id	sid	tid	token	lemma	pos
cjgl-2651	1	1	inequitable	inequitable	ADJ
cjgl-2651	1	2	administration	administration	NOUN
cjgl-2651	1	3	:	:	PUNCT
cjgl-2651	1	4	documenting	document	VERB
cjgl-2651	1	5	family	family	NOUN
cjgl-2651	1	6	for	for	ADP
cjgl-2651	1	7	tax	tax	NOUN
cjgl-2651	1	8	purposes	purpose	NOUN
cjgl-2651	1	9	columbia	columbia	PROPN
cjgl-2651	1	10	journal	journal	PROPN
cjgl-2651	1	11	of	of	ADP
cjgl-2651	1	12	gender	gender	NOUN
cjgl-2651	1	13	and	and	CCONJ
cjgl-2651	1	14	law	law	NOUN
cjgl-2651	1	15	inequitable	inequitable	ADJ
cjgl-2651	1	16	administration	administration	NOUN
cjgl-2651	1	17	:	:	PUNCT
cjgl-2651	1	18	documenting	document	VERB
cjgl-2651	1	19	family	family	NOUN
cjgl-2651	1	20	for	for	ADP
cjgl-2651	1	21	tax	tax	NOUN
cjgl-2651	1	22	purposes	purpose	NOUN
cjgl-2651	1	23	anthony	anthony	PROPN
cjgl-2651	1	24	c.	c.	PROPN
cjgl-2651	1	25	infanti	infanti	PROPN
cjgl-2651	1	26	*	*	PROPN
cjgl-2651	1	27	abstract	abstract	ADJ
cjgl-2651	1	28	family	family	NOUN
cjgl-2651	1	29	can	can	AUX
cjgl-2651	1	30	bring	bring	VERB
cjgl-2651	1	31	us	we	PRON
cjgl-2651	1	32	joy	joy	NOUN
cjgl-2651	1	33	,	,	PUNCT
cjgl-2651	1	34	and	and	CCONJ
cjgl-2651	1	35	it	it	PRON
cjgl-2651	1	36	can	can	AUX
cjgl-2651	1	37	bring	bring	VERB
cjgl-2651	1	38	us	we	PRON
cjgl-2651	1	39	grief	grief	NOUN
cjgl-2651	1	40	it	it	PRON
cjgl-2651	1	41	can	can	AUX
cjgl-2651	1	42	also	also	ADV
cjgl-2651	1	43	bring	bring	VERB
cjgl-2651	1	44	us	we	PRON
cjgl-2651	1	45	tax	tax	NOUN
cjgl-2651	1	46	benefits	benefit	NOUN
cjgl-2651	1	47	and	and	CCONJ
cjgl-2651	1	48	tax	tax	NOUN
cjgl-2651	1	49	detriments	detriment	NOUN
cjgl-2651	1	50	.	.	PUNCT
cjgl-2651	2	1	often	often	ADV
cjgl-2651	2	2	,	,	PUNCT
cjgl-2651	2	3	as	as	ADP
cjgl-2651	2	4	a	a	DET
cjgl-2651	2	5	means	means	NOUN
cjgl-2651	2	6	of	of	ADP
cjgl-2651	2	7	ensuring	ensure	VERB
cjgl-2651	2	8	compliance	compliance	NOUN
cjgl-2651	2	9	with	with	ADP
cjgl-2651	2	10	internal	internal	ADJ
cjgl-2651	2	11	revenue	revenue	NOUN
cjgl-2651	2	12	code	code	NOUN
cjgl-2651	2	13	provisions	provision	NOUN
cjgl-2651	2	14	that	that	PRON
cjgl-2651	2	15	turn	turn	VERB
cjgl-2651	2	16	on	on	ADP
cjgl-2651	2	17	a	a	DET
cjgl-2651	2	18	family	family	NOUN
cjgl-2651	2	19	relationship	relationship	NOUN
cjgl-2651	2	20	,	,	PUNCT
cjgl-2651	2	21	taxpayers	taxpayer	NOUN
cjgl-2651	2	22	are	be	AUX
cjgl-2651	2	23	required	require	VERB
cjgl-2651	2	24	to	to	PART
cjgl-2651	2	25	document	document	VERB
cjgl-2651	2	26	their	their	PRON
cjgl-2651	2	27	relationship	relationship	NOUN
cjgl-2651	2	28	with	with	ADP
cjgl-2651	2	29	a	a	DET
cjgl-2651	2	30	family	family	NOUN
cjgl-2651	2	31	member	member	NOUN
cjgl-2651	2	32	most	most	ADV
cjgl-2651	2	33	visibly	visibly	ADV
cjgl-2651	2	34	,	,	PUNCT
cjgl-2651	2	35	taxpayers	taxpayer	NOUN
cjgl-2651	2	36	are	be	AUX
cjgl-2651	2	37	denied	deny	VERB
cjgl-2651	2	38	an	an	DET
cjgl-2651	2	39	additional	additional	ADJ
cjgl-2651	2	40	personal	personal	ADJ
cjgl-2651	2	41	exemption	exemption	NOUN
cjgl-2651	2	42	for	for	ADP
cjgl-2651	2	43	a	a	DET
cjgl-2651	2	44	child	child	NOUN
cjgl-2651	2	45	or	or	CCONJ
cjgl-2651	2	46	other	other	ADJ
cjgl-2651	2	47	dependent	dependent	ADJ
cjgl-2651	2	48	unless	unless	SCONJ
cjgl-2651	2	49	they	they	PRON
cjgl-2651	2	50	furnish	furnish	VERB
cjgl-2651	2	51	the	the	DET
cjgl-2651	2	52	individual	individual	NOUN
cjgl-2651	2	53	's	's	PART
cjgl-2651	2	54	name	name	NOUN
cjgl-2651	2	55	,	,	PUNCT
cjgl-2651	2	56	social	social	ADJ
cjgl-2651	2	57	security	security	NOUN
cjgl-2651	2	58	number	number	NOUN
cjgl-2651	2	59	,	,	PUNCT
cjgl-2651	2	60	and	and	CCONJ
cjgl-2651	2	61	relationship	relationship	NOUN
cjgl-2651	2	62	to	to	ADP
cjgl-2651	2	63	the	the	DET
cjgl-2651	2	64	taxpayer	taxpayer	NOUN
cjgl-2651	2	65	in	in	ADP
cjgl-2651	2	66	this	this	DET
cjgl-2651	2	67	article	article	NOUN
cjgl-2651	2	68	,	,	PUNCT
cjgl-2651	2	69	i	i	PRON
cjgl-2651	2	70	undertake	undertake	VERB
cjgl-2651	2	71	the	the	DET
cjgl-2651	2	72	first	first	ADJ
cjgl-2651	2	73	systematic	systematic	ADJ
cjgl-2651	2	74	examination	examination	NOUN
cjgl-2651	2	75	of	of	ADP
cjgl-2651	2	76	these	these	DET
cjgl-2651	2	77	documentation	documentation	NOUN
cjgl-2651	2	78	requirements	requirement	NOUN
cjgl-2651	2	79	.	.	PUNCT
cjgl-2651	3	1	given	give	VERB
cjgl-2651	3	2	the	the	DET
cjgl-2651	3	3	privileging	privileging	NOUN
cjgl-2651	3	4	of	of	ADP
cjgl-2651	3	5	the	the	DET
cjgl-2651	3	6	"	"	PUNCT
cjgl-2651	3	7	traditional	traditional	ADJ
cjgl-2651	3	8	"	"	PUNCT
cjgl-2651	3	9	family	family	NOUN
cjgl-2651	3	10	throughout	throughout	ADP
cjgl-2651	3	11	the	the	DET
cjgl-2651	3	12	code	code	NOUN
cjgl-2651	3	13	,	,	PUNCT
cjgl-2651	3	14	one	one	PRON
cjgl-2651	3	15	might	might	AUX
cjgl-2651	3	16	expect	expect	VERB
cjgl-2651	3	17	to	to	PART
cjgl-2651	3	18	see	see	VERB
cjgl-2651	3	19	that	that	DET
cjgl-2651	3	20	same	same	ADJ
cjgl-2651	3	21	privileging	privileging	NOUN
cjgl-2651	3	22	mirrored	mirror	VERB
cjgl-2651	3	23	in	in	ADP
cjgl-2651	3	24	the	the	DET
cjgl-2651	3	25	administrative	administrative	ADJ
cjgl-2651	3	26	structure	structure	NOUN
cjgl-2651	3	27	that	that	PRON
cjgl-2651	3	28	underpins	underpin	VERB
cjgl-2651	3	29	the	the	DET
cjgl-2651	3	30	code	code	NOUN
cjgl-2651	3	31	s	s	PART
cjgl-2651	3	32	family	family	NOUN
cjgl-2651	3	33	tax	tax	NOUN
cjgl-2651	3	34	provisions	provision	NOUN
cjgl-2651	3	35	.	.	PUNCT
cjgl-2651	4	1	indeed	indeed	ADV
cjgl-2651	4	2	,	,	PUNCT
cjgl-2651	4	3	on	on	ADP
cjgl-2651	4	4	their	their	PRON
cjgl-2651	4	5	very	very	ADJ
cjgl-2651	4	6	face	face	NOUN
cjgl-2651	4	7	,	,	PUNCT
cjgl-2651	4	8	the	the	DET
cjgl-2651	4	9	information	information	NOUN
cjgl-2651	4	10	-	-	PUNCT
cjgl-2651	4	11	reporting	report	VERB
cjgl-2651	4	12	rules	rule	NOUN
cjgl-2651	4	13	that	that	PRON
cjgl-2651	4	14	apply	apply	VERB
cjgl-2651	4	15	to	to	ADP
cjgl-2651	4	16	jointly	jointly	ADV
cjgl-2651	4	17	owned	own	VERB
cjgl-2651	4	18	income	income	NOUN
cjgl-2651	4	19	-	-	PUNCT
cjgl-2651	4	20	producing	produce	VERB
cjgl-2651	4	21	property	property	NOUN
cjgl-2651	4	22	do	do	VERB
cjgl-2651	4	23	just	just	ADV
cjgl-2651	4	24	that	that	PRON
cjgl-2651	4	25	.	.	PUNCT
cjgl-2651	5	1	once	once	SCONJ
cjgl-2651	5	2	the	the	DET
cjgl-2651	5	3	inquiry	inquiry	NOUN
cjgl-2651	5	4	is	be	AUX
cjgl-2651	5	5	expanded	expand	VERB
cjgl-2651	5	6	to	to	PART
cjgl-2651	5	7	cover	cover	VERB
cjgl-2651	5	8	other	other	ADJ
cjgl-2651	5	9	family	family	NOUN
cjgl-2651	5	10	tax	tax	NOUN
cjgl-2651	5	11	provisions	provision	NOUN
cjgl-2651	5	12	,	,	PUNCT
cjgl-2651	5	13	however	however	ADV
cjgl-2651	5	14	,	,	PUNCT
cjgl-2651	5	15	it	it	PRON
cjgl-2651	5	16	quickly	quickly	ADV
cjgl-2651	5	17	becomes	become	VERB
cjgl-2651	5	18	clear	clear	ADJ
cjgl-2651	5	19	that	that	SCONJ
cjgl-2651	5	20	the	the	DET
cjgl-2651	5	21	administrative	administrative	ADJ
cjgl-2651	5	22	structure	structure	NOUN
cjgl-2651	5	23	underpinning	underpin	VERB
cjgl-2651	5	24	the	the	DET
cjgl-2651	5	25	family	family	NOUN
cjgl-2651	5	26	tax	tax	NOUN
cjgl-2651	5	27	provisions	provision	NOUN
cjgl-2651	5	28	has	have	AUX
cjgl-2651	5	29	also	also	ADV
cjgl-2651	5	30	been	be	AUX
cjgl-2651	5	31	strongly	strongly	ADV
cjgl-2651	5	32	influenced	influence	VERB
cjgl-2651	5	33	by	by	ADP
cjgl-2651	5	34	endemic	endemic	ADJ
cjgl-2651	5	35	privilegings	privileging	NOUN
cjgl-2651	5	36	along	along	ADP
cjgl-2651	5	37	a	a	DET
cjgl-2651	5	38	variety	variety	NOUN
cjgl-2651	5	39	of	of	ADP
cjgl-2651	5	40	other	other	ADJ
cjgl-2651	5	41	axes	axis	NOUN
cjgl-2651	5	42	of	of	ADP
cjgl-2651	5	43	subordination	subordination	NOUN
cjgl-2651	5	44	-	-	PUNCT
cjgl-2651	5	45	from	from	ADP
cjgl-2651	5	46	class	class	NOUN
cjgl-2651	5	47	to	to	AUX
cjgl-2651	5	48	race	race	VERB
cjgl-2651	5	49	to	to	ADP
cjgl-2651	5	50	gender	gender	NOUN
cjgl-2651	5	51	to	to	ADP
cjgl-2651	5	52	sexual	sexual	ADJ
cjgl-2651	5	53	orientation	orientation	NOUN
cjgl-2651	5	54	.	.	PUNCT
cjgl-2651	6	1	to	to	PART
cjgl-2651	6	2	address	address	VERB
cjgl-2651	6	3	and	and	CCONJ
cjgl-2651	6	4	remedy	remedy	VERB
cjgl-2651	6	5	these	these	DET
cjgl-2651	6	6	defects	defect	NOUN
cjgl-2651	6	7	in	in	ADP
cjgl-2651	6	8	the	the	DET
cjgl-2651	6	9	administrative	administrative	ADJ
cjgl-2651	6	10	structure	structure	NOUN
cjgl-2651	6	11	underpinning	underpin	VERB
cjgl-2651	6	12	the	the	DET
cjgl-2651	6	13	family	family	NOUN
cjgl-2651	6	14	*	*	PUNCT
cjgl-2651	6	15	professor	professor	NOUN
cjgl-2651	6	16	of	of	ADP
cjgl-2651	6	17	law	law	NOUN
cjgl-2651	6	18	,	,	PUNCT
cjgl-2651	6	19	university	university	PROPN
cjgl-2651	6	20	of	of	ADP
cjgl-2651	6	21	pittsburgh	pittsburgh	PROPN
cjgl-2651	6	22	school	school	NOUN
cjgl-2651	6	23	of	of	ADP
cjgl-2651	6	24	law	law	NOUN
cjgl-2651	6	25	.	.	PUNCT
cjgl-2651	7	1	thanks	thank	NOUN
cjgl-2651	7	2	to	to	ADP
cjgl-2651	7	3	mirit	mirit	VERB
cjgl-2651	7	4	eyal	eyal	PROPN
cjgl-2651	7	5	-	-	PUNCT
cjgl-2651	7	6	cohen	cohen	PROPN
cjgl-2651	7	7	,	,	PUNCT
cjgl-2651	7	8	bridget	bridget	PROPN
cjgl-2651	7	9	crawford	crawford	PROPN
cjgl-2651	7	10	,	,	PUNCT
cjgl-2651	7	11	and	and	CCONJ
cjgl-2651	7	12	lily	lily	ADJ
cjgl-2651	7	13	kahng	kahng	NOUN
cjgl-2651	7	14	as	as	ADV
cjgl-2651	7	15	well	well	ADV
cjgl-2651	7	16	as	as	ADP
cjgl-2651	7	17	to	to	ADP
cjgl-2651	7	18	the	the	DET
cjgl-2651	7	19	participants	participant	NOUN
cjgl-2651	7	20	at	at	ADP
cjgl-2651	7	21	the	the	DET
cjgl-2651	7	22	third	third	ADJ
cjgl-2651	7	23	national	national	ADJ
cjgl-2651	7	24	people	people	NOUN
cjgl-2651	7	25	of	of	ADP
cjgl-2651	7	26	color	color	NOUN
cjgl-2651	7	27	conference	conference	NOUN
cjgl-2651	7	28	-	-	PUNCT
cjgl-2651	7	29	especially	especially	ADV
cjgl-2651	7	30	the	the	DET
cjgl-2651	7	31	commentator	commentator	NOUN
cjgl-2651	7	32	on	on	ADP
cjgl-2651	7	33	my	my	PRON
cjgl-2651	7	34	paper	paper	NOUN
cjgl-2651	7	35	,	,	PUNCT
cjgl-2651	7	36	peter	peter	PROPN
cjgl-2651	7	37	alexander	alexander	PROPN
cjgl-2651	7	38	-	-	PUNCT
cjgl-2651	7	39	for	for	ADP
cjgl-2651	7	40	their	their	PRON
cjgl-2651	7	41	helpful	helpful	ADJ
cjgl-2651	7	42	comments	comment	NOUN
cjgl-2651	7	43	on	on	ADP
cjgl-2651	7	44	an	an	DET
cjgl-2651	7	45	earlier	early	ADJ
cjgl-2651	7	46	draft	draft	NOUN
cjgl-2651	7	47	of	of	ADP
cjgl-2651	7	48	this	this	DET
cjgl-2651	7	49	article	article	NOUN
cjgl-2651	7	50	.	.	PUNCT
cjgl-2651	8	1	as	as	ADP
cjgl-2651	8	2	always	always	ADV
cjgl-2651	8	3	,	,	PUNCT
cjgl-2651	8	4	thanks	thank	NOUN
cjgl-2651	8	5	to	to	ADP
cjgl-2651	8	6	hicn	hicn	VERB
cjgl-2651	8	7	for	for	ADP
cjgl-2651	8	8	his	his	PRON
cjgl-2651	8	9	love	love	NOUN
cjgl-2651	8	10	and	and	CCONJ
cjgl-2651	8	11	support	support	NOUN
cjgl-2651	8	12	in	in	ADP
cjgl-2651	8	13	everything	everything	PRON
cjgl-2651	8	14	that	that	PRON
cjgl-2651	8	15	i	i	PRON
cjgl-2651	8	16	do	do	VERB
cjgl-2651	8	17	.	.	PUNCT
cjgl-2651	9	1	columbia	columbia	PROPN
cjgl-2651	9	2	journal	journal	PROPN
cjgl-2651	9	3	of	of	ADP
cjgl-2651	9	4	gender	gender	NOUN
cjgl-2651	9	5	and	and	CCONJ
cjgl-2651	9	6	law	law	NOUN
cjgl-2651	9	7	tax	tax	NOUN
cjgl-2651	9	8	provisions	provision	NOUN
cjgl-2651	9	9	,	,	PUNCT
cjgl-2651	9	10	this	this	DET
cjgl-2651	9	11	article	article	NOUN
cjgl-2651	9	12	advocates	advocate	VERB
cjgl-2651	9	13	an	an	DET
cjgl-2651	9	14	approach	approach	NOUN
cjgl-2651	9	15	to	to	ADP
cjgl-2651	9	16	documenting	document	VERB
cjgl-2651	9	17	family	family	NOUN
cjgl-2651	9	18	for	for	ADP
cjgl-2651	9	19	tax	tax	NOUN
cjgl-2651	9	20	purposes	purpose	NOUN
cjgl-2651	9	21	that	that	PRON
cjgl-2651	9	22	does	do	AUX
cjgl-2651	9	23	not	not	PART
cjgl-2651	9	24	invidiously	invidiously	ADV
cjgl-2651	9	25	discriminate	discriminate	VERB
cjgl-2651	9	26	among	among	ADP
cjgl-2651	9	27	taxpayers	taxpayer	NOUN
cjgl-2651	9	28	.	.	PUNCT
cjgl-2651	10	1	introduction	introduction	NOUN
cjgl-2651	10	2	family	family	NOUN
cjgl-2651	10	3	is	be	AUX
cjgl-2651	10	4	important	important	ADJ
cjgl-2651	10	5	to	to	ADP
cjgl-2651	10	6	each	each	PRON
cjgl-2651	10	7	of	of	ADP
cjgl-2651	10	8	us	we	PRON
cjgl-2651	10	9	-	-	PUNCT
cjgl-2651	10	10	no	no	ADV
cjgl-2651	10	11	matter	matter	ADV
cjgl-2651	10	12	whether	whether	SCONJ
cjgl-2651	10	13	it	it	PRON
cjgl-2651	10	14	is	be	AUX
cjgl-2651	10	15	the	the	DET
cjgl-2651	10	16	family	family	NOUN
cjgl-2651	10	17	that	that	SCONJ
cjgl-2651	10	18	we	we	PRON
cjgl-2651	10	19	are	be	AUX
cjgl-2651	10	20	born	bear	VERB
cjgl-2651	10	21	into	into	ADP
cjgl-2651	10	22	,	,	PUNCT
cjgl-2651	10	23	the	the	DET
cjgl-2651	10	24	family	family	NOUN
cjgl-2651	10	25	that	that	PRON
cjgl-2651	10	26	we	we	PRON
cjgl-2651	10	27	choose	choose	VERB
cjgl-2651	10	28	,	,	PUNCT
cjgl-2651	10	29	or	or	CCONJ
cjgl-2651	10	30	the	the	DET
cjgl-2651	10	31	family	family	NOUN
cjgl-2651	10	32	that	that	PRON
cjgl-2651	10	33	chooses	choose	VERB
cjgl-2651	10	34	us	we	PRON
cjgl-2651	10	35	.	.	PUNCT
cjgl-2651	11	1	family	family	NOUN
cjgl-2651	11	2	also	also	ADV
cjgl-2651	11	3	plays	play	VERB
cjgl-2651	11	4	an	an	DET
cjgl-2651	11	5	important	important	ADJ
cjgl-2651	11	6	role	role	NOUN
cjgl-2651	11	7	in	in	ADP
cjgl-2651	11	8	determining	determine	VERB
cjgl-2651	11	9	the	the	DET
cjgl-2651	11	10	size	size	NOUN
cjgl-2651	11	11	of	of	ADP
cjgl-2651	11	12	our	our	PRON
cjgl-2651	11	13	tax	tax	NOUN
cjgl-2651	11	14	bills	bill	NOUN
cjgl-2651	11	15	.	.	PUNCT
cjgl-2651	12	1	for	for	ADP
cjgl-2651	12	2	instance	instance	NOUN
cjgl-2651	12	3	,	,	PUNCT
cjgl-2651	12	4	having	have	VERB
cjgl-2651	12	5	a	a	DET
cjgl-2651	12	6	child	child	NOUN
cjgl-2651	12	7	may	may	AUX
cjgl-2651	12	8	render	render	VERB
cjgl-2651	12	9	a	a	DET
cjgl-2651	12	10	taxpayer	taxpayer	NOUN
cjgl-2651	12	11	eligible	eligible	ADJ
cjgl-2651	12	12	for	for	ADP
cjgl-2651	12	13	the	the	DET
cjgl-2651	12	14	child	child	NOUN
cjgl-2651	12	15	tax	tax	NOUN
cjgl-2651	12	16	credit	credit	NOUN
cjgl-2651	12	17	,	,	PUNCT
cjgl-2651	12	18	an	an	DET
cjgl-2651	12	19	additional	additional	ADJ
cjgl-2651	12	20	personal	personal	ADJ
cjgl-2651	12	21	exemption	exemption	NOUN
cjgl-2651	12	22	,	,	PUNCT
cjgl-2651	12	23	and	and	CCONJ
cjgl-2651	12	24	tax	tax	NOUN
cjgl-2651	12	25	relief	relief	NOUN
cjgl-2651	12	26	for	for	ADP
cjgl-2651	12	27	childcare	childcare	NOUN
cjgl-2651	12	28	costs	cost	NOUN
cjgl-2651	12	29	incurred	incur	VERB
cjgl-2651	12	30	to	to	PART
cjgl-2651	12	31	enable	enable	VERB
cjgl-2651	12	32	her	she	PRON
cjgl-2651	12	33	to	to	PART
cjgl-2651	12	34	be	be	AUX
cjgl-2651	12	35	gainfully	gainfully	ADV
cjgl-2651	12	36	employed	employ	VERB
cjgl-2651	12	37	.	.	PUNCT
cjgl-2651	12	38	'	'	PUNCT
cjgl-2651	13	1	in	in	ADP
cjgl-2651	13	2	addition	addition	NOUN
cjgl-2651	13	3	to	to	ADP
cjgl-2651	13	4	these	these	DET
cjgl-2651	13	5	benefits	benefit	NOUN
cjgl-2651	13	6	,	,	PUNCT
cjgl-2651	13	7	the	the	DET
cjgl-2651	13	8	expenses	expense	NOUN
cjgl-2651	13	9	of	of	ADP
cjgl-2651	13	10	adopting	adopt	VERB
cjgl-2651	13	11	a	a	DET
cjgl-2651	13	12	child	child	NOUN
cjgl-2651	13	13	may	may	AUX
cjgl-2651	13	14	be	be	AUX
cjgl-2651	13	15	creditable	creditable	ADJ
cjgl-2651	13	16	against	against	ADP
cjgl-2651	13	17	the	the	DET
cjgl-2651	13	18	taxpayer	taxpayer	NOUN
cjgl-2651	13	19	's	's	PART
cjgl-2651	13	20	tax	tax	NOUN
cjgl-2651	13	21	bill	bill	NOUN
cjgl-2651	13	22	.	.	PUNCT
cjgl-2651	14	1	2	2	NUM
cjgl-2651	14	2	taking	take	VERB
cjgl-2651	14	3	in	in	ADP
cjgl-2651	14	4	a	a	DET
cjgl-2651	14	5	family	family	NOUN
cjgl-2651	14	6	member	member	NOUN
cjgl-2651	14	7	or	or	CCONJ
cjgl-2651	14	8	friend	friend	NOUN
cjgl-2651	14	9	might	might	AUX
cjgl-2651	14	10	also	also	ADV
cjgl-2651	14	11	permit	permit	VERB
cjgl-2651	14	12	the	the	DET
cjgl-2651	14	13	taxpayer	taxpayer	NOUN
cjgl-2651	14	14	to	to	PART
cjgl-2651	14	15	claim	claim	VERB
cjgl-2651	14	16	an	an	DET
cjgl-2651	14	17	additional	additional	ADJ
cjgl-2651	14	18	personal	personal	ADJ
cjgl-2651	14	19	exemption	exemption	NOUN
cjgl-2651	14	20	and	and	CCONJ
cjgl-2651	14	21	to	to	PART
cjgl-2651	14	22	deduct	deduct	VERB
cjgl-2651	14	23	medical	medical	ADJ
cjgl-2651	14	24	or	or	CCONJ
cjgl-2651	14	25	other	other	ADJ
cjgl-2651	14	26	expenses	expense	NOUN
cjgl-2651	14	27	paid	pay	VERB
cjgl-2651	14	28	on	on	ADP
cjgl-2651	14	29	that	that	DET
cjgl-2651	14	30	person	person	NOUN
cjgl-2651	14	31	's	's	PART
cjgl-2651	14	32	behalf	behalf	NOUN
cjgl-2651	14	33	.	.	PUNCT
cjgl-2651	15	1	3	3	NUM
cjgl-2651	15	2	where	where	SCONJ
cjgl-2651	15	3	the	the	DET
cjgl-2651	15	4	ownership	ownership	NOUN
cjgl-2651	15	5	of	of	ADP
cjgl-2651	15	6	an	an	DET
cjgl-2651	15	7	interest	interest	NOUN
cjgl-2651	15	8	in	in	ADP
cjgl-2651	15	9	a	a	DET
cjgl-2651	15	10	corporation	corporation	NOUN
cjgl-2651	15	11	or	or	CCONJ
cjgl-2651	15	12	partnership	partnership	NOUN
cjgl-2651	15	13	is	be	AUX
cjgl-2651	15	14	relevant	relevant	ADJ
cjgl-2651	15	15	to	to	ADP
cjgl-2651	15	16	determining	determine	VERB
cjgl-2651	15	17	tax	tax	NOUN
cjgl-2651	15	18	liability	liability	NOUN
cjgl-2651	15	19	,	,	PUNCT
cjgl-2651	15	20	the	the	DET
cjgl-2651	15	21	taxpayer	taxpayer	NOUN
cjgl-2651	15	22	's	's	PART
cjgl-2651	15	23	ownership	ownership	NOUN
cjgl-2651	15	24	is	be	AUX
cjgl-2651	15	25	often	often	ADV
cjgl-2651	15	26	aggregated	aggregate	VERB
cjgl-2651	15	27	with	with	ADP
cjgl-2651	15	28	that	that	PRON
cjgl-2651	15	29	of	of	ADP
cjgl-2651	15	30	her	her	PRON
cjgl-2651	15	31	family	family	NOUN
cjgl-2651	15	32	members	member	NOUN
cjgl-2651	15	33	-	-	PUNCT
cjgl-2651	15	34	sometimes	sometimes	ADV
cjgl-2651	15	35	to	to	ADP
cjgl-2651	15	36	the	the	DET
cjgl-2651	15	37	taxpayer	taxpayer	NOUN
cjgl-2651	15	38	's	's	PART
cjgl-2651	15	39	benefit	benefit	NOUN
cjgl-2651	15	40	and	and	CCONJ
cjgl-2651	15	41	at	at	ADP
cjgl-2651	15	42	other	other	ADJ
cjgl-2651	15	43	times	time	NOUN
cjgl-2651	15	44	to	to	ADP
cjgl-2651	15	45	her	her	PRON
cjgl-2651	15	46	detriment.4	detriment.4	PROPN
cjgl-2651	15	47	similarly	similarly	ADV
cjgl-2651	15	48	,	,	PUNCT
cjgl-2651	15	49	families	family	NOUN
cjgl-2651	15	50	are	be	AUX
cjgl-2651	15	51	sometimes	sometimes	ADV
cjgl-2651	15	52	treated	treat	VERB
cjgl-2651	15	53	as	as	ADP
cjgl-2651	15	54	a	a	DET
cjgl-2651	15	55	larger	large	ADJ
cjgl-2651	15	56	economic	economic	ADJ
cjgl-2651	15	57	unit	unit	NOUN
cjgl-2651	15	58	for	for	ADP
cjgl-2651	15	59	tax	tax	NOUN
cjgl-2651	15	60	purposes	purpose	NOUN
cjgl-2651	15	61	,	,	PUNCT
cjgl-2651	15	62	with	with	SCONJ
cjgl-2651	15	63	the	the	DET
cjgl-2651	15	64	individual	individual	ADJ
cjgl-2651	15	65	members	member	NOUN
cjgl-2651	15	66	presumed	presume	VERB
cjgl-2651	15	67	to	to	PART
cjgl-2651	15	68	be	be	AUX
cjgl-2651	15	69	indifferent	indifferent	ADJ
cjgl-2651	15	70	to	to	ADP
cjgl-2651	15	71	the	the	DET
cjgl-2651	15	72	allocation	allocation	NOUN
cjgl-2651	15	73	of	of	ADP
cjgl-2651	15	74	legal	legal	ADJ
cjgl-2651	15	75	ownership	ownership	NOUN
cjgl-2651	15	76	of	of	ADP
cjgl-2651	15	77	assets	asset	NOUN
cjgl-2651	15	78	among	among	ADP
cjgl-2651	15	79	them	they	PRON
cjgl-2651	15	80	.	.	PUNCT
cjgl-2651	16	1	5	5	NUM
cjgl-2651	16	2	moreover	moreover	ADV
cjgl-2651	16	3	,	,	PUNCT
cjgl-2651	16	4	the	the	DET
cjgl-2651	16	5	decision	decision	NOUN
cjgl-2651	16	6	to	to	PART
cjgl-2651	16	7	remain	remain	VERB
cjgl-2651	16	8	single	single	ADJ
cjgl-2651	16	9	or	or	CCONJ
cjgl-2651	16	10	to	to	ADP
cjgl-2651	16	11	couple	couple	NOUN
cjgl-2651	16	12	i	i	PRON
cjgl-2651	16	13	i.r.c	i.r.c	NOUN
cjgl-2651	16	14	.	.	PUNCT
cjgl-2651	17	1	§	§	PROPN
cjgl-2651	17	2	§	§	PROPN
cjgl-2651	17	3	21	21	NUM
cjgl-2651	17	4	,	,	PUNCT
cjgl-2651	17	5	24	24	NUM
cjgl-2651	17	6	,	,	PUNCT
cjgl-2651	17	7	129	129	NUM
cjgl-2651	17	8	,	,	PUNCT
cjgl-2651	17	9	151	151	NUM
cjgl-2651	17	10	(	(	PUNCT
cjgl-2651	17	11	lexis	lexis	NOUN
cjgl-2651	17	12	through	through	ADP
cjgl-2651	17	13	july	july	PROPN
cjgl-2651	17	14	2010	2010	NUM
cjgl-2651	17	15	amendments	amendment	NOUN
cjgl-2651	17	16	)	)	PUNCT
cjgl-2651	17	17	.	.	PUNCT
cjgl-2651	18	1	2	2	NUM
cjgl-2651	19	1	i	i	PRON
cjgl-2651	19	2	d.	d.	PROPN
cjgl-2651	19	3	§	§	PROPN
cjgl-2651	19	4	36c	36c	NOUN
cjgl-2651	19	5	.	.	PUNCT
cjgl-2651	19	6	3	3	NUM
cjgl-2651	20	1	i	i	PROPN
cjgl-2651	20	2	d.	d.	PROPN
cjgl-2651	20	3	§	§	PROPN
cjgl-2651	20	4	§	§	PROPN
cjgl-2651	20	5	151	151	NUM
cjgl-2651	20	6	,	,	PUNCT
cjgl-2651	20	7	152(d	152(d	NUM
cjgl-2651	20	8	)	)	PUNCT
cjgl-2651	20	9	,	,	PUNCT
cjgl-2651	20	10	213	213	NUM
cjgl-2651	20	11	;	;	PUNCT
cjgl-2651	20	12	see	see	VERB
cjgl-2651	20	13	also	also	ADV
cjgl-2651	20	14	infra	infra	VERB
cjgl-2651	20	15	part	part	NOUN
cjgl-2651	20	16	11	11	NUM
cjgl-2651	20	17	for	for	ADP
cjgl-2651	20	18	a	a	DET
cjgl-2651	20	19	discussion	discussion	NOUN
cjgl-2651	20	20	of	of	ADP
cjgl-2651	20	21	the	the	DET
cjgl-2651	20	22	many	many	ADJ
cjgl-2651	20	23	tax	tax	NOUN
cjgl-2651	20	24	provisions	provision	NOUN
cjgl-2651	20	25	that	that	PRON
cjgl-2651	20	26	provide	provide	VERB
cjgl-2651	20	27	benefits	benefit	NOUN
cjgl-2651	20	28	to	to	ADP
cjgl-2651	20	29	a	a	DET
cjgl-2651	20	30	taxpayer	taxpayer	NOUN
cjgl-2651	20	31	with	with	ADP
cjgl-2651	20	32	respect	respect	NOUN
cjgl-2651	20	33	to	to	ADP
cjgl-2651	20	34	her	her	PRON
cjgl-2651	20	35	dependents	dependent	NOUN
cjgl-2651	20	36	.	.	PUNCT
cjgl-2651	21	1	4	4	NUM
cjgl-2651	21	2	i.r.c	i.r.c	NOUN
cjgl-2651	21	3	.	.	PUNCT
cjgl-2651	22	1	§	§	PROPN
cjgl-2651	22	2	§	§	PROPN
cjgl-2651	22	3	267	267	NUM
cjgl-2651	22	4	,	,	PUNCT
cjgl-2651	22	5	318	318	NUM
cjgl-2651	22	6	;	;	PUNCT
cjgl-2651	22	7	see	see	VERB
cjgl-2651	22	8	anthony	anthony	PROPN
cjgl-2651	22	9	c.	c.	PROPN
cjgl-2651	22	10	infanti	infanti	PROPN
cjgl-2651	22	11	,	,	PUNCT
cjgl-2651	22	12	bringing	bring	VERB
cjgl-2651	22	13	sexual	sexual	ADJ
cjgl-2651	22	14	orientation	orientation	NOUN
cjgl-2651	22	15	and	and	CCONJ
cjgl-2651	22	16	gender	gender	NOUN
cjgl-2651	22	17	identity	identity	NOUN
cjgl-2651	22	18	into	into	ADP
cjgl-2651	22	19	the	the	DET
cjgl-2651	22	20	tax	tax	NOUN
cjgl-2651	22	21	classroom	classroom	NOUN
cjgl-2651	22	22	,	,	PUNCT
cjgl-2651	22	23	59	59	NUM
cjgl-2651	22	24	j.	j.	PROPN
cjgl-2651	22	25	legal	legal	ADJ
cjgl-2651	22	26	educ	educ	NOUN
cjgl-2651	22	27	.	.	PUNCT
cjgl-2651	23	1	3	3	NUM
cjgl-2651	23	2	,	,	PUNCT
cjgl-2651	23	3	13	13	NUM
cjgl-2651	23	4	(	(	PUNCT
cjgl-2651	23	5	2009	2009	NUM
cjgl-2651	23	6	)	)	PUNCT
cjgl-2651	23	7	(	(	PUNCT
cjgl-2651	23	8	explaining	explain	VERB
cjgl-2651	23	9	this	this	DET
cjgl-2651	23	10	point	point	NOUN
cjgl-2651	23	11	with	with	ADP
cjgl-2651	23	12	examples	example	NOUN
cjgl-2651	23	13	)	)	PUNCT
cjgl-2651	23	14	.	.	PUNCT
cjgl-2651	24	1	5	5	NUM
cjgl-2651	24	2	i.r.c	i.r.c	NOUN
cjgl-2651	24	3	.	.	PUNCT
cjgl-2651	25	1	§	§	PROPN
cjgl-2651	25	2	§	§	PROPN
cjgl-2651	25	3	i(g	i(g	PROPN
cjgl-2651	25	4	)	)	PUNCT
cjgl-2651	25	5	,	,	PUNCT
cjgl-2651	25	6	1361(c)(1	1361(c)(1	NUM
cjgl-2651	25	7	)	)	PUNCT
cjgl-2651	25	8	.	.	PUNCT
cjgl-2651	26	1	columbia	columbia	PROPN
cjgl-2651	26	2	journal	journal	PROPN
cjgl-2651	26	3	of	of	ADP
cjgl-2651	26	4	gender	gender	NOUN
cjgl-2651	26	5	and	and	CCONJ
cjgl-2651	26	6	law	law	NOUN
cjgl-2651	26	7	(	(	PUNCT
cjgl-2651	26	8	whether	whether	SCONJ
cjgl-2651	26	9	within	within	ADP
cjgl-2651	26	10	or	or	CCONJ
cjgl-2651	26	11	without	without	ADP
cjgl-2651	26	12	marriage	marriage	NOUN
cjgl-2651	26	13	)	)	PUNCT
cjgl-2651	26	14	opens	open	VERB
cjgl-2651	26	15	a	a	DET
cjgl-2651	26	16	veritable	veritable	ADJ
cjgl-2651	26	17	pandora	pandora	NOUN
cjgl-2651	26	18	's	's	PART
cjgl-2651	26	19	box	box	PROPN
cjgl-2651	26	20	of	of	ADP
cjgl-2651	26	21	tax	tax	NOUN
cjgl-2651	26	22	consequences	consequence	NOUN
cjgl-2651	26	23	.	.	PUNCT
cjgl-2651	27	1	6	6	NUM
cjgl-2651	27	2	when	when	SCONJ
cjgl-2651	27	3	taking	take	VERB
cjgl-2651	27	4	family	family	NOUN
cjgl-2651	27	5	into	into	ADP
cjgl-2651	27	6	account	account	NOUN
cjgl-2651	27	7	for	for	ADP
cjgl-2651	27	8	all	all	PRON
cjgl-2651	27	9	of	of	ADP
cjgl-2651	27	10	these	these	DET
cjgl-2651	27	11	purposes	purpose	NOUN
cjgl-2651	27	12	,	,	PUNCT
cjgl-2651	27	13	the	the	DET
cjgl-2651	27	14	internal	internal	ADJ
cjgl-2651	27	15	revenue	revenue	NOUN
cjgl-2651	27	16	code	code	PROPN
cjgl-2651	27	17	(	(	PUNCT
cjgl-2651	27	18	code	code	NOUN
cjgl-2651	27	19	)	)	PUNCT
cjgl-2651	27	20	clearly	clearly	ADV
cjgl-2651	27	21	privileges	privilege	VERB
cjgl-2651	27	22	the	the	DET
cjgl-2651	27	23	socalled	socalled	ADJ
cjgl-2651	27	24	traditional	traditional	ADJ
cjgl-2651	27	25	family	family	NOUN
cjgl-2651	27	26	over	over	ADP
cjgl-2651	27	27	all	all	DET
cjgl-2651	27	28	others	other	NOUN
cjgl-2651	27	29	.	.	PUNCT
cjgl-2651	28	1	lesbian	lesbian	NOUN
cjgl-2651	28	2	and	and	CCONJ
cjgl-2651	28	3	gay	gay	ADJ
cjgl-2651	28	4	families	family	NOUN
cjgl-2651	28	5	fit	fit	VERB
cjgl-2651	28	6	uncomfortably	uncomfortably	ADV
cjgl-2651	28	7	,	,	PUNCT
cjgl-2651	28	8	if	if	SCONJ
cjgl-2651	28	9	at	at	ADV
cjgl-2651	28	10	all	all	ADV
cjgl-2651	28	11	,	,	PUNCT
cjgl-2651	28	12	into	into	ADP
cjgl-2651	28	13	the	the	DET
cjgl-2651	28	14	nonnative	nonnative	ADJ
cjgl-2651	28	15	structure	structure	NOUN
cjgl-2651	28	16	of	of	ADP
cjgl-2651	28	17	the	the	DET
cjgl-2651	28	18	code	code	NOUN
cjgl-2651	28	19	.	.	PUNCT
cjgl-2651	29	1	7	7	NUM
cjgl-2651	29	2	married	married	ADJ
cjgl-2651	29	3	women	woman	NOUN
cjgl-2651	29	4	who	who	PRON
cjgl-2651	29	5	work	work	VERB
cjgl-2651	29	6	outside	outside	ADP
cjgl-2651	29	7	the	the	DET
cjgl-2651	29	8	home	home	NOUN
cjgl-2651	29	9	may	may	AUX
cjgl-2651	29	10	be	be	AUX
cjgl-2651	29	11	penalized	penalize	VERB
cjgl-2651	29	12	for	for	ADP
cjgl-2651	29	13	this	this	DET
cjgl-2651	29	14	decision	decision	NOUN
cjgl-2651	29	15	.	.	PUNCT
cjgl-2651	30	1	8	8	NUM
cjgl-2651	30	2	and	and	CCONJ
cjgl-2651	30	3	other	other	ADJ
cjgl-2651	30	4	nontraditional	nontraditional	ADJ
cjgl-2651	30	5	6	6	NUM
cjgl-2651	30	6	see	see	NOUN
cjgl-2651	30	7	,	,	PUNCT
cjgl-2651	30	8	e.g.	e.g.	ADV
cjgl-2651	30	9	,	,	PUNCT
cjgl-2651	30	10	dorothy	dorothy	PROPN
cjgl-2651	30	11	a.	a.	NOUN
cjgl-2651	30	12	brown	brown	PROPN
cjgl-2651	30	13	,	,	PUNCT
cjgl-2651	30	14	the	the	DET
cjgl-2651	30	15	marriage	marriage	NOUN
cjgl-2651	30	16	bonus	bonus	NOUN
cjgl-2651	30	17	/	/	SYM
cjgl-2651	30	18	penalty	penalty	NOUN
cjgl-2651	30	19	in	in	ADP
cjgl-2651	30	20	black	black	ADJ
cjgl-2651	30	21	and	and	CCONJ
cjgl-2651	30	22	white	white	ADJ
cjgl-2651	30	23	,	,	PUNCT
cjgl-2651	30	24	65	65	NUM
cjgl-2651	30	25	u.	u.	NOUN
cjgl-2651	30	26	cin	cin	PROPN
cjgl-2651	30	27	.	.	PUNCT
cjgl-2651	31	1	l.	l.	PROPN
cjgl-2651	31	2	rev	rev	PROPN
cjgl-2651	31	3	.	.	PROPN
cjgl-2651	31	4	787	787	NUM
cjgl-2651	31	5	(	(	PUNCT
cjgl-2651	31	6	1997	1997	NUM
cjgl-2651	31	7	)	)	PUNCT
cjgl-2651	31	8	(	(	PUNCT
cjgl-2651	31	9	explaining	explain	VERB
cjgl-2651	31	10	the	the	DET
cjgl-2651	31	11	impact	impact	NOUN
cjgl-2651	31	12	ofthe	ofthe	ADJ
cjgl-2651	31	13	tax	tax	NOUN
cjgl-2651	31	14	incentives	incentive	NOUN
cjgl-2651	31	15	relating	relate	VERB
cjgl-2651	31	16	to	to	ADP
cjgl-2651	31	17	marriage	marriage	NOUN
cjgl-2651	31	18	upon	upon	SCONJ
cjgl-2651	31	19	african	african	ADJ
cjgl-2651	31	20	-	-	PUNCT
cjgl-2651	31	21	american	american	ADJ
cjgl-2651	31	22	different	different	ADJ
cjgl-2651	31	23	-	-	PUNCT
cjgl-2651	31	24	sex	sex	NOUN
cjgl-2651	31	25	couples	couple	NOUN
cjgl-2651	31	26	)	)	PUNCT
cjgl-2651	31	27	;	;	PUNCT
cjgl-2651	31	28	anthony	anthony	PROPN
cjgl-2651	31	29	c.	c.	PROPN
cjgl-2651	31	30	infanti	infanti	PROPN
cjgl-2651	31	31	,	,	PUNCT
cjgl-2651	31	32	the	the	DET
cjgl-2651	31	33	ihternal	ihternal	PROPN
cjgl-2651	31	34	revenue	revenue	NOUN
cjgl-2651	31	35	code	code	NOUN
cjgl-2651	31	36	as	as	ADP
cjgl-2651	31	37	sodomy	sodomy	NOUN
cjgl-2651	31	38	statute	statute	NOUN
cjgl-2651	31	39	,	,	PUNCT
cjgl-2651	31	40	44	44	NUM
cjgl-2651	31	41	santa	santa	PROPN
cjgl-2651	31	42	clara	clara	PROPN
cjgl-2651	31	43	l.	l.	PROPN
cjgl-2651	31	44	rev	rev	PROPN
cjgl-2651	31	45	.	.	PROPN
cjgl-2651	31	46	763	763	NUM
cjgl-2651	31	47	(	(	PUNCT
cjgl-2651	31	48	2004	2004	NUM
cjgl-2651	31	49	)	)	PUNCT
cjgl-2651	31	50	(	(	PUNCT
cjgl-2651	31	51	discussing	discuss	VERB
cjgl-2651	31	52	the	the	DET
cjgl-2651	31	53	tax	tax	NOUN
cjgl-2651	31	54	issues	issue	NOUN
cjgl-2651	31	55	faced	face	VERB
cjgl-2651	31	56	by	by	ADP
cjgl-2651	31	57	same	same	ADJ
cjgl-2651	31	58	-	-	PUNCT
cjgl-2651	31	59	sex	sex	NOUN
cjgl-2651	31	60	couples	couple	NOUN
cjgl-2651	31	61	and	and	CCONJ
cjgl-2651	31	62	unmarried	unmarried	ADJ
cjgl-2651	31	63	different	different	ADJ
cjgl-2651	31	64	-	-	PUNCT
cjgl-2651	31	65	sex	sex	NOUN
cjgl-2651	31	66	couples	couple	NOUN
cjgl-2651	31	67	)	)	PUNCT
cjgl-2651	31	68	;	;	PUNCT
cjgl-2651	31	69	lily	lily	ADJ
cjgl-2651	31	70	kahng	kahng	PROPN
cjgl-2651	31	71	,	,	PUNCT
cjgl-2651	31	72	innocent	innocent	ADJ
cjgl-2651	31	73	spouses	spouse	NOUN
cjgl-2651	31	74	:	:	PUNCT
cjgl-2651	31	75	a	a	DET
cjgl-2651	31	76	critique	critique	NOUN
cjgl-2651	31	77	of	of	ADP
cjgl-2651	31	78	the	the	DET
cjgl-2651	31	79	new	new	ADJ
cjgl-2651	31	80	tar	tar	NOUN
cjgl-2651	31	81	laws	law	NOUN
cjgl-2651	31	82	governing	govern	VERB
cjgl-2651	31	83	joint	joint	ADJ
cjgl-2651	31	84	and	and	CCONJ
cjgl-2651	31	85	several	several	ADJ
cjgl-2651	31	86	tax	tax	NOUN
cjgl-2651	31	87	liability	liability	NOUN
cjgl-2651	31	88	,	,	PUNCT
cjgl-2651	31	89	49	49	NUM
cjgl-2651	31	90	vill	vill	NOUN
cjgl-2651	31	91	.	.	PUNCT
cjgl-2651	32	1	l.	l.	PROPN
cjgl-2651	32	2	rev	rev	PROPN
cjgl-2651	32	3	.	.	PROPN
cjgl-2651	32	4	261	261	NUM
cjgl-2651	32	5	(	(	PUNCT
cjgl-2651	32	6	2004	2004	NUM
cjgl-2651	32	7	)	)	PUNCT
cjgl-2651	32	8	(	(	PUNCT
cjgl-2651	32	9	discussing	discuss	VERB
cjgl-2651	32	10	the	the	DET
cjgl-2651	32	11	lack	lack	NOUN
cjgl-2651	32	12	of	of	ADP
cjgl-2651	32	13	a	a	DET
cjgl-2651	32	14	coherent	coherent	ADJ
cjgl-2651	32	15	rationale	rationale	NOUN
cjgl-2651	32	16	for	for	ADP
cjgl-2651	32	17	the	the	DET
cjgl-2651	32	18	joint	joint	ADJ
cjgl-2651	32	19	and	and	CCONJ
cjgl-2651	32	20	several	several	ADJ
cjgl-2651	32	21	liability	liability	NOUN
cjgl-2651	32	22	that	that	PRON
cjgl-2651	32	23	accompanies	accompany	VERB
cjgl-2651	32	24	the	the	DET
cjgl-2651	32	25	filing	filing	NOUN
cjgl-2651	32	26	of	of	ADP
cjgl-2651	32	27	a	a	DET
cjgl-2651	32	28	joint	joint	ADJ
cjgl-2651	32	29	return	return	NOUN
cjgl-2651	32	30	)	)	PUNCT
cjgl-2651	32	31	;	;	PUNCT
cjgl-2651	32	32	lily	lily	ADJ
cjgl-2651	32	33	kahng	kahng	PROPN
cjgl-2651	32	34	,	,	PUNCT
cjgl-2651	32	35	one	one	NUM
cjgl-2651	32	36	is	be	AUX
cjgl-2651	32	37	the	the	DET
cjgl-2651	32	38	loneliest	lonely	ADJ
cjgl-2651	32	39	number	number	NOUN
cjgl-2651	32	40	:	:	PUNCT
cjgl-2651	32	41	the	the	DET
cjgl-2651	32	42	single	single	ADJ
cjgl-2651	32	43	taxpayer	taxpayer	NOUN
cjgl-2651	32	44	in	in	ADP
cjgl-2651	32	45	a	a	DET
cjgl-2651	32	46	joint	joint	ADJ
cjgl-2651	32	47	return	return	NOUN
cjgl-2651	32	48	world	world	NOUN
cjgl-2651	32	49	,	,	PUNCT
cjgl-2651	32	50	61	61	NUM
cjgl-2651	32	51	hastings	hastings	PROPN
cjgl-2651	32	52	l.j	l.j	PROPN
cjgl-2651	32	53	.	.	PROPN
cjgl-2651	32	54	651	651	NUM
cjgl-2651	32	55	(	(	PUNCT
cjgl-2651	32	56	2010	2010	NUM
cjgl-2651	32	57	)	)	PUNCT
cjgl-2651	33	1	[	[	X
cjgl-2651	33	2	hereinafter	hereinafter	NOUN
cjgl-2651	33	3	kahng	kahng	NOUN
cjgl-2651	33	4	,	,	PUNCT
cjgl-2651	33	5	loneliest	lonely	ADJ
cjgl-2651	33	6	number	number	NOUN
cjgl-2651	33	7	]	]	PUNCT
cjgl-2651	33	8	(	(	PUNCT
cjgl-2651	33	9	discussing	discuss	VERB
cjgl-2651	33	10	thc	thc	NOUN
cjgl-2651	33	11	lack	lack	NOUN
cjgl-2651	33	12	of	of	ADP
cjgl-2651	33	13	a	a	DET
cjgl-2651	33	14	coherent	coherent	ADJ
cjgl-2651	33	15	rationale	rationale	NOUN
cjgl-2651	33	16	for	for	ADP
cjgl-2651	33	17	the	the	DET
cjgl-2651	33	18	joint	joint	ADJ
cjgl-2651	33	19	and	and	CCONJ
cjgl-2651	33	20	several	several	ADJ
cjgl-2651	33	21	liability	liability	NOUN
cjgl-2651	33	22	that	that	PRON
cjgl-2651	33	23	accompanies	accompany	VERB
cjgl-2651	33	24	the	the	DET
cjgl-2651	33	25	filing	filing	NOUN
cjgl-2651	33	26	of	of	ADP
cjgl-2651	33	27	a	a	DET
cjgl-2651	33	28	joint	joint	ADJ
cjgl-2651	33	29	return	return	NOUN
cjgl-2651	33	30	and	and	CCONJ
cjgl-2651	33	31	also	also	ADV
cjgl-2651	33	32	discussing	discuss	VERB
cjgl-2651	33	33	tax	tax	NOUN
cjgl-2651	33	34	issues	issue	NOUN
cjgl-2651	33	35	faced	face	VERB
cjgl-2651	33	36	by	by	ADP
cjgl-2651	33	37	single	single	ADJ
cjgl-2651	33	38	taxpayers	taxpayer	NOUN
cjgl-2651	33	39	)	)	PUNCT
cjgl-2651	33	40	;	;	PUNCT
cjgl-2651	33	41	edward	edward	PROPN
cjgl-2651	33	42	j.	j.	PROPN
cjgl-2651	33	43	mccaffery	mccaffery	PROPN
cjgl-2651	33	44	,	,	PUNCT
cjgl-2651	33	45	taxation	taxation	NOUN
cjgl-2651	33	46	and	and	CCONJ
cjgl-2651	33	47	the	the	DET
cjgl-2651	33	48	family	family	NOUN
cjgl-2651	33	49	:	:	PUNCT
cjgl-2651	33	50	a	a	DET
cjgl-2651	33	51	fresh	fresh	ADJ
cjgl-2651	33	52	look	look	NOUN
cjgl-2651	33	53	at	at	ADP
cjgl-2651	33	54	behavioral	behavioral	ADJ
cjgl-2651	33	55	gender	gender	NOUN
cjgl-2651	33	56	biases	bias	NOUN
cjgl-2651	33	57	in	in	ADP
cjgl-2651	33	58	the	the	DET
cjgl-2651	33	59	code	code	NOUN
cjgl-2651	33	60	,	,	PUNCT
cjgl-2651	33	61	40	40	NUM
cjgl-2651	33	62	ucla	ucla	PROPN
cjgl-2651	33	63	l.	l.	PROPN
cjgl-2651	33	64	rev	rev	PROPN
cjgl-2651	33	65	.	.	PROPN
cjgl-2651	33	66	983	983	NUM
cjgl-2651	33	67	(	(	PUNCT
cjgl-2651	33	68	1992	1992	NUM
cjgl-2651	33	69	)	)	PUNCT
cjgl-2651	33	70	(	(	PUNCT
cjgl-2651	33	71	discussing	discuss	VERB
cjgl-2651	33	72	the	the	DET
cjgl-2651	33	73	impact	impact	NOUN
cjgl-2651	33	74	of	of	ADP
cjgl-2651	33	75	the	the	DET
cjgl-2651	33	76	tax	tax	NOUN
cjgl-2651	33	77	laws	law	NOUN
cjgl-2651	33	78	on	on	ADP
cjgl-2651	33	79	decisions	decision	NOUN
cjgl-2651	33	80	to	to	PART
cjgl-2651	33	81	marry	marry	VERB
cjgl-2651	33	82	,	,	PUNCT
cjgl-2651	33	83	to	to	PART
cjgl-2651	33	84	have	have	VERB
cjgl-2651	33	85	a	a	DET
cjgl-2651	33	86	oneor	oneor	NOUN
cjgl-2651	33	87	two	two	NUM
cjgl-2651	33	88	-	-	PUNCT
cjgl-2651	33	89	carer	carer	NOUN
cjgl-2651	33	90	household	household	NOUN
cjgl-2651	33	91	,	,	PUNCT
cjgl-2651	33	92	and	and	CCONJ
cjgl-2651	33	93	to	to	PART
cjgl-2651	33	94	work	work	VERB
cjgl-2651	33	95	full	full	ADJ
cjgl-2651	33	96	or	or	CCONJ
cjgl-2651	33	97	part	part	NOUN
cjgl-2651	33	98	time	time	NOUN
cjgl-2651	33	99	)	)	PUNCT
cjgl-2651	33	100	;	;	PUNCT
cjgl-2651	33	101	mylinh	mylinh	PROPN
cjgl-2651	33	102	uy	uy	PROPN
cjgl-2651	33	103	,	,	PUNCT
cjgl-2651	33	104	note	note	NOUN
cjgl-2651	33	105	,	,	PUNCT
cjgl-2651	33	106	tax	tax	NOUN
cjgl-2651	33	107	and	and	CCONJ
cjgl-2651	33	108	race	race	NOUN
cjgl-2651	33	109	:	:	PUNCT
cjgl-2651	33	110	the	the	DET
cjgl-2651	33	111	impact	impact	NOUN
cjgl-2651	33	112	on	on	ADP
cjgl-2651	33	113	asian	asian	ADJ
cjgl-2651	33	114	americans	americans	PROPN
cjgl-2651	33	115	,	,	PUNCT
cjgl-2651	33	116	ii	ii	PROPN
cjgl-2651	33	117	asian	asian	PROPN
cjgl-2651	33	118	l.j	l.j	PROPN
cjgl-2651	33	119	.	.	PROPN
cjgl-2651	33	120	117	117	NUM
cjgl-2651	33	121	(	(	PUNCT
cjgl-2651	33	122	2004	2004	NUM
cjgl-2651	33	123	)	)	PUNCT
cjgl-2651	33	124	(	(	PUNCT
cjgl-2651	33	125	explaining	explain	VERB
cjgl-2651	33	126	the	the	DET
cjgl-2651	33	127	impact	impact	NOUN
cjgl-2651	33	128	of	of	ADP
cjgl-2651	33	129	the	the	DET
cjgl-2651	33	130	tax	tax	NOUN
cjgl-2651	33	131	incentives	incentive	NOUN
cjgl-2651	33	132	relating	relate	VERB
cjgl-2651	33	133	to	to	ADP
cjgl-2651	33	134	marriage	marriage	NOUN
cjgl-2651	33	135	upon	upon	SCONJ
cjgl-2651	33	136	asian	asian	ADJ
cjgl-2651	33	137	-	-	PUNCT
cjgl-2651	33	138	american	american	ADJ
cjgl-2651	33	139	diffcrent	diffcrent	NOUN
cjgl-2651	33	140	-	-	PUNCT
cjgl-2651	33	141	sex	sex	NOUN
cjgl-2651	33	142	couples	couple	NOUN
cjgl-2651	33	143	)	)	PUNCT
cjgl-2651	33	144	.	.	PUNCT
cjgl-2651	34	1	7	7	NUM
cjgl-2651	34	2	see	see	VERB
cjgl-2651	34	3	,	,	PUNCT
cjgl-2651	34	4	e.g.	e.g.	ADV
cjgl-2651	34	5	,	,	PUNCT
cjgl-2651	34	6	anthony	anthony	PROPN
cjgl-2651	34	7	c.	c.	PROPN
cjgl-2651	34	8	infanti	infanti	PROPN
cjgl-2651	34	9	,	,	PUNCT
cjgl-2651	34	10	dismembering	dismember	VERB
cjgl-2651	34	11	families	family	NOUN
cjgl-2651	34	12	,	,	PUNCT
cjgl-2651	34	13	in	in	ADP
cjgl-2651	34	14	challenging	challenge	VERB
cjgl-2651	34	15	gender	gender	NOUN
cjgl-2651	34	16	inequality	inequality	NOUN
cjgl-2651	34	17	in	in	ADP
cjgl-2651	34	18	tax	tax	NOUN
cjgl-2651	34	19	policy	policy	NOUN
cjgl-2651	34	20	making	making	NOUN
cjgl-2651	34	21	:	:	PUNCT
cjgl-2651	34	22	comparative	comparative	ADJ
cjgl-2651	34	23	perspectives	perspective	NOUN
cjgl-2651	34	24	(	(	PUNCT
cjgl-2651	34	25	kim	kim	PROPN
cjgl-2651	34	26	brooks	brooks	PROPN
cjgl-2651	34	27	et	et	PROPN
cjgl-2651	34	28	al	al	PROPN
cjgl-2651	34	29	.	.	PROPN
cjgl-2651	34	30	,	,	PUNCT
cjgl-2651	34	31	eds	eds	PROPN
cjgl-2651	34	32	.	.	PROPN
cjgl-2651	34	33	,	,	PUNCT
cjgl-2651	34	34	2011	2011	NUM
cjgl-2651	34	35	)	)	PUNCT
cjgl-2651	34	36	(	(	PUNCT
cjgl-2651	34	37	explaining	explain	VERB
cjgl-2651	34	38	how	how	SCONJ
cjgl-2651	34	39	the	the	DET
cjgl-2651	34	40	medical	medical	ADJ
cjgl-2651	34	41	expense	expense	NOUN
cjgl-2651	34	42	deduction	deduction	NOUN
cjgl-2651	34	43	in	in	ADP
cjgl-2651	34	44	i.r.c	i.r.c	NOUN
cjgl-2651	34	45	.	.	PUNCT
cjgl-2651	35	1	§	§	PROPN
cjgl-2651	35	2	213	213	NUM
cjgl-2651	35	3	constructs	construct	NOUN
cjgl-2651	35	4	,	,	PUNCT
cjgl-2651	35	5	corporealizes	corporealize	NOUN
cjgl-2651	35	6	,	,	PUNCT
cjgl-2651	35	7	and	and	CCONJ
cjgl-2651	35	8	dismembers	dismember	VERB
cjgl-2651	35	9	families	family	NOUN
cjgl-2651	35	10	)	)	PUNCT
cjgl-2651	35	11	;	;	PUNCT
cjgl-2651	35	12	nancy	nancy	PROPN
cjgl-2651	35	13	j.	j.	PROPN
cjgl-2651	35	14	knauer	knauer	PROPN
cjgl-2651	35	15	,	,	PUNCT
cjgl-2651	35	16	heteronormalivity	heteronormalivity	NOUN
cjgl-2651	35	17	and	and	CCONJ
cjgl-2651	35	18	federal	federal	ADJ
cjgl-2651	35	19	tax	tax	NOUN
cjgl-2651	35	20	policy	policy	NOUN
cjgl-2651	35	21	,	,	PUNCT
cjgl-2651	35	22	101	101	NUM
cjgl-2651	35	23	w.	w.	PROPN
cjgl-2651	35	24	va	va	PROPN
cjgl-2651	35	25	.	.	PUNCT
cjgl-2651	36	1	l.	l.	PROPN
cjgl-2651	36	2	rev	rev	PROPN
cjgl-2651	36	3	.	.	PROPN
cjgl-2651	37	1	129	129	NUM
cjgl-2651	37	2	(	(	PUNCT
cjgl-2651	37	3	1998	1998	NUM
cjgl-2651	37	4	)	)	PUNCT
cjgl-2651	38	1	(	(	PUNCT
cjgl-2651	38	2	explaining	explain	VERB
cjgl-2651	38	3	how	how	SCONJ
cjgl-2651	38	4	marital	marital	ADJ
cjgl-2651	38	5	status	status	NOUN
cjgl-2651	38	6	is	be	AUX
cjgl-2651	38	7	pervasive	pervasive	ADJ
cjgl-2651	38	8	in	in	ADP
cjgl-2651	38	9	the	the	DET
cjgl-2651	38	10	tax	tax	NOUN
cjgl-2651	38	11	laws	law	NOUN
cjgl-2651	38	12	and	and	CCONJ
cjgl-2651	38	13	how	how	SCONJ
cjgl-2651	38	14	the	the	DET
cjgl-2651	38	15	provisions	provision	NOUN
cjgl-2651	38	16	relating	relate	VERB
cjgl-2651	38	17	to	to	ADP
cjgl-2651	38	18	the	the	DET
cjgl-2651	38	19	taxation	taxation	NOUN
cjgl-2651	38	20	of	of	ADP
cjgl-2651	38	21	the	the	DET
cjgl-2651	38	22	family	family	NOUN
cjgl-2651	38	23	are	be	AUX
cjgl-2651	38	24	prescriptive	prescriptive	ADJ
cjgl-2651	38	25	in	in	ADP
cjgl-2651	38	26	nature	nature	NOUN
cjgl-2651	38	27	)	)	PUNCT
cjgl-2651	38	28	;	;	PUNCT
cjgl-2651	38	29	see	see	VERB
cjgl-2651	38	30	also	also	ADV
cjgl-2651	38	31	infra	infra	NOUN
cjgl-2651	38	32	note	note	VERB
cjgl-2651	38	33	118	118	NUM
cjgl-2651	38	34	.	.	PUNCT
cjgl-2651	38	35	'	'	PUNCT
cjgl-2651	39	1	see	see	VERB
cjgl-2651	39	2	mecaffery	mecaffery	NOUN
cjgl-2651	39	3	,	,	PUNCT
cjgl-2651	39	4	supra	supra	ADJ
cjgl-2651	39	5	note	note	NOUN
cjgl-2651	39	6	6	6	NUM
cjgl-2651	39	7	,	,	PUNCT
cjgl-2651	39	8	at	at	ADP
cjgl-2651	39	9	988	988	NUM
cjgl-2651	39	10	-	-	SYM
cjgl-2651	39	11	1013	1013	NUM
cjgl-2651	39	12	.	.	PUNCT
cjgl-2651	40	1	columbia	columbia	PROPN
cjgl-2651	40	2	journal	journal	PROPN
cjgl-2651	40	3	of	of	ADP
cjgl-2651	40	4	gender	gender	NOUN
cjgl-2651	40	5	and	and	CCONJ
cjgl-2651	40	6	law	law	NOUN
cjgl-2651	40	7	families	family	NOUN
cjgl-2651	40	8	9	9	NUM
cjgl-2651	40	9	often	often	ADV
cjgl-2651	40	10	fall	fall	VERB
cjgl-2651	40	11	through	through	ADP
cjgl-2651	40	12	the	the	DET
cjgl-2651	40	13	cracks	crack	NOUN
cjgl-2651	40	14	.	.	PUNCT
cjgl-2651	41	1	t	t	NOUN
cjgl-2651	41	2	for	for	ADP
cjgl-2651	41	3	example	example	NOUN
cjgl-2651	41	4	,	,	PUNCT
cjgl-2651	41	5	in	in	ADP
cjgl-2651	41	6	leonard	leonard	PROPN
cjgl-2651	41	7	v.	v.	PROPN
cjgl-2651	41	8	commissioner	commissioner	PROPN
cjgl-2651	41	9	,	,	PUNCT
cjgl-2651	41	10	the	the	DET
cjgl-2651	41	11	tax	tax	NOUN
cjgl-2651	41	12	court	court	NOUN
cjgl-2651	41	13	held	hold	VERB
cjgl-2651	41	14	that	that	SCONJ
cjgl-2651	41	15	a	a	DET
cjgl-2651	41	16	taxpayer	taxpayer	NOUN
cjgl-2651	41	17	who	who	PRON
cjgl-2651	41	18	supported	support	VERB
cjgl-2651	41	19	a	a	DET
cjgl-2651	41	20	disabled	disabled	ADJ
cjgl-2651	41	21	friend	friend	NOUN
cjgl-2651	41	22	and	and	CCONJ
cjgl-2651	41	23	the	the	DET
cjgl-2651	41	24	friend	friend	NOUN
cjgl-2651	41	25	's	's	PART
cjgl-2651	41	26	grandchildren	grandchild	NOUN
cjgl-2651	41	27	-all	-all	X
cjgl-2651	41	28	of	of	ADP
cjgl-2651	41	29	whom	whom	PRON
cjgl-2651	41	30	lived	live	VERB
cjgl-2651	41	31	with	with	ADP
cjgl-2651	41	32	her	she	PRON
cjgl-2651	41	33	-	-	PUNCT
cjgl-2651	41	34	was	be	AUX
cjgl-2651	41	35	eligible	eligible	ADJ
cjgl-2651	41	36	to	to	PART
cjgl-2651	41	37	claim	claim	VERB
cjgl-2651	41	38	an	an	DET
cjgl-2651	41	39	additional	additional	ADJ
cjgl-2651	41	40	personal	personal	ADJ
cjgl-2651	41	41	exemption	exemption	NOUN
cjgl-2651	41	42	for	for	ADP
cjgl-2651	41	43	each	each	PRON
cjgl-2651	41	44	of	of	ADP
cjgl-2651	41	45	the	the	DET
cjgl-2651	41	46	children	child	NOUN
cjgl-2651	41	47	but	but	CCONJ
cjgl-2651	41	48	was	be	AUX
cjgl-2651	41	49	ineligible	ineligible	ADJ
cjgl-2651	41	50	to	to	PART
cjgl-2651	41	51	claim	claim	VERB
cjgl-2651	41	52	the	the	DET
cjgl-2651	41	53	child	child	NOUN
cjgl-2651	41	54	-	-	PUNCT
cjgl-2651	41	55	care	care	NOUN
cjgl-2651	41	56	credit	credit	NOUN
cjgl-2651	41	57	,	,	PUNCT
cjgl-2651	41	58	the	the	DET
cjgl-2651	41	59	child	child	NOUN
cjgl-2651	41	60	tax	tax	NOUN
cjgl-2651	41	61	credit	credit	NOUN
cjgl-2651	41	62	,	,	PUNCT
cjgl-2651	41	63	the	the	DET
cjgl-2651	41	64	additional	additional	ADJ
cjgl-2651	41	65	child	child	NOUN
cjgl-2651	41	66	tax	tax	NOUN
cjgl-2651	41	67	credit	credit	NOUN
cjgl-2651	41	68	,	,	PUNCT
cjgl-2651	41	69	or	or	CCONJ
cjgl-2651	41	70	the	the	DET
cjgl-2651	41	71	earned	earn	VERB
cjgl-2651	41	72	income	income	NOUN
cjgl-2651	41	73	credit	credit	NOUN
cjgl-2651	41	74	because	because	SCONJ
cjgl-2651	41	75	those	those	DET
cjgl-2651	41	76	same	same	ADJ
cjgl-2651	41	77	children	child	NOUN
cjgl-2651	41	78	were	be	AUX
cjgl-2651	41	79	not	not	PART
cjgl-2651	41	80	"	"	PUNCT
cjgl-2651	41	81	qualifying	qualify	VERB
cjgl-2651	41	82	"	"	PUNCT
cjgl-2651	41	83	children.i	children.i	NOUN
cjgl-2651	41	84	'	'	PUNCT
cjgl-2651	41	85	in	in	ADP
cjgl-2651	41	86	this	this	DET
cjgl-2651	41	87	article	article	NOUN
cjgl-2651	41	88	,	,	PUNCT
cjgl-2651	41	89	i	i	PRON
cjgl-2651	41	90	break	break	VERB
cjgl-2651	41	91	new	new	ADJ
cjgl-2651	41	92	ground	ground	NOUN
cjgl-2651	41	93	by	by	ADP
cjgl-2651	41	94	undertaking	undertake	VERB
cjgl-2651	41	95	the	the	DET
cjgl-2651	41	96	first	first	ADJ
cjgl-2651	41	97	systematic	systematic	ADJ
cjgl-2651	41	98	examination	examination	NOUN
cjgl-2651	41	99	of	of	ADP
cjgl-2651	41	100	the	the	DET
cjgl-2651	41	101	administrative	administrative	ADJ
cjgl-2651	41	102	structure	structure	NOUN
cjgl-2651	41	103	that	that	PRON
cjgl-2651	41	104	underpins	underpin	VERB
cjgl-2651	41	105	the	the	DET
cjgl-2651	41	106	code	code	NOUN
cjgl-2651	41	107	's	's	PART
cjgl-2651	41	108	family	family	NOUN
cjgl-2651	41	109	tax	tax	NOUN
cjgl-2651	41	110	provisions	provision	NOUN
cjgl-2651	41	111	.	.	PUNCT
cjgl-2651	42	1	12	12	NUM
cjgl-2651	42	2	in	in	ADP
cjgl-2651	42	3	this	this	DET
cjgl-2651	42	4	examination	examination	NOUN
cjgl-2651	42	5	,	,	PUNCT
cjgl-2651	42	6	i	i	PRON
cjgl-2651	42	7	focus	focus	VERB
cjgl-2651	42	8	on	on	ADP
cjgl-2651	42	9	the	the	DET
cjgl-2651	42	10	presence	presence	NOUN
cjgl-2651	42	11	or	or	CCONJ
cjgl-2651	42	12	absence	absence	NOUN
cjgl-2651	42	13	of	of	ADP
cjgl-2651	42	14	requirements	requirement	NOUN
cjgl-2651	42	15	to	to	PART
cjgl-2651	42	16	identify	identify	VERB
cjgl-2651	42	17	and	and	CCONJ
cjgl-2651	42	18	document	document	VERB
cjgl-2651	42	19	a	a	DET
cjgl-2651	42	20	taxpayer	taxpayer	NOUN
cjgl-2651	42	21	's	's	PART
cjgl-2651	42	22	family	family	NOUN
cjgl-2651	42	23	members	member	NOUN
cjgl-2651	42	24	.	.	PUNCT
cjgl-2651	43	1	though	though	ADV
cjgl-2651	43	2	,	,	PUNCT
cjgl-2651	43	3	as	as	ADP
cjgl-2651	43	4	a	a	DET
cjgl-2651	43	5	working	work	VERB
cjgl-2651	43	6	hypothesis	hypothesis	NOUN
cjgl-2651	43	7	,	,	PUNCT
cjgl-2651	43	8	one	one	PRON
cjgl-2651	43	9	might	might	AUX
cjgl-2651	43	10	expect	expect	VERB
cjgl-2651	43	11	these	these	DET
cjgl-2651	43	12	identification	identification	NOUN
cjgl-2651	43	13	and	and	CCONJ
cjgl-2651	43	14	documentation	documentation	NOUN
cjgl-2651	43	15	requirements	requirement	NOUN
cjgl-2651	43	16	simply	simply	ADV
cjgl-2651	43	17	to	to	PART
cjgl-2651	43	18	mirror	mirror	VERB
cjgl-2651	43	19	the	the	DET
cjgl-2651	43	20	code	code	NOUN
cjgl-2651	43	21	's	's	PART
cjgl-2651	43	22	i	i	PRON
cjgl-2651	43	23	for	for	ADP
cjgl-2651	43	24	descriptions	description	NOUN
cjgl-2651	43	25	of	of	ADP
cjgl-2651	43	26	family	family	NOUN
cjgl-2651	43	27	arrangements	arrangement	NOUN
cjgl-2651	43	28	that	that	PRON
cjgl-2651	43	29	do	do	VERB
cjgl-2651	43	30	-	-	PUNCT
cjgl-2651	43	31	or	or	CCONJ
cjgl-2651	43	32	might	might	AUX
cjgl-2651	43	33	--	--	PUNCT
cjgl-2651	43	34	depart	depart	VERB
cjgl-2651	43	35	from	from	ADP
cjgl-2651	43	36	the	the	DET
cjgl-2651	43	37	"	"	PUNCT
cjgl-2651	43	38	traditional	traditional	ADJ
cjgl-2651	43	39	"	"	PUNCT
cjgl-2651	43	40	nuclear	nuclear	ADJ
cjgl-2651	43	41	family	family	NOUN
cjgl-2651	43	42	norm	norm	NOUN
cjgl-2651	43	43	,	,	PUNCT
cjgl-2651	43	44	see	see	VERB
cjgl-2651	43	45	elvia	elvia	PROPN
cjgl-2651	43	46	r.	r.	PROPN
cjgl-2651	43	47	arriola	arriola	PROPN
cjgl-2651	43	48	,	,	PUNCT
cjgl-2651	43	49	law	law	NOUN
cjgl-2651	43	50	and	and	CCONJ
cjgl-2651	43	51	the	the	DET
cjgl-2651	43	52	family	family	NOUN
cjgl-2651	43	53	of	of	ADP
cjgl-2651	43	54	choice	choice	NOUN
cjgl-2651	43	55	and	and	CCONJ
cjgl-2651	43	56	need	need	NOUN
cjgl-2651	43	57	,	,	PUNCT
cjgl-2651	43	58	35	35	NUM
cjgl-2651	43	59	u.	u.	PROPN
cjgl-2651	43	60	louisville	louisville	PROPN
cjgl-2651	43	61	j.	j.	PROPN
cjgl-2651	43	62	fam	fam	PROPN
cjgl-2651	43	63	.	.	PUNCT
cjgl-2651	44	1	l.	l.	PROPN
cjgl-2651	44	2	691	691	NUM
cjgl-2651	44	3	(	(	PUNCT
cjgl-2651	44	4	1996	1996	NUM
cjgl-2651	44	5	-	-	SYM
cjgl-2651	44	6	1997	1997	NUM
cjgl-2651	44	7	)	)	PUNCT
cjgl-2651	44	8	;	;	PUNCT
cjgl-2651	44	9	angela	angela	PROPN
cjgl-2651	44	10	mac	mac	PROPN
cjgl-2651	44	11	kupcnda	kupcnda	PROPN
cjgl-2651	44	12	,	,	PUNCT
cjgl-2651	44	13	two	two	NUM
cjgl-2651	44	14	parents	parent	NOUN
cjgl-2651	44	15	are	be	AUX
cjgl-2651	44	16	better	well	ADJ
cjgl-2651	44	17	than	than	ADP
cjgl-2651	44	18	none	none	NOUN
cjgl-2651	44	19	:	:	PUNCT
cjgl-2651	44	20	whether	whether	SCONJ
cjgl-2651	44	21	two	two	NUM
cjgl-2651	44	22	single	single	ADJ
cjgl-2651	44	23	,	,	PUNCT
cjgl-2651	44	24	african	african	ADJ
cjgl-2651	44	25	american	american	ADJ
cjgl-2651	44	26	adults	adult	NOUN
cjgl-2651	44	27	-	-	PUNCT
cjgl-2651	44	28	who	who	PRON
cjgl-2651	44	29	are	be	AUX
cjgl-2651	44	30	not	not	PART
cjgl-2651	44	31	in	in	ADP
cjgl-2651	44	32	a	a	DET
cjgl-2651	44	33	traditional	traditional	ADJ
cjgl-2651	44	34	marriage	marriage	NOUN
cjgl-2651	44	35	or	or	CCONJ
cjgl-2651	44	36	romantic	romantic	ADJ
cjgl-2651	44	37	or	or	CCONJ
cjgl-2651	44	38	sexual	sexual	ADJ
cjgl-2651	44	39	relationship	relationship	NOUN
cjgl-2651	44	40	with	with	ADP
cjgl-2651	44	41	each	each	DET
cjgl-2651	44	42	other	other	ADJ
cjgl-2651	44	43	should	should	AUX
cjgl-2651	44	44	be	be	AUX
cjgl-2651	44	45	allowed	allow	VERB
cjgl-2651	44	46	to	to	PART
cjgl-2651	44	47	jointly	jointly	ADV
cjgl-2651	44	48	adopt	adopt	VERB
cjgl-2651	44	49	and	and	CCONJ
cjgl-2651	44	50	co	co	NOUN
cjgl-2651	44	51	-	-	ADJ
cjgl-2651	44	52	parent	parent	ADJ
cjgl-2651	44	53	african	african	ADJ
cjgl-2651	44	54	american	american	ADJ
cjgl-2651	44	55	children	child	NOUN
cjgl-2651	44	56	,	,	PUNCT
cjgl-2651	44	57	35	35	NUM
cjgl-2651	44	58	u.	u.	PROPN
cjgl-2651	44	59	louisville	louisville	PROPN
cjgl-2651	44	60	j.	j.	PROPN
cjgl-2651	44	61	fam	fam	PROPN
cjgl-2651	44	62	.	.	PUNCT
cjgl-2651	45	1	l.	l.	PROPN
cjgl-2651	45	2	703	703	NUM
cjgl-2651	45	3	(	(	PUNCT
cjgl-2651	45	4	19961997	19961997	NUM
cjgl-2651	45	5	)	)	PUNCT
cjgl-2651	45	6	.	.	PUNCT
cjgl-2651	46	1	10	10	NUM
cjgl-2651	46	2	see	see	VERB
cjgl-2651	46	3	generally	generally	ADV
cjgl-2651	46	4	wendy	wendy	PROPN
cjgl-2651	46	5	c.	c.	PROPN
cjgl-2651	46	6	gcrzog	gcrzog	PROPN
cjgl-2651	46	7	,	,	PUNCT
cjgl-2651	46	8	families	family	NOUN
cjgl-2651	46	9	for	for	ADP
cjgl-2651	46	10	tax	tax	NOUN
cjgl-2651	46	11	purposes	purpose	NOUN
cjgl-2651	46	12	:	:	PUNCT
cjgl-2651	46	13	w	w	X
cjgl-2651	46	14	~	~	NOUN
cjgl-2651	46	15	hat	hat	NOUN
cjgl-2651	46	16	about	about	ADP
cjgl-2651	46	17	the	the	DET
cjgl-2651	46	18	steps	step	NOUN
cjgl-2651	46	19	?	?	PUNCT
cjgl-2651	46	20	,	,	PUNCT
cjgl-2651	46	21	42	42	NUM
cjgl-2651	46	22	u.	u.	PROPN
cjgl-2651	46	23	mich	mich	PROPN
cjgl-2651	46	24	.	.	PUNCT
cjgl-2651	47	1	j.l	j.l	PROPN
cjgl-2651	47	2	.	.	PROPN
cjgl-2651	47	3	reform	reform	PROPN
cjgl-2651	47	4	805	805	NUM
cjgl-2651	47	5	(	(	PUNCT
cjgl-2651	47	6	2009	2009	NUM
cjgl-2651	47	7	)	)	PUNCT
cjgl-2651	47	8	(	(	PUNCT
cjgl-2651	47	9	describing	describe	VERB
cjgl-2651	47	10	the	the	DET
cjgl-2651	47	11	inconsistent	inconsistent	ADJ
cjgl-2651	47	12	treatment	treatment	NOUN
cjgl-2651	47	13	of	of	ADP
cjgl-2651	47	14	stepfamily	stepfamily	ADV
cjgl-2651	47	15	as	as	SCONJ
cjgl-2651	47	16	family	family	NOUN
cjgl-2651	47	17	members	member	NOUN
cjgl-2651	47	18	for	for	ADP
cjgl-2651	47	19	federal	federal	ADJ
cjgl-2651	47	20	income	income	NOUN
cjgl-2651	47	21	and	and	CCONJ
cjgl-2651	47	22	transfer	transfer	VERB
cjgl-2651	47	23	tax	tax	NOUN
cjgl-2651	47	24	purposes	purpose	NOUN
cjgl-2651	47	25	)	)	PUNCT
cjgl-2651	47	26	.	.	PUNCT
cjgl-2651	48	1	ii	ii	PROPN
cjgl-2651	48	2	leonard	leonard	PROPN
cjgl-2651	48	3	v.	v.	PROPN
cjgl-2651	48	4	comm'r	comm'r	PROPN
cjgl-2651	48	5	,	,	PUNCT
cjgl-2651	48	6	t.c	t.c	PROPN
cjgl-2651	48	7	.	.	PROPN
cjgl-2651	48	8	sumr	sumr	PROPN
cjgl-2651	48	9	.	.	PUNCT
cjgl-2651	49	1	op	op	NOUN
cjgl-2651	49	2	.	.	PUNCT
cjgl-2651	49	3	2008	2008	NUM
cjgl-2651	49	4	-	-	SYM
cjgl-2651	49	5	141	141	NUM
cjgl-2651	49	6	(	(	PUNCT
cjgl-2651	49	7	t.c	t.c	PROPN
cjgl-2651	49	8	.	.	PROPN
cjgl-2651	49	9	2008	2008	NUM
cjgl-2651	49	10	)	)	PUNCT
cjgl-2651	49	11	.	.	PUNCT
cjgl-2651	50	1	12	12	NUM
cjgl-2651	50	2	for	for	ADP
cjgl-2651	50	3	the	the	DET
cjgl-2651	50	4	sake	sake	NOUN
cjgl-2651	50	5	of	of	ADP
cjgl-2651	50	6	maintaining	maintain	VERB
cjgl-2651	50	7	a	a	DET
cjgl-2651	50	8	sharper	sharp	ADJ
cjgl-2651	50	9	focus	focus	NOUN
cjgl-2651	50	10	and	and	CCONJ
cjgl-2651	50	11	to	to	PART
cjgl-2651	50	12	keep	keep	VERB
cjgl-2651	50	13	the	the	DET
cjgl-2651	50	14	length	length	NOUN
cjgl-2651	50	15	of	of	ADP
cjgl-2651	50	16	this	this	DET
cjgl-2651	50	17	article	article	NOUN
cjgl-2651	50	18	manageable	manageable	ADJ
cjgl-2651	50	19	,	,	PUNCT
cjgl-2651	50	20	i	i	PRON
cjgl-2651	50	21	have	have	AUX
cjgl-2651	50	22	confined	confine	VERB
cjgl-2651	50	23	my	my	PRON
cjgl-2651	50	24	discussion	discussion	NOUN
cjgl-2651	50	25	to	to	ADP
cjgl-2651	50	26	the	the	DET
cjgl-2651	50	27	income	income	NOUN
cjgl-2651	50	28	tax	tax	NOUN
cjgl-2651	50	29	.	.	PUNCT
cjgl-2651	51	1	nonetheless	nonetheless	ADV
cjgl-2651	51	2	,	,	PUNCT
cjgl-2651	51	3	it	it	PRON
cjgl-2651	51	4	is	be	AUX
cjgl-2651	51	5	worth	worth	ADJ
cjgl-2651	51	6	noting	note	VERB
cjgl-2651	51	7	that	that	SCONJ
cjgl-2651	51	8	a	a	DET
cjgl-2651	51	9	variety	variety	NOUN
cjgl-2651	51	10	of	of	ADP
cjgl-2651	51	11	estate	estate	NOUN
cjgl-2651	51	12	tax	tax	NOUN
cjgl-2651	51	13	provisions	provision	NOUN
cjgl-2651	51	14	also	also	ADV
cjgl-2651	51	15	take	take	VERB
cjgl-2651	51	16	family	family	NOUN
cjgl-2651	51	17	into	into	ADP
cjgl-2651	51	18	account	account	NOUN
cjgl-2651	51	19	.	.	PUNCT
cjgl-2651	52	1	see	see	VERB
cjgl-2651	52	2	,	,	PUNCT
cjgl-2651	52	3	e.g.	e.g.	ADV
cjgl-2651	52	4	,	,	PUNCT
cjgl-2651	52	5	i.r.c	i.r.c	NOUN
cjgl-2651	52	6	.	.	PUNCT
cjgl-2651	53	1	§	§	PROPN
cjgl-2651	53	2	§	§	PROPN
cjgl-2651	53	3	2036(b)(2	2036(b)(2	NOUN
cjgl-2651	53	4	)	)	PUNCT
cjgl-2651	53	5	,	,	PUNCT
cjgl-2651	54	1	2057(c	2057(c	NUM
cjgl-2651	54	2	)	)	PUNCT
cjgl-2651	54	3	(	(	PUNCT
cjgl-2651	54	4	lexis	lexis	VERB
cjgl-2651	54	5	through	through	ADP
cjgl-2651	54	6	july	july	PROPN
cjgl-2651	54	7	2010	2010	NUM
cjgl-2651	54	8	amendments	amendment	NOUN
cjgl-2651	54	9	)	)	PUNCT
cjgl-2651	54	10	.	.	PUNCT
cjgl-2651	55	1	the	the	DET
cjgl-2651	55	2	risk	risk	NOUN
cjgl-2651	55	3	of	of	ADP
cjgl-2651	55	4	audit	audit	NOUN
cjgl-2651	55	5	for	for	ADP
cjgl-2651	55	6	an	an	DET
cjgl-2651	55	7	estate	estate	NOUN
cjgl-2651	55	8	tax	tax	NOUN
cjgl-2651	55	9	return	return	NOUN
cjgl-2651	55	10	is	be	AUX
cjgl-2651	55	11	,	,	PUNCT
cjgl-2651	55	12	however	however	ADV
cjgl-2651	55	13	,	,	PUNCT
cjgl-2651	55	14	much	much	ADV
cjgl-2651	55	15	higher	high	ADJ
cjgl-2651	55	16	than	than	ADP
cjgl-2651	55	17	for	for	ADP
cjgl-2651	55	18	an	an	DET
cjgl-2651	55	19	individual	individual	ADJ
cjgl-2651	55	20	income	income	NOUN
cjgl-2651	55	21	tax	tax	NOUN
cjgl-2651	55	22	return	return	NOUN
cjgl-2651	55	23	,	,	PUNCT
cjgl-2651	55	24	which	which	PRON
cjgl-2651	55	25	arguably	arguably	ADV
cjgl-2651	55	26	makes	make	VERB
cjgl-2651	55	27	alternative	alternative	ADJ
cjgl-2651	55	28	compliance	compliance	NOUN
cjgl-2651	55	29	measures	measure	NOUN
cjgl-2651	55	30	(	(	PUNCT
cjgl-2651	55	31	e.g.	e.g.	ADV
cjgl-2651	55	32	,	,	PUNCT
cjgl-2651	55	33	the	the	DET
cjgl-2651	55	34	identification	identification	NOUN
cjgl-2651	55	35	and	and	CCONJ
cjgl-2651	55	36	documentation	documentation	NOUN
cjgl-2651	55	37	requirements	requirement	NOUN
cjgl-2651	55	38	that	that	PRON
cjgl-2651	55	39	are	be	AUX
cjgl-2651	55	40	the	the	DET
cjgl-2651	55	41	subject	subject	NOUN
cjgl-2651	55	42	of	of	ADP
cjgl-2651	55	43	this	this	DET
cjgl-2651	55	44	article	article	NOUN
cjgl-2651	55	45	)	)	PUNCT
cjgl-2651	55	46	less	less	ADV
cjgl-2651	55	47	important	important	ADJ
cjgl-2651	55	48	.	.	PUNCT
cjgl-2651	56	1	on	on	ADP
cjgl-2651	56	2	average	average	ADJ
cjgl-2651	56	3	,	,	PUNCT
cjgl-2651	56	4	the	the	DET
cjgl-2651	56	5	risk	risk	NOUN
cjgl-2651	56	6	of	of	ADP
cjgl-2651	56	7	audit	audit	NOUN
cjgl-2651	56	8	for	for	ADP
cjgl-2651	56	9	an	an	DET
cjgl-2651	56	10	estate	estate	NOUN
cjgl-2651	56	11	tax	tax	NOUN
cjgl-2651	56	12	return	return	NOUN
cjgl-2651	56	13	in	in	ADP
cjgl-2651	56	14	fiscal	fiscal	ADJ
cjgl-2651	56	15	year	year	NOUN
cjgl-2651	56	16	2008	2008	NUM
cjgl-2651	56	17	was	be	AUX
cjgl-2651	56	18	about	about	ADV
cjgl-2651	56	19	8	8	NUM
cjgl-2651	56	20	%	%	NOUN
cjgl-2651	56	21	,	,	PUNCT
cjgl-2651	56	22	while	while	SCONJ
cjgl-2651	56	23	that	that	DET
cjgl-2651	56	24	same	same	ADJ
cjgl-2651	56	25	risk	risk	NOUN
cjgl-2651	56	26	was	be	AUX
cjgl-2651	56	27	only	only	ADV
cjgl-2651	56	28	i%	i%	NOUN
cjgl-2651	56	29	for	for	ADP
cjgl-2651	56	30	an	an	DET
cjgl-2651	56	31	individual	individual	ADJ
cjgl-2651	56	32	income	income	NOUN
cjgl-2651	56	33	tax	tax	NOUN
cjgl-2651	56	34	return	return	NOUN
cjgl-2651	56	35	.	.	PUNCT
cjgl-2651	57	1	i.r.s	i.r.	NOUN
cjgl-2651	57	2	.	.	PUNCT
cjgl-2651	58	1	pub	pub	NOUN
cjgl-2651	58	2	.	.	PUNCT
cjgl-2651	59	1	no	no	INTJ
cjgl-2651	59	2	.	.	NOUN
cjgl-2651	60	1	55b	55b	NUM
cjgl-2651	60	2	,	,	PUNCT
cjgl-2651	60	3	internal	internal	ADJ
cjgl-2651	60	4	revenue	revenue	NOUN
cjgl-2651	60	5	serv	serv	NOUN
cjgl-2651	60	6	.	.	PUNCT
cjgl-2651	61	1	,	,	PUNCT
cjgl-2651	61	2	dep't	dep't	NOUN
cjgl-2651	61	3	of	of	ADP
cjgl-2651	61	4	treasury	treasury	PROPN
cjgl-2651	61	5	,	,	PUNCT
cjgl-2651	61	6	data	datum	NOUN
cjgl-2651	61	7	book	book	NOUN
cjgl-2651	61	8	,	,	PUNCT
cjgl-2651	61	9	2008	2008	NUM
cjgl-2651	61	10	,	,	PUNCT
cjgl-2651	61	11	at	at	ADP
cjgl-2651	61	12	23	23	NUM
cjgl-2651	61	13	tbl.9a	tbl.9a	NOUN
cjgl-2651	61	14	(	(	PUNCT
cjgl-2651	61	15	2009	2009	NUM
cjgl-2651	61	16	)	)	PUNCT
cjgl-2651	61	17	.	.	PUNCT
cjgl-2651	62	1	this	this	DET
cjgl-2651	62	2	eightfold	eightfold	ADJ
cjgl-2651	62	3	increase	increase	NOUN
cjgl-2651	62	4	in	in	ADP
cjgl-2651	62	5	the	the	DET
cjgl-2651	62	6	risk	risk	NOUN
cjgl-2651	62	7	of	of	ADP
cjgl-2651	62	8	audit	audit	NOUN
cjgl-2651	62	9	more	more	ADV
cjgl-2651	62	10	than	than	ADP
cjgl-2651	62	11	doubled	double	VERB
cjgl-2651	62	12	-	-	PUNCT
cjgl-2651	62	13	indeed	indeed	ADV
cjgl-2651	62	14	,	,	PUNCT
cjgl-2651	62	15	in	in	ADP
cjgl-2651	62	16	fiscal	fiscal	ADJ
cjgl-2651	62	17	year	year	NOUN
cjgl-2651	62	18	2008	2008	NUM
cjgl-2651	62	19	,	,	PUNCT
cjgl-2651	62	20	it	it	PRON
cjgl-2651	62	21	skyrocketed	skyrocket	VERB
cjgl-2651	62	22	to	to	ADP
cjgl-2651	62	23	nearly	nearly	ADV
cjgl-2651	62	24	20	20	NUM
cjgl-2651	62	25	/	/	SYM
cjgl-2651	62	26	o	o	NOUN
cjgl-2651	62	27	--	--	PUNCT
cjgl-2651	62	28	where	where	SCONJ
cjgl-2651	62	29	large	large	ADJ
cjgl-2651	62	30	estates	estate	NOUN
cjgl-2651	62	31	(	(	PUNCT
cjgl-2651	62	32	i.e.	i.e.	X
cjgl-2651	62	33	,	,	PUNCT
cjgl-2651	62	34	those	those	PRON
cjgl-2651	62	35	with	with	ADP
cjgl-2651	62	36	a	a	DET
cjgl-2651	62	37	gross	gross	ADJ
cjgl-2651	62	38	estate	estate	NOUN
cjgl-2651	62	39	of	of	ADP
cjgl-2651	62	40	at	at	ADV
cjgl-2651	62	41	least	least	ADV
cjgl-2651	62	42	$	$	SYM
cjgl-2651	62	43	5	5	NUM
cjgl-2651	62	44	million	million	NUM
cjgl-2651	62	45	)	)	PUNCT
cjgl-2651	62	46	were	be	AUX
cjgl-2651	62	47	concerned	concern	VERB
cjgl-2651	62	48	.	.	PUNCT
cjgl-2651	63	1	i	i	PRON
cjgl-2651	63	2	d.	d.	PROPN
cjgl-2651	63	3	columbia	columbia	PROPN
cjgl-2651	63	4	journal	journal	PROPN
cjgl-2651	63	5	of	of	ADP
cjgl-2651	63	6	gender	gender	NOUN
cjgl-2651	63	7	and	and	CCONJ
cjgl-2651	63	8	law	law	NOUN
cjgl-2651	63	9	ubiquitous	ubiquitous	ADJ
cjgl-2651	63	10	privileging	privileging	NOUN
cjgl-2651	63	11	of	of	ADP
cjgl-2651	63	12	the	the	DET
cjgl-2651	63	13	"	"	PUNCT
cjgl-2651	63	14	traditional	traditional	ADJ
cjgl-2651	63	15	"	"	PUNCT
cjgl-2651	63	16	family	family	NOUN
cjgl-2651	63	17	,	,	PUNCT
cjgl-2651	63	18	'	'	PUNCT
cjgl-2651	63	19	3	3	NUM
cjgl-2651	63	20	the	the	DET
cjgl-2651	63	21	picture	picture	NOUN
cjgl-2651	63	22	is	be	AUX
cjgl-2651	63	23	actually	actually	ADV
cjgl-2651	63	24	rendered	render	VERB
cjgl-2651	63	25	far	far	ADV
cjgl-2651	63	26	more	more	ADV
cjgl-2651	63	27	complex	complex	ADJ
cjgl-2651	63	28	by	by	ADP
cjgl-2651	63	29	the	the	DET
cjgl-2651	63	30	influence	influence	NOUN
cjgl-2651	63	31	of	of	ADP
cjgl-2651	63	32	privilegings	privileging	NOUN
cjgl-2651	63	33	along	along	ADP
cjgl-2651	63	34	a	a	DET
cjgl-2651	63	35	number	number	NOUN
cjgl-2651	63	36	of	of	ADP
cjgl-2651	63	37	interconnected	interconnected	ADJ
cjgl-2651	63	38	axes	axis	NOUN
cjgl-2651	63	39	of	of	ADP
cjgl-2651	63	40	subordination	subordination	NOUN
cjgl-2651	63	41	.	.	PUNCT
cjgl-2651	64	1	such	such	DET
cjgl-2651	64	2	an	an	DET
cjgl-2651	64	3	intricate	intricate	ADJ
cjgl-2651	64	4	web	web	NOUN
cjgl-2651	64	5	of	of	ADP
cjgl-2651	64	6	interconnected	interconnected	ADJ
cjgl-2651	64	7	subordination	subordination	NOUN
cjgl-2651	64	8	is	be	AUX
cjgl-2651	64	9	precisely	precisely	ADV
cjgl-2651	64	10	what	what	PRON
cjgl-2651	64	11	we	we	PRON
cjgl-2651	64	12	would	would	AUX
cjgl-2651	64	13	expect	expect	VERB
cjgl-2651	64	14	to	to	PART
cjgl-2651	64	15	see	see	VERB
cjgl-2651	64	16	when	when	SCONJ
cjgl-2651	64	17	the	the	DET
cjgl-2651	64	18	dominant	dominant	ADJ
cjgl-2651	64	19	group	group	NOUN
cjgl-2651	64	20	in	in	ADP
cjgl-2651	64	21	society	society	NOUN
cjgl-2651	64	22	obtains	obtain	VERB
cjgl-2651	64	23	and	and	CCONJ
cjgl-2651	64	24	maintains	maintain	VERB
cjgl-2651	64	25	its	its	PRON
cjgl-2651	64	26	status	status	NOUN
cjgl-2651	64	27	as	as	ADP
cjgl-2651	64	28	such	such	ADJ
cjgl-2651	64	29	at	at	ADP
cjgl-2651	64	30	least	least	ADJ
cjgl-2651	64	31	in	in	ADP
cjgl-2651	64	32	part	part	NOUN
cjgl-2651	64	33	through	through	ADP
cjgl-2651	64	34	control	control	NOUN
cjgl-2651	64	35	of	of	ADP
cjgl-2651	64	36	the	the	DET
cjgl-2651	64	37	flow	flow	NOUN
cjgl-2651	64	38	of	of	ADP
cjgl-2651	64	39	ideas	idea	NOUN
cjgl-2651	64	40	-	-	PUNCT
cjgl-2651	64	41	what	what	PRON
cjgl-2651	64	42	antonio	antonio	PROPN
cjgl-2651	64	43	gramsci	gramsci	PROPN
cjgl-2651	64	44	referred	refer	VERB
cjgl-2651	64	45	to	to	ADP
cjgl-2651	64	46	as	as	ADP
cjgl-2651	64	47	"	"	PUNCT
cjgl-2651	64	48	hegemony	hegemony	NOUN
cjgl-2651	64	49	.	.	PUNCT
cjgl-2651	64	50	"	"	PUNCT
cjgl-2651	65	1	as	as	SCONJ
cjgl-2651	65	2	douglas	douglas	PROPN
cjgl-2651	65	3	litowitz	litowitz	PROPN
cjgl-2651	65	4	has	have	AUX
cjgl-2651	65	5	noted	note	VERB
cjgl-2651	65	6	,	,	PUNCT
cjgl-2651	65	7	"	"	PUNCT
cjgl-2651	65	8	gramsci	gramsci	PROPN
cjgl-2651	65	9	's	's	PART
cjgl-2651	65	10	work	work	NOUN
cjgl-2651	65	11	on	on	ADP
cjgl-2651	65	12	hegemony	hegemony	NOUN
cjgl-2651	65	13	provides	provide	VERB
cjgl-2651	65	14	a	a	DET
cjgl-2651	65	15	useful	useful	ADJ
cjgl-2651	65	16	starting	starting	NOUN
cjgl-2651	65	17	point	point	NOUN
cjgl-2651	65	18	for	for	ADP
cjgl-2651	65	19	legal	legal	ADJ
cjgl-2651	65	20	scholars	scholar	NOUN
cjgl-2651	65	21	who	who	PRON
cjgl-2651	65	22	understand	understand	VERB
cjgl-2651	65	23	that	that	DET
cjgl-2651	65	24	domination	domination	NOUN
cjgl-2651	65	25	is	be	AUX
cjgl-2651	65	26	often	often	ADV
cjgl-2651	65	27	subtle	subtle	ADJ
cjgl-2651	65	28	,	,	PUNCT
cjgl-2651	65	29	invisible	invisible	ADJ
cjgl-2651	65	30	,	,	PUNCT
cjgl-2651	65	31	and	and	CCONJ
cjgl-2651	65	32	consensual	consensual	ADJ
cjgl-2651	65	33	.	.	PUNCT
cjgl-2651	66	1	"	"	PUNCT
cjgl-2651	66	2	'	'	PUNCT
cjgl-2651	66	3	4	4	NUM
cjgl-2651	66	4	though	though	SCONJ
cjgl-2651	66	5	i	i	PRON
cjgl-2651	66	6	have	have	AUX
cjgl-2651	66	7	provided	provide	VERB
cjgl-2651	66	8	a	a	DET
cjgl-2651	66	9	fuller	full	ADJ
cjgl-2651	66	10	description	description	NOUN
cjgl-2651	66	11	of	of	ADP
cjgl-2651	66	12	gramsci	gramsci	PROPN
cjgl-2651	66	13	's	's	PART
cjgl-2651	66	14	conceptualization	conceptualization	NOUN
cjgl-2651	66	15	of	of	ADP
cjgl-2651	66	16	hegemony	hegemony	NOUN
cjgl-2651	66	17	elsewhere	elsewhere	ADV
cjgl-2651	66	18	,	,	PUNCT
cjgl-2651	66	19	15	15	NUM
cjgl-2651	66	20	this	this	DET
cjgl-2651	66	21	short	short	ADJ
cjgl-2651	66	22	recapitulation	recapitulation	NOUN
cjgl-2651	66	23	of	of	ADP
cjgl-2651	66	24	the	the	DET
cjgl-2651	66	25	concept	concept	NOUN
cjgl-2651	66	26	nicely	nicely	ADV
cjgl-2651	66	27	highlights	highlight	VERB
cjgl-2651	66	28	its	its	PRON
cjgl-2651	66	29	relevance	relevance	NOUN
cjgl-2651	66	30	here	here	ADV
cjgl-2651	66	31	:	:	PUNCT
cjgl-2651	66	32	by	by	ADP
cjgl-2651	66	33	hegemony	hegemony	ADJ
cjgl-2651	66	34	gramsci	gramsci	PROPN
cjgl-2651	66	35	meant	mean	VERB
cjgl-2651	66	36	the	the	DET
cjgl-2651	66	37	permeation	permeation	NOUN
cjgl-2651	66	38	throughout	throughout	ADP
cjgl-2651	66	39	civil	civil	ADJ
cjgl-2651	66	40	society	society	NOUN
cjgl-2651	66	41	-	-	PUNCT
cjgl-2651	66	42	including	include	VERB
cjgl-2651	66	43	a	a	DET
cjgl-2651	66	44	whole	whole	ADJ
cjgl-2651	66	45	range	range	NOUN
cjgl-2651	66	46	of	of	ADP
cjgl-2651	66	47	structures	structure	NOUN
cjgl-2651	66	48	and	and	CCONJ
cjgl-2651	66	49	activities	activity	NOUN
cjgl-2651	66	50	like	like	ADP
cjgl-2651	66	51	trade	trade	NOUN
cjgl-2651	66	52	unions	union	NOUN
cjgl-2651	66	53	,	,	PUNCT
cjgl-2651	66	54	schools	school	NOUN
cjgl-2651	66	55	,	,	PUNCT
cjgl-2651	66	56	the	the	DET
cjgl-2651	66	57	churches	church	NOUN
cjgl-2651	66	58	,	,	PUNCT
cjgl-2651	66	59	and	and	CCONJ
cjgl-2651	66	60	the	the	DET
cjgl-2651	66	61	family	family	NOUN
cjgl-2651	66	62	-of	-of	ADP
cjgl-2651	66	63	an	an	DET
cjgl-2651	66	64	entire	entire	ADJ
cjgl-2651	66	65	system	system	NOUN
cjgl-2651	66	66	of	of	ADP
cjgl-2651	66	67	values	value	NOUN
cjgl-2651	66	68	,	,	PUNCT
cjgl-2651	66	69	attitudes	attitude	NOUN
cjgl-2651	66	70	,	,	PUNCT
cjgl-2651	66	71	beliefs	belief	NOUN
cjgl-2651	66	72	,	,	PUNCT
cjgl-2651	66	73	morality	morality	NOUN
cjgl-2651	66	74	,	,	PUNCT
cjgl-2651	66	75	etc	etc	X
cjgl-2651	66	76	.	.	X
cjgl-2651	66	77	that	that	PRON
cjgl-2651	66	78	is	be	AUX
cjgl-2651	66	79	in	in	ADP
cjgl-2651	66	80	one	one	NUM
cjgl-2651	66	81	way	way	NOUN
cjgl-2651	66	82	or	or	CCONJ
cjgl-2651	66	83	another	another	DET
cjgl-2651	66	84	supportive	supportive	ADJ
cjgl-2651	66	85	of	of	ADP
cjgl-2651	66	86	the	the	DET
cjgl-2651	66	87	established	establish	VERB
cjgl-2651	66	88	order	order	NOUN
cjgl-2651	66	89	and	and	CCONJ
cjgl-2651	66	90	the	the	DET
cjgl-2651	66	91	class	class	NOUN
cjgl-2651	66	92	interests	interest	NOUN
cjgl-2651	66	93	that	that	PRON
cjgl-2651	66	94	dominate	dominate	VERB
cjgl-2651	66	95	it	it	PRON
cjgl-2651	66	96	.	.	PUNCT
cjgl-2651	67	1	hegemony	hegemony	NOUN
cjgl-2651	67	2	in	in	ADP
cjgl-2651	67	3	this	this	DET
cjgl-2651	67	4	sense	sense	NOUN
cjgl-2651	67	5	might	might	AUX
cjgl-2651	67	6	be	be	AUX
cjgl-2651	67	7	defined	define	VERB
cjgl-2651	67	8	as	as	ADP
cjgl-2651	67	9	an	an	DET
cjgl-2651	67	10	"	"	PUNCT
cjgl-2651	67	11	organizing	organize	VERB
cjgl-2651	67	12	principle	principle	NOUN
cjgl-2651	67	13	"	"	PUNCT
cjgl-2651	67	14	,	,	PUNCT
cjgl-2651	67	15	or	or	CCONJ
cjgl-2651	67	16	world	world	NOUN
cjgl-2651	67	17	-	-	PUNCT
cjgl-2651	67	18	view	view	NOUN
cjgl-2651	67	19	(	(	PUNCT
cjgl-2651	67	20	or	or	CCONJ
cjgl-2651	67	21	combination	combination	NOUN
cjgl-2651	67	22	of	of	ADP
cjgl-2651	67	23	such	such	ADJ
cjgl-2651	67	24	world	world	NOUN
cjgl-2651	67	25	-	-	PUNCT
cjgl-2651	67	26	views	view	NOUN
cjgl-2651	67	27	)	)	PUNCT
cjgl-2651	67	28	,	,	PUNCT
cjgl-2651	67	29	that	that	PRON
cjgl-2651	67	30	is	be	AUX
cjgl-2651	67	31	diffused	diffuse	VERB
cjgl-2651	67	32	by	by	ADP
cjgl-2651	67	33	agencies	agency	NOUN
cjgl-2651	67	34	of	of	ADP
cjgl-2651	67	35	ideological	ideological	ADJ
cjgl-2651	67	36	control	control	NOUN
cjgl-2651	67	37	and	and	CCONJ
cjgl-2651	67	38	socialization	socialization	NOUN
cjgl-2651	67	39	into	into	ADP
cjgl-2651	67	40	every	every	DET
cjgl-2651	67	41	area	area	NOUN
cjgl-2651	67	42	of	of	ADP
cjgl-2651	67	43	daily	daily	ADJ
cjgl-2651	67	44	life	life	NOUN
cjgl-2651	67	45	.	.	PUNCT
cjgl-2651	68	1	to	to	ADP
cjgl-2651	68	2	the	the	DET
cjgl-2651	68	3	extent	extent	NOUN
cjgl-2651	68	4	that	that	SCONJ
cjgl-2651	68	5	this	this	DET
cjgl-2651	68	6	prevailing	prevail	VERB
cjgl-2651	68	7	consciousness	consciousness	NOUN
cjgl-2651	68	8	is	be	AUX
cjgl-2651	68	9	internalized	internalize	VERB
cjgl-2651	68	10	by	by	ADP
cjgl-2651	68	11	the	the	DET
cjgl-2651	68	12	broad	broad	ADJ
cjgl-2651	68	13	masses	masse	NOUN
cjgl-2651	68	14	,	,	PUNCT
cjgl-2651	68	15	it	it	PRON
cjgl-2651	68	16	becomes	become	VERB
cjgl-2651	68	17	13	13	NUM
cjgl-2651	68	18	see	see	VERB
cjgl-2651	68	19	lily	lily	ADJ
cjgl-2651	68	20	kahng	kahng	NOUN
cjgl-2651	68	21	,	,	PUNCT
cjgl-2651	68	22	investment	investment	NOUN
cjgl-2651	68	23	income	income	NOUN
cjgl-2651	68	24	withholding	withhold	VERB
cjgl-2651	68	25	in	in	ADP
cjgl-2651	68	26	the	the	DET
cjgl-2651	68	27	united	united	PROPN
cjgl-2651	68	28	states	states	PROPN
cjgl-2651	68	29	and	and	CCONJ
cjgl-2651	68	30	germany	germany	PROPN
cjgl-2651	68	31	,	,	PUNCT
cjgl-2651	68	32	10	10	NUM
cjgl-2651	68	33	fla	fla	NOUN
cjgl-2651	68	34	.	.	PUNCT
cjgl-2651	69	1	tax	tax	PROPN
cjgl-2651	69	2	rev	rev	PROPN
cjgl-2651	69	3	.	.	PROPN
cjgl-2651	69	4	315	315	NUM
cjgl-2651	69	5	,	,	PUNCT
cjgl-2651	69	6	316	316	NUM
cjgl-2651	69	7	-	-	SYM
cjgl-2651	69	8	27	27	NUM
cjgl-2651	69	9	(	(	PUNCT
cjgl-2651	69	10	2010	2010	NUM
cjgl-2651	69	11	)	)	PUNCT
cjgl-2651	70	1	[	[	X
cjgl-2651	70	2	hcreinafter	hcreinafter	ADJ
cjgl-2651	70	3	kahng	kahng	NOUN
cjgl-2651	70	4	,	,	PUNCT
cjgl-2651	70	5	hivestment	hivestment	ADJ
cjgl-2651	70	6	income	income	NOUN
cjgl-2651	70	7	withholding	withholding	NOUN
cjgl-2651	70	8	]	]	PUNCT
cjgl-2651	70	9	(	(	PUNCT
cjgl-2651	70	10	describing	describe	VERB
cjgl-2651	70	11	how	how	SCONJ
cjgl-2651	70	12	the	the	DET
cjgl-2651	70	13	privileging	privileging	NOUN
cjgl-2651	70	14	of	of	ADP
cjgl-2651	70	15	income	income	NOUN
cjgl-2651	70	16	from	from	ADP
cjgl-2651	70	17	capital	capital	NOUN
cjgl-2651	70	18	over	over	ADP
cjgl-2651	70	19	income	income	NOUN
cjgl-2651	70	20	from	from	ADP
cjgl-2651	70	21	labor	labor	NOUN
cjgl-2651	70	22	in	in	ADP
cjgl-2651	70	23	the	the	DET
cjgl-2651	70	24	rate	rate	NOUN
cjgl-2651	70	25	structure	structure	NOUN
cjgl-2651	70	26	and	and	CCONJ
cjgl-2651	70	27	tax	tax	NOUN
cjgl-2651	70	28	base	base	NOUN
cjgl-2651	70	29	is	be	AUX
cjgl-2651	70	30	mirrored	mirror	VERB
cjgl-2651	70	31	in	in	ADP
cjgl-2651	70	32	enforcement	enforcement	NOUN
cjgl-2651	70	33	provisions	provision	NOUN
cjgl-2651	70	34	)	)	PUNCT
cjgl-2651	70	35	.	.	PUNCT
cjgl-2651	71	1	14	14	NUM
cjgl-2651	71	2	douglas	douglas	PROPN
cjgl-2651	71	3	litowitz	litowitz	PROPN
cjgl-2651	71	4	,	,	PUNCT
cjgl-2651	71	5	gransci	gransci	NOUN
cjgl-2651	71	6	,	,	PUNCT
cjgl-2651	71	7	hegemony	hegemony	NOUN
cjgl-2651	71	8	anid	anid	NOUN
cjgl-2651	71	9	the	the	DET
cjgl-2651	71	10	law	law	NOUN
cjgl-2651	71	11	,	,	PUNCT
cjgl-2651	71	12	2000	2000	NUM
cjgl-2651	71	13	byu	byu	PROPN
cjgl-2651	71	14	l.	l.	PROPN
cjgl-2651	71	15	rev	rev	PROPN
cjgl-2651	71	16	.	.	PROPN
cjgl-2651	72	1	515,519	515,519	NUM
cjgl-2651	72	2	.	.	NOUN
cjgl-2651	72	3	15	15	NUM
cjgl-2651	72	4	anthony	anthony	PROPN
cjgl-2651	72	5	c.	c.	PROPN
cjgl-2651	72	6	infanti	infanti	PROPN
cjgl-2651	72	7	,	,	PUNCT
cjgl-2651	72	8	tax	tax	NOUN
cjgl-2651	72	9	gqmity	gqmity	NOUN
cjgl-2651	72	10	,	,	PUNCT
cjgl-2651	72	11	55	55	NUM
cjgl-2651	72	12	buff	buff	NOUN
cjgl-2651	72	13	.	.	PUNCT
cjgl-2651	72	14	l.	l.	PROPN
cjgl-2651	72	15	rev	rev	PROPN
cjgl-2651	72	16	.	.	PROPN
cjgl-2651	72	17	1191	1191	NUM
cjgl-2651	72	18	,	,	PUNCT
cjgl-2651	72	19	1242	1242	NUM
cjgl-2651	72	20	-	-	SYM
cjgl-2651	72	21	49	49	NUM
cjgl-2651	72	22	(	(	PUNCT
cjgl-2651	72	23	2008	2008	NUM
cjgl-2651	72	24	)	)	PUNCT
cjgl-2651	72	25	.	.	PUNCT
cjgl-2651	73	1	columbia	columbia	PROPN
cjgl-2651	73	2	journal	journal	PROPN
cjgl-2651	73	3	of	of	ADP
cjgl-2651	73	4	gender	gender	NOUN
cjgl-2651	73	5	and	and	CCONJ
cjgl-2651	73	6	law	law	NOUN
cjgl-2651	73	7	part	part	NOUN
cjgl-2651	73	8	of	of	ADP
cjgl-2651	73	9	"	"	PUNCT
cjgl-2651	73	10	common	common	ADJ
cjgl-2651	73	11	sense	sense	NOUN
cjgl-2651	73	12	"	"	PUNCT
cjgl-2651	73	13	;	;	PUNCT
cjgl-2651	73	14	as	as	SCONJ
cjgl-2651	73	15	all	all	DET
cjgl-2651	73	16	ruling	rule	VERB
cjgl-2651	73	17	elites	elite	NOUN
cjgl-2651	73	18	seek	seek	VERB
cjgl-2651	73	19	to	to	PART
cjgl-2651	73	20	perpetuate	perpetuate	VERB
cjgl-2651	73	21	their	their	PRON
cjgl-2651	73	22	power	power	NOUN
cjgl-2651	73	23	,	,	PUNCT
cjgl-2651	73	24	wealth	wealth	NOUN
cjgl-2651	73	25	,	,	PUNCT
cjgl-2651	73	26	and	and	CCONJ
cjgl-2651	73	27	status	status	NOUN
cjgl-2651	73	28	,	,	PUNCT
cjgl-2651	73	29	they	they	PRON
cjgl-2651	73	30	necessarily	necessarily	ADV
cjgl-2651	73	31	attempt	attempt	VERB
cjgl-2651	73	32	to	to	PART
cjgl-2651	73	33	popularize	popularize	VERB
cjgl-2651	73	34	their	their	PRON
cjgl-2651	73	35	own	own	ADJ
cjgl-2651	73	36	philosophy	philosophy	NOUN
cjgl-2651	73	37	,	,	PUNCT
cjgl-2651	73	38	culture	culture	NOUN
cjgl-2651	73	39	,	,	PUNCT
cjgl-2651	73	40	morality	morality	NOUN
cjgl-2651	73	41	,	,	PUNCT
cjgl-2651	73	42	etc	etc	X
cjgl-2651	73	43	.	.	X
cjgl-2651	73	44	and	and	CCONJ
cjgl-2651	73	45	render	render	VERB
cjgl-2651	73	46	them	they	PRON
cjgl-2651	73	47	unchallengeable	unchallengeable	ADJ
cjgl-2651	73	48	,	,	PUNCT
cjgl-2651	73	49	part	part	NOUN
cjgl-2651	73	50	of	of	ADP
cjgl-2651	73	51	the	the	DET
cjgl-2651	73	52	natural	natural	ADJ
cjgl-2651	73	53	order	order	NOUN
cjgl-2651	73	54	of	of	ADP
cjgl-2651	73	55	things	thing	NOUN
cjgl-2651	73	56	.	.	PUNCT
cjgl-2651	74	1	16	16	NUM
cjgl-2651	74	2	it	it	PRON
cjgl-2651	74	3	should	should	AUX
cjgl-2651	74	4	come	come	VERB
cjgl-2651	74	5	as	as	ADP
cjgl-2651	74	6	no	no	DET
cjgl-2651	74	7	surprise	surprise	NOUN
cjgl-2651	74	8	,	,	PUNCT
cjgl-2651	74	9	then	then	ADV
cjgl-2651	74	10	,	,	PUNCT
cjgl-2651	74	11	that	that	SCONJ
cjgl-2651	74	12	the	the	DET
cjgl-2651	74	13	interconnecting	interconnect	VERB
cjgl-2651	74	14	lines	line	NOUN
cjgl-2651	74	15	of	of	ADP
cjgl-2651	74	16	subordination	subordination	NOUN
cjgl-2651	74	17	in	in	ADP
cjgl-2651	74	18	the	the	DET
cjgl-2651	74	19	administrative	administrative	ADJ
cjgl-2651	74	20	structure	structure	NOUN
cjgl-2651	74	21	underpinning	underpin	VERB
cjgl-2651	74	22	the	the	DET
cjgl-2651	74	23	family	family	NOUN
cjgl-2651	74	24	tax	tax	NOUN
cjgl-2651	74	25	provisions	provision	NOUN
cjgl-2651	74	26	are	be	AUX
cjgl-2651	74	27	not	not	PART
cjgl-2651	74	28	the	the	DET
cjgl-2651	74	29	result	result	NOUN
cjgl-2651	74	30	of	of	ADP
cjgl-2651	74	31	deliberate	deliberate	ADJ
cjgl-2651	74	32	action	action	NOUN
cjgl-2651	74	33	by	by	ADP
cjgl-2651	74	34	congress	congress	PROPN
cjgl-2651	74	35	or	or	CCONJ
cjgl-2651	74	36	the	the	DET
cjgl-2651	74	37	internal	internal	ADJ
cjgl-2651	74	38	revenue	revenue	NOUN
cjgl-2651	74	39	service	service	NOUN
cjgl-2651	74	40	(	(	PUNCT
cjgl-2651	74	41	irs	irs	PROPN
cjgl-2651	74	42	)	)	PUNCT
cjgl-2651	74	43	.	.	PUNCT
cjgl-2651	75	1	they	they	PRON
cjgl-2651	75	2	are	be	AUX
cjgl-2651	75	3	instead	instead	ADV
cjgl-2651	75	4	the	the	DET
cjgl-2651	75	5	product	product	NOUN
cjgl-2651	75	6	of	of	ADP
cjgl-2651	75	7	"	"	PUNCT
cjgl-2651	75	8	endemic	endemic	ADJ
cjgl-2651	75	9	"	"	PUNCT
cjgl-2651	75	10	privilegings	privileging	NOUN
cjgl-2651	75	11	-	-	PUNCT
cjgl-2651	75	12	that	that	PRON
cjgl-2651	75	13	is	be	AUX
cjgl-2651	75	14	,	,	PUNCT
cjgl-2651	75	15	.	.	PUNCT
cjgl-2651	76	1	privilegings	privileging	NOUN
cjgl-2651	76	2	that	that	PRON
cjgl-2651	76	3	have	have	AUX
cjgl-2651	76	4	become	become	VERB
cjgl-2651	76	5	so	so	ADV
cjgl-2651	76	6	normal	normal	ADJ
cjgl-2651	76	7	,	,	PUNCT
cjgl-2651	76	8	so	so	ADV
cjgl-2651	76	9	ingrained	ingrained	ADJ
cjgl-2651	76	10	in	in	ADP
cjgl-2651	76	11	our	our	PRON
cjgl-2651	76	12	nature	nature	NOUN
cjgl-2651	76	13	,	,	PUNCT
cjgl-2651	76	14	such	such	DET
cjgl-2651	76	15	a	a	DET
cjgl-2651	76	16	part	part	NOUN
cjgl-2651	76	17	of	of	ADP
cjgl-2651	76	18	our	our	PRON
cjgl-2651	76	19	"	"	PUNCT
cjgl-2651	76	20	world	world	NOUN
cjgl-2651	76	21	-	-	PUNCT
cjgl-2651	76	22	view	view	NOUN
cjgl-2651	76	23	"	"	PUNCT
cjgl-2651	76	24	that	that	PRON
cjgl-2651	76	25	they	they	PRON
cjgl-2651	76	26	manifest	manifest	VERB
cjgl-2651	76	27	themselves	themselves	PRON
cjgl-2651	76	28	without	without	ADP
cjgl-2651	76	29	conscious	conscious	ADJ
cjgl-2651	76	30	thought	thought	NOUN
cjgl-2651	76	31	.	.	PUNCT
cjgl-2651	77	1	our	our	PRON
cjgl-2651	77	2	unearthing	unearthing	NOUN
cjgl-2651	77	3	of	of	ADP
cjgl-2651	77	4	the	the	DET
cjgl-2651	77	5	endemic	endemic	ADJ
cjgl-2651	77	6	privilegings	privileging	NOUN
cjgl-2651	77	7	embedded	embed	VERB
cjgl-2651	77	8	in	in	ADP
cjgl-2651	77	9	the	the	DET
cjgl-2651	77	10	identification	identification	NOUN
cjgl-2651	77	11	and	and	CCONJ
cjgl-2651	77	12	documentation	documentation	NOUN
cjgl-2651	77	13	requirements	requirement	NOUN
cjgl-2651	77	14	in	in	ADP
cjgl-2651	77	15	the	the	DET
cjgl-2651	77	16	code	code	NOUN
cjgl-2651	77	17	's	's	PART
cjgl-2651	77	18	family	family	NOUN
cjgl-2651	77	19	tax	tax	NOUN
cjgl-2651	77	20	provisions	provision	NOUN
cjgl-2651	77	21	will	will	AUX
cjgl-2651	77	22	proceed	proceed	VERB
cjgl-2651	77	23	in	in	ADP
cjgl-2651	77	24	three	three	NUM
cjgl-2651	77	25	parts	part	NOUN
cjgl-2651	77	26	.	.	PUNCT
cjgl-2651	78	1	in	in	ADP
cjgl-2651	78	2	part	part	NOUN
cjgl-2651	78	3	i	i	PRON
cjgl-2651	78	4	,	,	PUNCT
cjgl-2651	78	5	we	we	PRON
cjgl-2651	78	6	begin	begin	VERB
cjgl-2651	78	7	our	our	PRON
cjgl-2651	78	8	analysis	analysis	NOUN
cjgl-2651	78	9	with	with	ADP
cjgl-2651	78	10	an	an	DET
cjgl-2651	78	11	examination	examination	NOUN
cjgl-2651	78	12	of	of	ADP
cjgl-2651	78	13	the	the	DET
cjgl-2651	78	14	informationreporting	informationreporting	ADJ
cjgl-2651	78	15	requirements	requirement	NOUN
cjgl-2651	78	16	that	that	PRON
cjgl-2651	78	17	attach	attach	VERB
cjgl-2651	78	18	to	to	PART
cjgl-2651	78	19	jointly	jointly	ADV
cjgl-2651	78	20	owned	own	VERB
cjgl-2651	78	21	incomeproducing	incomeproducing	NOUN
cjgl-2651	78	22	property	property	NOUN
cjgl-2651	78	23	.	.	PUNCT
cjgl-2651	79	1	this	this	DET
cjgl-2651	79	2	examination	examination	NOUN
cjgl-2651	79	3	reveals	reveal	VERB
cjgl-2651	79	4	the	the	DET
cjgl-2651	79	5	expected	expect	VERB
cjgl-2651	79	6	influence	influence	NOUN
cjgl-2651	79	7	of	of	ADP
cjgl-2651	79	8	the	the	DET
cjgl-2651	79	9	privileging	privileging	NOUN
cjgl-2651	79	10	of	of	ADP
cjgl-2651	79	11	heterosexuality	heterosexuality	NOUN
cjgl-2651	79	12	and	and	CCONJ
cjgl-2651	79	13	different	different	ADJ
cjgl-2651	79	14	-	-	PUNCT
cjgl-2651	79	15	sex	sex	NOUN
cjgl-2651	79	16	marriage	marriage	NOUN
cjgl-2651	79	17	upon	upon	SCONJ
cjgl-2651	79	18	the	the	DET
cjgl-2651	79	19	administrative	administrative	ADJ
cjgl-2651	79	20	structure	structure	NOUN
cjgl-2651	79	21	underpinning	underpin	VERB
cjgl-2651	79	22	the	the	DET
cjgl-2651	79	23	family	family	NOUN
cjgl-2651	79	24	tax	tax	NOUN
cjgl-2651	79	25	provisions	provision	NOUN
cjgl-2651	79	26	in	in	ADP
cjgl-2651	79	27	the	the	DET
cjgl-2651	79	28	code	code	NOUN
cjgl-2651	79	29	.	.	PUNCT
cjgl-2651	80	1	it	it	PRON
cjgl-2651	80	2	also	also	ADV
cjgl-2651	80	3	begins	begin	VERB
cjgl-2651	80	4	to	to	PART
cjgl-2651	80	5	complicate	complicate	VERB
cjgl-2651	80	6	the	the	DET
cjgl-2651	80	7	expected	expect	VERB
cjgl-2651	80	8	picture	picture	NOUN
cjgl-2651	80	9	by	by	ADP
cjgl-2651	80	10	demonstrating	demonstrate	VERB
cjgl-2651	80	11	how	how	SCONJ
cjgl-2651	80	12	this	this	DET
cjgl-2651	80	13	privileging	privileging	NOUN
cjgl-2651	80	14	of	of	ADP
cjgl-2651	80	15	the	the	DET
cjgl-2651	80	16	"	"	PUNCT
cjgl-2651	80	17	traditional	traditional	ADJ
cjgl-2651	80	18	"	"	PUNCT
cjgl-2651	80	19	family	family	NOUN
cjgl-2651	80	20	concomitantly	concomitantly	ADV
cjgl-2651	80	21	reinforces	reinforce	VERB
cjgl-2651	80	22	privilegings	privileging	NOUN
cjgl-2651	80	23	along	along	ADP
cjgl-2651	80	24	other	other	ADJ
cjgl-2651	80	25	axes	axis	NOUN
cjgl-2651	80	26	of	of	ADP
cjgl-2651	80	27	subordination	subordination	NOUN
cjgl-2651	80	28	.	.	PUNCT
cjgl-2651	81	1	the	the	DET
cjgl-2651	81	2	next	next	ADJ
cjgl-2651	81	3	two	two	NUM
cjgl-2651	81	4	parts	part	NOUN
cjgl-2651	81	5	of	of	ADP
cjgl-2651	81	6	the	the	DET
cjgl-2651	81	7	article	article	NOUN
cjgl-2651	81	8	work	work	VERB
cjgl-2651	81	9	in	in	ADP
cjgl-2651	81	10	tandem	tandem	PROPN
cjgl-2651	81	11	,	,	PUNCT
cjgl-2651	81	12	as	as	SCONJ
cjgl-2651	81	13	their	their	PRON
cjgl-2651	81	14	import	import	NOUN
cjgl-2651	81	15	only	only	ADV
cjgl-2651	81	16	truly	truly	ADV
cjgl-2651	81	17	emerges	emerge	VERB
cjgl-2651	81	18	when	when	SCONJ
cjgl-2651	81	19	we	we	PRON
cjgl-2651	81	20	juxtapose	juxtapose	VERB
cjgl-2651	81	21	them	they	PRON
cjgl-2651	81	22	and	and	CCONJ
cjgl-2651	81	23	compare	compare	VERB
cjgl-2651	81	24	and	and	CCONJ
cjgl-2651	81	25	contrast	contrast	VERB
cjgl-2651	81	26	the	the	DET
cjgl-2651	81	27	provisions	provision	NOUN
cjgl-2651	81	28	discussed	discuss	VERB
cjgl-2651	81	29	in	in	ADP
cjgl-2651	81	30	each	each	PRON
cjgl-2651	81	31	of	of	ADP
cjgl-2651	81	32	them	they	PRON
cjgl-2651	81	33	.	.	PUNCT
cjgl-2651	82	1	in	in	ADP
cjgl-2651	82	2	part	part	PROPN
cjgl-2651	82	3	ii	ii	PROPN
cjgl-2651	82	4	,	,	PUNCT
cjgl-2651	82	5	we	we	PRON
cjgl-2651	82	6	will	will	AUX
cjgl-2651	82	7	examine	examine	VERB
cjgl-2651	82	8	the	the	DET
cjgl-2651	82	9	deductions	deduction	NOUN
cjgl-2651	82	10	,	,	PUNCT
cjgl-2651	82	11	credits	credit	NOUN
cjgl-2651	82	12	,	,	PUNCT
cjgl-2651	82	13	and	and	CCONJ
cjgl-2651	82	14	exclusions	exclusion	NOUN
cjgl-2651	82	15	that	that	PRON
cjgl-2651	82	16	are	be	AUX
cjgl-2651	82	17	provided	provide	VERB
cjgl-2651	82	18	(	(	PUNCT
cjgl-2651	82	19	or	or	CCONJ
cjgl-2651	82	20	,	,	PUNCT
cjgl-2651	82	21	conversely	conversely	ADV
cjgl-2651	82	22	,	,	PUNCT
cjgl-2651	82	23	denied	deny	VERB
cjgl-2651	82	24	)	)	PUNCT
cjgl-2651	82	25	to	to	ADP
cjgl-2651	82	26	a	a	DET
cjgl-2651	82	27	taxpayer	taxpayer	NOUN
cjgl-2651	82	28	with	with	ADP
cjgl-2651	82	29	respect	respect	NOUN
cjgl-2651	82	30	to	to	ADP
cjgl-2651	82	31	her	her	PRON
cjgl-2651	82	32	family	family	NOUN
cjgl-2651	82	33	members	member	NOUN
cjgl-2651	82	34	.	.	PUNCT
cjgl-2651	83	1	from	from	ADP
cjgl-2651	83	2	the	the	DET
cjgl-2651	83	3	taxpayer	taxpayer	NOUN
cjgl-2651	83	4	's	's	PART
cjgl-2651	83	5	perspective	perspective	NOUN
cjgl-2651	83	6	,	,	PUNCT
cjgl-2651	83	7	these	these	PRON
cjgl-2651	83	8	are	be	AUX
cjgl-2651	83	9	perhaps	perhaps	ADV
cjgl-2651	83	10	the	the	DET
cjgl-2651	83	11	most	most	ADV
cjgl-2651	83	12	salient	salient	ADJ
cjgl-2651	83	13	family	family	NOUN
cjgl-2651	83	14	tax	tax	NOUN
cjgl-2651	83	15	provisions	provision	NOUN
cjgl-2651	83	16	in	in	ADP
cjgl-2651	83	17	the	the	DET
cjgl-2651	83	18	code	code	NOUN
cjgl-2651	83	19	.	.	PUNCT
cjgl-2651	84	1	from	from	ADP
cjgl-2651	84	2	any	any	DET
cjgl-2651	84	3	perspective	perspective	NOUN
cjgl-2651	84	4	,	,	PUNCT
cjgl-2651	84	5	they	they	PRON
cjgl-2651	84	6	are	be	AUX
cjgl-2651	84	7	also	also	ADV
cjgl-2651	84	8	the	the	DET
cjgl-2651	84	9	provisions	provision	NOUN
cjgl-2651	84	10	that	that	PRON
cjgl-2651	84	11	do	do	VERB
cjgl-2651	84	12	the	the	DET
cjgl-2651	84	13	most	most	ADJ
cjgl-2651	84	14	to	to	PART
cjgl-2651	84	15	convey	convey	VERB
cjgl-2651	84	16	a	a	DET
cjgl-2651	84	17	sense	sense	NOUN
cjgl-2651	84	18	of	of	ADP
cjgl-2651	84	19	randomness	randomness	NOUN
cjgl-2651	84	20	in	in	ADP
cjgl-2651	84	21	the	the	DET
cjgl-2651	84	22	administrative	administrative	ADJ
cjgl-2651	84	23	structure	structure	NOUN
cjgl-2651	84	24	underpinning	underpin	VERB
cjgl-2651	84	25	the	the	DET
cjgl-2651	84	26	family	family	NOUN
cjgl-2651	84	27	tax	tax	NOUN
cjgl-2651	84	28	provisions	provision	NOUN
cjgl-2651	84	29	and	and	CCONJ
cjgl-2651	84	30	lend	lend	VERB
cjgl-2651	84	31	support	support	NOUN
cjgl-2651	84	32	for	for	ADP
cjgl-2651	84	33	the	the	DET
cjgl-2651	84	34	notion	notion	NOUN
cjgl-2651	84	35	that	that	SCONJ
cjgl-2651	84	36	the	the	DET
cjgl-2651	84	37	privilegings	privileging	NOUN
cjgl-2651	84	38	embedded	embed	VERB
cjgl-2651	84	39	in	in	ADP
cjgl-2651	84	40	that	that	DET
cjgl-2651	84	41	administrative	administrative	ADJ
cjgl-2651	84	42	16	16	NUM
cjgl-2651	84	43	carl	carl	PROPN
cjgl-2651	84	44	boggs	boggs	PROPN
cjgl-2651	84	45	,	,	PUNCT
cjgl-2651	84	46	gramsci	gramsci	PROPN
cjgl-2651	84	47	's	's	PART
cjgl-2651	84	48	marxism	marxism	NOUN
cjgl-2651	84	49	39	39	NUM
cjgl-2651	84	50	(	(	PUNCT
cjgl-2651	84	51	1976	1976	NUM
cjgl-2651	84	52	)	)	PUNCT
cjgl-2651	84	53	.	.	PUNCT
cjgl-2651	85	1	334	334	NUM
cjgl-2651	85	2	columbia	columbia	PROPN
cjgl-2651	85	3	journal	journal	PROPN
cjgl-2651	85	4	of	of	ADP
cjgl-2651	85	5	gender	gender	NOUN
cjgl-2651	85	6	and	and	CCONJ
cjgl-2651	85	7	law	law	NOUN
cjgl-2651	85	8	structure	structure	NOUN
cjgl-2651	85	9	are	be	AUX
cjgl-2651	85	10	a	a	DET
cjgl-2651	85	11	manifestation	manifestation	NOUN
cjgl-2651	85	12	of	of	ADP
cjgl-2651	85	13	gramscian	gramscian	ADJ
cjgl-2651	85	14	hegemony	hegemony	NOUN
cjgl-2651	85	15	.	.	PUNCT
cjgl-2651	86	1	nonetheless	nonetheless	ADV
cjgl-2651	86	2	,	,	PUNCT
cjgl-2651	86	3	these	these	DET
cjgl-2651	86	4	provisions	provision	NOUN
cjgl-2651	86	5	,	,	PUNCT
cjgl-2651	86	6	like	like	ADP
cjgl-2651	86	7	the	the	DET
cjgl-2651	86	8	information	information	NOUN
cjgl-2651	86	9	-	-	PUNCT
cjgl-2651	86	10	reporting	report	VERB
cjgl-2651	86	11	rules	rule	NOUN
cjgl-2651	86	12	described	describe	VERB
cjgl-2651	86	13	in	in	ADP
cjgl-2651	86	14	part	part	NOUN
cjgl-2651	86	15	i	i	PRON
cjgl-2651	86	16	,	,	PUNCT
cjgl-2651	86	17	clearly	clearly	ADV
cjgl-2651	86	18	establish	establish	VERB
cjgl-2651	86	19	a	a	DET
cjgl-2651	86	20	baseline	baseline	NOUN
cjgl-2651	86	21	of	of	ADP
cjgl-2651	86	22	identification	identification	NOUN
cjgl-2651	86	23	and	and	CCONJ
cjgl-2651	86	24	documentation	documentation	NOUN
cjgl-2651	86	25	of	of	ADP
cjgl-2651	86	26	family	family	NOUN
cjgl-2651	86	27	members	member	NOUN
cjgl-2651	86	28	.	.	PUNCT
cjgl-2651	87	1	in	in	ADP
cjgl-2651	87	2	part	part	NOUN
cjgl-2651	87	3	iii	iii	NOUN
cjgl-2651	87	4	,	,	PUNCT
cjgl-2651	87	5	we	we	PRON
cjgl-2651	87	6	will	will	AUX
cjgl-2651	87	7	examine	examine	VERB
cjgl-2651	87	8	the	the	DET
cjgl-2651	87	9	rules	rule	NOUN
cjgl-2651	87	10	that	that	PRON
cjgl-2651	87	11	attribute	attribute	VERB
cjgl-2651	87	12	ownership	ownership	NOUN
cjgl-2651	87	13	of	of	ADP
cjgl-2651	87	14	property	property	NOUN
cjgl-2651	87	15	between	between	ADP
cjgl-2651	87	16	family	family	NOUN
cjgl-2651	87	17	members	member	NOUN
cjgl-2651	87	18	-	-	PUNCT
cjgl-2651	87	19	from	from	ADP
cjgl-2651	87	20	the	the	DET
cjgl-2651	87	21	conventional	conventional	ADJ
cjgl-2651	87	22	rules	rule	NOUN
cjgl-2651	87	23	attributing	attribute	VERB
cjgl-2651	87	24	the	the	DET
cjgl-2651	87	25	ownership	ownership	NOUN
cjgl-2651	87	26	of	of	ADP
cjgl-2651	87	27	stock	stock	NOUN
cjgl-2651	87	28	among	among	ADP
cjgl-2651	87	29	family	family	NOUN
cjgl-2651	87	30	members	member	NOUN
cjgl-2651	87	31	,	,	PUNCT
cjgl-2651	87	32	to	to	ADP
cjgl-2651	87	33	business	business	NOUN
cjgl-2651	87	34	and	and	CCONJ
cjgl-2651	87	35	investment	investment	NOUN
cjgl-2651	87	36	incentives	incentive	VERB
cjgl-2651	87	37	that	that	SCONJ
cjgl-2651	87	38	disregard	disregard	NOUN
cjgl-2651	87	39	transactions	transaction	NOUN
cjgl-2651	87	40	among	among	ADP
cjgl-2651	87	41	family	family	NOUN
cjgl-2651	87	42	members	member	NOUN
cjgl-2651	87	43	either	either	CCONJ
cjgl-2651	87	44	to	to	PART
cjgl-2651	87	45	prevent	prevent	VERB
cjgl-2651	87	46	abuse	abuse	NOUN
cjgl-2651	87	47	or	or	CCONJ
cjgl-2651	87	48	to	to	PART
cjgl-2651	87	49	facilitate	facilitate	VERB
cjgl-2651	87	50	the	the	DET
cjgl-2651	87	51	delivery	delivery	NOUN
cjgl-2651	87	52	of	of	ADP
cjgl-2651	87	53	tax	tax	NOUN
cjgl-2651	87	54	incentives	incentive	NOUN
cjgl-2651	87	55	,	,	PUNCT
cjgl-2651	87	56	to	to	ADP
cjgl-2651	87	57	the	the	DET
cjgl-2651	87	58	"	"	PUNCT
cjgl-2651	87	59	kiddie	kiddie	ADJ
cjgl-2651	87	60	"	"	PUNCT
cjgl-2651	87	61	tax	tax	NOUN
cjgl-2651	87	62	that	that	PRON
cjgl-2651	87	63	prevents	prevent	VERB
cjgl-2651	87	64	parents	parent	NOUN
cjgl-2651	87	65	from	from	ADP
cjgl-2651	87	66	assigning	assign	VERB
cjgl-2651	87	67	investment	investment	NOUN
cjgl-2651	87	68	income	income	NOUN
cjgl-2651	87	69	to	to	ADP
cjgl-2651	87	70	their	their	PRON
cjgl-2651	87	71	minor	minor	ADJ
cjgl-2651	87	72	children	child	NOUN
cjgl-2651	87	73	,	,	PUNCT
cjgl-2651	87	74	and	and	CCONJ
cjgl-2651	87	75	so	so	ADV
cjgl-2651	87	76	on	on	ADV
cjgl-2651	87	77	.	.	PUNCT
cjgl-2651	88	1	the	the	DET
cjgl-2651	88	2	dearth	dearth	NOUN
cjgl-2651	88	3	of	of	ADP
cjgl-2651	88	4	identification	identification	NOUN
cjgl-2651	88	5	and	and	CCONJ
cjgl-2651	88	6	documentation	documentation	NOUN
cjgl-2651	88	7	requirements	requirement	NOUN
cjgl-2651	88	8	in	in	ADP
cjgl-2651	88	9	the	the	DET
cjgl-2651	88	10	numerous	numerous	ADJ
cjgl-2651	88	11	and	and	CCONJ
cjgl-2651	88	12	varied	varied	ADJ
cjgl-2651	88	13	provisions	provision	NOUN
cjgl-2651	88	14	covered	cover	VERB
cjgl-2651	88	15	in	in	ADP
cjgl-2651	88	16	part	part	NOUN
cjgl-2651	88	17	iii	iii	NUM
cjgl-2651	88	18	stands	stand	VERB
cjgl-2651	88	19	in	in	ADP
cjgl-2651	88	20	stark	stark	ADJ
cjgl-2651	88	21	contrast	contrast	NOUN
cjgl-2651	88	22	to	to	ADP
cjgl-2651	88	23	the	the	DET
cjgl-2651	88	24	general	general	ADJ
cjgl-2651	88	25	baseline	baseline	NOUN
cjgl-2651	88	26	of	of	ADP
cjgl-2651	88	27	identification	identification	NOUN
cjgl-2651	88	28	and	and	CCONJ
cjgl-2651	88	29	documentation	documentation	NOUN
cjgl-2651	88	30	that	that	PRON
cjgl-2651	88	31	we	we	PRON
cjgl-2651	88	32	will	will	AUX
cjgl-2651	88	33	have	have	AUX
cjgl-2651	88	34	encountered	encounter	VERB
cjgl-2651	88	35	in	in	ADP
cjgl-2651	88	36	part	part	PROPN
cjgl-2651	88	37	ii	ii	PROPN
cjgl-2651	88	38	(	(	PUNCT
cjgl-2651	88	39	and	and	CCONJ
cjgl-2651	88	40	,	,	PUNCT
cjgl-2651	88	41	for	for	ADP
cjgl-2651	88	42	that	that	DET
cjgl-2651	88	43	matter	matter	NOUN
cjgl-2651	88	44	,	,	PUNCT
cjgl-2651	88	45	even	even	ADV
cjgl-2651	88	46	in	in	ADP
cjgl-2651	88	47	part	part	NOUN
cjgl-2651	88	48	i	i	NOUN
cjgl-2651	88	49	)	)	PUNCT
cjgl-2651	88	50	of	of	ADP
cjgl-2651	88	51	this	this	DET
cjgl-2651	88	52	article	article	NOUN
cjgl-2651	88	53	.	.	PUNCT
cjgl-2651	89	1	in	in	ADP
cjgl-2651	89	2	this	this	DET
cjgl-2651	89	3	contrast	contrast	NOUN
cjgl-2651	89	4	,	,	PUNCT
cjgl-2651	89	5	we	we	PRON
cjgl-2651	89	6	will	will	AUX
cjgl-2651	89	7	detect	detect	VERB
cjgl-2651	89	8	the	the	DET
cjgl-2651	89	9	influence	influence	NOUN
cjgl-2651	89	10	of	of	ADP
cjgl-2651	89	11	endemic	endemic	ADJ
cjgl-2651	89	12	privilegings	privileging	NOUN
cjgl-2651	89	13	along	along	ADP
cjgl-2651	89	14	a	a	DET
cjgl-2651	89	15	number	number	NOUN
cjgl-2651	89	16	of	of	ADP
cjgl-2651	89	17	axes	axis	NOUN
cjgl-2651	89	18	of	of	ADP
cjgl-2651	89	19	subordination	subordination	NOUN
cjgl-2651	89	20	.	.	PUNCT
cjgl-2651	90	1	it	it	PRON
cjgl-2651	90	2	will	will	AUX
cjgl-2651	90	3	become	become	VERB
cjgl-2651	90	4	clear	clear	ADJ
cjgl-2651	90	5	that	that	SCONJ
cjgl-2651	90	6	the	the	DET
cjgl-2651	90	7	wealthy	wealthy	ADJ
cjgl-2651	90	8	are	be	AUX
cjgl-2651	90	9	subjected	subject	VERB
cjgl-2651	90	10	to	to	ADP
cjgl-2651	90	11	less	less	ADV
cjgl-2651	90	12	stringent	stringent	ADJ
cjgl-2651	90	13	reporting	reporting	NOUN
cjgl-2651	90	14	requirements	requirement	NOUN
cjgl-2651	90	15	than	than	ADP
cjgl-2651	90	16	lowor	lowor	ADJ
cjgl-2651	90	17	middle	middle	ADJ
cjgl-2651	90	18	-	-	PUNCT
cjgl-2651	90	19	income	income	NOUN
cjgl-2651	90	20	taxpayers	taxpayer	NOUN
cjgl-2651	90	21	when	when	SCONJ
cjgl-2651	90	22	it	it	PRON
cjgl-2651	90	23	comes	come	VERB
cjgl-2651	90	24	to	to	ADP
cjgl-2651	90	25	identifying	identify	VERB
cjgl-2651	90	26	and	and	CCONJ
cjgl-2651	90	27	documenting	document	VERB
cjgl-2651	90	28	family	family	NOUN
cjgl-2651	90	29	members	member	NOUN
cjgl-2651	90	30	.	.	PUNCT
cjgl-2651	91	1	we	we	PRON
cjgl-2651	91	2	will	will	AUX
cjgl-2651	91	3	explore	explore	VERB
cjgl-2651	91	4	how	how	SCONJ
cjgl-2651	91	5	this	this	DET
cjgl-2651	91	6	class	class	NOUN
cjgl-2651	91	7	-	-	PUNCT
cjgl-2651	91	8	based	base	VERB
cjgl-2651	91	9	privileging	privileging	NOUN
cjgl-2651	91	10	implicates	implicate	VERB
cjgl-2651	91	11	and	and	CCONJ
cjgl-2651	91	12	intersects	intersect	VERB
cjgl-2651	91	13	privilegings	privileging	NOUN
cjgl-2651	91	14	along	along	ADP
cjgl-2651	91	15	other	other	ADJ
cjgl-2651	91	16	axes	axis	NOUN
cjgl-2651	91	17	of	of	ADP
cjgl-2651	91	18	subordination	subordination	NOUN
cjgl-2651	91	19	,	,	PUNCT
cjgl-2651	91	20	including	include	VERB
cjgl-2651	91	21	race	race	NOUN
cjgl-2651	91	22	,	,	PUNCT
cjgl-2651	91	23	ethnicity	ethnicity	NOUN
cjgl-2651	91	24	,	,	PUNCT
cjgl-2651	91	25	gender	gender	NOUN
cjgl-2651	91	26	,	,	PUNCT
cjgl-2651	91	27	sexual	sexual	ADJ
cjgl-2651	91	28	orientation	orientation	NOUN
cjgl-2651	91	29	,	,	PUNCT
cjgl-2651	91	30	and	and	CCONJ
cjgl-2651	91	31	marital	marital	ADJ
cjgl-2651	91	32	status	status	NOUN
cjgl-2651	91	33	.	.	PUNCT
cjgl-2651	92	1	throughout	throughout	ADP
cjgl-2651	92	2	the	the	DET
cjgl-2651	92	3	article	article	NOUN
cjgl-2651	92	4	,	,	PUNCT
cjgl-2651	92	5	it	it	PRON
cjgl-2651	92	6	will	will	AUX
cjgl-2651	92	7	become	become	VERB
cjgl-2651	92	8	apparent	apparent	ADJ
cjgl-2651	92	9	that	that	SCONJ
cjgl-2651	92	10	,	,	PUNCT
cjgl-2651	92	11	even	even	ADV
cjgl-2651	92	12	though	though	SCONJ
cjgl-2651	92	13	congress	congress	PROPN
cjgl-2651	92	14	and	and	CCONJ
cjgl-2651	92	15	the	the	DET
cjgl-2651	92	16	irs	irs	PROPN
cjgl-2651	92	17	have	have	AUX
cjgl-2651	92	18	not	not	PART
cjgl-2651	92	19	taken	take	VERB
cjgl-2651	92	20	a	a	DET
cjgl-2651	92	21	deliberative	deliberative	ADJ
cjgl-2651	92	22	approach	approach	NOUN
cjgl-2651	92	23	when	when	SCONJ
cjgl-2651	92	24	imposing	impose	VERB
cjgl-2651	92	25	identification	identification	NOUN
cjgl-2651	92	26	and	and	CCONJ
cjgl-2651	92	27	documentation	documentation	NOUN
cjgl-2651	92	28	requirements	requirement	NOUN
cjgl-2651	92	29	,	,	PUNCT
cjgl-2651	92	30	endemic	endemic	ADJ
cjgl-2651	92	31	privilegings	privileging	NOUN
cjgl-2651	92	32	along	along	ADP
cjgl-2651	92	33	multiple	multiple	ADJ
cjgl-2651	92	34	axes	axis	NOUN
cjgl-2651	92	35	of	of	ADP
cjgl-2651	92	36	subordination	subordination	NOUN
cjgl-2651	92	37	have	have	AUX
cjgl-2651	92	38	subtly	subtly	ADV
cjgl-2651	92	39	influenced	influence	VERB
cjgl-2651	92	40	the	the	DET
cjgl-2651	92	41	decision	decision	NOUN
cjgl-2651	92	42	whether	whether	SCONJ
cjgl-2651	92	43	or	or	CCONJ
cjgl-2651	92	44	not	not	PART
cjgl-2651	92	45	to	to	PART
cjgl-2651	92	46	employ	employ	VERB
cjgl-2651	92	47	identification	identification	NOUN
cjgl-2651	92	48	and	and	CCONJ
cjgl-2651	92	49	documentation	documentation	NOUN
cjgl-2651	92	50	requirements	requirement	NOUN
cjgl-2651	92	51	as	as	ADP
cjgl-2651	92	52	a	a	DET
cjgl-2651	92	53	tool	tool	NOUN
cjgl-2651	92	54	for	for	ADP
cjgl-2651	92	55	enforcing	enforce	VERB
cjgl-2651	92	56	the	the	DET
cjgl-2651	92	57	code	code	NOUN
cjgl-2651	92	58	's	's	PART
cjgl-2651	92	59	family	family	NOUN
cjgl-2651	92	60	tax	tax	NOUN
cjgl-2651	92	61	provisions	provision	NOUN
cjgl-2651	92	62	.	.	PUNCT
cjgl-2651	93	1	to	to	PART
cjgl-2651	93	2	redress	redress	VERB
cjgl-2651	93	3	this	this	DET
cjgl-2651	93	4	unconscious	unconscious	ADJ
cjgl-2651	93	5	discrimination	discrimination	NOUN
cjgl-2651	93	6	,	,	PUNCT
cjgl-2651	93	7	the	the	DET
cjgl-2651	93	8	concluding	conclude	VERB
cjgl-2651	93	9	section	section	NOUN
cjgl-2651	93	10	of	of	ADP
cjgl-2651	93	11	this	this	DET
cjgl-2651	93	12	article	article	NOUN
cjgl-2651	93	13	will	will	AUX
cjgl-2651	93	14	advocate	advocate	VERB
cjgl-2651	93	15	a	a	DET
cjgl-2651	93	16	more	more	ADV
cjgl-2651	93	17	uniform	uniform	ADJ
cjgl-2651	93	18	and	and	CCONJ
cjgl-2651	93	19	deliberative	deliberative	ADJ
cjgl-2651	93	20	approach	approach	NOUN
cjgl-2651	93	21	to	to	ADP
cjgl-2651	93	22	documenting	document	VERB
cjgl-2651	93	23	family	family	NOUN
cjgl-2651	93	24	for	for	ADP
cjgl-2651	93	25	tax	tax	NOUN
cjgl-2651	93	26	purposes	purpose	NOUN
cjgl-2651	93	27	-	-	PUNCT
cjgl-2651	93	28	and	and	CCONJ
cjgl-2651	93	29	one	one	NUM
cjgl-2651	93	30	that	that	PRON
cjgl-2651	93	31	does	do	AUX
cjgl-2651	93	32	not	not	PART
cjgl-2651	93	33	invidiously	invidiously	ADV
cjgl-2651	93	34	discriminate	discriminate	VERB
cjgl-2651	93	35	among	among	ADP
cjgl-2651	93	36	taxpayers	taxpayer	NOUN
cjgl-2651	93	37	.	.	PUNCT
cjgl-2651	94	1	i	i	PRON
cjgl-2651	94	2	suggest	suggest	VERB
cjgl-2651	94	3	that	that	SCONJ
cjgl-2651	94	4	the	the	DET
cjgl-2651	94	5	baseline	baseline	NOUN
cjgl-2651	94	6	of	of	ADP
cjgl-2651	94	7	requiring	require	VERB
cjgl-2651	94	8	identification	identification	NOUN
cjgl-2651	94	9	and	and	CCONJ
cjgl-2651	94	10	documentation	documentation	NOUN
cjgl-2651	94	11	of	of	ADP
cjgl-2651	94	12	family	family	NOUN
cjgl-2651	94	13	members	member	NOUN
cjgl-2651	94	14	be	be	AUX
cjgl-2651	94	15	applied	apply	VERB
cjgl-2651	94	16	to	to	ADP
cjgl-2651	94	17	all	all	PRON
cjgl-2651	94	18	of	of	ADP
cjgl-2651	94	19	the	the	DET
cjgl-2651	94	20	code	code	NOUN
cjgl-2651	94	21	's	's	PART
cjgl-2651	94	22	family	family	NOUN
cjgl-2651	94	23	tax	tax	NOUN
cjgl-2651	94	24	provisions	provision	NOUN
cjgl-2651	94	25	in	in	ADP
cjgl-2651	94	26	columbia	columbia	PROPN
cjgl-2651	94	27	journal	journal	PROPN
cjgl-2651	94	28	of	of	ADP
cjgl-2651	94	29	gender	gender	NOUN
cjgl-2651	94	30	and	and	CCONJ
cjgl-2651	94	31	law	law	VERB
cjgl-2651	94	32	the	the	DET
cjgl-2651	94	33	name	name	NOUN
cjgl-2651	94	34	of	of	ADP
cjgl-2651	94	35	increasing	increase	VERB
cjgl-2651	94	36	both	both	DET
cjgl-2651	94	37	tax	tax	NOUN
cjgl-2651	94	38	compliance	compliance	NOUN
cjgl-2651	94	39	and	and	CCONJ
cjgl-2651	94	40	the	the	DET
cjgl-2651	94	41	evenhanded	evenhanded	ADJ
cjgl-2651	94	42	enforcement	enforcement	NOUN
cjgl-2651	94	43	of	of	ADP
cjgl-2651	94	44	the	the	DET
cjgl-2651	94	45	tax	tax	NOUN
cjgl-2651	94	46	laws	law	NOUN
cjgl-2651	94	47	.	.	PUNCT
cjgl-2651	95	1	in	in	ADP
cjgl-2651	95	2	keeping	keep	VERB
cjgl-2651	95	3	with	with	ADP
cjgl-2651	95	4	these	these	DET
cjgl-2651	95	5	twin	twin	ADJ
cjgl-2651	95	6	goals	goal	NOUN
cjgl-2651	95	7	,	,	PUNCT
cjgl-2651	95	8	exceptions	exception	NOUN
cjgl-2651	95	9	from	from	ADP
cjgl-2651	95	10	the	the	DET
cjgl-2651	95	11	identification	identification	NOUN
cjgl-2651	95	12	and	and	CCONJ
cjgl-2651	95	13	documentation	documentation	NOUN
cjgl-2651	95	14	requirements	requirement	NOUN
cjgl-2651	95	15	should	should	AUX
cjgl-2651	95	16	be	be	AUX
cjgl-2651	95	17	carved	carve	VERB
cjgl-2651	95	18	out	out	ADP
cjgl-2651	95	19	only	only	ADV
cjgl-2651	95	20	where	where	SCONJ
cjgl-2651	95	21	there	there	PRON
cjgl-2651	95	22	are	be	VERB
cjgl-2651	95	23	valid	valid	ADJ
cjgl-2651	95	24	,	,	PUNCT
cjgl-2651	95	25	articulable	articulable	ADJ
cjgl-2651	95	26	,	,	PUNCT
cjgl-2651	95	27	and	and	CCONJ
cjgl-2651	95	28	nondiscriminatory	nondiscriminatory	ADJ
cjgl-2651	95	29	reasons	reason	NOUN
cjgl-2651	95	30	for	for	ADP
cjgl-2651	95	31	departing	depart	VERB
cjgl-2651	95	32	from	from	ADP
cjgl-2651	95	33	the	the	DET
cjgl-2651	95	34	common	common	ADJ
cjgl-2651	95	35	baseline	baseline	NOUN
cjgl-2651	95	36	of	of	ADP
cjgl-2651	95	37	reporting	report	VERB
cjgl-2651	95	38	family	family	NOUN
cjgl-2651	95	39	relationships	relationship	NOUN
cjgl-2651	95	40	.	.	PUNCT
cjgl-2651	96	1	i.	i.	PROPN
cjgl-2651	96	2	information	information	NOUN
cjgl-2651	96	3	-	-	PUNCT
cjgl-2651	96	4	reporting	report	VERB
cjgl-2651	96	5	rules	rule	NOUN
cjgl-2651	96	6	in	in	ADP
cjgl-2651	96	7	this	this	DET
cjgl-2651	96	8	part	part	NOUN
cjgl-2651	96	9	,	,	PUNCT
cjgl-2651	96	10	we	we	PRON
cjgl-2651	96	11	begin	begin	VERB
cjgl-2651	96	12	our	our	PRON
cjgl-2651	96	13	examination	examination	NOUN
cjgl-2651	96	14	of	of	ADP
cjgl-2651	96	15	the	the	DET
cjgl-2651	96	16	identification	identification	NOUN
cjgl-2651	96	17	and	and	CCONJ
cjgl-2651	96	18	documentation	documentation	NOUN
cjgl-2651	96	19	requirements	requirement	NOUN
cjgl-2651	96	20	in	in	ADP
cjgl-2651	96	21	the	the	DET
cjgl-2651	96	22	code	code	NOUN
cjgl-2651	96	23	's	's	PART
cjgl-2651	96	24	family	family	NOUN
cjgl-2651	96	25	tax	tax	NOUN
cjgl-2651	96	26	provisions	provision	NOUN
cjgl-2651	96	27	by	by	ADP
cjgl-2651	96	28	looking	look	VERB
cjgl-2651	96	29	at	at	ADP
cjgl-2651	96	30	the	the	DET
cjgl-2651	96	31	information	information	NOUN
cjgl-2651	96	32	-	-	PUNCT
cjgl-2651	96	33	reporting	report	VERB
cjgl-2651	96	34	rules	rule	NOUN
cjgl-2651	96	35	that	that	PRON
cjgl-2651	96	36	apply	apply	VERB
cjgl-2651	96	37	to	to	ADP
cjgl-2651	96	38	jointly	jointly	ADV
cjgl-2651	96	39	held	hold	VERB
cjgl-2651	96	40	income	income	NOUN
cjgl-2651	96	41	-	-	PUNCT
cjgl-2651	96	42	producing	produce	VERB
cjgl-2651	96	43	property	property	NOUN
cjgl-2651	96	44	.	.	PUNCT
cjgl-2651	97	1	more	more	ADV
cjgl-2651	97	2	particularly	particularly	ADV
cjgl-2651	97	3	,	,	PUNCT
cjgl-2651	97	4	we	we	PRON
cjgl-2651	97	5	will	will	AUX
cjgl-2651	97	6	consider	consider	VERB
cjgl-2651	97	7	the	the	DET
cjgl-2651	97	8	form	form	NOUN
cjgl-2651	97	9	1099	1099	NUM
cjgl-2651	97	10	informationreporting	informationreporting	ADJ
cjgl-2651	97	11	requirements	requirement	NOUN
cjgl-2651	97	12	that	that	PRON
cjgl-2651	97	13	apply	apply	VERB
cjgl-2651	97	14	to	to	ADP
cjgl-2651	97	15	jointly	jointly	ADV
cjgl-2651	97	16	owned	own	VERB
cjgl-2651	97	17	interest	interest	NOUN
cjgl-2651	97	18	,	,	PUNCT
cjgl-2651	97	19	dividend	dividend	NOUN
cjgl-2651	97	20	,	,	PUNCT
cjgl-2651	97	21	and	and	CCONJ
cjgl-2651	97	22	royalty	royalty	NOUN
cjgl-2651	97	23	payments	payment	NOUN
cjgl-2651	97	24	.	.	PUNCT
cjgl-2651	98	1	these	these	DET
cjgl-2651	98	2	information	information	NOUN
cjgl-2651	98	3	-	-	PUNCT
cjgl-2651	98	4	reporting	report	VERB
cjgl-2651	98	5	requirements	requirement	NOUN
cjgl-2651	98	6	are	be	AUX
cjgl-2651	98	7	designed	design	VERB
cjgl-2651	98	8	to	to	PART
cjgl-2651	98	9	"	"	PUNCT
cjgl-2651	98	10	provide	provide	VERB
cjgl-2651	98	11	[	[	X
cjgl-2651	98	12	]	]	X
cjgl-2651	98	13	a	a	DET
cjgl-2651	98	14	strong	strong	ADJ
cjgl-2651	98	15	incentive	incentive	NOUN
cjgl-2651	98	16	to	to	ADP
cjgl-2651	98	17	taxpayers	taxpayer	NOUN
cjgl-2651	98	18	to	to	PART
cjgl-2651	98	19	include	include	VERB
cjgl-2651	98	20	payments	payment	NOUN
cjgl-2651	98	21	in	in	ADP
cjgl-2651	98	22	their	their	PRON
cjgl-2651	98	23	personal	personal	ADJ
cjgl-2651	98	24	tax	tax	NOUN
cjgl-2651	98	25	returns	return	NOUN
cjgl-2651	98	26	and	and	CCONJ
cjgl-2651	98	27	thus	thus	ADV
cjgl-2651	98	28	avoid	avoid	VERB
cjgl-2651	98	29	noncompliance	noncompliance	NOUN
cjgl-2651	98	30	issues	issue	NOUN
cjgl-2651	98	31	with	with	ADP
cjgl-2651	98	32	the	the	DET
cjgl-2651	98	33	irs	irs	PROPN
cjgl-2651	98	34	.	.	PUNCT
cjgl-2651	99	1	payments	payment	NOUN
cjgl-2651	99	2	not	not	PART
cjgl-2651	99	3	reportable	reportable	ADJ
cjgl-2651	99	4	on	on	ADP
cjgl-2651	99	5	forms	form	NOUN
cjgl-2651	99	6	1099	1099	NUM
cjgl-2651	99	7	tend	tend	VERB
cjgl-2651	99	8	to	to	PART
cjgl-2651	99	9	be	be	AUX
cjgl-2651	99	10	ignored	ignore	VERB
cjgl-2651	99	11	by	by	ADP
cjgl-2651	99	12	taxpayers	taxpayer	NOUN
cjgl-2651	99	13	and	and	CCONJ
cjgl-2651	99	14	thus	thus	ADV
cjgl-2651	99	15	escape	escape	VERB
cjgl-2651	99	16	taxation	taxation	NOUN
cjgl-2651	99	17	.	.	PUNCT
cjgl-2651	100	1	'	'	NUM
cjgl-2651	100	2	17	17	NUM
cjgl-2651	100	3	as	as	SCONJ
cjgl-2651	100	4	we	we	PRON
cjgl-2651	100	5	will	will	AUX
cjgl-2651	100	6	see	see	VERB
cjgl-2651	100	7	,	,	PUNCT
cjgl-2651	100	8	these	these	DET
cjgl-2651	100	9	information	information	NOUN
cjgl-2651	100	10	-	-	PUNCT
cjgl-2651	100	11	reporting	report	VERB
cjgl-2651	100	12	rules	rule	NOUN
cjgl-2651	100	13	have	have	VERB
cjgl-2651	100	14	two	two	NUM
cjgl-2651	100	15	distinctly	distinctly	ADV
cjgl-2651	100	16	different	different	ADJ
cjgl-2651	100	17	faces	face	NOUN
cjgl-2651	100	18	.	.	PUNCT
cjgl-2651	101	1	the	the	DET
cjgl-2651	101	2	public	public	ADJ
cjgl-2651	101	3	face	face	NOUN
cjgl-2651	101	4	of	of	ADP
cjgl-2651	101	5	these	these	DET
cjgl-2651	101	6	rules	rule	NOUN
cjgl-2651	101	7	is	be	AUX
cjgl-2651	101	8	embodied	embody	VERB
cjgl-2651	101	9	in	in	ADP
cjgl-2651	101	10	the	the	DET
cjgl-2651	101	11	irs	irs	PROPN
cjgl-2651	101	12	's	's	PART
cjgl-2651	101	13	general	general	ADJ
cjgl-2651	101	14	instructions	instruction	NOUN
cjgl-2651	101	15	for	for	ADP
cjgl-2651	101	16	the	the	DET
cjgl-2651	101	17	various	various	ADJ
cjgl-2651	101	18	iterations	iteration	NOUN
cjgl-2651	101	19	of	of	ADP
cjgl-2651	101	20	the	the	DET
cjgl-2651	101	21	form	form	NOUN
cjgl-2651	101	22	1099	1099	NUM
cjgl-2651	101	23	.	.	PUNCT
cjgl-2651	102	1	these	these	DET
cjgl-2651	102	2	instructions	instruction	NOUN
cjgl-2651	102	3	paint	paint	VERB
cjgl-2651	102	4	a	a	DET
cjgl-2651	102	5	very	very	ADV
cjgl-2651	102	6	neat	neat	ADJ
cjgl-2651	102	7	(	(	PUNCT
cjgl-2651	102	8	and	and	CCONJ
cjgl-2651	102	9	very	very	ADV
cjgl-2651	102	10	heteronormative	heteronormative	ADJ
cjgl-2651	102	11	)	)	PUNCT
cjgl-2651	102	12	picture	picture	NOUN
cjgl-2651	102	13	of	of	ADP
cjgl-2651	102	14	the	the	DET
cjgl-2651	102	15	information	information	NOUN
cjgl-2651	102	16	-	-	PUNCT
cjgl-2651	102	17	reporting	report	VERB
cjgl-2651	102	18	requirements	requirement	NOUN
cjgl-2651	102	19	.	.	PUNCT
cjgl-2651	103	1	the	the	DET
cjgl-2651	103	2	private	private	ADJ
cjgl-2651	103	3	face	face	NOUN
cjgl-2651	103	4	of	of	ADP
cjgl-2651	103	5	these	these	DET
cjgl-2651	103	6	rules	rule	NOUN
cjgl-2651	103	7	-	-	PUNCT
cjgl-2651	103	8	the	the	DET
cjgl-2651	103	9	one	one	NOUN
cjgl-2651	103	10	encountered	encounter	VERB
cjgl-2651	103	11	by	by	ADP
cjgl-2651	103	12	those	those	PRON
cjgl-2651	103	13	who	who	PRON
cjgl-2651	103	14	go	go	VERB
cjgl-2651	103	15	behind	behind	ADP
cjgl-2651	103	16	the	the	DET
cjgl-2651	103	17	irs	irs	PROPN
cjgl-2651	103	18	's	's	PART
cjgl-2651	103	19	published	publish	VERB
cjgl-2651	103	20	instructions	instruction	NOUN
cjgl-2651	103	21	to	to	PART
cjgl-2651	103	22	look	look	VERB
cjgl-2651	103	23	at	at	ADP
cjgl-2651	103	24	the	the	DET
cjgl-2651	103	25	underlying	underlying	ADJ
cjgl-2651	103	26	sections	section	NOUN
cjgl-2651	103	27	of	of	ADP
cjgl-2651	103	28	the	the	DET
cjgl-2651	103	29	code	code	NOUN
cjgl-2651	103	30	and	and	CCONJ
cjgl-2651	103	31	treasury	treasury	PROPN
cjgl-2651	103	32	regulations	regulation	NOUN
cjgl-2651	103	33	-	-	PUNCT
cjgl-2651	103	34	is	be	AUX
cjgl-2651	103	35	not	not	PART
cjgl-2651	103	36	nearly	nearly	ADV
cjgl-2651	103	37	so	so	ADV
cjgl-2651	103	38	neat	neat	ADJ
cjgl-2651	103	39	.	.	PUNCT
cjgl-2651	104	1	an	an	DET
cjgl-2651	104	2	examination	examination	NOUN
cjgl-2651	104	3	of	of	ADP
cjgl-2651	104	4	the	the	DET
cjgl-2651	104	5	code	code	NOUN
cjgl-2651	104	6	and	and	CCONJ
cjgl-2651	104	7	treasury	treasury	PROPN
cjgl-2651	104	8	regulations	regulation	NOUN
cjgl-2651	104	9	reveals	reveal	VERB
cjgl-2651	104	10	dissonances	dissonance	NOUN
cjgl-2651	104	11	both	both	PRON
cjgl-2651	104	12	between	between	ADP
cjgl-2651	104	13	the	the	DET
cjgl-2651	104	14	coverage	coverage	NOUN
cjgl-2651	104	15	of	of	ADP
cjgl-2651	104	16	the	the	DET
cjgl-2651	104	17	different	different	ADJ
cjgl-2651	104	18	information	information	NOUN
cjgl-2651	104	19	-	-	PUNCT
cjgl-2651	104	20	reporting	report	VERB
cjgl-2651	104	21	provisions	provision	NOUN
cjgl-2651	104	22	as	as	ADV
cjgl-2651	104	23	well	well	ADV
cjgl-2651	104	24	as	as	ADP
cjgl-2651	104	25	contradictions	contradiction	NOUN
cjgl-2651	104	26	between	between	ADP
cjgl-2651	104	27	the	the	DET
cjgl-2651	104	28	code	code	NOUN
cjgl-2651	104	29	and	and	CCONJ
cjgl-2651	104	30	treasury	treasury	PROPN
cjgl-2651	104	31	regulations	regulation	NOUN
cjgl-2651	104	32	,	,	PUNCT
cjgl-2651	104	33	on	on	ADP
cjgl-2651	104	34	one	one	NUM
cjgl-2651	104	35	hand	hand	NOUN
cjgl-2651	104	36	,	,	PUNCT
cjgl-2651	104	37	and	and	CCONJ
cjgl-2651	104	38	the	the	DET
cjgl-2651	104	39	irs	irs	PROPN
cjgl-2651	104	40	's	's	PART
cjgl-2651	104	41	general	general	ADJ
cjgl-2651	104	42	instructions	instruction	NOUN
cjgl-2651	104	43	for	for	ADP
cjgl-2651	104	44	the	the	DET
cjgl-2651	104	45	form	form	NOUN
cjgl-2651	104	46	1099	1099	NUM
cjgl-2651	104	47	,	,	PUNCT
cjgl-2651	104	48	on	on	ADP
cjgl-2651	104	49	the	the	DET
cjgl-2651	104	50	other	other	ADJ
cjgl-2651	104	51	.	.	PUNCT
cjgl-2651	105	1	these	these	DET
cjgl-2651	105	2	dissonances	dissonance	NOUN
cjgl-2651	105	3	will	will	AUX
cjgl-2651	105	4	help	help	VERB
cjgl-2651	105	5	to	to	PART
cjgl-2651	105	6	highlight	highlight	VERB
cjgl-2651	105	7	the	the	DET
cjgl-2651	105	8	expected	expect	VERB
cjgl-2651	105	9	privileging	privileging	NOUN
cjgl-2651	105	10	of	of	ADP
cjgl-2651	105	11	the	the	DET
cjgl-2651	105	12	"	"	PUNCT
cjgl-2651	105	13	traditional	traditional	ADJ
cjgl-2651	105	14	"	"	PUNCT
cjgl-2651	105	15	family	family	NOUN
cjgl-2651	105	16	in	in	ADP
cjgl-2651	105	17	the	the	DET
cjgl-2651	105	18	administrative	administrative	ADJ
cjgl-2651	105	19	structure	structure	NOUN
cjgl-2651	105	20	underpinning	underpin	VERB
cjgl-2651	105	21	the	the	DET
cjgl-2651	105	22	code	code	NOUN
cjgl-2651	105	23	's	's	PART
cjgl-2651	105	24	family	family	NOUN
cjgl-2651	105	25	tax	tax	NOUN
cjgl-2651	105	26	provisions	provision	NOUN
cjgl-2651	105	27	as	as	ADV
cjgl-2651	105	28	well	well	ADV
cjgl-2651	105	29	as	as	ADP
cjgl-2651	105	30	begin	begin	VERB
cjgl-2651	105	31	to	to	PART
cjgl-2651	105	32	reveal	reveal	VERB
cjgl-2651	105	33	how	how	SCONJ
cjgl-2651	105	34	17	17	NUM
cjgl-2651	105	35	carol	carol	NOUN
cjgl-2651	105	36	a.	a.	NOUN
cjgl-2651	105	37	kasscm	kasscm	PROPN
cjgl-2651	105	38	,	,	PUNCT
cjgl-2651	105	39	iformation	iformation	NOUN
cjgl-2651	105	40	reporting	report	VERB
cjgl-2651	105	41	to	to	ADP
cjgl-2651	105	42	u.s	u.s	PROPN
cjgl-2651	105	43	.	.	PROPN
cjgl-2651	105	44	persons	person	NOUN
cjgl-2651	105	45	,	,	PUNCT
cjgl-2651	105	46	tax	tax	NOUN
cjgl-2651	105	47	mgmt	mgmt	NOUN
cjgl-2651	105	48	.	.	PUNCT
cjgl-2651	106	1	portfolio	portfolio	NOUN
cjgl-2651	106	2	(	(	PUNCT
cjgl-2651	106	3	bna	bna	PROPN
cjgl-2651	106	4	)	)	PUNCT
cjgl-2651	106	5	no	no	NOUN
cjgl-2651	106	6	.	.	NOUN
cjgl-2651	106	7	643	643	NUM
cjgl-2651	106	8	,	,	PUNCT
cjgl-2651	106	9	at	at	ADP
cjgl-2651	106	10	ai	ai	PROPN
cjgl-2651	106	11	(	(	PUNCT
cjgl-2651	106	12	2011	2011	NUM
cjgl-2651	106	13	)	)	PUNCT
cjgl-2651	106	14	.	.	PUNCT
cjgl-2651	107	1	columbia	columbia	PROPN
cjgl-2651	107	2	journal	journal	PROPN
cjgl-2651	107	3	of	of	ADP
cjgl-2651	107	4	gender	gender	NOUN
cjgl-2651	107	5	and	and	CCONJ
cjgl-2651	107	6	law	law	NOUN
cjgl-2651	107	7	that	that	SCONJ
cjgl-2651	107	8	privileging	privileging	NOUN
cjgl-2651	107	9	at	at	ADP
cjgl-2651	107	10	the	the	DET
cjgl-2651	107	11	same	same	ADJ
cjgl-2651	107	12	time	time	NOUN
cjgl-2651	107	13	connects	connect	VERB
cjgl-2651	107	14	with	with	ADP
cjgl-2651	107	15	and	and	CCONJ
cjgl-2651	107	16	reinforces	reinforce	VERB
cjgl-2651	107	17	privilegings	privileging	NOUN
cjgl-2651	107	18	along	along	ADP
cjgl-2651	107	19	other	other	ADJ
cjgl-2651	107	20	axes	axis	NOUN
cjgl-2651	107	21	of	of	ADP
cjgl-2651	107	22	subordination	subordination	NOUN
cjgl-2651	107	23	.	.	PUNCT
cjgl-2651	108	1	a.	a.	NOUN
cjgl-2651	109	1	the	the	DET
cjgl-2651	109	2	public	public	ADJ
cjgl-2651	109	3	face	face	NOUN
cjgl-2651	109	4	of	of	ADP
cjgl-2651	109	5	the	the	DET
cjgl-2651	109	6	informationreporting	informationreporting	NOUN
cjgl-2651	109	7	rules	rule	VERB
cjgl-2651	109	8	certain	certain	ADJ
cjgl-2651	109	9	payments	payment	NOUN
cjgl-2651	109	10	of	of	ADP
cjgl-2651	109	11	interest	interest	NOUN
cjgl-2651	109	12	,	,	PUNCT
cjgl-2651	109	13	dividends	dividend	NOUN
cjgl-2651	109	14	,	,	PUNCT
cjgl-2651	109	15	and	and	CCONJ
cjgl-2651	109	16	royalties	royalty	NOUN
cjgl-2651	109	17	are	be	AUX
cjgl-2651	109	18	required	require	VERB
cjgl-2651	109	19	to	to	PART
cjgl-2651	109	20	be	be	AUX
cjgl-2651	109	21	reported	report	VERB
cjgl-2651	109	22	to	to	ADP
cjgl-2651	109	23	taxpayers	taxpayer	NOUN
cjgl-2651	109	24	-	-	PUNCT
cjgl-2651	109	25	with	with	ADP
cjgl-2651	109	26	a	a	DET
cjgl-2651	109	27	copy	copy	NOUN
cjgl-2651	109	28	of	of	ADP
cjgl-2651	109	29	the	the	DET
cjgl-2651	109	30	report	report	NOUN
cjgl-2651	109	31	furnished	furnish	VERB
cjgl-2651	109	32	to	to	ADP
cjgl-2651	109	33	the	the	DET
cjgl-2651	109	34	irs	irs	PROPN
cjgl-2651	109	35	-	-	PUNCT
cjgl-2651	109	36	on	on	ADP
cjgl-2651	109	37	form	form	NOUN
cjgl-2651	109	38	1099	1099	NUM
cjgl-2651	109	39	-	-	PUNCT
cjgl-2651	109	40	int	int	NOUN
cjgl-2651	109	41	,	,	PUNCT
cjgl-2651	109	42	form	form	NOUN
cjgl-2651	109	43	1099	1099	NUM
cjgl-2651	109	44	-	-	PUNCT
cjgl-2651	109	45	div	div	NOUN
cjgl-2651	109	46	,	,	PUNCT
cjgl-2651	109	47	and	and	CCONJ
cjgl-2651	109	48	form	form	NOUN
cjgl-2651	109	49	1099	1099	NUM
cjgl-2651	109	50	-	-	PUNCT
cjgl-2651	109	51	misc	misc	NOUN
cjgl-2651	109	52	,	,	PUNCT
cjgl-2651	109	53	respectively	respectively	ADV
cjgl-2651	109	54	.	.	PUNCT
cjgl-2651	110	1	these	these	DET
cjgl-2651	110	2	information	information	NOUN
cjgl-2651	110	3	-	-	PUNCT
cjgl-2651	110	4	reporting	report	VERB
cjgl-2651	110	5	rules	rule	NOUN
cjgl-2651	110	6	are	be	AUX
cjgl-2651	110	7	designed	design	VERB
cjgl-2651	110	8	to	to	PART
cjgl-2651	110	9	increase	increase	VERB
cjgl-2651	110	10	taxpayer	taxpayer	NOUN
cjgl-2651	110	11	compliance	compliance	NOUN
cjgl-2651	110	12	in	in	ADP
cjgl-2651	110	13	reporting	report	VERB
cjgl-2651	110	14	these	these	DET
cjgl-2651	110	15	items	item	NOUN
cjgl-2651	110	16	of	of	ADP
cjgl-2651	110	17	income	income	NOUN
cjgl-2651	110	18	.	.	PUNCT
cjgl-2651	111	1	18	18	NUM
cjgl-2651	112	1	yet	yet	ADV
cjgl-2651	112	2	,	,	PUNCT
cjgl-2651	112	3	they	they	PRON
cjgl-2651	112	4	raise	raise	VERB
cjgl-2651	112	5	interesting	interesting	ADJ
cjgl-2651	112	6	questions	question	NOUN
cjgl-2651	112	7	for	for	ADP
cjgl-2651	112	8	those	those	PRON
cjgl-2651	112	9	who	who	PRON
cjgl-2651	112	10	jointly	jointly	ADV
cjgl-2651	112	11	receive	receive	VERB
cjgl-2651	112	12	payments	payment	NOUN
cjgl-2651	112	13	of	of	ADP
cjgl-2651	112	14	these	these	DET
cjgl-2651	112	15	items	item	NOUN
cjgl-2651	112	16	of	of	ADP
cjgl-2651	112	17	income	income	NOUN
cjgl-2651	112	18	.	.	PUNCT
cjgl-2651	113	1	19	19	NUM
cjgl-2651	113	2	anyone	anyone	PRON
cjgl-2651	113	3	who	who	PRON
cjgl-2651	113	4	holds	hold	VERB
cjgl-2651	113	5	a	a	DET
cjgl-2651	113	6	bank	bank	NOUN
cjgl-2651	113	7	account	account	NOUN
cjgl-2651	113	8	jointly	jointly	ADV
cjgl-2651	113	9	with	with	ADP
cjgl-2651	113	10	a	a	DET
cjgl-2651	113	11	spouse	spouse	NOUN
cjgl-2651	113	12	,	,	PUNCT
cjgl-2651	113	13	domestic	domestic	ADJ
cjgl-2651	113	14	partner	partner	NOUN
cjgl-2651	113	15	,	,	PUNCT
cjgl-2651	113	16	family	family	NOUN
cjgl-2651	113	17	member	member	NOUN
cjgl-2651	113	18	,	,	PUNCT
cjgl-2651	113	19	or	or	CCONJ
cjgl-2651	113	20	friend	friend	NOUN
cjgl-2651	113	21	knows	know	VERB
cjgl-2651	113	22	that	that	SCONJ
cjgl-2651	113	23	the	the	DET
cjgl-2651	113	24	bank	bank	NOUN
cjgl-2651	113	25	completes	complete	VERB
cjgl-2651	113	26	and	and	CCONJ
cjgl-2651	113	27	submits	submit	VERB
cjgl-2651	113	28	only	only	ADV
cjgl-2651	113	29	one	one	NUM
cjgl-2651	113	30	form	form	NOUN
cjgl-2651	113	31	1099	1099	NUM
cjgl-2651	113	32	-	-	PUNCT
cjgl-2651	113	33	int	int	NOUN
cjgl-2651	113	34	with	with	ADP
cjgl-2651	113	35	respect	respect	NOUN
cjgl-2651	113	36	to	to	ADP
cjgl-2651	113	37	each	each	DET
cjgl-2651	113	38	account	account	NOUN
cjgl-2651	113	39	,	,	PUNCT
cjgl-2651	113	40	using	use	VERB
cjgl-2651	113	41	the	the	DET
cjgl-2651	113	42	taxpayer	taxpayer	NOUN
cjgl-2651	113	43	identification	identification	NOUN
cjgl-2651	113	44	number	number	NOUN
cjgl-2651	113	45	of	of	ADP
cjgl-2651	113	46	just	just	ADV
cjgl-2651	113	47	one	one	NUM
cjgl-2651	113	48	account	account	NOUN
cjgl-2651	113	49	holder.20	holder.20	NOUN
cjgl-2651	113	50	but	but	CCONJ
cjgl-2651	113	51	how	how	SCONJ
cjgl-2651	113	52	can	can	AUX
cjgl-2651	113	53	the	the	DET
cjgl-2651	113	54	account	account	NOUN
cjgl-2651	113	55	holder	holder	NOUN
cjgl-2651	113	56	who	who	PRON
cjgl-2651	113	57	receives	receive	VERB
cjgl-2651	113	58	the	the	DET
cjgl-2651	113	59	form	form	NOUN
cjgl-2651	113	60	1099	1099	NUM
cjgl-2651	113	61	-	-	PUNCT
cjgl-2651	113	62	int	int	NOUN
cjgl-2651	113	63	be	be	AUX
cjgl-2651	113	64	sure	sure	ADJ
cjgl-2651	113	65	that	that	SCONJ
cjgl-2651	113	66	the	the	DET
cjgl-2651	113	67	irs	irs	PROPN
cjgl-2651	113	68	does	do	AUX
cjgl-2651	113	69	not	not	PART
cjgl-2651	113	70	attempt	attempt	VERB
cjgl-2651	113	71	to	to	PART
cjgl-2651	113	72	tax	tax	VERB
cjgl-2651	113	73	her	she	PRON
cjgl-2651	113	74	on	on	ADP
cjgl-2651	113	75	more	more	ADJ
cjgl-2651	113	76	interest	interest	NOUN
cjgl-2651	113	77	(	(	PUNCT
cjgl-2651	113	78	or	or	CCONJ
cjgl-2651	113	79	,	,	PUNCT
cjgl-2651	113	80	for	for	ADP
cjgl-2651	113	81	that	that	DET
cjgl-2651	113	82	matter	matter	NOUN
cjgl-2651	113	83	,	,	PUNCT
cjgl-2651	113	84	dividend	dividend	NOUN
cjgl-2651	113	85	or	or	CCONJ
cjgl-2651	113	86	royalty	royalty	NOUN
cjgl-2651	113	87	)	)	PUNCT
cjgl-2651	113	88	income	income	NOUN
cjgl-2651	113	89	than	than	SCONJ
cjgl-2651	113	90	she	she	PRON
cjgl-2651	113	91	is	be	AUX
cjgl-2651	113	92	actually	actually	ADV
cjgl-2651	113	93	entitled	entitle	VERB
cjgl-2651	113	94	to	to	ADP
cjgl-2651	113	95	?	?	PUNCT
cjgl-2651	114	1	'	'	NUM
cjgl-2651	114	2	8	8	NUM
cjgl-2651	114	3	see	see	VERB
cjgl-2651	114	4	infi'a	infi'a	PROPN
cjgl-2651	114	5	note	note	VERB
cjgl-2651	114	6	96	96	NUM
cjgl-2651	114	7	.	.	NOUN
cjgl-2651	114	8	19	19	NUM
cjgl-2651	114	9	1	1	NUM
cjgl-2651	114	10	have	have	AUX
cjgl-2651	114	11	chosen	choose	VERB
cjgl-2651	114	12	to	to	PART
cjgl-2651	114	13	focus	focus	VERB
cjgl-2651	114	14	on	on	ADP
cjgl-2651	114	15	these	these	DET
cjgl-2651	114	16	three	three	NUM
cjgl-2651	114	17	information	information	NOUN
cjgl-2651	114	18	-	-	PUNCT
cjgl-2651	114	19	reporting	report	VERB
cjgl-2651	114	20	requirements	requirement	NOUN
cjgl-2651	114	21	because	because	SCONJ
cjgl-2651	114	22	of	of	ADP
cjgl-2651	114	23	this	this	DET
cjgl-2651	114	24	article	article	NOUN
cjgl-2651	114	25	's	's	PART
cjgl-2651	114	26	focus	focus	NOUN
cjgl-2651	114	27	on	on	ADP
cjgl-2651	114	28	documenting	document	VERB
cjgl-2651	114	29	family	family	NOUN
cjgl-2651	114	30	.	.	PUNCT
cjgl-2651	115	1	other	other	ADJ
cjgl-2651	115	2	information	information	NOUN
cjgl-2651	115	3	-	-	PUNCT
cjgl-2651	115	4	reporting	report	VERB
cjgl-2651	115	5	requirements	requirement	NOUN
cjgl-2651	115	6	generally	generally	ADV
cjgl-2651	115	7	apply	apply	VERB
cjgl-2651	115	8	only	only	ADV
cjgl-2651	115	9	to	to	ADP
cjgl-2651	115	10	persons	person	NOUN
cjgl-2651	115	11	engaged	engage	VERB
cjgl-2651	115	12	in	in	ADP
cjgl-2651	115	13	a	a	DET
cjgl-2651	115	14	trade	trade	NOUN
cjgl-2651	115	15	or	or	CCONJ
cjgl-2651	115	16	business	business	NOUN
cjgl-2651	115	17	and	and	CCONJ
cjgl-2651	115	18	only	only	ADV
cjgl-2651	115	19	with	with	ADP
cjgl-2651	115	20	respect	respect	NOUN
cjgl-2651	115	21	to	to	ADP
cjgl-2651	115	22	transactions	transaction	NOUN
cjgl-2651	115	23	occurring	occur	VERB
cjgl-2651	115	24	in	in	ADP
cjgl-2651	115	25	the	the	DET
cjgl-2651	115	26	course	course	NOUN
cjgl-2651	115	27	of	of	ADP
cjgl-2651	115	28	that	that	DET
cjgl-2651	115	29	trade	trade	NOUN
cjgl-2651	115	30	or	or	CCONJ
cjgl-2651	115	31	business	business	NOUN
cjgl-2651	115	32	.	.	PUNCT
cjgl-2651	116	1	see	see	VERB
cjgl-2651	116	2	,	,	PUNCT
cjgl-2651	116	3	e.g.	e.g.	ADV
cjgl-2651	116	4	,	,	PUNCT
cjgl-2651	116	5	i.r.c	i.r.c	NOUN
cjgl-2651	116	6	.	.	PUNCT
cjgl-2651	117	1	§	§	PROPN
cjgl-2651	117	2	§	§	PROPN
cjgl-2651	117	3	6041	6041	NUM
cjgl-2651	117	4	,	,	PUNCT
cjgl-2651	117	5	6045	6045	NUM
cjgl-2651	117	6	(	(	PUNCT
cjgl-2651	117	7	lexis	lexis	VERB
cjgl-2651	117	8	through	through	ADP
cjgl-2651	117	9	july	july	PROPN
cjgl-2651	117	10	2010	2010	NUM
cjgl-2651	117	11	amendments	amendment	NOUN
cjgl-2651	117	12	)	)	PUNCT
cjgl-2651	117	13	.	.	PUNCT
cjgl-2651	118	1	any	any	DET
cjgl-2651	118	2	resulting	result	VERB
cjgl-2651	118	3	reporting	reporting	NOUN
cjgl-2651	118	4	would	would	AUX
cjgl-2651	118	5	,	,	PUNCT
cjgl-2651	118	6	therefore	therefore	ADV
cjgl-2651	118	7	,	,	PUNCT
cjgl-2651	118	8	principally	principally	ADV
cjgl-2651	118	9	stem	stem	VERB
cjgl-2651	118	10	from	from	ADP
cjgl-2651	118	11	a	a	DET
cjgl-2651	118	12	business	business	NOUN
cjgl-2651	118	13	(	(	PUNCT
cjgl-2651	118	14	and	and	CCONJ
cjgl-2651	118	15	not	not	PART
cjgl-2651	118	16	a	a	DET
cjgl-2651	118	17	family	family	NOUN
cjgl-2651	118	18	)	)	PUNCT
cjgl-2651	118	19	relationship	relationship	NOUN
cjgl-2651	118	20	.	.	PUNCT
cjgl-2651	119	1	20	20	NUM
cjgl-2651	119	2	i.r.s	i.r.	NOUN
cjgl-2651	119	3	.	.	PUNCT
cjgl-2651	120	1	general	general	ADJ
cjgl-2651	120	2	instructions	instruction	NOUN
cjgl-2651	120	3	for	for	ADP
cjgl-2651	120	4	certain	certain	ADJ
cjgl-2651	120	5	information	information	NOUN
cjgl-2651	120	6	returns	return	VERB
cjgl-2651	120	7	8	8	NUM
cjgl-2651	120	8	(	(	PUNCT
cjgl-2651	120	9	2009	2009	NUM
cjgl-2651	120	10	)	)	PUNCT
cjgl-2651	121	1	[	[	X
cjgl-2651	121	2	hereinafter	hereinafter	NOUN
cjgl-2651	121	3	general	general	ADJ
cjgl-2651	121	4	instructions	instruction	NOUN
cjgl-2651	121	5	]	]	PUNCT
cjgl-2651	121	6	:	:	PUNCT
cjgl-2651	121	7	if	if	SCONJ
cjgl-2651	121	8	payments	payment	NOUN
cjgl-2651	121	9	have	have	AUX
cjgl-2651	121	10	been	be	AUX
cjgl-2651	121	11	made	make	VERB
cjgl-2651	121	12	to	to	ADP
cjgl-2651	121	13	more	more	ADJ
cjgl-2651	121	14	than	than	ADP
cjgl-2651	121	15	one	one	NUM
cjgl-2651	121	16	recipient	recipient	NOUN
cjgl-2651	121	17	or	or	CCONJ
cjgl-2651	121	18	the	the	DET
cjgl-2651	121	19	account	account	NOUN
cjgl-2651	121	20	is	be	AUX
cjgl-2651	121	21	in	in	ADP
cjgl-2651	121	22	more	more	ADJ
cjgl-2651	121	23	than	than	ADP
cjgl-2651	121	24	one	one	NUM
cjgl-2651	121	25	name	name	NOUN
cjgl-2651	121	26	,	,	PUNCT
cjgl-2651	121	27	show	show	VERB
cjgl-2651	121	28	on	on	ADP
cjgl-2651	121	29	the	the	DET
cjgl-2651	121	30	first	first	ADJ
cjgl-2651	121	31	name	name	NOUN
cjgl-2651	121	32	line	line	NOUN
cjgl-2651	121	33	the	the	DET
cjgl-2651	121	34	name	name	NOUN
cjgl-2651	121	35	of	of	ADP
cjgl-2651	121	36	the	the	DET
cjgl-2651	121	37	recipient	recipient	NOUN
cjgl-2651	121	38	whose	whose	DET
cjgl-2651	121	39	tin	tin	NOUN
cjgl-2651	121	40	is	be	AUX
cjgl-2651	121	41	first	first	ADV
cjgl-2651	121	42	shown	show	VERB
cjgl-2651	121	43	on	on	ADP
cjgl-2651	121	44	the	the	DET
cjgl-2651	121	45	return	return	NOUN
cjgl-2651	121	46	.	.	PUNCT
cjgl-2651	122	1	you	you	PRON
cjgl-2651	122	2	may	may	AUX
cjgl-2651	122	3	show	show	VERB
cjgl-2651	122	4	the	the	DET
cjgl-2651	122	5	names	name	NOUN
cjgl-2651	122	6	of	of	ADP
cjgl-2651	122	7	any	any	DET
cjgl-2651	122	8	other	other	ADJ
cjgl-2651	122	9	individual	individual	ADJ
cjgl-2651	122	10	recipients	recipient	NOUN
cjgl-2651	122	11	in	in	ADP
cjgl-2651	122	12	the	the	DET
cjgl-2651	122	13	area	area	NOUN
cjgl-2651	122	14	below	below	ADP
cjgl-2651	122	15	the	the	DET
cjgl-2651	122	16	first	first	ADJ
cjgl-2651	122	17	line	line	NOUN
cjgl-2651	122	18	,	,	PUNCT
cjgl-2651	122	19	if	if	SCONJ
cjgl-2651	122	20	desired	desire	VERB
cjgl-2651	122	21	.	.	PUNCT
cjgl-2651	123	1	(	(	PUNCT
cjgl-2651	123	2	emphasis	emphasis	NOUN
cjgl-2651	123	3	added	add	VERB
cjgl-2651	123	4	)	)	PUNCT
cjgl-2651	123	5	.	.	PUNCT
cjgl-2651	124	1	columbia	columbia	PROPN
cjgl-2651	124	2	journal	journal	PROPN
cjgl-2651	124	3	of	of	ADP
cjgl-2651	124	4	gender	gender	NOUN
cjgl-2651	124	5	and	and	CCONJ
cjgl-2651	124	6	law	law	NOUN
cjgl-2651	124	7	the	the	DET
cjgl-2651	124	8	solution	solution	NOUN
cjgl-2651	124	9	to	to	ADP
cjgl-2651	124	10	this	this	DET
cjgl-2651	124	11	problem	problem	NOUN
cjgl-2651	124	12	is	be	AUX
cjgl-2651	124	13	found	find	VERB
cjgl-2651	124	14	in	in	ADP
cjgl-2651	124	15	the	the	DET
cjgl-2651	124	16	general	general	ADJ
cjgl-2651	124	17	instructions	instruction	NOUN
cjgl-2651	124	18	for	for	ADP
cjgl-2651	124	19	form	form	NOUN
cjgl-2651	124	20	1099	1099	NUM
cjgl-2651	124	21	,	,	PUNCT
cjgl-2651	124	22	which	which	PRON
cjgl-2651	124	23	explain	explain	VERB
cjgl-2651	124	24	the	the	DET
cjgl-2651	124	25	reporting	reporting	NOUN
cjgl-2651	124	26	obligations	obligation	NOUN
cjgl-2651	124	27	that	that	PRON
cjgl-2651	124	28	apply	apply	VERB
cjgl-2651	124	29	to	to	ADP
cjgl-2651	124	30	the	the	DET
cjgl-2651	124	31	joint	joint	ADJ
cjgl-2651	124	32	account	account	NOUN
cjgl-2651	124	33	holder	holder	NOUN
cjgl-2651	124	34	who	who	PRON
cjgl-2651	124	35	receives	receive	VERB
cjgl-2651	124	36	the	the	DET
cjgl-2651	124	37	form	form	NOUN
cjgl-2651	124	38	1099	1099	NUM
cjgl-2651	124	39	.	.	PUNCT
cjgl-2651	125	1	these	these	DET
cjgl-2651	125	2	instructions	instruction	NOUN
cjgl-2651	125	3	adopt	adopt	VERB
cjgl-2651	125	4	a	a	DET
cjgl-2651	125	5	default	default	NOUN
cjgl-2651	125	6	position	position	NOUN
cjgl-2651	125	7	that	that	PRON
cjgl-2651	125	8	requires	require	VERB
cjgl-2651	125	9	taxpayers	taxpayer	NOUN
cjgl-2651	125	10	to	to	PART
cjgl-2651	125	11	identify	identify	VERB
cjgl-2651	125	12	and	and	CCONJ
cjgl-2651	125	13	document	document	VERB
cjgl-2651	125	14	the	the	DET
cjgl-2651	125	15	sharing	sharing	NOUN
cjgl-2651	125	16	of	of	ADP
cjgl-2651	125	17	jointly	jointly	ADV
cjgl-2651	125	18	owned	own	VERB
cjgl-2651	125	19	interest	interest	NOUN
cjgl-2651	125	20	,	,	PUNCT
cjgl-2651	125	21	dividend	dividend	NOUN
cjgl-2651	125	22	,	,	PUNCT
cjgl-2651	125	23	and	and	CCONJ
cjgl-2651	125	24	royalty	royalty	NOUN
cjgl-2651	125	25	income	income	NOUN
cjgl-2651	125	26	:	:	PUNCT
cjgl-2651	125	27	generally	generally	ADV
cjgl-2651	125	28	,	,	PUNCT
cjgl-2651	125	29	if	if	SCONJ
cjgl-2651	125	30	you	you	PRON
cjgl-2651	125	31	receive	receive	VERB
cjgl-2651	125	32	a	a	DET
cjgl-2651	125	33	form	form	NOUN
cjgl-2651	125	34	1099	1099	NUM
cjgl-2651	125	35	for	for	ADP
cjgl-2651	125	36	amounts	amount	NOUN
cjgl-2651	125	37	that	that	PRON
cjgl-2651	125	38	actually	actually	ADV
cjgl-2651	125	39	belong	belong	VERB
cjgl-2651	125	40	to	to	ADP
cjgl-2651	125	41	another	another	DET
cjgl-2651	125	42	person	person	NOUN
cjgl-2651	125	43	,	,	PUNCT
cjgl-2651	125	44	you	you	PRON
cjgl-2651	125	45	are	be	AUX
cjgl-2651	125	46	considered	consider	VERB
cjgl-2651	125	47	a	a	DET
cjgl-2651	125	48	nominee	nominee	NOUN
cjgl-2651	125	49	recipient	recipient	NOUN
cjgl-2651	125	50	.	.	PUNCT
cjgl-2651	126	1	you	you	PRON
cjgl-2651	126	2	must	must	AUX
cjgl-2651	126	3	file	file	VERB
cjgl-2651	126	4	a	a	DET
cjgl-2651	126	5	form	form	NOUN
cjgl-2651	126	6	1099	1099	NUM
cjgl-2651	126	7	with	with	ADP
cjgl-2651	126	8	the	the	DET
cjgl-2651	126	9	irs	irs	PROPN
cjgl-2651	126	10	(	(	PUNCT
cjgl-2651	126	11	the	the	DET
cjgl-2651	126	12	same	same	ADJ
cjgl-2651	126	13	type	type	NOUN
cjgl-2651	126	14	of	of	ADP
cjgl-2651	126	15	form	form	NOUN
cjgl-2651	126	16	1099	1099	NUM
cjgl-2651	126	17	you	you	PRON
cjgl-2651	126	18	received	receive	VERB
cjgl-2651	126	19	)	)	PUNCT
cjgl-2651	126	20	for	for	ADP
cjgl-2651	126	21	each	each	PRON
cjgl-2651	126	22	of	of	ADP
cjgl-2651	126	23	the	the	DET
cjgl-2651	126	24	other	other	ADJ
cjgl-2651	126	25	owners	owner	NOUN
cjgl-2651	126	26	showing	show	VERB
cjgl-2651	126	27	the	the	DET
cjgl-2651	126	28	amounts	amount	NOUN
cjgl-2651	126	29	allocable	allocable	ADJ
cjgl-2651	126	30	to	to	ADP
cjgl-2651	126	31	each	each	PRON
cjgl-2651	126	32	.	.	PUNCT
cjgl-2651	127	1	you	you	PRON
cjgl-2651	127	2	must	must	AUX
cjgl-2651	127	3	also	also	ADV
cjgl-2651	127	4	furnish	furnish	VERB
cjgl-2651	127	5	a	a	DET
cjgl-2651	127	6	form	form	NOUN
cjgl-2651	127	7	1099	1099	NUM
cjgl-2651	127	8	to	to	ADP
cjgl-2651	127	9	each	each	PRON
cjgl-2651	127	10	of	of	ADP
cjgl-2651	127	11	the	the	DET
cjgl-2651	127	12	other	other	ADJ
cjgl-2651	127	13	owners	owner	NOUN
cjgl-2651	127	14	.	.	PUNCT
cjgl-2651	128	1	file	file	VERB
cjgl-2651	128	2	the	the	DET
cjgl-2651	128	3	new	new	ADJ
cjgl-2651	128	4	form	form	NOUN
cjgl-2651	128	5	1099	1099	NUM
cjgl-2651	128	6	with	with	ADP
cjgl-2651	128	7	form	form	NOUN
cjgl-2651	128	8	1096	1096	NUM
cjgl-2651	128	9	with	with	ADP
cjgl-2651	128	10	the	the	DET
cjgl-2651	128	11	internal	internal	ADJ
cjgl-2651	128	12	revenue	revenue	NOUN
cjgl-2651	128	13	service	service	NOUN
cjgl-2651	128	14	center	center	NOUN
cjgl-2651	128	15	for	for	ADP
cjgl-2651	128	16	your	your	PRON
cjgl-2651	128	17	area	area	NOUN
cjgl-2651	128	18	.	.	PUNCT
cjgl-2651	129	1	on	on	ADP
cjgl-2651	129	2	each	each	DET
cjgl-2651	129	3	new	new	ADJ
cjgl-2651	129	4	form	form	NOUN
cjgl-2651	129	5	1099	1099	NUM
cjgl-2651	129	6	,	,	PUNCT
cjgl-2651	129	7	list	list	VERB
cjgl-2651	129	8	yourself	yourself	PRON
cjgl-2651	129	9	as	as	ADP
cjgl-2651	129	10	the	the	DET
cjgl-2651	129	11	"	"	PUNCT
cjgl-2651	129	12	payer	payer	NOUN
cjgl-2651	129	13	"	"	PUNCT
cjgl-2651	129	14	and	and	CCONJ
cjgl-2651	129	15	the	the	DET
cjgl-2651	129	16	other	other	ADJ
cjgl-2651	129	17	owner	owner	NOUN
cjgl-2651	129	18	as	as	ADP
cjgl-2651	129	19	the	the	DET
cjgl-2651	129	20	"	"	PUNCT
cjgl-2651	129	21	recipient	recipient	NOUN
cjgl-2651	129	22	.	.	PUNCT
cjgl-2651	129	23	"	"	PUNCT
cjgl-2651	130	1	on	on	ADP
cjgl-2651	130	2	form	form	NOUN
cjgl-2651	130	3	1096	1096	NUM
cjgl-2651	130	4	,	,	PUNCT
cjgl-2651	130	5	list	list	VERB
cjgl-2651	130	6	yourself	yourself	PRON
cjgl-2651	130	7	as	as	ADP
cjgl-2651	130	8	the	the	DET
cjgl-2651	130	9	"	"	PUNCT
cjgl-2651	130	10	filer	filer	NOUN
cjgl-2651	130	11	.	.	PUNCT
cjgl-2651	130	12	"	"	PUNCT
cjgl-2651	131	1	a	a	DET
cjgl-2651	131	2	husband	husband	NOUN
cjgl-2651	131	3	or	or	CCONJ
cjgl-2651	131	4	wife	wife	NOUN
cjgl-2651	131	5	is	be	AUX
cjgl-2651	131	6	not	not	PART
cjgl-2651	131	7	required	require	VERB
cjgl-2651	131	8	to	to	PART
cjgl-2651	131	9	file	file	VERB
cjgl-2651	131	10	a	a	DET
cjgl-2651	131	11	nominee	nominee	NOUN
cjgl-2651	131	12	return	return	NOUN
cjgl-2651	131	13	to	to	PART
cjgl-2651	131	14	show	show	VERB
cjgl-2651	131	15	amounts	amount	NOUN
cjgl-2651	131	16	owned	own	VERB
cjgl-2651	131	17	by	by	ADP
cjgl-2651	131	18	the	the	DET
cjgl-2651	131	19	other	other	ADJ
cjgl-2651	131	20	21	21	NUM
cjgl-2651	131	21	this	this	PRON
cjgl-2651	131	22	imposes	impose	VERB
cjgl-2651	131	23	a	a	DET
cjgl-2651	131	24	burden	burden	NOUN
cjgl-2651	131	25	on	on	ADP
cjgl-2651	131	26	the	the	DET
cjgl-2651	131	27	joint	joint	ADJ
cjgl-2651	131	28	owner	owner	NOUN
cjgl-2651	131	29	who	who	PRON
cjgl-2651	131	30	receives	receive	VERB
cjgl-2651	131	31	the	the	DET
cjgl-2651	131	32	form	form	NOUN
cjgl-2651	131	33	1099	1099	NUM
cjgl-2651	131	34	(	(	PUNCT
cjgl-2651	131	35	the	the	DET
cjgl-2651	131	36	first	first	ADJ
cjgl-2651	131	37	joint	joint	ADJ
cjgl-2651	131	38	owner	owner	NOUN
cjgl-2651	131	39	)	)	PUNCT
cjgl-2651	131	40	to	to	PART
cjgl-2651	131	41	then	then	ADV
cjgl-2651	131	42	complete	complete	VERB
cjgl-2651	131	43	another	another	DET
cjgl-2651	131	44	form	form	NOUN
cjgl-2651	131	45	1099	1099	NUM
cjgl-2651	131	46	for	for	ADP
cjgl-2651	131	47	the	the	DET
cjgl-2651	131	48	other	other	ADJ
cjgl-2651	131	49	joint	joint	ADJ
cjgl-2651	131	50	owner	owner	NOUN
cjgl-2651	131	51	(	(	PUNCT
cjgl-2651	131	52	the	the	DET
cjgl-2651	131	53	second	second	ADJ
cjgl-2651	131	54	joint	joint	ADJ
cjgl-2651	131	55	owner	owner	NOUN
cjgl-2651	131	56	)	)	PUNCT
cjgl-2651	131	57	.	.	PUNCT
cjgl-2651	132	1	the	the	DET
cjgl-2651	132	2	first	first	ADJ
cjgl-2651	132	3	joint	joint	ADJ
cjgl-2651	132	4	owner	owner	NOUN
cjgl-2651	132	5	must	must	AUX
cjgl-2651	132	6	provide	provide	VERB
cjgl-2651	132	7	the	the	DET
cjgl-2651	132	8	form	form	NOUN
cjgl-2651	132	9	1099	1099	NUM
cjgl-2651	132	10	to	to	ADP
cjgl-2651	132	11	the	the	DET
cjgl-2651	132	12	second	second	ADJ
cjgl-2651	132	13	joint	joint	ADJ
cjgl-2651	132	14	owner	owner	NOUN
cjgl-2651	132	15	and	and	CCONJ
cjgl-2651	132	16	submit	submit	VERB
cjgl-2651	132	17	a	a	DET
cjgl-2651	132	18	copy	copy	NOUN
cjgl-2651	132	19	to	to	ADP
cjgl-2651	132	20	the	the	DET
cjgl-2651	132	21	irs	irs	PROPN
cjgl-2651	132	22	along	along	ADP
cjgl-2651	132	23	with	with	ADP
cjgl-2651	132	24	the	the	DET
cjgl-2651	132	25	transmittal	transmittal	NOUN
cjgl-2651	132	26	form	form	NOUN
cjgl-2651	132	27	1096	1096	NUM
cjgl-2651	132	28	.	.	PUNCT
cjgl-2651	133	1	but	but	CCONJ
cjgl-2651	133	2	the	the	DET
cjgl-2651	133	3	first	first	ADJ
cjgl-2651	133	4	joint	joint	ADJ
cjgl-2651	133	5	owner	owner	NOUN
cjgl-2651	133	6	can	can	AUX
cjgl-2651	133	7	not	not	PART
cjgl-2651	133	8	simply	simply	ADV
cjgl-2651	133	9	download	download	VERB
cjgl-2651	133	10	an	an	DET
cjgl-2651	133	11	additional	additional	ADJ
cjgl-2651	133	12	forn	forn	PROPN
cjgl-2651	133	13	1099	1099	NUM
cjgl-2651	133	14	and	and	CCONJ
cjgl-2651	133	15	a	a	DET
cjgl-2651	133	16	form	form	NOUN
cjgl-2651	133	17	1096	1096	NUM
cjgl-2651	133	18	from	from	ADP
cjgl-2651	133	19	the	the	DET
cjgl-2651	133	20	irs	irs	PROPN
cjgl-2651	133	21	's	's	PART
cjgl-2651	133	22	web	web	NOUN
cjgl-2651	133	23	site	site	NOUN
cjgl-2651	133	24	,	,	PUNCT
cjgl-2651	133	25	complete	complete	VERB
cjgl-2651	133	26	them	they	PRON
cjgl-2651	133	27	,	,	PUNCT
cjgl-2651	133	28	and	and	CCONJ
cjgl-2651	133	29	furnish	furnish	VERB
cjgl-2651	133	30	them	they	PRON
cjgl-2651	133	31	to	to	ADP
cjgl-2651	133	32	the	the	DET
cjgl-2651	133	33	second	second	ADJ
cjgl-2651	133	34	joint	joint	ADJ
cjgl-2651	133	35	owner	owner	NOUN
cjgl-2651	133	36	and	and	CCONJ
cjgl-2651	133	37	the	the	DET
cjgl-2651	133	38	irs	irs	PROPN
cjgl-2651	133	39	.	.	PUNCT
cjgl-2651	134	1	rather	rather	ADV
cjgl-2651	134	2	,	,	PUNCT
cjgl-2651	134	3	the	the	DET
cjgl-2651	134	4	forms	form	NOUN
cjgl-2651	134	5	must	must	AUX
cjgl-2651	134	6	be	be	AUX
cjgl-2651	134	7	ordered	order	VERB
cjgl-2651	134	8	from	from	ADP
cjgl-2651	134	9	the	the	DET
cjgl-2651	134	10	irs	irs	PROPN
cjgl-2651	134	11	,	,	PUNCT
cjgl-2651	134	12	received	receive	VERB
cjgl-2651	134	13	by	by	ADP
cjgl-2651	134	14	regular	regular	ADJ
cjgl-2651	134	15	mail	mail	NOUN
cjgl-2651	134	16	,	,	PUNCT
cjgl-2651	134	17	and	and	CCONJ
cjgl-2651	134	18	then	then	ADV
cjgl-2651	134	19	completed	complete	VERB
cjgl-2651	134	20	and	and	CCONJ
cjgl-2651	134	21	furnished	furnish	VERB
cjgl-2651	134	22	to	to	ADP
cjgl-2651	134	23	21	21	NUM
cjgl-2651	134	24	i	i	PROPN
cjgl-2651	134	25	d.	d.	NOUN
cjgl-2651	134	26	at	at	ADP
cjgl-2651	134	27	2	2	NUM
cjgl-2651	134	28	(	(	PUNCT
cjgl-2651	134	29	cmphasis	cmphasis	NOUN
cjgl-2651	134	30	added	add	VERB
cjgl-2651	134	31	)	)	PUNCT
cjgl-2651	134	32	.	.	PUNCT
cjgl-2651	135	1	columbia	columbia	PROPN
cjgl-2651	135	2	journal	journal	PROPN
cjgl-2651	135	3	of	of	ADP
cjgl-2651	135	4	gender	gender	NOUN
cjgl-2651	135	5	and	and	CCONJ
cjgl-2651	135	6	law	law	NOUN
cjgl-2651	135	7	the	the	DET
cjgl-2651	135	8	second	second	ADJ
cjgl-2651	135	9	joint	joint	ADJ
cjgl-2651	135	10	owner	owner	NOUN
cjgl-2651	135	11	and	and	CCONJ
cjgl-2651	135	12	the	the	DET
cjgl-2651	135	13	irs	irs	PROPN
cjgl-2651	135	14	.	.	PUNCT
cjgl-2651	136	1	22	22	NUM
cjgl-2651	136	2	when	when	SCONJ
cjgl-2651	136	3	the	the	DET
cjgl-2651	136	4	first	first	ADJ
cjgl-2651	136	5	joint	joint	ADJ
cjgl-2651	136	6	owner	owner	NOUN
cjgl-2651	136	7	does	do	AUX
cjgl-2651	136	8	not	not	PART
cjgl-2651	136	9	learn	learn	VERB
cjgl-2651	136	10	of	of	ADP
cjgl-2651	136	11	this	this	DET
cjgl-2651	136	12	reporting	reporting	NOUN
cjgl-2651	136	13	obligation	obligation	NOUN
cjgl-2651	136	14	until	until	ADP
cjgl-2651	136	15	late	late	ADV
cjgl-2651	136	16	in	in	ADP
cjgl-2651	136	17	the	the	DET
cjgl-2651	136	18	filing	filing	NOUN
cjgl-2651	136	19	season	season	NOUN
cjgl-2651	136	20	,	,	PUNCT
cjgl-2651	136	21	the	the	DET
cjgl-2651	136	22	possibility	possibility	NOUN
cjgl-2651	136	23	of	of	ADP
cjgl-2651	136	24	failing	fail	VERB
cjgl-2651	136	25	to	to	PART
cjgl-2651	136	26	timely	timely	ADJ
cjgl-2651	136	27	file	file	NOUN
cjgl-2651	136	28	(	(	PUNCT
cjgl-2651	136	29	and	and	CCONJ
cjgl-2651	136	30	of	of	ADP
cjgl-2651	136	31	incurring	incur	VERB
cjgl-2651	136	32	penalties	penalty	NOUN
cjgl-2651	136	33	)	)	PUNCT
cjgl-2651	136	34	is	be	AUX
cjgl-2651	136	35	significant	significant	ADJ
cjgl-2651	136	36	.	.	PUNCT
cjgl-2651	137	1	23	23	NUM
cjgl-2651	138	1	in	in	ADP
cjgl-2651	138	2	addition	addition	NOUN
cjgl-2651	138	3	,	,	PUNCT
cjgl-2651	138	4	the	the	DET
cjgl-2651	138	5	first	first	ADJ
cjgl-2651	138	6	joint	joint	ADJ
cjgl-2651	138	7	owner	owner	NOUN
cjgl-2651	138	8	is	be	AUX
cjgl-2651	138	9	required	require	VERB
cjgl-2651	138	10	to	to	PART
cjgl-2651	138	11	backup	backup	ADJ
cjgl-2651	138	12	withhold	withhold	NOUN
cjgl-2651	138	13	at	at	ADP
cjgl-2651	138	14	a	a	DET
cjgl-2651	138	15	flat	flat	ADJ
cjgl-2651	138	16	rate	rate	NOUN
cjgl-2651	138	17	of	of	ADP
cjgl-2651	138	18	28	28	NUM
cjgl-2651	138	19	%	%	NOUN
cjgl-2651	138	20	(	(	PUNCT
cjgl-2651	138	21	and	and	CCONJ
cjgl-2651	138	22	pay	pay	VERB
cjgl-2651	138	23	any	any	DET
cjgl-2651	138	24	withheld	withhold	VERB
cjgl-2651	138	25	tax	tax	NOUN
cjgl-2651	138	26	over	over	ADP
cjgl-2651	138	27	to	to	ADP
cjgl-2651	138	28	the	the	DET
cjgl-2651	138	29	irs	irs	PROPN
cjgl-2651	138	30	)	)	PUNCT
cjgl-2651	138	31	if	if	SCONJ
cjgl-2651	138	32	the	the	DET
cjgl-2651	138	33	second	second	ADJ
cjgl-2651	138	34	joint	joint	ADJ
cjgl-2651	138	35	owner	owner	NOUN
cjgl-2651	138	36	does	do	AUX
cjgl-2651	138	37	not	not	PART
cjgl-2651	138	38	furnish	furnish	VERB
cjgl-2651	138	39	the	the	DET
cjgl-2651	138	40	first	first	ADJ
cjgl-2651	138	41	joint	joint	ADJ
cjgl-2651	138	42	owner	owner	NOUN
cjgl-2651	138	43	with	with	ADP
cjgl-2651	138	44	a	a	DET
cjgl-2651	138	45	form	form	NOUN
cjgl-2651	138	46	w-9	w-9	NOUN
cjgl-2651	138	47	that	that	SCONJ
cjgl-2651	138	48	(	(	PUNCT
cjgl-2651	138	49	1	1	X
cjgl-2651	138	50	)	)	PUNCT
cjgl-2651	138	51	includes	include	VERB
cjgl-2651	138	52	the	the	DET
cjgl-2651	138	53	second	second	ADJ
cjgl-2651	138	54	joint	joint	ADJ
cjgl-2651	138	55	owner	owner	NOUN
cjgl-2651	138	56	's	's	PART
cjgl-2651	138	57	taxpayer	taxpayer	NOUN
cjgl-2651	138	58	identification	identification	NOUN
cjgl-2651	138	59	number	number	NOUN
cjgl-2651	138	60	,	,	PUNCT
cjgl-2651	138	61	(	(	PUNCT
cjgl-2651	138	62	2	2	X
cjgl-2651	138	63	)	)	PUNCT
cjgl-2651	138	64	certifies	certifie	NOUN
cjgl-2651	138	65	linder	linder	PROPN
cjgl-2651	138	66	penalties	penalty	NOUN
cjgl-2651	138	67	of	of	ADP
cjgl-2651	138	68	perjury	perjury	NOUN
cjgl-2651	138	69	that	that	SCONJ
cjgl-2651	138	70	this	this	DET
cjgl-2651	138	71	taxpayer	taxpayer	NOUN
cjgl-2651	138	72	identification	identification	NOUN
cjgl-2651	138	73	number	number	NOUN
cjgl-2651	138	74	is	be	AUX
cjgl-2651	138	75	correct	correct	ADJ
cjgl-2651	138	76	,	,	PUNCT
cjgl-2651	138	77	and	and	CCONJ
cjgl-2651	138	78	(	(	PUNCT
cjgl-2651	138	79	3	3	X
cjgl-2651	138	80	)	)	PUNCT
cjgl-2651	138	81	further	further	ADJ
cjgl-2651	138	82	certifies	certifie	NOUN
cjgl-2651	138	83	that	that	SCONJ
cjgl-2651	138	84	the	the	DET
cjgl-2651	138	85	second	second	ADJ
cjgl-2651	138	86	joint	joint	ADJ
cjgl-2651	138	87	owner	owner	NOUN
cjgl-2651	138	88	is	be	AUX
cjgl-2651	138	89	not	not	PART
cjgl-2651	138	90	subject	subject	ADJ
cjgl-2651	138	91	to	to	ADP
cjgl-2651	138	92	withholding	withholding	NOUN
cjgl-2651	138	93	due	due	ADJ
cjgl-2651	138	94	to	to	ADP
cjgl-2651	138	95	notified	notify	VERB
cjgl-2651	138	96	payee	payee	NOUN
cjgl-2651	138	97	underreporting	underreporting	NOUN
cjgl-2651	138	98	.	.	PUNCT
cjgl-2651	139	1	24	24	NUM
cjgl-2651	139	2	the	the	DET
cjgl-2651	139	3	first	first	ADJ
cjgl-2651	139	4	joint	joint	ADJ
cjgl-2651	139	5	owner	owner	NOUN
cjgl-2651	139	6	must	must	AUX
cjgl-2651	139	7	then	then	ADV
cjgl-2651	139	8	retain	retain	VERB
cjgl-2651	139	9	the	the	DET
cjgl-2651	139	10	relevant	relevant	ADJ
cjgl-2651	139	11	records	record	NOUN
cjgl-2651	139	12	and	and	CCONJ
cjgl-2651	139	13	forms	form	NOUN
cjgl-2651	139	14	"	"	PUNCT
cjgl-2651	139	15	so	so	ADV
cjgl-2651	139	16	long	long	ADV
cjgl-2651	139	17	as	as	SCONJ
cjgl-2651	139	18	the	the	DET
cjgl-2651	139	19	contents	content	NOUN
cjgl-2651	139	20	thereof	thereof	ADV
cjgl-2651	139	21	may	may	AUX
cjgl-2651	139	22	become	become	VERB
cjgl-2651	139	23	material	material	NOUN
cjgl-2651	139	24	in	in	ADP
cjgl-2651	139	25	the	the	DET
cjgl-2651	139	26	administration	administration	NOUN
cjgl-2651	139	27	of	of	ADP
cjgl-2651	139	28	any	any	DET
cjgl-2651	139	29	internal	internal	ADJ
cjgl-2651	139	30	revenue	revenue	NOUN
cjgl-2651	139	31	law	law	NOUN
cjgl-2651	139	32	.	.	PUNCT
cjgl-2651	140	1	"25	"25	PROPN
cjgl-2651	140	2	22	22	NUM
cjgl-2651	140	3	most	most	ADV
cjgl-2651	140	4	federal	federal	ADJ
cjgl-2651	140	5	tax	tax	NOUN
cjgl-2651	140	6	forms	form	NOUN
cjgl-2651	140	7	are	be	AUX
cjgl-2651	140	8	available	available	ADJ
cjgl-2651	140	9	for	for	ADP
cjgl-2651	140	10	downloading	download	VERB
cjgl-2651	140	11	from	from	ADP
cjgl-2651	140	12	http://	http://	PROPN
cjgl-2651	140	13	www.irs.gov	www.irs.gov	PROPN
cjgl-2651	140	14	.	.	PUNCT
cjgl-2651	141	1	a	a	DET
cjgl-2651	141	2	search	search	NOUN
cjgl-2651	141	3	for	for	ADP
cjgl-2651	141	4	form	form	NOUN
cjgl-2651	141	5	1099	1099	NUM
cjgl-2651	141	6	-	-	PUNCT
cjgl-2651	141	7	div	div	NOUN
cjgl-2651	141	8	,	,	PUNCT
cjgl-2651	141	9	form	form	NOUN
cjgl-2651	141	10	1099	1099	NUM
cjgl-2651	141	11	-	-	PUNCT
cjgl-2651	141	12	int	int	NOUN
cjgl-2651	141	13	,	,	PUNCT
cjgl-2651	141	14	form	form	NOUN
cjgl-2651	141	15	1099	1099	NUM
cjgl-2651	141	16	-	-	PUNCT
cjgl-2651	141	17	misc	misc	NOUN
cjgl-2651	141	18	,	,	PUNCT
cjgl-2651	141	19	and	and	CCONJ
cjgl-2651	141	20	form	form	NOUN
cjgl-2651	141	21	1096	1096	NUM
cjgl-2651	141	22	reveals	reveal	VERB
cjgl-2651	141	23	that	that	SCONJ
cjgl-2651	141	24	only	only	ADV
cjgl-2651	141	25	an	an	DET
cjgl-2651	141	26	information	information	NOUN
cjgl-2651	141	27	copy	copy	NOUN
cjgl-2651	141	28	is	be	AUX
cjgl-2651	141	29	available	available	ADJ
cjgl-2651	141	30	on	on	ADP
cjgl-2651	141	31	the	the	DET
cjgl-2651	141	32	irs	irs	PROPN
cjgl-2651	141	33	's	's	PART
cjgl-2651	141	34	web	web	NOUN
cjgl-2651	141	35	site	site	NOUN
cjgl-2651	141	36	.	.	PUNCT
cjgl-2651	142	1	in	in	ADP
cjgl-2651	142	2	each	each	DET
cjgl-2651	142	3	case	case	NOUN
cjgl-2651	142	4	,	,	PUNCT
cjgl-2651	142	5	a	a	DET
cjgl-2651	142	6	cover	cover	NOUN
cjgl-2651	142	7	page	page	NOUN
cjgl-2651	142	8	appears	appear	VERB
cjgl-2651	142	9	before	before	ADP
cjgl-2651	142	10	this	this	DET
cjgl-2651	142	11	information	information	NOUN
cjgl-2651	142	12	copy	copy	NOUN
cjgl-2651	142	13	of	of	ADP
cjgl-2651	142	14	the	the	DET
cjgl-2651	142	15	form	form	NOUN
cjgl-2651	142	16	that	that	PRON
cjgl-2651	142	17	advises	advise	VERB
cjgl-2651	142	18	the	the	DET
cjgl-2651	142	19	taxpayer	taxpayer	NOUN
cjgl-2651	142	20	that	that	SCONJ
cjgl-2651	142	21	the	the	DET
cjgl-2651	142	22	form	form	NOUN
cjgl-2651	142	23	must	must	AUX
cjgl-2651	142	24	be	be	AUX
cjgl-2651	142	25	ordered	order	VERB
cjgl-2651	142	26	from	from	ADP
cjgl-2651	142	27	the	the	DET
cjgl-2651	142	28	irs	irs	PROPN
cjgl-2651	142	29	and	and	CCONJ
cjgl-2651	142	30	received	receive	VERB
cjgl-2651	142	31	by	by	ADP
cjgl-2651	142	32	mail	mail	NOUN
cjgl-2651	142	33	.	.	PUNCT
cjgl-2651	143	1	the	the	DET
cjgl-2651	143	2	cover	cover	NOUN
cjgl-2651	143	3	page	page	NOUN
cjgl-2651	143	4	further	far	ADV
cjgl-2651	143	5	warns	warn	VERB
cjgl-2651	143	6	that	that	SCONJ
cjgl-2651	143	7	submitting	submit	VERB
cjgl-2651	143	8	a	a	DET
cjgl-2651	143	9	downloaded	download	VERB
cjgl-2651	143	10	copy	copy	NOUN
cjgl-2651	143	11	of	of	ADP
cjgl-2651	143	12	the	the	DET
cjgl-2651	143	13	fon	fon	PROPN
cjgl-2651	143	14	may	may	AUX
cjgl-2651	143	15	result	result	VERB
cjgl-2651	143	16	in	in	ADP
cjgl-2651	143	17	the	the	DET
cjgl-2651	143	18	imposition	imposition	NOUN
cjgl-2651	143	19	of	of	ADP
cjgl-2651	143	20	a	a	DET
cjgl-2651	143	21	penalty	penalty	NOUN
cjgl-2651	143	22	.	.	PUNCT
cjgl-2651	144	1	23	23	NUM
cjgl-2651	145	1	the	the	DET
cjgl-2651	145	2	form	form	NOUN
cjgl-2651	145	3	1099	1099	NUM
cjgl-2651	145	4	is	be	AUX
cjgl-2651	145	5	required	require	VERB
cjgl-2651	145	6	to	to	PART
cjgl-2651	145	7	be	be	AUX
cjgl-2651	145	8	furnished	furnish	VERB
cjgl-2651	145	9	to	to	ADP
cjgl-2651	145	10	the	the	DET
cjgl-2651	145	11	second	second	ADJ
cjgl-2651	145	12	joint	joint	ADJ
cjgl-2651	145	13	owner	owner	NOUN
cjgl-2651	145	14	by	by	ADP
cjgl-2651	145	15	january	january	PROPN
cjgl-2651	145	16	31	31	NUM
cjgl-2651	145	17	of	of	ADP
cjgl-2651	145	18	the	the	DET
cjgl-2651	145	19	year	year	NOUN
cjgl-2651	145	20	following	follow	VERB
cjgl-2651	145	21	the	the	DET
cjgl-2651	145	22	calendar	calendar	NOUN
cjgl-2651	145	23	year	year	NOUN
cjgl-2651	145	24	with	with	ADP
cjgl-2651	145	25	respect	respect	NOUN
cjgl-2651	145	26	to	to	ADP
cjgl-2651	145	27	which	which	DET
cjgl-2651	145	28	information	information	NOUN
cjgl-2651	145	29	is	be	AUX
cjgl-2651	145	30	being	be	AUX
cjgl-2651	145	31	reported	report	VERB
cjgl-2651	145	32	,	,	PUNCT
cjgl-2651	145	33	even	even	ADV
cjgl-2651	145	34	though	though	SCONJ
cjgl-2651	145	35	that	that	PRON
cjgl-2651	145	36	is	be	AUX
cjgl-2651	145	37	the	the	DET
cjgl-2651	145	38	same	same	ADJ
cjgl-2651	145	39	deadline	deadline	NOUN
cjgl-2651	145	40	for	for	ADP
cjgl-2651	145	41	the	the	DET
cjgl-2651	145	42	actual	actual	ADJ
cjgl-2651	145	43	payer	payer	NOUN
cjgl-2651	145	44	of	of	ADP
cjgl-2651	145	45	interest	interest	NOUN
cjgl-2651	145	46	,	,	PUNCT
cjgl-2651	145	47	dividends	dividend	NOUN
cjgl-2651	145	48	,	,	PUNCT
cjgl-2651	145	49	or	or	CCONJ
cjgl-2651	145	50	royalties	royalty	NOUN
cjgl-2651	145	51	to	to	PART
cjgl-2651	145	52	furnish	furnish	VERB
cjgl-2651	145	53	the	the	DET
cjgl-2651	145	54	initial	initial	ADJ
cjgl-2651	145	55	form	form	NOUN
cjgl-2651	145	56	1099	1099	NUM
cjgl-2651	145	57	to	to	ADP
cjgl-2651	145	58	the	the	DET
cjgl-2651	145	59	first	first	ADJ
cjgl-2651	145	60	joint	joint	ADJ
cjgl-2651	145	61	account	account	NOUN
cjgl-2651	145	62	owner	owner	NOUN
cjgl-2651	145	63	.	.	PUNCT
cjgl-2651	146	1	i.r.c	i.r.c	PROPN
cjgl-2651	146	2	.	.	PUNCT
cjgl-2651	147	1	§	§	PROPN
cjgl-2651	147	2	§	§	PROPN
cjgl-2651	147	3	6042(c	6042(c	PROPN
cjgl-2651	147	4	)	)	PUNCT
cjgl-2651	148	1	(	(	PUNCT
cjgl-2651	148	2	flush	flush	ADJ
cjgl-2651	148	3	language	language	NOUN
cjgl-2651	148	4	)	)	PUNCT
cjgl-2651	148	5	,	,	PUNCT
cjgl-2651	148	6	6049(c)(2	6049(c)(2	NUM
cjgl-2651	148	7	)	)	PUNCT
cjgl-2651	148	8	,	,	PUNCT
cjgl-2651	148	9	6050n(b	6050n(b	NUM
cjgl-2651	148	10	)	)	PUNCT
cjgl-2651	148	11	(	(	PUNCT
cjgl-2651	148	12	flush	flush	ADJ
cjgl-2651	148	13	language	language	NOUN
cjgl-2651	148	14	)	)	PUNCT
cjgl-2651	148	15	.	.	PUNCT
cjgl-2651	149	1	the	the	DET
cjgl-2651	149	2	copy	copy	NOUN
cjgl-2651	149	3	of	of	ADP
cjgl-2651	149	4	form	form	NOUN
cjgl-2651	149	5	1099	1099	NUM
cjgl-2651	149	6	and	and	CCONJ
cjgl-2651	149	7	the	the	DET
cjgl-2651	149	8	transmittal	transmittal	NOUN
cjgl-2651	149	9	form	form	NOUN
cjgl-2651	149	10	1096	1096	NUM
cjgl-2651	149	11	must	must	AUX
cjgl-2651	149	12	be	be	AUX
cjgl-2651	149	13	furnished	furnish	VERB
cjgl-2651	149	14	to	to	ADP
cjgl-2651	149	15	the	the	DET
cjgl-2651	149	16	irs	irs	PROPN
cjgl-2651	149	17	by	by	ADP
cjgl-2651	149	18	february	february	PROPN
cjgl-2651	149	19	28	28	NUM
cjgl-2651	149	20	of	of	ADP
cjgl-2651	149	21	the	the	DET
cjgl-2651	149	22	year	year	NOUN
cjgl-2651	149	23	following	follow	VERB
cjgl-2651	149	24	the	the	DET
cjgl-2651	149	25	calendar	calendar	NOUN
cjgl-2651	149	26	year	year	NOUN
cjgl-2651	149	27	with	with	ADP
cjgl-2651	149	28	respect	respect	NOUN
cjgl-2651	149	29	to	to	ADP
cjgl-2651	149	30	which	which	DET
cjgl-2651	149	31	information	information	NOUN
cjgl-2651	149	32	is	be	AUX
cjgl-2651	149	33	being	be	AUX
cjgl-2651	149	34	reported	report	VERB
cjgl-2651	149	35	.	.	PUNCT
cjgl-2651	150	1	treas	treas	PROPN
cjgl-2651	150	2	.	.	PUNCT
cjgl-2651	151	1	reg	reg	PROPN
cjgl-2651	151	2	.	.	PUNCT
cjgl-2651	152	1	§	§	PROPN
cjgl-2651	152	2	§	§	PROPN
cjgl-2651	152	3	1.6042	1.6042	NUM
cjgl-2651	152	4	-	-	SYM
cjgl-2651	152	5	2(c	2(c	NUM
cjgl-2651	152	6	)	)	PUNCT
cjgl-2651	152	7	(	(	PUNCT
cjgl-2651	152	8	as	as	SCONJ
cjgl-2651	152	9	amended	amend	VERB
cjgl-2651	152	10	in	in	ADP
cjgl-2651	152	11	2000	2000	NUM
cjgl-2651	152	12	)	)	PUNCT
cjgl-2651	152	13	,	,	PUNCT
cjgl-2651	152	14	1.6049	1.6049	NUM
cjgl-2651	152	15	-	-	SYM
cjgl-2651	152	16	4(g)(1	4(g)(1	NUM
cjgl-2651	152	17	)	)	PUNCT
cjgl-2651	152	18	(	(	PUNCT
cjgl-2651	152	19	as	as	SCONJ
cjgl-2651	152	20	amended	amend	VERB
cjgl-2651	152	21	in	in	ADP
cjgl-2651	152	22	2006	2006	NUM
cjgl-2651	152	23	)	)	PUNCT
cjgl-2651	152	24	;	;	PUNCT
cjgl-2651	152	25	see	see	VERB
cjgl-2651	152	26	general	general	ADJ
cjgl-2651	152	27	instructions	instruction	NOUN
cjgl-2651	152	28	,	,	PUNCT
cjgl-2651	152	29	supra	supra	PROPN
cjgl-2651	152	30	note	note	NOUN
cjgl-2651	152	31	20	20	NUM
cjgl-2651	152	32	,	,	PUNCT
cjgl-2651	152	33	at	at	ADP
cjgl-2651	152	34	4	4	NUM
cjgl-2651	152	35	.	.	PUNCT
cjgl-2651	152	36	for	for	ADP
cjgl-2651	152	37	the	the	DET
cjgl-2651	152	38	applicable	applicable	ADJ
cjgl-2651	152	39	penalty	penalty	NOUN
cjgl-2651	152	40	for	for	ADP
cjgl-2651	152	41	failure	failure	NOUN
cjgl-2651	152	42	to	to	AUX
cjgl-2651	152	43	timely	timely	ADV
cjgl-2651	152	44	file	file	VERB
cjgl-2651	152	45	an	an	DET
cjgl-2651	152	46	information	information	NOUN
cjgl-2651	152	47	return	return	NOUN
cjgl-2651	152	48	,	,	PUNCT
cjgl-2651	152	49	see	see	VERB
cjgl-2651	152	50	i.r.c	i.r.c	NOUN
cjgl-2651	152	51	.	.	PUNCT
cjgl-2651	153	1	§	§	PROPN
cjgl-2651	153	2	6721	6721	NUM
cjgl-2651	153	3	.	.	PUNCT
cjgl-2651	154	1	this	this	DET
cjgl-2651	154	2	penalty	penalty	NOUN
cjgl-2651	154	3	may	may	AUX
cjgl-2651	154	4	be	be	AUX
cjgl-2651	154	5	waived	waive	VERB
cjgl-2651	154	6	upon	upon	SCONJ
cjgl-2651	154	7	a	a	DET
cjgl-2651	154	8	showing	showing	NOUN
cjgl-2651	154	9	of	of	ADP
cjgl-2651	154	10	reasonable	reasonable	ADJ
cjgl-2651	154	11	cause	cause	NOUN
cjgl-2651	154	12	.	.	PUNCT
cjgl-2651	155	1	i.	i.	PROPN
cjgl-2651	155	2	§	§	PROPN
cjgl-2651	155	3	6724	6724	NUM
cjgl-2651	155	4	.	.	PUNCT
cjgl-2651	156	1	24	24	NUM
cjgl-2651	156	2	i.r.c	i.r.c	NOUN
cjgl-2651	156	3	.	.	PUNCT
cjgl-2651	157	1	§	§	PROPN
cjgl-2651	157	2	§	§	PROPN
cjgl-2651	157	3	3406(a)(l)(a	3406(a)(l)(a	NUM
cjgl-2651	157	4	)	)	PUNCT
cjgl-2651	157	5	,	,	PUNCT
cjgl-2651	157	6	6302	6302	NUM
cjgl-2651	157	7	;	;	PUNCT
cjgl-2651	158	1	treas	treas	PROPN
cjgl-2651	158	2	.	.	PUNCT
cjgl-2651	159	1	reg	reg	PROPN
cjgl-2651	159	2	.	.	PUNCT
cjgl-2651	160	1	§	§	PROPN
cjgl-2651	160	2	§	§	PROPN
cjgl-2651	160	3	31.3406(a)-i	31.3406(a)-i	NUM
cjgl-2651	160	4	(	(	PUNCT
cjgl-2651	160	5	1995	1995	NUM
cjgl-2651	160	6	)	)	PUNCT
cjgl-2651	160	7	,	,	PUNCT
cjgl-2651	160	8	-2(a	-2(a	PROPN
cjgl-2651	160	9	)	)	PUNCT
cjgl-2651	160	10	(	(	PUNCT
cjgl-2651	160	11	as	as	SCONJ
cjgl-2651	160	12	amended	amend	VERB
cjgl-2651	160	13	in	in	ADP
cjgl-2651	160	14	2002	2002	NUM
cjgl-2651	160	15	)	)	PUNCT
cjgl-2651	160	16	,	,	PUNCT
cjgl-2651	160	17	31.3406(b)(2)-i(a)(i	31.3406(b)(2)-i(a)(i	NUM
cjgl-2651	160	18	)	)	PUNCT
cjgl-2651	160	19	(	(	PUNCT
cjgl-2651	160	20	1995	1995	NUM
cjgl-2651	160	21	)	)	PUNCT
cjgl-2651	160	22	,	,	PUNCT
cjgl-2651	160	23	-4(a	-4(a	PROPN
cjgl-2651	160	24	)	)	PUNCT
cjgl-2651	160	25	(	(	PUNCT
cjgl-2651	160	26	1995	1995	NUM
cjgl-2651	160	27	)	)	PUNCT
cjgl-2651	160	28	,	,	PUNCT
cjgl-2651	160	29	31.3406(b)(3)-4(a	31.3406(b)(3)-4(a	NUM
cjgl-2651	160	30	)	)	PUNCT
cjgl-2651	160	31	(	(	PUNCT
cjgl-2651	160	32	1995	1995	NUM
cjgl-2651	160	33	)	)	PUNCT
cjgl-2651	160	34	,	,	PUNCT
cjgl-2651	160	35	31.3406(d)-i(a	31.3406(d)-i(a	NUM
cjgl-2651	160	36	)	)	PUNCT
cjgl-2651	160	37	,	,	PUNCT
cjgl-2651	160	38	(	(	PUNCT
cjgl-2651	160	39	b)(3	b)(3	NOUN
cjgl-2651	160	40	)	)	PUNCT
cjgl-2651	160	41	(	(	PUNCT
cjgl-2651	160	42	1995	1995	NUM
cjgl-2651	160	43	)	)	PUNCT
cjgl-2651	160	44	,	,	PUNCT
cjgl-2651	160	45	31.3406(d)-2	31.3406(d)-2	NUM
cjgl-2651	160	46	(	(	PUNCT
cjgl-2651	160	47	1995	1995	NUM
cjgl-2651	160	48	)	)	PUNCT
cjgl-2651	160	49	,	,	PUNCT
cjgl-2651	160	50	31.3406(h)-2(t)(3	31.3406(h)-2(t)(3	NUM
cjgl-2651	160	51	)	)	PUNCT
cjgl-2651	160	52	(	(	PUNCT
cjgl-2651	160	53	as	as	SCONJ
cjgl-2651	160	54	amended	amend	VERB
cjgl-2651	160	55	in	in	ADP
cjgl-2651	160	56	2002	2002	NUM
cjgl-2651	160	57	)	)	PUNCT
cjgl-2651	160	58	,	,	PUNCT
cjgl-2651	160	59	31.3406	31.3406	NUM
cjgl-2651	160	60	-	-	SYM
cjgl-2651	160	61	3	3	NUM
cjgl-2651	160	62	(	(	PUNCT
cjgl-2651	160	63	as	as	SCONJ
cjgl-2651	160	64	amended	amend	VERB
cjgl-2651	160	65	in	in	ADP
cjgl-2651	160	66	2000	2000	NUM
cjgl-2651	160	67	)	)	PUNCT
cjgl-2651	160	68	,	,	PUNCT
cjgl-2651	160	69	3	3	NUM
cjgl-2651	160	70	1.6302	1.6302	NUM
cjgl-2651	160	71	-	-	SYM
cjgl-2651	160	72	4	4	NUM
cjgl-2651	160	73	(	(	PUNCT
cjgl-2651	160	74	1993	1993	NUM
cjgl-2651	160	75	)	)	PUNCT
cjgl-2651	160	76	.	.	PUNCT
cjgl-2651	161	1	25	25	NUM
cjgl-2651	161	2	treas	trea	NOUN
cjgl-2651	161	3	.	.	PUNCT
cjgl-2651	162	1	reg	reg	PROPN
cjgl-2651	162	2	.	.	PUNCT
cjgl-2651	163	1	§	§	PROPN
cjgl-2651	163	2	1.6001	1.6001	NUM
cjgl-2651	163	3	-	-	SYM
cjgl-2651	163	4	1(c	1(c	NUM
cjgl-2651	163	5	)	)	PUNCT
cjgl-2651	163	6	(	(	PUNCT
cjgl-2651	163	7	as	as	SCONJ
cjgl-2651	163	8	amended	amend	VERB
cjgl-2651	163	9	in	in	ADP
cjgl-2651	163	10	1990	1990	NUM
cjgl-2651	163	11	)	)	PUNCT
cjgl-2651	163	12	;	;	PUNCT
cjgl-2651	163	13	see	see	VERB
cjgl-2651	163	14	generally	generally	ADV
cjgl-2651	163	15	i	i	PRON
cjgl-2651	163	16	d.	d.	PROPN
cjgl-2651	163	17	§	§	PROPN
cjgl-2651	163	18	1.6001	1.6001	NUM
cjgl-2651	163	19	-	-	SYM
cjgl-2651	163	20	1	1	NUM
cjgl-2651	163	21	(	(	PUNCT
cjgl-2651	163	22	a	a	NOUN
cjgl-2651	163	23	)	)	PUNCT
cjgl-2651	163	24	.	.	PUNCT
cjgl-2651	164	1	columbia	columbia	PROPN
cjgl-2651	164	2	journal	journal	PROPN
cjgl-2651	164	3	of	of	ADP
cjgl-2651	164	4	gender	gender	NOUN
cjgl-2651	164	5	and	and	CCONJ
cjgl-2651	164	6	law	law	NOUN
cjgl-2651	164	7	interestingly	interestingly	ADV
cjgl-2651	164	8	,	,	PUNCT
cjgl-2651	164	9	as	as	SCONJ
cjgl-2651	164	10	the	the	DET
cjgl-2651	164	11	italicized	italicized	ADJ
cjgl-2651	164	12	final	final	ADJ
cjgl-2651	164	13	sentence	sentence	NOUN
cjgl-2651	164	14	of	of	ADP
cjgl-2651	164	15	the	the	DET
cjgl-2651	164	16	block	block	NOUN
cjgl-2651	164	17	quote	quote	NOUN
cjgl-2651	164	18	above	above	ADV
cjgl-2651	164	19	indicates	indicate	VERB
cjgl-2651	164	20	,	,	PUNCT
cjgl-2651	164	21	these	these	DET
cjgl-2651	164	22	additional	additional	ADJ
cjgl-2651	164	23	reporting	reporting	NOUN
cjgl-2651	164	24	and	and	CCONJ
cjgl-2651	164	25	withholding	withholding	NOUN
cjgl-2651	164	26	burdens	burden	NOUN
cjgl-2651	164	27	are	be	AUX
cjgl-2651	164	28	not	not	PART
cjgl-2651	164	29	imposed	impose	VERB
cjgl-2651	164	30	on	on	ADP
cjgl-2651	164	31	married	married	ADJ
cjgl-2651	164	32	different	different	ADJ
cjgl-2651	164	33	-	-	PUNCT
cjgl-2651	164	34	sex	sex	NOUN
cjgl-2651	164	35	couples	couple	NOUN
cjgl-2651	164	36	.	.	PUNCT
cjgl-2651	165	1	why	why	SCONJ
cjgl-2651	165	2	are	be	AUX
cjgl-2651	165	3	married	married	ADJ
cjgl-2651	165	4	different	different	ADJ
cjgl-2651	165	5	-	-	PUNCT
cjgl-2651	165	6	sex	sex	NOUN
cjgl-2651	165	7	couples	couple	NOUN
cjgl-2651	165	8	singled	single	VERB
cjgl-2651	165	9	out	out	ADP
cjgl-2651	165	10	for	for	ADP
cjgl-2651	165	11	relief	relief	NOUN
cjgl-2651	165	12	from	from	ADP
cjgl-2651	165	13	these	these	DET
cjgl-2651	165	14	burdens	burden	NOUN
cjgl-2651	165	15	?	?	PUNCT
cjgl-2651	166	1	a	a	DET
cjgl-2651	166	2	natural	natural	ADJ
cjgl-2651	166	3	response	response	NOUN
cjgl-2651	166	4	to	to	ADP
cjgl-2651	166	5	this	this	DET
cjgl-2651	166	6	question	question	NOUN
cjgl-2651	166	7	might	might	AUX
cjgl-2651	166	8	be	be	AUX
cjgl-2651	166	9	that	that	SCONJ
cjgl-2651	166	10	imposing	impose	VERB
cjgl-2651	166	11	the	the	DET
cjgl-2651	166	12	information	information	NOUN
cjgl-2651	166	13	-	-	PUNCT
cjgl-2651	166	14	reporting	reporting	NOUN
cjgl-2651	166	15	and	and	CCONJ
cjgl-2651	166	16	backupwithholding	backupwithholding	NOUN
cjgl-2651	166	17	requirements	requirement	NOUN
cjgl-2651	166	18	is'unnecessary	is'unnecessary	PROPN
cjgl-2651	166	19	when	when	SCONJ
cjgl-2651	166	20	the	the	DET
cjgl-2651	166	21	spouses	spouse	NOUN
cjgl-2651	166	22	file	file	VERB
cjgl-2651	166	23	a	a	DET
cjgl-2651	166	24	joint	joint	ADJ
cjgl-2651	166	25	return	return	NOUN
cjgl-2651	166	26	,	,	PUNCT
cjgl-2651	166	27	because	because	SCONJ
cjgl-2651	166	28	all	all	PRON
cjgl-2651	166	29	of	of	ADP
cjgl-2651	166	30	the	the	DET
cjgl-2651	166	31	interest	interest	NOUN
cjgl-2651	166	32	(	(	PUNCT
cjgl-2651	166	33	or	or	CCONJ
cjgl-2651	166	34	dividends	dividend	NOUN
cjgl-2651	166	35	or	or	CCONJ
cjgl-2651	166	36	royalties	royalty	NOUN
cjgl-2651	166	37	)	)	PUNCT
cjgl-2651	166	38	will	will	AUX
cjgl-2651	166	39	be	be	AUX
cjgl-2651	166	40	reported	report	VERB
cjgl-2651	166	41	on	on	ADP
cjgl-2651	166	42	the	the	DET
cjgl-2651	166	43	return	return	NOUN
cjgl-2651	166	44	that	that	SCONJ
cjgl-2651	166	45	the	the	DET
cjgl-2651	166	46	spouses	spouse	NOUN
cjgl-2651	166	47	file	file	VERB
cjgl-2651	166	48	together	together	ADV
cjgl-2651	166	49	.	.	PUNCT
cjgl-2651	167	1	but	but	CCONJ
cjgl-2651	167	2	the	the	DET
cjgl-2651	167	3	exception	exception	NOUN
cjgl-2651	167	4	in	in	ADP
cjgl-2651	167	5	the	the	DET
cjgl-2651	167	6	instructions	instruction	NOUN
cjgl-2651	167	7	is	be	AUX
cjgl-2651	167	8	not	not	PART
cjgl-2651	167	9	confined	confine	VERB
cjgl-2651	167	10	to	to	ADP
cjgl-2651	167	11	married	married	ADJ
cjgl-2651	167	12	couples	couple	NOUN
cjgl-2651	167	13	filing	file	VERB
cjgl-2651	167	14	jointly	jointly	ADV
cjgl-2651	167	15	.	.	PUNCT
cjgl-2651	168	1	by	by	ADP
cjgl-2651	168	2	its	its	PRON
cjgl-2651	168	3	terms	term	NOUN
cjgl-2651	168	4	,	,	PUNCT
cjgl-2651	168	5	it	it	PRON
cjgl-2651	168	6	applies	apply	VERB
cjgl-2651	168	7	equally	equally	ADV
cjgl-2651	168	8	to	to	ADP
cjgl-2651	168	9	married	married	ADJ
cjgl-2651	168	10	couples	couple	NOUN
cjgl-2651	168	11	filing	file	VERB
cjgl-2651	168	12	separately	separately	ADV
cjgl-2651	168	13	-	-	PUNCT
cjgl-2651	168	14	who	who	PRON
cjgl-2651	168	15	will	will	AUX
cjgl-2651	168	16	be	be	AUX
cjgl-2651	168	17	filing	file	VERB
cjgl-2651	168	18	not	not	PART
cjgl-2651	168	19	one	one	NUM
cjgl-2651	168	20	,	,	PUNCT
cjgl-2651	168	21	but	but	CCONJ
cjgl-2651	168	22	two	two	NUM
cjgl-2651	168	23	returns	return	NOUN
cjgl-2651	168	24	.	.	PUNCT
cjgl-2651	169	1	in	in	ADP
cjgl-2651	169	2	that	that	DET
cjgl-2651	169	3	situation	situation	NOUN
cjgl-2651	169	4	,	,	PUNCT
cjgl-2651	169	5	why	why	SCONJ
cjgl-2651	169	6	is	be	AUX
cjgl-2651	169	7	n't	not	PART
cjgl-2651	169	8	the	the	DET
cjgl-2651	169	9	spouse	spouse	NOUN
cjgl-2651	169	10	who	who	PRON
cjgl-2651	169	11	receives	receive	VERB
cjgl-2651	169	12	the	the	DET
cjgl-2651	169	13	form	form	NOUN
cjgl-2651	169	14	1099	1099	NUM
cjgl-2651	169	15	treated	treat	VERB
cjgl-2651	169	16	like	like	ADP
cjgl-2651	169	17	every	every	DET
cjgl-2651	169	18	other	other	ADJ
cjgl-2651	169	19	joint	joint	ADJ
cjgl-2651	169	20	owner	owner	NOUN
cjgl-2651	169	21	and	and	CCONJ
cjgl-2651	169	22	required	require	VERB
cjgl-2651	169	23	to	to	PART
cjgl-2651	169	24	report	report	VERB
cjgl-2651	169	25	to	to	ADP
cjgl-2651	169	26	the	the	DET
cjgl-2651	169	27	irs	irs	PROPN
cjgl-2651	169	28	the	the	DET
cjgl-2651	169	29	share	share	NOUN
cjgl-2651	169	30	of	of	ADP
cjgl-2651	169	31	the	the	DET
cjgl-2651	169	32	income	income	NOUN
cjgl-2651	169	33	that	that	PRON
cjgl-2651	169	34	belongs	belong	VERB
cjgl-2651	169	35	to	to	PART
cjgl-2651	169	36	(	(	PUNCT
cjgl-2651	169	37	and	and	CCONJ
cjgl-2651	169	38	should	should	AUX
cjgl-2651	169	39	be	be	AUX
cjgl-2651	169	40	taxed	tax	VERB
cjgl-2651	169	41	to	to	ADP
cjgl-2651	169	42	)	)	PUNCT
cjgl-2651	169	43	another	another	DET
cjgl-2651	169	44	taxpayer	taxpayer	NOUN
cjgl-2651	169	45	?	?	PUNCT
cjgl-2651	170	1	the	the	DET
cjgl-2651	170	2	fact	fact	NOUN
cjgl-2651	170	3	that	that	PRON
cjgl-2651	170	4	married	marry	VERB
cjgl-2651	170	5	different	different	ADJ
cjgl-2651	170	6	-	-	PUNCT
cjgl-2651	170	7	sex	sex	NOUN
cjgl-2651	170	8	spouses	spouse	NOUN
cjgl-2651	170	9	who	who	PRON
cjgl-2651	170	10	file	file	VERB
cjgl-2651	170	11	separately	separately	ADV
cjgl-2651	170	12	must	must	AUX
cjgl-2651	170	13	provide	provide	VERB
cjgl-2651	170	14	each	each	DET
cjgl-2651	170	15	other	other	ADJ
cjgl-2651	170	16	's	's	PART
cjgl-2651	170	17	names	name	NOUN
cjgl-2651	170	18	and	and	CCONJ
cjgl-2651	170	19	social	social	ADJ
cjgl-2651	170	20	security	security	NOUN
cjgl-2651	170	21	numbers	number	NOUN
cjgl-2651	170	22	on	on	ADP
cjgl-2651	170	23	their	their	PRON
cjgl-2651	170	24	tax	tax	NOUN
cjgl-2651	170	25	returns	return	NOUN
cjgl-2651	170	26	is	be	AUX
cjgl-2651	170	27	not	not	PART
cjgl-2651	170	28	a	a	DET
cjgl-2651	170	29	sufficient	sufficient	ADJ
cjgl-2651	170	30	answer	answer	NOUN
cjgl-2651	170	31	to	to	ADP
cjgl-2651	170	32	this	this	DET
cjgl-2651	170	33	question	question	NOUN
cjgl-2651	170	34	.	.	PUNCT
cjgl-2651	171	1	26	26	NUM
cjgl-2651	172	1	the	the	DET
cjgl-2651	172	2	taxpayer	taxpayer	NOUN
cjgl-2651	172	3	's	's	PART
cjgl-2651	172	4	spouse	spouse	NOUN
cjgl-2651	172	5	is	be	AUX
cjgl-2651	172	6	not	not	PART
cjgl-2651	172	7	the	the	DET
cjgl-2651	172	8	only	only	ADJ
cjgl-2651	172	9	person	person	NOUN
cjgl-2651	172	10	who	who	PRON
cjgl-2651	172	11	might	might	AUX
cjgl-2651	172	12	jointly	jointly	ADV
cjgl-2651	172	13	hold	hold	VERB
cjgl-2651	172	14	title	title	NOUN
cjgl-2651	172	15	to	to	ADP
cjgl-2651	172	16	interest-	interest-	X
cjgl-2651	172	17	,	,	PUNCT
cjgl-2651	172	18	dividend-	dividend-	X
cjgl-2651	172	19	,	,	PUNCT
cjgl-2651	172	20	or	or	CCONJ
cjgl-2651	172	21	royalty	royalty	NOUN
cjgl-2651	172	22	-	-	PUNCT
cjgl-2651	172	23	producing	produce	VERB
cjgl-2651	172	24	property	property	NOUN
cjgl-2651	172	25	with	with	ADP
cjgl-2651	172	26	the	the	DET
cjgl-2651	172	27	taxpayer	taxpayer	NOUN
cjgl-2651	172	28	.	.	PUNCT
cjgl-2651	173	1	the	the	DET
cjgl-2651	173	2	number	number	NOUN
cjgl-2651	173	3	of	of	ADP
cjgl-2651	173	4	married	married	ADJ
cjgl-2651	173	5	different	different	ADJ
cjgl-2651	173	6	-	-	PUNCT
cjgl-2651	173	7	sex	sex	NOUN
cjgl-2651	173	8	taxpayers	taxpayer	NOUN
cjgl-2651	173	9	choosing	choose	VERB
cjgl-2651	173	10	to	to	PART
cjgl-2651	173	11	file	file	VERB
cjgl-2651	173	12	separate	separate	ADJ
cjgl-2651	173	13	returns	return	NOUN
cjgl-2651	173	14	is	be	AUX
cjgl-2651	173	15	comparatively	comparatively	ADV
cjgl-2651	173	16	low	low	ADJ
cjgl-2651	173	17	but	but	CCONJ
cjgl-2651	173	18	,	,	PUNCT
cjgl-2651	173	19	with	with	ADP
cjgl-2651	173	20	more	more	ADJ
cjgl-2651	173	21	than	than	ADP
cjgl-2651	173	22	2.7	2.7	NUM
cjgl-2651	173	23	million	million	NUM
cjgl-2651	173	24	such	such	ADJ
cjgl-2651	173	25	returns	return	NOUN
cjgl-2651	173	26	filed	file	VERB
cjgl-2651	173	27	in	in	ADP
cjgl-2651	173	28	2008	2008	NUM
cjgl-2651	173	29	,	,	PUNCT
cjgl-2651	173	30	far	far	ADV
cjgl-2651	173	31	from	from	ADP
cjgl-2651	173	32	insignificant	insignificant	ADJ
cjgl-2651	173	33	.	.	PUNCT
cjgl-2651	174	1	27	27	NUM
cjgl-2651	174	2	why	why	SCONJ
cjgl-2651	174	3	not	not	PART
cjgl-2651	174	4	impose	impose	VERB
cjgl-2651	174	5	the	the	DET
cjgl-2651	174	6	same	same	ADJ
cjgl-2651	174	7	reporting	reporting	NOUN
cjgl-2651	174	8	burden	burden	NOUN
cjgl-2651	174	9	on	on	ADP
cjgl-2651	174	10	them	they	PRON
cjgl-2651	174	11	as	as	SCONJ
cjgl-2651	174	12	is	be	AUX
cjgl-2651	174	13	imposed	impose	VERB
cjgl-2651	174	14	on	on	ADP
cjgl-2651	174	15	others	other	NOUN
cjgl-2651	174	16	,	,	PUNCT
cjgl-2651	174	17	rather	rather	ADV
cjgl-2651	174	18	than	than	ADP
cjgl-2651	174	19	shifting	shift	VERB
cjgl-2651	174	20	the	the	DET
cjgl-2651	174	21	burden	burden	NOUN
cjgl-2651	174	22	onto	onto	ADP
cjgl-2651	174	23	the	the	DET
cjgl-2651	174	24	irs	irs	PROPN
cjgl-2651	174	25	only	only	ADV
cjgl-2651	174	26	for	for	ADP
cjgl-2651	174	27	this	this	DET
cjgl-2651	174	28	one	one	NUM
cjgl-2651	174	29	particular	particular	ADJ
cjgl-2651	174	30	,	,	PUNCT
cjgl-2651	174	31	"	"	PUNCT
cjgl-2651	174	32	special	special	ADJ
cjgl-2651	174	33	"	"	PUNCT
cjgl-2651	174	34	group	group	NOUN
cjgl-2651	174	35	?	?	PUNCT
cjgl-2651	175	1	the	the	DET
cjgl-2651	175	2	general	general	ADJ
cjgl-2651	175	3	instructions	instruction	NOUN
cjgl-2651	175	4	thus	thus	ADV
cjgl-2651	175	5	provide	provide	VERB
cjgl-2651	175	6	support	support	NOUN
cjgl-2651	175	7	for	for	ADP
cjgl-2651	175	8	the	the	DET
cjgl-2651	175	9	working	work	VERB
cjgl-2651	175	10	hypothesis	hypothesis	NOUN
cjgl-2651	175	11	articulated	articulate	VERB
cjgl-2651	175	12	in	in	ADP
cjgl-2651	175	13	the	the	DET
cjgl-2651	175	14	introduction	introduction	NOUN
cjgl-2651	175	15	to	to	ADP
cjgl-2651	175	16	this	this	DET
cjgl-2651	175	17	article	article	NOUN
cjgl-2651	175	18	.	.	PUNCT
cjgl-2651	176	1	26	26	NUM
cjgl-2651	176	2	i.r.s	i.r.	NOUN
cjgl-2651	176	3	.	.	PUNCT
cjgl-2651	177	1	form	form	NOUN
cjgl-2651	177	2	1040	1040	NUM
cjgl-2651	177	3	:	:	PUNCT
cjgl-2651	177	4	u.s	u.s	PROPN
cjgl-2651	177	5	.	.	PROPN
cjgl-2651	177	6	individual	individual	ADJ
cjgl-2651	177	7	income	income	NOUN
cjgl-2651	177	8	tax	tax	NOUN
cjgl-2651	177	9	return	return	NOUN
cjgl-2651	177	10	,	,	PUNCT
cjgl-2651	177	11	at	at	ADP
cjgl-2651	177	12	1	1	NUM
cjgl-2651	177	13	(	(	PUNCT
cjgl-2651	177	14	2009	2009	NUM
cjgl-2651	177	15	)	)	PUNCT
cjgl-2651	177	16	.	.	PUNCT
cjgl-2651	178	1	27	27	NUM
cjgl-2651	178	2	in	in	ADP
cjgl-2651	178	3	2008	2008	NUM
cjgl-2651	178	4	,	,	PUNCT
cjgl-2651	178	5	there	there	PRON
cjgl-2651	178	6	were	be	VERB
cjgl-2651	178	7	2,717,037	2,717,037	NUM
cjgl-2651	178	8	returns	return	NOUN
cjgl-2651	178	9	filed	file	VERB
cjgl-2651	178	10	under	under	ADP
cjgl-2651	178	11	the	the	DET
cjgl-2651	178	12	marricd	marricd	NOUN
cjgl-2651	178	13	filing	file	VERB
cjgl-2651	178	14	separately	separately	ADV
cjgl-2651	178	15	status	status	NOUN
cjgl-2651	178	16	and	and	CCONJ
cjgl-2651	178	17	53,655,844	53,655,844	NUM
cjgl-2651	178	18	returns	return	NOUN
cjgl-2651	178	19	filed	file	VERB
cjgl-2651	178	20	under	under	ADP
cjgl-2651	178	21	the	the	DET
cjgl-2651	178	22	married	married	ADJ
cjgl-2651	178	23	filing	filing	NOUN
cjgl-2651	178	24	jointly	jointly	ADV
cjgl-2651	178	25	status	status	NOUN
cjgl-2651	178	26	.	.	PUNCT
cjgl-2651	179	1	i.r.s	i.r.s	PROPN
cjgl-2651	179	2	.	.	PUNCT
cjgl-2651	180	1	pub	pub	NOUN
cjgl-2651	180	2	.	.	PUNCT
cjgl-2651	181	1	no	no	INTJ
cjgl-2651	181	2	.	.	PROPN
cjgl-2651	182	1	1304	1304	NUM
cjgl-2651	182	2	,	,	PUNCT
cjgl-2651	182	3	statistics	statistic	NOUN
cjgl-2651	182	4	of	of	ADP
cjgl-2651	182	5	income-2008	income-2008	NOUN
cjgl-2651	182	6	,	,	PUNCT
cjgl-2651	182	7	individual	individual	ADJ
cjgl-2651	182	8	income	income	NOUN
cjgl-2651	182	9	tax	tax	NOUN
cjgl-2651	182	10	returns	return	NOUN
cjgl-2651	182	11	40	40	NUM
cjgl-2651	182	12	tbl.i.3	tbl.i.3	SYM
cjgl-2651	182	13	(	(	PUNCT
cjgl-2651	182	14	2010	2010	NUM
cjgl-2651	182	15	)	)	PUNCT
cjgl-2651	182	16	.	.	PUNCT
cjgl-2651	183	1	though	though	SCONJ
cjgl-2651	183	2	married	married	ADJ
cjgl-2651	183	3	filing	file	VERB
cjgl-2651	183	4	separately	separately	ADV
cjgl-2651	183	5	returns	return	NOUN
cjgl-2651	183	6	are	be	AUX
cjgl-2651	183	7	comparatively	comparatively	ADV
cjgl-2651	183	8	smaller	small	ADJ
cjgl-2651	183	9	in	in	ADP
cjgl-2651	183	10	number	number	NOUN
cjgl-2651	183	11	,	,	PUNCT
cjgl-2651	183	12	it	it	PRON
cjgl-2651	183	13	is	be	AUX
cjgl-2651	183	14	still	still	ADV
cjgl-2651	183	15	quite	quite	DET
cjgl-2651	183	16	an	an	DET
cjgl-2651	183	17	administrative	administrative	ADJ
cjgl-2651	183	18	task	task	NOUN
cjgl-2651	183	19	for	for	ADP
cjgl-2651	183	20	the	the	DET
cjgl-2651	183	21	irs	irs	PROPN
cjgl-2651	183	22	to	to	PART
cjgl-2651	183	23	ensure	ensure	VERB
cjgl-2651	183	24	that	that	SCONJ
cjgl-2651	183	25	,	,	PUNCT
cjgl-2651	183	26	together	together	ADV
cjgl-2651	183	27	,	,	PUNCT
cjgl-2651	183	28	all	all	DET
cjgl-2651	183	29	2.7	2.7	NUM
cjgl-2651	183	30	million	million	NUM
cjgl-2651	183	31	of	of	ADP
cjgl-2651	183	32	these	these	DET
cjgl-2651	183	33	returns	return	NOUN
cjgl-2651	183	34	report	report	VERB
cjgl-2651	183	35	a	a	DET
cjgl-2651	183	36	total	total	ADJ
cjgl-2651	183	37	amount	amount	NOUN
cjgl-2651	183	38	of	of	ADP
cjgl-2651	183	39	income	income	NOUN
cjgl-2651	183	40	equal	equal	ADJ
cjgl-2651	183	41	to	to	ADP
cjgl-2651	183	42	that	that	PRON
cjgl-2651	183	43	reported	report	VERB
cjgl-2651	183	44	to	to	ADP
cjgl-2651	183	45	the	the	DET
cjgl-2651	183	46	irs	irs	PROPN
cjgl-2651	183	47	by	by	ADP
cjgl-2651	183	48	third	third	ADJ
cjgl-2651	183	49	parties	party	NOUN
cjgl-2651	183	50	as	as	ADP
cjgl-2651	183	51	interest	interest	NOUN
cjgl-2651	183	52	,	,	PUNCT
cjgl-2651	183	53	dividends	dividend	NOUN
cjgl-2651	183	54	,	,	PUNCT
cjgl-2651	183	55	and	and	CCONJ
cjgl-2651	183	56	royalties	royalty	NOUN
cjgl-2651	183	57	separately	separately	ADV
cjgl-2651	183	58	under	under	ADP
cjgl-2651	183	59	the	the	DET
cjgl-2651	183	60	names	name	NOUN
cjgl-2651	183	61	of	of	ADP
cjgl-2651	183	62	each	each	PRON
cjgl-2651	183	63	of	of	ADP
cjgl-2651	183	64	these	these	DET
cjgl-2651	183	65	spouses	spouse	NOUN
cjgl-2651	183	66	.	.	PUNCT
cjgl-2651	184	1	and	and	CCONJ
cjgl-2651	184	2	,	,	PUNCT
cjgl-2651	184	3	it	it	PRON
cjgl-2651	184	4	is	be	AUX
cjgl-2651	184	5	worth	worth	ADJ
cjgl-2651	184	6	noting	note	VERB
cjgl-2651	184	7	that	that	SCONJ
cjgl-2651	184	8	more	more	ADJ
cjgl-2651	184	9	than	than	ADP
cjgl-2651	184	10	2.7	2.7	NUM
cjgl-2651	184	11	million	million	NUM
cjgl-2651	184	12	taxpayers	taxpayer	NOUN
cjgl-2651	184	13	may	may	AUX
cjgl-2651	184	14	actually	actually	ADV
cjgl-2651	184	15	be	be	AUX
cjgl-2651	184	16	involved	involve	VERB
cjgl-2651	184	17	here	here	ADV
cjgl-2651	184	18	,	,	PUNCT
cjgl-2651	184	19	as	as	SCONJ
cjgl-2651	184	20	one	one	NUM
cjgl-2651	184	21	of	of	ADP
cjgl-2651	184	22	the	the	DET
cjgl-2651	184	23	spouses	spouse	NOUN
cjgl-2651	184	24	filing	file	VERB
cjgl-2651	184	25	separately	separately	ADV
cjgl-2651	184	26	may	may	AUX
cjgl-2651	184	27	fall	fall	VERB
cjgl-2651	184	28	under	under	ADP
cjgl-2651	184	29	the	the	DET
cjgl-2651	184	30	threshold	threshold	NOUN
cjgl-2651	184	31	for	for	ADP
cjgl-2651	184	32	filing	file	VERB
cjgl-2651	184	33	a	a	DET
cjgl-2651	184	34	return	return	NOUN
cjgl-2651	184	35	.	.	PUNCT
cjgl-2651	185	1	columbia	columbia	PROPN
cjgl-2651	185	2	journal	journal	PROPN
cjgl-2651	185	3	of	of	ADP
cjgl-2651	185	4	gender	gender	NOUN
cjgl-2651	185	5	and	and	CCONJ
cjgl-2651	185	6	law	law	NOUN
cjgl-2651	185	7	the	the	DET
cjgl-2651	185	8	administrative	administrative	ADJ
cjgl-2651	185	9	structure	structure	NOUN
cjgl-2651	185	10	underpinning	underpin	VERB
cjgl-2651	185	11	the	the	DET
cjgl-2651	185	12	reporting	reporting	NOUN
cjgl-2651	185	13	of	of	ADP
cjgl-2651	185	14	jointly	jointly	ADV
cjgl-2651	185	15	owned	own	VERB
cjgl-2651	185	16	interest	interest	NOUN
cjgl-2651	185	17	,	,	PUNCT
cjgl-2651	185	18	dividend	dividend	NOUN
cjgl-2651	185	19	,	,	PUNCT
cjgl-2651	185	20	and	and	CCONJ
cjgl-2651	185	21	royalty	royalty	NOUN
cjgl-2651	185	22	income	income	NOUN
cjgl-2651	185	23	evidences	evidence	VERB
cjgl-2651	185	24	a	a	DET
cjgl-2651	185	25	clear	clear	ADJ
cjgl-2651	185	26	privileging	privileging	NOUN
cjgl-2651	185	27	of	of	ADP
cjgl-2651	185	28	the	the	DET
cjgl-2651	185	29	"	"	PUNCT
cjgl-2651	185	30	traditional	traditional	ADJ
cjgl-2651	185	31	"	"	PUNCT
cjgl-2651	185	32	family	family	NOUN
cjgl-2651	185	33	.	.	PUNCT
cjgl-2651	186	1	without	without	ADP
cjgl-2651	186	2	any	any	DET
cjgl-2651	186	3	apparent	apparent	ADJ
cjgl-2651	186	4	justification	justification	NOUN
cjgl-2651	186	5	,	,	PUNCT
cjgl-2651	186	6	the	the	DET
cjgl-2651	186	7	irs	irs	PROPN
cjgl-2651	186	8	has	have	AUX
cjgl-2651	186	9	carved	carve	VERB
cjgl-2651	186	10	out	out	ADP
cjgl-2651	186	11	an	an	DET
cjgl-2651	186	12	exception	exception	NOUN
cjgl-2651	186	13	for	for	ADP
cjgl-2651	186	14	all	all	DET
cjgl-2651	186	15	married	married	ADJ
cjgl-2651	186	16	different	different	ADJ
cjgl-2651	186	17	-	-	PUNCT
cjgl-2651	186	18	sex	sex	NOUN
cjgl-2651	186	19	spouses	spouse	NOUN
cjgl-2651	186	20	from	from	ADP
cjgl-2651	186	21	an	an	DET
cjgl-2651	186	22	identification	identification	NOUN
cjgl-2651	186	23	and	and	CCONJ
cjgl-2651	186	24	documentation	documentation	NOUN
cjgl-2651	186	25	requirement	requirement	NOUN
cjgl-2651	186	26	intended	intend	VERB
cjgl-2651	186	27	to	to	PART
cjgl-2651	186	28	increase	increase	VERB
cjgl-2651	186	29	compliance	compliance	NOUN
cjgl-2651	186	30	.	.	PUNCT
cjgl-2651	187	1	yet	yet	ADV
cjgl-2651	187	2	,	,	PUNCT
cjgl-2651	187	3	the	the	DET
cjgl-2651	187	4	evidence	evidence	NOUN
cjgl-2651	187	5	of	of	ADP
cjgl-2651	187	6	this	this	DET
cjgl-2651	187	7	privileging	privileging	NOUN
cjgl-2651	187	8	becomes	become	VERB
cjgl-2651	187	9	even	even	ADV
cjgl-2651	187	10	clearer	clear	ADJ
cjgl-2651	187	11	once	once	SCONJ
cjgl-2651	187	12	we	we	PRON
cjgl-2651	187	13	look	look	VERB
cjgl-2651	187	14	behind	behind	ADP
cjgl-2651	187	15	the	the	DET
cjgl-2651	187	16	public	public	ADJ
cjgl-2651	187	17	face	face	NOUN
cjgl-2651	187	18	of	of	ADP
cjgl-2651	187	19	these	these	DET
cjgl-2651	187	20	information	information	NOUN
cjgl-2651	187	21	-	-	PUNCT
cjgl-2651	187	22	reporting	report	VERB
cjgl-2651	187	23	rules	rule	NOUN
cjgl-2651	187	24	and	and	CCONJ
cjgl-2651	187	25	scrutinize	scrutinize	VERB
cjgl-2651	187	26	the	the	DET
cjgl-2651	187	27	treasury	treasury	PROPN
cjgl-2651	187	28	regulations	regulation	NOUN
cjgl-2651	187	29	underlying	underlie	VERB
cjgl-2651	187	30	them	they	PRON
cjgl-2651	187	31	.	.	PUNCT
cjgl-2651	188	1	b.	b.	PROPN
cjgl-2651	189	1	the	the	DET
cjgl-2651	189	2	private	private	ADJ
cjgl-2651	189	3	face	face	NOUN
cjgl-2651	189	4	of	of	ADP
cjgl-2651	189	5	the	the	DET
cjgl-2651	189	6	information	information	NOUN
cjgl-2651	189	7	-	-	PUNCT
cjgl-2651	189	8	reporting	reporting	NOUN
cjgl-2651	189	9	rules	rule	VERB
cjgl-2651	189	10	the	the	DET
cjgl-2651	189	11	regulations	regulation	NOUN
cjgl-2651	189	12	governing	govern	VERB
cjgl-2651	189	13	information	information	NOUN
cjgl-2651	189	14	reporting	report	VERB
cjgl-2651	189	15	with	with	ADP
cjgl-2651	189	16	respect	respect	NOUN
cjgl-2651	189	17	to	to	ADP
cjgl-2651	189	18	interest	interest	NOUN
cjgl-2651	189	19	,	,	PUNCT
cjgl-2651	189	20	dividends	dividend	NOUN
cjgl-2651	189	21	,	,	PUNCT
cjgl-2651	189	22	and	and	CCONJ
