	44	structure	structure	NOUN
cjel-4074	337	45	for(a	for(a	NOUN
cjel-4074	337	46	)	)	PUNCT
cjel-4074	337	47	any	any	DET
cjel-4074	337	48	amount	amount	NOUN
cjel-4074	337	49	expended	expend	VERB
cjel-4074	337	50	for	for	ADP
cjel-4074	337	51	such	such	ADJ
cjel-4074	337	52	demolition	demolition	NOUN
cjel-4074	337	53	,	,	PUNCT
cjel-4074	337	54	or	or	CCONJ
cjel-4074	337	55	(	(	PUNCT
cjel-4074	337	56	b	b	X
cjel-4074	337	57	)	)	PUNCT
cjel-4074	337	58	any	any	DET
cjel-4074	337	59	loss	loss	NOUN
cjel-4074	337	60	sustained	sustain	VERB
cjel-4074	337	61	on	on	ADP
cjel-4074	337	62	account	account	NOUN
cjel-4074	337	63	of	of	ADP
cjel-4074	337	64	such	such	ADJ
cjel-4074	337	65	demolition	demolition	NOUN
cjel-4074	337	66	;	;	PUNCT
cjel-4074	337	67	and	and	CCONJ
cjel-4074	337	68	(	(	PUNCT
cjel-4074	337	69	2	2	X
cjel-4074	337	70	)	)	PUNCT
cjel-4074	337	71	amounts	amount	NOUN
cjel-4074	337	72	described	describe	VERB
cjel-4074	337	73	in	in	ADP
cjel-4074	337	74	paragraph	paragraph	NOUN
cjel-4074	337	75	(	(	PUNCT
cjel-4074	337	76	1	1	X
cjel-4074	337	77	)	)	PUNCT
cjel-4074	337	78	shall	shall	AUX
cjel-4074	337	79	be	be	AUX
cjel-4074	337	80	treated	treat	VERB
cjel-4074	337	81	as	as	ADP
cjel-4074	337	82	properly	properly	ADV
cjel-4074	337	83	chargeable	chargeable	ADJ
cjel-4074	337	84	to	to	ADP
cjel-4074	337	85	capital	capital	NOUN
cjel-4074	337	86	account	account	NOUN
cjel-4074	337	87	with	with	ADP
cjel-4074	337	88	respect	respect	NOUN
cjel-4074	337	89	to	to	ADP
cjel-4074	337	90	the	the	DET
cjel-4074	337	91	land	land	NOUN
cjel-4074	337	92	on	on	ADP
cjel-4074	337	93	which	which	PRON
cjel-4074	337	94	the	the	DET
cjel-4074	337	95	demolished	demolish	VERB
cjel-4074	337	96	structure	structure	NOUN
cjel-4074	337	97	was	be	AUX
cjel-4074	337	98	located	locate	VERB
cjel-4074	337	99	.	.	PUNCT
cjel-4074	338	1	(	(	PUNCT
cjel-4074	338	2	b	b	X
cjel-4074	338	3	)	)	PUNCT
cjel-4074	338	4	special	special	ADJ
cjel-4074	338	5	rule	rule	NOUN
cjel-4074	338	6	for	for	ADP
cjel-4074	338	7	registered	register	VERB
cjel-4074	338	8	historic	historic	ADJ
cjel-4074	338	9	districts.-for	districts.-for	NOUN
cjel-4074	338	10	purposes	purpose	NOUN
cjel-4074	338	11	of	of	ADP
cjel-4074	338	12	this	this	DET
cjel-4074	338	13	section	section	NOUN
cjel-4074	338	14	,	,	PUNCT
cjel-4074	338	15	any	any	DET
cjel-4074	338	16	building	building	NOUN
cjel-4074	338	17	or	or	CCONJ
cjel-4074	338	18	other	other	ADJ
cjel-4074	338	19	structure	structure	NOUN
cjel-4074	338	20	located	locate	VERB
cjel-4074	338	21	in	in	ADP
cjel-4074	338	22	a	a	DET
cjel-4074	338	23	registered	register	VERB
cjel-4074	338	24	historic	historic	ADJ
cjel-4074	338	25	district	district	NOUN
cjel-4074	338	26	shall	shall	AUX
cjel-4074	338	27	be	be	AUX
cjel-4074	338	28	treated	treat	VERB
cjel-4074	338	29	as	as	ADP
cjel-4074	338	30	a	a	DET
cjel-4074	338	31	certified	certify	VERB
cjel-4074	338	32	historic	historic	ADJ
cjel-4074	338	33	structure	structure	NOUN
cjel-4074	338	34	unless	unless	SCONJ
cjel-4074	338	35	the	the	DET
cjel-4074	338	36	secretary	secretary	NOUN
cjel-4074	338	37	of	of	ADP
cjel-4074	338	38	the	the	DET
cjel-4074	338	39	interior	interior	PROPN
cjel-4074	338	40	has	have	AUX
cjel-4074	338	41	certified	certify	VERB
cjel-4074	338	42	,	,	PUNCT
cjel-4074	338	43	prior	prior	ADV
cjel-4074	338	44	to	to	ADP
cjel-4074	338	45	the	the	DET
cjel-4074	338	46	demolition	demolition	NOUN
cjel-4074	338	47	of	of	ADP
cjel-4074	338	48	such	such	ADJ
cjel-4074	338	49	structure	structure	NOUN
cjel-4074	338	50	,	,	PUNCT
cjel-4074	338	51	that	that	SCONJ
cjel-4074	338	52	such	such	ADJ
cjel-4074	338	53	structure	structure	NOUN
cjel-4074	338	54	is	be	AUX
cjel-4074	338	55	not	not	PART
cjel-4074	338	56	of	of	ADP
cjel-4074	338	57	historic	historic	ADJ
cjel-4074	338	58	significance	significance	NOUN
cjel-4074	338	59	to	to	ADP
cjel-4074	338	60	the	the	DET
cjel-4074	338	61	district	district	NOUN
cjel-4074	338	62	.	.	PUNCT
cjel-4074	339	1	52	52	NUM
cjel-4074	339	2	.	.	PUNCT
cjel-4074	340	1	treas	treas	PROPN
cjel-4074	340	2	.	.	PUNCT
cjel-4074	341	1	reg	reg	PROPN
cjel-4074	341	2	.	.	PUNCT
cjel-4074	342	1	§	§	PROPN
cjel-4074	342	2	1.167(a)-2	1.167(a)-2	PROPN
cjel-4074	342	3	(	(	PUNCT
cjel-4074	342	4	1956	1956	NUM
cjel-4074	342	5	)	)	PUNCT
cjel-4074	342	6	.	.	PUNCT
cjel-4074	343	1	1978	1978	NUM
cjel-4074	343	2	]	]	PUNCT
cjel-4074	343	3	historic	historic	ADJ
cjel-4074	343	4	preservation	preservation	NOUN
cjel-4074	343	5	and	and	CCONJ
cjel-4074	343	6	the	the	DET
cjel-4074	343	7	tax	tax	NOUN
cjel-4074	343	8	reform	reform	NOUN
cjel-4074	343	9	act	act	NOUN
cjel-4074	343	10	of	of	ADP
cjel-4074	343	11	1976	1976	NUM
cjel-4074	343	12	237	237	NUM
cjel-4074	343	13	from	from	ADP
cjel-4074	343	14	qualifying	qualify	VERB
cjel-4074	343	15	as	as	ADP
cjel-4074	343	16	a	a	DET
cjel-4074	343	17	certified	certify	VERB
cjel-4074	343	18	historic	historic	ADJ
cjel-4074	343	19	structure	structure	NOUN
cjel-4074	343	20	)	)	PUNCT
cjel-4074	343	21	,	,	PUNCT
cjel-4074	343	22	the	the	DET
cjel-4074	343	23	section	section	NOUN
cjel-4074	343	24	creates	create	VERB
cjel-4074	343	25	a	a	DET
cjel-4074	343	26	special	special	ADJ
cjel-4074	343	27	rule	rule	NOUN
cjel-4074	343	28	for	for	ADP
cjel-4074	343	29	"	"	PUNCT
cjel-4074	343	30	registered	register	VERB
cjel-4074	343	31	historic	historic	ADJ
cjel-4074	343	32	districts	district	NOUN
cjel-4074	343	33	.	.	PUNCT
cjel-4074	343	34	"	"	PUNCT
cjel-4074	344	1	under	under	ADP
cjel-4074	344	2	this	this	DET
cjel-4074	344	3	rule	rule	NOUN
cjel-4074	344	4	,	,	PUNCT
cjel-4074	344	5	a	a	DET
cjel-4074	344	6	building	building	NOUN
cjel-4074	344	7	within	within	ADP
cjel-4074	344	8	such	such	DET
cjel-4074	344	9	a	a	DET
cjel-4074	344	10	district	district	NOUN
cjel-4074	344	11	is	be	AUX
cjel-4074	344	12	presumed	presume	VERB
cjel-4074	344	13	to	to	PART
cjel-4074	344	14	be	be	AUX
cjel-4074	344	15	a	a	DET
cjel-4074	344	16	certified	certify	VERB
cjel-4074	344	17	historic	historic	ADJ
cjel-4074	344	18	structure	structure	NOUN
cjel-4074	344	19	for	for	ADP
cjel-4074	344	20	the	the	DET
cjel-4074	344	21	purposes	purpose	NOUN
cjel-4074	344	22	of	of	ADP
cjel-4074	344	23	section	section	NOUN
cjel-4074	344	24	280b	280b	PROPN
cjel-4074	344	25	unless	unless	SCONJ
cjel-4074	344	26	the	the	DET
cjel-4074	344	27	secretary	secretary	NOUN
cjel-4074	344	28	of	of	ADP
cjel-4074	344	29	the	the	DET
cjel-4074	344	30	interior	interior	ADJ
cjel-4074	344	31	certifies	certifie	NOUN
cjel-4074	344	32	,	,	PUNCT
cjel-4074	344	33	prior	prior	ADV
cjel-4074	344	34	to	to	ADP
cjel-4074	344	35	the	the	DET
cjel-4074	344	36	demolition	demolition	NOUN
cjel-4074	344	37	of	of	ADP
cjel-4074	344	38	the	the	DET
cjel-4074	344	39	building	building	NOUN
cjel-4074	344	40	,	,	PUNCT
cjel-4074	344	41	that	that	SCONJ
cjel-4074	344	42	it	it	PRON
cjel-4074	344	43	is	be	AUX
cjel-4074	344	44	not	not	PART
cjel-4074	344	45	of	of	ADP
cjel-4074	344	46	historic	historic	ADJ
cjel-4074	344	47	significance	significance	NOUN
cjel-4074	344	48	to	to	ADP
cjel-4074	344	49	the	the	DET
cjel-4074	344	50	district	district	NOUN
cjel-4074	344	51	.	.	PUNCT
cjel-4074	345	1	thus	thus	ADV
cjel-4074	345	2	,	,	PUNCT
cjel-4074	345	3	the	the	DET
cjel-4074	345	4	taxpayer	taxpayer	NOUN
cjel-4074	345	5	's	's	PART
cjel-4074	345	6	failure	failure	NOUN
cjel-4074	345	7	to	to	PART
cjel-4074	345	8	act	act	VERB
cjel-4074	345	9	affirmatively	affirmatively	ADV
cjel-4074	345	10	to	to	PART
cjel-4074	345	11	seek	seek	VERB
cjel-4074	345	12	certification	certification	NOUN
cjel-4074	345	13	will	will	AUX
cjel-4074	345	14	not	not	PART
cjel-4074	345	15	save	save	VERB
cjel-4074	345	16	him	he	PRON
cjel-4074	345	17	from	from	ADP
cjel-4074	345	18	the	the	DET
cjel-4074	345	19	limitation	limitation	NOUN
cjel-4074	345	20	imposed	impose	VERB
cjel-4074	345	21	by	by	ADP
cjel-4074	345	22	section	section	NOUN
cjel-4074	345	23	280b	280b	PROPN
cjel-4074	345	24	.	.	PUNCT
cjel-4074	346	1	a	a	DET
cjel-4074	346	2	problem	problem	NOUN
cjel-4074	346	3	with	with	ADP
cjel-4074	346	4	this	this	DET
cjel-4074	346	5	special	special	ADJ
cjel-4074	346	6	rule	rule	NOUN
cjel-4074	346	7	is	be	AUX
cjel-4074	346	8	that	that	SCONJ
cjel-4074	346	9	it	it	PRON
cjel-4074	346	10	refers	refer	VERB
cjel-4074	346	11	only	only	ADV
cjel-4074	346	12	to	to	ADP
cjel-4074	346	13	"	"	PUNCT
cjel-4074	346	14	registered	register	VERB
cjel-4074	346	15	historic	historic	ADJ
cjel-4074	346	16	districts	district	NOUN
cjel-4074	346	17	,	,	PUNCT
cjel-4074	346	18	"	"	PUNCT
cjel-4074	346	19	thereby	thereby	ADV
cjel-4074	346	20	creating	create	VERB
cjel-4074	346	21	the	the	DET
cjel-4074	346	22	same	same	ADJ
cjel-4074	346	23	ambiguity	ambiguity	NOUN
cjel-4074	346	24	as	as	ADP
cjel-4074	346	25	to	to	ADP
cjel-4074	346	26	whether	whether	SCONJ
cjel-4074	346	27	nonfederally	nonfederally	ADV
cjel-4074	346	28	designated	designate	VERB
cjel-4074	346	29	historic	historic	ADJ
cjel-4074	346	30	districts	district	NOUN
cjel-4074	346	31	are	be	AUX
cjel-4074	346	32	included	include	VERB
cjel-4074	346	33	within	within	ADP
cjel-4074	346	34	the	the	DET
cjel-4074	346	35	rule	rule	NOUN
cjel-4074	346	36	's	's	PART
cjel-4074	346	37	protection	protection	NOUN
cjel-4074	346	38	.	.	PUNCT
cjel-4074	347	1	53	53	NUM
cjel-4074	347	2	the	the	DET
cjel-4074	347	3	regulations	regulation	NOUN
cjel-4074	347	4	promulgated	promulgate	VERB
cjel-4074	347	5	by	by	ADP
cjel-4074	347	6	the	the	DET
cjel-4074	347	7	department	department	NOUN
cjel-4074	347	8	of	of	ADP
cjel-4074	347	9	the	the	DET
cjel-4074	347	10	interior	interior	PROPN
cjel-4074	347	11	interpret	interpret	VERB
cjel-4074	347	12	the	the	DET
cjel-4074	347	13	term	term	NOUN
cjel-4074	347	14	"	"	PUNCT
cjel-4074	347	15	registered	register	VERB
cjel-4074	347	16	historic	historic	ADJ
cjel-4074	347	17	district	district	NOUN
cjel-4074	347	18	"	"	PUNCT
cjel-4074	347	19	as	as	ADV
cjel-4074	347	20	applicable	applicable	ADJ
cjel-4074	347	21	to	to	ADP
cjel-4074	347	22	both	both	CCONJ
cjel-4074	347	23	federally	federally	ADV
cjel-4074	347	24	and	and	CCONJ
cjel-4074	347	25	locally	locally	ADV
cjel-4074	347	26	designated	designate	VERB
cjel-4074	347	27	districts	district	NOUN
cjel-4074	347	28	.	.	PUNCT
cjel-4074	348	1	this	this	PRON
cjel-4074	348	2	may	may	AUX
cjel-4074	348	3	eliminate	eliminate	VERB
cjel-4074	348	4	the	the	DET
cjel-4074	348	5	ambiguity	ambiguity	NOUN
cjel-4074	348	6	.	.	PUNCT
cjel-4074	349	1	54	54	NUM
cjel-4074	349	2	however	however	ADV
cjel-4074	349	3	,	,	PUNCT
cjel-4074	349	4	the	the	DET
cjel-4074	349	5	proposed	propose	VERB
cjel-4074	349	6	tca	tca	PROPN
cjel-4074	349	7	contains	contain	VERB
cjel-4074	349	8	a	a	DET
cjel-4074	349	9	provision	provision	NOUN
cjel-4074	349	10	which	which	PRON
cjel-4074	349	11	would	would	AUX
cjel-4074	349	12	amend	amend	VERB
cjel-4074	349	13	section	section	NOUN
cjel-4074	349	14	280b	280b	PROPN
cjel-4074	349	15	to	to	PART
cjel-4074	349	16	make	make	VERB
cjel-4074	349	17	it	it	PRON
cjel-4074	349	18	completely	completely	ADV
cjel-4074	349	19	clear	clear	ADJ
cjel-4074	349	20	that	that	SCONJ
cjel-4074	349	21	the	the	DET
cjel-4074	349	22	nonfederally	nonfederally	ADV
cjel-4074	349	23	designated	designate	VERB
cjel-4074	349	24	district	district	NOUN
cjel-4074	349	25	is	be	AUX
cjel-4074	349	26	to	to	PART
cjel-4074	349	27	be	be	AUX
cjel-4074	349	28	given	give	VERB
cjel-4074	349	29	equivalent	equivalent	ADJ
cjel-4074	349	30	protection	protection	NOUN
cjel-4074	349	31	under	under	ADP
cjel-4074	349	32	the	the	DET
cjel-4074	349	33	special	special	ADJ
cjel-4074	349	34	rule	rule	NOUN
cjel-4074	349	35	.	.	PUNCT
cjel-4074	350	1	55	55	NUM
cjel-4074	350	2	such	such	DET
cjel-4074	350	3	an	an	DET
cjel-4074	350	4	amendment	amendment	NOUN
cjel-4074	350	5	is	be	AUX
cjel-4074	350	6	desirable	desirable	ADJ
cjel-4074	350	7	to	to	PART
cjel-4074	350	8	eliminate	eliminate	VERB
cjel-4074	350	9	any	any	DET
cjel-4074	350	10	possibility	possibility	NOUN
cjel-4074	350	11	of	of	ADP
cjel-4074	350	12	evasion	evasion	NOUN
cjel-4074	350	13	by	by	ADP
cjel-4074	350	14	taxpayers	taxpayer	NOUN
cjel-4074	350	15	wishing	wish	VERB
cjel-4074	350	16	to	to	PART
cjel-4074	350	17	demolish	demolish	VERB
cjel-4074	350	18	buildings	building	NOUN
cjel-4074	350	19	within	within	ADP
cjel-4074	350	20	nonfederally	nonfederally	ADV
cjel-4074	350	21	designated	designate	VERB
cjel-4074	350	22	districts	district	NOUN
cjel-4074	350	23	.	.	PUNCT
cjel-4074	351	1	the	the	DET
cjel-4074	351	2	provisions	provision	NOUN
cjel-4074	351	3	of	of	ADP
cjel-4074	351	4	section	section	NOUN
cjel-4074	351	5	280b	280b	PROPN
cjel-4074	351	6	are	be	AUX
cjel-4074	351	7	to	to	PART
cjel-4074	351	8	apply	apply	VERB
cjel-4074	351	9	with	with	ADP
cjel-4074	351	10	respect	respect	NOUN
cjel-4074	351	11	to	to	ADP
cjel-4074	351	12	demolitions	demolition	NOUN
cjel-4074	351	13	commencing	commence	VERB
cjel-4074	351	14	after	after	ADP
cjel-4074	351	15	june	june	PROPN
cjel-4074	351	16	30	30	NUM
cjel-4074	351	17	,	,	PUNCT
cjel-4074	351	18	1976	1976	NUM
cjel-4074	351	19	and	and	CCONJ
cjel-4074	351	20	before	before	ADP
cjel-4074	351	21	january	january	PROPN
cjel-4074	351	22	1	1	NUM
cjel-4074	351	23	,	,	PUNCT
cjel-4074	351	24	1981	1981	NUM
cjel-4074	351	25	.	.	PUNCT
cjel-4074	352	1	4	4	X
cjel-4074	352	2	.	.	X
cjel-4074	352	3	depreciation	depreciation	NOUN
cjel-4074	352	4	of	of	ADP
cjel-4074	352	5	improvements	improvement	NOUN
cjel-4074	352	6	besides	besides	SCONJ
cjel-4074	352	7	eliminating	eliminate	VERB
cjel-4074	352	8	the	the	DET
cjel-4074	352	9	code	code	NOUN
cjel-4074	352	10	's	's	PART
cjel-4074	352	11	incentives	incentive	NOUN
cjel-4074	352	12	to	to	ADP
cjel-4074	352	13	demolition	demolition	NOUN
cjel-4074	352	14	,	,	PUNCT
cjel-4074	352	15	the	the	DET
cjel-4074	352	16	tra	tra	NOUN
cjel-4074	352	17	attempts	attempt	VERB
cjel-4074	352	18	to	to	PART
cjel-4074	352	19	eliminate	eliminate	VERB
cjel-4074	352	20	the	the	DET
cjel-4074	352	21	code	code	NOUN
cjel-4074	352	22	's	's	PART
cjel-4074	352	23	preference	preference	NOUN
cjel-4074	352	24	for	for	ADP
cjel-4074	352	25	new	new	ADJ
cjel-4074	352	26	construction	construction	NOUN
cjel-4074	352	27	as	as	SCONJ
cjel-4074	352	28	it	it	PRON
cjel-4074	352	29	relates	relate	VERB
cjel-4074	352	30	to	to	ADP
cjel-4074	352	31	historic	historic	ADJ
cjel-4074	352	32	building	building	NOUN
cjel-4074	352	33	sites	site	NOUN
cjel-4074	352	34	.	.	PUNCT
cjel-4074	353	1	prior	prior	ADV
cjel-4074	353	2	to	to	ADP
cjel-4074	353	3	the	the	DET
cjel-4074	353	4	tra	tra	NOUN
cjel-4074	353	5	,	,	PUNCT
cjel-4074	353	6	a	a	DET
cjel-4074	353	7	taxpayer	taxpayer	NOUN
cjel-4074	353	8	who	who	PRON
cjel-4074	353	9	was	be	AUX
cjel-4074	353	10	the	the	DET
cjel-4074	353	11	original	original	ADJ
cjel-4074	353	12	user	user	NOUN
cjel-4074	353	13	of	of	ADP
cjel-4074	353	14	a	a	DET
cjel-4074	353	15	depreciable	depreciable	ADJ
cjel-4074	353	16	structure	structure	NOUN
cjel-4074	353	17	was	be	AUX
cjel-4074	353	18	entitled	entitle	VERB
cjel-4074	353	19	to	to	PART
cjel-4074	353	20	use	use	VERB
cjel-4074	353	21	the	the	DET
cjel-4074	353	22	very	very	ADV
cjel-4074	353	23	favorable	favorable	ADJ
cjel-4074	353	24	accelerated	accelerated	ADJ
cjel-4074	353	25	depreciation	depreciation	NOUN
cjel-4074	353	26	methods	method	NOUN
cjel-4074	353	27	with	with	ADP
cjel-4074	353	28	regard	regard	NOUN
cjel-4074	353	29	to	to	ADP
cjel-4074	353	30	that	that	DET
cjel-4074	353	31	structure	structure	NOUN
cjel-4074	353	32	.	.	PUNCT
cjel-4074	354	1	56	56	NUM
cjel-4074	354	2	section	section	NOUN
cjel-4074	354	3	2124	2124	NUM
cjel-4074	354	4	changes	change	VERB
cjel-4074	354	5	this	this	DET
cjel-4074	354	6	policy	policy	NOUN
cjel-4074	354	7	with	with	ADP
cjel-4074	354	8	respect	respect	NOUN
cjel-4074	354	9	to	to	ADP
cjel-4074	354	10	replacements	replacement	NOUN
cjel-4074	354	11	of	of	ADP
cjel-4074	354	12	historic	historic	ADJ
cjel-4074	354	13	structures	structure	NOUN
cjel-4074	354	14	by	by	ADP
cjel-4074	354	15	adding	add	VERB
cjel-4074	354	16	a	a	DET
cjel-4074	354	17	new	new	ADJ
cjel-4074	354	18	section	section	NOUN
cjel-4074	354	19	167(n	167(n	PROPN
cjel-4074	354	20	)	)	PUNCT
cjel-4074	354	21	to	to	ADP
cjel-4074	354	22	the	the	DET
cjel-4074	354	23	code	code	NOUN
cjel-4074	354	24	.	.	PUNCT
cjel-4074	355	1	57	57	NUM
cjel-4074	355	2	under	under	ADP
cjel-4074	355	3	this	this	DET
cjel-4074	355	4	new	new	ADJ
cjel-4074	355	5	section	section	NOUN
cjel-4074	355	6	,	,	PUNCT
cjel-4074	355	7	depreciation	depreciation	NOUN
cjel-4074	355	8	deductions	deduction	NOUN
cjel-4074	355	9	for	for	ADP
cjel-4074	355	10	53	53	NUM
cjel-4074	355	11	.	.	PUNCT
cjel-4074	356	1	see	see	VERB
cjel-4074	356	2	notes	note	NOUN
cjel-4074	356	3	29	29	NUM
cjel-4074	356	4	-	-	SYM
cjel-4074	356	5	31	31	NUM
cjel-4074	356	6	and	and	CCONJ
cjel-4074	356	7	accompanying	accompany	VERB
cjel-4074	356	8	text	text	NOUN
cjel-4074	356	9	supra	supra	NOUN
cjel-4074	356	10	.	.	PUNCT
cjel-4074	357	1	54	54	NUM
cjel-4074	357	2	.	.	PUNCT
cjel-4074	358	1	see	see	VERB
cjel-4074	358	2	42	42	NUM
cjel-4074	358	3	fed	feed	VERB
cjel-4074	358	4	.	.	PUNCT
cjel-4074	359	1	reg	reg	PROPN
cjel-4074	359	2	.	.	PROPN
cjel-4074	360	1	54,548	54,548	NUM
cjel-4074	360	2	,	,	PUNCT
cjel-4074	360	3	54,549	54,549	NUM
cjel-4074	360	4	(	(	PUNCT
cjel-4074	360	5	1977	1977	NUM
cjel-4074	360	6	)	)	PUNCT
cjel-4074	360	7	(	(	PUNCT
cjel-4074	360	8	to	to	PART
cjel-4074	360	9	be	be	AUX
cjel-4074	360	10	codified	codify	VERB
cjel-4074	360	11	in	in	ADP
cjel-4074	360	12	36	36	NUM
cjel-4074	360	13	c.f.r	c.f.r	NOUN
cjel-4074	360	14	.	.	PUNCT
cjel-4074	361	1	§	§	PROPN
cjel-4074	361	2	67.2(g	67.2(g	NUM
cjel-4074	361	3	)	)	PUNCT
cjel-4074	361	4	)	)	PUNCT
cjel-4074	361	5	.	.	PUNCT
cjel-4074	362	1	55	55	NUM
cjel-4074	362	2	.	.	PUNCT
cjel-4074	362	3	h.r	h.r	PROPN
cjel-4074	362	4	.	.	PROPN
cjel-4074	362	5	6715	6715	NUM
cjel-4074	362	6	,	,	PUNCT
cjel-4074	362	7	95th	95th	ADJ
cjel-4074	362	8	cong	cong	NOUN
cjel-4074	362	9	.	.	PUNCT
cjel-4074	362	10	,	,	PUNCT
cjel-4074	362	11	1st	1st	ADJ
cjel-4074	362	12	sess	sess	NOUN
cjel-4074	362	13	.	.	PUNCT
cjel-4074	363	1	§	§	PROPN
cjel-4074	363	2	2(f)(5	2(f)(5	NUM
cjel-4074	363	3	)	)	PUNCT
cjel-4074	363	4	(	(	PUNCT
cjel-4074	363	5	1977	1977	NUM
cjel-4074	363	6	)	)	PUNCT
cjel-4074	363	7	.	.	PUNCT
cjel-4074	364	1	this	this	DET
cjel-4074	364	2	provision	provision	NOUN
cjel-4074	364	3	also	also	ADV
cjel-4074	364	4	contains	contain	VERB
cjel-4074	364	5	a	a	DET
cjel-4074	364	6	slight	slight	ADJ
cjel-4074	364	7	language	language	NOUN
cjel-4074	364	8	change	change	NOUN
cjel-4074	364	9	for	for	ADP
cjel-4074	364	10	new	new	ADJ
cjel-4074	364	11	i.r.c	i.r.c	NOUN
cjel-4074	364	12	.	.	PUNCT
cjel-4074	365	1	§	§	PROPN
cjel-4074	365	2	280b	280b	PROPN
cjel-4074	365	3	,	,	PUNCT
cjel-4074	365	4	further	far	ADV
cjel-4074	365	5	emphasizing	emphasize	VERB
cjel-4074	365	6	the	the	DET
cjel-4074	365	7	requirement	requirement	NOUN
cjel-4074	365	8	that	that	SCONJ
cjel-4074	365	9	the	the	DET
cjel-4074	365	10	taxpayer	taxpayer	NOUN
cjel-4074	365	11	who	who	PRON
cjel-4074	365	12	wishes	wish	VERB
cjel-4074	365	13	to	to	PART
cjel-4074	365	14	demolish	demolish	VERB
cjel-4074	365	15	a	a	DET
cjel-4074	365	16	building	building	NOUN
cjel-4074	365	17	within	within	ADP
cjel-4074	365	18	an	an	DET
cjel-4074	365	19	historic	historic	ADJ
cjel-4074	365	20	district	district	NOUN
cjel-4074	365	21	obtain	obtain	VERB
cjel-4074	365	22	certification	certification	NOUN
cjel-4074	365	23	of	of	ADP
cjel-4074	365	24	the	the	DET
cjel-4074	365	25	building	building	NOUN
cjel-4074	365	26	's	's	PART
cjel-4074	365	27	lack	lack	NOUN
cjel-4074	365	28	of	of	ADP
cjel-4074	365	29	historic	historic	ADJ
cjel-4074	365	30	significance	significance	NOUN
cjel-4074	365	31	before	before	ADP
cjel-4074	365	32	beginning	begin	VERB
cjel-4074	365	33	the	the	DET
cjel-4074	365	34	demolition	demolition	NOUN
cjel-4074	365	35	.	.	PUNCT
cjel-4074	366	1	56	56	NUM
cjel-4074	366	2	.	.	X
cjel-4074	366	3	see	see	VERB
cjel-4074	366	4	notes	note	NOUN
cjel-4074	366	5	21	21	NUM
cjel-4074	366	6	&	&	CCONJ
cjel-4074	366	7	22	22	NUM
cjel-4074	366	8	and	and	CCONJ
cjel-4074	366	9	accompanying	accompany	VERB
cjel-4074	366	10	text	text	NOUN
cjel-4074	366	11	supra	supra	NOUN
cjel-4074	366	12	.	.	PUNCT
cjel-4074	367	1	57	57	NUM
cjel-4074	367	2	.	.	PUNCT
cjel-4074	367	3	new	new	ADJ
cjel-4074	367	4	i.r.c	i.r.c	NOUN
cjel-4074	367	5	.	.	PUNCT
cjel-4074	368	1	§	§	PROPN
cjel-4074	368	2	167(n	167(n	PROPN
cjel-4074	368	3	)	)	PUNCT
cjel-4074	368	4	provides	provide	VERB
cjel-4074	368	5	:	:	PUNCT
cjel-4074	368	6	238	238	NUM
cjel-4074	368	7	columbia	columbia	PROPN
cjel-4074	368	8	journal	journal	PROPN
cjel-4074	368	9	of	of	ADP
cjel-4074	368	10	environmental	environmental	ADJ
cjel-4074	368	11	law	law	NOUN
cjel-4074	369	1	[	[	X
cjel-4074	369	2	4	4	NUM
cjel-4074	369	3	:	:	PUNCT
cjel-4074	369	4	221	221	NUM
cjel-4074	369	5	any	any	DET
cjel-4074	369	6	structure	structure	NOUN
cjel-4074	369	7	built	build	VERB
cjel-4074	369	8	on	on	ADP
cjel-4074	369	9	a	a	DET
cjel-4074	369	10	site	site	NOUN
cjel-4074	369	11	formerly	formerly	ADV
cjel-4074	369	12	occupied	occupy	VERB
cjel-4074	369	13	by	by	ADP
cjel-4074	369	14	a	a	DET
cjel-4074	369	15	certified	certify	VERB
cjel-4074	369	16	historic	historic	ADJ
cjel-4074	369	17	structure	structure	NOUN
cjel-4074	369	18	which	which	PRON
cjel-4074	369	19	has	have	AUX
cjel-4074	369	20	been	be	AUX
cjel-4074	369	21	demolished	demolish	VERB
cjel-4074	369	22	or	or	CCONJ
cjel-4074	369	23	substantially	substantially	ADV
cjel-4074	369	24	altered	alter	VERB
cjel-4074	369	25	(	(	PUNCT
cjel-4074	369	26	other	other	ADJ
cjel-4074	369	27	than	than	ADP
cjel-4074	369	28	by	by	ADP
cjel-4074	369	29	virtue	virtue	NOUN
cjel-4074	369	30	of	of	ADP
cjel-4074	369	31	a	a	DET
cjel-4074	369	32	certified	certified	ADJ
cjel-4074	369	33	rehabilitation	rehabilitation	NOUN
cjel-4074	369	34	)	)	PUNCT
cjel-4074	369	35	shall	shall	AUX
cjel-4074	369	36	be	be	AUX
cjel-4074	369	37	limited	limit	VERB
cjel-4074	369	38	to	to	ADP
cjel-4074	369	39	those	those	PRON
cjel-4074	369	40	allowable	allowable	ADJ
cjel-4074	369	41	under	under	ADP
cjel-4074	369	42	the	the	DET
cjel-4074	369	43	straight	straight	ADJ
cjel-4074	369	44	line	line	NOUN
cjel-4074	369	45	method	method	NOUN
cjel-4074	369	46	.	.	PUNCT
cjel-4074	370	1	because	because	SCONJ
cjel-4074	370	2	of	of	ADP
cjel-4074	370	3	the	the	DET
cjel-4074	370	4	comparatively	comparatively	ADV
cjel-4074	370	5	greater	great	ADJ
cjel-4074	370	6	tax	tax	NOUN
cjel-4074	370	7	benefits	benefit	NOUN
cjel-4074	370	8	accruing	accrue	VERB
cjel-4074	370	9	from	from	ADP
cjel-4074	370	10	the	the	DET
cjel-4074	370	11	use	use	NOUN
cjel-4074	370	12	of	of	ADP
cjel-4074	370	13	accelerated	accelerate	VERB
cjel-4074	370	14	depreciation	depreciation	NOUN
cjel-4074	370	15	,	,	PUNCT
cjel-4074	370	16	58	58	NUM
cjel-4074	370	17	this	this	DET
cjel-4074	370	18	limitation	limitation	NOUN
cjel-4074	370	19	to	to	ADP
cjel-4074	370	20	straight	straight	ADJ
cjel-4074	370	21	line	line	NOUN
cjel-4074	370	22	depreciation	depreciation	NOUN
cjel-4074	370	23	should	should	AUX
cjel-4074	370	24	prove	prove	VERB
cjel-4074	370	25	to	to	PART
cjel-4074	370	26	be	be	AUX
cjel-4074	370	27	a	a	DET
cjel-4074	370	28	significant	significant	ADJ
cjel-4074	370	29	factor	factor	NOUN
cjel-4074	370	30	in	in	ADP
cjel-4074	370	31	reducing	reduce	VERB
cjel-4074	370	32	the	the	DET
cjel-4074	370	33	incentive	incentive	NOUN
cjel-4074	370	34	to	to	PART
cjel-4074	370	35	replace	replace	VERB
cjel-4074	370	36	historic	historic	ADJ
cjel-4074	370	37	buildings	building	NOUN
cjel-4074	370	38	with	with	ADP
cjel-4074	370	39	new	new	ADJ
cjel-4074	370	40	construction	construction	NOUN
cjel-4074	370	41	or	or	CCONJ
cjel-4074	370	42	to	to	PART
cjel-4074	370	43	alter	alter	VERB
cjel-4074	370	44	them	they	PRON
cjel-4074	370	45	substantially	substantially	ADV
cjel-4074	370	46	without	without	ADP
cjel-4074	370	47	obtaining	obtain	VERB
cjel-4074	370	48	certification	certification	NOUN
cjel-4074	370	49	of	of	ADP
cjel-4074	370	50	such	such	ADJ
cjel-4074	370	51	rehabilitation	rehabilitation	NOUN
cjel-4074	370	52	.	.	PUNCT
cjel-4074	371	1	unlike	unlike	ADP
cjel-4074	371	2	the	the	DET
cjel-4074	371	3	provisions	provision	NOUN
cjel-4074	371	4	of	of	ADP
cjel-4074	371	5	the	the	DET
cjel-4074	371	6	tra	tra	NOUN
cjel-4074	371	7	relating	relate	VERB
cjel-4074	371	8	to	to	ADP
cjel-4074	371	9	demolition	demolition	NOUN
cjel-4074	371	10	costs	cost	NOUN
cjel-4074	371	11	and	and	CCONJ
cjel-4074	371	12	losses	loss	NOUN
cjel-4074	371	13	,	,	PUNCT
cjel-4074	371	14	the	the	DET
cjel-4074	371	15	new	new	ADJ
cjel-4074	371	16	section	section	NOUN
cjel-4074	371	17	167(n	167(n	PROPN
cjel-4074	371	18	)	)	PUNCT
cjel-4074	371	19	does	do	AUX
cjel-4074	371	20	not	not	PART
cjel-4074	371	21	contain	contain	VERB
cjel-4074	371	22	a	a	DET
cjel-4074	371	23	special	special	ADJ
cjel-4074	371	24	rule	rule	NOUN
cjel-4074	371	25	for	for	ADP
cjel-4074	371	26	historic	historic	ADJ
cjel-4074	371	27	districts	district	NOUN
cjel-4074	371	28	.	.	PUNCT
cjel-4074	372	1	in	in	ADP
cjel-4074	372	2	other	other	ADJ
cjel-4074	372	3	words	word	NOUN
cjel-4074	372	4	,	,	PUNCT
cjel-4074	372	5	the	the	DET
cjel-4074	372	6	taxpayer	taxpayer	NOUN
cjel-4074	372	7	who	who	PRON
cjel-4074	372	8	wants	want	VERB
cjel-4074	372	9	to	to	PART
cjel-4074	372	10	demolish	demolish	VERB
cjel-4074	372	11	a	a	DET
cjel-4074	372	12	building	building	NOUN
cjel-4074	372	13	within	within	ADP
cjel-4074	372	14	an	an	DET
cjel-4074	372	15	historic	historic	ADJ
cjel-4074	372	16	district	district	NOUN
cjel-4074	372	17	might	might	AUX
cjel-4074	372	18	still	still	ADV
cjel-4074	372	19	be	be	AUX
cjel-4074	372	20	entitled	entitle	VERB
cjel-4074	372	21	to	to	PART
cjel-4074	372	22	accelerated	accelerate	VERB
cjel-4074	372	23	depreciation	depreciation	NOUN
cjel-4074	372	24	on	on	ADP
cjel-4074	372	25	the	the	DET
cjel-4074	372	26	replacement	replacement	NOUN
cjel-4074	372	27	structure	structure	NOUN
cjel-4074	372	28	simply	simply	ADV
cjel-4074	372	29	by	by	ADP
cjel-4074	372	30	failing	fail	VERB
cjel-4074	372	31	to	to	PART
cjel-4074	372	32	seek	seek	VERB
cjel-4074	372	33	certification	certification	NOUN
cjel-4074	372	34	of	of	ADP
cjel-4074	372	35	the	the	DET
cjel-4074	372	36	original	original	ADJ
cjel-4074	372	37	building	building	NOUN
cjel-4074	372	38	's	's	PART
cjel-4074	372	39	historic	historic	ADJ
cjel-4074	372	40	significance	significance	NOUN
cjel-4074	372	41	to	to	ADP
cjel-4074	372	42	the	the	DET
cjel-4074	372	43	district	district	NOUN
cjel-4074	372	44	(	(	PUNCT
cjel-4074	372	45	thereby	thereby	ADV
cjel-4074	372	46	preventing	prevent	VERB
cjel-4074	372	47	the	the	DET
cjel-4074	372	48	building	building	NOUN
cjel-4074	372	49	from	from	ADP
cjel-4074	372	50	qualifying	qualify	VERB
cjel-4074	372	51	as	as	ADP
cjel-4074	372	52	a	a	DET
cjel-4074	372	53	certified	certify	VERB
cjel-4074	372	54	historic	historic	ADJ
cjel-4074	372	55	structure	structure	NOUN
cjel-4074	372	56	)	)	PUNCT
cjel-4074	372	57	.	.	PUNCT
cjel-4074	373	1	this	this	DET
cjel-4074	373	2	loophole	loophole	NOUN
cjel-4074	373	3	would	would	AUX
cjel-4074	373	4	seem	seem	VERB
cjel-4074	373	5	to	to	PART
cjel-4074	373	6	be	be	AUX
cjel-4074	373	7	closed	close	VERB
cjel-4074	373	8	to	to	ADP
cjel-4074	373	9	an	an	DET
cjel-4074	373	10	extent	extent	NOUN
cjel-4074	373	11	by	by	ADP
cjel-4074	373	12	interior	interior	ADJ
cjel-4074	373	13	department	department	NOUN
cjel-4074	373	14	regulations	regulation	NOUN
cjel-4074	373	15	which	which	PRON
cjel-4074	373	16	permit	permit	VERB
cjel-4074	373	17	a	a	DET
cjel-4074	373	18	state	state	NOUN
cjel-4074	373	19	historic	historic	ADJ
cjel-4074	373	20	preservation	preservation	NOUN
cjel-4074	373	21	officer5	officer5	NOUN
cjel-4074	373	22	9	9	NUM
cjel-4074	373	23	to	to	PART
cjel-4074	373	24	request	request	VERB
cjel-4074	373	25	such	such	ADJ
cjel-4074	373	26	certifications	certification	NOUN
cjel-4074	373	27	in	in	ADP
cjel-4074	373	28	lieu	lieu	NOUN
cjel-4074	373	29	of	of	ADP
cjel-4074	373	30	the	the	DET
cjel-4074	373	31	record	record	NOUN
cjel-4074	373	32	owner	owner	NOUN
cjel-4074	373	33	of	of	ADP
cjel-4074	373	34	the	the	DET
cjel-4074	373	35	property	property	NOUN
cjel-4074	373	36	.	.	PUNCT
cjel-4074	374	1	60	60	NUM
cjel-4074	374	2	however	however	ADV
cjel-4074	374	3	,	,	PUNCT
cjel-4074	374	4	a	a	DET
cjel-4074	374	5	more	more	ADV
cjel-4074	374	6	satisfactory	satisfactory	ADJ
cjel-4074	374	7	solution	solution	NOUN
cjel-4074	374	8	is	be	AUX
cjel-4074	374	9	proposed	propose	VERB
cjel-4074	374	10	by	by	ADP
cjel-4074	374	11	the	the	DET
cjel-4074	374	12	tca	tca	PROPN
cjel-4074	374	13	,	,	PUNCT
cjel-4074	374	14	which	which	PRON
cjel-4074	374	15	would	would	AUX
cjel-4074	374	16	(	(	PUNCT
cjel-4074	374	17	1	1	X
cjel-4074	374	18	)	)	PUNCT
cjel-4074	374	19	in	in	ADP
cjel-4074	374	20	general.-in	general.-in	VERB
cjel-4074	374	21	the	the	DET
cjel-4074	374	22	case	case	NOUN
cjel-4074	374	23	of	of	ADP
cjel-4074	374	24	any	any	DET
cjel-4074	374	25	property	property	NOUN
cjel-4074	374	26	in	in	ADP
cjel-4074	374	27	whole	whole	ADJ
cjel-4074	374	28	or	or	CCONJ
cjel-4074	374	29	in	in	ADP
cjel-4074	374	30	part	part	NOUN
cjel-4074	374	31	constructed	construct	VERB
cjel-4074	374	32	,	,	PUNCT
cjel-4074	374	33	reconstructed	reconstruct	VERB
cjel-4074	374	34	,	,	PUNCT
cjel-4074	374	35	erected	erect	VERB
cjel-4074	374	36	,	,	PUNCT
cjel-4074	374	37	or	or	CCONJ
cjel-4074	374	38	used	use	VERB
cjel-4074	374	39	on	on	ADP
cjel-4074	374	40	a	a	DET
cjel-4074	374	41	site	site	NOUN
cjel-4074	374	42	which	which	PRON
cjel-4074	374	43	was	be	AUX
cjel-4074	374	44	,	,	PUNCT
cjel-4074	374	45	on	on	ADV
cjel-4074	374	46	or	or	CCONJ
cjel-4074	374	47	after	after	ADP
cjel-4074	374	48	june	june	PROPN
cjel-4074	374	49	30	30	NUM
cjel-4074	374	50	,	,	PUNCT
cjel-4074	374	51	1976	1976	NUM
cjel-4074	374	52	,	,	PUNCT
cjel-4074	374	53	occupied	occupy	VERB
cjel-4074	374	54	by	by	ADP
cjel-4074	374	55	a	a	DET
cjel-4074	374	56	certified	certify	VERB
cjel-4074	374	57	historic	historic	ADJ
cjel-4074	374	58	structure	structure	NOUN
cjel-4074	374	59	(	(	PUNCT
cjel-4074	374	60	as	as	SCONJ
cjel-4074	374	61	defined	define	VERB
cjel-4074	374	62	in	in	ADP
cjel-4074	374	63	section	section	NOUN
cjel-4074	374	64	191(d)(1	191(d)(1	NUM
cjel-4074	374	65	)	)	PUNCT
cjel-4074	374	66	)	)	PUNCT
cjel-4074	374	67	which	which	PRON
cjel-4074	374	68	is	be	AUX
cjel-4074	374	69	demolished	demolish	VERB
cjel-4074	374	70	or	or	CCONJ
cjel-4074	374	71	substantially	substantially	ADV
cjel-4074	374	72	altered	alter	VERB
cjel-4074	374	73	(	(	PUNCT
cjel-4074	374	74	other	other	ADJ
cjel-4074	374	75	than	than	ADP
cjel-4074	374	76	by	by	ADP
cjel-4074	374	77	virtue	virtue	NOUN
cjel-4074	374	78	of	of	ADP
cjel-4074	374	79	a	a	DET
cjel-4074	374	80	certified	certified	ADJ
cjel-4074	374	81	rehabilitation	rehabilitation	NOUN
cjel-4074	374	82	as	as	SCONJ
cjel-4074	374	83	defined	define	VERB
cjel-4074	374	84	in	in	ADP
cjel-4074	374	85	section	section	NOUN
cjel-4074	374	86	191(d)(3	191(d)(3	NUM
cjel-4074	374	87	)	)	PUNCT
cjel-4074	374	88	)	)	PUNCT
cjel-4074	374	89	after	after	ADP
cjel-4074	374	90	such	such	ADJ
cjel-4074	374	91	date(a	date(a	PROPN
cjel-4074	374	92	)	)	PUNCT
cjel-4074	374	93	subsections	subsection	NOUN
cjel-4074	374	94	(	(	PUNCT
cjel-4074	374	95	b	b	NOUN
cjel-4074	374	96	)	)	PUNCT
cjel-4074	374	97	,	,	PUNCT
cjel-4074	374	98	0	0	NUM
cjel-4074	374	99	)	)	PUNCT
cjel-4074	374	100	,	,	PUNCT
cjel-4074	374	101	(	(	PUNCT
cjel-4074	374	102	k	k	NOUN
cjel-4074	374	103	)	)	PUNCT
cjel-4074	374	104	,	,	PUNCT
cjel-4074	374	105	and	and	CCONJ
cjel-4074	374	106	(	(	PUNCT
cjel-4074	374	107	1	1	X
cjel-4074	374	108	)	)	PUNCT
cjel-4074	374	109	shall	shall	AUX
cjel-4074	374	110	not	not	PART
cjel-4074	374	111	apply	apply	VERB
cjel-4074	374	112	,	,	PUNCT
cjel-4074	374	113	(	(	PUNCT
cjel-4074	374	114	b	b	X
cjel-4074	374	115	)	)	PUNCT
cjel-4074	374	116	the	the	DET
cjel-4074	374	117	term	term	NOUN
cjel-4074	374	118	"	"	PUNCT
cjel-4074	374	119	reasonable	reasonable	ADJ
cjel-4074	374	120	allowance	allowance	NOUN
cjel-4074	374	121	"	"	PUNCT
cjel-4074	374	122	as	as	SCONJ
cjel-4074	374	123	used	use	VERB
cjel-4074	374	124	in	in	ADP
cjel-4074	374	125	subsection	subsection	NOUN
cjel-4074	374	126	(	(	PUNCT
cjel-4074	374	127	a	a	X
cjel-4074	374	128	)	)	PUNCT
cjel-4074	374	129	shall	shall	AUX
cjel-4074	374	130	mean	mean	VERB
cjel-4074	374	131	only	only	ADV
cjel-4074	374	132	an	an	DET
cjel-4074	374	133	allowance	allowance	NOUN
cjel-4074	374	134	computed	compute	VERB
cjel-4074	374	135	under	under	ADP
cjel-4074	374	136	the	the	DET
cjel-4074	374	137	straight	straight	ADJ
cjel-4074	374	138	line	line	NOUN
cjel-4074	374	139	method	method	NOUN
cjel-4074	374	140	.	.	PUNCT
cjel-4074	375	1	(	(	PUNCT
cjel-4074	375	2	2	2	X
cjel-4074	375	3	)	)	PUNCT
cjel-4074	375	4	exception.-the	exception.-the	PRON
cjel-4074	375	5	limitations	limitation	NOUN
cjel-4074	375	6	imposed	impose	VERB
cjel-4074	375	7	by	by	ADP
cjel-4074	375	8	this	this	DET
cjel-4074	375	9	subsection	subsection	NOUN
cjel-4074	375	10	shall	shall	AUX
cjel-4074	375	11	not	not	PART
cjel-4074	375	12	apply	apply	VERB
cjel-4074	375	13	to	to	ADP
cjel-4074	375	14	personal	personal	ADJ
cjel-4074	375	15	property	property	NOUN
cjel-4074	375	16	.	.	PUNCT
cjel-4074	376	1	58	58	NUM
cjel-4074	376	2	.	.	PUNCT
cjel-4074	377	1	see	see	VERB
cjel-4074	377	2	notes	note	NOUN
cjel-4074	377	3	21	21	NUM
cjel-4074	377	4	-	-	SYM
cjel-4074	377	5	24	24	NUM
cjel-4074	377	6	and	and	CCONJ
cjel-4074	377	7	accompanying	accompany	VERB
cjel-4074	377	8	text	text	NOUN
cjel-4074	377	9	supra	supra	NOUN
cjel-4074	377	10	.	.	PUNCT
cjel-4074	378	1	59	59	NUM
cjel-4074	378	2	.	.	PUNCT
cjel-4074	379	1	the	the	DET
cjel-4074	379	2	state	state	NOUN
cjel-4074	379	3	historic	historic	ADJ
cjel-4074	379	4	preservation	preservation	NOUN
cjel-4074	379	5	officers	officer	NOUN
cjel-4074	379	6	are	be	AUX
cjel-4074	379	7	responsible	responsible	ADJ
cjel-4074	379	8	for	for	ADP
cjel-4074	379	9	administering	administer	VERB
cjel-4074	379	10	the	the	DET
cjel-4074	379	11	national	national	ADJ
cjel-4074	379	12	register	register	PROPN
cjel-4074	379	13	program	program	NOUN
cjel-4074	379	14	within	within	ADP
cjel-4074	379	15	their	their	PRON
cjel-4074	379	16	jurisdictions	jurisdiction	NOUN
cjel-4074	379	17	.	.	PUNCT
cjel-4074	380	1	details	detail	NOUN
cjel-4074	380	2	as	as	ADP
cjel-4074	380	3	to	to	ADP
cjel-4074	380	4	their	their	PRON
cjel-4074	380	5	functions	function	NOUN
cjel-4074	380	6	are	be	AUX
cjel-4074	380	7	set	set	VERB
cjel-4074	380	8	out	out	ADP
cjel-4074	380	9	at	at	ADP
cjel-4074	380	10	36	36	NUM
cjel-4074	380	11	c.f.r	c.f.r	NOUN
cjel-4074	380	12	.	.	PUNCT
cjel-4074	381	1	§	§	PROPN
cjel-4074	381	2	60.5	60.5	NUM
cjel-4074	381	3	(	(	PUNCT
cjel-4074	381	4	1977	1977	NUM
cjel-4074	381	5	)	)	PUNCT
cjel-4074	381	6	.	.	PUNCT
cjel-4074	382	1	60	60	NUM
cjel-4074	382	2	.	.	PUNCT
cjel-4074	383	1	the	the	DET
cjel-4074	383	2	final	final	ADJ
cjel-4074	383	3	regulations	regulation	NOUN
cjel-4074	383	4	promulgated	promulgate	VERB
cjel-4074	383	5	by	by	ADP
cjel-4074	383	6	the	the	DET
cjel-4074	383	7	department	department	NOUN
cjel-4074	383	8	of	of	ADP
cjel-4074	383	9	the	the	DET
cjel-4074	383	10	interior	interior	PROPN
cjel-4074	383	11	provide	provide	VERB
cjel-4074	383	12	in	in	ADP
cjel-4074	383	13	pertinent	pertinent	ADJ
cjel-4074	383	14	part	part	NOUN
cjel-4074	383	15	:	:	PUNCT
cjel-4074	383	16	ordinarily	ordinarily	ADV
cjel-4074	383	17	,	,	PUNCT
cjel-4074	383	18	only	only	ADV
cjel-4074	383	19	the	the	DET
cjel-4074	383	20	record	record	ADJ
cjel-4074	383	21	owner	owner	NOUN
cjel-4074	383	22	of	of	ADP
cjel-4074	383	23	the	the	DET
cjel-4074	383	24	property	property	NOUN
cjel-4074	383	25	in	in	ADP
cjel-4074	383	26	question	question	NOUN
cjel-4074	383	27	may	may	AUX
cjel-4074	383	28	apply	apply	VERB
cjel-4074	383	29	for	for	ADP
cjel-4074	383	30	the	the	DET
cjel-4074	383	31	certifications	certification	NOUN
cjel-4074	383	32	described	describe	VERB
cjel-4074	383	33	in	in	ADP
cjel-4074	383	34	§	§	PROPN
cjel-4074	383	35	§	§	PROPN
cjel-4074	383	36	67.4	67.4	NUM
cjel-4074	383	37	and	and	CCONJ
cjel-4074	383	38	67.6	67.6	NUM
cjel-4074	383	39	hereof	hereof	ADJ
cjel-4074	383	40	.	.	PUNCT
cjel-4074	384	1	however	however	ADV
cjel-4074	384	2	,	,	PUNCT
cjel-4074	384	3	upon	upon	SCONJ
cjel-4074	384	4	request	request	NOUN
cjel-4074	384	5	of	of	ADP
cjel-4074	384	6	a	a	DET
cjel-4074	384	7	state	state	NOUN
cjel-4074	384	8	historic	historic	ADJ
cjel-4074	384	9	preservation	preservation	NOUN
cjel-4074	384	10	officer	officer	NOUN
cjel-4074	384	11	,	,	PUNCT
cjel-4074	384	12	the	the	DET
cjel-4074	384	13	secretary	secretary	NOUN
cjel-4074	384	14	[	[	X
cjel-4074	384	15	of	of	ADP
cjel-4074	384	16	the	the	DET
cjel-4074	384	17	interior	interior	NOUN
cjel-4074	384	18	]	]	PUNCT
cjel-4074	384	19	may	may	AUX
cjel-4074	384	20	determine	determine	VERB
cjel-4074	384	21	whether	whether	SCONJ
cjel-4074	384	22	or	or	CCONJ
cjel-4074	384	23	not	not	PART
cjel-4074	384	24	a	a	DET
cjel-4074	384	25	particular	particular	ADJ
cjel-4074	384	26	structure	structure	NOUN
cjel-4074	384	27	located	locate	VERB
cjel-4074	384	28	within	within	ADP
cjel-4074	384	29	a	a	DET
cjel-4074	384	30	registered	register	VERB
cjel-4074	384	31	historic	historic	ADJ
cjel-4074	384	32	district	district	NOUN
cjel-4074	384	33	qualifies	qualify	VERB
cjel-4074	384	34	as	as	ADP
cjel-4074	384	35	a	a	DET
cjel-4074	384	36	certified	certified	ADJ
cjel-4074	384	37	historic	historic	ADJ
cjel-4074	384	38	structure	structure	NOUN
cjel-4074	384	39	.	.	PUNCT
cjel-4074	385	1	the	the	DET
cjel-4074	385	2	secretary	secretary	NOUN
cjel-4074	385	3	shall	shall	AUX
cjel-4074	385	4	do	do	VERB
cjel-4074	385	5	so	so	ADV
cjel-4074	385	6	,	,	PUNCT
cjel-4074	385	7	however	however	ADV
cjel-4074	385	8	,	,	PUNCT
cjel-4074	385	9	only	only	ADV
cjel-4074	385	10	after	after	ADP
cjel-4074	385	11	notifying	notify	VERB
cjel-4074	385	12	the	the	DET
cjel-4074	385	13	property	property	NOUN
cjel-4074	385	14	owner	owner	NOUN
cjel-4074	385	15	of	of	ADP
cjel-4074	385	16	record	record	NOUN
cjel-4074	385	17	of	of	ADP
cjel-4074	385	18	the	the	DET
cjel-4074	385	19	request	request	NOUN
cjel-4074	385	20	,	,	PUNCT
cjel-4074	385	21	informing	inform	VERB
cjel-4074	385	22	such	such	ADJ
cjel-4074	385	23	owner	owner	NOUN
cjel-4074	385	24	of	of	ADP
cjel-4074	385	25	the	the	DET
cjel-4074	385	26	possible	possible	ADJ
cjel-4074	385	27	tax	tax	NOUN
cjel-4074	385	28	consequences	consequence	NOUN
cjel-4074	385	29	of	of	ADP
cjel-4074	385	30	such	such	ADJ
cjel-4074	385	31	decision	decision	NOUN
cjel-4074	385	32	,	,	PUNCT
cjel-4074	385	33	and	and	CCONJ
cjel-4074	385	34	permitting	permit	VERB
cjel-4074	385	35	the	the	DET
cjel-4074	385	36	property	property	NOUN
cjel-4074	385	37	owner	owner	NOUN
cjel-4074	385	38	to	to	PART
cjel-4074	385	39	submit	submit	VERB
cjel-4074	385	40	written	write	VERB
cjel-4074	385	41	comments	comment	NOUN
cjel-4074	385	42	to	to	ADP
cjel-4074	385	43	the	the	DET
cjel-4074	385	44	secretary	secretary	NOUN
cjel-4074	385	45	prior	prior	ADV
cjel-4074	385	46	to	to	ADP
cjel-4074	385	47	decision	decision	NOUN
cjel-4074	385	48	.	.	PUNCT
cjel-4074	386	1	42	42	NUM
cjel-4074	386	2	fed	fed	PROPN
cjel-4074	386	3	.	.	PUNCT
cjel-4074	387	1	reg	reg	PROPN
cjel-4074	387	2	.	.	PROPN
cjel-4074	388	1	54,548	54,548	NUM
cjel-4074	388	2	,	,	PUNCT
cjel-4074	388	3	54,550	54,550	NUM
cjel-4074	388	4	(	(	PUNCT
cjel-4074	388	5	1977	1977	NUM
cjel-4074	388	6	)	)	PUNCT
cjel-4074	388	7	(	(	PUNCT
cjel-4074	388	8	to	to	PART
cjel-4074	388	9	be	be	AUX
cjel-4074	388	10	codified	codify	VERB
cjel-4074	388	11	in	in	ADP
cjel-4074	388	12	36	36	NUM
cjel-4074	388	13	c.f.r	c.f.r	NOUN
cjel-4074	388	14	.	.	PUNCT
cjel-4074	389	1	§	§	PROPN
cjel-4074	389	2	67.3(a	67.3(a	NUM
cjel-4074	389	3	)	)	PUNCT
cjel-4074	389	4	)	)	PUNCT
cjel-4074	389	5	.	.	PUNCT
cjel-4074	390	1	1978	1978	NUM
cjel-4074	390	2	]	]	PUNCT
cjel-4074	390	3	historic	historic	ADJ
cjel-4074	390	4	preservation	preservation	NOUN
cjel-4074	390	5	and	and	CCONJ
cjel-4074	390	6	the	the	DET
cjel-4074	390	7	tax	tax	NOUN
cjel-4074	390	8	reform	reform	NOUN
cjel-4074	390	9	act	act	NOUN
cjel-4074	390	10	of	of	ADP
cjel-4074	390	11	1976	1976	NUM
cjel-4074	390	12	239	239	NUM
cjel-4074	390	13	provide	provide	VERB
cjel-4074	390	14	that	that	SCONJ
cjel-4074	390	15	any	any	DET
cjel-4074	390	16	building	building	NOUN
cjel-4074	390	17	within	within	ADP
cjel-4074	390	18	a	a	DET
cjel-4074	390	19	federal	federal	ADJ
cjel-4074	390	20	,	,	PUNCT
cjel-4074	390	21	state	state	NOUN
cjel-4074	390	22	,	,	PUNCT
cjel-4074	390	23	or	or	CCONJ
cjel-4074	390	24	local	local	ADJ
cjel-4074	390	25	historic	historic	ADJ
cjel-4074	390	26	district	district	NOUN
cjel-4074	390	27	is	be	AUX
cjel-4074	390	28	to	to	PART
cjel-4074	390	29	be	be	AUX
cjel-4074	390	30	treated	treat	VERB
cjel-4074	390	31	as	as	ADP
cjel-4074	390	32	a	a	DET
cjel-4074	390	33	certified	certify	VERB
cjel-4074	390	34	historic	historic	ADJ
cjel-4074	390	35	structure	structure	NOUN
cjel-4074	390	36	for	for	ADP
cjel-4074	390	37	the	the	DET
cjel-4074	390	38	purposes	purpose	NOUN
cjel-4074	390	39	of	of	ADP
cjel-4074	390	40	section	section	NOUN
cjel-4074	390	41	167(n	167(n	PROPN
cjel-4074	390	42	)	)	PUNCT
cjel-4074	390	43	unless	unless	SCONJ
cjel-4074	390	44	the	the	DET
cjel-4074	390	45	secretary	secretary	NOUN
cjel-4074	390	46	of	of	ADP
cjel-4074	390	47	the	the	DET
cjel-4074	390	48	interior	interior	ADJ
cjel-4074	390	49	certifies	certifie	NOUN
cjel-4074	390	50	,	,	PUNCT
cjel-4074	390	51	before	before	ADP
cjel-4074	390	52	the	the	DET
cjel-4074	390	53	beginning	beginning	NOUN
cjel-4074	390	54	of	of	ADP
cjel-4074	390	55	any	any	DET
cjel-4074	390	56	demolition	demolition	NOUN
cjel-4074	390	57	or	or	CCONJ
cjel-4074	390	58	substantial	substantial	ADJ
cjel-4074	390	59	alteration	alteration	NOUN
cjel-4074	390	60	,	,	PUNCT
cjel-4074	390	61	that	that	SCONJ
cjel-4074	390	62	the	the	DET
cjel-4074	390	63	building	building	NOUN
cjel-4074	390	64	is	be	AUX
cjel-4074	390	65	not	not	PART
cjel-4074	390	66	of	of	ADP
cjel-4074	390	67	historic	historic	ADJ
cjel-4074	390	68	significance	significance	NOUN
cjel-4074	390	69	to	to	ADP
cjel-4074	390	70	its	its	PRON
cjel-4074	390	71	district	district	NOUN
cjel-4074	390	72	.	.	PUNCT
cjel-4074	391	1	61	61	NUM
cjel-4074	391	2	this	this	DET
cjel-4074	391	3	amendment	amendment	NOUN
cjel-4074	391	4	is	be	AUX
cjel-4074	391	5	an	an	DET
cjel-4074	391	6	improvement	improvement	NOUN
cjel-4074	391	7	because	because	SCONJ
cjel-4074	391	8	it	it	PRON
cjel-4074	391	9	relieves	relieve	VERB
cjel-4074	391	10	the	the	DET
cjel-4074	391	11	state	state	NOUN
cjel-4074	391	12	historic	historic	ADJ
cjel-4074	391	13	preservation	preservation	NOUN
cjel-4074	391	14	officers	officer	NOUN
cjel-4074	391	15	of	of	ADP
cjel-4074	391	16	the	the	DET
cjel-4074	391	17	burden	burden	NOUN
cjel-4074	391	18	of	of	ADP
cjel-4074	391	19	seeking	seek	VERB
cjel-4074	391	20	certification	certification	NOUN
cjel-4074	391	21	of	of	ADP
cjel-4074	391	22	threatened	threatened	ADJ
cjel-4074	391	23	buildings	building	NOUN
cjel-4074	391	24	within	within	ADP
cjel-4074	391	25	historic	historic	ADJ
cjel-4074	391	26	districts	district	NOUN
cjel-4074	391	27	before	before	SCONJ
cjel-4074	391	28	the	the	DET
cjel-4074	391	29	record	record	NOUN
cjel-4074	391	30	owners	owner	NOUN
cjel-4074	391	31	can	can	AUX
cjel-4074	391	32	demolish	demolish	VERB
cjel-4074	391	33	them	they	PRON
cjel-4074	391	34	.	.	PUNCT
cjel-4074	392	1	the	the	DET
cjel-4074	392	2	burden	burden	NOUN
cjel-4074	392	3	of	of	ADP
cjel-4074	392	4	obtaining	obtain	VERB
cjel-4074	392	5	the	the	DET
cjel-4074	392	6	nonhistoric	nonhistoric	ADJ
cjel-4074	392	7	clearance	clearance	NOUN
cjel-4074	392	8	is	be	AUX
cjel-4074	392	9	placed	place	VERB
cjel-4074	392	10	on	on	ADP
cjel-4074	392	11	the	the	DET
cjel-4074	392	12	owner	owner	NOUN
cjel-4074	392	13	himself	himself	PRON
cjel-4074	392	14	who	who	PRON
cjel-4074	392	15	wishes	wish	VERB
cjel-4074	392	16	to	to	PART
cjel-4074	392	17	retain	retain	VERB
cjel-4074	392	18	his	his	PRON
cjel-4074	392	19	accelerated	accelerate	VERB
cjel-4074	392	20	depreciation	depreciation	NOUN
cjel-4074	392	21	privileges	privilege	NOUN
cjel-4074	392	22	.	.	PUNCT
cjel-4074	393	1	another	another	DET
cjel-4074	393	2	problem	problem	NOUN
cjel-4074	393	3	under	under	ADP
cjel-4074	393	4	section	section	NOUN
cjel-4074	393	5	167(n	167(n	PROPN
cjel-4074	393	6	)	)	PUNCT
cjel-4074	393	7	,	,	PUNCT
cjel-4074	393	8	as	as	SCONJ
cjel-4074	393	9	enacted	enact	VERB
cjel-4074	393	10	,	,	PUNCT
cjel-4074	393	11	is	be	AUX
cjel-4074	393	12	that	that	SCONJ
cjel-4074	393	13	a	a	DET
cjel-4074	393	14	taxpayer	taxpayer	NOUN
cjel-4074	393	15	who	who	PRON
cjel-4074	393	16	replaces	replace	VERB
cjel-4074	393	17	a	a	DET
cjel-4074	393	18	building	building	NOUN
cjel-4074	393	19	without	without	ADP
cjel-4074	393	20	historic	historic	ADJ
cjel-4074	393	21	significance	significance	NOUN
cjel-4074	393	22	to	to	ADP
cjel-4074	393	23	the	the	DET
cjel-4074	393	24	state	state	NOUN
cjel-4074	393	25	or	or	CCONJ
cjel-4074	393	26	local	local	ADJ
cjel-4074	393	27	district	district	NOUN
cjel-4074	393	28	in	in	ADP
cjel-4074	393	29	which	which	PRON
cjel-4074	393	30	it	it	PRON
cjel-4074	393	31	is	be	AUX
cjel-4074	393	32	located	locate	VERB
cjel-4074	393	33	may	may	AUX
cjel-4074	393	34	nevertheless	nevertheless	ADV
cjel-4074	393	35	be	be	AUX
cjel-4074	393	36	deprived	deprive	VERB
cjel-4074	393	37	of	of	ADP
cjel-4074	393	38	his	his	PRON
cjel-4074	393	39	accelerated	accelerate	VERB
cjel-4074	393	40	depreciation	depreciation	NOUN
cjel-4074	393	41	privileges	privilege	NOUN
cjel-4074	393	42	on	on	ADP
cjel-4074	393	43	the	the	DET
cjel-4074	393	44	replacement	replacement	NOUN
cjel-4074	393	45	structure	structure	NOUN
cjel-4074	393	46	.	.	PUNCT
cjel-4074	394	1	under	under	ADP
cjel-4074	394	2	a	a	DET
cjel-4074	394	3	technical	technical	ADJ
cjel-4074	394	4	reading	reading	NOUN
cjel-4074	394	5	of	of	ADP
cjel-4074	394	6	the	the	DET
cjel-4074	394	7	tra	tra	NOUN
cjel-4074	394	8	,	,	PUNCT
cjel-4074	394	9	any	any	DET
cjel-4074	394	10	building	building	NOUN
cjel-4074	394	11	within	within	ADP
cjel-4074	394	12	a	a	DET
cjel-4074	394	13	state	state	NOUN
cjel-4074	394	14	or	or	CCONJ
cjel-4074	394	15	locally	locally	ADV
cjel-4074	394	16	designated	designate	VERB
cjel-4074	394	17	district	district	NOUN
cjel-4074	394	18	can	can	AUX
cjel-4074	394	19	be	be	AUX
cjel-4074	394	20	treated	treat	VERB
cjel-4074	394	21	as	as	ADP
cjel-4074	394	22	a	a	DET
cjel-4074	394	23	certified	certify	VERB
cjel-4074	394	24	historic	historic	ADJ
cjel-4074	394	25	structure	structure	NOUN
cjel-4074	394	26	even	even	ADV
cjel-4074	394	27	though	though	SCONJ
cjel-4074	394	28	not	not	PART
cjel-4074	394	29	certified	certify	VERB
cjel-4074	394	30	as	as	ADP
cjel-4074	394	31	historically	historically	ADV
cjel-4074	394	32	significant	significant	ADJ
cjel-4074	394	33	to	to	ADP
cjel-4074	394	34	its	its	PRON
cjel-4074	394	35	district	district	NOUN
cjel-4074	394	36	.	.	PUNCT
cjel-4074	395	1	62	62	NUM
cjel-4074	395	2	while	while	SCONJ
cjel-4074	395	3	the	the	DET
cjel-4074	395	4	interior	interior	ADJ
cjel-4074	395	5	department	department	NOUN
cjel-4074	395	6	regulations	regulation	NOUN
cjel-4074	395	7	apparently	apparently	ADV
cjel-4074	395	8	contradict	contradict	VERB
cjel-4074	395	9	such	such	DET
cjel-4074	395	10	a	a	DET
cjel-4074	395	11	technical	technical	ADJ
cjel-4074	395	12	reading	reading	NOUN
cjel-4074	395	13	,	,	PUNCT
cjel-4074	395	14	63	63	NUM
cjel-4074	395	15	ultimate	ultimate	ADJ
cjel-4074	395	16	resolution	resolution	NOUN
cjel-4074	395	17	of	of	ADP
cjel-4074	395	18	this	this	DET
cjel-4074	395	19	ambiguity	ambiguity	NOUN
cjel-4074	395	20	may	may	AUX
cjel-4074	395	21	have	have	VERB
cjel-4074	395	22	to	to	PART
cjel-4074	395	23	await	await	VERB
cjel-4074	395	24	enactment	enactment	NOUN
cjel-4074	395	25	of	of	ADP
cjel-4074	395	26	the	the	DET
cjel-4074	395	27	tca	tca	PROPN
cjel-4074	395	28	with	with	ADP
cjel-4074	395	29	its	its	PRON
cjel-4074	395	30	amendments	amendment	NOUN
cjel-4074	395	31	to	to	ADP
cjel-4074	395	32	section	section	NOUN
cjel-4074	395	33	191(d	191(d	PROPN
cjel-4074	395	34	)	)	PUNCT
cjel-4074	395	35	's	's	PART
cjel-4074	395	36	definition	definition	NOUN
cjel-4074	395	37	of	of	ADP
cjel-4074	395	38	a	a	DET
cjel-4074	395	39	certified	certify	VERB
cjel-4074	395	40	historic	historic	ADJ
cjel-4074	395	41	structure	structure	NOUN
cjel-4074	395	42	.	.	PUNCT
cjel-4074	396	1	64	64	NUM
cjel-4074	396	2	the	the	DET
cjel-4074	396	3	provisions	provision	NOUN
cjel-4074	396	4	of	of	ADP
cjel-4074	396	5	section	section	NOUN
cjel-4074	396	6	167(n	167(n	PROPN
cjel-4074	396	7	)	)	PUNCT
cjel-4074	396	8	apply	apply	VERB
cjel-4074	396	9	to	to	ADP
cjel-4074	396	10	that	that	DET
cjel-4074	396	11	portion	portion	NOUN
cjel-4074	396	12	of	of	ADP
cjel-4074	396	13	the	the	DET
cjel-4074	396	14	basis	basis	NOUN
cjel-4074	396	15	which	which	PRON
cjel-4074	396	16	is	be	AUX
cjel-4074	396	17	attributable	attributable	ADJ
cjel-4074	396	18	to	to	ADP
cjel-4074	396	19	construction	construction	NOUN
cjel-4074	396	20	or	or	CCONJ
cjel-4074	396	21	reconstruction	reconstruction	NOUN
cjel-4074	396	22	after	after	ADP
cjel-4074	396	23	december	december	PROPN
cjel-4074	396	24	31	31	NUM
cjel-4074	396	25	,	,	PUNCT
cjel-4074	396	26	1975	1975	NUM
cjel-4074	396	27	and	and	CCONJ
cjel-4074	396	28	before	before	ADP
cjel-4074	396	29	january	january	PROPN
cjel-4074	396	30	1	1	NUM
cjel-4074	396	31	,	,	PUNCT
cjel-4074	396	32	1981	1981	NUM
cjel-4074	396	33	.	.	PUNCT
cjel-4074	397	1	5	5	X
cjel-4074	397	2	.	.	X
cjel-4074	397	3	transfers	transfer	NOUN
cjel-4074	397	4	of	of	ADP
cjel-4074	397	5	partial	partial	ADJ
cjel-4074	397	6	interests	interest	NOUN
cjel-4074	397	7	in	in	ADP
cjel-4074	397	8	property	property	NOUN
cjel-4074	397	9	for	for	ADP
cjel-4074	397	10	conservation	conservation	NOUN
cjel-4074	397	11	purposes	purpose	NOUN
cjel-4074	397	12	section	section	NOUN
cjel-4074	397	13	2124(e	2124(e	NOUN
cjel-4074	397	14	)	)	PUNCT
cjel-4074	397	15	of	of	ADP
cjel-4074	397	16	the	the	DET
cjel-4074	397	17	tra	tra	PROPN
cjel-4074	397	18	contains	contain	VERB
cjel-4074	397	19	provisions	provision	NOUN
cjel-4074	397	20	aimed	aim	VERB
cjel-4074	397	21	at	at	ADP
cjel-4074	397	22	encouraging	encourage	VERB
cjel-4074	397	23	the	the	DET
cjel-4074	397	24	"	"	PUNCT
cjel-4074	397	25	conservation"-oriented	conservation"-oriente	VERB
cjel-4074	397	26	use	use	NOUN
cjel-4074	397	27	of	of	ADP
cjel-4074	397	28	both	both	CCONJ
cjel-4074	397	29	historic	historic	ADJ
cjel-4074	397	30	and	and	CCONJ
cjel-4074	397	31	nonhistoric	nonhistoric	ADJ
cjel-4074	397	32	properties	property	NOUN
cjel-4074	397	33	.	.	PUNCT
cjel-4074	398	1	the	the	DET
cjel-4074	398	2	act	act	NOUN
cjel-4074	398	3	amends	amend	VERB
cjel-4074	398	4	section	section	NOUN
cjel-4074	398	5	170(f)(3	170(f)(3	NUM
cjel-4074	398	6	)	)	PUNCT
cjel-4074	398	7	of	of	ADP
cjel-4074	398	8	the	the	DET
cjel-4074	398	9	internal	internal	ADJ
cjel-4074	398	10	revenue	revenue	NOUN
cjel-4074	398	11	code	code	NOUN
cjel-4074	398	12	by	by	ADP
cjel-4074	398	13	increasing	increase	VERB
cjel-4074	398	14	the	the	DET
cjel-4074	398	15	availability	availability	NOUN
cjel-4074	398	16	of	of	ADP
cjel-4074	398	17	charitable	charitable	ADJ
cjel-4074	398	18	deductions	deduction	NOUN
cjel-4074	398	19	for	for	ADP
cjel-4074	398	20	contributions	contribution	NOUN
cjel-4074	398	21	of	of	ADP
cjel-4074	398	22	partial	partial	ADJ
cjel-4074	398	23	interests	interest	NOUN
cjel-4074	398	24	in	in	ADP
cjel-4074	398	25	property	property	NOUN
cjel-4074	398	26	.	.	PUNCT
cjel-4074	399	1	prior	prior	ADV
cjel-4074	399	2	to	to	ADP
cjel-4074	399	3	the	the	DET
cjel-4074	399	4	tra	tra	NOUN
cjel-4074	399	5	,	,	PUNCT
cjel-4074	399	6	a	a	DET
cjel-4074	399	7	taxpayer	taxpayer	NOUN
cjel-4074	399	8	would	would	AUX
cjel-4074	399	9	not	not	PART
cjel-4074	399	10	have	have	AUX
cjel-4074	399	11	been	be	AUX
cjel-4074	399	12	entitled	entitle	VERB
cjel-4074	399	13	to	to	ADP
cjel-4074	399	14	a	a	DET
cjel-4074	399	15	charitable	charitable	ADJ
cjel-4074	399	16	deduction	deduction	NOUN
cjel-4074	399	17	for	for	ADP
cjel-4074	399	18	a	a	DET
cjel-4074	399	19	contribution	contribution	NOUN
cjel-4074	399	20	to	to	ADP
cjel-4074	399	21	charity	charity	NOUN
cjel-4074	399	22	(	(	PUNCT
cjel-4074	399	23	not	not	PART
cjel-4074	399	24	in	in	ADP
cjel-4074	399	25	trust	trust	NOUN
cjel-4074	399	26	)	)	PUNCT
cjel-4074	399	27	of	of	ADP
cjel-4074	399	28	less	less	ADJ
cjel-4074	399	29	than	than	ADP
cjel-4074	399	30	the	the	DET
cjel-4074	399	31	taxpayer	taxpayer	NOUN
cjel-4074	399	32	's	's	PART
cjel-4074	399	33	entire	entire	ADJ
cjel-4074	399	34	interest	interest	NOUN
cjel-4074	399	35	in	in	ADP
cjel-4074	399	36	the	the	DET
cjel-4074	399	37	property	property	NOUN
cjel-4074	399	38	unless	unless	SCONJ
cjel-4074	399	39	it	it	PRON
cjel-4074	399	40	was	be	AUX
cjel-4074	399	41	a	a	DET
cjel-4074	399	42	contribu61	contribu61	NOUN
cjel-4074	399	43	.	.	PUNCT
cjel-4074	400	1	h.r	h.r	PROPN
cjel-4074	400	2	.	.	PROPN
cjel-4074	400	3	6715	6715	NUM
cjel-4074	400	4	,	,	PUNCT
cjel-4074	400	5	95th	95th	ADJ
cjel-4074	400	6	cong	cong	NOUN
cjel-4074	400	7	.	.	PUNCT
cjel-4074	400	8	,	,	PUNCT
cjel-4074	400	9	1st	1st	ADJ
cjel-4074	400	10	sess	sess	NOUN
cjel-4074	400	11	.	.	PUNCT
cjel-4074	401	1	§	§	PROPN
cjel-4074	401	2	2(f)(4	2(f)(4	NUM
cjel-4074	401	3	)	)	PUNCT
cjel-4074	401	4	(	(	PUNCT
cjel-4074	401	5	1977	1977	NUM
cjel-4074	401	6	)	)	PUNCT
cjel-4074	401	7	.	.	PUNCT
cjel-4074	402	1	62	62	NUM
cjel-4074	402	2	.	.	PUNCT
cjel-4074	403	1	see	see	VERB
cjel-4074	403	2	notes	note	NOUN
cjel-4074	403	3	29	29	NUM
cjel-4074	403	4	-	-	SYM
cjel-4074	403	5	31	31	NUM
cjel-4074	403	6	and	and	CCONJ
cjel-4074	403	7	accompanying	accompany	VERB
cjel-4074	403	8	text	text	NOUN
cjel-4074	403	9	supra	supra	NOUN
cjel-4074	403	10	.	.	PUNCT
cjel-4074	404	1	63	63	NUM
cjel-4074	404	2	.	.	PUNCT
cjel-4074	405	1	see	see	VERB
cjel-4074	405	2	42	42	NUM
cjel-4074	405	3	fed	feed	VERB
cjel-4074	405	4	.	.	PUNCT
cjel-4074	406	1	reg	reg	PROPN
cjel-4074	406	2	.	.	PUNCT
cjel-4074	407	1	54,548	54,548	NUM
cjel-4074	407	2	(	(	PUNCT
cjel-4074	407	3	1977	1977	NUM
cjel-4074	407	4	)	)	PUNCT
cjel-4074	407	5	(	(	PUNCT
cjel-4074	407	6	to	to	PART
cjel-4074	407	7	be	be	AUX
cjel-4074	407	8	codified	codify	VERB
cjel-4074	407	9	in	in	ADP
cjel-4074	407	10	36	36	NUM
cjel-4074	407	11	c.f.r	c.f.r	NOUN
cjel-4074	407	12	.	.	PUNCT
cjel-4074	408	1	§	§	PROPN
cjel-4074	408	2	67	67	NUM
cjel-4074	408	3	)	)	PUNCT
cjel-4074	408	4	.	.	PUNCT
cjel-4074	409	1	64	64	NUM
cjel-4074	409	2	.	.	PUNCT
cjel-4074	410	1	see	see	VERB
cjel-4074	410	2	notes	note	NOUN
cjel-4074	410	3	33	33	NUM
cjel-4074	410	4	&	&	CCONJ
cjel-4074	410	5	34	34	NUM
cjel-4074	410	6	and	and	CCONJ
cjel-4074	410	7	accompanying	accompany	VERB
cjel-4074	410	8	text	text	NOUN
cjel-4074	410	9	supra	supra	NOUN
cjel-4074	410	10	.	.	PUNCT
cjel-4074	411	1	240	240	NUM
cjel-4074	411	2	columbia	columbia	PROPN
cjel-4074	411	3	journal	journal	PROPN
cjel-4074	411	4	of	of	ADP
cjel-4074	411	5	environmental	environmental	ADJ
cjel-4074	411	6	law	law	NOUN
cjel-4074	412	1	[	[	X
cjel-4074	412	2	4	4	NUM
cjel-4074	412	3	:	:	SYM
cjel-4074	412	4	221	221	NUM
cjel-4074	412	5	tion	tion	NOUN
cjel-4074	412	6	of	of	ADP
cjel-4074	412	7	an	an	DET
cjel-4074	412	8	undivided	undivided	ADJ
cjel-4074	412	9	interest	interest	NOUN
cjel-4074	412	10	in	in	ADP
cjel-4074	412	11	the	the	DET
cjel-4074	412	12	property	property	NOUN
cjel-4074	412	13	,	,	PUNCT
cjel-4074	412	14	a	a	DET
cjel-4074	412	15	contribution	contribution	NOUN
cjel-4074	412	16	which	which	PRON
cjel-4074	412	17	would	would	AUX
cjel-4074	412	18	have	have	AUX
cjel-4074	412	19	been	be	AUX
cjel-4074	412	20	entitled	entitle	VERB
cjel-4074	412	21	to	to	ADP
cjel-4074	412	22	a	a	DET
cjel-4074	412	23	charitable	charitable	ADJ
cjel-4074	412	24	deduction	deduction	NOUN
cjel-4074	412	25	if	if	SCONJ
cjel-4074	412	26	it	it	PRON
cjel-4074	412	27	had	have	AUX
cjel-4074	412	28	been	be	AUX
cjel-4074	412	29	made	make	VERB
cjel-4074	412	30	in	in	ADP
cjel-4074	412	31	trust	trust	NOUN
cjel-4074	412	32	,	,	PUNCT
cjel-4074	412	33	or	or	CCONJ
cjel-4074	412	34	a	a	DET
cjel-4074	412	35	contribution	contribution	NOUN
cjel-4074	412	36	of	of	ADP
cjel-4074	412	37	a	a	DET
cjel-4074	412	38	remainder	remainder	NOUN
cjel-4074	412	39	interest	interest	NOUN
cjel-4074	412	40	in	in	ADP
cjel-4074	412	41	a	a	DET
cjel-4074	412	42	personal	personal	ADJ
cjel-4074	412	43	residence	residence	NOUN
cjel-4074	412	44	or	or	CCONJ
cjel-4074	412	45	farm	farm	NOUN
cjel-4074	412	46	.	.	PUNCT
cjel-4074	413	1	65	65	NUM
cjel-4074	413	2	under	under	ADP
cjel-4074	413	3	the	the	DET
cjel-4074	413	4	new	new	ADJ
cjel-4074	413	5	section	section	NOUN
cjel-4074	413	6	170(f)(3	170(f)(3	NUM
cjel-4074	413	7	)	)	PUNCT
cjel-4074	413	8	,	,	PUNCT
cjel-4074	413	9	the	the	DET
cjel-4074	413	10	taxpayer	taxpayer	NOUN
cjel-4074	413	11	is	be	AUX
cjel-4074	413	12	allowed	allow	VERB
cjel-4074	413	13	a	a	DET
cjel-4074	413	14	charitable	charitable	ADJ
cjel-4074	413	15	deduction	deduction	NOUN
cjel-4074	413	16	for	for	ADP
cjel-4074	413	17	a	a	DET
cjel-4074	413	18	contribution	contribution	NOUN
cjel-4074	413	19	to	to	ADP
cjel-4074	413	20	a	a	DET
cjel-4074	413	21	charitable	charitable	ADJ
cjel-4074	413	22	organization	organization	NOUN
cjel-4074	413	23	exclusively	exclusively	ADV
cjel-4074	413	24	for	for	ADP
cjel-4074	413	25	"	"	PUNCT
cjel-4074	413	26	conservation	conservation	NOUN
cjel-4074	413	27	purposes	purpose	NOUN
cjel-4074	413	28	"	"	PUNCT
cjel-4074	413	29	of	of	ADP
cjel-4074	413	30	(	(	PUNCT
cjel-4074	413	31	1	1	X
cjel-4074	413	32	)	)	PUNCT
cjel-4074	413	33	a	a	DET
cjel-4074	413	34	lease	lease	NOUN
cjel-4074	413	35	on	on	ADP
cjel-4074	413	36	,	,	PUNCT
cjel-4074	413	37	option	option	NOUN
cjel-4074	413	38	to	to	PART
cjel-4074	413	39	purchase	purchase	VERB
cjel-4074	413	40	,	,	PUNCT
cjel-4074	413	41	or	or	CCONJ
cjel-4074	413	42	easement	easement	VERB
cjel-4074	413	43	with	with	ADP
cjel-4074	413	44	respect	respect	NOUN
cjel-4074	413	45	to	to	ADP
cjel-4074	413	46	real	real	ADJ
cjel-4074	413	47	property	property	NOUN
cjel-4074	413	48	of	of	ADP
cjel-4074	413	49	not	not	PART
cjel-4074	413	50	less	less	ADJ
cjel-4074	413	51	than	than	ADP
cjel-4074	413	52	30	30	NUM
cjel-4074	413	53	years	year	NOUN
cjel-4074	413	54	'	'	PART
cjel-4074	413	55	duration	duration	NOUN
cjel-4074	413	56	,	,	PUNCT
cjel-4074	413	57	or	or	CCONJ
cjel-4074	413	58	(	(	PUNCT
cjel-4074	413	59	2	2	X
cjel-4074	413	60	)	)	PUNCT
cjel-4074	413	61	a	a	DET
cjel-4074	413	62	remainder	remainder	NOUN
cjel-4074	413	63	interest	interest	NOUN
cjel-4074	413	64	in	in	ADP
cjel-4074	413	65	real	real	ADJ
cjel-4074	413	66	property	property	NOUN
cjel-4074	413	67	.	.	PUNCT
cjel-4074	414	1	for	for	ADP
cjel-4074	414	2	the	the	DET
cjel-4074	414	3	purposes	purpose	NOUN
cjel-4074	414	4	of	of	ADP
cjel-4074	414	5	the	the	DET
cjel-4074	414	6	section	section	NOUN
cjel-4074	414	7	,	,	PUNCT
cjel-4074	414	8	the	the	DET
cjel-4074	414	9	term	term	NOUN
cjel-4074	414	10	"	"	PUNCT
cjel-4074	414	11	conservation	conservation	NOUN
cjel-4074	414	12	purposes	purpose	NOUN
cjel-4074	414	13	"	"	PUNCT
cjel-4074	414	14	means	mean	VERB
cjel-4074	414	15	the	the	DET
cjel-4074	414	16	preservation	preservation	NOUN
cjel-4074	414	17	of	of	ADP
cjel-4074	414	18	land	land	NOUN
cjel-4074	414	19	areas	area	NOUN
cjel-4074	414	20	for	for	ADP
cjel-4074	414	21	public	public	ADJ
cjel-4074	414	22	outdoor	outdoor	ADJ
cjel-4074	414	23	recreation	recreation	NOUN
cjel-4074	414	24	or	or	CCONJ
cjel-4074	414	25	education	education	NOUN
cjel-4074	414	26	,	,	PUNCT
cjel-4074	414	27	or	or	CCONJ
cjel-4074	414	28	for	for	ADP
cjel-4074	414	29	scenic	scenic	ADJ
cjel-4074	414	30	enjoyment	enjoyment	NOUN
cjel-4074	414	31	,	,	PUNCT
cjel-4074	414	32	the	the	DET
cjel-4074	414	33	preservation	preservation	NOUN
cjel-4074	414	34	of	of	ADP
cjel-4074	414	35	historically	historically	ADV
cjel-4074	414	36	important	important	ADJ
cjel-4074	414	37	land	land	NOUN
cjel-4074	414	38	areas	area	NOUN
cjel-4074	414	39	or	or	CCONJ
cjel-4074	414	40	structures	structure	NOUN
cjel-4074	414	41	,	,	PUNCT
cjel-4074	414	42	or	or	CCONJ
cjel-4074	414	43	the	the	DET
cjel-4074	414	44	protection	protection	NOUN
cjel-4074	414	45	of	of	ADP
cjel-4074	414	46	natural	natural	ADJ
cjel-4074	414	47	environmental	environmental	ADJ
cjel-4074	414	48	systems.6	systems.6	PROPN
cjel-4074	414	49	6	6	NUM
cjel-4074	414	50	qualified	qualified	ADJ
cjel-4074	414	51	donee	donee	NOUN
cjel-4074	414	52	organizations	organization	NOUN
cjel-4074	414	53	include	include	VERB
cjel-4074	414	54	state	state	NOUN
cjel-4074	414	55	and	and	CCONJ
cjel-4074	414	56	local	local	ADJ
cjel-4074	414	57	governments	government	NOUN
cjel-4074	414	58	(	(	PUNCT
cjel-4074	414	59	including	include	VERB
cjel-4074	414	60	their	their	PRON
cjel-4074	414	61	landmark	landmark	NOUN
cjel-4074	414	62	preservation	preservation	NOUN
cjel-4074	414	63	commissions	commission	NOUN
cjel-4074	414	64	)	)	PUNCT
cjel-4074	414	65	,	,	PUNCT
cjel-4074	414	66	and	and	CCONJ
cjel-4074	414	67	may	may	AUX
cjel-4074	414	68	include	include	VERB
cjel-4074	414	69	private	private	ADJ
cjel-4074	414	70	preservation	preservation	NOUN
cjel-4074	414	71	societies	society	NOUN
cjel-4074	414	72	as	as	ADV
cjel-4074	414	73	well	well	ADV
cjel-4074	414	74	.	.	PUNCT
cjel-4074	415	1	67	67	NUM
cjel-4074	416	1	insofar	insofar	ADV
cjel-4074	416	2	as	as	SCONJ
cjel-4074	416	3	these	these	DET
cjel-4074	416	4	provisions	provision	NOUN
cjel-4074	416	5	relate	relate	VERB
cjel-4074	416	6	to	to	ADP
cjel-4074	416	7	historic	historic	ADJ
cjel-4074	416	8	preservation	preservation	NOUN
cjel-4074	416	9	,	,	PUNCT
cjel-4074	416	10	they	they	PRON
cjel-4074	416	11	are	be	AUX
cjel-4074	416	12	in	in	ADP
cjel-4074	416	13	keeping	keep	VERB
cjel-4074	416	14	with	with	ADP
cjel-4074	416	15	the	the	DET
cjel-4074	416	16	general	general	ADJ
cjel-4074	416	17	purposes	purpose	NOUN
cjel-4074	416	18	of	of	ADP
cjel-4074	416	19	the	the	DET
cjel-4074	416	20	other	other	ADJ
cjel-4074	416	21	provisions	provision	NOUN
cjel-4074	416	22	of	of	ADP
cjel-4074	416	23	section	section	NOUN
cjel-4074	416	24	2124	2124	NUM
cjel-4074	416	25	,	,	PUNCT
cjel-4074	416	26	with	with	ADP
cjel-4074	416	27	certain	certain	ADJ
cjel-4074	416	28	significant	significant	ADJ
cjel-4074	416	29	distinctions	distinction	NOUN
cjel-4074	416	30	.	.	PUNCT
cjel-4074	417	1	first	first	ADV
cjel-4074	417	2	,	,	PUNCT
cjel-4074	417	3	there	there	PRON
cjel-4074	417	4	is	be	VERB
cjel-4074	417	5	no	no	DET
cjel-4074	417	6	requirement	requirement	NOUN
cjel-4074	417	7	here	here	ADV
cjel-4074	417	8	that	that	SCONJ
cjel-4074	417	9	the	the	DET
cjel-4074	417	10	property	property	NOUN
cjel-4074	417	11	in	in	ADP
cjel-4074	417	12	question	question	NOUN
cjel-4074	417	13	be	be	AUX
cjel-4074	417	14	a	a	DET
cjel-4074	417	15	certified	certify	VERB
cjel-4074	417	16	historic	historic	ADJ
cjel-4074	417	17	structure	structure	NOUN
cjel-4074	417	18	,	,	PUNCT
cjel-4074	417	19	the	the	DET
cjel-4074	417	20	category	category	NOUN
cjel-4074	417	21	that	that	PRON
cjel-4074	417	22	has	have	AUX
cjel-4074	417	23	governed	govern	VERB
cjel-4074	417	24	all	all	DET
cjel-4074	417	25	the	the	DET
cjel-4074	417	26	other	other	ADJ
cjel-4074	417	27	provisions	provision	NOUN
cjel-4074	417	28	.	.	PUNCT
cjel-4074	418	1	conceivably	conceivably	ADV
cjel-4074	418	2	,	,	PUNCT
cjel-4074	418	3	the	the	DET
cjel-4074	418	4	charitable	charitable	ADJ
cjel-4074	418	5	contribution	contribution	NOUN
cjel-4074	418	6	could	could	AUX
cjel-4074	418	7	be	be	AUX
cjel-4074	418	8	an	an	DET
cjel-4074	418	9	interest	interest	NOUN
cjel-4074	418	10	in	in	ADP
cjel-4074	418	11	a	a	DET
cjel-4074	418	12	noncommercial	noncommercial	ADJ
cjel-4074	418	13	building	building	NOUN
cjel-4074	418	14	.	.	PUNCT
cjel-4074	419	1	it	it	PRON
cjel-4074	419	2	could	could	AUX
cjel-4074	419	3	,	,	PUNCT
cjel-4074	419	4	moreover	moreover	ADV
cjel-4074	419	5	,	,	PUNCT
cjel-4074	419	6	be	be	AUX
cjel-4074	419	7	an	an	DET
cjel-4074	419	8	interest	interest	NOUN
cjel-4074	419	9	in	in	ADP
cjel-4074	419	10	an	an	DET
cjel-4074	419	11	historic	historic	ADJ
cjel-4074	419	12	site	site	NOUN
cjel-4074	419	13	on	on	ADP
cjel-4074	419	14	which	which	PRON
cjel-4074	419	15	no	no	DET
cjel-4074	419	16	building	building	NOUN
cjel-4074	419	17	stands	stand	VERB
cjel-4074	419	18	at	at	ADV
cjel-4074	419	19	all	all	ADV
cjel-4074	419	20	.	.	PUNCT
cjel-4074	420	1	at	at	ADP
cjel-4074	420	2	present	present	ADJ
cjel-4074	420	3	,	,	PUNCT
cjel-4074	420	4	there	there	PRON
cjel-4074	420	5	is	be	VERB
cjel-4074	420	6	no	no	DET
cjel-4074	420	7	indication	indication	NOUN
cjel-4074	420	8	as	as	ADP
cjel-4074	420	9	to	to	ADP
cjel-4074	420	10	what	what	DET
cjel-4074	420	11	standards	standard	NOUN
cjel-4074	420	12	will	will	AUX
cjel-4074	420	13	be	be	AUX
cjel-4074	420	14	applied	apply	VERB
cjel-4074	420	15	to	to	PART
cjel-4074	420	16	determine	determine	VERB
cjel-4074	420	17	the	the	DET
cjel-4074	420	18	historic	historic	ADJ
cjel-4074	420	19	qualifications	qualification	NOUN
cjel-4074	420	20	of	of	ADP
cjel-4074	420	21	the	the	DET
cjel-4074	420	22	properties	property	NOUN
cjel-4074	420	23	in	in	ADP
cjel-4074	420	24	question	question	NOUN
cjel-4074	420	25	.	.	PUNCT
cjel-4074	421	1	prior	prior	ADV
cjel-4074	421	2	to	to	ADP
cjel-4074	421	3	the	the	DET
cjel-4074	421	4	tra	tra	NOUN
cjel-4074	421	5	,	,	PUNCT
cjel-4074	421	6	the	the	DET
cjel-4074	421	7	internal	internal	ADJ
cjel-4074	421	8	revenue	revenue	NOUN
cjel-4074	421	9	service	service	NOUN
cjel-4074	421	10	showed	show	VERB
cjel-4074	421	11	itself	itself	PRON
cjel-4074	421	12	willing	willing	ADJ
cjel-4074	421	13	to	to	PART
cjel-4074	421	14	uphold	uphold	VERB
cjel-4074	421	15	the	the	DET
cjel-4074	421	16	deductibility	deductibility	NOUN
cjel-4074	421	17	of	of	ADP
cjel-4074	421	18	contributions	contribution	NOUN
cjel-4074	421	19	of	of	ADP
cjel-4074	421	20	perpetual	perpetual	ADJ
cjel-4074	421	21	open	open	ADJ
cjel-4074	421	22	space	space	NOUN
cjel-4074	421	23	easements	easement	NOUN
cjel-4074	421	24	on	on	ADP
cjel-4074	421	25	historic	historic	ADJ
cjel-4074	421	26	properties	property	NOUN
cjel-4074	421	27	that	that	PRON
cjel-4074	421	28	would	would	AUX
cjel-4074	421	29	not	not	PART
cjel-4074	421	30	meet	meet	VERB
cjel-4074	421	31	the	the	DET
cjel-4074	421	32	requirements	requirement	NOUN
cjel-4074	421	33	of	of	ADP
cjel-4074	421	34	a	a	DET
cjel-4074	421	35	certified	certify	VERB
cjel-4074	421	36	historic	historic	ADJ
cjel-4074	421	37	structure;68	structure;68	NOUN
cjel-4074	421	38	it	it	PRON
cjel-4074	421	39	remains	remain	VERB
cjel-4074	421	40	to	to	PART
cjel-4074	421	41	be	be	AUX
cjel-4074	421	42	65	65	NUM
cjel-4074	421	43	.	.	PUNCT
cjel-4074	422	1	staff	staff	NOUN
cjel-4074	422	2	of	of	ADP
cjel-4074	422	3	joint	joint	ADJ
cjel-4074	422	4	comm	comm	NOUN
cjel-4074	422	5	.	.	PUNCT
cjel-4074	423	1	on	on	ADP
cjel-4074	423	2	tax	tax	NOUN
cjel-4074	423	3	.	.	PUNCT
cjel-4074	423	4	,	,	PUNCT
cjel-4074	423	5	94th	94th	ADJ
cjel-4074	423	6	cong	cong	NOUN
cjel-4074	423	7	.	.	PROPN
cjel-4074	423	8	,	,	PUNCT
cjel-4074	423	9	2d	2d	NUM
cjel-4074	423	10	sess	sess	NOUN
cjel-4074	423	11	.	.	PUNCT
cjel-4074	423	12	,	,	PUNCT
cjel-4074	423	13	general	general	ADJ
cjel-4074	423	14	explanation	explanation	NOUN
cjel-4074	423	15	of	of	ADP