cjgl-2651	189	23	royalties	royalty	NOUN
cjgl-2651	189	24	are	be	AUX
cjgl-2651	189	25	not	not	PART
cjgl-2651	189	26	entirely	entirely	ADV
cjgl-2651	189	27	consistent	consistent	ADJ
cjgl-2651	189	28	with	with	ADP
cjgl-2651	189	29	the	the	DET
cjgl-2651	189	30	picture	picture	NOUN
cjgl-2651	189	31	painted	paint	VERB
cjgl-2651	189	32	by	by	ADP
cjgl-2651	189	33	the	the	DET
cjgl-2651	189	34	general	general	ADJ
cjgl-2651	189	35	instructions	instruction	NOUN
cjgl-2651	189	36	for	for	ADP
cjgl-2651	189	37	form	form	NOUN
cjgl-2651	189	38	1099	1099	NUM
cjgl-2651	189	39	.	.	PUNCT
cjgl-2651	190	1	only	only	ADV
cjgl-2651	190	2	the	the	DET
cjgl-2651	190	3	interest	interest	NOUN
cjgl-2651	190	4	-	-	PUNCT
cjgl-2651	190	5	reporting	report	VERB
cjgl-2651	190	6	regulations	regulation	NOUN
cjgl-2651	190	7	are	be	AUX
cjgl-2651	190	8	consistent	consistent	ADJ
cjgl-2651	190	9	with	with	ADP
cjgl-2651	190	10	those	those	DET
cjgl-2651	190	11	instructions	instruction	NOUN
cjgl-2651	190	12	.	.	PUNCT
cjgl-2651	191	1	the	the	DET
cjgl-2651	191	2	royalty	royalty	NOUN
cjgl-2651	191	3	-	-	PUNCT
cjgl-2651	191	4	reporting	reporting	NOUN
cjgl-2651	191	5	regulations	regulation	NOUN
cjgl-2651	191	6	may	may	AUX
cjgl-2651	191	7	be	be	AUX
cjgl-2651	191	8	interpreted	interpret	VERB
cjgl-2651	191	9	to	to	PART
cjgl-2651	191	10	embrace	embrace	VERB
cjgl-2651	191	11	a	a	DET
cjgl-2651	191	12	similar	similar	ADJ
cjgl-2651	191	13	consistency	consistency	NOUN
cjgl-2651	191	14	with	with	ADP
cjgl-2651	191	15	the	the	DET
cjgl-2651	191	16	instructions	instruction	NOUN
cjgl-2651	191	17	;	;	PUNCT
cjgl-2651	191	18	however	however	ADV
cjgl-2651	191	19	,	,	PUNCT
cjgl-2651	191	20	the	the	DET
cjgl-2651	191	21	dividend	dividend	NOUN
cjgl-2651	191	22	-	-	PUNCT
cjgl-2651	191	23	reporting	reporting	NOUN
cjgl-2651	191	24	regulations	regulation	NOUN
cjgl-2651	191	25	are	be	AUX
cjgl-2651	191	26	clearly	clearly	ADV
cjgl-2651	191	27	inconsistent	inconsistent	ADJ
cjgl-2651	191	28	with	with	ADP
cjgl-2651	191	29	the	the	DET
cjgl-2651	191	30	instructions	instruction	NOUN
cjgl-2651	191	31	-	-	PUNCT
cjgl-2651	191	32	but	but	CCONJ
cjgl-2651	191	33	are	be	AUX
cjgl-2651	191	34	far	far	ADV
cjgl-2651	191	35	less	less	ADV
cjgl-2651	191	36	burdensome	burdensome	ADJ
cjgl-2651	191	37	on	on	ADP
cjgl-2651	191	38	taxpayers	taxpayer	NOUN
cjgl-2651	191	39	.	.	PUNCT
cjgl-2651	192	1	1	1	X
cjgl-2651	192	2	.	.	X
cjgl-2651	192	3	section	section	NOUN
cjgl-2651	192	4	6049	6049	NUM
cjgl-2651	192	5	:	:	PUNCT
cjgl-2651	192	6	interest	interest	NOUN
cjgl-2651	192	7	reporting	report	VERB
cjgl-2651	192	8	the	the	DET
cjgl-2651	192	9	information	information	NOUN
cjgl-2651	192	10	-	-	PUNCT
cjgl-2651	192	11	reporting	report	VERB
cjgl-2651	192	12	rules	rule	NOUN
cjgl-2651	192	13	regarding	regard	VERB
cjgl-2651	192	14	interest	interest	NOUN
cjgl-2651	192	15	payments	payment	NOUN
cjgl-2651	192	16	do	do	AUX
cjgl-2651	192	17	appear	appear	VERB
cjgl-2651	192	18	to	to	PART
cjgl-2651	192	19	correspond	correspond	VERB
cjgl-2651	192	20	with	with	ADP
cjgl-2651	192	21	the	the	DET
cjgl-2651	192	22	description	description	NOUN
cjgl-2651	192	23	in	in	ADP
cjgl-2651	192	24	the	the	DET
cjgl-2651	192	25	general	general	ADJ
cjgl-2651	192	26	instructions	instruction	NOUN
cjgl-2651	192	27	for	for	ADP
cjgl-2651	192	28	form	form	NOUN
cjgl-2651	192	29	1099	1099	NUM
cjgl-2651	192	30	.	.	PUNCT
cjgl-2651	193	1	section	section	NOUN
cjgl-2651	193	2	6049	6049	NUM
cjgl-2651	193	3	requires	require	VERB
cjgl-2651	193	4	those	those	PRON
cjgl-2651	193	5	who	who	PRON
cjgl-2651	193	6	pay	pay	VERB
cjgl-2651	193	7	$	$	SYM
cjgl-2651	193	8	10	10	NUM
cjgl-2651	193	9	or	or	CCONJ
cjgl-2651	193	10	more	more	ADJ
cjgl-2651	193	11	in	in	ADP
cjgl-2651	193	12	interest	interest	NOUN
cjgl-2651	193	13	,	,	PUNCT
cjgl-2651	193	14	those	those	PRON
cjgl-2651	193	15	who	who	PRON
cjgl-2651	193	16	receive	receive	VERB
cjgl-2651	193	17	and	and	CCONJ
cjgl-2651	193	18	disburse	disburse	VERB
cjgl-2651	193	19	payments	payment	NOUN
cjgl-2651	193	20	of	of	ADP
cjgl-2651	193	21	$	$	SYM
cjgl-2651	193	22	10	10	NUM
cjgl-2651	193	23	or	or	CCONJ
cjgl-2651	193	24	more	more	ADJ
cjgl-2651	193	25	of	of	ADP
cjgl-2651	193	26	interest	interest	NOUN
cjgl-2651	193	27	as	as	ADP
cjgl-2651	193	28	a	a	DET
cjgl-2651	193	29	nominee	nominee	NOUN
cjgl-2651	193	30	,	,	PUNCT
cjgl-2651	193	31	as	as	ADV
cjgl-2651	193	32	well	well	ADV
cjgl-2651	193	33	as	as	ADP
cjgl-2651	193	34	those	those	PRON
cjgl-2651	193	35	who	who	PRON
cjgl-2651	193	36	act	act	VERB
cjgl-2651	193	37	as	as	ADP
cjgl-2651	193	38	middlemen	middleman	NOUN
cjgl-2651	193	39	to	to	PART
cjgl-2651	193	40	file	file	VERB
cjgl-2651	193	41	an	an	DET
cjgl-2651	193	42	information	information	NOUN
cjgl-2651	193	43	return	return	NOUN
cjgl-2651	193	44	.	.	PUNCT
cjgl-2651	194	1	28	28	NUM
cjgl-2651	195	1	the	the	DET
cjgl-2651	195	2	regulations	regulation	NOUN
cjgl-2651	195	3	confirm	confirm	VERB
cjgl-2651	195	4	the	the	DET
cjgl-2651	195	5	obligation	obligation	NOUN
cjgl-2651	195	6	of	of	ADP
cjgl-2651	195	7	those	those	PRON
cjgl-2651	195	8	acting	act	VERB
cjgl-2651	195	9	as	as	SCONJ
cjgl-2651	195	10	middlemen	middleman	NOUN
cjgl-2651	195	11	to	to	PART
cjgl-2651	195	12	report	report	VERB
cjgl-2651	195	13	interest	interest	NOUN
cjgl-2651	195	14	payments	payment	NOUN
cjgl-2651	195	15	.	.	PUNCT
cjgl-2651	196	1	29	29	NUM
cjgl-2651	196	2	for	for	ADP
cjgl-2651	196	3	this	this	DET
cjgl-2651	196	4	purpose	purpose	NOUN
cjgl-2651	196	5	,	,	PUNCT
cjgl-2651	196	6	the	the	DET
cjgl-2651	196	7	regulations	regulation	NOUN
cjgl-2651	196	8	provide	provide	VERB
cjgl-2651	196	9	:	:	PUNCT
cjgl-2651	196	10	a	a	DET
cjgl-2651	196	11	person	person	NOUN
cjgl-2651	196	12	shall	shall	AUX
cjgl-2651	196	13	be	be	AUX
cjgl-2651	196	14	considered	consider	VERB
cjgl-2651	196	15	to	to	PART
cjgl-2651	196	16	be	be	AUX
cjgl-2651	196	17	a	a	DET
cjgl-2651	196	18	middleman	middleman	NOUN
cjgl-2651	196	19	as	as	ADP
cjgl-2651	196	20	to	to	ADP
cjgl-2651	196	21	any	any	DET
cjgl-2651	196	22	portion	portion	NOUN
cjgl-2651	196	23	of	of	ADP
cjgl-2651	196	24	an	an	DET
cjgl-2651	196	25	interest	interest	NOUN
cjgl-2651	196	26	payment	payment	NOUN
cjgl-2651	196	27	made	make	VERB
cjgl-2651	196	28	to	to	ADP
cjgl-2651	196	29	such	such	ADJ
cjgl-2651	196	30	person	person	NOUN
cjgl-2651	196	31	which	which	DET
cjgl-2651	196	32	portion	portion	NOUN
cjgl-2651	196	33	is	be	AUX
cjgl-2651	196	34	28	28	NUM
cjgl-2651	196	35	i.r.c	i.r.c	NOUN
cjgl-2651	196	36	.	.	PUNCT
cjgl-2651	197	1	§	§	PROPN
cjgl-2651	197	2	6049(a	6049(a	PROPN
cjgl-2651	197	3	)	)	PUNCT
cjgl-2651	197	4	,	,	PUNCT
cjgl-2651	197	5	(	(	PUNCT
cjgl-2651	197	6	d)(4	d)(4	PROPN
cjgl-2651	197	7	)	)	PUNCT
cjgl-2651	197	8	.	.	PUNCT
cjgl-2651	198	1	29	29	NUM
cjgl-2651	198	2	treas	trea	NOUN
cjgl-2651	198	3	.	.	PUNCT
cjgl-2651	199	1	reg	reg	PROPN
cjgl-2651	199	2	.	.	PUNCT
cjgl-2651	200	1	§	§	PROPN
cjgl-2651	200	2	1.6049	1.6049	NUM
cjgl-2651	200	3	-	-	SYM
cjgl-2651	200	4	4(a)(i	4(a)(i	NUM
cjgl-2651	200	5	)	)	PUNCT
cjgl-2651	200	6	,	,	PUNCT
cjgl-2651	200	7	-4(a)(2)(ii	-4(a)(2)(ii	PROPN
cjgl-2651	200	8	)	)	PUNCT
cjgl-2651	200	9	,	,	PUNCT
cjgl-2651	200	10	-4(b)(3)(i	-4(b)(3)(i	NOUN
cjgl-2651	200	11	)	)	PUNCT
cjgl-2651	200	12	(	(	PUNCT
cjgl-2651	200	13	as	as	SCONJ
cjgl-2651	200	14	amcnded	amcnde	VERB
cjgl-2651	200	15	in	in	ADP
cjgl-2651	200	16	2006	2006	NUM
cjgl-2651	200	17	)	)	PUNCT
cjgl-2651	200	18	.	.	PUNCT
cjgl-2651	201	1	22.2	22.2	NUM
cjgl-2651	201	2	columbia	columbia	PROPN
cjgl-2651	201	3	journal	journal	NOUN
cjgl-2651	201	4	of	of	ADP
cjgl-2651	201	5	gender	gender	NOUN
cjgl-2651	201	6	and	and	CCONJ
cjgl-2651	201	7	law	law	NOUN
cjgl-2651	201	8	actually	actually	ADV
cjgl-2651	201	9	owned	own	VERB
cjgl-2651	201	10	by	by	ADP
cjgl-2651	201	11	another	another	DET
cjgl-2651	201	12	person	person	NOUN
cjgl-2651	201	13	,	,	PUNCT
cjgl-2651	201	14	whether	whether	SCONJ
cjgl-2651	201	15	or	or	CCONJ
cjgl-2651	201	16	not	not	PART
cjgl-2651	201	17	the	the	DET
cjgl-2651	201	18	other	other	ADJ
cjgl-2651	201	19	person	person	NOUN
cjgl-2651	201	20	's	's	PART
cjgl-2651	201	21	name	name	NOUN
cjgl-2651	201	22	is	be	AUX
cjgl-2651	201	23	also	also	ADV
cjgl-2651	201	24	shown	show	VERB
cjgl-2651	201	25	on	on	ADP
cjgl-2651	201	26	the	the	DET
cjgl-2651	201	27	information	information	NOUN
cjgl-2651	201	28	return	return	NOUN
cjgl-2651	201	29	filed	file	VERB
cjgl-2651	201	30	with	with	ADP
cjgl-2651	201	31	respect	respect	NOUN
cjgl-2651	201	32	to	to	ADP
cjgl-2651	201	33	such	such	ADJ
cjgl-2651	201	34	interest	interest	NOUN
cjgl-2651	201	35	payment	payment	NOUN
cjgl-2651	201	36	,	,	PUNCT
cjgl-2651	201	37	except	except	SCONJ
cjgl-2651	201	38	that	that	SCONJ
cjgl-2651	201	39	a	a	DET
cjgl-2651	201	40	husband	husband	NOUN
cjgl-2651	201	41	or	or	CCONJ
cjgl-2651	201	42	wife	wife	NOUN
cjgl-2651	201	43	will	will	AUX
cjgl-2651	201	44	not	not	PART
cjgl-2651	201	45	be	be	AUX
cjgl-2651	201	46	considered	consider	VERB
cjgl-2651	201	47	as	as	ADP
cjgl-2651	201	48	acting	act	VERB
cjgl-2651	201	49	in	in	ADP
cjgl-2651	201	50	the	the	DET
cjgl-2651	201	51	capacity	capacity	NOUN
cjgl-2651	201	52	of	of	ADP
cjgl-2651	201	53	a	a	DET
cjgl-2651	201	54	middleman	middleman	NOUN
cjgl-2651	201	55	with	with	ADP
cjgl-2651	201	56	respect	respect	NOUN
cjgl-2651	201	57	to	to	ADP
cjgl-2651	201	58	his	his	PRON
cjgl-2651	201	59	or	or	CCONJ
cjgl-2651	201	60	her	her	PRON
cjgl-2651	201	61	spouse	spouse	NOUN
cjgl-2651	201	62	.	.	PUNCT
cjgl-2651	202	1	30	30	NUM
cjgl-2651	202	2	this	this	DET
cjgl-2651	202	3	broad	broad	ADJ
cjgl-2651	202	4	definition	definition	NOUN
cjgl-2651	202	5	of	of	ADP
cjgl-2651	202	6	"	"	PUNCT
cjgl-2651	202	7	middleman	middleman	NOUN
cjgl-2651	202	8	"	"	PUNCT
cjgl-2651	202	9	comports	comport	VERB
cjgl-2651	202	10	with	with	ADP
cjgl-2651	202	11	the	the	DET
cjgl-2651	202	12	general	general	ADJ
cjgl-2651	202	13	instructions	instruction	NOUN
cjgl-2651	202	14	for	for	ADP
cjgl-2651	202	15	form	form	NOUN
cjgl-2651	202	16	1099	1099	NUM
cjgl-2651	202	17	.	.	PUNCT
cjgl-2651	203	1	2	2	X
cjgl-2651	203	2	.	.	X
cjgl-2651	203	3	section	section	NOUN
cjgl-2651	203	4	6050n	6050n	NUM
cjgl-2651	203	5	:	:	PUNCT
cjgl-2651	203	6	royalty	royalty	NOUN
cjgl-2651	203	7	reporting	reporting	NOUN
cjgl-2651	203	8	arguably	arguably	ADV
cjgl-2651	203	9	,	,	PUNCT
cjgl-2651	203	10	the	the	DET
cjgl-2651	203	11	rules	rule	NOUN
cjgl-2651	203	12	regarding	regard	VERB
cjgl-2651	203	13	the	the	DET
cjgl-2651	203	14	reporting	reporting	NOUN
cjgl-2651	203	15	of	of	ADP
cjgl-2651	203	16	royalty	royalty	NOUN
cjgl-2651	203	17	payments	payment	NOUN
cjgl-2651	203	18	also	also	ADV
cjgl-2651	203	19	correspond	correspond	VERB
cjgl-2651	203	20	with	with	ADP
cjgl-2651	203	21	that	that	DET
cjgl-2651	203	22	description	description	NOUN
cjgl-2651	203	23	.	.	PUNCT
cjgl-2651	204	1	like	like	ADP
cjgl-2651	204	2	the	the	DET
cjgl-2651	204	3	interest	interest	NOUN
cjgl-2651	204	4	-	-	PUNCT
cjgl-2651	204	5	reporting	report	VERB
cjgl-2651	204	6	rules	rule	NOUN
cjgl-2651	204	7	,	,	PUNCT
cjgl-2651	204	8	§	§	PROPN
cjgl-2651	204	9	6050n	6050n	NUM
cjgl-2651	204	10	requires	require	VERB
cjgl-2651	204	11	those	those	PRON
cjgl-2651	204	12	who	who	PRON
cjgl-2651	204	13	pay	pay	VERB
cjgl-2651	204	14	$	$	SYM
cjgl-2651	204	15	10	10	NUM
cjgl-2651	204	16	or	or	CCONJ
cjgl-2651	204	17	more	more	ADJ
cjgl-2651	204	18	in	in	ADP
cjgl-2651	204	19	royalties	royalty	NOUN
cjgl-2651	204	20	as	as	ADV
cjgl-2651	204	21	well	well	ADV
cjgl-2651	204	22	as	as	ADP
cjgl-2651	204	23	those	those	PRON
cjgl-2651	204	24	who	who	PRON
cjgl-2651	204	25	receive	receive	VERB
cjgl-2651	204	26	and	and	CCONJ
cjgl-2651	204	27	disburse	disburse	VERB
cjgl-2651	204	28	payments	payment	NOUN
cjgl-2651	204	29	of	of	ADP
cjgl-2651	204	30	$	$	SYM
cjgl-2651	204	31	10	10	NUM
cjgl-2651	204	32	or	or	CCONJ
cjgl-2651	204	33	more	more	ADJ
cjgl-2651	204	34	of	of	ADP
cjgl-2651	204	35	royalties	royalty	NOUN
cjgl-2651	204	36	as	as	ADP
cjgl-2651	204	37	a	a	DET
cjgl-2651	204	38	nominee	nominee	NOUN
cjgl-2651	204	39	to	to	PART
cjgl-2651	204	40	file	file	VERB
cjgl-2651	204	41	an	an	DET
cjgl-2651	204	42	information	information	NOUN
cjgl-2651	204	43	return	return	NOUN
cjgl-2651	204	44	.	.	PUNCT
cjgl-2651	205	1	31	31	NUM
cjgl-2651	205	2	however	however	ADV
cjgl-2651	205	3	,	,	PUNCT
cjgl-2651	205	4	in	in	ADP
cjgl-2651	205	5	contrast	contrast	NOUN
cjgl-2651	205	6	to	to	ADP
cjgl-2651	205	7	§	§	PROPN
cjgl-2651	205	8	6049	6049	NUM
cjgl-2651	205	9	,	,	PUNCT
cjgl-2651	205	10	no	no	DET
cjgl-2651	205	11	mention	mention	NOUN
cjgl-2651	205	12	is	be	AUX
cjgl-2651	205	13	made	make	VERB
cjgl-2651	205	14	of	of	ADP
cjgl-2651	205	15	middlemen	middleman	NOUN
cjgl-2651	205	16	in	in	ADP
cjgl-2651	205	17	the	the	DET
cjgl-2651	205	18	text	text	NOUN
cjgl-2651	205	19	of	of	ADP
cjgl-2651	205	20	§	§	PROPN
cjgl-2651	205	21	6050n	6050n	NUM
cjgl-2651	205	22	.	.	PUNCT
cjgl-2651	206	1	nevertheless	nevertheless	ADV
cjgl-2651	206	2	,	,	PUNCT
cjgl-2651	206	3	the	the	DET
cjgl-2651	206	4	regulations	regulation	NOUN
cjgl-2651	206	5	under	under	ADP
cjgl-2651	206	6	§	§	PROPN
cjgl-2651	206	7	6050n	6050n	NOUN
cjgl-2651	206	8	,	,	PUNCT
cjgl-2651	206	9	though	though	SCONJ
cjgl-2651	206	10	rather	rather	ADV
cjgl-2651	206	11	sparse	sparse	ADJ
cjgl-2651	206	12	,	,	PUNCT
cjgl-2651	206	13	do	do	AUX
cjgl-2651	206	14	incorporate	incorporate	VERB
cjgl-2651	206	15	by	by	ADP
cjgl-2651	206	16	reference	reference	NOUN
cjgl-2651	206	17	the	the	DET
cjgl-2651	206	18	definition	definition	NOUN
cjgl-2651	206	19	of	of	ADP
cjgl-2651	206	20	"	"	PUNCT
cjgl-2651	206	21	payor	payor	NOUN
cjgl-2651	206	22	"	"	PUNCT
cjgl-2651	206	23	from	from	ADP
cjgl-2651	206	24	the	the	DET
cjgl-2651	206	25	interest	interest	NOUN
cjgl-2651	206	26	-	-	PUNCT
cjgl-2651	206	27	reporting	report	VERB
cjgl-2651	206	28	regulations	regulation	NOUN
cjgl-2651	206	29	.	.	PUNCT
cjgl-2651	207	1	32	32	NUM
cjgl-2651	207	2	that	that	DET
cjgl-2651	207	3	definition	definition	NOUN
cjgl-2651	207	4	,	,	PUNCT
cjgl-2651	207	5	in	in	ADP
cjgl-2651	207	6	turn	turn	NOUN
cjgl-2651	207	7	,	,	PUNCT
cjgl-2651	207	8	specifically	specifically	ADV
cjgl-2651	207	9	references	reference	NOUN
cjgl-2651	207	10	and	and	CCONJ
cjgl-2651	207	11	incorporates	incorporate	VERB
cjgl-2651	207	12	the	the	DET
cjgl-2651	207	13	definition	definition	NOUN
cjgl-2651	207	14	of	of	ADP
cjgl-2651	207	15	"	"	PUNCT
cjgl-2651	207	16	middleman	middleman	NOUN
cjgl-2651	207	17	"	"	PUNCT
cjgl-2651	207	18	in	in	ADP
cjgl-2651	207	19	the	the	DET
cjgl-2651	207	20	interestreporting	interestreporte	VERB
cjgl-2651	207	21	regulations	regulation	NOUN
cjgl-2651	207	22	quoted	quote	VERB
cjgl-2651	207	23	above	above	ADV
cjgl-2651	207	24	.	.	PUNCT
cjgl-2651	208	1	though	though	SCONJ
cjgl-2651	208	2	the	the	DET
cjgl-2651	208	3	placement	placement	NOUN
cjgl-2651	208	4	of	of	ADP
cjgl-2651	208	5	this	this	DET
cjgl-2651	208	6	incorporation	incorporation	NOUN
cjgl-2651	208	7	by	by	ADP
cjgl-2651	208	8	reference	reference	NOUN
cjgl-2651	208	9	in	in	ADP
cjgl-2651	208	10	the	the	DET
cjgl-2651	208	11	royalty	royalty	NOUN
cjgl-2651	208	12	regulations	regulation	NOUN
cjgl-2651	208	13	seems	seem	VERB
cjgl-2651	208	14	to	to	PART
cjgl-2651	208	15	be	be	AUX
cjgl-2651	208	16	aimed	aim	VERB
cjgl-2651	208	17	specifically	specifically	ADV
cjgl-2651	208	18	at	at	ADP
cjgl-2651	208	19	an	an	DET
cjgl-2651	208	20	exemption	exemption	NOUN
cjgl-2651	208	21	from	from	ADP
cjgl-2651	208	22	reporting	report	VERB
cjgl-2651	208	23	for	for	ADP
cjgl-2651	208	24	certain	certain	ADJ
cjgl-2651	208	25	foreign	foreign	ADJ
cjgl-2651	208	26	-	-	PUNCT
cjgl-2651	208	27	related	relate	VERB
cjgl-2651	208	28	items	item	NOUN
cjgl-2651	208	29	,	,	PUNCT
cjgl-2651	208	30	it	it	PRON
cjgl-2651	208	31	does	do	AUX
cjgl-2651	208	32	apply	apply	VERB
cjgl-2651	208	33	to	to	ADP
cjgl-2651	208	34	"	"	PUNCT
cjgl-2651	208	35	this	this	DET
cjgl-2651	208	36	section	section	NOUN
cjgl-2651	208	37	,	,	PUNCT
cjgl-2651	208	38	"	"	PUNCT
cjgl-2651	208	39	which	which	PRON
cjgl-2651	208	40	would	would	AUX
cjgl-2651	208	41	seem	seem	VERB
cjgl-2651	208	42	to	to	PART
cjgl-2651	208	43	mean	mean	VERB
cjgl-2651	208	44	the	the	DET
cjgl-2651	208	45	entirety	entirety	NOUN
cjgl-2651	208	46	of	of	ADP
cjgl-2651	208	47	treasury	treasury	PROPN
cjgl-2651	208	48	regulation	regulation	NOUN
cjgl-2651	208	49	§	§	PROPN
cjgl-2651	208	50	1.6050ni	1.6050ni	NUM
cjgl-2651	208	51	and	and	CCONJ
cjgl-2651	208	52	not	not	PART
cjgl-2651	208	53	just	just	ADV
cjgl-2651	208	54	the	the	DET
cjgl-2651	208	55	exemption	exemption	NOUN
cjgl-2651	208	56	for	for	ADP
cjgl-2651	208	57	certain	certain	ADJ
cjgl-2651	208	58	foreign	foreign	ADJ
cjgl-2651	208	59	-	-	PUNCT
cjgl-2651	208	60	related	relate	VERB
cjgl-2651	208	61	items	item	NOUN
cjgl-2651	208	62	.	.	PUNCT
cjgl-2651	209	1	accordingly	accordingly	ADV
cjgl-2651	209	2	,	,	PUNCT
cjgl-2651	209	3	it	it	PRON
cjgl-2651	209	4	is	be	AUX
cjgl-2651	209	5	possible	possible	ADJ
cjgl-2651	209	6	to	to	PART
cjgl-2651	209	7	read	read	VERB
cjgl-2651	209	8	the	the	DET
cjgl-2651	209	9	regulations	regulation	NOUN
cjgl-2651	209	10	under	under	ADP
cjgl-2651	209	11	§	§	PROPN
cjgl-2651	209	12	6050n	6050n	NOUN
cjgl-2651	209	13	as	as	ADP
cjgl-2651	209	14	likewise	likewise	ADV
cjgl-2651	209	15	comporting	comport	VERB
cjgl-2651	209	16	with	with	ADP
cjgl-2651	209	17	the	the	DET
cjgl-2651	209	18	general	general	ADJ
cjgl-2651	209	19	instructions	instruction	NOUN
cjgl-2651	209	20	for	for	ADP
cjgl-2651	209	21	form	form	NOUN
cjgl-2651	209	22	1099	1099	NUM
cjgl-2651	209	23	.	.	PUNCT
cjgl-2651	210	1	3	3	X
cjgl-2651	210	2	.	.	X
cjgl-2651	210	3	section	section	NOUN
cjgl-2651	210	4	6042	6042	NUM
cjgl-2651	210	5	:	:	PUNCT
cjgl-2651	211	1	dividend	dividend	NOUN
cjgl-2651	211	2	reporting	report	VERB
cjgl-2651	211	3	30	30	NUM
cjgl-2651	212	1	i	i	PROPN
cjgl-2651	212	2	d.	d.	PROPN
cjgl-2651	212	3	§	§	PROPN
cjgl-2651	212	4	1.6049	1.6049	NUM
cjgl-2651	212	5	-	-	SYM
cjgl-2651	212	6	4(f)(4)(i	4(f)(4)(i	NUM
cjgl-2651	212	7	)	)	PUNCT
cjgl-2651	212	8	.	.	PUNCT
cjgl-2651	213	1	31	31	NUM
cjgl-2651	213	2	i.r.c	i.r.c	NOUN
cjgl-2651	213	3	.	.	PUNCT
cjgl-2651	214	1	§	§	PROPN
cjgl-2651	214	2	6050n(a	6050n(a	NUM
cjgl-2651	214	3	)	)	PUNCT
cjgl-2651	214	4	.	.	PUNCT
cjgl-2651	215	1	32	32	NUM
cjgl-2651	215	2	treas	trea	NOUN
cjgl-2651	215	3	.	.	PUNCT
cjgl-2651	216	1	reg	reg	NOUN
cjgl-2651	216	2	.	.	PUNCT
cjgl-2651	217	1	§	§	PROPN
cjgl-2651	217	2	1.6050n	1.6050n	PROPN
cjgl-2651	217	3	-	-	PUNCT
cjgl-2651	217	4	i(c)(2)(i	i(c)(2)(i	NOUN
cjgl-2651	217	5	)	)	PUNCT
cjgl-2651	217	6	(	(	PUNCT
cjgl-2651	217	7	as	as	ADV
cjgl-2651	217	8	amendcd	amendcd	ADV
cjgl-2651	217	9	in	in	ADP
cjgl-2651	217	10	1999	1999	NUM
cjgl-2651	217	11	)	)	PUNCT
cjgl-2651	217	12	(	(	PUNCT
cjgl-2651	217	13	incorporating	incorporate	VERB
cjgl-2651	217	14	the	the	DET
cjgl-2651	217	15	dcfinition	dcfinition	NOUN
cjgl-2651	217	16	of	of	ADP
cjgl-2651	217	17	"	"	PUNCT
cjgl-2651	217	18	payor	payor	NOUN
cjgl-2651	217	19	"	"	PUNCT
cjgl-2651	217	20	from	from	ADP
cjgl-2651	217	21	trcas	trcas	PROPN
cjgl-2651	217	22	.	.	PUNCT
cjgl-2651	218	1	rcg	rcg	PROPN
cjgl-2651	218	2	.	.	PUNCT
cjgl-2651	219	1	§	§	PROPN
cjgl-2651	219	2	1.6049	1.6049	NUM
cjgl-2651	219	3	-	-	PUNCT
cjgl-2651	219	4	4(a	4(a	NUM
cjgl-2651	219	5	)	)	PUNCT
cjgl-2651	219	6	by	by	ADP
cjgl-2651	219	7	rcfcrcncc	rcfcrcncc	NOUN
cjgl-2651	219	8	)	)	PUNCT
cjgl-2651	219	9	.	.	PUNCT
cjgl-2651	220	1	columbia	columbia	PROPN
cjgl-2651	220	2	journal	journal	PROPN
cjgl-2651	220	3	of	of	ADP
cjgl-2651	220	4	gender	gender	NOUN
cjgl-2651	220	5	and	and	CCONJ
cjgl-2651	220	6	law	law	NOUN
cjgl-2651	220	7	however	however	ADV
cjgl-2651	220	8	,	,	PUNCT
cjgl-2651	220	9	the	the	DET
cjgl-2651	220	10	rules	rule	NOUN
cjgl-2651	220	11	regarding	regard	VERB
cjgl-2651	220	12	the	the	DET
cjgl-2651	220	13	reporting	reporting	NOUN
cjgl-2651	220	14	of	of	ADP
cjgl-2651	220	15	dividend	dividend	NOUN
cjgl-2651	220	16	payments	payment	NOUN
cjgl-2651	220	17	can	can	AUX
cjgl-2651	220	18	not	not	PART
cjgl-2651	220	19	be	be	AUX
cjgl-2651	220	20	read	read	VERB
cjgl-2651	220	21	so	so	ADV
cjgl-2651	220	22	charitably	charitably	ADV
cjgl-2651	220	23	.	.	PUNCT
cjgl-2651	221	1	like	like	ADP
cjgl-2651	221	2	the	the	DET
cjgl-2651	221	3	interest	interest	NOUN
cjgl-2651	221	4	and	and	CCONJ
cjgl-2651	221	5	royalty	royalty	NOUN
cjgl-2651	221	6	reporting	reporting	NOUN
cjgl-2651	221	7	rules	rule	NOUN
cjgl-2651	221	8	,	,	PUNCT
cjgl-2651	221	9	§	§	PROPN
cjgl-2651	221	10	6042	6042	NUM
cjgl-2651	221	11	requires	require	VERB
cjgl-2651	221	12	those	those	PRON
cjgl-2651	221	13	who	who	PRON
cjgl-2651	221	14	pay	pay	VERB
cjgl-2651	221	15	si0	si0	NOUN
cjgl-2651	221	16	or	or	CCONJ
cjgl-2651	221	17	more	more	ADJ
cjgl-2651	221	18	in	in	ADP
cjgl-2651	221	19	dividends	dividend	NOUN
cjgl-2651	221	20	as	as	ADV
cjgl-2651	221	21	well	well	ADV
cjgl-2651	221	22	as	as	ADP
cjgl-2651	221	23	those	those	PRON
cjgl-2651	221	24	who	who	PRON
cjgl-2651	221	25	receive	receive	VERB
cjgl-2651	221	26	and	and	CCONJ
cjgl-2651	221	27	disburse	disburse	VERB
cjgl-2651	221	28	payments	payment	NOUN
cjgl-2651	221	29	of	of	ADP
cjgl-2651	221	30	$	$	SYM
cjgl-2651	221	31	10	10	NUM
cjgl-2651	221	32	or	or	CCONJ
cjgl-2651	221	33	more	more	ADJ
cjgl-2651	221	34	of	of	ADP
cjgl-2651	221	35	dividends	dividend	NOUN
cjgl-2651	221	36	as	as	ADP
cjgl-2651	221	37	a	a	DET
cjgl-2651	221	38	nominee	nominee	NOUN
cjgl-2651	221	39	to	to	PART
cjgl-2651	221	40	file	file	VERB
cjgl-2651	221	41	an	an	DET
cjgl-2651	221	42	information	information	NOUN
cjgl-2651	221	43	return	return	NOUN
cjgl-2651	221	44	.	.	PUNCT
cjgl-2651	222	1	33	33	NUM
cjgl-2651	223	1	and	and	CCONJ
cjgl-2651	223	2	,	,	PUNCT
cjgl-2651	223	3	as	as	SCONJ
cjgl-2651	223	4	was	be	AUX
cjgl-2651	223	5	the	the	DET
cjgl-2651	223	6	case	case	NOUN
cjgl-2651	223	7	with	with	ADP
cjgl-2651	223	8	§	§	PROPN
cjgl-2651	223	9	6050n	6050n	NOUN
cjgl-2651	223	10	and	and	CCONJ
cjgl-2651	223	11	in	in	ADP
cjgl-2651	223	12	contrast	contrast	NOUN
cjgl-2651	223	13	to	to	ADP
cjgl-2651	223	14	§	§	PROPN
cjgl-2651	223	15	6049	6049	NUM
cjgl-2651	223	16	,	,	PUNCT
cjgl-2651	223	17	no	no	DET
cjgl-2651	223	18	mention	mention	NOUN
cjgl-2651	223	19	is	be	AUX
cjgl-2651	223	20	made	make	VERB
cjgl-2651	223	21	of	of	ADP
cjgl-2651	223	22	middlemen	middleman	NOUN
cjgl-2651	223	23	in	in	ADP
cjgl-2651	223	24	the	the	DET
cjgl-2651	223	25	text	text	NOUN
cjgl-2651	223	26	of	of	ADP
cjgl-2651	223	27	§	§	PROPN
cjgl-2651	223	28	6042	6042	NUM
cjgl-2651	223	29	.	.	PUNCT
cjgl-2651	224	1	the	the	DET
cjgl-2651	224	2	regulations	regulation	NOUN
cjgl-2651	224	3	under	under	ADP
cjgl-2651	224	4	§	§	PROPN
cjgl-2651	224	5	6042	6042	NUM
cjgl-2651	224	6	do	do	AUX
cjgl-2651	224	7	seem	seem	VERB
cjgl-2651	224	8	to	to	PART
cjgl-2651	224	9	fill	fill	VERB
cjgl-2651	224	10	this	this	DET
cjgl-2651	224	11	gap	gap	NOUN
cjgl-2651	224	12	in	in	ADP
cjgl-2651	224	13	the	the	DET
cjgl-2651	224	14	definition	definition	NOUN
cjgl-2651	224	15	of	of	ADP
cjgl-2651	224	16	"	"	PUNCT
cjgl-2651	224	17	nominee	nominee	NOUN
cjgl-2651	224	18	"	"	PUNCT
cjgl-2651	224	19	:	:	PUNCT
cjgl-2651	224	20	for	for	ADP
cjgl-2651	224	21	purposes	purpose	NOUN
cjgl-2651	224	22	of	of	ADP
cjgl-2651	224	23	this	this	DET
cjgl-2651	224	24	section	section	NOUN
cjgl-2651	224	25	,	,	PUNCT
cjgl-2651	224	26	a	a	DET
cjgl-2651	224	27	person	person	NOUN
cjgl-2651	224	28	who	who	PRON
cjgl-2651	224	29	receives	receive	VERB
cjgl-2651	224	30	a	a	DET
cjgl-2651	224	31	dividend	dividend	NOUN
cjgl-2651	224	32	shall	shall	AUX
cjgl-2651	224	33	be	be	AUX
cjgl-2651	224	34	considered	consider	VERB
cjgl-2651	224	35	to	to	PART
cjgl-2651	224	36	have	have	AUX
cjgl-2651	224	37	received	receive	VERB
cjgl-2651	224	38	it	it	PRON
cjgl-2651	224	39	as	as	ADP
cjgl-2651	224	40	a	a	DET
cjgl-2651	224	41	nominee	nominee	NOUN
cjgl-2651	224	42	if	if	SCONJ
cjgl-2651	224	43	he	he	PRON
cjgl-2651	224	44	is	be	AUX
cjgl-2651	224	45	not	not	PART
cjgl-2651	224	46	the	the	DET
cjgl-2651	224	47	actual	actual	ADJ
cjgl-2651	224	48	owner	owner	NOUN
cjgl-2651	224	49	of	of	ADP
cjgl-2651	224	50	such	such	ADJ
cjgl-2651	224	51	dividend	dividend	NOUN
cjgl-2651	224	52	and	and	CCONJ
cjgl-2651	224	53	if	if	SCONJ
cjgl-2651	224	54	he	he	PRON
cjgl-2651	224	55	was	be	AUX
cjgl-2651	224	56	required	require	VERB
cjgl-2651	224	57	under	under	ADP
cjgl-2651	224	58	§	§	PROPN
cjgl-2651	224	59	1.6109	1.6109	NUM
cjgl-2651	224	60	-	-	SYM
cjgl-2651	224	61	1	1	NUM
cjgl-2651	224	62	to	to	PART
cjgl-2651	224	63	furnish	furnish	VERB
cjgl-2651	224	64	his	his	PRON
cjgl-2651	224	65	identifying	identify	VERB
cjgl-2651	224	66	number	number	NOUN
cjgl-2651	224	67	to	to	ADP
cjgl-2651	224	68	the	the	DET
cjgl-2651	224	69	payer	payer	NOUN
cjgl-2651	224	70	of	of	ADP
cjgl-2651	224	71	the	the	DET
cjgl-2651	224	72	dividend	dividend	NOUN
cjgl-2651	224	73	(	(	PUNCT
cjgl-2651	224	74	or	or	CCONJ
cjgl-2651	224	75	would	would	AUX
cjgl-2651	224	76	have	have	AUX
cjgl-2651	224	77	been	be	AUX
cjgl-2651	224	78	so	so	ADV
cjgl-2651	224	79	required	require	VERB
cjgl-2651	224	80	if	if	SCONJ
cjgl-2651	224	81	the	the	DET
cjgl-2651	224	82	total	total	NOUN
cjgl-2651	224	83	of	of	ADP
cjgl-2651	224	84	such	such	ADJ
cjgl-2651	224	85	dividends	dividend	NOUN
cjgl-2651	224	86	for	for	ADP
cjgl-2651	224	87	the	the	DET
cjgl-2651	224	88	year	year	NOUN
cjgl-2651	224	89	had	have	AUX
cjgl-2651	224	90	been	be	AUX
cjgl-2651	224	91	$	$	SYM
cjgl-2651	224	92	10	10	NUM
cjgl-2651	224	93	or	or	CCONJ
cjgl-2651	224	94	more	more	ADJ
cjgl-2651	224	95	)	)	PUNCT
cjgl-2651	224	96	,	,	PUNCT
cjgl-2651	224	97	and	and	CCONJ
cjgl-2651	224	98	such	such	ADJ
cjgl-2651	224	99	number	number	NOUN
cjgl-2651	224	100	was	be	AUX
cjgl-2651	224	101	(	(	PUNCT
cjgl-2651	224	102	or	or	CCONJ
cjgl-2651	224	103	would	would	AUX
cjgl-2651	224	104	have	have	AUX
cjgl-2651	224	105	been	be	AUX
cjgl-2651	224	106	)	)	PUNCT
cjgl-2651	224	107	required	require	VERB
cjgl-2651	224	108	to	to	PART
cjgl-2651	224	109	be	be	AUX
cjgl-2651	224	110	included	include	VERB
cjgl-2651	224	111	on	on	ADP
cjgl-2651	224	112	an	an	DET
cjgl-2651	224	113	information	information	NOUN
cjgl-2651	224	114	return	return	NOUN
cjgl-2651	224	115	filed	file	VERB
cjgl-2651	224	116	by	by	ADP
cjgl-2651	224	117	the	the	DET
cjgl-2651	224	118	payer	payer	NOUN
cjgl-2651	224	119	with	with	ADP
cjgl-2651	224	120	respect	respect	NOUN
cjgl-2651	224	121	to	to	ADP
cjgl-2651	224	122	the	the	DET
cjgl-2651	224	123	dividend	dividend	NOUN
cjgl-2651	224	124	.	.	PUNCT
cjgl-2651	225	1	34	34	NUM
cjgl-2651	225	2	this	this	DET
cjgl-2651	225	3	regulation	regulation	NOUN
cjgl-2651	225	4	goes	go	VERB
cjgl-2651	225	5	on	on	ADV
cjgl-2651	225	6	,	,	PUNCT
cjgl-2651	225	7	however	however	ADV
cjgl-2651	225	8	,	,	PUNCT
cjgl-2651	225	9	to	to	PART
cjgl-2651	225	10	depart	depart	VERB
cjgl-2651	225	11	significantly	significantly	ADV
cjgl-2651	225	12	from	from	ADP
cjgl-2651	225	13	the	the	DET
cjgl-2651	225	14	scope	scope	NOUN
cjgl-2651	225	15	of	of	ADP
cjgl-2651	225	16	the	the	DET
cjgl-2651	225	17	definition	definition	NOUN
cjgl-2651	225	18	of	of	ADP
cjgl-2651	225	19	"	"	PUNCT
cjgl-2651	225	20	middleman	middleman	NOUN
cjgl-2651	225	21	"	"	PUNCT
cjgl-2651	225	22	in	in	ADP
cjgl-2651	225	23	the	the	DET
cjgl-2651	225	24	regulations	regulation	NOUN
cjgl-2651	225	25	under	under	ADP
cjgl-2651	225	26	§	§	PROPN
cjgl-2651	225	27	6049	6049	NUM
cjgl-2651	225	28	and	and	CCONJ
cjgl-2651	225	29	,	,	PUNCT
cjgl-2651	225	30	concomitantly	concomitantly	ADV
cjgl-2651	225	31	,	,	PUNCT
cjgl-2651	225	32	from	from	ADP
cjgl-2651	225	33	the	the	DET
cjgl-2651	225	34	scope	scope	NOUN
cjgl-2651	225	35	of	of	ADP
cjgl-2651	225	36	nominee/	nominee/	NUM
cjgl-2651	225	37	middleman	middleman	NOUN
cjgl-2651	225	38	reporting	reporting	NOUN
cjgl-2651	225	39	mandated	mandate	VERB
cjgl-2651	225	40	by	by	ADP
cjgl-2651	225	41	the	the	DET
cjgl-2651	225	42	general	general	ADJ
cjgl-2651	225	43	instructions	instruction	NOUN
cjgl-2651	225	44	for	for	ADP
cjgl-2651	225	45	fonn	fonn	NOUN
cjgl-2651	225	46	1099	1099	NUM
cjgl-2651	225	47	:	:	PUNCT
cjgl-2651	226	1	[	[	X
cjgl-2651	226	2	a	a	X
cjgl-2651	226	3	]	]	X
cjgl-2651	226	4	person	person	NOUN
cjgl-2651	226	5	shall	shall	AUX
cjgl-2651	226	6	not	not	PART
cjgl-2651	226	7	be	be	AUX
cjgl-2651	226	8	considered	consider	VERB
cjgl-2651	226	9	to	to	PART
cjgl-2651	226	10	be	be	AUX
cjgl-2651	226	11	a	a	DET
cjgl-2651	226	12	nominee	nominee	NOUN
cjgl-2651	226	13	as	as	ADP
cjgl-2651	226	14	to	to	ADP
cjgl-2651	226	15	any	any	DET
cjgl-2651	226	16	portion	portion	NOUN
cjgl-2651	226	17	of	of	ADP
cjgl-2651	226	18	a	a	DET
cjgl-2651	226	19	dividend	dividend	NOUN
cjgl-2651	226	20	which	which	PRON
cjgl-2651	226	21	is	be	AUX
cjgl-2651	226	22	actually	actually	ADV
cjgl-2651	226	23	owned	own	VERB
cjgl-2651	226	24	by	by	ADP
cjgl-2651	226	25	another	another	DET
cjgl-2651	226	26	person	person	NOUN
cjgl-2651	226	27	whose	whose	DET
cjgl-2651	226	28	name	name	NOUN
cjgl-2651	226	29	is	be	AUX
cjgl-2651	226	30	also	also	ADV
cjgl-2651	226	31	shown	show	VERB
cjgl-2651	226	32	on	on	ADP
cjgl-2651	226	33	the	the	DET
cjgl-2651	226	34	information	information	NOUN
cjgl-2651	226	35	return	return	NOUN
cjgl-2651	226	36	filed	file	VERB
cjgl-2651	226	37	by	by	ADP
cjgl-2651	226	38	the	the	DET
cjgl-2651	226	39	payer	payer	NOUN
cjgl-2651	226	40	-or	-or	X
cjgl-2651	226	41	nominee	nominee	NOUN
cjgl-2651	226	42	with	with	ADP
cjgl-2651	226	43	respect	respect	NOUN
cjgl-2651	226	44	to	to	ADP
cjgl-2651	226	45	such	such	ADJ
cjgl-2651	226	46	dividend	dividend	NOUN
cjgl-2651	226	47	.	.	PUNCT
cjgl-2651	227	1	thus	thus	ADV
cjgl-2651	227	2	,	,	PUNCT
cjgl-2651	227	3	in	in	ADP
cjgl-2651	227	4	the	the	DET
cjgl-2651	227	5	case	case	NOUN
cjgl-2651	227	6	of	of	ADP
cjgl-2651	227	7	stock	stock	NOUN
cjgl-2651	227	8	jointly	jointly	ADV
cjgl-2651	227	9	owned	own	VERB
cjgl-2651	227	10	by	by	ADP
cjgl-2651	227	11	a	a	DET
cjgl-2651	227	12	husband	husband	NOUN
cjgl-2651	227	13	and	and	CCONJ
cjgl-2651	227	14	wife	wife	NOUN
cjgl-2651	227	15	,	,	PUNCT
cjgl-2651	227	16	the	the	DET
cjgl-2651	227	17	husband	husband	NOUN
cjgl-2651	227	18	will	will	AUX
cjgl-2651	227	19	not	not	PART
cjgl-2651	227	20	be	be	AUX
cjgl-2651	227	21	considered	consider	VERB
cjgl-2651	227	22	as	as	ADP
cjgl-2651	227	23	receiving	receive	VERB
cjgl-2651	227	24	any	any	DET
cjgl-2651	227	25	portion	portion	NOUN
cjgl-2651	227	26	of	of	ADP
cjgl-2651	227	27	a	a	DET
cjgl-2651	227	28	dividend	dividend	NOUN
cjgl-2651	227	29	on	on	ADP
cjgl-2651	227	30	that	that	DET
cjgl-2651	227	31	stock	stock	NOUN
cjgl-2651	227	32	as	as	ADP
cjgl-2651	227	33	a	a	DET
cjgl-2651	227	34	33	33	NUM
cjgl-2651	227	35	i.r.c	i.r.c	NOUN
cjgl-2651	227	36	.	.	PUNCT
cjgl-2651	228	1	§	§	PROPN
cjgl-2651	228	2	6042(a	6042(a	NUM
cjgl-2651	228	3	)	)	PUNCT
cjgl-2651	228	4	.	.	PUNCT
cjgl-2651	229	1	14	14	NUM
cjgl-2651	229	2	treas	trea	NOUN
cjgl-2651	229	3	.	.	PUNCT
cjgl-2651	230	1	rcg	rcg	PROPN
cjgl-2651	230	2	.	.	PUNCT
cjgl-2651	231	1	§	§	PROPN
cjgl-2651	231	2	1.6042	1.6042	NUM
cjgl-2651	231	3	-	-	SYM
cjgl-2651	231	4	2(a)(2	2(a)(2	NUM
cjgl-2651	231	5	)	)	PUNCT
cjgl-2651	231	6	(	(	PUNCT
cjgl-2651	231	7	as	as	ADP
cjgl-2651	231	8	amcndcd	amcndcd	PROPN
cjgl-2651	231	9	in	in	ADP
cjgl-2651	231	10	2000	2000	NUM
cjgl-2651	231	11	)	)	PUNCT
cjgl-2651	231	12	.	.	PUNCT
cjgl-2651	232	1	columbia	columbia	PROPN
cjgl-2651	232	2	journal	journal	PROPN
cjgl-2651	232	3	of	of	ADP
cjgl-2651	232	4	gender	gender	NOUN
cjgl-2651	232	5	and	and	CCONJ
cjgl-2651	232	6	law	law	NOUN
cjgl-2651	232	7	nominee	nominee	NOUN
cjgl-2651	232	8	for	for	ADP
cjgl-2651	232	9	his	his	PRON
cjgl-2651	232	10	wife	wife	NOUN
cjgl-2651	232	11	if	if	SCONJ
cjgl-2651	232	12	his	his	PRON
cjgl-2651	232	13	wife	wife	NOUN
cjgl-2651	232	14	's	's	PART
cjgl-2651	232	15	name	name	NOUN
cjgl-2651	232	16	is	be	AUX
cjgl-2651	232	17	included	include	VERB
cjgl-2651	232	18	on	on	ADP
cjgl-2651	232	19	the	the	DET
cjgl-2651	232	20	information	information	NOUN
cjgl-2651	232	21	return	return	NOUN
cjgl-2651	232	22	filed	file	VERB
cjgl-2651	232	23	by	by	ADP
cjgl-2651	232	24	the	the	DET
cjgl-2651	232	25	payer	payer	NOUN
cjgl-2651	232	26	with	with	ADP
cjgl-2651	232	27	respect	respect	NOUN
cjgl-2651	232	28	to	to	ADP
cjgl-2651	232	29	the	the	DET
cjgl-2651	232	30	dividend	dividend	NOUN
cjgl-2651	232	31	.	.	PUNCT
cjgl-2651	233	1	35	35	NUM
cjgl-2651	233	2	though	though	SCONJ
cjgl-2651	233	3	this	this	DET
cjgl-2651	233	4	regulation	regulation	NOUN
cjgl-2651	233	5	uses	use	VERB
cjgl-2651	233	6	a	a	DET
cjgl-2651	233	7	married	married	ADJ
cjgl-2651	233	8	couple	couple	NOUN
cjgl-2651	233	9	to	to	PART
cjgl-2651	233	10	illustrate	illustrate	VERB
cjgl-2651	233	11	this	this	DET
cjgl-2651	233	12	exception	exception	NOUN
cjgl-2651	233	13	,	,	PUNCT
cjgl-2651	233	14	the	the	DET
cjgl-2651	233	15	exception	exception	NOUN
cjgl-2651	233	16	,	,	PUNCT
cjgl-2651	233	17	by	by	ADP
cjgl-2651	233	18	its	its	PRON
cjgl-2651	233	19	own	own	ADJ
cjgl-2651	233	20	terms	term	NOUN
cjgl-2651	233	21	,	,	PUNCT
cjgl-2651	233	22	applies	apply	VERB
cjgl-2651	233	23	to	to	ADP
cjgl-2651	233	24	any	any	DET
cjgl-2651	233	25	joint	joint	ADJ
cjgl-2651	233	26	owners	owner	NOUN
cjgl-2651	233	27	of	of	ADP
cjgl-2651	233	28	stock	stock	NOUN
cjgl-2651	233	29	whose	whose	DET
cjgl-2651	233	30	names	name	NOUN
cjgl-2651	233	31	both	both	PRON
cjgl-2651	233	32	appear	appear	VERB
cjgl-2651	233	33	on	on	ADP
cjgl-2651	233	34	the	the	DET
cjgl-2651	233	35	form	form	NOUN
cjgl-2651	233	36	1099div	1099div	NUM
cjgl-2651	233	37	issued	issue	VERB
cjgl-2651	233	38	by	by	ADP
cjgl-2651	233	39	the	the	DET
cjgl-2651	233	40	payer	payer	NOUN
cjgl-2651	233	41	of	of	ADP
cjgl-2651	233	42	the	the	DET
cjgl-2651	233	43	dividend	dividend	NOUN
cjgl-2651	233	44	.	.	PUNCT
cjgl-2651	234	1	36	36	NUM
cjgl-2651	234	2	yet	yet	ADV
cjgl-2651	234	3	,	,	PUNCT
cjgl-2651	234	4	despite	despite	SCONJ
cjgl-2651	234	5	this	this	DET
cjgl-2651	234	6	broadly	broadly	ADV
cjgl-2651	234	7	worded	word	VERB
cjgl-2651	234	8	exception	exception	NOUN
cjgl-2651	234	9	in	in	ADP
cjgl-2651	234	10	the	the	DET
cjgl-2651	234	11	regulations	regulation	NOUN
cjgl-2651	234	12	under	under	ADP
cjgl-2651	234	13	§	§	PROPN
cjgl-2651	234	14	6042	6042	NUM
cjgl-2651	234	15	,	,	PUNCT
cjgl-2651	234	16	the	the	DET
cjgl-2651	234	17	general	general	ADJ
cjgl-2651	234	18	instructions	instruction	NOUN
cjgl-2651	234	19	for	for	ADP
cjgl-2651	234	20	form	form	NOUN
cjgl-2651	234	21	1099	1099	NUM
cjgl-2651	234	22	do	do	AUX
cjgl-2651	234	23	not	not	PART
cjgl-2651	234	24	appear	appear	VERB
cjgl-2651	234	25	to	to	PART
cjgl-2651	234	26	absolve	absolve	VERB
cjgl-2651	234	27	the	the	DET
cjgl-2651	234	28	recipient	recipient	NOUN
cjgl-2651	234	29	of	of	ADP
cjgl-2651	234	30	a	a	DET
cjgl-2651	234	31	form	form	NOUN
cjgl-2651	234	32	1099	1099	NUM
cjgl-2651	234	33	-	-	PUNCT
cjgl-2651	234	34	div	div	NOUN
cjgl-2651	234	35	from	from	ADP
cjgl-2651	234	36	having	have	VERB
cjgl-2651	234	37	to	to	PART
cjgl-2651	234	38	furnish	furnish	VERB
cjgl-2651	234	39	a	a	DET
cjgl-2651	234	40	form	form	NOUN
cjgl-2651	234	41	1099	1099	NUM
cjgl-2651	234	42	to	to	ADP
cjgl-2651	234	43	a	a	DET
cjgl-2651	234	44	joint	joint	ADJ
cjgl-2651	234	45	owner	owner	NOUN
cjgl-2651	234	46	(	(	PUNCT
cjgl-2651	234	47	with	with	ADP
cjgl-2651	234	48	a	a	DET
cjgl-2651	234	49	copy	copy	NOUN
cjgl-2651	234	50	to	to	ADP
cjgl-2651	234	51	the	the	DET
cjgl-2651	234	52	irs	irs	PROPN
cjgl-2651	234	53	transmitted	transmit	VERB
cjgl-2651	234	54	with	with	ADP
cjgl-2651	234	55	form	form	NOUN
cjgl-2651	234	56	1096	1096	NUM
cjgl-2651	234	57	)	)	PUNCT
cjgl-2651	234	58	,	,	PUNCT
cjgl-2651	234	59	unless	unless	SCONJ
cjgl-2651	234	60	the	the	DET
cjgl-2651	234	61	stock	stock	NOUN
cjgl-2651	234	62	happens	happen	VERB
cjgl-2651	234	63	to	to	PART
cjgl-2651	234	64	be	be	AUX
cjgl-2651	234	65	jointly	jointly	ADV
cjgl-2651	234	66	held	hold	VERB
cjgl-2651	234	67	by	by	ADP
cjgl-2651	234	68	a	a	DET
cjgl-2651	234	69	husband	husband	NOUN
cjgl-2651	234	70	and	and	CCONJ
cjgl-2651	234	71	wife	wife	NOUN
cjgl-2651	234	72	.	.	PUNCT
cjgl-2651	235	1	the	the	DET
cjgl-2651	235	2	regulations	regulation	NOUN
cjgl-2651	235	3	under	under	ADP
cjgl-2651	235	4	§	§	PROPN
cjgl-2651	235	5	§	§	PROPN
cjgl-2651	235	6	6042	6042	NUM
cjgl-2651	235	7	,	,	PUNCT
cjgl-2651	235	8	6049	6049	NUM
cjgl-2651	235	9	,	,	PUNCT
cjgl-2651	235	10	and	and	CCONJ
cjgl-2651	235	11	6050n	6050n	NOUN
cjgl-2651	235	12	thus	thus	ADV
cjgl-2651	235	13	paint	paint	VERB
cjgl-2651	235	14	a	a	DET
cjgl-2651	235	15	far	far	ADV
cjgl-2651	235	16	less	less	ADV
cjgl-2651	235	17	neat	neat	ADJ
cjgl-2651	235	18	and	and	CCONJ
cjgl-2651	235	19	coordinated	coordinated	ADJ
cjgl-2651	235	20	picture	picture	NOUN
cjgl-2651	235	21	than	than	SCONJ
cjgl-2651	235	22	do	do	VERB
cjgl-2651	235	23	the	the	DET
cjgl-2651	235	24	general	general	ADJ
cjgl-2651	235	25	instructions	instruction	NOUN
cjgl-2651	235	26	for	for	ADP
cjgl-2651	235	27	form	form	NOUN
cjgl-2651	235	28	1099	1099	NUM
cjgl-2651	235	29	.	.	PUNCT
cjgl-2651	236	1	through	through	ADP
cjgl-2651	236	2	the	the	DET
cjgl-2651	236	3	general	general	ADJ
cjgl-2651	236	4	instructions	instruction	NOUN
cjgl-2651	236	5	for	for	ADP
cjgl-2651	236	6	form	form	NOUN
cjgl-2651	236	7	1099	1099	NUM
cjgl-2651	236	8	,	,	PUNCT
cjgl-2651	236	9	the	the	DET
cjgl-2651	236	10	irs	irs	PROPN
cjgl-2651	236	11	has	have	AUX
cjgl-2651	236	12	deliberately	deliberately	ADV
cjgl-2651	236	13	created	create	VERB
cjgl-2651	236	14	a	a	DET
cjgl-2651	236	15	uniform	uniform	ADJ
cjgl-2651	236	16	rule	rule	NOUN
cjgl-2651	236	17	for	for	ADP
cjgl-2651	236	18	nominee	nominee	NOUN
cjgl-2651	236	19	/	/	SYM
cjgl-2651	236	20	middleman	middleman	NOUN
cjgl-2651	236	21	reporting	report	VERB
cjgl-2651	236	22	where	where	SCONJ
cjgl-2651	236	23	none	none	NOUN
cjgl-2651	236	24	exists	exist	VERB
cjgl-2651	236	25	in	in	ADP
cjgl-2651	236	26	the	the	DET
cjgl-2651	236	27	corresponding	corresponding	ADJ
cjgl-2651	236	28	regulations	regulation	NOUN
cjgl-2651	236	29	.	.	PUNCT
cjgl-2651	237	1	simplification	simplification	NOUN
cjgl-2651	237	2	through	through	ADP
cjgl-2651	237	3	harmonization	harmonization	NOUN
cjgl-2651	237	4	may	may	AUX
cjgl-2651	237	5	be	be	AUX
cjgl-2651	237	6	a	a	DET
cjgl-2651	237	7	laudable	laudable	ADJ
cjgl-2651	237	8	goal	goal	NOUN
cjgl-2651	237	9	;	;	PUNCT
cjgl-2651	237	10	however	however	ADV
cjgl-2651	237	11	,	,	PUNCT
cjgl-2651	237	12	one	one	PRON
cjgl-2651	237	13	can	can	AUX
cjgl-2651	237	14	not	not	PART
cjgl-2651	237	15	help	help	VERB
cjgl-2651	237	16	but	but	CCONJ
cjgl-2651	237	17	observe	observe	VERB
cjgl-2651	237	18	that	that	SCONJ
cjgl-2651	237	19	the	the	DET
cjgl-2651	237	20	blanket	blanket	NOUN
cjgl-2651	237	21	exception	exception	NOUN
cjgl-2651	237	22	for	for	ADP
cjgl-2651	237	23	husbands	husband	NOUN
cjgl-2651	237	24	and	and	CCONJ
cjgl-2651	237	25	wives	wife	NOUN
cjgl-2651	237	26	in	in	ADP
cjgl-2651	237	27	the	the	DET
cjgl-2651	237	28	general	general	ADJ
cjgl-2651	237	29	instructions	instruction	NOUN
cjgl-2651	237	30	for	for	ADP
cjgl-2651	237	31	form	form	NOUN
cjgl-2651	237	32	1099	1099	NUM
cjgl-2651	237	33	is	be	AUX
cjgl-2651	237	34	completely	completely	ADV
cjgl-2651	237	35	unmoored	unmoored	ADJ
cjgl-2651	237	36	from	from	ADP
cjgl-2651	237	37	the	the	DET
cjgl-2651	237	38	text	text	NOUN
cjgl-2651	237	39	of	of	ADP
cjgl-2651	237	40	the	the	DET
cjgl-2651	237	41	statute	statute	NOUN
cjgl-2651	237	42	.	.	PUNCT
cjgl-2651	238	1	sections	section	NOUN
cjgl-2651	238	2	6042	6042	NUM
cjgl-2651	238	3	,	,	PUNCT
cjgl-2651	238	4	6049	6049	NUM
cjgl-2651	238	5	,	,	PUNCT
cjgl-2651	238	6	and	and	CCONJ
cjgl-2651	238	7	6050n	6050n	NOUN
cjgl-2651	238	8	all	all	PRON
cjgl-2651	238	9	speak	speak	VERB
cjgl-2651	238	10	generally	generally	ADV
cjgl-2651	238	11	of	of	ADP
cjgl-2651	238	12	nominees	nominee	NOUN
cjgl-2651	238	13	or	or	CCONJ
cjgl-2651	238	14	middlemen	middleman	NOUN
cjgl-2651	238	15	-	-	PUNCT
cjgl-2651	238	16	none	none	NOUN
cjgl-2651	238	17	of	of	ADP
cjgl-2651	238	18	these	these	DET
cjgl-2651	238	19	sections	section	NOUN
cjgl-2651	238	20	makes	make	VERB
cjgl-2651	238	21	specific	specific	ADJ
cjgl-2651	238	22	mention	mention	NOUN
cjgl-2651	238	23	of	of	ADP
cjgl-2651	238	24	spouses	spouse	NOUN
cjgl-2651	238	25	,	,	PUNCT
cjgl-2651	239	1	married	married	ADJ
cjgl-2651	239	2	couples	couple	NOUN
cjgl-2651	239	3	,	,	PUNCT
cjgl-2651	239	4	husbands	husband	NOUN
cjgl-2651	239	5	,	,	PUNCT
cjgl-2651	239	6	or	or	CCONJ
cjgl-2651	239	7	wives.3	wives.3	PROPN
cjgl-2651	239	8	7	7	NUM
cjgl-2651	239	9	the	the	DET
cjgl-2651	239	10	relevant	relevant	ADJ
cjgl-2651	239	11	legislative	legislative	ADJ
cjgl-2651	239	12	history	history	NOUN
cjgl-2651	239	13	provides	provide	VERB
cjgl-2651	239	14	no	no	DET
cjgl-2651	239	15	support	support	NOUN
cjgl-2651	239	16	35	35	NUM
cjgl-2651	239	17	i	i	PRON
cjgl-2651	239	18	d.	d.	PROPN
cjgl-2651	239	19	;	;	PUNCT
cjgl-2651	239	20	see	see	VERB
cjgl-2651	239	21	rosenbaum	rosenbaum	PROPN
cjgl-2651	239	22	v.	v.	ADP
cjgl-2651	239	23	comm'r	comm'r	PROPN
cjgl-2651	239	24	,	,	PUNCT
cjgl-2651	239	25	63	63	NUM
cjgl-2651	239	26	t.c.m	t.c.m	NOUN
cjgl-2651	239	27	.	.	PUNCT
cjgl-2651	240	1	(	(	PUNCT
cjgl-2651	240	2	cch	cch	NOUN
cjgl-2651	240	3	)	)	PUNCT
cjgl-2651	240	4	3033	3033	NUM
cjgl-2651	240	5	(	(	PUNCT
cjgl-2651	240	6	1992	1992	NUM
cjgl-2651	240	7	)	)	PUNCT
cjgl-2651	240	8	(	(	PUNCT
cjgl-2651	240	9	exception	exception	NOUN
cjgl-2651	240	10	unavailable	unavailable	ADJ
cjgl-2651	240	11	because	because	SCONJ
cjgl-2651	240	12	wife	wife	NOUN
cjgl-2651	240	13	's	's	PART
cjgl-2651	240	14	name	name	NOUN
cjgl-2651	240	15	was	be	AUX
cjgl-2651	240	16	not	not	PART
cjgl-2651	240	17	included	include	VERB
cjgl-2651	240	18	on	on	ADP
cjgl-2651	240	19	form	form	NOUN
cjgl-2651	240	20	1099	1099	NUM
cjgl-2651	240	21	provided	provide	VERB
cjgl-2651	240	22	to	to	ADP
cjgl-2651	240	23	husband	husband	NOUN
cjgl-2651	240	24	)	)	PUNCT
cjgl-2651	240	25	.	.	PUNCT
cjgl-2651	241	1	36	36	NUM
cjgl-2651	242	1	it	it	PRON
cjgl-2651	242	2	is	be	AUX
cjgl-2651	242	3	worth	worth	ADJ
cjgl-2651	242	4	noting	note	VERB
cjgl-2651	242	5	that	that	SCONJ
cjgl-2651	242	6	this	this	DET
cjgl-2651	242	7	same	same	ADJ
cjgl-2651	242	8	exception	exception	NOUN
cjgl-2651	242	9	existed	exist	VERB
cjgl-2651	242	10	under	under	ADP
cjgl-2651	242	11	§	§	PROPN
cjgl-2651	242	12	6049	6049	NUM
cjgl-2651	242	13	prior	prior	ADV
cjgl-2651	242	14	to	to	ADP
cjgl-2651	242	15	the	the	DET
cjgl-2651	242	16	amendment	amendment	NOUN
cjgl-2651	242	17	of	of	ADP
cjgl-2651	242	18	treasury	treasury	PROPN
cjgl-2651	242	19	regulations	regulation	NOUN
cjgl-2651	242	20	§	§	PROPN
cjgl-2651	242	21	1.6049	1.6049	NUM
cjgl-2651	242	22	-	-	SYM
cjgl-2651	242	23	4	4	NUM
cjgl-2651	242	24	in	in	ADP
cjgl-2651	242	25	1997	1997	NUM
cjgl-2651	242	26	.	.	PUNCT
cjgl-2651	243	1	compare	compare	VERB
cjgl-2651	243	2	t.d	t.d	PROPN
cjgl-2651	243	3	.	.	PROPN
cjgl-2651	243	4	8734	8734	NUM
cjgl-2651	243	5	,	,	PUNCT
cjgl-2651	243	6	1997	1997	NUM
cjgl-2651	243	7	-	-	SYM
cjgl-2651	243	8	2	2	NUM
cjgl-2651	243	9	c.b	c.b	PROPN
cjgl-2651	243	10	.	.	PROPN
cjgl-2651	243	11	109	109	NUM
cjgl-2651	243	12	(	(	PUNCT
cjgl-2651	243	13	amending	amend	VERB
cjgl-2651	243	14	treas	trea	NOUN
cjgl-2651	243	15	.	.	PUNCT
cjgl-2651	244	1	reg	reg	PROPN
cjgl-2651	244	2	.	.	PUNCT
cjgl-2651	245	1	§	§	PROPN
cjgl-2651	245	2	1.6049	1.6049	NUM
cjgl-2651	245	3	-	-	SYM
cjgl-2651	245	4	4(f)(4)(i	4(f)(4)(i	NUM
cjgl-2651	245	5	)	)	PUNCT
cjgl-2651	245	6	)	)	PUNCT
cjgl-2651	245	7	,	,	PUNCT
cjgl-2651	245	8	with	with	ADP
cjgl-2651	245	9	t.d	t.d	PROPN
cjgl-2651	245	10	.	.	PROPN
cjgl-2651	245	11	7881	7881	NUM
cjgl-2651	245	12	,	,	PUNCT
cjgl-2651	245	13	1983	1983	NUM
cjgl-2651	245	14	-	-	SYM
cjgl-2651	245	15	1	1	NUM
cjgl-2651	245	16	c.b	c.b	PROPN
cjgl-2651	245	17	.	.	PROPN
cjgl-2651	245	18	316	316	NUM
cjgl-2651	245	19	(	(	PUNCT
cjgl-2651	245	20	initially	initially	ADV
cjgl-2651	245	21	promulgating	promulgate	VERB
cjgl-2651	245	22	that	that	DET
cjgl-2651	245	23	same	same	ADJ
cjgl-2651	245	24	regulation	regulation	NOUN
cjgl-2651	245	25	)	)	PUNCT
cjgl-2651	245	26	.	.	PUNCT
cjgl-2651	246	1	no	no	DET
cjgl-2651	246	2	reason	reason	NOUN
cjgl-2651	246	3	was	be	AUX
cjgl-2651	246	4	given	give	VERB
cjgl-2651	246	5	in	in	ADP
cjgl-2651	246	6	the	the	DET
cjgl-2651	246	7	preamble	preamble	NOUN
cjgl-2651	246	8	to	to	ADP
cjgl-2651	246	9	either	either	CCONJ
cjgl-2651	246	10	the	the	DET
cjgl-2651	246	11	proposed	proposed	ADJ
cjgl-2651	246	12	or	or	CCONJ
cjgl-2651	246	13	final	final	ADJ
cjgl-2651	246	14	regulations	regulation	NOUN
cjgl-2651	246	15	for	for	ADP
cjgl-2651	246	16	this	this	DET
cjgl-2651	246	17	change	change	NOUN
cjgl-2651	246	18	.	.	PUNCT
cjgl-2651	247	1	see	see	VERB
cjgl-2651	247	2	t.d	t.d	PROPN
cjgl-2651	247	3	.	.	PROPN
cjgl-2651	247	4	8734	8734	NUM
cjgl-2651	247	5	,	,	PUNCT
cjgl-2651	247	6	1997	1997	NUM
cjgl-2651	247	7	-	-	SYM
cjgl-2651	247	8	2	2	NUM
cjgl-2651	247	9	c.b	c.b	PROPN
cjgl-2651	247	10	.	.	PROPN
cjgl-2651	247	11	109	109	NUM
cjgl-2651	247	12	;	;	PUNCT
cjgl-2651	247	13	information	information	NOUN
cjgl-2651	247	14	reporting	reporting	NOUN
cjgl-2651	247	15	and	and	CCONJ
cjgl-2651	247	16	backup	backup	ADJ
cjgl-2651	247	17	withholding	withholding	NOUN
cjgl-2651	247	18	,	,	PUNCT
cjgl-2651	247	19	1988	1988	NUM
cjgl-2651	247	20	-	-	SYM
cjgl-2651	247	21	1	1	NUM
cjgl-2651	247	22	c.b	c.b	PROPN
cjgl-2651	247	23	.	.	PROPN
cjgl-2651	247	24	892	892	NUM
cjgl-2651	247	25	(	(	PUNCT
cjgl-2651	247	26	proposed	propose	VERB
cjgl-2651	247	27	january	january	PROPN
cjgl-2651	247	28	1988	1988	NUM
cjgl-2651	247	29	)	)	PUNCT
cjgl-2651	247	30	(	(	PUNCT
cjgl-2651	247	31	to	to	PART
cjgl-2651	247	32	be	be	AUX
cjgl-2651	247	33	codified	codify	VERB
cjgl-2651	247	34	at	at	ADP
cjgl-2651	247	35	26	26	NUM
cjgl-2651	247	36	c.f.r	c.f.r	NOUN
cjgl-2651	247	37	.	.	PUNCT
cjgl-2651	248	1	pts	pts	PROPN
cjgl-2651	248	2	.	.	PROPN
cjgl-2651	248	3	1,31	1,31	NUM
cjgl-2651	248	4	,	,	PUNCT
cjgl-2651	248	5	and	and	CCONJ
cjgl-2651	248	6	35a	35a	NOUN
cjgl-2651	248	7	)	)	PUNCT
cjgl-2651	248	8	.	.	PUNCT
cjgl-2651	249	1	37	37	NUM
cjgl-2651	249	2	cf	cf	NOUN
cjgl-2651	249	3	i.r.c	i.r.c	NOUN
cjgl-2651	249	4	.	.	PUNCT
cjgl-2651	250	1	§	§	PROPN
cjgl-2651	250	2	§	§	PROPN
cjgl-2651	250	3	6042	6042	NUM
cjgl-2651	250	4	,	,	PUNCT
cjgl-2651	250	5	6049	6049	NUM
cjgl-2651	250	6	,	,	PUNCT
cjgl-2651	250	7	6050n	6050n	NUM
cjgl-2651	250	8	.	.	PUNCT
cjgl-2651	251	1	columbia	columbia	PROPN
cjgl-2651	251	2	journal	journal	PROPN
cjgl-2651	251	3	of	of	ADP
cjgl-2651	251	4	gender	gender	NOUN
cjgl-2651	251	5	and	and	CCONJ
cjgl-2651	251	6	law	law	NOUN
cjgl-2651	251	7	for	for	ADP
cjgl-2651	251	8	an	an	DET
cjgl-2651	251	9	exception	exception	NOUN
cjgl-2651	251	10	for	for	ADP
cjgl-2651	251	11	spouses	spouse	NOUN
cjgl-2651	251	12	either	either	ADV
cjgl-2651	251	13	.	.	PUNCT
cjgl-2651	252	1	38	38	NUM
cjgl-2651	252	2	furthermore	furthermore	ADV
cjgl-2651	252	3	,	,	PUNCT
cjgl-2651	252	4	as	as	SCONJ
cjgl-2651	252	5	discussed	discuss	VERB
cjgl-2651	252	6	earlier	early	ADV
cjgl-2651	252	7	,	,	PUNCT
cjgl-2651	252	8	there	there	PRON
cjgl-2651	252	9	is	be	VERB
cjgl-2651	252	10	no	no	DET
cjgl-2651	252	11	obvious	obvious	ADJ
cjgl-2651	252	12	rationale	rationale	NOUN
cjgl-2651	252	13	for	for	ADP
cjgl-2651	252	14	the	the	DET
cjgl-2651	252	15	irs	irs	PROPN
cjgl-2651	252	16	's	's	PART
cjgl-2651	252	17	unexplained	unexplained	ADJ
cjgl-2651	252	18	choice	choice	NOUN
cjgl-2651	252	19	to	to	PART
cjgl-2651	252	20	narrow	narrow	VERB
cjgl-2651	252	21	this	this	DET
cjgl-2651	252	22	exception	exception	NOUN
cjgl-2651	252	23	to	to	PART
cjgl-2651	252	24	cover	cover	VERB
cjgl-2651	252	25	only	only	ADV
cjgl-2651	252	26	different	different	ADJ
cjgl-2651	252	27	-	-	PUNCT
cjgl-2651	252	28	sex	sex	NOUN
cjgl-2651	252	29	married	married	ADJ
cjgl-2651	252	30	couples	couple	NOUN
cjgl-2651	252	31	.	.	PUNCT
cjgl-2651	253	1	39	39	NUM
cjgl-2651	253	2	c.	c.	NOUN
cjgl-2651	253	3	endemic	endemic	ADJ
cjgl-2651	253	4	privilegings	privileging	NOUN
cjgl-2651	253	5	in	in	ADP
cjgl-2651	253	6	the	the	DET
cjgl-2651	253	7	past	past	NOUN
cjgl-2651	253	8	,	,	PUNCT
cjgl-2651	253	9	all	all	PRON
cjgl-2651	253	10	of	of	ADP
cjgl-2651	253	11	the	the	DET
cjgl-2651	253	12	relevant	relevant	ADJ
cjgl-2651	253	13	regulations	regulation	NOUN
cjgl-2651	253	14	had	have	AUX
cjgl-2651	253	15	embraced	embrace	VERB
cjgl-2651	253	16	the	the	DET
cjgl-2651	253	17	dividend	dividend	NOUN
cjgl-2651	253	18	-	-	PUNCT
cjgl-2651	253	19	reporting	report	VERB
cjgl-2651	253	20	regulations	regulation	NOUN
cjgl-2651	253	21	'	'	PART
cjgl-2651	253	22	broad	broad	ADJ
cjgl-2651	253	23	exception	exception	NOUN
cjgl-2651	253	24	to	to	ADP
cjgl-2651	253	25	information	information	NOUN
cjgl-2651	253	26	reporting	reporting	NOUN
cjgl-2651	253	27	,	,	PUNCT
cjgl-2651	253	28	which	which	PRON
cjgl-2651	253	29	absolves	absolve	VERB
cjgl-2651	253	30	the	the	DET
cjgl-2651	253	31	recipient	recipient	NOUN
cjgl-2651	253	32	of	of	ADP
cjgl-2651	253	33	the	the	DET
cjgl-2651	253	34	form	form	NOUN
cjgl-2651	253	35	1099	1099	NUM
cjgl-2651	253	36	from	from	ADP
cjgl-2651	253	37	reporting	report	VERB
cjgl-2651	253	38	so	so	ADV
cjgl-2651	253	39	long	long	ADV
cjgl-2651	253	40	as	as	SCONJ
cjgl-2651	253	41	the	the	DET
cjgl-2651	253	42	payer	payer	NOUN
cjgl-2651	253	43	also	also	ADV
cjgl-2651	253	44	identifies	identify	VERB
cjgl-2651	253	45	the	the	DET
cjgl-2651	253	46	other	other	ADJ
cjgl-2651	253	47	joint	joint	ADJ
cjgl-2651	253	48	owner(s	owner(s	NOUN
cjgl-2651	253	49	)	)	PUNCT
cjgl-2651	253	50	on	on	ADP
cjgl-2651	253	51	that	that	DET
cjgl-2651	253	52	form	form	NOUN
cjgl-2651	253	53	.	.	PUNCT
cjgl-2651	254	1	40	40	NUM
cjgl-2651	254	2	then	then	ADV
cjgl-2651	254	3	,	,	PUNCT
cjgl-2651	254	4	for	for	ADP
cjgl-2651	254	5	no	no	DET
cjgl-2651	254	6	apparent	apparent	ADJ
cjgl-2651	254	7	reason	reason	NOUN
cjgl-2651	254	8	and	and	CCONJ
cjgl-2651	254	9	with	with	ADP
cjgl-2651	254	10	no	no	DET
cjgl-2651	254	11	explanation	explanation	NOUN
cjgl-2651	254	12	,	,	PUNCT
cjgl-2651	254	13	41	41	NUM
cjgl-2651	254	14	the	the	DET
cjgl-2651	254	15	federal	federal	ADJ
cjgl-2651	254	16	government	government	NOUN
cjgl-2651	254	17	narrowed	narrow	VERB
cjgl-2651	254	18	this	this	DET
cjgl-2651	254	19	exception	exception	NOUN
cjgl-2651	254	20	from	from	ADP
cjgl-2651	254	21	information	information	NOUN
cjgl-2651	254	22	reporting	reporting	NOUN
cjgl-2651	254	23	for	for	ADP
cjgl-2651	254	24	interest	interest	NOUN
cjgl-2651	254	25	(	(	PUNCT
cjgl-2651	254	26	and	and	CCONJ
cjgl-2651	254	27	,	,	PUNCT
cjgl-2651	254	28	derivatively	derivatively	ADV
cjgl-2651	254	29	,	,	PUNCT
cjgl-2651	254	30	royalty	royalty	NOUN
cjgl-2651	254	31	)	)	PUNCT
cjgl-2651	254	32	payments	payment	NOUN
cjgl-2651	254	33	so	so	SCONJ
cjgl-2651	254	34	that	that	SCONJ
cjgl-2651	254	35	it	it	PRON
cjgl-2651	254	36	now	now	ADV
cjgl-2651	254	37	covers	cover	VERB
cjgl-2651	254	38	only	only	ADV
cjgl-2651	254	39	married	married	ADJ
cjgl-2651	254	40	different	different	ADJ
cjgl-2651	254	41	-	-	PUNCT
cjgl-2651	254	42	sex	sex	NOUN
cjgl-2651	254	43	couples	couple	NOUN
cjgl-2651	254	44	.	.	PUNCT
cjgl-2651	255	1	it	it	PRON
cjgl-2651	255	2	also	also	ADV
cjgl-2651	255	3	issued	issue	VERB
cjgl-2651	255	4	instructions	instruction	NOUN
cjgl-2651	255	5	explaining	explain	VERB
cjgl-2651	255	6	the	the	DET
cjgl-2651	255	7	relevant	relevant	ADJ
cjgl-2651	255	8	tax	tax	NOUN
cjgl-2651	255	9	forms	form	NOUN
cjgl-2651	255	10	that	that	PRON
cjgl-2651	255	11	disregard	disregard	VERB
cjgl-2651	255	12	the	the	DET
cjgl-2651	255	13	relevant	relevant	ADJ
cjgl-2651	255	14	regulations	regulation	NOUN
cjgl-2651	255	15	and	and	CCONJ
cjgl-2651	255	16	narrow	narrow	VERB
cjgl-2651	255	17	the	the	DET
cjgl-2651	255	18	exception	exception	NOUN
cjgl-2651	255	19	from	from	ADP
cjgl-2651	255	20	information	information	NOUN
cjgl-2651	255	21	reporting	reporting	NOUN
cjgl-2651	255	22	for	for	ADP
cjgl-2651	255	23	dividends	dividend	NOUN
cjgl-2651	255	24	so	so	SCONJ
cjgl-2651	255	25	that	that	SCONJ
cjgl-2651	255	26	it	it	PRON
cjgl-2651	255	27	,	,	PUNCT
cjgl-2651	255	28	too	too	ADV
cjgl-2651	255	29	,	,	PUNCT
cjgl-2651	255	30	covers	cover	VERB
cjgl-2651	255	31	only	only	ADV
cjgl-2651	255	32	different	different	ADJ
cjgl-2651	255	33	-	-	PUNCT
cjgl-2651	255	34	sex	sex	NOUN
cjgl-2651	255	35	spouses	spouse	NOUN
cjgl-2651	255	36	.	.	PUNCT
cjgl-2651	256	1	no	no	ADV
cjgl-2651	256	2	matter	matter	ADV
cjgl-2651	256	3	how	how	SCONJ
cjgl-2651	256	4	inexplicable	inexplicable	ADJ
cjgl-2651	256	5	these	these	DET
cjgl-2651	256	6	changes	change	NOUN
cjgl-2651	256	7	may	may	AUX
cjgl-2651	256	8	be	be	AUX
cjgl-2651	256	9	,	,	PUNCT
cjgl-2651	256	10	one	one	NUM
cjgl-2651	256	11	thing	thing	NOUN
cjgl-2651	256	12	can	can	AUX
cjgl-2651	256	13	be	be	AUX
cjgl-2651	256	14	said	say	VERB
cjgl-2651	256	15	of	of	ADP
cjgl-2651	256	16	them	they	PRON
cjgl-2651	256	17	-	-	PUNCT
cjgl-2651	256	18	they	they	PRON
cjgl-2651	256	19	did	do	AUX
cjgl-2651	256	20	not	not	PART
cjgl-2651	256	21	come	come	VERB
cjgl-2651	256	22	about	about	ADP
cjgl-2651	256	23	by	by	ADP
cjgl-2651	256	24	chance	chance	NOUN
cjgl-2651	256	25	,	,	PUNCT
cjgl-2651	256	26	but	but	CCONJ
cjgl-2651	256	27	through	through	ADP
cjgl-2651	256	28	purposeful	purposeful	ADJ
cjgl-2651	256	29	(	(	PUNCT
cjgl-2651	256	30	though	though	ADV
cjgl-2651	256	31	,	,	PUNCT
cjgl-2651	256	32	it	it	PRON
cjgl-2651	256	33	appears	appear	VERB
cjgl-2651	256	34	,	,	PUNCT
cjgl-2651	256	35	not	not	PART
cjgl-2651	256	36	deliberate	deliberate	ADJ
cjgl-2651	256	37	)	)	PUNCT
cjgl-2651	256	38	action	action	NOUN
cjgl-2651	256	39	.	.	PUNCT
cjgl-2651	257	1	without	without	ADP
cjgl-2651	257	2	any	any	DET
cjgl-2651	257	3	publicly	publicly	ADV
cjgl-2651	257	4	explained	explain	VERB
cjgl-2651	257	5	rationale	rationale	NOUN
cjgl-2651	257	6	for	for	ADP
cjgl-2651	257	7	them	they	PRON
cjgl-2651	257	8	,	,	PUNCT
cjgl-2651	257	9	these	these	DET
cjgl-2651	257	10	changes	change	NOUN
cjgl-2651	257	11	may	may	AUX
cjgl-2651	257	12	seem	seem	VERB
cjgl-2651	257	13	unthinking	unthinking	ADJ
cjgl-2651	257	14	;	;	PUNCT
cjgl-2651	257	15	however	however	ADV
cjgl-2651	257	16	,	,	PUNCT
cjgl-2651	257	17	they	they	PRON
cjgl-2651	257	18	bear	bear	VERB
cjgl-2651	257	19	the	the	DET
cjgl-2651	257	20	mark	mark	NOUN
cjgl-2651	257	21	of	of	ADP
cjgl-2651	257	22	having	having	AUX
cjgl-2651	257	23	been	be	AUX
cjgl-2651	257	24	influenced	influence	VERB
cjgl-2651	257	25	by	by	ADP
cjgl-2651	257	26	the	the	DET
cjgl-2651	257	27	endemic	endemic	ADJ
cjgl-2651	257	28	privileging	privileging	NOUN
cjgl-2651	257	29	of	of	ADP
cjgl-2651	257	30	marriage	marriage	NOUN
cjgl-2651	257	31	.	.	PUNCT
cjgl-2651	258	1	they	they	PRON
cjgl-2651	258	2	seem	seem	VERB
cjgl-2651	258	3	to	to	PART
cjgl-2651	258	4	serve	serve	VERB
cjgl-2651	258	5	no	no	DET
cjgl-2651	258	6	purpose	purpose	NOUN
cjgl-2651	258	7	other	other	ADJ
cjgl-2651	258	8	than	than	SCONJ
cjgl-2651	258	9	to	to	PART
cjgl-2651	258	10	further	far	ADV
cjgl-2651	258	11	entrench	entrench	VERB
cjgl-2651	258	12	the	the	DET
cjgl-2651	258	13	38	38	NUM
cjgl-2651	258	14	see	see	NOUN
cjgl-2651	258	15	h.r	h.r	PROPN
cjgl-2651	258	16	.	.	PROPN
cjgl-2651	258	17	rep	rep	PROPN
cjgl-2651	258	18	.	.	PROPN
cjgl-2651	258	19	no	no	PROPN
cjgl-2651	258	20	.	.	NOUN
cjgl-2651	259	1	99	99	NUM
cjgl-2651	259	2	-	-	SYM
cjgl-2651	259	3	841	841	NUM
cjgl-2651	259	4	,	,	PUNCT
cjgl-2651	259	5	at	at	ADP
cjgl-2651	259	6	11	11	NUM
cjgl-2651	259	7	-	-	SYM
cjgl-2651	259	8	788	788	NUM
cjgl-2651	259	9	to	to	ADP
cjgl-2651	259	10	-789	-789	NOUN
cjgl-2651	259	11	(	(	PUNCT
cjgl-2651	259	12	1986	1986	NUM
cjgl-2651	259	13	)	)	PUNCT
cjgl-2651	259	14	(	(	PUNCT
cjgl-2651	259	15	conf	conf	NOUN
cjgl-2651	259	16	.	.	PUNCT
cjgl-2651	259	17	rep	rep	PROPN
cjgl-2651	259	18	.	.	PROPN
cjgl-2651	259	19	)	)	PUNCT
cjgl-2651	259	20	,	,	PUNCT
cjgl-2651	259	21	reprinted	reprint	VERB
cjgl-2651	259	22	in	in	ADP
cjgl-2651	259	23	1986	1986	NUM
cjgl-2651	259	24	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	259	25	.	.	PUNCT
cjgl-2651	260	1	4075	4075	NUM
cjgl-2651	260	2	,	,	PUNCT
cjgl-2651	260	3	4876	4876	NUM
cjgl-2651	260	4	-	-	SYM
cjgl-2651	260	5	77	77	NUM
cjgl-2651	260	6	;	;	PUNCT
cjgl-2651	260	7	h.r	h.r	PROPN
cjgl-2651	260	8	.	.	PROPN
cjgl-2651	260	9	rep	rep	PROPN
cjgl-2651	260	10	.	.	PROPN
cjgl-2651	261	1	no	no	INTJ
cjgl-2651	261	2	.	.	NOUN
cjgl-2651	262	1	97	97	NUM
cjgl-2651	262	2	-	-	SYM
cjgl-2651	262	3	760	760	NUM
cjgl-2651	262	4	,	,	PUNCT
cjgl-2651	262	5	at	at	ADP
cjgl-2651	262	6	56263	56263	NUM
cjgl-2651	262	7	(	(	PUNCT
cjgl-2651	262	8	1982	1982	NUM
cjgl-2651	262	9	)	)	PUNCT
cjgl-2651	262	10	(	(	PUNCT
cjgl-2651	262	11	conf	conf	NOUN
cjgl-2651	262	12	.	.	PUNCT
cjgl-2651	262	13	rep	rep	PROPN
cjgl-2651	262	14	.	.	PROPN
cjgl-2651	262	15	)	)	PUNCT
cjgl-2651	262	16	,	,	PUNCT
cjgl-2651	262	17	reprinted	reprint	VERB
cjgl-2651	262	18	in	in	ADP
cjgl-2651	262	19	1982	1982	NUM
cjgl-2651	262	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	262	21	.	.	PUNCT
cjgl-2651	262	22	1190	1190	NUM
cjgl-2651	262	23	,	,	PUNCT
cjgl-2651	262	24	1334	1334	NUM
cjgl-2651	262	25	-	-	SYM
cjgl-2651	262	26	35	35	NUM
cjgl-2651	262	27	;	;	PUNCT
cjgl-2651	262	28	h.r	h.r	PROPN
cjgl-2651	262	29	.	.	PROPN
cjgl-2651	262	30	rep	rep	PROPN
cjgl-2651	262	31	.	.	PROPN
cjgl-2651	263	1	no	no	INTJ
cjgl-2651	263	2	.	.	PUNCT
cjgl-2651	264	1	87	87	NUM
cjgl-2651	264	2	-	-	SYM
cjgl-2651	264	3	2508	2508	NUM
cjgl-2651	264	4	,	,	PUNCT
cjgl-2651	264	5	at	at	ADP
cjgl-2651	264	6	41	41	NUM
cjgl-2651	264	7	-	-	SYM
cjgl-2651	264	8	42	42	NUM
cjgl-2651	264	9	(	(	PUNCT
cjgl-2651	264	10	1962	1962	NUM
cjgl-2651	264	11	)	)	PUNCT
cjgl-2651	264	12	(	(	PUNCT
cjgl-2651	264	13	conf	conf	NOUN
cjgl-2651	264	14	.	.	PUNCT
cjgl-2651	264	15	rep	rep	PROPN
cjgl-2651	264	16	.	.	PROPN
cjgl-2651	264	17	)	)	PUNCT
cjgl-2651	264	18	,	,	PUNCT
cjgl-2651	264	19	reprinted	reprint	VERB
cjgl-2651	264	20	in	in	ADP
cjgl-2651	264	21	1962	1962	NUM
cjgl-2651	264	22	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	264	23	.	.	PUNCT
cjgl-2651	264	24	3732	3732	NUM
cjgl-2651	264	25	,	,	PUNCT
cjgl-2651	264	26	3762	3762	NUM
cjgl-2651	264	27	-	-	SYM
cjgl-2651	264	28	63	63	NUM
cjgl-2651	264	29	;	;	PUNCT
cjgl-2651	264	30	s.	s.	PROPN
cjgl-2651	264	31	rep	rep	PROPN
cjgl-2651	264	32	.	.	PROPN
cjgl-2651	265	1	no	no	PROPN
cjgl-2651	265	2	.	.	PUNCT
cjgl-2651	266	1	87	87	NUM
cjgl-2651	266	2	-	-	SYM
cjgl-2651	266	3	1881	1881	NUM
cjgl-2651	266	4	,	,	PUNCT
cjgl-2651	266	5	at	at	ADP
cjgl-2651	266	6	118	118	NUM
cjgl-2651	266	7	-	-	SYM
cjgl-2651	266	8	23	23	NUM
cjgl-2651	266	9	(	(	PUNCT
cjgl-2651	266	10	1962	1962	NUM
cjgl-2651	266	11	)	)	PUNCT
cjgl-2651	266	12	,	,	PUNCT
cjgl-2651	266	13	reprinted	reprint	VERB
cjgl-2651	266	14	in	in	ADP
cjgl-2651	266	15	1962	1962	NUM
cjgl-2651	266	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	266	17	.	.	PUNCT
cjgl-2651	266	18	3297	3297	NUM
cjgl-2651	266	19	,	,	PUNCT
cjgl-2651	266	20	3424	3424	NUM
cjgl-2651	266	21	-	-	SYM
cjgl-2651	266	22	30	30	NUM
cjgl-2651	266	23	.	.	PUNCT
cjgl-2651	266	24	39	39	NUM
cjgl-2651	266	25	see	see	VERB
cjgl-2651	266	26	supra	supra	ADJ
cjgl-2651	266	27	text	text	NOUN
cjgl-2651	266	28	accompanying	accompanying	ADJ
cjgl-2651	266	29	note	note	NOUN
cjgl-2651	266	30	26	26	NUM
cjgl-2651	266	31	as	as	ADV
cjgl-2651	266	32	well	well	ADV
cjgl-2651	266	33	as	as	ADP
cjgl-2651	266	34	the	the	DET
cjgl-2651	266	35	remainder	remainder	NOUN
cjgl-2651	266	36	of	of	ADP
cjgl-2651	266	37	that	that	DET
cjgl-2651	266	38	paragraph	paragraph	NOUN
cjgl-2651	266	39	.	.	PUNCT
cjgl-2651	267	1	40	40	NUM
cjgl-2651	267	2	see	see	VERB
cjgl-2651	267	3	supra	supra	PROPN
cjgl-2651	267	4	note	note	PROPN
cjgl-2651	267	5	36	36	NUM
cjgl-2651	267	6	.	.	NUM
cjgl-2651	267	7	41	41	NUM
cjgl-2651	268	1	neither	neither	CCONJ
cjgl-2651	268	2	the	the	DET
cjgl-2651	268	3	preamble	preamble	NOUN
cjgl-2651	268	4	to	to	ADP
cjgl-2651	268	5	the	the	DET
cjgl-2651	268	6	proposed	propose	VERB
cjgl-2651	268	7	nor	nor	CCONJ
cjgl-2651	268	8	the	the	DET
cjgl-2651	268	9	final	final	ADJ
cjgl-2651	268	10	regulations	regulation	NOUN
cjgl-2651	268	11	discusses	discuss	VERB
cjgl-2651	268	12	the	the	DET
cjgl-2651	268	13	reason	reason	NOUN
cjgl-2651	268	14	for	for	ADP
cjgl-2651	268	15	this	this	DET
cjgl-2651	268	16	change	change	NOUN
cjgl-2651	268	17	.	.	PUNCT
cjgl-2651	269	1	see	see	VERB
cjgl-2651	269	2	supra	supra	PROPN
cjgl-2651	269	3	note	note	PROPN
cjgl-2651	269	4	36	36	NUM
cjgl-2651	269	5	.	.	PUNCT
cjgl-2651	270	1	22.2	22.2	NUM
cjgl-2651	270	2	345	345	NUM
cjgl-2651	270	3	columbia	columbia	PROPN
cjgl-2651	270	4	journal	journal	NOUN
cjgl-2651	270	5	of	of	ADP
cjgl-2651	270	6	gender	gender	NOUN
cjgl-2651	270	7	and	and	CCONJ
cjgl-2651	270	8	law	law	NOUN
cjgl-2651	270	9	privileged	privileged	ADJ
cjgl-2651	270	10	position	position	NOUN
cjgl-2651	270	11	that	that	SCONJ
cjgl-2651	270	12	marriage	marriage	NOUN
cjgl-2651	270	13	occupies	occupy	VERB
cjgl-2651	270	14	in	in	ADP
cjgl-2651	270	15	our	our	PRON
cjgl-2651	270	16	federal	federal	ADJ
cjgl-2651	270	17	tax	tax	NOUN
cjgl-2651	270	18	laws	law	NOUN
cjgl-2651	270	19	.	.	PUNCT
cjgl-2651	271	1	42	42	NUM
cjgl-2651	271	2	to	to	PART
cjgl-2651	271	3	understand	understand	VERB
cjgl-2651	271	4	this	this	DET
cjgl-2651	271	5	point	point	NOUN
cjgl-2651	271	6	,	,	PUNCT
cjgl-2651	271	7	let	let	VERB
cjgl-2651	271	8	us	we	PRON
cjgl-2651	271	9	first	first	ADV
cjgl-2651	271	10	consider	consider	VERB
cjgl-2651	271	11	the	the	DET
cjgl-2651	271	12	effects	effect	NOUN
cjgl-2651	271	13	of	of	ADP
cjgl-2651	271	14	,	,	PUNCT
cjgl-2651	271	15	and	and	CCONJ
cjgl-2651	271	16	then	then	ADV
cjgl-2651	271	17	a	a	DET
cjgl-2651	271	18	readily	readily	ADV
cjgl-2651	271	19	available	available	ADJ
cjgl-2651	271	20	alternative	alternative	NOUN
cjgl-2651	271	21	to	to	ADP
cjgl-2651	271	22	,	,	PUNCT
cjgl-2651	271	23	the	the	DET
cjgl-2651	271	24	general	general	ADJ
cjgl-2651	271	25	instructions	instruction	NOUN
cjgl-2651	271	26	'	'	PART
cjgl-2651	271	27	nominee	nominee	NOUN
cjgl-2651	271	28	/	/	SYM
cjgl-2651	271	29	middleman	middleman	NOUN
cjgl-2651	271	30	reporting	reporting	NOUN
cjgl-2651	271	31	rules	rule	NOUN
cjgl-2651	271	32	.	.	PUNCT
cjgl-2651	272	1	if	if	SCONJ
cjgl-2651	272	2	taxpayers	taxpayer	NOUN
cjgl-2651	272	3	are	be	AUX
cjgl-2651	272	4	aware	aware	ADJ
cjgl-2651	272	5	of	of	ADP
cjgl-2651	272	6	these	these	DET
cjgl-2651	272	7	rules	rule	NOUN
cjgl-2651	272	8	,	,	PUNCT
cjgl-2651	272	9	they	they	PRON
cjgl-2651	272	10	find	find	VERB
cjgl-2651	272	11	themselves	themselves	PRON
cjgl-2651	272	12	saddled	saddle	VERB
cjgl-2651	272	13	with	with	ADP
cjgl-2651	272	14	onerous	onerous	ADJ
cjgl-2651	272	15	compliance	compliance	NOUN
cjgl-2651	272	16	and	and	CCONJ
cjgl-2651	272	17	recordkeeping	recordkeeping	NOUN
cjgl-2651	272	18	burdens	burden	NOUN
cjgl-2651	272	19	,	,	PUNCT
cjgl-2651	272	20	not	not	PART
cjgl-2651	272	21	to	to	PART
cjgl-2651	272	22	mention	mention	VERB
cjgl-2651	272	23	potential	potential	ADJ
cjgl-2651	272	24	penalties	penalty	NOUN
cjgl-2651	272	25	if	if	SCONJ
cjgl-2651	272	26	they	they	PRON
cjgl-2651	272	27	happen	happen	VERB
cjgl-2651	272	28	to	to	PART
cjgl-2651	272	29	learn	learn	VERB
cjgl-2651	272	30	of	of	ADP
cjgl-2651	272	31	the	the	DET
cjgl-2651	272	32	rules	rule	NOUN
cjgl-2651	272	33	too	too	ADV
cjgl-2651	272	34	late	late	ADV
cjgl-2651	272	35	in	in	ADP
cjgl-2651	272	36	the	the	DET
cjgl-2651	272	37	filing	filing	NOUN
cjgl-2651	272	38	season.4	season.4	PROPN
cjgl-2651	272	39	3	3	NUM
cjgl-2651	272	40	and	and	CCONJ
cjgl-2651	272	41	if	if	SCONJ
cjgl-2651	272	42	the	the	DET
cjgl-2651	272	43	initial	initial	ADJ
cjgl-2651	272	44	payer	payer	NOUN
cjgl-2651	272	45	included	include	VERB
cjgl-2651	272	46	the	the	DET
cjgl-2651	272	47	names	name	NOUN
cjgl-2651	272	48	of	of	ADP
cjgl-2651	272	49	all	all	PRON
cjgl-2651	272	50	of	of	ADP
cjgl-2651	272	51	the	the	DET
cjgl-2651	272	52	joint	joint	ADJ
cjgl-2651	272	53	owners	owner	NOUN
cjgl-2651	272	54	on	on	ADP
cjgl-2651	272	55	the	the	DET
cjgl-2651	272	56	initial	initial	ADJ
cjgl-2651	272	57	form	form	NOUN
cjgl-2651	272	58	1099	1099	NUM
cjgl-2651	272	59	,	,	PUNCT
cjgl-2651	272	60	these	these	DET
cjgl-2651	272	61	burdens	burden	NOUN
cjgl-2651	272	62	will	will	AUX
cjgl-2651	272	63	have	have	AUX
cjgl-2651	272	64	been	be	AUX
cjgl-2651	272	65	imposed	impose	VERB
cjgl-2651	272	66	for	for	ADP
cjgl-2651	272	67	naught	naught	NOUN
cjgl-2651	272	68	-	-	PUNCT
cjgl-2651	272	69	the	the	DET
cjgl-2651	272	70	information	information	NOUN
cjgl-2651	272	71	reported	report	VERB
cjgl-2651	272	72	by	by	ADP
cjgl-2651	272	73	the	the	DET
cjgl-2651	272	74	taxpayer	taxpayer	NOUN
cjgl-2651	272	75	on	on	ADP
cjgl-2651	272	76	the	the	DET
cjgl-2651	272	77	additional	additional	ADJ
cjgl-2651	272	78	form	form	NOUN
cjgl-2651	272	79	1099	1099	NUM
cjgl-2651	272	80	will	will	AUX
cjgl-2651	272	81	merely	merely	ADV
cjgl-2651	272	82	duplicate	duplicate	VERB
cjgl-2651	272	83	information	information	NOUN
cjgl-2651	272	84	that	that	SCONJ
cjgl-2651	272	85	the	the	DET
cjgl-2651	272	86	irs	irs	PROPN
cjgl-2651	272	87	already	already	ADV
cjgl-2651	272	88	has	have	AUX
cjgl-2651	272	89	-	-	PUNCT
cjgl-2651	272	90	and	and	CCONJ
cjgl-2651	272	91	the	the	DET
cjgl-2651	272	92	irs	irs	PROPN
cjgl-2651	272	93	will	will	AUX
cjgl-2651	272	94	find	find	VERB
cjgl-2651	272	95	itself	itself	PRON
cjgl-2651	272	96	bombarded	bombard	VERB
cjgl-2651	272	97	with	with	ADP
cjgl-2651	272	98	more	more	ADJ
cjgl-2651	272	99	information	information	NOUN
cjgl-2651	272	100	than	than	SCONJ
cjgl-2651	272	101	it	it	PRON
cjgl-2651	272	102	should	should	AUX
cjgl-2651	272	103	reasonably	reasonably	ADV
cjgl-2651	272	104	have	have	VERB
cjgl-2651	272	105	to	to	PART
cjgl-2651	272	106	process	process	VERB
cjgl-2651	272	107	.	.	PUNCT
cjgl-2651	273	1	but	but	CCONJ
cjgl-2651	273	2	if	if	SCONJ
cjgl-2651	273	3	the	the	DET
cjgl-2651	273	4	misinformation	misinformation	NOUN
cjgl-2651	273	5	circulating	circulate	VERB
cjgl-2651	273	6	on	on	ADP
cjgl-2651	273	7	the	the	DET
cjgl-2651	273	8	internet	internet	NOUN
cjgl-2651	273	9	about	about	ADP
cjgl-2651	273	10	reporting	report	VERB
cjgl-2651	273	11	interest	interest	NOUN
cjgl-2651	273	12	from	from	ADP
cjgl-2651	273	13	joint	joint	ADJ
cjgl-2651	273	14	bank	bank	NOUN
cjgl-2651	273	15	accounts	account	NOUN
cjgl-2651	273	16	is	be	AUX
cjgl-2651	273	17	any	any	DET
cjgl-2651	273	18	indication	indication	NOUN
cjgl-2651	273	19	,	,	PUNCT
cjgl-2651	273	20	44	44	NUM
cjgl-2651	273	21	taxpayers	taxpayer	NOUN
cjgl-2651	273	22	are	be	AUX
cjgl-2651	273	23	more	more	ADV
cjgl-2651	273	24	likely	likely	ADJ
cjgl-2651	273	25	to	to	PART
cjgl-2651	273	26	be	be	AUX
cjgl-2651	273	27	unaware	unaware	ADJ
cjgl-2651	273	28	of	of	ADP
cjgl-2651	273	29	these	these	DET
cjgl-2651	273	30	rules	rule	NOUN
cjgl-2651	273	31	.	.	PUNCT
cjgl-2651	274	1	in	in	ADP
cjgl-2651	274	2	that	that	DET
cjgl-2651	274	3	case	case	NOUN
cjgl-2651	274	4	,	,	PUNCT
cjgl-2651	274	5	they	they	PRON
cjgl-2651	274	6	will	will	AUX
cjgl-2651	274	7	either	either	CCONJ
cjgl-2651	274	8	overpay	overpay	VERB
cjgl-2651	274	9	their	their	PRON
cjgl-2651	274	10	taxesthat	taxesthat	NOUN
cjgl-2651	274	11	is	be	AUX
cjgl-2651	274	12	,	,	PUNCT
cjgl-2651	274	13	if	if	SCONJ
cjgl-2651	274	14	the	the	DET
cjgl-2651	274	15	first	first	ADJ
cjgl-2651	274	16	joint	joint	ADJ
cjgl-2651	274	17	owner	owner	NOUN
cjgl-2651	274	18	reports	report	NOUN
cjgl-2651	274	19	and	and	CCONJ
cjgl-2651	274	20	pays	pay	VERB
cjgl-2651	274	21	tax	tax	NOUN
cjgl-2651	274	22	on	on	ADP
cjgl-2651	274	23	all	all	PRON
cjgl-2651	274	24	of	of	ADP
cjgl-2651	274	25	the	the	DET
cjgl-2651	274	26	interest	interest	NOUN
cjgl-2651	274	27	income	income	NOUN
cjgl-2651	274	28	,	,	PUNCT
cjgl-2651	274	29	even	even	ADV
cjgl-2651	274	30	the	the	DET
cjgl-2651	274	31	portion	portion	NOUN
cjgl-2651	274	32	that	that	PRON
cjgl-2651	274	33	belongs	belong	VERB
cjgl-2651	274	34	to	to	ADP
cjgl-2651	274	35	the	the	DET
cjgl-2651	274	36	second	second	ADJ
cjgl-2651	274	37	joint	joint	ADJ
cjgl-2651	274	38	owner45	owner45	NOUN
cjgl-2651	274	39	-	-	PUNCT
cjgl-2651	274	40	or	or	CCONJ
cjgl-2651	274	41	risk	risk	VERB
cjgl-2651	274	42	an	an	DET
cjgl-2651	274	43	audit	audit	NOUN
cjgl-2651	274	44	because	because	SCONJ
cjgl-2651	274	45	the	the	DET
cjgl-2651	274	46	income	income	NOUN
cjgl-2651	274	47	reported	report	VERB
cjgl-2651	274	48	on	on	ADP
cjgl-2651	274	49	their	their	PRON
cjgl-2651	274	50	tax	tax	NOUN
cjgl-2651	274	51	returns	return	NOUN
cjgl-2651	274	52	does	do	AUX
cjgl-2651	274	53	not	not	PART
cjgl-2651	274	54	match	match	VERB
cjgl-2651	274	55	the	the	DET
cjgl-2651	274	56	information	information	NOUN
cjgl-2651	274	57	reported	report	VERB
cjgl-2651	274	58	to	to	ADP
cjgl-2651	274	59	the	the	DET
cjgl-2651	274	60	irs	irs	PROPN
cjgl-2651	274	61	on	on	ADP
cjgl-2651	274	62	form	form	NOUN
cjgl-2651	274	63	1099	1099	NUM
cjgl-2651	274	64	.	.	PUNCT
cjgl-2651	275	1	42	42	NUM
cjgl-2651	275	2	see	see	VERB
cjgl-2651	275	3	supra	supra	PROPN
cjgl-2651	275	4	note	note	PROPN
cjgl-2651	275	5	7	7	NUM
cjgl-2651	275	6	and	and	CCONJ
cjgl-2651	275	7	infra	infra	NOUN
cjgl-2651	275	8	note	note	VERB
cjgl-2651	275	9	305	305	NUM
cjgl-2651	275	10	and	and	CCONJ
cjgl-2651	275	11	accompanying	accompany	VERB
cjgl-2651	275	12	text	text	NOUN
cjgl-2651	275	13	.	.	PUNCT
cjgl-2651	276	1	43	43	NUM
cjgl-2651	276	2	see	see	VERB
cjgl-2651	276	3	supra	supra	ADJ
cjgl-2651	276	4	text	text	NOUN
cjgl-2651	276	5	accompanying	accompanying	ADJ
cjgl-2651	276	6	notes	note	NOUN
cjgl-2651	276	7	22	22	NUM
cjgl-2651	276	8	-	-	SYM
cjgl-2651	276	9	25	25	NUM
cjgl-2651	276	10	.	.	PUNCT
cjgl-2651	276	11	14	14	NUM
cjgl-2651	276	12	see	see	VERB
cjgl-2651	276	13	if	if	SCONJ
cjgl-2651	276	14	a	a	DET
cjgl-2651	276	15	bank	bank	NOUN
cjgl-2651	276	16	account	account	NOUN
cjgl-2651	276	17	is	be	AUX
cjgl-2651	276	18	owned	own	VERB
cjgl-2651	276	19	by	by	ADP
cjgl-2651	276	20	2	2	NUM
cjgl-2651	276	21	unmarried	unmarried	ADJ
cjgl-2651	276	22	adults	adult	NOUN
cjgl-2651	276	23	,	,	PUNCT
cjgl-2651	276	24	how	how	SCONJ
cjgl-2651	276	25	does	do	AUX
cjgl-2651	276	26	the	the	DET
cjgl-2651	276	27	irs	irs	PROPN
cjgl-2651	276	28	decide	decide	VERB
cjgl-2651	276	29	who	who	PRON
cjgl-2651	276	30	pays	pay	VERB
cjgl-2651	276	31	taxes	taxis	NOUN
cjgl-2651	276	32	on	on	ADP
cjgl-2651	276	33	interest	interest	NOUN
cjgl-2651	276	34	incomne	incomne	NOUN
cjgl-2651	276	35	?	?	PUNCT
cjgl-2651	276	36	,	,	PUNCT
cjgl-2651	276	37	yahoo	yahoo	PROPN
cjgl-2651	276	38	!	!	PROPN
cjgl-2651	276	39	answers	answer	NOUN
cjgl-2651	276	40	,	,	PUNCT
cjgl-2651	276	41	http://	http://	PROPN
cjgl-2651	276	42	answcrs.yahoo.com/question/index?qid=20071216053619aa3r125	answcrs.yahoo.com/question/index?qid=20071216053619aa3r125	X
cjgl-2651	277	1	(	(	PUNCT
cjgl-2651	277	2	last	last	ADJ
cjgl-2651	277	3	visited	visit	VERB
cjgl-2651	277	4	sept	sept	PROPN
cjgl-2651	277	5	.	.	PROPN
cjgl-2651	277	6	30	30	NUM
cjgl-2651	277	7	,	,	PUNCT
cjgl-2651	277	8	2011	2011	NUM
cjgl-2651	277	9	)	)	PUNCT
cjgl-2651	277	10	.	.	PUNCT
cjgl-2651	278	1	15	15	NUM
cjgl-2651	278	2	correlatively	correlatively	ADV
cjgl-2651	278	3	,	,	PUNCT
cjgl-2651	278	4	the	the	DET
cjgl-2651	278	5	second	second	ADJ
cjgl-2651	278	6	joint	joint	ADJ
cjgl-2651	278	7	owner	owner	NOUN
cjgl-2651	278	8	's	's	PART
cjgl-2651	278	9	taxable	taxable	ADJ
cjgl-2651	278	10	income	income	NOUN
cjgl-2651	278	11	will	will	AUX
cjgl-2651	278	12	be	be	AUX
cjgl-2651	278	13	underreported	underreporte	VERB
cjgl-2651	278	14	by	by	ADP
cjgl-2651	278	15	a	a	DET
cjgl-2651	278	16	like	like	ADJ
cjgl-2651	278	17	amount	amount	NOUN
cjgl-2651	278	18	.	.	PUNCT
cjgl-2651	279	1	if	if	SCONJ
cjgl-2651	279	2	the	the	DET
cjgl-2651	279	3	first	first	ADJ
cjgl-2651	279	4	joint	joint	ADJ
cjgl-2651	279	5	owner	owner	NOUN
cjgl-2651	279	6	's	's	PART
cjgl-2651	279	7	overpayment	overpayment	NOUN
cjgl-2651	279	8	of	of	ADP
cjgl-2651	279	9	taxes	taxis	NOUN
cjgl-2651	279	10	were	be	AUX
cjgl-2651	279	11	somehow	somehow	ADV
cjgl-2651	279	12	characterized	characterize	VERB
cjgl-2651	279	13	as	as	ADP
cjgl-2651	279	14	a	a	DET
cjgl-2651	279	15	payment	payment	NOUN
cjgl-2651	279	16	of	of	ADP
cjgl-2651	279	17	taxes	taxis	NOUN
cjgl-2651	279	18	on	on	ADP
cjgl-2651	279	19	behalf	behalf	NOUN
cjgl-2651	279	20	of	of	ADP
cjgl-2651	279	21	the	the	DET
cjgl-2651	279	22	second	second	ADJ
cjgl-2651	279	23	joint	joint	ADJ
cjgl-2651	279	24	owner	owner	NOUN
cjgl-2651	279	25	,	,	PUNCT
cjgl-2651	279	26	this	this	DET
cjgl-2651	279	27	overpayment	overpayment	NOUN
cjgl-2651	279	28	would	would	AUX
cjgl-2651	279	29	itself	itself	PRON
cjgl-2651	279	30	have	have	VERB
cjgl-2651	279	31	independent	independent	ADJ
cjgl-2651	279	32	tax	tax	NOUN
cjgl-2651	279	33	consequences	consequence	NOUN
cjgl-2651	279	34	.	.	PUNCT
cjgl-2651	280	1	see	see	VERB
cjgl-2651	280	2	,	,	PUNCT
cjgl-2651	280	3	e.g.	e.g.	ADV
cjgl-2651	280	4	,	,	PUNCT
cjgl-2651	280	5	i.r.c	i.r.c	NOUN
cjgl-2651	280	6	.	.	PUNCT
cjgl-2651	281	1	§	§	PROPN
cjgl-2651	281	2	2511(a	2511(a	NUM
cjgl-2651	281	3	)	)	PUNCT
cjgl-2651	281	4	(	(	PUNCT
cjgl-2651	281	5	lexis	lexis	VERB
cjgl-2651	281	6	through	through	ADP
cjgl-2651	281	7	july	july	PROPN
cjgl-2651	281	8	2010	2010	NUM
cjgl-2651	281	9	amendments	amendment	NOUN
cjgl-2651	281	10	)	)	PUNCT
cjgl-2651	281	11	(	(	PUNCT
cjgl-2651	281	12	the	the	DET
cjgl-2651	281	13	gift	gift	NOUN
cjgl-2651	281	14	tax	tax	NOUN
cjgl-2651	281	15	applies	apply	VERB
cjgl-2651	281	16	to	to	ADP
cjgl-2651	281	17	indirect	indirect	ADJ
cjgl-2651	281	18	transfers	transfer	NOUN
cjgl-2651	281	19	of	of	ADP
cjgl-2651	281	20	property	property	NOUN
cjgl-2651	281	21	by	by	ADP
cjgl-2651	281	22	gift	gift	NOUN
cjgl-2651	281	23	)	)	PUNCT
cjgl-2651	281	24	;	;	PUNCT
cjgl-2651	281	25	old	old	ADJ
cjgl-2651	281	26	colony	colony	PROPN
cjgl-2651	281	27	trust	trust	PROPN
cjgl-2651	281	28	co.	co.	PROPN
cjgl-2651	281	29	v.	v.	ADP
cjgl-2651	281	30	comm'r	comm'r	PROPN
cjgl-2651	281	31	,	,	PUNCT
cjgl-2651	281	32	279	279	NUM
cjgl-2651	281	33	u.s	u.s	PROPN
cjgl-2651	281	34	.	.	PROPN
cjgl-2651	281	35	716	716	NUM
cjgl-2651	281	36	,	,	PUNCT
cjgl-2651	281	37	729	729	NUM
cjgl-2651	281	38	-	-	SYM
cjgl-2651	281	39	30	30	NUM
cjgl-2651	281	40	(	(	PUNCT
cjgl-2651	281	41	1929	1929	NUM
cjgl-2651	281	42	)	)	PUNCT
cjgl-2651	281	43	(	(	PUNCT
cjgl-2651	281	44	payment	payment	NOUN
cjgl-2651	281	45	of	of	ADP
cjgl-2651	281	46	another	another	PRON
cjgl-2651	281	47	's	's	PART
cjgl-2651	281	48	taxes	taxis	NOUN
cjgl-2651	281	49	constitutes	constitute	VERB
cjgl-2651	281	50	additional	additional	ADJ
cjgl-2651	281	51	income	income	NOUN
cjgl-2651	281	52	to	to	ADP
cjgl-2651	281	53	the	the	DET
cjgl-2651	281	54	person	person	NOUN
cjgl-2651	281	55	whose	whose	DET
cjgl-2651	281	56	taxes	taxis	NOUN
cjgl-2651	281	57	were	be	AUX
cjgl-2651	281	58	paid	pay	VERB
cjgl-2651	281	59	,	,	PUNCT
cjgl-2651	281	60	to	to	PART
cjgl-2651	281	61	be	be	AUX
cjgl-2651	281	62	characterized	characterize	VERB
cjgl-2651	281	63	based	base	VERB
cjgl-2651	281	64	on	on	ADP
cjgl-2651	281	65	the	the	DET
cjgl-2651	281	66	circumstances	circumstance	NOUN
cjgl-2651	281	67	surrounding	surround	VERB
cjgl-2651	281	68	the	the	DET
cjgl-2651	281	69	payment	payment	NOUN
cjgl-2651	281	70	)	)	PUNCT
cjgl-2651	281	71	;	;	PUNCT
cjgl-2651	281	72	rev	rev	PROPN
cjgl-2651	281	73	.	.	PROPN
cjgl-2651	282	1	rul	rul	PROPN
cjgl-2651	282	2	.	.	PUNCT
cjgl-2651	283	1	81	81	NUM
cjgl-2651	283	2	-	-	PUNCT
cjgl-2651	283	3	i10	i10	NOUN
cjgl-2651	283	4	,	,	PUNCT
cjgl-2651	283	5	198	198	NUM
cjgl-2651	283	6	i	i	PRON
cjgl-2651	283	7	-	-	VERB
cjgl-2651	283	8	i	i	PRON
cjgl-2651	283	9	c.b	c.b	PROPN
cjgl-2651	283	10	.	.	PROPN
cjgl-2651	283	11	479	479	NUM
cjgl-2651	283	12	(	(	PUNCT
cjgl-2651	283	13	"	"	PUNCT
cjgl-2651	283	14	the	the	DET
cjgl-2651	283	15	gratuitous	gratuitous	ADJ
cjgl-2651	283	16	payment	payment	NOUN
cjgl-2651	283	17	of	of	ADP
cjgl-2651	283	18	an	an	DET
cjgl-2651	283	19	individual	individual	NOUN
cjgl-2651	283	20	's	's	PART
cjgl-2651	283	21	indebtedness	indebtedness	NOUN
cjgl-2651	283	22	is	be	AUX
cjgl-2651	283	23	a	a	DET
cjgl-2651	283	24	gift	gift	NOUN
cjgl-2651	283	25	to	to	ADP
cjgl-2651	283	26	the	the	DET
cjgl-2651	283	27	individual	individual	NOUN
cjgl-2651	283	28	rather	rather	ADV
cjgl-2651	283	29	than	than	ADP
cjgl-2651	283	30	a	a	DET
cjgl-2651	283	31	gift	gift	NOUN
cjgl-2651	283	32	to	to	ADP
cjgl-2651	283	33	the	the	DET
cjgl-2651	283	34	individual	individual	NOUN
cjgl-2651	283	35	's	's	PART
cjgl-2651	283	36	creditor	creditor	NOUN
cjgl-2651	283	37	.	.	PUNCT
cjgl-2651	284	1	"	"	PUNCT
cjgl-2651	284	2	)	)	PUNCT
cjgl-2651	284	3	.	.	PUNCT
cjgl-2651	285	1	columbia	columbia	PROPN
cjgl-2651	285	2	journal	journal	PROPN
cjgl-2651	285	3	of	of	ADP
cjgl-2651	285	4	gender	gender	NOUN
cjgl-2651	285	5	and	and	CCONJ
cjgl-2651	285	6	law	law	NOUN
cjgl-2651	285	7	a	a	DET
cjgl-2651	285	8	more	more	ADV
cjgl-2651	285	9	efficient	efficient	ADJ
cjgl-2651	285	10	alternative	alternative	NOUN
cjgl-2651	285	11	to	to	ADP
cjgl-2651	285	12	the	the	DET
cjgl-2651	285	13	potentially	potentially	ADV
cjgl-2651	285	14	costly	costly	ADJ
cjgl-2651	285	15	and	and	CCONJ
cjgl-2651	285	16	burdensome	burdensome	ADJ
cjgl-2651	285	17	approach	approach	NOUN
cjgl-2651	285	18	of	of	ADP
cjgl-2651	285	19	the	the	DET
cjgl-2651	285	20	general	general	ADJ
cjgl-2651	285	21	instructions	instruction	NOUN
cjgl-2651	285	22	would	would	AUX
cjgl-2651	285	23	be	be	AUX
cjgl-2651	285	24	to	to	PART
cjgl-2651	285	25	apply	apply	VERB
cjgl-2651	285	26	a	a	DET
cjgl-2651	285	27	modified	modify	VERB
cjgl-2651	285	28	version	version	NOUN
cjgl-2651	285	29	of	of	ADP
cjgl-2651	285	30	the	the	DET
cjgl-2651	285	31	broad	broad	ADJ
cjgl-2651	285	32	exception	exception	NOUN
cjgl-2651	285	33	that	that	PRON
cjgl-2651	285	34	ostensibly	ostensibly	ADV
cjgl-2651	285	35	exists	exist	VERB
cjgl-2651	285	36	in	in	ADP
cjgl-2651	285	37	the	the	DET
cjgl-2651	285	38	dividend	dividend	NOUN
cjgl-2651	285	39	-	-	PUNCT
cjgl-2651	285	40	reporting	reporting	NOUN
cjgl-2651	285	41	rules	rule	NOUN
cjgl-2651	285	42	to	to	ADP
cjgl-2651	285	43	all	all	DET
cjgl-2651	285	44	joint	joint	ADJ
cjgl-2651	285	45	owners	owner	NOUN
cjgl-2651	285	46	and	and	CCONJ
cjgl-2651	285	47	absolve	absolve	VERB
cjgl-2651	285	48	them	they	PRON
cjgl-2651	285	49	from	from	ADP
cjgl-2651	285	50	filing	file	VERB
cjgl-2651	285	51	forms	form	NOUN
cjgl-2651	285	52	1099	1099	NUM
cjgl-2651	285	53	and	and	CCONJ
cjgl-2651	285	54	1096	1096	NUM
cjgl-2651	285	55	without	without	ADP
cjgl-2651	285	56	regard	regard	NOUN
cjgl-2651	285	57	to	to	ADP
cjgl-2651	285	58	their	their	PRON
cjgl-2651	285	59	marital	marital	ADJ
cjgl-2651	285	60	status	status	NOUN
cjgl-2651	285	61	or	or	CCONJ
cjgl-2651	285	62	relationship	relationship	NOUN
cjgl-2651	285	63	to	to	ADP
cjgl-2651	285	64	each	each	DET
cjgl-2651	285	65	other	other	ADJ
cjgl-2651	285	66	.	.	PUNCT
cjgl-2651	286	1	to	to	PART
cjgl-2651	286	2	ensure	ensure	VERB
cjgl-2651	286	3	compliance	compliance	NOUN
cjgl-2651	286	4	in	in	ADP
cjgl-2651	286	5	the	the	DET
cjgl-2651	286	6	reporting	reporting	NOUN
cjgl-2651	286	7	of	of	ADP
cjgl-2651	286	8	interest	interest	NOUN
cjgl-2651	286	9	,	,	PUNCT
cjgl-2651	286	10	dividend	dividend	NOUN
cjgl-2651	286	11	,	,	PUNCT
cjgl-2651	286	12	and	and	CCONJ
cjgl-2651	286	13	royalty	royalty	NOUN
cjgl-2651	286	14	income	income	NOUN
cjgl-2651	286	15	,	,	PUNCT
cjgl-2651	286	16	the	the	DET
cjgl-2651	286	17	irs	irs	PROPN
cjgl-2651	286	18	could	could	AUX
cjgl-2651	286	19	require	require	VERB
cjgl-2651	286	20	(	(	PUNCT
cjgl-2651	286	21	rather	rather	ADV
cjgl-2651	286	22	than	than	ADP
cjgl-2651	286	23	merely	merely	ADV
cjgl-2651	286	24	permit	permit	VERB
cjgl-2651	286	25	)	)	PUNCT
cjgl-2651	286	26	the	the	DET
cjgl-2651	286	27	payer	payer	NOUN
cjgl-2651	286	28	to	to	PART
cjgl-2651	286	29	include	include	VERB
cjgl-2651	286	30	(	(	PUNCT
cjgl-2651	286	31	1	1	X
cjgl-2651	286	32	)	)	PUNCT
cjgl-2651	286	33	each	each	DET
cjgl-2651	286	34	owner	owner	NOUN
cjgl-2651	286	35	's	's	PART
cjgl-2651	286	36	name	name	NOUN
cjgl-2651	286	37	and	and	CCONJ
cjgl-2651	286	38	taxpayer	taxpayer	NOUN
cjgl-2651	286	39	identification	identification	NOUN
cjgl-2651	286	40	number	number	NOUN
cjgl-2651	286	41	on	on	ADP
cjgl-2651	286	42	the	the	DET
cjgl-2651	286	43	form	form	NOUN
cjgl-2651	286	44	1099	1099	NUM
cjgl-2651	286	45	and	and	CCONJ
cjgl-2651	286	46	(	(	PUNCT
cjgl-2651	286	47	2	2	X
cjgl-2651	286	48	)	)	PUNCT
cjgl-2651	286	49	each	each	DET
cjgl-2651	286	50	owner	owner	NOUN
cjgl-2651	286	51	's	's	PART
cjgl-2651	286	52	ownership	ownership	NOUN
cjgl-2651	286	53	percentage	percentage	NOUN
cjgl-2651	286	54	(	(	PUNCT
cjgl-2651	286	55	as	as	SCONJ
cjgl-2651	286	56	reported	report	VERB
cjgl-2651	286	57	to	to	ADP
cjgl-2651	286	58	the	the	DET
cjgl-2651	286	59	payer	payer	NOUN
cjgl-2651	286	60	at	at	ADP
cjgl-2651	286	61	the	the	DET
cjgl-2651	286	62	time	time	NOUN
cjgl-2651	286	63	the	the	DET
cjgl-2651	286	64	account	account	NOUN
cjgl-2651	286	65	was	be	AUX
cjgl-2651	286	66	opened	open	VERB
cjgl-2651	286	67	or	or	CCONJ
cjgl-2651	286	68	the	the	DET
cjgl-2651	286	69	property	property	NOUN
cjgl-2651	286	70	was	be	AUX
cjgl-2651	286	71	purchased	purchase	VERB
cjgl-2651	286	72	or	or	CCONJ
cjgl-2651	286	73	licensed	license	VERB
cjgl-2651	286	74	)	)	PUNCT
cjgl-2651	286	75	.	.	PUNCT
cjgl-2651	287	1	remarkably	remarkably	ADV
cjgl-2651	287	2	,	,	PUNCT
cjgl-2651	287	3	in	in	ADP
cjgl-2651	287	4	lieu	lieu	NOUN
cjgl-2651	287	5	of	of	ADP
cjgl-2651	287	6	embracing	embrace	VERB
cjgl-2651	287	7	such	such	DET
cjgl-2651	287	8	a	a	DET
cjgl-2651	287	9	simple	simple	ADJ
cjgl-2651	287	10	and	and	CCONJ
cjgl-2651	287	11	straightforward	straightforward	ADJ
cjgl-2651	287	12	rule	rule	NOUN
cjgl-2651	287	13	,	,	PUNCT
cjgl-2651	287	14	which	which	PRON
cjgl-2651	287	15	is	be	AUX
cjgl-2651	287	16	both	both	CCONJ
cjgl-2651	287	17	more	more	ADV
cjgl-2651	287	18	efficient	efficient	ADJ
cjgl-2651	287	19	and	and	CCONJ
cjgl-2651	287	20	more	more	ADV
cjgl-2651	287	21	neutral	neutral	ADJ
cjgl-2651	287	22	with	with	ADP
cjgl-2651	287	23	regard	regard	NOUN
cjgl-2651	287	24	to	to	ADP
cjgl-2651	287	25	the	the	DET
cjgl-2651	287	26	formation	formation	NOUN
cjgl-2651	287	27	of	of	ADP
cjgl-2651	287	28	personal	personal	ADJ
cjgl-2651	287	29	relationships	relationship	NOUN
cjgl-2651	287	30	,	,	PUNCT
cjgl-2651	287	31	46	46	NUM
cjgl-2651	287	32	the	the	DET
cjgl-2651	287	33	irs	irs	PROPN
cjgl-2651	287	34	has	have	AUX
cjgl-2651	287	35	opted	opt	VERB
cjgl-2651	287	36	for	for	ADP
cjgl-2651	287	37	a	a	DET
cjgl-2651	287	38	rule	rule	NOUN
cjgl-2651	287	39	that	that	PRON
cjgl-2651	287	40	singles	single	VERB
cjgl-2651	287	41	out	out	ADP
cjgl-2651	287	42	"	"	PUNCT
cjgl-2651	287	43	traditional	traditional	ADJ
cjgl-2651	287	44	"	"	PUNCT
cjgl-2651	287	45	marriage	marriage	NOUN
cjgl-2651	287	46	for	for	ADP
cjgl-2651	287	47	special	special	ADJ
cjgl-2651	287	48	treatment	treatment	NOUN
cjgl-2651	287	49	and	and	CCONJ
cjgl-2651	287	50	,	,	PUNCT
cjgl-2651	287	51	as	as	SCONJ
cjgl-2651	287	52	explained	explain	VERB
cjgl-2651	287	53	below	below	ADV
cjgl-2651	287	54	,	,	PUNCT
cjgl-2651	287	55	exacerbates	exacerbate	VERB
cjgl-2651	287	56	subordination	subordination	NOUN
cjgl-2651	287	57	along	along	ADP
cjgl-2651	287	58	lines	line	NOUN
cjgl-2651	287	59	of	of	ADP
cjgl-2651	287	60	class	class	NOUN
cjgl-2651	287	61	,	,	PUNCT
cjgl-2651	287	62	race	race	NOUN
cjgl-2651	287	63	,	,	PUNCT
cjgl-2651	287	64	ethnicity	ethnicity	NOUN
cjgl-2651	287	65	,	,	PUNCT
cjgl-2651	287	66	gender	gender	NOUN
cjgl-2651	287	67	,	,	PUNCT
cjgl-2651	287	68	sexual	sexual	ADJ
cjgl-2651	287	69	orientation	orientation	NOUN
cjgl-2651	287	70	,	,	PUNCT
cjgl-2651	287	71	and	and	CCONJ
cjgl-2651	287	72	marital	marital	ADJ
cjgl-2651	287	73	status	status	NOUN
cjgl-2651	287	74	.	.	PUNCT
cjgl-2651	288	1	most	most	ADV
cjgl-2651	288	2	obviously	obviously	ADV
cjgl-2651	288	3	,	,	PUNCT
cjgl-2651	288	4	the	the	DET
cjgl-2651	288	5	general	general	ADJ
cjgl-2651	288	6	instructions	instruction	NOUN
cjgl-2651	288	7	'	'	PART
cjgl-2651	288	8	spousal	spousal	ADJ
cjgl-2651	288	9	exception	exception	NOUN
cjgl-2651	288	10	from	from	ADP
cjgl-2651	288	11	iominee	iominee	NOUN
cjgl-2651	288	12	/	/	SYM
cjgl-2651	288	13	middleman	middleman	NOUN
cjgl-2651	288	14	reporting	reporting	NOUN
cjgl-2651	288	15	contributes	contribute	VERB
cjgl-2651	288	16	to	to	ADP
cjgl-2651	288	17	the	the	DET
cjgl-2651	288	18	bizarre	bizarre	ADJ
cjgl-2651	288	19	web	web	NOUN
cjgl-2651	288	20	of	of	ADP
cjgl-2651	288	21	incentives	incentive	NOUN
cjgl-2651	288	22	and	and	CCONJ
cjgl-2651	288	23	disincentives	disincentive	NOUN
cjgl-2651	288	24	that	that	PRON
cjgl-2651	288	25	can	can	AUX
cjgl-2651	288	26	influence	influence	VERB
cjgl-2651	288	27	differentsex	differentsex	NOUN
cjgl-2651	288	28	couples	couple	NOUN
cjgl-2651	288	29	when	when	SCONJ
cjgl-2651	288	30	they	they	PRON
cjgl-2651	288	31	decide	decide	VERB
cjgl-2651	288	32	whether	whether	SCONJ
cjgl-2651	288	33	to	to	PART
cjgl-2651	288	34	marry	marry	VERB
cjgl-2651	288	35	,	,	PUNCT
cjgl-2651	288	36	whether	whether	SCONJ
cjgl-2651	288	37	to	to	PART
cjgl-2651	288	38	have	have	VERB
cjgl-2651	288	39	the	the	DET
cjgl-2651	288	40	secondary	secondary	ADJ
cjgl-2651	288	41	earner	earner	NOUN
cjgl-2651	288	42	in	in	ADP
cjgl-2651	288	43	the	the	DET
cjgl-2651	288	44	couple	couple	NOUN
cjgl-2651	288	45	enter	enter	VERB
cjgl-2651	288	46	the	the	DET
cjgl-2651	288	47	workforce	workforce	NOUN
cjgl-2651	288	48	,	,	PUNCT
cjgl-2651	288	49	and	and	CCONJ
cjgl-2651	288	50	whether	whether	SCONJ
cjgl-2651	288	51	to	to	PART
cjgl-2651	288	52	have	have	VERB
cjgl-2651	288	53	the	the	DET
cjgl-2651	288	54	secondary	secondary	ADJ
cjgl-2651	288	55	earner	earner	NOUN
cjgl-2651	288	56	work	work	NOUN
cjgl-2651	288	57	part	part	NOUN
cjgl-2651	288	58	or	or	CCONJ
cjgl-2651	288	59	full	full	ADJ
cjgl-2651	288	60	time	time	NOUN
cjgl-2651	288	61	.	.	PUNCT
cjgl-2651	289	1	professor	professor	NOUN
cjgl-2651	289	2	edward	edward	PROPN
cjgl-2651	289	3	mccaffery	mccaffery	PROPN
cjgl-2651	289	4	identifies	identify	VERB
cjgl-2651	289	5	five	five	NUM
cjgl-2651	289	6	principal	principal	ADJ
cjgl-2651	289	7	factors	factor	NOUN
cjgl-2651	289	8	in	in	ADP
cjgl-2651	289	9	the	the	DET
cjgl-2651	289	10	tax	tax	NOUN
cjgl-2651	289	11	laws	law	NOUN
cjgl-2651	289	12	that	that	PRON
cjgl-2651	289	13	influence	influence	VERB
cjgl-2651	289	14	these	these	DET
cjgl-2651	289	15	decisions	decision	NOUN
cjgl-2651	289	16	:	:	PUNCT
cjgl-2651	289	17	(	(	PUNCT
cjgl-2651	289	18	1	1	X
cjgl-2651	289	19	)	)	PUNCT
cjgl-2651	289	20	the	the	DET
cjgl-2651	289	21	aggregation	aggregation	NOUN
cjgl-2651	289	22	of	of	ADP
cjgl-2651	289	23	spousal	spousal	ADJ
cjgl-2651	289	24	tax	tax	NOUN
cjgl-2651	289	25	rates	rate	NOUN
cjgl-2651	289	26	under	under	ADP
cjgl-2651	289	27	the	the	DET
cjgl-2651	289	28	income	income	NOUN
cjgl-2651	289	29	tax	tax	NOUN
cjgl-2651	289	30	[	[	X
cjgl-2651	289	31	i.e.	i.e.	X
cjgl-2651	289	32	,	,	PUNCT
cjgl-2651	289	33	the	the	DET
cjgl-2651	289	34	"	"	PUNCT
cjgl-2651	289	35	marriage	marriage	NOUN
cjgl-2651	289	36	penalty	penalty	NOUN
cjgl-2651	289	37	"	"	PUNCT
cjgl-2651	289	38	]	]	X
cjgl-2651	289	39	;	;	PUNCT
cjgl-2651	289	40	(	(	PUNCT
cjgl-2651	289	41	2	2	X
cjgl-2651	289	42	)	)	PUNCT
cjgl-2651	289	43	the	the	DET
cjgl-2651	289	44	disaggregation	disaggregation	NOUN
cjgl-2651	289	45	of	of	ADP
cjgl-2651	289	46	spousal	spousal	NOUN
cjgl-2651	289	47	rates	rate	NOUN
cjgl-2651	289	48	,	,	PUNCT
cjgl-2651	289	49	with	with	ADP
cjgl-2651	289	50	an	an	DET
cjgl-2651	289	51	asymmetric	asymmetric	ADJ
cjgl-2651	289	52	allocation	allocation	NOUN
cjgl-2651	289	53	of	of	ADP
cjgl-2651	289	54	benefits	benefit	NOUN
cjgl-2651	289	55	,	,	PUNCT
cjgl-2651	289	56	tinder	tinder	VERB
cjgl-2651	289	57	the	the	DET
cjgl-2651	289	58	social	social	ADJ
cjgl-2651	289	59	security	security	NOUN
cjgl-2651	289	60	system	system	NOUN
cjgl-2651	289	61	;	;	PUNCT
cjgl-2651	289	62	(	(	PUNCT
cjgl-2651	289	63	3	3	X
cjgl-2651	289	64	)	)	PUNCT
cjgl-2651	289	65	the	the	DET
cjgl-2651	289	66	failure	failure	NOUN
cjgl-2651	289	67	to	to	ADP
cjgl-2651	289	68	tax	tax	NOUN
cjgl-2651	289	69	imputed	impute	VERB
cjgl-2651	289	70	income	income	NOUN
cjgl-2651	289	71	from	from	ADP
cjgl-2651	289	72	self	self	NOUN
cjgl-2651	289	73	-	-	PUNCT
cjgl-2651	289	74	supplied	supply	VERB
cjgl-2651	289	75	labor	labor	NOUN
cjgl-2651	289	76	;	;	PUNCT
cjgl-2651	289	77	(	(	PUNCT
cjgl-2651	289	78	4	4	X
cjgl-2651	289	79	)	)	PUNCT
cjgl-2651	289	80	the	the	DET
cjgl-2651	289	81	present	present	ADJ
cjgl-2651	289	82	treatment	treatment	NOUN
cjgl-2651	289	83	of	of	ADP
cjgl-2651	289	84	mixed	mixed	ADJ
cjgl-2651	289	85	business46	business46	NOUN
cjgl-2651	289	86	see	see	VERB
cjgl-2651	289	87	generally.anthony	generally.anthony	PROPN
cjgl-2651	289	88	c.	c.	PROPN
cjgl-2651	289	89	infanti	infanti	PROPN
cjgl-2651	289	90	,	,	PUNCT
cjgl-2651	289	91	decentralizing	decentralize	VERB
cjgl-2651	289	92	family	family	NOUN
cjgl-2651	289	93	:	:	PUNCT
cjgl-2651	289	94	an	an	DET
cjgl-2651	289	95	hiclusive	hiclusive	ADJ
cjgl-2651	289	96	proposal	proposal	NOUN
cjgl-2651	289	97	for	for	ADP
cjgl-2651	289	98	individual	individual	ADJ
cjgl-2651	289	99	filing	filing	NOUN
cjgl-2651	289	100	in	in	ADP
cjgl-2651	289	101	the	the	DET
cjgl-2651	289	102	united	united	PROPN
cjgl-2651	289	103	states	states	PROPN
cjgl-2651	289	104	,	,	PUNCT
cjgl-2651	289	105	2010	2010	NUM
cjgl-2651	289	106	utah	utah	PROPN
cjgl-2651	289	107	l.	l.	PROPN
cjgl-2651	289	108	rev	rev	PROPN
cjgl-2651	289	109	.	.	PROPN
cjgl-2651	289	110	605	605	NUM
cjgl-2651	289	111	(	(	PUNCT
cjgl-2651	289	112	advocating	advocate	VERB
cjgl-2651	289	113	the	the	DET
cjgl-2651	289	114	abolition	abolition	NOUN
cjgl-2651	289	115	of	of	ADP
cjgl-2651	289	116	the	the	DET
cjgl-2651	289	117	joint	joint	ADJ
cjgl-2651	289	118	federal	federal	ADJ
cjgl-2651	289	119	income	income	NOUN
cjgl-2651	289	120	tax	tax	NOUN
cjgl-2651	289	121	return	return	NOUN
cjgl-2651	289	122	in	in	ADP
cjgl-2651	289	123	favor	favor	NOUN
cjgl-2651	289	124	of	of	ADP
cjgl-2651	289	125	an	an	DET
cjgl-2651	289	126	individual	individual	ADJ
cjgl-2651	289	127	filing	filing	NOUN
cjgl-2651	289	128	regime	regime	NOUN
cjgl-2651	289	129	that	that	PRON
cjgl-2651	289	130	would	would	AUX
cjgl-2651	289	131	recognize	recognize	VERB
cjgl-2651	289	132	all	all	PRON
cjgl-2651	289	133	of	of	ADP
cjgl-2651	289	134	a	a	DET
cjgl-2651	289	135	taxpayer	taxpayer	NOUN
cjgl-2651	289	136	's	's	PART
cjgl-2651	289	137	interdependent	interdependent	ADJ
cjgl-2651	289	138	economic	economic	ADJ
cjgl-2651	289	139	relationships	relationship	NOUN
cjgl-2651	289	140	and	and	CCONJ
cjgl-2651	289	141	not	not	PART
cjgl-2651	289	142	only	only	ADV
cjgl-2651	289	143	those	those	PRON
cjgl-2651	289	144	patterned	pattern	VERB
cjgl-2651	289	145	after	after	ADP
cjgl-2651	289	146	the	the	DET
cjgl-2651	289	147	so	so	ADV
cjgl-2651	289	148	-	-	PUNCT
cjgl-2651	289	149	called	call	VERB
cjgl-2651	289	150	traditional	traditional	ADJ
cjgl-2651	289	151	family	family	NOUN
cjgl-2651	289	152	with	with	ADP
cjgl-2651	289	153	the	the	DET
cjgl-2651	289	154	different	different	ADJ
cjgl-2651	289	155	-	-	PUNCT
cjgl-2651	289	156	sex	sex	NOUN
cjgl-2651	289	157	married	married	ADJ
cjgl-2651	289	158	couple	couple	NOUN
cjgl-2651	289	159	at	at	ADP
cjgl-2651	289	160	its	its	PRON
cjgl-2651	289	161	core	core	NOUN
cjgl-2651	289	162	)	)	PUNCT
cjgl-2651	289	163	.	.	PUNCT
cjgl-2651	290	1	columbia	columbia	PROPN
cjgl-2651	290	2	journal	journal	PROPN
cjgl-2651	290	3	of	of	ADP
cjgl-2651	290	4	gender	gender	NOUN
cjgl-2651	290	5	and	and	CCONJ
cjgl-2651	290	6	law	law	NOUN
cjgl-2651	290	7	personal	personal	ADJ
cjgl-2651	290	8	expenses	expense	NOUN
cjgl-2651	290	9	,	,	PUNCT
cjgl-2651	290	10	particularly	particularly	ADV
cjgl-2651	290	11	child	child	NOUN
cjgl-2651	290	12	care	care	NOUN
cjgl-2651	290	13	;	;	PUNCT
cjgl-2651	290	14	and	and	CCONJ
cjgl-2651	290	15	(	(	PUNCT
cjgl-2651	290	16	5	5	X
cjgl-2651	290	17	)	)	PUNCT
cjgl-2651	290	18	the	the	DET
cjgl-2651	290	19	treatment	treatment	NOUN
cjgl-2651	290	20	of	of	ADP
cjgl-2651	290	21	fringe	fringe	NOUN
cjgl-2651	290	22	benefits.47	benefits.47	NOUN
cjgl-2651	290	23	of	of	ADP
cjgl-2651	290	24	course	course	NOUN
cjgl-2651	290	25	,	,	PUNCT
cjgl-2651	290	26	the	the	DET
cjgl-2651	290	27	nominee	nominee	NOUN
cjgl-2651	290	28	/	/	SYM
cjgl-2651	290	29	middleman	middleman	NOUN
cjgl-2651	290	30	reporting	reporting	NOUN
cjgl-2651	290	31	rules	rule	NOUN
cjgl-2651	290	32	play	play	VERB
cjgl-2651	290	33	only	only	ADV
cjgl-2651	290	34	a	a	DET
cjgl-2651	290	35	supporting	support	VERB
cjgl-2651	290	36	role	role	NOUN
cjgl-2651	290	37	in	in	ADP
cjgl-2651	290	38	creating	create	VERB
cjgl-2651	290	39	this	this	DET
cjgl-2651	290	40	web	web	NOUN
cjgl-2651	290	41	of	of	ADP
cjgl-2651	290	42	incentives	incentive	NOUN
cjgl-2651	290	43	and	and	CCONJ
cjgl-2651	290	44	disincentives	disincentive	NOUN
cjgl-2651	290	45	.	.	PUNCT
cjgl-2651	291	1	nevertheless	nevertheless	ADV
cjgl-2651	291	2	,	,	PUNCT
cjgl-2651	291	3	being	be	AUX
cjgl-2651	291	4	spared	spare	VERB
cjgl-2651	291	5	an	an	DET
cjgl-2651	291	6	informationreporting	informationreporting	ADJ
cjgl-2651	291	7	burden	burden	NOUN
cjgl-2651	291	8	that	that	PRON
cjgl-2651	291	9	constitutes	constitute	VERB
cjgl-2651	291	10	little	little	ADJ
cjgl-2651	291	11	more	more	ADJ
cjgl-2651	291	12	than	than	ADP
cjgl-2651	291	13	a	a	DET
cjgl-2651	291	14	trap	trap	NOUN
cjgl-2651	291	15	for	for	ADP
cjgl-2651	291	16	the	the	DET
cjgl-2651	291	17	unwary	unwary	ADJ
cjgl-2651	291	18	either	either	CCONJ
cjgl-2651	291	19	adds	add	VERB
cjgl-2651	291	20	to	to	ADP
cjgl-2651	291	21	the	the	DET
cjgl-2651	291	22	benefits	benefit	NOUN
cjgl-2651	291	23	or	or	CCONJ
cjgl-2651	291	24	reduces	reduce	VERB
cjgl-2651	291	25	the	the	DET
cjgl-2651	291	26	detriments	detriment	NOUN
cjgl-2651	291	27	of	of	ADP
cjgl-2651	291	28	marriage	marriage	NOUN
cjgl-2651	291	29	from	from	ADP
cjgl-2651	291	30	a	a	DET
cjgl-2651	291	31	tax	tax	NOUN
cjgl-2651	291	32	perspective	perspective	NOUN
cjgl-2651	291	33	.	.	PUNCT
cjgl-2651	292	1	professor	professor	NOUN
cjgl-2651	292	2	mccaffery	mccaffery	NOUN
cjgl-2651	292	3	explains	explain	VERB
cjgl-2651	292	4	that	that	SCONJ
cjgl-2651	292	5	this	this	DET
cjgl-2651	292	6	complex	complex	ADJ
cjgl-2651	292	7	web	web	NOUN
cjgl-2651	292	8	of	of	ADP
cjgl-2651	292	9	incentives	incentive	NOUN
cjgl-2651	292	10	and	and	CCONJ
cjgl-2651	292	11	disincentives	disincentive	NOUN
cjgl-2651	292	12	has	have	VERB
cjgl-2651	292	13	a	a	DET
cjgl-2651	292	14	disproportionately	disproportionately	ADV
cjgl-2651	292	15	negative	negative	ADJ
cjgl-2651	292	16	impact	impact	NOUN
cjgl-2651	292	17	on	on	ADP
cjgl-2651	292	18	women	woman	NOUN
cjgl-2651	292	19	as	as	ADV
cjgl-2651	292	20	well	well	ADV
cjgl-2651	292	21	as	as	ADP
cjgl-2651	292	22	effects	effect	NOUN
cjgl-2651	292	23	that	that	PRON
cjgl-2651	292	24	vary	vary	VERB
cjgl-2651	292	25	along	along	ADP
cjgl-2651	292	26	class	class	NOUN
cjgl-2651	292	27	lines	line	NOUN
cjgl-2651	292	28	:	:	PUNCT
cjgl-2651	292	29	perhaps	perhaps	ADV
cjgl-2651	292	30	even	even	ADV
cjgl-2651	292	31	more	more	ADV
cjgl-2651	292	32	importantly	importantly	ADV
cjgl-2651	292	33	,	,	PUNCT
cjgl-2651	292	34	the	the	DET
cjgl-2651	292	35	situation	situation	NOUN
cjgl-2651	292	36	of	of	ADP
cjgl-2651	292	37	upper	upper	ADJ
cjgl-2651	292	38	-	-	PUNCT
cjgl-2651	292	39	income	income	NOUN
cjgl-2651	292	40	families	family	NOUN
cjgl-2651	292	41	-	-	PUNCT
cjgl-2651	292	42	indeed	indeed	ADV
cjgl-2651	292	43	,	,	PUNCT
cjgl-2651	292	44	the	the	DET
cjgl-2651	292	45	whole	whole	ADJ
cjgl-2651	292	46	range	range	NOUN
cjgl-2651	292	47	of	of	ADP
cjgl-2651	292	48	treatment	treatment	NOUN
cjgl-2651	292	49	by	by	ADP
cjgl-2651	292	50	class	class	NOUN
cjgl-2651	292	51	-	-	PUNCT
cjgl-2651	292	52	introduces	introduce	NOUN
cjgl-2651	292	53	highly	highly	ADV
cjgl-2651	292	54	unfortunate	unfortunate	ADJ
cjgl-2651	292	55	discontinuities	discontinuity	NOUN
cjgl-2651	292	56	.	.	PUNCT
cjgl-2651	293	1	among	among	ADP
cjgl-2651	293	2	the	the	DET
cjgl-2651	293	3	lower	low	ADJ
cjgl-2651	293	4	classes	class	NOUN
cjgl-2651	293	5	,	,	PUNCT
cjgl-2651	293	6	the	the	DET
cjgl-2651	293	7	tax	tax	NOUN
cjgl-2651	293	8	laws	law	NOUN
cjgl-2651	293	9	discourage	discourage	VERB
cjgl-2651	293	10	formal	formal	ADJ
cjgl-2651	293	11	family	family	NOUN
cjgl-2651	293	12	structures	structure	NOUN
cjgl-2651	293	13	.	.	PUNCT
cjgl-2651	294	1	this	this	PRON
cjgl-2651	294	2	might	might	AUX
cjgl-2651	294	3	retard	retard	VERB
cjgl-2651	294	4	economic	economic	ADJ
cjgl-2651	294	5	improvement	improvement	NOUN
cjgl-2651	294	6	to	to	ADP
cjgl-2651	294	7	the	the	DET
cjgl-2651	294	8	middle	middle	ADJ
cjgl-2651	294	9	class	class	NOUN
cjgl-2651	294	10	.	.	PUNCT
cjgl-2651	295	1	at	at	ADP
cjgl-2651	295	2	the	the	DET
cjgl-2651	295	3	middle	middle	ADJ
cjgl-2651	295	4	income	income	NOUN
cjgl-2651	295	5	levels	level	NOUN
cjgl-2651	295	6	,	,	PUNCT
cjgl-2651	295	7	the	the	DET
cjgl-2651	295	8	laws	law	NOUN
cjgl-2651	295	9	encourage	encourage	VERB
cjgl-2651	295	10	women	woman	NOUN
cjgl-2651	295	11	to	to	PART
cjgl-2651	295	12	work	work	VERB
cjgl-2651	295	13	full	full	ADJ
cjgl-2651	295	14	time	time	NOUN
cjgl-2651	295	15	or	or	CCONJ
cjgl-2651	295	16	stay	stay	VERB
cjgl-2651	295	17	at	at	ADP
cjgl-2651	295	18	home	home	NOUN
cjgl-2651	295	19	.	.	PUNCT
cjgl-2651	296	1	either	either	CCONJ
cjgl-2651	296	2	such	such	ADJ
cjgl-2651	296	3	women	woman	NOUN
cjgl-2651	296	4	fail	fail	VERB
cjgl-2651	296	5	to	to	PART
cjgl-2651	296	6	develop	develop	VERB
cjgl-2651	296	7	valuable	valuable	ADJ
cjgl-2651	296	8	job	job	NOUN
cjgl-2651	296	9	market	market	NOUN
cjgl-2651	296	10	skills	skill	NOUN
cjgl-2651	296	11	,	,	PUNCT
cjgl-2651	296	12	or	or	CCONJ
cjgl-2651	296	13	they	they	PRON
cjgl-2651	296	14	find	find	VERB
cjgl-2651	296	15	themselves	themselves	PRON
cjgl-2651	296	16	pushing	push	VERB
cjgl-2651	296	17	against	against	ADP
cjgl-2651	296	18	the	the	DET
cjgl-2651	296	19	upper	upper	ADJ
cjgl-2651	296	20	income	income	NOUN
cjgl-2651	296	21	levels	level	NOUN
cjgl-2651	296	22	.	.	PUNCT
cjgl-2651	297	1	but	but	CCONJ
cjgl-2651	297	2	as	as	ADV
cjgl-2651	297	3	soon	soon	ADV
cjgl-2651	297	4	as	as	SCONJ
cjgl-2651	297	5	they	they	PRON
cjgl-2651	297	6	do	do	VERB
cjgl-2651	297	7	,	,	PUNCT
cjgl-2651	297	8	they	they	PRON
cjgl-2651	297	9	face	face	VERB
cjgl-2651	297	10	even	even	ADV
cjgl-2651	297	11	greater	great	ADJ
cjgl-2651	297	12	incentives	incentive	NOUN
cjgl-2651	297	13	to	to	PART
cjgl-2651	297	14	stay	stay	VERB
cjgl-2651	297	15	home	home	NOUN
cjgl-2651	297	16	.	.	PUNCT
cjgl-2651	298	1	secondary	secondary	ADJ
cjgl-2651	298	2	earners	earner	NOUN
cjgl-2651	298	3	in	in	ADP
cjgl-2651	298	4	general	general	ADJ
cjgl-2651	298	5	,	,	PUNCT
cjgl-2651	298	6	and	and	CCONJ
cjgl-2651	298	7	married	married	ADJ
cjgl-2651	298	8	mothers	mother	NOUN
cjgl-2651	298	9	in	in	ADP
cjgl-2651	298	10	particular	particular	ADJ
cjgl-2651	298	11	,	,	PUNCT
cjgl-2651	298	12	are	be	AUX
cjgl-2651	298	13	thus	thus	ADV
cjgl-2651	298	14	pushed	push	VERB
cjgl-2651	298	15	in	in	ADP
cjgl-2651	298	16	different	different	ADJ
cjgl-2651	298	17	directions	direction	NOUN
cjgl-2651	298	18	as	as	SCONJ
cjgl-2651	298	19	they	they	PRON
cjgl-2651	298	20	cross	cross	VERB
cjgl-2651	298	21	income	income	NOUN
cjgl-2651	298	22	levels	level	NOUN
cjgl-2651	298	23	.	.	PUNCT
cjgl-2651	299	1	the	the	DET
cjgl-2651	299	2	whole	whole	ADJ
cjgl-2651	299	3	pattern	pattern	NOUN
cjgl-2651	299	4	is	be	AUX
cjgl-2651	299	5	reflected	reflect	VERB
cjgl-2651	299	6	in	in	ADP
cjgl-2651	299	7	a	a	DET
cjgl-2651	299	8	social	social	ADJ
cjgl-2651	299	9	structure	structure	NOUN
cjgl-2651	299	10	that	that	PRON
cjgl-2651	299	11	finds	find	VERB
cjgl-2651	299	12	poor	poor	ADJ
cjgl-2651	299	13	women	woman	NOUN
cjgl-2651	299	14	alone	alone	ADV
cjgl-2651	299	15	,	,	PUNCT
cjgl-2651	299	16	middle	middle	ADJ
cjgl-2651	299	17	class	class	NOUN
cjgl-2651	299	18	women	woman	NOUN
cjgl-2651	299	19	in	in	ADP
cjgl-2651	299	20	a	a	DET
cjgl-2651	299	21	bind	bind	NOUN
cjgl-2651	299	22	,	,	PUNCT
cjgl-2651	299	23	and	and	CCONJ
cjgl-2651	299	24	upper	upper	ADJ
cjgl-2651	299	25	class	class	NOUN
cjgl-2651	299	26	women	woman	NOUN
cjgl-2651	299	27	disempowered	disempowere	VERB
cjgl-2651	299	28	.	.	PUNCT
cjgl-2651	300	1	48	48	NUM
cjgl-2651	300	2	there	there	PRON
cjgl-2651	300	3	is	be	VERB
cjgl-2651	300	4	also	also	ADV
cjgl-2651	300	5	a	a	DET
cjgl-2651	300	6	racial	racial	ADJ
cjgl-2651	300	7	dimension	dimension	NOUN
cjgl-2651	300	8	to	to	ADP
cjgl-2651	300	9	the	the	DET
cjgl-2651	300	10	web	web	NOUN
cjgl-2651	300	11	of	of	ADP
cjgl-2651	300	12	tax	tax	NOUN
cjgl-2651	300	13	incentives	incentive	NOUN
cjgl-2651	300	14	and	and	CCONJ
cjgl-2651	300	15	disincentives	disincentive	NOUN
cjgl-2651	300	16	associated	associate	VERB
cjgl-2651	300	17	with	with	ADP
cjgl-2651	300	18	the	the	DET
cjgl-2651	300	19	privileging	privileging	NOUN
cjgl-2651	300	20	of	of	ADP
cjgl-2651	300	21	marriage	marriage	NOUN
cjgl-2651	300	22	in	in	ADP
cjgl-2651	300	23	our	our	PRON
cjgl-2651	300	24	tax	tax	NOUN
cjgl-2651	300	25	laws	law	NOUN
cjgl-2651	300	26	.	.	PUNCT
cjgl-2651	301	1	professor	professor	PROPN
cjgl-2651	301	2	dorothy	dorothy	PROPN
cjgl-2651	301	3	brown	brown	PROPN
cjgl-2651	301	4	has	have	AUX
cjgl-2651	301	5	explained	explain	VERB
cjgl-2651	301	6	that	that	SCONJ
cjgl-2651	301	7	professor	professor	NOUN
cjgl-2651	301	8	47	47	NUM
cjgl-2651	301	9	see	see	VERB
cjgl-2651	301	10	mccaffery	mccaffery	NOUN
cjgl-2651	301	11	,	,	PUNCT
cjgl-2651	301	12	supra	supra	PROPN
cjgl-2651	301	13	note	note	NOUN
cjgl-2651	301	14	6	6	NUM
cjgl-2651	301	15	,	,	PUNCT
cjgl-2651	301	16	at	at	ADP
cjgl-2651	301	17	988	988	NUM
cjgl-2651	301	18	.	.	PUNCT
cjgl-2651	302	1	48	48	NUM
cjgl-2651	303	1	i	i	PRON
cjgl-2651	303	2	d.	d.	PROPN
cjgl-2651	303	3	at	at	ADP
cjgl-2651	303	4	1029	1029	NUM
cjgl-2651	303	5	.	.	PUNCT
cjgl-2651	304	1	columbia	columbia	PROPN
cjgl-2651	304	2	journal	journal	PROPN
cjgl-2651	304	3	of	of	ADP
cjgl-2651	304	4	gender	gender	NOUN
cjgl-2651	304	5	and	and	CCONJ
cjgl-2651	304	6	law	law	NOUN
cjgl-2651	304	7	mccaffery	mccaffery	NOUN
cjgl-2651	304	8	's	's	PART
cjgl-2651	304	9	analysis	analysis	NOUN
cjgl-2651	304	10	may	may	AUX
cjgl-2651	304	11	be	be	AUX
cjgl-2651	304	12	more	more	ADV
cjgl-2651	304	13	relevant	relevant	ADJ
cjgl-2651	304	14	to	to	ADP
cjgl-2651	304	15	white	white	PROPN
cjgl-2651	304	16	differentsex	differentsex	PROPN
cjgl-2651	304	17	couples	couple	NOUN
cjgl-2651	304	18	than	than	SCONJ
cjgl-2651	304	19	it	it	PRON
cjgl-2651	304	20	is	be	AUX
cjgl-2651	304	21	to	to	ADP
cjgl-2651	304	22	african	african	ADJ
cjgl-2651	304	23	-	-	PUNCT
cjgl-2651	304	24	american	american	ADJ
cjgl-2651	304	25	different	different	ADJ
cjgl-2651	304	26	-	-	PUNCT
cjgl-2651	304	27	sex	sex	NOUN
cjgl-2651	304	28	couples	couple	NOUN
cjgl-2651	304	29	.	.	PUNCT
cjgl-2651	305	1	she	she	PRON
cjgl-2651	305	2	points	point	VERB
cjgl-2651	305	3	out	out	ADP
cjgl-2651	305	4	that	that	SCONJ
cjgl-2651	305	5	the	the	DET
cjgl-2651	305	6	african	african	ADJ
cjgl-2651	305	7	-	-	PUNCT
cjgl-2651	305	8	american	american	ADJ
cjgl-2651	305	9	experience	experience	NOUN
cjgl-2651	305	10	might	might	AUX
cjgl-2651	305	11	differ	differ	VERB
cjgl-2651	305	12	because	because	SCONJ
cjgl-2651	305	13	african	african	ADJ
cjgl-2651	305	14	-	-	PUNCT
cjgl-2651	305	15	american	american	ADJ
cjgl-2651	305	16	different	different	ADJ
cjgl-2651	305	17	-	-	PUNCT
cjgl-2651	305	18	sex	sex	NOUN
cjgl-2651	305	19	couples	couple	NOUN
cjgl-2651	305	20	are	be	AUX
cjgl-2651	305	21	(	(	PUNCT
cjgl-2651	305	22	1	1	NUM
cjgl-2651	305	23	)	)	PUNCT
cjgl-2651	305	24	more	more	ADV
cjgl-2651	305	25	likely	likely	ADJ
cjgl-2651	305	26	than	than	ADP
cjgl-2651	305	27	white	white	ADJ
cjgl-2651	305	28	couples	couple	NOUN
cjgl-2651	305	29	to	to	PART
cjgl-2651	305	30	experience	experience	VERB
cjgl-2651	305	31	a	a	DET
cjgl-2651	305	32	marriage	marriage	NOUN
cjgl-2651	305	33	penalty	penalty	NOUN
cjgl-2651	305	34	(	(	PUNCT
cjgl-2651	305	35	and	and	CCONJ
cjgl-2651	305	36	a	a	DET
cjgl-2651	305	37	resulting	result	VERB
cjgl-2651	305	38	disincentive	disincentive	ADJ
cjgl-2651	305	39	to	to	PART
cjgl-2651	305	40	marry	marry	VERB
cjgl-2651	305	41	)	)	PUNCT
cjgl-2651	305	42	because	because	SCONJ
cjgl-2651	305	43	their	their	PRON
cjgl-2651	305	44	incomes	income	NOUN
cjgl-2651	305	45	are	be	AUX
cjgl-2651	305	46	more	more	ADV
cjgl-2651	305	47	likely	likely	ADJ
cjgl-2651	305	48	to	to	PART
cjgl-2651	305	49	be	be	AUX
cjgl-2651	305	50	equal	equal	ADJ
cjgl-2651	305	51	and	and	CCONJ
cjgl-2651	305	52	(	(	PUNCT
cjgl-2651	305	53	2	2	NUM
cjgl-2651	305	54	)	)	PUNCT
cjgl-2651	305	55	more	more	ADV
cjgl-2651	305	56	likely	likely	ADJ
cjgl-2651	305	57	to	to	PART
cjgl-2651	305	58	have	have	VERB
cjgl-2651	305	59	the	the	DET
cjgl-2651	305	60	man	man	NOUN
cjgl-2651	305	61	(	(	PUNCT
cjgl-2651	305	62	rather	rather	ADV
cjgl-2651	305	63	than	than	ADP
cjgl-2651	305	64	the	the	DET
cjgl-2651	305	65	woman	woman	NOUN
cjgl-2651	305	66	)	)	PUNCT
cjgl-2651	305	67	be	be	AUX
cjgl-2651	305	68	the	the	DET
cjgl-2651	305	69	secondary	secondary	ADJ
cjgl-2651	305	70	earner	earner	NOUN
cjgl-2651	305	71	in	in	ADP
cjgl-2651	305	72	the	the	DET
cjgl-2651	305	73	couple	couple	NOUN
cjgl-2651	305	74	.	.	PUNCT
cjgl-2651	306	1	49	49	NUM
cjgl-2651	306	2	mylinh	mylinh	NOUN
cjgl-2651	306	3	uy	uy	PROPN
cjgl-2651	306	4	has	have	AUX
cjgl-2651	306	5	expanded	expand	VERB
cjgl-2651	306	6	on	on	ADP
cjgl-2651	306	7	professor	professor	NOUN
cjgl-2651	306	8	brown	brown	NOUN
cjgl-2651	306	9	's	's	PART
cjgl-2651	306	10	analysis	analysis	NOUN
cjgl-2651	306	11	by	by	ADP
cjgl-2651	306	12	explaining	explain	VERB
cjgl-2651	306	13	how	how	SCONJ
cjgl-2651	306	14	the	the	DET
cjgl-2651	306	15	experience	experience	NOUN
cjgl-2651	306	16	of	of	ADP
cjgl-2651	306	17	asian	asian	ADJ
cjgl-2651	306	18	-	-	PUNCT
cjgl-2651	306	19	american	american	ADJ
cjgl-2651	306	20	different	different	ADJ
cjgl-2651	306	21	-	-	PUNCT
cjgl-2651	306	22	sex	sex	NOUN
cjgl-2651	306	23	couples	couple	NOUN
cjgl-2651	306	24	may	may	AUX
cjgl-2651	306	25	be	be	AUX
cjgl-2651	306	26	closer	close	ADJ
cjgl-2651	306	27	to	to	ADP
cjgl-2651	306	28	that	that	PRON
cjgl-2651	306	29	of	of	ADP
cjgl-2651	306	30	african	african	ADJ
cjgl-2651	306	31	-	-	PUNCT
cjgl-2651	306	32	american	american	ADJ
cjgl-2651	306	33	different	different	ADJ
cjgl-2651	306	34	-	-	PUNCT
cjgl-2651	306	35	sex	sex	NOUN
cjgl-2651	306	36	couples	couple	NOUN
cjgl-2651	306	37	than	than	ADP
cjgl-2651	306	38	to	to	ADP
cjgl-2651	306	39	it	it	PRON
cjgl-2651	306	40	is	be	AUX
cjgl-2651	306	41	to	to	ADP
cjgl-2651	306	42	white	white	VERB
cjgl-2651	306	43	different	different	ADJ
cjgl-2651	306	44	-	-	PUNCT
cjgl-2651	306	45	sex	sex	NOUN
cjgl-2651	306	46	couples.5	couples.5	NOUN
cjgl-2651	306	47	0	0	NUM
cjgl-2651	306	48	from	from	ADP
cjgl-2651	306	49	the	the	DET
cjgl-2651	306	50	perspective	perspective	NOUN
cjgl-2651	306	51	of	of	ADP
cjgl-2651	306	52	same	same	ADJ
cjgl-2651	306	53	-	-	PUNCT
cjgl-2651	306	54	sex	sex	NOUN
cjgl-2651	306	55	couples	couple	NOUN
cjgl-2651	306	56	,	,	PUNCT
cjgl-2651	306	57	the	the	DET
cjgl-2651	306	58	nominee/	nominee/	NUM
cjgl-2651	306	59	middleman	middleman	NOUN
cjgl-2651	306	60	reporting	reporting	NOUN
cjgl-2651	306	61	rules	rule	NOUN
cjgl-2651	306	62	are	be	AUX
cjgl-2651	306	63	simply	simply	ADV
cjgl-2651	306	64	another	another	DET
cjgl-2651	306	65	facet	facet	NOUN
cjgl-2651	306	66	of	of	ADP
cjgl-2651	306	67	the	the	DET
cjgl-2651	306	68	overt	overt	ADJ
cjgl-2651	306	69	and	and	CCONJ
cjgl-2651	306	70	covert	covert	ADJ
cjgl-2651	306	71	discrimination	discrimination	NOUN
cjgl-2651	306	72	that	that	PRON
cjgl-2651	306	73	is	be	AUX
cjgl-2651	306	74	perpetrated	perpetrate	VERB
cjgl-2651	306	75	against	against	ADP
cjgl-2651	306	76	them	they	PRON
cjgl-2651	306	77	throughout	throughout	ADP
cjgl-2651	306	78	the	the	DET
cjgl-2651	306	79	code.5	code.5	NOUN
cjgl-2651	306	80	'	'	PUNCT
cjgl-2651	306	81	because	because	SCONJ
cjgl-2651	306	82	the	the	DET
cjgl-2651	306	83	federal	federal	ADJ
cjgl-2651	306	84	defense	defense	NOUN
cjgl-2651	306	85	of	of	ADP
cjgl-2651	306	86	marriage	marriage	NOUN
cjgl-2651	306	87	act	act	NOUN
cjgl-2651	306	88	requires	require	VERB
cjgl-2651	306	89	the	the	DET
cjgl-2651	306	90	irs	irs	PROPN
cjgl-2651	306	91	to	to	PART
cjgl-2651	306	92	treat	treat	VERB
cjgl-2651	306	93	all	all	DET
cjgl-2651	306	94	same	same	ADJ
cjgl-2651	306	95	-	-	PUNCT
cjgl-2651	306	96	sex	sex	NOUN
cjgl-2651	306	97	couples	couple	NOUN
cjgl-2651	306	98	as	as	ADP
cjgl-2651	306	99	tax	tax	NOUN
cjgl-2651	306	100	"	"	PUNCT
cjgl-2651	306	101	singles	single	NOUN
cjgl-2651	306	102	,	,	PUNCT
cjgl-2651	306	103	'	'	NUM
cjgl-2651	306	104	52	52	NUM
cjgl-2651	306	105	same	same	ADJ
cjgl-2651	306	106	-	-	PUNCT
cjgl-2651	306	107	sex	sex	NOUN
cjgl-2651	306	108	couples	couple	NOUN
cjgl-2651	306	109	are	be	AUX
cjgl-2651	306	110	ineligible	ineligible	ADJ
cjgl-2651	306	111	for	for	ADP
cjgl-2651	306	112	the	the	DET
cjgl-2651	306	113	spousal	spousal	NOUN
cjgl-2651	306	114	exception	exception	NOUN
cjgl-2651	306	115	from	from	ADP
cjgl-2651	306	116	nominee	nominee	NOUN
cjgl-2651	306	117	/	/	SYM
cjgl-2651	306	118	middleman	middleman	NOUN
cjgl-2651	306	119	reporting	reporting	NOUN
cjgl-2651	306	120	-	-	PUNCT
cjgl-2651	306	121	even	even	ADV
cjgl-2651	306	122	if	if	SCONJ
cjgl-2651	306	123	they	they	PRON
cjgl-2651	306	124	are	be	AUX
cjgl-2651	306	125	treated	treat	VERB
cjgl-2651	306	126	as	as	ADP
cjgl-2651	306	127	married	marry	VERB
cjgl-2651	306	128	(	(	PUNCT
cjgl-2651	306	129	and	and	CCONJ
cjgl-2651	306	130	,	,	PUNCT
cjgl-2651	306	131	therefore	therefore	ADV
cjgl-2651	306	132	,	,	PUNCT
cjgl-2651	306	133	as	as	ADP
cjgl-2651	306	134	spouses	spouse	NOUN
cjgl-2651	306	135	)	)	PUNCT
cjgl-2651	306	136	under	under	ADP
cjgl-2651	306	137	the	the	DET
cjgl-2651	306	138	laws	law	NOUN
cjgl-2651	306	139	of	of	ADP
cjgl-2651	306	140	their	their	PRON
cjgl-2651	306	141	state	state	NOUN
cjgl-2651	306	142	of	of	ADP
cjgl-2651	306	143	residence	residence	NOUN
cjgl-2651	306	144	.	.	PUNCT
cjgl-2651	307	1	from	from	ADP
cjgl-2651	307	2	a	a	DET
cjgl-2651	307	3	marital	marital	ADJ
cjgl-2651	307	4	status	status	NOUN
cjgl-2651	307	5	perspective	perspective	NOUN
cjgl-2651	307	6	,	,	PUNCT
cjgl-2651	307	7	individuals	individual	NOUN
cjgl-2651	307	8	who	who	PRON
cjgl-2651	307	9	are	be	AUX
cjgl-2651	307	10	uncoupled	uncoupled	ADJ
cjgl-2651	307	11	(	(	PUNCT
cjgl-2651	307	12	and	and	CCONJ
cjgl-2651	307	13	,	,	PUNCT
cjgl-2651	307	14	therefore	therefore	ADV
cjgl-2651	307	15	,	,	PUNCT
cjgl-2651	307	16	truly	truly	ADV
cjgl-2651	307	17	single)whether	single)whether	ADV
cjgl-2651	307	18	they	they	PRON
cjgl-2651	307	19	happen	happen	VERB
cjgl-2651	307	20	to	to	PART
cjgl-2651	307	21	be	be	AUX
cjgl-2651	307	22	gay	gay	ADJ
cjgl-2651	307	23	or	or	CCONJ
cjgl-2651	307	24	straight	straight	ADJ
cjgl-2651	307	25	,	,	PUNCT
cjgl-2651	307	26	living	live	VERB
cjgl-2651	307	27	alone	alone	ADV
cjgl-2651	307	28	or	or	CCONJ
cjgl-2651	307	29	acting	act	VERB
cjgl-2651	307	30	as	as	ADP
cjgl-2651	307	31	head	head	NOUN
cjgl-2651	307	32	of	of	ADP
cjgl-2651	307	33	a	a	DET
cjgl-2651	307	34	household	household	NOUN
cjgl-2651	307	35	-	-	PUNCT
cjgl-2651	307	36	find	find	VERB
cjgl-2651	307	37	themselves	themselves	PRON
cjgl-2651	307	38	in	in	ADP
cjgl-2651	307	39	this	this	DET
cjgl-2651	307	40	same	same	ADJ
cjgl-2651	307	41	49	49	NUM
cjgl-2651	307	42	brown	brown	ADJ
cjgl-2651	307	43	,	,	PUNCT
cjgl-2651	307	44	supra	supra	PROPN
cjgl-2651	307	45	note	note	NOUN
cjgl-2651	307	46	6	6	NUM
cjgl-2651	307	47	,	,	PUNCT
cjgl-2651	307	48	at	at	ADP
cjgl-2651	307	49	791	791	NUM
cjgl-2651	307	50	-	-	SYM
cjgl-2651	307	51	97	97	NUM
cjgl-2651	307	52	.	.	NOUN
cjgl-2651	308	1	50	50	NUM
cjgl-2651	308	2	uy	uy	NOUN
cjgl-2651	308	3	,	,	PUNCT
cjgl-2651	308	4	supra	supra	PROPN
cjgl-2651	308	5	note	note	PROPN
cjgl-2651	308	6	6	6	NUM
cjgl-2651	308	7	,	,	PUNCT
cjgl-2651	308	8	at	at	ADP
cjgl-2651	308	9	138	138	NUM
cjgl-2651	308	10	.	.	PUNCT
cjgl-2651	309	1	5	5	NUM
cjgl-2651	309	2	!	!	X
cjgl-2651	309	3	see	see	VERB
cjgl-2651	309	4	anthony	anthony	PROPN
cjgl-2651	309	5	c.	c.	PROPN
cjgl-2651	309	6	infanti	infanti	PROPN
cjgl-2651	309	7	,	,	PUNCT
cjgl-2651	309	8	deconstructing	deconstruct	VERB
cjgl-2651	309	9	the	the	DET
cjgl-2651	309	10	duty	duty	NOUN
cjgl-2651	309	11	to	to	ADP
cjgl-2651	309	12	the	the	DET
cjgl-2651	309	13	tax	tax	NOUN
cjgl-2651	309	14	system	system	NOUN
cjgl-2651	309	15	:	:	PUNCT
cjgl-2651	309	16	unfettering	unfettere	VERB
cjgl-2651	309	17	zealous	zealous	ADJ
cjgl-2651	309	18	advocacy	advocacy	NOUN
cjgl-2651	309	19	on	on	ADP
cjgl-2651	309	20	behalf	behalf	NOUN
cjgl-2651	309	21	of	of	ADP
cjgl-2651	309	22	lesbian	lesbian	NOUN
cjgl-2651	309	23	and	and	CCONJ
cjgl-2651	309	24	gay	gay	NOUN
cjgl-2651	309	25	taxpayers	taxpayer	NOUN
cjgl-2651	309	26	,	,	PUNCT
cjgl-2651	309	27	61	61	NUM
cjgl-2651	309	28	tax	tax	NOUN
cjgl-2651	309	29	law	law	NOUN
cjgl-2651	309	30	.	.	PUNCT
cjgl-2651	310	1	407	407	NUM
cjgl-2651	310	2	,	,	PUNCT
cjgl-2651	310	3	423	423	NUM
cjgl-2651	310	4	-	-	SYM
cjgl-2651	310	5	36	36	NUM
cjgl-2651	310	6	(	(	PUNCT
cjgl-2651	310	7	2008	2008	NUM
cjgl-2651	310	8	)	)	PUNCT
cjgl-2651	310	9	(	(	PUNCT
cjgl-2651	310	10	describing	describe	VERB
cjgl-2651	310	11	the	the	DET
cjgl-2651	310	12	overt	overt	ADJ
cjgl-2651	310	13	and	and	CCONJ
cjgl-2651	310	14	covert	covert	ADJ
cjgl-2651	310	15	discrimination	discrimination	NOUN
cjgl-2651	310	16	against	against	ADP
cjgl-2651	310	17	same	same	ADJ
cjgl-2651	310	18	-	-	PUNCT
cjgl-2651	310	19	sex	sex	NOUN
cjgl-2651	310	20	couples	couple	NOUN
cjgl-2651	310	21	in	in	ADP
cjgl-2651	310	22	the	the	DET
cjgl-2651	310	23	tax	tax	NOUN
cjgl-2651	310	24	laws	law	NOUN
cjgl-2651	310	25	)	)	PUNCT
cjgl-2651	310	26	;	;	PUNCT
cjgl-2651	310	27	see	see	VERB
cjgl-2651	310	28	also	also	ADV
cjgl-2651	310	29	supra	supra	ADJ
cjgl-2651	310	30	note	note	NOUN
cjgl-2651	310	31	7	7	NUM
cjgl-2651	310	32	.	.	NOUN
cjgl-2651	310	33	52	52	NUM
cjgl-2651	310	34	i	i	PRON
cjgl-2651	310	35	u.s.c	u.s.c	ADJ
cjgl-2651	310	36	.	.	PUNCT
cjgl-2651	311	1	§	§	PROPN
cjgl-2651	311	2	7	7	NUM
cjgl-2651	311	3	(	(	PUNCT
cjgl-2651	311	4	lexis	lexis	NOUN
cjgl-2651	311	5	through	through	ADP
cjgl-2651	311	6	july	july	PROPN
cjgl-2651	311	7	2010	2010	NUM
cjgl-2651	311	8	amendments	amendment	NOUN
cjgl-2651	311	9	)	)	PUNCT
cjgl-2651	311	10	.	.	PUNCT
cjgl-2651	312	1	see	see	VERB
cjgl-2651	312	2	iufra	iufra	NOUN
cjgl-2651	312	3	note	note	VERB
cjgl-2651	312	4	118	118	NUM
cjgl-2651	312	5	for	for	ADP
cjgl-2651	312	6	discussion	discussion	NOUN
cjgl-2651	312	7	of	of	ADP
cjgl-2651	312	8	a	a	DET
cjgl-2651	312	9	recent	recent	ADJ
cjgl-2651	312	10	federal	federal	ADJ
cjgl-2651	312	11	district	district	NOUN
cjgl-2651	312	12	court	court	NOUN
cjgl-2651	312	13	decision	decision	NOUN
cjgl-2651	312	14	finding	find	VERB
cjgl-2651	312	15	this	this	DET
cjgl-2651	312	16	portion	portion	NOUN
cjgl-2651	312	17	of	of	ADP
cjgl-2651	312	18	the	the	DET
cjgl-2651	312	19	defense	defense	NOUN
cjgl-2651	312	20	of	of	ADP
cjgl-2651	312	21	marriage	marriage	NOUN
cjgl-2651	312	22	act	act	NOUN
cjgl-2651	312	23	unconstitutional	unconstitutional	ADJ
cjgl-2651	312	24	as	as	SCONJ
cjgl-2651	312	25	it	it	PRON
cjgl-2651	312	26	applies	apply	VERB
cjgl-2651	312	27	to	to	ADP
cjgl-2651	312	28	several	several	ADJ
cjgl-2651	312	29	massachusetts	massachusetts	PROPN
cjgl-2651	312	30	same	same	ADJ
cjgl-2651	312	31	-	-	PUNCT
cjgl-2651	312	32	sex	sex	NOUN
cjgl-2651	312	33	couples	couple	NOUN
cjgl-2651	312	34	as	as	ADV
cjgl-2651	312	35	well	well	ADV
cjgl-2651	312	36	as	as	ADP
cjgl-2651	312	37	president	president	PROPN
cjgl-2651	312	38	obama	obama	NOUN
cjgl-2651	312	39	's	's	PART
cjgl-2651	312	40	recent	recent	ADJ
cjgl-2651	312	41	decision	decision	NOUN
cjgl-2651	312	42	to	to	PART
cjgl-2651	312	43	cease	cease	VERB
cjgl-2651	312	44	defending	defend	VERB
cjgl-2651	312	45	the	the	DET
cjgl-2651	312	46	defense	defense	NOUN
cjgl-2651	312	47	of	of	ADP
cjgl-2651	312	48	marriage	marriage	NOUN
cjgl-2651	312	49	act	act	NOUN
cjgl-2651	312	50	in	in	ADP
cjgl-2651	312	51	court	court	NOUN
cjgl-2651	312	52	.	.	PUNCT
cjgl-2651	313	1	22.2	22.2	NUM
cjgl-2651	313	2	columbia	columbia	PROPN
cjgl-2651	313	3	journal	journal	NOUN
cjgl-2651	313	4	of	of	ADP
cjgl-2651	313	5	gender	gender	NOUN
cjgl-2651	313	6	and	and	CCONJ
cjgl-2651	313	7	law	law	NOUN
cjgl-2651	313	8	predicament	predicament	NOUN
cjgl-2651	313	9	if	if	SCONJ
cjgl-2651	313	10	they	they	PRON
cjgl-2651	313	11	share	share	VERB
cjgl-2651	313	12	ownership	ownership	NOUN
cjgl-2651	313	13	of	of	ADP
cjgl-2651	313	14	income	income	NOUN
cjgl-2651	313	15	-	-	PUNCT
cjgl-2651	313	16	producing	produce	VERB
cjgl-2651	313	17	property	property	NOUN
cjgl-2651	313	18	with	with	ADP
cjgl-2651	313	19	another.53	another.53	NOUN
cjgl-2651	313	20	to	to	PART
cjgl-2651	313	21	round	round	VERB
cjgl-2651	313	22	out	out	ADP
cjgl-2651	313	23	these	these	DET
cjgl-2651	313	24	many	many	ADJ
cjgl-2651	313	25	intersections	intersection	NOUN
cjgl-2651	313	26	,	,	PUNCT
cjgl-2651	313	27	consider	consider	VERB
cjgl-2651	313	28	that	that	PRON
cjgl-2651	313	29	,	,	PUNCT
cjgl-2651	313	30	even	even	ADV
cjgl-2651	313	31	though	though	SCONJ
cjgl-2651	313	32	information	information	NOUN
cjgl-2651	313	33	reporting	reporting	NOUN
cjgl-2651	313	34	is	be	AUX
cjgl-2651	313	35	a	a	DET
cjgl-2651	313	36	relatively	relatively	ADV
cjgl-2651	313	37	effective	effective	ADJ
cjgl-2651	313	38	means	mean	NOUN
cjgl-2651	313	39	of	of	ADP
cjgl-2651	313	40	ensuring	ensure	VERB
cjgl-2651	313	41	compliance	compliance	NOUN
cjgl-2651	313	42	,	,	PUNCT
cjgl-2651	313	43	a	a	DET
cjgl-2651	313	44	withholding	withholding	NOUN
cjgl-2651	313	45	tax	tax	NOUN
cjgl-2651	313	46	on	on	ADP
cjgl-2651	313	47	investment	investment	NOUN
cjgl-2651	313	48	income	income	NOUN
cjgl-2651	313	49	would	would	AUX
cjgl-2651	313	50	be	be	AUX
cjgl-2651	313	51	an	an	DET
cjgl-2651	313	52	even	even	ADV
cjgl-2651	313	53	more	more	ADV
cjgl-2651	313	54	effective	effective	ADJ
cjgl-2651	313	55	compliance	compliance	NOUN
cjgl-2651	313	56	tool	tool	NOUN
cjgl-2651	313	57	.	.	PUNCT
cjgl-2651	314	1	54	54	NUM
cjgl-2651	314	2	despite	despite	SCONJ
cjgl-2651	314	3	other	other	ADJ
cjgl-2651	314	4	countries	country	NOUN
cjgl-2651	314	5	'	'	PART
cjgl-2651	314	6	successful	successful	ADJ
cjgl-2651	314	7	imposition	imposition	NOUN
cjgl-2651	314	8	of	of	ADP
cjgl-2651	314	9	withholding	withholding	NOUN
cjgl-2651	314	10	taxes	taxis	NOUN
cjgl-2651	314	11	on	on	ADP
cjgl-2651	314	12	investment	investment	NOUN
cjgl-2651	314	13	income	income	NOUN
cjgl-2651	314	14	,	,	PUNCT
cjgl-2651	314	15	55	55	NUM
cjgl-2651	314	16	for	for	ADP
cjgl-2651	314	17	more	more	ADJ
cjgl-2651	314	18	than	than	ADP
cjgl-2651	314	19	sixty	sixty	NUM
cjgl-2651	314	20	years	year	NOUN
cjgl-2651	314	21	the	the	DET
cjgl-2651	314	22	financial	financial	ADJ
cjgl-2651	314	23	services	service	NOUN
cjgl-2651	314	24	industry	industry	NOUN
cjgl-2651	314	25	has	have	AUX
cjgl-2651	314	26	managed	manage	VERB
cjgl-2651	314	27	to	to	PART
cjgl-2651	314	28	foil	foil	VERB
cjgl-2651	314	29	repeated	repeat	VERB
cjgl-2651	314	30	attempts	attempt	NOUN
cjgl-2651	314	31	to	to	PART
cjgl-2651	314	32	impose	impose	VERB
cjgl-2651	314	33	a	a	DET
cjgl-2651	314	34	withholding	withholding	NOUN
cjgl-2651	314	35	tax	tax	NOUN
cjgl-2651	314	36	on	on	ADP
cjgl-2651	314	37	investment	investment	NOUN
cjgl-2651	314	38	income	income	NOUN
cjgl-2651	314	39	in	in	ADP
cjgl-2651	314	40	the	the	DET
cjgl-2651	314	41	united	united	PROPN
cjgl-2651	314	42	states	states	PROPN
cjgl-2651	314	43	.	.	PUNCT
cjgl-2651	315	1	56	56	NUM
cjgl-2651	315	2	professor	professor	PROPN
cjgl-2651	315	3	lily	lily	ADJ
cjgl-2651	315	4	kahng	kahng	PROPN
cjgl-2651	315	5	asserts	assert	VERB
cjgl-2651	315	6	that	that	SCONJ
cjgl-2651	315	7	the	the	DET
cjgl-2651	315	8	federal	federal	ADJ
cjgl-2651	315	9	government	government	NOUN
cjgl-2651	315	10	's	's	PART
cjgl-2651	315	11	use	use	NOUN
cjgl-2651	315	12	of	of	ADP
cjgl-2651	315	13	a	a	DET
cjgl-2651	315	14	more	more	ADV
cjgl-2651	315	15	stringent	stringent	ADJ
cjgl-2651	315	16	tax	tax	NOUN
cjgl-2651	315	17	enforcement	enforcement	NOUN
cjgl-2651	315	18	measure	measure	NOUN
cjgl-2651	315	19	(	(	PUNCT
cjgl-2651	315	20	i.e.	i.e.	X
cjgl-2651	315	21	,	,	PUNCT
cjgl-2651	315	22	a	a	DET
cjgl-2651	315	23	withholding	withholding	NOUN
cjgl-2651	315	24	tax	tax	NOUN
cjgl-2651	315	25	)	)	PUNCT
cjgl-2651	315	26	against	against	ADP
cjgl-2651	315	27	those	those	PRON
cjgl-2651	315	28	with	with	ADP
cjgl-2651	315	29	income	income	NOUN
cjgl-2651	315	30	from	from	ADP
cjgl-2651	315	31	wages	wage	NOUN
cjgl-2651	315	32	and	and	CCONJ
cjgl-2651	315	33	a	a	DET
cjgl-2651	315	34	less	less	ADV
cjgl-2651	315	35	stringent	stringent	ADJ
cjgl-2651	315	36	enforcement	enforcement	NOUN
cjgl-2651	315	37	-measure	-measure	NOUN
cjgl-2651	315	38	(	(	PUNCT
cjgl-2651	315	39	i.e.	i.e.	X
cjgl-2651	315	40	,	,	PUNCT
cjgl-2651	315	41	information	information	NOUN
cjgl-2651	315	42	reporting	reporting	NOUN
cjgl-2651	315	43	)	)	PUNCT
cjgl-2651	315	44	against	against	ADP
cjgl-2651	315	45	those	those	PRON
cjgl-2651	315	46	with	with	ADP
cjgl-2651	315	47	investment	investment	NOUN
cjgl-2651	315	48	income	income	NOUN
cjgl-2651	315	49	is	be	AUX
cjgl-2651	315	50	inherently	inherently	ADV
cjgl-2651	315	51	unfair	unfair	ADJ
cjgl-2651	315	52	and	and	CCONJ
cjgl-2651	315	53	magnifies	magnify	VERB
cjgl-2651	315	54	the	the	DET
cjgl-2651	315	55	preferences	preference	NOUN
cjgl-2651	315	56	accorded	accord	VERB
cjgl-2651	315	57	to	to	ADP
cjgl-2651	315	58	investment	investment	NOUN
cjgl-2651	315	59	income	income	NOUN
cjgl-2651	315	60	under	under	ADP
cjgl-2651	315	61	the	the	DET
cjgl-2651	315	62	code	code	NOUN
cjgl-2651	315	63	.	.	PUNCT
cjgl-2651	316	1	57	57	NUM
cjgl-2651	316	2	this	this	DET
cjgl-2651	316	3	inequality	inequality	NOUN
cjgl-2651	316	4	in	in	ADP
cjgl-2651	316	5	enforcement	enforcement	NOUN
cjgl-2651	316	6	has	have	VERB
cjgl-2651	316	7	a	a	DET
cjgl-2651	316	8	clear	clear	ADJ
cjgl-2651	316	9	impact	impact	NOUN
cjgl-2651	316	10	along	along	ADP
cjgl-2651	316	11	class	class	NOUN
cjgl-2651	316	12	lines	line	NOUN
cjgl-2651	316	13	.	.	PUNCT
cjgl-2651	317	1	for	for	ADP
cjgl-2651	317	2	taxable	taxable	ADJ
cjgl-2651	317	3	years	year	NOUN
cjgl-2651	317	4	2007	2007	NUM
cjgl-2651	317	5	and	and	CCONJ
cjgl-2651	317	6	2008	2008	NUM
cjgl-2651	317	7	,	,	PUNCT
cjgl-2651	317	8	approximately	approximately	ADV
cjgl-2651	317	9	97	97	NUM
cjgl-2651	317	10	%	%	NOUN
cjgl-2651	317	11	of	of	ADP
cjgl-2651	317	12	all	all	DET
cjgl-2651	317	13	returns	return	NOUN
cjgl-2651	317	14	filed	file	VERB
cjgl-2651	317	15	by	by	ADP
cjgl-2651	317	16	individuals	individual	NOUN
cjgl-2651	317	17	reported	report	VERB
cjgl-2651	317	18	an	an	DET
cjgl-2651	317	19	adjusted	adjusted	ADJ
cjgl-2651	317	20	gross	gross	ADJ
cjgl-2651	317	21	income	income	NOUN
cjgl-2651	317	22	of	of	ADP
cjgl-2651	317	23	less	less	ADJ
cjgl-2651	317	24	than	than	ADP
cjgl-2651	317	25	$	$	SYM
cjgl-2651	317	26	200,000	200,000	NUM
cjgl-2651	317	27	.	.	PUNCT
cjgl-2651	318	1	58	58	NUM
cjgl-2651	318	2	in	in	ADP
cjgl-2651	318	3	both	both	DET
cjgl-2651	318	4	years	year	NOUN
cjgl-2651	318	5	,	,	PUNCT
cjgl-2651	318	6	these	these	DET
cjgl-2651	318	7	returns	return	NOUN
cjgl-2651	318	8	13	13	NUM
cjgl-2651	318	9	see	see	VERB
cjgl-2651	318	10	generally	generally	ADV
cjgl-2651	318	11	kahng	kahng	PROPN
cjgl-2651	318	12	,	,	PUNCT
cjgl-2651	318	13	loneliest	loneliest	ADJ
cjgl-2651	318	14	number	number	NOUN
cjgl-2651	318	15	,	,	PUNCT
cjgl-2651	318	16	supra	supra	PROPN
cjgl-2651	318	17	note	note	NOUN
cjgl-2651	318	18	6	6	NUM
cjgl-2651	318	19	(	(	PUNCT
cjgl-2651	318	20	describing	describe	VERB
cjgl-2651	318	21	the	the	DET
cjgl-2651	318	22	predicament	predicament	NOUN
cjgl-2651	318	23	of	of	ADP
cjgl-2651	318	24	single	single	ADJ
cjgl-2651	318	25	taxpayers	taxpayer	NOUN
cjgl-2651	318	26	)	)	PUNCT
cjgl-2651	318	27	.	.	PUNCT
cjgl-2651	319	1	54	54	NUM
cjgl-2651	319	2	see	see	VERB
cjgl-2651	319	3	charles	charles	PROPN
cjgl-2651	319	4	p.	p.	PROPN
cjgl-2651	319	5	rettig	rettig	PROPN
cjgl-2651	319	6	,	,	PUNCT
cjgl-2651	319	7	nonfilers	nonfiler	NOUN
cjgl-2651	319	8	beware	beware	VERB
cjgl-2651	319	9	:	:	PUNCT
cjgl-2651	319	10	who	who	PRON
cjgl-2651	319	11	s	s	VERB
cjgl-2651	319	12	that	that	PRON
cjgl-2651	319	13	knocking	knock	VERB
cjgl-2651	319	14	at	at	ADP
cjgl-2651	319	15	your	your	PRON
cjgl-2651	319	16	door	door	NOUN
cjgl-2651	319	17	?	?	PUNCT
cjgl-2651	319	18	,	,	PUNCT
cjgl-2651	319	19	j.	j.	PROPN
cjgl-2651	319	20	tax	tax	PROPN
cjgl-2651	319	21	prac	prac	PROPN
cjgl-2651	319	22	.	.	PUNCT
cjgl-2651	320	1	proc	proc	PROPN
cjgl-2651	320	2	.	.	PROPN
cjgl-2651	320	3	,	,	PUNCT
cjgl-2651	321	1	oct.-nov	oct.-nov	INTJ
cjgl-2651	321	2	.	.	PUNCT
cjgl-2651	322	1	2006	2006	NUM
cjgl-2651	322	2	,	,	PUNCT
cjgl-2651	322	3	at	at	ADP
cjgl-2651	322	4	15	15	NUM
cjgl-2651	322	5	,	,	PUNCT
cjgl-2651	322	6	15	15	NUM
cjgl-2651	322	7	(	(	PUNCT
cjgl-2651	322	8	indicating	indicate	VERB
cjgl-2651	322	9	that	that	SCONJ
cjgl-2651	322	10	thc	thc	NOUN
cjgl-2651	322	11	rate	rate	NOUN
cjgl-2651	322	12	of	of	ADP
cjgl-2651	322	13	misreporting	misreporte	VERB
cjgl-2651	322	14	for	for	ADP
cjgl-2651	322	15	amounts	amount	NOUN
cjgl-2651	322	16	subject	subject	ADJ
cjgl-2651	322	17	to	to	ADP
cjgl-2651	322	18	withholding	withholding	NOUN
cjgl-2651	322	19	is	be	AUX
cjgl-2651	322	20	only	only	ADV
cjgl-2651	322	21	1.2	1.2	NUM
cjgl-2651	322	22	%	%	NOUN
cjgl-2651	322	23	while	while	SCONJ
cjgl-2651	322	24	the	the	DET
cjgl-2651	322	25	rate	rate	NOUN
cjgl-2651	322	26	of	of	ADP
cjgl-2651	322	27	misreporting	misreporte	VERB
cjgl-2651	322	28	for	for	ADP
cjgl-2651	322	29	amounts	amount	NOUN
cjgl-2651	322	30	subject	subject	ADJ
cjgl-2651	322	31	only	only	ADV
cjgl-2651	322	32	to	to	ADP
cjgl-2651	322	33	third	third	ADJ
cjgl-2651	322	34	-	-	PUNCT
cjgl-2651	322	35	party	party	NOUN
cjgl-2651	322	36	information	information	NOUN
cjgl-2651	322	37	reporting	reporting	NOUN
cjgl-2651	322	38	is	be	AUX
cjgl-2651	322	39	4.5	4.5	NUM
cjgl-2651	322	40	%	%	NOUN
cjgl-2651	322	41	)	)	PUNCT
cjgl-2651	322	42	.	.	PUNCT
cjgl-2651	323	1	55	55	NUM
cjgl-2651	323	2	kahng	kahng	NOUN
cjgl-2651	323	3	,	,	PUNCT
cjgl-2651	323	4	investment	investment	NOUN
cjgl-2651	323	5	income	income	NOUN
cjgl-2651	323	6	withholding	withholding	NOUN
cjgl-2651	323	7	,	,	PUNCT
cjgl-2651	323	8	supra	supra	PROPN
cjgl-2651	323	9	note	note	NOUN
cjgl-2651	323	10	13	13	NUM
cjgl-2651	323	11	,	,	PUNCT
cjgl-2651	323	12	at	at	ADP
cjgl-2651	323	13	324	324	NUM
cjgl-2651	323	14	.	.	PUNCT
cjgl-2651	324	1	56	56	NUM
cjgl-2651	324	2	i	i	PRON
cjgl-2651	324	3	d.	d.	NOUN
cjgl-2651	324	4	at	at	ADP
cjgl-2651	324	5	324	324	NUM
cjgl-2651	324	6	-	-	SYM
cjgl-2651	324	7	27	27	NUM
cjgl-2651	324	8	.	.	PUNCT
cjgl-2651	324	9	57	57	NUM
cjgl-2651	325	1	i	i	PRON
cjgl-2651	325	2	d.	d.	NOUN
cjgl-2651	325	3	at	at	ADP
cjgl-2651	325	4	338	338	NUM
cjgl-2651	325	5	-	-	SYM
cjgl-2651	325	6	39	39	NUM
cjgl-2651	325	7	.	.	PUNCT
cjgl-2651	326	1	58	58	NUM
cjgl-2651	326	2	i.r.s	i.r.	NOUN
cjgl-2651	326	3	.	.	PUNCT
cjgl-2651	327	1	pub	pub	NOUN
cjgl-2651	327	2	.	.	PUNCT
cjgl-2651	328	1	no	no	INTJ
cjgl-2651	328	2	.	.	NOUN
cjgl-2651	329	1	1304	1304	NUM
cjgl-2651	329	2	,	,	PUNCT
cjgl-2651	329	3	supra	supra	PROPN
cjgl-2651	329	4	note	note	NOUN
cjgl-2651	329	5	27	27	NUM
cjgl-2651	329	6	,	,	PUNCT
cjgl-2651	329	7	at	at	ADP
cjgl-2651	329	8	16	16	NUM
cjgl-2651	329	9	tbl.b	tbl.b	NUM
cjgl-2651	329	10	;	;	PUNCT
cjgl-2651	329	11	justin	justin	PROPN
cjgl-2651	329	12	bryan	bryan	PROPN
cjgl-2651	329	13	,	,	PUNCT
cjgl-2651	329	14	hidividual	hidividual	ADJ
cjgl-2651	329	15	income	income	NOUN
cjgl-2651	329	16	tax	tax	NOUN
cjgl-2651	329	17	returns	return	NOUN
cjgl-2651	329	18	,	,	PUNCT
cjgl-2651	329	19	2007	2007	NUM
cjgl-2651	329	20	,	,	PUNCT
cjgl-2651	329	21	stat	stat	PROPN
cjgl-2651	329	22	.	.	PUNCT
cjgl-2651	330	1	income	income	NOUN
cjgl-2651	330	2	bull	bull	PROPN
cjgl-2651	330	3	.	.	PUNCT
cjgl-2651	330	4	,	,	PUNCT
cjgl-2651	330	5	fall	fall	VERB
cjgl-2651	330	6	2009	2009	NUM
cjgl-2651	330	7	,	,	PUNCT
cjgl-2651	330	8	at	at	ADP
cjgl-2651	330	9	5	5	NUM
cjgl-2651	330	10	,	,	PUNCT
cjgl-2651	330	11	22	22	NUM
cjgl-2651	330	12	tbli	tbli	NOUN
cjgl-2651	330	13	.	.	PUNCT
cjgl-2651	331	1	columbia	columbia	PROPN
cjgl-2651	331	2	journal	journal	PROPN
cjgl-2651	331	3	of	of	ADP
cjgl-2651	331	4	gender	gender	NOUN
cjgl-2651	331	5	and	and	CCONJ
cjgl-2651	331	6	law	law	NOUN
cjgl-2651	331	7	reported	report	VERB
cjgl-2651	331	8	80	80	NUM
cjgl-2651	331	9	%	%	NOUN
cjgl-2651	331	10	of	of	ADP
cjgl-2651	331	11	total	total	ADJ
cjgl-2651	331	12	salaries	salary	NOUN
cjgl-2651	331	13	and	and	CCONJ
cjgl-2651	331	14	wages	wage	NOUN
cjgl-2651	331	15	.	.	PUNCT
cjgl-2651	332	1	59	59	NUM
cjgl-2651	332	2	the	the	DET
cjgl-2651	332	3	remaining	remain	VERB
cjgl-2651	332	4	3	3	NUM
cjgl-2651	332	5	%	%	NOUN
cjgl-2651	332	6	of	of	ADP
cjgl-2651	332	7	returns	return	NOUN
cjgl-2651	332	8	-	-	PUNCT
cjgl-2651	332	9	for	for	ADP
cjgl-2651	332	10	individuals	individual	NOUN
cjgl-2651	332	11	with	with	ADP
cjgl-2651	332	12	adjusted	adjust	VERB
cjgl-2651	332	13	gross	gross	ADJ
cjgl-2651	332	14	incomes	income	NOUN
cjgl-2651	332	15	of	of	ADP
cjgl-2651	332	16	at	at	ADV
cjgl-2651	332	17	least	least	ADJ
cjgl-2651	332	18	s200,000	s200,000	ADJ
cjgl-2651	332	19	-	-	PUNCT
cjgl-2651	332	20	reported	report	VERB
cjgl-2651	332	21	the	the	DET
cjgl-2651	332	22	other	other	ADJ
cjgl-2651	332	23	20	20	NUM
cjgl-2651	332	24	%	%	NOUN
cjgl-2651	332	25	of	of	ADP
cjgl-2651	332	26	total	total	ADJ
cjgl-2651	332	27	salaries	salary	NOUN
cjgl-2651	332	28	and	and	CCONJ
cjgl-2651	332	29	wages	wage	NOUN
cjgl-2651	332	30	but	but	CCONJ
cjgl-2651	332	31	a	a	DET
cjgl-2651	332	32	far	far	ADV
cjgl-2651	332	33	higher	high	ADJ
cjgl-2651	332	34	share	share	NOUN
cjgl-2651	332	35	of	of	ADP
cjgl-2651	332	36	total	total	ADJ
cjgl-2651	332	37	taxable	taxable	ADJ
cjgl-2651	332	38	interest	interest	NOUN
cjgl-2651	332	39	(	(	PUNCT
cjgl-2651	332	40	47	47	NUM
cjgl-2651	332	41	%	%	NOUN
cjgl-2651	332	42	in	in	ADP
cjgl-2651	332	43	2007	2007	NUM
cjgl-2651	332	44	and	and	CCONJ
cjgl-2651	332	45	42	42	NUM
cjgl-2651	332	46	%	%	NOUN
cjgl-2651	332	47	in	in	ADP
cjgl-2651	332	48	2008	2008	NUM
cjgl-2651	332	49	)	)	PUNCT
cjgl-2651	332	50	,	,	PUNCT
cjgl-2651	332	51	total	total	ADJ
cjgl-2651	332	52	tax	tax	NOUN
cjgl-2651	332	53	-	-	PUNCT
cjgl-2651	332	54	exempt	exempt	ADJ
cjgl-2651	332	55	interest	interest	NOUN
cjgl-2651	332	56	(	(	PUNCT
cjgl-2651	332	57	66	66	NUM
cjgl-2651	332	58	%	%	NOUN
cjgl-2651	332	59	in	in	ADP
cjgl-2651	332	60	2007	2007	NUM
cjgl-2651	332	61	and	and	CCONJ
cjgl-2651	332	62	57	57	NUM
cjgl-2651	332	63	%	%	NOUN
cjgl-2651	332	64	in	in	ADP
cjgl-2651	332	65	2008	2008	NUM
cjgl-2651	332	66	)	)	PUNCT
cjgl-2651	332	67	,	,	PUNCT
cjgl-2651	332	68	total	total	ADJ
cjgl-2651	332	69	ordinary	ordinary	ADJ
cjgl-2651	332	70	dividends	dividend	NOUN
cjgl-2651	332	71	(	(	PUNCT
cjgl-2651	332	72	60	60	NUM
cjgl-2651	332	73	%	%	NOUN
cjgl-2651	332	74	in	in	ADP
cjgl-2651	332	75	2007	2007	NUM
cjgl-2651	332	76	and	and	CCONJ
cjgl-2651	332	77	57	57	NUM
cjgl-2651	332	78	%	%	NOUN
cjgl-2651	332	79	in	in	ADP
cjgl-2651	332	80	2008	2008	NUM
cjgl-2651	332	81	)	)	PUNCT
cjgl-2651	332	82	,	,	PUNCT
cjgl-2651	332	83	total	total	ADJ
cjgl-2651	332	84	qualified	qualified	ADJ
cjgl-2651	332	85	dividends	dividend	NOUN
cjgl-2651	332	86	(	(	PUNCT
cjgl-2651	332	87	65	65	NUM
cjgl-2651	332	88	%	%	NOUN
cjgl-2651	332	89	in	in	ADP
cjgl-2651	332	90	2007	2007	NUM
cjgl-2651	332	91	and	and	CCONJ
cjgl-2651	332	92	61	61	NUM
cjgl-2651	332	93	%	%	NOUN
cjgl-2651	332	94	in	in	ADP
cjgl-2651	332	95	2008	2008	NUM
cjgl-2651	332	96	)	)	PUNCT
cjgl-2651	332	97	,	,	PUNCT
cjgl-2651	332	98	and	and	CCONJ
cjgl-2651	332	99	total	total	ADJ
cjgl-2651	332	100	net	net	ADJ
cjgl-2651	332	101	royalty	royalty	NOUN
cjgl-2651	332	102	income	income	NOUN
cjgl-2651	332	103	(	(	PUNCT
cjgl-2651	332	104	62	62	NUM
cjgl-2651	332	105	%	%	NOUN
cjgl-2651	332	106	in	in	ADP
cjgl-2651	332	107	2007	2007	NUM
cjgl-2651	332	108	and	and	CCONJ
cjgl-2651	332	109	66	66	NUM
cjgl-2651	332	110	%	%	NOUN
cjgl-2651	332	111	in	in	ADP
cjgl-2651	332	112	2008	2008	NUM
cjgl-2651	332	113	)	)	PUNCT
cjgl-2651	332	114	.	.	PUNCT
cjgl-2651	333	1	60	60	NUM
cjgl-2651	334	1	thus	thus	ADV
cjgl-2651	334	2	,	,	PUNCT
cjgl-2651	334	3	the	the	DET
cjgl-2651	334	4	privileging	privileging	NOUN
cjgl-2651	334	5	of	of	ADP
cjgl-2651	334	6	so	so	ADV
cjgl-2651	334	7	-	-	PUNCT
cjgl-2651	334	8	called	call	VERB
cjgl-2651	334	9	traditional	traditional	ADJ
cjgl-2651	334	10	marriage	marriage	NOUN
cjgl-2651	334	11	in	in	ADP
cjgl-2651	334	12	the	the	DET
cjgl-2651	334	13	information	information	NOUN
cjgl-2651	334	14	-	-	PUNCT
cjgl-2651	334	15	reporting	report	VERB
cjgl-2651	334	16	rules	rule	NOUN
cjgl-2651	334	17	is	be	AUX
cjgl-2651	334	18	built	build	VERB
cjgl-2651	334	19	upon	upon	SCONJ
cjgl-2651	334	20	the	the	DET
cjgl-2651	334	21	foundation	foundation	NOUN
cjgl-2651	334	22	of	of	ADP
cjgl-2651	334	23	a	a	DET
cjgl-2651	334	24	class	class	NOUN
cjgl-2651	334	25	-	-	PUNCT
cjgl-2651	334	26	based	base	VERB
cjgl-2651	334	27	privileging	privileging	NOUN
cjgl-2651	334	28	that	that	PRON
cjgl-2651	334	29	imposes	impose	VERB
cjgl-2651	334	30	a	a	DET
cjgl-2651	334	31	less	less	ADV
cjgl-2651	334	32	effective	effective	ADJ
cjgl-2651	334	33	and	and	CCONJ
cjgl-2651	334	34	less	less	ADV
cjgl-2651	334	35	intrusive	intrusive	ADJ
cjgl-2651	334	36	method	method	NOUN
cjgl-2651	334	37	of	of	ADP
cjgl-2651	334	38	enforcement	enforcement	NOUN
cjgl-2651	334	39	on	on	ADP
cjgl-2651	334	40	items	item	NOUN
cjgl-2651	334	41	of	of	ADP
cjgl-2651	334	42	income	income	NOUN
cjgl-2651	334	43	that	that	PRON
cjgl-2651	334	44	are	be	AUX
cjgl-2651	334	45	disproportionately	disproportionately	ADV
cjgl-2651	334	46	associated	associate	VERB
cjgl-2651	334	47	with	with	ADP
cjgl-2651	334	48	the	the	DET
cjgl-2651	334	49	wealthiest	wealthy	ADJ
cjgl-2651	334	50	of	of	ADP
cjgl-2651	334	51	taxpayers	taxpayer	NOUN
cjgl-2651	334	52	.	.	PUNCT
cjgl-2651	335	1	this	this	DET
cjgl-2651	335	2	class	class	NOUN
cjgl-2651	335	3	-	-	PUNCT
cjgl-2651	335	4	based	base	VERB
cjgl-2651	335	5	privileging	privileging	NOUN
cjgl-2651	335	6	can	can	AUX
cjgl-2651	335	7	have	have	VERB
cjgl-2651	335	8	its	its	PRON
cjgl-2651	335	9	own	own	ADJ
cjgl-2651	335	10	disparate	disparate	ADJ
cjgl-2651	335	11	impacts	impact	NOUN
cjgl-2651	335	12	along	along	ADP
cjgl-2651	335	13	lines	line	NOUN
cjgl-2651	335	14	of	of	ADP
cjgl-2651	335	15	race	race	NOUN
cjgl-2651	335	16	,	,	PUNCT
cjgl-2651	335	17	ethnicity	ethnicity	NOUN
cjgl-2651	335	18	,	,	PUNCT
cjgl-2651	335	19	gender	gender	NOUN
cjgl-2651	335	20	,	,	PUNCT
cjgl-2651	335	21	sexual	sexual	ADJ
cjgl-2651	335	22	orientation	orientation	NOUN
cjgl-2651	335	23	,	,	PUNCT
cjgl-2651	335	24	and	and	CCONJ
cjgl-2651	335	25	marital	marital	ADJ
cjgl-2651	335	26	status	status	NOUN
cjgl-2651	335	27	due	due	ADJ
cjgl-2651	335	28	to	to	ADP
cjgl-2651	335	29	,	,	PUNCT
cjgl-2651	335	30	among	among	ADP
cjgl-2651	335	31	other	other	ADJ
cjgl-2651	335	32	things	thing	NOUN
cjgl-2651	335	33	,	,	PUNCT
cjgl-2651	335	34	wage	wage	NOUN
cjgl-2651	335	35	discrimination	discrimination	NOUN
cjgl-2651	335	36	59	59	NUM
cjgl-2651	335	37	i.r.s	i.r.	NOUN
cjgl-2651	335	38	.	.	PUNCT
cjgl-2651	336	1	putb	putb	NOUN
cjgl-2651	336	2	.	.	PUNCT
cjgl-2651	337	1	no	no	INTJ
cjgl-2651	337	2	.	.	PUNCT
cjgl-2651	338	1	1304	1304	NUM
cjgl-2651	338	2	,	,	PUNCT
cjgl-2651	338	3	supra	supra	PROPN
cjgl-2651	338	4	note	note	NOUN
cjgl-2651	338	5	27	27	NUM
cjgl-2651	338	6	,	,	PUNCT
cjgl-2651	338	7	at	at	ADP
cjgl-2651	338	8	42	42	NUM
cjgl-2651	338	9	tbl	tbl	NOUN
cjgl-2651	338	10	.	.	PUNCT
cjgl-2651	339	1	1.4	1.4	NUM
cjgl-2651	339	2	;	;	PUNCT
cjgl-2651	339	3	bryan	bryan	PROPN
cjgl-2651	339	4	,	,	PUNCT
cjgl-2651	339	5	supra	supra	PROPN
cjgl-2651	339	6	note	note	PROPN
cjgl-2651	339	7	58	58	NUM
cjgl-2651	339	8	,	,	PUNCT
cjgl-2651	339	9	at	at	ADP
cjgl-2651	339	10	22	22	NUM
cjgl-2651	339	11	tbl	tbl	NOUN
cjgl-2651	339	12	.	.	PUNCT
cjgl-2651	340	1	i.	i.	PROPN
cjgl-2651	340	2	60	60	NUM
cjgl-2651	340	3	i.r.s	i.r.s	PROPN
cjgl-2651	340	4	.	.	PUNCT
cjgl-2651	341	1	pub	pub	NOUN
cjgl-2651	341	2	.	.	PUNCT
cjgl-2651	342	1	no	no	INTJ
cjgl-2651	342	2	.	.	NOUN
cjgl-2651	343	1	1304	1304	NUM
cjgl-2651	343	2	,	,	PUNCT
cjgl-2651	343	3	supra	supra	PROPN
cjgl-2651	343	4	note	note	NOUN
cjgl-2651	343	5	27	27	NUM
cjgl-2651	343	6	,	,	PUNCT
cjgl-2651	343	7	at	at	ADP
cjgl-2651	343	8	42	42	NUM
cjgl-2651	343	9	tbl	tbl	NOUN
cjgl-2651	343	10	.	.	PUNCT
cjgl-2651	344	1	1.4	1.4	NUM
cjgl-2651	344	2	;	;	PUNCT
cjgl-2651	344	3	bryan	bryan	PROPN
cjgl-2651	344	4	,	,	PUNCT
cjgl-2651	344	5	supra	supra	PROPN
cjgl-2651	344	6	note	note	PROPN
cjgl-2651	344	7	58	58	NUM
cjgl-2651	344	8	,	,	PUNCT
cjgl-2651	344	9	at	at	ADP
cjgl-2651	344	10	22	22	NUM
cjgl-2651	344	11	ibi	ibi	NOUN
cjgl-2651	344	12	.	.	PUNCT
cjgl-2651	345	1	1	1	X
cjgl-2651	345	2	.	.	X
cjgl-2651	345	3	notably	notably	ADV
cjgl-2651	345	4	,	,	PUNCT
cjgl-2651	345	5	from	from	ADP
cjgl-2651	345	6	2007	2007	NUM
cjgl-2651	345	7	to	to	ADP
cjgl-2651	345	8	2008	2008	NUM
cjgl-2651	345	9	,	,	PUNCT
cjgl-2651	345	10	the	the	DET
cjgl-2651	345	11	amounts	amount	NOUN
cjgl-2651	345	12	reported	report	VERB
cjgl-2651	345	13	in	in	ADP
cjgl-2651	345	14	most	most	ADJ
cjgl-2651	345	15	of	of	ADP
cjgl-2651	345	16	these	these	DET
cjgl-2651	345	17	categories	category	NOUN
cjgl-2651	345	18	of	of	ADP
cjgl-2651	345	19	income	income	NOUN
cjgl-2651	345	20	decreased	decrease	VERB
cjgl-2651	345	21	,	,	PUNCT
cjgl-2651	345	22	in	in	ADP
cjgl-2651	345	23	some	some	DET
cjgl-2651	345	24	cases	case	NOUN
cjgl-2651	345	25	significantly	significantly	ADV
cjgl-2651	345	26	.	.	PUNCT
cjgl-2651	346	1	i.r.s	i.r.	NOUN
cjgl-2651	346	2	.	.	PUNCT
cjgl-2651	347	1	pub	pub	NOUN
cjgl-2651	347	2	.	.	PUNCT
cjgl-2651	348	1	no	no	INTJ
cjgl-2651	348	2	.	.	NOUN
cjgl-2651	349	1	1304	1304	NUM
cjgl-2651	349	2	,	,	PUNCT
cjgl-2651	349	3	supra	supra	PROPN
cjgl-2651	349	4	note	note	NOUN
cjgl-2651	349	5	27	27	NUM
cjgl-2651	349	6	,	,	PUNCT
cjgl-2651	349	7	at	at	ADP
cjgl-2651	349	8	2	2	NUM
cjgl-2651	349	9	tbl.a	tbl.a	NUM
cjgl-2651	349	10	.	.	PUNCT
cjgl-2651	350	1	it	it	PRON
cjgl-2651	350	2	is	be	AUX
cjgl-2651	350	3	also	also	ADV
cjgl-2651	350	4	worth	worth	ADJ
cjgl-2651	350	5	noting	note	VERB
cjgl-2651	350	6	that	that	SCONJ
cjgl-2651	350	7	these	these	DET
cjgl-2651	350	8	figures	figure	NOUN
cjgl-2651	350	9	are	be	AUX
cjgl-2651	350	10	consistent	consistent	ADJ
cjgl-2651	350	11	with	with	ADP
cjgl-2651	350	12	data	datum	NOUN
cjgl-2651	350	13	reported	report	VERB
cjgl-2651	350	14	in	in	ADP
cjgl-2651	350	15	the	the	DET
cjgl-2651	350	16	federal	federal	PROPN
cjgl-2651	350	17	reserve	reserve	PROPN
cjgl-2651	350	18	board	board	PROPN
cjgl-2651	350	19	's	's	PART
cjgl-2651	350	20	survey	survey	NOUN
cjgl-2651	350	21	of	of	ADP
cjgl-2651	350	22	consumer	consumer	NOUN
cjgl-2651	350	23	finances	finance	NOUN
cjgl-2651	350	24	.	.	PUNCT
cjgl-2651	351	1	in	in	ADP
cjgl-2651	351	2	the	the	DET
cjgl-2651	351	3	report	report	NOUN
cjgl-2651	351	4	for	for	ADP
cjgl-2651	351	5	2007	2007	NUM
cjgl-2651	351	6	,	,	PUNCT
cjgl-2651	351	7	84.8	84.8	NUM
cjgl-2651	351	8	%	%	NOUN
cjgl-2651	351	9	of	of	ADP
cjgl-2651	351	10	the	the	DET
cjgl-2651	351	11	families	family	NOUN
cjgl-2651	351	12	in	in	ADP
cjgl-2651	351	13	the	the	DET
cjgl-2651	351	14	top	top	ADJ
cjgl-2651	351	15	decile	decile	NOUN
cjgl-2651	351	16	of	of	ADP
cjgl-2651	351	17	income	income	NOUN
cjgl-2651	351	18	were	be	AUX
cjgl-2651	351	19	savers	saver	NOUN
cjgl-2651	351	20	,	,	PUNCT
cjgl-2651	351	21	while	while	SCONJ
cjgl-2651	351	22	only	only	ADV
cjgl-2651	351	23	56.5	56.5	NUM
cjgl-2651	351	24	%	%	NOUN
cjgl-2651	351	25	of	of	ADP
cjgl-2651	351	26	families	family	NOUN
cjgl-2651	351	27	overall	overall	ADV
cjgl-2651	351	28	saved	save	VERB
cjgl-2651	351	29	.	.	PUNCT
cjgl-2651	352	1	brian	brian	PROPN
cjgl-2651	352	2	k.	k.	PROPN
cjgl-2651	352	3	bucks	bucks	PROPN
cjgl-2651	352	4	et	et	PROPN
cjgl-2651	352	5	al	al	PROPN
cjgl-2651	352	6	.	.	PROPN
cjgl-2651	352	7	,	,	PUNCT
cjgl-2651	352	8	changes	change	NOUN
cjgl-2651	352	9	in	in	ADP
cjgl-2651	352	10	u.s	u.s	PROPN
cjgl-2651	352	11	.	.	PROPN
cjgl-2651	352	12	fanily	fanily	PROPN
cjgl-2651	352	13	finances	finance	NOUN
cjgl-2651	352	14	fivom	fivom	NOUN
cjgl-2651	352	15	2004	2004	NUM
cjgl-2651	352	16	to	to	ADP
cjgl-2651	352	17	2007	2007	NUM
cjgl-2651	352	18	:	:	PUNCT
cjgl-2651	352	19	evidence	evidence	NOUN
cjgl-2651	352	20	fiv'n	fiv'n	VERB
cjgl-2651	352	21	the	the	DET
cjgl-2651	352	22	survey	survey	NOUN
cjgl-2651	352	23	of	of	ADP
cjgl-2651	352	24	consumer	consumer	NOUN
cjgl-2651	352	25	finances	finance	NOUN
cjgl-2651	352	26	,	,	PUNCT
cjgl-2651	352	27	fed	fed	PROPN
cjgl-2651	352	28	.	.	PUNCT
cjgl-2651	353	1	res	re	NOUN
cjgl-2651	353	2	.	.	PUNCT
cjgl-2651	354	1	bull	bull	PROPN
cjgl-2651	354	2	.	.	PUNCT
cjgl-2651	354	3	,	,	PUNCT
cjgl-2651	354	4	feb	feb	PROPN
cjgl-2651	354	5	.	.	PROPN
cjgl-2651	354	6	2009	2009	NUM
cjgl-2651	354	7	,	,	PUNCT
cjgl-2651	354	8	at	at	ADP
cjgl-2651	354	9	al	al	PROPN
cjgl-2651	354	10	,	,	PUNCT
cjgl-2651	354	11	a5	a5	NOUN
cjgl-2651	354	12	tbl	tbl	NOUN
cjgl-2651	354	13	.	.	PUNCT
cjgl-2651	355	1	i.	i.	PROPN
cjgl-2651	355	2	moreover	moreover	ADV
cjgl-2651	355	3	,	,	PUNCT
cjgl-2651	355	4	7.8	7.8	NUM
cjgl-2651	355	5	%	%	NOUN
cjgl-2651	355	6	of	of	ADP
cjgl-2651	355	7	the	the	DET
cjgl-2651	355	8	income	income	NOUN
cjgl-2651	355	9	of	of	ADP
cjgl-2651	355	10	families	family	NOUN
cjgl-2651	355	11	in	in	ADP
cjgl-2651	355	12	the	the	DET
cjgl-2651	355	13	top	top	ADJ
cjgl-2651	355	14	decile	decile	NOUN
cjgl-2651	355	15	came	come	VERB
cjgl-2651	355	16	from	from	ADP
cjgl-2651	355	17	interest	interest	NOUN
cjgl-2651	355	18	and	and	CCONJ
cjgl-2651	355	19	dividends	dividend	NOUN
cjgl-2651	355	20	,	,	PUNCT
cjgl-2651	355	21	compared	compare	VERB
cjgl-2651	355	22	with	with	ADP
cjgl-2651	355	23	1.9	1.9	NUM
cjgl-2651	355	24	%	%	NOUN
cjgl-2651	355	25	for	for	ADP
cjgl-2651	355	26	families	family	NOUN
cjgl-2651	355	27	in	in	ADP
cjgl-2651	355	28	the	the	DET
cjgl-2651	355	29	75	75	NUM
cjgl-2651	355	30	-	-	SYM
cjgl-2651	355	31	89.9	89.9	NUM
cjgl-2651	355	32	percentile	percentile	NOUN
cjgl-2651	355	33	of	of	ADP
cjgl-2651	355	34	income	income	NOUN
cjgl-2651	355	35	and	and	CCONJ
cjgl-2651	355	36	no	no	DET
cjgl-2651	355	37	more	more	ADJ
cjgl-2651	355	38	than	than	ADP
cjgl-2651	355	39	0.7	0.7	NUM
cjgl-2651	355	40	%	%	NOUN
cjgl-2651	355	41	for	for	ADP
cjgl-2651	355	42	families	family	NOUN
cjgl-2651	355	43	below	below	ADP
cjgl-2651	355	44	that	that	DET
cjgl-2651	355	45	income	income	NOUN
cjgl-2651	355	46	level	level	NOUN
cjgl-2651	355	47	.	.	PUNCT
cjgl-2651	356	1	/i	/i	INTJ
cjgl-2651	356	2	.	.	PUNCT
cjgl-2651	357	1	at	at	ADP
cjgl-2651	357	2	a7	a7	PROPN
cjgl-2651	357	3	tbl.2	tbl.2	PROPN
cjgl-2651	357	4	.	.	PUNCT
cjgl-2651	358	1	in	in	ADP
cjgl-2651	358	2	contrast	contrast	NOUN
cjgl-2651	358	3	,	,	PUNCT
cjgl-2651	358	4	wages	wage	NOUN
cjgl-2651	358	5	comprised	comprise	VERB
cjgl-2651	358	6	nearly	nearly	ADV
cjgl-2651	358	7	80	80	NUM
cjgl-2651	358	8	%	%	NOUN
cjgl-2651	358	9	of	of	ADP
cjgl-2651	358	10	the	the	DET
cjgl-2651	358	11	income	income	NOUN
cjgl-2651	358	12	of	of	ADP
cjgl-2651	358	13	families	family	NOUN
cjgl-2651	358	14	below	below	ADP
cjgl-2651	358	15	the	the	DET
cjgl-2651	358	16	751h	751h	NUM
cjgl-2651	358	17	percentile	percentile	ADJ
cjgl-2651	358	18	,	,	PUNCT
cjgl-2651	358	19	but	but	CCONJ
cjgl-2651	358	20	only	only	ADV
cjgl-2651	358	21	46	46	NUM
cjgl-2651	358	22	%	%	NOUN
cjgl-2651	358	23	of	of	ADP
cjgl-2651	358	24	the	the	DET
cjgl-2651	358	25	income	income	NOUN
cjgl-2651	358	26	of	of	ADP
cjgl-2651	358	27	families	family	NOUN
cjgl-2651	358	28	in	in	ADP
cjgl-2651	358	29	the	the	DET
cjgl-2651	358	30	top	top	ADJ
cjgl-2651	358	31	decile	decile	NOUN
cjgl-2651	358	32	.	.	PUNCT
cjgl-2651	359	1	i	i	PRON
cjgl-2651	359	2	d.	d.	PROPN
cjgl-2651	359	3	columbia	columbia	PROPN
cjgl-2651	359	4	journal	journal	PROPN
cjgl-2651	359	5	of	of	ADP
cjgl-2651	359	6	gender	gender	NOUN
cjgl-2651	359	7	and	and	CCONJ
cjgl-2651	359	8	law	law	NOUN
cjgl-2651	359	9	on	on	ADP
cjgl-2651	359	10	these	these	DET
cjgl-2651	359	11	bases	basis	NOUN
cjgl-2651	359	12	that	that	PRON
cjgl-2651	359	13	detrimentally	detrimentally	ADV
cjgl-2651	359	14	affects	affect	VERB
cjgl-2651	359	15	the	the	DET
cjgl-2651	359	16	ability	ability	NOUN
cjgl-2651	359	17	to	to	PART
cjgl-2651	359	18	accumulate	accumulate	VERB
cjgl-2651	359	19	wealth	wealth	NOUN
cjgl-2651	359	20	.	.	PUNCT
cjgl-2651	360	1	6	6	NUM
cjgl-2651	360	2	in	in	ADP
cjgl-2651	360	3	the	the	DET
cjgl-2651	360	4	next	next	ADJ
cjgl-2651	360	5	two	two	NUM
cjgl-2651	360	6	parts	part	NOUN
cjgl-2651	360	7	of	of	ADP
cjgl-2651	360	8	this	this	DET
cjgl-2651	360	9	article	article	NOUN
cjgl-2651	360	10	,	,	PUNCT
cjgl-2651	360	11	the	the	DET
cjgl-2651	360	12	complex	complex	NOUN
cjgl-2651	360	13	,	,	PUNCT
cjgl-2651	360	14	intertwined	intertwine	VERB
cjgl-2651	360	15	endemic	endemic	ADJ
cjgl-2651	360	16	privilegings	privileging	NOUN
cjgl-2651	360	17	along	along	ADP
cjgl-2651	360	18	multiple	multiple	ADJ
cjgl-2651	360	19	axes	axis	NOUN
cjgl-2651	360	20	of	of	ADP
cjgl-2651	360	21	subordination	subordination	NOUN
cjgl-2651	360	22	that	that	PRON
cjgl-2651	360	23	we	we	PRON
cjgl-2651	360	24	have	have	AUX
cjgl-2651	360	25	uncovered	uncover	VERB
cjgl-2651	360	26	in	in	ADP
cjgl-2651	360	27	the	the	DET
cjgl-2651	360	28	information61	information61	NOUN
cjgl-2651	360	29	melvin	melvin	PROPN
cjgl-2651	360	30	d.	d.	PROPN
cjgl-2651	360	31	oliver	oliver	PROPN
cjgl-2651	360	32	thomas	thomas	PROPN
cjgl-2651	360	33	m.	m.	PROPN
cjgl-2651	360	34	shapiro	shapiro	PROPN
cjgl-2651	360	35	,	,	PUNCT
cjgl-2651	360	36	black	black	ADJ
cjgl-2651	360	37	wealth	wealth	NOUN
cjgl-2651	360	38	/	/	SYM
cjgl-2651	360	39	white	white	ADJ
cjgl-2651	360	40	wealth	wealth	NOUN
cjgl-2651	360	41	:	:	PUNCT
cjgl-2651	360	42	a	a	DET
cjgl-2651	360	43	new	new	ADJ
cjgl-2651	360	44	perspective	perspective	NOUN
cjgl-2651	360	45	on	on	ADP
cjgl-2651	360	46	racial	racial	ADJ
cjgl-2651	360	47	inequality	inequality	NOUN
cjgl-2651	360	48	73	73	NUM
cjgl-2651	360	49	(	(	PUNCT
cjgl-2651	360	50	1995	1995	NUM
cjgl-2651	360	51	)	)	PUNCT
cjgl-2651	360	52	(	(	PUNCT
cjgl-2651	360	53	"	"	PUNCT
cjgl-2651	360	54	theories	theory	NOUN
cjgl-2651	360	55	of	of	ADP
cjgl-2651	360	56	wealth	wealth	NOUN
cjgl-2651	360	57	accumulation	accumulation	NOUN
cjgl-2651	360	58	and	and	CCONJ
cjgl-2651	360	59	inequality	inequality	NOUN
cjgl-2651	360	60	specify	specify	VERB
cjgl-2651	360	61	earning	earn	VERB
cjgl-2651	360	62	power	power	NOUN
cjgl-2651	360	63	as	as	ADP
cjgl-2651	360	64	the	the	DET
cjgl-2651	360	65	best	good	ADJ
cjgl-2651	360	66	predictor	predictor	NOUN
cjgl-2651	360	67	of	of	ADP
cjgl-2651	360	68	wealth	wealth	NOUN
cjgl-2651	360	69	.	.	PUNCT
cjgl-2651	361	1	an	an	DET
cjgl-2651	361	2	examination	examination	NOUN
cjgl-2651	361	3	of	of	ADP
cjgl-2651	361	4	wealth	wealth	NOUN
cjgl-2651	361	5	holding	hold	VERB
cjgl-2651	361	6	by	by	ADP
cjgl-2651	361	7	income	income	NOUN
cjgl-2651	361	8	class	class	NOUN
cjgl-2651	361	9	provides	provide	VERB
cjgl-2651	361	10	a	a	DET
cjgl-2651	361	11	clear	clear	ADJ
cjgl-2651	361	12	picture	picture	NOUN
cjgl-2651	361	13	of	of	ADP
cjgl-2651	361	14	the	the	DET
cjgl-2651	361	15	strong	strong	ADJ
cjgl-2651	361	16	relationship	relationship	NOUN
cjgl-2651	361	17	between	between	ADP
cjgl-2651	361	18	income	income	NOUN
cjgl-2651	361	19	inequality	inequality	NOUN
cjgl-2651	361	20	and	and	CCONJ
cjgl-2651	361	21	wealth	wealth	NOUN
cjgl-2651	361	22	inequality	inequality	NOUN
cjgl-2651	361	23	.	.	PUNCT
cjgl-2651	362	1	"	"	PUNCT
cjgl-2651	362	2	)	)	PUNCT
cjgl-2651	362	3	;	;	PUNCT
cjgl-2651	362	4	see	see	VERB
cjgl-2651	362	5	i	i	PRON
cjgl-2651	362	6	d.	d.	PROPN
cjgl-2651	362	7	passim	passim	PROPN
cjgl-2651	362	8	.	.	PUNCT
cjgl-2651	363	1	(	(	PUNCT
cjgl-2651	363	2	exploring	explore	VERB
cjgl-2651	363	3	the	the	DET
cjgl-2651	363	4	nature	nature	NOUN
cjgl-2651	363	5	and	and	CCONJ
cjgl-2651	363	6	causes	cause	NOUN
cjgl-2651	363	7	of	of	ADP
cjgl-2651	363	8	the	the	DET
cjgl-2651	363	9	significant	significant	ADJ
cjgl-2651	363	10	wealth	wealth	NOUN
cjgl-2651	363	11	gap	gap	NOUN
cjgl-2651	363	12	between	between	ADP
cjgl-2651	363	13	african	african	ADJ
cjgl-2651	363	14	americans	americans	PROPN
cjgl-2651	363	15	and	and	CCONJ
cjgl-2651	363	16	whites	white	NOUN
cjgl-2651	363	17	and	and	CCONJ
cjgl-2651	363	18	explaining	explain	VERB
cjgl-2651	363	19	that	that	DET
cjgl-2651	363	20	income	income	NOUN
cjgl-2651	363	21	alone	alone	ADV
cjgl-2651	363	22	does	do	AUX
cjgl-2651	363	23	not	not	PART
cjgl-2651	363	24	fully	fully	ADV
cjgl-2651	363	25	account	account	VERB
cjgl-2651	363	26	for	for	ADP
cjgl-2651	363	27	this	this	DET
cjgl-2651	363	28	gap	gap	NOUN
cjgl-2651	363	29	)	)	PUNCT
cjgl-2651	363	30	;	;	PUNCT
cjgl-2651	363	31	carmen	carman	NOUN
cjgl-2651	363	32	diana	diana	PROPN
cjgl-2651	363	33	decre	decre	PROPN
cjgl-2651	363	34	cheryl	cheryl	PROPN
cjgl-2651	363	35	r.	r.	PROPN
cjgl-2651	363	36	doss	doss	PROPN
cjgl-2651	363	37	,	,	PUNCT
cjgl-2651	363	38	the	the	DET
cjgl-2651	363	39	gender	gender	NOUN
cjgl-2651	363	40	asset	asset	NOUN
cjgl-2651	363	41	gap	gap	NOUN
cjgl-2651	363	42	:	:	PUNCT
cjgl-2651	363	43	what	what	PRON
cjgl-2651	363	44	do	do	AUX
cjgl-2651	363	45	we	we	PRON
cjgl-2651	363	46	know	know	VERB
cjgl-2651	363	47	and	and	CCONJ
cjgl-2651	363	48	wily	wily	ADJ
cjgl-2651	363	49	does	do	AUX
cjgl-2651	363	50	it	it	PRON
cjgl-2651	363	51	matter	matter	VERB
cjgl-2651	363	52	?	?	PUNCT
cjgl-2651	364	1	,	,	PUNCT
cjgl-2651	364	2	12	12	NUM
cjgl-2651	364	3	fem	fem	X
cjgl-2651	364	4	.	.	PUNCT
cjgl-2651	365	1	econ	econ	PROPN
cjgl-2651	365	2	.	.	PUNCT
cjgl-2651	366	1	i	i	PRON
cjgl-2651	366	2	,	,	PUNCT
cjgl-2651	366	3	11	11	NUM
cjgl-2651	366	4	(	(	PUNCT
cjgl-2651	366	5	2006	2006	NUM
cjgl-2651	366	6	)	)	PUNCT
cjgl-2651	366	7	(	(	PUNCT
cjgl-2651	366	8	"	"	PUNCT
cjgl-2651	366	9	[	[	X
cjgl-2651	366	10	l]n	l]n	NOUN
cjgl-2651	366	11	both	both	PRON
cjgl-2651	366	12	datasets	dataset	VERB
cjgl-2651	366	13	the	the	DET
cjgl-2651	366	14	median	median	NOUN
cjgl-2651	366	15	and	and	CCONJ
cjgl-2651	366	16	mean	mean	VERB
cjgl-2651	366	17	[	[	X
cjgl-2651	366	18	nonpension	nonpension	NOUN
cjgl-2651	366	19	]	]	X
cjgl-2651	366	20	assets	asset	NOUN
cjgl-2651	366	21	of	of	ADP
cjgl-2651	366	22	married	married	ADJ
cjgl-2651	366	23	couples	couple	NOUN
cjgl-2651	366	24	are	be	AUX
cjgl-2651	366	25	substantially	substantially	ADV
cjgl-2651	366	26	greater	great	ADJ
cjgl-2651	366	27	than	than	ADP
cjgl-2651	366	28	those	those	PRON
cjgl-2651	366	29	of	of	ADP
cjgl-2651	366	30	single	single	ADJ
cjgl-2651	366	31	household	household	NOUN
cjgl-2651	366	32	heads	head	NOUN
cjgl-2651	366	33	.	.	PUNCT
cjgl-2651	366	34	.	.	PUNCT
cjgl-2651	366	35	.	.	PUNCT
cjgl-2651	366	36	.	.	PUNCT
cjgl-2651	367	1	a	a	DET
cjgl-2651	367	2	difference	difference	NOUN
cjgl-2651	367	3	greater	great	ADJ
cjgl-2651	367	4	than	than	ADP
cjgl-2651	367	5	that	that	PRON
cjgl-2651	367	6	accounted	account	VERB
cjgl-2651	367	7	for	for	ADP
cjgl-2651	367	8	by	by	ADP
cjgl-2651	367	9	the	the	DET
cjgl-2651	367	10	simple	simple	ADJ
cjgl-2651	367	11	fact	fact	NOUN
cjgl-2651	367	12	that	that	SCONJ
cjgl-2651	367	13	married	married	ADJ
cjgl-2651	367	14	couples	couple	NOUN
cjgl-2651	367	15	have	have	AUX
cjgl-2651	367	16	two	two	NUM
cjgl-2651	367	17	adults	adult	NOUN
cjgl-2651	367	18	who	who	PRON
cjgl-2651	367	19	may	may	AUX
cjgl-2651	367	20	contribute	contribute	VERB
cjgl-2651	367	21	to	to	ADP
cjgl-2651	367	22	wealth	wealth	NOUN
cjgl-2651	367	23	....	....	PUNCT
cjgl-2651	368	1	"	"	PUNCT
cjgl-2651	368	2	)	)	PUNCT
cjgl-2651	368	3	;	;	PUNCT
cjgl-2651	368	4	i	i	PRON
cjgl-2651	368	5	d.	d.	PROPN
cjgl-2651	368	6	at	at	ADP
cjgl-2651	368	7	35	35	NUM
cjgl-2651	368	8	(	(	PUNCT
cjgl-2651	368	9	"	"	PUNCT
cjgl-2651	368	10	the	the	DET
cjgl-2651	368	11	evidence	evidence	NOUN
cjgl-2651	368	12	provided	provide	VERB
cjgl-2651	368	13	above	above	ADV
cjgl-2651	368	14	demonstrates	demonstrate	VERB
cjgl-2651	368	15	that	that	SCONJ
cjgl-2651	368	16	women	woman	NOUN
cjgl-2651	368	17	systematically	systematically	ADV
cjgl-2651	368	18	have	have	VERB
cjgl-2651	368	19	less	less	ADJ
cjgl-2651	368	20	access	access	NOUN
cjgl-2651	368	21	to	to	ADP
cjgl-2651	368	22	wealth	wealth	NOUN
cjgl-2651	368	23	.	.	PUNCT
cjgl-2651	368	24	"	"	PUNCT
cjgl-2651	368	25	)	)	PUNCT
cjgl-2651	368	26	;	;	PUNCT
cjgl-2651	368	27	infanti	infanti	ADJ
cjgl-2651	368	28	,	,	PUNCT
cjgl-2651	368	29	supra	supra	ADJ
cjgl-2651	368	30	note	note	NOUN
cjgl-2651	368	31	15	15	NUM
cjgl-2651	368	32	,	,	PUNCT
cjgl-2651	368	33	at	at	ADP
cjgl-2651	368	34	1227	1227	NUM
cjgl-2651	368	35	-	-	SYM
cjgl-2651	368	36	39	39	NUM
cjgl-2651	368	37	(	(	PUNCT
cjgl-2651	368	38	citing	cite	VERB
cjgl-2651	368	39	and	and	CCONJ
cjgl-2651	368	40	discussing	discuss	VERB
cjgl-2651	368	41	a	a	DET
cjgl-2651	368	42	number	number	NOUN
cjgl-2651	368	43	of	of	ADP
cjgl-2651	368	44	studies	study	NOUN
cjgl-2651	368	45	on	on	ADP
cjgl-2651	368	46	wage	wage	NOUN
cjgl-2651	368	47	discrimination	discrimination	NOUN
cjgl-2651	368	48	experienced	experience	VERB
cjgl-2651	368	49	by	by	ADP
cjgl-2651	368	50	traditionally	traditionally	ADV
cjgl-2651	368	51	subordinated	subordinate	VERB
cjgl-2651	368	52	groups	group	NOUN
cjgl-2651	368	53	,	,	PUNCT
cjgl-2651	368	54	but	but	CCONJ
cjgl-2651	368	55	explaining	explain	VERB
cjgl-2651	368	56	that	that	DET
cjgl-2651	368	57	income	income	NOUN
cjgl-2651	368	58	is	be	AUX
cjgl-2651	368	59	,	,	PUNCT
cjgl-2651	368	60	at	at	ADP
cjgl-2651	368	61	best	good	ADJ
cjgl-2651	368	62	,	,	PUNCT
cjgl-2651	368	63	an	an	DET
cjgl-2651	368	64	incomplete	incomplete	ADJ
cjgl-2651	368	65	proxy	proxy	NOUN
cjgl-2651	368	66	for	for	ADP
cjgl-2651	368	67	discrimination	discrimination	NOUN
cjgl-2651	368	68	and	and	CCONJ
cjgl-2651	368	69	,	,	PUNCT
cjgl-2651	368	70	at	at	ADP
cjgl-2651	368	71	worst	bad	ADJ
cjgl-2651	368	72	,	,	PUNCT
cjgl-2651	368	73	a	a	DET
cjgl-2651	368	74	highly	highly	ADV
cjgl-2651	368	75	misleading	misleading	ADJ
cjgl-2651	368	76	one	one	NUM
cjgl-2651	368	77	)	)	PUNCT
cjgl-2651	368	78	;	;	PUNCT
cjgl-2651	368	79	sunhwa	sunhwa	PROPN
cjgl-2651	368	80	lee	lee	PROPN
cjgl-2651	368	81	,	,	PUNCT
cjgl-2651	368	82	racial	racial	ADJ
cjgl-2651	368	83	and	and	CCONJ
cjgl-2651	368	84	ethnic	ethnic	ADJ
cjgl-2651	368	85	differences	difference	NOUN
cjgl-2651	368	86	in	in	ADP
cjgl-2651	368	87	women	woman	NOUN
cjgl-2651	368	88	s	s	PART
cjgl-2651	368	89	retirement	retirement	NOUN
cjgl-2651	368	90	security	security	NOUN
cjgl-2651	368	91	,	,	PUNCT
cjgl-2651	368	92	30	30	NUM
cjgl-2651	368	93	j.	j.	PROPN
cjgl-2651	368	94	women	women	PROPN
cjgl-2651	368	95	,	,	PUNCT
cjgl-2651	368	96	pol	pol	PROPN
cjgl-2651	368	97	.	.	PUNCT
cjgl-2651	369	1	pol'y	pol'y	NOUN
cjgl-2651	369	2	141	141	NUM
cjgl-2651	369	3	,	,	PUNCT
cjgl-2651	369	4	148	148	NUM
cjgl-2651	369	5	-	-	SYM
cjgl-2651	369	6	49	49	NUM
cjgl-2651	369	7	(	(	PUNCT
cjgl-2651	369	8	2009	2009	NUM
cjgl-2651	369	9	)	)	PUNCT
cjgl-2651	369	10	(	(	PUNCT
cjgl-2651	369	11	summarizing	summarize	VERB
cjgl-2651	369	12	research	research	NOUN
cjgl-2651	369	13	on	on	ADP
cjgl-2651	369	14	wealth	wealth	NOUN
cjgl-2651	369	15	inequality	inequality	NOUN
cjgl-2651	369	16	based	base	VERB
cjgl-2651	369	17	on	on	ADP
cjgl-2651	369	18	race	race	NOUN
cjgl-2651	369	19	and	and	CCONJ
cjgl-2651	369	20	ethnicity	ethnicity	NOUN
cjgl-2651	369	21	)	)	PUNCT
cjgl-2651	369	22	;	;	PUNCT
cjgl-2651	369	23	i	i	PRON
cjgl-2651	369	24	d.	d.	PROPN
cjgl-2651	369	25	at	at	ADP
cjgl-2651	369	26	158	158	NUM
cjgl-2651	369	27	-	-	SYM
cjgl-2651	369	28	64	64	NUM
cjgl-2651	369	29	(	(	PUNCT
cjgl-2651	369	30	exploring	explore	VERB
cjgl-2651	369	31	the	the	DET
cjgl-2651	369	32	sources	source	NOUN
cjgl-2651	369	33	of	of	ADP
cjgl-2651	369	34	women	woman	NOUN
cjgl-2651	369	35	's	's	PART
cjgl-2651	369	36	retirement	retirement	NOUN
cjgl-2651	369	37	income	income	NOUN
cjgl-2651	369	38	based	base	VERB
cjgl-2651	369	39	on	on	ADP
cjgl-2651	369	40	race	race	NOUN
cjgl-2651	369	41	,	,	PUNCT
cjgl-2651	369	42	ethnicity	ethnicity	NOUN
cjgl-2651	369	43	,	,	PUNCT
cjgl-2651	369	44	marital	marital	ADJ
cjgl-2651	369	45	status	status	NOUN
cjgl-2651	369	46	,	,	PUNCT
cjgl-2651	369	47	and	and	CCONJ
cjgl-2651	369	48	living	living	NOUN
cjgl-2651	369	49	arrangements	arrangement	NOUN
cjgl-2651	369	50	and	and	CCONJ
cjgl-2651	369	51	,	,	PUNCT
cjgl-2651	369	52	echoing	echo	VERB
cjgl-2651	369	53	the	the	DET
cjgl-2651	369	54	findings	finding	NOUN
cjgl-2651	369	55	of	of	ADP
cjgl-2651	369	56	research	research	NOUN
cjgl-2651	369	57	regarding	regard	VERB
cjgl-2651	369	58	wealth	wealth	NOUN
cjgl-2651	369	59	inequality	inequality	NOUN
cjgl-2651	369	60	,	,	PUNCT
cjgl-2651	369	61	showing	show	VERB
cjgl-2651	369	62	that	that	SCONJ
cjgl-2651	369	63	minority	minority	NOUN
cjgl-2651	369	64	women	woman	NOUN
cjgl-2651	369	65	are	be	AUX
cjgl-2651	369	66	far	far	ADV
cjgl-2651	369	67	less	less	ADV
cjgl-2651	369	68	likely	likely	ADJ
cjgl-2651	369	69	than	than	ADP
cjgl-2651	369	70	white	white	ADJ
cjgl-2651	369	71	women	woman	NOUN
cjgl-2651	369	72	to	to	PART
cjgl-2651	369	73	have	have	VERB
cjgl-2651	369	74	income	income	NOUN
cjgl-2651	369	75	from	from	ADP
cjgl-2651	369	76	assets	asset	NOUN
cjgl-2651	369	77	)	)	PUNCT
cjgl-2651	369	78	;	;	PUNCT
cjgl-2651	369	79	angcla	angcla	NOUN
cjgl-2651	369	80	lyons	lyons	PROPN
cjgl-2651	369	81	ct	ct	PROPN
cjgl-2651	369	82	al	al	PROPN
cjgl-2651	369	83	.	.	PROPN
cjgl-2651	369	84	,	,	PUNCT
cjgl-2651	369	85	gender	gender	NOUN
cjgl-2651	369	86	and	and	CCONJ
cjgl-2651	369	87	marital	marital	ADJ
cjgl-2651	369	88	differences	difference	NOUN
cjgl-2651	369	89	in	in	ADP
cjgl-2651	369	90	wealth	wealth	NOUN
cjgl-2651	369	91	and	and	CCONJ
cjgl-2651	369	92	investment	investment	NOUN
cjgl-2651	369	93	decisions	decision	NOUN
cjgl-2651	369	94	,	,	PUNCT
cjgl-2651	369	95	6	6	NUM
cjgl-2651	369	96	j.	j.	PROPN
cjgl-2651	369	97	pers	per	NOUN
cjgl-2651	369	98	.	.	PUNCT
cjgl-2651	370	1	fin	fin	NOUN
cjgl-2651	370	2	.	.	PUNCT
cjgl-2651	371	1	57	57	NUM
cjgl-2651	371	2	,	,	PUNCT
cjgl-2651	371	3	57	57	NUM
cjgl-2651	371	4	-	-	SYM
cjgl-2651	371	5	58	58	NUM
cjgl-2651	371	6	(	(	PUNCT
cjgl-2651	371	7	2008	2008	NUM
cjgl-2651	371	8	)	)	PUNCT
cjgl-2651	372	1	(	(	PUNCT
cjgl-2651	372	2	indicating	indicate	VERB
cjgl-2651	372	3	that	that	SCONJ
cjgl-2651	372	4	women	woman	NOUN
cjgl-2651	372	5	's	's	PART
cjgl-2651	372	6	wealth	wealth	NOUN
cjgl-2651	372	7	has	have	AUX
cjgl-2651	372	8	historically	historically	ADV
cjgl-2651	372	9	been	be	AUX
cjgl-2651	372	10	lower	low	ADJ
cjgl-2651	372	11	than	than	ADP
cjgl-2651	372	12	men	man	NOUN
cjgl-2651	372	13	's	's	PART
cjgl-2651	372	14	wealth	wealth	NOUN
cjgl-2651	372	15	and	and	CCONJ
cjgl-2651	372	16	that	that	SCONJ
cjgl-2651	372	17	this	this	PRON
cjgl-2651	372	18	continues	continue	VERB
cjgl-2651	372	19	to	to	PART
cjgl-2651	372	20	be	be	AUX
cjgl-2651	372	21	the	the	DET
cjgl-2651	372	22	case	case	NOUN
cjgl-2651	372	23	today	today	NOUN
cjgl-2651	372	24	;	;	PUNCT
cjgl-2651	372	25	in	in	ADP
cjgl-2651	372	26	addition	addition	NOUN
cjgl-2651	372	27	,	,	PUNCT
cjgl-2651	372	28	the	the	DET
cjgl-2651	372	29	wealth	wealth	NOUN
cjgl-2651	372	30	of	of	ADP
cjgl-2651	372	31	singles	single	NOUN
cjgl-2651	372	32	is	be	AUX
cjgl-2651	372	33	lower	low	ADJ
cjgl-2651	372	34	than	than	ADP
cjgl-2651	372	35	that	that	PRON
cjgl-2651	372	36	of	of	ADP
cjgl-2651	372	37	married	married	ADJ
cjgl-2651	372	38	couples	couple	NOUN
cjgl-2651	372	39	,	,	PUNCT
cjgl-2651	372	40	even	even	ADV
cjgl-2651	372	41	after	after	ADP
cjgl-2651	372	42	controlling	control	VERB
cjgl-2651	372	43	for	for	ADP
cjgl-2651	372	44	the	the	DET
cjgl-2651	372	45	presence	presence	NOUN
cjgl-2651	372	46	of	of	ADP
cjgl-2651	372	47	two	two	NUM
cjgl-2651	372	48	earners	earner	NOUN
cjgl-2651	372	49	in	in	ADP
cjgl-2651	372	50	a	a	DET
cjgl-2651	372	51	married	married	ADJ
cjgl-2651	372	52	couple	couple	NOUN
cjgl-2651	372	53	)	)	PUNCT
cjgl-2651	372	54	;	;	PUNCT
cjgl-2651	372	55	urvi	urvi	PROPN
cjgl-2651	372	56	neelakantan	neelakantan	PROPN
cjgl-2651	372	57	yunhee	yunhee	PROPN
cjgl-2651	372	58	chang	chang	PROPN
cjgl-2651	372	59	,	,	PUNCT
cjgl-2651	372	60	gender	gender	NOUN
cjgl-2651	372	61	differences	difference	NOUN
cjgl-2651	372	62	in	in	ADP
cjgl-2651	372	63	wealth	wealth	NOUN
cjgl-2651	372	64	at	at	ADP
cjgl-2651	372	65	retirement	retirement	NOUN
cjgl-2651	372	66	,	,	PUNCT
cjgl-2651	372	67	100	100	NUM
cjgl-2651	372	68	am	am	NOUN
cjgl-2651	372	69	.	.	PUNCT
cjgl-2651	373	1	econ	econ	PROPN
cjgl-2651	373	2	.	.	PUNCT
cjgl-2651	374	1	rev	rev	PROPN
cjgl-2651	374	2	.	.	PROPN
cjgl-2651	375	1	362	362	NUM
cjgl-2651	375	2	(	(	PUNCT
cjgl-2651	375	3	2010	2010	NUM
cjgl-2651	375	4	)	)	PUNCT
cjgl-2651	376	1	(	(	PUNCT
cjgl-2651	376	2	exploring	explore	VERB
cjgl-2651	376	3	whether	whether	SCONJ
cjgl-2651	376	4	gender	gender	NOUN
cjgl-2651	376	5	differences	difference	NOUN
cjgl-2651	376	6	in	in	ADP
cjgl-2651	376	7	risk	risk	NOUN
cjgl-2651	376	8	preferences	preference	NOUN
cjgl-2651	376	9	can	can	AUX
cjgl-2651	376	10	explain	explain	VERB
cjgl-2651	376	11	the	the	DET
cjgl-2651	376	12	gender	gender	NOUN
cjgl-2651	376	13	-	-	PUNCT
cjgl-2651	376	14	based	base	VERB
cjgl-2651	376	15	wealth	wealth	NOUN
cjgl-2651	376	16	gap	gap	NOUN
cjgl-2651	376	17	at	at	ADP
cjgl-2651	376	18	retirement	retirement	NOUN
cjgl-2651	376	19	and	and	CCONJ
cjgl-2651	376	20	concluding	conclude	VERB
cjgl-2651	376	21	that	that	PRON
cjgl-2651	376	22	,	,	PUNCT
cjgl-2651	376	23	though	though	SCONJ
cjgl-2651	376	24	there	there	PRON
cjgl-2651	376	25	is	be	VERB
cjgl-2651	376	26	a	a	DET
cjgl-2651	376	27	negative	negative	ADJ
cjgl-2651	376	28	correlation	correlation	NOUN
cjgl-2651	376	29	between	between	ADP
cjgl-2651	376	30	risk	risk	NOUN
cjgl-2651	376	31	aversion	aversion	NOUN
cjgl-2651	376	32	and	and	CCONJ
cjgl-2651	376	33	wealth	wealth	NOUN
cjgl-2651	376	34	accumulation	accumulation	NOUN
cjgl-2651	376	35	,	,	PUNCT
cjgl-2651	376	36	the	the	DET
cjgl-2651	376	37	correlation	correlation	NOUN
cjgl-2651	376	38	is	be	AUX
cjgl-2651	376	39	not	not	PART
cjgl-2651	376	40	strong	strong	ADJ
cjgl-2651	376	41	enough	enough	ADV
cjgl-2651	376	42	to	to	PART
cjgl-2651	376	43	explain	explain	VERB
cjgl-2651	376	44	the	the	DET
cjgl-2651	376	45	gap	gap	NOUN
cjgl-2651	376	46	)	)	PUNCT
cjgl-2651	376	47	;	;	PUNCT
cjgl-2651	376	48	lucie	lucie	PROPN
cjgl-2651	376	49	schmidt	schmidt	PROPN
cjgl-2651	376	50	purvi	purvi	PROPN
cjgl-2651	376	51	sevak	sevak	PROPN
cjgl-2651	376	52	,	,	PUNCT
cjgl-2651	376	53	gender	gender	NOUN
cjgl-2651	376	54	,	,	PUNCT
cjgl-2651	376	55	marriage	marriage	NOUN
cjgl-2651	376	56	,	,	PUNCT
cjgl-2651	376	57	and	and	CCONJ
cjgl-2651	376	58	asset	asset	NOUN
cjgl-2651	376	59	accumulation	accumulation	NOUN
cjgl-2651	376	60	in	in	ADP
cjgl-2651	376	61	the	the	DET
cjgl-2651	376	62	united	united	PROPN
cjgl-2651	376	63	states	states	PROPN
cjgl-2651	376	64	,	,	PUNCT
cjgl-2651	376	65	12	12	NUM
cjgl-2651	376	66	fem	fem	X
cjgl-2651	376	67	.	.	PUNCT
cjgl-2651	376	68	econ	econ	PROPN
cjgl-2651	376	69	.	.	PUNCT
cjgl-2651	377	1	139	139	NUM
cjgl-2651	377	2	,	,	PUNCT
cjgl-2651	377	3	156	156	NUM
cjgl-2651	377	4	(	(	PUNCT
cjgl-2651	377	5	2006	2006	NUM
cjgl-2651	377	6	)	)	PUNCT
cjgl-2651	377	7	(	(	PUNCT
cjgl-2651	377	8	finding	find	VERB
cjgl-2651	377	9	that	that	PRON
cjgl-2651	377	10	,	,	PUNCT
cjgl-2651	377	11	"	"	PUNCT
cjgl-2651	377	12	even	even	ADV
cjgl-2651	377	13	after	after	ADP
cjgl-2651	377	14	controlling	control	VERB
cjgl-2651	377	15	for	for	ADP
cjgl-2651	377	16	differences	difference	NOUN
cjgl-2651	377	17	in	in	ADP
cjgl-2651	377	18	observable	observable	ADJ
cjgl-2651	377	19	characteristics	characteristic	NOUN
cjgl-2651	377	20	,	,	PUNCT
cjgl-2651	377	21	including	include	VERB
cjgl-2651	377	22	earnings	earning	NOUN
cjgl-2651	377	23	,	,	PUNCT
cjgl-2651	377	24	there	there	PRON
cjgl-2651	377	25	arc	arc	VERB
cjgl-2651	377	26	large	large	ADJ
cjgl-2651	377	27	wealth	wealth	NOUN
cjgl-2651	377	28	gaps	gap	NOUN
cjgl-2651	377	29	by	by	ADP
cjgl-2651	377	30	gender	gender	NOUN
cjgl-2651	377	31	and	and	CCONJ
cjgl-2651	377	32	marital	marital	ADJ
cjgl-2651	377	33	status	status	NOUN
cjgl-2651	377	34	throughout	throughout	ADP
cjgl-2651	377	35	the	the	DET
cjgl-2651	377	36	wealth	wealth	NOUN
cjgl-2651	377	37	distribution	distribution	NOUN
cjgl-2651	377	38	,	,	PUNCT
cjgl-2651	377	39	"	"	PUNCT
cjgl-2651	377	40	but	but	CCONJ
cjgl-2651	377	41	noting	note	VERB
cjgl-2651	377	42	that	that	SCONJ
cjgl-2651	377	43	these	these	DET
cjgl-2651	377	44	wealth	wealth	NOUN
cjgl-2651	377	45	gaps	gap	NOUN
cjgl-2651	377	46	disappear	disappear	VERB
cjgl-2651	377	47	in	in	ADP
cjgl-2651	377	48	the	the	DET
cjgl-2651	377	49	younger	young	ADJ
cjgl-2651	377	50	cohort	cohort	NOUN
cjgl-2651	377	51	of	of	ADP
cjgl-2651	377	52	households	household	NOUN
cjgl-2651	377	53	headed	head	VERB
cjgl-2651	377	54	by	by	ADP
cjgl-2651	377	55	those	those	PRON
cjgl-2651	377	56	between	between	ADP
cjgl-2651	377	57	twenty	twenty	NUM
cjgl-2651	377	58	-	-	PUNCT
cjgl-2651	377	59	five	five	NUM
cjgl-2651	377	60	and	and	CCONJ
cjgl-2651	377	61	thirty	thirty	NUM
cjgl-2651	377	62	-	-	PUNCT
cjgl-2651	377	63	nine	nine	NUM
cjgl-2651	377	64	years	year	NOUN
cjgl-2651	377	65	old	old	ADJ
cjgl-2651	377	66	-	-	PUNCT
cjgl-2651	377	67	whether	whether	SCONJ
cjgl-2651	377	68	because	because	SCONJ
cjgl-2651	377	69	this	this	DET
cjgl-2651	377	70	group	group	NOUN
cjgl-2651	377	71	is	be	AUX
cjgl-2651	377	72	fundamentally	fundamentally	ADV
cjgl-2651	377	73	different	different	ADJ
cjgl-2651	377	74	from	from	ADP
cjgl-2651	377	75	the	the	DET
cjgl-2651	377	76	older	old	ADJ
cjgl-2651	377	77	generations	generation	NOUN
cjgl-2651	377	78	,	,	PUNCT
cjgl-2651	377	79	the	the	DET
cjgl-2651	377	80	wealth	wealth	NOUN
cjgl-2651	377	81	gap	gap	NOUN
cjgl-2651	377	82	does	do	AUX
cjgl-2651	377	83	not	not	PART
cjgl-2651	377	84	emerge	emerge	VERB
cjgl-2651	377	85	until	until	ADP
cjgl-2651	377	86	later	later	ADV
cjgl-2651	377	87	in	in	ADP
cjgl-2651	377	88	life	life	NOUN
cjgl-2651	377	89	,	,	PUNCT
cjgl-2651	377	90	or	or	CCONJ
cjgl-2651	377	91	some	some	DET
cjgl-2651	377	92	other	other	ADJ
cjgl-2651	377	93	reason	reason	NOUN
cjgl-2651	377	94	)	)	PUNCT
cjgl-2651	377	95	.	.	PUNCT
cjgl-2651	378	1	352	352	NUM
cjgl-2651	378	2	columbta	columbta	PROPN
cjgl-2651	378	3	journal	journal	NOUN
cjgl-2651	378	4	of	of	ADP
cjgl-2651	378	5	gender	gender	NOUN
cjgl-2651	378	6	and	and	CCONJ
cjgl-2651	378	7	law	law	NOUN
cjgl-2651	378	8	reporting	reporting	NOUN
cjgl-2651	378	9	rules	rule	NOUN
cjgl-2651	378	10	will	will	AUX
cjgl-2651	378	11	become	become	VERB
cjgl-2651	378	12	even	even	ADV
cjgl-2651	378	13	further	far	ADV
cjgl-2651	378	14	reified	reified	ADJ
cjgl-2651	378	15	.	.	PUNCT
cjgl-2651	379	1	first	first	ADV
cjgl-2651	379	2	,	,	PUNCT
cjgl-2651	379	3	we	we	PRON
cjgl-2651	379	4	will	will	AUX
cjgl-2651	379	5	consider	consider	VERB
cjgl-2651	379	6	the	the	DET
cjgl-2651	379	7	identification	identification	NOUN
cjgl-2651	379	8	and	and	CCONJ
cjgl-2651	379	9	documentation	documentation	NOUN
cjgl-2651	379	10	requirements	requirement	NOUN
cjgl-2651	379	11	in	in	ADP
cjgl-2651	379	12	the	the	DET
cjgl-2651	379	13	deductions	deduction	NOUN
cjgl-2651	379	14	,	,	PUNCT
cjgl-2651	379	15	exclusions	exclusion	NOUN
cjgl-2651	379	16	,	,	PUNCT
cjgl-2651	379	17	and	and	CCONJ
cjgl-2651	379	18	credits	credit	NOUN
cjgl-2651	379	19	that	that	PRON
cjgl-2651	379	20	provide	provide	VERB
cjgl-2651	379	21	(	(	PUNCT
cjgl-2651	379	22	or	or	CCONJ
cjgl-2651	379	23	deny	deny	VERB
cjgl-2651	379	24	)	)	PUNCT
cjgl-2651	379	25	tax	tax	NOUN
cjgl-2651	379	26	benefits	benefit	NOUN
cjgl-2651	379	27	based	base	VERB
cjgl-2651	379	28	on	on	ADP
cjgl-2651	379	29	family	family	NOUN
cjgl-2651	379	30	status	status	NOUN
cjgl-2651	379	31	.	.	PUNCT
cjgl-2651	380	1	then	then	ADV
cjgl-2651	380	2	,	,	PUNCT
cjgl-2651	380	3	we	we	PRON
cjgl-2651	380	4	will	will	AUX
cjgl-2651	380	5	consider	consider	VERB
cjgl-2651	380	6	the	the	DET
cjgl-2651	380	7	dearth	dearth	NOUN
cjgl-2651	380	8	of	of	ADP
cjgl-2651	380	9	identification	identification	NOUN
cjgl-2651	380	10	and	and	CCONJ
cjgl-2651	380	11	documentation	documentation	NOUN
cjgl-2651	380	12	requirements	requirement	NOUN
cjgl-2651	380	13	in	in	ADP
cjgl-2651	380	14	the	the	DET
cjgl-2651	380	15	rules	rule	NOUN
cjgl-2651	380	16	that	that	PRON
cjgl-2651	380	17	attribute	attribute	VERB
cjgl-2651	380	18	property	property	NOUN
cjgl-2651	380	19	ownership	ownership	NOUN
cjgl-2651	380	20	from	from	ADP
cjgl-2651	380	21	one	one	NUM
cjgl-2651	380	22	family	family	NOUN
cjgl-2651	380	23	member	member	NOUN
cjgl-2651	380	24	to	to	ADP
cjgl-2651	380	25	another	another	PRON
cjgl-2651	380	26	.	.	PUNCT
cjgl-2651	381	1	when	when	SCONJ
cjgl-2651	381	2	taken	take	VERB
cjgl-2651	381	3	together	together	ADV
cjgl-2651	381	4	,	,	PUNCT
cjgl-2651	381	5	these	these	DET
cjgl-2651	381	6	rules	rule	NOUN
cjgl-2651	381	7	will	will	AUX
cjgl-2651	381	8	highlight	highlight	VERB
cjgl-2651	381	9	other	other	ADJ
cjgl-2651	381	10	ways	way	NOUN
cjgl-2651	381	11	in	in	ADP
cjgl-2651	381	12	which	which	PRON
cjgl-2651	381	13	endemic	endemic	ADJ
cjgl-2651	381	14	privilegings	privileging	NOUN
cjgl-2651	381	15	permeate	permeate	VERB
cjgl-2651	381	16	the	the	DET
cjgl-2651	381	17	administrative	administrative	ADJ
cjgl-2651	381	18	structure	structure	NOUN
cjgl-2651	381	19	underpinning	underpin	VERB
cjgl-2651	381	20	the	the	DET
cjgl-2651	381	21	family	family	NOUN
cjgl-2651	381	22	tax	tax	NOUN
cjgl-2651	381	23	provisions	provision	NOUN
cjgl-2651	381	24	in	in	ADP
cjgl-2651	381	25	the	the	DET
cjgl-2651	381	26	code	code	NOUN
cjgl-2651	381	27	.	.	PUNCT
cjgl-2651	382	1	11	11	NUM
cjgl-2651	382	2	.	.	PUNCT
cjgl-2651	383	1	deductions	deduction	NOUN
cjgl-2651	383	2	,	,	PUNCT
cjgl-2651	383	3	credits	credit	NOUN
cjgl-2651	383	4	,	,	PUNCT
cjgl-2651	383	5	and	and	CCONJ
cjgl-2651	383	6	exclusions	exclusion	NOUN
cjgl-2651	383	7	a	a	DET
cjgl-2651	383	8	number	number	NOUN
cjgl-2651	383	9	of	of	ADP
cjgl-2651	383	10	income	income	NOUN
cjgl-2651	383	11	tax	tax	NOUN
cjgl-2651	383	12	provisions	provision	NOUN
cjgl-2651	383	13	afford	afford	VERB
cjgl-2651	383	14	(	(	PUNCT
cjgl-2651	383	15	or	or	CCONJ
cjgl-2651	383	16	,	,	PUNCT
cjgl-2651	383	17	conversely	conversely	ADV
cjgl-2651	383	18	,	,	PUNCT
cjgl-2651	383	19	deny	deny	VERB
cjgl-2651	383	20	)	)	PUNCT
cjgl-2651	383	21	taxpayers	taxpayer	NOUN
cjgl-2651	383	22	benefits	benefit	NOUN
cjgl-2651	383	23	with	with	ADP
cjgl-2651	383	24	respect	respect	NOUN
cjgl-2651	383	25	to	to	ADP
cjgl-2651	383	26	their	their	PRON
cjgl-2651	383	27	family	family	NOUN
cjgl-2651	383	28	members	member	NOUN
cjgl-2651	383	29	.	.	PUNCT
cjgl-2651	384	1	many	many	ADJ
cjgl-2651	384	2	of	of	ADP
cjgl-2651	384	3	the	the	DET
cjgl-2651	384	4	benefits	benefit	NOUN
cjgl-2651	384	5	take	take	VERB
cjgl-2651	384	6	the	the	DET
cjgl-2651	384	7	form	form	NOUN
cjgl-2651	384	8	of	of	ADP
cjgl-2651	384	9	a	a	DET
cjgl-2651	384	10	deduction	deduction	NOUN
cjgl-2651	384	11	or	or	CCONJ
cjgl-2651	384	12	credit	credit	NOUN
cjgl-2651	384	13	for	for	ADP
cjgl-2651	384	14	income	income	NOUN
cjgl-2651	384	15	transferred	transfer	VERB
cjgl-2651	384	16	to	to	ADP
cjgl-2651	384	17	,	,	PUNCT
cjgl-2651	384	18	or	or	CCONJ
cjgl-2651	384	19	on	on	ADP
cjgl-2651	384	20	behalf	behalf	NOUN
cjgl-2651	384	21	of	of	ADP
cjgl-2651	384	22	,	,	PUNCT
cjgl-2651	384	23	a	a	DET
cjgl-2651	384	24	family	family	NOUN
cjgl-2651	384	25	member	member	NOUN
cjgl-2651	384	26	.	.	PUNCT
cjgl-2651	385	1	(	(	PUNCT
cjgl-2651	385	2	or	or	CCONJ
cjgl-2651	385	3	,	,	PUNCT
cjgl-2651	385	4	in	in	ADP
cjgl-2651	385	5	the	the	DET
cjgl-2651	385	6	case	case	NOUN