cjel-4074	423	16	the	the	DET
cjel-4074	423	17	tax	tax	NOUN
cjel-4074	423	18	reform	reform	NOUN
cjel-4074	423	19	act	act	NOUN
cjel-4074	423	20	of	of	ADP
cjel-4074	423	21	1976	1976	NUM
cjel-4074	423	22	643	643	NUM
cjel-4074	423	23	(	(	PUNCT
cjel-4074	423	24	1976	1976	NUM
cjel-4074	423	25	)	)	PUNCT
cjel-4074	423	26	.	.	PUNCT
cjel-4074	424	1	66	66	NUM
cjel-4074	424	2	.	.	PUNCT
cjel-4074	425	1	this	this	DET
cjel-4074	425	2	broad	broad	ADJ
cjel-4074	425	3	definition	definition	NOUN
cjel-4074	425	4	of	of	ADP
cjel-4074	425	5	"	"	PUNCT
cjel-4074	425	6	conservation	conservation	NOUN
cjel-4074	425	7	purposes	purpose	NOUN
cjel-4074	425	8	"	"	PUNCT
cjel-4074	425	9	reflects	reflect	VERB
cjel-4074	425	10	the	the	DET
cjel-4074	425	11	genesis	genesis	NOUN
cjel-4074	425	12	of	of	ADP
cjel-4074	425	13	the	the	DET
cjel-4074	425	14	tra	tra	NOUN
cjel-4074	425	15	from	from	ADP
cjel-4074	425	16	the	the	DET
cjel-4074	425	17	general	general	PROPN
cjel-4074	425	18	environmental	environmental	PROPN
cjel-4074	425	19	protection	protection	PROPN
cjel-4074	425	20	tax	tax	PROPN
cjel-4074	425	21	act	act	NOUN
cjel-4074	425	22	of	of	ADP
cjel-4074	425	23	1972	1972	NUM
cjel-4074	425	24	,	,	PUNCT
cjel-4074	425	25	which	which	PRON
cjel-4074	425	26	included	include	VERB
cjel-4074	425	27	provisions	provision	NOUN
cjel-4074	425	28	aimed	aim	VERB
cjel-4074	425	29	at	at	ADP
cjel-4074	425	30	encouraging	encourage	VERB
cjel-4074	425	31	the	the	DET
cjel-4074	425	32	preservation	preservation	NOUN
cjel-4074	425	33	of	of	ADP
cjel-4074	425	34	coastal	coastal	ADJ
cjel-4074	425	35	wetlands	wetland	NOUN
cjel-4074	425	36	as	as	ADV
cjel-4074	425	37	well	well	ADV
cjel-4074	425	38	as	as	ADP
cjel-4074	425	39	of	of	ADP
cjel-4074	425	40	historic	historic	ADJ
cjel-4074	425	41	buildings	building	NOUN
cjel-4074	425	42	.	.	PUNCT
cjel-4074	426	1	see	see	VERB
cjel-4074	426	2	note	note	NOUN
cjel-4074	426	3	4	4	NUM
cjel-4074	426	4	supra	supra	ADJ
cjel-4074	426	5	.	.	PUNCT
cjel-4074	427	1	67	67	NUM
cjel-4074	427	2	.	.	PUNCT
cjel-4074	427	3	i.r.c	i.r.c	NOUN
cjel-4074	427	4	.	.	PUNCT
cjel-4074	428	1	§	§	PROPN
cjel-4074	428	2	170(b)(1)(a	170(b)(1)(a	NUM
cjel-4074	428	3	)	)	PUNCT
cjel-4074	428	4	.	.	PUNCT
cjel-4074	429	1	the	the	DET
cjel-4074	429	2	private	private	ADJ
cjel-4074	429	3	preservation	preservation	NOUN
cjel-4074	429	4	societies	society	NOUN
cjel-4074	429	5	might	might	AUX
cjel-4074	429	6	qualify	qualify	VERB
cjel-4074	429	7	as	as	ADP
cjel-4074	429	8	charitable	charitable	ADJ
cjel-4074	429	9	donees	donee	NOUN
cjel-4074	429	10	under	under	ADP
cjel-4074	429	11	i.r.c	i.r.c	NOUN
cjel-4074	429	12	.	.	PUNCT
cjel-4074	430	1	§	§	PROPN
cjel-4074	430	2	17	17	NUM
cjel-4074	430	3	0(c)(2	0(c)(2	NUM
cjel-4074	430	4	)	)	PUNCT
cjel-4074	430	5	if	if	SCONJ
cjel-4074	430	6	they	they	PRON
cjel-4074	430	7	are	be	AUX
cjel-4074	430	8	tax	tax	NOUN
cjel-4074	430	9	-	-	PUNCT
cjel-4074	430	10	exempt	exempt	ADJ
cjel-4074	430	11	organizations	organization	NOUN
cjel-4074	430	12	under	under	ADP
cjel-4074	430	13	i.r.c	i.r.c	NOUN
cjel-4074	430	14	.	.	PUNCT
cjel-4074	431	1	§	§	PROPN
cjel-4074	431	2	501(c	501(c	PROPN
cjel-4074	431	3	)	)	PUNCT
cjel-4074	431	4	(	(	PUNCT
cjel-4074	431	5	3	3	NUM
cjel-4074	431	6	)	)	PUNCT
cjel-4074	431	7	.	.	PUNCT
cjel-4074	432	1	see	see	VERB
cjel-4074	432	2	halvorson	halvorson	PROPN
cjel-4074	432	3	,	,	PUNCT
cjel-4074	432	4	qualifying	qualify	VERB
cjel-4074	432	5	as	as	ADP
cjel-4074	432	6	a	a	DET
cjel-4074	432	7	section	section	NOUN
cjel-4074	432	8	501(c)(3	501(c)(3	NOUN
cjel-4074	432	9	)	)	PUNCT
cjel-4074	432	10	organization	organization	NOUN
cjel-4074	432	11	,	,	PUNCT
cjel-4074	432	12	preservation	preservation	NOUN
cjel-4074	432	13	news	news	NOUN
cjel-4074	432	14	,	,	PUNCT
cjel-4074	432	15	may	may	PROPN
cjel-4074	432	16	1976	1976	NUM
cjel-4074	432	17	,	,	PUNCT
cjel-4074	432	18	supplement	supplement	NOUN
cjel-4074	432	19	at	at	ADP
cjel-4074	432	20	4	4	NUM
cjel-4074	432	21	.	.	PUNCT
cjel-4074	432	22	note	note	VERB
cjel-4074	432	23	further	far	ADV
cjel-4074	432	24	the	the	DET
cjel-4074	432	25	requirement	requirement	NOUN
cjel-4074	432	26	as	as	ADP
cjel-4074	432	27	to	to	ADP
cjel-4074	432	28	the	the	DET
cjel-4074	432	29	organization	organization	NOUN
cjel-4074	432	30	's	's	PART
cjel-4074	432	31	sources	source	NOUN
cjel-4074	432	32	of	of	ADP
cjel-4074	432	33	support	support	NOUN
cjel-4074	432	34	contained	contain	VERB
cjel-4074	432	35	in	in	ADP
cjel-4074	432	36	i.r.c	i.r.c	NOUN
cjel-4074	432	37	.	.	PUNCT
cjel-4074	433	1	§	§	PROPN
cjel-4074	433	2	170(b)(1)(a)(vi	170(b)(1)(a)(vi	PROPN
cjel-4074	433	3	)	)	PUNCT
cjel-4074	433	4	.	.	PUNCT
cjel-4074	434	1	68	68	NUM
cjel-4074	434	2	.	.	PUNCT
cjel-4074	435	1	see	see	VERB
cjel-4074	435	2	rev	rev	PROPN
cjel-4074	435	3	.	.	PROPN
cjel-4074	435	4	rul	rul	NOUN
cjel-4074	435	5	.	.	PUNCT
cjel-4074	436	1	75	75	NUM
cjel-4074	436	2	-	-	SYM
cjel-4074	436	3	358	358	NUM
cjel-4074	436	4	,	,	PUNCT
cjel-4074	436	5	1975	1975	NUM
cjel-4074	436	6	-	-	SYM
cjel-4074	436	7	34	34	NUM
cjel-4074	436	8	i.r.b	i.r.b	NOUN
cjel-4074	436	9	.	.	PUNCT
cjel-4074	437	1	(	(	PUNCT
cjel-4074	437	2	1975	1975	NUM
cjel-4074	437	3	)	)	PUNCT
cjel-4074	437	4	.	.	PUNCT
cjel-4074	438	1	the	the	DET
cjel-4074	438	2	internal	internal	ADJ
cjel-4074	438	3	revenue	revenue	NOUN
cjel-4074	438	4	service	service	NOUN
cjel-4074	438	5	1978	1978	NUM
cjel-4074	438	6	]	]	PUNCT
cjel-4074	438	7	historic	historic	ADJ
cjel-4074	438	8	preservation	preservation	NOUN
cjel-4074	438	9	and	and	CCONJ
cjel-4074	438	10	the	the	DET
cjel-4074	438	11	tax	tax	NOUN
cjel-4074	438	12	reform	reform	PROPN
cjel-4074	438	13	act	act	NOUN
cjel-4074	438	14	of	of	ADP
cjel-4074	438	15	1976	1976	NUM
cjel-4074	438	16	241	241	NUM
cjel-4074	438	17	seen	see	VERB
cjel-4074	438	18	whether	whether	SCONJ
cjel-4074	438	19	this	this	DET
cjel-4074	438	20	liberality	liberality	NOUN
cjel-4074	438	21	will	will	AUX
cjel-4074	438	22	continue	continue	VERB
cjel-4074	438	23	under	under	ADP
cjel-4074	438	24	the	the	DET
cjel-4074	438	25	tra	tra	NOUN
cjel-4074	438	26	.	.	PUNCT
cjel-4074	439	1	the	the	DET
cjel-4074	439	2	new	new	ADJ
cjel-4074	439	3	provisions	provision	NOUN
cjel-4074	439	4	should	should	AUX
cjel-4074	439	5	encourage	encourage	VERB
cjel-4074	439	6	contributions	contribution	NOUN
cjel-4074	439	7	taking	take	VERB
cjel-4074	439	8	the	the	DET
cjel-4074	439	9	form	form	NOUN
cjel-4074	439	10	of	of	ADP
cjel-4074	439	11	a	a	DET
cjel-4074	439	12	lease	lease	NOUN
cjel-4074	439	13	,	,	PUNCT
cjel-4074	439	14	option	option	NOUN
cjel-4074	439	15	to	to	PART
cjel-4074	439	16	purchase	purchase	VERB
cjel-4074	439	17	,	,	PUNCT
cjel-4074	439	18	or	or	CCONJ
cjel-4074	439	19	easement	easement	NOUN
cjel-4074	439	20	of	of	ADP
cjel-4074	439	21	at	at	ADV
cjel-4074	439	22	least	least	ADV
cjel-4074	439	23	30	30	NUM
cjel-4074	439	24	years	year	NOUN
cjel-4074	439	25	'	'	PART
cjel-4074	439	26	duration	duration	NOUN
cjel-4074	439	27	or	or	CCONJ
cjel-4074	439	28	of	of	ADP
cjel-4074	439	29	a	a	DET
cjel-4074	439	30	remainder	remainder	NOUN
cjel-4074	439	31	interest	interest	NOUN
cjel-4074	439	32	.	.	PUNCT
cjel-4074	440	1	69	69	NUM
cjel-4074	441	1	the	the	DET
cjel-4074	441	2	contribution	contribution	NOUN
cjel-4074	441	3	would	would	AUX
cjel-4074	441	4	be	be	AUX
cjel-4074	441	5	valued	value	VERB
cjel-4074	441	6	as	as	ADP
cjel-4074	441	7	the	the	DET
cjel-4074	441	8	fair	fair	ADJ
cjel-4074	441	9	market	market	NOUN
cjel-4074	441	10	value	value	NOUN
cjel-4074	441	11	of	of	ADP
cjel-4074	441	12	the	the	DET
cjel-4074	441	13	partial	partial	ADJ
cjel-4074	441	14	interest	interest	NOUN
cjel-4074	441	15	at	at	ADP
cjel-4074	441	16	the	the	DET
cjel-4074	441	17	time	time	NOUN
cjel-4074	441	18	of	of	ADP
cjel-4074	441	19	the	the	DET
cjel-4074	441	20	contribution	contribution	NOUN
cjel-4074	441	21	.	.	PUNCT
cjel-4074	442	1	70	70	NUM
cjel-4074	442	2	in	in	ADP
cjel-4074	442	3	the	the	DET
cjel-4074	442	4	case	case	NOUN
cjel-4074	442	5	of	of	ADP
cjel-4074	442	6	easements	easement	NOUN
cjel-4074	442	7	,	,	PUNCT
cjel-4074	442	8	this	this	PRON
cjel-4074	442	9	is	be	AUX
cjel-4074	442	10	generally	generally	ADV
cjel-4074	442	11	measured	measure	VERB
cjel-4074	442	12	as	as	ADP
cjel-4074	442	13	the	the	DET
cjel-4074	442	14	difference	difference	NOUN
cjel-4074	442	15	in	in	ADP
cjel-4074	442	16	market	market	NOUN
cjel-4074	442	17	value	value	NOUN
cjel-4074	442	18	between	between	ADP
cjel-4074	442	19	the	the	DET
cjel-4074	442	20	property	property	NOUN
cjel-4074	442	21	encumbered	encumber	VERB
cjel-4074	442	22	and	and	CCONJ
cjel-4074	442	23	unencumbered	unencumbered	ADJ
cjel-4074	442	24	by	by	ADP
cjel-4074	442	25	the	the	DET
cjel-4074	442	26	easement	easement	NOUN
cjel-4074	442	27	.	.	PUNCT
cjel-4074	443	1	the	the	DET
cjel-4074	443	2	easements	easement	NOUN
cjel-4074	443	3	could	could	AUX
cjel-4074	443	4	take	take	VERB
cjel-4074	443	5	the	the	DET
cjel-4074	443	6	form	form	NOUN
cjel-4074	443	7	of	of	ADP
cjel-4074	443	8	scenic	scenic	ADJ
cjel-4074	443	9	or	or	CCONJ
cjel-4074	443	10	facade	facade	NOUN
cjel-4074	443	11	easements	easement	NOUN
cjel-4074	443	12	or	or	CCONJ
cjel-4074	443	13	development	development	NOUN
cjel-4074	443	14	rights	right	NOUN
cjel-4074	443	15	restrictions	restriction	NOUN
cjel-4074	443	16	.	.	PUNCT
cjel-4074	444	1	71	71	NUM
cjel-4074	444	2	the	the	DET
cjel-4074	444	3	provisions	provision	NOUN
cjel-4074	444	4	of	of	ADP
cjel-4074	444	5	section	section	NOUN
cjel-4074	444	6	2124(e	2124(e	NOUN
cjel-4074	444	7	)	)	PUNCT
cjel-4074	444	8	also	also	ADV
cjel-4074	444	9	authorize	authorize	VERB
cjel-4074	444	10	corresponding	correspond	VERB
cjel-4074	444	11	charitable	charitable	ADJ
cjel-4074	444	12	deductions	deduction	NOUN
cjel-4074	444	13	under	under	ADP
cjel-4074	444	14	the	the	DET
cjel-4074	444	15	estate	estate	NOUN
cjel-4074	444	16	and	and	CCONJ
cjel-4074	444	17	gift	gift	NOUN
cjel-4074	444	18	tax	tax	NOUN
cjel-4074	444	19	laws	law	NOUN
cjel-4074	444	20	.	.	PUNCT
cjel-4074	445	1	as	as	SCONJ
cjel-4074	445	2	enacted	enact	VERB
cjel-4074	445	3	,	,	PUNCT
cjel-4074	445	4	the	the	DET
cjel-4074	445	5	amendments	amendment	NOUN
cjel-4074	445	6	to	to	PART
cjel-4074	445	7	section	section	VERB
cjel-4074	445	8	170(f)(3	170(f)(3	NUM
cjel-4074	445	9	)	)	PUNCT
cjel-4074	445	10	apply	apply	VERB
cjel-4074	445	11	only	only	ADV
cjel-4074	445	12	with	with	ADP
cjel-4074	445	13	respect	respect	NOUN
cjel-4074	445	14	to	to	ADP
cjel-4074	445	15	contributions	contribution	NOUN
cjel-4074	445	16	made	make	VERB
cjel-4074	445	17	after	after	ADP
cjel-4074	445	18	june	june	PROPN
cjel-4074	445	19	13	13	NUM
cjel-4074	445	20	,	,	PUNCT
cjel-4074	445	21	1976	1976	NUM
cjel-4074	445	22	and	and	CCONJ
cjel-4074	445	23	before	before	ADP
cjel-4074	445	24	june	june	PROPN
cjel-4074	445	25	14	14	NUM
cjel-4074	445	26	,	,	PUNCT
cjel-4074	445	27	1977	1977	NUM
cjel-4074	445	28	.	.	PUNCT
cjel-4074	446	1	thus	thus	ADV
cjel-4074	446	2	,	,	PUNCT
cjel-4074	446	3	the	the	DET
cjel-4074	446	4	opportunity	opportunity	NOUN
cjel-4074	446	5	to	to	PART
cjel-4074	446	6	make	make	VERB
cjel-4074	446	7	such	such	ADJ
cjel-4074	446	8	contributions	contribution	NOUN
cjel-4074	446	9	expired	expire	VERB
cjel-4074	446	10	little	little	ADJ
cjel-4074	446	11	more	more	ADJ
cjel-4074	446	12	than	than	ADP
cjel-4074	446	13	8	8	NUM
cjel-4074	446	14	months	month	NOUN
cjel-4074	446	15	after	after	ADP
cjel-4074	446	16	the	the	DET
cjel-4074	446	17	enactment	enactment	NOUN
cjel-4074	446	18	of	of	ADP
cjel-4074	446	19	the	the	DET
cjel-4074	446	20	tra	tra	PROPN
cjel-4074	446	21	.	.	PUNCT
cjel-4074	447	1	evidently	evidently	ADV
cjel-4074	447	2	,	,	PUNCT
cjel-4074	447	3	this	this	DET
cjel-4074	447	4	early	early	ADJ
cjel-4074	447	5	termination	termination	NOUN
cjel-4074	447	6	date	date	NOUN
cjel-4074	447	7	was	be	AUX
cjel-4074	447	8	due	due	ADJ
cjel-4074	447	9	to	to	ADP
cjel-4074	447	10	inadvertence	inadvertence	NOUN
cjel-4074	447	11	on	on	ADP
cjel-4074	447	12	the	the	DET
cjel-4074	447	13	part	part	NOUN
cjel-4074	447	14	of	of	ADP
cjel-4074	447	15	the	the	DET
cjel-4074	447	16	drafters	drafter	NOUN
cjel-4074	447	17	,	,	PUNCT
cjel-4074	447	18	and	and	CCONJ
cjel-4074	447	19	legislation	legislation	NOUN
cjel-4074	447	20	has	have	AUX
cjel-4074	447	21	been	be	AUX
cjel-4074	447	22	submitted	submit	VERB
cjel-4074	447	23	that	that	PRON
cjel-4074	447	24	would	would	AUX
cjel-4074	447	25	make	make	VERB
cjel-4074	447	26	the	the	DET
cjel-4074	447	27	termination	termination	NOUN
cjel-4074	447	28	date	date	NOUN
cjel-4074	447	29	conform	conform	VERB
cjel-4074	447	30	with	with	ADP
cjel-4074	447	31	the	the	DET
cjel-4074	447	32	other	other	ADJ
cjel-4074	447	33	5	5	NUM
cjel-4074	447	34	-	-	PUNCT
cjel-4074	447	35	year	year	NOUN
cjel-4074	447	36	provisions	provision	NOUN
cjel-4074	447	37	.	.	PUNCT
cjel-4074	448	1	72	72	NUM
cjel-4074	448	2	iii	iii	NOUN
cjel-4074	448	3	.	.	PUNCT
cjel-4074	448	4	questions	question	NOUN
cjel-4074	448	5	on	on	ADP
cjel-4074	448	6	the	the	DET
cjel-4074	448	7	technical	technical	ADJ
cjel-4074	448	8	implementation	implementation	NOUN
cjel-4074	448	9	of	of	ADP
cjel-4074	448	10	section	section	NOUN
cjel-4074	448	11	2124	2124	NUM
cjel-4074	448	12	the	the	DET
cjel-4074	448	13	premise	premise	NOUN
cjel-4074	448	14	underlying	underlie	VERB
cjel-4074	448	15	all	all	DET
cjel-4074	448	16	the	the	DET
cjel-4074	448	17	provisions	provision	NOUN
cjel-4074	448	18	of	of	ADP
cjel-4074	448	19	section	section	NOUN
cjel-4074	448	20	2124	2124	NUM
cjel-4074	448	21	is	be	AUX
cjel-4074	448	22	that	that	SCONJ
cjel-4074	448	23	taxpayers	taxpayer	NOUN
cjel-4074	448	24	,	,	PUNCT
cjel-4074	448	25	familiar	familiar	ADJ
cjel-4074	448	26	with	with	ADP
cjel-4074	448	27	the	the	DET
cjel-4074	448	28	section	section	NOUN
cjel-4074	448	29	's	's	PART
cjel-4074	448	30	implications	implication	NOUN
cjel-4074	448	31	,	,	PUNCT
cjel-4074	448	32	will	will	AUX
cjel-4074	448	33	arrange	arrange	VERB
cjel-4074	448	34	their	their	PRON
cjel-4074	448	35	activities	activity	NOUN
cjel-4074	448	36	in	in	ADP
cjel-4074	448	37	such	such	DET
cjel-4074	448	38	a	a	DET
cjel-4074	448	39	way	way	NOUN
cjel-4074	448	40	as	as	SCONJ
cjel-4074	448	41	to	to	PART
cjel-4074	448	42	maximize	maximize	VERB
cjel-4074	448	43	their	their	PRON
cjel-4074	448	44	tax	tax	NOUN
cjel-4074	448	45	benefits	benefit	NOUN
cjel-4074	448	46	and	and	CCONJ
cjel-4074	448	47	simulthere	simulthere	NOUN
cjel-4074	448	48	upheld	uphold	VERB
cjel-4074	448	49	the	the	DET
cjel-4074	448	50	deductibility	deductibility	NOUN
cjel-4074	448	51	of	of	ADP
cjel-4074	448	52	an	an	DET
cjel-4074	448	53	easement	easement	NOUN
cjel-4074	448	54	on	on	ADP
cjel-4074	448	55	a	a	DET
cjel-4074	448	56	mansion	mansion	NOUN
cjel-4074	448	57	which	which	PRON
cjel-4074	448	58	had	have	AUX
cjel-4074	448	59	been	be	AUX
cjel-4074	448	60	designated	designate	VERB
cjel-4074	448	61	a	a	DET
cjel-4074	448	62	state	state	NOUN
cjel-4074	448	63	historic	historic	ADJ
cjel-4074	448	64	landmark	landmark	NOUN
cjel-4074	448	65	,	,	PUNCT
cjel-4074	448	66	but	but	CCONJ
cjel-4074	448	67	was	be	AUX
cjel-4074	448	68	neither	neither	CCONJ
cjel-4074	448	69	a	a	DET
cjel-4074	448	70	national	national	ADJ
cjel-4074	448	71	register	register	NOUN
cjel-4074	448	72	property	property	NOUN
cjel-4074	448	73	nor	nor	CCONJ
cjel-4074	448	74	within	within	ADP
cjel-4074	448	75	an	an	DET
cjel-4074	448	76	historic	historic	ADJ
cjel-4074	448	77	district	district	NOUN
cjel-4074	448	78	.	.	PUNCT
cjel-4074	449	1	at	at	ADV
cjel-4074	449	2	least	least	ADV
cjel-4074	449	3	one	one	NUM
cjel-4074	449	4	commentator	commentator	NOUN
cjel-4074	449	5	has	have	AUX
cjel-4074	449	6	noted	note	VERB
cjel-4074	449	7	the	the	DET
cjel-4074	449	8	service	service	NOUN
cjel-4074	449	9	's	's	PART
cjel-4074	449	10	general	general	ADJ
cjel-4074	449	11	support	support	NOUN
cjel-4074	449	12	of	of	ADP
cjel-4074	449	13	preservation	preservation	NOUN
cjel-4074	449	14	transactions	transaction	NOUN
cjel-4074	449	15	.	.	PUNCT
cjel-4074	450	1	see	see	VERB
cjel-4074	450	2	brenneman	brenneman	PROPN
cjel-4074	450	3	,	,	PUNCT
cjel-4074	450	4	easements	easement	NOUN
cjel-4074	450	5	and	and	CCONJ
cjel-4074	450	6	their	their	PRON
cjel-4074	450	7	taxation	taxation	NOUN
cjel-4074	450	8	,	,	PUNCT
cjel-4074	450	9	preservation	preservation	NOUN
cjel-4074	450	10	news	news	NOUN
cjel-4074	450	11	,	,	PUNCT
cjel-4074	450	12	may	may	PROPN
cjel-4074	450	13	1976	1976	NUM
cjel-4074	450	14	,	,	PUNCT
cjel-4074	450	15	supplement	supplement	NOUN
cjel-4074	450	16	at	at	ADP
cjel-4074	450	17	3	3	NUM
cjel-4074	450	18	.	.	NOUN
cjel-4074	450	19	69	69	NUM
cjel-4074	450	20	.	.	PUNCT
cjel-4074	451	1	wade	wade	PROPN
cjel-4074	451	2	greene	greene	PROPN
cjel-4074	451	3	has	have	AUX
cjel-4074	451	4	written	write	VERB
cjel-4074	451	5	on	on	ADP
cjel-4074	451	6	the	the	DET
cjel-4074	451	7	role	role	NOUN
cjel-4074	451	8	played	play	VERB
cjel-4074	451	9	by	by	ADP
cjel-4074	451	10	tax	tax	NOUN
cjel-4074	451	11	deductions	deduction	NOUN
cjel-4074	451	12	in	in	ADP
cjel-4074	451	13	charitable	charitable	ADJ
cjel-4074	451	14	giving	giving	NOUN
cjel-4074	451	15	:	:	PUNCT
cjel-4074	451	16	"	"	PUNCT
cjel-4074	451	17	the	the	DET
cjel-4074	451	18	'	'	PUNCT
cjel-4074	451	19	charitable	charitable	ADJ
cjel-4074	451	20	'	'	PUNCT
cjel-4074	451	21	deduction	deduction	NOUN
cjel-4074	451	22	plays	play	VERB
cjel-4074	451	23	a	a	DET
cjel-4074	451	24	central	central	ADJ
cjel-4074	451	25	role	role	NOUN
cjel-4074	451	26	in	in	ADP
cjel-4074	451	27	influencing	influence	VERB
cjel-4074	451	28	both	both	CCONJ
cjel-4074	451	29	the	the	DET
cjel-4074	451	30	amount	amount	NOUN
cjel-4074	451	31	and	and	CCONJ
cjel-4074	451	32	the	the	DET
cjel-4074	451	33	direction	direction	NOUN
cjel-4074	451	34	of	of	ADP
cjel-4074	451	35	giving	give	VERB
cjel-4074	451	36	.	.	PUNCT
cjel-4074	452	1	according	accord	VERB
cjel-4074	452	2	to	to	ADP
cjel-4074	452	3	econometric	econometric	ADJ
cjel-4074	452	4	studies	study	NOUN
cjel-4074	452	5	made	make	VERB
cjel-4074	452	6	for	for	ADP
cjel-4074	452	7	the	the	DET
cjel-4074	452	8	commission	commission	NOUN
cjel-4074	452	9	on	on	ADP
cjel-4074	452	10	private	private	ADJ
cjel-4074	452	11	philanthropy	philanthropy	NOUN
cjel-4074	452	12	and	and	CCONJ
cjel-4074	452	13	public	public	ADJ
cjel-4074	452	14	needs	need	NOUN
cjel-4074	452	15	,	,	PUNCT
cjel-4074	452	16	one	one	NUM
cjel-4074	452	17	-	-	PUNCT
cjel-4074	452	18	third	third	NOUN
cjel-4074	452	19	of	of	ADP
cjel-4074	452	20	all	all	DET
cjel-4074	452	21	giving	give	VERB
cjel-4074	452	22	is	be	AUX
cjel-4074	452	23	generated	generate	VERB
cjel-4074	452	24	by	by	ADP
cjel-4074	452	25	the	the	DET
cjel-4074	452	26	deduction	deduction	NOUN
cjel-4074	452	27	.	.	PUNCT
cjel-4074	452	28	"	"	PUNCT
cjel-4074	453	1	n.y	n.y	PROPN
cjel-4074	453	2	.	.	PROPN
cjel-4074	453	3	times	times	PROPN
cjel-4074	453	4	magazine	magazine	PROPN
cjel-4074	453	5	,	,	PUNCT
cjel-4074	453	6	may	may	AUX
cjel-4074	453	7	23	23	NUM
cjel-4074	453	8	,	,	PUNCT
cjel-4074	453	9	1976	1976	NUM
cjel-4074	453	10	,	,	PUNCT
cjel-4074	453	11	at	at	ADP
cjel-4074	453	12	40	40	NUM
cjel-4074	453	13	.	.	PUNCT
cjel-4074	454	1	70	70	NUM
cjel-4074	454	2	.	.	PUNCT
cjel-4074	455	1	treas	treas	PROPN
cjel-4074	455	2	.	.	PUNCT
cjel-4074	456	1	reg	reg	PROPN
cjel-4074	456	2	.	.	PUNCT
cjel-4074	457	1	§	§	PROPN
cjel-4074	457	2	1.170a-7(c	1.170a-7(c	PROPN
cjel-4074	457	3	)	)	PUNCT
cjel-4074	457	4	(	(	PUNCT
cjel-4074	457	5	1972	1972	NUM
cjel-4074	457	6	)	)	PUNCT
cjel-4074	457	7	.	.	PUNCT
cjel-4074	458	1	71	71	NUM
cjel-4074	458	2	.	.	X
cjel-4074	459	1	for	for	ADP
cjel-4074	459	2	a	a	DET
cjel-4074	459	3	thorough	thorough	ADJ
cjel-4074	459	4	discussion	discussion	NOUN
cjel-4074	459	5	of	of	ADP
cjel-4074	459	6	the	the	DET
cjel-4074	459	7	various	various	ADJ
cjel-4074	459	8	possible	possible	ADJ
cjel-4074	459	9	contributions	contribution	NOUN
cjel-4074	459	10	and	and	CCONJ
cjel-4074	459	11	their	their	PRON
cjel-4074	459	12	ramifications	ramification	NOUN
cjel-4074	459	13	,	,	PUNCT
cjel-4074	459	14	see	see	VERB
cjel-4074	459	15	comment	comment	NOUN
cjel-4074	459	16	,	,	PUNCT
cjel-4074	459	17	historic	historic	ADJ
cjel-4074	459	18	preservation	preservation	NOUN
cjel-4074	459	19	and	and	CCONJ
cjel-4074	459	20	the	the	DET
cjel-4074	459	21	tax	tax	NOUN
cjel-4074	459	22	reform	reform	PROPN
cjel-4074	459	23	act	act	NOUN
cjel-4074	459	24	of	of	ADP
cjel-4074	459	25	1976	1976	NUM
cjel-4074	459	26	,	,	PUNCT
cjel-4074	460	1	11	11	NUM
cjel-4074	460	2	u.s.f.l	u.s.f.l	PROPN
cjel-4074	460	3	.	.	PUNCT
cjel-4074	460	4	rev	rev	PROPN
cjel-4074	460	5	.	.	PROPN
cjel-4074	460	6	453	453	NUM
cjel-4074	460	7	,	,	PUNCT
cjel-4074	460	8	479	479	NUM
cjel-4074	460	9	-	-	SYM
cjel-4074	460	10	90	90	NUM
cjel-4074	460	11	(	(	PUNCT
cjel-4074	460	12	1977	1977	NUM
cjel-4074	460	13	)	)	PUNCT
cjel-4074	460	14	.	.	PUNCT
cjel-4074	461	1	72	72	NUM
cjel-4074	461	2	.	.	PUNCT
cjel-4074	462	1	senator	senator	PROPN
cjel-4074	462	2	mathias	mathias	PROPN
cjel-4074	462	3	has	have	AUX
cjel-4074	462	4	introduced	introduce	VERB
cjel-4074	462	5	s.	s.	PROPN
cjel-4074	462	6	685	685	NUM
cjel-4074	462	7	,	,	PUNCT
cjel-4074	462	8	95th	95th	ADJ
cjel-4074	462	9	cong	cong	NOUN
cjel-4074	462	10	.	.	PUNCT
cjel-4074	462	11	,	,	PUNCT
cjel-4074	462	12	1st	1st	ADJ
cjel-4074	462	13	sess	sess	NOUN
cjel-4074	462	14	.	.	PUNCT
cjel-4074	463	1	(	(	PUNCT
cjel-4074	463	2	1977	1977	NUM
cjel-4074	463	3	)	)	PUNCT
cjel-4074	463	4	,	,	PUNCT
cjel-4074	463	5	which	which	PRON
cjel-4074	463	6	would	would	AUX
cjel-4074	463	7	set	set	VERB
cjel-4074	463	8	the	the	DET
cjel-4074	463	9	termination	termination	NOUN
cjel-4074	463	10	date	date	NOUN
cjel-4074	463	11	at	at	ADP
cjel-4074	463	12	june	june	PROPN
cjel-4074	463	13	14	14	NUM
cjel-4074	463	14	,	,	PUNCT
cjel-4074	463	15	1981	1981	NUM
cjel-4074	463	16	,	,	PUNCT
cjel-4074	463	17	123	123	NUM
cjel-4074	463	18	cong	cong	NOUN
cjel-4074	463	19	.	.	PUNCT
cjel-4074	464	1	rec	rec	PROPN
cjel-4074	464	2	.	.	PROPN
cjel-4074	464	3	s2480	s2480	PROPN
cjel-4074	464	4	(	(	PUNCT
cjel-4074	464	5	daily	daily	PROPN
cjel-4074	464	6	ed	ed	NOUN
cjel-4074	464	7	.	.	PUNCT
cjel-4074	465	1	february	february	PROPN
cjel-4074	465	2	10	10	NUM
cjel-4074	465	3	,	,	PUNCT
cjel-4074	465	4	1977	1977	NUM
cjel-4074	465	5	)	)	PUNCT
cjel-4074	465	6	.	.	PUNCT
cjel-4074	466	1	this	this	DET
cjel-4074	466	2	proposed	propose	VERB
cjel-4074	466	3	amendment	amendment	NOUN
cjel-4074	466	4	is	be	AUX
cjel-4074	466	5	not	not	PART
cjel-4074	466	6	contained	contain	VERB
cjel-4074	466	7	in	in	ADP
cjel-4074	466	8	the	the	DET
cjel-4074	466	9	tca	tca	PROPN
cjel-4074	466	10	.	.	PUNCT
cjel-4074	466	11	columbia	columbia	PROPN
cjel-4074	466	12	journal	journal	PROPN
cjel-4074	466	13	of	of	ADP
cjel-4074	466	14	environmental	environmental	ADJ
cjel-4074	466	15	law	law	NOUN
cjel-4074	467	1	[	[	X
cjel-4074	467	2	4	4	NUM
cjel-4074	467	3	:	:	SYM
cjel-4074	467	4	221	221	NUM
cjel-4074	467	5	taneously	taneously	ADV
cjel-4074	467	6	further	far	ADV
cjel-4074	467	7	the	the	DET
cjel-4074	467	8	preservation	preservation	NOUN
cjel-4074	467	9	movement	movement	NOUN
cjel-4074	467	10	.	.	PUNCT
cjel-4074	468	1	this	this	DET
cjel-4074	468	2	policy	policy	NOUN
cjel-4074	468	3	demands	demand	NOUN
cjel-4074	468	4	,	,	PUNCT
cjel-4074	468	5	first	first	ADV
cjel-4074	468	6	,	,	PUNCT
cjel-4074	468	7	that	that	SCONJ
cjel-4074	468	8	taxpayers	taxpayer	NOUN
cjel-4074	468	9	know	know	VERB
cjel-4074	468	10	about	about	ADP
cjel-4074	468	11	and	and	CCONJ
cjel-4074	468	12	feel	feel	VERB
cjel-4074	468	13	certain	certain	ADJ
cjel-4074	468	14	about	about	ADP
cjel-4074	468	15	the	the	DET
cjel-4074	468	16	act	act	NOUN
cjel-4074	468	17	's	's	PART
cjel-4074	468	18	provisions	provision	NOUN
cjel-4074	468	19	and	and	CCONJ
cjel-4074	468	20	,	,	PUNCT
cjel-4074	468	21	second	second	ADJ
cjel-4074	468	22	,	,	PUNCT
cjel-4074	468	23	that	that	SCONJ
cjel-4074	468	24	the	the	DET
cjel-4074	468	25	provisions	provision	NOUN
cjel-4074	468	26	are	be	AUX
cjel-4074	468	27	significant	significant	ADJ
cjel-4074	468	28	enough	enough	ADJ
cjel-4074	468	29	incentives	incentive	NOUN
cjel-4074	468	30	to	to	PART
cjel-4074	468	31	affect	affect	VERB
cjel-4074	468	32	taxpayers	taxpayer	NOUN
cjel-4074	468	33	'	'	PART
cjel-4074	468	34	behavior	behavior	NOUN
cjel-4074	468	35	.	.	PUNCT
cjel-4074	469	1	as	as	SCONJ
cjel-4074	469	2	has	have	AUX
cjel-4074	469	3	already	already	ADV
cjel-4074	469	4	been	be	AUX
cjel-4074	469	5	seen	see	VERB
cjel-4074	469	6	through	through	ADP
cjel-4074	469	7	examining	examine	VERB
cjel-4074	469	8	the	the	DET
cjel-4074	469	9	act	act	NOUN
cjel-4074	469	10	's	's	PART
cjel-4074	469	11	major	major	ADJ
cjel-4074	469	12	provisions	provision	NOUN
cjel-4074	469	13	,	,	PUNCT
cjel-4074	469	14	many	many	ADJ
cjel-4074	469	15	aspects	aspect	NOUN
cjel-4074	469	16	of	of	ADP
cjel-4074	469	17	the	the	DET
cjel-4074	469	18	tra	tra	NOUN
cjel-4074	469	19	as	as	SCONJ
cjel-4074	469	20	passed	pass	VERB
cjel-4074	469	21	are	be	AUX
cjel-4074	469	22	so	so	ADV
cjel-4074	469	23	ambiguous	ambiguous	ADJ
cjel-4074	469	24	or	or	CCONJ
cjel-4074	469	25	so	so	ADV
cjel-4074	469	26	structurally	structurally	ADV
cjel-4074	469	27	unsound	unsound	ADJ
cjel-4074	469	28	that	that	SCONJ
cjel-4074	469	29	amending	amend	VERB
cjel-4074	469	30	legislation	legislation	NOUN
cjel-4074	469	31	was	be	AUX
cjel-4074	469	32	submitted	submit	VERB
cjel-4074	469	33	in	in	ADP
cjel-4074	469	34	order	order	NOUN
cjel-4074	469	35	to	to	PART
cjel-4074	469	36	make	make	VERB
cjel-4074	469	37	the	the	DET
cjel-4074	469	38	act	act	NOUN
cjel-4074	469	39	a	a	DET
cjel-4074	469	40	more	more	ADV
cjel-4074	469	41	viable	viable	ADJ
cjel-4074	469	42	preservation	preservation	NOUN
cjel-4074	469	43	-	-	PUNCT
cjel-4074	469	44	oriented	orient	VERB
cjel-4074	469	45	tool	tool	NOUN
cjel-4074	469	46	.	.	PUNCT
cjel-4074	470	1	this	this	DET
cjel-4074	470	2	portion	portion	NOUN
cjel-4074	470	3	of	of	ADP
cjel-4074	470	4	the	the	DET
cjel-4074	470	5	article	article	NOUN
cjel-4074	470	6	will	will	AUX
cjel-4074	470	7	cover	cover	VERB
cjel-4074	470	8	the	the	DET
cjel-4074	470	9	major	major	ADJ
cjel-4074	470	10	remaining	remain	VERB
cjel-4074	470	11	questions	question	NOUN
cjel-4074	470	12	and	and	CCONJ
cjel-4074	470	13	problems	problem	NOUN
cjel-4074	470	14	concerning	concern	VERB
cjel-4074	470	15	the	the	DET
cjel-4074	470	16	operation	operation	NOUN
cjel-4074	470	17	of	of	ADP
cjel-4074	470	18	the	the	DET
cjel-4074	470	19	act	act	NOUN
cjel-4074	470	20	.	.	PUNCT
cjel-4074	471	1	a.	a.	NOUN
cjel-4074	471	2	issues	issue	NOUN
cjel-4074	471	3	relating	relate	VERB
cjel-4074	471	4	to	to	ADP
cjel-4074	471	5	certification	certification	NOUN
cjel-4074	471	6	procedures	procedure	NOUN
cjel-4074	471	7	in	in	ADP
cjel-4074	471	8	order	order	NOUN
cjel-4074	471	9	for	for	ADP
cjel-4074	471	10	section	section	NOUN
cjel-4074	471	11	2124	2124	NUM
cjel-4074	471	12	to	to	PART
cjel-4074	471	13	be	be	AUX
cjel-4074	471	14	called	call	VERB
cjel-4074	471	15	into	into	ADP
cjel-4074	471	16	play	play	NOUN
cjel-4074	471	17	,	,	PUNCT
cjel-4074	471	18	the	the	DET
cjel-4074	471	19	secretary	secretary	NOUN
cjel-4074	471	20	of	of	ADP
cjel-4074	471	21	the	the	DET
cjel-4074	471	22	interior	interior	NOUN
cjel-4074	471	23	must	must	AUX
cjel-4074	471	24	certify	certify	VERB
cjel-4074	471	25	the	the	DET
cjel-4074	471	26	historic	historic	ADJ
cjel-4074	471	27	qualifications	qualification	NOUN
cjel-4074	471	28	of	of	ADP
cjel-4074	471	29	the	the	DET
cjel-4074	471	30	properties	property	NOUN
cjel-4074	471	31	and	and	CCONJ
cjel-4074	471	32	rehabilitation	rehabilitation	NOUN
cjel-4074	471	33	projects	project	NOUN
cjel-4074	471	34	in	in	ADP
cjel-4074	471	35	question.7	question.7	ADJ
cjel-4074	471	36	3	3	NUM
cjel-4074	471	37	in	in	ADP
cjel-4074	471	38	the	the	DET
cjel-4074	471	39	most	most	ADV
cjel-4074	471	40	involved	involved	ADJ
cjel-4074	471	41	case	case	NOUN
cjel-4074	471	42	,	,	PUNCT
cjel-4074	471	43	this	this	DET
cjel-4074	471	44	process	process	NOUN
cjel-4074	471	45	entails	entail	VERB
cjel-4074	471	46	certification	certification	NOUN
cjel-4074	471	47	of	of	ADP
cjel-4074	471	48	a	a	DET
cjel-4074	471	49	state	state	NOUN
cjel-4074	471	50	or	or	CCONJ
cjel-4074	471	51	local	local	ADJ
cjel-4074	471	52	district	district	NOUN
cjel-4074	471	53	-	-	PUNCT
cjel-4074	471	54	creating	create	VERB
cjel-4074	471	55	statute	statute	NOUN
cjel-4074	471	56	,	,	PUNCT
cjel-4074	471	57	the	the	DET
cjel-4074	471	58	historical	historical	ADJ
cjel-4074	471	59	significance	significance	NOUN
cjel-4074	471	60	of	of	ADP
cjel-4074	471	61	a	a	DET
cjel-4074	471	62	property	property	NOUN
cjel-4074	471	63	to	to	ADP
cjel-4074	471	64	its	its	PRON
cjel-4074	471	65	district	district	NOUN
cjel-4074	471	66	,	,	PUNCT
cjel-4074	471	67	and	and	CCONJ
cjel-4074	471	68	the	the	DET
cjel-4074	471	69	rehabilitation	rehabilitation	NOUN
cjel-4074	471	70	itself.7	itself.7	NOUN
cjel-4074	471	71	4	4	NUM
cjel-4074	471	72	the	the	DET
cjel-4074	471	73	certification	certification	NOUN
cjel-4074	471	74	process	process	NOUN
cjel-4074	471	75	is	be	AUX
cjel-4074	471	76	a	a	DET
cjel-4074	471	77	crucial	crucial	ADJ
cjel-4074	471	78	factor	factor	NOUN
cjel-4074	471	79	in	in	ADP
cjel-4074	471	80	the	the	DET
cjel-4074	471	81	effectiveness	effectiveness	NOUN
cjel-4074	471	82	of	of	ADP
cjel-4074	471	83	section	section	NOUN
cjel-4074	471	84	2124	2124	NUM
cjel-4074	471	85	's	's	PART
cjel-4074	471	86	incentives	incentive	NOUN
cjel-4074	471	87	and	and	CCONJ
cjel-4074	471	88	disincentives	disincentive	NOUN
cjel-4074	471	89	;	;	PUNCT
cjel-4074	471	90	to	to	ADP
cjel-4074	471	91	the	the	DET
cjel-4074	471	92	extent	extent	NOUN
cjel-4074	471	93	that	that	SCONJ
cjel-4074	471	94	the	the	DET
cjel-4074	471	95	process	process	NOUN
cjel-4074	471	96	engenders	engender	NOUN
cjel-4074	471	97	delay	delay	VERB
cjel-4074	471	98	,	,	PUNCT
cjel-4074	471	99	uncertainty	uncertainty	NOUN
cjel-4074	471	100	,	,	PUNCT
cjel-4074	471	101	expense	expense	NOUN
cjel-4074	471	102	,	,	PUNCT
cjel-4074	471	103	and	and	CCONJ
cjel-4074	471	104	needless	needless	ADJ
cjel-4074	471	105	complication	complication	NOUN
cjel-4074	471	106	,	,	PUNCT
cjel-4074	471	107	the	the	DET
cjel-4074	471	108	strength	strength	NOUN
cjel-4074	471	109	of	of	ADP
cjel-4074	471	110	those	those	DET
cjel-4074	471	111	incentives	incentive	NOUN
cjel-4074	471	112	and	and	CCONJ
cjel-4074	471	113	disincentives	disincentive	NOUN
cjel-4074	471	114	is	be	AUX
cjel-4074	471	115	diminished	diminish	VERB
cjel-4074	471	116	.	.	PUNCT
cjel-4074	472	1	1	1	X
cjel-4074	472	2	.	.	X
cjel-4074	472	3	certification	certification	NOUN
cjel-4074	472	4	of	of	ADP
cjel-4074	472	5	state	state	NOUN
cjel-4074	472	6	or	or	CCONJ
cjel-4074	472	7	local	local	ADJ
cjel-4074	472	8	statutes	statute	NOUN
cjel-4074	472	9	the	the	DET
cjel-4074	472	10	first	first	ADJ
cjel-4074	472	11	step	step	NOUN
cjel-4074	472	12	towards	towards	ADP
cjel-4074	472	13	making	make	VERB
cjel-4074	472	14	the	the	DET
cjel-4074	472	15	benefits	benefit	NOUN
cjel-4074	472	16	of	of	ADP
cjel-4074	472	17	section	section	NOUN
cjel-4074	472	18	2124	2124	NUM
cjel-4074	472	19	applicable	applicable	ADJ
cjel-4074	472	20	to	to	ADP
cjel-4074	472	21	any	any	DET
cjel-4074	472	22	non	non	ADJ
cjel-4074	472	23	-	-	ADJ
cjel-4074	472	24	register	register	ADJ
cjel-4074	472	25	structure	structure	NOUN
cjel-4074	472	26	is	be	AUX
cjel-4074	472	27	the	the	DET
cjel-4074	472	28	certification	certification	NOUN
cjel-4074	472	29	of	of	ADP
cjel-4074	472	30	the	the	DET
cjel-4074	472	31	state	state	NOUN
cjel-4074	472	32	or	or	CCONJ
cjel-4074	472	33	local	local	ADJ
cjel-4074	472	34	statute	statute	NOUN
cjel-4074	472	35	which	which	PRON
cjel-4074	472	36	created	create	VERB
cjel-4074	472	37	the	the	DET
cjel-4074	472	38	historic	historic	ADJ
cjel-4074	472	39	district	district	NOUN
cjel-4074	472	40	in	in	ADP
cjel-4074	472	41	which	which	PRON
cjel-4074	472	42	the	the	DET
cjel-4074	472	43	structure	structure	NOUN
cjel-4074	472	44	is	be	AUX
cjel-4074	472	45	located	locate	VERB
cjel-4074	472	46	.	.	PUNCT
cjel-4074	473	1	the	the	DET
cjel-4074	473	2	department	department	NOUN
cjel-4074	473	3	of	of	ADP
cjel-4074	473	4	the	the	DET
cjel-4074	473	5	interior	interior	PROPN
cjel-4074	473	6	has	have	AUX
cjel-4074	473	7	published	publish	VERB
cjel-4074	473	8	regulations	regulation	NOUN
cjel-4074	473	9	detailing	detail	VERB
cjel-4074	473	10	procedures	procedure	NOUN
cjel-4074	473	11	for	for	ADP
cjel-4074	473	12	certifying	certify	VERB
cjel-4074	473	13	statutes	statute	NOUN
cjel-4074	473	14	that	that	PRON
cjel-4074	473	15	contain	contain	VERB
cjel-4074	473	16	criteria	criterion	NOUN
cjel-4074	473	17	"	"	PUNCT
cjel-4074	473	18	which	which	PRON
cjel-4074	473	19	will	will	AUX
cjel-4074	473	20	substantially	substantially	ADV
cjel-4074	473	21	achieve	achieve	VERB
cjel-4074	473	22	the	the	DET
cjel-4074	473	23	purpose	purpose	NOUN
cjel-4074	473	24	of	of	ADP
cjel-4074	473	25	preserving	preserve	VERB
cjel-4074	473	26	and	and	CCONJ
cjel-4074	473	27	rehabilitating	rehabilitate	VERB
cjel-4074	473	28	buildings	building	NOUN
cjel-4074	473	29	of	of	ADP
cjel-4074	473	30	historic	historic	ADJ
cjel-4074	473	31	significance	significance	NOUN
cjel-4074	473	32	to	to	ADP
cjel-4074	473	33	the	the	DET
cjel-4074	473	34	district	district	NOUN
cjel-4074	473	35	.	.	PUNCT
cjel-4074	474	1	"	"	PUNCT
cjel-4074	474	2	75	75	NUM
cjel-4074	474	3	under	under	ADP
cjel-4074	474	4	these	these	DET
cjel-4074	474	5	procedures	procedure	NOUN
cjel-4074	474	6	,	,	PUNCT
cjel-4074	474	7	only	only	ADV
cjel-4074	474	8	a	a	DET
cjel-4074	474	9	duly	duly	ADV
cjel-4074	474	10	authorized	authorize	VERB
cjel-4074	474	11	representative	representative	NOUN
cjel-4074	474	12	of	of	ADP
cjel-4074	474	13	the	the	DET
cjel-4074	474	14	government	government	NOUN
cjel-4074	474	15	which	which	PRON
cjel-4074	474	16	enacted	enact	VERB
cjel-4074	474	17	the	the	DET
cjel-4074	474	18	statute	statute	NOUN
cjel-4074	474	19	can	can	AUX
cjel-4074	474	20	request	request	VERB
cjel-4074	474	21	certification	certification	NOUN
cjel-4074	474	22	.	.	PUNCT
cjel-4074	475	1	he	he	PRON
cjel-4074	475	2	does	do	VERB
cjel-4074	475	3	so	so	ADV
cjel-4074	475	4	by	by	ADP
cjel-4074	475	5	preparing	prepare	VERB
cjel-4074	475	6	an	an	DET
cjel-4074	475	7	application	application	NOUN
cjel-4074	475	8	which	which	PRON
cjel-4074	475	9	includes	include	VERB
cjel-4074	475	10	documenta73	documenta73	NOUN
cjel-4074	475	11	.	.	PUNCT
cjel-4074	476	1	see	see	VERB
cjel-4074	476	2	notes	note	VERB
cjel-4074	476	3	26	26	NUM
cjel-4074	476	4	-	-	SYM
cjel-4074	476	5	32	32	NUM
cjel-4074	476	6	and	and	CCONJ
cjel-4074	476	7	accompanying	accompany	VERB
cjel-4074	476	8	text	text	NOUN
cjel-4074	476	9	supra	supra	NOUN
cjel-4074	476	10	.	.	PUNCT
cjel-4074	477	1	74	74	NUM
cjel-4074	477	2	.	.	PUNCT
cjel-4074	478	1	if	if	SCONJ
cjel-4074	478	2	passed	pass	VERB
cjel-4074	478	3	in	in	ADP
cjel-4074	478	4	its	its	PRON
cjel-4074	478	5	present	present	ADJ
cjel-4074	478	6	form	form	NOUN
cjel-4074	478	7	,	,	PUNCT
cjel-4074	478	8	the	the	DET
cjel-4074	478	9	tca	tca	PROPN
cjel-4074	478	10	would	would	AUX
cjel-4074	478	11	also	also	ADV
cjel-4074	478	12	require	require	VERB
cjel-4074	478	13	that	that	SCONJ
cjel-4074	478	14	any	any	DET
cjel-4074	478	15	district	district	NOUN
cjel-4074	478	16	created	create	VERB
cjel-4074	478	17	under	under	ADP
cjel-4074	478	18	a	a	DET
cjel-4074	478	19	certified	certify	VERB
cjel-4074	478	20	state	state	NOUN
cjel-4074	478	21	or	or	CCONJ
cjel-4074	478	22	local	local	ADJ
cjel-4074	478	23	statute	statute	NOUN
cjel-4074	478	24	be	be	AUX
cjel-4074	478	25	itself	itself	PRON
cjel-4074	478	26	certified	certify	VERB
cjel-4074	478	27	as	as	ADP
cjel-4074	478	28	meeting	meet	VERB
cjel-4074	478	29	substantially	substantially	ADV
cjel-4074	478	30	all	all	PRON
cjel-4074	478	31	of	of	ADP
cjel-4074	478	32	the	the	DET
cjel-4074	478	33	requirements	requirement	NOUN
cjel-4074	478	34	for	for	ADP
cjel-4074	478	35	the	the	DET
cjel-4074	478	36	listing	listing	NOUN
cjel-4074	478	37	of	of	ADP
cjel-4074	478	38	districts	district	NOUN
cjel-4074	478	39	in	in	ADP
cjel-4074	478	40	the	the	DET
cjel-4074	478	41	national	national	ADJ
cjel-4074	478	42	register	register	NOUN
cjel-4074	478	43	.	.	PUNCT
cjel-4074	479	1	see	see	AUX
cjel-4074	479	2	note	note	VERB
cjel-4074	479	3	34	34	NUM
cjel-4074	479	4	supra	supra	NOUN
cjel-4074	479	5	.	.	PUNCT
cjel-4074	480	1	75	75	NUM
cjel-4074	480	2	.	.	X
cjel-4074	481	1	42	42	NUM
cjel-4074	481	2	fed	fed	PROPN
cjel-4074	481	3	.	.	PUNCT
cjel-4074	482	1	reg	reg	NOUN
cjel-4074	482	2	.	.	PUNCT
cjel-4074	483	1	40,436	40,436	NUM
cjel-4074	483	2	(	(	PUNCT
cjel-4074	483	3	1977	1977	NUM
cjel-4074	483	4	)	)	PUNCT
cjel-4074	483	5	(	(	PUNCT
cjel-4074	483	6	to	to	PART
cjel-4074	483	7	be	be	AUX
cjel-4074	483	8	codified	codify	VERB
cjel-4074	483	9	in	in	ADP
cjel-4074	483	10	36	36	NUM
cjel-4074	483	11	c.f.r	c.f.r	NOUN
cjel-4074	483	12	.	.	PUNCT
cjel-4074	484	1	§	§	PROPN
cjel-4074	484	2	67.9	67.9	NUM
cjel-4074	484	3	)	)	PUNCT
cjel-4074	484	4	.	.	PUNCT
cjel-4074	485	1	242	242	NUM
cjel-4074	485	2	1978	1978	NUM
cjel-4074	485	3	]	]	PUNCT
cjel-4074	485	4	historic	historic	ADJ
cjel-4074	485	5	preservation	preservation	NOUN
cjel-4074	485	6	and	and	CCONJ
cjel-4074	485	7	the	the	DET
cjel-4074	485	8	tax	tax	NOUN
cjel-4074	485	9	reform	reform	NOUN
cjel-4074	485	10	act	act	NOUN
cjel-4074	485	11	of	of	ADP
cjel-4074	485	12	1976	1976	NUM
cjel-4074	485	13	243	243	NUM
cjel-4074	485	14	tion	tion	NOUN
cjel-4074	485	15	on	on	ADP
cjel-4074	485	16	every	every	DET
cjel-4074	485	17	district	district	NOUN
cjel-4074	485	18	created	create	VERB
cjel-4074	485	19	under	under	ADP
cjel-4074	485	20	the	the	DET
cjel-4074	485	21	statute	statute	NOUN
cjel-4074	485	22	,	,	PUNCT
cjel-4074	485	23	with	with	ADP
cjel-4074	485	24	descriptions	description	NOUN
cjel-4074	485	25	,	,	PUNCT
cjel-4074	485	26	statements	statement	NOUN
cjel-4074	485	27	of	of	ADP
cjel-4074	485	28	significance	significance	NOUN
cjel-4074	485	29	,	,	PUNCT
cjel-4074	485	30	maps	map	NOUN
cjel-4074	485	31	,	,	PUNCT
cjel-4074	485	32	and	and	CCONJ
cjel-4074	485	33	photographs	photograph	NOUN
cjel-4074	485	34	.	.	PUNCT
cjel-4074	486	1	the	the	DET
cjel-4074	486	2	application	application	NOUN
cjel-4074	486	3	goes	go	VERB
cjel-4074	486	4	first	first	ADV
cjel-4074	486	5	to	to	ADP
cjel-4074	486	6	the	the	DET
cjel-4074	486	7	state	state	NOUN
cjel-4074	486	8	historic	historic	ADJ
cjel-4074	486	9	preservation	preservation	NOUN
cjel-4074	486	10	officer	officer	NOUN
cjel-4074	486	11	who	who	PRON
cjel-4074	486	12	has	have	VERB
cjel-4074	486	13	45	45	NUM
cjel-4074	486	14	days	day	NOUN
cjel-4074	486	15	to	to	PART
cjel-4074	486	16	review	review	VERB
cjel-4074	486	17	it	it	PRON
cjel-4074	486	18	and	and	CCONJ
cjel-4074	486	19	make	make	VERB
cjel-4074	486	20	a	a	DET
cjel-4074	486	21	recommendation	recommendation	NOUN
cjel-4074	486	22	,	,	PUNCT
cjel-4074	486	23	and	and	CCONJ
cjel-4074	486	24	then	then	ADV
cjel-4074	486	25	to	to	ADP
cjel-4074	486	26	the	the	DET
cjel-4074	486	27	keeper	keeper	NOUN
cjel-4074	486	28	of	of	ADP
cjel-4074	486	29	the	the	DET
cjel-4074	486	30	national	national	ADJ
cjel-4074	486	31	register	register	NOUN
cjel-4074	486	32	who	who	PRON
cjel-4074	486	33	is	be	AUX
cjel-4074	486	34	to	to	PART
cjel-4074	486	35	review	review	VERB
cjel-4074	486	36	it	it	PRON
cjel-4074	486	37	and	and	CCONJ
cjel-4074	486	38	the	the	DET
cjel-4074	486	39	recommendation	recommendation	NOUN
cjel-4074	486	40	and	and	CCONJ
cjel-4074	486	41	make	make	VERB
cjel-4074	486	42	a	a	DET
cjel-4074	486	43	decision	decision	NOUN
cjel-4074	486	44	within	within	ADP
cjel-4074	486	45	45	45	NUM
cjel-4074	486	46	days	day	NOUN
cjel-4074	486	47	.	.	PUNCT
cjel-4074	487	1	the	the	DET
cjel-4074	487	2	only	only	ADJ
cjel-4074	487	3	objective	objective	ADJ
cjel-4074	487	4	criterion	criterion	NOUN
cjel-4074	487	5	contained	contain	VERB
cjel-4074	487	6	in	in	ADP
cjel-4074	487	7	the	the	DET
cjel-4074	487	8	regulations	regulation	NOUN
cjel-4074	487	9	is	be	AUX
cjel-4074	487	10	a	a	DET
cjel-4074	487	11	requirement	requirement	NOUN
cjel-4074	487	12	that	that	SCONJ
cjel-4074	487	13	the	the	DET
cjel-4074	487	14	statute	statute	NOUN
cjel-4074	487	15	"	"	PUNCT
cjel-4074	487	16	generally	generally	ADV
cjel-4074	487	17	must	must	AUX
cjel-4074	487	18	provide	provide	VERB
cjel-4074	487	19	for	for	ADP
cjel-4074	487	20	a	a	DET
cjel-4074	487	21	duly	duly	ADV
cjel-4074	487	22	designated	designate	VERB
cjel-4074	487	23	review	review	NOUN
cjel-4074	487	24	body	body	NOUN
cjel-4074	487	25	,	,	PUNCT
cjel-4074	487	26	such	such	ADJ
cjel-4074	487	27	as	as	ADP
cjel-4074	487	28	a	a	DET
cjel-4074	487	29	review	review	NOUN
cjel-4074	487	30	board	board	NOUN
cjel-4074	487	31	or	or	CCONJ
cjel-4074	487	32	commission	commission	NOUN
cjel-4074	487	33	,	,	PUNCT
cjel-4074	487	34	with	with	ADP
cjel-4074	487	35	power	power	NOUN
cjel-4074	487	36	to	to	PART
cjel-4074	487	37	review	review	VERB
cjel-4074	487	38	proposed	propose	VERB
cjel-4074	487	39	alternatives	alternative	NOUN
cjel-4074	487	40	to	to	ADP
cjel-4074	487	41	structures	structure	NOUN
cjel-4074	487	42	within	within	ADP
cjel-4074	487	43	the	the	DET
cjel-4074	487	44	boundaries	boundary	NOUN
cjel-4074	487	45	of	of	ADP
cjel-4074	487	46	the	the	DET
cjel-4074	487	47	district	district	NOUN
cjel-4074	487	48	or	or	CCONJ
cjel-4074	487	49	districts	district	NOUN
cjel-4074	487	50	designated	designate	VERB
cjel-4074	487	51	under	under	ADP
cjel-4074	487	52	the	the	DET
cjel-4074	487	53	statute	statute	NOUN
cjel-4074	487	54	.	.	PUNCT
cjel-4074	487	55	"	"	PUNCT
cjel-4074	488	1	76	76	NUM
cjel-4074	488	2	viewing	view	VERB
cjel-4074	488	3	these	these	DET
cjel-4074	488	4	procedures	procedure	NOUN
cjel-4074	488	5	from	from	ADP
cjel-4074	488	6	the	the	DET
cjel-4074	488	7	standpoint	standpoint	NOUN
cjel-4074	488	8	of	of	ADP
cjel-4074	488	9	the	the	DET
cjel-4074	488	10	taxpayer	taxpayer	NOUN
cjel-4074	488	11	seeking	seek	VERB
cjel-4074	488	12	to	to	PART
cjel-4074	488	13	rehabilitate	rehabilitate	VERB
cjel-4074	488	14	and	and	CCONJ
cjel-4074	488	15	to	to	PART
cjel-4074	488	16	be	be	AUX
cjel-4074	488	17	assured	assure	VERB
cjel-4074	488	18	of	of	ADP
cjel-4074	488	19	amortization	amortization	NOUN
cjel-4074	488	20	or	or	CCONJ
cjel-4074	488	21	accelerated	accelerate	VERB
cjel-4074	488	22	depreciation	depreciation	NOUN
cjel-4074	488	23	,	,	PUNCT
cjel-4074	488	24	one	one	NUM
cjel-4074	488	25	notes	note	VERB
cjel-4074	488	26	the	the	DET
cjel-4074	488	27	extensive	extensive	ADJ
cjel-4074	488	28	and	and	CCONJ
cjel-4074	488	29	costly	costly	ADJ
cjel-4074	488	30	preparation	preparation	NOUN
cjel-4074	488	31	required	require	VERB
cjel-4074	488	32	of	of	ADP
cjel-4074	488	33	the	the	DET
cjel-4074	488	34	state	state	NOUN
cjel-4074	488	35	or	or	CCONJ
cjel-4074	488	36	local	local	ADJ
cjel-4074	488	37	government	government	NOUN
cjel-4074	488	38	for	for	ADP
cjel-4074	488	39	this	this	DET
cjel-4074	488	40	phase	phase	NOUN
cjel-4074	488	41	of	of	ADP
cjel-4074	488	42	the	the	DET
cjel-4074	488	43	certification	certification	NOUN
cjel-4074	488	44	process	process	NOUN
cjel-4074	488	45	and	and	CCONJ
cjel-4074	488	46	also	also	ADV
cjel-4074	488	47	the	the	DET
cjel-4074	488	48	potential	potential	NOUN
cjel-4074	488	49	for	for	ADP
cjel-4074	488	50	delay	delay	NOUN
cjel-4074	488	51	.	.	PUNCT
cjel-4074	489	1	77	77	NUM
cjel-4074	490	1	the	the	DET
cjel-4074	490	2	temporary	temporary	ADJ
cjel-4074	490	3	regulations	regulation	NOUN
cjel-4074	490	4	do	do	AUX
cjel-4074	490	5	provide	provide	VERB
cjel-4074	490	6	that	that	DET
cjel-4074	490	7	certification	certification	NOUN
cjel-4074	490	8	of	of	ADP
cjel-4074	490	9	the	the	DET
cjel-4074	490	10	statute	statute	NOUN
cjel-4074	490	11	may	may	AUX
cjel-4074	490	12	occur	occur	VERB
cjel-4074	490	13	without	without	ADP
cjel-4074	490	14	all	all	DET
cjel-4074	490	15	the	the	DET
cjel-4074	490	16	documentation	documentation	NOUN
cjel-4074	490	17	,	,	PUNCT
cjel-4074	490	18	but	but	CCONJ
cjel-4074	490	19	they	they	PRON
cjel-4074	490	20	then	then	ADV
cjel-4074	490	21	require	require	VERB
cjel-4074	490	22	that	that	DET
cjel-4074	490	23	documentation	documentation	NOUN
cjel-4074	490	24	on	on	ADP
cjel-4074	490	25	any	any	DET
cjel-4074	490	26	particular	particular	ADJ
cjel-4074	490	27	district	district	NOUN
cjel-4074	490	28	designated	designate	VERB
cjel-4074	490	29	under	under	ADP
cjel-4074	490	30	the	the	DET
cjel-4074	490	31	statute	statute	NOUN
cjel-4074	490	32	be	be	AUX
cjel-4074	490	33	submitted	submit	VERB
cjel-4074	490	34	before	before	SCONJ
cjel-4074	490	35	the	the	DET
cjel-4074	490	36	secretary	secretary	NOUN
cjel-4074	490	37	of	of	ADP
cjel-4074	490	38	the	the	DET
cjel-4074	490	39	interior	interior	PROPN
cjel-4074	490	40	will	will	AUX
cjel-4074	490	41	process	process	VERB
cjel-4074	490	42	requests	request	NOUN
cjel-4074	490	43	for	for	ADP
cjel-4074	490	44	certification	certification	NOUN
cjel-4074	490	45	of	of	ADP
cjel-4074	490	46	any	any	DET
cjel-4074	490	47	individual	individual	ADJ
cjel-4074	490	48	structures	structure	NOUN
cjel-4074	490	49	within	within	ADP
cjel-4074	490	50	that	that	DET
cjel-4074	490	51	district	district	NOUN
cjel-4074	490	52	.	.	PUNCT
cjel-4074	491	1	78	78	NUM
cjel-4074	492	1	if	if	SCONJ
cjel-4074	492	2	taxpayers	taxpayer	NOUN
cjel-4074	492	3	from	from	ADP
cjel-4074	492	4	several	several	ADJ
cjel-4074	492	5	districts	district	NOUN
cjel-4074	492	6	within	within	ADP
cjel-4074	492	7	a	a	DET
cjel-4074	492	8	local	local	ADJ
cjel-4074	492	9	or	or	CCONJ
cjel-4074	492	10	state	state	NOUN
cjel-4074	492	11	government	government	NOUN
cjel-4074	492	12	's	's	PART
cjel-4074	492	13	jurisdiction	jurisdiction	NOUN
cjel-4074	492	14	seek	seek	VERB
cjel-4074	492	15	eligibility	eligibility	NOUN
cjel-4074	492	16	,	,	PUNCT
cjel-4074	492	17	they	they	PRON
cjel-4074	492	18	are	be	AUX
cjel-4074	492	19	totally	totally	ADV
cjel-4074	492	20	dependent	dependent	ADJ
cjel-4074	492	21	upon	upon	SCONJ
cjel-4074	492	22	the	the	DET
cjel-4074	492	23	government	government	NOUN
cjel-4074	492	24	's	's	PART
cjel-4074	492	25	capacity	capacity	NOUN
cjel-4074	492	26	to	to	PART
cjel-4074	492	27	produce	produce	VERB
cjel-4074	492	28	the	the	DET
cjel-4074	492	29	requisite	requisite	ADJ
cjel-4074	492	30	documentation	documentation	NOUN
cjel-4074	492	31	in	in	ADP
cjel-4074	492	32	a	a	DET
cjel-4074	492	33	reasonable	reasonable	ADJ
cjel-4074	492	34	time	time	NOUN
cjel-4074	492	35	for	for	ADP
cjel-4074	492	36	maximization	maximization	NOUN
cjel-4074	492	37	of	of	ADP
cjel-4074	492	38	their	their	PRON
cjel-4074	492	39	benefits	benefit	NOUN
cjel-4074	492	40	under	under	ADP
cjel-4074	492	41	the	the	DET
cjel-4074	492	42	act	act	NOUN
cjel-4074	492	43	.	.	PUNCT
cjel-4074	493	1	moreover	moreover	ADV
cjel-4074	493	2	,	,	PUNCT
cjel-4074	493	3	the	the	DET
cjel-4074	493	4	regulations	regulation	NOUN
cjel-4074	493	5	are	be	AUX
cjel-4074	493	6	silent	silent	ADJ
cjel-4074	493	7	on	on	ADP
cjel-4074	493	8	whether	whether	SCONJ
cjel-4074	493	9	the	the	DET
cjel-4074	493	10	secretary	secretary	NOUN
cjel-4074	493	11	of	of	ADP
cjel-4074	493	12	the	the	DET
cjel-4074	493	13	interior	interior	PROPN
cjel-4074	493	14	will	will	AUX
cjel-4074	493	15	entertain	entertain	VERB
cjel-4074	493	16	individual	individual	ADJ
cjel-4074	493	17	certification	certification	NOUN
cjel-4074	493	18	requests	request	NOUN
cjel-4074	493	19	from	from	ADP
cjel-4074	493	20	taxpayers	taxpayer	NOUN
cjel-4074	493	21	while	while	SCONJ
cjel-4074	493	22	their	their	PRON
cjel-4074	493	23	local	local	ADJ
cjel-4074	493	24	or	or	CCONJ
cjel-4074	493	25	state	state	NOUN
cjel-4074	493	26	government	government	NOUN
cjel-4074	493	27	's	's	PART
cjel-4074	493	28	certification	certification	NOUN
cjel-4074	493	29	application	application	NOUN
cjel-4074	493	30	is	be	AUX
cjel-4074	493	31	still	still	ADV
cjel-4074	493	32	being	be	AUX
cjel-4074	493	33	considered	consider	VERB
cjel-4074	493	34	.	.	PUNCT
cjel-4074	494	1	since	since	SCONJ
cjel-4074	494	2	statute	statute	PROPN
cjel-4074	494	3	certification	certification	NOUN
cjel-4074	494	4	may	may	AUX
cjel-4074	494	5	take	take	VERB
cjel-4074	494	6	as	as	ADV
cjel-4074	494	7	long	long	ADV
cjel-4074	494	8	as	as	ADP
cjel-4074	494	9	three	three	NUM
cjel-4074	494	10	months	month	NOUN
cjel-4074	494	11	,	,	PUNCT
cjel-4074	494	12	it	it	PRON
cjel-4074	494	13	does	do	AUX
cjel-4074	494	14	not	not	PART
cjel-4074	494	15	seem	seem	VERB
cjel-4074	494	16	advisable	advisable	ADJ
cjel-4074	494	17	to	to	PART
cjel-4074	494	18	require	require	VERB
cjel-4074	494	19	taxpayers	taxpayer	NOUN
cjel-4074	494	20	to	to	PART
cjel-4074	494	21	await	await	VERB
cjel-4074	494	22	statute	statute	PROPN
cjel-4074	494	23	certification	certification	NOUN
cjel-4074	494	24	before	before	ADP
cjel-4074	494	25	submitting	submit	VERB
cjel-4074	494	26	individual	individual	ADJ
cjel-4074	494	27	certification	certification	NOUN
cjel-4074	494	28	requests	request	NOUN
cjel-4074	494	29	.	.	PUNCT
cjel-4074	495	1	the	the	DET
cjel-4074	495	2	best	good	ADJ
cjel-4074	495	3	hope	hope	NOUN
cjel-4074	495	4	is	be	AUX
cjel-4074	495	5	that	that	PRON
cjel-4074	495	6	state	state	NOUN
cjel-4074	495	7	and	and	CCONJ
cjel-4074	495	8	local	local	ADJ
cjel-4074	495	9	governments	government	NOUN
cjel-4074	495	10	will	will	AUX
cjel-4074	495	11	act	act	VERB
cjel-4074	495	12	quickly	quickly	ADV
cjel-4074	495	13	of	of	ADP
cjel-4074	495	14	their	their	PRON
cjel-4074	495	15	own	own	ADJ
cjel-4074	495	16	initiative	initiative	NOUN
cjel-4074	495	17	to	to	PART
cjel-4074	495	18	obtain	obtain	VERB
cjel-4074	495	19	certification	certification	NOUN
cjel-4074	495	20	and	and	CCONJ
cjel-4074	495	21	,	,	PUNCT
cjel-4074	495	22	thus	thus	ADV
cjel-4074	495	23	,	,	PUNCT
cjel-4074	495	24	make	make	VERB
cjel-4074	495	25	the	the	DET
cjel-4074	495	26	provisions	provision	NOUN
cjel-4074	495	27	of	of	ADP
cjel-4074	495	28	section	section	NOUN
cjel-4074	495	29	2124	2124	NUM
cjel-4074	495	30	as	as	ADP
cjel-4074	495	31	broadly	broadly	ADV
cjel-4074	495	32	applicable	applicable	ADJ
cjel-4074	495	33	as	as	ADP
cjel-4074	495	34	possible	possible	ADJ
cjel-4074	495	35	.	.	PUNCT
cjel-4074	496	1	76	76	NUM
cjel-4074	496	2	.	.	PUNCT
cjel-4074	497	1	42	42	NUM
cjel-4074	497	2	fed	feed	VERB
cjel-4074	497	3	.	.	PUNCT
cjel-4074	498	1	reg	reg	NOUN
cjel-4074	498	2	.	.	PROPN
cjel-4074	499	1	40,436	40,436	NUM
cjel-4074	499	2	,	,	PUNCT
cjel-4074	499	3	40,437	40,437	NUM
cjel-4074	499	4	(	(	PUNCT
cjel-4074	499	5	1977	1977	NUM
cjel-4074	499	6	)	)	PUNCT
cjel-4074	499	7	.	.	PUNCT
cjel-4074	500	1	77	77	NUM
cjel-4074	500	2	.	.	PUNCT
cjel-4074	501	1	the	the	DET
cjel-4074	501	2	documentation	documentation	NOUN
cjel-4074	501	3	required	require	VERB
cjel-4074	501	4	of	of	ADP
cjel-4074	501	5	a	a	DET
cjel-4074	501	6	city	city	NOUN
cjel-4074	501	7	like	like	ADP
cjel-4074	501	8	new	new	PROPN
cjel-4074	501	9	york	york	PROPN
cjel-4074	501	10	,	,	PUNCT
cjel-4074	501	11	which	which	PRON
cjel-4074	501	12	has	have	AUX
cjel-4074	501	13	designated	designate	VERB
cjel-4074	501	14	more	more	ADJ
cjel-4074	501	15	than	than	ADP
cjel-4074	501	16	25	25	NUM
cjel-4074	501	17	districts	district	NOUN
cjel-4074	501	18	,	,	PUNCT
cjel-4074	501	19	would	would	AUX
cjel-4074	501	20	be	be	AUX
cjel-4074	501	21	considerable	considerable	ADJ
cjel-4074	501	22	.	.	PUNCT
cjel-4074	502	1	see	see	AUX
cjel-4074	502	2	note	note	VERB
cjel-4074	502	3	38	38	NUM
cjel-4074	502	4	supra	supra	NOUN
cjel-4074	502	5	.	.	PUNCT
cjel-4074	503	1	78	78	NUM
cjel-4074	503	2	.	.	PUNCT
cjel-4074	504	1	this	this	PRON
cjel-4074	504	2	also	also	ADV
cjel-4074	504	3	applies	apply	VERB
cjel-4074	504	4	to	to	ADP
cjel-4074	504	5	documentation	documentation	NOUN
cjel-4074	504	6	on	on	ADP
cjel-4074	504	7	additional	additional	ADJ
cjel-4074	504	8	districts	district	NOUN
cjel-4074	504	9	designated	designate	VERB
cjel-4074	504	10	under	under	ADP
cjel-4074	504	11	a	a	DET
cjel-4074	504	12	state	state	NOUN
cjel-4074	504	13	or	or	CCONJ
cjel-4074	504	14	local	local	ADJ
cjel-4074	504	15	statute	statute	NOUN
cjel-4074	504	16	which	which	PRON
cjel-4074	504	17	was	be	AUX
cjel-4074	504	18	certified	certify	VERB
cjel-4074	504	19	prior	prior	ADV
cjel-4074	504	20	to	to	ADP
cjel-4074	504	21	designation	designation	NOUN
cjel-4074	504	22	of	of	ADP
cjel-4074	504	23	such	such	ADJ
cjel-4074	504	24	districts	district	NOUN
cjel-4074	504	25	.	.	PUNCT
cjel-4074	505	1	244	244	NUM
cjel-4074	505	2	columbia	columbia	PROPN
cjel-4074	505	3	journal	journal	PROPN
cjel-4074	505	4	of	of	ADP
cjel-4074	505	5	environmental	environmental	ADJ
cjel-4074	505	6	law	law	NOUN
cjel-4074	506	1	[	[	X
cjel-4074	506	2	4	4	NUM
cjel-4074	506	3	:	:	PUNCT
cjel-4074	506	4	221	221	NUM
cjel-4074	506	5	the	the	DET
cjel-4074	506	6	possibility	possibility	NOUN
cjel-4074	506	7	that	that	SCONJ
cjel-4074	506	8	the	the	DET
cjel-4074	506	9	state	state	NOUN
cjel-4074	506	10	historic	historic	ADJ
cjel-4074	506	11	preservation	preservation	NOUN
cjel-4074	506	12	officer	officer	NOUN
cjel-4074	506	13	(	(	PUNCT
cjel-4074	506	14	shpo	shpo	NOUN
cjel-4074	506	15	)	)	PUNCT
cjel-4074	506	16	may	may	AUX
cjel-4074	506	17	not	not	PART
cjel-4074	506	18	presently	presently	ADV
cjel-4074	506	19	be	be	AUX
cjel-4074	506	20	capable	capable	ADJ
cjel-4074	506	21	of	of	ADP
cjel-4074	506	22	participating	participate	VERB
cjel-4074	506	23	in	in	ADP
cjel-4074	506	24	the	the	DET
cjel-4074	506	25	certification	certification	NOUN
cjel-4074	506	26	process	process	NOUN
cjel-4074	506	27	prompted	prompt	VERB
cjel-4074	506	28	the	the	DET
cjel-4074	506	29	department	department	NOUN
cjel-4074	506	30	of	of	ADP
cjel-4074	506	31	the	the	DET
cjel-4074	506	32	interior	interior	NOUN
cjel-4074	506	33	to	to	PART
cjel-4074	506	34	provide	provide	VERB
cjel-4074	506	35	for	for	ADP
cjel-4074	506	36	an	an	DET
cjel-4074	506	37	option	option	NOUN
cjel-4074	506	38	that	that	PRON
cjel-4074	506	39	would	would	AUX
cjel-4074	506	40	bypass	bypass	VERB
cjel-4074	506	41	the	the	DET
cjel-4074	506	42	officer	officer	NOUN
cjel-4074	506	43	in	in	ADP
cjel-4074	506	44	the	the	DET
cjel-4074	506	45	case	case	NOUN
cjel-4074	506	46	of	of	ADP
cjel-4074	506	47	certification	certification	NOUN
cjel-4074	506	48	requests	request	NOUN
cjel-4074	506	49	for	for	ADP
cjel-4074	506	50	historical	historical	ADJ
cjel-4074	506	51	significance	significance	NOUN
cjel-4074	506	52	or	or	CCONJ
cjel-4074	506	53	rehabilitation	rehabilitation	NOUN
cjel-4074	506	54	.	.	PUNCT
cjel-4074	507	1	7	7	NUM
cjel-4074	507	2	9	9	NUM
cjel-4074	507	3	the	the	DET
cjel-4074	507	4	same	same	ADJ
cjel-4074	507	5	option	option	NOUN
cjel-4074	507	6	should	should	AUX
cjel-4074	507	7	be	be	AUX
cjel-4074	507	8	included	include	VERB
cjel-4074	507	9	in	in	ADP
cjel-4074	507	10	the	the	DET
cjel-4074	507	11	final	final	ADJ
cjel-4074	507	12	regulations	regulation	NOUN
cjel-4074	507	13	on	on	ADP
cjel-4074	507	14	statute	statute	PROPN
cjel-4074	507	15	certification	certification	NOUN
cjel-4074	507	16	.	.	PUNCT
cjel-4074	508	1	finally	finally	ADV
cjel-4074	508	2	,	,	PUNCT
cjel-4074	508	3	the	the	DET
cjel-4074	508	4	time	time	NOUN
cjel-4074	508	5	period	period	NOUN
cjel-4074	508	6	for	for	ADP
cjel-4074	508	7	review	review	NOUN
cjel-4074	508	8	of	of	ADP
cjel-4074	508	9	the	the	DET
cjel-4074	508	10	request	request	NOUN
cjel-4074	508	11	should	should	AUX
cjel-4074	508	12	be	be	AUX
cjel-4074	508	13	shortened	shorten	VERB
cjel-4074	508	14	if	if	SCONJ
cjel-4074	508	15	at	at	ADV
cjel-4074	508	16	all	all	PRON
cjel-4074	508	17	possible.80	possible.80	NOUN
cjel-4074	508	18	2	2	NUM
cjel-4074	508	19	.	.	PUNCT
cjel-4074	508	20	certifications	certification	NOUN
cjel-4074	508	21	of	of	ADP
cjel-4074	508	22	historic	historic	ADJ
cjel-4074	508	23	significance	significance	NOUN
cjel-4074	508	24	and	and	CCONJ
cjel-4074	508	25	of	of	ADP
cjel-4074	508	26	rehabilitation	rehabilitation	NOUN
cjel-4074	508	27	the	the	DET
cjel-4074	508	28	department	department	NOUN
cjel-4074	508	29	of	of	ADP
cjel-4074	508	30	the	the	DET
cjel-4074	508	31	interior	interior	PROPN
cjel-4074	508	32	has	have	AUX
cjel-4074	508	33	published	publish	VERB
cjel-4074	508	34	final	final	ADJ
cjel-4074	508	35	regulations	regulation	NOUN
cjel-4074	508	36	concerning	concern	VERB
cjel-4074	508	37	certification	certification	NOUN
cjel-4074	508	38	of	of	ADP
cjel-4074	508	39	a	a	DET
cjel-4074	508	40	structure	structure	NOUN
cjel-4074	508	41	's	's	PART
cjel-4074	508	42	historic	historic	ADJ
cjel-4074	508	43	significance	significance	NOUN
cjel-4074	508	44	to	to	ADP
cjel-4074	508	45	its	its	PRON
cjel-4074	508	46	district	district	NOUN
cjel-4074	508	47	and	and	CCONJ
cjel-4074	508	48	certification	certification	NOUN
cjel-4074	508	49	of	of	ADP
cjel-4074	508	50	its	its	PRON
cjel-4074	508	51	rehabilitation	rehabilitation	NOUN
cjel-4074	508	52	.	.	PUNCT
cjel-4074	509	1	81	81	NUM
cjel-4074	509	2	ordinarily	ordinarily	ADV
cjel-4074	509	3	it	it	PRON
cjel-4074	509	4	is	be	AUX
cjel-4074	509	5	only	only	ADV
cjel-4074	509	6	the	the	DET
cjel-4074	509	7	record	record	ADJ
cjel-4074	509	8	owner	owner	NOUN
cjel-4074	509	9	of	of	ADP
cjel-4074	509	10	the	the	DET
cjel-4074	509	11	property	property	NOUN
cjel-4074	509	12	who	who	PRON
cjel-4074	509	13	can	can	AUX
cjel-4074	509	14	request	request	VERB
cjel-4074	509	15	the	the	DET
cjel-4074	509	16	certifications	certification	NOUN
cjel-4074	509	17	.	.	PUNCT
cjel-4074	510	1	however	however	ADV
cjel-4074	510	2	,	,	PUNCT
cjel-4074	510	3	the	the	DET
cjel-4074	510	4	regulations	regulation	NOUN
cjel-4074	510	5	do	do	AUX
cjel-4074	510	6	provide	provide	VERB
cjel-4074	510	7	that	that	SCONJ
cjel-4074	510	8	a	a	DET
cjel-4074	510	9	shpo	shpo	NOUN
cjel-4074	510	10	may	may	AUX
cjel-4074	510	11	,	,	PUNCT
cjel-4074	510	12	in	in	ADP
cjel-4074	510	13	some	some	DET
cjel-4074	510	14	instances	instance	NOUN
cjel-4074	510	15	,	,	PUNCT
cjel-4074	510	16	request	request	NOUN
cjel-4074	510	17	certification	certification	NOUN
cjel-4074	510	18	of	of	ADP
cjel-4074	510	19	an	an	DET
cjel-4074	510	20	individual	individual	ADJ
cjel-4074	510	21	structure.82	structure.82	NOUN
cjel-4074	510	22	if	if	SCONJ
cjel-4074	510	23	the	the	DET
cjel-4074	510	24	amortization	amortization	NOUN
cjel-4074	510	25	and	and	CCONJ
cjel-4074	510	26	depreciation	depreciation	NOUN
cjel-4074	510	27	benefits	benefit	NOUN
cjel-4074	510	28	under	under	ADP
cjel-4074	510	29	section	section	NOUN
cjel-4074	510	30	2124	2124	NUM
cjel-4074	510	31	are	be	AUX
cjel-4074	510	32	found	find	VERB
cjel-4074	510	33	to	to	PART
cjel-4074	510	34	be	be	AUX
cjel-4074	510	35	available	available	ADJ
cjel-4074	510	36	to	to	ADP
cjel-4074	510	37	lessees	lessee	NOUN
cjel-4074	510	38	who	who	PRON
cjel-4074	510	39	rehabilitate	rehabilitate	VERB
cjel-4074	510	40	historic	historic	ADJ
cjel-4074	510	41	structures	structure	NOUN
cjel-4074	510	42	,	,	PUNCT
cjel-4074	510	43	83	83	NUM
cjel-4074	510	44	it	it	PRON
cjel-4074	510	45	would	would	AUX
cjel-4074	510	46	be	be	AUX
cjel-4074	510	47	helpful	helpful	ADJ
cjel-4074	510	48	if	if	SCONJ
cjel-4074	510	49	the	the	DET
cjel-4074	510	50	regulations	regulation	NOUN
cjel-4074	510	51	would	would	AUX
cjel-4074	510	52	also	also	ADV
cjel-4074	510	53	permit	permit	VERB
cjel-4074	510	54	the	the	DET
cjel-4074	510	55	rehabilitation	rehabilitation	NOUN
cjel-4074	510	56	certification	certification	NOUN
cjel-4074	510	57	request	request	NOUN
cjel-4074	510	58	to	to	PART
cjel-4074	510	59	be	be	AUX
cjel-4074	510	60	made	make	VERB
cjel-4074	510	61	by	by	ADP
cjel-4074	510	62	the	the	DET
cjel-4074	510	63	lessee	lessee	NOUN
cjel-4074	510	64	.	.	PUNCT
cjel-4074	511	1	in	in	ADP
cjel-4074	511	2	the	the	DET
cjel-4074	511	3	case	case	NOUN
cjel-4074	511	4	of	of	ADP
cjel-4074	511	5	long	long	ADJ
cjel-4074	511	6	-	-	PUNCT
cjel-4074	511	7	term	term	NOUN
cjel-4074	511	8	lessees	lessee	NOUN
cjel-4074	511	9	,	,	PUNCT
cjel-4074	511	10	preservation	preservation	NOUN
cjel-4074	511	11	policy	policy	NOUN
cjel-4074	511	12	may	may	AUX
cjel-4074	511	13	even	even	ADV
cjel-4074	511	14	support	support	VERB
cjel-4074	511	15	regulations	regulation	NOUN
cjel-4074	511	16	permitting	permit	VERB
cjel-4074	511	17	requests	request	NOUN
cjel-4074	511	18	for	for	ADP
cjel-4074	511	19	certification	certification	NOUN
cjel-4074	511	20	of	of	ADP
cjel-4074	511	21	the	the	DET
cjel-4074	511	22	structure	structure	NOUN
cjel-4074	511	23	's	's	PART
cjel-4074	511	24	historic	historic	ADJ
cjel-4074	511	25	significance	significance	NOUN
cjel-4074	511	26	to	to	PART
cjel-4074	511	27	come	come	VERB
cjel-4074	511	28	from	from	ADP
cjel-4074	511	29	the	the	DET
cjel-4074	511	30	lessee	lessee	NOUN
cjel-4074	511	31	as	as	ADV
cjel-4074	511	32	well	well	ADV
cjel-4074	511	33	.	.	PUNCT
cjel-4074	512	1	to	to	PART
cjel-4074	512	2	request	request	VERB
cjel-4074	512	3	certification	certification	NOUN
cjel-4074	512	4	of	of	ADP
cjel-4074	512	5	the	the	DET
cjel-4074	512	6	historic	historic	ADJ
cjel-4074	512	7	significance	significance	NOUN
cjel-4074	512	8	of	of	ADP
cjel-4074	512	9	a	a	DET
cjel-4074	512	10	structure	structure	NOUN
cjel-4074	512	11	,	,	PUNCT
cjel-4074	512	12	the	the	DET
cjel-4074	512	13	taxpayer	taxpayer	NOUN
cjel-4074	512	14	follows	follow	VERB
cjel-4074	512	15	the	the	DET
cjel-4074	512	16	same	same	ADJ
cjel-4074	512	17	process	process	NOUN
cjel-4074	512	18	of	of	ADP
cjel-4074	512	19	submitting	submit	VERB
cjel-4074	512	20	documentation	documentation	NOUN
cjel-4074	512	21	on	on	ADP
cjel-4074	512	22	the	the	DET
cjel-4074	512	23	structure	structure	NOUN
cjel-4074	512	24	to	to	ADP
cjel-4074	512	25	the	the	DET
cjel-4074	512	26	shpo	shpo	NOUN
cjel-4074	512	27	(	(	PUNCT
cjel-4074	512	28	unless	unless	SCONJ
cjel-4074	512	29	the	the	DET
cjel-4074	512	30	officer	officer	NOUN
cjel-4074	512	31	indicates	indicate	VERB
cjel-4074	512	32	his	his	PRON
cjel-4074	512	33	inability	inability	NOUN
cjel-4074	512	34	to	to	PART
cjel-4074	512	35	participate	participate	VERB
cjel-4074	512	36	in	in	ADP
cjel-4074	512	37	the	the	DET
cjel-4074	512	38	certification	certification	NOUN
cjel-4074	512	39	process	process	NOUN
cjel-4074	512	40	)	)	PUNCT
cjel-4074	512	41	,	,	PUNCT
cjel-4074	512	42	who	who	PRON
cjel-4074	512	43	has	have	VERB
cjel-4074	512	44	45	45	NUM
cjel-4074	512	45	days	day	NOUN
cjel-4074	512	46	to	to	PART
cjel-4074	512	47	make	make	VERB
cjel-4074	512	48	a	a	DET
cjel-4074	512	49	recommendation	recommendation	NOUN
cjel-4074	512	50	and	and	CCONJ
cjel-4074	512	51	to	to	PART
cjel-4074	512	52	forward	forward	VERB
cjel-4074	512	53	the	the	DET
cjel-4074	512	54	materials	material	NOUN
cjel-4074	512	55	to	to	ADP
cjel-4074	512	56	the	the	DET
cjel-4074	512	57	keeper	keeper	NOUN
cjel-4074	512	58	of	of	ADP
cjel-4074	512	59	the	the	DET
cjel-4074	512	60	national	national	ADJ
cjel-4074	512	61	register	register	NOUN
cjel-4074	512	62	.	.	PUNCT
cjel-4074	513	1	the	the	DET
cjel-4074	513	2	keeper	keeper	NOUN
cjel-4074	513	3	will	will	AUX
cjel-4074	513	4	then	then	ADV
cjel-4074	513	5	obtain	obtain	VERB
cjel-4074	513	6	a	a	DET
cjel-4074	513	7	grant	grant	NOUN
cjel-4074	513	8	or	or	CCONJ
cjel-4074	513	9	denial	denial	NOUN
cjel-4074	513	10	of	of	ADP
cjel-4074	513	11	certification	certification	NOUN
cjel-4074	513	12	from	from	ADP
cjel-4074	513	13	the	the	DET
cjel-4074	513	14	secretary	secretary	NOUN
cjel-4074	513	15	of	of	ADP
cjel-4074	513	16	the	the	DET
cjel-4074	513	17	interior	interior	PROPN
cjel-4074	513	18	within	within	ADP
cjel-4074	513	19	30	30	NUM
cjel-4074	513	20	days	day	NOUN
cjel-4074	513	21	.	.	PUNCT
cjel-4074	514	1	84	84	NUM
cjel-4074	514	2	a	a	DET
cjel-4074	514	3	structure	structure	NOUN
cjel-4074	514	4	will	will	AUX
cjel-4074	514	5	be	be	AUX
cjel-4074	514	6	found	find	VERB
cjel-4074	514	7	to	to	PART
cjel-4074	514	8	contribute	contribute	VERB
cjel-4074	514	9	to	to	ADP
cjel-4074	514	10	the	the	DET
cjel-4074	514	11	79	79	NUM
cjel-4074	514	12	.	.	PUNCT
cjel-4074	515	1	see	see	VERB
cjel-4074	515	2	42	42	NUM
cjel-4074	515	3	fed	feed	VERB
cjel-4074	515	4	.	.	PUNCT
cjel-4074	516	1	reg	reg	PROPN
cjel-4074	516	2	.	.	PROPN
cjel-4074	517	1	54,548	54,548	NUM
cjel-4074	517	2	,	,	PUNCT
cjel-4074	517	3	54,549	54,549	NUM
cjel-4074	517	4	-	-	SYM
cjel-4074	517	5	54,550	54,550	NUM
cjel-4074	517	6	(	(	PUNCT
cjel-4074	517	7	1977	1977	NUM
cjel-4074	517	8	)	)	PUNCT
cjel-4074	517	9	(	(	PUNCT
cjel-4074	517	10	to	to	PART
cjel-4074	517	11	be	be	AUX
cjel-4074	517	12	codified	codify	VERB
cjel-4074	517	13	in	in	ADP
cjel-4074	517	14	36	36	NUM
cjel-4074	517	15	c.f.r	c.f.r	NOUN
cjel-4074	517	16	.	.	PUNCT
cjel-4074	518	1	§	§	PROPN
cjel-4074	518	2	67.3(b	67.3(b	NUM
cjel-4074	518	3	)	)	PUNCT
cjel-4074	518	4	)	)	PUNCT
cjel-4074	518	5	.	.	PUNCT
cjel-4074	519	1	80	80	NUM
cjel-4074	519	2	.	.	PUNCT
cjel-4074	520	1	the	the	DET
cjel-4074	520	2	final	final	ADJ
cjel-4074	520	3	regulations	regulation	NOUN
cjel-4074	520	4	on	on	ADP
cjel-4074	520	5	certifications	certification	NOUN
cjel-4074	520	6	of	of	ADP
cjel-4074	520	7	historic	historic	ADJ
cjel-4074	520	8	significance	significance	NOUN
cjel-4074	520	9	cut	cut	VERB
cjel-4074	520	10	the	the	DET
cjel-4074	520	11	review	review	NOUN
cjel-4074	520	12	period	period	NOUN
cjel-4074	520	13	of	of	ADP
cjel-4074	520	14	the	the	DET
cjel-4074	520	15	keeper	keeper	NOUN
cjel-4074	520	16	of	of	ADP
cjel-4074	520	17	the	the	DET
cjel-4074	520	18	national	national	ADJ
cjel-4074	520	19	register	register	NOUN
cjel-4074	520	20	from	from	ADP
cjel-4074	520	21	45	45	NUM
cjel-4074	520	22	days	day	NOUN
cjel-4074	520	23	,	,	PUNCT
cjel-4074	520	24	as	as	SCONJ
cjel-4074	520	25	was	be	AUX
cjel-4074	520	26	first	first	ADV
cjel-4074	520	27	proposed	propose	VERB
cjel-4074	520	28	,	,	PUNCT
cjel-4074	520	29	to	to	ADP
cjel-4074	520	30	30	30	NUM
cjel-4074	520	31	days	day	NOUN
cjel-4074	520	32	.	.	PUNCT
cjel-4074	521	1	compare	compare	VERB
cjel-4074	521	2	42	42	NUM
cjel-4074	521	3	fed	feed	VERB
cjel-4074	521	4	.	.	PUNCT
cjel-4074	522	1	reg	reg	PROPN
cjel-4074	522	2	.	.	PROPN
cjel-4074	523	1	14,123	14,123	NUM
cjel-4074	523	2	(	(	PUNCT
cjel-4074	523	3	1977	1977	NUM
cjel-4074	523	4	)	)	PUNCT
cjel-4074	523	5	with	with	ADP
cjel-4074	523	6	42	42	NUM
cjel-4074	523	7	fed	feed	VERB
cjel-4074	523	8	.	.	PUNCT
cjel-4074	524	1	reg	reg	PROPN
cjel-4074	524	2	.	.	PROPN
cjel-4074	525	1	54,548	54,548	NUM
cjel-4074	525	2	,	,	PUNCT
cjel-4074	525	3	54,550	54,550	NUM
cjel-4074	525	4	(	(	PUNCT
cjel-4074	525	5	1977	1977	NUM
cjel-4074	525	6	)	)	PUNCT
cjel-4074	525	7	(	(	PUNCT
cjel-4074	525	8	to	to	PART
cjel-4074	525	9	be	be	AUX
cjel-4074	525	10	codified	codify	VERB
cjel-4074	525	11	in	in	ADP
cjel-4074	525	12	36	36	NUM
cjel-4074	525	13	c.f.r	c.f.r	NOUN
cjel-4074	525	14	.	.	PUNCT
cjel-4074	526	1	§	§	PROPN
cjel-4074	526	2	67.4(f	67.4(f	NUM
cjel-4074	526	3	)	)	PUNCT
cjel-4074	526	4	)	)	PUNCT
cjel-4074	526	5	.	.	PUNCT
cjel-4074	527	1	81	81	NUM
cjel-4074	527	2	.	.	X
cjel-4074	528	1	42	42	NUM
cjel-4074	528	2	fed	feed	VERB
cjel-4074	528	3	.	.	PUNCT
cjel-4074	529	1	reg	reg	PROPN
cjel-4074	529	2	.	.	PUNCT
cjel-4074	530	1	54,548	54,548	NUM
cjel-4074	530	2	(	(	PUNCT
cjel-4074	530	3	1977	1977	NUM
cjel-4074	530	4	)	)	PUNCT
cjel-4074	530	5	(	(	PUNCT
cjel-4074	530	6	to	to	PART
cjel-4074	530	7	be	be	AUX
cjel-4074	530	8	codified	codify	VERB
cjel-4074	530	9	in	in	ADP
cjel-4074	530	10	36	36	NUM
cjel-4074	530	11	c.f.r	c.f.r	NOUN
cjel-4074	530	12	.	.	PUNCT
cjel-4074	531	1	§	§	PROPN
cjel-4074	531	2	67	67	NUM
cjel-4074	531	3	)	)	PUNCT
cjel-4074	531	4	.	.	PUNCT