cjgl-2651	385	7	of	of	ADP
cjgl-2651	385	8	benefits	benefit	NOUN
cjgl-2651	385	9	denied	deny	VERB
cjgl-2651	385	10	with	with	ADP
cjgl-2651	385	11	respect	respect	NOUN
cjgl-2651	385	12	to	to	ADP
cjgl-2651	385	13	family	family	NOUN
cjgl-2651	385	14	members	member	NOUN
cjgl-2651	385	15	,	,	PUNCT
cjgl-2651	385	16	take	take	VERB
cjgl-2651	385	17	the	the	DET
cjgl-2651	385	18	form	form	NOUN
cjgl-2651	385	19	of	of	ADP
cjgl-2651	385	20	a	a	DET
cjgl-2651	385	21	deduction	deduction	NOUN
cjgl-2651	385	22	or	or	CCONJ
cjgl-2651	385	23	credit	credit	NOUN
cjgl-2651	385	24	for	for	ADP
cjgl-2651	385	25	income	income	NOUN
cjgl-2651	385	26	transferred	transfer	VERB
cjgl-2651	385	27	to	to	ADP
cjgl-2651	385	28	,	,	PUNCT
cjgl-2651	385	29	or	or	CCONJ
cjgl-2651	385	30	on	on	ADP
cjgl-2651	385	31	behalf	behalf	NOUN
cjgl-2651	385	32	of	of	ADP
cjgl-2651	385	33	,	,	PUNCT
cjgl-2651	385	34	an	an	DET
cjgl-2651	385	35	unrelated	unrelated	ADJ
cjgl-2651	385	36	individual	individual	NOUN
cjgl-2651	385	37	.	.	PUNCT
cjgl-2651	385	38	)	)	PUNCT
cjgl-2651	386	1	in	in	ADP
cjgl-2651	386	2	other	other	ADJ
cjgl-2651	386	3	cases	case	NOUN
cjgl-2651	386	4	,	,	PUNCT
cjgl-2651	386	5	a	a	DET
cjgl-2651	386	6	taxpayer	taxpayer	NOUN
cjgl-2651	386	7	can	can	AUX
cjgl-2651	386	8	exclude	exclude	VERB
cjgl-2651	386	9	the	the	DET
cjgl-2651	386	10	value	value	NOUN
cjgl-2651	386	11	of	of	ADP
cjgl-2651	386	12	a	a	DET
cjgl-2651	386	13	benefit	benefit	NOUN
cjgl-2651	386	14	provided	provide	VERB
cjgl-2651	386	15	by	by	ADP
cjgl-2651	386	16	her	her	PRON
cjgl-2651	386	17	employer	employer	NOUN
cjgl-2651	386	18	directly	directly	ADV
cjgl-2651	386	19	to	to	ADP
cjgl-2651	386	20	a	a	DET
cjgl-2651	386	21	family	family	NOUN
cjgl-2651	386	22	member	member	NOUN
cjgl-2651	386	23	or	or	CCONJ
cjgl-2651	386	24	can	can	AUX
cjgl-2651	386	25	exclude	exclude	VERB
cjgl-2651	386	26	other	other	ADJ
cjgl-2651	386	27	income	income	NOUN
cjgl-2651	386	28	that	that	PRON
cjgl-2651	386	29	is	be	AUX
cjgl-2651	386	30	used	use	VERB
cjgl-2651	386	31	for	for	ADP
cjgl-2651	386	32	the	the	DET
cjgl-2651	386	33	family	family	NOUN
cjgl-2651	386	34	member	member	NOUN
cjgl-2651	386	35	's	's	PART
cjgl-2651	386	36	benefit	benefit	NOUN
cjgl-2651	386	37	.	.	PUNCT
cjgl-2651	387	1	to	to	PART
cjgl-2651	387	2	obtain	obtain	VERB
cjgl-2651	387	3	the	the	DET
cjgl-2651	387	4	deduction	deduction	NOUN
cjgl-2651	387	5	,	,	PUNCT
cjgl-2651	387	6	credit	credit	NOUN
cjgl-2651	387	7	,	,	PUNCT
cjgl-2651	387	8	or	or	CCONJ
cjgl-2651	387	9	exclusion	exclusion	NOUN
cjgl-2651	387	10	,	,	PUNCT
cjgl-2651	387	11	the	the	DET
cjgl-2651	387	12	taxpayer	taxpayer	NOUN
cjgl-2651	387	13	is	be	AUX
cjgl-2651	387	14	usually	usually	ADV
cjgl-2651	387	15	required	require	VERB
cjgl-2651	387	16	-	-	PUNCT
cjgl-2651	387	17	either	either	CCONJ
cjgl-2651	387	18	explicitly	explicitly	ADV
cjgl-2651	387	19	or	or	CCONJ
cjgl-2651	387	20	implicitly	implicitly	ADV
cjgl-2651	387	21	-	-	PUNCT
cjgl-2651	387	22	to	to	PART
cjgl-2651	387	23	comply	comply	VERB
cjgl-2651	387	24	with	with	ADP
cjgl-2651	387	25	identification	identification	NOUN
cjgl-2651	387	26	or	or	CCONJ
cjgl-2651	387	27	documentation	documentation	NOUN
cjgl-2651	387	28	requirements	requirement	NOUN
cjgl-2651	387	29	.	.	PUNCT
cjgl-2651	388	1	for	for	ADP
cjgl-2651	388	2	instance	instance	NOUN
cjgl-2651	388	3	,	,	PUNCT
cjgl-2651	388	4	in	in	ADP
cjgl-2651	388	5	the	the	DET
cjgl-2651	388	6	case	case	NOUN
cjgl-2651	388	7	of	of	ADP
cjgl-2651	388	8	family	family	NOUN
cjgl-2651	388	9	-	-	PUNCT
cjgl-2651	388	10	based	base	VERB
cjgl-2651	388	11	tax	tax	NOUN
cjgl-2651	388	12	benefits	benefit	NOUN
cjgl-2651	388	13	,	,	PUNCT
cjgl-2651	388	14	the	the	DET
cjgl-2651	388	15	taxpayer	taxpayer	NOUN
cjgl-2651	388	16	may	may	AUX
cjgl-2651	388	17	be	be	AUX
cjgl-2651	388	18	required	require	VERB
cjgl-2651	388	19	to	to	PART
cjgl-2651	388	20	specifically	specifically	ADV
cjgl-2651	388	21	identify	identify	VERB
cjgl-2651	388	22	the	the	DET
cjgl-2651	388	23	family	family	NOUN
cjgl-2651	388	24	member	member	NOUN
cjgl-2651	388	25	,	,	PUNCT
cjgl-2651	388	26	provide	provide	VERB
cjgl-2651	388	27	the	the	DET
cjgl-2651	388	28	family	family	NOUN
cjgl-2651	388	29	member	member	NOUN
cjgl-2651	388	30	's	's	PART
cjgl-2651	388	31	taxpayer	taxpayer	NOUN
cjgl-2651	388	32	identification	identification	NOUN
cjgl-2651	388	33	number	number	NOUN
cjgl-2651	388	34	,	,	PUNCT
cjgl-2651	388	35	and/or	and/or	CCONJ
cjgl-2651	388	36	describe	describe	VERB
cjgl-2651	388	37	her	her	PRON
cjgl-2651	388	38	relationship	relationship	NOUN
cjgl-2651	388	39	with	with	ADP
cjgl-2651	388	40	the	the	DET
cjgl-2651	388	41	family	family	NOUN
cjgl-2651	388	42	member	member	NOUN
cjgl-2651	388	43	as	as	ADP
cjgl-2651	388	44	a	a	DET
cjgl-2651	388	45	prerequisite	prerequisite	NOUN
cjgl-2651	388	46	to	to	ADP
cjgl-2651	388	47	claiming	claim	VERB
cjgl-2651	388	48	the	the	DET
cjgl-2651	388	49	benefit	benefit	NOUN
cjgl-2651	388	50	.	.	PUNCT
cjgl-2651	389	1	the	the	DET
cjgl-2651	389	2	baseline	baseline	NOUN
cjgl-2651	389	3	with	with	ADP
cjgl-2651	389	4	respect	respect	NOUN
cjgl-2651	389	5	to	to	ADP
cjgl-2651	389	6	these	these	DET
cjgl-2651	389	7	deductions	deduction	NOUN
cjgl-2651	389	8	,	,	PUNCT
cjgl-2651	389	9	credits	credit	NOUN
cjgl-2651	389	10	,	,	PUNCT
cjgl-2651	389	11	and	and	CCONJ
cjgl-2651	389	12	exclusions	exclusion	NOUN
cjgl-2651	389	13	is	be	AUX
cjgl-2651	389	14	thus	thus	ADV
cjgl-2651	389	15	the	the	DET
cjgl-2651	389	16	same	same	ADJ
cjgl-2651	389	17	as	as	SCONJ
cjgl-2651	389	18	that	that	PRON
cjgl-2651	389	19	encountered	encounter	VERB
cjgl-2651	389	20	in	in	ADP
cjgl-2651	389	21	the	the	DET
cjgl-2651	389	22	information	information	NOUN
cjgl-2651	389	23	-	-	PUNCT
cjgl-2651	389	24	reporting	report	VERB
cjgl-2651	389	25	rules	rule	NOUN
cjgl-2651	389	26	discussed	discuss	VERB
cjgl-2651	389	27	in	in	ADP
cjgl-2651	389	28	part	part	NOUN
cjgl-2651	389	29	1	1	NUM
cjgl-2651	389	30	,	,	PUNCT
cjgl-2651	389	31	namely	namely	ADV
cjgl-2651	389	32	one	one	NUM
cjgl-2651	389	33	of	of	ADP
cjgl-2651	389	34	identification	identification	NOUN
cjgl-2651	389	35	and	and	CCONJ
cjgl-2651	389	36	documentation	documentation	NOUN
cjgl-2651	389	37	.	.	PUNCT
cjgl-2651	390	1	the	the	DET
cjgl-2651	390	2	discussion	discussion	NOUN
cjgl-2651	390	3	in	in	ADP
cjgl-2651	390	4	this	this	DET
cjgl-2651	390	5	part	part	NOUN
cjgl-2651	390	6	of	of	ADP
cjgl-2651	390	7	the	the	DET
cjgl-2651	390	8	baseline	baseline	NOUN
cjgl-2651	390	9	of	of	ADP
cjgl-2651	390	10	identification	identification	NOUN
cjgl-2651	390	11	and	and	CCONJ
cjgl-2651	390	12	documentation	documentation	NOUN
cjgl-2651	390	13	is	be	AUX
cjgl-2651	390	14	divided	divide	VERB
cjgl-2651	390	15	into	into	ADP
cjgl-2651	390	16	two	two	NUM
cjgl-2651	390	17	sections	section	NOUN
cjgl-2651	390	18	.	.	PUNCT
cjgl-2651	391	1	the	the	DET
cjgl-2651	391	2	first	first	ADJ
cjgl-2651	391	3	section	section	NOUN
cjgl-2651	391	4	addresses	address	VERB
cjgl-2651	391	5	the	the	DET
cjgl-2651	391	6	baseline	baseline	NOUN
cjgl-2651	391	7	of	of	ADP
cjgl-2651	391	8	identification	identification	NOUN
cjgl-2651	391	9	and	and	CCONJ
cjgl-2651	391	10	documentation	documentation	NOUN
cjgl-2651	391	11	of	of	ADP
cjgl-2651	391	12	relatives	relative	NOUN
cjgl-2651	391	13	and	and	CCONJ
cjgl-2651	391	14	other	other	ADJ
cjgl-2651	391	15	family	family	NOUN
cjgl-2651	391	16	members	member	NOUN
cjgl-2651	391	17	.	.	PUNCT
cjgl-2651	392	1	the	the	DET
cjgl-2651	392	2	second	second	ADJ
cjgl-2651	392	3	section	section	NOUN
cjgl-2651	392	4	addresses	address	VERB
cjgl-2651	392	5	the	the	DET
cjgl-2651	392	6	baseline	baseline	NOUN
cjgl-2651	392	7	of	of	ADP
cjgl-2651	392	8	identification	identification	NOUN
cjgl-2651	392	9	and	and	CCONJ
cjgl-2651	392	10	documentation	documentation	NOUN
cjgl-2651	392	11	of	of	ADP
cjgl-2651	392	12	spouses	spouse	NOUN
cjgl-2651	392	13	and	and	CCONJ
cjgl-2651	392	14	former	former	ADJ
cjgl-2651	392	15	spouses	spouse	NOUN
cjgl-2651	392	16	.	.	PUNCT
cjgl-2651	393	1	a.	a.	NOUN
cjgl-2651	393	2	documenting	document	VERB
cjgl-2651	393	3	relatives	relative	NOUN
cjgl-2651	393	4	and	and	CCONJ
cjgl-2651	393	5	other	other	ADJ
cjgl-2651	393	6	family	family	NOUN
cjgl-2651	393	7	members	members	PROPN
cjgl-2651	393	8	columbia	columbia	PROPN
cjgl-2651	393	9	journal	journal	PROPN
cjgl-2651	393	10	of	of	ADP
cjgl-2651	393	11	gender	gender	NOUN
cjgl-2651	393	12	and	and	CCONJ
cjgl-2651	393	13	law	law	NOUN
cjgl-2651	393	14	1	1	NUM
cjgl-2651	393	15	.	.	PUNCT
cjgl-2651	393	16	dependents	dependent	NOUN
cjgl-2651	393	17	and	and	CCONJ
cjgl-2651	393	18	the	the	DET
cjgl-2651	393	19	additional	additional	ADJ
cjgl-2651	393	20	personal	personal	ADJ
cjgl-2651	393	21	exemption	exemption	NOUN
cjgl-2651	393	22	perhaps	perhaps	ADV
cjgl-2651	393	23	the	the	DET
cjgl-2651	393	24	most	most	ADV
cjgl-2651	393	25	far	far	ADV
cjgl-2651	393	26	-	-	PUNCT
cjgl-2651	393	27	reaching	reach	VERB
cjgl-2651	393	28	of	of	ADP
cjgl-2651	393	29	the	the	DET
cjgl-2651	393	30	code	code	NOUN
cjgl-2651	393	31	's	's	PART
cjgl-2651	393	32	requirements	requirement	NOUN
cjgl-2651	393	33	that	that	SCONJ
cjgl-2651	393	34	a	a	DET
cjgl-2651	393	35	taxpayer	taxpayer	NOUN
cjgl-2651	393	36	identify	identify	VERB
cjgl-2651	393	37	and	and	CCONJ
cjgl-2651	393	38	document	document	VERB
cjgl-2651	393	39	her	her	PRON
cjgl-2651	393	40	family	family	NOUN
cjgl-2651	393	41	members	member	NOUN
cjgl-2651	393	42	was	be	AUX
cjgl-2651	393	43	enacted	enact	VERB
cjgl-2651	393	44	as	as	ADP
cjgl-2651	393	45	part	part	NOUN
cjgl-2651	393	46	of	of	ADP
cjgl-2651	393	47	the	the	DET
cjgl-2651	393	48	tax	tax	NOUN
cjgl-2651	393	49	reform	reform	NOUN
cjgl-2651	393	50	act	act	NOUN
cjgl-2651	393	51	of	of	ADP
cjgl-2651	393	52	1986	1986	NUM
cjgl-2651	393	53	.	.	PUNCT
cjgl-2651	394	1	in	in	ADP
cjgl-2651	394	2	that	that	DET
cjgl-2651	394	3	act	act	NOUN
cjgl-2651	394	4	,	,	PUNCT
cjgl-2651	394	5	congress	congress	PROPN
cjgl-2651	394	6	established	establish	VERB
cjgl-2651	394	7	the	the	DET
cjgl-2651	394	8	requirement	requirement	NOUN
cjgl-2651	394	9	that	that	SCONJ
cjgl-2651	394	10	a	a	DET
cjgl-2651	394	11	taxpayer	taxpayer	NOUN
cjgl-2651	394	12	must	must	AUX
cjgl-2651	394	13	furnish	furnish	VERB
cjgl-2651	394	14	each	each	DET
cjgl-2651	394	15	dependent	dependent	NOUN
cjgl-2651	394	16	's	's	PART
cjgl-2651	394	17	taxpayer	taxpayer	NOUN
cjgl-2651	394	18	identification	identification	NOUN
cjgl-2651	394	19	number	number	NOUN
cjgl-2651	394	20	in	in	ADP
cjgl-2651	394	21	order	order	NOUN
cjgl-2651	394	22	to	to	PART
cjgl-2651	394	23	be	be	AUX
cjgl-2651	394	24	entitled	entitle	VERB
cjgl-2651	394	25	to	to	PART
cjgl-2651	394	26	claim	claim	VERB
cjgl-2651	394	27	a	a	DET
cjgl-2651	394	28	deduction	deduction	NOUN
cjgl-2651	394	29	for	for	ADP
cjgl-2651	394	30	an	an	DET
cjgl-2651	394	31	additional	additional	ADJ
cjgl-2651	394	32	personal	personal	ADJ
cjgl-2651	394	33	exemption	exemption	NOUN
cjgl-2651	394	34	with	with	ADP
cjgl-2651	394	35	respect	respect	NOUN
cjgl-2651	394	36	to	to	ADP
cjgl-2651	394	37	the	the	DET
cjgl-2651	394	38	dependent	dependent	NOUN
cjgl-2651	394	39	.	.	PUNCT
cjgl-2651	395	1	62	62	NUM
cjgl-2651	395	2	for	for	ADP
cjgl-2651	395	3	this	this	DET
cjgl-2651	395	4	purpose	purpose	NOUN
cjgl-2651	395	5	,	,	PUNCT
cjgl-2651	395	6	a	a	DET
cjgl-2651	395	7	"	"	PUNCT
cjgl-2651	395	8	dependent	dependent	ADJ
cjgl-2651	395	9	"	"	PUNCT
cjgl-2651	395	10	is	be	AUX
cjgl-2651	395	11	currently	currently	ADV
cjgl-2651	395	12	defined	define	VERB
cjgl-2651	395	13	to	to	PART
cjgl-2651	395	14	include	include	VERB
cjgl-2651	395	15	certain	certain	ADJ
cjgl-2651	395	16	of	of	ADP
cjgl-2651	395	17	the	the	DET
cjgl-2651	395	18	taxpayer	taxpayer	NOUN
cjgl-2651	395	19	's	's	PART
cjgl-2651	395	20	children	child	NOUN
cjgl-2651	395	21	(	(	PUNCT
cjgl-2651	395	22	including	include	VERB
cjgl-2651	395	23	stepchildren	stepchild	NOUN
cjgl-2651	395	24	,	,	PUNCT
cjgl-2651	395	25	adopted	adopt	VERB
cjgl-2651	395	26	children	child	NOUN
cjgl-2651	395	27	,	,	PUNCT
cjgl-2651	395	28	and	and	CCONJ
cjgl-2651	395	29	certain	certain	ADJ
cjgl-2651	395	30	foster	foster	ADJ
cjgl-2651	395	31	children	child	NOUN
cjgl-2651	395	32	)	)	PUNCT
cjgl-2651	395	33	and	and	CCONJ
cjgl-2651	395	34	their	their	PRON
cjgl-2651	395	35	descendants	descendant	NOUN
cjgl-2651	395	36	,	,	PUNCT
cjgl-2651	395	37	certain	certain	ADJ
cjgl-2651	395	38	relatives	relative	NOUN
cjgl-2651	395	39	(	(	PUNCT
cjgl-2651	395	40	including	include	VERB
cjgl-2651	395	41	in	in	ADP
cjgl-2651	395	42	-	-	PUNCT
cjgl-2651	395	43	laws	law	NOUN
cjgl-2651	395	44	,	,	PUNCT
cjgl-2651	395	45	stepparents	stepparent	NOUN
cjgl-2651	395	46	,	,	PUNCT
cjgl-2651	395	47	and	and	CCONJ
cjgl-2651	395	48	stepsiblings	stepsibling	NOUN
cjgl-2651	395	49	)	)	PUNCT
cjgl-2651	395	50	,	,	PUNCT
cjgl-2651	395	51	and	and	CCONJ
cjgl-2651	395	52	certain	certain	ADJ
cjgl-2651	395	53	other	other	ADJ
cjgl-2651	395	54	household	household	NOUN
cjgl-2651	395	55	members	member	NOUN
cjgl-2651	395	56	who	who	PRON
cjgl-2651	395	57	are	be	AUX
cjgl-2651	395	58	neither	neither	CCONJ
cjgl-2651	395	59	related	related	ADJ
cjgl-2651	395	60	nor	nor	CCONJ
cjgl-2651	395	61	married	marry	VERB
cjgl-2651	395	62	to	to	ADP
cjgl-2651	395	63	the	the	DET
cjgl-2651	395	64	taxpayer	taxpayer	NOUN
cjgl-2651	395	65	.	.	PUNCT
cjgl-2651	396	1	63	63	NUM
cjgl-2651	396	2	initially	initially	ADV
cjgl-2651	396	3	,	,	PUNCT
cjgl-2651	396	4	the	the	DET
cjgl-2651	396	5	documentation	documentation	NOUN
cjgl-2651	396	6	requirement	requirement	NOUN
cjgl-2651	396	7	only	only	ADV
cjgl-2651	396	8	applied	apply	VERB
cjgl-2651	396	9	to	to	ADP
cjgl-2651	396	10	dependents	dependent	NOUN
cjgl-2651	396	11	five	five	NUM
cjgl-2651	396	12	years	year	NOUN
cjgl-2651	396	13	and	and	CCONJ
cjgl-2651	396	14	older.64	older.64	AUX
cjgl-2651	396	15	congress	congress	PROPN
cjgl-2651	396	16	gradually	gradually	ADV
cjgl-2651	396	17	lowered	lower	VERB
cjgl-2651	396	18	this	this	DET
cjgl-2651	396	19	age	age	NOUN
cjgl-2651	396	20	limit	limit	NOUN
cjgl-2651	396	21	and	and	CCONJ
cjgl-2651	396	22	then	then	ADV
cjgl-2651	396	23	eliminated	eliminate	VERB
cjgl-2651	396	24	it	it	PRON
cjgl-2651	396	25	in	in	ADP
cjgl-2651	396	26	1994.65	1994.65	NUM
cjgl-2651	396	27	at	at	ADP
cjgl-2651	396	28	present	present	ADJ
cjgl-2651	396	29	,	,	PUNCT
cjgl-2651	396	30	a	a	DET
cjgl-2651	396	31	taxpayer	taxpayer	NOUN
cjgl-2651	396	32	is	be	AUX
cjgl-2651	396	33	asked	ask	VERB
cjgl-2651	396	34	on	on	ADP
cjgl-2651	396	35	the	the	DET
cjgl-2651	396	36	form	form	NOUN
cjgl-2651	396	37	1040	1040	NUM
cjgl-2651	396	38	to	to	PART
cjgl-2651	396	39	identify	identify	VERB
cjgl-2651	396	40	each	each	DET
cjgl-2651	396	41	dependent	dependent	ADJ
cjgl-2651	396	42	by	by	ADP
cjgl-2651	396	43	name	name	NOUN
cjgl-2651	396	44	,	,	PUNCT
cjgl-2651	396	45	to	to	PART
cjgl-2651	396	46	supply	supply	VERB
cjgl-2651	396	47	each	each	DET
cjgl-2651	396	48	dependent	dependent	NOUN
cjgl-2651	396	49	's	's	PART
cjgl-2651	396	50	social	social	ADJ
cjgl-2651	396	51	security	security	NOUN
cjgl-2651	396	52	number	number	NOUN
cjgl-2651	396	53	,	,	PUNCT
cjgl-2651	396	54	and	and	CCONJ
cjgl-2651	396	55	to	to	PART
cjgl-2651	396	56	identify	identify	VERB
cjgl-2651	396	57	the	the	DET
cjgl-2651	396	58	relationship	relationship	NOUN
cjgl-2651	396	59	between	between	ADP
cjgl-2651	396	60	her	she	PRON
cjgl-2651	396	61	and	and	CCONJ
cjgl-2651	396	62	the	the	DET
cjgl-2651	396	63	dependent	dependent	ADJ
cjgl-2651	396	64	.	.	PUNCT
cjgl-2651	397	1	66	66	NUM
cjgl-2651	398	1	this	this	DET
cjgl-2651	398	2	requirement	requirement	NOUN
cjgl-2651	398	3	to	to	PART
cjgl-2651	398	4	identify	identify	VERB
cjgl-2651	398	5	and	and	CCONJ
cjgl-2651	398	6	document	document	NOUN
cjgl-2651	398	7	dependents	dependent	NOUN
cjgl-2651	398	8	was	be	AUX
cjgl-2651	398	9	intended	intend	VERB
cjgl-2651	398	10	to	to	PART
cjgl-2651	398	11	curb	curb	VERB
cjgl-2651	398	12	potential	potential	ADJ
cjgl-2651	398	13	tax	tax	NOUN
cjgl-2651	398	14	abuses	abuse	NOUN
cjgl-2651	398	15	:	:	PUNCT
cjgl-2651	398	16	62	62	NUM
cjgl-2651	398	17	i.r.c	i.r.c	NOUN
cjgl-2651	398	18	.	.	PUNCT
cjgl-2651	399	1	§	§	PROPN
cjgl-2651	399	2	151	151	NUM
cjgl-2651	399	3	(	(	PUNCT
cjgl-2651	399	4	c	c	NOUN
cjgl-2651	399	5	)	)	PUNCT
cjgl-2651	399	6	(	(	PUNCT
cjgl-2651	399	7	lexis	lexis	VERB
cjgl-2651	399	8	through	through	ADP
cjgl-2651	399	9	july	july	PROPN
cjgl-2651	399	10	2010	2010	NUM
cjgl-2651	399	11	amendments	amendment	NOUN
cjgl-2651	399	12	)	)	PUNCT
cjgl-2651	399	13	.	.	PUNCT
cjgl-2651	400	1	63	63	NUM
cjgl-2651	401	1	i	i	PRON
cjgl-2651	401	2	d.	d.	PROPN
cjgl-2651	401	3	§	§	PROPN
cjgl-2651	401	4	152(c)(2	152(c)(2	NUM
cjgl-2651	401	5	)	)	PUNCT
cjgl-2651	401	6	,	,	PUNCT
cjgl-2651	401	7	(	(	PUNCT
cjgl-2651	401	8	d)(2	d)(2	X
cjgl-2651	401	9	)	)	PUNCT
cjgl-2651	401	10	,	,	PUNCT
cjgl-2651	401	11	(	(	PUNCT
cjgl-2651	401	12	f0	f0	PROPN
cjgl-2651	401	13	(	(	PUNCT
cjgl-2651	401	14	)	)	PUNCT
cjgl-2651	401	15	.	.	PUNCT
cjgl-2651	402	1	64	64	NUM
cjgl-2651	402	2	tax	tax	NOUN
cjgl-2651	402	3	reform	reform	NOUN
cjgl-2651	402	4	act	act	NOUN
cjgl-2651	402	5	of	of	ADP
cjgl-2651	402	6	1986	1986	NUM
cjgl-2651	402	7	,	,	PUNCT
cjgl-2651	402	8	pub	pub	NOUN
cjgl-2651	402	9	.	.	PUNCT
cjgl-2651	403	1	l.	l.	PROPN
cjgl-2651	403	2	no	no	INTJ
cjgl-2651	403	3	.	.	PROPN
cjgl-2651	404	1	99	99	NUM
cjgl-2651	404	2	-	-	SYM
cjgl-2651	404	3	514	514	NUM
cjgl-2651	404	4	,	,	PUNCT
cjgl-2651	404	5	§	§	PROPN
cjgl-2651	404	6	1524(a	1524(a	NUM
cjgl-2651	404	7	)	)	PUNCT
cjgl-2651	404	8	,	,	PUNCT
cjgl-2651	404	9	100	100	NUM
cjgl-2651	404	10	stai	stai	NOUN
cjgl-2651	404	11	.	.	PROPN
cjgl-2651	405	1	2085	2085	NUM
cjgl-2651	405	2	,	,	PUNCT
cjgl-2651	405	3	2749	2749	NUM
cjgl-2651	405	4	(	(	PUNCT
cjgl-2651	405	5	codified	codify	VERB
cjgl-2651	405	6	at	at	ADP
cjgl-2651	405	7	i.r.c	i.r.c	NOUN
cjgl-2651	405	8	.	.	PUNCT
cjgl-2651	406	1	§	§	PROPN
cjgl-2651	406	2	6109(c	6109(c	NUM
cjgl-2651	406	3	)	)	PUNCT
cjgl-2651	406	4	)	)	PUNCT
cjgl-2651	406	5	.	.	PUNCT
cjgl-2651	407	1	65	65	NUM
cjgl-2651	407	2	uruguay	uruguay	PROPN
cjgl-2651	407	3	round	round	PROPN
cjgl-2651	407	4	agrecments	agrecment	NOUN
cjgl-2651	407	5	act	act	PROPN
cjgl-2651	407	6	,	,	PUNCT
cjgl-2651	407	7	pub	pub	NOUN
cjgl-2651	407	8	.	.	PUNCT
cjgl-2651	408	1	l.	l.	PROPN
cjgl-2651	408	2	no	no	INTJ
cjgl-2651	408	3	.	.	PROPN
cjgl-2651	409	1	103	103	NUM
cjgl-2651	409	2	-	-	SYM
cjgl-2651	409	3	465	465	NUM
cjgl-2651	409	4	,	,	PUNCT
cjgl-2651	409	5	§	§	PROPN
cjgl-2651	409	6	742(b	742(b	PROPN
cjgl-2651	409	7	)	)	PUNCT
cjgl-2651	409	8	,	,	PUNCT
cjgl-2651	409	9	108	108	NUM
cjgl-2651	409	10	stat	stat	NOUN
cjgl-2651	409	11	.	.	PUNCT
cjgl-2651	410	1	4809	4809	NUM
cjgl-2651	410	2	,	,	PUNCT
cjgl-2651	410	3	5010	5010	NUM
cjgl-2651	410	4	(	(	PUNCT
cjgl-2651	410	5	1994	1994	NUM
cjgl-2651	410	6	)	)	PUNCT
cjgl-2651	410	7	(	(	PUNCT
cjgl-2651	410	8	amending	amend	VERB
cjgl-2651	410	9	i.r.c	i.r.c	NOUN
cjgl-2651	410	10	.	.	PUNCT
cjgl-2651	411	1	§	§	PROPN
cjgl-2651	411	2	6109(c	6109(c	X
cjgl-2651	411	3	)	)	PUNCT
cjgl-2651	411	4	to	to	PART
cjgl-2651	411	5	climinatc	climinatc	NOUN
cjgl-2651	411	6	the	the	DET
cjgl-2651	411	7	age	age	NOUN
cjgl-2651	411	8	threshold	threshold	NOUN
cjgl-2651	411	9	)	)	PUNCT
cjgl-2651	411	10	;	;	PUNCT
cjgl-2651	411	11	omnibus	omnibus	NOUN
cjgl-2651	411	12	budget	budget	NOUN
cjgl-2651	411	13	reconciliation	reconciliation	NOUN
cjgl-2651	411	14	act	act	NOUN
cjgl-2651	411	15	of	of	ADP
cjgl-2651	411	16	1990	1990	NUM
cjgl-2651	411	17	,	,	PUNCT
cjgl-2651	411	18	pub	pub	NOUN
cjgl-2651	411	19	.	.	PUNCT
cjgl-2651	412	1	l.	l.	PROPN
cjgl-2651	412	2	no	no	INTJ
cjgl-2651	412	3	.	.	PROPN
cjgl-2651	413	1	10	10	NUM
cjgl-2651	413	2	1	1	NUM
cjgl-2651	413	3	-	-	NUM
cjgl-2651	413	4	508	508	NUM
cjgl-2651	413	5	,	,	PUNCT
cjgl-2651	413	6	§	§	PROPN
cjgl-2651	413	7	11112	11112	NUM
cjgl-2651	413	8	,	,	PUNCT
cjgl-2651	413	9	104	104	NUM
cjgl-2651	413	10	stat	stat	NOUN
cjgl-2651	413	11	.	.	PUNCT
cjgl-2651	414	1	1388	1388	NUM
cjgl-2651	414	2	,	,	PUNCT
cjgl-2651	414	3	1388	1388	NUM
cjgl-2651	414	4	-	-	SYM
cjgl-2651	414	5	413	413	NUM
cjgl-2651	414	6	(	(	PUNCT
cjgl-2651	414	7	amending	amend	VERB
cjgl-2651	414	8	i.r.c	i.r.c	NOUN
cjgl-2651	414	9	.	.	PUNCT
cjgl-2651	415	1	§	§	PROPN
cjgl-2651	415	2	6109(e	6109(e	PROPN
cjgl-2651	415	3	)	)	PUNCT
cjgl-2651	415	4	to	to	PART
cjgl-2651	415	5	lower	lower	VERB
cjgl-2651	415	6	the	the	DET
cjgl-2651	415	7	age	age	NOUN
cjgl-2651	415	8	threshold	threshold	NOUN
cjgl-2651	415	9	from	from	ADP
cjgl-2651	415	10	two	two	NUM
cjgl-2651	415	11	years	year	NOUN
cjgl-2651	415	12	of	of	ADP
cjgl-2651	415	13	age	age	NOUN
cjgl-2651	415	14	to	to	ADP
cjgl-2651	415	15	one	one	NUM
cjgl-2651	415	16	)	)	PUNCT
cjgl-2651	415	17	;	;	PUNCT
cjgl-2651	415	18	family	family	NOUN
cjgl-2651	415	19	support	support	NOUN
cjgl-2651	415	20	act	act	NOUN
cjgl-2651	415	21	of	of	ADP
cjgl-2651	415	22	1988	1988	NUM
cjgl-2651	415	23	,	,	PUNCT
cjgl-2651	415	24	pub	pub	NOUN
cjgl-2651	415	25	.	.	PUNCT
cjgl-2651	416	1	l.	l.	PROPN
cjgl-2651	416	2	no	no	INTJ
cjgl-2651	416	3	.	.	PROPN
cjgl-2651	417	1	100	100	NUM
cjgl-2651	417	2	-	-	SYM
cjgl-2651	417	3	485	485	NUM
cjgl-2651	417	4	,	,	PUNCT
cjgl-2651	417	5	§	§	NOUN
cjgl-2651	417	6	704	704	NUM
cjgl-2651	417	7	,	,	PUNCT
cjgl-2651	417	8	102	102	NUM
cjgl-2651	417	9	stat	stat	NOUN
cjgl-2651	417	10	.	.	PUNCT
cjgl-2651	418	1	2343	2343	NUM
cjgl-2651	418	2	,	,	PUNCT
cjgl-2651	418	3	2427	2427	NUM
cjgl-2651	418	4	(	(	PUNCT
cjgl-2651	418	5	amending	amend	VERB
cjgl-2651	418	6	i.r.c	i.r.c	NOUN
cjgl-2651	418	7	.	.	PUNCT
cjgl-2651	419	1	§	§	PROPN
cjgl-2651	419	2	6109(e	6109(e	PROPN
cjgl-2651	419	3	)	)	PUNCT
cjgl-2651	419	4	to	to	PART
cjgl-2651	419	5	lower	lower	VERB
cjgl-2651	419	6	the	the	DET
cjgl-2651	419	7	age	age	NOUN
cjgl-2651	419	8	threshold	threshold	NOUN
cjgl-2651	419	9	from	from	ADP
cjgl-2651	419	10	five	five	NUM
cjgl-2651	419	11	to	to	PART
cjgl-2651	419	12	two	two	NUM
cjgl-2651	419	13	years	year	NOUN
cjgl-2651	419	14	of	of	ADP
cjgl-2651	419	15	age	age	NOUN
cjgl-2651	419	16	)	)	PUNCT
cjgl-2651	419	17	;	;	PUNCT
cjgl-2651	419	18	see	see	VERB
cjgl-2651	419	19	also	also	ADV
cjgl-2651	419	20	small	small	ADJ
cjgl-2651	419	21	business	business	NOUN
cjgl-2651	419	22	job	job	NOUN
cjgl-2651	419	23	protection	protection	NOUN
cjgl-2651	419	24	act	act	NOUN
cjgl-2651	419	25	of	of	ADP
cjgl-2651	419	26	1996	1996	NUM
cjgl-2651	419	27	,	,	PUNCT
cjgl-2651	419	28	pub	pub	NOUN
cjgl-2651	419	29	.	.	PUNCT
cjgl-2651	420	1	l.	l.	PROPN
cjgl-2651	420	2	no	no	INTJ
cjgl-2651	420	3	.	.	PROPN
cjgl-2651	421	1	104	104	NUM
cjgl-2651	421	2	-	-	SYM
cjgl-2651	421	3	188	188	NUM
cjgl-2651	421	4	,	,	PUNCT
cjgl-2651	421	5	§	§	NOUN
cjgl-2651	421	6	1615(a	1615(a	NUM
cjgl-2651	421	7	)	)	PUNCT
cjgl-2651	421	8	,	,	PUNCT
cjgl-2651	421	9	i10	i10	PROPN
cjgl-2651	421	10	stat	stat	PROPN
cjgl-2651	421	11	.	.	PUNCT
cjgl-2651	422	1	1755	1755	NUM
cjgl-2651	422	2	,	,	PUNCT
cjgl-2651	422	3	1853	1853	NUM
cjgl-2651	422	4	(	(	PUNCT
cjgl-2651	422	5	moving	move	VERB
cjgl-2651	422	6	the	the	DET
cjgl-2651	422	7	identification	identification	NOUN
cjgl-2651	422	8	and	and	CCONJ
cjgl-2651	422	9	documentation	documentation	NOUN
cjgl-2651	422	10	requirement	requirement	NOUN
cjgl-2651	422	11	from	from	ADP
cjgl-2651	422	12	i.r.c	i.r.c	NOUN
cjgl-2651	422	13	.	.	PUNCT
cjgl-2651	423	1	§	§	PROPN
cjgl-2651	423	2	6109(c	6109(c	X
cjgl-2651	423	3	)	)	PUNCT
cjgl-2651	423	4	to	to	ADP
cjgl-2651	423	5	its	its	PRON
cjgl-2651	423	6	current	current	ADJ
cjgl-2651	423	7	location	location	NOUN
cjgl-2651	423	8	in	in	ADP
cjgl-2651	423	9	i.r.c	i.r.c	NOUN
cjgl-2651	423	10	.	.	PUNCT
cjgl-2651	424	1	§	§	PROPN
cjgl-2651	424	2	15	15	NUM
cjgl-2651	424	3	1(e	1(e	NUM
cjgl-2651	424	4	)	)	PUNCT
cjgl-2651	424	5	)	)	PUNCT
cjgl-2651	424	6	.	.	PUNCT
cjgl-2651	425	1	66	66	NUM
cjgl-2651	425	2	form	form	NOUN
cjgl-2651	425	3	1040	1040	NUM
cjgl-2651	425	4	,	,	PUNCT
cjgl-2651	425	5	supra	supra	PROPN
cjgl-2651	425	6	note	note	PROPN
cjgl-2651	425	7	26	26	NUM
cjgl-2651	425	8	,	,	PUNCT
cjgl-2651	425	9	at	at	ADP
cjgl-2651	425	10	i	i	PRON
cjgl-2651	425	11	1	1	NUM
cjgl-2651	425	12	.	.	NOUN
cjgl-2651	425	13	6(c	6(c	NUM
cjgl-2651	425	14	)	)	PUNCT
cjgl-2651	425	15	.	.	PUNCT
cjgl-2651	426	1	columbia	columbia	PROPN
cjgl-2651	426	2	journal	journal	PROPN
cjgl-2651	426	3	of	of	ADP
cjgl-2651	426	4	gender	gender	NOUN
cjgl-2651	426	5	and	and	CCONJ
cjgl-2651	426	6	law	law	NOUN
cjgl-2651	426	7	congress	congress	PROPN
cjgl-2651	426	8	believed	believe	VERB
cjgl-2651	426	9	that	that	SCONJ
cjgl-2651	426	10	it	it	PRON
cjgl-2651	426	11	is	be	AUX
cjgl-2651	426	12	important	important	ADJ
cjgl-2651	426	13	to	to	PART
cjgl-2651	426	14	ensure	ensure	VERB
cjgl-2651	426	15	the	the	DET
cjgl-2651	426	16	validity	validity	NOUN
cjgl-2651	426	17	of	of	ADP
cjgl-2651	426	18	claims	claim	NOUN
cjgl-2651	426	19	for	for	ADP
cjgl-2651	426	20	dependents	dependent	NOUN
cjgl-2651	426	21	on	on	ADP
cjgl-2651	426	22	tax	tax	NOUN
cjgl-2651	426	23	returns	return	NOUN
cjgl-2651	426	24	.	.	PUNCT
cjgl-2651	427	1	some	some	DET
cjgl-2651	427	2	taxpayers	taxpayer	NOUN
cjgl-2651	427	3	claim	claim	VERB
cjgl-2651	427	4	dependents	dependent	NOUN
cjgl-2651	427	5	that	that	PRON
cjgl-2651	427	6	the	the	DET
cjgl-2651	427	7	taxpayers	taxpayer	NOUN
cjgl-2651	427	8	are	be	AUX
cjgl-2651	427	9	not	not	PART
cjgl-2651	427	10	entitled	entitle	VERB
cjgl-2651	427	11	to	to	PART
cjgl-2651	427	12	claim	claim	VERB
cjgl-2651	427	13	.	.	PUNCT
cjgl-2651	428	1	for	for	ADP
cjgl-2651	428	2	example	example	NOUN
cjgl-2651	428	3	,	,	PUNCT
cjgl-2651	428	4	following	follow	VERB
cjgl-2651	428	5	a	a	DET
cjgl-2651	428	6	divorce	divorce	NOUN
cjgl-2651	428	7	,	,	PUNCT
cjgl-2651	428	8	both	both	DET
cjgl-2651	428	9	parents	parent	NOUN
cjgl-2651	428	10	may	may	AUX
cjgl-2651	428	11	continue	continue	VERB
cjgl-2651	428	12	to	to	PART
cjgl-2651	428	13	claim	claim	VERB
cjgl-2651	428	14	the	the	DET
cjgl-2651	428	15	children	child	NOUN
cjgl-2651	428	16	as	as	ADP
cjgl-2651	428	17	dependents	dependent	NOUN
cjgl-2651	428	18	,	,	PUNCT
cjgl-2651	428	19	even	even	ADV
cjgl-2651	428	20	though	though	SCONJ
cjgl-2651	428	21	only	only	ADV
cjgl-2651	428	22	one	one	NUM
cjgl-2651	428	23	of	of	ADP
cjgl-2651	428	24	the	the	DET
cjgl-2651	428	25	parents	parent	NOUN
cjgl-2651	428	26	is	be	AUX
cjgl-2651	428	27	legally	legally	ADV
cjgl-2651	428	28	entitled	entitle	VERB
cjgl-2651	428	29	to	to	PART
cjgl-2651	428	30	claim	claim	VERB
cjgl-2651	428	31	the	the	DET
cjgl-2651	428	32	children	child	NOUN
cjgl-2651	428	33	as	as	ADP
cjgl-2651	428	34	dependents	dependent	NOUN
cjgl-2651	428	35	.	.	PUNCT
cjgl-2651	429	1	congress	congress	PROPN
cjgl-2651	429	2	chose	choose	VERB
cjgl-2651	429	3	to	to	PART
cjgl-2651	429	4	increase	increase	VERB
cjgl-2651	429	5	compliance	compliance	NOUN
cjgl-2651	429	6	in	in	ADP
cjgl-2651	429	7	this	this	DET
cjgl-2651	429	8	area	area	NOUN
cjgl-2651	429	9	by	by	ADP
cjgl-2651	429	10	requiring	require	VERB
cjgl-2651	429	11	that	that	SCONJ
cjgl-2651	429	12	a	a	DET
cjgl-2651	429	13	taxpayer	taxpayer	NOUN
cjgl-2651	429	14	include	include	VERB
cjgl-2651	429	15	on	on	ADP
cjgl-2651	429	16	the	the	DET
cjgl-2651	429	17	taxpayer	taxpayer	NOUN
cjgl-2651	429	18	's	's	PART
cjgl-2651	429	19	tax	tax	NOUN
cjgl-2651	429	20	return	return	NOUN
cjgl-2651	429	21	the	the	DET
cjgl-2651	429	22	taxpayer	taxpayer	NOUN
cjgl-2651	429	23	identification	identification	NOUN
cjgl-2651	429	24	number	number	NOUN
cjgl-2651	429	25	(	(	PUNCT
cjgl-2651	429	26	tin	tin	NOUN
cjgl-2651	429	27	)	)	PUNCT
cjgl-2651	429	28	of	of	ADP
cjgl-2651	429	29	any	any	DET
cjgl-2651	429	30	dependent	dependent	NOUN
cjgl-2651	429	31	claimed	claim	VERB
cjgl-2651	429	32	on	on	ADP
cjgl-2651	429	33	that	that	DET
cjgl-2651	429	34	tax	tax	NOUN
cjgl-2651	429	35	return	return	NOUN
cjgl-2651	429	36	who	who	PRON
cjgl-2651	429	37	is	be	AUX
cjgl-2651	429	38	at	at	ADV
cjgl-2651	429	39	least	least	ADV
cjgl-2651	429	40	5	5	NUM
cjgl-2651	429	41	years	year	NOUN
cjgl-2651	429	42	old	old	ADJ
cjgl-2651	429	43	.	.	PUNCT
cjgl-2651	430	1	67	67	NUM
cjgl-2651	430	2	this	this	DET
cjgl-2651	430	3	documentation	documentation	NOUN
cjgl-2651	430	4	requirement	requirement	NOUN
cjgl-2651	430	5	decreased	decrease	VERB
cjgl-2651	430	6	the	the	DET
cjgl-2651	430	7	number	number	NOUN
cjgl-2651	430	8	of	of	ADP
cjgl-2651	430	9	false	false	ADJ
cjgl-2651	430	10	and	and	CCONJ
cjgl-2651	430	11	erroneous	erroneous	ADJ
cjgl-2651	430	12	claims	claim	NOUN
cjgl-2651	430	13	for	for	ADP
cjgl-2651	430	14	additional	additional	ADJ
cjgl-2651	430	15	personal	personal	ADJ
cjgl-2651	430	16	exemptions	exemption	NOUN
cjgl-2651	430	17	with	with	ADP
cjgl-2651	430	18	respect	respect	NOUN
cjgl-2651	430	19	to	to	ADP
cjgl-2651	430	20	dependents	dependent	NOUN
cjgl-2651	430	21	.	.	PUNCT
cjgl-2651	431	1	when	when	SCONJ
cjgl-2651	431	2	eliminating	eliminate	VERB
cjgl-2651	431	3	the	the	DET
cjgl-2651	431	4	age	age	NOUN
cjgl-2651	431	5	threshold	threshold	NOUN
cjgl-2651	431	6	that	that	PRON
cjgl-2651	431	7	had	have	AUX
cjgl-2651	431	8	applied	apply	VERB
cjgl-2651	431	9	to	to	ADP
cjgl-2651	431	10	the	the	DET
cjgl-2651	431	11	documentation	documentation	NOUN
cjgl-2651	431	12	requirement	requirement	NOUN
cjgl-2651	431	13	,	,	PUNCT
cjgl-2651	431	14	congress	congress	PROPN
cjgl-2651	431	15	noted	note	VERB
cjgl-2651	431	16	that	that	SCONJ
cjgl-2651	431	17	"	"	PUNCT
cjgl-2651	431	18	[	[	AUX
cjgl-2651	431	19	t]he	t]he	ADV
cjgl-2651	431	20	requirement	requirement	NOUN
cjgl-2651	431	21	that	that	SCONJ
cjgl-2651	431	22	tins	tin	NOUN
cjgl-2651	431	23	be	be	AUX
cjgl-2651	431	24	provided	provide	VERB
cjgl-2651	431	25	with	with	ADP
cjgl-2651	431	26	respect	respect	NOUN
cjgl-2651	431	27	to	to	ADP
cjgl-2651	431	28	each	each	DET
cjgl-2651	431	29	dependent	dependent	ADJ
cjgl-2651	431	30	claimed	claim	VERB
cjgl-2651	431	31	on	on	ADP
cjgl-2651	431	32	a	a	DET
cjgl-2651	431	33	tax	tax	NOUN
cjgl-2651	431	34	return	return	NOUN
cjgl-2651	431	35	has	have	AUX
cjgl-2651	431	36	significantly	significantly	ADV
cjgl-2651	431	37	reduced	reduce	VERB
cjgl-2651	431	38	the	the	DET
cjgl-2651	431	39	improper	improper	ADJ
cjgl-2651	431	40	claiming	claiming	NOUN
cjgl-2651	431	41	of	of	ADP
cjgl-2651	431	42	dependents	dependent	NOUN
cjgl-2651	431	43	.	.	PUNCT
cjgl-2651	432	1	requiring	require	VERB
cjgl-2651	432	2	that	that	SCONJ
cjgl-2651	432	3	tins	tin	NOUN
cjgl-2651	432	4	be	be	AUX
cjgl-2651	432	5	supplied	supply	VERB
cjgl-2651	432	6	regardless	regardless	ADV
cjgl-2651	432	7	of	of	ADP
cjgl-2651	432	8	the	the	DET
cjgl-2651	432	9	age	age	NOUN
cjgl-2651	432	10	of	of	ADP
cjgl-2651	432	11	the	the	DET
cjgl-2651	432	12	dependent	dependent	ADJ
cjgl-2651	432	13	will	will	AUX
cjgl-2651	432	14	further	far	ADV
cjgl-2651	432	15	reduce	reduce	VERB
cjgl-2651	432	16	the	the	DET
cjgl-2651	432	17	improper	improper	ADJ
cjgl-2651	432	18	claiming	claiming	NOUN
cjgl-2651	432	19	of	of	ADP
cjgl-2651	432	20	dependents	dependent	NOUN
cjgl-2651	432	21	.	.	PUNCT
cjgl-2651	432	22	"	"	PUNCT
cjgl-2651	433	1	68	68	NUM
cjgl-2651	433	2	indeed	indeed	ADV
cjgl-2651	433	3	,	,	PUNCT
cjgl-2651	433	4	"	"	PUNCT
cjgl-2651	433	5	[	[	X
cjgl-2651	433	6	a]fter	a]fter	NOUN
cjgl-2651	433	7	congress	congress	PROPN
cjgl-2651	433	8	enacted	enact	VERB
cjgl-2651	433	9	the	the	DET
cjgl-2651	433	10	requirement	requirement	NOUN
cjgl-2651	433	11	that	that	SCONJ
cjgl-2651	433	12	dependents	dependent	NOUN
cjgl-2651	433	13	'	'	PART
cjgl-2651	433	14	social	social	ADJ
cjgl-2651	433	15	security	security	NOUN
cjgl-2651	433	16	numbers	number	NOUN
cjgl-2651	433	17	must	must	AUX
cjgl-2651	433	18	be	be	AUX
cjgl-2651	433	19	entered	enter	VERB
cjgl-2651	433	20	on	on	ADP
cjgl-2651	433	21	a	a	DET
cjgl-2651	433	22	tax	tax	NOUN
cjgl-2651	433	23	return	return	NOUN
cjgl-2651	433	24	,	,	PUNCT
cjgl-2651	433	25	a	a	DET
cjgl-2651	433	26	couple	couple	NOUN
cjgl-2651	433	27	of	of	ADP
cjgl-2651	433	28	million	million	NUM
cjgl-2651	433	29	dependents	dependent	NOUN
cjgl-2651	433	30	disappeared	disappear	VERB
cjgl-2651	433	31	.	.	PUNCT
cjgl-2651	433	32	"	"	PUNCT
cjgl-2651	434	1	69	69	NUM
cjgl-2651	434	2	this	this	PRON
cjgl-2651	434	3	is	be	AUX
cjgl-2651	434	4	not	not	PART
cjgl-2651	434	5	an	an	DET
cjgl-2651	434	6	exaggeration	exaggeration	NOUN
cjgl-2651	434	7	.	.	PUNCT
cjgl-2651	435	1	for	for	ADP
cjgl-2651	435	2	taxable	taxable	ADJ
cjgl-2651	435	3	year	year	NOUN
cjgl-2651	435	4	1986	1986	NUM
cjgl-2651	435	5	,	,	PUNCT
cjgl-2651	435	6	individual	individual	ADJ
cjgl-2651	435	7	taxpayers	taxpayer	NOUN
cjgl-2651	435	8	claimed	claim	VERB
cjgl-2651	435	9	more	more	ADJ
cjgl-2651	435	10	than	than	ADP
cjgl-2651	435	11	77	77	NUM
cjgl-2651	435	12	million	million	NUM
cjgl-2651	435	13	exemptions	exemption	NOUN
cjgl-2651	435	14	for	for	ADP
cjgl-2651	435	15	dependents	dependent	NOUN
cjgl-2651	435	16	.	.	PUNCT
cjgl-2651	436	1	70	70	NUM
cjgl-2651	436	2	for	for	ADP
cjgl-2651	436	3	67	67	NUM
cjgl-2651	436	4	joint	joint	ADJ
cjgl-2651	436	5	comm	comm	NOUN
cjgl-2651	436	6	.	.	PUNCT
cjgl-2651	437	1	on	on	ADP
cjgl-2651	437	2	tax'n	tax'n	ADJ
cjgl-2651	437	3	,	,	PUNCT
cjgl-2651	437	4	jcs-10	jcs-10	NOUN
cjgl-2651	437	5	-	-	PUNCT
cjgl-2651	437	6	87	87	NUM
cjgl-2651	437	7	,	,	PUNCT
cjgl-2651	437	8	general	general	ADJ
cjgl-2651	437	9	explanation	explanation	NOUN
cjgl-2651	437	10	of	of	ADP
cjgl-2651	437	11	the	the	DET
cjgl-2651	437	12	tax	tax	NOUN
cjgl-2651	437	13	reform	reform	NOUN
cjgl-2651	437	14	act	act	NOUN
cjgl-2651	437	15	of	of	ADP
cjgl-2651	437	16	1986	1986	NUM
cjgl-2651	437	17	,	,	PUNCT
cjgl-2651	437	18	at	at	ADP
cjgl-2651	437	19	1286	1286	NUM
cjgl-2651	437	20	-	-	SYM
cjgl-2651	437	21	87	87	NUM
cjgl-2651	437	22	(	(	PUNCT
cjgl-2651	437	23	1987	1987	NUM
cjgl-2651	437	24	)	)	PUNCT
cjgl-2651	437	25	;	;	PUNCT
cjgl-2651	437	26	see	see	VERB
cjgl-2651	437	27	132	132	NUM
cjgl-2651	437	28	cong	cong	NOUN
cjgl-2651	437	29	.	.	PUNCT
cjgl-2651	438	1	rec	rec	PROPN
cjgl-2651	438	2	.	.	PUNCT
cjgl-2651	439	1	s7893	s7893	PROPN
cjgl-2651	439	2	-	-	PUNCT
cjgl-2651	439	3	98	98	NUM
cjgl-2651	439	4	(	(	PUNCT
cjgl-2651	439	5	daily	daily	ADJ
cjgl-2651	439	6	ed	ed	NOUN
cjgl-2651	439	7	.	.	PUNCT
cjgl-2651	440	1	june	june	PROPN
cjgl-2651	440	2	19	19	NUM
cjgl-2651	440	3	,	,	PUNCT
cjgl-2651	440	4	1986	1986	NUM
cjgl-2651	440	5	)	)	PUNCT
cjgl-2651	440	6	.	.	PUNCT
cjgl-2651	441	1	68	68	NUM
cjgl-2651	441	2	h.r	h.r	PROPN
cjgl-2651	441	3	.	.	PROPN
cjgl-2651	441	4	rep	rep	PROPN
cjgl-2651	441	5	.	.	PROPN
cjgl-2651	441	6	no	no	PROPN
cjgl-2651	441	7	.	.	NOUN
cjgl-2651	441	8	103	103	NUM
cjgl-2651	441	9	-	-	SYM
cjgl-2651	441	10	826	826	NUM
cjgl-2651	441	11	,	,	PUNCT
cjgl-2651	441	12	pt	pt	X
cjgl-2651	441	13	.	.	NOUN
cjgl-2651	441	14	i	i	PRON
cjgl-2651	441	15	(	(	PUNCT
cjgl-2651	441	16	1994	1994	NUM
cjgl-2651	441	17	)	)	PUNCT
cjgl-2651	441	18	,	,	PUNCT
cjgl-2651	441	19	at	at	ADP
cjgl-2651	441	20	*	*	NOUN
cjgl-2651	441	21	172	172	NUM
cjgl-2651	441	22	(	(	PUNCT
cjgl-2651	441	23	wcstlaw	wcstlaw	NOUN
cjgl-2651	441	24	)	)	PUNCT
cjgl-2651	441	25	.	.	PUNCT
cjgl-2651	442	1	69	69	NUM
cjgl-2651	442	2	george	george	PROPN
cjgl-2651	442	3	guttman	guttman	PROPN
cjgl-2651	442	4	,	,	PUNCT
cjgl-2651	442	5	improper	improper	ADJ
cjgl-2651	442	6	refunds	refund	NOUN
cjgl-2651	442	7	sapping	sap	VERB
cjgl-2651	442	8	billions	billion	NOUN
cjgl-2651	442	9	,	,	PUNCT
cjgl-2651	442	10	65	65	NUM
cjgl-2651	442	11	tax	tax	NOUN
cjgl-2651	442	12	notes	note	NOUN
cjgl-2651	442	13	19	19	NUM
cjgl-2651	442	14	(	(	PUNCT
cjgl-2651	442	15	1994	1994	NUM
cjgl-2651	442	16	)	)	PUNCT
cjgl-2651	442	17	.	.	PUNCT
cjgl-2651	443	1	70	70	NUM
cjgl-2651	443	2	i.r.s	i.r.	NOUN
cjgl-2651	443	3	.	.	PUNCT
cjgl-2651	444	1	pub	pub	NOUN
cjgl-2651	444	2	.	.	PUNCT
cjgl-2651	445	1	no	no	INTJ
cjgl-2651	445	2	.	.	PROPN
cjgl-2651	446	1	1304	1304	NUM
cjgl-2651	446	2	,	,	PUNCT
cjgl-2651	446	3	individual	individual	ADJ
cjgl-2651	446	4	income	income	NOUN
cjgl-2651	446	5	tax	tax	NOUN
cjgl-2651	446	6	returns	return	NOUN
cjgl-2651	446	7	,	,	PUNCT
cjgl-2651	446	8	1986	1986	NUM
cjgl-2651	446	9	,	,	PUNCT
cjgl-2651	446	10	at	at	ADP
cjgl-2651	446	11	68	68	NUM
cjgl-2651	446	12	tbl.2.3	tbl.2.3	NOUN
cjgl-2651	446	13	,	,	PUNCT
cjgl-2651	446	14	col	col	PROPN
cjgl-2651	446	15	.	.	PROPN
cjgl-2651	446	16	15	15	NUM
cjgl-2651	446	17	(	(	PUNCT
cjgl-2651	446	18	1989	1989	NUM
cjgl-2651	446	19	)	)	PUNCT
cjgl-2651	446	20	.	.	PUNCT
cjgl-2651	447	1	22.2	22.2	NUM
cjgl-2651	447	2	columbia	columbia	PROPN
cjgl-2651	447	3	journal	journal	NOUN
cjgl-2651	447	4	of	of	ADP
cjgl-2651	447	5	gender	gender	NOUN
cjgl-2651	447	6	and	and	CCONJ
cjgl-2651	447	7	law	law	NOUN
cjgl-2651	447	8	taxable	taxable	ADJ
cjgl-2651	447	9	year	year	NOUN
cjgl-2651	447	10	1987	1987	NUM
cjgl-2651	447	11	,	,	PUNCT
cjgl-2651	447	12	the	the	DET
cjgl-2651	447	13	first	first	ADJ
cjgl-2651	447	14	year	year	NOUN
cjgl-2651	447	15	in	in	ADP
cjgl-2651	447	16	which	which	PRON
cjgl-2651	447	17	the	the	DET
cjgl-2651	447	18	new	new	ADJ
cjgl-2651	447	19	identification	identification	NOUN
cjgl-2651	447	20	and	and	CCONJ
cjgl-2651	447	21	documentation	documentation	NOUN
cjgl-2651	447	22	requirement	requirement	NOUN
cjgl-2651	447	23	was	be	AUX
cjgl-2651	447	24	in	in	ADP
cjgl-2651	447	25	effect	effect	NOUN
cjgl-2651	448	1	,	,	PUNCT
cjgl-2651	448	2	71	71	NUM
cjgl-2651	448	3	individual	individual	ADJ
cjgl-2651	448	4	taxpayers	taxpayer	NOUN
cjgl-2651	448	5	claimed	claim	VERB
cjgl-2651	448	6	71.8	71.8	NUM
cjgl-2651	448	7	million	million	NUM
cjgl-2651	448	8	-	-	PUNCT
cjgl-2651	448	9	that	that	PRON
cjgl-2651	448	10	is	be	AUX
cjgl-2651	448	11	,	,	PUNCT
cjgl-2651	448	12	more	more	ADJ
cjgl-2651	448	13	than	than	ADP
cjgl-2651	448	14	5	5	NUM
cjgl-2651	448	15	million	million	NUM
cjgl-2651	448	16	fewer	few	ADJ
cjgl-2651	448	17	-	-	PUNCT
cjgl-2651	448	18	exemptions	exemption	NOUN
cjgl-2651	448	19	for	for	ADP
cjgl-2651	448	20	dependents	dependent	NOUN
cjgl-2651	448	21	.	.	PUNCT
cjgl-2651	449	1	72	72	NUM
cjgl-2651	450	1	furthermore	furthermore	ADV
cjgl-2651	450	2	,	,	PUNCT
cjgl-2651	450	3	in	in	ADP
cjgl-2651	450	4	the	the	DET
cjgl-2651	450	5	eyes	eye	NOUN
cjgl-2651	450	6	of	of	ADP
cjgl-2651	450	7	the	the	DET
cjgl-2651	450	8	tax	tax	NOUN
cjgl-2651	450	9	court	court	NOUN
cjgl-2651	450	10	,	,	PUNCT
cjgl-2651	450	11	the	the	DET
cjgl-2651	450	12	reduction	reduction	NOUN
cjgl-2651	450	13	in	in	ADP
cjgl-2651	450	14	improper	improper	ADJ
cjgl-2651	450	15	claims	claim	NOUN
cjgl-2651	450	16	of	of	ADP
cjgl-2651	450	17	additional	additional	ADJ
cjgl-2651	450	18	personal	personal	ADJ
cjgl-2651	450	19	exemptions	exemption	NOUN
cjgl-2651	450	20	for	for	ADP
cjgl-2651	450	21	dependents	dependent	NOUN
cjgl-2651	450	22	constituted	constitute	VERB
cjgl-2651	450	23	a	a	DET
cjgl-2651	450	24	compelling	compelling	ADJ
cjgl-2651	450	25	government	government	NOUN
cjgl-2651	450	26	interest	interest	NOUN
cjgl-2651	450	27	that	that	PRON
cjgl-2651	450	28	justified	justify	VERB
cjgl-2651	450	29	the	the	DET
cjgl-2651	450	30	rejection	rejection	NOUN
cjgl-2651	450	31	of	of	ADP
cjgl-2651	450	32	a	a	DET
cjgl-2651	450	33	taxpayer	taxpayer	NOUN
cjgl-2651	450	34	's	's	PART
cjgl-2651	450	35	first	first	ADJ
cjgl-2651	450	36	amendment	amendment	NOUN
cjgl-2651	450	37	challenge	challenge	NOUN
cjgl-2651	450	38	to	to	ADP
cjgl-2651	450	39	the	the	DET
cjgl-2651	450	40	identification	identification	NOUN
cjgl-2651	450	41	and	and	CCONJ
cjgl-2651	450	42	documentation	documentation	NOUN
cjgl-2651	450	43	requirement	requirement	NOUN
cjgl-2651	450	44	,	,	PUNCT
cjgl-2651	450	45	which	which	PRON
cjgl-2651	450	46	is	be	AUX
cjgl-2651	450	47	currently	currently	ADV
cjgl-2651	450	48	codified	codify	VERB
cjgl-2651	450	49	at	at	ADP
cjgl-2651	450	50	§	§	PROPN
cjgl-2651	450	51	15	15	NUM
cjgl-2651	450	52	1(e	1(e	NUM
cjgl-2651	450	53	)	)	PUNCT
cjgl-2651	450	54	.	.	PUNCT
cjgl-2651	451	1	73	73	NUM
cjgl-2651	451	2	2	2	NUM
cjgl-2651	451	3	.	.	X
cjgl-2651	451	4	overlap	overlap	NOUN
cjgl-2651	451	5	with	with	ADP
cjgl-2651	451	6	other	other	ADJ
cjgl-2651	451	7	tax	tax	NOUN
cjgl-2651	451	8	deductions	deduction	NOUN
cjgl-2651	451	9	and	and	CCONJ
cjgl-2651	451	10	credits	credit	NOUN
cjgl-2651	451	11	for	for	ADP
cjgl-2651	451	12	dependents	dependent	NOUN
cjgl-2651	451	13	technically	technically	ADV
cjgl-2651	451	14	,	,	PUNCT
cjgl-2651	451	15	this	this	DET
cjgl-2651	451	16	identification	identification	NOUN
cjgl-2651	451	17	and	and	CCONJ
cjgl-2651	451	18	documentation	documentation	NOUN
cjgl-2651	451	19	requirement	requirement	NOUN
cjgl-2651	451	20	applies	apply	VERB
cjgl-2651	451	21	only	only	ADV
cjgl-2651	451	22	for	for	ADP
cjgl-2651	451	23	purposes	purpose	NOUN
cjgl-2651	451	24	of	of	ADP
cjgl-2651	451	25	claiming	claim	VERB
cjgl-2651	451	26	the	the	DET
cjgl-2651	451	27	additional	additional	ADJ
cjgl-2651	451	28	personal	personal	ADJ
cjgl-2651	451	29	exemption	exemption	NOUN
cjgl-2651	451	30	for	for	ADP
cjgl-2651	451	31	a	a	DET
cjgl-2651	451	32	dependent	dependent	NOUN
cjgl-2651	451	33	.	.	PUNCT
cjgl-2651	452	1	in	in	ADP
cjgl-2651	452	2	practice	practice	NOUN
cjgl-2651	452	3	,	,	PUNCT
cjgl-2651	452	4	however	however	ADV
cjgl-2651	452	5	,	,	PUNCT
cjgl-2651	452	6	it	it	PRON
cjgl-2651	452	7	is	be	AUX
cjgl-2651	452	8	not	not	PART
cjgl-2651	452	9	nearly	nearly	ADV
cjgl-2651	452	10	so	so	ADV
cjgl-2651	452	11	constrained	constrain	VERB
cjgl-2651	452	12	.	.	PUNCT
cjgl-2651	453	1	the	the	DET
cjgl-2651	453	2	requirement	requirement	NOUN
cjgl-2651	453	3	's	's	PART
cjgl-2651	453	4	reach	reach	NOUN
cjgl-2651	453	5	is	be	AUX
cjgl-2651	453	6	far	far	ADV
cjgl-2651	453	7	broader	broad	ADJ
cjgl-2651	453	8	because	because	SCONJ
cjgl-2651	453	9	the	the	DET
cjgl-2651	453	10	group	group	NOUN
cjgl-2651	453	11	of	of	ADP
cjgl-2651	453	12	"	"	PUNCT
cjgl-2651	453	13	dependents	dependent	NOUN
cjgl-2651	453	14	"	"	PUNCT
cjgl-2651	453	15	with	with	ADP
cjgl-2651	453	16	respect	respect	NOUN
cjgl-2651	453	17	to	to	ADP
cjgl-2651	453	18	whom	whom	PRON
cjgl-2651	453	19	a	a	DET
cjgl-2651	453	20	personal	personal	ADJ
cjgl-2651	453	21	exemption	exemption	NOUN
cjgl-2651	453	22	can	can	AUX
cjgl-2651	453	23	be	be	AUX
cjgl-2651	453	24	claimed	claim	VERB
cjgl-2651	453	25	under	under	ADP
cjgl-2651	453	26	§	§	PROPN
cjgl-2651	453	27	151	151	NUM
cjgl-2651	453	28	largely	largely	ADV
cjgl-2651	453	29	overlaps	overlap	NOUN
cjgl-2651	453	30	-and	-and	NUM
cjgl-2651	453	31	,	,	PUNCT
cjgl-2651	453	32	in	in	ADP
cjgl-2651	453	33	some	some	DET
cjgl-2651	453	34	cases	case	NOUN
cjgl-2651	453	35	,	,	PUNCT
cjgl-2651	453	36	is	be	AUX
cjgl-2651	453	37	coextensive	coextensive	ADJ
cjgl-2651	453	38	with	with	ADP
cjgl-2651	453	39	-	-	PUNCT
cjgl-2651	453	40	the	the	DET
cjgl-2651	453	41	group	group	NOUN
cjgl-2651	453	42	of	of	ADP
cjgl-2651	453	43	"	"	PUNCT
cjgl-2651	453	44	dependents	dependent	NOUN
cjgl-2651	453	45	"	"	PUNCT
cjgl-2651	453	46	who	who	PRON
cjgl-2651	453	47	give	give	VERB
cjgl-2651	453	48	rise	rise	NOUN
cjgl-2651	453	49	to	to	ADP
cjgl-2651	453	50	(	(	PUNCT
cjgl-2651	453	51	or	or	CCONJ
cjgl-2651	453	52	are	be	AUX
cjgl-2651	453	53	denied	deny	VERB
cjgl-2651	453	54	)	)	PUNCT
cjgl-2651	453	55	tax	tax	NOUN
cjgl-2651	453	56	benefits	benefit	NOUN
cjgl-2651	453	57	under	under	ADP
cjgl-2651	453	58	other	other	ADJ
cjgl-2651	453	59	deduction	deduction	NOUN
cjgl-2651	453	60	and	and	CCONJ
cjgl-2651	453	61	credit	credit	NOUN
cjgl-2651	453	62	provisions	provision	NOUN
cjgl-2651	453	63	in	in	ADP
cjgl-2651	453	64	the	the	DET
cjgl-2651	453	65	code	code	NOUN
cjgl-2651	453	66	.	.	PUNCT
cjgl-2651	454	1	74	74	NUM
cjgl-2651	454	2	in	in	ADP
cjgl-2651	454	3	effect	effect	NOUN
cjgl-2651	455	1	,	,	PUNCT
cjgl-2651	455	2	§	§	PROPN
cjgl-2651	455	3	151(e	151(e	PROPN
cjgl-2651	455	4	)	)	PUNCT
cjgl-2651	455	5	establishes	establish	VERB
cjgl-2651	455	6	a	a	DET
cjgl-2651	455	7	baseline	baseline	NOUN
cjgl-2651	455	8	of	of	ADP
cjgl-2651	455	9	identification	identification	NOUN
cjgl-2651	455	10	and	and	CCONJ
cjgl-2651	455	11	documentation	documentation	NOUN
cjgl-2651	455	12	of	of	ADP
cjgl-2651	455	13	family	family	NOUN
cjgl-2651	455	14	members	member	NOUN
cjgl-2651	455	15	for	for	ADP
cjgl-2651	455	16	all	all	PRON
cjgl-2651	455	17	of	of	ADP
cjgl-2651	455	18	these	these	DET
cjgl-2651	455	19	provisions	provision	NOUN
cjgl-2651	455	20	by	by	ADP
cjgl-2651	455	21	imposing	impose	VERB
cjgl-2651	455	22	a	a	DET
cjgl-2651	455	23	de	de	X
cjgl-2651	455	24	facto	facto	X
cjgl-2651	455	25	identification	identification	NOUN
cjgl-2651	455	26	and	and	CCONJ
cjgl-2651	455	27	documentation	documentation	NOUN
cjgl-2651	455	28	requirement	requirement	NOUN
cjgl-2651	455	29	with	with	ADP
cjgl-2651	455	30	respect	respect	NOUN
cjgl-2651	455	31	to	to	ADP
cjgl-2651	455	32	many	many	ADJ
cjgl-2651	455	33	,	,	PUNCT
cjgl-2651	455	34	if	if	SCONJ
cjgl-2651	455	35	not	not	PART
cjgl-2651	455	36	all	all	PRON
cjgl-2651	455	37	,	,	PUNCT
cjgl-2651	455	38	tax	tax	NOUN
cjgl-2651	455	39	dependents	dependent	NOUN
cjgl-2651	455	40	.	.	PUNCT
cjgl-2651	456	1	among	among	ADP
cjgl-2651	456	2	the	the	DET
cjgl-2651	456	3	provisions	provision	NOUN
cjgl-2651	456	4	that	that	PRON
cjgl-2651	456	5	allow	allow	VERB
cjgl-2651	456	6	a	a	DET
cjgl-2651	456	7	deduction	deduction	NOUN
cjgl-2651	456	8	for	for	ADP
cjgl-2651	456	9	expenses	expense	NOUN
cjgl-2651	456	10	incurred	incur	VERB
cjgl-2651	456	11	with	with	ADP
cjgl-2651	456	12	respect	respect	NOUN
cjgl-2651	456	13	to	to	ADP
cjgl-2651	456	14	a	a	DET
cjgl-2651	456	15	taxpayer	taxpayer	NOUN
cjgl-2651	456	16	's	's	PART
cjgl-2651	456	17	dependents	dependent	NOUN
cjgl-2651	456	18	are	be	AUX
cjgl-2651	456	19	§	§	PROPN
cjgl-2651	456	20	162	162	NUM
cjgl-2651	456	21	(	(	PUNCT
cjgl-2651	456	22	health	health	NOUN
cjgl-2651	456	23	insurance	insurance	NOUN
cjgl-2651	456	24	coverage	coverage	NOUN
cjgl-2651	456	25	for	for	ADP
cjgl-2651	456	26	self	self	NOUN
cjgl-2651	456	27	-	-	PUNCT
cjgl-2651	456	28	employed	employ	VERB
cjgl-2651	456	29	individuals	individual	NOUN
cjgl-2651	456	30	)	)	PUNCT
cjgl-2651	456	31	,	,	PUNCT
cjgl-2651	456	32	§	§	PROPN
cjgl-2651	456	33	213	213	NUM
cjgl-2651	456	34	(	(	PUNCT
cjgl-2651	456	35	medical	medical	ADJ
cjgl-2651	456	36	care	care	NOUN
cjgl-2651	456	37	)	)	PUNCT
cjgl-2651	456	38	,	,	PUNCT
cjgl-2651	456	39	§	§	PROPN
cjgl-2651	456	40	217	217	NUM
cjgl-2651	456	41	(	(	PUNCT
cjgl-2651	456	42	moving	move	VERB
cjgl-2651	456	43	expenses	expense	NOUN
cjgl-2651	456	44	)	)	PUNCT
cjgl-2651	456	45	,	,	PUNCT
cjgl-2651	456	46	§	§	PROPN
cjgl-2651	456	47	220	220	NUM
cjgl-2651	456	48	(	(	PUNCT
cjgl-2651	456	49	archer	archer	ADJ
cjgl-2651	456	50	medical	medical	ADJ
cjgl-2651	456	51	71	71	NUM
cjgl-2651	456	52	tax	tax	NOUN
cjgl-2651	456	53	reform	reform	NOUN
cjgl-2651	456	54	act	act	NOUN
cjgl-2651	456	55	of	of	ADP
cjgl-2651	456	56	1986	1986	NUM
cjgl-2651	456	57	,	,	PUNCT
cjgl-2651	456	58	pub	pub	NOUN
cjgl-2651	456	59	.	.	PUNCT
cjgl-2651	457	1	l.	l.	PROPN
cjgl-2651	457	2	no	no	INTJ
cjgl-2651	457	3	.	.	PROPN
cjgl-2651	458	1	99	99	NUM
cjgl-2651	458	2	-	-	SYM
cjgl-2651	458	3	514	514	NUM
cjgl-2651	458	4	,	,	PUNCT
cjgl-2651	458	5	§	§	PROPN
cjgl-2651	458	6	1524(c	1524(c	NUM
cjgl-2651	458	7	)	)	PUNCT
cjgl-2651	458	8	,	,	PUNCT
cjgl-2651	458	9	100	100	NUM
cjgl-2651	458	10	stat	stat	NOUN
cjgl-2651	458	11	.	.	PUNCT
cjgl-2651	459	1	2085	2085	NUM
cjgl-2651	459	2	,	,	PUNCT
cjgl-2651	459	3	2749	2749	NUM
cjgl-2651	459	4	.	.	PUNCT
cjgl-2651	460	1	72	72	NUM
cjgl-2651	460	2	i.r.s	i.r.	NOUN
cjgl-2651	460	3	.	.	PUNCT
cjgl-2651	461	1	pub	pub	NOUN
cjgl-2651	461	2	.	.	PUNCT
cjgl-2651	462	1	no	no	INTJ
cjgl-2651	462	2	.	.	PROPN
cjgl-2651	463	1	1304	1304	NUM
cjgl-2651	463	2	,	,	PUNCT
cjgl-2651	463	3	individual	individual	ADJ
cjgl-2651	463	4	income	income	NOUN
cjgl-2651	463	5	tax	tax	NOUN
cjgl-2651	463	6	returns	return	NOUN
cjgl-2651	463	7	,	,	PUNCT
cjgl-2651	463	8	1987	1987	NUM
cjgl-2651	463	9	,	,	PUNCT
cjgl-2651	463	10	at	at	ADP
cjgl-2651	463	11	53	53	NUM
cjgl-2651	463	12	tbl.2.3	tbl.2.3	NOUN
cjgl-2651	463	13	,	,	PUNCT
cjgl-2651	463	14	col	col	PROPN
cjgl-2651	463	15	.	.	PROPN
cjgl-2651	463	16	5	5	NUM
cjgl-2651	463	17	(	(	PUNCT
cjgl-2651	463	18	1990	1990	NUM
cjgl-2651	463	19	)	)	PUNCT
cjgl-2651	463	20	.	.	PUNCT
cjgl-2651	464	1	73	73	NUM
cjgl-2651	464	2	miller	miller	NOUN
cjgl-2651	464	3	v.	v.	ADP
cjgl-2651	464	4	comm'r	comm'r	PROPN
cjgl-2651	464	5	,	,	PUNCT
cjgl-2651	464	6	114	114	NUM
cjgl-2651	464	7	t.c	t.c	PROPN
cjgl-2651	464	8	.	.	PROPN
cjgl-2651	464	9	511	511	NUM
cjgl-2651	464	10	(	(	PUNCT
cjgl-2651	464	11	2000	2000	NUM
cjgl-2651	464	12	)	)	PUNCT
cjgl-2651	464	13	.	.	PUNCT
cjgl-2651	465	1	74	74	NUM
cjgl-2651	465	2	section	section	NOUN
cjgl-2651	465	3	151	151	NUM
cjgl-2651	465	4	incorporates	incorporate	NOUN
cjgl-2651	465	5	by	by	ADP
cjgl-2651	465	6	reference	reference	NOUN
cjgl-2651	465	7	the	the	DET
cjgl-2651	465	8	definition	definition	NOUN
cjgl-2651	465	9	of	of	ADP
cjgl-2651	465	10	"	"	PUNCT
cjgl-2651	465	11	dependent	dependent	ADJ
cjgl-2651	465	12	"	"	PUNCT
cjgl-2651	465	13	found	find	VERB
cjgl-2651	465	14	in	in	ADP
cjgl-2651	465	15	§	§	PROPN
cjgl-2651	465	16	152	152	NUM
cjgl-2651	465	17	.	.	PUNCT
cjgl-2651	465	18	i.r.c	i.r.c	NOUN
cjgl-2651	465	19	.	.	PUNCT
cjgl-2651	466	1	§	§	PROPN
cjgl-2651	466	2	151(c	151(c	PROPN
cjgl-2651	466	3	)	)	PUNCT
cjgl-2651	466	4	(	(	PUNCT
cjgl-2651	466	5	lexis	lexis	VERB
cjgl-2651	466	6	through	through	ADP
cjgl-2651	466	7	july	july	PROPN
cjgl-2651	466	8	2010	2010	NUM
cjgl-2651	466	9	amendments	amendment	NOUN
cjgl-2651	466	10	)	)	PUNCT
cjgl-2651	466	11	.	.	PUNCT
cjgl-2651	467	1	22.2	22.2	NUM
cjgl-2651	467	2	columbia	columbia	PROPN
cjgl-2651	467	3	journal	journal	NOUN
cjgl-2651	467	4	of	of	ADP
cjgl-2651	467	5	gender	gender	NOUN
cjgl-2651	467	6	and	and	CCONJ
cjgl-2651	467	7	law	law	NOUN
cjgl-2651	467	8	savings	saving	NOUN
cjgl-2651	467	9	accounts	account	NOUN
cjgl-2651	467	10	)	)	PUNCT
cjgl-2651	467	11	,	,	PUNCT
cjgl-2651	467	12	§	§	PROPN
cjgl-2651	467	13	221	221	NUM
cjgl-2651	467	14	(	(	PUNCT
cjgl-2651	467	15	educational	educational	ADJ
cjgl-2651	467	16	loan	loan	NOUN
cjgl-2651	467	17	interest	interest	NOUN
cjgl-2651	467	18	)	)	PUNCT
cjgl-2651	467	19	,	,	PUNCT
cjgl-2651	467	20	§	§	PROPN
cjgl-2651	467	21	222	222	NUM
cjgl-2651	467	22	(	(	PUNCT
cjgl-2651	467	23	qualified	qualified	ADJ
cjgl-2651	467	24	tuition	tuition	NOUN
cjgl-2651	467	25	and	and	CCONJ
cjgl-2651	467	26	related	related	ADJ
cjgl-2651	467	27	expenses	expense	NOUN
cjgl-2651	467	28	)	)	PUNCT
cjgl-2651	467	29	,	,	PUNCT
cjgl-2651	467	30	and	and	CCONJ
cjgl-2651	467	31	§	§	PROPN
cjgl-2651	467	32	223	223	NUM
cjgl-2651	467	33	(	(	PUNCT
cjgl-2651	467	34	health	health	NOUN
cjgl-2651	467	35	savings	saving	NOUN
cjgl-2651	467	36	accounts	account	NOUN
cjgl-2651	467	37	)	)	PUNCT
cjgl-2651	467	38	.	.	PUNCT
cjgl-2651	468	1	75	75	NUM
cjgl-2651	468	2	among	among	ADP
cjgl-2651	468	3	the	the	DET
cjgl-2651	468	4	provisions	provision	NOUN
cjgl-2651	468	5	that	that	PRON
cjgl-2651	468	6	allow	allow	VERB
cjgl-2651	468	7	a	a	DET
cjgl-2651	468	8	credit	credit	NOUN
cjgl-2651	468	9	for	for	ADP
cjgl-2651	468	10	expenses	expense	NOUN
cjgl-2651	468	11	incurred	incur	VERB
cjgl-2651	468	12	with	with	ADP
cjgl-2651	468	13	respect	respect	NOUN
cjgl-2651	468	14	to	to	ADP
cjgl-2651	468	15	a	a	DET
cjgl-2651	468	16	taxpayer	taxpayer	NOUN
cjgl-2651	468	17	's	's	PART
cjgl-2651	468	18	dependents	dependent	NOUN
cjgl-2651	468	19	are	be	AUX
cjgl-2651	468	20	§	§	PROPN
cjgl-2651	468	21	21	21	NUM
cjgl-2651	468	22	(	(	PUNCT
cjgl-2651	468	23	dependent	dependent	ADJ
cjgl-2651	468	24	care	care	NOUN
cjgl-2651	468	25	credit	credit	NOUN
cjgl-2651	468	26	)	)	PUNCT
cjgl-2651	468	27	,	,	PUNCT
cjgl-2651	468	28	§	§	PROPN
cjgl-2651	468	29	24	24	NUM
cjgl-2651	468	30	(	(	PUNCT
cjgl-2651	468	31	child	child	NOUN
cjgl-2651	468	32	tax	tax	NOUN
cjgl-2651	468	33	credit	credit	NOUN
cjgl-2651	468	34	)	)	PUNCT
cjgl-2651	468	35	,	,	PUNCT
cjgl-2651	468	36	§	§	PROPN
cjgl-2651	468	37	25a	25a	NOUN
cjgl-2651	468	38	(	(	PUNCT
cjgl-2651	468	39	american	american	ADJ
cjgl-2651	468	40	opportunity	opportunity	NOUN
cjgl-2651	468	41	,	,	PUNCT
cjgl-2651	468	42	hope	hope	NOUN
cjgl-2651	468	43	,	,	PUNCT
cjgl-2651	468	44	and	and	CCONJ
cjgl-2651	468	45	lifetime	lifetime	NOUN
cjgl-2651	468	46	learning	learn	VERB
cjgl-2651	468	47	credits	credit	NOUN
cjgl-2651	468	48	)	)	PUNCT
cjgl-2651	468	49	,	,	PUNCT
cjgl-2651	468	50	§	§	PROPN
cjgl-2651	468	51	32	32	NUM
cjgl-2651	468	52	(	(	PUNCT
cjgl-2651	468	53	earned	earn	VERB
cjgl-2651	468	54	income	income	NOUN
cjgl-2651	468	55	credit	credit	NOUN
cjgl-2651	468	56	)	)	PUNCT
cjgl-2651	468	57	,	,	PUNCT
cjgl-2651	468	58	and	and	CCONJ
cjgl-2651	468	59	§	§	PROPN
cjgl-2651	468	60	35	35	NUM
cjgl-2651	468	61	(	(	PUNCT
cjgl-2651	468	62	health	health	NOUN
cjgl-2651	468	63	insurance	insurance	NOUN
cjgl-2651	468	64	credit	credit	NOUN
cjgl-2651	468	65	)	)	PUNCT
cjgl-2651	468	66	.	.	PUNCT
cjgl-2651	469	1	76	76	NUM
cjgl-2651	469	2	as	as	SCONJ
cjgl-2651	469	3	mentioned	mention	VERB
cjgl-2651	469	4	above	above	ADV
cjgl-2651	469	5	,	,	PUNCT
cjgl-2651	469	6	the	the	DET
cjgl-2651	469	7	overlap	overlap	NOUN
cjgl-2651	469	8	between	between	ADP
cjgl-2651	469	9	the	the	DET
cjgl-2651	469	10	"	"	PUNCT
cjgl-2651	469	11	dependents	dependent	NOUN
cjgl-2651	469	12	"	"	PUNCT
cjgl-2651	469	13	covered	cover	VERB
cjgl-2651	469	14	by	by	ADP
cjgl-2651	469	15	these	these	DET
cjgl-2651	469	16	deduction	deduction	NOUN
cjgl-2651	469	17	and	and	CCONJ
cjgl-2651	469	18	credit	credit	NOUN
cjgl-2651	469	19	provisions	provision	NOUN
cjgl-2651	469	20	and	and	CCONJ
cjgl-2651	469	21	the	the	DET
cjgl-2651	469	22	identification	identification	NOUN
cjgl-2651	469	23	and	and	CCONJ
cjgl-2651	469	24	documentation	documentation	NOUN
cjgl-2651	469	25	requirement	requirement	NOUN
cjgl-2651	469	26	imposed	impose	VERB
cjgl-2651	469	27	for	for	ADP
cjgl-2651	469	28	purposes	purpose	NOUN
cjgl-2651	469	29	of	of	ADP
cjgl-2651	469	30	the	the	DET
cjgl-2651	469	31	personal	personal	ADJ
cjgl-2651	469	32	exemption	exemption	NOUN
cjgl-2651	469	33	varies	vary	VERB
cjgl-2651	469	34	.	.	PUNCT
cjgl-2651	470	1	these	these	DET
cjgl-2651	470	2	variations	variation	NOUN
cjgl-2651	470	3	create	create	VERB
cjgl-2651	470	4	the	the	DET
cjgl-2651	470	5	potential	potential	NOUN
cjgl-2651	470	6	for	for	ADP
cjgl-2651	470	7	gaps	gap	NOUN
cjgl-2651	470	8	in	in	ADP
cjgl-2651	470	9	coverage	coverage	NOUN
cjgl-2651	470	10	of	of	ADP
cjgl-2651	470	11	the	the	DET
cjgl-2651	470	12	de	de	X
cjgl-2651	470	13	facto	facto	X
cjgl-2651	470	14	identification	identification	NOUN
cjgl-2651	470	15	and	and	CCONJ
cjgl-2651	470	16	documentation	documentation	NOUN
cjgl-2651	470	17	requirement	requirement	NOUN
cjgl-2651	470	18	imposed	impose	VERB
cjgl-2651	470	19	by	by	ADP
cjgl-2651	470	20	§	§	PROPN
cjgl-2651	470	21	151(e	151(e	PROPN
cjgl-2651	470	22	)	)	PUNCT
cjgl-2651	470	23	.	.	PUNCT
cjgl-2651	471	1	as	as	SCONJ
cjgl-2651	471	2	we	we	PRON
cjgl-2651	471	3	will	will	AUX
cjgl-2651	471	4	see	see	VERB
cjgl-2651	471	5	,	,	PUNCT
cjgl-2651	471	6	these	these	DET
cjgl-2651	471	7	gaps	gap	NOUN
cjgl-2651	471	8	are	be	AUX
cjgl-2651	471	9	sometimes	sometimes	ADV
cjgl-2651	471	10	filled	fill	VERB
cjgl-2651	471	11	,	,	PUNCT
cjgl-2651	471	12	at	at	ADP
cjgl-2651	471	13	other	other	ADJ
cjgl-2651	471	14	times	time	NOUN
cjgl-2651	471	15	left	leave	VERB
cjgl-2651	471	16	unfilled	unfilled	ADJ
cjgl-2651	471	17	,	,	PUNCT
cjgl-2651	471	18	and	and	CCONJ
cjgl-2651	471	19	at	at	ADP
cjgl-2651	471	20	yet	yet	ADV
cjgl-2651	471	21	other	other	ADJ
cjgl-2651	471	22	times	time	NOUN
cjgl-2651	471	23	are	be	AUX
cjgl-2651	471	24	overfilled	overfill	VERB
cjgl-2651	471	25	.	.	PUNCT
cjgl-2651	472	1	far	far	ADV
cjgl-2651	472	2	from	from	ADP
cjgl-2651	472	3	negating	negate	VERB
cjgl-2651	472	4	the	the	DET
cjgl-2651	472	5	existence	existence	NOUN
cjgl-2651	472	6	of	of	ADP
cjgl-2651	472	7	a	a	DET
cjgl-2651	472	8	baseline	baseline	NOUN
cjgl-2651	472	9	of	of	ADP
cjgl-2651	472	10	identification	identification	NOUN
cjgl-2651	472	11	and	and	CCONJ
cjgl-2651	472	12	documentation	documentation	NOUN
cjgl-2651	472	13	,	,	PUNCT
cjgl-2651	472	14	these	these	DET
cjgl-2651	472	15	gaps	gap	NOUN
cjgl-2651	472	16	highlight	highlight	VERB
cjgl-2651	472	17	the	the	DET
cjgl-2651	472	18	existence	existence	NOUN
cjgl-2651	472	19	of	of	ADP
cjgl-2651	472	20	that	that	DET
cjgl-2651	472	21	baseline	baseline	NOUN
cjgl-2651	472	22	-	-	PUNCT
cjgl-2651	472	23	after	after	ADV
cjgl-2651	472	24	all	all	ADV
cjgl-2651	472	25	,	,	PUNCT
cjgl-2651	472	26	these	these	DET
cjgl-2651	472	27	gaps	gap	NOUN
cjgl-2651	472	28	are	be	AUX
cjgl-2651	472	29	identifiable	identifiable	ADJ
cjgl-2651	472	30	.only	.only	PUNCT
cjgl-2651	472	31	when	when	SCONJ
cjgl-2651	472	32	a	a	DET
cjgl-2651	472	33	tax	tax	NOUN
cjgl-2651	472	34	deduction	deduction	NOUN
cjgl-2651	472	35	or	or	CCONJ
cjgl-2651	472	36	credit	credit	NOUN
cjgl-2651	472	37	provision	provision	NOUN
cjgl-2651	472	38	is	be	AUX
cjgl-2651	472	39	compared	compare	VERB
cjgl-2651	472	40	to	to	ADP
cjgl-2651	472	41	the	the	DET
cjgl-2651	472	42	baseline	baseline	NOUN
cjgl-2651	472	43	established	establish	VERB
cjgl-2651	472	44	in	in	ADP
cjgl-2651	472	45	§	§	PROPN
cjgl-2651	472	46	15	15	NUM
cjgl-2651	472	47	1(e	1(e	NUM
cjgl-2651	472	48	)	)	PUNCT
cjgl-2651	472	49	.	.	PUNCT
cjgl-2651	473	1	legislative	legislative	ADJ
cjgl-2651	473	2	and	and	CCONJ
cjgl-2651	473	3	administrative	administrative	ADJ
cjgl-2651	473	4	reaction	reaction	NOUN
cjgl-2651	473	5	(	(	PUNCT
cjgl-2651	473	6	or	or	CCONJ
cjgl-2651	473	7	,	,	PUNCT
cjgl-2651	473	8	in	in	ADP
cjgl-2651	473	9	many	many	ADJ
cjgl-2651	473	10	cases	case	NOUN
cjgl-2651	473	11	,	,	PUNCT
cjgl-2651	473	12	failure	failure	NOUN
cjgl-2651	473	13	to	to	PART
cjgl-2651	473	14	react	react	VERB
cjgl-2651	473	15	)	)	PUNCT
cjgl-2651	473	16	to	to	ADP
cjgl-2651	473	17	these	these	DET
cjgl-2651	473	18	gapsespecially	gapsespecially	ADV
cjgl-2651	473	19	when	when	SCONJ
cjgl-2651	473	20	taken	take	VERB
cjgl-2651	473	21	together	together	ADV
cjgl-2651	473	22	with	with	ADP
cjgl-2651	473	23	the	the	DET
cjgl-2651	473	24	unexplained	unexplained	ADJ
cjgl-2651	473	25	spousal	spousal	NOUN
cjgl-2651	473	26	exemption	exemption	NOUN
cjgl-2651	473	27	to	to	ADP
cjgl-2651	473	28	the	the	DET
cjgl-2651	473	29	information	information	NOUN
cjgl-2651	473	30	-	-	PUNCT
cjgl-2651	473	31	reporting	report	VERB
cjgl-2651	473	32	rules	rule	NOUN
cjgl-2651	473	33	described	describe	VERB
cjgl-2651	473	34	in	in	ADP
cjgl-2651	473	35	part	part	NOUN
cjgl-2651	473	36	i	i	PRON
cjgl-2651	473	37	above	above	ADV
cjgl-2651	473	38	-	-	PUNCT
cjgl-2651	473	39	lends	lend	VERB
cjgl-2651	473	40	the	the	DET
cjgl-2651	473	41	administrative	administrative	ADJ
cjgl-2651	473	42	structure	structure	NOUN
cjgl-2651	473	43	underpinning	underpin	VERB
cjgl-2651	473	44	the	the	DET
cjgl-2651	473	45	family	family	NOUN
cjgl-2651	473	46	tax	tax	NOUN
cjgl-2651	473	47	provisions	provision	NOUN
cjgl-2651	473	48	a	a	DET
cjgl-2651	473	49	haphazard	haphazard	ADJ
cjgl-2651	473	50	and	and	CCONJ
cjgl-2651	473	51	uncoordinated	uncoordinated	ADJ
cjgl-2651	473	52	feel	feel	NOUN
cjgl-2651	473	53	.	.	PUNCT
cjgl-2651	474	1	as	as	SCONJ
cjgl-2651	474	2	we	we	PRON
cjgl-2651	474	3	will	will	AUX
cjgl-2651	474	4	further	far	ADV
cjgl-2651	474	5	explore	explore	VERB
cjgl-2651	474	6	in	in	ADP
cjgl-2651	474	7	part	part	NOUN
cjgl-2651	474	8	iii	iii	NUM
cjgl-2651	474	9	below	below	ADV
cjgl-2651	474	10	,	,	PUNCT
cjgl-2651	474	11	congressional	congressional	ADJ
cjgl-2651	474	12	and	and	CCONJ
cjgl-2651	474	13	administrative	administrative	ADJ
cjgl-2651	474	14	heedlessness	heedlessness	NOUN
cjgl-2651	474	15	only	only	ADV
cjgl-2651	474	16	provides	provide	VERB
cjgl-2651	474	17	further	further	ADJ
cjgl-2651	474	18	support	support	NOUN
cjgl-2651	474	19	for	for	ADP
cjgl-2651	474	20	the	the	DET
cjgl-2651	474	21	notion	notion	NOUN
cjgl-2651	474	22	that	that	SCONJ
cjgl-2651	474	23	endemic	endemic	ADJ
cjgl-2651	474	24	privilegings	privileging	NOUN
cjgl-2651	474	25	along	along	ADP
cjgl-2651	474	26	multiple	multiple	ADJ
cjgl-2651	474	27	axes	axis	NOUN
cjgl-2651	474	28	of	of	ADP
cjgl-2651	474	29	subordination	subordination	NOUN
cjgl-2651	474	30	-	-	PUNCT
cjgl-2651	474	31	including	include	VERB
cjgl-2651	474	32	class	class	NOUN
cjgl-2651	474	33	,	,	PUNCT
cjgl-2651	474	34	race	race	NOUN
cjgl-2651	474	35	,	,	PUNCT
cjgl-2651	474	36	ethnicity	ethnicity	NOUN
cjgl-2651	474	37	,	,	PUNCT
cjgl-2651	474	38	gender	gender	NOUN
cjgl-2651	474	39	,	,	PUNCT
cjgl-2651	474	40	sexual	sexual	ADJ
cjgl-2651	474	41	orientation	orientation	NOUN
cjgl-2651	474	42	,	,	PUNCT
cjgl-2651	474	43	and	and	CCONJ
cjgl-2651	474	44	marital	marital	ADJ
cjgl-2651	474	45	status	status	NOUN
cjgl-2651	474	46	-	-	PUNCT
cjgl-2651	474	47	have	have	AUX
cjgl-2651	474	48	subtly	subtly	ADV
cjgl-2651	474	49	influenced	influence	VERB
cjgl-2651	474	50	decisions	decision	NOUN
cjgl-2651	474	51	to	to	PART
cjgl-2651	474	52	include	include	VERB
cjgl-2651	474	53	or	or	CCONJ
cjgl-2651	474	54	omit	omit	VERB
cjgl-2651	474	55	identification	identification	NOUN
cjgl-2651	474	56	and	and	CCONJ
cjgl-2651	474	57	documentation	documentation	NOUN
cjgl-2651	474	58	requirements	requirement	NOUN
cjgl-2651	474	59	in	in	ADP
cjgl-2651	474	60	connection	connection	NOUN
cjgl-2651	474	61	with	with	ADP
cjgl-2651	474	62	enforcement	enforcement	NOUN
cjgl-2651	474	63	of	of	ADP
cjgl-2651	474	64	the	the	DET
cjgl-2651	474	65	family	family	NOUN
cjgl-2651	474	66	tax	tax	NOUN
cjgl-2651	474	67	provisions	provision	NOUN
cjgl-2651	474	68	.	.	PUNCT
cjgl-2651	475	1	a.	a.	NOUN
cjgl-2651	475	2	examples	example	NOUN
cjgl-2651	475	3	of	of	ADP
cjgl-2651	475	4	overlaps	overlap	NOUN
cjgl-2651	475	5	in	in	ADP
cjgl-2651	475	6	coverage	coverage	NOUN
cjgl-2651	475	7	75	75	NUM
cjgl-2651	475	8	i	i	NOUN
cjgl-2651	475	9	(	(	PUNCT
cjgl-2651	475	10	.	.	PUNCT
cjgl-2651	476	1	§	§	PROPN
cjgl-2651	476	2	§	§	PROPN
cjgl-2651	476	3	162	162	NUM
cjgl-2651	476	4	(	(	PUNCT
cjgl-2651	476	5	)	)	PUNCT
cjgl-2651	476	6	,	,	PUNCT
cjgl-2651	476	7	213(a	213(a	NUM
cjgl-2651	476	8	)	)	PUNCT
cjgl-2651	476	9	,	,	PUNCT
cjgl-2651	476	10	217(b)(2	217(b)(2	NOUN
cjgl-2651	476	11	)	)	PUNCT
cjgl-2651	476	12	,	,	PUNCT
cjgl-2651	476	13	(	(	PUNCT
cjgl-2651	476	14	g	g	NOUN
cjgl-2651	476	15	)	)	PUNCT
cjgl-2651	476	16	,	,	PUNCT
cjgl-2651	476	17	220(d)(2)(a	220(d)(2)(a	PROPN
cjgl-2651	476	18	)	)	PUNCT
cjgl-2651	476	19	,	,	PUNCT
cjgl-2651	476	20	221(d	221(d	NOUN
cjgl-2651	476	21	)	)	PUNCT
cjgl-2651	476	22	,	,	PUNCT
cjgl-2651	476	23	222(d)(i	222(d)(i	NOUN
cjgl-2651	476	24	)	)	PUNCT
cjgl-2651	476	25	,	,	PUNCT
cjgl-2651	476	26	223(d)(2)(a	223(d)(2)(a	NUM
cjgl-2651	476	27	)	)	PUNCT
cjgl-2651	476	28	.	.	PUNCT
cjgl-2651	477	1	76	76	NUM
cjgl-2651	478	1	i	i	PRON
cjgl-2651	478	2	d.	d.	PROPN
cjgl-2651	478	3	§	§	PROPN
cjgl-2651	478	4	§	§	PROPN
cjgl-2651	478	5	21(b)(i	21(b)(i	NUM
cjgl-2651	478	6	)	)	PUNCT
cjgl-2651	478	7	,	,	PUNCT
cjgl-2651	478	8	24(c	24(c	NUM
cjgl-2651	478	9	)	)	PUNCT
cjgl-2651	478	10	,	,	PUNCT
cjgl-2651	478	11	25a(t)(l	25a(t)(l	NUM
cjgl-2651	478	12	)	)	PUNCT
cjgl-2651	478	13	,	,	PUNCT
cjgl-2651	478	14	32(c)(i)(a	32(c)(i)(a	NUM
cjgl-2651	478	15	)	)	PUNCT
cjgl-2651	478	16	,	,	PUNCT
cjgl-2651	478	17	(	(	PUNCT
cjgl-2651	478	18	c)(3	c)(3	NOUN
cjgl-2651	478	19	)	)	PUNCT
cjgl-2651	478	20	,	,	PUNCT
cjgl-2651	478	21	35(a	35(a	NUM
cjgl-2651	478	22	)	)	PUNCT
cjgl-2651	478	23	,	,	PUNCT
cjgl-2651	478	24	(	(	PUNCT
cjgl-2651	478	25	d	d	NOUN
cjgl-2651	478	26	)	)	PUNCT
cjgl-2651	478	27	.	.	PUNCT
cjgl-2651	479	1	columbia	columbia	PROPN
cjgl-2651	479	2	journal	journal	PROPN
cjgl-2651	479	3	of.gender	of.gender	PRON
cjgl-2651	479	4	and	and	CCONJ
cjgl-2651	479	5	law	law	NOUN
cjgl-2651	479	6	now	now	ADV
cjgl-2651	479	7	let	let	VERB
cjgl-2651	479	8	us	we	PRON
cjgl-2651	479	9	turn	turn	VERB
cjgl-2651	479	10	to	to	ADP
cjgl-2651	479	11	some	some	DET
cjgl-2651	479	12	concrete	concrete	ADJ
cjgl-2651	479	13	examples	example	NOUN
cjgl-2651	479	14	that	that	PRON
cjgl-2651	479	15	illustrate	illustrate	VERB
cjgl-2651	479	16	these	these	DET
cjgl-2651	479	17	overlaps	overlap	NOUN
cjgl-2651	479	18	and	and	CCONJ
cjgl-2651	479	19	gaps	gap	NOUN
cjgl-2651	479	20	in	in	ADP
cjgl-2651	479	21	coverage	coverage	NOUN
cjgl-2651	479	22	of	of	ADP
cjgl-2651	479	23	the	the	DET
cjgl-2651	479	24	de	de	X
cjgl-2651	479	25	facto	facto	X
cjgl-2651	479	26	documentation	documentation	NOUN
cjgl-2651	479	27	requirement	requirement	NOUN
cjgl-2651	479	28	imposed	impose	VERB
cjgl-2651	479	29	by	by	ADP
cjgl-2651	479	30	§	§	PROPN
cjgl-2651	479	31	15	15	NUM
cjgl-2651	479	32	1(e	1(e	NUM
cjgl-2651	479	33	)	)	PUNCT
cjgl-2651	479	34	.	.	PUNCT
cjgl-2651	480	1	the	the	DET
cjgl-2651	480	2	american	american	ADJ
cjgl-2651	480	3	opportunity	opportunity	NOUN
cjgl-2651	480	4	,	,	PUNCT
cjgl-2651	480	5	hope	hope	NOUN
cjgl-2651	480	6	,	,	PUNCT
cjgl-2651	480	7	and	and	CCONJ
cjgl-2651	480	8	lifetime	lifetime	NOUN
cjgl-2651	480	9	learning	learn	VERB
cjgl-2651	480	10	credits	credit	NOUN
cjgl-2651	480	11	and	and	CCONJ
cjgl-2651	480	12	the	the	DET
cjgl-2651	480	13	tuition	tuition	NOUN
cjgl-2651	480	14	deduction	deduction	NOUN
cjgl-2651	480	15	use	use	VERB
cjgl-2651	480	16	precisely	precisely	ADV
cjgl-2651	480	17	the	the	DET
cjgl-2651	480	18	same	same	ADJ
cjgl-2651	480	19	definition	definition	NOUN
cjgl-2651	480	20	of	of	ADP
cjgl-2651	480	21	"	"	PUNCT
cjgl-2651	480	22	dependent	dependent	ADJ
cjgl-2651	480	23	"	"	PUNCT
cjgl-2651	480	24	as	as	ADP
cjgl-2651	480	25	§	§	PROPN
cjgl-2651	480	26	151	151	NUM
cjgl-2651	480	27	,	,	PUNCT
cjgl-2651	480	28	which	which	PRON
cjgl-2651	480	29	means	mean	VERB
cjgl-2651	480	30	that	that	SCONJ
cjgl-2651	480	31	any	any	DET
cjgl-2651	480	32	dependent	dependent	ADJ
cjgl-2651	480	33	whose	whose	DET
cjgl-2651	480	34	expenses	expense	NOUN
cjgl-2651	480	35	are	be	AUX
cjgl-2651	480	36	creditable	creditable	ADJ
cjgl-2651	480	37	or	or	CCONJ
cjgl-2651	480	38	deductible	deductible	ADJ
cjgl-2651	480	39	under	under	ADP
cjgl-2651	480	40	these	these	DET
cjgl-2651	480	41	provisions	provision	NOUN
cjgl-2651	480	42	is	be	AUX
cjgl-2651	480	43	subject	subject	ADJ
cjgl-2651	480	44	to	to	ADP
cjgl-2651	480	45	the	the	DET
cjgl-2651	480	46	identification	identification	NOUN
cjgl-2651	480	47	and	and	CCONJ
cjgl-2651	480	48	documentation	documentation	NOUN
cjgl-2651	480	49	requirement	requirement	NOUN
cjgl-2651	480	50	in	in	ADP
cjgl-2651	480	51	§	§	PROPN
cjgl-2651	480	52	151(e	151(e	PROPN
cjgl-2651	480	53	)	)	PUNCT
cjgl-2651	480	54	.	.	PUNCT
cjgl-2651	481	1	77	77	NUM
cjgl-2651	481	2	taxpayers	taxpayer	NOUN
cjgl-2651	481	3	are	be	AUX
cjgl-2651	481	4	unlikely	unlikely	ADJ
cjgl-2651	481	5	to	to	PART
cjgl-2651	481	6	claim	claim	VERB
cjgl-2651	481	7	the	the	DET
cjgl-2651	481	8	benefit	benefit	NOUN
cjgl-2651	481	9	of	of	ADP
cjgl-2651	481	10	these	these	DET
cjgl-2651	481	11	educational	educational	ADJ
cjgl-2651	481	12	incentives	incentive	NOUN
cjgl-2651	481	13	but	but	CCONJ
cjgl-2651	481	14	fail	fail	VERB
cjgl-2651	481	15	to	to	PART
cjgl-2651	481	16	claim	claim	VERB
cjgl-2651	481	17	the	the	DET
cjgl-2651	481	18	additional	additional	ADJ
cjgl-2651	481	19	personal	personal	ADJ
cjgl-2651	481	20	exemption	exemption	NOUN
cjgl-2651	481	21	.	.	PUNCT
cjgl-2651	482	1	the	the	DET
cjgl-2651	482	2	personal	personal	ADJ
cjgl-2651	482	3	exemption	exemption	NOUN
cjgl-2651	482	4	is	be	AUX
cjgl-2651	482	5	the	the	DET
cjgl-2651	482	6	most	most	ADJ
cjgl-2651	482	7	salient	salient	NOUN
cjgl-2651	482	8	of	of	ADP
cjgl-2651	482	9	all	all	DET
cjgl-2651	482	10	the	the	DET
cjgl-2651	482	11	benefits	benefit	NOUN
cjgl-2651	482	12	associated	associate	VERB
cjgl-2651	482	13	with	with	ADP
cjgl-2651	482	14	dependents	dependent	NOUN
cjgl-2651	482	15	,	,	PUNCT
cjgl-2651	482	16	as	as	SCONJ
cjgl-2651	482	17	the	the	DET
cjgl-2651	482	18	number	number	NOUN
cjgl-2651	482	19	of	of	ADP
cjgl-2651	482	20	a	a	DET
cjgl-2651	482	21	taxpayer	taxpayer	NOUN
cjgl-2651	482	22	's	's	PART
cjgl-2651	482	23	exemptions	exemption	NOUN
cjgl-2651	482	24	is	be	AUX
cjgl-2651	482	25	determined	determine	VERB
cjgl-2651	482	26	on	on	ADP
cjgl-2651	482	27	line	line	NOUN
cjgl-2651	482	28	6	6	NUM
cjgl-2651	482	29	of	of	ADP
cjgl-2651	482	30	the	the	DET
cjgl-2651	482	31	form	form	NOUN
cjgl-2651	482	32	1040immediately	1040immediately	ADV
cjgl-2651	482	33	after	after	ADP
cjgl-2651	482	34	checking	check	VERB
cjgl-2651	482	35	one	one	PRON
cjgl-2651	482	36	's	's	PART
cjgl-2651	482	37	filing	filing	NOUN
cjgl-2651	482	38	status	status	NOUN
cjgl-2651	482	39	and	and	CCONJ
cjgl-2651	482	40	before	before	ADP
cjgl-2651	482	41	entering	enter	VERB
cjgl-2651	482	42	the	the	DET
cjgl-2651	482	43	first	first	ADJ
cjgl-2651	482	44	item	item	NOUN
cjgl-2651	482	45	of	of	ADP
cjgl-2651	482	46	income	income	NOUN
cjgl-2651	482	47	on	on	ADP
cjgl-2651	482	48	the	the	DET
cjgl-2651	482	49	retum	retum	NOUN
cjgl-2651	482	50	.	.	PUNCT
cjgl-2651	483	1	78	78	NUM
cjgl-2651	483	2	in	in	ADP
cjgl-2651	483	3	fact	fact	NOUN
cjgl-2651	483	4	,	,	PUNCT
cjgl-2651	483	5	the	the	DET
cjgl-2651	483	6	instructions	instruction	NOUN
cjgl-2651	483	7	to	to	ADP
cjgl-2651	483	8	the	the	DET
cjgl-2651	483	9	form	form	NOUN
cjgl-2651	483	10	1040	1040	NUM
cjgl-2651	483	11	admonish	admonish	VERB
cjgl-2651	483	12	taxpayers	taxpayer	NOUN
cjgl-2651	483	13	that	that	SCONJ
cjgl-2651	483	14	:	:	PUNCT
cjgl-2651	483	15	you	you	PRON
cjgl-2651	483	16	must	must	AUX
cjgl-2651	483	17	enter	enter	VERB
cjgl-2651	483	18	each	each	DET
cjgl-2651	483	19	dependent	dependent	ADJ
cjgl-2651	483	20	's	's	PART
cjgl-2651	483	21	social	social	ADJ
cjgl-2651	483	22	security	security	NOUN
cjgl-2651	483	23	number	number	NOUN
cjgl-2651	483	24	(	(	PUNCT
cjgl-2651	483	25	ssn	ssn	PROPN
cjgl-2651	483	26	)	)	PUNCT
cjgl-2651	483	27	.	.	PUNCT
cjgl-2651	484	1	be	be	AUX
cjgl-2651	484	2	sure	sure	ADJ
cjgl-2651	484	3	the	the	DET
cjgl-2651	484	4	name	name	NOUN
cjgl-2651	484	5	and	and	CCONJ
cjgl-2651	484	6	ssn	ssn	PROPN
cjgl-2651	484	7	entered	entered	AUX
cjgl-2651	484	8	agree	agree	VERB
cjgl-2651	484	9	with	with	ADP
cjgl-2651	484	10	the	the	DET
cjgl-2651	484	11	dependent	dependent	ADJ
cjgl-2651	484	12	's	's	PART
cjgl-2651	484	13	social	social	ADJ
cjgl-2651	484	14	security	security	NOUN
cjgl-2651	484	15	card	card	NOUN
cjgl-2651	484	16	.	.	PUNCT
cjgl-2651	485	1	otherwise	otherwise	ADV
cjgl-2651	485	2	,	,	PUNCT
cjgl-2651	485	3	at	at	ADP
cjgl-2651	485	4	the	the	DET
cjgl-2651	485	5	time	time	NOUN
cjgl-2651	485	6	we	we	PRON
cjgl-2651	485	7	process	process	VERB
cjgl-2651	485	8	your	your	PRON
cjgl-2651	485	9	return	return	NOUN
cjgl-2651	485	10	,	,	PUNCT
cjgl-2651	485	11	we	we	PRON
cjgl-2651	485	12	may	may	AUX
cjgl-2651	485	13	disallow	disallow	VERB
cjgl-2651	485	14	the	the	DET
cjgl-2651	485	15	exemption	exemption	NOUN
cjgl-2651	485	16	claimed	claim	VERB
cjgl-2651	485	17	for	for	ADP
cjgl-2651	485	18	the	the	DET
cjgl-2651	485	19	dependent	dependent	NOUN
cjgl-2651	485	20	and	and	CCONJ
cjgl-2651	485	21	reduce	reduce	VERB
cjgl-2651	485	22	or	or	CCONJ
cjgl-2651	485	23	disallow	disallow	VERB
cjgl-2651	485	24	any	any	DET
cjgl-2651	485	25	other	other	ADJ
cjgl-2651	485	26	tax	tax	NOUN
cjgl-2651	485	27	benefits	benefit	NOUN
cjgl-2651	485	28	(	(	PUNCT
cjgl-2651	485	29	such	such	ADJ
cjgl-2651	485	30	as	as	ADP
cjgl-2651	485	31	the	the	DET
cjgl-2651	485	32	child	child	NOUN
cjgl-2651	485	33	tax	tax	NOUN
cjgl-2651	485	34	credit	credit	NOUN
cjgl-2651	485	35	)	)	PUNCT
cjgl-2651	485	36	based	base	VERB
cjgl-2651	485	37	on	on	ADP
cjgl-2651	485	38	that	that	DET
cjgl-2651	485	39	dependent	dependent	ADJ
cjgl-2651	485	40	.	.	PUNCT
cjgl-2651	486	1	79	79	NUM
cjgl-2651	486	2	furthermore	furthermore	ADV
cjgl-2651	486	3	,	,	PUNCT
cjgl-2651	486	4	form	form	NOUN
cjgl-2651	486	5	8863	8863	NUM
cjgl-2651	486	6	,	,	PUNCT
cjgl-2651	486	7	which	which	PRON
cjgl-2651	486	8	is	be	AUX
cjgl-2651	486	9	used	use	VERB
cjgl-2651	486	10	to	to	PART
cjgl-2651	486	11	claim	claim	VERB
cjgl-2651	486	12	the	the	DET
cjgl-2651	486	13	american	american	ADJ
cjgl-2651	486	14	opportunity	opportunity	NOUN
cjgl-2651	486	15	,	,	PUNCT
cjgl-2651	486	16	hope	hope	NOUN
cjgl-2651	486	17	,	,	PUNCT
cjgl-2651	486	18	and	and	CCONJ
cjgl-2651	486	19	lifetime	lifetime	NOUN
cjgl-2651	486	20	learning	learn	VERB
cjgl-2651	486	21	credits	credit	NOUN
cjgl-2651	486	22	,	,	PUNCT
cjgl-2651	486	23	and	and	CCONJ
cjgl-2651	486	24	form	form	NOUN
cjgl-2651	486	25	8917	8917	NUM
cjgl-2651	486	26	,	,	PUNCT
cjgl-2651	486	27	which	which	PRON
cjgl-2651	486	28	is	be	AUX
cjgl-2651	486	29	used	use	VERB
cjgl-2651	486	30	to	to	PART
cjgl-2651	486	31	claim	claim	VERB
cjgl-2651	486	32	the	the	DET
cjgl-2651	486	33	tuition	tuition	NOUN
cjgl-2651	486	34	deduction	deduction	NOUN
cjgl-2651	486	35	,	,	PUNCT
cjgl-2651	486	36	require	require	VERB
cjgl-2651	486	37	the	the	DET
cjgl-2651	486	38	taxpayer	taxpayer	NOUN
cjgl-2651	486	39	to	to	PART
cjgl-2651	486	40	list	list	VERB
cjgl-2651	486	41	the	the	DET
cjgl-2651	486	42	name	name	NOUN
cjgl-2651	486	43	and	and	CCONJ
cjgl-2651	486	44	taxpayer	taxpayer	NOUN
cjgl-2651	486	45	identification	identification	NOUN
cjgl-2651	486	46	number	number	NOUN
cjgl-2651	486	47	of	of	ADP
cjgl-2651	486	48	the	the	DET
cjgl-2651	486	49	student	student	NOUN
cjgl-2651	486	50	with	with	ADP
cjgl-2651	486	51	respect	respect	NOUN
cjgl-2651	486	52	to	to	ADP
cjgl-2651	486	53	whom	whom	PRON
cjgl-2651	486	54	the	the	DET
cjgl-2651	486	55	credit	credit	NOUN
cjgl-2651	486	56	is	be	AUX
cjgl-2651	486	57	claimed	claim	VERB
cjgl-2651	486	58	-	-	PUNCT
cjgl-2651	486	59	and	and	CCONJ
cjgl-2651	486	60	the	the	DET
cjgl-2651	486	61	71	71	NUM
cjgl-2651	486	62	i	i	PROPN
cjgl-2651	486	63	d.	d.	PROPN
cjgl-2651	486	64	§	§	PROPN
cjgl-2651	486	65	§	§	PROPN
cjgl-2651	486	66	25a(f)(l)(a)(iii	25a(f)(l)(a)(iii	NOUN
cjgl-2651	486	67	)	)	PUNCT
cjgl-2651	486	68	(	(	PUNCT
cjgl-2651	486	69	defining	define	VERB
cjgl-2651	486	70	"	"	PUNCT
cjgl-2651	486	71	qualified	qualified	ADJ
cjgl-2651	486	72	tuition	tuition	NOUN
cjgl-2651	486	73	and	and	CCONJ
cjgl-2651	486	74	related	related	ADJ
cjgl-2651	486	75	expenses	expense	NOUN
cjgl-2651	486	76	"	"	PUNCT
cjgl-2651	486	77	as	as	ADP
cjgl-2651	486	78	including	include	VERB
cjgl-2651	486	79	those	those	PRON
cjgl-2651	486	80	of	of	ADP
cjgl-2651	486	81	a	a	DET
cjgl-2651	486	82	dependent	dependent	ADJ
cjgl-2651	486	83	,	,	PUNCT
cjgl-2651	486	84	but	but	CCONJ
cjgl-2651	486	85	only	only	ADV
cjgl-2651	486	86	if	if	SCONJ
cjgl-2651	486	87	an	an	DET
cjgl-2651	486	88	additional	additional	ADJ
cjgl-2651	486	89	personal	personal	ADJ
cjgl-2651	486	90	exemption	exemption	NOUN
cjgl-2651	486	91	can	can	AUX
cjgl-2651	486	92	be	be	AUX
cjgl-2651	486	93	claimed	claim	VERB
cjgl-2651	486	94	under	under	ADP
cjgl-2651	486	95	§	§	PROPN
cjgl-2651	486	96	151	151	NUM
cjgl-2651	486	97	with	with	ADP
cjgl-2651	486	98	respect	respect	NOUN
cjgl-2651	486	99	to	to	ADP
cjgl-2651	486	100	the	the	DET
cjgl-2651	486	101	dependent	dependent	ADJ
cjgl-2651	486	102	)	)	PUNCT
cjgl-2651	486	103	,	,	PUNCT
cjgl-2651	486	104	222(d)(1	222(d)(1	PROPN
cjgl-2651	486	105	)	)	PUNCT
cjgl-2651	486	106	(	(	PUNCT
cjgl-2651	486	107	incorporating	incorporate	VERB
cjgl-2651	486	108	by	by	ADP
cjgl-2651	486	109	reference	reference	NOUN
cjgl-2651	486	110	the	the	DET
cjgl-2651	486	111	definition	definition	NOUN
cjgl-2651	486	112	of	of	ADP
cjgl-2651	486	113	"	"	PUNCT
cjgl-2651	486	114	qualified	qualified	ADJ
cjgl-2651	486	115	tuition	tuition	NOUN
cjgl-2651	486	116	and	and	CCONJ
cjgl-2651	486	117	related	related	ADJ
cjgl-2651	486	118	expenses	expense	NOUN
cjgl-2651	486	119	"	"	PUNCT
cjgl-2651	486	120	found	find	VERB
cjgl-2651	486	121	in	in	ADP
cjgl-2651	486	122	§	§	PROPN
cjgl-2651	486	123	25a(f	25a(f	NUM
cjgl-2651	486	124	)	)	PUNCT
cjgl-2651	486	125	)	)	PUNCT
cjgl-2651	486	126	.	.	PUNCT
cjgl-2651	487	1	78	78	NUM
cjgl-2651	487	2	form	form	NOUN
cjgl-2651	487	3	1040	1040	NUM
cjgl-2651	487	4	,	,	PUNCT
cjgl-2651	487	5	supra	supra	PROPN
cjgl-2651	487	6	note	note	PROPN
cjgl-2651	487	7	26	26	NUM
cjgl-2651	487	8	,	,	PUNCT
cjgl-2651	487	9	at	at	ADP
cjgl-2651	487	10	i	i	PRON
cjgl-2651	487	11	i.	i.	NOUN
cjgl-2651	487	12	6(c	6(c	NUM
cjgl-2651	487	13	)	)	PUNCT
cjgl-2651	487	14	.	.	PUNCT
cjgl-2651	488	1	79	79	NUM
cjgl-2651	488	2	i.r.s	i.r.	NOUN
cjgl-2651	488	3	.	.	PUNCT
cjgl-2651	488	4	instructions	instruction	NOUN
cjgl-2651	488	5	for	for	ADP
cjgl-2651	488	6	form1040	form1040	PROPN
cjgl-2651	488	7	,	,	PUNCT
cjgl-2651	488	8	at	at	ADP
cjgl-2651	488	9	19	19	NUM
cjgl-2651	488	10	-	-	SYM
cjgl-2651	488	11	20	20	NUM
cjgl-2651	488	12	(	(	PUNCT
cjgl-2651	488	13	2009	2009	NUM
cjgl-2651	488	14	)	)	PUNCT
cjgl-2651	489	1	[	[	X
cjgl-2651	489	2	hereinafter	hereinafter	NOUN
cjgl-2651	489	3	form	form	VERB
cjgl-2651	489	4	1040	1040	NUM
cjgl-2651	489	5	instructions	instruction	NOUN
cjgl-2651	489	6	]	]	PUNCT
cjgl-2651	489	7	(	(	PUNCT
cjgl-2651	489	8	emphasis	emphasis	NOUN
cjgl-2651	489	9	added	add	VERB
cjgl-2651	489	10	)	)	PUNCT
cjgl-2651	489	11	.	.	PUNCT
cjgl-2651	490	1	columbia	columbia	PROPN
cjgl-2651	490	2	journal	journal	PROPN
cjgl-2651	490	3	of	of	ADP
cjgl-2651	490	4	gender	gender	NOUN
cjgl-2651	490	5	and	and	CCONJ
cjgl-2651	490	6	law	law	NOUN
cjgl-2651	490	7	form	form	NOUN
cjgl-2651	490	8	specifically	specifically	ADV
cjgl-2651	490	9	asks	ask	VERB
cjgl-2651	490	10	for	for	ADP
cjgl-2651	490	11	the	the	DET
cjgl-2651	490	12	name	name	NOUN
cjgl-2651	490	13	and	and	CCONJ
cjgl-2651	490	14	identification	identification	NOUN
cjgl-2651	490	15	number	number	NOUN
cjgl-2651	490	16	"	"	PUNCT
cjgl-2651	490	17	as	as	SCONJ
cjgl-2651	490	18	shown	show	VERB
cjgl-2651	490	19	on	on	ADP
cjgl-2651	490	20	page	page	NOUN
cjgl-2651	490	21	i	i	PRON
cjgl-2651	490	22	of	of	ADP
cjgl-2651	490	23	your	your	PRON
cjgl-2651	490	24	tax	tax	NOUN
cjgl-2651	490	25	return	return	NOUN
cjgl-2651	490	26	.	.	PUNCT
cjgl-2651	490	27	"	"	PUNCT
cjgl-2651	491	1	80	80	NUM
cjgl-2651	491	2	in	in	ADP
cjgl-2651	491	3	other	other	ADJ
cjgl-2651	491	4	cases	case	NOUN
cjgl-2651	491	5	,	,	PUNCT
cjgl-2651	491	6	the	the	DET
cjgl-2651	491	7	definition	definition	NOUN
cjgl-2651	491	8	of	of	ADP
cjgl-2651	491	9	"	"	PUNCT
cjgl-2651	491	10	dependent	dependent	ADJ
cjgl-2651	491	11	"	"	PUNCT
cjgl-2651	491	12	employed	employ	VERB
cjgl-2651	491	13	for	for	ADP
cjgl-2651	491	14	purposes	purpose	NOUN
cjgl-2651	491	15	of	of	ADP
cjgl-2651	491	16	§	§	PROPN
cjgl-2651	491	17	151	151	NUM
cjgl-2651	491	18	overlaps	overlap	NOUN
cjgl-2651	491	19	,	,	PUNCT
cjgl-2651	491	20	but	but	CCONJ
cjgl-2651	491	21	is	be	AUX
cjgl-2651	491	22	not	not	PART
cjgl-2651	491	23	coextensive	coextensive	ADJ
cjgl-2651	491	24	with	with	ADP
cjgl-2651	491	25	,	,	PUNCT
cjgl-2651	491	26	the	the	DET
cjgl-2651	491	27	definition	definition	NOUN
cjgl-2651	491	28	of	of	ADP
cjgl-2651	491	29	"	"	PUNCT
cjgl-2651	491	30	dependent	dependent	ADJ
cjgl-2651	491	31	"	"	PUNCT
cjgl-2651	491	32	used	use	VERB
cjgl-2651	491	33	in	in	ADP
cjgl-2651	491	34	other	other	ADJ
cjgl-2651	491	35	deduction	deduction	NOUN
cjgl-2651	491	36	and	and	CCONJ
cjgl-2651	491	37	credit	credit	NOUN
cjgl-2651	491	38	provisions	provision	NOUN
cjgl-2651	491	39	in	in	ADP
cjgl-2651	491	40	the	the	DET
cjgl-2651	491	41	code	code	NOUN
cjgl-2651	491	42	.	.	PUNCT
cjgl-2651	492	1	for	for	ADP
cjgl-2651	492	2	example	example	NOUN
cjgl-2651	492	3	,	,	PUNCT
cjgl-2651	492	4	§	§	PROPN
cjgl-2651	492	5	213	213	NUM
cjgl-2651	492	6	allows	allow	VERB
cjgl-2651	492	7	a	a	DET
cjgl-2651	492	8	deduction	deduction	NOUN
cjgl-2651	492	9	for	for	ADP
cjgl-2651	492	10	medical	medical	ADJ
cjgl-2651	492	11	expenses	expense	NOUN
cjgl-2651	492	12	incurred	incur	VERB
cjgl-2651	492	13	with	with	ADP
cjgl-2651	492	14	respect	respect	NOUN
cjgl-2651	492	15	to	to	ADP
cjgl-2651	492	16	a	a	DET
cjgl-2651	492	17	taxpayer	taxpayer	NOUN
cjgl-2651	492	18	's	's	PART
cjgl-2651	492	19	"	"	PUNCT
cjgl-2651	492	20	dependents	dependent	NOUN
cjgl-2651	492	21	.	.	PUNCT
cjgl-2651	492	22	"	"	PUNCT
cjgl-2651	493	1	though	though	SCONJ
cjgl-2651	493	2	the	the	DET
cjgl-2651	493	3	group	group	NOUN
cjgl-2651	493	4	of	of	ADP
cjgl-2651	493	5	dependents	dependent	NOUN
cjgl-2651	493	6	covered	cover	VERB
cjgl-2651	493	7	by	by	ADP
cjgl-2651	493	8	§	§	PROPN
cjgl-2651	493	9	213	213	NUM
cjgl-2651	493	10	includes	include	VERB
cjgl-2651	493	11	those	those	PRON
cjgl-2651	493	12	for	for	ADP
cjgl-2651	493	13	whom	whom	PRON
cjgl-2651	493	14	a	a	DET
cjgl-2651	493	15	personal	personal	ADJ
cjgl-2651	493	16	exemption	exemption	NOUN
cjgl-2651	493	17	can	can	AUX
cjgl-2651	493	18	be	be	AUX
cjgl-2651	493	19	claimed	claim	VERB
cjgl-2651	493	20	,	,	PUNCT
cjgl-2651	493	21	it	it	PRON
cjgl-2651	493	22	is	be	AUX
cjgl-2651	493	23	expanded	expand	VERB
cjgl-2651	493	24	by	by	ADP
cjgl-2651	493	25	statute	statute	NOUN
cjgl-2651	493	26	to	to	PART
cjgl-2651	493	27	encompass	encompass	VERB
cjgl-2651	493	28	certain	certain	ADJ
cjgl-2651	493	29	individuals	individual	NOUN
cjgl-2651	493	30	who	who	PRON
cjgl-2651	493	31	fail	fail	VERB
cjgl-2651	493	32	to	to	PART
cjgl-2651	493	33	meet	meet	VERB
cjgl-2651	493	34	selected	select	VERB
cjgl-2651	493	35	elements	element	NOUN
cjgl-2651	493	36	of	of	ADP
cjgl-2651	493	37	the	the	DET
cjgl-2651	493	38	basic	basic	ADJ
cjgl-2651	493	39	definition	definition	NOUN
cjgl-2651	493	40	of	of	ADP
cjgl-2651	493	41	"	"	PUNCT
cjgl-2651	493	42	dependent	dependent	ADJ
cjgl-2651	493	43	"	"	PUNCT
cjgl-2651	493	44	(	(	PUNCT
cjgl-2651	493	45	viz	viz	PROPN
cjgl-2651	493	46	.	.	PROPN
cjgl-2651	493	47	,	,	PUNCT
cjgl-2651	493	48	the	the	DET
cjgl-2651	493	49	cap	cap	NOUN
cjgl-2651	493	50	on	on	ADP
cjgl-2651	493	51	gross	gross	ADJ
cjgl-2651	493	52	income	income	NOUN
cjgl-2651	493	53	and	and	CCONJ
cjgl-2651	493	54	the	the	DET
cjgl-2651	493	55	no	no	DET
cjgl-2651	493	56	joint	joint	ADJ
cjgl-2651	493	57	return	return	NOUN
cjgl-2651	493	58	requirement	requirement	NOUN
cjgl-2651	493	59	)	)	PUNCT
cjgl-2651	493	60	.	.	PUNCT
cjgl-2651	494	1	8	8	NUM
cjgl-2651	494	2	'	'	PUNCT
cjgl-2651	494	3	this	this	PRON
cjgl-2651	494	4	leaves	leave	VERB
cjgl-2651	494	5	a	a	DET
cjgl-2651	494	6	gap	gap	NOUN
cjgl-2651	494	7	in	in	ADP
cjgl-2651	494	8	identification	identification	NOUN
cjgl-2651	494	9	and	and	CCONJ
cjgl-2651	494	10	documentation	documentation	NOUN
cjgl-2651	494	11	of	of	ADP
cjgl-2651	494	12	dependents	dependent	NOUN
cjgl-2651	494	13	because	because	SCONJ
cjgl-2651	494	14	§	§	PROPN
cjgl-2651	494	15	213	213	NUM
cjgl-2651	494	16	does	do	AUX
cjgl-2651	494	17	not	not	PART
cjgl-2651	494	18	require	require	VERB
cjgl-2651	494	19	the	the	DET
cjgl-2651	494	20	taxpayer	taxpayer	NOUN
cjgl-2651	494	21	to	to	PART
cjgl-2651	494	22	identify	identify	VERB
cjgl-2651	494	23	and	and	CCONJ
cjgl-2651	494	24	document	document	NOUN
cjgl-2651	494	25	dependents	dependent	NOUN
cjgl-2651	494	26	with	with	ADP
cjgl-2651	494	27	respect	respect	NOUN
cjgl-2651	494	28	to	to	ADP
cjgl-2651	494	29	whom	whom	PRON
cjgl-2651	494	30	a	a	DET
cjgl-2651	494	31	deduction	deduction	NOUN
cjgl-2651	494	32	is	be	AUX
cjgl-2651	494	33	taken	take	VERB
cjgl-2651	494	34	but	but	CCONJ
cjgl-2651	494	35	to	to	PART
cjgl-2651	494	36	whom	whom	PRON
cjgl-2651	494	37	§	§	PROPN
cjgl-2651	494	38	151(e	151(e	PROPN
cjgl-2651	494	39	)	)	PUNCT
cjgl-2651	494	40	does	do	AUX
cjgl-2651	494	41	not	not	PART
cjgl-2651	494	42	apply	apply	VERB
cjgl-2651	494	43	.	.	PUNCT
cjgl-2651	495	1	82	82	NUM
cjgl-2651	495	2	this	this	DET
cjgl-2651	495	3	underdocumentation	underdocumentation	NOUN
cjgl-2651	495	4	of	of	ADP
cjgl-2651	495	5	dependents	dependent	NOUN
cjgl-2651	495	6	opens	open	VERB
cjgl-2651	495	7	the	the	DET
cjgl-2651	495	8	door	door	NOUN
cjgl-2651	495	9	to	to	ADP
cjgl-2651	495	10	potential	potential	ADJ
cjgl-2651	495	11	taxpayer	taxpayer	NOUN
cjgl-2651	495	12	error	error	NOUN
cjgl-2651	495	13	and	and	CCONJ
cjgl-2651	495	14	abuse	abuse	NOUN
cjgl-2651	495	15	of	of	ADP
cjgl-2651	495	16	the	the	DET
cjgl-2651	495	17	medical	medical	ADJ
cjgl-2651	495	18	expense	expense	NOUN
cjgl-2651	495	19	deduction	deduction	NOUN
cjgl-2651	495	20	because	because	SCONJ
cjgl-2651	495	21	the	the	DET
cjgl-2651	495	22	only	only	ADJ
cjgl-2651	495	23	check	check	NOUN
cjgl-2651	495	24	on	on	ADP
cjgl-2651	495	25	the	the	DET
cjgl-2651	495	26	propriety	propriety	NOUN
cjgl-2651	495	27	of	of	ADP
cjgl-2651	495	28	a	a	DET
cjgl-2651	495	29	claimed	claim	VERB
cjgl-2651	495	30	deduction	deduction	NOUN
cjgl-2651	495	31	will	will	AUX
cjgl-2651	495	32	come	come	VERB
cjgl-2651	495	33	in	in	ADP
cjgl-2651	495	34	the	the	DET
cjgl-2651	495	35	highly	highly	ADV
cjgl-2651	495	36	unlikely	unlikely	ADJ
cjgl-2651	495	37	event	event	NOUN
cjgl-2651	495	38	that	that	PRON
cjgl-2651	495	39	the	the	DET
cjgl-2651	495	40	irs	irs	PROPN
cjgl-2651	495	41	audits	audits	VERB
cjgl-2651	495	42	the	the	DET
cjgl-2651	495	43	taxpayer.83	taxpayer.83	NOUN
cjgl-2651	495	44	in	in	ADP
cjgl-2651	495	45	contrast	contrast	NOUN
cjgl-2651	495	46	,	,	PUNCT
cjgl-2651	495	47	§	§	PROPN
cjgl-2651	495	48	24	24	NUM
cjgl-2651	495	49	employs	employ	VERB
cjgl-2651	495	50	a	a	DET
cjgl-2651	495	51	more	more	ADV
cjgl-2651	495	52	limited	limited	ADJ
cjgl-2651	495	53	definition	definition	NOUN
cjgl-2651	495	54	of	of	ADP
cjgl-2651	495	55	dependent	dependent	ADJ
cjgl-2651	495	56	for	for	ADP
cjgl-2651	495	57	purposes	purpose	NOUN
cjgl-2651	495	58	of	of	ADP
cjgl-2651	495	59	the	the	DET
cjgl-2651	495	60	child	child	NOUN
cjgl-2651	495	61	tax	tax	NOUN
cjgl-2651	495	62	credit	credit	NOUN
cjgl-2651	495	63	.	.	PUNCT
cjgl-2651	496	1	it	it	PRON
cjgl-2651	496	2	lowers	lower	VERB
cjgl-2651	496	3	the	the	DET
cjgl-2651	496	4	age	age	NOUN
cjgl-2651	496	5	cap	cap	NOUN
cjgl-2651	496	6	by	by	ADP
cjgl-2651	496	7	allowing	allow	VERB
cjgl-2651	496	8	the	the	DET
cjgl-2651	496	9	child	child	NOUN
cjgl-2651	496	10	tax	tax	NOUN
cjgl-2651	496	11	credit	credit	NOUN
cjgl-2651	496	12	to	to	PART
cjgl-2651	496	13	be	be	AUX
cjgl-2651	496	14	taken	take	VERB
cjgl-2651	496	15	only	only	ADV
cjgl-2651	496	16	with	with	ADP
cjgl-2651	496	17	respect	respect	NOUN
cjgl-2651	496	18	to	to	ADP
cjgl-2651	496	19	a	a	DET
cjgl-2651	496	20	qualifying	qualify	VERB
cjgl-2651	496	21	child	child	NOUN
cjgl-2651	496	22	under	under	ADP
cjgl-2651	496	23	the	the	DET
cjgl-2651	496	24	age	age	NOUN
cjgl-2651	496	25	of	of	ADP
cjgl-2651	496	26	seventeen	seventeen	NUM
cjgl-2651	496	27	,	,	PUNCT
cjgl-2651	496	28	and	and	CCONJ
cjgl-2651	496	29	it	it	PRON
cjgl-2651	496	30	disallows	disallow	VERB
cjgl-2651	496	31	the	the	DET
cjgl-2651	496	32	credit	credit	NOUN
cjgl-2651	496	33	with	with	ADP
cjgl-2651	496	34	respect	respect	NOUN
cjgl-2651	496	35	to	to	ADP
cjgl-2651	496	36	qualifying	qualify	VERB
cjgl-2651	496	37	noncitizen	noncitizen	ADJ
cjgl-2651	496	38	children	child	NOUN
cjgl-2651	496	39	who	who	PRON
cjgl-2651	496	40	are	be	AUX
cjgl-2651	496	41	residents	resident	NOUN
cjgl-2651	496	42	of	of	ADP
cjgl-2651	496	43	canada	canada	PROPN
cjgl-2651	496	44	and	and	CCONJ
cjgl-2651	496	45	mexico	mexico	PROPN
cjgl-2651	496	46	.	.	PUNCT
cjgl-2651	497	1	84	84	NUM
cjgl-2651	497	2	accordingly	accordingly	ADV
cjgl-2651	497	3	,	,	PUNCT
cjgl-2651	497	4	even	even	ADV
cjgl-2651	497	5	though	though	SCONJ
cjgl-2651	497	6	all	all	DET
cjgl-2651	497	7	8o	8o	PROPN
cjgl-2651	497	8	i.r.s	i.r.s	PROPN
cjgl-2651	497	9	.	.	PUNCT
cjgl-2651	498	1	form	form	NOUN
cjgl-2651	498	2	8863	8863	NUM
cjgl-2651	498	3	:	:	PUNCT
cjgl-2651	498	4	education	education	NOUN
cjgl-2651	498	5	credits	credit	NOUN
cjgl-2651	498	6	(	(	PUNCT
cjgl-2651	498	7	american	american	ADJ
cjgl-2651	498	8	opportunity	opportunity	NOUN
cjgl-2651	498	9	,	,	PUNCT
cjgl-2651	498	10	hope	hope	NOUN
cjgl-2651	498	11	,	,	PUNCT
cjgl-2651	498	12	and	and	CCONJ
cjgl-2651	498	13	lifetime	lifetime	NOUN
cjgl-2651	498	14	learning	learn	VERB
cjgl-2651	498	15	credits	credit	NOUN
cjgl-2651	498	16	)	)	PUNCT
cjgl-2651	498	17	,	,	PUNCT
cjgl-2651	498	18	at	at	ADP
cjgl-2651	498	19	i	i	PRON
cjgl-2651	498	20	pt	pt	VERB
cjgl-2651	498	21	.	.	PROPN
cjgl-2651	499	1	i	i	PROPN
cjgl-2651	499	2	,	,	PUNCT
cjgl-2651	499	3	i.	i.	PROPN
cjgl-2651	499	4	i(a)-(b	i(a)-(b	PROPN
cjgl-2651	499	5	)	)	PUNCT
cjgl-2651	499	6	(	(	PUNCT
cjgl-2651	499	7	2009	2009	NUM
cjgl-2651	499	8	)	)	PUNCT
cjgl-2651	499	9	;	;	PUNCT
cjgl-2651	499	10	i	i	PRON
cjgl-2651	499	11	d.	d.	PROPN
cjgl-2651	499	12	at	at	ADP
cjgl-2651	499	13	pt	pt	PROPN
cjgl-2651	499	14	.	.	PROPN
cjgl-2651	499	15	11	11	NUM
cjgl-2651	499	16	,	,	PUNCT
cjgl-2651	499	17	i.	i.	NOUN
cjgl-2651	499	18	3(a)-(b	3(a)-(b	NUM
cjgl-2651	499	19	)	)	PUNCT
cjgl-2651	499	20	;	;	PUNCT
cjgl-2651	499	21	i	i	PRON
cjgl-2651	499	22	d.	d.	PROPN
cjgl-2651	499	23	at	at	ADP
cjgl-2651	499	24	pt	pt	PROPN
cjgl-2651	499	25	.	.	PROPN
cjgl-2651	499	26	11	11	NUM
cjgl-2651	499	27	,	,	PUNCT
cjgl-2651	499	28	i.	i.	NOUN
cjgl-2651	499	29	5(a)-(b	5(a)-(b	NUM
cjgl-2651	499	30	)	)	PUNCT
cjgl-2651	499	31	;	;	PUNCT
cjgl-2651	499	32	i.r.s	i.r.s	PROPN
cjgl-2651	499	33	.	.	PUNCT
cjgl-2651	500	1	form	form	PROPN
cjgl-2651	500	2	8917	8917	NUM
cjgl-2651	500	3	:	:	PUNCT
cjgl-2651	500	4	tuition	tuition	NOUN
cjgl-2651	500	5	and	and	CCONJ
cjgl-2651	500	6	fees	fee	NOUN
cjgl-2651	500	7	deduction	deduction	NOUN
cjgl-2651	500	8	,	,	PUNCT
cjgl-2651	500	9	at	at	ADP
cjgl-2651	500	10	1	1	NUM
cjgl-2651	500	11	i.	i.	NOUN
cjgl-2651	500	12	i	i	PRON
cjgl-2651	500	13	(	(	PUNCT
cjgl-2651	500	14	a)-(b	a)-(b	NOUN
cjgl-2651	500	15	)	)	PUNCT
cjgl-2651	500	16	(	(	PUNCT
cjgl-2651	500	17	2009	2009	NUM
cjgl-2651	500	18	)	)	PUNCT
cjgl-2651	500	19	.	.	PUNCT
cjgl-2651	501	1	"	"	PUNCT
cjgl-2651	501	2	'	'	PUNCT
cjgl-2651	501	3	i.r.c	i.r.c	NOUN
cjgl-2651	501	4	.	.	PUNCT
cjgl-2651	502	1	§	§	PROPN
cjgl-2651	502	2	213(a	213(a	PROPN
cjgl-2651	502	3	)	)	PUNCT
cjgl-2651	502	4	(	(	PUNCT
cjgl-2651	502	5	incorporating	incorporate	VERB
cjgl-2651	502	6	the	the	DET
cjgl-2651	502	7	definition	definition	NOUN
cjgl-2651	502	8	of"dcpcndcnt	of"dcpcndcnt	ADV
cjgl-2651	502	9	"	"	PUNCT
cjgl-2651	502	10	in	in	ADP
cjgl-2651	502	11	§	§	PROPN
cjgl-2651	502	12	152	152	NUM
cjgl-2651	502	13	,	,	PUNCT
cjgl-2651	502	14	but	but	CCONJ
cjgl-2651	502	15	without	without	ADP
cjgl-2651	502	16	regard	regard	NOUN
cjgl-2651	502	17	to	to	ADP
cjgl-2651	502	18	paragraphs	paragraph	NOUN
cjgl-2651	502	19	(	(	PUNCT
cjgl-2651	502	20	b)(i	b)(i	NUM
cjgl-2651	502	21	)	)	PUNCT
cjgl-2651	502	22	,	,	PUNCT
cjgl-2651	502	23	(	(	PUNCT
cjgl-2651	502	24	b)(2	b)(2	X
cjgl-2651	502	25	)	)	PUNCT
cjgl-2651	502	26	,	,	PUNCT
cjgl-2651	502	27	and	and	CCONJ
cjgl-2651	502	28	(	(	PUNCT
cjgl-2651	502	29	d)(i)(b	d)(i)(b	PROPN
cjgl-2651	502	30	)	)	PUNCT
cjgl-2651	502	31	of	of	ADP
cjgl-2651	502	32	that	that	DET
cjgl-2651	502	33	section	section	NOUN
cjgl-2651	502	34	)	)	PUNCT
cjgl-2651	502	35	.	.	PUNCT
cjgl-2651	503	1	82	82	NUM
cjgl-2651	503	2	see	see	VERB
cjgl-2651	503	3	form	form	NOUN
cjgl-2651	503	4	1040	1040	NUM
cjgl-2651	503	5	,	,	PUNCT
cjgl-2651	503	6	supra	supra	PROPN
cjgl-2651	503	7	note	note	PROPN
cjgl-2651	503	8	26	26	NUM
cjgl-2651	503	9	,	,	PUNCT
cjgl-2651	503	10	at	at	ADP
cjgl-2651	503	11	i	i	PRON
cjgl-2651	503	12	1	1	NUM
cjgl-2651	503	13	.	.	NUM
cjgl-2651	503	14	29	29	NUM
cjgl-2651	503	15	(	(	PUNCT
cjgl-2651	503	16	no	no	DET
cjgl-2651	503	17	rcporting	rcporting	NOUN
cjgl-2651	503	18	requirements	requirement	NOUN
cjgl-2651	503	19	mentioned	mention	VERB
cjgl-2651	503	20	)	)	PUNCT
cjgl-2651	503	21	;	;	PUNCT
cjgl-2651	503	22	form	form	VERB
cjgl-2651	503	23	1040	1040	NUM
cjgl-2651	503	24	instructions	instruction	NOUN
cjgl-2651	503	25	,	,	PUNCT
cjgl-2651	503	26	supra	supra	PROPN
cjgl-2651	503	27	note	note	NOUN
cjgl-2651	503	28	79	79	NUM
cjgl-2651	503	29	,	,	PUNCT
cjgl-2651	503	30	at	at	ADP
cjgl-2651	503	31	30	30	NUM
cjgl-2651	503	32	-	-	SYM
cjgl-2651	503	33	31	31	NUM
cjgl-2651	503	34	(	(	PUNCT
cjgl-2651	503	35	same	same	ADJ
cjgl-2651	503	36	)	)	PUNCT
cjgl-2651	503	37	.	.	PUNCT
cjgl-2651	504	1	'	'	PUNCT
cjgl-2651	504	2	3	3	NUM
cjgl-2651	504	3	see	see	VERB
cjgl-2651	504	4	infra	infra	NOUN
cjgl-2651	504	5	note	note	VERB
cjgl-2651	504	6	134	134	NUM
cjgl-2651	504	7	.	.	PUNCT
cjgl-2651	504	8	84	84	NUM
cjgl-2651	504	9	i.r.c	i.r.c	NOUN
cjgl-2651	504	10	.	.	PUNCT
cjgl-2651	505	1	§	§	PROPN
cjgl-2651	505	2	24(a	24(a	NUM
cjgl-2651	505	3	)	)	PUNCT
cjgl-2651	505	4	,	,	PUNCT
cjgl-2651	505	5	(	(	PUNCT
cjgl-2651	505	6	c	c	NOUN
cjgl-2651	505	7	)	)	PUNCT
cjgl-2651	505	8	.	.	PUNCT
cjgl-2651	506	1	columbia	columbia	PROPN
cjgl-2651	506	2	journal	journal	PROPN
cjgl-2651	506	3	of	of	ADP
cjgl-2651	506	4	gender	gender	NOUN
cjgl-2651	506	5	and	and	CCONJ
cjgl-2651	506	6	law	law	NOUN
cjgl-2651	506	7	dependents	dependent	NOUN
cjgl-2651	506	8	covered	cover	VERB
cjgl-2651	506	9	by	by	ADP
cjgl-2651	506	10	§	§	PROPN
cjgl-2651	506	11	24	24	NUM
cjgl-2651	506	12	are	be	AUX
cjgl-2651	506	13	also	also	ADV
cjgl-2651	506	14	covered	cover	VERB
cjgl-2651	506	15	by	by	ADP
cjgl-2651	506	16	the	the	DET
cjgl-2651	506	17	identification	identification	NOUN
cjgl-2651	506	18	and	and	CCONJ
cjgl-2651	506	19	documentation	documentation	NOUN
cjgl-2651	506	20	requirement	requirement	NOUN
cjgl-2651	506	21	of	of	ADP
cjgl-2651	506	22	§	§	PROPN
cjgl-2651	506	23	151	151	NUM
cjgl-2651	506	24	(	(	PUNCT
cjgl-2651	506	25	e	e	NOUN
cjgl-2651	506	26	)	)	PUNCT
cjgl-2651	506	27	,	,	PUNCT
cjgl-2651	506	28	not	not	PART
cjgl-2651	506	29	all	all	DET
cjgl-2651	506	30	dependents	dependent	NOUN
cjgl-2651	506	31	identified	identify	VERB
cjgl-2651	506	32	on	on	ADP
cjgl-2651	506	33	the	the	DET
cjgl-2651	506	34	taxpayer	taxpayer	NOUN
cjgl-2651	506	35	's	's	PART
cjgl-2651	506	36	return	return	NOUN
cjgl-2651	506	37	as	as	ADP
cjgl-2651	506	38	eligible	eligible	ADJ
cjgl-2651	506	39	for	for	ADP
cjgl-2651	506	40	an	an	DET
cjgl-2651	506	41	additional	additional	ADJ
cjgl-2651	506	42	personal	personal	ADJ
cjgl-2651	506	43	exemption	exemption	NOUN
cjgl-2651	506	44	will	will	AUX
cjgl-2651	506	45	support	support	VERB
cjgl-2651	506	46	a	a	DET
cjgl-2651	506	47	claim	claim	NOUN
cjgl-2651	506	48	for	for	ADP
cjgl-2651	506	49	the	the	DET
cjgl-2651	506	50	child	child	NOUN
cjgl-2651	506	51	tax	tax	NOUN
cjgl-2651	506	52	credit	credit	NOUN
cjgl-2651	506	53	.	.	PUNCT
cjgl-2651	507	1	this	this	PRON
cjgl-2651	507	2	creates	create	VERB
cjgl-2651	507	3	a	a	DET
cjgl-2651	507	4	potential	potential	ADJ
cjgl-2651	507	5	gap	gap	NOUN
cjgl-2651	507	6	in	in	ADP
cjgl-2651	507	7	the	the	DET
cjgl-2651	507	8	opposite	opposite	ADJ
cjgl-2651	507	9	direction	direction	NOUN
cjgl-2651	507	10	of	of	ADP
cjgl-2651	507	11	§	§	PROPN
cjgl-2651	507	12	213	213	NUM
cjgl-2651	507	13	;	;	PUNCT
cjgl-2651	507	14	that	that	PRON
cjgl-2651	507	15	is	is	ADV
cjgl-2651	507	16	,	,	PUNCT
cjgl-2651	507	17	it	it	PRON
cjgl-2651	507	18	gives	give	VERB
cjgl-2651	507	19	rise	rise	NOUN
cjgl-2651	507	20	to	to	ADP
cjgl-2651	507	21	the	the	DET
cjgl-2651	507	22	possibility	possibility	NOUN
cjgl-2651	507	23	of	of	ADP
cjgl-2651	507	24	misleading	mislead	VERB
cjgl-2651	507	25	overdocumentation	overdocumentation	NOUN
cjgl-2651	507	26	.	.	PUNCT
cjgl-2651	508	1	this	this	PRON
cjgl-2651	508	2	opens	open	VERB
cjgl-2651	508	3	the	the	DET
cjgl-2651	508	4	door	door	NOUN
cjgl-2651	508	5	to	to	ADP
cjgl-2651	508	6	potential	potential	ADJ
cjgl-2651	508	7	errors	error	NOUN
cjgl-2651	508	8	and	and	CCONJ
cjgl-2651	508	9	abuse	abuse	NOUN
cjgl-2651	508	10	in	in	ADP
cjgl-2651	508	11	claims	claim	NOUN
cjgl-2651	508	12	for	for	ADP
cjgl-2651	508	13	the	the	DET
cjgl-2651	508	14	child	child	NOUN
cjgl-2651	508	15	tax	tax	NOUN
cjgl-2651	508	16	credit	credit	NOUN
cjgl-2651	508	17	.	.	PUNCT
cjgl-2651	509	1	a	a	DET
cjgl-2651	509	2	taxpayer	taxpayer	NOUN
cjgl-2651	509	3	who	who	PRON
cjgl-2651	509	4	does	do	AUX
cjgl-2651	509	5	not	not	PART
cjgl-2651	509	6	carefully	carefully	ADV
cjgl-2651	509	7	walk	walk	VERB
cjgl-2651	509	8	through	through	ADP
cjgl-2651	509	9	the	the	DET
cjgl-2651	509	10	instructions	instruction	NOUN
cjgl-2651	509	11	in	in	ADP
cjgl-2651	509	12	three	three	NUM
cjgl-2651	509	13	different	different	ADJ
cjgl-2651	509	14	places	place	NOUN
cjgl-2651	509	15	85	85	NUM
cjgl-2651	509	16	might	might	AUX
cjgl-2651	509	17	mistakenly	mistakenly	ADV
cjgl-2651	509	18	believe	believe	VERB
cjgl-2651	509	19	or	or	CCONJ
cjgl-2651	509	20	assume	assume	VERB
cjgl-2651	509	21	that	that	SCONJ
cjgl-2651	509	22	a	a	DET
cjgl-2651	509	23	child	child	NOUN
cjgl-2651	509	24	properly	properly	ADV
cjgl-2651	509	25	documented	document	VERB
cjgl-2651	509	26	for	for	ADP
cjgl-2651	509	27	purposes	purpose	NOUN
cjgl-2651	509	28	of	of	ADP
cjgl-2651	509	29	claiming	claim	VERB
cjgl-2651	509	30	the	the	DET
cjgl-2651	509	31	additional	additional	ADJ
cjgl-2651	509	32	personal	personal	ADJ
cjgl-2651	509	33	exemption	exemption	NOUN
cjgl-2651	509	34	also	also	ADV
cjgl-2651	509	35	qualifies	qualify	VERB
cjgl-2651	509	36	for	for	ADP
cjgl-2651	509	37	the	the	DET
cjgl-2651	509	38	child	child	NOUN
cjgl-2651	509	39	tax	tax	NOUN
cjgl-2651	509	40	credit	credit	NOUN
cjgl-2651	509	41	.	.	PUNCT
cjgl-2651	510	1	again	again	ADV
cjgl-2651	510	2	,	,	PUNCT
cjgl-2651	510	3	the	the	DET
cjgl-2651	510	4	only	only	ADJ
cjgl-2651	510	5	check	check	NOUN
cjgl-2651	510	6	on	on	ADP
cjgl-2651	510	7	the	the	DET
cjgl-2651	510	8	propriety	propriety	NOUN
cjgl-2651	510	9	of	of	ADP
cjgl-2651	510	10	a	a	DET
cjgl-2651	510	11	claimed	claim	VERB
cjgl-2651	510	12	deduction	deduction	NOUN
cjgl-2651	510	13	will	will	AUX
cjgl-2651	510	14	come	come	VERB
cjgl-2651	510	15	in	in	ADP
cjgl-2651	510	16	the	the	DET
cjgl-2651	510	17	highly	highly	ADV
cjgl-2651	510	18	unlikely	unlikely	ADJ
cjgl-2651	510	19	event	event	NOUN
cjgl-2651	510	20	that	that	PRON
cjgl-2651	510	21	the	the	DET
cjgl-2651	510	22	irs	irs	PROPN
cjgl-2651	510	23	audits	audits	VERB
cjgl-2651	510	24	the	the	DET
cjgl-2651	510	25	taxpayer	taxpayer	NOUN
cjgl-2651	510	26	.	.	PUNCT
cjgl-2651	511	1	8	8	NUM
cjgl-2651	511	2	6	6	NUM
cjgl-2651	511	3	b.	b.	NOUN
cjgl-2651	511	4	gaps	gap	NOUN
cjgl-2651	511	5	filled	fill	VERB
cjgl-2651	511	6	,	,	PUNCT
cjgl-2651	511	7	unfilled	unfilled	ADJ
cjgl-2651	511	8	,	,	PUNCT
cjgl-2651	511	9	and	and	CCONJ
cjgl-2651	511	10	overfilled	overfill	VERB
cjgl-2651	511	11	this	this	DET
cjgl-2651	511	12	potential	potential	NOUN
cjgl-2651	511	13	for	for	ADP
cjgl-2651	511	14	underand	underand	NOUN
cjgl-2651	511	15	overdocumentation	overdocumentation	NOUN
cjgl-2651	511	16	of	of	ADP
cjgl-2651	511	17	dependents	dependent	NOUN
cjgl-2651	511	18	highlights	highlight	VERB
cjgl-2651	511	19	the	the	DET
cjgl-2651	511	20	need	need	NOUN
cjgl-2651	511	21	for	for	ADP
cjgl-2651	511	22	specific	specific	ADJ
cjgl-2651	511	23	corrective	corrective	ADJ
cjgl-2651	511	24	measures	measure	NOUN
cjgl-2651	511	25	that	that	PRON
cjgl-2651	511	26	deter	deter	VERB
cjgl-2651	511	27	false	false	ADJ
cjgl-2651	511	28	or	or	CCONJ
cjgl-2651	511	29	erroneous	erroneous	ADJ
cjgl-2651	511	30	claims	claim	NOUN
cjgl-2651	511	31	by	by	ADP
cjgl-2651	511	32	taxpayers	taxpayer	NOUN
cjgl-2651	511	33	and	and	CCONJ
cjgl-2651	511	34	foster	foster	ADJ
cjgl-2651	511	35	compliance	compliance	NOUN
cjgl-2651	511	36	with	with	ADP
cjgl-2651	511	37	the	the	DET
cjgl-2651	511	38	terms	term	NOUN
cjgl-2651	511	39	of	of	ADP
cjgl-2651	511	40	the	the	DET
cjgl-2651	511	41	relevant	relevant	ADJ
cjgl-2651	511	42	code	code	NOUN
cjgl-2651	511	43	provisions	provision	NOUN
cjgl-2651	511	44	.	.	PUNCT
cjgl-2651	512	1	yet	yet	ADV
cjgl-2651	512	2	,	,	PUNCT
cjgl-2651	512	3	a	a	DET
cjgl-2651	512	4	review	review	NOUN
cjgl-2651	512	5	of	of	ADP
cjgl-2651	512	6	these	these	DET
cjgl-2651	512	7	provisions	provision	NOUN
cjgl-2651	512	8	reveals	reveal	VERB
cjgl-2651	512	9	a	a	DET
cjgl-2651	512	10	haphazard	haphazard	ADJ
cjgl-2651	512	11	,	,	PUNCT
cjgl-2651	512	12	uncoordinated	uncoordinated	ADJ
cjgl-2651	512	13	approach	approach	NOUN
cjgl-2651	512	14	to	to	ADP
cjgl-2651	512	15	filling	fill	VERB
cjgl-2651	512	16	these	these	DET
cjgl-2651	512	17	potential	potential	ADJ
cjgl-2651	512	18	gaps	gap	NOUN
cjgl-2651	512	19	.	.	PUNCT
cjgl-2651	513	1	on	on	ADP
cjgl-2651	513	2	one	one	NUM
cjgl-2651	513	3	hand	hand	NOUN
cjgl-2651	513	4	,	,	PUNCT
cjgl-2651	513	5	the	the	DET
cjgl-2651	513	6	independent	independent	ADJ
cjgl-2651	513	7	identification	identification	NOUN
cjgl-2651	513	8	and	and	CCONJ
cjgl-2651	513	9	documentation	documentation	NOUN
cjgl-2651	513	10	requirements	requirement	NOUN
cjgl-2651	513	11	in	in	ADP
cjgl-2651	513	12	the	the	DET
cjgl-2651	513	13	dependent	dependent	ADJ
cjgl-2651	513	14	care	care	NOUN
cjgl-2651	513	15	credit	credit	NOUN
cjgl-2651	513	16	and	and	CCONJ
cjgl-2651	513	17	the	the	DET
cjgl-2651	513	18	earned	earn	VERB
cjgl-2651	513	19	income	income	NOUN
cjgl-2651	513	20	credit	credit	NOUN
cjgl-2651	513	21	ensure	ensure	VERB
cjgl-2651	513	22	that	that	SCONJ
cjgl-2651	513	23	the	the	DET
cjgl-2651	513	24	use	use	NOUN
cjgl-2651	513	25	of	of	ADP
cjgl-2651	513	26	a	a	DET
cjgl-2651	513	27	concomitantly	concomitantly	ADV
cjgl-2651	513	28	narrower	narrow	ADJ
cjgl-2651	513	29	and	and	CCONJ
cjgl-2651	513	30	broader	broad	ADJ
cjgl-2651	513	31	definition	definition	NOUN
cjgl-2651	513	32	of	of	ADP
cjgl-2651	513	33	"	"	PUNCT
cjgl-2651	513	34	dependent	dependent	ADJ
cjgl-2651	513	35	"	"	PUNCT
cjgl-2651	513	36	in	in	ADP
cjgl-2651	513	37	these	these	DET
cjgl-2651	513	38	provisions	provision	NOUN
cjgl-2651	513	39	will	will	AUX
cjgl-2651	513	40	not	not	PART
cjgl-2651	513	41	give	give	VERB
cjgl-2651	513	42	rise	rise	NOUN
cjgl-2651	513	43	to	to	ADP
cjgl-2651	513	44	either	either	CCONJ
cjgl-2651	513	45	an	an	DET
cjgl-2651	513	46	underor	underor	NOUN
cjgl-2651	513	47	overdocumentation	overdocumentation	NOUN
cjgl-2651	513	48	problem	problem	NOUN
cjgl-2651	513	49	.	.	PUNCT
cjgl-2651	514	1	87	87	NUM
cjgl-2651	514	2	in	in	ADP
cjgl-2651	514	3	addition	addition	NOUN
cjgl-2651	514	4	,	,	PUNCT
cjgl-2651	514	5	the	the	DET
cjgl-2651	514	6	irs	irs	PROPN
cjgl-2651	514	7	has	have	AUX
cjgl-2651	514	8	itself	itself	PRON
cjgl-2651	514	9	taken	take	VERB
cjgl-2651	514	10	steps	step	NOUN
cjgl-2651	514	11	to	to	PART
cjgl-2651	514	12	cure	cure	VERB
cjgl-2651	514	13	the	the	DET
cjgl-2651	514	14	possibility	possibility	NOUN
cjgl-2651	514	15	of	of	ADP
cjgl-2651	514	16	overdocumentation	overdocumentation	NOUN
cjgl-2651	514	17	with	with	ADP
cjgl-2651	514	18	regard	regard	NOUN
cjgl-2651	514	19	to	to	ADP
cjgl-2651	514	20	the	the	DET
cjgl-2651	514	21	child	child	NOUN
cjgl-2651	514	22	tax	tax	NOUN
cjgl-2651	514	23	credit	credit	NOUN
cjgl-2651	514	24	by	by	ADP
cjgl-2651	514	25	requiring	require	VERB
cjgl-2651	514	26	taxpayers	taxpayer	NOUN
cjgl-2651	514	27	to	to	PART
cjgl-2651	514	28	check	check	VERB
cjgl-2651	514	29	a	a	DET
cjgl-2651	514	30	box	box	NOUN
cjgl-2651	514	31	next	next	ADV
cjgl-2651	514	32	to	to	ADP
cjgl-2651	514	33	those	those	DET
cjgl-2651	514	34	dependents	dependent	NOUN
cjgl-2651	514	35	for	for	ADP
cjgl-2651	514	36	whom	whom	PRON
cjgl-2651	514	37	the	the	DET
cjgl-2651	514	38	taxpayer	taxpayer	NOUN
cjgl-2651	514	39	may	may	AUX
cjgl-2651	514	40	claim	claim	VERB
cjgl-2651	514	41	an	an	DET
cjgl-2651	514	42	additional	additional	ADJ
cjgl-2651	514	43	personal	personal	ADJ
cjgl-2651	514	44	exemption	exemption	NOUN
cjgl-2651	514	45	and	and	CCONJ
cjgl-2651	514	46	who	who	PRON
cjgl-2651	514	47	render	render	VERB
cjgl-2651	514	48	the	the	DET
cjgl-2651	514	49	taxpayer	taxpayer	NOUN
cjgl-2651	514	50	eligible	eligible	ADJ
cjgl-2651	514	51	to	to	PART
cjgl-2651	514	52	claim	claim	VERB
cjgl-2651	514	53	the	the	DET
cjgl-2651	514	54	child	child	NOUN
cjgl-2651	514	55	tax	tax	NOUN
cjgl-2651	514	56	credit	credit	NOUN
cjgl-2651	514	57	.	.	PUNCT
cjgl-2651	515	1	88	88	NUM
cjgl-2651	515	2	on	on	ADP
cjgl-2651	515	3	the	the	DET
cjgl-2651	515	4	other	other	ADJ
cjgl-2651	515	5	hand	hand	NOUN
cjgl-2651	515	6	,	,	PUNCT
cjgl-2651	515	7	§	§	PROPN
cjgl-2651	515	8	24	24	NUM
cjgl-2651	515	9	contains	contain	VERB
cjgl-2651	515	10	an	an	DET
cjgl-2651	515	11	independent	independent	ADJ
cjgl-2651	515	12	documentation	documentation	NOUN
cjgl-2651	515	13	requirement	requirement	NOUN
cjgl-2651	515	14	-even	-even	VERB
cjgl-2651	515	15	though	though	SCONJ
cjgl-2651	515	16	that	that	DET
cjgl-2651	515	17	requirement	requirement	NOUN
cjgl-2651	515	18	is	be	AUX
cjgl-2651	515	19	duplicative	duplicative	ADJ
cjgl-2651	515	20	of	of	ADP
cjgl-2651	515	21	the	the	DET
cjgl-2651	515	22	85	85	NUM
cjgl-2651	515	23	form	form	NOUN
cjgl-2651	515	24	1040	1040	NUM
cjgl-2651	515	25	instructions	instruction	NOUN
cjgl-2651	515	26	,	,	PUNCT
cjgl-2651	515	27	supra	supra	PROPN
cjgl-2651	515	28	note	note	NOUN
cjgl-2651	515	29	79	79	NUM
cjgl-2651	515	30	,	,	PUNCT
cjgl-2651	515	31	at	at	ADP
cjgl-2651	515	32	17	17	NUM
cjgl-2651	515	33	,	,	PUNCT
cjgl-2651	515	34	42	42	NUM
cjgl-2651	515	35	-	-	SYM
cjgl-2651	515	36	44	44	NUM
cjgl-2651	515	37	,	,	PUNCT
cjgl-2651	515	38	72	72	NUM
cjgl-2651	515	39	.	.	PUNCT
cjgl-2651	515	40	86	86	NUM
cjgl-2651	515	41	see	see	VERB
cjgl-2651	515	42	infra	infra	NOUN
cjgl-2651	515	43	note	note	VERB
cjgl-2651	515	44	134	134	NUM
cjgl-2651	515	45	.	.	PUNCT
cjgl-2651	516	1	87	87	NUM
cjgl-2651	516	2	i.r.c	i.r.c	NOUN
cjgl-2651	516	3	.	.	PUNCT
cjgl-2651	517	1	§	§	PROPN
cjgl-2651	517	2	§	§	PROPN
cjgl-2651	517	3	21(e)(10	21(e)(10	NUM
cjgl-2651	517	4	)	)	PUNCT
cjgl-2651	517	5	,	,	PUNCT
cjgl-2651	517	6	32(c)(3)(d	32(c)(3)(d	NUM
cjgl-2651	517	7	)	)	PUNCT
cjgl-2651	517	8	.	.	PUNCT
cjgl-2651	518	1	88	88	NUM
cjgl-2651	518	2	form	form	NOUN
cjgl-2651	518	3	1040	1040	NUM
cjgl-2651	518	4	,	,	PUNCT
cjgl-2651	518	5	supra	supra	PROPN
cjgl-2651	518	6	note	note	PROPN
cjgl-2651	518	7	26	26	NUM
cjgl-2651	518	8	,	,	PUNCT
cjgl-2651	518	9	at	at	ADP
cjgl-2651	518	10	i	i	PRON
cjgl-2651	518	11	1	1	NUM
cjgl-2651	518	12	.	.	PUNCT
cjgl-2651	518	13	6(c)(4	6(c)(4	NUM
cjgl-2651	518	14	)	)	PUNCT
cjgl-2651	518	15	.	.	PUNCT
cjgl-2651	519	1	columbia	columbia	PROPN
cjgl-2651	519	2	journal	journal	PROPN
cjgl-2651	519	3	of	of	ADP
cjgl-2651	519	4	gender	gender	NOUN
cjgl-2651	519	5	and	and	CCONJ
cjgl-2651	519	6	law	law	NOUN
cjgl-2651	519	7	documentation	documentation	NOUN
cjgl-2651	519	8	requirement	requirement	NOUN
cjgl-2651	519	9	in	in	ADP
cjgl-2651	519	10	§	§	PROPN
cjgl-2651	519	11	151(e	151(e	PROPN
cjgl-2651	519	12	)	)	PUNCT
cjgl-2651	519	13	,	,	PUNCT
cjgl-2651	519	14	which	which	PRON
cjgl-2651	519	15	applies	apply	VERB
cjgl-2651	519	16	to	to	ADP
cjgl-2651	519	17	each	each	PRON
cjgl-2651	519	18	and	and	CCONJ
cjgl-2651	519	19	every	every	ADV
cjgl-2651	519	20	dependent	dependent	ADJ
cjgl-2651	519	21	for	for	ADP
cjgl-2651	519	22	whom	whom	PRON
cjgl-2651	519	23	a	a	DET
cjgl-2651	519	24	child	child	NOUN
cjgl-2651	519	25	tax	tax	NOUN
cjgl-2651	519	26	credit	credit	NOUN
cjgl-2651	519	27	may	may	AUX
cjgl-2651	519	28	be	be	AUX
cjgl-2651	519	29	claimed	claim	VERB
cjgl-2651	519	30	.	.	PUNCT
cjgl-2651	520	1	89	89	NUM
cjgl-2651	521	1	the	the	DET
cjgl-2651	521	2	same	same	ADJ
cjgl-2651	521	3	is	be	AUX
cjgl-2651	521	4	true	true	ADJ
cjgl-2651	521	5	of	of	ADP
cjgl-2651	521	6	the	the	DET
cjgl-2651	521	7	american	american	ADJ
cjgl-2651	521	8	opportunity	opportunity	NOUN
cjgl-2651	521	9	,	,	PUNCT
cjgl-2651	521	10	hope	hope	NOUN
cjgl-2651	521	11	,	,	PUNCT
cjgl-2651	521	12	and	and	CCONJ
cjgl-2651	521	13	lifetime	lifetime	NOUN
cjgl-2651	521	14	learning	learn	VERB
cjgl-2651	521	15	credits	credit	NOUN
cjgl-2651	521	16	and	and	CCONJ
cjgl-2651	521	17	the	the	DET
cjgl-2651	521	18	tuition	tuition	NOUN
cjgl-2651	521	19	deduction	deduction	NOUN
cjgl-2651	521	20	,	,	PUNCT
cjgl-2651	521	21	which	which	PRON
cjgl-2651	521	22	,	,	PUNCT
cjgl-2651	521	23	as	as	SCONJ
cjgl-2651	521	24	described	describe	VERB
cjgl-2651	521	25	above	above	ADV
cjgl-2651	521	26	,	,	PUNCT
cjgl-2651	521	27	employ	employ	VERB
cjgl-2651	521	28	definitions	definition	NOUN
cjgl-2651	521	29	of	of	ADP
cjgl-2651	521	30	"	"	PUNCT
cjgl-2651	521	31	dependent	dependent	ADJ
cjgl-2651	521	32	"	"	PUNCT
cjgl-2651	521	33	that	that	PRON
cjgl-2651	521	34	are	be	AUX
cjgl-2651	521	35	coextensive	coextensive	ADJ
cjgl-2651	521	36	with	with	ADP
cjgl-2651	521	37	that	that	PRON
cjgl-2651	521	38	employed	employ	VERB
cjgl-2651	521	39	by	by	ADP
cjgl-2651	521	40	§	§	PROPN
cjgl-2651	521	41	151(e	151(e	PROPN
cjgl-2651	521	42	)	)	PUNCT
cjgl-2651	521	43	,	,	PUNCT
cjgl-2651	521	44	yet	yet	ADV
cjgl-2651	521	45	contain	contain	VERB
cjgl-2651	521	46	their	their	PRON
cjgl-2651	521	47	own	own	ADJ
cjgl-2651	521	48	independent	independent	ADJ
cjgl-2651	521	49	documentation	documentation	NOUN
cjgl-2651	521	50	requirements	requirement	NOUN
cjgl-2651	521	51	.	.	PUNCT
cjgl-2651	522	1	9	9	NUM
cjgl-2651	522	2	"	"	PUNCT
cjgl-2651	522	3	the	the	DET
cjgl-2651	522	4	other	other	ADJ
cjgl-2651	522	5	deduction	deduction	NOUN
cjgl-2651	522	6	and	and	CCONJ
cjgl-2651	522	7	credit	credit	NOUN
cjgl-2651	522	8	provisions	provision	NOUN
cjgl-2651	522	9	employ	employ	VERB
cjgl-2651	522	10	definitions	definition	NOUN
cjgl-2651	522	11	of	of	ADP
cjgl-2651	522	12	"	"	PUNCT
cjgl-2651	522	13	dependent	dependent	ADJ
cjgl-2651	522	14	"	"	PUNCT
cjgl-2651	522	15	that	that	PRON
cjgl-2651	522	16	depart	depart	VERB
cjgl-2651	522	17	from	from	ADP
cjgl-2651	522	18	that	that	PRON
cjgl-2651	522	19	employed	employ	VERB
cjgl-2651	522	20	in	in	ADP
cjgl-2651	522	21	§	§	PROPN
cjgl-2651	522	22	151	151	NUM
cjgl-2651	522	23	,	,	PUNCT
cjgl-2651	522	24	thereby	thereby	ADV
cjgl-2651	522	25	creating	create	VERB
cjgl-2651	522	26	potential	potential	ADJ
cjgl-2651	522	27	gaps	gap	NOUN
cjgl-2651	522	28	in	in	ADP
cjgl-2651	522	29	the	the	DET
cjgl-2651	522	30	coverage	coverage	NOUN
cjgl-2651	522	31	of	of	ADP
cjgl-2651	522	32	its	its	PRON
cjgl-2651	522	33	de	de	X
cjgl-2651	522	34	facto	facto	X
cjgl-2651	522	35	documentation	documentation	NOUN
cjgl-2651	522	36	requirement	requirement	NOUN
cjgl-2651	522	37	;	;	PUNCT
cjgl-2651	522	38	however	however	ADV
cjgl-2651	522	39	,	,	PUNCT
cjgl-2651	522	40	none	none	NOUN
cjgl-2651	522	41	of	of	ADP
cjgl-2651	522	42	those	those	DET
cjgl-2651	522	43	provisions	provision	NOUN
cjgl-2651	522	44	contains	contain	VERB
cjgl-2651	522	45	an	an	DET
cjgl-2651	522	46	independent	independent	ADJ
cjgl-2651	522	47	documentation	documentation	NOUN
cjgl-2651	522	48	requirement	requirement	NOUN
cjgl-2651	522	49	that	that	PRON
cjgl-2651	522	50	would	would	AUX
cjgl-2651	522	51	fill	fill	VERB
cjgl-2651	522	52	that	that	DET
cjgl-2651	522	53	gap	gap	NOUN
cjgl-2651	522	54	.	.	PUNCT
cjgl-2651	523	1	9	9	NUM
cjgl-2651	523	2	'	'	SYM
cjgl-2651	523	3	3	3	NUM
cjgl-2651	523	4	.	.	NOUN
cjgl-2651	523	5	overlap	overlap	NOUN
cjgl-2651	523	6	with	with	ADP
cjgl-2651	523	7	exclusions	exclusion	NOUN
cjgl-2651	523	8	relating	relate	VERB
cjgl-2651	523	9	to	to	ADP
cjgl-2651	523	10	dependents	dependent	NOUN
cjgl-2651	523	11	a.	a.	NOUN
cjgl-2651	523	12	fringe	fringe	NOUN
cjgl-2651	523	13	benefits	benefit	NOUN
cjgl-2651	523	14	these	these	DET
cjgl-2651	523	15	same	same	ADJ
cjgl-2651	523	16	variations	variation	NOUN
cjgl-2651	523	17	and	and	CCONJ
cjgl-2651	523	18	gaps	gap	NOUN
cjgl-2651	523	19	are	be	AUX
cjgl-2651	523	20	found	find	VERB
cjgl-2651	523	21	in	in	ADP
cjgl-2651	523	22	code	code	NOUN
cjgl-2651	523	23	provisions	provision	NOUN
cjgl-2651	523	24	that	that	PRON
cjgl-2651	523	25	afford	afford	VERB
cjgl-2651	523	26	exclusions	exclusion	NOUN
cjgl-2651	523	27	from	from	ADP
cjgl-2651	523	28	gross	gross	ADJ
cjgl-2651	523	29	income	income	NOUN
cjgl-2651	523	30	.	.	PUNCT
cjgl-2651	524	1	the	the	DET
cjgl-2651	524	2	code	code	NOUN
cjgl-2651	524	3	provisions	provision	NOUN
cjgl-2651	524	4	that	that	PRON
cjgl-2651	524	5	allow	allow	VERB
cjgl-2651	524	6	a	a	DET
cjgl-2651	524	7	taxpayer	taxpayer	NOUN
cjgl-2651	524	8	to	to	PART
cjgl-2651	524	9	exclude	exclude	VERB
cjgl-2651	524	10	from	from	ADP
cjgl-2651	524	11	gross	gross	ADJ
cjgl-2651	524	12	income	income	NOUN
cjgl-2651	524	13	fringe	fringe	NOUN
cjgl-2651	524	14	benefits	benefit	NOUN
cjgl-2651	524	15	provided	provide	VERB
cjgl-2651	524	16	to	to	ADP
cjgl-2651	524	17	family	family	NOUN
cjgl-2651	524	18	members	member	NOUN
cjgl-2651	524	19	by	by	ADP
cjgl-2651	524	20	an	an	DET
cjgl-2651	524	21	employer	employer	NOUN
cjgl-2651	524	22	include	include	VERB
cjgl-2651	524	23	§	§	PROPN
cjgl-2651	524	24	101	101	NUM
cjgl-2651	524	25	(	(	PUNCT
cjgl-2651	524	26	survivor	survivor	NOUN
cjgl-2651	524	27	benefits	benefit	NOUN
cjgl-2651	524	28	provided	provide	VERB
cjgl-2651	524	29	to	to	ADP
cjgl-2651	524	30	family	family	NOUN
cjgl-2651	524	31	members	member	NOUN
cjgl-2651	524	32	of	of	ADP
cjgl-2651	524	33	a	a	DET
cjgl-2651	524	34	public	public	ADJ
cjgl-2651	524	35	safety	safety	NOUN
cjgl-2651	524	36	officer	officer	NOUN
cjgl-2651	524	37	killed	kill	VERB
cjgl-2651	524	38	in	in	ADP
cjgl-2651	524	39	the	the	DET
cjgl-2651	524	40	line	line	NOUN
cjgl-2651	524	41	of	of	ADP
cjgl-2651	524	42	duty	duty	NOUN
cjgl-2651	524	43	)	)	PUNCT
cjgl-2651	524	44	,	,	PUNCT
cjgl-2651	524	45	§	§	PROPN
cjgl-2651	524	46	§	§	PROPN
cjgl-2651	524	47	105	105	NUM
cjgl-2651	524	48	and	and	CCONJ
cjgl-2651	524	49	106	106	NUM
cjgl-2651	524	50	(	(	PUNCT
cjgl-2651	524	51	employer	employer	NOUN
cjgl-2651	524	52	-	-	PUNCT
cjgl-2651	524	53	provided	provide	VERB
cjgl-2651	524	54	medical	medical	ADJ
cjgl-2651	524	55	care	care	NOUN
cjgl-2651	524	56	)	)	PUNCT
cjgl-2651	524	57	,	,	PUNCT
cjgl-2651	524	58	§	§	PROPN
cjgl-2651	524	59	117	117	NUM
cjgl-2651	524	60	(	(	PUNCT
cjgl-2651	524	61	tuition	tuition	NOUN
cjgl-2651	524	62	benefits	benefit	NOUN
cjgl-2651	524	63	provided	provide	VERB
cjgl-2651	524	64	to	to	ADP
cjgl-2651	524	65	the	the	DET
cjgl-2651	524	66	family	family	NOUN
cjgl-2651	524	67	members	member	NOUN
cjgl-2651	524	68	of	of	ADP
cjgl-2651	524	69	an	an	DET
cjgl-2651	524	70	employee	employee	NOUN
cjgl-2651	524	71	of	of	ADP
cjgl-2651	524	72	an	an	DET
cjgl-2651	524	73	educational	educational	ADJ
cjgl-2651	524	74	organization	organization	NOUN
cjgl-2651	524	75	)	)	PUNCT
cjgl-2651	524	76	,	,	PUNCT
cjgl-2651	524	77	§	§	PROPN
cjgl-2651	524	78	119	119	NUM
cjgl-2651	524	79	(	(	PUNCT
cjgl-2651	524	80	employer	employer	NOUN
cjgl-2651	524	81	-	-	PUNCT
cjgl-2651	524	82	provided	provide	VERB
cjgl-2651	524	83	meals	meal	NOUN
cjgl-2651	524	84	and	and	CCONJ
cjgl-2651	524	85	lodging	lodging	NOUN
cjgl-2651	524	86	)	)	PUNCT
cjgl-2651	524	87	,	,	PUNCT
cjgl-2651	524	88	§	§	PROPN
cjgl-2651	524	89	129	129	NUM
cjgl-2651	524	90	(	(	PUNCT
cjgl-2651	524	91	employer	employer	NOUN
cjgl-2651	524	92	-	-	PUNCT
cjgl-2651	524	93	provided	provide	VERB
cjgl-2651	524	94	dependent	dependent	ADJ
cjgl-2651	524	95	care	care	NOUN
cjgl-2651	524	96	assistance	assistance	NOUN
cjgl-2651	524	97	programs	program	NOUN
cjgl-2651	524	98	)	)	PUNCT
cjgl-2651	524	99	,	,	PUNCT
cjgl-2651	524	100	§	§	PROPN
cjgl-2651	524	101	132	132	NUM
cjgl-2651	524	102	(	(	PUNCT
cjgl-2651	524	103	no	no	ADV
cjgl-2651	524	104	-	-	PUNCT
cjgl-2651	524	105	additional	additional	ADJ
cjgl-2651	524	106	-	-	PUNCT
cjgl-2651	524	107	cost	cost	NOUN
cjgl-2651	524	108	services	service	NOUN
cjgl-2651	524	109	,	,	PUNCT
cjgl-2651	524	110	qualified	qualified	ADJ
cjgl-2651	524	111	employee	employee	NOUN
cjgl-2651	524	112	discounts	discount	NOUN
cjgl-2651	524	113	,	,	PUNCT
cjgl-2651	524	114	and	and	CCONJ
cjgl-2651	524	115	qualified	qualified	ADJ
cjgl-2651	524	116	moving	move	VERB
cjgl-2651	524	117	expense	expense	NOUN
cjgl-2651	524	118	89	89	NUM
cjgl-2651	524	119	i.r.c	i.r.c	NOUN
cjgl-2651	524	120	.	.	PUNCT
cjgl-2651	525	1	§	§	PROPN
cjgl-2651	525	2	24(c	24(c	PROPN
cjgl-2651	525	3	)	)	PUNCT
cjgl-2651	525	4	.	.	PUNCT
cjgl-2651	526	1	90	90	NUM
cjgl-2651	526	2	h.	h.	PROPN
cjgl-2651	526	3	§	§	PROPN
cjgl-2651	526	4	§	§	PROPN
cjgl-2651	526	5	25a(g)(i	25a(g)(i	NUM
cjgl-2651	526	6	)	)	PUNCT
cjgl-2651	526	7	,	,	PUNCT
cjgl-2651	526	8	222(d)(2	222(d)(2	NUM
cjgl-2651	526	9	)	)	PUNCT
cjgl-2651	526	10	;	;	PUNCT
cjgl-2651	526	11	see	see	VERB
cjgl-2651	526	12	supra	supra	PROPN
cjgl-2651	526	13	note	note	PROPN
cjgl-2651	526	14	80	80	NUM
cjgl-2651	526	15	.	.	PUNCT
cjgl-2651	526	16	91	91	NUM
cjgl-2651	526	17	for	for	ADP
cjgl-2651	526	18	a	a	DET
cjgl-2651	526	19	complete	complete	ADJ
cjgl-2651	526	20	listing	listing	NOUN
cjgl-2651	526	21	of	of	ADP
cjgl-2651	526	22	the	the	DET
cjgl-2651	526	23	provisions	provision	NOUN
cjgl-2651	526	24	discussed	discuss	VERB
cjgl-2651	526	25	in	in	ADP
cjgl-2651	526	26	this	this	DET
cjgl-2651	526	27	section	section	NOUN
cjgl-2651	526	28	with	with	ADP
cjgl-2651	526	29	an	an	DET
cjgl-2651	526	30	indication	indication	NOUN
cjgl-2651	526	31	of	of	ADP
cjgl-2651	526	32	(	(	PUNCT
cjgl-2651	526	33	i	i	NOUN
cjgl-2651	526	34	)	)	PUNCT
cjgl-2651	526	35	whether	whether	SCONJ
cjgl-2651	526	36	they	they	PRON
cjgl-2651	526	37	employ	employ	VERB
cjgl-2651	526	38	a	a	DET
cjgl-2651	526	39	definition	definition	NOUN
cjgl-2651	526	40	of	of	ADP
cjgl-2651	526	41	"	"	PUNCT
cjgl-2651	526	42	dependent	dependent	ADJ
cjgl-2651	526	43	"	"	PUNCT
cjgl-2651	526	44	that	that	PRON
cjgl-2651	526	45	differs	differ	VERB
cjgl-2651	526	46	from	from	ADP
cjgl-2651	526	47	that	that	PRON
cjgl-2651	526	48	employed	employ	VERB
cjgl-2651	526	49	in	in	ADP
cjgl-2651	526	50	§	§	PROPN
cjgl-2651	526	51	151	151	NUM
cjgl-2651	526	52	and	and	CCONJ
cjgl-2651	526	53	(	(	PUNCT
cjgl-2651	526	54	2	2	X
cjgl-2651	526	55	)	)	PUNCT
cjgl-2651	526	56	whether	whether	SCONJ
cjgl-2651	526	57	they	they	PRON
cjgl-2651	526	58	contain	contain	VERB
cjgl-2651	526	59	independent	independent	ADJ
cjgl-2651	526	60	documentation	documentation	NOUN
cjgl-2651	526	61	requirements	requirement	NOUN
cjgl-2651	526	62	,	,	PUNCT
cjgl-2651	526	63	see	see	VERB
cjgl-2651	526	64	infra	infra	NOUN
cjgl-2651	526	65	table	table	NOUN
cjgl-2651	526	66	i	i	PRON
cjgl-2651	526	67	following	follow	VERB
cjgl-2651	526	68	part	part	NOUN
cjgl-2651	526	69	ii.a.4	ii.a.4	PROPN
cjgl-2651	526	70	.	.	PUNCT
cjgl-2651	527	1	columbia	columbia	PROPN
cjgl-2651	527	2	journal	journal	PROPN
cjgl-2651	527	3	of	of	ADP
cjgl-2651	527	4	gender	gender	NOUN
cjgl-2651	527	5	and	and	CCONJ
cjgl-2651	527	6	law	law	NOUN
cjgl-2651	527	7	reimbursements	reimbursement	NOUN
cjgl-2651	527	8	)	)	PUNCT
cjgl-2651	527	9	,	,	PUNCT
cjgl-2651	527	10	and	and	CCONJ
cjgl-2651	527	11	§	§	PROPN
cjgl-2651	527	12	134	134	NUM
cjgl-2651	527	13	(	(	PUNCT
cjgl-2651	527	14	military	military	ADJ
cjgl-2651	527	15	benefits	benefit	NOUN
cjgl-2651	527	16	)	)	PUNCT
cjgl-2651	527	17	.	.	PUNCT
cjgl-2651	528	1	92	92	NUM
cjgl-2651	528	2	with	with	ADP
cjgl-2651	528	3	the	the	DET
cjgl-2651	528	4	exception	exception	NOUN
cjgl-2651	528	5	of	of	ADP
cjgl-2651	528	6	§	§	PROPN
cjgl-2651	528	7	§	§	PROPN
cjgl-2651	528	8	119	119	NUM
cjgl-2651	528	9	and	and	CCONJ
cjgl-2651	528	10	134	134	NUM
cjgl-2651	528	11	,	,	PUNCT
cjgl-2651	528	12	which	which	PRON
cjgl-2651	528	13	adopt	adopt	VERB
cjgl-2651	528	14	definitions	definition	NOUN
cjgl-2651	528	15	of	of	ADP
cjgl-2651	528	16	"	"	PUNCT
cjgl-2651	528	17	dependent	dependent	ADJ
cjgl-2651	528	18	"	"	PUNCT
cjgl-2651	528	19	that	that	PRON
cjgl-2651	528	20	are	be	AUX
cjgl-2651	528	21	coextensive	coextensive	ADJ
cjgl-2651	528	22	with	with	ADP
cjgl-2651	528	23	that	that	PRON
cjgl-2651	528	24	employed	employ	VERB
cjgl-2651	528	25	by	by	ADP
cjgl-2651	528	26	§	§	PROPN
cjgl-2651	528	27	151	151	NUM
cjgl-2651	528	28	,	,	PUNCT
cjgl-2651	528	29	there	there	PRON
cjgl-2651	528	30	are	be	VERB
cjgl-2651	528	31	gaps	gap	NOUN
cjgl-2651	528	32	between	between	ADP
cjgl-2651	528	33	the	the	DET
cjgl-2651	528	34	coverage	coverage	NOUN
cjgl-2651	528	35	of	of	ADP
cjgl-2651	528	36	these	these	DET
cjgl-2651	528	37	exclusions	exclusion	NOUN
cjgl-2651	528	38	and	and	CCONJ
cjgl-2651	528	39	the	the	DET
cjgl-2651	528	40	identification	identification	NOUN
cjgl-2651	528	41	and	and	CCONJ
cjgl-2651	528	42	documentation	documentation	NOUN
cjgl-2651	528	43	requirement	requirement	NOUN
cjgl-2651	528	44	of	of	ADP
cjgl-2651	528	45	§	§	PROPN
cjgl-2651	528	46	151(e	151(e	PROPN
cjgl-2651	528	47	)	)	PUNCT
cjgl-2651	528	48	.	.	PUNCT
cjgl-2651	529	1	interestingly	interestingly	ADV
cjgl-2651	529	2	,	,	PUNCT
cjgl-2651	529	3	however	however	ADV
cjgl-2651	529	4	,	,	PUNCT
cjgl-2651	529	5	recordkeeping	recordkeeping	NOUN
cjgl-2651	529	6	requirements	requirement	NOUN
cjgl-2651	529	7	that	that	PRON
cjgl-2651	529	8	apply	apply	VERB
cjgl-2651	529	9	to	to	ADP
cjgl-2651	529	10	employers	employer	NOUN
cjgl-2651	529	11	fill	fill	VERB
cjgl-2651	529	12	in	in	ADP
cjgl-2651	529	13	all	all	PRON
cjgl-2651	529	14	of	of	ADP
cjgl-2651	529	15	these	these	DET
cjgl-2651	529	16	gaps	gap	NOUN
cjgl-2651	529	17	in	in	ADP
cjgl-2651	529	18	coverage	coverage	NOUN
cjgl-2651	529	19	and	and	CCONJ
cjgl-2651	529	20	ensure	ensure	VERB
cjgl-2651	529	21	the	the	DET
cjgl-2651	529	22	identification	identification	NOUN
cjgl-2651	529	23	and	and	CCONJ
cjgl-2651	529	24	documentation	documentation	NOUN
cjgl-2651	529	25	of	of	ADP
cjgl-2651	529	26	all	all	DET
cjgl-2651	529	27	dependents	dependent	NOUN
cjgl-2651	529	28	eligible	eligible	ADJ
cjgl-2651	529	29	for	for	ADP
cjgl-2651	529	30	these	these	DET
cjgl-2651	529	31	exclusions	exclusion	NOUN
cjgl-2651	529	32	,	,	PUNCT
cjgl-2651	529	33	regardless	regardless	ADV
cjgl-2651	529	34	of	of	ADP
cjgl-2651	529	35	whether	whether	SCONJ
cjgl-2651	529	36	the	the	DET
cjgl-2651	529	37	taxpayer	taxpayer	NOUN
cjgl-2651	529	38	can	can	AUX
cjgl-2651	529	39	claim	claim	VERB
cjgl-2651	529	40	them	they	PRON
cjgl-2651	529	41	as	as	ADP
cjgl-2651	529	42	dependents	dependent	NOUN
cjgl-2651	529	43	for	for	ADP
cjgl-2651	529	44	purposes	purpose	NOUN
cjgl-2651	529	45	of	of	ADP
cjgl-2651	529	46	the	the	DET
cjgl-2651	529	47	personal	personal	ADJ
cjgl-2651	529	48	exemption	exemption	NOUN
cjgl-2651	529	49	.	.	PUNCT
cjgl-2651	530	1	employers	employer	NOUN
cjgl-2651	530	2	who	who	PRON
cjgl-2651	530	3	are	be	AUX
cjgl-2651	530	4	required	require	VERB
cjgl-2651	530	5	to	to	PART
cjgl-2651	530	6	deduct	deduct	VERB
cjgl-2651	530	7	and	and	CCONJ
cjgl-2651	530	8	withhold	withhold	VERB
cjgl-2651	530	9	income	income	NOUN
cjgl-2651	530	10	tax	tax	NOUN
cjgl-2651	530	11	from	from	ADP
cjgl-2651	530	12	the	the	DET
cjgl-2651	530	13	wages	wage	NOUN
cjgl-2651	530	14	of	of	ADP
cjgl-2651	530	15	their	their	PRON
cjgl-2651	530	16	employees	employee	NOUN
cjgl-2651	530	17	must	must	AUX
cjgl-2651	530	18	keep	keep	VERB
cjgl-2651	530	19	records	record	NOUN
cjgl-2651	530	20	regarding	regard	VERB
cjgl-2651	530	21	(	(	PUNCT
cjgl-2651	530	22	1	1	X
cjgl-2651	530	23	)	)	PUNCT
cjgl-2651	530	24	the	the	DET
cjgl-2651	530	25	total	total	ADJ
cjgl-2651	530	26	remuneration	remuneration	NOUN
cjgl-2651	530	27	paid	pay	VERB
cjgl-2651	530	28	to	to	ADP
cjgl-2651	530	29	each	each	DET
cjgl-2651	530	30	employee	employee	NOUN
cjgl-2651	530	31	and	and	CCONJ
cjgl-2651	530	32	(	(	PUNCT
cjgl-2651	530	33	2	2	X
cjgl-2651	530	34	)	)	PUNCT
cjgl-2651	530	35	the	the	DET
cjgl-2651	530	36	portion	portion	NOUN
cjgl-2651	530	37	of	of	ADP
cjgl-2651	530	38	this	this	DET
cjgl-2651	530	39	remuneration	remuneration	NOUN
cjgl-2651	530	40	that	that	PRON
cjgl-2651	530	41	constitutes	constitute	VERB
cjgl-2651	530	42	wages	wage	NOUN
cjgl-2651	530	43	subject	subject	ADJ
cjgl-2651	530	44	to	to	ADP
cjgl-2651	530	45	withholding.93	withholding.93	PROPN
cjgl-2651	530	46	employers	employer	NOUN
cjgl-2651	530	47	are	be	AUX
cjgl-2651	530	48	further	far	ADV
cjgl-2651	530	49	required	require	VERB
cjgl-2651	530	50	to	to	PART
cjgl-2651	530	51	keep	keep	VERB
cjgl-2651	530	52	records	record	NOUN
cjgl-2651	530	53	regarding	regard	VERB
cjgl-2651	530	54	the	the	DET
cjgl-2651	530	55	reasons	reason	NOUN
cjgl-2651	530	56	for	for	ADP
cjgl-2651	530	57	any	any	DET
cjgl-2651	530	58	discrepancy	discrepancy	NOUN
cjgl-2651	530	59	between	between	ADP
cjgl-2651	530	60	these	these	DET
cjgl-2651	530	61	two	two	NUM
cjgl-2651	530	62	amounts	amount	NOUN
cjgl-2651	530	63	.	.	PUNCT
cjgl-2651	531	1	94	94	NUM
cjgl-2651	531	2	in	in	ADP
cjgl-2651	531	3	other	other	ADJ
cjgl-2651	531	4	words	word	NOUN
cjgl-2651	531	5	,	,	PUNCT
cjgl-2651	531	6	it	it	PRON
cjgl-2651	531	7	is	be	AUX
cjgl-2651	531	8	up	up	ADP
cjgl-2651	531	9	to	to	ADP
cjgl-2651	531	10	the	the	DET
cjgl-2651	531	11	taxpayer	taxpayer	NOUN
cjgl-2651	531	12	's	's	PART
cjgl-2651	531	13	employer	employer	NOUN
cjgl-2651	531	14	to	to	PART
cjgl-2651	531	15	ask	ask	VERB
cjgl-2651	531	16	the	the	DET
cjgl-2651	531	17	taxpayer	taxpayer	NOUN
cjgl-2651	531	18	/	/	SYM
cjgl-2651	531	19	employee	employee	NOUN
cjgl-2651	531	20	to	to	PART
cjgl-2651	531	21	document	document	VERB
cjgl-2651	531	22	her	her	PRON
cjgl-2651	531	23	claim	claim	NOUN
cjgl-2651	531	24	for	for	ADP
cjgl-2651	531	25	an	an	DET
cjgl-2651	531	26	exclusion	exclusion	NOUN
cjgl-2651	531	27	from	from	ADP
cjgl-2651	531	28	gross	gross	ADJ
cjgl-2651	531	29	income	income	NOUN
cjgl-2651	531	30	(	(	PUNCT
cjgl-2651	531	31	and	and	CCONJ
cjgl-2651	531	32	,	,	PUNCT
cjgl-2651	531	33	in	in	ADP
cjgl-2651	531	34	turn	turn	NOUN
cjgl-2651	531	35	,	,	PUNCT
cjgl-2651	531	36	exemption	exemption	NOUN
cjgl-2651	531	37	from	from	ADP
cjgl-2651	531	38	withholding	withhold	VERB
cjgl-2651	531	39	95	95	NUM
cjgl-2651	531	40	)	)	PUNCT
cjgl-2651	531	41	and	and	CCONJ
cjgl-2651	531	42	to	to	PART
cjgl-2651	531	43	retain	retain	VERB
cjgl-2651	531	44	the	the	DET
cjgl-2651	531	45	records	record	NOUN
cjgl-2651	531	46	supporting	support	VERB
cjgl-2651	531	47	that	that	DET
cjgl-2651	531	48	claim	claim	NOUN
cjgl-2651	531	49	.	.	PUNCT
cjgl-2651	532	1	through	through	ADP
cjgl-2651	532	2	these	these	DET
cjgl-2651	532	3	recordkeeping	recordkeeping	NOUN
cjgl-2651	532	4	requirements	requirement	NOUN
cjgl-2651	532	5	,	,	PUNCT
cjgl-2651	532	6	the	the	DET
cjgl-2651	532	7	federal	federal	ADJ
cjgl-2651	532	8	government	government	NOUN
cjgl-2651	532	9	has	have	AUX
cjgl-2651	532	10	gone	go	VERB
cjgl-2651	532	11	far	far	ADV
cjgl-2651	532	12	beyond	beyond	ADP
cjgl-2651	532	13	merely	merely	ADV
cjgl-2651	532	14	establishing	establish	VERB
cjgl-2651	532	15	a	a	DET
cjgl-2651	532	16	baseline	baseline	NOUN
cjgl-2651	532	17	of	of	ADP
cjgl-2651	532	18	identification	identification	NOUN
cjgl-2651	532	19	and	and	CCONJ
cjgl-2651	532	20	documentation	documentation	NOUN
cjgl-2651	532	21	.	.	PUNCT
cjgl-2651	533	1	by	by	ADP
cjgl-2651	533	2	filling	fill	VERB
cjgl-2651	533	3	in	in	ADP
cjgl-2651	533	4	all	all	PRON
cjgl-2651	533	5	of	of	ADP
cjgl-2651	533	6	the	the	DET
cjgl-2651	533	7	gaps	gap	NOUN
cjgl-2651	533	8	in	in	ADP
cjgl-2651	533	9	the	the	DET
cjgl-2651	533	10	de	de	X
cjgl-2651	533	11	facto	facto	X
cjgl-2651	533	12	documentation	documentation	NOUN
cjgl-2651	533	13	requirement	requirement	NOUN
cjgl-2651	533	14	of	of	ADP
cjgl-2651	533	15	§	§	PROPN
cjgl-2651	533	16	151(e	151(e	PROPN
cjgl-2651	533	17	)	)	PUNCT
cjgl-2651	533	18	as	as	SCONJ
cjgl-2651	533	19	it	it	PRON
cjgl-2651	533	20	applies	apply	VERB
cjgl-2651	533	21	to	to	ADP
cjgl-2651	533	22	these	these	DET
cjgl-2651	533	23	exclusions	exclusion	NOUN
cjgl-2651	533	24	,	,	PUNCT
cjgl-2651	533	25	the	the	DET
cjgl-2651	533	26	federal	federal	ADJ
cjgl-2651	533	27	government	government	NOUN
cjgl-2651	533	28	has	have	VERB
cjgl-2651	533	29	92	92	NUM
cjgl-2651	533	30	i.r.c	i.r.c	NOUN
cjgl-2651	533	31	.	.	PUNCT
cjgl-2651	534	1	§	§	PROPN
cjgl-2651	534	2	§	§	PROPN
cjgl-2651	534	3	101(h	101(h	PROPN
cjgl-2651	534	4	)	)	PUNCT
cjgl-2651	534	5	,	,	PUNCT
cjgl-2651	534	6	105(b	105(b	PROPN
cjgl-2651	534	7	)	)	PUNCT
cjgl-2651	534	8	,	,	PUNCT
cjgl-2651	534	9	117(d	117(d	NUM
cjgl-2651	534	10	)	)	PUNCT
cjgl-2651	534	11	,	,	PUNCT
cjgl-2651	534	12	119(a	119(a	PROPN
cjgl-2651	534	13	)	)	PUNCT
cjgl-2651	534	14	,	,	PUNCT
cjgl-2651	534	15	120	120	NUM
cjgl-2651	534	16	,	,	PUNCT
cjgl-2651	534	17	129	129	NUM
cjgl-2651	534	18	,	,	PUNCT
cjgl-2651	534	19	132(a)(i	132(a)(i	NUM
cjgl-2651	534	20	)	)	PUNCT
cjgl-2651	534	21	,	,	PUNCT
cjgl-2651	534	22	(	(	PUNCT
cjgl-2651	534	23	a)(2	a)(2	NOUN
cjgl-2651	534	24	)	)	PUNCT
cjgl-2651	534	25	,	,	PUNCT
cjgl-2651	534	26	(	(	PUNCT
cjgl-2651	534	27	a)(6	a)(6	X
cjgl-2651	534	28	)	)	PUNCT
cjgl-2651	534	29	,	,	PUNCT
cjgl-2651	534	30	(	(	PUNCT
cjgl-2651	534	31	b	b	NOUN
cjgl-2651	534	32	)	)	PUNCT
cjgl-2651	534	33	,	,	PUNCT
cjgl-2651	534	34	(	(	PUNCT
cjgl-2651	534	35	c	c	NOUN
cjgl-2651	534	36	)	)	PUNCT
cjgl-2651	534	37	,	,	PUNCT
cjgl-2651	534	38	(	(	PUNCT
cjgl-2651	534	39	g	g	NOUN
cjgl-2651	534	40	)	)	PUNCT
cjgl-2651	534	41	,	,	PUNCT
cjgl-2651	534	42	(	(	PUNCT
cjgl-2651	534	43	h)(2h3	h)(2h3	PROPN
cjgl-2651	534	44	)	)	PUNCT
cjgl-2651	534	45	,	,	PUNCT
cjgl-2651	534	46	134	134	NUM
cjgl-2651	534	47	;	;	PUNCT
cjgl-2651	535	1	treas	trea	NOUN
cjgl-2651	535	2	.	.	PUNCT
cjgl-2651	536	1	reg	reg	PROPN
cjgl-2651	536	2	.	.	PUNCT
cjgl-2651	537	1	§	§	PROPN
cjgl-2651	537	2	1.106	1.106	NUM
cjgl-2651	537	3	-	-	SYM
cjgl-2651	537	4	1	1	NUM
cjgl-2651	537	5	(	(	PUNCT
cjgl-2651	537	6	1960	1960	NUM
cjgl-2651	537	7	)	)	PUNCT
cjgl-2651	537	8	;	;	PUNCT
cjgl-2651	537	9	see	see	VERB
cjgl-2651	537	10	also	also	ADV
cjgl-2651	537	11	prop	prop	VERB
cjgl-2651	537	12	.	.	PUNCT
cjgl-2651	538	1	treas	treas	PROPN
cjgl-2651	538	2	.	.	PUNCT
cjgl-2651	539	1	reg	reg	PROPN
cjgl-2651	539	2	.	.	PUNCT
cjgl-2651	540	1	§	§	PROPN
cjgl-2651	540	2	1.106	1.106	NUM
cjgl-2651	540	3	-	-	SYM
cjgl-2651	540	4	1	1	NUM
cjgl-2651	540	5	,	,	PUNCT
cjgl-2651	540	6	2007	2007	NUM
cjgl-2651	540	7	-	-	SYM
cjgl-2651	540	8	2	2	NUM
cjgl-2651	540	9	c.b	c.b	PROPN
cjgl-2651	540	10	.	.	PROPN
cjgl-2651	540	11	714	714	NUM
cjgl-2651	540	12	;	;	PUNCT
cjgl-2651	540	13	i.r.s	i.r.s	PROPN
cjgl-2651	540	14	.	.	PUNCT
cjgl-2651	541	1	notice	notice	VERB
cjgl-2651	541	2	2010	2010	NUM
cjgl-2651	541	3	-	-	SYM
cjgl-2651	541	4	38	38	NUM
cjgl-2651	541	5	,	,	PUNCT
cjgl-2651	541	6	2010	2010	NUM
cjgl-2651	541	7	-	-	SYM
cjgl-2651	541	8	20	20	NUM
cjgl-2651	541	9	i.r.b	i.r.b	NOUN
cjgl-2651	541	10	.	.	PUNCT
cjgl-2651	541	11	1	1	NUM
cjgl-2651	541	12	;	;	PUNCT
cjgl-2651	541	13	i.r.s	i.r.	NOUN
cjgl-2651	541	14	.	.	PUNCT
cjgl-2651	542	1	notice	notice	VERB
cjgl-2651	542	2	2004	2004	NUM
cjgl-2651	542	3	-	-	SYM
cjgl-2651	542	4	79	79	NUM
cjgl-2651	542	5	,	,	PUNCT
cjgl-2651	542	6	2004	2004	NUM
cjgl-2651	542	7	-	-	SYM
cjgl-2651	542	8	49	49	NUM
cjgl-2651	542	9	i.r.b	i.r.b	NOUN
cjgl-2651	542	10	.	.	PUNCT
cjgl-2651	542	11	898	898	NUM
cjgl-2651	542	12	.	.	PUNCT
cjgl-2651	543	1	93	93	NUM
cjgl-2651	543	2	treas	trea	NOUN
cjgl-2651	543	3	.	.	PUNCT
cjgl-2651	544	1	reg	reg	PROPN
cjgl-2651	544	2	.	.	PUNCT
cjgl-2651	545	1	§	§	PROPN
cjgl-2651	545	2	31.6001	31.6001	NUM
cjgl-2651	545	3	-	-	SYM
cjgl-2651	545	4	5(a)(2	5(a)(2	NUM
cjgl-2651	545	5	)	)	PUNCT
cjgl-2651	545	6	,	,	PUNCT
cjgl-2651	545	7	(	(	PUNCT
cjgl-2651	545	8	3	3	X
cjgl-2651	545	9	)	)	PUNCT
cjgl-2651	545	10	(	(	PUNCT
cjgl-2651	545	11	as	as	SCONJ
cjgl-2651	545	12	amended	amend	VERB
cjgl-2651	545	13	in	in	ADP
cjgl-2651	545	14	1983	1983	NUM
cjgl-2651	545	15	)	)	PUNCT
cjgl-2651	545	16	.	.	PUNCT
cjgl-2651	546	1	94	94	NUM
cjgl-2651	546	2	1	1	NUM
cjgl-2651	546	3	.	.	PUNCT
cjgl-2651	547	1	§	§	PROPN
cjgl-2651	547	2	31.6001	31.6001	NUM
cjgl-2651	547	3	-	-	SYM
cjgl-2651	547	4	5(a)(5	5(a)(5	NUM
cjgl-2651	547	5	)	)	PUNCT
cjgl-2651	547	6	.	.	PUNCT
cjgl-2651	548	1	95	95	NUM
cjgl-2651	548	2	see	see	VERB
cjgl-2651	548	3	1.r.c	1.r.c	NUM
cjgl-2651	548	4	.	.	PUNCT
cjgl-2651	549	1	§	§	PROPN
cjgl-2651	549	2	3401(a)(18)-(22	3401(a)(18)-(22	NUM
cjgl-2651	549	3	)	)	PUNCT
cjgl-2651	549	4	(	(	PUNCT
cjgl-2651	549	5	excluding	exclude	VERB
cjgl-2651	549	6	amounts	amount	NOUN
cjgl-2651	549	7	falling	fall	VERB
cjgl-2651	549	8	within	within	ADP
cjgl-2651	549	9	the	the	DET
cjgl-2651	549	10	exclusions	exclusion	NOUN
cjgl-2651	549	11	under	under	ADP
cjgl-2651	549	12	§	§	PROPN
cjgl-2651	549	13	§	§	PROPN
cjgl-2651	549	14	105	105	NUM
cjgl-2651	549	15	,	,	PUNCT
cjgl-2651	549	16	106	106	NUM
cjgl-2651	549	17	,	,	PUNCT
cjgl-2651	549	18	129	129	NUM
cjgl-2651	549	19	,	,	PUNCT
cjgl-2651	549	20	132	132	NUM
cjgl-2651	549	21	,	,	PUNCT
cjgl-2651	549	22	and	and	CCONJ
cjgl-2651	549	23	134	134	NUM
cjgl-2651	549	24	from	from	ADP
cjgl-2651	549	25	the	the	DET
cjgl-2651	549	26	definition	definition	NOUN
cjgl-2651	549	27	of	of	ADP
cjgl-2651	549	28	"	"	PUNCT
cjgl-2651	549	29	wages	wage	NOUN
cjgl-2651	549	30	"	"	PUNCT
cjgl-2651	549	31	for	for	ADP
cjgl-2651	549	32	withholding	withhold	VERB
cjgl-2651	549	33	tax	tax	NOUN
cjgl-2651	549	34	purposes	purpose	NOUN
cjgl-2651	549	35	)	)	PUNCT
cjgl-2651	549	36	;	;	PUNCT
cjgl-2651	550	1	treas	treas	PROPN
cjgl-2651	550	2	.	.	PUNCT
cjgl-2651	551	1	reg	reg	PROPN
cjgl-2651	551	2	.	.	PUNCT
cjgl-2651	552	1	§	§	PROPN
cjgl-2651	552	2	31.3401(a)-i(b)(9	31.3401(a)-i(b)(9	NUM
cjgl-2651	552	3	)	)	PUNCT
cjgl-2651	552	4	(	(	PUNCT
cjgl-2651	552	5	as	as	SCONJ
cjgl-2651	552	6	amended	amend	VERB
cjgl-2651	552	7	in	in	ADP
cjgl-2651	552	8	2006	2006	NUM
cjgl-2651	552	9	)	)	PUNCT
cjgl-2651	552	10	(	(	PUNCT
cjgl-2651	552	11	excluding	exclude	VERB
cjgl-2651	552	12	amounts	amount	NOUN
cjgl-2651	552	13	falling	fall	VERB
cjgl-2651	552	14	within	within	ADP
cjgl-2651	552	15	the	the	DET
cjgl-2651	552	16	exclusion	exclusion	NOUN
cjgl-2651	552	17	under	under	ADP
cjgl-2651	552	18	§	§	PROPN
cjgl-2651	552	19	119	119	NUM
cjgl-2651	552	20	from	from	ADP
cjgl-2651	552	21	the	the	DET
cjgl-2651	552	22	definition	definition	NOUN
cjgl-2651	552	23	of"wages	of"wage	NOUN
cjgl-2651	552	24	"	"	PUNCT
cjgl-2651	552	25	for	for	ADP
cjgl-2651	552	26	withholding	withhold	VERB
cjgl-2651	552	27	tax	tax	NOUN
cjgl-2651	552	28	purposes	purpose	NOUN
cjgl-2651	552	29	)	)	PUNCT
cjgl-2651	552	30	.	.	PUNCT
cjgl-2651	553	1	columbia	columbia	PROPN
cjgl-2651	553	2	journal	journal	PROPN
cjgl-2651	553	3	of	of	ADP
cjgl-2651	553	4	gender	gender	NOUN
cjgl-2651	553	5	and	and	CCONJ
cjgl-2651	553	6	law	law	NOUN
cjgl-2651	553	7	mandated	mandate	VERB
cjgl-2651	553	8	identification	identification	NOUN
cjgl-2651	553	9	and	and	CCONJ
cjgl-2651	553	10	documentation	documentation	NOUN
cjgl-2651	553	11	as	as	ADP
cjgl-2651	553	12	a	a	DET
cjgl-2651	553	13	prerequisite	prerequisite	NOUN
cjgl-2651	553	14	to	to	ADP
cjgl-2651	553	15	obtaining	obtain	VERB
cjgl-2651	553	16	tax	tax	NOUN
cjgl-2651	553	17	-	-	PUNCT
cjgl-2651	553	18	free	free	ADJ
cjgl-2651	553	19	fringe	fringe	NOUN
cjgl-2651	553	20	benefits	benefit	NOUN
cjgl-2651	553	21	for	for	ADP
cjgl-2651	553	22	a	a	DET
cjgl-2651	553	23	taxpayer	taxpayer	NOUN
cjgl-2651	553	24	's	's	PART
cjgl-2651	553	25	dependents	dependent	NOUN
cjgl-2651	553	26	.	.	PUNCT
cjgl-2651	554	1	96	96	NUM
cjgl-2651	554	2	b.	b.	PROPN
cjgl-2651	554	3	other	other	ADJ
cjgl-2651	554	4	exclusions	exclusion	NOUN
cjgl-2651	554	5	a	a	DET
cjgl-2651	554	6	few	few	ADJ
cjgl-2651	554	7	exclusions	exclusion	NOUN
cjgl-2651	554	8	do	do	AUX
cjgl-2651	554	9	not	not	PART
cjgl-2651	554	10	involve	involve	VERB
cjgl-2651	554	11	employer	employer	NOUN
cjgl-2651	554	12	-	-	PUNCT
cjgl-2651	554	13	provided	provide	VERB
cjgl-2651	554	14	benefits	benefit	NOUN
cjgl-2651	554	15	.	.	PUNCT
cjgl-2651	555	1	for	for	ADP
cjgl-2651	555	2	example	example	NOUN
cjgl-2651	555	3	,	,	PUNCT
cjgl-2651	555	4	§	§	PROPN
cjgl-2651	555	5	135	135	NUM
cjgl-2651	555	6	permits	permit	VERB
cjgl-2651	555	7	a	a	DET
cjgl-2651	555	8	taxpayer	taxpayer	NOUN
cjgl-2651	555	9	to	to	PART
cjgl-2651	555	10	exclude	exclude	VERB
cjgl-2651	555	11	from	from	ADP
cjgl-2651	555	12	gross	gross	ADJ
cjgl-2651	555	13	income	income	NOUN
cjgl-2651	555	14	interest	interest	NOUN
cjgl-2651	555	15	on	on	ADP
cjgl-2651	555	16	u.s	u.s	PROPN
cjgl-2651	555	17	.	.	PROPN
cjgl-2651	555	18	savings	saving	NOUN
cjgl-2651	555	19	bonds	bond	NOUN
cjgl-2651	555	20	used	use	VERB
cjgl-2651	555	21	to	to	PART
cjgl-2651	555	22	pay	pay	VERB
cjgl-2651	555	23	the	the	DET
cjgl-2651	555	24	higher	high	ADJ
cjgl-2651	555	25	education	education	NOUN
cjgl-2651	555	26	expenses	expense	NOUN
cjgl-2651	555	27	of	of	ADP
cjgl-2651	555	28	a	a	DET
cjgl-2651	555	29	dependent	dependent	NOUN
cjgl-2651	555	30	.	.	PUNCT
cjgl-2651	556	1	97	97	NUM
cjgl-2651	556	2	even	even	ADV
cjgl-2651	556	3	though	though	SCONJ
cjgl-2651	556	4	this	this	DET
cjgl-2651	556	5	exclusion	exclusion	NOUN
cjgl-2651	556	6	is	be	AUX
cjgl-2651	556	7	restricted	restrict	VERB
cjgl-2651	556	8	to	to	ADP
cjgl-2651	556	9	dependents	dependent	NOUN
cjgl-2651	556	10	for	for	ADP
cjgl-2651	556	11	whom	whom	PRON
cjgl-2651	556	12	a	a	DET
cjgl-2651	556	13	personal	personal	ADJ
cjgl-2651	556	14	exemption	exemption	NOUN
cjgl-2651	556	15	may	may	AUX
cjgl-2651	556	16	be	be	AUX
cjgl-2651	556	17	claimed	claim	VERB
cjgl-2651	556	18	under	under	ADP
cjgl-2651	556	19	§	§	PROPN
cjgl-2651	556	20	151	151	NUM
cjgl-2651	556	21	,	,	PUNCT
cjgl-2651	556	22	the	the	DET
cjgl-2651	556	23	irs	irs	PROPN
cjgl-2651	556	24	nonetheless	nonetheless	ADV
cjgl-2651	556	25	requires	require	VERB
cjgl-2651	556	26	the	the	DET
cjgl-2651	556	27	taxpayer	taxpayer	NOUN
cjgl-2651	556	28	to	to	PART
cjgl-2651	556	29	identify	identify	VERB
cjgl-2651	556	30	the	the	DET
cjgl-2651	556	31	dependent	dependent	ADJ
cjgl-2651	556	32	whose	whose	DET
cjgl-2651	556	33	educational	educational	ADJ
cjgl-2651	556	34	expenses	expense	NOUN
cjgl-2651	556	35	were	be	AUX
cjgl-2651	556	36	paid	pay	VERB
cjgl-2651	556	37	with	with	ADP
cjgl-2651	556	38	the	the	DET
cjgl-2651	556	39	redeemed	redeem	VERB
cjgl-2651	556	40	u.s	u.s	PROPN
cjgl-2651	556	41	.	.	PROPN
cjgl-2651	556	42	savings	saving	NOUN
cjgl-2651	556	43	bond	bond	NOUN
cjgl-2651	556	44	.	.	PUNCT
cjgl-2651	557	1	98	98	NUM
cjgl-2651	557	2	sections	section	NOUN
cjgl-2651	557	3	529	529	NUM
cjgl-2651	557	4	and	and	CCONJ
cjgl-2651	557	5	530	530	NUM
cjgl-2651	557	6	provide	provide	VERB
cjgl-2651	557	7	additional	additional	ADJ
cjgl-2651	557	8	incentives	incentive	NOUN
cjgl-2651	557	9	for	for	ADP
cjgl-2651	557	10	education	education	NOUN
cjgl-2651	557	11	by	by	ADP
cjgl-2651	557	12	according	accord	VERB
cjgl-2651	557	13	favorable	favorable	ADJ
cjgl-2651	557	14	tax	tax	NOUN
cjgl-2651	557	15	treatment	treatment	NOUN
cjgl-2651	557	16	to	to	ADP
cjgl-2651	557	17	qualified	qualified	ADJ
cjgl-2651	557	18	tuition	tuition	NOUN
cjgl-2651	557	19	programs	program	NOUN
cjgl-2651	557	20	(	(	PUNCT
cjgl-2651	557	21	qtps	qtps	NOUN
cjgl-2651	557	22	)	)	PUNCT
cjgl-2651	557	23	and	and	CCONJ
cjgl-2651	557	24	coverdell	coverdell	VERB
cjgl-2651	557	25	educational	educational	ADJ
cjgl-2651	557	26	savings	saving	NOUN
cjgl-2651	557	27	accounts	account	NOUN
cjgl-2651	557	28	(	(	PUNCT
cjgl-2651	557	29	coverdell	coverdell	PROPN
cjgl-2651	557	30	esas	esas	PROPN
cjgl-2651	557	31	)	)	PUNCT
cjgl-2651	557	32	.	.	PUNCT
cjgl-2651	558	1	both	both	PRON
cjgl-2651	558	2	qtps	qtps	ADJ
cjgl-2651	558	3	and	and	CCONJ
cjgl-2651	558	4	coverdell	coverdell	PROPN
cjgl-2651	558	5	esas	esa	NOUN
cjgl-2651	558	6	benefit	benefit	VERB
cjgl-2651	558	7	from	from	ADP
cjgl-2651	558	8	tax	tax	NOUN
cjgl-2651	558	9	-	-	PUNCT
cjgl-2651	558	10	free	free	ADJ
cjgl-2651	558	11	growth	growth	NOUN
cjgl-2651	558	12	of	of	ADP
cjgl-2651	558	13	amounts	amount	NOUN
cjgl-2651	558	14	contributed	contribute	VERB
cjgl-2651	558	15	or	or	CCONJ
cjgl-2651	558	16	saved	save	VERB
cjgl-2651	558	17	(	(	PUNCT
cjgl-2651	558	18	i.e.	i.e.	X
cjgl-2651	558	19	,	,	PUNCT
cjgl-2651	558	20	the	the	DET
cjgl-2651	558	21	earnings	earning	NOUN
cjgl-2651	558	22	on	on	ADP
cjgl-2651	558	23	contributions	contribution	NOUN
cjgl-2651	558	24	to	to	ADP
cjgl-2651	558	25	the	the	DET
cjgl-2651	558	26	account	account	NOUN
cjgl-2651	558	27	are	be	AUX
cjgl-2651	558	28	excluded	exclude	VERB
cjgl-2651	558	29	from	from	ADP
cjgl-2651	558	30	the	the	DET
cjgl-2651	558	31	gross	gross	ADJ
cjgl-2651	558	32	income	income	NOUN
cjgl-2651	558	33	of	of	ADP
cjgl-2651	558	34	the	the	DET
cjgl-2651	558	35	contributor	contributor	NOUN
cjgl-2651	558	36	and	and	CCONJ
cjgl-2651	558	37	the	the	DET
cjgl-2651	558	38	beneficiary	beneficiary	NOUN
cjgl-2651	558	39	)	)	PUNCT
cjgl-2651	558	40	,	,	PUNCT
cjgl-2651	558	41	and	and	CCONJ
cjgl-2651	558	42	distributions	distribution	NOUN
cjgl-2651	558	43	from	from	ADP
cjgl-2651	558	44	these	these	DET
cjgl-2651	558	45	accounts	account	NOUN
cjgl-2651	558	46	to	to	ADP
cjgl-2651	558	47	designated	designate	VERB
cjgl-2651	558	48	beneficiaries	beneficiary	NOUN
cjgl-2651	558	49	are	be	AUX
cjgl-2651	558	50	tax	tax	NOUN
cjgl-2651	558	51	free	free	ADJ
cjgl-2651	558	52	so	so	ADV
cjgl-2651	558	53	long	long	ADV
cjgl-2651	558	54	as	as	SCONJ
cjgl-2651	558	55	they	they	PRON
cjgl-2651	558	56	do	do	AUX
cjgl-2651	558	57	not	not	PART
cjgl-2651	558	58	exceed	exceed	VERB
cjgl-2651	558	59	the	the	DET
cjgl-2651	558	60	beneficiary	beneficiary	NOUN
cjgl-2651	558	61	's	's	PART
cjgl-2651	558	62	96	96	NUM
cjgl-2651	558	63	the	the	DET
cjgl-2651	558	64	federal	federal	ADJ
cjgl-2651	558	65	government	government	NOUN
cjgl-2651	558	66	has	have	AUX
cjgl-2651	558	67	concomitantly	concomitantly	ADV
cjgl-2651	558	68	shifted	shift	VERB
cjgl-2651	558	69	the	the	DET
cjgl-2651	558	70	responsibility	responsibility	NOUN
cjgl-2651	558	71	for	for	ADP
cjgl-2651	558	72	making	make	VERB
cjgl-2651	558	73	initial	initial	ADJ
cjgl-2651	558	74	assessments	assessment	NOUN
cjgl-2651	558	75	of	of	ADP
cjgl-2651	558	76	eligibility	eligibility	NOUN
cjgl-2651	558	77	for	for	ADP
cjgl-2651	558	78	these	these	DET
cjgl-2651	558	79	exclusions	exclusion	NOUN
cjgl-2651	558	80	to	to	ADP
cjgl-2651	558	81	the	the	DET
cjgl-2651	558	82	taxpayer	taxpayer	NOUN
cjgl-2651	558	83	's	's	PART
cjgl-2651	558	84	employer	employer	NOUN
cjgl-2651	558	85	.	.	PUNCT
cjgl-2651	559	1	this	this	DET
cjgl-2651	559	2	same	same	ADJ
cjgl-2651	559	3	shift	shift	NOUN
cjgl-2651	559	4	in	in	ADP
cjgl-2651	559	5	the	the	DET
cjgl-2651	559	6	responsibility	responsibility	NOUN
cjgl-2651	559	7	for	for	ADP
cjgl-2651	559	8	policing	police	VERB
cjgl-2651	559	9	compliance	compliance	NOUN
cjgl-2651	559	10	extends	extend	VERB
cjgl-2651	559	11	to	to	ADP
cjgl-2651	559	12	taxable	taxable	ADJ
cjgl-2651	559	13	entertainment	entertainment	NOUN
cjgl-2651	559	14	provided	provide	VERB
cjgl-2651	559	15	as	as	ADP
cjgl-2651	559	16	a	a	DET
cjgl-2651	559	17	fringe	fringe	NOUN
cjgl-2651	559	18	benefit	benefit	NOUN
cjgl-2651	559	19	of	of	ADP
cjgl-2651	559	20	an	an	DET
cjgl-2651	559	21	employment	employment	NOUN
cjgl-2651	559	22	or	or	CCONJ
cjgl-2651	559	23	independent	independent	ADJ
cjgl-2651	559	24	contractor	contractor	NOUN
cjgl-2651	559	25	relationship	relationship	NOUN
cjgl-2651	559	26	.	.	PUNCT
cjgl-2651	560	1	fringe	fringe	NOUN
cjgl-2651	560	2	benefits	benefit	NOUN
cjgl-2651	560	3	that	that	PRON
cjgl-2651	560	4	are	be	AUX
cjgl-2651	560	5	not	not	PART
cjgl-2651	560	6	otherwise	otherwise	ADV
cjgl-2651	560	7	excluded	exclude	VERB
cjgl-2651	560	8	from	from	ADP
cjgl-2651	560	9	gross	gross	ADJ
cjgl-2651	560	10	income	income	NOUN
cjgl-2651	560	11	are	be	AUX
cjgl-2651	560	12	taxable	taxable	ADJ
cjgl-2651	560	13	to	to	ADP
cjgl-2651	560	14	an	an	DET
cjgl-2651	560	15	employee	employee	NOUN
cjgl-2651	560	16	or	or	CCONJ
cjgl-2651	560	17	independent	independent	ADJ
cjgl-2651	560	18	contractor	contractor	NOUN
cjgl-2651	560	19	,	,	PUNCT
cjgl-2651	560	20	even	even	ADV
cjgl-2651	560	21	if	if	SCONJ
cjgl-2651	560	22	the	the	DET
cjgl-2651	560	23	benefits	benefit	NOUN
cjgl-2651	560	24	are	be	AUX
cjgl-2651	560	25	provided	provide	VERB
cjgl-2651	560	26	to	to	ADP
cjgl-2651	560	27	another	another	PRON
cjgl-2651	560	28	(	(	PUNCT
cjgl-2651	560	29	e.g.	e.g.	ADV
cjgl-2651	560	30	,	,	PUNCT
cjgl-2651	560	31	a	a	DET
cjgl-2651	560	32	family	family	NOUN
cjgl-2651	560	33	member	member	NOUN
cjgl-2651	560	34	of	of	ADP
cjgl-2651	560	35	the	the	DET
cjgl-2651	560	36	employee	employee	NOUN
cjgl-2651	560	37	)	)	PUNCT
cjgl-2651	560	38	.	.	PUNCT
cjgl-2651	561	1	treas	treas	PROPN
cjgl-2651	561	2	.	.	PUNCT
cjgl-2651	562	1	reg	reg	PROPN
cjgl-2651	562	2	.	.	PUNCT
cjgl-2651	563	1	§	§	PROPN
cjgl-2651	563	2	1.61	1.61	NUM
cjgl-2651	563	3	-	-	PUNCT
cjgl-2651	563	4	21(a)(4	21(a)(4	NUM
cjgl-2651	563	5	)	)	PUNCT
cjgl-2651	563	6	(	(	PUNCT
cjgl-2651	563	7	as	as	SCONJ
cjgl-2651	563	8	amended	amend	VERB
cjgl-2651	563	9	in	in	ADP
cjgl-2651	563	10	1992	1992	NUM
cjgl-2651	563	11	)	)	PUNCT
cjgl-2651	563	12	.	.	PUNCT
cjgl-2651	564	1	in	in	ADP
cjgl-2651	564	2	the	the	DET
cjgl-2651	564	3	case	case	NOUN
cjgl-2651	564	4	of	of	ADP
cjgl-2651	564	5	taxable	taxable	ADJ
cjgl-2651	564	6	entertainment	entertainment	NOUN
cjgl-2651	564	7	,	,	PUNCT
cjgl-2651	564	8	the	the	DET
cjgl-2651	564	9	deduction	deduction	NOUN
cjgl-2651	564	10	for	for	ADP
cjgl-2651	564	11	providing	provide	VERB
cjgl-2651	564	12	such	such	ADJ
cjgl-2651	564	13	entertainment	entertainment	NOUN
cjgl-2651	564	14	is	be	AUX
cjgl-2651	564	15	conditioned	condition	VERB
cjgl-2651	564	16	on	on	ADP
cjgl-2651	564	17	reporting	report	VERB
cjgl-2651	564	18	the	the	DET
cjgl-2651	564	19	entertainment	entertainment	NOUN
cjgl-2651	564	20	as	as	ADP
cjgl-2651	564	21	income	income	NOUN
cjgl-2651	564	22	to	to	ADP
cjgl-2651	564	23	the	the	DET
cjgl-2651	564	24	employee	employee	NOUN
cjgl-2651	564	25	or	or	CCONJ
cjgl-2651	564	26	independent	independent	ADJ
cjgl-2651	564	27	contractor	contractor	NOUN
cjgl-2651	564	28	-	-	PUNCT
cjgl-2651	564	29	and	and	CCONJ
cjgl-2651	564	30	,	,	PUNCT
cjgl-2651	564	31	in	in	ADP
cjgl-2651	564	32	the	the	DET
cjgl-2651	564	33	case	case	NOUN
cjgl-2651	564	34	of	of	ADP
cjgl-2651	564	35	certain	certain	ADJ
cjgl-2651	564	36	employees	employee	NOUN
cjgl-2651	564	37	and	and	CCONJ
cjgl-2651	564	38	independent	independent	ADJ
cjgl-2651	564	39	contractors	contractor	NOUN
cjgl-2651	564	40	,	,	PUNCT
cjgl-2651	564	41	the	the	DET
cjgl-2651	564	42	amount	amount	NOUN
cjgl-2651	564	43	of	of	ADP
cjgl-2651	564	44	the	the	DET
cjgl-2651	564	45	deduction	deduction	NOUN
cjgl-2651	564	46	is	be	AUX
cjgl-2651	564	47	limited	limit	VERB
cjgl-2651	564	48	to	to	ADP
cjgl-2651	564	49	the	the	DET
cjgl-2651	564	50	amount	amount	NOUN
cjgl-2651	564	51	reported	report	VERB
cjgl-2651	564	52	as	as	ADP
cjgl-2651	564	53	income	income	NOUN
cjgl-2651	564	54	to	to	ADP
cjgl-2651	564	55	the	the	DET
cjgl-2651	564	56	employee	employee	NOUN
cjgl-2651	564	57	or	or	CCONJ
cjgl-2651	564	58	independent	independent	ADJ
cjgl-2651	564	59	contractor	contractor	NOUN
cjgl-2651	564	60	.	.	PUNCT
cjgl-2651	565	1	i.r.c	i.r.c	PROPN
cjgl-2651	565	2	.	.	PUNCT
cjgl-2651	566	1	§	§	PROPN
cjgl-2651	566	2	274(c)(2	274(c)(2	NUM
cjgl-2651	566	3	)	)	PUNCT
cjgl-2651	566	4	,	,	PUNCT
cjgl-2651	566	5	(	(	PUNCT
cjgl-2651	566	6	9	9	NUM
cjgl-2651	566	7	)	)	PUNCT
cjgl-2651	566	8	;	;	PUNCT
cjgl-2651	567	1	treas	treas	PROPN
cjgl-2651	567	2	.	.	PUNCT
cjgl-2651	568	1	reg	reg	PROPN
cjgl-2651	568	2	.	.	PUNCT
cjgl-2651	569	1	§	§	PROPN
cjgl-2651	569	2	1.274	1.274	NUM
cjgl-2651	569	3	-	-	NUM
cjgl-2651	569	4	2(f)(2)(iii	2(f)(2)(iii	NUM
cjgl-2651	569	5	)	)	PUNCT
cjgl-2651	569	6	(	(	PUNCT
cjgl-2651	569	7	as	as	SCONJ
cjgl-2651	569	8	amended	amend	VERB
cjgl-2651	569	9	in	in	ADP
cjgl-2651	569	10	1996	1996	NUM
cjgl-2651	569	11	)	)	PUNCT
cjgl-2651	570	1	;	;	PUNCT
cjgl-2651	570	2	see	see	VERB
cjgl-2651	570	3	i.r.s	i.r.s	PROPN
cjgl-2651	570	4	.	.	PUNCT
cjgl-2651	571	1	notice	notice	VERB
cjgl-2651	571	2	2005	2005	NUM
cjgl-2651	571	3	-	-	SYM
cjgl-2651	571	4	45	45	NUM
cjgl-2651	571	5	,	,	PUNCT
cjgl-2651	571	6	2005	2005	NUM
cjgl-2651	571	7	-	-	SYM
cjgl-2651	571	8	24	24	NUM
cjgl-2651	571	9	i.r.b	i.r.b	NOUN
cjgl-2651	571	10	.	.	PUNCT
cjgl-2651	571	11	1228	1228	NUM
cjgl-2651	571	12	(	(	PUNCT
cjgl-2651	571	13	explaining	explain	VERB
cjgl-2651	571	14	the	the	DET
cjgl-2651	571	15	operation	operation	NOUN
cjgl-2651	571	16	of	of	ADP
cjgl-2651	571	17	the	the	DET
cjgl-2651	571	18	limitation	limitation	NOUN
cjgl-2651	571	19	of	of	ADP
cjgl-2651	571	20	the	the	DET
cjgl-2651	571	21	deduction	deduction	NOUN
cjgl-2651	571	22	to	to	ADP
cjgl-2651	571	23	the	the	DET
cjgl-2651	571	24	amount	amount	NOUN
cjgl-2651	571	25	reported	report	VERB
cjgl-2651	571	26	as	as	ADP
cjgl-2651	571	27	income	income	NOUN
cjgl-2651	571	28	to	to	ADP
cjgl-2651	571	29	the	the	DET
cjgl-2651	571	30	employee	employee	NOUN
cjgl-2651	571	31	or	or	CCONJ
cjgl-2651	571	32	independent	independent	ADJ
cjgl-2651	571	33	contractor	contractor	NOUN
cjgl-2651	571	34	)	)	PUNCT
cjgl-2651	571	35	.	.	PUNCT
cjgl-2651	572	1	97	97	NUM
cjgl-2651	572	2	i.r.c	i.r.c	NOUN
cjgl-2651	572	3	.	.	PUNCT
cjgl-2651	573	1	§	§	PROPN
cjgl-2651	573	2	135(c)(2)(a)(iii	135(c)(2)(a)(iii	PROPN
cjgl-2651	573	3	)	)	PUNCT
cjgl-2651	573	4	.	.	PUNCT
cjgl-2651	574	1	98	98	NUM
cjgl-2651	574	2	i.r.s	i.r.	NOUN
cjgl-2651	574	3	.	.	PUNCT
cjgl-2651	575	1	form	form	NOUN
cjgl-2651	575	2	8815	8815	NUM
cjgl-2651	575	3	:	:	PUNCT
cjgl-2651	575	4	exclusion	exclusion	NOUN
cjgl-2651	575	5	of	of	ADP
cjgl-2651	575	6	interest	interest	NOUN
cjgl-2651	575	7	from	from	ADP
cjgl-2651	575	8	series	series	PROPN
cjgl-2651	575	9	ee	ee	PROPN
cjgl-2651	575	10	and	and	CCONJ
cjgl-2651	575	11	i	i	PRON
cjgl-2651	575	12	u.s	u.s	PROPN
cjgl-2651	575	13	.	.	PROPN
cjgl-2651	575	14	savings	saving	NOUN
cjgl-2651	575	15	bonds	bond	NOUN
cjgl-2651	575	16	issued	issue	VERB
cjgl-2651	575	17	after	after	ADP
cjgl-2651	575	18	1989	1989	NUM
cjgl-2651	575	19	,	,	PUNCT
cjgl-2651	575	20	at	at	ADP
cjgl-2651	575	21	i	i	PRON
cjgl-2651	575	22	1	1	NUM
cjgl-2651	575	23	.	.	PUNCT
cjgl-2651	575	24	1(a	1(a	NUM
cjgl-2651	575	25	)	)	PUNCT
cjgl-2651	575	26	(	(	PUNCT
cjgl-2651	575	27	2009	2009	NUM
cjgl-2651	575	28	)	)	PUNCT
cjgl-2651	575	29	.	.	PUNCT
cjgl-2651	576	1	columbia	columbia	PROPN
cjgl-2651	576	2	journal	journal	PROPN
cjgl-2651	576	3	of	of	ADP
cjgl-2651	576	4	gender	gender	NOUN
cjgl-2651	576	5	and	and	CCONJ
cjgl-2651	576	6	law	law	NOUN
cjgl-2651	576	7	qualifying	qualify	VERB
cjgl-2651	576	8	educational	educational	ADJ
cjgl-2651	576	9	expenses	expense	NOUN
cjgl-2651	576	10	.	.	PUNCT
cjgl-2651	577	1	99	99	NUM
cjgl-2651	577	2	a	a	DET
cjgl-2651	577	3	taxpayer	taxpayer	NOUN
cjgl-2651	577	4	who	who	PRON
cjgl-2651	577	5	opens	open	VERB
cjgl-2651	577	6	a	a	DET
cjgl-2651	577	7	coverdell	coverdell	PROPN
cjgl-2651	577	8	esa	esa	NOUN
cjgl-2651	577	9	or	or	CCONJ
cjgl-2651	577	10	an	an	DET
cjgl-2651	577	11	account	account	NOUN
cjgl-2651	577	12	with	with	ADP
cjgl-2651	577	13	a	a	DET
cjgl-2651	577	14	qtp	qtp	PROPN
cjgl-2651	577	15	is	be	AUX
cjgl-2651	577	16	permitted	permit	VERB
cjgl-2651	577	17	to	to	PART
cjgl-2651	577	18	change	change	VERB
cjgl-2651	577	19	the	the	DET
cjgl-2651	577	20	designated	designate	VERB
cjgl-2651	577	21	beneficiary	beneficiary	NOUN
cjgl-2651	577	22	to	to	ADP
cjgl-2651	577	23	another	another	DET
cjgl-2651	577	24	member	member	NOUN
cjgl-2651	577	25	of	of	ADP
cjgl-2651	577	26	the	the	DET
cjgl-2651	577	27	current	current	ADJ
cjgl-2651	577	28	beneficiary	beneficiary	NOUN
cjgl-2651	577	29	's	's	PART
cjgl-2651	577	30	family	family	NOUN
cjgl-2651	577	31	without	without	ADP
cjgl-2651	577	32	adverse	adverse	ADJ
cjgl-2651	577	33	tax	tax	NOUN
cjgl-2651	577	34	consequences	consequence	NOUN
cjgl-2651	577	35	.	.	PUNCT
cjgl-2651	578	1	100	100	NUM
cjgl-2651	578	2	apparently	apparently	ADV
cjgl-2651	578	3	relying	rely	VERB
cjgl-2651	578	4	on	on	ADP
cjgl-2651	578	5	the	the	DET
cjgl-2651	578	6	trustees	trustee	NOUN
cjgl-2651	578	7	of	of	ADP
cjgl-2651	578	8	coverdell	coverdell	PROPN
cjgl-2651	578	9	esas	esa	NOUN
cjgl-2651	578	10	and	and	CCONJ
cjgl-2651	578	11	the	the	DET
cjgl-2651	578	12	administrators	administrator	NOUN
cjgl-2651	578	13	of	of	ADP
cjgl-2651	578	14	qtps	qtps	NOUN
cjgl-2651	578	15	to	to	ADP
cjgl-2651	578	16	police	police	NOUN
cjgl-2651	578	17	compliance	compliance	NOUN
cjgl-2651	578	18	with	with	ADP
cjgl-2651	578	19	the	the	DET
cjgl-2651	578	20	requirement	requirement	NOUN
cjgl-2651	578	21	that	that	SCONJ
cjgl-2651	578	22	the	the	DET
cjgl-2651	578	23	new	new	ADJ
cjgl-2651	578	24	beneficiary	beneficiary	NOUN
cjgl-2651	578	25	be	be	AUX
cjgl-2651	578	26	a	a	DET
cjgl-2651	578	27	member	member	NOUN
cjgl-2651	578	28	of	of	ADP
cjgl-2651	578	29	the	the	DET
cjgl-2651	578	30	existing	exist	VERB
cjgl-2651	578	31	beneficiary	beneficiary	NOUN
cjgl-2651	578	32	's	's	PART
cjgl-2651	578	33	family	family	NOUN
cjgl-2651	578	34	,	,	PUNCT
cjgl-2651	578	35	little	little	ADJ
cjgl-2651	578	36	or	or	CCONJ
cjgl-2651	578	37	no	no	DET
cjgl-2651	578	38	reporting	reporting	NOUN
cjgl-2651	578	39	of	of	ADP
cjgl-2651	578	40	a	a	DET
cjgl-2651	578	41	change	change	NOUN
cjgl-2651	578	42	in	in	ADP
cjgl-2651	578	43	beneficiary	beneficiary	NOUN
cjgl-2651	578	44	is	be	AUX
cjgl-2651	578	45	required	require	VERB
cjgl-2651	578	46	.	.	PUNCT
cjgl-2651	579	1	101	101	NUM
cjgl-2651	579	2	in	in	ADP
cjgl-2651	579	3	a	a	DET
cjgl-2651	579	4	different	different	ADJ
cjgl-2651	579	5	vein	vein	NOUN
cjgl-2651	579	6	,	,	PUNCT
cjgl-2651	579	7	§	§	PROPN
cjgl-2651	579	8	139d	139d	PROPN
cjgl-2651	579	9	allows	allow	VERB
cjgl-2651	579	10	taxpayers	taxpayer	NOUN
cjgl-2651	579	11	to	to	PART
cjgl-2651	579	12	exclude	exclude	VERB
cjgl-2651	579	13	the	the	DET
cjgl-2651	579	14	value	value	NOUN
cjgl-2651	579	15	of	of	ADP
cjgl-2651	579	16	"	"	PUNCT
cjgl-2651	579	17	qualified	qualified	ADJ
cjgl-2651	579	18	indian	indian	PROPN
cjgl-2651	579	19	health	health	PROPN
cjgl-2651	579	20	care	care	NOUN
cjgl-2651	579	21	benefits	benefit	NOUN
cjgl-2651	579	22	,	,	PUNCT
cjgl-2651	579	23	"	"	PUNCT
cjgl-2651	579	24	including	include	VERB
cjgl-2651	579	25	certain	certain	ADJ
cjgl-2651	579	26	health	health	NOUN
cjgl-2651	579	27	care	care	NOUN
cjgl-2651	579	28	benefits	benefit	NOUN
cjgl-2651	579	29	provided	provide	VERB
cjgl-2651	579	30	to	to	ADP
cjgl-2651	579	31	the	the	DET
cjgl-2651	579	32	dependents	dependent	NOUN
cjgl-2651	579	33	of	of	ADP
cjgl-2651	579	34	members	member	NOUN
cjgl-2651	579	35	of	of	ADP
cjgl-2651	579	36	an	an	DET
cjgl-2651	579	37	indian	indian	ADJ
cjgl-2651	579	38	tribe	tribe	NOUN
cjgl-2651	579	39	.	.	PUNCT
cjgl-2651	580	1	this	this	DET
cjgl-2651	580	2	provision	provision	NOUN
cjgl-2651	580	3	was	be	AUX
cjgl-2651	580	4	enacted	enact	VERB
cjgl-2651	580	5	in	in	ADP
cjgl-2651	580	6	march	march	PROPN
cjgl-2651	580	7	2010	2010	NUM
cjgl-2651	580	8	as	as	ADP
cjgl-2651	580	9	part	part	NOUN
cjgl-2651	580	10	of	of	ADP
cjgl-2651	580	11	healthcare	healthcare	NOUN
cjgl-2651	580	12	reform	reform	NOUN
cjgl-2651	580	13	;	;	PUNCT
cjgl-2651	580	14	it	it	PRON
cjgl-2651	580	15	therefore	therefore	ADV
cjgl-2651	580	16	remains	remain	VERB
cjgl-2651	580	17	to	to	PART
cjgl-2651	580	18	be	be	AUX
cjgl-2651	580	19	seen	see	VERB
cjgl-2651	580	20	whether	whether	SCONJ
cjgl-2651	580	21	the	the	DET
cjgl-2651	580	22	irs	irs	PROPN
cjgl-2651	580	23	will	will	AUX
cjgl-2651	580	24	issue	issue	VERB
cjgl-2651	580	25	any	any	DET
cjgl-2651	580	26	notices	notice	NOUN
cjgl-2651	580	27	,	,	PUNCT
cjgl-2651	580	28	forms	form	NOUN
cjgl-2651	580	29	,	,	PUNCT
cjgl-2651	580	30	or	or	CCONJ
cjgl-2651	580	31	regulations	regulation	NOUN
cjgl-2651	580	32	that	that	PRON
cjgl-2651	580	33	require	require	VERB
cjgl-2651	580	34	identification	identification	NOUN
cjgl-2651	580	35	or	or	CCONJ
cjgl-2651	580	36	documentation	documentation	NOUN
cjgl-2651	580	37	of	of	ADP
cjgl-2651	580	38	the	the	DET
cjgl-2651	580	39	taxpayer	taxpayer	NOUN
cjgl-2651	580	40	's	's	PART
cjgl-2651	580	41	dependents	dependent	NOUN
cjgl-2651	580	42	who	who	PRON
cjgl-2651	580	43	qualify	qualify	VERB
cjgl-2651	580	44	for	for	ADP
cjgl-2651	580	45	this	this	DET
cjgl-2651	580	46	exclusion	exclusion	NOUN
cjgl-2651	580	47	but	but	CCONJ
cjgl-2651	580	48	fall	fall	VERB
cjgl-2651	580	49	outside	outside	ADV
cjgl-2651	580	50	of	of	ADP
cjgl-2651	580	51	the	the	DET
cjgl-2651	580	52	de	de	X
cjgl-2651	580	53	facto	facto	X
cjgl-2651	580	54	documentation	documentation	NOUN
cjgl-2651	580	55	requirement	requirement	NOUN
cjgl-2651	580	56	of	of	ADP
cjgl-2651	580	57	§	§	PROPN
cjgl-2651	580	58	151	151	NUM
cjgl-2651	580	59	(	(	PUNCT
cjgl-2651	580	60	e	e	NOUN
cjgl-2651	580	61	)	)	PUNCT
cjgl-2651	580	62	.	.	PUNCT
cjgl-2651	581	1	102	102	NUM
cjgl-2651	581	2	with	with	ADP
cjgl-2651	581	3	their	their	PRON
cjgl-2651	581	4	mix	mix	NOUN
cjgl-2651	581	5	of	of	ADP
cjgl-2651	581	6	duplicative	duplicative	ADJ
cjgl-2651	581	7	documentation	documentation	NOUN
cjgl-2651	581	8	requirements	requirement	NOUN
cjgl-2651	581	9	,	,	PUNCT
cjgl-2651	581	10	shifting	shift	VERB
cjgl-2651	581	11	of	of	ADP
cjgl-2651	581	12	responsibility	responsibility	NOUN
cjgl-2651	581	13	for	for	ADP
cjgl-2651	581	14	policing	police	VERB
cjgl-2651	581	15	compliance	compliance	NOUN
cjgl-2651	581	16	,	,	PUNCT
cjgl-2651	581	17	and	and	CCONJ
cjgl-2651	581	18	potential	potential	ADJ
cjgl-2651	581	19	for	for	ADP
cjgl-2651	581	20	underdocumentation	underdocumentation	NOUN
cjgl-2651	581	21	,	,	PUNCT
cjgl-2651	581	22	these	these	DET
cjgl-2651	581	23	provisions	provision	NOUN
cjgl-2651	581	24	share	share	VERB
cjgl-2651	581	25	the	the	DET
cjgl-2651	581	26	haphazard	haphazard	ADJ
cjgl-2651	581	27	approach	approach	NOUN
cjgl-2651	581	28	to	to	ADP
cjgl-2651	581	29	identification	identification	NOUN
cjgl-2651	581	30	and	and	CCONJ
cjgl-2651	581	31	documentation	documentation	NOUN
cjgl-2651	581	32	of	of	ADP
cjgl-2651	581	33	a	a	DET
cjgl-2651	581	34	taxpayer	taxpayer	NOUN
cjgl-2651	581	35	's	's	PART
cjgl-2651	581	36	dependents	dependent	NOUN
cjgl-2651	581	37	encountered	encounter	VERB
cjgl-2651	581	38	in	in	ADP
cjgl-2651	581	39	the	the	DET
cjgl-2651	581	40	deduction	deduction	NOUN
cjgl-2651	581	41	and	and	CCONJ
cjgl-2651	581	42	credit	credit	NOUN
cjgl-2651	581	43	provisions	provision	NOUN
cjgl-2651	581	44	discussed	discuss	VERB
cjgl-2651	581	45	in	in	ADP
cjgl-2651	581	46	the	the	DET
cjgl-2651	581	47	previous	previous	ADJ
cjgl-2651	581	48	two	two	NUM
cjgl-2651	581	49	sections	section	NOUN
cjgl-2651	581	50	of	of	ADP
cjgl-2651	581	51	this	this	DET
cjgl-2651	581	52	part	part	NOUN
cjgl-2651	581	53	.	.	PUNCT
cjgl-2651	582	1	99	99	NUM
cjgl-2651	582	2	i.r.c	i.r.c	NOUN
cjgl-2651	582	3	.	.	PUNCT
cjgl-2651	583	1	§	§	PROPN
cjgl-2651	583	2	§	§	PROPN
cjgl-2651	583	3	529(c)(1	529(c)(1	NOUN
cjgl-2651	583	4	)	)	PUNCT
cjgl-2651	583	5	,	,	PUNCT
cjgl-2651	583	6	(	(	PUNCT
cjgl-2651	583	7	c)(3	c)(3	NOUN
cjgl-2651	583	8	)	)	PUNCT
cjgl-2651	583	9	,	,	PUNCT
cjgl-2651	583	10	530(a	530(a	NUM
cjgl-2651	583	11	)	)	PUNCT
cjgl-2651	583	12	,	,	PUNCT
cjgl-2651	583	13	(	(	PUNCT
cjgl-2651	583	14	d)(i)-(2	d)(i)-(2	NUM
cjgl-2651	583	15	)	)	PUNCT
cjgl-2651	583	16	.	.	PUNCT
cjgl-2651	584	1	100	100	NUM
cjgl-2651	585	1	i	i	PROPN
cjgl-2651	585	2	d.	d.	PROPN
cjgl-2651	585	3	§	§	PROPN
cjgl-2651	585	4	§	§	PROPN
cjgl-2651	585	5	529(c)(3)(c	529(c)(3)(c	PROPN
cjgl-2651	585	6	)	)	PUNCT
cjgl-2651	585	7	,	,	PUNCT
cjgl-2651	585	8	530(d)(5)-(6	530(d)(5)-(6	NUM
cjgl-2651	585	9	)	)	PUNCT
cjgl-2651	585	10	.	.	PUNCT
cjgl-2651	586	1	in	in	ADP
cjgl-2651	586	2	the	the	DET
cjgl-2651	586	3	case	case	NOUN
cjgl-2651	586	4	of	of	ADP
cjgl-2651	586	5	a	a	DET
cjgl-2651	586	6	coverdell	coverdell	PROPN
cjgl-2651	586	7	esa	esa	PROPN
cjgl-2651	586	8	,	,	PUNCT
cjgl-2651	586	9	the	the	DET
cjgl-2651	586	10	member	member	NOUN
cjgl-2651	586	11	of	of	ADP
cjgl-2651	586	12	the	the	DET
cjgl-2651	586	13	family	family	NOUN
cjgl-2651	586	14	must	must	AUX
cjgl-2651	586	15	be	be	AUX
cjgl-2651	586	16	under	under	ADP
cjgl-2651	586	17	age	age	NOUN
cjgl-2651	586	18	30	30	NUM
cjgl-2651	586	19	,	,	PUNCT
cjgl-2651	586	20	unless	unless	SCONJ
cjgl-2651	586	21	the	the	DET
cjgl-2651	586	22	member	member	NOUN
cjgl-2651	586	23	of	of	ADP
cjgl-2651	586	24	the	the	DET
cjgl-2651	586	25	family	family	NOUN
cjgl-2651	586	26	qualifies	qualify	VERB
cjgl-2651	586	27	as	as	ADP
cjgl-2651	586	28	a	a	DET
cjgl-2651	586	29	special	special	ADJ
cjgl-2651	586	30	needs	need	NOUN
cjgl-2651	586	31	beneficiary	beneficiary	NOUN
cjgl-2651	586	32	.	.	PUNCT
cjgl-2651	587	1	i	i	PRON
cjgl-2651	587	2	d.	d.	PROPN
cjgl-2651	587	3	§	§	PROPN
cjgl-2651	587	4	530(b)(1	530(b)(1	PROPN
cjgl-2651	587	5	)	)	PUNCT
cjgl-2651	587	6	(	(	PUNCT
cjgl-2651	587	7	flush	flush	ADJ
cjgl-2651	587	8	language	language	NOUN
cjgl-2651	587	9	)	)	PUNCT
cjgl-2651	587	10	,	,	PUNCT
cjgl-2651	587	11	(	(	PUNCT
cjgl-2651	587	12	d)(5)(6	d)(5)(6	NOUN
cjgl-2651	587	13	)	)	PUNCT
cjgl-2651	587	14	.	.	PUNCT
cjgl-2651	588	1	101	101	NUM
cjgl-2651	588	2	see	see	VERB
cjgl-2651	588	3	i.r.s	i.r.s	PROPN
cjgl-2651	588	4	.	.	PUNCT
cjgl-2651	589	1	instructions	instruction	NOUN
cjgl-2651	589	2	for	for	ADP
cjgl-2651	589	3	form	form	NOUN
cjgl-2651	589	4	1099	1099	NUM
cjgl-2651	589	5	-	-	SYM
cjgl-2651	589	6	q	q	NOUN
cjgl-2651	589	7	,	,	PUNCT
cjgl-2651	589	8	at	at	ADP
cjgl-2651	589	9	1	1	NUM
cjgl-2651	589	10	,	,	PUNCT
cjgl-2651	589	11	2	2	NUM
cjgl-2651	589	12	(	(	PUNCT
cjgl-2651	589	13	2009	2009	NUM
cjgl-2651	589	14	)	)	PUNCT
cjgl-2651	589	15	(	(	PUNCT
cjgl-2651	589	16	requiring	require	VERB
cjgl-2651	589	17	no	no	DET
cjgl-2651	589	18	reporting	reporting	NOUN
cjgl-2651	589	19	for	for	ADP
cjgl-2651	589	20	a	a	DET
cjgl-2651	589	21	change	change	NOUN
cjgl-2651	589	22	in	in	ADP
cjgl-2651	589	23	beneficiary	beneficiary	NOUN
cjgl-2651	589	24	,	,	PUNCT
cjgl-2651	589	25	but	but	CCONJ
cjgl-2651	589	26	requiring	require	VERB
cjgl-2651	589	27	reporting	reporting	NOUN
cjgl-2651	589	28	of	of	ADP
cjgl-2651	589	29	the	the	DET
cjgl-2651	589	30	amount	amount	NOUN
cjgl-2651	589	31	of	of	ADP
cjgl-2651	589	32	a	a	DET
cjgl-2651	589	33	distribution	distribution	NOUN
cjgl-2651	589	34	in	in	ADP
cjgl-2651	589	35	the	the	DET
cjgl-2651	589	36	case	case	NOUN
cjgl-2651	589	37	of	of	ADP
cjgl-2651	589	38	a	a	DET
cjgl-2651	589	39	rollover	rollover	NOUN
cjgl-2651	589	40	to	to	ADP
cjgl-2651	589	41	another	another	DET
cjgl-2651	589	42	program	program	NOUN
cjgl-2651	589	43	)	)	PUNCT
cjgl-2651	589	44	;	;	PUNCT
cjgl-2651	589	45	i.r.s	i.r.s	NOUN
cjgl-2651	589	46	.	.	PUNCT
cjgl-2651	590	1	pub	pub	NOUN
cjgl-2651	590	2	.	.	PUNCT
cjgl-2651	591	1	no	no	INTJ
cjgl-2651	591	2	.	.	PUNCT
cjgl-2651	592	1	970	970	NUM
cjgl-2651	592	2	,	,	PUNCT
cjgl-2651	592	3	tax	tax	NOUN
cjgl-2651	592	4	benefits	benefit	NOUN
cjgl-2651	592	5	for	for	ADP
cjgl-2651	592	6	education	education	NOUN
cjgl-2651	592	7	60	60	NUM
cjgl-2651	592	8	-	-	SYM
cjgl-2651	592	9	61	61	NUM
cjgl-2651	592	10	,	,	PUNCT
cjgl-2651	592	11	70	70	NUM
cjgl-2651	592	12	(	(	PUNCT
cjgl-2651	592	13	2009	2009	NUM
cjgl-2651	592	14	)	)	PUNCT
cjgl-2651	592	15	(	(	PUNCT
cjgl-2651	592	16	in	in	ADP
cjgl-2651	592	17	the	the	DET
cjgl-2651	592	18	case	case	NOUN
cjgl-2651	592	19	of	of	ADP
cjgl-2651	592	20	both	both	CCONJ
cjgl-2651	592	21	a	a	DET
cjgl-2651	592	22	coverdell	coverdell	PROPN
cjgl-2651	592	23	esa	esa	PROPN
cjgl-2651	592	24	and	and	CCONJ
cjgl-2651	592	25	a	a	DET
cjgl-2651	592	26	qtp	qtp	PROPN
cjgl-2651	592	27	,	,	PUNCT
cjgl-2651	592	28	advising	advise	VERB
cjgl-2651	592	29	taxpayers	taxpayer	NOUN
cjgl-2651	592	30	not	not	PART
cjgl-2651	592	31	to	to	PART
cjgl-2651	592	32	report	report	VERB
cjgl-2651	592	33	a	a	DET
cjgl-2651	592	34	qualifying	qualifying	NOUN
cjgl-2651	592	35	rollover	rollover	NOUN
cjgl-2651	592	36	anywhere	anywhere	ADV
cjgl-2651	592	37	on	on	ADP
cjgl-2651	592	38	the	the	DET
cjgl-2651	592	39	form	form	NOUN
cjgl-2651	592	40	1040	1040	NUM
cjgl-2651	592	41	because	because	SCONJ
cjgl-2651	592	42	it	it	PRON
cjgl-2651	592	43	is	be	AUX
cjgl-2651	592	44	nontaxable	nontaxable	ADJ
cjgl-2651	592	45	and	and	CCONJ
cjgl-2651	592	46	further	far	ADV
cjgl-2651	592	47	advising	advise	VERB
cjgl-2651	592	48	that	that	SCONJ
cjgl-2651	592	49	a	a	DET
cjgl-2651	592	50	change	change	NOUN
cjgl-2651	592	51	in	in	ADP
cjgl-2651	592	52	beneficiary	beneficiary	NOUN
cjgl-2651	592	53	to	to	ADP
cjgl-2651	592	54	another	another	DET
cjgl-2651	592	55	member	member	NOUN
cjgl-2651	592	56	of	of	ADP
cjgl-2651	592	57	the	the	DET
cjgl-2651	592	58	family	family	NOUN
cjgl-2651	592	59	has	have	VERB
cjgl-2651	592	60	no	no	DET
cjgl-2651	592	61	income	income	NOUN
cjgl-2651	592	62	tax	tax	NOUN
cjgl-2651	592	63	consequences	consequence	NOUN
cjgl-2651	592	64	at	at	ADV
cjgl-2651	592	65	all	all	ADV
cjgl-2651	592	66	)	)	PUNCT
cjgl-2651	592	67	.	.	PUNCT
cjgl-2651	593	1	112	112	NUM
cjgl-2651	593	2	i.r.c	i.r.c	NOUN
cjgl-2651	593	3	.	.	PUNCT
cjgl-2651	594	1	§	§	PROPN
cjgl-2651	594	2	139d(c)(5	139d(c)(5	NUM
cjgl-2651	594	3	)	)	PUNCT
cjgl-2651	594	4	;	;	PUNCT
cjgl-2651	594	5	patient	patient	ADJ
cjgl-2651	594	6	protection	protection	NOUN
cjgl-2651	594	7	and	and	CCONJ
cjgl-2651	594	8	affordable	affordable	ADJ
cjgl-2651	594	9	care	care	PROPN
cjgl-2651	594	10	act	act	PROPN
cjgl-2651	594	11	,	,	PUNCT
cjgl-2651	594	12	pub	pub	NOUN
cjgl-2651	594	13	.	.	PUNCT
cjgl-2651	595	1	l.	l.	PROPN
cjgl-2651	595	2	no	no	INTJ
cjgl-2651	595	3	.	.	NOUN
cjgl-2651	596	1	111	111	NUM
cjgl-2651	596	2	-	-	SYM
cjgl-2651	596	3	148	148	NUM
cjgl-2651	596	4	,	,	PUNCT
cjgl-2651	596	5	§	§	PROPN
cjgl-2651	596	6	9021(a	9021(a	NOUN
cjgl-2651	596	7	)	)	PUNCT
cjgl-2651	596	8	,	,	PUNCT
cjgl-2651	596	9	124	124	NUM
cjgl-2651	596	10	stat	stat	NOUN
cjgl-2651	596	11	.	.	PUNCT
cjgl-2651	597	1	119,873	119,873	NUM
cjgl-2651	597	2	(	(	PUNCT
cjgl-2651	597	3	2010	2010	NUM
cjgl-2651	597	4	)	)	PUNCT
cjgl-2651	597	5	(	(	PUNCT
cjgl-2651	597	6	enacting	enact	VERB
cjgl-2651	597	7	i.r.c	i.r.c	NOUN
cjgl-2651	597	8	.	.	PUNCT
cjgl-2651	598	1	§	§	PROPN
cjgl-2651	598	2	139d	139d	PROPN
cjgl-2651	598	3	)	)	PUNCT
cjgl-2651	598	4	.	.	PUNCT
cjgl-2651	599	1	columbia	columbia	PROPN
cjgl-2651	599	2	journal	journal	PROPN
cjgl-2651	599	3	of	of	ADP
cjgl-2651	599	4	gender	gender	NOUN
cjgl-2651	599	5	and	and	CCONJ
cjgl-2651	599	6	law	law	NOUN
cjgl-2651	599	7	4	4	NUM
cjgl-2651	599	8	.	.	PUNCT
cjgl-2651	599	9	overlap	overlap	NOUN
cjgl-2651	599	10	with	with	ADP
cjgl-2651	599	11	tax	tax	NOUN
cjgl-2651	599	12	disallowances	disallowance	NOUN
cjgl-2651	599	13	relating	relate	VERB
cjgl-2651	599	14	to	to	ADP
cjgl-2651	599	15	dependents	dependent	NOUN
cjgl-2651	599	16	in	in	ADP
cjgl-2651	599	17	some	some	DET
cjgl-2651	599	18	cases	case	NOUN
cjgl-2651	599	19	,	,	PUNCT
cjgl-2651	599	20	code	code	NOUN
cjgl-2651	599	21	provisions	provision	NOUN
cjgl-2651	599	22	disqualifypayments	disqualifypayment	NOUN
cjgl-2651	599	23	to	to	ADP
cjgl-2651	599	24	relatives	relative	NOUN
cjgl-2651	599	25	from	from	ADP
cjgl-2651	599	26	eligibility	eligibility	NOUN
cjgl-2651	599	27	for	for	ADP
cjgl-2651	599	28	a	a	DET
cjgl-2651	599	29	deduction	deduction	NOUN
cjgl-2651	599	30	or	or	CCONJ
cjgl-2651	599	31	credit	credit	NOUN
cjgl-2651	599	32	.	.	PUNCT
cjgl-2651	600	1	for	for	ADP
cjgl-2651	600	2	example	example	NOUN
cjgl-2651	600	3	,	,	PUNCT
cjgl-2651	600	4	payments	payment	NOUN
cjgl-2651	600	5	to	to	ADP
cjgl-2651	600	6	a	a	DET
cjgl-2651	600	7	taxpayer	taxpayer	NOUN
cjgl-2651	600	8	's	's	PART
cjgl-2651	600	9	dependents	dependent	NOUN
cjgl-2651	600	10	and	and	CCONJ
cjgl-2651	600	11	children	child	NOUN
cjgl-2651	600	12	under	under	ADP
cjgl-2651	600	13	the	the	DET
cjgl-2651	600	14	age	age	NOUN
cjgl-2651	600	15	of	of	ADP
cjgl-2651	600	16	nineteen	nineteen	NUM
cjgl-2651	600	17	are	be	AUX
cjgl-2651	600	18	ineligible	ineligible	ADJ
cjgl-2651	600	19	for	for	ADP
cjgl-2651	600	20	the	the	DET
cjgl-2651	600	21	dependent	dependent	ADJ
cjgl-2651	600	22	care	care	NOUN
cjgl-2651	600	23	assistance	assistance	NOUN
cjgl-2651	600	24	credit	credit	NOUN
cjgl-2651	600	25	and	and	CCONJ
cjgl-2651	600	26	are	be	AUX
cjgl-2651	600	27	likewise	likewise	ADV
cjgl-2651	600	28	ineligible	ineligible	ADJ
cjgl-2651	600	29	for	for	ADP
cjgl-2651	600	30	the	the	DET
cjgl-2651	600	31	exclusion	exclusion	NOUN
cjgl-2651	600	32	for	for	ADP
cjgl-2651	600	33	employerprovided	employerprovide	VERB
cjgl-2651	600	34	dependent	dependent	ADJ
cjgl-2651	600	35	care	care	NOUN
cjgl-2651	600	36	assistance	assistance	NOUN
cjgl-2651	600	37	programs	program	NOUN
cjgl-2651	600	38	.	.	PUNCT
cjgl-2651	601	1	10	10	NUM
cjgl-2651	601	2	3	3	NUM
cjgl-2651	601	3	a	a	DET
cjgl-2651	601	4	taxpayer	taxpayer	NOUN
cjgl-2651	601	5	claiming	claim	VERB
cjgl-2651	601	6	the	the	DET
cjgl-2651	601	7	dependent	dependent	ADJ
cjgl-2651	601	8	care	care	NOUN
cjgl-2651	601	9	assistance	assistance	NOUN
cjgl-2651	601	10	credit	credit	NOUN
cjgl-2651	601	11	or	or	CCONJ
cjgl-2651	601	12	the	the	DET
cjgl-2651	601	13	exclusion	exclusion	NOUN
cjgl-2651	601	14	for	for	ADP
cjgl-2651	601	15	an	an	DET
cjgl-2651	601	16	employer	employer	NOUN
cjgl-2651	601	17	-	-	PUNCT
cjgl-2651	601	18	provided	provide	VERB
cjgl-2651	601	19	dependent	dependent	ADJ
cjgl-2651	601	20	care	care	NOUN
cjgl-2651	601	21	assistance	assistance	NOUN
cjgl-2651	601	22	program	program	NOUN
cjgl-2651	601	23	must	must	AUX
cjgl-2651	601	24	identify	identify	VERB
cjgl-2651	601	25	and	and	CCONJ
cjgl-2651	601	26	document	document	VERB
cjgl-2651	601	27	all	all	DET
cjgl-2651	601	28	persons	person	NOUN
cjgl-2651	601	29	who	who	PRON
cjgl-2651	601	30	provide	provide	VERB
cjgl-2651	601	31	dependent	dependent	ADJ
cjgl-2651	601	32	care	care	NOUN
cjgl-2651	601	33	services	service	NOUN
cjgl-2651	601	34	for	for	ADP
cjgl-2651	601	35	which	which	PRON
cjgl-2651	601	36	a	a	DET
cjgl-2651	601	37	credit	credit	NOUN
cjgl-2651	601	38	or	or	CCONJ
cjgl-2651	601	39	exclusion	exclusion	NOUN
cjgl-2651	601	40	is	be	AUX
cjgl-2651	601	41	claimed	claim	VERB
cjgl-2651	601	42	,	,	PUNCT
cjgl-2651	601	43	notwithstanding	notwithstanding	SCONJ
cjgl-2651	601	44	that	that	SCONJ
cjgl-2651	601	45	those	those	PRON
cjgl-2651	601	46	who	who	PRON
cjgl-2651	601	47	are	be	AUX
cjgl-2651	601	48	dependents	dependent	NOUN
cjgl-2651	601	49	would	would	AUX
cjgl-2651	601	50	already	already	ADV
cjgl-2651	601	51	have	have	AUX
cjgl-2651	601	52	been	be	AUX
cjgl-2651	601	53	documented	document	VERB
cjgl-2651	601	54	on	on	ADP
cjgl-2651	601	55	the	the	DET
cjgl-2651	601	56	first	first	ADJ
cjgl-2651	601	57	page	page	NOUN
cjgl-2651	601	58	of	of	ADP
cjgl-2651	601	59	the	the	DET
cjgl-2651	601	60	return	return	NOUN
cjgl-2651	601	61	,	,	PUNCT
cjgl-2651	601	62	as	as	SCONJ
cjgl-2651	601	63	mandated	mandate	VERB
cjgl-2651	601	64	by	by	ADP
cjgl-2651	601	65	§	§	PROPN
cjgl-2651	601	66	151(e	151(e	PROPN
cjgl-2651	601	67	)	)	PUNCT
cjgl-2651	601	68	.	.	PUNCT
cjgl-2651	602	1	10	10	NUM
cjgl-2651	602	2	4	4	NUM
cjgl-2651	602	3	section	section	NOUN
cjgl-2651	602	4	213(d	213(d	NOUN
cjgl-2651	602	5	)	)	PUNCT
cjgl-2651	602	6	(	(	PUNCT
cjgl-2651	602	7	11	11	NUM
cjgl-2651	602	8	)	)	PUNCT
cjgl-2651	602	9	renders	render	VERB
cjgl-2651	602	10	amounts	amount	NOUN
cjgl-2651	602	11	paid	pay	VERB
cjgl-2651	602	12	for	for	ADP
cjgl-2651	602	13	long	long	ADJ
cjgl-2651	602	14	-	-	PUNCT
cjgl-2651	602	15	term	term	NOUN
cjgl-2651	602	16	care	care	NOUN
cjgl-2651	602	17	services	service	NOUN
cjgl-2651	602	18	provided	provide	VERB
cjgl-2651	602	19	by	by	ADP
cjgl-2651	602	20	a	a	DET
cjgl-2651	602	21	relative	relative	ADJ
cjgl-2651	602	22	ineligible	ineligible	ADJ
cjgl-2651	602	23	for	for	ADP
cjgl-2651	602	24	deduction	deduction	NOUN
cjgl-2651	602	25	as	as	ADP
cjgl-2651	602	26	medical	medical	ADJ
cjgl-2651	602	27	expenses	expense	NOUN
cjgl-2651	602	28	,	,	PUNCT
cjgl-2651	602	29	unless	unless	SCONJ
cjgl-2651	602	30	the	the	DET
cjgl-2651	602	31	relative	relative	NOUN
cjgl-2651	602	32	is	be	AUX
cjgl-2651	602	33	a	a	DET
cjgl-2651	602	34	licensed	licensed	ADJ
cjgl-2651	602	35	professional	professional	NOUN
cjgl-2651	602	36	.	.	PUNCT
cjgl-2651	603	1	for	for	ADP
cjgl-2651	603	2	this	this	DET
cjgl-2651	603	3	purpose	purpose	NOUN
cjgl-2651	603	4	,	,	PUNCT
cjgl-2651	603	5	a	a	DET
cjgl-2651	603	6	"	"	PUNCT
cjgl-2651	603	7	relative	relative	NOUN
cjgl-2651	603	8	"	"	PUNCT
cjgl-2651	603	9	is	be	AUX
cjgl-2651	603	10	defined	define	VERB
cjgl-2651	603	11	as	as	ADP
cjgl-2651	603	12	"	"	PUNCT
cjgl-2651	603	13	an	an	DET
cjgl-2651	603	14	individual	individual	NOUN
cjgl-2651	603	15	bearing	bear	VERB
cjgl-2651	603	16	a	a	DET
cjgl-2651	603	17	relationship	relationship	NOUN
cjgl-2651	603	18	to	to	ADP
cjgl-2651	603	19	the	the	DET
cjgl-2651	603	20	individual	individual	NOUN
cjgl-2651	603	21	which	which	PRON
cjgl-2651	603	22	is	be	AUX
cjgl-2651	603	23	described	describe	VERB
cjgl-2651	603	24	in	in	ADP
cjgl-2651	603	25	any	any	PRON
cjgl-2651	603	26	of	of	ADP
cjgl-2651	603	27	subparagraphs	subparagraph	NOUN
cjgl-2651	603	28	(	(	PUNCT
cjgl-2651	603	29	a	a	X
cjgl-2651	603	30	)	)	PUNCT
cjgl-2651	603	31	through	through	ADP
cjgl-2651	603	32	(	(	PUNCT
cjgl-2651	603	33	g	g	NOUN
cjgl-2651	603	34	)	)	PUNCT
cjgl-2651	603	35	of	of	ADP
cjgl-2651	603	36	section	section	NOUN
cjgl-2651	603	37	152(d)(2)."'1	152(d)(2)."'1	NUM
cjgl-2651	603	38	5	5	NUM