cjel-4074	532	1	82	82	NUM
cjel-4074	532	2	.	.	PUNCT
cjel-4074	533	1	this	this	PRON
cjel-4074	533	2	would	would	AUX
cjel-4074	533	3	most	most	ADV
cjel-4074	533	4	likely	likely	ADV
cjel-4074	533	5	occur	occur	VERB
cjel-4074	533	6	in	in	ADP
cjel-4074	533	7	the	the	DET
cjel-4074	533	8	situation	situation	NOUN
cjel-4074	533	9	where	where	SCONJ
cjel-4074	533	10	the	the	DET
cjel-4074	533	11	record	record	NOUN
cjel-4074	533	12	holder	holder	NOUN
cjel-4074	533	13	wanted	want	VERB
cjel-4074	533	14	to	to	PART
cjel-4074	533	15	demolish	demolish	VERB
cjel-4074	533	16	the	the	DET
cjel-4074	533	17	historic	historic	ADJ
cjel-4074	533	18	property	property	NOUN
cjel-4074	533	19	and	and	CCONJ
cjel-4074	533	20	yet	yet	ADV
cjel-4074	533	21	maintain	maintain	VERB
cjel-4074	533	22	his	his	PRON
cjel-4074	533	23	accelerated	accelerate	VERB
cjel-4074	533	24	depreciation	depreciation	NOUN
cjel-4074	533	25	privileges	privilege	NOUN
cjel-4074	533	26	on	on	ADP
cjel-4074	533	27	the	the	DET
cjel-4074	533	28	replacement	replacement	NOUN
cjel-4074	533	29	structure	structure	NOUN
cjel-4074	533	30	.	.	PUNCT
cjel-4074	534	1	see	see	VERB
cjel-4074	534	2	note	note	NOUN
cjel-4074	534	3	60	60	NUM
cjel-4074	534	4	supra	supra	NOUN
cjel-4074	534	5	.	.	PUNCT
cjel-4074	535	1	83	83	NUM
cjel-4074	535	2	.	.	PUNCT
cjel-4074	536	1	see	see	VERB
cjel-4074	536	2	note	note	NOUN
cjel-4074	536	3	104	104	NUM
cjel-4074	536	4	and	and	CCONJ
cjel-4074	536	5	accompanying	accompany	VERB
cjel-4074	536	6	text	text	NOUN
cjel-4074	536	7	infra	infra	NOUN
cjel-4074	536	8	.	.	PUNCT
cjel-4074	537	1	84	84	NUM
cjel-4074	537	2	.	.	PUNCT
cjel-4074	538	1	see	see	AUX
cjel-4074	538	2	note	note	VERB
cjel-4074	538	3	80	80	NUM
cjel-4074	538	4	supra	supra	NOUN
cjel-4074	538	5	.	.	PUNCT
cjel-4074	539	1	1978	1978	NUM
cjel-4074	539	2	]	]	PUNCT
cjel-4074	539	3	historic	historic	ADJ
cjel-4074	539	4	preservation	preservation	NOUN
cjel-4074	539	5	and	and	CCONJ
cjel-4074	539	6	the	the	DET
cjel-4074	539	7	tax	tax	NOUN
cjel-4074	539	8	reform	reform	NOUN
cjel-4074	539	9	act	act	NOUN
cjel-4074	539	10	of	of	ADP
cjel-4074	539	11	1976	1976	NUM
cjel-4074	539	12	245	245	NUM
cjel-4074	539	13	historic	historic	ADJ
cjel-4074	539	14	significance	significance	NOUN
cjel-4074	539	15	of	of	ADP
cjel-4074	539	16	the	the	DET
cjel-4074	539	17	district	district	NOUN
cjel-4074	539	18	if	if	SCONJ
cjel-4074	539	19	it	it	PRON
cjel-4074	539	20	is	be	AUX
cjel-4074	539	21	one	one	NUM
cjel-4074	539	22	which	which	PRON
cjel-4074	539	23	by	by	ADP
cjel-4074	539	24	location	location	NOUN
cjel-4074	539	25	,	,	PUNCT
cjel-4074	539	26	design	design	NOUN
cjel-4074	539	27	,	,	PUNCT
cjel-4074	539	28	setting	setting	NOUN
cjel-4074	539	29	,	,	PUNCT
cjel-4074	539	30	materials	material	NOUN
cjel-4074	539	31	,	,	PUNCT
cjel-4074	539	32	workmanship	workmanship	NOUN
cjel-4074	539	33	,	,	PUNCT
cjel-4074	539	34	feeling	feeling	NOUN
cjel-4074	539	35	,	,	PUNCT
cjel-4074	539	36	and	and	CCONJ
cjel-4074	539	37	association	association	NOUN
cjel-4074	539	38	adds	add	VERB
cjel-4074	539	39	to	to	ADP
cjel-4074	539	40	the	the	DET
cjel-4074	539	41	district	district	NOUN
cjel-4074	539	42	's	's	PART
cjel-4074	539	43	sense	sense	NOUN
cjel-4074	539	44	of	of	ADP
cjel-4074	539	45	time	time	NOUN
cjel-4074	539	46	,	,	PUNCT
cjel-4074	539	47	place	place	NOUN
cjel-4074	539	48	,	,	PUNCT
cjel-4074	539	49	and	and	CCONJ
cjel-4074	539	50	historical	historical	ADJ
cjel-4074	539	51	development	development	NOUN
cjel-4074	539	52	,	,	PUNCT
cjel-4074	539	53	but	but	CCONJ
cjel-4074	539	54	not	not	PART
cjel-4074	539	55	if	if	SCONJ
cjel-4074	539	56	the	the	DET
cjel-4074	539	57	integrity	integrity	NOUN
cjel-4074	539	58	of	of	ADP
cjel-4074	539	59	the	the	DET
cjel-4074	539	60	original	original	ADJ
cjel-4074	539	61	design	design	NOUN
cjel-4074	539	62	or	or	CCONJ
cjel-4074	539	63	individual	individual	ADJ
cjel-4074	539	64	architectural	architectural	ADJ
cjel-4074	539	65	features	feature	NOUN
cjel-4074	539	66	or	or	CCONJ
cjel-4074	539	67	spaces	space	NOUN
cjel-4074	539	68	have	have	AUX
cjel-4074	539	69	been	be	AUX
cjel-4074	539	70	irretrievably	irretrievably	ADV
cjel-4074	539	71	lost	lose	VERB
cjel-4074	539	72	.	.	PUNCT
cjel-4074	540	1	also	also	ADV
cjel-4074	540	2	,	,	PUNCT
cjel-4074	540	3	the	the	DET
cjel-4074	540	4	structure	structure	NOUN
cjel-4074	540	5	ordinarily	ordinarily	ADV
cjel-4074	540	6	must	must	AUX
cjel-4074	540	7	be	be	AUX
cjel-4074	540	8	50	50	NUM
cjel-4074	540	9	years	year	NOUN
cjel-4074	540	10	old	old	ADJ
cjel-4074	540	11	to	to	PART
cjel-4074	540	12	be	be	AUX
cjel-4074	540	13	eligible.8	eligible.8	PROPN
cjel-4074	540	14	5	5	NUM
cjel-4074	540	15	these	these	DET
cjel-4074	540	16	procedures	procedure	NOUN
cjel-4074	540	17	covering	cover	VERB
cjel-4074	540	18	certification	certification	NOUN
cjel-4074	540	19	of	of	ADP
cjel-4074	540	20	the	the	DET
cjel-4074	540	21	structure	structure	NOUN
cjel-4074	540	22	itself	itself	PRON
cjel-4074	540	23	present	present	ADJ
cjel-4074	540	24	no	no	DET
cjel-4074	540	25	problem	problem	NOUN
cjel-4074	540	26	,	,	PUNCT
cjel-4074	540	27	with	with	ADP
cjel-4074	540	28	the	the	DET
cjel-4074	540	29	caveat	caveat	NOUN
cjel-4074	540	30	that	that	SCONJ
cjel-4074	540	31	they	they	PRON
cjel-4074	540	32	are	be	AUX
cjel-4074	540	33	not	not	PART
cjel-4074	540	34	clear	clear	ADJ
cjel-4074	540	35	as	as	ADP
cjel-4074	540	36	to	to	ADP
cjel-4074	540	37	the	the	DET
cjel-4074	540	38	result	result	NOUN
cjel-4074	540	39	if	if	SCONJ
cjel-4074	540	40	the	the	DET
cjel-4074	540	41	secretary	secretary	NOUN
cjel-4074	540	42	of	of	ADP
cjel-4074	540	43	the	the	DET
cjel-4074	540	44	interior	interior	PROPN
cjel-4074	540	45	fails	fail	VERB
cjel-4074	540	46	to	to	PART
cjel-4074	540	47	act	act	VERB
cjel-4074	540	48	on	on	ADP
cjel-4074	540	49	the	the	DET
cjel-4074	540	50	certification	certification	NOUN
cjel-4074	540	51	application	application	NOUN
cjel-4074	540	52	within	within	ADP
cjel-4074	540	53	30	30	NUM
cjel-4074	540	54	days	day	NOUN
cjel-4074	540	55	after	after	ADP
cjel-4074	540	56	receiving	receive	VERB
cjel-4074	540	57	it	it	PRON
cjel-4074	540	58	from	from	ADP
cjel-4074	540	59	the	the	DET
cjel-4074	540	60	shpo	shpo	NOUN
cjel-4074	540	61	.	.	PUNCT
cjel-4074	541	1	since	since	SCONJ
cjel-4074	541	2	certainty	certainty	NOUN
cjel-4074	541	3	and	and	CCONJ
cjel-4074	541	4	speed	speed	NOUN
cjel-4074	541	5	are	be	AUX
cjel-4074	541	6	such	such	ADJ
cjel-4074	541	7	important	important	ADJ
cjel-4074	541	8	factors	factor	NOUN
cjel-4074	541	9	to	to	ADP
cjel-4074	541	10	the	the	DET
cjel-4074	541	11	success	success	NOUN
cjel-4074	541	12	of	of	ADP
cjel-4074	541	13	the	the	DET
cjel-4074	541	14	tax	tax	NOUN
cjel-4074	541	15	incentives	incentive	NOUN
cjel-4074	541	16	,	,	PUNCT
cjel-4074	541	17	the	the	DET
cjel-4074	541	18	regulations	regulation	NOUN
cjel-4074	541	19	should	should	AUX
cjel-4074	541	20	more	more	ADV
cjel-4074	541	21	clearly	clearly	ADV
cjel-4074	541	22	insure	insure	VERB
cjel-4074	541	23	adherence	adherence	NOUN
cjel-4074	541	24	to	to	ADP
cjel-4074	541	25	the	the	DET
cjel-4074	541	26	time	time	NOUN
cjel-4074	541	27	schedule	schedule	NOUN
cjel-4074	541	28	by	by	ADP
cjel-4074	541	29	the	the	DET
cjel-4074	541	30	governmental	governmental	ADJ
cjel-4074	541	31	reviewing	reviewing	NOUN
cjel-4074	541	32	officers	officer	NOUN
cjel-4074	541	33	.	.	PUNCT
cjel-4074	542	1	a	a	DET
cjel-4074	542	2	provision	provision	NOUN
cjel-4074	542	3	calling	call	VERB
cjel-4074	542	4	for	for	ADP
cjel-4074	542	5	automatic	automatic	ADJ
cjel-4074	542	6	approval	approval	NOUN
cjel-4074	542	7	of	of	ADP
cjel-4074	542	8	the	the	DET
cjel-4074	542	9	taxpayer	taxpayer	NOUN
cjel-4074	542	10	's	's	PART
cjel-4074	542	11	request	request	NOUN
cjel-4074	542	12	upon	upon	SCONJ
cjel-4074	542	13	governmental	governmental	ADJ
cjel-4074	542	14	noncompliance	noncompliance	NOUN
cjel-4074	542	15	with	with	ADP
cjel-4074	542	16	the	the	DET
cjel-4074	542	17	deadlines	deadline	NOUN
cjel-4074	542	18	is	be	AUX
cjel-4074	542	19	one	one	NUM
cjel-4074	542	20	possible	possible	ADJ
cjel-4074	542	21	solution	solution	NOUN
cjel-4074	542	22	.	.	PUNCT
cjel-4074	543	1	the	the	DET
cjel-4074	543	2	procedures	procedure	NOUN
cjel-4074	543	3	for	for	ADP
cjel-4074	543	4	obtaining	obtain	VERB
cjel-4074	543	5	certification	certification	NOUN
cjel-4074	543	6	of	of	ADP
cjel-4074	543	7	a	a	DET
cjel-4074	543	8	rehabilitation	rehabilitation	NOUN
cjel-4074	543	9	are	be	AUX
cjel-4074	543	10	somewhat	somewhat	ADV
cjel-4074	543	11	more	more	ADV
cjel-4074	543	12	complicated	complicated	ADJ
cjel-4074	543	13	.	.	PUNCT
cjel-4074	544	1	the	the	DET
cjel-4074	544	2	taxpayer	taxpayer	NOUN
cjel-4074	544	3	's	's	PART
cjel-4074	544	4	first	first	ADJ
cjel-4074	544	5	step	step	NOUN
cjel-4074	544	6	is	be	AUX
cjel-4074	544	7	to	to	PART
cjel-4074	544	8	submit	submit	VERB
cjel-4074	544	9	documentation	documentation	NOUN
cjel-4074	544	10	on	on	ADP
cjel-4074	544	11	the	the	DET
cjel-4074	544	12	building	building	NOUN
cjel-4074	544	13	and	and	CCONJ
cjel-4074	544	14	the	the	DET
cjel-4074	544	15	rehabilitation	rehabilitation	NOUN
cjel-4074	544	16	to	to	ADP
cjel-4074	544	17	the	the	DET
cjel-4074	544	18	shpo	shpo	NOUN
cjel-4074	544	19	.	.	PUNCT
cjel-4074	545	1	this	this	DET
cjel-4074	545	2	documentation	documentation	NOUN
cjel-4074	545	3	,	,	PUNCT
cjel-4074	545	4	which	which	PRON
cjel-4074	545	5	may	may	AUX
cjel-4074	545	6	be	be	AUX
cjel-4074	545	7	filed	file	VERB
cjel-4074	545	8	before	before	ADV
cjel-4074	545	9	,	,	PUNCT
cjel-4074	545	10	during	during	ADP
cjel-4074	545	11	,	,	PUNCT
cjel-4074	545	12	or	or	CCONJ
cjel-4074	545	13	after	after	ADP
cjel-4074	545	14	the	the	DET
cjel-4074	545	15	rehabilitation	rehabilitation	NOUN
cjel-4074	545	16	work	work	NOUN
cjel-4074	545	17	,	,	PUNCT
cjel-4074	545	18	must	must	AUX
cjel-4074	545	19	include	include	VERB
cjel-4074	545	20	information	information	NOUN
cjel-4074	545	21	on	on	ADP
cjel-4074	545	22	the	the	DET
cjel-4074	545	23	building	building	NOUN
cjel-4074	545	24	's	's	PART
cjel-4074	545	25	existing	exist	VERB
cjel-4074	545	26	condition	condition	NOUN
cjel-4074	545	27	,	,	PUNCT
cjel-4074	545	28	a	a	DET
cjel-4074	545	29	description	description	NOUN
cjel-4074	545	30	of	of	ADP
cjel-4074	545	31	the	the	DET
cjel-4074	545	32	rehabilitation	rehabilitation	NOUN
cjel-4074	545	33	work	work	NOUN
cjel-4074	545	34	and	and	CCONJ
cjel-4074	545	35	its	its	PRON
cjel-4074	545	36	effect	effect	NOUN
cjel-4074	545	37	on	on	ADP
cjel-4074	545	38	existing	exist	VERB
cjel-4074	545	39	architectural	architectural	ADJ
cjel-4074	545	40	features	feature	NOUN
cjel-4074	545	41	,	,	PUNCT
cjel-4074	545	42	and	and	CCONJ
cjel-4074	545	43	photographs	photograph	NOUN
cjel-4074	545	44	and	and	CCONJ
cjel-4074	545	45	drawings	drawing	NOUN
cjel-4074	545	46	showing	show	VERB
cjel-4074	545	47	existing	exist	VERB
cjel-4074	545	48	conditions	condition	NOUN
cjel-4074	545	49	and	and	CCONJ
cjel-4074	545	50	the	the	DET
cjel-4074	545	51	proposed	propose	VERB
cjel-4074	545	52	or	or	CCONJ
cjel-4074	545	53	completed	complete	VERB
cjel-4074	545	54	work	work	NOUN
cjel-4074	545	55	.	.	PUNCT
cjel-4074	546	1	within	within	ADP
cjel-4074	546	2	45	45	NUM
cjel-4074	546	3	days	day	NOUN
cjel-4074	546	4	,	,	PUNCT
cjel-4074	546	5	the	the	DET
cjel-4074	546	6	officer	officer	NOUN
cjel-4074	546	7	is	be	AUX
cjel-4074	546	8	to	to	PART
cjel-4074	546	9	determine	determine	VERB
cjel-4074	546	10	whether	whether	SCONJ
cjel-4074	546	11	the	the	DET
cjel-4074	546	12	project	project	NOUN
cjel-4074	546	13	is	be	AUX
cjel-4074	546	14	likely	likely	ADJ
cjel-4074	546	15	to	to	PART
cjel-4074	546	16	meet	meet	VERB
cjel-4074	546	17	the	the	DET
cjel-4074	546	18	secretary	secretary	NOUN
cjel-4074	546	19	of	of	ADP
cjel-4074	546	20	the	the	DET
cjel-4074	546	21	interior	interior	NOUN
cjel-4074	546	22	's	's	PART
cjel-4074	546	23	"	"	PUNCT
cjel-4074	546	24	standards	standard	NOUN
cjel-4074	546	25	for	for	ADP
cjel-4074	546	26	rehabilitation	rehabilitation	NOUN
cjel-4074	546	27	"	"	PUNCT
cjel-4074	546	28	and	and	CCONJ
cjel-4074	546	29	to	to	PART
cjel-4074	546	30	forward	forward	VERB
cjel-4074	546	31	the	the	DET
cjel-4074	546	32	materials	material	NOUN
cjel-4074	546	33	,	,	PUNCT
cjel-4074	546	34	along	along	ADP
cjel-4074	546	35	with	with	ADP
cjel-4074	546	36	his	his	PRON
cjel-4074	546	37	recommendation	recommendation	NOUN
cjel-4074	546	38	,	,	PUNCT
cjel-4074	546	39	to	to	ADP
cjel-4074	546	40	the	the	DET
cjel-4074	546	41	secretary	secretary	NOUN
cjel-4074	546	42	.	.	PUNCT
cjel-4074	547	1	86	86	NUM
cjel-4074	548	1	upon	upon	SCONJ
cjel-4074	548	2	receiving	receive	VERB
cjel-4074	548	3	this	this	DET
cjel-4074	548	4	application	application	NOUN
cjel-4074	548	5	,	,	PUNCT
cjel-4074	548	6	the	the	DET
cjel-4074	548	7	secretary	secretary	NOUN
cjel-4074	548	8	of	of	ADP
cjel-4074	548	9	the	the	DET
cjel-4074	548	10	interior	interior	ADJ
cjel-4074	548	11	shall	shall	AUX
cjel-4074	548	12	determine	determine	VERB
cjel-4074	548	13	,	,	PUNCT
cjel-4074	548	14	"	"	PUNCT
cjel-4074	548	15	normally	normally	ADV
cjel-4074	548	16	"	"	PUNCT
cjel-4074	548	17	within	within	ADP
cjel-4074	548	18	45	45	NUM
cjel-4074	548	19	days	day	NOUN
cjel-4074	548	20	,	,	PUNCT
cjel-4074	548	21	if	if	SCONJ
cjel-4074	548	22	the	the	DET
cjel-4074	548	23	project	project	NOUN
cjel-4074	548	24	meets	meet	VERB
cjel-4074	548	25	the	the	DET
cjel-4074	548	26	standards	standard	NOUN
cjel-4074	548	27	for	for	ADP
cjel-4074	548	28	rehabilitation	rehabilitation	NOUN
cjel-4074	548	29	.	.	PUNCT
cjel-4074	549	1	the	the	DET
cjel-4074	549	2	determination	determination	NOUN
cjel-4074	549	3	is	be	AUX
cjel-4074	549	4	merely	merely	ADV
cjel-4074	549	5	a	a	DET
cjel-4074	549	6	preliminary	preliminary	ADJ
cjel-4074	549	7	formality	formality	NOUN
cjel-4074	549	8	;	;	PUNCT
cjel-4074	549	9	actual	actual	ADJ
cjel-4074	549	10	certification	certification	NOUN
cjel-4074	549	11	can	can	AUX
cjel-4074	549	12	not	not	PART
cjel-4074	549	13	occur	occur	VERB
cjel-4074	549	14	until	until	ADP
cjel-4074	549	15	after	after	ADP
cjel-4074	549	16	completion	completion	NOUN
cjel-4074	549	17	of	of	ADP
cjel-4074	549	18	the	the	DET
cjel-4074	549	19	project	project	NOUN
cjel-4074	549	20	.	.	PUNCT
cjel-4074	550	1	if	if	SCONJ
cjel-4074	550	2	the	the	DET
cjel-4074	550	3	project	project	NOUN
cjel-4074	550	4	does	do	AUX
cjel-4074	550	5	not	not	PART
cjel-4074	550	6	meet	meet	VERB
cjel-4074	550	7	the	the	DET
cjel-4074	550	8	standards	standard	NOUN
cjel-4074	550	9	at	at	ADP
cjel-4074	550	10	this	this	DET
cjel-4074	550	11	preliminary	preliminary	ADJ
cjel-4074	550	12	stage	stage	NOUN
cjel-4074	550	13	,	,	PUNCT
cjel-4074	550	14	the	the	DET
cjel-4074	550	15	secretary	secretary	NOUN
cjel-4074	550	16	will	will	AUX
cjel-4074	550	17	advise	advise	VERB
cjel-4074	550	18	the	the	DET
cjel-4074	550	19	applicant	applicant	NOUN
cjel-4074	550	20	of	of	ADP
cjel-4074	550	21	any	any	DET
cjel-4074	550	22	necessary	necessary	ADJ
cjel-4074	550	23	revisions	revision	NOUN
cjel-4074	550	24	,	,	PUNCT
cjel-4074	550	25	7	7	NUM
cjel-4074	550	26	there	there	PRON
cjel-4074	550	27	is	be	VERB
cjel-4074	550	28	nothing	nothing	PRON
cjel-4074	550	29	in	in	ADP
cjel-4074	550	30	the	the	DET
cjel-4074	550	31	regulations	regulation	NOUN
cjel-4074	550	32	which	which	PRON
cjel-4074	550	33	would	would	AUX
cjel-4074	550	34	penalize	penalize	VERB
cjel-4074	550	35	the	the	DET
cjel-4074	550	36	secretary	secretary	NOUN
cjel-4074	550	37	for	for	ADP
cjel-4074	550	38	missing	miss	VERB
cjel-4074	550	39	his	his	PRON
cjel-4074	550	40	45	45	NUM
cjel-4074	550	41	-	-	PUNCT
cjel-4074	550	42	day	day	NOUN
cjel-4074	550	43	85	85	NUM
cjel-4074	550	44	.	.	PUNCT
cjel-4074	551	1	42	42	NUM
cjel-4074	551	2	fed	feed	VERB
cjel-4074	551	3	.	.	PUNCT
cjel-4074	552	1	reg	reg	PROPN
cjel-4074	552	2	.	.	PROPN
cjel-4074	553	1	54,548	54,548	NUM
cjel-4074	553	2	,	,	PUNCT
cjel-4074	553	3	54,550	54,550	NUM
cjel-4074	553	4	(	(	PUNCT
cjel-4074	553	5	1977	1977	NUM
cjel-4074	553	6	)	)	PUNCT
cjel-4074	553	7	(	(	PUNCT
cjel-4074	553	8	to	to	PART
cjel-4074	553	9	be	be	AUX
cjel-4074	553	10	codified	codify	VERB
cjel-4074	553	11	in	in	ADP
cjel-4074	553	12	36	36	NUM
cjel-4074	553	13	c.f.r	c.f.r	NOUN
cjel-4074	553	14	.	.	PUNCT
cjel-4074	554	1	§	§	PROPN
cjel-4074	554	2	67.5	67.5	NUM
cjel-4074	554	3	)	)	PUNCT
cjel-4074	554	4	.	.	PUNCT
cjel-4074	555	1	86	86	NUM
cjel-4074	555	2	.	.	PUNCT
cjel-4074	556	1	i	i	PRON
cjel-4074	556	2	d.	d.	PROPN
cjel-4074	556	3	at	at	ADP
cjel-4074	556	4	54,550	54,550	NUM
cjel-4074	556	5	-	-	SYM
cjel-4074	556	6	54,551	54,551	NUM
cjel-4074	556	7	(	(	PUNCT
cjel-4074	556	8	to	to	PART
cjel-4074	556	9	be	be	AUX
cjel-4074	556	10	codified	codify	VERB
cjel-4074	556	11	in	in	ADP
cjel-4074	556	12	36	36	NUM
cjel-4074	556	13	c.f.r	c.f.r	NOUN
cjel-4074	556	14	.	.	PUNCT
cjel-4074	557	1	§	§	PROPN
cjel-4074	557	2	67.6	67.6	NUM
cjel-4074	557	3	)	)	PUNCT
cjel-4074	557	4	.	.	PUNCT
cjel-4074	558	1	see	see	VERB
cjel-4074	558	2	also	also	ADV
cjel-4074	558	3	national	national	ADJ
cjel-4074	558	4	trust	trust	NOUN
cjel-4074	558	5	for	for	ADP
cjel-4074	558	6	historic	historic	ADJ
cjel-4074	558	7	preservation	preservation	NOUN
cjel-4074	558	8	,	,	PUNCT
cjel-4074	558	9	questions	question	NOUN
cjel-4074	558	10	and	and	CCONJ
cjel-4074	558	11	answers	answer	NOUN
cjel-4074	558	12	on	on	ADP
cjel-4074	558	13	the	the	DET
cjel-4074	558	14	historic	historic	ADJ
cjel-4074	558	15	preservation	preservation	NOUN
cjel-4074	558	16	provisions	provision	NOUN
cjel-4074	558	17	of	of	ADP
cjel-4074	558	18	the	the	DET
cjel-4074	558	19	tax	tax	NOUN
cjel-4074	558	20	reform	reform	NOUN
cjel-4074	558	21	act	act	VERB
cjel-4074	558	22	8	8	NUM
cjel-4074	558	23	(	(	PUNCT
cjel-4074	558	24	1977	1977	NUM
cjel-4074	558	25	)	)	PUNCT
cjel-4074	558	26	.	.	PUNCT
cjel-4074	559	1	87	87	NUM
cjel-4074	559	2	.	.	PUNCT
cjel-4074	560	1	i	i	PRON
cjel-4074	560	2	d.	d.	PROPN
cjel-4074	560	3	246	246	NUM
cjel-4074	560	4	columbia	columbia	PROPN
cjel-4074	560	5	journal	journal	PROPN
cjel-4074	560	6	of	of	ADP
cjel-4074	560	7	environmental	environmental	ADJ
cjel-4074	560	8	law	law	NOUN
cjel-4074	561	1	[	[	X
cjel-4074	561	2	4	4	NUM
cjel-4074	561	3	:	:	SYM
cjel-4074	561	4	221	221	NUM
cjel-4074	561	5	deadline	deadline	NOUN
cjel-4074	561	6	,	,	PUNCT
cjel-4074	561	7	or	or	CCONJ
cjel-4074	561	8	which	which	PRON
cjel-4074	561	9	would	would	AUX
cjel-4074	561	10	provide	provide	VERB
cjel-4074	561	11	guidance	guidance	NOUN
cjel-4074	561	12	as	as	ADP
cjel-4074	561	13	to	to	ADP
cjel-4074	561	14	a	a	DET
cjel-4074	561	15	further	further	ADJ
cjel-4074	561	16	timetable	timetable	NOUN
cjel-4074	561	17	for	for	ADP
cjel-4074	561	18	an	an	DET
cjel-4074	561	19	applicant	applicant	NOUN
cjel-4074	561	20	who	who	PRON
cjel-4074	561	21	has	have	AUX
cjel-4074	561	22	had	have	VERB
cjel-4074	561	23	to	to	PART
cjel-4074	561	24	revise	revise	VERB
cjel-4074	561	25	his	his	PRON
cjel-4074	561	26	project	project	NOUN
cjel-4074	561	27	.	.	PUNCT
cjel-4074	562	1	the	the	DET
cjel-4074	562	2	actual	actual	ADJ
cjel-4074	562	3	standards	standard	NOUN
cjel-4074	562	4	for	for	ADP
cjel-4074	562	5	rehabilitation	rehabilitation	NOUN
cjel-4074	562	6	contain	contain	NOUN
cjel-4074	562	7	criteria	criterion	NOUN
cjel-4074	562	8	generally	generally	ADV
cjel-4074	562	9	aimed	aim	VERB
cjel-4074	562	10	at	at	ADP
cjel-4074	562	11	allowing	allow	VERB
cjel-4074	562	12	an	an	DET
cjel-4074	562	13	adaptive	adaptive	ADJ
cjel-4074	562	14	use	use	NOUN
cjel-4074	562	15	for	for	ADP
cjel-4074	562	16	the	the	DET
cjel-4074	562	17	property	property	NOUN
cjel-4074	562	18	while	while	SCONJ
cjel-4074	562	19	preserving	preserve	VERB
cjel-4074	562	20	its	its	PRON
cjel-4074	562	21	historical	historical	ADJ
cjel-4074	562	22	and	and	CCONJ
cjel-4074	562	23	architectural	architectural	ADJ
cjel-4074	562	24	integrity	integrity	NOUN
cjel-4074	562	25	and	and	CCONJ
cjel-4074	562	26	genuineness	genuineness	NOUN
cjel-4074	562	27	.	.	PUNCT
cjel-4074	563	1	the	the	DET
cjel-4074	563	2	major	major	ADJ
cjel-4074	563	3	problem	problem	NOUN
cjel-4074	563	4	with	with	ADP
cjel-4074	563	5	these	these	DET
cjel-4074	563	6	standards	standard	NOUN
cjel-4074	563	7	is	be	AUX
cjel-4074	563	8	an	an	DET
cjel-4074	563	9	ambiguity	ambiguity	NOUN
cjel-4074	563	10	as	as	ADP
cjel-4074	563	11	to	to	ADP
cjel-4074	563	12	whether	whether	SCONJ
cjel-4074	563	13	they	they	PRON
cjel-4074	563	14	are	be	AUX
cjel-4074	563	15	meant	mean	VERB
cjel-4074	563	16	to	to	PART
cjel-4074	563	17	apply	apply	VERB
cjel-4074	563	18	to	to	ADP
cjel-4074	563	19	interior	interior	NOUN
cjel-4074	563	20	as	as	ADV
cjel-4074	563	21	well	well	ADV
cjel-4074	563	22	as	as	ADP
cjel-4074	563	23	to	to	PART
cjel-4074	563	24	exterior	exterior	VERB
cjel-4074	563	25	phases	phase	NOUN
cjel-4074	563	26	of	of	ADP
cjel-4074	563	27	the	the	DET
cjel-4074	563	28	rehabilitation	rehabilitation	NOUN
cjel-4074	563	29	work.88	work.88	NOUN
cjel-4074	563	30	in	in	ADP
cjel-4074	563	31	the	the	DET
cjel-4074	563	32	interest	interest	NOUN
cjel-4074	563	33	of	of	ADP
cjel-4074	563	34	furthering	further	VERB
cjel-4074	563	35	section	section	NOUN
cjel-4074	563	36	2124	2124	NUM
cjel-4074	563	37	's	's	PART
cjel-4074	563	38	goal	goal	NOUN
cjel-4074	563	39	of	of	ADP
cjel-4074	563	40	encouraging	encourage	VERB
cjel-4074	563	41	economically	economically	ADV
cjel-4074	563	42	viable	viable	ADJ
cjel-4074	563	43	uses	use	NOUN
cjel-4074	563	44	of	of	ADP
cjel-4074	563	45	rehabilitated	rehabilitated	ADJ
cjel-4074	563	46	buildings	building	NOUN
cjel-4074	563	47	,	,	PUNCT
cjel-4074	563	48	the	the	DET
cjel-4074	563	49	regulations	regulation	NOUN
cjel-4074	563	50	should	should	AUX
cjel-4074	563	51	contain	contain	VERB
cjel-4074	563	52	a	a	DET
cjel-4074	563	53	provision	provision	NOUN
cjel-4074	563	54	which	which	PRON
cjel-4074	563	55	would	would	AUX
cjel-4074	563	56	clearly	clearly	ADV
cjel-4074	563	57	allow	allow	VERB
cjel-4074	563	58	the	the	DET
cjel-4074	563	59	secretary	secretary	NOUN
cjel-4074	563	60	of	of	ADP
cjel-4074	563	61	the	the	DET
cjel-4074	563	62	interior	interior	NOUN
cjel-4074	563	63	to	to	PART
cjel-4074	563	64	determine	determine	VERB
cjel-4074	563	65	that	that	SCONJ
cjel-4074	563	66	a	a	DET
cjel-4074	563	67	building	building	NOUN
cjel-4074	563	68	's	's	PART
cjel-4074	563	69	interior	interior	NOUN
cjel-4074	563	70	is	be	AUX
cjel-4074	563	71	not	not	PART
cjel-4074	563	72	of	of	ADP
cjel-4074	563	73	sufficient	sufficient	ADJ
cjel-4074	563	74	historic	historic	ADJ
cjel-4074	563	75	significance	significance	NOUN
cjel-4074	563	76	to	to	PART
cjel-4074	563	77	warrant	warrant	VERB
cjel-4074	563	78	mandatory	mandatory	ADJ
cjel-4074	563	79	compliance	compliance	NOUN
cjel-4074	563	80	with	with	ADP
cjel-4074	563	81	the	the	DET
cjel-4074	563	82	standards	standard	NOUN
cjel-4074	563	83	for	for	ADP
cjel-4074	563	84	rehabilitation	rehabilitation	NOUN
cjel-4074	563	85	.	.	PUNCT
cjel-4074	564	1	once	once	SCONJ
cjel-4074	564	2	the	the	DET
cjel-4074	564	3	project	project	NOUN
cjel-4074	564	4	is	be	AUX
cjel-4074	564	5	completed	complete	VERB
cjel-4074	564	6	,	,	PUNCT
cjel-4074	564	7	the	the	DET
cjel-4074	564	8	taxpayer	taxpayer	NOUN
cjel-4074	564	9	must	must	AUX
cjel-4074	564	10	notify	notify	VERB
cjel-4074	564	11	the	the	DET
cjel-4074	564	12	shpo	shpo	NOUN
cjel-4074	564	13	in	in	ADP
cjel-4074	564	14	writing	writing	NOUN
cjel-4074	564	15	of	of	ADP
cjel-4074	564	16	the	the	DET
cjel-4074	564	17	completion	completion	NOUN
cjel-4074	564	18	date	date	NOUN
cjel-4074	564	19	and	and	CCONJ
cjel-4074	564	20	of	of	ADP
cjel-4074	564	21	the	the	DET
cjel-4074	564	22	taxpayer	taxpayer	NOUN
cjel-4074	564	23	's	's	PART
cjel-4074	564	24	belief	belief	NOUN
cjel-4074	564	25	that	that	SCONJ
cjel-4074	564	26	the	the	DET
cjel-4074	564	27	completed	complete	VERB
cjel-4074	564	28	project	project	NOUN
cjel-4074	564	29	is	be	AUX
cjel-4074	564	30	consistent	consistent	ADJ
cjel-4074	564	31	with	with	ADP
cjel-4074	564	32	the	the	DET
cjel-4074	564	33	standards	standard	NOUN
cjel-4074	564	34	for	for	ADP
cjel-4074	564	35	rehabilitation	rehabilitation	NOUN
cjel-4074	564	36	.	.	PUNCT
cjel-4074	565	1	the	the	DET
cjel-4074	565	2	shpo	shpo	NOUN
cjel-4074	565	3	may	may	AUX
cjel-4074	565	4	also	also	ADV
cjel-4074	565	5	require	require	VERB
cjel-4074	565	6	photographs	photograph	NOUN
cjel-4074	565	7	and	and	CCONJ
cjel-4074	565	8	other	other	ADJ
cjel-4074	565	9	documentation	documentation	NOUN
cjel-4074	565	10	to	to	PART
cjel-4074	565	11	be	be	AUX
cjel-4074	565	12	submitted.8	submitted.8	PROPN
cjel-4074	565	13	9	9	NUM
cjel-4074	565	14	the	the	DET
cjel-4074	565	15	regulations	regulation	NOUN
cjel-4074	565	16	provide	provide	VERB
cjel-4074	565	17	that	that	SCONJ
cjel-4074	565	18	a	a	DET
cjel-4074	565	19	representative	representative	NOUN
cjel-4074	565	20	of	of	ADP
cjel-4074	565	21	the	the	DET
cjel-4074	565	22	secretary	secretary	NOUN
cjel-4074	565	23	of	of	ADP
cjel-4074	565	24	the	the	DET
cjel-4074	565	25	interior	interior	NOUN
cjel-4074	565	26	may	may	AUX
cjel-4074	565	27	make	make	VERB
cjel-4074	565	28	,	,	PUNCT
cjel-4074	565	29	"	"	PUNCT
cjel-4074	565	30	normally	normally	ADV
cjel-4074	565	31	"	"	PUNCT
cjel-4074	565	32	within	within	ADP
cjel-4074	565	33	30	30	NUM
cjel-4074	565	34	days	day	NOUN
cjel-4074	565	35	,	,	PUNCT
cjel-4074	565	36	an	an	DET
cjel-4074	565	37	on	on	ADP
cjel-4074	565	38	-	-	PUNCT
cjel-4074	565	39	site	site	NOUN
cjel-4074	565	40	inspection	inspection	NOUN
cjel-4074	565	41	of	of	ADP
cjel-4074	565	42	the	the	DET
cjel-4074	565	43	completed	complete	VERB
cjel-4074	565	44	project	project	NOUN
cjel-4074	565	45	.	.	PUNCT
cjel-4074	566	1	however	however	ADV
cjel-4074	566	2	,	,	PUNCT
cjel-4074	566	3	the	the	DET
cjel-4074	566	4	secretary	secretary	NOUN
cjel-4074	566	5	of	of	ADP
cjel-4074	566	6	the	the	DET
cjel-4074	566	7	interior	interior	ADJ
cjel-4074	566	8	reserves	reserve	NOUN
cjel-4074	566	9	the	the	DET
cjel-4074	566	10	right	right	NOUN
cjel-4074	566	11	to	to	PART
cjel-4074	566	12	make	make	VERB
cjel-4074	566	13	such	such	DET
cjel-4074	566	14	an	an	DET
cjel-4074	566	15	inspection	inspection	NOUN
cjel-4074	566	16	"	"	PUNCT
cjel-4074	566	17	at	at	ADP
cjel-4074	566	18	any	any	DET
cjel-4074	566	19	time	time	NOUN
cjel-4074	566	20	"	"	PUNCT
cjel-4074	566	21	after	after	ADP
cjel-4074	566	22	the	the	DET
cjel-4074	566	23	completion	completion	NOUN
cjel-4074	566	24	of	of	ADP
cjel-4074	566	25	the	the	DET
cjel-4074	566	26	rehabilitation	rehabilitation	NOUN
cjel-4074	566	27	and	and	CCONJ
cjel-4074	566	28	to	to	PART
cjel-4074	566	29	withdraw	withdraw	VERB
cjel-4074	566	30	the	the	DET
cjel-4074	566	31	certification	certification	NOUN
cjel-4074	566	32	of	of	ADP
cjel-4074	566	33	any	any	DET
cjel-4074	566	34	rehabilitation	rehabilitation	NOUN
cjel-4074	566	35	found	find	VERB
cjel-4074	566	36	not	not	PART
cjel-4074	566	37	to	to	PART
cjel-4074	566	38	meet	meet	VERB
cjel-4074	566	39	the	the	DET
cjel-4074	566	40	secretary	secretary	NOUN
cjel-4074	566	41	's	's	PART
cjel-4074	566	42	standards.9	standards.9	PROPN
cjel-4074	566	43	"	"	PUNCT
cjel-4074	566	44	this	this	DET
cjel-4074	566	45	last	last	ADJ
cjel-4074	566	46	provision	provision	NOUN
cjel-4074	566	47	seems	seem	VERB
cjel-4074	566	48	unnecessarily	unnecessarily	ADV
cjel-4074	566	49	harsh	harsh	ADJ
cjel-4074	566	50	,	,	PUNCT
cjel-4074	566	51	creating	create	VERB
cjel-4074	566	52	uncertainty	uncertainty	NOUN
cjel-4074	566	53	for	for	ADP
cjel-4074	566	54	the	the	DET
cjel-4074	566	55	taxpayer	taxpayer	NOUN
cjel-4074	566	56	who	who	PRON
cjel-4074	566	57	seeks	seek	VERB
cjel-4074	566	58	only	only	ADV
cjel-4074	566	59	to	to	PART
cjel-4074	566	60	commence	commence	VERB
cjel-4074	566	61	amortization	amortization	NOUN
cjel-4074	566	62	or	or	CCONJ
cjel-4074	566	63	accelerated	accelerate	VERB
cjel-4074	566	64	depreciation	depreciation	NOUN
cjel-4074	566	65	at	at	ADP
cjel-4074	566	66	the	the	DET
cjel-4074	566	67	earliest	early	ADJ
cjel-4074	566	68	possible	possible	ADJ
cjel-4074	566	69	date	date	NOUN
cjel-4074	566	70	.	.	PUNCT
cjel-4074	567	1	whether	whether	SCONJ
cjel-4074	567	2	or	or	CCONJ
cjel-4074	567	3	not	not	PART
cjel-4074	567	4	inspection	inspection	NOUN
cjel-4074	567	5	occurs	occur	VERB
cjel-4074	567	6	,	,	PUNCT
cjel-4074	567	7	the	the	DET
cjel-4074	567	8	shpo	shpo	NOUN
cjel-4074	567	9	must	must	AUX
cjel-4074	567	10	forward	forward	VERB
cjel-4074	567	11	his	his	PRON
cjel-4074	567	12	recommendation	recommendation	NOUN
cjel-4074	567	13	to	to	ADP
cjel-4074	567	14	the	the	DET
cjel-4074	567	15	secretary	secretary	NOUN
cjel-4074	567	16	of	of	ADP
cjel-4074	567	17	the	the	DET
cjel-4074	567	18	interior	interior	PROPN
cjel-4074	567	19	within	within	ADP
cjel-4074	567	20	30	30	NUM
cjel-4074	567	21	days	day	NOUN
cjel-4074	567	22	after	after	ADP
cjel-4074	567	23	receiving	receive	VERB
cjel-4074	567	24	the	the	DET
cjel-4074	567	25	documentation	documentation	NOUN
cjel-4074	567	26	.	.	PUNCT
cjel-4074	568	1	the	the	DET
cjel-4074	568	2	secretary	secretary	NOUN
cjel-4074	568	3	will	will	AUX
cjel-4074	568	4	then	then	ADV
cjel-4074	568	5	decide	decide	VERB
cjel-4074	568	6	"	"	PUNCT
cjel-4074	568	7	normally	normally	ADV
cjel-4074	568	8	"	"	PUNCT
cjel-4074	568	9	within	within	ADP
cjel-4074	568	10	15	15	NUM
cjel-4074	568	11	days	day	NOUN
cjel-4074	568	12	,	,	PUNCT
cjel-4074	568	13	whether	whether	SCONJ
cjel-4074	568	14	to	to	PART
cjel-4074	568	15	grant	grant	VERB
cjel-4074	568	16	or	or	CCONJ
cjel-4074	568	17	deny	deny	VERB
cjel-4074	568	18	certification	certification	NOUN
cjel-4074	568	19	.	.	PUNCT
cjel-4074	569	1	again	again	ADV
cjel-4074	569	2	,	,	PUNCT
cjel-4074	569	3	the	the	DET
cjel-4074	569	4	regulations	regulation	NOUN
cjel-4074	569	5	contain	contain	VERB
cjel-4074	569	6	no	no	DET
cjel-4074	569	7	provision	provision	NOUN
cjel-4074	569	8	which	which	PRON
cjel-4074	569	9	gives	give	VERB
cjel-4074	569	10	the	the	DET
cjel-4074	569	11	secretary	secretary	NOUN
cjel-4074	569	12	any	any	DET
cjel-4074	569	13	incentive	incentive	NOUN
cjel-4074	569	14	to	to	PART
cjel-4074	569	15	conform	conform	VERB
cjel-4074	569	16	to	to	ADP
cjel-4074	569	17	the	the	DET
cjel-4074	569	18	deadline.91	deadline.91	NOUN
cjel-4074	569	19	the	the	DET
cjel-4074	569	20	actual	actual	ADJ
cjel-4074	569	21	timing	timing	NOUN
cjel-4074	569	22	of	of	ADP
cjel-4074	569	23	these	these	DET
cjel-4074	569	24	certification	certification	NOUN
cjel-4074	569	25	requests	request	NOUN
cjel-4074	569	26	is	be	AUX
cjel-4074	569	27	also	also	ADV
cjel-4074	569	28	problematical	problematical	ADJ
cjel-4074	569	29	.	.	PUNCT
cjel-4074	570	1	the	the	DET
cjel-4074	570	2	regulations	regulation	NOUN
cjel-4074	570	3	allow	allow	VERB
cjel-4074	570	4	the	the	DET
cjel-4074	570	5	taxpayer	taxpayer	NOUN
cjel-4074	570	6	to	to	PART
cjel-4074	570	7	file	file	VERB
cjel-4074	570	8	simultaneous	simultaneous	ADJ
cjel-4074	570	9	requests	request	NOUN
cjel-4074	570	10	for	for	ADP
cjel-4074	570	11	certification	certification	NOUN
cjel-4074	570	12	of	of	ADP
cjel-4074	570	13	a	a	DET
cjel-4074	570	14	structure	structure	NOUN
cjel-4074	570	15	's	's	PART
cjel-4074	570	16	historic	historic	ADJ
cjel-4074	570	17	significance	significance	NOUN
cjel-4074	570	18	and	and	CCONJ
cjel-4074	570	19	of	of	ADP
cjel-4074	570	20	the	the	DET
cjel-4074	570	21	rehabilitation	rehabilitation	NOUN
cjel-4074	570	22	project	project	NOUN
cjel-4074	570	23	.	.	PUNCT
cjel-4074	571	1	however	however	ADV
cjel-4074	571	2	,	,	PUNCT
cjel-4074	571	3	the	the	DET
cjel-4074	571	4	regulations	regulation	NOUN
cjel-4074	571	5	forbid	forbid	VERB
cjel-4074	571	6	the	the	DET
cjel-4074	571	7	sec88	sec88	NOUN
cjel-4074	571	8	.	.	PUNCT
cjel-4074	572	1	42	42	NUM
cjel-4074	572	2	fed	fed	PROPN
cjel-4074	572	3	.	.	PUNCT
cjel-4074	573	1	reg	reg	PROPN
cjel-4074	573	2	.	.	PROPN
cjel-4074	574	1	54,548	54,548	NUM
cjel-4074	574	2	,	,	PUNCT
cjel-4074	574	3	54,551	54,551	NUM
cjel-4074	574	4	-	-	SYM
cjel-4074	574	5	54,552	54,552	NUM
cjel-4074	574	6	(	(	PUNCT
cjel-4074	574	7	1977	1977	NUM
cjel-4074	574	8	)	)	PUNCT
cjel-4074	574	9	(	(	PUNCT
cjel-4074	574	10	to	to	PART
cjel-4074	574	11	be	be	AUX
cjel-4074	574	12	codified	codify	VERB
cjel-4074	574	13	in	in	ADP
cjel-4074	574	14	36	36	NUM
cjel-4074	574	15	c.f.r	c.f.r	NOUN
cjel-4074	574	16	.	.	PUNCT
cjel-4074	575	1	§	§	PROPN
cjel-4074	575	2	67.7	67.7	NUM
cjel-4074	575	3	)	)	PUNCT
cjel-4074	575	4	.	.	PUNCT
cjel-4074	576	1	89	89	NUM
cjel-4074	576	2	.	.	PUNCT
cjel-4074	577	1	see	see	AUX
cjel-4074	577	2	note	note	VERB
cjel-4074	577	3	86	86	NUM
cjel-4074	577	4	supra	supra	NOUN
cjel-4074	577	5	.	.	PUNCT
cjel-4074	578	1	90	90	NUM
cjel-4074	578	2	.	.	PUNCT
cjel-4074	579	1	i	i	PRON
cjel-4074	579	2	d.	d.	PROPN
cjel-4074	579	3	91	91	NUM
cjel-4074	579	4	.	.	PUNCT
cjel-4074	580	1	i	i	PRON
cjel-4074	580	2	d.	d.	PROPN
cjel-4074	580	3	1978	1978	NUM
cjel-4074	580	4	]	]	X
cjel-4074	580	5	historic	historic	ADJ
cjel-4074	580	6	preservation	preservation	NOUN
cjel-4074	580	7	and	and	CCONJ
cjel-4074	580	8	the	the	DET
cjel-4074	580	9	tax	tax	NOUN
cjel-4074	580	10	reform	reform	NOUN
cjel-4074	580	11	act	act	NOUN
cjel-4074	580	12	of	of	ADP
cjel-4074	580	13	1976	1976	NUM
cjel-4074	580	14	247	247	NUM
cjel-4074	580	15	retary	retary	ADJ
cjel-4074	580	16	to	to	PART
cjel-4074	580	17	make	make	VERB
cjel-4074	580	18	any	any	DET
cjel-4074	580	19	determination	determination	NOUN
cjel-4074	580	20	as	as	ADP
cjel-4074	580	21	to	to	ADP
cjel-4074	580	22	whether	whether	SCONJ
cjel-4074	580	23	a	a	DET
cjel-4074	580	24	rehabilitation	rehabilitation	NOUN
cjel-4074	580	25	project	project	NOUN
cjel-4074	580	26	is	be	AUX
cjel-4074	580	27	consistent	consistent	ADJ
cjel-4074	580	28	with	with	ADP
cjel-4074	580	29	the	the	DET
cjel-4074	580	30	standards	standard	NOUN
cjel-4074	580	31	for	for	ADP
cjel-4074	580	32	rehabilitation	rehabilitation	NOUN
cjel-4074	580	33	before	before	SCONJ
cjel-4074	580	34	the	the	DET
cjel-4074	580	35	structure	structure	NOUN
cjel-4074	580	36	itself	itself	PRON
cjel-4074	580	37	has	have	AUX
cjel-4074	580	38	been	be	AUX
cjel-4074	580	39	certified	certify	VERB
cjel-4074	580	40	,	,	PUNCT
cjel-4074	580	41	unless	unless	SCONJ
cjel-4074	580	42	the	the	DET
cjel-4074	580	43	taxpayer	taxpayer	NOUN
cjel-4074	580	44	has	have	AUX
cjel-4074	580	45	requested	request	VERB
cjel-4074	580	46	such	such	ADJ
cjel-4074	580	47	certification	certification	NOUN
cjel-4074	580	48	and	and	CCONJ
cjel-4074	580	49	has	have	AUX
cjel-4074	580	50	obtained	obtain	VERB
cjel-4074	580	51	confirmation	confirmation	NOUN
cjel-4074	580	52	from	from	ADP
cjel-4074	580	53	the	the	DET
cjel-4074	580	54	shpo	shpo	NOUN
cjel-4074	580	55	that	that	SCONJ
cjel-4074	580	56	either	either	CCONJ
cjel-4074	580	57	the	the	DET
cjel-4074	580	58	structure	structure	NOUN
cjel-4074	580	59	or	or	CCONJ
cjel-4074	580	60	its	its	PRON
cjel-4074	580	61	district	district	NOUN
cjel-4074	580	62	appears	appear	VERB
cjel-4074	580	63	to	to	PART
cjel-4074	580	64	meet	meet	VERB
cjel-4074	580	65	national	national	ADJ
cjel-4074	580	66	register	register	NOUN
cjel-4074	580	67	criteria	criterion	NOUN
cjel-4074	580	68	for	for	ADP
cjel-4074	580	69	evaluation	evaluation	NOUN
cjel-4074	580	70	and	and	CCONJ
cjel-4074	580	71	will	will	AUX
cjel-4074	580	72	likely	likely	ADV
cjel-4074	580	73	be	be	AUX
cjel-4074	580	74	nominated	nominate	VERB
cjel-4074	580	75	to	to	ADP
cjel-4074	580	76	the	the	DET
cjel-4074	580	77	national	national	ADJ
cjel-4074	580	78	register	register	NOUN
cjel-4074	580	79	.	.	PUNCT
cjel-4074	581	1	92	92	NUM
cjel-4074	581	2	this	this	DET
cjel-4074	581	3	section	section	NOUN
cjel-4074	581	4	of	of	ADP
cjel-4074	581	5	the	the	DET
cjel-4074	581	6	regulations	regulation	NOUN
cjel-4074	581	7	is	be	AUX
cjel-4074	581	8	intended	intend	VERB
cjel-4074	581	9	to	to	PART
cjel-4074	581	10	allow	allow	VERB
cjel-4074	581	11	preliminary	preliminary	ADJ
cjel-4074	581	12	approval	approval	NOUN
cjel-4074	581	13	of	of	ADP
cjel-4074	581	14	rehabilitation	rehabilitation	NOUN
cjel-4074	581	15	projects	project	NOUN
cjel-4074	581	16	for	for	ADP
cjel-4074	581	17	buildings	building	NOUN
cjel-4074	581	18	which	which	PRON
cjel-4074	581	19	could	could	AUX
cjel-4074	581	20	only	only	ADV
cjel-4074	581	21	qualify	qualify	VERB
cjel-4074	581	22	as	as	ADP
cjel-4074	581	23	certified	certify	VERB
cjel-4074	581	24	historic	historic	ADJ
cjel-4074	581	25	structures	structure	NOUN
cjel-4074	581	26	if	if	SCONJ
cjel-4074	581	27	they	they	PRON
cjel-4074	581	28	succeed	succeed	VERB
cjel-4074	581	29	in	in	ADP
cjel-4074	581	30	becoming	become	VERB
cjel-4074	581	31	national	national	ADJ
cjel-4074	581	32	register	register	NOUN
cjel-4074	581	33	properties	property	NOUN
cjel-4074	581	34	.	.	PUNCT
cjel-4074	582	1	however	however	ADV
cjel-4074	582	2	,	,	PUNCT
cjel-4074	582	3	the	the	DET
cjel-4074	582	4	wording	wording	NOUN
cjel-4074	582	5	of	of	ADP
cjel-4074	582	6	the	the	DET
cjel-4074	582	7	section	section	NOUN
cjel-4074	582	8	has	have	VERB
cjel-4074	582	9	the	the	DET
cjel-4074	582	10	unhappy	unhappy	ADJ
cjel-4074	582	11	result	result	NOUN
cjel-4074	582	12	of	of	ADP
cjel-4074	582	13	preventing	prevent	VERB
cjel-4074	582	14	preliminary	preliminary	ADJ
cjel-4074	582	15	approval	approval	NOUN
cjel-4074	582	16	of	of	ADP
cjel-4074	582	17	rehabilitation	rehabilitation	NOUN
cjel-4074	582	18	projects	project	NOUN
cjel-4074	582	19	for	for	ADP
cjel-4074	582	20	structures	structure	NOUN
cjel-4074	582	21	which	which	PRON
cjel-4074	582	22	already	already	ADV
cjel-4074	582	23	fall	fall	VERB
cjel-4074	582	24	within	within	ADP
cjel-4074	582	25	the	the	DET
cjel-4074	582	26	category	category	NOUN
cjel-4074	582	27	of	of	ADP
cjel-4074	582	28	state	state	NOUN
cjel-4074	582	29	or	or	CCONJ
cjel-4074	582	30	locally	locally	ADV
cjel-4074	582	31	designated	designate	VERB
cjel-4074	582	32	districts	district	NOUN
cjel-4074	582	33	but	but	CCONJ
cjel-4074	582	34	are	be	AUX
cjel-4074	582	35	merely	merely	ADV
cjel-4074	582	36	in	in	ADP
cjel-4074	582	37	the	the	DET
cjel-4074	582	38	process	process	NOUN
cjel-4074	582	39	of	of	ADP
cjel-4074	582	40	being	be	AUX
cjel-4074	582	41	certified	certify	VERB
cjel-4074	582	42	themselves	themselves	PRON
cjel-4074	582	43	.	.	PUNCT
cjel-4074	583	1	the	the	DET
cjel-4074	583	2	regulations	regulation	NOUN
cjel-4074	583	3	should	should	AUX
cjel-4074	583	4	be	be	AUX
cjel-4074	583	5	amended	amend	VERB
cjel-4074	583	6	to	to	PART
cjel-4074	583	7	provide	provide	VERB
cjel-4074	583	8	that	that	SCONJ
cjel-4074	583	9	owners	owner	NOUN
cjel-4074	583	10	of	of	ADP
cjel-4074	583	11	buildings	building	NOUN
cjel-4074	583	12	which	which	PRON
cjel-4074	583	13	already	already	ADV
cjel-4074	583	14	fall	fall	VERB
cjel-4074	583	15	within	within	ADP
cjel-4074	583	16	one	one	NUM
cjel-4074	583	17	of	of	ADP
cjel-4074	583	18	the	the	DET
cjel-4074	583	19	categories	category	NOUN
cjel-4074	583	20	of	of	ADP
cjel-4074	583	21	possible	possible	ADJ
cjel-4074	583	22	certified	certify	VERB
cjel-4074	583	23	historic	historic	ADJ
cjel-4074	583	24	structures	structure	NOUN
cjel-4074	583	25	should	should	AUX
cjel-4074	583	26	have	have	VERB
cjel-4074	583	27	an	an	DET
cjel-4074	583	28	equal	equal	ADJ
cjel-4074	583	29	right	right	NOUN
cjel-4074	583	30	to	to	PART
cjel-4074	583	31	obtain	obtain	VERB
cjel-4074	583	32	preliminary	preliminary	ADJ
cjel-4074	583	33	approval	approval	NOUN
cjel-4074	583	34	(	(	PUNCT
cjel-4074	583	35	and	and	CCONJ
cjel-4074	583	36	,	,	PUNCT
cjel-4074	583	37	if	if	SCONJ
cjel-4074	583	38	necessary	necessary	ADJ
cjel-4074	583	39	,	,	PUNCT
cjel-4074	583	40	suggestions	suggestion	NOUN
cjel-4074	583	41	for	for	ADP
cjel-4074	583	42	revisions	revision	NOUN
cjel-4074	583	43	)	)	PUNCT
cjel-4074	583	44	of	of	ADP
cjel-4074	583	45	their	their	PRON
cjel-4074	583	46	rehabilitation	rehabilitation	NOUN
cjel-4074	583	47	projects	project	NOUN
cjel-4074	583	48	as	as	ADP
cjel-4074	583	49	owners	owner	NOUN
cjel-4074	583	50	who	who	PRON
cjel-4074	583	51	are	be	AUX
cjel-4074	583	52	at	at	ADP
cjel-4074	583	53	the	the	DET
cjel-4074	583	54	stage	stage	NOUN
cjel-4074	583	55	of	of	ADP
cjel-4074	583	56	seeking	seek	VERB
cjel-4074	583	57	to	to	PART
cjel-4074	583	58	render	render	VERB
cjel-4074	583	59	their	their	PRON
cjel-4074	583	60	structures	structure	NOUN
cjel-4074	583	61	certifiable	certifiable	ADJ
cjel-4074	583	62	through	through	ADP
cjel-4074	583	63	national	national	ADJ
cjel-4074	583	64	register	register	PROPN
cjel-4074	583	65	listing	listing	NOUN
cjel-4074	583	66	.	.	PUNCT
cjel-4074	584	1	in	in	ADP
cjel-4074	584	2	summary	summary	NOUN
cjel-4074	584	3	,	,	PUNCT
cjel-4074	584	4	the	the	DET
cjel-4074	584	5	regulations	regulation	NOUN
cjel-4074	584	6	could	could	AUX
cjel-4074	584	7	better	well	ADV
cjel-4074	584	8	serve	serve	VERB
cjel-4074	584	9	to	to	PART
cjel-4074	584	10	minimize	minimize	VERB
cjel-4074	584	11	uncertainty	uncertainty	NOUN
cjel-4074	584	12	and	and	CCONJ
cjel-4074	584	13	delay	delay	NOUN
cjel-4074	584	14	if	if	SCONJ
cjel-4074	584	15	they	they	PRON
cjel-4074	584	16	allowed	allow	VERB
cjel-4074	584	17	contemporaneous	contemporaneous	ADJ
cjel-4074	584	18	filing	filing	NOUN
cjel-4074	584	19	of	of	ADP
cjel-4074	584	20	the	the	DET
cjel-4074	584	21	various	various	ADJ
cjel-4074	584	22	certification	certification	NOUN
cjel-4074	584	23	requests	request	NOUN
cjel-4074	584	24	to	to	ADP
cjel-4074	584	25	the	the	DET
cjel-4074	584	26	greatest	great	ADJ
cjel-4074	584	27	extent	extent	NOUN
cjel-4074	584	28	practicable	practicable	ADJ
cjel-4074	584	29	and	and	CCONJ
cjel-4074	584	30	if	if	SCONJ
cjel-4074	584	31	they	they	PRON
cjel-4074	584	32	contained	contain	VERB
cjel-4074	584	33	incentives	incentive	NOUN
cjel-4074	584	34	to	to	PART
cjel-4074	584	35	encourage	encourage	VERB
cjel-4074	584	36	government	government	NOUN
cjel-4074	584	37	officials	official	NOUN
cjel-4074	584	38	to	to	PART
cjel-4074	584	39	conform	conform	VERB
cjel-4074	584	40	to	to	ADP
cjel-4074	584	41	the	the	DET
cjel-4074	584	42	deadlines	deadline	NOUN
cjel-4074	584	43	.	.	PUNCT
cjel-4074	585	1	lessees	lessee	NOUN
cjel-4074	585	2	should	should	AUX
cjel-4074	585	3	be	be	AUX
cjel-4074	585	4	allowed	allow	VERB
cjel-4074	585	5	to	to	PART
cjel-4074	585	6	file	file	VERB
cjel-4074	585	7	certification	certification	NOUN
cjel-4074	585	8	requests	request	NOUN
cjel-4074	585	9	if	if	SCONJ
cjel-4074	585	10	they	they	PRON
cjel-4074	585	11	are	be	AUX
cjel-4074	585	12	the	the	DET
cjel-4074	585	13	truly	truly	ADV
cjel-4074	585	14	interested	interested	ADJ
cjel-4074	585	15	parties	party	NOUN
cjel-4074	585	16	.	.	PUNCT
cjel-4074	586	1	the	the	DET
cjel-4074	586	2	treatment	treatment	NOUN
cjel-4074	586	3	of	of	ADP
cjel-4074	586	4	interior	interior	ADJ
cjel-4074	586	5	rehabilitation	rehabilitation	NOUN
cjel-4074	586	6	should	should	AUX
cjel-4074	586	7	be	be	AUX
cjel-4074	586	8	more	more	ADV
cjel-4074	586	9	clearly	clearly	ADV
cjel-4074	586	10	specified	specify	VERB
cjel-4074	586	11	.	.	PUNCT
cjel-4074	587	1	finally	finally	ADV
cjel-4074	587	2	,	,	PUNCT
cjel-4074	587	3	the	the	DET
cjel-4074	587	4	provision	provision	NOUN
cjel-4074	587	5	in	in	ADP
cjel-4074	587	6	the	the	DET
cjel-4074	587	7	regulations	regulation	NOUN
cjel-4074	587	8	that	that	PRON
cjel-4074	587	9	certifications	certification	NOUN
cjel-4074	587	10	made	make	VERB
cjel-4074	587	11	by	by	ADP
cjel-4074	587	12	the	the	DET
cjel-4074	587	13	secretary	secretary	PROPN
cjel-4074	587	14	of	of	ADP
cjel-4074	587	15	the	the	DET
cjel-4074	587	16	interior	interior	NOUN
cjel-4074	587	17	are	be	AUX
cjel-4074	587	18	not	not	PART
cjel-4074	587	19	to	to	PART
cjel-4074	587	20	be	be	AUX
cjel-4074	587	21	binding	bind	VERB
cjel-4074	587	22	upon	upon	SCONJ
cjel-4074	587	23	the	the	DET
cjel-4074	587	24	internal	internal	ADJ
cjel-4074	587	25	revenue	revenue	NOUN
cjel-4074	587	26	service	service	NOUN
cjel-4074	587	27	with	with	ADP
cjel-4074	587	28	respect	respect	NOUN
cjel-4074	587	29	to	to	ADP
cjel-4074	587	30	tax	tax	NOUN
cjel-4074	587	31	consequences	consequence	NOUN
cjel-4074	587	32	should	should	AUX
cjel-4074	587	33	not	not	PART
cjel-4074	587	34	be	be	AUX
cjel-4074	587	35	allowed	allow	VERB
cjel-4074	587	36	to	to	PART
cjel-4074	587	37	endanger	endanger	VERB
cjel-4074	587	38	the	the	DET
cjel-4074	587	39	finality	finality	NOUN
cjel-4074	587	40	of	of	ADP
cjel-4074	587	41	any	any	DET
cjel-4074	587	42	determinations	determination	NOUN
cjel-4074	587	43	made	make	VERB
cjel-4074	587	44	by	by	ADP
cjel-4074	587	45	the	the	DET
cjel-4074	587	46	secretary	secretary	NOUN
cjel-4074	587	47	as	as	ADP
cjel-4074	587	48	to	to	ADP
cjel-4074	587	49	the	the	DET
cjel-4074	587	50	historic	historic	ADJ
cjel-4074	587	51	quality	quality	NOUN
cjel-4074	587	52	of	of	ADP
cjel-4074	587	53	any	any	DET
cjel-4074	587	54	structure	structure	NOUN
cjel-4074	587	55	or	or	CCONJ
cjel-4074	587	56	rehabilitation	rehabilitation	NOUN
cjel-4074	587	57	.	.	PUNCT
cjel-4074	588	1	9	9	NUM
cjel-4074	588	2	3	3	NUM
cjel-4074	588	3	b.	b.	NOUN
cjel-4074	588	4	recapture	recapture	NOUN
cjel-4074	588	5	of	of	ADP
cjel-4074	588	6	amortization	amortization	NOUN
cjel-4074	588	7	and	and	CCONJ
cjel-4074	588	8	depreciation	depreciation	NOUN
cjel-4074	588	9	the	the	DET
cjel-4074	588	10	internal	internal	ADJ
cjel-4074	588	11	revenue	revenue	NOUN
cjel-4074	588	12	code	code	NOUN
cjel-4074	588	13	contains	contain	VERB
cjel-4074	588	14	provisions	provision	NOUN
cjel-4074	588	15	which	which	PRON
cjel-4074	588	16	are	be	AUX
cjel-4074	588	17	designed	design	VERB
cjel-4074	588	18	to	to	PART
cjel-4074	588	19	recapture	recapture	VERB
cjel-4074	588	20	from	from	ADP
cjel-4074	588	21	the	the	DET
cjel-4074	588	22	taxpayer	taxpayer	NOUN
cjel-4074	588	23	the	the	DET
cjel-4074	588	24	tax	tax	NOUN
cjel-4074	588	25	benefit	benefit	NOUN
cjel-4074	588	26	he	he	PRON
cjel-4074	588	27	has	have	VERB
cjel-4074	588	28	re92	re92	PROPN
cjel-4074	588	29	.	.	PUNCT
cjel-4074	589	1	i	i	PRON
cjel-4074	589	2	d.	d.	PROPN
cjel-4074	589	3	93	93	NUM
cjel-4074	589	4	.	.	PUNCT
cjel-4074	590	1	42	42	NUM
cjel-4074	590	2	fed	fed	PROPN
cjel-4074	590	3	.	.	PUNCT
cjel-4074	591	1	reg	reg	PROPN
cjel-4074	591	2	.	.	PROPN
cjel-4074	592	1	54,548	54,548	NUM
cjel-4074	592	2	,	,	PUNCT
cjel-4074	592	3	54,549	54,549	NUM
cjel-4074	592	4	(	(	PUNCT
cjel-4074	592	5	1977	1977	NUM
cjel-4074	592	6	)	)	PUNCT
cjel-4074	592	7	(	(	PUNCT
cjel-4074	592	8	to	to	PART
cjel-4074	592	9	be	be	AUX
cjel-4074	592	10	codified	codify	VERB
cjel-4074	592	11	in	in	ADP
cjel-4074	592	12	36	36	NUM
cjel-4074	592	13	c.f.r	c.f.r	NOUN
cjel-4074	592	14	.	.	PUNCT
cjel-4074	593	1	§	§	PROPN
cjel-4074	593	2	67.1	67.1	NUM
cjel-4074	593	3	)	)	PUNCT
cjel-4074	593	4	.	.	PUNCT
cjel-4074	594	1	columbia	columbia	PROPN
cjel-4074	594	2	journal	journal	PROPN
cjel-4074	594	3	of	of	ADP
cjel-4074	594	4	environmental	environmental	ADJ
cjel-4074	594	5	law	law	NOUN
cjel-4074	595	1	[	[	X
cjel-4074	595	2	4	4	NUM
cjel-4074	595	3	:	:	SYM
cjel-4074	595	4	221	221	NUM
cjel-4074	595	5	ceived	ceive	VERB
cjel-4074	595	6	through	through	ADP
cjel-4074	595	7	depreciation	depreciation	NOUN
cjel-4074	595	8	and	and	CCONJ
cjel-4074	595	9	amortization	amortization	NOUN
cjel-4074	595	10	deductions	deduction	NOUN
cjel-4074	595	11	which	which	PRON
cjel-4074	595	12	have	have	AUX
cjel-4074	595	13	exceeded	exceed	VERB
cjel-4074	595	14	the	the	DET
cjel-4074	595	15	actual	actual	ADJ
cjel-4074	595	16	economic	economic	ADJ
cjel-4074	595	17	depreciation	depreciation	NOUN
cjel-4074	595	18	of	of	ADP
cjel-4074	595	19	his	his	PRON
cjel-4074	595	20	property	property	NOUN
cjel-4074	595	21	.	.	PUNCT
cjel-4074	596	1	in	in	ADP
cjel-4074	596	2	other	other	ADJ
cjel-4074	596	3	words	word	NOUN
cjel-4074	596	4	,	,	PUNCT
cjel-4074	596	5	when	when	SCONJ
cjel-4074	596	6	a	a	DET
cjel-4074	596	7	taxpayer	taxpayer	NOUN
cjel-4074	596	8	sells	sell	VERB
cjel-4074	596	9	or	or	CCONJ
cjel-4074	596	10	otherwise	otherwise	ADV
cjel-4074	596	11	disposes	dispose	VERB
cjel-4074	596	12	at	at	ADP
cjel-4074	596	13	a	a	DET
cjel-4074	596	14	profit	profit	NOUN
cjel-4074	596	15	of	of	ADP
cjel-4074	596	16	property	property	NOUN
cjel-4074	596	17	on	on	ADP
cjel-4074	596	18	which	which	PRON
cjel-4074	596	19	he	he	PRON
cjel-4074	596	20	has	have	AUX
cjel-4074	596	21	taken	take	VERB
cjel-4074	596	22	depreciation	depreciation	NOUN
cjel-4074	596	23	or	or	CCONJ
cjel-4074	596	24	amortization	amortization	NOUN
cjel-4074	596	25	deductions	deduction	NOUN
cjel-4074	596	26	,	,	PUNCT
cjel-4074	596	27	i.r.c	i.r.c	NOUN
cjel-4074	596	28	.	.	PUNCT
cjel-4074	596	29	sections	section	NOUN
cjel-4074	596	30	1245	1245	NUM
cjel-4074	596	31	and	and	CCONJ
cjel-4074	596	32	1250	1250	NUM
cjel-4074	596	33	require	require	VERB
cjel-4074	596	34	the	the	DET
cjel-4074	596	35	taxpayer	taxpayer	NOUN
cjel-4074	596	36	to	to	PART
cjel-4074	596	37	treat	treat	VERB
cjel-4074	596	38	some	some	PRON
cjel-4074	596	39	or	or	CCONJ
cjel-4074	596	40	all	all	PRON
cjel-4074	596	41	of	of	ADP
cjel-4074	596	42	the	the	DET
cjel-4074	596	43	gain	gain	NOUN
cjel-4074	596	44	as	as	ADP
cjel-4074	596	45	ordinary	ordinary	ADJ
cjel-4074	596	46	income	income	NOUN
cjel-4074	596	47	.	.	PUNCT
cjel-4074	597	1	this	this	DET
cjel-4074	597	2	same	same	ADJ
cjel-4074	597	3	policy	policy	NOUN
cjel-4074	597	4	applies	apply	VERB
cjel-4074	597	5	to	to	ADP
cjel-4074	597	6	the	the	DET
cjel-4074	597	7	recapture	recapture	NOUN
cjel-4074	597	8	of	of	ADP
cjel-4074	597	9	the	the	DET
cjel-4074	597	10	amortization	amortization	NOUN
cjel-4074	597	11	and	and	CCONJ
cjel-4074	597	12	accelerated	accelerate	VERB
cjel-4074	597	13	depreciation	depreciation	NOUN
cjel-4074	597	14	deductions	deduction	NOUN
cjel-4074	597	15	allowable	allowable	ADJ
cjel-4074	597	16	to	to	ADP
cjel-4074	597	17	rehabilitated	rehabilitate	VERB
cjel-4074	597	18	certified	certify	VERB
cjel-4074	597	19	historic	historic	ADJ
cjel-4074	597	20	structures	structure	NOUN
cjel-4074	597	21	under	under	ADP
cjel-4074	597	22	tra	tra	PROPN
cjel-4074	597	23	section	section	NOUN
cjel-4074	597	24	2124	2124	NUM
cjel-4074	597	25	.	.	PUNCT
cjel-4074	598	1	however	however	ADV
cjel-4074	598	2	,	,	PUNCT
cjel-4074	598	3	the	the	DET
cjel-4074	598	4	recapture	recapture	NOUN
cjel-4074	598	5	rules	rule	NOUN
cjel-4074	598	6	in	in	ADP
cjel-4074	598	7	instances	instance	NOUN
cjel-4074	598	8	where	where	SCONJ
cjel-4074	598	9	section	section	NOUN
cjel-4074	598	10	2124	2124	NUM
cjel-4074	598	11	applies	apply	VERB
cjel-4074	598	12	are	be	AUX
cjel-4074	598	13	problematical	problematical	ADJ
cjel-4074	598	14	.	.	PUNCT
cjel-4074	599	1	section	section	NOUN
cjel-4074	599	2	2124	2124	NUM
cjel-4074	599	3	amends	amend	VERB
cjel-4074	599	4	the	the	DET
cjel-4074	599	5	code	code	NOUN
cjel-4074	599	6	to	to	PART
cjel-4074	599	7	provide	provide	VERB
cjel-4074	599	8	that	that	SCONJ
cjel-4074	599	9	amortization	amortization	NOUN
cjel-4074	599	10	deductions	deduction	NOUN
cjel-4074	599	11	taken	take	VERB
cjel-4074	599	12	pursuant	pursuant	ADV
cjel-4074	599	13	to	to	ADP
cjel-4074	599	14	i.r.c	i.r.c	NOUN
cjel-4074	599	15	.	.	PUNCT
cjel-4074	600	1	section	section	NOUN
cjel-4074	600	2	191	191	NUM
cjel-4074	600	3	will	will	AUX
cjel-4074	600	4	be	be	AUX
cjel-4074	600	5	recaptured	recapture	VERB
cjel-4074	600	6	from	from	ADP
cjel-4074	600	7	the	the	DET
cjel-4074	600	8	taxpayer	taxpayer	NOUN
cjel-4074	600	9	selling	selling	NOUN
cjel-4074	600	10	at	at	ADP
cjel-4074	600	11	a	a	DET
cjel-4074	600	12	gain	gain	NOUN
cjel-4074	600	13	according	accord	VERB
cjel-4074	600	14	to	to	ADP
cjel-4074	600	15	the	the	DET
cjel-4074	600	16	rules	rule	NOUN
cjel-4074	600	17	of	of	ADP
cjel-4074	600	18	i.r.c	i.r.c	NOUN
cjel-4074	600	19	.	.	PUNCT
cjel-4074	601	1	section	section	PROPN
cjel-4074	601	2	1245	1245	NUM
cjel-4074	601	3	.	.	PUNCT
cjel-4074	602	1	section	section	NOUN
cjel-4074	602	2	1245	1245	NUM
cjel-4074	602	3	is	be	AUX
cjel-4074	602	4	the	the	DET
cjel-4074	602	5	harsher	harsh	ADJ
cjel-4074	602	6	of	of	ADP
cjel-4074	602	7	the	the	DET
cjel-4074	602	8	two	two	NUM
cjel-4074	602	9	recapture	recapture	NOUN
cjel-4074	602	10	provisions	provision	NOUN
cjel-4074	602	11	.	.	PUNCT
cjel-4074	603	1	in	in	ADP
cjel-4074	603	2	effect	effect	NOUN
cjel-4074	603	3	,	,	PUNCT
cjel-4074	603	4	it	it	PRON
cjel-4074	603	5	requires	require	VERB
cjel-4074	603	6	the	the	DET
cjel-4074	603	7	taxpayer	taxpayer	NOUN
cjel-4074	603	8	to	to	PART
cjel-4074	603	9	treat	treat	VERB
cjel-4074	603	10	all	all	PRON
cjel-4074	603	11	of	of	ADP
cjel-4074	603	12	that	that	DET
cjel-4074	603	13	portion	portion	NOUN
cjel-4074	603	14	of	of	ADP
cjel-4074	603	15	the	the	DET
cjel-4074	603	16	gain	gain	NOUN
cjel-4074	603	17	attributable	attributable	ADJ
cjel-4074	603	18	to	to	ADP
cjel-4074	603	19	the	the	DET
cjel-4074	603	20	amortization	amortization	NOUN
cjel-4074	603	21	deductions	deduction	NOUN
cjel-4074	603	22	as	as	ADP
cjel-4074	603	23	ordinary	ordinary	ADJ
cjel-4074	603	24	income	income	NOUN
cjel-4074	603	25	,	,	PUNCT
cjel-4074	603	26	instead	instead	ADV
cjel-4074	603	27	of	of	ADP
cjel-4074	603	28	being	be	AUX
cjel-4074	603	29	taxed	tax	VERB
cjel-4074	603	30	at	at	ADP
cjel-4074	603	31	the	the	DET
cjel-4074	603	32	more	more	ADV
cjel-4074	603	33	favorable	favorable	ADJ
cjel-4074	603	34	capital	capital	NOUN
cjel-4074	603	35	gains	gain	NOUN
cjel-4074	603	36	rates	rate	NOUN
cjel-4074	603	37	.	.	PUNCT
cjel-4074	604	1	this	this	DET
cjel-4074	604	2	requirement	requirement	NOUN
cjel-4074	604	3	effectively	effectively	ADV
cjel-4074	604	4	wipes	wipe	VERB
cjel-4074	604	5	out	out	ADP
cjel-4074	604	6	the	the	DET
cjel-4074	604	7	rate	rate	NOUN
cjel-4074	604	8	conversion	conversion	NOUN
cjel-4074	604	9	element	element	NOUN
cjel-4074	604	10	of	of	ADP
cjel-4074	604	11	the	the	DET
cjel-4074	604	12	tax	tax	NOUN
cjel-4074	604	13	shelter	shelter	NOUN
cjel-4074	604	14	created	create	VERB
cjel-4074	604	15	by	by	ADP
cjel-4074	604	16	the	the	DET
cjel-4074	604	17	amortization	amortization	NOUN
cjel-4074	604	18	allowances	allowance	NOUN
cjel-4074	604	19	.	.	PUNCT
cjel-4074	605	1	94	94	NUM
cjel-4074	605	2	by	by	ADP
cjel-4074	605	3	contrast	contrast	NOUN
cjel-4074	605	4	,	,	PUNCT
cjel-4074	605	5	recapture	recapture	NOUN
cjel-4074	605	6	of	of	ADP
cjel-4074	605	7	the	the	DET
cjel-4074	605	8	accelerated	accelerate	VERB
cjel-4074	605	9	depreciation	depreciation	NOUN
cjel-4074	605	10	deductions	deduction	NOUN
cjel-4074	605	11	allowable	allowable	ADJ
cjel-4074	605	12	under	under	ADP
cjel-4074	605	13	section	section	NOUN
cjel-4074	605	14	2124	2124	NUM
cjel-4074	605	15	is	be	AUX
cjel-4074	605	16	to	to	PART
cjel-4074	605	17	follow	follow	VERB
cjel-4074	605	18	the	the	DET
cjel-4074	605	19	rules	rule	NOUN
cjel-4074	605	20	under	under	ADP
cjel-4074	605	21	i.r.c	i.r.c	NOUN
cjel-4074	605	22	.	.	PUNCT
cjel-4074	606	1	section	section	NOUN
cjel-4074	606	2	1250	1250	NUM
cjel-4074	606	3	.	.	PUNCT
cjel-4074	607	1	generally	generally	ADV
cjel-4074	607	2	,	,	PUNCT
cjel-4074	607	3	under	under	ADP
cjel-4074	607	4	those	those	DET
cjel-4074	607	5	rules	rule	NOUN
cjel-4074	607	6	,	,	PUNCT
cjel-4074	607	7	only	only	ADV
cjel-4074	607	8	that	that	DET
cjel-4074	607	9	portion	portion	NOUN
cjel-4074	607	10	of	of	ADP
cjel-4074	607	11	the	the	DET
cjel-4074	607	12	taxpayer	taxpayer	NOUN
cjel-4074	607	13	's	's	PART
cjel-4074	607	14	gain	gain	NOUN
cjel-4074	607	15	which	which	PRON
cjel-4074	607	16	reflects	reflect	VERB
cjel-4074	607	17	the	the	DET
cjel-4074	607	18	extent	extent	NOUN
cjel-4074	607	19	to	to	PART
cjel-4074	607	20	which	which	PRON
cjel-4074	607	21	the	the	DET
cjel-4074	607	22	accelerated	accelerated	ADJ
cjel-4074	607	23	depreciation	depreciation	NOUN
cjel-4074	607	24	deductions	deduction	NOUN
cjel-4074	607	25	exceeded	exceed	VERB
cjel-4074	607	26	the	the	DET
cjel-4074	607	27	straight	straight	ADJ
cjel-4074	607	28	line	line	NOUN
cjel-4074	607	29	depreciation	depreciation	NOUN
cjel-4074	607	30	deductions	deduction	NOUN
cjel-4074	607	31	otherwise	otherwise	ADV
cjel-4074	607	32	allowable	allowable	ADJ
cjel-4074	607	33	is	be	AUX
cjel-4074	607	34	treated	treat	VERB
cjel-4074	607	35	as	as	ADP
cjel-4074	607	36	ordinary	ordinary	ADJ
cjel-4074	607	37	income	income	NOUN
cjel-4074	607	38	.	.	PUNCT
cjel-4074	608	1	95	95	NUM
cjel-4074	609	1	the	the	DET
cjel-4074	609	2	remainder	remainder	NOUN
cjel-4074	609	3	of	of	ADP
cjel-4074	609	4	the	the	DET
cjel-4074	609	5	gain	gain	NOUN
cjel-4074	609	6	,	,	PUNCT
cjel-4074	609	7	including	include	VERB
cjel-4074	609	8	the	the	DET
cjel-4074	609	9	portion	portion	NOUN
cjel-4074	609	10	that	that	PRON
cjel-4074	609	11	would	would	AUX
cjel-4074	609	12	reflect	reflect	VERB
cjel-4074	609	13	straight	straight	ADJ
cjel-4074	609	14	line	line	NOUN
cjel-4074	609	15	depreciation	depreciation	NOUN
cjel-4074	609	16	,	,	PUNCT
cjel-4074	609	17	had	have	AUX
cjel-4074	609	18	that	that	PRON
cjel-4074	609	19	been	be	AUX
cjel-4074	609	20	the	the	DET
cjel-4074	609	21	method	method	NOUN
cjel-4074	609	22	used	use	VERB
cjel-4074	609	23	,	,	PUNCT
cjel-4074	609	24	is	be	AUX
cjel-4074	609	25	taxed	tax	VERB
cjel-4074	609	26	at	at	ADP
cjel-4074	609	27	the	the	DET
cjel-4074	609	28	lower	low	ADJ
cjel-4074	609	29	capital	capital	NOUN
cjel-4074	609	30	gains	gain	NOUN
cjel-4074	609	31	rates	rate	NOUN
cjel-4074	609	32	.	.	PUNCT
cjel-4074	610	1	because	because	SCONJ
cjel-4074	610	2	of	of	ADP
cjel-4074	610	3	the	the	DET
cjel-4074	610	4	current	current	ADJ
cjel-4074	610	5	distinction	distinction	NOUN
cjel-4074	610	6	between	between	ADP
cjel-4074	610	7	the	the	DET
cjel-4074	610	8	methods	method	NOUN
cjel-4074	610	9	of	of	ADP
cjel-4074	610	10	recapturing	recapture	VERB
cjel-4074	610	11	amortization	amortization	NOUN
cjel-4074	610	12	and	and	CCONJ
cjel-4074	610	13	accelerated	accelerate	VERB
cjel-4074	610	14	depreciation	depreciation	NOUN
cjel-4074	610	15	on	on	ADP
cjel-4074	610	16	the	the	DET
cjel-4074	610	17	sale	sale	NOUN
cjel-4074	610	18	or	or	CCONJ
cjel-4074	610	19	other	other	ADJ
cjel-4074	610	20	disposition	disposition	NOUN
cjel-4074	610	21	of	of	ADP
cjel-4074	610	22	a	a	DET
cjel-4074	610	23	rehabilitated	rehabilitate	VERB
cjel-4074	610	24	certified	certify	VERB
cjel-4074	610	25	historic	historic	ADJ
cjel-4074	610	26	structure	structure	NOUN
cjel-4074	610	27	,	,	PUNCT
cjel-4074	610	28	the	the	DET
cjel-4074	610	29	code	code	NOUN
cjel-4074	610	30	makes	make	VERB
cjel-4074	610	31	the	the	DET
cjel-4074	610	32	accelerated	accelerated	ADJ
cjel-4074	610	33	depreciation	depreciation	NOUN
cjel-4074	610	34	provisions	provision	NOUN
cjel-4074	610	35	much	much	ADV
cjel-4074	610	36	more	more	ADV
cjel-4074	610	37	attractive	attractive	ADJ
cjel-4074	610	38	than	than	ADP
cjel-4074	610	39	the	the	DET
cjel-4074	610	40	amortization	amortization	NOUN
cjel-4074	610	41	alternative	alternative	NOUN
cjel-4074	610	42	for	for	ADP
cjel-4074	610	43	the	the	DET
cjel-4074	610	44	taxpayer	taxpayer	NOUN
cjel-4074	610	45	who	who	PRON
cjel-4074	610	46	could	could	AUX
cjel-4074	610	47	qualify	qualify	VERB
cjel-4074	610	48	for	for	ADP
cjel-4074	610	49	either	either	ADV
cjel-4074	610	50	.	.	PUNCT
cjel-4074	611	1	this	this	DET
cjel-4074	611	2	situation	situation	NOUN
cjel-4074	611	3	severely	severely	ADV
cjel-4074	611	4	diminishes	diminish	VERB
cjel-4074	611	5	the	the	DET
cjel-4074	611	6	tax	tax	NOUN
cjel-4074	611	7	benefit	benefit	NOUN
cjel-4074	611	8	to	to	PART
cjel-4074	611	9	be	be	AUX
cjel-4074	611	10	derived	derive	VERB
cjel-4074	611	11	from	from	ADP
cjel-4074	611	12	the	the	DET
cjel-4074	611	13	amortization	amortization	NOUN
cjel-4074	611	14	election	election	NOUN
cjel-4074	611	15	,	,	PUNCT
cjel-4074	611	16	consequently	consequently	ADV
cjel-4074	611	17	reducing	reduce	VERB
cjel-4074	611	18	to	to	ADP
cjel-4074	611	19	a	a	DET
cjel-4074	611	20	significant	significant	ADJ
cjel-4074	611	21	degree	degree	NOUN
cjel-4074	611	22	the	the	DET
cjel-4074	611	23	effectiveness	effectiveness	NOUN
cjel-4074	611	24	of	of	ADP
cjel-4074	611	25	the	the	DET
cjel-4074	611	26	incentive	incentive	NOUN
cjel-4074	611	27	to	to	PART
cjel-4074	611	28	rehabilitate	rehabilitate	VERB
cjel-4074	611	29	.	.	PUNCT
cjel-4074	612	1	the	the	DET
cjel-4074	612	2	legislative	legislative	ADJ
cjel-4074	612	3	history	history	NOUN
cjel-4074	612	4	of	of	ADP
cjel-4074	612	5	section	section	NOUN
cjel-4074	612	6	2124	2124	NUM
cjel-4074	612	7	indicates	indicate	VERB
cjel-4074	612	8	that	that	SCONJ
cjel-4074	612	9	it	it	PRON
cjel-4074	612	10	94	94	NUM
cjel-4074	612	11	.	.	PUNCT
cjel-4074	613	1	see	see	VERB
cjel-4074	613	2	text	text	NOUN
cjel-4074	613	3	accompanying	accompanying	ADJ
cjel-4074	613	4	note	note	NOUN
cjel-4074	613	5	24	24	NUM
cjel-4074	613	6	supra	supra	NOUN
cjel-4074	613	7	.	.	PUNCT
cjel-4074	614	1	95	95	NUM
cjel-4074	614	2	.	.	PUNCT
cjel-4074	615	1	even	even	ADV
cjel-4074	615	2	under	under	ADP
cjel-4074	615	3	i.r.c	i.r.c	NOUN
cjel-4074	615	4	.	.	PUNCT
cjel-4074	616	1	§	§	PROPN
cjel-4074	616	2	1250	1250	NUM
cjel-4074	616	3	,	,	PUNCT
cjel-4074	616	4	that	that	SCONJ
cjel-4074	616	5	much	much	ADJ
cjel-4074	616	6	of	of	ADP
cjel-4074	616	7	the	the	DET
cjel-4074	616	8	gain	gain	NOUN
cjel-4074	616	9	which	which	PRON
cjel-4074	616	10	represents	represent	VERB
cjel-4074	616	11	the	the	DET
cjel-4074	616	12	entire	entire	ADJ
cjel-4074	616	13	amount	amount	NOUN
cjel-4074	616	14	of	of	ADP
cjel-4074	616	15	depreciation	depreciation	NOUN
cjel-4074	616	16	taken	take	VERB
cjel-4074	616	17	,	,	PUNCT
cjel-4074	616	18	whether	whether	SCONJ
cjel-4074	616	19	straight	straight	ADJ
cjel-4074	616	20	line	line	NOUN
cjel-4074	616	21	or	or	CCONJ
cjel-4074	616	22	accelerated	accelerate	VERB
cjel-4074	616	23	,	,	PUNCT
cjel-4074	616	24	shall	shall	AUX
cjel-4074	616	25	be	be	AUX
cjel-4074	616	26	taxed	tax	VERB
cjel-4074	616	27	as	as	ADP
cjel-4074	616	28	ordinary	ordinary	ADJ
cjel-4074	616	29	income	income	NOUN
cjel-4074	616	30	if	if	SCONJ
cjel-4074	616	31	the	the	DET
cjel-4074	616	32	taxpayer	taxpayer	NOUN
cjel-4074	616	33	held	hold	VERB
cjel-4074	616	34	the	the	DET
cjel-4074	616	35	property	property	NOUN
cjel-4074	616	36	for	for	ADP
cjel-4074	616	37	less	less	ADJ
cjel-4074	616	38	than	than	ADP
cjel-4074	616	39	one	one	NUM
cjel-4074	616	40	year	year	NOUN
cjel-4074	616	41	.	.	PUNCT
cjel-4074	617	1	248	248	NUM
cjel-4074	617	2	1978	1978	NUM
cjel-4074	617	3	]	]	PUNCT
cjel-4074	617	4	historic	historic	ADJ
cjel-4074	617	5	preservation	preservation	NOUN
cjel-4074	617	6	and	and	CCONJ
cjel-4074	617	7	the	the	DET
cjel-4074	617	8	tax	tax	NOUN
cjel-4074	617	9	reform	reform	NOUN
cjel-4074	617	10	act	act	NOUN
cjel-4074	617	11	of	of	ADP
cjel-4074	617	12	1976	1976	NUM
cjel-4074	617	13	249	249	NUM
cjel-4074	617	14	was	be	AUX
cjel-4074	617	15	not	not	PART
cjel-4074	617	16	the	the	DET
cjel-4074	617	17	intent	intent	NOUN
cjel-4074	617	18	of	of	ADP
cjel-4074	617	19	the	the	DET
cjel-4074	617	20	drafters	drafter	NOUN
cjel-4074	617	21	to	to	PART
cjel-4074	617	22	make	make	VERB
cjel-4074	617	23	the	the	DET
cjel-4074	617	24	amortization	amortization	NOUN
cjel-4074	617	25	deductions	deduction	NOUN
cjel-4074	617	26	subject	subject	ADJ
cjel-4074	617	27	to	to	ADP
cjel-4074	617	28	the	the	DET
cjel-4074	617	29	harsher	harsh	ADJ
cjel-4074	617	30	recapture	recapture	NOUN
cjel-4074	617	31	treatment	treatment	NOUN
cjel-4074	617	32	of	of	ADP
cjel-4074	617	33	i.r.c	i.r.c	NOUN
cjel-4074	617	34	.	.	PUNCT
cjel-4074	618	1	section	section	NOUN
cjel-4074	618	2	1245	1245	NUM
cjel-4074	618	3	,	,	PUNCT
cjel-4074	618	4	a	a	DET
cjel-4074	618	5	treatment	treatment	NOUN
cjel-4074	618	6	which	which	PRON
cjel-4074	618	7	is	be	AUX
cjel-4074	618	8	generally	generally	ADV
cjel-4074	618	9	applied	apply	VERB
cjel-4074	618	10	only	only	ADV
cjel-4074	618	11	to	to	PART
cjel-4074	618	12	depreciable	depreciable	VERB
cjel-4074	618	13	personal	personal	ADJ
cjel-4074	618	14	property	property	NOUN
cjel-4074	618	15	and	and	CCONJ
cjel-4074	618	16	rarely	rarely	ADV
cjel-4074	618	17	to	to	ADP
cjel-4074	618	18	realty	realty	PROPN
cjel-4074	618	19	.	.	PUNCT
cjel-4074	619	1	96	96	NUM
cjel-4074	620	1	the	the	DET
cjel-4074	620	2	tca	tca	PROPN
cjel-4074	620	3	proposes	propose	VERB
cjel-4074	620	4	an	an	DET
cjel-4074	620	5	amendment	amendment	NOUN
cjel-4074	620	6	to	to	ADP
cjel-4074	620	7	the	the	DET
cjel-4074	620	8	code	code	NOUN
cjel-4074	620	9	which	which	PRON
cjel-4074	620	10	would	would	AUX
cjel-4074	620	11	make	make	VERB
cjel-4074	620	12	the	the	DET
cjel-4074	620	13	amortization	amortization	NOUN
cjel-4074	620	14	deductions	deduction	NOUN
cjel-4074	620	15	allowable	allowable	ADJ
cjel-4074	620	16	under	under	ADP
cjel-4074	620	17	i.r.c	i.r.c	NOUN
cjel-4074	620	18	.	.	PUNCT
cjel-4074	621	1	section	section	NOUN
cjel-4074	621	2	191	191	NUM
cjel-4074	621	3	subject	subject	NOUN
cjel-4074	621	4	to	to	ADP
cjel-4074	621	5	the	the	DET
cjel-4074	621	6	less	less	ADV
cjel-4074	621	7	harsh	harsh	ADJ
cjel-4074	621	8	recapture	recapture	NOUN
cjel-4074	621	9	rules	rule	NOUN
cjel-4074	621	10	under	under	ADP
cjel-4074	621	11	i.r.c	i.r.c	NOUN
cjel-4074	621	12	.	.	PUNCT
cjel-4074	622	1	section	section	NOUN
cjel-4074	622	2	1250	1250	NUM
cjel-4074	622	3	.	.	PUNCT
cjel-4074	623	1	97	97	NUM
cjel-4074	623	2	thus	thus	ADV
cjel-4074	623	3	,	,	PUNCT
cjel-4074	623	4	under	under	ADP
cjel-4074	623	5	the	the	DET
cjel-4074	623	6	proposed	propose	VERB
cjel-4074	623	7	legislation	legislation	NOUN
cjel-4074	623	8	,	,	PUNCT
cjel-4074	623	9	recapture	recapture	NOUN
cjel-4074	623	10	would	would	AUX
cjel-4074	623	11	be	be	AUX
cjel-4074	623	12	limited	limit	VERB
cjel-4074	623	13	to	to	ADP
cjel-4074	623	14	the	the	DET
cjel-4074	623	15	excess	excess	NOUN
cjel-4074	623	16	of	of	ADP
cjel-4074	623	17	the	the	DET
cjel-4074	623	18	amortization	amortization	NOUN
cjel-4074	623	19	deductions	deduction	NOUN
cjel-4074	623	20	claimed	claim	VERB
cjel-4074	623	21	over	over	ADP
cjel-4074	623	22	the	the	DET
cjel-4074	623	23	otherwise	otherwise	ADV
cjel-4074	623	24	allowable	allowable	ADJ
cjel-4074	623	25	straight	straight	ADJ
cjel-4074	623	26	line	line	NOUN
cjel-4074	623	27	depreciation	depreciation	NOUN
cjel-4074	623	28	computed	compute	VERB
cjel-4074	623	29	on	on	ADP
cjel-4074	623	30	the	the	DET
cjel-4074	623	31	basis	basis	NOUN
cjel-4074	623	32	of	of	ADP
cjel-4074	623	33	the	the	DET
cjel-4074	623	34	actual	actual	ADJ
cjel-4074	623	35	useful	useful	ADJ
cjel-4074	623	36	life	life	NOUN
cjel-4074	623	37	of	of	ADP
cjel-4074	623	38	the	the	DET
cjel-4074	623	39	improvements.98	improvements.98	ADJ
cjel-4074	623	40	enactment	enactment	NOUN
cjel-4074	623	41	of	of	ADP
cjel-4074	623	42	this	this	DET
cjel-4074	623	43	amendment	amendment	NOUN
cjel-4074	623	44	is	be	AUX
cjel-4074	623	45	crucial	crucial	ADJ
cjel-4074	623	46	to	to	ADP
cjel-4074	623	47	the	the	DET
cjel-4074	623	48	full	full	ADJ
cjel-4074	623	49	effectiveness	effectiveness	NOUN
cjel-4074	623	50	of	of	ADP
cjel-4074	623	51	the	the	DET
cjel-4074	623	52	amortization	amortization	NOUN
cjel-4074	623	53	election	election	NOUN
cjel-4074	623	54	under	under	ADP
cjel-4074	623	55	i.r.c	i.r.c	NOUN
cjel-4074	623	56	.	.	PUNCT
cjel-4074	624	1	section	section	NOUN
cjel-4074	624	2	191	191	NUM
cjel-4074	624	3	as	as	ADP
cjel-4074	624	4	a	a	DET
cjel-4074	624	5	preservation	preservation	NOUN
cjel-4074	624	6	-	-	PUNCT
cjel-4074	624	7	furthering	further	VERB
cjel-4074	624	8	device	device	NOUN
cjel-4074	624	9	.	.	PUNCT
cjel-4074	625	1	c.	c.	PROPN
cjel-4074	625	2	combined	combine	VERB
cjel-4074	625	3	amortization	amortization	NOUN
cjel-4074	625	4	and	and	CCONJ
cjel-4074	625	5	accelerated	accelerate	VERB
cjel-4074	625	6	depreciation	depreciation	NOUN
cjel-4074	625	7	on	on	ADP
cjel-4074	625	8	a	a	DET