cjgl-2651	603	39	in	in	ADP
cjgl-2651	603	40	some	some	DET
cjgl-2651	603	41	cases	case	NOUN
cjgl-2651	603	42	,	,	PUNCT
cjgl-2651	603	43	these	these	DET
cjgl-2651	603	44	relatives	relative	NOUN
cjgl-2651	603	45	will	will	AUX
cjgl-2651	603	46	be	be	AUX
cjgl-2651	603	47	claimed	claim	VERB
cjgl-2651	603	48	as	as	ADP
cjgl-2651	603	49	dependents	dependent	NOUN
cjgl-2651	603	50	on	on	ADP
cjgl-2651	603	51	the	the	DET
cjgl-2651	603	52	return	return	NOUN
cjgl-2651	603	53	and	and	CCONJ
cjgl-2651	603	54	in	in	ADP
cjgl-2651	603	55	others	other	NOUN
cjgl-2651	603	56	they	they	PRON
cjgl-2651	603	57	will	will	AUX
cjgl-2651	603	58	not	not	PART
cjgl-2651	603	59	(	(	PUNCT
cjgl-2651	603	60	e.g.	e.g.	ADV
cjgl-2651	603	61	,	,	PUNCT
cjgl-2651	603	62	because	because	SCONJ
cjgl-2651	603	63	they	they	PRON
cjgl-2651	603	64	fail	fail	VERB
cjgl-2651	603	65	to	to	PART
cjgl-2651	603	66	meet	meet	VERB
cjgl-2651	603	67	other	other	ADJ
cjgl-2651	603	68	prongs	prong	NOUN
cjgl-2651	603	69	of	of	ADP
cjgl-2651	603	70	the	the	DET
cjgl-2651	603	71	definition	definition	NOUN
cjgl-2651	603	72	of	of	ADP
cjgl-2651	603	73	"	"	PUNCT
cjgl-2651	603	74	dependent	dependent	ADJ
cjgl-2651	603	75	"	"	PUNCT
cjgl-2651	603	76	for	for	ADP
cjgl-2651	603	77	purposes	purpose	NOUN
cjgl-2651	603	78	of	of	ADP
cjgl-2651	603	79	§	§	PROPN
cjgl-2651	603	80	§	§	PROPN
cjgl-2651	603	81	151	151	NUM
cjgl-2651	603	82	and	and	CCONJ
cjgl-2651	603	83	152	152	NUM
cjgl-2651	603	84	)	)	PUNCT
cjgl-2651	603	85	.	.	PUNCT
cjgl-2651	604	1	106	106	NUM
cjgl-2651	604	2	nevertheless	nevertheless	ADV
cjgl-2651	604	3	,	,	PUNCT
cjgl-2651	604	4	§	§	PROPN
cjgl-2651	604	5	213	213	NUM
cjgl-2651	604	6	does	do	AUX
cjgl-2651	604	7	not	not	PART
cjgl-2651	604	8	require	require	VERB
cjgl-2651	604	9	taxpayers	taxpayer	NOUN
cjgl-2651	604	10	to	to	PART
cjgl-2651	604	11	identify	identify	VERB
cjgl-2651	604	12	or	or	CCONJ
cjgl-2651	604	13	document	document	VERB
cjgl-2651	604	14	any	any	PRON
cjgl-2651	604	15	of	of	ADP
cjgl-2651	604	16	the	the	DET
cjgl-2651	604	17	individuals	individual	NOUN
cjgl-2651	604	18	to	to	PART
cjgl-2651	604	19	whom	whom	PRON
cjgl-2651	604	20	payments	payment	NOUN
cjgl-2651	604	21	for	for	ADP
cjgl-2651	604	22	long	long	ADJ
cjgl-2651	604	23	-	-	PUNCT
cjgl-2651	604	24	term	term	NOUN
cjgl-2651	604	25	care	care	NOUN
cjgl-2651	604	26	services	service	NOUN
cjgl-2651	604	27	are	be	AUX
cjgl-2651	604	28	made	make	VERB
cjgl-2651	604	29	.	.	PUNCT
cjgl-2651	605	1	107	107	NUM
cjgl-2651	605	2	under	under	ADP
cjgl-2651	605	3	§	§	PROPN
cjgl-2651	605	4	170(g	170(g	PROPN
cjgl-2651	605	5	)	)	PUNCT
cjgl-2651	605	6	,	,	PUNCT
cjgl-2651	605	7	a	a	DET
cjgl-2651	605	8	taxpayer	taxpayer	NOUN
cjgl-2651	605	9	may	may	AUX
cjgl-2651	605	10	take	take	VERB
cjgl-2651	605	11	a	a	DET
cjgl-2651	605	12	charitable	charitable	ADJ
cjgl-2651	605	13	contribution	contribution	NOUN
cjgl-2651	605	14	deduction	deduction	NOUN
cjgl-2651	605	15	for	for	ADP
cjgl-2651	605	16	amounts	amount	NOUN
cjgl-2651	605	17	paid	pay	VERB
cjgl-2651	605	18	to	to	PART
cjgl-2651	605	19	maintain	maintain	VERB
cjgl-2651	605	20	an	an	DET
cjgl-2651	605	21	103	103	NUM
cjgl-2651	605	22	i.r.c	i.r.c	NOUN
cjgl-2651	605	23	.	.	PUNCT
cjgl-2651	606	1	§	§	PROPN
cjgl-2651	606	2	§	§	PROPN
cjgl-2651	606	3	21(c)(6	21(c)(6	NUM
cjgl-2651	606	4	)	)	PUNCT
cjgl-2651	606	5	,	,	PUNCT
cjgl-2651	606	6	129(c	129(c	NUM
cjgl-2651	606	7	)	)	PUNCT
cjgl-2651	606	8	.	.	PUNCT
cjgl-2651	607	1	104	104	NUM
cjgl-2651	607	2	i.r.c	i.r.c	NOUN
cjgl-2651	607	3	.	.	PUNCT
cjgl-2651	608	1	§	§	PROPN
cjgl-2651	608	2	§	§	NOUN
cjgl-2651	608	3	21(e)(9	21(e)(9	NUM
cjgl-2651	608	4	)	)	PUNCT
cjgl-2651	608	5	,	,	PUNCT
cjgl-2651	608	6	129(c)(9	129(c)(9	NUM
cjgl-2651	608	7	)	)	PUNCT
cjgl-2651	608	8	;	;	PUNCT
cjgl-2651	608	9	i.r.s	i.r.s	PROPN
cjgl-2651	608	10	.	.	PUNCT
cjgl-2651	609	1	form	form	PROPN
cjgl-2651	609	2	2441	2441	NUM
cjgl-2651	609	3	:	:	PUNCT
cjgl-2651	609	4	child	child	NOUN
cjgl-2651	609	5	and	and	CCONJ
cjgl-2651	609	6	dependent	dependent	ADJ
cjgl-2651	609	7	care	care	NOUN
cjgl-2651	609	8	expenses	expense	NOUN
cjgl-2651	609	9	,	,	PUNCT
cjgl-2651	609	10	at	at	ADP
cjgl-2651	609	11	i	i	PRON
cjgl-2651	609	12	pt	pt	PROPN
cjgl-2651	609	13	.	.	PROPN
cjgl-2651	609	14	1	1	NUM
cjgl-2651	609	15	(	(	PUNCT
cjgl-2651	609	16	2009	2009	NUM
cjgl-2651	609	17	)	)	PUNCT
cjgl-2651	609	18	.	.	PUNCT
cjgl-2651	610	1	105	105	NUM
cjgl-2651	610	2	i.r.c	i.r.c	NOUN
cjgl-2651	610	3	.	.	PUNCT
cjgl-2651	611	1	§	§	PROPN
cjgl-2651	611	2	213(d)(i	213(d)(i	PROPN
cjgl-2651	611	3	1)(b	1)(b	NUM
cjgl-2651	611	4	)	)	PUNCT
cjgl-2651	611	5	.	.	PUNCT
cjgl-2651	612	1	,	,	PUNCT
cjgl-2651	612	2	i	i	PRON
cjgl-2651	612	3	d.	d.	PROPN
cjgl-2651	612	4	§	§	PROPN
cjgl-2651	612	5	152(d)(i)(b)-(d	152(d)(i)(b)-(d	PROPN
cjgl-2651	612	6	)	)	PUNCT
cjgl-2651	612	7	.	.	PUNCT
cjgl-2651	613	1	107	107	NUM
cjgl-2651	613	2	i.r.s	i.r.	NOUN
cjgl-2651	613	3	.	.	PUNCT
cjgl-2651	614	1	form	form	PROPN
cjgl-2651	614	2	1040	1040	NUM
cjgl-2651	614	3	,	,	PUNCT
cjgl-2651	614	4	schedule	schedule	VERB
cjgl-2651	614	5	a	a	DET
cjgl-2651	614	6	:	:	PUNCT
cjgl-2651	614	7	itemized	itemize	VERB
cjgl-2651	614	8	deductions	deduction	NOUN
cjgl-2651	614	9	,	,	PUNCT
cjgl-2651	614	10	at	at	ADP
cjgl-2651	614	11	i	i	PRON
cjgl-2651	614	12	11	11	NUM
cjgl-2651	614	13	.	.	X
cjgl-2651	615	1	1	1	NUM
cjgl-2651	615	2	-	-	SYM
cjgl-2651	615	3	4	4	NUM
cjgl-2651	615	4	(	(	PUNCT
cjgl-2651	615	5	2009	2009	NUM
cjgl-2651	615	6	)	)	PUNCT
cjgl-2651	615	7	.	.	PUNCT
cjgl-2651	616	1	columbia	columbia	PROPN
cjgl-2651	616	2	journal	journal	PROPN
cjgl-2651	616	3	of	of	ADP
cjgl-2651	616	4	gender	gender	NOUN
cjgl-2651	616	5	and	and	CCONJ
cjgl-2651	616	6	law	law	NOUN
cjgl-2651	616	7	individual	individual	NOUN
cjgl-2651	616	8	in	in	ADP
cjgl-2651	616	9	her	her	PRON
cjgl-2651	616	10	home	home	NOUN
cjgl-2651	616	11	in	in	ADP
cjgl-2651	616	12	connection	connection	NOUN
cjgl-2651	616	13	with	with	ADP
cjgl-2651	616	14	that	that	DET
cjgl-2651	616	15	individual	individual	NOUN
cjgl-2651	616	16	's	's	PART
cjgl-2651	616	17	participation	participation	NOUN
cjgl-2651	616	18	in	in	ADP
cjgl-2651	616	19	an	an	DET
cjgl-2651	616	20	educational	educational	ADJ
cjgl-2651	616	21	program	program	NOUN
cjgl-2651	616	22	,	,	PUNCT
cjgl-2651	616	23	so	so	ADV
cjgl-2651	616	24	long	long	ADV
cjgl-2651	616	25	as	as	SCONJ
cjgl-2651	616	26	the	the	DET
cjgl-2651	616	27	individual	individual	NOUN
cjgl-2651	616	28	is	be	AUX
cjgl-2651	616	29	neither	neither	CCONJ
cjgl-2651	616	30	a	a	DET
cjgl-2651	616	31	dependent	dependent	ADJ
cjgl-2651	616	32	nor	nor	CCONJ
cjgl-2651	616	33	a	a	DET
cjgl-2651	616	34	relative	relative	NOUN
cjgl-2651	616	35	of	of	ADP
cjgl-2651	616	36	the	the	DET
cjgl-2651	616	37	taxpayer	taxpayer	NOUN
cjgl-2651	616	38	.	.	PUNCT
cjgl-2651	617	1	10	10	NUM
cjgl-2651	617	2	8	8	NUM
cjgl-2651	617	3	for	for	ADP
cjgl-2651	617	4	this	this	DET
cjgl-2651	617	5	purpose	purpose	NOUN
cjgl-2651	617	6	,	,	PUNCT
cjgl-2651	617	7	the	the	DET
cjgl-2651	617	8	definition	definition	NOUN
cjgl-2651	617	9	of	of	ADP
cjgl-2651	617	10	"	"	PUNCT
cjgl-2651	617	11	dependent	dependent	ADJ
cjgl-2651	617	12	"	"	PUNCT
cjgl-2651	617	13	is	be	AUX
cjgl-2651	617	14	borrowed	borrow	VERB
cjgl-2651	617	15	from	from	ADP
cjgl-2651	617	16	§	§	PROPN
cjgl-2651	617	17	152	152	NUM
cjgl-2651	617	18	,	,	PUNCT
cjgl-2651	617	19	but	but	CCONJ
cjgl-2651	617	20	it	it	PRON
cjgl-2651	617	21	is	be	AUX
cjgl-2651	617	22	broadened	broaden	VERB
cjgl-2651	617	23	by	by	ADP
cjgl-2651	617	24	statute	statute	NOUN
cjgl-2651	617	25	to	to	PART
cjgl-2651	617	26	include	include	VERB
cjgl-2651	617	27	individuals	individual	NOUN
cjgl-2651	617	28	who	who	PRON
cjgl-2651	617	29	fail	fail	VERB
cjgl-2651	617	30	to	to	PART
cjgl-2651	617	31	meet	meet	VERB
cjgl-2651	617	32	selected	select	VERB
cjgl-2651	617	33	elements	element	NOUN
cjgl-2651	617	34	of	of	ADP
cjgl-2651	617	35	that	that	DET
cjgl-2651	617	36	definition	definition	NOUN
cjgl-2651	617	37	(	(	PUNCT
cjgl-2651	617	38	viz	viz	PROPN
cjgl-2651	617	39	.	.	PROPN
cjgl-2651	617	40	,	,	PUNCT
cjgl-2651	617	41	the	the	DET
cjgl-2651	617	42	no	no	DET
cjgl-2651	617	43	joint	joint	ADJ
cjgl-2651	617	44	return	return	NOUN
cjgl-2651	617	45	requirement	requirement	NOUN
cjgl-2651	617	46	and	and	CCONJ
cjgl-2651	617	47	the	the	DET
cjgl-2651	617	48	gross	gross	ADJ
cjgl-2651	617	49	income	income	NOUN
cjgl-2651	617	50	cap	cap	NOUN
cjgl-2651	617	51	)	)	PUNCT
cjgl-2651	617	52	.	.	PUNCT
cjgl-2651	618	1	0	0	NUM
cjgl-2651	618	2	9	9	NUM
cjgl-2651	618	3	again	again	ADV
cjgl-2651	618	4	,	,	PUNCT
cjgl-2651	618	5	a	a	DET
cjgl-2651	618	6	"	"	PUNCT
cjgl-2651	618	7	relative	relative	NOUN
cjgl-2651	618	8	"	"	PUNCT
cjgl-2651	618	9	is	be	AUX
cjgl-2651	618	10	defined	define	VERB
cjgl-2651	618	11	as	as	ADP
cjgl-2651	618	12	"	"	PUNCT
cjgl-2651	618	13	an	an	DET
cjgl-2651	618	14	individual	individual	NOUN
cjgl-2651	618	15	bearing	bear	VERB
cjgl-2651	618	16	a	a	DET
cjgl-2651	618	17	relationship	relationship	NOUN
cjgl-2651	618	18	to	to	ADP
cjgl-2651	618	19	the	the	DET
cjgl-2651	618	20	individual	individual	NOUN
cjgl-2651	618	21	which	which	PRON
cjgl-2651	618	22	is	be	AUX
cjgl-2651	618	23	described	describe	VERB
cjgl-2651	618	24	in	in	ADP
cjgl-2651	618	25	any	any	PRON
cjgl-2651	618	26	of	of	ADP
cjgl-2651	618	27	subparagraphs	subparagraph	NOUN
cjgl-2651	618	28	(	(	PUNCT
cjgl-2651	618	29	a	a	X
cjgl-2651	618	30	)	)	PUNCT
cjgl-2651	618	31	through	through	ADP
cjgl-2651	618	32	(	(	PUNCT
cjgl-2651	618	33	g	g	NOUN
cjgl-2651	618	34	)	)	PUNCT
cjgl-2651	618	35	of	of	ADP
cjgl-2651	618	36	section	section	NOUN
cjgl-2651	618	37	152(d)(2)."'l10	152(d)(2)."'l10	NUM
cjgl-2651	618	38	though	though	SCONJ
cjgl-2651	618	39	taxpayers	taxpayer	NOUN
cjgl-2651	618	40	claiming	claim	VERB
cjgl-2651	618	41	a	a	DET
cjgl-2651	618	42	deduction	deduction	NOUN
cjgl-2651	618	43	under	under	ADP
cjgl-2651	618	44	§	§	PROPN
cjgl-2651	618	45	170(g	170(g	NUM
cjgl-2651	618	46	)	)	PUNCT
cjgl-2651	618	47	are	be	AUX
cjgl-2651	618	48	required	require	VERB
cjgl-2651	618	49	to	to	PART
cjgl-2651	618	50	submit	submit	VERB
cjgl-2651	618	51	a	a	DET
cjgl-2651	618	52	significant	significant	ADJ
cjgl-2651	618	53	amount	amount	NOUN
cjgl-2651	618	54	of	of	ADP
cjgl-2651	618	55	information	information	NOUN
cjgl-2651	618	56	with	with	ADP
cjgl-2651	618	57	their	their	PRON
cjgl-2651	618	58	tax	tax	NOUN
cjgl-2651	618	59	returns	return	NOUN
cjgl-2651	618	60	in	in	ADP
cjgl-2651	618	61	support	support	NOUN
cjgl-2651	618	62	of	of	ADP
cjgl-2651	618	63	the	the	DET
cjgl-2651	618	64	deduction	deduction	NOUN
cjgl-2651	618	65	,	,	PUNCT
cjgl-2651	618	66	a	a	DET
cjgl-2651	618	67	statement	statement	NOUN
cjgl-2651	618	68	regarding	regard	VERB
cjgl-2651	618	69	the	the	DET
cjgl-2651	618	70	taxpayer	taxpayer	NOUN
cjgl-2651	618	71	's	's	PART
cjgl-2651	618	72	relationship	relationship	NOUN
cjgl-2651	618	73	to	to	ADP
cjgl-2651	618	74	the	the	DET
cjgl-2651	618	75	student	student	NOUN
cjgl-2651	618	76	is	be	AUX
cjgl-2651	618	77	not	not	PART
cjgl-2651	618	78	required	require	VERB
cjgl-2651	618	79	-	-	PUNCT
cjgl-2651	618	80	nor	nor	CCONJ
cjgl-2651	618	81	,	,	PUNCT
cjgl-2651	618	82	apparently	apparently	ADV
cjgl-2651	618	83	,	,	PUNCT
cjgl-2651	618	84	is	be	AUX
cjgl-2651	618	85	even	even	ADV
cjgl-2651	618	86	identification	identification	NOUN
cjgl-2651	618	87	of	of	ADP
cjgl-2651	618	88	the	the	DET
cjgl-2651	618	89	student	student	NOUN
cjgl-2651	618	90	explicitly	explicitly	ADV
cjgl-2651	618	91	required	require	VERB
cjgl-2651	618	92	so	so	SCONJ
cjgl-2651	618	93	that	that	SCONJ
cjgl-2651	618	94	the	the	DET
cjgl-2651	618	95	student	student	NOUN
cjgl-2651	618	96	's	's	PART
cjgl-2651	618	97	name	name	NOUN
cjgl-2651	618	98	might	might	AUX
cjgl-2651	618	99	be	be	AUX
cjgl-2651	618	100	matched	match	VERB
cjgl-2651	618	101	with	with	ADP
cjgl-2651	618	102	the	the	DET
cjgl-2651	618	103	persons	person	NOUN
cjgl-2651	618	104	claimed	claim	VERB
cjgl-2651	618	105	as	as	ADP
cjgl-2651	618	106	dependents	dependent	NOUN
cjgl-2651	618	107	on	on	ADP
cjgl-2651	618	108	the	the	DET
cjgl-2651	618	109	front	front	NOUN
cjgl-2651	618	110	of	of	ADP
cjgl-2651	618	111	the	the	DET
cjgl-2651	618	112	taxpayer	taxpayer	NOUN
cjgl-2651	618	113	's	's	PART
cjgl-2651	618	114	return	return	NOUN
cjgl-2651	618	115	.	.	PUNCT
cjgl-2651	619	1	i	i	PRON
cjgl-2651	619	2	i	i	PRON
cjgl-2651	619	3	newly	newly	ADV
cjgl-2651	619	4	enacted	enact	VERB
cjgl-2651	619	5	§	§	PROPN
cjgl-2651	619	6	45r	45r	NOUN
cjgl-2651	619	7	permits	permit	VERB
cjgl-2651	619	8	certain	certain	ADJ
cjgl-2651	619	9	small	small	ADJ
cjgl-2651	619	10	employers	employer	NOUN
cjgl-2651	619	11	who	who	PRON
cjgl-2651	619	12	provide	provide	VERB
cjgl-2651	619	13	health	health	NOUN
cjgl-2651	619	14	insurance	insurance	NOUN
cjgl-2651	619	15	coverage	coverage	NOUN
cjgl-2651	619	16	to	to	ADP
cjgl-2651	619	17	their	their	PRON
cjgl-2651	619	18	employees	employee	NOUN
cjgl-2651	619	19	to	to	PART
cjgl-2651	619	20	claim	claim	VERB
cjgl-2651	619	21	a	a	DET
cjgl-2651	619	22	credit	credit	NOUN
cjgl-2651	619	23	against	against	ADP
cjgl-2651	619	24	their	their	PRON
cjgl-2651	619	25	income	income	NOUN
cjgl-2651	619	26	tax	tax	NOUN
cjgl-2651	619	27	.	.	PUNCT
cjgl-2651	619	28	'	'	PUNCT
cjgl-2651	620	1	12	12	NUM
cjgl-2651	620	2	certain	certain	ADJ
cjgl-2651	620	3	owners	owner	NOUN
cjgl-2651	620	4	of	of	ADP
cjgl-2651	620	5	the	the	DET
cjgl-2651	620	6	business	business	NOUN
cjgl-2651	620	7	,	,	PUNCT
cjgl-2651	620	8	their	their	PRON
cjgl-2651	620	9	family	family	NOUN
cjgl-2651	620	10	members	member	NOUN
cjgl-2651	620	11	,	,	PUNCT
cjgl-2651	620	12	and	and	CCONJ
cjgl-2651	620	13	some	some	PRON
cjgl-2651	620	14	of	of	ADP
cjgl-2651	620	15	their	their	PRON
cjgl-2651	620	16	dependents	dependent	NOUN
cjgl-2651	620	17	are	be	AUX
cjgl-2651	620	18	not	not	PART
cjgl-2651	620	19	taken	take	VERB
cjgl-2651	620	20	into	into	ADP
cjgl-2651	620	21	account	account	NOUN
cjgl-2651	620	22	as	as	ADP
cjgl-2651	620	23	employees	employee	NOUN
cjgl-2651	620	24	in	in	ADP
cjgl-2651	620	25	calculating	calculate	VERB
cjgl-2651	620	26	the	the	DET
cjgl-2651	620	27	amount	amount	NOUN
cjgl-2651	620	28	of	of	ADP
cjgl-2651	620	29	this	this	DET
cjgl-2651	620	30	credit	credit	NOUN
cjgl-2651	620	31	.	.	PUNCT
cjgl-2651	620	32	"	"	PUNCT
cjgl-2651	621	1	3	3	NUM
cjgl-2651	621	2	though	though	SCONJ
cjgl-2651	621	3	the	the	DET
cjgl-2651	621	4	irs	irs	PROPN
cjgl-2651	621	5	has	have	AUX
cjgl-2651	621	6	provided	provide	VERB
cjgl-2651	621	7	taxpayers	taxpayer	NOUN
cjgl-2651	621	8	guidance	guidance	NOUN
cjgl-2651	621	9	on	on	ADP
cjgl-2651	621	10	claiming	claim	VERB
cjgl-2651	621	11	the	the	DET
cjgl-2651	621	12	credit	credit	NOUN
cjgl-2651	621	13	,	,	PUNCT
cjgl-2651	621	14	it	it	PRON
cjgl-2651	621	15	remains	remain	VERB
cjgl-2651	621	16	to	to	PART
cjgl-2651	621	17	be	be	AUX
cjgl-2651	621	18	seen	see	VERB
cjgl-2651	621	19	whether	whether	SCONJ
cjgl-2651	621	20	the	the	DET
cjgl-2651	621	21	irs	irs	PROPN
cjgl-2651	621	22	will	will	AUX
cjgl-2651	621	23	require	require	VERB
cjgl-2651	621	24	identification	identification	NOUN
cjgl-2651	621	25	or	or	CCONJ
cjgl-2651	621	26	documentation	documentation	NOUN
cjgl-2651	621	27	of	of	ADP
cjgl-2651	621	28	the	the	DET
cjgl-2651	621	29	employer	employer	NOUN
cjgl-2651	621	30	's	's	PART
cjgl-2651	621	31	relationship	relationship	NOUN
cjgl-2651	621	32	to	to	ADP
cjgl-2651	621	33	employees	employee	NOUN
cjgl-2651	621	34	with	with	ADP
cjgl-2651	621	35	respect	respect	NOUN
cjgl-2651	621	36	to	to	ADP
cjgl-2651	621	37	whom	whom	PRON
cjgl-2651	621	38	the	the	DET
cjgl-2651	621	39	credit	credit	NOUN
cjgl-2651	621	40	is	be	AUX
cjgl-2651	621	41	claimed	claim	VERB
cjgl-2651	621	42	.	.	PUNCT
cjgl-2651	621	43	'	'	PUNCT
cjgl-2651	622	1	14	14	NUM
cjgl-2651	622	2	108	108	NUM
cjgl-2651	622	3	1.r.c	1.r.c	NUM
cjgl-2651	622	4	.	.	PUNCT
cjgl-2651	623	1	§	§	PROPN
cjgl-2651	623	2	170(g	170(g	PROPN
cjgl-2651	623	3	)	)	PUNCT
cjgl-2651	623	4	.	.	PUNCT
cjgl-2651	623	5	"	"	PUNCT
cjgl-2651	624	1	d.	d.	PROPN
cjgl-2651	624	2	§	§	PROPN
cjgl-2651	624	3	170(g)(i	170(g)(i	PROPN
cjgl-2651	624	4	)	)	PUNCT
cjgl-2651	624	5	.	.	PUNCT
cjgl-2651	625	1	i	i	PRON
cjgl-2651	625	2	0	0	PUNCT
cjgl-2651	626	1	i	i	PRON
cjgl-2651	626	2	d.	d.	PROPN
cjgl-2651	626	3	§	§	PROPN
cjgl-2651	626	4	170(g)(3	170(g)(3	NUM
cjgl-2651	626	5	)	)	PUNCT
cjgl-2651	626	6	.	.	PUNCT
cjgl-2651	627	1	treas	treas	PROPN
cjgl-2651	627	2	.	.	PUNCT
cjgl-2651	628	1	reg	reg	PROPN
cjgl-2651	628	2	.	.	PUNCT
cjgl-2651	629	1	§	§	PROPN
cjgl-2651	629	2	1.170a-2(a)(4	1.170a-2(a)(4	NUM
cjgl-2651	629	3	)	)	PUNCT
cjgl-2651	629	4	(	(	PUNCT
cjgl-2651	629	5	1972	1972	NUM
cjgl-2651	629	6	)	)	PUNCT
cjgl-2651	629	7	;	;	PUNCT
cjgl-2651	629	8	i.r.s	i.r.s	NOUN
cjgl-2651	629	9	.	.	PUNCT
cjgl-2651	630	1	pub	pub	NOUN
cjgl-2651	630	2	.	.	PUNCT
cjgl-2651	631	1	no	no	INTJ
cjgl-2651	631	2	.	.	NOUN
cjgl-2651	631	3	526	526	NUM
cjgl-2651	631	4	,	,	PUNCT
cjgl-2651	631	5	charitable	charitable	ADJ
cjgl-2651	631	6	contributions	contribution	NOUN
cjgl-2651	631	7	19	19	NUM
cjgl-2651	631	8	-	-	SYM
cjgl-2651	631	9	20	20	NUM
cjgl-2651	631	10	(	(	PUNCT
cjgl-2651	631	11	2009	2009	NUM
cjgl-2651	631	12	)	)	PUNCT
cjgl-2651	631	13	.	.	PUNCT
cjgl-2651	632	1	112	112	NUM
cjgl-2651	632	2	patient	patient	ADJ
cjgl-2651	632	3	protection	protection	NOUN
cjgl-2651	632	4	and	and	CCONJ
cjgl-2651	632	5	affordable	affordable	ADJ
cjgl-2651	632	6	care	care	PROPN
cjgl-2651	632	7	act	act	PROPN
cjgl-2651	632	8	,	,	PUNCT
cjgl-2651	632	9	pub	pub	NOUN
cjgl-2651	632	10	.	.	PUNCT
cjgl-2651	633	1	l.	l.	PROPN
cjgl-2651	634	1	no	no	INTJ
cjgl-2651	634	2	.	.	PUNCT
cjgl-2651	635	1	ii	ii	PROPN
cjgl-2651	635	2	1	1	NUM
cjgl-2651	635	3	-	-	SYM
cjgl-2651	635	4	148	148	NUM
cjgl-2651	635	5	,	,	PUNCT
cjgl-2651	635	6	§	§	PROPN
cjgl-2651	635	7	1421	1421	NUM
cjgl-2651	635	8	,	,	PUNCT
cjgl-2651	635	9	124	124	NUM
cjgl-2651	635	10	stat	stat	NOUN
cjgl-2651	635	11	.	.	PUNCT
cjgl-2651	636	1	119	119	NUM
cjgl-2651	636	2	,	,	PUNCT
cjgl-2651	636	3	237	237	NUM
cjgl-2651	636	4	(	(	PUNCT
cjgl-2651	636	5	2010	2010	NUM
cjgl-2651	636	6	)	)	PUNCT
cjgl-2651	636	7	(	(	PUNCT
cjgl-2651	636	8	codified	codify	VERB
cjgl-2651	636	9	at	at	ADP
cjgl-2651	636	10	i.r.c	i.r.c	NOUN
cjgl-2651	636	11	.	.	PUNCT
cjgl-2651	637	1	§	§	PROPN
cjgl-2651	637	2	45r	45r	NOUN
cjgl-2651	637	3	)	)	PUNCT
cjgl-2651	637	4	.	.	PUNCT
cjgl-2651	638	1	113	113	NUM
cjgl-2651	638	2	i.r.c	i.r.c	NOUN
cjgl-2651	638	3	.	.	PUNCT
cjgl-2651	639	1	§	§	PROPN
cjgl-2651	639	2	45r(c)(1	45r(c)(1	PROPN
cjgl-2651	639	3	)	)	PUNCT
cjgl-2651	639	4	.	.	PUNCT
cjgl-2651	640	1	114	114	NUM
cjgl-2651	640	2	i.r.s	i.r.	NOUN
cjgl-2651	640	3	.	.	PUNCT
cjgl-2651	641	1	notice	notice	VERB
cjgl-2651	641	2	2010	2010	NUM
cjgl-2651	641	3	-	-	SYM
cjgl-2651	641	4	44	44	NUM
cjgl-2651	641	5	,	,	PUNCT
cjgl-2651	641	6	2010	2010	NUM
cjgl-2651	641	7	-	-	SYM
cjgl-2651	641	8	22	22	NUM
cjgl-2651	641	9	i.r.b	i.r.b	NOUN
cjgl-2651	641	10	.	.	PUNCT
cjgl-2651	642	1	717	717	NUM
cjgl-2651	642	2	.	.	X
cjgl-2651	643	1	columbia	columbia	PROPN
cjgl-2651	643	2	journal	journal	PROPN
cjgl-2651	643	3	of	of	ADP
cjgl-2651	643	4	gender	gender	NOUN
cjgl-2651	643	5	and	and	CCONJ
cjgl-2651	643	6	law	law	NOUN
cjgl-2651	643	7	these	these	DET
cjgl-2651	643	8	provisions	provision	NOUN
cjgl-2651	643	9	either	either	CCONJ
cjgl-2651	643	10	overfill	overfill	VERB
cjgl-2651	643	11	compliance	compliance	NOUN
cjgl-2651	643	12	gaps	gap	NOUN
cjgl-2651	643	13	in	in	ADP
cjgl-2651	643	14	the	the	DET
cjgl-2651	643	15	de	de	X
cjgl-2651	643	16	facto	facto	X
cjgl-2651	643	17	documentation	documentation	NOUN
cjgl-2651	643	18	requirement	requirement	NOUN
cjgl-2651	643	19	of	of	ADP
cjgl-2651	643	20	§	§	PROPN
cjgl-2651	643	21	151(e	151(e	PROPN
cjgl-2651	643	22	)	)	PUNCT
cjgl-2651	643	23	or	or	CCONJ
cjgl-2651	643	24	leave	leave	VERB
cjgl-2651	643	25	them	they	PRON
cjgl-2651	643	26	wholly	wholly	ADV
cjgl-2651	643	27	unfilled	unfilled	ADJ
cjgl-2651	643	28	,	,	PUNCT
cjgl-2651	643	29	further	far	ADV
cjgl-2651	643	30	contributing	contribute	VERB
cjgl-2651	643	31	to	to	ADP
cjgl-2651	643	32	the	the	DET
cjgl-2651	643	33	haphazard	haphazard	ADJ
cjgl-2651	643	34	patchwork	patchwork	NOUN
cjgl-2651	643	35	of	of	ADP
cjgl-2651	643	36	identification	identification	NOUN
cjgl-2651	643	37	and	and	CCONJ
cjgl-2651	643	38	docurnentation	docurnentation	NOUN
cjgl-2651	643	39	requirements	requirement	NOUN
cjgl-2651	643	40	that	that	PRON
cjgl-2651	643	41	apply	apply	VERB
cjgl-2651	643	42	to	to	ADP
cjgl-2651	643	43	a	a	DET
cjgl-2651	643	44	taxpayer	taxpayer	NOUN
cjgl-2651	643	45	's	's	PART
cjgl-2651	643	46	dependents	dependent	NOUN
cjgl-2651	643	47	.	.	PUNCT
cjgl-2651	644	1	before	before	ADP
cjgl-2651	644	2	turning	turn	VERB
cjgl-2651	644	3	to	to	ADP
cjgl-2651	644	4	a	a	DET
cjgl-2651	644	5	discussion	discussion	NOUN
cjgl-2651	644	6	of	of	ADP
cjgl-2651	644	7	documenting	document	VERB
cjgl-2651	644	8	spouses	spouse	NOUN
cjgl-2651	644	9	in	in	ADP
cjgl-2651	644	10	the	the	DET
cjgl-2651	644	11	next	next	ADJ
cjgl-2651	644	12	section	section	NOUN
cjgl-2651	644	13	,	,	PUNCT
cjgl-2651	644	14	it	it	PRON
cjgl-2651	644	15	is	be	AUX
cjgl-2651	644	16	worth	worth	ADJ
cjgl-2651	644	17	pausing	pause	VERB
cjgl-2651	644	18	for	for	ADP
cjgl-2651	644	19	a	a	DET
cjgl-2651	644	20	moment	moment	NOUN
cjgl-2651	644	21	to	to	PART
cjgl-2651	644	22	peruse	peruse	VERB
cjgl-2651	644	23	a	a	DET
cjgl-2651	644	24	tabular	tabular	ADJ
cjgl-2651	644	25	representation	representation	NOUN
cjgl-2651	644	26	of	of	ADP
cjgl-2651	644	27	the	the	DET
cjgl-2651	644	28	numerous	numerous	ADJ
cjgl-2651	644	29	provisions	provision	NOUN
cjgl-2651	644	30	discussed	discuss	VERB
cjgl-2651	644	31	so	so	ADV
cjgl-2651	644	32	far	far	ADV
cjgl-2651	644	33	in	in	ADP
cjgl-2651	644	34	this	this	DET
cjgl-2651	644	35	part	part	NOUN
cjgl-2651	644	36	.	.	PUNCT
cjgl-2651	645	1	table	table	NOUN
cjgl-2651	645	2	i	i	PRON
cjgl-2651	645	3	summarizes	summarize	VERB
cjgl-2651	645	4	this	this	DET
cjgl-2651	645	5	discussion	discussion	NOUN
cjgl-2651	645	6	by	by	ADP
cjgl-2651	645	7	first	first	ADV
cjgl-2651	645	8	listing	list	VERB
cjgl-2651	645	9	each	each	PRON
cjgl-2651	645	10	of	of	ADP
cjgl-2651	645	11	the	the	DET
cjgl-2651	645	12	code	code	NOUN
cjgl-2651	645	13	sections	section	NOUN
cjgl-2651	645	14	mentioned	mention	VERB
cjgl-2651	645	15	above	above	ADV
cjgl-2651	645	16	.	.	PUNCT
cjgl-2651	646	1	the	the	DET
cjgl-2651	646	2	next	next	ADJ
cjgl-2651	646	3	two	two	NUM
cjgl-2651	646	4	columns	column	NOUN
cjgl-2651	646	5	in	in	ADP
cjgl-2651	646	6	the	the	DET
cjgl-2651	646	7	table	table	NOUN
cjgl-2651	646	8	indicate	indicate	VERB
cjgl-2651	646	9	whether	whether	SCONJ
cjgl-2651	646	10	the	the	DET
cjgl-2651	646	11	definition	definition	NOUN
cjgl-2651	646	12	of	of	ADP
cjgl-2651	646	13	"	"	PUNCT
cjgl-2651	646	14	dependent	dependent	ADJ
cjgl-2651	646	15	"	"	PUNCT
cjgl-2651	646	16	in	in	ADP
cjgl-2651	646	17	those	those	DET
cjgl-2651	646	18	sections	section	NOUN
cjgl-2651	646	19	is	be	AUX
cjgl-2651	646	20	the	the	DET
cjgl-2651	646	21	same	same	ADJ
cjgl-2651	646	22	as	as	ADP
cjgl-2651	646	23	-	-	PUNCT
cjgl-2651	646	24	or	or	CCONJ
cjgl-2651	646	25	,	,	PUNCT
cjgl-2651	646	26	conversely	conversely	ADV
cjgl-2651	646	27	,	,	PUNCT
cjgl-2651	646	28	varies	vary	VERB
cjgl-2651	646	29	from	from	ADP
cjgl-2651	646	30	-	-	PUNCT
cjgl-2651	646	31	the	the	DET
cjgl-2651	646	32	definition	definition	NOUN
cjgl-2651	646	33	of	of	ADP
cjgl-2651	646	34	"	"	PUNCT
cjgl-2651	646	35	dependent	dependent	ADJ
cjgl-2651	646	36	"	"	PUNCT
cjgl-2651	646	37	.	.	PUNCT
cjgl-2651	647	1	employed	employ	VERB
cjgl-2651	647	2	for	for	ADP
cjgl-2651	647	3	purposes	purpose	NOUN
cjgl-2651	647	4	of	of	ADP
cjgl-2651	647	5	the	the	DET
cjgl-2651	647	6	de	de	X
cjgl-2651	647	7	facto	facto	X
cjgl-2651	647	8	documentation	documentation	NOUN
cjgl-2651	647	9	requirement	requirement	NOUN
cjgl-2651	647	10	in	in	ADP
cjgl-2651	647	11	§	§	PROPN
cjgl-2651	647	12	15	15	NUM
cjgl-2651	647	13	1(e	1(e	NUM
cjgl-2651	647	14	)	)	PUNCT
cjgl-2651	647	15	.	.	PUNCT
cjgl-2651	648	1	the	the	DET
cjgl-2651	648	2	final	final	ADJ
cjgl-2651	648	3	two	two	NUM
cjgl-2651	648	4	columns	column	NOUN
cjgl-2651	648	5	in	in	ADP
cjgl-2651	648	6	the	the	DET
cjgl-2651	648	7	table	table	NOUN
cjgl-2651	648	8	note	note	VERB
cjgl-2651	648	9	whether	whether	SCONJ
cjgl-2651	648	10	the	the	DET
cjgl-2651	648	11	provision	provision	NOUN
cjgl-2651	648	12	contains	contain	VERB
cjgl-2651	648	13	an	an	DET
cjgl-2651	648	14	independent	independent	ADJ
cjgl-2651	648	15	documentation	documentation	NOUN
cjgl-2651	648	16	requirement	requirement	NOUN
cjgl-2651	648	17	that	that	PRON
cjgl-2651	648	18	applies	apply	VERB
cjgl-2651	648	19	either	either	CCONJ
cjgl-2651	648	20	to	to	ADP
cjgl-2651	648	21	the	the	DET
cjgl-2651	648	22	taxpayer	taxpayer	NOUN
cjgl-2651	648	23	or	or	CCONJ
cjgl-2651	648	24	to	to	ADP
cjgl-2651	648	25	a	a	DET
cjgl-2651	648	26	third	third	ADJ
cjgl-2651	648	27	party	party	NOUN
cjgl-2651	648	28	dealing	deal	VERB
cjgl-2651	648	29	with	with	ADP
cjgl-2651	648	30	the	the	DET
cjgl-2651	648	31	taxpayer	taxpayer	NOUN
cjgl-2651	648	32	,	,	PUNCT
cjgl-2651	648	33	which	which	PRON
cjgl-2651	648	34	either	either	CCONJ
cjgl-2651	648	35	fills	fill	VERB
cjgl-2651	648	36	or	or	CCONJ
cjgl-2651	648	37	overfills	overfill	VERB
cjgl-2651	648	38	any	any	DET
cjgl-2651	648	39	gaps	gap	NOUN
cjgl-2651	648	40	in	in	ADP
cjgl-2651	648	41	coverage	coverage	NOUN
cjgl-2651	648	42	.	.	PUNCT
cjgl-2651	649	1	22.2	22.2	NUM
cjgl-2651	649	2	columbia	columbia	PROPN
cjgl-2651	649	3	journal	journal	NOUN
cjgl-2651	649	4	of	of	ADP
cjgl-2651	649	5	gender	gender	NOUN
cjgl-2651	649	6	and	and	CCONJ
cjgl-2651	649	7	law	law	NOUN
cjgl-2651	649	8	table	table	NOUN
cjgl-2651	649	9	1	1	NUM
cjgl-2651	649	10	-	-	PUNCT
cjgl-2651	649	11	gaps	gap	NOUN
cjgl-2651	649	12	filled	fill	VERB
cjgl-2651	649	13	,	,	PUNCT
cjgl-2651	649	14	overfilled	overfill	VERB
cjgl-2651	649	15	,	,	PUNCT
cjgl-2651	649	16	and	and	CCONJ
cjgl-2651	649	17	underfilled	underfilled	ADJ
cjgl-2651	649	18	in	in	ADP
cjgl-2651	649	19	the	the	DET
cjgl-2651	649	20	documentation	documentation	NOUN
cjgl-2651	649	21	of	of	ADP
cjgl-2651	649	22	dependents	dependent	NOUN
cjgl-2651	649	23	code	code	NOUN
cjgl-2651	649	24	provision	provision	NOUN
cjgl-2651	649	25	definition	definition	NOUN
cjgl-2651	649	26	of	of	ADP
cjgl-2651	649	27	definition	definition	NOUN
cjgl-2651	649	28	of	of	ADP
cjgl-2651	649	29	independent	independent	ADJ
cjgl-2651	649	30	independent	independent	ADJ
cjgl-2651	649	31	'	'	PUNCT
cjgl-2651	649	32	dependent"'dependent	dependent"'dependent	NOUN
cjgl-2651	649	33	"	"	PUNCT
cjgl-2651	649	34	documentation	documentation	NOUN
cjgl-2651	649	35	documentation	documentation	NOUN
cjgl-2651	649	36	same	same	ADJ
cjgl-2651	649	37	as	as	SCONJ
cjgl-2651	649	38	§	§	PROPN
cjgl-2651	649	39	varies	vary	VERB
cjgl-2651	649	40	from	from	ADP
cjgl-2651	649	41	requirement	requirement	NOUN
cjgl-2651	649	42	requirement	requirement	NOUN
cjgl-2651	649	43	151(e	151(e	PROPN
cjgl-2651	649	44	)	)	PUNCT
cjgl-2651	649	45	§	§	PROPN
cjgl-2651	649	46	151(e	151(e	PROPN
cjgl-2651	649	47	)	)	PUNCT
cjgl-2651	649	48	(	(	PUNCT
cjgl-2651	649	49	taxpayer	taxpayer	NOUN
cjgl-2651	649	50	)	)	PUNCT
cjgl-2651	649	51	(	(	PUNCT
cjgl-2651	649	52	third	third	ADJ
cjgl-2651	649	53	party	party	NOUN
cjgl-2651	649	54	)	)	PUNCT
cjgl-2651	649	55	21	21	NUM
cjgl-2651	649	56	(	(	PUNCT
cjgl-2651	649	57	dependent	dependent	ADJ
cjgl-2651	649	58	care	care	NOUN
cjgl-2651	649	59	credit	credit	NOUN
cjgl-2651	649	60	)	)	PUNCT
cjgl-2651	649	61	§	§	NOUN
cjgl-2651	649	62	24	24	NUM
cjgl-2651	649	63	(	(	PUNCT
cjgl-2651	649	64	child	child	NOUN
cjgl-2651	649	65	tax	tax	NOUN
cjgl-2651	649	66	credit	credit	NOUN
cjgl-2651	649	67	)	)	PUNCT
cjgl-2651	649	68	§	§	PROPN
cjgl-2651	649	69	25a	25a	NOUN
cjgl-2651	649	70	(	(	PUNCT
cjgl-2651	649	71	american	american	ADJ
cjgl-2651	649	72	opportunity	opportunity	NOUN
cjgl-2651	649	73	,	,	PUNCT
cjgl-2651	649	74	/	/	SYM
cjgl-2651	649	75	/	/	SYM
cjgl-2651	649	76	hope	hope	NOUN
cjgl-2651	649	77	,	,	PUNCT
cjgl-2651	649	78	and	and	CCONJ
cjgl-2651	649	79	lifetime	lifetime	NOUN
cjgl-2651	649	80	learning	learning	NOUN
cjgl-2651	649	81	credits	credit	NOUN
cjgl-2651	649	82	)	)	PUNCT
cjgl-2651	649	83	§	§	PROPN
cjgl-2651	649	84	32	32	NUM
cjgl-2651	649	85	(	(	PUNCT
cjgl-2651	649	86	earned	earn	VERB
cjgl-2651	649	87	income	income	NOUN
cjgl-2651	649	88	credit	credit	NOUN
cjgl-2651	649	89	)	)	PUNCT
cjgl-2651	649	90	§	§	PROPN
cjgl-2651	649	91	35	35	NUM
cjgl-2651	649	92	(	(	PUNCT
cjgl-2651	649	93	health	health	NOUN
cjgl-2651	649	94	insurance	insurance	NOUN
cjgl-2651	649	95	credit	credit	NOUN
cjgl-2651	649	96	)	)	PUNCT
cjgl-2651	649	97	/	/	SYM
cjgl-2651	650	1	§	§	PROPN
cjgl-2651	650	2	45r	45r	NOUN
cjgl-2651	650	3	(	(	PUNCT
cjgl-2651	650	4	small	small	ADJ
cjgl-2651	650	5	employer	employer	NOUN
cjgl-2651	650	6	health	health	NOUN
cjgl-2651	650	7	insurance	insurance	NOUN
cjgl-2651	650	8	v	v	ADP
cjgl-2651	650	9	credit	credit	NOUN
cjgl-2651	650	10	)	)	PUNCT
cjgl-2651	650	11	§	§	PROPN
cjgl-2651	650	12	101	101	NUM
cjgl-2651	650	13	(	(	PUNCT
cjgl-2651	650	14	survivor	survivor	NOUN
cjgl-2651	650	15	benefits	benefit	NOUN
cjgl-2651	650	16	)	)	PUNCT
cjgl-2651	650	17	§	§	PROPN
cjgl-2651	650	18	§	§	PROPN
cjgl-2651	650	19	105	105	NUM
cjgl-2651	650	20	and	and	CCONJ
cjgl-2651	650	21	106	106	NUM
cjgl-2651	650	22	(	(	PUNCT
cjgl-2651	650	23	employerprovided	employerprovide	VERB
cjgl-2651	650	24	v	v	PROPN
cjgl-2651	650	25	v	v	ADP
cjgl-2651	650	26	medical	medical	ADJ
cjgl-2651	650	27	care	care	NOUN
cjgl-2651	650	28	)	)	PUNCT
cjgl-2651	651	1	§	§	PROPN
cjgl-2651	651	2	117	117	NUM
cjgl-2651	651	3	(	(	PUNCT
cjgl-2651	651	4	tuition	tuition	NOUN
cjgl-2651	651	5	benefits	benefit	NOUN
cjgl-2651	651	6	)	)	PUNCT
cjgl-2651	651	7	§	§	PROPN
cjgl-2651	651	8	119	119	NUM
cjgl-2651	651	9	(	(	PUNCT
cjgl-2651	651	10	employerprovided	employerprovide	VERB
cjgl-2651	651	11	meals	meal	NOUN
cjgl-2651	651	12	and	and	CCONJ
cjgl-2651	651	13	lodging	lodging	NOUN
cjgl-2651	651	14	)	)	PUNCT
cjgl-2651	651	15	_	_	PUNCT
cjgl-2651	652	1	_	_	PUNCT
cjgl-2651	653	1	_	_	PUNCT
cjgl-2651	654	1	_	_	PUNCT
cjgl-2651	654	2	/	/	SYM
cjgl-2651	655	1	22.2	22.2	NUM
cjgl-2651	655	2	columbia	columbia	PROPN
cjgl-2651	655	3	journal	journal	NOUN
cjgl-2651	655	4	of	of	ADP
cjgl-2651	655	5	gender	gender	NOUN
cjgl-2651	655	6	and	and	CCONJ
cjgl-2651	655	7	law	law	NOUN
cjgl-2651	655	8	ode	ode	ADJ
cjgl-2651	655	9	provision	provision	NOUN
cjgl-2651	655	10	definition	definition	NOUN
cjgl-2651	655	11	of	of	ADP
cjgl-2651	655	12	definition	definition	NOUN
cjgl-2651	655	13	of	of	ADP
cjgl-2651	655	14	independent	independent	ADJ
cjgl-2651	655	15	independent	independent	ADJ
cjgl-2651	655	16	'	'	PUNCT
cjgl-2651	655	17	dependent	dependent	ADJ
cjgl-2651	655	18	"	"	PUNCT
cjgl-2651	655	19	'	'	PUNCT
cjgl-2651	655	20	dependent	dependent	ADJ
cjgl-2651	655	21	"	"	PUNCT
cjgl-2651	655	22	documentation	documentation	NOUN
cjgl-2651	655	23	documentation	documentation	NOUN
cjgl-2651	655	24	same	same	ADJ
cjgl-2651	655	25	as	as	SCONJ
cjgl-2651	655	26	§	§	PROPN
cjgl-2651	655	27	varies	vary	VERB
cjgl-2651	655	28	from	from	ADP
cjgl-2651	655	29	requirement	requirement	NOUN
cjgl-2651	655	30	requirement	requirement	NOUN
cjgl-2651	655	31	151(e	151(e	PROPN
cjgl-2651	655	32	)	)	PUNCT
cjgl-2651	655	33	§	§	PROPN
cjgl-2651	655	34	151(e	151(e	PROPN
cjgl-2651	655	35	)	)	PUNCT
cjgl-2651	655	36	(	(	PUNCT
cjgl-2651	655	37	taxpayer	taxpayer	NOUN
cjgl-2651	655	38	)	)	PUNCT
cjgl-2651	655	39	(	(	PUNCT
cjgl-2651	655	40	third	third	ADJ
cjgl-2651	655	41	party	party	NOUN
cjgl-2651	655	42	)	)	PUNCT
cjgl-2651	655	43	129	129	NUM
cjgl-2651	655	44	(	(	PUNCT
cjgl-2651	655	45	employerprovided	employerprovide	VERB
cjgl-2651	655	46	dependent	dependent	ADJ
cjgl-2651	655	47	care	care	NOUN
cjgl-2651	655	48	,	,	PUNCT
cjgl-2651	655	49	/	/	SYM
cjgl-2651	655	50	assistance	assistance	NOUN
cjgl-2651	655	51	programs	program	NOUN
cjgl-2651	655	52	)	)	PUNCT
cjgl-2651	655	53	§	§	PROPN
cjgl-2651	655	54	132	132	NUM
cjgl-2651	655	55	(	(	PUNCT
cjgl-2651	655	56	fringe	fringe	NOUN
cjgl-2651	655	57	benefits	benefit	NOUN
cjgl-2651	655	58	)	)	PUNCT
cjgl-2651	655	59	vi	vi	PROPN
cjgl-2651	655	60	§	§	PROPN
cjgl-2651	655	61	134	134	NUM
cjgl-2651	655	62	(	(	PUNCT
cjgl-2651	655	63	military	military	ADJ
cjgl-2651	655	64	benefits	benefit	NOUN
cjgl-2651	655	65	)	)	PUNCT
cjgl-2651	655	66	§	§	PROPN
cjgl-2651	655	67	135	135	NUM
cjgl-2651	655	68	(	(	PUNCT
cjgl-2651	655	69	interest	interest	NOUN
cjgl-2651	655	70	on	on	ADP
cjgl-2651	655	71	u.s	u.s	PROPN
cjgl-2651	655	72	.	.	PROPN
cjgl-2651	655	73	savings	saving	NOUN
cjgl-2651	655	74	bonds	bond	NOUN
cjgl-2651	655	75	)	)	PUNCT
cjgl-2651	655	76	v	v	ADP
cjgl-2651	655	77	vi	vi	PROPN
cjgl-2651	655	78	139d	139d	PROPN
cjgl-2651	655	79	(	(	PUNCT
cjgl-2651	655	80	indian	indian	PROPN
cjgl-2651	655	81	healthcare	healthcare	PROPN
cjgl-2651	655	82	benefits	benefit	NOUN
cjgl-2651	655	83	)	)	PUNCT
cjgl-2651	655	84	,	,	PUNCT
cjgl-2651	655	85	§	§	PROPN
cjgl-2651	655	86	162	162	NUM
cjgl-2651	655	87	(	(	PUNCT
cjgl-2651	655	88	health	health	NOUN
cjgl-2651	655	89	insurance	insurance	NOUN
cjgl-2651	655	90	for	for	ADP
cjgl-2651	655	91	self	self	NOUN
cjgl-2651	655	92	-	-	PUNCT
cjgl-2651	655	93	employed	employ	VERB
cjgl-2651	655	94	)	)	PUNCT
cjgl-2651	655	95	v/	v/	NOUN
cjgl-2651	655	96	§	§	PROPN
cjgl-2651	655	97	170	170	NUM
cjgl-2651	655	98	(	(	PUNCT
cjgl-2651	655	99	charitabl	charitabl	NOUN
cjgl-2651	655	100	contributions	contribution	NOUN
cjgl-2651	655	101	)	)	PUNCT
cjgl-2651	655	102	v/	v/	PROPN
cjgl-2651	655	103	columbia	columbia	PROPN
cjgl-2651	655	104	journal	journal	PROPN
cjgl-2651	655	105	of	of	ADP
cjgl-2651	655	106	gender	gender	NOUN
cjgl-2651	655	107	and	and	CCONJ
cjgl-2651	655	108	law	law	NOUN
cjgl-2651	655	109	code	code	NOUN
cjgl-2651	655	110	provision	provision	NOUN
cjgl-2651	655	111	definition	definition	NOUN
cjgl-2651	655	112	of	of	ADP
cjgl-2651	655	113	definition	definition	NOUN
cjgl-2651	655	114	of	of	ADP
cjgl-2651	655	115	independent	independent	ADJ
cjgl-2651	655	116	independent	independent	ADJ
cjgl-2651	655	117	'	'	PUNCT
cjgl-2651	655	118	dependent	dependent	ADJ
cjgl-2651	655	119	"	"	PUNCT
cjgl-2651	655	120	"	"	PUNCT
cjgl-2651	655	121	dependent	dependent	ADJ
cjgl-2651	655	122	"	"	PUNCT
cjgl-2651	655	123	documentation	documentation	NOUN
cjgl-2651	655	124	documentation	documentation	NOUN
cjgl-2651	655	125	same	same	ADJ
cjgl-2651	655	126	as	as	SCONJ
cjgl-2651	655	127	§	§	PROPN
cjgl-2651	655	128	varies	vary	VERB
cjgl-2651	655	129	from	from	ADP
cjgl-2651	655	130	requirement	requirement	NOUN
cjgl-2651	655	131	requirement	requirement	NOUN
cjgl-2651	655	132	151(e	151(e	PROPN
cjgl-2651	655	133	)	)	PUNCT
cjgl-2651	655	134	§	§	PROPN
cjgl-2651	655	135	151(e	151(e	PROPN
cjgl-2651	655	136	)	)	PUNCT
cjgl-2651	655	137	(	(	PUNCT
cjgl-2651	655	138	taxpayer	taxpayer	NOUN
cjgl-2651	655	139	)	)	PUNCT
cjgl-2651	655	140	(	(	PUNCT
cjgl-2651	655	141	third	third	ADJ
cjgl-2651	655	142	party	party	NOUN
cjgl-2651	655	143	)	)	PUNCT
cjgl-2651	656	1	§	§	PROPN
cjgl-2651	656	2	213	213	NUM
cjgl-2651	656	3	(	(	PUNCT
cjgl-2651	656	4	medical	medical	ADJ
cjgl-2651	656	5	care	care	NOUN
cjgl-2651	656	6	)	)	PUNCT
cjgl-2651	656	7	217	217	NUM
cjgl-2651	656	8	(	(	PUNCT
cjgl-2651	656	9	moving	move	VERB
cjgl-2651	656	10	expenses	expense	NOUN
cjgl-2651	656	11	)	)	PUNCT
cjgl-2651	656	12	§	§	PROPN
cjgl-2651	656	13	220	220	NUM
cjgl-2651	656	14	(	(	PUNCT
cjgl-2651	656	15	archer	archer	ADJ
cjgl-2651	656	16	medical	medical	ADJ
cjgl-2651	656	17	savings	saving	NOUN
cjgl-2651	656	18	accounts	account	NOUN
cjgl-2651	656	19	)	)	PUNCT
cjgl-2651	656	20	,	,	PUNCT
cjgl-2651	656	21	§	§	PROPN
cjgl-2651	656	22	221	221	NUM
cjgl-2651	656	23	(	(	PUNCT
cjgl-2651	656	24	educational	educational	ADJ
cjgl-2651	656	25	loan	loan	NOUN
cjgl-2651	656	26	interest	interest	NOUN
cjgl-2651	656	27	)	)	PUNCT
cjgl-2651	656	28	§	§	PROPN
cjgl-2651	656	29	222	222	NUM
cjgl-2651	656	30	(	(	PUNCT
cjgl-2651	656	31	qualified	qualified	ADJ
cjgl-2651	656	32	tuition	tuition	NOUN
cjgl-2651	656	33	and	and	CCONJ
cjgl-2651	656	34	related	relate	VERB
cjgl-2651	656	35	,	,	PUNCT
cjgl-2651	656	36	expenses	expense	NOUN
cjgl-2651	656	37	)	)	PUNCT
cjgl-2651	656	38	§	§	PROPN
cjgl-2651	656	39	223	223	NUM
cjgl-2651	656	40	(	(	PUNCT
cjgl-2651	656	41	health	health	NOUN
cjgl-2651	656	42	savings	saving	NOUN
cjgl-2651	656	43	accounts	account	NOUN
cjgl-2651	656	44	)	)	PUNCT
cjgl-2651	656	45	v	v	ADP
cjgl-2651	656	46	529	529	NUM
cjgl-2651	656	47	(	(	PUNCT
cjgl-2651	656	48	qualified	qualified	ADJ
cjgl-2651	656	49	tuition	tuition	NOUN
cjgl-2651	656	50	programs	program	NOUN
cjgl-2651	656	51	)	)	PUNCT
cjgl-2651	656	52	./	./	PUNCT
cjgl-2651	657	1	§	§	PROPN
cjgl-2651	657	2	530	530	NUM
cjgl-2651	657	3	(	(	PUNCT
cjgl-2651	657	4	coverdell	coverdell	VERB
cjgl-2651	657	5	educational	educational	ADJ
cjgl-2651	657	6	savings	saving	NOUN
cjgl-2651	657	7	v	v	ADP
cjgl-2651	657	8	v	v	NUM
cjgl-2651	657	9	accounts	account	NOUN
cjgl-2651	657	10	)	)	PUNCT
cjgl-2651	657	11	columbia	columbia	PROPN
cjgl-2651	657	12	journal	journal	PROPN
cjgl-2651	657	13	of	of	ADP
cjgl-2651	657	14	gender	gender	NOUN
cjgl-2651	657	15	and	and	CCONJ
cjgl-2651	657	16	law	law	NOUN
cjgl-2651	657	17	b.	b.	PROPN
cjgl-2651	657	18	documenting	documenting	NOUN
cjgl-2651	657	19	spouses	spouse	NOUN
cjgl-2651	657	20	3	3	NUM
cjgl-2651	657	21	.	.	PUNCT
cjgl-2651	657	22	current	current	ADJ
cjgl-2651	657	23	spouses	spouse	NOUN
cjgl-2651	657	24	the	the	DET
cjgl-2651	657	25	code	code	NOUN
cjgl-2651	657	26	provides	provide	VERB
cjgl-2651	657	27	married	married	ADJ
cjgl-2651	657	28	different	different	ADJ
cjgl-2651	657	29	-	-	PUNCT
cjgl-2651	657	30	sex	sex	NOUN
cjgl-2651	657	31	couples	couple	NOUN
cjgl-2651	657	32	a	a	DET
cjgl-2651	657	33	choice	choice	NOUN
cjgl-2651	657	34	between	between	ADP
cjgl-2651	657	35	filing	file	VERB
cjgl-2651	657	36	one	one	NUM
cjgl-2651	657	37	joint	joint	ADJ
cjgl-2651	657	38	return	return	NOUN
cjgl-2651	657	39	or	or	CCONJ
cjgl-2651	657	40	two	two	NUM
cjgl-2651	657	41	separate	separate	ADJ
cjgl-2651	657	42	returns	return	NOUN
cjgl-2651	657	43	.	.	PUNCT
cjgl-2651	658	1	115	115	NUM
cjgl-2651	659	1	if	if	SCONJ
cjgl-2651	659	2	the	the	DET
cjgl-2651	659	3	couple	couple	NOUN
cjgl-2651	659	4	files	file	VERB
cjgl-2651	659	5	a	a	DET
cjgl-2651	659	6	joint	joint	ADJ
cjgl-2651	659	7	return	return	NOUN
cjgl-2651	659	8	,	,	PUNCT
cjgl-2651	659	9	then	then	ADV
cjgl-2651	659	10	each	each	DET
cjgl-2651	659	11	spouse	spouse	NOUN
cjgl-2651	659	12	's	's	PART
cjgl-2651	659	13	name	name	NOUN
cjgl-2651	659	14	and	and	CCONJ
cjgl-2651	659	15	social	social	ADJ
cjgl-2651	659	16	security	security	NOUN
cjgl-2651	659	17	number	number	NOUN
cjgl-2651	659	18	must	must	AUX
cjgl-2651	659	19	be	be	AUX
cjgl-2651	659	20	entered	enter	VERB
cjgl-2651	659	21	at	at	ADP
cjgl-2651	659	22	the	the	DET
cjgl-2651	659	23	top	top	NOUN
cjgl-2651	659	24	of	of	ADP
cjgl-2651	659	25	the	the	DET
cjgl-2651	659	26	return	return	NOUN
cjgl-2651	659	27	.	.	PUNCT
cjgl-2651	660	1	116	116	NUM
cjgl-2651	660	2	if	if	SCONJ
cjgl-2651	660	3	the	the	DET
cjgl-2651	660	4	spouses	spouse	NOUN
cjgl-2651	660	5	decide	decide	VERB
cjgl-2651	660	6	to	to	PART
cjgl-2651	660	7	file	file	VERB
cjgl-2651	660	8	separate	separate	ADJ
cjgl-2651	660	9	returns	return	NOUN
cjgl-2651	660	10	,	,	PUNCT
cjgl-2651	660	11	they	they	PRON
cjgl-2651	660	12	are	be	AUX
cjgl-2651	660	13	required	require	VERB
cjgl-2651	660	14	to	to	PART
cjgl-2651	660	15	identify	identify	VERB
cjgl-2651	660	16	and	and	CCONJ
cjgl-2651	660	17	document	document	VERB
cjgl-2651	660	18	their	their	PRON
cjgl-2651	660	19	relationship	relationship	NOUN
cjgl-2651	660	20	by	by	ADP
cjgl-2651	660	21	furnishing	furnish	VERB
cjgl-2651	660	22	each	each	DET
cjgl-2651	660	23	other	other	ADJ
cjgl-2651	660	24	's	's	PART
cjgl-2651	660	25	names	name	NOUN
cjgl-2651	660	26	and	and	CCONJ
cjgl-2651	660	27	social	social	ADJ
cjgl-2651	660	28	security	security	NOUN
cjgl-2651	660	29	numbers	number	NOUN
cjgl-2651	660	30	when	when	SCONJ
cjgl-2651	660	31	they	they	PRON
cjgl-2651	660	32	select	select	VERB
cjgl-2651	660	33	"	"	PUNCT
cjgl-2651	660	34	married	married	ADJ
cjgl-2651	660	35	filing	filing	NOUN
cjgl-2651	660	36	separately	separately	ADV
cjgl-2651	660	37	"	"	PUNCT
cjgl-2651	660	38	as	as	ADP
cjgl-2651	660	39	their	their	PRON
cjgl-2651	660	40	filing	filing	NOUN
cjgl-2651	660	41	status	status	NOUN
cjgl-2651	660	42	.	.	PUNCT
cjgl-2651	661	1	"7	"7	PROPN
cjgl-2651	661	2	thus	thus	ADV
cjgl-2651	661	3	,	,	PUNCT
cjgl-2651	661	4	a	a	DET
cjgl-2651	661	5	taxpayer	taxpayer	NOUN
cjgl-2651	661	6	's	's	PART
cjgl-2651	661	7	marital	marital	ADJ
cjgl-2651	661	8	relationship	relationship	NOUN
cjgl-2651	661	9	(	(	PUNCT
cjgl-2651	661	10	at	at	ADP
cjgl-2651	661	11	least	least	ADJ
cjgl-2651	661	12	as	as	ADP
cjgl-2651	661	13	defined	define	VERB
cjgl-2651	661	14	for	for	ADP
cjgl-2651	661	15	federal	federal	ADJ
cjgl-2651	661	16	tax	tax	NOUN
cjgl-2651	661	17	115	115	NUM
cjgl-2651	661	18	see	see	NOUN
cjgl-2651	661	19	i.r.c	i.r.c	NOUN
cjgl-2651	661	20	.	.	PUNCT
cjgl-2651	662	1	§	§	PROPN
cjgl-2651	662	2	6013	6013	NUM
cjgl-2651	662	3	.	.	PUNCT
cjgl-2651	663	1	1	1	NUM
cjgl-2651	663	2	"	"	PUNCT
cjgl-2651	663	3	,	,	PUNCT
cjgl-2651	663	4	form	form	NOUN
cjgl-2651	663	5	1040	1040	NUM
cjgl-2651	663	6	,	,	PUNCT
cjgl-2651	663	7	supra	supra	PROPN
cjgl-2651	663	8	notc	notc	PROPN
cjgl-2651	663	9	26	26	NUM
cjgl-2651	663	10	,	,	PUNCT
cjgl-2651	663	11	at	at	ADP
cjgl-2651	663	12	i.	i.	PROPN
cjgl-2651	663	13	117	117	PROPN
cjgl-2651	663	14	/	/	SYM
cjgl-2651	663	15	d.	d.	PROPN
cjgl-2651	663	16	at	at	ADP
cjgl-2651	663	17	1	1	NUM
cjgl-2651	663	18	1	1	NUM
cjgl-2651	663	19	.	.	PUNCT
cjgl-2651	663	20	3	3	NUM
cjgl-2651	663	21	.	.	X
cjgl-2651	663	22	columbia	columbia	PROPN
cjgl-2651	663	23	journal	journal	PROPN
cjgl-2651	663	24	of	of	ADP
cjgl-2651	663	25	gender	gender	NOUN
cjgl-2651	663	26	and	and	CCONJ
cjgl-2651	663	27	law	law	NOUN
cjgl-2651	663	28	purposes	purpose	NOUN
cjgl-2651	663	29	)	)	PUNCT
cjgl-2651	663	30	"	"	PUNCT
cjgl-2651	663	31	8	8	NUM
cjgl-2651	663	32	is	be	AUX
cjgl-2651	663	33	always	always	ADV
cjgl-2651	663	34	identified	identify	VERB
cjgl-2651	663	35	and	and	CCONJ
cjgl-2651	663	36	documented	document	VERB
cjgl-2651	663	37	on	on	ADP
cjgl-2651	663	38	his	his	PRON
cjgl-2651	663	39	or	or	CCONJ
cjgl-2651	663	40	her	her	PRON
cjgl-2651	663	41	return	return	NOUN
cjgl-2651	663	42	.	.	PUNCT
cjgl-2651	664	1	many	many	ADJ
cjgl-2651	664	2	,	,	PUNCT
cjgl-2651	664	3	though	though	SCONJ
cjgl-2651	664	4	not	not	PART
cjgl-2651	664	5	all	all	PRON
cjgl-2651	664	6	,	,	PUNCT
cjgl-2651	664	7	of	of	ADP
cjgl-2651	664	8	the	the	DET
cjgl-2651	664	9	exclusions	exclusion	NOUN
cjgl-2651	664	10	,	,	PUNCT
cjgl-2651	664	11	deductions	deduction	NOUN
cjgl-2651	664	12	,	,	PUNCT
cjgl-2651	664	13	and	and	CCONJ
cjgl-2651	664	14	credits	credit	NOUN
cjgl-2651	664	15	that	that	PRON
cjgl-2651	664	16	are	be	AUX
cjgl-2651	664	17	provided	provide	VERB
cjgl-2651	664	18	(	(	PUNCT
cjgl-2651	664	19	or	or	CCONJ
cjgl-2651	664	20	denied	deny	VERB
cjgl-2651	664	21	)	)	PUNCT
cjgl-2651	664	22	to	to	ADP
cjgl-2651	664	23	a	a	DET
cjgl-2651	664	24	taxpayer	taxpayer	NOUN
cjgl-2651	664	25	with	with	ADP
cjgl-2651	664	26	respect	respect	NOUN
cjgl-2651	664	27	to	to	ADP
cjgl-2651	664	28	her	her	PRON
cjgl-2651	664	29	dependents	dependent	NOUN
cjgl-2651	664	30	apply	apply	VERB
cjgl-2651	664	31	equally	equally	ADV
cjgl-2651	664	32	to	to	ADP
cjgl-2651	664	33	the	the	DET
cjgl-2651	664	34	taxpayer	taxpayer	NOUN
cjgl-2651	664	35	's	's	PART
cjgl-2651	664	36	different	different	ADJ
cjgl-2651	664	37	-	-	PUNCT
cjgl-2651	664	38	sex	sex	NOUN
cjgl-2651	664	39	118	118	NUM
cjgl-2651	664	40	i.r.c	i.r.c	NOUN
cjgl-2651	664	41	.	.	PUNCT
cjgl-2651	665	1	§	§	PROPN
cjgl-2651	665	2	6013(d	6013(d	PROPN
cjgl-2651	665	3	)	)	PUNCT
cjgl-2651	665	4	;	;	PUNCT
cjgl-2651	665	5	see	see	VERB
cjgl-2651	665	6	also	also	ADV
cjgl-2651	665	7	i	i	PROPN
cjgl-2651	665	8	d.	d.	PROPN
cjgl-2651	665	9	§	§	PROPN
cjgl-2651	665	10	7703	7703	NUM
cjgl-2651	665	11	(	(	PUNCT
cjgl-2651	665	12	containing	contain	VERB
cjgl-2651	665	13	rules	rule	NOUN
cjgl-2651	665	14	for	for	ADP
cjgl-2651	665	15	determining	determine	VERB
cjgl-2651	665	16	marital	marital	ADJ
cjgl-2651	665	17	status	status	NOUN
cjgl-2651	665	18	that	that	PRON
cjgl-2651	665	19	apply	apply	VERB
cjgl-2651	665	20	to	to	ADP
cjgl-2651	665	21	a	a	DET
cjgl-2651	665	22	number	number	NOUN
cjgl-2651	665	23	of	of	ADP
cjgl-2651	665	24	code	code	NOUN
cjgl-2651	665	25	provisions	provision	NOUN
cjgl-2651	665	26	)	)	PUNCT
cjgl-2651	665	27	.	.	PUNCT
cjgl-2651	666	1	determining	determine	VERB
cjgl-2651	666	2	whether	whether	SCONJ
cjgl-2651	666	3	taxpayers	taxpayer	NOUN
cjgl-2651	666	4	are	be	AUX
cjgl-2651	666	5	"	"	PUNCT
cjgl-2651	666	6	married	married	ADJ
cjgl-2651	666	7	"	"	PUNCT
cjgl-2651	666	8	for	for	ADP
cjgl-2651	666	9	federal	federal	ADJ
cjgl-2651	666	10	tax	tax	NOUN
cjgl-2651	666	11	purposes	purpose	NOUN
cjgl-2651	666	12	can	can	AUX
cjgl-2651	666	13	itself	itself	PRON
cjgl-2651	666	14	be	be	AUX
cjgl-2651	666	15	a	a	DET
cjgl-2651	666	16	difficult	difficult	ADJ
cjgl-2651	666	17	and	and	CCONJ
cjgl-2651	666	18	complex	complex	ADJ
cjgl-2651	666	19	question	question	NOUN
cjgl-2651	666	20	.	.	PUNCT
cjgl-2651	667	1	the	the	DET
cjgl-2651	667	2	basic	basic	ADJ
cjgl-2651	667	3	rule	rule	NOUN
cjgl-2651	667	4	is	be	AUX
cjgl-2651	667	5	that	that	SCONJ
cjgl-2651	667	6	a	a	DET
cjgl-2651	667	7	couple	couple	NOUN
cjgl-2651	667	8	is	be	AUX
cjgl-2651	667	9	"	"	PUNCT
cjgl-2651	667	10	married	married	ADJ
cjgl-2651	667	11	"	"	PUNCT
cjgl-2651	667	12	for	for	ADP
cjgl-2651	667	13	tax	tax	NOUN
cjgl-2651	667	14	purposes	purpose	NOUN
cjgl-2651	667	15	if	if	SCONJ
cjgl-2651	667	16	it	it	PRON
cjgl-2651	667	17	is	be	AUX
cjgl-2651	667	18	married	married	ADJ
cjgl-2651	667	19	for	for	ADP
cjgl-2651	667	20	state	state	NOUN
cjgl-2651	667	21	law	law	NOUN
cjgl-2651	667	22	purposes	purpose	NOUN
cjgl-2651	667	23	on	on	ADP
cjgl-2651	667	24	december	december	PROPN
cjgl-2651	667	25	31	31	NUM
cjgl-2651	667	26	of	of	ADP
cjgl-2651	667	27	that	that	DET
cjgl-2651	667	28	tax	tax	NOUN
cjgl-2651	667	29	year	year	NOUN
cjgl-2651	667	30	.	.	PUNCT
cjgl-2651	668	1	but	but	CCONJ
cjgl-2651	668	2	a	a	DET
cjgl-2651	668	3	taxpayer	taxpayer	NOUN
cjgl-2651	668	4	may	may	AUX
cjgl-2651	668	5	be	be	AUX
cjgl-2651	668	6	married	marry	VERB
cjgl-2651	668	7	,	,	PUNCT
cjgl-2651	668	8	although	although	SCONJ
cjgl-2651	668	9	his	his	PRON
cjgl-2651	668	10	spouse	spouse	NOUN
cjgl-2651	668	11	is	be	AUX
cjgl-2651	668	12	dead	dead	ADJ
cjgl-2651	668	13	,	,	PUNCT
cjgl-2651	668	14	and	and	CCONJ
cjgl-2651	668	15	unmarried	unmarried	ADJ
cjgl-2651	668	16	although	although	SCONJ
cjgl-2651	668	17	his	his	PRON
cjgl-2651	668	18	spouse	spouse	NOUN
cjgl-2651	668	19	is	be	AUX
cjgl-2651	668	20	alive	alive	ADJ
cjgl-2651	668	21	.	.	PUNCT
cjgl-2651	669	1	a	a	DET
cjgl-2651	669	2	married	married	ADJ
cjgl-2651	669	3	taxpayer	taxpayer	NOUN
cjgl-2651	669	4	is	be	AUX
cjgl-2651	669	5	not	not	PART
cjgl-2651	669	6	married	marry	VERB
cjgl-2651	669	7	in	in	ADP
cjgl-2651	669	8	the	the	DET
cjgl-2651	669	9	year	year	NOUN
cjgl-2651	669	10	his	his	PRON
cjgl-2651	669	11	marriage	marriage	NOUN
cjgl-2651	669	12	is	be	AUX
cjgl-2651	669	13	annulled	annul	VERB
cjgl-2651	669	14	but	but	CCONJ
cjgl-2651	669	15	may	may	AUX
cjgl-2651	669	16	or	or	CCONJ
cjgl-2651	669	17	may	may	AUX
cjgl-2651	669	18	not	not	PART
cjgl-2651	669	19	have	have	AUX
cjgl-2651	669	20	been	be	AUX
cjgl-2651	669	21	married	marry	VERB
cjgl-2651	669	22	in	in	ADP
cjgl-2651	669	23	earlier	early	ADJ
cjgl-2651	669	24	years	year	NOUN
cjgl-2651	669	25	.	.	PUNCT
cjgl-2651	670	1	a	a	DET
cjgl-2651	670	2	divorced	divorced	ADJ
cjgl-2651	670	3	couple	couple	NOUN
cjgl-2651	670	4	is	be	AUX
cjgl-2651	670	5	still	still	ADV
cjgl-2651	670	6	married	married	ADJ
cjgl-2651	670	7	if	if	SCONJ
cjgl-2651	670	8	the	the	DET
cjgl-2651	670	9	divorce	divorce	NOUN
cjgl-2651	670	10	decree	decree	NOUN
cjgl-2651	670	11	is	be	AUX
cjgl-2651	670	12	interlocutory	interlocutory	NOUN
cjgl-2651	670	13	and	and	CCONJ
cjgl-2651	670	14	a	a	DET
cjgl-2651	670	15	separated	separate	VERB
cjgl-2651	670	16	couple	couple	NOUN
cjgl-2651	670	17	is	be	AUX
cjgl-2651	670	18	unmarried	unmarried	ADJ
cjgl-2651	670	19	if"legally	if"legally	ADV
cjgl-2651	670	20	separated	separate	VERB
cjgl-2651	670	21	.	.	PUNCT
cjgl-2651	670	22	"	"	PUNCT
cjgl-2651	671	1	but	but	CCONJ
cjgl-2651	671	2	some	some	DET
cjgl-2651	671	3	couples	couple	NOUN
cjgl-2651	671	4	separated	separate	VERB
cjgl-2651	671	5	by	by	ADP
cjgl-2651	671	6	a	a	DET
cjgl-2651	671	7	court	court	NOUN
cjgl-2651	671	8	are	be	AUX
cjgl-2651	671	9	not	not	PART
cjgl-2651	671	10	"	"	PUNCT
cjgl-2651	671	11	legally	legally	ADV
cjgl-2651	671	12	separated	separate	VERB
cjgl-2651	671	13	"	"	PUNCT
cjgl-2651	671	14	and	and	CCONJ
cjgl-2651	671	15	are	be	AUX
cjgl-2651	671	16	,	,	PUNCT
cjgl-2651	671	17	therefore	therefore	ADV
cjgl-2651	671	18	,	,	PUNCT
cjgl-2651	671	19	married	marry	VERB
cjgl-2651	671	20	for	for	ADP
cjgl-2651	671	21	income	income	NOUN
cjgl-2651	671	22	tax	tax	NOUN
cjgl-2651	671	23	purposes	purpose	NOUN
cjgl-2651	671	24	.	.	PUNCT
cjgl-2651	672	1	other	other	ADJ
cjgl-2651	672	2	couples	couple	NOUN
cjgl-2651	672	3	who	who	PRON
cjgl-2651	672	4	are	be	AUX
cjgl-2651	672	5	not	not	PART
cjgl-2651	672	6	separated	separate	VERB
cjgl-2651	672	7	but	but	CCONJ
cjgl-2651	672	8	who	who	PRON
cjgl-2651	672	9	have	have	AUX
cjgl-2651	672	10	lived	live	VERB
cjgl-2651	672	11	apart	apart	ADV
cjgl-2651	672	12	for	for	ADP
cjgl-2651	672	13	the	the	DET
cjgl-2651	672	14	full	full	ADJ
cjgl-2651	672	15	year	year	NOUN
cjgl-2651	672	16	may	may	AUX
cjgl-2651	672	17	be	be	AUX
cjgl-2651	672	18	unmarried	unmarried	ADJ
cjgl-2651	672	19	for	for	ADP
cjgl-2651	672	20	some	some	DET
cjgl-2651	672	21	purposes	purpose	NOUN
cjgl-2651	672	22	and	and	CCONJ
cjgl-2651	672	23	married	marry	VERB
cjgl-2651	672	24	for	for	ADP
cjgl-2651	672	25	others	other	NOUN
cjgl-2651	672	26	.	.	PUNCT
cjgl-2651	673	1	toni	toni	PROPN
cjgl-2651	673	2	robinson	robinson	PROPN
cjgl-2651	673	3	mary	mary	PROPN
cjgl-2651	673	4	moers	moers	PROPN
cjgl-2651	673	5	wenig	wenig	PROPN
cjgl-2651	673	6	,	,	PUNCT
cjgl-2651	673	7	marty	marty	PROPN
cjgl-2651	673	8	in	in	ADP
cjgl-2651	673	9	haste	haste	NOUN
cjgl-2651	673	10	,	,	PUNCT
cjgl-2651	673	11	repent	repent	VERB
cjgl-2651	673	12	at	at	ADP
cjgl-2651	673	13	tax	tax	NOUN
cjgl-2651	673	14	time	time	NOUN
cjgl-2651	673	15	:	:	PUNCT
cjgl-2651	673	16	marital	marital	ADJ
cjgl-2651	673	17	status	status	NOUN
cjgl-2651	673	18	as	as	ADP
cjgl-2651	673	19	a	a	DET
cjgl-2651	673	20	tax	tax	NOUN
cjgl-2651	673	21	determinant	determinant	ADJ
cjgl-2651	673	22	,	,	PUNCT
cjgl-2651	673	23	8	8	NUM
cjgl-2651	673	24	va	va	NOUN
cjgl-2651	673	25	.	.	PUNCT
cjgl-2651	674	1	tax	tax	PROPN
cjgl-2651	674	2	rev	rev	PROPN
cjgl-2651	674	3	.	.	PROPN
cjgl-2651	674	4	773	773	NUM
cjgl-2651	674	5	,	,	PUNCT
cjgl-2651	674	6	788	788	NUM
cjgl-2651	674	7	-	-	SYM
cjgl-2651	674	8	90	90	NUM
cjgl-2651	674	9	(	(	PUNCT
cjgl-2651	674	10	1989	1989	NUM
cjgl-2651	674	11	)	)	PUNCT
cjgl-2651	674	12	(	(	PUNCT
cjgl-2651	674	13	footnotes	footnote	NOUN
cjgl-2651	674	14	omitted	omit	VERB
cjgl-2651	674	15	)	)	PUNCT
cjgl-2651	674	16	.	.	PUNCT
cjgl-2651	675	1	moreover	moreover	ADV
cjgl-2651	675	2	,	,	PUNCT
cjgl-2651	675	3	the	the	DET
cjgl-2651	675	4	federal	federal	ADJ
cjgl-2651	675	5	government	government	NOUN
cjgl-2651	675	6	currently	currently	ADV
cjgl-2651	675	7	denies	deny	VERB
cjgl-2651	675	8	recognition	recognition	NOUN
cjgl-2651	675	9	to	to	ADP
cjgl-2651	675	10	samesex	samesex	NOUN
cjgl-2651	675	11	marriages	marriage	NOUN
cjgl-2651	675	12	for	for	ADP
cjgl-2651	675	13	federal	federal	ADJ
cjgl-2651	675	14	tax	tax	NOUN
cjgl-2651	675	15	purposes	purpose	NOUN
cjgl-2651	675	16	.	.	PUNCT
cjgl-2651	676	1	i	i	PRON
cjgl-2651	676	2	u.s.c	u.s.c	ADV
cjgl-2651	676	3	.	.	PUNCT
cjgl-2651	677	1	§	§	PROPN
cjgl-2651	677	2	7	7	NUM
cjgl-2651	677	3	(	(	PUNCT
cjgl-2651	677	4	lexis	lexis	NOUN
cjgl-2651	677	5	through	through	ADP
cjgl-2651	677	6	july	july	PROPN
cjgl-2651	677	7	2010	2010	NUM
cjgl-2651	677	8	amendments	amendment	NOUN
cjgl-2651	677	9	)	)	PUNCT
cjgl-2651	677	10	.	.	PUNCT
cjgl-2651	678	1	because	because	SCONJ
cjgl-2651	678	2	the	the	DET
cjgl-2651	678	3	parties	party	NOUN
cjgl-2651	678	4	to	to	ADP
cjgl-2651	678	5	a	a	DET
cjgl-2651	678	6	same	same	ADJ
cjgl-2651	678	7	-	-	PUNCT
cjgl-2651	678	8	sex	sex	NOUN
cjgl-2651	678	9	marriage	marriage	NOUN
cjgl-2651	678	10	are	be	AUX
cjgl-2651	678	11	excluded	exclude	VERB
cjgl-2651	678	12	from	from	ADP
cjgl-2651	678	13	the	the	DET
cjgl-2651	678	14	federal	federal	ADJ
cjgl-2651	678	15	tax	tax	NOUN
cjgl-2651	678	16	law	law	NOUN
cjgl-2651	678	17	definition	definition	NOUN
cjgl-2651	678	18	of	of	ADP
cjgl-2651	678	19	"	"	PUNCT
cjgl-2651	678	20	spouse	spouse	NOUN
cjgl-2651	678	21	,	,	PUNCT
cjgl-2651	678	22	"	"	PUNCT
cjgl-2651	678	23	they	they	PRON
cjgl-2651	678	24	can	can	AUX
cjgl-2651	678	25	not	not	PART
cjgl-2651	678	26	claim	claim	VERB
cjgl-2651	678	27	the	the	DET
cjgl-2651	678	28	family	family	NOUN
cjgl-2651	678	29	tax	tax	NOUN
cjgl-2651	678	30	deductions	deduction	NOUN
cjgl-2651	678	31	,	,	PUNCT
cjgl-2651	678	32	credits	credit	NOUN
cjgl-2651	678	33	,	,	PUNCT
cjgl-2651	678	34	and	and	CCONJ
cjgl-2651	678	35	exclusions	exclusion	NOUN
cjgl-2651	678	36	described	describe	VERB
cjgl-2651	678	37	in	in	ADP
cjgl-2651	678	38	the	the	DET
cjgl-2651	678	39	text	text	NOUN
cjgl-2651	678	40	above	above	ADV
cjgl-2651	678	41	on	on	ADP
cjgl-2651	678	42	the	the	DET
cjgl-2651	678	43	grounds	ground	NOUN
cjgl-2651	678	44	of	of	ADP
cjgl-2651	678	45	their	their	PRON
cjgl-2651	678	46	marital	marital	ADJ
cjgl-2651	678	47	status	status	NOUN
cjgl-2651	678	48	.	.	PUNCT
cjgl-2651	679	1	instead	instead	ADV
cjgl-2651	679	2	,	,	PUNCT
cjgl-2651	679	3	the	the	DET
cjgl-2651	679	4	only	only	ADJ
cjgl-2651	679	5	way	way	NOUN
cjgl-2651	679	6	that	that	PRON
cjgl-2651	679	7	same	same	ADJ
cjgl-2651	679	8	-	-	PUNCT
cjgl-2651	679	9	sex	sex	NOUN
cjgl-2651	679	10	couples	couple	NOUN
cjgl-2651	679	11	can	can	AUX
cjgl-2651	679	12	qualify	qualify	VERB
cjgl-2651	679	13	for	for	ADP
cjgl-2651	679	14	the	the	DET
cjgl-2651	679	15	application	application	NOUN
cjgl-2651	679	16	of	of	ADP
cjgl-2651	679	17	these	these	DET
cjgl-2651	679	18	family	family	NOUN
cjgl-2651	679	19	tax	tax	NOUN
cjgl-2651	679	20	provisions	provision	NOUN
cjgl-2651	679	21	is	be	AUX
cjgl-2651	679	22	for	for	ADP
cjgl-2651	679	23	one	one	NUM
cjgl-2651	679	24	same	same	ADJ
cjgl-2651	679	25	-	-	PUNCT
cjgl-2651	679	26	sex	sex	NOUN
cjgl-2651	679	27	spouse	spouse	NOUN
cjgl-2651	679	28	to	to	PART
cjgl-2651	679	29	qualify	qualify	VERB
cjgl-2651	679	30	as	as	ADP
cjgl-2651	679	31	the	the	DET
cjgl-2651	679	32	dependent	dependent	NOUN
cjgl-2651	679	33	of	of	ADP
cjgl-2651	679	34	the	the	DET
cjgl-2651	679	35	other	other	ADJ
cjgl-2651	679	36	same	same	ADJ
cjgl-2651	679	37	-	-	PUNCT
cjgl-2651	679	38	sex	sex	NOUN
cjgl-2651	679	39	spouse	spouse	NOUN
cjgl-2651	679	40	under	under	ADP
cjgl-2651	679	41	the	the	DET
cjgl-2651	679	42	terms	term	NOUN
cjgl-2651	679	43	of	of	ADP
cjgl-2651	679	44	the	the	DET
cjgl-2651	679	45	relevant	relevant	ADJ
cjgl-2651	679	46	code	code	NOUN
cjgl-2651	679	47	section	section	NOUN
cjgl-2651	679	48	.	.	PUNCT
cjgl-2651	680	1	see	see	VERB
cjgl-2651	680	2	,	,	PUNCT
cjgl-2651	680	3	e.g.	e.g.	ADV
cjgl-2651	680	4	,	,	PUNCT
cjgl-2651	680	5	i.r.s	i.r.	NOUN
cjgl-2651	680	6	.	.	PUNCT
cjgl-2651	681	1	priv	priv	PROPN
cjgl-2651	681	2	.	.	PUNCT
cjgl-2651	682	1	ltr	ltr	PROPN
cjgl-2651	682	2	.	.	PUNCT
cjgl-2651	682	3	rul	rul	PROPN
cjgl-2651	682	4	.	.	PUNCT
cjgl-2651	682	5	2003	2003	NUM
cjgl-2651	682	6	-	-	SYM
cjgl-2651	682	7	39	39	NUM
cjgl-2651	682	8	-	-	PUNCT
cjgl-2651	682	9	001	001	NUM
cjgl-2651	682	10	(	(	PUNCT
cjgl-2651	682	11	june	june	PROPN
cjgl-2651	682	12	13	13	NUM
cjgl-2651	682	13	,	,	PUNCT
cjgl-2651	682	14	2003	2003	NUM
cjgl-2651	682	15	)	)	PUNCT
cjgl-2651	682	16	(	(	PUNCT
cjgl-2651	682	17	describing	describe	VERB
cjgl-2651	682	18	the	the	DET
cjgl-2651	682	19	treatment	treatment	NOUN
cjgl-2651	682	20	of	of	ADP
cjgl-2651	682	21	same	same	ADJ
cjgl-2651	682	22	-	-	PUNCT
cjgl-2651	682	23	sex	sex	NOUN
cjgl-2651	682	24	domestic	domestic	ADJ
cjgl-2651	682	25	partners	partner	NOUN
cjgl-2651	682	26	for	for	ADP
cjgl-2651	682	27	purposes	purpose	NOUN
cjgl-2651	682	28	of	of	ADP
cjgl-2651	682	29	the	the	DET
cjgl-2651	682	30	employer	employer	NOUN
cjgl-2651	682	31	-	-	PUNCT
cjgl-2651	682	32	provided	provide	VERB
cjgl-2651	682	33	medical	medical	ADJ
cjgl-2651	682	34	care	care	NOUN
cjgl-2651	682	35	exclusions	exclusion	NOUN
cjgl-2651	682	36	in	in	ADP
cjgl-2651	682	37	i.r.c	i.r.c	NOUN
cjgl-2651	682	38	.	.	PUNCT
cjgl-2651	683	1	§	§	PROPN
cjgl-2651	683	2	§	§	PROPN
cjgl-2651	683	3	105	105	NUM
cjgl-2651	683	4	and	and	CCONJ
cjgl-2651	683	5	106	106	NUM
cjgl-2651	683	6	)	)	PUNCT
cjgl-2651	683	7	.	.	PUNCT
cjgl-2651	684	1	columbia	columbia	PROPN
cjgl-2651	684	2	journal	journal	PROPN
cjgl-2651	684	3	of	of	ADP
cjgl-2651	684	4	gender	gender	NOUN
cjgl-2651	684	5	and	and	CCONJ
cjgl-2651	684	6	law	law	NOUN
cjgl-2651	684	7	spouse	spouse	NOUN
cjgl-2651	684	8	.	.	PUNCT
cjgl-2651	685	1	119	119	NUM
cjgl-2651	685	2	where	where	SCONJ
cjgl-2651	685	3	these	these	DET
cjgl-2651	685	4	provisions	provision	NOUN
cjgl-2651	685	5	do	do	AUX
cjgl-2651	685	6	apply	apply	VERB
cjgl-2651	685	7	to	to	ADP
cjgl-2651	685	8	different	different	ADJ
cjgl-2651	685	9	-	-	PUNCT
cjgl-2651	685	10	sex	sex	NOUN
cjgl-2651	685	11	spouses	spouse	NOUN
cjgl-2651	685	12	,	,	PUNCT
cjgl-2651	685	13	they	they	PRON
cjgl-2651	685	14	raise	raise	VERB
cjgl-2651	685	15	issues	issue	NOUN
cjgl-2651	685	16	similar	similar	ADJ
cjgl-2651	685	17	to	to	ADP
cjgl-2651	685	18	the	the	DET
cjgl-2651	685	19	potential	potential	ADJ
cjgl-2651	685	20	duplication	duplication	NOUN
cjgl-2651	685	21	and	and	CCONJ
cjgl-2651	685	22	underdocumentation	underdocumentation	NOUN
cjgl-2651	685	23	issues	issue	NOUN
cjgl-2651	685	24	discussed	discuss	VERB
cjgl-2651	685	25	above	above	ADV
cjgl-2651	685	26	with	with	ADP
cjgl-2651	685	27	respect	respect	NOUN
cjgl-2651	685	28	to	to	ADP
cjgl-2651	685	29	dependents	dependent	NOUN
cjgl-2651	685	30	.	.	PUNCT
cjgl-2651	686	1	that	that	PRON
cjgl-2651	686	2	is	be	AUX
cjgl-2651	686	3	,	,	PUNCT
cjgl-2651	686	4	where	where	SCONJ
cjgl-2651	686	5	the	the	DET
cjgl-2651	686	6	different	different	ADJ
cjgl-2651	686	7	-	-	PUNCT
cjgl-2651	686	8	sex	sex	NOUN
cjgl-2651	686	9	spouses	spouse	NOUN
cjgl-2651	686	10	file	file	VERB
cjgl-2651	686	11	a	a	DET
cjgl-2651	686	12	joint	joint	ADJ
cjgl-2651	686	13	return	return	NOUN
cjgl-2651	686	14	,	,	PUNCT
cjgl-2651	686	15	requiring	require	VERB
cjgl-2651	686	16	further	further	ADJ
cjgl-2651	686	17	documentation	documentation	NOUN
cjgl-2651	686	18	of	of	ADP
cjgl-2651	686	19	a	a	DET
cjgl-2651	686	20	spousal	spousal	NOUN
cjgl-2651	686	21	relationship	relationship	NOUN
cjgl-2651	686	22	results	result	NOUN
cjgl-2651	686	23	in	in	ADP
cjgl-2651	686	24	duplicative	duplicative	ADJ
cjgl-2651	686	25	documentation	documentation	NOUN
cjgl-2651	686	26	because	because	SCONJ
cjgl-2651	686	27	both	both	DET
cjgl-2651	686	28	spouses	spouse	NOUN
cjgl-2651	686	29	are	be	AUX
cjgl-2651	686	30	this	this	PRON
cjgl-2651	686	31	constitutes	constitute	VERB
cjgl-2651	686	32	blatant	blatant	ADJ
cjgl-2651	686	33	discrimination	discrimination	NOUN
cjgl-2651	686	34	on	on	ADP
cjgl-2651	686	35	the	the	DET
cjgl-2651	686	36	basis	basis	NOUN
cjgl-2651	686	37	of	of	ADP
cjgl-2651	686	38	sexual	sexual	ADJ
cjgl-2651	686	39	orientationdiscrimination	orientationdiscrimination	NOUN
cjgl-2651	686	40	that	that	PRON
cjgl-2651	686	41	should	should	AUX
cjgl-2651	686	42	,	,	PUNCT
cjgl-2651	686	43	without	without	ADP
cjgl-2651	686	44	question	question	NOUN
cjgl-2651	686	45	,	,	PUNCT
cjgl-2651	686	46	be	be	AUX
cjgl-2651	686	47	eradicated	eradicate	VERB
cjgl-2651	686	48	from	from	ADP
cjgl-2651	686	49	our	our	PRON
cjgl-2651	686	50	federal	federal	ADJ
cjgl-2651	686	51	tax	tax	NOUN
cjgl-2651	686	52	laws	law	NOUN
cjgl-2651	686	53	.	.	PUNCT
cjgl-2651	687	1	see	see	VERB
cjgl-2651	687	2	generally	generally	ADV
cjgl-2651	687	3	infanti	infanti	ADJ
cjgl-2651	687	4	,	,	PUNCT
cjgl-2651	687	5	supra	supra	ADJ
cjgl-2651	687	6	note	note	NOUN
cjgl-2651	687	7	51	51	NUM
cjgl-2651	687	8	;	;	PUNCT
cjgl-2651	687	9	see	see	VERB
cjgl-2651	687	10	also	also	ADV
cjgl-2651	687	11	infanti	infanti	ADJ
cjgl-2651	687	12	,	,	PUNCT
cjgl-2651	687	13	supra	supra	ADJ
cjgl-2651	687	14	note	note	NOUN
cjgl-2651	687	15	46	46	NUM
cjgl-2651	687	16	(	(	PUNCT
cjgl-2651	687	17	proposing	propose	VERB
cjgl-2651	687	18	an	an	DET
cjgl-2651	687	19	individual	individual	ADJ
cjgl-2651	687	20	filing	filing	NOUN
cjgl-2651	687	21	regime	regime	NOUN
cjgl-2651	687	22	that	that	PRON
cjgl-2651	687	23	would	would	AUX
cjgl-2651	687	24	rectify	rectify	VERB
cjgl-2651	687	25	this	this	DET
cjgl-2651	687	26	discrimination	discrimination	NOUN
cjgl-2651	687	27	on	on	ADP
cjgl-2651	687	28	the	the	DET
cjgl-2651	687	29	basis	basis	NOUN
cjgl-2651	687	30	of	of	ADP
cjgl-2651	687	31	sexual	sexual	ADJ
cjgl-2651	687	32	orientation	orientation	NOUN
cjgl-2651	687	33	)	)	PUNCT
cjgl-2651	687	34	.	.	PUNCT
cjgl-2651	688	1	indeed	indeed	ADV
cjgl-2651	688	2	,	,	PUNCT
cjgl-2651	688	3	a	a	DET
cjgl-2651	688	4	federal	federal	ADJ
cjgl-2651	688	5	district	district	NOUN
cjgl-2651	688	6	court	court	NOUN
cjgl-2651	688	7	has	have	AUX
cjgl-2651	688	8	found	find	VERB
cjgl-2651	688	9	that	that	SCONJ
cjgl-2651	688	10	i	i	PRON
cjgl-2651	688	11	u.s.c	u.s.c	ADJ
cjgl-2651	688	12	.	.	PUNCT
cjgl-2651	689	1	§	§	PROPN
cjgl-2651	689	2	7	7	NUM
cjgl-2651	689	3	,	,	PUNCT
cjgl-2651	689	4	insofar	insofar	ADV
cjgl-2651	689	5	as	as	SCONJ
cjgl-2651	689	6	it	it	PRON
cjgl-2651	689	7	applies	apply	VERB
cjgl-2651	689	8	to	to	ADP
cjgl-2651	689	9	the	the	DET
cjgl-2651	689	10	federal	federal	ADJ
cjgl-2651	689	11	tax	tax	NOUN
cjgl-2651	689	12	laws	law	NOUN
cjgl-2651	689	13	,	,	PUNCT
cjgl-2651	689	14	violates	violate	VERB
cjgl-2651	689	15	the	the	DET
cjgl-2651	689	16	right	right	NOUN
cjgl-2651	689	17	to	to	PART
cjgl-2651	689	18	equal	equal	VERB
cjgl-2651	689	19	protection	protection	NOUN
cjgl-2651	689	20	of	of	ADP
cjgl-2651	689	21	the	the	DET
cjgl-2651	689	22	laws	law	NOUN
cjgl-2651	689	23	of	of	ADP
cjgl-2651	689	24	several	several	ADJ
cjgl-2651	689	25	married	married	ADJ
cjgl-2651	689	26	same	same	ADJ
cjgl-2651	689	27	-	-	PUNCT
cjgl-2651	689	28	sex	sex	NOUN
cjgl-2651	689	29	couples	couple	NOUN
cjgl-2651	689	30	from	from	ADP
cjgl-2651	689	31	massachusetts	massachusetts	PROPN
cjgl-2651	689	32	.	.	PUNCT
cjgl-2651	690	1	gill	gill	PROPN
cjgl-2651	690	2	v.	v.	ADP
cjgl-2651	690	3	office	office	NOUN
cjgl-2651	690	4	of	of	ADP
cjgl-2651	690	5	pers	per	NOUN
cjgl-2651	690	6	.	.	PUNCT
cjgl-2651	691	1	mgmt	mgmt	PROPN
cjgl-2651	691	2	.	.	PROPN
cjgl-2651	691	3	,	,	PUNCT
cjgl-2651	691	4	699	699	NUM
cjgl-2651	691	5	f.	f.	PROPN
cjgl-2651	691	6	supp	supp	PROPN
cjgl-2651	691	7	.	.	PUNCT
cjgl-2651	692	1	2d	2d	PROPN
cjgl-2651	692	2	374	374	NUM
cjgl-2651	692	3	,	,	PUNCT
cjgl-2651	692	4	376	376	NUM
cjgl-2651	692	5	,	,	PUNCT
cjgl-2651	692	6	383	383	NUM
cjgl-2651	692	7	,	,	PUNCT
cjgl-2651	692	8	387	387	NUM
cjgl-2651	692	9	-	-	SYM
cjgl-2651	692	10	97	97	NUM
cjgl-2651	692	11	(	(	PUNCT
cjgl-2651	692	12	d.	d.	PROPN
cjgl-2651	692	13	mass	mass	PROPN
cjgl-2651	692	14	.	.	PUNCT
cjgl-2651	692	15	2010	2010	NUM
cjgl-2651	692	16	)	)	PUNCT
cjgl-2651	692	17	.	.	PUNCT
cjgl-2651	693	1	however	however	ADV
cjgl-2651	693	2	,	,	PUNCT
cjgl-2651	693	3	because	because	SCONJ
cjgl-2651	693	4	this	this	PRON
cjgl-2651	693	5	was	be	AUX
cjgl-2651	693	6	not	not	PART
cjgl-2651	693	7	a	a	DET
cjgl-2651	693	8	facial	facial	ADJ
cjgl-2651	693	9	challenge	challenge	NOUN
cjgl-2651	693	10	to	to	ADP
cjgl-2651	693	11	the	the	DET
cjgl-2651	693	12	statute	statute	NOUN
cjgl-2651	693	13	,	,	PUNCT
cjgl-2651	693	14	it	it	PRON
cjgl-2651	693	15	is	be	AUX
cjgl-2651	693	16	unclear	unclear	ADJ
cjgl-2651	693	17	what	what	PRON
cjgl-2651	693	18	the	the	DET
cjgl-2651	693	19	precise	precise	ADJ
cjgl-2651	693	20	impact	impact	NOUN
cjgl-2651	693	21	of	of	ADP
cjgl-2651	693	22	this	this	DET
cjgl-2651	693	23	decision	decision	NOUN
cjgl-2651	693	24	will	will	AUX
cjgl-2651	693	25	be	be	AUX
cjgl-2651	693	26	;	;	PUNCT
cjgl-2651	693	27	in	in	ADP
cjgl-2651	693	28	any	any	DET
cjgl-2651	693	29	event	event	NOUN
cjgl-2651	693	30	,	,	PUNCT
cjgl-2651	693	31	the	the	DET
cjgl-2651	693	32	federal	federal	ADJ
cjgl-2651	693	33	government	government	NOUN
cjgl-2651	693	34	has	have	AUX
cjgl-2651	693	35	appealed	appeal	VERB
cjgl-2651	693	36	this	this	DET
cjgl-2651	693	37	decision	decision	NOUN
cjgl-2651	693	38	.	.	PUNCT
cjgl-2651	694	1	denise	denise	PROPN
cjgl-2651	694	2	lavoie	lavoie	PROPN
cjgl-2651	694	3	,	,	PUNCT
cjgl-2651	694	4	us	us	PROPN
cjgl-2651	694	5	appeals	appeal	VERB
cjgl-2651	694	6	mass	mass	PROPN
cjgl-2651	694	7	.	.	PUNCT
cjgl-2651	695	1	rulings	ruling	NOUN
cjgl-2651	695	2	on	on	ADP
cjgl-2651	695	3	gay	gay	NOUN
cjgl-2651	695	4	marriage	marriage	NOUN
cjgl-2651	695	5	,	,	PUNCT
cjgl-2651	695	6	bos	bos	NOUN
cjgl-2651	695	7	.	.	PROPN
cjgl-2651	695	8	globe	globe	PROPN
cjgl-2651	695	9	,	,	PUNCT
cjgl-2651	695	10	oct	oct	PROPN
cjgl-2651	695	11	.	.	PROPN
cjgl-2651	695	12	13	13	NUM
cjgl-2651	695	13	,	,	PUNCT
cjgl-2651	695	14	2010	2010	NUM
cjgl-2651	695	15	,	,	PUNCT
cjgl-2651	695	16	at	at	ADP
cjgl-2651	695	17	7	7	NUM
cjgl-2651	695	18	.	.	PUNCT
cjgl-2651	696	1	should	should	AUX
cjgl-2651	696	2	the	the	DET
cjgl-2651	696	3	decision	decision	NOUN
cjgl-2651	696	4	in	in	ADP
cjgl-2651	696	5	gill	gill	NOUN
cjgl-2651	696	6	be	be	AUX
cjgl-2651	696	7	upheld	uphold	VERB
cjgl-2651	696	8	on	on	ADP
cjgl-2651	696	9	appeal	appeal	NOUN
cjgl-2651	696	10	,	,	PUNCT
cjgl-2651	696	11	its	its	PRON
cjgl-2651	696	12	ultimate	ultimate	ADJ
cjgl-2651	696	13	impact	impact	NOUN
cjgl-2651	696	14	might	might	AUX
cjgl-2651	696	15	turn	turn	VERB
cjgl-2651	696	16	,	,	PUNCT
cjgl-2651	696	17	in	in	ADP
cjgl-2651	696	18	part	part	NOUN
cjgl-2651	696	19	,	,	PUNCT
cjgl-2651	696	20	on	on	ADP
cjgl-2651	696	21	a	a	DET
cjgl-2651	696	22	separate	separate	ADJ
cjgl-2651	696	23	federal	federal	ADJ
cjgl-2651	696	24	district	district	NOUN
cjgl-2651	696	25	court	court	NOUN
cjgl-2651	696	26	decision	decision	NOUN
cjgl-2651	696	27	that	that	PRON
cjgl-2651	696	28	held	hold	VERB
cjgl-2651	696	29	california	california	PROPN
cjgl-2651	696	30	's	's	PART
cjgl-2651	696	31	proposition	proposition	NOUN
cjgl-2651	696	32	8	8	NUM
cjgl-2651	696	33	,	,	PUNCT
cjgl-2651	696	34	which	which	PRON
cjgl-2651	696	35	prohibits	prohibit	VERB
cjgl-2651	696	36	same	same	ADJ
cjgl-2651	696	37	-	-	PUNCT
cjgl-2651	696	38	sex	sex	NOUN
cjgl-2651	696	39	couples	couple	NOUN
cjgl-2651	696	40	from	from	ADP
cjgl-2651	696	41	marrying	marry	VERB
cjgl-2651	696	42	in	in	ADP
cjgl-2651	696	43	that	that	DET
cjgl-2651	696	44	state	state	NOUN
cjgl-2651	696	45	,	,	PUNCT
cjgl-2651	696	46	unconstitutional	unconstitutional	ADJ
cjgl-2651	696	47	as	as	ADP
cjgl-2651	696	48	a	a	DET
cjgl-2651	696	49	violation	violation	NOUN
cjgl-2651	696	50	of	of	ADP
cjgl-2651	696	51	the	the	DET
cjgl-2651	696	52	due	due	ADJ
cjgl-2651	696	53	process	process	NOUN
cjgl-2651	696	54	and	and	CCONJ
cjgl-2651	696	55	equal	equal	ADJ
cjgl-2651	696	56	protection	protection	NOUN
cjgl-2651	696	57	clauses	clause	NOUN
cjgl-2651	696	58	of	of	ADP
cjgl-2651	696	59	the	the	DET
cjgl-2651	696	60	u.s	u.s	PROPN
cjgl-2651	696	61	.	.	PROPN
cjgl-2651	696	62	constitution	constitution	PROPN
cjgl-2651	696	63	.	.	PUNCT
cjgl-2651	697	1	perry	perry	PROPN
cjgl-2651	697	2	v.	v.	ADP
cjgl-2651	697	3	schwarzenegger	schwarzenegger	PROPN
cjgl-2651	697	4	,	,	PUNCT
cjgl-2651	697	5	704	704	NUM
cjgl-2651	697	6	f.	f.	PROPN
cjgl-2651	697	7	supp	supp	PROPN
cjgl-2651	697	8	.	.	PUNCT
cjgl-2651	698	1	2d	2d	PROPN
cjgl-2651	698	2	921	921	NUM
cjgl-2651	698	3	,	,	PUNCT
cjgl-2651	698	4	991	991	NUM
cjgl-2651	698	5	-	-	SYM
cjgl-2651	698	6	1004	1004	NUM
cjgl-2651	698	7	(	(	PUNCT
cjgl-2651	698	8	n.d	n.d	PROPN
cjgl-2651	698	9	.	.	PROPN
cjgl-2651	698	10	cal	cal	PROPN
cjgl-2651	698	11	.	.	PUNCT
cjgl-2651	699	1	2010	2010	NUM
cjgl-2651	699	2	)	)	PUNCT
cjgl-2651	699	3	.	.	PUNCT
cjgl-2651	700	1	the	the	DET
cjgl-2651	700	2	decision	decision	NOUN
cjgl-2651	700	3	in	in	ADP
cjgl-2651	700	4	perry	perry	NOUN
cjgl-2651	700	5	holds	hold	VERB
cjgl-2651	700	6	the	the	DET
cjgl-2651	700	7	promise	promise	NOUN
cjgl-2651	700	8	of	of	ADP
cjgl-2651	700	9	extending	extend	VERB
cjgl-2651	700	10	the	the	DET
cjgl-2651	700	11	right	right	NOUN
cjgl-2651	700	12	to	to	ADP
cjgl-2651	700	13	marriage	marriage	NOUN
cjgl-2651	700	14	to	to	ADP
cjgl-2651	700	15	same	same	ADJ
cjgl-2651	700	16	-	-	PUNCT
cjgl-2651	700	17	sex	sex	NOUN
cjgl-2651	700	18	couples	couple	NOUN
cjgl-2651	700	19	across	across	ADP
cjgl-2651	700	20	the	the	DET
cjgl-2651	700	21	country	country	NOUN
cjgl-2651	700	22	;	;	PUNCT
cjgl-2651	700	23	however	however	ADV
cjgl-2651	700	24	,	,	PUNCT
cjgl-2651	700	25	the	the	DET
cjgl-2651	700	26	court	court	NOUN
cjgl-2651	700	27	's	's	PART
cjgl-2651	700	28	decision	decision	NOUN
cjgl-2651	700	29	in	in	ADP
cjgl-2651	700	30	perry	perry	NOUN
cjgl-2651	700	31	was	be	AUX
cjgl-2651	700	32	appealed	appeal	VERB
cjgl-2651	700	33	on	on	ADP
cjgl-2651	700	34	the	the	DET
cjgl-2651	700	35	same	same	ADJ
cjgl-2651	700	36	day	day	NOUN
cjgl-2651	700	37	that	that	SCONJ
cjgl-2651	700	38	it	it	PRON
cjgl-2651	700	39	was	be	AUX
cjgl-2651	700	40	issued	issue	VERB
cjgl-2651	700	41	.	.	PUNCT
cjgl-2651	701	1	gay	gay	ADJ
cjgl-2651	701	2	marriage	marriage	NOUN
cjgl-2651	701	3	appeal	appeal	NOUN
cjgl-2651	701	4	filed	file	VERB
cjgl-2651	701	5	,	,	PUNCT
cjgl-2651	701	6	pitt	pitt	PROPN
cjgl-2651	701	7	.	.	PUNCT
cjgl-2651	702	1	post	post	PROPN
cjgl-2651	702	2	-	-	PROPN
cjgl-2651	702	3	gazette	gazette	NOUN
cjgl-2651	702	4	,	,	PUNCT
cjgl-2651	702	5	aug	aug	PROPN
cjgl-2651	702	6	.	.	PROPN
cjgl-2651	702	7	6	6	NUM
cjgl-2651	702	8	,	,	PUNCT
cjgl-2651	702	9	2010	2010	NUM
cjgl-2651	702	10	,	,	PUNCT
cjgl-2651	702	11	at	at	ADP
cjgl-2651	702	12	a5	a5	PROPN
cjgl-2651	702	13	.	.	PUNCT
cjgl-2651	703	1	president	president	PROPN
cjgl-2651	703	2	obama	obama	PROPN
cjgl-2651	703	3	's	's	PART
cjgl-2651	703	4	recent	recent	ADJ
cjgl-2651	703	5	decision	decision	NOUN
cjgl-2651	703	6	to	to	PART
cjgl-2651	703	7	cease	cease	VERB
cjgl-2651	703	8	defending	defend	VERB
cjgl-2651	703	9	the	the	DET
cjgl-2651	703	10	defense	defense	NOUN
cjgl-2651	703	11	of	of	ADP
cjgl-2651	703	12	marriage	marriage	NOUN
cjgl-2651	703	13	act	act	NOUN
cjgl-2651	703	14	in	in	ADP
cjgl-2651	703	15	court	court	NOUN
cjgl-2651	703	16	is	be	AUX
cjgl-2651	703	17	another	another	DET
cjgl-2651	703	18	step	step	NOUN
cjgl-2651	703	19	in	in	ADP
cjgl-2651	703	20	the	the	DET
cjgl-2651	703	21	right	right	ADJ
cjgl-2651	703	22	direction	direction	NOUN
cjgl-2651	703	23	.	.	PUNCT
cjgl-2651	704	1	see	see	VERB
cjgl-2651	704	2	charlie	charlie	PROPN
cjgl-2651	704	3	savage	savage	PROPN
cjgl-2651	704	4	sheryl	sheryl	PROPN
cjgl-2651	704	5	gay	gay	PROPN
cjgl-2651	704	6	stolberg	stolberg	PROPN
cjgl-2651	704	7	,	,	PUNCT
cjgl-2651	704	8	in	in	ADP
cjgl-2651	704	9	turnabout	turnabout	NOUN
cjgl-2651	704	10	,	,	PUNCT
cjgl-2651	704	11	u.s	u.s	PROPN
cjgl-2651	704	12	.	.	PROPN
cjgl-2651	704	13	says	say	VERB
cjgl-2651	704	14	marriage	marriage	NOUN
cjgl-2651	704	15	act	act	NOUN
cjgl-2651	704	16	blocks	block	VERB
cjgl-2651	704	17	gay	gay	ADJ
cjgl-2651	704	18	rights	right	NOUN
cjgl-2651	704	19	,	,	PUNCT
cjgl-2651	704	20	n.y	n.y	PROPN
cjgl-2651	704	21	.	.	PROPN
cjgl-2651	704	22	times	times	PROPN
cjgl-2651	704	23	,	,	PUNCT
cjgl-2651	704	24	feb	feb	PROPN
cjgl-2651	704	25	.	.	PROPN
cjgl-2651	704	26	24	24	NUM
cjgl-2651	704	27	,	,	PUNCT
cjgl-2651	704	28	2011	2011	NUM
cjgl-2651	704	29	,	,	PUNCT
cjgl-2651	704	30	at	at	ADP
cjgl-2651	704	31	al	al	PROPN
cjgl-2651	704	32	.	.	PUNCT
cjgl-2651	705	1	it	it	PRON
cjgl-2651	705	2	is	be	AUX
cjgl-2651	705	3	far	far	ADV
cjgl-2651	705	4	from	from	ADP
cjgl-2651	705	5	clear	clear	ADJ
cjgl-2651	705	6	,	,	PUNCT
cjgl-2651	705	7	however	however	ADV
cjgl-2651	705	8	,	,	PUNCT
cjgl-2651	705	9	what	what	PRON
cjgl-2651	705	10	the	the	DET
cjgl-2651	705	11	practical	practical	ADJ
cjgl-2651	705	12	,	,	PUNCT
cjgl-2651	705	13	legal	legal	ADJ
cjgl-2651	705	14	effect	effect	NOUN
cjgl-2651	705	15	of	of	ADP
cjgl-2651	705	16	this	this	DET
cjgl-2651	705	17	order	order	NOUN
cjgl-2651	705	18	will	will	AUX
cjgl-2651	705	19	be	be	AUX
cjgl-2651	705	20	,	,	PUNCT
cjgl-2651	705	21	especially	especially	ADV
cjgl-2651	705	22	given	give	VERB
cjgl-2651	705	23	that	that	SCONJ
cjgl-2651	705	24	the	the	DET
cjgl-2651	705	25	executive	executive	ADJ
cjgl-2651	705	26	branch	branch	NOUN
cjgl-2651	705	27	is	be	AUX
cjgl-2651	705	28	nonetheless	nonetheless	ADV
cjgl-2651	705	29	to	to	PART
cjgl-2651	705	30	continue	continue	VERB
cjgl-2651	705	31	enforcing	enforce	VERB
cjgl-2651	705	32	the	the	DET
cjgl-2651	705	33	federal	federal	ADJ
cjgl-2651	705	34	prohibition	prohibition	NOUN
cjgl-2651	705	35	against	against	ADP
cjgl-2651	705	36	recognizing	recognize	VERB
cjgl-2651	705	37	same	same	ADJ
cjgl-2651	705	38	-	-	PUNCT
cjgl-2651	705	39	sex	sex	NOUN
cjgl-2651	705	40	marriages	marriage	NOUN
cjgl-2651	705	41	.	.	PUNCT
cjgl-2651	706	1	letter	letter	NOUN
cjgl-2651	706	2	from	from	ADP
cjgl-2651	706	3	eric	eric	PROPN
cjgl-2651	706	4	h.	h.	PROPN
cjgl-2651	706	5	holder	holder	PROPN
cjgl-2651	706	6	,	,	PUNCT
cjgl-2651	706	7	jr	jr	PROPN
cjgl-2651	706	8	.	.	PROPN
cjgl-2651	706	9	,	,	PUNCT
cjgl-2651	706	10	u.s	u.s	PROPN
cjgl-2651	706	11	.	.	PROPN
cjgl-2651	706	12	att'y	att'y	PROPN
cjgl-2651	706	13	gen	gen	PROPN
cjgl-2651	706	14	.	.	PROPN
cjgl-2651	706	15	,	,	PUNCT
cjgl-2651	706	16	to	to	ADP
cjgl-2651	706	17	john	john	PROPN
cjgl-2651	706	18	a.	a.	PROPN
cjgl-2651	706	19	bochncr	bochncr	PROPN
cjgl-2651	706	20	,	,	PUNCT
cjgl-2651	706	21	speaker	speaker	NOUN
cjgl-2651	706	22	of	of	ADP
cjgl-2651	706	23	the	the	DET
cjgl-2651	706	24	u.s	u.s	PROPN
cjgl-2651	706	25	.	.	PROPN
cjgl-2651	706	26	house	house	PROPN
cjgl-2651	706	27	of	of	ADP
cjgl-2651	706	28	representatives	representatives	PROPN
cjgl-2651	706	29	(	(	PUNCT
cjgl-2651	706	30	feb	feb	PROPN
cjgl-2651	706	31	.	.	PROPN
cjgl-2651	706	32	23	23	NUM
cjgl-2651	706	33	,	,	PUNCT
cjgl-2651	706	34	2011	2011	NUM
cjgl-2651	706	35	)	)	PUNCT
cjgl-2651	706	36	,	,	PUNCT
cjgl-2651	706	37	available	available	ADJ
cjgl-2651	706	38	at	at	ADP
cjgl-2651	706	39	http://www.scribd.coni/doc/49404879/attorney-gencralholder-s-letter-to-john-boehner-on-doma-appeal	http://www.scribd.coni/doc/49404879/attorney-gencralholder-s-letter-to-john-boehner-on-doma-appeal	NOUN
cjgl-2651	706	40	.	.	PUNCT
cjgl-2651	707	1	if	if	SCONJ
cjgl-2651	707	2	anything	anything	PRON
cjgl-2651	707	3	,	,	PUNCT
cjgl-2651	707	4	this	this	DET
cjgl-2651	707	5	move	move	NOUN
cjgl-2651	707	6	has	have	AUX
cjgl-2651	707	7	only	only	ADV
cjgl-2651	707	8	further	far	ADV
cjgl-2651	707	9	muddied	muddy	VERB
cjgl-2651	707	10	the	the	DET
cjgl-2651	707	11	waters	water	NOUN
cjgl-2651	707	12	surrounding	surround	VERB
cjgl-2651	707	13	the	the	DET
cjgl-2651	707	14	application	application	NOUN
cjgl-2651	707	15	of	of	ADP
cjgl-2651	707	16	the	the	DET
cjgl-2651	707	17	federal	federal	ADJ
cjgl-2651	707	18	tax	tax	NOUN
cjgl-2651	707	19	laws	law	NOUN
cjgl-2651	707	20	to	to	ADP
cjgl-2651	707	21	same	same	ADJ
cjgl-2651	707	22	-	-	PUNCT
cjgl-2651	707	23	sex	sex	NOUN
cjgl-2651	707	24	couples	couple	NOUN
cjgl-2651	707	25	.	.	PUNCT
cjgl-2651	708	1	anthony	anthony	PROPN
cjgl-2651	708	2	c.	c.	PROPN
cjgl-2651	708	3	infanti	infanti	PROPN
cjgl-2651	708	4	,	,	PUNCT
cjgl-2651	708	5	questions	question	NOUN
cjgl-2651	708	6	raised	raise	VERB
cjgl-2651	708	7	by	by	ADP
cjgl-2651	708	8	obama	obama	PROPN
cjgl-2651	708	9	shift	shift	NOUN
cjgl-2651	708	10	on	on	ADP
cjgl-2651	708	11	doma	doma	NOUN
cjgl-2651	708	12	,	,	PUNCT
cjgl-2651	708	13	feminist	feminist	ADJ
cjgl-2651	708	14	law	law	NOUN
cjgl-2651	708	15	professors	professor	NOUN
cjgl-2651	708	16	(	(	PUNCT
cjgl-2651	708	17	feb	feb	PROPN
cjgl-2651	708	18	.	.	PROPN
cjgl-2651	708	19	23	23	NUM
cjgl-2651	708	20	,	,	PUNCT
cjgl-2651	708	21	2011	2011	NUM
cjgl-2651	708	22	)	)	PUNCT
cjgl-2651	708	23	,	,	PUNCT
cjgl-2651	709	1	http://	http://	PROPN
cjgl-2651	709	2	www.feministlawprofcssors.com/2011/02/follow-obama-shifl-doma/.	www.feministlawprofcssors.com/2011/02/follow-obama-shifl-doma/.	PROPN
cjgl-2651	709	3	119	119	NUM
cjgl-2651	709	4	technically	technically	ADV
cjgl-2651	709	5	,	,	PUNCT
cjgl-2651	709	6	spouses	spouse	NOUN
cjgl-2651	709	7	can	can	AUX
cjgl-2651	709	8	not	not	PART
cjgl-2651	709	9	qualify	qualify	VERB
cjgl-2651	709	10	as	as	ADP
cjgl-2651	709	11	dependents	dependent	NOUN
cjgl-2651	709	12	.	.	PUNCT
cjgl-2651	710	1	i.r.c	i.r.c	NOUN
cjgl-2651	710	2	.	.	PUNCT
cjgl-2651	711	1	§	§	PROPN
cjgl-2651	711	2	152(c)(2)(3	152(c)(2)(3	NUM
cjgl-2651	711	3	)	)	PUNCT
cjgl-2651	711	4	,	,	PUNCT
cjgl-2651	711	5	(	(	PUNCT
cjgl-2651	711	6	d)(2	d)(2	X
cjgl-2651	711	7	)	)	PUNCT
cjgl-2651	711	8	.	.	PUNCT
cjgl-2651	712	1	accordingly	accordingly	ADV
cjgl-2651	712	2	,	,	PUNCT
cjgl-2651	712	3	spouses	spouse	NOUN
cjgl-2651	712	4	must	must	AUX
cjgl-2651	712	5	be	be	AUX
cjgl-2651	712	6	separately	separately	ADV
cjgl-2651	712	7	enumerated	enumerate	VERB
cjgl-2651	712	8	if	if	SCONJ
cjgl-2651	712	9	they	they	PRON
cjgl-2651	712	10	are	be	AUX
cjgl-2651	712	11	to	to	PART
cjgl-2651	712	12	be	be	AUX
cjgl-2651	712	13	included	include	VERB
cjgl-2651	712	14	within	within	ADP
cjgl-2651	712	15	the	the	DET
cjgl-2651	712	16	ambit	ambit	NOUN
cjgl-2651	712	17	of	of	ADP
cjgl-2651	712	18	these	these	DET
cjgl-2651	712	19	provisions	provision	NOUN
cjgl-2651	712	20	.	.	PUNCT
cjgl-2651	713	1	columbia	columbia	PROPN
cjgl-2651	713	2	journal	journal	PROPN
cjgl-2651	713	3	of	of	ADP
cjgl-2651	713	4	gender	gender	NOUN
cjgl-2651	713	5	and	and	CCONJ
cjgl-2651	713	6	law	law	NOUN
cjgl-2651	713	7	parties	party	NOUN
cjgl-2651	713	8	to	to	ADP
cjgl-2651	713	9	,	,	PUNCT
cjgl-2651	713	10	and	and	CCONJ
cjgl-2651	713	11	already	already	ADV
cjgl-2651	713	12	identified	identify	VERB
cjgl-2651	713	13	on	on	ADP
cjgl-2651	713	14	,	,	PUNCT
cjgl-2651	713	15	the	the	DET
cjgl-2651	713	16	return.120	return.120	ADJ
cjgl-2651	713	17	conversely	conversely	ADV
cjgl-2651	713	18	,	,	PUNCT
cjgl-2651	713	19	where	where	SCONJ
cjgl-2651	713	20	different	different	ADJ
cjgl-2651	713	21	-	-	PUNCT
cjgl-2651	713	22	sex	sex	NOUN
cjgl-2651	713	23	spouses	spouse	NOUN
cjgl-2651	713	24	file	file	VERB
cjgl-2651	713	25	separate	separate	ADJ
cjgl-2651	713	26	returns	return	NOUN
cjgl-2651	713	27	,	,	PUNCT
cjgl-2651	713	28	failure	failure	NOUN
cjgl-2651	713	29	to	to	PART
cjgl-2651	713	30	require	require	VERB
cjgl-2651	713	31	them	they	PRON
cjgl-2651	713	32	to	to	PART
cjgl-2651	713	33	identify	identify	VERB
cjgl-2651	713	34	when	when	SCONJ
cjgl-2651	713	35	they	they	PRON
cjgl-2651	713	36	are	be	AUX
cjgl-2651	713	37	claiming	claim	VERB
cjgl-2651	713	38	a	a	DET
cjgl-2651	713	39	tax	tax	NOUN
cjgl-2651	713	40	allowance	allowance	NOUN
cjgl-2651	713	41	with	with	ADP
cjgl-2651	713	42	respect	respect	NOUN
cjgl-2651	713	43	to	to	ADP
cjgl-2651	713	44	each	each	DET
cjgl-2651	713	45	other	other	ADJ
cjgl-2651	713	46	creates	create	VERB
cjgl-2651	713	47	the	the	DET
cjgl-2651	713	48	possibility	possibility	NOUN
cjgl-2651	713	49	that	that	SCONJ
cjgl-2651	713	50	the	the	DET
cjgl-2651	713	51	same	same	ADJ
cjgl-2651	713	52	tax	tax	NOUN
cjgl-2651	713	53	benefit	benefit	NOUN
cjgl-2651	713	54	might	might	AUX
cjgl-2651	713	55	be	be	AUX
cjgl-2651	713	56	claimed	claim	VERB
cjgl-2651	713	57	by	by	ADP
cjgl-2651	713	58	the	the	DET
cjgl-2651	713	59	spouses	spouse	NOUN
cjgl-2651	713	60	twice	twice	ADV
cjgl-2651	713	61	(	(	PUNCT
cjgl-2651	713	62	i.e.	i.e.	X
cjgl-2651	713	63	,	,	PUNCT
cjgl-2651	713	64	once	once	ADV
cjgl-2651	713	65	on	on	ADP
cjgl-2651	713	66	each	each	DET
cjgl-2651	713	67	return	return	NOUN
cjgl-2651	713	68	)	)	PUNCT
cjgl-2651	713	69	.	.	PUNCT
cjgl-2651	714	1	121	121	NUM
cjgl-2651	714	2	yet	yet	ADV
cjgl-2651	714	3	,	,	PUNCT
cjgl-2651	714	4	it	it	PRON
cjgl-2651	714	5	is	be	AUX
cjgl-2651	714	6	worth	worth	ADJ
cjgl-2651	714	7	noting	note	VERB
cjgl-2651	714	8	once	once	ADV
cjgl-2651	714	9	again	again	ADV
cjgl-2651	714	10	that	that	SCONJ
cjgl-2651	714	11	these	these	DET
cjgl-2651	714	12	issues	issue	NOUN
cjgl-2651	714	13	of	of	ADP
cjgl-2651	714	14	underand	underand	NOUN
cjgl-2651	714	15	overdocumentation	overdocumentation	NOUN
cjgl-2651	714	16	exist	exist	VERB
cjgl-2651	714	17	only	only	ADV
cjgl-2651	714	18	because	because	SCONJ
cjgl-2651	714	19	there	there	PRON
cjgl-2651	714	20	is	be	VERB
cjgl-2651	714	21	a	a	DET
cjgl-2651	714	22	baseline	baseline	NOUN
cjgl-2651	714	23	of	of	ADP
cjgl-2651	714	24	identification	identification	NOUN
cjgl-2651	714	25	and	and	CCONJ
cjgl-2651	714	26	documentation	documentation	NOUN
cjgl-2651	714	27	of	of	ADP
cjgl-2651	714	28	a	a	DET
cjgl-2651	714	29	spousal	spousal	NOUN
cjgl-2651	714	30	relationship	relationship	NOUN
cjgl-2651	714	31	on	on	ADP
cjgl-2651	714	32	all	all	DET
cjgl-2651	714	33	tax	tax	NOUN
cjgl-2651	714	34	returns	return	NOUN
cjgl-2651	714	35	.	.	PUNCT
cjgl-2651	715	1	4	4	X
cjgl-2651	715	2	.	.	X
cjgl-2651	715	3	former	former	ADJ
cjgl-2651	715	4	spouses	spouse	NOUN
cjgl-2651	715	5	a	a	DET
cjgl-2651	715	6	unique	unique	ADJ
cjgl-2651	715	7	aspect	aspect	NOUN
cjgl-2651	715	8	of	of	ADP
cjgl-2651	715	9	the	the	DET
cjgl-2651	715	10	spousal	spousal	NOUN
cjgl-2651	715	11	relationship	relationship	NOUN
cjgl-2651	715	12	is	be	AUX
cjgl-2651	715	13	the	the	DET
cjgl-2651	715	14	ability	ability	NOUN
cjgl-2651	715	15	to	to	PART
cjgl-2651	715	16	sever	sever	VERB
cjgl-2651	715	17	that	that	DET
cjgl-2651	715	18	relationship	relationship	NOUN
cjgl-2651	715	19	and	and	CCONJ
cjgl-2651	715	20	become	become	VERB
cjgl-2651	715	21	former	former	ADJ
cjgl-2651	715	22	family	family	NOUN
cjgl-2651	715	23	members	member	NOUN
cjgl-2651	715	24	.	.	PUNCT
cjgl-2651	716	1	disentangling	disentangle	VERB
cjgl-2651	716	2	the	the	DET
cjgl-2651	716	3	ties	tie	NOUN
cjgl-2651	716	4	between	between	ADP
cjgl-2651	716	5	spouses	spouse	NOUN
cjgl-2651	716	6	often	often	ADV
cjgl-2651	716	7	involves	involve	VERB
cjgl-2651	716	8	the	the	DET
cjgl-2651	716	9	payment	payment	NOUN
cjgl-2651	716	10	of	of	ADP
cjgl-2651	716	11	alimony	alimony	NOUN
cjgl-2651	716	12	and/or	and/or	CCONJ
cjgl-2651	716	13	property	property	NOUN
cjgl-2651	716	14	settlements	settlement	NOUN
cjgl-2651	716	15	.	.	PUNCT
cjgl-2651	717	1	naturally	naturally	ADV
cjgl-2651	717	2	,	,	PUNCT
cjgl-2651	717	3	these	these	DET
cjgl-2651	717	4	payments	payment	NOUN
cjgl-2651	717	5	have	have	VERB
cjgl-2651	717	6	tax	tax	NOUN
cjgl-2651	717	7	consequences	consequence	NOUN
cjgl-2651	717	8	and	and	CCONJ
cjgl-2651	717	9	raise	raise	VERB
cjgl-2651	717	10	issues	issue	NOUN
cjgl-2651	717	11	regarding	regard	VERB
cjgl-2651	717	12	the	the	DET
cjgl-2651	717	13	need	need	NOUN
cjgl-2651	717	14	to	to	PART
cjgl-2651	717	15	identify	identify	VERB
cjgl-2651	717	16	and	and	CCONJ
cjgl-2651	717	17	document	document	VERB
cjgl-2651	717	18	the	the	DET
cjgl-2651	717	19	former	former	ADJ
cjgl-2651	717	20	spousal	spousal	NOUN
cjgl-2651	717	21	relationship	relationship	NOUN
cjgl-2651	717	22	between	between	ADP
cjgl-2651	717	23	the	the	DET
cjgl-2651	717	24	parties	party	NOUN
cjgl-2651	717	25	.	.	PUNCT
cjgl-2651	718	1	if	if	SCONJ
cjgl-2651	718	2	former	former	ADJ
cjgl-2651	718	3	different	different	ADJ
cjgl-2651	718	4	-	-	PUNCT
cjgl-2651	718	5	sex	sex	NOUN
cjgl-2651	718	6	spouses	spouse	NOUN
cjgl-2651	718	7	so	so	ADV
cjgl-2651	718	8	elect	elect	VERB
cjgl-2651	718	9	,	,	PUNCT
cjgl-2651	718	10	alimony	alimony	NOUN
cjgl-2651	718	11	payments	payment	NOUN
cjgl-2651	718	12	are	be	AUX
cjgl-2651	718	13	deductible	deductible	ADJ
cjgl-2651	718	14	by	by	ADP
cjgl-2651	718	15	the	the	DET
cjgl-2651	718	16	payer	payer	NOUN
cjgl-2651	718	17	spouse	spouse	NOUN
cjgl-2651	718	18	and	and	CCONJ
cjgl-2651	718	19	includible	includible	NOUN
cjgl-2651	718	20	in	in	ADP
cjgl-2651	718	21	the	the	DET
cjgl-2651	718	22	gross	gross	ADJ
cjgl-2651	718	23	income	income	NOUN
cjgl-2651	718	24	of	of	ADP
cjgl-2651	718	25	the	the	DET
cjgl-2651	718	26	payee	payee	NOUN
cjgl-2651	718	27	spouse	spouse	NOUN
cjgl-2651	718	28	.	.	PUNCT
cjgl-2651	719	1	122	122	NUM
cjgl-2651	719	2	in	in	ADP
cjgl-2651	719	3	effect	effect	NOUN
cjgl-2651	720	1	,	,	PUNCT
cjgl-2651	720	2	this	this	DET
cjgl-2651	720	3	regime	regime	NOUN
cjgl-2651	720	4	permits	permit	VERB
cjgl-2651	720	5	the	the	DET
cjgl-2651	720	6	former	former	ADJ
cjgl-2651	720	7	spouses	spouse	NOUN
cjgl-2651	720	8	to	to	PART
cjgl-2651	720	9	extend	extend	VERB
cjgl-2651	720	10	the	the	DET
cjgl-2651	720	11	income	income	NOUN
cjgl-2651	720	12	-	-	PUNCT
cjgl-2651	720	13	splitting	split	VERB
cjgl-2651	720	14	privilege	privilege	NOUN
cjgl-2651	720	15	afforded	afford	VERB
cjgl-2651	720	16	to	to	ADP
cjgl-2651	720	17	different	different	ADJ
cjgl-2651	720	18	-	-	PUNCT
cjgl-2651	720	19	sex	sex	NOUN
cjgl-2651	720	20	married	married	ADJ
cjgl-2651	720	21	couples	couple	NOUN
cjgl-2651	720	22	under	under	ADP
cjgl-2651	720	23	the	the	DET
cjgl-2651	720	24	joint	joint	NOUN
cjgl-2651	720	25	,	,	PUNCT
cjgl-2651	720	26	return	return	VERB
cjgl-2651	720	27	beyond	beyond	ADP
cjgl-2651	720	28	the	the	DET
cjgl-2651	720	29	end	end	NOUN
cjgl-2651	720	30	of	of	ADP
cjgl-2651	720	31	the	the	DET
cjgl-2651	720	32	marital	marital	ADJ
cjgl-2651	720	33	relationship	relationship	NOUN
cjgl-2651	720	34	.	.	PUNCT
cjgl-2651	721	1	123	123	NUM
cjgl-2651	721	2	under	under	ADP
cjgl-2651	721	3	§	§	PROPN
cjgl-2651	721	4	215(c	215(c	PROPN
cjgl-2651	721	5	)	)	PUNCT
cjgl-2651	721	6	,	,	PUNCT
cjgl-2651	721	7	a	a	DET
cjgl-2651	721	8	taxpayer	taxpayer	NOUN
cjgl-2651	721	9	may	may	AUX
cjgl-2651	721	10	deduct	deduct	VERB
cjgl-2651	721	11	alimony	alimony	NOUN
cjgl-2651	721	12	paid	pay	VERB
cjgl-2651	721	13	to	to	ADP
cjgl-2651	721	14	a	a	DET
cjgl-2651	721	15	former	former	ADJ
cjgl-2651	721	16	spouse	spouse	NOUN
cjgl-2651	721	17	only	only	ADV
cjgl-2651	721	18	if	if	SCONJ
cjgl-2651	721	19	she	she	PRON
cjgl-2651	721	20	provides	provide	VERB
cjgl-2651	721	21	120	120	NUM
cjgl-2651	721	22	see	see	NOUN
cjgl-2651	721	23	supra	supra	PROPN
cjgl-2651	721	24	note	note	NOUN
cjgl-2651	721	25	90	90	NUM
cjgl-2651	721	26	and	and	CCONJ
cjgl-2651	721	27	accompanying	accompany	VERB
cjgl-2651	721	28	text	text	NOUN
cjgl-2651	721	29	.	.	PUNCT
cjgl-2651	722	1	'	'	PUNCT
cjgl-2651	722	2	21	21	NUM
cjgl-2651	722	3	see	see	VERB
cjgl-2651	722	4	,	,	PUNCT
cjgl-2651	722	5	e.g.	e.g.	ADV
cjgl-2651	722	6	,	,	PUNCT
cjgl-2651	722	7	i.r.c	i.r.c	NOUN
cjgl-2651	722	8	.	.	PUNCT
cjgl-2651	723	1	§	§	PROPN
cjgl-2651	723	2	213(a	213(a	PROPN
cjgl-2651	723	3	)	)	PUNCT
cjgl-2651	723	4	(	(	PUNCT
cjgl-2651	723	5	permitting	permit	VERB
cjgl-2651	723	6	a	a	DET
cjgl-2651	723	7	taxpayer	taxpayer	NOUN
cjgl-2651	723	8	to	to	PART
cjgl-2651	723	9	deduct	deduct	VERB
cjgl-2651	723	10	medical	medical	ADJ
cjgl-2651	723	11	expenses	expense	NOUN
cjgl-2651	723	12	paid	pay	VERB
cjgl-2651	723	13	with	with	ADP
cjgl-2651	723	14	respect	respect	NOUN
cjgl-2651	723	15	to	to	ADP
cjgl-2651	723	16	her	her	PRON
cjgl-2651	723	17	spouse	spouse	NOUN
cjgl-2651	723	18	)	)	PUNCT
cjgl-2651	723	19	;	;	PUNCT
cjgl-2651	723	20	i.r.s	i.r.s	NOUN
cjgl-2651	723	21	.	.	PUNCT
cjgl-2651	724	1	pub	pub	NOUN
cjgl-2651	724	2	.	.	PUNCT
cjgl-2651	725	1	no	no	INTJ
cjgl-2651	725	2	.	.	NOUN
cjgl-2651	726	1	502	502	NUM
cjgl-2651	726	2	,	,	PUNCT
cjgl-2651	726	3	medical	medical	ADJ
cjgl-2651	726	4	and	and	CCONJ
cjgl-2651	726	5	dental	dental	ADJ
cjgl-2651	726	6	expenses	expense	NOUN
cjgl-2651	726	7	3	3	NUM
cjgl-2651	726	8	(	(	PUNCT
cjgl-2651	726	9	2009	2009	NUM
cjgl-2651	726	10	)	)	PUNCT
cjgl-2651	726	11	(	(	PUNCT
cjgl-2651	726	12	indicating	indicate	VERB
cjgl-2651	726	13	that	that	SCONJ
cjgl-2651	726	14	a	a	DET
cjgl-2651	726	15	taxpayer	taxpayer	NOUN
cjgl-2651	726	16	can	can	AUX
cjgl-2651	726	17	claim	claim	VERB
cjgl-2651	726	18	a	a	DET
cjgl-2651	726	19	deduction	deduction	NOUN
cjgl-2651	726	20	for	for	ADP
cjgl-2651	726	21	her	her	PRON
cjgl-2651	726	22	spouse	spouse	NOUN
cjgl-2651	726	23	's	's	PART
cjgl-2651	726	24	medical	medical	ADJ
cjgl-2651	726	25	expenses	expense	NOUN
cjgl-2651	726	26	even	even	ADV
cjgl-2651	726	27	if	if	SCONJ
cjgl-2651	726	28	they	they	PRON
cjgl-2651	726	29	file	file	VERB
cjgl-2651	726	30	separate	separate	ADJ
cjgl-2651	726	31	returns	return	NOUN
cjgl-2651	726	32	)	)	PUNCT
cjgl-2651	726	33	;	;	PUNCT
cjgl-2651	727	1	i.r.s	i.r.s	PROPN
cjgl-2651	727	2	.	.	PUNCT
cjgl-2651	727	3	form	form	PROPN
cjgl-2651	727	4	1040	1040	NUM
cjgl-2651	727	5	,	,	PUNCT
cjgl-2651	727	6	schedule	schedule	VERB
cjgl-2651	727	7	a	a	DET
cjgl-2651	727	8	,	,	PUNCT
cjgl-2651	727	9	supra	supra	PROPN
cjgl-2651	727	10	note	note	NOUN
cjgl-2651	727	11	107	107	NUM
cjgl-2651	727	12	,	,	PUNCT
cjgl-2651	727	13	at	at	ADP
cjgl-2651	727	14	i	i	PRON
cjgl-2651	727	15	11	11	NUM
cjgl-2651	727	16	.	.	X
cjgl-2651	728	1	1	1	NUM
cjgl-2651	728	2	-	-	SYM
cjgl-2651	728	3	4	4	NUM
cjgl-2651	728	4	(	(	PUNCT
cjgl-2651	728	5	requiring	require	VERB
cjgl-2651	728	6	no	no	DET
cjgl-2651	728	7	reporting	reporting	NOUN
cjgl-2651	728	8	regarding	regard	VERB
cjgl-2651	728	9	the	the	DET
cjgl-2651	728	10	person	person	NOUN
cjgl-2651	728	11	with	with	ADP
cjgl-2651	728	12	respect	respect	NOUN
cjgl-2651	728	13	to	to	ADP
cjgl-2651	728	14	whom	whom	PRON
cjgl-2651	728	15	the	the	DET
cjgl-2651	728	16	deducted	deduct	VERB
cjgl-2651	728	17	medical	medical	ADJ
cjgl-2651	728	18	expenses	expense	NOUN
cjgl-2651	728	19	were	be	AUX
cjgl-2651	728	20	incurred	incur	VERB
cjgl-2651	728	21	)	)	PUNCT
cjgl-2651	728	22	;	;	PUNCT
cjgl-2651	728	23	i.r.s	i.r.s	PROPN
cjgl-2651	728	24	.	.	PUNCT
cjgl-2651	729	1	instructions	instruction	NOUN
cjgl-2651	729	2	for	for	ADP
cjgl-2651	729	3	schedule	schedule	NOUN
cjgl-2651	729	4	a	a	DET
cjgl-2651	729	5	(	(	PUNCT
cjgl-2651	729	6	form	form	NOUN
cjgl-2651	729	7	1040	1040	NUM
cjgl-2651	729	8	)	)	PUNCT
cjgl-2651	729	9	,	,	PUNCT
cjgl-2651	729	10	at	at	ADP
cjgl-2651	729	11	a-2	a-2	PROPN
cjgl-2651	729	12	(	(	PUNCT
cjgl-2651	729	13	2009	2009	NUM
cjgl-2651	729	14	)	)	PUNCT
cjgl-2651	729	15	(	(	PUNCT
cjgl-2651	729	16	same	same	ADJ
cjgl-2651	729	17	)	)	PUNCT
cjgl-2651	729	18	.	.	PUNCT
cjgl-2651	730	1	122	122	NUM
cjgl-2651	730	2	i.r.c	i.r.c	NOUN
cjgl-2651	730	3	.	.	PUNCT
cjgl-2651	731	1	§	§	PROPN
cjgl-2651	731	2	§	§	PROPN
cjgl-2651	731	3	71	71	NUM
cjgl-2651	731	4	,	,	PUNCT
cjgl-2651	731	5	215	215	NUM
cjgl-2651	731	6	.	.	NUM
cjgl-2651	731	7	123	123	NUM
cjgl-2651	731	8	boris	boris	PROPN
cjgl-2651	731	9	1	1	NUM
cjgl-2651	731	10	.	.	PUNCT
cjgl-2651	731	11	bittker	bittker	PROPN
cjgl-2651	731	12	lawrence	lawrence	PROPN
cjgl-2651	731	13	lokken	lokken	PROPN
cjgl-2651	731	14	,	,	PUNCT
cjgl-2651	731	15	federal	federal	ADJ
cjgl-2651	731	16	taxation	taxation	NOUN
cjgl-2651	731	17	of	of	ADP
cjgl-2651	731	18	income	income	NOUN
cjgl-2651	731	19	,	,	PUNCT
cjgl-2651	731	20	estates	estate	NOUN
cjgl-2651	731	21	and	and	CCONJ
cjgl-2651	731	22	gifts	gift	NOUN
cjgl-2651	731	23	77.1.1	77.1.1	NUM
cjgl-2651	731	24	(	(	PUNCT
cjgl-2651	731	25	2011	2011	NUM
cjgl-2651	731	26	)	)	PUNCT
cjgl-2651	731	27	,	,	PUNCT
cjgl-2651	731	28	available	available	ADJ
cjgl-2651	731	29	at	at	ADP
cjgl-2651	731	30	1997	1997	NUM
cjgl-2651	731	31	wl	wl	SYM
cjgl-2651	731	32	439909	439909	NUM
cjgl-2651	731	33	.	.	PUNCT
cjgl-2651	732	1	columbia	columbia	PROPN
cjgl-2651	732	2	journal	journal	PROPN
cjgl-2651	732	3	of	of	ADP
cjgl-2651	732	4	gender	gender	NOUN
cjgl-2651	732	5	and	and	CCONJ
cjgl-2651	732	6	law	law	NOUN
cjgl-2651	732	7	the	the	DET
cjgl-2651	732	8	payee	payee	NOUN
cjgl-2651	732	9	's	's	PART
cjgl-2651	732	10	social	social	ADJ
cjgl-2651	732	11	security	security	NOUN
cjgl-2651	732	12	number	number	NOUN
cjgl-2651	732	13	on	on	ADP
cjgl-2651	732	14	her	her	PRON
cjgl-2651	732	15	tax	tax	NOUN
cjgl-2651	732	16	return	return	NOUN
cjgl-2651	732	17	.	.	PUNCT
cjgl-2651	733	1	124	124	NUM
cjgl-2651	733	2	enacted	enact	VERB
cjgl-2651	733	3	in	in	ADP
cjgl-2651	733	4	1984	1984	NUM
cjgl-2651	733	5	,	,	PUNCT
cjgl-2651	733	6	this	this	DET
cjgl-2651	733	7	identification	identification	NOUN
cjgl-2651	733	8	and	and	CCONJ
cjgl-2651	733	9	documentation	documentation	NOUN
cjgl-2651	733	10	requirement	requirement	NOUN
cjgl-2651	733	11	closed	close	VERB
cjgl-2651	733	12	the	the	DET
cjgl-2651	733	13	way	way	NOUN
cjgl-2651	733	14	to	to	ADP
cjgl-2651	733	15	a	a	DET
cjgl-2651	733	16	well	well	ADV
cjgl-2651	733	17	-	-	PUNCT
cjgl-2651	733	18	trodden	trodden	NOUN
cjgl-2651	733	19	avenue	avenue	NOUN
cjgl-2651	733	20	of	of	ADP
cjgl-2651	733	21	tax	tax	NOUN
cjgl-2651	733	22	abuse	abuse	NOUN
cjgl-2651	733	23	where	where	SCONJ
cjgl-2651	733	24	the	the	DET
cjgl-2651	733	25	government	government	NOUN
cjgl-2651	733	26	would	would	AUX
cjgl-2651	733	27	find	find	VERB
cjgl-2651	733	28	itself	itself	PRON
cjgl-2651	733	29	whipsawed	whipsaw	VERB
cjgl-2651	733	30	when	when	SCONJ
cjgl-2651	733	31	"	"	PUNCT
cjgl-2651	733	32	the	the	DET
cjgl-2651	733	33	payor	payor	NOUN
cjgl-2651	733	34	would	would	AUX
cjgl-2651	733	35	deduct	deduct	VERB
cjgl-2651	733	36	payments	payment	NOUN
cjgl-2651	733	37	as	as	ADP
cjgl-2651	733	38	alimony	alimony	NOUN
cjgl-2651	733	39	under	under	ADP
cjgl-2651	733	40	§	§	PROPN
cjgl-2651	733	41	215	215	NUM
cjgl-2651	733	42	,	,	PUNCT
cjgl-2651	733	43	but	but	CCONJ
cjgl-2651	733	44	the	the	DET
cjgl-2651	733	45	payee	payee	NOUN
cjgl-2651	733	46	would	would	AUX
cjgl-2651	733	47	not	not	PART
cjgl-2651	733	48	report	report	VERB
cjgl-2651	733	49	the	the	DET
cjgl-2651	733	50	payments	payment	NOUN
cjgl-2651	733	51	as	as	ADP
cjgl-2651	733	52	income	income	NOUN
cjgl-2651	733	53	under	under	ADP
cjgl-2651	733	54	§	§	PROPN
cjgl-2651	733	55	71	71	NUM
cjgl-2651	733	56	."1i5	."1i5	X
cjgl-2651	733	57	there	there	PRON
cjgl-2651	733	58	is	be	VERB
cjgl-2651	733	59	,	,	PUNCT
cjgl-2651	733	60	however	however	ADV
cjgl-2651	733	61	,	,	PUNCT
cjgl-2651	733	62	no	no	DET
cjgl-2651	733	63	documentation	documentation	NOUN
cjgl-2651	733	64	requirement	requirement	NOUN
cjgl-2651	733	65	with	with	ADP
cjgl-2651	733	66	respect	respect	NOUN
cjgl-2651	733	67	to	to	ADP
cjgl-2651	733	68	transfers	transfer	NOUN
cjgl-2651	733	69	of	of	ADP
cjgl-2651	733	70	property	property	NOUN
cjgl-2651	733	71	between	between	ADP
cjgl-2651	733	72	forner	forner	NOUN
cjgl-2651	733	73	different	different	ADJ
cjgl-2651	733	74	-	-	PUNCT
cjgl-2651	733	75	sex	sex	NOUN
cjgl-2651	733	76	spouses	spouse	NOUN
cjgl-2651	733	77	incident	incident	NOUN
cjgl-2651	733	78	to	to	ADP
cjgl-2651	733	79	a	a	DET
cjgl-2651	733	80	divorce	divorce	NOUN
cjgl-2651	733	81	(	(	PUNCT
cjgl-2651	733	82	or	or	CCONJ
cjgl-2651	733	83	,	,	PUNCT
cjgl-2651	733	84	for	for	ADP
cjgl-2651	733	85	that	that	DET
cjgl-2651	733	86	matter	matter	NOUN
cjgl-2651	733	87	,	,	PUNCT
cjgl-2651	733	88	between	between	ADP
cjgl-2651	733	89	spouses	spouse	NOUN
cjgl-2651	733	90	who	who	PRON
cjgl-2651	733	91	are	be	AUX
cjgl-2651	733	92	still	still	ADV
cjgl-2651	733	93	married	married	ADJ
cjgl-2651	733	94	to	to	ADP
cjgl-2651	733	95	each	each	DET
cjgl-2651	733	96	other	other	ADJ
cjgl-2651	733	97	)	)	PUNCT
cjgl-2651	733	98	.	.	PUNCT
cjgl-2651	734	1	126	126	NUM
cjgl-2651	734	2	under	under	ADP
cjgl-2651	734	3	§	§	PROPN
cjgl-2651	734	4	1041	1041	NUM
cjgl-2651	734	5	,	,	PUNCT
cjgl-2651	734	6	the	the	DET
cjgl-2651	734	7	transferor	transferor	NOUN
cjgl-2651	734	8	spouse	spouse	NOUN
cjgl-2651	734	9	recognizes	recognize	VERB
cjgl-2651	734	10	no	no	DET
cjgl-2651	734	11	gain	gain	NOUN
cjgl-2651	734	12	or	or	CCONJ
cjgl-2651	734	13	loss	loss	NOUN
cjgl-2651	734	14	on	on	ADP
cjgl-2651	734	15	the	the	DET
cjgl-2651	734	16	transfer	transfer	NOUN
cjgl-2651	734	17	of	of	ADP
cjgl-2651	734	18	property	property	NOUN
cjgl-2651	734	19	,	,	PUNCT
cjgl-2651	734	20	and	and	CCONJ
cjgl-2651	734	21	the	the	DET
cjgl-2651	734	22	transferee	transferee	PROPN
cjgl-2651	734	23	spouse	spouse	NOUN
cjgl-2651	734	24	excludes	exclude	VERB
cjgl-2651	734	25	the	the	DET
cjgl-2651	734	26	property	property	NOUN
cjgl-2651	734	27	from	from	ADP
cjgl-2651	734	28	gross	gross	ADJ
cjgl-2651	734	29	income	income	NOUN
cjgl-2651	734	30	as	as	ADP
cjgl-2651	734	31	a	a	DET
cjgl-2651	734	32	gift	gift	NOUN
cjgl-2651	734	33	and	and	CCONJ
cjgl-2651	734	34	takes	take	VERB
cjgl-2651	734	35	the	the	DET
cjgl-2651	734	36	property	property	NOUN
cjgl-2651	734	37	with	with	ADP
cjgl-2651	734	38	a	a	DET
cjgl-2651	734	39	transferred	transfer	VERB
cjgl-2651	734	40	basis	basis	NOUN
cjgl-2651	734	41	.	.	PUNCT
cjgl-2651	735	1	127	127	NUM
cjgl-2651	735	2	neither	neither	DET
cjgl-2651	735	3	spouse	spouse	NOUN
cjgl-2651	735	4	is	be	AUX
cjgl-2651	735	5	required	require	VERB
cjgl-2651	735	6	to	to	PART
cjgl-2651	735	7	notify	notify	VERB
cjgl-2651	735	8	the	the	DET
cjgl-2651	735	9	irs	irs	PROPN
cjgl-2651	735	10	of	of	ADP
cjgl-2651	735	11	the	the	DET
cjgl-2651	735	12	transfer	transfer	NOUN
cjgl-2651	735	13	;	;	PUNCT
cjgl-2651	735	14	however	however	ADV
cjgl-2651	735	15	,	,	PUNCT
cjgl-2651	735	16	the	the	DET
cjgl-2651	735	17	transferor	transferor	NOUN
cjgl-2651	735	18	spouse	spouse	NOUN
cjgl-2651	735	19	is	be	AUX
cjgl-2651	735	20	required	require	VERB
cjgl-2651	735	21	to	to	PART
cjgl-2651	735	22	provide	provide	VERB
cjgl-2651	735	23	the	the	DET
cjgl-2651	735	24	transferee	transferee	NOUN
cjgl-2651	735	25	spouse	spouse	NOUN
cjgl-2651	735	26	with	with	ADP
cjgl-2651	735	27	information	information	NOUN
cjgl-2651	735	28	necessary	necessary	ADJ
cjgl-2651	735	29	to	to	PART
cjgl-2651	735	30	determine	determine	VERB
cjgl-2651	735	31	the	the	DET
cjgl-2651	735	32	adjusted	adjusted	ADJ
cjgl-2651	735	33	basis	basis	NOUN
cjgl-2651	735	34	,	,	PUNCT
cjgl-2651	735	35	holding	hold	VERB
cjgl-2651	735	36	period	period	NOUN
cjgl-2651	735	37	,	,	PUNCT
cjgl-2651	735	38	and	and	CCONJ
cjgl-2651	735	39	any	any	DET
cjgl-2651	735	40	investment	investment	NOUN
cjgl-2651	735	41	credit	credit	NOUN
cjgl-2651	735	42	recapture	recapture	VERB
cjgl-2651	735	43	with	with	ADP
cjgl-2651	735	44	respect	respect	NOUN
cjgl-2651	735	45	to	to	ADP
cjgl-2651	735	46	the	the	DET
cjgl-2651	735	47	transferred	transfer	VERB
cjgl-2651	735	48	property	property	NOUN
cjgl-2651	735	49	.	.	PUNCT
cjgl-2651	736	1	128	128	NUM
cjgl-2651	736	2	c.	c.	NOUN
cjgl-2651	736	3	making	making	NOUN
cjgl-2651	736	4	sense	sense	NOUN
cjgl-2651	736	5	of	of	ADP
cjgl-2651	736	6	nonsense	nonsense	NOUN
cjgl-2651	736	7	the	the	DET
cjgl-2651	736	8	discussion	discussion	NOUN
cjgl-2651	736	9	in	in	ADP
cjgl-2651	736	10	the	the	DET
cjgl-2651	736	11	preceding	precede	VERB
cjgl-2651	736	12	two	two	NUM
cjgl-2651	736	13	sections	section	NOUN
cjgl-2651	736	14	of	of	ADP
cjgl-2651	736	15	this	this	DET
cjgl-2651	736	16	part	part	NOUN
cjgl-2651	736	17	clearly	clearly	ADV
cjgl-2651	736	18	establishes	establish	VERB
cjgl-2651	736	19	a	a	DET
cjgl-2651	736	20	baseline	baseline	NOUN
cjgl-2651	736	21	of	of	ADP
cjgl-2651	736	22	identification	identification	NOUN
cjgl-2651	736	23	and	and	CCONJ
cjgl-2651	736	24	documentation	documentation	NOUN
cjgl-2651	736	25	when	when	SCONJ
cjgl-2651	736	26	it	it	PRON
cjgl-2651	736	27	comes	come	VERB
cjgl-2651	736	28	to	to	ADP
cjgl-2651	736	29	affording	afford	VERB
cjgl-2651	736	30	(	(	PUNCT
cjgl-2651	736	31	or	or	CCONJ
cjgl-2651	736	32	denying	deny	VERB
cjgl-2651	736	33	)	)	PUNCT
cjgl-2651	736	34	tax	tax	NOUN
cjgl-2651	736	35	benefits	benefit	NOUN
cjgl-2651	736	36	based	base	VERB
cjgl-2651	736	37	on	on	ADP
cjgl-2651	736	38	marital	marital	ADJ
cjgl-2651	736	39	or	or	CCONJ
cjgl-2651	736	40	familial	familial	ADJ
cjgl-2651	736	41	status	status	NOUN
cjgl-2651	736	42	.	.	PUNCT
cjgl-2651	737	1	yet	yet	ADV
cjgl-2651	737	2	,	,	PUNCT
cjgl-2651	737	3	as	as	SCONJ
cjgl-2651	737	4	highlighted	highlight	VERB
cjgl-2651	737	5	in	in	ADP
cjgl-2651	737	6	table	table	NOUN
cjgl-2651	737	7	1	1	NUM
cjgl-2651	737	8	,	,	PUNCT
cjgl-2651	737	9	congress	congress	PROPN
cjgl-2651	737	10	often	often	ADV
cjgl-2651	737	11	creates	create	VERB
cjgl-2651	737	12	different	different	ADJ
cjgl-2651	737	13	definitions	definition	NOUN
cjgl-2651	737	14	of	of	ADP
cjgl-2651	737	15	"	"	PUNCT
cjgl-2651	737	16	family	family	NOUN
cjgl-2651	737	17	"	"	PUNCT
cjgl-2651	737	18	(	(	PUNCT
cjgl-2651	737	19	and	and	CCONJ
cjgl-2651	737	20	even	even	ADV
cjgl-2651	737	21	of	of	ADP
cjgl-2651	737	22	the	the	DET
cjgl-2651	737	23	marital	marital	ADJ
cjgl-2651	737	24	unit	unit	NOUN
cjgl-2651	737	25	)	)	PUNCT
cjgl-2651	737	26	for	for	ADP
cjgl-2651	737	27	purposes	purpose	NOUN
cjgl-2651	737	28	of	of	ADP
cjgl-2651	737	29	different	different	ADJ
cjgl-2651	737	30	124	124	NUM
cjgl-2651	737	31	i.r.c	i.r.c	NOUN
cjgl-2651	737	32	.	.	PUNCT
cjgl-2651	738	1	§	§	PROPN
cjgl-2651	738	2	215(c	215(c	PROPN
cjgl-2651	738	3	)	)	PUNCT
cjgl-2651	738	4	;	;	PUNCT
cjgl-2651	739	1	temp	temp	NOUN
cjgl-2651	739	2	.	.	PUNCT
cjgl-2651	740	1	treas	treas	PROPN
cjgl-2651	740	2	.	.	PUNCT
cjgl-2651	741	1	reg	reg	PROPN
cjgl-2651	741	2	.	.	PUNCT
cjgl-2651	742	1	§	§	PROPN
cjgl-2651	742	2	1.215	1.215	NUM
cjgl-2651	742	3	-	-	PUNCT
cjgl-2651	742	4	it	it	PRON
cjgl-2651	742	5	(	(	PUNCT
cjgl-2651	742	6	1984	1984	NUM
cjgl-2651	742	7	)	)	PUNCT
cjgl-2651	742	8	;	;	PUNCT
cjgl-2651	742	9	i.r.s	i.r.s	NOUN
cjgl-2651	742	10	.	.	PUNCT
cjgl-2651	743	1	pub	pub	NOUN
cjgl-2651	743	2	.	.	PUNCT
cjgl-2651	744	1	no	no	INTJ
cjgl-2651	744	2	.	.	NOUN
cjgl-2651	744	3	504	504	NUM
cjgl-2651	744	4	,	,	PUNCT
cjgl-2651	744	5	divorced	divorced	ADJ
cjgl-2651	744	6	or	or	CCONJ
cjgl-2651	744	7	separated	separate	VERB
cjgl-2651	744	8	individuals	individual	NOUN
cjgl-2651	744	9	13	13	NUM
cjgl-2651	744	10	(	(	PUNCT
cjgl-2651	744	11	2009	2009	NUM
cjgl-2651	744	12	)	)	PUNCT
cjgl-2651	744	13	.	.	PUNCT
cjgl-2651	745	1	125	125	NUM
cjgl-2651	745	2	paul	paul	PROPN
cjgl-2651	745	3	c.	c.	PROPN
cjgl-2651	745	4	fcinberg	fcinberg	PROPN
cjgl-2651	745	5	toni	toni	PROPN
cjgl-2651	745	6	robinson	robinson	PROPN
cjgl-2651	745	7	,	,	PUNCT
cjgl-2651	745	8	a	a	DET
cjgl-2651	745	9	household	household	NOUN
cjgl-2651	745	10	is	be	AUX
cjgl-2651	745	11	not	not	PART
cjgl-2651	745	12	a	a	DET
cjgl-2651	745	13	home	home	NOUN
cjgl-2651	745	14	:	:	PUNCT
cjgl-2651	745	15	"	"	PUNCT
cjgl-2651	745	16	not	not	PART
cjgl-2651	745	17	members	member	NOUN
cjgl-2651	745	18	of	of	ADP
cjgl-2651	745	19	the	the	DET
cjgl-2651	745	20	same	same	ADJ
cjgl-2651	745	21	household	household	NOUN
cjgl-2651	745	22	"	"	PUNCT
cjgl-2651	745	23	in	in	ADP
cjgl-2651	745	24	the	the	DET
cjgl-2651	745	25	tax	tax	NOUN
cjgl-2651	745	26	treatment	treatment	NOUN
cjgl-2651	745	27	of	of	ADP
cjgl-2651	745	28	alimony	alimony	NOUN
cjgl-2651	745	29	payments	payment	NOUN
cjgl-2651	745	30	,	,	PUNCT
cjgl-2651	745	31	6	6	NUM
cjgl-2651	745	32	va	va	NOUN
cjgl-2651	745	33	.	.	PUNCT
cjgl-2651	746	1	tax	tax	PROPN
cjgl-2651	746	2	rev	rev	PROPN
cjgl-2651	746	3	.	.	PROPN
cjgl-2651	746	4	377	377	NUM
cjgl-2651	746	5	,	,	PUNCT
cjgl-2651	746	6	379	379	NUM
cjgl-2651	746	7	n.8	n.8	NOUN
cjgl-2651	746	8	(	(	PUNCT
cjgl-2651	746	9	1986	1986	NUM
cjgl-2651	746	10	)	)	PUNCT
cjgl-2651	746	11	.	.	PUNCT
cjgl-2651	747	1	126	126	NUM
cjgl-2651	747	2	see	see	VERB
cjgl-2651	747	3	i.r.s	i.r.s	NOUN
cjgl-2651	747	4	.	.	PUNCT
cjgl-2651	748	1	pub	pub	NOUN
cjgl-2651	748	2	.	.	PUNCT
cjgl-2651	749	1	no	no	INTJ
cjgl-2651	749	2	.	.	NOUN
cjgl-2651	749	3	504	504	NUM
cjgl-2651	749	4	,	,	PUNCT
cjgl-2651	749	5	supra	supra	NOUN
cjgl-2651	749	6	note	note	NOUN
cjgl-2651	749	7	124	124	NUM
cjgl-2651	749	8	,	,	PUNCT
cjgl-2651	749	9	at	at	ADP
cjgl-2651	749	10	19	19	NUM
cjgl-2651	749	11	-	-	SYM
cjgl-2651	749	12	21	21	NUM
cjgl-2651	749	13	(	(	PUNCT
cjgl-2651	749	14	2009	2009	NUM
cjgl-2651	749	15	)	)	PUNCT
cjgl-2651	749	16	(	(	PUNCT
cjgl-2651	749	17	discussing	discuss	VERB
cjgl-2651	749	18	property	property	NOUN
cjgl-2651	749	19	settlements	settlement	NOUN
cjgl-2651	749	20	and	and	CCONJ
cjgl-2651	749	21	mentioning	mention	VERB
cjgl-2651	749	22	no	no	DET
cjgl-2651	749	23	reporting	reporting	NOUN
cjgl-2651	749	24	requirements	requirement	NOUN
cjgl-2651	749	25	other	other	ADJ
cjgl-2651	749	26	than	than	ADP
cjgl-2651	749	27	those	those	DET
cjgl-2651	749	28	described	describe	VERB
cjgl-2651	749	29	infira	infira	NOUN
cjgl-2651	749	30	text	text	NOUN
cjgl-2651	749	31	accompanying	accompanying	ADJ
cjgl-2651	749	32	note	note	NOUN
cjgl-2651	749	33	128	128	NUM
cjgl-2651	749	34	)	)	PUNCT
cjgl-2651	749	35	.	.	PUNCT
cjgl-2651	750	1	127	127	NUM
cjgl-2651	750	2	i.r.c	i.r.c	NOUN
cjgl-2651	750	3	.	.	PUNCT
cjgl-2651	750	4	§	§	PROPN
cjgl-2651	750	5	1041(a)-(b	1041(a)-(b	NUM
cjgl-2651	750	6	)	)	PUNCT
cjgl-2651	750	7	;	;	PUNCT
cjgl-2651	750	8	see	see	VERB
cjgl-2651	750	9	also	also	ADV
cjgl-2651	750	10	i	i	PROPN
cjgl-2651	750	11	d.	d.	PROPN
cjgl-2651	750	12	§	§	PROPN
cjgl-2651	750	13	102	102	NUM
cjgl-2651	750	14	(	(	PUNCT
cjgl-2651	750	15	excluding	exclude	VERB
cjgl-2651	750	16	gifts	gift	NOUN
cjgl-2651	750	17	from	from	ADP
cjgl-2651	750	18	gross	gross	ADJ
cjgl-2651	750	19	income	income	NOUN
cjgl-2651	750	20	)	)	PUNCT
cjgl-2651	750	21	.	.	PUNCT
cjgl-2651	751	1	128	128	NUM
cjgl-2651	751	2	temp	temp	NOUN
cjgl-2651	751	3	.	.	PUNCT
cjgl-2651	752	1	treas	treas	PROPN
cjgl-2651	752	2	.	.	PUNCT
cjgl-2651	753	1	reg	reg	PROPN
cjgl-2651	753	2	.	.	PUNCT
cjgl-2651	754	1	§	§	PROPN
cjgl-2651	754	2	1	1	NUM
cjgl-2651	754	3	.	.	SYM
cjgl-2651	754	4	1041	1041	NUM
cjgl-2651	754	5	i	i	PRON
cjgl-2651	754	6	t	t	PROPN
cjgl-2651	754	7	,	,	PUNCT
cjgl-2651	754	8	qa	qa	PROPN
cjgl-2651	754	9	(	(	PUNCT
cjgl-2651	754	10	14	14	NUM
cjgl-2651	754	11	)	)	PUNCT
cjgl-2651	754	12	(	(	PUNCT
cjgl-2651	754	13	as	as	SCONJ
cjgl-2651	754	14	amended	amend	VERB
cjgl-2651	754	15	in	in	ADP
cjgl-2651	754	16	2003	2003	NUM
cjgl-2651	754	17	)	)	PUNCT
cjgl-2651	754	18	.	.	PUNCT
cjgl-2651	755	1	columbia	columbia	PROPN
cjgl-2651	755	2	journal	journal	PROPN
cjgl-2651	755	3	of	of	ADP
cjgl-2651	755	4	gender	gender	NOUN
cjgl-2651	755	5	and	and	CCONJ
cjgl-2651	755	6	law	law	NOUN
cjgl-2651	755	7	code	code	NOUN
cjgl-2651	755	8	sections	section	NOUN
cjgl-2651	755	9	.	.	PUNCT
cjgl-2651	756	1	in	in	ADP
cjgl-2651	756	2	a	a	DET
cjgl-2651	756	3	regime	regime	NOUN
cjgl-2651	756	4	where	where	SCONJ
cjgl-2651	756	5	the	the	DET
cjgl-2651	756	6	federal	federal	ADJ
cjgl-2651	756	7	government	government	NOUN
cjgl-2651	756	8	chooses	choose	VERB
cjgl-2651	756	9	a	a	DET
cjgl-2651	756	10	taxpayer	taxpayer	NOUN
cjgl-2651	756	11	's	's	PART
cjgl-2651	756	12	family	family	NOUN
cjgl-2651	756	13	for	for	ADP
cjgl-2651	756	14	her	she	PRON
cjgl-2651	756	15	,	,	PUNCT
cjgl-2651	756	16	it	it	PRON
cjgl-2651	756	17	may	may	AUX
cjgl-2651	756	18	be	be	AUX
cjgl-2651	756	19	appropriate	appropriate	ADJ
cjgl-2651	756	20	to	to	PART
cjgl-2651	756	21	expand	expand	VERB
cjgl-2651	756	22	or	or	CCONJ
cjgl-2651	756	23	contract	contract	VERB
cjgl-2651	756	24	the	the	DET
cjgl-2651	756	25	scope	scope	NOUN
cjgl-2651	756	26	of	of	ADP
cjgl-2651	756	27	"	"	PUNCT
cjgl-2651	756	28	family	family	NOUN
cjgl-2651	756	29	"	"	PUNCT
cjgl-2651	756	30	based	base	VERB
cjgl-2651	756	31	on	on	ADP
cjgl-2651	756	32	the	the	DET
cjgl-2651	756	33	precise	precise	ADJ
cjgl-2651	756	34	policy	policy	NOUN
cjgl-2651	756	35	to	to	PART
cjgl-2651	756	36	be	be	AUX
cjgl-2651	756	37	achieved	achieve	VERB
cjgl-2651	756	38	through	through	ADP
cjgl-2651	756	39	a	a	DET
cjgl-2651	756	40	code	code	NOUN
cjgl-2651	756	41	section	section	NOUN
cjgl-2651	756	42	.	.	PUNCT
cjgl-2651	757	1	129	129	NUM
cjgl-2651	758	1	but	but	CCONJ
cjgl-2651	758	2	why	why	SCONJ
cjgl-2651	758	3	would	would	AUX
cjgl-2651	758	4	congress	congress	PROPN
cjgl-2651	758	5	choose	choose	VERB
cjgl-2651	758	6	to	to	PART
cjgl-2651	758	7	underpin	underpin	VERB
cjgl-2651	758	8	these	these	DET
cjgl-2651	758	9	differing	differ	VERB
cjgl-2651	758	10	definitions	definition	NOUN
cjgl-2651	758	11	of	of	ADP
cjgl-2651	758	12	family	family	NOUN
cjgl-2651	758	13	(	(	PUNCT
cjgl-2651	758	14	and	and	CCONJ
cjgl-2651	758	15	of	of	ADP
cjgl-2651	758	16	the	the	DET
cjgl-2651	758	17	marital	marital	ADJ
cjgl-2651	758	18	unit	unit	NOUN
cjgl-2651	758	19	)	)	PUNCT
cjgl-2651	758	20	with	with	ADP
cjgl-2651	758	21	a	a	DET
cjgl-2651	758	22	hodgepodge	hodgepodge	NOUN
cjgl-2651	758	23	of	of	ADP
cjgl-2651	758	24	explicit	explicit	ADJ
cjgl-2651	758	25	,	,	PUNCT
cjgl-2651	758	26	de	de	X
cjgl-2651	758	27	facto	facto	X
cjgl-2651	758	28	,	,	PUNCT
cjgl-2651	758	29	and	and	CCONJ
cjgl-2651	758	30	duplicative	duplicative	ADJ
cjgl-2651	758	31	requirements	requirement	NOUN
cjgl-2651	758	32	that	that	SCONJ
cjgl-2651	758	33	-	-	PUNCT
cjgl-2651	758	34	when	when	SCONJ
cjgl-2651	758	35	measured	measure	VERB
cjgl-2651	758	36	against	against	ADP
cjgl-2651	758	37	a	a	DET
cjgl-2651	758	38	baseline	baseline	NOUN
cjgl-2651	758	39	of	of	ADP
cjgl-2651	758	40	identification	identification	NOUN
cjgl-2651	758	41	and	and	CCONJ
cjgl-2651	758	42	documentation	documentation	NOUN
cjgl-2651	758	43	-	-	PUNCT
cjgl-2651	758	44	leaves	leave	VERB
cjgl-2651	758	45	some	some	DET
cjgl-2651	758	46	compliance	compliance	NOUN
cjgl-2651	758	47	gaps	gap	NOUN
cjgl-2651	758	48	filled	fill	VERB
cjgl-2651	758	49	,	,	PUNCT
cjgl-2651	758	50	others	other	NOUN
cjgl-2651	758	51	unfilled	unfilled	ADJ
cjgl-2651	758	52	,	,	PUNCT
cjgl-2651	758	53	and	and	CCONJ
cjgl-2651	758	54	yet	yet	ADV
cjgl-2651	758	55	others	other	NOUN
cjgl-2651	758	56	overfilled	overfill	VERB
cjgl-2651	758	57	?	?	PUNCT
cjgl-2651	759	1	the	the	DET
cjgl-2651	759	2	only	only	ADJ
cjgl-2651	759	3	sense	sense	NOUN
cjgl-2651	759	4	that	that	PRON
cjgl-2651	759	5	can	can	AUX
cjgl-2651	759	6	be	be	AUX
cjgl-2651	759	7	made	make	VERB
cjgl-2651	759	8	of	of	ADP
cjgl-2651	759	9	this	this	DET
cjgl-2651	759	10	hodgepodge	hodgepodge	NOUN
cjgl-2651	759	11	is	be	AUX
cjgl-2651	759	12	that	that	SCONJ
cjgl-2651	759	13	it	it	PRON
cjgl-2651	759	14	makes	make	VERB
cjgl-2651	759	15	no	no	DET
cjgl-2651	759	16	sense	sense	NOUN
cjgl-2651	759	17	at	at	ADV
cjgl-2651	759	18	all	all	ADV
cjgl-2651	759	19	.	.	PUNCT
cjgl-2651	760	1	for	for	ADP
cjgl-2651	760	2	instance	instance	NOUN
cjgl-2651	760	3	,	,	PUNCT
cjgl-2651	760	4	why	why	SCONJ
cjgl-2651	760	5	is	be	AUX
cjgl-2651	760	6	congress	congress	PROPN
cjgl-2651	760	7	so	so	ADV
cjgl-2651	760	8	concerned	concerned	ADJ
cjgl-2651	760	9	that	that	SCONJ
cjgl-2651	760	10	taxpayers	taxpayer	NOUN
cjgl-2651	760	11	will	will	AUX
cjgl-2651	760	12	claim	claim	VERB
cjgl-2651	760	13	an	an	DET
cjgl-2651	760	14	unwarranted	unwarranted	ADJ
cjgl-2651	760	15	additional	additional	ADJ
cjgl-2651	760	16	personal	personal	ADJ
cjgl-2651	760	17	exemption	exemption	NOUN
cjgl-2651	760	18	(	(	PUNCT
cjgl-2651	760	19	$	$	SYM
cjgl-2651	760	20	3650	3650	NUM
cjgl-2651	760	21	in	in	ADP
cjgl-2651	760	22	2009)130	2009)130	PROPN
cjgl-2651	760	23	absent	absent	ADJ
cjgl-2651	760	24	a	a	DET
cjgl-2651	760	25	documentation	documentation	NOUN
cjgl-2651	760	26	requirement	requirement	NOUN
cjgl-2651	760	27	,	,	PUNCT
cjgl-2651	760	28	when	when	SCONJ
cjgl-2651	760	29	it	it	PRON
cjgl-2651	760	30	is	be	AUX
cjgl-2651	760	31	apparently	apparently	ADV
cjgl-2651	760	32	unfazed	unfaze	VERB
cjgl-2651	760	33	by	by	ADP
cjgl-2651	760	34	the	the	DET
cjgl-2651	760	35	possibility	possibility	NOUN
cjgl-2651	760	36	that	that	SCONJ
cjgl-2651	760	37	taxpayers	taxpayer	NOUN
cjgl-2651	760	38	will	will	AUX
cjgl-2651	760	39	either	either	CCONJ
cjgl-2651	760	40	exploit	exploit	VERB
cjgl-2651	760	41	or	or	CCONJ
cjgl-2651	760	42	fall	fall	VERB
cjgl-2651	760	43	into	into	ADP
cjgl-2651	760	44	the	the	DET
cjgl-2651	760	45	gap	gap	NOUN
cjgl-2651	760	46	between	between	ADP
cjgl-2651	760	47	the	the	DET
cjgl-2651	760	48	expanded	expand	VERB
cjgl-2651	760	49	definition	definition	NOUN
cjgl-2651	760	50	of	of	ADP
cjgl-2651	760	51	dependent	dependent	ADJ
cjgl-2651	760	52	in	in	ADP
cjgl-2651	760	53	§	§	PROPN
cjgl-2651	760	54	221	221	NUM
cjgl-2651	760	55	and	and	CCONJ
cjgl-2651	760	56	the	the	DET
cjgl-2651	760	57	documentation	documentation	NOUN
cjgl-2651	760	58	requirement	requirement	NOUN
cjgl-2651	760	59	in	in	ADP
cjgl-2651	760	60	§	§	PROPN
cjgl-2651	760	61	151(e	151(e	PROPN
cjgl-2651	760	62	)	)	PUNCT
cjgl-2651	760	63	and	and	CCONJ
cjgl-2651	760	64	falsely	falsely	ADV
cjgl-2651	760	65	or	or	CCONJ
cjgl-2651	760	66	erroneously	erroneously	ADV
cjgl-2651	760	67	claim	claim	VERB
cjgl-2651	760	68	a	a	DET
cjgl-2651	760	69	student	student	NOUN
cjgl-2651	760	70	loan	loan	NOUN
cjgl-2651	760	71	interest	interest	NOUN
cjgl-2651	760	72	deduction	deduction	NOUN
cjgl-2651	760	73	(	(	PUNCT
cjgl-2651	760	74	a	a	DET
cjgl-2651	760	75	maximum	maximum	NOUN
cjgl-2651	760	76	of	of	ADP
cjgl-2651	760	77	$	$	SYM
cjgl-2651	760	78	2500)131	2500)131	NUM
cjgl-2651	760	79	with	with	ADP
cjgl-2651	760	80	respect	respect	NOUN
cjgl-2651	760	81	to	to	ADP
cjgl-2651	760	82	a	a	DET
cjgl-2651	760	83	dependent?1	dependent?1	NOUN
cjgl-2651	760	84	32	32	NUM
cjgl-2651	760	85	why	why	SCONJ
cjgl-2651	760	86	would	would	AUX
cjgl-2651	760	87	n't	not	PART
cjgl-2651	760	88	congress	congress	PROPN
cjgl-2651	760	89	wish	wish	VERB
cjgl-2651	760	90	to	to	PART
cjgl-2651	760	91	close	close	VERB
cjgl-2651	760	92	this	this	PRON
cjgl-2651	760	93	and	and	CCONJ
cjgl-2651	760	94	other	other	ADJ
cjgl-2651	760	95	gaps	gap	NOUN
cjgl-2651	760	96	in	in	ADP
cjgl-2651	760	97	the	the	DET
cjgl-2651	760	98	same	same	ADJ
cjgl-2651	760	99	way	way	NOUN
cjgl-2651	760	100	that	that	PRON
cjgl-2651	760	101	it	it	PRON
cjgl-2651	760	102	gradually	gradually	ADV
cjgl-2651	760	103	filled	fill	VERB
cjgl-2651	760	104	in	in	ADP
cjgl-2651	760	105	and	and	CCONJ
cjgl-2651	760	106	then	then	ADV
cjgl-2651	760	107	completely	completely	ADV
cjgl-2651	760	108	closed	close	VERB
cjgl-2651	760	109	the	the	DET
cjgl-2651	760	110	gap	gap	NOUN
cjgl-2651	760	111	in	in	ADP
cjgl-2651	760	112	the	the	DET
cjgl-2651	760	113	documentation	documentation	NOUN
cjgl-2651	760	114	requirement	requirement	NOUN
cjgl-2651	760	115	in	in	ADP
cjgl-2651	760	116	§	§	PROPN
cjgl-2651	760	117	151	151	NUM
cjgl-2651	760	118	(	(	PUNCT
cjgl-2651	760	119	e	e	NOUN
cjgl-2651	760	120	)	)	PUNCT
cjgl-2651	760	121	?	?	PUNCT
cjgl-2651	761	1	as	as	SCONJ
cjgl-2651	761	2	mentioned	mention	VERB
cjgl-2651	761	3	earlier	early	ADV
cjgl-2651	761	4	,	,	PUNCT
cjgl-2651	761	5	between	between	ADP
cjgl-2651	761	6	1986	1986	NUM
cjgl-2651	761	7	and	and	CCONJ
cjgl-2651	761	8	1994	1994	NUM
cjgl-2651	761	9	,	,	PUNCT
cjgl-2651	761	10	congress	congress	PROPN
cjgl-2651	761	11	slowly	slowly	ADV
cjgl-2651	761	12	lowered	lower	VERB
cjgl-2651	761	13	the	the	DET
cjgl-2651	761	14	age	age	NOUN
cjgl-2651	761	15	threshold	threshold	NOUN
cjgl-2651	761	16	for	for	ADP
cjgl-2651	761	17	documenting	document	VERB
cjgl-2651	761	18	dependents	dependent	NOUN
cjgl-2651	761	19	129	129	NUM
cjgl-2651	761	20	see	see	VERB
cjgl-2651	761	21	-bridget	-bridget	PROPN
cjgl-2651	761	22	j.	j.	PROPN
cjgl-2651	761	23	crawford	crawford	PROPN
cjgl-2651	761	24	,	,	PUNCT
cjgl-2651	761	25	the	the	DET
cjgl-2651	761	26	pivfits	pivfit	NOUN
cjgl-2651	761	27	and	and	CCONJ
cjgl-2651	761	28	penalties	penalty	NOUN
cjgl-2651	761	29	of	of	ADP
cjgl-2651	761	30	kinship	kinship	NOUN
cjgl-2651	761	31	:	:	PUNCT
cjgl-2651	761	32	conflicting	conflicting	ADJ
cjgl-2651	761	33	meanings	meaning	NOUN
cjgl-2651	761	34	of	of	ADP
cjgl-2651	761	35	family	family	NOUN
cjgl-2651	761	36	in	in	ADP
cjgl-2651	761	37	estate	estate	NOUN
cjgl-2651	761	38	tax	tax	NOUN
cjgl-2651	761	39	law	law	NOUN
cjgl-2651	761	40	,	,	PUNCT
cjgl-2651	761	41	3	3	NUM
cjgl-2651	761	42	pitt	pitt	NOUN
cjgl-2651	761	43	.	.	PUNCT
cjgl-2651	762	1	tax	tax	PROPN
cjgl-2651	762	2	rev	rev	PROPN
cjgl-2651	762	3	.	.	PROPN
cjgl-2651	762	4	1	1	NUM
cjgl-2651	762	5	,	,	PUNCT
cjgl-2651	762	6	3	3	NUM
cjgl-2651	762	7	-	-	SYM
cjgl-2651	762	8	4	4	NUM
cjgl-2651	762	9	(	(	PUNCT
cjgl-2651	762	10	2005	2005	NUM
cjgl-2651	762	11	)	)	PUNCT
cjgl-2651	762	12	(	(	PUNCT
cjgl-2651	762	13	"	"	PUNCT
cjgl-2651	762	14	a	a	DET
cjgl-2651	762	15	uniform	uniform	ADJ
cjgl-2651	762	16	definition	definition	NOUN
cjgl-2651	763	1	[	[	X
cjgl-2651	763	2	of	of	ADP
cjgl-2651	763	3	family	family	NOUN
cjgl-2651	763	4	]	]	PUNCT
cjgl-2651	763	5	would	would	AUX
cjgl-2651	763	6	make	make	VERB
cjgl-2651	763	7	the	the	DET
cjgl-2651	763	8	law	law	NOUN
cjgl-2651	763	9	easier	easy	ADJ
cjgl-2651	763	10	to	to	PART
cjgl-2651	763	11	apply	apply	VERB
cjgl-2651	763	12	,	,	PUNCT
cjgl-2651	763	13	but	but	CCONJ
cjgl-2651	763	14	it	it	PRON
cjgl-2651	763	15	would	would	AUX
cjgl-2651	763	16	result	result	VERB
cjgl-2651	763	17	in	in	ADP
cjgl-2651	763	18	systematic	systematic	ADJ
cjgl-2651	763	19	over	over	ADP
cjgl-2651	763	20	-	-	PUNCT
cjgl-2651	763	21	taxation	taxation	NOUN
cjgl-2651	763	22	or	or	CCONJ
cjgl-2651	763	23	under	under	NOUN
cjgl-2651	763	24	-	-	PUNCT
cjgl-2651	763	25	taxation	taxation	NOUN
cjgl-2651	763	26	.	.	PUNCT
cjgl-2651	764	1	instead	instead	ADV
cjgl-2651	764	2	the	the	DET
cjgl-2651	764	3	[	[	X
cjgl-2651	764	4	estate	estate	NOUN
cjgl-2651	764	5	tax	tax	NOUN
cjgl-2651	764	6	]	]	PUNCT
cjgl-2651	764	7	statutes	statute	NOUN
cjgl-2651	764	8	should	should	AUX
cjgl-2651	764	9	be	be	AUX
cjgl-2651	764	10	revised	revise	VERB
cjgl-2651	764	11	to	to	PART
cjgl-2651	764	12	use	use	VERB
cjgl-2651	764	13	unique	unique	ADJ
cjgl-2651	764	14	terms	term	NOUN
cjgl-2651	764	15	that	that	PRON
cjgl-2651	764	16	apply	apply	VERB
cjgl-2651	764	17	for	for	ADP
cjgl-2651	764	18	limited	limited	ADJ
cjgl-2651	764	19	purposes	purpose	NOUN
cjgl-2651	764	20	.	.	PUNCT
cjgl-2651	765	1	"	"	PUNCT
cjgl-2651	765	2	)	)	PUNCT
cjgl-2651	765	3	.	.	PUNCT
cjgl-2651	766	1	but	but	CCONJ
cjgl-2651	766	2	see	see	VERB
cjgl-2651	766	3	infanti	infanti	ADJ
cjgl-2651	766	4	,	,	PUNCT
cjgl-2651	766	5	supra	supra	ADJ
cjgl-2651	766	6	note	note	NOUN
cjgl-2651	766	7	46	46	NUM
cjgl-2651	766	8	(	(	PUNCT
cjgl-2651	766	9	proposing	propose	VERB
cjgl-2651	766	10	an	an	DET
cjgl-2651	766	11	individual	individual	ADJ
cjgl-2651	766	12	filing	filing	NOUN
cjgl-2651	766	13	regime	regime	NOUN
cjgl-2651	766	14	in	in	ADP
cjgl-2651	766	15	which	which	PRON
cjgl-2651	766	16	taxpayers	taxpayer	NOUN
cjgl-2651	766	17	would	would	AUX
cjgl-2651	766	18	choose	choose	VERB
cjgl-2651	766	19	their	their	PRON
cjgl-2651	766	20	own	own	ADJ
cjgl-2651	766	21	family	family	NOUN
cjgl-2651	766	22	for	for	ADP
cjgl-2651	766	23	tax	tax	NOUN
cjgl-2651	766	24	purposes	purpose	NOUN
cjgl-2651	766	25	)	)	PUNCT
cjgl-2651	766	26	.	.	PUNCT
cjgl-2651	767	1	130	130	NUM
cjgl-2651	767	2	rev	rev	VERB
cjgl-2651	767	3	.	.	PROPN
cjgl-2651	767	4	proc	proc	PROPN
cjgl-2651	767	5	.	.	PUNCT
cjgl-2651	767	6	2008	2008	NUM
cjgl-2651	767	7	-	-	SYM
cjgl-2651	767	8	66	66	NUM
cjgl-2651	767	9	,	,	PUNCT
cjgl-2651	767	10	§	§	PROPN
cjgl-2651	767	11	3.19	3.19	NUM
cjgl-2651	767	12	,	,	PUNCT
cjgl-2651	767	13	2008	2008	NUM
cjgl-2651	767	14	-	-	SYM
cjgl-2651	767	15	2	2	NUM
cjgl-2651	767	16	c.b	c.b	PROPN
cjgl-2651	767	17	.	.	PROPN
cjgl-2651	767	18	1107	1107	NUM
cjgl-2651	767	19	.	.	PUNCT
cjgl-2651	768	1	131	131	NUM
cjgl-2651	768	2	i.r.c	i.r.c	NOUN
cjgl-2651	768	3	.	.	PUNCT
cjgl-2651	769	1	§	§	PROPN
cjgl-2651	769	2	221(b)(1	221(b)(1	NUM
cjgl-2651	769	3	)	)	PUNCT
cjgl-2651	769	4	.	.	PUNCT
cjgl-2651	770	1	132	132	NUM
cjgl-2651	770	2	indeed	indeed	ADV
cjgl-2651	770	3	,	,	PUNCT
cjgl-2651	770	4	in	in	ADP
cjgl-2651	770	5	terms	term	NOUN
cjgl-2651	770	6	of	of	ADP
cjgl-2651	770	7	administering	administer	VERB
cjgl-2651	770	8	§	§	PROPN
cjgl-2651	770	9	221	221	NUM
cjgl-2651	770	10	,	,	PUNCT
cjgl-2651	770	11	the	the	DET
cjgl-2651	770	12	legislative	legislative	ADJ
cjgl-2651	770	13	history	history	NOUN
cjgl-2651	770	14	accompanying	accompany	VERB
cjgl-2651	770	15	the	the	DET
cjgl-2651	770	16	provision	provision	NOUN
cjgl-2651	770	17	's	's	PART
cjgl-2651	770	18	enactment	enactment	NOUN
cjgl-2651	770	19	evinces	evince	VERB
cjgl-2651	770	20	concern	concern	NOUN
cjgl-2651	770	21	only	only	ADV
cjgl-2651	770	22	with	with	ADP
cjgl-2651	770	23	third	third	ADJ
cjgl-2651	770	24	-	-	PUNCT
cjgl-2651	770	25	party	party	NOUN
cjgl-2651	770	26	reporting	reporting	NOUN
cjgl-2651	770	27	by	by	ADP
cjgl-2651	770	28	the	the	DET
cjgl-2651	770	29	lender	lender	NOUN
cjgl-2651	770	30	to	to	ADP
cjgl-2651	770	31	the	the	DET
cjgl-2651	770	32	borrower	borrower	NOUN
cjgl-2651	770	33	regarding	regard	VERB
cjgl-2651	770	34	the	the	DET
cjgl-2651	770	35	portion	portion	NOUN
cjgl-2651	770	36	of	of	ADP
cjgl-2651	770	37	interest	interest	NOUN
cjgl-2651	770	38	payments	payment	NOUN
cjgl-2651	770	39	that	that	PRON
cjgl-2651	770	40	qualify	qualify	VERB
cjgl-2651	770	41	for	for	ADP
cjgl-2651	770	42	the	the	DET
cjgl-2651	770	43	deduction	deduction	NOUN
cjgl-2651	770	44	.	.	PUNCT
cjgl-2651	771	1	h.r	h.r	PROPN
cjgl-2651	771	2	.	.	PROPN
cjgl-2651	771	3	rep	rep	PROPN
cjgl-2651	771	4	.	.	PROPN
cjgl-2651	771	5	no	no	INTJ
cjgl-2651	771	6	.	.	NOUN
cjgl-2651	772	1	105	105	NUM
cjgl-2651	772	2	-	-	SYM
cjgl-2651	772	3	220	220	NUM
cjgl-2651	772	4	,	,	PUNCT
cjgl-2651	772	5	at	at	ADP
cjgl-2651	772	6	368	368	NUM
cjgl-2651	772	7	(	(	PUNCT
cjgl-2651	772	8	1997	1997	NUM
cjgl-2651	772	9	)	)	PUNCT
cjgl-2651	772	10	.	.	PUNCT
cjgl-2651	773	1	columbia	columbia	PROPN
cjgl-2651	773	2	journal	journal	PROPN
cjgl-2651	773	3	of	of	ADP
cjgl-2651	773	4	gender	gender	NOUN
cjgl-2651	773	5	and	and	CCONJ
cjgl-2651	773	6	law	law	NOUN
cjgl-2651	773	7	and	and	CCONJ
cjgl-2651	773	8	then	then	ADV
cjgl-2651	773	9	eliminated	eliminate	VERB
cjgl-2651	773	10	it	it	PRON
cjgl-2651	773	11	altogether	altogether	ADV
cjgl-2651	773	12	.	.	PUNCT
cjgl-2651	774	1	133	133	NUM
cjgl-2651	774	2	by	by	ADP
cjgl-2651	774	3	similarly	similarly	ADV
cjgl-2651	774	4	closing	close	VERB
cjgl-2651	774	5	the	the	DET
cjgl-2651	774	6	remaining	remain	VERB
cjgl-2651	774	7	gaps	gap	NOUN
cjgl-2651	774	8	in	in	ADP
cjgl-2651	774	9	the	the	DET
cjgl-2651	774	10	identification	identification	NOUN
cjgl-2651	774	11	and	and	CCONJ
cjgl-2651	774	12	documentation	documentation	NOUN
cjgl-2651	774	13	requirements	requirement	NOUN
cjgl-2651	774	14	for	for	ADP
cjgl-2651	774	15	spouses	spouse	NOUN
cjgl-2651	774	16	and	and	CCONJ
cjgl-2651	774	17	dependents	dependent	NOUN
cjgl-2651	774	18	,	,	PUNCT
cjgl-2651	774	19	congress	congress	PROPN
cjgl-2651	774	20	would	would	AUX
cjgl-2651	774	21	discourage	discourage	VERB
cjgl-2651	774	22	taxpayers	taxpayer	NOUN
cjgl-2651	774	23	from	from	ADP
cjgl-2651	774	24	taking	take	VERB
cjgl-2651	774	25	false	false	ADJ
cjgl-2651	774	26	or	or	CCONJ
cjgl-2651	774	27	careless	careless	ADJ
cjgl-2651	774	28	positions	position	NOUN
cjgl-2651	774	29	with	with	ADP
cjgl-2651	774	30	regard	regard	NOUN
cjgl-2651	774	31	to	to	ADP
cjgl-2651	774	32	other	other	ADJ
cjgl-2651	774	33	family	family	NOUN
cjgl-2651	774	34	tax	tax	NOUN
cjgl-2651	774	35	provisions	provision	NOUN
cjgl-2651	774	36	in	in	ADP
cjgl-2651	774	37	the	the	DET
cjgl-2651	774	38	hope	hope	NOUN
cjgl-2651	774	39	of	of	ADP
cjgl-2651	774	40	winning	win	VERB
cjgl-2651	774	41	the	the	DET
cjgl-2651	774	42	"	"	PUNCT
cjgl-2651	774	43	audit	audit	NOUN
cjgl-2651	774	44	lottery"1	lottery"1	PROPN
cjgl-2651	774	45	34	34	NUM
cjgl-2651	774	46	and	and	CCONJ
cjgl-2651	774	47	escaping	escape	VERB
cjgl-2651	774	48	irs	irs	PROPN
cjgl-2651	774	49	scrutiny	scrutiny	NOUN
cjgl-2651	774	50	of	of	ADP
cjgl-2651	774	51	those	those	DET
cjgl-2651	774	52	positions	position	NOUN
cjgl-2651	774	53	.	.	PUNCT
cjgl-2651	775	1	after	after	ADV
cjgl-2651	775	2	all	all	ADV
cjgl-2651	775	3	,	,	PUNCT
cjgl-2651	775	4	the	the	DET
cjgl-2651	775	5	national	national	ADJ
cjgl-2651	775	6	taxpayer	taxpayer	PROPN
cjgl-2651	775	7	advocate	advocate	NOUN
cjgl-2651	775	8	has	have	AUX
cjgl-2651	775	9	observed	observe	VERB
cjgl-2651	775	10	that	that	SCONJ
cjgl-2651	775	11	[	[	X
cjgl-2651	775	12	t]he	t]he	ADV
cjgl-2651	775	13	irs	irs	PROPN
cjgl-2651	775	14	can	can	AUX
cjgl-2651	775	15	relatively	relatively	ADV
cjgl-2651	775	16	easily	easily	ADV
cjgl-2651	775	17	verify	verify	VERB
cjgl-2651	775	18	:	:	PUNCT
cjgl-2651	775	19	*	*	PUNCT
cjgl-2651	775	20	the	the	DET
cjgl-2651	775	21	existence	existence	NOUN
cjgl-2651	775	22	and	and	CCONJ
cjgl-2651	775	23	age	age	NOUN
cjgl-2651	775	24	of	of	ADP
cjgl-2651	775	25	the	the	DET
cjgl-2651	775	26	person	person	NOUN
cjgl-2651	775	27	associated	associate	VERB
cjgl-2651	775	28	with	with	ADP
cjgl-2651	775	29	a	a	DET
cjgl-2651	775	30	social	social	ADJ
cjgl-2651	775	31	security	security	NOUN
cjgl-2651	775	32	number	number	NOUN
cjgl-2651	775	33	(	(	PUNCT
cjgl-2651	775	34	ssn	ssn	PROPN
cjgl-2651	775	35	)	)	PUNCT
cjgl-2651	775	36	;	;	PUNCT
cjgl-2651	775	37	*	*	PUNCT
cjgl-2651	775	38	the	the	DET
cjgl-2651	775	39	mother	mother	NOUN
cjgl-2651	775	40	and	and	CCONJ
cjgl-2651	775	41	often	often	ADV
cjgl-2651	775	42	the	the	DET
cjgl-2651	775	43	father	father	NOUN
cjgl-2651	775	44	of	of	ADP
cjgl-2651	775	45	the	the	DET
cjgl-2651	775	46	person	person	NOUN
cjgl-2651	775	47	associated	associate	VERB
cjgl-2651	775	48	with	with	ADP
cjgl-2651	775	49	a	a	DET
cjgl-2651	775	50	ssn	ssn	PROPN
cjgl-2651	775	51	;	;	PUNCT
cjgl-2651	775	52	*	*	PUNCT
cjgl-2651	775	53	the	the	DET
cjgl-2651	775	54	consistency	consistency	NOUN
cjgl-2651	775	55	of	of	ADP
cjgl-2651	775	56	current	current	ADJ
cjgl-2651	775	57	year	year	NOUN
cjgl-2651	775	58	return	return	NOUN
cjgl-2651	775	59	data	datum	NOUN
cjgl-2651	775	60	with	with	ADP
cjgl-2651	775	61	prior	prior	ADJ
cjgl-2651	775	62	year	year	NOUN
cjgl-2651	775	63	returns	return	NOUN
cjgl-2651	775	64	(	(	PUNCT
cjgl-2651	775	65	including	include	VERB
cjgl-2651	775	66	filing	file	VERB
cjgl-2651	775	67	status	status	NOUN
cjgl-2651	775	68	)	)	PUNCT
cjgl-2651	775	69	;	;	PUNCT
cjgl-2651	775	70	and	and	CCONJ
cjgl-2651	775	71	the	the	DET
cjgl-2651	775	72	earnings	earning	NOUN
cjgl-2651	775	73	and	and	CCONJ
cjgl-2651	775	74	other	other	ADJ
cjgl-2651	775	75	income	income	NOUN
cjgl-2651	775	76	of	of	ADP
cjgl-2651	775	77	the	the	DET
cjgl-2651	775	78	taxpayer	taxpayer	NOUN
cjgl-2651	775	79	as	as	SCONJ
cjgl-2651	775	80	reported	report	VERB
cjgl-2651	775	81	by	by	ADP
cjgl-2651	775	82	a	a	DET
cjgl-2651	775	83	third	third	ADJ
cjgl-2651	775	84	party	party	NOUN
cjgl-2651	775	85	(	(	PUNCT
cjgl-2651	775	86	including	include	VERB
cjgl-2651	775	87	on	on	ADP
cjgl-2651	775	88	form	form	NOUN
cjgl-2651	775	89	w-2	w-2	NOUN
cjgl-2651	775	90	,	,	PUNCT
cjgl-2651	775	91	wage	wage	NOUN
cjgl-2651	775	92	and	and	CCONJ
cjgl-2651	775	93	tax	tax	NOUN
cjgl-2651	775	94	statement	statement	NOUN
cjgl-2651	775	95	,	,	PUNCT
cjgl-2651	775	96	and	and	CCONJ
cjgl-2651	775	97	other	other	ADJ
cjgl-2651	775	98	information	information	NOUN
cjgl-2651	775	99	returns	return	NOUN
cjgl-2651	775	100	)	)	PUNCT
cjgl-2651	775	101	.	.	PUNCT
cjgl-2651	776	1	135	135	NUM
cjgl-2651	776	2	this	this	PRON
cjgl-2651	776	3	may	may	AUX
cjgl-2651	776	4	not	not	PART
cjgl-2651	776	5	be	be	AUX
cjgl-2651	776	6	all	all	PRON
cjgl-2651	776	7	of	of	ADP
cjgl-2651	776	8	the	the	DET
cjgl-2651	776	9	information	information	NOUN
cjgl-2651	776	10	necessary	necessary	ADJ
cjgl-2651	776	11	to	to	PART
cjgl-2651	776	12	determine	determine	VERB
cjgl-2651	776	13	the	the	DET
cjgl-2651	776	14	correctness	correctness	NOUN
cjgl-2651	776	15	of	of	ADP
cjgl-2651	776	16	a	a	DET
cjgl-2651	776	17	position	position	NOUN
cjgl-2651	776	18	claimed	claim	VERB
cjgl-2651	776	19	with	with	ADP
cjgl-2651	776	20	respect	respect	NOUN
cjgl-2651	776	21	to	to	ADP
cjgl-2651	776	22	a	a	DET
cjgl-2651	776	23	spouse	spouse	NOUN
cjgl-2651	776	24	or	or	CCONJ
cjgl-2651	776	25	dependent	dependent	ADJ
cjgl-2651	776	26	,	,	PUNCT
cjgl-2651	776	27	but	but	CCONJ
cjgl-2651	776	28	it	it	PRON
cjgl-2651	776	29	may	may	AUX
cjgl-2651	776	30	be	be	AUX
cjgl-2651	776	31	enough	enough	ADJ
cjgl-2651	776	32	to	to	PART
cjgl-2651	776	33	deter	deter	VERB
cjgl-2651	776	34	noncompliance	noncompliance	NOUN
cjgl-2651	776	35	.	.	PUNCT
cjgl-2651	777	1	in	in	ADP
cjgl-2651	777	2	fact	fact	NOUN
cjgl-2651	777	3	,	,	PUNCT
cjgl-2651	777	4	the	the	DET
cjgl-2651	777	5	irs	irs	PROPN
cjgl-2651	777	6	requires	require	VERB
cjgl-2651	777	7	more	more	ADJ
cjgl-2651	777	8	than	than	ADP
cjgl-2651	777	9	a	a	DET
cjgl-2651	777	10	dependent	dependent	ADJ
cjgl-2651	777	11	's	's	PART
cjgl-2651	777	12	name	name	NOUN
cjgl-2651	777	13	,	,	PUNCT
cjgl-2651	777	14	social	social	ADJ
cjgl-2651	777	15	security	security	NOUN
cjgl-2651	777	16	number	number	NOUN
cjgl-2651	777	17	,	,	PUNCT
cjgl-2651	777	18	and	and	CCONJ
cjgl-2651	777	19	relationship	relationship	NOUN
cjgl-2651	777	20	to	to	ADP
cjgl-2651	777	21	the	the	DET
cjgl-2651	777	22	taxpayer	taxpayer	NOUN
cjgl-2651	777	23	to	to	PART
cjgl-2651	777	24	determine	determine	VERB
cjgl-2651	777	25	the	the	DET
cjgl-2651	777	26	133	133	NUM
cjgl-2651	777	27	see	see	NOUN
cjgl-2651	777	28	supra	supra	PROPN
cjgl-2651	777	29	note	note	PROPN
cjgl-2651	777	30	65	65	NUM
cjgl-2651	777	31	.	.	PUNCT
cjgl-2651	778	1	134	134	NUM
cjgl-2651	778	2	see	see	VERB
cjgl-2651	778	3	james	james	PROPN
cjgl-2651	778	4	s.	s.	PROPN
cjgl-2651	778	5	eustice	eustice	PROPN
cjgl-2651	778	6	,	,	PUNCT
cjgl-2651	778	7	abusive	abusive	ADJ
cjgl-2651	778	8	corporate	corporate	ADJ
cjgl-2651	778	9	tax	tax	NOUN
cjgl-2651	778	10	shelters	shelter	NOUN
cjgl-2651	778	11	:	:	PUNCT
cjgl-2651	778	12	old	old	ADJ
cjgl-2651	778	13	"	"	PUNCT
cjgl-2651	778	14	brine	brine	NOUN
cjgl-2651	778	15	"	"	PUNCT
cjgl-2651	778	16	in	in	ADP
cjgl-2651	778	17	new	new	ADJ
cjgl-2651	778	18	bottles	bottle	NOUN
cjgl-2651	778	19	,	,	PUNCT
cjgl-2651	778	20	55	55	NUM
cjgl-2651	778	21	tax	tax	NOUN
cjgl-2651	778	22	l.	l.	PROPN
cjgl-2651	778	23	rev	rev	PROPN
cjgl-2651	778	24	.	.	PROPN
cjgl-2651	778	25	135	135	NUM
cjgl-2651	778	26	,	,	PUNCT
cjgl-2651	778	27	161	161	NUM
cjgl-2651	778	28	(	(	PUNCT
cjgl-2651	778	29	2002	2002	NUM
cjgl-2651	778	30	)	)	PUNCT
cjgl-2651	778	31	(	(	PUNCT
cjgl-2651	778	32	"	"	PUNCT
cjgl-2651	778	33	the	the	DET
cjgl-2651	778	34	scrvice	scrvice	NOUN
cjgl-2651	778	35	's	's	PART
cjgl-2651	778	36	shockingly	shockingly	ADV
cjgl-2651	778	37	low	low	ADJ
cjgl-2651	778	38	audit	audit	NOUN
cjgl-2651	778	39	coverage	coverage	NOUN
cjgl-2651	778	40	makes	make	VERB
cjgl-2651	778	41	the	the	DET
cjgl-2651	778	42	audit	audit	NOUN
cjgl-2651	778	43	lottery	lottery	NOUN
cjgl-2651	778	44	an	an	DET
cjgl-2651	778	45	irresistible	irresistible	ADJ
cjgl-2651	778	46	attraction	attraction	NOUN
cjgl-2651	778	47	;	;	PUNCT
cjgl-2651	778	48	it	it	PRON
cjgl-2651	778	49	is	be	AUX
cjgl-2651	778	50	not	not	PART
cjgl-2651	778	51	even	even	ADV
cjgl-2651	778	52	a	a	DET
cjgl-2651	778	53	lottery	lottery	NOUN
cjgl-2651	778	54	,	,	PUNCT
cjgl-2651	778	55	but	but	CCONJ
cjgl-2651	778	56	rather	rather	ADV
cjgl-2651	778	57	a	a	DET
cjgl-2651	778	58	virtually	virtually	ADV
cjgl-2651	778	59	sure	sure	ADJ
cjgl-2651	778	60	thing	thing	NOUN
cjgl-2651	778	61	.	.	PUNCT
cjgl-2651	778	62	"	"	PUNCT
cjgl-2651	778	63	)	)	PUNCT
cjgl-2651	778	64	.	.	PUNCT
cjgl-2651	779	1	for	for	ADP
cjgl-2651	779	2	fiscal	fiscal	ADJ
cjgl-2651	779	3	year	year	NOUN
cjgl-2651	779	4	2008	2008	NUM
cjgl-2651	779	5	,	,	PUNCT
cjgl-2651	779	6	the	the	DET
cjgl-2651	779	7	irs	irs	PROPN
cjgl-2651	779	8	audited	audit	VERB
cjgl-2651	779	9	only	only	ADV
cjgl-2651	779	10	1	1	NUM
cjgl-2651	779	11	%	%	NOUN
cjgl-2651	779	12	of	of	ADP
cjgl-2651	779	13	individual	individual	ADJ
cjgl-2651	779	14	income	income	NOUN
cjgl-2651	779	15	tax	tax	NOUN
cjgl-2651	779	16	returns	return	NOUN
cjgl-2651	779	17	filed	file	VERB
cjgl-2651	779	18	.	.	PUNCT
cjgl-2651	780	1	i.r.s	i.r.s	PROPN
cjgl-2651	780	2	.	.	PUNCT
cjgl-2651	781	1	pub	pub	NOUN
cjgl-2651	781	2	.	.	PUNCT
cjgl-2651	782	1	no	no	INTJ
cjgl-2651	782	2	.	.	NOUN
cjgl-2651	783	1	55b	55b	NUM
cjgl-2651	784	1	,	,	PUNCT
cjgl-2651	784	2	supra	supra	PROPN
cjgl-2651	784	3	note	note	NOUN
cjgl-2651	784	4	12	12	NUM
cjgl-2651	784	5	,	,	PUNCT
cjgl-2651	784	6	at	at	ADP
cjgl-2651	784	7	23	23	NUM
cjgl-2651	784	8	tbl.9a	tbl.9a	NOUN
cjgl-2651	784	9	.	.	PUNCT
cjgl-2651	785	1	135	135	NUM
cjgl-2651	786	1	i	i	PRON
cjgl-2651	786	2	nat'l	nat'l	VERB
cjgl-2651	786	3	taxpayer	taxpayer	NOUN
cjgl-2651	786	4	advocate	advocate	NOUN
cjgl-2651	786	5	,	,	PUNCT
cjgl-2651	786	6	2008	2008	NUM
cjgl-2651	786	7	annual	annual	ADJ
cjgl-2651	786	8	report	report	NOUN
cjgl-2651	786	9	to	to	ADP
cjgl-2651	786	10	congress	congress	PROPN
cjgl-2651	786	11	365	365	NUM
cjgl-2651	786	12	(	(	PUNCT
cjgl-2651	786	13	2008	2008	NUM
cjgl-2651	786	14	)	)	PUNCT
cjgl-2651	786	15	.	.	PUNCT
cjgl-2651	787	1	columbia	columbia	PROPN
cjgl-2651	787	2	journal	journal	PROPN
cjgl-2651	787	3	of	of	ADP
cjgl-2651	787	4	gender	gender	NOUN
cjgl-2651	787	5	and	and	CCONJ
cjgl-2651	787	6	law	law	NOUN
cjgl-2651	787	7	correctness	correctness	NOUN
cjgl-2651	787	8	of	of	ADP
cjgl-2651	787	9	a	a	DET
cjgl-2651	787	10	claim	claim	NOUN
cjgl-2651	787	11	for	for	ADP
cjgl-2651	787	12	an	an	DET
cjgl-2651	787	13	additional	additional	ADJ
cjgl-2651	787	14	personal	personal	ADJ
cjgl-2651	787	15	exemption	exemption	NOUN
cjgl-2651	787	16	;	;	PUNCT
cjgl-2651	787	17	136	136	NUM
cjgl-2651	787	18	nevertheless	nevertheless	ADV
cjgl-2651	787	19	,	,	PUNCT
cjgl-2651	787	20	requiring	require	VERB
cjgl-2651	787	21	even	even	ADV
cjgl-2651	787	22	this	this	DET
cjgl-2651	787	23	information	information	NOUN
cjgl-2651	787	24	has	have	AUX
cjgl-2651	787	25	led	lead	VERB
cjgl-2651	787	26	to	to	ADP
cjgl-2651	787	27	a	a	DET
cjgl-2651	787	28	decrease	decrease	NOUN
cjgl-2651	787	29	in	in	ADP
cjgl-2651	787	30	the	the	DET
cjgl-2651	787	31	number	number	NOUN
cjgl-2651	787	32	of	of	ADP
cjgl-2651	787	33	false	false	ADJ
cjgl-2651	787	34	and	and	CCONJ
cjgl-2651	787	35	erroneous	erroneous	ADJ
cjgl-2651	787	36	claims	claim	NOUN
cjgl-2651	787	37	for	for	ADP
cjgl-2651	787	38	additional	additional	ADJ
cjgl-2651	787	39	personal	personal	ADJ
cjgl-2651	787	40	exemptions	exemption	NOUN
cjgl-2651	787	41	with	with	ADP
cjgl-2651	787	42	respect	respect	NOUN
cjgl-2651	787	43	to	to	ADP
cjgl-2651	787	44	dependents	dependent	NOUN
cjgl-2651	787	45	.	.	PUNCT
cjgl-2651	788	1	137	137	NUM
cjgl-2651	788	2	the	the	DET
cjgl-2651	788	3	failure	failure	NOUN
cjgl-2651	788	4	to	to	ADP
cjgl-2651	788	5	similarly	similarly	ADV
cjgl-2651	788	6	-	-	PUNCT
cjgl-2651	788	7	and	and	CCONJ
cjgl-2651	788	8	systematically	systematically	ADV
cjgl-2651	788	9	-	-	PUNCT
cjgl-2651	788	10	close	close	VERB
cjgl-2651	788	11	the	the	DET
cjgl-2651	788	12	compliance	compliance	NOUN
cjgl-2651	788	13	gaps	gap	NOUN
cjgl-2651	788	14	in	in	ADP
cjgl-2651	788	15	the	the	DET
cjgl-2651	788	16	other	other	ADJ
cjgl-2651	788	17	family	family	NOUN
cjgl-2651	788	18	tax	tax	NOUN
cjgl-2651	788	19	provisions	provision	NOUN
cjgl-2651	788	20	discussed	discuss	VERB
cjgl-2651	788	21	in	in	ADP
cjgl-2651	788	22	this	this	DET
cjgl-2651	788	23	part	part	NOUN
cjgl-2651	788	24	bespeaks	bespeak	VERB
cjgl-2651	788	25	a	a	DET
cjgl-2651	788	26	lack	lack	NOUN
cjgl-2651	788	27	of	of	ADP
cjgl-2651	788	28	congressional	congressional	ADJ
cjgl-2651	788	29	attention	attention	NOUN
cjgl-2651	788	30	to	to	ADP
cjgl-2651	788	31	issues	issue	NOUN
cjgl-2651	788	32	of	of	ADP
cjgl-2651	788	33	taxpayer	taxpayer	NOUN
cjgl-2651	788	34	compliance	compliance	NOUN
cjgl-2651	788	35	with	with	ADP
cjgl-2651	788	36	the	the	DET
cjgl-2651	788	37	terms	term	NOUN
cjgl-2651	788	38	of	of	ADP
cjgl-2651	788	39	those	those	DET
cjgl-2651	788	40	provisions	provision	NOUN
cjgl-2651	788	41	.	.	PUNCT
cjgl-2651	789	1	put	put	VERB
cjgl-2651	789	2	differently	differently	ADV
cjgl-2651	789	3	,	,	PUNCT
cjgl-2651	789	4	the	the	DET
cjgl-2651	789	5	lack	lack	NOUN
cjgl-2651	789	6	of	of	ADP
cjgl-2651	789	7	attention	attention	NOUN
cjgl-2651	789	8	to	to	ADP
cjgl-2651	789	9	obvious	obvious	ADJ
cjgl-2651	789	10	compliance	compliance	NOUN
cjgl-2651	789	11	issues	issue	NOUN
cjgl-2651	789	12	imparts	impart	VERB
cjgl-2651	789	13	a	a	DET
cjgl-2651	789	14	haphazard	haphazard	ADJ
cjgl-2651	789	15	and	and	CCONJ
cjgl-2651	789	16	uncoordinated	uncoordinated	ADJ
cjgl-2651	789	17	feel	feel	VERB
cjgl-2651	789	18	to	to	ADP
cjgl-2651	789	19	the	the	DET
cjgl-2651	789	20	administrative	administrative	ADJ
cjgl-2651	789	21	structure	structure	NOUN
cjgl-2651	789	22	underpinning	underpin	VERB
cjgl-2651	789	23	the	the	DET
cjgl-2651	789	24	family	family	NOUN
cjgl-2651	789	25	tax	tax	NOUN
cjgl-2651	789	26	provisions	provision	NOUN
cjgl-2651	789	27	.	.	PUNCT
cjgl-2651	790	1	in	in	ADP
cjgl-2651	790	2	the	the	DET
cjgl-2651	790	3	next	next	ADJ
cjgl-2651	790	4	part	part	NOUN
cjgl-2651	790	5	of	of	ADP
cjgl-2651	790	6	this	this	DET
cjgl-2651	790	7	article	article	NOUN
cjgl-2651	790	8	,	,	PUNCT
cjgl-2651	790	9	we	we	PRON
cjgl-2651	790	10	will	will	AUX
cjgl-2651	790	11	turn	turn	VERB
cjgl-2651	790	12	to	to	ADP
cjgl-2651	790	13	the	the	DET
cjgl-2651	790	14	task	task	NOUN
cjgl-2651	790	15	of	of	ADP
cjgl-2651	790	16	tracing	trace	VERB
cjgl-2651	790	17	the	the	DET
cjgl-2651	790	18	interconnecting	interconnect	VERB
cjgl-2651	790	19	lines	line	NOUN
cjgl-2651	790	20	of	of	ADP
cjgl-2651	790	21	subordination	subordination	NOUN
cjgl-2651	790	22	that	that	PRON
cjgl-2651	790	23	have	have	AUX
cjgl-2651	790	24	embedded	embed	VERB
cjgl-2651	790	25	themselves	themselves	PRON
cjgl-2651	790	26	within	within	ADP
cjgl-2651	790	27	this	this	DET
cjgl-2651	790	28	administrative	administrative	ADJ
cjgl-2651	790	29	structure	structure	NOUN
cjgl-2651	790	30	.	.	PUNCT
cjgl-2651	791	1	before	before	ADP
cjgl-2651	791	2	undertaking	undertake	VERB
cjgl-2651	791	3	that	that	DET
cjgl-2651	791	4	task	task	NOUN
cjgl-2651	791	5	,	,	PUNCT
cjgl-2651	791	6	however	however	ADV
cjgl-2651	791	7	,	,	PUNCT
cjgl-2651	791	8	it	it	PRON
cjgl-2651	791	9	is	be	AUX
cjgl-2651	791	10	important	important	ADJ
cjgl-2651	791	11	to	to	PART
cjgl-2651	791	12	underscore	underscore	VERB
cjgl-2651	791	13	that	that	SCONJ
cjgl-2651	791	14	the	the	DET
cjgl-2651	791	15	hodgepodge	hodgepodge	NOUN
cjgl-2651	791	16	of	of	ADP
cjgl-2651	791	17	explicit	explicit	ADJ
cjgl-2651	791	18	,	,	PUNCT
cjgl-2651	791	19	de	de	X
cjgl-2651	791	20	facto	facto	X
cjgl-2651	791	21	,	,	PUNCT
cjgl-2651	791	22	and	and	CCONJ
cjgl-2651	791	23	duplicative	duplicative	ADJ
cjgl-2651	791	24	identification	identification	NOUN
cjgl-2651	791	25	and	and	CCONJ
cjgl-2651	791	26	documentation	documentation	NOUN
cjgl-2651	791	27	requirements	requirement	NOUN
cjgl-2651	791	28	that	that	PRON
cjgl-2651	791	29	we	we	PRON
cjgl-2651	791	30	encountered	encounter	VERB
cjgl-2651	791	31	in	in	ADP
cjgl-2651	791	32	this	this	DET
cjgl-2651	791	33	part	part	NOUN
cjgl-2651	791	34	does	do	AUX
cjgl-2651	791	35	not	not	PART
cjgl-2651	791	36	appear	appear	VERB
cjgl-2651	791	37	to	to	PART
cjgl-2651	791	38	be	be	AUX
cjgl-2651	791	39	the	the	DET
cjgl-2651	791	40	result	result	NOUN
cjgl-2651	791	41	of	of	ADP
cjgl-2651	791	42	deliberate	deliberate	ADJ
cjgl-2651	791	43	action	action	NOUN
cjgl-2651	791	44	on	on	ADP
cjgl-2651	791	45	the	the	DET
cjgl-2651	791	46	part	part	NOUN
cjgl-2651	791	47	of	of	ADP
cjgl-2651	791	48	congress	congress	PROPN
cjgl-2651	791	49	or	or	CCONJ
cjgl-2651	791	50	the	the	DET
cjgl-2651	791	51	irs	irs	PROPN
cjgl-2651	791	52	.	.	PUNCT
cjgl-2651	792	1	to	to	ADP
cjgl-2651	792	2	the	the	DET
cjgl-2651	792	3	contrary	contrary	NOUN
cjgl-2651	792	4	,	,	PUNCT
cjgl-2651	792	5	the	the	DET
cjgl-2651	792	6	haphazard	haphazard	ADJ
cjgl-2651	792	7	and	and	CCONJ
cjgl-2651	792	8	uncoordinated	uncoordinated	ADJ
cjgl-2651	792	9	administrative	administrative	ADJ
cjgl-2651	792	10	structure	structure	NOUN
cjgl-2651	792	11	underpinning	underpin	VERB
cjgl-2651	792	12	the	the	DET
cjgl-2651	792	13	family	family	NOUN
cjgl-2651	792	14	tax	tax	NOUN
cjgl-2651	792	15	provisions	provision	NOUN
cjgl-2651	792	16	provides	provide	VERB
cjgl-2651	792	17	support	support	NOUN
cjgl-2651	792	18	for	for	ADP
cjgl-2651	792	19	the	the	DET
cjgl-2651	792	20	notion	notion	NOUN
cjgl-2651	792	21	that	that	SCONJ
cjgl-2651	792	22	the	the	DET
cjgl-2651	792	23	interconnecting	interconnect	VERB
cjgl-2651	792	24	lines	line	NOUN
cjgl-2651	792	25	of	of	ADP
cjgl-2651	792	26	subordination	subordination	NOUN
cjgl-2651	792	27	that	that	PRON
cjgl-2651	792	28	we	we	PRON
cjgl-2651	792	29	will	will	AUX
cjgl-2651	792	30	trace	trace	VERB
cjgl-2651	792	31	in	in	ADP
cjgl-2651	792	32	the	the	DET
cjgl-2651	792	33	next	next	ADJ
cjgl-2651	792	34	part	part	NOUN
cjgl-2651	792	35	of	of	ADP
cjgl-2651	792	36	this	this	DET
cjgl-2651	792	37	article	article	NOUN
cjgl-2651	792	38	are	be	AUX
cjgl-2651	792	39	the	the	DET
cjgl-2651	792	40	product	product	NOUN
cjgl-2651	792	41	of	of	ADP
cjgl-2651	792	42	endemic	endemic	ADJ
cjgl-2651	792	43	privilegings	privileging	NOUN
cjgl-2651	792	44	-	-	PUNCT
cjgl-2651	792	45	that	that	ADV
cjgl-2651	792	46	is	be	AUX
cjgl-2651	792	47	,	,	PUNCT
cjgl-2651	792	48	privilegings	privileging	NOUN
cjgl-2651	792	49	that	that	PRON
cjgl-2651	792	50	have	have	AUX
cjgl-2651	792	51	become	become	VERB
cjgl-2651	792	52	so	so	ADV
cjgl-2651	792	53	normal	normal	ADJ
cjgl-2651	792	54	,	,	PUNCT
cjgl-2651	792	55	so	so	ADV
cjgl-2651	792	56	ingrained	ingrained	ADJ
cjgl-2651	792	57	in	in	ADP
cjgl-2651	792	58	our	our	PRON
cjgl-2651	792	59	nature	nature	NOUN
cjgl-2651	792	60	,	,	PUNCT
cjgl-2651	792	61	such	such	DET
cjgl-2651	792	62	a	a	DET
cjgl-2651	792	63	part	part	NOUN
cjgl-2651	792	64	of	of	ADP
cjgl-2651	792	65	our	our	PRON
cjgl-2651	792	66	"	"	PUNCT
cjgl-2651	792	67	world	world	NOUN
cjgl-2651	792	68	-	-	PUNCT
cjgl-2651	792	69	view	view	NOUN
cjgl-2651	792	70	"	"	PUNCT
cjgl-2651	792	71	that	that	PRON
cjgl-2651	792	72	they	they	PRON
cjgl-2651	792	73	manifest	manifest	VERB
cjgl-2651	792	74	themselves	themselves	PRON
cjgl-2651	792	75	without	without	ADP
cjgl-2651	792	76	the	the	DET
cjgl-2651	792	77	conscious	conscious	ADJ
cjgl-2651	792	78	thought	thought	NOUN
cjgl-2651	792	79	of	of	ADP
cjgl-2651	792	80	legislators	legislator	NOUN
cjgl-2651	792	81	or	or	CCONJ
cjgl-2651	792	82	regulators	regulator	NOUN
cjgl-2651	792	83	.	.	PUNCT
cjgl-2651	793	1	111	111	NUM
cjgl-2651	793	2	.	.	PUNCT
cjgl-2651	794	1	attribution	attribution	NOUN
cjgl-2651	794	2	rules	rule	NOUN
cjgl-2651	794	3	to	to	PART
cjgl-2651	794	4	detect	detect	VERB
cjgl-2651	794	5	the	the	DET
cjgl-2651	794	6	interconnected	interconnected	ADJ
cjgl-2651	794	7	lines	line	NOUN
cjgl-2651	794	8	of	of	ADP
cjgl-2651	794	9	subordination	subordination	NOUN
cjgl-2651	794	10	that	that	PRON
cjgl-2651	794	11	are	be	AUX
cjgl-2651	794	12	embedded	embed	VERB
cjgl-2651	794	13	in	in	ADP
cjgl-2651	794	14	the	the	DET
cjgl-2651	794	15	family	family	NOUN
cjgl-2651	794	16	tax	tax	NOUN
cjgl-2651	794	17	provisions	provision	NOUN
cjgl-2651	794	18	discussed	discuss	VERB
cjgl-2651	794	19	in	in	ADP
cjgl-2651	794	20	part	part	NOUN
cjgl-2651	794	21	11	11	NUM
cjgl-2651	794	22	,	,	PUNCT
cjgl-2651	794	23	it	it	PRON
cjgl-2651	794	24	will	will	AUX
cjgl-2651	794	25	be	be	AUX
cjgl-2651	794	26	necessary	necessary	ADJ
cjgl-2651	794	27	to	to	PART
cjgl-2651	794	28	compare	compare	VERB
cjgl-2651	794	29	and	and	CCONJ
cjgl-2651	794	30	contrast	contrast	VERB
cjgl-2651	794	31	those	those	DET
cjgl-2651	794	32	provisions	provision	NOUN
cjgl-2651	794	33	with	with	ADP
cjgl-2651	794	34	a	a	DET
cjgl-2651	794	35	different	different	ADJ
cjgl-2651	794	36	set	set	NOUN
cjgl-2651	794	37	of	of	ADP
cjgl-2651	794	38	family	family	NOUN
cjgl-2651	794	39	tax	tax	NOUN
cjgl-2651	794	40	provisions	provision	NOUN
cjgl-2651	794	41	,	,	PUNCT
cjgl-2651	794	42	namely	namely	ADV
cjgl-2651	794	43	the	the	DET
cjgl-2651	794	44	rules	rule	NOUN
cjgl-2651	794	45	attributing	attribute	VERB
cjgl-2651	794	46	ownership	ownership	NOUN
cjgl-2651	794	47	(	(	PUNCT
cjgl-2651	794	48	or	or	CCONJ
cjgl-2651	794	49	,	,	PUNCT
cjgl-2651	794	50	occasionally	occasionally	ADV
cjgl-2651	794	51	,	,	PUNCT
cjgl-2651	794	52	other	other	ADJ
cjgl-2651	794	53	relevant	relevant	ADJ
cjgl-2651	794	54	attributes	attribute	NOUN
cjgl-2651	794	55	)	)	PUNCT
cjgl-2651	794	56	from	from	ADP
cjgl-2651	794	57	one	one	NUM
cjgl-2651	794	58	person	person	NOUN
cjgl-2651	794	59	to	to	ADP
cjgl-2651	794	60	another	another	PRON
cjgl-2651	794	61	for	for	ADP
cjgl-2651	794	62	tax	tax	NOUN
cjgl-2651	794	63	purposes	purpose	NOUN
cjgl-2651	794	64	.	.	PUNCT
cjgl-2651	795	1	tax	tax	NOUN
cjgl-2651	795	2	consequences	consequence	NOUN
cjgl-2651	795	3	often	often	ADV
cjgl-2651	795	4	turn	turn	VERB
cjgl-2651	795	5	on	on	ADP
cjgl-2651	795	6	a	a	DET
cjgl-2651	795	7	taxpayer	taxpayer	NOUN
cjgl-2651	795	8	's	's	PART
cjgl-2651	795	9	ownership	ownership	NOUN
cjgl-2651	795	10	of	of	ADP
cjgl-2651	795	11	property	property	NOUN
cjgl-2651	795	12	.	.	PUNCT
cjgl-2651	796	1	for	for	ADP
cjgl-2651	796	2	instance	instance	NOUN
cjgl-2651	796	3	,	,	PUNCT
cjgl-2651	796	4	if	if	SCONJ
cjgl-2651	796	5	136	136	NUM
cjgl-2651	796	6	see	see	VERB
cjgl-2651	796	7	i.r.c	i.r.c	NOUN
cjgl-2651	796	8	.	.	PUNCT
cjgl-2651	797	1	§	§	PROPN
cjgl-2651	797	2	152	152	NUM
cjgl-2651	797	3	.	.	PUNCT
cjgl-2651	798	1	'	'	NUM
cjgl-2651	798	2	31	31	NUM
cjgl-2651	798	3	see	see	VERB
cjgl-2651	798	4	supra	supra	ADJ
cjgl-2651	798	5	text	text	NOUN
cjgl-2651	798	6	accompanying	accompanying	ADJ
cjgl-2651	798	7	notes	note	NOUN
cjgl-2651	798	8	68	68	NUM
cjgl-2651	798	9	-	-	SYM
cjgl-2651	798	10	73	73	NUM
cjgl-2651	798	11	.	.	PUNCT
cjgl-2651	799	1	columbia	columbia	PROPN
cjgl-2651	799	2	journal	journal	PROPN
cjgl-2651	799	3	of	of	ADP
cjgl-2651	799	4	gender	gender	NOUN
cjgl-2651	799	5	and	and	CCONJ
cjgl-2651	799	6	law	law	NOUN
cjgl-2651	799	7	a	a	DET
cjgl-2651	799	8	taxpayer	taxpayer	NOUN
cjgl-2651	799	9	disposes	dispose	VERB
cjgl-2651	799	10	of	of	ADP
cjgl-2651	799	11	property	property	NOUN
cjgl-2651	799	12	that	that	PRON
cjgl-2651	799	13	she	she	PRON
cjgl-2651	799	14	owns	own	VERB
cjgl-2651	799	15	,	,	PUNCT
cjgl-2651	799	16	the	the	DET
cjgl-2651	799	17	taxpayer	taxpayer	NOUN
cjgl-2651	799	18	will	will	AUX
cjgl-2651	799	19	ordinarily	ordinarily	ADV
cjgl-2651	799	20	be	be	AUX
cjgl-2651	799	21	required	require	VERB
cjgl-2651	799	22	to	to	PART
cjgl-2651	799	23	realize	realize	VERB
cjgl-2651	799	24	and	and	CCONJ
cjgl-2651	799	25	recognize	recognize	VERB
cjgl-2651	799	26	gain	gain	NOUN
cjgl-2651	799	27	or	or	CCONJ
cjgl-2651	799	28	loss	loss	NOUN
cjgl-2651	799	29	on	on	ADP
cjgl-2651	799	30	the	the	DET
cjgl-2651	799	31	transaction	transaction	NOUN
cjgl-2651	799	32	.	.	PUNCT
cjgl-2651	800	1	138	138	NUM
cjgl-2651	800	2	if	if	SCONJ
cjgl-2651	800	3	that	that	DET
cjgl-2651	800	4	property	property	NOUN
cjgl-2651	800	5	is	be	AUX
cjgl-2651	800	6	stock	stock	NOUN
cjgl-2651	800	7	and	and	CCONJ
cjgl-2651	800	8	the	the	DET
cjgl-2651	800	9	disposition	disposition	NOUN
cjgl-2651	800	10	is	be	AUX
cjgl-2651	800	11	in	in	ADP
cjgl-2651	800	12	the	the	DET
cjgl-2651	800	13	form	form	NOUN
cjgl-2651	800	14	of	of	ADP
cjgl-2651	800	15	a	a	DET
cjgl-2651	800	16	redemption	redemption	NOUN
cjgl-2651	800	17	by	by	ADP
cjgl-2651	800	18	the	the	DET
cjgl-2651	800	19	issuing	issue	VERB
cjgl-2651	800	20	corporation	corporation	NOUN
cjgl-2651	800	21	,	,	PUNCT
cjgl-2651	800	22	whether	whether	SCONJ
cjgl-2651	800	23	the	the	DET
cjgl-2651	800	24	gain	gain	NOUN
cjgl-2651	800	25	or	or	CCONJ
cjgl-2651	800	26	loss	loss	NOUN
cjgl-2651	800	27	will	will	AUX
cjgl-2651	800	28	be	be	AUX
cjgl-2651	800	29	characterized	characterize	VERB
cjgl-2651	800	30	as	as	ADP
cjgl-2651	800	31	a	a	DET
cjgl-2651	800	32	sale	sale	NOUN
cjgl-2651	800	33	or	or	CCONJ
cjgl-2651	800	34	exchange	exchange	NOUN
cjgl-2651	800	35	(	(	PUNCT
cjgl-2651	800	36	with	with	ADP
cjgl-2651	800	37	one	one	NUM
cjgl-2651	800	38	set	set	NOUN
cjgl-2651	800	39	of	of	ADP
cjgl-2651	800	40	tax	tax	NOUN
cjgl-2651	800	41	consequences	consequence	NOUN
cjgl-2651	800	42	)	)	PUNCT
cjgl-2651	800	43	or	or	CCONJ
cjgl-2651	800	44	as	as	ADP
cjgl-2651	800	45	a	a	DET
cjgl-2651	800	46	distribution	distribution	NOUN
cjgl-2651	800	47	taxable	taxable	ADJ
cjgl-2651	800	48	under	under	ADP
cjgl-2651	800	49	§	§	PROPN
cjgl-2651	800	50	301	301	NUM
cjgl-2651	800	51	(	(	PUNCT
cjgl-2651	800	52	with	with	ADP
cjgl-2651	800	53	a	a	DET
cjgl-2651	800	54	different	different	ADJ
cjgl-2651	800	55	set	set	NOUN
cjgl-2651	800	56	of	of	ADP
cjgl-2651	800	57	tax	tax	NOUN
cjgl-2651	800	58	consequences	consequence	NOUN
cjgl-2651	800	59	)	)	PUNCT
cjgl-2651	800	60	will	will	AUX
cjgl-2651	800	61	often	often	ADV
cjgl-2651	800	62	depend	depend	VERB
cjgl-2651	800	63	upon	upon	SCONJ
cjgl-2651	800	64	the	the	DET
cjgl-2651	800	65	amount	amount	NOUN
cjgl-2651	800	66	of	of	ADP
cjgl-2651	800	67	stock	stock	NOUN
cjgl-2651	800	68	in	in	ADP
cjgl-2651	800	69	the	the	DET
cjgl-2651	800	70	corporation	corporation	NOUN
cjgl-2651	800	71	that	that	PRON
cjgl-2651	800	72	the	the	DET
cjgl-2651	800	73	taxpayer	taxpayer	NOUN
cjgl-2651	800	74	continues	continue	VERB
cjgl-2651	800	75	to	to	PART
cjgl-2651	800	76	own	own	VERB
cjgl-2651	800	77	after	after	ADP
cjgl-2651	800	78	the	the	DET
cjgl-2651	800	79	disposition	disposition	NOUN
cjgl-2651	800	80	.	.	PUNCT
cjgl-2651	801	1	139	139	NUM
cjgl-2651	801	2	this	this	PRON
cjgl-2651	801	3	is	be	AUX
cjgl-2651	801	4	but	but	CCONJ
cjgl-2651	801	5	one	one	NUM
cjgl-2651	801	6	example	example	NOUN
cjgl-2651	801	7	of	of	ADP
cjgl-2651	801	8	the	the	DET
cjgl-2651	801	9	myriad	myriad	ADJ
cjgl-2651	801	10	ways	way	NOUN
cjgl-2651	801	11	in	in	ADP
cjgl-2651	801	12	which	which	PRON
cjgl-2651	801	13	property	property	NOUN
cjgl-2651	801	14	ownership	ownership	NOUN
cjgl-2651	801	15	is	be	AUX
cjgl-2651	801	16	relevant	relevant	ADJ
cjgl-2651	801	17	to	to	ADP
cjgl-2651	801	18	determining	determine	VERB
cjgl-2651	801	19	the	the	DET
cjgl-2651	801	20	tax	tax	NOUN
cjgl-2651	801	21	consequences	consequence	NOUN
cjgl-2651	801	22	of	of	ADP
cjgl-2651	801	23	a	a	DET
cjgl-2651	801	24	financial	financial	ADJ
cjgl-2651	801	25	arrangement	arrangement	NOUN
cjgl-2651	801	26	or	or	CCONJ
cjgl-2651	801	27	transaction	transaction	NOUN
cjgl-2651	801	28	.	.	PUNCT
cjgl-2651	802	1	on	on	ADP
cjgl-2651	802	2	a	a	DET
cjgl-2651	802	3	social	social	ADJ
cjgl-2651	802	4	or	or	CCONJ
cjgl-2651	802	5	cultural	cultural	ADJ
cjgl-2651	802	6	level	level	NOUN
cjgl-2651	802	7	,	,	PUNCT
cjgl-2651	802	8	an	an	DET
cjgl-2651	802	9	individual	individual	NOUN
cjgl-2651	802	10	may	may	AUX
cjgl-2651	802	11	be	be	AUX
cjgl-2651	802	12	indifferent	indifferent	ADJ
cjgl-2651	802	13	as	as	ADP
cjgl-2651	802	14	to	to	ADP
cjgl-2651	802	15	whether	whether	SCONJ
cjgl-2651	802	16	she	she	PRON
cjgl-2651	802	17	or	or	CCONJ
cjgl-2651	802	18	someone	someone	PRON
cjgl-2651	802	19	else	else	ADV
cjgl-2651	802	20	in	in	ADP
cjgl-2651	802	21	her	her	PRON
cjgl-2651	802	22	family	family	NOUN
cjgl-2651	802	23	is	be	AUX
cjgl-2651	802	24	considered	consider	VERB
cjgl-2651	802	25	the	the	DET
cjgl-2651	802	26	legal	legal	ADJ
cjgl-2651	802	27	owner	owner	NOUN
cjgl-2651	802	28	of	of	ADP
cjgl-2651	802	29	property	property	NOUN
cjgl-2651	802	30	.	.	PUNCT
cjgl-2651	803	1	from	from	ADP
cjgl-2651	803	2	a	a	DET
cjgl-2651	803	3	tax	tax	NOUN
cjgl-2651	803	4	perspective	perspective	NOUN
cjgl-2651	803	5	,	,	PUNCT
cjgl-2651	803	6	however	however	ADV
cjgl-2651	803	7	,	,	PUNCT
cjgl-2651	803	8	the	the	DET
cjgl-2651	803	9	individual	individual	NOUN
cjgl-2651	803	10	may	may	AUX
cjgl-2651	803	11	find	find	VERB
cjgl-2651	803	12	that	that	SCONJ
cjgl-2651	803	13	,	,	PUNCT
cjgl-2651	803	14	without	without	ADP
cjgl-2651	803	15	some	some	DET
cjgl-2651	803	16	special	special	ADJ
cjgl-2651	803	17	statutory	statutory	ADJ
cjgl-2651	803	18	accommodation	accommodation	NOUN
cjgl-2651	803	19	,	,	PUNCT
cjgl-2651	803	20	dispersing	disperse	VERB
cjgl-2651	803	21	ownership	ownership	NOUN
cjgl-2651	803	22	of	of	ADP
cjgl-2651	803	23	property	property	NOUN
cjgl-2651	803	24	within	within	ADP
cjgl-2651	803	25	her	her	PRON
cjgl-2651	803	26	family	family	NOUN
cjgl-2651	803	27	frustrates	frustrate	VERB
cjgl-2651	803	28	her	her	PRON
cjgl-2651	803	29	ability	ability	NOUN
cjgl-2651	803	30	to	to	PART
cjgl-2651	803	31	obtain	obtain	VERB
cjgl-2651	803	32	an	an	DET
cjgl-2651	803	33	intended	intend	VERB
cjgl-2651	803	34	tax	tax	NOUN
cjgl-2651	803	35	benefit	benefit	NOUN
cjgl-2651	803	36	or	or	CCONJ
cjgl-2651	803	37	,	,	PUNCT
cjgl-2651	803	38	alternatively	alternatively	ADV
cjgl-2651	803	39	,	,	PUNCT
cjgl-2651	803	40	opens	open	VERB
cjgl-2651	803	41	the	the	DET
cjgl-2651	803	42	door	door	NOUN
cjgl-2651	803	43	to	to	ADP
cjgl-2651	803	44	potential	potential	ADJ
cjgl-2651	803	45	abuse	abuse	NOUN
cjgl-2651	803	46	of	of	ADP
cjgl-2651	803	47	the	the	DET
cjgl-2651	803	48	code	code	NOUN
cjgl-2651	803	49	.	.	PUNCT
cjgl-2651	804	1	140	140	NUM
cjgl-2651	804	2	in	in	ADP
cjgl-2651	804	3	an	an	DET
cjgl-2651	804	4	attempt	attempt	NOUN
cjgl-2651	804	5	to	to	PART
cjgl-2651	804	6	facilitate	facilitate	VERB
cjgl-2651	804	7	the	the	DET
cjgl-2651	804	8	delivery	delivery	NOUN
cjgl-2651	804	9	of	of	ADP
cjgl-2651	804	10	tax	tax	NOUN
cjgl-2651	804	11	benefits	benefit	NOUN
cjgl-2651	804	12	or	or	CCONJ
cjgl-2651	804	13	to	to	PART
cjgl-2651	804	14	frustrate	frustrate	VERB
cjgl-2651	804	15	potential	potential	ADJ
cjgl-2651	804	16	abuse	abuse	NOUN
cjgl-2651	804	17	,	,	PUNCT
cjgl-2651	804	18	many	many	ADJ
cjgl-2651	804	19	code	code	NOUN
cjgl-2651	804	20	provisions	provision	NOUN
cjgl-2651	804	21	require	require	VERB
cjgl-2651	804	22	taxpayers	taxpayer	NOUN
cjgl-2651	804	23	to	to	PART
cjgl-2651	804	24	take	take	VERB
cjgl-2651	804	25	account	account	NOUN
cjgl-2651	804	26	of	of	ADP
cjgl-2651	804	27	property	property	NOUN
cjgl-2651	804	28	owned	own	VERB
cjgl-2651	804	29	by	by	ADP
cjgl-2651	804	30	family	family	NOUN
cjgl-2651	804	31	members	member	NOUN
cjgl-2651	804	32	when	when	SCONJ
cjgl-2651	804	33	determining	determine	VERB
cjgl-2651	804	34	the	the	DET
cjgl-2651	804	35	tax	tax	NOUN
cjgl-2651	804	36	treatment	treatment	NOUN
cjgl-2651	804	37	of	of	ADP
cjgl-2651	804	38	their	their	PRON
cjgl-2651	804	39	own	own	ADJ
cjgl-2651	804	40	financial	financial	ADJ
cjgl-2651	804	41	transactions	transaction	NOUN
cjgl-2651	804	42	or	or	CCONJ
cjgl-2651	804	43	arrangements	arrangement	NOUN
cjgl-2651	804	44	.	.	PUNCT
cjgl-2651	805	1	for	for	ADP
cjgl-2651	805	2	instance	instance	NOUN
cjgl-2651	805	3	,	,	PUNCT
cjgl-2651	805	4	in	in	ADP
cjgl-2651	805	5	determining	determine	VERB
cjgl-2651	805	6	whether	whether	SCONJ
cjgl-2651	805	7	the	the	DET
cjgl-2651	805	8	redemption	redemption	NOUN
cjgl-2651	805	9	of	of	ADP
cjgl-2651	805	10	corporate	corporate	ADJ
cjgl-2651	805	11	stock	stock	NOUN
cjgl-2651	805	12	described	describe	VERB
cjgl-2651	805	13	in	in	ADP
cjgl-2651	805	14	the	the	DET
cjgl-2651	805	15	previous	previous	ADJ
cjgl-2651	805	16	paragraph	paragraph	NOUN
cjgl-2651	805	17	will	will	AUX
cjgl-2651	805	18	be	be	AUX
cjgl-2651	805	19	treated	treat	VERB
cjgl-2651	805	20	as	as	ADP
cjgl-2651	805	21	a	a	DET
cjgl-2651	805	22	sale	sale	NOUN
cjgl-2651	805	23	or	or	CCONJ
cjgl-2651	805	24	exchange	exchange	NOUN
cjgl-2651	805	25	or	or	CCONJ
cjgl-2651	805	26	as	as	ADP
cjgl-2651	805	27	a	a	DET
cjgl-2651	805	28	distribution	distribution	NOUN
cjgl-2651	805	29	taxable	taxable	ADJ
cjgl-2651	805	30	under	under	ADP
cjgl-2651	805	31	§	§	PROPN
cjgl-2651	805	32	301	301	NUM
cjgl-2651	805	33	,	,	PUNCT
cjgl-2651	805	34	the	the	DET
cjgl-2651	805	35	redeeming	redeem	VERB
cjgl-2651	805	36	shareholder	shareholder	NOUN
cjgl-2651	805	37	must	must	AUX
cjgl-2651	805	38	,	,	PUNCT
cjgl-2651	805	39	in	in	ADP
cjgl-2651	805	40	most	most	ADJ
cjgl-2651	805	41	cases	case	NOUN
cjgl-2651	805	42	,	,	PUNCT
cjgl-2651	805	43	not	not	PART
cjgl-2651	805	44	only	only	ADV
cjgl-2651	805	45	take	take	VERB
cjgl-2651	805	46	into	into	ADP
cjgl-2651	805	47	account	account	NOUN
cjgl-2651	805	48	stock	stock	NOUN
cjgl-2651	805	49	that	that	PRON
cjgl-2651	805	50	she	she	PRON
cjgl-2651	805	51	herself	herself	PRON
cjgl-2651	805	52	owns	own	VERB
cjgl-2651	805	53	following	follow	VERB
cjgl-2651	805	54	the	the	DET
cjgl-2651	805	55	redemption	redemption	NOUN
cjgl-2651	805	56	,	,	PUNCT
cjgl-2651	805	57	but	but	CCONJ
cjgl-2651	805	58	also	also	ADV
cjgl-2651	805	59	stock	stock	NOUN
cjgl-2651	805	60	owned	own	VERB
cjgl-2651	805	61	by	by	ADP
cjgl-2651	805	62	members	member	NOUN
cjgl-2651	805	63	of	of	ADP
cjgl-2651	805	64	her	her	PRON
cjgl-2651	805	65	family	family	NOUN
cjgl-2651	805	66	(	(	PUNCT
cjgl-2651	805	67	and	and	CCONJ
cjgl-2651	805	68	certain	certain	ADJ
cjgl-2651	805	69	entities	entity	NOUN
cjgl-2651	805	70	,	,	PUNCT
cjgl-2651	805	71	too	too	ADV
cjgl-2651	805	72	)	)	PUNCT
cjgl-2651	805	73	.	.	PUNCT
cjgl-2651	806	1	141	141	NUM
cjgl-2651	806	2	in	in	ADP
cjgl-2651	806	3	this	this	DET
cjgl-2651	806	4	part	part	NOUN
cjgl-2651	806	5	,	,	PUNCT
cjgl-2651	806	6	i	i	PRON
cjgl-2651	806	7	will	will	AUX
cjgl-2651	806	8	first	first	ADV
cjgl-2651	806	9	describe	describe	VERB
cjgl-2651	806	10	the	the	DET
cjgl-2651	806	11	identification	identification	NOUN
cjgl-2651	806	12	and	and	CCONJ
cjgl-2651	806	13	documentation	documentation	NOUN
cjgl-2651	806	14	requirements	requirement	NOUN
cjgl-2651	806	15	that	that	PRON
cjgl-2651	806	16	attach	attach	VERB
cjgl-2651	806	17	to	to	ADP
cjgl-2651	806	18	the	the	DET
cjgl-2651	806	19	§	§	PROPN
cjgl-2651	806	20	267	267	NUM
cjgl-2651	806	21	and	and	CCONJ
cjgl-2651	806	22	§	§	PROPN
cjgl-2651	806	23	3	3	NUM
cjgl-2651	806	24	18	18	NUM
cjgl-2651	806	25	attribution	attribution	NOUN
cjgl-2651	806	26	rules	rule	NOUN
cjgl-2651	806	27	,	,	PUNCT
cjgl-2651	806	28	which	which	PRON
cjgl-2651	806	29	are	be	AUX
cjgl-2651	806	30	,	,	PUNCT
cjgl-2651	806	31	by	by	ADP
cjgl-2651	806	32	far	far	ADV
cjgl-2651	806	33	,	,	PUNCT
cjgl-2651	806	34	the	the	DET
cjgl-2651	806	35	most	most	ADV
cjgl-2651	806	36	commonly	commonly	ADV
cjgl-2651	806	37	138	138	NUM
cjgl-2651	806	38	i.r.c	i.r.c	NOUN
cjgl-2651	806	39	.	.	PUNCT
cjgl-2651	807	1	§	§	PROPN
cjgl-2651	807	2	1001(a	1001(a	PROPN
cjgl-2651	807	3	)	)	PUNCT
cjgl-2651	807	4	,	,	PUNCT
cjgl-2651	807	5	(	(	PUNCT
cjgl-2651	807	6	c	c	NOUN
cjgl-2651	807	7	)	)	PUNCT
cjgl-2651	807	8	.	.	PUNCT
cjgl-2651	808	1	139	139	NUM
cjgl-2651	809	1	i	i	PRON
cjgl-2651	809	2	d.	d.	PROPN
cjgl-2651	809	3	§	§	PROPN
cjgl-2651	809	4	302	302	NUM
cjgl-2651	809	5	.	.	PUNCT
cjgl-2651	809	6	140	140	NUM
cjgl-2651	809	7	see	see	VERB
cjgl-2651	809	8	supra	supra	PROPN
cjgl-2651	809	9	note	note	PROPN
cjgl-2651	809	10	4	4	NUM
cjgl-2651	809	11	.	.	SYM
cjgl-2651	809	12	141	141	NUM
cjgl-2651	809	13	i.r.c	i.r.c	NOUN
cjgl-2651	809	14	.	.	PUNCT
cjgl-2651	810	1	§	§	PROPN
cjgl-2651	810	2	302(c	302(c	PROPN
cjgl-2651	810	3	)	)	PUNCT
cjgl-2651	810	4	.	.	PUNCT
cjgl-2651	811	1	22.2	22.2	NUM
cjgl-2651	811	2	columbia	columbia	PROPN
cjgl-2651	811	3	journal	journal	NOUN
cjgl-2651	811	4	of	of	ADP
cjgl-2651	811	5	gender	gender	NOUN
cjgl-2651	811	6	and	and	CCONJ
cjgl-2651	811	7	law	law	NOUN
cjgl-2651	811	8	encountered	encounter	VERB
cjgl-2651	811	9	attribution	attribution	NOUN
cjgl-2651	811	10	rules	rule	NOUN
cjgl-2651	811	11	in	in	ADP
cjgl-2651	811	12	the	the	DET
cjgl-2651	811	13	code	code	NOUN
cjgl-2651	811	14	.	.	PUNCT
cjgl-2651	812	1	then	then	ADV
cjgl-2651	812	2	i	i	PRON
cjgl-2651	812	3	will	will	AUX
cjgl-2651	812	4	describe	describe	VERB
cjgl-2651	812	5	the	the	DET
cjgl-2651	812	6	small	small	ADJ
cjgl-2651	812	7	group	group	NOUN
cjgl-2651	812	8	of	of	ADP
cjgl-2651	812	9	provisions	provision	NOUN
cjgl-2651	812	10	that	that	PRON
cjgl-2651	812	11	contain	contain	VERB
cjgl-2651	812	12	their	their	PRON
cjgl-2651	812	13	own	own	ADJ
cjgl-2651	812	14	unique	unique	ADJ
cjgl-2651	812	15	attribution	attribution	NOUN
cjgl-2651	812	16	rules	rule	NOUN
cjgl-2651	812	17	.	.	PUNCT
cjgl-2651	813	1	with	with	ADP
cjgl-2651	813	2	the	the	DET
cjgl-2651	813	3	necessary	necessary	ADJ
cjgl-2651	813	4	background	background	NOUN
cjgl-2651	813	5	in	in	ADP
cjgl-2651	813	6	place	place	NOUN
cjgl-2651	813	7	,	,	PUNCT
cjgl-2651	813	8	i	i	PRON
cjgl-2651	813	9	will	will	AUX
cjgl-2651	813	10	turn	turn	VERB
cjgl-2651	813	11	in	in	ADP
cjgl-2651	813	12	the	the	DET
cjgl-2651	813	13	final	final	ADJ
cjgl-2651	813	14	section	section	NOUN
cjgl-2651	813	15	of	of	ADP
cjgl-2651	813	16	this	this	DET
cjgl-2651	813	17	part	part	NOUN
cjgl-2651	813	18	to	to	ADP
cjgl-2651	813	19	comparing	compare	VERB
cjgl-2651	813	20	and	and	CCONJ
cjgl-2651	813	21	contrasting	contrast	VERB
cjgl-2651	813	22	the	the	DET
cjgl-2651	813	23	identification	identification	NOUN
cjgl-2651	813	24	and	and	CCONJ
cjgl-2651	813	25	documentation	documentation	NOUN
cjgl-2651	813	26	requirements	requirement	NOUN
cjgl-2651	813	27	that	that	PRON
cjgl-2651	813	28	apply	apply	VERB
cjgl-2651	813	29	to	to	ADP
cjgl-2651	813	30	the	the	DET
cjgl-2651	813	31	attribution	attribution	NOUN
cjgl-2651	813	32	rules	rule	VERB
cjgl-2651	813	33	with	with	ADP
cjgl-2651	813	34	those	those	PRON
cjgl-2651	813	35	discussed	discuss	VERB
cjgl-2651	813	36	in	in	ADP
cjgl-2651	813	37	part	part	NOUN
cjgl-2651	813	38	11	11	NUM
cjgl-2651	813	39	(	(	PUNCT
cjgl-2651	813	40	and	and	CCONJ
cjgl-2651	813	41	,	,	PUNCT
cjgl-2651	813	42	to	to	ADP
cjgl-2651	813	43	a	a	DET
cjgl-2651	813	44	lesser	less	ADJ
cjgl-2651	813	45	extent	extent	NOUN
cjgl-2651	813	46	,	,	PUNCT
cjgl-2651	813	47	part	part	NOUN
cjgl-2651	813	48	i	i	NOUN
cjgl-2651	813	49	)	)	PUNCT
cjgl-2651	813	50	of	of	ADP
cjgl-2651	813	51	this	this	DET
cjgl-2651	813	52	article	article	NOUN
cjgl-2651	813	53	.	.	PUNCT
cjgl-2651	814	1	a.	a.	PROPN
cjgl-2651	814	2	the	the	DET
cjgl-2651	814	3	§	§	PROPN
cjgl-2651	814	4	267	267	NUM
cjgl-2651	814	5	and	and	CCONJ
cjgl-2651	814	6	§	§	PROPN
cjgl-2651	814	7	318	318	NUM
cjgl-2651	814	8	attribution	attribution	NOUN
cjgl-2651	814	9	rules	rule	VERB
cjgl-2651	814	10	3	3	NUM
cjgl-2651	814	11	.	.	PUNCT
cjgl-2651	815	1	no	no	DET
cjgl-2651	815	2	documentation	documentation	NOUN
cjgl-2651	815	3	required	require	VERB
cjgl-2651	815	4	the	the	DET
cjgl-2651	815	5	primary	primary	ADJ
cjgl-2651	815	6	code	code	NOUN
cjgl-2651	815	7	sections	section	NOUN
cjgl-2651	815	8	that	that	PRON
cjgl-2651	815	9	attribute	attribute	VERB
cjgl-2651	815	10	ownership	ownership	NOUN
cjgl-2651	815	11	of	of	ADP
cjgl-2651	815	12	property	property	NOUN
cjgl-2651	815	13	from	from	ADP
cjgl-2651	815	14	one	one	NUM
cjgl-2651	815	15	taxpayer	taxpayer	NOUN
cjgl-2651	815	16	to	to	ADP
cjgl-2651	815	17	another	another	PRON
cjgl-2651	815	18	are	be	AUX
cjgl-2651	815	19	§	§	ADJ
cjgl-2651	815	20	§	§	PROPN
cjgl-2651	815	21	267	267	NUM
cjgl-2651	815	22	and	and	CCONJ
cjgl-2651	815	23	318	318	NUM
cjgl-2651	815	24	.	.	PUNCT
cjgl-2651	816	1	each	each	PRON
cjgl-2651	816	2	contains	contain	VERB
cjgl-2651	816	3	a	a	DET
cjgl-2651	816	4	set	set	NOUN
cjgl-2651	816	5	of	of	ADP
cjgl-2651	816	6	attribution	attribution	NOUN
cjgl-2651	816	7	rules	rule	NOUN
cjgl-2651	816	8	that	that	PRON
cjgl-2651	816	9	treats	treat	VERB
cjgl-2651	816	10	an	an	DET
cjgl-2651	816	11	individual	individual	ADJ
cjgl-2651	816	12	taxpayer	taxpayer	NOUN
cjgl-2651	816	13	as	as	SCONJ
cjgl-2651	816	14	if	if	SCONJ
cjgl-2651	816	15	she	she	PRON
cjgl-2651	816	16	owned	own	VERB
cjgl-2651	816	17	property	property	NOUN
cjgl-2651	816	18	that	that	PRON
cjgl-2651	816	19	is	be	AUX
cjgl-2651	816	20	actually	actually	ADV
cjgl-2651	816	21	owned	own	VERB
cjgl-2651	816	22	by	by	ADP
cjgl-2651	816	23	her	her	PRON
cjgl-2651	816	24	family	family	NOUN
cjgl-2651	816	25	members	member	NOUN
cjgl-2651	816	26	or	or	CCONJ
cjgl-2651	816	27	by	by	ADP
cjgl-2651	816	28	certain	certain	ADJ
cjgl-2651	816	29	entities	entity	NOUN
cjgl-2651	816	30	.	.	PUNCT
cjgl-2651	817	1	neither	neither	PRON
cjgl-2651	817	2	of	of	ADP
cjgl-2651	817	3	these	these	DET
cjgl-2651	817	4	provisions	provision	NOUN
cjgl-2651	817	5	requires	require	VERB
cjgl-2651	817	6	a	a	DET
cjgl-2651	817	7	taxpayer	taxpayer	NOUN
cjgl-2651	817	8	to	to	PART
cjgl-2651	817	9	identify	identify	VERB
cjgl-2651	817	10	or	or	CCONJ
cjgl-2651	817	11	document	document	VERB
cjgl-2651	817	12	family	family	NOUN
cjgl-2651	817	13	members	member	NOUN
cjgl-2651	817	14	to	to	ADP
cjgl-2651	817	15	or	or	CCONJ
cjgl-2651	817	16	from	from	ADP
cjgl-2651	817	17	whom	whom	PRON
cjgl-2651	817	18	the	the	DET
cjgl-2651	817	19	ownership	ownership	NOUN
cjgl-2651	817	20	of	of	ADP
cjgl-2651	817	21	property	property	NOUN
cjgl-2651	817	22	is	be	AUX
cjgl-2651	817	23	attributed	attribute	VERB
cjgl-2651	817	24	.	.	PUNCT
cjgl-2651	818	1	in	in	ADP
cjgl-2651	818	2	the	the	DET
cjgl-2651	818	3	vast	vast	ADJ
cjgl-2651	818	4	majority	majority	NOUN
cjgl-2651	818	5	of	of	ADP
cjgl-2651	818	6	cases	case	NOUN
cjgl-2651	818	7	,	,	PUNCT
cjgl-2651	818	8	the	the	DET
cjgl-2651	818	9	substantive	substantive	ADJ
cjgl-2651	818	10	code	code	NOUN
cjgl-2651	818	11	provisions	provision	NOUN
cjgl-2651	818	12	that	that	PRON
cjgl-2651	818	13	incorporate	incorporate	VERB
cjgl-2651	818	14	these	these	DET
cjgl-2651	818	15	attribution	attribution	NOUN
cjgl-2651	818	16	rules	rule	NOUN
cjgl-2651	818	17	by	by	ADP
cjgl-2651	818	18	reference	reference	NOUN
cjgl-2651	818	19	do	do	AUX
cjgl-2651	818	20	not	not	PART
cjgl-2651	818	21	contain	contain	VERB
cjgl-2651	818	22	identification	identification	NOUN
cjgl-2651	818	23	or	or	CCONJ
cjgl-2651	818	24	documentation	documentation	NOUN
cjgl-2651	818	25	requirements	requirement	NOUN
cjgl-2651	818	26	either	either	ADV
cjgl-2651	818	27	.	.	PUNCT
cjgl-2651	819	1	indeed	indeed	ADV
cjgl-2651	819	2	,	,	PUNCT
cjgl-2651	819	3	the	the	DET
cjgl-2651	819	4	following	follow	VERB
cjgl-2651	819	5	is	be	AUX
cjgl-2651	819	6	a	a	DET
cjgl-2651	819	7	list	list	NOUN
cjgl-2651	819	8	of	of	ADP
cjgl-2651	819	9	some	some	DET
cjgl-2651	819	10	sixty	sixty	ADJ
cjgl-2651	819	11	instances	instance	NOUN
cjgl-2651	819	12	of	of	ADP
cjgl-2651	819	13	provisions	provision	NOUN
cjgl-2651	819	14	that	that	PRON
cjgl-2651	819	15	incorporate	incorporate	VERB
cjgl-2651	819	16	the	the	DET
cjgl-2651	819	17	attribution	attribution	NOUN
cjgl-2651	819	18	rules	rule	NOUN
cjgl-2651	819	19	of	of	ADP
cjgl-2651	819	20	§	§	PROPN
cjgl-2651	819	21	267	267	NUM
cjgl-2651	819	22	or	or	CCONJ
cjgl-2651	819	23	§	§	PROPN
cjgl-2651	819	24	318	318	NUM
cjgl-2651	819	25	by	by	ADP
cjgl-2651	819	26	reference	reference	NOUN
cjgl-2651	819	27	but	but	CCONJ
cjgl-2651	819	28	impose	impose	VERB
cjgl-2651	819	29	no	no	DET
cjgl-2651	819	30	identification	identification	NOUN
cjgl-2651	819	31	or	or	CCONJ
cjgl-2651	819	32	documentation	documentation	NOUN
cjgl-2651	819	33	requirements	requirement	NOUN
cjgl-2651	819	34	regarding	regard	VERB
cjgl-2651	819	35	relationships	relationship	NOUN
cjgl-2651	819	36	that	that	PRON
cjgl-2651	819	37	give	give	VERB
cjgl-2651	819	38	rise	rise	NOUN
cjgl-2651	819	39	to	to	ADP
cjgl-2651	819	40	the	the	DET
cjgl-2651	819	41	constructive	constructive	ADJ
cjgl-2651	819	42	ownership	ownership	NOUN
cjgl-2651	819	43	of	of	ADP
cjgl-2651	819	44	property	property	NOUN
cjgl-2651	819	45	:	:	PUNCT
cjgl-2651	819	46	sections	section	NOUN
cjgl-2651	819	47	45a	45a	NUM
cjgl-2651	819	48	,	,	PUNCT
cjgl-2651	819	49	51	51	NUM
cjgl-2651	819	50	,	,	PUNCT
cjgl-2651	819	51	1396	1396	NUM
cjgl-2651	819	52	,	,	PUNCT
cjgl-2651	819	53	and	and	CCONJ
cjgl-2651	819	54	1400h	1400h	NUM
cjgl-2651	819	55	(	(	PUNCT
cjgl-2651	819	56	disallowing	disallow	VERB
cjgl-2651	819	57	the	the	DET
cjgl-2651	819	58	indian	indian	ADJ
cjgl-2651	819	59	employment	employment	NOUN
cjgl-2651	819	60	,	,	PUNCT
cjgl-2651	819	61	work	work	NOUN
cjgl-2651	819	62	opportunity	opportunity	NOUN
cjgl-2651	819	63	,	,	PUNCT
cjgl-2651	819	64	empowerment	empowerment	NOUN
cjgl-2651	819	65	zone	zone	NOUN
cjgl-2651	819	66	,	,	PUNCT
cjgl-2651	819	67	and	and	CCONJ
cjgl-2651	819	68	renewal	renewal	NOUN
cjgl-2651	819	69	community	community	NOUN
cjgl-2651	819	70	employment	employment	NOUN
cjgl-2651	819	71	credits	credit	NOUN
cjgl-2651	819	72	for	for	ADP
cjgl-2651	819	73	wages	wage	NOUN
cjgl-2651	819	74	paid	pay	VERB
cjgl-2651	819	75	to	to	ADP
cjgl-2651	819	76	related	related	ADJ
cjgl-2651	819	77	persons	person	NOUN
cjgl-2651	819	78	and	and	CCONJ
cjgl-2651	819	79	certain	certain	ADJ
cjgl-2651	819	80	owners	owner	NOUN
cjgl-2651	819	81	of	of	ADP
cjgl-2651	819	82	the	the	DET
cjgl-2651	819	83	business)142	business)142	NUM
cjgl-2651	819	84	142	142	NUM
cjgl-2651	819	85	i	i	PROPN
cjgl-2651	819	86	d.	d.	PROPN
cjgl-2651	819	87	§	§	PROPN
cjgl-2651	819	88	§	§	PROPN
cjgl-2651	819	89	45a(c)(5	45a(c)(5	PROPN
cjgl-2651	819	90	)	)	PUNCT
cjgl-2651	819	91	,	,	PUNCT
cjgl-2651	819	92	51(i)(1	51(i)(1	NUM
cjgl-2651	819	93	)	)	PUNCT
cjgl-2651	819	94	,	,	PUNCT
cjgl-2651	819	95	1396(d)(2	1396(d)(2	NUM
cjgl-2651	819	96	)	)	PUNCT
cjgl-2651	819	97	,	,	PUNCT
cjgl-2651	819	98	1400h	1400h	NUM
cjgl-2651	819	99	;	;	PUNCT
cjgl-2651	819	100	see	see	VERB
cjgl-2651	819	101	i.r.s	i.r.s	PROPN
cjgl-2651	819	102	.	.	PUNCT
cjgl-2651	820	1	form	form	NOUN
cjgl-2651	820	2	5584	5584	NUM
cjgl-2651	820	3	:	:	PUNCT
cjgl-2651	820	4	work	work	NOUN
cjgl-2651	820	5	opportunity	opportunity	NOUN
cjgl-2651	820	6	credit	credit	NOUN
cjgl-2651	820	7	(	(	PUNCT
cjgl-2651	820	8	2009	2009	NUM
cjgl-2651	820	9	)	)	PUNCT
cjgl-2651	820	10	(	(	PUNCT
cjgl-2651	820	11	requiring	require	VERB
cjgl-2651	820	12	no	no	DET
cjgl-2651	820	13	reporting	reporting	NOUN
cjgl-2651	820	14	regarding	regard	VERB
cjgl-2651	820	15	the	the	DET
cjgl-2651	820	16	relationship	relationship	NOUN
cjgl-2651	820	17	between	between	ADP
cjgl-2651	820	18	the	the	DET
cjgl-2651	820	19	taxpayer	taxpayer	NOUN
cjgl-2651	820	20	claiming	claim	VERB
cjgl-2651	820	21	the	the	DET
cjgl-2651	820	22	credit	credit	NOUN
cjgl-2651	820	23	and	and	CCONJ
cjgl-2651	820	24	the	the	DET
cjgl-2651	820	25	persons	person	NOUN
cjgl-2651	820	26	with	with	ADP
cjgl-2651	820	27	respect	respect	NOUN
cjgl-2651	820	28	to	to	ADP
cjgl-2651	820	29	whom	whom	PRON
cjgl-2651	820	30	the	the	DET
cjgl-2651	820	31	credit	credit	NOUN
cjgl-2651	820	32	is	be	AUX
cjgl-2651	820	33	being	be	AUX
cjgl-2651	820	34	claimed	claim	VERB
cjgl-2651	820	35	)	)	PUNCT
cjgl-2651	820	36	;	;	PUNCT
cjgl-2651	820	37	i.r.s	i.r.s	PROPN
cjgl-2651	820	38	.	.	PUNCT
cjgl-2651	821	1	form	form	NOUN
cjgl-2651	821	2	8844	8844	NUM
cjgl-2651	821	3	:	:	PUNCT
cjgl-2651	821	4	empowerment	empowerment	NOUN
cjgl-2651	821	5	zone	zone	NOUN
cjgl-2651	821	6	and	and	CCONJ
cjgl-2651	821	7	renewal	renewal	NOUN
cjgl-2651	821	8	community	community	NOUN
cjgl-2651	821	9	employment	employment	NOUN
cjgl-2651	821	10	credit	credit	NOUN
cjgl-2651	821	11	(	(	PUNCT
cjgl-2651	821	12	2009	2009	NUM
cjgl-2651	821	13	)	)	PUNCT
cjgl-2651	821	14	(	(	PUNCT
cjgl-2651	821	15	same	same	ADJ
cjgl-2651	821	16	,	,	PUNCT
cjgl-2651	821	17	and	and	CCONJ
cjgl-2651	821	18	also	also	ADV
cjgl-2651	821	19	not	not	PART
cjgl-2651	821	20	requiring	require	VERB
cjgl-2651	821	21	reporting	reporting	NOUN
cjgl-2651	821	22	regarding	regard	VERB
cjgl-2651	821	23	the	the	DET
cjgl-2651	821	24	ownership	ownership	NOUN
cjgl-2651	821	25	of	of	ADP
cjgl-2651	821	26	the	the	DET
cjgl-2651	821	27	business	business	NOUN
cjgl-2651	821	28	by	by	ADP
cjgl-2651	821	29	individuals	individual	NOUN
cjgl-2651	821	30	who	who	PRON
cjgl-2651	821	31	are	be	AUX
cjgl-2651	821	32	treated	treat	VERB
cjgl-2651	821	33	as	as	ADP
cjgl-2651	821	34	qualified	qualified	ADJ
cjgl-2651	821	35	employees	employee	NOUN
cjgl-2651	821	36	)	)	PUNCT
cjgl-2651	821	37	;	;	PUNCT
cjgl-2651	821	38	i.r.s	i.r.s	PROPN
cjgl-2651	821	39	.	.	PUNCT
cjgl-2651	822	1	form	form	PROPN
cjgl-2651	822	2	8845	8845	NUM
cjgl-2651	822	3	:	:	PUNCT
cjgl-2651	822	4	indian	indian	ADJ
cjgl-2651	822	5	employment	employment	NOUN
cjgl-2651	822	6	credit	credit	NOUN
cjgl-2651	822	7	(	(	PUNCT
cjgl-2651	822	8	2009	2009	NUM
cjgl-2651	822	9	)	)	PUNCT
cjgl-2651	822	10	(	(	PUNCT
cjgl-2651	822	11	same	same	ADJ
cjgl-2651	822	12	)	)	PUNCT
cjgl-2651	822	13	.	.	PUNCT
cjgl-2651	823	1	columbia	columbia	PROPN
cjgl-2651	823	2	journal	journal	PROPN
cjgl-2651	823	3	of	of	ADP
cjgl-2651	823	4	gender	gender	NOUN
cjgl-2651	823	5	and	and	CCONJ
cjgl-2651	823	6	law	law	NOUN
cjgl-2651	823	7	*	*	PUNCT
cjgl-2651	823	8	section	section	NOUN
cjgl-2651	823	9	45f	45f	NOUN
cjgl-2651	823	10	(	(	PUNCT
cjgl-2651	823	11	disallowing	disallow	VERB
cjgl-2651	823	12	the	the	DET
cjgl-2651	823	13	employer	employer	NOUN
cjgl-2651	823	14	-	-	PUNCT
cjgl-2651	823	15	provided	provide	VERB
cjgl-2651	823	16	childcare	childcare	NOUN
cjgl-2651	823	17	credit	credit	NOUN
cjgl-2651	823	18	in	in	ADP
cjgl-2651	823	19	the	the	DET
cjgl-2651	823	20	case	case	NOUN
cjgl-2651	823	21	of	of	ADP
cjgl-2651	823	22	facilities	facility	NOUN
cjgl-2651	823	23	that	that	PRON
cjgl-2651	823	24	discriminate	discriminate	VERB
cjgl-2651	823	25	in	in	ADP
cjgl-2651	823	26	favor	favor	NOUN
cjgl-2651	823	27	of	of	ADP
cjgl-2651	823	28	highly	highly	ADV
cjgl-2651	823	29	compensated	compensate	VERB
cjgl-2651	823	30	employees	employee	NOUN
cjgl-2651	823	31	and	and	CCONJ
cjgl-2651	823	32	facilities	facility	NOUN
cjgl-2651	823	33	that	that	PRON
cjgl-2651	823	34	do	do	AUX
cjgl-2651	823	35	not	not	PART
cjgl-2651	823	36	enroll	enroll	VERB
cjgl-2651	823	37	a	a	DET
cjgl-2651	823	38	sufficient	sufficient	ADJ
cjgl-2651	823	39	number	number	NOUN
cjgl-2651	823	40	of	of	ADP
cjgl-2651	823	41	employees	employee	NOUN
cjgl-2651	823	42	'	'	PART
cjgl-2651	823	43	dependents	dependent	NOUN
cjgl-2651	823	44	if	if	SCONJ
cjgl-2651	823	45	the	the	DET
cjgl-2651	823	46	facility	facility	NOUN
cjgl-2651	823	47	is	be	AUX
cjgl-2651	823	48	the	the	DET
cjgl-2651	823	49	principal	principal	ADJ
cjgl-2651	823	50	trade	trade	NOUN
cjgl-2651	823	51	or	or	CCONJ
cjgl-2651	823	52	business	business	NOUN
cjgl-2651	823	53	of	of	ADP
cjgl-2651	823	54	the	the	DET
cjgl-2651	823	55	employer	employer	NOUN
cjgl-2651	823	56	)	)	PUNCT
cjgl-2651	824	1	143	143	NUM
cjgl-2651	824	2	*	*	PUNCT
cjgl-2651	824	3	sections	section	NOUN
cjgl-2651	824	4	79	79	NUM
cjgl-2651	824	5	,	,	PUNCT
cjgl-2651	824	6	105	105	NUM
cjgl-2651	824	7	,	,	PUNCT
cjgl-2651	824	8	117	117	NUM
cjgl-2651	824	9	,	,	PUNCT
cjgl-2651	824	10	125	125	NUM
cjgl-2651	824	11	,	,	PUNCT
cjgl-2651	824	12	127	127	NUM
cjgl-2651	824	13	,	,	PUNCT
cjgl-2651	824	14	129	129	NUM
cjgl-2651	824	15	,	,	PUNCT
cjgl-2651	824	16	132	132	NUM
cjgl-2651	824	17	,	,	PUNCT
cjgl-2651	824	18	and	and	CCONJ
cjgl-2651	824	19	137	137	NUM
cjgl-2651	824	20	(	(	PUNCT
cjgl-2651	824	21	restricting	restrict	VERB
cjgl-2651	824	22	tax	tax	NOUN
cjgl-2651	824	23	benefits	benefit	NOUN
cjgl-2651	824	24	in	in	ADP
cjgl-2651	824	25	the	the	DET
cjgl-2651	824	26	case	case	NOUN
cjgl-2651	824	27	of	of	ADP
cjgl-2651	824	28	discrimination	discrimination	NOUN
cjgl-2651	824	29	143	143	PRON
cjgl-2651	824	30	i.r.c	i.r.c	NOUN
cjgl-2651	824	31	.	.	PUNCT
cjgl-2651	825	1	§	§	PROPN
cjgl-2651	825	2	45f(c)(2)(b	45f(c)(2)(b	PROPN
cjgl-2651	825	3	)	)	PUNCT
cjgl-2651	825	4	;	;	PUNCT
cjgl-2651	825	5	see	see	VERB
cjgl-2651	825	6	i.r.s	i.r.s	PROPN
cjgl-2651	825	7	.	.	PUNCT
cjgl-2651	826	1	form	form	NOUN
cjgl-2651	826	2	8882	8882	NUM
cjgl-2651	826	3	:	:	PUNCT
cjgl-2651	826	4	credit	credit	NOUN
cjgl-2651	826	5	for	for	ADP
cjgl-2651	826	6	employerprovided	employerprovide	VERB
cjgl-2651	826	7	childcare	childcare	NOUN
cjgl-2651	826	8	facilities	facility	NOUN
cjgl-2651	826	9	and	and	CCONJ
cjgl-2651	826	10	services	service	NOUN
cjgl-2651	826	11	(	(	PUNCT
cjgl-2651	826	12	2006	2006	NUM
cjgl-2651	826	13	)	)	PUNCT
cjgl-2651	826	14	(	(	PUNCT
cjgl-2651	826	15	requiring	require	VERB
cjgl-2651	826	16	no	no	DET
cjgl-2651	826	17	reporting	reporting	NOUN
cjgl-2651	826	18	regarding	regard	VERB
cjgl-2651	826	19	the	the	DET
cjgl-2651	826	20	use	use	NOUN
cjgl-2651	826	21	of	of	ADP
cjgl-2651	826	22	the	the	DET
cjgl-2651	826	23	childcare	childcare	NOUN
cjgl-2651	826	24	facility	facility	NOUN
cjgl-2651	826	25	by	by	ADP
cjgl-2651	826	26	highly	highly	ADV
cjgl-2651	826	27	compensated	compensate	VERB
cjgl-2651	826	28	employees	employee	NOUN
cjgl-2651	826	29	or	or	CCONJ
cjgl-2651	826	30	by	by	ADP
cjgl-2651	826	31	employees	employee	NOUN
cjgl-2651	826	32	'	'	PART
cjgl-2651	826	33	dependents	dependent	NOUN
cjgl-2651	826	34	)	)	PUNCT
cjgl-2651	826	35	.	.	PUNCT
cjgl-2651	827	1	columbia	columbia	PROPN
cjgl-2651	827	2	journal	journal	PROPN
cjgl-2651	827	3	of	of	ADP
cjgl-2651	827	4	gender	gender	NOUN
cjgl-2651	827	5	and	and	CCONJ
cjgl-2651	827	6	law	law	NOUN
cjgl-2651	827	7	in	in	ADP
cjgl-2651	827	8	favor	favor	NOUN
cjgl-2651	827	9	of	of	ADP
cjgl-2651	827	10	key	key	ADJ
cjgl-2651	827	11	or	or	CCONJ
cjgl-2651	827	12	highly	highly	ADV
cjgl-2651	827	13	compensated	compensated	ADJ
cjgl-2651	827	14	employees	employee	NOUN
cjgl-2651	827	15	,	,	PUNCT
cjgl-2651	827	16	which	which	PRON
cjgl-2651	827	17	include	include	VERB
cjgl-2651	827	18	certain	certain	ADJ
cjgl-2651	827	19	owners	owner	NOUN
cjgl-2651	827	20	of	of	ADP
cjgl-2651	827	21	the	the	DET
cjgl-2651	827	22	business	business	NOUN
cjgl-2651	827	23	)	)	PUNCT
cjgl-2651	827	24	44	44	NUM
cjgl-2651	827	25	'	'	SYM
cjgl-2651	827	26	4	4	NUM
cjgl-2651	827	27	i.r.c	i.r.c	NOUN
cjgl-2651	827	28	.	.	PUNCT
cjgl-2651	828	1	§	§	PROPN
cjgl-2651	828	2	§	§	PROPN
cjgl-2651	828	3	79(d	79(d	NUM
cjgl-2651	828	4	)	)	PUNCT
cjgl-2651	828	5	,	,	PUNCT
cjgl-2651	828	6	117(d)(3	117(d)(3	NUM
cjgl-2651	828	7	)	)	PUNCT
cjgl-2651	828	8	,	,	PUNCT
cjgl-2651	828	9	105(h)(5	105(h)(5	NUM
cjgl-2651	828	10	)	)	PUNCT
cjgl-2651	828	11	,	,	PUNCT
cjgl-2651	828	12	125(b)(2	125(b)(2	NUM
cjgl-2651	828	13	)	)	PUNCT
cjgl-2651	828	14	,	,	PUNCT
cjgl-2651	828	15	(	(	PUNCT
cjgl-2651	828	16	j)(3)(d)(iii)-(iv	j)(3)(d)(iii)-(iv	PROPN
cjgl-2651	828	17	)	)	PUNCT
cjgl-2651	828	18	,	,	PUNCT
cjgl-2651	828	19	127(b)(2	127(b)(2	NUM
cjgl-2651	828	20	)	)	PUNCT
cjgl-2651	828	21	,	,	PUNCT
cjgl-2651	828	22	129(d)(2	129(d)(2	NUM
cjgl-2651	828	23	)	)	PUNCT
cjgl-2651	828	24	,	,	PUNCT
cjgl-2651	828	25	1320)(6	1320)(6	NUM
cjgl-2651	828	26	)	)	PUNCT
cjgl-2651	828	27	,	,	PUNCT
cjgl-2651	828	28	137(c)(2	137(c)(2	NUM
cjgl-2651	828	29	)	)	PUNCT
cjgl-2651	828	30	;	;	PUNCT
cjgl-2651	828	31	see	see	VERB
cjgl-2651	828	32	i.r.s	i.r.s	NOUN
cjgl-2651	828	33	.	.	PUNCT
cjgl-2651	829	1	pub	pub	NOUN
cjgl-2651	829	2	.	.	PUNCT
cjgl-2651	830	1	no	no	INTJ
cjgl-2651	830	2	.	.	NOUN
cjgl-2651	831	1	15	15	NUM
cjgl-2651	831	2	-	-	SYM
cjgl-2651	831	3	b	b	NOUN
cjgl-2651	831	4	,	,	PUNCT
cjgl-2651	831	5	employer	employer	NOUN
cjgl-2651	831	6	's	's	PART
cjgl-2651	831	7	tax	tax	NOUN
cjgl-2651	831	8	guide	guide	NOUN
cjgl-2651	831	9	to	to	PART
cjgl-2651	831	10	fringe	fringe	VERB
cjgl-2651	831	11	benefits	benefit	NOUN
cjgl-2651	831	12	13	13	NUM
cjgl-2651	831	13	(	(	PUNCT
cjgl-2651	831	14	2010	2010	NUM
cjgl-2651	831	15	)	)	PUNCT
cjgl-2651	831	16	(	(	PUNCT
cjgl-2651	831	17	describing	describe	VERB
cjgl-2651	831	18	the	the	DET
cjgl-2651	831	19	application	application	NOUN
cjgl-2651	831	20	of	of	ADP
cjgl-2651	831	21	§	§	PROPN
cjgl-2651	831	22	79	79	NUM
cjgl-2651	831	23	to	to	ADP
cjgl-2651	831	24	key	key	ADJ
cjgl-2651	831	25	employees	employee	NOUN
cjgl-2651	831	26	and	and	CCONJ
cjgl-2651	831	27	making	make	VERB
cjgl-2651	831	28	no	no	DET
cjgl-2651	831	29	mention	mention	NOUN
cjgl-2651	831	30	of	of	ADP
cjgl-2651	831	31	any	any	DET
cjgl-2651	831	32	reporting	reporting	NOUN
cjgl-2651	831	33	requirement	requirement	NOUN
cjgl-2651	831	34	other	other	ADJ
cjgl-2651	831	35	than	than	ADP
cjgl-2651	831	36	including	include	VERB
cjgl-2651	831	37	the	the	DET
cjgl-2651	831	38	value	value	NOUN
cjgl-2651	831	39	of	of	ADP
cjgl-2651	831	40	group	group	NOUN
cjgl-2651	831	41	-	-	PUNCT
cjgl-2651	831	42	term	term	NOUN
cjgl-2651	831	43	life	life	NOUN
cjgl-2651	831	44	insurance	insurance	NOUN
cjgl-2651	831	45	in	in	ADP
cjgl-2651	831	46	the	the	DET
cjgl-2651	831	47	key	key	ADJ
cjgl-2651	831	48	employee	employee	NOUN
cjgl-2651	831	49	's	's	PART
cjgl-2651	831	50	wages	wage	NOUN
cjgl-2651	831	51	on	on	ADP
cjgl-2651	831	52	the	the	DET
cjgl-2651	831	53	form	form	NOUN
cjgl-2651	831	54	w-2	w-2	NOUN
cjgl-2651	831	55	)	)	PUNCT
cjgl-2651	831	56	;	;	PUNCT
cjgl-2651	831	57	i	i	PRON
cjgl-2651	831	58	d.	d.	PROPN
cjgl-2651	831	59	at	at	ADP
cjgl-2651	831	60	2	2	NUM
cjgl-2651	831	61	-	-	SYM
cjgl-2651	831	62	4	4	NUM
cjgl-2651	831	63	(	(	PUNCT
cjgl-2651	831	64	similarly	similarly	ADV
cjgl-2651	831	65	describing	describe	VERB
cjgl-2651	831	66	the	the	DET
cjgl-2651	831	67	application	application	NOUN
cjgl-2651	831	68	of	of	ADP
cjgl-2651	831	69	§	§	PROPN
cjgl-2651	831	70	125	125	NUM
cjgl-2651	831	71	but	but	CCONJ
cjgl-2651	831	72	mentioning	mention	VERB
cjgl-2651	831	73	no	no	DET
cjgl-2651	831	74	reporting	reporting	NOUN
cjgl-2651	831	75	requirements	requirement	NOUN
cjgl-2651	831	76	)	)	PUNCT
cjgl-2651	831	77	;	;	PUNCT
cjgl-2651	831	78	i	i	PRON
cjgl-2651	831	79	d.	d.	PROPN
cjgl-2651	831	80	at	at	ADP
cjgl-2651	831	81	6	6	NUM
cjgl-2651	831	82	-	-	SYM
cjgl-2651	831	83	7	7	NUM
cjgl-2651	831	84	(	(	PUNCT
cjgl-2651	831	85	similarly	similarly	ADV
cjgl-2651	831	86	describing	describe	VERB
cjgl-2651	831	87	the	the	DET
cjgl-2651	831	88	application	application	NOUN
cjgl-2651	831	89	of	of	ADP
cjgl-2651	831	90	§	§	PROPN
cjgl-2651	831	91	105	105	NUM
cjgl-2651	831	92	but	but	CCONJ
cjgl-2651	831	93	mentioning	mention	VERB
cjgl-2651	831	94	no	no	DET
cjgl-2651	831	95	reporting	reporting	NOUN
cjgl-2651	831	96	requirements	requirement	NOUN
cjgl-2651	831	97	)	)	PUNCT
cjgl-2651	831	98	;	;	PUNCT
cjgl-2651	831	99	i	i	PRON
cjgl-2651	831	100	d.	d.	PROPN
cjgl-2651	831	101	at	at	ADP
cjgl-2651	831	102	7	7	NUM
cjgl-2651	831	103	-	-	SYM
cjgl-2651	831	104	8	8	NUM
cjgl-2651	831	105	(	(	PUNCT
cjgl-2651	831	106	similarly	similarly	ADV
cjgl-2651	831	107	describing	describe	VERB
cjgl-2651	831	108	the	the	DET
cjgl-2651	831	109	application	application	NOUN
cjgl-2651	831	110	of	of	ADP
cjgl-2651	831	111	§	§	PROPN
cjgl-2651	831	112	137	137	NUM
cjgl-2651	831	113	but	but	CCONJ
cjgl-2651	831	114	mentioning	mention	VERB
cjgl-2651	831	115	no	no	DET
cjgl-2651	831	116	reporting	reporting	NOUN
cjgl-2651	831	117	requirements	requirement	NOUN
cjgl-2651	831	118	other	other	ADJ
cjgl-2651	831	119	than	than	ADP
cjgl-2651	831	120	on	on	ADP
cjgl-2651	831	121	the	the	DET
cjgl-2651	831	122	form	form	NOUN
cjgl-2651	831	123	w-2	w-2	NOUN
cjgl-2651	831	124	)	)	PUNCT
cjgl-2651	831	125	;	;	PUNCT
cjgl-2651	831	126	i	i	PRON
cjgl-2651	831	127	d.	d.	PROPN
cjgl-2651	831	128	at	at	ADP
cjgl-2651	831	129	8	8	NUM
cjgl-2651	831	130	-	-	SYM
cjgl-2651	831	131	9	9	NUM
cjgl-2651	831	132	(	(	PUNCT
cjgl-2651	831	133	similarly	similarly	ADV
cjgl-2651	831	134	describing	describe	VERB
cjgl-2651	831	135	the	the	DET
cjgl-2651	831	136	application	application	NOUN
cjgl-2651	831	137	of	of	ADP
cjgl-2651	831	138	§	§	PROPN
cjgl-2651	831	139	129	129	NUM
cjgl-2651	831	140	but	but	CCONJ
cjgl-2651	831	141	mentioning	mention	VERB
cjgl-2651	831	142	no	no	DET
cjgl-2651	831	143	reporting	reporting	NOUN
cjgl-2651	831	144	requirements	requirement	NOUN
cjgl-2651	831	145	other	other	ADJ
cjgl-2651	831	146	than	than	ADP
cjgl-2651	831	147	on	on	ADP
cjgl-2651	831	148	the	the	DET
cjgl-2651	831	149	form	form	NOUN
cjgl-2651	831	150	w-2	w-2	NOUN
cjgl-2651	831	151	)	)	PUNCT
cjgl-2651	831	152	;	;	PUNCT
cjgl-2651	831	153	i	i	PRON
cjgl-2651	831	154	d.	d.	PROPN
cjgl-2651	831	155	at	at	ADP
cjgl-2651	831	156	9	9	NUM
cjgl-2651	831	157	-	-	SYM
cjgl-2651	831	158	10	10	NUM
cjgl-2651	831	159	(	(	PUNCT
cjgl-2651	831	160	similarly	similarly	ADV
cjgl-2651	831	161	describing	describe	VERB
cjgl-2651	831	162	the	the	DET
cjgl-2651	831	163	application	application	NOUN
cjgl-2651	831	164	of	of	ADP
cjgl-2651	831	165	§	§	PROPN
cjgl-2651	831	166	127	127	NUM
cjgl-2651	831	167	but	but	CCONJ
cjgl-2651	831	168	mentioning	mention	VERB
cjgl-2651	831	169	no	no	DET
cjgl-2651	831	170	reporting	reporting	NOUN
cjgl-2651	831	171	requirements	requirement	NOUN
cjgl-2651	831	172	)	)	PUNCT
cjgl-2651	831	173	;	;	PUNCT
cjgl-2651	831	174	i	i	PRON
cjgl-2651	831	175	d.	d.	PROPN
cjgl-2651	831	176	at	at	ADP
cjgl-2651	831	177	10	10	NUM
cjgl-2651	831	178	,	,	PUNCT
cjgl-2651	831	179	17	17	NUM
cjgl-2651	831	180	-	-	SYM
cjgl-2651	831	181	18	18	NUM
cjgl-2651	831	182	(	(	PUNCT
cjgl-2651	831	183	similarly	similarly	ADV
cjgl-2651	831	184	describing	describe	VERB
cjgl-2651	831	185	the	the	DET
cjgl-2651	831	186	application	application	NOUN
cjgl-2651	831	187	of	of	ADP
cjgl-2651	831	188	§	§	PROPN
cjgl-2651	831	189	132	132	NUM
cjgl-2651	831	190	but	but	CCONJ
cjgl-2651	831	191	mentioning	mention	VERB
cjgl-2651	831	192	no	no	DET
cjgl-2651	831	193	reporting	reporting	NOUN
cjgl-2651	831	194	requirements	requirement	NOUN
cjgl-2651	831	195	)	)	PUNCT
cjgl-2651	831	196	;	;	PUNCT
cjgl-2651	831	197	i.r.s	i.r.s	NOUN
cjgl-2651	831	198	.	.	PUNCT
cjgl-2651	832	1	pub	pub	NOUN
cjgl-2651	832	2	.	.	PUNCT
cjgl-2651	833	1	no	no	INTJ
cjgl-2651	833	2	.	.	PUNCT
cjgl-2651	834	1	970	970	NUM
cjgl-2651	834	2	,	,	PUNCT
cjgl-2651	834	3	supra	supra	NOUN
cjgl-2651	834	4	note	note	NOUN
cjgl-2651	834	5	101	101	NUM
cjgl-2651	834	6	,	,	PUNCT
cjgl-2651	834	7	at	at	ADP
cjgl-2651	834	8	8	8	NUM
cjgl-2651	834	9	(	(	PUNCT
cjgl-2651	834	10	similarly	similarly	ADV
cjgl-2651	834	11	describing	describe	VERB
cjgl-2651	834	12	the	the	DET
cjgl-2651	834	13	application	application	NOUN
cjgl-2651	834	14	of	of	ADP
cjgl-2651	834	15	§	§	PROPN
cjgl-2651	834	16	117	117	NUM
cjgl-2651	834	17	and	and	CCONJ
cjgl-2651	834	18	only	only	ADV
cjgl-2651	834	19	mentioning	mention	VERB
cjgl-2651	834	20	the	the	DET
cjgl-2651	834	21	need	need	NOUN
cjgl-2651	834	22	to	to	PART
cjgl-2651	834	23	report	report	VERB
cjgl-2651	834	24	any	any	DET
cjgl-2651	834	25	taxable	taxable	ADJ
cjgl-2651	834	26	amount	amount	NOUN
cjgl-2651	834	27	as	as	ADP
cjgl-2651	834	28	wages	wage	NOUN
cjgl-2651	834	29	on	on	ADP
cjgl-2651	834	30	form	form	NOUN
cjgl-2651	834	31	w-2	w-2	NOUN
cjgl-2651	834	32	)	)	PUNCT
cjgl-2651	834	33	;	;	PUNCT
cjgl-2651	834	34	see	see	VERB
cjgl-2651	834	35	also	also	ADV
cjgl-2651	834	36	supra	supra	PROPN
cjgl-2651	834	37	notes	note	VERB
cjgl-2651	834	38	112	112	NUM
cjgl-2651	834	39	-	-	SYM
cjgl-2651	834	40	114	114	NUM
cjgl-2651	834	41	and	and	CCONJ
cjgl-2651	834	42	accompanying	accompany	VERB
cjgl-2651	834	43	text	text	NOUN
cjgl-2651	834	44	for	for	ADP
cjgl-2651	834	45	a	a	DET
cjgl-2651	834	46	discussion	discussion	NOUN
cjgl-2651	834	47	of	of	ADP
cjgl-2651	834	48	newly	newly	ADV
cjgl-2651	834	49	enacted	enact	VERB
cjgl-2651	834	50	§	§	PROPN
cjgl-2651	834	51	45r	45r	NOUN
cjgl-2651	834	52	.	.	PUNCT
cjgl-2651	835	1	section	section	NOUN
cjgl-2651	835	2	6039d	6039d	NUM
cjgl-2651	835	3	would	would	AUX
cjgl-2651	835	4	require	require	VERB
cjgl-2651	835	5	employers	employer	NOUN
cjgl-2651	835	6	to	to	PART
cjgl-2651	835	7	report	report	VERB
cjgl-2651	835	8	the	the	DET
cjgl-2651	835	9	number	number	NOUN
cjgl-2651	835	10	of	of	ADP
cjgl-2651	835	11	highly	highly	ADV
cjgl-2651	835	12	compensated	compensated	ADJ
cjgl-2651	835	13	employees	employee	NOUN
cjgl-2651	835	14	covered	cover	VERB
cjgl-2651	835	15	by	by	ADP
cjgl-2651	835	16	any	any	DET
cjgl-2651	835	17	plan	plan	NOUN
cjgl-2651	835	18	under	under	ADP
cjgl-2651	835	19	§	§	PROPN
cjgl-2651	835	20	§	§	PROPN
cjgl-2651	835	21	79	79	NUM
cjgl-2651	835	22	,	,	PUNCT
cjgl-2651	835	23	105	105	NUM
cjgl-2651	835	24	,	,	PUNCT
cjgl-2651	835	25	106	106	NUM
cjgl-2651	835	26	,	,	PUNCT
cjgl-2651	835	27	125	125	NUM
cjgl-2651	835	28	,	,	PUNCT
cjgl-2651	835	29	127	127	NUM
cjgl-2651	835	30	,	,	PUNCT
cjgl-2651	835	31	129	129	NUM
cjgl-2651	835	32	,	,	PUNCT
cjgl-2651	835	33	or	or	CCONJ
cjgl-2651	835	34	137	137	NUM
cjgl-2651	835	35	;	;	PUNCT
cjgl-2651	835	36	however	however	ADV
cjgl-2651	835	37	,	,	PUNCT
cjgl-2651	835	38	this	this	DET
cjgl-2651	835	39	reporting	reporting	NOUN
cjgl-2651	835	40	requirement	requirement	NOUN
cjgl-2651	835	41	has	have	AUX
cjgl-2651	835	42	been	be	AUX
cjgl-2651	835	43	suspended	suspend	VERB
cjgl-2651	835	44	until	until	SCONJ
cjgl-2651	835	45	the	the	DET
cjgl-2651	835	46	irs	irs	PROPN
cjgl-2651	835	47	issues	issue	VERB
cjgl-2651	835	48	further	further	ADJ
cjgl-2651	835	49	guidance	guidance	NOUN
cjgl-2651	835	50	.	.	PUNCT
cjgl-2651	836	1	i.r.s	i.r.s	PROPN
cjgl-2651	836	2	.	.	PUNCT
cjgl-2651	837	1	notice	notice	PROPN
cjgl-2651	837	2	2002	2002	NUM
cjgl-2651	837	3	-	-	SYM
cjgl-2651	837	4	24	24	NUM
cjgl-2651	837	5	,	,	PUNCT
cjgl-2651	837	6	2002	2002	NUM
cjgl-2651	837	7	-	-	SYM
cjgl-2651	837	8	1	1	NUM
cjgl-2651	837	9	c.b	c.b	PROPN
cjgl-2651	837	10	.	.	PROPN
cjgl-2651	837	11	785	785	NUM
cjgl-2651	837	12	.	.	PUNCT
cjgl-2651	838	1	it	it	PRON
cjgl-2651	838	2	is	be	AUX
cjgl-2651	838	3	also	also	ADV
cjgl-2651	838	4	worth	worth	ADJ
cjgl-2651	838	5	noting	note	VERB
cjgl-2651	838	6	that	that	SCONJ
cjgl-2651	838	7	,	,	PUNCT
cjgl-2651	838	8	in	in	ADP
cjgl-2651	838	9	contrast	contrast	NOUN
cjgl-2651	838	10	to	to	ADP
cjgl-2651	838	11	the	the	DET
cjgl-2651	838	12	discussion	discussion	NOUN
cjgl-2651	838	13	of	of	ADP
cjgl-2651	838	14	employment	employment	NOUN
cjgl-2651	838	15	-	-	PUNCT
cjgl-2651	838	16	related	relate	VERB
cjgl-2651	838	17	exclusions	exclusion	NOUN
cjgl-2651	838	18	for	for	ADP
cjgl-2651	838	19	benefits	benefit	NOUN
cjgl-2651	838	20	provided	provide	VERB
cjgl-2651	838	21	to	to	ADP
cjgl-2651	838	22	dependents	dependent	NOUN
cjgl-2651	838	23	,	,	PUNCT
cjgl-2651	838	24	see	see	VERB
cjgl-2651	838	25	supra	supra	PROPN
cjgl-2651	838	26	part	part	PROPN
cjgl-2651	838	27	li.a.3.a	li.a.3.a	PROPN
cjgl-2651	838	28	,	,	PUNCT
cjgl-2651	838	29	the	the	DET
cjgl-2651	838	30	employer	employer	NOUN
cjgl-2651	838	31	in	in	ADP
cjgl-2651	838	32	this	this	DET
cjgl-2651	838	33	situation	situation	NOUN
cjgl-2651	838	34	can	can	AUX
cjgl-2651	838	35	not	not	PART
cjgl-2651	838	36	be	be	AUX
cjgl-2651	838	37	said	say	VERB
cjgl-2651	838	38	to	to	PART
cjgl-2651	838	39	be	be	AUX
cjgl-2651	838	40	acting	act	VERB
cjgl-2651	838	41	as	as	ADP
cjgl-2651	838	42	a	a	DET
cjgl-2651	838	43	third	third	ADJ
cjgl-2651	838	44	party	party	NOUN
cjgl-2651	838	45	who	who	PRON
cjgl-2651	838	46	can	can	AUX
cjgl-2651	838	47	be	be	AUX
cjgl-2651	838	48	counted	count	VERB
cjgl-2651	838	49	on	on	ADP
cjgl-2651	838	50	to	to	PART
cjgl-2651	838	51	verify	verify	VERB
cjgl-2651	838	52	compliance	compliance	NOUN
cjgl-2651	838	53	because	because	SCONJ
cjgl-2651	838	54	the	the	DET
cjgl-2651	838	55	person	person	NOUN
cjgl-2651	838	56	to	to	PART
cjgl-2651	838	57	whom	whom	PRON
cjgl-2651	838	58	the	the	DET
cjgl-2651	838	59	attribution	attribution	NOUN
cjgl-2651	838	60	rules	rule	VERB
cjgl-2651	838	61	applies	apply	VERB
cjgl-2651	838	62	,	,	PUNCT
cjgl-2651	838	63	as	as	ADP
cjgl-2651	838	64	an	an	DET
cjgl-2651	838	65	owner	owner	NOUN
cjgl-2651	838	66	of	of	ADP
cjgl-2651	838	67	the	the	DET
cjgl-2651	838	68	business	business	NOUN
cjgl-2651	838	69	,	,	PUNCT
cjgl-2651	838	70	is	be	AUX
cjgl-2651	838	71	,	,	PUNCT
cjgl-2651	838	72	in	in	ADP
cjgl-2651	838	73	effect	effect	NOUN
cjgl-2651	838	74	,	,	PUNCT
cjgl-2651	838	75	also	also	ADV
cjgl-2651	838	76	the	the	DET
cjgl-2651	838	77	employer	employer	NOUN
cjgl-2651	838	78	.	.	PUNCT
cjgl-2651	839	1	see	see	VERB
cjgl-2651	839	2	generally	generally	ADV
cjgl-2651	839	3	leandra	leandra	PROPN
cjgl-2651	839	4	lederman	lederman	PROPN
cjgl-2651	839	5	,	,	PUNCT
cjgl-2651	839	6	statutory	statutory	ADJ
cjgl-2651	839	7	speed	speed	NOUN
cjgl-2651	839	8	bumps	bump	NOUN
cjgl-2651	839	9	:	:	PUNCT
cjgl-2651	839	10	the	the	DET
cjgl-2651	839	11	roles	role	NOUN
cjgl-2651	839	12	third	third	ADJ
cjgl-2651	839	13	parties	party	NOUN
cjgl-2651	839	14	play	play	VERB
cjgl-2651	839	15	in	in	ADP
cjgl-2651	839	16	tax	tax	NOUN
cjgl-2651	839	17	compliance	compliance	NOUN
cjgl-2651	839	18	,	,	PUNCT
cjgl-2651	839	19	60	60	NUM
cjgl-2651	839	20	stan	stan	PROPN
cjgl-2651	839	21	.	.	PUNCT
cjgl-2651	840	1	l.	l.	PROPN
cjgl-2651	840	2	rev	rev	PROPN
cjgl-2651	840	3	.	.	PROPN
cjgl-2651	840	4	695	695	NUM
cjgl-2651	840	5	(	(	PUNCT
cjgl-2651	840	6	2007	2007	NUM
cjgl-2651	840	7	)	)	PUNCT
cjgl-2651	840	8	(	(	PUNCT
cjgl-2651	840	9	discussing	discuss	VERB
cjgl-2651	840	10	when	when	SCONJ
cjgl-2651	840	11	third	third	ADJ
cjgl-2651	840	12	parties	party	NOUN
cjgl-2651	840	13	can	can	AUX
cjgl-2651	840	14	effectively	effectively	ADV
cjgl-2651	840	15	be	be	AUX
cjgl-2651	840	16	used	use	VERB
cjgl-2651	840	17	to	to	PART
cjgl-2651	840	18	monitor	monitor	VERB
cjgl-2651	840	19	and	and	CCONJ
cjgl-2651	840	20	verify	verify	VERB
cjgl-2651	840	21	taxpayer	taxpayer	NOUN
cjgl-2651	840	22	compliance	compliance	NOUN
cjgl-2651	840	23	)	)	PUNCT
cjgl-2651	840	24	.	.	PUNCT
cjgl-2651	841	1	columbia	columbia	PROPN
cjgl-2651	841	2	journal	journal	PROPN
cjgl-2651	841	3	of	of	ADP
cjgl-2651	841	4	gender	gender	NOUN
cjgl-2651	841	5	and	and	CCONJ
cjgl-2651	841	6	law	law	NOUN
cjgl-2651	841	7	section	section	NOUN
cjgl-2651	841	8	101(j	101(j	PROPN
cjgl-2651	841	9	)	)	PUNCT
cjgl-2651	841	10	(	(	PUNCT
cjgl-2651	841	11	stripping	strip	VERB
cjgl-2651	841	12	tax	tax	NOUN
cjgl-2651	841	13	advantages	advantage	NOUN
cjgl-2651	841	14	typically	typically	ADV
cjgl-2651	841	15	associated	associate	VERB
cjgl-2651	841	16	with	with	ADP
cjgl-2651	841	17	life	life	NOUN
cjgl-2651	841	18	insurance	insurance	NOUN
cjgl-2651	841	19	from	from	ADP
cjgl-2651	841	20	certain	certain	ADJ
cjgl-2651	841	21	employer	employer	NOUN
cjgl-2651	841	22	-	-	PUNCT
cjgl-2651	841	23	owned	own	VERB
cjgl-2651	841	24	life	life	NOUN
cjgl-2651	841	25	insurance	insurance	NOUN
cjgl-2651	841	26	)	)	PUNCT
cjgl-2651	841	27	145	145	NUM
cjgl-2651	841	28	section	section	NOUN
cjgl-2651	841	29	121	121	NUM
cjgl-2651	841	30	(	(	PUNCT
cjgl-2651	841	31	denying	deny	VERB
cjgl-2651	841	32	an	an	DET
cjgl-2651	841	33	exclusion	exclusion	NOUN
cjgl-2651	841	34	from	from	ADP
cjgl-2651	841	35	gross	gross	ADJ
cjgl-2651	841	36	income	income	NOUN
cjgl-2651	841	37	to	to	ADP
cjgl-2651	841	38	the	the	DET
cjgl-2651	841	39	sale	sale	NOUN
cjgl-2651	841	40	of	of	ADP
cjgl-2651	841	41	a	a	DET
cjgl-2651	841	42	remainder	remainder	NOUN
cjgl-2651	841	43	interest	interest	NOUN
cjgl-2651	841	44	in	in	ADP
cjgl-2651	841	45	a	a	DET
cjgl-2651	841	46	principal	principal	ADJ
cjgl-2651	841	47	residence	residence	NOUN
cjgl-2651	841	48	to	to	ADP
cjgl-2651	841	49	a	a	DET
cjgl-2651	841	50	related	related	ADJ
cjgl-2651	841	51	person	person	NOUN
cjgl-2651	841	52	)	)	PUNCT
cjgl-2651	841	53	146	146	NUM
cjgl-2651	841	54	section	section	NOUN
cjgl-2651	841	55	167	167	NUM
cjgl-2651	841	56	(	(	PUNCT
cjgl-2651	841	57	denying	deny	VERB
cjgl-2651	841	58	depreciation	depreciation	NOUN
cjgl-2651	841	59	deductions	deduction	NOUN
cjgl-2651	841	60	upon	upon	SCONJ
cjgl-2651	841	61	a	a	DET
cjgl-2651	841	62	purchase	purchase	NOUN
cjgl-2651	841	63	of	of	ADP
cjgl-2651	841	64	term	term	NOUN
cjgl-2651	841	65	and	and	CCONJ
cjgl-2651	841	66	remainder	remainder	NOUN
cjgl-2651	841	67	interests	interest	NOUN
cjgl-2651	841	68	in	in	ADP
cjgl-2651	841	69	property	property	NOUN
cjgl-2651	841	70	by	by	ADP
cjgl-2651	841	71	related	related	ADJ
cjgl-2651	841	72	persons	person	NOUN
cjgl-2651	841	73	)	)	PUNCT
cjgl-2651	841	74	147	147	NUM
cjgl-2651	841	75	section	section	NOUN
cjgl-2651	841	76	170	170	NUM
cjgl-2651	841	77	(	(	PUNCT
cjgl-2651	841	78	permitting	permit	VERB
cjgl-2651	841	79	a	a	DET
cjgl-2651	841	80	deduction	deduction	NOUN
cjgl-2651	841	81	equal	equal	ADJ
cjgl-2651	841	82	to	to	ADP
cjgl-2651	841	83	the	the	DET
cjgl-2651	841	84	full	full	ADJ
cjgl-2651	841	85	fair	fair	ADJ
cjgl-2651	841	86	market	market	NOUN
cjgl-2651	841	87	value	value	NOUN
cjgl-2651	841	88	of	of	ADP
cjgl-2651	841	89	qualified	qualified	ADJ
cjgl-2651	841	90	appreciated	appreciated	ADJ
cjgl-2651	841	91	stock	stock	NOUN
cjgl-2651	841	92	donated	donate	VERB
cjgl-2651	841	93	to	to	ADP
cjgl-2651	841	94	a	a	DET
cjgl-2651	841	95	private	private	ADJ
cjgl-2651	841	96	nonoperating	nonoperate	VERB
cjgl-2651	841	97	foundation	foundation	NOUN
cjgl-2651	841	98	,	,	PUNCT
cjgl-2651	841	99	but	but	CCONJ
cjgl-2651	841	100	only	only	ADV
cjgl-2651	841	101	to	to	ADP
cjgl-2651	841	102	contributions	contribution	NOUN
cjgl-2651	841	103	by	by	ADP
cjgl-2651	841	104	the	the	DET
cjgl-2651	841	105	taxpayer	taxpayer	NOUN
cjgl-2651	841	106	and	and	CCONJ
cjgl-2651	841	107	her	her	PRON
cjgl-2651	841	108	family	family	NOUN
cjgl-2651	841	109	145	145	NUM
cjgl-2651	841	110	i.r.c	i.r.c	NOUN
cjgl-2651	841	111	.	.	PUNCT
cjgl-2651	842	1	§	§	PROPN
cjgl-2651	842	2	101(j)(2)(a	101(j)(2)(a	PROPN
cjgl-2651	842	3	)	)	PUNCT
cjgl-2651	842	4	,	,	PUNCT
cjgl-2651	842	5	(	(	PUNCT
cjgl-2651	842	6	b	b	X
cjgl-2651	842	7	)	)	PUNCT
cjgl-2651	842	8	;	;	PUNCT
cjgl-2651	842	9	see	see	VERB
cjgl-2651	842	10	i	i	PRON
cjgl-2651	842	11	d.	d.	PROPN
cjgl-2651	842	12	§	§	PROPN
cjgl-2651	842	13	60391	60391	NUM
cjgl-2651	842	14	(	(	PUNCT
cjgl-2651	842	15	requiring	require	VERB
cjgl-2651	842	16	no	no	DET
cjgl-2651	842	17	reporting	reporting	NOUN
cjgl-2651	842	18	regarding	regard	VERB
cjgl-2651	842	19	persons	person	NOUN
cjgl-2651	842	20	related	relate	VERB
cjgl-2651	842	21	to	to	ADP
cjgl-2651	842	22	the	the	DET
cjgl-2651	842	23	owner	owner	NOUN
cjgl-2651	842	24	of	of	ADP
cjgl-2651	842	25	the	the	DET
cjgl-2651	842	26	contract	contract	NOUN
cjgl-2651	842	27	or	or	CCONJ
cjgl-2651	842	28	,	,	PUNCT
cjgl-2651	842	29	aside	aside	ADV
cjgl-2651	842	30	from	from	ADP
cjgl-2651	842	31	satisfaction	satisfaction	NOUN
cjgl-2651	842	32	of	of	ADP
cjgl-2651	842	33	a	a	DET
cjgl-2651	842	34	notice	notice	NOUN
cjgl-2651	842	35	and	and	CCONJ
cjgl-2651	842	36	consent	consent	NOUN
cjgl-2651	842	37	requirement	requirement	NOUN
cjgl-2651	842	38	,	,	PUNCT
cjgl-2651	842	39	with	with	ADP
cjgl-2651	842	40	regard	regard	NOUN
cjgl-2651	842	41	to	to	ADP
cjgl-2651	842	42	the	the	DET
cjgl-2651	842	43	exceptions	exception	NOUN
cjgl-2651	842	44	from	from	ADP
cjgl-2651	842	45	the	the	DET
cjgl-2651	842	46	application	application	NOUN
cjgl-2651	842	47	of	of	ADP
cjgl-2651	842	48	§	§	PROPN
cjgl-2651	842	49	101(j	101(j	PROPN
cjgl-2651	842	50	)	)	PUNCT
cjgl-2651	842	51	;	;	PUNCT
cjgl-2651	842	52	rather	rather	ADV
cjgl-2651	842	53	,	,	PUNCT
cjgl-2651	842	54	the	the	DET
cjgl-2651	842	55	taxpayer	taxpayer	NOUN
cjgl-2651	842	56	is	be	AUX
cjgl-2651	842	57	directed	direct	VERB
cjgl-2651	842	58	to	to	PART
cjgl-2651	842	59	keep	keep	VERB
cjgl-2651	842	60	necessary	necessary	ADJ
cjgl-2651	842	61	records	record	NOUN
cjgl-2651	842	62	)	)	PUNCT
cjgl-2651	842	63	;	;	PUNCT
cjgl-2651	843	1	i.r.s	i.r.s	PROPN
cjgl-2651	843	2	.	.	PUNCT
cjgl-2651	844	1	form	form	NOUN
cjgl-2651	844	2	8925	8925	NUM
cjgl-2651	844	3	:	:	PUNCT
cjgl-2651	844	4	report	report	NOUN
cjgl-2651	844	5	of	of	ADP
cjgl-2651	844	6	employer	employer	NOUN
cjgl-2651	844	7	-	-	PUNCT
cjgl-2651	844	8	owned	own	VERB
cjgl-2651	844	9	life	life	NOUN
cjgl-2651	844	10	insurance	insurance	NOUN
cjgl-2651	844	11	contracts	contract	NOUN
cjgl-2651	844	12	(	(	PUNCT
cjgl-2651	844	13	2010	2010	NUM
cjgl-2651	844	14	)	)	PUNCT
cjgl-2651	844	15	(	(	PUNCT
cjgl-2651	844	16	same	same	ADJ
cjgl-2651	844	17	)	)	PUNCT
cjgl-2651	844	18	;	;	PUNCT
cjgl-2651	844	19	see	see	VERB
cjgl-2651	844	20	also	also	ADV
cjgl-2651	844	21	btttker	btttker	PROPN
cjgl-2651	844	22	lokken	lokken	PROPN
cjgl-2651	844	23	,	,	PUNCT
cjgl-2651	844	24	supra	supra	PROPN
cjgl-2651	844	25	note	note	NOUN
cjgl-2651	844	26	123	123	NUM
cjgl-2651	844	27	,	,	PUNCT
cjgl-2651	844	28	12.2.2a	12.2.2a	NUM
cjgl-2651	844	29	,	,	PUNCT
cjgl-2651	844	30	available	available	ADJ
cjgl-2651	844	31	at	at	ADP
cjgl-2651	844	32	1997	1997	NUM
cjgl-2651	844	33	wl	wl	SYM
cjgl-2651	844	34	439538	439538	NUM
cjgl-2651	844	35	(	(	PUNCT
cjgl-2651	844	36	explaining	explain	VERB
cjgl-2651	844	37	how	how	SCONJ
cjgl-2651	844	38	employer	employer	NOUN
cjgl-2651	844	39	-	-	PUNCT
cjgl-2651	844	40	owned	own	VERB
cjgl-2651	844	41	life	life	NOUN
cjgl-2651	844	42	insurance	insurance	NOUN
cjgl-2651	844	43	had	have	AUX
cjgl-2651	844	44	been	be	AUX
cjgl-2651	844	45	used	use	VERB
cjgl-2651	844	46	as	as	ADP
cjgl-2651	844	47	a	a	DET
cjgl-2651	844	48	tax	tax	NOUN
cjgl-2651	844	49	shelter	shelter	NOUN
cjgl-2651	844	50	)	)	PUNCT
cjgl-2651	844	51	.	.	PUNCT
cjgl-2651	845	1	related	related	ADJ
cjgl-2651	845	2	persons	person	NOUN
cjgl-2651	845	3	are	be	AUX
cjgl-2651	845	4	absolved	absolve	VERB
cjgl-2651	845	5	from	from	ADP
cjgl-2651	845	6	complying	comply	VERB
cjgl-2651	845	7	with	with	ADP
cjgl-2651	845	8	the	the	DET
cjgl-2651	845	9	applicable	applicable	ADJ
cjgl-2651	845	10	reporting	reporting	NOUN
cjgl-2651	845	11	requirements	requirement	NOUN
cjgl-2651	845	12	,	,	PUNCT
cjgl-2651	845	13	despite	despite	SCONJ
cjgl-2651	845	14	being	be	AUX
cjgl-2651	845	15	included	include	VERB
cjgl-2651	845	16	within	within	ADP
cjgl-2651	845	17	the	the	DET
cjgl-2651	845	18	definition	definition	NOUN
cjgl-2651	845	19	of	of	ADP
cjgl-2651	845	20	"	"	PUNCT
cjgl-2651	845	21	applicable	applicable	ADJ
cjgl-2651	845	22	policyholder	policyholder	NOUN
cjgl-2651	845	23	"	"	PUNCT
cjgl-2651	845	24	in	in	ADP
cjgl-2651	845	25	the	the	DET
cjgl-2651	845	26	statute	statute	NOUN
cjgl-2651	845	27	.	.	PUNCT
cjgl-2651	846	1	i.r.s	i.r.s	PROPN
cjgl-2651	846	2	.	.	PUNCT
cjgl-2651	847	1	notice	notice	VERB
cjgl-2651	847	2	2009	2009	NUM
cjgl-2651	847	3	-	-	SYM
cjgl-2651	847	4	48	48	NUM
cjgl-2651	847	5	,	,	PUNCT
cjgl-2651	847	6	qa(l7	qa(l7	NOUN
cjgl-2651	847	7	)	)	PUNCT
cjgl-2651	847	8	,	,	PUNCT
cjgl-2651	847	9	2009	2009	NUM
cjgl-2651	847	10	-	-	SYM
cjgl-2651	847	11	i	i	PRON
cjgl-2651	847	12	c.b	c.b	PROPN
cjgl-2651	847	13	.	.	PROPN
cjgl-2651	847	14	1085	1085	NUM
cjgl-2651	847	15	.	.	PUNCT
cjgl-2651	848	1	146	146	NUM
cjgl-2651	848	2	i.r.c	i.r.c	NOUN
cjgl-2651	848	3	.	.	PUNCT
cjgl-2651	849	1	§	§	PROPN
cjgl-2651	849	2	121(d)(8	121(d)(8	NUM
cjgl-2651	849	3	)	)	PUNCT
cjgl-2651	849	4	.	.	PUNCT
cjgl-2651	850	1	a	a	DET
cjgl-2651	850	2	taxpayer	taxpayer	NOUN
cjgl-2651	850	3	must	must	AUX
cjgl-2651	850	4	ostensibly	ostensibly	ADV
cjgl-2651	850	5	elect	elect	VERB
cjgl-2651	850	6	to	to	PART
cjgl-2651	850	7	exclude	exclude	VERB
cjgl-2651	850	8	from	from	ADP
cjgl-2651	850	9	gross	gross	ADJ
cjgl-2651	850	10	income	income	NOUN
cjgl-2651	850	11	gain	gain	NOUN
cjgl-2651	850	12	on	on	ADP
cjgl-2651	850	13	the	the	DET
cjgl-2651	850	14	sale	sale	NOUN
cjgl-2651	850	15	of	of	ADP
cjgl-2651	850	16	a	a	DET
cjgl-2651	850	17	remainder	remainder	NOUN
cjgl-2651	850	18	interest	interest	NOUN
cjgl-2651	850	19	in	in	ADP
cjgl-2651	850	20	a	a	DET
cjgl-2651	850	21	principal	principal	ADJ
cjgl-2651	850	22	residence	residence	NOUN
cjgl-2651	850	23	.	.	PUNCT
cjgl-2651	851	1	trcas	trcas	PROPN
cjgl-2651	851	2	.	.	PUNCT
cjgl-2651	852	1	reg	reg	PROPN
cjgl-2651	852	2	.	.	PUNCT
cjgl-2651	853	1	§	§	PROPN
cjgl-2651	853	2	1.121	1.121	NUM
cjgl-2651	853	3	-	-	SYM
cjgl-2651	853	4	4(c)(2)(i	4(c)(2)(i	NUM
cjgl-2651	853	5	)	)	PUNCT
cjgl-2651	853	6	(	(	PUNCT
cjgl-2651	853	7	as	as	SCONJ
cjgl-2651	853	8	amended	amend	VERB
cjgl-2651	853	9	in	in	ADP
cjgl-2651	853	10	2002	2002	NUM
cjgl-2651	853	11	)	)	PUNCT
cjgl-2651	853	12	.	.	PUNCT
cjgl-2651	854	1	however	however	ADV
cjgl-2651	854	2	,	,	PUNCT
cjgl-2651	854	3	the	the	DET
cjgl-2651	854	4	election	election	NOUN
cjgl-2651	854	5	requires	require	VERB
cjgl-2651	854	6	no	no	DET
cjgl-2651	854	7	reporting	reporting	NOUN
cjgl-2651	854	8	or	or	CCONJ
cjgl-2651	854	9	documentation	documentation	NOUN
cjgl-2651	854	10	.	.	PUNCT
cjgl-2651	855	1	i	i	PRON
cjgl-2651	855	2	(	(	PUNCT
cjgl-2651	855	3	.	.	PUNCT
cjgl-2651	856	1	§	§	PROPN
cjgl-2651	856	2	1.121	1.121	NUM
cjgl-2651	856	3	-	-	SYM
cjgl-2651	856	4	4(e)(2)(iii	4(e)(2)(iii	NUM
cjgl-2651	856	5	)	)	PUNCT
cjgl-2651	856	6	(	(	PUNCT
cjgl-2651	856	7	"	"	PUNCT
cjgl-2651	856	8	the	the	DET
cjgl-2651	856	9	taxpayer	taxpayer	NOUN
cjgl-2651	856	10	makes	make	VERB
cjgl-2651	856	11	the	the	DET
cjgl-2651	856	12	election	election	NOUN
cjgl-2651	856	13	under	under	ADP
cjgl-2651	856	14	this	this	DET
cjgl-2651	856	15	paragraph	paragraph	NOUN
cjgl-2651	856	16	(	(	PUNCT
cjgl-2651	856	17	c)(2	c)(2	X
cjgl-2651	856	18	)	)	PUNCT
cjgl-2651	856	19	by	by	ADP
cjgl-2651	856	20	filing	file	VERB
cjgl-2651	856	21	a	a	DET
cjgl-2651	856	22	return	return	NOUN
cjgl-2651	856	23	for	for	ADP
cjgl-2651	856	24	the	the	DET
cjgl-2651	856	25	taxable	taxable	ADJ
cjgl-2651	856	26	year	year	NOUN
cjgl-2651	856	27	of	of	ADP
cjgl-2651	856	28	the	the	DET
cjgl-2651	856	29	sale	sale	NOUN
cjgl-2651	856	30	or	or	CCONJ
cjgl-2651	856	31	exchange	exchange	NOUN
cjgl-2651	856	32	that	that	PRON
cjgl-2651	856	33	does	do	AUX
cjgl-2651	856	34	not	not	PART
cjgl-2651	856	35	include	include	VERB
cjgl-2651	856	36	the	the	DET
cjgl-2651	856	37	gain	gain	NOUN
cjgl-2651	856	38	from	from	ADP
cjgl-2651	856	39	the	the	DET
cjgl-2651	856	40	sale	sale	NOUN
cjgl-2651	856	41	or	or	CCONJ
cjgl-2651	856	42	exchange	exchange	NOUN
cjgl-2651	856	43	of	of	ADP
cjgl-2651	856	44	the	the	DET
cjgl-2651	856	45	remainder	remainder	NOUN
cjgl-2651	856	46	interest	interest	NOUN
cjgl-2651	856	47	in	in	ADP
cjgl-2651	856	48	the	the	DET
cjgl-2651	856	49	taxpayer	taxpayer	NOUN
cjgl-2651	856	50	's	's	PART
cjgl-2651	856	51	gross	gross	ADJ
cjgl-2651	856	52	income	income	NOUN
cjgl-2651	856	53	.	.	PUNCT
cjgl-2651	856	54	"	"	PUNCT
cjgl-2651	856	55	)	)	PUNCT
cjgl-2651	856	56	.	.	PUNCT
cjgl-2651	857	1	147	147	NUM
cjgl-2651	857	2	i.r.c	i.r.c	NOUN
cjgl-2651	857	3	.	.	PUNCT
cjgl-2651	858	1	§	§	PROPN
cjgl-2651	858	2	167(c	167(c	PROPN
cjgl-2651	858	3	)	)	PUNCT
cjgl-2651	858	4	;	;	PUNCT
cjgl-2651	858	5	see	see	VERB
cjgl-2651	858	6	h.r	h.r	PROPN
cjgl-2651	858	7	.	.	PROPN
cjgl-2651	858	8	rep	rep	PROPN
cjgl-2651	858	9	.	.	PROPN
cjgl-2651	858	10	no	no	INTJ
cjgl-2651	858	11	.	.	PUNCT
cjgl-2651	859	1	101	101	NUM
cjgl-2651	859	2	-	-	SYM
cjgl-2651	859	3	247	247	NUM
cjgl-2651	859	4	,	,	PUNCT
cjgl-2651	859	5	at	at	ADP
cjgl-2651	859	6	1361	1361	NUM
cjgl-2651	859	7	-	-	SYM
cjgl-2651	859	8	62	62	NUM
cjgl-2651	859	9	,	,	PUNCT
cjgl-2651	859	10	reprinted	reprint	VERB
cjgl-2651	859	11	in	in	ADP
cjgl-2651	859	12	1990	1990	NUM
cjgl-2651	859	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	859	14	.	.	PROPN
cjgl-2651	859	15	1906	1906	NUM
cjgl-2651	859	16	,	,	PUNCT
cjgl-2651	859	17	2831	2831	NUM
cjgl-2651	859	18	-	-	SYM
cjgl-2651	859	19	32	32	NUM
cjgl-2651	860	1	(	(	PUNCT
cjgl-2651	860	2	describing	describe	VERB
cjgl-2651	860	3	the	the	DET
cjgl-2651	860	4	abuse	abuse	NOUN
cjgl-2651	860	5	that	that	SCONJ
cjgl-2651	860	6	this	this	DET
cjgl-2651	860	7	provision	provision	NOUN
cjgl-2651	860	8	is	be	AUX
cjgl-2651	860	9	intended	intend	VERB
cjgl-2651	860	10	to	to	PART
cjgl-2651	860	11	curtail	curtail	VERB
cjgl-2651	860	12	)	)	PUNCT
cjgl-2651	860	13	.	.	PUNCT
cjgl-2651	861	1	columbia	columbia	PROPN
cjgl-2651	861	2	journal	journal	PROPN
cjgl-2651	861	3	of	of	ADP
cjgl-2651	861	4	gender	gender	NOUN
cjgl-2651	861	5	and	and	CCONJ
cjgl-2651	861	6	law	law	NOUN
cjgl-2651	861	7	of	of	ADP
cjgl-2651	861	8	no	no	DET
cjgl-2651	861	9	more	more	ADJ
cjgl-2651	861	10	than	than	ADP
cjgl-2651	861	11	10	10	NUM
cjgl-2651	861	12	%	%	NOUN
cjgl-2651	861	13	of	of	ADP
cjgl-2651	861	14	the	the	DET
cjgl-2651	861	15	stock	stock	NOUN
cjgl-2651	861	16	in	in	ADP
cjgl-2651	861	17	the	the	DET
cjgl-2651	861	18	corporation	corporation	NOUN
cjgl-2651	861	19	)	)	PUNCT
cjgl-2651	861	20	148	148	NUM
cjgl-2651	861	21	section	section	NOUN
cjgl-2651	861	22	179	179	NUM
cjgl-2651	861	23	(	(	PUNCT
cjgl-2651	861	24	rendering	render	VERB
cjgl-2651	861	25	property	property	NOUN
cjgl-2651	861	26	purchased	purchase	VERB
cjgl-2651	861	27	from	from	ADP
cjgl-2651	861	28	a	a	DET
cjgl-2651	861	29	related	related	ADJ
cjgl-2651	861	30	person	person	NOUN
cjgl-2651	861	31	ineligible	ineligible	ADJ
cjgl-2651	861	32	for	for	ADP
cjgl-2651	861	33	expensing	expense	VERB
cjgl-2651	861	34	)	)	PUNCT
cjgl-2651	861	35	149	149	NUM
cjgl-2651	861	36	section	section	NOUN
cjgl-2651	861	37	221	221	NUM
cjgl-2651	861	38	(	(	PUNCT
cjgl-2651	861	39	denying	deny	VERB
cjgl-2651	861	40	the	the	DET
cjgl-2651	861	41	deduction	deduction	NOUN
cjgl-2651	861	42	for	for	ADP
cjgl-2651	861	43	educational	educational	ADJ
cjgl-2651	861	44	loan	loan	NOUN
cjgl-2651	861	45	interest	interest	NOUN
cjgl-2651	861	46	to	to	ADP
cjgl-2651	861	47	loans	loan	NOUN
cjgl-2651	861	48	from	from	ADP
cjgl-2651	861	49	related	related	ADJ
cjgl-2651	861	50	persons	person	NOUN
cjgl-2651	861	51	)	)	PUNCT
cjgl-2651	861	52	150	150	NUM
cjgl-2651	861	53	section	section	NOUN
cjgl-2651	861	54	263a	263a	PROPN
cjgl-2651	861	55	(	(	PUNCT
cjgl-2651	861	56	requiring	require	VERB
cjgl-2651	861	57	farmers	farmer	NOUN
cjgl-2651	861	58	who	who	PRON
cjgl-2651	861	59	elect	elect	VERB
cjgl-2651	861	60	to	to	PART
cjgl-2651	861	61	currently	currently	ADV
cjgl-2651	861	62	deduct	deduct	VERB
cjgl-2651	861	63	otherwise	otherwise	ADV
cjgl-2651	861	64	capitalizable	capitalizable	ADJ
cjgl-2651	861	65	costs	cost	NOUN
cjgl-2651	861	66	relating	relate	VERB
cjgl-2651	861	67	to	to	ADP
cjgl-2651	861	68	plants	plant	NOUN
cjgl-2651	861	69	with	with	ADP
cjgl-2651	861	70	a	a	DET
cjgl-2651	861	71	preproductive	preproductive	ADJ
cjgl-2651	861	72	period	period	NOUN
cjgl-2651	861	73	of	of	ADP
cjgl-2651	861	74	more	more	ADJ
cjgl-2651	861	75	than	than	ADP
cjgl-2651	861	76	two	two	NUM
cjgl-2651	861	77	years	year	NOUN
cjgl-2651	861	78	-	-	PUNCT
cjgl-2651	861	79	as	as	ADV
cjgl-2651	861	80	well	well	ADV
cjgl-2651	861	81	as	as	ADP
cjgl-2651	861	82	anyone	anyone	PRON
cjgl-2651	861	83	related	relate	VERB
cjgl-2651	861	84	to	to	ADP
cjgl-2651	861	85	the	the	DET
cjgl-2651	861	86	farmer	farmer	NOUN
cjgl-2651	861	87	making	make	VERB
cjgl-2651	861	88	this	this	DET
cjgl-2651	861	89	election	election	NOUN
cjgl-2651	861	90	-	-	PUNCT
cjgl-2651	861	91	to	to	PART
cjgl-2651	861	92	use	use	VERB
cjgl-2651	861	93	the	the	DET
cjgl-2651	861	94	alternative	alternative	ADJ
cjgl-2651	861	95	depreciation	depreciation	NOUN
cjgl-2651	861	96	system	system	NOUN
cjgl-2651	861	97	of	of	ADP
cjgl-2651	861	98	§	§	PROPN
cjgl-2651	861	99	168(g)(2	168(g)(2	NUM
cjgl-2651	861	100	)	)	PUNCT
cjgl-2651	861	101	with	with	ADP
cjgl-2651	861	102	respect	respect	NOUN
cjgl-2651	861	103	to	to	ADP
cjgl-2651	861	104	property	property	NOUN
cjgl-2651	861	105	predominantly	predominantly	ADV
cjgl-2651	861	106	used	use	VERB
cjgl-2651	861	107	in	in	ADP
cjgl-2651	861	108	their	their	PRON
cjgl-2651	861	109	148	148	NUM
cjgl-2651	861	110	i.r.c	i.r.c	NOUN
cjgl-2651	861	111	.	.	PUNCT
cjgl-2651	862	1	§	§	PROPN
cjgl-2651	862	2	170(c)(5	170(c)(5	PROPN
cjgl-2651	862	3	)	)	PUNCT
cjgl-2651	862	4	;	;	PUNCT
cjgl-2651	862	5	see	see	VERB
cjgl-2651	862	6	i.r.s	i.r.s	PROPN
cjgl-2651	862	7	.	.	PUNCT
cjgl-2651	863	1	form	form	NOUN
cjgl-2651	863	2	8283	8283	NUM
cjgl-2651	863	3	:	:	PUNCT
cjgl-2651	863	4	noncash	noncash	NOUN
cjgl-2651	863	5	charitable	charitable	ADJ
cjgl-2651	863	6	contributions	contribution	NOUN
cjgl-2651	863	7	,	,	PUNCT
cjgl-2651	863	8	at	at	ADP
cjgl-2651	863	9	i	i	PRON
cjgl-2651	863	10	pt	pt	VERB
cjgl-2651	863	11	.	.	PUNCT
cjgl-2651	864	1	i	i	PRON
cjgl-2651	864	2	(	(	PUNCT
cjgl-2651	864	3	2009	2009	NUM
cjgl-2651	864	4	)	)	PUNCT
cjgl-2651	864	5	;	;	PUNCT
cjgl-2651	864	6	i.r.s	i.r.s	PROPN
cjgl-2651	864	7	.	.	PUNCT
cjgl-2651	864	8	instructions	instruction	NOUN
cjgl-2651	864	9	for	for	ADP
cjgl-2651	864	10	form	form	NOUN
cjgl-2651	864	11	8283	8283	NUM
cjgl-2651	864	12	,	,	PUNCT
cjgl-2651	864	13	at	at	ADP
cjgl-2651	864	14	4	4	NUM
cjgl-2651	864	15	(	(	PUNCT
cjgl-2651	864	16	2009	2009	NUM
cjgl-2651	864	17	)	)	PUNCT
cjgl-2651	865	1	[	[	X
cjgl-2651	865	2	hereinafter	hereinafter	NOUN
cjgl-2651	865	3	form	form	VERB
cjgl-2651	865	4	8283	8283	NUM
cjgl-2651	865	5	instructions	instruction	NOUN
cjgl-2651	865	6	]	]	PUNCT
cjgl-2651	865	7	(	(	PUNCT
cjgl-2651	865	8	on	on	ADP
cjgl-2651	865	9	a	a	DET
cjgl-2651	865	10	donation	donation	NOUN
cjgl-2651	865	11	of	of	ADP
cjgl-2651	865	12	securities	security	NOUN
cjgl-2651	865	13	,	,	PUNCT
cjgl-2651	865	14	requiring	require	VERB
cjgl-2651	865	15	no	no	DET
cjgl-2651	865	16	disclosure	disclosure	NOUN
cjgl-2651	865	17	of	of	ADP
cjgl-2651	865	18	the	the	DET
cjgl-2651	865	19	percentage	percentage	NOUN
cjgl-2651	865	20	of	of	ADP
cjgl-2651	865	21	stock	stock	NOUN
cjgl-2651	865	22	of	of	ADP
cjgl-2651	865	23	the	the	DET
cjgl-2651	865	24	corporation	corporation	NOUN
cjgl-2651	865	25	currently	currently	ADV
cjgl-2651	865	26	and	and	CCONJ
cjgl-2651	865	27	previously	previously	ADV
cjgl-2651	865	28	donated	donate	VERB
cjgl-2651	865	29	by	by	ADP
cjgl-2651	865	30	the	the	DET
cjgl-2651	865	31	taxpayer	taxpayer	NOUN
cjgl-2651	865	32	and	and	CCONJ
cjgl-2651	865	33	members	member	NOUN
cjgl-2651	865	34	of	of	ADP
cjgl-2651	865	35	her	her	PRON
cjgl-2651	865	36	family	family	NOUN
cjgl-2651	865	37	;	;	PUNCT
cjgl-2651	865	38	moreover	moreover	ADV
cjgl-2651	865	39	,	,	PUNCT
cjgl-2651	865	40	when	when	SCONJ
cjgl-2651	865	41	entering	enter	VERB
cjgl-2651	865	42	the	the	DET
cjgl-2651	865	43	fair	fair	ADJ
cjgl-2651	865	44	market	market	NOUN
cjgl-2651	865	45	value	value	NOUN
cjgl-2651	865	46	of	of	ADP
cjgl-2651	865	47	property	property	NOUN
cjgl-2651	865	48	on	on	ADP
cjgl-2651	865	49	form	form	NOUN
cjgl-2651	865	50	8283	8283	NUM
cjgl-2651	865	51	,	,	PUNCT
cjgl-2651	865	52	a	a	DET
cjgl-2651	865	53	supporting	support	VERB
cjgl-2651	865	54	statement	statement	NOUN
cjgl-2651	865	55	is	be	AUX
cjgl-2651	865	56	only	only	ADV
cjgl-2651	865	57	required	require	VERB
cjgl-2651	865	58	if	if	SCONJ
cjgl-2651	865	59	§	§	PROPN
cjgl-2651	865	60	170	170	NUM
cjgl-2651	865	61	requires	require	VERB
cjgl-2651	865	62	a	a	DET
cjgl-2651	865	63	reduction	reduction	NOUN
cjgl-2651	865	64	in	in	ADP
cjgl-2651	865	65	the	the	DET
cjgl-2651	865	66	fair	fair	ADJ
cjgl-2651	865	67	market	market	NOUN
cjgl-2651	865	68	value	value	NOUN
cjgl-2651	865	69	of	of	ADP
cjgl-2651	865	70	the	the	DET
cjgl-2651	865	71	property	property	NOUN
cjgl-2651	865	72	,	,	PUNCT
cjgl-2651	865	73	which	which	PRON
cjgl-2651	865	74	is	be	AUX
cjgl-2651	865	75	not	not	PART
cjgl-2651	865	76	the	the	DET
cjgl-2651	865	77	case	case	NOUN
cjgl-2651	865	78	for	for	ADP
cjgl-2651	865	79	qualified	qualified	ADJ
cjgl-2651	865	80	appreciated	appreciated	ADJ
cjgl-2651	865	81	stock	stock	NOUN
cjgl-2651	865	82	)	)	PUNCT
cjgl-2651	865	83	.	.	PUNCT
cjgl-2651	866	1	149	149	NUM
cjgl-2651	866	2	i.r.c	i.r.c	NOUN
cjgl-2651	866	3	.	.	PUNCT
cjgl-2651	867	1	§	§	PROPN
cjgl-2651	867	2	179(d)(2	179(d)(2	NUM
cjgl-2651	867	3	)	)	PUNCT
cjgl-2651	867	4	;	;	PUNCT
cjgl-2651	867	5	see	see	VERB
cjgl-2651	867	6	i	i	PRON
cjgl-2651	867	7	d.	d.	PROPN
cjgl-2651	867	8	§	§	PROPN
cjgl-2651	867	9	179(c)(1	179(c)(1	NUM
cjgl-2651	867	10	)	)	PUNCT
cjgl-2651	867	11	(	(	PUNCT
cjgl-2651	867	12	flush	flush	ADJ
cjgl-2651	867	13	language	language	NOUN
cjgl-2651	867	14	)	)	PUNCT
cjgl-2651	867	15	(	(	PUNCT
cjgl-2651	867	16	generally	generally	ADV
cjgl-2651	867	17	delegating	delegate	VERB
cjgl-2651	867	18	to	to	ADP
cjgl-2651	867	19	the	the	DET
cjgl-2651	867	20	treasury	treasury	PROPN
cjgl-2651	867	21	department	department	PROPN
cjgl-2651	867	22	the	the	DET
cjgl-2651	867	23	task	task	NOUN
cjgl-2651	867	24	of	of	ADP
cjgl-2651	867	25	prescribing	prescribe	VERB
cjgl-2651	867	26	the	the	DET
cjgl-2651	867	27	requirements	requirement	NOUN
cjgl-2651	867	28	for	for	ADP
cjgl-2651	867	29	making	make	VERB
cjgl-2651	867	30	a	a	DET
cjgl-2651	867	31	§	§	PROPN
cjgl-2651	867	32	179	179	NUM
cjgl-2651	867	33	election	election	NOUN
cjgl-2651	867	34	)	)	PUNCT
cjgl-2651	867	35	;	;	PUNCT
cjgl-2651	868	1	treas	treas	PROPN
cjgl-2651	868	2	.	.	PUNCT
cjgl-2651	869	1	reg	reg	PROPN
cjgl-2651	869	2	.	.	PUNCT
cjgl-2651	870	1	§	§	PROPN
cjgl-2651	870	2	1.179	1.179	NUM
cjgl-2651	870	3	-	-	PUNCT
cjgl-2651	870	4	5(a	5(a	NUM
cjgl-2651	870	5	)	)	PUNCT
cjgl-2651	870	6	(	(	PUNCT
cjgl-2651	870	7	flush	flush	ADJ
cjgl-2651	870	8	language	language	NOUN
cjgl-2651	870	9	)	)	PUNCT
cjgl-2651	870	10	(	(	PUNCT
cjgl-2651	870	11	as	as	SCONJ
cjgl-2651	870	12	amended	amend	VERB
cjgl-2651	870	13	in	in	ADP
cjgl-2651	870	14	1995	1995	NUM
cjgl-2651	870	15	)	)	PUNCT
cjgl-2651	870	16	(	(	PUNCT
cjgl-2651	870	17	requiring	require	VERB
cjgl-2651	870	18	only	only	ADV
cjgl-2651	870	19	that	that	SCONJ
cjgl-2651	870	20	taxpayers	taxpayer	NOUN
cjgl-2651	870	21	"	"	PUNCT
cjgl-2651	870	22	maintain	maintain	VERB
cjgl-2651	870	23	records	record	NOUN
cjgl-2651	870	24	which	which	PRON
cjgl-2651	870	25	permit	permit	VERB
cjgl-2651	870	26	specific	specific	ADJ
cjgl-2651	870	27	identification	identification	NOUN
cjgl-2651	870	28	of	of	ADP
cjgl-2651	870	29	each	each	DET
cjgl-2651	870	30	piece	piece	NOUN
cjgl-2651	870	31	of	of	ADP
cjgl-2651	870	32	section	section	NOUN
cjgl-2651	870	33	179	179	NUM
cjgl-2651	870	34	property	property	NOUN
cjgl-2651	870	35	and	and	CCONJ
cjgl-2651	870	36	reflect	reflect	VERB
cjgl-2651	870	37	how	how	SCONJ
cjgl-2651	870	38	and	and	CCONJ
cjgl-2651	870	39	from	from	ADP
cjgl-2651	870	40	whom	whom	PRON
cjgl-2651	870	41	such	such	ADJ
cjgl-2651	870	42	property	property	NOUN
cjgl-2651	870	43	was	be	AUX
cjgl-2651	870	44	acquired	acquire	VERB
cjgl-2651	870	45	and	and	CCONJ
cjgl-2651	870	46	when	when	SCONJ
cjgl-2651	870	47	such	such	ADJ
cjgl-2651	870	48	property	property	NOUN
cjgl-2651	870	49	was	be	AUX
cjgl-2651	870	50	placed	place	VERB
cjgl-2651	870	51	in	in	ADP
cjgl-2651	870	52	service	service	NOUN
cjgl-2651	870	53	"	"	PUNCT
cjgl-2651	870	54	)	)	PUNCT
cjgl-2651	870	55	;	;	PUNCT
cjgl-2651	870	56	see	see	VERB
cjgl-2651	870	57	i.r.s	i.r.s	PROPN
cjgl-2651	870	58	.	.	PUNCT
cjgl-2651	871	1	form	form	NOUN
cjgl-2651	871	2	4562	4562	NUM
cjgl-2651	871	3	:	:	PUNCT
cjgl-2651	871	4	depreciation	depreciation	NOUN
cjgl-2651	871	5	and	and	CCONJ
cjgl-2651	871	6	amortization	amortization	NOUN
cjgl-2651	871	7	,	,	PUNCT
cjgl-2651	871	8	at	at	ADP
cjgl-2651	871	9	i	i	PRON
cjgl-2651	871	10	pt	pt	PROPN
cjgl-2651	871	11	.	.	PROPN
cjgl-2651	871	12	1	1	NUM
cjgl-2651	871	13	(	(	PUNCT
cjgl-2651	871	14	2009	2009	NUM
cjgl-2651	871	15	)	)	PUNCT
cjgl-2651	871	16	(	(	PUNCT
cjgl-2651	871	17	requiring	require	VERB
cjgl-2651	871	18	no	no	DET
cjgl-2651	871	19	disclosure	disclosure	NOUN
cjgl-2651	871	20	of	of	ADP
cjgl-2651	871	21	how	how	SCONJ
cjgl-2651	871	22	and	and	CCONJ
cjgl-2651	871	23	from	from	ADP
cjgl-2651	871	24	whom	whom	PRON
cjgl-2651	871	25	§	§	PROPN
cjgl-2651	871	26	179	179	NUM
cjgl-2651	871	27	property	property	NOUN
cjgl-2651	871	28	was	be	AUX
cjgl-2651	871	29	acquired	acquire	VERB
cjgl-2651	871	30	)	)	PUNCT
cjgl-2651	871	31	.	.	PUNCT
cjgl-2651	872	1	150	150	NUM
cjgl-2651	872	2	i.r.c	i.r.c	NOUN
cjgl-2651	872	3	.	.	PUNCT
cjgl-2651	873	1	§	§	PROPN
cjgl-2651	873	2	221(d)(1	221(d)(1	NUM
cjgl-2651	873	3	)	)	PUNCT
cjgl-2651	873	4	(	(	PUNCT
cjgl-2651	873	5	flush	flush	ADJ
cjgl-2651	873	6	language	language	NOUN
cjgl-2651	873	7	)	)	PUNCT
cjgl-2651	873	8	;	;	PUNCT
cjgl-2651	873	9	see	see	VERB
cjgl-2651	873	10	form	form	NOUN
cjgl-2651	873	11	1040	1040	NUM
cjgl-2651	873	12	,	,	PUNCT
cjgl-2651	873	13	supra	supra	PROPN
cjgl-2651	873	14	note	note	PROPN
cjgl-2651	873	15	26	26	NUM
cjgl-2651	873	16	,	,	PUNCT
cjgl-2651	873	17	at	at	ADP
cjgl-2651	873	18	i	i	PRON
cjgl-2651	873	19	1	1	NUM
cjgl-2651	873	20	.	.	X
cjgl-2651	873	21	33	33	NUM
cjgl-2651	873	22	(	(	PUNCT
cjgl-2651	873	23	requiring	require	VERB
cjgl-2651	873	24	no	no	DET
cjgl-2651	873	25	reporting	reporting	NOUN
cjgl-2651	873	26	regarding	regard	VERB
cjgl-2651	873	27	the	the	DET
cjgl-2651	873	28	relationship	relationship	NOUN
cjgl-2651	873	29	between	between	ADP
cjgl-2651	873	30	the	the	DET
cjgl-2651	873	31	taxpayer	taxpayer	NOUN
cjgl-2651	873	32	and	and	CCONJ
cjgl-2651	873	33	her	her	PRON
cjgl-2651	873	34	creditor	creditor	NOUN
cjgl-2651	873	35	)	)	PUNCT
cjgl-2651	873	36	;	;	PUNCT
cjgl-2651	873	37	form	form	VERB
cjgl-2651	873	38	1040	1040	NUM
cjgl-2651	873	39	instructions	instruction	NOUN
cjgl-2651	873	40	,	,	PUNCT
cjgl-2651	873	41	supra	supra	PROPN
cjgl-2651	873	42	note	note	NOUN
cjgl-2651	873	43	79	79	NUM
cjgl-2651	873	44	,	,	PUNCT
cjgl-2651	873	45	at	at	ADP
cjgl-2651	873	46	34	34	NUM
cjgl-2651	873	47	(	(	PUNCT
cjgl-2651	873	48	same	same	ADJ
cjgl-2651	873	49	)	)	PUNCT
cjgl-2651	873	50	.	.	PUNCT
cjgl-2651	874	1	columbia	columbia	PROPN
cjgl-2651	874	2	journal	journal	PROPN
cjgl-2651	874	3	of	of	ADP
cjgl-2651	874	4	gender	gender	NOUN
cjgl-2651	874	5	and	and	CCONJ
cjgl-2651	874	6	law	law	NOUN
cjgl-2651	874	7	farming	farming	NOUN
cjgl-2651	874	8	businesses	business	NOUN
cjgl-2651	874	9	and	and	CCONJ
cjgl-2651	874	10	placed	place	VERB
cjgl-2651	874	11	in	in	ADP
cjgl-2651	874	12	service	service	NOUN
cjgl-2651	874	13	while	while	SCONJ
cjgl-2651	874	14	the	the	DET
cjgl-2651	874	15	election	election	NOUN
cjgl-2651	874	16	is	be	AUX
cjgl-2651	874	17	in	in	ADP
cjgl-2651	874	18	effect	effect	NOUN
cjgl-2651	874	19	)	)	PUNCT
cjgl-2651	874	20	151	151	NUM
cjgl-2651	874	21	sections	section	NOUN
cjgl-2651	874	22	263a	263a	NOUN
cjgl-2651	874	23	,	,	PUNCT
cjgl-2651	874	24	269a	269a	PROPN
cjgl-2651	874	25	,	,	PUNCT
cjgl-2651	874	26	280h	280h	NOUN
cjgl-2651	874	27	,	,	PUNCT
cjgl-2651	874	28	441	441	NUM
cjgl-2651	874	29	,	,	PUNCT
cjgl-2651	874	30	444	444	NUM
cjgl-2651	874	31	,	,	PUNCT
cjgl-2651	874	32	465	465	NUM
cjgl-2651	874	33	,	,	PUNCT
cjgl-2651	874	34	469	469	NUM
cjgl-2651	874	35	,	,	PUNCT
cjgl-2651	874	36	and	and	CCONJ
cjgl-2651	874	37	775	775	NUM
cjgl-2651	874	38	(	(	PUNCT
cjgl-2651	874	39	all	all	PRON
cjgl-2651	874	40	defining	define	VERB
cjgl-2651	874	41	,	,	PUNCT
cjgl-2651	874	42	in	in	ADP
cjgl-2651	874	43	one	one	NUM
cjgl-2651	874	44	form	form	NOUN
cjgl-2651	874	45	or	or	CCONJ
cjgl-2651	874	46	another	another	PRON
cjgl-2651	874	47	,	,	PUNCT
cjgl-2651	874	48	"	"	PUNCT
cjgl-2651	874	49	personal	personal	ADJ
cjgl-2651	874	50	service	service	NOUN
cjgl-2651	874	51	corporation")'15	corporation")'15	PUNCT
cjgl-2651	874	52	2	2	NUM
cjgl-2651	874	53	section	section	NOUN
cjgl-2651	874	54	274	274	NUM
cjgl-2651	874	55	(	(	PUNCT
cjgl-2651	874	56	excepting	except	VERB
cjgl-2651	874	57	certain	certain	ADJ
cjgl-2651	874	58	entertainment	entertainment	NOUN
cjgl-2651	874	59	expenses	expense	NOUN
cjgl-2651	874	60	primarily	primarily	ADV
cjgl-2651	874	61	for	for	ADP
cjgl-2651	874	62	the	the	DET
cjgl-2651	874	63	benefit	benefit	NOUN
cjgl-2651	874	64	of	of	ADP
cjgl-2651	874	65	non	non	ADJ
cjgl-2651	874	66	-	-	ADJ
cjgl-2651	874	67	highly	highly	ADV
cjgl-2651	874	68	compensated	compensated	ADJ
cjgl-2651	874	69	employees	employee	NOUN
cjgl-2651	874	70	from	from	ADP
cjgl-2651	874	71	disallowance	disallowance	NOUN
cjgl-2651	874	72	)	)	PUNCT
cjgl-2651	874	73	153	153	NUM
cjgl-2651	874	74	sections	section	NOUN
cjgl-2651	874	75	280a	280a	NOUN
cjgl-2651	874	76	and	and	CCONJ
cjgl-2651	874	77	163	163	NUM
cjgl-2651	874	78	(	(	PUNCT
cjgl-2651	874	79	determining	determine	VERB
cjgl-2651	874	80	whether	whether	SCONJ
cjgl-2651	874	81	a	a	DET
cjgl-2651	874	82	residence	residence	NOUN
cjgl-2651	874	83	is	be	AUX
cjgl-2651	874	84	used	use	VERB
cjgl-2651	874	85	for	for	ADP
cjgl-2651	874	86	personal	personal	ADJ
cjgl-2651	874	87	purposes	purpose	NOUN
cjgl-2651	874	88	)	)	PUNCT
cjgl-2651	874	89	154	154	NUM
cjgl-2651	874	90	'	'	NUM
cjgl-2651	874	91	5	5	NUM
cjgl-2651	874	92	'	'	PART
cjgl-2651	874	93	i.r.c	i.r.c	NOUN
cjgl-2651	874	94	.	.	PUNCT
cjgl-2651	875	1	§	§	PROPN
cjgl-2651	875	2	263a(d)(3	263a(d)(3	NUM
cjgl-2651	875	3	)	)	PUNCT
cjgl-2651	875	4	,	,	PUNCT
cjgl-2651	875	5	(	(	PUNCT
cjgl-2651	875	6	c)(2	c)(2	X
cjgl-2651	875	7	)	)	PUNCT
cjgl-2651	875	8	;	;	PUNCT
cjgl-2651	875	9	see	see	VERB
cjgl-2651	875	10	treas	treas	PROPN
cjgl-2651	875	11	.	.	PUNCT
cjgl-2651	876	1	reg	reg	PROPN
cjgl-2651	876	2	.	.	PUNCT
cjgl-2651	877	1	§	§	PROPN
cjgl-2651	877	2	1.263a-4(d)(3)(i	1.263a-4(d)(3)(i	NUM
cjgl-2651	877	3	)	)	PUNCT
cjgl-2651	877	4	(	(	PUNCT
cjgl-2651	877	5	as	as	SCONJ
cjgl-2651	877	6	amended	amend	VERB
cjgl-2651	877	7	in	in	ADP
cjgl-2651	877	8	2000	2000	NUM
cjgl-2651	877	9	)	)	PUNCT
cjgl-2651	877	10	(	(	PUNCT
cjgl-2651	877	11	permitting	permit	VERB
cjgl-2651	877	12	a	a	DET
cjgl-2651	877	13	taxpayer	taxpayer	NOUN
cjgl-2651	877	14	to	to	PART
cjgl-2651	877	15	make	make	VERB
cjgl-2651	877	16	the	the	DET
cjgl-2651	877	17	election	election	NOUN
cjgl-2651	877	18	out	out	ADP
cjgl-2651	877	19	of	of	ADP
cjgl-2651	877	20	capitalization	capitalization	NOUN
cjgl-2651	877	21	merely	merely	ADV
cjgl-2651	877	22	by	by	ADP
cjgl-2651	877	23	filing	file	VERB
cjgl-2651	877	24	a	a	DET
cjgl-2651	877	25	return	return	NOUN
cjgl-2651	877	26	applying	apply	VERB
cjgl-2651	877	27	the	the	DET
cjgl-2651	877	28	relevant	relevant	ADJ
cjgl-2651	877	29	tax	tax	NOUN
cjgl-2651	877	30	rules	rule	NOUN
cjgl-2651	877	31	)	)	PUNCT
cjgl-2651	877	32	;	;	PUNCT
cjgl-2651	877	33	see	see	VERB
cjgl-2651	877	34	i.r.s	i.r.s	PROPN
cjgl-2651	877	35	.	.	PUNCT
cjgl-2651	878	1	instructions	instruction	NOUN
cjgl-2651	878	2	for	for	ADP
cjgl-2651	878	3	schedule	schedule	NOUN
cjgl-2651	878	4	f	f	PROPN
cjgl-2651	878	5	(	(	PUNCT
cjgl-2651	878	6	form	form	NOUN
cjgl-2651	878	7	1040	1040	NUM
cjgl-2651	878	8	)	)	PUNCT
cjgl-2651	878	9	,	,	PUNCT
cjgl-2651	878	10	at	at	ADP
cjgl-2651	878	11	f-4	f-4	PROPN
cjgl-2651	878	12	(	(	PUNCT
cjgl-2651	878	13	2009	2009	NUM
cjgl-2651	878	14	)	)	PUNCT
cjgl-2651	879	1	[	[	X
cjgl-2651	879	2	hereinafter	hereinafter	NOUN
cjgl-2651	879	3	schedule	schedule	NOUN
cjgl-2651	879	4	f	f	PROPN
cjgl-2651	879	5	instructions	instruction	NOUN
cjgl-2651	879	6	]	]	PUNCT
cjgl-2651	879	7	(	(	PUNCT
cjgl-2651	879	8	requiring	require	VERB
cjgl-2651	879	9	no	no	DET
cjgl-2651	879	10	reporting	reporting	NOUN
cjgl-2651	879	11	)	)	PUNCT
cjgl-2651	879	12	;	;	PUNCT
cjgl-2651	879	13	see	see	VERB
cjgl-2651	879	14	also	also	ADV
cjgl-2651	879	15	treas	treas	PROPN
cjgl-2651	879	16	.	.	PUNCT
cjgl-2651	880	1	reg	reg	PROPN
cjgl-2651	880	2	.	.	PUNCT
cjgl-2651	881	1	§	§	PROPN
cjgl-2651	881	2	1.263a-4(d)(5	1.263a-4(d)(5	NUM
cjgl-2651	881	3	)	)	PUNCT
cjgl-2651	881	4	,	,	PUNCT
cjgl-2651	881	5	ex	ex	NOUN
cjgl-2651	881	6	.	.	NOUN
cjgl-2651	881	7	2	2	NUM
cjgl-2651	881	8	(	(	PUNCT
cjgl-2651	881	9	as	as	SCONJ
cjgl-2651	881	10	amended	amend	VERB
cjgl-2651	881	11	in	in	ADP
cjgl-2651	881	12	2000	2000	NUM
cjgl-2651	881	13	)	)	PUNCT
cjgl-2651	881	14	(	(	PUNCT
cjgl-2651	881	15	illustrating	illustrate	VERB
cjgl-2651	881	16	the	the	DET
cjgl-2651	881	17	application	application	NOUN
cjgl-2651	881	18	of	of	ADP
cjgl-2651	881	19	the	the	DET
cjgl-2651	881	20	alternative	alternative	ADJ
cjgl-2651	881	21	depreciation	depreciation	NOUN
cjgl-2651	881	22	system	system	NOUN
cjgl-2651	881	23	to	to	ADP
cjgl-2651	881	24	persons	person	NOUN
cjgl-2651	881	25	related	relate	VERB
cjgl-2651	881	26	to	to	ADP
cjgl-2651	881	27	the	the	DET
cjgl-2651	881	28	farmer	farmer	NOUN
cjgl-2651	881	29	making	make	VERB
cjgl-2651	881	30	an	an	DET
cjgl-2651	881	31	election	election	NOUN
cjgl-2651	881	32	out	out	ADP
cjgl-2651	881	33	of	of	ADP
cjgl-2651	881	34	the	the	DET
cjgl-2651	881	35	capitalization	capitalization	NOUN
cjgl-2651	881	36	rules	rule	NOUN
cjgl-2651	881	37	of	of	ADP
cjgl-2651	881	38	§	§	PROPN
cjgl-2651	881	39	263a	263a	PROPN
cjgl-2651	881	40	)	)	PUNCT
cjgl-2651	881	41	.	.	PUNCT
cjgl-2651	882	1	152	152	NUM
cjgl-2651	882	2	i.r.c	i.r.c	NOUN
cjgl-2651	882	3	.	.	PUNCT
cjgl-2651	883	1	§	§	PROPN
cjgl-2651	883	2	§	§	PROPN
cjgl-2651	883	3	263a(h)(3)(d	263a(h)(3)(d	PROPN
cjgl-2651	883	4	)	)	PUNCT
cjgl-2651	883	5	,	,	PUNCT
cjgl-2651	883	6	269a(b)(2	269a(b)(2	NUM
cjgl-2651	883	7	)	)	PUNCT
cjgl-2651	883	8	,	,	PUNCT
cjgl-2651	883	9	(	(	PUNCT
cjgl-2651	883	10	3	3	NUM
cjgl-2651	883	11	)	)	PUNCT
cjgl-2651	883	12	,	,	PUNCT
cjgl-2651	883	13	280h(f)(5	280h(f)(5	PROPN
cjgl-2651	883	14	)	)	PUNCT
cjgl-2651	883	15	,	,	PUNCT
cjgl-2651	883	16	441(i)(2	441(i)(2	PROPN
cjgl-2651	883	17	)	)	PUNCT
cjgl-2651	883	18	,	,	PUNCT
cjgl-2651	883	19	444(0	444(0	NUM
cjgl-2651	883	20	,	,	PUNCT
cjgl-2651	883	21	465(e)(7)(b)(ii	465(e)(7)(b)(ii	NUM
cjgl-2651	883	22	)	)	PUNCT
cjgl-2651	883	23	,	,	PUNCT
cjgl-2651	883	24	469(j)(2	469(j)(2	NOUN
cjgl-2651	883	25	)	)	PUNCT
cjgl-2651	883	26	,	,	PUNCT
cjgl-2651	883	27	775(b)(2)(a	775(b)(2)(a	PROPN
cjgl-2651	883	28	)	)	PUNCT
cjgl-2651	883	29	;	;	PUNCT
cjgl-2651	883	30	see	see	VERB
cjgl-2651	883	31	i.r.s	i.r.s	PROPN
cjgl-2651	883	32	.	.	PUNCT
cjgl-2651	884	1	form	form	PROPN
cjgl-2651	884	2	1065	1065	NUM
cjgl-2651	884	3	-	-	SYM
cjgl-2651	884	4	b	b	NOUN
cjgl-2651	884	5	:	:	PUNCT
cjgl-2651	884	6	u.s	u.s	PROPN
cjgl-2651	884	7	.	.	PROPN
cjgl-2651	884	8	return	return	NOUN
cjgl-2651	884	9	of	of	ADP
cjgl-2651	884	10	income	income	NOUN
cjgl-2651	884	11	for	for	ADP
cjgl-2651	884	12	electing	elect	VERB
cjgl-2651	884	13	large	large	ADJ
cjgl-2651	884	14	partnerships	partnership	NOUN
cjgl-2651	884	15	(	(	PUNCT
cjgl-2651	884	16	2009	2009	NUM
cjgl-2651	884	17	)	)	PUNCT
cjgl-2651	884	18	(	(	PUNCT
cjgl-2651	884	19	requiring	require	VERB
cjgl-2651	884	20	no	no	DET
cjgl-2651	884	21	reporting	reporting	NOUN
cjgl-2651	884	22	regarding	regard	VERB
cjgl-2651	884	23	ownership	ownership	NOUN
cjgl-2651	884	24	by	by	ADP
cjgl-2651	884	25	personal	personal	ADJ
cjgl-2651	884	26	service	service	NOUN
cjgl-2651	884	27	corporations	corporation	NOUN
cjgl-2651	884	28	)	)	PUNCT
cjgl-2651	884	29	;	;	PUNCT
cjgl-2651	884	30	i.r.s	i.r.s	PROPN
cjgl-2651	884	31	.	.	PUNCT
cjgl-2651	885	1	form	form	PROPN
cjgl-2651	885	2	1120	1120	NUM
cjgl-2651	885	3	:	:	PUNCT
cjgl-2651	885	4	u.s	u.s	PROPN
cjgl-2651	885	5	.	.	PROPN
cjgl-2651	885	6	corporation	corporation	PROPN
cjgl-2651	885	7	income	income	NOUN
cjgl-2651	885	8	tax	tax	NOUN
cjgl-2651	885	9	return	return	NOUN
cjgl-2651	885	10	,	,	PUNCT
cjgl-2651	885	11	at	at	SCONJ
cjgl-2651	885	12	i	i	PRON
cjgl-2651	885	13	item	item	VERB
cjgl-2651	885	14	a	a	PRON
cjgl-2651	885	15	,	,	PUNCT
cjgl-2651	885	16	box	box	NOUN
cjgl-2651	885	17	3	3	NUM
cjgl-2651	885	18	(	(	PUNCT
cjgl-2651	885	19	2009	2009	NUM
cjgl-2651	885	20	)	)	PUNCT
cjgl-2651	885	21	(	(	PUNCT
cjgl-2651	885	22	merely	merely	ADV
cjgl-2651	885	23	requiring	require	VERB
cjgl-2651	885	24	a	a	DET
cjgl-2651	885	25	corporation	corporation	NOUN
cjgl-2651	885	26	to	to	PART
cjgl-2651	885	27	check	check	VERB
cjgl-2651	885	28	a	a	DET
cjgl-2651	885	29	box	box	NOUN
cjgl-2651	885	30	if	if	SCONJ
cjgl-2651	885	31	it	it	PRON
cjgl-2651	885	32	qualifies	qualify	VERB
cjgl-2651	885	33	as	as	ADP
cjgl-2651	885	34	a	a	DET
cjgl-2651	885	35	personal	personal	ADJ
cjgl-2651	885	36	service	service	NOUN
cjgl-2651	885	37	corporation	corporation	NOUN
cjgl-2651	885	38	)	)	PUNCT
cjgl-2651	885	39	;	;	PUNCT
cjgl-2651	885	40	i.r.s	i.r.s	PROPN
cjgl-2651	885	41	.	.	PUNCT
cjgl-2651	886	1	form	form	PROPN
cjgl-2651	886	2	1120	1120	NUM
cjgl-2651	886	3	,	,	PUNCT
cjgl-2651	886	4	schedule	schedule	NOUN
cjgl-2651	886	5	h	h	NOUN
cjgl-2651	886	6	:	:	PUNCT
cjgl-2651	886	7	section	section	NOUN
cjgl-2651	886	8	280h	280h	NOUN
cjgl-2651	886	9	limitations	limitation	NOUN
cjgl-2651	886	10	for	for	ADP
cjgl-2651	886	11	a	a	DET
cjgl-2651	886	12	personal	personal	ADJ
cjgl-2651	886	13	service	service	NOUN
cjgl-2651	886	14	corporation	corporation	NOUN
cjgl-2651	886	15	(	(	PUNCT
cjgl-2651	886	16	2009	2009	NUM
cjgl-2651	886	17	)	)	PUNCT
cjgl-2651	886	18	(	(	PUNCT
cjgl-2651	886	19	requiring	require	VERB
cjgl-2651	886	20	no	no	DET
cjgl-2651	886	21	reporting	reporting	NOUN
cjgl-2651	886	22	regarding	regard	VERB
cjgl-2651	886	23	the	the	DET
cjgl-2651	886	24	ownership	ownership	NOUN
cjgl-2651	886	25	of	of	ADP
cjgl-2651	886	26	a	a	DET
cjgl-2651	886	27	personal	personal	ADJ
cjgl-2651	886	28	service	service	NOUN
cjgl-2651	886	29	corporation	corporation	NOUN
cjgl-2651	886	30	)	)	PUNCT
cjgl-2651	886	31	;	;	PUNCT
cjgl-2651	886	32	i.r.s	i.r.s	PROPN
cjgl-2651	886	33	.	.	PUNCT
cjgl-2651	887	1	form	form	PROPN
cjgl-2651	887	2	6198	6198	NUM
cjgl-2651	887	3	:	:	PUNCT
cjgl-2651	887	4	at	at	ADP
cjgl-2651	887	5	-	-	PUNCT
cjgl-2651	887	6	risk	risk	NOUN
cjgl-2651	887	7	limitations	limitation	NOUN
cjgl-2651	887	8	(	(	PUNCT
cjgl-2651	887	9	2009	2009	NUM
cjgl-2651	887	10	)	)	PUNCT
cjgl-2651	887	11	(	(	PUNCT
cjgl-2651	887	12	same	same	ADJ
cjgl-2651	887	13	)	)	PUNCT
cjgl-2651	887	14	;	;	PUNCT
cjgl-2651	887	15	i.r.s	i.r.s	PROPN
cjgl-2651	887	16	.	.	PUNCT
cjgl-2651	888	1	form	form	PROPN
cjgl-2651	888	2	8716	8716	NUM
cjgl-2651	888	3	:	:	PUNCT
cjgl-2651	888	4	election	election	NOUN
cjgl-2651	888	5	to	to	PART
cjgl-2651	888	6	have	have	VERB
cjgl-2651	888	7	a	a	DET
cjgl-2651	888	8	tax	tax	NOUN
cjgl-2651	888	9	year	year	NOUN
cjgl-2651	888	10	other	other	ADJ
cjgl-2651	888	11	than	than	ADP
cjgl-2651	888	12	a	a	DET
cjgl-2651	888	13	required	require	VERB
cjgl-2651	888	14	tax	tax	NOUN
cjgl-2651	888	15	year	year	NOUN
cjgl-2651	888	16	(	(	PUNCT
cjgl-2651	888	17	2008	2008	NUM
cjgl-2651	888	18	)	)	PUNCT
cjgl-2651	888	19	(	(	PUNCT
cjgl-2651	888	20	same	same	ADJ
cjgl-2651	888	21	)	)	PUNCT
cjgl-2651	888	22	;	;	PUNCT
cjgl-2651	888	23	i.r.s	i.r.s	PROPN
cjgl-2651	888	24	.	.	PUNCT
cjgl-2651	889	1	form	form	NOUN
cjgl-2651	889	2	8820	8820	NUM
cjgl-2651	889	3	:	:	PUNCT
cjgl-2651	889	4	corporate	corporate	ADJ
cjgl-2651	889	5	passive	passive	ADJ
cjgl-2651	889	6	activity	activity	NOUN
cjgl-2651	889	7	loss	loss	NOUN
cjgl-2651	889	8	and	and	CCONJ
cjgl-2651	889	9	credit	credit	NOUN
cjgl-2651	889	10	limitations	limitation	NOUN
cjgl-2651	889	11	(	(	PUNCT
cjgl-2651	889	12	2009	2009	NUM
cjgl-2651	889	13	)	)	PUNCT
cjgl-2651	889	14	(	(	PUNCT
cjgl-2651	889	15	same	same	ADJ
cjgl-2651	889	16	)	)	PUNCT
cjgl-2651	889	17	;	;	PUNCT
cjgl-2651	889	18	i.r.s	i.r.s	NOUN
cjgl-2651	889	19	.	.	PUNCT
cjgl-2651	890	1	pub	pub	NOUN
cjgl-2651	890	2	.	.	PUNCT
cjgl-2651	891	1	no	no	INTJ
cjgl-2651	891	2	.	.	NOUN
cjgl-2651	891	3	538	538	NUM
cjgl-2651	891	4	,	,	PUNCT
cjgl-2651	891	5	accounting	accounting	NOUN
cjgl-2651	891	6	periods	period	NOUN
cjgl-2651	891	7	and	and	CCONJ
cjgl-2651	891	8	methods	method	NOUN
cjgl-2651	891	9	21	21	NUM
cjgl-2651	891	10	(	(	PUNCT
cjgl-2651	891	11	2008	2008	NUM
cjgl-2651	891	12	)	)	PUNCT
cjgl-2651	892	1	(	(	PUNCT
cjgl-2651	892	2	describing	describe	VERB
cjgl-2651	892	3	the	the	DET
cjgl-2651	892	4	rules	rule	NOUN
cjgl-2651	892	5	of	of	ADP
cjgl-2651	892	6	§	§	PROPN
cjgl-2651	892	7	263a(h	263a(h	PROPN
cjgl-2651	892	8	)	)	PUNCT
cjgl-2651	892	9	,	,	PUNCT
cjgl-2651	892	10	but	but	CCONJ
cjgl-2651	892	11	making	make	VERB
cjgl-2651	892	12	no	no	DET
cjgl-2651	892	13	mention	mention	NOUN
cjgl-2651	892	14	of	of	ADP
cjgl-2651	892	15	any	any	DET
cjgl-2651	892	16	reporting	reporting	NOUN
cjgl-2651	892	17	requirements	requirement	NOUN
cjgl-2651	892	18	)	)	PUNCT
cjgl-2651	892	19	.	.	PUNCT
cjgl-2651	893	1	153	153	NUM
cjgl-2651	893	2	i.r.c	i.r.c	NOUN
cjgl-2651	893	3	.	.	PUNCT
cjgl-2651	894	1	§	§	PROPN
cjgl-2651	894	2	274(e)(4	274(e)(4	NUM
cjgl-2651	894	3	)	)	PUNCT
cjgl-2651	894	4	;	;	PUNCT
cjgl-2651	894	5	see	see	VERB
cjgl-2651	894	6	temp	temp	NOUN
cjgl-2651	894	7	.	.	PUNCT
cjgl-2651	895	1	treas	treas	PROPN
cjgl-2651	895	2	.	.	PUNCT
cjgl-2651	896	1	reg	reg	PROPN
cjgl-2651	896	2	.	.	PUNCT
cjgl-2651	897	1	§	§	PROPN
cjgl-2651	897	2	1.274	1.274	NUM
cjgl-2651	897	3	-	-	SYM
cjgl-2651	897	4	5t(c)(7)(ii	5t(c)(7)(ii	NUM
cjgl-2651	897	5	)	)	PUNCT
cjgl-2651	897	6	(	(	PUNCT
cjgl-2651	897	7	as	as	SCONJ
cjgl-2651	897	8	amended	amend	VERB
cjgl-2651	897	9	in	in	ADP
cjgl-2651	897	10	2010	2010	NUM
cjgl-2651	897	11	)	)	PUNCT
cjgl-2651	897	12	(	(	PUNCT
cjgl-2651	897	13	waiving	waive	VERB
cjgl-2651	897	14	the	the	DET
cjgl-2651	897	15	strict	strict	ADJ
cjgl-2651	897	16	substantiation	substantiation	NOUN
cjgl-2651	897	17	requirements	requirement	NOUN
cjgl-2651	897	18	that	that	PRON
cjgl-2651	897	19	normally	normally	ADV
cjgl-2651	897	20	apply	apply	VERB
cjgl-2651	897	21	to	to	ADP
cjgl-2651	897	22	entertainment	entertainment	NOUN
cjgl-2651	897	23	expenses	expense	NOUN
cjgl-2651	897	24	)	)	PUNCT
cjgl-2651	897	25	.	.	PUNCT
cjgl-2651	898	1	154	154	NUM
cjgl-2651	898	2	i.r.c	i.r.c	NOUN
cjgl-2651	898	3	.	.	PUNCT
cjgl-2651	899	1	§	§	PROPN
cjgl-2651	899	2	§	§	PROPN
cjgl-2651	899	3	280a(d)(2	280a(d)(2	NOUN
cjgl-2651	899	4	)	)	PUNCT
cjgl-2651	899	5	,	,	PUNCT
cjgl-2651	899	6	163(h)(4)(a)(i)(ll	163(h)(4)(a)(i)(ll	NUM
cjgl-2651	899	7	)	)	PUNCT
cjgl-2651	899	8	;	;	PUNCT
cjgl-2651	899	9	see	see	VERB
cjgl-2651	899	10	i.r.s	i.r.s	PROPN
cjgl-2651	899	11	.	.	PUNCT
cjgl-2651	900	1	form	form	NOUN
cjgl-2651	900	2	8829	8829	NUM
cjgl-2651	900	3	:	:	PUNCT
cjgl-2651	900	4	expenses	expense	NOUN
cjgl-2651	900	5	for	for	ADP
cjgl-2651	900	6	business	business	NOUN
cjgl-2651	900	7	use	use	NOUN
cjgl-2651	900	8	of	of	ADP
cjgl-2651	900	9	your	your	PRON
cjgl-2651	900	10	home	home	NOUN
cjgl-2651	900	11	(	(	PUNCT
cjgl-2651	900	12	2009	2009	NUM
cjgl-2651	900	13	)	)	PUNCT
cjgl-2651	900	14	(	(	PUNCT
cjgl-2651	900	15	requiring	require	VERB
cjgl-2651	900	16	no	no	DET
cjgl-2651	900	17	reporting	reporting	NOUN
cjgl-2651	900	18	regarding	regard	VERB
cjgl-2651	900	19	the	the	DET
cjgl-2651	900	20	personal	personal	ADJ
cjgl-2651	900	21	use	use	NOUN
cjgl-2651	900	22	of	of	ADP
cjgl-2651	900	23	the	the	DET
cjgl-2651	900	24	home	home	NOUN
cjgl-2651	900	25	)	)	PUNCT
cjgl-2651	900	26	.	.	PUNCT
cjgl-2651	901	1	22.2	22.2	NUM
cjgl-2651	901	2	columbia	columbia	PROPN
cjgl-2651	901	3	journal	journal	NOUN
cjgl-2651	901	4	of	of	ADP
cjgl-2651	901	5	gender	gender	NOUN
cjgl-2651	901	6	and	and	CCONJ
cjgl-2651	901	7	law	law	NOUN
cjgl-2651	901	8	sections	section	NOUN
cjgl-2651	901	9	302	302	NUM
cjgl-2651	901	10	and	and	CCONJ
cjgl-2651	901	11	356	356	NUM
cjgl-2651	901	12	(	(	PUNCT
cjgl-2651	901	13	determining	determine	VERB
cjgl-2651	901	14	the	the	DET
cjgl-2651	901	15	tax	tax	NOUN
cjgl-2651	901	16	consequences	consequence	NOUN
cjgl-2651	901	17	of	of	ADP
cjgl-2651	901	18	actual	actual	ADJ
cjgl-2651	901	19	redemptions	redemption	NOUN
cjgl-2651	901	20	of	of	ADP
cjgl-2651	901	21	corporate	corporate	ADJ
cjgl-2651	901	22	stock	stock	NOUN
cjgl-2651	901	23	as	as	ADV
cjgl-2651	901	24	well	well	ADV
cjgl-2651	901	25	as	as	ADP
cjgl-2651	901	26	the	the	DET
cjgl-2651	901	27	fictive	fictive	ADJ
cjgl-2651	901	28	redemptions	redemption	NOUN
cjgl-2651	901	29	that	that	PRON
cjgl-2651	901	30	determine	determine	VERB
cjgl-2651	901	31	the	the	DET
cjgl-2651	901	32	tax	tax	NOUN
cjgl-2651	901	33	characterization	characterization	NOUN
cjgl-2651	901	34	of	of	ADP
cjgl-2651	901	35	gain	gain	NOUN
cjgl-2651	901	36	recognized	recognize	VERB
cjgl-2651	901	37	by	by	ADP
cjgl-2651	901	38	a	a	DET
cjgl-2651	901	39	shareholder	shareholder	NOUN
cjgl-2651	901	40	in	in	ADP
cjgl-2651	901	41	conjunction	conjunction	NOUN
cjgl-2651	901	42	with	with	ADP
cjgl-2651	901	43	an	an	DET
cjgl-2651	901	44	otherwise	otherwise	ADV
cjgl-2651	901	45	tax	tax	NOUN
cjgl-2651	901	46	-	-	PUNCT
cjgl-2651	901	47	free	free	ADJ
cjgl-2651	901	48	corporate	corporate	ADJ
cjgl-2651	901	49	reorganization	reorganization	NOUN
cjgl-2651	901	50	)	)	PUNCT
cjgl-2651	901	51	155	155	NUM
cjgl-2651	901	52	section	section	NOUN
cjgl-2651	901	53	304	304	NUM
cjgl-2651	901	54	(	(	PUNCT
cjgl-2651	901	55	governing	govern	VERB
cjgl-2651	901	56	redemptions	redemption	NOUN
cjgl-2651	901	57	through	through	ADP
cjgl-2651	901	58	related	related	ADJ
cjgl-2651	901	59	corporations	corporation	NOUN
cjgl-2651	901	60	)	)	PUNCT
cjgl-2651	901	61	156	156	NUM
cjgl-2651	901	62	section	section	NOUN
cjgl-2651	901	63	306	306	NUM
cjgl-2651	901	64	(	(	PUNCT
cjgl-2651	901	65	dealing	deal	VERB
cjgl-2651	901	66	with	with	ADP
cjgl-2651	901	67	preferred	preferred	ADJ
cjgl-2651	901	68	stock	stock	NOUN
cjgl-2651	901	69	bailouts	bailout	NOUN
cjgl-2651	901	70	)	)	PUNCT
cjgl-2651	901	71	57	57	NUM
cjgl-2651	901	72	5	5	NUM
cjgl-2651	901	73	i.r.c	i.r.c	NOUN
cjgl-2651	901	74	.	.	PUNCT
cjgl-2651	902	1	§	§	PROPN
cjgl-2651	902	2	§	§	PROPN
cjgl-2651	902	3	302(c	302(c	PROPN
cjgl-2651	902	4	)	)	PUNCT
cjgl-2651	902	5	,	,	PUNCT
cjgl-2651	902	6	356(a)(2	356(a)(2	NUM
cjgl-2651	902	7	)	)	PUNCT
cjgl-2651	902	8	;	;	PUNCT
cjgl-2651	902	9	cf	cf	NOUN
cjgl-2651	902	10	i.r.s	i.r.s	NOUN
cjgl-2651	902	11	.	.	PUNCT
cjgl-2651	903	1	priv	priv	PROPN
cjgl-2651	903	2	.	.	PUNCT
cjgl-2651	904	1	ltr	ltr	PROPN
cjgl-2651	904	2	.	.	PUNCT
cjgl-2651	905	1	rul	rul	PROPN
cjgl-2651	905	2	.	.	PUNCT
cjgl-2651	906	1	91	91	NUM
cjgl-2651	906	2	-	-	SYM
cjgl-2651	906	3	15	15	NUM
cjgl-2651	906	4	-	-	SYM
cjgl-2651	906	5	019	019	NUM
cjgl-2651	906	6	(	(	PUNCT
cjgl-2651	906	7	apr	apr	NOUN
cjgl-2651	906	8	.	.	PROPN
cjgl-2651	906	9	12	12	NUM
cjgl-2651	906	10	,	,	PUNCT
cjgl-2651	906	11	1991	1991	NUM
cjgl-2651	906	12	)	)	PUNCT
cjgl-2651	906	13	(	(	PUNCT
cjgl-2651	906	14	permitting	permit	VERB
cjgl-2651	906	15	a	a	DET
cjgl-2651	906	16	redeeming	redeem	VERB
cjgl-2651	906	17	corporation	corporation	NOUN
cjgl-2651	906	18	to	to	PART
cjgl-2651	906	19	discharge	discharge	VERB
cjgl-2651	906	20	its	its	PRON
cjgl-2651	906	21	obligation	obligation	NOUN
cjgl-2651	906	22	to	to	PART
cjgl-2651	906	23	report	report	VERB
cjgl-2651	906	24	dividend	dividend	NOUN
cjgl-2651	906	25	payments	payment	NOUN
cjgl-2651	906	26	under	under	ADP
cjgl-2651	906	27	i.r.c	i.r.c	NOUN
cjgl-2651	906	28	.	.	PUNCT
cjgl-2651	907	1	§	§	PROPN
cjgl-2651	907	2	6042	6042	NUM
cjgl-2651	907	3	by	by	ADP
cjgl-2651	907	4	filing	file	VERB
cjgl-2651	907	5	a	a	DET
cjgl-2651	907	6	form	form	NOUN
cjgl-2651	907	7	1099	1099	NUM
cjgl-2651	907	8	-	-	SYM
cjgl-2651	907	9	b	b	NOUN
cjgl-2651	907	10	along	along	ADP
cjgl-2651	907	11	with	with	ADP
cjgl-2651	907	12	an	an	DET
cjgl-2651	907	13	explanatory	explanatory	ADJ
cjgl-2651	907	14	statement	statement	NOUN
cjgl-2651	907	15	,	,	PUNCT
cjgl-2651	907	16	in	in	ADP
cjgl-2651	907	17	lieu	lieu	NOUN
cjgl-2651	907	18	of	of	ADP
cjgl-2651	907	19	a	a	DET
cjgl-2651	907	20	form	form	NOUN
cjgl-2651	907	21	1099	1099	NUM
cjgl-2651	907	22	-	-	PUNCT
cjgl-2651	907	23	div	div	NOUN
cjgl-2651	907	24	,	,	PUNCT
cjgl-2651	907	25	where	where	SCONJ
cjgl-2651	907	26	the	the	DET
cjgl-2651	907	27	corporation	corporation	NOUN
cjgl-2651	907	28	has	have	VERB
cjgl-2651	907	29	insufficient	insufficient	ADJ
cjgl-2651	907	30	facts	fact	NOUN
cjgl-2651	907	31	to	to	PART
cjgl-2651	907	32	determine	determine	VERB
cjgl-2651	907	33	whether	whether	SCONJ
cjgl-2651	907	34	a	a	DET
cjgl-2651	907	35	distribution	distribution	NOUN
cjgl-2651	907	36	in	in	ADP
cjgl-2651	907	37	redemption	redemption	NOUN
cjgl-2651	907	38	of	of	ADP
cjgl-2651	907	39	stock	stock	NOUN
cjgl-2651	907	40	will	will	AUX
cjgl-2651	907	41	be	be	AUX
cjgl-2651	907	42	characterized	characterize	VERB
cjgl-2651	907	43	as	as	ADP
cjgl-2651	907	44	a	a	DET
cjgl-2651	907	45	dividend	dividend	NOUN
cjgl-2651	907	46	at	at	ADP
cjgl-2651	907	47	the	the	DET
cjgl-2651	907	48	shareholder	shareholder	NOUN
cjgl-2651	907	49	level	level	NOUN
cjgl-2651	907	50	)	)	PUNCT
cjgl-2651	907	51	;	;	PUNCT
cjgl-2651	907	52	i.r.s	i.r.s	PROPN
cjgl-2651	907	53	.	.	PUNCT
cjgl-2651	908	1	priv	priv	PROPN
cjgl-2651	908	2	.	.	PUNCT
cjgl-2651	909	1	ltr	ltr	PROPN
cjgl-2651	909	2	.	.	PUNCT
cjgl-2651	910	1	rul	rul	PROPN
cjgl-2651	910	2	.	.	PUNCT
cjgl-2651	911	1	90	90	NUM
cjgl-2651	911	2	-	-	SYM
cjgl-2651	911	3	15	15	NUM
cjgl-2651	911	4	-	-	PUNCT
cjgl-2651	911	5	012	012	NUM
cjgl-2651	911	6	(	(	PUNCT
cjgl-2651	911	7	apr	apr	PROPN
cjgl-2651	911	8	.	.	PROPN
cjgl-2651	911	9	13	13	NUM
cjgl-2651	911	10	,	,	PUNCT
cjgl-2651	911	11	1990	1990	NUM
cjgl-2651	911	12	)	)	PUNCT
cjgl-2651	911	13	(	(	PUNCT
cjgl-2651	911	14	same	same	ADJ
cjgl-2651	911	15	with	with	ADP
cjgl-2651	911	16	respect	respect	NOUN
cjgl-2651	911	17	to	to	ADP
cjgl-2651	911	18	an	an	DET
cjgl-2651	911	19	amount	amount	NOUN
cjgl-2651	911	20	that	that	PRON
cjgl-2651	911	21	might	might	AUX
cjgl-2651	911	22	be	be	AUX
cjgl-2651	911	23	rccharacterized	rccharacterize	VERB
cjgl-2651	911	24	as	as	ADP
cjgl-2651	911	25	a	a	DET
cjgl-2651	911	26	dividend	dividend	NOUN
cjgl-2651	911	27	under	under	ADP
cjgl-2651	911	28	§	§	PROPN
cjgl-2651	911	29	356(a)(2	356(a)(2	NUM
cjgl-2651	911	30	)	)	PUNCT
cjgl-2651	911	31	)	)	PUNCT
cjgl-2651	911	32	.	.	PUNCT
cjgl-2651	912	1	a	a	DET
cjgl-2651	912	2	taxpayer	taxpayer	NOUN
cjgl-2651	912	3	who	who	PRON
cjgl-2651	912	4	wishes	wish	VERB
cjgl-2651	912	5	to	to	PART
cjgl-2651	912	6	waive	waive	VERB
cjgl-2651	912	7	application	application	NOUN
cjgl-2651	912	8	of	of	ADP
cjgl-2651	912	9	the	the	DET
cjgl-2651	912	10	family	family	NOUN
cjgl-2651	912	11	attribution	attribution	NOUN
cjgl-2651	912	12	rules	rule	NOUN
cjgl-2651	912	13	of	of	ADP
cjgl-2651	912	14	§	§	PROPN
cjgl-2651	912	15	318(a)(1	318(a)(1	NUM
cjgl-2651	912	16	)	)	PUNCT
cjgl-2651	912	17	in	in	ADP
cjgl-2651	912	18	order	order	NOUN
cjgl-2651	912	19	to	to	PART
cjgl-2651	912	20	qualify	qualify	VERB
cjgl-2651	912	21	for	for	ADP
cjgl-2651	912	22	a	a	DET
cjgl-2651	912	23	redemption	redemption	NOUN
cjgl-2651	912	24	as	as	ADP
cjgl-2651	912	25	an	an	DET
cjgl-2651	912	26	exchange	exchange	NOUN
cjgl-2651	912	27	under	under	ADP
cjgl-2651	912	28	§	§	PROPN
cjgl-2651	912	29	302(b)(3	302(b)(3	NUM
cjgl-2651	912	30	)	)	PUNCT
cjgl-2651	912	31	must	must	AUX
cjgl-2651	912	32	file	file	VERB
cjgl-2651	912	33	an	an	DET
cjgl-2651	912	34	agreement	agreement	NOUN
cjgl-2651	912	35	with	with	ADP
cjgl-2651	912	36	the	the	DET
cjgl-2651	912	37	irs	irs	PROPN
cjgl-2651	912	38	.	.	PUNCT
cjgl-2651	913	1	i.r.c	i.r.c	PROPN
cjgl-2651	913	2	.	.	PUNCT
cjgl-2651	914	1	§	§	PROPN
cjgl-2651	914	2	302(c)(2	302(c)(2	NUM
cjgl-2651	914	3	)	)	PUNCT
cjgl-2651	914	4	.	.	PUNCT
cjgl-2651	915	1	this	this	DET
cjgl-2651	915	2	agreement	agreement	NOUN
cjgl-2651	915	3	requires	require	VERB
cjgl-2651	915	4	no	no	DET
cjgl-2651	915	5	reporting	reporting	NOUN
cjgl-2651	915	6	of	of	ADP
cjgl-2651	915	7	the	the	DET
cjgl-2651	915	8	relationships	relationship	NOUN
cjgl-2651	915	9	that	that	PRON
cjgl-2651	915	10	trigger	trigger	NOUN
cjgl-2651	915	11	attribution	attribution	NOUN
cjgl-2651	915	12	under	under	ADP
cjgl-2651	915	13	§	§	PROPN
cjgl-2651	915	14	318	318	NUM
cjgl-2651	915	15	.	.	PUNCT
cjgl-2651	916	1	treas	treas	PROPN
cjgl-2651	916	2	.	.	PUNCT
cjgl-2651	917	1	reg	reg	PROPN
cjgl-2651	917	2	.	.	PUNCT
cjgl-2651	918	1	§	§	PROPN
cjgl-2651	918	2	1.302	1.302	NUM
cjgl-2651	918	3	-	-	SYM
cjgl-2651	918	4	4	4	NUM
cjgl-2651	918	5	(	(	PUNCT
cjgl-2651	918	6	as	as	SCONJ
cjgl-2651	918	7	amended	amend	VERB
cjgl-2651	918	8	in	in	ADP
cjgl-2651	918	9	2007	2007	NUM
cjgl-2651	918	10	)	)	PUNCT
cjgl-2651	918	11	.	.	PUNCT
cjgl-2651	919	1	all	all	DET
cjgl-2651	919	2	"	"	PUNCT
cjgl-2651	919	3	significant	significant	ADJ
cjgl-2651	919	4	"	"	PUNCT
cjgl-2651	919	5	shareholders	shareholder	NOUN
cjgl-2651	919	6	must	must	AUX
cjgl-2651	919	7	also	also	ADV
cjgl-2651	919	8	file	file	VERB
cjgl-2651	919	9	a	a	DET
cjgl-2651	919	10	statement	statement	NOUN
cjgl-2651	919	11	with	with	ADP
cjgl-2651	919	12	their	their	PRON
cjgl-2651	919	13	returns	return	NOUN
cjgl-2651	919	14	upon	upon	SCONJ
cjgl-2651	919	15	redemption	redemption	NOUN
cjgl-2651	919	16	of	of	ADP
cjgl-2651	919	17	stock	stock	NOUN
cjgl-2651	919	18	;	;	PUNCT
cjgl-2651	919	19	however	however	ADV
cjgl-2651	919	20	,	,	PUNCT
cjgl-2651	919	21	this	this	DET
cjgl-2651	919	22	statement	statement	NOUN
cjgl-2651	919	23	need	need	AUX
cjgl-2651	919	24	only	only	ADV
cjgl-2651	919	25	include	include	VERB
cjgl-2651	919	26	the	the	DET
cjgl-2651	919	27	fair	fair	ADJ
cjgl-2651	919	28	market	market	NOUN
cjgl-2651	919	29	value	value	NOUN
cjgl-2651	919	30	and	and	CCONJ
cjgl-2651	919	31	basis	basis	NOUN
cjgl-2651	919	32	of	of	ADP
cjgl-2651	919	33	the	the	DET
cjgl-2651	919	34	stock	stock	NOUN
cjgl-2651	919	35	redeemed	redeem	VERB
cjgl-2651	919	36	and	and	CCONJ
cjgl-2651	919	37	a	a	DET
cjgl-2651	919	38	description	description	NOUN
cjgl-2651	919	39	of	of	ADP
cjgl-2651	919	40	the	the	DET
cjgl-2651	919	41	property	property	NOUN
cjgl-2651	919	42	given	give	VERB
cjgl-2651	919	43	by	by	ADP
cjgl-2651	919	44	the	the	DET
cjgl-2651	919	45	corporation	corporation	NOUN
cjgl-2651	919	46	in	in	ADP
cjgl-2651	919	47	exchange	exchange	NOUN
cjgl-2651	919	48	for	for	ADP
cjgl-2651	919	49	that	that	DET
cjgl-2651	919	50	stock	stock	NOUN
cjgl-2651	919	51	.	.	PUNCT
cjgl-2651	920	1	i	i	PRON
cjgl-2651	920	2	d.	d.	PROPN
cjgl-2651	920	3	§	§	PROPN
cjgl-2651	920	4	1.302	1.302	NUM
cjgl-2651	920	5	-	-	SYM
cjgl-2651	920	6	2(b)(2	2(b)(2	NUM
cjgl-2651	920	7	)	)	PUNCT
cjgl-2651	920	8	.	.	PUNCT
cjgl-2651	921	1	similarly	similarly	ADV
cjgl-2651	921	2	,	,	PUNCT
cjgl-2651	921	3	all	all	DET
cjgl-2651	921	4	"	"	PUNCT
cjgl-2651	921	5	significant	significant	ADJ
cjgl-2651	921	6	"	"	PUNCT
cjgl-2651	921	7	shareholders	shareholder	NOUN
cjgl-2651	921	8	must	must	AUX
cjgl-2651	921	9	file	file	VERB
cjgl-2651	921	10	a	a	DET
cjgl-2651	921	11	statement	statement	NOUN
cjgl-2651	921	12	with	with	ADP
cjgl-2651	921	13	their	their	PRON
cjgl-2651	921	14	returns	return	NOUN
cjgl-2651	921	15	for	for	ADP
cjgl-2651	921	16	the	the	DET
cjgl-2651	921	17	year	year	NOUN
cjgl-2651	921	18	in	in	ADP
cjgl-2651	921	19	which	which	PRON
cjgl-2651	921	20	a	a	DET
cjgl-2651	921	21	reorganization	reorganization	NOUN
cjgl-2651	921	22	exchange	exchange	NOUN
cjgl-2651	921	23	,	,	PUNCT
cjgl-2651	921	24	occurred	occur	VERB
cjgl-2651	921	25	;	;	PUNCT
cjgl-2651	921	26	again	again	ADV
cjgl-2651	921	27	,	,	PUNCT
cjgl-2651	921	28	however	however	ADV
cjgl-2651	921	29	,	,	PUNCT
cjgl-2651	921	30	this	this	DET
cjgl-2651	921	31	statement	statement	NOUN
cjgl-2651	921	32	need	need	AUX
cjgl-2651	921	33	only	only	ADV
cjgl-2651	921	34	include	include	VERB
cjgl-2651	921	35	the	the	DET
cjgl-2651	921	36	names	name	NOUN
cjgl-2651	921	37	and	and	CCONJ
cjgl-2651	921	38	employer	employer	NOUN
cjgl-2651	921	39	identification	identification	NOUN
cjgl-2651	921	40	numbers	number	NOUN
cjgl-2651	921	41	of	of	ADP
cjgl-2651	921	42	the	the	DET
cjgl-2651	921	43	corporate	corporate	ADJ
cjgl-2651	921	44	parties	party	NOUN
cjgl-2651	921	45	to	to	ADP
cjgl-2651	921	46	the	the	DET
cjgl-2651	921	47	reorganization	reorganization	NOUN
cjgl-2651	921	48	,	,	PUNCT
cjgl-2651	921	49	the	the	DET
cjgl-2651	921	50	date	date	NOUN
cjgl-2651	921	51	of	of	ADP
cjgl-2651	921	52	the	the	DET
cjgl-2651	921	53	reorganization	reorganization	NOUN
cjgl-2651	921	54	exchange	exchange	NOUN
cjgl-2651	921	55	,	,	PUNCT
cjgl-2651	921	56	and	and	CCONJ
cjgl-2651	921	57	the	the	DET
cjgl-2651	921	58	fair	fair	ADJ
cjgl-2651	921	59	market	market	NOUN
cjgl-2651	921	60	value	value	NOUN
cjgl-2651	921	61	and	and	CCONJ
cjgl-2651	921	62	basis	basis	NOUN
cjgl-2651	921	63	of	of	ADP
cjgl-2651	921	64	the	the	DET
cjgl-2651	921	65	target	target	NOUN
cjgl-2651	921	66	corporation	corporation	NOUN
cjgl-2651	921	67	stock	stock	NOUN
cjgl-2651	921	68	exchanged	exchange	VERB
cjgl-2651	921	69	by	by	ADP
cjgl-2651	921	70	the	the	DET
cjgl-2651	921	71	shareholder	shareholder	NOUN
cjgl-2651	921	72	in	in	ADP
cjgl-2651	921	73	the	the	DET
cjgl-2651	921	74	reorganization	reorganization	NOUN
cjgl-2651	921	75	.	.	PUNCT
cjgl-2651	922	1	i	i	PRON
cjgl-2651	922	2	d.	d.	PROPN
cjgl-2651	922	3	§	§	PROPN
cjgl-2651	922	4	1.368	1.368	NUM
cjgl-2651	922	5	-	-	SYM
cjgl-2651	922	6	3(b	3(b	NUM
cjgl-2651	922	7	)	)	PUNCT
cjgl-2651	922	8	(	(	PUNCT
cjgl-2651	922	9	2007	2007	NUM
cjgl-2651	922	10	)	)	PUNCT
cjgl-2651	922	11	.	.	PUNCT
cjgl-2651	923	1	156	156	NUM
cjgl-2651	923	2	i.r.c	i.r.c	NOUN
cjgl-2651	923	3	.	.	PUNCT
cjgl-2651	924	1	§	§	PROPN
cjgl-2651	924	2	304(b)(1	304(b)(1	NUM
cjgl-2651	924	3	)	)	PUNCT
cjgl-2651	924	4	,	,	PUNCT
cjgl-2651	924	5	(	(	PUNCT
cjgl-2651	924	6	b)(3)(b)(iii)(1	b)(3)(b)(iii)(1	NOUN
cjgl-2651	924	7	)	)	PUNCT
cjgl-2651	924	8	,	,	PUNCT
cjgl-2651	924	9	(	(	PUNCT
cjgl-2651	924	10	c)(3	c)(3	NOUN
cjgl-2651	924	11	)	)	PUNCT
cjgl-2651	924	12	;	;	PUNCT
cjgl-2651	924	13	see	see	VERB
cjgl-2651	924	14	supra	supra	PROPN
cjgl-2651	924	15	note	note	PROPN
cjgl-2651	924	16	155	155	NUM
cjgl-2651	924	17	.	.	NOUN
cjgl-2651	925	1	157	157	NUM
cjgl-2651	925	2	i.r.c	i.r.c	NOUN
cjgl-2651	925	3	.	.	PUNCT
cjgl-2651	926	1	§	§	PROPN
cjgl-2651	926	2	306(b)(1	306(b)(1	NUM
cjgl-2651	926	3	)	)	PUNCT
cjgl-2651	926	4	,	,	PUNCT
cjgl-2651	926	5	(	(	PUNCT
cjgl-2651	926	6	c)(4	c)(4	NUM
cjgl-2651	926	7	)	)	PUNCT
cjgl-2651	927	1	;	;	PUNCT
cjgl-2651	927	2	see	see	VERB
cjgl-2651	927	3	form	form	NOUN
cjgl-2651	927	4	1040	1040	NUM
cjgl-2651	927	5	,	,	PUNCT
cjgl-2651	927	6	supra	supra	PROPN
cjgl-2651	927	7	note	note	PROPN
cjgl-2651	927	8	26	26	NUM
cjgl-2651	927	9	,	,	PUNCT
cjgl-2651	927	10	at	at	ADP
cjgl-2651	927	11	ii1	ii1	NOUN
cjgl-2651	927	12	.	.	PUNCT
cjgl-2651	928	1	9	9	NUM
cjgl-2651	928	2	,	,	PUNCT
cjgl-2651	928	3	21	21	NUM
cjgl-2651	928	4	(	(	PUNCT
cjgl-2651	928	5	requiring	require	VERB
cjgl-2651	928	6	no	no	DET
cjgl-2651	928	7	reporting	reporting	NOUN
cjgl-2651	928	8	regarding	regard	VERB
cjgl-2651	928	9	§	§	PROPN
cjgl-2651	928	10	306	306	NUM
cjgl-2651	928	11	stock	stock	NOUN
cjgl-2651	928	12	)	)	PUNCT
cjgl-2651	928	13	;	;	PUNCT
cjgl-2651	928	14	i.r.s	i.r.s	PROPN
cjgl-2651	928	15	.	.	PUNCT
cjgl-2651	929	1	form	form	PROPN
cjgl-2651	929	2	1040	1040	NUM
cjgl-2651	929	3	,	,	PUNCT
cjgl-2651	929	4	schedule	schedule	NOUN
cjgl-2651	929	5	b	b	NOUN
cjgl-2651	929	6	:	:	PUNCT
cjgl-2651	929	7	interest	interest	NOUN
cjgl-2651	929	8	and	and	CCONJ
cjgl-2651	929	9	ordinary	ordinary	ADJ
cjgl-2651	929	10	dividends	dividend	NOUN
cjgl-2651	929	11	,	,	PUNCT
cjgl-2651	929	12	at	at	ADP
cjgl-2651	929	13	i	i	PRON
cjgl-2651	929	14	pt	pt	PROPN
cjgl-2651	929	15	.	.	PROPN
cjgl-2651	929	16	ii	ii	PROPN
cjgl-2651	929	17	(	(	PUNCT
cjgl-2651	929	18	2009	2009	NUM
cjgl-2651	929	19	)	)	PUNCT
cjgl-2651	929	20	(	(	PUNCT
cjgl-2651	929	21	same	same	ADJ
cjgl-2651	929	22	)	)	PUNCT
cjgl-2651	929	23	;	;	PUNCT
cjgl-2651	929	24	i.r.s	i.r.s	PROPN
cjgl-2651	929	25	.	.	PUNCT
cjgl-2651	930	1	form	form	PROPN
cjgl-2651	930	2	1040	1040	NUM
cjgl-2651	930	3	,	,	PUNCT
cjgl-2651	930	4	schedule	schedule	NOUN
cjgl-2651	930	5	d	d	NOUN
cjgl-2651	930	6	:	:	PUNCT
cjgl-2651	930	7	capital	capital	NOUN
cjgl-2651	930	8	gains	gain	NOUN
cjgl-2651	930	9	and	and	CCONJ
cjgl-2651	930	10	losses	loss	NOUN
cjgl-2651	930	11	(	(	PUNCT
cjgl-2651	930	12	2009	2009	NUM
cjgl-2651	930	13	)	)	PUNCT
cjgl-2651	930	14	(	(	PUNCT
cjgl-2651	930	15	same	same	ADJ
cjgl-2651	930	16	)	)	PUNCT
cjgl-2651	930	17	;	;	PUNCT
cjgl-2651	930	18	form	form	NOUN
cjgl-2651	930	19	1040	1040	NUM
cjgl-2651	930	20	instructions	instruction	NOUN
cjgl-2651	930	21	,	,	PUNCT
cjgl-2651	930	22	supra	supra	PROPN
cjgl-2651	930	23	note	note	NOUN
cjgl-2651	930	24	79	79	NUM
cjgl-2651	930	25	,	,	PUNCT
cjgl-2651	930	26	at	at	ADP
cjgl-2651	930	27	22	22	NUM
cjgl-2651	930	28	-	-	SYM
cjgl-2651	930	29	23	23	NUM
cjgl-2651	930	30	,	,	PUNCT
cjgl-2651	930	31	29	29	NUM
cjgl-2651	930	32	(	(	PUNCT
cjgl-2651	930	33	same	same	ADJ
cjgl-2651	930	34	)	)	PUNCT
cjgl-2651	930	35	.	.	PUNCT
cjgl-2651	931	1	columbia	columbia	PROPN
cjgl-2651	931	2	journal	journal	PROPN
cjgl-2651	931	3	of	of	ADP
cjgl-2651	931	4	gender	gender	NOUN
cjgl-2651	931	5	and	and	CCONJ
cjgl-2651	931	6	law	law	NOUN
cjgl-2651	931	7	*	*	PUNCT
cjgl-2651	931	8	section	section	NOUN
cjgl-2651	931	9	336	336	NUM
cjgl-2651	931	10	(	(	PUNCT
cjgl-2651	931	11	disallowing	disallow	VERB
cjgl-2651	931	12	losses	loss	NOUN
cjgl-2651	931	13	on	on	ADP
cjgl-2651	931	14	certain	certain	ADJ
cjgl-2651	931	15	distributions	distribution	NOUN
cjgl-2651	931	16	of	of	ADP
cjgl-2651	931	17	property	property	NOUN
cjgl-2651	931	18	to	to	ADP
cjgl-2651	931	19	related	relate	VERB
cjgl-2651	931	20	persons	person	NOUN
cjgl-2651	931	21	in	in	ADP
cjgl-2651	931	22	complete	complete	ADJ
cjgl-2651	931	23	liquidation	liquidation	NOUN
cjgl-2651	931	24	of	of	ADP
cjgl-2651	931	25	a	a	DET
cjgl-2651	931	26	corporation	corporation	NOUN
cjgl-2651	931	27	)	)	PUNCT
cjgl-2651	931	28	158	158	NUM
cjgl-2651	931	29	*	*	PUNCT
cjgl-2651	931	30	section	section	NOUN
cjgl-2651	931	31	354	354	NUM
cjgl-2651	931	32	(	(	PUNCT
cjgl-2651	931	33	excepting	except	VERB
cjgl-2651	931	34	nonqualified	nonqualified	ADJ
cjgl-2651	931	35	preferred	preferred	ADJ
cjgl-2651	931	36	stock	stock	NOUN
cjgl-2651	931	37	from	from	ADP
cjgl-2651	931	38	treatment	treatment	NOUN
cjgl-2651	931	39	as	as	ADP
cjgl-2651	931	40	boot	boot	NOUN
cjgl-2651	931	41	in	in	ADP
cjgl-2651	931	42	the	the	DET
cjgl-2651	931	43	recapitalization	recapitalization	NOUN
cjgl-2651	931	44	of	of	ADP
cjgl-2651	931	45	a	a	DET
cjgl-2651	931	46	family	family	NOUN
cjgl-2651	931	47	-	-	PUNCT
cjgl-2651	931	48	owned	own	VERB
cjgl-2651	931	49	corporation	corporation	NOUN
cjgl-2651	931	50	)	)	PUNCT
cjgl-2651	931	51	159	159	NUM
cjgl-2651	931	52	*	*	PUNCT
cjgl-2651	931	53	section	section	NOUN
cjgl-2651	931	54	355	355	NUM
cjgl-2651	931	55	(	(	PUNCT
cjgl-2651	931	56	addressing	address	VERB
cjgl-2651	931	57	corporate	corporate	ADJ
cjgl-2651	931	58	divisions	division	NOUN
cjgl-2651	931	59	)	)	PUNCT
cjgl-2651	931	60	160	160	NUM
cjgl-2651	931	61	*	*	PUNCT
cjgl-2651	931	62	section	section	NOUN
cjgl-2651	931	63	382	382	NUM
cjgl-2651	931	64	(	(	PUNCT
cjgl-2651	931	65	preventing	prevent	VERB
cjgl-2651	931	66	the	the	DET
cjgl-2651	931	67	trafficking	trafficking	NOUN
cjgl-2651	931	68	of	of	ADP
cjgl-2651	931	69	corporate	corporate	ADJ
cjgl-2651	931	70	losses	loss	NOUN
cjgl-2651	931	71	)	)	PUNCT
cjgl-2651	931	72	161	161	NUM
cjgl-2651	931	73	*	*	PUNCT
cjgl-2651	931	74	section	section	NOUN
cjgl-2651	931	75	447	447	NUM
cjgl-2651	931	76	(	(	PUNCT
cjgl-2651	931	77	requiring	require	VERB
cjgl-2651	931	78	large	large	ADJ
cjgl-2651	931	79	corporations	corporation	NOUN
cjgl-2651	931	80	and	and	CCONJ
cjgl-2651	931	81	partnerships	partnership	NOUN
cjgl-2651	931	82	with	with	ADP
cjgl-2651	931	83	a	a	DET
cjgl-2651	931	84	corporate	corporate	ADJ
cjgl-2651	931	85	partner	partner	NOUN
cjgl-2651	931	86	that	that	PRON
cjgl-2651	931	87	are	be	AUX
cjgl-2651	931	88	in	in	ADP
cjgl-2651	931	89	the	the	DET
cjgl-2651	931	90	158	158	NUM
cjgl-2651	931	91	i.r.c	i.r.c	NOUN
cjgl-2651	931	92	.	.	PUNCT
cjgl-2651	932	1	§	§	PROPN
cjgl-2651	932	2	336(d)(1	336(d)(1	NUM
cjgl-2651	932	3	)	)	PUNCT
cjgl-2651	933	1	;	;	PUNCT
cjgl-2651	933	2	see	see	VERB
cjgl-2651	933	3	i.r.s	i.r.s	PROPN
cjgl-2651	933	4	.	.	PUNCT
cjgl-2651	934	1	form	form	NOUN
cjgl-2651	934	2	966	966	NUM
cjgl-2651	934	3	:	:	PUNCT
cjgl-2651	934	4	corporate	corporate	ADJ
cjgl-2651	934	5	dissolution	dissolution	NOUN
cjgl-2651	934	6	or	or	CCONJ
cjgl-2651	934	7	liquidation	liquidation	NOUN
cjgl-2651	934	8	(	(	PUNCT
cjgl-2651	934	9	2007	2007	NUM
cjgl-2651	934	10	)	)	PUNCT
cjgl-2651	934	11	(	(	PUNCT
cjgl-2651	934	12	requiring	require	VERB
cjgl-2651	934	13	reporting	report	VERB
cjgl-2651	934	14	only	only	ADV
cjgl-2651	934	15	of	of	ADP
cjgl-2651	934	16	the	the	DET
cjgl-2651	934	17	fact	fact	NOUN
cjgl-2651	934	18	of	of	ADP
cjgl-2651	934	19	liquidation	liquidation	NOUN
cjgl-2651	934	20	)	)	PUNCT
cjgl-2651	934	21	;	;	PUNCT
cjgl-2651	934	22	see	see	VERB
cjgl-2651	934	23	also	also	ADV
cjgl-2651	934	24	i.r.c	i.r.c	NOUN
cjgl-2651	934	25	.	.	PUNCT
cjgl-2651	935	1	§	§	PROPN
cjgl-2651	935	2	6043(a	6043(a	NUM
cjgl-2651	935	3	)	)	PUNCT
cjgl-2651	936	1	(	(	PUNCT
cjgl-2651	936	2	imposing	impose	VERB
cjgl-2651	936	3	this	this	DET
cjgl-2651	936	4	reporting	reporting	NOUN
cjgl-2651	936	5	requirement	requirement	NOUN
cjgl-2651	936	6	)	)	PUNCT
cjgl-2651	936	7	;	;	PUNCT
cjgl-2651	937	1	treas	treas	PROPN
cjgl-2651	937	2	.	.	PUNCT
cjgl-2651	938	1	reg	reg	PROPN
cjgl-2651	938	2	.	.	PUNCT
cjgl-2651	939	1	§	§	PROPN
cjgl-2651	939	2	1.6043	1.6043	NUM
cjgl-2651	939	3	-	-	SYM
cjgl-2651	939	4	1	1	NUM
cjgl-2651	939	5	(	(	PUNCT
cjgl-2651	939	6	as	as	SCONJ
cjgl-2651	939	7	amended	amend	VERB
cjgl-2651	939	8	in	in	ADP
cjgl-2651	939	9	1983	1983	NUM
cjgl-2651	939	10	)	)	PUNCT
cjgl-2651	939	11	(	(	PUNCT
cjgl-2651	939	12	same	same	ADJ
cjgl-2651	939	13	)	)	PUNCT
cjgl-2651	939	14	;	;	PUNCT
cjgl-2651	939	15	see	see	VERB
cjgl-2651	939	16	i	i	PRON
cjgl-2651	939	17	d.	d.	PROPN
cjgl-2651	939	18	§	§	PROPN
cjgl-2651	939	19	1.6043	1.6043	NUM
cjgl-2651	939	20	-	-	PUNCT
cjgl-2651	939	21	2(a	2(a	NUM
cjgl-2651	939	22	)	)	PUNCT
cjgl-2651	939	23	(	(	PUNCT
cjgl-2651	939	24	as	as	SCONJ
cjgl-2651	939	25	amended	amend	VERB
cjgl-2651	939	26	in	in	ADP
cjgl-2651	939	27	2007	2007	NUM
cjgl-2651	939	28	)	)	PUNCT
cjgl-2651	939	29	(	(	PUNCT
cjgl-2651	939	30	requiring	require	VERB
cjgl-2651	939	31	a	a	DET
cjgl-2651	939	32	liquidating	liquidate	VERB
cjgl-2651	939	33	corporation	corporation	NOUN
cjgl-2651	939	34	to	to	PART
cjgl-2651	939	35	report	report	VERB
cjgl-2651	939	36	the	the	DET
cjgl-2651	939	37	amount	amount	NOUN
cjgl-2651	939	38	of	of	ADP
cjgl-2651	939	39	liquidating	liquidating	NOUN
cjgl-2651	939	40	distributions	distribution	NOUN
cjgl-2651	939	41	to	to	ADP
cjgl-2651	939	42	its	its	PRON
cjgl-2651	939	43	shareholders	shareholder	NOUN
cjgl-2651	939	44	on	on	ADP
cjgl-2651	939	45	form	form	NOUN
cjgl-2651	939	46	1099	1099	NUM
cjgl-2651	939	47	)	)	PUNCT
cjgl-2651	939	48	;	;	PUNCT
cjgl-2651	939	49	i	i	PROPN
cjgl-2651	939	50	d.	d.	PROPN
cjgl-2651	939	51	§	§	PROPN
cjgl-2651	939	52	1.33	1.33	NUM
cjgl-2651	939	53	1	1	NUM
cjgl-2651	939	54	-	-	PUNCT
cjgl-2651	939	55	l(d	l(d	ADJ
cjgl-2651	939	56	)	)	PUNCT
cjgl-2651	939	57	(	(	PUNCT
cjgl-2651	939	58	as	as	SCONJ
cjgl-2651	939	59	amended	amend	VERB
cjgl-2651	939	60	in	in	ADP
cjgl-2651	939	61	2007	2007	NUM
cjgl-2651	939	62	)	)	PUNCT
cjgl-2651	939	63	(	(	PUNCT
cjgl-2651	939	64	under	under	ADP
cjgl-2651	939	65	certain	certain	ADJ
cjgl-2651	939	66	circumstances	circumstance	NOUN
cjgl-2651	939	67	,	,	PUNCT
cjgl-2651	939	68	requiring	require	VERB
cjgl-2651	939	69	"	"	PUNCT
cjgl-2651	939	70	significant	significant	ADJ
cjgl-2651	939	71	"	"	PUNCT
cjgl-2651	939	72	shareholders	shareholder	NOUN
cjgl-2651	939	73	of	of	ADP
cjgl-2651	939	74	a	a	DET
cjgl-2651	939	75	liquidating	liquidate	VERB
cjgl-2651	939	76	corporation	corporation	NOUN
cjgl-2651	939	77	to	to	PART
cjgl-2651	939	78	file	file	VERB
cjgl-2651	939	79	a	a	DET
cjgl-2651	939	80	statement	statement	NOUN
cjgl-2651	939	81	with	with	ADP
cjgl-2651	939	82	their	their	PRON
cjgl-2651	939	83	tax	tax	NOUN
cjgl-2651	939	84	returns	return	NOUN
cjgl-2651	939	85	that	that	PRON
cjgl-2651	939	86	includes	include	VERB
cjgl-2651	939	87	a	a	DET
cjgl-2651	939	88	description	description	NOUN
cjgl-2651	939	89	of	of	ADP
cjgl-2651	939	90	the	the	DET
cjgl-2651	939	91	property	property	NOUN
cjgl-2651	939	92	received	receive	VERB
cjgl-2651	939	93	in	in	ADP
cjgl-2651	939	94	exchange	exchange	NOUN
cjgl-2651	939	95	for	for	ADP
cjgl-2651	939	96	their	their	PRON
cjgl-2651	939	97	surrendered	surrendered	ADJ
cjgl-2651	939	98	stock	stock	NOUN
cjgl-2651	939	99	)	)	PUNCT
cjgl-2651	939	100	;	;	PUNCT
cjgl-2651	939	101	i.r.s	i.r.s	PROPN
cjgl-2651	939	102	.	.	PUNCT
cjgl-2651	940	1	form	form	PROPN
cjgl-2651	940	2	1099	1099	NUM
cjgl-2651	940	3	-	-	PUNCT
cjgl-2651	940	4	div	div	NOUN
cjgl-2651	940	5	:	:	PUNCT
cjgl-2651	940	6	dividends	dividend	NOUN
cjgl-2651	940	7	and	and	CCONJ
cjgl-2651	940	8	distributions	distribution	NOUN
cjgl-2651	940	9	,	,	PUNCT
cjgl-2651	940	10	at	at	ADP
cjgl-2651	940	11	boxes	box	NOUN
cjgl-2651	940	12	8	8	NUM
cjgl-2651	940	13	-	-	SYM
cjgl-2651	940	14	9	9	NUM
cjgl-2651	940	15	(	(	PUNCT
cjgl-2651	940	16	2009	2009	NUM
cjgl-2651	940	17	)	)	PUNCT
cjgl-2651	940	18	(	(	PUNCT
cjgl-2651	940	19	requiring	require	VERB
cjgl-2651	940	20	a	a	DET
cjgl-2651	940	21	liquidating	liquidate	VERB
cjgl-2651	940	22	corporation	corporation	NOUN
cjgl-2651	940	23	to	to	PART
cjgl-2651	940	24	report	report	VERB
cjgl-2651	940	25	the	the	DET
cjgl-2651	940	26	dollar	dollar	NOUN
cjgl-2651	940	27	amount	amount	NOUN
cjgl-2651	940	28	of	of	ADP
cjgl-2651	940	29	cash	cash	NOUN
cjgl-2651	940	30	and	and	CCONJ
cjgl-2651	940	31	noncash	noncash	NOUN
cjgl-2651	940	32	liquidating	liquidating	NOUN
cjgl-2651	940	33	distributions	distribution	NOUN
cjgl-2651	940	34	to	to	ADP
cjgl-2651	940	35	shareholders	shareholder	NOUN
cjgl-2651	940	36	)	)	PUNCT
cjgl-2651	940	37	.	.	PUNCT
cjgl-2651	941	1	159	159	NUM
cjgl-2651	941	2	i.r.c	i.r.c	NOUN
cjgl-2651	941	3	.	.	PUNCT
cjgl-2651	942	1	§	§	PROPN
cjgl-2651	942	2	354(a)(2)(c	354(a)(2)(c	PROPN
cjgl-2651	942	3	)	)	PUNCT
cjgl-2651	942	4	;	;	PUNCT
cjgl-2651	942	5	see	see	VERB
cjgl-2651	942	6	treas	treas	PROPN
cjgl-2651	942	7	.	.	PUNCT
cjgl-2651	943	1	reg	reg	PROPN
cjgl-2651	943	2	.	.	PUNCT
cjgl-2651	944	1	§	§	PROPN
cjgl-2651	944	2	1.368	1.368	NUM
cjgl-2651	944	3	-	-	SYM
cjgl-2651	944	4	3(b	3(b	NUM
cjgl-2651	944	5	)	)	PUNCT
cjgl-2651	944	6	(	(	PUNCT
cjgl-2651	944	7	2007	2007	NUM
cjgl-2651	944	8	)	)	PUNCT
cjgl-2651	944	9	(	(	PUNCT
cjgl-2651	944	10	requiring	require	VERB
cjgl-2651	944	11	"	"	PUNCT
cjgl-2651	944	12	significant	significant	ADJ
cjgl-2651	944	13	"	"	PUNCT
cjgl-2651	944	14	shareholders	shareholder	NOUN
cjgl-2651	944	15	to	to	PART
cjgl-2651	944	16	file	file	VERB
cjgl-2651	944	17	a	a	DET
cjgl-2651	944	18	statement	statement	NOUN
cjgl-2651	944	19	with	with	ADP
cjgl-2651	944	20	their	their	PRON
cjgl-2651	944	21	returns	return	NOUN
cjgl-2651	944	22	for	for	ADP
cjgl-2651	944	23	the	the	DET
cjgl-2651	944	24	year	year	NOUN
cjgl-2651	944	25	.	.	PUNCT
cjgl-2651	945	1	in	in	ADP
cjgl-2651	945	2	which	which	PRON
cjgl-2651	945	3	a	a	DET
cjgl-2651	945	4	reorganization	reorganization	NOUN
cjgl-2651	945	5	exchange	exchange	NOUN
cjgl-2651	945	6	occurs	occur	VERB
cjgl-2651	945	7	,	,	PUNCT
cjgl-2651	945	8	but	but	CCONJ
cjgl-2651	945	9	requiring	require	VERB
cjgl-2651	945	10	no	no	DET
cjgl-2651	945	11	reporting	reporting	NOUN
cjgl-2651	945	12	regarding	regard	VERB
cjgl-2651	945	13	the	the	DET
cjgl-2651	945	14	status	status	NOUN
cjgl-2651	945	15	of	of	ADP
cjgl-2651	945	16	the	the	DET
cjgl-2651	945	17	recapitalized	recapitalize	VERB
cjgl-2651	945	18	corporation	corporation	NOUN
cjgl-2651	945	19	as	as	SCONJ
cjgl-2651	945	20	family	family	NOUN
cjgl-2651	945	21	owned	own	VERB
cjgl-2651	945	22	)	)	PUNCT
cjgl-2651	945	23	.	.	PUNCT
cjgl-2651	946	1	160	160	NUM
cjgl-2651	946	2	i.r.c	i.r.c	NOUN
cjgl-2651	946	3	.	.	PUNCT
cjgl-2651	947	1	§	§	PROPN
cjgl-2651	947	2	355(d)(7)-(8	355(d)(7)-(8	NUM
cjgl-2651	947	3	)	)	PUNCT
cjgl-2651	947	4	,	,	PUNCT
cjgl-2651	947	5	(	(	PUNCT
cjgl-2651	947	6	e)(4)(c	e)(4)(c	X
cjgl-2651	947	7	)	)	PUNCT
cjgl-2651	947	8	,	,	PUNCT
cjgl-2651	947	9	(	(	PUNCT
cjgl-2651	947	10	g)(2)(b)(ii)(lll	g)(2)(b)(ii)(lll	NOUN
cjgl-2651	947	11	)	)	PUNCT
cjgl-2651	947	12	,	,	PUNCT
cjgl-2651	947	13	(	(	PUNCT
cjgl-2651	947	14	g)(3	g)(3	NOUN
cjgl-2651	947	15	)	)	PUNCT
cjgl-2651	947	16	;	;	PUNCT
cjgl-2651	947	17	see	see	VERB
cjgl-2651	947	18	treas	treas	PROPN
cjgl-2651	947	19	.	.	PUNCT
cjgl-2651	948	1	reg	reg	PROPN
cjgl-2651	948	2	.	.	PUNCT
cjgl-2651	949	1	§	§	PROPN
cjgl-2651	949	2	1.355	1.355	NUM
cjgl-2651	949	3	-	-	SYM
cjgl-2651	949	4	5	5	NUM
cjgl-2651	949	5	(	(	PUNCT
cjgl-2651	949	6	2007	2007	NUM
cjgl-2651	949	7	)	)	PUNCT
cjgl-2651	949	8	(	(	PUNCT
cjgl-2651	949	9	requiring	require	VERB
cjgl-2651	949	10	only	only	ADV
cjgl-2651	949	11	minimal	minimal	ADJ
cjgl-2651	949	12	reporting	reporting	NOUN
cjgl-2651	949	13	regarding	regard	VERB
cjgl-2651	949	14	corporate	corporate	ADJ
cjgl-2651	949	15	divisions	division	NOUN
cjgl-2651	949	16	described	describe	VERB
cjgl-2651	949	17	in	in	ADP
cjgl-2651	949	18	§	§	PROPN
cjgl-2651	949	19	355	355	NUM
cjgl-2651	949	20	)	)	PUNCT
cjgl-2651	949	21	.	.	PUNCT
cjgl-2651	950	1	161	161	NUM
cjgl-2651	950	2	i.r.c	i.r.c	NOUN
cjgl-2651	950	3	.	.	PUNCT
cjgl-2651	951	1	§	§	PROPN
cjgl-2651	951	2	382()(3	382()(3	NUM
cjgl-2651	951	3	)	)	PUNCT
cjgl-2651	951	4	;	;	PUNCT
cjgl-2651	951	5	temp	temp	NOUN
cjgl-2651	951	6	.	.	PUNCT
cjgl-2651	952	1	treas	treas	PROPN
cjgl-2651	952	2	.	.	PUNCT
cjgl-2651	953	1	reg	reg	PROPN
cjgl-2651	953	2	.	.	PUNCT
cjgl-2651	954	1	§	§	PROPN
cjgl-2651	954	2	1.382	1.382	NUM
cjgl-2651	954	3	-	-	PUNCT
cjgl-2651	954	4	2t(h	2t(h	NUM
cjgl-2651	954	5	)	)	PUNCT
cjgl-2651	954	6	(	(	PUNCT
cjgl-2651	954	7	as	as	SCONJ
cjgl-2651	954	8	amended	amend	VERB
cjgl-2651	954	9	in	in	ADP
cjgl-2651	954	10	2007	2007	NUM
cjgl-2651	954	11	)	)	PUNCT
cjgl-2651	954	12	;	;	PUNCT
cjgl-2651	954	13	see	see	VERB
cjgl-2651	954	14	treas	treas	PROPN
cjgl-2651	954	15	.	.	PUNCT
cjgl-2651	955	1	reg	reg	PROPN
cjgl-2651	955	2	.	.	PUNCT
cjgl-2651	956	1	§	§	PROPN
cjgl-2651	956	2	1.382	1.382	NUM
cjgl-2651	956	3	-	-	SYM
cjgl-2651	956	4	11(a	11(a	NUM
cjgl-2651	956	5	)	)	PUNCT
cjgl-2651	956	6	(	(	PUNCT
cjgl-2651	956	7	2007	2007	NUM
cjgl-2651	956	8	)	)	PUNCT
cjgl-2651	956	9	;	;	PUNCT
cjgl-2651	956	10	see	see	VERB
cjgl-2651	956	11	i	i	PRON
cjgl-2651	956	12	d.	d.	PROPN
cjgl-2651	956	13	§	§	PROPN
cjgl-2651	956	14	1.382	1.382	NUM
cjgl-2651	956	15	-	-	PUNCT
cjgl-2651	956	16	2t(a)(2)(ii	2t(a)(2)(ii	NUM
cjgl-2651	956	17	)	)	PUNCT
cjgl-2651	956	18	(	(	PUNCT
cjgl-2651	956	19	as	as	SCONJ
cjgl-2651	956	20	amended	amend	VERB
cjgl-2651	956	21	in	in	ADP
cjgl-2651	956	22	2007	2007	NUM
cjgl-2651	956	23	)	)	PUNCT
cjgl-2651	956	24	(	(	PUNCT
cjgl-2651	956	25	requiring	require	VERB
cjgl-2651	956	26	the	the	DET
cjgl-2651	956	27	loss	loss	NOUN
cjgl-2651	956	28	corporation	corporation	NOUN
cjgl-2651	956	29	to	to	PART
cjgl-2651	956	30	file	file	VERB
cjgl-2651	956	31	a	a	DET
cjgl-2651	956	32	statement	statement	NOUN
cjgl-2651	956	33	with	with	ADP
cjgl-2651	956	34	its	its	PRON
cjgl-2651	956	35	tax	tax	NOUN
cjgl-2651	956	36	return	return	NOUN
cjgl-2651	956	37	for	for	ADP
cjgl-2651	956	38	any	any	DET
cjgl-2651	956	39	taxable	taxable	ADJ
cjgl-2651	956	40	year	year	NOUN
cjgl-2651	956	41	in	in	ADP
cjgl-2651	956	42	which	which	PRON
cjgl-2651	956	43	an	an	DET
cjgl-2651	956	44	owner	owner	NOUN
cjgl-2651	956	45	shift	shift	NOUN
cjgl-2651	956	46	occurred	occur	VERB
cjgl-2651	956	47	,	,	PUNCT
cjgl-2651	956	48	but	but	CCONJ
cjgl-2651	956	49	not	not	PART
cjgl-2651	956	50	requiring	require	VERB
cjgl-2651	956	51	the	the	DET
cjgl-2651	956	52	loss	loss	NOUN
cjgl-2651	956	53	corporation	corporation	NOUN
cjgl-2651	956	54	to	to	PART
cjgl-2651	956	55	disclose	disclose	VERB
cjgl-2651	956	56	information	information	NOUN
cjgl-2651	956	57	regarding	regard	VERB
cjgl-2651	956	58	the	the	DET
cjgl-2651	956	59	ownership	ownership	NOUN
cjgl-2651	956	60	of	of	ADP
cjgl-2651	956	61	the	the	DET
cjgl-2651	956	62	corporation	corporation	NOUN
cjgl-2651	956	63	)	)	PUNCT
cjgl-2651	956	64	.	.	PUNCT
cjgl-2651	957	1	columbia	columbia	PROPN
cjgl-2651	957	2	journal	journal	PROPN
cjgl-2651	957	3	of	of	ADP
cjgl-2651	957	4	gender	gender	NOUN
cjgl-2651	957	5	and	and	CCONJ
cjgl-2651	957	6	law	law	NOUN
cjgl-2651	957	7	business	business	NOUN
cjgl-2651	957	8	of	of	ADP
cjgl-2651	957	9	farming	farming	NOUN
cjgl-2651	957	10	to	to	PART
cjgl-2651	957	11	use	use	VERB
cjgl-2651	957	12	the	the	DET
cjgl-2651	957	13	accrual	accrual	ADJ
cjgl-2651	957	14	method	method	NOUN
cjgl-2651	957	15	of	of	ADP
cjgl-2651	957	16	accounting	accounting	NOUN
cjgl-2651	957	17	)	)	PUNCT
cjgl-2651	957	18	162	162	NUM
cjgl-2651	957	19	section	section	NOUN
cjgl-2651	957	20	460	460	NUM
cjgl-2651	957	21	(	(	PUNCT
cjgl-2651	957	22	excepting	except	VERB
cjgl-2651	957	23	closely	closely	ADV
cjgl-2651	957	24	held	hold	VERB
cjgl-2651	957	25	pass	pass	NOUN
cjgl-2651	957	26	-	-	PUNCT
cjgl-2651	957	27	through	through	ADP
cjgl-2651	957	28	entities	entity	NOUN
cjgl-2651	957	29	from	from	ADP
cjgl-2651	957	30	required	required	ADJ
cjgl-2651	957	31	use	use	NOUN
cjgl-2651	957	32	of	of	ADP
cjgl-2651	957	33	the	the	DET
cjgl-2651	957	34	simplified	simplified	ADJ
cjgl-2651	957	35	lookback	lookback	NOUN
cjgl-2651	957	36	method	method	NOUN
cjgl-2651	957	37	when	when	SCONJ
cjgl-2651	957	38	reporting	report	VERB
cjgl-2651	957	39	income	income	NOUN
cjgl-2651	957	40	from	from	ADP
cjgl-2651	957	41	longterm	longterm	ADJ
cjgl-2651	957	42	contracts	contract	NOUN
cjgl-2651	957	43	on	on	ADP
cjgl-2651	957	44	the	the	DET
cjgl-2651	957	45	percentage	percentage	NOUN
cjgl-2651	957	46	of	of	ADP
cjgl-2651	957	47	completion	completion	NOUN
cjgl-2651	957	48	method	method	NOUN
cjgl-2651	957	49	)	)	PUNCT
cjgl-2651	957	50	163	163	NUM
cjgl-2651	957	51	section	section	NOUN
cjgl-2651	957	52	464	464	NUM
cjgl-2651	957	53	(	(	PUNCT
cjgl-2651	957	54	providing	provide	VERB
cjgl-2651	957	55	a	a	DET
cjgl-2651	957	56	family	family	NOUN
cjgl-2651	957	57	-	-	PUNCT
cjgl-2651	957	58	based	base	VERB
cjgl-2651	957	59	exception	exception	NOUN
cjgl-2651	957	60	to	to	ADP
cjgl-2651	957	61	the	the	DET
cjgl-2651	957	62	limitation	limitation	NOUN
cjgl-2651	957	63	on	on	ADP
cjgl-2651	957	64	cash	cash	NOUN
cjgl-2651	957	65	-	-	PUNCT
cjgl-2651	957	66	method	method	NOUN
cjgl-2651	957	67	taxpayers	taxpayer	NOUN
cjgl-2651	957	68	'	'	PART
cjgl-2651	957	69	deductions	deduction	NOUN
cjgl-2651	957	70	for	for	ADP
cjgl-2651	957	71	prepaid	prepaid	ADJ
cjgl-2651	957	72	farm	farm	NOUN
cjgl-2651	957	73	supplies	supply	NOUN
cjgl-2651	957	74	)	)	PUNCT
cjgl-2651	957	75	164	164	NUM
cjgl-2651	957	76	section	section	NOUN
cjgl-2651	957	77	465	465	NUM
cjgl-2651	957	78	(	(	PUNCT
cjgl-2651	957	79	determining	determine	VERB
cjgl-2651	957	80	amounts	amount	NOUN
cjgl-2651	957	81	considered	consider	VERB
cjgl-2651	957	82	at	at	ADP
cjgl-2651	957	83	risk	risk	NOUN
cjgl-2651	957	84	and	and	CCONJ
cjgl-2651	957	85	carving	carve	VERB
cjgl-2651	957	86	out	out	ADP
cjgl-2651	957	87	an	an	DET
cjgl-2651	957	88	exception	exception	NOUN
cjgl-2651	957	89	from	from	ADP
cjgl-2651	957	90	the	the	DET
cjgl-2651	957	91	at	at	ADP
cjgl-2651	957	92	-	-	PUNCT
cjgl-2651	957	93	risk	risk	NOUN
cjgl-2651	957	94	rules	rule	NOUN
cjgl-2651	957	95	for	for	ADP
cjgl-2651	957	96	certain	certain	ADJ
cjgl-2651	957	97	corporate	corporate	ADJ
cjgl-2651	957	98	taxpayers)165	taxpayers)165	NUM
cjgl-2651	957	99	162	162	NUM
cjgl-2651	957	100	i.r.c	i.r.c	NOUN
cjgl-2651	957	101	.	.	PUNCT
cjgl-2651	958	1	§	§	PROPN
cjgl-2651	958	2	447(e	447(e	PROPN
cjgl-2651	958	3	)	)	PUNCT
cjgl-2651	958	4	,	,	PUNCT
cjgl-2651	958	5	(	(	PUNCT
cjgl-2651	958	6	h	h	NOUN
cjgl-2651	958	7	)	)	PUNCT
cjgl-2651	958	8	;	;	PUNCT
cjgl-2651	958	9	see	see	VERB
cjgl-2651	958	10	treas	treas	PROPN
cjgl-2651	958	11	.	.	PUNCT
cjgl-2651	959	1	reg	reg	PROPN
cjgl-2651	959	2	.	.	PUNCT
cjgl-2651	960	1	§	§	PROPN
cjgl-2651	960	2	1.446	1.446	NUM
cjgl-2651	960	3	-	-	SYM
cjgl-2651	960	4	1(c	1(c	NUM
cjgl-2651	960	5	)	)	PUNCT
cjgl-2651	960	6	(	(	PUNCT
cjgl-2651	960	7	as	as	SCONJ
cjgl-2651	960	8	amended	amend	VERB
cjgl-2651	960	9	in	in	ADP
cjgl-2651	960	10	2006	2006	NUM
cjgl-2651	960	11	)	)	PUNCT
cjgl-2651	960	12	(	(	PUNCT
cjgl-2651	960	13	only	only	ADV
cjgl-2651	960	14	requiring	require	VERB
cjgl-2651	960	15	consent	consent	NOUN
cjgl-2651	960	16	for	for	ADP
cjgl-2651	960	17	a	a	DET
cjgl-2651	960	18	change	change	NOUN
cjgl-2651	960	19	in	in	ADP
cjgl-2651	960	20	method	method	NOUN
cjgl-2651	960	21	of	of	ADP
cjgl-2651	960	22	accounting	accounting	NOUN
cjgl-2651	960	23	,	,	PUNCT
cjgl-2651	960	24	not	not	PART
cjgl-2651	960	25	for	for	ADP
cjgl-2651	960	26	the	the	DET
cjgl-2651	960	27	adoption	adoption	NOUN
cjgl-2651	960	28	of	of	ADP
cjgl-2651	960	29	a	a	DET
cjgl-2651	960	30	method	method	NOUN
cjgl-2651	960	31	of	of	ADP
cjgl-2651	960	32	accounting	accounting	NOUN
cjgl-2651	960	33	)	)	PUNCT
cjgl-2651	960	34	;	;	PUNCT
cjgl-2651	960	35	i.r.s	i.r.s	PROPN
cjgl-2651	960	36	.	.	PUNCT
cjgl-2651	961	1	instructions	instruction	NOUN
cjgl-2651	961	2	for	for	ADP
cjgl-2651	961	3	form	form	NOUN
cjgl-2651	961	4	3	3	NUM
cjgl-2651	961	5	115	115	NUM
cjgl-2651	961	6	,	,	PUNCT
cjgl-2651	961	7	at	at	ADP
cjgl-2651	961	8	1	1	NUM
cjgl-2651	961	9	(	(	PUNCT
cjgl-2651	961	10	2009	2009	NUM
cjgl-2651	961	11	)	)	PUNCT
cjgl-2651	961	12	(	(	PUNCT
cjgl-2651	961	13	same	same	ADJ
cjgl-2651	961	14	)	)	PUNCT
cjgl-2651	961	15	;	;	PUNCT
cjgl-2651	961	16	see	see	VERB
cjgl-2651	961	17	also	also	ADV
cjgl-2651	961	18	i.r.s	i.r.s	NOUN
cjgl-2651	961	19	.	.	PUNCT
cjgl-2651	962	1	pub	pub	NOUN
cjgl-2651	962	2	.	.	PUNCT
cjgl-2651	963	1	no	no	INTJ
cjgl-2651	963	2	.	.	NOUN
cjgl-2651	963	3	225	225	NUM
cjgl-2651	963	4	,	,	PUNCT
cjgl-2651	963	5	farmer	farmer	NOUN
cjgl-2651	963	6	's	's	PART
cjgl-2651	963	7	tax	tax	NOUN
cjgl-2651	963	8	guide	guide	NOUN
cjgl-2651	963	9	6	6	NUM
cjgl-2651	963	10	(	(	PUNCT
cjgl-2651	963	11	2009	2009	NUM
cjgl-2651	963	12	)	)	PUNCT
cjgl-2651	963	13	(	(	PUNCT
cjgl-2651	963	14	making	make	VERB
cjgl-2651	963	15	no	no	DET
cjgl-2651	963	16	mention	mention	NOUN
cjgl-2651	963	17	of	of	ADP
cjgl-2651	963	18	any	any	DET
cjgl-2651	963	19	reporting	reporting	NOUN
cjgl-2651	963	20	requirements	requirement	NOUN
cjgl-2651	963	21	under	under	ADP
cjgl-2651	963	22	§	§	PROPN
cjgl-2651	963	23	447	447	NUM
cjgl-2651	963	24	and	and	CCONJ
cjgl-2651	963	25	merely	merely	ADV
cjgl-2651	963	26	referring	refer	VERB
cjgl-2651	963	27	taxpayers	taxpayer	NOUN
cjgl-2651	963	28	to	to	ADP
cjgl-2651	963	29	§	§	PROPN
cjgl-2651	963	30	447	447	NUM
cjgl-2651	963	31	for	for	ADP
cjgl-2651	963	32	more	more	ADJ
cjgl-2651	963	33	details	detail	NOUN
cjgl-2651	963	34	on	on	ADP
cjgl-2651	963	35	the	the	DET
cjgl-2651	963	36	exception	exception	NOUN
cjgl-2651	963	37	for	for	ADP
cjgl-2651	963	38	family	family	NOUN
cjgl-2651	963	39	corporations	corporation	NOUN
cjgl-2651	963	40	)	)	PUNCT
cjgl-2651	963	41	.	.	PUNCT
cjgl-2651	964	1	163	163	NUM
cjgl-2651	964	2	i.r.c	i.r.c	NOUN
cjgl-2651	964	3	.	.	PUNCT
cjgl-2651	965	1	§	§	PROPN
cjgl-2651	965	2	460(b)(4	460(b)(4	PROPN
cjgl-2651	965	3	)	)	PUNCT
cjgl-2651	965	4	;	;	PUNCT
cjgl-2651	965	5	see	see	VERB
cjgl-2651	965	6	i.r.s	i.r.s	PROPN
cjgl-2651	965	7	.	.	PUNCT
cjgl-2651	966	1	form	form	NOUN
cjgl-2651	966	2	8697	8697	NUM
cjgl-2651	966	3	:	:	PUNCT
cjgl-2651	966	4	interest	interest	NOUN
cjgl-2651	966	5	computation	computation	NOUN
cjgl-2651	966	6	under	under	ADP
cjgl-2651	966	7	the	the	DET
cjgl-2651	966	8	look	look	VERB
cjgl-2651	966	9	-	-	PUNCT
cjgl-2651	966	10	back	back	NOUN
cjgl-2651	966	11	method	method	NOUN
cjgl-2651	966	12	for	for	ADP
cjgl-2651	966	13	completed	complete	VERB
cjgl-2651	966	14	long	long	ADJ
cjgl-2651	966	15	-	-	PUNCT
cjgl-2651	966	16	term	term	NOUN
cjgl-2651	966	17	contracts	contract	NOUN
cjgl-2651	966	18	(	(	PUNCT
cjgl-2651	966	19	2002	2002	NUM
cjgl-2651	966	20	)	)	PUNCT
cjgl-2651	966	21	(	(	PUNCT
cjgl-2651	966	22	requiring	require	VERB
cjgl-2651	966	23	the	the	DET
cjgl-2651	966	24	taxpayer	taxpayer	NOUN
cjgl-2651	966	25	to	to	PART
cjgl-2651	966	26	indicate	indicate	VERB
cjgl-2651	966	27	whether	whether	SCONJ
cjgl-2651	966	28	it	it	PRON
cjgl-2651	966	29	is	be	AUX
cjgl-2651	966	30	a	a	DET
cjgl-2651	966	31	pass	pass	VERB
cjgl-2651	966	32	-	-	PUNCT
cjgl-2651	966	33	through	through	ADP
cjgl-2651	966	34	entity	entity	NOUN
cjgl-2651	966	35	,	,	PUNCT
cjgl-2651	966	36	but	but	CCONJ
cjgl-2651	966	37	not	not	PART
cjgl-2651	966	38	requiring	require	VERB
cjgl-2651	966	39	the	the	DET
cjgl-2651	966	40	information	information	NOUN
cjgl-2651	966	41	necessary	necessary	ADJ
cjgl-2651	966	42	to	to	PART
cjgl-2651	966	43	determine	determine	VERB
cjgl-2651	966	44	whether	whether	SCONJ
cjgl-2651	966	45	that	that	DET
cjgl-2651	966	46	pass	pass	VERB
cjgl-2651	966	47	-	-	PUNCT
cjgl-2651	966	48	through	through	ADP
cjgl-2651	966	49	entity	entity	NOUN
cjgl-2651	966	50	is	be	AUX
cjgl-2651	966	51	closely	closely	ADV
cjgl-2651	966	52	held	hold	VERB
cjgl-2651	966	53	)	)	PUNCT
cjgl-2651	966	54	.	.	PUNCT
cjgl-2651	967	1	ii.r.c	ii.r.c	PROPN
cjgl-2651	967	2	.	.	PUNCT
cjgl-2651	968	1	§	§	PROPN
cjgl-2651	968	2	464(f)(3)(b)(iii	464(f)(3)(b)(iii	PROPN
cjgl-2651	968	3	)	)	PUNCT
cjgl-2651	969	1	;	;	PUNCT
cjgl-2651	969	2	see	see	VERB
cjgl-2651	969	3	schedule	schedule	NOUN
cjgl-2651	969	4	f	f	PROPN
cjgl-2651	969	5	instructions	instruction	NOUN
cjgl-2651	969	6	,	,	PUNCT
cjgl-2651	969	7	supra	supra	PROPN
cjgl-2651	969	8	note	note	NOUN
cjgl-2651	969	9	151	151	NUM
cjgl-2651	969	10	,	,	PUNCT
cjgl-2651	969	11	at	at	ADP
cjgl-2651	969	12	f-4	f-4	PROPN
cjgl-2651	969	13	(	(	PUNCT
cjgl-2651	969	14	making	make	VERB
cjgl-2651	969	15	no	no	DET
cjgl-2651	969	16	mention	mention	NOUN
cjgl-2651	969	17	of	of	ADP
cjgl-2651	969	18	any	any	DET
cjgl-2651	969	19	reporting	reporting	NOUN
cjgl-2651	969	20	requirements	requirement	NOUN
cjgl-2651	969	21	and	and	CCONJ
cjgl-2651	969	22	referring	refer	VERB
cjgl-2651	969	23	taxpayers	taxpayer	NOUN
cjgl-2651	969	24	to	to	ADP
cjgl-2651	969	25	i.r.s	i.r.	NOUN
cjgl-2651	969	26	.	.	PUNCT
cjgl-2651	970	1	pub	pub	NOUN
cjgl-2651	970	2	.	.	PUNCT
cjgl-2651	971	1	no	no	INTJ
cjgl-2651	971	2	.	.	NOUN
cjgl-2651	971	3	225	225	NUM
cjgl-2651	971	4	,	,	PUNCT
cjgl-2651	971	5	supra	supra	NOUN
cjgl-2651	971	6	note	note	NOUN
cjgl-2651	971	7	162	162	NUM
cjgl-2651	971	8	,	,	PUNCT
cjgl-2651	971	9	for	for	ADP
cjgl-2651	971	10	further	further	ADJ
cjgl-2651	971	11	discussion	discussion	NOUN
cjgl-2651	971	12	of	of	ADP
cjgl-2651	971	13	§	§	PROPN
cjgl-2651	971	14	464	464	NUM
cjgl-2651	971	15	)	)	PUNCT
cjgl-2651	971	16	.	.	PUNCT
cjgl-2651	972	1	165	165	NUM
cjgl-2651	972	2	i.r.c	i.r.c	NOUN
cjgl-2651	972	3	.	.	PUNCT
cjgl-2651	973	1	§	§	PROPN
cjgl-2651	973	2	465(b	465(b	PROPN
cjgl-2651	973	3	)	)	PUNCT
cjgl-2651	973	4	,	,	PUNCT
cjgl-2651	973	5	(	(	PUNCT
cjgl-2651	973	6	c)(7	c)(7	NUM
cjgl-2651	973	7	)	)	PUNCT
cjgl-2651	973	8	;	;	PUNCT
cjgl-2651	973	9	see	see	VERB
cjgl-2651	973	10	form	form	NOUN
cjgl-2651	973	11	6198	6198	NUM
cjgl-2651	973	12	,	,	PUNCT
cjgl-2651	973	13	supra	supra	PROPN
cjgl-2651	973	14	note	note	NOUN
cjgl-2651	973	15	152	152	NUM
cjgl-2651	973	16	(	(	PUNCT
cjgl-2651	973	17	requiring	require	VERB
cjgl-2651	973	18	no	no	DET
cjgl-2651	973	19	reporting	reporting	NOUN
cjgl-2651	973	20	regarding	regard	VERB
cjgl-2651	973	21	the	the	DET
cjgl-2651	973	22	source	source	NOUN
cjgl-2651	973	23	of	of	ADP
cjgl-2651	973	24	financing	financing	NOUN
cjgl-2651	973	25	or	or	CCONJ
cjgl-2651	973	26	qualification	qualification	NOUN
cjgl-2651	973	27	for	for	ADP
cjgl-2651	973	28	the	the	DET
cjgl-2651	973	29	exception	exception	NOUN
cjgl-2651	973	30	from	from	ADP
cjgl-2651	973	31	the	the	DET
cjgl-2651	973	32	at	at	ADP
cjgl-2651	973	33	-	-	PUNCT
cjgl-2651	973	34	risk	risk	NOUN
cjgl-2651	973	35	rules	rule	NOUN
cjgl-2651	973	36	for	for	ADP
cjgl-2651	973	37	qualified	qualified	ADJ
cjgl-2651	973	38	c	c	PROPN
cjgl-2651	973	39	corporations	corporation	NOUN
cjgl-2651	973	40	)	)	PUNCT
cjgl-2651	973	41	.	.	PUNCT
cjgl-2651	974	1	columbia	columbia	PROPN
cjgl-2651	974	2	journal	journal	PROPN
cjgl-2651	974	3	of	of	ADP
cjgl-2651	974	4	gender	gender	NOUN
cjgl-2651	974	5	and	and	CCONJ
cjgl-2651	974	6	law	law	NOUN
cjgl-2651	974	7	section	section	NOUN
cjgl-2651	974	8	468b	468b	NOUN
cjgl-2651	974	9	(	(	PUNCT
cjgl-2651	974	10	prescribing	prescribe	VERB
cjgl-2651	974	11	the	the	DET
cjgl-2651	974	12	tax	tax	NOUN
cjgl-2651	974	13	treatment	treatment	NOUN
cjgl-2651	974	14	of	of	ADP
cjgl-2651	974	15	designated	designate	VERB
cjgl-2651	974	16	settlement	settlement	NOUN
cjgl-2651	974	17	funds)1	funds)1	VERB
cjgl-2651	974	18	66	66	NUM
cjgl-2651	974	19	section	section	NOUN
cjgl-2651	974	20	469	469	NUM
cjgl-2651	974	21	(	(	PUNCT
cjgl-2651	974	22	excepting	except	VERB
cjgl-2651	974	23	dispositions	disposition	NOUN
cjgl-2651	974	24	of	of	ADP
cjgl-2651	974	25	a	a	DET
cjgl-2651	974	26	taxpayer	taxpayer	NOUN
cjgl-2651	974	27	's	's	PART
cjgl-2651	974	28	entire	entire	ADJ
cjgl-2651	974	29	interest	interest	NOUN
cjgl-2651	974	30	in	in	ADP
cjgl-2651	974	31	a	a	DET
cjgl-2651	974	32	passive	passive	ADJ
cjgl-2651	974	33	activity	activity	NOUN
cjgl-2651	974	34	in	in	ADP
cjgl-2651	974	35	a	a	DET
cjgl-2651	974	36	fully	fully	ADV
cjgl-2651	974	37	taxable	taxable	ADJ
cjgl-2651	974	38	transaction	transaction	NOUN
cjgl-2651	974	39	to	to	ADP
cjgl-2651	974	40	an	an	DET
cjgl-2651	974	41	unrelated	unrelated	ADJ
cjgl-2651	974	42	person	person	NOUN
cjgl-2651	974	43	from	from	ADP
cjgl-2651	974	44	the	the	DET
cjgl-2651	974	45	passive	passive	ADJ
cjgl-2651	974	46	activity	activity	NOUN
cjgl-2651	974	47	limitations	limitation	NOUN
cjgl-2651	974	48	and	and	CCONJ
cjgl-2651	974	49	excepting	except	VERB
cjgl-2651	974	50	rental	rental	ADJ
cjgl-2651	974	51	real	real	ADJ
cjgl-2651	974	52	estate	estate	NOUN
cjgl-2651	974	53	activities	activity	NOUN
cjgl-2651	974	54	in	in	ADP
cjgl-2651	974	55	which	which	PRON
cjgl-2651	974	56	the	the	DET
cjgl-2651	974	57	taxpayer	taxpayer	NOUN
cjgl-2651	974	58	materially	materially	ADV
cjgl-2651	974	59	participates	participate	VERB
cjgl-2651	974	60	from	from	ADP
cjgl-2651	974	61	the	the	DET
cjgl-2651	974	62	per	per	X
cjgl-2651	974	63	se	se	X
cjgl-2651	974	64	passive	passive	ADJ
cjgl-2651	974	65	activity	activity	NOUN
cjgl-2651	974	66	rule	rule	NOUN
cjgl-2651	974	67	if	if	SCONJ
cjgl-2651	974	68	the	the	DET
cjgl-2651	974	69	taxpayer	taxpayer	NOUN
cjgl-2651	974	70	is	be	AUX
cjgl-2651	974	71	a	a	DET
cjgl-2651	974	72	real	real	ADJ
cjgl-2651	974	73	estate	estate	NOUN
cjgl-2651	974	74	professional	professional	NOUN
cjgl-2651	974	75	)	)	PUNCT
cjgl-2651	974	76	167	167	NUM
cjgl-2651	974	77	section	section	NOUN
cjgl-2651	974	78	483	483	NUM
cjgl-2651	974	79	(	(	PUNCT
cjgl-2651	974	80	providing	provide	VERB
cjgl-2651	974	81	a	a	DET
cjgl-2651	974	82	cap	cap	NOUN
cjgl-2651	974	83	on	on	ADP
cjgl-2651	974	84	the	the	DET
cjgl-2651	974	85	rate	rate	NOUN
cjgl-2651	974	86	used	use	VERB
cjgl-2651	974	87	for	for	ADP
cjgl-2651	974	88	calculating	calculate	VERB
cjgl-2651	974	89	unstated	unstated	ADJ
cjgl-2651	974	90	interest	interest	NOUN
cjgl-2651	974	91	on	on	ADP
cjgl-2651	974	92	certain	certain	ADJ
cjgl-2651	974	93	sales	sale	NOUN
cjgl-2651	974	94	of	of	ADP
cjgl-2651	974	95	business	business	NOUN
cjgl-2651	974	96	or	or	CCONJ
cjgl-2651	974	97	investment	investment	NOUN
cjgl-2651	974	98	land	land	NOUN
cjgl-2651	974	99	between	between	ADP
cjgl-2651	974	100	family	family	NOUN
cjgl-2651	974	101	members	member	NOUN
cjgl-2651	974	102	)	)	PUNCT
cjgl-2651	974	103	68	68	NUM
cjgl-2651	974	104	166	166	NUM
cjgl-2651	974	105	i.r.c	i.r.c	NOUN
cjgl-2651	974	106	.	.	PUNCT
cjgl-2651	975	1	§	§	PROPN
cjgl-2651	975	2	468b(d)(3	468b(d)(3	NOUN
cjgl-2651	975	3	)	)	PUNCT
cjgl-2651	975	4	;	;	PUNCT
cjgl-2651	975	5	see	see	VERB
cjgl-2651	975	6	treas	treas	PROPN
cjgl-2651	975	7	.	.	PUNCT
cjgl-2651	976	1	reg	reg	PROPN
cjgl-2651	976	2	.	.	PUNCT
cjgl-2651	977	1	§	§	PROPN
cjgl-2651	977	2	§	§	PROPN
cjgl-2651	977	3	1.468b	1.468b	NUM
cjgl-2651	977	4	-3(e	-3(e	NOUN
cjgl-2651	977	5	)	)	PUNCT
cjgl-2651	977	6	(	(	PUNCT
cjgl-2651	977	7	as	as	SCONJ
cjgl-2651	977	8	amended	amend	VERB
cjgl-2651	977	9	in	in	ADP
cjgl-2651	977	10	2006	2006	NUM
cjgl-2651	977	11	)	)	PUNCT
cjgl-2651	977	12	(	(	PUNCT
cjgl-2651	977	13	respectively	respectively	ADV
cjgl-2651	977	14	,	,	PUNCT
cjgl-2651	977	15	applying	apply	VERB
cjgl-2651	977	16	the	the	DET
cjgl-2651	977	17	rules	rule	NOUN
cjgl-2651	977	18	of	of	ADP
cjgl-2651	977	19	trcas	trcas	PROPN
cjgl-2651	977	20	.	.	PUNCT
cjgl-2651	978	1	reg	reg	PROPN
cjgl-2651	978	2	.	.	PUNCT
cjgl-2651	979	1	§	§	PROPN
cjgl-2651	979	2	1.468b-3	1.468b-3	NUM
cjgl-2651	979	3	to	to	ADP
cjgl-2651	979	4	designated	designate	VERB
cjgl-2651	979	5	settlement	settlement	NOUN
cjgl-2651	979	6	funds	fund	NOUN
cjgl-2651	979	7	and	and	CCONJ
cjgl-2651	979	8	requiring	require	VERB
cjgl-2651	979	9	the	the	DET
cjgl-2651	979	10	transferor	transferor	NOUN
cjgl-2651	979	11	to	to	ADP
cjgl-2651	979	12	a	a	DET
cjgl-2651	979	13	qualified	qualified	ADJ
cjgl-2651	979	14	settlement	settlement	NOUN
cjgl-2651	979	15	fund	fund	NOUN
cjgl-2651	979	16	to	to	PART
cjgl-2651	979	17	provide	provide	VERB
cjgl-2651	979	18	a	a	DET
cjgl-2651	979	19	statement	statement	NOUN
cjgl-2651	979	20	to	to	ADP
cjgl-2651	979	21	the	the	DET
cjgl-2651	979	22	administrator	administrator	NOUN
cjgl-2651	979	23	of	of	ADP
cjgl-2651	979	24	the	the	DET
cjgl-2651	979	25	fund	fund	NOUN
cjgl-2651	979	26	documenting	document	VERB
cjgl-2651	979	27	transfers	transfer	NOUN
cjgl-2651	979	28	to	to	ADP
cjgl-2651	979	29	the	the	DET
cjgl-2651	979	30	fund	fund	NOUN
cjgl-2651	979	31	;	;	PUNCT
cjgl-2651	979	32	notably	notably	ADV
cjgl-2651	979	33	,	,	PUNCT
cjgl-2651	979	34	however	however	ADV
cjgl-2651	979	35	,	,	PUNCT
cjgl-2651	979	36	the	the	DET
cjgl-2651	979	37	transferor	transferor	NOUN
cjgl-2651	979	38	is	be	AUX
cjgl-2651	979	39	not	not	PART
cjgl-2651	979	40	required	require	VERB
cjgl-2651	979	41	to	to	PART
cjgl-2651	979	42	furnish	furnish	VERB
cjgl-2651	979	43	any	any	DET
cjgl-2651	979	44	information	information	NOUN
cjgl-2651	979	45	regarding	regard	VERB
cjgl-2651	979	46	whether	whether	SCONJ
cjgl-2651	979	47	any	any	DET
cjgl-2651	979	48	amount	amount	NOUN
cjgl-2651	979	49	transferred	transfer	VERB
cjgl-2651	979	50	consists	consist	NOUN
cjgl-2651	979	51	of	of	ADP
cjgl-2651	979	52	stock	stock	NOUN
cjgl-2651	979	53	or	or	CCONJ
cjgl-2651	979	54	indebtedness	indebtedness	NOUN
cjgl-2651	979	55	of	of	ADP
cjgl-2651	979	56	the	the	DET
cjgl-2651	979	57	transferor	transferor	NOUN
cjgl-2651	979	58	or	or	CCONJ
cjgl-2651	979	59	a	a	DET
cjgl-2651	979	60	related	related	ADJ
cjgl-2651	979	61	person	person	NOUN
cjgl-2651	979	62	or	or	CCONJ
cjgl-2651	979	63	may	may	AUX
cjgl-2651	979	64	be	be	AUX
cjgl-2651	979	65	transferred	transfer	VERB
cjgl-2651	979	66	back	back	ADV
cjgl-2651	979	67	from	from	ADP
cjgl-2651	979	68	the	the	DET
cjgl-2651	979	69	fund	fund	NOUN
cjgl-2651	979	70	to	to	ADP
cjgl-2651	979	71	the	the	DET
cjgl-2651	979	72	transferor	transferor	NOUN
cjgl-2651	979	73	or	or	CCONJ
cjgl-2651	979	74	a	a	DET
cjgl-2651	979	75	related	related	ADJ
cjgl-2651	979	76	person	person	NOUN
cjgl-2651	979	77	,	,	PUNCT
cjgl-2651	979	78	either	either	PRON
cjgl-2651	979	79	of	of	ADP
cjgl-2651	979	80	which	which	PRON
cjgl-2651	979	81	would	would	AUX
cjgl-2651	979	82	render	render	VERB
cjgl-2651	979	83	the	the	DET
cjgl-2651	979	84	payment	payment	NOUN
cjgl-2651	979	85	ineligible	ineligible	ADJ
cjgl-2651	979	86	for	for	ADP
cjgl-2651	979	87	treatment	treatment	NOUN
cjgl-2651	979	88	as	as	ADP
cjgl-2651	979	89	a	a	DET
cjgl-2651	979	90	"	"	PUNCT
cjgl-2651	979	91	qualified	qualified	ADJ
cjgl-2651	979	92	payment	payment	NOUN
cjgl-2651	979	93	"	"	PUNCT
cjgl-2651	979	94	for	for	ADP
cjgl-2651	979	95	purposes	purpose	NOUN
cjgl-2651	979	96	of	of	ADP
cjgl-2651	979	97	§	§	PROPN
cjgl-2651	979	98	468b	468b	PROPN
cjgl-2651	979	99	)	)	PUNCT
cjgl-2651	979	100	;	;	PUNCT
cjgl-2651	980	1	i.r.s	i.r.s	PROPN
cjgl-2651	980	2	.	.	PUNCT
cjgl-2651	981	1	form	form	PROPN
cjgl-2651	981	2	1120	1120	NUM
cjgl-2651	981	3	-	-	SYM
cjgl-2651	981	4	sf	sf	PRON
cjgl-2651	981	5	:	:	PUNCT
cjgl-2651	981	6	u.s	u.s	PROPN
cjgl-2651	981	7	.	.	PROPN
cjgl-2651	981	8	income	income	NOUN
cjgl-2651	981	9	tax	tax	NOUN
cjgl-2651	981	10	return	return	NOUN
cjgl-2651	981	11	for	for	ADP
cjgl-2651	981	12	settlement	settlement	NOUN
cjgl-2651	981	13	funds	fund	NOUN
cjgl-2651	981	14	(	(	PUNCT
cjgl-2651	981	15	under	under	ADP
cjgl-2651	981	16	section	section	NOUN
cjgl-2651	981	17	468b	468b	NOUN
cjgl-2651	981	18	)	)	PUNCT
cjgl-2651	981	19	(	(	PUNCT
cjgl-2651	981	20	2007	2007	NUM
cjgl-2651	981	21	)	)	PUNCT
cjgl-2651	981	22	(	(	PUNCT
cjgl-2651	981	23	requiring	require	VERB
cjgl-2651	981	24	no	no	DET
cjgl-2651	981	25	reporting	reporting	NOUN
cjgl-2651	981	26	that	that	PRON
cjgl-2651	981	27	relates	relate	VERB
cjgl-2651	981	28	directly	directly	ADV
cjgl-2651	981	29	to	to	ADP
cjgl-2651	981	30	the	the	DET
cjgl-2651	981	31	sundry	sundry	ADJ
cjgl-2651	981	32	"	"	PUNCT
cjgl-2651	981	33	related	related	ADJ
cjgl-2651	981	34	person	person	NOUN
cjgl-2651	981	35	"	"	PUNCT
cjgl-2651	981	36	prohibitions	prohibition	NOUN
cjgl-2651	981	37	in	in	ADP
cjgl-2651	981	38	§	§	PROPN
cjgl-2651	981	39	468b	468b	PROPN
cjgl-2651	981	40	)	)	PUNCT
cjgl-2651	981	41	.	.	PUNCT
cjgl-2651	982	1	167	167	NUM
cjgl-2651	982	2	i.r.c	i.r.c	NOUN
cjgl-2651	982	3	.	.	PUNCT
cjgl-2651	983	1	§	§	PROPN
cjgl-2651	983	2	469(c)(7)(d)(ii	469(c)(7)(d)(ii	PROPN
cjgl-2651	983	3	)	)	PUNCT
cjgl-2651	983	4	,	,	PUNCT
cjgl-2651	983	5	(	(	PUNCT
cjgl-2651	983	6	g)(1	g)(1	NOUN
cjgl-2651	983	7	)	)	PUNCT
cjgl-2651	983	8	;	;	PUNCT
cjgl-2651	983	9	see	see	VERB
cjgl-2651	983	10	i.r.s	i.r.s	PROPN
cjgl-2651	983	11	.	.	PUNCT
cjgl-2651	984	1	form	form	NOUN
cjgl-2651	984	2	8582	8582	NUM
cjgl-2651	984	3	:	:	PUNCT
cjgl-2651	984	4	passive	passive	ADJ
cjgl-2651	984	5	activity	activity	NOUN
cjgl-2651	984	6	loss	loss	NOUN
cjgl-2651	984	7	limitations	limitation	NOUN
cjgl-2651	984	8	(	(	PUNCT
cjgl-2651	984	9	2009	2009	NUM
cjgl-2651	984	10	)	)	PUNCT
cjgl-2651	984	11	(	(	PUNCT
cjgl-2651	984	12	requiring	require	VERB
cjgl-2651	984	13	no	no	DET
cjgl-2651	984	14	reporting	reporting	NOUN
cjgl-2651	984	15	regarding	regard	VERB
cjgl-2651	984	16	the	the	DET
cjgl-2651	984	17	identity	identity	NOUN
cjgl-2651	984	18	of	of	ADP
cjgl-2651	984	19	the	the	DET
cjgl-2651	984	20	purchaser	purchaser	NOUN
cjgl-2651	984	21	of	of	ADP
cjgl-2651	984	22	the	the	DET
cjgl-2651	984	23	taxpayer	taxpayer	NOUN
cjgl-2651	984	24	's	's	PART
cjgl-2651	984	25	interest	interest	NOUN
cjgl-2651	984	26	in	in	ADP
cjgl-2651	984	27	a	a	DET
cjgl-2651	984	28	passive	passive	ADJ
cjgl-2651	984	29	activity	activity	NOUN
cjgl-2651	984	30	or	or	CCONJ
cjgl-2651	984	31	the	the	DET
cjgl-2651	984	32	taxpayer	taxpayer	NOUN
cjgl-2651	984	33	's	's	PART
cjgl-2651	984	34	ownership	ownership	NOUN
cjgl-2651	984	35	interest	interest	NOUN
cjgl-2651	984	36	if	if	SCONJ
cjgl-2651	984	37	an	an	DET
cjgl-2651	984	38	employee	employee	NOUN
cjgl-2651	984	39	in	in	ADP
cjgl-2651	984	40	a	a	DET
cjgl-2651	984	41	rental	rental	ADJ
cjgl-2651	984	42	real	real	ADJ
cjgl-2651	984	43	estate	estate	NOUN
cjgl-2651	984	44	business	business	NOUN
cjgl-2651	984	45	)	)	PUNCT
cjgl-2651	984	46	;	;	PUNCT
cjgl-2651	984	47	i.r.s	i.r.s	PROPN
cjgl-2651	984	48	.	.	PUNCT
cjgl-2651	985	1	instructions	instruction	NOUN
cjgl-2651	985	2	for	for	ADP
cjgl-2651	985	3	form	form	NOUN
cjgl-2651	985	4	8582	8582	NUM
cjgl-2651	985	5	,	,	PUNCT
cjgl-2651	985	6	at	at	ADP
cjgl-2651	985	7	2	2	NUM
cjgl-2651	985	8	,	,	PUNCT
cjgl-2651	985	9	6	6	NUM
cjgl-2651	985	10	-	-	SYM
cjgl-2651	985	11	7	7	NUM
cjgl-2651	985	12	(	(	PUNCT
cjgl-2651	985	13	2009	2009	NUM
cjgl-2651	985	14	)	)	PUNCT
cjgl-2651	985	15	(	(	PUNCT
cjgl-2651	985	16	same	same	ADJ
cjgl-2651	985	17	)	)	PUNCT
cjgl-2651	985	18	;	;	PUNCT
cjgl-2651	985	19	i.r.s	i.r.s	PROPN
cjgl-2651	985	20	.	.	PUNCT
cjgl-2651	986	1	form	form	NOUN
cjgl-2651	986	2	8810	8810	NUM
cjgl-2651	986	3	:	:	PUNCT
cjgl-2651	986	4	corporate	corporate	ADJ
cjgl-2651	986	5	passive	passive	ADJ
cjgl-2651	986	6	activity	activity	NOUN
cjgl-2651	986	7	loss	loss	NOUN
cjgl-2651	986	8	and	and	CCONJ
cjgl-2651	986	9	credit	credit	NOUN
cjgl-2651	986	10	limitations	limitation	NOUN
cjgl-2651	986	11	(	(	PUNCT
cjgl-2651	986	12	2009	2009	NUM
cjgl-2651	986	13	)	)	PUNCT
cjgl-2651	986	14	(	(	PUNCT
cjgl-2651	986	15	requiring	require	VERB
cjgl-2651	986	16	no	no	DET
cjgl-2651	986	17	reporting	reporting	NOUN
cjgl-2651	986	18	regarding	regard	VERB
cjgl-2651	986	19	the	the	DET
cjgl-2651	986	20	identity	identity	NOUN
cjgl-2651	986	21	of	of	ADP
cjgl-2651	986	22	the	the	DET
cjgl-2651	986	23	purchaser	purchaser	NOUN
cjgl-2651	986	24	of	of	ADP
cjgl-2651	986	25	the	the	DET
cjgl-2651	986	26	taxpayer	taxpayer	NOUN
cjgl-2651	986	27	's	's	PART
cjgl-2651	986	28	interest	interest	NOUN
cjgl-2651	986	29	in	in	ADP
cjgl-2651	986	30	a	a	DET
cjgl-2651	986	31	passive	passive	ADJ
cjgl-2651	986	32	activity	activity	NOUN
cjgl-2651	986	33	)	)	PUNCT
cjgl-2651	986	34	;	;	PUNCT
cjgl-2651	986	35	i.r.s	i.r.s	PROPN
cjgl-2651	986	36	.	.	PUNCT
cjgl-2651	986	37	instructions	instruction	NOUN
cjgl-2651	986	38	for	for	ADP
cjgl-2651	986	39	form	form	NOUN
cjgl-2651	986	40	8810	8810	NUM
cjgl-2651	986	41	,	,	PUNCT
cjgl-2651	986	42	at	at	ADP
cjgl-2651	986	43	5	5	NUM
cjgl-2651	986	44	(	(	PUNCT
cjgl-2651	986	45	2009	2009	NUM
cjgl-2651	986	46	)	)	PUNCT
cjgl-2651	986	47	(	(	PUNCT
cjgl-2651	986	48	same	same	ADJ
cjgl-2651	986	49	)	)	PUNCT
cjgl-2651	986	50	.	.	PUNCT
cjgl-2651	987	1	168	168	NUM
cjgl-2651	987	2	i.r.c	i.r.c	NOUN
cjgl-2651	987	3	.	.	PUNCT
cjgl-2651	988	1	§	§	PROPN
cjgl-2651	988	2	483(e	483(e	PROPN
cjgl-2651	988	3	)	)	PUNCT
cjgl-2651	988	4	;	;	PUNCT
cjgl-2651	988	5	see	see	VERB
cjgl-2651	988	6	i	i	PRON
cjgl-2651	988	7	d.	d.	PROPN
cjgl-2651	988	8	§	§	PROPN
cjgl-2651	988	9	§	§	PROPN
cjgl-2651	988	10	483(g)(3	483(g)(3	PROPN
cjgl-2651	988	11	)	)	PUNCT
cjgl-2651	988	12	,	,	PUNCT
cjgl-2651	988	13	1275(b	1275(b	NUM
cjgl-2651	988	14	)	)	PUNCT
cjgl-2651	988	15	(	(	PUNCT
cjgl-2651	988	16	excepting	except	VERB
cjgl-2651	988	17	debt	debt	NOUN
cjgl-2651	988	18	instruments	instrument	NOUN
cjgl-2651	988	19	received	receive	VERB
cjgl-2651	988	20	in	in	ADP
cjgl-2651	988	21	exchange	exchange	NOUN
cjgl-2651	988	22	for	for	ADP
cjgl-2651	988	23	the	the	DET
cjgl-2651	988	24	transfer	transfer	NOUN
cjgl-2651	988	25	of	of	ADP
cjgl-2651	988	26	personal	personal	ADJ
cjgl-2651	988	27	use	use	NOUN
cjgl-2651	988	28	property	property	NOUN
cjgl-2651	988	29	from	from	ADP
cjgl-2651	988	30	the	the	DET
cjgl-2651	988	31	purview	purview	NOUN
cjgl-2651	988	32	of	of	ADP
cjgl-2651	988	33	§	§	PROPN
cjgl-2651	988	34	483	483	NUM
cjgl-2651	988	35	)	)	PUNCT
cjgl-2651	988	36	;	;	PUNCT
cjgl-2651	989	1	i	i	PROPN
cjgl-2651	989	2	d.	d.	PROPN
cjgl-2651	989	3	§	§	PROPN
cjgl-2651	989	4	6049(b)(2)(a	6049(b)(2)(a	NUM
cjgl-2651	989	5	)	)	PUNCT
cjgl-2651	989	6	(	(	PUNCT
cjgl-2651	989	7	excepting	except	VERB
cjgl-2651	989	8	from	from	ADP
cjgl-2651	989	9	information	information	NOUN
cjgl-2651	989	10	reporting	report	VERB
cjgl-2651	989	11	interest	interest	NOUN
cjgl-2651	989	12	on	on	ADP
cjgl-2651	989	13	obligations	obligation	NOUN
cjgl-2651	989	14	issued	issue	VERB
cjgl-2651	989	15	by	by	ADP
cjgl-2651	989	16	natural	natural	ADJ
cjgl-2651	989	17	persons	person	NOUN
cjgl-2651	989	18	)	)	PUNCT
cjgl-2651	989	19	;	;	PUNCT
cjgl-2651	989	20	i.r.s	i.r.s	PROPN
cjgl-2651	989	21	.	.	PUNCT
cjgl-2651	990	1	form	form	PROPN
cjgl-2651	990	2	1099	1099	NUM
cjgl-2651	990	3	-	-	SYM
cjgl-2651	990	4	s	s	NOUN
cjgl-2651	990	5	:	:	PUNCT
cjgl-2651	990	6	proceeds	proceed	NOUN
cjgl-2651	990	7	from	from	ADP
cjgl-2651	990	8	real	real	ADJ
cjgl-2651	990	9	estate	estate	NOUN
cjgl-2651	990	10	transactions	transaction	NOUN
cjgl-2651	990	11	(	(	PUNCT
cjgl-2651	990	12	2009	2009	NUM
cjgl-2651	990	13	)	)	PUNCT
cjgl-2651	990	14	(	(	PUNCT
cjgl-2651	990	15	requiring	require	VERB
cjgl-2651	990	16	no	no	DET
cjgl-2651	990	17	reporting	reporting	NOUN
cjgl-2651	990	18	of	of	ADP
cjgl-2651	990	19	unstated	unstated	ADJ
cjgl-2651	990	20	interest	interest	NOUN
cjgl-2651	990	21	)	)	PUNCT
cjgl-2651	990	22	.	.	PUNCT
cjgl-2651	991	1	22.2	22.2	NUM
cjgl-2651	991	2	columbia	columbia	PROPN
cjgl-2651	991	3	journal	journal	NOUN
cjgl-2651	991	4	of	of	ADP
cjgl-2651	991	5	gender	gender	NOUN
cjgl-2651	991	6	and	and	CCONJ
cjgl-2651	991	7	law	law	NOUN
cjgl-2651	991	8	section	section	NOUN
cjgl-2651	991	9	613a	613a	NOUN
cjgl-2651	991	10	(	(	PUNCT
cjgl-2651	991	11	requiring	require	VERB
cjgl-2651	991	12	the	the	DET
cjgl-2651	991	13	volume	volume	NOUN
cjgl-2651	991	14	cap	cap	NOUN
cjgl-2651	991	15	on	on	ADP
cjgl-2651	991	16	percentage	percentage	NOUN
cjgl-2651	991	17	depletion	depletion	NOUN
cjgl-2651	991	18	for	for	ADP
cjgl-2651	991	19	oil	oil	NOUN
cjgl-2651	991	20	and	and	CCONJ
cjgl-2651	991	21	gas	gas	NOUN
cjgl-2651	991	22	wells	well	NOUN
cjgl-2651	991	23	available	available	ADJ
cjgl-2651	991	24	to	to	ADP
cjgl-2651	991	25	independent	independent	ADJ
cjgl-2651	991	26	producers	producer	NOUN
cjgl-2651	991	27	and	and	CCONJ
cjgl-2651	991	28	royalty	royalty	NOUN
cjgl-2651	991	29	owners	owner	NOUN
cjgl-2651	991	30	to	to	PART
cjgl-2651	991	31	be	be	AUX
cjgl-2651	991	32	split	split	VERB
cjgl-2651	991	33	among	among	ADP
cjgl-2651	991	34	family	family	NOUN
cjgl-2651	991	35	members	member	NOUN
cjgl-2651	991	36	andcommonly	andcommonly	ADV
cjgl-2651	991	37	controlled	control	VERB
cjgl-2651	991	38	entities)169	entities)169	DET
cjgl-2651	991	39	section	section	NOUN
cjgl-2651	991	40	631	631	NUM
cjgl-2651	991	41	(	(	PUNCT
cjgl-2651	991	42	disqualifying	disqualify	VERB
cjgl-2651	991	43	dispositions	disposition	NOUN
cjgl-2651	991	44	of	of	ADP
cjgl-2651	991	45	coal	coal	NOUN
cjgl-2651	991	46	or	or	CCONJ
cjgl-2651	991	47	iron	iron	NOUN
cjgl-2651	991	48	ore	ore	NOUN
cjgl-2651	991	49	subject	subject	NOUN
cjgl-2651	991	50	to	to	ADP
cjgl-2651	991	51	a	a	DET
cjgl-2651	991	52	retained	retain	VERB
cjgl-2651	991	53	economic	economic	ADJ
cjgl-2651	991	54	interest	interest	NOUN
cjgl-2651	991	55	that	that	PRON
cjgl-2651	991	56	are	be	AUX
cjgl-2651	991	57	made	make	VERB
cjgl-2651	991	58	to	to	ADP
cjgl-2651	991	59	a	a	DET
cjgl-2651	991	60	related	related	ADJ
cjgl-2651	991	61	person	person	NOUN
cjgl-2651	991	62	from	from	ADP
cjgl-2651	991	63	eligibility	eligibility	NOUN
cjgl-2651	991	64	for	for	ADP
cjgl-2651	991	65	inclusion	inclusion	NOUN
cjgl-2651	991	66	in	in	ADP
cjgl-2651	991	67	the	the	DET
cjgl-2651	991	68	§	§	PROPN
cjgl-2651	991	69	1231	1231	NUM
cjgl-2651	991	70	hotchpot	hotchpot	NOUN
cjgl-2651	991	71	)	)	PUNCT
cjgl-2651	991	72	170	170	NUM
cjgl-2651	991	73	section	section	NOUN
cjgl-2651	991	74	988	988	NUM
cjgl-2651	991	75	(	(	PUNCT
cjgl-2651	991	76	expanding	expand	VERB
cjgl-2651	991	77	the	the	DET
cjgl-2651	991	78	definition	definition	NOUN
cjgl-2651	991	79	of	of	ADP
cjgl-2651	991	80	§	§	PROPN
cjgl-2651	991	81	1256	1256	NUM
cjgl-2651	991	82	contracts	contract	NOUN
cjgl-2651	991	83	for	for	ADP
cjgl-2651	991	84	electing	elect	VERB
cjgl-2651	991	85	qualified	qualified	ADJ
cjgl-2651	991	86	funds	fund	NOUN
cjgl-2651	991	87	and	and	CCONJ
cjgl-2651	991	88	prescribing	prescribe	VERB
cjgl-2651	991	89	their	their	PRON
cjgl-2651	991	90	tax	tax	NOUN
cjgl-2651	991	91	treatment	treatment	NOUN
cjgl-2651	991	92	)	)	PUNCT
cjgl-2651	991	93	171	171	NUM
cjgl-2651	991	94	section	section	NOUN
cjgl-2651	991	95	1060	1060	NUM
cjgl-2651	991	96	(	(	PUNCT
cjgl-2651	991	97	authorizing	authorize	VERB
cjgl-2651	991	98	the	the	DET
cjgl-2651	991	99	irs	irs	PROPN
cjgl-2651	991	100	to	to	PART
cjgl-2651	991	101	require	require	VERB
cjgl-2651	991	102	reporting	reporting	NOUN
cjgl-2651	991	103	of	of	ADP
cjgl-2651	991	104	employment	employment	NOUN
cjgl-2651	991	105	contracts	contract	NOUN
cjgl-2651	991	106	,	,	PUNCT
cjgl-2651	991	107	covenants	covenant	NOUN
cjgl-2651	991	108	not	not	PART
cjgl-2651	991	109	to	to	PART
cjgl-2651	991	110	compete	compete	VERB
cjgl-2651	991	111	,	,	PUNCT
cjgl-2651	991	112	royalty	royalty	NOUN
cjgl-2651	991	113	and	and	CCONJ
cjgl-2651	991	114	lease	lease	NOUN
cjgl-2651	991	115	agreements	agreement	NOUN
cjgl-2651	991	116	,	,	PUNCT
cjgl-2651	991	117	or	or	CCONJ
cjgl-2651	991	118	other	other	ADJ
cjgl-2651	991	119	similar	similar	ADJ
cjgl-2651	991	120	arrangements	arrangement	NOUN
cjgl-2651	991	121	entered	enter	VERB
cjgl-2651	991	122	into	into	ADP
cjgl-2651	991	123	by	by	ADP
cjgl-2651	991	124	a	a	DET
cjgl-2651	991	125	10	10	NUM
cjgl-2651	991	126	%	%	NOUN
cjgl-2651	991	127	owner	owner	NOUN
cjgl-2651	991	128	of	of	ADP
cjgl-2651	991	129	an	an	DET
cjgl-2651	991	130	entity	entity	NOUN
cjgl-2651	991	131	-	-	PUNCT
cjgl-2651	991	132	or	or	CCONJ
cjgl-2651	991	133	a	a	DET
cjgl-2651	991	134	person	person	NOUN
cjgl-2651	991	135	related	relate	VERB
cjgl-2651	991	136	to	to	ADP
cjgl-2651	991	137	the	the	DET
cjgl-2651	991	138	10	10	NUM
cjgl-2651	991	139	%	%	NOUN
cjgl-2651	991	140	owner	owner	NOUN
cjgl-2651	991	141	169	169	NUM
cjgl-2651	991	142	i.r.c	i.r.c	NOUN
cjgl-2651	991	143	.	.	PUNCT
cjgl-2651	992	1	§	§	PROPN
cjgl-2651	992	2	613a(c)(8	613a(c)(8	PROPN
cjgl-2651	992	3	)	)	PUNCT
cjgl-2651	992	4	;	;	PUNCT
cjgl-2651	992	5	see	see	VERB
cjgl-2651	992	6	trcas	trcas	PROPN
cjgl-2651	992	7	.	.	PUNCT
cjgl-2651	993	1	reg	reg	PROPN
cjgl-2651	993	2	.	.	PUNCT
cjgl-2651	994	1	§	§	PROPN
cjgl-2651	994	2	l.613a-6	l.613a-6	PROPN
cjgl-2651	994	3	(	(	PUNCT
cjgl-2651	994	4	1977	1977	NUM
cjgl-2651	994	5	)	)	PUNCT
cjgl-2651	994	6	(	(	PUNCT
cjgl-2651	994	7	imposing	impose	VERB
cjgl-2651	994	8	limited	limited	ADJ
cjgl-2651	994	9	recordkceping	recordkceping	NOUN
cjgl-2651	994	10	requirements	requirement	NOUN
cjgl-2651	994	11	that	that	PRON
cjgl-2651	994	12	do	do	AUX
cjgl-2651	994	13	not	not	PART
cjgl-2651	994	14	touch	touch	VERB
cjgl-2651	994	15	on	on	ADP
cjgl-2651	994	16	the	the	DET
cjgl-2651	994	17	sharing	sharing	NOUN
cjgl-2651	994	18	of	of	ADP
cjgl-2651	994	19	the	the	DET
cjgl-2651	994	20	volume	volume	NOUN
cjgl-2651	994	21	cap	cap	NOUN
cjgl-2651	994	22	by	by	ADP
cjgl-2651	994	23	commonly	commonly	ADV
cjgl-2651	994	24	controlled	control	VERB
cjgl-2651	994	25	entities	entity	NOUN
cjgl-2651	994	26	and	and	CCONJ
cjgl-2651	994	27	family	family	NOUN
cjgl-2651	994	28	members	member	NOUN
cjgl-2651	994	29	)	)	PUNCT
cjgl-2651	994	30	;	;	PUNCT
cjgl-2651	994	31	i.r.s	i.r.s	NOUN
cjgl-2651	994	32	.	.	PUNCT
cjgl-2651	995	1	pub	pub	NOUN
cjgl-2651	995	2	.	.	PUNCT
cjgl-2651	996	1	no	no	INTJ
cjgl-2651	996	2	.	.	NOUN
cjgl-2651	997	1	535	535	NUM
cjgl-2651	997	2	,	,	PUNCT
cjgl-2651	997	3	business	business	NOUN
cjgl-2651	997	4	expenses	expense	VERB
cjgl-2651	997	5	32	32	NUM
cjgl-2651	997	6	-	-	SYM
cjgl-2651	997	7	37	37	NUM
cjgl-2651	997	8	(	(	PUNCT
cjgl-2651	997	9	2009	2009	NUM
cjgl-2651	997	10	)	)	PUNCT
cjgl-2651	997	11	(	(	PUNCT
cjgl-2651	997	12	making	make	VERB
cjgl-2651	997	13	no	no	DET
cjgl-2651	997	14	mention	mention	NOUN
cjgl-2651	997	15	of	of	ADP
cjgl-2651	997	16	reporting	reporting	NOUN
cjgl-2651	997	17	requirements	requirement	NOUN
cjgl-2651	997	18	)	)	PUNCT
cjgl-2651	997	19	.	.	PUNCT
cjgl-2651	998	1	170	170	NUM
cjgl-2651	998	2	i.r.c	i.r.c	NOUN
cjgl-2651	998	3	.	.	PUNCT
cjgl-2651	999	1	§	§	PROPN
cjgl-2651	999	2	63	63	NUM
cjgl-2651	999	3	1(c	1(c	NUM
cjgl-2651	999	4	)	)	PUNCT
cjgl-2651	999	5	;	;	PUNCT
cjgl-2651	999	6	see	see	VERB
cjgl-2651	999	7	i.r.s	i.r.s	PROPN
cjgl-2651	999	8	.	.	PUNCT
cjgl-2651	1000	1	form	form	NOUN
cjgl-2651	1000	2	4797	4797	NUM
cjgl-2651	1000	3	:	:	PUNCT
cjgl-2651	1001	1	sales	sale	NOUN
cjgl-2651	1001	2	of	of	ADP
cjgl-2651	1001	3	business	business	NOUN
cjgl-2651	1001	4	property	property	NOUN
cjgl-2651	1001	5	,	,	PUNCT
cjgl-2651	1001	6	at	at	ADP
cjgl-2651	1001	7	i	i	PRON
cjgl-2651	1001	8	pt	pt	PROPN
cjgl-2651	1001	9	.	.	PROPN
cjgl-2651	1001	10	1	1	NUM
cjgl-2651	1001	11	,	,	PUNCT
cjgl-2651	1001	12	i.	i.	NOUN
cjgl-2651	1001	13	2	2	NUM
cjgl-2651	1001	14	(	(	PUNCT
cjgl-2651	1001	15	2009	2009	NUM
cjgl-2651	1001	16	)	)	PUNCT
cjgl-2651	1001	17	(	(	PUNCT
cjgl-2651	1001	18	requiring	require	VERB
cjgl-2651	1001	19	no	no	DET
cjgl-2651	1001	20	reporting	reporting	NOUN
cjgl-2651	1001	21	regarding	regard	VERB
cjgl-2651	1001	22	the	the	DET
cjgl-2651	1001	23	purchaser	purchaser	NOUN
cjgl-2651	1001	24	's	's	PART
cjgl-2651	1001	25	identity	identity	NOUN
cjgl-2651	1001	26	or	or	CCONJ
cjgl-2651	1001	27	relationship	relationship	NOUN
cjgl-2651	1001	28	to	to	ADP
cjgl-2651	1001	29	the	the	DET
cjgl-2651	1001	30	taxpayer	taxpayer	NOUN
cjgl-2651	1001	31	)	)	PUNCT
cjgl-2651	1001	32	;	;	PUNCT
cjgl-2651	1001	33	i.r.s	i.r.s	PROPN
cjgl-2651	1001	34	.	.	PUNCT
cjgl-2651	1001	35	instructions	instruction	NOUN
cjgl-2651	1001	36	for	for	ADP
cjgl-2651	1001	37	form	form	NOUN
cjgl-2651	1001	38	4797	4797	NUM
cjgl-2651	1001	39	,	,	PUNCT
cjgl-2651	1001	40	at	at	ADP
cjgl-2651	1001	41	5	5	NUM
cjgl-2651	1001	42	(	(	PUNCT
cjgl-2651	1001	43	2009	2009	NUM
cjgl-2651	1001	44	)	)	PUNCT
cjgl-2651	1002	1	[	[	X
cjgl-2651	1002	2	hereinafter	hereinafter	NOUN
cjgl-2651	1002	3	form	form	NOUN
cjgl-2651	1002	4	4797	4797	NUM
cjgl-2651	1002	5	instructions	instruction	NOUN
cjgl-2651	1002	6	]	]	PUNCT
cjgl-2651	1002	7	(	(	PUNCT
cjgl-2651	1002	8	same	same	ADJ
cjgl-2651	1002	9	)	)	PUNCT
cjgl-2651	1002	10	.	.	PUNCT
cjgl-2651	1003	1	171	171	NUM
cjgl-2651	1003	2	i.r.c	i.r.c	NOUN
cjgl-2651	1003	3	.	.	PUNCT
cjgl-2651	1004	1	§	§	PROPN
cjgl-2651	1004	2	988(c)(i)(e	988(c)(i)(e	NUM
cjgl-2651	1004	3	)	)	PUNCT
cjgl-2651	1005	1	;	;	PUNCT
cjgl-2651	1005	2	see	see	VERB
cjgl-2651	1005	3	treas	treas	PROPN
cjgl-2651	1005	4	.	.	PUNCT
cjgl-2651	1006	1	reg	reg	PROPN
cjgl-2651	1006	2	.	.	PUNCT
cjgl-2651	1007	1	§	§	PROPN
cjgl-2651	1007	2	1.988	1.988	NUM
cjgl-2651	1007	3	-	-	SYM
cjgl-2651	1007	4	1(a)(8)(iv	1(a)(8)(iv	NUM
cjgl-2651	1007	5	)	)	PUNCT
cjgl-2651	1007	6	(	(	PUNCT
cjgl-2651	1007	7	as	as	SCONJ
cjgl-2651	1007	8	amended	amend	VERB
cjgl-2651	1007	9	in	in	ADP
cjgl-2651	1007	10	2001	2001	NUM
cjgl-2651	1007	11	)	)	PUNCT
cjgl-2651	1008	1	(	(	PUNCT
cjgl-2651	1008	2	prescribing	prescribe	VERB
cjgl-2651	1008	3	the	the	DET
cjgl-2651	1008	4	requirements	requirement	NOUN
cjgl-2651	1008	5	for	for	ADP
cjgl-2651	1008	6	making	make	VERB
cjgl-2651	1008	7	an	an	DET
cjgl-2651	1008	8	election	election	NOUN
cjgl-2651	1008	9	to	to	ADP
cjgl-2651	1008	10	bc	bc	PROPN
cjgl-2651	1008	11	treated	treat	VERB
cjgl-2651	1008	12	as	as	ADP
cjgl-2651	1008	13	a	a	DET
cjgl-2651	1008	14	qualified	qualified	ADJ
cjgl-2651	1008	15	fund	fund	NOUN
cjgl-2651	1008	16	,	,	PUNCT
cjgl-2651	1008	17	but	but	CCONJ
cjgl-2651	1008	18	rcquiring	rcquire	VERB
cjgl-2651	1008	19	no	no	DET
cjgl-2651	1008	20	information	information	NOUN
cjgl-2651	1008	21	regarding	regard	VERB
cjgl-2651	1008	22	the	the	DET
cjgl-2651	1008	23	ownership	ownership	NOUN
cjgl-2651	1008	24	of	of	ADP
cjgl-2651	1008	25	the	the	DET
cjgl-2651	1008	26	partnership	partnership	NOUN
cjgl-2651	1008	27	making	make	VERB
cjgl-2651	1008	28	the	the	DET
cjgl-2651	1008	29	election	election	NOUN
cjgl-2651	1008	30	)	)	PUNCT
cjgl-2651	1008	31	.	.	PUNCT
cjgl-2651	1009	1	columbia	columbia	PROPN
cjgl-2651	1009	2	journal	journal	PROPN
cjgl-2651	1009	3	of	of	ADP
cjgl-2651	1009	4	gender	gender	NOUN
cjgl-2651	1009	5	and	and	CCONJ
cjgl-2651	1009	6	law	law	NOUN
cjgl-2651	1009	7	-in	-in	NOUN
cjgl-2651	1009	8	connection	connection	NOUN
cjgl-2651	1009	9	with	with	ADP
cjgl-2651	1009	10	a	a	DET
cjgl-2651	1009	11	transfer	transfer	NOUN
cjgl-2651	1009	12	of	of	ADP
cjgl-2651	1009	13	an	an	DET
cjgl-2651	1009	14	interest	interest	NOUN
cjgl-2651	1009	15	in	in	ADP
cjgl-2651	1009	16	the	the	DET
cjgl-2651	1009	17	entity	entity	NOUN
cjgl-2651	1009	18	)	)	PUNCT
cjgl-2651	1009	19	172	172	NUM
cjgl-2651	1009	20	section	section	NOUN
cjgl-2651	1009	21	1202	1202	NUM
cjgl-2651	1009	22	(	(	PUNCT
cjgl-2651	1009	23	denying	deny	VERB
cjgl-2651	1009	24	the	the	DET
cjgl-2651	1009	25	exclusion	exclusion	NOUN
cjgl-2651	1009	26	of	of	ADP
cjgl-2651	1009	27	gain	gain	NOUN
cjgl-2651	1009	28	on	on	ADP
cjgl-2651	1009	29	the	the	DET
cjgl-2651	1009	30	sale	sale	NOUN
cjgl-2651	1009	31	or	or	CCONJ
cjgl-2651	1009	32	exchange	exchange	NOUN
cjgl-2651	1009	33	of	of	ADP
cjgl-2651	1009	34	qualified	qualified	ADJ
cjgl-2651	1009	35	small	small	ADJ
cjgl-2651	1009	36	business	business	NOUN
cjgl-2651	1009	37	stock	stock	NOUN
cjgl-2651	1009	38	when	when	SCONJ
cjgl-2651	1009	39	the	the	DET
cjgl-2651	1009	40	corporation	corporation	NOUN
cjgl-2651	1009	41	has	have	AUX
cjgl-2651	1009	42	redeemed	redeem	VERB
cjgl-2651	1009	43	more	more	ADJ
cjgl-2651	1009	44	than	than	ADP
cjgl-2651	1009	45	a	a	DET
cjgl-2651	1009	46	de	de	X
cjgl-2651	1009	47	minimis	minimis	NOUN
cjgl-2651	1009	48	amount	amount	NOUN
cjgl-2651	1009	49	of	of	ADP
cjgl-2651	1009	50	stock	stock	NOUN
cjgl-2651	1009	51	from	from	ADP
cjgl-2651	1009	52	the	the	DET
cjgl-2651	1009	53	taxpayer	taxpayer	NOUN
cjgl-2651	1009	54	or	or	CCONJ
cjgl-2651	1009	55	a	a	DET
cjgl-2651	1009	56	related	related	ADJ
cjgl-2651	1009	57	person	person	NOUN
cjgl-2651	1009	58	or	or	CCONJ
cjgl-2651	1009	59	entered	enter	VERB
cjgl-2651	1009	60	into	into	ADP
cjgl-2651	1009	61	an	an	DET
cjgl-2651	1009	62	offsetting	offset	VERB
cjgl-2651	1009	63	short	short	ADJ
cjgl-2651	1009	64	position	position	NOUN
cjgl-2651	1009	65	prior	prior	ADV
cjgl-2651	1009	66	to	to	ADP
cjgl-2651	1009	67	the	the	DET
cjgl-2651	1009	68	time	time	NOUN
cjgl-2651	1009	69	when	when	SCONJ
cjgl-2651	1009	70	the	the	DET
cjgl-2651	1009	71	requisite	requisite	ADJ
cjgl-2651	1009	72	fiveyear	fiveyear	NOUN
cjgl-2651	1009	73	holding	holding	NOUN
cjgl-2651	1009	74	period	period	NOUN
cjgl-2651	1009	75	has	have	AUX
cjgl-2651	1009	76	been	be	AUX
cjgl-2651	1009	77	met	meet	VERB
cjgl-2651	1009	78	)	)	PUNCT
cjgl-2651	1009	79	'	'	PART
cjgl-2651	1009	80	73	73	NUM
cjgl-2651	1009	81	section	section	NOUN
cjgl-2651	1009	82	1235	1235	NUM
cjgl-2651	1009	83	(	(	PUNCT
cjgl-2651	1009	84	extending	extend	VERB
cjgl-2651	1009	85	long	long	ADJ
cjgl-2651	1009	86	-	-	PUNCT
cjgl-2651	1009	87	term	term	NOUN
cjgl-2651	1009	88	capital	capital	NOUN
cjgl-2651	1009	89	gain	gain	NOUN
cjgl-2651	1009	90	or	or	CCONJ
cjgl-2651	1009	91	loss	loss	NOUN
cjgl-2651	1009	92	treatment	treatment	NOUN
cjgl-2651	1009	93	to	to	ADP
cjgl-2651	1009	94	certain	certain	ADJ
cjgl-2651	1009	95	transfers	transfer	NOUN
cjgl-2651	1009	96	of	of	ADP
cjgl-2651	1009	97	patent	patent	NOUN
cjgl-2651	1009	98	rights	right	NOUN
cjgl-2651	1009	99	to	to	ADP
cjgl-2651	1009	100	unrelated	unrelated	ADJ
cjgl-2651	1009	101	persons	person	NOUN
cjgl-2651	1009	102	)	)	PUNCT
cjgl-2651	1009	103	74	74	NUM
cjgl-2651	1009	104	section	section	NOUN
cjgl-2651	1009	105	1237	1237	NUM
cjgl-2651	1009	106	(	(	PUNCT
cjgl-2651	1009	107	permitting	permit	VERB
cjgl-2651	1009	108	certain	certain	ADJ
cjgl-2651	1009	109	subdivided	subdivide	VERB
cjgl-2651	1009	110	real	real	ADJ
cjgl-2651	1009	111	property	property	NOUN
cjgl-2651	1009	112	to	to	PART
cjgl-2651	1009	113	be	be	AUX
cjgl-2651	1009	114	treated	treat	VERB
cjgl-2651	1009	115	as	as	ADP
cjgl-2651	1009	116	property	property	NOUN
cjgl-2651	1009	117	not	not	PART
cjgl-2651	1009	118	held	hold	VERB
cjgl-2651	1009	119	primarily	primarily	ADV
cjgl-2651	1009	120	for	for	ADP
cjgl-2651	1009	121	sale	sale	NOUN
cjgl-2651	1009	122	to	to	ADP
cjgl-2651	1009	123	customers	customer	NOUN
cjgl-2651	1009	124	in	in	ADP
cjgl-2651	1009	125	the	the	DET
cjgl-2651	1009	126	ordinary	ordinary	ADJ
cjgl-2651	1009	127	course	course	NOUN
cjgl-2651	1009	128	of	of	ADP
cjgl-2651	1009	129	business	business	NOUN
cjgl-2651	1009	130	-	-	PUNCT
cjgl-2651	1009	131	and	and	CCONJ
cjgl-2651	1009	132	,	,	PUNCT
cjgl-2651	1009	133	therefore	therefore	ADV
cjgl-2651	1009	134	,	,	PUNCT
cjgl-2651	1009	135	to	to	PART
cjgl-2651	1009	136	potentially	potentially	ADV
cjgl-2651	1009	137	become	become	VERB
cjgl-2651	1009	138	eligible	eligible	ADJ
cjgl-2651	1009	139	for	for	ADP
cjgl-2651	1009	140	long	long	ADJ
cjgl-2651	1009	141	-	-	PUNCT
cjgl-2651	1009	142	term	term	NOUN
cjgl-2651	1009	143	capital	capital	NOUN
cjgl-2651	1009	144	gain	gain	NOUN
cjgl-2651	1009	145	or	or	CCONJ
cjgl-2651	1009	146	loss	loss	NOUN
cjgl-2651	1009	147	treatment	treatment	NOUN
cjgl-2651	1009	148	)	)	PUNCT
cjgl-2651	1009	149	75	75	NUM
cjgl-2651	1009	150	172	172	NUM
cjgl-2651	1009	151	i.r.c	i.r.c	NOUN
cjgl-2651	1009	152	.	.	PUNCT
cjgl-2651	1010	1	§	§	PROPN
cjgl-2651	1010	2	1060(c	1060(c	PROPN
cjgl-2651	1010	3	)	)	PUNCT
cjgl-2651	1010	4	.	.	PUNCT
cjgl-2651	1011	1	regulations	regulation	NOUN
cjgl-2651	1011	2	have	have	VERB
cjgl-2651	1011	3	yet	yet	ADV
cjgl-2651	1011	4	to	to	PART
cjgl-2651	1011	5	be	be	AUX
cjgl-2651	1011	6	issued	issue	VERB
cjgl-2651	1011	7	implementing	implement	VERB
cjgl-2651	1011	8	this	this	DET
cjgl-2651	1011	9	reporting	reporting	NOUN
cjgl-2651	1011	10	requirement	requirement	NOUN
cjgl-2651	1011	11	.	.	PUNCT
cjgl-2651	1012	1	mark	mark	PROPN
cjgl-2651	1012	2	j.	j.	PROPN
cjgl-2651	1012	3	silverman	silverman	PROPN
cjgl-2651	1012	4	,	,	PUNCT
cjgl-2651	1012	5	purchase	purchase	NOUN
cjgl-2651	1012	6	price	price	NOUN
cjgl-2651	1012	7	allocation	allocation	NOUN
cjgl-2651	1012	8	rules	rule	NOUN
cjgl-2651	1012	9	:	:	PUNCT
cjgl-2651	1012	10	sections	section	NOUN
cjgl-2651	1012	11	1060	1060	NUM
cjgl-2651	1012	12	,	,	PUNCT
cjgl-2651	1012	13	338	338	NUM
cjgl-2651	1012	14	and	and	CCONJ
cjgl-2651	1012	15	197	197	NUM
cjgl-2651	1012	16	,	,	PUNCT
cjgl-2651	1012	17	in	in	ADP
cjgl-2651	1012	18	strategies	strategy	NOUN
cjgl-2651	1012	19	for	for	ADP
cjgl-2651	1012	20	acquisitions	acquisition	NOUN
cjgl-2651	1012	21	,	,	PUNCT
cjgl-2651	1012	22	dispositions	disposition	NOUN
cjgl-2651	1012	23	,	,	PUNCT
cjgl-2651	1012	24	spin	spin	NOUN
cjgl-2651	1012	25	-	-	PUNCT
cjgl-2651	1012	26	offs	off	NOUN
cjgl-2651	1012	27	,	,	PUNCT
cjgl-2651	1012	28	joint	joint	ADJ
cjgl-2651	1012	29	ventures	venture	NOUN
cjgl-2651	1012	30	,	,	PUNCT
cjgl-2651	1012	31	financings	financing	NOUN
cjgl-2651	1012	32	,	,	PUNCT
cjgl-2651	1012	33	reorganizations	reorganization	NOUN
cjgl-2651	1012	34	restructurings	restructuring	NOUN
cjgl-2651	1012	35	2009	2009	NUM
cjgl-2651	1012	36	,	,	PUNCT
cjgl-2651	1012	37	at	at	ADP
cjgl-2651	1012	38	803	803	NUM
cjgl-2651	1012	39	,	,	PUNCT
cjgl-2651	1012	40	830	830	NUM
cjgl-2651	1012	41	(	(	PUNCT
cjgl-2651	1012	42	pli	pli	PROPN
cjgl-2651	1012	43	tax	tax	NOUN
cjgl-2651	1012	44	law	law	NOUN
cjgl-2651	1012	45	estate	estate	NOUN
cjgl-2651	1012	46	planning	planning	NOUN
cjgl-2651	1012	47	,	,	PUNCT
cjgl-2651	1012	48	course	course	NOUN
cjgl-2651	1012	49	handbook	handbook	NOUN
cjgl-2651	1012	50	ser	ser	PROPN
cjgl-2651	1012	51	.	.	PUNCT
cjgl-2651	1013	1	no	no	INTJ
cjgl-2651	1013	2	.	.	NOUN
cjgl-2651	1013	3	878	878	NUM
cjgl-2651	1013	4	,	,	PUNCT
cjgl-2651	1013	5	2009	2009	NUM
cjgl-2651	1013	6	)	)	PUNCT
cjgl-2651	1013	7	;	;	PUNCT
cjgl-2651	1013	8	see	see	VERB
cjgl-2651	1013	9	i.r.s	i.r.s	PROPN
cjgl-2651	1013	10	.	.	PUNCT
cjgl-2651	1014	1	form	form	NOUN
cjgl-2651	1014	2	8594	8594	NUM
cjgl-2651	1014	3	:	:	PUNCT
cjgl-2651	1014	4	asset	asset	NOUN
cjgl-2651	1014	5	acquisition	acquisition	NOUN
cjgl-2651	1014	6	statement	statement	NOUN
cjgl-2651	1014	7	under	under	ADP
cjgl-2651	1014	8	section	section	NOUN
cjgl-2651	1014	9	1060	1060	NUM
cjgl-2651	1014	10	,	,	PUNCT
cjgl-2651	1014	11	at	at	ADP
cjgl-2651	1014	12	i	i	PRON
cjgl-2651	1014	13	i.	i.	NOUN
cjgl-2651	1014	14	6	6	NUM
cjgl-2651	1014	15	(	(	PUNCT
cjgl-2651	1014	16	2006	2006	NUM
cjgl-2651	1014	17	)	)	PUNCT
cjgl-2651	1014	18	(	(	PUNCT
cjgl-2651	1014	19	making	make	VERB
cjgl-2651	1014	20	no	no	DET
cjgl-2651	1014	21	mention	mention	NOUN
cjgl-2651	1014	22	of	of	ADP
cjgl-2651	1014	23	reporting	reporting	NOUN
cjgl-2651	1014	24	regarding	regard	VERB
cjgl-2651	1014	25	10	10	NUM
cjgl-2651	1014	26	%	%	NOUN
cjgl-2651	1014	27	owners	owner	NOUN
cjgl-2651	1014	28	or	or	CCONJ
cjgl-2651	1014	29	persons	person	NOUN
cjgl-2651	1014	30	related	relate	VERB
cjgl-2651	1014	31	to	to	ADP
cjgl-2651	1014	32	them	they	PRON
cjgl-2651	1014	33	)	)	PUNCT
cjgl-2651	1014	34	.	.	PUNCT
cjgl-2651	1015	1	173	173	NUM
cjgl-2651	1015	2	i.r.c	i.r.c	NOUN
cjgl-2651	1015	3	.	.	PUNCT
cjgl-2651	1016	1	§	§	PROPN
cjgl-2651	1016	2	1202(c)(3	1202(c)(3	NUM
cjgl-2651	1016	3	)	)	PUNCT
cjgl-2651	1016	4	,	,	PUNCT
cjgl-2651	1016	5	(	(	PUNCT
cjgl-2651	1016	6	j	j	NOUN
cjgl-2651	1016	7	)	)	PUNCT
cjgl-2651	1016	8	(	(	PUNCT
cjgl-2651	1016	9	2010	2010	NUM
cjgl-2651	1016	10	)	)	PUNCT
cjgl-2651	1017	1	;	;	PUNCT
cjgl-2651	1017	2	see	see	VERB
cjgl-2651	1017	3	treas	treas	PROPN
cjgl-2651	1017	4	.	.	PUNCT
cjgl-2651	1018	1	reg	reg	PROPN
cjgl-2651	1018	2	.	.	PUNCT
cjgl-2651	1019	1	§	§	PROPN
cjgl-2651	1019	2	1.1202	1.1202	NUM
cjgl-2651	1019	3	-	-	PUNCT
cjgl-2651	1019	4	2(a	2(a	NUM
cjgl-2651	1019	5	)	)	PUNCT
cjgl-2651	1019	6	(	(	PUNCT
cjgl-2651	1019	7	1997	1997	NUM
cjgl-2651	1019	8	)	)	PUNCT
cjgl-2651	1019	9	(	(	PUNCT
cjgl-2651	1019	10	providing	provide	VERB
cjgl-2651	1019	11	the	the	DET
cjgl-2651	1019	12	de	de	X
cjgl-2651	1019	13	minimis	minimis	NOUN
cjgl-2651	1019	14	exception	exception	NOUN
cjgl-2651	1019	15	to	to	ADP
cjgl-2651	1019	16	§	§	PROPN
cjgl-2651	1019	17	1202(c)(3	1202(c)(3	NUM
cjgl-2651	1019	18	)	)	PUNCT
cjgl-2651	1019	19	)	)	PUNCT
cjgl-2651	1019	20	;	;	PUNCT
cjgl-2651	1019	21	i.r.s	i.r.s	PROPN
cjgl-2651	1019	22	.	.	PUNCT
cjgl-2651	1019	23	instructions	instruction	NOUN
cjgl-2651	1019	24	for	for	ADP
cjgl-2651	1019	25	schedule	schedule	NOUN
cjgl-2651	1019	26	d	d	PROPN
cjgl-2651	1019	27	(	(	PUNCT
cjgl-2651	1019	28	form	form	NOUN
cjgl-2651	1019	29	1040	1040	NUM
cjgl-2651	1019	30	)	)	PUNCT
cjgl-2651	1019	31	,	,	PUNCT
cjgl-2651	1019	32	at	at	ADP
cjgl-2651	1019	33	d-5	d-5	NOUN
cjgl-2651	1019	34	(	(	PUNCT
cjgl-2651	1019	35	2009	2009	NUM
cjgl-2651	1019	36	)	)	PUNCT
cjgl-2651	1020	1	[	[	X
cjgl-2651	1020	2	hereinafter	hereinafter	NOUN
cjgl-2651	1020	3	schedule	schedule	NOUN
cjgl-2651	1020	4	d	d	NOUN
cjgl-2651	1020	5	instructions	instruction	NOUN
cjgl-2651	1020	6	]	]	PUNCT
cjgl-2651	1020	7	(	(	PUNCT
cjgl-2651	1020	8	setting	set	VERB
cjgl-2651	1020	9	forth	forth	ADP
cjgl-2651	1020	10	the	the	DET
cjgl-2651	1020	11	manner	manner	NOUN
cjgl-2651	1020	12	tbr	tbr	NOUN
cjgl-2651	1020	13	reporting	report	VERB
cjgl-2651	1020	14	§	§	PROPN
cjgl-2651	1020	15	1202	1202	NUM
cjgl-2651	1020	16	gain	gain	NOUN
cjgl-2651	1020	17	)	)	PUNCT
cjgl-2651	1020	18	.	.	PUNCT
cjgl-2651	1021	1	174	174	NUM
cjgl-2651	1021	2	i.r.c	i.r.c	NOUN
cjgl-2651	1021	3	.	.	PUNCT
cjgl-2651	1021	4	§	§	PROPN
cjgl-2651	1021	5	1235(d	1235(d	NUM
cjgl-2651	1021	6	)	)	PUNCT
cjgl-2651	1021	7	;	;	PUNCT
cjgl-2651	1021	8	see	see	VERB
cjgl-2651	1021	9	form	form	NOUN
cjgl-2651	1021	10	1040	1040	NUM
cjgl-2651	1021	11	,	,	PUNCT
cjgl-2651	1021	12	schedule	schedule	NOUN
cjgl-2651	1021	13	d	d	PROPN
cjgl-2651	1021	14	,	,	PUNCT
cjgl-2651	1021	15	supra	supra	PROPN
cjgl-2651	1021	16	note	note	NOUN
cjgl-2651	1021	17	157	157	NUM
cjgl-2651	1021	18	(	(	PUNCT
cjgl-2651	1021	19	requiring	require	VERB
cjgl-2651	1021	20	no	no	DET
cjgl-2651	1021	21	special	special	ADJ
cjgl-2651	1021	22	reporting	reporting	NOUN
cjgl-2651	1021	23	regarding	regard	VERB
cjgl-2651	1021	24	dispositions	disposition	NOUN
cjgl-2651	1021	25	of	of	ADP
cjgl-2651	1021	26	patents	patent	NOUN
cjgl-2651	1021	27	,	,	PUNCT
cjgl-2651	1021	28	let	let	VERB
cjgl-2651	1021	29	alone	alone	ADJ
cjgl-2651	1021	30	reporting	report	VERB
cjgl-2651	1021	31	regarding	regard	VERB
cjgl-2651	1021	32	transfers	transfer	NOUN
cjgl-2651	1021	33	to	to	ADP
cjgl-2651	1021	34	related	relate	VERB
cjgl-2651	1021	35	persons	person	NOUN
cjgl-2651	1021	36	)	)	PUNCT
cjgl-2651	1021	37	;	;	PUNCT
cjgl-2651	1021	38	schedule	schedule	NOUN
cjgl-2651	1021	39	d	d	PROPN
cjgl-2651	1021	40	instructions	instruction	NOUN
cjgl-2651	1021	41	,	,	PUNCT
cjgl-2651	1021	42	supra	supra	PROPN
cjgl-2651	1021	43	note	note	NOUN
cjgl-2651	1021	44	173	173	NUM
cjgl-2651	1021	45	(	(	PUNCT
cjgl-2651	1021	46	same	same	ADJ
cjgl-2651	1021	47	)	)	PUNCT
cjgl-2651	1021	48	;	;	PUNCT
cjgl-2651	1021	49	form	form	NOUN
cjgl-2651	1021	50	4797	4797	NUM
cjgl-2651	1021	51	,	,	PUNCT
cjgl-2651	1021	52	supra	supra	PROPN
cjgl-2651	1021	53	note	note	VERB
cjgl-2651	1021	54	170	170	NUM
cjgl-2651	1021	55	(	(	PUNCT
cjgl-2651	1021	56	same	same	ADJ
cjgl-2651	1021	57	)	)	PUNCT
cjgl-2651	1021	58	;	;	PUNCT
cjgl-2651	1021	59	form	form	VERB
cjgl-2651	1021	60	4797	4797	NUM
cjgl-2651	1021	61	instructions	instruction	NOUN
cjgl-2651	1021	62	,	,	PUNCT
cjgl-2651	1021	63	supra	supra	PROPN
cjgl-2651	1021	64	note	note	NOUN
cjgl-2651	1021	65	170	170	NUM
cjgl-2651	1021	66	(	(	PUNCT
cjgl-2651	1021	67	same	same	ADJ
cjgl-2651	1021	68	)	)	PUNCT
cjgl-2651	1021	69	.	.	PUNCT
cjgl-2651	1022	1	175	175	NUM
cjgl-2651	1022	2	i.r.c	i.r.c	NOUN
cjgl-2651	1022	3	.	.	PUNCT
cjgl-2651	1023	1	§	§	PROPN
cjgl-2651	1023	2	1237(a)(2)(a	1237(a)(2)(a	NUM
cjgl-2651	1023	3	)	)	PUNCT
cjgl-2651	1024	1	;	;	PUNCT
cjgl-2651	1024	2	see	see	VERB
cjgl-2651	1024	3	form	form	NOUN
cjgl-2651	1024	4	1040	1040	NUM
cjgl-2651	1024	5	,	,	PUNCT
cjgl-2651	1024	6	schedule	schedule	NOUN
cjgl-2651	1024	7	d	d	PROPN
cjgl-2651	1024	8	,	,	PUNCT
cjgl-2651	1024	9	supra	supra	PROPN
cjgl-2651	1024	10	note	note	NOUN
cjgl-2651	1024	11	157	157	NUM
cjgl-2651	1024	12	(	(	PUNCT
cjgl-2651	1024	13	requiring	require	VERB
cjgl-2651	1024	14	no	no	DET
cjgl-2651	1024	15	reporting	reporting	NOUN
cjgl-2651	1024	16	regarding	regard	VERB
cjgl-2651	1024	17	subdivided	subdivide	VERB
cjgl-2651	1024	18	real	real	ADJ
cjgl-2651	1024	19	property	property	NOUN
cjgl-2651	1024	20	)	)	PUNCT
cjgl-2651	1024	21	;	;	PUNCT
cjgl-2651	1024	22	schedule	schedule	NOUN
cjgl-2651	1024	23	d	d	PROPN
cjgl-2651	1024	24	instructions	instruction	NOUN
cjgl-2651	1024	25	,	,	PUNCT
cjgl-2651	1024	26	supra	supra	PROPN
cjgl-2651	1024	27	note	note	NOUN
cjgl-2651	1024	28	173	173	NUM
cjgl-2651	1024	29	,	,	PUNCT
cjgl-2651	1024	30	at	at	ADP
cjgl-2651	1024	31	d-3	d-3	ADJ
cjgl-2651	1024	32	(	(	PUNCT
cjgl-2651	1024	33	same	same	ADJ
cjgl-2651	1024	34	)	)	PUNCT
cjgl-2651	1024	35	.	.	PUNCT
cjgl-2651	1025	1	columbia	columbia	PROPN
cjgl-2651	1025	2	journal	journal	PROPN
cjgl-2651	1025	3	of	of	ADP
cjgl-2651	1025	4	gender	gender	NOUN
cjgl-2651	1025	5	and	and	CCONJ
cjgl-2651	1025	6	law	law	NOUN
cjgl-2651	1025	7	section	section	NOUN
cjgl-2651	1025	8	1239	1239	NUM
cjgl-2651	1025	9	(	(	PUNCT
cjgl-2651	1025	10	applying	apply	VERB
cjgl-2651	1025	11	ordinary	ordinary	ADJ
cjgl-2651	1025	12	income	income	NOUN
cjgl-2651	1025	13	treatment	treatment	NOUN
cjgl-2651	1025	14	to	to	PART
cjgl-2651	1025	15	gain	gain	VERB
cjgl-2651	1025	16	on	on	ADP
cjgl-2651	1025	17	the	the	DET
cjgl-2651	1025	18	sale	sale	NOUN
cjgl-2651	1025	19	or	or	CCONJ
cjgl-2651	1025	20	exchange	exchange	NOUN
cjgl-2651	1025	21	of	of	ADP
cjgl-2651	1025	22	depreciable	depreciable	ADJ
cjgl-2651	1025	23	property	property	NOUN
cjgl-2651	1025	24	between	between	ADP
cjgl-2651	1025	25	related	related	ADJ
cjgl-2651	1025	26	persons	person	NOUN
cjgl-2651	1025	27	)	)	PUNCT
cjgl-2651	1025	28	176	176	NUM
cjgl-2651	1025	29	section	section	NOUN
cjgl-2651	1025	30	1259	1259	NUM
cjgl-2651	1025	31	(	(	PUNCT
cjgl-2651	1025	32	deeming	deem	VERB
cjgl-2651	1025	33	an	an	DET
cjgl-2651	1025	34	appreciated	appreciated	ADJ
cjgl-2651	1025	35	financial	financial	ADJ
cjgl-2651	1025	36	position	position	NOUN
cjgl-2651	1025	37	to	to	PART
cjgl-2651	1025	38	have	have	AUX
cjgl-2651	1025	39	been	be	AUX
cjgl-2651	1025	40	sold	sell	VERB
cjgl-2651	1025	41	when	when	SCONJ
cjgl-2651	1025	42	the	the	DET
cjgl-2651	1025	43	taxpayer	taxpayer	NOUN
cjgl-2651	1025	44	or	or	CCONJ
cjgl-2651	1025	45	a	a	DET
cjgl-2651	1025	46	related	related	ADJ
cjgl-2651	1025	47	person	person	NOUN
cjgl-2651	1025	48	enters	enter	VERB
cjgl-2651	1025	49	into	into	ADP
cjgl-2651	1025	50	an	an	DET
cjgl-2651	1025	51	offsetting	offset	VERB
cjgl-2651	1025	52	position	position	NOUN
cjgl-2651	1025	53	)	)	PUNCT
cjgl-2651	1025	54	177	177	NUM
cjgl-2651	1025	55	section	section	NOUN
cjgl-2651	1025	56	1366	1366	NUM
cjgl-2651	1025	57	(	(	PUNCT
cjgl-2651	1025	58	permitting	permit	VERB
cjgl-2651	1025	59	the	the	DET
cjgl-2651	1025	60	irs	irs	PROPN
cjgl-2651	1025	61	to	to	PART
cjgl-2651	1025	62	make	make	VERB
cjgl-2651	1025	63	adjustments	adjustment	NOUN
cjgl-2651	1025	64	if	if	SCONJ
cjgl-2651	1025	65	an	an	DET
cjgl-2651	1025	66	s	s	NOUN
cjgl-2651	1025	67	corporation	corporation	NOUN
cjgl-2651	1025	68	shareholder	shareholder	NOUN
cjgl-2651	1025	69	furnishes	furnish	VERB
cjgl-2651	1025	70	capital	capital	NOUN
cjgl-2651	1025	71	or	or	CCONJ
cjgl-2651	1025	72	services	service	NOUN
cjgl-2651	1025	73	to	to	ADP
cjgl-2651	1025	74	the	the	DET
cjgl-2651	1025	75	corporation	corporation	NOUN
cjgl-2651	1025	76	and	and	CCONJ
cjgl-2651	1025	77	does	do	AUX
cjgl-2651	1025	78	not	not	PART
cjgl-2651	1025	79	receive	receive	VERB
cjgl-2651	1025	80	reasonable	reasonable	ADJ
cjgl-2651	1025	81	compensation	compensation	NOUN
cjgl-2651	1025	82	therefor	therefor	ADP
cjgl-2651	1026	1	and	and	CCONJ
cjgl-2651	1026	2	the	the	DET
cjgl-2651	1026	3	shareholder	shareholder	NOUN
cjgl-2651	1026	4	has	have	VERB
cjgl-2651	1026	5	family	family	NOUN
cjgl-2651	1026	6	members	member	NOUN
cjgl-2651	1026	7	who	who	PRON
cjgl-2651	1026	8	are	be	AUX
cjgl-2651	1026	9	also	also	ADV
cjgl-2651	1026	10	shareholders	shareholder	NOUN
cjgl-2651	1026	11	of	of	ADP
cjgl-2651	1026	12	the	the	DET
cjgl-2651	1026	13	s	s	PROPN
cjgl-2651	1026	14	corporation	corporation	NOUN
cjgl-2651	1026	15	)	)	PUNCT
cjgl-2651	1026	16	178	178	NUM
cjgl-2651	1026	17	section	section	NOUN
cjgl-2651	1026	18	1372	1372	NUM
cjgl-2651	1026	19	(	(	PUNCT
cjgl-2651	1026	20	in	in	ADP
cjgl-2651	1026	21	many	many	ADJ
cjgl-2651	1026	22	cases	case	NOUN
cjgl-2651	1026	23	,	,	PUNCT
cjgl-2651	1026	24	preventing	prevent	VERB
cjgl-2651	1026	25	an	an	DET
cjgl-2651	1026	26	s	s	NOUN
cjgl-2651	1026	27	corporation	corporation	NOUN
cjgl-2651	1026	28	shareholder	shareholder	NOUN
cjgl-2651	1026	29	from	from	ADP
cjgl-2651	1026	30	excluding	exclude	VERB
cjgl-2651	1026	31	fringe	fringe	NOUN
cjgl-2651	1026	32	benefits	benefit	NOUN
cjgl-2651	1026	33	from	from	ADP
cjgl-2651	1026	34	gross	gross	ADJ
cjgl-2651	1026	35	income	income	NOUN
cjgl-2651	1026	36	because	because	SCONJ
cjgl-2651	1026	37	the	the	DET
cjgl-2651	1026	38	s	s	PROPN
cjgl-2651	1026	39	corporation	corporation	NOUN
cjgl-2651	1026	40	is	be	AUX
cjgl-2651	1026	41	treated	treat	VERB
cjgl-2651	1026	42	as	as	ADP
cjgl-2651	1026	43	a	a	DET
cjgl-2651	1026	44	partnership	partnership	NOUN
cjgl-2651	1026	45	and	and	CCONJ
cjgl-2651	1026	46	2	2	NUM
cjgl-2651	1026	47	%	%	NOUN
cjgl-2651	1026	48	shareholders	shareholder	NOUN
cjgl-2651	1026	49	of	of	ADP
cjgl-2651	1026	50	the	the	DET
cjgl-2651	1026	51	s	s	PART
cjgl-2651	1026	52	corporation	corporation	NOUN
cjgl-2651	1026	53	are	be	AUX
cjgl-2651	1026	54	treated	treat	VERB
cjgl-2651	1026	55	as	as	ADP
cjgl-2651	1026	56	partners	partner	NOUN
cjgl-2651	1026	57	'	'	PART
cjgl-2651	1026	58	for	for	ADP
cjgl-2651	1026	59	purposes	purpose	NOUN
cjgl-2651	1026	60	of	of	ADP
cjgl-2651	1026	61	applying	apply	VERB
cjgl-2651	1026	62	tax	tax	NOUN
cjgl-2651	1026	63	rules	rule	NOUN
cjgl-2651	1026	64	concerning	concern	VERB
cjgl-2651	1026	65	fringe	fringe	NOUN
cjgl-2651	1026	66	benefits	benefit	NOUN
cjgl-2651	1026	67	)	)	PUNCT
cjgl-2651	1026	68	179	179	NUM
cjgl-2651	1026	69	176	176	NUM
cjgl-2651	1026	70	i.r.c	i.r.c	NOUN
cjgl-2651	1026	71	.	.	PUNCT
cjgl-2651	1027	1	§	§	PROPN
cjgl-2651	1027	2	1239(b)-(c	1239(b)-(c	NUM
cjgl-2651	1027	3	)	)	PUNCT
cjgl-2651	1028	1	;	;	PUNCT
cjgl-2651	1028	2	see	see	VERB
cjgl-2651	1028	3	form	form	NOUN
cjgl-2651	1028	4	4797	4797	NUM
cjgl-2651	1028	5	,	,	PUNCT
cjgl-2651	1028	6	supra	supra	PROPN
cjgl-2651	1028	7	note	note	PROPN
cjgl-2651	1028	8	170	170	NUM
cjgl-2651	1028	9	(	(	PUNCT
cjgl-2651	1028	10	requiring	require	VERB
cjgl-2651	1028	11	no	no	DET
cjgl-2651	1028	12	reporting	reporting	NOUN
cjgl-2651	1028	13	regarding	regard	VERB
cjgl-2651	1028	14	sales	sale	NOUN
cjgl-2651	1028	15	or	or	CCONJ
cjgl-2651	1028	16	exchanges	exchange	NOUN
cjgl-2651	1028	17	of	of	ADP
cjgl-2651	1028	18	depreciable	depreciable	ADJ
cjgl-2651	1028	19	property	property	NOUN
cjgl-2651	1028	20	between	between	ADP
cjgl-2651	1028	21	related	related	ADJ
cjgl-2651	1028	22	persons	person	NOUN
cjgl-2651	1028	23	)	)	PUNCT
cjgl-2651	1028	24	;	;	PUNCT
cjgl-2651	1028	25	form	form	VERB
cjgl-2651	1028	26	4797	4797	NUM
cjgl-2651	1028	27	instructions	instruction	NOUN
cjgl-2651	1028	28	,	,	PUNCT
cjgl-2651	1028	29	supra	supra	PROPN
cjgl-2651	1028	30	note	note	NOUN
cjgl-2651	1028	31	170	170	NUM
cjgl-2651	1028	32	(	(	PUNCT
cjgl-2651	1028	33	same	same	ADJ
cjgl-2651	1028	34	)	)	PUNCT
cjgl-2651	1028	35	.	.	PUNCT
cjgl-2651	1029	1	177	177	NUM
cjgl-2651	1029	2	i.r.c	i.r.c	NOUN
cjgl-2651	1029	3	.	.	PUNCT
cjgl-2651	1030	1	§	§	PROPN
cjgl-2651	1030	2	1259(c)(4	1259(c)(4	NUM
cjgl-2651	1030	3	)	)	PUNCT
cjgl-2651	1030	4	;	;	PUNCT
cjgl-2651	1030	5	see	see	VERB
cjgl-2651	1030	6	i.r.s	i.r.s	NOUN
cjgl-2651	1030	7	.	.	PUNCT
cjgl-2651	1031	1	pub	pub	NOUN
cjgl-2651	1031	2	.	.	PUNCT
cjgl-2651	1032	1	no	no	INTJ
cjgl-2651	1032	2	.	.	NOUN
cjgl-2651	1032	3	550	550	NUM
cjgl-2651	1032	4	,	,	PUNCT
cjgl-2651	1032	5	investment	investment	NOUN
cjgl-2651	1032	6	income	income	NOUN
cjgl-2651	1032	7	and	and	CCONJ
cjgl-2651	1032	8	expenses	expense	NOUN
cjgl-2651	1032	9	40	40	NUM
cjgl-2651	1032	10	(	(	PUNCT
cjgl-2651	1032	11	2009	2009	NUM
cjgl-2651	1032	12	)	)	PUNCT
cjgl-2651	1032	13	(	(	PUNCT
cjgl-2651	1032	14	making	make	VERB
cjgl-2651	1032	15	no	no	DET
cjgl-2651	1032	16	mention	mention	NOUN
cjgl-2651	1032	17	of	of	ADP
cjgl-2651	1032	18	any	any	DET
cjgl-2651	1032	19	special	special	ADJ
cjgl-2651	1032	20	reporting	reporting	NOUN
cjgl-2651	1032	21	requirements	requirement	NOUN
cjgl-2651	1032	22	for	for	ADP
cjgl-2651	1032	23	constructive	constructive	ADJ
cjgl-2651	1032	24	sales	sale	NOUN
cjgl-2651	1032	25	of	of	ADP
cjgl-2651	1032	26	appreciated	appreciated	ADJ
cjgl-2651	1032	27	financial	financial	ADJ
cjgl-2651	1032	28	positions	position	NOUN
cjgl-2651	1032	29	)	)	PUNCT
cjgl-2651	1032	30	;	;	PUNCT
cjgl-2651	1032	31	form	form	NOUN
cjgl-2651	1032	32	1040	1040	NUM
cjgl-2651	1032	33	,	,	PUNCT
cjgl-2651	1032	34	schedule	schedule	NOUN
cjgl-2651	1032	35	d	d	PROPN
cjgl-2651	1032	36	,	,	PUNCT
cjgl-2651	1032	37	supra	supra	PROPN
cjgl-2651	1032	38	note	note	NOUN
cjgl-2651	1032	39	157	157	NUM
cjgl-2651	1032	40	(	(	PUNCT
cjgl-2651	1032	41	same	same	ADJ
cjgl-2651	1032	42	)	)	PUNCT
cjgl-2651	1032	43	;	;	PUNCT
cjgl-2651	1032	44	schedule	schedule	NOUN
cjgl-2651	1032	45	d	d	PROPN
cjgl-2651	1032	46	instructions	instruction	NOUN
cjgl-2651	1032	47	,	,	PUNCT
cjgl-2651	1032	48	supra	supra	PROPN
cjgl-2651	1032	49	note	note	NOUN
cjgl-2651	1032	50	173	173	NUM
cjgl-2651	1032	51	,	,	PUNCT
cjgl-2651	1032	52	at	at	ADP
cjgl-2651	1032	53	d-3	d-3	ADJ
cjgl-2651	1032	54	(	(	PUNCT
cjgl-2651	1032	55	same	same	ADJ
cjgl-2651	1032	56	)	)	PUNCT
cjgl-2651	1032	57	.	.	PUNCT
cjgl-2651	1033	1	178	178	NUM
cjgl-2651	1033	2	i.r.c	i.r.c	NOUN
cjgl-2651	1033	3	.	.	PUNCT
cjgl-2651	1034	1	§	§	PROPN
cjgl-2651	1034	2	1366(e	1366(e	PROPN
cjgl-2651	1034	3	)	)	PUNCT
cjgl-2651	1034	4	;	;	PUNCT
cjgl-2651	1034	5	see	see	VERB
cjgl-2651	1034	6	i.r.s	i.r.s	PROPN
cjgl-2651	1034	7	.	.	PUNCT
cjgl-2651	1035	1	instructions	instruction	NOUN
cjgl-2651	1035	2	for	for	ADP
cjgl-2651	1035	3	form	form	NOUN
cjgl-2651	1035	4	1120	1120	NUM
cjgl-2651	1035	5	-	-	SYM
cjgl-2651	1035	6	s	s	X
cjgl-2651	1035	7	,	,	PUNCT
cjgl-2651	1035	8	at	at	ADP
cjgl-2651	1035	9	15	15	NUM
cjgl-2651	1035	10	(	(	PUNCT
cjgl-2651	1035	11	2009	2009	NUM
cjgl-2651	1035	12	)	)	PUNCT
cjgl-2651	1036	1	[	[	X
cjgl-2651	1036	2	hereinafter	hereinafter	NOUN
cjgl-2651	1036	3	form	form	NOUN
cjgl-2651	1036	4	1120	1120	NUM
cjgl-2651	1036	5	-	-	PUNCT
cjgl-2651	1036	6	s	s	NOUN
cjgl-2651	1036	7	instructions	instruction	NOUN
cjgl-2651	1036	8	]	]	PUNCT
cjgl-2651	1036	9	(	(	PUNCT
cjgl-2651	1036	10	describing	describe	VERB
cjgl-2651	1036	11	§	§	PROPN
cjgl-2651	1036	12	1366(c	1366(c	NUM
cjgl-2651	1036	13	)	)	PUNCT
cjgl-2651	1036	14	,	,	PUNCT
cjgl-2651	1036	15	but	but	CCONJ
cjgl-2651	1036	16	making	make	VERB
cjgl-2651	1036	17	no	no	DET
cjgl-2651	1036	18	mention	mention	NOUN
cjgl-2651	1036	19	of	of	ADP
cjgl-2651	1036	20	any	any	DET
cjgl-2651	1036	21	associated	associated	ADJ
cjgl-2651	1036	22	reporting	reporting	NOUN
cjgl-2651	1036	23	requirements	requirement	NOUN
cjgl-2651	1036	24	)	)	PUNCT
cjgl-2651	1036	25	.	.	PUNCT
cjgl-2651	1037	1	179	179	NUM
cjgl-2651	1037	2	i.r.c	i.r.c	NOUN
cjgl-2651	1037	3	.	.	PUNCT
cjgl-2651	1038	1	§	§	PROPN
cjgl-2651	1038	2	1372(b	1372(b	PROPN
cjgl-2651	1038	3	)	)	PUNCT
cjgl-2651	1038	4	;	;	PUNCT
cjgl-2651	1038	5	see	see	VERB
cjgl-2651	1038	6	james	james	PROPN
cjgl-2651	1038	7	s.	s.	PROPN
cjgl-2651	1038	8	eustice	eustice	PROPN
cjgl-2651	1038	9	joel	joel	PROPN
cjgl-2651	1038	10	d.	d.	PROPN
cjgl-2651	1038	11	kuntz	kuntz	PROPN
cjgl-2651	1038	12	,	,	PUNCT
cjgl-2651	1038	13	federal	federal	ADJ
cjgl-2651	1038	14	income	income	NOUN
cjgl-2651	1038	15	taxation	taxation	NOUN
cjgl-2651	1038	16	of	of	ADP
cjgl-2651	1038	17	s	s	PROPN
cjgl-2651	1038	18	corporations	corporation	NOUN
cjgl-2651	1038	19	11.04	11.04	NUM
cjgl-2651	1038	20	(	(	PUNCT
cjgl-2651	1038	21	2009	2009	NUM
cjgl-2651	1038	22	)	)	PUNCT
cjgl-2651	1038	23	,	,	PUNCT
cjgl-2651	1038	24	available	available	ADJ
cjgl-2651	1038	25	at	at	ADP
cjgl-2651	1038	26	1999	1999	NUM
cjgl-2651	1038	27	wl	wl	PROPN
cjgl-2651	1038	28	597165	597165	NUM
cjgl-2651	1038	29	(	(	PUNCT
cjgl-2651	1038	30	explaining	explain	VERB
cjgl-2651	1038	31	these	these	DET
cjgl-2651	1038	32	rules	rule	NOUN
cjgl-2651	1038	33	)	)	PUNCT
cjgl-2651	1038	34	;	;	PUNCT
cjgl-2651	1038	35	see	see	VERB
cjgl-2651	1038	36	also	also	ADV
cjgl-2651	1038	37	i.r.s	i.r.s	PROPN
cjgl-2651	1038	38	.	.	PUNCT
cjgl-2651	1039	1	form	form	PROPN
cjgl-2651	1039	2	1120	1120	NUM
cjgl-2651	1039	3	-	-	SYM
cjgl-2651	1039	4	s	s	PART
cjgl-2651	1039	5	:	:	PUNCT
cjgl-2651	1039	6	u.s	u.s	PROPN
cjgl-2651	1039	7	.	.	PROPN
cjgl-2651	1039	8	income	income	NOUN
cjgl-2651	1039	9	tax	tax	NOUN
cjgl-2651	1039	10	return	return	NOUN
cjgl-2651	1039	11	for	for	ADP
cjgl-2651	1039	12	an	an	DET
cjgl-2651	1039	13	s	s	NOUN
cjgl-2651	1039	14	corporation	corporation	NOUN
cjgl-2651	1039	15	(	(	PUNCT
cjgl-2651	1039	16	2009	2009	NUM
cjgl-2651	1039	17	)	)	PUNCT
cjgl-2651	1039	18	(	(	PUNCT
cjgl-2651	1039	19	requiring	require	VERB
cjgl-2651	1039	20	no	no	DET
cjgl-2651	1039	21	identification	identification	NOUN
cjgl-2651	1039	22	of	of	ADP
cjgl-2651	1039	23	2	2	NUM
cjgl-2651	1039	24	%	%	NOUN
cjgl-2651	1039	25	shareholders	shareholder	NOUN
cjgl-2651	1039	26	of	of	ADP
cjgl-2651	1039	27	the	the	DET
cjgl-2651	1039	28	corporation	corporation	NOUN
cjgl-2651	1039	29	)	)	PUNCT
cjgl-2651	1039	30	;	;	PUNCT
cjgl-2651	1039	31	form	form	VERB
cjgl-2651	1039	32	1120	1120	NUM
cjgl-2651	1039	33	-	-	PUNCT
cjgl-2651	1039	34	s	s	NOUN
cjgl-2651	1039	35	instructions	instruction	NOUN
cjgl-2651	1039	36	,	,	PUNCT
cjgl-2651	1039	37	supra	supra	PROPN
cjgl-2651	1039	38	note	note	NOUN
cjgl-2651	1039	39	178	178	NUM
cjgl-2651	1039	40	,	,	PUNCT
cjgl-2651	1039	41	at	at	ADP
cjgl-2651	1039	42	15	15	NUM
cjgl-2651	1039	43	(	(	PUNCT
cjgl-2651	1039	44	same	same	ADJ
cjgl-2651	1039	45	)	)	PUNCT
cjgl-2651	1039	46	.	.	PUNCT
cjgl-2651	1040	1	columbia	columbia	PROPN
cjgl-2651	1040	2	journal	journal	PROPN
cjgl-2651	1040	3	of	of	ADP
cjgl-2651	1040	4	gender	gender	NOUN
cjgl-2651	1040	5	and	and	CCONJ
cjgl-2651	1040	6	law	law	NOUN
cjgl-2651	1040	7	*	*	PUNCT
cjgl-2651	1040	8	section	section	NOUN
cjgl-2651	1040	9	1400b	1400b	NUM
cjgl-2651	1040	10	(	(	PUNCT
cjgl-2651	1040	11	rendering	render	VERB
cjgl-2651	1040	12	related	relate	VERB
cjgl-2651	1040	13	-	-	PUNCT
cjgl-2651	1040	14	party	party	NOUN
cjgl-2651	1040	15	transactions	transaction	NOUN
cjgl-2651	1040	16	ineligible	ineligible	ADJ
cjgl-2651	1040	17	for	for	ADP
cjgl-2651	1040	18	the	the	DET
cjgl-2651	1040	19	0	0	NUM
cjgl-2651	1040	20	%	%	NOUN
cjgl-2651	1040	21	capital	capital	NOUN
cjgl-2651	1040	22	gains	gain	NOUN
cjgl-2651	1040	23	rate	rate	NOUN
cjgl-2651	1040	24	applicable	applicable	ADJ
cjgl-2651	1040	25	to	to	ADP
cjgl-2651	1040	26	dc	dc	PROPN
cjgl-2651	1040	27	zone	zone	NOUN
cjgl-2651	1040	28	assets	asset	NOUN
cjgl-2651	1040	29	)	)	PUNCT
cjgl-2651	1040	30	180	180	NUM
cjgl-2651	1040	31	*	*	PUNCT
cjgl-2651	1040	32	section	section	NOUN
cjgl-2651	1040	33	1400c	1400c	NUM
cjgl-2651	1040	34	(	(	PUNCT
cjgl-2651	1040	35	rendering	render	VERB
cjgl-2651	1040	36	related	relate	VERB
cjgl-2651	1040	37	-	-	PUNCT
cjgl-2651	1040	38	party	party	NOUN
cjgl-2651	1040	39	transactions	transaction	NOUN
cjgl-2651	1040	40	ineligible	ineligible	ADJ
cjgl-2651	1040	41	for	for	ADP
cjgl-2651	1040	42	the	the	DET
cjgl-2651	1040	43	dc	dc	PROPN
cjgl-2651	1040	44	first	first	ADJ
cjgl-2651	1040	45	-	-	PUNCT
cjgl-2651	1040	46	time	time	NOUN
cjgl-2651	1040	47	homebuyer	homebuyer	PROPN
cjgl-2651	1040	48	credit	credit	NOUN
cjgl-2651	1040	49	)	)	PUNCT
cjgl-2651	1040	50	'	'	PART
cjgl-2651	1040	51	8	8	NUM
cjgl-2651	1040	52	1	1	NUM
cjgl-2651	1040	53	*	*	NOUN
cjgl-2651	1040	54	section	section	NOUN
cjgl-2651	1040	55	4985	4985	NUM
cjgl-2651	1040	56	(	(	PUNCT
cjgl-2651	1040	57	imposing	impose	VERB
cjgl-2651	1040	58	an	an	DET
cjgl-2651	1040	59	excise	excise	NOUN
cjgl-2651	1040	60	tax	tax	NOUN
cjgl-2651	1040	61	on	on	ADP
cjgl-2651	1040	62	stock	stock	NOUN
cjgl-2651	1040	63	compensation	compensation	NOUN
cjgl-2651	1040	64	of	of	ADP
cjgl-2651	1040	65	insiders	insider	NOUN
cjgl-2651	1040	66	in	in	ADP
cjgl-2651	1040	67	expatriated	expatriated	ADJ
cjgl-2651	1040	68	corporations	corporation	NOUN
cjgl-2651	1040	69	)	)	PUNCT
cjgl-2651	1040	70	'	'	PUNCT
cjgl-2651	1040	71	-8	-8	NOUN
cjgl-2651	1040	72	2	2	NUM
cjgl-2651	1040	73	4	4	NUM
cjgl-2651	1040	74	.	.	PUNCT
cjgl-2651	1040	75	limited	limited	ADJ
cjgl-2651	1040	76	documentation	documentation	NOUN
cjgl-2651	1040	77	required	require	VERB
cjgl-2651	1040	78	a	a	DET
cjgl-2651	1040	79	much	much	ADV
cjgl-2651	1040	80	smaller	small	ADJ
cjgl-2651	1040	81	group	group	NOUN
cjgl-2651	1040	82	of	of	ADP
cjgl-2651	1040	83	provisions	provision	NOUN
cjgl-2651	1040	84	incorporate	incorporate	VERB
cjgl-2651	1040	85	the	the	DET
cjgl-2651	1040	86	§	§	PROPN
cjgl-2651	1040	87	267	267	NUM
cjgl-2651	1040	88	or	or	CCONJ
cjgl-2651	1040	89	§	§	PROPN
cjgl-2651	1040	90	318	318	NUM
cjgl-2651	1040	91	attribution	attribution	NOUN
cjgl-2651	1040	92	rules	rule	NOUN
cjgl-2651	1040	93	by	by	ADP
cjgl-2651	1040	94	reference	reference	NOUN
cjgl-2651	1040	95	and	and	CCONJ
cjgl-2651	1040	96	impose	impose	VERB
cjgl-2651	1040	97	some	some	DET
cjgl-2651	1040	98	limited	limited	ADJ
cjgl-2651	1040	99	reporting	reporting	NOUN
cjgl-2651	1040	100	or	or	CCONJ
cjgl-2651	1040	101	documentation	documentation	NOUN
cjgl-2651	1040	102	requirements	requirement	NOUN
cjgl-2651	1040	103	.	.	PUNCT
cjgl-2651	1041	1	in	in	ADP
cjgl-2651	1041	2	this	this	DET
cjgl-2651	1041	3	section	section	NOUN
cjgl-2651	1041	4	,	,	PUNCT
cjgl-2651	1041	5	1	1	NUM
cjgl-2651	1041	6	describe	describe	VERB
cjgl-2651	1041	7	these	these	DET
cjgl-2651	1041	8	provisions	provision	NOUN
cjgl-2651	1041	9	and	and	CCONJ
cjgl-2651	1041	10	their	their	PRON
cjgl-2651	1041	11	associated	associated	ADJ
cjgl-2651	1041	12	reporting	reporting	NOUN
cjgl-2651	1041	13	requirements	requirement	NOUN
cjgl-2651	1041	14	.	.	PUNCT
cjgl-2651	1042	1	notably	notably	ADV
cjgl-2651	1042	2	,	,	PUNCT
cjgl-2651	1042	3	none	none	NOUN
cjgl-2651	1042	4	of	of	ADP
cjgl-2651	1042	5	the	the	DET
cjgl-2651	1042	6	provisions	provision	NOUN
cjgl-2651	1042	7	described	describe	VERB
cjgl-2651	1042	8	below	below	ADP
cjgl-2651	1042	9	requires	require	VERB
cjgl-2651	1042	10	meaningful	meaningful	ADJ
cjgl-2651	1042	11	or	or	CCONJ
cjgl-2651	1042	12	significant	significant	ADJ
cjgl-2651	1042	13	reporting	reporting	NOUN
cjgl-2651	1042	14	of	of	ADP
cjgl-2651	1042	15	the	the	DET
cjgl-2651	1042	16	familial	familial	ADJ
cjgl-2651	1042	17	or	or	CCONJ
cjgl-2651	1042	18	other	other	ADJ
cjgl-2651	1042	19	relationships	relationship	NOUN
cjgl-2651	1042	20	that	that	PRON
cjgl-2651	1042	21	cause	cause	VERB
cjgl-2651	1042	22	a	a	DET
cjgl-2651	1042	23	taxpayer	taxpayer	NOUN
cjgl-2651	1042	24	to	to	PART
cjgl-2651	1042	25	be	be	AUX
cjgl-2651	1042	26	treated	treat	VERB
cjgl-2651	1042	27	as	as	ADP
cjgl-2651	1042	28	constructively	constructively	ADV
cjgl-2651	1042	29	owning	own	VERB
cjgl-2651	1042	30	property	property	NOUN
cjgl-2651	1042	31	.	.	PUNCT
cjgl-2651	1043	1	section	section	NOUN
cjgl-2651	1043	2	108(e)(4	108(e)(4	PROPN
cjgl-2651	1043	3	)	)	PUNCT
cjgl-2651	1043	4	prevents	prevent	VERB
cjgl-2651	1043	5	a	a	DET
cjgl-2651	1043	6	taxpayer	taxpayer	NOUN
cjgl-2651	1043	7	from	from	ADP
cjgl-2651	1043	8	avoiding	avoid	VERB
cjgl-2651	1043	9	discharge	discharge	NOUN
cjgl-2651	1043	10	of	of	ADP
cjgl-2651	1043	11	indebtedness	indebtedness	NOUN
cjgl-2651	1043	12	income	income	NOUN
cjgl-2651	1043	13	by	by	ADP
cjgl-2651	1043	14	treating	treat	VERB
cjgl-2651	1043	15	a	a	DET
cjgl-2651	1043	16	related	related	ADJ
cjgl-2651	1043	17	person	person	NOUN
cjgl-2651	1043	18	's	's	PART
cjgl-2651	1043	19	acquisition	acquisition	NOUN
cjgl-2651	1043	20	of	of	ADP
cjgl-2651	1043	21	a	a	DET
cjgl-2651	1043	22	taxpayer	taxpayer	NOUN
cjgl-2651	1043	23	's	's	PART
cjgl-2651	1043	24	debt	debt	NOUN
cjgl-2651	1043	25	as	as	ADP
cjgl-2651	1043	26	the	the	DET
cjgl-2651	1043	27	acquisition	acquisition	NOUN
cjgl-2651	1043	28	of	of	ADP
cjgl-2651	1043	29	the	the	DET
cjgl-2651	1043	30	debt	debt	NOUN
cjgl-2651	1043	31	by	by	ADP
cjgl-2651	1043	32	the	the	DET
cjgl-2651	1043	33	taxpayer	taxpayer	NOUN
cjgl-2651	1043	34	herself	herself	PRON
cjgl-2651	1043	35	.	.	PUNCT
cjgl-2651	1044	1	for	for	ADP
cjgl-2651	1044	2	purposes	purpose	NOUN
cjgl-2651	1044	3	of	of	ADP
cjgl-2651	1044	4	determining	determine	VERB
cjgl-2651	1044	5	which	which	DET