cjel-4074	625	9	single	single	ADJ
cjel-4074	625	10	structure	structure	NOUN
cjel-4074	625	11	section	section	NOUN
cjel-4074	625	12	2124	2124	NUM
cjel-4074	625	13	,	,	PUNCT
cjel-4074	625	14	as	as	SCONJ
cjel-4074	625	15	enacted	enact	VERB
cjel-4074	625	16	,	,	PUNCT
cjel-4074	625	17	creates	create	VERB
cjel-4074	625	18	an	an	DET
cjel-4074	625	19	ambiguity	ambiguity	NOUN
cjel-4074	625	20	as	as	ADP
cjel-4074	625	21	to	to	ADP
cjel-4074	625	22	whether	whether	SCONJ
cjel-4074	625	23	a	a	DET
cjel-4074	625	24	taxpayer	taxpayer	NOUN
cjel-4074	625	25	who	who	PRON
cjel-4074	625	26	qualifies	qualify	VERB
cjel-4074	625	27	for	for	ADP
cjel-4074	625	28	either	either	CCONJ
cjel-4074	625	29	the	the	DET
cjel-4074	625	30	amortization	amortization	NOUN
cjel-4074	625	31	deductions	deduction	NOUN
cjel-4074	625	32	under	under	ADP
cjel-4074	625	33	i.r.c	i.r.c	NOUN
cjel-4074	625	34	.	.	PUNCT
cjel-4074	626	1	section	section	NOUN
cjel-4074	626	2	191	191	NUM
cjel-4074	626	3	or	or	CCONJ
cjel-4074	626	4	the	the	DET
cjel-4074	626	5	accelerated	accelerated	ADJ
cjel-4074	626	6	depreciation	depreciation	NOUN
cjel-4074	626	7	deductions	deduction	NOUN
cjel-4074	626	8	under	under	ADP
cjel-4074	626	9	i.r.c	i.r.c	NOUN
cjel-4074	626	10	.	.	PUNCT
cjel-4074	627	1	section	section	NOUN
cjel-4074	627	2	167(o	167(o	PROPN
cjel-4074	627	3	)	)	PUNCT
cjel-4074	627	4	can	can	AUX
cjel-4074	627	5	combine	combine	VERB
cjel-4074	627	6	the	the	DET
cjel-4074	627	7	use	use	NOUN
cjel-4074	627	8	of	of	ADP
cjel-4074	627	9	those	those	DET
cjel-4074	627	10	two	two	NUM
cjel-4074	627	11	sections	section	NOUN
cjel-4074	627	12	on	on	ADP
cjel-4074	627	13	a	a	DET
cjel-4074	627	14	single	single	ADJ
cjel-4074	627	15	structure	structure	NOUN
cjel-4074	627	16	.	.	PUNCT
cjel-4074	628	1	in	in	ADP
cjel-4074	628	2	other	other	ADJ
cjel-4074	628	3	words	word	NOUN
cjel-4074	628	4	,	,	PUNCT
cjel-4074	628	5	can	can	AUX
cjel-4074	628	6	a	a	DET
cjel-4074	628	7	taxpayer	taxpayer	NOUN
cjel-4074	628	8	amortize	amortize	VERB
cjel-4074	628	9	his	his	PRON
cjel-4074	628	10	rehabilitation	rehabilitation	NOUN
cjel-4074	628	11	expenditures	expenditure	NOUN
cjel-4074	628	12	over	over	ADP
cjel-4074	628	13	5	5	NUM
cjel-4074	628	14	years	year	NOUN
cjel-4074	628	15	and	and	CCONJ
cjel-4074	628	16	,	,	PUNCT
cjel-4074	628	17	based	base	VERB
cjel-4074	628	18	on	on	ADP
cjel-4074	628	19	the	the	DET
cjel-4074	628	20	same	same	ADJ
cjel-4074	628	21	substantial	substantial	ADJ
cjel-4074	628	22	rehabilitation	rehabilitation	NOUN
cjel-4074	628	23	,	,	PUNCT
cjel-4074	628	24	also	also	ADV
cjel-4074	628	25	take	take	VERB
cjel-4074	628	26	accelerated	accelerate	VERB
cjel-4074	628	27	depreciation	depreciation	NOUN
cjel-4074	628	28	deductions	deduction	NOUN
cjel-4074	628	29	on	on	ADP
cjel-4074	628	30	the	the	DET
cjel-4074	628	31	remainder	remainder	NOUN
cjel-4074	628	32	of	of	ADP
cjel-4074	628	33	the	the	DET
cjel-4074	628	34	structure	structure	NOUN
cjel-4074	628	35	's	's	PART
cjel-4074	628	36	basis	basis	NOUN
cjel-4074	628	37	over	over	ADP
cjel-4074	628	38	the	the	DET
cjel-4074	628	39	structure	structure	NOUN
cjel-4074	628	40	's	's	PART
cjel-4074	628	41	useful	useful	ADJ
cjel-4074	628	42	life	life	NOUN
cjel-4074	628	43	?	?	PUNCT
cjel-4074	629	1	the	the	DET
cjel-4074	629	2	ambiguity	ambiguity	NOUN
cjel-4074	629	3	arises	arise	VERB
cjel-4074	629	4	from	from	ADP
cjel-4074	629	5	an	an	DET
cjel-4074	629	6	apparent	apparent	ADJ
cjel-4074	629	7	conflict	conflict	NOUN
cjel-4074	629	8	between	between	ADP
cjel-4074	629	9	96	96	NUM
cjel-4074	629	10	.	.	PUNCT
cjel-4074	630	1	senator	senator	PROPN
cjel-4074	630	2	beall	beall	PROPN
cjel-4074	630	3	,	,	PUNCT
cjel-4074	630	4	who	who	PRON
cjel-4074	630	5	introduced	introduce	VERB
cjel-4074	630	6	the	the	DET
cjel-4074	630	7	historic	historic	ADJ
cjel-4074	630	8	preservation	preservation	NOUN
cjel-4074	630	9	tax	tax	NOUN
cjel-4074	630	10	reforms	reform	NOUN
cjel-4074	630	11	,	,	PUNCT
cjel-4074	630	12	described	describe	VERB
cjel-4074	630	13	the	the	DET
cjel-4074	630	14	amortization	amortization	NOUN
cjel-4074	630	15	section	section	NOUN
cjel-4074	630	16	as	as	ADP
cjel-4074	630	17	providing	provide	VERB
cjel-4074	630	18	that	that	SCONJ
cjel-4074	630	19	"	"	PUNCT
cjel-4074	630	20	on	on	ADP
cjel-4074	630	21	the	the	DET
cjel-4074	630	22	disposition	disposition	NOUN
cjel-4074	630	23	of	of	ADP
cjel-4074	630	24	a	a	DET
cjel-4074	630	25	certified	certify	VERB
cjel-4074	630	26	historic	historic	ADJ
cjel-4074	630	27	structure	structure	NOUN
cjel-4074	630	28	,	,	PUNCT
cjel-4074	630	29	gain	gain	NOUN
cjel-4074	630	30	would	would	AUX
cjel-4074	630	31	be	be	AUX
cjel-4074	630	32	treated	treat	VERB
cjel-4074	630	33	as	as	ADP
cjel-4074	630	34	ordinary	ordinary	ADJ
cjel-4074	630	35	income	income	NOUN
cjel-4074	630	36	to	to	ADP
cjel-4074	630	37	the	the	DET
cjel-4074	630	38	extent	extent	NOUN
cjel-4074	630	39	that	that	SCONJ
cjel-4074	630	40	the	the	DET
cjel-4074	630	41	special	special	ADJ
cjel-4074	630	42	writeoff	writeoff	NOUN
cjel-4074	630	43	provided	provide	VERB
cjel-4074	630	44	under	under	ADP
cjel-4074	630	45	this	this	DET
cjel-4074	630	46	section	section	NOUN
cjel-4074	630	47	exceeded	exceed	VERB
cjel-4074	630	48	the	the	DET
cjel-4074	630	49	depreciation	depreciation	NOUN
cjel-4074	630	50	deduction	deduction	NOUN
cjel-4074	630	51	which	which	PRON
cjel-4074	630	52	would	would	AUX
cjel-4074	630	53	have	have	AUX
cjel-4074	630	54	otherwise	otherwise	ADV
cjel-4074	630	55	been	be	AUX
cjel-4074	630	56	allowable	allowable	ADJ
cjel-4074	630	57	,	,	PUNCT
cjel-4074	630	58	without	without	ADP
cjel-4074	630	59	regard	regard	NOUN
cjel-4074	630	60	to	to	ADP
cjel-4074	630	61	this	this	DET
cjel-4074	630	62	provision	provision	NOUN
cjel-4074	630	63	.	.	PUNCT
cjel-4074	630	64	"	"	PUNCT
cjel-4074	631	1	122	122	NUM
cjel-4074	631	2	cong	cong	NOUN
cjel-4074	631	3	.	.	PUNCT
cjel-4074	632	1	rec	rec	PROPN
cjel-4074	632	2	.	.	PUNCT
cjel-4074	633	1	s12707	s12707	NOUN
cjel-4074	633	2	(	(	PUNCT
cjel-4074	633	3	daily	daily	PROPN
cjel-4074	633	4	ed	ed	NOUN
cjel-4074	633	5	.	.	PUNCT
cjel-4074	634	1	july	july	PROPN
cjel-4074	634	2	28	28	NUM
cjel-4074	634	3	,	,	PUNCT
cjel-4074	634	4	1976	1976	NUM
cjel-4074	634	5	)	)	PUNCT
cjel-4074	634	6	(	(	PUNCT
cjel-4074	634	7	remarks	remark	NOUN
cjel-4074	634	8	of	of	ADP
cjel-4074	634	9	sen	sen	PROPN
cjel-4074	634	10	.	.	PROPN
cjel-4074	634	11	beall	beall	PROPN
cjel-4074	634	12	)	)	PUNCT
cjel-4074	634	13	.	.	PUNCT
cjel-4074	635	1	see	see	VERB
cjel-4074	635	2	also	also	ADV
cjel-4074	635	3	,	,	PUNCT
cjel-4074	635	4	h.r	h.r	PROPN
cjel-4074	635	5	.	.	PROPN
cjel-4074	635	6	rep	rep	PROPN
cjel-4074	635	7	.	.	PROPN
cjel-4074	635	8	no	no	PROPN
cjel-4074	635	9	.	.	NOUN
cjel-4074	635	10	1515	1515	NUM
cjel-4074	635	11	,	,	PUNCT
cjel-4074	635	12	94th	94th	ADJ
cjel-4074	635	13	cong	cong	NOUN
cjel-4074	635	14	.	.	PROPN
cjel-4074	636	1	,	,	PUNCT
cjel-4074	636	2	2d	2d	PROPN
cjel-4074	636	3	sess	sess	NOUN
cjel-4074	636	4	.	.	PUNCT
cjel-4074	637	1	399	399	NUM
cjel-4074	637	2	,	,	PUNCT
cjel-4074	637	3	505	505	NUM
cjel-4074	637	4	,	,	PUNCT
cjel-4074	637	5	reprinted	reprint	VERB
cjel-4074	637	6	in	in	ADP
cjel-4074	637	7	[	[	X
cjel-4074	637	8	1976	1976	NUM
cjel-4074	637	9	]	]	X
cjel-4074	637	10	u.s	u.s	PROPN
cjel-4074	637	11	.	.	PROPN
cjel-4074	637	12	code	code	PROPN
cjel-4074	637	13	cong	cong	PROPN
cjel-4074	637	14	.	.	PUNCT
cjel-4074	638	1	&	&	CCONJ
cjel-4074	638	2	ad	ad	PROPN
cjel-4074	638	3	.	.	PUNCT
cjel-4074	639	1	news	news	NOUN
cjel-4074	639	2	4118	4118	NUM
cjel-4074	639	3	,	,	PUNCT
cjel-4074	639	4	4208	4208	NUM
cjel-4074	639	5	.	.	PUNCT
cjel-4074	640	1	the	the	DET
cjel-4074	640	2	only	only	ADJ
cjel-4074	640	3	indication	indication	NOUN
cjel-4074	640	4	of	of	ADP
cjel-4074	640	5	any	any	DET
cjel-4074	640	6	intent	intent	NOUN
cjel-4074	640	7	to	to	ADP
cjel-4074	640	8	the	the	DET
cjel-4074	640	9	contrary	contrary	NOUN
cjel-4074	640	10	is	be	AUX
cjel-4074	640	11	contained	contain	VERB
cjel-4074	640	12	in	in	ADP
cjel-4074	640	13	a	a	DET
cjel-4074	640	14	report	report	NOUN
cjel-4074	640	15	by	by	ADP
cjel-4074	640	16	the	the	DET
cjel-4074	640	17	joint	joint	ADJ
cjel-4074	640	18	committee	committee	NOUN
cjel-4074	640	19	on	on	ADP
cjel-4074	640	20	taxation	taxation	NOUN
cjel-4074	640	21	:	:	PUNCT
cjel-4074	640	22	"	"	PUNCT
cjel-4074	640	23	amortization	amortization	NOUN
cjel-4074	640	24	is	be	AUX
cjel-4074	640	25	to	to	PART
cjel-4074	640	26	be	be	AUX
cjel-4074	640	27	recaptured	recapture	VERB
cjel-4074	640	28	as	as	ADP
cjel-4074	640	29	ordinary	ordinary	ADJ
cjel-4074	640	30	income	income	NOUN
cjel-4074	640	31	on	on	ADP
cjel-4074	640	32	a	a	DET
cjel-4074	640	33	sale	sale	NOUN
cjel-4074	640	34	of	of	ADP
cjel-4074	640	35	the	the	DET
cjel-4074	640	36	property	property	NOUN
cjel-4074	640	37	.	.	PUNCT
cjel-4074	640	38	"	"	PUNCT
cjel-4074	641	1	staff	staff	NOUN
cjel-4074	641	2	of	of	ADP
cjel-4074	641	3	joint	joint	ADJ
cjel-4074	641	4	comm	comm	NOUN
cjel-4074	641	5	.	.	PUNCT
cjel-4074	642	1	on	on	ADP
cjel-4074	642	2	tax	tax	NOUN
cjel-4074	642	3	.	.	PUNCT
cjel-4074	642	4	,	,	PUNCT
cjel-4074	642	5	94th	94th	ADJ
cjel-4074	642	6	cong	cong	NOUN
cjel-4074	642	7	.	.	PROPN
cjel-4074	642	8	,	,	PUNCT
cjel-4074	642	9	2d	2d	NUM
cjel-4074	642	10	sess	sess	NOUN
cjel-4074	642	11	.	.	PUNCT
cjel-4074	642	12	,	,	PUNCT
cjel-4074	642	13	general	general	ADJ
cjel-4074	642	14	explanation	explanation	NOUN
cjel-4074	642	15	of	of	ADP
cjel-4074	642	16	the	the	DET
cjel-4074	642	17	tax	tax	NOUN
cjel-4074	642	18	reform	reform	NOUN
cjel-4074	642	19	act	act	NOUN
cjel-4074	642	20	of	of	ADP
cjel-4074	642	21	1976	1976	NUM
cjel-4074	642	22	644	644	NUM
cjel-4074	642	23	(	(	PUNCT
cjel-4074	642	24	1976	1976	NUM
cjel-4074	642	25	)	)	PUNCT
cjel-4074	642	26	.	.	PUNCT
cjel-4074	643	1	97	97	NUM
cjel-4074	643	2	.	.	PUNCT
cjel-4074	644	1	h.r	h.r	PROPN
cjel-4074	644	2	.	.	PROPN
cjel-4074	644	3	6715	6715	NUM
cjel-4074	644	4	,	,	PUNCT
cjel-4074	644	5	95th	95th	ADJ
cjel-4074	644	6	cong	cong	NOUN
cjel-4074	644	7	.	.	PUNCT
cjel-4074	644	8	,	,	PUNCT
cjel-4074	645	1	1st	1st	ADJ
cjel-4074	645	2	sess	sess	NOUN
cjel-4074	645	3	.	.	PUNCT
cjel-4074	646	1	§	§	PROPN
cjel-4074	646	2	2(f)(3	2(f)(3	NUM
cjel-4074	646	3	)	)	PUNCT
cjel-4074	646	4	(	(	PUNCT
cjel-4074	646	5	1977	1977	NUM
cjel-4074	646	6	)	)	PUNCT
cjel-4074	646	7	.	.	PUNCT
cjel-4074	647	1	98	98	NUM
cjel-4074	647	2	.	.	PUNCT
cjel-4074	648	1	it	it	PRON
cjel-4074	648	2	should	should	AUX
cjel-4074	648	3	be	be	AUX
cjel-4074	648	4	noted	note	VERB
cjel-4074	648	5	that	that	SCONJ
cjel-4074	648	6	,	,	PUNCT
cjel-4074	648	7	regardless	regardless	ADV
cjel-4074	648	8	of	of	ADP
cjel-4074	648	9	the	the	DET
cjel-4074	648	10	recapture	recapture	NOUN
cjel-4074	648	11	provisions	provision	NOUN
cjel-4074	648	12	applied	apply	VERB
cjel-4074	648	13	,	,	PUNCT
cjel-4074	648	14	the	the	DET
cjel-4074	648	15	excess	excess	NOUN
cjel-4074	648	16	of	of	ADP
cjel-4074	648	17	the	the	DET
cjel-4074	648	18	accelerated	accelerated	ADJ
cjel-4074	648	19	depreciation	depreciation	NOUN
cjel-4074	648	20	or	or	CCONJ
cjel-4074	648	21	amortization	amortization	NOUN
cjel-4074	648	22	deductions	deduction	NOUN
cjel-4074	648	23	over	over	ADP
cjel-4074	648	24	the	the	DET
cjel-4074	648	25	otherwise	otherwise	ADV
cjel-4074	648	26	allowable	allowable	ADJ
cjel-4074	648	27	straight	straight	ADJ
cjel-4074	648	28	line	line	NOUN
cjel-4074	648	29	depreciation	depreciation	NOUN
cjel-4074	648	30	for	for	ADP
cjel-4074	648	31	any	any	DET
cjel-4074	648	32	taxable	taxable	ADJ
cjel-4074	648	33	year	year	NOUN
cjel-4074	648	34	is	be	AUX
cjel-4074	648	35	an	an	DET
cjel-4074	648	36	item	item	NOUN
cjel-4074	648	37	of	of	ADP
cjel-4074	648	38	tax	tax	NOUN
cjel-4074	648	39	preference	preference	NOUN
cjel-4074	648	40	under	under	ADP
cjel-4074	648	41	i.r.c	i.r.c	NOUN
cjel-4074	648	42	.	.	PUNCT
cjel-4074	649	1	§	§	PROPN
cjel-4074	649	2	57(a	57(a	NUM
cjel-4074	649	3	)	)	PUNCT
cjel-4074	649	4	and	and	CCONJ
cjel-4074	649	5	therefore	therefore	ADV
cjel-4074	649	6	subject	subject	ADJ
cjel-4074	649	7	to	to	ADP
cjel-4074	649	8	the	the	DET
cjel-4074	649	9	minimum	minimum	ADJ
cjel-4074	649	10	tax	tax	NOUN
cjel-4074	649	11	provisions	provision	NOUN
cjel-4074	649	12	.	.	PUNCT
cjel-4074	650	1	250	250	NUM
cjel-4074	650	2	columbia	columbia	PROPN
cjel-4074	650	3	journal	journal	PROPN
cjel-4074	650	4	of	of	ADP
cjel-4074	650	5	environmental	environmental	ADJ
cjel-4074	650	6	law	law	NOUN
cjel-4074	651	1	[	[	X
cjel-4074	651	2	4	4	NUM
cjel-4074	651	3	:	:	PUNCT
cjel-4074	651	4	221	221	NUM
cjel-4074	651	5	the	the	DET
cjel-4074	651	6	wording	wording	NOUN
cjel-4074	651	7	of	of	ADP
cjel-4074	651	8	the	the	DET
cjel-4074	651	9	newly	newly	ADV
cjel-4074	651	10	enacted	enact	VERB
cjel-4074	651	11	i.r.c	i.r.c	NOUN
cjel-4074	651	12	.	.	PUNCT
cjel-4074	652	1	section	section	NOUN
cjel-4074	652	2	191(e	191(e	PROPN
cjel-4074	652	3	)	)	PUNCT
cjel-4074	652	4	,	,	PUNCT
cjel-4074	652	5	99	99	NUM
cjel-4074	652	6	which	which	PRON
cjel-4074	652	7	seems	seem	VERB
cjel-4074	652	8	to	to	PART
cjel-4074	652	9	favor	favor	VERB
cjel-4074	652	10	such	such	ADJ
cjel-4074	652	11	combined	combined	ADJ
cjel-4074	652	12	use	use	NOUN
cjel-4074	652	13	,	,	PUNCT
cjel-4074	652	14	and	and	CCONJ
cjel-4074	652	15	a	a	DET
cjel-4074	652	16	statement	statement	NOUN
cjel-4074	652	17	made	make	VERB
cjel-4074	652	18	in	in	ADP
cjel-4074	652	19	a	a	DET
cjel-4074	652	20	report	report	NOUN
cjel-4074	652	21	by	by	ADP
cjel-4074	652	22	the	the	DET
cjel-4074	652	23	joint	joint	ADJ
cjel-4074	652	24	committee	committee	NOUN
cjel-4074	652	25	on	on	ADP
cjel-4074	652	26	taxation	taxation	NOUN
cjel-4074	652	27	expressly	expressly	ADV
cjel-4074	652	28	prohibiting	prohibit	VERB
cjel-4074	652	29	such	such	DET
cjel-4074	652	30	a	a	DET
cjel-4074	652	31	practice	practice	NOUN
cjel-4074	652	32	.	.	PUNCT
cjel-4074	653	1	1	1	NUM
cjel-4074	653	2	00	00	PUNCT
cjel-4074	653	3	once	once	ADV
cjel-4074	653	4	again	again	ADV
cjel-4074	653	5	,	,	PUNCT
cjel-4074	653	6	the	the	DET
cjel-4074	653	7	tca	tca	PROPN
cjel-4074	653	8	provides	provide	VERB
cjel-4074	653	9	a	a	DET
cjel-4074	653	10	solution	solution	NOUN
cjel-4074	653	11	to	to	ADP
cjel-4074	653	12	the	the	DET
cjel-4074	653	13	ambiguity	ambiguity	NOUN
cjel-4074	653	14	.	.	PUNCT
cjel-4074	654	1	that	that	DET
cjel-4074	654	2	bill	bill	NOUN
cjel-4074	654	3	contains	contain	VERB
cjel-4074	654	4	an	an	DET
cjel-4074	654	5	amendment	amendment	NOUN
cjel-4074	654	6	to	to	PART
cjel-4074	654	7	section	section	NOUN
cjel-4074	654	8	167(o	167(o	PROPN
cjel-4074	654	9	)	)	PUNCT
cjel-4074	654	10	which	which	PRON
cjel-4074	654	11	would	would	AUX
cjel-4074	654	12	make	make	VERB
cjel-4074	654	13	it	it	PRON
cjel-4074	654	14	clear	clear	ADJ
cjel-4074	654	15	that	that	SCONJ
cjel-4074	654	16	a	a	DET
cjel-4074	654	17	taxpayer	taxpayer	NOUN
cjel-4074	654	18	could	could	AUX
cjel-4074	654	19	not	not	PART
cjel-4074	654	20	take	take	VERB
cjel-4074	654	21	accelerated	accelerated	ADJ
cjel-4074	654	22	depreciation	depreciation	NOUN
cjel-4074	654	23	on	on	ADP
cjel-4074	654	24	a	a	DET
cjel-4074	654	25	substantially	substantially	ADV
cjel-4074	654	26	rehabilitated	rehabilitate	VERB
cjel-4074	654	27	historic	historic	ADJ
cjel-4074	654	28	structure	structure	NOUN
cjel-4074	654	29	if	if	SCONJ
cjel-4074	654	30	he	he	PRON
cjel-4074	654	31	had	have	AUX
cjel-4074	654	32	previously	previously	ADV
cjel-4074	654	33	been	be	AUX
cjel-4074	654	34	allowed	allow	VERB
cjel-4074	654	35	an	an	DET
cjel-4074	654	36	amortization	amortization	NOUN
cjel-4074	654	37	deduction	deduction	NOUN
cjel-4074	654	38	on	on	ADP
cjel-4074	654	39	that	that	DET
cjel-4074	654	40	structure	structure	NOUN
cjel-4074	654	41	.	.	PUNCT
cjel-4074	655	1	10	10	NUM
cjel-4074	655	2	1	1	NUM
cjel-4074	655	3	the	the	DET
cjel-4074	655	4	bill	bill	NOUN
cjel-4074	655	5	,	,	PUNCT
cjel-4074	655	6	however	however	ADV
cjel-4074	655	7	,	,	PUNCT
cjel-4074	655	8	goes	go	VERB
cjel-4074	655	9	too	too	ADV
cjel-4074	655	10	far	far	ADV
cjel-4074	655	11	.	.	PUNCT
cjel-4074	656	1	as	as	ADV
cjel-4074	656	2	presently	presently	ADV
cjel-4074	656	3	worded	word	VERB
cjel-4074	656	4	,	,	PUNCT
cjel-4074	656	5	it	it	PRON
cjel-4074	656	6	would	would	AUX
cjel-4074	656	7	go	go	VERB
cjel-4074	656	8	beyond	beyond	ADP
cjel-4074	656	9	prohibiting	prohibit	VERB
cjel-4074	656	10	the	the	DET
cjel-4074	656	11	combined	combine	VERB
cjel-4074	656	12	use	use	NOUN
cjel-4074	656	13	of	of	ADP
cjel-4074	656	14	amortization	amortization	NOUN
cjel-4074	656	15	and	and	CCONJ
cjel-4074	656	16	accelerated	accelerate	VERB
cjel-4074	656	17	depreciation	depreciation	NOUN
cjel-4074	656	18	with	with	ADP
cjel-4074	656	19	respect	respect	NOUN
cjel-4074	656	20	to	to	ADP
cjel-4074	656	21	the	the	DET
cjel-4074	656	22	same	same	ADJ
cjel-4074	656	23	substantial	substantial	ADJ
cjel-4074	656	24	rehabilitation	rehabilitation	NOUN
cjel-4074	656	25	and	and	CCONJ
cjel-4074	656	26	would	would	AUX
cjel-4074	656	27	prevent	prevent	VERB
cjel-4074	656	28	a	a	DET
cjel-4074	656	29	taxpayer	taxpayer	NOUN
cjel-4074	656	30	from	from	ADP
cjel-4074	656	31	ever	ever	ADV
cjel-4074	656	32	being	be	AUX
cjel-4074	656	33	able	able	ADJ
cjel-4074	656	34	to	to	PART
cjel-4074	656	35	take	take	VERB
cjel-4074	656	36	accelerated	accelerated	ADJ
cjel-4074	656	37	depreciation	depreciation	NOUN
cjel-4074	656	38	on	on	ADP
cjel-4074	656	39	a	a	DET
cjel-4074	656	40	structure	structure	NOUN
cjel-4074	656	41	once	once	SCONJ
cjel-4074	656	42	he	he	PRON
cjel-4074	656	43	had	have	AUX
cjel-4074	656	44	taken	take	VERB
cjel-4074	656	45	an	an	DET
cjel-4074	656	46	amortization	amortization	NOUN
cjel-4074	656	47	deduction	deduction	NOUN
cjel-4074	656	48	with	with	ADP
cjel-4074	656	49	respect	respect	NOUN
cjel-4074	656	50	to	to	ADP
cjel-4074	656	51	it	it	PRON
cjel-4074	656	52	,	,	PUNCT
cjel-4074	656	53	even	even	ADV
cjel-4074	656	54	if	if	SCONJ
cjel-4074	656	55	the	the	DET
cjel-4074	656	56	substantial	substantial	ADJ
cjel-4074	656	57	rehabilitation	rehabilitation	NOUN
cjel-4074	656	58	giving	give	VERB
cjel-4074	656	59	rise	rise	NOUN
cjel-4074	656	60	to	to	ADP
cjel-4074	656	61	the	the	DET
cjel-4074	656	62	accelerated	accelerated	ADJ
cjel-4074	656	63	depreciation	depreciation	NOUN
cjel-4074	656	64	deduction	deduction	NOUN
cjel-4074	656	65	was	be	AUX
cjel-4074	656	66	distinct	distinct	ADJ
cjel-4074	656	67	from	from	ADP
cjel-4074	656	68	the	the	DET
cjel-4074	656	69	rehabilitation	rehabilitation	NOUN
cjel-4074	656	70	which	which	PRON
cjel-4074	656	71	gave	give	VERB
cjel-4074	656	72	rise	rise	NOUN
cjel-4074	656	73	to	to	ADP
cjel-4074	656	74	the	the	DET
cjel-4074	656	75	amortization	amortization	NOUN
cjel-4074	656	76	deduction	deduction	NOUN
cjel-4074	656	77	.	.	PUNCT
cjel-4074	657	1	10	10	NUM
cjel-4074	657	2	2	2	NUM
cjel-4074	657	3	the	the	DET
cjel-4074	657	4	proposed	propose	VERB
cjel-4074	657	5	amendment	amendment	NOUN
cjel-4074	657	6	should	should	AUX
cjel-4074	657	7	be	be	AUX
cjel-4074	657	8	reworded	reword	VERB
cjel-4074	657	9	to	to	PART
cjel-4074	657	10	provide	provide	VERB
cjel-4074	657	11	only	only	ADV
cjel-4074	657	12	that	that	PRON
cjel-4074	657	13	accelerated	accelerate	VERB
cjel-4074	657	14	depreciation	depreciation	NOUN
cjel-4074	657	15	and	and	CCONJ
cjel-4074	657	16	amortization	amortization	NOUN
cjel-4074	657	17	may	may	AUX
cjel-4074	657	18	not	not	PART
cjel-4074	657	19	be	be	AUX
cjel-4074	657	20	elected	elect	VERB
cjel-4074	657	21	for	for	ADP
cjel-4074	657	22	a	a	DET
cjel-4074	657	23	single	single	ADJ
cjel-4074	657	24	structure	structure	NOUN
cjel-4074	657	25	with	with	ADP
cjel-4074	657	26	respect	respect	NOUN
cjel-4074	657	27	to	to	ADP
cjel-4074	657	28	the	the	DET
cjel-4074	657	29	same	same	ADJ
cjel-4074	657	30	substantial	substantial	ADJ
cjel-4074	657	31	rehabilitation	rehabilitation	NOUN
cjel-4074	657	32	.	.	PUNCT
cjel-4074	658	1	'	'	PUNCT
cjel-4074	658	2	0	0	NUM
cjel-4074	658	3	3	3	NUM
cjel-4074	658	4	99	99	NUM
cjel-4074	658	5	.	.	PUNCT
cjel-4074	659	1	new	new	ADJ
cjel-4074	659	2	i.r.c	i.r.c	NOUN
cjel-4074	659	3	.	.	PUNCT
cjel-4074	660	1	§	§	PROPN
cjel-4074	660	2	191(e	191(e	PROPN
cjel-4074	660	3	)	)	PUNCT
cjel-4074	660	4	provides	provide	VERB
cjel-4074	660	5	:	:	PUNCT
cjel-4074	660	6	"	"	PUNCT
cjel-4074	660	7	the	the	DET
cjel-4074	660	8	depreciation	depreciation	NOUN
cjel-4074	660	9	deduction	deduction	NOUN
cjel-4074	660	10	provided	provide	VERB
cjel-4074	660	11	by	by	ADP
cjel-4074	660	12	section	section	NOUN
cjel-4074	660	13	167	167	NUM
cjel-4074	660	14	shall	shall	NOUN
cjel-4074	660	15	,	,	PUNCT
cjel-4074	660	16	despite	despite	SCONJ
cjel-4074	660	17	the	the	DET
cjel-4074	660	18	provisions	provision	NOUN
cjel-4074	660	19	of	of	ADP
cjel-4074	660	20	subsection	subsection	NOUN
cjel-4074	660	21	(	(	PUNCT
cjel-4074	660	22	a	a	NOUN
cjel-4074	660	23	)	)	PUNCT
cjel-4074	660	24	,	,	PUNCT
cjel-4074	660	25	be	be	AUX
cjel-4074	660	26	allowed	allow	VERB
cjel-4074	660	27	with	with	ADP
cjel-4074	660	28	respect	respect	NOUN
cjel-4074	660	29	to	to	ADP
cjel-4074	660	30	the	the	DET
cjel-4074	660	31	portion	portion	NOUN
cjel-4074	660	32	of	of	ADP
cjel-4074	660	33	the	the	DET
cjel-4074	660	34	adjusted	adjusted	ADJ
cjel-4074	660	35	basis	basis	NOUN
cjel-4074	660	36	which	which	PRON
cjel-4074	660	37	is	be	AUX
cjel-4074	660	38	not	not	PART
cjel-4074	660	39	the	the	DET
cjel-4074	660	40	amortizable	amortizable	ADJ
cjel-4074	660	41	basis	basis	NOUN
cjel-4074	660	42	.	.	PUNCT
cjel-4074	660	43	"	"	PUNCT
cjel-4074	661	1	because	because	SCONJ
cjel-4074	661	2	accelerated	accelerate	VERB
cjel-4074	661	3	depreciation	depreciation	NOUN
cjel-4074	661	4	of	of	ADP
cjel-4074	661	5	substantially	substantially	ADV
cjel-4074	661	6	rehabilitated	rehabilitate	VERB
cjel-4074	661	7	historic	historic	ADJ
cjel-4074	661	8	structures	structure	NOUN
cjel-4074	661	9	was	be	AUX
cjel-4074	661	10	provided	provide	VERB
cjel-4074	661	11	for	for	ADP
cjel-4074	661	12	under	under	ADP
cjel-4074	661	13	new	new	ADJ
cjel-4074	661	14	i.r.c	i.r.c	NOUN
cjel-4074	661	15	.	.	PUNCT
cjel-4074	662	1	§	§	PROPN
cjel-4074	662	2	167(o	167(o	PROPN
cjel-4074	662	3	)	)	PUNCT
cjel-4074	662	4	,	,	PUNCT
cjel-4074	662	5	this	this	DET
cjel-4074	662	6	provision	provision	NOUN
cjel-4074	662	7	could	could	AUX
cjel-4074	662	8	be	be	AUX
cjel-4074	662	9	interpreted	interpret	VERB
cjel-4074	662	10	as	as	ADP
cjel-4074	662	11	authorizing	authorize	VERB
cjel-4074	662	12	a	a	DET
cjel-4074	662	13	combined	combined	ADJ
cjel-4074	662	14	use	use	NOUN
cjel-4074	662	15	.	.	PUNCT
cjel-4074	663	1	100	100	NUM
cjel-4074	663	2	.	.	PUNCT
cjel-4074	664	1	see	see	VERB
cjel-4074	664	2	staff	staff	NOUN
cjel-4074	664	3	of	of	ADP
cjel-4074	664	4	joint	joint	ADJ
cjel-4074	664	5	comm	comm	NOUN
cjel-4074	664	6	.	.	PUNCT
cjel-4074	665	1	on	on	ADP
cjel-4074	665	2	tax	tax	NOUN
cjel-4074	665	3	,	,	PUNCT
cjel-4074	665	4	94th	94th	ADJ
cjel-4074	665	5	cong	cong	NOUN
cjel-4074	665	6	.	.	PROPN
cjel-4074	665	7	,	,	PUNCT
cjel-4074	665	8	2d	2d	NUM
cjel-4074	665	9	sess	sess	NOUN
cjel-4074	665	10	.	.	PUNCT
cjel-4074	665	11	,	,	PUNCT
cjel-4074	665	12	general	general	ADJ
cjel-4074	665	13	explanation	explanation	NOUN
cjel-4074	665	14	of	of	ADP
cjel-4074	665	15	the	the	DET
cjel-4074	665	16	tax	tax	NOUN
cjel-4074	665	17	reform	reform	NOUN
cjel-4074	665	18	act	act	NOUN
cjel-4074	665	19	of	of	ADP
cjel-4074	665	20	1976	1976	NUM
cjel-4074	665	21	at	at	ADP
cjel-4074	665	22	644	644	NUM
cjel-4074	665	23	(	(	PUNCT
cjel-4074	665	24	1976	1976	NUM
cjel-4074	665	25	):	):	PUNCT
cjel-4074	665	26	"	"	PUNCT
cjel-4074	665	27	a	a	DET
cjel-4074	665	28	taxpayer	taxpayer	NOUN
cjel-4074	665	29	can	can	AUX
cjel-4074	665	30	not	not	PART
cjel-4074	665	31	elect	elect	VERB
cjel-4074	665	32	5	5	NUM
cjel-4074	665	33	-	-	PUNCT
cjel-4074	665	34	year	year	NOUN
cjel-4074	665	35	amortization	amortization	NOUN
cjel-4074	665	36	with	with	ADP
cjel-4074	665	37	respect	respect	NOUN
cjel-4074	665	38	to	to	ADP
cjel-4074	665	39	certain	certain	ADJ
cjel-4074	665	40	components	component	NOUN
cjel-4074	665	41	of	of	ADP
cjel-4074	665	42	a	a	DET
cjel-4074	665	43	structure	structure	NOUN
cjel-4074	665	44	and	and	CCONJ
cjel-4074	665	45	accelerated	accelerate	VERB
cjel-4074	665	46	depreciation	depreciation	NOUN
cjel-4074	665	47	with	with	ADP
cjel-4074	665	48	respect	respect	NOUN
cjel-4074	665	49	to	to	ADP
cjel-4074	665	50	others	other	NOUN
cjel-4074	665	51	.	.	PUNCT
cjel-4074	665	52	"	"	PUNCT
cjel-4074	666	1	101	101	NUM
cjel-4074	666	2	.	.	PUNCT
cjel-4074	666	3	h.r	h.r	PROPN
cjel-4074	666	4	.	.	PROPN
cjel-4074	666	5	6715	6715	NUM
cjel-4074	666	6	,	,	PUNCT
cjel-4074	666	7	95th	95th	ADJ
cjel-4074	666	8	cong	cong	NOUN
cjel-4074	666	9	.	.	PUNCT
cjel-4074	666	10	,	,	PUNCT
cjel-4074	666	11	1st	1st	ADJ
cjel-4074	666	12	sess	sess	NOUN
cjel-4074	666	13	.	.	PUNCT
cjel-4074	667	1	§	§	PROPN
cjel-4074	667	2	2(f)(6	2(f)(6	NUM
cjel-4074	667	3	)	)	PUNCT
cjel-4074	667	4	(	(	PUNCT
cjel-4074	667	5	1977	1977	NUM
cjel-4074	667	6	)	)	PUNCT
cjel-4074	667	7	.	.	PUNCT
cjel-4074	668	1	102	102	NUM
cjel-4074	668	2	.	.	PUNCT
cjel-4074	669	1	new	new	ADJ
cjel-4074	669	2	i.r.c	i.r.c	NOUN
cjel-4074	669	3	.	.	PUNCT
cjel-4074	670	1	§	§	PROPN
cjel-4074	670	2	191(c	191(c	PROPN
cjel-4074	670	3	)	)	PUNCT
cjel-4074	670	4	contains	contain	VERB
cjel-4074	670	5	a	a	DET
cjel-4074	670	6	similar	similar	ADJ
cjel-4074	670	7	weakness	weakness	NOUN
cjel-4074	670	8	.	.	PUNCT
cjel-4074	671	1	it	it	PRON
cjel-4074	671	2	provides	provide	VERB
cjel-4074	671	3	that	that	SCONJ
cjel-4074	671	4	a	a	DET
cjel-4074	671	5	taxpayer	taxpayer	NOUN
cjel-4074	671	6	who	who	PRON
cjel-4074	671	7	has	have	AUX
cjel-4074	671	8	once	once	ADV
cjel-4074	671	9	discontinued	discontinue	VERB
cjel-4074	671	10	the	the	DET
cjel-4074	671	11	amortization	amortization	NOUN
cjel-4074	671	12	deductions	deduction	NOUN
cjel-4074	671	13	"	"	PUNCT
cjel-4074	671	14	shall	shall	AUX
cjel-4074	671	15	not	not	PART
cjel-4074	671	16	be	be	AUX
cjel-4074	671	17	entitled	entitle	VERB
cjel-4074	671	18	to	to	ADP
cjel-4074	671	19	any	any	DET
cjel-4074	671	20	further	further	ADJ
cjel-4074	671	21	amortization	amortization	NOUN
cjel-4074	671	22	deduction	deduction	NOUN
cjel-4074	671	23	under	under	ADP
cjel-4074	671	24	this	this	DET
cjel-4074	671	25	section	section	NOUN
cjel-4074	671	26	with	with	ADP
cjel-4074	671	27	respect	respect	NOUN
cjel-4074	671	28	to	to	ADP
cjel-4074	671	29	such	such	ADJ
cjel-4074	671	30	certified	certified	ADJ
cjel-4074	671	31	historic	historic	ADJ
cjel-4074	671	32	structure	structure	NOUN
cjel-4074	671	33	.	.	PUNCT
cjel-4074	671	34	"	"	PUNCT
cjel-4074	672	1	the	the	DET
cjel-4074	672	2	section	section	NOUN
cjel-4074	672	3	fails	fail	VERB
cjel-4074	672	4	to	to	PART
cjel-4074	672	5	take	take	VERB
cjel-4074	672	6	into	into	ADP
cjel-4074	672	7	account	account	NOUN
cjel-4074	672	8	the	the	DET
cjel-4074	672	9	taxpayer	taxpayer	NOUN
cjel-4074	672	10	who	who	PRON
cjel-4074	672	11	undertakes	undertake	VERB
cjel-4074	672	12	a	a	DET
cjel-4074	672	13	series	series	NOUN
cjel-4074	672	14	of	of	ADP
cjel-4074	672	15	certified	certify	VERB
cjel-4074	672	16	rehabilitations	rehabilitation	NOUN
cjel-4074	672	17	of	of	ADP
cjel-4074	672	18	a	a	DET
cjel-4074	672	19	single	single	ADJ
cjel-4074	672	20	structure	structure	NOUN
cjel-4074	672	21	,	,	PUNCT
cjel-4074	672	22	and	and	CCONJ
cjel-4074	672	23	who	who	PRON
cjel-4074	672	24	is	be	AUX
cjel-4074	672	25	presently	presently	ADV
cjel-4074	672	26	discouraged	discouraged	ADJ
cjel-4074	672	27	from	from	ADP
cjel-4074	672	28	exercising	exercise	VERB
cjel-4074	672	29	his	his	PRON
cjel-4074	672	30	right	right	NOUN
cjel-4074	672	31	to	to	PART
cjel-4074	672	32	discontinue	discontinue	VERB
cjel-4074	672	33	the	the	DET
cjel-4074	672	34	use	use	NOUN
cjel-4074	672	35	of	of	ADP
cjel-4074	672	36	amortization	amortization	NOUN
cjel-4074	672	37	before	before	SCONJ
cjel-4074	672	38	5	5	NUM
cjel-4074	672	39	years	year	NOUN
cjel-4074	672	40	have	have	AUX
cjel-4074	672	41	elapsed	elapse	VERB
cjel-4074	672	42	for	for	ADP
cjel-4074	672	43	fear	fear	NOUN
cjel-4074	672	44	of	of	ADP
cjel-4074	672	45	permanently	permanently	ADV
cjel-4074	672	46	losing	lose	VERB
cjel-4074	672	47	his	his	PRON
cjel-4074	672	48	right	right	NOUN
cjel-4074	672	49	to	to	PART
cjel-4074	672	50	elect	elect	VERB
cjel-4074	672	51	amortization	amortization	NOUN
cjel-4074	672	52	deductions	deduction	NOUN
cjel-4074	672	53	with	with	ADP
cjel-4074	672	54	respect	respect	NOUN
cjel-4074	672	55	to	to	ADP
cjel-4074	672	56	that	that	DET
cjel-4074	672	57	structure	structure	NOUN
cjel-4074	672	58	.	.	PUNCT
cjel-4074	673	1	103	103	NUM
cjel-4074	673	2	.	.	PUNCT
cjel-4074	674	1	one	one	NUM
cjel-4074	674	2	commentator	commentator	NOUN
cjel-4074	674	3	has	have	AUX
cjel-4074	674	4	raised	raise	VERB
cjel-4074	674	5	the	the	DET
cjel-4074	674	6	question	question	NOUN
cjel-4074	674	7	of	of	ADP
cjel-4074	674	8	whether	whether	SCONJ
cjel-4074	674	9	a	a	DET
cjel-4074	674	10	taxpayer	taxpayer	NOUN
cjel-4074	674	11	who	who	PRON
cjel-4074	674	12	rehabilitates	rehabilitate	VERB
cjel-4074	674	13	an	an	DET
cjel-4074	674	14	historic	historic	ADJ
cjel-4074	674	15	structure	structure	NOUN
cjel-4074	674	16	for	for	ADP
cjel-4074	674	17	use	use	NOUN
cjel-4074	674	18	as	as	ADP
cjel-4074	674	19	rental	rental	ADJ
cjel-4074	674	20	housing	housing	NOUN
cjel-4074	674	21	for	for	ADP
cjel-4074	674	22	low	low	ADJ
cjel-4074	674	23	-	-	PUNCT
cjel-4074	674	24	income	income	NOUN
cjel-4074	674	25	families	family	NOUN
cjel-4074	674	26	(	(	PUNCT
cjel-4074	674	27	as	as	SCONJ
cjel-4074	674	28	defined	define	VERB
cjel-4074	674	29	by	by	ADP
cjel-4074	674	30	i.r.c	i.r.c	NOUN
cjel-4074	674	31	.	.	PUNCT
cjel-4074	675	1	§	§	PROPN
cjel-4074	675	2	167(k	167(k	PROPN
cjel-4074	675	3	)	)	PUNCT
cjel-4074	675	4	)	)	PUNCT
cjel-4074	675	5	could	could	AUX
cjel-4074	675	6	combine	combine	VERB
cjel-4074	675	7	the	the	DET
cjel-4074	675	8	5	5	NUM
cjel-4074	675	9	-	-	PUNCT
cjel-4074	675	10	year	year	NOUN
cjel-4074	675	11	amortization	amortization	NOUN
cjel-4074	675	12	allowance	allowance	NOUN
cjel-4074	675	13	of	of	ADP
cjel-4074	675	14	§	§	PROPN
cjel-4074	675	15	167(k	167(k	PROPN
cjel-4074	675	16	)	)	PUNCT
cjel-4074	675	17	with	with	ADP
cjel-4074	675	18	the	the	DET
cjel-4074	675	19	accelerated	accelerated	ADJ
cjel-4074	675	20	depreciation	depreciation	NOUN
cjel-4074	675	21	provisions	provision	NOUN
cjel-4074	675	22	of	of	ADP
cjel-4074	675	23	new	new	ADJ
cjel-4074	675	24	§	§	PROPN
cjel-4074	675	25	167(o	167(o	PROPN
cjel-4074	675	26	)	)	PUNCT
cjel-4074	675	27	.	.	PUNCT
cjel-4074	676	1	see	see	VERB
cjel-4074	676	2	hessel	hessel	NOUN
cjel-4074	676	3	,	,	PUNCT
cjel-4074	676	4	tax	tax	NOUN
cjel-4074	676	5	incentives	incentive	NOUN
cjel-4074	676	6	for	for	ADP
cjel-4074	676	7	preservation	preservation	NOUN
cjel-4074	676	8	and	and	CCONJ
cjel-4074	676	9	rehabilitation	rehabilitation	NOUN
cjel-4074	676	10	of	of	ADP
cjel-4074	676	11	historic	historic	ADJ
cjel-4074	676	12	properties	property	NOUN
cjel-4074	676	13	,	,	PUNCT
cjel-4074	676	14	5	5	NUM
cjel-4074	676	15	j.	j.	PROPN
cjel-4074	676	16	real	real	ADJ
cjel-4074	676	17	est	est	X
cjel-4074	676	18	.	.	PUNCT
cjel-4074	677	1	1978	1978	NUM
cjel-4074	677	2	]	]	PUNCT
cjel-4074	677	3	historic	historic	ADJ
cjel-4074	677	4	preservation	preservation	NOUN
cjel-4074	677	5	and	and	CCONJ
cjel-4074	677	6	the	the	DET
cjel-4074	677	7	tax	tax	NOUN
cjel-4074	677	8	reform	reform	NOUN
cjel-4074	677	9	act	act	NOUN
cjel-4074	677	10	of	of	ADP
cjel-4074	677	11	1976	1976	NUM
cjel-4074	677	12	251	251	NUM
cjel-4074	677	13	d.	d.	PROPN
cjel-4074	677	14	lessees	lessee	NOUN
cjel-4074	677	15	and	and	CCONJ
cjel-4074	677	16	the	the	DET
cjel-4074	677	17	tra	tra	ADJ
cjel-4074	677	18	one	one	NUM
cjel-4074	677	19	final	final	ADJ
cjel-4074	677	20	issue	issue	NOUN
cjel-4074	677	21	under	under	ADP
cjel-4074	677	22	the	the	DET
cjel-4074	677	23	tra	tra	NOUN
cjel-4074	677	24	is	be	AUX
cjel-4074	677	25	whether	whether	SCONJ
cjel-4074	677	26	lessees	lessee	NOUN
cjel-4074	677	27	who	who	PRON
cjel-4074	677	28	wish	wish	VERB
cjel-4074	677	29	to	to	PART
cjel-4074	677	30	undertake	undertake	VERB
cjel-4074	677	31	certified	certified	ADJ
cjel-4074	677	32	rehabilitations	rehabilitation	NOUN
cjel-4074	677	33	will	will	AUX
cjel-4074	677	34	be	be	AUX
cjel-4074	677	35	eligible	eligible	ADJ
cjel-4074	677	36	for	for	ADP
cjel-4074	677	37	the	the	DET
cjel-4074	677	38	tax	tax	NOUN
cjel-4074	677	39	benefits	benefit	NOUN
cjel-4074	677	40	created	create	VERB
cjel-4074	677	41	by	by	ADP
cjel-4074	677	42	section	section	NOUN
cjel-4074	677	43	2124	2124	NUM
cjel-4074	677	44	.	.	PUNCT
cjel-4074	678	1	section	section	NOUN
cjel-4074	678	2	191(f	191(f	PROPN
cjel-4074	678	3	)	)	PUNCT
cjel-4074	678	4	of	of	ADP
cjel-4074	678	5	the	the	DET
cjel-4074	678	6	internal	internal	PROPN
cjel-4074	678	7	revenue	revenue	NOUN
cjel-4074	678	8	code	code	NOUN
cjel-4074	678	9	specifically	specifically	ADV
cjel-4074	678	10	allows	allow	VERB
cjel-4074	678	11	life	life	NOUN
cjel-4074	678	12	tenants	tenant	NOUN
cjel-4074	678	13	to	to	PART
cjel-4074	678	14	take	take	VERB
cjel-4074	678	15	amortization	amortization	NOUN
cjel-4074	678	16	deductions	deduction	NOUN
cjel-4074	678	17	,	,	PUNCT
cjel-4074	678	18	and	and	CCONJ
cjel-4074	678	19	the	the	DET
cjel-4074	678	20	regulations	regulation	NOUN
cjel-4074	678	21	clearly	clearly	ADV
cjel-4074	678	22	authorize	authorize	VERB
cjel-4074	678	23	record	record	NOUN
cjel-4074	678	24	owners	owner	NOUN
cjel-4074	678	25	of	of	ADP
cjel-4074	678	26	historic	historic	ADJ
cjel-4074	678	27	properties	property	NOUN
cjel-4074	678	28	to	to	PART
cjel-4074	678	29	benefit	benefit	VERB
cjel-4074	678	30	under	under	ADP
cjel-4074	678	31	the	the	DET
cjel-4074	678	32	act	act	NOUN
cjel-4074	678	33	.	.	PUNCT