cjgl-2651	1044	6	persons	person	NOUN
cjgl-2651	1044	7	will	will	AUX
cjgl-2651	1044	8	be	be	AUX
cjgl-2651	1044	9	considered	consider	VERB
cjgl-2651	1044	10	related	related	ADJ
cjgl-2651	1044	11	to	to	ADP
cjgl-2651	1044	12	the	the	DET
cjgl-2651	1044	13	taxpayer	taxpayer	NOUN
cjgl-2651	1044	14	/	/	SYM
cjgl-2651	1044	15	debtor	debtor	NOUN
cjgl-2651	1044	16	,	,	PUNCT
cjgl-2651	1044	17	§	§	PROPN
cjgl-2651	1044	18	108(e)(4	108(e)(4	NUM
cjgl-2651	1044	19	)	)	PUNCT
cjgl-2651	1044	20	applies	apply	VERB
cjgl-2651	1044	21	a	a	DET
cjgl-2651	1044	22	modified	modify	VERB
cjgl-2651	1044	23	version	version	NOUN
cjgl-2651	1044	24	of	of	ADP
cjgl-2651	1044	25	the	the	DET
cjgl-2651	1044	26	§	§	PROPN
cjgl-2651	1044	27	267	267	NUM
cjgl-2651	1044	28	attribution	attribution	NOUN
cjgl-2651	1044	29	rules	rule	NOUN
cjgl-2651	1044	30	.	.	PUNCT
cjgl-2651	1045	1	183	183	NUM
cjgl-2651	1045	2	the	the	DET
cjgl-2651	1045	3	treasury	treasury	PROPN
cjgl-2651	1045	4	regulations	regulation	NOUN
cjgl-2651	1045	5	require	require	VERB
cjgl-2651	1045	6	only	only	ADV
cjgl-2651	1045	7	limited	limited	ADJ
cjgl-2651	1045	8	reporting	reporting	NOUN
cjgl-2651	1045	9	with	with	ADP
cjgl-2651	1045	10	regard	regard	NOUN
cjgl-2651	1045	11	to	to	ADP
cjgl-2651	1045	12	this	this	DET
cjgl-2651	1045	13	antiabuse	antiabuse	ADJ
cjgl-2651	1045	14	rule	rule	NOUN
cjgl-2651	1045	15	.	.	PUNCT
cjgl-2651	1046	1	the	the	DET
cjgl-2651	1046	2	taxpayer	taxpayer	NOUN
cjgl-2651	1046	3	/	/	SYM
cjgl-2651	1046	4	debtor	debtor	NOUN
cjgl-2651	1046	5	must	must	AUX
cjgl-2651	1046	6	file	file	VERB
cjgl-2651	1046	7	a	a	DET
cjgl-2651	1046	8	statement	statement	NOUN
cjgl-2651	1046	9	180	180	NUM
cjgl-2651	1046	10	i.r.c	i.r.c	NOUN
cjgl-2651	1046	11	.	.	PUNCT
cjgl-2651	1047	1	§	§	PROPN
cjgl-2651	1047	2	1400b(c)(5	1400b(c)(5	NUM
cjgl-2651	1047	3	)	)	PUNCT
cjgl-2651	1047	4	;	;	PUNCT
cjgl-2651	1047	5	see	see	VERB
cjgl-2651	1047	6	schedule	schedule	NOUN
cjgl-2651	1047	7	d	d	NOUN
cjgl-2651	1047	8	instructions	instruction	NOUN
cjgl-2651	1047	9	,	,	PUNCT
cjgl-2651	1047	10	supra	supra	PROPN
cjgl-2651	1047	11	note	note	NOUN
cjgl-2651	1047	12	173	173	NUM
cjgl-2651	1047	13	,	,	PUNCT
cjgl-2651	1047	14	at	at	ADP
cjgl-2651	1047	15	d-6	d-6	PROPN
cjgl-2651	1047	16	(	(	PUNCT
cjgl-2651	1047	17	requiring	require	VERB
cjgl-2651	1047	18	no	no	DET
cjgl-2651	1047	19	reporting	reporting	NOUN
cjgl-2651	1047	20	regarding	regard	VERB
cjgl-2651	1047	21	the	the	DET
cjgl-2651	1047	22	identity	identity	NOUN
cjgl-2651	1047	23	of	of	ADP
cjgl-2651	1047	24	the	the	DET
cjgl-2651	1047	25	purchaser	purchaser	NOUN
cjgl-2651	1047	26	of	of	ADP
cjgl-2651	1047	27	the	the	DET
cjgl-2651	1047	28	dc	dc	PROPN
cjgl-2651	1047	29	zone	zone	PROPN
cjgl-2651	1047	30	asset	asset	PROPN
cjgl-2651	1047	31	)	)	PUNCT
cjgl-2651	1047	32	.	.	PUNCT
cjgl-2651	1048	1	181	181	NUM
cjgl-2651	1048	2	i.r.c	i.r.c	NOUN
cjgl-2651	1048	3	.	.	PUNCT
cjgl-2651	1049	1	§	§	PROPN
cjgl-2651	1049	2	1400c(e)(2)(a	1400c(e)(2)(a	NUM
cjgl-2651	1049	3	)	)	PUNCT
cjgl-2651	1050	1	;	;	PUNCT
cjgl-2651	1050	2	see	see	VERB
cjgl-2651	1050	3	i.r.s	i.r.s	PROPN
cjgl-2651	1050	4	.	.	PUNCT
cjgl-2651	1051	1	form	form	NOUN
cjgl-2651	1051	2	8859	8859	NUM
cjgl-2651	1051	3	:	:	PUNCT
cjgl-2651	1051	4	district	district	NOUN
cjgl-2651	1051	5	of	of	ADP
cjgl-2651	1051	6	columbia	columbia	PROPN
cjgl-2651	1051	7	first	first	ADJ
cjgl-2651	1051	8	-	-	PUNCT
cjgl-2651	1051	9	time	time	NOUN
cjgl-2651	1051	10	homebuyer	homebuyer	PROPN
cjgl-2651	1051	11	credit	credit	NOUN
cjgl-2651	1051	12	(	(	PUNCT
cjgl-2651	1051	13	2009	2009	NUM
cjgl-2651	1051	14	)	)	PUNCT
cjgl-2651	1051	15	(	(	PUNCT
cjgl-2651	1051	16	requiring	require	VERB
cjgl-2651	1051	17	no	no	DET
cjgl-2651	1051	18	reporting	reporting	NOUN
cjgl-2651	1051	19	regarding	regard	VERB
cjgl-2651	1051	20	the	the	DET
cjgl-2651	1051	21	identity	identity	NOUN
cjgl-2651	1051	22	of	of	ADP
cjgl-2651	1051	23	the	the	DET
cjgl-2651	1051	24	seller	seller	NOUN
cjgl-2651	1051	25	of	of	ADP
cjgl-2651	1051	26	the	the	DET
cjgl-2651	1051	27	dc	dc	PROPN
cjgl-2651	1051	28	zone	zone	PROPN
cjgl-2651	1051	29	asset	asset	PROPN
cjgl-2651	1051	30	)	)	PUNCT
cjgl-2651	1051	31	.	.	PUNCT
cjgl-2651	1052	1	182	182	NUM
cjgl-2651	1052	2	i.r.c	i.r.c	NOUN
cjgl-2651	1052	3	.	.	PUNCT
cjgl-2651	1053	1	§	§	PROPN
cjgl-2651	1053	2	4985(a)(2	4985(a)(2	PROPN
cjgl-2651	1053	3	)	)	PUNCT
cjgl-2651	1053	4	;	;	PUNCT
cjgl-2651	1053	5	see	see	VERB
cjgl-2651	1053	6	form	form	NOUN
cjgl-2651	1053	7	1040	1040	NUM
cjgl-2651	1053	8	instructions	instruction	NOUN
cjgl-2651	1053	9	,	,	PUNCT
cjgl-2651	1053	10	supra	supra	PROPN
cjgl-2651	1053	11	note	note	NOUN
cjgl-2651	1053	12	79	79	NUM
cjgl-2651	1053	13	,	,	PUNCT
cjgl-2651	1053	14	at	at	ADP
cjgl-2651	1053	15	46	46	NUM
cjgl-2651	1053	16	(	(	PUNCT
cjgl-2651	1053	17	making	make	VERB
cjgl-2651	1053	18	no	no	DET
cjgl-2651	1053	19	mention	mention	NOUN
cjgl-2651	1053	20	of	of	ADP
cjgl-2651	1053	21	any	any	DET
cjgl-2651	1053	22	reporting	reporting	NOUN
cjgl-2651	1053	23	requirements	requirement	NOUN
cjgl-2651	1053	24	regarding	regard	VERB
cjgl-2651	1053	25	related	related	ADJ
cjgl-2651	1053	26	persons	person	NOUN
cjgl-2651	1053	27	)	)	PUNCT
cjgl-2651	1053	28	;	;	PUNCT
cjgl-2651	1054	1	i.r.s	i.r.s	NOUN
cjgl-2651	1054	2	.	.	PUNCT
cjgl-2651	1055	1	pub	pub	NOUN
cjgl-2651	1055	2	.	.	PUNCT
cjgl-2651	1056	1	no	no	INTJ
cjgl-2651	1056	2	.	.	NOUN
cjgl-2651	1056	3	525	525	NUM
cjgl-2651	1056	4	,	,	PUNCT
cjgl-2651	1056	5	taxable	taxable	ADJ
cjgl-2651	1056	6	and	and	CCONJ
cjgl-2651	1056	7	nontaxable	nontaxable	ADJ
cjgl-2651	1056	8	income	income	NOUN
cjgl-2651	1056	9	11	11	NUM
cjgl-2651	1056	10	(	(	PUNCT
cjgl-2651	1056	11	2009	2009	NUM
cjgl-2651	1056	12	)	)	PUNCT
cjgl-2651	1056	13	(	(	PUNCT
cjgl-2651	1056	14	same	same	ADJ
cjgl-2651	1056	15	)	)	PUNCT
cjgl-2651	1056	16	.	.	PUNCT
cjgl-2651	1057	1	183	183	NUM
cjgl-2651	1057	2	i.r.c	i.r.c	NOUN
cjgl-2651	1057	3	.	.	PUNCT
cjgl-2651	1058	1	§	§	PROPN
cjgl-2651	1058	2	108(e)(4)(a)-(b	108(e)(4)(a)-(b	NUM
cjgl-2651	1058	3	)	)	PUNCT
cjgl-2651	1058	4	.	.	PUNCT
cjgl-2651	1059	1	22.2	22.2	NUM
cjgl-2651	1059	2	393	393	NUM
cjgl-2651	1059	3	columbia	columbia	PROPN
cjgl-2651	1059	4	journal	journal	NOUN
cjgl-2651	1059	5	of	of	ADP
cjgl-2651	1059	6	gender	gender	NOUN
cjgl-2651	1059	7	and	and	CCONJ
cjgl-2651	1059	8	law	law	NOUN
cjgl-2651	1059	9	with	with	ADP
cjgl-2651	1059	10	her	her	PRON
cjgl-2651	1059	11	return	return	NOUN
cjgl-2651	1059	12	explaining	explain	VERB
cjgl-2651	1059	13	why	why	SCONJ
cjgl-2651	1059	14	the	the	DET
cjgl-2651	1059	15	holder	holder	NOUN
cjgl-2651	1059	16	of	of	ADP
cjgl-2651	1059	17	her	her	PRON
cjgl-2651	1059	18	debt	debt	NOUN
cjgl-2651	1059	19	did	do	AUX
cjgl-2651	1059	20	not	not	PART
cjgl-2651	1059	21	acquire	acquire	VERB
cjgl-2651	1059	22	that	that	DET
cjgl-2651	1059	23	debt	debt	NOUN
cjgl-2651	1059	24	in	in	ADP
cjgl-2651	1059	25	anticipation	anticipation	NOUN
cjgl-2651	1059	26	of	of	ADP
cjgl-2651	1059	27	becoming	become	VERB
cjgl-2651	1059	28	related	relate	VERB
cjgl-2651	1059	29	to	to	ADP
cjgl-2651	1059	30	the	the	DET
cjgl-2651	1059	31	taxpayer	taxpayer	NOUN
cjgl-2651	1059	32	/	/	SYM
cjgl-2651	1059	33	debtor	debtor	NOUN
cjgl-2651	1059	34	if	if	SCONJ
cjgl-2651	1059	35	either	either	CCONJ
cjgl-2651	1059	36	(	(	PUNCT
cjgl-2651	1059	37	1	1	X
cjgl-2651	1059	38	)	)	PUNCT
cjgl-2651	1059	39	the	the	DET
cjgl-2651	1059	40	debt	debt	NOUN
cjgl-2651	1059	41	constitutes	constitute	VERB
cjgl-2651	1059	42	25	25	NUM
cjgl-2651	1059	43	%	%	NOUN
cjgl-2651	1059	44	or	or	CCONJ
cjgl-2651	1059	45	more	more	ADJ
cjgl-2651	1059	46	of	of	ADP
cjgl-2651	1059	47	the	the	DET
cjgl-2651	1059	48	fair	fair	ADJ
cjgl-2651	1059	49	market	market	NOUN
cjgl-2651	1059	50	value	value	NOUN
cjgl-2651	1059	51	of	of	ADP
cjgl-2651	1059	52	the	the	DET
cjgl-2651	1059	53	total	total	ADJ
cjgl-2651	1059	54	gross	gross	ADJ
cjgl-2651	1059	55	assets	asset	NOUN
cjgl-2651	1059	56	of	of	ADP
cjgl-2651	1059	57	the	the	DET
cjgl-2651	1059	58	"	"	PUNCT
cjgl-2651	1059	59	holder	holder	NOUN
cjgl-2651	1059	60	group	group	NOUN
cjgl-2651	1059	61	"	"	PUNCT
cjgl-2651	1059	62	or	or	CCONJ
cjgl-2651	1059	63	(	(	PUNCT
cjgl-2651	1059	64	2	2	X
cjgl-2651	1059	65	)	)	PUNCT
cjgl-2651	1059	66	the	the	DET
cjgl-2651	1059	67	holder	holder	NOUN
cjgl-2651	1059	68	acquires	acquire	VERB
cjgl-2651	1059	69	thedebt	thedebt	PROPN
cjgl-2651	1059	70	six	six	NUM
cjgl-2651	1059	71	months	month	NOUN
cjgl-2651	1059	72	or	or	CCONJ
cjgl-2651	1059	73	more	more	ADJ
cjgl-2651	1059	74	but	but	CCONJ
cjgl-2651	1059	75	less	less	ADJ
cjgl-2651	1059	76	than	than	ADP
cjgl-2651	1059	77	twenty	twenty	NUM
cjgl-2651	1059	78	-	-	PUNCT
cjgl-2651	1059	79	four	four	NUM
cjgl-2651	1059	80	months	month	NOUN
cjgl-2651	1059	81	prior	prior	ADV
cjgl-2651	1059	82	to	to	ADP
cjgl-2651	1059	83	the	the	DET
cjgl-2651	1059	84	time	time	NOUN
cjgl-2651	1059	85	the	the	DET
cjgl-2651	1059	86	holder	holder	NOUN
cjgl-2651	1059	87	became	become	VERB
cjgl-2651	1059	88	related	related	ADJ
cjgl-2651	1059	89	to	to	ADP
cjgl-2651	1059	90	the	the	DET
cjgl-2651	1059	91	taxpayer	taxpayer	NOUN
cjgl-2651	1059	92	/	/	SYM
cjgl-2651	1059	93	debtor.184	debtor.184	PROPN
cjgl-2651	1059	94	outside	outside	ADP
cjgl-2651	1059	95	of	of	ADP
cjgl-2651	1059	96	these	these	DET
cjgl-2651	1059	97	two	two	NUM
cjgl-2651	1059	98	circumstances	circumstance	NOUN
cjgl-2651	1059	99	,	,	PUNCT
cjgl-2651	1059	100	no	no	DET
cjgl-2651	1059	101	specific	specific	ADJ
cjgl-2651	1059	102	reporting	reporting	NOUN
cjgl-2651	1059	103	is	be	AUX
cjgl-2651	1059	104	required	require	VERB
cjgl-2651	1059	105	under	under	ADP
cjgl-2651	1059	106	§	§	PROPN
cjgl-2651	1059	107	108(e	108(e	PROPN
cjgl-2651	1059	108	)	)	PUNCT
cjgl-2651	1059	109	section	section	NOUN
cjgl-2651	1059	110	170(a)(3	170(a)(3	NUM
cjgl-2651	1059	111	)	)	PUNCT
cjgl-2651	1059	112	postpones	postpone	VERB
cjgl-2651	1059	113	the	the	DET
cjgl-2651	1059	114	deduction	deduction	NOUN
cjgl-2651	1059	115	for	for	ADP
cjgl-2651	1059	116	a	a	DET
cjgl-2651	1059	117	charitable	charitable	ADJ
cjgl-2651	1059	118	contribution	contribution	NOUN
cjgl-2651	1059	119	of	of	ADP
cjgl-2651	1059	120	a	a	DET
cjgl-2651	1059	121	future	future	ADJ
cjgl-2651	1059	122	interest	interest	NOUN
cjgl-2651	1059	123	in	in	ADP
cjgl-2651	1059	124	tangible	tangible	ADJ
cjgl-2651	1059	125	property	property	NOUN
cjgl-2651	1059	126	until	until	ADP
cjgl-2651	1059	127	such	such	ADJ
cjgl-2651	1059	128	time	time	NOUN
cjgl-2651	1059	129	as	as	SCONJ
cjgl-2651	1059	130	all	all	PRON
cjgl-2651	1059	131	intervening	intervene	VERB
cjgl-2651	1059	132	interests	interest	NOUN
cjgl-2651	1059	133	in	in	ADP
cjgl-2651	1059	134	the	the	DET
cjgl-2651	1059	135	property	property	NOUN
cjgl-2651	1059	136	have	have	AUX
cjgl-2651	1059	137	either	either	CCONJ
cjgl-2651	1059	138	expired	expire	VERB
cjgl-2651	1059	139	or	or	CCONJ
cjgl-2651	1059	140	are	be	AUX
cjgl-2651	1059	141	held	hold	VERB
cjgl-2651	1059	142	by	by	ADP
cjgl-2651	1059	143	persons	person	NOUN
cjgl-2651	1059	144	other	other	ADJ
cjgl-2651	1059	145	than	than	ADP
cjgl-2651	1059	146	the	the	DET
cjgl-2651	1059	147	taxpayer	taxpayer	NOUN
cjgl-2651	1059	148	or	or	CCONJ
cjgl-2651	1059	149	persons	person	NOUN
cjgl-2651	1059	150	related	relate	VERB
cjgl-2651	1059	151	to	to	ADP
cjgl-2651	1059	152	the	the	DET
cjgl-2651	1059	153	taxpayer.185	taxpayer.185	NOUN
cjgl-2651	1059	154	the	the	DET
cjgl-2651	1059	155	irs	irs	PROPN
cjgl-2651	1059	156	does	do	AUX
cjgl-2651	1059	157	require	require	VERB
cjgl-2651	1059	158	the	the	DET
cjgl-2651	1059	159	taxpayer/	taxpayer/	NUM
cjgl-2651	1059	160	donor	donor	NOUN
cjgl-2651	1059	161	of	of	ADP
cjgl-2651	1059	162	a	a	DET
cjgl-2651	1059	163	partial	partial	ADJ
cjgl-2651	1059	164	interest	interest	NOUN
cjgl-2651	1059	165	in	in	ADP
cjgl-2651	1059	166	property	property	NOUN
cjgl-2651	1059	167	to	to	PART
cjgl-2651	1059	168	disclose	disclose	VERB
cjgl-2651	1059	169	the	the	DET
cjgl-2651	1059	170	location	location	NOUN
cjgl-2651	1059	171	where	where	SCONJ
cjgl-2651	1059	172	the	the	DET
cjgl-2651	1059	173	property	property	NOUN
cjgl-2651	1059	174	is	be	AUX
cjgl-2651	1059	175	kept	keep	VERB
cjgl-2651	1059	176	as	as	ADV
cjgl-2651	1059	177	well	well	ADV
cjgl-2651	1059	178	as	as	ADP
cjgl-2651	1059	179	the	the	DET
cjgl-2651	1059	180	identity	identity	NOUN
cjgl-2651	1059	181	of	of	ADP
cjgl-2651	1059	182	any	any	DET
cjgl-2651	1059	183	person	person	NOUN
cjgl-2651	1059	184	(	(	PUNCT
cjgl-2651	1059	185	other	other	ADJ
cjgl-2651	1059	186	than	than	ADP
cjgl-2651	1059	187	the	the	DET
cjgl-2651	1059	188	donee	donee	NOUN
cjgl-2651	1059	189	charitable	charitable	ADJ
cjgl-2651	1059	190	organization	organization	NOUN
cjgl-2651	1059	191	)	)	PUNCT
cjgl-2651	1059	192	that	that	PRON
cjgl-2651	1059	193	has	have	VERB
cjgl-2651	1059	194	actual	actual	ADJ
cjgl-2651	1059	195	possession	possession	NOUN
cjgl-2651	1059	196	of	of	ADP
cjgl-2651	1059	197	the	the	DET
cjgl-2651	1059	198	property	property	NOUN
cjgl-2651	1059	199	.	.	PUNCT
cjgl-2651	1060	1	186	186	NUM
cjgl-2651	1060	2	there	there	PRON
cjgl-2651	1060	3	is	be	VERB
cjgl-2651	1060	4	,	,	PUNCT
cjgl-2651	1060	5	however	however	ADV
cjgl-2651	1060	6	,	,	PUNCT
cjgl-2651	1060	7	no	no	DET
cjgl-2651	1060	8	requirement	requirement	NOUN
cjgl-2651	1060	9	that	that	SCONJ
cjgl-2651	1060	10	the	the	DET
cjgl-2651	1060	11	taxpayer	taxpayer	NOUN
cjgl-2651	1060	12	/	/	SYM
cjgl-2651	1060	13	donor	donor	NOUN
cjgl-2651	1060	14	indicate	indicate	VERB
cjgl-2651	1060	15	whether	whether	SCONJ
cjgl-2651	1060	16	the	the	DET
cjgl-2651	1060	17	person	person	NOUN
cjgl-2651	1060	18	with	with	ADP
cjgl-2651	1060	19	actual	actual	ADJ
cjgl-2651	1060	20	possession	possession	NOUN
cjgl-2651	1060	21	of	of	ADP
cjgl-2651	1060	22	the	the	DET
cjgl-2651	1060	23	property	property	NOUN
cjgl-2651	1060	24	is	be	AUX
cjgl-2651	1060	25	a	a	DET
cjgl-2651	1060	26	related	related	ADJ
cjgl-2651	1060	27	person	person	NOUN
cjgl-2651	1060	28	or	or	CCONJ
cjgl-2651	1060	29	whether	whether	SCONJ
cjgl-2651	1060	30	any	any	DET
cjgl-2651	1060	31	persons	person	NOUN
cjgl-2651	1060	32	who	who	PRON
cjgl-2651	1060	33	have	have	VERB
cjgl-2651	1060	34	an	an	DET
cjgl-2651	1060	35	interest	interest	NOUN
cjgl-2651	1060	36	in	in	ADP
cjgl-2651	1060	37	the	the	DET
cjgl-2651	1060	38	property	property	NOUN
cjgl-2651	1060	39	(	(	PUNCT
cjgl-2651	1060	40	other	other	ADJ
cjgl-2651	1060	41	than	than	ADP
cjgl-2651	1060	42	the	the	DET
cjgl-2651	1060	43	charitable	charitable	ADJ
cjgl-2651	1060	44	organization	organization	NOUN
cjgl-2651	1060	45	)	)	PUNCT
cjgl-2651	1060	46	are	be	AUX
cjgl-2651	1060	47	related	relate	VERB
cjgl-2651	1060	48	to	to	ADP
cjgl-2651	1060	49	the	the	DET
cjgl-2651	1060	50	taxpayer	taxpayer	NOUN
cjgl-2651	1060	51	/	/	SYM
cjgl-2651	1060	52	donor.87	donor.87	NOUN
cjgl-2651	1060	53	even	even	ADV
cjgl-2651	1060	54	in	in	ADP
cjgl-2651	1060	55	the	the	DET
cjgl-2651	1060	56	case	case	NOUN
cjgl-2651	1060	57	of	of	ADP
cjgl-2651	1060	58	property	property	NOUN
cjgl-2651	1060	59	for	for	ADP
cjgl-2651	1060	60	which	which	PRON
cjgl-2651	1060	61	a	a	DET
cjgl-2651	1060	62	charitable	charitable	ADJ
cjgl-2651	1060	63	contribution	contribution	NOUN
cjgl-2651	1060	64	deduction	deduction	NOUN
cjgl-2651	1060	65	of	of	ADP
cjgl-2651	1060	66	more	more	ADJ
cjgl-2651	1060	67	than	than	ADP
cjgl-2651	1060	68	$	$	SYM
cjgl-2651	1060	69	5000	5000	NUM
cjgl-2651	1060	70	is	be	AUX
cjgl-2651	1060	71	claimed	claim	VERB
cjgl-2651	1060	72	,	,	PUNCT
cjgl-2651	1060	73	neither	neither	CCONJ
cjgl-2651	1060	74	the	the	DET
cjgl-2651	1060	75	qualified	qualified	ADJ
cjgl-2651	1060	76	appraisal	appraisal	NOUN
cjgl-2651	1060	77	that	that	PRON
cjgl-2651	1060	78	must	must	AUX
cjgl-2651	1060	79	be	be	AUX
cjgl-2651	1060	80	retained	retain	VERB
cjgl-2651	1060	81	by	by	ADP
cjgl-2651	1060	82	the	the	DET
cjgl-2651	1060	83	taxpayer	taxpayer	NOUN
cjgl-2651	1060	84	/	/	SYM
cjgl-2651	1060	85	donor	donor	NOUN
cjgl-2651	1060	86	nor	nor	CCONJ
cjgl-2651	1060	87	the	the	DET
cjgl-2651	1060	88	qualified	qualified	ADJ
cjgl-2651	1060	89	appraisal	appraisal	NOUN
cjgl-2651	1060	90	summary	summary	NOUN
cjgl-2651	1060	91	that	that	PRON
cjgl-2651	1060	92	must	must	AUX
cjgl-2651	1060	93	be	be	AUX
cjgl-2651	1060	94	provided	provide	VERB
cjgl-2651	1060	95	to	to	ADP
cjgl-2651	1060	96	the	the	DET
cjgl-2651	1060	97	irs	irs	PROPN
cjgl-2651	1060	98	requires	require	VERB
cjgl-2651	1060	99	the	the	DET
cjgl-2651	1060	100	disclosure	disclosure	NOUN
cjgl-2651	1060	101	of	of	ADP
cjgl-2651	1060	102	the	the	DET
cjgl-2651	1060	103	relationship	relationship	NOUN
cjgl-2651	1060	104	between	between	ADP
cjgl-2651	1060	105	the	the	DET
cjgl-2651	1060	106	taxpayer/	taxpayer/	NUM
cjgl-2651	1060	107	donor	donor	NOUN
cjgl-2651	1060	108	and	and	CCONJ
cjgl-2651	1060	109	others	other	NOUN
cjgl-2651	1060	110	to	to	PART
cjgl-2651	1060	111	whom	whom	PRON
cjgl-2651	1060	112	an	an	DET
cjgl-2651	1060	113	interest	interest	NOUN
cjgl-2651	1060	114	in	in	ADP
cjgl-2651	1060	115	the	the	DET
cjgl-2651	1060	116	property	property	NOUN
cjgl-2651	1060	117	has	have	AUX
cjgl-2651	1060	118	been	be	AUX
cjgl-2651	1060	119	reserved	reserve	VERB
cjgl-2651	1060	120	.	.	PUNCT
cjgl-2651	1061	1	188	188	NUM
cjgl-2651	1061	2	184	184	NUM
cjgl-2651	1061	3	treas	trea	NOUN
cjgl-2651	1061	4	.	.	PUNCT
cjgl-2651	1062	1	reg	reg	PROPN
cjgl-2651	1062	2	.	.	PUNCT
cjgl-2651	1063	1	§	§	PROPN
cjgl-2651	1063	2	1	1	NUM
cjgl-2651	1063	3	.	.	SYM
cjgl-2651	1063	4	108	108	NUM
cjgl-2651	1063	5	-	-	SYM
cjgl-2651	1063	6	2(c)(4	2(c)(4	NUM
cjgl-2651	1063	7	)	)	PUNCT
cjgl-2651	1063	8	(	(	PUNCT
cjgl-2651	1063	9	1992	1992	NUM
cjgl-2651	1063	10	)	)	PUNCT
cjgl-2651	1063	11	.	.	PUNCT
cjgl-2651	1064	1	1'5	1'5	NUM
cjgl-2651	1064	2	seetreas	seetrea	NOUN
cjgl-2651	1064	3	.	.	PUNCT
cjgl-2651	1065	1	reg	reg	NOUN
cjgl-2651	1065	2	.	.	PUNCT
cjgl-2651	1066	1	§	§	PROPN
cjgl-2651	1066	2	i.170a-5(a)(1	i.170a-5(a)(1	PROPN
cjgl-2651	1066	3	)	)	PUNCT
cjgl-2651	1066	4	(	(	PUNCT
cjgl-2651	1066	5	as	as	SCONJ
cjgl-2651	1066	6	amended	amend	VERB
cjgl-2651	1066	7	in	in	ADP
cjgl-2651	1066	8	1994	1994	NUM
cjgl-2651	1066	9	)	)	PUNCT
cjgl-2651	1066	10	.	.	PUNCT
cjgl-2651	1067	1	1s6	1s6	NUM
cjgl-2651	1067	2	form	form	VERB
cjgl-2651	1067	3	8283	8283	NUM
cjgl-2651	1067	4	,	,	PUNCT
cjgl-2651	1067	5	supra	supra	PROPN
cjgl-2651	1067	6	note	note	NOUN
cjgl-2651	1067	7	148	148	NUM
cjgl-2651	1067	8	,	,	PUNCT
cjgl-2651	1067	9	at	at	ADP
cjgl-2651	1067	10	i	i	PRON
cjgl-2651	1067	11	§	§	PROPN
cjgl-2651	1067	12	a	a	PRON
cjgl-2651	1067	13	,	,	PUNCT
cjgl-2651	1067	14	pt	pt	PROPN
cjgl-2651	1067	15	.	.	PROPN
cjgl-2651	1067	16	ii	ii	PROPN
cjgl-2651	1067	17	,	,	PUNCT
cjgl-2651	1067	18	ii	ii	PROPN
cjgl-2651	1067	19	.	.	PROPN
cjgl-2651	1067	20	2(d)-(c	2(d)-(c	NUM
cjgl-2651	1067	21	)	)	PUNCT
cjgl-2651	1067	22	.	.	PUNCT
cjgl-2651	1068	1	187	187	NUM
cjgl-2651	1069	1	i	i	PRON
cjgl-2651	1069	2	d.	d.	PROPN
cjgl-2651	1069	3	;	;	PUNCT
cjgl-2651	1069	4	form	form	VERB
cjgl-2651	1069	5	8283	8283	NUM
cjgl-2651	1069	6	instructions	instruction	NOUN
cjgl-2651	1069	7	,	,	PUNCT
cjgl-2651	1069	8	supra	supra	PROPN
cjgl-2651	1069	9	note	note	NOUN
cjgl-2651	1069	10	148	148	NUM
cjgl-2651	1069	11	,	,	PUNCT
cjgl-2651	1069	12	at	at	ADP
cjgl-2651	1069	13	4	4	NUM
cjgl-2651	1069	14	.	.	NOUN
cjgl-2651	1069	15	188	188	NUM
cjgl-2651	1069	16	treas	trea	NOUN
cjgl-2651	1069	17	.	.	PUNCT
cjgl-2651	1070	1	reg	reg	NOUN
cjgl-2651	1070	2	.	.	PUNCT
cjgl-2651	1071	1	§	§	NOUN
cjgl-2651	1071	2	1.170a-13(c)(3)(d)(2	1.170a-13(c)(3)(d)(2	NUM
cjgl-2651	1071	3	)	)	PUNCT
cjgl-2651	1071	4	,	,	PUNCT
cjgl-2651	1071	5	-13(c)(4)(ii	-13(c)(4)(ii	PROPN
cjgl-2651	1071	6	)	)	PUNCT
cjgl-2651	1071	7	(	(	PUNCT
cjgl-2651	1071	8	as	as	SCONJ
cjgl-2651	1071	9	amended	amend	VERB
cjgl-2651	1071	10	in	in	ADP
cjgl-2651	1071	11	1996	1996	NUM
cjgl-2651	1071	12	)	)	PUNCT
cjgl-2651	1071	13	;	;	PUNCT
cjgl-2651	1071	14	form	form	NOUN
cjgl-2651	1071	15	8283	8283	NUM
cjgl-2651	1071	16	,	,	PUNCT
cjgl-2651	1071	17	supra	supra	PROPN
cjgl-2651	1071	18	note	note	NOUN
cjgl-2651	1071	19	148	148	NUM
cjgl-2651	1071	20	,	,	PUNCT
cjgl-2651	1071	21	at	at	ADP
cjgl-2651	1071	22	2	2	NUM
cjgl-2651	1071	23	§	§	PROPN
cjgl-2651	1071	24	b.	b.	PROPN
cjgl-2651	1071	25	columbia	columbia	PROPN
cjgl-2651	1071	26	journal	journal	PROPN
cjgl-2651	1071	27	of	of	ADP
cjgl-2651	1071	28	gender	gender	NOUN
cjgl-2651	1071	29	and	and	CCONJ
cjgl-2651	1071	30	law	law	NOUN
cjgl-2651	1071	31	section	section	NOUN
cjgl-2651	1071	32	280f	280f	NOUN
cjgl-2651	1071	33	limits	limit	VERB
cjgl-2651	1071	34	the	the	DET
cjgl-2651	1071	35	ability	ability	NOUN
cjgl-2651	1071	36	of	of	ADP
cjgl-2651	1071	37	taxpayers	taxpayer	NOUN
cjgl-2651	1071	38	to	to	PART
cjgl-2651	1071	39	make	make	VERB
cjgl-2651	1071	40	the	the	DET
cjgl-2651	1071	41	§	§	PROPN
cjgl-2651	1071	42	179	179	NUM
cjgl-2651	1071	43	election	election	NOUN
cjgl-2651	1071	44	to	to	PART
cjgl-2651	1071	45	expense	expense	VERB
cjgl-2651	1071	46	property	property	NOUN
cjgl-2651	1071	47	and	and	CCONJ
cjgl-2651	1071	48	provides	provide	VERB
cjgl-2651	1071	49	less	less	ADV
cjgl-2651	1071	50	generous	generous	ADJ
cjgl-2651	1071	51	depreciation	depreciation	NOUN
cjgl-2651	1071	52	rules	rule	NOUN
cjgl-2651	1071	53	with	with	ADP
cjgl-2651	1071	54	respect	respect	NOUN
cjgl-2651	1071	55	to	to	ADP
cjgl-2651	1071	56	"	"	PUNCT
cjgl-2651	1071	57	listed	list	VERB
cjgl-2651	1071	58	property	property	NOUN
cjgl-2651	1071	59	"	"	PUNCT
cjgl-2651	1071	60	(	(	PUNCT
cjgl-2651	1071	61	e.g.	e.g.	ADV
cjgl-2651	1071	62	,	,	PUNCT
cjgl-2651	1071	63	passenger	passenger	NOUN
cjgl-2651	1071	64	automobiles	automobile	NOUN
cjgl-2651	1071	65	,	,	PUNCT
cjgl-2651	1071	66	entertainment	entertainment	NOUN
cjgl-2651	1071	67	property	property	NOUN
cjgl-2651	1071	68	,	,	PUNCT
cjgl-2651	1071	69	computers	computer	NOUN
cjgl-2651	1071	70	,	,	PUNCT
cjgl-2651	1071	71	and	and	CCONJ
cjgl-2651	1071	72	cellular	cellular	ADJ
cjgl-2651	1071	73	telephones	telephone	NOUN
cjgl-2651	1071	74	)	)	PUNCT
cjgl-2651	1071	75	that	that	PRON
cjgl-2651	1071	76	is	be	AUX
cjgl-2651	1071	77	"	"	PUNCT
cjgl-2651	1071	78	not	not	PART
cjgl-2651	1071	79	predominantly	predominantly	ADV
cjgl-2651	1071	80	used	use	VERB
cjgl-2651	1071	81	in	in	ADP
cjgl-2651	1071	82	a	a	DET
cjgl-2651	1071	83	qualified	qualified	ADJ
cjgl-2651	1071	84	business	business	NOUN
cjgl-2651	1071	85	use	use	NOUN
cjgl-2651	1071	86	.	.	PUNCT
cjgl-2651	1071	87	"	"	PUNCT
cjgl-2651	1072	1	189	189	NUM
cjgl-2651	1072	2	for	for	ADP
cjgl-2651	1072	3	this	this	DET
cjgl-2651	1072	4	purpose	purpose	NOUN
cjgl-2651	1072	5	,	,	PUNCT
cjgl-2651	1072	6	neither	neither	DET
cjgl-2651	1072	7	leasing	lease	VERB
cjgl-2651	1072	8	listed	list	VERB
cjgl-2651	1072	9	property	property	NOUN
cjgl-2651	1072	10	to	to	ADP
cjgl-2651	1072	11	a	a	DET
cjgl-2651	1072	12	5	5	NUM
cjgl-2651	1072	13	%	%	NOUN
cjgl-2651	1072	14	owner	owner	NOUN
cjgl-2651	1072	15	or	or	CCONJ
cjgl-2651	1072	16	a	a	DET
cjgl-2651	1072	17	related	related	ADJ
cjgl-2651	1072	18	person	person	NOUN
cjgl-2651	1072	19	nor	nor	CCONJ
cjgl-2651	1072	20	providing	provide	VERB
cjgl-2651	1072	21	the	the	DET
cjgl-2651	1072	22	use	use	NOUN
cjgl-2651	1072	23	of	of	ADP
cjgl-2651	1072	24	listed	list	VERB
cjgl-2651	1072	25	property	property	NOUN
cjgl-2651	1072	26	to	to	ADP
cjgl-2651	1072	27	a	a	DET
cjgl-2651	1072	28	5	5	NUM
cjgl-2651	1072	29	%	%	NOUN
cjgl-2651	1072	30	owner	owner	NOUN
cjgl-2651	1072	31	or	or	CCONJ
cjgl-2651	1072	32	related	related	ADJ
cjgl-2651	1072	33	person	person	NOUN
cjgl-2651	1072	34	as	as	ADP
cjgl-2651	1072	35	compensation	compensation	NOUN
cjgl-2651	1072	36	for	for	ADP
cjgl-2651	1072	37	personal	personal	ADJ
cjgl-2651	1072	38	services	service	NOUN
cjgl-2651	1072	39	constitutes	constitute	VERB
cjgl-2651	1072	40	a	a	DET
cjgl-2651	1072	41	"	"	PUNCT
cjgl-2651	1072	42	qualified	qualified	ADJ
cjgl-2651	1072	43	business	business	NOUN
cjgl-2651	1072	44	use	use	NOUN
cjgl-2651	1072	45	.	.	PUNCT
cjgl-2651	1073	1	"'190	"'190	X
cjgl-2651	1073	2	the	the	DET
cjgl-2651	1073	3	determination	determination	NOUN
cjgl-2651	1073	4	of	of	ADP
cjgl-2651	1073	5	whether	whether	SCONJ
cjgl-2651	1073	6	an	an	DET
cjgl-2651	1073	7	individual	individual	NOUN
cjgl-2651	1073	8	is	be	AUX
cjgl-2651	1073	9	a	a	DET
cjgl-2651	1073	10	5	5	NUM
cjgl-2651	1073	11	%	%	NOUN
cjgl-2651	1073	12	owner	owner	NOUN
cjgl-2651	1073	13	or	or	CCONJ
cjgl-2651	1073	14	a	a	DET
cjgl-2651	1073	15	related	related	ADJ
cjgl-2651	1073	16	person	person	NOUN
cjgl-2651	1073	17	is	be	AUX
cjgl-2651	1073	18	accomplished	accomplish	VERB
cjgl-2651	1073	19	through	through	ADP
cjgl-2651	1073	20	the	the	DET
cjgl-2651	1073	21	application	application	NOUN
cjgl-2651	1073	22	of	of	ADP
cjgl-2651	1073	23	attribution	attribution	NOUN
cjgl-2651	1073	24	rules	rule	NOUN
cjgl-2651	1073	25	.	.	PUNCT
cjgl-2651	1074	1	191	191	NUM
cjgl-2651	1074	2	though	though	SCONJ
cjgl-2651	1074	3	the	the	DET
cjgl-2651	1074	4	taxpayer	taxpayer	NOUN
cjgl-2651	1074	5	is	be	AUX
cjgl-2651	1074	6	not	not	PART
cjgl-2651	1074	7	required	require	VERB
cjgl-2651	1074	8	to	to	PART
cjgl-2651	1074	9	identify	identify	VERB
cjgl-2651	1074	10	and	and	CCONJ
cjgl-2651	1074	11	document	document	NOUN
cjgl-2651	1074	12	5	5	NUM
cjgl-2651	1074	13	%	%	NOUN
cjgl-2651	1074	14	owners	owner	NOUN
cjgl-2651	1074	15	and	and	CCONJ
cjgl-2651	1074	16	related	related	ADJ
cjgl-2651	1074	17	persons	person	NOUN
cjgl-2651	1074	18	,	,	PUNCT
cjgl-2651	1074	19	taxpayers	taxpayer	NOUN
cjgl-2651	1074	20	are	be	AUX
cjgl-2651	1074	21	required	require	VERB
cjgl-2651	1074	22	to	to	PART
cjgl-2651	1074	23	report	report	VERB
cjgl-2651	1074	24	whether	whether	SCONJ
cjgl-2651	1074	25	listed	list	VERB
cjgl-2651	1074	26	property	property	NOUN
cjgl-2651	1074	27	is	be	AUX
cjgl-2651	1074	28	predominantly	predominantly	ADV
cjgl-2651	1074	29	used	use	VERB
cjgl-2651	1074	30	in	in	ADP
cjgl-2651	1074	31	a	a	DET
cjgl-2651	1074	32	qualified	qualified	ADJ
cjgl-2651	1074	33	business	business	NOUN
cjgl-2651	1074	34	use	use	NOUN
cjgl-2651	1074	35	and	and	CCONJ
cjgl-2651	1074	36	to	to	PART
cjgl-2651	1074	37	indicate	indicate	VERB
cjgl-2651	1074	38	whether	whether	SCONJ
cjgl-2651	1074	39	they	they	PRON
cjgl-2651	1074	40	have	have	VERB
cjgl-2651	1074	41	evidence	evidence	NOUN
cjgl-2651	1074	42	to	to	PART
cjgl-2651	1074	43	support	support	VERB
cjgl-2651	1074	44	the	the	DET
cjgl-2651	1074	45	claimed	claim	VERB
cjgl-2651	1074	46	business	business	NOUN
cjgl-2651	1074	47	use	use	NOUN
cjgl-2651	1074	48	of	of	ADP
cjgl-2651	1074	49	the	the	DET
cjgl-2651	1074	50	property	property	NOUN
cjgl-2651	1074	51	.	.	PUNCT
cjgl-2651	1075	1	192	192	NUM
cjgl-2651	1075	2	section	section	NOUN
cjgl-2651	1075	3	643(i	643(i	PROPN
cjgl-2651	1075	4	)	)	PUNCT
cjgl-2651	1075	5	provides	provide	VERB
cjgl-2651	1075	6	that	that	SCONJ
cjgl-2651	1075	7	if	if	SCONJ
cjgl-2651	1075	8	a	a	DET
cjgl-2651	1075	9	foreign	foreign	ADJ
cjgl-2651	1075	10	trust	trust	NOUN
cjgl-2651	1075	11	makes	make	VERB
cjgl-2651	1075	12	a	a	DET
cjgl-2651	1075	13	loan	loan	NOUN
cjgl-2651	1075	14	of	of	ADP
cjgl-2651	1075	15	cash	cash	NOUN
cjgl-2651	1075	16	or	or	CCONJ
cjgl-2651	1075	17	marketable	marketable	ADJ
cjgl-2651	1075	18	securities	security	NOUN
cjgl-2651	1075	19	(	(	PUNCT
cjgl-2651	1075	20	or	or	CCONJ
cjgl-2651	1075	21	permits	permit	VERB
cjgl-2651	1075	22	the	the	DET
cjgl-2651	1075	23	use	use	NOUN
cjgl-2651	1075	24	of	of	ADP
cjgl-2651	1075	25	other	other	ADJ
cjgl-2651	1075	26	trust	trust	NOUN
cjgl-2651	1075	27	property	property	NOUN
cjgl-2651	1075	28	)	)	PUNCT
cjgl-2651	1075	29	to	to	ADP
cjgl-2651	1075	30	a	a	DET
cjgl-2651	1075	31	person	person	NOUN
cjgl-2651	1075	32	related	relate	VERB
cjgl-2651	1075	33	to	to	ADP
cjgl-2651	1075	34	a	a	DET
cjgl-2651	1075	35	u.s	u.s	PROPN
cjgl-2651	1075	36	.	.	PROPN
cjgl-2651	1075	37	grantor	grantor	NOUN
cjgl-2651	1075	38	or	or	CCONJ
cjgl-2651	1075	39	u.s	u.s	PROPN
cjgl-2651	1075	40	.	.	PROPN
cjgl-2651	1075	41	beneficiary	beneficiary	NOUN
cjgl-2651	1075	42	of	of	ADP
cjgl-2651	1075	43	the	the	DET
cjgl-2651	1075	44	trust	trust	NOUN
cjgl-2651	1075	45	,	,	PUNCT
cjgl-2651	1075	46	then	then	ADV
cjgl-2651	1075	47	the	the	DET
cjgl-2651	1075	48	amount	amount	NOUN
cjgl-2651	1075	49	of	of	ADP
cjgl-2651	1075	50	the	the	DET
cjgl-2651	1075	51	loan	loan	NOUN
cjgl-2651	1075	52	(	(	PUNCT
cjgl-2651	1075	53	or	or	CCONJ
cjgl-2651	1075	54	the	the	DET
cjgl-2651	1075	55	fair	fair	ADJ
cjgl-2651	1075	56	market	market	NOUN
cjgl-2651	1075	57	value	value	NOUN
cjgl-2651	1075	58	of	of	ADP
cjgl-2651	1075	59	the	the	DET
cjgl-2651	1075	60	use	use	NOUN
cjgl-2651	1075	61	of	of	ADP
cjgl-2651	1075	62	the	the	DET
cjgl-2651	1075	63	property	property	NOUN
cjgl-2651	1075	64	)	)	PUNCT
cjgl-2651	1075	65	will	will	AUX
cjgl-2651	1075	66	be	be	AUX
cjgl-2651	1075	67	treated	treat	VERB
cjgl-2651	1075	68	as	as	ADP
cjgl-2651	1075	69	a	a	DET
cjgl-2651	1075	70	distribution	distribution	NOUN
cjgl-2651	1075	71	to	to	ADP
cjgl-2651	1075	72	the	the	DET
cjgl-2651	1075	73	related	relate	VERB
cjgl-2651	1075	74	u.s	u.s	PROPN
cjgl-2651	1075	75	.	.	PROPN
cjgl-2651	1075	76	grantor	grantor	NOUN
cjgl-2651	1075	77	or	or	CCONJ
cjgl-2651	1075	78	u.s	u.s	PROPN
cjgl-2651	1075	79	.	.	PROPN
cjgl-2651	1075	80	beneficiary	beneficiary	NOUN
cjgl-2651	1075	81	of	of	ADP
cjgl-2651	1075	82	the	the	DET
cjgl-2651	1075	83	foreign	foreign	ADJ
cjgl-2651	1075	84	trust	trust	NOUN
cjgl-2651	1075	85	.	.	PUNCT
cjgl-2651	1076	1	both	both	CCONJ
cjgl-2651	1076	2	the	the	DET
cjgl-2651	1076	3	foreign	foreign	ADJ
cjgl-2651	1076	4	trust	trust	NOUN
cjgl-2651	1076	5	and	and	CCONJ
cjgl-2651	1076	6	the	the	DET
cjgl-2651	1076	7	u.s	u.s	PROPN
cjgl-2651	1076	8	.	.	PROPN
cjgl-2651	1076	9	grantor	grantor	NOUN
cjgl-2651	1076	10	or	or	CCONJ
cjgl-2651	1076	11	u.s	u.s	PROPN
cjgl-2651	1076	12	.	.	PROPN
cjgl-2651	1076	13	beneficiary	beneficiary	NOUN
cjgl-2651	1076	14	who	who	PRON
cjgl-2651	1076	15	is	be	AUX
cjgl-2651	1076	16	deemed	deem	VERB
cjgl-2651	1076	17	to	to	PART
cjgl-2651	1076	18	receive	receive	VERB
cjgl-2651	1076	19	this	this	DET
cjgl-2651	1076	20	constructive	constructive	ADJ
cjgl-2651	1076	21	distribution	distribution	NOUN
cjgl-2651	1076	22	from	from	ADP
cjgl-2651	1076	23	the	the	DET
cjgl-2651	1076	24	trust	trust	NOUN
cjgl-2651	1076	25	must	must	AUX
cjgl-2651	1076	26	report	report	VERB
cjgl-2651	1076	27	the	the	DET
cjgl-2651	1076	28	distribution	distribution	NOUN
cjgl-2651	1076	29	to	to	ADP
cjgl-2651	1076	30	the	the	DET
cjgl-2651	1076	31	irs.193	irs.193	NOUN
cjgl-2651	1076	32	nonetheless	nonetheless	ADV
cjgl-2651	1076	33	,	,	PUNCT
cjgl-2651	1076	34	neither	neither	CCONJ
cjgl-2651	1076	35	the	the	DET
cjgl-2651	1076	36	foreign	foreign	ADJ
cjgl-2651	1076	37	trust	trust	NOUN
cjgl-2651	1076	38	nor	nor	CCONJ
cjgl-2651	1076	39	the	the	DET
cjgl-2651	1076	40	u.s	u.s	PROPN
cjgl-2651	1076	41	.	.	PROPN
cjgl-2651	1076	42	189	189	NUM
cjgl-2651	1076	43	i.r.c	i.r.c	NOUN
cjgl-2651	1076	44	.	.	PUNCT
cjgl-2651	1077	1	§	§	PROPN
cjgl-2651	1077	2	280f(b)(i	280f(b)(i	NUM
cjgl-2651	1077	3	)	)	PUNCT
cjgl-2651	1077	4	,	,	PUNCT
cjgl-2651	1077	5	(	(	PUNCT
cjgl-2651	1077	6	d)(i	d)(i	PROPN
cjgl-2651	1077	7	)	)	PUNCT
cjgl-2651	1077	8	.	.	PUNCT
cjgl-2651	1078	1	190	190	NUM
cjgl-2651	1079	1	i	i	PROPN
cjgl-2651	1079	2	d.	d.	PROPN
cjgl-2651	1079	3	§	§	PROPN
cjgl-2651	1079	4	280f(d)(6)(c)(i	280f(d)(6)(c)(i	NUM
cjgl-2651	1079	5	)	)	PUNCT
cjgl-2651	1079	6	.	.	PUNCT
cjgl-2651	1080	1	191	191	NUM
cjgl-2651	1081	1	i	i	PRON
cjgl-2651	1081	2	d.	d.	PROPN
cjgl-2651	1081	3	§	§	PROPN
cjgl-2651	1081	4	280f(d)(6)(d	280f(d)(6)(d	PROPN
cjgl-2651	1081	5	)	)	PUNCT
cjgl-2651	1081	6	.	.	PUNCT
cjgl-2651	1082	1	192	192	NUM
cjgl-2651	1082	2	form	form	NOUN
cjgl-2651	1082	3	4562	4562	NUM
cjgl-2651	1082	4	,	,	PUNCT
cjgl-2651	1082	5	supra	supra	PROPN
cjgl-2651	1082	6	note	note	NOUN
cjgl-2651	1082	7	149	149	NUM
cjgl-2651	1082	8	,	,	PUNCT
cjgl-2651	1082	9	at	at	ADP
cjgl-2651	1082	10	2	2	NUM
cjgl-2651	1082	11	pt	pt	NOUN
cjgl-2651	1082	12	.	.	PROPN
cjgl-2651	1082	13	v	v	NOUN
cjgl-2651	1082	14	;	;	PUNCT
cjgl-2651	1082	15	see	see	VERB
cjgl-2651	1082	16	i.r.c	i.r.c	NOUN
cjgl-2651	1082	17	.	.	PUNCT
cjgl-2651	1083	1	§	§	PROPN
cjgl-2651	1083	2	274(d)(4	274(d)(4	PROPN
cjgl-2651	1083	3	)	)	PUNCT
cjgl-2651	1084	1	(	(	PUNCT
cjgl-2651	1084	2	imposing	impose	VERB
cjgl-2651	1084	3	substantiation	substantiation	NOUN
cjgl-2651	1084	4	requirements	requirement	NOUN
cjgl-2651	1084	5	on	on	ADP
cjgl-2651	1084	6	deductions	deduction	NOUN
cjgl-2651	1084	7	for	for	ADP
cjgl-2651	1084	8	listed	list	VERB
cjgl-2651	1084	9	property	property	NOUN
cjgl-2651	1084	10	)	)	PUNCT
cjgl-2651	1084	11	;	;	PUNCT
cjgl-2651	1084	12	temp	temp	NOUN
cjgl-2651	1084	13	.	.	PUNCT
cjgl-2651	1085	1	treas	treas	PROPN
cjgl-2651	1085	2	.	.	PUNCT
cjgl-2651	1086	1	reg	reg	PROPN
cjgl-2651	1086	2	.	.	PUNCT
cjgl-2651	1087	1	§	§	PROPN
cjgl-2651	1087	2	1.274	1.274	NUM
cjgl-2651	1087	3	-	-	SYM
cjgl-2651	1087	4	5t(d)(2)-(3	5t(d)(2)-(3	NUM
cjgl-2651	1087	5	)	)	PUNCT
cjgl-2651	1087	6	(	(	PUNCT
cjgl-2651	1087	7	as	as	SCONJ
cjgl-2651	1087	8	amended	amend	VERB
cjgl-2651	1087	9	in	in	ADP
cjgl-2651	1087	10	2010	2010	NUM
cjgl-2651	1087	11	)	)	PUNCT
cjgl-2651	1087	12	(	(	PUNCT
cjgl-2651	1087	13	providing	provide	VERB
cjgl-2651	1087	14	the	the	DET
cjgl-2651	1087	15	authority	authority	NOUN
cjgl-2651	1087	16	for	for	ADP
cjgl-2651	1087	17	requiring	require	VERB
cjgl-2651	1087	18	the	the	DET
cjgl-2651	1087	19	disclosure	disclosure	NOUN
cjgl-2651	1087	20	of	of	ADP
cjgl-2651	1087	21	information	information	NOUN
cjgl-2651	1087	22	on	on	ADP
cjgl-2651	1087	23	form	form	NOUN
cjgl-2651	1087	24	4562	4562	NUM
cjgl-2651	1087	25	)	)	PUNCT
cjgl-2651	1087	26	.	.	PUNCT
cjgl-2651	1088	1	193	193	NUM
cjgl-2651	1088	2	i.r.s	i.r.	NOUN
cjgl-2651	1088	3	.	.	PUNCT
cjgl-2651	1089	1	form	form	PROPN
cjgl-2651	1089	2	3520	3520	NUM
cjgl-2651	1089	3	-	-	SYM
cjgl-2651	1089	4	a	a	PRON
cjgl-2651	1089	5	:	:	PUNCT
cjgl-2651	1089	6	annual	annual	ADJ
cjgl-2651	1089	7	information	information	NOUN
cjgl-2651	1089	8	return	return	NOUN
cjgl-2651	1089	9	of	of	ADP
cjgl-2651	1089	10	foreign	foreign	ADJ
cjgl-2651	1089	11	trust	trust	NOUN
cjgl-2651	1089	12	with	with	ADP
cjgl-2651	1089	13	a	a	DET
cjgl-2651	1089	14	u.s	u.s	PROPN
cjgl-2651	1089	15	.	.	PROPN
cjgl-2651	1089	16	owner	owner	NOUN
cjgl-2651	1089	17	,	,	PUNCT
cjgl-2651	1089	18	at	at	ADP
cjgl-2651	1089	19	2	2	NUM
cjgl-2651	1089	20	pt	pt	PROPN
cjgl-2651	1089	21	.	.	PROPN
cjgl-2651	1089	22	ii	ii	PROPN
cjgl-2651	1089	23	,	,	PUNCT
cjgl-2651	1089	24	1	1	NUM
cjgl-2651	1089	25	.	.	NUM
cjgl-2651	1089	26	17	17	NUM
cjgl-2651	1089	27	(	(	PUNCT
cjgl-2651	1089	28	2009	2009	NUM
cjgl-2651	1089	29	)	)	PUNCT
cjgl-2651	1089	30	;	;	PUNCT
cjgl-2651	1089	31	i.r.s	i.r.s	PROPN
cjgl-2651	1089	32	.	.	PUNCT
cjgl-2651	1090	1	form	form	PROPN
cjgl-2651	1090	2	3520	3520	NUM
cjgl-2651	1090	3	:	:	PUNCT
cjgl-2651	1090	4	annual	annual	ADJ
cjgl-2651	1090	5	return	return	NOUN
cjgl-2651	1090	6	to	to	PART
cjgl-2651	1090	7	report	report	VERB
cjgl-2651	1090	8	transactions	transaction	NOUN
cjgl-2651	1090	9	with	with	ADP
cjgl-2651	1090	10	foreign	foreign	ADJ
cjgl-2651	1090	11	trusts	trust	NOUN
cjgl-2651	1090	12	and	and	CCONJ
cjgl-2651	1090	13	receipt	receipt	NOUN
cjgl-2651	1090	14	of	of	ADP
cjgl-2651	1090	15	certain	certain	ADJ
cjgl-2651	1090	16	foreign	foreign	ADJ
cjgl-2651	1090	17	gifts	gift	NOUN
cjgl-2651	1090	18	,	,	PUNCT
cjgl-2651	1090	19	at	at	ADP
cjgl-2651	1090	20	4	4	NUM
cjgl-2651	1090	21	pt	pt	NOUN
cjgl-2651	1090	22	.	.	PROPN
cjgl-2651	1090	23	i11	i11	PROPN
cjgl-2651	1090	24	,	,	PUNCT
cjgl-2651	1090	25	i1	i1	PROPN
cjgl-2651	1090	26	.	.	PUNCT
cjgl-2651	1091	1	25	25	NUM
cjgl-2651	1091	2	-	-	SYM
cjgl-2651	1091	3	28	28	NUM
cjgl-2651	1091	4	(	(	PUNCT
cjgl-2651	1091	5	2009	2009	NUM
cjgl-2651	1091	6	)	)	PUNCT
cjgl-2651	1091	7	.	.	PUNCT
cjgl-2651	1092	1	columbia	columbia	PROPN
cjgl-2651	1092	2	journal	journal	PROPN
cjgl-2651	1092	3	of	of	ADP
cjgl-2651	1092	4	gender	gender	NOUN
cjgl-2651	1092	5	and	and	CCONJ
cjgl-2651	1092	6	law	law	NOUN
cjgl-2651	1092	7	grantor	grantor	NOUN
cjgl-2651	1092	8	or	or	CCONJ
cjgl-2651	1092	9	u.s	u.s	PROPN
cjgl-2651	1092	10	.	.	PROPN
cjgl-2651	1092	11	beneficiary	beneficiary	NOUN
cjgl-2651	1092	12	is	be	AUX
cjgl-2651	1092	13	required	require	VERB
cjgl-2651	1092	14	to	to	PART
cjgl-2651	1092	15	identify	identify	VERB
cjgl-2651	1092	16	the	the	DET
cjgl-2651	1092	17	related	related	ADJ
cjgl-2651	1092	18	person	person	NOUN
cjgl-2651	1092	19	to	to	PART
cjgl-2651	1092	20	whom	whom	PRON
cjgl-2651	1092	21	the	the	DET
cjgl-2651	1092	22	loan	loan	NOUN
cjgl-2651	1092	23	was	be	AUX
cjgl-2651	1092	24	made	make	VERB
cjgl-2651	1092	25	that	that	PRON
cjgl-2651	1092	26	triggered	trigger	VERB
cjgl-2651	1092	27	the	the	DET
cjgl-2651	1092	28	constructive	constructive	ADJ
cjgl-2651	1092	29	distribution	distribution	NOUN
cjgl-2651	1092	30	.	.	PUNCT
cjgl-2651	1093	1	194	194	NUM
cjgl-2651	1093	2	section	section	NOUN
cjgl-2651	1093	3	707(b)(1	707(b)(1	NUM
cjgl-2651	1093	4	)	)	PUNCT
cjgl-2651	1093	5	disallows	disallow	VERB
cjgl-2651	1093	6	losses	loss	NOUN
cjgl-2651	1093	7	on	on	ADP
cjgl-2651	1093	8	sales	sale	NOUN
cjgl-2651	1093	9	or	or	CCONJ
cjgl-2651	1093	10	exchanges	exchange	NOUN
cjgl-2651	1093	11	of	of	ADP
cjgl-2651	1093	12	property	property	NOUN
cjgl-2651	1093	13	between	between	ADP
cjgl-2651	1093	14	(	(	PUNCT
cjgl-2651	1093	15	1	1	X
cjgl-2651	1093	16	)	)	PUNCT
cjgl-2651	1093	17	a	a	DET
cjgl-2651	1093	18	partnership	partnership	NOUN
cjgl-2651	1093	19	and	and	CCONJ
cjgl-2651	1093	20	a	a	DET
cjgl-2651	1093	21	person	person	NOUN
cjgl-2651	1093	22	who	who	PRON
cjgl-2651	1093	23	owns	own	VERB
cjgl-2651	1093	24	more	more	ADJ
cjgl-2651	1093	25	than	than	ADP
cjgl-2651	1093	26	50	50	NUM
cjgl-2651	1093	27	%	%	NOUN
cjgl-2651	1093	28	of	of	ADP
cjgl-2651	1093	29	the	the	DET
cjgl-2651	1093	30	capital	capital	NOUN
cjgl-2651	1093	31	or	or	CCONJ
cjgl-2651	1093	32	profits	profit	NOUN
cjgl-2651	1093	33	interests	interest	NOUN
cjgl-2651	1093	34	in	in	ADP
cjgl-2651	1093	35	the	the	DET
cjgl-2651	1093	36	partnership	partnership	NOUN
cjgl-2651	1093	37	and	and	CCONJ
cjgl-2651	1093	38	(	(	PUNCT
cjgl-2651	1093	39	2	2	X
cjgl-2651	1093	40	)	)	PUNCT
cjgl-2651	1093	41	commonly	commonly	ADV
cjgl-2651	1093	42	controlled	control	VERB
cjgl-2651	1093	43	partnerships	partnership	NOUN
cjgl-2651	1093	44	(	(	PUNCT
cjgl-2651	1093	45	i.e.	i.e.	X
cjgl-2651	1093	46	,	,	PUNCT
cjgl-2651	1093	47	partnerships	partnership	NOUN
cjgl-2651	1093	48	in	in	ADP
cjgl-2651	1093	49	which	which	PRON
cjgl-2651	1093	50	the	the	DET
cjgl-2651	1093	51	same	same	ADJ
cjgl-2651	1093	52	persons	person	NOUN
cjgl-2651	1093	53	own	own	VERB
cjgl-2651	1093	54	more	more	ADJ
cjgl-2651	1093	55	than	than	ADP
cjgl-2651	1093	56	50	50	NUM
cjgl-2651	1093	57	%	%	NOUN
cjgl-2651	1093	58	of	of	ADP
cjgl-2651	1093	59	the	the	DET
cjgl-2651	1093	60	capital	capital	NOUN
cjgl-2651	1093	61	or	or	CCONJ
cjgl-2651	1093	62	profits	profit	NOUN
cjgl-2651	1093	63	interests	interest	NOUN
cjgl-2651	1093	64	)	)	PUNCT
cjgl-2651	1093	65	.	.	PUNCT
cjgl-2651	1094	1	section	section	NOUN
cjgl-2651	1094	2	707(b)(2	707(b)(2	PROPN
cjgl-2651	1094	3	)	)	PUNCT
cjgl-2651	1094	4	recharacterizes	recharacterize	VERB
cjgl-2651	1094	5	as	as	ADP
cjgl-2651	1094	6	ordinary	ordinary	ADJ
cjgl-2651	1094	7	income	income	NOUN
cjgl-2651	1094	8	gain	gain	NOUN
cjgl-2651	1094	9	on	on	ADP
cjgl-2651	1094	10	the	the	DET
cjgl-2651	1094	11	sale	sale	NOUN
cjgl-2651	1094	12	or	or	CCONJ
cjgl-2651	1094	13	exchange	exchange	NOUN
cjgl-2651	1094	14	of	of	ADP
cjgl-2651	1094	15	property	property	NOUN
cjgl-2651	1094	16	between	between	ADP
cjgl-2651	1094	17	these	these	DET
cjgl-2651	1094	18	same	same	ADJ
cjgl-2651	1094	19	two	two	NUM
cjgl-2651	1094	20	classes	class	NOUN
cjgl-2651	1094	21	of	of	ADP
cjgl-2651	1094	22	persons	person	NOUN
cjgl-2651	1094	23	where	where	SCONJ
cjgl-2651	1094	24	the	the	DET
cjgl-2651	1094	25	property	property	NOUN
cjgl-2651	1094	26	is	be	AUX
cjgl-2651	1094	27	not	not	PART
cjgl-2651	1094	28	a	a	DET
cjgl-2651	1094	29	capital	capital	NOUN
cjgl-2651	1094	30	asset	asset	NOUN
cjgl-2651	1094	31	in	in	ADP
cjgl-2651	1094	32	the	the	DET
cjgl-2651	1094	33	hands	hand	NOUN
cjgl-2651	1094	34	of	of	ADP
cjgl-2651	1094	35	the	the	DET
cjgl-2651	1094	36	transferee	transferee	NOUN
cjgl-2651	1094	37	.	.	PUNCT
cjgl-2651	1095	1	for	for	ADP
cjgl-2651	1095	2	purposes	purpose	NOUN
cjgl-2651	1095	3	of	of	ADP
cjgl-2651	1095	4	both	both	PRON
cjgl-2651	1095	5	of	of	ADP
cjgl-2651	1095	6	these	these	DET
cjgl-2651	1095	7	provisions	provision	NOUN
cjgl-2651	1095	8	,	,	PUNCT
cjgl-2651	1095	9	ownership	ownership	NOUN
cjgl-2651	1095	10	of	of	ADP
cjgl-2651	1095	11	the	the	DET
cjgl-2651	1095	12	partnership	partnership	NOUN
cjgl-2651	1095	13	's	's	PART
cjgl-2651	1095	14	(	(	PUNCT
cjgl-2651	1095	15	or	or	CCONJ
cjgl-2651	1095	16	partnerships	partnership	NOUN
cjgl-2651	1095	17	'	'	PART
cjgl-2651	1095	18	)	)	PUNCT
cjgl-2651	1095	19	capital	capital	NOUN
cjgl-2651	1095	20	and	and	CCONJ
cjgl-2651	1095	21	profits	profit	NOUN
cjgl-2651	1095	22	interests	interest	NOUN
cjgl-2651	1095	23	is	be	AUX
cjgl-2651	1095	24	determined	determine	VERB
cjgl-2651	1095	25	using	use	VERB
cjgl-2651	1095	26	a	a	DET
cjgl-2651	1095	27	modified	modify	VERB
cjgl-2651	1095	28	version	version	NOUN
cjgl-2651	1095	29	of	of	ADP
cjgl-2651	1095	30	the	the	DET
cjgl-2651	1095	31	constructive	constructive	ADJ
cjgl-2651	1095	32	ownership	ownership	NOUN
cjgl-2651	1095	33	rules	rule	NOUN
cjgl-2651	1095	34	in	in	ADP
cjgl-2651	1095	35	§	§	PROPN
cjgl-2651	1095	36	267(c).19	267(c).19	NUM
cjgl-2651	1095	37	5	5	NUM
cjgl-2651	1095	38	as	as	ADP
cjgl-2651	1095	39	part	part	NOUN
cjgl-2651	1095	40	of	of	ADP
cjgl-2651	1095	41	its	its	PRON
cjgl-2651	1095	42	annual	annual	ADJ
cjgl-2651	1095	43	return	return	NOUN
cjgl-2651	1095	44	,	,	PUNCT
cjgl-2651	1095	45	a	a	DET
cjgl-2651	1095	46	partnership	partnership	NOUN
cjgl-2651	1095	47	is	be	AUX
cjgl-2651	1095	48	required	require	VERB
cjgl-2651	1095	49	to	to	PART
cjgl-2651	1095	50	identify	identify	VERB
cjgl-2651	1095	51	and	and	CCONJ
cjgl-2651	1095	52	document	document	VERB
cjgl-2651	1095	53	individuals	individual	NOUN
cjgl-2651	1095	54	and	and	CCONJ
cjgl-2651	1095	55	entities	entity	NOUN
cjgl-2651	1095	56	that	that	PRON
cjgl-2651	1095	57	own	own	VERB
cjgl-2651	1095	58	50	50	NUM
cjgl-2651	1095	59	%	%	NOUN
cjgl-2651	1095	60	or	or	CCONJ
cjgl-2651	1095	61	more	more	ADJ
cjgl-2651	1095	62	of	of	ADP
cjgl-2651	1095	63	its	its	PRON
cjgl-2651	1095	64	capital	capital	NOUN
cjgl-2651	1095	65	or	or	CCONJ
cjgl-2651	1095	66	profits	profit	NOUN
cjgl-2651	1095	67	interests	interest	NOUN
cjgl-2651	1095	68	(	(	PUNCT
cjgl-2651	1095	69	applying	apply	VERB
cjgl-2651	1095	70	constructive	constructive	ADJ
cjgl-2651	1095	71	ownership	ownership	NOUN
cjgl-2651	1095	72	rules	rule	NOUN
cjgl-2651	1095	73	)	)	PUNCT
cjgl-2651	1095	74	.	.	PUNCT
cjgl-2651	1095	75	'	'	PUNCT
cjgl-2651	1096	1	96	96	NUM
cjgl-2651	1096	2	nevertheless	nevertheless	ADV
cjgl-2651	1096	3	,	,	PUNCT
cjgl-2651	1096	4	no	no	DET
cjgl-2651	1096	5	reporting	reporting	NOUN
cjgl-2651	1096	6	is	be	AUX
cjgl-2651	1096	7	required	require	VERB
cjgl-2651	1096	8	regarding	regard	VERB
cjgl-2651	1096	9	transactions	transaction	NOUN
cjgl-2651	1096	10	between	between	ADP
cjgl-2651	1096	11	the	the	DET
cjgl-2651	1096	12	partnership	partnership	NOUN
cjgl-2651	1096	13	and	and	CCONJ
cjgl-2651	1096	14	controlling	control	VERB
cjgl-2651	1096	15	individuals	individual	NOUN
cjgl-2651	1096	16	and	and	CCONJ
cjgl-2651	1096	17	entities	entity	NOUN
cjgl-2651	1096	18	or	or	CCONJ
cjgl-2651	1096	19	between	between	ADP
cjgl-2651	1096	20	the	the	DET
cjgl-2651	1096	21	partnership	partnership	NOUN
cjgl-2651	1096	22	and	and	CCONJ
cjgl-2651	1096	23	other	other	ADJ
cjgl-2651	1096	24	partnerships	partnership	NOUN
cjgl-2651	1096	25	under	under	ADP
cjgl-2651	1096	26	common	common	ADJ
cjgl-2651	1096	27	control	control	NOUN
cjgl-2651	1096	28	.	.	PUNCT
cjgl-2651	1097	1	197	197	NUM
cjgl-2651	1097	2	section	section	NOUN
cjgl-2651	1097	3	1033	1033	NUM
cjgl-2651	1097	4	permits	permit	VERB
cjgl-2651	1097	5	a	a	DET
cjgl-2651	1097	6	taxpayer	taxpayer	NOUN
cjgl-2651	1097	7	whose	whose	DET
cjgl-2651	1097	8	property	property	NOUN
cjgl-2651	1097	9	has	have	AUX
cjgl-2651	1097	10	been	be	AUX
cjgl-2651	1097	11	compulsorily	compulsorily	ADV
cjgl-2651	1097	12	or	or	CCONJ
cjgl-2651	1097	13	involuntarily	involuntarily	ADV
cjgl-2651	1097	14	converted	convert	VERB
cjgl-2651	1097	15	into	into	ADP
cjgl-2651	1097	16	money	money	NOUN
cjgl-2651	1097	17	(	(	PUNCT
cjgl-2651	1097	18	or	or	CCONJ
cjgl-2651	1097	19	into	into	ADP
cjgl-2651	1097	20	194	194	NUM
cjgl-2651	1097	21	form	form	NOUN
cjgl-2651	1097	22	3520	3520	NUM
cjgl-2651	1097	23	-	-	PUNCT
cjgl-2651	1097	24	a	a	DET
cjgl-2651	1097	25	,	,	PUNCT
cjgl-2651	1097	26	supra	supra	ADJ
cjgl-2651	1097	27	note	note	NOUN
cjgl-2651	1097	28	193	193	NUM
cjgl-2651	1097	29	,	,	PUNCT
cjgl-2651	1097	30	at	at	ADP
cjgl-2651	1097	31	2	2	NUM
cjgl-2651	1097	32	pt	pt	NOUN
cjgl-2651	1097	33	.	.	PROPN
cjgl-2651	1097	34	11	11	NUM
cjgl-2651	1097	35	,	,	PUNCT
cjgl-2651	1097	36	1	1	NUM
cjgl-2651	1097	37	.	.	NOUN
cjgl-2651	1097	38	17	17	NUM
cjgl-2651	1097	39	;	;	PUNCT
cjgl-2651	1097	40	form	form	NOUN
cjgl-2651	1097	41	3520	3520	NUM
cjgl-2651	1097	42	,	,	PUNCT
cjgl-2651	1097	43	supra	supra	PROPN
cjgl-2651	1097	44	note	note	NOUN
cjgl-2651	1097	45	193	193	NUM
cjgl-2651	1097	46	,	,	PUNCT
cjgl-2651	1097	47	at	at	ADP
cjgl-2651	1097	48	4	4	NUM
cjgl-2651	1097	49	pt	pt	NOUN
cjgl-2651	1097	50	.	.	PROPN
cjgl-2651	1097	51	111	111	NUM
cjgl-2651	1097	52	,	,	PUNCT
cjgl-2651	1097	53	11	11	NUM
cjgl-2651	1097	54	.	.	X
cjgl-2651	1097	55	25	25	NUM
cjgl-2651	1097	56	-	-	SYM
cjgl-2651	1097	57	28	28	NUM
cjgl-2651	1097	58	;	;	PUNCT
cjgl-2651	1097	59	see	see	VERB
cjgl-2651	1097	60	i.r.c	i.r.c	NOUN
cjgl-2651	1097	61	.	.	PUNCT
cjgl-2651	1097	62	6048(c	6048(c	NUM
cjgl-2651	1097	63	)	)	PUNCT
cjgl-2651	1098	1	(	(	PUNCT
cjgl-2651	1098	2	providing	provide	VERB
cjgl-2651	1098	3	the	the	DET
cjgl-2651	1098	4	authority	authority	NOUN
cjgl-2651	1098	5	for	for	ADP
cjgl-2651	1098	6	these	these	DET
cjgl-2651	1098	7	information	information	NOUN
cjgl-2651	1098	8	-	-	PUNCT
cjgl-2651	1098	9	rcporting	rcporte	VERB
cjgl-2651	1098	10	requirements	requirement	NOUN
cjgl-2651	1098	11	)	)	PUNCT
cjgl-2651	1098	12	;	;	PUNCT
cjgl-2651	1099	1	i.r.s	i.r.s	PROPN
cjgl-2651	1099	2	.	.	PUNCT
cjgl-2651	1100	1	notice	notice	VERB
cjgl-2651	1100	2	97	97	NUM
cjgl-2651	1100	3	-	-	SYM
cjgl-2651	1100	4	34	34	NUM
cjgl-2651	1100	5	,	,	PUNCT
cjgl-2651	1100	6	§	§	PROPN
cjgl-2651	1100	7	v.a	v.a	PROPN
cjgl-2651	1100	8	.	.	PROPN
cjgl-2651	1100	9	,	,	PUNCT
cjgl-2651	1100	10	1997	1997	NUM
cjgl-2651	1100	11	-	-	SYM
cjgl-2651	1100	12	1	1	NUM
cjgl-2651	1100	13	c.b	c.b	PROPN
cjgl-2651	1100	14	.	.	PROPN
cjgl-2651	1100	15	422	422	NUM
cjgl-2651	1100	16	(	(	PUNCT
cjgl-2651	1100	17	providing	provide	VERB
cjgl-2651	1100	18	guidance	guidance	NOUN
cjgl-2651	1100	19	on	on	ADP
cjgl-2651	1100	20	the	the	DET
cjgl-2651	1100	21	reporting	reporting	NOUN
cjgl-2651	1100	22	requirements	requirement	NOUN
cjgl-2651	1100	23	under	under	ADP
cjgl-2651	1100	24	§	§	PROPN
cjgl-2651	1100	25	6048(c	6048(c	NOUN
cjgl-2651	1100	26	)	)	PUNCT
cjgl-2651	1100	27	)	)	PUNCT
cjgl-2651	1100	28	.	.	PUNCT
cjgl-2651	1101	1	195	195	NUM
cjgl-2651	1101	2	i.r.c	i.r.c	NOUN
cjgl-2651	1101	3	.	.	PUNCT
cjgl-2651	1102	1	§	§	PROPN
cjgl-2651	1102	2	707(b)(3	707(b)(3	PROPN
cjgl-2651	1102	3	)	)	PUNCT
cjgl-2651	1102	4	.	.	PUNCT
cjgl-2651	1103	1	196	196	NUM
cjgl-2651	1103	2	i.r.s	i.r.	NOUN
cjgl-2651	1103	3	.	.	PUNCT
cjgl-2651	1104	1	form	form	NOUN
cjgl-2651	1104	2	1065	1065	NUM
cjgl-2651	1104	3	,	,	PUNCT
cjgl-2651	1104	4	schedule	schedule	NOUN
cjgl-2651	1104	5	b	b	X
cjgl-2651	1104	6	-	-	PUNCT
cjgl-2651	1104	7	i	i	PRON
cjgl-2651	1104	8	:	:	PUNCT
cjgl-2651	1104	9	information	information	NOUN
cjgl-2651	1104	10	on	on	ADP
cjgl-2651	1104	11	partners	partner	NOUN
cjgl-2651	1104	12	owning	own	VERB
cjgl-2651	1104	13	50	50	NUM
cjgl-2651	1104	14	%	%	NOUN
cjgl-2651	1104	15	or	or	CCONJ
cjgl-2651	1104	16	more	more	ADJ
cjgl-2651	1104	17	of	of	ADP
cjgl-2651	1104	18	the	the	DET
cjgl-2651	1104	19	partnership	partnership	NOUN
cjgl-2651	1104	20	(	(	PUNCT
cjgl-2651	1104	21	2009	2009	NUM
cjgl-2651	1104	22	)	)	PUNCT
cjgl-2651	1104	23	.	.	PUNCT
cjgl-2651	1105	1	197	197	NUM
cjgl-2651	1106	1	i	i	PRON
cjgl-2651	1106	2	d.	d.	PROPN
cjgl-2651	1106	3	;	;	PUNCT
cjgl-2651	1106	4	form	form	NOUN
cjgl-2651	1106	5	1040	1040	NUM
cjgl-2651	1106	6	,	,	PUNCT
cjgl-2651	1106	7	schedule	schedule	NOUN
cjgl-2651	1106	8	d	d	PROPN
cjgl-2651	1106	9	,	,	PUNCT
cjgl-2651	1106	10	supra	supra	PROPN
cjgl-2651	1106	11	note	note	PROPN
cjgl-2651	1106	12	157	157	NUM
cjgl-2651	1106	13	;	;	PUNCT
cjgl-2651	1106	14	i.r.s	i.r.s	PROPN
cjgl-2651	1106	15	.	.	PUNCT
cjgl-2651	1107	1	form	form	NOUN
cjgl-2651	1107	2	1065	1065	NUM
cjgl-2651	1107	3	:	:	PUNCT
cjgl-2651	1107	4	u.s	u.s	PROPN
cjgl-2651	1107	5	.	.	PROPN
cjgl-2651	1107	6	return	return	NOUN
cjgl-2651	1107	7	of	of	ADP
cjgl-2651	1107	8	partnership	partnership	NOUN
cjgl-2651	1107	9	income	income	NOUN
cjgl-2651	1107	10	,	,	PUNCT
cjgl-2651	1107	11	at	at	ADP
cjgl-2651	1107	12	4	4	NUM
cjgl-2651	1107	13	sched	sche	VERB
cjgl-2651	1107	14	.	.	PUNCT
cjgl-2651	1108	1	k	k	X
cjgl-2651	1108	2	(	(	PUNCT
cjgl-2651	1108	3	2009	2009	NUM
cjgl-2651	1108	4	)	)	PUNCT
cjgl-2651	1108	5	;	;	PUNCT
cjgl-2651	1108	6	i.r.s	i.r.s	PROPN
cjgl-2651	1108	7	.	.	PUNCT
cjgl-2651	1109	1	form	form	PROPN
cjgl-2651	1109	2	1065	1065	NUM
cjgl-2651	1109	3	,	,	PUNCT
cjgl-2651	1109	4	schedule	schedule	NOUN
cjgl-2651	1109	5	d	d	NOUN
cjgl-2651	1109	6	:	:	PUNCT
cjgl-2651	1109	7	capital	capital	NOUN
cjgl-2651	1109	8	gains	gain	NOUN
cjgl-2651	1109	9	and	and	CCONJ
cjgl-2651	1109	10	losses	loss	NOUN
cjgl-2651	1109	11	(	(	PUNCT
cjgl-2651	1109	12	2009	2009	NUM
cjgl-2651	1109	13	)	)	PUNCT
cjgl-2651	1109	14	;	;	PUNCT
cjgl-2651	1109	15	i.r.s	i.r.s	PROPN
cjgl-2651	1109	16	.	.	PUNCT
cjgl-2651	1110	1	form	form	PROPN
cjgl-2651	1110	2	1065	1065	NUM
cjgl-2651	1110	3	,	,	PUNCT
cjgl-2651	1110	4	schedule	schedule	NOUN
cjgl-2651	1110	5	k	k	PROPN
cjgl-2651	1110	6	-	-	PROPN
cjgl-2651	1110	7	i	i	PRON
cjgl-2651	1110	8	:	:	PUNCT
cjgl-2651	1110	9	partner	partner	NOUN
cjgl-2651	1110	10	's	's	PART
cjgl-2651	1110	11	share	share	NOUN
cjgl-2651	1110	12	of	of	ADP
cjgl-2651	1110	13	income	income	NOUN
cjgl-2651	1110	14	deductions	deduction	NOUN
cjgl-2651	1110	15	,	,	PUNCT
cjgl-2651	1110	16	credits	credit	NOUN
cjgl-2651	1110	17	,	,	PUNCT
cjgl-2651	1110	18	etc	etc	X
cjgl-2651	1110	19	.	.	X
cjgl-2651	1110	20	(	(	PUNCT
cjgl-2651	1110	21	2009	2009	NUM
cjgl-2651	1110	22	)	)	PUNCT
cjgl-2651	1110	23	;	;	PUNCT
cjgl-2651	1110	24	form	form	NOUN
cjgl-2651	1110	25	4797	4797	NUM
cjgl-2651	1110	26	,	,	PUNCT
cjgl-2651	1110	27	supra	supra	PROPN
cjgl-2651	1110	28	note	note	PROPN
cjgl-2651	1110	29	170	170	NUM
cjgl-2651	1110	30	;	;	PUNCT
cjgl-2651	1110	31	see	see	VERB
cjgl-2651	1110	32	i.r.s	i.r.s	PROPN
cjgl-2651	1110	33	.	.	PUNCT
cjgl-2651	1111	1	instructions	instruction	NOUN
cjgl-2651	1111	2	for	for	ADP
cjgl-2651	1111	3	form	form	NOUN
cjgl-2651	1111	4	1065	1065	NUM
cjgl-2651	1111	5	,	,	PUNCT
cjgl-2651	1111	6	at	at	ADP
cjgl-2651	1111	7	37	37	NUM
cjgl-2651	1111	8	-	-	SYM
cjgl-2651	1111	9	40	40	NUM
cjgl-2651	1111	10	(	(	PUNCT
cjgl-2651	1111	11	2009	2009	NUM
cjgl-2651	1111	12	)	)	PUNCT
cjgl-2651	1112	1	[	[	X
cjgl-2651	1112	2	hereinafter	hereinafter	NOUN
cjgl-2651	1112	3	form	form	NOUN
cjgl-2651	1112	4	1065	1065	NUM
cjgl-2651	1112	5	instructions	instruction	NOUN
cjgl-2651	1112	6	]	]	PUNCT
cjgl-2651	1112	7	(	(	PUNCT
cjgl-2651	1112	8	listing	list	VERB
cjgl-2651	1112	9	the	the	DET
cjgl-2651	1112	10	items	item	NOUN
cjgl-2651	1112	11	to	to	PART
cjgl-2651	1112	12	be	be	AUX
cjgl-2651	1112	13	included	include	VERB
cjgl-2651	1112	14	in	in	ADP
cjgl-2651	1112	15	the	the	DET
cjgl-2651	1112	16	catch	catch	NOUN
cjgl-2651	1112	17	-	-	PUNCT
cjgl-2651	1112	18	all	all	DET
cjgl-2651	1112	19	category	category	NOUN
cjgl-2651	1112	20	of	of	ADP
cjgl-2651	1112	21	line	line	NOUN
cjgl-2651	1112	22	20c	20c	NOUN
cjgl-2651	1112	23	on	on	ADP
cjgl-2651	1112	24	schedule	schedule	NOUN
cjgl-2651	1112	25	k	k	PROPN
cjgl-2651	1112	26	,	,	PUNCT
cjgl-2651	1112	27	but	but	CCONJ
cjgl-2651	1112	28	not	not	PART
cjgl-2651	1112	29	mentioning	mention	VERB
cjgl-2651	1112	30	§	§	PROPN
cjgl-2651	1112	31	707(b	707(b	PROPN
cjgl-2651	1112	32	)	)	PUNCT
cjgl-2651	1112	33	transactions	transaction	NOUN
cjgl-2651	1112	34	)	)	PUNCT
cjgl-2651	1112	35	.	.	PUNCT
cjgl-2651	1113	1	columbia	columbia	PROPN
cjgl-2651	1113	2	journal	journal	PROPN
cjgl-2651	1113	3	of	of	ADP
cjgl-2651	1113	4	gender	gender	NOUN
cjgl-2651	1113	5	and	and	CCONJ
cjgl-2651	1113	6	law	law	NOUN
cjgl-2651	1113	7	property	property	NOUN
cjgl-2651	1113	8	that	that	PRON
cjgl-2651	1113	9	is	be	AUX
cjgl-2651	1113	10	not	not	PART
cjgl-2651	1113	11	similar	similar	ADJ
cjgl-2651	1113	12	to	to	ADP
cjgl-2651	1113	13	the	the	DET
cjgl-2651	1113	14	converted	converted	ADJ
cjgl-2651	1113	15	property	property	NOUN
cjgl-2651	1113	16	)	)	PUNCT
cjgl-2651	1113	17	to	to	PART
cjgl-2651	1113	18	elect	elect	VERB
cjgl-2651	1113	19	to	to	PART
cjgl-2651	1113	20	postpone	postpone	VERB
cjgl-2651	1113	21	the	the	DET
cjgl-2651	1113	22	recognition	recognition	NOUN
cjgl-2651	1113	23	of	of	ADP
cjgl-2651	1113	24	gain	gain	NOUN
cjgl-2651	1113	25	,	,	PUNCT
cjgl-2651	1113	26	provided	provide	VERB
cjgl-2651	1113	27	that	that	SCONJ
cjgl-2651	1113	28	the	the	DET
cjgl-2651	1113	29	taxpayer	taxpayer	NOUN
cjgl-2651	1113	30	purchases	purchase	VERB
cjgl-2651	1113	31	replacement	replacement	NOUN
cjgl-2651	1113	32	property	property	NOUN
cjgl-2651	1113	33	(	(	PUNCT
cjgl-2651	1113	34	or	or	CCONJ
cjgl-2651	1113	35	stock	stock	NOUN
cjgl-2651	1113	36	in	in	ADP
cjgl-2651	1113	37	a	a	DET
cjgl-2651	1113	38	corporation	corporation	NOUN
cjgl-2651	1113	39	that	that	PRON
cjgl-2651	1113	40	owns	own	VERB
cjgl-2651	1113	41	such	such	ADJ
cjgl-2651	1113	42	property	property	NOUN
cjgl-2651	1113	43	)	)	PUNCT
cjgl-2651	1113	44	within	within	ADP
cjgl-2651	1113	45	a	a	DET
cjgl-2651	1113	46	specified	specify	VERB
cjgl-2651	1113	47	time	time	NOUN
cjgl-2651	1113	48	frame.198	frame.198	NOUN
cjgl-2651	1113	49	to	to	PART
cjgl-2651	1113	50	prevent	prevent	VERB
cjgl-2651	1113	51	the	the	DET
cjgl-2651	1113	52	taxpayer	taxpayer	NOUN
cjgl-2651	1113	53	from	from	ADP
cjgl-2651	1113	54	"	"	PUNCT
cjgl-2651	1113	55	obtain[ing	obtain[ing	NOUN
cjgl-2651	1113	56	]	]	PUNCT
cjgl-2651	1113	57	significant	significant	ADJ
cjgl-2651	1113	58	(	(	PUNCT
cjgl-2651	1113	59	and	and	CCONJ
cjgl-2651	1113	60	possibly	possibly	ADV
cjgl-2651	1113	61	indefinite	indefinite	ADJ
cjgl-2651	1113	62	or	or	CCONJ
cjgl-2651	1113	63	permanent	permanent	ADJ
cjgl-2651	1113	64	)	)	PUNCT
cjgl-2651	1113	65	tax	tax	NOUN
cjgl-2651	1113	66	deferral	deferral	NOUN
cjgl-2651	1113	67	without	without	ADP
cjgl-2651	1113	68	any	any	DET
cjgl-2651	1113	69	additional	additional	ADJ
cjgl-2651	1113	70	cash	cash	NOUN
cjgl-2651	1113	71	outlay	outlay	NOUN
cjgl-2651	1113	72	to	to	PART
cjgl-2651	1113	73	acquire	acquire	VERB
cjgl-2651	1113	74	new	new	ADJ
cjgl-2651	1113	75	properties	property	NOUN
cjgl-2651	1113	76	,	,	PUNCT
cjgl-2651	1113	77	"	"	PUNCT
cjgl-2651	1113	78	'	'	PUNCT
cjgl-2651	1113	79	99	99	NUM
cjgl-2651	1113	80	§	§	PROPN
cjgl-2651	1113	81	1033(i	1033(i	NUM
cjgl-2651	1113	82	)	)	PUNCT
cjgl-2651	1113	83	generally	generally	ADV
cjgl-2651	1113	84	prohibits	prohibit	VERB
cjgl-2651	1113	85	c	c	PROPN
cjgl-2651	1113	86	corporations	corporation	NOUN
cjgl-2651	1113	87	,	,	PUNCT
cjgl-2651	1113	88	certain	certain	ADJ
cjgl-2651	1113	89	partnerships	partnership	NOUN
cjgl-2651	1113	90	with	with	ADP
cjgl-2651	1113	91	corporate	corporate	ADJ
cjgl-2651	1113	92	partners	partner	NOUN
cjgl-2651	1113	93	,	,	PUNCT
cjgl-2651	1113	94	and	and	CCONJ
cjgl-2651	1113	95	other	other	ADJ
cjgl-2651	1113	96	taxpayers	taxpayer	NOUN
cjgl-2651	1113	97	with	with	ADP
cjgl-2651	1113	98	large	large	ADJ
cjgl-2651	1113	99	gains	gain	NOUN
cjgl-2651	1113	100	from	from	ADP
cjgl-2651	1113	101	involuntary	involuntary	ADJ
cjgl-2651	1113	102	conversions	conversion	NOUN
cjgl-2651	1113	103	from	from	ADP
cjgl-2651	1113	104	electing	elect	VERB
cjgl-2651	1113	105	to	to	PART
cjgl-2651	1113	106	postpone	postpone	VERB
cjgl-2651	1113	107	the	the	DET
cjgl-2651	1113	108	recognition	recognition	NOUN
cjgl-2651	1113	109	of	of	ADP
cjgl-2651	1113	110	gain	gain	NOUN
cjgl-2651	1113	111	if	if	SCONJ
cjgl-2651	1113	112	the	the	DET
cjgl-2651	1113	113	taxpayer	taxpayer	NOUN
cjgl-2651	1113	114	purchased	purchase	VERB
cjgl-2651	1113	115	the	the	DET
cjgl-2651	1113	116	replacement	replacement	NOUN
cjgl-2651	1113	117	property	property	NOUN
cjgl-2651	1113	118	from	from	ADP
cjgl-2651	1113	119	a	a	DET
cjgl-2651	1113	120	related	related	ADJ
cjgl-2651	1113	121	person	person	NOUN
cjgl-2651	1113	122	.	.	PUNCT
cjgl-2651	1114	1	no	no	DET
cjgl-2651	1114	2	form	form	NOUN
cjgl-2651	1114	3	is	be	AUX
cjgl-2651	1114	4	provided	provide	VERB
cjgl-2651	1114	5	for	for	ADP
cjgl-2651	1114	6	making	make	VERB
cjgl-2651	1114	7	a	a	DET
cjgl-2651	1114	8	§	§	PROPN
cjgl-2651	1114	9	1033	1033	NUM
cjgl-2651	1114	10	election	election	NOUN
cjgl-2651	1114	11	;	;	PUNCT
cjgl-2651	1114	12	rather	rather	ADV
cjgl-2651	1114	13	,	,	PUNCT
cjgl-2651	1114	14	the	the	DET
cjgl-2651	1114	15	regulations	regulation	NOUN
cjgl-2651	1114	16	provide	provide	VERB
cjgl-2651	1114	17	:	:	PUNCT
cjgl-2651	1114	18	all	all	PRON
cjgl-2651	1114	19	of	of	ADP
cjgl-2651	1114	20	the	the	DET
cjgl-2651	1114	21	details	detail	NOUN
cjgl-2651	1114	22	in	in	ADP
cjgl-2651	1114	23	connection	connection	NOUN
cjgl-2651	1114	24	with	with	ADP
cjgl-2651	1114	25	an	an	DET
cjgl-2651	1114	26	involuntary	involuntary	ADJ
cjgl-2651	1114	27	conversion	conversion	NOUN
cjgl-2651	1114	28	of	of	ADP
cjgl-2651	1114	29	property	property	NOUN
cjgl-2651	1114	30	at	at	ADP
cjgl-2651	1114	31	a	a	DET
cjgl-2651	1114	32	gain	gain	NOUN
cjgl-2651	1114	33	(	(	PUNCT
cjgl-2651	1114	34	including	include	VERB
cjgl-2651	1114	35	those	those	PRON
cjgl-2651	1114	36	relating	relate	VERB
cjgl-2651	1114	37	to	to	ADP
cjgl-2651	1114	38	the	the	DET
cjgl-2651	1114	39	replacement	replacement	NOUN
cjgl-2651	1114	40	of	of	ADP
cjgl-2651	1114	41	the	the	DET
cjgl-2651	1114	42	converted	converted	ADJ
cjgl-2651	1114	43	property	property	NOUN
cjgl-2651	1114	44	,	,	PUNCT
cjgl-2651	1114	45	or	or	CCONJ
cjgl-2651	1114	46	a	a	DET
cjgl-2651	1114	47	decision	decision	NOUN
cjgl-2651	1114	48	not	not	PART
cjgl-2651	1114	49	to	to	PART
cjgl-2651	1114	50	replace	replace	VERB
cjgl-2651	1114	51	,	,	PUNCT
cjgl-2651	1114	52	or	or	CCONJ
cjgl-2651	1114	53	the	the	DET
cjgl-2651	1114	54	expiration	expiration	NOUN
cjgl-2651	1114	55	of	of	ADP
cjgl-2651	1114	56	the	the	DET
cjgl-2651	1114	57	period	period	NOUN
cjgl-2651	1114	58	for	for	ADP
cjgl-2651	1114	59	replacement	replacement	NOUN
cjgl-2651	1114	60	)	)	PUNCT
cjgl-2651	1114	61	shall	shall	AUX
cjgl-2651	1114	62	be	be	AUX
cjgl-2651	1114	63	reported	report	VERB
cjgl-2651	1114	64	in	in	ADP
cjgl-2651	1114	65	the	the	DET
cjgl-2651	1114	66	return	return	NOUN
cjgl-2651	1114	67	for	for	ADP
cjgl-2651	1114	68	the	the	DET
cjgl-2651	1114	69	taxable	taxable	ADJ
cjgl-2651	1114	70	year	year	NOUN
cjgl-2651	1114	71	or	or	CCONJ
cjgl-2651	1114	72	years	year	NOUN
cjgl-2651	1114	73	in	in	ADP
cjgl-2651	1114	74	which	which	PRON
cjgl-2651	1114	75	any	any	PRON
cjgl-2651	1114	76	of	of	ADP
cjgl-2651	1114	77	such	such	ADJ
cjgl-2651	1114	78	gain	gain	NOUN
cjgl-2651	1114	79	is	be	AUX
cjgl-2651	1114	80	realized	realize	VERB
cjgl-2651	1114	81	.	.	PUNCT
cjgl-2651	1115	1	200	200	NUM
cjgl-2651	1115	2	the	the	DET
cjgl-2651	1115	3	regulations	regulation	NOUN
cjgl-2651	1115	4	make	make	VERB
cjgl-2651	1115	5	no	no	DET
cjgl-2651	1115	6	specific	specific	ADJ
cjgl-2651	1115	7	mention	mention	NOUN
cjgl-2651	1115	8	of	of	ADP
cjgl-2651	1115	9	any	any	DET
cjgl-2651	1115	10	need	need	NOUN
cjgl-2651	1115	11	to	to	PART
cjgl-2651	1115	12	identify	identify	VERB
cjgl-2651	1115	13	the	the	DET
cjgl-2651	1115	14	person	person	NOUN
cjgl-2651	1115	15	from	from	ADP
cjgl-2651	1115	16	whom	whom	PRON
cjgl-2651	1115	17	the	the	DET
cjgl-2651	1115	18	taxpayer	taxpayer	NOUN
cjgl-2651	1115	19	acquired	acquire	VERB
cjgl-2651	1115	20	the	the	DET
cjgl-2651	1115	21	replacement	replacement	NOUN
cjgl-2651	1115	22	property	property	NOUN
cjgl-2651	1115	23	.	.	PUNCT
cjgl-2651	1116	1	this	this	PRON
cjgl-2651	1116	2	is	be	AUX
cjgl-2651	1116	3	not	not	PART
cjgl-2651	1116	4	surprising	surprising	ADJ
cjgl-2651	1116	5	because	because	SCONJ
cjgl-2651	1116	6	these	these	DET
cjgl-2651	1116	7	regulations	regulation	NOUN
cjgl-2651	1116	8	were	be	AUX
cjgl-2651	1116	9	last	last	ADV
cjgl-2651	1116	10	amended	amend	VERB
cjgl-2651	1116	11	prior	prior	ADV
cjgl-2651	1116	12	to	to	ADP
cjgl-2651	1116	13	the	the	DET
cjgl-2651	1116	14	enactment	enactment	NOUN
cjgl-2651	1116	15	of	of	ADP
cjgl-2651	1116	16	§	§	PROPN
cjgl-2651	1116	17	1033(i	1033(i	PROPN
cjgl-2651	1116	18	)	)	PUNCT
cjgl-2651	1116	19	.	.	PUNCT
cjgl-2651	1117	1	20	20	NUM
cjgl-2651	1117	2	1	1	NUM
cjgl-2651	1117	3	what	what	PRON
cjgl-2651	1117	4	is	be	AUX
cjgl-2651	1117	5	surprising	surprising	ADJ
cjgl-2651	1117	6	,	,	PUNCT
cjgl-2651	1117	7	however	however	ADV
cjgl-2651	1117	8	,	,	PUNCT
cjgl-2651	1117	9	is	be	AUX
cjgl-2651	1117	10	that	that	SCONJ
cjgl-2651	1117	11	the	the	DET
cjgl-2651	1117	12	relevant	relevant	ADJ
cjgl-2651	1117	13	publication	publication	NOUN
cjgl-2651	1117	14	explaining	explain	VERB
cjgl-2651	1117	15	these	these	DET
cjgl-2651	1117	16	rules	rule	NOUN
cjgl-2651	1117	17	to	to	ADP
cjgl-2651	1117	18	taxpayers	taxpayer	NOUN
cjgl-2651	1117	19	was	be	AUX
cjgl-2651	1117	20	produced	produce	VERB
cjgl-2651	1117	21	more	more	ADJ
cjgl-2651	1117	22	than	than	ADP
cjgl-2651	1117	23	a	a	PRON
cjgl-2651	1117	24	decade	decade	NOUN
cjgl-2651	1117	25	after	after	ADP
cjgl-2651	1117	26	the	the	DET
cjgl-2651	1117	27	enactment	enactment	NOUN
cjgl-2651	1117	28	of	of	ADP
cjgl-2651	1117	29	§	§	PROPN
cjgl-2651	1117	30	1033(i	1033(i	PROPN
cjgl-2651	1117	31	)	)	PUNCT
cjgl-2651	1117	32	and	and	CCONJ
cjgl-2651	1117	33	explains	explain	VERB
cjgl-2651	1117	34	the	the	DET
cjgl-2651	1117	35	effect	effect	NOUN
cjgl-2651	1117	36	of	of	ADP
cjgl-2651	1117	37	§	§	PROPN
cjgl-2651	1117	38	1033(i	1033(i	PROPN
cjgl-2651	1117	39	)	)	PUNCT
cjgl-2651	1117	40	,	,	PUNCT
cjgl-2651	1117	41	but	but	CCONJ
cjgl-2651	1117	42	still	still	ADV
cjgl-2651	1117	43	makes	make	VERB
cjgl-2651	1117	44	no	no	DET
cjgl-2651	1117	45	mention	mention	NOUN
cjgl-2651	1117	46	of	of	ADP
cjgl-2651	1117	47	identifying	identify	VERB
cjgl-2651	1117	48	the	the	DET
cjgl-2651	1117	49	person	person	NOUN
cjgl-2651	1117	50	from	from	ADP
cjgl-2651	1117	51	whom	whom	PRON
cjgl-2651	1117	52	replacement	replacement	NOUN
cjgl-2651	1117	53	property	property	NOUN
cjgl-2651	1117	54	was	be	AUX
cjgl-2651	1117	55	acquired	acquire	VERB
cjgl-2651	1117	56	as	as	ADP
cjgl-2651	1117	57	a	a	DET
cjgl-2651	1117	58	198	198	NUM
cjgl-2651	1117	59	i.r.c	i.r.c	NOUN
cjgl-2651	1117	60	.	.	PUNCT
cjgl-2651	1118	1	§	§	PROPN
cjgl-2651	1118	2	1033(a)(2	1033(a)(2	PROPN
cjgl-2651	1118	3	)	)	PUNCT
cjgl-2651	1118	4	.	.	PUNCT
cjgl-2651	1119	1	199	199	NUM
cjgl-2651	1119	2	joint	joint	ADJ
cjgl-2651	1119	3	comm	comm	NOUN
cjgl-2651	1119	4	.	.	PUNCT
cjgl-2651	1120	1	on	on	ADP
cjgl-2651	1120	2	tax'n	tax'n	NOUN
cjgl-2651	1120	3	,	,	PUNCT
cjgl-2651	1120	4	pub	pub	NOUN
cjgl-2651	1120	5	.	.	PUNCT
cjgl-2651	1121	1	no	no	INTJ
cjgl-2651	1121	2	.	.	PUNCT
cjgl-2651	1122	1	jcs-12	jcs-12	NOUN
cjgl-2651	1122	2	-	-	SYM
cjgl-2651	1122	3	96	96	NUM
cjgl-2651	1122	4	,	,	PUNCT
cjgl-2651	1122	5	general	general	ADJ
cjgl-2651	1122	6	explanation	explanation	NOUN
cjgl-2651	1122	7	of	of	ADP
cjgl-2651	1122	8	tax	tax	NOUN
cjgl-2651	1122	9	legislation	legislation	NOUN
cjgl-2651	1122	10	enacted	enact	VERB
cjgl-2651	1122	11	in	in	ADP
cjgl-2651	1122	12	the	the	DET
cjgl-2651	1122	13	104th	104th	ADJ
cjgl-2651	1122	14	congress	congress	PROPN
cjgl-2651	1122	15	10	10	NUM
cjgl-2651	1122	16	(	(	PUNCT
cjgl-2651	1122	17	1996	1996	NUM
cjgl-2651	1122	18	)	)	PUNCT
cjgl-2651	1122	19	.	.	PUNCT
cjgl-2651	1123	1	200	200	NUM
cjgl-2651	1123	2	treas	trea	NOUN
cjgl-2651	1123	3	.	.	PUNCT
cjgl-2651	1124	1	reg	reg	PROPN
cjgl-2651	1124	2	.	.	PUNCT
cjgl-2651	1125	1	§	§	PROPN
cjgl-2651	1125	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
cjgl-2651	1125	3	)	)	PUNCT
cjgl-2651	1125	4	(	(	PUNCT
cjgl-2651	1125	5	as	as	SCONJ
cjgl-2651	1125	6	amended	amend	VERB
cjgl-2651	1125	7	in	in	ADP
cjgl-2651	1125	8	1981	1981	NUM
cjgl-2651	1125	9	)	)	PUNCT
cjgl-2651	1125	10	;	;	PUNCT
cjgl-2651	1125	11	see	see	VERB
cjgl-2651	1125	12	also	also	ADV
cjgl-2651	1125	13	i.r.s	i.r.s	NOUN
cjgl-2651	1125	14	.	.	PUNCT
cjgl-2651	1126	1	pub	pub	NOUN
cjgl-2651	1126	2	.	.	PUNCT
cjgl-2651	1127	1	no	no	INTJ
cjgl-2651	1127	2	.	.	NOUN
cjgl-2651	1127	3	544	544	NUM
cjgl-2651	1127	4	,	,	PUNCT
cjgl-2651	1127	5	sales	sale	NOUN
cjgl-2651	1127	6	and	and	CCONJ
cjgl-2651	1127	7	other	other	ADJ
cjgl-2651	1127	8	dispositions	disposition	NOUN
cjgl-2651	1127	9	of	of	ADP
cjgl-2651	1127	10	assets	asset	NOUN
cjgl-2651	1127	11	10	10	NUM
cjgl-2651	1127	12	(	(	PUNCT
cjgl-2651	1127	13	2010	2010	NUM
cjgl-2651	1127	14	)	)	PUNCT
cjgl-2651	1127	15	.	.	PUNCT
cjgl-2651	1128	1	20	20	NUM
cjgl-2651	1128	2	!	!	PUNCT
cjgl-2651	1129	1	the	the	DET
cjgl-2651	1129	2	regulations	regulation	NOUN
cjgl-2651	1129	3	were	be	AUX
cjgl-2651	1129	4	last	last	ADV
cjgl-2651	1129	5	amended	amend	VERB
cjgl-2651	1129	6	in	in	ADP
cjgl-2651	1129	7	1981	1981	NUM
cjgl-2651	1129	8	,	,	PUNCT
cjgl-2651	1129	9	see	see	VERB
cjgl-2651	1129	10	supra	supra	PROPN
cjgl-2651	1129	11	note	note	VERB
cjgl-2651	1129	12	200	200	NUM
cjgl-2651	1129	13	,	,	PUNCT
cjgl-2651	1129	14	while	while	SCONJ
cjgl-2651	1129	15	§	§	PROPN
cjgl-2651	1129	16	1033(i	1033(i	NUM
cjgl-2651	1129	17	)	)	PUNCT
cjgl-2651	1129	18	was	be	AUX
cjgl-2651	1129	19	not	not	PART
cjgl-2651	1129	20	enacted	enact	VERB
cjgl-2651	1129	21	until	until	ADP
cjgl-2651	1129	22	1995	1995	NUM
cjgl-2651	1129	23	.	.	PUNCT
cjgl-2651	1130	1	act	act	NOUN
cjgl-2651	1130	2	of	of	ADP
cjgl-2651	1130	3	apr	apr	PROPN
cjgl-2651	1130	4	.	.	PROPN
cjgl-2651	1130	5	11	11	NUM
cjgl-2651	1130	6	,	,	PUNCT
cjgl-2651	1130	7	1995	1995	NUM
cjgl-2651	1130	8	,	,	PUNCT
cjgl-2651	1130	9	pub	pub	NOUN
cjgl-2651	1130	10	.	.	PUNCT
cjgl-2651	1131	1	l.	l.	PROPN
cjgl-2651	1131	2	no	no	INTJ
cjgl-2651	1131	3	.	.	PROPN
cjgl-2651	1132	1	104	104	NUM
cjgl-2651	1132	2	-	-	SYM
cjgl-2651	1132	3	7	7	NUM
cjgl-2651	1132	4	,	,	PUNCT
cjgl-2651	1132	5	§	§	PROPN
cjgl-2651	1132	6	3	3	NUM
cjgl-2651	1132	7	,	,	PUNCT
cjgl-2651	1132	8	109	109	NUM
cjgl-2651	1132	9	stat	stat	NOUN
cjgl-2651	1132	10	.	.	PUNCT
cjgl-2651	1133	1	93	93	NUM
cjgl-2651	1133	2	,	,	PUNCT
cjgl-2651	1133	3	94	94	NUM
cjgl-2651	1133	4	.	.	PUNCT
cjgl-2651	1134	1	22.2	22.2	NUM
cjgl-2651	1134	2	columbia	columbia	PROPN
cjgl-2651	1134	3	journal	journal	NOUN
cjgl-2651	1134	4	of	of	ADP
cjgl-2651	1134	5	gender	gender	NOUN
cjgl-2651	1134	6	and	and	CCONJ
cjgl-2651	1134	7	law	law	NOUN
cjgl-2651	1134	8	necessary	necessary	ADJ
cjgl-2651	1134	9	"	"	PUNCT
cjgl-2651	1134	10	detail	detail	NOUN
cjgl-2651	1134	11	"	"	PUNCT
cjgl-2651	1134	12	that	that	PRON
cjgl-2651	1134	13	should	should	AUX
cjgl-2651	1134	14	be	be	AUX
cjgl-2651	1134	15	addressed	address	VERB
cjgl-2651	1134	16	in	in	ADP
cjgl-2651	1134	17	the	the	DET
cjgl-2651	1134	18	statement	statement	NOUN
cjgl-2651	1134	19	making	make	VERB
cjgl-2651	1134	20	the	the	DET
cjgl-2651	1134	21	election	election	NOUN
cjgl-2651	1134	22	to	to	PART
cjgl-2651	1134	23	postpone	postpone	VERB
cjgl-2651	1134	24	gain	gain	NOUN
cjgl-2651	1134	25	.	.	PUNCT
cjgl-2651	1135	1	20	20	NUM
cjgl-2651	1135	2	2	2	NUM
cjgl-2651	1135	3	indeed	indeed	ADV
cjgl-2651	1135	4	,	,	PUNCT
cjgl-2651	1135	5	notwithstanding	notwithstanding	ADP
cjgl-2651	1135	6	the	the	DET
cjgl-2651	1135	7	categorical	categorical	ADJ
cjgl-2651	1135	8	tone	tone	NOUN
cjgl-2651	1135	9	of	of	ADP
cjgl-2651	1135	10	the	the	DET
cjgl-2651	1135	11	text	text	NOUN
cjgl-2651	1135	12	quoted	quote	VERB
cjgl-2651	1135	13	above	above	ADV
cjgl-2651	1135	14	,	,	PUNCT
cjgl-2651	1135	15	the	the	DET
cjgl-2651	1135	16	regulations	regulation	NOUN
cjgl-2651	1135	17	actually	actually	ADV
cjgl-2651	1135	18	permit	permit	VERB
cjgl-2651	1135	19	a	a	DET
cjgl-2651	1135	20	taxpayer	taxpayer	NOUN
cjgl-2651	1135	21	to	to	PART
cjgl-2651	1135	22	make	make	VERB
cjgl-2651	1135	23	an	an	DET
cjgl-2651	1135	24	effective	effective	ADJ
cjgl-2651	1135	25	election	election	NOUN
cjgl-2651	1135	26	to	to	PART
cjgl-2651	1135	27	postpone	postpone	VERB
cjgl-2651	1135	28	gain	gain	NOUN
cjgl-2651	1135	29	without	without	ADP
cjgl-2651	1135	30	providing	provide	VERB
cjgl-2651	1135	31	any	any	DET
cjgl-2651	1135	32	details	detail	NOUN
cjgl-2651	1135	33	regarding	regard	VERB
cjgl-2651	1135	34	the	the	DET
cjgl-2651	1135	35	involuntary	involuntary	ADJ
cjgl-2651	1135	36	conversion	conversion	NOUN
cjgl-2651	1135	37	of	of	ADP
cjgl-2651	1135	38	her	her	PRON
cjgl-2651	1135	39	property	property	NOUN
cjgl-2651	1135	40	at	at	ADP
cjgl-2651	1135	41	all.20	all.20	NOUN
cjgl-2651	1135	42	3	3	NUM
cjgl-2651	1135	43	section	section	NOUN
cjgl-2651	1135	44	5881	5881	NUM
cjgl-2651	1135	45	imposes	impose	VERB
cjgl-2651	1135	46	a	a	DET
cjgl-2651	1135	47	50	50	NUM
cjgl-2651	1135	48	%	%	NOUN
cjgl-2651	1135	49	excise	excise	NOUN
cjgl-2651	1135	50	tax	tax	NOUN
cjgl-2651	1135	51	on	on	ADP
cjgl-2651	1135	52	so	so	ADV
cjgl-2651	1135	53	-	-	PUNCT
cjgl-2651	1135	54	called	call	VERB
cjgl-2651	1135	55	greenmail	greenmail	NOUN
cjgl-2651	1135	56	payments	payment	NOUN
cjgl-2651	1135	57	.	.	PUNCT
cjgl-2651	1136	1	the	the	DET
cjgl-2651	1136	2	tax	tax	NOUN
cjgl-2651	1136	3	applies	apply	VERB
cjgl-2651	1136	4	to	to	ADP
cjgl-2651	1136	5	a	a	DET
cjgl-2651	1136	6	corporation	corporation	NOUN
cjgl-2651	1136	7	's	's	PART
cjgl-2651	1136	8	direct	direct	ADJ
cjgl-2651	1136	9	or	or	CCONJ
cjgl-2651	1136	10	indirect	indirect	ADJ
cjgl-2651	1136	11	acquisition	acquisition	NOUN
cjgl-2651	1136	12	of	of	ADP
cjgl-2651	1136	13	its	its	PRON
cjgl-2651	1136	14	stock	stock	NOUN
cjgl-2651	1136	15	from	from	ADP
cjgl-2651	1136	16	a	a	DET
cjgl-2651	1136	17	shareholder	shareholder	NOUN
cjgl-2651	1136	18	who	who	PRON
cjgl-2651	1136	19	has	have	AUX
cjgl-2651	1136	20	held	hold	VERB
cjgl-2651	1136	21	her	her	PRON
cjgl-2651	1136	22	stock	stock	NOUN
cjgl-2651	1136	23	for	for	ADP
cjgl-2651	1136	24	less	less	ADJ
cjgl-2651	1136	25	than	than	ADP
cjgl-2651	1136	26	two	two	NUM
cjgl-2651	1136	27	years	year	NOUN
cjgl-2651	1136	28	,	,	PUNCT
cjgl-2651	1136	29	provided	provide	VERB
cjgl-2651	1136	30	that	that	SCONJ
cjgl-2651	1136	31	(	(	PUNCT
cjgl-2651	1136	32	1	1	X
cjgl-2651	1136	33	)	)	PUNCT
cjgl-2651	1136	34	the	the	DET
cjgl-2651	1136	35	acquisition	acquisition	NOUN
cjgl-2651	1136	36	of	of	ADP
cjgl-2651	1136	37	the	the	DET
cjgl-2651	1136	38	stock	stock	NOUN
cjgl-2651	1136	39	is	be	AUX
cjgl-2651	1136	40	not	not	PART
cjgl-2651	1136	41	on	on	ADP
cjgl-2651	1136	42	terms	term	NOUN
cjgl-2651	1136	43	available	available	ADJ
cjgl-2651	1136	44	to	to	ADP
cjgl-2651	1136	45	all	all	PRON
cjgl-2651	1136	46	of	of	ADP
cjgl-2651	1136	47	the	the	DET
cjgl-2651	1136	48	corporation	corporation	NOUN
cjgl-2651	1136	49	's	's	PART
cjgl-2651	1136	50	shareholders	shareholder	NOUN
cjgl-2651	1136	51	and	and	CCONJ
cjgl-2651	1136	52	(	(	PUNCT
cjgl-2651	1136	53	2	2	X
cjgl-2651	1136	54	)	)	PUNCT
cjgl-2651	1136	55	either	either	CCONJ
cjgl-2651	1136	56	the	the	DET
cjgl-2651	1136	57	shareholder	shareholder	NOUN
cjgl-2651	1136	58	,	,	PUNCT
cjgl-2651	1136	59	someone	someone	PRON
cjgl-2651	1136	60	acting	act	VERB
cjgl-2651	1136	61	in	in	ADP
cjgl-2651	1136	62	concert	concert	NOUN
cjgl-2651	1136	63	with	with	ADP
cjgl-2651	1136	64	the	the	DET
cjgl-2651	1136	65	shareholder	shareholder	NOUN
cjgl-2651	1136	66	,	,	PUNCT
cjgl-2651	1136	67	or	or	CCONJ
cjgl-2651	1136	68	someone	someone	PRON
cjgl-2651	1136	69	related	relate	VERB
cjgl-2651	1136	70	to	to	ADP
cjgl-2651	1136	71	the	the	DET
cjgl-2651	1136	72	shareholder	shareholder	NOUN
cjgl-2651	1136	73	or	or	CCONJ
cjgl-2651	1136	74	a	a	DET
cjgl-2651	1136	75	person	person	NOUN
cjgl-2651	1136	76	acting	act	VERB
cjgl-2651	1136	77	in	in	ADP
cjgl-2651	1136	78	concert	concert	NOUN
cjgl-2651	1136	79	with	with	ADP
cjgl-2651	1136	80	the	the	DET
cjgl-2651	1136	81	shareholder	shareholder	NOUN
cjgl-2651	1136	82	made	make	VERB
cjgl-2651	1136	83	(	(	PUNCT
cjgl-2651	1136	84	or	or	CCONJ
cjgl-2651	1136	85	threatened	threaten	VERB
cjgl-2651	1136	86	to	to	PART
cjgl-2651	1136	87	make	make	VERB
cjgl-2651	1136	88	)	)	PUNCT
cjgl-2651	1136	89	a	a	DET
cjgl-2651	1136	90	public	public	ADJ
cjgl-2651	1136	91	tender	tender	NOUN
cjgl-2651	1136	92	offer	offer	NOUN
cjgl-2651	1136	93	for	for	ADP
cjgl-2651	1136	94	the	the	DET
cjgl-2651	1136	95	corporation	corporation	NOUN
cjgl-2651	1136	96	's	's	PART
cjgl-2651	1136	97	stock	stock	NOUN
cjgl-2651	1136	98	during	during	ADP
cjgl-2651	1136	99	the	the	DET
cjgl-2651	1136	100	two	two	NUM
cjgl-2651	1136	101	-	-	PUNCT
cjgl-2651	1136	102	year	year	NOUN
cjgl-2651	1136	103	period	period	NOUN
cjgl-2651	1136	104	prior	prior	ADV
cjgl-2651	1136	105	to	to	ADP
cjgl-2651	1136	106	the	the	DET
cjgl-2651	1136	107	acquisition	acquisition	NOUN
cjgl-2651	1136	108	.	.	PUNCT
cjgl-2651	1137	1	20	20	NUM
cjgl-2651	1137	2	4	4	NUM
cjgl-2651	1137	3	the	the	DET
cjgl-2651	1137	4	taxpayer	taxpayer	NOUN
cjgl-2651	1137	5	reports	report	VERB
cjgl-2651	1137	6	the	the	DET
cjgl-2651	1137	7	greenmail	greenmail	NOUN
cjgl-2651	1137	8	transaction	transaction	NOUN
cjgl-2651	1137	9	and	and	CCONJ
cjgl-2651	1137	10	calculates	calculate	VERB
cjgl-2651	1137	11	the	the	DET
cjgl-2651	1137	12	excise	excise	NOUN
cjgl-2651	1137	13	tax	tax	NOUN
cjgl-2651	1137	14	on	on	ADP
cjgl-2651	1137	15	form	form	NOUN
cjgl-2651	1137	16	8725.205	8725.205	NUM
cjgl-2651	1137	17	this	this	DET
cjgl-2651	1137	18	form	form	NOUN
cjgl-2651	1137	19	requires	require	VERB
cjgl-2651	1137	20	absolutely	absolutely	ADV
cjgl-2651	1137	21	no	no	DET
cjgl-2651	1137	22	reporting	reporting	NOUN
cjgl-2651	1137	23	about	about	ADP
cjgl-2651	1137	24	the	the	DET
cjgl-2651	1137	25	identity	identity	NOUN
cjgl-2651	1137	26	of	of	ADP
cjgl-2651	1137	27	the	the	DET
cjgl-2651	1137	28	person	person	NOUN
cjgl-2651	1137	29	who	who	PRON
cjgl-2651	1137	30	made	make	VERB
cjgl-2651	1137	31	(	(	PUNCT
cjgl-2651	1137	32	or	or	CCONJ
cjgl-2651	1137	33	threatened	threaten	VERB
cjgl-2651	1137	34	to	to	PART
cjgl-2651	1137	35	make	make	VERB
cjgl-2651	1137	36	)	)	PUNCT
cjgl-2651	1137	37	the	the	DET
cjgl-2651	1137	38	public	public	ADJ
cjgl-2651	1137	39	tender	tender	NOUN
cjgl-2651	1137	40	offerwhether	offerwhether	ADV
cjgl-2651	1138	1	it	it	PRON
cjgl-2651	1138	2	was	be	AUX
cjgl-2651	1138	3	the	the	DET
cjgl-2651	1138	4	taxpayer	taxpayer	NOUN
cjgl-2651	1138	5	herself	herself	PRON
cjgl-2651	1138	6	,	,	PUNCT
cjgl-2651	1138	7	someone	someone	PRON
cjgl-2651	1138	8	acting	act	VERB
cjgl-2651	1138	9	in	in	ADP
cjgl-2651	1138	10	concert	concert	NOUN
cjgl-2651	1138	11	with	with	ADP
cjgl-2651	1138	12	her	she	PRON
cjgl-2651	1138	13	,	,	PUNCT
cjgl-2651	1138	14	or	or	CCONJ
cjgl-2651	1138	15	a	a	DET
cjgl-2651	1138	16	related	related	ADJ
cjgl-2651	1138	17	person	person	NOUN
cjgl-2651	1138	18	.	.	PUNCT
cjgl-2651	1139	1	206	206	NUM
cjgl-2651	1139	2	in	in	ADP
cjgl-2651	1139	3	the	the	DET
cjgl-2651	1139	4	international	international	ADJ
cjgl-2651	1139	5	area	area	NOUN
cjgl-2651	1139	6	,	,	PUNCT
cjgl-2651	1139	7	which	which	PRON
cjgl-2651	1139	8	is	be	AUX
cjgl-2651	1139	9	notoriously	notoriously	ADV
cjgl-2651	1139	10	open	open	ADJ
cjgl-2651	1139	11	to	to	ADP
cjgl-2651	1139	12	arbitrage	arbitrage	NOUN
cjgl-2651	1139	13	of	of	ADP
cjgl-2651	1139	14	the	the	DET
cjgl-2651	1139	15	differential	differential	ADJ
cjgl-2651	1139	16	taxation	taxation	NOUN
cjgl-2651	1139	17	of	of	ADP
cjgl-2651	1139	18	u.s	u.s	PROPN
cjgl-2651	1139	19	.	.	PROPN
cjgl-2651	1139	20	and	and	CCONJ
cjgl-2651	1139	21	foreign	foreign	ADJ
cjgl-2651	1139	22	persons	person	NOUN
cjgl-2651	1139	23	,	,	PUNCT
cjgl-2651	1139	24	202	202	NUM
cjgl-2651	1139	25	i.r.s	i.r.s	NOUN
cjgl-2651	1139	26	.	.	PUNCT
cjgl-2651	1140	1	pub	pub	NOUN
cjgl-2651	1140	2	.	.	PUNCT
cjgl-2651	1141	1	no	no	INTJ
cjgl-2651	1141	2	.	.	NOUN
cjgl-2651	1141	3	544	544	NUM
cjgl-2651	1141	4	,	,	PUNCT
cjgl-2651	1141	5	supra	supra	NOUN
cjgl-2651	1141	6	note	note	VERB
cjgl-2651	1141	7	200	200	NUM
cjgl-2651	1141	8	,	,	PUNCT
cjgl-2651	1141	9	at	at	ADP
cjgl-2651	1141	10	8	8	NUM
cjgl-2651	1141	11	-	-	SYM
cjgl-2651	1141	12	9	9	NUM
cjgl-2651	1141	13	,	,	PUNCT
cjgl-2651	1141	14	10	10	NUM
cjgl-2651	1141	15	.	.	NOUN
cjgl-2651	1141	16	203	203	NUM
cjgl-2651	1141	17	a	a	DET
cjgl-2651	1141	18	failure	failure	NOUN
cjgl-2651	1141	19	to	to	PART
cjgl-2651	1141	20	so	so	ADV
cjgl-2651	1141	21	include	include	VERB
cjgl-2651	1141	22	such	such	ADJ
cjgl-2651	1141	23	gain	gain	NOUN
cjgl-2651	1141	24	in	in	ADP
cjgl-2651	1141	25	gross	gross	ADJ
cjgl-2651	1141	26	income	income	NOUN
cjgl-2651	1141	27	in	in	ADP
cjgl-2651	1141	28	the	the	DET
cjgl-2651	1141	29	regular	regular	ADJ
cjgl-2651	1141	30	manner	manner	NOUN
cjgl-2651	1141	31	shall	shall	AUX
cjgl-2651	1141	32	be	be	AUX
cjgl-2651	1141	33	deemed	deem	VERB
cjgl-2651	1141	34	to	to	PART
cjgl-2651	1141	35	be	be	AUX
cjgl-2651	1141	36	an	an	DET
cjgl-2651	1141	37	election	election	NOUN
cjgl-2651	1141	38	by	by	ADP
cjgl-2651	1141	39	the	the	DET
cjgl-2651	1141	40	taxpayer	taxpayer	NOUN
cjgl-2651	1141	41	to	to	PART
cjgl-2651	1141	42	have	have	VERB
cjgl-2651	1141	43	such	such	ADJ
cjgl-2651	1141	44	gain	gain	NOUN
cjgl-2651	1141	45	recognized	recognize	VERB
cjgl-2651	1141	46	only	only	ADV
cjgl-2651	1141	47	to	to	ADP
cjgl-2651	1141	48	the	the	DET
cjgl-2651	1141	49	extent	extent	NOUN
cjgl-2651	1141	50	provided	provide	VERB
cjgl-2651	1141	51	in	in	ADP
cjgl-2651	1141	52	subparagraph	subparagraph	NOUN
cjgl-2651	1141	53	(	(	PUNCT
cjgl-2651	1141	54	i	i	NOUN
cjgl-2651	1141	55	)	)	PUNCT
cjgl-2651	1141	56	of	of	ADP
cjgl-2651	1141	57	this	this	DET
cjgl-2651	1141	58	paragraph	paragraph	NOUN
cjgl-2651	1141	59	even	even	ADV
cjgl-2651	1141	60	though	though	SCONJ
cjgl-2651	1141	61	the	the	DET
cjgl-2651	1141	62	details	detail	NOUN
cjgl-2651	1141	63	in	in	ADP
cjgl-2651	1141	64	connection	connection	NOUN
cjgl-2651	1141	65	with	with	ADP
cjgl-2651	1141	66	the	the	DET
cjgl-2651	1141	67	conversin	conversin	NOUN
cjgl-2651	1141	68	are	be	AUX
cjgl-2651	1141	69	not	not	PART
cjgl-2651	1141	70	reported	report	VERB
cjgl-2651	1141	71	in	in	ADP
cjgl-2651	1141	72	such	such	ADJ
cjgl-2651	1141	73	return	return	NOUN
cjgl-2651	1141	74	.	.	PUNCT
cjgl-2651	1142	1	treas	trea	NOUN
cjgl-2651	1142	2	.	.	PUNCT
cjgl-2651	1143	1	reg	reg	PROPN
cjgl-2651	1143	2	.	.	PUNCT
cjgl-2651	1144	1	§	§	PROPN
cjgl-2651	1144	2	1.1	1.1	NUM
cjgl-2651	1144	3	033(a)-2(c)(2	033(a)-2(c)(2	NOUN
cjgl-2651	1144	4	)	)	PUNCT
cjgl-2651	1144	5	(	(	PUNCT
cjgl-2651	1144	6	as	as	SCONJ
cjgl-2651	1144	7	amended	amend	VERB
cjgl-2651	1144	8	in	in	ADP
cjgl-2651	1144	9	1981	1981	NUM
cjgl-2651	1144	10	)	)	PUNCT
cjgl-2651	1144	11	(	(	PUNCT
cjgl-2651	1144	12	emphasis	emphasis	NOUN
cjgl-2651	1144	13	added	add	VERB
cjgl-2651	1144	14	)	)	PUNCT
cjgl-2651	1144	15	.	.	PUNCT
cjgl-2651	1145	1	204	204	NUM
cjgl-2651	1145	2	i.r.c	i.r.c	NOUN
cjgl-2651	1145	3	.	.	PUNCT
cjgl-2651	1146	1	§	§	PROPN
cjgl-2651	1146	2	588	588	NUM
cjgl-2651	1146	3	1(b	1(b	NUM
cjgl-2651	1146	4	)	)	PUNCT
cjgl-2651	1146	5	(	(	PUNCT
cjgl-2651	1146	6	lexis	lexis	VERB
cjgl-2651	1146	7	through	through	ADP
cjgl-2651	1146	8	july	july	PROPN
cjgl-2651	1146	9	2010	2010	NUM
cjgl-2651	1146	10	amendments	amendment	NOUN
cjgl-2651	1146	11	)	)	PUNCT
cjgl-2651	1146	12	.	.	PUNCT
cjgl-2651	1147	1	205	205	NUM
cjgl-2651	1147	2	i.r.s	i.r.	NOUN
cjgl-2651	1147	3	.	.	PUNCT
cjgl-2651	1147	4	form	form	NOUN
cjgl-2651	1147	5	8725	8725	NUM
cjgl-2651	1147	6	:	:	PUNCT
cjgl-2651	1147	7	excise	excise	NOUN
cjgl-2651	1147	8	tax	tax	NOUN
cjgl-2651	1147	9	on	on	ADP
cjgl-2651	1147	10	greenmail	greenmail	NOUN
cjgl-2651	1147	11	(	(	PUNCT
cjgl-2651	1147	12	2008	2008	NUM
cjgl-2651	1147	13	)	)	PUNCT
cjgl-2651	1147	14	.	.	PUNCT
cjgl-2651	1148	1	206	206	NUM
cjgl-2651	1149	1	i	i	PROPN
cjgl-2651	1149	2	d.	d.	PROPN
cjgl-2651	1149	3	columbia	columbia	PROPN
cjgl-2651	1149	4	journal	journal	PROPN
cjgl-2651	1149	5	of	of	ADP
cjgl-2651	1149	6	gender	gender	NOUN
cjgl-2651	1149	7	and	and	CCONJ
cjgl-2651	1149	8	law	law	NOUN
cjgl-2651	1149	9	attribution	attribution	NOUN
cjgl-2651	1149	10	of	of	ADP
cjgl-2651	1149	11	ownership	ownership	NOUN
cjgl-2651	1149	12	rules	rule	NOUN
cjgl-2651	1149	13	play	play	VERB
cjgl-2651	1149	14	a	a	DET
cjgl-2651	1149	15	key	key	ADJ
cjgl-2651	1149	16	role	role	NOUN
cjgl-2651	1149	17	in	in	ADP
cjgl-2651	1149	18	preventing	prevent	VERB
cjgl-2651	1149	19	abuse	abuse	NOUN
cjgl-2651	1149	20	.	.	PUNCT
cjgl-2651	1150	1	207	207	NUM
cjgl-2651	1150	2	accordingly	accordingly	ADV
cjgl-2651	1150	3	,	,	PUNCT
cjgl-2651	1150	4	for	for	ADP
cjgl-2651	1150	5	purposes	purpose	NOUN
cjgl-2651	1150	6	of	of	ADP
cjgl-2651	1150	7	the	the	DET
cjgl-2651	1150	8	subpart	subpart	NOUN
cjgl-2651	1150	9	f	f	PROPN
cjgl-2651	1150	10	rules	rule	NOUN
cjgl-2651	1150	11	,	,	PUNCT
cjgl-2651	1150	12	a	a	DET
cjgl-2651	1150	13	modified	modify	VERB
cjgl-2651	1150	14	version	version	NOUN
cjgl-2651	1150	15	of	of	ADP
cjgl-2651	1150	16	the	the	DET
cjgl-2651	1150	17	§	§	PROPN
cjgl-2651	1150	18	318	318	NUM
cjgl-2651	1150	19	attribution	attribution	NOUN
cjgl-2651	1150	20	rules	rule	NOUN
cjgl-2651	1150	21	applies	apply	VERB
cjgl-2651	1150	22	in	in	ADP
cjgl-2651	1150	23	determining	determine	VERB
cjgl-2651	1150	24	(	(	PUNCT
cjgl-2651	1150	25	1	1	NUM
cjgl-2651	1150	26	)	)	PUNCT
cjgl-2651	1150	27	whether	whether	SCONJ
cjgl-2651	1150	28	a	a	DET
cjgl-2651	1150	29	foreign	foreign	ADJ
cjgl-2651	1150	30	corporation	corporation	NOUN
cjgl-2651	1150	31	qualifies	qualify	VERB
cjgl-2651	1150	32	as	as	ADP
cjgl-2651	1150	33	a	a	DET
cjgl-2651	1150	34	"	"	PUNCT
cjgl-2651	1150	35	controlled	control	VERB
cjgl-2651	1150	36	foreign	foreign	ADJ
cjgl-2651	1150	37	corporation	corporation	NOUN
cjgl-2651	1150	38	,	,	PUNCT
cjgl-2651	1150	39	"	"	PUNCT
cjgl-2651	1150	40	(	(	PUNCT
cjgl-2651	1150	41	2	2	X
cjgl-2651	1150	42	)	)	PUNCT
cjgl-2651	1150	43	whether	whether	SCONJ
cjgl-2651	1150	44	a	a	DET
cjgl-2651	1150	45	taxpayer	taxpayer	NOUN
cjgl-2651	1150	46	will	will	AUX
cjgl-2651	1150	47	be	be	AUX
cjgl-2651	1150	48	classified	classify	VERB
cjgl-2651	1150	49	as	as	ADP
cjgl-2651	1150	50	a	a	DET
cjgl-2651	1150	51	"	"	PUNCT
cjgl-2651	1150	52	u.s	u.s	PROPN
cjgl-2651	1150	53	.	.	PROPN
cjgl-2651	1150	54	shareholder	shareholder	NOUN
cjgl-2651	1150	55	"	"	PUNCT
cjgl-2651	1150	56	of	of	ADP
cjgl-2651	1150	57	that	that	DET
cjgl-2651	1150	58	controlled	control	VERB
cjgl-2651	1150	59	foreign	foreign	ADJ
cjgl-2651	1150	60	corporation	corporation	NOUN
cjgl-2651	1150	61	,	,	PUNCT
cjgl-2651	1150	62	and	and	CCONJ
cjgl-2651	1150	63	(	(	PUNCT
cjgl-2651	1150	64	3	3	X
cjgl-2651	1150	65	)	)	PUNCT
cjgl-2651	1150	66	the	the	DET
cjgl-2651	1150	67	amount	amount	NOUN
cjgl-2651	1150	68	of	of	ADP
cjgl-2651	1150	69	a	a	DET
cjgl-2651	1150	70	u.s	u.s	PROPN
cjgl-2651	1150	71	.	.	PROPN
cjgl-2651	1150	72	shareholder	shareholder	PROPN
cjgl-2651	1150	73	's	's	PART
cjgl-2651	1150	74	income	income	NOUN
cjgl-2651	1150	75	inclusion	inclusion	NOUN
cjgl-2651	1150	76	with	with	ADP
cjgl-2651	1150	77	respect	respect	NOUN
cjgl-2651	1150	78	to	to	ADP
cjgl-2651	1150	79	her	her	PRON
cjgl-2651	1150	80	stock	stock	NOUN
cjgl-2651	1150	81	in	in	ADP
cjgl-2651	1150	82	the	the	DET
cjgl-2651	1150	83	controlled	control	VERB
cjgl-2651	1150	84	foreign	foreign	ADJ
cjgl-2651	1150	85	corporation	corporation	NOUN
cjgl-2651	1150	86	.	.	PUNCT
cjgl-2651	1151	1	208	208	NUM
cjgl-2651	1151	2	the	the	DET
cjgl-2651	1151	3	§	§	PROPN
cjgl-2651	1151	4	267	267	NUM
cjgl-2651	1151	5	attribution	attribution	NOUN
cjgl-2651	1151	6	rules	rule	NOUN
cjgl-2651	1151	7	apply	apply	VERB
cjgl-2651	1151	8	in	in	ADP
cjgl-2651	1151	9	determining	determine	VERB
cjgl-2651	1151	10	whether	whether	SCONJ
cjgl-2651	1151	11	income	income	NOUN
cjgl-2651	1151	12	from	from	ADP
cjgl-2651	1151	13	the	the	DET
cjgl-2651	1151	14	factoring	factoring	NOUN
cjgl-2651	1151	15	of	of	ADP
cjgl-2651	1151	16	a	a	DET
cjgl-2651	1151	17	related	related	ADJ
cjgl-2651	1151	18	person	person	NOUN
cjgl-2651	1151	19	's	's	PART
cjgl-2651	1151	20	receivables	receivables	NOUN
cjgl-2651	1151	21	will	will	AUX
cjgl-2651	1151	22	be	be	AUX
cjgl-2651	1151	23	recharacterized	recharacterize	VERB
cjgl-2651	1151	24	as	as	ADP
cjgl-2651	1151	25	interest	interest	NOUN
cjgl-2651	1151	26	income	income	NOUN
cjgl-2651	1151	27	for	for	ADP
cjgl-2651	1151	28	purposes	purpose	NOUN
cjgl-2651	1151	29	of	of	ADP
cjgl-2651	1151	30	both	both	CCONJ
cjgl-2651	1151	31	the	the	DET
cjgl-2651	1151	32	subpart	subpart	NOUN
cjgl-2651	1151	33	f	f	PROPN
cjgl-2651	1151	34	rules	rule	NOUN
cjgl-2651	1151	35	and	and	CCONJ
cjgl-2651	1151	36	the	the	DET
cjgl-2651	1151	37	foreign	foreign	ADJ
cjgl-2651	1151	38	tax	tax	NOUN
cjgl-2651	1151	39	credit	credit	NOUN
cjgl-2651	1151	40	limitation	limitation	NOUN
cjgl-2651	1151	41	under	under	ADP
cjgl-2651	1151	42	§	§	PROPN
cjgl-2651	1151	43	904.209	904.209	NUM
cjgl-2651	1151	44	in	in	ADP
cjgl-2651	1151	45	addition	addition	NOUN
cjgl-2651	1151	46	,	,	PUNCT
cjgl-2651	1151	47	the	the	DET
cjgl-2651	1151	48	§	§	PROPN
cjgl-2651	1151	49	318	318	NUM
cjgl-2651	1151	50	attribution	attribution	NOUN
cjgl-2651	1151	51	rules	rule	NOUN
cjgl-2651	1151	52	apply	apply	VERB
cjgl-2651	1151	53	to	to	PART
cjgl-2651	1151	54	prevent	prevent	VERB
cjgl-2651	1151	55	taxpayers	taxpayer	NOUN
cjgl-2651	1151	56	from	from	ADP
cjgl-2651	1151	57	circumventing	circumvent	VERB
cjgl-2651	1151	58	the	the	DET
cjgl-2651	1151	59	recognition	recognition	NOUN
cjgl-2651	1151	60	of	of	ADP
cjgl-2651	1151	61	gain	gain	NOUN
cjgl-2651	1151	62	on	on	ADP
cjgl-2651	1151	63	an	an	DET
cjgl-2651	1151	64	outbound	outbound	NOUN
cjgl-2651	1151	65	§	§	NOUN
cjgl-2651	1151	66	351	351	NUM
cjgl-2651	1151	67	exchange	exchange	NOUN
cjgl-2651	1151	68	by	by	ADP
cjgl-2651	1151	69	instead	instead	ADV
cjgl-2651	1151	70	contributing	contribute	VERB
cjgl-2651	1151	71	property	property	NOUN
cjgl-2651	1151	72	to	to	ADP
cjgl-2651	1151	73	the	the	DET
cjgl-2651	1151	74	capital	capital	NOUN
cjgl-2651	1151	75	of	of	ADP
cjgl-2651	1151	76	a	a	DET
cjgl-2651	1151	77	foreign	foreign	ADJ
cjgl-2651	1151	78	corporation	corporation	NOUN
cjgl-2651	1151	79	.	.	PUNCT
cjgl-2651	1152	1	210	210	NUM
cjgl-2651	1152	2	furthermore	furthermore	ADV
cjgl-2651	1152	3	,	,	PUNCT
cjgl-2651	1152	4	both	both	CCONJ
cjgl-2651	1152	5	the	the	DET
cjgl-2651	1152	6	§	§	PROPN
cjgl-2651	1152	7	267	267	NUM
cjgl-2651	1152	8	and	and	CCONJ
cjgl-2651	1152	9	§	§	PROPN
cjgl-2651	1152	10	318	318	NUM
cjgl-2651	1152	11	attribution	attribution	NOUN
cjgl-2651	1152	12	rules	rule	NOUN
cjgl-2651	1152	13	apply	apply	VERB
cjgl-2651	1152	14	in	in	ADP
cjgl-2651	1152	15	determining	determine	VERB
cjgl-2651	1152	16	whether	whether	SCONJ
cjgl-2651	1152	17	certain	certain	ADJ
cjgl-2651	1152	18	income	income	NOUN
cjgl-2651	1152	19	from	from	ADP
cjgl-2651	1152	20	u.s.-owned	u.s.-owned	ADJ
cjgl-2651	1152	21	foreign	foreign	ADJ
cjgl-2651	1152	22	corporations	corporation	NOUN
cjgl-2651	1152	23	should	should	AUX
cjgl-2651	1152	24	be	be	AUX
cjgl-2651	1152	25	recharacterized	recharacterize	VERB
cjgl-2651	1152	26	as	as	ADP
cjgl-2651	1152	27	arising	arise	VERB
cjgl-2651	1152	28	from	from	ADP
cjgl-2651	1152	29	domestic	domestic	ADJ
cjgl-2651	1152	30	sources	source	NOUN
cjgl-2651	1152	31	for	for	ADP
cjgl-2651	1152	32	purposes	purpose	NOUN
cjgl-2651	1152	33	of	of	ADP
cjgl-2651	1152	34	the	the	DET
cjgl-2651	1152	35	foreign	foreign	ADJ
cjgl-2651	1152	36	tax	tax	NOUN
cjgl-2651	1152	37	credit	credit	NOUN
cjgl-2651	1152	38	limitation	limitation	NOUN
cjgl-2651	1152	39	under	under	ADP
cjgl-2651	1152	40	§	§	PROPN
cjgl-2651	1152	41	904.211	904.211	NUM
cjgl-2651	1152	42	nonetheless	nonetheless	ADV
cjgl-2651	1152	43	,	,	PUNCT
cjgl-2651	1152	44	§	§	PROPN
cjgl-2651	1152	45	§	§	PROPN
cjgl-2651	1152	46	6038	6038	NUM
cjgl-2651	1152	47	and	and	CCONJ
cjgl-2651	1152	48	6046	6046	NUM
cjgl-2651	1152	49	require	require	VERB
cjgl-2651	1152	50	only	only	ADV
cjgl-2651	1152	51	limited	limited	ADJ
cjgl-2651	1152	52	information	information	NOUN
cjgl-2651	1152	53	reporting	reporting	NOUN
cjgl-2651	1152	54	by	by	ADP
cjgl-2651	1152	55	shareholders	shareholder	NOUN
cjgl-2651	1152	56	of	of	ADP
cjgl-2651	1152	57	foreign	foreign	ADJ
cjgl-2651	1152	58	corporations	corporation	NOUN
cjgl-2651	1152	59	regarding	regard	VERB
cjgl-2651	1152	60	their	their	PRON
cjgl-2651	1152	61	ownership	ownership	NOUN
cjgl-2651	1152	62	of	of	ADP
cjgl-2651	1152	63	those	those	DET
cjgl-2651	1152	64	corporations	corporation	NOUN
cjgl-2651	1152	65	.	.	PUNCT
cjgl-2651	1153	1	2	2	NUM
cjgl-2651	1153	2	12	12	NUM
cjgl-2651	1153	3	section	section	NOUN
cjgl-2651	1153	4	6038	6038	NUM
cjgl-2651	1153	5	requires	require	VERB
cjgl-2651	1153	6	information	information	NOUN
cjgl-2651	1153	7	reporting	report	VERB
cjgl-2651	1153	8	only	only	ADV
cjgl-2651	1153	9	by	by	ADP
cjgl-2651	1153	10	u.s	u.s	PROPN
cjgl-2651	1153	11	.	.	PROPN
cjgl-2651	1153	12	controlling	control	VERB
cjgl-2651	1153	13	shareholders	shareholder	NOUN
cjgl-2651	1153	14	(	(	PUNCT
cjgl-2651	1153	15	i.e.	i.e.	X
cjgl-2651	1153	16	,	,	PUNCT
cjgl-2651	1153	17	those	those	PRON
cjgl-2651	1153	18	who	who	PRON
cjgl-2651	1153	19	own	own	VERB
cjgl-2651	1153	20	more	more	ADJ
cjgl-2651	1153	21	than	than	ADP
cjgl-2651	1153	22	50	50	NUM
cjgl-2651	1153	23	%	%	NOUN
cjgl-2651	1153	24	of	of	ADP
cjgl-2651	1153	25	the	the	DET
cjgl-2651	1153	26	total	total	ADJ
cjgl-2651	1153	27	combined	combined	ADJ
cjgl-2651	1153	28	voting	voting	NOUN
cjgl-2651	1153	29	power	power	NOUN
cjgl-2651	1153	30	or	or	CCONJ
cjgl-2651	1153	31	total	total	ADJ
cjgl-2651	1153	32	value	value	NOUN
cjgl-2651	1153	33	of	of	ADP
cjgl-2651	1153	34	the	the	DET
cjgl-2651	1153	35	foreign	foreign	ADJ
cjgl-2651	1153	36	corporation	corporation	NOUN
cjgl-2651	1153	37	207	207	NUM
cjgl-2651	1153	38	given	give	VERB
cjgl-2651	1153	39	the	the	DET
cjgl-2651	1153	40	unique	unique	ADJ
cjgl-2651	1153	41	administrative	administrative	ADJ
cjgl-2651	1153	42	issues	issue	NOUN
cjgl-2651	1153	43	raised	raise	VERB
cjgl-2651	1153	44	by	by	ADP
cjgl-2651	1153	45	taxing	tax	VERB
cjgl-2651	1153	46	nonresident	nonresident	ADJ
cjgl-2651	1153	47	aliens	alien	NOUN
cjgl-2651	1153	48	and	and	CCONJ
cjgl-2651	1153	49	other	other	ADJ
cjgl-2651	1153	50	foreign	foreign	ADJ
cjgl-2651	1153	51	persons	person	NOUN
cjgl-2651	1153	52	,	,	PUNCT
cjgl-2651	1153	53	i	i	PRON
cjgl-2651	1153	54	have	have	AUX
cjgl-2651	1153	55	confined	confine	VERB
cjgl-2651	1153	56	my	my	PRON
cjgl-2651	1153	57	discussion	discussion	NOUN
cjgl-2651	1153	58	here	here	ADV
cjgl-2651	1153	59	to	to	ADP
cjgl-2651	1153	60	the	the	DET
cjgl-2651	1153	61	portions	portion	NOUN
cjgl-2651	1153	62	of	of	ADP
cjgl-2651	1153	63	the	the	DET
cjgl-2651	1153	64	u.s	u.s	PROPN
cjgl-2651	1153	65	.	.	PROPN
cjgl-2651	1153	66	international	international	ADJ
cjgl-2651	1153	67	tax	tax	NOUN
cjgl-2651	1153	68	regime	regime	NOUN
cjgl-2651	1153	69	that	that	PRON
cjgl-2651	1153	70	concern	concern	VERB
cjgl-2651	1153	71	the	the	DET
cjgl-2651	1153	72	foreign	foreign	ADJ
cjgl-2651	1153	73	activities	activity	NOUN
cjgl-2651	1153	74	of	of	ADP
cjgl-2651	1153	75	u.s	u.s	PROPN
cjgl-2651	1153	76	.	.	PROPN
cjgl-2651	1153	77	persons	person	NOUN
cjgl-2651	1153	78	.	.	PUNCT
cjgl-2651	1154	1	see	see	VERB
cjgl-2651	1154	2	2	2	NUM
cjgl-2651	1154	3	joel	joel	PROPN
cjgl-2651	1154	4	d.	d.	PROPN
cjgl-2651	1154	5	kuntz	kuntz	PROPN
cjgl-2651	1154	6	robert	robert	PROPN
cjgl-2651	1154	7	j.	j.	PROPN
cjgl-2651	1154	8	peront	peront	PROPN
cjgl-2651	1154	9	,	,	PUNCT
cjgl-2651	1154	10	u.s	u.s	PROPN
cjgl-2651	1154	11	.	.	PROPN
cjgl-2651	1154	12	international	international	PROPN
cjgl-2651	1154	13	taxation	taxation	NOUN
cjgl-2651	1154	14	c2.01	c2.01	PROPN
cjgl-2651	1154	15	(	(	PUNCT
cjgl-2651	1154	16	2005	2005	NUM
cjgl-2651	1154	17	)	)	PUNCT
cjgl-2651	1154	18	.	.	PUNCT
cjgl-2651	1155	1	208	208	NUM
cjgl-2651	1155	2	i.r.c	i.r.c	NOUN
cjgl-2651	1155	3	.	.	PUNCT
cjgl-2651	1156	1	§	§	PROPN
cjgl-2651	1156	2	§	§	PROPN
cjgl-2651	1156	3	95	95	NUM
cjgl-2651	1156	4	1(b	1(b	NUM
cjgl-2651	1156	5	)	)	PUNCT
cjgl-2651	1156	6	,	,	PUNCT
cjgl-2651	1156	7	954(d)(3	954(d)(3	NUM
cjgl-2651	1156	8	)	)	PUNCT
cjgl-2651	1156	9	,	,	PUNCT
cjgl-2651	1156	10	956(c)(2	956(c)(2	NUM
cjgl-2651	1156	11	)	)	PUNCT
cjgl-2651	1156	12	,	,	PUNCT
cjgl-2651	1156	13	957	957	NUM
cjgl-2651	1156	14	,	,	PUNCT
cjgl-2651	1156	15	958(b	958(b	PROPN
cjgl-2651	1156	16	)	)	PUNCT
cjgl-2651	1156	17	.	.	PUNCT
cjgl-2651	1157	1	209	209	NUM
cjgl-2651	1157	2	1d	1d	NUM
cjgl-2651	1157	3	.	.	PUNCT
cjgl-2651	1158	1	§	§	PROPN
cjgl-2651	1158	2	864(d	864(d	PROPN
cjgl-2651	1158	3	)	)	PUNCT
cjgl-2651	1158	4	.	.	PUNCT
cjgl-2651	1159	1	210	210	NUM
cjgl-2651	1159	2	1(1	1(1	NUM
cjgl-2651	1159	3	.	.	PUNCT
cjgl-2651	1160	1	§	§	PROPN
cjgl-2651	1160	2	367(c)(2	367(c)(2	PROPN
cjgl-2651	1160	3	)	)	PUNCT
cjgl-2651	1160	4	.	.	PUNCT
cjgl-2651	1161	1	211	211	NUM
cjgl-2651	1161	2	i.	i.	NOUN
cjgl-2651	1161	3	§	§	PROPN
cjgl-2651	1161	4	904(h	904(h	PROPN
cjgl-2651	1161	5	)	)	PUNCT
cjgl-2651	1161	6	.	.	PUNCT
cjgl-2651	1162	1	212	212	NUM
cjgl-2651	1163	1	i	i	PRON
cjgl-2651	1163	2	d.	d.	PROPN
cjgl-2651	1163	3	§	§	PROPN
cjgl-2651	1163	4	6038(a	6038(a	ADP
cjgl-2651	1163	5	)	)	PUNCT
cjgl-2651	1163	6	.	.	PUNCT
cjgl-2651	1164	1	columbia	columbia	PROPN
cjgl-2651	1164	2	journal	journal	PROPN
cjgl-2651	1164	3	of	of	ADP
cjgl-2651	1164	4	gender	gender	NOUN
cjgl-2651	1164	5	and	and	CCONJ
cjgl-2651	1164	6	law	law	NOUN
cjgl-2651	1164	7	for	for	ADP
cjgl-2651	1164	8	an	an	DET
cjgl-2651	1164	9	uninterrupted	uninterrupted	ADJ
cjgl-2651	1164	10	period	period	NOUN
cjgl-2651	1164	11	of	of	ADP
cjgl-2651	1164	12	30	30	NUM
cjgl-2651	1164	13	days	day	NOUN
cjgl-2651	1164	14	during	during	ADP
cjgl-2651	1164	15	the	the	DET
cjgl-2651	1164	16	year),213	year),213	PROPN
cjgl-2651	1164	17	and	and	CCONJ
cjgl-2651	1164	18	§	§	PROPN
cjgl-2651	1164	19	6046	6046	NUM
cjgl-2651	1164	20	requires	require	VERB
cjgl-2651	1164	21	information	information	NOUN
cjgl-2651	1164	22	reporting	report	VERB
cjgl-2651	1164	23	only	only	ADV
cjgl-2651	1164	24	by	by	ADP
cjgl-2651	1164	25	those	those	DET
cjgl-2651	1164	26	u.s	u.s	PROPN
cjgl-2651	1164	27	.	.	PROPN
cjgl-2651	1164	28	shareholders	shareholder	NOUN
cjgl-2651	1164	29	of	of	ADP
cjgl-2651	1164	30	a	a	DET
cjgl-2651	1164	31	foreign	foreign	ADJ
cjgl-2651	1164	32	corporation	corporation	NOUN
cjgl-2651	1164	33	who	who	PRON
cjgl-2651	1164	34	experience	experience	VERB
cjgl-2651	1164	35	a	a	DET
cjgl-2651	1164	36	significant	significant	ADJ
cjgl-2651	1164	37	change	change	NOUN
cjgl-2651	1164	38	in	in	ADP
cjgl-2651	1164	39	their	their	PRON
cjgl-2651	1164	40	stock	stock	NOUN
cjgl-2651	1164	41	ownership	ownership	NOUN
cjgl-2651	1164	42	(	(	PUNCT
cjgl-2651	1164	43	i.e.	i.e.	X
cjgl-2651	1164	44	,	,	PUNCT
cjgl-2651	1164	45	an	an	DET
cjgl-2651	1164	46	acquisition	acquisition	NOUN
cjgl-2651	1164	47	or	or	CCONJ
cjgl-2651	1164	48	disposition	disposition	NOUN
cjgl-2651	1164	49	of	of	ADP
cjgl-2651	1164	50	stock	stock	NOUN
cjgl-2651	1164	51	that	that	PRON
cjgl-2651	1164	52	causes	cause	VERB
cjgl-2651	1164	53	them	they	PRON
cjgl-2651	1164	54	to	to	PART
cjgl-2651	1164	55	move	move	VERB
cjgl-2651	1164	56	across	across	ADP
cjgl-2651	1164	57	the	the	DET
cjgl-2651	1164	58	threshold	threshold	NOUN
cjgl-2651	1164	59	of	of	ADP
cjgl-2651	1164	60	10	10	NUM
cjgl-2651	1164	61	%	%	NOUN
cjgl-2651	1164	62	ownership	ownership	NOUN
cjgl-2651	1164	63	or	or	CCONJ
cjgl-2651	1164	64	,	,	PUNCT
cjgl-2651	1164	65	for	for	ADP
cjgl-2651	1164	66	a	a	DET
cjgl-2651	1164	67	shareholder	shareholder	NOUN
cjgl-2651	1164	68	already	already	ADV
cjgl-2651	1164	69	above	above	ADP
cjgl-2651	1164	70	that	that	DET
cjgl-2651	1164	71	threshold	threshold	NOUN
cjgl-2651	1164	72	,	,	PUNCT
cjgl-2651	1164	73	an	an	DET
cjgl-2651	1164	74	acquisition	acquisition	NOUN
cjgl-2651	1164	75	of	of	ADP
cjgl-2651	1164	76	an	an	DET
cjgl-2651	1164	77	additional	additional	ADJ
cjgl-2651	1164	78	10	10	NUM
cjgl-2651	1164	79	%	%	NOUN
cjgl-2651	1164	80	or	or	CCONJ
cjgl-2651	1164	81	greater	great	ADJ
cjgl-2651	1164	82	block	block	NOUN
cjgl-2651	1164	83	of	of	ADP
cjgl-2651	1164	84	stock	stock	NOUN
cjgl-2651	1164	85	in	in	ADP
cjgl-2651	1164	86	the	the	DET
cjgl-2651	1164	87	foreign	foreign	ADJ
cjgl-2651	1164	88	corporation	corporation	NOUN
cjgl-2651	1164	89	)	)	PUNCT
cjgl-2651	1164	90	.	.	PUNCT
cjgl-2651	1165	1	214	214	NUM
cjgl-2651	1165	2	this	this	DET
cjgl-2651	1165	3	limited	limited	ADJ
cjgl-2651	1165	4	group	group	NOUN
cjgl-2651	1165	5	of	of	ADP
cjgl-2651	1165	6	shareholders	shareholder	NOUN
cjgl-2651	1165	7	must	must	AUX
cjgl-2651	1165	8	report	report	VERB
cjgl-2651	1165	9	the	the	DET
cjgl-2651	1165	10	name	name	NOUN
cjgl-2651	1165	11	,	,	PUNCT
cjgl-2651	1165	12	address	address	NOUN
cjgl-2651	1165	13	,	,	PUNCT
cjgl-2651	1165	14	and	and	CCONJ
cjgl-2651	1165	15	identifying	identify	VERB
cjgl-2651	1165	16	number	number	NOUN
cjgl-2651	1165	17	of	of	ADP
cjgl-2651	1165	18	all	all	DET
cjgl-2651	1165	19	u.s	u.s	PROPN
cjgl-2651	1165	20	.	.	PROPN
cjgl-2651	1165	21	10	10	NUM
cjgl-2651	1165	22	%	%	NOUN
cjgl-2651	1165	23	shareholders	shareholder	NOUN
cjgl-2651	1165	24	of	of	ADP
cjgl-2651	1165	25	the	the	DET
cjgl-2651	1165	26	foreign	foreign	ADJ
cjgl-2651	1165	27	corporation	corporation	NOUN
cjgl-2651	1165	28	along	along	ADP
cjgl-2651	1165	29	with	with	ADP
cjgl-2651	1165	30	information	information	NOUN
cjgl-2651	1165	31	regarding	regard	VERB
cjgl-2651	1165	32	the	the	DET
cjgl-2651	1165	33	u.s	u.s	PROPN
cjgl-2651	1165	34	.	.	PROPN
cjgl-2651	1165	35	10	10	NUM
cjgl-2651	1165	36	%	%	NOUN
cjgl-2651	1165	37	shareholders	shareholder	NOUN
cjgl-2651	1165	38	'	'	PART
cjgl-2651	1165	39	ownership	ownership	NOUN
cjgl-2651	1165	40	of	of	ADP
cjgl-2651	1165	41	stock	stock	NOUN
cjgl-2651	1165	42	in	in	ADP
cjgl-2651	1165	43	the	the	DET
cjgl-2651	1165	44	foreign	foreign	ADJ
cjgl-2651	1165	45	corporation	corporation	NOUN
cjgl-2651	1165	46	and	and	CCONJ
cjgl-2651	1165	47	share	share	NOUN
cjgl-2651	1165	48	of	of	ADP
cjgl-2651	1165	49	corporate	corporate	ADJ
cjgl-2651	1165	50	income	income	NOUN
cjgl-2651	1165	51	subject	subject	ADJ
cjgl-2651	1165	52	to	to	ADP
cjgl-2651	1165	53	current	current	ADJ
cjgl-2651	1165	54	inclusion	inclusion	NOUN
cjgl-2651	1165	55	under	under	ADP
cjgl-2651	1165	56	the	the	DET
cjgl-2651	1165	57	controlled	control	VERB
cjgl-2651	1165	58	foreign	foreign	ADJ
cjgl-2651	1165	59	corporation	corporation	NOUN
cjgl-2651	1165	60	rules	rule	NOUN
cjgl-2651	1165	61	.	.	PUNCT
cjgl-2651	1166	1	215	215	NUM
cjgl-2651	1166	2	even	even	ADV
cjgl-2651	1166	3	though	though	SCONJ
cjgl-2651	1166	4	§	§	PROPN
cjgl-2651	1166	5	§	§	PROPN
cjgl-2651	1166	6	6038	6038	NUM
cjgl-2651	1166	7	and	and	CCONJ
cjgl-2651	1166	8	6046	6046	NUM
cjgl-2651	1166	9	both	both	PRON
cjgl-2651	1166	10	employ	employ	VERB
cjgl-2651	1166	11	constructive	constructive	ADJ
cjgl-2651	1166	12	ownership	ownership	NOUN
cjgl-2651	1166	13	rules	rule	NOUN
cjgl-2651	1166	14	in	in	ADP
cjgl-2651	1166	15	determining	determine	VERB
cjgl-2651	1166	16	which	which	PRON
cjgl-2651	1166	17	shareholders	shareholder	NOUN
cjgl-2651	1166	18	are	be	AUX
cjgl-2651	1166	19	subject	subject	ADJ
cjgl-2651	1166	20	to	to	ADP
cjgl-2651	1166	21	these	these	DET
cjgl-2651	1166	22	reporting	reporting	NOUN
cjgl-2651	1166	23	requirements	requirement	NOUN
cjgl-2651	1166	24	216	216	NUM
cjgl-2651	1166	25	and	and	CCONJ
cjgl-2651	1166	26	,	,	PUNCT
cjgl-2651	1166	27	as	as	SCONJ
cjgl-2651	1166	28	mentioned	mention	VERB
cjgl-2651	1166	29	above	above	ADV
cjgl-2651	1166	30	,	,	PUNCT
cjgl-2651	1166	31	attribution	attribution	NOUN
cjgl-2651	1166	32	rules	rule	NOUN
cjgl-2651	1166	33	play	play	VERB
cjgl-2651	1166	34	an	an	DET
cjgl-2651	1166	35	important	important	ADJ
cjgl-2651	1166	36	role	role	NOUN
cjgl-2651	1166	37	in	in	ADP
cjgl-2651	1166	38	the	the	DET
cjgl-2651	1166	39	operation	operation	NOUN
cjgl-2651	1166	40	of	of	ADP
cjgl-2651	1166	41	the	the	DET
cjgl-2651	1166	42	substantive	substantive	ADJ
cjgl-2651	1166	43	controlled	control	VERB
cjgl-2651	1166	44	foreign	foreign	ADJ
cjgl-2651	1166	45	corporation	corporation	NOUN
cjgl-2651	1166	46	rules	rule	NOUN
cjgl-2651	1166	47	and	and	CCONJ
cjgl-2651	1166	48	the	the	DET
cjgl-2651	1166	49	rules	rule	NOUN
cjgl-2651	1166	50	regarding	regard	VERB
cjgl-2651	1166	51	outbound	outbound	ADJ
cjgl-2651	1166	52	contributions	contribution	NOUN
cjgl-2651	1166	53	to	to	ADP
cjgl-2651	1166	54	the	the	DET
cjgl-2651	1166	55	capital	capital	NOUN
cjgl-2651	1166	56	of	of	ADP
cjgl-2651	1166	57	foreign	foreign	ADJ
cjgl-2651	1166	58	corporations	corporation	NOUN
cjgl-2651	1166	59	,	,	PUNCT
cjgl-2651	1166	60	no	no	DET
cjgl-2651	1166	61	reporting	reporting	NOUN
cjgl-2651	1166	62	is	be	AUX
cjgl-2651	1166	63	required	require	VERB
cjgl-2651	1166	64	with	with	ADP
cjgl-2651	1166	65	respect	respect	NOUN
cjgl-2651	1166	66	to	to	ADP
cjgl-2651	1166	67	constructive	constructive	ADJ
cjgl-2651	1166	68	ownership	ownership	NOUN
cjgl-2651	1166	69	of	of	ADP
cjgl-2651	1166	70	any	any	DET
cjgl-2651	1166	71	u.s	u.s	PROPN
cjgl-2651	1166	72	.	.	PROPN
cjgl-2651	1166	73	shareholder	shareholder	NOUN
cjgl-2651	1166	74	of	of	ADP
cjgl-2651	1166	75	the	the	DET
cjgl-2651	1166	76	foreign	foreign	ADJ
cjgl-2651	1166	77	corporation	corporation	NOUN
cjgl-2651	1166	78	.	.	PUNCT
cjgl-2651	1167	1	reporting	reporting	NOUN
cjgl-2651	1167	2	is	be	AUX
cjgl-2651	1167	3	required	require	VERB
cjgl-2651	1167	4	only	only	ADV
cjgl-2651	1167	5	with	with	ADP
cjgl-2651	1167	6	respect	respect	NOUN
cjgl-2651	1167	7	to	to	ADP
cjgl-2651	1167	8	u.s	u.s	PROPN
cjgl-2651	1167	9	.	.	PROPN
cjgl-2651	1167	10	shareholders	shareholder	NOUN
cjgl-2651	1167	11	who	who	PRON
cjgl-2651	1167	12	directly	directly	ADV
cjgl-2651	1167	13	or	or	CCONJ
cjgl-2651	1167	14	indirectly	indirectly	ADV
cjgl-2651	1167	15	own	own	ADJ
cjgl-2651	1167	16	10	10	NUM
cjgl-2651	1167	17	%	%	NOUN
cjgl-2651	1167	18	or	or	CCONJ
cjgl-2651	1167	19	more	more	ADJ
cjgl-2651	1167	20	(	(	PUNCT
cjgl-2651	1167	21	measured	measure	VERB
cjgl-2651	1167	22	by	by	ADP
cjgl-2651	1167	23	vote	vote	NOUN
cjgl-2651	1167	24	or	or	CCONJ
cjgl-2651	1167	25	value	value	NOUN
cjgl-2651	1167	26	)	)	PUNCT
cjgl-2651	1167	27	of	of	ADP
cjgl-2651	1167	28	the	the	DET
cjgl-2651	1167	29	stock	stock	NOUN
cjgl-2651	1167	30	of	of	ADP
cjgl-2651	1167	31	the	the	DET
cjgl-2651	1167	32	foreign	foreign	ADJ
cjgl-2651	1167	33	corporation	corporation	NOUN
cjgl-2651	1167	34	.	.	PUNCT
cjgl-2651	1168	1	217	217	NUM
cjgl-2651	1168	2	213	213	NUM
cjgl-2651	1168	3	i	i	PRON
cjgl-2651	1168	4	d.	d.	PROPN
cjgl-2651	1168	5	§	§	PROPN
cjgl-2651	1168	6	6038(a	6038(a	ADP
cjgl-2651	1168	7	)	)	PUNCT
cjgl-2651	1168	8	,	,	PUNCT
cjgl-2651	1168	9	(	(	PUNCT
cjgl-2651	1168	10	c)(2	c)(2	NOUN
cjgl-2651	1168	11	)	)	PUNCT
cjgl-2651	1168	12	.	.	PUNCT
cjgl-2651	1169	1	214	214	NUM
cjgl-2651	1170	1	i	i	PRON
cjgl-2651	1170	2	d.	d.	PROPN
cjgl-2651	1170	3	§	§	PROPN
cjgl-2651	1170	4	6046(a)(1)(b	6046(a)(1)(b	PROPN
cjgl-2651	1170	5	)	)	PUNCT
cjgl-2651	1170	6	;	;	PUNCT
cjgl-2651	1170	7	see	see	VERB
cjgl-2651	1170	8	treas	treas	PROPN
cjgl-2651	1170	9	.	.	PUNCT
cjgl-2651	1171	1	reg	reg	PROPN
cjgl-2651	1171	2	.	.	PUNCT
cjgl-2651	1172	1	§	§	PROPN
cjgl-2651	1172	2	1.6046	1.6046	NUM
cjgl-2651	1172	3	-	-	SYM
cjgl-2651	1172	4	1(c)(1	1(c)(1	NUM
cjgl-2651	1172	5	)	)	PUNCT
cjgl-2651	1172	6	(	(	PUNCT
cjgl-2651	1172	7	as	as	SCONJ
cjgl-2651	1172	8	amended	amend	VERB
cjgl-2651	1172	9	in	in	ADP
cjgl-2651	1172	10	2008	2008	NUM
cjgl-2651	1172	11	)	)	PUNCT
cjgl-2651	1172	12	.	.	PUNCT
cjgl-2651	1173	1	215	215	NUM
cjgl-2651	1173	2	treas	trea	NOUN
cjgl-2651	1173	3	.	.	PUNCT
cjgl-2651	1174	1	reg	reg	PROPN
cjgl-2651	1174	2	.	.	PUNCT
cjgl-2651	1175	1	§	§	PROPN
cjgl-2651	1175	2	§	§	PROPN
cjgl-2651	1175	3	1.6038	1.6038	NUM
cjgl-2651	1175	4	-	-	PUNCT
cjgl-2651	1175	5	2(a)(2	2(a)(2	NOUN
cjgl-2651	1175	6	)	)	PUNCT
cjgl-2651	1175	7	,	,	PUNCT
cjgl-2651	1175	8	(	(	PUNCT
cjgl-2651	1175	9	0(9	0(9	NUM
cjgl-2651	1175	10	)	)	PUNCT
cjgl-2651	1175	11	(	(	PUNCT
cjgl-2651	1175	12	as	as	SCONJ
cjgl-2651	1175	13	amended	amend	VERB
cjgl-2651	1175	14	in	in	ADP
cjgl-2651	1175	15	2008	2008	NUM
cjgl-2651	1175	16	)	)	PUNCT
cjgl-2651	1175	17	,	,	PUNCT
cjgl-2651	1175	18	1.6046	1.6046	NUM
cjgl-2651	1175	19	-	-	SYM
cjgl-2651	1175	20	1(b)(14	1(b)(14	NUM
cjgl-2651	1175	21	)	)	PUNCT
cjgl-2651	1175	22	,	,	PUNCT
cjgl-2651	1175	23	(	(	PUNCT
cjgl-2651	1175	24	c)(3)(i	c)(3)(i	NOUN
cjgl-2651	1175	25	)	)	PUNCT
cjgl-2651	1175	26	(	(	PUNCT
cjgl-2651	1175	27	as	as	SCONJ
cjgl-2651	1175	28	amended	amend	VERB
cjgl-2651	1175	29	in	in	ADP
cjgl-2651	1175	30	2008	2008	NUM
cjgl-2651	1175	31	)	)	PUNCT
cjgl-2651	1175	32	;	;	PUNCT
cjgl-2651	1175	33	i.r.s	i.r.s	PROPN
cjgl-2651	1175	34	.	.	PUNCT
cjgl-2651	1176	1	form	form	PROPN
cjgl-2651	1176	2	5471	5471	NUM
cjgl-2651	1176	3	:	:	PUNCT
cjgl-2651	1176	4	information	information	NOUN
cjgl-2651	1176	5	return	return	NOUN
cjgl-2651	1176	6	of	of	ADP
cjgl-2651	1176	7	u.s	u.s	PROPN
cjgl-2651	1176	8	.	.	PROPN
cjgl-2651	1176	9	persons	person	NOUN
cjgl-2651	1176	10	with	with	ADP
cjgl-2651	1176	11	respect	respect	NOUN
cjgl-2651	1176	12	to	to	ADP
cjgl-2651	1176	13	certain	certain	ADJ
cjgl-2651	1176	14	foreign	foreign	ADJ
cjgl-2651	1176	15	corporations	corporation	NOUN
cjgl-2651	1176	16	,	,	PUNCT
cjgl-2651	1176	17	at	at	ADP
cjgl-2651	1176	18	2	2	NUM
cjgl-2651	1176	19	sched	sche	VERB
cjgl-2651	1176	20	.	.	PUNCT
cjgl-2651	1177	1	b	b	X
cjgl-2651	1177	2	(	(	PUNCT
cjgl-2651	1177	3	2007	2007	NUM
cjgl-2651	1177	4	)	)	PUNCT
cjgl-2651	1177	5	.	.	PUNCT
cjgl-2651	1178	1	216	216	NUM
cjgl-2651	1178	2	i.r.c	i.r.c	NOUN
cjgl-2651	1178	3	§	§	PROPN
cjgl-2651	1178	4	§	§	PROPN
cjgl-2651	1178	5	6038(c)(2	6038(c)(2	NOUN
cjgl-2651	1178	6	)	)	PUNCT
cjgl-2651	1178	7	,	,	PUNCT
cjgl-2651	1178	8	6046(c	6046(c	NUM
cjgl-2651	1178	9	)	)	PUNCT
cjgl-2651	1178	10	.	.	PUNCT
cjgl-2651	1179	1	217	217	NUM
cjgl-2651	1179	2	i.r.s	i.r.	NOUN
cjgl-2651	1179	3	.	.	PUNCT
cjgl-2651	1180	1	instructions	instruction	NOUN
cjgl-2651	1180	2	for	for	ADP
cjgl-2651	1180	3	form	form	NOUN
cjgl-2651	1180	4	5471	5471	NUM
cjgl-2651	1180	5	,	,	PUNCT
cjgl-2651	1180	6	at	at	ADP
cjgl-2651	1180	7	5	5	NUM
cjgl-2651	1180	8	(	(	PUNCT
cjgl-2651	1180	9	2009	2009	NUM
cjgl-2651	1180	10	)	)	PUNCT
cjgl-2651	1181	1	[	[	X
cjgl-2651	1181	2	hereinafter	hereinafter	NOUN
cjgl-2651	1181	3	form	form	NOUN
cjgl-2651	1181	4	5471	5471	NUM
cjgl-2651	1181	5	instructions	instruction	NOUN
cjgl-2651	1181	6	]	]	PUNCT
cjgl-2651	1181	7	;	;	PUNCT
cjgl-2651	1181	8	see	see	VERB
cjgl-2651	1181	9	i.r.c	i.r.c	NOUN
cjgl-2651	1181	10	.	.	PUNCT
cjgl-2651	1182	1	§	§	PROPN
cjgl-2651	1182	2	6046(c	6046(c	PROPN
cjgl-2651	1182	3	)	)	PUNCT
cjgl-2651	1182	4	(	(	PUNCT
cjgl-2651	1182	5	indicating	indicate	VERB
cjgl-2651	1182	6	that	that	SCONJ
cjgl-2651	1182	7	constructive	constructive	ADJ
cjgl-2651	1182	8	ownership	ownership	NOUN
cjgl-2651	1182	9	is	be	AUX
cjgl-2651	1182	10	to	to	PART
cjgl-2651	1182	11	be	be	AUX
cjgl-2651	1182	12	taken	take	VERB
cjgl-2651	1182	13	into	into	ADP
cjgl-2651	1182	14	account	account	NOUN
cjgl-2651	1182	15	only	only	ADV
cjgl-2651	1182	16	for	for	ADP
cjgl-2651	1182	17	purposes	purpose	NOUN
cjgl-2651	1182	18	of	of	ADP
cjgl-2651	1182	19	§	§	PROPN
cjgl-2651	1182	20	6046(a	6046(a	NUM
cjgl-2651	1182	21	)	)	PUNCT
cjgl-2651	1182	22	)	)	PUNCT
cjgl-2651	1182	23	;	;	PUNCT
cjgl-2651	1183	1	treas	treas	PROPN
cjgl-2651	1183	2	.	.	PUNCT
cjgl-2651	1184	1	reg	reg	PROPN
cjgl-2651	1184	2	.	.	PUNCT
cjgl-2651	1185	1	§	§	PROPN
cjgl-2651	1185	2	§	§	PROPN
cjgl-2651	1185	3	1.6038	1.6038	NUM
cjgl-2651	1185	4	-	-	SYM
cjgl-2651	1185	5	2(c	2(c	NUM
cjgl-2651	1185	6	)	)	PUNCT
cjgl-2651	1185	7	(	(	PUNCT
cjgl-2651	1185	8	flush	flush	ADJ
cjgl-2651	1185	9	language	language	NOUN
cjgl-2651	1185	10	)	)	PUNCT
cjgl-2651	1185	11	,	,	PUNCT
cjgl-2651	1185	12	(	(	PUNCT
cjgl-2651	1185	13	0(9	0(9	NUM
cjgl-2651	1185	14	)	)	PUNCT
cjgl-2651	1185	15	(	(	PUNCT
cjgl-2651	1185	16	as	as	SCONJ
cjgl-2651	1185	17	amended	amend	VERB
cjgl-2651	1185	18	in	in	ADP
cjgl-2651	1185	19	2008	2008	NUM
cjgl-2651	1185	20	)	)	PUNCT
cjgl-2651	1185	21	(	(	PUNCT
cjgl-2651	1185	22	indicating	indicate	VERB
cjgl-2651	1185	23	that	that	SCONJ
cjgl-2651	1185	24	constructive	constructive	ADJ
cjgl-2651	1185	25	ownership	ownership	NOUN
cjgl-2651	1185	26	rules	rule	NOUN
cjgl-2651	1185	27	apply	apply	VERB
cjgl-2651	1185	28	only	only	ADV
cjgl-2651	1185	29	for	for	ADP
cjgl-2651	1185	30	purposes	purpose	NOUN
cjgl-2651	1185	31	of	of	ADP
cjgl-2651	1185	32	determining	determine	VERB
cjgl-2651	1185	33	whether	whether	SCONJ
cjgl-2651	1185	34	the	the	DET
cjgl-2651	1185	35	reporting	reporting	NOUN
cjgl-2651	1185	36	threshold	threshold	NOUN
cjgl-2651	1185	37	has	have	AUX
cjgl-2651	1185	38	been	be	AUX
cjgl-2651	1185	39	met	meet	VERB
cjgl-2651	1185	40	)	)	PUNCT
cjgl-2651	1185	41	;	;	PUNCT
cjgl-2651	1185	42	1.6046	1.6046	NUM
cjgl-2651	1185	43	-	-	SYM
cjgl-2651	1185	44	1(b)(14	1(b)(14	NUM
cjgl-2651	1185	45	)	)	PUNCT
cjgl-2651	1185	46	,	,	PUNCT
cjgl-2651	1185	47	(	(	PUNCT
cjgl-2651	1185	48	c)(3)(i	c)(3)(i	NOUN
cjgl-2651	1185	49	)	)	PUNCT
cjgl-2651	1185	50	(	(	PUNCT
cjgl-2651	1185	51	as	as	SCONJ
cjgl-2651	1185	52	amended	amend	VERB
cjgl-2651	1185	53	in	in	ADP
cjgl-2651	1185	54	2008	2008	NUM
cjgl-2651	1185	55	)	)	PUNCT
cjgl-2651	1185	56	(	(	PUNCT
cjgl-2651	1185	57	speaking	speak	VERB
cjgl-2651	1185	58	in	in	ADP
cjgl-2651	1185	59	terms	term	NOUN
cjgl-2651	1185	60	of	of	ADP
cjgl-2651	1185	61	"	"	PUNCT
cjgl-2651	1185	62	actual	actual	ADJ
cjgl-2651	1185	63	"	"	PUNCT
cjgl-2651	1185	64	and	and	CCONJ
cjgl-2651	1185	65	"	"	PUNCT
cjgl-2651	1185	66	record	record	NOUN
cjgl-2651	1185	67	"	"	PUNCT
cjgl-2651	1185	68	owners	owner	NOUN
cjgl-2651	1185	69	)	)	PUNCT
cjgl-2651	1185	70	.	.	PUNCT
cjgl-2651	1186	1	columbia	columbia	PROPN
cjgl-2651	1186	2	journal	journal	PROPN
cjgl-2651	1186	3	of	of	ADP
cjgl-2651	1186	4	gender	gender	NOUN
cjgl-2651	1186	5	and	and	CCONJ
cjgl-2651	1186	6	law	law	NOUN
cjgl-2651	1186	7	moreover	moreover	ADV
cjgl-2651	1186	8	,	,	PUNCT
cjgl-2651	1186	9	the	the	DET
cjgl-2651	1186	10	reporting	reporting	NOUN
cjgl-2651	1186	11	that	that	PRON
cjgl-2651	1186	12	does	do	AUX
cjgl-2651	1186	13	apply	apply	VERB
cjgl-2651	1186	14	to	to	ADP
cjgl-2651	1186	15	transactions	transaction	NOUN
cjgl-2651	1186	16	between	between	ADP
cjgl-2651	1186	17	a	a	DET
cjgl-2651	1186	18	controlled	control	VERB
cjgl-2651	1186	19	foreign	foreign	ADJ
cjgl-2651	1186	20	corporation	corporation	NOUN
cjgl-2651	1186	21	and	and	CCONJ
cjgl-2651	1186	22	related	related	ADJ
cjgl-2651	1186	23	persons	person	NOUN
cjgl-2651	1186	24	21	21	NUM
cjgl-2651	1186	25	8	8	NUM
cjgl-2651	1186	26	-transactions	-transaction	NOUN
cjgl-2651	1186	27	that	that	PRON
cjgl-2651	1186	28	underpin	underpin	VERB
cjgl-2651	1186	29	a	a	DET
cjgl-2651	1186	30	large	large	ADJ
cjgl-2651	1186	31	part	part	NOUN
cjgl-2651	1186	32	of	of	ADP
cjgl-2651	1186	33	a	a	DET
cjgl-2651	1186	34	controlled	control	VERB
cjgl-2651	1186	35	foreign	foreign	ADJ
cjgl-2651	1186	36	corporation	corporation	NOUN
cjgl-2651	1186	37	's	's	PART
cjgl-2651	1186	38	subpart	subpart	NOUN
cjgl-2651	1186	39	f	f	NOUN
cjgl-2651	1186	40	income	income	NOUN
cjgl-2651	1186	41	-	-	PUNCT
cjgl-2651	1186	42	is	be	AUX
cjgl-2651	1186	43	triggered	trigger	VERB
cjgl-2651	1186	44	only	only	ADV
cjgl-2651	1186	45	by	by	ADP
cjgl-2651	1186	46	the	the	DET
cjgl-2651	1186	47	existence	existence	NOUN
cjgl-2651	1186	48	of	of	ADP
cjgl-2651	1186	49	a	a	DET
cjgl-2651	1186	50	single	single	ADJ
cjgl-2651	1186	51	controlling	control	VERB
cjgl-2651	1186	52	u.s	u.s	PROPN
cjgl-2651	1186	53	.	.	PROPN
cjgl-2651	1186	54	shareholder	shareholder	NOUN
cjgl-2651	1186	55	2	2	NUM
cjgl-2651	1186	56	19	19	NUM
cjgl-2651	1186	57	even	even	ADV
cjgl-2651	1186	58	though	though	SCONJ
cjgl-2651	1186	59	the	the	DET
cjgl-2651	1186	60	class	class	NOUN
cjgl-2651	1186	61	of	of	ADP
cjgl-2651	1186	62	related	related	ADJ
cjgl-2651	1186	63	persons	person	NOUN
cjgl-2651	1186	64	under	under	ADP
cjgl-2651	1186	65	§	§	PROPN
cjgl-2651	1186	66	954(d)(3	954(d)(3	NOUN
cjgl-2651	1186	67	)	)	PUNCT
cjgl-2651	1186	68	is	be	AUX
cjgl-2651	1186	69	not	not	PART
cjgl-2651	1186	70	confined	confine	VERB
cjgl-2651	1186	71	by	by	ADP
cjgl-2651	1186	72	geography	geography	NOUN
cjgl-2651	1186	73	and	and	CCONJ
cjgl-2651	1186	74	embraces	embrace	VERB
cjgl-2651	1186	75	entities	entity	NOUN
cjgl-2651	1186	76	under	under	ADP
cjgl-2651	1186	77	the	the	DET
cjgl-2651	1186	78	common	common	ADJ
cjgl-2651	1186	79	control	control	NOUN
cjgl-2651	1186	80	of	of	ADP
cjgl-2651	1186	81	more	more	ADJ
cjgl-2651	1186	82	than	than	ADP
cjgl-2651	1186	83	one	one	NUM
cjgl-2651	1186	84	person	person	NOUN
cjgl-2651	1186	85	.	.	PUNCT
cjgl-2651	1187	1	220	220	NUM
cjgl-2651	1187	2	making	make	VERB
cjgl-2651	1187	3	the	the	DET
cjgl-2651	1187	4	reporting	reporting	NOUN
cjgl-2651	1187	5	gaps	gap	NOUN
cjgl-2651	1187	6	even	even	ADV
cjgl-2651	1187	7	larger	large	ADJ
cjgl-2651	1187	8	,	,	PUNCT
cjgl-2651	1187	9	the	the	DET
cjgl-2651	1187	10	form	form	NOUN
cjgl-2651	1187	11	on	on	ADP
cjgl-2651	1187	12	which	which	PRON
cjgl-2651	1187	13	this	this	DET
cjgl-2651	1187	14	reporting	reporting	NOUN
cjgl-2651	1187	15	is	be	AUX
cjgl-2651	1187	16	done	do	VERB
cjgl-2651	1187	17	does	do	AUX
cjgl-2651	1187	18	not	not	PART
cjgl-2651	1187	19	contain	contain	VERB
cjgl-2651	1187	20	a	a	DET
cjgl-2651	1187	21	separate	separate	ADJ
cjgl-2651	1187	22	entry	entry	NOUN
cjgl-2651	1187	23	for	for	ADP
cjgl-2651	1187	24	related	related	ADJ
cjgl-2651	1187	25	person	person	NOUN
cjgl-2651	1187	26	factoring	factoring	NOUN
cjgl-2651	1187	27	income	income	NOUN
cjgl-2651	1187	28	that	that	PRON
cjgl-2651	1187	29	is	be	AUX
cjgl-2651	1187	30	recharacterized	recharacterize	VERB
cjgl-2651	1187	31	as	as	ADP
cjgl-2651	1187	32	interest	interest	NOUN
cjgl-2651	1187	33	income	income	NOUN
cjgl-2651	1187	34	for	for	ADP
cjgl-2651	1187	35	purposes	purpose	NOUN
cjgl-2651	1187	36	of	of	ADP
cjgl-2651	1187	37	the	the	DET
cjgl-2651	1187	38	subpart	subpart	NOUN
cjgl-2651	1187	39	f	f	PROPN
cjgl-2651	1187	40	rules	rule	NOUN
cjgl-2651	1187	41	.	.	PUNCT
cjgl-2651	1188	1	221	221	NUM
cjgl-2651	1188	2	furthermore	furthermore	ADV
cjgl-2651	1188	3	,	,	PUNCT
cjgl-2651	1188	4	this	this	DET
cjgl-2651	1188	5	reporting	reporting	NOUN
cjgl-2651	1188	6	requirement	requirement	NOUN
cjgl-2651	1188	7	is	be	AUX
cjgl-2651	1188	8	wholly	wholly	ADV
cjgl-2651	1188	9	insufficient	insufficient	ADJ
cjgl-2651	1188	10	with	with	ADP
cjgl-2651	1188	11	regard	regard	NOUN
cjgl-2651	1188	12	to	to	ADP
cjgl-2651	1188	13	policing	police	VERB
cjgl-2651	1188	14	the	the	DET
cjgl-2651	1188	15	re	re	NOUN
cjgl-2651	1188	16	-	-	ADJ
cjgl-2651	1188	17	sourcing	sourcing	ADJ
cjgl-2651	1188	18	rules	rule	NOUN
cjgl-2651	1188	19	for	for	ADP
cjgl-2651	1188	20	certain	certain	ADJ
cjgl-2651	1188	21	income	income	NOUN
cjgl-2651	1188	22	from	from	ADP
cjgl-2651	1188	23	u.s.-owned	u.s.-owned	ADJ
cjgl-2651	1188	24	foreign	foreign	ADJ
cjgl-2651	1188	25	corporations	corporation	NOUN
cjgl-2651	1188	26	,	,	PUNCT
cjgl-2651	1188	27	as	as	ADP
cjgl-2651	1188	28	the	the	DET
cjgl-2651	1188	29	definition	definition	NOUN
cjgl-2651	1188	30	of	of	ADP
cjgl-2651	1188	31	u.s.-owned	u.s.-owned	ADJ
cjgl-2651	1188	32	foreign	foreign	ADJ
cjgl-2651	1188	33	corporation	corporation	NOUN
cjgl-2651	1188	34	in	in	ADP
cjgl-2651	1188	35	§	§	PROPN
cjgl-2651	1188	36	904(h)(6	904(h)(6	NUM
cjgl-2651	1188	37	)	)	PUNCT
cjgl-2651	1188	38	is	be	AUX
cjgl-2651	1188	39	even	even	ADV
cjgl-2651	1188	40	broader	broad	ADJ
cjgl-2651	1188	41	than	than	ADP
cjgl-2651	1188	42	the	the	DET
cjgl-2651	1188	43	definition	definition	NOUN
cjgl-2651	1188	44	of	of	ADP
cjgl-2651	1188	45	"	"	PUNCT
cjgl-2651	1188	46	controlled	control	VERB
cjgl-2651	1188	47	foreign	foreign	ADJ
cjgl-2651	1188	48	corporation	corporation	NOUN
cjgl-2651	1188	49	"	"	PUNCT
cjgl-2651	1188	50	in	in	ADP
cjgl-2651	1188	51	the	the	DET
cjgl-2651	1188	52	subpart	subpart	NOUN
cjgl-2651	1188	53	f	f	PROPN
cjgl-2651	1188	54	rules	rule	NOUN
cjgl-2651	1188	55	.	.	PUNCT
cjgl-2651	1189	1	222	222	NUM
cjgl-2651	1189	2	5	5	NUM
cjgl-2651	1189	3	.	.	PUNCT
cjgl-2651	1189	4	documentation	documentation	NOUN
cjgl-2651	1189	5	required	require	VERB
cjgl-2651	1189	6	only	only	ADV
cjgl-2651	1189	7	a	a	DET
cjgl-2651	1189	8	handful	handful	NOUN
cjgl-2651	1189	9	of	of	ADP
cjgl-2651	1189	10	provisions	provision	NOUN
cjgl-2651	1189	11	incorporate	incorporate	VERB
cjgl-2651	1189	12	the	the	DET
cjgl-2651	1189	13	§	§	PROPN
cjgl-2651	1189	14	267	267	NUM
cjgl-2651	1189	15	or	or	CCONJ
cjgl-2651	1189	16	§	§	PROPN
cjgl-2651	1189	17	318	318	NUM
cjgl-2651	1189	18	attribution	attribution	NOUN
cjgl-2651	1189	19	rules	rule	NOUN
cjgl-2651	1189	20	by	by	ADP
cjgl-2651	1189	21	reference	reference	NOUN
cjgl-2651	1189	22	and	and	CCONJ
cjgl-2651	1189	23	actually	actually	ADV
cjgl-2651	1189	24	include	include	VERB
cjgl-2651	1189	25	an	an	DET
cjgl-2651	1189	26	identification	identification	NOUN
cjgl-2651	1189	27	or	or	CCONJ
cjgl-2651	1189	28	documentation	documentation	NOUN
cjgl-2651	1189	29	requirement	requirement	NOUN
cjgl-2651	1189	30	.	.	PUNCT
cjgl-2651	1190	1	for	for	ADP
cjgl-2651	1190	2	instance	instance	NOUN
cjgl-2651	1190	3	,	,	PUNCT
cjgl-2651	1190	4	to	to	PART
cjgl-2651	1190	5	obtain	obtain	VERB
cjgl-2651	1190	6	the	the	DET
cjgl-2651	1190	7	(	(	PUNCT
cjgl-2651	1190	8	now	now	ADV
cjgl-2651	1190	9	expired	expired	ADJ
cjgl-2651	1190	10	)	)	PUNCT
cjgl-2651	1190	11	first	first	ADJ
cjgl-2651	1190	12	-	-	PUNCT
cjgl-2651	1190	13	time	time	NOUN
cjgl-2651	1190	14	homebuyer	homebuyer	PROPN
cjgl-2651	1190	15	credit	credit	NOUN
cjgl-2651	1190	16	in	in	ADP
cjgl-2651	1190	17	§	§	PROPN
cjgl-2651	1190	18	36	36	NUM
cjgl-2651	1190	19	,	,	PUNCT
cjgl-2651	1190	20	a	a	DET
cjgl-2651	1190	21	taxpayer	taxpayer	NOUN
cjgl-2651	1190	22	must	must	AUX
cjgl-2651	1190	23	file	file	VERB
cjgl-2651	1190	24	form	form	NOUN
cjgl-2651	1190	25	5405	5405	NUM
cjgl-2651	1190	26	,	,	PUNCT
cjgl-2651	1190	27	which	which	PRON
cjgl-2651	1190	28	requires	require	VERB
cjgl-2651	1190	29	the	the	DET
cjgl-2651	1190	30	taxpayer	taxpayer	NOUN
cjgl-2651	1190	31	to	to	ADP
cjgl-2651	1190	32	218	218	NUM
cjgl-2651	1190	33	i.r.s	i.r.	NOUN
cjgl-2651	1190	34	.	.	PUNCT
cjgl-2651	1191	1	form	form	PROPN
cjgl-2651	1191	2	5471	5471	NUM
cjgl-2651	1191	3	,	,	PUNCT
cjgl-2651	1191	4	schedule	schedule	NOUN
cjgl-2651	1191	5	m	m	PROPN
cjgl-2651	1191	6	:	:	PUNCT
cjgl-2651	1191	7	transactions	transaction	NOUN
cjgl-2651	1191	8	between	between	ADP
cjgl-2651	1191	9	controlled	control	VERB
cjgl-2651	1191	10	foreign	foreign	ADJ
cjgl-2651	1191	11	corporations	corporation	NOUN
cjgl-2651	1191	12	and	and	CCONJ
cjgl-2651	1191	13	shareholders	shareholder	NOUN
cjgl-2651	1191	14	or	or	CCONJ
cjgl-2651	1191	15	other	other	ADJ
cjgl-2651	1191	16	related	related	ADJ
cjgl-2651	1191	17	persons	person	NOUN
cjgl-2651	1191	18	(	(	PUNCT
cjgl-2651	1191	19	2007	2007	NUM
cjgl-2651	1191	20	)	)	PUNCT
cjgl-2651	1191	21	.	.	PUNCT
cjgl-2651	1192	1	219	219	NUM
cjgl-2651	1192	2	see	see	VERB
cjgl-2651	1192	3	form	form	NOUN
cjgl-2651	1192	4	5471	5471	NUM
cjgl-2651	1192	5	instructions	instruction	NOUN
cjgl-2651	1192	6	,	,	PUNCT
cjgl-2651	1192	7	supra	supra	PROPN
cjgl-2651	1192	8	note	note	NOUN
cjgl-2651	1192	9	217	217	NUM
cjgl-2651	1192	10	,	,	PUNCT
cjgl-2651	1192	11	at	at	ADP
cjgl-2651	1192	12	2	2	NUM
cjgl-2651	1192	13	(	(	PUNCT
cjgl-2651	1192	14	indicating	indicate	VERB
cjgl-2651	1192	15	that	that	SCONJ
cjgl-2651	1192	16	only	only	ADJ
cjgl-2651	1192	17	category	category	NOUN
cjgl-2651	1192	18	4	4	NUM
cjgl-2651	1192	19	fliers	flier	NOUN
cjgl-2651	1192	20	arc	arc	NOUN
cjgl-2651	1192	21	required	require	VERB
cjgl-2651	1192	22	to	to	PART
cjgl-2651	1192	23	complete	complete	VERB
cjgl-2651	1192	24	schedule	schedule	NOUN
cjgl-2651	1192	25	m	m	PROPN
cjgl-2651	1192	26	)	)	PUNCT
cjgl-2651	1192	27	.	.	PUNCT
cjgl-2651	1193	1	220	220	NUM
cjgl-2651	1193	2	trcas	trca	NOUN
cjgl-2651	1193	3	.	.	PUNCT
cjgl-2651	1194	1	reg	reg	NOUN
cjgl-2651	1194	2	.	.	PUNCT
cjgl-2651	1195	1	§	§	PROPN
cjgl-2651	1195	2	1.954	1.954	NUM
cjgl-2651	1195	3	-	-	SYM
cjgl-2651	1195	4	1	1	NUM
cjgl-2651	1195	5	(	(	PUNCT
cjgl-2651	1195	6	f	f	NOUN
cjgl-2651	1195	7	)	)	PUNCT
cjgl-2651	1195	8	(	(	PUNCT
cjgl-2651	1195	9	as	as	SCONJ
cjgl-2651	1195	10	amended	amend	VERB
cjgl-2651	1195	11	in	in	ADP
cjgl-2651	1195	12	2002	2002	NUM
cjgl-2651	1195	13	)	)	PUNCT
cjgl-2651	1195	14	.	.	PUNCT
cjgl-2651	1196	1	221	221	NUM
cjgl-2651	1196	2	form	form	NOUN
cjgl-2651	1196	3	5471	5471	NUM
cjgl-2651	1196	4	,	,	PUNCT
cjgl-2651	1196	5	schedule	schedule	NOUN
cjgl-2651	1196	6	m	m	PROPN
cjgl-2651	1196	7	,	,	PUNCT
cjgl-2651	1196	8	supra	supra	PROPN
cjgl-2651	1196	9	note	note	NOUN
cjgl-2651	1196	10	218	218	NUM
cjgl-2651	1196	11	.	.	PUNCT
cjgl-2651	1197	1	222	222	NUM
cjgl-2651	1197	2	compare	compare	ADJ
cjgl-2651	1197	3	i.r.c	i.r.c	NOUN
cjgl-2651	1197	4	.	.	PUNCT
cjgl-2651	1198	1	§	§	PROPN
cjgl-2651	1198	2	904(h)(6	904(h)(6	NUM
cjgl-2651	1198	3	)	)	PUNCT
cjgl-2651	1198	4	,	,	PUNCT
cjgl-2651	1198	5	with	with	ADP
cjgl-2651	1198	6	i	i	PROPN
cjgl-2651	1198	7	d.	d.	PROPN
cjgl-2651	1198	8	§	§	PROPN
cjgl-2651	1198	9	957	957	NUM
cjgl-2651	1198	10	;	;	PUNCT
cjgl-2651	1198	11	see	see	VERB
cjgl-2651	1198	12	i	i	PRON
cjgl-2651	1198	13	kuntz	kuntz	PROPN
cjgl-2651	1198	14	peroni	peroni	PROPN
cjgl-2651	1198	15	,	,	PUNCT
cjgl-2651	1198	16	supra	supra	PROPN
cjgl-2651	1198	17	note	note	PROPN
cjgl-2651	1198	18	207	207	NUM
cjgl-2651	1198	19	,	,	PUNCT
cjgl-2651	1198	20	b4.16[17][b][ii	b4.16[17][b][ii	NOUN
cjgl-2651	1198	21	]	]	PUNCT
cjgl-2651	1198	22	.	.	PUNCT
cjgl-2651	1199	1	the	the	DET
cjgl-2651	1199	2	forms	form	NOUN
cjgl-2651	1199	3	for	for	ADP
cjgl-2651	1199	4	claiming	claim	VERB
cjgl-2651	1199	5	the	the	DET
cjgl-2651	1199	6	foreign	foreign	ADJ
cjgl-2651	1199	7	tax	tax	NOUN
cjgl-2651	1199	8	credit	credit	NOUN
cjgl-2651	1199	9	appear	appear	VERB
cjgl-2651	1199	10	to	to	PART
cjgl-2651	1199	11	do	do	VERB
cjgl-2651	1199	12	nothing	nothing	PRON
cjgl-2651	1199	13	to	to	PART
cjgl-2651	1199	14	fill	fill	VERB
cjgl-2651	1199	15	in	in	ADP
cjgl-2651	1199	16	this	this	DET
cjgl-2651	1199	17	gap	gap	NOUN
cjgl-2651	1199	18	.	.	PUNCT
cjgl-2651	1200	1	see	see	VERB
cjgl-2651	1200	2	i.r.s	i.r.s	PROPN
cjgl-2651	1200	3	.	.	PUNCT
cjgl-2651	1201	1	form	form	NOUN
cjgl-2651	1201	2	1116	1116	NUM
cjgl-2651	1201	3	:	:	PUNCT
cjgl-2651	1201	4	foreign	foreign	ADJ
cjgl-2651	1201	5	tax	tax	NOUN
cjgl-2651	1201	6	credit	credit	NOUN
cjgl-2651	1201	7	(	(	PUNCT
cjgl-2651	1201	8	individual	individual	ADJ
cjgl-2651	1201	9	,	,	PUNCT
cjgl-2651	1201	10	estate	estate	NOUN
cjgl-2651	1201	11	,	,	PUNCT
cjgl-2651	1201	12	or	or	CCONJ
cjgl-2651	1201	13	trust	trust	NOUN
cjgl-2651	1201	14	)	)	PUNCT
cjgl-2651	1201	15	(	(	PUNCT
cjgl-2651	1201	16	2009	2009	NUM
cjgl-2651	1201	17	)	)	PUNCT
cjgl-2651	1201	18	;	;	PUNCT
cjgl-2651	1201	19	i.r.s	i.r.s	PROPN
cjgl-2651	1201	20	.	.	PUNCT
cjgl-2651	1202	1	form	form	NOUN
cjgl-2651	1202	2	1118	1118	NUM
cjgl-2651	1202	3	:	:	PUNCT
cjgl-2651	1202	4	foreign	foreign	ADJ
cjgl-2651	1202	5	tax	tax	NOUN
cjgl-2651	1202	6	credit	credit	NOUN
cjgl-2651	1202	7	-	-	PUNCT
cjgl-2651	1202	8	corporations	corporation	NOUN
cjgl-2651	1202	9	(	(	PUNCT
cjgl-2651	1202	10	2009	2009	NUM
cjgl-2651	1202	11	)	)	PUNCT
cjgl-2651	1202	12	.	.	PUNCT
cjgl-2651	1203	1	22.2	22.2	NUM
cjgl-2651	1203	2	columbia	columbia	PROPN
cjgl-2651	1203	3	journal	journal	NOUN
cjgl-2651	1203	4	of	of	ADP
cjgl-2651	1203	5	gender	gender	NOUN
cjgl-2651	1203	6	and	and	CCONJ
cjgl-2651	1203	7	law	law	NOUN
cjgl-2651	1203	8	certify	certify	NOUN
cjgl-2651	1203	9	that	that	SCONJ
cjgl-2651	1203	10	her	her	PRON
cjgl-2651	1203	11	home	home	NOUN
cjgl-2651	1203	12	was	be	AUX
cjgl-2651	1203	13	not	not	PART
cjgl-2651	1203	14	purchased	purchase	VERB
cjgl-2651	1203	15	from	from	ADP
cjgl-2651	1203	16	a	a	DET
cjgl-2651	1203	17	related	related	ADJ
cjgl-2651	1203	18	person	person	NOUN
cjgl-2651	1203	19	.	.	PUNCT
cjgl-2651	1204	1	223	223	NUM
cjgl-2651	1205	1	the	the	DET
cjgl-2651	1205	2	taxpayer	taxpayer	NOUN
cjgl-2651	1205	3	is	be	AUX
cjgl-2651	1205	4	also	also	ADV
cjgl-2651	1205	5	required	require	VERB
cjgl-2651	1205	6	by	by	ADP
cjgl-2651	1205	7	statute	statute	NOUN
cjgl-2651	1205	8	to	to	PART
cjgl-2651	1205	9	attach	attach	VERB
cjgl-2651	1205	10	to	to	ADP
cjgl-2651	1205	11	her	her	PRON
cjgl-2651	1205	12	return	return	VERB
cjgl-2651	1205	13	a	a	DET
cjgl-2651	1205	14	copy	copy	NOUN
cjgl-2651	1205	15	of	of	ADP
cjgl-2651	1205	16	the	the	DET
cjgl-2651	1205	17	executed	execute	VERB
cjgl-2651	1205	18	settlement	settlement	NOUN
cjgl-2651	1205	19	statement	statement	NOUN
cjgl-2651	1205	20	relating	relate	VERB
cjgl-2651	1205	21	to	to	ADP
cjgl-2651	1205	22	the	the	DET
cjgl-2651	1205	23	purchase	purchase	NOUN
cjgl-2651	1205	24	as	as	ADP
cjgl-2651	1205	25	a	a	DET
cjgl-2651	1205	26	prerequisite	prerequisite	NOUN
cjgl-2651	1205	27	to	to	ADP
cjgl-2651	1205	28	obtaining	obtain	VERB
cjgl-2651	1205	29	the	the	DET
cjgl-2651	1205	30	credit.224	credit.224	NOUN
cjgl-2651	1205	31	in	in	ADP
cjgl-2651	1205	32	addition	addition	NOUN
cjgl-2651	1205	33	,	,	PUNCT
cjgl-2651	1205	34	the	the	DET
cjgl-2651	1205	35	installment	installment	NOUN
cjgl-2651	1205	36	sale	sale	NOUN
cjgl-2651	1205	37	rules	rule	NOUN
cjgl-2651	1205	38	of	of	ADP
cjgl-2651	1205	39	§	§	PROPN
cjgl-2651	1205	40	453	453	NUM
cjgl-2651	1205	41	contain	contain	NOUN
cjgl-2651	1205	42	antiabuse	antiabuse	NOUN
cjgl-2651	1205	43	rules	rule	NOUN
cjgl-2651	1205	44	targeted	target	VERB
cjgl-2651	1205	45	at	at	ADP
cjgl-2651	1205	46	potentially	potentially	ADV
cjgl-2651	1205	47	manipulative	manipulative	ADJ
cjgl-2651	1205	48	sales	sale	NOUN
cjgl-2651	1205	49	of	of	ADP
cjgl-2651	1205	50	property	property	NOUN
cjgl-2651	1205	51	between	between	ADP
cjgl-2651	1205	52	related	related	ADJ
cjgl-2651	1205	53	persons.225	persons.225	PROPN
cjgl-2651	1205	54	a	a	DET
cjgl-2651	1205	55	taxpayer	taxpayer	NOUN
cjgl-2651	1205	56	reporting	report	VERB
cjgl-2651	1205	57	gain	gain	NOUN
cjgl-2651	1205	58	on	on	ADP
cjgl-2651	1205	59	the	the	DET
cjgl-2651	1205	60	installment	installment	NOUN
cjgl-2651	1205	61	method	method	NOUN
cjgl-2651	1205	62	must	must	AUX
cjgl-2651	1205	63	file	file	VERB
cjgl-2651	1205	64	form	form	NOUN
cjgl-2651	1205	65	6252	6252	NUM
cjgl-2651	1205	66	,	,	PUNCT
cjgl-2651	1205	67	which	which	PRON
cjgl-2651	1205	68	contains	contain	VERB
cjgl-2651	1205	69	a	a	DET
cjgl-2651	1205	70	section	section	NOUN
cjgl-2651	1205	71	that	that	PRON
cjgl-2651	1205	72	specifically	specifically	ADV
cjgl-2651	1205	73	addresses	address	NOUN
cjgl-2651	1205	74	related	relate	VERB
cjgl-2651	1205	75	party	party	NOUN
cjgl-2651	1205	76	installment	installment	NOUN
cjgl-2651	1205	77	sales	sale	NOUN
cjgl-2651	1205	78	.	.	PUNCT
cjgl-2651	1206	1	the	the	DET
cjgl-2651	1206	2	first	first	ADJ
cjgl-2651	1206	3	line	line	NOUN
cjgl-2651	1206	4	of	of	ADP
cjgl-2651	1206	5	this	this	DET
cjgl-2651	1206	6	section	section	NOUN
cjgl-2651	1206	7	requires	require	VERB
cjgl-2651	1206	8	the	the	DET
cjgl-2651	1206	9	taxpayer	taxpayer	NOUN
cjgl-2651	1206	10	to	to	PART
cjgl-2651	1206	11	identify	identify	VERB
cjgl-2651	1206	12	the	the	DET
cjgl-2651	1206	13	name	name	NOUN
cjgl-2651	1206	14	,	,	PUNCT
cjgl-2651	1206	15	address	address	NOUN
cjgl-2651	1206	16	,	,	PUNCT
cjgl-2651	1206	17	and	and	CCONJ
cjgl-2651	1206	18	taxpayer	taxpayer	NOUN
cjgl-2651	1206	19	identification	identification	NOUN
cjgl-2651	1206	20	number	number	NOUN
cjgl-2651	1206	21	of	of	ADP
cjgl-2651	1206	22	the	the	DET
cjgl-2651	1206	23	related	related	ADJ
cjgl-2651	1206	24	purchaser	purchaser	NOUN
cjgl-2651	1206	25	of	of	ADP
cjgl-2651	1206	26	the	the	DET
cjgl-2651	1206	27	property.226	property.226	NOUN
cjgl-2651	1206	28	and	and	CCONJ
cjgl-2651	1206	29	§	§	PROPN
cjgl-2651	1206	30	103	103	NUM
cjgl-2651	1206	31	1(f	1(f	NUM
cjgl-2651	1206	32	)	)	PUNCT
cjgl-2651	1206	33	contains	contain	VERB
cjgl-2651	1206	34	an	an	DET
cjgl-2651	1206	35	antiabuse	antiabuse	ADJ
cjgl-2651	1206	36	rule	rule	NOUN
cjgl-2651	1206	37	that	that	PRON
cjgl-2651	1206	38	is	be	AUX
cjgl-2651	1206	39	designed	design	VERB
cjgl-2651	1206	40	to	to	PART
cjgl-2651	1206	41	prevent	prevent	VERB
cjgl-2651	1206	42	related	related	ADJ
cjgl-2651	1206	43	persons	person	NOUN
cjgl-2651	1206	44	from	from	ADP
cjgl-2651	1206	45	engaging	engage	VERB
cjgl-2651	1206	46	in	in	ADP
cjgl-2651	1206	47	a	a	DET
cjgl-2651	1206	48	like	like	ADJ
cjgl-2651	1206	49	-	-	PUNCT
cjgl-2651	1206	50	kind	kind	NOUN
cjgl-2651	1206	51	exchange	exchange	NOUN
cjgl-2651	1206	52	in	in	ADP
cjgl-2651	1206	53	order	order	NOUN
cjgl-2651	1206	54	to	to	PART
cjgl-2651	1206	55	shift	shift	VERB
cjgl-2651	1206	56	the	the	DET
cjgl-2651	1206	57	basis	basis	NOUN
cjgl-2651	1206	58	of	of	ADP
cjgl-2651	1206	59	properties	property	NOUN
cjgl-2651	1206	60	prior	prior	ADV
cjgl-2651	1206	61	to	to	ADP
cjgl-2651	1206	62	an	an	DET
cjgl-2651	1206	63	anticipated	anticipate	VERB
cjgl-2651	1206	64	sale	sale	NOUN
cjgl-2651	1206	65	.	.	PUNCT
cjgl-2651	1207	1	227	227	NUM
cjgl-2651	1207	2	the	the	DET
cjgl-2651	1207	3	irs	irs	PROPN
cjgl-2651	1207	4	requires	require	VERB
cjgl-2651	1207	5	taxpayers	taxpayer	NOUN
cjgl-2651	1207	6	to	to	PART
cjgl-2651	1207	7	make	make	VERB
cjgl-2651	1207	8	relatively	relatively	ADV
cjgl-2651	1207	9	detailed	detailed	ADJ
cjgl-2651	1207	10	reports	report	NOUN
cjgl-2651	1207	11	regarding	regard	VERB
cjgl-2651	1207	12	such	such	ADJ
cjgl-2651	1207	13	related	related	ADJ
cjgl-2651	1207	14	party	party	NOUN
cjgl-2651	1207	15	exchanges	exchange	NOUN
cjgl-2651	1207	16	,	,	PUNCT
cjgl-2651	1207	17	including	include	VERB
cjgl-2651	1207	18	documenting	document	VERB
cjgl-2651	1207	19	the	the	DET
cjgl-2651	1207	20	identity	identity	NOUN
cjgl-2651	1207	21	of	of	ADP
cjgl-2651	1207	22	the	the	DET
cjgl-2651	1207	23	related	related	ADJ
cjgl-2651	1207	24	party	party	NOUN
cjgl-2651	1207	25	to	to	ADP
cjgl-2651	1207	26	the	the	DET
cjgl-2651	1207	27	exchange	exchange	NOUN
cjgl-2651	1207	28	.	.	PUNCT
cjgl-2651	1208	1	228	228	NUM
cjgl-2651	1208	2	b.	b.	PROPN
cjgl-2651	1208	3	other	other	ADJ
cjgl-2651	1208	4	attribution	attribution	NOUN
cjgl-2651	1208	5	rules	rule	VERB
cjgl-2651	1208	6	223	223	NUM
cjgl-2651	1208	7	i.r.c	i.r.c	NOUN
cjgl-2651	1208	8	.	.	PUNCT
cjgl-2651	1209	1	§	§	PROPN
cjgl-2651	1209	2	36(c)(3	36(c)(3	NUM
cjgl-2651	1209	3	)	)	PUNCT
cjgl-2651	1209	4	,	,	PUNCT
cjgl-2651	1209	5	(	(	PUNCT
cjgl-2651	1209	6	5	5	NUM
cjgl-2651	1209	7	)	)	PUNCT
cjgl-2651	1209	8	;	;	PUNCT
cjgl-2651	1209	9	homebuyer	homebuyer	NOUN
cjgl-2651	1209	10	assistance	assistance	NOUN
cjgl-2651	1209	11	and	and	CCONJ
cjgl-2651	1209	12	improvement	improvement	NOUN
cjgl-2651	1209	13	act	act	NOUN
cjgl-2651	1209	14	of	of	ADP
cjgl-2651	1209	15	2010	2010	NUM
cjgl-2651	1209	16	,	,	PUNCT
cjgl-2651	1209	17	pub	pub	NOUN
cjgl-2651	1209	18	.	.	PUNCT
cjgl-2651	1210	1	l.	l.	PROPN
cjgl-2651	1210	2	no	no	INTJ
cjgl-2651	1210	3	.	.	PROPN
cjgl-2651	1211	1	111	111	NUM
cjgl-2651	1211	2	-	-	SYM
cjgl-2651	1211	3	198	198	NUM
cjgl-2651	1211	4	,	,	PUNCT
cjgl-2651	1211	5	§	§	PROPN
cjgl-2651	1211	6	2	2	NUM
cjgl-2651	1211	7	,	,	PUNCT
cjgl-2651	1211	8	124	124	NUM
cjgl-2651	1211	9	stat	stat	NOUN
cjgl-2651	1211	10	.	.	PUNCT
cjgl-2651	1212	1	1356	1356	NUM
cjgl-2651	1212	2	,	,	PUNCT
cjgl-2651	1212	3	1356	1356	NUM
cjgl-2651	1212	4	(	(	PUNCT
cjgl-2651	1212	5	to	to	PART
cjgl-2651	1212	6	be	be	AUX
cjgl-2651	1212	7	codified	codify	VERB
cjgl-2651	1212	8	at	at	ADP
cjgl-2651	1212	9	i.r.c	i.r.c	NOUN
cjgl-2651	1212	10	.	.	PUNCT
cjgl-2651	1213	1	§	§	PROPN
cjgl-2651	1213	2	36	36	NUM
cjgl-2651	1213	3	)	)	PUNCT
cjgl-2651	1213	4	;	;	PUNCT
cjgl-2651	1213	5	(	(	PUNCT
cjgl-2651	1213	6	extending	extend	VERB
cjgl-2651	1213	7	the	the	DET
cjgl-2651	1213	8	application	application	NOUN
cjgl-2651	1213	9	of	of	ADP
cjgl-2651	1213	10	the	the	DET
cjgl-2651	1213	11	credit	credit	NOUN
cjgl-2651	1213	12	to	to	ADP
cjgl-2651	1213	13	home	home	NOUN
cjgl-2651	1213	14	purchases	purchase	NOUN
cjgl-2651	1213	15	completed	complete	VERB
cjgl-2651	1213	16	before	before	ADP
cjgl-2651	1213	17	october	october	PROPN
cjgl-2651	1213	18	1	1	NUM
cjgl-2651	1213	19	,	,	PUNCT
cjgl-2651	1213	20	2010	2010	NUM
cjgl-2651	1213	21	)	)	PUNCT
cjgl-2651	1213	22	;	;	PUNCT
cjgl-2651	1213	23	i.r.s	i.r.s	PROPN
cjgl-2651	1213	24	.	.	PUNCT
cjgl-2651	1214	1	form	form	PROPN
cjgl-2651	1214	2	5405	5405	NUM
cjgl-2651	1214	3	:	:	PUNCT
cjgl-2651	1214	4	first	first	ADJ
cjgl-2651	1214	5	-	-	PUNCT
cjgl-2651	1214	6	time	time	NOUN
cjgl-2651	1214	7	homebuyer	homebuyer	PROPN
cjgl-2651	1214	8	credit	credit	NOUN
cjgl-2651	1214	9	and	and	CCONJ
cjgl-2651	1214	10	repayment	repayment	NOUN
cjgl-2651	1214	11	of	of	ADP
cjgl-2651	1214	12	the	the	DET
cjgl-2651	1214	13	credit	credit	NOUN
cjgl-2651	1214	14	,	,	PUNCT
cjgl-2651	1214	15	at	at	ADP
cjgl-2651	1214	16	i	i	PRON
cjgl-2651	1214	17	pt	pt	VERB
cjgl-2651	1214	18	.	.	PROPN
cjgl-2651	1215	1	i	i	PROPN
cjgl-2651	1215	2	,	,	PUNCT
cjgl-2651	1215	3	i.	i.	PROPN
cjgl-2651	1215	4	e	e	PROPN
cjgl-2651	1215	5	(	(	PUNCT
cjgl-2651	1215	6	2009	2009	NUM
cjgl-2651	1215	7	)	)	PUNCT
cjgl-2651	1215	8	.	.	PUNCT
cjgl-2651	1216	1	224	224	NUM
cjgl-2651	1216	2	i.r.c	i.r.c	NOUN
cjgl-2651	1216	3	.	.	PUNCT
cjgl-2651	1217	1	§	§	PROPN
cjgl-2651	1217	2	36(d)(4	36(d)(4	NUM
cjgl-2651	1217	3	)	)	PUNCT
cjgl-2651	1217	4	.	.	PUNCT
cjgl-2651	1218	1	225	225	NUM
cjgl-2651	1219	1	i	i	PRON
cjgl-2651	1219	2	d.	d.	PROPN
cjgl-2651	1219	3	§	§	PROPN
cjgl-2651	1219	4	453(e	453(e	PROPN
cjgl-2651	1219	5	)	)	PUNCT
cjgl-2651	1219	6	,	,	PUNCT
cjgl-2651	1219	7	(	(	PUNCT
cjgl-2651	1219	8	f)(1	f)(1	NOUN
cjgl-2651	1219	9	)	)	PUNCT
cjgl-2651	1219	10	,	,	PUNCT
cjgl-2651	1219	11	(	(	PUNCT
cjgl-2651	1219	12	g	g	NOUN
cjgl-2651	1219	13	)	)	PUNCT
cjgl-2651	1219	14	,	,	PUNCT
cjgl-2651	1219	15	(	(	PUNCT
cjgl-2651	1219	16	h	h	NOUN
cjgl-2651	1219	17	)	)	PUNCT
cjgl-2651	1219	18	.	.	PUNCT
cjgl-2651	1220	1	226	226	NUM
cjgl-2651	1220	2	i.r.s	i.r.	NOUN
cjgl-2651	1220	3	.	.	PUNCT
cjgl-2651	1221	1	form	form	PROPN
cjgl-2651	1221	2	6252	6252	NUM
cjgl-2651	1221	3	:	:	PUNCT
cjgl-2651	1221	4	installment	installment	NOUN
cjgl-2651	1221	5	sale	sale	NOUN
cjgl-2651	1221	6	income	income	NOUN
cjgl-2651	1221	7	,	,	PUNCT
cjgl-2651	1221	8	at	at	ADP
cjgl-2651	1221	9	i	i	PRON
cjgl-2651	1221	10	pt	pt	PROPN
cjgl-2651	1221	11	.	.	PROPN
cjgl-2651	1221	12	111	111	NUM
cjgl-2651	1221	13	,	,	PUNCT
cjgl-2651	1221	14	1	1	NUM
cjgl-2651	1221	15	,	,	PUNCT
cjgl-2651	1221	16	27	27	NUM
cjgl-2651	1221	17	(	(	PUNCT
cjgl-2651	1221	18	2009	2009	NUM
cjgl-2651	1221	19	)	)	PUNCT
cjgl-2651	1221	20	.	.	PUNCT
cjgl-2651	1222	1	the	the	DET
cjgl-2651	1222	2	§	§	PROPN
cjgl-2651	1222	3	453(0(1	453(0(1	PROPN
cjgl-2651	1222	4	)	)	PUNCT
cjgl-2651	1222	5	definition	definition	NOUN
cjgl-2651	1222	6	of	of	ADP
cjgl-2651	1222	7	related	related	ADJ
cjgl-2651	1222	8	person	person	NOUN
cjgl-2651	1222	9	also	also	ADV
cjgl-2651	1222	10	applies	apply	VERB
cjgl-2651	1222	11	in	in	ADP
cjgl-2651	1222	12	determining	determine	VERB
cjgl-2651	1222	13	whether	whether	SCONJ
cjgl-2651	1222	14	a	a	DET
cjgl-2651	1222	15	sale	sale	NOUN
cjgl-2651	1222	16	of	of	ADP
cjgl-2651	1222	17	a	a	DET
cjgl-2651	1222	18	residential	residential	ADJ
cjgl-2651	1222	19	lot	lot	NOUN
cjgl-2651	1222	20	by	by	ADP
cjgl-2651	1222	21	a	a	DET
cjgl-2651	1222	22	dealer	dealer	NOUN
cjgl-2651	1222	23	will	will	AUX
cjgl-2651	1222	24	qualify	qualify	VERB
cjgl-2651	1222	25	for	for	ADP
cjgl-2651	1222	26	installment	installment	NOUN
cjgl-2651	1222	27	sale	sale	NOUN
cjgl-2651	1222	28	reporting	reporting	NOUN
cjgl-2651	1222	29	,	,	PUNCT
cjgl-2651	1222	30	while	while	SCONJ
cjgl-2651	1222	31	a	a	DET
cjgl-2651	1222	32	different	different	ADJ
cjgl-2651	1222	33	attribution	attribution	NOUN
cjgl-2651	1222	34	rule	rule	NOUN
cjgl-2651	1222	35	applies	apply	VERB
cjgl-2651	1222	36	in	in	ADP
cjgl-2651	1222	37	determining	determine	VERB
cjgl-2651	1222	38	whether	whether	SCONJ
cjgl-2651	1222	39	a	a	DET
cjgl-2651	1222	40	sale	sale	NOUN
cjgl-2651	1222	41	of	of	ADP
cjgl-2651	1222	42	a	a	DET
cjgl-2651	1222	43	time	time	NOUN
cjgl-2651	1222	44	-	-	PUNCT
cjgl-2651	1222	45	share	share	NOUN
cjgl-2651	1222	46	by	by	ADP
cjgl-2651	1222	47	a	a	DET
cjgl-2651	1222	48	dealer	dealer	NOUN
cjgl-2651	1222	49	will	will	AUX
cjgl-2651	1222	50	qualify	qualify	VERB
cjgl-2651	1222	51	for	for	ADP
cjgl-2651	1222	52	installment	installment	NOUN
cjgl-2651	1222	53	sale	sale	NOUN
cjgl-2651	1222	54	reporting	reporting	NOUN
cjgl-2651	1222	55	.	.	PUNCT
cjgl-2651	1223	1	i.r.c	i.r.c	NOUN
cjgl-2651	1223	2	.	.	PUNCT
cjgl-2651	1224	1	§	§	PROPN
cjgl-2651	1224	2	453(0(2)(b	453(0(2)(b	NUM
cjgl-2651	1224	3	)	)	PUNCT
cjgl-2651	1224	4	.	.	PUNCT
cjgl-2651	1225	1	however	however	ADV
cjgl-2651	1225	2	,	,	PUNCT
cjgl-2651	1225	3	neither	neither	CCONJ
cjgl-2651	1225	4	,	,	PUNCT
cjgl-2651	1225	5	of	of	ADP
cjgl-2651	1225	6	these	these	DET
cjgl-2651	1225	7	rules	rule	NOUN
cjgl-2651	1225	8	comes	come	VERB
cjgl-2651	1225	9	with	with	ADP
cjgl-2651	1225	10	any	any	DET
cjgl-2651	1225	11	special	special	ADJ
cjgl-2651	1225	12	reporting	reporting	NOUN
cjgl-2651	1225	13	requirements	requirement	NOUN
cjgl-2651	1225	14	akin	akin	ADJ
cjgl-2651	1225	15	to	to	ADP
cjgl-2651	1225	16	those	those	PRON
cjgl-2651	1225	17	that	that	PRON
cjgl-2651	1225	18	apply	apply	VERB
cjgl-2651	1225	19	to	to	ADP
cjgl-2651	1225	20	related	related	ADJ
cjgl-2651	1225	21	person	person	NOUN
cjgl-2651	1225	22	sales	sale	NOUN
cjgl-2651	1225	23	.	.	PUNCT
cjgl-2651	1226	1	see	see	VERB
cjgl-2651	1226	2	i.r.s	i.r.s	NOUN
cjgl-2651	1226	3	.	.	PUNCT
cjgl-2651	1227	1	pub	pub	NOUN
cjgl-2651	1227	2	.	.	PUNCT
cjgl-2651	1228	1	no	no	INTJ
cjgl-2651	1228	2	.	.	NOUN
cjgl-2651	1228	3	537	537	NUM
cjgl-2651	1228	4	,	,	PUNCT
cjgl-2651	1228	5	installment	installment	NOUN
cjgl-2651	1228	6	sales	sale	NOUN
cjgl-2651	1228	7	2	2	NUM
cjgl-2651	1228	8	(	(	PUNCT
cjgl-2651	1228	9	2009	2009	NUM
cjgl-2651	1228	10	)	)	PUNCT
cjgl-2651	1228	11	(	(	PUNCT
cjgl-2651	1228	12	simply	simply	ADV
cjgl-2651	1228	13	referring	refer	VERB
cjgl-2651	1228	14	taxpayers	taxpayer	NOUN
cjgl-2651	1228	15	to	to	ADP
cjgl-2651	1228	16	§	§	PROPN
cjgl-2651	1228	17	453(/	453(/	NUM
cjgl-2651	1228	18	)	)	PUNCT
cjgl-2651	1228	19	for	for	ADP
cjgl-2651	1228	20	further	further	ADJ
cjgl-2651	1228	21	information	information	NOUN
cjgl-2651	1228	22	and	and	CCONJ
cjgl-2651	1228	23	mentioning	mention	VERB
cjgl-2651	1228	24	no	no	DET
cjgl-2651	1228	25	reporting	reporting	NOUN
cjgl-2651	1228	26	requirements	requirement	NOUN
cjgl-2651	1228	27	)	)	PUNCT
cjgl-2651	1228	28	.	.	PUNCT
cjgl-2651	1229	1	227	227	NUM
cjgl-2651	1229	2	see	see	VERB
cjgl-2651	1229	3	h.r	h.r	PROPN
cjgl-2651	1229	4	.	.	PROPN
cjgl-2651	1229	5	rep	rep	PROPN
cjgl-2651	1229	6	.	.	PROPN
cjgl-2651	1229	7	no	no	INTJ
cjgl-2651	1229	8	.	.	PUNCT
cjgl-2651	1230	1	101	101	NUM
cjgl-2651	1230	2	-	-	SYM
cjgl-2651	1230	3	247	247	NUM
cjgl-2651	1230	4	,	,	PUNCT
cjgl-2651	1230	5	at	at	ADP
cjgl-2651	1230	6	1340	1340	NUM
cjgl-2651	1230	7	(	(	PUNCT
cjgl-2651	1230	8	1989	1989	NUM
cjgl-2651	1230	9	)	)	PUNCT
cjgl-2651	1230	10	,	,	PUNCT
cjgl-2651	1230	11	reprinted	reprint	VERB
cjgl-2651	1230	12	in	in	ADP
cjgl-2651	1230	13	1989	1989	NUM
cjgl-2651	1230	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjgl-2651	1230	15	.	.	PUNCT
cjgl-2651	1230	16	1906	1906	NUM
cjgl-2651	1230	17	,	,	PUNCT
cjgl-2651	1230	18	2810	2810	NUM
cjgl-2651	1230	19	(	(	PUNCT
cjgl-2651	1230	20	explaining	explain	VERB
cjgl-2651	1230	21	the	the	DET
cjgl-2651	1230	22	rationale	rationale	NOUN
cjgl-2651	1230	23	behind	behind	ADP
cjgl-2651	1230	24	the	the	DET
cjgl-2651	1230	25	enactment	enactment	NOUN
cjgl-2651	1230	26	of	of	ADP
cjgl-2651	1230	27	§	§	PROPN
cjgl-2651	1230	28	103	103	NUM
cjgl-2651	1230	29	1(t	1(t	NUM
cjgl-2651	1230	30	)	)	PUNCT
cjgl-2651	1230	31	)	)	PUNCT
cjgl-2651	1230	32	.	.	PUNCT
cjgl-2651	1231	1	228	228	NUM
cjgl-2651	1231	2	i.r.s	i.r.	NOUN
cjgl-2651	1231	3	.	.	PUNCT
cjgl-2651	1232	1	form	form	PROPN
cjgl-2651	1232	2	8824	8824	NUM
cjgl-2651	1232	3	:	:	PUNCT
cjgl-2651	1232	4	like	like	ADJ
cjgl-2651	1232	5	-	-	PUNCT
cjgl-2651	1232	6	kind	kind	NOUN
cjgl-2651	1232	7	exchanges	exchange	NOUN
cjgl-2651	1232	8	,	,	PUNCT
cjgl-2651	1232	9	at	at	ADP
cjgl-2651	1232	10	i	i	PRON
cjgl-2651	1232	11	pt	pt	PROPN
cjgl-2651	1232	12	.	.	PROPN
cjgl-2651	1232	13	11	11	NUM
cjgl-2651	1232	14	(	(	PUNCT
cjgl-2651	1232	15	2009	2009	NUM
cjgl-2651	1232	16	)	)	PUNCT
cjgl-2651	1232	17	.	.	PUNCT
cjgl-2651	1233	1	columbia	columbia	PROPN
cjgl-2651	1233	2	journal	journal	PROPN
cjgl-2651	1233	3	of	of	ADP
cjgl-2651	1233	4	gender	gender	NOUN
cjgl-2651	1233	5	and	and	CCONJ
cjgl-2651	1233	6	law	law	NOUN
cjgl-2651	1233	7	though	though	SCONJ
cjgl-2651	1233	8	§	§	PROPN
cjgl-2651	1233	9	§	§	PROPN
cjgl-2651	1233	10	267	267	NUM
cjgl-2651	1233	11	and	and	CCONJ
cjgl-2651	1233	12	318	318	NUM
cjgl-2651	1233	13	are	be	AUX
cjgl-2651	1233	14	the	the	DET
cjgl-2651	1233	15	most	most	ADV
cjgl-2651	1233	16	commonly	commonly	ADV
cjgl-2651	1233	17	encountered	encounter	VERB
cjgl-2651	1233	18	attribution	attribution	NOUN
cjgl-2651	1233	19	rules	rule	NOUN
cjgl-2651	1233	20	in	in	ADP
cjgl-2651	1233	21	the	the	DET
cjgl-2651	1233	22	code	code	NOUN
cjgl-2651	1233	23	,	,	PUNCT
cjgl-2651	1233	24	there	there	PRON
cjgl-2651	1233	25	are	be	VERB
cjgl-2651	1233	26	a	a	DET
cjgl-2651	1233	27	few	few	ADJ
cjgl-2651	1233	28	provisions	provision	NOUN
cjgl-2651	1233	29	with	with	ADP
cjgl-2651	1233	30	their	their	PRON
cjgl-2651	1233	31	own	own	ADJ
cjgl-2651	1233	32	unique	unique	ADJ
cjgl-2651	1233	33	attribution	attribution	NOUN
cjgl-2651	1233	34	rules	rule	NOUN
cjgl-2651	1233	35	.	.	PUNCT
cjgl-2651	1234	1	in	in	ADP
cjgl-2651	1234	2	this	this	DET
cjgl-2651	1234	3	section	section	NOUN
cjgl-2651	1234	4	,	,	PUNCT
cjgl-2651	1234	5	1	1	NUM
cjgl-2651	1234	6	briefly	briefly	NOUN
cjgl-2651	1234	7	describe	describe	VERB
cjgl-2651	1234	8	these	these	DET
cjgl-2651	1234	9	attribution	attribution	NOUN
cjgl-2651	1234	10	rules	rule	NOUN
cjgl-2651	1234	11	and	and	CCONJ
cjgl-2651	1234	12	their	their	PRON
cjgl-2651	1234	13	attendant	attendant	ADJ
cjgl-2651	1234	14	identification	identification	NOUN
cjgl-2651	1234	15	and	and	CCONJ
cjgl-2651	1234	16	documentation	documentation	NOUN
cjgl-2651	1234	17	requirements	requirement	NOUN
cjgl-2651	1234	18	(	(	PUNCT
cjgl-2651	1234	19	if	if	SCONJ
cjgl-2651	1234	20	any	any	PRON
cjgl-2651	1234	21	)	)	PUNCT
cjgl-2651	1234	22	.	.	PUNCT
cjgl-2651	1235	1	i	i	PRON
cjgl-2651	1235	2	first	first	ADV
cjgl-2651	1235	3	describe	describe	VERB
cjgl-2651	1235	4	generally	generally	ADV
cjgl-2651	1235	5	applicable	applicable	ADJ
cjgl-2651	1235	6	attribution	attribution	NOUN
cjgl-2651	1235	7	rules	rule	NOUN
cjgl-2651	1235	8	and	and	CCONJ
cjgl-2651	1235	9	then	then	ADV
cjgl-2651	1235	10	address	address	VERB
cjgl-2651	1235	11	rules	rule	NOUN
cjgl-2651	1235	12	that	that	PRON
cjgl-2651	1235	13	apply	apply	VERB
cjgl-2651	1235	14	only	only	ADV
cjgl-2651	1235	15	to	to	PART
cjgl-2651	1235	16	married	marry	VERB
cjgl-2651	1235	17	different	different	ADJ
cjgl-2651	1235	18	-	-	PUNCT
cjgl-2651	1235	19	sex	sex	NOUN
cjgl-2651	1235	20	couples	couple	NOUN
cjgl-2651	1235	21	.	.	PUNCT
cjgl-2651	1236	1	the	the	DET
cjgl-2651	1236	2	identification	identification	NOUN
cjgl-2651	1236	3	and	and	CCONJ
cjgl-2651	1236	4	documentation	documentation	NOUN
cjgl-2651	1236	5	requirements	requirement	NOUN
cjgl-2651	1236	6	in	in	ADP
cjgl-2651	1236	7	these	these	DET
cjgl-2651	1236	8	attribution	attribution	NOUN
cjgl-2651	1236	9	rules	rule	NOUN
cjgl-2651	1236	10	share	share	VERB
cjgl-2651	1236	11	the	the	DET
cjgl-2651	1236	12	same	same	ADJ
cjgl-2651	1236	13	haphazard	haphazard	ADJ
cjgl-2651	1236	14	quality	quality	NOUN
cjgl-2651	1236	15	as	as	ADP
cjgl-2651	1236	16	the	the	DET
cjgl-2651	1236	17	family	family	NOUN
cjgl-2651	1236	18	tax	tax	NOUN
cjgl-2651	1236	19	provisions	provision	NOUN
cjgl-2651	1236	20	discussed	discuss	VERB
cjgl-2651	1236	21	in	in	ADP
cjgl-2651	1236	22	part	part	NOUN
cjgl-2651	1236	23	i1	i1	PROPN
cjgl-2651	1236	24	of	of	ADP
cjgl-2651	1236	25	this	this	DET
cjgl-2651	1236	26	article	article	NOUN
cjgl-2651	1236	27	.	.	PUNCT
cjgl-2651	1237	1	3	3	X
cjgl-2651	1237	2	.	.	X
cjgl-2651	1237	3	general	general	ADJ
cjgl-2651	1237	4	attribution	attribution	NOUN
cjgl-2651	1237	5	rules	rule	NOUN
cjgl-2651	1237	6	section	section	NOUN
cjgl-2651	1237	7	541	541	NUM
cjgl-2651	1237	8	imposes	impose	VERB
cjgl-2651	1237	9	a	a	DET
cjgl-2651	1237	10	personal	personal	ADJ
cjgl-2651	1237	11	holding	hold	VERB
cjgl-2651	1237	12	company	company	NOUN
cjgl-2651	1237	13	tax	tax	NOUN
cjgl-2651	1237	14	on	on	ADP
cjgl-2651	1237	15	the	the	DET
cjgl-2651	1237	16	undistributed	undistributed	ADJ
cjgl-2651	1237	17	,	,	PUNCT
cjgl-2651	1237	18	generally	generally	ADV
cjgl-2651	1237	19	passive	passive	ADJ
cjgl-2651	1237	20	income	income	NOUN
cjgl-2651	1237	21	of	of	ADP
cjgl-2651	1237	22	corporations	corporation	NOUN
cjgl-2651	1237	23	.	.	PUNCT
cjgl-2651	1238	1	as	as	ADV
cjgl-2651	1238	2	originally	originally	ADV
cjgl-2651	1238	3	conceived	conceive	VERB
cjgl-2651	1238	4	,	,	PUNCT
cjgl-2651	1238	5	the	the	DET
cjgl-2651	1238	6	personal	personal	ADJ
cjgl-2651	1238	7	holding	hold	VERB
cjgl-2651	1238	8	company	company	NOUN
cjgl-2651	1238	9	tax	tax	NOUN
cjgl-2651	1238	10	targeted	target	VERB
cjgl-2651	1238	11	corporations	corporation	NOUN
cjgl-2651	1238	12	that	that	PRON
cjgl-2651	1238	13	functioned	function	VERB
cjgl-2651	1238	14	as	as	ADP
cjgl-2651	1238	15	incorporated	incorporated	ADJ
cjgl-2651	1238	16	pocketbooks	pocketbook	NOUN
cjgl-2651	1238	17	,	,	PUNCT
cjgl-2651	1238	18	incorporated	incorporated	ADJ
cjgl-2651	1238	19	talents	talent	NOUN
cjgl-2651	1238	20	,	,	PUNCT
cjgl-2651	1238	21	or	or	CCONJ
cjgl-2651	1238	22	incorporated	incorporate	VERB
cjgl-2651	1238	23	yachts	yacht	NOUN
cjgl-2651	1238	24	or	or	CCONJ
cjgl-2651	1238	25	country	country	NOUN
cjgl-2651	1238	26	estates	estate	NOUN
cjgl-2651	1238	27	to	to	PART
cjgl-2651	1238	28	provide	provide	VERB
cjgl-2651	1238	29	their	their	PRON
cjgl-2651	1238	30	shareholders	shareholder	NOUN
cjgl-2651	1238	31	a	a	DET
cjgl-2651	1238	32	means	means	NOUN
cjgl-2651	1238	33	of	of	ADP
cjgl-2651	1238	34	avoiding	avoid	VERB
cjgl-2651	1238	35	taxation	taxation	NOUN
cjgl-2651	1238	36	at	at	ADP
cjgl-2651	1238	37	the	the	DET
cjgl-2651	1238	38	(	(	PUNCT
cjgl-2651	1238	39	then	then	ADV
cjgl-2651	1238	40	higher	high	ADJ
cjgl-2651	1238	41	)	)	PUNCT
cjgl-2651	1238	42	graduated	graduate	VERB
cjgl-2651	1238	43	rates	rate	NOUN
cjgl-2651	1238	44	that	that	PRON
cjgl-2651	1238	45	applied	apply	VERB
cjgl-2651	1238	46	to	to	ADP
cjgl-2651	1238	47	individuals	individual	NOUN
cjgl-2651	1238	48	.	.	PUNCT
cjgl-2651	1239	1	229	229	NUM
cjgl-2651	1239	2	to	to	PART
cjgl-2651	1239	3	be	be	AUX
cjgl-2651	1239	4	classified	classify	VERB
cjgl-2651	1239	5	as	as	ADP
cjgl-2651	1239	6	a	a	DET
cjgl-2651	1239	7	personal	personal	ADJ
cjgl-2651	1239	8	holding	hold	VERB
cjgl-2651	1239	9	company	company	NOUN
cjgl-2651	1239	10	,	,	PUNCT
cjgl-2651	1239	11	a	a	DET
cjgl-2651	1239	12	corporation	corporation	NOUN
cjgl-2651	1239	13	must	must	AUX
cjgl-2651	1239	14	meet	meet	VERB
cjgl-2651	1239	15	both	both	PRON
cjgl-2651	1239	16	an	an	DET
cjgl-2651	1239	17	income	income	NOUN
cjgl-2651	1239	18	test	test	NOUN
cjgl-2651	1239	19	and	and	CCONJ
cjgl-2651	1239	20	an	an	DET
cjgl-2651	1239	21	ownership	ownership	NOUN
cjgl-2651	1239	22	test.230	test.230	ADP
cjgl-2651	1239	23	the	the	DET
cjgl-2651	1239	24	ownership	ownership	NOUN
cjgl-2651	1239	25	test	test	NOUN
cjgl-2651	1239	26	requires	require	VERB
cjgl-2651	1239	27	that	that	SCONJ
cjgl-2651	1239	28	more	more	ADJ
cjgl-2651	1239	29	than	than	ADP
cjgl-2651	1239	30	50	50	NUM
cjgl-2651	1239	31	%	%	NOUN
cjgl-2651	1239	32	of	of	ADP
cjgl-2651	1239	33	the	the	DET
cjgl-2651	1239	34	value	value	NOUN
cjgl-2651	1239	35	of	of	ADP
cjgl-2651	1239	36	the	the	DET
cjgl-2651	1239	37	corporation	corporation	NOUN
cjgl-2651	1239	38	's	's	PART
cjgl-2651	1239	39	stock	stock	NOUN
cjgl-2651	1239	40	must	must	AUX
cjgl-2651	1239	41	be	be	AUX
cjgl-2651	1239	42	held	hold	VERB
cjgl-2651	1239	43	by	by	ADP
cjgl-2651	1239	44	five	five	NUM
cjgl-2651	1239	45	or	or	CCONJ
cjgl-2651	1239	46	fewer	few	ADJ
cjgl-2651	1239	47	individuals	individual	NOUN
cjgl-2651	1239	48	.	.	PUNCT
cjgl-2651	1240	1	2	2	NUM
cjgl-2651	1240	2	31	31	NUM
cjgl-2651	1240	3	for	for	ADP
cjgl-2651	1240	4	purposes	purpose	NOUN
cjgl-2651	1240	5	of	of	ADP
cjgl-2651	1240	6	determining	determine	VERB
cjgl-2651	1240	7	whether	whether	SCONJ
cjgl-2651	1240	8	this	this	DET
cjgl-2651	1240	9	ownership	ownership	NOUN
cjgl-2651	1240	10	test	test	NOUN
cjgl-2651	1240	11	has	have	AUX
cjgl-2651	1240	12	been	be	AUX
cjgl-2651	1240	13	satisfied	satisfied	ADJ
cjgl-2651	1240	14	,	,	PUNCT
cjgl-2651	1240	15	§	§	PROPN
cjgl-2651	1240	16	544	544	NUM
cjgl-2651	1240	17	requires	require	VERB
cjgl-2651	1240	18	taxpayers	taxpayer	NOUN
cjgl-2651	1240	19	to	to	PART
cjgl-2651	1240	20	take	take	VERB
cjgl-2651	1240	21	into	into	ADP
cjgl-2651	1240	22	account	account	NOUN
cjgl-2651	1240	23	its	its	PRON
cjgl-2651	1240	24	own	own	ADJ
cjgl-2651	1240	25	special	special	ADJ
cjgl-2651	1240	26	set	set	NOUN
cjgl-2651	1240	27	of	of	ADP
cjgl-2651	1240	28	constructive	constructive	ADJ
cjgl-2651	1240	29	ownership	ownership	NOUN
cjgl-2651	1240	30	rules	rule	NOUN
cjgl-2651	1240	31	.	.	PUNCT
cjgl-2651	1241	1	232	232	NUM
cjgl-2651	1241	2	given	give	VERB
cjgl-2651	1241	3	the	the	DET
cjgl-2651	1241	4	central	central	ADJ
cjgl-2651	1241	5	importance	importance	NOUN
cjgl-2651	1241	6	of	of	ADP
cjgl-2651	1241	7	the	the	DET
cjgl-2651	1241	8	ownership	ownership	NOUN
cjgl-2651	1241	9	requirement	requirement	NOUN
cjgl-2651	1241	10	to	to	ADP
cjgl-2651	1241	11	229	229	NUM
cjgl-2651	1241	12	boris	boris	PROPN
cjgl-2651	1241	13	i.	i.	PROPN
cjgl-2651	1241	14	bittker	bittker	PROPN
cjgl-2651	1241	15	james	james	PROPN
cjgl-2651	1241	16	s.	s.	PROPN
cjgl-2651	1241	17	eustice	eustice	PROPN
cjgl-2651	1241	18	,	,	PUNCT
cjgl-2651	1241	19	federal	federal	ADJ
cjgl-2651	1241	20	income	income	NOUN
cjgl-2651	1241	21	taxation	taxation	NOUN
cjgl-2651	1241	22	of	of	ADP
cjgl-2651	1241	23	corporations	corporation	NOUN
cjgl-2651	1241	24	and	and	CCONJ
cjgl-2651	1241	25	shareholders	shareholder	NOUN
cjgl-2651	1241	26	7.20	7.20	NUM
cjgl-2651	1241	27	(	(	PUNCT
cjgl-2651	1241	28	2009	2009	NUM
cjgl-2651	1241	29	)	)	PUNCT
cjgl-2651	1241	30	,	,	PUNCT
cjgl-2651	1241	31	available	available	ADJ
cjgl-2651	1241	32	at	at	ADP
cjgl-2651	1241	33	1999	1999	NUM
cjgl-2651	1241	34	wl	wl	NOUN
cjgl-2651	1241	35	516532	516532	NUM
cjgl-2651	1241	36	.	.	PUNCT
cjgl-2651	1242	1	230	230	NUM
cjgl-2651	1242	2	i.r.c	i.r.c	NOUN
cjgl-2651	1242	3	.	.	PUNCT
cjgl-2651	1243	1	§	§	PROPN
cjgl-2651	1243	2	542(a	542(a	PROPN
cjgl-2651	1243	3	)	)	PUNCT
cjgl-2651	1243	4	.	.	PUNCT
cjgl-2651	1244	1	231	231	NUM
cjgl-2651	1245	1	i	i	PRON
cjgl-2651	1245	2	d.	d.	PROPN
cjgl-2651	1245	3	§	§	PROPN
cjgl-2651	1245	4	542(a)(2	542(a)(2	PROPN
cjgl-2651	1245	5	)	)	PUNCT
cjgl-2651	1245	6	.	.	PUNCT
cjgl-2651	1246	1	232	232	NUM
cjgl-2651	1247	1	as	as	SCONJ
cjgl-2651	1247	2	they	they	PRON
cjgl-2651	1247	3	relate	relate	VERB
cjgl-2651	1247	4	to	to	ADP
cjgl-2651	1247	5	family	family	NOUN
cjgl-2651	1247	6	attribution	attribution	NOUN
cjgl-2651	1247	7	,	,	PUNCT
cjgl-2651	1247	8	these	these	DET
cjgl-2651	1247	9	constructive	constructive	ADJ
cjgl-2651	1247	10	ownership	ownership	NOUN
cjgl-2651	1247	11	rules	rule	NOUN
cjgl-2651	1247	12	also	also	ADV
cjgl-2651	1247	13	apply	apply	VERB
cjgl-2651	1247	14	for	for	ADP
cjgl-2651	1247	15	purposes	purpose	NOUN
cjgl-2651	1247	16	of	of	ADP
cjgl-2651	1247	17	determining	determine	VERB
cjgl-2651	1247	18	whether	whether	SCONJ
cjgl-2651	1247	19	a	a	DET
cjgl-2651	1247	20	corporation	corporation	NOUN
cjgl-2651	1247	21	qualifies	qualify	VERB
cjgl-2651	1247	22	for	for	ADP
cjgl-2651	1247	23	the	the	DET
cjgl-2651	1247	24	exceptions	exception	NOUN
cjgl-2651	1247	25	from	from	ADP
cjgl-2651	1247	26	classification	classification	NOUN
cjgl-2651	1247	27	as	as	ADP
cjgl-2651	1247	28	a	a	DET
cjgl-2651	1247	29	personal	personal	ADJ
cjgl-2651	1247	30	service	service	NOUN
cjgl-2651	1247	31	corporation	corporation	NOUN
cjgl-2651	1247	32	for	for	ADP
cjgl-2651	1247	33	certain	certain	ADJ
cjgl-2651	1247	34	lending	lending	NOUN
cjgl-2651	1247	35	or	or	CCONJ
cjgl-2651	1247	36	finance	finance	NOUN
cjgl-2651	1247	37	companies	company	NOUN
cjgl-2651	1247	38	and	and	CCONJ
cjgl-2651	1247	39	for	for	ADP
cjgl-2651	1247	40	certain	certain	ADJ
cjgl-2651	1247	41	small	small	ADJ
cjgl-2651	1247	42	business	business	NOUN
cjgl-2651	1247	43	investment	investment	NOUN
cjgl-2651	1247	44	companies	company	NOUN
cjgl-2651	1247	45	.	.	PUNCT
cjgl-2651	1248	1	i	i	PRON
cjgl-2651	1248	2	d.	d.	PROPN
cjgl-2651	1248	3	§	§	PROPN
cjgl-2651	1248	4	542(c)(6)-(7	542(c)(6)-(7	NOUN
cjgl-2651	1248	5	)	)	PUNCT
cjgl-2651	1248	6	,	,	PUNCT
cjgl-2651	1248	7	(	(	PUNCT
cjgl-2651	1248	8	d	d	NOUN
cjgl-2651	1248	9	)	)	PUNCT
cjgl-2651	1248	10	.	.	PUNCT
cjgl-2651	1249	1	naturally	naturally	ADV
cjgl-2651	1249	2	,	,	PUNCT
cjgl-2651	1249	3	a	a	DET
cjgl-2651	1249	4	corporation	corporation	NOUN
cjgl-2651	1249	5	that	that	PRON
cjgl-2651	1249	6	qualifies	qualify	VERB
cjgl-2651	1249	7	for	for	ADP
cjgl-2651	1249	8	these	these	DET
cjgl-2651	1249	9	exceptions	exception	NOUN
cjgl-2651	1249	10	does	do	AUX
cjgl-2651	1249	11	not	not	PART
cjgl-2651	1249	12	have	have	VERB
cjgl-2651	1249	13	to	to	PART
cjgl-2651	1249	14	undertake	undertake	VERB
cjgl-2651	1249	15	the	the	DET
cjgl-2651	1249	16	reporting	reporting	NOUN
cjgl-2651	1249	17	described	describe	VERB
cjgl-2651	1249	18	in	in	ADP
cjgl-2651	1249	19	the	the	DET
cjgl-2651	1249	20	text	text	NOUN
cjgl-2651	1249	21	below	below	ADV
cjgl-2651	1249	22	.	.	PUNCT
cjgl-2651	1250	1	22.2	22.2	NUM
cjgl-2651	1250	2	403	403	NUM
cjgl-2651	1250	3	columbia	columbia	PROPN
cjgl-2651	1250	4	journal	journal	PROPN
cjgl-2651	1250	5	of	of	ADP
cjgl-2651	1250	6	gender	gender	NOUN
cjgl-2651	1250	7	and	and	CCONJ
cjgl-2651	1250	8	law	law	NOUN
cjgl-2651	1250	9	classification	classification	NOUN
cjgl-2651	1250	10	as	as	ADP
cjgl-2651	1250	11	a	a	DET
cjgl-2651	1250	12	personal	personal	ADJ
cjgl-2651	1250	13	holding	hold	VERB
cjgl-2651	1250	14	company	company	NOUN
cjgl-2651	1250	15	,	,	PUNCT
cjgl-2651	1250	16	it	it	PRON
cjgl-2651	1250	17	should	should	AUX
cjgl-2651	1250	18	not	not	PART
cjgl-2651	1250	19	be	be	AUX
cjgl-2651	1250	20	surprising	surprising	ADJ
cjgl-2651	1250	21	that	that	SCONJ
cjgl-2651	1250	22	there	there	PRON
cjgl-2651	1250	23	is	be	VERB
cjgl-2651	1250	24	a	a	DET
cjgl-2651	1250	25	section	section	NOUN
cjgl-2651	1250	26	of	of	ADP
cjgl-2651	1250	27	the	the	DET
cjgl-2651	1250	28	personal	personal	ADJ
cjgl-2651	1250	29	holding	hold	VERB
cjgl-2651	1250	30	company	company	NOUN
cjgl-2651	1250	31	tax	tax	NOUN
cjgl-2651	1250	32	return	return	NOUN
cjgl-2651	1250	33	that	that	PRON
cjgl-2651	1250	34	requires	require	VERB
cjgl-2651	1250	35	the	the	DET
cjgl-2651	1250	36	corporation	corporation	NOUN
cjgl-2651	1250	37	to	to	PART
cjgl-2651	1250	38	identify	identify	VERB
cjgl-2651	1250	39	the	the	DET
cjgl-2651	1250	40	name	name	NOUN
cjgl-2651	1250	41	and	and	CCONJ
cjgl-2651	1250	42	address	address	NOUN
cjgl-2651	1250	43	of	of	ADP
cjgl-2651	1250	44	each	each	PRON
cjgl-2651	1250	45	of	of	ADP
cjgl-2651	1250	46	the	the	DET
cjgl-2651	1250	47	shareholders	shareholder	NOUN
cjgl-2651	1250	48	who	who	PRON
cjgl-2651	1250	49	comprise	comprise	VERB
cjgl-2651	1250	50	the	the	DET
cjgl-2651	1250	51	requisite	requisite	ADJ
cjgl-2651	1250	52	five	five	NUM
cjgl-2651	1250	53	or	or	CCONJ
cjgl-2651	1250	54	fewer	few	ADJ
cjgl-2651	1250	55	individuals	individual	NOUN
cjgl-2651	1250	56	who	who	PRON
cjgl-2651	1250	57	own	own	VERB
cjgl-2651	1250	58	more	more	ADJ
cjgl-2651	1250	59	than	than	ADP
cjgl-2651	1250	60	50	50	NUM
cjgl-2651	1250	61	%	%	NOUN
cjgl-2651	1250	62	of	of	ADP
cjgl-2651	1250	63	the	the	DET
cjgl-2651	1250	64	value	value	NOUN
cjgl-2651	1250	65	of	of	ADP
cjgl-2651	1250	66	its	its	PRON
cjgl-2651	1250	67	stock.233	stock.233	NOUN
cjgl-2651	1250	68	interestingly	interestingly	ADV
cjgl-2651	1250	69	,	,	PUNCT
cjgl-2651	1250	70	this	this	DET
cjgl-2651	1250	71	same	same	ADJ
cjgl-2651	1250	72	stock	stock	NOUN
cjgl-2651	1250	73	ownership	ownership	NOUN
cjgl-2651	1250	74	requirement	requirement	NOUN
cjgl-2651	1250	75	is	be	AUX
cjgl-2651	1250	76	incorporated	incorporate	VERB
cjgl-2651	1250	77	by	by	ADP
cjgl-2651	1250	78	reference	reference	NOUN
cjgl-2651	1250	79	in	in	ADP
cjgl-2651	1250	80	the	the	DET
cjgl-2651	1250	81	at	at	ADP
cjgl-2651	1250	82	-	-	PUNCT
cjgl-2651	1250	83	risk	risk	NOUN
cjgl-2651	1250	84	rules	rule	NOUN
cjgl-2651	1250	85	of	of	ADP
cjgl-2651	1250	86	§	§	PROPN
cjgl-2651	1250	87	465	465	NUM
cjgl-2651	1250	88	(	(	PUNCT
cjgl-2651	1250	89	including	include	VERB
cjgl-2651	1250	90	a	a	DET
cjgl-2651	1250	91	modified	modify	VERB
cjgl-2651	1250	92	version	version	NOUN
cjgl-2651	1250	93	of	of	ADP
cjgl-2651	1250	94	the	the	DET
cjgl-2651	1250	95	constructive	constructive	ADJ
cjgl-2651	1250	96	ownership	ownership	NOUN
cjgl-2651	1250	97	rules	rule	NOUN
cjgl-2651	1250	98	)	)	PUNCT
cjgl-2651	1250	99	,	,	PUNCT
cjgl-2651	1250	100	and	and	CCONJ
cjgl-2651	1250	101	it	it	PRON
cjgl-2651	1250	102	there	there	PRON
cjgl-2651	1250	103	serves	serve	VERB
cjgl-2651	1250	104	the	the	DET
cjgl-2651	1250	105	important	important	ADJ
cjgl-2651	1250	106	role	role	NOUN
cjgl-2651	1250	107	of	of	ADP
cjgl-2651	1250	108	setting	set	VERB
cjgl-2651	1250	109	the	the	DET
cjgl-2651	1250	110	outside	outside	ADJ
cjgl-2651	1250	111	parameters	parameter	NOUN
cjgl-2651	1250	112	of	of	ADP
cjgl-2651	1250	113	the	the	DET
cjgl-2651	1250	114	class	class	NOUN
cjgl-2651	1250	115	of	of	ADP
cjgl-2651	1250	116	closely	closely	ADV
cjgl-2651	1250	117	held	hold	VERB
cjgl-2651	1250	118	corporations	corporation	NOUN
cjgl-2651	1250	119	subject	subject	ADJ
cjgl-2651	1250	120	to	to	ADP
cjgl-2651	1250	121	those	those	DET
cjgl-2651	1250	122	rules	rule	NOUN
cjgl-2651	1250	123	.	.	PUNCT
cjgl-2651	1251	1	234	234	NUM
cjgl-2651	1251	2	yet	yet	ADV
cjgl-2651	1251	3	,	,	PUNCT
cjgl-2651	1251	4	there	there	PRON
cjgl-2651	1251	5	is	be	VERB
cjgl-2651	1251	6	no	no	DET
cjgl-2651	1251	7	requirement	requirement	NOUN
cjgl-2651	1251	8	that	that	SCONJ
cjgl-2651	1251	9	corporate	corporate	ADJ
cjgl-2651	1251	10	taxpayers	taxpayer	NOUN
cjgl-2651	1251	11	document	document	NOUN
cjgl-2651	1251	12	which	which	PRON
cjgl-2651	1251	13	shareholders	shareholder	NOUN
cjgl-2651	1251	14	cause	cause	VERB
cjgl-2651	1251	15	them	they	PRON
cjgl-2651	1251	16	to	to	PART
cjgl-2651	1251	17	be	be	AUX
cjgl-2651	1251	18	subject	subject	ADJ
cjgl-2651	1251	19	to	to	ADP
cjgl-2651	1251	20	the	the	DET
cjgl-2651	1251	21	at	at	ADP
cjgl-2651	1251	22	-	-	PUNCT
cjgl-2651	1251	23	risk	risk	NOUN
cjgl-2651	1251	24	rules	rule	NOUN
cjgl-2651	1251	25	.	.	PUNCT
cjgl-2651	1252	1	235	235	NUM
cjgl-2651	1252	2	the	the	DET
cjgl-2651	1252	3	same	same	ADJ
cjgl-2651	1252	4	is	be	AUX
cjgl-2651	1252	5	true	true	ADJ
cjgl-2651	1252	6	of	of	ADP
cjgl-2651	1252	7	the	the	DET
cjgl-2651	1252	8	passive	passive	ADJ
cjgl-2651	1252	9	activity	activity	NOUN
cjgl-2651	1252	10	rules	rule	NOUN
cjgl-2651	1252	11	,	,	PUNCT
cjgl-2651	1252	12	which	which	PRON
cjgl-2651	1252	13	indirectly	indirectly	ADV
cjgl-2651	1252	14	borrow	borrow	VERB
cjgl-2651	1252	15	the	the	DET
cjgl-2651	1252	16	personal	personal	ADJ
cjgl-2651	1252	17	holding	hold	VERB
cjgl-2651	1252	18	company	company	NOUN
cjgl-2651	1252	19	stock	stock	NOUN
cjgl-2651	1252	20	ownership	ownership	NOUN
cjgl-2651	1252	21	requirement	requirement	NOUN
cjgl-2651	1252	22	by	by	ADP
cjgl-2651	1252	23	incorporating	incorporate	VERB
cjgl-2651	1252	24	by	by	ADP
cjgl-2651	1252	25	reference	reference	NOUN
cjgl-2651	1252	26	the	the	DET
cjgl-2651	1252	27	definition	definition	NOUN
cjgl-2651	1252	28	of	of	ADP
cjgl-2651	1252	29	closely	closely	ADV
cjgl-2651	1252	30	held	hold	VERB
cjgl-2651	1252	31	corporation	corporation	NOUN
cjgl-2651	1252	32	from	from	ADP
cjgl-2651	1252	33	§	§	PROPN
cjgl-2651	1252	34	465.236	465.236	NUM
cjgl-2651	1252	35	section	section	NOUN
cjgl-2651	1252	36	1256	1256	NUM
cjgl-2651	1252	37	contains	contain	VERB
cjgl-2651	1252	38	mark	mark	NOUN
cjgl-2651	1252	39	-	-	PUNCT
cjgl-2651	1252	40	to	to	ADP
cjgl-2651	1252	41	-	-	PUNCT
cjgl-2651	1252	42	market	market	NOUN
cjgl-2651	1252	43	rules	rule	NOUN
cjgl-2651	1252	44	that	that	PRON
cjgl-2651	1252	45	require	require	VERB
cjgl-2651	1252	46	taxpayers	taxpayer	NOUN
cjgl-2651	1252	47	to	to	PART
cjgl-2651	1252	48	annually	annually	ADV
cjgl-2651	1252	49	recognize	recognize	VERB
cjgl-2651	1252	50	as	as	ADP
cjgl-2651	1252	51	gain	gain	NOUN
cjgl-2651	1252	52	or	or	CCONJ
cjgl-2651	1252	53	loss	loss	VERB
cjgl-2651	1252	54	any	any	DET
cjgl-2651	1252	55	unrealized	unrealized	ADJ
cjgl-2651	1252	56	appreciation	appreciation	NOUN
cjgl-2651	1252	57	or	or	CCONJ
cjgl-2651	1252	58	depreciation	depreciation	NOUN
cjgl-2651	1252	59	in	in	ADP
cjgl-2651	1252	60	regulated	regulated	ADJ
cjgl-2651	1252	61	futures	future	NOUN
cjgl-2651	1252	62	,	,	PUNCT
cjgl-2651	1252	63	foreign	foreign	ADJ
cjgl-2651	1252	64	currency	currency	NOUN
cjgl-2651	1252	65	,	,	PUNCT
cjgl-2651	1252	66	and	and	CCONJ
cjgl-2651	1252	67	certain	certain	ADJ
cjgl-2651	1252	68	other	other	ADJ
cjgl-2651	1252	69	contracts	contract	NOUN
cjgl-2651	1252	70	.	.	PUNCT
cjgl-2651	1253	1	237	237	NUM
cjgl-2651	1253	2	hedging	hedging	NOUN
cjgl-2651	1253	3	transactions	transaction	NOUN
cjgl-2651	1253	4	are	be	AUX
cjgl-2651	1253	5	,	,	PUNCT
cjgl-2651	1253	6	however	however	ADV
cjgl-2651	1253	7	,	,	PUNCT
cjgl-2651	1253	8	excepted	except	VERB
cjgl-2651	1253	9	from	from	ADP
cjgl-2651	1253	10	this	this	DET
cjgl-2651	1253	11	mark	mark	NOUN
cjgl-2651	1253	12	-	-	PUNCT
cjgl-2651	1253	13	to	to	ADP
cjgl-2651	1253	14	-	-	PUNCT
cjgl-2651	1253	15	market	market	NOUN
cjgl-2651	1253	16	regime	regime	NOUN
cjgl-2651	1253	17	"	"	PUNCT
cjgl-2651	1253	18	to	to	PART
cjgl-2651	1253	19	ensure	ensure	VERB
cjgl-2651	1253	20	that	that	SCONJ
cjgl-2651	1253	21	§	§	PROPN
cjgl-2651	1253	22	1256	1256	NUM
cjgl-2651	1253	23	does	do	AUX
cjgl-2651	1253	24	not	not	PART
cjgl-2651	1253	25	impede	impede	VERB
cjgl-2651	1253	26	valuable	valuable	ADJ
cjgl-2651	1253	27	functions	function	NOUN
cjgl-2651	1253	28	served	serve	VERB
cjgl-2651	1253	29	by	by	ADP
cjgl-2651	1253	30	the	the	DET
cjgl-2651	1253	31	commodity	commodity	NOUN
cjgl-2651	1253	32	futures	future	NOUN
cjgl-2651	1253	33	markets	market	NOUN
cjgl-2651	1253	34	"	"	PUNCT
cjgl-2651	1253	35	to	to	ADP
cjgl-2651	1253	36	the	the	DET
cjgl-2651	1253	37	agricultural	agricultural	ADJ
cjgl-2651	1253	38	and	and	CCONJ
cjgl-2651	1253	39	commercial	commercial	ADJ
cjgl-2651	1253	40	sectors	sector	NOUN
cjgl-2651	1253	41	in	in	ADP
cjgl-2651	1253	42	reducing	reduce	VERB
cjgl-2651	1253	43	the	the	DET
cjgl-2651	1253	44	risks	risk	NOUN
cjgl-2651	1253	45	associated	associate	VERB
cjgl-2651	1253	46	with	with	ADP
cjgl-2651	1253	47	the	the	DET
cjgl-2651	1253	48	sale	sale	NOUN
cjgl-2651	1253	49	of	of	ADP
cjgl-2651	1253	50	crops	crop	NOUN
cjgl-2651	1253	51	and	and	CCONJ
cjgl-2651	1253	52	the	the	DET
cjgl-2651	1253	53	bulk	bulk	ADJ
cjgl-2651	1253	54	purchase	purchase	NOUN
cjgl-2651	1253	55	of	of	ADP
cjgl-2651	1253	56	items	item	NOUN
cjgl-2651	1253	57	.	.	PUNCT
cjgl-2651	1254	1	238	238	NUM
cjgl-2651	1254	2	nevertheless	nevertheless	ADV
cjgl-2651	1254	3	,	,	PUNCT
cjgl-2651	1254	4	to	to	PART
cjgl-2651	1254	5	prevent	prevent	VERB
cjgl-2651	1254	6	manipulation	manipulation	NOUN
cjgl-2651	1254	7	of	of	ADP
cjgl-2651	1254	8	the	the	DET
cjgl-2651	1254	9	hedging	hedging	NOUN
cjgl-2651	1254	10	exception	exception	NOUN
cjgl-2651	1254	11	by	by	ADP
cjgl-2651	1254	12	tax	tax	NOUN
cjgl-2651	1254	13	shelters	shelter	NOUN
cjgl-2651	1254	14	,	,	PUNCT
cjgl-2651	1254	15	233	233	NUM
cjgl-2651	1254	16	i.r.s	i.r.	NOUN
cjgl-2651	1254	17	.	.	PUNCT
cjgl-2651	1255	1	form	form	PROPN
cjgl-2651	1255	2	1120	1120	NUM
cjgl-2651	1255	3	,	,	PUNCT
cjgl-2651	1255	4	schedule	schedule	NOUN
cjgl-2651	1255	5	ph	ph	NOUN
cjgl-2651	1255	6	:	:	PUNCT
cjgl-2651	1255	7	u.s	u.s	PROPN
cjgl-2651	1255	8	.	.	PROPN
cjgl-2651	1255	9	personal	personal	ADJ
cjgl-2651	1255	10	holding	hold	VERB
cjgl-2651	1255	11	company	company	NOUN
cjgl-2651	1255	12	(	(	PUNCT
cjgl-2651	1255	13	phc	phc	PROPN
cjgl-2651	1255	14	)	)	PUNCT
cjgl-2651	1255	15	tax	tax	NOUN
cjgl-2651	1255	16	,	,	PUNCT
cjgl-2651	1255	17	at	at	ADP
cjgl-2651	1255	18	2	2	NUM
cjgl-2651	1255	19	pt	pt	NOUN
cjgl-2651	1255	20	.	.	PROPN
cjgl-2651	1255	21	iv	iv	NUM
cjgl-2651	1255	22	(	(	PUNCT
cjgl-2651	1255	23	2009	2009	NUM
cjgl-2651	1255	24	)	)	PUNCT
cjgl-2651	1255	25	.	.	PUNCT
cjgl-2651	1256	1	234	234	NUM
cjgl-2651	1256	2	i.r.c	i.r.c	NOUN
cjgl-2651	1256	3	.	.	PUNCT
cjgl-2651	1257	1	§	§	PROPN
cjgl-2651	1257	2	465(a)(i)(b	465(a)(i)(b	NUM
cjgl-2651	1257	3	)	)	PUNCT
cjgl-2651	1257	4	,	,	PUNCT
cjgl-2651	1257	5	(	(	PUNCT
cjgl-2651	1257	6	3	3	NUM
cjgl-2651	1257	7	)	)	PUNCT
cjgl-2651	1257	8	.	.	PUNCT
cjgl-2651	1258	1	235	235	NUM
cjgl-2651	1258	2	see	see	VERB
cjgl-2651	1258	3	form	form	NOUN
cjgl-2651	1258	4	6198	6198	NUM
cjgl-2651	1258	5	,	,	PUNCT
cjgl-2651	1258	6	supra	supra	PROPN
cjgl-2651	1258	7	note	note	NOUN
cjgl-2651	1258	8	152	152	NUM
cjgl-2651	1258	9	.	.	NOUN
cjgl-2651	1258	10	236	236	NUM
cjgl-2651	1258	11	i.r.c	i.r.c	NOUN
cjgl-2651	1258	12	.	.	PUNCT
cjgl-2651	1259	1	§	§	PROPN
cjgl-2651	1259	2	469(a)(2	469(a)(2	PROPN
cjgl-2651	1259	3	)	)	PUNCT
cjgl-2651	1259	4	,	,	PUNCT
cjgl-2651	1259	5	(	(	PUNCT
cjgl-2651	1259	6	j)(1	j)(1	NOUN
cjgl-2651	1259	7	)	)	PUNCT
cjgl-2651	1259	8	;	;	PUNCT
cjgl-2651	1260	1	temp	temp	NOUN
cjgl-2651	1260	2	.	.	PUNCT
cjgl-2651	1261	1	treas	treas	PROPN
cjgl-2651	1261	2	.	.	PUNCT
cjgl-2651	1262	1	reg	reg	PROPN
cjgl-2651	1262	2	.	.	PUNCT
cjgl-2651	1263	1	§	§	PROPN
cjgl-2651	1263	2	1.469	1.469	NUM
cjgl-2651	1263	3	-	-	SYM
cjgl-2651	1263	4	1t(g)(2)(ii	1t(g)(2)(ii	NUM
cjgl-2651	1263	5	)	)	PUNCT
cjgl-2651	1263	6	(	(	PUNCT
cjgl-2651	1263	7	as	as	SCONJ
cjgl-2651	1263	8	amended	amend	VERB
cjgl-2651	1263	9	in	in	ADP
cjgl-2651	1263	10	2002	2002	NUM
cjgl-2651	1263	11	)	)	PUNCT
cjgl-2651	1264	1	;	;	PUNCT
cjgl-2651	1264	2	see	see	VERB
cjgl-2651	1264	3	form	form	NOUN
cjgl-2651	1264	4	8810	8810	NUM
cjgl-2651	1264	5	,	,	PUNCT
cjgl-2651	1264	6	supra	supra	PROPN
cjgl-2651	1264	7	note	note	NOUN
cjgl-2651	1264	8	167	167	NUM
cjgl-2651	1264	9	(	(	PUNCT
cjgl-2651	1264	10	requiring	require	VERB
cjgl-2651	1264	11	no	no	DET
cjgl-2651	1264	12	reporting	reporting	NOUN
cjgl-2651	1264	13	regarding	regard	VERB
cjgl-2651	1264	14	the	the	DET
cjgl-2651	1264	15	ownership	ownership	NOUN
cjgl-2651	1264	16	of	of	ADP
cjgl-2651	1264	17	the	the	DET
cjgl-2651	1264	18	corporation	corporation	NOUN
cjgl-2651	1264	19	)	)	PUNCT
cjgl-2651	1264	20	.	.	PUNCT
cjgl-2651	1265	1	237	237	NUM
cjgl-2651	1265	2	i.r.c	i.r.c	NOUN
cjgl-2651	1265	3	.	.	PUNCT
cjgl-2651	1266	1	§	§	PROPN
cjgl-2651	1266	2	1256(a	1256(a	NUM
cjgl-2651	1266	3	)	)	PUNCT
cjgl-2651	1266	4	,	,	PUNCT
cjgl-2651	1266	5	(	(	PUNCT
cjgl-2651	1266	6	b	b	NOUN
cjgl-2651	1266	7	)	)	PUNCT
cjgl-2651	1266	8	.	.	PUNCT
cjgl-2651	1267	1	238	238	NUM
cjgl-2651	1268	1	i	i	PRON
cjgl-2651	1268	2	d.	d.	PROPN
cjgl-2651	1268	3	§	§	PROPN
cjgl-2651	1268	4	1256(e)(1	1256(e)(1	NUM
cjgl-2651	1268	5	)	)	PUNCT
cjgl-2651	1268	6	;	;	PUNCT
cjgl-2651	1268	7	bittker	bittker	NOUN
cjgl-2651	1268	8	lokken	lokken	PROPN
cjgl-2651	1268	9	,	,	PUNCT
cjgl-2651	1268	10	supra	supra	PROPN
cjgl-2651	1268	11	note	note	NOUN
cjgl-2651	1268	12	123	123	NUM
cjgl-2651	1268	13	,	,	PUNCT
cjgl-2651	1268	14	57.2.2	57.2.2	NUM
cjgl-2651	1268	15	,	,	PUNCT
cjgl-2651	1268	16	available	available	ADJ
cjgl-2651	1268	17	at	at	ADP
cjgl-2651	1268	18	1997	1997	NUM
cjgl-2651	1268	19	wl	wl	SYM
cjgl-2651	1268	20	439779	439779	NUM
cjgl-2651	1268	21	.	.	PUNCT
cjgl-2651	1269	1	columbia	columbia	PROPN
cjgl-2651	1269	2	journal	journal	PROPN
cjgl-2651	1269	3	of	of	ADP
cjgl-2651	1269	4	gender	gender	NOUN
cjgl-2651	1269	5	and	and	CCONJ
cjgl-2651	1269	6	law	law	NOUN
cjgl-2651	1269	7	"	"	PUNCT
cjgl-2651	1269	8	syndicates	syndicate	NOUN
cjgl-2651	1269	9	"	"	PUNCT
cjgl-2651	1269	10	are	be	AUX
cjgl-2651	1269	11	made	make	VERB
cjgl-2651	1269	12	ineligible	ineligible	ADJ
cjgl-2651	1269	13	for	for	ADP
cjgl-2651	1269	14	the	the	DET
cjgl-2651	1269	15	exception	exception	NOUN
cjgl-2651	1269	16	.	.	PUNCT
cjgl-2651	1270	1	239	239	NUM
cjgl-2651	1270	2	for	for	ADP
cjgl-2651	1270	3	this	this	DET
cjgl-2651	1270	4	purpose	purpose	NOUN
cjgl-2651	1270	5	,	,	PUNCT
cjgl-2651	1270	6	a	a	DET
cjgl-2651	1270	7	"	"	PUNCT
cjgl-2651	1270	8	syndicate	syndicate	NOUN
cjgl-2651	1270	9	"	"	PUNCT
cjgl-2651	1270	10	is	be	AUX
cjgl-2651	1270	11	defined	define	VERB
cjgl-2651	1270	12	as	as	ADP
cjgl-2651	1270	13	any	any	DET
cjgl-2651	1270	14	entity	entity	NOUN
cjgl-2651	1270	15	other	other	ADJ
cjgl-2651	1270	16	than	than	ADP
cjgl-2651	1270	17	a	a	DET
cjgl-2651	1270	18	c	c	NOUN
cjgl-2651	1270	19	corporation	corporation	NOUN
cjgl-2651	1270	20	if	if	SCONJ
cjgl-2651	1270	21	"	"	PUNCT
cjgl-2651	1270	22	more	more	ADJ
cjgl-2651	1270	23	than	than	ADP
cjgl-2651	1270	24	35	35	NUM
cjgl-2651	1270	25	percent	percent	NOUN
cjgl-2651	1270	26	of	of	ADP
cjgl-2651	1270	27	the	the	DET
cjgl-2651	1270	28	losses	loss	NOUN
cjgl-2651	1270	29	of	of	ADP
cjgl-2651	1270	30	such	such	ADJ
cjgl-2651	1270	31	entity	entity	NOUN
cjgl-2651	1270	32	during	during	ADP
cjgl-2651	1270	33	the	the	DET
cjgl-2651	1270	34	taxable	taxable	ADJ
cjgl-2651	1270	35	year	year	NOUN
cjgl-2651	1270	36	are	be	AUX
cjgl-2651	1270	37	allocable	allocable	ADJ
cjgl-2651	1270	38	to	to	ADP
cjgl-2651	1270	39	limited	limited	ADJ
cjgl-2651	1270	40	partners	partner	NOUN
cjgl-2651	1270	41	or	or	CCONJ
cjgl-2651	1270	42	limited	limited	ADJ
cjgl-2651	1270	43	entrepreneurs	entrepreneur	NOUN
cjgl-2651	1270	44	.	.	PUNCT
cjgl-2651	1271	1	2	2	NUM
cjgl-2651	1271	2	40	40	NUM
cjgl-2651	1271	3	individuals	individual	NOUN
cjgl-2651	1271	4	who	who	PRON
cjgl-2651	1271	5	actively	actively	ADV
cjgl-2651	1271	6	participate	participate	VERB
cjgl-2651	1271	7	in	in	ADP
cjgl-2651	1271	8	the	the	DET
cjgl-2651	1271	9	business	business	NOUN
cjgl-2651	1271	10	and	and	CCONJ
cjgl-2651	1271	11	certain	certain	ADJ
cjgl-2651	1271	12	relatives	relative	NOUN
cjgl-2651	1271	13	of	of	ADP
cjgl-2651	1271	14	individuals	individual	NOUN
cjgl-2651	1271	15	who	who	PRON
cjgl-2651	1271	16	actively	actively	ADV
cjgl-2651	1271	17	participate	participate	VERB
cjgl-2651	1271	18	in	in	ADP
cjgl-2651	1271	19	the	the	DET
cjgl-2651	1271	20	business	business	NOUN
cjgl-2651	1271	21	are	be	AUX
cjgl-2651	1271	22	not	not	PART
cjgl-2651	1271	23	classified	classify	VERB
cjgl-2651	1271	24	as	as	ADP
cjgl-2651	1271	25	limited	limited	ADJ
cjgl-2651	1271	26	partners	partner	NOUN
cjgl-2651	1271	27	or	or	CCONJ
cjgl-2651	1271	28	limited	limited	ADJ
cjgl-2651	1271	29	entrepreneurs	entrepreneur	NOUN
cjgl-2651	1271	30	for	for	ADP
cjgl-2651	1271	31	this	this	DET
cjgl-2651	1271	32	purpose	purpose	NOUN
cjgl-2651	1271	33	.	.	PUNCT
cjgl-2651	1272	1	241	241	NUM
cjgl-2651	1272	2	though	though	SCONJ
cjgl-2651	1272	3	recordkeeping	recordkeeping	NOUN
cjgl-2651	1272	4	requirements	requirement	NOUN
cjgl-2651	1272	5	do	do	AUX
cjgl-2651	1272	6	apply	apply	VERB
cjgl-2651	1272	7	to	to	ADP
cjgl-2651	1272	8	hedging	hedging	NOUN
cjgl-2651	1272	9	transactions	transaction	NOUN
cjgl-2651	1272	10	,	,	PUNCT
cjgl-2651	1272	11	these	these	DET
cjgl-2651	1272	12	recordkeeping	recordkeeping	NOUN
cjgl-2651	1272	13	requirements	requirement	NOUN
cjgl-2651	1272	14	do	do	AUX
cjgl-2651	1272	15	not	not	PART
cjgl-2651	1272	16	include	include	VERB
cjgl-2651	1272	17	information	information	NOUN
cjgl-2651	1272	18	relating	relate	VERB
cjgl-2651	1272	19	either	either	CCONJ
cjgl-2651	1272	20	to	to	ADP
cjgl-2651	1272	21	an	an	DET
cjgl-2651	1272	22	entity	entity	NOUN
cjgl-2651	1272	23	's	's	PART
cjgl-2651	1272	24	qualification	qualification	NOUN
cjgl-2651	1272	25	as	as	ADP
cjgl-2651	1272	26	a	a	DET
cjgl-2651	1272	27	"	"	PUNCT
cjgl-2651	1272	28	syndicate	syndicate	NOUN
cjgl-2651	1272	29	"	"	PUNCT
cjgl-2651	1272	30	or	or	CCONJ
cjgl-2651	1272	31	to	to	ADP
cjgl-2651	1272	32	the	the	DET
cjgl-2651	1272	33	application	application	NOUN
cjgl-2651	1272	34	of	of	ADP
cjgl-2651	1272	35	the	the	DET
cjgl-2651	1272	36	rule	rule	NOUN
cjgl-2651	1272	37	attributing	attribute	VERB
cjgl-2651	1272	38	one	one	NUM
cjgl-2651	1272	39	person	person	NOUN
cjgl-2651	1272	40	's	's	PART
cjgl-2651	1272	41	active	active	ADJ
cjgl-2651	1272	42	participation	participation	NOUN
cjgl-2651	1272	43	in	in	ADP
cjgl-2651	1272	44	the	the	DET
cjgl-2651	1272	45	business	business	NOUN
cjgl-2651	1272	46	to	to	ADP
cjgl-2651	1272	47	certain	certain	ADJ
cjgl-2651	1272	48	of	of	ADP
cjgl-2651	1272	49	her	her	PRON
cjgl-2651	1272	50	relatives	relative	NOUN
cjgl-2651	1272	51	.	.	PUNCT
cjgl-2651	1273	1	242	242	NUM
cjgl-2651	1273	2	to	to	PART
cjgl-2651	1273	3	be	be	AUX
cjgl-2651	1273	4	eligible	eligible	ADJ
cjgl-2651	1273	5	to	to	PART
cjgl-2651	1273	6	elect	elect	VERB
cjgl-2651	1273	7	treatment	treatment	NOUN
cjgl-2651	1273	8	as	as	ADP
cjgl-2651	1273	9	a	a	DET
cjgl-2651	1273	10	small	small	ADJ
cjgl-2651	1273	11	business	business	NOUN
cjgl-2651	1273	12	(	(	PUNCT
cjgl-2651	1273	13	i.e.	i.e.	X
cjgl-2651	1273	14	,	,	PUNCT
cjgl-2651	1273	15	"	"	PUNCT
cjgl-2651	1273	16	s	s	NOUN
cjgl-2651	1273	17	"	"	PUNCT
cjgl-2651	1273	18	)	)	PUNCT
cjgl-2651	1273	19	corporation	corporation	NOUN
cjgl-2651	1273	20	,	,	PUNCT
cjgl-2651	1273	21	a	a	DET
cjgl-2651	1273	22	domestic	domestic	ADJ
cjgl-2651	1273	23	corporation	corporation	NOUN
cjgl-2651	1273	24	is	be	AUX
cjgl-2651	1273	25	not	not	PART
cjgl-2651	1273	26	permitted	permit	VERB
cjgl-2651	1273	27	to	to	PART
cjgl-2651	1273	28	have	have	VERB
cjgl-2651	1273	29	more	more	ADJ
cjgl-2651	1273	30	than	than	ADP
cjgl-2651	1273	31	100	100	NUM
cjgl-2651	1273	32	shareholders.2	shareholders.2	NOUN
cjgl-2651	1273	33	43	43	NUM
cjgl-2651	1273	34	for	for	ADP
cjgl-2651	1273	35	purposes	purpose	NOUN
cjgl-2651	1273	36	of	of	ADP
cjgl-2651	1273	37	this	this	DET
cjgl-2651	1273	38	requirement	requirement	NOUN
cjgl-2651	1273	39	,	,	PUNCT
cjgl-2651	1273	40	all	all	DET
cjgl-2651	1273	41	members	member	NOUN
cjgl-2651	1273	42	of	of	ADP
cjgl-2651	1273	43	a	a	DET
cjgl-2651	1273	44	family	family	NOUN
cjgl-2651	1273	45	are	be	AUX
cjgl-2651	1273	46	now	now	ADV
cjgl-2651	1273	47	treated	treat	VERB
cjgl-2651	1273	48	as	as	ADP
cjgl-2651	1273	49	a	a	DET
cjgl-2651	1273	50	single	single	ADJ
cjgl-2651	1273	51	shareholder.244	shareholder.244	NOUN
cjgl-2651	1273	52	adding	add	VERB
cjgl-2651	1273	53	to	to	ADP
cjgl-2651	1273	54	the	the	DET
cjgl-2651	1273	55	generosity	generosity	NOUN
cjgl-2651	1273	56	of	of	ADP
cjgl-2651	1273	57	this	this	DET
cjgl-2651	1273	58	provision	provision	NOUN
cjgl-2651	1273	59	,	,	PUNCT
cjgl-2651	1273	60	§	§	PROPN
cjgl-2651	1273	61	1361	1361	NUM
cjgl-2651	1273	62	has	have	VERB
cjgl-2651	1273	63	its	its	PRON
cjgl-2651	1273	64	own	own	ADJ
cjgl-2651	1273	65	,	,	PUNCT
cjgl-2651	1273	66	rather	rather	ADV
cjgl-2651	1273	67	broad	broad	ADJ
cjgl-2651	1273	68	definition	definition	NOUN
cjgl-2651	1273	69	of	of	ADP
cjgl-2651	1273	70	family	family	NOUN
cjgl-2651	1273	71	.	.	PUNCT
cjgl-2651	1274	1	it	it	PRON
cjgl-2651	1274	2	includes	include	VERB
cjgl-2651	1274	3	(	(	PUNCT
cjgl-2651	1274	4	1	1	X
cjgl-2651	1274	5	)	)	PUNCT
cjgl-2651	1274	6	a	a	DET
cjgl-2651	1274	7	husband	husband	NOUN
cjgl-2651	1274	8	and	and	CCONJ
cjgl-2651	1274	9	wife	wife	NOUN
cjgl-2651	1274	10	and	and	CCONJ
cjgl-2651	1274	11	(	(	PUNCT
cjgl-2651	1274	12	2	2	X
cjgl-2651	1274	13	)	)	PUNCT
cjgl-2651	1274	14	a	a	DET
cjgl-2651	1274	15	common	common	ADJ
cjgl-2651	1274	16	ancestor	ancestor	NOUN
cjgl-2651	1274	17	who	who	PRON
cjgl-2651	1274	18	is	be	AUX
cjgl-2651	1274	19	up	up	ADP
cjgl-2651	1274	20	to	to	PART
cjgl-2651	1274	21	six	six	NUM
cjgl-2651	1274	22	generations	generation	NOUN
cjgl-2651	1274	23	removed	remove	VERB
cjgl-2651	1274	24	from	from	ADP
cjgl-2651	1274	25	the	the	DET
cjgl-2651	1274	26	youngest	young	ADJ
cjgl-2651	1274	27	generation	generation	NOUN
cjgl-2651	1274	28	of	of	ADP
cjgl-2651	1274	29	shareholders	shareholder	NOUN
cjgl-2651	1274	30	who	who	PRON
cjgl-2651	1274	31	would	would	AUX
cjgl-2651	1274	32	be	be	AUX
cjgl-2651	1274	33	members	member	NOUN
cjgl-2651	1274	34	of	of	ADP
cjgl-2651	1274	35	the	the	DET
cjgl-2651	1274	36	family	family	NOUN
cjgl-2651	1274	37	along	along	ADP
cjgl-2651	1274	38	with	with	ADP
cjgl-2651	1274	39	any	any	DET
cjgl-2651	1274	40	lineal	lineal	ADJ
cjgl-2651	1274	41	descendants	descendant	NOUN
cjgl-2651	1274	42	(	(	PUNCT
cjgl-2651	1274	43	and	and	CCONJ
cjgl-2651	1274	44	spouses	spouse	NOUN
cjgl-2651	1274	45	or	or	CCONJ
cjgl-2651	1274	46	former	former	ADJ
cjgl-2651	1274	47	spouses	spouse	NOUN
cjgl-2651	1274	48	of	of	ADP
cjgl-2651	1274	49	lineal	lineal	ADJ
cjgl-2651	1274	50	descendants	descendant	NOUN
cjgl-2651	1274	51	)	)	PUNCT
cjgl-2651	1274	52	of	of	ADP
cjgl-2651	1274	53	that	that	DET
cjgl-2651	1274	54	common	common	ADJ
cjgl-2651	1274	55	ancestor	ancestor	NOUN
cjgl-2651	1274	56	(	(	PUNCT
cjgl-2651	1274	57	without	without	ADP
cjgl-2651	1274	58	any	any	DET
cjgl-2651	1274	59	generational	generational	ADJ
cjgl-2651	1274	60	239	239	NUM
cjgl-2651	1274	61	i.r.c	i.r.c	NOUN
cjgl-2651	1274	62	.	.	PUNCT
cjgl-2651	1275	1	§	§	PROPN
cjgl-2651	1275	2	1256(c)(3)(a	1256(c)(3)(a	NUM
cjgl-2651	1275	3	)	)	PUNCT
cjgl-2651	1276	1	;	;	PUNCT
cjgl-2651	1276	2	see	see	VERB
cjgl-2651	1276	3	bittker	bittker	PROPN
cjgl-2651	1276	4	lokken	lokken	PROPN
cjgl-2651	1276	5	,	,	PUNCT
cjgl-2651	1276	6	supra	supra	PROPN
cjgl-2651	1276	7	note	note	NOUN
cjgl-2651	1276	8	123	123	NUM
cjgl-2651	1276	9	,	,	PUNCT
cjgl-2651	1276	10	57.2.2	57.2.2	NUM
cjgl-2651	1276	11	,	,	PUNCT
cjgl-2651	1276	12	available	available	ADJ
cjgl-2651	1276	13	at	at	ADP
cjgl-2651	1276	14	1997	1997	NUM
cjgl-2651	1276	15	wl	wl	SYM
cjgl-2651	1276	16	439779	439779	NUM
cjgl-2651	1276	17	.	.	PUNCT
cjgl-2651	1277	1	240	240	NUM
cjgl-2651	1277	2	i.r.c	i.r.c	NOUN
cjgl-2651	1277	3	.	.	PUNCT
cjgl-2651	1278	1	§	§	PROPN
cjgl-2651	1278	2	1256(c)(3)(b	1256(c)(3)(b	NUM
cjgl-2651	1278	3	)	)	PUNCT
cjgl-2651	1278	4	.	.	PUNCT
cjgl-2651	1279	1	241	241	NUM
cjgl-2651	1280	1	i	i	PRON
cjgl-2651	1280	2	d.	d.	PROPN
cjgl-2651	1280	3	§	§	PROPN
cjgl-2651	1280	4	1256(c)(3)(c	1256(c)(3)(c	NUM
cjgl-2651	1280	5	)	)	PUNCT
cjgl-2651	1280	6	.	.	PUNCT
cjgl-2651	1281	1	242	242	NUM
cjgl-2651	1281	2	treas	trea	NOUN
cjgl-2651	1281	3	.	.	PUNCT
cjgl-2651	1282	1	reg	reg	PROPN
cjgl-2651	1282	2	.	.	PUNCT
cjgl-2651	1283	1	§	§	PROPN
cjgl-2651	1283	2	1.1221	1.1221	NUM
cjgl-2651	1283	3	-	-	SYM
cjgl-2651	1283	4	2(t	2(t	NUM
cjgl-2651	1283	5	)	)	PUNCT
cjgl-2651	1283	6	(	(	PUNCT
cjgl-2651	1283	7	as	as	SCONJ
cjgl-2651	1283	8	amended	amend	VERB
cjgl-2651	1283	9	in	in	ADP
cjgl-2651	1283	10	2007	2007	NUM
cjgl-2651	1283	11	)	)	PUNCT
cjgl-2651	1283	12	(	(	PUNCT
cjgl-2651	1283	13	containing	contain	VERB
cjgl-2651	1283	14	the	the	DET
cjgl-2651	1283	15	identification	identification	NOUN
cjgl-2651	1283	16	and	and	CCONJ
cjgl-2651	1283	17	rccordkecping	rccordkecpe	VERB
cjgl-2651	1283	18	rcquircmcnts	rcquircmcnt	NOUN
cjgl-2651	1283	19	for	for	ADP
cjgl-2651	1283	20	hedging	hedging	NOUN
cjgl-2651	1283	21	transactions	transaction	NOUN
cjgl-2651	1283	22	)	)	PUNCT
cjgl-2651	1283	23	;	;	PUNCT
cjgl-2651	1283	24	i	i	PROPN
cjgl-2651	1283	25	d.	d.	PROPN
cjgl-2651	1283	26	§	§	PROPN
cjgl-2651	1283	27	1.1256(e)-i	1.1256(e)-i	PROPN
cjgl-2651	1283	28	(	(	PUNCT
cjgl-2651	1283	29	as	as	SCONJ
cjgl-2651	1283	30	amended	amend	VERB
cjgl-2651	1283	31	in	in	ADP
cjgl-2651	1283	32	2002	2002	NUM
cjgl-2651	1283	33	)	)	PUNCT
cjgl-2651	1283	34	(	(	PUNCT
cjgl-2651	1283	35	incorporating	incorporate	VERB
cjgl-2651	1283	36	the	the	DET
cjgl-2651	1283	37	identification	identification	NOUN
cjgl-2651	1283	38	and	and	CCONJ
cjgl-2651	1283	39	recordkeeping	recordkeeping	NOUN
cjgl-2651	1283	40	requirements	requirement	NOUN
cjgl-2651	1283	41	of	of	ADP
cjgl-2651	1283	42	treas	treas	PROPN
cjgl-2651	1283	43	.	.	PUNCT
cjgl-2651	1284	1	reg	reg	PROPN
cjgl-2651	1284	2	.	.	PUNCT
cjgl-2651	1285	1	§	§	PROPN
cjgl-2651	1285	2	1.1221	1.1221	NUM
cjgl-2651	1285	3	-	-	SYM
cjgl-2651	1285	4	2(o	2(o	NUM
cjgl-2651	1285	5	by	by	ADP
cjgl-2651	1285	6	reference	reference	NOUN
cjgl-2651	1285	7	and	and	CCONJ
cjgl-2651	1285	8	applying	apply	VERB
cjgl-2651	1285	9	them	they	PRON
cjgl-2651	1285	10	to	to	ADP
cjgl-2651	1285	11	hedging	hedging	NOUN
cjgl-2651	1285	12	transactions	transaction	NOUN
cjgl-2651	1285	13	under	under	ADP
cjgl-2651	1285	14	§	§	PROPN
cjgl-2651	1285	15	1256(c	1256(c	NUM
cjgl-2651	1285	16	)	)	PUNCT
cjgl-2651	1285	17	)	)	PUNCT
cjgl-2651	1285	18	.	.	PUNCT
cjgl-2651	1286	1	243	243	NUM
cjgl-2651	1286	2	i.r.c	i.r.c	NOUN
cjgl-2651	1286	3	.	.	PUNCT
cjgl-2651	1287	1	§	§	PROPN
cjgl-2651	1287	2	1361(b)(i)(a	1361(b)(i)(a	NUM
cjgl-2651	1287	3	)	)	PUNCT
cjgl-2651	1287	4	.	.	PUNCT
cjgl-2651	1288	1	244	244	NUM
cjgl-2651	1289	1	i	i	PRON
cjgl-2651	1289	2	d.	d.	PROPN
cjgl-2651	1289	3	§	§	PROPN
cjgl-2651	1289	4	1361(c)(1	1361(c)(1	NUM
cjgl-2651	1289	5	)	)	PUNCT
cjgl-2651	1289	6	.	.	PUNCT
cjgl-2651	1290	1	congress	congress	PROPN
cjgl-2651	1290	2	expanded	expand	VERB
cjgl-2651	1290	3	this	this	DET
cjgl-2651	1290	4	provision	provision	NOUN
cjgl-2651	1290	5	beyond	beyond	ADP
cjgl-2651	1290	6	only	only	ADV
cjgl-2651	1290	7	a	a	DET
cjgl-2651	1290	8	husband	husband	NOUN
cjgl-2651	1290	9	and	and	CCONJ
cjgl-2651	1290	10	wife	wife	NOUN
cjgl-2651	1290	11	in	in	ADP
cjgl-2651	1290	12	2004	2004	NUM
cjgl-2651	1290	13	.	.	PUNCT
cjgl-2651	1291	1	american	american	ADJ
cjgl-2651	1291	2	jobs	jobs	PROPN
cjgl-2651	1291	3	creation	creation	PROPN
cjgl-2651	1291	4	act	act	NOUN
cjgl-2651	1291	5	of	of	ADP
cjgl-2651	1291	6	2004	2004	NUM
cjgl-2651	1291	7	,	,	PUNCT
cjgl-2651	1291	8	pub	pub	NOUN
cjgl-2651	1291	9	.	.	PUNCT
cjgl-2651	1292	1	l.	l.	PROPN
cjgl-2651	1292	2	no	no	INTJ
cjgl-2651	1292	3	.	.	PROPN
cjgl-2651	1293	1	108	108	NUM
cjgl-2651	1293	2	-	-	SYM
cjgl-2651	1293	3	357	357	NUM
cjgl-2651	1293	4	,	,	PUNCT
cjgl-2651	1293	5	§	§	PROPN
cjgl-2651	1293	6	231(a	231(a	PROPN
cjgl-2651	1293	7	)	)	PUNCT
cjgl-2651	1293	8	,	,	PUNCT
cjgl-2651	1293	9	118	118	NUM
cjgl-2651	1293	10	stat	stat	NOUN
cjgl-2651	1293	11	.	.	PUNCT
cjgl-2651	1294	1	1418	1418	NUM
cjgl-2651	1294	2	,	,	PUNCT
cjgl-2651	1294	3	1433	1433	NUM
cjgl-2651	1294	4	.	.	PUNCT
cjgl-2651	1295	1	columbia	columbia	PROPN
cjgl-2651	1295	2	journal	journal	PROPN
cjgl-2651	1295	3	of	of	ADP
cjgl-2651	1295	4	gender	gender	NOUN
cjgl-2651	1295	5	and	and	CCONJ
cjgl-2651	1295	6	law	law	NOUN
cjgl-2651	1295	7	limit	limit	NOUN
cjgl-2651	1295	8	)	)	PUNCT
cjgl-2651	1295	9	.	.	PUNCT
cjgl-2651	1296	1	245	245	NUM
cjgl-2651	1296	2	when	when	SCONJ
cjgl-2651	1296	3	filing	file	VERB
cjgl-2651	1296	4	an	an	DET
cjgl-2651	1296	5	s	s	NOUN
cjgl-2651	1296	6	election	election	NOUN
cjgl-2651	1296	7	,	,	PUNCT
cjgl-2651	1296	8	the	the	DET
cjgl-2651	1296	9	name	name	NOUN
cjgl-2651	1296	10	and	and	CCONJ
cjgl-2651	1296	11	address	address	NOUN
cjgl-2651	1296	12	of	of	ADP
cjgl-2651	1296	13	each	each	DET
cjgl-2651	1296	14	consenting	consent	VERB
cjgl-2651	1296	15	shareholder	shareholder	NOUN
cjgl-2651	1296	16	must	must	AUX
cjgl-2651	1296	17	-be	-be	VERB
cjgl-2651	1296	18	included	include	VERB
cjgl-2651	1296	19	with	with	ADP
cjgl-2651	1296	20	the	the	DET
cjgl-2651	1296	21	election	election	NOUN
cjgl-2651	1296	22	.	.	PUNCT
cjgl-2651	1297	1	246	246	NUM
cjgl-2651	1298	1	if	if	SCONJ
cjgl-2651	1298	2	more	more	ADJ
cjgl-2651	1298	3	than	than	ADP
cjgl-2651	1298	4	100	100	NUM
cjgl-2651	1298	5	shareholders	shareholder	NOUN
cjgl-2651	1298	6	are	be	AUX
cjgl-2651	1298	7	included	include	VERB
cjgl-2651	1298	8	on	on	ADP
cjgl-2651	1298	9	the	the	DET
cjgl-2651	1298	10	list	list	NOUN
cjgl-2651	1298	11	,	,	PUNCT
cjgl-2651	1298	12	a	a	DET
cjgl-2651	1298	13	box	box	NOUN
cjgl-2651	1298	14	must	must	AUX
cjgl-2651	1298	15	be	be	AUX
cjgl-2651	1298	16	checked	check	VERB
cjgl-2651	1298	17	to	to	PART
cjgl-2651	1298	18	indicate	indicate	VERB
cjgl-2651	1298	19	that	that	DET
cjgl-2651	1298	20	application	application	NOUN
cjgl-2651	1298	21	of	of	ADP
cjgl-2651	1298	22	the	the	DET
cjgl-2651	1298	23	family	family	NOUN
cjgl-2651	1298	24	attribution	attribution	NOUN
cjgl-2651	1298	25	rule	rule	NOUN
cjgl-2651	1298	26	of	of	ADP
cjgl-2651	1298	27	§	§	PROPN
cjgl-2651	1298	28	1361	1361	NUM
cjgl-2651	1298	29	brings	bring	VERB
cjgl-2651	1298	30	the	the	DET
cjgl-2651	1298	31	number	number	NOUN
cjgl-2651	1298	32	of	of	ADP
cjgl-2651	1298	33	shareholders	shareholder	NOUN
cjgl-2651	1298	34	below	below	ADP
cjgl-2651	1298	35	the	the	DET
cjgl-2651	1298	36	maximum	maximum	NOUN
cjgl-2651	1298	37	of	of	ADP
cjgl-2651	1298	38	100.247	100.247	NUM
cjgl-2651	1298	39	however	however	ADV
cjgl-2651	1298	40	,	,	PUNCT
cjgl-2651	1298	41	no	no	DET
cjgl-2651	1298	42	details	detail	NOUN
cjgl-2651	1298	43	are	be	AUX
cjgl-2651	1298	44	required	require	VERB
cjgl-2651	1298	45	concerning	concern	VERB
cjgl-2651	1298	46	which	which	PRON
cjgl-2651	1298	47	shareholders	shareholder	NOUN
cjgl-2651	1298	48	are	be	AUX
cjgl-2651	1298	49	related	relate	VERB
cjgl-2651	1298	50	to	to	ADP
cjgl-2651	1298	51	each	each	DET
cjgl-2651	1298	52	other	other	ADJ
cjgl-2651	1298	53	,	,	PUNCT
cjgl-2651	1298	54	the	the	DET
cjgl-2651	1298	55	exact	exact	ADJ
cjgl-2651	1298	56	number	number	NOUN
cjgl-2651	1298	57	of	of	ADP
cjgl-2651	1298	58	shareholders	shareholder	NOUN
cjgl-2651	1298	59	after	after	ADP
cjgl-2651	1298	60	application	application	NOUN
cjgl-2651	1298	61	of	of	ADP
cjgl-2651	1298	62	the	the	DET
cjgl-2651	1298	63	attribution	attribution	NOUN
cjgl-2651	1298	64	rules	rule	NOUN
cjgl-2651	1298	65	,	,	PUNCT
cjgl-2651	1298	66	or	or	CCONJ
cjgl-2651	1298	67	how	how	SCONJ
cjgl-2651	1298	68	the	the	DET
cjgl-2651	1298	69	attribution	attribution	NOUN
cjgl-2651	1298	70	rules	rule	NOUN
cjgl-2651	1298	71	were	be	AUX
cjgl-2651	1298	72	applied.2	applied.2	NOUN
cjgl-2651	1298	73	48	48	NUM
cjgl-2651	1298	74	the	the	DET
cjgl-2651	1298	75	so	so	ADV
cjgl-2651	1298	76	-	-	PUNCT
cjgl-2651	1298	77	called	call	VERB
cjgl-2651	1298	78	kiddie	kiddie	ADJ
cjgl-2651	1298	79	tax	tax	NOUN
cjgl-2651	1298	80	is	be	AUX
cjgl-2651	1298	81	essentially	essentially	ADV
cjgl-2651	1298	82	another	another	DET
cjgl-2651	1298	83	forn	forn	NOUN
cjgl-2651	1298	84	of	of	ADP
cjgl-2651	1298	85	attribution	attribution	NOUN
cjgl-2651	1298	86	rule	rule	NOUN
cjgl-2651	1298	87	,	,	PUNCT
cjgl-2651	1298	88	as	as	SCONJ
cjgl-2651	1298	89	it	it	PRON
cjgl-2651	1298	90	is	be	AUX
cjgl-2651	1298	91	designed	design	VERB
cjgl-2651	1298	92	to	to	PART
cjgl-2651	1298	93	prevent	prevent	VERB
cjgl-2651	1298	94	parents	parent	NOUN
cjgl-2651	1298	95	from	from	ADP
cjgl-2651	1298	96	assigning	assign	VERB
cjgl-2651	1298	97	unearned	unearned	ADJ
cjgl-2651	1298	98	income	income	NOUN
cjgl-2651	1298	99	to	to	ADP
cjgl-2651	1298	100	their	their	PRON
cjgl-2651	1298	101	minor	minor	ADJ
cjgl-2651	1298	102	children	child	NOUN
cjgl-2651	1298	103	in	in	ADP
cjgl-2651	1298	104	order	order	NOUN
cjgl-2651	1298	105	to	to	PART
cjgl-2651	1298	106	get	get	VERB
cjgl-2651	1298	107	a	a	DET
cjgl-2651	1298	108	second	second	ADJ
cjgl-2651	1298	109	(	(	PUNCT
cjgl-2651	1298	110	or	or	CCONJ
cjgl-2651	1298	111	third	third	ADJ
cjgl-2651	1298	112	or	or	CCONJ
cjgl-2651	1298	113	fourth	fourth	ADJ
cjgl-2651	1298	114	)	)	PUNCT
cjgl-2651	1298	115	bite	bite	NOUN
cjgl-2651	1298	116	at	at	ADP
cjgl-2651	1298	117	the	the	DET
cjgl-2651	1298	118	lower	low	ADJ
cjgl-2651	1298	119	brackets	bracket	NOUN
cjgl-2651	1298	120	in	in	ADP
cjgl-2651	1298	121	the	the	DET
cjgl-2651	1298	122	graduated	graduate	VERB
cjgl-2651	1298	123	rate	rate	NOUN
cjgl-2651	1298	124	schedule.249	schedule.249	PROPN
cjgl-2651	1298	125	the	the	DET
cjgl-2651	1298	126	kiddie	kiddie	ADJ
cjgl-2651	1298	127	tax	tax	NOUN
cjgl-2651	1298	128	combats	combat	NOUN
cjgl-2651	1298	129	this	this	DET
cjgl-2651	1298	130	abuse	abuse	NOUN
cjgl-2651	1298	131	by	by	ADP
cjgl-2651	1298	132	effectively	effectively	ADV
cjgl-2651	1298	133	attributing	attribute	VERB
cjgl-2651	1298	134	the	the	DET
cjgl-2651	1298	135	income	income	NOUN
cjgl-2651	1298	136	back	back	ADV
cjgl-2651	1298	137	to	to	ADP
cjgl-2651	1298	138	the	the	DET
cjgl-2651	1298	139	parent	parent	NOUN
cjgl-2651	1298	140	;	;	PUNCT
cjgl-2651	1298	141	in	in	ADP
cjgl-2651	1298	142	other	other	ADJ
cjgl-2651	1298	143	words	word	NOUN
cjgl-2651	1298	144	,	,	PUNCT
cjgl-2651	1298	145	the	the	DET
cjgl-2651	1298	146	minor	minor	ADJ
cjgl-2651	1298	147	child	child	NOUN
cjgl-2651	1298	148	's	's	PART
cjgl-2651	1298	149	unearned	unearned	ADJ
cjgl-2651	1298	150	income	income	NOUN
cjgl-2651	1298	151	is	be	AUX
cjgl-2651	1298	152	taxed	tax	VERB
cjgl-2651	1298	153	at	at	ADP
cjgl-2651	1298	154	the	the	DET
cjgl-2651	1298	155	parent	parent	NOUN
cjgl-2651	1298	156	's	's	PART
cjgl-2651	1298	157	marginal	marginal	ADJ
cjgl-2651	1298	158	tax	tax	NOUN
cjgl-2651	1298	159	rate	rate	NOUN
cjgl-2651	1298	160	.	.	PUNCT
cjgl-2651	1299	1	250	250	NUM
cjgl-2651	1299	2	in	in	ADP
cjgl-2651	1299	3	fact	fact	NOUN
cjgl-2651	1299	4	,	,	PUNCT
cjgl-2651	1299	5	in	in	ADP
cjgl-2651	1299	6	some	some	DET
cjgl-2651	1299	7	circumstances	circumstance	NOUN
cjgl-2651	1299	8	,	,	PUNCT
cjgl-2651	1299	9	the	the	DET
cjgl-2651	1299	10	parent	parent	NOUN
cjgl-2651	1299	11	can	can	AUX
cjgl-2651	1299	12	simply	simply	ADV
cjgl-2651	1299	13	elect	elect	VERB
cjgl-2651	1299	14	to	to	PART
cjgl-2651	1299	15	report	report	VERB
cjgl-2651	1299	16	the	the	DET
cjgl-2651	1299	17	minor	minor	ADJ
cjgl-2651	1299	18	child	child	NOUN
cjgl-2651	1299	19	's	's	PART
cjgl-2651	1299	20	unearned	unearned	ADJ
cjgl-2651	1299	21	income	income	NOUN
cjgl-2651	1299	22	on	on	ADP
cjgl-2651	1299	23	her	her	PRON
cjgl-2651	1299	24	own	own	ADJ
cjgl-2651	1299	25	tax	tax	NOUN
cjgl-2651	1299	26	return	return	NOUN
cjgl-2651	1299	27	.	.	PUNCT
cjgl-2651	1300	1	251	251	NUM
cjgl-2651	1300	2	if	if	SCONJ
cjgl-2651	1300	3	the	the	DET
cjgl-2651	1300	4	kiddie	kiddie	ADJ
cjgl-2651	1300	5	tax	tax	NOUN
cjgl-2651	1300	6	applies	apply	VERB
cjgl-2651	1300	7	to	to	ADP
cjgl-2651	1300	8	a	a	DET
cjgl-2651	1300	9	minor	minor	ADJ
cjgl-2651	1300	10	child	child	NOUN
cjgl-2651	1300	11	's	's	PART
cjgl-2651	1300	12	unearned	unearned	ADJ
cjgl-2651	1300	13	income	income	NOUN
cjgl-2651	1300	14	,	,	PUNCT
cjgl-2651	1300	15	the	the	DET
cjgl-2651	1300	16	child	child	NOUN
cjgl-2651	1300	17	's	's	PART
cjgl-2651	1300	18	parent	parent	NOUN
cjgl-2651	1300	19	is	be	AUX
cjgl-2651	1300	20	required	require	VERB
cjgl-2651	1300	21	to	to	PART
cjgl-2651	1300	22	furnish	furnish	VERB
cjgl-2651	1300	23	to	to	ADP
cjgl-2651	1300	24	the	the	DET
cjgl-2651	1300	25	child	child	NOUN
cjgl-2651	1300	26	his	his	PRON
cjgl-2651	1300	27	/	/	SYM
cjgl-2651	1300	28	her	her	PRON
cjgl-2651	1300	29	taxpayer	taxpayer	NOUN
cjgl-2651	1300	30	identification	identification	NOUN
cjgl-2651	1300	31	number	number	NOUN
cjgl-2651	1300	32	,	,	PUNCT
cjgl-2651	1300	33	and	and	CCONJ
cjgl-2651	1300	34	the	the	DET
cjgl-2651	1300	35	child	child	NOUN
cjgl-2651	1300	36	is	be	AUX
cjgl-2651	1300	37	required	require	VERB
cjgl-2651	1300	38	to	to	PART
cjgl-2651	1300	39	include	include	VERB
cjgl-2651	1300	40	that	that	DET
cjgl-2651	1300	41	taxpayer	taxpayer	NOUN
cjgl-2651	1300	42	identification	identification	NOUN
cjgl-2651	1300	43	number	number	NOUN
cjgl-2651	1300	44	on	on	ADP
cjgl-2651	1300	45	his/	his/	PROPN
cjgl-2651	1300	46	her	her	PRON
cjgl-2651	1300	47	own	own	ADJ
cjgl-2651	1300	48	return	return	NOUN
cjgl-2651	1300	49	.	.	PUNCT
cjgl-2651	1301	1	252	252	NUM
cjgl-2651	1301	2	245	245	NUM
cjgl-2651	1301	3	i.r.c	i.r.c	NOUN
cjgl-2651	1301	4	.	.	PUNCT
cjgl-2651	1302	1	§	§	PROPN
cjgl-2651	1302	2	1361(c)(i)(b	1361(c)(i)(b	PROPN
cjgl-2651	1302	3	)	)	PUNCT
cjgl-2651	1302	4	;	;	PUNCT
cjgl-2651	1302	5	trcas	trcas	PROPN
cjgl-2651	1302	6	.	.	PUNCT
cjgl-2651	1303	1	rcg	rcg	PROPN
cjgl-2651	1303	2	.	.	PUNCT
cjgl-2651	1304	1	§	§	PROPN
cjgl-2651	1304	2	1.1361	1.1361	NUM
cjgl-2651	1304	3	-	-	SYM
cjgl-2651	1304	4	1(c)(3	1(c)(3	NUM
cjgl-2651	1304	5	)	)	PUNCT
cjgl-2651	1304	6	(	(	PUNCT
cjgl-2651	1304	7	as	as	SCONJ
cjgl-2651	1304	8	amended	amend	VERB
cjgl-2651	1304	9	in	in	ADP
cjgl-2651	1304	10	2008	2008	NUM
cjgl-2651	1304	11	)	)	PUNCT
cjgl-2651	1304	12	.	.	PUNCT
cjgl-2651	1305	1	246	246	NUM
cjgl-2651	1305	2	i.r.s	i.r.	NOUN
cjgl-2651	1305	3	.	.	PUNCT
cjgl-2651	1306	1	form	form	PROPN
cjgl-2651	1306	2	2553	2553	NUM
cjgl-2651	1306	3	:	:	PUNCT
cjgl-2651	1306	4	election	election	NOUN
cjgl-2651	1306	5	by	by	ADP
cjgl-2651	1306	6	a	a	DET
cjgl-2651	1306	7	small	small	ADJ
cjgl-2651	1306	8	business	business	NOUN
cjgl-2651	1306	9	corporation	corporation	NOUN
cjgl-2651	1306	10	,	,	PUNCT
cjgl-2651	1306	11	at	at	ADP
cjgl-2651	1306	12	2	2	NUM
cjgl-2651	1306	13	(	(	PUNCT
cjgl-2651	1306	14	2007	2007	NUM
cjgl-2651	1306	15	)	)	PUNCT
cjgl-2651	1306	16	.	.	PUNCT
cjgl-2651	1307	1	247	247	NUM
cjgl-2651	1308	1	i	i	PRON
cjgl-2651	1308	2	d.	d.	PROPN
cjgl-2651	1308	3	at	at	ADP
cjgl-2651	1308	4	i	i	PROPN
cjgl-2651	1308	5	pt	pt	VERB
cjgl-2651	1308	6	.	.	PROPN
cjgl-2651	1309	1	i	i	PRON
cjgl-2651	1309	2	,	,	PUNCT
cjgl-2651	1309	3	1	1	X
cjgl-2651	1309	4	.	.	PUNCT
cjgl-2651	1310	1	g.	g.	PROPN
cjgl-2651	1310	2	248	248	NUM
cjgl-2651	1311	1	i	i	PRON
cjgl-2651	1311	2	d.	d.	PROPN
cjgl-2651	1311	3	;	;	PUNCT
cjgl-2651	1311	4	see	see	VERB
cjgl-2651	1311	5	i.r.s	i.r.s	PROPN
cjgl-2651	1311	6	.	.	PUNCT
cjgl-2651	1312	1	instructions	instruction	NOUN
cjgl-2651	1312	2	for	for	ADP
cjgl-2651	1312	3	form	form	NOUN
cjgl-2651	1312	4	2553	2553	NUM
cjgl-2651	1312	5	(	(	PUNCT
cjgl-2651	1312	6	2007	2007	NUM
cjgl-2651	1312	7	)	)	PUNCT
cjgl-2651	1312	8	(	(	PUNCT
cjgl-2651	1312	9	making	make	VERB
cjgl-2651	1312	10	no	no	DET
cjgl-2651	1312	11	mention	mention	NOUN
cjgl-2651	1312	12	of	of	ADP
cjgl-2651	1312	13	any	any	DET
cjgl-2651	1312	14	reporting	reporting	NOUN
cjgl-2651	1312	15	requirements	requirement	NOUN
cjgl-2651	1312	16	)	)	PUNCT
cjgl-2651	1312	17	.	.	PUNCT
cjgl-2651	1313	1	249	249	NUM
cjgl-2651	1313	2	i.r.c	i.r.c	NOUN
cjgl-2651	1313	3	.	.	PUNCT
cjgl-2651	1314	1	§	§	PROPN
cjgl-2651	1314	2	(	(	PUNCT
cjgl-2651	1314	3	g	g	NOUN
cjgl-2651	1314	4	)	)	PUNCT
cjgl-2651	1314	5	;	;	PUNCT
cjgl-2651	1314	6	see	see	VERB
cjgl-2651	1314	7	birtker	birtker	PROPN
cjgl-2651	1314	8	lokken	lokken	PROPN
cjgl-2651	1314	9	,	,	PUNCT
cjgl-2651	1314	10	supra	supra	PROPN
cjgl-2651	1314	11	note	note	NOUN
cjgl-2651	1314	12	123	123	NUM
cjgl-2651	1314	13	,	,	PUNCT
cjgl-2651	1314	14	111.3.8	111.3.8	NUM
cjgl-2651	1314	15	,	,	PUNCT
cjgl-2651	1314	16	available	available	ADJ
cjgl-2651	1314	17	at	at	ADP
cjgl-2651	1314	18	1997	1997	NUM
cjgl-2651	1314	19	wl	wl	NOUN
cjgl-2651	1314	20	440072	440072	NUM
cjgl-2651	1314	21	.	.	PUNCT
cjgl-2651	1315	1	250	250	NUM
cjgl-2651	1315	2	i.r.c	i.r.c	NOUN
cjgl-2651	1315	3	.	.	PUNCT
cjgl-2651	1316	1	§	§	PROPN
cjgl-2651	1316	2	i(g)(i	i(g)(i	NUM
cjgl-2651	1316	3	)	)	PUNCT
cjgl-2651	1316	4	,	,	PUNCT
cjgl-2651	1316	5	(	(	PUNCT
cjgl-2651	1316	6	3	3	NUM
cjgl-2651	1316	7	)	)	PUNCT
cjgl-2651	1316	8	,	,	PUNCT
cjgl-2651	1316	9	(	(	PUNCT
cjgl-2651	1316	10	4	4	NUM
cjgl-2651	1316	11	)	)	PUNCT
cjgl-2651	1316	12	.	.	PUNCT
cjgl-2651	1317	1	211	211	NUM
cjgl-2651	1318	1	i	i	PRON
cjgl-2651	1318	2	d.	d.	PROPN
cjgl-2651	1318	3	§	§	PROPN
cjgl-2651	1318	4	i(g)(7	i(g)(7	PROPN
cjgl-2651	1318	5	)	)	PUNCT
cjgl-2651	1318	6	.	.	PUNCT
cjgl-2651	1319	1	2521	2521	NUM
cjgl-2651	1320	1	i	i	PRON
cjgl-2651	1320	2	d.	d.	PROPN
cjgl-2651	1320	3	§	§	PROPN
cjgl-2651	1320	4	i(g)(6	i(g)(6	PROPN
cjgl-2651	1320	5	)	)	PUNCT
cjgl-2651	1320	6	.	.	PUNCT
cjgl-2651	1321	1	columbia	columbia	PROPN
cjgl-2651	1321	2	journal	journal	PROPN
cjgl-2651	1321	3	of	of	ADP
cjgl-2651	1321	4	gender	gender	NOUN
cjgl-2651	1321	5	and	and	CCONJ
cjgl-2651	1321	6	law	law	NOUN
cjgl-2651	1321	7	assignment	assignment	NOUN
cjgl-2651	1321	8	of	of	ADP
cjgl-2651	1321	9	income	income	NOUN
cjgl-2651	1321	10	concerns	concern	NOUN
cjgl-2651	1321	11	are	be	AUX
cjgl-2651	1321	12	also	also	ADV
cjgl-2651	1321	13	the	the	DET
cjgl-2651	1321	14	impetus	impetus	NOUN
cjgl-2651	1321	15	behind	behind	ADP
cjgl-2651	1321	16	§	§	PROPN
cjgl-2651	1321	17	704(e	704(e	PROPN
cjgl-2651	1321	18	)	)	PUNCT
cjgl-2651	1321	19	,	,	PUNCT
cjgl-2651	1321	20	which	which	PRON
cjgl-2651	1321	21	deals	deal	VERB
cjgl-2651	1321	22	with	with	ADP
cjgl-2651	1321	23	family	family	NOUN
cjgl-2651	1321	24	partnerships	partnership	NOUN
cjgl-2651	1321	25	.	.	PUNCT
cjgl-2651	1322	1	under	under	ADP
cjgl-2651	1322	2	§	§	PROPN
cjgl-2651	1322	3	704(e)(1	704(e)(1	NUM
cjgl-2651	1322	4	)	)	PUNCT
cjgl-2651	1322	5	,	,	PUNCT
cjgl-2651	1322	6	a	a	DET
cjgl-2651	1322	7	person	person	NOUN
cjgl-2651	1322	8	will	will	AUX
cjgl-2651	1322	9	be	be	AUX
cjgl-2651	1322	10	recognized	recognize	VERB
cjgl-2651	1322	11	as	as	ADP
cjgl-2651	1322	12	a	a	DET
cjgl-2651	1322	13	partner	partner	NOUN
cjgl-2651	1322	14	in	in	ADP
cjgl-2651	1322	15	a	a	DET
cjgl-2651	1322	16	partnership	partnership	NOUN
cjgl-2651	1322	17	in	in	ADP
cjgl-2651	1322	18	which	which	PRON
cjgl-2651	1322	19	capital	capital	NOUN
cjgl-2651	1322	20	is	be	AUX
cjgl-2651	1322	21	a	a	DET
cjgl-2651	1322	22	material	material	ADJ
cjgl-2651	1322	23	income	income	NOUN
cjgl-2651	1322	24	-	-	PUNCT
cjgl-2651	1322	25	producing	produce	VERB
cjgl-2651	1322	26	factor	factor	NOUN
cjgl-2651	1322	27	,	,	PUNCT
cjgl-2651	1322	28	no	no	ADV
cjgl-2651	1322	29	matter	matter	ADV
cjgl-2651	1322	30	whether	whether	SCONJ
cjgl-2651	1322	31	that	that	DET
cjgl-2651	1322	32	person	person	NOUN
cjgl-2651	1322	33	's	's	PART
cjgl-2651	1322	34	partnership	partnership	NOUN
cjgl-2651	1322	35	interest	interest	NOUN
cjgl-2651	1322	36	was	be	AUX
cjgl-2651	1322	37	acquired	acquire	VERB
cjgl-2651	1322	38	by	by	ADP
cjgl-2651	1322	39	purchase	purchase	NOUN
cjgl-2651	1322	40	or	or	CCONJ
cjgl-2651	1322	41	by	by	ADP
cjgl-2651	1322	42	gift	gift	NOUN
cjgl-2651	1322	43	.	.	PUNCT
cjgl-2651	1323	1	if	if	SCONJ
cjgl-2651	1323	2	a	a	DET
cjgl-2651	1323	3	partnership	partnership	NOUN
cjgl-2651	1323	4	interest	interest	NOUN
cjgl-2651	1323	5	is	be	AUX
cjgl-2651	1323	6	created	create	VERB
cjgl-2651	1323	7	by	by	ADP
cjgl-2651	1323	8	gift	gift	NOUN
cjgl-2651	1323	9	,	,	PUNCT
cjgl-2651	1323	10	then	then	ADV
cjgl-2651	1323	11	§	§	NOUN
cjgl-2651	1323	12	704(e)(2	704(e)(2	NUM
cjgl-2651	1323	13	)	)	PUNCT
cjgl-2651	1323	14	requires	require	VERB
cjgl-2651	1323	15	that	that	SCONJ
cjgl-2651	1323	16	an	an	DET
cjgl-2651	1323	17	allocation	allocation	NOUN
cjgl-2651	1323	18	be	be	AUX
cjgl-2651	1323	19	made	make	VERB
cjgl-2651	1323	20	to	to	ADP
cjgl-2651	1323	21	the	the	DET
cjgl-2651	1323	22	donor	donor	NOUN
cjgl-2651	1323	23	in	in	ADP
cjgl-2651	1323	24	an	an	DET
cjgl-2651	1323	25	amount	amount	NOUN
cjgl-2651	1323	26	equal	equal	ADJ
cjgl-2651	1323	27	to	to	ADP
cjgl-2651	1323	28	reasonable	reasonable	ADJ
cjgl-2651	1323	29	compensation	compensation	NOUN
cjgl-2651	1323	30	for	for	ADP
cjgl-2651	1323	31	any	any	DET
cjgl-2651	1323	32	services	service	NOUN
cjgl-2651	1323	33	that	that	PRON
cjgl-2651	1323	34	the	the	DET
cjgl-2651	1323	35	donor	donor	NOUN
cjgl-2651	1323	36	renders	render	VERB
cjgl-2651	1323	37	to	to	ADP
cjgl-2651	1323	38	the	the	DET
cjgl-2651	1323	39	partnership	partnership	NOUN
cjgl-2651	1323	40	.	.	PUNCT
cjgl-2651	1324	1	253	253	NUM
cjgl-2651	1324	2	section	section	NOUN
cjgl-2651	1324	3	704(e)(2	704(e)(2	NOUN
cjgl-2651	1324	4	)	)	PUNCT
cjgl-2651	1324	5	further	far	ADV
cjgl-2651	1324	6	requires	require	VERB
cjgl-2651	1324	7	that	that	SCONJ
cjgl-2651	1324	8	the	the	DET
cjgl-2651	1324	9	donee	donee	NOUN
cjgl-2651	1324	10	's	's	PART
cjgl-2651	1324	11	distributive	distributive	ADJ
cjgl-2651	1324	12	share	share	NOUN
cjgl-2651	1324	13	of	of	ADP
cjgl-2651	1324	14	partnership	partnership	NOUN
cjgl-2651	1324	15	income	income	NOUN
cjgl-2651	1324	16	not	not	PART
cjgl-2651	1324	17	be	be	AUX
cjgl-2651	1324	18	proportionately	proportionately	ADV
cjgl-2651	1324	19	greater	great	ADJ
cjgl-2651	1324	20	than	than	ADP
cjgl-2651	1324	21	the	the	DET
cjgl-2651	1324	22	donor	donor	NOUN
cjgl-2651	1324	23	's	's	PART
cjgl-2651	1324	24	distributive	distributive	ADJ
cjgl-2651	1324	25	share	share	NOUN
cjgl-2651	1324	26	with	with	ADP
cjgl-2651	1324	27	respect	respect	NOUN
cjgl-2651	1324	28	to	to	ADP
cjgl-2651	1324	29	the	the	DET
cjgl-2651	1324	30	donor	donor	NOUN
cjgl-2651	1324	31	's	's	PART
cjgl-2651	1324	32	own	own	ADJ
cjgl-2651	1324	33	contributed	contribute	VERB
cjgl-2651	1324	34	capital	capital	NOUN
cjgl-2651	1324	35	.	.	PUNCT
cjgl-2651	1325	1	254	254	NUM
cjgl-2651	1325	2	for	for	ADP
cjgl-2651	1325	3	this	this	DET
cjgl-2651	1325	4	purpose	purpose	NOUN
cjgl-2651	1325	5	,	,	PUNCT
cjgl-2651	1325	6	a	a	DET
cjgl-2651	1325	7	purchase	purchase	NOUN
cjgl-2651	1325	8	of	of	ADP
cjgl-2651	1325	9	a	a	DET
cjgl-2651	1325	10	partnership	partnership	NOUN
cjgl-2651	1325	11	interest	interest	NOUN
cjgl-2651	1325	12	between	between	ADP
cjgl-2651	1325	13	family	family	NOUN
cjgl-2651	1325	14	members	member	NOUN
cjgl-2651	1325	15	is	be	AUX
cjgl-2651	1325	16	recharacterized	recharacterize	VERB
cjgl-2651	1325	17	as	as	ADP
cjgl-2651	1325	18	a	a	DET
cjgl-2651	1325	19	gift	gift	NOUN
cjgl-2651	1325	20	,	,	PUNCT
cjgl-2651	1325	21	and	and	CCONJ
cjgl-2651	1325	22	the	the	DET
cjgl-2651	1325	23	fair	fair	ADJ
cjgl-2651	1325	24	market	market	NOUN
cjgl-2651	1325	25	value	value	NOUN
cjgl-2651	1325	26	of	of	ADP
cjgl-2651	1325	27	the	the	DET
cjgl-2651	1325	28	purchased	purchase	VERB
cjgl-2651	1325	29	interest	interest	NOUN
cjgl-2651	1325	30	-	-	PUNCT
cjgl-2651	1325	31	is	be	AUX
cjgl-2651	1325	32	treated	treat	VERB
cjgl-2651	1325	33	as	as	SCONJ
cjgl-2651	1325	34	donated	donate	VERB
cjgl-2651	1325	35	capital.2	capital.2	PROPN
cjgl-2651	1325	36	55	55	NUM
cjgl-2651	1325	37	nevertheless	nevertheless	ADV
cjgl-2651	1325	38	,	,	PUNCT
cjgl-2651	1325	39	neither	neither	DET
cjgl-2651	1325	40	form	form	NOUN
cjgl-2651	1325	41	1065	1065	NUM
cjgl-2651	1325	42	nor	nor	CCONJ
cjgl-2651	1325	43	the	the	DET
cjgl-2651	1325	44	accompanying	accompanying	ADJ
cjgl-2651	1325	45	instructions	instruction	NOUN
cjgl-2651	1325	46	make	make	VERB
cjgl-2651	1325	47	any	any	DET
cjgl-2651	1325	48	mention	mention	NOUN
cjgl-2651	1325	49	of	of	ADP
cjgl-2651	1325	50	family	family	NOUN
cjgl-2651	1325	51	partnerships	partnership	NOUN
cjgl-2651	1325	52	,	,	PUNCT
cjgl-2651	1325	53	let	let	VERB
cjgl-2651	1325	54	alone	alone	ADV
cjgl-2651	1325	55	request	request	VERB
cjgl-2651	1325	56	any	any	DET
cjgl-2651	1325	57	information	information	NOUN
cjgl-2651	1325	58	regarding	regard	VERB
cjgl-2651	1325	59	one	one	NUM
cjgl-2651	1325	60	family	family	NOUN
cjgl-2651	1325	61	member	member	NOUN
cjgl-2651	1325	62	's	's	PART
cjgl-2651	1325	63	acquisition	acquisition	NOUN
cjgl-2651	1325	64	of	of	ADP
cjgl-2651	1325	65	a	a	DET
cjgl-2651	1325	66	partnership	partnership	NOUN
cjgl-2651	1325	67	interest	interest	NOUN
cjgl-2651	1325	68	from	from	ADP
cjgl-2651	1325	69	another	another	PRON
cjgl-2651	1325	70	.	.	PUNCT
cjgl-2651	1326	1	256	256	NUM
cjgl-2651	1326	2	4	4	NUM
cjgl-2651	1326	3	.	.	PUNCT
cjgl-2651	1326	4	spousal	spousal	ADJ
cjgl-2651	1326	5	attribution	attribution	NOUN
cjgl-2651	1326	6	rules	rule	VERB
cjgl-2651	1326	7	there	there	PRON
cjgl-2651	1326	8	are	be	VERB
cjgl-2651	1326	9	several	several	ADJ
cjgl-2651	1326	10	attribution	attribution	NOUN
cjgl-2651	1326	11	rules	rule	NOUN
cjgl-2651	1326	12	that	that	PRON
cjgl-2651	1326	13	apply	apply	VERB
cjgl-2651	1326	14	just	just	ADV
cjgl-2651	1326	15	to	to	ADP
cjgl-2651	1326	16	spouses	spouse	NOUN
cjgl-2651	1326	17	.	.	PUNCT
cjgl-2651	1327	1	for	for	ADP
cjgl-2651	1327	2	example	example	NOUN
cjgl-2651	1327	3	,	,	PUNCT
cjgl-2651	1327	4	the	the	DET
cjgl-2651	1327	5	first	first	ADJ
cjgl-2651	1327	6	-	-	PUNCT
cjgl-2651	1327	7	time	time	NOUN
cjgl-2651	1327	8	homebuyer	homebuyer	PROPN
cjgl-2651	1327	9	credit	credit	NOUN
cjgl-2651	1327	10	in	in	ADP
cjgl-2651	1327	11	§	§	PROPN
cjgl-2651	1327	12	36	36	NUM
cjgl-2651	1327	13	(	(	PUNCT
cjgl-2651	1327	14	discussed	discuss	VERB
cjgl-2651	1327	15	above	above	ADV
cjgl-2651	1327	16	)	)	PUNCT
cjgl-2651	1327	17	is	be	AUX
cjgl-2651	1327	18	available	available	ADJ
cjgl-2651	1327	19	only	only	ADV
cjgl-2651	1327	20	to	to	ADP
cjgl-2651	1327	21	taxpayers	taxpayer	NOUN
cjgl-2651	1327	22	who	who	PRON
cjgl-2651	1327	23	are	be	AUX
cjgl-2651	1327	24	at	at	ADV
cjgl-2651	1327	25	least	least	ADV
cjgl-2651	1327	26	eighteen	eighteen	NUM
cjgl-2651	1327	27	years	year	NOUN
cjgl-2651	1327	28	of	of	ADP
cjgl-2651	1327	29	age	age	NOUN
cjgl-2651	1327	30	at	at	ADP
cjgl-2651	1327	31	the	the	DET
cjgl-2651	1327	32	time	time	NOUN
cjgl-2651	1327	33	of	of	ADP
cjgl-2651	1327	34	purchase	purchase	NOUN
cjgl-2651	1327	35	.	.	PUNCT
cjgl-2651	1328	1	257	257	NUM
cjgl-2651	1328	2	if	if	SCONJ
cjgl-2651	1328	3	two	two	NUM
cjgl-2651	1328	4	unmarried	unmarried	ADJ
cjgl-2651	1328	5	individuals	individual	NOUN
cjgl-2651	1328	6	purchase	purchase	VERB
cjgl-2651	1328	7	a	a	DET
cjgl-2651	1328	8	home	home	NOUN
cjgl-2651	1328	9	and	and	CCONJ
cjgl-2651	1328	10	only	only	ADV
cjgl-2651	1328	11	one	one	NUM
cjgl-2651	1328	12	meets	meet	VERB
cjgl-2651	1328	13	the	the	DET
cjgl-2651	1328	14	age	age	NOUN
cjgl-2651	1328	15	requirement	requirement	NOUN
cjgl-2651	1328	16	at	at	ADP
cjgl-2651	1328	17	the	the	DET
cjgl-2651	1328	18	time	time	NOUN
cjgl-2651	1328	19	of	of	ADP
cjgl-2651	1328	20	purchase	purchase	NOUN
cjgl-2651	1328	21	,	,	PUNCT
cjgl-2651	1328	22	they	they	PRON
cjgl-2651	1328	23	may	may	AUX
cjgl-2651	1328	24	allocate	allocate	VERB
cjgl-2651	1328	25	the	the	DET
cjgl-2651	1328	26	first	first	ADJ
cjgl-2651	1328	27	-	-	PUNCT
cjgl-2651	1328	28	time	time	NOUN
cjgl-2651	1328	29	homebuyer	homebuyer	PROPN
cjgl-2651	1328	30	credit	credit	NOUN
cjgl-2651	1328	31	only	only	ADV
cjgl-2651	1328	32	to	to	ADP
cjgl-2651	1328	33	the	the	DET
cjgl-2651	1328	34	individual	individual	NOUN
cjgl-2651	1328	35	who	who	PRON
cjgl-2651	1328	36	meets	meet	VERB
cjgl-2651	1328	37	the	the	DET
cjgl-2651	1328	38	age	age	NOUN
cjgl-2651	1328	39	requirement	requirement	NOUN
cjgl-2651	1328	40	and	and	CCONJ
cjgl-2651	1328	41	only	only	ADV
cjgl-2651	1328	42	she	she	PRON
cjgl-2651	1328	43	will	will	AUX
cjgl-2651	1328	44	be	be	AUX
cjgl-2651	1328	45	permitted	permit	VERB
cjgl-2651	1328	46	to	to	PART
cjgl-2651	1328	47	claim	claim	VERB
cjgl-2651	1328	48	any	any	DET
cjgl-2651	1328	49	part	part	NOUN
cjgl-2651	1328	50	253	253	NUM
cjgl-2651	1328	51	treas	trea	NOUN
cjgl-2651	1328	52	.	.	PUNCT
cjgl-2651	1329	1	reg	reg	PROPN
cjgl-2651	1329	2	.	.	PUNCT
cjgl-2651	1330	1	§	§	PROPN
cjgl-2651	1330	2	1.704	1.704	NUM
cjgl-2651	1330	3	-	-	SYM
cjgl-2651	1330	4	1(c)(3)(i)(a)-(b	1(c)(3)(i)(a)-(b	NUM
cjgl-2651	1330	5	)	)	PUNCT
cjgl-2651	1330	6	(	(	PUNCT
cjgl-2651	1330	7	as	as	SCONJ
cjgl-2651	1330	8	amended	amend	VERB
cjgl-2651	1330	9	in	in	ADP
cjgl-2651	1330	10	2008	2008	NUM
cjgl-2651	1330	11	)	)	PUNCT
cjgl-2651	1330	12	.	.	PUNCT
cjgl-2651	1331	1	254	254	NUM
cjgl-2651	1332	1	i	i	PROPN
cjgl-2651	1332	2	d.	d.	NOUN
cjgl-2651	1332	3	255	255	NUM
cjgl-2651	1332	4	i.r.c	i.r.c	NOUN
cjgl-2651	1332	5	.	.	PUNCT
cjgl-2651	1333	1	§	§	NOUN
cjgl-2651	1333	2	704(c)(3	704(c)(3	NOUN
cjgl-2651	1333	3	)	)	PUNCT
cjgl-2651	1333	4	.	.	PUNCT
cjgl-2651	1334	1	256	256	NUM
cjgl-2651	1334	2	see	see	VERB
cjgl-2651	1334	3	generally	generally	ADV
cjgl-2651	1334	4	form	form	VERB
cjgl-2651	1334	5	1065	1065	NUM
cjgl-2651	1334	6	,	,	PUNCT
cjgl-2651	1334	7	supra	supra	PROPN
cjgl-2651	1334	8	note	note	PROPN
cjgl-2651	1334	9	197	197	NUM
cjgl-2651	1334	10	;	;	PUNCT
cjgl-2651	1334	11	form	form	NOUN
cjgl-2651	1334	12	1065	1065	NUM
cjgl-2651	1334	13	instructions	instruction	NOUN
cjgl-2651	1334	14	,	,	PUNCT
cjgl-2651	1334	15	supra	supra	PROPN
cjgl-2651	1334	16	note	note	NOUN
cjgl-2651	1334	17	197	197	NUM
cjgl-2651	1334	18	.	.	NOUN
cjgl-2651	1334	19	257	257	NUM
cjgl-2651	1334	20	i.r.c	i.r.c	NOUN
cjgl-2651	1334	21	.	.	PUNCT
cjgl-2651	1335	1	§	§	PROPN
cjgl-2651	1335	2	36(b)(4	36(b)(4	NUM
cjgl-2651	1335	3	)	)	PUNCT
cjgl-2651	1335	4	.	.	PUNCT
cjgl-2651	1336	1	on	on	ADP
cjgl-2651	1336	2	the	the	DET
cjgl-2651	1336	3	expiration	expiration	NOUN
cjgl-2651	1336	4	of	of	ADP
cjgl-2651	1336	5	this	this	DET
cjgl-2651	1336	6	credit	credit	NOUN
cjgl-2651	1336	7	,	,	PUNCT
cjgl-2651	1336	8	see	see	VERB
cjgl-2651	1336	9	supra	supra	PROPN
cjgl-2651	1336	10	note	note	PROPN
cjgl-2651	1336	11	223	223	NUM
cjgl-2651	1336	12	.	.	PUNCT
cjgl-2651	1337	1	columbia	columbia	PROPN
cjgl-2651	1337	2	journal	journal	PROPN
cjgl-2651	1337	3	of	of	ADP
cjgl-2651	1337	4	gender	gender	NOUN
cjgl-2651	1337	5	and	and	CCONJ
cjgl-2651	1337	6	law	law	NOUN
cjgl-2651	1337	7	of	of	ADP
cjgl-2651	1337	8	the	the	DET
cjgl-2651	1337	9	credit	credit	NOUN
cjgl-2651	1337	10	.	.	PUNCT
cjgl-2651	1338	1	258	258	NUM
cjgl-2651	1339	1	if	if	SCONJ
cjgl-2651	1339	2	,	,	PUNCT
cjgl-2651	1339	3	however	however	ADV
cjgl-2651	1339	4	,	,	PUNCT
cjgl-2651	1339	5	these	these	DET
cjgl-2651	1339	6	same	same	ADJ
cjgl-2651	1339	7	two	two	NUM
cjgl-2651	1339	8	individuals	individual	NOUN
cjgl-2651	1339	9	are	be	AUX
cjgl-2651	1339	10	married	married	ADJ
cjgl-2651	1339	11	,	,	PUNCT
cjgl-2651	1339	12	then	then	ADV
cjgl-2651	1339	13	one	one	NUM
cjgl-2651	1339	14	spouse	spouse	NOUN
cjgl-2651	1339	15	's	's	PART
cjgl-2651	1339	16	satisfaction	satisfaction	NOUN
cjgl-2651	1339	17	of	of	ADP
cjgl-2651	1339	18	the	the	DET
cjgl-2651	1339	19	age	age	NOUN
cjgl-2651	1339	20	requirement	requirement	NOUN
cjgl-2651	1339	21	will	will	AUX
cjgl-2651	1339	22	be	be	AUX
cjgl-2651	1339	23	attributed	attribute	VERB
cjgl-2651	1339	24	to	to	ADP
cjgl-2651	1339	25	the	the	DET
cjgl-2651	1339	26	other	other	ADJ
cjgl-2651	1339	27	spouse	spouse	NOUN
cjgl-2651	1339	28	,	,	PUNCT
cjgl-2651	1339	29	and	and	CCONJ
cjgl-2651	1339	30	they	they	PRON
cjgl-2651	1339	31	both	both	PRON
cjgl-2651	1339	32	will	will	AUX
cjgl-2651	1339	33	be	be	AUX
cjgl-2651	1339	34	permitted	permit	VERB
cjgl-2651	1339	35	to	to	PART
cjgl-2651	1339	36	claim	claim	VERB
cjgl-2651	1339	37	the	the	DET
cjgl-2651	1339	38	credit	credit	NOUN
cjgl-2651	1339	39	.	.	PUNCT
cjgl-2651	1340	1	259	259	NUM
cjgl-2651	1340	2	in	in	ADP
cjgl-2651	1340	3	addition	addition	NOUN
cjgl-2651	1340	4	,	,	PUNCT
cjgl-2651	1340	5	§	§	PROPN
cjgl-2651	1340	6	121	121	NUM
cjgl-2651	1340	7	permits	permit	VERB
cjgl-2651	1340	8	a	a	DET
cjgl-2651	1340	9	taxpayer	taxpayer	NOUN
cjgl-2651	1340	10	to	to	PART
cjgl-2651	1340	11	exclude	exclude	VERB
cjgl-2651	1340	12	from	from	ADP
cjgl-2651	1340	13	gross	gross	ADJ
cjgl-2651	1340	14	income	income	NOUN
cjgl-2651	1340	15	up	up	ADP
cjgl-2651	1340	16	to	to	PART
cjgl-2651	1340	17	$	$	SYM
cjgl-2651	1340	18	250,000	250,000	NUM
cjgl-2651	1340	19	of	of	ADP
cjgl-2651	1340	20	the	the	DET
cjgl-2651	1340	21	gain	gain	NOUN
cjgl-2651	1340	22	on	on	ADP
cjgl-2651	1340	23	the	the	DET
cjgl-2651	1340	24	sale	sale	NOUN
cjgl-2651	1340	25	of	of	ADP
cjgl-2651	1340	26	a	a	DET
cjgl-2651	1340	27	principal	principal	ADJ
cjgl-2651	1340	28	residence	residence	NOUN
cjgl-2651	1340	29	,	,	PUNCT
cjgl-2651	1340	30	provided	provide	VERB
cjgl-2651	1340	31	,	,	PUNCT
cjgl-2651	1340	32	however	however	ADV
cjgl-2651	1340	33	,	,	PUNCT
cjgl-2651	1340	34	that	that	SCONJ
cjgl-2651	1340	35	the	the	DET
cjgl-2651	1340	36	taxpayer	taxpayer	NOUN
cjgl-2651	1340	37	meets	meet	VERB
cjgl-2651	1340	38	certain	certain	ADJ
cjgl-2651	1340	39	ownership	ownership	NOUN
cjgl-2651	1340	40	and	and	CCONJ
cjgl-2651	1340	41	use	use	NOUN
cjgl-2651	1340	42	requirements	requirement	NOUN
cjgl-2651	1340	43	and	and	CCONJ
cjgl-2651	1340	44	does	do	AUX
cjgl-2651	1340	45	not	not	PART
cjgl-2651	1340	46	claim	claim	VERB
cjgl-2651	1340	47	the	the	DET
cjgl-2651	1340	48	exclusion	exclusion	NOUN
cjgl-2651	1340	49	more	more	ADV
cjgl-2651	1340	50	than	than	ADP
cjgl-2651	1340	51	once	once	ADV
cjgl-2651	1340	52	every	every	DET
cjgl-2651	1340	53	two	two	NUM
cjgl-2651	1340	54	years	year	NOUN
cjgl-2651	1340	55	.	.	PUNCT
cjgl-2651	1341	1	in	in	ADP
cjgl-2651	1341	2	the	the	DET
cjgl-2651	1341	3	case	case	NOUN
cjgl-2651	1341	4	of	of	ADP
cjgl-2651	1341	5	married	married	ADJ
cjgl-2651	1341	6	different	different	ADJ
cjgl-2651	1341	7	-	-	PUNCT
cjgl-2651	1341	8	sex	sex	NOUN
cjgl-2651	1341	9	couples	couple	NOUN
cjgl-2651	1341	10	,	,	PUNCT
cjgl-2651	1341	11	§	§	PROPN
cjgl-2651	1341	12	121	121	NUM
cjgl-2651	1341	13	provides	provide	VERB
cjgl-2651	1341	14	a	a	DET
cjgl-2651	1341	15	variety	variety	NOUN
cjgl-2651	1341	16	of	of	ADP
cjgl-2651	1341	17	rules	rule	NOUN
cjgl-2651	1341	18	that	that	PRON
cjgl-2651	1341	19	attribute	attribute	VERB
cjgl-2651	1341	20	the	the	DET
cjgl-2651	1341	21	ownership	ownership	NOUN
cjgl-2651	1341	22	or	or	CCONJ
cjgl-2651	1341	23	use	use	NOUN
cjgl-2651	1341	24	of	of	ADP
cjgl-2651	1341	25	the	the	DET
cjgl-2651	1341	26	property	property	NOUN
cjgl-2651	1341	27	from	from	ADP
cjgl-2651	1341	28	one	one	NUM
cjgl-2651	1341	29	spouse	spouse	NOUN
cjgl-2651	1341	30	to	to	ADP
cjgl-2651	1341	31	the	the	DET
cjgl-2651	1341	32	other	other	ADJ
cjgl-2651	1341	33	so	so	SCONJ
cjgl-2651	1341	34	that	that	SCONJ
cjgl-2651	1341	35	they	they	PRON
cjgl-2651	1341	36	can	can	AUX
cjgl-2651	1341	37	qualify	qualify	VERB
cjgl-2651	1341	38	for	for	ADP
cjgl-2651	1341	39	the	the	DET
cjgl-2651	1341	40	exclusion	exclusion	NOUN
cjgl-2651	1341	41	,	,	PUNCT
cjgl-2651	1341	42	including	include	VERB
cjgl-2651	1341	43	a	a	DET
cjgl-2651	1341	44	rule	rule	NOUN
cjgl-2651	1341	45	that	that	PRON
cjgl-2651	1341	46	doubles	double	VERB
cjgl-2651	1341	47	the	the	DET
cjgl-2651	1341	48	amount	amount	NOUN
cjgl-2651	1341	49	of	of	ADP
cjgl-2651	1341	50	the	the	DET
cjgl-2651	1341	51	exclusion	exclusion	NOUN
cjgl-2651	1341	52	even	even	ADV
cjgl-2651	1341	53	where	where	SCONJ
cjgl-2651	1341	54	the	the	DET
cjgl-2651	1341	55	spouses	spouse	NOUN
cjgl-2651	1341	56	could	could	AUX
cjgl-2651	1341	57	not	not	PART
cjgl-2651	1341	58	each	each	PRON
cjgl-2651	1341	59	independently	independently	ADV
cjgl-2651	1341	60	qualify	qualify	VERB
cjgl-2651	1341	61	for	for	ADP
cjgl-2651	1341	62	a	a	DET
cjgl-2651	1341	63	full	full	ADJ
cjgl-2651	1341	64	exclusion.260	exclusion.260	PRON
cjgl-2651	1341	65	notably	notably	ADV
cjgl-2651	1341	66	,	,	PUNCT
cjgl-2651	1341	67	if	if	SCONJ
cjgl-2651	1341	68	a	a	DET
cjgl-2651	1341	69	taxpayer	taxpayer	NOUN
cjgl-2651	1341	70	qualifies	qualify	VERB
cjgl-2651	1341	71	for	for	ADP
cjgl-2651	1341	72	the	the	DET
cjgl-2651	1341	73	exclusion	exclusion	NOUN
cjgl-2651	1341	74	,	,	PUNCT
cjgl-2651	1341	75	there	there	PRON
cjgl-2651	1341	76	is	be	VERB
cjgl-2651	1341	77	no	no	DET
cjgl-2651	1341	78	need	need	NOUN
cjgl-2651	1341	79	for	for	SCONJ
cjgl-2651	1341	80	the	the	DET
cjgl-2651	1341	81	taxpayer	taxpayer	NOUN
cjgl-2651	1341	82	to	to	PART
cjgl-2651	1341	83	report	report	VERB
cjgl-2651	1341	84	the	the	DET
cjgl-2651	1341	85	sale	sale	NOUN
cjgl-2651	1341	86	to	to	ADP
cjgl-2651	1341	87	the	the	DET
cjgl-2651	1341	88	irs	irs	PROPN
cjgl-2651	1341	89	,	,	PUNCT
cjgl-2651	1341	90	unless	unless	SCONJ
cjgl-2651	1341	91	the	the	DET
cjgl-2651	1341	92	taxpayer	taxpayer	NOUN
cjgl-2651	1341	93	recognizes	recognize	VERB
cjgl-2651	1341	94	gain	gain	NOUN
cjgl-2651	1341	95	in	in	ADP
cjgl-2651	1341	96	excess	excess	NOUN
cjgl-2651	1341	97	of	of	ADP
cjgl-2651	1341	98	the	the	DET
cjgl-2651	1341	99	permissible	permissible	ADJ
cjgl-2651	1341	100	exclusion.261	exclusion.261	NOUN
cjgl-2651	1341	101	similarly	similarly	ADV
cjgl-2651	1341	102	,	,	PUNCT
cjgl-2651	1341	103	for	for	ADP
cjgl-2651	1341	104	purposes	purpose	NOUN
cjgl-2651	1341	105	of	of	ADP
cjgl-2651	1341	106	the	the	DET
cjgl-2651	1341	107	passive	passive	ADJ
cjgl-2651	1341	108	activity	activity	NOUN
cjgl-2651	1341	109	limitations	limitation	NOUN
cjgl-2651	1341	110	of	of	ADP
cjgl-2651	1341	111	§	§	PROPN
cjgl-2651	1341	112	469	469	NUM
cjgl-2651	1341	113	,	,	PUNCT
cjgl-2651	1341	114	the	the	DET
cjgl-2651	1341	115	participation	participation	NOUN
cjgl-2651	1341	116	of	of	ADP
cjgl-2651	1341	117	each	each	DET
cjgl-2651	1341	118	spouse	spouse	NOUN
cjgl-2651	1341	119	in	in	ADP
cjgl-2651	1341	120	an	an	DET
cjgl-2651	1341	121	activity	activity	NOUN
cjgl-2651	1341	122	is	be	AUX
cjgl-2651	1341	123	attributed	attribute	VERB
cjgl-2651	1341	124	to	to	ADP
cjgl-2651	1341	125	the	the	DET
cjgl-2651	1341	126	other	other	ADJ
cjgl-2651	1341	127	in	in	ADP
cjgl-2651	1341	128	determining	determine	VERB
cjgl-2651	1341	129	whether	whether	SCONJ
cjgl-2651	1341	130	they	they	PRON
cjgl-2651	1341	131	qualify	qualify	VERB
cjgl-2651	1341	132	for	for	ADP
cjgl-2651	1341	133	either	either	CCONJ
cjgl-2651	1341	134	the	the	DET
cjgl-2651	1341	135	general	general	ADJ
cjgl-2651	1341	136	exception	exception	NOUN
cjgl-2651	1341	137	for	for	ADP
cjgl-2651	1341	138	material	material	ADJ
cjgl-2651	1341	139	participation	participation	NOUN
cjgl-2651	1341	140	in	in	ADP
cjgl-2651	1341	141	any	any	DET
cjgl-2651	1341	142	trade	trade	NOUN
cjgl-2651	1341	143	or	or	CCONJ
cjgl-2651	1341	144	business	business	NOUN
cjgl-2651	1341	145	activity	activity	NOUN
cjgl-2651	1341	146	or	or	CCONJ
cjgl-2651	1341	147	the	the	DET
cjgl-2651	1341	148	limited	limited	ADJ
cjgl-2651	1341	149	exception	exception	NOUN
cjgl-2651	1341	150	for	for	ADP
cjgl-2651	1341	151	active	active	ADJ
cjgl-2651	1341	152	participation	participation	NOUN
cjgl-2651	1341	153	in	in	ADP
cjgl-2651	1341	154	a	a	DET
cjgl-2651	1341	155	rental	rental	ADJ
cjgl-2651	1341	156	real	real	ADJ
cjgl-2651	1341	157	estate	estate	NOUN
cjgl-2651	1341	158	activity.262	activity.262	PROPN
cjgl-2651	1341	159	to	to	PART
cjgl-2651	1341	160	close	close	VERB
cjgl-2651	1341	161	the	the	DET
cjgl-2651	1341	162	door	door	NOUN
cjgl-2651	1341	163	to	to	ADP
cjgl-2651	1341	164	potential	potential	ADJ
cjgl-2651	1341	165	abuse	abuse	NOUN
cjgl-2651	1341	166	,	,	PUNCT
cjgl-2651	1341	167	for	for	ADP
cjgl-2651	1341	168	purposes	purpose	NOUN
cjgl-2651	1341	169	of	of	ADP
cjgl-2651	1341	170	the	the	DET
cjgl-2651	1341	171	code	code	NOUN
cjgl-2651	1341	172	's	's	PART
cjgl-2651	1341	173	grantor	grantor	NOUN
cjgl-2651	1341	174	trust	trust	NOUN
cjgl-2651	1341	175	rules	rule	NOUN
cjgl-2651	1341	176	,	,	PUNCT
cjgl-2651	1341	177	the	the	DET
cjgl-2651	1341	178	grantor	grantor	NOUN
cjgl-2651	1341	179	of	of	ADP
cjgl-2651	1341	180	a	a	DET
cjgl-2651	1341	181	trust	trust	NOUN
cjgl-2651	1341	182	is	be	AUX
cjgl-2651	1341	183	treated	treat	VERB
cjgl-2651	1341	184	as	as	ADP
cjgl-2651	1341	185	holding	hold	VERB
cjgl-2651	1341	186	any	any	DET
cjgl-2651	1341	187	power	power	NOUN
cjgl-2651	1341	188	or	or	CCONJ
cjgl-2651	1341	189	interest	interest	NOUN
cjgl-2651	1341	190	held	hold	VERB
cjgl-2651	1341	191	by	by	ADP
cjgl-2651	1341	192	an	an	DET
cjgl-2651	1341	193	individual	individual	NOUN
cjgl-2651	1341	194	who	who	PRON
cjgl-2651	1341	195	was	be	AUX
cjgl-2651	1341	196	either	either	CCONJ
cjgl-2651	1341	197	her	her	PRON
cjgl-2651	1341	198	spouse	spouse	NOUN
cjgl-2651	1341	199	at	at	ADP
cjgl-2651	1341	200	the	the	DET
cjgl-2651	1341	201	time	time	NOUN
cjgl-2651	1341	202	the	the	DET
cjgl-2651	1341	203	power	power	NOUN
cjgl-2651	1341	204	or	or	CCONJ
cjgl-2651	1341	205	interest	interest	NOUN
cjgl-2651	1341	206	was	be	AUX
cjgl-2651	1341	207	created	create	VERB
cjgl-2651	1341	208	or	or	CCONJ
cjgl-2651	1341	209	25	25	NUM
cjgl-2651	1341	210	i	i	PROPN
cjgl-2651	1341	211	d.	d.	PROPN
cjgl-2651	1341	212	§	§	PROPN
cjgl-2651	1341	213	36(b)(1)(c	36(b)(1)(c	NUM
cjgl-2651	1341	214	)	)	PUNCT
cjgl-2651	1341	215	;	;	PUNCT
cjgl-2651	1342	1	i.r.s	i.r.s	PROPN
cjgl-2651	1342	2	.	.	PUNCT
cjgl-2651	1343	1	notice	notice	VERB
cjgl-2651	1343	2	2009	2009	NUM
cjgl-2651	1343	3	-	-	SYM
cjgl-2651	1343	4	12	12	NUM
cjgl-2651	1343	5	,	,	PUNCT
cjgl-2651	1343	6	2009	2009	NUM
cjgl-2651	1343	7	-	-	SYM
cjgl-2651	1343	8	1	1	NUM
cjgl-2651	1343	9	c.b	c.b	PROPN
cjgl-2651	1343	10	.	.	PROPN
cjgl-2651	1343	11	446	446	NUM
cjgl-2651	1343	12	.	.	PUNCT
cjgl-2651	1343	13	259	259	NUM
cjgl-2651	1343	14	i.r.c	i.r.c	NOUN
cjgl-2651	1343	15	.	.	PUNCT
cjgl-2651	1344	1	§	§	PROPN
cjgl-2651	1344	2	36(b)(4	36(b)(4	NUM
cjgl-2651	1344	3	)	)	PUNCT
cjgl-2651	1344	4	.	.	PUNCT
cjgl-2651	1345	1	260	260	NUM
cjgl-2651	1346	1	i	i	PRON
cjgl-2651	1346	2	d.	d.	PROPN
cjgl-2651	1346	3	§	§	PROPN
cjgl-2651	1346	4	121(b)(2	121(b)(2	NUM
cjgl-2651	1346	5	)	)	PUNCT
cjgl-2651	1346	6	,	,	PUNCT
cjgl-2651	1346	7	(	(	PUNCT
cjgl-2651	1346	8	b)(4	b)(4	X
cjgl-2651	1346	9	)	)	PUNCT
cjgl-2651	1346	10	,	,	PUNCT
cjgl-2651	1346	11	(	(	PUNCT
cjgl-2651	1346	12	b)(5)(c	b)(5)(c	X
cjgl-2651	1346	13	)	)	PUNCT
cjgl-2651	1346	14	,	,	PUNCT
cjgl-2651	1346	15	(	(	PUNCT
cjgl-2651	1346	16	d)(l)-(3	d)(l)-(3	X
cjgl-2651	1346	17	)	)	PUNCT
cjgl-2651	1346	18	;	;	PUNCT
cjgl-2651	1346	19	see	see	VERB
cjgl-2651	1346	20	i.r.s	i.r.s	NOUN
cjgl-2651	1346	21	.	.	PUNCT
cjgl-2651	1347	1	pub	pub	NOUN
cjgl-2651	1347	2	.	.	PUNCT
cjgl-2651	1348	1	no	no	INTJ
cjgl-2651	1348	2	.	.	NOUN
cjgl-2651	1348	3	523	523	NUM
cjgl-2651	1348	4	,	,	PUNCT
cjgl-2651	1348	5	selling	sell	VERB
cjgl-2651	1348	6	your	your	PRON
cjgl-2651	1348	7	home	home	NOUN
cjgl-2651	1348	8	14	14	NUM
cjgl-2651	1348	9	(	(	PUNCT
cjgl-2651	1348	10	2009	2009	NUM
cjgl-2651	1348	11	)	)	PUNCT
cjgl-2651	1348	12	(	(	PUNCT
cjgl-2651	1348	13	containing	contain	VERB
cjgl-2651	1348	14	a	a	DET
cjgl-2651	1348	15	separate	separate	ADJ
cjgl-2651	1348	16	section	section	NOUN
cjgl-2651	1348	17	describing	describe	VERB
cjgl-2651	1348	18	all	all	PRON
cjgl-2651	1348	19	of	of	ADP
cjgl-2651	1348	20	the	the	DET
cjgl-2651	1348	21	special	special	ADJ
cjgl-2651	1348	22	rules	rule	NOUN
cjgl-2651	1348	23	that	that	PRON
cjgl-2651	1348	24	apply	apply	VERB
cjgl-2651	1348	25	to	to	ADP
cjgl-2651	1348	26	married	married	ADJ
cjgl-2651	1348	27	different	different	ADJ
cjgl-2651	1348	28	-	-	PUNCT
cjgl-2651	1348	29	sex	sex	NOUN
cjgl-2651	1348	30	couples	couple	NOUN
cjgl-2651	1348	31	)	)	PUNCT
cjgl-2651	1348	32	.	.	PUNCT
cjgl-2651	1349	1	261	261	NUM
cjgl-2651	1349	2	i.r.s	i.r.	NOUN
cjgl-2651	1349	3	.	.	PUNCT
cjgl-2651	1350	1	pub	pub	NOUN
cjgl-2651	1350	2	.	.	PUNCT
cjgl-2651	1351	1	no	no	INTJ
cjgl-2651	1351	2	.	.	NOUN
cjgl-2651	1351	3	523	523	NUM
cjgl-2651	1351	4	,	,	PUNCT
cjgl-2651	1351	5	supra	supra	NOUN
cjgl-2651	1351	6	note	note	PROPN
cjgl-2651	1351	7	260	260	NUM
cjgl-2651	1351	8	,	,	PUNCT
cjgl-2651	1351	9	at	at	ADP
cjgl-2651	1351	10	19	19	NUM
cjgl-2651	1351	11	.	.	PUNCT
cjgl-2651	1351	12	262	262	NUM
cjgl-2651	1351	13	i.r.c	i.r.c	NOUN
cjgl-2651	1351	14	.	.	PUNCT
cjgl-2651	1352	1	§	§	PROPN
cjgl-2651	1352	2	469(h)(5	469(h)(5	PROPN
cjgl-2651	1352	3	)	)	PUNCT
cjgl-2651	1352	4	,	,	PUNCT
cjgl-2651	1352	5	(	(	PUNCT
cjgl-2651	1352	6	i)(6)(d	i)(6)(d	NOUN
cjgl-2651	1352	7	)	)	PUNCT
cjgl-2651	1352	8	;	;	PUNCT
cjgl-2651	1353	1	temp	temp	NOUN
cjgl-2651	1353	2	.	.	PUNCT
cjgl-2651	1354	1	treas	treas	PROPN
cjgl-2651	1354	2	.	.	PUNCT
cjgl-2651	1355	1	reg	reg	PROPN
cjgl-2651	1355	2	.	.	PUNCT
cjgl-2651	1356	1	§	§	PROPN
cjgl-2651	1356	2	1.469	1.469	NUM
cjgl-2651	1356	3	-	-	SYM
cjgl-2651	1356	4	5t(0(3	5t(0(3	NUM
cjgl-2651	1356	5	)	)	PUNCT
cjgl-2651	1356	6	(	(	PUNCT
cjgl-2651	1356	7	as	as	SCONJ
cjgl-2651	1356	8	amended	amend	VERB
cjgl-2651	1356	9	in	in	ADP
cjgl-2651	1356	10	1996	1996	NUM
cjgl-2651	1356	11	)	)	PUNCT
cjgl-2651	1356	12	.	.	PUNCT
cjgl-2651	1357	1	columbia	columbia	PROPN
cjgl-2651	1357	2	journal	journal	PROPN
cjgl-2651	1357	3	of	of	ADP
cjgl-2651	1357	4	gender	gender	NOUN
cjgl-2651	1357	5	and	and	CCONJ
cjgl-2651	1357	6	law	law	NOUN
cjgl-2651	1357	7	became	become	VERB
cjgl-2651	1357	8	her	her	PRON
cjgl-2651	1357	9	spouse	spouse	NOUN
cjgl-2651	1357	10	after	after	SCONJ
cjgl-2651	1357	11	the	the	DET
cjgl-2651	1357	12	power	power	NOUN
cjgl-2651	1357	13	or	or	CCONJ
cjgl-2651	1357	14	interest	interest	NOUN
cjgl-2651	1357	15	was	be	AUX
cjgl-2651	1357	16	created	create	VERB
cjgl-2651	1357	17	.	.	PUNCT
cjgl-2651	1358	1	263	263	NUM
cjgl-2651	1358	2	though	though	SCONJ
cjgl-2651	1358	3	some	some	DET
cjgl-2651	1358	4	form	form	NOUN
cjgl-2651	1358	5	of	of	ADP
cjgl-2651	1358	6	reporting	report	VERB
cjgl-2651	1358	7	with	with	ADP
cjgl-2651	1358	8	regard	regard	NOUN
cjgl-2651	1358	9	to	to	ADP
cjgl-2651	1358	10	grantor	grantor	NOUN
cjgl-2651	1358	11	trust	trust	NOUN
cjgl-2651	1358	12	income	income	NOUN
cjgl-2651	1358	13	is	be	AUX
cjgl-2651	1358	14	contemplated	contemplate	VERB
cjgl-2651	1358	15	(	(	PUNCT
cjgl-2651	1358	16	either	either	CCONJ
cjgl-2651	1358	17	by	by	ADP
cjgl-2651	1358	18	the	the	DET
cjgl-2651	1358	19	trust	trust	NOUN
cjgl-2651	1358	20	or	or	CCONJ
cjgl-2651	1358	21	by	by	ADP
cjgl-2651	1358	22	the	the	DET
cjgl-2651	1358	23	payer	payer	NOUN
cjgl-2651	1358	24	of	of	ADP
cjgl-2651	1358	25	the	the	DET
cjgl-2651	1358	26	income	income	NOUN
cjgl-2651	1358	27	)	)	PUNCT
cjgl-2651	1358	28	,	,	PUNCT
cjgl-2651	1358	29	no	no	DET
cjgl-2651	1358	30	reporting	reporting	NOUN
cjgl-2651	1358	31	is	be	AUX
cjgl-2651	1358	32	required	require	VERB
cjgl-2651	1358	33	regarding	regard	VERB
cjgl-2651	1358	34	the	the	DET
cjgl-2651	1358	35	reason	reason	NOUN
cjgl-2651	1358	36	why	why	SCONJ
cjgl-2651	1358	37	a	a	DET
cjgl-2651	1358	38	trust	trust	NOUN
cjgl-2651	1358	39	is	be	AUX
cjgl-2651	1358	40	treated	treat	VERB
cjgl-2651	1358	41	as	as	ADP
cjgl-2651	1358	42	a	a	DET
cjgl-2651	1358	43	grantor	grantor	NOUN
cjgl-2651	1358	44	trust	trust	NOUN
cjgl-2651	1358	45	or	or	CCONJ
cjgl-2651	1358	46	the	the	DET
cjgl-2651	1358	47	attribution	attribution	NOUN
cjgl-2651	1358	48	of	of	ADP
cjgl-2651	1358	49	a	a	DET
cjgl-2651	1358	50	power	power	NOUN
cjgl-2651	1358	51	or	or	CCONJ
cjgl-2651	1358	52	interest	interest	NOUN
cjgl-2651	1358	53	from	from	ADP
cjgl-2651	1358	54	one	one	NUM
cjgl-2651	1358	55	spouse	spouse	NOUN
cjgl-2651	1358	56	to	to	PART
cjgl-2651	1358	57	another.264	another.264	VERB
cjgl-2651	1358	58	section	section	NOUN
cjgl-2651	1358	59	1014(e	1014(e	NOUN
cjgl-2651	1358	60	)	)	PUNCT
cjgl-2651	1358	61	is	be	AUX
cjgl-2651	1358	62	designed	design	VERB
cjgl-2651	1358	63	to	to	PART
cjgl-2651	1358	64	stymie	stymie	VERB
cjgl-2651	1358	65	attempts	attempt	NOUN
cjgl-2651	1358	66	to	to	PART
cjgl-2651	1358	67	obtain	obtain	VERB
cjgl-2651	1358	68	an	an	DET
cjgl-2651	1358	69	artificial	artificial	ADJ
cjgl-2651	1358	70	step	step	NOUN
cjgl-2651	1358	71	-	-	PUNCT
cjgl-2651	1358	72	up	up	NOUN
cjgl-2651	1358	73	in	in	ADP
cjgl-2651	1358	74	the	the	DET
cjgl-2651	1358	75	basis	basis	NOUN
cjgl-2651	1358	76	of	of	ADP
cjgl-2651	1358	77	property	property	NOUN
cjgl-2651	1358	78	by	by	ADP
cjgl-2651	1358	79	temporarily	temporarily	ADV
cjgl-2651	1358	80	gifting	gift	VERB
cjgl-2651	1358	81	the	the	DET
cjgl-2651	1358	82	property	property	NOUN
cjgl-2651	1358	83	to	to	ADP
cjgl-2651	1358	84	someone	someone	PRON
cjgl-2651	1358	85	who	who	PRON
cjgl-2651	1358	86	is	be	AUX
cjgl-2651	1358	87	about	about	ADJ
cjgl-2651	1358	88	to	to	PART
cjgl-2651	1358	89	die	die	VERB
cjgl-2651	1358	90	in	in	ADP
cjgl-2651	1358	91	order	order	NOUN
cjgl-2651	1358	92	to	to	PART
cjgl-2651	1358	93	obtain	obtain	VERB
cjgl-2651	1358	94	a	a	DET
cjgl-2651	1358	95	new	new	ADJ
cjgl-2651	1358	96	fair	fair	ADJ
cjgl-2651	1358	97	market	market	NOUN
cjgl-2651	1358	98	value	value	NOUN
cjgl-2651	1358	99	basis	basis	NOUN
cjgl-2651	1358	100	in	in	ADP
cjgl-2651	1358	101	the	the	DET
cjgl-2651	1358	102	property	property	NOUN
cjgl-2651	1358	103	when	when	SCONJ
cjgl-2651	1358	104	the	the	DET
cjgl-2651	1358	105	donee	donee	NOUN
cjgl-2651	1358	106	dies	die	VERB
cjgl-2651	1358	107	and	and	CCONJ
cjgl-2651	1358	108	passes	pass	VERB
cjgl-2651	1358	109	the	the	DET
cjgl-2651	1358	110	property	property	NOUN
cjgl-2651	1358	111	back	back	ADV
cjgl-2651	1358	112	to	to	ADP
cjgl-2651	1358	113	the	the	DET
cjgl-2651	1358	114	donor	donor	NOUN
cjgl-2651	1358	115	.	.	PUNCT
cjgl-2651	1359	1	section	section	NOUN
cjgl-2651	1359	2	1014(e	1014(e	PROPN
cjgl-2651	1359	3	)	)	PUNCT
cjgl-2651	1359	4	disqualifies	disqualify	VERB
cjgl-2651	1359	5	property	property	NOUN
cjgl-2651	1359	6	from	from	ADP
cjgl-2651	1359	7	receiving	receive	VERB
cjgl-2651	1359	8	a	a	DET
cjgl-2651	1359	9	stepped	step	VERB
cjgl-2651	1359	10	-	-	PUNCT
cjgl-2651	1359	11	up	up	ADP
cjgl-2651	1359	12	basis	basis	NOUN
cjgl-2651	1359	13	regardless	regardless	ADV
cjgl-2651	1359	14	of	of	ADP
cjgl-2651	1359	15	whether	whether	SCONJ
cjgl-2651	1359	16	the	the	DET
cjgl-2651	1359	17	donee	donee	NOUN
cjgl-2651	1359	18	/	/	SYM
cjgl-2651	1359	19	decedent	decedent	NOUN
cjgl-2651	1359	20	passes	pass	VERB
cjgl-2651	1359	21	the	the	DET
cjgl-2651	1359	22	property	property	NOUN
cjgl-2651	1359	23	back	back	ADV
cjgl-2651	1359	24	to	to	ADP
cjgl-2651	1359	25	the	the	DET
cjgl-2651	1359	26	original	original	ADJ
cjgl-2651	1359	27	donor	donor	NOUN
cjgl-2651	1359	28	or	or	CCONJ
cjgl-2651	1359	29	to	to	ADP
cjgl-2651	1359	30	the	the	DET
cjgl-2651	1359	31	donor	donor	NOUN
cjgl-2651	1359	32	's	's	PART
cjgl-2651	1359	33	spouse	spouse	NOUN
cjgl-2651	1359	34	,	,	PUNCT
cjgl-2651	1359	35	effectively	effectively	ADV
cjgl-2651	1359	36	attributing	attribute	VERB
cjgl-2651	1359	37	the	the	DET
cjgl-2651	1359	38	spouse	spouse	NOUN
cjgl-2651	1359	39	's	's	PART
cjgl-2651	1359	40	ownership	ownership	NOUN
cjgl-2651	1359	41	of	of	ADP
cjgl-2651	1359	42	the	the	DET
cjgl-2651	1359	43	property	property	NOUN
cjgl-2651	1359	44	to	to	ADP
cjgl-2651	1359	45	the	the	DET
cjgl-2651	1359	46	donor	donor	NOUN
cjgl-2651	1359	47	herself.265	herself.265	VERB
cjgl-2651	1359	48	however	however	ADV
cjgl-2651	1359	49	,	,	PUNCT
cjgl-2651	1359	50	no	no	DET
cjgl-2651	1359	51	one	one	NOUN
cjgl-2651	1359	52	is	be	AUX
cjgl-2651	1359	53	required	require	VERB
cjgl-2651	1359	54	to	to	PART
cjgl-2651	1359	55	notify	notify	VERB
cjgl-2651	1359	56	the	the	DET
cjgl-2651	1359	57	irs	irs	PROPN
cjgl-2651	1359	58	when	when	SCONJ
cjgl-2651	1359	59	a	a	DET
cjgl-2651	1359	60	transfer	transfer	NOUN
cjgl-2651	1359	61	of	of	ADP
cjgl-2651	1359	62	property	property	NOUN
cjgl-2651	1359	63	runs	run	NOUN
cjgl-2651	1359	64	afoul	afoul	ADV
cjgl-2651	1359	65	of	of	ADP
cjgl-2651	1359	66	the	the	DET
cjgl-2651	1359	67	antiabuse	antiabuse	ADJ
cjgl-2651	1359	68	rule	rule	NOUN
cjgl-2651	1359	69	in	in	ADP
cjgl-2651	1359	70	§	§	PROPN
cjgl-2651	1359	71	10	10	NUM
cjgl-2651	1359	72	14(e	14(e	NUM
cjgl-2651	1359	73	)	)	PUNCT
cjgl-2651	1359	74	.	.	PUNCT
cjgl-2651	1360	1	section	section	NOUN
cjgl-2651	1360	2	1092	1092	NUM
cjgl-2651	1360	3	contains	contain	VERB
cjgl-2651	1360	4	loss	loss	NOUN
cjgl-2651	1360	5	deferral	deferral	ADJ
cjgl-2651	1360	6	rules	rule	NOUN
cjgl-2651	1360	7	that	that	PRON
cjgl-2651	1360	8	apply	apply	VERB
cjgl-2651	1360	9	to	to	ADP
cjgl-2651	1360	10	"	"	PUNCT
cjgl-2651	1360	11	straddles"-that	straddles"-that	PROPN
cjgl-2651	1360	12	is	be	AUX
cjgl-2651	1360	13	,	,	PUNCT
cjgl-2651	1360	14	two	two	NUM
cjgl-2651	1360	15	offsetting	offset	VERB
cjgl-2651	1360	16	positions	position	NOUN
cjgl-2651	1360	17	in	in	ADP
cjgl-2651	1360	18	the	the	DET
cjgl-2651	1360	19	same	same	ADJ
cjgl-2651	1360	20	or	or	CCONJ
cjgl-2651	1360	21	similar	similar	ADJ
cjgl-2651	1360	22	actively	actively	ADV
cjgl-2651	1360	23	traded	trade	VERB
cjgl-2651	1360	24	property	property	NOUN
cjgl-2651	1360	25	(	(	PUNCT
cjgl-2651	1360	26	e.g.	e.g.	ADV
cjgl-2651	1360	27	,	,	PUNCT
cjgl-2651	1360	28	a	a	DET
cjgl-2651	1360	29	contract	contract	NOUN
cjgl-2651	1360	30	or	or	CCONJ
cjgl-2651	1360	31	option	option	NOUN
cjgl-2651	1360	32	to	to	PART
cjgl-2651	1360	33	buy	buy	VERB
cjgl-2651	1360	34	property	property	NOUN
cjgl-2651	1360	35	and	and	CCONJ
cjgl-2651	1360	36	a	a	DET
cjgl-2651	1360	37	contract	contract	NOUN
cjgl-2651	1360	38	or	or	CCONJ
cjgl-2651	1360	39	option	option	NOUN
cjgl-2651	1360	40	to	to	PART
cjgl-2651	1360	41	sell	sell	VERB
cjgl-2651	1360	42	that	that	DET
cjgl-2651	1360	43	same	same	ADJ
cjgl-2651	1360	44	property	property	NOUN
cjgl-2651	1360	45	)	)	PUNCT
cjgl-2651	1360	46	.	.	PUNCT
cjgl-2651	1361	1	266	266	NUM
cjgl-2651	1361	2	prior	prior	ADV
cjgl-2651	1361	3	to	to	ADP
cjgl-2651	1361	4	the	the	DET
cjgl-2651	1361	5	enactment	enactment	NOUN
cjgl-2651	1361	6	of	of	ADP
cjgl-2651	1361	7	§	§	PROPN
cjgl-2651	1361	8	1092	1092	NUM
cjgl-2651	1361	9	,	,	PUNCT
cjgl-2651	1361	10	straddles	straddle	NOUN
cjgl-2651	1361	11	were	be	AUX
cjgl-2651	1361	12	marketed	market	VERB
cjgl-2651	1361	13	as	as	ADP
cjgl-2651	1361	14	a	a	DET
cjgl-2651	1361	15	tax	tax	NOUN
cjgl-2651	1361	16	shelter	shelter	NOUN
cjgl-2651	1361	17	that	that	PRON
cjgl-2651	1361	18	could	could	AUX
cjgl-2651	1361	19	provide	provide	VERB
cjgl-2651	1361	20	taxpayers	taxpayer	NOUN
cjgl-2651	1361	21	with	with	ADP
cjgl-2651	1361	22	the	the	DET
cjgl-2651	1361	23	opportunity	opportunity	NOUN
cjgl-2651	1361	24	to	to	PART
cjgl-2651	1361	25	defer	defer	VERB
cjgl-2651	1361	26	the	the	DET
cjgl-2651	1361	27	recognition	recognition	NOUN
cjgl-2651	1361	28	of	of	ADP
cjgl-2651	1361	29	income	income	NOUN
cjgl-2651	1361	30	and	and	CCONJ
cjgl-2651	1361	31	,	,	PUNCT
cjgl-2651	1361	32	eventually	eventually	ADV
cjgl-2651	1361	33	,	,	PUNCT
cjgl-2651	1361	34	to	to	PART
cjgl-2651	1361	35	convert	convert	VERB
cjgl-2651	1361	36	ordinary	ordinary	ADJ
cjgl-2651	1361	37	income	income	NOUN
cjgl-2651	1361	38	into	into	ADP
cjgl-2651	1361	39	long	long	ADJ
cjgl-2651	1361	40	-	-	PUNCT
cjgl-2651	1361	41	term	term	NOUN
cjgl-2651	1361	42	capital	capital	NOUN
cjgl-2651	1361	43	gain	gain	NOUN
cjgl-2651	1361	44	by	by	ADP
cjgl-2651	1361	45	exiting	exit	VERB
cjgl-2651	1361	46	the	the	DET
cjgl-2651	1361	47	offsetting	offset	VERB
cjgl-2651	1361	48	positions	position	NOUN
cjgl-2651	1361	49	in	in	ADP
cjgl-2651	1361	50	different	different	ADJ
cjgl-2651	1361	51	taxable	taxable	ADJ
cjgl-2651	1361	52	years	year	NOUN
cjgl-2651	1361	53	.	.	PUNCT
cjgl-2651	1362	1	267	267	NUM
cjgl-2651	1362	2	in	in	ADP
cjgl-2651	1362	3	determining	determine	VERB
cjgl-2651	1362	4	whether	whether	SCONJ
cjgl-2651	1362	5	the	the	DET
cjgl-2651	1362	6	taxpayer	taxpayer	NOUN
cjgl-2651	1362	7	has	have	AUX
cjgl-2651	1362	8	entered	enter	VERB
cjgl-2651	1362	9	into	into	ADP
cjgl-2651	1362	10	offsetting	offset	VERB
cjgl-2651	1362	11	positions	position	NOUN
cjgl-2651	1362	12	,	,	PUNCT
cjgl-2651	1362	13	the	the	DET
cjgl-2651	1362	14	263	263	NUM
cjgl-2651	1362	15	1.r.c	1.r.c	NUM
cjgl-2651	1362	16	.	.	PUNCT
cjgl-2651	1363	1	§	§	PROPN
cjgl-2651	1363	2	672(e	672(e	PROPN
cjgl-2651	1363	3	)	)	PUNCT
cjgl-2651	1363	4	;	;	PUNCT
cjgl-2651	1363	5	see	see	VERB
cjgl-2651	1363	6	robert	robert	PROPN
cjgl-2651	1363	7	t.	t.	PROPN
cjgl-2651	1363	8	danforth	danforth	PROPN
cjgl-2651	1363	9	et	et	PROPN
cjgl-2651	1363	10	al	al	PROPN
cjgl-2651	1363	11	.	.	PROPN
cjgl-2651	1363	12	,	,	PUNCT
cjgl-2651	1363	13	federal	federal	ADJ
cjgl-2651	1363	14	income	income	NOUN
cjgl-2651	1363	15	taxation	taxation	NOUN
cjgl-2651	1363	16	of	of	ADP
cjgl-2651	1363	17	estates	estate	NOUN
cjgl-2651	1363	18	and	and	CCONJ
cjgl-2651	1363	19	trusts	trust	VERB
cjgl-2651	1363	20	7.10	7.10	NUM
cjgl-2651	1363	21	(	(	PUNCT
cjgl-2651	1363	22	2010	2010	NUM
cjgl-2651	1363	23	)	)	PUNCT
cjgl-2651	1363	24	,	,	PUNCT
cjgl-2651	1363	25	available	available	ADJ
cjgl-2651	1363	26	at	at	ADP
cjgl-2651	1363	27	2000	2000	NUM
cjgl-2651	1363	28	wl	wl	NOUN
cjgl-2651	1363	29	1772582	1772582	NUM
cjgl-2651	1363	30	(	(	PUNCT
cjgl-2651	1363	31	explaining	explain	VERB
cjgl-2651	1363	32	the	the	DET
cjgl-2651	1363	33	impetus	impetus	NOUN
cjgl-2651	1363	34	for	for	ADP
cjgl-2651	1363	35	enacting	enact	VERB
cjgl-2651	1363	36	this	this	DET
cjgl-2651	1363	37	provision	provision	NOUN
cjgl-2651	1363	38	)	)	PUNCT
cjgl-2651	1363	39	.	.	PUNCT
cjgl-2651	1364	1	264	264	NUM
cjgl-2651	1364	2	treas	trea	NOUN
cjgl-2651	1364	3	.	.	PUNCT
cjgl-2651	1365	1	reg	reg	PROPN
cjgl-2651	1365	2	.	.	PUNCT
cjgl-2651	1366	1	§	§	PROPN
cjgl-2651	1366	2	1.671	1.671	NUM
cjgl-2651	1366	3	-	-	SYM
cjgl-2651	1366	4	4	4	NUM
cjgl-2651	1366	5	(	(	PUNCT
cjgl-2651	1366	6	as	as	SCONJ
cjgl-2651	1366	7	amended	amend	VERB
cjgl-2651	1366	8	in	in	ADP
cjgl-2651	1366	9	2006	2006	NUM
cjgl-2651	1366	10	):	):	PUNCT
cjgl-2651	1366	11	265	265	NUM
cjgl-2651	1366	12	i.r.c	i.r.c	NOUN
cjgl-2651	1366	13	.	.	PUNCT
cjgl-2651	1367	1	§	§	PROPN
cjgl-2651	1367	2	1014(e)(1)(b	1014(e)(1)(b	NUM
cjgl-2651	1367	3	)	)	PUNCT
cjgl-2651	1367	4	,	,	PUNCT
cjgl-2651	1367	5	(	(	PUNCT
cjgl-2651	1367	6	2)(b	2)(b	NUM
cjgl-2651	1367	7	)	)	PUNCT
cjgl-2651	1367	8	.	.	PUNCT
cjgl-2651	1368	1	266	266	NUM
cjgl-2651	1368	2	see	see	VERB
cjgl-2651	1368	3	i	i	PRON
cjgl-2651	1368	4	d.	d.	PROPN
cjgl-2651	1368	5	§	§	PROPN
cjgl-2651	1368	6	1092(c)(2)(a	1092(c)(2)(a	NUM
cjgl-2651	1368	7	)	)	PUNCT
cjgl-2651	1368	8	(	(	PUNCT
cjgl-2651	1368	9	defining	define	VERB
cjgl-2651	1368	10	"	"	PUNCT
cjgl-2651	1368	11	offsetting	offset	VERB
cjgl-2651	1368	12	"	"	PUNCT
cjgl-2651	1368	13	)	)	PUNCT
cjgl-2651	1368	14	,	,	PUNCT
cjgl-2651	1368	15	(	(	PUNCT
cjgl-2651	1368	16	d)(2	d)(2	X
cjgl-2651	1368	17	)	)	PUNCT
cjgl-2651	1368	18	(	(	PUNCT
cjgl-2651	1368	19	defining	define	VERB
cjgl-2651	1368	20	"	"	PUNCT
cjgl-2651	1368	21	position	position	NOUN
cjgl-2651	1368	22	"	"	PUNCT
cjgl-2651	1368	23	)	)	PUNCT
cjgl-2651	1368	24	.	.	PUNCT
cjgl-2651	1369	1	267	267	NUM
cjgl-2651	1369	2	see	see	VERB
cjgl-2651	1369	3	bittker	bittker	PROPN
cjgl-2651	1369	4	lokken	lokken	PROPN
cjgl-2651	1369	5	,	,	PUNCT
cjgl-2651	1369	6	supra	supra	PROPN
cjgl-2651	1369	7	note	note	NOUN
cjgl-2651	1369	8	123	123	NUM
cjgl-2651	1369	9	,	,	PUNCT
cjgl-2651	1369	10	57.6.1	57.6.1	NUM
cjgl-2651	1369	11	,	,	PUNCT
cjgl-2651	1369	12	-.6.6	-.6.6	PROPN
cjgl-2651	1369	13	,	,	PUNCT
cjgl-2651	1369	14	available	available	ADJ
cjgl-2651	1369	15	at	at	ADP
cjgl-2651	1369	16	1997	1997	NUM
cjgl-2651	1369	17	wl	wl	SYM
cjgl-2651	1369	18	439783	439783	NUM
cjgl-2651	1369	19	(	(	PUNCT
cjgl-2651	1369	20	describing	describe	VERB
cjgl-2651	1369	21	how	how	SCONJ
cjgl-2651	1369	22	the	the	DET
cjgl-2651	1369	23	widespread	widespread	ADJ
cjgl-2651	1369	24	promotion	promotion	NOUN
cjgl-2651	1369	25	of	of	ADP
cjgl-2651	1369	26	straddles	straddle	NOUN
cjgl-2651	1369	27	as	as	ADP
cjgl-2651	1369	28	a	a	DET
cjgl-2651	1369	29	form	form	NOUN
cjgl-2651	1369	30	of	of	ADP
cjgl-2651	1369	31	tax	tax	NOUN
cjgl-2651	1369	32	shelter	shelter	NOUN
cjgl-2651	1369	33	led	lead	VERB
cjgl-2651	1369	34	to	to	ADP
cjgl-2651	1369	35	the	the	DET
cjgl-2651	1369	36	enactment	enactment	NOUN
cjgl-2651	1369	37	of	of	ADP
cjgl-2651	1369	38	these	these	DET
cjgl-2651	1369	39	loss	loss	NOUN
cjgl-2651	1369	40	deferral	deferral	ADJ
cjgl-2651	1369	41	rules	rule	NOUN
cjgl-2651	1369	42	)	)	PUNCT
cjgl-2651	1369	43	.	.	PUNCT
cjgl-2651	1370	1	columbia	columbia	PROPN
cjgl-2651	1370	2	journal	journal	PROPN
cjgl-2651	1370	3	of	of	ADP
cjgl-2651	1370	4	gender	gender	NOUN
cjgl-2651	1370	5	and	and	CCONJ
cjgl-2651	1370	6	law	law	NOUN
cjgl-2651	1370	7	taxpayer	taxpayer	NOUN
cjgl-2651	1370	8	is	be	AUX
cjgl-2651	1370	9	treated	treat	VERB
cjgl-2651	1370	10	as	as	ADP
cjgl-2651	1370	11	holding	hold	VERB
cjgl-2651	1370	12	any	any	DET
cjgl-2651	1370	13	position	position	NOUN
cjgl-2651	1370	14	in	in	ADP
cjgl-2651	1370	15	property	property	NOUN
cjgl-2651	1370	16	that	that	PRON
cjgl-2651	1370	17	is	be	AUX
cjgl-2651	1370	18	held	hold	VERB
cjgl-2651	1370	19	by	by	ADP
cjgl-2651	1370	20	the	the	DET
cjgl-2651	1370	21	taxpayer	taxpayer	NOUN
cjgl-2651	1370	22	's	's	PART
cjgl-2651	1370	23	spouse	spouse	NOUN
cjgl-2651	1370	24	.	.	PUNCT
cjgl-2651	1371	1	268	268	NUM
cjgl-2651	1371	2	to	to	PART
cjgl-2651	1371	3	facilitate	facilitate	VERB
cjgl-2651	1371	4	the	the	DET
cjgl-2651	1371	5	enforcement	enforcement	NOUN
cjgl-2651	1371	6	of	of	ADP
cjgl-2651	1371	7	these	these	DET
cjgl-2651	1371	8	antiabuse	antiabuse	ADJ
cjgl-2651	1371	9	rules	rule	NOUN
cjgl-2651	1371	10	,	,	PUNCT
cjgl-2651	1371	11	taxpayers	taxpayer	NOUN
cjgl-2651	1371	12	are	be	AUX
cjgl-2651	1371	13	required	require	VERB
cjgl-2651	1371	14	to	to	PART
cjgl-2651	1371	15	identify	identify	VERB
cjgl-2651	1371	16	any	any	DET
cjgl-2651	1371	17	unrecognized	unrecognized	ADJ
cjgl-2651	1371	18	gain	gain	NOUN
cjgl-2651	1371	19	from	from	ADP
cjgl-2651	1371	20	positions	position	NOUN
cjgl-2651	1371	21	held	hold	VERB
cjgl-2651	1371	22	on	on	ADP
cjgl-2651	1371	23	the	the	DET
cjgl-2651	1371	24	last	last	ADJ
cjgl-2651	1371	25	day	day	NOUN
cjgl-2651	1371	26	of	of	ADP
cjgl-2651	1371	27	the	the	DET
cjgl-2651	1371	28	taxable	taxable	ADJ
cjgl-2651	1371	29	year	year	NOUN
cjgl-2651	1371	30	,	,	PUNCT
cjgl-2651	1371	31	provided	provide	VERB
cjgl-2651	1371	32	that	that	SCONJ
cjgl-2651	1371	33	the	the	DET
cjgl-2651	1371	34	taxpayer	taxpayer	NOUN
cjgl-2651	1371	35	has	have	AUX
cjgl-2651	1371	36	a	a	DET
cjgl-2651	1371	37	recognized	recognize	VERB
cjgl-2651	1371	38	loss	loss	NOUN
cjgl-2651	1371	39	on	on	ADP
cjgl-2651	1371	40	a	a	DET
cjgl-2651	1371	41	position	position	NOUN
cjgl-2651	1371	42	during	during	ADP
cjgl-2651	1371	43	the	the	DET
cjgl-2651	1371	44	taxable	taxable	ADJ
cjgl-2651	1371	45	year	year	NOUN
cjgl-2651	1371	46	.	.	PUNCT
cjgl-2651	1372	1	269	269	NUM
cjgl-2651	1372	2	though	though	SCONJ
cjgl-2651	1372	3	the	the	DET
cjgl-2651	1372	4	instructions	instruction	NOUN
cjgl-2651	1372	5	to	to	ADP
cjgl-2651	1372	6	the	the	DET
cjgl-2651	1372	7	relevant	relevant	ADJ
cjgl-2651	1372	8	tax	tax	NOUN
cjgl-2651	1372	9	form	form	NOUN
cjgl-2651	1372	10	admonish	admonish	VERB
cjgl-2651	1372	11	taxpayers	taxpayer	NOUN
cjgl-2651	1372	12	to	to	PART
cjgl-2651	1372	13	report	report	VERB
cjgl-2651	1372	14	both	both	DET
cjgl-2651	1372	15	positions	position	NOUN
cjgl-2651	1372	16	that	that	SCONJ
cjgl-2651	1372	17	they	they	PRON
cjgl-2651	1372	18	hold	hold	VERB
cjgl-2651	1372	19	as	as	ADV
cjgl-2651	1372	20	well	well	ADV
cjgl-2651	1372	21	as	as	ADP
cjgl-2651	1372	22	positions	position	NOUN
cjgl-2651	1372	23	that	that	PRON
cjgl-2651	1372	24	related	related	ADJ
cjgl-2651	1372	25	persons	person	NOUN
cjgl-2651	1372	26	hold	hold	VERB
cjgl-2651	1372	27	,	,	PUNCT
cjgl-2651	1372	28	the	the	DET
cjgl-2651	1372	29	form	form	NOUN
cjgl-2651	1372	30	requires	require	VERB
cjgl-2651	1372	31	no	no	DET
cjgl-2651	1372	32	disclosure	disclosure	NOUN
cjgl-2651	1372	33	of	of	ADP
cjgl-2651	1372	34	whether	whether	SCONJ
cjgl-2651	1372	35	a	a	DET
cjgl-2651	1372	36	position	position	NOUN
cjgl-2651	1372	37	is	be	AUX
cjgl-2651	1372	38	held	hold	VERB
cjgl-2651	1372	39	by	by	ADP
cjgl-2651	1372	40	the	the	DET
cjgl-2651	1372	41	taxpayer	taxpayer	NOUN
cjgl-2651	1372	42	or	or	CCONJ
cjgl-2651	1372	43	by	by	ADP
cjgl-2651	1372	44	.	.	PUNCT
cjgl-2651	1373	1	a	a	DET
cjgl-2651	1373	2	related	related	ADJ
cjgl-2651	1373	3	person	person	NOUN
cjgl-2651	1373	4	(	(	PUNCT
cjgl-2651	1373	5	here	here	ADV
cjgl-2651	1373	6	,	,	PUNCT
cjgl-2651	1373	7	the	the	DET
cjgl-2651	1373	8	taxpayer	taxpayer	NOUN
cjgl-2651	1373	9	's	's	PART
cjgl-2651	1373	10	spouse	spouse	NOUN
cjgl-2651	1373	11	)	)	PUNCT
cjgl-2651	1373	12	.	.	PUNCT
cjgl-2651	1374	1	270	270	NUM
cjgl-2651	1374	2	similarly	similarly	ADV
cjgl-2651	1374	3	,	,	PUNCT
cjgl-2651	1374	4	for	for	ADP
cjgl-2651	1374	5	purposes	purpose	NOUN
cjgl-2651	1374	6	of	of	ADP
cjgl-2651	1374	7	the	the	DET
cjgl-2651	1374	8	portions	portion	NOUN
cjgl-2651	1374	9	of	of	ADP
cjgl-2651	1374	10	§	§	PROPN
cjgl-2651	1374	11	1233	1233	NUM
cjgl-2651	1374	12	that	that	PRON
cjgl-2651	1374	13	address	address	VERB
cjgl-2651	1374	14	the	the	DET
cjgl-2651	1374	15	consequences	consequence	NOUN
cjgl-2651	1374	16	of	of	ADP
cjgl-2651	1374	17	tax	tax	NOUN
cjgl-2651	1374	18	-	-	PUNCT
cjgl-2651	1374	19	oriented	orient	VERB
cjgl-2651	1374	20	short	short	ADJ
cjgl-2651	1374	21	sales	sale	NOUN
cjgl-2651	1374	22	of	of	ADP
cjgl-2651	1374	23	property	property	NOUN
cjgl-2651	1374	24	,	,	PUNCT
cjgl-2651	1374	25	a	a	DET
cjgl-2651	1374	26	husband	husband	NOUN
cjgl-2651	1374	27	and	and	CCONJ
cjgl-2651	1374	28	wife	wife	NOUN
cjgl-2651	1374	29	are	be	AUX
cjgl-2651	1374	30	treated	treat	VERB
cjgl-2651	1374	31	as	as	ADP
cjgl-2651	1374	32	a	a	DET
cjgl-2651	1374	33	single	single	ADJ
cjgl-2651	1374	34	taxpayer	taxpayer	NOUN
cjgl-2651	1374	35	,	,	PUNCT
cjgl-2651	1374	36	meaning	mean	VERB
cjgl-2651	1374	37	that	that	SCONJ
cjgl-2651	1374	38	their	their	PRON
cjgl-2651	1374	39	short	short	ADJ
cjgl-2651	1374	40	sales	sale	NOUN
cjgl-2651	1374	41	and	and	CCONJ
cjgl-2651	1374	42	holdings	holding	NOUN
cjgl-2651	1374	43	of	of	ADP
cjgl-2651	1374	44	substantially	substantially	ADV
cjgl-2651	1374	45	identical	identical	ADJ
cjgl-2651	1374	46	property	property	NOUN
cjgl-2651	1374	47	are	be	AUX
cjgl-2651	1374	48	considered	consider	VERB
cjgl-2651	1374	49	together	together	ADV
cjgl-2651	1374	50	in	in	ADP
cjgl-2651	1374	51	applying	apply	VERB
cjgl-2651	1374	52	these	these	DET
cjgl-2651	1374	53	antiabuse	antiabuse	ADJ
cjgl-2651	1374	54	rules.2	rules.2	NOUN
cjgl-2651	1374	55	71	71	NUM
cjgl-2651	1374	56	again	again	ADV
cjgl-2651	1374	57	,	,	PUNCT
cjgl-2651	1374	58	however	however	ADV
cjgl-2651	1374	59	,	,	PUNCT
cjgl-2651	1374	60	no	no	DET
cjgl-2651	1374	61	reporting	reporting	NOUN
cjgl-2651	1374	62	of	of	ADP
cjgl-2651	1374	63	the	the	DET
cjgl-2651	1374	64	attribution	attribution	NOUN
cjgl-2651	1374	65	of	of	ADP
cjgl-2651	1374	66	property	property	NOUN
cjgl-2651	1374	67	from	from	ADP
cjgl-2651	1374	68	one	one	NUM
cjgl-2651	1374	69	spouse	spouse	NOUN
cjgl-2651	1374	70	to	to	ADP
cjgl-2651	1374	71	the	the	DET
cjgl-2651	1374	72	other	other	ADJ
cjgl-2651	1374	73	is	be	AUX
cjgl-2651	1374	74	required	require	VERB
cjgl-2651	1374	75	.	.	PUNCT
cjgl-2651	1375	1	272	272	NUM
cjgl-2651	1375	2	the	the	DET
cjgl-2651	1375	3	original	original	ADJ
cjgl-2651	1375	4	issue	issue	NOUN
cjgl-2651	1375	5	discount	discount	NOUN
cjgl-2651	1375	6	rules	rule	NOUN
cjgl-2651	1375	7	,	,	PUNCT
cjgl-2651	1375	8	which	which	PRON
cjgl-2651	1375	9	identify	identify	VERB
cjgl-2651	1375	10	and	and	CCONJ
cjgl-2651	1375	11	determine	determine	VERB
cjgl-2651	1375	12	the	the	DET
cjgl-2651	1375	13	timing	timing	NOUN
cjgl-2651	1375	14	of	of	ADP
cjgl-2651	1375	15	the	the	DET
cjgl-2651	1375	16	interest	interest	NOUN
cjgl-2651	1375	17	component	component	NOUN
cjgl-2651	1375	18	in	in	ADP
cjgl-2651	1375	19	lending	lending	NOUN
cjgl-2651	1375	20	transactions	transaction	NOUN
cjgl-2651	1375	21	,	,	PUNCT
cjgl-2651	1375	22	contain	contain	VERB
cjgl-2651	1375	23	an	an	DET
cjgl-2651	1375	24	exemption	exemption	NOUN
cjgl-2651	1375	25	for	for	ADP
cjgl-2651	1375	26	loans	loan	NOUN
cjgl-2651	1375	27	under	under	ADP
cjgl-2651	1375	28	s10,000	s10,000	NOUN
cjgl-2651	1375	29	between	between	ADP
cjgl-2651	1375	30	natural	natural	ADJ
cjgl-2651	1375	31	persons	person	NOUN
cjgl-2651	1375	32	.	.	PUNCT
cjgl-2651	1376	1	273	273	NUM
cjgl-2651	1376	2	for	for	ADP
cjgl-2651	1376	3	purposes	purpose	NOUN
cjgl-2651	1376	4	of	of	ADP
cjgl-2651	1376	5	determining	determine	VERB
cjgl-2651	1376	6	whether	whether	SCONJ
cjgl-2651	1376	7	their	their	PRON
cjgl-2651	1376	8	loans	loan	NOUN
cjgl-2651	1376	9	exceed	exceed	VERB
cjgl-2651	1376	10	the	the	DET
cjgl-2651	1376	11	$	$	SYM
cjgl-2651	1376	12	10,000	10,000	NUM
cjgl-2651	1376	13	threshold	threshold	NOUN
cjgl-2651	1376	14	,	,	PUNCT
cjgl-2651	1376	15	a	a	DET
cjgl-2651	1376	16	husband	husband	NOUN
cjgl-2651	1376	17	and	and	CCONJ
cjgl-2651	1376	18	wife	wife	NOUN
cjgl-2651	1376	19	are	be	AUX
cjgl-2651	1376	20	treated	treat	VERB
cjgl-2651	1376	21	as	as	ADP
cjgl-2651	1376	22	one	one	NUM
cjgl-2651	1376	23	person	person	NOUN
cjgl-2651	1376	24	,	,	PUNCT
cjgl-2651	1376	25	which	which	PRON
cjgl-2651	1376	26	means	mean	VERB
cjgl-2651	1376	27	that	that	SCONJ
cjgl-2651	1376	28	all	all	DET
cjgl-2651	1376	29	loans	loan	NOUN
cjgl-2651	1376	30	made	make	VERB
cjgl-2651	1376	31	by	by	ADP
cjgl-2651	1376	32	them	they	PRON
cjgl-2651	1376	33	to	to	ADP
cjgl-2651	1376	34	the	the	DET
cjgl-2651	1376	35	same	same	ADJ
cjgl-2651	1376	36	person	person	NOUN
cjgl-2651	1376	37	must	must	AUX
cjgl-2651	1376	38	be	be	AUX
cjgl-2651	1376	39	consolidated	consolidate	VERB
cjgl-2651	1376	40	.	.	PUNCT
cjgl-2651	1377	1	274	274	NUM
cjgl-2651	1377	2	though	though	SCONJ
cjgl-2651	1377	3	the	the	DET
cjgl-2651	1377	4	statutory	statutory	ADJ
cjgl-2651	1377	5	language	language	NOUN
cjgl-2651	1377	6	is	be	AUX
cjgl-2651	1377	7	susceptible	susceptible	ADJ
cjgl-2651	1377	8	of	of	ADP
cjgl-2651	1377	9	a	a	DET
cjgl-2651	1377	10	broader	broad	ADJ
cjgl-2651	1377	11	interpretation	interpretation	NOUN
cjgl-2651	1378	1	,	,	PUNCT
cjgl-2651	1378	2	the	the	DET
cjgl-2651	1378	3	regulations	regulation	NOUN
cjgl-2651	1378	4	clarify	clarify	VERB
cjgl-2651	1378	5	that	that	SCONJ
cjgl-2651	1378	6	a	a	DET
cjgl-2651	1378	7	husband	husband	NOUN
cjgl-2651	1378	8	and	and	CCONJ
cjgl-2651	1378	9	wife	wife	NOUN
cjgl-2651	1378	10	are	be	AUX
cjgl-2651	1378	11	not	not	PART
cjgl-2651	1378	12	treated	treat	VERB
cjgl-2651	1378	13	as	as	ADP
cjgl-2651	1378	14	one	one	NUM
cjgl-2651	1378	15	268	268	NUM
cjgl-2651	1378	16	i.r.c	i.r.c	NOUN
cjgl-2651	1378	17	.	.	PUNCT
cjgl-2651	1379	1	§	§	PROPN
cjgl-2651	1379	2	1092(d)(4)(a)-(b)(i	1092(d)(4)(a)-(b)(i	NUM
cjgl-2651	1379	3	)	)	PUNCT
cjgl-2651	1379	4	.	.	PUNCT
cjgl-2651	1380	1	269	269	NUM
cjgl-2651	1381	1	i	i	PRON
cjgl-2651	1381	2	d.	d.	PROPN
cjgl-2651	1381	3	§	§	PROPN
cjgl-2651	1381	4	1092(a)(3)(c	1092(a)(3)(c	PROPN
cjgl-2651	1381	5	)	)	PUNCT
cjgl-2651	1381	6	;	;	PUNCT
cjgl-2651	1381	7	i.r.s	i.r.s	PROPN
cjgl-2651	1381	8	.	.	PUNCT
cjgl-2651	1382	1	form	form	NOUN
cjgl-2651	1382	2	6781	6781	NUM
cjgl-2651	1382	3	:	:	PUNCT
cjgl-2651	1383	1	gains	gain	NOUN
cjgl-2651	1383	2	and	and	CCONJ
cjgl-2651	1383	3	losses	loss	NOUN
cjgl-2651	1383	4	from	from	ADP
cjgl-2651	1383	5	section	section	NOUN
cjgl-2651	1383	6	1256	1256	NUM
cjgl-2651	1383	7	contracts	contract	NOUN
cjgl-2651	1383	8	and	and	CCONJ
cjgl-2651	1383	9	straddles	straddle	NOUN
cjgl-2651	1383	10	,	,	PUNCT
cjgl-2651	1383	11	at	at	ADP
cjgl-2651	1383	12	i	i	PRON
cjgl-2651	1383	13	pt	pt	PROPN
cjgl-2651	1383	14	.	.	PROPN
cjgl-2651	1383	15	111	111	NUM
cjgl-2651	1383	16	(	(	PUNCT
cjgl-2651	1383	17	2009	2009	NUM
cjgl-2651	1383	18	)	)	PUNCT
cjgl-2651	1383	19	;	;	PUNCT
cjgl-2651	1383	20	i	i	PRON
cjgl-2651	1383	21	d.	d.	PROPN
cjgl-2651	1383	22	at	at	ADP
cjgl-2651	1383	23	4	4	NUM
cjgl-2651	1383	24	.	.	NOUN
cjgl-2651	1383	25	270	270	NUM
cjgl-2651	1383	26	form	form	NOUN
cjgl-2651	1383	27	6781	6781	NUM
cjgl-2651	1383	28	,	,	PUNCT
cjgl-2651	1383	29	supra	supra	PROPN
cjgl-2651	1383	30	note	note	PROPN
cjgl-2651	1383	31	269	269	NUM
cjgl-2651	1383	32	,	,	PUNCT
cjgl-2651	1383	33	at	at	ADP
cjgl-2651	1383	34	i	i	PRON
cjgl-2651	1383	35	pt	pt	PROPN
cjgl-2651	1383	36	.	.	PROPN
cjgl-2651	1383	37	111	111	NUM
cjgl-2651	1383	38	(	(	PUNCT
cjgl-2651	1383	39	2009	2009	NUM
cjgl-2651	1383	40	)	)	PUNCT
cjgl-2651	1383	41	.	.	PUNCT
cjgl-2651	1384	1	271	271	NUM
cjgl-2651	1384	2	i.r.c	i.r.c	NOUN
cjgl-2651	1384	3	.	.	PUNCT
cjgl-2651	1385	1	§	§	PROPN
cjgl-2651	1385	2	1233(c)(2)(c	1233(c)(2)(c	NUM
cjgl-2651	1385	3	)	)	PUNCT
cjgl-2651	1385	4	;	;	PUNCT
cjgl-2651	1386	1	treas	treas	PROPN
cjgl-2651	1386	2	.	.	PUNCT
cjgl-2651	1387	1	reg	reg	PROPN
cjgl-2651	1387	2	.	.	PUNCT
cjgl-2651	1388	1	§	§	PROPN
cjgl-2651	1388	2	1.1233	1.1233	NUM
cjgl-2651	1388	3	-	-	SYM
cjgl-2651	1388	4	1(d)(3	1(d)(3	NUM
cjgl-2651	1388	5	)	)	PUNCT
cjgl-2651	1388	6	(	(	PUNCT
cjgl-2651	1388	7	as	as	SCONJ
cjgl-2651	1388	8	amended	amend	VERB
cjgl-2651	1388	9	in	in	ADP
cjgl-2651	1388	10	1980	1980	NUM
cjgl-2651	1388	11	)	)	PUNCT
cjgl-2651	1388	12	.	.	PUNCT
cjgl-2651	1389	1	272	272	NUM
cjgl-2651	1389	2	see	see	VERB
cjgl-2651	1389	3	scheduled	scheduled	ADJ
cjgl-2651	1389	4	instructions	instruction	NOUN
cjgl-2651	1389	5	,	,	PUNCT
cjgl-2651	1389	6	supra	supra	PROPN
cjgl-2651	1389	7	note	note	NOUN
cjgl-2651	1389	8	173	173	NUM
cjgl-2651	1389	9	,	,	PUNCT
cjgl-2651	1389	10	at	at	ADP
cjgl-2651	1389	11	d-4	d-4	NOUN
cjgl-2651	1389	12	(	(	PUNCT
cjgl-2651	1389	13	making	make	VERB
cjgl-2651	1389	14	no	no	DET
cjgl-2651	1389	15	mention	mention	NOUN
cjgl-2651	1389	16	of	of	ADP
cjgl-2651	1389	17	reporting	reporting	NOUN
cjgl-2651	1389	18	requirements	requirement	NOUN
cjgl-2651	1389	19	)	)	PUNCT
cjgl-2651	1389	20	.	.	PUNCT
cjgl-2651	1390	1	273	273	NUM
cjgl-2651	1390	2	i.r.c	i.r.c	NOUN
cjgl-2651	1390	3	.	.	PUNCT
cjgl-2651	1391	1	§	§	PROPN
cjgl-2651	1391	2	1272(a)(2)(e	1272(a)(2)(e	NUM
cjgl-2651	1391	3	)	)	PUNCT
cjgl-2651	1391	4	.	.	PUNCT
cjgl-2651	1392	1	274	274	NUM
cjgl-2651	1392	2	i	i	PRON
cjgl-2651	1392	3	d.	d.	PROPN
cjgl-2651	1392	4	§	§	PROPN
cjgl-2651	1392	5	1272(a)(2)(e)(iii	1272(a)(2)(e)(iii	PROPN
cjgl-2651	1392	6	)	)	PUNCT
cjgl-2651	1392	7	.	.	PUNCT
cjgl-2651	1393	1	22.2	22.2	NUM
cjgl-2651	1393	2	columbia	columbia	PROPN
cjgl-2651	1393	3	journal	journal	NOUN
cjgl-2651	1393	4	of	of	ADP
cjgl-2651	1393	5	gender	gender	NOUN
cjgl-2651	1393	6	and	and	CCONJ
cjgl-2651	1393	7	law	law	NOUN
cjgl-2651	1393	8	person	person	NOUN
cjgl-2651	1393	9	with	with	ADP
cjgl-2651	1393	10	regard	regard	NOUN
cjgl-2651	1393	11	to	to	ADP
cjgl-2651	1393	12	loans	loan	NOUN
cjgl-2651	1393	13	that	that	SCONJ
cjgl-2651	1393	14	they	they	PRON
cjgl-2651	1393	15	make	make	VERB
cjgl-2651	1393	16	to	to	ADP
cjgl-2651	1393	17	each	each	DET
cjgl-2651	1393	18	other	other	ADJ
cjgl-2651	1393	19	;	;	PUNCT
cjgl-2651	1393	20	in	in	ADP
cjgl-2651	1393	21	other	other	ADJ
cjgl-2651	1393	22	words	word	NOUN
cjgl-2651	1393	23	,	,	PUNCT
cjgl-2651	1393	24	loans	loan	NOUN
cjgl-2651	1393	25	between	between	ADP
cjgl-2651	1393	26	a	a	DET
cjgl-2651	1393	27	husband	husband	NOUN
cjgl-2651	1393	28	and	and	CCONJ
cjgl-2651	1393	29	wife	wife	NOUN
cjgl-2651	1393	30	are	be	AUX
cjgl-2651	1393	31	not	not	PART
cjgl-2651	1393	32	disregarded	disregard	VERB
cjgl-2651	1393	33	for	for	ADP
cjgl-2651	1393	34	this	this	DET
cjgl-2651	1393	35	purpose	purpose	NOUN
cjgl-2651	1393	36	and	and	CCONJ
cjgl-2651	1393	37	those	those	DET
cjgl-2651	1393	38	loans	loan	NOUN
cjgl-2651	1393	39	must	must	AUX
cjgl-2651	1393	40	also	also	ADV
cjgl-2651	1393	41	not	not	PART
cjgl-2651	1393	42	exceed	exceed	VERB
cjgl-2651	1393	43	the	the	DET
cjgl-2651	1393	44	$	$	SYM
cjgl-2651	1393	45	10,000	10,000	NUM
cjgl-2651	1393	46	threshold	threshold	NOUN
cjgl-2651	1393	47	to	to	PART
cjgl-2651	1393	48	qualify	qualify	VERB
cjgl-2651	1393	49	for	for	ADP
cjgl-2651	1393	50	this	this	DET
cjgl-2651	1393	51	exemption	exemption	NOUN
cjgl-2651	1393	52	.	.	PUNCT
cjgl-2651	1394	1	275	275	NUM
cjgl-2651	1394	2	notably	notably	ADV
cjgl-2651	1394	3	,	,	PUNCT
cjgl-2651	1394	4	interest	interest	NOUN
cjgl-2651	1394	5	and	and	CCONJ
cjgl-2651	1394	6	original	original	ADJ
cjgl-2651	1394	7	issue	issue	NOUN
cjgl-2651	1394	8	discount	discount	NOUN
cjgl-2651	1394	9	on	on	ADP
cjgl-2651	1394	10	a	a	DET
cjgl-2651	1394	11	debt	debt	NOUN
cjgl-2651	1394	12	issued	issue	VERB
cjgl-2651	1394	13	by	by	ADP
cjgl-2651	1394	14	a	a	DET
cjgl-2651	1394	15	natural	natural	ADJ
cjgl-2651	1394	16	person	person	NOUN
cjgl-2651	1394	17	are	be	AUX
cjgl-2651	1394	18	exempt	exempt	ADJ
cjgl-2651	1394	19	from	from	ADP
cjgl-2651	1394	20	information	information	NOUN
cjgl-2651	1394	21	reporting.276	reporting.276	PROPN
cjgl-2651	1394	22	c.	c.	PROPN
cjgl-2651	1394	23	recapitulation	recapitulation	NOUN
cjgl-2651	1394	24	the	the	DET
cjgl-2651	1394	25	picture	picture	NOUN
cjgl-2651	1394	26	painted	paint	VERB
cjgl-2651	1394	27	by	by	ADP
cjgl-2651	1394	28	the	the	DET
cjgl-2651	1394	29	attribution	attribution	NOUN
cjgl-2651	1394	30	rules	rule	NOUN
cjgl-2651	1394	31	is	be	AUX
cjgl-2651	1394	32	something	something	PRON
cjgl-2651	1394	33	of	of	ADP
cjgl-2651	1394	34	a	a	DET
cjgl-2651	1394	35	mirror	mirror	NOUN
cjgl-2651	1394	36	image	image	NOUN
cjgl-2651	1394	37	of	of	ADP
cjgl-2651	1394	38	the	the	DET
cjgl-2651	1394	39	picture	picture	NOUN
cjgl-2651	1394	40	painted	paint	VERB
cjgl-2651	1394	41	by	by	ADP
cjgl-2651	1394	42	the	the	DET
cjgl-2651	1394	43	provisions	provision	NOUN
cjgl-2651	1394	44	discussed	discuss	VERB
cjgl-2651	1394	45	in	in	ADP
cjgl-2651	1394	46	part	part	NOUN
cjgl-2651	1394	47	11	11	NUM
cjgl-2651	1394	48	of	of	ADP
cjgl-2651	1394	49	this	this	DET
cjgl-2651	1394	50	article	article	NOUN
cjgl-2651	1394	51	.	.	PUNCT
cjgl-2651	1395	1	far	far	ADV
cjgl-2651	1395	2	from	from	ADP
cjgl-2651	1395	3	adopting	adopt	VERB
cjgl-2651	1395	4	a	a	DET
cjgl-2651	1395	5	baseline	baseline	NOUN
cjgl-2651	1395	6	of	of	ADP
cjgl-2651	1395	7	identification	identification	NOUN
cjgl-2651	1395	8	and	and	CCONJ
cjgl-2651	1395	9	documentation	documentation	NOUN
cjgl-2651	1395	10	,	,	PUNCT
cjgl-2651	1395	11	the	the	DET
cjgl-2651	1395	12	provisions	provision	NOUN
cjgl-2651	1395	13	incorporating	incorporate	VERB
cjgl-2651	1395	14	the	the	DET
cjgl-2651	1395	15	§	§	PROPN
cjgl-2651	1395	16	267	267	NUM
cjgl-2651	1395	17	or	or	CCONJ
cjgl-2651	1395	18	§	§	PROPN
cjgl-2651	1395	19	318	318	NUM
cjgl-2651	1395	20	attribution	attribution	NOUN
cjgl-2651	1395	21	rules	rule	NOUN
cjgl-2651	1395	22	largely	largely	ADV
cjgl-2651	1395	23	eschew	eschew	VERB
cjgl-2651	1395	24	identification	identification	NOUN
cjgl-2651	1395	25	and	and	CCONJ
cjgl-2651	1395	26	documentation	documentation	NOUN
cjgl-2651	1395	27	of	of	ADP
cjgl-2651	1395	28	the	the	DET
cjgl-2651	1395	29	familial	familial	ADJ
cjgl-2651	1395	30	relationships	relationship	NOUN
cjgl-2651	1395	31	that	that	PRON
cjgl-2651	1395	32	trigger	trigger	VERB
cjgl-2651	1395	33	their	their	PRON
cjgl-2651	1395	34	application	application	NOUN
cjgl-2651	1395	35	.	.	PUNCT
cjgl-2651	1396	1	only	only	ADV
cjgl-2651	1396	2	a	a	DET
cjgl-2651	1396	3	relative	relative	ADJ
cjgl-2651	1396	4	handful	handful	NOUN
cjgl-2651	1396	5	of	of	ADP
cjgl-2651	1396	6	the	the	DET
cjgl-2651	1396	7	provisions	provision	NOUN
cjgl-2651	1396	8	incorporating	incorporate	VERB
cjgl-2651	1396	9	the	the	DET
cjgl-2651	1396	10	§	§	PROPN
cjgl-2651	1396	11	267	267	NUM
cjgl-2651	1396	12	or	or	CCONJ
cjgl-2651	1396	13	§	§	PROPN
cjgl-2651	1396	14	318	318	NUM
cjgl-2651	1396	15	attribution	attribution	NOUN
cjgl-2651	1396	16	rules	rule	NOUN
cjgl-2651	1396	17	impose	impose	VERB
cjgl-2651	1396	18	any	any	DET
cjgl-2651	1396	19	sort	sort	NOUN
cjgl-2651	1396	20	of	of	ADP
cjgl-2651	1396	21	identification	identification	NOUN
cjgl-2651	1396	22	or	or	CCONJ
cjgl-2651	1396	23	documentation	documentation	NOUN
cjgl-2651	1396	24	requirement	requirement	NOUN
cjgl-2651	1396	25	.	.	PUNCT
cjgl-2651	1397	1	the	the	DET
cjgl-2651	1397	2	small	small	ADJ
cjgl-2651	1397	3	number	number	NOUN
cjgl-2651	1397	4	of	of	ADP
cjgl-2651	1397	5	other	other	ADJ
cjgl-2651	1397	6	attribution	attribution	NOUN
cjgl-2651	1397	7	rules	rule	NOUN
cjgl-2651	1397	8	in	in	ADP
cjgl-2651	1397	9	the	the	DET
cjgl-2651	1397	10	code	code	NOUN
cjgl-2651	1397	11	-	-	PUNCT
cjgl-2651	1397	12	some	some	PRON
cjgl-2651	1397	13	of	of	ADP
cjgl-2651	1397	14	which	which	PRON
cjgl-2651	1397	15	embrace	embrace	VERB
cjgl-2651	1397	16	identification	identification	NOUN
cjgl-2651	1397	17	and	and	CCONJ
cjgl-2651	1397	18	documentation	documentation	NOUN
cjgl-2651	1397	19	requirements	requirement	NOUN
cjgl-2651	1397	20	and	and	CCONJ
cjgl-2651	1397	21	others	other	NOUN
cjgl-2651	1397	22	of	of	ADP
cjgl-2651	1397	23	which	which	PRON
cjgl-2651	1397	24	do	do	AUX
cjgl-2651	1397	25	not	not	PART
cjgl-2651	1397	26	-	-	PUNCT
cjgl-2651	1397	27	echo	echo	VERB
cjgl-2651	1397	28	the	the	DET
cjgl-2651	1397	29	haphazard	haphazard	ADJ
cjgl-2651	1397	30	,	,	PUNCT
cjgl-2651	1397	31	uncoordinated	uncoordinated	ADJ
cjgl-2651	1397	32	quality	quality	NOUN
cjgl-2651	1397	33	of	of	ADP
cjgl-2651	1397	34	the	the	DET
cjgl-2651	1397	35	family	family	NOUN
cjgl-2651	1397	36	tax	tax	NOUN
cjgl-2651	1397	37	provisions	provision	NOUN
cjgl-2651	1397	38	discussed	discuss	VERB
cjgl-2651	1397	39	in	in	ADP
cjgl-2651	1397	40	part	part	NOUN
cjgl-2651	1397	41	11	11	NUM
cjgl-2651	1397	42	.	.	PUNCT
cjgl-2651	1398	1	thus	thus	ADV
cjgl-2651	1398	2	,	,	PUNCT
cjgl-2651	1398	3	the	the	DET
cjgl-2651	1398	4	picture	picture	NOUN
cjgl-2651	1398	5	painted	paint	VERB
cjgl-2651	1398	6	by	by	ADP
cjgl-2651	1398	7	the	the	DET
cjgl-2651	1398	8	attribution	attribution	NOUN
cjgl-2651	1398	9	rules	rule	NOUN
cjgl-2651	1398	10	only	only	ADV
cjgl-2651	1398	11	lends	lend	VERB
cjgl-2651	1398	12	further	further	ADJ
cjgl-2651	1398	13	support	support	NOUN
cjgl-2651	1398	14	for	for	ADP
cjgl-2651	1398	15	the	the	DET
cjgl-2651	1398	16	notion	notion	NOUN
cjgl-2651	1398	17	that	that	SCONJ
cjgl-2651	1398	18	the	the	DET
cjgl-2651	1398	19	interconnecting	interconnect	VERB
cjgl-2651	1398	20	lines	line	NOUN
cjgl-2651	1398	21	of	of	ADP
cjgl-2651	1398	22	subordination	subordination	NOUN
cjgl-2651	1398	23	that	that	PRON
cjgl-2651	1398	24	we	we	PRON
cjgl-2651	1398	25	will	will	AUX
cjgl-2651	1398	26	trace	trace	VERB
cjgl-2651	1398	27	next	next	ADV
cjgl-2651	1398	28	are	be	AUX
cjgl-2651	1398	29	the	the	DET
cjgl-2651	1398	30	product	product	NOUN
cjgl-2651	1398	31	of	of	ADP
cjgl-2651	1398	32	endemic	endemic	ADJ
cjgl-2651	1398	33	privilegings	privileging	NOUN
cjgl-2651	1398	34	-	-	PUNCT
cjgl-2651	1398	35	that	that	ADV
cjgl-2651	1398	36	is	be	AUX
cjgl-2651	1398	37	,	,	PUNCT
cjgl-2651	1398	38	privilegings	privileging	NOUN
cjgl-2651	1398	39	that	that	PRON
cjgl-2651	1398	40	have	have	AUX
cjgl-2651	1398	41	become	become	VERB
cjgl-2651	1398	42	so	so	ADV
cjgl-2651	1398	43	normal	normal	ADJ
cjgl-2651	1398	44	,	,	PUNCT
cjgl-2651	1398	45	so	so	ADV
cjgl-2651	1398	46	ingrained	ingrained	ADJ
cjgl-2651	1398	47	in	in	ADP
cjgl-2651	1398	48	our	our	PRON
cjgl-2651	1398	49	nature	nature	NOUN
cjgl-2651	1398	50	,	,	PUNCT
cjgl-2651	1398	51	such	such	DET
cjgl-2651	1398	52	a	a	DET
cjgl-2651	1398	53	part	part	NOUN
cjgl-2651	1398	54	of	of	ADP
cjgl-2651	1398	55	our	our	PRON
cjgl-2651	1398	56	"	"	PUNCT
cjgl-2651	1398	57	world	world	NOUN
cjgl-2651	1398	58	-	-	PUNCT
cjgl-2651	1398	59	view	view	NOUN
cjgl-2651	1398	60	"	"	PUNCT
cjgl-2651	1398	61	that	that	PRON
cjgl-2651	1398	62	they	they	PRON
cjgl-2651	1398	63	manifest	manifest	VERB
cjgl-2651	1398	64	themselves	themselves	PRON
cjgl-2651	1398	65	without	without	ADP
cjgl-2651	1398	66	the	the	DET
cjgl-2651	1398	67	conscious	conscious	ADJ
cjgl-2651	1398	68	thought	thought	NOUN
cjgl-2651	1398	69	of	of	ADP
cjgl-2651	1398	70	legislators	legislator	NOUN
cjgl-2651	1398	71	or	or	CCONJ
cjgl-2651	1398	72	regulators	regulator	NOUN
cjgl-2651	1398	73	.	.	PUNCT
cjgl-2651	1399	1	d.	d.	PROPN
cjgl-2651	1399	2	resection	resection	PROPN
cjgl-2651	1399	3	to	to	PART
cjgl-2651	1399	4	begin	begin	VERB
cjgl-2651	1399	5	the	the	DET
cjgl-2651	1399	6	task	task	NOUN
cjgl-2651	1399	7	of	of	ADP
cjgl-2651	1399	8	tracing	trace	VERB
cjgl-2651	1399	9	the	the	DET
cjgl-2651	1399	10	interconnecting	interconnect	VERB
cjgl-2651	1399	11	lines	line	NOUN
cjgl-2651	1399	12	of	of	ADP
cjgl-2651	1399	13	subordination	subordination	NOUN
cjgl-2651	1399	14	in	in	ADP
cjgl-2651	1399	15	the	the	DET
cjgl-2651	1399	16	administrative	administrative	ADJ
cjgl-2651	1399	17	structure	structure	NOUN
cjgl-2651	1399	18	underpinning	underpin	VERB
cjgl-2651	1399	19	the	the	DET
cjgl-2651	1399	20	family	family	NOUN
cjgl-2651	1399	21	tax	tax	NOUN
cjgl-2651	1399	22	provisions	provision	NOUN
cjgl-2651	1399	23	in	in	ADP
cjgl-2651	1399	24	the	the	DET
cjgl-2651	1399	25	code	code	NOUN
cjgl-2651	1399	26	,	,	PUNCT
cjgl-2651	1399	27	let	let	VERB
cjgl-2651	1399	28	us	we	PRON
cjgl-2651	1399	29	first	first	ADV
cjgl-2651	1399	30	revisit	revisit	VERB
cjgl-2651	1399	31	the	the	DET
cjgl-2651	1399	32	baselines	baseline	NOUN
cjgl-2651	1399	33	established	establish	VERB
cjgl-2651	1399	34	in	in	ADP
cjgl-2651	1399	35	each	each	PRON
cjgl-2651	1399	36	of	of	ADP
cjgl-2651	1399	37	the	the	DET
cjgl-2651	1399	38	three	three	NUM
cjgl-2651	1399	39	parts	part	NOUN
cjgl-2651	1399	40	of	of	ADP
cjgl-2651	1399	41	this	this	DET
cjgl-2651	1399	42	article	article	NOUN
cjgl-2651	1399	43	.	.	PUNCT
cjgl-2651	1400	1	from	from	ADP
cjgl-2651	1400	2	that	that	DET
cjgl-2651	1400	3	vantage	vantage	NOUN
cjgl-2651	1400	4	point	point	NOUN
cjgl-2651	1400	5	,	,	PUNCT
cjgl-2651	1400	6	it	it	PRON
cjgl-2651	1400	7	will	will	AUX
cjgl-2651	1400	8	be	be	AUX
cjgl-2651	1400	9	easier	easy	ADJ
cjgl-2651	1400	10	to	to	PART
cjgl-2651	1400	11	detect	detect	VERB
cjgl-2651	1400	12	the	the	DET
cjgl-2651	1400	13	point	point	NOUN
cjgl-2651	1400	14	from	from	ADP
cjgl-2651	1400	15	which	which	PRON
cjgl-2651	1400	16	this	this	DET
cjgl-2651	1400	17	web	web	NOUN
cjgl-2651	1400	18	of	of	ADP
cjgl-2651	1400	19	subordination	subordination	NOUN
cjgl-2651	1400	20	radiates	radiate	VERB
cjgl-2651	1400	21	.	.	PUNCT
cjgl-2651	1401	1	275	275	NUM
cjgl-2651	1401	2	trcas	trcas	NOUN
cjgl-2651	1401	3	.	.	PUNCT
cjgl-2651	1402	1	reg	reg	NOUN
cjgl-2651	1402	2	.	.	PUNCT
cjgl-2651	1403	1	§	§	PROPN
cjgl-2651	1403	2	i.	i.	PROPN
cjgl-2651	1403	3	1272	1272	NUM
cjgl-2651	1403	4	-	-	PUNCT
cjgl-2651	1403	5	i	i	PRON
cjgl-2651	1403	6	(	(	PUNCT
cjgl-2651	1403	7	a)(2	a)(2	NOUN
cjgl-2651	1403	8	)	)	PUNCT
cjgl-2651	1403	9	(	(	PUNCT
cjgl-2651	1403	10	as	as	SCONJ
cjgl-2651	1403	11	amended	amend	VERB
cjgl-2651	1403	12	in	in	ADP
cjgl-2651	1403	13	1998	1998	NUM
cjgl-2651	1403	14	)	)	PUNCT
cjgl-2651	1403	15	.	.	PUNCT
cjgl-2651	1404	1	276	276	NUM
cjgl-2651	1404	2	i.r.c	i.r.c	NOUN
cjgl-2651	1404	3	.	.	PUNCT
cjgl-2651	1405	1	§	§	PROPN
cjgl-2651	1405	2	6049(b)(2)(a	6049(b)(2)(a	NUM
cjgl-2651	1405	3	)	)	PUNCT
cjgl-2651	1405	4	;	;	PUNCT
cjgl-2651	1406	1	treas	treas	PROPN
cjgl-2651	1406	2	.	.	PUNCT
cjgl-2651	1407	1	reg	reg	PROPN
cjgl-2651	1407	2	.	.	PUNCT
cjgl-2651	1408	1	§	§	PROPN
cjgl-2651	1408	2	1.6049	1.6049	NUM
cjgl-2651	1408	3	-	-	SYM
cjgl-2651	1408	4	5(b)(1	5(b)(1	NUM
cjgl-2651	1408	5	)	)	PUNCT
cjgl-2651	1408	6	(	(	PUNCT
cjgl-2651	1408	7	as	as	SCONJ
cjgl-2651	1408	8	amended	amend	VERB
cjgl-2651	1408	9	in	in	ADP
cjgl-2651	1408	10	2006	2006	NUM
cjgl-2651	1408	11	)	)	PUNCT
cjgl-2651	1408	12	.	.	PUNCT
cjgl-2651	1409	1	columbia	columbia	PROPN
cjgl-2651	1409	2	journal	journal	PROPN
cjgl-2651	1409	3	of	of	ADP
cjgl-2651	1409	4	gender	gender	NOUN
cjgl-2651	1409	5	and	and	CCONJ
cjgl-2651	1409	6	law	law	NOUN
cjgl-2651	1409	7	in	in	ADP
cjgl-2651	1409	8	the	the	DET
cjgl-2651	1409	9	previous	previous	ADJ
cjgl-2651	1409	10	two	two	NUM
cjgl-2651	1409	11	parts	part	NOUN
cjgl-2651	1409	12	of	of	ADP
cjgl-2651	1409	13	this	this	DET
cjgl-2651	1409	14	article	article	NOUN
cjgl-2651	1409	15	,	,	PUNCT
cjgl-2651	1409	16	identification	identification	NOUN
cjgl-2651	1409	17	and	and	CCONJ
cjgl-2651	1409	18	documentation	documentation	NOUN
cjgl-2651	1409	19	of	of	ADP
cjgl-2651	1409	20	family	family	NOUN
cjgl-2651	1409	21	members	member	NOUN
cjgl-2651	1409	22	was	be	AUX
cjgl-2651	1409	23	the	the	DET
cjgl-2651	1409	24	baseline	baseline	NOUN
cjgl-2651	1409	25	.	.	PUNCT
cjgl-2651	1410	1	in	in	ADP
cjgl-2651	1410	2	part	part	NOUN
cjgl-2651	1410	3	i	i	PRON
cjgl-2651	1410	4	,	,	PUNCT
cjgl-2651	1410	5	we	we	PRON
cjgl-2651	1410	6	considered	consider	VERB
cjgl-2651	1410	7	the	the	DET
cjgl-2651	1410	8	information	information	NOUN
cjgl-2651	1410	9	-	-	PUNCT
cjgl-2651	1410	10	reporting	report	VERB
cjgl-2651	1410	11	requirements	requirement	NOUN
cjgl-2651	1410	12	that	that	PRON
cjgl-2651	1410	13	apply	apply	VERB
cjgl-2651	1410	14	to	to	ADP
cjgl-2651	1410	15	jointly	jointly	ADV
cjgl-2651	1410	16	held	hold	VERB
cjgl-2651	1410	17	property	property	NOUN
cjgl-2651	1410	18	that	that	PRON
cjgl-2651	1410	19	produces	produce	VERB
cjgl-2651	1410	20	interest	interest	NOUN
cjgl-2651	1410	21	,	,	PUNCT
cjgl-2651	1410	22	dividends	dividend	NOUN
cjgl-2651	1410	23	,	,	PUNCT
cjgl-2651	1410	24	or	or	CCONJ
cjgl-2651	1410	25	royalties	royalty	NOUN
cjgl-2651	1410	26	.	.	PUNCT
cjgl-2651	1411	1	there	there	ADV
cjgl-2651	1411	2	,	,	PUNCT
cjgl-2651	1411	3	the	the	DET
cjgl-2651	1411	4	general	general	ADJ
cjgl-2651	1411	5	instructions	instruction	NOUN
cjgl-2651	1411	6	'	'	PART
cjgl-2651	1411	7	nominee	nominee	NOUN
cjgl-2651	1411	8	/	/	SYM
cjgl-2651	1411	9	middleman	middleman	NOUN
cjgl-2651	1411	10	reporting	reporting	NOUN
cjgl-2651	1411	11	rule	rule	NOUN
cjgl-2651	1411	12	created	create	VERB
cjgl-2651	1411	13	a	a	DET
cjgl-2651	1411	14	baseline	baseline	NOUN
cjgl-2651	1411	15	of	of	ADP
cjgl-2651	1411	16	identification	identification	NOUN
cjgl-2651	1411	17	.	.	PUNCT
cjgl-2651	1412	1	the	the	DET
cjgl-2651	1412	2	confusion	confusion	NOUN
cjgl-2651	1412	3	in	in	ADP
cjgl-2651	1412	4	that	that	DET
cjgl-2651	1412	5	area	area	NOUN
cjgl-2651	1412	6	stemmed	stem	VERB
cjgl-2651	1412	7	from	from	ADP
cjgl-2651	1412	8	the	the	DET
cjgl-2651	1412	9	conflict	conflict	NOUN
cjgl-2651	1412	10	among	among	ADP
cjgl-2651	1412	11	the	the	DET
cjgl-2651	1412	12	regulations	regulation	NOUN
cjgl-2651	1412	13	and	and	CCONJ
cjgl-2651	1412	14	between	between	ADP
cjgl-2651	1412	15	the	the	DET
cjgl-2651	1412	16	regulations	regulation	NOUN
cjgl-2651	1412	17	and	and	CCONJ
cjgl-2651	1412	18	the	the	DET
cjgl-2651	1412	19	general	general	ADJ
cjgl-2651	1412	20	instructions	instruction	NOUN
cjgl-2651	1412	21	regarding	regard	VERB
cjgl-2651	1412	22	the	the	DET
cjgl-2651	1412	23	situations	situation	NOUN
cjgl-2651	1412	24	in	in	ADP
cjgl-2651	1412	25	which	which	PRON
cjgl-2651	1412	26	taxpayers	taxpayer	NOUN
cjgl-2651	1412	27	will	will	AUX
cjgl-2651	1412	28	be	be	AUX
cjgl-2651	1412	29	exempt	exempt	ADJ
cjgl-2651	1412	30	from	from	ADP
cjgl-2651	1412	31	nominee	nominee	NOUN
cjgl-2651	1412	32	/	/	SYM
cjgl-2651	1412	33	middleman	middleman	NOUN
cjgl-2651	1412	34	reporting	reporting	NOUN
cjgl-2651	1412	35	.	.	PUNCT
cjgl-2651	1413	1	recall	recall	VERB
cjgl-2651	1413	2	that	that	SCONJ
cjgl-2651	1413	3	the	the	DET
cjgl-2651	1413	4	only	only	ADJ
cjgl-2651	1413	5	exception	exception	NOUN
cjgl-2651	1413	6	from	from	ADP
cjgl-2651	1413	7	reporting	report	VERB
cjgl-2651	1413	8	in	in	ADP
cjgl-2651	1413	9	the	the	DET
cjgl-2651	1413	10	general	general	ADJ
cjgl-2651	1413	11	instructions	instruction	NOUN
cjgl-2651	1413	12	applies	apply	VERB
cjgl-2651	1413	13	to	to	PART
cjgl-2651	1413	14	married	married	ADJ
cjgl-2651	1413	15	different	different	ADJ
cjgl-2651	1413	16	-	-	PUNCT
cjgl-2651	1413	17	sex	sex	NOUN
cjgl-2651	1413	18	spouses	spouse	NOUN
cjgl-2651	1413	19	.	.	PUNCT
cjgl-2651	1414	1	no	no	DET
cjgl-2651	1414	2	rationale	rationale	NOUN
cjgl-2651	1414	3	has	have	AUX
cjgl-2651	1414	4	been	be	AUX
cjgl-2651	1414	5	offered	offer	VERB
cjgl-2651	1414	6	for	for	ADP
cjgl-2651	1414	7	this	this	DET
cjgl-2651	1414	8	exception	exception	NOUN
cjgl-2651	1414	9	or	or	CCONJ
cjgl-2651	1414	10	for	for	ADP
cjgl-2651	1414	11	the	the	DET
cjgl-2651	1414	12	general	general	ADJ
cjgl-2651	1414	13	instructions	instruction	NOUN
cjgl-2651	1414	14	'	'	PART
cjgl-2651	1414	15	complete	complete	ADJ
cjgl-2651	1414	16	disregard	disregard	NOUN
cjgl-2651	1414	17	of	of	ADP
cjgl-2651	1414	18	the	the	DET
cjgl-2651	1414	19	more	more	ADV
cjgl-2651	1414	20	generous	generous	ADJ
cjgl-2651	1414	21	-	-	PUNCT
cjgl-2651	1414	22	and	and	CCONJ
cjgl-2651	1414	23	more	more	ADV
cjgl-2651	1414	24	sensible	sensible	ADJ
cjgl-2651	1414	25	-	-	PUNCT
cjgl-2651	1414	26	exception	exception	NOUN
cjgl-2651	1414	27	that	that	PRON
cjgl-2651	1414	28	ostensibly	ostensibly	ADV
cjgl-2651	1414	29	applies	apply	VERB
cjgl-2651	1414	30	to	to	PART
cjgl-2651	1414	31	dividend	dividend	VERB
cjgl-2651	1414	32	reporting	reporting	NOUN
cjgl-2651	1414	33	.	.	PUNCT
cjgl-2651	1415	1	the	the	DET
cjgl-2651	1415	2	exception	exception	NOUN
cjgl-2651	1415	3	in	in	ADP
cjgl-2651	1415	4	the	the	DET
cjgl-2651	1415	5	general	general	ADJ
cjgl-2651	1415	6	instructions	instruction	NOUN
cjgl-2651	1415	7	introduces	introduce	VERB
cjgl-2651	1415	8	inequality	inequality	NOUN
cjgl-2651	1415	9	into	into	ADP
cjgl-2651	1415	10	the	the	DET
cjgl-2651	1415	11	enforcement	enforcement	NOUN
cjgl-2651	1415	12	of	of	ADP
cjgl-2651	1415	13	the	the	DET
cjgl-2651	1415	14	tax	tax	NOUN
cjgl-2651	1415	15	laws	law	NOUN
cjgl-2651	1415	16	and	and	CCONJ
cjgl-2651	1415	17	bears	bear	VERB
cjgl-2651	1415	18	the	the	DET
cjgl-2651	1415	19	marks	mark	NOUN
cjgl-2651	1415	20	of	of	ADP
cjgl-2651	1415	21	having	having	AUX
cjgl-2651	1415	22	been	be	AUX
cjgl-2651	1415	23	influenced	influence	VERB
cjgl-2651	1415	24	by	by	ADP
cjgl-2651	1415	25	the	the	DET
cjgl-2651	1415	26	(	(	PUNCT
cjgl-2651	1415	27	expected	expect	VERB
cjgl-2651	1415	28	)	)	PUNCT
cjgl-2651	1415	29	privileging	privileging	NOUN
cjgl-2651	1415	30	of	of	ADP
cjgl-2651	1415	31	different	different	ADJ
cjgl-2651	1415	32	-	-	PUNCT
cjgl-2651	1415	33	sex	sex	NOUN
cjgl-2651	1415	34	marriage	marriage	NOUN
cjgl-2651	1415	35	in	in	ADP
cjgl-2651	1415	36	our	our	PRON
cjgl-2651	1415	37	tax	tax	NOUN
cjgl-2651	1415	38	laws	law	NOUN
cjgl-2651	1415	39	.	.	PUNCT
cjgl-2651	1416	1	but	but	CCONJ
cjgl-2651	1416	2	this	this	DET
cjgl-2651	1416	3	inequality	inequality	NOUN
cjgl-2651	1416	4	in	in	ADP
cjgl-2651	1416	5	enforcement	enforcement	NOUN
cjgl-2651	1416	6	and	and	CCONJ
cjgl-2651	1416	7	further	further	ADJ
cjgl-2651	1416	8	entrenchment	entrenchment	NOUN
cjgl-2651	1416	9	of	of	ADP
cjgl-2651	1416	10	the	the	DET
cjgl-2651	1416	11	privileging	privileging	NOUN
cjgl-2651	1416	12	of	of	ADP
cjgl-2651	1416	13	marriage	marriage	NOUN
cjgl-2651	1416	14	in	in	ADP
cjgl-2651	1416	15	our	our	PRON
cjgl-2651	1416	16	tax	tax	NOUN
cjgl-2651	1416	17	laws	law	NOUN
cjgl-2651	1416	18	only	only	ADV
cjgl-2651	1416	19	arises	arise	VERB
cjgl-2651	1416	20	because	because	SCONJ
cjgl-2651	1416	21	an	an	DET
cjgl-2651	1416	22	exception	exception	NOUN
cjgl-2651	1416	23	has	have	AUX
cjgl-2651	1416	24	been	be	AUX
cjgl-2651	1416	25	carved	carve	VERB
cjgl-2651	1416	26	out	out	ADP
cjgl-2651	1416	27	from	from	ADP
cjgl-2651	1416	28	a	a	DET
cjgl-2651	1416	29	baseline	baseline	NOUN
cjgl-2651	1416	30	of	of	ADP
cjgl-2651	1416	31	identification	identification	NOUN
cjgl-2651	1416	32	and	and	CCONJ
cjgl-2651	1416	33	documentation	documentation	NOUN
cjgl-2651	1416	34	.	.	PUNCT
cjgl-2651	1417	1	then	then	ADV
cjgl-2651	1417	2	,	,	PUNCT
cjgl-2651	1417	3	in	in	ADP
cjgl-2651	1417	4	part	part	PROPN
cjgl-2651	1417	5	ii	ii	NOUN
cjgl-2651	1417	6	,	,	PUNCT
cjgl-2651	1417	7	we	we	PRON
cjgl-2651	1417	8	examined	examine	VERB
cjgl-2651	1417	9	the	the	DET
cjgl-2651	1417	10	deductions	deduction	NOUN
cjgl-2651	1417	11	,	,	PUNCT
cjgl-2651	1417	12	credits	credit	NOUN
cjgl-2651	1417	13	,	,	PUNCT
cjgl-2651	1417	14	and	and	CCONJ
cjgl-2651	1417	15	exclusions	exclusion	NOUN
cjgl-2651	1417	16	that	that	PRON
cjgl-2651	1417	17	are	be	AUX
cjgl-2651	1417	18	provided	provide	VERB
cjgl-2651	1417	19	(	(	PUNCT
cjgl-2651	1417	20	or	or	CCONJ
cjgl-2651	1417	21	,	,	PUNCT
cjgl-2651	1417	22	conversely	conversely	ADV
cjgl-2651	1417	23	,	,	PUNCT
cjgl-2651	1417	24	denied	deny	VERB
cjgl-2651	1417	25	)	)	PUNCT
cjgl-2651	1417	26	to	to	ADP
cjgl-2651	1417	27	a	a	DET
cjgl-2651	1417	28	taxpayer	taxpayer	NOUN
cjgl-2651	1417	29	with	with	ADP
cjgl-2651	1417	30	respect	respect	NOUN
cjgl-2651	1417	31	to	to	ADP
cjgl-2651	1417	32	her	her	PRON
cjgl-2651	1417	33	family	family	NOUN
cjgl-2651	1417	34	members	member	NOUN
cjgl-2651	1417	35	.	.	PUNCT
cjgl-2651	1418	1	form	form	NOUN
cjgl-2651	1418	2	1040	1040	NUM
cjgl-2651	1418	3	and	and	CCONJ
cjgl-2651	1418	4	§	§	PROPN
cjgl-2651	1418	5	151(e	151(e	PROPN
cjgl-2651	1418	6	)	)	PUNCT
cjgl-2651	1418	7	worked	work	VERB
cjgl-2651	1418	8	in	in	ADP
cjgl-2651	1418	9	tandem	tandem	NOUN
cjgl-2651	1418	10	there	there	ADV
cjgl-2651	1418	11	to	to	PART
cjgl-2651	1418	12	create	create	VERB
cjgl-2651	1418	13	a	a	DET
cjgl-2651	1418	14	baseline	baseline	NOUN
cjgl-2651	1418	15	of	of	ADP
cjgl-2651	1418	16	identification	identification	NOUN
cjgl-2651	1418	17	and	and	CCONJ
cjgl-2651	1418	18	documentation	documentation	NOUN
cjgl-2651	1418	19	of	of	ADP
cjgl-2651	1418	20	family	family	NOUN
cjgl-2651	1418	21	members	member	NOUN
cjgl-2651	1418	22	.	.	PUNCT
cjgl-2651	1419	1	with	with	ADP
cjgl-2651	1419	2	respect	respect	NOUN
cjgl-2651	1419	3	to	to	ADP
cjgl-2651	1419	4	spousal	spousal	NOUN
cjgl-2651	1419	5	relationships	relationship	NOUN
cjgl-2651	1419	6	,	,	PUNCT
cjgl-2651	1419	7	recall	recall	VERB
cjgl-2651	1419	8	that	that	SCONJ
cjgl-2651	1419	9	the	the	DET
cjgl-2651	1419	10	form	form	NOUN
cjgl-2651	1419	11	1040	1040	NUM
cjgl-2651	1419	12	requires	require	VERB
cjgl-2651	1419	13	married	marry	VERB
cjgl-2651	1419	14	different	different	ADJ
cjgl-2651	1419	15	-	-	PUNCT
cjgl-2651	1419	16	sex	sex	NOUN
cjgl-2651	1419	17	spouses	spouse	NOUN
cjgl-2651	1419	18	to	to	PART
cjgl-2651	1419	19	identify	identify	VERB
cjgl-2651	1419	20	and	and	CCONJ
cjgl-2651	1419	21	document	document	VERB
cjgl-2651	1419	22	their	their	PRON
cjgl-2651	1419	23	relationship	relationship	NOUN
cjgl-2651	1419	24	with	with	ADP
cjgl-2651	1419	25	each	each	DET
cjgl-2651	1419	26	other	other	ADJ
cjgl-2651	1419	27	,	,	PUNCT
cjgl-2651	1419	28	whether	whether	SCONJ
cjgl-2651	1419	29	they	they	PRON
cjgl-2651	1419	30	file	file	VERB
cjgl-2651	1419	31	one	one	NUM
cjgl-2651	1419	32	return	return	NOUN
cjgl-2651	1419	33	jointly	jointly	ADV
cjgl-2651	1419	34	or	or	CCONJ
cjgl-2651	1419	35	two	two	NUM
cjgl-2651	1419	36	returns	return	NOUN
cjgl-2651	1419	37	separately	separately	ADV
cjgl-2651	1419	38	.	.	PUNCT
cjgl-2651	1420	1	277	277	NUM
cjgl-2651	1420	2	with	with	ADP
cjgl-2651	1420	3	respect	respect	NOUN
cjgl-2651	1420	4	to	to	ADP
cjgl-2651	1420	5	other	other	ADJ
cjgl-2651	1420	6	family	family	NOUN
cjgl-2651	1420	7	members	member	NOUN
cjgl-2651	1420	8	,	,	PUNCT
cjgl-2651	1420	9	recall	recall	VERB
cjgl-2651	1420	10	that	that	SCONJ
cjgl-2651	1420	11	§	§	PROPN
cjgl-2651	1420	12	15	15	NUM
cjgl-2651	1420	13	1(e	1(e	NUM
cjgl-2651	1420	14	)	)	PUNCT
cjgl-2651	1420	15	requires	require	VERB
cjgl-2651	1420	16	a	a	DET
cjgl-2651	1420	17	taxpayer	taxpayer	NOUN
cjgl-2651	1420	18	to	to	PART
cjgl-2651	1420	19	identify	identify	VERB
cjgl-2651	1420	20	and	and	CCONJ
cjgl-2651	1420	21	document	document	VERB
cjgl-2651	1420	22	all	all	PRON
cjgl-2651	1420	23	of	of	ADP
cjgl-2651	1420	24	her	her	PRON
cjgl-2651	1420	25	dependents	dependent	NOUN
cjgl-2651	1420	26	.	.	PUNCT
cjgl-2651	1421	1	278	278	NUM
cjgl-2651	1421	2	the	the	DET
cjgl-2651	1421	3	sense	sense	NOUN
cjgl-2651	1421	4	of	of	ADP
cjgl-2651	1421	5	haphazardness	haphazardness	NOUN
cjgl-2651	1421	6	that	that	PRON
cjgl-2651	1421	7	grew	grow	VERB
cjgl-2651	1421	8	out	out	ADP
cjgl-2651	1421	9	of	of	ADP
cjgl-2651	1421	10	the	the	DET
cjgl-2651	1421	11	discussion	discussion	NOUN
cjgl-2651	1421	12	in	in	ADP
cjgl-2651	1421	13	part	part	NOUN
cjgl-2651	1421	14	1i	1i	NOUN
cjgl-2651	1421	15	stemmed	stem	VERB
cjgl-2651	1421	16	not	not	PART
cjgl-2651	1421	17	from	from	ADP
cjgl-2651	1421	18	these	these	DET
cjgl-2651	1421	19	provisions	provision	NOUN
cjgl-2651	1421	20	,	,	PUNCT
cjgl-2651	1421	21	but	but	CCONJ
cjgl-2651	1421	22	from	from	ADP
cjgl-2651	1421	23	the	the	DET
cjgl-2651	1421	24	filled	fill	VERB
cjgl-2651	1421	25	,	,	PUNCT
cjgl-2651	1421	26	unfilled	unfilled	ADJ
cjgl-2651	1421	27	,	,	PUNCT
cjgl-2651	1421	28	and	and	CCONJ
cjgl-2651	1421	29	overfilled	overfill	VERB
cjgl-2651	1421	30	gaps	gap	NOUN
cjgl-2651	1421	31	between	between	ADP
cjgl-2651	1421	32	the	the	DET
cjgl-2651	1421	33	baseline	baseline	NOUN
cjgl-2651	1421	34	that	that	PRON
cjgl-2651	1421	35	they	they	PRON
cjgl-2651	1421	36	create	create	VERB
cjgl-2651	1421	37	and	and	CCONJ
cjgl-2651	1421	38	the	the	DET
cjgl-2651	1421	39	other	other	ADJ
cjgl-2651	1421	40	provisions	provision	NOUN
cjgl-2651	1421	41	277	277	NUM
cjgl-2651	1421	42	see	see	VERB
cjgl-2651	1421	43	supra	supra	PROPN
cjgl-2651	1421	44	notes	note	VERB
cjgl-2651	1421	45	115	115	NUM
cjgl-2651	1421	46	-	-	SYM
cjgl-2651	1421	47	117	117	NUM
cjgl-2651	1421	48	and	and	CCONJ
cjgl-2651	1421	49	accompanying	accompany	VERB
cjgl-2651	1421	50	text	text	NOUN
cjgl-2651	1421	51	.	.	PUNCT
cjgl-2651	1422	1	278	278	NUM
cjgl-2651	1422	2	see	see	VERB
cjgl-2651	1422	3	supra	supra	PROPN
cjgl-2651	1422	4	notes	note	VERB
cjgl-2651	1422	5	62	62	NUM
cjgl-2651	1422	6	-	-	SYM
cjgl-2651	1422	7	66	66	NUM
cjgl-2651	1422	8	and	and	CCONJ
cjgl-2651	1422	9	accompanying	accompany	VERB
cjgl-2651	1422	10	text	text	NOUN
cjgl-2651	1422	11	.	.	PUNCT
cjgl-2651	1423	1	22.2	22.2	NUM
cjgl-2651	1423	2	columbia	columbia	PROPN
cjgl-2651	1423	3	journal	journal	NOUN
cjgl-2651	1423	4	of	of	ADP
cjgl-2651	1423	5	gender	gender	NOUN
cjgl-2651	1423	6	and	and	CCONJ
cjgl-2651	1423	7	law	law	NOUN
cjgl-2651	1423	8	that	that	PRON
cjgl-2651	1423	9	afford	afford	VERB
cjgl-2651	1423	10	(	(	PUNCT
cjgl-2651	1423	11	or	or	CCONJ
cjgl-2651	1423	12	deny	deny	VERB
cjgl-2651	1423	13	)	)	PUNCT
cjgl-2651	1423	14	a	a	DET
cjgl-2651	1423	15	taxpayer	taxpayer	NOUN
cjgl-2651	1423	16	benefits	benefit	NOUN
cjgl-2651	1423	17	with	with	ADP
cjgl-2651	1423	18	respect	respect	NOUN
cjgl-2651	1423	19	to	to	ADP
cjgl-2651	1423	20	her	her	PRON
cjgl-2651	1423	21	family	family	NOUN
cjgl-2651	1423	22	members	member	NOUN
cjgl-2651	1423	23	.	.	PUNCT
cjgl-2651	1424	1	juxtaposing	juxtapose	VERB
cjgl-2651	1424	2	the	the	DET
cjgl-2651	1424	3	discussion	discussion	NOUN
cjgl-2651	1424	4	in	in	ADP
cjgl-2651	1424	5	this	this	DET
cjgl-2651	1424	6	part	part	NOUN
cjgl-2651	1424	7	with	with	ADP
cjgl-2651	1424	8	the	the	DET
cjgl-2651	1424	9	previous	previous	ADJ
cjgl-2651	1424	10	two	two	NUM
cjgl-2651	1424	11	,	,	PUNCT
cjgl-2651	1424	12	it	it	PRON
cjgl-2651	1424	13	is	be	AUX
cjgl-2651	1424	14	clear	clear	ADJ
cjgl-2651	1424	15	that	that	SCONJ
cjgl-2651	1424	16	the	the	DET
cjgl-2651	1424	17	baseline	baseline	NOUN
cjgl-2651	1424	18	in	in	ADP
cjgl-2651	1424	19	the	the	DET
cjgl-2651	1424	20	attribution	attribution	NOUN
cjgl-2651	1424	21	rules	rule	NOUN
cjgl-2651	1424	22	is	be	AUX
cjgl-2651	1424	23	not	not	PART
cjgl-2651	1424	24	to	to	PART
cjgl-2651	1424	25	require	require	VERB
cjgl-2651	1424	26	the	the	DET
cjgl-2651	1424	27	identification	identification	NOUN
cjgl-2651	1424	28	and	and	CCONJ
cjgl-2651	1424	29	documentation	documentation	NOUN
cjgl-2651	1424	30	of	of	ADP
cjgl-2651	1424	31	family	family	NOUN
cjgl-2651	1424	32	members	member	NOUN
cjgl-2651	1424	33	.	.	PUNCT
cjgl-2651	1425	1	here	here	ADV
cjgl-2651	1425	2	,	,	PUNCT
cjgl-2651	1425	3	the	the	DET
cjgl-2651	1425	4	longest	long	ADJ
cjgl-2651	1425	5	list	list	NOUN
cjgl-2651	1425	6	of	of	ADP
cjgl-2651	1425	7	provisions	provision	NOUN
cjgl-2651	1425	8	-	-	PUNCT
cjgl-2651	1425	9	some	some	DET
cjgl-2651	1425	10	sixty	sixty	NOUN
cjgl-2651	1425	11	in	in	ADP
cjgl-2651	1425	12	all	all	ADV
cjgl-2651	1425	13	-	-	PUNCT
cjgl-2651	1425	14	is	be	AUX
cjgl-2651	1425	15	composed	compose	VERB
cjgl-2651	1425	16	of	of	ADP
cjgl-2651	1425	17	those	those	PRON
cjgl-2651	1425	18	with	with	ADP
cjgl-2651	1425	19	no	no	DET
cjgl-2651	1425	20	identification	identification	NOUN
cjgl-2651	1425	21	or	or	CCONJ
cjgl-2651	1425	22	documentation	documentation	NOUN
cjgl-2651	1425	23	requirements	requirement	NOUN
cjgl-2651	1425	24	.	.	PUNCT
cjgl-2651	1426	1	there	there	PRON
cjgl-2651	1426	2	was	be	VERB
cjgl-2651	1426	3	a	a	DET
cjgl-2651	1426	4	small	small	ADJ
cjgl-2651	1426	5	group	group	NOUN
cjgl-2651	1426	6	of	of	ADP
cjgl-2651	1426	7	other	other	ADJ
cjgl-2651	1426	8	provisions	provision	NOUN
cjgl-2651	1426	9	with	with	ADP
cjgl-2651	1426	10	limited	limited	ADJ
cjgl-2651	1426	11	identification	identification	NOUN
cjgl-2651	1426	12	and	and	CCONJ
cjgl-2651	1426	13	documentation	documentation	NOUN
cjgl-2651	1426	14	requirements	requirement	NOUN
cjgl-2651	1426	15	,	,	PUNCT
cjgl-2651	1426	16	but	but	CCONJ
cjgl-2651	1426	17	that	that	PRON
cjgl-2651	1426	18	mandated	mandate	VERB
cjgl-2651	1426	19	no	no	DET
cjgl-2651	1426	20	significant	significant	ADJ
cjgl-2651	1426	21	reporting	reporting	NOUN
cjgl-2651	1426	22	regarding	regard	VERB
cjgl-2651	1426	23	the	the	DET
cjgl-2651	1426	24	relationships	relationship	NOUN
cjgl-2651	1426	25	that	that	PRON
cjgl-2651	1426	26	give	give	VERB
cjgl-2651	1426	27	rise	rise	NOUN
cjgl-2651	1426	28	to	to	ADP
cjgl-2651	1426	29	attribution	attribution	NOUN
cjgl-2651	1426	30	.	.	PUNCT
cjgl-2651	1427	1	in	in	ADP
cjgl-2651	1427	2	contrast	contrast	NOUN
cjgl-2651	1427	3	,	,	PUNCT
cjgl-2651	1427	4	there	there	PRON
cjgl-2651	1427	5	was	be	VERB
cjgl-2651	1427	6	a	a	DET
cjgl-2651	1427	7	relative	relative	ADJ
cjgl-2651	1427	8	dearth	dearth	NOUN
cjgl-2651	1427	9	of	of	ADP
cjgl-2651	1427	10	provisions	provision	NOUN
cjgl-2651	1427	11	that	that	PRON
cjgl-2651	1427	12	actually	actually	ADV
cjgl-2651	1427	13	require	require	VERB
cjgl-2651	1427	14	identification	identification	NOUN
cjgl-2651	1427	15	and	and	CCONJ
cjgl-2651	1427	16	documentation	documentation	NOUN
cjgl-2651	1427	17	of	of	ADP
cjgl-2651	1427	18	family	family	NOUN
cjgl-2651	1427	19	members	member	NOUN
cjgl-2651	1427	20	.	.	PUNCT
cjgl-2651	1428	1	this	this	DET
cjgl-2651	1428	2	breakdown	breakdown	NOUN
cjgl-2651	1428	3	of	of	ADP
cjgl-2651	1428	4	the	the	DET
cjgl-2651	1428	5	attribution	attribution	NOUN
cjgl-2651	1428	6	rules	rule	NOUN
cjgl-2651	1428	7	provides	provide	VERB
cjgl-2651	1428	8	ample	ample	ADJ
cjgl-2651	1428	9	evidence	evidence	NOUN
cjgl-2651	1428	10	in	in	ADP
cjgl-2651	1428	11	support	support	NOUN
cjgl-2651	1428	12	of	of	ADP
cjgl-2651	1428	13	the	the	DET
cjgl-2651	1428	14	conclusion	conclusion	NOUN
cjgl-2651	1428	15	that	that	SCONJ
cjgl-2651	1428	16	the	the	DET
cjgl-2651	1428	17	baseline	baseline	NOUN
cjgl-2651	1428	18	in	in	ADP
cjgl-2651	1428	19	those	those	DET
cjgl-2651	1428	20	rules	rule	NOUN
cjgl-2651	1428	21	is	be	AUX
cjgl-2651	1428	22	not	not	PART
cjgl-2651	1428	23	to	to	PART
cjgl-2651	1428	24	require	require	VERB
cjgl-2651	1428	25	taxpayers	taxpayer	NOUN
cjgl-2651	1428	26	to	to	PART
cjgl-2651	1428	27	identify	identify	VERB
cjgl-2651	1428	28	or	or	CCONJ
cjgl-2651	1428	29	document	document	VERB
cjgl-2651	1428	30	their	their	PRON
cjgl-2651	1428	31	family	family	NOUN
cjgl-2651	1428	32	members	member	NOUN
cjgl-2651	1428	33	.	.	PUNCT
cjgl-2651	1429	1	a	a	DET
cjgl-2651	1429	2	comparison	comparison	NOUN
cjgl-2651	1429	3	of	of	ADP
cjgl-2651	1429	4	these	these	DET
cjgl-2651	1429	5	baselines	baseline	NOUN
cjgl-2651	1429	6	reveals	reveal	VERB
cjgl-2651	1429	7	even	even	ADV
cjgl-2651	1429	8	further	further	ADJ
cjgl-2651	1429	9	entrenchment	entrenchment	NOUN
cjgl-2651	1429	10	of	of	ADP
cjgl-2651	1429	11	endemic	endemic	ADJ
cjgl-2651	1429	12	privilegings	privileging	NOUN
cjgl-2651	1429	13	.	.	PUNCT
cjgl-2651	1430	1	as	as	SCONJ
cjgl-2651	1430	2	discussed	discuss	VERB
cjgl-2651	1430	3	in	in	ADP
cjgl-2651	1430	4	part	part	NOUN
cjgl-2651	1430	5	i	i	PRON
cjgl-2651	1430	6	,	,	PUNCT
cjgl-2651	1430	7	the	the	DET
cjgl-2651	1430	8	privileging	privileging	NOUN
cjgl-2651	1430	9	of	of	ADP
cjgl-2651	1430	10	marriage	marriage	NOUN
cjgl-2651	1430	11	in	in	ADP
cjgl-2651	1430	12	the	the	DET
cjgl-2651	1430	13	information	information	NOUN
cjgl-2651	1430	14	-	-	PUNCT
cjgl-2651	1430	15	reporting	report	VERB
cjgl-2651	1430	16	rules	rule	NOUN
cjgl-2651	1430	17	builds	build	VERB
cjgl-2651	1430	18	upon	upon	SCONJ
cjgl-2651	1430	19	the	the	DET
cjgl-2651	1430	20	foundation	foundation	NOUN
cjgl-2651	1430	21	of	of	ADP
cjgl-2651	1430	22	a	a	DET
cjgl-2651	1430	23	class	class	NOUN
cjgl-2651	1430	24	-	-	PUNCT
cjgl-2651	1430	25	based	base	VERB
cjgl-2651	1430	26	privileging	privileging	NOUN
cjgl-2651	1430	27	that	that	PRON
cjgl-2651	1430	28	subjects	subject	NOUN
cjgl-2651	1430	29	wealthy	wealthy	ADJ
cjgl-2651	1430	30	taxpayers	taxpayer	NOUN
cjgl-2651	1430	31	to	to	ADP
cjgl-2651	1430	32	a	a	DET
cjgl-2651	1430	33	less	less	ADV
cjgl-2651	1430	34	effective	effective	ADJ
cjgl-2651	1430	35	and	and	CCONJ
cjgl-2651	1430	36	less	less	ADV
cjgl-2651	1430	37	intrusive	intrusive	ADJ
cjgl-2651	1430	38	method	method	NOUN
cjgl-2651	1430	39	of	of	ADP
cjgl-2651	1430	40	enforcement	enforcement	NOUN
cjgl-2651	1430	41	with	with	ADP
cjgl-2651	1430	42	respect	respect	NOUN
cjgl-2651	1430	43	to	to	ADP
cjgl-2651	1430	44	their	their	PRON
cjgl-2651	1430	45	investment	investment	NOUN
cjgl-2651	1430	46	income	income	NOUN
cjgl-2651	1430	47	than	than	ADP
cjgl-2651	1430	48	is	be	AUX
cjgl-2651	1430	49	imposed	impose	VERB
cjgl-2651	1430	50	upon	upon	SCONJ
cjgl-2651	1430	51	those	those	PRON
cjgl-2651	1430	52	who	who	PRON
cjgl-2651	1430	53	earn	earn	VERB
cjgl-2651	1430	54	their	their	PRON
cjgl-2651	1430	55	income	income	NOUN
cjgl-2651	1430	56	from	from	ADP
cjgl-2651	1430	57	paid	pay	VERB
cjgl-2651	1430	58	labor	labor	NOUN
cjgl-2651	1430	59	.	.	PUNCT
cjgl-2651	1431	1	the	the	DET
cjgl-2651	1431	2	establishment	establishment	NOUN
cjgl-2651	1431	3	of	of	ADP
cjgl-2651	1431	4	a	a	DET
cjgl-2651	1431	5	baseline	baseline	NOUN
cjgl-2651	1431	6	in	in	ADP
cjgl-2651	1431	7	the	the	DET
cjgl-2651	1431	8	attribution	attribution	NOUN
cjgl-2651	1431	9	rules	rule	NOUN
cjgl-2651	1431	10	of	of	ADP
cjgl-2651	1431	11	not	not	PART
cjgl-2651	1431	12	requiring	require	VERB
cjgl-2651	1431	13	identification	identification	NOUN
cjgl-2651	1431	14	and	and	CCONJ
cjgl-2651	1431	15	documentation	documentation	NOUN
cjgl-2651	1431	16	of	of	ADP
cjgl-2651	1431	17	family	family	NOUN
cjgl-2651	1431	18	members	member	NOUN
cjgl-2651	1431	19	serves	serve	VERB
cjgl-2651	1431	20	to	to	PART
cjgl-2651	1431	21	cement	cement	VERB
cjgl-2651	1431	22	this	this	DET
cjgl-2651	1431	23	class	class	NOUN
cjgl-2651	1431	24	-	-	PUNCT
cjgl-2651	1431	25	based	base	VERB
cjgl-2651	1431	26	privileging	privileging	NOUN
cjgl-2651	1431	27	into	into	ADP
cjgl-2651	1431	28	place	place	NOUN
cjgl-2651	1431	29	.	.	PUNCT
cjgl-2651	1432	1	this	this	DET
cjgl-2651	1432	2	point	point	NOUN
cjgl-2651	1432	3	is	be	AUX
cjgl-2651	1432	4	best	well	ADV
cjgl-2651	1432	5	illustrated	illustrate	VERB
cjgl-2651	1432	6	by	by	ADP
cjgl-2651	1432	7	first	first	ADV
cjgl-2651	1432	8	considering	consider	VERB
cjgl-2651	1432	9	the	the	DET
cjgl-2651	1432	10	incidence	incidence	NOUN
cjgl-2651	1432	11	of	of	ADP
cjgl-2651	1432	12	the	the	DET
cjgl-2651	1432	13	rules	rule	NOUN
cjgl-2651	1432	14	discussed	discuss	VERB
cjgl-2651	1432	15	in	in	ADP
cjgl-2651	1432	16	parts	part	NOUN
cjgl-2651	1432	17	l1	l1	PROPN
cjgl-2651	1432	18	and	and	CCONJ
cjgl-2651	1432	19	iii	iii	NUM
cjgl-2651	1432	20	of	of	ADP
cjgl-2651	1432	21	this	this	DET
cjgl-2651	1432	22	article	article	NOUN
cjgl-2651	1432	23	.	.	PUNCT
cjgl-2651	1433	1	on	on	ADP
cjgl-2651	1433	2	one	one	NUM
cjgl-2651	1433	3	hand	hand	NOUN
cjgl-2651	1433	4	,	,	PUNCT
cjgl-2651	1433	5	the	the	DET
cjgl-2651	1433	6	attribution	attribution	NOUN
cjgl-2651	1433	7	rules	rule	NOUN
cjgl-2651	1433	8	discussed	discuss	VERB
cjgl-2651	1433	9	in	in	ADP
cjgl-2651	1433	10	part	part	NOUN
cjgl-2651	1433	11	iii	iii	NUM
cjgl-2651	1433	12	are	be	AUX
cjgl-2651	1433	13	premised	premise	VERB
cjgl-2651	1433	14	on	on	ADP
cjgl-2651	1433	15	the	the	DET
cjgl-2651	1433	16	idea	idea	NOUN
cjgl-2651	1433	17	of	of	ADP
cjgl-2651	1433	18	the	the	DET
cjgl-2651	1433	19	family	family	NOUN
cjgl-2651	1433	20	as	as	ADP
cjgl-2651	1433	21	an	an	DET
cjgl-2651	1433	22	economic	economic	ADJ
cjgl-2651	1433	23	unit	unit	NOUN
cjgl-2651	1433	24	and	and	CCONJ
cjgl-2651	1433	25	generally	generally	ADV
cjgl-2651	1433	26	treat	treat	VERB
cjgl-2651	1433	27	the	the	DET
cjgl-2651	1433	28	members	member	NOUN
cjgl-2651	1433	29	of	of	ADP
cjgl-2651	1433	30	that	that	DET
cjgl-2651	1433	31	unit	unit	NOUN
cjgl-2651	1433	32	as	as	ADP
cjgl-2651	1433	33	sharing	share	VERB
cjgl-2651	1433	34	the	the	DET
cjgl-2651	1433	35	ownership	ownership	NOUN
cjgl-2651	1433	36	of	of	ADP
cjgl-2651	1433	37	property	property	NOUN
cjgl-2651	1433	38	(	(	PUNCT
cjgl-2651	1433	39	or	or	CCONJ
cjgl-2651	1433	40	,	,	PUNCT
cjgl-2651	1433	41	at	at	ADP
cjgl-2651	1433	42	the	the	DET
cjgl-2651	1433	43	very	very	ADV
cjgl-2651	1433	44	least	least	ADJ
cjgl-2651	1433	45	,	,	PUNCT
cjgl-2651	1433	46	as	as	ADP
cjgl-2651	1433	47	being	be	AUX
cjgl-2651	1433	48	indifferent	indifferent	ADJ
cjgl-2651	1433	49	to	to	ADP
cjgl-2651	1433	50	the	the	DET
cjgl-2651	1433	51	allocation	allocation	NOUN
cjgl-2651	1433	52	of	of	ADP
cjgl-2651	1433	53	legal	legal	ADJ
cjgl-2651	1433	54	ownership	ownership	NOUN
cjgl-2651	1433	55	of	of	ADP
cjgl-2651	1433	56	property	property	NOUN
cjgl-2651	1433	57	within	within	ADP
cjgl-2651	1433	58	the	the	DET
cjgl-2651	1433	59	unit	unit	NOUN
cjgl-2651	1433	60	)	)	PUNCT
cjgl-2651	1433	61	.	.	PUNCT
cjgl-2651	1434	1	those	those	PRON
cjgl-2651	1434	2	with	with	ADP
cjgl-2651	1434	3	greater	great	ADJ
cjgl-2651	1434	4	wealth	wealth	NOUN
cjgl-2651	1434	5	are	be	AUX
cjgl-2651	1434	6	,	,	PUNCT
cjgl-2651	1434	7	quite	quite	ADV
cjgl-2651	1434	8	naturally	naturally	ADV
cjgl-2651	1434	9	,	,	PUNCT
cjgl-2651	1434	10	more	more	ADV
cjgl-2651	1434	11	likely	likely	ADJ
cjgl-2651	1434	12	to	to	PART
cjgl-2651	1434	13	be	be	AUX
cjgl-2651	1434	14	subject	subject	ADJ
cjgl-2651	1434	15	to	to	ADP
cjgl-2651	1434	16	such	such	ADJ
cjgl-2651	1434	17	rules	rule	NOUN
cjgl-2651	1434	18	because	because	SCONJ
cjgl-2651	1434	19	they	they	PRON
cjgl-2651	1434	20	possess	possess	VERB
cjgl-2651	1434	21	more	more	ADJ
cjgl-2651	1434	22	property	property	NOUN
cjgl-2651	1434	23	the	the	DET
cjgl-2651	1434	24	ownership	ownership	NOUN
cjgl-2651	1434	25	columbia	columbia	PROPN
cjgl-2651	1434	26	journal	journal	PROPN
cjgl-2651	1434	27	of	of	ADP
cjgl-2651	1434	28	gender	gender	NOUN
cjgl-2651	1434	29	and	and	CCONJ
cjgl-2651	1434	30	law	law	NOUN
cjgl-2651	1434	31	of	of	ADP
cjgl-2651	1434	32	which	which	PRON
cjgl-2651	1434	33	can	can	AUX
cjgl-2651	1434	34	be	be	AUX
cjgl-2651	1434	35	attributed	attribute	VERB
cjgl-2651	1434	36	to	to	ADP
cjgl-2651	1434	37	others	other	NOUN
cjgl-2651	1434	38	.	.	PUNCT
cjgl-2651	1435	1	279	279	NUM
cjgl-2651	1435	2	on	on	ADP
cjgl-2651	1435	3	the	the	DET
cjgl-2651	1435	4	other	other	ADJ
cjgl-2651	1435	5	hand	hand	NOUN
cjgl-2651	1435	6	,	,	PUNCT
cjgl-2651	1435	7	the	the	DET
cjgl-2651	1435	8	deductions	deduction	NOUN
cjgl-2651	1435	9	,	,	PUNCT
cjgl-2651	1435	10	credits	credit	NOUN
cjgl-2651	1435	11	,	,	PUNCT
cjgl-2651	1435	12	and	and	CCONJ
cjgl-2651	1435	13	exclusions	exclusion	NOUN
cjgl-2651	1435	14	discussed	discuss	VERB
cjgl-2651	1435	15	in	in	ADP
cjgl-2651	1435	16	part	part	NOUN
cjgl-2651	1435	17	i	i	PRON
cjgl-2651	1435	18	are	be	AUX
cjgl-2651	1435	19	,	,	PUNCT
cjgl-2651	1435	20	at	at	ADP
cjgl-2651	1435	21	a	a	DET
cjgl-2651	1435	22	general	general	ADJ
cjgl-2651	1435	23	level	level	NOUN
cjgl-2651	1435	24	,	,	PUNCT
cjgl-2651	1435	25	much	much	ADV
cjgl-2651	1435	26	more	more	ADV
cjgl-2651	1435	27	broadly	broadly	ADV
cjgl-2651	1435	28	applicable	applicable	ADJ
cjgl-2651	1435	29	.	.	PUNCT
cjgl-2651	1436	1	those	those	DET
cjgl-2651	1436	2	rules	rule	NOUN
cjgl-2651	1436	3	afford	afford	VERB
cjgl-2651	1436	4	(	(	PUNCT
cjgl-2651	1436	5	or	or	CCONJ
cjgl-2651	1436	6	deny	deny	VERB
cjgl-2651	1436	7	)	)	PUNCT
cjgl-2651	1436	8	tax	tax	NOUN
cjgl-2651	1436	9	benefits	benefit	NOUN
cjgl-2651	1436	10	based	base	VERB
cjgl-2651	1436	11	on	on	ADP
cjgl-2651	1436	12	familial	familial	ADJ
cjgl-2651	1436	13	relationships	relationship	NOUN
cjgl-2651	1436	14	and	and	CCONJ
cjgl-2651	1436	15	,	,	PUNCT
cjgl-2651	1436	16	therefore	therefore	ADV
cjgl-2651	1436	17	,	,	PUNCT
cjgl-2651	1436	18	do	do	AUX
cjgl-2651	1436	19	not	not	PART
cjgl-2651	1436	20	presuppose	presuppose	VERB
cjgl-2651	1436	21	a	a	DET
cjgl-2651	1436	22	certain	certain	ADJ
cjgl-2651	1436	23	level	level	NOUN
cjgl-2651	1436	24	of	of	ADP
cjgl-2651	1436	25	property	property	NOUN
cjgl-2651	1436	26	ownership	ownership	NOUN
cjgl-2651	1436	27	.	.	PUNCT
cjgl-2651	1437	1	instead	instead	ADV
cjgl-2651	1437	2	,	,	PUNCT
cjgl-2651	1437	3	the	the	DET
cjgl-2651	1437	4	rules	rule	NOUN
cjgl-2651	1437	5	discussed	discuss	VERB
cjgl-2651	1437	6	in	in	ADP
cjgl-2651	1437	7	part	part	NOUN
cjgl-2651	1437	8	1i	1i	X
cjgl-2651	1437	9	contemplate	contemplate	VERB
cjgl-2651	1437	10	no	no	PRON
cjgl-2651	1437	11	more	more	ADJ
cjgl-2651	1437	12	than	than	ADP
cjgl-2651	1437	13	the	the	DET
cjgl-2651	1437	14	possibility	possibility	NOUN
cjgl-2651	1437	15	of	of	ADP
cjgl-2651	1437	16	a	a	DET
cjgl-2651	1437	17	taxpayer	taxpayer	NOUN
cjgl-2651	1437	18	being	be	AUX
cjgl-2651	1437	19	born	bear	VERB
cjgl-2651	1437	20	into	into	ADP
cjgl-2651	1437	21	a	a	DET
cjgl-2651	1437	22	family	family	NOUN
cjgl-2651	1437	23	,	,	PUNCT
cjgl-2651	1437	24	having	have	VERB
cjgl-2651	1437	25	friends	friend	NOUN
cjgl-2651	1437	26	,	,	PUNCT
cjgl-2651	1437	27	and	and	CCONJ
cjgl-2651	1437	28	marrying	marry	VERB
cjgl-2651	1437	29	(	(	PUNCT
cjgl-2651	1437	30	but	but	CCONJ
cjgl-2651	1437	31	only	only	ADV
cjgl-2651	1437	32	someone	someone	PRON
cjgl-2651	1437	33	different	different	ADJ
cjgl-2651	1437	34	-	-	PUNCT
cjgl-2651	1437	35	sex	sex	NOUN
cjgl-2651	1437	36	)	)	PUNCT
cjgl-2651	1437	37	.	.	PUNCT
cjgl-2651	1438	1	turning	turn	VERB
cjgl-2651	1438	2	to	to	ADP
cjgl-2651	1438	3	their	their	PRON
cjgl-2651	1438	4	specific	specific	ADJ
cjgl-2651	1438	5	operation	operation	NOUN
cjgl-2651	1438	6	,	,	PUNCT
cjgl-2651	1438	7	the	the	DET
cjgl-2651	1438	8	provisions	provision	NOUN
cjgl-2651	1438	9	discussed	discuss	VERB
cjgl-2651	1438	10	in	in	ADP
cjgl-2651	1438	11	part	part	NOUN
cjgl-2651	1438	12	ii	ii	PROPN
cjgl-2651	1438	13	are	be	AUX
cjgl-2651	1438	14	,	,	PUNCT
cjgl-2651	1438	15	if	if	SCONJ
cjgl-2651	1438	16	anything	anything	PRON
cjgl-2651	1438	17	,	,	PUNCT
cjgl-2651	1438	18	skewed	skew	VERB
cjgl-2651	1438	19	toward	toward	ADP
cjgl-2651	1438	20	lowerand	lowerand	VERB
cjgl-2651	1438	21	middleincome	middleincome	PROPN
cjgl-2651	1438	22	taxpayers	taxpayer	NOUN
cjgl-2651	1438	23	.	.	PUNCT
cjgl-2651	1439	1	for	for	ADP
cjgl-2651	1439	2	instance	instance	NOUN
cjgl-2651	1439	3	,	,	PUNCT
cjgl-2651	1439	4	the	the	DET
cjgl-2651	1439	5	amount	amount	NOUN
cjgl-2651	1439	6	of	of	ADP
cjgl-2651	1439	7	the	the	DET
cjgl-2651	1439	8	dependent	dependent	ADJ
cjgl-2651	1439	9	care	care	NOUN
cjgl-2651	1439	10	assistance	assistance	NOUN
cjgl-2651	1439	11	credit	credit	NOUN
cjgl-2651	1439	12	is	be	AUX
cjgl-2651	1439	13	reduced	reduce	VERB
cjgl-2651	1439	14	as	as	ADP
cjgl-2651	1439	15	a	a	DET
cjgl-2651	1439	16	taxpayer	taxpayer	NOUN
cjgl-2651	1439	17	's	's	PART
cjgl-2651	1439	18	income	income	NOUN
cjgl-2651	1439	19	increases	increase	NOUN
cjgl-2651	1439	20	;	;	PUNCT
cjgl-2651	1439	21	taxpayers	taxpayer	NOUN
cjgl-2651	1439	22	with	with	ADP
cjgl-2651	1439	23	income	income	NOUN
cjgl-2651	1439	24	above	above	ADP
cjgl-2651	1439	25	a	a	DET
cjgl-2651	1439	26	ceiling	ceiling	NOUN
cjgl-2651	1439	27	amount	amount	NOUN
cjgl-2651	1439	28	are	be	AUX
cjgl-2651	1439	29	ineligible	ineligible	ADJ
cjgl-2651	1439	30	for	for	ADP
cjgl-2651	1439	31	the	the	DET
cjgl-2651	1439	32	educational	educational	ADJ
cjgl-2651	1439	33	loan	loan	NOUN
cjgl-2651	1439	34	interest	interest	NOUN
cjgl-2651	1439	35	deduction	deduction	NOUN
cjgl-2651	1439	36	;	;	PUNCT
cjgl-2651	1439	37	and	and	CCONJ
cjgl-2651	1439	38	the	the	DET
cjgl-2651	1439	39	qualified	qualified	ADJ
cjgl-2651	1439	40	tuition	tuition	NOUN
cjgl-2651	1439	41	deduction	deduction	NOUN
cjgl-2651	1439	42	,	,	PUNCT
cjgl-2651	1439	43	the	the	DET
cjgl-2651	1439	44	exclusion	exclusion	NOUN
cjgl-2651	1439	45	for	for	ADP
cjgl-2651	1439	46	interest	interest	NOUN
cjgl-2651	1439	47	on	on	ADP
cjgl-2651	1439	48	u.s	u.s	PROPN
cjgl-2651	1439	49	.	.	PROPN
cjgl-2651	1439	50	savings	saving	NOUN
cjgl-2651	1439	51	bonds	bond	NOUN
cjgl-2651	1439	52	used	use	VERB
cjgl-2651	1439	53	to	to	PART
cjgl-2651	1439	54	pay	pay	VERB
cjgl-2651	1439	55	higher	high	ADJ
cjgl-2651	1439	56	education	education	NOUN
cjgl-2651	1439	57	expenses	expense	NOUN
cjgl-2651	1439	58	,	,	PUNCT
cjgl-2651	1439	59	the	the	DET
cjgl-2651	1439	60	contribution	contribution	NOUN
cjgl-2651	1439	61	limit	limit	NOUN
cjgl-2651	1439	62	for	for	ADP
cjgl-2651	1439	63	a	a	DET
cjgl-2651	1439	64	coverdell	coverdell	PROPN
cjgl-2651	1439	65	esa	esa	PROPN
cjgl-2651	1439	66	,	,	PUNCT
cjgl-2651	1439	67	the	the	DET
cjgl-2651	1439	68	child	child	NOUN
cjgl-2651	1439	69	tax	tax	NOUN
cjgl-2651	1439	70	credit	credit	NOUN
cjgl-2651	1439	71	,	,	PUNCT
cjgl-2651	1439	72	the	the	DET
cjgl-2651	1439	73	hope	hope	NOUN
cjgl-2651	1439	74	credit	credit	NOUN
cjgl-2651	1439	75	,	,	PUNCT
cjgl-2651	1439	76	the	the	DET
cjgl-2651	1439	77	lifetime	lifetime	NOUN
cjgl-2651	1439	78	learning	learn	VERB
cjgl-2651	1439	79	credit	credit	NOUN
cjgl-2651	1439	80	,	,	PUNCT
cjgl-2651	1439	81	the	the	DET
cjgl-2651	1439	82	american	american	ADJ
cjgl-2651	1439	83	279	279	NUM
cjgl-2651	1439	84	in	in	ADP
cjgl-2651	1439	85	2008	2008	NUM
cjgl-2651	1439	86	,	,	PUNCT
cjgl-2651	1439	87	fully	fully	ADV
cjgl-2651	1439	88	84	84	NUM
cjgl-2651	1439	89	%	%	NOUN
cjgl-2651	1439	90	of	of	ADP
cjgl-2651	1439	91	the	the	DET
cjgl-2651	1439	92	taxable	taxable	ADJ
cjgl-2651	1439	93	net	net	ADJ
cjgl-2651	1439	94	gain	gain	NOUN
cjgl-2651	1439	95	from	from	ADP
cjgl-2651	1439	96	capital	capital	NOUN
cjgl-2651	1439	97	assets	asset	NOUN
cjgl-2651	1439	98	on	on	ADP
cjgl-2651	1439	99	form	form	NOUN
cjgl-2651	1439	100	1040	1040	NUM
cjgl-2651	1439	101	,	,	PUNCT
cjgl-2651	1439	102	schedule	schedule	NOUN
cjgl-2651	1439	103	d	d	NOUN
cjgl-2651	1439	104	was	be	AUX
cjgl-2651	1439	105	reported	report	VERB
cjgl-2651	1439	106	by	by	ADP
cjgl-2651	1439	107	the	the	DET
cjgl-2651	1439	108	3	3	NUM
cjgl-2651	1439	109	%	%	NOUN
cjgl-2651	1439	110	of	of	ADP
cjgl-2651	1439	111	taxpayers	taxpayer	NOUN
cjgl-2651	1439	112	with	with	ADP
cjgl-2651	1439	113	adjusted	adjust	VERB
cjgl-2651	1439	114	gross	gross	ADJ
cjgl-2651	1439	115	incomes	income	NOUN
cjgl-2651	1439	116	of	of	ADP
cjgl-2651	1439	117	$	$	SYM
cjgl-2651	1439	118	200,000	200,000	NUM
cjgl-2651	1439	119	or	or	CCONJ
cjgl-2651	1439	120	more	more	ADJ
cjgl-2651	1439	121	.	.	PUNCT
cjgl-2651	1440	1	i.r.s	i.r.s	NOUN
cjgl-2651	1440	2	.	.	PUNCT
cjgl-2651	1441	1	pub	pub	NOUN
cjgl-2651	1441	2	.	.	PUNCT
cjgl-2651	1442	1	no	no	INTJ
cjgl-2651	1442	2	.	.	NOUN
cjgl-2651	1443	1	1304	1304	NUM
cjgl-2651	1443	2	,	,	PUNCT
cjgl-2651	1443	3	supra	supra	PROPN
cjgl-2651	1443	4	note	note	NOUN
cjgl-2651	1443	5	27	27	NUM
cjgl-2651	1443	6	,	,	PUNCT
cjgl-2651	1443	7	at	at	ADP
cjgl-2651	1443	8	42	42	NUM
cjgl-2651	1443	9	tbl	tbl	NOUN
cjgl-2651	1443	10	.	.	PUNCT
cjgl-2651	1444	1	1.4	1.4	NUM
cjgl-2651	1444	2	.	.	PUNCT
cjgl-2651	1445	1	a	a	DET
cjgl-2651	1445	2	major	major	ADJ
cjgl-2651	1445	3	complaint	complaint	NOUN
cjgl-2651	1445	4	made	make	VERB
cjgl-2651	1445	5	by	by	ADP
cjgl-2651	1445	6	some	some	PRON
cjgl-2651	1445	7	about	about	ADP
cjgl-2651	1445	8	lower	low	ADJ
cjgl-2651	1445	9	gains	gain	NOUN
cjgl-2651	1445	10	rates	rate	NOUN
cjgl-2651	1445	11	cut	cut	VERB
cjgl-2651	1445	12	is	be	AUX
cjgl-2651	1445	13	that	that	SCONJ
cjgl-2651	1445	14	they	they	PRON
cjgl-2651	1445	15	primarily	primarily	ADV
cjgl-2651	1445	16	benefit	benefit	VERB
cjgl-2651	1445	17	very	very	ADV
cjgl-2651	1445	18	high	high	ADJ
cjgl-2651	1445	19	income	income	NOUN
cjgl-2651	1445	20	individuals	individual	NOUN
cjgl-2651	1445	21	.	.	PUNCT
cjgl-2651	1446	1	capital	capital	NOUN
cjgl-2651	1446	2	gains	gain	NOUN
cjgl-2651	1446	3	arc	arc	NOUN
cjgl-2651	1446	4	concentrated	concentrate	VERB
cjgl-2651	1446	5	among	among	ADP
cjgl-2651	1446	6	higher	high	ADJ
cjgl-2651	1446	7	income	income	NOUN
cjgl-2651	1446	8	individuals	individual	NOUN
cjgl-2651	1446	9	because	because	SCONJ
cjgl-2651	1446	10	these	these	DET
cjgl-2651	1446	11	individuals	individual	NOUN
cjgl-2651	1446	12	tend	tend	VERB
cjgl-2651	1446	13	to	to	PART
cjgl-2651	1446	14	own	own	VERB
cjgl-2651	1446	15	capital	capital	NOUN
cjgl-2651	1446	16	and	and	CCONJ
cjgl-2651	1446	17	because	because	SCONJ
cjgl-2651	1446	18	they	they	PRON
cjgl-2651	1446	19	are	be	AUX
cjgl-2651	1446	20	likely	likely	ADJ
cjgl-2651	1446	21	to	to	PART
cjgl-2651	1446	22	own	own	VERB
cjgl-2651	1446	23	capital	capital	NOUN
cjgl-2651	1446	24	that	that	PRON
cjgl-2651	1446	25	generates	generate	VERB
cjgl-2651	1446	26	capital	capital	NOUN
cjgl-2651	1446	27	gains	gain	NOUN
cjgl-2651	1446	28	.	.	PUNCT
cjgl-2651	1447	1	for	for	ADP
cjgl-2651	1447	2	example	example	NOUN
cjgl-2651	1447	3	,	,	PUNCT
cjgl-2651	1447	4	the	the	DET
cjgl-2651	1447	5	joint	joint	ADJ
cjgl-2651	1447	6	committee	committee	NOUN
cjgl-2651	1447	7	on	on	ADP
cjgl-2651	1447	8	taxation	taxation	NOUN
cjgl-2651	1447	9	indicated	indicate	VERB
cjgl-2651	1447	10	that	that	SCONJ
cjgl-2651	1447	11	for	for	ADP
cjgl-2651	1447	12	2005	2005	NUM
cjgl-2651	1447	13	,	,	PUNCT
cjgl-2651	1447	14	88	88	NUM
cjgl-2651	1447	15	%	%	NOUN
cjgl-2651	1447	16	of	of	ADP
cjgl-2651	1447	17	the	the	DET
cjgl-2651	1447	18	bcnefit	bcnefit	NOUN
cjgl-2651	1447	19	of	of	ADP
cjgl-2651	1447	20	lower	low	ADJ
cjgl-2651	1447	21	rates	rate	NOUN
cjgl-2651	1447	22	[	[	X
cjgl-2651	1447	23	sic	sic	ADJ
cjgl-2651	1447	24	]	]	PUNCT
cjgl-2651	1447	25	to	to	ADP
cjgl-2651	1447	26	individuals	individual	NOUN
cjgl-2651	1447	27	with	with	ADP
cjgl-2651	1447	28	incomes	income	NOUN
cjgl-2651	1447	29	over	over	ADP
cjgl-2651	1447	30	$	$	SYM
cjgl-2651	1447	31	200,000	200,000	NUM
cjgl-2651	1447	32	and	and	CCONJ
cjgl-2651	1447	33	95	95	NUM
cjgl-2651	1447	34	%	%	NOUN
cjgl-2651	1447	35	would	would	AUX
cjgl-2651	1447	36	go	go	VERB
cjgl-2651	1447	37	to	to	ADP
cjgl-2651	1447	38	individuals	individual	NOUN
cjgl-2651	1447	39	with	with	ADP
cjgl-2651	1447	40	incomes	income	NOUN
cjgl-2651	1447	41	over	over	ADP
cjgl-2651	1447	42	$	$	SYM
cjgl-2651	1447	43	100,000	100,000	NUM
cjgl-2651	1447	44	.	.	PUNCT
cjgl-2651	1448	1	individuals	individual	NOUN
cjgl-2651	1448	2	with	with	ADP
cjgl-2651	1448	3	$	$	SYM
cjgl-2651	1448	4	200,000	200,000	NUM
cjgl-2651	1448	5	of	of	ADP
cjgl-2651	1448	6	income	income	NOUN
cjgl-2651	1448	7	account	account	NOUN
cjgl-2651	1448	8	for	for	ADP
cjgl-2651	1448	9	about	about	ADV
cjgl-2651	1448	10	3	3	NUM
cjgl-2651	1448	11	%	%	NOUN
cjgl-2651	1448	12	of	of	ADP
cjgl-2651	1448	13	taxpayers	taxpayer	NOUN
cjgl-2651	1448	14	and	and	CCONJ
cjgl-2651	1448	15	individuals	individual	NOUN
cjgl-2651	1448	16	with	with	ADP
cjgl-2651	1448	17	incomes	income	NOUN
cjgl-2651	1448	18	over	over	ADP
cjgl-2651	1448	19	$	$	SYM
cjgl-2651	1448	20	100,000	100,000	NUM
cjgl-2651	1448	21	account	account	NOUN
cjgl-2651	1448	22	for	for	ADP
cjgl-2651	1448	23	less	less	ADJ
cjgl-2651	1448	24	[	[	X
cjgl-2651	1448	25	sic	sic	ADJ
cjgl-2651	1448	26	]	]	PUNCT
cjgl-2651	1448	27	about	about	ADP
cjgl-2651	1448	28	14	14	NUM
cjgl-2651	1448	29	%	%	NOUN
cjgl-2651	1448	30	.	.	PUNCT
cjgl-2651	1449	1	jane	jane	PROPN
cjgl-2651	1449	2	g.	g.	PROPN
cjgl-2651	1449	3	gravelle	gravelle	PROPN
cjgl-2651	1449	4	,	,	PUNCT
cjgl-2651	1449	5	cong	cong	PROPN
cjgl-2651	1449	6	.	.	PUNCT
cjgl-2651	1450	1	research	research	NOUN
cjgl-2651	1450	2	serv	serv	PROPN
cjgl-2651	1450	3	.	.	PUNCT
cjgl-2651	1450	4	,	,	PUNCT
cjgl-2651	1450	5	library	library	NOUN
cjgl-2651	1450	6	of	of	ADP
cjgl-2651	1450	7	cong	cong	PROPN
cjgl-2651	1450	8	.	.	PROPN
cjgl-2651	1450	9	,	,	PUNCT
cjgl-2651	1450	10	rep	rep	PROPN
cjgl-2651	1450	11	.	.	PROPN
cjgl-2651	1450	12	no	no	PROPN
cjgl-2651	1450	13	.	.	NOUN
cjgl-2651	1451	1	96	96	NUM
cjgl-2651	1451	2	-	-	SYM
cjgl-2651	1451	3	769	769	NUM
cjgl-2651	1451	4	,	,	PUNCT
cjgl-2651	1451	5	capital	capital	NOUN
cjgl-2651	1451	6	gains	gain	NOUN
cjgl-2651	1451	7	taxes	taxis	NOUN
cjgl-2651	1451	8	:	:	PUNCT
cjgl-2651	1451	9	an	an	DET
cjgl-2651	1451	10	overview	overview	NOUN
cjgl-2651	1451	11	,	,	PUNCT
cjgl-2651	1451	12	at	at	ADP
cjgl-2651	1451	13	crs-6	crs-6	X
cjgl-2651	1451	14	(	(	PUNCT
cjgl-2651	1451	15	2007	2007	NUM
cjgl-2651	1451	16	)	)	PUNCT
cjgl-2651	1451	17	;	;	PUNCT
cjgl-2651	1451	18	see	see	VERB
cjgl-2651	1451	19	also	also	ADV
cjgl-2651	1451	20	who	who	PRON
cjgl-2651	1451	21	pays	pay	VERB
cjgl-2651	1451	22	capital	capital	NOUN
cjgl-2651	1451	23	gains	gain	NOUN
cjgl-2651	1451	24	taxes	taxis	NOUN
cjgl-2651	1451	25	?	?	PUNCT
cjgl-2651	1451	26	,	,	PUNCT
cjgl-2651	1451	27	citizens	citizen	NOUN
cjgl-2651	1451	28	for	for	ADP
cjgl-2651	1451	29	tax	tax	NOUN
cjgl-2651	1451	30	justice	justice	NOUN
cjgl-2651	1451	31	,	,	PUNCT
cjgl-2651	1451	32	(	(	PUNCT
cjgl-2651	1451	33	mar	mar	PROPN
cjgl-2651	1451	34	.	.	PROPN
cjgl-2651	1451	35	16	16	NUM
cjgl-2651	1451	36	,	,	PUNCT
cjgl-2651	1451	37	2006	2006	NUM
cjgl-2651	1451	38	)	)	PUNCT
cjgl-2651	1451	39	,	,	PUNCT
cjgl-2651	1451	40	http://	http://	PROPN
cjgl-2651	1451	41	www.ctj.org/pdf/cg0306.pdf	www.ctj.org/pdf/cg0306.pdf	X
cjgl-2651	1451	42	(	(	PUNCT
cjgl-2651	1451	43	indicating	indicate	VERB
cjgl-2651	1451	44	that	that	SCONJ
cjgl-2651	1451	45	,	,	PUNCT
cjgl-2651	1451	46	in	in	ADP
cjgl-2651	1451	47	2005	2005	NUM
cjgl-2651	1451	48	,	,	PUNCT
cjgl-2651	1451	49	"	"	PUNCT
cjgl-2651	1451	50	the	the	DET
cjgl-2651	1451	51	wealthiest	wealthy	ADJ
cjgl-2651	1451	52	10	10	NUM
cjgl-2651	1451	53	percent	percent	NOUN
cjgl-2651	1451	54	of	of	ADP
cjgl-2651	1451	55	taxpayers	taxpayer	NOUN
cjgl-2651	1451	56	enjoyed	enjoy	VERB
cjgl-2651	1451	57	90	90	NUM
cjgl-2651	1451	58	percent	percent	NOUN
cjgl-2651	1451	59	of	of	ADP
cjgl-2651	1451	60	the	the	DET
cjgl-2651	1451	61	capital	capital	NOUN
cjgl-2651	1451	62	gains	gain	NOUN
cjgl-2651	1451	63	eligible	eligible	ADJ
cjgl-2651	1451	64	"	"	PUNCT
cjgl-2651	1451	65	for	for	ADP
cjgl-2651	1451	66	preferential	preferential	ADJ
cjgl-2651	1451	67	rates	rate	NOUN
cjgl-2651	1451	68	,	,	PUNCT
cjgl-2651	1451	69	while	while	SCONJ
cjgl-2651	1451	70	"	"	PUNCT
cjgl-2651	1451	71	the	the	DET
cjgl-2651	1451	72	poorest	poor	ADJ
cjgl-2651	1451	73	sixty	sixty	NUM
cjgl-2651	1451	74	percent	percent	NOUN
cjgl-2651	1451	75	of	of	ADP
cjgl-2651	1451	76	americans	americans	PROPN
cjgl-2651	1451	77	,	,	PUNCT
cjgl-2651	1451	78	by	by	ADP
cjgl-2651	1451	79	contrast	contrast	NOUN
cjgl-2651	1451	80	,	,	PUNCT
cjgl-2651	1451	81	collectively	collectively	ADV
cjgl-2651	1451	82	received	receive	VERB
cjgl-2651	1451	83	just	just	ADV
cjgl-2651	1451	84	2	2	NUM
cjgl-2651	1451	85	percent	percent	NOUN
cjgl-2651	1451	86	of	of	ADP
cjgl-2651	1451	87	the	the	DET
cjgl-2651	1451	88	capital	capital	NOUN
cjgl-2651	1451	89	gains	gain	NOUN
cjgl-2651	1451	90	eligible	eligible	ADJ
cjgl-2651	1451	91	for	for	ADP
cjgl-2651	1451	92	the	the	DET
cjgl-2651	1451	93	lower	low	ADJ
cjgl-2651	1451	94	capital	capital	NOUN
cjgl-2651	1451	95	gains	gain	NOUN
cjgl-2651	1451	96	rates	rate	NOUN
cjgl-2651	1451	97	"	"	PUNCT
cjgl-2651	1451	98	)	)	PUNCT
cjgl-2651	1451	99	.	.	PUNCT
cjgl-2651	1452	1	columbia	columbia	PROPN
cjgl-2651	1452	2	journal	journal	PROPN
cjgl-2651	1452	3	of	of	ADP
cjgl-2651	1452	4	gender	gender	NOUN
cjgl-2651	1452	5	and	and	CCONJ
cjgl-2651	1452	6	law	law	NOUN
cjgl-2651	1452	7	opportunity	opportunity	NOUN
cjgl-2651	1452	8	credit	credit	NOUN
cjgl-2651	1452	9	,	,	PUNCT
cjgl-2651	1452	10	and	and	CCONJ
cjgl-2651	1452	11	the	the	DET
cjgl-2651	1452	12	earned	earn	VERB
cjgl-2651	1452	13	income	income	NOUN
cjgl-2651	1452	14	credit	credit	NOUN
cjgl-2651	1452	15	are	be	AUX
cjgl-2651	1452	16	all	all	PRON
cjgl-2651	1452	17	reduced	reduce	VERB
cjgl-2651	1452	18	and	and	CCONJ
cjgl-2651	1452	19	eventually	eventually	ADV
cjgl-2651	1452	20	phased	phase	VERB
cjgl-2651	1452	21	out	out	ADP
cjgl-2651	1452	22	as	as	ADP
cjgl-2651	1452	23	a	a	DET
cjgl-2651	1452	24	taxpayer	taxpayer	NOUN
cjgl-2651	1452	25	's	's	PART
cjgl-2651	1452	26	income	income	NOUN
cjgl-2651	1452	27	increases.280	increases.280	NOUN
cjgl-2651	1452	28	now	now	ADV
cjgl-2651	1452	29	let	let	VERB
cjgl-2651	1452	30	us	we	PRON
cjgl-2651	1452	31	superimpose	superimpose	VERB
cjgl-2651	1452	32	the	the	DET
cjgl-2651	1452	33	incidence	incidence	NOUN
cjgl-2651	1452	34	of	of	ADP
cjgl-2651	1452	35	these	these	DET
cjgl-2651	1452	36	rules	rule	NOUN
cjgl-2651	1452	37	over	over	ADP
cjgl-2651	1452	38	their	their	PRON
cjgl-2651	1452	39	respective	respective	ADJ
cjgl-2651	1452	40	baselines	baseline	NOUN
cjgl-2651	1452	41	.	.	PUNCT
cjgl-2651	1453	1	the	the	DET
cjgl-2651	1453	2	attribution	attribution	NOUN
cjgl-2651	1453	3	rules	rule	NOUN
cjgl-2651	1453	4	tend	tend	VERB
cjgl-2651	1453	5	to	to	PART
cjgl-2651	1453	6	apply	apply	VERB
cjgl-2651	1453	7	to	to	ADP
cjgl-2651	1453	8	wealthy	wealthy	ADJ
cjgl-2651	1453	9	taxpayers	taxpayer	NOUN
cjgl-2651	1453	10	and	and	CCONJ
cjgl-2651	1453	11	generally	generally	ADV
cjgl-2651	1453	12	do	do	AUX
cjgl-2651	1453	13	not	not	PART
cjgl-2651	1453	14	require	require	VERB
cjgl-2651	1453	15	them	they	PRON
cjgl-2651	1453	16	to	to	PART
cjgl-2651	1453	17	identify	identify	VERB
cjgl-2651	1453	18	or	or	CCONJ
cjgl-2651	1453	19	document	document	VERB
cjgl-2651	1453	20	their	their	PRON
cjgl-2651	1453	21	family	family	NOUN
cjgl-2651	1453	22	members	member	NOUN
cjgl-2651	1453	23	.	.	PUNCT
cjgl-2651	1454	1	this	this	DET
cjgl-2651	1454	2	lack	lack	NOUN
cjgl-2651	1454	3	of	of	ADP
cjgl-2651	1454	4	accountability	accountability	NOUN
cjgl-2651	1454	5	opens	open	VERB
cjgl-2651	1454	6	the	the	DET
cjgl-2651	1454	7	door	door	NOUN
cjgl-2651	1454	8	to	to	ADP
cjgl-2651	1454	9	potential	potential	ADJ
cjgl-2651	1454	10	abuse	abuse	NOUN
cjgl-2651	1454	11	,	,	PUNCT
cjgl-2651	1454	12	because	because	SCONJ
cjgl-2651	1454	13	wealthy	wealthy	ADJ
cjgl-2651	1454	14	taxpayers	taxpayer	NOUN
cjgl-2651	1454	15	can	can	AUX
cjgl-2651	1454	16	carelessly	carelessly	ADV
cjgl-2651	1454	17	or	or	CCONJ
cjgl-2651	1454	18	erroneously	erroneously	ADV
cjgl-2651	1454	19	apply	apply	VERB
cjgl-2651	1454	20	the	the	DET
cjgl-2651	1454	21	attribution	attribution	NOUN
cjgl-2651	1454	22	rules	rule	NOUN
cjgl-2651	1454	23	and	and	CCONJ
cjgl-2651	1454	24	then	then	ADV
cjgl-2651	1454	25	play	play	VERB
cjgl-2651	1454	26	the	the	DET
cjgl-2651	1454	27	audit	audit	NOUN
cjgl-2651	1454	28	lottery	lottery	NOUN
cjgl-2651	1454	29	in	in	ADP
cjgl-2651	1454	30	the	the	DET
cjgl-2651	1454	31	hopes	hope	NOUN
cjgl-2651	1454	32	that	that	SCONJ
cjgl-2651	1454	33	the	the	DET
cjgl-2651	1454	34	irs	irs	PROPN
cjgl-2651	1454	35	will	will	AUX
cjgl-2651	1454	36	never	never	ADV
cjgl-2651	1454	37	detect	detect	VERB
cjgl-2651	1454	38	an	an	DET
cjgl-2651	1454	39	error	error	NOUN
cjgl-2651	1454	40	.	.	PUNCT
cjgl-2651	1455	1	the	the	DET
cjgl-2651	1455	2	deduction	deduction	NOUN
cjgl-2651	1455	3	,	,	PUNCT
cjgl-2651	1455	4	credit	credit	NOUN
cjgl-2651	1455	5	,	,	PUNCT
cjgl-2651	1455	6	and	and	CCONJ
cjgl-2651	1455	7	exclusion	exclusion	NOUN
cjgl-2651	1455	8	provisions	provision	NOUN
cjgl-2651	1455	9	that	that	PRON
cjgl-2651	1455	10	afford	afford	VERB
cjgl-2651	1455	11	(	(	PUNCT
cjgl-2651	1455	12	or	or	CCONJ
cjgl-2651	1455	13	deny	deny	VERB
cjgl-2651	1455	14	)	)	PUNCT
cjgl-2651	1455	15	tax	tax	NOUN
cjgl-2651	1455	16	benefits	benefit	NOUN
cjgl-2651	1455	17	based	base	VERB
cjgl-2651	1455	18	on	on	ADP
cjgl-2651	1455	19	familial	familial	ADJ
cjgl-2651	1455	20	relationships	relationship	NOUN
cjgl-2651	1455	21	are	be	AUX
cjgl-2651	1455	22	more	more	ADV
cjgl-2651	1455	23	widely	widely	ADV
cjgl-2651	1455	24	available	available	ADJ
cjgl-2651	1455	25	and	and	CCONJ
cjgl-2651	1455	26	,	,	PUNCT
cjgl-2651	1455	27	to	to	ADP
cjgl-2651	1455	28	the	the	DET
cjgl-2651	1455	29	extent	extent	NOUN
cjgl-2651	1455	30	they	they	PRON
cjgl-2651	1455	31	bespeak	bespeak	VERB
cjgl-2651	1455	32	any	any	DET
cjgl-2651	1455	33	targeting	targeting	NOUN
cjgl-2651	1455	34	based	base	VERB
cjgl-2651	1455	35	on	on	ADP
cjgl-2651	1455	36	economic	economic	ADJ
cjgl-2651	1455	37	class	class	NOUN
cjgl-2651	1455	38	,	,	PUNCT
cjgl-2651	1455	39	are	be	AUX
cjgl-2651	1455	40	targeted	target	VERB
cjgl-2651	1455	41	at	at	ADP
cjgl-2651	1455	42	lowerand	lowerand	NOUN
cjgl-2651	1455	43	middle	middle	ADJ
cjgl-2651	1455	44	-	-	PUNCT
cjgl-2651	1455	45	income	income	NOUN
cjgl-2651	1455	46	taxpayers	taxpayer	NOUN
cjgl-2651	1455	47	.	.	PUNCT
cjgl-2651	1456	1	these	these	DET
cjgl-2651	1456	2	lowerand	lowerand	ADJ
cjgl-2651	1456	3	middle	middle	ADJ
cjgl-2651	1456	4	-	-	PUNCT
cjgl-2651	1456	5	income	income	NOUN
cjgl-2651	1456	6	taxpayers	taxpayer	NOUN
cjgl-2651	1456	7	,	,	PUNCT
cjgl-2651	1456	8	unlike	unlike	ADP
cjgl-2651	1456	9	their	their	PRON
cjgl-2651	1456	10	wealthy	wealthy	ADJ
cjgl-2651	1456	11	counterparts	counterpart	NOUN
cjgl-2651	1456	12	,	,	PUNCT
cjgl-2651	1456	13	are	be	AUX
cjgl-2651	1456	14	generally	generally	ADV
cjgl-2651	1456	15	required	require	VERB
cjgl-2651	1456	16	to	to	PART
cjgl-2651	1456	17	identify	identify	VERB
cjgl-2651	1456	18	and	and	CCONJ
cjgl-2651	1456	19	document	document	VERB
cjgl-2651	1456	20	their	their	PRON
cjgl-2651	1456	21	family	family	NOUN
cjgl-2651	1456	22	members	member	NOUN
cjgl-2651	1456	23	,	,	PUNCT
cjgl-2651	1456	24	in	in	ADP
cjgl-2651	1456	25	an	an	DET
cjgl-2651	1456	26	effort	effort	NOUN
cjgl-2651	1456	27	to	to	PART
cjgl-2651	1456	28	increase	increase	VERB
cjgl-2651	1456	29	their	their	PRON
cjgl-2651	1456	30	tax	tax	NOUN
cjgl-2651	1456	31	compliance	compliance	NOUN
cjgl-2651	1456	32	and	and	CCONJ
cjgl-2651	1456	33	reduce	reduce	VERB
cjgl-2651	1456	34	the	the	DET
cjgl-2651	1456	35	possibility	possibility	NOUN
cjgl-2651	1456	36	that	that	SCONJ
cjgl-2651	1456	37	they	they	PRON
cjgl-2651	1456	38	might	might	AUX
cjgl-2651	1456	39	abuse	abuse	VERB
cjgl-2651	1456	40	the	the	DET
cjgl-2651	1456	41	code	code	NOUN
cjgl-2651	1456	42	.	.	PUNCT
cjgl-2651	1457	1	thus	thus	ADV
cjgl-2651	1457	2	,	,	PUNCT
cjgl-2651	1457	3	once	once	ADV
cjgl-2651	1457	4	considered	consider	VERB
cjgl-2651	1457	5	together	together	ADV
cjgl-2651	1457	6	,	,	PUNCT
cjgl-2651	1457	7	the	the	DET
cjgl-2651	1457	8	rules	rule	NOUN
cjgl-2651	1457	9	in	in	ADP
cjgl-2651	1457	10	parts	part	NOUN
cjgl-2651	1457	11	11	11	NUM
cjgl-2651	1457	12	and	and	CCONJ
cjgl-2651	1457	13	iii	iii	NOUN
cjgl-2651	1457	14	provide	provide	VERB
cjgl-2651	1457	15	evidence	evidence	NOUN
cjgl-2651	1457	16	of	of	ADP
cjgl-2651	1457	17	class	class	NOUN
cjgl-2651	1457	18	-	-	PUNCT
cjgl-2651	1457	19	based	base	VERB
cjgl-2651	1457	20	privileging	privileging	NOUN
cjgl-2651	1457	21	in	in	ADP
cjgl-2651	1457	22	the	the	DET
cjgl-2651	1457	23	identification	identification	NOUN
cjgl-2651	1457	24	and	and	CCONJ
cjgl-2651	1457	25	documentation	documentation	NOUN
cjgl-2651	1457	26	of	of	ADP
cjgl-2651	1457	27	family	family	NOUN
cjgl-2651	1457	28	members	member	NOUN
cjgl-2651	1457	29	for	for	ADP
cjgl-2651	1457	30	tax	tax	NOUN
cjgl-2651	1457	31	purposes	purpose	NOUN
cjgl-2651	1457	32	,	,	PUNCT
cjgl-2651	1457	33	with	with	ADP
cjgl-2651	1457	34	greater	great	ADJ
cjgl-2651	1457	35	enforcement	enforcement	NOUN
cjgl-2651	1457	36	effort	effort	NOUN
cjgl-2651	1457	37	being	be	AUX
cjgl-2651	1457	38	280	280	NUM
cjgl-2651	1457	39	i.r.c	i.r.c	NOUN
cjgl-2651	1457	40	.	.	PUNCT
cjgl-2651	1458	1	§	§	PROPN
cjgl-2651	1458	2	§	§	PROPN
cjgl-2651	1458	3	21(a)(2	21(a)(2	NUM
cjgl-2651	1458	4	)	)	PUNCT
cjgl-2651	1458	5	,	,	PUNCT
cjgl-2651	1458	6	24(b)(i)-(2	24(b)(i)-(2	NUM
cjgl-2651	1458	7	)	)	PUNCT
cjgl-2651	1458	8	,	,	PUNCT
cjgl-2651	1458	9	25a(d	25a(d	NUM
cjgl-2651	1458	10	)	)	PUNCT
cjgl-2651	1458	11	,	,	PUNCT
cjgl-2651	1458	12	(	(	PUNCT
cjgl-2651	1458	13	i)(4	i)(4	NUM
cjgl-2651	1458	14	)	)	PUNCT
cjgl-2651	1458	15	,	,	PUNCT
cjgl-2651	1458	16	32(a)(2	32(a)(2	NUM
cjgl-2651	1458	17	)	)	PUNCT
cjgl-2651	1458	18	,	,	PUNCT
cjgl-2651	1458	19	(	(	PUNCT
cjgl-2651	1458	20	b	b	X
cjgl-2651	1458	21	)	)	PUNCT
cjgl-2651	1458	22	,	,	PUNCT
cjgl-2651	1458	23	135(b	135(b	PROPN
cjgl-2651	1458	24	)	)	PUNCT
cjgl-2651	1458	25	(	(	PUNCT
cjgl-2651	1458	26	2	2	NUM
cjgl-2651	1458	27	)	)	PUNCT
cjgl-2651	1458	28	,	,	PUNCT
cjgl-2651	1458	29	221	221	NUM
cjgl-2651	1458	30	(	(	PUNCT
cjgl-2651	1458	31	b)(2	b)(2	NUM
cjgl-2651	1458	32	)	)	PUNCT
cjgl-2651	1458	33	,	,	PUNCT
cjgl-2651	1458	34	222(b	222(b	NUM
cjgl-2651	1458	35	)	)	PUNCT
cjgl-2651	1458	36	,	,	PUNCT
cjgl-2651	1458	37	530(c	530(c	PROPN
cjgl-2651	1458	38	)	)	PUNCT
cjgl-2651	1458	39	.	.	PUNCT
cjgl-2651	1459	1	columbia	columbia	PROPN
cjgl-2651	1459	2	journal	journal	PROPN
cjgl-2651	1459	3	of	of	ADP
cjgl-2651	1459	4	gender	gender	NOUN
cjgl-2651	1459	5	and	and	CCONJ
cjgl-2651	1459	6	law	law	NOUN
cjgl-2651	1459	7	directed	direct	VERB
cjgl-2651	1459	8	toward	toward	ADP
cjgl-2651	1459	9	lowerand	lowerand	ADJ
cjgl-2651	1459	10	middle	middle	ADJ
cjgl-2651	1459	11	-	-	PUNCT
cjgl-2651	1459	12	income	income	NOUN
cjgl-2651	1459	13	taxpayers	taxpayer	NOUN
cjgl-2651	1459	14	and	and	CCONJ
cjgl-2651	1459	15	lesser	less	ADJ
cjgl-2651	1459	16	enforcement	enforcement	NOUN
cjgl-2651	1459	17	effort	effort	NOUN
cjgl-2651	1459	18	being	be	AUX
cjgl-2651	1459	19	directed	direct	VERB
cjgl-2651	1459	20	at	at	ADP
cjgl-2651	1459	21	the	the	DET
cjgl-2651	1459	22	wealthy.2	wealthy.2	NOUN
cjgl-2651	1459	23	81	81	NUM
cjgl-2651	1459	24	and	and	CCONJ
cjgl-2651	1459	25	it	it	PRON
cjgl-2651	1459	26	can	can	AUX
cjgl-2651	1459	27	not	not	PART
cjgl-2651	1459	28	be	be	AUX
cjgl-2651	1459	29	said	say	VERB
cjgl-2651	1459	30	that	that	SCONJ
cjgl-2651	1459	31	the	the	DET
cjgl-2651	1459	32	wealthy	wealthy	ADJ
cjgl-2651	1459	33	require	require	VERB
cjgl-2651	1459	34	lesser	less	ADJ
cjgl-2651	1459	35	enforcement	enforcement	NOUN
cjgl-2651	1459	36	effort	effort	NOUN
cjgl-2651	1459	37	because	because	SCONJ
cjgl-2651	1459	38	we	we	PRON
cjgl-2651	1459	39	can	can	AUX
cjgl-2651	1459	40	repose	repose	VERB
cjgl-2651	1459	41	greater	great	ADJ
cjgl-2651	1459	42	trust	trust	NOUN
cjgl-2651	1459	43	in	in	ADP
cjgl-2651	1459	44	them	they	PRON
cjgl-2651	1459	45	to	to	PART
cjgl-2651	1459	46	report	report	VERB
cjgl-2651	1459	47	correctly	correctly	ADV
cjgl-2651	1459	48	.	.	PUNCT
cjgl-2651	1460	1	the	the	DET
cjgl-2651	1460	2	irs	irs	PROPN
cjgl-2651	1460	3	found	find	VERB
cjgl-2651	1460	4	that	that	SCONJ
cjgl-2651	1460	5	,	,	PUNCT
cjgl-2651	1460	6	for	for	ADP
cjgl-2651	1460	7	tax	tax	NOUN
cjgl-2651	1460	8	year	year	NOUN
cjgl-2651	1460	9	2001	2001	NUM
cjgl-2651	1460	10	,	,	PUNCT
cjgl-2651	1460	11	over	over	ADP
cjgl-2651	1460	12	70	70	NUM
cjgl-2651	1460	13	%	%	NOUN
cjgl-2651	1460	14	of	of	ADP
cjgl-2651	1460	15	the	the	DET
cjgl-2651	1460	16	federal	federal	ADJ
cjgl-2651	1460	17	tax	tax	NOUN
cjgl-2651	1460	18	gap	gap	NOUN
cjgl-2651	1460	19	(	(	PUNCT
cjgl-2651	1460	20	i.e.	i.e.	X
cjgl-2651	1460	21	,	,	PUNCT
cjgl-2651	1460	22	the	the	DET
cjgl-2651	1460	23	difference	difference	NOUN
cjgl-2651	1460	24	between	between	ADP
cjgl-2651	1460	25	taxes	taxis	NOUN
cjgl-2651	1460	26	owed	owe	VERB
cjgl-2651	1460	27	and	and	CCONJ
cjgl-2651	1460	28	taxes	taxis	NOUN
cjgl-2651	1460	29	paid	pay	VERB
cjgl-2651	1460	30	)	)	PUNCT
cjgl-2651	1460	31	was	be	AUX
cjgl-2651	1460	32	attributable	attributable	ADJ
cjgl-2651	1460	33	to	to	ADP
cjgl-2651	1460	34	the	the	DET
cjgl-2651	1460	35	individual	individual	ADJ
cjgl-2651	1460	36	income	income	NOUN
cjgl-2651	1460	37	tax	tax	NOUN
cjgl-2651	1460	38	and	and	CCONJ
cjgl-2651	1460	39	that	that	SCONJ
cjgl-2651	1460	40	over	over	ADP
cjgl-2651	1460	41	80	80	NUM
cjgl-2651	1460	42	%	%	NOUN
cjgl-2651	1460	43	of	of	ADP
cjgl-2651	1460	44	the	the	DET
cjgl-2651	1460	45	tax	tax	NOUN
cjgl-2651	1460	46	gap	gap	NOUN
cjgl-2651	1460	47	was	be	AUX
cjgl-2651	1460	48	attributable	attributable	ADJ
cjgl-2651	1460	49	to	to	ADP
cjgl-2651	1460	50	281	281	NUM
cjgl-2651	1460	51	an	an	DET
cjgl-2651	1460	52	anonymous	anonymous	ADJ
cjgl-2651	1460	53	reviewer	reviewer	NOUN
cjgl-2651	1460	54	of	of	ADP
cjgl-2651	1460	55	this	this	DET
cjgl-2651	1460	56	article	article	NOUN
cjgl-2651	1460	57	suggested	suggest	VERB
cjgl-2651	1460	58	that	that	SCONJ
cjgl-2651	1460	59	the	the	DET
cjgl-2651	1460	60	difference	difference	NOUN
cjgl-2651	1460	61	in	in	ADP
cjgl-2651	1460	62	treatment	treatment	NOUN
cjgl-2651	1460	63	between	between	ADP
cjgl-2651	1460	64	the	the	DET
cjgl-2651	1460	65	provisions	provision	NOUN
cjgl-2651	1460	66	discussed	discuss	VERB
cjgl-2651	1460	67	in	in	ADP
cjgl-2651	1460	68	parts	part	NOUN
cjgl-2651	1460	69	ii	ii	PROPN
cjgl-2651	1460	70	and	and	CCONJ
cjgl-2651	1460	71	ill	ill	ADJ
cjgl-2651	1460	72	of	of	ADP
cjgl-2651	1460	73	this	this	DET
cjgl-2651	1460	74	article	article	NOUN
cjgl-2651	1460	75	might	might	AUX
cjgl-2651	1460	76	be	be	AUX
cjgl-2651	1460	77	explained	explain	VERB
cjgl-2651	1460	78	by	by	ADP
cjgl-2651	1460	79	the	the	DET
cjgl-2651	1460	80	fact	fact	NOUN
cjgl-2651	1460	81	that	that	SCONJ
cjgl-2651	1460	82	the	the	DET
cjgl-2651	1460	83	provisions	provision	NOUN
cjgl-2651	1460	84	discussed	discuss	VERB
cjgl-2651	1460	85	in	in	ADP
cjgl-2651	1460	86	part	part	NOUN
cjgl-2651	1460	87	ii	ii	PROPN
cjgl-2651	1460	88	concern	concern	NOUN
cjgl-2651	1460	89	commonplace	commonplace	NOUN
cjgl-2651	1460	90	transactions	transaction	NOUN
cjgl-2651	1460	91	or	or	CCONJ
cjgl-2651	1460	92	involve	involve	VERB
cjgl-2651	1460	93	third	third	ADJ
cjgl-2651	1460	94	parties	party	NOUN
cjgl-2651	1460	95	who	who	PRON
cjgl-2651	1460	96	can	can	AUX
cjgl-2651	1460	97	easily	easily	ADV
cjgl-2651	1460	98	report	report	VERB
cjgl-2651	1460	99	information	information	NOUN
cjgl-2651	1460	100	to	to	ADP
cjgl-2651	1460	101	the	the	DET
cjgl-2651	1460	102	irs	irs	PROPN
cjgl-2651	1460	103	whereas	whereas	SCONJ
cjgl-2651	1460	104	the	the	DET
cjgl-2651	1460	105	provisions	provision	NOUN
cjgl-2651	1460	106	discussed	discuss	VERB
cjgl-2651	1460	107	in	in	ADP
cjgl-2651	1460	108	part	part	NOUN
cjgl-2651	1460	109	ill	ill	ADJ
cjgl-2651	1460	110	concern	concern	NOUN
cjgl-2651	1460	111	extraordinary	extraordinary	ADJ
cjgl-2651	1460	112	,	,	PUNCT
cjgl-2651	1460	113	abusive	abusive	ADJ
cjgl-2651	1460	114	transactions	transaction	NOUN
cjgl-2651	1460	115	that	that	PRON
cjgl-2651	1460	116	are	be	AUX
cjgl-2651	1460	117	sophisticated	sophisticated	ADJ
cjgl-2651	1460	118	in	in	ADP
cjgl-2651	1460	119	nature	nature	NOUN
cjgl-2651	1460	120	and	and	CCONJ
cjgl-2651	1460	121	require	require	VERB
cjgl-2651	1460	122	the	the	DET
cjgl-2651	1460	123	use	use	NOUN
cjgl-2651	1460	124	of	of	ADP
cjgl-2651	1460	125	tax	tax	NOUN
cjgl-2651	1460	126	professionals	professional	NOUN
cjgl-2651	1460	127	whom	whom	PRON
cjgl-2651	1460	128	we	we	PRON
cjgl-2651	1460	129	can	can	AUX
cjgl-2651	1460	130	trust	trust	VERB
cjgl-2651	1460	131	to	to	PART
cjgl-2651	1460	132	safeguard	safeguard	VERB
cjgl-2651	1460	133	the	the	DET
cjgl-2651	1460	134	integrity	integrity	NOUN
cjgl-2651	1460	135	of	of	ADP
cjgl-2651	1460	136	the	the	DET
cjgl-2651	1460	137	tax	tax	NOUN
cjgl-2651	1460	138	system	system	NOUN
cjgl-2651	1460	139	.	.	PUNCT
cjgl-2651	1461	1	this	this	PRON
cjgl-2651	1461	2	suggested	suggest	VERB
cjgl-2651	1461	3	explanation	explanation	NOUN
cjgl-2651	1461	4	,	,	PUNCT
cjgl-2651	1461	5	though	though	SCONJ
cjgl-2651	1461	6	a	a	DET
cjgl-2651	1461	7	convenient	convenient	ADJ
cjgl-2651	1461	8	justification	justification	NOUN
cjgl-2651	1461	9	of	of	ADP
cjgl-2651	1461	10	the	the	DET
cjgl-2651	1461	11	status	status	NOUN
cjgl-2651	1461	12	quo	quo	NOUN
cjgl-2651	1461	13	,	,	PUNCT
cjgl-2651	1461	14	is	be	AUX
cjgl-2651	1461	15	quite	quite	ADV
cjgl-2651	1461	16	simply	simply	ADV
cjgl-2651	1461	17	implausible	implausible	ADJ
cjgl-2651	1461	18	.	.	PUNCT
cjgl-2651	1462	1	it	it	PRON
cjgl-2651	1462	2	is	be	AUX
cjgl-2651	1462	3	not	not	PART
cjgl-2651	1462	4	true	true	ADJ
cjgl-2651	1462	5	that	that	SCONJ
cjgl-2651	1462	6	most	most	ADJ
cjgl-2651	1462	7	of	of	ADP
cjgl-2651	1462	8	the	the	DET
cjgl-2651	1462	9	provisions	provision	NOUN
cjgl-2651	1462	10	discussed	discuss	VERB
cjgl-2651	1462	11	in	in	ADP
cjgl-2651	1462	12	part	part	NOUN
cjgl-2651	1462	13	ii	ii	NOUN
cjgl-2651	1462	14	concern	concern	NOUN
cjgl-2651	1462	15	extraordinary	extraordinary	ADJ
cjgl-2651	1462	16	or	or	CCONJ
cjgl-2651	1462	17	abusive	abusive	ADJ
cjgl-2651	1462	18	transactions	transaction	NOUN
cjgl-2651	1462	19	.	.	PUNCT
cjgl-2651	1463	1	first	first	ADV
cjgl-2651	1463	2	,	,	PUNCT
cjgl-2651	1463	3	as	as	SCONJ
cjgl-2651	1463	4	discussed	discuss	VERB
cjgl-2651	1463	5	at	at	ADP
cjgl-2651	1463	6	the	the	DET
cjgl-2651	1463	7	beginning	beginning	NOUN
cjgl-2651	1463	8	of	of	ADP
cjgl-2651	1463	9	part	part	NOUN
cjgl-2651	1463	10	111	111	NUM
cjgl-2651	1463	11	,	,	PUNCT
cjgl-2651	1463	12	attribution	attribution	NOUN
cjgl-2651	1463	13	rules	rule	NOUN
cjgl-2651	1463	14	are	be	AUX
cjgl-2651	1463	15	sometimes	sometimes	ADV
cjgl-2651	1463	16	used	use	VERB
cjgl-2651	1463	17	not	not	PART
cjgl-2651	1463	18	to	to	PART
cjgl-2651	1463	19	prevent	prevent	VERB
cjgl-2651	1463	20	abuse	abuse	NOUN
cjgl-2651	1463	21	,	,	PUNCT
cjgl-2651	1463	22	but	but	CCONJ
cjgl-2651	1463	23	to	to	PART
cjgl-2651	1463	24	confer	confer	VERB
cjgl-2651	1463	25	a	a	DET
cjgl-2651	1463	26	benefit	benefit	NOUN
cjgl-2651	1463	27	on	on	ADP
cjgl-2651	1463	28	taxpayers	taxpayer	NOUN
cjgl-2651	1463	29	even	even	ADV
cjgl-2651	1463	30	where	where	SCONJ
cjgl-2651	1463	31	the	the	DET
cjgl-2651	1463	32	ownership	ownership	NOUN
cjgl-2651	1463	33	of	of	ADP
cjgl-2651	1463	34	property	property	NOUN
cjgl-2651	1463	35	is	be	AUX
cjgl-2651	1463	36	dispersed	disperse	VERB
cjgl-2651	1463	37	among	among	ADP
cjgl-2651	1463	38	family	family	NOUN
cjgl-2651	1463	39	members	member	NOUN
cjgl-2651	1463	40	.	.	PUNCT
cjgl-2651	1464	1	for	for	ADP
cjgl-2651	1464	2	example	example	NOUN
cjgl-2651	1464	3	,	,	PUNCT
cjgl-2651	1464	4	§	§	PROPN
cjgl-2651	1464	5	136	136	NUM
cjgl-2651	1464	6	1(c	1(c	NUM
cjgl-2651	1464	7	)	)	PUNCT
cjgl-2651	1464	8	contains	contain	VERB
cjgl-2651	1464	9	a	a	DET
cjgl-2651	1464	10	beneficial	beneficial	ADJ
cjgl-2651	1464	11	attribution	attribution	NOUN
cjgl-2651	1464	12	rule	rule	NOUN
cjgl-2651	1464	13	for	for	ADP
cjgl-2651	1464	14	purposes	purpose	NOUN
cjgl-2651	1464	15	of	of	ADP
cjgl-2651	1464	16	determining	determine	VERB
cjgl-2651	1464	17	which	which	PRON
cjgl-2651	1464	18	corporations	corporation	NOUN
cjgl-2651	1464	19	can	can	AUX
cjgl-2651	1464	20	make	make	VERB
cjgl-2651	1464	21	a	a	DET
cjgl-2651	1464	22	subchapter	subchapter	NOUN
cjgl-2651	1464	23	s	s	PART
cjgl-2651	1464	24	election	election	NOUN
cjgl-2651	1464	25	,	,	PUNCT
cjgl-2651	1464	26	§	§	PROPN
cjgl-2651	1464	27	121(b)(4	121(b)(4	NUM
cjgl-2651	1464	28	)	)	PUNCT
cjgl-2651	1464	29	and	and	CCONJ
cjgl-2651	1464	30	(	(	PUNCT
cjgl-2651	1464	31	5	5	X
cjgl-2651	1464	32	)	)	PUNCT
cjgl-2651	1464	33	contain	contain	VERB
cjgl-2651	1464	34	beneficial	beneficial	ADJ
cjgl-2651	1464	35	attribution	attribution	NOUN
cjgl-2651	1464	36	rules	rule	NOUN
cjgl-2651	1464	37	for	for	ADP
cjgl-2651	1464	38	spouses	spouse	NOUN
cjgl-2651	1464	39	in	in	ADP
cjgl-2651	1464	40	determining	determine	VERB
cjgl-2651	1464	41	their	their	PRON
cjgl-2651	1464	42	qualification	qualification	NOUN
cjgl-2651	1464	43	for	for	ADP
cjgl-2651	1464	44	the	the	DET
cjgl-2651	1464	45	exclusion	exclusion	NOUN
cjgl-2651	1464	46	from	from	ADP
cjgl-2651	1464	47	gross	gross	ADJ
cjgl-2651	1464	48	income	income	NOUN
cjgl-2651	1464	49	for	for	ADP
cjgl-2651	1464	50	gain	gain	NOUN
cjgl-2651	1464	51	on	on	ADP
cjgl-2651	1464	52	the	the	DET
cjgl-2651	1464	53	sale	sale	NOUN
cjgl-2651	1464	54	of	of	ADP
cjgl-2651	1464	55	a	a	DET
cjgl-2651	1464	56	principal	principal	ADJ
cjgl-2651	1464	57	residence	residence	NOUN
cjgl-2651	1464	58	,	,	PUNCT
cjgl-2651	1464	59	and	and	CCONJ
cjgl-2651	1464	60	§	§	PROPN
cjgl-2651	1464	61	354(a)(2)(c	354(a)(2)(c	PROPN
cjgl-2651	1464	62	)	)	PUNCT
cjgl-2651	1464	63	contains	contain	VERB
cjgl-2651	1464	64	an	an	DET
cjgl-2651	1464	65	exception	exception	NOUN
cjgl-2651	1464	66	from	from	ADP
cjgl-2651	1464	67	the	the	DET
cjgl-2651	1464	68	general	general	ADJ
cjgl-2651	1464	69	rule	rule	NOUN
cjgl-2651	1464	70	treating	treat	VERB
cjgl-2651	1464	71	nonqualified	nonqualifie	VERB
cjgl-2651	1464	72	preferred	preferred	ADJ
cjgl-2651	1464	73	stock	stock	NOUN
cjgl-2651	1464	74	as	as	ADP
cjgl-2651	1464	75	boot	boot	NOUN
cjgl-2651	1464	76	if	if	SCONJ
cjgl-2651	1464	77	that	that	DET
cjgl-2651	1464	78	stock	stock	NOUN
cjgl-2651	1464	79	is	be	AUX
cjgl-2651	1464	80	used	use	VERB
cjgl-2651	1464	81	in	in	ADP
cjgl-2651	1464	82	the	the	DET
cjgl-2651	1464	83	recapitalization	recapitalization	NOUN
cjgl-2651	1464	84	of	of	ADP
cjgl-2651	1464	85	a	a	DET
cjgl-2651	1464	86	family	family	NOUN
cjgl-2651	1464	87	-	-	PUNCT
cjgl-2651	1464	88	owned	own	VERB
cjgl-2651	1464	89	corporation	corporation	NOUN
cjgl-2651	1464	90	.	.	PUNCT
cjgl-2651	1465	1	in	in	ADP
cjgl-2651	1465	2	addition	addition	NOUN
cjgl-2651	1465	3	,	,	PUNCT
cjgl-2651	1465	4	whether	whether	SCONJ
cjgl-2651	1465	5	these	these	DET
cjgl-2651	1465	6	transactions	transaction	NOUN
cjgl-2651	1465	7	are	be	AUX
cjgl-2651	1465	8	everyday	everyday	ADJ
cjgl-2651	1465	9	or	or	CCONJ
cjgl-2651	1465	10	extraordinary	extraordinary	ADJ
cjgl-2651	1465	11	depends	depend	VERB
cjgl-2651	1465	12	very	very	ADV
cjgl-2651	1465	13	much	much	ADV
cjgl-2651	1465	14	on	on	ADP
cjgl-2651	1465	15	one	one	NUM
cjgl-2651	1465	16	's	's	PART
cjgl-2651	1465	17	perspective	perspective	NOUN
cjgl-2651	1465	18	-	-	PUNCT
cjgl-2651	1465	19	and	and	CCONJ
cjgl-2651	1465	20	we	we	PRON
cjgl-2651	1465	21	should	should	AUX
cjgl-2651	1465	22	be	be	AUX
cjgl-2651	1465	23	sure	sure	ADJ
cjgl-2651	1465	24	to	to	PART
cjgl-2651	1465	25	view	view	VERB
cjgl-2651	1465	26	the	the	DET
cjgl-2651	1465	27	provisions	provision	NOUN
cjgl-2651	1465	28	in	in	ADP
cjgl-2651	1465	29	part	part	NOUN
cjgl-2651	1465	30	11	11	NUM
cjgl-2651	1465	31	and	and	CCONJ
cjgl-2651	1465	32	part	part	NOUN
cjgl-2651	1465	33	ii	ii	PROPN
cjgl-2651	1465	34	from	from	ADP
cjgl-2651	1465	35	the	the	DET
cjgl-2651	1465	36	same	same	ADJ
cjgl-2651	1465	37	perspective	perspective	NOUN
cjgl-2651	1465	38	before	before	ADP
cjgl-2651	1465	39	classifying	classify	VERB
cjgl-2651	1465	40	one	one	NUM
cjgl-2651	1465	41	group	group	NOUN
cjgl-2651	1465	42	as	as	ADP
cjgl-2651	1465	43	commonplace	commonplace	NOUN
cjgl-2651	1465	44	and	and	CCONJ
cjgl-2651	1465	45	the	the	DET
cjgl-2651	1465	46	other	other	ADJ
cjgl-2651	1465	47	as	as	ADV
cjgl-2651	1465	48	extraordinary	extraordinary	ADJ
cjgl-2651	1465	49	.	.	PUNCT
cjgl-2651	1466	1	as	as	SCONJ
cjgl-2651	1466	2	the	the	DET
cjgl-2651	1466	3	anonymous	anonymous	ADJ
cjgl-2651	1466	4	reviewer	reviewer	NOUN
cjgl-2651	1466	5	contends	contend	VERB
cjgl-2651	1466	6	,	,	PUNCT
cjgl-2651	1466	7	abuse	abuse	NOUN
cjgl-2651	1466	8	of	of	ADP
cjgl-2651	1466	9	the	the	DET
cjgl-2651	1466	10	employee	employee	NOUN
cjgl-2651	1466	11	fringe	fringe	NOUN
cjgl-2651	1466	12	benefits	benefit	NOUN
cjgl-2651	1466	13	rules	rule	NOUN
cjgl-2651	1466	14	in	in	ADP
cjgl-2651	1466	15	§	§	PROPN
cjgl-2651	1466	16	132	132	NUM
cjgl-2651	1466	17	,	,	PUNCT
cjgl-2651	1466	18	of	of	ADP
cjgl-2651	1466	19	§	§	PROPN
cjgl-2651	1466	20	179	179	NUM
cjgl-2651	1466	21	expensing	expensing	NOUN
cjgl-2651	1466	22	,	,	PUNCT
cjgl-2651	1466	23	or	or	CCONJ
cjgl-2651	1466	24	of	of	ADP
cjgl-2651	1466	25	the	the	DET
cjgl-2651	1466	26	§	§	PROPN
cjgl-2651	1466	27	221	221	NUM
cjgl-2651	1466	28	educational	educational	ADJ
cjgl-2651	1466	29	loan	loan	NOUN
cjgl-2651	1466	30	interest	interest	NOUN
cjgl-2651	1466	31	deduction	deduction	NOUN
cjgl-2651	1466	32	(	(	PUNCT
cjgl-2651	1466	33	all	all	PRON
cjgl-2651	1466	34	discussed	discuss	VERB
cjgl-2651	1466	35	in	in	ADP
cjgl-2651	1466	36	part	part	NOUN
cjgl-2651	1466	37	ill	ill	ADJ
cjgl-2651	1466	38	)	)	PUNCT
cjgl-2651	1466	39	may	may	AUX
cjgl-2651	1466	40	not	not	PART
cjgl-2651	1466	41	be	be	AUX
cjgl-2651	1466	42	an	an	DET
cjgl-2651	1466	43	everyday	everyday	ADJ
cjgl-2651	1466	44	event	event	NOUN
cjgl-2651	1466	45	for	for	ADP
cjgl-2651	1466	46	taxpayers	taxpayer	NOUN
cjgl-2651	1466	47	.	.	PUNCT
cjgl-2651	1467	1	but	but	CCONJ
cjgl-2651	1467	2	,	,	PUNCT
cjgl-2651	1467	3	then	then	ADV
cjgl-2651	1467	4	,	,	PUNCT
cjgl-2651	1467	5	abuse	abuse	NOUN
cjgl-2651	1467	6	of	of	ADP
cjgl-2651	1467	7	the	the	DET
cjgl-2651	1467	8	provisions	provision	NOUN
cjgl-2651	1467	9	discussed	discuss	VERB
cjgl-2651	1467	10	in	in	ADP
cjgl-2651	1467	11	part	part	NOUN
cjgl-2651	1467	12	ii	ii	PROPN
cjgl-2651	1467	13	may	may	AUX
cjgl-2651	1467	14	not	not	PART
cjgl-2651	1467	15	be	be	AUX
cjgl-2651	1467	16	an	an	DET
cjgl-2651	1467	17	everyday	everyday	ADJ
cjgl-2651	1467	18	event	event	NOUN
cjgl-2651	1467	19	for	for	ADP
cjgl-2651	1467	20	taxpayers	taxpayer	NOUN
cjgl-2651	1467	21	either	either	ADV
cjgl-2651	1467	22	.	.	PUNCT
cjgl-2651	1468	1	nevertheless	nevertheless	ADV
cjgl-2651	1468	2	,	,	PUNCT
cjgl-2651	1468	3	the	the	DET
cjgl-2651	1468	4	provision	provision	NOUN
cjgl-2651	1468	5	and	and	CCONJ
cjgl-2651	1468	6	receipt	receipt	NOUN
cjgl-2651	1468	7	of	of	ADP
cjgl-2651	1468	8	employee	employee	NOUN
cjgl-2651	1468	9	benefits	benefit	NOUN
cjgl-2651	1468	10	,	,	PUNCT
cjgl-2651	1468	11	the	the	DET
cjgl-2651	1468	12	purchase	purchase	NOUN
cjgl-2651	1468	13	of	of	ADP
cjgl-2651	1468	14	equipment	equipment	NOUN
cjgl-2651	1468	15	by	by	ADP
cjgl-2651	1468	16	small	small	ADJ
cjgl-2651	1468	17	businesses	business	NOUN
cjgl-2651	1468	18	,	,	PUNCT
cjgl-2651	1468	19	and	and	CCONJ
cjgl-2651	1468	20	the	the	DET
cjgl-2651	1468	21	borrowing	borrowing	NOUN
cjgl-2651	1468	22	of	of	ADP
cjgl-2651	1468	23	educational	educational	ADJ
cjgl-2651	1468	24	loans	loan	NOUN
cjgl-2651	1468	25	are	be	AUX
cjgl-2651	1468	26	everyday	everyday	ADJ
cjgl-2651	1468	27	transactions	transaction	NOUN
cjgl-2651	1468	28	,	,	PUNCT
cjgl-2651	1468	29	just	just	ADV
cjgl-2651	1468	30	as	as	ADP
cjgl-2651	1468	31	the	the	DET
cjgl-2651	1468	32	purchase	purchase	NOUN
cjgl-2651	1468	33	of	of	ADP
cjgl-2651	1468	34	health	health	NOUN
cjgl-2651	1468	35	insurance	insurance	NOUN
cjgl-2651	1468	36	,	,	PUNCT
cjgl-2651	1468	37	the	the	DET
cjgl-2651	1468	38	payment	payment	NOUN
cjgl-2651	1468	39	of	of	ADP
cjgl-2651	1468	40	medical	medical	ADJ
cjgl-2651	1468	41	expenses	expense	NOUN
cjgl-2651	1468	42	,	,	PUNCT
cjgl-2651	1468	43	and	and	CCONJ
cjgl-2651	1468	44	the	the	DET
cjgl-2651	1468	45	payment	payment	NOUN
cjgl-2651	1468	46	of	of	ADP
cjgl-2651	1468	47	moving	move	VERB
cjgl-2651	1468	48	expenses	expense	NOUN
cjgl-2651	1468	49	(	(	PUNCT
cjgl-2651	1468	50	all	all	PRON
cjgl-2651	1468	51	discussed	discuss	VERB
cjgl-2651	1468	52	in	in	ADP
cjgl-2651	1468	53	part	part	PROPN
cjgl-2651	1468	54	ii	ii	PROPN
cjgl-2651	1468	55	)	)	PUNCT
cjgl-2651	1468	56	are	be	AUX
cjgl-2651	1468	57	.	.	PUNCT
cjgl-2651	1469	1	in	in	ADP
cjgl-2651	1469	2	determining	determine	VERB
cjgl-2651	1469	3	the	the	DET
cjgl-2651	1469	4	tax	tax	NOUN
cjgl-2651	1469	5	consequences	consequence	NOUN
cjgl-2651	1469	6	of	of	ADP
cjgl-2651	1469	7	these	these	DET
cjgl-2651	1469	8	everyday	everyday	ADJ
cjgl-2651	1469	9	transactions	transaction	NOUN
cjgl-2651	1469	10	,	,	PUNCT
cjgl-2651	1469	11	the	the	DET
cjgl-2651	1469	12	attribution	attribution	NOUN
cjgl-2651	1469	13	rules	rule	VERB
cjgl-2651	1469	14	,	,	PUNCT
cjgl-2651	1469	15	no	no	PRON
cjgl-2651	1469	16	more	more	ADJ
cjgl-2651	1469	17	and	and	CCONJ
cjgl-2651	1469	18	no	no	ADV
cjgl-2651	1469	19	less	less	ADJ
cjgl-2651	1469	20	than	than	ADP
cjgl-2651	1469	21	the	the	DET
cjgl-2651	1469	22	provisions	provision	NOUN
cjgl-2651	1469	23	discussed	discuss	VERB
cjgl-2651	1469	24	in	in	ADP
cjgl-2651	1469	25	part	part	NOUN
cjgl-2651	1469	26	11	11	NUM
cjgl-2651	1469	27	,	,	PUNCT
cjgl-2651	1469	28	have	have	VERB
cjgl-2651	1469	29	the	the	DET
cjgl-2651	1469	30	function	function	NOUN
cjgl-2651	1469	31	of	of	ADP
cjgl-2651	1469	32	delineating	delineate	VERB
cjgl-2651	1469	33	the	the	DET
cjgl-2651	1469	34	scope	scope	NOUN
cjgl-2651	1469	35	of	of	ADP
cjgl-2651	1469	36	a	a	DET
cjgl-2651	1469	37	given	give	VERB
cjgl-2651	1469	38	tax	tax	NOUN
cjgl-2651	1469	39	provision	provision	NOUN
cjgl-2651	1469	40	where	where	SCONJ
cjgl-2651	1469	41	the	the	DET
cjgl-2651	1469	42	relevant	relevant	ADJ
cjgl-2651	1469	43	group	group	NOUN
cjgl-2651	1469	44	for	for	ADP
cjgl-2651	1469	45	purposes	purpose	NOUN
cjgl-2651	1469	46	of	of	ADP
cjgl-2651	1469	47	that	that	DET
cjgl-2651	1469	48	provision	provision	NOUN
cjgl-2651	1469	49	includes	include	VERB
cjgl-2651	1469	50	not	not	PART
cjgl-2651	1469	51	only	only	ADV
cjgl-2651	1469	52	the	the	DET
cjgl-2651	1469	53	taxpayer	taxpayer	NOUN
cjgl-2651	1469	54	herself	herself	PRON
cjgl-2651	1469	55	but	but	CCONJ
cjgl-2651	1469	56	also	also	ADV
cjgl-2651	1469	57	family	family	NOUN
cjgl-2651	1469	58	members	member	NOUN
cjgl-2651	1469	59	.	.	PUNCT
cjgl-2651	1470	1	columbia	columbia	PROPN
cjgl-2651	1470	2	journal	journal	PROPN
cjgl-2651	1470	3	of	of	ADP
cjgl-2651	1470	4	gender	gender	NOUN
cjgl-2651	1470	5	and	and	CCONJ
cjgl-2651	1470	6	law	law	NOUN
cjgl-2651	1470	7	underreporting	underreporting	NOUN
cjgl-2651	1470	8	(	(	PUNCT
cjgl-2651	1470	9	i.e.	i.e.	X
cjgl-2651	1470	10	,	,	PUNCT
cjgl-2651	1470	11	understating	understate	VERB
cjgl-2651	1470	12	income	income	NOUN
cjgl-2651	1470	13	or	or	CCONJ
cjgl-2651	1470	14	overstating	overstate	VERB
cjgl-2651	1470	15	deductions	deduction	NOUN
cjgl-2651	1470	16	or	or	CCONJ
cjgl-2651	1470	17	credits	credit	NOUN
cjgl-2651	1470	18	)	)	PUNCT
cjgl-2651	1470	19	.	.	PUNCT
cjgl-2651	1471	1	282	282	NUM
cjgl-2651	1471	2	the	the	DET
cjgl-2651	1471	3	transactional	transactional	ADJ
cjgl-2651	1471	4	records	record	NOUN
cjgl-2651	1471	5	access	access	NOUN
cjgl-2651	1471	6	clearinghouse	clearinghouse	NOUN
cjgl-2651	1471	7	(	(	PUNCT
cjgl-2651	1471	8	trac	trac	NOUN
cjgl-2651	1471	9	)	)	PUNCT
cjgl-2651	1471	10	has	have	AUX
cjgl-2651	1471	11	found	find	VERB
cjgl-2651	1471	12	that	that	SCONJ
cjgl-2651	1471	13	:	:	PUNCT
cjgl-2651	1471	14	[	[	X
cjgl-2651	1471	15	n]o	n]o	NOUN
cjgl-2651	1471	16	other	other	ADJ
cjgl-2651	1471	17	class	class	NOUN
cjgl-2651	1471	18	of	of	ADP
cjgl-2651	1471	19	individual	individual	ADJ
cjgl-2651	1471	20	tax	tax	NOUN
cjgl-2651	1471	21	returns	return	NOUN
cjgl-2651	1471	22	comes	come	VERB
cjgl-2651	1471	23	close	close	ADV
cjgl-2651	1471	24	[	[	X
cjgl-2651	1471	25	to	to	ADP
cjgl-2651	1471	26	millionaires	millionaire	NOUN
cjgl-2651	1471	27	]	]	PUNCT
cjgl-2651	1471	28	in	in	ADP
cjgl-2651	1471	29	terms	term	NOUN
cjgl-2651	1471	30	of	of	ADP
cjgl-2651	1471	31	the	the	DET
cjgl-2651	1471	32	size	size	NOUN
cjgl-2651	1471	33	of	of	ADP
cjgl-2651	1471	34	the	the	DET
cjgl-2651	1471	35	underreporting	underreporting	ADJ
cjgl-2651	1471	36	errors	error	NOUN
cjgl-2651	1471	37	.	.	PUNCT
cjgl-2651	1472	1	[	[	X
cjgl-2651	1472	2	in	in	ADP
cjgl-2651	1472	3	2008	2008	NUM
cjgl-2651	1472	4	]	]	PUNCT
cjgl-2651	1472	5	,	,	PUNCT
cjgl-2651	1472	6	for	for	ADP
cjgl-2651	1472	7	example	example	NOUN
cjgl-2651	1472	8	,	,	PUNCT
cjgl-2651	1472	9	the	the	DET
cjgl-2651	1472	10	average	average	ADJ
cjgl-2651	1472	11	irs	irs	PROPN
cjgl-2651	1472	12	audit	audit	NOUN
cjgl-2651	1472	13	of	of	ADP
cjgl-2651	1472	14	the	the	DET
cjgl-2651	1472	15	millionaire	millionaire	NOUN
cjgl-2651	1472	16	class	class	NOUN
cjgl-2651	1472	17	of	of	ADP
cjgl-2651	1472	18	taxpayers	taxpayer	NOUN
cjgl-2651	1472	19	resulted	result	VERB
cjgl-2651	1472	20	in	in	ADP
cjgl-2651	1472	21	agent	agent	NOUN
cjgl-2651	1472	22	recommendation	recommendation	NOUN
cjgl-2651	1472	23	of	of	ADP
cjgl-2651	1472	24	just	just	ADV
cjgl-2651	1472	25	under	under	ADP
cjgl-2651	1472	26	$	$	SYM
cjgl-2651	1472	27	200,000	200,000	NUM
cjgl-2651	1472	28	in	in	ADP
cjgl-2651	1472	29	additional	additional	ADJ
cjgl-2651	1472	30	taxes	taxis	NOUN
cjgl-2651	1472	31	for	for	ADP
cjgl-2651	1472	32	each	each	DET
cjgl-2651	1472	33	return	return	NOUN
cjgl-2651	1472	34	.	.	PUNCT
cjgl-2651	1473	1	even	even	ADV
cjgl-2651	1473	2	for	for	ADP
cjgl-2651	1473	3	the	the	DET
cjgl-2651	1473	4	much	much	ADV
cjgl-2651	1473	5	less	less	ADV
cjgl-2651	1473	6	intensive	intensive	ADJ
cjgl-2651	1473	7	correspondence	correspondence	NOUN
cjgl-2651	1473	8	audit	audit	NOUN
cjgl-2651	1473	9	contacts	contact	NOUN
cjgl-2651	1473	10	-	-	PUNCT