cjel-4074	679	1	nowhere	nowhere	ADV
cjel-4074	679	2	,	,	PUNCT
cjel-4074	679	3	however	however	ADV
cjel-4074	679	4	,	,	PUNCT
cjel-4074	679	5	is	be	AUX
cjel-4074	679	6	there	there	PRON
cjel-4074	679	7	any	any	DET
cjel-4074	679	8	provision	provision	NOUN
cjel-4074	679	9	made	make	VERB
cjel-4074	679	10	for	for	ADP
cjel-4074	679	11	those	those	PRON
cjel-4074	679	12	who	who	PRON
cjel-4074	679	13	hold	hold	VERB
cjel-4074	679	14	less	less	ADJ
cjel-4074	679	15	than	than	ADP
cjel-4074	679	16	a	a	DET
cjel-4074	679	17	life	life	NOUN
cjel-4074	679	18	interest	interest	NOUN
cjel-4074	679	19	in	in	ADP
cjel-4074	679	20	the	the	DET
cjel-4074	679	21	property	property	NOUN
cjel-4074	679	22	.	.	PUNCT
cjel-4074	680	1	treasury	treasury	PROPN
cjel-4074	680	2	regulations	regulation	NOUN
cjel-4074	680	3	section	section	NOUN
cjel-4074	680	4	1.167(a)-4	1.167(a)-4	PROPN
cjel-4074	680	5	suggest	suggest	VERB
cjel-4074	680	6	that	that	SCONJ
cjel-4074	680	7	a	a	DET
cjel-4074	680	8	lessee	lessee	NOUN
cjel-4074	680	9	may	may	AUX
cjel-4074	680	10	recover	recover	VERB
cjel-4074	680	11	capital	capital	NOUN
cjel-4074	680	12	expenditures	expenditure	NOUN
cjel-4074	680	13	for	for	ADP
cjel-4074	680	14	permanent	permanent	ADJ
cjel-4074	680	15	improvements	improvement	NOUN
cjel-4074	680	16	to	to	PART
cjel-4074	680	17	leased	lease	VERB
cjel-4074	680	18	property	property	NOUN
cjel-4074	680	19	through	through	ADP
cjel-4074	680	20	allowances	allowance	NOUN
cjel-4074	680	21	for	for	ADP
cjel-4074	680	22	depreciation	depreciation	NOUN
cjel-4074	680	23	or	or	CCONJ
cjel-4074	680	24	amortization	amortization	NOUN
cjel-4074	680	25	.	.	PUNCT
cjel-4074	681	1	the	the	DET
cjel-4074	681	2	internal	internal	ADJ
cjel-4074	681	3	revenue	revenue	NOUN
cjel-4074	681	4	service	service	NOUN
cjel-4074	681	5	,	,	PUNCT
cjel-4074	681	6	however	however	ADV
cjel-4074	681	7	,	,	PUNCT
cjel-4074	681	8	has	have	AUX
cjel-4074	681	9	taken	take	VERB
cjel-4074	681	10	the	the	DET
cjel-4074	681	11	tentative	tentative	ADJ
cjel-4074	681	12	position	position	NOUN
cjel-4074	681	13	that	that	SCONJ
cjel-4074	681	14	lessees	lessee	NOUN
cjel-4074	681	15	are	be	AUX
cjel-4074	681	16	not	not	PART
cjel-4074	681	17	eligible	eligible	ADJ
cjel-4074	681	18	for	for	ADP
cjel-4074	681	19	any	any	PRON
cjel-4074	681	20	of	of	ADP
cjel-4074	681	21	the	the	DET
cjel-4074	681	22	historic	historic	ADJ
cjel-4074	681	23	preservation	preservation	NOUN
cjel-4074	681	24	tax	tax	NOUN
cjel-4074	681	25	benefits	benefit	NOUN
cjel-4074	681	26	under	under	ADP
cjel-4074	681	27	the	the	DET
cjel-4074	681	28	tra	tra	NOUN
cjel-4074	681	29	.	.	PROPN
cjel-4074	681	30	10	10	NUM
cjel-4074	681	31	4	4	NUM
cjel-4074	681	32	this	this	DET
cjel-4074	681	33	position	position	NOUN
cjel-4074	681	34	seems	seem	VERB
cjel-4074	681	35	to	to	PART
cjel-4074	681	36	be	be	AUX
cjel-4074	681	37	contrary	contrary	ADJ
cjel-4074	681	38	to	to	ADP
cjel-4074	681	39	standard	standard	ADJ
cjel-4074	681	40	practice	practice	NOUN
cjel-4074	681	41	and	and	CCONJ
cjel-4074	681	42	inadvisable	inadvisable	ADJ
cjel-4074	681	43	for	for	ADP
cjel-4074	681	44	policy	policy	NOUN
cjel-4074	681	45	reasons	reason	NOUN
cjel-4074	681	46	.	.	PUNCT
cjel-4074	682	1	the	the	DET
cjel-4074	682	2	federal	federal	ADJ
cjel-4074	682	3	tax	tax	NOUN
cjel-4074	682	4	laws	law	NOUN
cjel-4074	682	5	are	be	AUX
cjel-4074	682	6	capable	capable	ADJ
cjel-4074	682	7	of	of	ADP
cjel-4074	682	8	encouraging	encourage	VERB
cjel-4074	682	9	the	the	DET
cjel-4074	682	10	rehabilitation	rehabilitation	NOUN
cjel-4074	682	11	of	of	ADP
cjel-4074	682	12	innumerable	innumerable	ADJ
cjel-4074	682	13	historic	historic	ADJ
cjel-4074	682	14	buildings	building	NOUN
cjel-4074	682	15	owned	own	VERB
cjel-4074	682	16	by	by	ADP
cjel-4074	682	17	governments	government	NOUN
cjel-4074	682	18	or	or	CCONJ
cjel-4074	682	19	other	other	ADJ
cjel-4074	682	20	tax	tax	NOUN
cjel-4074	682	21	-	-	PUNCT
cjel-4074	682	22	exempt	exempt	ADJ
cjel-4074	682	23	organizations	organization	NOUN
cjel-4074	682	24	only	only	ADV
cjel-4074	682	25	if	if	SCONJ
cjel-4074	682	26	lessees	lessee	NOUN
cjel-4074	682	27	of	of	ADP
cjel-4074	682	28	such	such	ADJ
cjel-4074	682	29	buildings	building	NOUN
cjel-4074	682	30	are	be	AUX
cjel-4074	682	31	allowed	allow	VERB
cjel-4074	682	32	to	to	PART
cjel-4074	682	33	take	take	VERB
cjel-4074	682	34	advantage	advantage	NOUN
cjel-4074	682	35	of	of	ADP
cjel-4074	682	36	the	the	DET
cjel-4074	682	37	act	act	NOUN
cjel-4074	682	38	's	's	PART
cjel-4074	682	39	benefits	benefit	NOUN
cjel-4074	682	40	.	.	PUNCT
cjel-4074	683	1	any	any	DET
cjel-4074	683	2	concern	concern	NOUN
cjel-4074	683	3	for	for	ADP
cjel-4074	683	4	protecting	protect	VERB
cjel-4074	683	5	the	the	DET
cjel-4074	683	6	rights	right	NOUN
cjel-4074	683	7	of	of	ADP
cjel-4074	683	8	the	the	DET
cjel-4074	683	9	record	record	NOUN
cjel-4074	683	10	owner	owner	NOUN
cjel-4074	683	11	reluctant	reluctant	ADJ
cjel-4074	683	12	to	to	PART
cjel-4074	683	13	have	have	VERB
cjel-4074	683	14	his	his	PRON
cjel-4074	683	15	building	building	NOUN
cjel-4074	683	16	designated	designate	VERB
cjel-4074	683	17	historically	historically	ADV
cjel-4074	683	18	significant	significant	ADJ
cjel-4074	683	19	can	can	AUX
cjel-4074	683	20	be	be	AUX
cjel-4074	683	21	met	meet	VERB
cjel-4074	683	22	by	by	ADP
cjel-4074	683	23	giving	give	VERB
cjel-4074	683	24	him	he	PRON
cjel-4074	683	25	a	a	DET
cjel-4074	683	26	voice	voice	NOUN
cjel-4074	683	27	in	in	ADP
cjel-4074	683	28	or	or	CCONJ
cjel-4074	683	29	control	control	VERB
cjel-4074	683	30	over	over	ADP
cjel-4074	683	31	the	the	DET
cjel-4074	683	32	certification	certification	NOUN
cjel-4074	683	33	process	process	NOUN
cjel-4074	683	34	.	.	PUNCT
cjel-4074	684	1	iv	iv	X
cjel-4074	684	2	.	.	PUNCT
cjel-4074	684	3	conclusion	conclusion	NOUN
cjel-4074	684	4	it	it	PRON
cjel-4074	684	5	is	be	AUX
cjel-4074	684	6	clear	clear	ADJ
cjel-4074	684	7	that	that	SCONJ
cjel-4074	684	8	certain	certain	ADJ
cjel-4074	684	9	tax	tax	NOUN
cjel-4074	684	10	and	and	CCONJ
cjel-4074	684	11	other	other	ADJ
cjel-4074	684	12	considerations	consideration	NOUN
cjel-4074	684	13	may	may	AUX
cjel-4074	684	14	render	render	VERB
cjel-4074	684	15	the	the	DET
cjel-4074	684	16	tra	tra	NOUN
cjel-4074	684	17	less	less	ADV
cjel-4074	684	18	effective	effective	ADJ
cjel-4074	684	19	than	than	SCONJ
cjel-4074	684	20	was	be	AUX
cjel-4074	684	21	originally	originally	ADV
cjel-4074	684	22	intended	intend	VERB
cjel-4074	684	23	.	.	PUNCT
cjel-4074	685	1	all	all	DET
cjel-4074	685	2	the	the	DET
cjel-4074	685	3	technical	technical	ADJ
cjel-4074	685	4	problems	problem	NOUN
cjel-4074	685	5	and	and	CCONJ
cjel-4074	685	6	open	open	ADJ
cjel-4074	685	7	issues	issue	NOUN
cjel-4074	685	8	outlined	outline	VERB
cjel-4074	685	9	above	above	ADV
cjel-4074	685	10	have	have	VERB
cjel-4074	685	11	the	the	DET
cjel-4074	685	12	effect	effect	NOUN
cjel-4074	685	13	of	of	ADP
cjel-4074	685	14	making	make	VERB
cjel-4074	685	15	the	the	DET
cjel-4074	685	16	act	act	NOUN
cjel-4074	685	17	's	's	PART
cjel-4074	685	18	benefits	benefit	NOUN
cjel-4074	685	19	less	less	ADV
cjel-4074	685	20	certain	certain	ADJ
cjel-4074	685	21	or	or	CCONJ
cjel-4074	685	22	less	less	ADV
cjel-4074	685	23	attractive	attractive	ADJ
cjel-4074	685	24	,	,	PUNCT
cjel-4074	685	25	thereby	thereby	ADV
cjel-4074	685	26	diminishing	diminish	VERB
cjel-4074	685	27	the	the	DET
cjel-4074	685	28	potential	potential	ADJ
cjel-4074	685	29	incentives	incentive	NOUN
cjel-4074	685	30	for	for	ADP
cjel-4074	685	31	preservation	preservation	NOUN
cjel-4074	685	32	.	.	PUNCT
cjel-4074	686	1	other	other	ADJ
cjel-4074	686	2	provisions	provision	NOUN
cjel-4074	686	3	of	of	ADP
cjel-4074	686	4	the	the	DET
cjel-4074	686	5	tra	tra	NOUN
cjel-4074	686	6	which	which	PRON
cjel-4074	686	7	have	have	VERB
cjel-4074	686	8	the	the	DET
cjel-4074	686	9	effect	effect	NOUN
cjel-4074	686	10	of	of	ADP
cjel-4074	686	11	dealing	deal	VERB
cjel-4074	686	12	more	more	ADV
cjel-4074	686	13	harshly	harshly	ADV
cjel-4074	686	14	with	with	ADP
cjel-4074	686	15	tax	tax	NOUN
cjel-4074	686	16	preference	preference	NOUN
cjel-4074	686	17	items	item	NOUN
cjel-4074	686	18	may	may	AUX
cjel-4074	686	19	also	also	ADV
cjel-4074	686	20	serve	serve	VERB
cjel-4074	686	21	to	to	PART
cjel-4074	686	22	reduce	reduce	VERB
cjel-4074	686	23	the	the	DET
cjel-4074	686	24	impact	impact	NOUN
cjel-4074	686	25	of	of	ADP
cjel-4074	686	26	tax	tax	NOUN
cjel-4074	686	27	.	.	PUNCT
cjel-4074	687	1	5	5	NUM
cjel-4074	687	2	,	,	PUNCT
cjel-4074	687	3	17	17	NUM
cjel-4074	687	4	1977	1977	NUM
cjel-4074	687	5	)	)	PUNCT
cjel-4074	687	6	.	.	PUNCT
cjel-4074	688	1	in	in	ADP
cjel-4074	688	2	light	light	NOUN
cjel-4074	688	3	of	of	ADP
cjel-4074	688	4	the	the	DET
cjel-4074	688	5	particular	particular	ADJ
cjel-4074	688	6	fear	fear	NOUN
cjel-4074	688	7	that	that	SCONJ
cjel-4074	688	8	historic	historic	ADJ
cjel-4074	688	9	preservation	preservation	NOUN
cjel-4074	688	10	can	can	AUX
cjel-4074	688	11	often	often	ADV
cjel-4074	688	12	have	have	AUX
cjel-4074	688	13	the	the	DET
cjel-4074	688	14	effect	effect	NOUN
cjel-4074	688	15	of	of	ADP
cjel-4074	688	16	dislocating	dislocate	VERB
cjel-4074	688	17	less	less	ADV
cjel-4074	688	18	affluent	affluent	ADJ
cjel-4074	688	19	prior	prior	ADJ
cjel-4074	688	20	residents	resident	NOUN
cjel-4074	688	21	of	of	ADP
cjel-4074	688	22	the	the	DET
cjel-4074	688	23	rehabilitated	rehabilitate	VERB
cjel-4074	688	24	neighborhood	neighborhood	NOUN
cjel-4074	688	25	,	,	PUNCT
cjel-4074	688	26	see	see	VERB
cjel-4074	688	27	note	note	VERB
cjel-4074	688	28	12	12	NUM
cjel-4074	688	29	supra	supra	NOUN
cjel-4074	688	30	.	.	PUNCT
cjel-4074	689	1	policy	policy	NOUN
cjel-4074	689	2	-	-	PUNCT
cjel-4074	689	3	makers	maker	NOUN
cjel-4074	689	4	may	may	AUX
cjel-4074	689	5	wish	wish	VERB
cjel-4074	689	6	to	to	PART
cjel-4074	689	7	consider	consider	VERB
cjel-4074	689	8	whether	whether	SCONJ
cjel-4074	689	9	the	the	DET
cjel-4074	689	10	taxpayer	taxpayer	NOUN
cjel-4074	689	11	who	who	PRON
cjel-4074	689	12	undertakes	undertake	VERB
cjel-4074	689	13	to	to	ADP
cjel-4074	689	14	both	both	CCONJ
cjel-4074	689	15	rehabilitate	rehabilitate	VERB
cjel-4074	689	16	and	and	CCONJ
cjel-4074	689	17	provide	provide	VERB
cjel-4074	689	18	low	low	ADJ
cjel-4074	689	19	-	-	PUNCT
cjel-4074	689	20	income	income	NOUN
cjel-4074	689	21	rental	rental	ADJ
cjel-4074	689	22	housing	housing	NOUN
cjel-4074	689	23	might	might	AUX
cjel-4074	689	24	not	not	PART
cjel-4074	689	25	deserve	deserve	VERB
cjel-4074	689	26	the	the	DET
cjel-4074	689	27	double	double	ADJ
cjel-4074	689	28	reward	reward	NOUN
cjel-4074	689	29	of	of	ADP
cjel-4074	689	30	§	§	PROPN
cjel-4074	689	31	167(k	167(k	PROPN
cjel-4074	689	32	)	)	PUNCT
cjel-4074	689	33	amortization	amortization	NOUN
cjel-4074	689	34	combined	combine	VERB
cjel-4074	689	35	with	with	ADP
cjel-4074	689	36	new	new	ADJ
cjel-4074	689	37	§	§	PROPN
cjel-4074	689	38	167	167	NUM
cjel-4074	689	39	(	(	PUNCT
cjel-4074	689	40	o	o	NOUN
cjel-4074	689	41	)	)	PUNCT
cjel-4074	689	42	accelerated	accelerate	VERB
cjel-4074	689	43	depreciation	depreciation	NOUN
cjel-4074	689	44	.	.	PUNCT
cjel-4074	690	1	104	104	NUM
cjel-4074	690	2	.	.	PUNCT
cjel-4074	691	1	national	national	PROPN
cjel-4074	691	2	trust	trust	PROPN
cjel-4074	691	3	for	for	ADP
cjel-4074	691	4	historic	historic	ADJ
cjel-4074	691	5	preservation	preservation	NOUN
cjel-4074	691	6	,	,	PUNCT
cjel-4074	691	7	questions	question	NOUN
cjel-4074	691	8	and	and	CCONJ
cjel-4074	691	9	answers	answer	NOUN
cjel-4074	691	10	on	on	ADP
cjel-4074	691	11	the	the	DET
cjel-4074	691	12	historic	historic	ADJ
cjel-4074	691	13	preservation	preservation	NOUN
cjel-4074	691	14	provisions	provision	NOUN
cjel-4074	691	15	of	of	ADP
cjel-4074	691	16	the	the	DET
cjel-4074	691	17	tax	tax	NOUN
cjel-4074	691	18	reform	reform	NOUN
cjel-4074	691	19	act	act	VERB
cjel-4074	691	20	7	7	NUM
cjel-4074	691	21	(	(	PUNCT
cjel-4074	691	22	1977	1977	NUM
cjel-4074	691	23	)	)	PUNCT
cjel-4074	691	24	.	.	PUNCT
cjel-4074	692	1	columbia	columbia	PROPN
cjel-4074	692	2	journal	journal	PROPN
cjel-4074	692	3	of	of	ADP
cjel-4074	692	4	environmental	environmental	ADJ
cjel-4074	692	5	law	law	NOUN
cjel-4074	693	1	[	[	X
cjel-4074	693	2	4	4	NUM
cjel-4074	693	3	:	:	SYM
cjel-4074	693	4	221	221	NUM
cjel-4074	693	5	section	section	NOUN
cjel-4074	693	6	2124	2124	NUM
cjel-4074	693	7	on	on	ADP
cjel-4074	693	8	real	real	ADJ
cjel-4074	693	9	estate	estate	NOUN
cjel-4074	693	10	investment	investment	NOUN
cjel-4074	693	11	.	.	PUNCT
cjel-4074	694	1	10	10	NUM
cjel-4074	694	2	5	5	NUM
cjel-4074	694	3	moreover	moreover	ADV
cjel-4074	694	4	,	,	PUNCT
cjel-4074	694	5	the	the	DET
cjel-4074	694	6	administrative	administrative	ADJ
cjel-4074	694	7	demands	demand	NOUN
cjel-4074	694	8	of	of	ADP
cjel-4074	694	9	the	the	DET
cjel-4074	694	10	act	act	NOUN
cjel-4074	694	11	's	's	PART
cjel-4074	694	12	implementation	implementation	NOUN
cjel-4074	694	13	will	will	AUX
cjel-4074	694	14	probably	probably	ADV
cjel-4074	694	15	require	require	VERB
cjel-4074	694	16	a	a	DET
cjel-4074	694	17	congressional	congressional	ADJ
cjel-4074	694	18	appropriation	appropriation	NOUN
cjel-4074	694	19	to	to	PART
cjel-4074	694	20	keep	keep	VERB
cjel-4074	694	21	up	up	ADP
cjel-4074	694	22	a	a	DET
cjel-4074	694	23	smooth	smooth	ADJ
cjel-4074	694	24	operation	operation	NOUN
cjel-4074	694	25	.	.	PUNCT
cjel-4074	695	1	factors	factor	NOUN
cjel-4074	695	2	outside	outside	ADP
cjel-4074	695	3	the	the	DET
cjel-4074	695	4	direct	direct	ADJ
cjel-4074	695	5	sphere	sphere	NOUN
cjel-4074	695	6	of	of	ADP
cjel-4074	695	7	the	the	DET
cjel-4074	695	8	act	act	NOUN
cjel-4074	695	9	's	's	PART
cjel-4074	695	10	tax	tax	NOUN
cjel-4074	695	11	reforms	reform	NOUN
cjel-4074	695	12	will	will	AUX
cjel-4074	695	13	also	also	ADV
cjel-4074	695	14	have	have	VERB
cjel-4074	695	15	a	a	DET
cjel-4074	695	16	considerable	considerable	ADJ
cjel-4074	695	17	impact	impact	NOUN
cjel-4074	695	18	on	on	ADP
cjel-4074	695	19	the	the	DET
cjel-4074	695	20	success	success	NOUN
cjel-4074	695	21	of	of	ADP
cjel-4074	695	22	preservation	preservation	NOUN
cjel-4074	695	23	efforts	effort	NOUN
cjel-4074	695	24	.	.	PUNCT
cjel-4074	696	1	as	as	SCONJ
cjel-4074	696	2	innumerable	innumerable	ADJ
cjel-4074	696	3	commentators	commentator	NOUN
cjel-4074	696	4	have	have	AUX
cjel-4074	696	5	noted	note	VERB
cjel-4074	696	6	,	,	PUNCT
cjel-4074	696	7	local	local	ADJ
cjel-4074	696	8	property	property	NOUN
cjel-4074	696	9	tax	tax	NOUN
cjel-4074	696	10	systems	system	NOUN
cjel-4074	696	11	that	that	PRON
cjel-4074	696	12	immediately	immediately	ADV
cjel-4074	696	13	impose	impose	VERB
cjel-4074	696	14	higher	high	ADJ
cjel-4074	696	15	assessments	assessment	NOUN
cjel-4074	696	16	on	on	ADP
cjel-4074	696	17	the	the	DET
cjel-4074	696	18	rehabilitating	rehabilitate	VERB
cjel-4074	696	19	taxpayer	taxpayer	NOUN
cjel-4074	696	20	can	can	AUX
cjel-4074	696	21	have	have	VERB
cjel-4074	696	22	the	the	DET
cjel-4074	696	23	effect	effect	NOUN
cjel-4074	696	24	of	of	ADP
cjel-4074	696	25	wiping	wipe	VERB
cjel-4074	696	26	out	out	ADP
cjel-4074	696	27	or	or	CCONJ
cjel-4074	696	28	severely	severely	ADV
cjel-4074	696	29	reducing	reduce	VERB
cjel-4074	696	30	the	the	DET
cjel-4074	696	31	economic	economic	ADJ
cjel-4074	696	32	benefit	benefit	NOUN
cjel-4074	696	33	to	to	PART
cjel-4074	696	34	be	be	AUX
cjel-4074	696	35	derived	derive	VERB
cjel-4074	696	36	from	from	ADP
cjel-4074	696	37	rehabilitation	rehabilitation	NOUN
cjel-4074	696	38	.	.	PUNCT
cjel-4074	697	1	'	'	PUNCT
cjel-4074	697	2	0	0	NUM
cjel-4074	697	3	6	6	NUM
cjel-4074	697	4	the	the	DET
cjel-4074	697	5	high	high	ADJ
cjel-4074	697	6	costs	cost	NOUN
cjel-4074	697	7	of	of	ADP
cjel-4074	697	8	maintaining	maintain	VERB
cjel-4074	697	9	old	old	ADJ
cjel-4074	697	10	buildings	building	NOUN
cjel-4074	697	11	continue	continue	VERB
cjel-4074	697	12	.	.	PUNCT
cjel-4074	698	1	10	10	NUM
cjel-4074	698	2	7	7	NUM
cjel-4074	698	3	rehabilitating	rehabilitate	VERB
cjel-4074	698	4	neighborhoods	neighborhood	NOUN
cjel-4074	698	5	without	without	ADP
cjel-4074	698	6	dislocating	dislocate	VERB
cjel-4074	698	7	the	the	DET
cjel-4074	698	8	less	less	ADV
cjel-4074	698	9	affluent	affluent	ADJ
cjel-4074	698	10	residents	resident	NOUN
cjel-4074	698	11	also	also	ADV
cjel-4074	698	12	remains	remain	VERB
cjel-4074	698	13	a	a	DET
cjel-4074	698	14	problem	problem	NOUN
cjel-4074	698	15	.	.	PUNCT
cjel-4074	699	1	108	108	NUM
cjel-4074	699	2	proper	proper	ADJ
cjel-4074	699	3	rehabilitations	rehabilitation	NOUN
cjel-4074	699	4	demand	demand	NOUN
cjel-4074	699	5	skill	skill	NOUN
cjel-4074	699	6	,	,	PUNCT
cjel-4074	699	7	yet	yet	CCONJ
cjel-4074	699	8	there	there	PRON
cjel-4074	699	9	is	be	VERB
cjel-4074	699	10	a	a	DET
cjel-4074	699	11	shortage	shortage	NOUN
cjel-4074	699	12	of	of	ADP
cjel-4074	699	13	architects	architect	NOUN
cjel-4074	699	14	and	and	CCONJ
cjel-4074	699	15	technicians	technician	NOUN
cjel-4074	699	16	well	well	ADV
cjel-4074	699	17	trained	train	VERB
cjel-4074	699	18	in	in	ADP
cjel-4074	699	19	restoration	restoration	NOUN
cjel-4074	699	20	techniques	technique	NOUN
cjel-4074	699	21	.	.	PUNCT
cjel-4074	700	1	10	10	NUM
cjel-4074	700	2	9	9	NUM
cjel-4074	700	3	furthermore	furthermore	ADV
cjel-4074	700	4	,	,	PUNCT
cjel-4074	700	5	there	there	PRON
cjel-4074	700	6	is	be	VERB
cjel-4074	700	7	a	a	DET
cjel-4074	700	8	need	need	NOUN
cjel-4074	700	9	for	for	ADP
cjel-4074	700	10	preliminary	preliminary	ADJ
cjel-4074	700	11	funding	funding	NOUN
cjel-4074	700	12	at	at	ADP
cjel-4074	700	13	the	the	DET
cjel-4074	700	14	planning	planning	NOUN
cjel-4074	700	15	end	end	NOUN
cjel-4074	700	16	of	of	ADP
cjel-4074	700	17	local	local	ADJ
cjel-4074	700	18	projects	project	NOUN
cjel-4074	700	19	,	,	PUNCT
cjel-4074	700	20	without	without	ADP
cjel-4074	700	21	which	which	PRON
cjel-4074	700	22	desired	desire	VERB
cjel-4074	700	23	rehabilitation	rehabilitation	NOUN
cjel-4074	700	24	may	may	AUX
cjel-4074	700	25	never	never	ADV
cjel-4074	700	26	even	even	ADV
cjel-4074	700	27	get	get	VERB
cjel-4074	700	28	off	off	ADP
cjel-4074	700	29	the	the	DET
cjel-4074	700	30	ground	ground	NOUN
cjel-4074	700	31	.	.	PUNCT
cjel-4074	701	1	110	110	NUM
cjel-4074	701	2	finally	finally	ADV
cjel-4074	701	3	,	,	PUNCT
cjel-4074	701	4	there	there	PRON
cjel-4074	701	5	is	be	VERB
cjel-4074	701	6	the	the	DET
cjel-4074	701	7	question	question	NOUN
cjel-4074	701	8	of	of	ADP
cjel-4074	701	9	whether	whether	SCONJ
cjel-4074	701	10	a	a	DET
cjel-4074	701	11	program	program	NOUN
cjel-4074	701	12	of	of	ADP
cjel-4074	701	13	direct	direct	ADJ
cjel-4074	701	14	federal	federal	ADJ
cjel-4074	701	15	expenditures	expenditure	NOUN
cjel-4074	701	16	may	may	AUX
cjel-4074	701	17	not	not	PART
cjel-4074	701	18	make	make	VERB
cjel-4074	701	19	more	more	ADJ
cjel-4074	701	20	sense	sense	NOUN
cjel-4074	701	21	than	than	ADP
cjel-4074	701	22	tax	tax	NOUN
cjel-4074	701	23	incentives	incentive	NOUN
cjel-4074	701	24	.	.	PUNCT
cjel-4074	702	1	the	the	DET
cjel-4074	702	2	peculiarities	peculiarity	NOUN
cjel-4074	702	3	of	of	ADP
cjel-4074	702	4	the	the	DET
cjel-4074	702	5	tax	tax	NOUN
cjel-4074	702	6	approach	approach	NOUN
cjel-4074	702	7	are	be	AUX
cjel-4074	702	8	such	such	ADJ
cjel-4074	702	9	that	that	SCONJ
cjel-4074	702	10	owners	owner	NOUN
cjel-4074	702	11	of	of	ADP
cjel-4074	702	12	nondepreciable	nondepreciable	ADJ
cjel-4074	702	13	property	property	NOUN
cjel-4074	702	14	and	and	CCONJ
cjel-4074	702	15	tax	tax	NOUN
cjel-4074	702	16	-	-	PUNCT
cjel-4074	702	17	exempt	exempt	ADJ
cjel-4074	702	18	owners	owner	NOUN
cjel-4074	702	19	,	,	PUNCT
cjel-4074	702	20	including	include	VERB
cjel-4074	702	21	many	many	ADJ
cjel-4074	702	22	preservation	preservation	NOUN
cjel-4074	702	23	societies	society	NOUN
cjel-4074	702	24	,	,	PUNCT
cjel-4074	702	25	are	be	AUX
cjel-4074	702	26	left	leave	VERB
cjel-4074	702	27	totally	totally	ADV
cjel-4074	702	28	unaffected	unaffected	ADJ
cjel-4074	702	29	by	by	ADP
cjel-4074	702	30	the	the	DET
cjel-4074	702	31	benefits	benefit	NOUN
cjel-4074	702	32	of	of	ADP
cjel-4074	702	33	the	the	DET
cjel-4074	702	34	tra	tra	NOUN
cjel-4074	702	35	.	.	PUNCT
cjel-4074	703	1	moreover	moreover	ADV
cjel-4074	703	2	,	,	PUNCT
cjel-4074	703	3	because	because	SCONJ
cjel-4074	703	4	of	of	ADP
cjel-4074	703	5	the	the	DET
cjel-4074	703	6	very	very	ADJ
cjel-4074	703	7	nature	nature	NOUN
cjel-4074	703	8	of	of	ADP
cjel-4074	703	9	amortization	amortization	NOUN
cjel-4074	703	10	and	and	CCONJ
cjel-4074	703	11	depreciation	depreciation	NOUN
cjel-4074	703	12	deductions	deduction	NOUN
cjel-4074	703	13	,	,	PUNCT
cjel-4074	703	14	the	the	DET
cjel-4074	703	15	benefits	benefit	NOUN
cjel-4074	703	16	available	available	ADJ
cjel-4074	703	17	under	under	ADP
cjel-4074	703	18	the	the	DET
cjel-4074	703	19	act	act	NOUN
cjel-4074	703	20	are	be	AUX
cjel-4074	703	21	potentially	potentially	ADV
cjel-4074	703	22	much	much	ADV
cjel-4074	703	23	more	more	ADV
cjel-4074	703	24	valuable	valuable	ADJ
cjel-4074	703	25	to	to	ADP
cjel-4074	703	26	upper	upper	ADJ
cjel-4074	703	27	bracket	bracket	NOUN
cjel-4074	703	28	taxpayers	taxpayer	NOUN
cjel-4074	703	29	than	than	ADP
cjel-4074	703	30	to	to	ADP
cjel-4074	703	31	those	those	PRON
cjel-4074	703	32	in	in	ADP
cjel-4074	703	33	the	the	DET
cjel-4074	703	34	lower	low	ADJ
cjel-4074	703	35	brackets	bracket	NOUN
cjel-4074	703	36	.	.	PUNCT
cjel-4074	704	1	it	it	PRON
cjel-4074	704	2	is	be	AUX
cjel-4074	704	3	also	also	ADV
cjel-4074	704	4	possible	possible	ADJ
cjel-4074	704	5	that	that	SCONJ
cjel-4074	704	6	states	state	NOUN
cjel-4074	704	7	which	which	PRON
cjel-4074	704	8	have	have	AUX
cjel-4074	704	9	expressed	express	VERB
cjel-4074	704	10	a	a	DET
cjel-4074	704	11	willingness	willingness	NOUN
cjel-4074	704	12	to	to	PART
cjel-4074	704	13	match	match	VERB
cjel-4074	704	14	federal	federal	ADJ
cjel-4074	704	15	preservation	preservation	NOUN
cjel-4074	704	16	grants	grant	NOUN
cjel-4074	704	17	may	may	AUX
cjel-4074	704	18	be	be	AUX
cjel-4074	704	19	less	less	ADV
cjel-4074	704	20	inclined	inclined	ADJ
cjel-4074	704	21	to	to	PART
cjel-4074	704	22	react	react	VERB
cjel-4074	704	23	to	to	ADP
cjel-4074	704	24	less	less	ADV
cjel-4074	704	25	visible	visible	ADJ
cjel-4074	704	26	tax	tax	NOUN
cjel-4074	704	27	incentives	incentive	NOUN
cjel-4074	704	28	.	.	PUNCT
cjel-4074	705	1	"	"	PUNCT
cjel-4074	705	2	'	'	PUNCT
cjel-4074	705	3	on	on	ADP
cjel-4074	705	4	the	the	DET
cjel-4074	705	5	other	other	ADJ
cjel-4074	705	6	hand	hand	NOUN
cjel-4074	705	7	,	,	PUNCT
cjel-4074	705	8	the	the	DET
cjel-4074	705	9	overwhelming	overwhelming	ADJ
cjel-4074	705	10	fact	fact	NOUN
cjel-4074	705	11	remains	remain	VERB
cjel-4074	705	12	that	that	SCONJ
cjel-4074	705	13	the	the	DET
cjel-4074	705	14	otherwise	otherwise	ADV
cjel-4074	705	15	sluggish	sluggish	ADJ
cjel-4074	705	16	federal	federal	ADJ
cjel-4074	705	17	expenditures	expenditure	NOUN
cjel-4074	705	18	for	for	ADP
cjel-4074	705	19	rehabilitation	rehabilitation	NOUN
cjel-4074	705	20	will	will	AUX
cjel-4074	705	21	have	have	AUX
cjel-4074	705	22	doubled	double	VERB
cjel-4074	705	23	by	by	ADP
cjel-4074	705	24	1981	1981	NUM
cjel-4074	705	25	as	as	ADP
cjel-4074	705	26	a	a	DET
cjel-4074	705	27	result	result	NOUN
cjel-4074	705	28	of	of	ADP
cjel-4074	705	29	the	the	DET
cjel-4074	705	30	tax	tax	NOUN
cjel-4074	705	31	incentives	incentive	NOUN
cjel-4074	705	32	created	create	VERB
cjel-4074	705	33	by	by	ADP
cjel-4074	705	34	section	section	NOUN
cjel-4074	705	35	2124.112	2124.112	NUM
cjel-4074	705	36	105	105	NUM
cjel-4074	705	37	.	.	PUNCT
cjel-4074	706	1	for	for	ADP
cjel-4074	706	2	a	a	DET
cjel-4074	706	3	thorough	thorough	ADJ
cjel-4074	706	4	discussion	discussion	NOUN
cjel-4074	706	5	of	of	ADP
cjel-4074	706	6	those	those	DET
cjel-4074	706	7	issues	issue	NOUN
cjel-4074	706	8	,	,	PUNCT
cjel-4074	706	9	see	see	VERB
cjel-4074	706	10	comment	comment	NOUN
cjel-4074	706	11	,	,	PUNCT
cjel-4074	706	12	historic	historic	ADJ
cjel-4074	706	13	preservation	preservation	NOUN
cjel-4074	706	14	and	and	CCONJ
cjel-4074	706	15	the	the	DET
cjel-4074	706	16	tax	tax	NOUN
cjel-4074	706	17	reform	reform	PROPN
cjel-4074	706	18	act	act	NOUN
cjel-4074	706	19	of	of	ADP
cjel-4074	706	20	1976	1976	NUM
cjel-4074	706	21	,	,	PUNCT
cjel-4074	706	22	11	11	NUM
cjel-4074	706	23	u.s	u.s	PROPN
cjel-4074	706	24	.	.	PROPN
cjel-4074	706	25	l.	l.	PROPN
cjel-4074	706	26	rev	rev	PROPN
cjel-4074	706	27	.	.	PROPN
cjel-4074	706	28	453	453	NUM
cjel-4074	706	29	,	,	PUNCT
cjel-4074	706	30	500	500	NUM
cjel-4074	706	31	-	-	SYM
cjel-4074	706	32	09	09	NUM
cjel-4074	706	33	(	(	PUNCT
cjel-4074	706	34	1977	1977	NUM
cjel-4074	706	35	)	)	PUNCT
cjel-4074	706	36	.	.	PUNCT
cjel-4074	707	1	106	106	NUM
cjel-4074	707	2	.	.	PUNCT
cjel-4074	708	1	see	see	VERB
cjel-4074	708	2	,	,	PUNCT
cjel-4074	708	3	e.g.	e.g.	ADV
cjel-4074	708	4	,	,	PUNCT
cjel-4074	708	5	with	with	ADP
cjel-4074	708	6	heritage	heritage	NOUN
cjel-4074	708	7	so	so	ADV
cjel-4074	708	8	rich	rich	ADJ
cjel-4074	708	9	,	,	PUNCT
cjel-4074	708	10	supra	supra	ADJ
cjel-4074	708	11	note	note	NOUN
cjel-4074	708	12	4	4	NUM
cjel-4074	708	13	,	,	PUNCT
cjel-4074	708	14	at	at	ADP
cjel-4074	708	15	210	210	NUM
cjel-4074	708	16	.	.	PUNCT
cjel-4074	709	1	107	107	NUM
cjel-4074	709	2	.	.	PUNCT
cjel-4074	710	1	see	see	VERB
cjel-4074	710	2	caplin	caplin	PROPN
cjel-4074	710	3	,	,	PUNCT
cjel-4074	710	4	federal	federal	ADJ
cjel-4074	710	5	tax	tax	NOUN
cjel-4074	710	6	policy	policy	NOUN
cjel-4074	710	7	as	as	ADP
cjel-4074	710	8	incentive	incentive	NOUN
cjel-4074	710	9	for	for	ADP
cjel-4074	710	10	preservation	preservation	NOUN
cjel-4074	710	11	,	,	PUNCT
cjel-4074	710	12	preservation	preservation	NOUN
cjel-4074	710	13	news	news	NOUN
cjel-4074	710	14	(	(	PUNCT
cjel-4074	710	15	may	may	AUX
cjel-4074	710	16	,	,	PUNCT
cjel-4074	710	17	1976	1976	NUM
cjel-4074	710	18	)	)	PUNCT
cjel-4074	710	19	,	,	PUNCT
cjel-4074	710	20	supplement	supplement	VERB
cjel-4074	710	21	at	at	ADP
cjel-4074	710	22	1	1	NUM
cjel-4074	710	23	.	.	NOUN
cjel-4074	710	24	108	108	NUM
cjel-4074	710	25	.	.	PUNCT
cjel-4074	711	1	see	see	VERB
cjel-4074	711	2	notes	note	NOUN
cjel-4074	711	3	12	12	NUM
cjel-4074	711	4	&	&	CCONJ
cjel-4074	711	5	103	103	NUM
cjel-4074	711	6	supra	supra	NOUN
cjel-4074	711	7	.	.	PUNCT
cjel-4074	712	1	109	109	NUM
cjel-4074	712	2	.	.	PUNCT
cjel-4074	713	1	see	see	VERB
cjel-4074	713	2	achp	achp	NOUN
cjel-4074	713	3	report	report	PROPN
cjel-4074	713	4	,	,	PUNCT
cjel-4074	713	5	supra	supra	PROPN
cjel-4074	713	6	note	note	PROPN
cjel-4074	713	7	18	18	NUM
cjel-4074	713	8	,	,	PUNCT
cjel-4074	713	9	at	at	ADP
cjel-4074	713	10	14	14	NUM
cjel-4074	713	11	.	.	PUNCT
cjel-4074	714	1	110	110	NUM
cjel-4074	714	2	.	.	PUNCT
cjel-4074	715	1	boasberg	boasberg	PROPN
cjel-4074	715	2	,	,	PUNCT
cjel-4074	715	3	supra	supra	PROPN
cjel-4074	715	4	note	note	PROPN
cjel-4074	715	5	17	17	NUM
cjel-4074	715	6	,	,	PUNCT
cjel-4074	715	7	at	at	ADP
cjel-4074	715	8	87	87	NUM
cjel-4074	715	9	.	.	PUNCT
cjel-4074	715	10	111	111	NUM
cjel-4074	715	11	.	.	PUNCT
cjel-4074	716	1	see	see	VERB
cjel-4074	716	2	,	,	PUNCT
cjel-4074	716	3	e.g.	e.g.	ADV
cjel-4074	716	4	,	,	PUNCT
cjel-4074	716	5	achp	achp	NOUN
cjel-4074	716	6	report	report	NOUN
cjel-4074	716	7	,	,	PUNCT
cjel-4074	716	8	supra	supra	PROPN
cjel-4074	716	9	note	note	PROPN
cjel-4074	716	10	18	18	NUM
cjel-4074	716	11	,	,	PUNCT
cjel-4074	716	12	at	at	ADP
cjel-4074	716	13	15	15	NUM
cjel-4074	716	14	.	.	PUNCT
cjel-4074	716	15	112	112	NUM
cjel-4074	716	16	.	.	PUNCT
cjel-4074	717	1	it	it	PRON
cjel-4074	717	2	has	have	AUX
cjel-4074	717	3	been	be	AUX
cjel-4074	717	4	estimated	estimate	VERB
cjel-4074	717	5	that	that	SCONJ
cjel-4074	717	6	the	the	DET
cjel-4074	717	7	provisions	provision	NOUN
cjel-4074	717	8	of	of	ADP
cjel-4074	717	9	§	§	PROPN
cjel-4074	717	10	2124	2124	NUM
cjel-4074	717	11	will	will	AUX
cjel-4074	717	12	result	result	VERB
cjel-4074	717	13	in	in	ADP
cjel-4074	717	14	a	a	DET
cjel-4074	717	15	federal	federal	ADJ
cjel-4074	717	16	tax	tax	NOUN
cjel-4074	717	17	revenue	revenue	NOUN
cjel-4074	717	18	loss	loss	NOUN
cjel-4074	717	19	of	of	ADP
cjel-4074	717	20	$	$	SYM
cjel-4074	717	21	1	1	NUM
cjel-4074	717	22	million	million	NUM
cjel-4074	717	23	in	in	ADP
cjel-4074	717	24	fiscal	fiscal	ADJ
cjel-4074	717	25	1977	1977	NUM
cjel-4074	717	26	,	,	PUNCT
cjel-4074	717	27	$	$	SYM
cjel-4074	717	28	3	3	NUM
cjel-4074	717	29	million	million	NUM
cjel-4074	717	30	in	in	ADP
cjel-4074	717	31	fiscal	fiscal	ADJ
cjel-4074	717	32	1978	1978	NUM
cjel-4074	717	33	,	,	PUNCT
cjel-4074	717	34	and	and	CCONJ
cjel-4074	717	35	$	$	SYM
cjel-4074	717	36	16	16	NUM
cjel-4074	717	37	million	million	NUM
cjel-4074	717	38	in	in	ADP
cjel-4074	717	39	252	252	NUM
cjel-4074	717	40	1978	1978	NUM
cjel-4074	717	41	]	]	PUNCT
cjel-4074	717	42	historic	historic	ADJ
cjel-4074	717	43	preservation	preservation	NOUN
cjel-4074	717	44	and	and	CCONJ
cjel-4074	717	45	the	the	DET
cjel-4074	717	46	tax	tax	NOUN
cjel-4074	717	47	reform	reform	NOUN
cjel-4074	717	48	act	act	NOUN
cjel-4074	717	49	of	of	ADP
cjel-4074	717	50	1976	1976	NUM
cjel-4074	717	51	253	253	NUM
cjel-4074	717	52	the	the	DET
cjel-4074	717	53	tax	tax	NOUN
cjel-4074	717	54	reform	reform	NOUN
cjel-4074	717	55	act	act	NOUN
cjel-4074	717	56	of	of	ADP
cjel-4074	717	57	1976	1976	NUM
cjel-4074	717	58	is	be	AUX
cjel-4074	717	59	undoubtedly	undoubtedly	ADV
cjel-4074	717	60	a	a	DET
cjel-4074	717	61	step	step	NOUN
cjel-4074	717	62	in	in	ADP
cjel-4074	717	63	the	the	DET
cjel-4074	717	64	right	right	ADJ
cjel-4074	717	65	direction	direction	NOUN
cjel-4074	717	66	as	as	ADV
cjel-4074	717	67	far	far	ADV
cjel-4074	717	68	as	as	SCONJ
cjel-4074	717	69	this	this	DET
cjel-4074	717	70	country	country	NOUN
cjel-4074	717	71	's	's	PART
cjel-4074	717	72	historic	historic	ADJ
cjel-4074	717	73	preservation	preservation	NOUN
cjel-4074	717	74	movement	movement	NOUN
cjel-4074	717	75	is	be	AUX
cjel-4074	717	76	concerned	concern	VERB
cjel-4074	717	77	.	.	PUNCT
cjel-4074	718	1	its	its	PRON
cjel-4074	718	2	full	full	ADJ
cjel-4074	718	3	impact	impact	NOUN
cjel-4074	718	4	,	,	PUNCT
cjel-4074	718	5	however	however	ADV
cjel-4074	718	6	,	,	PUNCT
cjel-4074	718	7	will	will	AUX
cjel-4074	718	8	have	have	VERB
cjel-4074	718	9	to	to	PART
cjel-4074	718	10	await	await	VERB
cjel-4074	718	11	enactment	enactment	NOUN
cjel-4074	718	12	of	of	ADP
cjel-4074	718	13	amending	amend	VERB
cjel-4074	718	14	legislation	legislation	NOUN
cjel-4074	718	15	aimed	aim	VERB
cjel-4074	718	16	at	at	ADP
cjel-4074	718	17	clearing	clear	VERB
cjel-4074	718	18	up	up	ADP
cjel-4074	718	19	the	the	DET
cjel-4074	718	20	several	several	ADJ
cjel-4074	718	21	weaknesses	weakness	NOUN
cjel-4074	718	22	which	which	PRON
cjel-4074	718	23	now	now	ADV
cjel-4074	718	24	significantly	significantly	ADV
cjel-4074	718	25	hamper	hamper	VERB
cjel-4074	718	26	its	its	PRON
cjel-4074	718	27	effectiveness	effectiveness	NOUN
cjel-4074	718	28	.	.	PUNCT
cjel-4074	719	1	however	however	ADV
cjel-4074	719	2	,	,	PUNCT
cjel-4074	719	3	the	the	DET
cjel-4074	719	4	tax	tax	NOUN
cjel-4074	719	5	reforms	reform	NOUN
cjel-4074	719	6	,	,	PUNCT
cjel-4074	719	7	welcome	welcome	ADJ
cjel-4074	719	8	as	as	SCONJ
cjel-4074	719	9	they	they	PRON
cjel-4074	719	10	may	may	AUX
cjel-4074	719	11	be	be	AUX
cjel-4074	719	12	,	,	PUNCT
cjel-4074	719	13	should	should	AUX
cjel-4074	719	14	not	not	PART
cjel-4074	719	15	be	be	AUX
cjel-4074	719	16	looked	look	VERB
cjel-4074	719	17	upon	upon	SCONJ
cjel-4074	719	18	as	as	ADP
cjel-4074	719	19	a	a	DET
cjel-4074	719	20	conclusive	conclusive	ADJ
cjel-4074	719	21	victory	victory	NOUN
cjel-4074	719	22	;	;	PUNCT
cjel-4074	719	23	the	the	DET
cjel-4074	719	24	need	need	NOUN
cjel-4074	719	25	to	to	PART
cjel-4074	719	26	preserve	preserve	VERB
cjel-4074	719	27	our	our	PRON
cjel-4074	719	28	national	national	ADJ
cjel-4074	719	29	heritage	heritage	NOUN
cjel-4074	719	30	and	and	CCONJ
cjel-4074	719	31	to	to	PART
cjel-4074	719	32	revitalize	revitalize	VERB
cjel-4074	719	33	our	our	PRON
cjel-4074	719	34	urban	urban	ADJ
cjel-4074	719	35	communities	community	NOUN
cjel-4074	719	36	will	will	AUX
cjel-4074	719	37	demand	demand	VERB
cjel-4074	719	38	ever	ever	ADV
cjel-4074	719	39	more	more	ADV
cjel-4074	719	40	innovative	innovative	ADJ
cjel-4074	719	41	measures	measure	NOUN
cjel-4074	719	42	.	.	PUNCT
cjel-4074	720	1	mary	mary	PROPN
cjel-4074	720	2	bennett	bennett	PROPN
cjel-4074	720	3	fiscal	fiscal	PROPN
cjel-4074	720	4	1981	1981	NUM
cjel-4074	720	5	.	.	PUNCT
cjel-4074	721	1	these	these	DET
cjel-4074	721	2	tax	tax	NOUN
cjel-4074	721	3	expenditures	expenditure	NOUN
cjel-4074	721	4	would	would	AUX
cjel-4074	721	5	supplement	supplement	VERB
cjel-4074	721	6	direct	direct	ADJ
cjel-4074	721	7	federal	federal	ADJ
cjel-4074	721	8	expenditures	expenditure	NOUN
cjel-4074	721	9	for	for	ADP
cjel-4074	721	10	preservation	preservation	NOUN
cjel-4074	721	11	which	which	PRON
cjel-4074	721	12	totalled	total	VERB
cjel-4074	721	13	between	between	ADP
cjel-4074	721	14	$	$	SYM
cjel-4074	721	15	10	10	NUM
cjel-4074	721	16	million	million	NUM
cjel-4074	721	17	and	and	CCONJ
cjel-4074	721	18	$	$	SYM
cjel-4074	721	19	15	15	NUM
cjel-4074	721	20	million	million	NUM
cjel-4074	721	21	according	accord	VERB
cjel-4074	721	22	to	to	ADP
cjel-4074	721	23	one	one	NUM
cjel-4074	721	24	estimate	estimate	NOUN
cjel-4074	721	25	for	for	ADP
cjel-4074	721	26	fiscal	fiscal	ADJ
cjel-4074	721	27	year	year	NOUN
cjel-4074	721	28	1875	1875	NUM
cjel-4074	721	29	.	.	PUNCT
cjel-4074	722	1	see	see	VERB
cjel-4074	722	2	boasberg	boasberg	PROPN
cjel-4074	722	3	,	,	PUNCT
cjel-4074	722	4	supra	supra	PROPN
cjel-4074	722	5	note	note	PROPN
cjel-4074	722	6	17	17	NUM
cjel-4074	722	7	,	,	PUNCT
cjel-4074	722	8	at	at	ADP
cjel-4074	722	9	81	81	NUM
cjel-4074	722	10	.	.	PUNCT