cjgl-2651	1473	11	which	which	PRON
cjgl-2651	1473	12	from	from	ADP
cjgl-2651	1473	13	start	start	NOUN
cjgl-2651	1473	14	to	to	ADP
cjgl-2651	1473	15	finish	finish	NOUN
cjgl-2651	1473	16	typically	typically	ADV
cjgl-2651	1473	17	require	require	VERB
cjgl-2651	1473	18	only	only	ADV
cjgl-2651	1473	19	a	a	DET
cjgl-2651	1473	20	little	little	ADJ
cjgl-2651	1473	21	over	over	ADP
cjgl-2651	1473	22	two	two	NUM
cjgl-2651	1473	23	hours	hour	NOUN
cjgl-2651	1473	24	to	to	PART
cjgl-2651	1473	25	complete	complete	VERB
cjgl-2651	1473	26	-the	-the	DET
cjgl-2651	1473	27	auditor	auditor	NOUN
cjgl-2651	1473	28	recommendations	recommendation	NOUN
cjgl-2651	1473	29	for	for	ADP
cjgl-2651	1473	30	additional	additional	ADJ
cjgl-2651	1473	31	taxes	taxis	NOUN
cjgl-2651	1473	32	averaged	average	VERB
cjgl-2651	1473	33	over	over	ADP
cjgl-2651	1473	34	$	$	SYM
cjgl-2651	1473	35	136,000	136,000	NUM
cjgl-2651	1473	36	per	per	ADP
cjgl-2651	1473	37	return	return	NOUN
cjgl-2651	1473	38	....	....	PUNCT
cjgl-2651	1474	1	283	283	NUM
cjgl-2651	1474	2	omb	omb	NOUN
cjgl-2651	1474	3	watch	watch	NOUN
cjgl-2651	1474	4	has	have	AUX
cjgl-2651	1474	5	thus	thus	ADV
cjgl-2651	1474	6	observed	observe	VERB
cjgl-2651	1474	7	that	that	SCONJ
cjgl-2651	1474	8	"	"	PUNCT
cjgl-2651	1474	9	[	[	X
cjgl-2651	1474	10	t]he	t]he	ADV
cjgl-2651	1474	11	high	high	ADJ
cjgl-2651	1474	12	yields	yield	NOUN
cjgl-2651	1474	13	on	on	ADP
cjgl-2651	1474	14	face	face	NOUN
cjgl-2651	1474	15	-	-	PUNCT
cjgl-2651	1474	16	toface	toface	NOUN
cjgl-2651	1474	17	audits	audits	NOUN
cjgl-2651	1474	18	of	of	ADP
cjgl-2651	1474	19	high	high	ADJ
cjgl-2651	1474	20	-	-	PUNCT
cjgl-2651	1474	21	income	income	NOUN
cjgl-2651	1474	22	filers	filer	NOUN
cjgl-2651	1474	23	show	show	VERB
cjgl-2651	1474	24	both	both	PRON
cjgl-2651	1474	25	that	that	SCONJ
cjgl-2651	1474	26	they	they	PRON
cjgl-2651	1474	27	are	be	AUX
cjgl-2651	1474	28	a	a	DET
cjgl-2651	1474	29	good	good	ADJ
cjgl-2651	1474	30	investment	investment	NOUN
cjgl-2651	1474	31	and	and	CCONJ
cjgl-2651	1474	32	also	also	ADV
cjgl-2651	1474	33	that	that	SCONJ
cjgl-2651	1474	34	there	there	PRON
cjgl-2651	1474	35	are	be	VERB
cjgl-2651	1474	36	significantly	significantly	ADV
cjgl-2651	1474	37	more	more	ADJ
cjgl-2651	1474	38	taxes	taxis	NOUN
cjgl-2651	1474	39	due	due	ADJ
cjgl-2651	1474	40	moreover	moreover	ADV
cjgl-2651	1474	41	,	,	PUNCT
cjgl-2651	1474	42	regardless	regardless	ADV
cjgl-2651	1474	43	of	of	ADP
cjgl-2651	1474	44	frequency	frequency	NOUN
cjgl-2651	1474	45	of	of	ADP
cjgl-2651	1474	46	occurrence	occurrence	NOUN
cjgl-2651	1474	47	,	,	PUNCT
cjgl-2651	1474	48	the	the	DET
cjgl-2651	1474	49	point	point	NOUN
cjgl-2651	1474	50	of	of	ADP
cjgl-2651	1474	51	imposing	impose	VERB
cjgl-2651	1474	52	reporting	reporting	NOUN
cjgl-2651	1474	53	and	and	CCONJ
cjgl-2651	1474	54	documentation	documentation	NOUN
cjgl-2651	1474	55	requirements	requirement	NOUN
cjgl-2651	1474	56	on	on	ADP
cjgl-2651	1474	57	these	these	DET
cjgl-2651	1474	58	transactions	transaction	NOUN
cjgl-2651	1474	59	is	be	AUX
cjgl-2651	1474	60	to	to	PART
cjgl-2651	1474	61	increase	increase	VERB
cjgl-2651	1474	62	taxpayer	taxpayer	NOUN
cjgl-2651	1474	63	compliance	compliance	NOUN
cjgl-2651	1474	64	and	and	CCONJ
cjgl-2651	1474	65	ensure	ensure	VERB
cjgl-2651	1474	66	that	that	SCONJ
cjgl-2651	1474	67	only	only	ADV
cjgl-2651	1474	68	those	those	PRON
cjgl-2651	1474	69	targeted	target	VERB
cjgl-2651	1474	70	by	by	ADP
cjgl-2651	1474	71	a	a	DET
cjgl-2651	1474	72	provision	provision	NOUN
cjgl-2651	1474	73	are	be	AUX
cjgl-2651	1474	74	actually	actually	ADV
cjgl-2651	1474	75	subject	subject	ADJ
cjgl-2651	1474	76	to	to	ADP
cjgl-2651	1474	77	it	it	PRON
cjgl-2651	1474	78	.	.	PUNCT
cjgl-2651	1475	1	this	this	PRON
cjgl-2651	1475	2	holds	hold	VERB
cjgl-2651	1475	3	true	true	ADJ
cjgl-2651	1475	4	with	with	ADP
cjgl-2651	1475	5	respect	respect	NOUN
cjgl-2651	1475	6	to	to	ADP
cjgl-2651	1475	7	all	all	PRON
cjgl-2651	1475	8	of	of	ADP
cjgl-2651	1475	9	the	the	DET
cjgl-2651	1475	10	provisions	provision	NOUN
cjgl-2651	1475	11	discussed	discuss	VERB
cjgl-2651	1475	12	in	in	ADP
cjgl-2651	1475	13	both	both	DET
cjgl-2651	1475	14	part	part	NOUN
cjgl-2651	1475	15	11	11	NUM
cjgl-2651	1475	16	and	and	CCONJ
cjgl-2651	1475	17	part	part	NOUN
cjgl-2651	1475	18	i11	i11	ADJ
cjgl-2651	1475	19	.	.	PUNCT
cjgl-2651	1476	1	as	as	SCONJ
cjgl-2651	1476	2	discussed	discuss	VERB
cjgl-2651	1476	3	in	in	ADP
cjgl-2651	1476	4	the	the	DET
cjgl-2651	1476	5	text	text	NOUN
cjgl-2651	1476	6	immediately	immediately	ADV
cjgl-2651	1476	7	below	below	ADV
cjgl-2651	1476	8	,	,	PUNCT
cjgl-2651	1476	9	to	to	PART
cjgl-2651	1476	10	pretend	pretend	VERB
cjgl-2651	1476	11	that	that	SCONJ
cjgl-2651	1476	12	we	we	PRON
cjgl-2651	1476	13	can	can	AUX
cjgl-2651	1476	14	simply	simply	ADV
cjgl-2651	1476	15	rely	rely	VERB
cjgl-2651	1476	16	on	on	ADP
cjgl-2651	1476	17	wealthy	wealthy	ADJ
cjgl-2651	1476	18	taxpayers	taxpayer	NOUN
cjgl-2651	1476	19	'	'	PART
cjgl-2651	1476	20	advisers	adviser	NOUN
cjgl-2651	1476	21	to	to	PART
cjgl-2651	1476	22	weed	weed	VERB
cjgl-2651	1476	23	out	out	ADP
cjgl-2651	1476	24	abuse	abuse	NOUN
cjgl-2651	1476	25	and	and	CCONJ
cjgl-2651	1476	26	ensure	ensure	VERB
cjgl-2651	1476	27	compliance	compliance	NOUN
cjgl-2651	1476	28	is	be	AUX
cjgl-2651	1476	29	,	,	PUNCT
cjgl-2651	1476	30	at	at	ADP
cjgl-2651	1476	31	best	good	ADJ
cjgl-2651	1476	32	,	,	PUNCT
cjgl-2651	1476	33	wishful	wishful	ADJ
cjgl-2651	1476	34	thinking	thinking	NOUN
cjgl-2651	1476	35	and	and	CCONJ
cjgl-2651	1476	36	,	,	PUNCT
cjgl-2651	1476	37	at	at	ADP
cjgl-2651	1476	38	worst	bad	ADJ
cjgl-2651	1476	39	,	,	PUNCT
cjgl-2651	1476	40	a	a	DET
cjgl-2651	1476	41	complete	complete	ADJ
cjgl-2651	1476	42	disregard	disregard	NOUN
cjgl-2651	1476	43	of	of	ADP
cjgl-2651	1476	44	reality	reality	NOUN
cjgl-2651	1476	45	.	.	PUNCT
cjgl-2651	1477	1	see	see	VERB
cjgl-2651	1477	2	generally	generally	ADV
cjgl-2651	1477	3	anthony	anthony	PROPN
cjgl-2651	1477	4	c.	c.	PROPN
cjgl-2651	1477	5	infanti	infanti	PROPN
cjgl-2651	1477	6	,	,	PUNCT
cjgl-2651	1477	7	eyes	eye	NOUN
cjgl-2651	1477	8	wide	wide	ADV
cjgl-2651	1477	9	shut	shut	VERB
cjgl-2651	1477	10	:	:	PUNCT
cjgl-2651	1477	11	surveying	survey	VERB
cjgl-2651	1477	12	erosion	erosion	NOUN
cjgl-2651	1477	13	in	in	ADP
cjgl-2651	1477	14	the	the	DET
cjgl-2651	1477	15	prvfessionalism	prvfessionalism	NOUN
cjgl-2651	1477	16	of	of	ADP
cjgl-2651	1477	17	the	the	DET
cjgl-2651	1477	18	tax	tax	NOUN
cjgl-2651	1477	19	bar	bar	NOUN
cjgl-2651	1477	20	,	,	PUNCT
cjgl-2651	1477	21	22	22	NUM
cjgl-2651	1477	22	va	va	NOUN
cjgl-2651	1477	23	.	.	PUNCT
cjgl-2651	1478	1	tax	tax	PROPN
cjgl-2651	1478	2	rev	rev	PROPN
cjgl-2651	1478	3	.	.	PROPN
cjgl-2651	1478	4	589	589	NUM
cjgl-2651	1478	5	(	(	PUNCT
cjgl-2651	1478	6	2003	2003	NUM
cjgl-2651	1478	7	)	)	PUNCT
cjgl-2651	1478	8	(	(	PUNCT
cjgl-2651	1478	9	discussing	discuss	VERB
cjgl-2651	1478	10	abusive	abusive	ADJ
cjgl-2651	1478	11	transactions	transaction	NOUN
cjgl-2651	1478	12	in	in	ADP
cjgl-2651	1478	13	which	which	PRON
cjgl-2651	1478	14	tax	tax	NOUN
cjgl-2651	1478	15	professionals	professional	NOUN
cjgl-2651	1478	16	have	have	AUX
cjgl-2651	1478	17	been	be	AUX
cjgl-2651	1478	18	involved	involve	VERB
cjgl-2651	1478	19	and	and	CCONJ
cjgl-2651	1478	20	the	the	DET
cjgl-2651	1478	21	failure	failure	NOUN
cjgl-2651	1478	22	of	of	ADP
cjgl-2651	1478	23	the	the	DET
cjgl-2651	1478	24	tax	tax	NOUN
cjgl-2651	1478	25	bar	bar	NOUN
cjgl-2651	1478	26	to	to	PART
cjgl-2651	1478	27	police	police	VERB
cjgl-2651	1478	28	its	its	PRON
cjgl-2651	1478	29	own	own	ADJ
cjgl-2651	1478	30	)	)	PUNCT
cjgl-2651	1478	31	;	;	PUNCT
cjgl-2651	1478	32	richard	richard	PROPN
cjgl-2651	1478	33	lavoic	lavoic	PROPN
cjgl-2651	1478	34	,	,	PUNCT
cjgl-2651	1478	35	deputizing	deputize	VERB
cjgl-2651	1478	36	the	the	DET
cjgl-2651	1478	37	gunslingers	gunslinger	NOUN
cjgl-2651	1478	38	:	:	PUNCT
cjgl-2651	1478	39	co	co	VERB
cjgl-2651	1478	40	-	-	VERB
cjgl-2651	1478	41	opting	opt	VERB
cjgl-2651	1478	42	the	the	DET
cjgl-2651	1478	43	tax	tax	NOUN
cjgl-2651	1478	44	bar	bar	NOUN
cjgl-2651	1478	45	into	into	ADP
cjgl-2651	1478	46	dissuading	dissuade	VERB
cjgl-2651	1478	47	corporate	corporate	ADJ
cjgl-2651	1478	48	tax	tax	NOUN
cjgl-2651	1478	49	shelters	shelter	NOUN
cjgl-2651	1478	50	,	,	PUNCT
cjgl-2651	1478	51	21	21	NUM
cjgl-2651	1478	52	va	va	NOUN
cjgl-2651	1478	53	.	.	PUNCT
cjgl-2651	1479	1	tax	tax	PROPN
cjgl-2651	1479	2	rev	rev	PROPN
cjgl-2651	1479	3	.	.	PROPN
cjgl-2651	1479	4	43	43	NUM
cjgl-2651	1479	5	(	(	PUNCT
cjgl-2651	1479	6	2001	2001	NUM
cjgl-2651	1479	7	)	)	PUNCT
cjgl-2651	1479	8	(	(	PUNCT
cjgl-2651	1479	9	discussing	discuss	VERB
cjgl-2651	1479	10	the	the	DET
cjgl-2651	1479	11	pressure	pressure	NOUN
cjgl-2651	1479	12	on	on	ADP
cjgl-2651	1479	13	the	the	DET
cjgl-2651	1479	14	tax	tax	NOUN
cjgl-2651	1479	15	bar	bar	NOUN
cjgl-2651	1479	16	to	to	PART
cjgl-2651	1479	17	participate	participate	VERB
cjgl-2651	1479	18	in	in	ADP
cjgl-2651	1479	19	tax	tax	NOUN
cjgl-2651	1479	20	shelter	shelter	NOUN
cjgl-2651	1479	21	activity	activity	NOUN
cjgl-2651	1479	22	)	)	PUNCT
cjgl-2651	1479	23	.	.	PUNCT
cjgl-2651	1480	1	282	282	NUM
cjgl-2651	1480	2	office	office	NOUN
cjgl-2651	1480	3	of	of	ADP
cjgl-2651	1480	4	tax	tax	NOUN
cjgl-2651	1480	5	policy	policy	NOUN
cjgl-2651	1480	6	,	,	PUNCT
cjgl-2651	1480	7	u.s	u.s	PROPN
cjgl-2651	1480	8	.	.	PROPN
cjgl-2651	1480	9	dep't	dep't	NOUN
cjgl-2651	1480	10	of	of	ADP
cjgl-2651	1480	11	treasury	treasury	PROPN
cjgl-2651	1480	12	,	,	PUNCT
cjgl-2651	1480	13	a	a	DET
cjgl-2651	1480	14	comprehensive	comprehensive	ADJ
cjgl-2651	1480	15	strategy	strategy	NOUN
cjgl-2651	1480	16	for	for	ADP
cjgl-2651	1480	17	reducing	reduce	VERB
cjgl-2651	1480	18	the	the	DET
cjgl-2651	1480	19	tax	tax	NOUN
cjgl-2651	1480	20	gap	gap	NOUN
cjgl-2651	1480	21	5	5	NUM
cjgl-2651	1480	22	(	(	PUNCT
cjgl-2651	1480	23	2006	2006	NUM
cjgl-2651	1480	24	)	)	PUNCT
cjgl-2651	1480	25	,	,	PUNCT
cjgl-2651	1480	26	available	available	ADJ
cjgl-2651	1480	27	at	at	ADP
cjgl-2651	1480	28	http:/l	http:/l	NOUN
cjgl-2651	1480	29	www.treasury.gov/press-centcr/press-releases/documcnts/otptaxgapstratcgy	www.treasury.gov/press-centcr/press-releases/documcnts/otptaxgapstratcgy	NUM
cjgl-2651	1480	30	%	%	NOUN
cjgl-2651	1480	31	20final.pdf	20final.pdf	NUM
cjgl-2651	1480	32	.	.	PUNCT
cjgl-2651	1481	1	283	283	NUM
cjgl-2651	1481	2	transactional	transactional	ADJ
cjgl-2651	1481	3	records	record	NOUN
cjgl-2651	1481	4	access	access	NOUN
cjgl-2651	1481	5	clearinghouse	clearinghouse	NOUN
cjgl-2651	1481	6	,	,	PUNCT
cjgl-2651	1481	7	trac	trac	PROPN
cjgl-2651	1481	8	says	say	VERB
cjgl-2651	1481	9	irs	irs	PROPN
cjgl-2651	1481	10	audit	audit	NOUN
cjgl-2651	1481	11	rate	rate	NOUN
cjgl-2651	1481	12	for	for	ADP
cjgl-2651	1481	13	wealthy	wealthy	ADJ
cjgl-2651	1481	14	"	"	PUNCT
cjgl-2651	1481	15	sharply	sharply	ADV
cjgl-2651	1481	16	declined	decline	VERB
cjgl-2651	1481	17	,	,	PUNCT
cjgl-2651	1481	18	"	"	PUNCT
cjgl-2651	1481	19	2009	2009	NUM
cjgl-2651	1481	20	tnt	tnt	PROPN
cjgl-2651	1481	21	53	53	NUM
cjgl-2651	1481	22	-	-	SYM
cjgl-2651	1481	23	77	77	NUM
cjgl-2651	1481	24	(	(	PUNCT
cjgl-2651	1481	25	lexis	lexis	NOUN
cjgl-2651	1481	26	)	)	PUNCT
cjgl-2651	1481	27	.	.	PUNCT
cjgl-2651	1482	1	columbia	columbia	PROPN
cjgl-2651	1482	2	journal	journal	PROPN
cjgl-2651	1482	3	of	of	ADP
cjgl-2651	1482	4	gender	gender	NOUN
cjgl-2651	1482	5	and	and	CCONJ
cjgl-2651	1482	6	law	law	NOUN
cjgl-2651	1482	7	among	among	ADP
cjgl-2651	1482	8	those	those	DET
cjgl-2651	1482	9	filers	filer	NOUN
cjgl-2651	1482	10	.	.	PUNCT
cjgl-2651	1482	11	'	'	PUNCT
cjgl-2651	1483	1	'	'	PUNCT
cjgl-2651	1483	2	284	284	NUM
cjgl-2651	1483	3	more	more	ADV
cjgl-2651	1483	4	generally	generally	ADV
cjgl-2651	1483	5	,	,	PUNCT
cjgl-2651	1483	6	omb	omb	NOUN
cjgl-2651	1483	7	watch	watch	NOUN
cjgl-2651	1483	8	has	have	AUX
cjgl-2651	1483	9	noted	note	VERB
cjgl-2651	1483	10	that	that	SCONJ
cjgl-2651	1483	11	:	:	PUNCT
cjgl-2651	1483	12	[	[	X
cjgl-2651	1483	13	t]he	t]he	ADJ
cjgl-2651	1483	14	tax	tax	NOUN
cjgl-2651	1483	15	gap	gap	NOUN
cjgl-2651	1483	16	creates	create	VERB
cjgl-2651	1483	17	a	a	DET
cjgl-2651	1483	18	patently	patently	ADV
cjgl-2651	1483	19	perverse	perverse	ADJ
cjgl-2651	1483	20	set	set	NOUN
cjgl-2651	1483	21	of	of	ADP
cjgl-2651	1483	22	winners	winner	NOUN
cjgl-2651	1483	23	and	and	CCONJ
cjgl-2651	1483	24	losers	loser	NOUN
cjgl-2651	1483	25	-	-	PUNCT
cjgl-2651	1483	26	taxpayers	taxpayer	NOUN
cjgl-2651	1483	27	who	who	PRON
cjgl-2651	1483	28	do	do	AUX
cjgl-2651	1483	29	not	not	PART
cjgl-2651	1483	30	follow	follow	VERB
cjgl-2651	1483	31	the	the	DET
cjgl-2651	1483	32	law	law	NOUN
cjgl-2651	1483	33	benefit	benefit	NOUN
cjgl-2651	1483	34	and	and	CCONJ
cjgl-2651	1483	35	taxpayers	taxpayer	NOUN
cjgl-2651	1483	36	who	who	PRON
cjgl-2651	1483	37	do	do	AUX
cjgl-2651	1483	38	lose	lose	VERB
cjgl-2651	1483	39	out	out	ADP
cjgl-2651	1483	40	.	.	PUNCT
cjgl-2651	1484	1	larger	large	ADJ
cjgl-2651	1484	2	burdens	burden	NOUN
cjgl-2651	1484	3	also	also	ADV
cjgl-2651	1484	4	tend	tend	VERB
cjgl-2651	1484	5	to	to	PART
cjgl-2651	1484	6	fall	fall	VERB
cjgl-2651	1484	7	on	on	ADP
cjgl-2651	1484	8	lowerand	lowerand	ADJ
cjgl-2651	1484	9	middle	middle	ADJ
cjgl-2651	1484	10	-	-	PUNCT
cjgl-2651	1484	11	income	income	NOUN
cjgl-2651	1484	12	taxpayers	taxpayer	NOUN
cjgl-2651	1484	13	,	,	PUNCT
cjgl-2651	1484	14	whose	whose	DET
cjgl-2651	1484	15	compliance	compliance	NOUN
cjgl-2651	1484	16	rates	rate	NOUN
cjgl-2651	1484	17	are	be	AUX
cjgl-2651	1484	18	higher	high	ADJ
cjgl-2651	1484	19	than	than	ADP
cjgl-2651	1484	20	other	other	ADJ
cjgl-2651	1484	21	income	income	NOUN
cjgl-2651	1484	22	levels	level	NOUN
cjgl-2651	1484	23	.	.	PUNCT
cjgl-2651	1485	1	higher	high	ADJ
cjgl-2651	1485	2	-	-	PUNCT
cjgl-2651	1485	3	income	income	NOUN
cjgl-2651	1485	4	taxpayers	taxpayer	NOUN
cjgl-2651	1485	5	,	,	PUNCT
cjgl-2651	1485	6	small	small	ADJ
cjgl-2651	1485	7	business	business	NOUN
cjgl-2651	1485	8	owners	owner	NOUN
cjgl-2651	1485	9	,	,	PUNCT
cjgl-2651	1485	10	and	and	CCONJ
cjgl-2651	1485	11	corporations	corporation	NOUN
cjgl-2651	1485	12	are	be	AUX
cjgl-2651	1485	13	the	the	DET
cjgl-2651	1485	14	main	main	ADJ
cjgl-2651	1485	15	beneficiaries	beneficiary	NOUN
cjgl-2651	1485	16	,	,	PUNCT
cjgl-2651	1485	17	as	as	SCONJ
cjgl-2651	1485	18	their	their	PRON
cjgl-2651	1485	19	compliance	compliance	NOUN
cjgl-2651	1485	20	rates	rate	NOUN
cjgl-2651	1485	21	are	be	AUX
cjgl-2651	1485	22	lower	low	ADJ
cjgl-2651	1485	23	.	.	PUNCT
cjgl-2651	1486	1	because	because	SCONJ
cjgl-2651	1486	2	of	of	ADP
cjgl-2651	1486	3	this	this	PRON
cjgl-2651	1486	4	,	,	PUNCT
cjgl-2651	1486	5	on	on	ADP
cjgl-2651	1486	6	the	the	DET
cjgl-2651	1486	7	whole	whole	NOUN
cjgl-2651	1486	8	,	,	PUNCT
cjgl-2651	1486	9	the	the	DET
cjgl-2651	1486	10	tax	tax	NOUN
cjgl-2651	1486	11	gap	gap	NOUN
cjgl-2651	1486	12	makes	make	VERB
cjgl-2651	1486	13	the	the	DET
cjgl-2651	1486	14	tax	tax	NOUN
cjgl-2651	1486	15	code	code	NOUN
cjgl-2651	1486	16	less	less	ADV
cjgl-2651	1486	17	progressive	progressive	ADJ
cjgl-2651	1486	18	than	than	SCONJ
cjgl-2651	1486	19	the	the	DET
cjgl-2651	1486	20	statutory	statutory	ADJ
cjgl-2651	1486	21	structure	structure	NOUN
cjgl-2651	1486	22	indicates	indicate	VERB
cjgl-2651	1486	23	,	,	PUNCT
cjgl-2651	1486	24	though	though	SCONJ
cjgl-2651	1486	25	by	by	SCONJ
cjgl-2651	1486	26	exactly	exactly	ADV
cjgl-2651	1486	27	how	how	SCONJ
cjgl-2651	1486	28	much	much	ADJ
cjgl-2651	1486	29	has	have	AUX
cjgl-2651	1486	30	not	not	PART
cjgl-2651	1486	31	been	be	AUX
cjgl-2651	1486	32	quantified	quantify	VERB
cjgl-2651	1486	33	.	.	PUNCT
cjgl-2651	1487	1	285	285	NUM
cjgl-2651	1488	1	yet	yet	ADV
cjgl-2651	1488	2	,	,	PUNCT
cjgl-2651	1488	3	this	this	PRON
cjgl-2651	1488	4	is	be	AUX
cjgl-2651	1488	5	not	not	PART
cjgl-2651	1488	6	an	an	DET
cjgl-2651	1488	7	isolated	isolated	ADJ
cjgl-2651	1488	8	instance	instance	NOUN
cjgl-2651	1488	9	of	of	ADP
cjgl-2651	1488	10	class	class	NOUN
cjgl-2651	1488	11	-	-	PUNCT
cjgl-2651	1488	12	based	base	VERB
cjgl-2651	1488	13	privileging	privileging	NOUN
cjgl-2651	1488	14	in	in	ADP
cjgl-2651	1488	15	the	the	DET
cjgl-2651	1488	16	enforcement	enforcement	NOUN
cjgl-2651	1488	17	of	of	ADP
cjgl-2651	1488	18	the	the	DET
cjgl-2651	1488	19	tax	tax	NOUN
cjgl-2651	1488	20	laws	law	NOUN
cjgl-2651	1488	21	.	.	PUNCT
cjgl-2651	1489	1	as	as	SCONJ
cjgl-2651	1489	2	mentioned	mention	VERB
cjgl-2651	1489	3	above	above	ADV
cjgl-2651	1489	4	,	,	PUNCT
cjgl-2651	1489	5	though	though	SCONJ
cjgl-2651	1489	6	the	the	DET
cjgl-2651	1489	7	information	information	NOUN
cjgl-2651	1489	8	-	-	PUNCT
cjgl-2651	1489	9	reporting	report	VERB
cjgl-2651	1489	10	rules	rule	NOUN
cjgl-2651	1489	11	discussed	discuss	VERB
cjgl-2651	1489	12	in	in	ADP
cjgl-2651	1489	13	part	part	NOUN
cjgl-2651	1489	14	i	i	PRON
cjgl-2651	1489	15	establish	establish	VERB
cjgl-2651	1489	16	an	an	DET
cjgl-2651	1489	17	ostensibly	ostensibly	ADV
cjgl-2651	1489	18	strict	strict	ADJ
cjgl-2651	1489	19	baseline	baseline	NOUN
cjgl-2651	1489	20	of	of	ADP
cjgl-2651	1489	21	requiring	require	VERB
cjgl-2651	1489	22	the	the	DET
cjgl-2651	1489	23	identification	identification	NOUN
cjgl-2651	1489	24	and	and	CCONJ
cjgl-2651	1489	25	documentation	documentation	NOUN
cjgl-2651	1489	26	of	of	ADP
cjgl-2651	1489	27	family	family	NOUN
cjgl-2651	1489	28	members	member	NOUN
cjgl-2651	1489	29	,	,	PUNCT
cjgl-2651	1489	30	these	these	DET
cjgl-2651	1489	31	rules	rule	NOUN
cjgl-2651	1489	32	already	already	ADV
cjgl-2651	1489	33	represent	represent	VERB
cjgl-2651	1489	34	a	a	DET
cjgl-2651	1489	35	downward	downward	ADJ
cjgl-2651	1489	36	departure	departure	NOUN
cjgl-2651	1489	37	from	from	ADP
cjgl-2651	1489	38	the	the	DET
cjgl-2651	1489	39	even	even	ADV
cjgl-2651	1489	40	more	more	ADV
cjgl-2651	1489	41	stringent	stringent	ADJ
cjgl-2651	1489	42	baseline	baseline	NOUN
cjgl-2651	1489	43	of	of	ADP
cjgl-2651	1489	44	the	the	DET
cjgl-2651	1489	45	withholding	withholding	NOUN
cjgl-2651	1489	46	tax	tax	NOUN
cjgl-2651	1489	47	that	that	PRON
cjgl-2651	1489	48	applies	apply	VERB
cjgl-2651	1489	49	to	to	PART
cjgl-2651	1489	50	wages.286	wages.286	NOUN
cjgl-2651	1489	51	in	in	ADP
cjgl-2651	1489	52	other	other	ADJ
cjgl-2651	1489	53	words	word	NOUN
cjgl-2651	1489	54	,	,	PUNCT
cjgl-2651	1489	55	what	what	PRON
cjgl-2651	1489	56	appears	appear	VERB
cjgl-2651	1489	57	to	to	PART
cjgl-2651	1489	58	be	be	AUX
cjgl-2651	1489	59	greater	great	ADJ
cjgl-2651	1489	60	enforcement	enforcement	NOUN
cjgl-2651	1489	61	effort	effort	NOUN
cjgl-2651	1489	62	in	in	ADP
cjgl-2651	1489	63	the	the	DET
cjgl-2651	1489	64	reporting	reporting	NOUN
cjgl-2651	1489	65	of	of	ADP
cjgl-2651	1489	66	investment	investment	NOUN
cjgl-2651	1489	67	income	income	NOUN
cjgl-2651	1489	68	paradoxically	paradoxically	ADV
cjgl-2651	1489	69	represents	represent	VERB
cjgl-2651	1489	70	the	the	DET
cjgl-2651	1489	71	application	application	NOUN
cjgl-2651	1489	72	of	of	ADP
cjgl-2651	1489	73	more	more	ADJ
cjgl-2651	1489	74	lax	lax	ADJ
cjgl-2651	1489	75	enforcement	enforcement	NOUN
cjgl-2651	1489	76	measures	measure	NOUN
cjgl-2651	1489	77	to	to	PART
cjgl-2651	1489	78	collect	collect	VERB
cjgl-2651	1489	79	that	that	DET
cjgl-2651	1489	80	income	income	NOUN
cjgl-2651	1489	81	.	.	PUNCT
cjgl-2651	1490	1	in	in	ADP
cjgl-2651	1490	2	addition	addition	NOUN
cjgl-2651	1490	3	,	,	PUNCT
cjgl-2651	1490	4	an	an	DET
cjgl-2651	1490	5	analysis	analysis	NOUN
cjgl-2651	1490	6	of	of	ADP
cjgl-2651	1490	7	irs	irs	PROPN
cjgl-2651	1490	8	audits	audits	NOUN
cjgl-2651	1490	9	by	by	ADP
cjgl-2651	1490	10	trac	trac	PROPN
cjgl-2651	1490	11	revealed	reveal	VERB
cjgl-2651	1490	12	that	that	SCONJ
cjgl-2651	1490	13	,	,	PUNCT
cjgl-2651	1490	14	in	in	ADP
cjgl-2651	1490	15	2005	2005	NUM
cjgl-2651	1490	16	,	,	PUNCT
cjgl-2651	1490	17	low	low	ADJ
cjgl-2651	1490	18	-	-	PUNCT
cjgl-2651	1490	19	income	income	NOUN
cjgl-2651	1490	20	taxpayers	taxpayer	NOUN
cjgl-2651	1490	21	were	be	AUX
cjgl-2651	1490	22	six	six	NUM
cjgl-2651	1490	23	times	time	NOUN
cjgl-2651	1490	24	more	more	ADV
cjgl-2651	1490	25	likely	likely	ADJ
cjgl-2651	1490	26	to	to	PART
cjgl-2651	1490	27	be	be	AUX
cjgl-2651	1490	28	subject	subject	ADJ
cjgl-2651	1490	29	to	to	ADP
cjgl-2651	1490	30	a	a	DET
cjgl-2651	1490	31	face	face	NOUN
cjgl-2651	1490	32	-	-	PUNCT
cjgl-2651	1490	33	to	to	ADP
cjgl-2651	1490	34	-	-	PUNCT
cjgl-2651	1490	35	face	face	NOUN
cjgl-2651	1490	36	audit	audit	NOUN
cjgl-2651	1490	37	than	than	ADP
cjgl-2651	1490	38	wealthy	wealthy	ADJ
cjgl-2651	1490	39	taxpayers	taxpayer	NOUN
cjgl-2651	1490	40	and	and	CCONJ
cjgl-2651	1490	41	284	284	NUM
cjgl-2651	1490	42	omb	omb	NOUN
cjgl-2651	1490	43	watch	watch	NOUN
cjgl-2651	1490	44	,	,	PUNCT
cjgl-2651	1490	45	bridging	bridge	VERB
cjgl-2651	1490	46	the	the	DET
cjgl-2651	1490	47	tax	tax	NOUN
cjgl-2651	1490	48	gap	gap	NOUN
cjgl-2651	1490	49	:	:	PUNCT
cjgl-2651	1490	50	the	the	DET
cjgl-2651	1490	51	case	case	NOUN
cjgl-2651	1490	52	for	for	ADP
cjgl-2651	1490	53	increasing	increase	VERB
cjgl-2651	1490	54	the	the	DET
cjgl-2651	1490	55	irs	irs	PROPN
cjgl-2651	1490	56	budget	budget	NOUN
cjgl-2651	1490	57	10	10	NUM
cjgl-2651	1490	58	(	(	PUNCT
cjgl-2651	1490	59	2008	2008	NUM
cjgl-2651	1490	60	)	)	PUNCT
cjgl-2651	1490	61	,	,	PUNCT
cjgl-2651	1490	62	2008	2008	NUM
cjgl-2651	1490	63	tnt	tnt	PROPN
cjgl-2651	1490	64	11	11	NUM
cjgl-2651	1490	65	-	-	SYM
cjgl-2651	1490	66	29	29	NUM
cjgl-2651	1490	67	(	(	PUNCT
cjgl-2651	1490	68	lexis	lexis	NOUN
cjgl-2651	1490	69	)	)	PUNCT
cjgl-2651	1490	70	.	.	PUNCT
cjgl-2651	1491	1	285	285	NUM
cjgl-2651	1492	1	i	i	PRON
cjgl-2651	1492	2	d.	d.	PROPN
cjgl-2651	1492	3	at	at	ADP
cjgl-2651	1492	4	4	4	NUM
cjgl-2651	1492	5	.	.	NUM
cjgl-2651	1492	6	216	216	NUM
cjgl-2651	1492	7	see	see	VERB
cjgl-2651	1492	8	supra	supra	PROPN
cjgl-2651	1492	9	notes	note	VERB
cjgl-2651	1492	10	54	54	NUM
cjgl-2651	1492	11	-	-	SYM
cjgl-2651	1492	12	57	57	NUM
cjgl-2651	1492	13	and	and	CCONJ
cjgl-2651	1492	14	accompanying	accompany	VERB
cjgl-2651	1492	15	text	text	NOUN
cjgl-2651	1492	16	.	.	PUNCT
cjgl-2651	1493	1	columbia	columbia	PROPN
cjgl-2651	1493	2	journal	journal	PROPN
cjgl-2651	1493	3	of	of	ADP
cjgl-2651	1493	4	gender	gender	NOUN
cjgl-2651	1493	5	and	and	CCONJ
cjgl-2651	1493	6	law	law	NOUN
cjgl-2651	1493	7	were	be	AUX
cjgl-2651	1493	8	twice	twice	ADV
cjgl-2651	1493	9	as	as	ADV
cjgl-2651	1493	10	likely	likely	ADJ
cjgl-2651	1493	11	to	to	PART
cjgl-2651	1493	12	be	be	AUX
cjgl-2651	1493	13	subject	subject	ADJ
cjgl-2651	1493	14	to	to	ADP
cjgl-2651	1493	15	the	the	DET
cjgl-2651	1493	16	more	more	ADV
cjgl-2651	1493	17	common	common	ADJ
cjgl-2651	1493	18	correspondence	correspondence	NOUN
cjgl-2651	1493	19	audit.2	audit.2	PROPN
cjgl-2651	1493	20	87	87	NUM
cjgl-2651	1493	21	as	as	SCONJ
cjgl-2651	1493	22	the	the	DET
cjgl-2651	1493	23	trac	trac	NOUN
cjgl-2651	1493	24	report	report	NOUN
cjgl-2651	1493	25	further	far	ADV
cjgl-2651	1493	26	explains	explain	VERB
cjgl-2651	1493	27	:	:	PUNCT
cjgl-2651	1493	28	it	it	PRON
cjgl-2651	1493	29	is	be	AUX
cjgl-2651	1493	30	not	not	PART
cjgl-2651	1493	31	known	know	VERB
cjgl-2651	1493	32	whether	whether	SCONJ
cjgl-2651	1493	33	the	the	DET
cjgl-2651	1493	34	very	very	ADV
cjgl-2651	1493	35	low	low	ADJ
cjgl-2651	1493	36	rate	rate	NOUN
cjgl-2651	1493	37	of	of	ADP
cjgl-2651	1493	38	face	face	NOUN
cjgl-2651	1493	39	-	-	PUNCT
cjgl-2651	1493	40	to	to	ADP
cjgl-2651	1493	41	-	-	PUNCT
cjgl-2651	1493	42	face	face	NOUN
cjgl-2651	1493	43	audits	audits	NOUN
cjgl-2651	1493	44	for	for	ADP
cjgl-2651	1493	45	millionaires	millionaire	NOUN
cjgl-2651	1493	46	reported	report	VERB
cjgl-2651	1493	47	in	in	ADP
cjgl-2651	1493	48	fy	fy	PROPN
cjgl-2651	1493	49	2005	2005	NUM
cjgl-2651	1493	50	-	-	PUNCT
cjgl-2651	1493	51	less	less	ADJ
cjgl-2651	1493	52	than	than	ADP
cjgl-2651	1493	53	2	2	NUM
cjgl-2651	1493	54	out	out	ADP
cjgl-2651	1493	55	of	of	ADP
cjgl-2651	1493	56	10,000	10,000	NUM
cjgl-2651	1493	57	-	-	PUNCT
cjgl-2651	1493	58	is	be	AUX
cjgl-2651	1493	59	new	new	ADJ
cjgl-2651	1493	60	or	or	CCONJ
cjgl-2651	1493	61	whether	whether	SCONJ
cjgl-2651	1493	62	the	the	DET
cjgl-2651	1493	63	policy	policy	NOUN
cjgl-2651	1493	64	has	have	AUX
cjgl-2651	1493	65	been	be	AUX
cjgl-2651	1493	66	followed	follow	VERB
cjgl-2651	1493	67	in	in	ADP
cjgl-2651	1493	68	previous	previous	ADJ
cjgl-2651	1493	69	years	year	NOUN
cjgl-2651	1493	70	.	.	PUNCT
cjgl-2651	1494	1	this	this	PRON
cjgl-2651	1494	2	is	be	AUX
cjgl-2651	1494	3	because	because	SCONJ
cjgl-2651	1494	4	the	the	DET
cjgl-2651	1494	5	irs	irs	PROPN
cjgl-2651	1494	6	has	have	AUX
cjgl-2651	1494	7	never	never	ADV
cjgl-2651	1494	8	before	before	ADV
cjgl-2651	1494	9	provided	provide	VERB
cjgl-2651	1494	10	information	information	NOUN
cjgl-2651	1494	11	about	about	ADP
cjgl-2651	1494	12	the	the	DET
cjgl-2651	1494	13	number	number	NOUN
cjgl-2651	1494	14	of	of	ADP
cjgl-2651	1494	15	audits	audits	NOUN
cjgl-2651	1494	16	for	for	ADP
cjgl-2651	1494	17	various	various	ADJ
cjgl-2651	1494	18	categories	category	NOUN
cjgl-2651	1494	19	of	of	ADP
cjgl-2651	1494	20	wealthier	wealthy	ADJ
cjgl-2651	1494	21	taxpayers-$100,000	taxpayers-$100,000	PUNCT
cjgl-2651	1494	22	to	to	ADP
cjgl-2651	1494	23	$	$	SYM
cjgl-2651	1494	24	200,000	200,000	NUM
cjgl-2651	1494	25	,	,	PUNCT
cjgl-2651	1494	26	$	$	SYM
cjgl-2651	1494	27	200,000	200,000	NUM
cjgl-2651	1494	28	to	to	PART
cjgl-2651	1494	29	$	$	SYM
cjgl-2651	1494	30	1	1	NUM
cjgl-2651	1494	31	million	million	NUM
cjgl-2651	1494	32	,	,	PUNCT
cjgl-2651	1494	33	and	and	CCONJ
cjgl-2651	1494	34	si	si	NOUN
cjgl-2651	1494	35	million	million	NUM
cjgl-2651	1494	36	and	and	CCONJ
cjgl-2651	1494	37	above	above	ADV
cjgl-2651	1494	38	.	.	PUNCT
cjgl-2651	1495	1	however	however	ADV
cjgl-2651	1495	2	,	,	PUNCT
cjgl-2651	1495	3	there	there	PRON
cjgl-2651	1495	4	have	have	AUX
cjgl-2651	1495	5	been	be	AUX
cjgl-2651	1495	6	other	other	ADJ
cjgl-2651	1495	7	years	year	NOUN
cjgl-2651	1495	8	when	when	SCONJ
cjgl-2651	1495	9	analysis	analysis	NOUN
cjgl-2651	1495	10	has	have	AUX
cjgl-2651	1495	11	shown	show	VERB
cjgl-2651	1495	12	that	that	SCONJ
cjgl-2651	1495	13	in	in	ADP
cjgl-2651	1495	14	broad	broad	ADJ
cjgl-2651	1495	15	terms	term	NOUN
cjgl-2651	1495	16	low	low	ADJ
cjgl-2651	1495	17	-	-	PUNCT
cjgl-2651	1495	18	income	income	NOUN
cjgl-2651	1495	19	individuals	individual	NOUN
cjgl-2651	1495	20	were	be	AUX
cjgl-2651	1495	21	more	more	ADV
cjgl-2651	1495	22	likely	likely	ADJ
cjgl-2651	1495	23	to	to	PART
cjgl-2651	1495	24	be	be	AUX
cjgl-2651	1495	25	audited	audit	VERB
cjgl-2651	1495	26	than	than	ADP
cjgl-2651	1495	27	rich	rich	ADJ
cjgl-2651	1495	28	.	.	PUNCT
cjgl-2651	1496	1	one	one	NUM
cjgl-2651	1496	2	of	of	ADP
cjgl-2651	1496	3	those	those	DET
cjgl-2651	1496	4	occasions	occasion	NOUN
cjgl-2651	1496	5	was	be	AUX
cjgl-2651	1496	6	in	in	ADP
cjgl-2651	1496	7	fy	fy	PROPN
cjgl-2651	1496	8	1999	1999	NUM
cjgl-2651	1496	9	during	during	ADP
cjgl-2651	1496	10	the	the	DET
cjgl-2651	1496	11	clinton	clinton	PROPN
cjgl-2651	1496	12	administration	administration	NOUN
cjgl-2651	1496	13	.	.	PUNCT
cjgl-2651	1497	1	a	a	DET
cjgl-2651	1497	2	factor	factor	NOUN
cjgl-2651	1497	3	contributing	contribute	VERB
cjgl-2651	1497	4	to	to	ADP
cjgl-2651	1497	5	this	this	DET
cjgl-2651	1497	6	anomaly	anomaly	NOUN
cjgl-2651	1497	7	was	be	AUX
cjgl-2651	1497	8	an	an	DET
cjgl-2651	1497	9	order	order	NOUN
cjgl-2651	1497	10	from	from	ADP
cjgl-2651	1497	11	congress	congress	PROPN
cjgl-2651	1497	12	that	that	SCONJ
cjgl-2651	1497	13	the	the	DET
cjgl-2651	1497	14	irs	irs	PROPN
cjgl-2651	1497	15	reduce	reduce	VERB
cjgl-2651	1497	16	noncompliance	noncompliance	NOUN
cjgl-2651	1497	17	in	in	ADP
cjgl-2651	1497	18	the	the	DET
cjgl-2651	1497	19	earned	earn	VERB
cjgl-2651	1497	20	income	income	NOUN
cjgl-2651	1497	21	credit	credit	NOUN
cjgl-2651	1497	22	program	program	NOUN
cjgl-2651	1497	23	,	,	PUNCT
cjgl-2651	1497	24	a	a	DET
cjgl-2651	1497	25	special	special	ADJ
cjgl-2651	1497	26	tax	tax	NOUN
cjgl-2651	1497	27	benefit	benefit	NOUN
cjgl-2651	1497	28	for	for	ADP
cjgl-2651	1497	29	low	low	ADJ
cjgl-2651	1497	30	-	-	PUNCT
cjgl-2651	1497	31	income	income	NOUN
cjgl-2651	1497	32	americans	americans	PROPN
cjgl-2651	1497	33	.	.	PUNCT
cjgl-2651	1498	1	288	288	NUM
cjgl-2651	1498	2	furthermore	furthermore	ADV
cjgl-2651	1498	3	,	,	PUNCT
cjgl-2651	1498	4	despite	despite	SCONJ
cjgl-2651	1498	5	a	a	DET
cjgl-2651	1498	6	professed	professed	ADJ
cjgl-2651	1498	7	intention	intention	NOUN
cjgl-2651	1498	8	to	to	PART
cjgl-2651	1498	9	focus	focus	VERB
cjgl-2651	1498	10	increased	increase	VERB
cjgl-2651	1498	11	scrutiny	scrutiny	NOUN
cjgl-2651	1498	12	on	on	ADP
cjgl-2651	1498	13	wealthy	wealthy	ADJ
cjgl-2651	1498	14	taxpayers	taxpayer	NOUN
cjgl-2651	1498	15	,	,	PUNCT
cjgl-2651	1498	16	the	the	DET
cjgl-2651	1498	17	audit	audit	NOUN
cjgl-2651	1498	18	rate	rate	NOUN
cjgl-2651	1498	19	for	for	ADP
cjgl-2651	1498	20	those	those	PRON
cjgl-2651	1498	21	with	with	ADP
cjgl-2651	1498	22	an	an	DET
cjgl-2651	1498	23	adjusted	adjust	VERB
cjgl-2651	1498	24	gross	gross	ADJ
cjgl-2651	1498	25	income	income	NOUN
cjgl-2651	1498	26	of	of	ADP
cjgl-2651	1498	27	at	at	ADV
cjgl-2651	1498	28	least	least	ADV
cjgl-2651	1498	29	$	$	SYM
cjgl-2651	1498	30	1	1	NUM
cjgl-2651	1498	31	million	million	NUM
cjgl-2651	1498	32	dropped	drop	VERB
cjgl-2651	1498	33	by	by	ADP
cjgl-2651	1498	34	at	at	ADV
cjgl-2651	1498	35	least	least	ADV
cjgl-2651	1498	36	19	19	NUM
cjgl-2651	1498	37	%	%	NOUN
cjgl-2651	1498	38	(	(	PUNCT
cjgl-2651	1498	39	and	and	CCONJ
cjgl-2651	1498	40	possibly	possibly	ADV
cjgl-2651	1498	41	as	as	ADV
cjgl-2651	1498	42	much	much	ADJ
cjgl-2651	1498	43	as	as	ADP
cjgl-2651	1498	44	36	36	NUM
cjgl-2651	1498	45	%	%	NOUN
cjgl-2651	1498	46	)	)	PUNCT
cjgl-2651	1498	47	from	from	ADP
cjgl-2651	1498	48	2007	2007	NUM
cjgl-2651	1498	49	to	to	ADP
cjgl-2651	1498	50	2008.289	2008.289	NUM
cjgl-2651	1498	51	it	it	PRON
cjgl-2651	1498	52	was	be	AUX
cjgl-2651	1498	53	not	not	PART
cjgl-2651	1498	54	until	until	ADP
cjgl-2651	1498	55	2010	2010	NUM
cjgl-2651	1498	56	that	that	SCONJ
cjgl-2651	1498	57	the	the	DET
cjgl-2651	1498	58	irs	irs	PROPN
cjgl-2651	1498	59	reported	report	VERB
cjgl-2651	1498	60	a	a	DET
cjgl-2651	1498	61	marked	mark	VERB
cjgl-2651	1498	62	increase	increase	NOUN
cjgl-2651	1498	63	in	in	ADP
cjgl-2651	1498	64	audits	audits	NOUN
cjgl-2651	1498	65	of	of	ADP
cjgl-2651	1498	66	returns	return	NOUN
cjgl-2651	1498	67	reporting	report	VERB
cjgl-2651	1498	68	the	the	DET
cjgl-2651	1498	69	highest	high	ADJ
cjgl-2651	1498	70	adjusted	adjust	VERB
cjgl-2651	1498	71	gross	gross	ADJ
cjgl-2651	1498	72	incomesthough	incomesthough	NOUN
cjgl-2651	1498	73	,	,	PUNCT
cjgl-2651	1498	74	it	it	PRON
cjgl-2651	1498	75	is	be	AUX
cjgl-2651	1498	76	worth	worth	ADJ
cjgl-2651	1498	77	noting	note	VERB
cjgl-2651	1498	78	that	that	SCONJ
cjgl-2651	1498	79	the	the	DET
cjgl-2651	1498	80	rate	rate	NOUN
cjgl-2651	1498	81	of	of	ADP
cjgl-2651	1498	82	audit	audit	NOUN
cjgl-2651	1498	83	for	for	ADP
cjgl-2651	1498	84	nearly	nearly	ADV
cjgl-2651	1498	85	all	all	PRON
cjgl-2651	1498	86	other	other	ADJ
cjgl-2651	1498	87	categories	category	NOUN
cjgl-2651	1498	88	of	of	ADP
cjgl-2651	1498	89	adjusted	adjust	VERB
cjgl-2651	1498	90	gross	gross	ADJ
cjgl-2651	1498	91	income	income	NOUN
cjgl-2651	1498	92	increased	increase	VERB
cjgl-2651	1498	93	as	as	ADP
cjgl-2651	1498	94	well.2	well.2	PROPN
cjgl-2651	1498	95	90	90	NUM
cjgl-2651	1498	96	nevertheless	nevertheless	ADV
cjgl-2651	1498	97	,	,	PUNCT
cjgl-2651	1498	98	as	as	SCONJ
cjgl-2651	1498	99	trac	trac	PROPN
cjgl-2651	1498	100	observed	observe	VERB
cjgl-2651	1498	101	:	:	PUNCT
cjgl-2651	1498	102	287	287	NUM
cjgl-2651	1498	103	transactional	transactional	ADJ
cjgl-2651	1498	104	records	record	NOUN
cjgl-2651	1498	105	access	access	NOUN
cjgl-2651	1498	106	clearinghouse	clearinghouse	NOUN
cjgl-2651	1498	107	,	,	PUNCT
cjgl-2651	1498	108	trac	trac	PROPN
cjgl-2651	1498	109	finds	find	VERB
cjgl-2651	1498	110	lower	low	ADJ
cjgl-2651	1498	111	irs	irs	PROPN
cjgl-2651	1498	112	audit	audit	NOUN
cjgl-2651	1498	113	rate	rate	NOUN
cjgl-2651	1498	114	for	for	ADP
cjgl-2651	1498	115	wealthy	wealthy	ADJ
cjgl-2651	1498	116	than	than	ADP
cjgl-2651	1498	117	for	for	ADP
cjgl-2651	1498	118	low	low	ADJ
cjgl-2651	1498	119	-	-	PUNCT
cjgl-2651	1498	120	income	income	NOUN
cjgl-2651	1498	121	taxpayers	taxpayer	NOUN
cjgl-2651	1498	122	,	,	PUNCT
cjgl-2651	1498	123	2006	2006	NUM
cjgl-2651	1498	124	tnt	tnt	NOUN
cjgl-2651	1498	125	60	60	NUM
cjgl-2651	1498	126	-	-	SYM
cjgl-2651	1498	127	37	37	NUM
cjgl-2651	1498	128	(	(	PUNCT
cjgl-2651	1498	129	lexis	lexis	NOUN
cjgl-2651	1498	130	)	)	PUNCT
cjgl-2651	1498	131	.	.	PUNCT
cjgl-2651	1499	1	288	288	NUM
cjgl-2651	1499	2	ld	ld	NOUN
cjgl-2651	1499	3	.	.	PROPN
cjgl-2651	1499	4	289	289	NUM
cjgl-2651	1499	5	transactional	transactional	ADJ
cjgl-2651	1499	6	records	record	NOUN
cjgl-2651	1499	7	access	access	NOUN
cjgl-2651	1499	8	clearinghouse	clearinghouse	NOUN
cjgl-2651	1499	9	,	,	PUNCT
cjgl-2651	1499	10	supra	supra	PROPN
cjgl-2651	1499	11	note	note	NOUN
cjgl-2651	1499	12	283	283	NUM
cjgl-2651	1499	13	.	.	PUNCT
cjgl-2651	1500	1	298	298	NUM
cjgl-2651	1500	2	compare	compare	VERB
cjgl-2651	1500	3	internal	internal	ADJ
cjgl-2651	1500	4	revenue	revenue	NOUN
cjgl-2651	1500	5	serv	serv	NOUN
cjgl-2651	1500	6	.	.	PUNCT
cjgl-2651	1501	1	,	,	PUNCT
cjgl-2651	1501	2	dep't	dep't	NOUN
cjgl-2651	1501	3	of	of	ADP
cjgl-2651	1501	4	treasury	treasury	PROPN
cjgl-2651	1501	5	,	,	PUNCT
cjgl-2651	1501	6	data	data	NOUN
cjgl-2651	1501	7	book	book	NOUN
cjgl-2651	1501	8	:	:	PUNCT
cjgl-2651	1501	9	2009	2009	NUM
cjgl-2651	1501	10	,	,	PUNCT
cjgl-2651	1501	11	at	at	ADP
cjgl-2651	1501	12	26	26	NUM
cjgl-2651	1501	13	tbl.9b	tbl.9b	PROPN
cjgl-2651	1501	14	(	(	PUNCT
cjgl-2651	1501	15	2010	2010	NUM
cjgl-2651	1501	16	)	)	PUNCT
cjgl-2651	1501	17	,	,	PUNCT
cjgl-2651	1501	18	with	with	ADP
cjgl-2651	1501	19	internal	internal	ADJ
cjgl-2651	1501	20	revenue	revenue	NOUN
cjgl-2651	1501	21	serv	serv	NOUN
cjgl-2651	1501	22	.	.	PUNCT
cjgl-2651	1502	1	,	,	PUNCT
cjgl-2651	1502	2	dep't	dep't	NOUN
cjgl-2651	1502	3	of	of	ADP
cjgl-2651	1502	4	treasury	treasury	PROPN
cjgl-2651	1502	5	,	,	PUNCT
cjgl-2651	1502	6	data	data	NOUN
cjgl-2651	1502	7	book	book	NOUN
cjgl-2651	1502	8	:	:	PUNCT
cjgl-2651	1502	9	2010	2010	NUM
cjgl-2651	1502	10	,	,	PUNCT
cjgl-2651	1502	11	at	at	ADP
cjgl-2651	1502	12	26	26	NUM
cjgl-2651	1502	13	tbl.9b	tbl.9b	PROPN
cjgl-2651	1502	14	(	(	PUNCT
cjgl-2651	1502	15	2011	2011	NUM
cjgl-2651	1502	16	)	)	PUNCT
cjgl-2651	1502	17	.	.	PUNCT
cjgl-2651	1503	1	columbia	columbia	PROPN
cjgl-2651	1503	2	journal	journal	PROPN
cjgl-2651	1503	3	of	of	ADP
cjgl-2651	1503	4	gender	gender	NOUN
cjgl-2651	1503	5	and	and	CCONJ
cjgl-2651	1503	6	law	law	NOUN
cjgl-2651	1503	7	irs	irs	PROPN
cjgl-2651	1503	8	's	's	PART
cjgl-2651	1503	9	statistics	statistic	NOUN
cjgl-2651	1503	10	indicate	indicate	VERB
cjgl-2651	1503	11	that	that	SCONJ
cjgl-2651	1503	12	1	1	NUM
cjgl-2651	1503	13	out	out	ADP
cjgl-2651	1503	14	of	of	ADP
cjgl-2651	1503	15	every	every	DET
cjgl-2651	1503	16	12	12	NUM
cjgl-2651	1503	17	individuals	individual	NOUN
cjgl-2651	1503	18	with	with	ADP
cjgl-2651	1503	19	total	total	ADJ
cjgl-2651	1503	20	positive	positive	ADJ
cjgl-2651	1503	21	income	income	NOUN
cjgl-2651	1503	22	of	of	ADP
cjgl-2651	1503	23	$	$	SYM
cjgl-2651	1503	24	1	1	NUM
cjgl-2651	1503	25	million	million	NUM
cjgl-2651	1503	26	or	or	CCONJ
cjgl-2651	1503	27	more	more	ADJ
cjgl-2651	1503	28	were	be	AUX
cjgl-2651	1503	29	audited	audit	VERB
cjgl-2651	1503	30	through	through	ADP
cjgl-2651	1503	31	.	.	PUNCT
cjgl-2651	1503	32	.	.	PUNCT
cjgl-2651	1503	33	.	.	PUNCT
cjgl-2651	1504	1	regular	regular	ADJ
cjgl-2651	1504	2	programs	program	NOUN
cjgl-2651	1504	3	during	during	ADP
cjgl-2651	1504	4	fy	fy	PROPN
cjgl-2651	1504	5	2010	2010	NUM
cjgl-2651	1504	6	.	.	PUNCT
cjgl-2651	1505	1	while	while	SCONJ
cjgl-2651	1505	2	the	the	DET
cjgl-2651	1505	3	number	number	NOUN
cjgl-2651	1505	4	of	of	ADP
cjgl-2651	1505	5	these	these	DET
cjgl-2651	1505	6	examinations	examination	NOUN
cjgl-2651	1505	7	was	be	AUX
cjgl-2651	1505	8	up	up	ADV
cjgl-2651	1505	9	[	[	X
cjgl-2651	1505	10	that	that	DET
cjgl-2651	1505	11	]	]	X
cjgl-2651	1505	12	year	year	NOUN
cjgl-2651	1505	13	,	,	PUNCT
cjgl-2651	1505	14	this	this	PRON
cjgl-2651	1505	15	still	still	ADV
cjgl-2651	1505	16	left	leave	VERB
cjgl-2651	1505	17	the	the	DET
cjgl-2651	1505	18	returns	return	NOUN
cjgl-2651	1505	19	of	of	ADP
cjgl-2651	1505	20	11	11	NUM
cjgl-2651	1505	21	out	out	ADP
cjgl-2651	1505	22	of	of	ADP
cjgl-2651	1505	23	12	12	NUM
cjgl-2651	1505	24	millionaires	millionaire	NOUN
cjgl-2651	1505	25	unexamined	unexamined	ADJ
cjgl-2651	1505	26	.	.	PUNCT
cjgl-2651	1506	1	and	and	CCONJ
cjgl-2651	1506	2	it	it	PRON
cjgl-2651	1506	3	should	should	AUX
cjgl-2651	1506	4	be	be	AUX
cjgl-2651	1506	5	noted	note	VERB
cjgl-2651	1506	6	,	,	PUNCT
cjgl-2651	1506	7	that	that	PRON
cjgl-2651	1506	8	of	of	ADP
cjgl-2651	1506	9	those	those	PRON
cjgl-2651	1506	10	audited	audit	VERB
cjgl-2651	1506	11	about	about	ADP
cjgl-2651	1506	12	half	half	ADV
cjgl-2651	1506	13	received	receive	VERB
cjgl-2651	1506	14	a	a	DET
cjgl-2651	1506	15	very	very	ADV
cjgl-2651	1506	16	limited	limited	ADJ
cjgl-2651	1506	17	correspondence	correspondence	NOUN
cjgl-2651	1506	18	review	review	NOUN
cjgl-2651	1506	19	on	on	ADP
cjgl-2651	1506	20	which	which	PRON
cjgl-2651	1506	21	the	the	DET
cjgl-2651	1506	22	examiner	examiner	NOUN
cjgl-2651	1506	23	spent	spend	VERB
cjgl-2651	1506	24	just	just	ADV
cjgl-2651	1506	25	1.8	1.8	NUM
cjgl-2651	1506	26	hours	hour	NOUN
cjgl-2651	1506	27	on	on	ADP
cjgl-2651	1506	28	average	average	ADJ
cjgl-2651	1506	29	to	to	PART
cjgl-2651	1506	30	complete	complete	ADJ
cjgl-2651	1506	31	.	.	PUNCT
cjgl-2651	1507	1	291	291	NUM
cjgl-2651	1507	2	again	again	ADV
cjgl-2651	1507	3	,	,	PUNCT
cjgl-2651	1507	4	such	such	ADJ
cjgl-2651	1507	5	class	class	NOUN
cjgl-2651	1507	6	-	-	PUNCT
cjgl-2651	1507	7	based	base	VERB
cjgl-2651	1507	8	privilegings	privileging	NOUN
cjgl-2651	1507	9	entail	entail	VERB
cjgl-2651	1507	10	their	their	PRON
cjgl-2651	1507	11	own	own	ADJ
cjgl-2651	1507	12	disparate	disparate	ADJ
cjgl-2651	1507	13	impacts	impact	NOUN
cjgl-2651	1507	14	along	along	ADP
cjgl-2651	1507	15	lines	line	NOUN
cjgl-2651	1507	16	of	of	ADP
cjgl-2651	1507	17	race	race	NOUN
cjgl-2651	1507	18	,	,	PUNCT
cjgl-2651	1507	19	ethnicity	ethnicity	NOUN
cjgl-2651	1507	20	,	,	PUNCT
cjgl-2651	1507	21	gender	gender	NOUN
cjgl-2651	1507	22	,	,	PUNCT
cjgl-2651	1507	23	sexual	sexual	ADJ
cjgl-2651	1507	24	orientation	orientation	NOUN
cjgl-2651	1507	25	,	,	PUNCT
cjgl-2651	1507	26	and	and	CCONJ
cjgl-2651	1507	27	marital	marital	ADJ
cjgl-2651	1507	28	status	status	NOUN
cjgl-2651	1507	29	due	due	ADJ
cjgl-2651	1507	30	to	to	ADP
cjgl-2651	1507	31	,	,	PUNCT
cjgl-2651	1507	32	among	among	ADP
cjgl-2651	1507	33	other	other	ADJ
cjgl-2651	1507	34	things	thing	NOUN
cjgl-2651	1507	35	,	,	PUNCT
cjgl-2651	1507	36	wage	wage	NOUN
cjgl-2651	1507	37	discrimination	discrimination	NOUN
cjgl-2651	1507	38	on	on	ADP
cjgl-2651	1507	39	these	these	DET
cjgl-2651	1507	40	bases	basis	NOUN
cjgl-2651	1507	41	that	that	PRON
cjgl-2651	1507	42	detrimentally	detrimentally	ADV
cjgl-2651	1507	43	affects	affect	VERB
cjgl-2651	1507	44	the	the	DET
cjgl-2651	1507	45	ability	ability	NOUN
cjgl-2651	1507	46	to	to	PART
cjgl-2651	1507	47	accumulate	accumulate	VERB
cjgl-2651	1507	48	wealth	wealth	NOUN
cjgl-2651	1507	49	.	.	PUNCT
cjgl-2651	1508	1	292	292	NUM
cjgl-2651	1508	2	a	a	DET
cjgl-2651	1508	3	recent	recent	ADJ
cjgl-2651	1508	4	study	study	NOUN
cjgl-2651	1508	5	found	find	VERB
cjgl-2651	1508	6	that	that	SCONJ
cjgl-2651	1508	7	,	,	PUNCT
cjgl-2651	1508	8	notwithstanding	notwithstanding	ADP
cjgl-2651	1508	9	the	the	DET
cjgl-2651	1508	10	widespread	widespread	ADJ
cjgl-2651	1508	11	myth	myth	NOUN
cjgl-2651	1508	12	of	of	ADP
cjgl-2651	1508	13	lgbt	lgbt	PROPN
cjgl-2651	1508	14	affluence	affluence	NOUN
cjgl-2651	1508	15	,	,	PUNCT
cjgl-2651	1508	16	there	there	PRON
cjgl-2651	1508	17	is	be	VERB
cjgl-2651	1508	18	a	a	DET
cjgl-2651	1508	19	significant	significant	ADJ
cjgl-2651	1508	20	level	level	NOUN
cjgl-2651	1508	21	of	of	ADP
cjgl-2651	1508	22	poverty	poverty	NOUN
cjgl-2651	1508	23	in	in	ADP
cjgl-2651	1508	24	the	the	DET
cjgl-2651	1508	25	lesbian	lesbian	ADJ
cjgl-2651	1508	26	,	,	PUNCT
cjgl-2651	1508	27	gay	gay	ADJ
cjgl-2651	1508	28	,	,	PUNCT
cjgl-2651	1508	29	and	and	CCONJ
cjgl-2651	1508	30	bisexual	bisexual	PROPN
cjgl-2651	1508	31	community	community	NOUN
cjgl-2651	1508	32	.	.	PUNCT
cjgl-2651	1509	1	293	293	NUM
cjgl-2651	1509	2	in	in	ADP
cjgl-2651	1509	3	particular	particular	ADJ
cjgl-2651	1509	4	,	,	PUNCT
cjgl-2651	1509	5	"	"	PUNCT
cjgl-2651	1509	6	lesbian	lesbian	ADJ
cjgl-2651	1509	7	couples	couple	NOUN
cjgl-2651	1509	8	are	be	AUX
cjgl-2651	1509	9	at	at	ADP
cjgl-2651	1509	10	a	a	DET
cjgl-2651	1509	11	significantly	significantly	ADV
cjgl-2651	1509	12	higher	high	ADJ
cjgl-2651	1509	13	risk	risk	NOUN
cjgl-2651	1509	14	of	of	ADP
cjgl-2651	1509	15	being	be	AUX
cjgl-2651	1509	16	in	in	ADP
cjgl-2651	1509	17	poverty	poverty	NOUN
cjgl-2651	1509	18	than	than	ADP
cjgl-2651	1509	19	their	their	PRON
cjgl-2651	1509	20	differentsex	differentsex	NOUN
cjgl-2651	1509	21	couple	couple	NOUN
cjgl-2651	1509	22	counterparts	counterpart	NOUN
cjgl-2651	1509	23	who	who	PRON
cjgl-2651	1509	24	have	have	VERB
cjgl-2651	1509	25	the	the	DET
cjgl-2651	1509	26	same	same	ADJ
cjgl-2651	1509	27	characteristics	characteristic	NOUN
cjgl-2651	1509	28	.	.	PUNCT
cjgl-2651	1510	1	'	'	NUM
cjgl-2651	1510	2	2	2	NUM
cjgl-2651	1510	3	94	94	NUM
cjgl-2651	1510	4	291	291	NUM
cjgl-2651	1510	5	transactional	transactional	ADJ
cjgl-2651	1510	6	records	record	NOUN
cjgl-2651	1510	7	access	access	NOUN
cjgl-2651	1510	8	clearinghouse	clearinghouse	NOUN
cjgl-2651	1510	9	,	,	PUNCT
cjgl-2651	1510	10	trac	trac	PROPN
cjgl-2651	1510	11	says	say	VERB
cjgl-2651	1510	12	irs	irs	PROPN
cjgl-2651	1510	13	high	high	ADJ
cjgl-2651	1510	14	wealth	wealth	NOUN
cjgl-2651	1510	15	taxpayer	taxpayer	NOUN
cjgl-2651	1510	16	program	program	NOUN
cjgl-2651	1510	17	failed	fail	VERB
cjgl-2651	1510	18	to	to	PART
cjgl-2651	1510	19	meet	meet	VERB
cjgl-2651	1510	20	audit	audit	NOUN
cjgl-2651	1510	21	targets	target	NOUN
cjgl-2651	1510	22	,	,	PUNCT
cjgl-2651	1510	23	2011	2011	NUM
cjgl-2651	1510	24	tnt	tnt	PROPN
cjgl-2651	1510	25	73	73	NUM
cjgl-2651	1510	26	-	-	SYM
cjgl-2651	1510	27	43	43	NUM
cjgl-2651	1510	28	(	(	PUNCT
cjgl-2651	1510	29	lexis	lexis	NOUN
cjgl-2651	1510	30	)	)	PUNCT
cjgl-2651	1510	31	.	.	PUNCT
cjgl-2651	1511	1	this	this	DET
cjgl-2651	1511	2	same	same	ADJ
cjgl-2651	1511	3	report	report	NOUN
cjgl-2651	1511	4	focuses	focus	VERB
cjgl-2651	1511	5	on	on	ADP
cjgl-2651	1511	6	the	the	DET
cjgl-2651	1511	7	irs	irs	PROPN
cjgl-2651	1511	8	's	's	PART
cjgl-2651	1511	9	"	"	PUNCT
cjgl-2651	1511	10	special	special	ADJ
cjgl-2651	1511	11	new	new	ADJ
cjgl-2651	1511	12	unit	unit	NOUN
cjgl-2651	1511	13	to	to	PART
cjgl-2651	1511	14	examine	examine	VERB
cjgl-2651	1511	15	'	'	PUNCT
cjgl-2651	1511	16	high	high	ADJ
cjgl-2651	1511	17	wealth	wealth	NOUN
cjgl-2651	1511	18	individuals	individual	NOUN
cjgl-2651	1511	19	'	'	PART
cjgl-2651	1511	20	and	and	CCONJ
cjgl-2651	1511	21	the	the	DET
cjgl-2651	1511	22	extent	extent	NOUN
cjgl-2651	1511	23	to	to	PART
cjgl-2651	1511	24	which	which	PRON
cjgl-2651	1511	25	they	they	PRON
cjgl-2651	1511	26	were	be	AUX
cjgl-2651	1511	27	complying	comply	VERB
cjgl-2651	1511	28	with	with	ADP
cjgl-2651	1511	29	the	the	DET
cjgl-2651	1511	30	tax	tax	NOUN
cjgl-2651	1511	31	laws	law	NOUN
cjgl-2651	1511	32	.	.	PUNCT
cjgl-2651	1511	33	"	"	PUNCT
cjgl-2651	1512	1	i	i	PRON
cjgl-2651	1512	2	d.	d.	PROPN
cjgl-2651	1512	3	trac	trac	PROPN
cjgl-2651	1512	4	reports	report	VERB
cjgl-2651	1512	5	that	that	SCONJ
cjgl-2651	1512	6	this	this	DET
cjgl-2651	1512	7	unit	unit	NOUN
cjgl-2651	1512	8	has	have	AUX
cjgl-2651	1512	9	only	only	ADV
cjgl-2651	1512	10	"	"	PUNCT
cjgl-2651	1512	11	managed	manage	VERB
cjgl-2651	1512	12	to	to	PART
cjgl-2651	1512	13	audit	audit	VERB
cjgl-2651	1512	14	a	a	DET
cjgl-2651	1512	15	handful	handful	NOUN
cjgl-2651	1512	16	of	of	ADP
cjgl-2651	1512	17	tax	tax	NOUN
cjgl-2651	1512	18	returns	return	NOUN
cjgl-2651	1512	19	in	in	ADP
cjgl-2651	1512	20	its	its	PRON
cjgl-2651	1512	21	first	first	ADJ
cjgl-2651	1512	22	18	18	NUM
cjgl-2651	1512	23	months	month	NOUN
cjgl-2651	1512	24	.	.	PUNCT
cjgl-2651	1512	25	"	"	PUNCT
cjgl-2651	1513	1	i	i	PRON
cjgl-2651	1513	2	d.	d.	PROPN
cjgl-2651	1513	3	notwithstanding	notwithstanding	SCONJ
cjgl-2651	1513	4	that	that	SCONJ
cjgl-2651	1513	5	"	"	PUNCT
cjgl-2651	1513	6	the	the	DET
cjgl-2651	1513	7	irs	irs	PROPN
cjgl-2651	1513	8	has	have	VERB
cjgl-2651	1513	9	very	very	ADV
cjgl-2651	1513	10	modest	modest	ADJ
cjgl-2651	1513	11	hopes	hope	NOUN
cjgl-2651	1513	12	for	for	ADP
cjgl-2651	1513	13	this	this	DET
cjgl-2651	1513	14	new	new	ADJ
cjgl-2651	1513	15	unit	unit	NOUN
cjgl-2651	1513	16	in	in	ADP
cjgl-2651	1513	17	fy	fy	PROPN
cjgl-2651	1513	18	2011	2011	NUM
cjgl-2651	1513	19	,	,	PUNCT
cjgl-2651	1513	20	"	"	PUNCT
cjgl-2651	1513	21	the	the	DET
cjgl-2651	1513	22	unit	unit	NOUN
cjgl-2651	1513	23	is	be	AUX
cjgl-2651	1513	24	already	already	ADV
cjgl-2651	1513	25	falling	fall	VERB
cjgl-2651	1513	26	short	short	ADV
cjgl-2651	1513	27	of	of	ADP
cjgl-2651	1513	28	those	those	DET
cjgl-2651	1513	29	limited	limited	ADJ
cjgl-2651	1513	30	targets	target	NOUN
cjgl-2651	1513	31	in	in	ADP
cjgl-2651	1513	32	the	the	DET
cjgl-2651	1513	33	first	first	ADJ
cjgl-2651	1513	34	six	six	NUM
cjgl-2651	1513	35	months	month	NOUN
cjgl-2651	1513	36	of	of	ADP
cjgl-2651	1513	37	the	the	DET
cjgl-2651	1513	38	fiscal	fiscal	ADJ
cjgl-2651	1513	39	year	year	NOUN
cjgl-2651	1513	40	.	.	PUNCT
cjgl-2651	1514	1	i	i	PRON
cjgl-2651	1514	2	d.	d.	PROPN
cjgl-2651	1514	3	292	292	NUM
cjgl-2651	1514	4	see	see	VERB
cjgl-2651	1514	5	supra	supra	PROPN
cjgl-2651	1514	6	note	note	PROPN
cjgl-2651	1514	7	61	61	NUM
cjgl-2651	1514	8	.	.	PUNCT
cjgl-2651	1515	1	293	293	NUM
cjgl-2651	1515	2	randy	randy	ADJ
cjgl-2651	1515	3	albelda	albelda	NOUN
cjgl-2651	1515	4	et	et	PROPN
cjgl-2651	1515	5	al	al	PROPN
cjgl-2651	1515	6	.	.	PROPN
cjgl-2651	1515	7	,	,	PUNCT
cjgl-2651	1515	8	williams	williams	PROPN
cjgl-2651	1515	9	inst	inst	PROPN
cjgl-2651	1515	10	.	.	PROPN
cjgl-2651	1515	11	,	,	PUNCT
cjgl-2651	1515	12	poverty	poverty	NOUN
cjgl-2651	1515	13	in	in	ADP
cjgl-2651	1515	14	the	the	DET
cjgl-2651	1515	15	lesbian	lesbian	ADJ
cjgl-2651	1515	16	,	,	PUNCT
cjgl-2651	1515	17	gay	gay	ADJ
cjgl-2651	1515	18	,	,	PUNCT
cjgl-2651	1515	19	and	and	CCONJ
cjgl-2651	1515	20	bisexual	bisexual	PROPN
cjgl-2651	1515	21	community	community	NOUN
cjgl-2651	1515	22	7	7	NUM
cjgl-2651	1515	23	(	(	PUNCT
cjgl-2651	1515	24	2009	2009	NUM
cjgl-2651	1515	25	)	)	PUNCT
cjgl-2651	1515	26	,	,	PUNCT
cjgl-2651	1515	27	available	available	ADJ
cjgl-2651	1515	28	at	at	ADP
cjgl-2651	1515	29	http://	http://	PROPN
cjgl-2651	1515	30	williamsinstitute.law.ucla.edu/research/census-lgbt-dcmographics-studics/	williamsinstitute.law.ucla.edu/research/census-lgbt-dcmographics-studics/	PROPN
cjgl-2651	1515	31	poverty	poverty	NOUN
cjgl-2651	1515	32	-	-	PUNCT
cjgl-2651	1515	33	in	in	ADP
cjgl-2651	1515	34	-	-	PUNCT
cjgl-2651	1515	35	the	the	DET
cjgl-2651	1515	36	-	-	PUNCT
cjgl-2651	1515	37	lesbian	lesbian	ADJ
cjgl-2651	1515	38	-	-	PUNCT
cjgl-2651	1515	39	gay	gay	NOUN
cjgl-2651	1515	40	-	-	PUNCT
cjgl-2651	1515	41	and	and	CCONJ
cjgl-2651	1515	42	-	-	PUNCT
cjgl-2651	1515	43	bisexual	bisexual	NOUN
cjgl-2651	1515	44	-	-	PUNCT
cjgl-2651	1515	45	community/.	community/.	NOUN
cjgl-2651	1515	46	among	among	ADP
cjgl-2651	1515	47	the	the	DET
cjgl-2651	1515	48	factors	factor	NOUN
cjgl-2651	1515	49	potentially	potentially	ADV
cjgl-2651	1515	50	contributing	contribute	VERB
cjgl-2651	1515	51	to	to	ADP
cjgl-2651	1515	52	the	the	DET
cjgl-2651	1515	53	increased	increase	VERB
cjgl-2651	1515	54	risk	risk	NOUN
cjgl-2651	1515	55	of	of	ADP
cjgl-2651	1515	56	povcrty	povcrty	NOUN
cjgl-2651	1515	57	for	for	ADP
cjgl-2651	1515	58	lgbt	lgbt	PROPN
cjgl-2651	1515	59	individuals	individual	NOUN
cjgl-2651	1515	60	are	be	AUX
cjgl-2651	1515	61	employment	employment	NOUN
cjgl-2651	1515	62	discrimination	discrimination	NOUN
cjgl-2651	1515	63	,	,	PUNCT
cjgl-2651	1515	64	lesser	less	ADJ
cjgl-2651	1515	65	access	access	NOUN
cjgl-2651	1515	66	to	to	ADP
cjgl-2651	1515	67	structures	structure	NOUN
cjgl-2651	1515	68	such	such	ADJ
cjgl-2651	1515	69	as	as	ADP
cjgl-2651	1515	70	marriage	marriage	NOUN
cjgl-2651	1515	71	that	that	PRON
cjgl-2651	1515	72	enhance	enhance	VERB
cjgl-2651	1515	73	a	a	DET
cjgl-2651	1515	74	family	family	NOUN
cjgl-2651	1515	75	's	's	PART
cjgl-2651	1515	76	economic	economic	ADJ
cjgl-2651	1515	77	position	position	NOUN
cjgl-2651	1515	78	,	,	PUNCT
cjgl-2651	1515	79	lesser	less	ADJ
cjgl-2651	1515	80	access	access	NOUN
cjgl-2651	1515	81	to	to	ADP
cjgl-2651	1515	82	health	health	NOUN
cjgl-2651	1515	83	insurance	insurance	NOUN
cjgl-2651	1515	84	coverage	coverage	NOUN
cjgl-2651	1515	85	,	,	PUNCT
cjgl-2651	1515	86	lower	low	ADJ
cjgl-2651	1515	87	likelihood	likelihood	NOUN
cjgl-2651	1515	88	of	of	ADP
cjgl-2651	1515	89	receiving	receive	VERB
cjgl-2651	1515	90	family	family	NOUN
cjgl-2651	1515	91	support	support	NOUN
cjgl-2651	1515	92	,	,	PUNCT
cjgl-2651	1515	93	and	and	CCONJ
cjgl-2651	1515	94	higher	high	ADJ
cjgl-2651	1515	95	likelihood	likelihood	NOUN
cjgl-2651	1515	96	of	of	ADP
cjgl-2651	1515	97	homelessness	homelessness	NOUN
cjgl-2651	1515	98	among	among	ADP
cjgl-2651	1515	99	lgbt	lgbt	PROPN
cjgl-2651	1515	100	youth	youth	NOUN
cjgl-2651	1515	101	.	.	PUNCT
cjgl-2651	1516	1	i	i	PRON
cjgl-2651	1516	2	d.	d.	PROPN
cjgl-2651	1516	3	at	at	ADP
cjgl-2651	1516	4	1	1	NUM
cjgl-2651	1516	5	.	.	PUNCT
cjgl-2651	1517	1	294	294	NUM
cjgl-2651	1517	2	1d	1d	NUM
cjgl-2651	1517	3	.	.	PUNCT
cjgl-2651	1518	1	at	at	ADP
cjgl-2651	1518	2	12	12	NUM
cjgl-2651	1518	3	.	.	PUNCT
cjgl-2651	1519	1	columbia	columbia	PROPN
cjgl-2651	1519	2	journal	journal	PROPN
cjgl-2651	1519	3	of	of	ADP
cjgl-2651	1519	4	gender	gender	NOUN
cjgl-2651	1519	5	and	and	CCONJ
cjgl-2651	1519	6	law	law	NOUN
cjgl-2651	1519	7	moreover	moreover	ADV
cjgl-2651	1519	8	,	,	PUNCT
cjgl-2651	1519	9	despite	despite	SCONJ
cjgl-2651	1519	10	having	have	VERB
cjgl-2651	1519	11	other	other	ADJ
cjgl-2651	1519	12	characteristics	characteristic	NOUN
cjgl-2651	1519	13	that	that	PRON
cjgl-2651	1519	14	tend	tend	VERB
cjgl-2651	1519	15	to	to	PART
cjgl-2651	1519	16	reduce	reduce	VERB
cjgl-2651	1519	17	their	their	PRON
cjgl-2651	1519	18	risk	risk	NOUN
cjgl-2651	1519	19	of	of	ADP
cjgl-2651	1519	20	poverty	poverty	NOUN
cjgl-2651	1519	21	(	(	PUNCT
cjgl-2651	1519	22	e.g.	e.g.	ADV
cjgl-2651	1519	23	,	,	PUNCT
cjgl-2651	1519	24	"	"	PUNCT
cjgl-2651	1519	25	lower	low	ADJ
cjgl-2651	1519	26	rates	rate	NOUN
cjgl-2651	1519	27	of	of	ADP
cjgl-2651	1519	28	childrearing	childrearing	PROPN
cjgl-2651	1519	29	,	,	PUNCT
cjgl-2651	1519	30	a	a	DET
cjgl-2651	1519	31	greater	great	ADJ
cjgl-2651	1519	32	likelihood	likelihood	NOUN
cjgl-2651	1519	33	of	of	ADP
cjgl-2651	1519	34	being	be	AUX
cjgl-2651	1519	35	white	white	ADJ
cjgl-2651	1519	36	,	,	PUNCT
cjgl-2651	1519	37	higher	high	ADJ
cjgl-2651	1519	38	education	education	NOUN
cjgl-2651	1519	39	levels	level	NOUN
cjgl-2651	1519	40	,	,	PUNCT
cjgl-2651	1519	41	and	and	CCONJ
cjgl-2651	1519	42	,	,	PUNCT
cjgl-2651	1519	43	of	of	ADP
cjgl-2651	1519	44	course	course	NOUN
cjgl-2651	1519	45	,	,	PUNCT
cjgl-2651	1519	46	being	be	AUX
cjgl-2651	1519	47	male	male	NOUN
cjgl-2651	1519	48	"	"	PUNCT
cjgl-2651	1519	49	)	)	PUNCT
cjgl-2651	1519	50	,	,	PUNCT
cjgl-2651	1519	51	gay	gay	ADJ
cjgl-2651	1519	52	couples	couple	NOUN
cjgl-2651	1519	53	"	"	PUNCT
cjgl-2651	1519	54	'	'	PUNCT
cjgl-2651	1519	55	are	be	AUX
cjgl-2651	1519	56	more	more	ADV
cjgl-2651	1519	57	likely	likely	ADJ
cjgl-2651	1519	58	to	to	PART
cjgl-2651	1519	59	be	be	AUX
cjgl-2651	1519	60	poor	poor	ADJ
cjgl-2651	1519	61	than	than	SCONJ
cjgl-2651	1519	62	are	be	AUX
cjgl-2651	1519	63	married	married	ADJ
cjgl-2651	1519	64	couples	couple	NOUN
cjgl-2651	1519	65	,	,	PUNCT
cjgl-2651	1519	66	with	with	ADP
cjgl-2651	1519	67	adjusted	adjusted	ADJ
cjgl-2651	1519	68	poverty	poverty	NOUN
cjgl-2651	1519	69	rates	rate	NOUN
cjgl-2651	1519	70	almost	almost	ADV
cjgl-2651	1519	71	one	one	NUM
cjgl-2651	1519	72	percentage	percentage	NOUN
cjgl-2651	1519	73	point	point	NOUN
cjgl-2651	1519	74	higher	high	ADJ
cjgl-2651	1519	75	than	than	ADP
cjgl-2651	1519	76	for	for	ADP
cjgl-2651	1519	77	married	married	ADJ
cjgl-2651	1519	78	couples	couple	NOUN
cjgl-2651	1519	79	.	.	PUNCT
cjgl-2651	1519	80	'	'	PUNCT
cjgl-2651	1520	1	295	295	NUM
cjgl-2651	1520	2	a	a	DET
cjgl-2651	1520	3	recent	recent	ADJ
cjgl-2651	1520	4	study	study	NOUN
cjgl-2651	1520	5	by	by	ADP
cjgl-2651	1520	6	the	the	DET
cjgl-2651	1520	7	transgender	transgender	NOUN
cjgl-2651	1520	8	law	law	NOUN
cjgl-2651	1520	9	center	center	NOUN
cjgl-2651	1520	10	found	find	VERB
cjgl-2651	1520	11	that	that	SCONJ
cjgl-2651	1520	12	transgender	transgender	NOUN
cjgl-2651	1520	13	californians	californian	NOUN
cjgl-2651	1520	14	were	be	AUX
cjgl-2651	1520	15	twice	twice	ADV
cjgl-2651	1520	16	as	as	ADV
cjgl-2651	1520	17	likely	likely	ADJ
cjgl-2651	1520	18	as	as	SCONJ
cjgl-2651	1520	19	the	the	DET
cjgl-2651	1520	20	average	average	ADJ
cjgl-2651	1520	21	californian	californian	NOUN
cjgl-2651	1520	22	to	to	PART
cjgl-2651	1520	23	report	report	VERB
cjgl-2651	1520	24	wages	wage	NOUN
cjgl-2651	1520	25	below	below	ADP
cjgl-2651	1520	26	the	the	DET
cjgl-2651	1520	27	national	national	ADJ
cjgl-2651	1520	28	poverty	poverty	NOUN
cjgl-2651	1520	29	level	level	NOUN
cjgl-2651	1520	30	.	.	PUNCT
cjgl-2651	1521	1	296	296	NUM
cjgl-2651	1521	2	notably	notably	ADV
cjgl-2651	1521	3	,	,	PUNCT
cjgl-2651	1521	4	this	this	DET
cjgl-2651	1521	5	far	far	ADV
cjgl-2651	1521	6	higher	high	ADJ
cjgl-2651	1521	7	risk	risk	NOUN
cjgl-2651	1521	8	of	of	ADP
cjgl-2651	1521	9	poverty	poverty	NOUN
cjgl-2651	1521	10	for	for	ADP
cjgl-2651	1521	11	transgender	transgender	NOUN
cjgl-2651	1521	12	californians	californian	NOUN
cjgl-2651	1521	13	was	be	AUX
cjgl-2651	1521	14	prevalent	prevalent	ADJ
cjgl-2651	1521	15	in	in	ADP
cjgl-2651	1521	16	a	a	DET
cjgl-2651	1521	17	group	group	NOUN
cjgl-2651	1521	18	of	of	ADP
cjgl-2651	1521	19	respondents	respondent	NOUN
cjgl-2651	1521	20	who	who	PRON
cjgl-2651	1521	21	reported	report	VERB
cjgl-2651	1521	22	both	both	DET
cjgl-2651	1521	23	relatively	relatively	ADV
cjgl-2651	1521	24	higher	high	ADJ
cjgl-2651	1521	25	rates	rate	NOUN
cjgl-2651	1521	26	of	of	ADP
cjgl-2651	1521	27	labor	labor	NOUN
cjgl-2651	1521	28	force	force	NOUN
cjgl-2651	1521	29	participation	participation	NOUN
cjgl-2651	1521	30	and	and	CCONJ
cjgl-2651	1521	31	higher	high	ADJ
cjgl-2651	1521	32	levels	level	NOUN
cjgl-2651	1521	33	of	of	ADP
cjgl-2651	1521	34	education	education	NOUN
cjgl-2651	1521	35	.	.	PUNCT
cjgl-2651	1522	1	297	297	NUM
cjgl-2651	1522	2	in	in	ADP
cjgl-2651	1522	3	fact	fact	NOUN
cjgl-2651	1522	4	,	,	PUNCT
cjgl-2651	1522	5	transgender	transgender	NOUN
cjgl-2651	1522	6	californians	californian	NOUN
cjgl-2651	1522	7	with	with	ADP
cjgl-2651	1522	8	bachelor	bachelor	NOUN
cjgl-2651	1522	9	's	's	PART
cjgl-2651	1522	10	degrees	degree	NOUN
cjgl-2651	1522	11	reported	report	VERB
cjgl-2651	1522	12	income	income	NOUN
cjgl-2651	1522	13	40	40	NUM
cjgl-2651	1522	14	%	%	NOUN
cjgl-2651	1522	15	lower	low	ADJ
cjgl-2651	1522	16	than	than	ADP
cjgl-2651	1522	17	the	the	DET
cjgl-2651	1522	18	average	average	ADJ
cjgl-2651	1522	19	college	college	NOUN
cjgl-2651	1522	20	graduate	graduate	NOUN
cjgl-2651	1522	21	in	in	ADP
cjgl-2651	1522	22	california	california	PROPN
cjgl-2651	1522	23	.	.	PUNCT
cjgl-2651	1523	1	298	298	NUM
cjgl-2651	1523	2	in	in	ADP
cjgl-2651	1523	3	terms	term	NOUN
cjgl-2651	1523	4	of	of	ADP
cjgl-2651	1523	5	assets	asset	NOUN
cjgl-2651	1523	6	,	,	PUNCT
cjgl-2651	1523	7	the	the	DET
cjgl-2651	1523	8	transgender	transgender	NOUN
cjgl-2651	1523	9	californians	californian	NOUN
cjgl-2651	1523	10	who	who	PRON
cjgl-2651	1523	11	responded	respond	VERB
cjgl-2651	1523	12	to	to	ADP
cjgl-2651	1523	13	this	this	DET
cjgl-2651	1523	14	survey	survey	NOUN
cjgl-2651	1523	15	reported	report	VERB
cjgl-2651	1523	16	limited	limited	ADJ
cjgl-2651	1523	17	assets	asset	NOUN
cjgl-2651	1523	18	,	,	PUNCT
cjgl-2651	1523	19	with	with	ADP
cjgl-2651	1523	20	67	67	NUM
cjgl-2651	1523	21	%	%	NOUN
cjgl-2651	1523	22	of	of	ADP
cjgl-2651	1523	23	all	all	PRON
cjgl-2651	1523	24	of	of	ADP
cjgl-2651	1523	25	the	the	DET
cjgl-2651	1523	26	respondents	respondent	NOUN
cjgl-2651	1523	27	reporting	report	VERB
cjgl-2651	1523	28	no	no	DET
cjgl-2651	1523	29	financial	financial	ADJ
cjgl-2651	1523	30	assets	asset	NOUN
cjgl-2651	1523	31	beyond	beyond	ADP
cjgl-2651	1523	32	a	a	DET
cjgl-2651	1523	33	savings	saving	NOUN
cjgl-2651	1523	34	account	account	NOUN
cjgl-2651	1523	35	.	.	PUNCT
cjgl-2651	1524	1	among	among	ADP
cjgl-2651	1524	2	the	the	DET
cjgl-2651	1524	3	african	african	ADJ
cjgl-2651	1524	4	-	-	PUNCT
cjgl-2651	1524	5	american	american	ADJ
cjgl-2651	1524	6	and	and	CCONJ
cjgl-2651	1524	7	latino	latino	PROPN
cjgl-2651	1524	8	/	/	SYM
cjgl-2651	1524	9	a	a	DET
cjgl-2651	1524	10	respondents	respondent	NOUN
cjgl-2651	1524	11	,	,	PUNCT
cjgl-2651	1524	12	even	even	ADV
cjgl-2651	1524	13	higher	high	ADJ
cjgl-2651	1524	14	numbers	number	NOUN
cjgl-2651	1524	15	reported	report	VERB
cjgl-2651	1524	16	no	no	DET
cjgl-2651	1524	17	retirement	retirement	NOUN
cjgl-2651	1524	18	or	or	CCONJ
cjgl-2651	1524	19	investment	investment	NOUN
cjgl-2651	1524	20	accounts	account	NOUN
cjgl-2651	1524	21	(	(	PUNCT
cjgl-2651	1524	22	91	91	NUM
cjgl-2651	1524	23	%	%	NOUN
cjgl-2651	1524	24	and	and	CCONJ
cjgl-2651	1524	25	78	78	NUM
cjgl-2651	1524	26	%	%	NOUN
cjgl-2651	1524	27	,	,	PUNCT
cjgl-2651	1524	28	respectively	respectively	ADV
cjgl-2651	1524	29	)	)	PUNCT
cjgl-2651	1524	30	.	.	PUNCT
cjgl-2651	1525	1	299	299	NUM
cjgl-2651	1525	2	the	the	DET
cjgl-2651	1525	3	rates	rate	NOUN
cjgl-2651	1525	4	of	of	ADP
cjgl-2651	1525	5	transgender	transgender	NOUN
cjgl-2651	1525	6	homeownership	homeownership	NOUN
cjgl-2651	1525	7	were	be	AUX
cjgl-2651	1525	8	also	also	ADV
cjgl-2651	1525	9	markedly	markedly	ADV
cjgl-2651	1525	10	below	below	ADP
cjgl-2651	1525	11	the	the	DET
cjgl-2651	1525	12	average	average	NOUN
cjgl-2651	1525	13	.	.	PUNCT
cjgl-2651	1526	1	only	only	ADV
cjgl-2651	1526	2	20	20	NUM
cjgl-2651	1526	3	%	%	NOUN
cjgl-2651	1526	4	of	of	ADP
cjgl-2651	1526	5	the	the	DET
cjgl-2651	1526	6	survey	survey	NOUN
cjgl-2651	1526	7	respondents	respondent	NOUN
cjgl-2651	1526	8	owned	own	VERB
cjgl-2651	1526	9	a	a	DET
cjgl-2651	1526	10	home	home	NOUN
cjgl-2651	1526	11	,	,	PUNCT
cjgl-2651	1526	12	compared	compare	VERB
cjgl-2651	1526	13	to	to	ADP
cjgl-2651	1526	14	the	the	DET
cjgl-2651	1526	15	state	state	NOUN
cjgl-2651	1526	16	average	average	NOUN
cjgl-2651	1526	17	of	of	ADP
cjgl-2651	1526	18	56%.300	56%.300	NUM
cjgl-2651	1526	19	moreover	moreover	ADV
cjgl-2651	1526	20	,	,	PUNCT
cjgl-2651	1526	21	as	as	SCONJ
cjgl-2651	1526	22	this	this	DET
cjgl-2651	1526	23	report	report	NOUN
cjgl-2651	1526	24	from	from	ADP
cjgl-2651	1526	25	the	the	DET
cjgl-2651	1526	26	transgender	transgender	NOUN
cjgl-2651	1526	27	law	law	NOUN
cjgl-2651	1526	28	center	center	NOUN
cjgl-2651	1526	29	suggests	suggest	VERB
cjgl-2651	1526	30	,	,	PUNCT
cjgl-2651	1526	31	class	class	NOUN
cjgl-2651	1526	32	and	and	CCONJ
cjgl-2651	1526	33	other	other	ADJ
cjgl-2651	1526	34	axes	axis	NOUN
cjgl-2651	1526	35	of	of	ADP
cjgl-2651	1526	36	subordination	subordination	NOUN
cjgl-2651	1526	37	do	do	AUX
cjgl-2651	1526	38	not	not	PART
cjgl-2651	1526	39	merely	merely	ADV
cjgl-2651	1526	40	overlap	overlap	VERB
cjgl-2651	1526	41	,	,	PUNCT
cjgl-2651	1526	42	with	with	ADP
cjgl-2651	1526	43	a	a	DET
cjgl-2651	1526	44	disproportionate	disproportionate	ADJ
cjgl-2651	1526	45	number	number	NOUN
cjgl-2651	1526	46	of	of	ADP
cjgl-2651	1526	47	individuals	individual	NOUN
cjgl-2651	1526	48	from	from	ADP
cjgl-2651	1526	49	295	295	NUM
cjgl-2651	1526	50	1	1	NUM
cjgl-2651	1526	51	(	(	PUNCT
cjgl-2651	1526	52	.	.	PUNCT
cjgl-2651	1526	53	296	296	NUM
cjgl-2651	1526	54	transgender	transgender	NOUN
cjgl-2651	1526	55	law	law	NOUN
cjgl-2651	1526	56	ctr	ctr	PROPN
cjgl-2651	1526	57	.	.	PROPN
cjgl-2651	1526	58	,	,	PUNCT
cjgl-2651	1526	59	the	the	DET
cjgl-2651	1526	60	state	state	NOUN
cjgl-2651	1526	61	of	of	ADP
cjgl-2651	1526	62	transgender	transgender	NOUN
cjgl-2651	1526	63	california	california	PROPN
cjgl-2651	1526	64	:	:	PUNCT
cjgl-2651	1526	65	results	result	VERB
cjgl-2651	1526	66	from	from	ADP
cjgl-2651	1526	67	the	the	DET
cjgl-2651	1526	68	2008	2008	NUM
cjgl-2651	1526	69	california	california	PROPN
cjgl-2651	1526	70	transgender	transgender	NOUN
cjgl-2651	1526	71	economic	economic	PROPN
cjgl-2651	1526	72	health	health	NOUN
cjgl-2651	1526	73	survey	survey	NOUN
cjgl-2651	1526	74	7	7	NUM
cjgl-2651	1526	75	(	(	PUNCT
cjgl-2651	1526	76	2009	2009	NUM
cjgl-2651	1526	77	)	)	PUNCT
cjgl-2651	1526	78	,	,	PUNCT
cjgl-2651	1526	79	available	available	ADJ
cjgl-2651	1526	80	at	at	ADP
cjgl-2651	1526	81	http://transgendcrlawcentcr.org/pdt	http://transgendcrlawcentcr.org/pdt	PROPN
cjgl-2651	1526	82	statetransca	statetransca	PROPN
cjgl-2651	1526	83	rcport	rcport	PROPN
cjgl-2651	1526	84	2009print.pdf	2009print.pdf	NOUN
cjgl-2651	1526	85	.	.	PUNCT
cjgl-2651	1527	1	297	297	NUM
cjgl-2651	1528	1	i	i	PRON
cjgl-2651	1528	2	d.	d.	PROPN
cjgl-2651	1528	3	298	298	NUM
cjgl-2651	1529	1	i	i	PRON
cjgl-2651	1529	2	d.	d.	PROPN
cjgl-2651	1529	3	299	299	NUM
cjgl-2651	1529	4	1d	1d	NUM
cjgl-2651	1529	5	.	.	PUNCT
cjgl-2651	1530	1	at	at	ADP
cjgl-2651	1530	2	8	8	NUM
cjgl-2651	1530	3	.	.	PUNCT
cjgl-2651	1530	4	300	300	NUM
cjgl-2651	1530	5	m.	m.	NOUN
cjgl-2651	1530	6	columbia	columbia	PROPN
cjgl-2651	1530	7	journal	journal	PROPN
cjgl-2651	1530	8	of	of	ADP
cjgl-2651	1530	9	gender	gender	NOUN
cjgl-2651	1530	10	and	and	CCONJ
cjgl-2651	1530	11	law	law	NOUN
cjgl-2651	1530	12	'	'	PUNCT
cjgl-2651	1530	13	these	these	DET
cjgl-2651	1530	14	groups	group	NOUN
cjgl-2651	1530	15	populating	populate	VERB
cjgl-2651	1530	16	the	the	DET
cjgl-2651	1530	17	lower	low	ADJ
cjgl-2651	1530	18	rungs	rung	NOUN
cjgl-2651	1530	19	of	of	ADP
cjgl-2651	1530	20	the	the	DET
cjgl-2651	1530	21	economic	economic	ADJ
cjgl-2651	1530	22	ladder	ladder	NOUN
cjgl-2651	1530	23	.	.	PUNCT
cjgl-2651	1531	1	rather	rather	ADV
cjgl-2651	1531	2	,	,	PUNCT
cjgl-2651	1531	3	the	the	DET
cjgl-2651	1531	4	intersection	intersection	NOUN
cjgl-2651	1531	5	of	of	ADP
cjgl-2651	1531	6	these	these	DET
cjgl-2651	1531	7	axes	axis	NOUN
cjgl-2651	1531	8	of	of	ADP
cjgl-2651	1531	9	subordination	subordination	NOUN
cjgl-2651	1531	10	can	can	AUX
cjgl-2651	1531	11	result	result	VERB
cjgl-2651	1531	12	in	in	ADP
cjgl-2651	1531	13	a	a	DET
cjgl-2651	1531	14	compounding	compounding	NOUN
cjgl-2651	1531	15	of	of	ADP
cjgl-2651	1531	16	the	the	DET
cjgl-2651	1531	17	class	class	NOUN
cjgl-2651	1531	18	-	-	PUNCT
cjgl-2651	1531	19	based	base	VERB
cjgl-2651	1531	20	privileging	privileging	NOUN
cjgl-2651	1531	21	in	in	ADP
cjgl-2651	1531	22	the	the	DET
cjgl-2651	1531	23	attribution	attribution	NOUN
cjgl-2651	1531	24	rules	rule	NOUN
cjgl-2651	1531	25	.	.	PUNCT
cjgl-2651	1532	1	for	for	ADP
cjgl-2651	1532	2	example	example	NOUN
cjgl-2651	1532	3	,	,	PUNCT
cjgl-2651	1532	4	"	"	PUNCT
cjgl-2651	1532	5	recent	recent	ADJ
cjgl-2651	1532	6	data	datum	NOUN
cjgl-2651	1532	7	for	for	ADP
cjgl-2651	1532	8	the	the	DET
cjgl-2651	1532	9	us	us	PROPN
cjgl-2651	1532	10	suggests	suggest	VERB
cjgl-2651	1532	11	that	that	SCONJ
cjgl-2651	1532	12	the	the	DET
cjgl-2651	1532	13	largest	large	ADJ
cjgl-2651	1532	14	gender	gender	NOUN
cjgl-2651	1532	15	wealth	wealth	NOUN
cjgl-2651	1532	16	gap	gap	NOUN
cjgl-2651	1532	17	is	be	AUX
cjgl-2651	1532	18	found	find	VERB
cjgl-2651	1532	19	at	at	ADP
cjgl-2651	1532	20	the	the	DET
cjgl-2651	1532	21	very	very	ADJ
cjgl-2651	1532	22	top	top	NOUN
cjgl-2651	1532	23	of	of	ADP
cjgl-2651	1532	24	the	the	DET
cjgl-2651	1532	25	wealth	wealth	NOUN
cjgl-2651	1532	26	distribution	distribution	NOUN
cjgl-2651	1532	27	.	.	PUNCT
cjgl-2651	1533	1	'	'	PUNCT
cjgl-2651	1533	2	30	30	NUM
cjgl-2651	1533	3	1	1	NUM
cjgl-2651	1533	4	similarly	similarly	ADV
cjgl-2651	1533	5	,	,	PUNCT
cjgl-2651	1533	6	african	african	ADJ
cjgl-2651	1533	7	-	-	PUNCT
cjgl-2651	1533	8	american	american	ADJ
cjgl-2651	1533	9	households	household	NOUN
cjgl-2651	1533	10	exhibit	exhibit	VERB
cjgl-2651	1533	11	both	both	CCONJ
cjgl-2651	1533	12	an	an	DET
cjgl-2651	1533	13	internal	internal	ADJ
cjgl-2651	1533	14	stratification	stratification	NOUN
cjgl-2651	1533	15	of	of	ADP
cjgl-2651	1533	16	wealth	wealth	NOUN
cjgl-2651	1533	17	by	by	ADP
cjgl-2651	1533	18	class	class	NOUN
cjgl-2651	1533	19	30	30	NUM
cjgl-2651	1533	20	2	2	NUM
cjgl-2651	1533	21	and	and	CCONJ
cjgl-2651	1533	22	an	an	DET
cjgl-2651	1533	23	external	external	ADJ
cjgl-2651	1533	24	stratification	stratification	NOUN
cjgl-2651	1533	25	of	of	ADP
cjgl-2651	1533	26	wealth	wealth	NOUN
cjgl-2651	1533	27	vis	vis	X
cjgl-2651	1533	28	-	-	PUNCT
cjgl-2651	1533	29	vis	vis	X
cjgl-2651	1533	30	their	their	PRON
cjgl-2651	1533	31	white	white	ADJ
cjgl-2651	1533	32	counterparts	counterpart	NOUN
cjgl-2651	1533	33	:	:	PUNCT
cjgl-2651	1533	34	the	the	DET
cjgl-2651	1533	35	data	datum	NOUN
cjgl-2651	1533	36	are	be	AUX
cjgl-2651	1533	37	very	very	ADV
cjgl-2651	1533	38	convincing	convincing	ADJ
cjgl-2651	1533	39	in	in	ADP
cjgl-2651	1533	40	one	one	NUM
cjgl-2651	1533	41	simple	simple	ADJ
cjgl-2651	1533	42	respect	respect	NOUN
cjgl-2651	1533	43	:	:	PUNCT
cjgl-2651	1533	44	differences	difference	NOUN
cjgl-2651	1533	45	in	in	ADP
cjgl-2651	1533	46	observed	observed	ADJ
cjgl-2651	1533	47	income	income	NOUN
cjgl-2651	1533	48	levels	level	NOUN
cjgl-2651	1533	49	are	be	AUX
cjgl-2651	1533	50	not	not	PART
cjgl-2651	1533	51	nearly	nearly	ADV
cjgl-2651	1533	52	sufficient	sufficient	ADJ
cjgl-2651	1533	53	to	to	PART
cjgl-2651	1533	54	explain	explain	VERB
cjgl-2651	1533	55	the	the	DET
cjgl-2651	1533	56	large	large	ADJ
cjgl-2651	1533	57	racial	racial	ADJ
cjgl-2651	1533	58	wealth	wealth	NOUN
cjgl-2651	1533	59	gap	gap	NOUN
cjgl-2651	1533	60	.	.	PUNCT
cjgl-2651	1533	61	.	.	PUNCT
cjgl-2651	1533	62	.	.	PUNCT
cjgl-2651	1533	63	.	.	PUNCT
cjgl-2651	1534	1	the	the	DET
cjgl-2651	1534	2	black	black	NOUN
cjgl-2651	1534	3	-	-	PUNCT
cjgl-2651	1534	4	to	to	ADP
cjgl-2651	1534	5	-	-	PUNCT
cjgl-2651	1534	6	white	white	ADJ
cjgl-2651	1534	7	wealth	wealth	NOUN
cjgl-2651	1534	8	ratio	ratio	NOUN
cjgl-2651	1534	9	comes	come	VERB
cjgl-2651	1534	10	closest	close	ADJ
cjgl-2651	1534	11	to	to	ADP
cjgl-2651	1534	12	equality	equality	NOUN
cjgl-2651	1534	13	among	among	ADP
cjgl-2651	1534	14	prosperous	prosperous	ADJ
cjgl-2651	1534	15	households	household	NOUN
cjgl-2651	1534	16	earning	earn	VERB
cjgl-2651	1534	17	$	$	SYM
cjgl-2651	1534	18	50,000	50,000	NUM
cjgl-2651	1534	19	or	or	CCONJ
cjgl-2651	1534	20	more	more	ADJ
cjgl-2651	1534	21	.	.	PUNCT
cjgl-2651	1535	1	even	even	ADV
cjgl-2651	1535	2	here	here	ADV
cjgl-2651	1535	3	where	where	SCONJ
cjgl-2651	1535	4	the	the	DET
cjgl-2651	1535	5	wealth	wealth	NOUN
cjgl-2651	1535	6	gap	gap	NOUN
cjgl-2651	1535	7	is	be	AUX
cjgl-2651	1535	8	narrowest	narrow	ADJ
cjgl-2651	1535	9	,	,	PUNCT
cjgl-2651	1535	10	however	however	ADV
cjgl-2651	1535	11	,	,	PUNCT
cjgl-2651	1535	12	blacks	black	NOUN
cjgl-2651	1535	13	possess	possess	VERB
cjgl-2651	1535	14	barely	barely	ADV
cjgl-2651	1535	15	one	one	NUM
cjgl-2651	1535	16	-	-	PUNCT
cjgl-2651	1535	17	half	half	NOUN
cjgl-2651	1535	18	(	(	PUNCT
cjgl-2651	1535	19	0.52	0.52	NUM
cjgl-2651	1535	20	)	)	PUNCT
cjgl-2651	1535	21	the	the	DET
cjgl-2651	1535	22	median	median	ADJ
cjgl-2651	1535	23	net	net	ADJ
cjgl-2651	1535	24	worth	worth	NOUN
cjgl-2651	1535	25	of	of	ADP
cjgl-2651	1535	26	their	their	PRON
cjgl-2651	1535	27	high	high	ADV
cjgl-2651	1535	28	-	-	PUNCT
cjgl-2651	1535	29	earning	earn	VERB
cjgl-2651	1535	30	white	white	ADJ
cjgl-2651	1535	31	counterparts	counterpart	NOUN
cjgl-2651	1535	32	.	.	PUNCT
cjgl-2651	1536	1	for	for	ADP
cjgl-2651	1536	2	net	net	ADJ
cjgl-2651	1536	3	financial	financial	ADJ
cjgl-2651	1536	4	assets	asset	NOUN
cjgl-2651	1536	5	,	,	PUNCT
cjgl-2651	1536	6	the	the	DET
cjgl-2651	1536	7	mean	mean	ADJ
cjgl-2651	1536	8	ratio	ratio	NOUN
cjgl-2651	1536	9	..	..	PUNCT
cjgl-2651	1536	10	,	,	PUNCT
cjgl-2651	1536	11	ranges	range	VERB
cjgl-2651	1536	12	from	from	ADP
cjgl-2651	1536	13	0.006	0.006	NUM
cjgl-2651	1536	14	to	to	ADP
cjgl-2651	1536	15	0.33	0.33	NUM
cjgl-2651	1536	16	.	.	PUNCT
cjgl-2651	1537	1	the	the	DET
cjgl-2651	1537	2	highest	high	ADJ
cjgl-2651	1537	3	earning	earn	VERB
cjgl-2651	1537	4	black	black	ADJ
cjgl-2651	1537	5	households	household	NOUN
cjgl-2651	1537	6	possess	possess	VERB
cjgl-2651	1537	7	twenty	twenty	NUM
cjgl-2651	1537	8	-	-	PUNCT
cjgl-2651	1537	9	three	three	NUM
cjgl-2651	1537	10	cents	cent	NOUN
cjgl-2651	1537	11	of	of	ADP
cjgl-2651	1537	12	median	median	ADJ
cjgl-2651	1537	13	net	net	ADJ
cjgl-2651	1537	14	financial	financial	ADJ
cjgl-2651	1537	15	assets	asset	NOUN
cjgl-2651	1537	16	for	for	ADP
cjgl-2651	1537	17	every	every	DET
cjgl-2651	1537	18	dollar	dollar	NOUN
cjgl-2651	1537	19	held	hold	VERB
cjgl-2651	1537	20	by	by	ADP
cjgl-2651	1537	21	high	high	ADJ
cjgl-2651	1537	22	-	-	PUNCT
cjgl-2651	1537	23	income	income	NOUN
cjgl-2651	1537	24	white	white	ADJ
cjgl-2651	1537	25	households	household	NOUN
cjgl-2651	1537	26	.	.	PUNCT
cjgl-2651	1538	1	one	one	NUM
cjgl-2651	1538	2	startling	startling	ADJ
cjgl-2651	1538	3	comparison	comparison	NOUN
cjgl-2651	1538	4	reveals	reveal	VERB
cjgl-2651	1538	5	that	that	SCONJ
cjgl-2651	1538	6	poverty	poverty	NOUN
cjgl-2651	1538	7	-	-	PUNCT
cjgl-2651	1538	8	level	level	NOUN
cjgl-2651	1538	9	whites	white	NOUN
cjgl-2651	1538	10	control	control	VERB
cjgl-2651	1538	11	nearly	nearly	ADV
cjgl-2651	1538	12	as	as	ADP
cjgl-2651	1538	13	many	many	ADJ
cjgl-2651	1538	14	mean	mean	VERB
cjgl-2651	1538	15	net	net	ADJ
cjgl-2651	1538	16	financial	financial	ADJ
cjgl-2651	1538	17	assets	asset	NOUN
cjgl-2651	1538	18	as	as	ADP
cjgl-2651	1538	19	the	the	DET
cjgl-2651	1538	20	highest	highest	ADV
cjgl-2651	1538	21	-	-	PUNCT
cjgl-2651	1538	22	earning	earn	VERB
cjgl-2651	1538	23	blacks	black	NOUN
cjgl-2651	1538	24	,	,	PUNCT
cjgl-2651	1538	25	$	$	SYM
cjgl-2651	1538	26	26,683	26,683	NUM
cjgl-2651	1538	27	to	to	PART
cjgl-2651	1538	28	$	$	SYM
cjgl-2651	1538	29	28,310	28,310	NUM
cjgl-2651	1538	30	.	.	PUNCT
cjgl-2651	1538	31	.	.	PUNCT
cjgl-2651	1538	32	.	.	PUNCT
cjgl-2651	1539	1	.	.	PUNCT
cjgl-2651	1540	1	blacks	black	NOUN
cjgl-2651	1540	2	and	and	CCONJ
cjgl-2651	1540	3	whites	white	NOUN
cjgl-2651	1540	4	with	with	ADP
cjgl-2651	1540	5	equal	equal	ADJ
cjgl-2651	1540	6	incomes	income	NOUN
cjgl-2651	1540	7	possess	possess	VERB
cjgl-2651	1540	8	very	very	ADV
cjgl-2651	1540	9	unequal	unequal	ADJ
cjgl-2651	1540	10	shares	share	NOUN
cjgl-2651	1540	11	of	of	ADP
cjgl-2651	1540	12	wealth	wealth	NOUN
cjgl-2651	1540	13	.	.	PUNCT
cjgl-2651	1541	1	more	more	ADV
cjgl-2651	1541	2	so	so	ADV
cjgl-2651	1541	3	than	than	ADP
cjgl-2651	1541	4	income	income	NOUN
cjgl-2651	1541	5	,	,	PUNCT
cjgl-2651	1541	6	wealth	wealth	NOUN
cjgl-2651	1541	7	holding	holding	NOUN
cjgl-2651	1541	8	remains	remain	VERB
cjgl-2651	1541	9	very	very	ADV
cjgl-2651	1541	10	sensitive	sensitive	ADJ
cjgl-2651	1541	11	to	to	ADP
cjgl-2651	1541	12	the	the	DET
cjgl-2651	1541	13	historically	historically	ADV
cjgl-2651	1541	14	sedimenting	sedimenting	NOUN
cjgl-2651	1541	15	effects	effect	NOUN
cjgl-2651	1541	16	of	of	ADP
cjgl-2651	1541	17	race.30	race.30	NOUN
cjgl-2651	1541	18	3	3	NUM
cjgl-2651	1541	19	consequently	consequently	ADV
cjgl-2651	1541	20	,	,	PUNCT
cjgl-2651	1541	21	the	the	DET
cjgl-2651	1541	22	class	class	NOUN
cjgl-2651	1541	23	-	-	PUNCT
cjgl-2651	1541	24	based	base	VERB
cjgl-2651	1541	25	privileging	privileging	NOUN
cjgl-2651	1541	26	in	in	ADP
cjgl-2651	1541	27	the	the	DET
cjgl-2651	1541	28	enforcement	enforcement	NOUN
cjgl-2651	1541	29	of	of	ADP
cjgl-2651	1541	30	the	the	DET
cjgl-2651	1541	31	attribution	attribution	NOUN
cjgl-2651	1541	32	rules	rule	NOUN
cjgl-2651	1541	33	promises	promise	VERB
cjgl-2651	1541	34	far	far	ADV
cjgl-2651	1541	35	more	more	ADJ
cjgl-2651	1541	36	potential	potential	ADJ
cjgl-2651	1541	37	benefit	benefit	NOUN
cjgl-2651	1541	38	to	to	PART
cjgl-2651	1541	39	highincome	highincome	VERB
cjgl-2651	1541	40	white	white	ADJ
cjgl-2651	1541	41	households	household	NOUN
cjgl-2651	1541	42	than	than	ADP
cjgl-2651	1541	43	to	to	ADP
cjgl-2651	1541	44	high	high	ADJ
cjgl-2651	1541	45	-	-	PUNCT
cjgl-2651	1541	46	income	income	NOUN
cjgl-2651	1541	47	african	african	ADJ
cjgl-2651	1541	48	-	-	PUNCT
cjgl-2651	1541	49	american	american	PROPN
cjgl-2651	1541	50	301	301	NUM
cjgl-2651	1541	51	deere	deere	PROPN
cjgl-2651	1541	52	doss	doss	PROPN
cjgl-2651	1541	53	,	,	PUNCT
cjgl-2651	1541	54	supra	supra	PROPN
cjgl-2651	1541	55	note	note	PROPN
cjgl-2651	1541	56	61	61	NUM
cjgl-2651	1541	57	,	,	PUNCT
cjgl-2651	1541	58	at	at	ADP
cjgl-2651	1541	59	3	3	NUM
cjgl-2651	1541	60	.	.	SYM
cjgl-2651	1541	61	302	302	NUM
cjgl-2651	1541	62	oliver	oliver	PROPN
cjgl-2651	1541	63	shapiro	shapiro	PROPN
cjgl-2651	1541	64	,	,	PUNCT
cjgl-2651	1541	65	supra	supra	PROPN
cjgl-2651	1541	66	note	note	PROPN
cjgl-2651	1541	67	61	61	NUM
cjgl-2651	1541	68	,	,	PUNCT
cjgl-2651	1541	69	at	at	ADP
cjgl-2651	1541	70	74	74	NUM
cjgl-2651	1541	71	-	-	SYM
cjgl-2651	1541	72	75	75	NUM
cjgl-2651	1541	73	.	.	PUNCT
cjgl-2651	1542	1	303	303	NUM
cjgl-2651	1542	2	i	i	PRON
cjgl-2651	1542	3	d.	d.	PROPN
cjgl-2651	1542	4	at	at	ADP
cjgl-2651	1542	5	10	10	NUM
cjgl-2651	1542	6	1	1	NUM
cjgl-2651	1542	7	.	.	PUNCT
cjgl-2651	1543	1	columbia	columbia	PROPN
cjgl-2651	1543	2	journal	journal	PROPN
cjgl-2651	1543	3	of	of	ADP
cjgl-2651	1543	4	gender	gender	NOUN
cjgl-2651	1543	5	and	and	CCONJ
cjgl-2651	1543	6	law	law	NOUN
cjgl-2651	1543	7	households	household	NOUN
cjgl-2651	1543	8	.	.	PUNCT
cjgl-2651	1544	1	indeed	indeed	ADV
cjgl-2651	1544	2	,	,	PUNCT
cjgl-2651	1544	3	extrapolating	extrapolate	VERB
cjgl-2651	1544	4	from	from	ADP
cjgl-2651	1544	5	the	the	DET
cjgl-2651	1544	6	conclusions	conclusion	NOUN
cjgl-2651	1544	7	of	of	ADP
cjgl-2651	1544	8	this	this	DET
cjgl-2651	1544	9	study	study	NOUN
cjgl-2651	1544	10	,	,	PUNCT
cjgl-2651	1544	11	high	high	ADJ
cjgl-2651	1544	12	-	-	PUNCT
cjgl-2651	1544	13	income	income	NOUN
cjgl-2651	1544	14	african	african	ADJ
cjgl-2651	1544	15	-	-	PUNCT
cjgl-2651	1544	16	american	american	ADJ
cjgl-2651	1544	17	households	household	NOUN
cjgl-2651	1544	18	should	should	AUX
cjgl-2651	1544	19	only	only	ADV
cjgl-2651	1544	20	be	be	AUX
cjgl-2651	1544	21	as	as	ADV
cjgl-2651	1544	22	likely	likely	ADJ
cjgl-2651	1544	23	to	to	PART
cjgl-2651	1544	24	benefit	benefit	VERB
cjgl-2651	1544	25	from	from	ADP
cjgl-2651	1544	26	the	the	DET
cjgl-2651	1544	27	lax	lax	ADJ
cjgl-2651	1544	28	enforcement	enforcement	NOUN
cjgl-2651	1544	29	of	of	ADP
cjgl-2651	1544	30	the	the	DET
cjgl-2651	1544	31	attribution	attribution	NOUN
cjgl-2651	1544	32	rules	rule	NOUN
cjgl-2651	1544	33	as	as	ADP
cjgl-2651	1544	34	the	the	DET
cjgl-2651	1544	35	poorest	poor	ADJ
cjgl-2651	1544	36	of	of	ADP
cjgl-2651	1544	37	white	white	ADJ
cjgl-2651	1544	38	households	household	NOUN
cjgl-2651	1544	39	.	.	PUNCT
cjgl-2651	1545	1	by	by	ADP
cjgl-2651	1545	2	now	now	ADV
cjgl-2651	1545	3	,	,	PUNCT
cjgl-2651	1545	4	it	it	PRON
cjgl-2651	1545	5	should	should	AUX
cjgl-2651	1545	6	be	be	AUX
cjgl-2651	1545	7	apparent	apparent	ADJ
cjgl-2651	1545	8	that	that	SCONJ
cjgl-2651	1545	9	,	,	PUNCT
cjgl-2651	1545	10	even	even	ADV
cjgl-2651	1545	11	though	though	SCONJ
cjgl-2651	1545	12	congress	congress	PROPN
cjgl-2651	1545	13	and	and	CCONJ
cjgl-2651	1545	14	the	the	DET
cjgl-2651	1545	15	irs	irs	PROPN
cjgl-2651	1545	16	have	have	AUX
cjgl-2651	1545	17	not	not	PART
cjgl-2651	1545	18	taken	take	VERB
cjgl-2651	1545	19	a	a	DET
cjgl-2651	1545	20	deliberative	deliberative	ADJ
cjgl-2651	1545	21	approach	approach	NOUN
cjgl-2651	1545	22	when	when	SCONJ
cjgl-2651	1545	23	imposing	impose	VERB
cjgl-2651	1545	24	identification	identification	NOUN
cjgl-2651	1545	25	and	and	CCONJ
cjgl-2651	1545	26	documentation	documentation	NOUN
cjgl-2651	1545	27	requirements	requirement	NOUN
cjgl-2651	1545	28	,	,	PUNCT
cjgl-2651	1545	29	endemic	endemic	ADJ
cjgl-2651	1545	30	privilegings	privileging	NOUN
cjgl-2651	1545	31	along	along	ADP
cjgl-2651	1545	32	multiple	multiple	ADJ
cjgl-2651	1545	33	axes	axis	NOUN
cjgl-2651	1545	34	of	of	ADP
cjgl-2651	1545	35	subordination	subordination	NOUN
cjgl-2651	1545	36	have	have	AUX
cjgl-2651	1545	37	subtly	subtly	ADV
cjgl-2651	1545	38	influenced	influence	VERB
cjgl-2651	1545	39	decisions	decision	NOUN
cjgl-2651	1545	40	regarding	regard	VERB
cjgl-2651	1545	41	whether	whether	SCONJ
cjgl-2651	1545	42	or	or	CCONJ
cjgl-2651	1545	43	not	not	PART
cjgl-2651	1545	44	to	to	PART
cjgl-2651	1545	45	impose	impose	VERB
cjgl-2651	1545	46	such	such	ADJ
cjgl-2651	1545	47	requirements	requirement	NOUN
cjgl-2651	1545	48	as	as	ADP
cjgl-2651	1545	49	a	a	DET
cjgl-2651	1545	50	means	means	NOUN
cjgl-2651	1545	51	of	of	ADP
cjgl-2651	1545	52	enforcing	enforce	VERB
cjgl-2651	1545	53	the	the	DET
cjgl-2651	1545	54	code	code	NOUN
cjgl-2651	1545	55	's	's	PART
cjgl-2651	1545	56	family	family	NOUN
cjgl-2651	1545	57	tax	tax	NOUN
cjgl-2651	1545	58	provisions	provision	NOUN
cjgl-2651	1545	59	.	.	PUNCT
cjgl-2651	1546	1	as	as	SCONJ
cjgl-2651	1546	2	noted	note	VERB
cjgl-2651	1546	3	in	in	ADP
cjgl-2651	1546	4	the	the	DET
cjgl-2651	1546	5	introduction	introduction	NOUN
cjgl-2651	1546	6	to	to	ADP
cjgl-2651	1546	7	this	this	DET
cjgl-2651	1546	8	article	article	NOUN
cjgl-2651	1546	9	,	,	PUNCT
cjgl-2651	1546	10	these	these	DET
cjgl-2651	1546	11	endemic	endemic	ADJ
cjgl-2651	1546	12	privilegings	privileging	NOUN
cjgl-2651	1546	13	-	-	PUNCT
cjgl-2651	1546	14	and	and	CCONJ
cjgl-2651	1546	15	the	the	DET
cjgl-2651	1546	16	resulting	result	VERB
cjgl-2651	1546	17	lines	line	NOUN
cjgl-2651	1546	18	of	of	ADP
cjgl-2651	1546	19	subordination	subordination	NOUN
cjgl-2651	1546	20	that	that	PRON
cjgl-2651	1546	21	they	they	PRON
cjgl-2651	1546	22	embed	embe	VERB
cjgl-2651	1546	23	in	in	ADP
cjgl-2651	1546	24	the	the	DET
cjgl-2651	1546	25	administrative	administrative	ADJ
cjgl-2651	1546	26	structure	structure	NOUN
cjgl-2651	1546	27	of	of	ADP
cjgl-2651	1546	28	the	the	DET
cjgl-2651	1546	29	code	code	NOUN
cjgl-2651	1546	30	's	's	PART
cjgl-2651	1546	31	family	family	NOUN
cjgl-2651	1546	32	tax	tax	NOUN
cjgl-2651	1546	33	provisions	provision	NOUN
cjgl-2651	1546	34	-	-	PUNCT
cjgl-2651	1546	35	are	be	AUX
cjgl-2651	1546	36	entirely	entirely	ADV
cjgl-2651	1546	37	consistent	consistent	ADJ
cjgl-2651	1546	38	with	with	ADP
cjgl-2651	1546	39	the	the	DET
cjgl-2651	1546	40	gramscian	gramscian	ADJ
cjgl-2651	1546	41	notion	notion	NOUN
cjgl-2651	1546	42	of	of	ADP
cjgl-2651	1546	43	hegemony	hegemony	NOUN
cjgl-2651	1546	44	,	,	PUNCT
cjgl-2651	1546	45	which	which	PRON
cjgl-2651	1546	46	posits	posit	VERB
cjgl-2651	1546	47	that	that	SCONJ
cjgl-2651	1546	48	the	the	DET
cjgl-2651	1546	49	dominant	dominant	ADJ
cjgl-2651	1546	50	group	group	NOUN
cjgl-2651	1546	51	in	in	ADP
cjgl-2651	1546	52	society	society	NOUN
cjgl-2651	1546	53	maintains	maintain	VERB
cjgl-2651	1546	54	control	control	NOUN
cjgl-2651	1546	55	not	not	PART
cjgl-2651	1546	56	only	only	ADV
cjgl-2651	1546	57	through	through	ADP
cjgl-2651	1546	58	force	force	NOUN
cjgl-2651	1546	59	but	but	CCONJ
cjgl-2651	1546	60	also	also	ADV
cjgl-2651	1546	61	through	through	ADP
cjgl-2651	1546	62	control	control	NOUN
cjgl-2651	1546	63	of	of	ADP
cjgl-2651	1546	64	the	the	DET
cjgl-2651	1546	65	flow	flow	NOUN
cjgl-2651	1546	66	of	of	ADP
cjgl-2651	1546	67	ideas.304	ideas.304	NOUN
cjgl-2651	1546	68	these	these	DET
cjgl-2651	1546	69	endemic	endemic	ADJ
cjgl-2651	1546	70	privilegings	privileging	NOUN
cjgl-2651	1546	71	have	have	AUX
cjgl-2651	1546	72	come	come	VERB
cjgl-2651	1546	73	to	to	PART
cjgl-2651	1546	74	feel	feel	VERB
cjgl-2651	1546	75	so	so	ADV
cjgl-2651	1546	76	normal	normal	ADJ
cjgl-2651	1546	77	and	and	CCONJ
cjgl-2651	1546	78	natural	natural	ADJ
cjgl-2651	1546	79	that	that	SCONJ
cjgl-2651	1546	80	they	they	PRON
cjgl-2651	1546	81	have	have	AUX
cjgl-2651	1546	82	permeated	permeate	VERB
cjgl-2651	1546	83	the	the	DET
cjgl-2651	1546	84	administrative	administrative	ADJ
cjgl-2651	1546	85	structure	structure	NOUN
cjgl-2651	1546	86	underpinning	underpin	VERB
cjgl-2651	1546	87	the	the	DET
cjgl-2651	1546	88	family	family	NOUN
cjgl-2651	1546	89	tax	tax	NOUN
cjgl-2651	1546	90	provisions	provision	NOUN
cjgl-2651	1546	91	in	in	ADP
cjgl-2651	1546	92	a	a	DET
cjgl-2651	1546	93	way	way	NOUN
cjgl-2651	1546	94	that	that	PRON
cjgl-2651	1546	95	has	have	AUX
cjgl-2651	1546	96	,	,	PUNCT
cjgl-2651	1546	97	until	until	ADP
cjgl-2651	1546	98	now	now	ADV
cjgl-2651	1546	99	,	,	PUNCT
cjgl-2651	1546	100	completely	completely	ADV
cjgl-2651	1546	101	escaped	escape	VERB
cjgl-2651	1546	102	notice	notice	NOUN
cjgl-2651	1546	103	.	.	PUNCT
cjgl-2651	1547	1	gramsci	gramsci	PROPN
cjgl-2651	1547	2	's	's	PART
cjgl-2651	1547	3	work	work	NOUN
cjgl-2651	1547	4	thus	thus	ADV
cjgl-2651	1547	5	nicely	nicely	ADV
cjgl-2651	1547	6	dovetails	dovetail	VERB
cjgl-2651	1547	7	with	with	ADP
cjgl-2651	1547	8	a	a	DET
cjgl-2651	1547	9	critical	critical	ADJ
cjgl-2651	1547	10	tax	tax	NOUN
cjgl-2651	1547	11	perspective	perspective	NOUN
cjgl-2651	1547	12	,	,	PUNCT
cjgl-2651	1547	13	as	as	SCONJ
cjgl-2651	1547	14	both	both	PRON
cjgl-2651	1547	15	acknowledge	acknowledge	VERB
cjgl-2651	1547	16	that	that	SCONJ
cjgl-2651	1547	17	"	"	PUNCT
cjgl-2651	1547	18	domination	domination	NOUN
cjgl-2651	1547	19	is	be	AUX
cjgl-2651	1547	20	often	often	ADV
cjgl-2651	1547	21	subtle	subtle	ADJ
cjgl-2651	1547	22	,	,	PUNCT
cjgl-2651	1547	23	invisible	invisible	ADJ
cjgl-2651	1547	24	,	,	PUNCT
cjgl-2651	1547	25	and	and	CCONJ
cjgl-2651	1547	26	consensual	consensual	ADJ
cjgl-2651	1547	27	.	.	PUNCT
cjgl-2651	1547	28	'	'	PUNCT
cjgl-2651	1548	1	'	'	PUNCT
cjgl-2651	1548	2	30	30	NUM
cjgl-2651	1548	3	5	5	NUM
cjgl-2651	1548	4	for	for	ADP
cjgl-2651	1548	5	this	this	DET
cjgl-2651	1548	6	very	very	ADJ
cjgl-2651	1548	7	reason	reason	NOUN
cjgl-2651	1548	8	,	,	PUNCT
cjgl-2651	1548	9	this	this	DET
cjgl-2651	1548	10	article	article	NOUN
cjgl-2651	1548	11	began	begin	VERB
cjgl-2651	1548	12	(	(	PUNCT
cjgl-2651	1548	13	and	and	CCONJ
cjgl-2651	1548	14	now	now	ADV
cjgl-2651	1548	15	ends	end	VERB
cjgl-2651	1548	16	)	)	PUNCT
cjgl-2651	1548	17	by	by	ADP
cjgl-2651	1548	18	explicitly	explicitly	ADV
cjgl-2651	1548	19	drawing	draw	VERB
cjgl-2651	1548	20	upon	upon	SCONJ
cjgl-2651	1548	21	gramsci	gramsci	PROPN
cjgl-2651	1548	22	's	's	PART
cjgl-2651	1548	23	work	work	NOUN
cjgl-2651	1548	24	on	on	ADP
cjgl-2651	1548	25	hegemony	hegemony	NOUN
cjgl-2651	1548	26	.	.	PUNCT
cjgl-2651	1549	1	having	having	AUX
cjgl-2651	1549	2	recognized	recognize	VERB
cjgl-2651	1549	3	the	the	DET
cjgl-2651	1549	4	hegemonic	hegemonic	ADJ
cjgl-2651	1549	5	qualities	quality	NOUN
cjgl-2651	1549	6	of	of	ADP
cjgl-2651	1549	7	the	the	DET
cjgl-2651	1549	8	administrative	administrative	ADJ
cjgl-2651	1549	9	structure	structure	NOUN
cjgl-2651	1549	10	underpinning	underpin	VERB
cjgl-2651	1549	11	the	the	DET
cjgl-2651	1549	12	code	code	NOUN
cjgl-2651	1549	13	's	's	PART
cjgl-2651	1549	14	family	family	NOUN
cjgl-2651	1549	15	tax	tax	NOUN
cjgl-2651	1549	16	provisions	provision	NOUN
cjgl-2651	1549	17	,	,	PUNCT
cjgl-2651	1549	18	we	we	PRON
cjgl-2651	1549	19	can	can	AUX
cjgl-2651	1549	20	now	now	ADV
cjgl-2651	1549	21	turn	turn	VERB
cjgl-2651	1549	22	to	to	ADP
cjgl-2651	1549	23	the	the	DET
cjgl-2651	1549	24	concluding	concluding	NOUN
cjgl-2651	1549	25	section	section	NOUN
cjgl-2651	1549	26	of	of	ADP
cjgl-2651	1549	27	this	this	DET
cjgl-2651	1549	28	article	article	NOUN
cjgl-2651	1549	29	.	.	PUNCT
cjgl-2651	1550	1	the	the	DET
cjgl-2651	1550	2	conclusion	conclusion	NOUN
cjgl-2651	1550	3	outlines	outline	VERB
cjgl-2651	1550	4	a	a	DET
cjgl-2651	1550	5	proposal	proposal	NOUN
cjgl-2651	1550	6	to	to	PART
cjgl-2651	1550	7	redress	redress	VERB
cjgl-2651	1550	8	the	the	DET
cjgl-2651	1550	9	unconscious	unconscious	ADJ
cjgl-2651	1550	10	discrimination	discrimination	NOUN
cjgl-2651	1550	11	embedded	embed	VERB
cjgl-2651	1550	12	in	in	ADP
cjgl-2651	1550	13	the	the	DET
cjgl-2651	1550	14	administrative	administrative	ADJ
cjgl-2651	1550	15	structure	structure	NOUN
cjgl-2651	1550	16	underpinning	underpin	VERB
cjgl-2651	1550	17	the	the	DET
cjgl-2651	1550	18	family	family	NOUN
cjgl-2651	1550	19	tax	tax	NOUN
cjgl-2651	1550	20	provisions	provision	NOUN
cjgl-2651	1550	21	in	in	ADP
cjgl-2651	1550	22	the	the	DET
cjgl-2651	1550	23	code	code	NOUN
cjgl-2651	1550	24	.	.	PUNCT
cjgl-2651	1551	1	conclusion	conclusion	NOUN
cjgl-2651	1551	2	family	family	NOUN
cjgl-2651	1551	3	is	be	AUX
cjgl-2651	1551	4	important	important	ADJ
cjgl-2651	1551	5	for	for	ADP
cjgl-2651	1551	6	tax	tax	NOUN
cjgl-2651	1551	7	purposes	purpose	NOUN
cjgl-2651	1551	8	.	.	PUNCT
cjgl-2651	1552	1	however	however	ADV
cjgl-2651	1552	2	,	,	PUNCT
cjgl-2651	1552	3	the	the	DET
cjgl-2651	1552	4	extent	extent	NOUN
cjgl-2651	1552	5	to	to	PART
cjgl-2651	1552	6	which	which	PRON
cjgl-2651	1552	7	taxpayers	taxpayer	NOUN
cjgl-2651	1552	8	are	be	AUX
cjgl-2651	1552	9	required	require	VERB
cjgl-2651	1552	10	to	to	PART
cjgl-2651	1552	11	identify	identify	VERB
cjgl-2651	1552	12	and	and	CCONJ
cjgl-2651	1552	13	document	document	VERB
cjgl-2651	1552	14	the	the	DET
cjgl-2651	1552	15	304	304	NUM
cjgl-2651	1552	16	see	see	NOUN
cjgl-2651	1553	1	supra	supra	ADJ
cjgl-2651	1553	2	tcxt	tcxt	NOUN
cjgl-2651	1553	3	accompanying	accompany	VERB
cjgl-2651	1553	4	note	note	NOUN
cjgl-2651	1553	5	15	15	NUM
cjgl-2651	1553	6	.	.	NOUN
cjgl-2651	1553	7	305	305	NUM
cjgl-2651	1553	8	see	see	VERB
cjgl-2651	1553	9	litowitz	litowitz	PROPN
cjgl-2651	1553	10	,	,	PUNCT
cjgl-2651	1553	11	supra	supra	PROPN
cjgl-2651	1553	12	note	note	NOUN
cjgl-2651	1553	13	14	14	NUM
cjgl-2651	1553	14	,	,	PUNCT
cjgl-2651	1553	15	at	at	ADP
cjgl-2651	1553	16	5	5	NUM
cjgl-2651	1553	17	19	19	NUM
cjgl-2651	1553	18	.	.	PUNCT
cjgl-2651	1553	19	22.2	22.2	NUM
cjgl-2651	1553	20	columbia	columbia	PROPN
cjgl-2651	1553	21	journal	journal	NOUN
cjgl-2651	1553	22	of	of	ADP
cjgl-2651	1553	23	gender	gender	NOUN
cjgl-2651	1553	24	and	and	CCONJ
cjgl-2651	1553	25	law	law	NOUN
cjgl-2651	1553	26	role	role	NOUN
cjgl-2651	1553	27	that	that	PRON
cjgl-2651	1553	28	their	their	PRON
cjgl-2651	1553	29	family	family	NOUN
cjgl-2651	1553	30	members	member	NOUN
cjgl-2651	1553	31	play	play	VERB
cjgl-2651	1553	32	in	in	ADP
cjgl-2651	1553	33	their	their	PRON
cjgl-2651	1553	34	tax	tax	NOUN
cjgl-2651	1553	35	calculations	calculation	NOUN
cjgl-2651	1553	36	varies	vary	VERB
cjgl-2651	1553	37	widely	widely	ADV
cjgl-2651	1553	38	and	and	CCONJ
cjgl-2651	1553	39	,	,	PUNCT
cjgl-2651	1553	40	seemingly	seemingly	ADV
cjgl-2651	1553	41	,	,	PUNCT
cjgl-2651	1553	42	without	without	ADP
cjgl-2651	1553	43	reason	reason	NOUN
cjgl-2651	1553	44	.	.	PUNCT
cjgl-2651	1554	1	too	too	ADV
cjgl-2651	1554	2	often	often	ADV
cjgl-2651	1554	3	,	,	PUNCT
cjgl-2651	1554	4	this	this	DET
cjgl-2651	1554	5	variation	variation	NOUN
cjgl-2651	1554	6	appears	appear	VERB
cjgl-2651	1554	7	to	to	PART
cjgl-2651	1554	8	be	be	AUX
cjgl-2651	1554	9	influenced	influence	VERB
cjgl-2651	1554	10	by	by	ADP
cjgl-2651	1554	11	endemic	endemic	ADJ
cjgl-2651	1554	12	privilegings	privileging	NOUN
cjgl-2651	1554	13	along	along	ADP
cjgl-2651	1554	14	the	the	DET
cjgl-2651	1554	15	lines	line	NOUN
cjgl-2651	1554	16	of	of	ADP
cjgl-2651	1554	17	class	class	NOUN
cjgl-2651	1554	18	,	,	PUNCT
cjgl-2651	1554	19	race	race	NOUN
cjgl-2651	1554	20	,	,	PUNCT
cjgl-2651	1554	21	ethnicity	ethnicity	NOUN
cjgl-2651	1554	22	,	,	PUNCT
cjgl-2651	1554	23	gender	gender	NOUN
cjgl-2651	1554	24	,	,	PUNCT
cjgl-2651	1554	25	sexual	sexual	ADJ
cjgl-2651	1554	26	orientation	orientation	NOUN
cjgl-2651	1554	27	,	,	PUNCT
cjgl-2651	1554	28	and	and	CCONJ
cjgl-2651	1554	29	marital	marital	ADJ
cjgl-2651	1554	30	status	status	NOUN
cjgl-2651	1554	31	.	.	PUNCT
cjgl-2651	1555	1	drawing	draw	VERB
cjgl-2651	1555	2	on	on	ADP
cjgl-2651	1555	3	a	a	DET
cjgl-2651	1555	4	comparative	comparative	ADJ
cjgl-2651	1555	5	perspective	perspective	NOUN
cjgl-2651	1555	6	,	,	PUNCT
cjgl-2651	1555	7	professor	professor	NOUN
cjgl-2651	1555	8	lily	lily	ADJ
cjgl-2651	1555	9	kahng	kahng	PROPN
cjgl-2651	1555	10	has	have	AUX
cjgl-2651	1555	11	advocated	advocate	VERB
cjgl-2651	1555	12	adopting	adopt	VERB
cjgl-2651	1555	13	"	"	PUNCT
cjgl-2651	1555	14	fairness	fairness	NOUN
cjgl-2651	1555	15	and	and	CCONJ
cjgl-2651	1555	16	equality	equality	NOUN
cjgl-2651	1555	17	as	as	ADP
cjgl-2651	1555	18	fundamental	fundamental	ADJ
cjgl-2651	1555	19	policy	policy	NOUN
cjgl-2651	1555	20	goals	goal	NOUN
cjgl-2651	1555	21	in	in	ADP
cjgl-2651	1555	22	designing	design	VERB
cjgl-2651	1555	23	and	and	CCONJ
cjgl-2651	1555	24	evaluating	evaluate	VERB
cjgl-2651	1555	25	the	the	DET
cjgl-2651	1555	26	enforcement	enforcement	NOUN
cjgl-2651	1555	27	mechanisms	mechanism	NOUN
cjgl-2651	1555	28	of	of	ADP
cjgl-2651	1555	29	any	any	DET
cjgl-2651	1555	30	tax	tax	NOUN
cjgl-2651	1555	31	system	system	NOUN
cjgl-2651	1555	32	.	.	PUNCT
cjgl-2651	1555	33	"	"	PUNCT
cjgl-2651	1556	1	30	30	NUM
cjgl-2651	1556	2	6	6	NUM
cjgl-2651	1556	3	in	in	ADP
cjgl-2651	1556	4	keeping	keep	VERB
cjgl-2651	1556	5	with	with	ADP
cjgl-2651	1556	6	professor	professor	NOUN
cjgl-2651	1556	7	kahng	kahng	PROPN
cjgl-2651	1556	8	's	's	PART
cjgl-2651	1556	9	suggestion	suggestion	NOUN
cjgl-2651	1556	10	,	,	PUNCT
cjgl-2651	1556	11	it	it	PRON
cjgl-2651	1556	12	is	be	AUX
cjgl-2651	1556	13	time	time	NOUN
cjgl-2651	1556	14	to	to	PART
cjgl-2651	1556	15	bring	bring	VERB
cjgl-2651	1556	16	not	not	PART
cjgl-2651	1556	17	only	only	ADV
cjgl-2651	1556	18	order	order	NOUN
cjgl-2651	1556	19	,	,	PUNCT
cjgl-2651	1556	20	but	but	CCONJ
cjgl-2651	1556	21	also	also	ADV
cjgl-2651	1556	22	fairness	fairness	NOUN
cjgl-2651	1556	23	and	and	CCONJ
cjgl-2651	1556	24	equality	equality	NOUN
cjgl-2651	1556	25	to	to	ADP
cjgl-2651	1556	26	the	the	DET
cjgl-2651	1556	27	enforcement	enforcement	NOUN
cjgl-2651	1556	28	of	of	ADP
cjgl-2651	1556	29	the	the	DET
cjgl-2651	1556	30	code	code	NOUN
cjgl-2651	1556	31	's	's	PART
cjgl-2651	1556	32	family	family	NOUN
cjgl-2651	1556	33	tax	tax	NOUN
cjgl-2651	1556	34	provisions	provision	NOUN
cjgl-2651	1556	35	.	.	PUNCT
cjgl-2651	1557	1	elsewhere	elsewhere	ADV
cjgl-2651	1557	2	,	,	PUNCT
cjgl-2651	1557	3	i	i	PRON
cjgl-2651	1557	4	have	have	AUX
cjgl-2651	1557	5	argued	argue	VERB
cjgl-2651	1557	6	in	in	ADP
cjgl-2651	1557	7	favor	favor	NOUN
cjgl-2651	1557	8	of	of	ADP
cjgl-2651	1557	9	adopting	adopt	VERB
cjgl-2651	1557	10	an	an	DET
cjgl-2651	1557	11	individual	individual	ADJ
cjgl-2651	1557	12	tax	tax	NOUN
cjgl-2651	1557	13	filing	filing	NOUN
cjgl-2651	1557	14	regime	regime	NOUN
cjgl-2651	1557	15	that	that	PRON
cjgl-2651	1557	16	would	would	AUX
cjgl-2651	1557	17	allow	allow	VERB
cjgl-2651	1557	18	individuals	individual	NOUN
cjgl-2651	1557	19	to	to	PART
cjgl-2651	1557	20	choose	choose	VERB
cjgl-2651	1557	21	their	their	PRON
cjgl-2651	1557	22	family	family	NOUN
cjgl-2651	1557	23	for	for	ADP
cjgl-2651	1557	24	tax	tax	NOUN
cjgl-2651	1557	25	purposes	purpose	NOUN
cjgl-2651	1557	26	and	and	CCONJ
cjgl-2651	1557	27	that	that	PRON
cjgl-2651	1557	28	would	would	AUX
cjgl-2651	1557	29	require	require	VERB
cjgl-2651	1557	30	both	both	PRON
cjgl-2651	1557	31	increased	increase	VERB
cjgl-2651	1557	32	and	and	CCONJ
cjgl-2651	1557	33	more	more	ADV
cjgl-2651	1557	34	evenhanded	evenhanded	ADJ
cjgl-2651	1557	35	reporting	reporting	NOUN
cjgl-2651	1557	36	regarding	regard	VERB
cjgl-2651	1557	37	a	a	DET
cjgl-2651	1557	38	taxpayer	taxpayer	NOUN
cjgl-2651	1557	39	's	's	PART
cjgl-2651	1557	40	familial	familial	ADJ
cjgl-2651	1557	41	relationships	relationship	NOUN
cjgl-2651	1557	42	.	.	PUNCT
cjgl-2651	1558	1	30	30	NUM
cjgl-2651	1558	2	7	7	NUM
cjgl-2651	1558	3	short	short	ADJ
cjgl-2651	1558	4	of	of	ADP
cjgl-2651	1558	5	such	such	DET
cjgl-2651	1558	6	a	a	DET
cjgl-2651	1558	7	major	major	ADJ
cjgl-2651	1558	8	restructuring	restructuring	NOUN
cjgl-2651	1558	9	of	of	ADP
cjgl-2651	1558	10	the	the	DET
cjgl-2651	1558	11	code	code	NOUN
cjgl-2651	1558	12	's	's	PART
cjgl-2651	1558	13	family	family	NOUN
cjgl-2651	1558	14	tax	tax	NOUN
cjgl-2651	1558	15	provisions	provision	NOUN
cjgl-2651	1558	16	,	,	PUNCT
cjgl-2651	1558	17	congress	congress	PROPN
cjgl-2651	1558	18	and	and	CCONJ
cjgl-2651	1558	19	the	the	DET
cjgl-2651	1558	20	irs	irs	PROPN
cjgl-2651	1558	21	should	should	AUX
cjgl-2651	1558	22	take	take	VERB
cjgl-2651	1558	23	a	a	DET
cjgl-2651	1558	24	more	more	ADV
cjgl-2651	1558	25	deliberative	deliberative	ADJ
cjgl-2651	1558	26	approach	approach	NOUN
cjgl-2651	1558	27	to	to	ADP
cjgl-2651	1558	28	determining	determine	VERB
cjgl-2651	1558	29	when	when	SCONJ
cjgl-2651	1558	30	(	(	PUNCT
cjgl-2651	1558	31	and	and	CCONJ
cjgl-2651	1558	32	,	,	PUNCT
cjgl-2651	1558	33	if	if	SCONJ
cjgl-2651	1558	34	so	so	ADV
cjgl-2651	1558	35	,	,	PUNCT
cjgl-2651	1558	36	how	how	SCONJ
cjgl-2651	1558	37	)	)	PUNCT
cjgl-2651	1558	38	taxpayers	taxpayer	NOUN
cjgl-2651	1558	39	should	should	AUX
cjgl-2651	1558	40	be	be	AUX
cjgl-2651	1558	41	required	require	VERB
cjgl-2651	1558	42	to	to	PART
cjgl-2651	1558	43	identify	identify	VERB
cjgl-2651	1558	44	and	and	CCONJ
cjgl-2651	1558	45	document	document	VERB
cjgl-2651	1558	46	their	their	PRON
cjgl-2651	1558	47	family	family	NOUN
cjgl-2651	1558	48	members	member	NOUN
cjgl-2651	1558	49	.	.	PUNCT
cjgl-2651	1559	1	as	as	ADP
cjgl-2651	1559	2	a	a	DET
cjgl-2651	1559	3	first	first	ADJ
cjgl-2651	1559	4	step	step	NOUN
cjgl-2651	1559	5	toward	toward	ADP
cjgl-2651	1559	6	increasing	increase	VERB
cjgl-2651	1559	7	taxpayer	taxpayer	NOUN
cjgl-2651	1559	8	compliance	compliance	NOUN
cjgl-2651	1559	9	and	and	CCONJ
cjgl-2651	1559	10	striving	strive	VERB
cjgl-2651	1559	11	for	for	ADP
cjgl-2651	1559	12	more	more	ADV
cjgl-2651	1559	13	evenhanded	evenhanded	ADJ
cjgl-2651	1559	14	enforcement	enforcement	NOUN
cjgl-2651	1559	15	of	of	ADP
cjgl-2651	1559	16	the	the	DET
cjgl-2651	1559	17	tax	tax	NOUN
cjgl-2651	1559	18	laws	law	NOUN
cjgl-2651	1559	19	,	,	PUNCT
cjgl-2651	1559	20	the	the	DET
cjgl-2651	1559	21	same	same	ADJ
cjgl-2651	1559	22	baseline	baseline	NOUN
cjgl-2651	1559	23	of	of	ADP
cjgl-2651	1559	24	identifying	identify	VERB
cjgl-2651	1559	25	and	and	CCONJ
cjgl-2651	1559	26	documenting	document	VERB
cjgl-2651	1559	27	family	family	NOUN
cjgl-2651	1559	28	members	member	NOUN
cjgl-2651	1559	29	should	should	AUX
cjgl-2651	1559	30	be	be	AUX
cjgl-2651	1559	31	applied	apply	VERB
cjgl-2651	1559	32	to	to	ADP
cjgl-2651	1559	33	all	all	PRON
cjgl-2651	1559	34	of	of	ADP
cjgl-2651	1559	35	the	the	DET
cjgl-2651	1559	36	family	family	NOUN
cjgl-2651	1559	37	tax	tax	NOUN
cjgl-2651	1559	38	provisions	provision	NOUN
cjgl-2651	1559	39	in	in	ADP
cjgl-2651	1559	40	the	the	DET
cjgl-2651	1559	41	code	code	NOUN
cjgl-2651	1559	42	,	,	PUNCT
cjgl-2651	1559	43	including	include	VERB
cjgl-2651	1559	44	the	the	DET
cjgl-2651	1559	45	attribution	attribution	NOUN
cjgl-2651	1559	46	rules	rule	NOUN
cjgl-2651	1559	47	.	.	PUNCT
cjgl-2651	1560	1	there	there	PRON
cjgl-2651	1560	2	is	be	VERB
cjgl-2651	1560	3	absolutely	absolutely	ADV
cjgl-2651	1560	4	no	no	DET
cjgl-2651	1560	5	reason	reason	NOUN
cjgl-2651	1560	6	why	why	SCONJ
cjgl-2651	1560	7	the	the	DET
cjgl-2651	1560	8	attribution	attribution	NOUN
cjgl-2651	1560	9	rules	rule	VERB
cjgl-2651	1560	10	should	should	AUX
cjgl-2651	1560	11	,	,	PUNCT
cjgl-2651	1560	12	as	as	ADP
cjgl-2651	1560	13	a	a	DET
cjgl-2651	1560	14	group	group	NOUN
cjgl-2651	1560	15	,	,	PUNCT
cjgl-2651	1560	16	be	be	AUX
cjgl-2651	1560	17	treated	treat	VERB
cjgl-2651	1560	18	differently	differently	ADV
cjgl-2651	1560	19	from	from	ADP
cjgl-2651	1560	20	the	the	DET
cjgl-2651	1560	21	information	information	NOUN
cjgl-2651	1560	22	-	-	PUNCT
cjgl-2651	1560	23	reporting	report	VERB
cjgl-2651	1560	24	rules	rule	NOUN
cjgl-2651	1560	25	examined	examine	VERB
cjgl-2651	1560	26	in	in	ADP
cjgl-2651	1560	27	part	part	NOUN
cjgl-2651	1560	28	i	i	PRON
cjgl-2651	1560	29	of	of	ADP
cjgl-2651	1560	30	this	this	DET
cjgl-2651	1560	31	article	article	NOUN
cjgl-2651	1560	32	or	or	CCONJ
cjgl-2651	1560	33	the	the	DET
cjgl-2651	1560	34	deductions	deduction	NOUN
cjgl-2651	1560	35	,	,	PUNCT
cjgl-2651	1560	36	credits	credit	NOUN
cjgl-2651	1560	37	,	,	PUNCT
cjgl-2651	1560	38	and	and	CCONJ
cjgl-2651	1560	39	exclusions	exclusion	NOUN
cjgl-2651	1560	40	examined	examine	VERB
cjgl-2651	1560	41	in	in	ADP
cjgl-2651	1560	42	part	part	NOUN
cjgl-2651	1560	43	11	11	NUM
cjgl-2651	1560	44	of	of	ADP
cjgl-2651	1560	45	this	this	DET
cjgl-2651	1560	46	article	article	NOUN
cjgl-2651	1560	47	.	.	PUNCT
cjgl-2651	1561	1	the	the	DET
cjgl-2651	1561	2	attribution	attribution	NOUN
cjgl-2651	1561	3	rules	rule	NOUN
cjgl-2651	1561	4	are	be	AUX
cjgl-2651	1561	5	a	a	DET
cjgl-2651	1561	6	part	part	NOUN
cjgl-2651	1561	7	of	of	ADP
cjgl-2651	1561	8	the	the	DET
cjgl-2651	1561	9	substantive	substantive	ADJ
cjgl-2651	1561	10	tax	tax	NOUN
cjgl-2651	1561	11	rules	rule	NOUN
cjgl-2651	1561	12	that	that	PRON
cjgl-2651	1561	13	taxpayers	taxpayer	NOUN
cjgl-2651	1561	14	'	'	PART
cjgl-2651	1561	15	must	must	AUX
cjgl-2651	1561	16	apply	apply	VERB
cjgl-2651	1561	17	in	in	ADP
cjgl-2651	1561	18	detennining	detennine	VERB
cjgl-2651	1561	19	their	their	PRON
cjgl-2651	1561	20	tax	tax	NOUN
cjgl-2651	1561	21	liability	liability	NOUN
cjgl-2651	1561	22	.	.	PUNCT
cjgl-2651	1562	1	to	to	PART
cjgl-2651	1562	2	require	require	VERB
cjgl-2651	1562	3	identification	identification	NOUN
cjgl-2651	1562	4	and	and	CCONJ
cjgl-2651	1562	5	documentation	documentation	NOUN
cjgl-2651	1562	6	of	of	ADP
cjgl-2651	1562	7	family	family	NOUN
cjgl-2651	1562	8	members	member	NOUN
cjgl-2651	1562	9	when	when	SCONJ
cjgl-2651	1562	10	the	the	DET
cjgl-2651	1562	11	attribution	attribution	NOUN
cjgl-2651	1562	12	rules	rule	NOUN
cjgl-2651	1562	13	apply	apply	VERB
cjgl-2651	1562	14	to	to	ADP
cjgl-2651	1562	15	a	a	DET
cjgl-2651	1562	16	taxpayer	taxpayer	NOUN
cjgl-2651	1562	17	is	be	AUX
cjgl-2651	1562	18	to	to	PART
cjgl-2651	1562	19	require	require	VERB
cjgl-2651	1562	20	nothing	nothing	PRON
cjgl-2651	1562	21	more	more	ADJ
cjgl-2651	1562	22	than	than	ADP
cjgl-2651	1562	23	for	for	SCONJ
cjgl-2651	1562	24	the	the	DET
cjgl-2651	1562	25	taxpayer	taxpayer	NOUN
cjgl-2651	1562	26	to	to	PART
cjgl-2651	1562	27	explain	explain	VERB
cjgl-2651	1562	28	how	how	SCONJ
cjgl-2651	1562	29	she	she	PRON
cjgl-2651	1562	30	applied	apply	VERB
cjgl-2651	1562	31	the	the	DET
cjgl-2651	1562	32	substantive	substantive	ADJ
cjgl-2651	1562	33	tax	tax	NOUN
cjgl-2651	1562	34	law	law	NOUN
cjgl-2651	1562	35	to	to	ADP
cjgl-2651	1562	36	her	her	PRON
cjgl-2651	1562	37	individual	individual	ADJ
cjgl-2651	1562	38	situation	situation	NOUN
cjgl-2651	1562	39	so	so	SCONJ
cjgl-2651	1562	40	that	that	SCONJ
cjgl-2651	1562	41	the	the	DET
cjgl-2651	1562	42	irs	irs	PROPN
cjgl-2651	1562	43	can	can	AUX
cjgl-2651	1562	44	more	more	ADV
cjgl-2651	1562	45	effectively	effectively	ADV
cjgl-2651	1562	46	and	and	CCONJ
cjgl-2651	1562	47	efficiently	efficiently	ADV
cjgl-2651	1562	48	police	police	NOUN
cjgl-2651	1562	49	taxpayer	taxpayer	NOUN
cjgl-2651	1562	50	compliance	compliance	NOUN
cjgl-2651	1562	51	.	.	PUNCT
cjgl-2651	1563	1	306	306	NUM
cjgl-2651	1563	2	kahng	kahng	NOUN
cjgl-2651	1563	3	,	,	PUNCT
cjgl-2651	1563	4	investment	investment	NOUN
cjgl-2651	1563	5	income	income	NOUN
cjgl-2651	1563	6	withholding	withholding	NOUN
cjgl-2651	1563	7	,	,	PUNCT
cjgl-2651	1563	8	supra	supra	PROPN
cjgl-2651	1563	9	note	note	NOUN
cjgl-2651	1563	10	13	13	NUM
cjgl-2651	1563	11	,	,	PUNCT
cjgl-2651	1563	12	at	at	ADP
cjgl-2651	1563	13	338	338	NUM
cjgl-2651	1563	14	.	.	PUNCT
cjgl-2651	1563	15	307	307	NUM
cjgl-2651	1563	16	infanti	infanti	ADJ
cjgl-2651	1563	17	,	,	PUNCT
cjgl-2651	1563	18	supra	supra	ADJ
cjgl-2651	1563	19	note	note	NOUN
cjgl-2651	1563	20	46	46	NUM
cjgl-2651	1563	21	.	.	PUNCT
cjgl-2651	1564	1	columbia	columbia	PROPN
cjgl-2651	1564	2	journal	journal	PROPN
cjgl-2651	1564	3	of	of	ADP
cjgl-2651	1564	4	gender	gender	NOUN
cjgl-2651	1564	5	and	and	CCONJ
cjgl-2651	1564	6	law	law	NOUN
cjgl-2651	1564	7	in	in	ADP
cjgl-2651	1564	8	other	other	ADJ
cjgl-2651	1564	9	words	word	NOUN
cjgl-2651	1564	10	,	,	PUNCT
cjgl-2651	1564	11	taxpayers	taxpayer	NOUN
cjgl-2651	1564	12	should	should	AUX
cjgl-2651	1564	13	be	be	AUX
cjgl-2651	1564	14	required	require	VERB
cjgl-2651	1564	15	to	to	PART
cjgl-2651	1564	16	"	"	PUNCT
cjgl-2651	1564	17	show	show	VERB
cjgl-2651	1564	18	their	their	PRON
cjgl-2651	1564	19	work	work	NOUN
cjgl-2651	1564	20	"	"	PUNCT
cjgl-2651	1564	21	when	when	SCONJ
cjgl-2651	1564	22	filing	file	VERB
cjgl-2651	1564	23	their	their	PRON
cjgl-2651	1564	24	returns	return	NOUN
cjgl-2651	1564	25	,	,	PUNCT
cjgl-2651	1564	26	whether	whether	SCONJ
cjgl-2651	1564	27	on	on	ADP
cjgl-2651	1564	28	a	a	DET
cjgl-2651	1564	29	form	form	NOUN
cjgl-2651	1564	30	designed	design	VERB
cjgl-2651	1564	31	for	for	ADP
cjgl-2651	1564	32	this	this	DET
cjgl-2651	1564	33	purpose	purpose	NOUN
cjgl-2651	1564	34	or	or	CCONJ
cjgl-2651	1564	35	on	on	ADP
cjgl-2651	1564	36	an	an	DET
cjgl-2651	1564	37	attachment	attachment	NOUN
cjgl-2651	1564	38	to	to	ADP
cjgl-2651	1564	39	the	the	DET
cjgl-2651	1564	40	return	return	NOUN
cjgl-2651	1564	41	created	create	VERB
cjgl-2651	1564	42	by	by	ADP
cjgl-2651	1564	43	the	the	DET
cjgl-2651	1564	44	taxpayer	taxpayer	NOUN
cjgl-2651	1564	45	herself	herself	PRON
cjgl-2651	1564	46	.	.	PUNCT
cjgl-2651	1565	1	the	the	DET
cjgl-2651	1565	2	irs	irs	PROPN
cjgl-2651	1565	3	already	already	ADV
cjgl-2651	1565	4	asks	ask	VERB
cjgl-2651	1565	5	low	low	ADJ
cjgl-2651	1565	6	-	-	PUNCT
cjgl-2651	1565	7	income	income	NOUN
cjgl-2651	1565	8	taxpayers	taxpayer	NOUN
cjgl-2651	1565	9	to	to	PART
cjgl-2651	1565	10	do	do	VERB
cjgl-2651	1565	11	just	just	ADV
cjgl-2651	1565	12	this	this	PRON
cjgl-2651	1565	13	when	when	SCONJ
cjgl-2651	1565	14	claiming	claim	VERB
cjgl-2651	1565	15	the	the	DET
cjgl-2651	1565	16	earned	earn	VERB
cjgl-2651	1565	17	income	income	NOUN
cjgl-2651	1565	18	credit	credit	NOUN
cjgl-2651	1565	19	.	.	PUNCT
cjgl-2651	1566	1	a	a	DET
cjgl-2651	1566	2	taxpayer	taxpayer	NOUN
cjgl-2651	1566	3	claiming	claim	VERB
cjgl-2651	1566	4	the	the	DET
cjgl-2651	1566	5	earned	earn	VERB
cjgl-2651	1566	6	income	income	NOUN
cjgl-2651	1566	7	credit	credit	NOUN
cjgl-2651	1566	8	with	with	ADP
cjgl-2651	1566	9	respect	respect	NOUN
cjgl-2651	1566	10	to	to	ADP
cjgl-2651	1566	11	a	a	DET
cjgl-2651	1566	12	qualifying	qualify	VERB
cjgl-2651	1566	13	child	child	NOUN
cjgl-2651	1566	14	must	must	AUX
cjgl-2651	1566	15	complete	complete	VERB
cjgl-2651	1566	16	a	a	DET
cjgl-2651	1566	17	separate	separate	ADJ
cjgl-2651	1566	18	schedule	schedule	NOUN
cjgl-2651	1566	19	eic	eic	PROPN
cjgl-2651	1566	20	that	that	PRON
cjgl-2651	1566	21	requires	require	VERB
cjgl-2651	1566	22	the	the	DET
cjgl-2651	1566	23	taxpayer	taxpayer	NOUN
cjgl-2651	1566	24	to	to	PART
cjgl-2651	1566	25	identify	identify	VERB
cjgl-2651	1566	26	and	and	CCONJ
cjgl-2651	1566	27	document	document	NOUN
cjgl-2651	1566	28	all	all	PRON
cjgl-2651	1566	29	claimed	claim	VERB
cjgl-2651	1566	30	children	child	NOUN
cjgl-2651	1566	31	and	and	CCONJ
cjgl-2651	1566	32	to	to	PART
cjgl-2651	1566	33	perform	perform	VERB
cjgl-2651	1566	34	a	a	DET
cjgl-2651	1566	35	step	step	NOUN
cjgl-2651	1566	36	-	-	PUNCT
cjgl-2651	1566	37	by	by	ADP
cjgl-2651	1566	38	-	-	PUNCT
cjgl-2651	1566	39	step	step	NOUN
cjgl-2651	1566	40	analysis	analysis	NOUN
cjgl-2651	1566	41	to	to	PART
cjgl-2651	1566	42	determine	determine	VERB
cjgl-2651	1566	43	whether	whether	SCONJ
cjgl-2651	1566	44	those	those	DET
cjgl-2651	1566	45	children	child	NOUN
cjgl-2651	1566	46	are	be	AUX
cjgl-2651	1566	47	"	"	PUNCT
cjgl-2651	1566	48	qualifying	qualify	VERB
cjgl-2651	1566	49	"	"	PUNCT
cjgl-2651	1566	50	children	child	NOUN
cjgl-2651	1566	51	for	for	SCONJ
cjgl-2651	1566	52	earned	earn	VERB
cjgl-2651	1566	53	income	income	NOUN
cjgl-2651	1566	54	credit	credit	NOUN
cjgl-2651	1566	55	purposes	purpose	NOUN
cjgl-2651	1566	56	.	.	PUNCT
cjgl-2651	1567	1	308	308	NUM
cjgl-2651	1567	2	if	if	SCONJ
cjgl-2651	1567	3	low	low	ADJ
cjgl-2651	1567	4	-	-	PUNCT
cjgl-2651	1567	5	income	income	NOUN
cjgl-2651	1567	6	taxpayers	taxpayer	NOUN
cjgl-2651	1567	7	can	can	AUX
cjgl-2651	1567	8	be	be	AUX
cjgl-2651	1567	9	asked	ask	VERB
cjgl-2651	1567	10	to	to	PART
cjgl-2651	1567	11	show	show	VERB
cjgl-2651	1567	12	their	their	PRON
cjgl-2651	1567	13	work	work	NOUN
cjgl-2651	1567	14	when	when	SCONJ
cjgl-2651	1567	15	navigating	navigate	VERB
cjgl-2651	1567	16	the	the	DET
cjgl-2651	1567	17	complexities	complexity	NOUN
cjgl-2651	1567	18	of	of	ADP
cjgl-2651	1567	19	the	the	DET
cjgl-2651	1567	20	earned	earn	VERB
cjgl-2651	1567	21	income	income	NOUN
cjgl-2651	1567	22	credit	credit	NOUN
cjgl-2651	1567	23	,	,	PUNCT
cjgl-2651	1567	24	why	why	SCONJ
cjgl-2651	1567	25	not	not	PART
cjgl-2651	1567	26	ask	ask	VERB
cjgl-2651	1567	27	wealthier	wealthy	ADJ
cjgl-2651	1567	28	(	(	PUNCT
cjgl-2651	1567	29	and	and	CCONJ
cjgl-2651	1567	30	generally	generally	ADV
cjgl-2651	1567	31	better	well	ADV
cjgl-2651	1567	32	-	-	PUNCT
cjgl-2651	1567	33	advised	advise	VERB
cjgl-2651	1567	34	)	)	PUNCT
cjgl-2651	1567	35	taxpayers	taxpayer	NOUN
cjgl-2651	1567	36	to	to	PART
cjgl-2651	1567	37	do	do	VERB
cjgl-2651	1567	38	the	the	DET
cjgl-2651	1567	39	same	same	ADJ
cjgl-2651	1567	40	?	?	PUNCT
cjgl-2651	1568	1	accordingly	accordingly	ADV
cjgl-2651	1568	2	,	,	PUNCT
cjgl-2651	1568	3	with	with	ADP
cjgl-2651	1568	4	regard	regard	NOUN
cjgl-2651	1568	5	to	to	ADP
cjgl-2651	1568	6	the	the	DET
cjgl-2651	1568	7	attribution	attribution	NOUN
cjgl-2651	1568	8	rules	rule	NOUN
cjgl-2651	1568	9	,	,	PUNCT
cjgl-2651	1568	10	taxpayers	taxpayer	NOUN
cjgl-2651	1568	11	should	should	AUX
cjgl-2651	1568	12	be	be	AUX
cjgl-2651	1568	13	required	require	VERB
cjgl-2651	1568	14	to	to	PART
cjgl-2651	1568	15	list	list	VERB
cjgl-2651	1568	16	all	all	DET
cjgl-2651	1568	17	related	relate	VERB
cjgl-2651	1568	18	individuals	individual	NOUN
cjgl-2651	1568	19	or	or	CCONJ
cjgl-2651	1568	20	entities	entity	NOUN
cjgl-2651	1568	21	and	and	CCONJ
cjgl-2651	1568	22	explain	explain	VERB
cjgl-2651	1568	23	how	how	SCONJ
cjgl-2651	1568	24	their	their	PRON
cjgl-2651	1568	25	ownership	ownership	NOUN
cjgl-2651	1568	26	of	of	ADP
cjgl-2651	1568	27	property	property	NOUN
cjgl-2651	1568	28	(	(	PUNCT
cjgl-2651	1568	29	or	or	CCONJ
cjgl-2651	1568	30	other	other	ADJ
cjgl-2651	1568	31	relevant	relevant	ADJ
cjgl-2651	1568	32	attributes	attribute	NOUN
cjgl-2651	1568	33	)	)	PUNCT
cjgl-2651	1568	34	factored	factor	VERB
cjgl-2651	1568	35	into	into	ADP
cjgl-2651	1568	36	the	the	DET
cjgl-2651	1568	37	application	application	NOUN
cjgl-2651	1568	38	of	of	ADP
cjgl-2651	1568	39	the	the	DET
cjgl-2651	1568	40	tax	tax	NOUN
cjgl-2651	1568	41	laws	law	NOUN
cjgl-2651	1568	42	to	to	ADP
cjgl-2651	1568	43	the	the	DET
cjgl-2651	1568	44	taxpayer	taxpayer	NOUN
cjgl-2651	1568	45	's	's	PART
cjgl-2651	1568	46	specific	specific	ADJ
cjgl-2651	1568	47	factual	factual	ADJ
cjgl-2651	1568	48	situation	situation	NOUN
cjgl-2651	1568	49	.	.	PUNCT
cjgl-2651	1569	1	there	there	PRON
cjgl-2651	1569	2	would	would	AUX
cjgl-2651	1569	3	be	be	AUX
cjgl-2651	1569	4	no	no	DET
cjgl-2651	1569	5	need	need	NOUN
cjgl-2651	1569	6	for	for	SCONJ
cjgl-2651	1569	7	the	the	DET
cjgl-2651	1569	8	taxpayer	taxpayer	NOUN
cjgl-2651	1569	9	to	to	PART
cjgl-2651	1569	10	prove	prove	VERB
cjgl-2651	1569	11	a	a	DET
cjgl-2651	1569	12	negative	negative	ADJ
cjgl-2651	1569	13	when	when	SCONJ
cjgl-2651	1569	14	filing	file	VERB
cjgl-2651	1569	15	the	the	DET
cjgl-2651	1569	16	return	return	NOUN
cjgl-2651	1569	17	(	(	PUNCT
cjgl-2651	1569	18	e.g.	e.g.	ADV
cjgl-2651	1569	19	,	,	PUNCT
cjgl-2651	1569	20	there	there	PRON
cjgl-2651	1569	21	would	would	AUX
cjgl-2651	1569	22	be	be	AUX
cjgl-2651	1569	23	no	no	DET
cjgl-2651	1569	24	need	need	NOUN
cjgl-2651	1569	25	to	to	PART
cjgl-2651	1569	26	provide	provide	VERB
cjgl-2651	1569	27	unequivocal	unequivocal	ADJ
cjgl-2651	1569	28	proof	proof	NOUN
cjgl-2651	1569	29	that	that	SCONJ
cjgl-2651	1569	30	the	the	DET
cjgl-2651	1569	31	seller	seller	NOUN
cjgl-2651	1569	32	is	be	AUX
cjgl-2651	1569	33	unrelated	unrelated	ADJ
cjgl-2651	1569	34	to	to	ADP
cjgl-2651	1569	35	the	the	DET
cjgl-2651	1569	36	purchaser	purchaser	NOUN
cjgl-2651	1569	37	of	of	ADP
cjgl-2651	1569	38	a	a	DET
cjgl-2651	1569	39	loss	loss	NOUN
cjgl-2651	1569	40	property	property	NOUN
cjgl-2651	1569	41	in	in	ADP
cjgl-2651	1569	42	order	order	NOUN
cjgl-2651	1569	43	to	to	PART
cjgl-2651	1569	44	avoid	avoid	VERB
cjgl-2651	1569	45	the	the	DET
cjgl-2651	1569	46	disallowance	disallowance	NOUN
cjgl-2651	1569	47	rule	rule	NOUN
cjgl-2651	1569	48	in	in	ADP
cjgl-2651	1569	49	§	§	PROPN
cjgl-2651	1569	50	267(a)(1	267(a)(1	NUM
cjgl-2651	1569	51	)	)	PUNCT
cjgl-2651	1569	52	)	)	PUNCT
cjgl-2651	1569	53	.	.	PUNCT
cjgl-2651	1570	1	the	the	DET
cjgl-2651	1570	2	explanation	explanation	NOUN
cjgl-2651	1570	3	of	of	ADP
cjgl-2651	1570	4	the	the	DET
cjgl-2651	1570	5	return	return	NOUN
cjgl-2651	1570	6	position	position	NOUN
cjgl-2651	1570	7	would	would	AUX
cjgl-2651	1570	8	put	put	VERB
cjgl-2651	1570	9	the	the	DET
cjgl-2651	1570	10	irs	irs	PROPN
cjgl-2651	1570	11	on	on	ADP
cjgl-2651	1570	12	notice	notice	NOUN
cjgl-2651	1570	13	of	of	ADP
cjgl-2651	1570	14	both	both	CCONJ
cjgl-2651	1570	15	the	the	DET
cjgl-2651	1570	16	relevance	relevance	NOUN
cjgl-2651	1570	17	of	of	ADP
cjgl-2651	1570	18	the	the	DET
cjgl-2651	1570	19	attribution	attribution	NOUN
cjgl-2651	1570	20	rules	rule	VERB
cjgl-2651	1570	21	to	to	ADP
cjgl-2651	1570	22	a	a	DET
cjgl-2651	1570	23	return	return	NOUN
cjgl-2651	1570	24	position	position	NOUN
cjgl-2651	1570	25	and	and	CCONJ
cjgl-2651	1570	26	the	the	DET
cjgl-2651	1570	27	rationale	rationale	NOUN
cjgl-2651	1570	28	for	for	ADP
cjgl-2651	1570	29	that	that	DET
cjgl-2651	1570	30	return	return	NOUN
cjgl-2651	1570	31	position	position	NOUN
cjgl-2651	1570	32	.	.	PUNCT
cjgl-2651	1571	1	the	the	DET
cjgl-2651	1571	2	irs	irs	PROPN
cjgl-2651	1571	3	could	could	AUX
cjgl-2651	1571	4	then	then	ADV
cjgl-2651	1571	5	better	well	ADV
cjgl-2651	1571	6	assess	assess	VERB
cjgl-2651	1571	7	whether	whether	SCONJ
cjgl-2651	1571	8	the	the	DET
cjgl-2651	1571	9	taxpayer	taxpayer	NOUN
cjgl-2651	1571	10	's	's	PART
cjgl-2651	1571	11	position	position	NOUN
cjgl-2651	1571	12	bears	bear	VERB
cjgl-2651	1571	13	further	further	ADJ
cjgl-2651	1571	14	scrutiny	scrutiny	NOUN
cjgl-2651	1571	15	on	on	ADP
cjgl-2651	1571	16	audit	audit	NOUN
cjgl-2651	1571	17	,	,	PUNCT
cjgl-2651	1571	18	when	when	SCONJ
cjgl-2651	1571	19	a	a	DET
cjgl-2651	1571	20	request	request	NOUN
cjgl-2651	1571	21	for	for	ADP
cjgl-2651	1571	22	proof	proof	NOUN
cjgl-2651	1571	23	in	in	ADP
cjgl-2651	1571	24	support	support	NOUN
cjgl-2651	1571	25	of	of	ADP
cjgl-2651	1571	26	a	a	DET
cjgl-2651	1571	27	return	return	NOUN
cjgl-2651	1571	28	position	position	NOUN
cjgl-2651	1571	29	might	might	AUX
cjgl-2651	1571	30	be	be	AUX
cjgl-2651	1571	31	appropriate	appropriate	ADJ
cjgl-2651	1571	32	.	.	PUNCT
cjgl-2651	1572	1	in	in	ADP
cjgl-2651	1572	2	addition	addition	NOUN
cjgl-2651	1572	3	,	,	PUNCT
cjgl-2651	1572	4	by	by	ADP
cjgl-2651	1572	5	requiring	require	VERB
cjgl-2651	1572	6	affirmative	affirmative	ADJ
cjgl-2651	1572	7	disclosure	disclosure	NOUN
cjgl-2651	1572	8	of	of	ADP
cjgl-2651	1572	9	familial	familial	ADJ
cjgl-2651	1572	10	and	and	CCONJ
cjgl-2651	1572	11	other	other	ADJ
cjgl-2651	1572	12	relationships	relationship	NOUN
cjgl-2651	1572	13	as	as	ADV
cjgl-2651	1572	14	well	well	ADV
cjgl-2651	1572	15	as	as	ADP
cjgl-2651	1572	16	an	an	DET
cjgl-2651	1572	17	explanation	explanation	NOUN
cjgl-2651	1572	18	of	of	ADP
cjgl-2651	1572	19	how	how	SCONJ
cjgl-2651	1572	20	those	those	DET
cjgl-2651	1572	21	relationships	relationship	NOUN
cjgl-2651	1572	22	affected	affect	VERB
cjgl-2651	1572	23	the	the	DET
cjgl-2651	1572	24	application	application	NOUN
cjgl-2651	1572	25	of	of	ADP
cjgl-2651	1572	26	the	the	DET
cjgl-2651	1572	27	substantive	substantive	ADJ
cjgl-2651	1572	28	tax	tax	NOUN
cjgl-2651	1572	29	laws	law	NOUN
cjgl-2651	1572	30	to	to	ADP
cjgl-2651	1572	31	the	the	DET
cjgl-2651	1572	32	taxpayer	taxpayer	NOUN
cjgl-2651	1572	33	's	's	PART
cjgl-2651	1572	34	situation	situation	NOUN
cjgl-2651	1572	35	,	,	PUNCT
cjgl-2651	1572	36	the	the	DET
cjgl-2651	1572	37	taxpayer	taxpayer	NOUN
cjgl-2651	1572	38	would	would	AUX
cjgl-2651	1572	39	find	find	VERB
cjgl-2651	1572	40	it	it	PRON
cjgl-2651	1572	41	difficult	difficult	ADJ
cjgl-2651	1572	42	either	either	CCONJ
cjgl-2651	1572	43	(	(	PUNCT
cjgl-2651	1572	44	1	1	NUM
cjgl-2651	1572	45	)	)	PUNCT
cjgl-2651	1572	46	to	to	PART
cjgl-2651	1572	47	ignore	ignore	VERB
cjgl-2651	1572	48	the	the	DET
cjgl-2651	1572	49	attribution	attribution	NOUN
cjgl-2651	1572	50	rules	rule	VERB
cjgl-2651	1572	51	altogether	altogether	ADV
cjgl-2651	1572	52	in	in	ADP
cjgl-2651	1572	53	the	the	DET
cjgl-2651	1572	54	hope	hope	NOUN
cjgl-2651	1572	55	of	of	ADP
cjgl-2651	1572	56	winning	win	VERB
cjgl-2651	1572	57	the	the	DET
cjgl-2651	1572	58	audit	audit	NOUN
cjgl-2651	1572	59	lottery	lottery	NOUN
cjgl-2651	1572	60	and	and	CCONJ
cjgl-2651	1572	61	escaping	escape	VERB
cjgl-2651	1572	62	scrutiny	scrutiny	NOUN
cjgl-2651	1572	63	or	or	CCONJ
cjgl-2651	1572	64	(	(	PUNCT
cjgl-2651	1572	65	2	2	NUM
cjgl-2651	1572	66	)	)	PUNCT
cjgl-2651	1572	67	to	to	PART
cjgl-2651	1572	68	invent	invent	VERB
cjgl-2651	1572	69	post	post	ADJ
cjgl-2651	1572	70	-	-	ADJ
cjgl-2651	1572	71	hoc	hoc	ADJ
cjgl-2651	1572	72	rationalizations	rationalization	NOUN
cjgl-2651	1572	73	for	for	ADP
cjgl-2651	1572	74	false	false	ADJ
cjgl-2651	1572	75	or	or	CCONJ
cjgl-2651	1572	76	erroneous	erroneous	ADJ
cjgl-2651	1572	77	return	return	NOUN
cjgl-2651	1572	78	positions	position	NOUN
cjgl-2651	1572	79	.	.	PUNCT
cjgl-2651	1573	1	conversely	conversely	ADV
cjgl-2651	1573	2	,	,	PUNCT
cjgl-2651	1573	3	the	the	DET
cjgl-2651	1573	4	irs	irs	PROPN
cjgl-2651	1573	5	would	would	AUX
cjgl-2651	1573	6	more	more	ADV
cjgl-2651	1573	7	easily	easily	ADV
cjgl-2651	1573	8	be	be	AUX
cjgl-2651	1573	9	able	able	ADJ
cjgl-2651	1573	10	to	to	PART
cjgl-2651	1573	11	detect	detect	VERB
cjgl-2651	1573	12	faulty	faulty	ADJ
cjgl-2651	1573	13	or	or	CCONJ
cjgl-2651	1573	14	suspect	suspect	ADJ
cjgl-2651	1573	15	legal	legal	ADJ
cjgl-2651	1573	16	analyses	analysis	NOUN
cjgl-2651	1573	17	that	that	PRON
cjgl-2651	1573	18	bear	bear	VERB
cjgl-2651	1573	19	further	further	ADJ
cjgl-2651	1573	20	scrutiny	scrutiny	NOUN
cjgl-2651	1573	21	on	on	ADP
cjgl-2651	1573	22	audit	audit	NOUN
cjgl-2651	1573	23	.	.	PUNCT
cjgl-2651	1574	1	308	308	NUM
cjgl-2651	1574	2	i.r.s	i.r.	NOUN
cjgl-2651	1574	3	.	.	PUNCT
cjgl-2651	1575	1	form	form	PROPN
cjgl-2651	1575	2	1040	1040	NUM
cjgl-2651	1575	3	,	,	PUNCT
cjgl-2651	1575	4	schedule	schedule	NOUN
cjgl-2651	1575	5	eic	eic	VERB
cjgl-2651	1575	6	:	:	PUNCT
cjgl-2651	1575	7	earned	earn	VERB
cjgl-2651	1575	8	income	income	NOUN
cjgl-2651	1575	9	credit	credit	NOUN
cjgl-2651	1575	10	(	(	PUNCT
cjgl-2651	1575	11	2009	2009	NUM
cjgl-2651	1575	12	)	)	PUNCT
cjgl-2651	1575	13	.	.	PUNCT
cjgl-2651	1576	1	columbia	columbia	PROPN
cjgl-2651	1576	2	journal	journal	PROPN
cjgl-2651	1576	3	ofgender	ofgender	NOUN
cjgl-2651	1576	4	and	and	CCONJ
cjgl-2651	1576	5	law	law	NOUN
cjgl-2651	1576	6	it	it	PRON
cjgl-2651	1576	7	is	be	AUX
cjgl-2651	1576	8	worth	worth	ADJ
cjgl-2651	1576	9	underscoring	underscore	VERB
cjgl-2651	1576	10	that	that	SCONJ
cjgl-2651	1576	11	the	the	DET
cjgl-2651	1576	12	taxpayer	taxpayer	NOUN
cjgl-2651	1576	13	(	(	PUNCT
cjgl-2651	1576	14	or	or	CCONJ
cjgl-2651	1576	15	,	,	PUNCT
cjgl-2651	1576	16	more	more	ADV
cjgl-2651	1576	17	likely	likely	ADJ
cjgl-2651	1576	18	,	,	PUNCT
cjgl-2651	1576	19	her	her	PRON
cjgl-2651	1576	20	tax	tax	NOUN
cjgl-2651	1576	21	advisor	advisor	NOUN
cjgl-2651	1576	22	)	)	PUNCT
cjgl-2651	1576	23	must	must	AUX
cjgl-2651	1576	24	already	already	ADV
cjgl-2651	1576	25	perform	perform	VERB
cjgl-2651	1576	26	this	this	DET
cjgl-2651	1576	27	legal	legal	ADJ
cjgl-2651	1576	28	analysis	analysis	NOUN
cjgl-2651	1576	29	prior	prior	ADV
cjgl-2651	1576	30	to	to	ADP
cjgl-2651	1576	31	completing	complete	VERB
cjgl-2651	1576	32	and	and	CCONJ
cjgl-2651	1576	33	filing	file	VERB
cjgl-2651	1576	34	the	the	DET
cjgl-2651	1576	35	tax	tax	NOUN
cjgl-2651	1576	36	return	return	NOUN
cjgl-2651	1576	37	.	.	PUNCT
cjgl-2651	1577	1	at	at	ADP
cjgl-2651	1577	2	present	present	ADJ
cjgl-2651	1577	3	,	,	PUNCT
cjgl-2651	1577	4	we	we	PRON
cjgl-2651	1577	5	simply	simply	ADV
cjgl-2651	1577	6	do	do	AUX
cjgl-2651	1577	7	not	not	PART
cjgl-2651	1577	8	require	require	VERB
cjgl-2651	1577	9	the	the	DET
cjgl-2651	1577	10	taxpayer	taxpayer	NOUN
cjgl-2651	1577	11	to	to	PART
cjgl-2651	1577	12	explain	explain	VERB
cjgl-2651	1577	13	on	on	ADP
cjgl-2651	1577	14	her	her	PRON
cjgl-2651	1577	15	return	return	NOUN
cjgl-2651	1577	16	how	how	SCONJ
cjgl-2651	1577	17	that	that	DET
cjgl-2651	1577	18	analysis	analysis	NOUN
cjgl-2651	1577	19	was	be	AUX
cjgl-2651	1577	20	performed	perform	VERB
cjgl-2651	1577	21	.	.	PUNCT
cjgl-2651	1578	1	that	that	SCONJ
cjgl-2651	1578	2	the	the	DET
cjgl-2651	1578	3	attribution	attribution	NOUN
cjgl-2651	1578	4	rules	rule	NOUN
cjgl-2651	1578	5	can	can	AUX
cjgl-2651	1578	6	be	be	AUX
cjgl-2651	1578	7	complex	complex	ADJ
cjgl-2651	1578	8	and	and	CCONJ
cjgl-2651	1578	9	convoluted	convoluted	ADJ
cjgl-2651	1578	10	is	be	AUX
cjgl-2651	1578	11	no	no	PRON
cjgl-2651	1578	12	more	more	ADJ
cjgl-2651	1578	13	of	of	ADP
cjgl-2651	1578	14	a	a	DET
cjgl-2651	1578	15	reason	reason	NOUN
cjgl-2651	1578	16	to	to	PART
cjgl-2651	1578	17	excuse	excuse	VERB
cjgl-2651	1578	18	the	the	DET
cjgl-2651	1578	19	taxpayer	taxpayer	NOUN
cjgl-2651	1578	20	from	from	ADP
cjgl-2651	1578	21	explaining	explain	VERB
cjgl-2651	1578	22	herself	herself	PRON
cjgl-2651	1578	23	than	than	SCONJ
cjgl-2651	1578	24	it	it	PRON
cjgl-2651	1578	25	apparently	apparently	ADV
cjgl-2651	1578	26	is	be	AUX
cjgl-2651	1578	27	for	for	ADP
cjgl-2651	1578	28	excusing	excuse	VERB
cjgl-2651	1578	29	low	low	ADJ
cjgl-2651	1578	30	-	-	PUNCT
cjgl-2651	1578	31	income	income	NOUN
cjgl-2651	1578	32	taxpayers	taxpayer	NOUN
cjgl-2651	1578	33	from	from	ADP
cjgl-2651	1578	34	explaining	explain	VERB
cjgl-2651	1578	35	the	the	DET
cjgl-2651	1578	36	application	application	NOUN
cjgl-2651	1578	37	of	of	ADP
cjgl-2651	1578	38	the	the	DET
cjgl-2651	1578	39	earned	earn	VERB
cjgl-2651	1578	40	income	income	NOUN
cjgl-2651	1578	41	credit	credit	NOUN
cjgl-2651	1578	42	to	to	ADP
cjgl-2651	1578	43	their	their	PRON
cjgl-2651	1578	44	specific	specific	ADJ
cjgl-2651	1578	45	situations	situation	NOUN
cjgl-2651	1578	46	.	.	PUNCT
cjgl-2651	1579	1	if	if	SCONJ
cjgl-2651	1579	2	the	the	DET
cjgl-2651	1579	3	attribution	attribution	NOUN
cjgl-2651	1579	4	rules	rule	NOUN
cjgl-2651	1579	5	are	be	AUX
cjgl-2651	1579	6	too	too	ADV
cjgl-2651	1579	7	complex	complex	ADJ
cjgl-2651	1579	8	for	for	SCONJ
cjgl-2651	1579	9	taxpayers	taxpayer	NOUN
cjgl-2651	1579	10	to	to	PART
cjgl-2651	1579	11	apply	apply	VERB
cjgl-2651	1579	12	,	,	PUNCT
cjgl-2651	1579	13	then	then	ADV
cjgl-2651	1579	14	this	this	PRON
cjgl-2651	1579	15	calls	call	VERB
cjgl-2651	1579	16	for	for	SCONJ
cjgl-2651	1579	17	changes	change	NOUN
cjgl-2651	1579	18	to	to	PART
cjgl-2651	1579	19	be	be	AUX
cjgl-2651	1579	20	made	make	VERB
cjgl-2651	1579	21	to	to	ADP
cjgl-2651	1579	22	the	the	DET
cjgl-2651	1579	23	substantive	substantive	ADJ
cjgl-2651	1579	24	tax	tax	NOUN
cjgl-2651	1579	25	laws	law	NOUN
cjgl-2651	1579	26	and	and	CCONJ
cjgl-2651	1579	27	not	not	PART
cjgl-2651	1579	28	for	for	ADP
cjgl-2651	1579	29	the	the	DET
cjgl-2651	1579	30	creation	creation	NOUN
cjgl-2651	1579	31	of	of	ADP
cjgl-2651	1579	32	disparities	disparity	NOUN
cjgl-2651	1579	33	in	in	ADP
cjgl-2651	1579	34	the	the	DET
cjgl-2651	1579	35	enforcement	enforcement	NOUN
cjgl-2651	1579	36	of	of	ADP
cjgl-2651	1579	37	the	the	DET
cjgl-2651	1579	38	tax	tax	NOUN
cjgl-2651	1579	39	laws	law	NOUN
cjgl-2651	1579	40	.	.	PUNCT
cjgl-2651	1580	1	30	30	NUM
cjgl-2651	1580	2	9	9	NUM
cjgl-2651	1580	3	moreover	moreover	ADV
cjgl-2651	1580	4	,	,	PUNCT
cjgl-2651	1580	5	this	this	DET
cjgl-2651	1580	6	argument	argument	NOUN
cjgl-2651	1580	7	ignores	ignore	VERB
cjgl-2651	1580	8	the	the	DET
cjgl-2651	1580	9	burdens	burden	NOUN
cjgl-2651	1580	10	created	create	VERB
cjgl-2651	1580	11	by	by	ADP
cjgl-2651	1580	12	the	the	DET
cjgl-2651	1580	13	de	de	X
cjgl-2651	1580	14	facto	facto	X
cjgl-2651	1580	15	documentation	documentation	NOUN
cjgl-2651	1580	16	requirement	requirement	NOUN
cjgl-2651	1580	17	in	in	ADP
cjgl-2651	1580	18	§	§	PROPN
cjgl-2651	1580	19	15	15	NUM
cjgl-2651	1580	20	1(e	1(e	NUM
cjgl-2651	1580	21	)	)	PUNCT
cjgl-2651	1580	22	,	,	PUNCT
cjgl-2651	1580	23	which	which	PRON
cjgl-2651	1580	24	can	can	AUX
cjgl-2651	1580	25	entail	entail	VERB
cjgl-2651	1580	26	much	much	ADV
cjgl-2651	1580	27	more	more	ADJ
cjgl-2651	1580	28	than	than	ADP
cjgl-2651	1580	29	simply	simply	ADV
cjgl-2651	1580	30	listing	list	VERB
cjgl-2651	1580	31	a	a	DET
cjgl-2651	1580	32	name	name	NOUN
cjgl-2651	1580	33	,	,	PUNCT
cjgl-2651	1580	34	social	social	ADJ
cjgl-2651	1580	35	security	security	NOUN
cjgl-2651	1580	36	number	number	NOUN
cjgl-2651	1580	37	,	,	PUNCT
cjgl-2651	1580	38	and	and	CCONJ
cjgl-2651	1580	39	relationship	relationship	NOUN
cjgl-2651	1580	40	on	on	ADP
cjgl-2651	1580	41	the	the	DET
cjgl-2651	1580	42	form	form	NOUN
cjgl-2651	1580	43	1040	1040	NUM
cjgl-2651	1580	44	.	.	PUNCT
cjgl-2651	1581	1	in	in	ADP
cjgl-2651	1581	2	fact	fact	NOUN
cjgl-2651	1581	3	,	,	PUNCT
cjgl-2651	1581	4	when	when	SCONJ
cjgl-2651	1581	5	it	it	PRON
cjgl-2651	1581	6	was	be	AUX
cjgl-2651	1581	7	initially	initially	ADV
cjgl-2651	1581	8	enacted	enact	VERB
cjgl-2651	1581	9	,	,	PUNCT
cjgl-2651	1581	10	the	the	DET
cjgl-2651	1581	11	requirement	requirement	NOUN
cjgl-2651	1581	12	to	to	PART
cjgl-2651	1581	13	identify	identify	VERB
cjgl-2651	1581	14	and	and	CCONJ
cjgl-2651	1581	15	document	document	NOUN
cjgl-2651	1581	16	dependents	dependent	NOUN
cjgl-2651	1581	17	gave	give	VERB
cjgl-2651	1581	18	some	some	PRON
cjgl-2651	1581	19	in	in	ADP
cjgl-2651	1581	20	congress	congress	PROPN
cjgl-2651	1581	21	great	great	ADJ
cjgl-2651	1581	22	pause	pause	NOUN
cjgl-2651	1581	23	:	:	PUNCT
cjgl-2651	1581	24	finally	finally	ADV
cjgl-2651	1581	25	,	,	PUNCT
cjgl-2651	1581	26	i	i	PRON
cjgl-2651	1581	27	must	must	AUX
cjgl-2651	1581	28	express	express	VERB
cjgl-2651	1581	29	my	my	PRON
cjgl-2651	1581	30	concern	concern	NOUN
cjgl-2651	1581	31	as	as	ADP
cjgl-2651	1581	32	to	to	ADP
cjgl-2651	1581	33	how	how	SCONJ
cjgl-2651	1581	34	the	the	DET
cjgl-2651	1581	35	authors	author	NOUN
cjgl-2651	1581	36	of	of	ADP
cjgl-2651	1581	37	this	this	DET
cjgl-2651	1581	38	amendment	amendment	NOUN
cjgl-2651	1581	39	propose	propose	VERB
cjgl-2651	1581	40	to	to	PART
cjgl-2651	1581	41	pay	pay	VERB
cjgl-2651	1581	42	for	for	ADP
cjgl-2651	1581	43	partial	partial	ADJ
cjgl-2651	1581	44	restoration	restoration	NOUN
cjgl-2651	1581	45	of	of	ADP
cjgl-2651	1581	46	the	the	DET
cjgl-2651	1581	47	sales	sale	NOUN
cjgl-2651	1581	48	tax	tax	NOUN
cjgl-2651	1582	1	[	[	X
cjgl-2651	1582	2	deduction	deduction	NOUN
cjgl-2651	1582	3	]	]	PUNCT
cjgl-2651	1582	4	.	.	PUNCT
cjgl-2651	1583	1	the	the	DET
cjgl-2651	1583	2	amendment	amendment	NOUN
cjgl-2651	1583	3	would	would	AUX
cjgl-2651	1583	4	require	require	VERB
cjgl-2651	1583	5	that	that	SCONJ
cjgl-2651	1583	6	children	child	NOUN
cjgl-2651	1583	7	age	age	NOUN
cjgl-2651	1583	8	4	4	NUM
cjgl-2651	1583	9	or	or	CCONJ
cjgl-2651	1583	10	older	old	ADJ
cjgl-2651	1583	11	register	register	VERB
cjgl-2651	1583	12	with	with	ADP
cjgl-2651	1583	13	the	the	DET
cjgl-2651	1583	14	social	social	ADJ
cjgl-2651	1583	15	security	security	NOUN
cjgl-2651	1583	16	system	system	NOUN
cjgl-2651	1583	17	and	and	CCONJ
cjgl-2651	1583	18	obtain	obtain	VERB
cjgl-2651	1583	19	a	a	DET
cjgl-2651	1583	20	social	social	ADJ
cjgl-2651	1583	21	security	security	NOUN
cjgl-2651	1583	22	number	number	NOUN
cjgl-2651	1583	23	in	in	ADP
cjgl-2651	1583	24	order	order	NOUN
cjgl-2651	1583	25	for	for	SCONJ
cjgl-2651	1583	26	their	their	PRON
cjgl-2651	1583	27	parents	parent	NOUN
cjgl-2651	1583	28	to	to	PART
cjgl-2651	1583	29	claim	claim	VERB
cjgl-2651	1583	30	a	a	DET
cjgl-2651	1583	31	dependent	dependent	ADJ
cjgl-2651	1583	32	deduction	deduction	NOUN
cjgl-2651	1583	33	for	for	ADP
cjgl-2651	1583	34	them	they	PRON
cjgl-2651	1583	35	.	.	PUNCT
cjgl-2651	1584	1	i	i	PRON
cjgl-2651	1584	2	recognize	recognize	VERB
cjgl-2651	1584	3	that	that	SCONJ
cjgl-2651	1584	4	this	this	DET
cjgl-2651	1584	5	so	so	ADV
cjgl-2651	1584	6	-	-	PUNCT
cjgl-2651	1584	7	called	call	VERB
cjgl-2651	1584	8	"	"	PUNCT
cjgl-2651	1584	9	compliance	compliance	NOUN
cjgl-2651	1584	10	"	"	PUNCT
cjgl-2651	1584	11	measure	measure	NOUN
cjgl-2651	1584	12	will	will	AUX
cjgl-2651	1584	13	deter	deter	VERB
cjgl-2651	1584	14	people	people	NOUN
cjgl-2651	1584	15	from	from	ADP
cjgl-2651	1584	16	claiming	claim	VERB
cjgl-2651	1584	17	dependent	dependent	ADJ
cjgl-2651	1584	18	deductions	deduction	NOUN
cjgl-2651	1584	19	for	for	ADP
cjgl-2651	1584	20	phantom	phantom	ADJ
cjgl-2651	1584	21	children	child	NOUN
cjgl-2651	1584	22	.	.	PUNCT
cjgl-2651	1585	1	however	however	ADV
cjgl-2651	1585	2	,	,	PUNCT
cjgl-2651	1585	3	i	i	PRON
cjgl-2651	1585	4	wonder	wonder	VERB
cjgl-2651	1585	5	if	if	SCONJ
cjgl-2651	1585	6	this	this	PRON
cjgl-2651	1585	7	will	will	AUX
cjgl-2651	1585	8	not	not	PART
cjgl-2651	1585	9	be	be	AUX
cjgl-2651	1585	10	perceived	perceive	VERB
cjgl-2651	1585	11	by	by	ADP
cjgl-2651	1585	12	our	our	PRON
cjgl-2651	1585	13	nation	nation	NOUN
cjgl-2651	1585	14	's	's	PART
cjgl-2651	1585	15	citizens	citizen	NOUN
cjgl-2651	1585	16	as	as	ADP
cjgl-2651	1585	17	just	just	ADV
cjgl-2651	1585	18	one	one	NUM
cjgl-2651	1585	19	309	309	NUM
cjgl-2651	1585	20	cf	cf	NOUN
cjgl-2651	1585	21	dorothy	dorothy	PROPN
cjgl-2651	1585	22	a.	a.	NOUN
cjgl-2651	1585	23	brown	brown	PROPN
cjgl-2651	1585	24	,	,	PUNCT
cjgl-2651	1585	25	race	race	NOUN
cjgl-2651	1585	26	and	and	CCONJ
cjgl-2651	1585	27	class	class	NOUN
cjgl-2651	1585	28	matters	matter	NOUN
cjgl-2651	1585	29	in	in	ADP
cjgl-2651	1585	30	tax	tax	NOUN
cjgl-2651	1585	31	policy	policy	NOUN
cjgl-2651	1585	32	,	,	PUNCT
cjgl-2651	1585	33	107	107	NUM
cjgl-2651	1585	34	colum	colum	NOUN
cjgl-2651	1585	35	.	.	PUNCT
cjgl-2651	1586	1	l.	l.	PROPN
cjgl-2651	1586	2	rev	rev	AUX
cjgl-2651	1586	3	.	.	PROPN
cjgl-2651	1586	4	790	790	NUM
cjgl-2651	1586	5	,	,	PUNCT
cjgl-2651	1586	6	828	828	NUM
cjgl-2651	1586	7	-	-	SYM
cjgl-2651	1586	8	30	30	NUM
cjgl-2651	1586	9	(	(	PUNCT
cjgl-2651	1586	10	2007	2007	NUM
cjgl-2651	1586	11	)	)	PUNCT
cjgl-2651	1586	12	(	(	PUNCT
cjgl-2651	1586	13	asserting	assert	VERB
cjgl-2651	1586	14	that	that	SCONJ
cjgl-2651	1586	15	,	,	PUNCT
cjgl-2651	1586	16	once	once	SCONJ
cjgl-2651	1586	17	it	it	PRON
cjgl-2651	1586	18	is	be	AUX
cjgl-2651	1586	19	understood	understand	VERB
cjgl-2651	1586	20	that	that	SCONJ
cjgl-2651	1586	21	earned	earn	VERB
cjgl-2651	1586	22	income	income	NOUN
cjgl-2651	1586	23	credit	credit	NOUN
cjgl-2651	1586	24	recipients	recipient	NOUN
cjgl-2651	1586	25	are	be	AUX
cjgl-2651	1586	26	white	white	ADJ
cjgl-2651	1586	27	,	,	PUNCT
cjgl-2651	1586	28	the	the	DET
cjgl-2651	1586	29	movement	movement	NOUN
cjgl-2651	1586	30	for	for	ADP
cjgl-2651	1586	31	simplification	simplification	NOUN
cjgl-2651	1586	32	of	of	ADP
cjgl-2651	1586	33	the	the	DET
cjgl-2651	1586	34	earned	earn	VERB
cjgl-2651	1586	35	income	income	NOUN
cjgl-2651	1586	36	credit	credit	NOUN
cjgl-2651	1586	37	will	will	AUX
cjgl-2651	1586	38	take	take	VERB
cjgl-2651	1586	39	hold	hold	NOUN
cjgl-2651	1586	40	)	)	PUNCT
cjgl-2651	1586	41	;	;	PUNCT
cjgl-2651	1586	42	francine	francine	PROPN
cjgl-2651	1586	43	j.	j.	PROPN
cjgl-2651	1586	44	lipman	lipman	PROPN
cjgl-2651	1586	45	,	,	PUNCT
cjgl-2651	1586	46	the	the	DET
cjgl-2651	1586	47	working	work	VERB
cjgl-2651	1586	48	poor	poor	ADJ
cjgl-2651	1586	49	are	be	AUX
cjgl-2651	1586	50	paying	pay	VERB
cjgl-2651	1586	51	for	for	ADP
cjgl-2651	1586	52	government	government	NOUN
cjgl-2651	1586	53	benefits	benefit	NOUN
cjgl-2651	1586	54	:	:	PUNCT
cjgl-2651	1586	55	fixing	fix	VERB
cjgl-2651	1586	56	the	the	DET
cjgl-2651	1586	57	hole	hole	NOUN
cjgl-2651	1586	58	in	in	ADP
cjgl-2651	1586	59	the	the	DET
cjgl-2651	1586	60	anti	anti	ADJ
cjgl-2651	1586	61	-	-	ADJ
cjgl-2651	1586	62	poverty	poverty	ADJ
cjgl-2651	1586	63	purse	purse	NOUN
cjgl-2651	1586	64	,	,	PUNCT
cjgl-2651	1586	65	2003	2003	NUM
cjgl-2651	1586	66	wis	wis	NOUN
cjgl-2651	1586	67	.	.	PUNCT
cjgl-2651	1587	1	l.	l.	PROPN
cjgl-2651	1587	2	rev	rev	AUX
cjgl-2651	1587	3	.	.	PROPN
cjgl-2651	1587	4	461	461	NUM
cjgl-2651	1587	5	,	,	PUNCT
cjgl-2651	1587	6	476	476	NUM
cjgl-2651	1587	7	-	-	SYM
cjgl-2651	1587	8	97	97	NUM
cjgl-2651	1587	9	(	(	PUNCT
cjgl-2651	1587	10	proposing	propose	VERB
cjgl-2651	1587	11	a	a	DET
cjgl-2651	1587	12	variety	variety	NOUN
cjgl-2651	1587	13	of	of	ADP
cjgl-2651	1587	14	solutions	solution	NOUN
cjgl-2651	1587	15	to	to	PART
cjgl-2651	1587	16	address	address	VERB
cjgl-2651	1587	17	the	the	DET
cjgl-2651	1587	18	complexity	complexity	NOUN
cjgl-2651	1587	19	of	of	ADP
cjgl-2651	1587	20	the	the	DET
cjgl-2651	1587	21	earned	earn	VERB
cjgl-2651	1587	22	income	income	NOUN
cjgl-2651	1587	23	credit	credit	NOUN
cjgl-2651	1587	24	)	)	PUNCT
cjgl-2651	1587	25	.	.	PUNCT
cjgl-2651	1588	1	22.2	22.2	NUM
cjgl-2651	1588	2	columbia	columbia	PROPN
cjgl-2651	1588	3	journal	journal	NOUN
cjgl-2651	1588	4	of	of	ADP
cjgl-2651	1588	5	gender	gender	NOUN
cjgl-2651	1588	6	and	and	CCONJ
cjgl-2651	1588	7	law	law	NOUN
cjgl-2651	1588	8	427	427	NUM
cjgl-2651	1588	9	more	more	ADJ
cjgl-2651	1588	10	step	step	NOUN
cjgl-2651	1588	11	in	in	ADP
cjgl-2651	1588	12	the	the	DET
cjgl-2651	1588	13	direction	direction	NOUN
cjgl-2651	1588	14	of	of	ADP
cjgl-2651	1588	15	big	big	ADJ
cjgl-2651	1588	16	brother	brother	NOUN
cjgl-2651	1588	17	government	government	NOUN
cjgl-2651	1588	18	from	from	ADP
cjgl-2651	1588	19	washington	washington	PROPN
cjgl-2651	1588	20	.	.	PUNCT
cjgl-2651	1589	1	registering	register	VERB
cjgl-2651	1589	2	with	with	ADP
cjgl-2651	1589	3	social	social	ADJ
cjgl-2651	1589	4	security	security	NOUN
cjgl-2651	1589	5	has	have	AUX
cjgl-2651	1589	6	always	always	ADV
cjgl-2651	1589	7	been	be	AUX
cjgl-2651	1589	8	a	a	DET
cjgl-2651	1589	9	right	right	NOUN
cjgl-2651	1589	10	of	of	ADP
cjgl-2651	1589	11	passage	passage	NOUN
cjgl-2651	1589	12	for	for	ADP
cjgl-2651	1589	13	young	young	ADJ
cjgl-2651	1589	14	people	people	NOUN
cjgl-2651	1589	15	entering	enter	VERB
cjgl-2651	1589	16	the	the	DET
cjgl-2651	1589	17	work	work	NOUN
cjgl-2651	1589	18	force	force	NOUN
cjgl-2651	1589	19	for	for	ADP
cjgl-2651	1589	20	the	the	DET
cjgl-2651	1589	21	first	first	ADJ
cjgl-2651	1589	22	time	time	NOUN
cjgl-2651	1589	23	.	.	PUNCT
cjgl-2651	1590	1	receipt	receipt	NOUN
cjgl-2651	1590	2	of	of	ADP
cjgl-2651	1590	3	the	the	DET
cjgl-2651	1590	4	card	card	NOUN
cjgl-2651	1590	5	has	have	AUX
cjgl-2651	1590	6	always	always	ADV
cjgl-2651	1590	7	meant	mean	VERB
cjgl-2651	1590	8	that	that	SCONJ
cjgl-2651	1590	9	a	a	DET
cjgl-2651	1590	10	citizen	citizen	NOUN
cjgl-2651	1590	11	has	have	AUX
cjgl-2651	1590	12	joined	join	VERB
cjgl-2651	1590	13	the	the	DET
cjgl-2651	1590	14	social	social	ADJ
cjgl-2651	1590	15	insurance	insurance	NOUN
cjgl-2651	1590	16	program	program	NOUN
cjgl-2651	1590	17	and	and	CCONJ
cjgl-2651	1590	18	has	have	AUX
cjgl-2651	1590	19	become	become	VERB
cjgl-2651	1590	20	a	a	DET
cjgl-2651	1590	21	contributor	contributor	NOUN
cjgl-2651	1590	22	to	to	ADP
cjgl-2651	1590	23	that	that	DET
cjgl-2651	1590	24	system	system	NOUN
cjgl-2651	1590	25	,	,	PUNCT
cjgl-2651	1590	26	and	and	CCONJ
cjgl-2651	1590	27	an	an	DET
cjgl-2651	1590	28	ultimate	ultimate	ADJ
cjgl-2651	1590	29	beneficiary	beneficiary	NOUN
cjgl-2651	1590	30	of	of	ADP
cjgl-2651	1590	31	that	that	DET
cjgl-2651	1590	32	system	system	NOUN
cjgl-2651	1590	33	.	.	PUNCT
cjgl-2651	1591	1	today	today	NOUN
cjgl-2651	1591	2	,	,	PUNCT
cjgl-2651	1591	3	when	when	SCONJ
cjgl-2651	1591	4	the	the	DET
cjgl-2651	1591	5	promise	promise	NOUN
cjgl-2651	1591	6	of	of	ADP
cjgl-2651	1591	7	a	a	DET
cjgl-2651	1591	8	social	social	ADJ
cjgl-2651	1591	9	security	security	NOUN
cjgl-2651	1591	10	is	be	AUX
cjgl-2651	1591	11	severely	severely	ADV
cjgl-2651	1591	12	in	in	ADP
cjgl-2651	1591	13	doubt	doubt	NOUN
cjgl-2651	1591	14	for	for	ADP
cjgl-2651	1591	15	many	many	ADJ
cjgl-2651	1591	16	of	of	ADP
cjgl-2651	1591	17	today	today	NOUN
cjgl-2651	1591	18	's	's	PART
cjgl-2651	1591	19	young	young	ADJ
cjgl-2651	1591	20	workers	worker	NOUN
cjgl-2651	1591	21	,	,	PUNCT
cjgl-2651	1591	22	it	it	PRON
cjgl-2651	1591	23	seems	seem	VERB
cjgl-2651	1591	24	ironic	ironic	ADJ
cjgl-2651	1591	25	to	to	PART
cjgl-2651	1591	26	require	require	VERB
cjgl-2651	1591	27	infants	infant	NOUN
cjgl-2651	1591	28	to	to	PART
cjgl-2651	1591	29	sign	sign	VERB
cjgl-2651	1591	30	up	up	ADP
cjgl-2651	1591	31	to	to	PART
cjgl-2651	1591	32	help	help	VERB
cjgl-2651	1591	33	the	the	DET
cjgl-2651	1591	34	irs	irs	PROPN
cjgl-2651	1591	35	enforce	enforce	VERB
cjgl-2651	1591	36	the	the	DET
cjgl-2651	1591	37	tax	tax	NOUN
cjgl-2651	1591	38	laws	law	NOUN
cjgl-2651	1591	39	.	.	PUNCT
cjgl-2651	1592	1	yet	yet	ADV
cjgl-2651	1592	2	by	by	ADP
cjgl-2651	1592	3	the	the	DET
cjgl-2651	1592	4	action	action	NOUN
cjgl-2651	1592	5	we	we	PRON
cjgl-2651	1592	6	take	take	VERB
cjgl-2651	1592	7	today	today	NOUN
cjgl-2651	1592	8	if	if	SCONJ
cjgl-2651	1592	9	we	we	PRON
cjgl-2651	1592	10	adopt	adopt	VERB
cjgl-2651	1592	11	this	this	DET
cjgl-2651	1592	12	amendment	amendment	NOUN
cjgl-2651	1592	13	,	,	PUNCT
cjgl-2651	1592	14	a	a	DET
cjgl-2651	1592	15	social	social	ADJ
cjgl-2651	1592	16	security	security	NOUN
cjgl-2651	1592	17	card	card	NOUN
cjgl-2651	1592	18	is	be	AUX
cjgl-2651	1592	19	being	be	AUX
cjgl-2651	1592	20	transformed	transform	VERB
cjgl-2651	1592	21	into	into	ADP
cjgl-2651	1592	22	a	a	DET
cjgl-2651	1592	23	fornof	fornof	ADJ
cjgl-2651	1592	24	national	national	ADJ
cjgl-2651	1592	25	identity	identity	NOUN
cjgl-2651	1592	26	card	card	NOUN
cjgl-2651	1592	27	.	.	PUNCT
cjgl-2651	1593	1	in	in	ADP
cjgl-2651	1593	2	the	the	DET
cjgl-2651	1593	3	past	past	NOUN
cjgl-2651	1593	4	,	,	PUNCT
cjgl-2651	1593	5	there	there	PRON
cjgl-2651	1593	6	has	have	AUX
cjgl-2651	1593	7	been	be	AUX
cjgl-2651	1593	8	a	a	DET
cjgl-2651	1593	9	heated	heated	ADJ
cjgl-2651	1593	10	debate	debate	NOUN
cjgl-2651	1593	11	as	as	ADP
cjgl-2651	1593	12	to	to	ADP
cjgl-2651	1593	13	whether	whether	SCONJ
cjgl-2651	1593	14	it	it	PRON
cjgl-2651	1593	15	would	would	AUX
cjgl-2651	1593	16	infringe	infringe	VERB
cjgl-2651	1593	17	individual	individual	ADJ
cjgl-2651	1593	18	liberties	liberty	NOUN
cjgl-2651	1593	19	and	and	CCONJ
cjgl-2651	1593	20	the	the	DET
cjgl-2651	1593	21	right	right	NOUN
cjgl-2651	1593	22	to	to	ADP
cjgl-2651	1593	23	privacy	privacy	NOUN
cjgl-2651	1593	24	to	to	PART
cjgl-2651	1593	25	institute	institute	VERB
cjgl-2651	1593	26	a	a	DET
cjgl-2651	1593	27	national	national	ADJ
cjgl-2651	1593	28	identity	identity	NOUN
cjgl-2651	1593	29	card	card	NOUN
cjgl-2651	1593	30	.	.	PUNCT
cjgl-2651	1594	1	often	often	ADV
cjgl-2651	1594	2	the	the	DET
cjgl-2651	1594	3	debate	debate	NOUN
cjgl-2651	1594	4	has	have	AUX
cjgl-2651	1594	5	centered	center	VERB
cjgl-2651	1594	6	around	around	ADP
cjgl-2651	1594	7	the	the	DET
cjgl-2651	1594	8	problem	problem	NOUN
cjgl-2651	1594	9	of	of	ADP
cjgl-2651	1594	10	illegal	illegal	ADJ
cjgl-2651	1594	11	aliens	alien	NOUN
cjgl-2651	1594	12	in	in	ADP
cjgl-2651	1594	13	the	the	DET
cjgl-2651	1594	14	work	work	NOUN
cjgl-2651	1594	15	force	force	NOUN
cjgl-2651	1594	16	.	.	PUNCT
cjgl-2651	1595	1	so	so	ADV
cjgl-2651	1595	2	far	far	ADV
cjgl-2651	1595	3	,	,	PUNCT
cjgl-2651	1595	4	we	we	PRON
cjgl-2651	1595	5	have	have	AUX
cjgl-2651	1595	6	rejected	reject	VERB
cjgl-2651	1595	7	the	the	DET
cjgl-2651	1595	8	idea	idea	NOUN
cjgl-2651	1595	9	of	of	ADP
cjgl-2651	1595	10	instituting	institute	VERB
cjgl-2651	1595	11	such	such	DET
cjgl-2651	1595	12	an	an	DET
cjgl-2651	1595	13	identification	identification	NOUN
cjgl-2651	1595	14	system	system	NOUN
cjgl-2651	1595	15	.	.	PUNCT
cjgl-2651	1596	1	310	310	NUM
cjgl-2651	1596	2	this	this	DET
cjgl-2651	1596	3	sea	sea	NOUN
cjgl-2651	1596	4	change	change	NOUN
cjgl-2651	1596	5	in	in	ADP
cjgl-2651	1596	6	the	the	DET
cjgl-2651	1596	7	approach	approach	NOUN
cjgl-2651	1596	8	to	to	ADP
cjgl-2651	1596	9	obtaining	obtain	VERB
cjgl-2651	1596	10	social	social	ADJ
cjgl-2651	1596	11	security	security	NOUN
cjgl-2651	1596	12	numbers	number	NOUN
cjgl-2651	1596	13	also	also	ADV
cjgl-2651	1596	14	created	create	VERB
cjgl-2651	1596	15	a	a	DET
cjgl-2651	1596	16	significant	significant	ADJ
cjgl-2651	1596	17	burden	burden	NOUN
cjgl-2651	1596	18	for	for	ADP
cjgl-2651	1596	19	parents	parent	NOUN
cjgl-2651	1596	20	.	.	PUNCT
cjgl-2651	1597	1	to	to	PART
cjgl-2651	1597	2	obtain	obtain	VERB
cjgl-2651	1597	3	a	a	DET
cjgl-2651	1597	4	social	social	ADJ
cjgl-2651	1597	5	security	security	NOUN
cjgl-2651	1597	6	number	number	NOUN
cjgl-2651	1597	7	for	for	ADP
cjgl-2651	1597	8	a	a	DET
cjgl-2651	1597	9	child	child	NOUN
cjgl-2651	1597	10	,	,	PUNCT
cjgl-2651	1597	11	parents	parent	NOUN
cjgl-2651	1597	12	must	must	AUX
cjgl-2651	1597	13	compile	compile	VERB
cjgl-2651	1597	14	documents	document	NOUN
cjgl-2651	1597	15	establishing	establish	VERB
cjgl-2651	1597	16	their	their	PRON
cjgl-2651	1597	17	child	child	NOUN
cjgl-2651	1597	18	's	's	PART
cjgl-2651	1597	19	u.s	u.s	PROPN
cjgl-2651	1597	20	.	.	PROPN
cjgl-2651	1597	21	citizenship	citizenship	NOUN
cjgl-2651	1597	22	,	,	PUNCT
cjgl-2651	1597	23	age	age	NOUN
cjgl-2651	1597	24	,	,	PUNCT
cjgl-2651	1597	25	and	and	CCONJ
cjgl-2651	1597	26	identity	identity	NOUN
cjgl-2651	1597	27	as	as	ADV
cjgl-2651	1597	28	well	well	ADV
cjgl-2651	1597	29	as	as	ADP
cjgl-2651	1597	30	documents	document	NOUN
cjgl-2651	1597	31	proving	prove	VERB
cjgl-2651	1597	32	their	their	PRON
cjgl-2651	1597	33	own	own	ADJ
cjgl-2651	1597	34	citizenship	citizenship	NOUN
cjgl-2651	1597	35	.	.	PUNCT
cjgl-2651	1598	1	311	311	NUM
cjgl-2651	1598	2	310	310	NUM
cjgl-2651	1598	3	132	132	NUM
cjgl-2651	1598	4	cong	cong	NOUN
cjgl-2651	1598	5	.	.	PUNCT
cjgl-2651	1599	1	rec	rec	PROPN
cjgl-2651	1599	2	.	.	PUNCT
cjgl-2651	1599	3	s7892	s7892	PROPN
cjgl-2651	1599	4	-	-	PUNCT
cjgl-2651	1599	5	02	02	NUM
cjgl-2651	1599	6	(	(	PUNCT
cjgl-2651	1599	7	daily	daily	PROPN
cjgl-2651	1599	8	ed	ed	NOUN
cjgl-2651	1599	9	.	.	PUNCT
cjgl-2651	1600	1	june	june	PROPN
cjgl-2651	1600	2	19	19	NUM
cjgl-2651	1600	3	,	,	PUNCT
cjgl-2651	1600	4	1986	1986	NUM
cjgl-2651	1600	5	)	)	PUNCT
cjgl-2651	1600	6	(	(	PUNCT
cjgl-2651	1600	7	remarks	remark	NOUN
cjgl-2651	1600	8	of	of	ADP
cjgl-2651	1600	9	sen	sen	PROPN
cjgl-2651	1600	10	.	.	PROPN
cjgl-2651	1600	11	durenberger	durenberger	PROPN
cjgl-2651	1600	12	)	)	PUNCT
cjgl-2651	1600	13	.	.	PUNCT
cjgl-2651	1601	1	311	311	NUM
cjgl-2651	1601	2	the	the	DET
cjgl-2651	1601	3	process	process	NOUN
cjgl-2651	1601	4	for	for	ADP
cjgl-2651	1601	5	obtaining	obtain	VERB
cjgl-2651	1601	6	an	an	DET
cjgl-2651	1601	7	original	original	ADJ
cjgl-2651	1601	8	social	social	ADJ
cjgl-2651	1601	9	security	security	NOUN
cjgl-2651	1601	10	card	card	NOUN
cjgl-2651	1601	11	is	be	AUX
cjgl-2651	1601	12	described	describe	VERB
cjgl-2651	1601	13	on	on	ADP
cjgl-2651	1601	14	the	the	DET
cjgl-2651	1601	15	social	social	ADJ
cjgl-2651	1601	16	security	security	NOUN
cjgl-2651	1601	17	administration	administration	PROPN
cjgl-2651	1601	18	web	web	NOUN
cjgl-2651	1601	19	site	site	NOUN
cjgl-2651	1601	20	.	.	PUNCT
cjgl-2651	1602	1	see	see	VERB
cjgl-2651	1602	2	request	request	NOUN
cjgl-2651	1602	3	a	a	DET
cjgl-2651	1602	4	social	social	ADJ
cjgl-2651	1602	5	security	security	NOUN
cjgl-2651	1602	6	numberfor	numberfor	ADP
cjgl-2651	1602	7	a	a	DET
cjgl-2651	1602	8	baby	baby	NOUN
cjgl-2651	1602	9	,	,	PUNCT
cjgl-2651	1602	10	soc	soc	NOUN
cjgl-2651	1602	11	.	.	PUNCT
cjgl-2651	1603	1	sec	sec	PROPN
cjgl-2651	1603	2	.	.	PROPN
cjgl-2651	1603	3	admin	admin	PROPN
cjgl-2651	1603	4	.	.	PROPN
cjgl-2651	1603	5	,	,	PUNCT
cjgl-2651	1603	6	http://ssa-custhelp.ssa.gov/app/answcrs/	http://ssa-custhelp.ssa.gov/app/answcrs/	NUM
cjgl-2651	1603	7	detail	detail	NOUN
cjgl-2651	1603	8	/	/	SYM
cjgl-2651	1603	9	a	a	DET
cjgl-2651	1603	10	id/237	id/237	ADJ
cjgl-2651	1603	11	(	(	PUNCT
cjgl-2651	1603	12	last	last	ADJ
cjgl-2651	1603	13	visited	visit	VERB
cjgl-2651	1603	14	sept	sept	PROPN
cjgl-2651	1603	15	.	.	PROPN
cjgl-2651	1603	16	30	30	NUM
cjgl-2651	1603	17	,	,	PUNCT
cjgl-2651	1603	18	2011	2011	NUM
cjgl-2651	1603	19	)	)	PUNCT
cjgl-2651	1603	20	.	.	PUNCT
cjgl-2651	1604	1	from	from	ADP
cjgl-2651	1604	2	there	there	ADV
cjgl-2651	1604	3	,	,	PUNCT
cjgl-2651	1604	4	one	one	PRON
cjgl-2651	1604	5	can	can	AUX
cjgl-2651	1604	6	link	link	VERB
cjgl-2651	1604	7	to	to	ADP
cjgl-2651	1604	8	a	a	DET
cjgl-2651	1604	9	description	description	NOUN
cjgl-2651	1604	10	of	of	ADP
cjgl-2651	1604	11	acceptable	acceptable	ADJ
cjgl-2651	1604	12	forms	form	NOUN
cjgl-2651	1604	13	ofdocumentation	ofdocumentation	NOUN
cjgl-2651	1604	14	that	that	PRON
cjgl-2651	1604	15	will	will	AUX
cjgl-2651	1604	16	satisfy	satisfy	VERB
cjgl-2651	1604	17	each	each	PRON
cjgl-2651	1604	18	of	of	ADP
cjgl-2651	1604	19	these	these	DET
cjgl-2651	1604	20	requirements	requirement	NOUN
cjgl-2651	1604	21	.	.	PUNCT
cjgl-2651	1605	1	the	the	DET
cjgl-2651	1605	2	social	social	ADJ
cjgl-2651	1605	3	security	security	NOUN
cjgl-2651	1605	4	administration	administration	NOUN
cjgl-2651	1605	5	warns	warn	VERB
cjgl-2651	1605	6	on	on	ADP
cjgl-2651	1605	7	this	this	DET
cjgl-2651	1605	8	web	web	NOUN
cjgl-2651	1605	9	page	page	NOUN
cjgl-2651	1605	10	that	that	PRON
cjgl-2651	1605	11	it	it	PRON
cjgl-2651	1605	12	takes	take	VERB
cjgl-2651	1605	13	up	up	ADP
cjgl-2651	1605	14	to	to	PART
cjgl-2651	1605	15	twelve	twelve	NUM
cjgl-2651	1605	16	weeks	week	NOUN
cjgl-2651	1605	17	longer	long	ADV
cjgl-2651	1605	18	to	to	PART
cjgl-2651	1605	19	request	request	VERB
cjgl-2651	1605	20	a	a	DET
cjgl-2651	1605	21	card	card	NOUN
cjgl-2651	1605	22	after	after	ADP
cjgl-2651	1605	23	a	a	DET
cjgl-2651	1605	24	child	child	NOUN
cjgl-2651	1605	25	's	's	PART
cjgl-2651	1605	26	birth	birth	NOUN
cjgl-2651	1605	27	than	than	SCONJ
cjgl-2651	1605	28	it	it	PRON
cjgl-2651	1605	29	does	do	AUX
cjgl-2651	1605	30	to	to	PART
cjgl-2651	1605	31	apply	apply	VERB
cjgl-2651	1605	32	through	through	ADP
cjgl-2651	1605	33	the	the	DET
cjgl-2651	1605	34	enumeration	enumeration	NOUN
cjgl-2651	1605	35	at	at	ADP
cjgl-2651	1605	36	birth	birth	NOUN
cjgl-2651	1605	37	program	program	NOUN
cjgl-2651	1605	38	discussed	discuss	VERB
cjgl-2651	1605	39	in	in	ADP
cjgl-2651	1605	40	the	the	DET
cjgl-2651	1605	41	text	text	NOUN
cjgl-2651	1605	42	immediately	immediately	ADV
cjgl-2651	1605	43	below	below	ADV
cjgl-2651	1605	44	.	.	PUNCT
cjgl-2651	1606	1	i	i	PRON
cjgl-2651	1606	2	d.	d.	PROPN
cjgl-2651	1606	3	columbia	columbia	PROPN
cjgl-2651	1606	4	journal	journal	PROPN
cjgl-2651	1606	5	of	of	ADP
cjgl-2651	1606	6	gender	gender	NOUN
cjgl-2651	1606	7	and	and	CCONJ
cjgl-2651	1606	8	law	law	NOUN
cjgl-2651	1606	9	these	these	DET
cjgl-2651	1606	10	documents	document	NOUN
cjgl-2651	1606	11	and	and	CCONJ
cjgl-2651	1606	12	the	the	DET
cjgl-2651	1606	13	appropriate	appropriate	ADJ
cjgl-2651	1606	14	social	social	ADJ
cjgl-2651	1606	15	security	security	NOUN
cjgl-2651	1606	16	administration	administration	NOUN
cjgl-2651	1606	17	(	(	PUNCT
cjgl-2651	1606	18	ssa	ssa	NOUN
cjgl-2651	1606	19	)	)	PUNCT
cjgl-2651	1606	20	form	form	NOUN
cjgl-2651	1606	21	must	must	AUX
cjgl-2651	1606	22	either	either	CCONJ
cjgl-2651	1606	23	be	be	AUX
cjgl-2651	1606	24	mailed	mail	VERB
cjgl-2651	1606	25	or	or	CCONJ
cjgl-2651	1606	26	personally	personally	ADV
cjgl-2651	1606	27	brought	bring	VERB
cjgl-2651	1606	28	to	to	ADP
cjgl-2651	1606	29	the	the	DET
cjgl-2651	1606	30	local	local	ADJ
cjgl-2651	1606	31	ssa	ssa	NOUN
cjgl-2651	1606	32	office	office	NOUN
cjgl-2651	1606	33	for	for	ADP
cjgl-2651	1606	34	processing	processing	NOUN
cjgl-2651	1606	35	.	.	PUNCT
cjgl-2651	1607	1	in	in	ADP
cjgl-2651	1607	2	1990	1990	NUM
cjgl-2651	1607	3	,	,	PUNCT
cjgl-2651	1607	4	at	at	ADP
cjgl-2651	1607	5	least	least	ADJ
cjgl-2651	1607	6	in	in	ADP
cjgl-2651	1607	7	part	part	NOUN
cjgl-2651	1607	8	in	in	ADP
cjgl-2651	1607	9	response	response	NOUN
cjgl-2651	1607	10	to	to	ADP
cjgl-2651	1607	11	increased	increase	VERB
cjgl-2651	1607	12	demand	demand	NOUN
cjgl-2651	1607	13	for	for	ADP
cjgl-2651	1607	14	social	social	ADJ
cjgl-2651	1607	15	security	security	NOUN
cjgl-2651	1607	16	numbers	number	NOUN
cjgl-2651	1607	17	following	follow	VERB
cjgl-2651	1607	18	the	the	DET
cjgl-2651	1607	19	enactment	enactment	NOUN
cjgl-2651	1607	20	of	of	ADP
cjgl-2651	1607	21	the	the	DET
cjgl-2651	1607	22	predecessor	predecessor	NOUN
cjgl-2651	1607	23	of	of	ADP
cjgl-2651	1607	24	§	§	PROPN
cjgl-2651	1607	25	151	151	NUM
cjgl-2651	1607	26	(	(	PUNCT
cjgl-2651	1607	27	e	e	NOUN
cjgl-2651	1607	28	)	)	PUNCT
cjgl-2651	1607	29	,	,	PUNCT
cjgl-2651	1607	30	the	the	DET
cjgl-2651	1607	31	ssa	ssa	NOUN
cjgl-2651	1607	32	established	establish	VERB
cjgl-2651	1607	33	its	its	PRON
cjgl-2651	1607	34	enumeration	enumeration	NOUN
cjgl-2651	1607	35	at	at	ADP
cjgl-2651	1607	36	birth	birth	NOUN
cjgl-2651	1607	37	program	program	NOUN
cjgl-2651	1607	38	,	,	PUNCT
cjgl-2651	1607	39	which	which	PRON
cjgl-2651	1607	40	permits	permit	VERB
cjgl-2651	1607	41	parents	parent	NOUN
cjgl-2651	1607	42	to	to	PART
cjgl-2651	1607	43	request	request	VERB
cjgl-2651	1607	44	a	a	DET
cjgl-2651	1607	45	social	social	ADJ
cjgl-2651	1607	46	security	security	NOUN
cjgl-2651	1607	47	number	number	NOUN
cjgl-2651	1607	48	at	at	ADP
cjgl-2651	1607	49	the	the	DET
cjgl-2651	1607	50	time	time	NOUN
cjgl-2651	1607	51	of	of	ADP
cjgl-2651	1607	52	a	a	DET
cjgl-2651	1607	53	child	child	NOUN
cjgl-2651	1607	54	's	's	PART
cjgl-2651	1607	55	birth	birth	NOUN
cjgl-2651	1607	56	.	.	PUNCT
cjgl-2651	1608	1	312	312	NUM
cjgl-2651	1608	2	to	to	PART
cjgl-2651	1608	3	administer	administer	VERB
cjgl-2651	1608	4	this	this	DET
cjgl-2651	1608	5	program	program	NOUN
cjgl-2651	1608	6	,	,	PUNCT
cjgl-2651	1608	7	the	the	DET
cjgl-2651	1608	8	ssa	ssa	NOUN
cjgl-2651	1608	9	must	must	AUX
cjgl-2651	1608	10	contract	contract	VERB
cjgl-2651	1608	11	with	with	ADP
cjgl-2651	1608	12	the	the	DET
cjgl-2651	1608	13	relevant	relevant	ADJ
cjgl-2651	1608	14	vital	vital	ADJ
cjgl-2651	1608	15	statistics	statistic	NOUN
cjgl-2651	1608	16	agency	agency	NOUN
cjgl-2651	1608	17	in	in	ADP
cjgl-2651	1608	18	each	each	DET
cjgl-2651	1608	19	state	state	NOUN
cjgl-2651	1608	20	,	,	PUNCT
cjgl-2651	1608	21	the	the	DET
cjgl-2651	1608	22	district	district	NOUN
cjgl-2651	1608	23	of	of	ADP
cjgl-2651	1608	24	columbia	columbia	PROPN
cjgl-2651	1608	25	,	,	PUNCT
cjgl-2651	1608	26	and	and	CCONJ
cjgl-2651	1608	27	new	new	PROPN
cjgl-2651	1608	28	york	york	PROPN
cjgl-2651	1608	29	city	city	NOUN
cjgl-2651	1608	30	so	so	SCONJ
cjgl-2651	1608	31	that	that	SCONJ
cjgl-2651	1608	32	the	the	DET
cjgl-2651	1608	33	agency	agency	NOUN
cjgl-2651	1608	34	can	can	AUX
cjgl-2651	1608	35	transmit	transmit	VERB
cjgl-2651	1608	36	the	the	DET
cjgl-2651	1608	37	required	require	VERB
cjgl-2651	1608	38	information	information	NOUN
cjgl-2651	1608	39	to	to	ADP
cjgl-2651	1608	40	ssa	ssa	PROPN
cjgl-2651	1608	41	and	and	CCONJ
cjgl-2651	1608	42	ssa	ssa	PROPN
cjgl-2651	1608	43	can	can	AUX
cjgl-2651	1608	44	,	,	PUNCT
cjgl-2651	1608	45	in	in	ADP
cjgl-2651	1608	46	turn	turn	NOUN
cjgl-2651	1608	47	,	,	PUNCT
cjgl-2651	1608	48	issue	issue	VERB
cjgl-2651	1608	49	a	a	DET
cjgl-2651	1608	50	social	social	ADJ
cjgl-2651	1608	51	security	security	NOUN
cjgl-2651	1608	52	number	number	NOUN
cjgl-2651	1608	53	to	to	ADP
cjgl-2651	1608	54	the	the	DET
cjgl-2651	1608	55	child	child	NOUN
cjgl-2651	1608	56	and	and	CCONJ
cjgl-2651	1608	57	furnish	furnish	VERB
cjgl-2651	1608	58	it	it	PRON
cjgl-2651	1608	59	to	to	ADP
cjgl-2651	1608	60	the	the	DET
cjgl-2651	1608	61	child	child	NOUN
cjgl-2651	1608	62	's	's	PART
cjgl-2651	1608	63	parents	parent	NOUN
cjgl-2651	1608	64	.	.	PUNCT
cjgl-2651	1609	1	313	313	NUM
cjgl-2651	1609	2	ssa	ssa	NOUN
cjgl-2651	1609	3	has	have	AUX
cjgl-2651	1609	4	estimated	estimate	VERB
cjgl-2651	1609	5	that	that	SCONJ
cjgl-2651	1609	6	only	only	ADV
cjgl-2651	1609	7	about	about	ADV
cjgl-2651	1609	8	75	75	NUM
cjgl-2651	1609	9	%	%	NOUN
cjgl-2651	1609	10	of	of	ADP
cjgl-2651	1609	11	newborns	newborn	NOUN
cjgl-2651	1609	12	receive	receive	VERB
cjgl-2651	1609	13	their	their	PRON
cjgl-2651	1609	14	social	social	ADJ
cjgl-2651	1609	15	security	security	NOUN
cjgl-2651	1609	16	numbers	number	NOUN
cjgl-2651	1609	17	through	through	ADP
cjgl-2651	1609	18	its	its	PRON
cjgl-2651	1609	19	enumeration	enumeration	NOUN
cjgl-2651	1609	20	at	at	ADP
cjgl-2651	1609	21	birth	birth	NOUN
cjgl-2651	1609	22	program.3	program.3	NOUN
cjgl-2651	1609	23	14	14	NUM
cjgl-2651	1609	24	keep	keep	NOUN
cjgl-2651	1609	25	in	in	ADP
cjgl-2651	1609	26	mind	mind	NOUN
cjgl-2651	1609	27	that	that	SCONJ
cjgl-2651	1609	28	the	the	DET
cjgl-2651	1609	29	burden	burden	NOUN
cjgl-2651	1609	30	§	§	PROPN
cjgl-2651	1609	31	151(e	151(e	PROPN
cjgl-2651	1609	32	)	)	PUNCT
cjgl-2651	1609	33	imposes	impose	VERB
cjgl-2651	1609	34	on	on	ADP
cjgl-2651	1609	35	parents	parent	NOUN
cjgl-2651	1609	36	and	and	CCONJ
cjgl-2651	1609	37	ssa	ssa	NOUN
cjgl-2651	1609	38	is	be	AUX
cjgl-2651	1609	39	entirely	entirely	ADV
cjgl-2651	1609	40	related	relate	VERB
cjgl-2651	1609	41	to	to	ADP
cjgl-2651	1609	42	tax	tax	NOUN
cjgl-2651	1609	43	compliance	compliance	NOUN
cjgl-2651	1609	44	-	-	PUNCT
cjgl-2651	1609	45	unlike	unlike	ADP
cjgl-2651	1609	46	the	the	DET
cjgl-2651	1609	47	attribution	attribution	NOUN
cjgl-2651	1609	48	rules	rule	NOUN
cjgl-2651	1609	49	,	,	PUNCT
cjgl-2651	1609	50	which	which	PRON
cjgl-2651	1609	51	are	be	AUX
cjgl-2651	1609	52	part	part	NOUN
cjgl-2651	1609	53	of	of	ADP
cjgl-2651	1609	54	the	the	DET
cjgl-2651	1609	55	substantive	substantive	ADJ
cjgl-2651	1609	56	tax	tax	NOUN
cjgl-2651	1609	57	laws	law	NOUN
cjgl-2651	1609	58	.	.	PUNCT
cjgl-2651	1610	1	in	in	ADP
cjgl-2651	1610	2	keeping	keep	VERB
cjgl-2651	1610	3	with	with	ADP
cjgl-2651	1610	4	this	this	DET
cjgl-2651	1610	5	move	move	NOUN
cjgl-2651	1610	6	toward	toward	ADP
cjgl-2651	1610	7	a	a	DET
cjgl-2651	1610	8	uniform	uniform	ADJ
cjgl-2651	1610	9	baseline	baseline	NOUN
cjgl-2651	1610	10	of	of	ADP
cjgl-2651	1610	11	reporting	reporting	NOUN
cjgl-2651	1610	12	,	,	PUNCT
cjgl-2651	1610	13	congress	congress	PROPN
cjgl-2651	1610	14	should	should	AUX
cjgl-2651	1610	15	take	take	VERB
cjgl-2651	1610	16	steps	step	NOUN
cjgl-2651	1610	17	to	to	PART
cjgl-2651	1610	18	address	address	VERB
cjgl-2651	1610	19	the	the	DET
cjgl-2651	1610	20	hodgepodge	hodgepodge	NOUN
cjgl-2651	1610	21	of	of	ADP
cjgl-2651	1610	22	explicit	explicit	ADJ
cjgl-2651	1610	23	,	,	PUNCT
cjgl-2651	1610	24	de	de	X
cjgl-2651	1610	25	facto	facto	X
cjgl-2651	1610	26	,	,	PUNCT
cjgl-2651	1610	27	and	and	CCONJ
cjgl-2651	1610	28	duplicative	duplicative	ADJ
cjgl-2651	1610	29	identification	identification	NOUN
cjgl-2651	1610	30	and	and	CCONJ
cjgl-2651	1610	31	documentation	documentation	NOUN
cjgl-2651	1610	32	requirements	requirement	NOUN
cjgl-2651	1610	33	described	describe	VERB
cjgl-2651	1610	34	in	in	ADP
cjgl-2651	1610	35	part	part	NOUN
cjgl-2651	1610	36	1i	1i	NOUN
cjgl-2651	1610	37	of	of	ADP
cjgl-2651	1610	38	this	this	DET
cjgl-2651	1610	39	article	article	NOUN
cjgl-2651	1610	40	.	.	PUNCT
cjgl-2651	1611	1	as	as	SCONJ
cjgl-2651	1611	2	discussed	discuss	VERB
cjgl-2651	1611	3	at	at	ADP
cjgl-2651	1611	4	length	length	NOUN
cjgl-2651	1611	5	above	above	ADV
cjgl-2651	1611	6	,	,	PUNCT
cjgl-2651	1611	7	the	the	DET
cjgl-2651	1611	8	current	current	ADJ
cjgl-2651	1611	9	,	,	PUNCT
cjgl-2651	1611	10	rather	rather	ADV
cjgl-2651	1611	11	haphazard	haphazard	ADJ
cjgl-2651	1611	12	approach	approach	NOUN
cjgl-2651	1611	13	to	to	ADP
cjgl-2651	1611	14	administering	administer	VERB
cjgl-2651	1611	15	the	the	DET
cjgl-2651	1611	16	family	family	NOUN
cjgl-2651	1611	17	tax	tax	NOUN
cjgl-2651	1611	18	provisions	provision	NOUN
cjgl-2651	1611	19	covered	cover	VERB
cjgl-2651	1611	20	in	in	ADP
cjgl-2651	1611	21	part	part	PROPN
cjgl-2651	1611	22	ii	ii	PROPN
cjgl-2651	1611	23	leaves	leave	VERB
cjgl-2651	1611	24	some	some	DET
cjgl-2651	1611	25	compliance	compliance	NOUN
cjgl-2651	1611	26	gaps	gap	NOUN
cjgl-2651	1611	27	filled	fill	VERB
cjgl-2651	1611	28	,	,	PUNCT
cjgl-2651	1611	29	others	other	NOUN
cjgl-2651	1611	30	unfilled	unfilled	ADJ
cjgl-2651	1611	31	,	,	PUNCT
cjgl-2651	1611	32	and	and	CCONJ
cjgl-2651	1611	33	yet	yet	ADV
cjgl-2651	1611	34	others	other	NOUN
cjgl-2651	1611	35	overfilled	overfill	VERB
cjgl-2651	1611	36	.	.	PUNCT
cjgl-2651	1612	1	congress	congress	PROPN
cjgl-2651	1612	2	could	could	AUX
cjgl-2651	1612	3	easily	easily	ADV
cjgl-2651	1612	4	remedy	remedy	VERB
cjgl-2651	1612	5	this	this	DET
cjgl-2651	1612	6	problem	problem	NOUN
cjgl-2651	1612	7	by	by	ADP
cjgl-2651	1612	8	moving	move	VERB
cjgl-2651	1612	9	the	the	DET
cjgl-2651	1612	10	de	de	X
cjgl-2651	1612	11	facto	facto	X
cjgl-2651	1612	12	identification	identification	NOUN
cjgl-2651	1612	13	and	and	CCONJ
cjgl-2651	1612	14	documentation	documentation	NOUN
cjgl-2651	1612	15	requirement	requirement	NOUN
cjgl-2651	1612	16	in	in	ADP
cjgl-2651	1612	17	§	§	PROPN
cjgl-2651	1612	18	151(e	151(e	PROPN
cjgl-2651	1612	19	)	)	PUNCT
cjgl-2651	1612	20	into	into	ADP
cjgl-2651	1612	21	§	§	PROPN
cjgl-2651	1612	22	152	152	NUM
cjgl-2651	1612	23	,	,	PUNCT
cjgl-2651	1612	24	which	which	PRON
cjgl-2651	1612	25	contains	contain	VERB
cjgl-2651	1612	26	the	the	DET
cjgl-2651	1612	27	core	core	ADJ
cjgl-2651	1612	28	definition	definition	NOUN
cjgl-2651	1612	29	of	of	ADP
cjgl-2651	1612	30	dependent	dependent	ADJ
cjgl-2651	1612	31	that	that	PRON
cjgl-2651	1612	32	is	be	AUX
cjgl-2651	1612	33	incorporated	incorporate	VERB
cjgl-2651	1612	34	by	by	ADP
cjgl-2651	1612	35	reference	reference	NOUN
cjgl-2651	1612	36	in	in	ADP
cjgl-2651	1612	37	so	so	ADV
cjgl-2651	1612	38	many	many	ADJ
cjgl-2651	1612	39	other	other	ADJ
cjgl-2651	1612	40	code	code	NOUN
cjgl-2651	1612	41	sections	section	NOUN
cjgl-2651	1612	42	.	.	PUNCT
cjgl-2651	1613	1	the	the	DET
cjgl-2651	1613	2	identification	identification	NOUN
cjgl-2651	1613	3	and	and	CCONJ
cjgl-2651	1613	4	documentation	documentation	NOUN
cjgl-2651	1613	5	requirement	requirement	NOUN
cjgl-2651	1613	6	could	could	AUX
cjgl-2651	1613	7	then	then	ADV
cjgl-2651	1613	8	be	be	AUX
cjgl-2651	1613	9	altered	alter	VERB
cjgl-2651	1613	10	to	to	PART
cjgl-2651	1613	11	apply	apply	VERB
cjgl-2651	1613	12	to	to	ADP
cjgl-2651	1613	13	anyone	anyone	PRON
cjgl-2651	1613	14	whom	whom	PRON
cjgl-2651	1613	15	the	the	DET
cjgl-2651	1613	16	taxpayer	taxpayer	NOUN
cjgl-2651	1613	17	claims	claim	VERB
cjgl-2651	1613	18	as	as	ADP
cjgl-2651	1613	19	a	a	DET
cjgl-2651	1613	20	dependent	dependent	ADJ
cjgl-2651	1613	21	,	,	PUNCT
cjgl-2651	1613	22	whether	whether	SCONJ
cjgl-2651	1613	23	as	as	SCONJ
cjgl-2651	1613	24	defined	define	VERB
cjgl-2651	1613	25	in	in	ADP
cjgl-2651	1613	26	§	§	PROPN
cjgl-2651	1613	27	152	152	NUM
cjgl-2651	1613	28	or	or	CCONJ
cjgl-2651	1613	29	312	312	NUM
cjgl-2651	1613	30	office	office	NOUN
cjgl-2651	1613	31	of	of	ADP
cjgl-2651	1613	32	inspector	inspector	NOUN
cjgl-2651	1613	33	gen	gen	PROPN
cjgl-2651	1613	34	.	.	PROPN
cjgl-2651	1613	35	,	,	PUNCT
cjgl-2651	1613	36	soc	soc	PROPN
cjgl-2651	1613	37	.	.	PUNCT
cjgl-2651	1614	1	sec	sec	PROPN
cjgl-2651	1614	2	.	.	PROPN
cjgl-2651	1614	3	admin	admin	PROPN
cjgl-2651	1614	4	.	.	PROPN
cjgl-2651	1614	5	,	,	PUNCT
cjgl-2651	1614	6	audit	audit	PROPN
cjgl-2651	1614	7	rep	rep	PROPN
cjgl-2651	1614	8	.	.	PROPN
cjgl-2651	1614	9	no	no	INTJ
cjgl-2651	1614	10	.	.	PUNCT
cjgl-2651	1615	1	a-08	a-08	NOUN
cjgl-2651	1615	2	-	-	PUNCT
cjgl-2651	1615	3	o0	o0	NOUN
cjgl-2651	1615	4	-	-	PUNCT
cjgl-2651	1615	5	10047	10047	NUM
cjgl-2651	1615	6	,	,	PUNCT
cjgl-2651	1615	7	audit	audit	NOUN
cjgl-2651	1615	8	of	of	ADP
cjgl-2651	1615	9	enumeration	enumeration	NOUN
cjgl-2651	1615	10	at	at	ADP
cjgl-2651	1615	11	birth	birth	NOUN
cjgl-2651	1615	12	program	program	NOUN
cjgl-2651	1615	13	1	1	NUM
cjgl-2651	1615	14	(	(	PUNCT
cjgl-2651	1615	15	200	200	NUM
cjgl-2651	1615	16	1	1	NUM
cjgl-2651	1615	17	)	)	PUNCT
cjgl-2651	1615	18	,	,	PUNCT
cjgl-2651	1615	19	available	available	ADJ
cjgl-2651	1615	20	at	at	ADP
cjgl-2651	1615	21	http://oig.ssa.gov/sites/default/files/audit/full/pdf/a-08-0o0-10047.pdf	http://oig.ssa.gov/sites/default/files/audit/full/pdf/a-08-0o0-10047.pdf	PROPN
cjgl-2651	1615	22	.	.	PROPN
cjgl-2651	1615	23	313	313	NUM
cjgl-2651	1615	24	i	i	PROPN
cjgl-2651	1615	25	d.	d.	PROPN
cjgl-2651	1615	26	;	;	PUNCT
cjgl-2651	1615	27	20	20	NUM
cjgl-2651	1615	28	c.f.r	c.f.r	NOUN
cjgl-2651	1615	29	.	.	PUNCT
cjgl-2651	1616	1	§	§	PROPN
cjgl-2651	1616	2	422.103(b)(2	422.103(b)(2	NUM
cjgl-2651	1616	3	)	)	PUNCT
cjgl-2651	1616	4	,	,	PUNCT
cjgl-2651	1616	5	(	(	PUNCT
cjgl-2651	1616	6	c)(2	c)(2	X
cjgl-2651	1616	7	)	)	PUNCT
cjgl-2651	1616	8	(	(	PUNCT
cjgl-2651	1616	9	as	as	SCONJ
cjgl-2651	1616	10	amended	amend	VERB
cjgl-2651	1616	11	in	in	ADP
cjgl-2651	1616	12	2006	2006	NUM
cjgl-2651	1616	13	)	)	PUNCT
cjgl-2651	1616	14	;	;	PUNCT
cjgl-2651	1616	15	soc	soc	NOUN
cjgl-2651	1616	16	.	.	PUNCT
cjgl-2651	1617	1	sec	sec	PROPN
cjgl-2651	1617	2	.	.	PROPN
cjgl-2651	1617	3	admin	admin	PROPN
cjgl-2651	1617	4	.	.	PROPN
cjgl-2651	1617	5	,	,	PUNCT
cjgl-2651	1617	6	program	program	NOUN
cjgl-2651	1617	7	operations	operation	NOUN
cjgl-2651	1617	8	manual	manual	ADJ
cjgl-2651	1617	9	sys	sys	PROPN
cjgl-2651	1617	10	.	.	PUNCT
cjgl-2651	1618	1	§	§	PROPN
cjgl-2651	1618	2	rm	rm	PROPN
cjgl-2651	1618	3	00202.00](c)(2	00202.00](c)(2	PROPN
cjgl-2651	1618	4	)	)	PUNCT
cjgl-2651	1619	1	(	(	PUNCT
cjgl-2651	1619	2	as	as	SCONJ
cjgl-2651	1619	3	amended	amend	VERB
cjgl-2651	1619	4	in	in	ADP
cjgl-2651	1619	5	2002	2002	NUM
cjgl-2651	1619	6	)	)	PUNCT
cjgl-2651	1619	7	.	.	PUNCT
cjgl-2651	1620	1	114	114	NUM
cjgl-2651	1620	2	office	office	NOUN
cjgl-2651	1620	3	of	of	ADP
cjgl-2651	1620	4	inspector	inspector	NOUN
cjgl-2651	1620	5	gen	gen	PROPN
cjgl-2651	1620	6	.	.	PROPN
cjgl-2651	1620	7	,	,	PUNCT
cjgl-2651	1620	8	supra	supra	PROPN
cjgl-2651	1620	9	note	note	PROPN
cjgl-2651	1620	10	312	312	NUM
cjgl-2651	1620	11	,	,	PUNCT
cjgl-2651	1620	12	at	at	ADP
cjgl-2651	1620	13	l.	l.	PROPN
cjgl-2651	1620	14	columbia	columbia	PROPN
cjgl-2651	1620	15	journal	journal	PROPN
cjgl-2651	1620	16	of	of	ADP
cjgl-2651	1620	17	gender	gender	NOUN
cjgl-2651	1620	18	and	and	CCONJ
cjgl-2651	1620	19	law	law	NOUN
cjgl-2651	1620	20	as	as	SCONJ
cjgl-2651	1620	21	that	that	DET
cjgl-2651	1620	22	definition	definition	NOUN
cjgl-2651	1620	23	is	be	AUX
cjgl-2651	1620	24	incorporated	incorporate	VERB
cjgl-2651	1620	25	by	by	ADP
cjgl-2651	1620	26	reference	reference	NOUN
cjgl-2651	1620	27	and	and	CCONJ
cjgl-2651	1620	28	modified	modify	VERB
cjgl-2651	1620	29	in	in	ADP
cjgl-2651	1620	30	other	other	ADJ
cjgl-2651	1620	31	code	code	NOUN
cjgl-2651	1620	32	sections	section	NOUN
cjgl-2651	1620	33	.	.	PUNCT
cjgl-2651	1621	1	the	the	DET
cjgl-2651	1621	2	department	department	PROPN
cjgl-2651	1621	3	of	of	ADP
cjgl-2651	1621	4	treasury	treasury	PROPN
cjgl-2651	1621	5	and	and	CCONJ
cjgl-2651	1621	6	the	the	DET
cjgl-2651	1621	7	irs	irs	PROPN
cjgl-2651	1621	8	could	could	AUX
cjgl-2651	1621	9	further	far	ADV
cjgl-2651	1621	10	be	be	AUX
cjgl-2651	1621	11	directed	direct	VERB
cjgl-2651	1621	12	to	to	PART
cjgl-2651	1621	13	promulgate	promulgate	VERB
cjgl-2651	1621	14	regulations	regulation	NOUN
cjgl-2651	1621	15	ensuring	ensure	VERB
cjgl-2651	1621	16	that	that	SCONJ
cjgl-2651	1621	17	this	this	DET
cjgl-2651	1621	18	de	de	X
cjgl-2651	1621	19	jure	jure	NOUN
cjgl-2651	1621	20	identification	identification	NOUN
cjgl-2651	1621	21	and	and	CCONJ
cjgl-2651	1621	22	documentation	documentation	NOUN
cjgl-2651	1621	23	requirement	requirement	NOUN
cjgl-2651	1621	24	does	do	AUX
cjgl-2651	1621	25	not	not	PART
cjgl-2651	1621	26	result	result	VERB
cjgl-2651	1621	27	in	in	ADP
cjgl-2651	1621	28	taxpayers	taxpayer	NOUN
cjgl-2651	1621	29	being	be	AUX
cjgl-2651	1621	30	required	require	VERB
cjgl-2651	1621	31	to	to	PART
cjgl-2651	1621	32	unnecessarily	unnecessarily	ADV
cjgl-2651	1621	33	identify	identify	VERB
cjgl-2651	1621	34	and	and	CCONJ
cjgl-2651	1621	35	document	document	VERB
cjgl-2651	1621	36	their	their	PRON
cjgl-2651	1621	37	dependents	dependent	NOUN
cjgl-2651	1621	38	in	in	ADP
cjgl-2651	1621	39	multiple	multiple	ADJ
cjgl-2651	1621	40	places	place	NOUN
cjgl-2651	1621	41	on	on	ADP
cjgl-2651	1621	42	the	the	DET
cjgl-2651	1621	43	same	same	ADJ
cjgl-2651	1621	44	return	return	NOUN
cjgl-2651	1621	45	.	.	PUNCT
cjgl-2651	1622	1	once	once	ADV
cjgl-2651	1622	2	this	this	DET
cjgl-2651	1622	3	common	common	ADJ
cjgl-2651	1622	4	and	and	CCONJ
cjgl-2651	1622	5	uniform	uniform	ADJ
cjgl-2651	1622	6	baseline	baseline	NOUN
cjgl-2651	1622	7	of	of	ADP
cjgl-2651	1622	8	reporting	reporting	NOUN
cjgl-2651	1622	9	has	have	AUX
cjgl-2651	1622	10	been	be	AUX
cjgl-2651	1622	11	established	establish	VERB
cjgl-2651	1622	12	,	,	PUNCT
cjgl-2651	1622	13	congress	congress	PROPN
cjgl-2651	1622	14	and	and	CCONJ
cjgl-2651	1622	15	the	the	DET
cjgl-2651	1622	16	irs	irs	PROPN
cjgl-2651	1622	17	should	should	AUX
cjgl-2651	1622	18	revisit	revisit	VERB
cjgl-2651	1622	19	each	each	PRON
cjgl-2651	1622	20	of	of	ADP
cjgl-2651	1622	21	the	the	DET
cjgl-2651	1622	22	family	family	NOUN
cjgl-2651	1622	23	tax	tax	NOUN
cjgl-2651	1622	24	provisions	provision	NOUN
cjgl-2651	1622	25	to	to	PART
cjgl-2651	1622	26	determine	determine	VERB
cjgl-2651	1622	27	whether	whether	SCONJ
cjgl-2651	1622	28	there	there	PRON
cjgl-2651	1622	29	are	be	VERB
cjgl-2651	1622	30	valid	valid	ADJ
cjgl-2651	1622	31	,	,	PUNCT
cjgl-2651	1622	32	articulable	articulable	ADJ
cjgl-2651	1622	33	,	,	PUNCT
cjgl-2651	1622	34	and	and	CCONJ
cjgl-2651	1622	35	nondiscriminatory	nondiscriminatory	ADJ
cjgl-2651	1622	36	reasons	reason	NOUN
cjgl-2651	1622	37	for	for	ADP
cjgl-2651	1622	38	departing	depart	VERB
cjgl-2651	1622	39	from	from	ADP
cjgl-2651	1622	40	the	the	DET
cjgl-2651	1622	41	common	common	ADJ
cjgl-2651	1622	42	baseline	baseline	NOUN
cjgl-2651	1622	43	of	of	ADP
cjgl-2651	1622	44	reporting	report	VERB
cjgl-2651	1622	45	family	family	NOUN
cjgl-2651	1622	46	relationships	relationship	NOUN
cjgl-2651	1622	47	.	.	PUNCT
cjgl-2651	1623	1	an	an	DET
cjgl-2651	1623	2	example	example	NOUN
cjgl-2651	1623	3	of	of	ADP
cjgl-2651	1623	4	such	such	DET
cjgl-2651	1623	5	an	an	DET
cjgl-2651	1623	6	exception	exception	NOUN
cjgl-2651	1623	7	is	be	AUX
cjgl-2651	1623	8	described	describe	VERB
cjgl-2651	1623	9	in	in	ADP
cjgl-2651	1623	10	part	part	NOUN
cjgl-2651	1623	11	i	i	PRON
cjgl-2651	1623	12	of	of	ADP
cjgl-2651	1623	13	this	this	DET
cjgl-2651	1623	14	article	article	NOUN
cjgl-2651	1623	15	.	.	PUNCT
cjgl-2651	1624	1	i	i	PRON
cjgl-2651	1624	2	suggested	suggest	VERB
cjgl-2651	1624	3	there	there	ADV
cjgl-2651	1624	4	that	that	SCONJ
cjgl-2651	1624	5	a	a	DET
cjgl-2651	1624	6	modified	modify	VERB
cjgl-2651	1624	7	version	version	NOUN
cjgl-2651	1624	8	of	of	ADP
cjgl-2651	1624	9	the	the	DET
cjgl-2651	1624	10	exception	exception	NOUN
cjgl-2651	1624	11	to	to	ADP
cjgl-2651	1624	12	nominee	nominee	NOUN
cjgl-2651	1624	13	/	/	SYM
cjgl-2651	1624	14	middleman	middleman	NOUN
cjgl-2651	1624	15	reporting	report	VERB
cjgl-2651	1624	16	that	that	PRON
cjgl-2651	1624	17	ostensibly	ostensibly	ADV
cjgl-2651	1624	18	already	already	ADV
cjgl-2651	1624	19	exists	exist	VERB
cjgl-2651	1624	20	for	for	SCONJ
cjgl-2651	1624	21	dividends	dividend	NOUN
cjgl-2651	1624	22	be	be	AUX
cjgl-2651	1624	23	honored	honor	VERB
cjgl-2651	1624	24	and	and	CCONJ
cjgl-2651	1624	25	extended	extend	VERB
cjgl-2651	1624	26	to	to	ADP
cjgl-2651	1624	27	income	income	NOUN
cjgl-2651	1624	28	produced	produce	VERB
cjgl-2651	1624	29	by	by	ADP
cjgl-2651	1624	30	other	other	ADJ
cjgl-2651	1624	31	jointly	jointly	ADV
cjgl-2651	1624	32	owned	own	VERB
cjgl-2651	1624	33	property	property	NOUN
cjgl-2651	1624	34	.	.	PUNCT
cjgl-2651	1625	1	i	i	PRON
cjgl-2651	1625	2	advocated	advocate	VERB
cjgl-2651	1625	3	that	that	SCONJ
cjgl-2651	1625	4	the	the	DET
cjgl-2651	1625	5	person	person	NOUN
cjgl-2651	1625	6	paying	pay	VERB
cjgl-2651	1625	7	the	the	DET
cjgl-2651	1625	8	interest	interest	NOUN
cjgl-2651	1625	9	,	,	PUNCT
cjgl-2651	1625	10	dividend	dividend	NOUN
cjgl-2651	1625	11	,	,	PUNCT
cjgl-2651	1625	12	or	or	CCONJ
cjgl-2651	1625	13	royalty	royalty	NOUN
cjgl-2651	1625	14	simply	simply	ADV
cjgl-2651	1625	15	be	be	AUX
cjgl-2651	1625	16	required	require	VERB
cjgl-2651	1625	17	(	(	PUNCT
cjgl-2651	1625	18	rather	rather	ADV
cjgl-2651	1625	19	than	than	SCONJ
cjgl-2651	1625	20	merely	merely	ADV
cjgl-2651	1625	21	permitted	permit	VERB
cjgl-2651	1625	22	)	)	PUNCT
cjgl-2651	1625	23	to	to	PART
cjgl-2651	1625	24	include	include	VERB
cjgl-2651	1625	25	the	the	DET
cjgl-2651	1625	26	name	name	NOUN
cjgl-2651	1625	27	,	,	PUNCT
cjgl-2651	1625	28	taxpayer	taxpayer	NOUN
cjgl-2651	1625	29	identification	identification	NOUN
cjgl-2651	1625	30	number	number	NOUN
cjgl-2651	1625	31	,	,	PUNCT
cjgl-2651	1625	32	and	and	CCONJ
cjgl-2651	1625	33	ownership	ownership	NOUN
cjgl-2651	1625	34	percentage	percentage	NOUN
cjgl-2651	1625	35	of	of	ADP
cjgl-2651	1625	36	joint	joint	ADJ
cjgl-2651	1625	37	owners	owner	NOUN
cjgl-2651	1625	38	on	on	ADP
cjgl-2651	1625	39	the	the	DET
cjgl-2651	1625	40	initial	initial	ADJ
cjgl-2651	1625	41	form	form	NOUN
cjgl-2651	1625	42	1099	1099	NUM
cjgl-2651	1625	43	.	.	PUNCT
cjgl-2651	1626	1	this	this	DET
cjgl-2651	1626	2	change	change	NOUN
cjgl-2651	1626	3	would	would	AUX
cjgl-2651	1626	4	help	help	VERB
cjgl-2651	1626	5	to	to	PART
cjgl-2651	1626	6	ensure	ensure	VERB
cjgl-2651	1626	7	compliance	compliance	NOUN
cjgl-2651	1626	8	,	,	PUNCT
cjgl-2651	1626	9	relieve	relieve	VERB
cjgl-2651	1626	10	taxpayers	taxpayer	NOUN
cjgl-2651	1626	11	from	from	ADP
cjgl-2651	1626	12	an	an	DET
cjgl-2651	1626	13	onerous	onerous	ADJ
cjgl-2651	1626	14	and	and	CCONJ
cjgl-2651	1626	15	confusing	confusing	ADJ
cjgl-2651	1626	16	reporting	reporting	NOUN
cjgl-2651	1626	17	burden	burden	NOUN
cjgl-2651	1626	18	,	,	PUNCT
cjgl-2651	1626	19	and	and	CCONJ
cjgl-2651	1626	20	make	make	VERB
cjgl-2651	1626	21	the	the	DET
cjgl-2651	1626	22	code	code	NOUN
cjgl-2651	1626	23	more	more	ADV
cjgl-2651	1626	24	neutral	neutral	ADJ
cjgl-2651	1626	25	with	with	ADP
cjgl-2651	1626	26	regard	regard	NOUN
cjgl-2651	1626	27	to	to	ADP
cjgl-2651	1626	28	the	the	DET
cjgl-2651	1626	29	choice	choice	NOUN
cjgl-2651	1626	30	of	of	ADP
cjgl-2651	1626	31	relationships	relationship	NOUN
cjgl-2651	1626	32	by	by	ADP
cjgl-2651	1626	33	ceasing	cease	VERB
cjgl-2651	1626	34	to	to	PART
cjgl-2651	1626	35	privilege	privilege	VERB
cjgl-2651	1626	36	different	different	ADJ
cjgl-2651	1626	37	-	-	PUNCT
cjgl-2651	1626	38	sex	sex	NOUN
cjgl-2651	1626	39	marriage	marriage	NOUN
cjgl-2651	1626	40	(	(	PUNCT
cjgl-2651	1626	41	at	at	ADP
cjgl-2651	1626	42	least	least	ADJ
cjgl-2651	1626	43	in	in	ADP
cjgl-2651	1626	44	this	this	DET
cjgl-2651	1626	45	one	one	NUM
cjgl-2651	1626	46	area	area	NOUN
cjgl-2651	1626	47	)	)	PUNCT
cjgl-2651	1626	48	.	.	PUNCT
cjgl-2651	1627	1	from	from	ADP
cjgl-2651	1627	2	time	time	NOUN
cjgl-2651	1627	3	to	to	ADP
cjgl-2651	1627	4	time	time	NOUN
cjgl-2651	1627	5	,	,	PUNCT
cjgl-2651	1627	6	congress	congress	PROPN
cjgl-2651	1627	7	and	and	CCONJ
cjgl-2651	1627	8	the	the	DET
cjgl-2651	1627	9	irs	irs	PROPN
cjgl-2651	1627	10	should	should	AUX
cjgl-2651	1627	11	pause	pause	VERB
cjgl-2651	1627	12	when	when	SCONJ
cjgl-2651	1627	13	reviewing	review	VERB
cjgl-2651	1627	14	these	these	DET
cjgl-2651	1627	15	provisions	provision	NOUN
cjgl-2651	1627	16	.	.	PUNCT
cjgl-2651	1628	1	they	they	PRON
cjgl-2651	1628	2	should	should	AUX
cjgl-2651	1628	3	consider	consider	VERB
cjgl-2651	1628	4	whether	whether	SCONJ
cjgl-2651	1628	5	the	the	DET
cjgl-2651	1628	6	exceptions	exception	NOUN
cjgl-2651	1628	7	they	they	PRON
cjgl-2651	1628	8	are	be	AUX
cjgl-2651	1628	9	carving	carve	VERB
cjgl-2651	1628	10	out	out	ADP
cjgl-2651	1628	11	,	,	PUNCT
cjgl-2651	1628	12	when	when	SCONJ
cjgl-2651	1628	13	taken	take	VERB
cjgl-2651	1628	14	together	together	ADV
cjgl-2651	1628	15	,	,	PUNCT
cjgl-2651	1628	16	disparately	disparately	ADV
cjgl-2651	1628	17	impact	impact	NOUN
cjgl-2651	1628	18	taxpayers	taxpayer	NOUN
cjgl-2651	1628	19	along	along	ADP
cjgl-2651	1628	20	the	the	DET
cjgl-2651	1628	21	lines	line	NOUN
cjgl-2651	1628	22	of	of	ADP
cjgl-2651	1628	23	class	class	NOUN
cjgl-2651	1628	24	,	,	PUNCT
cjgl-2651	1628	25	race	race	NOUN
cjgl-2651	1628	26	,	,	PUNCT
cjgl-2651	1628	27	ethnicity	ethnicity	NOUN
cjgl-2651	1628	28	,	,	PUNCT
cjgl-2651	1628	29	gender	gender	NOUN
cjgl-2651	1628	30	,	,	PUNCT
cjgl-2651	1628	31	sexual	sexual	ADJ
cjgl-2651	1628	32	orientation	orientation	NOUN
cjgl-2651	1628	33	,	,	PUNCT
cjgl-2651	1628	34	or	or	CCONJ
cjgl-2651	1628	35	marital	marital	ADJ
cjgl-2651	1628	36	status	status	NOUN
cjgl-2651	1628	37	.	.	PUNCT
cjgl-2651	1629	1	as	as	ADP
cjgl-2651	1629	2	part	part	NOUN
cjgl-2651	1629	3	of	of	ADP
cjgl-2651	1629	4	this	this	DET
cjgl-2651	1629	5	review	review	NOUN
cjgl-2651	1629	6	,	,	PUNCT
cjgl-2651	1629	7	congress	congress	PROPN
cjgl-2651	1629	8	and	and	CCONJ
cjgl-2651	1629	9	the	the	DET
cjgl-2651	1629	10	irs	irs	PROPN
cjgl-2651	1629	11	should	should	AUX
cjgl-2651	1629	12	also	also	ADV
cjgl-2651	1629	13	be	be	AUX
cjgl-2651	1629	14	sure	sure	ADJ
cjgl-2651	1629	15	to	to	PART
cjgl-2651	1629	16	avoid	avoid	VERB
cjgl-2651	1629	17	duplicative	duplicative	ADJ
cjgl-2651	1629	18	reporting	reporting	NOUN
cjgl-2651	1629	19	and	and	CCONJ
cjgl-2651	1629	20	the	the	DET
cjgl-2651	1629	21	possibility	possibility	NOUN
cjgl-2651	1629	22	of	of	ADP
cjgl-2651	1629	23	misleading	mislead	VERB
cjgl-2651	1629	24	overreporting	overreporting	ADJ
cjgl-2651	1629	25	.	.	PUNCT
cjgl-2651	1630	1	taken	take	VERB
cjgl-2651	1630	2	together	together	ADV
cjgl-2651	1630	3	,	,	PUNCT
cjgl-2651	1630	4	these	these	DET
cjgl-2651	1630	5	steps	step	NOUN
cjgl-2651	1630	6	would	would	AUX
cjgl-2651	1630	7	go	go	VERB
cjgl-2651	1630	8	far	far	ADV
cjgl-2651	1630	9	toward	toward	ADP
cjgl-2651	1630	10	bringing	bring	VERB
cjgl-2651	1630	11	order	order	NOUN
cjgl-2651	1630	12	to	to	ADP
cjgl-2651	1630	13	the	the	DET
cjgl-2651	1630	14	identification	identification	NOUN
cjgl-2651	1630	15	and	and	CCONJ
cjgl-2651	1630	16	documentation	documentation	NOUN
cjgl-2651	1630	17	requirements	requirement	NOUN
cjgl-2651	1630	18	in	in	ADP
cjgl-2651	1630	19	the	the	DET
cjgl-2651	1630	20	code	code	NOUN
cjgl-2651	1630	21	's	's	PART
cjgl-2651	1630	22	family	family	NOUN
cjgl-2651	1630	23	tax	tax	NOUN
cjgl-2651	1630	24	provisions	provision	NOUN
cjgl-2651	1630	25	and	and	CCONJ
cjgl-2651	1630	26	would	would	AUX
cjgl-2651	1630	27	reduce	reduce	VERB
cjgl-2651	1630	28	the	the	DET
cjgl-2651	1630	29	unacceptable	unacceptable	ADJ
cjgl-2651	1630	30	inequality	inequality	NOUN
cjgl-2651	1630	31	in	in	ADP
cjgl-2651	1630	32	the	the	DET
cjgl-2651	1630	33	enforcement	enforcement	NOUN
cjgl-2651	1630	34	of	of	ADP
cjgl-2651	1630	35	these	these	DET
cjgl-2651	1630	36	provisions	provision	NOUN
cjgl-2651	1630	37	that	that	PRON
cjgl-2651	1630	38	currently	currently	ADV
cjgl-2651	1630	39	exists	exist	VERB
cjgl-2651	1630	40	.	.	PUNCT